dxfn]vfk/lifssf] krkggf}+ jflif{s k|ltj]bg;fu ;dalgwt

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dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt :yfgLo tx n]vfk/LIf0f k|ltj]bg, @)&$ k|b]z g+=@ dxfn]vf k/LIfssf] sfof{no aa/dxn, sf7df8f}+ g]kfn

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Page 1: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt

dxfn]vfkLIfssf] krkGgf+ jflifs k|ltj]bgFu DalGwt

yfgLo tx n]vfkLIf0f k|ltj]bg )amp$

k|b]z g+=

dxfn]vf kLIfssf] sfofno

aadxn sf7df8f+

g]kfn

k|fSsyg

g]kfnsf] +ljwfg )amp sf] wff $ df +3 k|b]z yfgLo txsf a sfL

sfofnosf] n]vfkLIf0f lgoldttf ldtJooLtf sfobIftf k|efjsfLtf cflrTosf] cfwfdf

dxfn]vf kLIfsaf6 xg] Jojyf 5 fljsdf yfgLo lgsfosf] n]vfkLIf0f yfgLo lgsfoaf6

lgoQm btfjfn n]vfkLIfsaf6 xFb cfPsf] lyof] yfgLo lgsfo yfgLo txdf kfGt0f

ePkZrft pQm txsf] cflys jif )ampamp$ sf] cflys sff]afsf] n]vfkLIf0f dxfn]vfkLIfssf]

sfofnoaf6 DkGg ulPsf] 5

yfgLo txsf] n]vfkLIf0fsf] dVo cfwf g]kfnsf] +ljwfg n]vfkLIf0f P]g n]vfkLIf0f

gLlt dfgb08 n]vfkLIf0f lgb]lzsf tyf n]vfkLIf0f dfu lgb]zg cflb x]sf 5g n]vfkLIf0fsf]

k|dv p2]Zoxdf ljQLo ljj0fsf] z4tf k|rlnt sfggsf] kfngf fjhlgs DklQsf] +If0f

pkof]u lhDd]jfL hjfkmb]lxtf Pj+ ]jf k|jfxsf] k|efjsfLtf dNofIacuteg ug x]sf] 5

n]vfkLIf0faf6 dVotM |f]t fwgsf] k|fKtL pkof]u DaGwdf k|rlnt sfggsf] kfngf eP

gePsf] ljZn]if0f uL wfsf nflu emfj k|tt uL zfg k|awgdf 6]jf kyenofpg

n]vfkLIf0fsf] dn p2]Zo xf]

yfgLo lgsfo nfdf] doDd hgk|ltlglw lalxg x]sf]df xfn hgk|ltlglwxaf6 yfgLo

tx ~rfng ePkZrft yfgLo txaf6 a clwsf pkof]u ug kfpg] cj lhgf ePsf] 5

yfgLo txdf lzIff jfYo vfg]kfgL nufot ljsf lgdf0fsf] If]qdf x]sf clldt

cfjZostfx Lldt |f]t fwgsf] ldtJooL Pj+ szntfkjs pkof]u uL kf ugkg] rgflt

x]sf] 5 n]vfkLIf0faf6 lhDd]jfL hjfkmb]lxtf kfbzLtf sfod ug xof]u ug] 5 eGg]

ljZjf lnOPsf] 5

cflys sff]afsf] jtGq n]vfkLIf0fn] |f]t k|fKtL pkof]usf] DaGwdf ePsf sdL

sdhf]L cfˆgf] k|ltj]bg dfkmt phfu ub5 pQm k|ltj]bg a f]sfjfnfx dIf xh

kxFrnfO Wofgdf fvL of] k|sfzg ulPsf] 5 dxfn]vf kLIfsaf6 yfgLo txsf] n]vfkLIf0f

klxnf] k6s z ul+bf |f]t fwgsf] Lldttf rgf Pj+ tYofIacutesf] Gog pknJwtf dosf]

Lldttf cflbsf] afjhb )amp$ cfiff9 dfGtdf sfod amp dWo] yfgLo txsf] n]vfkLIf0f

DkGg ePsf] 5 xfd|f] cys k|of xFbfxFb klg ^ yfgLo txaf6 n]vfkLIf0f gufpg jf

n]vfkLIf0f ufpg tTktf gb]vfpgfn] ljQLo cgzfg sdhf] ePsf] b]lvPsf] 5 cfufdL

lbgdf tL yfgLo tx d]t n]vfkLIf0fsf] bfofdf cfpg] ljZjf lnOPsf] 5

yfgLo txsf] n]vfkLIf0f Jojyfkg DaGwdf +3Lo dfldnf tyf yfgLo ljsf

dGqfnosf kbflwsfLxFu k6s k6s 5nkmn ulPsf] yfgLo tx n]vfkLIf0f lgb]lzsf jLs[t

uL nfu ulPsf] yk hgzlQmsf] kdf rf68Psfp06]06 btfjfn n]vfkLIfs lgoQm ulPsf]

sdrfLxnfO k|lzIf0f d]t lbOPsf] lyof] Lldt do hgzlQmaf6 a yfgLo txsf]

n]vfkLIf0f DkGg ug hf]lvddf cfwflt n]vfkLIf0f of]hgf adf]lhd n]vfkLIf0f DkGg ulPsf]

lyof] k|flDes k|ltj]bg a yfgLo txnfO pknJw ufOPsf]df f] pk lbgleq hjfkm

k|ltlqmof k|fKt ePsf]df f] cfwfdf ldnfg uL sfod x]sf Joxf]f dfj]z uL x]s yfgLo

txnfO fo lxtsf] k|ltj]bg d]t pknJw ufOPsf] 5

yfgLo txsf] n]vfkLIf0f DkGg ug xof]u kyenofpg] yfgLo txsf a kbflwsfL tyf

sdrfLxnfO wGojfb lbg rfxG5 Tot n]vfkLIf0f tyf k|ltj]bg tofLdf +nUg o

sfofnosf sdrfLx klg wGojfbsf kfq x]sf 5g cfufdL lbgdf d]t ot xof]usf] ck]Iff

ulPsf] 5

-6+sdl0f zdf b+ufn_

dxfn]vfkLIfs

yfgLo txsf] n]vfkLIf0f

k|b]z g+=

1 yfgLo tx ndash o k|b]zdf dxfgukflnsf pkndashdxfgukflnsf gukflnsf

ufpFkflnsf amp x]sf 5g pQm yfgLo txdWo] gukflnsf ufpFkflnsf afx]s

a yfgLo txsf] n]vfkLIf0f DkGg ePsf] 5

2 n]vfkLIf0f ndash k|fKt cflys ljj0f cgf o k|b]zdf x]sf amp dWo] yfgLo

txsf] =^ ca sf]8 ^ nfv (( xhfsf] n]vfkLIf0f DkGg ePsf] 5

ljt[t ljj0f cgrLndash df pNn]v ulPsf] 5

3 a]h ndash k|b]z lyt yfgLo txsf] n]vfkLIf0faf6 = ca ^ sf]8 ^ nfv

xhf a]h b]lvPsf]dWo] lbgleq k|fKt hjfkm tyf k|df0fsf] cfwfdf = sf]8

amp^ nfv ( xhf km5of6 eO = ca sf]8 nfv amp xhf afFsL x]sf] 5

pQm afFsL a]hdWo] cn pk ugkg] = sf]8 ^^ nfv ampamp xhf

clgoldtdividek|df0f k]z ugkg] = ca ^ sf]8 ^ nfv $( xhf k]ZsL = ca

amp^ sf]8 $ nfv ( xhf x]sf] 5 pQm a]h n]vfkLIf0f cIacutesf] =amp k|ltzt

x]sf] 5 ljt[t ljj0f cgrLndash df 5

4 lhDd]jfL hjfkmb]lxtf ndash ljQLo ljj0f pksf] lhDd]jfL hjfkmb]lxtf DalGwt

yfgLo txsf] xf] eg] f] ljQLo ljj0f pk fo lxtsf] k|ltj]bg hfL ug]

lhDd]jfL n]vfkLIfssf] xf]

5 n]vfkLIf0faf6 b]lvPsf k|dv Joxf]fx ndash n]vfkLIf0faf6 b]lvPsf k|dv Joxf]fxdf

lhDd]jfL gf]sf] DklQ xtfGt0f gu]sf] clen]v gfv]sf] k]ZsL km5of6

gu]sf] a9L eQmfgL u]sf] lan ekfO +nUg gu]sf] klifbsf] jLs[t a]u of]hgf

~rfng u]sf] clu|d s ssectf gu]sf] k|ltj]bg k]z gu]sf] pkef]Qmf ldltaf6

sfo ufpFbf lgodsf] kfngf gu]sf] cgudg dNofIacuteg sdhf] x]sf] ]jf k|jfx

k|efjsfL gx]sf] of]hgf cwf] x]sf] k|fyldstf lgwf0f gu]sf] nlIft dx

sfoqmd ~rfng gu]sf] lk|mh ugkg] sd lk|mh gu]sf] cflb x]sf 5g

6 a]h km5of6 ljlw ndash n]vfkLIf0f k|ltj]bg k|fKt xgffy yfgLo txsf sfofnon]

a]hsf] Joxf]fsf] nut v8f ugkb5 otf] nutdf k]sf a]hdWo] cn pk

ugkg] sd cn uL yfgLo l~rt sf]if jf a]h vftfdf bflvnf ugkg]

lgoldt ugkg] a]hx lgoldt ug] clwsf k|fKt clwsfL jf yfgLo txsf]

klifbaf6 lgoldt ugkg] k|df0f k]z ugkg] a]h cfjZos k|df0f fvL km5of6

ugkg] k]ZsL afFsL a]hsf] kmfF6jfL lnO a]h km5of6 ug] lhDd]jfL yfgLo

txsf] sfokflnsfsf] xg]5 a]hsf] nut cBfjlws uL a]h km5of6 kZrft

sfggadf]lhd DkLIf0f ufpg kg]5

7 emfj ndash |f]t k|fKtL tyf pkof]u DaGwdf k|rlnt P]g sfggsf] kfngf uL a]h g

cfpg glbg sfofnon] klxnf] stJo xf] n]vfkLIf0fsf] dodf sg sfuhft k|tt

ug gs]sf] sf0faf6 a]h b]lvPdf lbgleq hjfkmdividek|df0f k]z uL a]h

km5of6 ufpg kb5 pQm cjlwdf d]t km5of6 xg gs]sf] a]h cflys

sfoljlw P]g ) sf] bkmf cgf Ps jifleq cn pk jf lgoldt jf

k|df0f k]z uL jf k]ZsL km5of6 uL a]h fkmfkm ug] sfo DalGwt yfgLo

txn] ugkg] b]lvG5

ljifondashrL

qm=+= ljj0f k[i7

KtL

1 fhljfh gukflnsf

1

2 af]b]afOg gukflnsf

6

3 8fSg]ZjL gukflnsf

8

4 s~rgk gukflnsf

10

5 v8s gukflnsf

14

6 zDegfy gukflnsf

16

7 Eumlf gukflnsf

20

8 xgdfggu sordf|sflngL gukflnsf

22

9 Ktsf]zL gukflnsf

29

10 l5Ggdtf ufpFkflnsf

32

11 dxfb]jf ufpFkflnsf

34

12 kgL ufpFkflnsf

36

13 ltnf7L sf]Onf8L ufpFkflnsf

38

14 ltxt ufpFkflnsf

40

15 clUgfO s[i0fjg ufpFkflnsf

42

16 a]NxL rk]gf ufpFkflnsf

45

17 lji0fk ufpFkflnsf

48

lxf

18 nxfg gukflnsf

52

19 wgu9LdfO gukflnsf

56

20 lxf gukflnsf

59

21 uf]nahf gukflnsf

64

22 fdguldrof gukflnsf 67

23 sNof0fk gukflnsf

71

24 lvk gukflnsf

73

25 shGxf gukflnsf

75

26 eujfgk ufpFkflnsf

77

27 cfxL ufFpkflnsf

79

28 lji0fk ufpFkflnsf

83

29 jlofk66L ufpFkflnsf

87

30 nIdLk ktfL ufpFkflnsf

91

31 gxf ufpFkflnsf

95

32 vjfgGsfssectL ufFpkflnsf

98

33 cgfdf ufpFkflnsf

100

34 gjfhk ufpFkflnsf

102

qm=+= ljj0f k[i7

wgiff

35 hgsk pkdxfgukflnsf

104

36 lIf]Zjgfy gukflnsf

110

37 wgiffwfd gukflnsf

112

38 ldlynf gukflnsf

115

39 u0f]zdfg rfgfy gukflnsf

118

40 jnf gukflnsf

121

41 gufOg gukflnsf

123

42 ljb]x gukflnsf

127

43 x+zk gukflnsf

132

44 sdnf gukflnsf

137

45 ldlynf ljxfL gukflnsf

140

46 zxLbgu gukflnsf

145

47 j6]Zj ufFpkflnsf

150

48 dlvofk66L dxlgof ufFpkflnsf

152

49 cfxL ufpFkflnsf

157

50 hgsglGbgL ufpFkflnsf

161

51 nIdLlgof ufpkflnsf

165

dxf]QL

52 hn]Zj gukflnsf

168

53 albjf gukflnsf

170

54 Ps8ff ufpFkflnsf

173

55 dl6xfgL ufpFkflnsf

175

56 fd uf]kfnk ufpFkflnsf

177

57 f]gfdf ufpF kflnsf

179

58 anjf ufpFmkflnsf

180

59 e+uxf ufpFkflnsf

184

60 cfxL ufpFkflnsf

187

nfxL

61 OZjk gukflnsf

189

62 dn+ujf gukflnsf

191

63 xljg gukflnsf

196

64 xlk gukflnsf

199

65 nfnjGbL gukflnsf

203

66 xlkjf gukflnsf

207

67 axyjf gukflnsf

212

qm=+= ljj0f k[i7

68 anf gukflnsf

218

69 afUdtL gukflnsf

224

70 uf]8tf gukflnsf

228

71 rGb|gu ufpF+kflnsf

231

72 wgsfn ufpF+kflnsf

235

73 rqm36[f ufpFkflnsf

239

74 lji0f ufpFFkflnsf

244

75 a|xDkL ufpFFkflnsf

247

76 fdgu ufpFkflnsf

250

77 sljnfL ufpFkflnsf

253

ftx6

78 uf gukflnsf

255

79 u8f gukflnsf

260

80 rGb|k gukflnsf

263

81 dfwa gffo0f gukflnsf

266

82 s6xlof ufpFkflnsf

269

83 O+zgfy ufpFkflnsf

273

84 uhf ufpFkflnsf

276

85 u9LdfO ufpFkflnsf

280

86 buf eujlt ufpFkflnsf

284

87 b]afxL uf]gfxL ufpFkflnsf

287

88 kf]xf ufpFkflnsf

290

89 kmtjf lahok ufpFkflnsf

293

90 a[Gbfjg gukflnsf

295

91 afwLdfO ufpFkflnsfftx6

297

92 dfnfk ufpFkflnsf

300

93 fhfk ufpFkflnsf

302

aff

94 snof pkdxfgukflnsf

304

95 lhtk ldf pkdxfgukflnsfjff

309

96 lghu9 gukflnsfjff

316

97 ld|fguf9 gukflnsf

318

98 sf]xlNj gukflnsf

324

99 dxfu8LdfO gukflnsf

327

100 cfbz sf]tjfnufpFkflnsfjff

331

101 sofdfO ufpFkflnsf

333

qm=+= ljj0f k[i7

102 b]jtfn ufpFkflnsf

336

103 krftf ufpFkflnsf

339

104 kjfgLk ufpFkflnsf

345

105 k|fgL ufpFkflnsf

347

106 km]6f ufpFkflnsf

349

107 affu8L ufpFkflnsf

351

108 j0f ufpFkflnsf

354

kf

109 lju+h dxfgukflnsf

357

110 kful9 gukflnsf

366

111 kf]vlof gukflnsf

367

112 axbdfO gukflnsf

371

113 7f]L ufpkflnsf

373

114 l5kdfO ufpkflnsf

374

115 wf]ljlg ufFpkflnsf

375

116 hugfyk ufFpkflnsf

376

117 ksxfdgk ufpkflnsf

377

118 k6]+jf ufnL ufpkflnsf

378

119 ljGbjfLgL ufpkflnsf

379

120 a]Njf ufpkflnsf

380

121 vjf k|fgL ufpkflnsf

381

cgrLx

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 1

fhljfh gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =^ nfv xhf of] jifsf] cfo =$ sf]8 amp^ nfv

$ xhf d]t = sf]8 $ nfv xhf cfDbfgL ePsf]df =$ sf]8 nfv (amp xhf vr eO =

sf]8 nfv xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf]

bkmf df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpg kg] Jojyf

5 ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 o sfofnon] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd gukflnsfdf uflePsf

fljssf a uf=lj==xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0f

ePsf uf=lj==xn] klg f]af6 cf+NofOPsf Joxf]f km5of6 u]sf 5gg cfGtls n]vfkLIf0fsf

Joxf]f dod km5of6 ugkb5

2 DklQ xtfGt0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd gukflnsfsf]

gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufp+ ljsf ldltn]

pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f]

d]t olsg uL jfldTjdf lngkb5

3 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs

n]vfkLIf0f ug] gu]sf] adf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f tof gu]sf]

zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx

klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] vr ePsf a

lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn] eQmfgL ePsf] hgfpg]

5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf] htf Joxf]f b]lvPsf

5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

4 n]]vf Jojyf mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df

pkdxfgukflnsfsf] n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg]

pNn]v 5 o pkdxfgukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt

sff]afsf] n]vf fv]sf] b]lvof] o af6 gukflnsfsf] rn crn DklQ tyf fx cfdLsf]

cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf]

cfwfdf n]vf tof ug kb5

5 cfDbfgL tyf bflvnf mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod )-_ df

cfDbfgL sdsf] uf]Zjff efr p7fO DalGwt vftfdf cfDbfgL afFwL Totf] gub k|fKt ePsf]

ef]lnkN6 Dd a+s bflvnf ugkg] Jojyf 5 o gukflnsfdf k|fKt ePsf] gub cfDbfgL sdsf]

blgs kdf cfDbfgLsf] uf]Zjff efr gp7fO k6s k6s a+s bflvnf ePsf] efr tyf gub

cfDbfgLsf] Psdi6 uf]Zjf efr p7fO cfDbfgL u]sf] b]lvof] hn] ubf sg lbgsf] s] slt gub

cfDbfgL ePs]f sg ldltdf bflvnf eof] egL olsg ug Sg] cjyf 5g

6 k|zflgs vr mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ df P]gsf] bkmf

^ sf] pkbkmf ^ sf] k|of]hgsf] nflu gukflnsfn] jLs[t ah]6sf] kllw leq xL P]g adf]lhd

s zNs ]jf bt ef8faf6 p7fPsf] sn sdsf] sf]8 eGbf j9L cfDbfgL xg]n] k|ltzt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 2

eGbfj9L sd k|zflgs sfosf] nflu vr ug gkfOg] pNn]v 5 f] o gukflnsfsf] o

jifsf] cfGtls cfDbfgL =^)amp^)ndash sf] k|ltztn] xg] =$))$$ndash dfq k|zflgs

vr ug lsg]df =$$^$(ndash vr usf] kfOof] tf]lsPsf] LdfeGbf =$$^ndash a9L

vr n]v]sf] lgodDdt b]lvFbg k|zflgs vr a9L xg vrdf ldtJolotf gckgfpg k|dv sf0f

b]lvG5 lgodn] tf]s] eGbf a9L k|zflgs vr ug]nfO lhDd]jf agfpg kb5

7 jSoftf mdash yfgLo jfoQ zfg P]g ) sf] bkmf ^-_ df gukflnsfn] 7]Ssf nufPsf] s

bt zNs tyf cn ug af+sL cGo sd sg JolQmn] gaemfPdf gukflnsfn] Totf] JolQmsf]

rn crn DklQ jfldTj xtfGt0f f]Ssf ug DalGwt lgsfonfO n]Vg Jofkf Jojfodf

lnaGbL jf tfnfaGbL ug lgsfL k7fL nufotsf sff]jf f]Ssf ug Sg] DalGwt JolQmsf]

3 hUuf sff]af jf h]yf f]Ssf ubf klg p7g gs]df lghsf] 3 hUuf jf cGo sg h]yf eP

f] lnnfd laqmL uL cn ug Sg] fy o lnlnfdf fv]sf] wf6L hkmt jf hdfgt lnnfd

laqmL uL cn ug Sg] Jojyf 5 of] jif gukflnsfn] xl6of jfL s afnjf lu6[L 9+uf

OF6f df6f] cflbsf] s bt +sng sfosf nflu ljleGg JolQmdividekmdFu =6888501ndash sf] 7]Ssf

Demftf ePsf] 5 Demftf x+bf cfjZos hdfgt lnP dfq rnfg khL lbg kg]df hdfgt a]u

rng khL lbPsf] b]lvof] fy lghxn] pQm 7]Ssf sddWo] =5306160ndash dfq aemfPsf]

=$ndash cn ug afFsL b]lvPsf]n] cfjZos sfjfxL uL afFsL sd cn ug kb5

8 cwf] lgdf0f sfo mdash gukflnsf gu ljsf sf]ifsf] +oQm nufgLdf hdgL dw]kf amp df kn

san lgdf0f sfo ug lxdf+ lgdf0f ]jf+u ldlt )amp) Dddf lgdf0f sfo DkGg ug]

uL =^^$)ndash sf] Demftf ePsf] Dofb leq sfd DkGg gePaf6 ^divide^ dlxgf uL k6s

Dofb yk ePsf] 5 Dofb yk doDd bf]gtf] lgordf lan jfkt =)ampamp$ndash -bf]gtf] lgordf

lanDd =($ndash_ eQmfgL ePsf] 5 k6ssf] Dofb ykaf6 sfod cjlw Dd klg sfo

DkGg ePsf] gb]lvPsf]df sg sfjfxL ePsf] b]lvPg ctM fjhlgs vlb P]g lgodfgf

cfjZos sfjfxL uL lgdf0f sfo DkGg ugkb5

9 clu|d s mdash cfos P]g ) sf] bkmf ( df jflGbf JolQmn] 7]Ssf jf sf jfkt ) xhf

k+of eGbf j9L sd eQmfgL lb+bf eQmfgLsf] sn sddf = k|ltztsf bn] s s6[L ugkg]

Jojyf 5 o DaGwdf lgDg Joxf]f b]lvof] M

(= gukflnsfn] pkef]Qmf ldlt dfkmt sfo ufO k]z ePsf ljleGg lgdf0f fdu|L cfkltstf

kmdxsf f] LdfeGbf a9Lsf lan cgf pke]fQmf ldltnfO eQmfgL ubf f] cgf s s6[L

u]sf] 5g f] cgf ljleGg ) pkef]Qmf ldlt dfkmt cfkltstf kmdxaf6 clu|d s

s66L gePsf] =^$ndash cn uL DalGwt vftfdf bflvnf xgkb5

(= gukflnsfn] ljleGg ldltdf kmdnfO ljleGg sd eQmfgL ubf P]gdf Jojyf eP cgf s

s6[L u]sf] gkfOPsf]n] f] jfktsf] =$ampndash cn uL DalGwt vftfdf bflvnf xgkb5

(= wflPsf] rnf] tyf ljt0f sfoqmd jfkt dlxnf afnaflnsf tyf ojf zQmLs0f +yfnfO

eQmfgL ubf k|lzIfs eQfdf s6[L ePs]f s =^))ndash bflvnf ePsf] gb]lvPs]fn] oyfzL3| cn

uL bflvnf xgkb5

(=$ kmf]x dnf Jojyfkg sfoqmd +rfng vr jfkt g]kfn ljsfjfbL dxnfO eQmfgL ubf ljleGg

k|lzIfsaf6 =(ndash s s6[L ePsf] dWo] =)^ndash dfq bflvnf ePsf]n] af+sL =$(ndash

bflvnf xgkb5

(= blnt tkm lIft hgr]tgf tflnd +rfng u] jfkt xfd|f] g]kfn dfh xof]uL +yfnfO eQmfgL

ubf k|lzIfs eQf =))ndash df clu|d s s6[L gu]sf]n] s jfktsf] =)ndash cn uL

bflvnf xgkb5

(=^ ljBfno kmfO DaGwL sfoqmd +rfngsf] sd afn clwsf tyf jftfj0f dfhnfO eQmfgL

u]sf]df cledvLs0f stfsf] kflgtlds =)))ndash df k|ltztn] s s6[L ug kg]df

k|ltztn] s6[f u]sf]n] gku =))ndash cn uL DalGwt vftfdf bflvnf xgkb5

(=amp xfn j8f g+= amp df kn lgdf0f sfosf] kn lgdf0f pkef]Qmf ldltnfO =amp$(ndash eQmfgL ubf

ljleGg lgdf0f fdu|L vlb jfkt k|lbk xf8j]onfO =)))ndash eQmfgL vr n]v]sf] 5 pQm

kmdn] landf yfoL n]vf gDa pNn]v ePsf] s jLhs hfL gePsf]n] k|ltztn] nfUg] s

cn gu]sf]n] =))ndash s cn uL s bflvnf xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 3

(= 3wgL sflGt sdfL emfnfO )amp) b]lv )amp$( Ddsf] 3 ef8f jfkt =$))ndash

eQmfgLdf 3 axfn s ) k|ltzt DklQ s k|ltzt d]t =ndash cn ePsf]

gb]lvPsfn] cn uL DalGwt vftfdf bflvnf xgkb5

(=( dfnkf]t lb 5kfO jfkt lk|06 6]s dltb]jL sf7df8fFsf] la=g+= amp ldlt )amp(amp sf] lan

eQmfgL vrdf lan bflvnf lkf]6 vlb cfb]z asf] kmf]6f]skL dfq k]z ePsf] lb ))))

k|lt 5kfPsf]df qmd+Vof d]t vnfPsf] 5g

(=) ljleGg ldltsf] a7s eQf nufotdf =$^ndash vr n]v]sf] 5 j7s eQfdf s s6[L =^amp)ndash

d]t vr hgfO s bflvnf ug kg]df vr g gn]v]sf] sf0f s sd 56 xg uPsf]n] s

jfktsf] pQm sd bflvnf xgkb5

(= 3 wgL gtL ldvf] k|fb ofbjnfO )amp) b]lv )amp$( Ddsf] 3 ef8f jfkt =^$))ndash

eQmfgLdf 3 axfn s ) k|ltzt DklQ s k|ltzt s =^ndash cn ePsf] gb]lvPsfn]

cn uL DalGwt vftfdf bflvnf xgkb5

10 jSoftfM ut ljut ljleGg cfo 7]Ssfsf] =$amp(^ndash a]h af+sL x]sf] b]lvPsf]n] pQm sd

oyfzL3| cn km5of6 ug]tkm kxn xgkb5

11 bf]xf]f] vrM gukflnsfdf ljleGg cfof]hgf tyf lgdf0f sfosf] lansf] sd vr n]Vbf slG6Gh]GL

jfkt dfj]z u]sf] sd d]t yk uL jh]6 vr hgfO a+s vr dfq sd uL ljljwsf] qm]l86

dxndf fv]sf] 5 gukflnsfaf6 k|fKt cfo Joo ljj0fdf slG6Gh]GL d]tsf] sn vr vr

ljj0fdf dfj]z e s]sf] cfwfdf kgM sG6LGh]GL bfloTj vr egL =amp$)^ampndash vr b]vfPsf]

kfOof] pQm vr bf]xf]f] vr xg] uL cfo Joodf dfq dfj]z u]sf] b]lvPsf]n] o DaGwdf

cfjZos 5fglag uL xgkb5

12 fjhlgs kLIf0f mdash yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf

-^_ df pkef]Qmf ldltn] u]sf] sfdsf] nfut dNo sfo sfoyn nfu]sf] sd pkef]Qmf

ldltsf] kbflwsfLsf] gfd sfo z tyf DkGg ldlt d]t vNg] uL DalGwt sfoyndf

fjhlgs kLIf0f u]sf] k|ltj]bg DalGwt lgsfodf k]z ugkg] Jojyf 5 To uL sfoljlwsf]

bkmf ) cgrL adf]lhdsf] 9fFrfdf fjhlgs kLIf0f k]z gePDd clGtd eQmfgL lbg

gldNg] Jojyf 5 sfofnon] k sd ljj0f vn]sf] fjhlgs kLIf0f k|ltj]bg k]z guL

ldltsf bon] sfo DkGg ePsf] Joxf]fdf sn vr vnfPsf] k|ltj]bg dfq k]z u]sf] b]lvof]

oL lgodfjnLn] tf]s] adf]lhdsf] Dk0f ljj0f vnfO tf]lsPsf] 7fpFsf] fjhlgs kLIf0f k]z

gxFbf sfL sd lxgfldgf xgSg] tyf tf]lsPs]f u0ftsf] sfo xg gSg] xFbf lgoddf ePsf]

Jojyf adf]lhd fjhlgs kLIf0f ufpg kb5

13 pkef]Qmf ldltmdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df pkef]Qmf

ldltsf] btf gjLs0f juLs0f DaGwL Jojyf u]sf] 5 sfofnon] of] jif ljleGg lgdf0f

sfox pkef]Qmf ldlt dfkmt ufPsf]df Totf pkef]Qmf ldltxsf] lgodfgf btf gjLs0f

tyf ljifout juLs0f u]sf] kfOPg ctM lgoddf pNn]v eP adf]lhd pkef]Qmfxsf] btf

gjLs0f tyf juLs0f xgkb5

14 k]ZsL km5of6mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o gukflnsfaf6ut ljut jifdf ljleGg ($

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =9341481ndash k]ZsL afFsL x]sf]df km5of6 u]sf

5gg Tot o jif amp^ kbflwsfL sdrfL tyf +3 +yfsf] gfddf =25016817ndash km5of6

ug afFsL k]ZsL x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6

ug] ufpg] sfodf gukflnsfn] lqmotf b]vfpgkb5

15 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df gukflnsf] vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr k|df0fLt xg]

lan ekfO nufotsf] |]tf +nUg uL vr ug kg]df fljs dn]7 uf=lj== n]sdrfLxsf] ut

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 4

jif sf] s=+= sf]if bflvnf pNn]v uL =^^ndash vr n]v]sf]df eQmfgL afFsLsf] ljj0f +nUg

guL eQmfgL lbPsf] lgodDdt b]lvPg

16 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]ln kN6 js bflvnf ugkg] Jojyf 5 t o gukflnsf cGtutsf fljs

uf=lj==xn] cfGtls gtf]t jfkt k|fKt ePsf] cfDbfgL aFs bflvnf guL gubaf6 d]t sff]af

u]sf] b]lvPsf]n] otf] sfodf lgoGq0f xgkb5

17 clu|d s tyf wf6L mdash cfos P]g ) adf]lhd eQmfgLdf clu|d s s6[L uL eQmfgL xg

kg]df o gukflnsf cGtut fljs dn]7 b]pLejf laxlof km]6 lb3jf uf=lj== xfnsf]

gukflnsfsf j8fx d]tn] a7s eQf n]vfkLIf0f zNs nufotsf sd eQmfgL ubf clu|d

s tyf lgdf0f sfosf] eQmfgL ubf wf6L d]t uL =amp((ndash s6[L u]sf] gkfOPsf]n] pQm sd

DalGwtaf6 cn uL DalGwt vftfdf bflvnf xgkb5

18 lgdf0f sfo mdash)amp d+l ) ut]sf] klifbsf] j7ssf] k|tfj g+= ^ sf] lg0fodf )ampamp$ df

+rfng xg] of]hgf tyf sfoqmd pkef]Qmf ldlt ljleGg ux| sfL +yfaf6 ufpg] pNn]v

ePsf]df uf=lj== ejgsf] sDkfp08 jfn lgdf0f df6f] eg] d]tsf] =))))ndash sf] sfo

uf=lj== cfkmFn] u]sf] kfOof] otf] sfodf lgoGq0f xgkb5

181 fljs ljifxlof uf=lj==sf] xod kfOk h8fg 8s lgdf0f pkef]Qmf ldltsfaf6 fljs j8f

g+= ( xfn gukflnsfsf] j8f g+= df qmdzM =))))ndash $)))ndash d]t

=amp$)))ndash sf] lgdf0f sfo ePsf]df pQm lgdf0f sfosf] sfo DkGg k|ltj]bg k]z ePsf] 5g

ctM lgdf0f sfosf] cfZjttfsf] nflu pQm k|ltj]bg k]z xgkb5

182 fljs ljifxlof uf=lj==sf] vf8f] gbL lgoGq0f pkef]Qmf ldltnfO =amp))))ndash ePsf]df

pkef]Qmf ldltsf] lg0fo k]z ePsf] 5g

183 fljs lb3jf uf=lj==sf Ps k|f==sf] s=+=sf]if jfktsf] =ndash bflvnf guL gub

alemlnPsf] b]lvPsf]n] otf] sfodf lgoGq0f xgkb5

184 fljs lb3jf uf=lj==sf] j8f g+= sf] af6f] lgdf0f sfo pkef]Qmf ldltnfO =))))ndash

eQmfgL ePsf]df pQm sfosf] pkef]Qmf ldltaf6 kmkmfssf] lg0fo k]z ePsf] 5g

19 cgkflts s66LM b]pL ejf fdbflos ejg tyf zfvf 8s ddt ug =^(($ampndash sf] nfut

cgdfg jLs[t eO pkef]Qmfn] =$$^ndash of]ubfg ug] uL =)))))ndash k]ZsL uPsf] b]lvG5

k|yd lgEuml lan k]z x+bf =$)ndash sf] sfo DkGg xFbf pkef]Qmfsf] of]ubfg jfkt s6fpgkg]

=(^ndash gs6fO k sd eQmfgL ePsf] b]lvPs]fn] pQm sd cn xgkb5

20 fdbflos ejg tyf zfvf 8s ddt pkef]Qmf ldlt b]pL ejf ePsf] Demftfdf

pkef]Qmf ldltsf] of]ubfg jfkt =amp))ndash s6fO =))ndash sfofnoaf6 eQmfgL xg] pNn]v

5 ldlt )amp$( df eQmfgLsf] nflu dfu ePsf] k|yd lgEuml lansf] =$$) vr

n]v]sf]df pkef]Qmfsf] of]ubfg jfkt s6[L ugkg] =((ndash s6[L guL k eQmfgL ePsf]n] pQm

sd cn xgkb5

21 ljz]if sf]if mdash yfgLo lgsfo gtf]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf $^ df

gukflnsfn] cflys k|zfg lgodfjfnLsf] lgod df Jojyf eP adf]lhd DalGwt klifbaf6

sf]if +rfng DaGwL ljlgod jLs[t ufO ljz]if sf]if yfkgf ug Sg] pNn]v 5 f]xL bkmfsf]

pkbkmf df sf]ifdf sd hDdf ug] Jojyf 5 eg] pkbkmf df sf]ifsf] p2]Zo+u DalGwt

sfodf dfq vr ugkg] pkbkmf $ df sf]ifsf] p2]Zo k|flKt afx]s cGo k|of]hg jf cflys xfotf

cgbfg jf rGbf ksf htf ljt0fdvL sfodf vr ug gkfOg] pNn]v 5 k|fKt ljj0f cgf

o gukflnsfn] of] jif ljz]if sf]if +rfng DaGwL ljlgodfjnL a]u sdrfL sNof0f sf]if

dfgj +fwg sf]if 8s ddt sf]if jftfj0f sf]if sf]if nufotsf amp sf]ifaf6 =146797095ndash

cfDbfgL tyf vr u]sf] kfOof] sfoljlwdf pNn]v eP adf]lhd ljlgod agfO f]xL adf]lhd vr

ugkb5

22 cfGtls cfo jSoftf mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ jdf]lhd sg JolQm jf

kmdn] Demftf cgf ltg aemfpg kg] sd gaemfPdf sfL af+sL x cn xg kg] pNn]v

5 n]vfkLIf0fsf] lnlnfdf gukflnsfsf] cfGtls cfo jSoftfsf] cBfjlws clen]v dfu

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 5

ePsf]df k|fKt xg cfPg xfnDd cn xg afFsL cfo jSoftf sd olsg ug lsPg cfo

jSoftf ljj0f cBfjlws uL jSoftf sd clanDa cn ug kb5

23 sl06Gh]GL vr mdash yfgLo lgsfo gtf]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf $-_

df lhNnf ljsf ldltsf] cfˆgf] |f]taf6 ~rflnt jf cGo lgsfosf] sfoqmddividecfof]hgfnfO

sfoszntf k|efjsfltf tyf ldtJolotfsf] l4fGt cgf ~rfngdf xof]u kyenofpg kFhLut

nufgLsf] dli6ut sdaf6 tf]lsP adf]lhdsf] sd 56ofO f] vr DaGwL sfoof]hgf klifbaf6

jLs[t ufO jLs[t zLifssf] cwLgdf xL vr ugkg] Jojyf 5 gukflnsfn] of] jif

=)ndash slG6Gh]GL vr u]sf]df f] vrsf] zLifsut ljj0f k]z gePsf]n] zLifsut sn

vr olsg ug lsPg sfoljlwsf] Jojyf cgk kFhLut vrsf] cfof]hgfut slG6Gh]GL vr

DaGwL sfoof]hgf klifbaf6 jLs[t ufO vr u]sf] d]t b]lvPg slG6Gh]GL vrsf]

cfof]hgfut zLifsut clen]v fvL sfoljlwdf pNn]v eP adf]lhd k|ltkwL ldtJooL kdf

vr ug] tyf vrsf] clen]v cgdf]bg xg kb5

24 wf6L n]vf mdash yfgLo jfoQ zfg P]g ) adf]lhd gu If]qleq 3 gSzf kf ug] k|of]hgsf]

nflu gujfLn] fv]sf wf6L lgdf0f JojfoLxaf6 l6]Gg dlg jfkt s66f u]sf] wf6Lsf]

Joxf]f vNg] uL cnu cnu gfd gfd]L d]tsf] ljj0f fVg kg]df fv]sf] kfOPg JolQmut

wf6L vftfdf k|of]hg vnfO ljj0f cBfjlws gfVgfn] 3 gSzf kf uL tf]lsPsf] ldltdf

lgdf0f DkGg lnP glnPsf] olsg ug lsg] b]lv+bg ]jfu|fxLn] Dofb yk dfu u]sf] cjyfdf

afx]s pQm wf6L bofxf uL cfDbfgL afFWg kg]df ki6 clen]vsf] cefjdf lgdf0f DkGg

gug]sf] wf6LnfO cfodf 6laquofGkm gubf gukflnsfsf] cfodf c kg] b]lvG5 ouL lgdf0f

JojfoLsf] JolQmut clen]v fvL wf6Lsf] ljj0f tof gxFbf wf6L bfloTj olsg ug glsg]

k|of]hg dfKt gxFb wf6L lkmtf xg] htf hf]lvd x]sf]n] wf6Lsf] k|of]hg vNg] uL wf6Lsf]

n]vf Jojyfdf wf xgkb5

25 |]tf k]z gePsf] mdash cflys sfoljlw P]g ) tyf cflys sfoljlw lgodfjnL )^$ yfgLo

lgsfo cfly[s k|zfg lgodfjnL )^$ adf]lhd vr u]sf] sd n]vfkLIf0f dIf k]z uL

n]vfkLIf0f ufpg lhDd]jf JolQmsf] stJo xg] pNn]v 5 o gukflnsf cGtut fljs lb3jf

uf=lj== xfn fhljfh gukflnsf j8f g+= ) af6 )amp kmfug b]lv )amp$ cfiff9

dfGtDd lgsff ePsf] +rfngtkm =$(ndash k+hLut tkm =$)(ndash fdflhs

Iff tkm =amp))ndash d]t hDdf =$^^ampndash sf] |]tf n]vfkLIf0fsf] nflu k]z ePsf]

5g f] afx]s pQm j8fdf cGo lgsfoaf6 k|fKt cfo tyf j8faf6 cnL ePsf] cfo d]tsf]

ljj0f k]z gePsf]n] f] DaGwL cfo Joo olsg ug lsg] cjyf 5g DalGwt lhDd]jf

JolQmaf6 n]vfkLIf0fsf] nflu |]tf k]z gu]sf] sf0f n]vfkLIf0f xg gs]sf] xFbf ljQLo

hjfkmb]xLtf kfblztfdf c kg] x+bf Dk0f cfo Joosf] |]tf k]z uL n]vfkLIf0f ufpg

kg] o DaGwdf gukflnsfaf6 lgsff b]lvPsf] pNn]lvt adf]lhd =$^^ampndashsf] |]tf

n]vfkLIf0fsf] nflu k]z xgkb5

a]h lylt

of] jif o o gukflnsfsf] n]vfkLIf0faf6 $ sf]8 nfv ( xhf a]h km5of6 ug

afFsL x]sf] 5 f]dWo] cn ugk]g] =) nfv ampamp xhf lgoldt ugkg] = sf]8 amp nfv xhf

k]ZsL afFsL = sf]8 ) nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 6

af]b]afOg gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =amp nfv xhf of] jifsf] cfo =( sf]8 ($ nfv $ xhf d]t

hDdf =) sf]8 nfv ) xhf cfDbfgL ePsf]df =( sf]8 nfv ) xhf vr eO = amp nfv () xhf dfHbft

x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 ]|tf k]z gePsf] mdash o gukflnsf cGtutsf fljs wgu9L sfrg fdgu uf=lj==af6 )ampamp$

af]b]afOg uf=lj== sf] )amp kmfug b]lv )amp$ cfiff9 dfGtDdsf] cfDbfgL tyf vrsf ]|]tf

n]vfkLIf0fsf nflu k]z ePsf] 5g h dWo] lh=lj==af6 uPsf] cgbfg sd = )^ndash b]lvPsf] 5

pQm lgsfoxsf] cfGtls |f]taf6 k|fKt u]sf] cfDbfgL |]tf k]z gu]sf sf0f olsg ug lsPsf] 5g pQm

cfDbfgL tyf vr d]tsf] |]tf n]vfkLIf0fsf] nflu k]z xgkb5

2 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf df yfgLo

txsf] cfGtls n]vfkLIf0f cf g cfGtls n]vfkLIfsaf6 ufpg kg] Jojyf 5 ufpFkflnsf gukflnsfn]

cf gf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6 ufpg Sg] pNn]v 5

gukflnsfn] f] cfb]zsf] Jojyf cgf cfGtls n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f

cjlwDd ufpFkflnsfdf uflePsf fljssf a uf=lj==xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5

cfGtls n]vfkLIf0faf6 ePsf]df f]af6 cf+NofOPsf Joxf]f klg km5of6 u]sf 5gg cfGtls n]vfkLIf0f ufO

f]sf Joxf]f dod km5of6 ugkb5

3 DklQ xtfGt0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf

jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf

5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof

uL k|ltj]bg fjhlgs ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd

ufpFkflnsfsf] gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufpF ljsf ldltn]

pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f] d]t olsg uL

oyfzL3| jfldTjdf lngkb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tyf u of]hgf tof

gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg dfly sfjfxL gu]sf] lhGL

vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf

dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f

gu]sf]sdrfLxsf] sfo ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf]

sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg

gs]sf] vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn] eQmfgL

ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf] htf Joxf]f b]lvPsf

5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

5 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj== tyf lgod

df gukflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr k|dfl0ft xg] lan ekfO nufotsf]

|]tf +nUg uL vr ug kg] Jojyf 5 o DaGwdf b]lvPsf Joxf]f lgDgfgf 5g M

= fljs v8sk uf=lj==sf] ufpF klifbsf] lg0fo adf]lhd afn aflnsfxsf] v]n dbfg Jojyfkgsf] nflu

lg=df=lj= v8sknfO ldlt )amp^ df =))))ndash eQmfgL lbPsf]df f] sf] nfut cgdfg sfdsf] dNof+sg

sfo DkGg k|ltj]bg tyf ljBfno Jojyfkg ldltsf] lgdf0f DkGg ePsf] lg0fo k]z gePsf]n] pQm k|df0f

sfuhft k]z xgkb5

= fljs ftx6 uf=lj==sf k|f== lji0fb]j d3ofsf gfddf ut jifsf] fdflhs Iff eQf gub afFsL o jifsf]

fdflhs Iff eQf ljt0f uL afFsL x]sf] sd ut jifsf] cfGtls |]ft tkmsf] gub afFsL sd d]t uL

=))ndash lhDdf x]sf] kfOPsf]n] lgodfgf cn uL bflvnf xgkb5

= fljs fj uf=lj==sf] ldlt )amp sf] lg0foaf6 cwf] uf=lj= ejg lgdf0f sfo ut jifsf] dfHbft

sdaf6 vr uL lgdf0f ug uf=lj==nfO lhDd]jfL lbPsf]df uf=lj==n] pkef]Qmf ldlt u7g cfkmFn] k6s k6s

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 7

uL =))ndash vr u]sf] b]lvof] k|fljlws dNof+sg cgf =$$) ndash dfqsf] sfo DkGg ePsf]

b]lvG5 dNof+sg eGbf a9L vr n]v]sf] = ampamp$ndash k|dfl0ftt xg] lan ekfO dNof+sg +nUg uL k]z xgkb5

6 k]ZsL mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfodf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf Dofb

gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf

tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf

uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o gukflnsfaf6 ut ljut jifdf

ljleGg )) kbflwsfL sdrfL tyf +3 +yfsf] gfddf =10164031ndash k]ZsL afFsL x]sf]df km5of6 u]sf

5gg Tot o jif kbflwsfL sdrfL tyf +3 +yfsf] gfddf =3241200ndashkm5of6 ug afFsL k]ZsL

x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

gukflnsfn] lqmotf b]vfpgkb5

7 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj== tyf lgod

df gukflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr k|dfl0ft xg] lan ekfO nufotsf]

|]tf +nUg uL vr ug kg]df fljs b]pL ftx6 fj uf=lj== af6 ljleGg ldltdf =()ampndash vr

ki6ofOF xg] lan ekfO a]u vr u]sf] kfOPsf]n] pQm sd DalGwtaf6 cn xgkb5

8 fljssf b]pL ftx6 fj dnxlgofF uf=lj==af6 pkef]Qmf ldltaf6 ePsf ljleGg lgdf0f sfo df]6

fOsn vlb nufotsf ( sfo pNn]v uL = )$ndash vr n]v]sf]df lan ekfO pkef]Qmf ldltsf]

dfOGo6 sfo DkGg k|ltj]bg lhGL bflvnf clen]v k]z gePsf]n] vr ki6ofOF xg] cfwf k|df0f k]z xgkb5

9 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL f]xL lbg jf

ef]ln kN6 js bflvnf ugkg] Jojyf 5 o gukflnsfdf dflxt ePsf uf=lj==xn] cfGtls gtf]tsf] sd

gub cfDbfgL uL gub af6 vr u]sf] kfOof] otf] sfodf lgoGq0f xgkb5

(= a]NxL uf=lj==sf] cfGtls |f]tsf] gub af+sL =$$)ndash a+s bflvnf u]sf] gb]lvPsf]n] bflvnf xgkb5

(= fljs af]b]jfOg uf=lj==sf dlvof h8 lztn ofbjn] dfnkf]t sd =amp(ndash bflvnf u]sf] gb]lvPsf]n]

cn uL bflvnf xgkb5

(= fljs dfjf uf=lj==af6 fdflhs Iff eQf ljt0f uL af+sL x]sf] =)))ndash bflvnf ePsf] gb]lvPsf]n]

cn uL yfgLo l~rt sf]if bflvnf xgkb5

(=$ dfjf uf=lj==n] lhNnf ljsf ldltdf bflvnf ugkg] dfnkf]t sd =amp )ndash bflvnf ePsf] egL vr n]v]sf]df

bflvnf k|df0f k]z gePsf]n] cn uL bflvnf xgkb5

(= dfjf uf=lj==sf sf== ze gffo0f d08nsf] s=+= sf]if sddf ) k|ltzt yk uL hDdf =$amp(ampndash

s=+=sf]ifdf bflvnf guL ldlt )ampamp df lghnfO g eQmfgL ePsf] b]lvPsf]n] otf] sfodf lgoGq0f xgkb5

10 clu|d s mdash cfos P]g ) sf] bkmf adf]lhd ef8f n]vfkLIf0f klgtlds htf eQmfgLdf clu|d s

s6[L uL eQmfgL xg kg]df fljssf v8sk a]NxL b]pL ftx6 fj dnxlgofF kmnsfxL g]u8f af]b]afOg

dfjfxf uf=lj== n] ljleGg JolQm tyf +yfnfO ljleGg eQf n]vfkLIf0f kflgtlds dfnfdfg cfklt

nufotsf] sd eQmfgL ubf =ampndash clu|d s s6[L u]sf] gkfOPsfn] DalGwtaf6 cn xg kb5

11 aaemfy mdash af]b]jfOg uf=lj== sf fljs uf=lj= lrj OGb| k|fb b]jaf6 a aemfy gePsf]n] cflys jif

)ampamp -ut ljutsf]_ lhGL ljj0f k]ZsL ljj0f k]z gePsf]n] cflys jif )ampamp sf] n]vfkLIf0f

k|ltj]bgdf pNn]lvt ljj0fx pNn]v ug glsPsf] eGg] Joxf]f n]vfkLIfsaf6 cf+NofOPsf] xFbf ljj0fx k|fKt

uL sfjfxL xgkg] b]lvof]

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =(amp nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn

ugkg] =$ nfv xhf lgoldt ugkg] = ) nfv ^( xhf k]ZsL afFsL = nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 8

8fSg]ZjL gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =^ xhf of] jifsf] cfo = sf]8 xhf d]t

hDdf = sf]8 nfv $$ xhf cfDbfgL ePsf]df = sf]8 ( nfv ) xhf vr eO =( nfv

^$ xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

bkmf ^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf

5 ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 sfofnon] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf

fljssf a uf=lj==xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0faf6

ePsf]df f]af6 cf+NofOPsf Joxf]f klg km5of6 u]sf 5gg cfGtls n]vfkLIf0f ufO f]sf

Joxf]f dod km5of6 ugkb5

2 DklQ xtfGt0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd gukflnsfsf]

gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufp+ ljsf ldltn]

pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f]

d]t olsg uL oyfzL3| jfldTjdf lngkb5

3 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf]

fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f

tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf]

vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn]

eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf]

htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9

agfpg kb5

4 lgdf0f sfo M fljs kTyuf8f uf=lj==n] kjfwf ljsf sfoqmd cGtutsf ljleGg )

sfoqmddividelgdf0f sfo pkef]Qmf ldlt u7g guL sfofno cfkmFn] +rfng uL =amp$ndash

vr n]v]sf] kfOof] o lsldsf sfoqmd +rfng ug pkef]QmfnfO xefuL ufO pkef]Qmf

ldlt u7g uL lghxnfO lhDd]jf agfpg kb5

5 dfnkf]tM fljs txL ufljsf] dfnkf]t cnL lb cGo gub lb jiffsf] kfgLn] lehL wdLf

nfuL sg klg lb Unf] k]z gePsfn] lb as kLIf0f xg s]g l6kf]6sf cfwfdf pNn]v

u]sf] cnL cfonfO cfwf lnOPsf] 5

4 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o gukflnsfaf6ut ljut jifdf ljleGg kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =^)ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot o jif

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 9

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =2734472ndash km5of6 ug afFsL k]ZsL x]sf]

b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

gukflnsfn] lqmotf b]vfpgkb5

5 lan ekfOmdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df gukflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr

k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUg uL vr ug kg]df fljs udlof k|jfxf kftf]

slanff a|Dxk cfxL uf=lj==af6 ljleGg ldltdf =))$ndash vr ki6ofOF xg] lan ekfO

a]u vr u]sf] kfOPsf]n] pQm sd DalGwtaf6 cn xgkb5

51 fljssf kTyuf8f udlof k|jfxf txL cgfxf etxL jgfnL cfxL uf=lj==af6 pkef]Qmf

ldltaf6 ePsf ljleGg lgdf0f sfo lgdf0f fdu|L vlb cfifwL vlb nufotsf sfo pNn]v

uL =amp$ampndash vr n]v]sf]df lan ekfO pkef]Qmf ldltsf] dfOGo6 sfo DkGg k|ltj]bg

lhGL bflvnf clen]v k]z gePsf]n] vr ki6ofOF xg] cfwf k|df0f k]z xgkb5

6 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]ln kN6 aFs bflvnf ugkg] Jojyf 5 o gukflnsfdf dflxt ePsf

uf=lj==xn] cfGtls gtf]tsf] sd gub cfDbfgL uL gub af6 vr u]sf] kfOof] otf] sfodf

lgoGq0f xgkb5

61 jgfnf uf=lj==sf Ps sdrfLFu gub dfHbft x]sf] =$()ndash clanDa l~rsf]if bflvnf

xgkb5

7 clu|d s mdash cfos P]g ) sf] bkmf adf]lhd ef8f n]vfkLIf0f klgtlds htf eQmfgLdf

clu|d s s6[L uL eQmfgL xg kg]df fljssf txL a|Dxk kftf] slanff udlof k|jfxf

txL cgfxf cfxL uf=lj== n] ljleGg JolQm tyf +yfnfO ljleGg eQf n]vfkLIf0f

kflgtlds dfnfdfg cfklt nufotsf] sd eQmfgL ubf =)$amp)ndash clu|d s s6[L u]sf]

gkfOPsfn] DalGwtaf6 cn xg kb5

8 k|df0f ndash c6f]df]afON P08 On]S6|f]lgS KtLaf6 yfg df]6fOsn vlb u]sf] pNn]v uL

ldlt )amp$( df ())ndash eQmfgL lbPsf]df pQm df]6fOsn sfofnosf] jfldTjdf cfPsf]

k|df0f k]z gePsf]n] pQm k|df0f k]z xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =$ nfv amp xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] =^ nfv xhf lgoldt ugkg] = nfv ( xhf k]ZsL afFsL =amp nfv $

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 10

s~rgk gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =( nfv ) xhf of] jifsf] cfo =^ sf]8 $ nfv

) xhf d]t hDdf =^ sf]8 amp nfv ^) xhf cfDbfgL ePsf]df = sf]8 ( nfv amp) xhf

vr eO = nfv () xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 aFs lxfjM cflys jif )ampamp sf] n]vfkLIf0f k|ltj]bgdf ljleGg ) vftfdf =6074375ndash

dfHbft x]sf]df of] jif =3905860ndash dfq dfHbft lhDd]jfL f]sf] b]lvPsf]n] kms sd

=^^$ndash DaGwdf 5fgljg uL lxfa olsg xgkb5

2 dfHbftmdash gukflnsfn] cfDbfgL jftljs vrsf] cfo Joo pNn]v uL a+s dfHbft b]lvg] uL

cfo Joo ljj0f tof ug kg]df lk|mh gxg] lgsff sddf lgsff eP hltg vr hgfO cfo

Joo tof u]sf] 5 haf6 lk|mh gxg] lgsffdf jftljs s] slt vr eO slt dfHbft x]sf]

5 egL olsg ug Sg] cjyf x]g pbfx0fsf nflu +3Lo +rgf kjfwfdf = sf]8

ljlgof]hg ePsf]df sf]if tyf n]vf lgoGqs sfofnodf lkmtf ePsf] =ampndash lkmtf s6fO

vb lgsff =($ampampndash dWo] =)ampamp^ndash vr s6fO =$$(($ndash af+sL b]lvPsf] 5

f]xL cgf cfo Joo ljj0fdf af+sL b]vfpg kg]df lgsff cgfs sd vr b]vfPsf] kfOof]

oaf6 gukflnsfsf] oyfy dfHbft olsg ug Sg] cjyf gxg] x+bf oyfy df]Hbft olsg xg]

uL cfo Joo ljj0f tof xgkb5

21 s[lif ljsf j+s zfvf sfofno s~rgk KtLsf] a+s 6]6d]G6 cgf +lrt sf]ifdf ldlt

)amp$) Dd =$(^ndash dfHbft x]sf] b]lvG5 cfo Joo ljj0fdf =^^((ndash dfq

cyft =(ndash 36L dfHbft b]vfPsf] 5 kms sd DaGwdf a+s lxfa ldnfg ljj0f

tof u]sf] d]t gb]lvPsf]n] o DaGwdf 5fgljg uL dfHbft olsg ugkb5

3 a9L vr mdash k|fKt cfo Joo ljj0f cgf z6 lgdf0f tkm of] jif =ampndash dfq cfDbfgL

ePsf]df =^)^^ndash vr ePsf] b]vfPsf] 5 cfo eGbf =($$ndash a9L vr u]sf] DaGwdf

5fgljg uL olsg ugkb5

6 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

bkmf ^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf

5 ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 gukflnsfn] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf

fljssf a uf=lj==xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0faf6

ePsf]df f]af6 cf+NofOPsf Joxf]f klg km5of6 u]sf 5gg cfGtls n]vfkLIf0f ufO f]sf

Joxf]f dod km5of6 ugkb5

4 DklQ xtfGt0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd gukflnsfsf]

gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd gukflnsfn] fljs ufp+ ljsf ldltn]

pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f]

d]t olsg uL jfldTjdf lngkb5

41 f]xL cfb]zsf] bkmf Dff ufpFkflnsf jf gukflnsfsf] If]q leq k]sf xfn ljifout dGqfno jf

sfL lgsfoaf6 +rfng eO cfPsf yfgLo tsf s[lif kz ]jf ]jf s]Gb| pkndashs]Gb| k|fylds

jfYo s]Gb| jfYo rfsL pkndashjfYo rfsL cfoj]b cfifwfno sfL +rgf ljleGg lgsfoaf6

DkGg vfg]kfgL l+rfO htf ljsf lgdf0f cfof]hgf sfofnox +rgf tyf rn crn DklQ

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] oL xtfGt0f xg] Dk0f DklQsf] clen]v

tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 11

Jojyf x]sf]df ufpFkflnsfn] f] cgf nut tof uL] fjhlgs u]sf] 5g u7g cfb]z

adf]lhd otf DklQsf] nut cBfjlws uL f]sf] k|ltj]bg fjhlgs ugkb5

5 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf + vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf]

fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f

tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf]

vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn]

eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf]

htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9

agfpg kb5

6 k]ZsL] mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o gukflnsfaf6 ut ljut jifdf ljleGg amp kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =amp)ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg ctM lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsfn]

lqmotf b]vfpgkb5

^1 )amp jzfv sf] dlGqklifbsf] lg0foaf6 )amp h]i7 ( ut] o gukflnsf yfkgf ePsf]

b]lvG5 gukflnsf yfkgf kj fljs uf=lj==xsf] )amp)amp sf] clGtd n]vfkLIf0f k|ltj]bg

k]z ePsf] 5g o gukflnsfsf] cflys jif )ampamp )ampamp sf] clGtd n]vfkLIf0f

k|ltj]bgdf fljs uf=lj==xsf] cflys jif )amp)amp Ddsf] k]ZsL lhDd]jfL d]t f]sf] b]lvPg

hsf] sf0f gukflnsfsf] k]ZsL afFsL ljj0fn] b]vfPsf] k]ZsL dfq pNn]v u]sf] 5 hdf

7]lnof abufdf adlemof hutk uf=lj= sf] k]ZsL afFsL b]vfPsf] 5g

7 clu|d s mdash cfos P]g ) sf] bkmf adf]lhd ef8f n]vfkLIf0f klgtlds htf eQmfgLdf

clu|d s s6[L uL eQmfgL xg kg]df fljssf] jjf uf=lj== xfn j8f g+= n] n]vfkLIf0f zNs

k|lzIf0f eQf nufot eQmfgL ubf =(amp) clu|d s s6[L u]sf] gkfOPsfn] cn uL

DalGwt vftfdf bflvnf xg kb5

8 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df gukflnsf]

sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUg uL

vr ug kg] Jojyf 5 kL=L lSnlgs cflzif OG6k|fOh]h fhljfhaf6 lk|G6 6]lnkmf]g ]6

df]afOn kmf]g k+vf cflb fdfg vlb jfkt =(ndash vr n]v]sf]df lan ekfO tyf lhGL

bflvnf k|ltj]bg +nUg gx]sf]n] pQm k|df0f k]z xgkb5

81 ljleGg cfktsaf6 ljleGg fdu|L vlb u]sf] pNn]v uL =$$amp)ndash vr n]v]sf]df lan

ekfO tyf lhGL bflvnf k|ltj]bg +nUg gx]sf]n] pQm k|df0f k]z xgkb5

9 a9L eQmfgL ndash fhdfu b]lv ejg df=lj=Dd 8s sfnf]kq] ug] sfosf] clGtd dNof+sg sfo

DkGg k|ltj]bg cgf =$^ampndash df hgxeflutf =amp))))ndash s6fO =(ampndash dfq

pkef]Qmf ldltnfO eQmfgL ugkg] b]lvG5 t o zLifsaf6 =amp^(^ndash guof]hgf

zLifsaf6 =$^ampndash d]t =$)amp^ndash eQmfgL ePsf] b]lvPs]fn] a9L eQmfgL ePsf]

=$)$$ndash cn xgkb5

10 7]Ssf kmfOn mdash pd]z flgofsf] 3b]lv s6xafLx+b xl6of hfg] af6f]df gfnf tyf nfa lgdf0f

sfosf lgdf0f JojfoL gtL ufoqL lgdf0f ]jfnfO =1258097ndash afnjf rf]s b]lv lgrf]sDd

hfg] af6f]df gfnf tyf Nofa lgdf0f sfosf lgdf0f JojfoL gtL u0f]z lgdf0f ]jfnfO

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 12

=1191741- uL hDdf =$$(ndash vr n]v]sf]df pQm sfosf] nfut cgdfg Demftf

nufotsf 7]Ssf kmfOn n]vfkLIfdf k]z gePsf]n] vr sdsf] oyfytf olsg xg s]g pQm

lgdf0f sfosf] 7]Ssf kmfOn k]z xgkb5

11 yk cf]ex]8 ndash gukflnsfsf] j8f g+= ( df adlan af]lEuml h8fg sfosf lgdf0f JojfoLFu

ePsf] Demftfdf k|ltzt cf]ex]8 lbg] pNn]v gePsf]df lgdf0f JojfoL cldt lgdf0f

]jfnfO ldlt )amp$ =$()^ndash eQmfgL ubf cf]ex]8 pNn]v uL =amp$ampndash d]t yk

uL eQmfgL ePsf] b]lvPsf]n] oL yk eQmfgL u]sf] sd cn xgkb5

111 gukflnsfsf] j8f g+= df zfrfno lgdf0f 3]faf h8fg sfosf lgdf0f JojfoLFu

ePsf] Demftfdf k|ltzt cf]ex]8 lbg] pNn]v gePsf]df lgdf0f JojfoL ljkn sG6laquoSgnfO

=))ndash df cf]ex]8 pNn]v uL =^ndash d]t yk uL eQmfgL ePsf] b]lvPsf]n] oL

yk eQmfgL u]sf] sd cn xgkb5

12 d=c=s btf ndash gukflnsfsf] j8f g+= sf] tTdf6f]n hfg] af6f]df u|fe]n sfosf] nflu ]e b

nfOkmnfO =($ndash eQmfgL u]sf]df pQm kmd d=c=sdf btf ePsf] gb]lvPs]f s jLhs

d]t hfL ePsf] gb]lvPs]fn] d=c=s jfkt eQmfgL u]sf] =ndash cn xgkb5

13 k]ZsL mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df dodf

k]ZsL km5of6 gug] sdrfL kbflwsfL tyf cGo kmd +yf+u sfL af+sL x Jofh d]t

cn xgkg] Jojyf 5 cflys jifsf] cGTodf fljs ajf uf=lj== af6 k|bfg ePsf]dWo] $

JolQm tyf +yfnfO ut ljutsf] k]ZsL =189880ndash o cf=j= sf] k]ZsLdWo] sdrfLsf]

gfddf x]sf] =()))ndash k]ZsL km5of6 xg afFsL b]lvPs]fn] lgodfgf cn km5of6 xgkb5

14 kj lgwflt Ifltklt mdash fjhlgs vlb lgodfjnL )^$ sf] lgod df lgdf0f JojfoLsf]

l9nfOsf] sf0fn] vlb Demftf adf]lhdsf] sfd f] Demftfdf tf]lsPsf] Dofbdf DkGg xg

gs]df lghn] fjhlgs lgsfonfO Demftf sdsf] bz k|ltztdf gj9g] uL k|ltlbg Demftf

sdsf] )=) k|ltzt kj lgwflt Ifltklt lbg kg] pNn]v 5 o DaGwdf lgDg Joxf]f b]lvof]

M

141 anjf rf]sb]lv lgrf]sDdsf] af6f]df gfnf lxt sfnf]kq] ug] sfosf lgdf0f JojfoL u0f]z

lgdf0f ]jfnfO bf]gtf] tyf clGtd lanDd =$(ndash eQmfgL vr n]v]sf] 5 lgdf0f

JojfoLFu ldlt )amp)amp df ePsf] Demftf cgf Demftf ldltn] amp lbg leq cyft

)amp$ Dddf DkGg ugkg] pNn]v 5 pQm sfo slxn] DkGg ePsf] vNg] sfuhft k]z

ePsf] 5g gfkL lstfa cgf )amp$ df dfq pQm sfosf] gfkL ePsf] b]lvG5 pQm

cjlw kl5sf] dosf] Dofb yk ePsf] d]t b]lvPg Dofb dfKt kl5sf] lbg amp^ sf] Demftf

c+s =^^)ndash sf] blgs )=) k|ltztn] xg] =^(ndash kj lgwflt Ifltklt cn xgkb5

142 pd]z flgofsf] 3b]lv s6xafLx+b xl6of hfg] af6f] gfnf lxt sfnf]kq] sfosf lgdf0f JojfoL

ufoqL lgdf0f ]jfnfO bf]gtf] tyf clGtd lanDd =^^ampndash eQmfgL vr n]v]sf] 5 lgdf0f

JojfoLFu ldlt )amp)amp df ePsf] Demftf cgf Demftf ldltn] amp lbgleq cyft

)amp$ Dddf DkGg ugkg] b]lvG5 DkGg ugkg] pNn]v 5 pQm sfo slxn] DkGg

ePsf] xf] gfkL lstfa tyf sfo DkGg k|ltj]bg d]t k]z ePsf] 5g eQmfgL ldlt )amp$)

nfO cfwf lnFbf amp^ lbg l9nf uL sfo DkGg ePsf] b]lvPsf]n] Demftf c+s =^^)ndash sf]

blgs )=) k|ltztn] xg] =^(ndash kj lgwflt Ifltklt cn xgkb5

15 lgdf0f sfosf] clen]v mdash gukflnsfaf6 +rfng ePsf ljleGg cfof]hgfxsf] lan eQmfgL x+bf

k]z ePsf 7]Ssf lan tyf sfo DkGg k|ltj]bgxdf lan qmd +Vof cfof]hgfsf] gfd 7]s]bfsf]

gfd sfofb]z ldlt nfut cgdfg sfd z ldlt DkGg ldlt cflb pNn]v ugkg]df landf

pNn]v gePaf6 sfd DkGg ldlt olsg ug Sg] cjyf 5g ctM odf wf xgkb5

151 lb lgoGq0f vftf cBfjlws fvL j8f sfofnoxnfO gubL lb lbFbf lbsf] 7]nL g+= pNn]v

uL fVg kg] b]lvG5 fy gukflnsf sfofnodf k|fKt xg] j cfDbfgL sd vftfdf k|lji6

uL k|df0fLt ug kb5

16 fdflhs Iff mdash fdflhs Iff eQfsf] nflu o jif =^()))ndash lgsff ePsf]

=^()(ndash vr eO gukflnsfn] [hgf kmfOgfGnfO ljt0f ug lbPsf] sdaf6

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 13

=$) fljs ajf uf=lj== xfn gukflnsf j8f g+= af6 lkmtf k|fKt =$())ndash

d]t afFsL x]sf] hDdf =$^((ndash l~rt sf]if vftfdf bflvnf ugkb5

17 bflvnfM ljleGg ^ j6f uf]Zjff efraf6 ldlt 2073810 df ut cflys jifsf] cfiff9 dlxgfdf

DkGg ePsf lgdf0f sfosf] d=n]=k=kmf=g+= k|df0fLt uL )ampamp$ df eQmfgL u]sf]df pQm

eQmfgLdf s6[L u]sf] clu|d s =$)ndash bflvnf ePsf] gb]lvPsf]n] DalGwt vftfdf bflvnf

xgkb5 fli6laquoo jfl0fHo a+s lnld6]8 zfvf sfofno fhljfhdf ldlt )amp) bflvnf ePsf]

fhj =(amp$ndash ePsf] k|df0f k]z ePsf]n] pQm sd s6fO bflvnf ug af+sL =$)ndash b]lvPsf]

5

18 eQmfgLM gukflnsf j8f g+= cGtut kmf]x dnf Jojyfkg pkef]Qmf ldlt gukflnsf aLr

ldlt )amp df kmfO tyf kmf]x Jojyfkg sfoqmd +rfng ug =)))))ndash sf]

Demftf ePsf] kfOof] pkef]Qmf ldltaf6 ~rfng ulPsf] pQm sfoqmddf pkef]Qmfsf] of]ubfg

sd tyf gtdbfg geO k sd =)ndash gukflnsfaf6 eQmfgL ePsf] 5

19 clu|d s mdash uGhf fdj[If d[tL k|lti7fg Ogf ddt sfosf] eQmfgL lb+bf =^$ndash clu|d

s s6[L u]sf] gb]lvPsf]n] pQ s jfktsf] sd cn xgkb5

20 f]n vlb mdash gukflnsfsf] o jifsf] jLs[t jflifs sfoqmd cgf gu kjfwf ljsf

cfof]hgfsf] nflu cgbfg sd =($))))ndash gukflnsfsf] =^))))ndash uL

=$)))))ndash jh]6 Jojyf ePsf] 5 lnaGbL af]nkqaringff gtL kmf] sG6Sg P08 Pf]lP6

k|f=ln= gSfn sf7df8fFaf6 =))))ndash df vlb ePsf] Ps efOa]|6 f]n sfofnodf k|fKt

ePkl5 eflts kLIf0f ufO f]sf] k|fljlws k|ltj]bg k|fKt ePkl5 dfq DalGwt cfkltstfaf6

k|tfljt f]n d]lzg jLsf uL eQmfgL lbgkg] Jojyf ePsf]df Totf] k|fljlws k|ltj]bg glnO

eQmfgL u]sf] dgfla b]lvPg

21 olg]kmM olg]km o gukflnsf aLr ePsf] Demftf cgf gfuls r]tgf s]Gb|sf

dxxnfO afn +If0f tyf afngtdFu DalGwt cglzIf0f sfoqmd ~rfng u] jfkt gtL

fh]z sdf ofbjsf] k]ZsL =^)ndash ldlt )amp$) df km5of6 u]sf]df k|lzIfs eQfdf

clu|d s s6[L u]sf] =amp^))ndash bflvnf u]sf] gb]lvPsf]n] DalGwt vftfdf bflvnf ePsf] k|df0f

k]z xgkb5

211 gukflnsfn] ljleGg kf6LnfO eQmfgL ubf s6[L ulPsf] clu|d s wf6L ddt Defsf]if cflb

sd r]saf6 hDdf guL gub lemsL bflvnf u]sf] b]lvof] oL sff]jf ubf sd lxgfldgf

xg Sg] x+bf r]saf6 bflvnf ug] Jojyf xgkb5 uf]Zjff efrdf s6[L sd ljljw qm]l86

dxndf hgfO a+s gubL lstfadf k|lji6 uL bflvnf ug] a]nfdf ljljw 8]la6 uL s6[L sd a+s

qm]l86 hgfO sff]af ug kg]df f] guL ljj0fdf dfq pNn]v uL sff]af u]sf] b]lvPsf]n] s6[L

sd a bflvnf eP gePsf] olsg ug Sg] cjyf 5g bf]xf]f] |]tf k|0ffnL cgf 8]la6divideqm]l86

b]lvg] uL cflys sff]afsf] uf]Zjf efr tof uL sff]af xgkb5

22 wf6L tkm mdash o jifDd wf6L af+sL =$$$ndash b]lvPsf]df f]sf] JolQmut wf6L vftf

fv]sf] kfOPg JolQmut vftf fvL wf6L lxfa bt fVg] Jojyf xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv $ xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugk]g] = nfv ^ xhf lgoldt ugkg] = sf]8 amp( nfv $ xhf k]ZsL

afFsL = nfv ( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 14

v8s gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft = nfv amp) xhf of] jifsf] cfo = sf]8 ^ nfv

amp hf d]t hDdf = sf]8 ( nfv $ xhf cfDbfgL ePsf]df =) sf]8 nfv xhf vr

eO =amp nfv ^ xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 DklQ xtfGt0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd gukflnsfsf]

gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd gukflnsfn] fljs ufp+ ljsf ldltn]

pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f]

d]t olsg uL oyfzL3| jfldTjdf lngkb5

2 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

bkmf ^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf

5 ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 gukflnsfn] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf

fljssf a uf=lj==xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0faf6

ePsf]df f]af6 cf+NofOPsf Joxf]f klg km5of6 u]sf 5gg cfGtls n]vfkLIf0f ufO f]sf

Joxf]f dod km5of6 ugkb5

3 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf + vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf]

fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f

tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf]

vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn]

eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf]

htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9

agfpg kb5

4 k]ZsL mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o gukflnsfaf6ut ljut jifdf ljleGg amp$ kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =5204664ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot o

jif kbflwsfL sdrfL tyf +3 +yfsf] gfddf =3969110ndash km5of6 ug afFsL k]ZsL

x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg]

sfodf gukflnsfn] lqmotf b]vfpgkb5

5 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df gukflnsf] sd

vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUg uL vr

ug kg] Jojyf 5 fljs ljf a]NxL uf=lj== af6 Ps tflnd sfoqmddf vr egL =amp))ndash

lan ekfO a]u vr n]v]sf]n] pQm sd cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 15

51 fljssf jg emnf Ogjf kmnal8of ljf a]nxL jgfnL uf=lj==af6 8s ddt tyf lgdf0f

ljBtLs0f kts tyf v]nsb fdu|L vlb len]h k|f]kmfOn afn k|f]kmfOn lgdf0f zlIfs e|d0f

lszf]L lzIff nufotsf ^ sfo pNn]v uL =$)ndash vr n]v]sf]df sltkosf] lan ekfO

tyf sfo DkGg k|ltj]bg k]z gePsf]n] vr ki6ofOF xg] cfwf k|df0f k]z xgkb5

6 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]ln kN6 js bflvnf ugkg] Jojyf 5 o gukflnsfdf dflxt ePsf

uf=lj==xn] cfGtls gtf]tsf] sd gub cfDbfgL uL gub af6 vr u]sf] kfOof] gubaf6

sff]af ug] sfodf lgoGq0f xgkb5

7 clu|d s mdash cfos P]g ) sf] bkmf adf]lhd ef8f n]vfkLIf0f klgtlds htf eQmfgLdf

clu|d s s6[L uL eQmfgL xg kg]df fljssf k]f Ogjf kmnal8of ljf a]nxL sNof0fk

vf]]]hk dGxf xgtafx jgfnL uf=lj== n] ljleGg JolQm tyf +yfnfO 3 ef8f k|lzIfs

eQf n]vfkLIf0f kflgtlds kfdz zNs nufotsf sd eQmfgL ubf =ampamp^$ndash clu|d s

s6[L u]sf] gkfOPsfn] DalGwtaf6 cn xg kb5

8 sfo DkGg k|ltj]bg mdash fljs vf]hk uf=lj==af6 ePsf] fjhlgs of]u ejg kf]vL lgdf0f

ljBtLs0f d]t lgdf0f sfo dGxf xgtafx uf=lj==af6 ljleGg j8fdf ePsf $ 8s u|fe]n

sfosf] nflu qmdzM =$amp))) =^ampamp) d]t =$amp)ndash eQmfgL ePsf]df lgdf0f

sfosf] sfo DkGg k|ltj]bg k]z gePsf]n] pQm k|ltj]bg k]z xgkb5

9 a9L eQmfgLmdash gukflnsf j8f g+= fljs vf]hk df u|fdL0f ljBtLs0f jfktsf] sn lan

sd =$(amp(ndash df hgxeflutf jfkt ) k|ltztn] xg] =$(ampndash s6[L ug kg]df =amp(ndash

dfq s6[L u]sf] kfOsf] hsf] sf0faf6 gukflnsfsf] tkmaf6 =$amp(ndash a9L eQmfgL ePsf]

xFbf pQm sd cn ugkb5

10 jfldTj k|df0f mdash Ps yfg df]6fOsn cfklt jfkt lzj 6laquo]l8Euml P08 Knfo nfxfgnfO

=$())ndash eQmfgL lbPsf]df pQm df]6fOsn sfofnosf] gfddf btf ePsf] k|df0f +nUg

gePsf]n] pQm k|df0f k]z xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =amp) nfv ^$ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] = nfv $ xhf lgoldt ugkg] ( nfv ( xhf k]ZsL afFsL =( nfv ^(

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 16

zDegfy gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =^ nfv xhf of] jifsf] cfo = sf]8 nfv )

xhf d]t hDdf = sf]8 $$ nfv xhf cfDbfgL ePsf]df = sf]8 amp^ nfv $ xhf vr eO

=^amp nfv amp$ xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 dfHbftM gukflnsfaf6 k]z ePsf] cfo Joo ljj0fdf ljleGg ah]6 pk zLifsdf sf]if tyf n]vf

lgoGqs sfofnon] b]vfPsf]eGbf =$$()ndash a9L cfo tyf Joo b]vfPsf] kfOof] o DaGwdf

olsg xgkb5

2 k|zflgs vr mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ df P]gsf] bkmf

^ sf] pkbkmf ^ sf] k|of]hgsf] nflu gukflnsfn] jLs[t ah]6sf] kllw leq xL P]g adf]lhd

s zNs ]jf bt ef8faf6 p7fPsf] sn sdsf] nfvDd cfGtls cfDbfgL xg]n] clwstd

^) k|ltzt eGbf a9L sd k|zflgs sfosf] nflu vr ug gkfOg] pNn]v 5 f] cgf o

gukflnsfsf] o jifsf] cfGtls cfDbfgL ==)(^(ndash sf] ^) k|ltztn] xg] =$ndash

cgbfg =$())))ndash d]t =$$ndash dfq k|zflgs vr ug kfpg]df =$amp$

vr n]v]sf] b]lvof] tf]lsPsf] LdfeGbf =$$^ndash a9L vr n]v]sf] lgodDdt b]lvPg

k|zflgs vr a9L xg vrdf ldtJolotf gckgfpg k|dv sf0f b]lvG5 lgodn] tf]s] eGbf a9L

k|zflgs vr ug]nfO lhDd]jf agfpg kb5

3 wf6L mdash of] cflys jifsf] cGTodf =ampamp) wf6L afFsL b]lvPsf]df ssf] s] jfkts]f slt

wf6L xf] f]sf] ljj0f -JolQmut wf6L ljj0f_ k]z xg cfPg Totf] ljj0f cBfjlws ugkb5

4 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf 5

ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 o sfofnon] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd o gukflnsfdf uflePsf

fljssf a uf=lj==xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0faf6

cfFNofOPsf Joxf]f klg km5of6 u]sf 5gg cfGtls n]vfkLIf0f cf+NofOPsf a]h dod km5of6

xgkb5

5 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp(

df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf

jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd gukflnsfsf] gfddf xtfGt0f ePsf]

5g DklQ xtfGt0f gxFbf xfpg] Pjd bkof]u xgSg] b]lvPsf] 5 u7g cfb]z adf]lhd

ufpFkflnsfn] fljs ufp+ ljsf ldltn] pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx

f] ljj0f pNn]v gePsf DklQ d]t olsg uL oyfzL3| jfldTjdf lngkb5

6 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf + vlb of]hgf tyf

u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg

dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v gfv]sf]

cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs

n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f tof gu]sf]

zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx

klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] vr ePsf a

lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn] eQmfgL ePsf] hgfpg]

5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf] htf Joxf]f b]lvPsf

5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 17

7 vrsf] clen]v mdash gukflnsfaf6 ePsf ljleGg lgdf0f sfosf] eQmfgL ubf k|fljlws dNof+sg

sdsf] k|ltztn] xg] sd clu|d vr n]vL a+s vr n]Vg af+sL fvL pQm sd k6s k6s

ljleGg fdfg vlb tyf ekL cfpg] lzifssf] ljn ekfO fvL vr n]Vg] u]sf] kfOof] vrdf

dfj]z ePsf] slG6Gh]GL sdsf] clen]v fv]sf] gkfOPsf]n] sd jftljs vr olsg ug Sg]

cjyf b]lvPg ctM sl06Gh]GL vrsf] cBfjlws clen]v fvL vr olsg xg] clen]v fVg kb5

8 lhGL bflvnf mdash ljBtLo xflhL km6j]o h8fg sfosf] nflu km6 6]s Ogkmf]l k|f=ln=

sf7df8fFnfO =$(^)ndash eQmfgL u]sf]df vrdf f] d]lzg lhGL bflvnf u]sf] gkfOPsf] fy

pQm d]lzg xfnDd k|of]udf NofPsf] d]t b]lvPg

9 bflvnf tyf ljt0fmdash dlxnf nlIft sfoqmd cGtut Ts]L vf6 6]an Olk=cfO=alQ jRrfsf] a]8

srL cflb vlb uL afof] d]l8sn f]ng ljf6gunfO =)^ndash f]h O06g]zgn

ljf6gunfO =)ndash d]t hDdf =)$))ampndash ldlt )amp df eQmfgL vr n]v]sf]df

pQm dfnfdfg lhGL bflvnf ePsf] gb]lvPsf] fy vlb ePsf Totf fdu|L ljt0f u]sf] ekfO

d]t k]z gePsf]n] pNn]lvt k|df0f sfuhft k]z xgkb5

10 lhGL |]tf mdash gukflnsfaf6 vlb ePsf ljleGg dfnfdfg tyf d]lzgL cfhfxsf] cBfjlws

lylt b]lvg] uL lhGL vftf k|of]udf NofPsf] kfOPg lhGL fdfg cfDbfgL tyf vr sDKo6df

dfq k|lji6 uL Tosf] nh zL6df fv]sf] kfOof] ty lgodfgf lhGL clen]v vftfx fvL

k|dfl0ft d]t uL lhGL |]tf v8f uL fVg kb5

11 aFs bflvnf mdash lgdf0f JojfoL s f]n ef8f wf6L bflvnf vr n]v]sf]df DalGwt vftfxdf

hDdf ePsf] k|df0f k]z gePsf]n] pQm k|df0f k]z xgkb5

12 cgkflts s66LM gukflnsfsf] j8f g+=^ cGtut ntofxL 8s lgdf0f sfosf] nfut cgdfg

=amp ndash dWo] hggtdbfg jfkt ) k|ltztn] xg] =ampamp s6fO =$)amp ndash

gukflnsfn] Joxf]g] uL pkef]Qmf ldlt+u +dmftf ePsf] b]lvG5 pQm sfosf] k|fljlws dNof+sg

=amp(^ ndash ePsf] cfwfdf gtdbfg jfkt ) k|ltztn] xg] =ampndash s6fO =$$() ndash

dfq eQmfgL ug kg]df =amp)(ndash eQmfgL u]sf] b]lvPsf]n] a9L eQmfgL ePsf] =)$(ndash cn

xgkb5

13 sfo clen]v mdash fhdfu b]lv zDegfy afaf dlGbDdsf] af6f] sfnf]kq] ug] sfosf] clGtd lan

jfkt =amp clGtd lanDd )^$$ vr n]v]sf]df gfkL lstfa fv]sf] gkfOPsf]

fy sfofnosf] f]n k|of]u u] jfkt k|lt 306f = xhf ef8f ltg kg] pNn]v ePsf]df pQm

sfodf f]n k|of]usf] clen]v fv]sf] b]lvPg ef8f jfkt =)))ndash s6[f u]sf] 5 nuas k]z

gePaf6 pQm vr olsg ug lsPg

14 kflsEuml yn Uof]h lgdf0f sfosf] nflu =^ndash sf] nfut cgdfg jLs[t ePsf]df pQm

sfo fjhlgs vlb lgodfjnL cgf lnaGbL befpkq4ff guL gukflnsf cfkm+n] sfo uL

=)amp)ndash vr n]v]sf] b]lvof] oL k|ltkwf tyf ldtJolotf a]u sfo ug] k|j[lQdf lgoGq0f

xgkb5

15 k]ZsLmdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] Jojyf 5

o gukflnsfaf6 ut ljut jifdf ljleGg ) kbflwsfL sdrfL tyf +3 +yfsf] gfddf

=5091799- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot o jif kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =2323500ndash km5of6 ug afFsL k]ZsL x]sf] b]lvPsf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsfn] lqmotf

b]vfpgkb5

16 clu|d s mdash ljleGg dfnfdfg vlb jfkt cf]d zflGt b]j 6laquo]8nfO =^)ampndash eQmfgL u]sf]df

cfos P]g ) cgf = k|ltztn] xg] clu|d s =$ndash s6[L u]sf] gkfOPsf]n] pQm sd

cn xgkb5

^= cfos P]g ) sf] bkmf ( adf]lhd 7]Ssf jf sfsf] eQmfgLdf clu|d s s6[L uL eQmfgL

ug kg]df ho lzj OF6f pBf]u f]zg xf8j]onfO eQmfgL ubf clu|d s s6[L gePsf] =(ndash

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 18

se8 xn lgdf0f sfosf] nflu ljleGg fdu|L cfkltsf nflu kmdxnfO eQmfgL ubf clu|d s

s6[L gePsf] =)ndash cn xgkb5

17 f]wegf mdash Demftf cgf o cfof]hgfdf ePsf] sn vrdWo] gukflnsf cgbfgaf6 k|ltzt

pkef]Qmf ldltaf6 k|ltzt gu If]q kjfwf sfoqmdaf6 ) k|ltzt vr n]Vg kg] b]lvG5

sn vr =$)ndash dWo] gukflnsf cgbfgaf6 k|ltztn] xg] =$$^ndash vr n]Vg

kg]df =))()ndash dfq vr n]vL afFsL =$$ndash gu If]q kjfwf sfoqmddf yk uL vr

n]v]sf] b]lvPsf]n] a9L vr n]v]sf] sd gukflnsf cgbfgaf6 f]wegf xgkb5

18 fjhlgs n]vfklIf0f mdash o gukflnsfaf6 =$))))ndash pkef]Qmf ldltaf6 =amp))))ndash

uL hDdf =))))))ndash df 8s lgdf0f sfnf]kq] ug] uL ldlt )amp$ df pkef]Qmf ldlt

sfofno aLr Demftf ePsf] b]lvG5 ldlt )amp$ sf] sfo DkGg k|ltj]bg cgf pQm

8s lgdf0f sfodf =$ndash vr ePsf] b]lvG5 +zf]lwg nfut cgdfg cgf sfd DkGg

ePsf] pQm of]hgfsf] pkef]Qmf e]nfaf6 lgdf0f sfo kf ePsf] lg0fo ufO cgdf]bg ePsf] b]lvPg

19 zDegfy 6laquoflkms xl6of M gukflnsfsf] ah]6af6 =$))))ndash pkef]Qmf ldltsf] of]ubfg

=amp))))ndash uL hDdf =))))))ndash sf] of]hgf DkGg ug] uL Demftf ePsf]df pkef]Qmf

ldltaf6 =^)))))ndash dfq hDdf ePsf] b]lvof] pkef]Qmf ldltsf] of]ubfgdf gku sd

=))))ndash cn uL cfDbfgL afFw]sf] k|df0f k]z xgkb5

20 clu|d s mdash cfos P]g ) sf] bkmf ( adf]lhd 7]Ssf jf sfsf] eQmfgLdf clu|d s s6[L

uL eQmfgL ug kg] Jojyf 5 ]lnEuml P+un ]l6Euml d]tsf] lgdf0f sfo u] jfkt dfF nIdL ddt

s]Gb| fxgk KtLnfO =^))))ndash eQmfgL lbPsf]df jLhs k]z gePsf]df eQmfgL lb+bf

cfos P]g clu|d s s6[L u]sf] gb]lvPsf]n] clu|d s jfktsf] =$))ndash tyf Knfoaf6

=$(ampampndash d]t =$$ampampndash cn xgkb5

21 OGwg vr mdash OGwg jfkt vr eQmfgL ubf jfL fwg k|of]u b]lvg] nuas fvL ldtJooL tjn]

OGwg vr n]Vg kg] Jojyf 5 t sfofnon] Totf] clen]v a]u ldltdf =amp$)ndash OGwg

vr n]v]sf] b]lvof] oL vr n]Vg] klkf6Ldf wf xgkb5

22 tflnd +rfngM Lkdns tflnd afngtd jfnljjfx afn lx+f ljf]wL hgr]tgf sfoqmd

+rfngsf] nflu cWoIf afjfnfn ofbjnfO )amp$ df =)))))ndash eQmfgL ubf cfos P]g

) sf] bkmf adf]lhd k|lzIfs eQfdf s6[L ePsf] clu|d s =()ndash bflvnf ePsf]

gb]lvPsf]n] pQm sd fhj vftfdf bflvnf xgkb5

23 DemftfM kmf]x Jojyfkg cGtut yfg lgdf0f sfosf] nflu ]e b g]kfn KtLnfO uPsf] k]ZsL

=))))ndash km5of]6 u]sf]df pQm sfosf] Demftf k]z gePsf] fy pQm vrdf clu|d s s6[L

d]t ePsf] gkfOPsf]n] clu|d s jfktsf] =))ndash cn xgkb5

24 cgkflts s66L M fhdfu b]lv dbg lg=df=lj Ddsf] 8s lgdf0fsf] nflu =))ndash vr

ePsf] k|fljlws dNof+sgaf6 b]lvG5 pkef]Qmf ldltFu ePsf] Demftf cgf h]=L=aL 306fsf]

=^)))ndash f]n 306fsf] =))ndash d]t =^))ndash s6[f uL pkef]Qmf ldlt ugkg]df

=()))ndash dfq s6[f u]sf] kfOPsf]n] gku =$))ndash pkef]Qmf ldltaf6 cn xgkb5

25 f]em vlb mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut jg]sf] lgod

jdf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f 6s|f kfL vlb ug gxg] pNn]v 5 sfofnon]

gukflnsfsf] j8f g+=^ df cf=l=l= 8s lgdf0f sfo ljleGg lgdf0f JojfoLaf6 vnf

befpkqsf] dfWodaf6 ufO =ndash vr n]v]sf] kfOof] oL ljgf k|ltkwf lgdf0f sfo

ufpg] sfodf lgoGq0f xgkb5

26 d]lzg ef8f clen]v mdash gukflnsfsf] Aofs xf] nf]8 f]n d]lzg k|of]u uL ljleGg lgdf0f sfosf]

eQmfgL ubf sd s6[f u]sf] b]lvG5 gukflnsfsf] lg0fofgf gukflnsfaf6 +rfng ePsf]

of]hgfdf k|lt306f =)))ndash gukflnsf of]hgf afx]sdf k|lt306f =))ndash ef8f lng] pNn]v

5 o lg0fo kj s] slt ef8f cn ug] eGg] lg0fo ePsf] b]lvPg sfofnosf] 7nf d]lzg

ef8fdf lb+bf f] d]lzg alxudg cfudg k|of]u ePsf] clen]v tyf nu zL6 fVgkg]df fv]sf]

kfOPg hn] ubf pQm s6[L sd oyfy 5 egL olsg ug lsg] cfwf ePg

27 d]lzgsf] u0ftmdash Ps efOa|]6L sDKofS6 cfklt jfkt kmf] sG6laquoSg P08 Pzf]lP6 k|f=ln=

nlntknfO ldlt )amp^$ =))))ndash eQmfgL u]sf] 5 pQm vlb sfo af]nkqsf] dfWodaf6

u]sf] elgPsf]df 7]Ssf jLs[lt kmfOn k]z gePsf] fy pQm d]lzg lgwflt k]llkms]zg cgf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 19

eP gePsf] k|fljlws hfFr k|df0f d]t k]z ePsf] 5g ldlt )amp( df ePsf] Demftf cgf

) lbg leq sfo DkGg xg kg]df pQm d]lzg )amp(( df dfq sfofnosf] jfldTjdf cfPsf]

b]lvG5 Dofb yk ePsf] k|df0f klg k]z gePsf]n] pNn]lvt k|df0f sfuhft k]z xgkb5

28 aLdf k|df0f mdash gukflnsf j8f g+= ^ df cf=l=l= 8s lgdf0f sfosf] clGtd lan jfkt lgdf0f

JojfoL gtL ltklt lgdf0f ]jfnfO =amp^ndash eQmfgL ubf aLdf jfkt =(^ndash eQmfgL

u]sf]df aLdf u]sf] k|df0f k]z gePs]fn] pQm k|df0f k]z xgkg] cGoyf aLdf jfkt eQmfgL u]sf]

=(^ndash cn xgkb5

29 clu|d s mdash cfos P]g ) sf] bkmf ( adf]lhd 7]Ssf jf sfsf] eQmfgLdf clu|d s s6[L

uL eQmfgL ug kg] Jojyf 5 ljleGg amp KnfonfO eQmfgL ubf clu|d s s66f gePsf]

=$^^ndash sd cn xgkb5

30 efr k]z gePsf]M ldlt )amp$( df clu|d s bflvnf egL =$(amp^$ndash vr n]v]sf]df pQm s

bflvnf efr +nUg gePsf]n] bflvnf efr k]z xgkb5

31 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod lgod df gukflnsfn]

sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUguL

vr ug kg] Jojyf 5 sfofnon] 6laquoflkms rf]sb]lv klZrdafL 6f]nDd u|fe]n 8s lgdf0f sfosf]

nflu=^(ndash 6laquoflkmsrf]s b]lv s7fgf ahf klZrdk6[L nfOgdf dVo fhdfu b]lv blIf0ftkm

hfg] 8ssf] tf]GgtL gfnf lgdf0f sfosf] nflu=$(ndash j8f g+= sf] 8s lgdf0f sfosf]

nflu=$()$^ndash d]t )(^ndash eQmfgL u]sf]df lgdf0f sfosf] lan ekfO k]z xg

gcfPsf]n] vr ki6ofOF ug] lan ekfO k]z xgkb5

= gukflnsf j8f g+= amp sf] j8f sfofno ejg lgdf0f sfosf] nflu lgdf0f JojfoL gtL nId0f

lgdf0f ]jfnfO =$)^^ndash eQmfgL u]sf]df lgdf0f sfosf] lan ekfO k]z xg gcfPsf]n] vr

ki6ofOF ug] lan ekfO k]z xgkb5

32 sM gukflnsf df cwf] 8s lgdf0f vrdf pkef]Qmf ldltaf6 =)))ndash f]n ef8f s6fO

eQmfgL ug] lkmflz ePsf]df s6[f u]sf] gb]lvPsf]n] pQm sd cn xgkb5

33 a9L eQmfgL M gukflnsf j8f g+= kf]vlofdf j8f sfofno ejg lgdf0fsf] k|yd r0fsf] dNof+lst

sd =)( df nfut cgdfgsf] k|ltztn] =$$)$ dfq slG6Gh]GL s6fO vr n]Vg

ldNg]df =^$ vr n]v]sf]n] a9L vr n]v]sf] =ndash cn xgk5

34 nfut cgdfg M gukflnsf j8f g+= kf]vlofdf j8f sfofno ejg lgdf0fsf] k|yd r0fsf]

dNof+lst sd =ampamp(ndash df k|ltzt gtdbfg =$)(()ndash s6fO =amp(ndash pkef]Qmf

ldltnfO eQmfgL lbPsf] 5 f] sfosf] nfut cgdfg k]z gePsf]n] pQm 8sd]06 k]z xgkb5

35 sfo DkGg k|ltj]bgM cf=l=l= 8s lgdf0fsf] nflu ldlt )amp$ df lgdf0f JojfoL gtL

cGgk0f sG6laquoSg dn]7nfO =$()$ndash eQmfgL u]sf]df lgdf0f sfosf] sfo DkGg k|ltj]bg

k]z xg gcfPsf]n] pQm k|ltj]bg k]z xgkb5

36 k|ult k|ltj]bg mdash jflifs sfoqmd cgf eP u]sf] sfosf] jflifs k|ult k|ltj]bg tof ePsf]

kfOPg haf6 vr tyf sfo k|ult DaGwdf cfZjt xg] lylt gxg] xFbf jflifs k|ult k|ltj]bg

tof ugkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugk]g] = nfv ampamp xhf lgoldt ugkg] = sf]8 ( nfv xhf k]ZsL afFsL =

nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 20

Eumlf gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =amp nfv ) xhf of] jifsf] cfo =) sf]8 ) nfv

$^ xhf d]t hDdf =) sf]8 amp nfv (^ xhf cfDbfgL ePsf]df =) sf]8 amp nfv xhf vr

eO =) nfv xhf dfHbft x]sf] b]lvG5 f] sff]afsf] n]vfkLIf0faf6 b]lvPsf pNn]Vo Joxf]f

lgDgfgf 5g

1 n]vfkLIf0f mdash fljs xlk uf=lj==sf] )amp)amp b]lv n]vfkLIf0f gePsf] uf=lj= lrjaf6

hfgsfL k|fKt ePsf] 5 )ampamp$ sf] cf=n]=k= k|ltj]bg aFs 6]6d]06nfO cfwf lnO ut jifsf]

dfHbft osLg uL cf=j=)ampamp$ sf] n]vfkLIf0f DkGg ulPsf]5 fljs szfxf uf=lj==sf]

)ampamp sf] n]vfkLIf0f )ampamp$ sf] cfGtls n]vfkLIf0f k|ltj]bg k]z xg gcfPsf]n] aFs

6]6d]06sf] cfwfdf )ampamp$ sf] z dfHbft =ampampndash olsg uL rfn jifsf] sff]afsf]

n]vfkLIf0f ulPsf] 5 ut jifsf] n]=k= k|ltj]bg k]z gePsf] sf0f ut ljut jifsf] k]ZsL olsg

xg s]sf] 5g

11 fljs lkk|f klZrd uf=lj==sf] afn dqL yfgLo zfg sfoqmd ~rfng jfkt ljleGg

sdrfLnfO =$^))))ndash eQmfgL vr n]v]sf]df f] vrsf Ssn gt]tf lh=lj==df k7fOPsf]

pNn]v uL ]tf k]z gePsf] xFbf f] vrsf] n]vfkLIf0f ePsf] 5g

2 gub dfHbftM fljs k6]jf uf=lj==sf k|f== dfsfGt rfwLFu cfGtls gtf]t tkmsf] =$ndash

gub lhDdf x]sf] b]lvPsf]n] pQm sd cljnDa cn uL gukflnsfsf] vftfdf bflvnf xgkb5

21 gfnf xhf lbg sfoqmd +rfngsf] nflu lh=lj==af6 uf=lj== xnfO pknJw ufpg] uL k|fKt

ePsf] sd dWo] =$$)))ndash gukflnsf cfkmFn] vr u]sf] 5

3 aFs dfHbftM +3Lo ++rgf sfoqmddf lgsff ePsf] =)))))))ndash dWo] =$^(^^ndash vr

ePsf] =ampndash sf]=n]=lg=sf= lkmtf ePsf] d]t =$amp((ndash 36fpFbf afFsL xg]

=))^ndash sf] a+s dfHbft k|df0f k]z gePsf]n] pQm k|df0f k]z xgkb5

4 fhj ]|tf mdash gukflnsfaf6 k]z ePsf] fhZjsf] cflys ljj0f cgf =(amp)ndash fhZj

cfDbfgL ePsf] b]vfPsf] 5 pQm fhZjsf] zLifsut cfDbfgL vNg] uL |]tf v8f u]sf] b]lvPg

5 clu|d s mdash cfos P]g ) sf] bkmf ( adf]lhd 7]Ssf jf sfsf] eQmfgLdf clu|d s s6[L

uL eQmfgL ug kg] Jojyf 5 f]kmf]6 vlb jfkt ldlt )amp$ df sflnsf sDKo6 P08

KnfonfO =amp)^ndash ljleGg sfofno fdfg jfkt ˆ6 h]dnfO =ampampndash eQmfgL u]sf]df

f] eQmfgLdf = k|ltztn] xg] =)ndash clu|d s s6[L u]sf] gb]lvPsf]n] clu|d s jfktsf]

pQm sd cn xgkb5

6 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf 5

ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6

ufpg Sg] pNn]v 5 gukflnsfn] f] cfb]zsf] Jojyf cgf cfGtls n]vfkLIf0f lh===

KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf fljssf a uf=lj==xsf]

cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0f ePsf]df f]af6 cf+NofOPsf a]h

d]t uf=lj==xn] km5of6 u]sf 5gg ctM cfGtls n]vfkLIf0faf6 cf+NofOPsf Joxf]fx km5of6

xgkb5

7 DklQ xtfGt0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd gukflnsfsf]

gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufp+ ljsf ldltn]

pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsf DkQL olsg

uL jfldTjdf lngkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 21

8 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofIacuteg ubf vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf]

fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f

tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf]

vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn]

eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf]

htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9

agfpg kb5

9 k]ZsL mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o gukflnsfaf6ut ljut jifdf ljleGg $amp kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =3948389ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot o jif

$ kbflwsfL sdrfL tyf +3 +yfsf] gfddf =3646350ndashkm5of6 ug afFsL k]ZsL x]sf]

b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

gukflnsfn] lqmotf b]vfpgkb5

10 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df gukflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr

k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUg uL vr ug kg]df fljs lkk|f klZrd dwk66L

bfntk uf=lj== af6 ljleGg ldltdf =^(ndash vr ki6ofOF xg] lan ekfO a]u vr tyf

a9L eQmfgL d]t u]sf] kfOPsf]n] pQm sd DalGwtaf6 cn xgkb5

)= fljssf xlbof lkk|f klZrd xlk k6]jf szfxf dnxgdf l6slnof uf=lj== sf j8f d]taf6

8s ddt tyf lgdf0f ljBtLo fdfg vlb cfifwL vlb s=+= sf]if bflvnf nufotsf amp

sfo pNn]v uL =$$)amp^ndash vr n]v]sf]df sltkosf] lan ekfO nuas tyf sltkosf] sfo

DkGg k|ltj]bg k]z gePsf]n] vr ki6ofOF xg] cfwf k|df0f k]z xgkb5

11 cwf] sfo ndashEumlf gukflnsf j8f g+= ( sf] gofF sNe6b]lv 6laquofGkmdDd 8s u|fe]nsf] ldlt

)amp$ df pkef]Qmf ldltnfO sn =^amp pkef]Qmfsf] ) k|ltzt cgbfg jfkt

=$ampampndash k|ltzt sG6LGh]GL =amp))ndash s6fO =))))ndash df sfo ug] Demftf ePsf]df

=amp))ndash eQmfgL lbPsf] b]lvof] oL Demftf cgf sfo guL aLrdf sfd 5f8g]

pkef]Qmf dltnfO sfnf] rLdf fVgkb5

12 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]ln kN6 as bflvnf ugkg] Jojyf 5 o gukflnsfdf dflxt ePsf

uf=lj==xn] cfGtls gtf]tsf] sd gub cfDbfgL uL gub af6 vr u]sf] kfOof] gubaf6

sff]af ug] sfodf lgoGq0f xgkb5

13 clu|d s mdash cfos P]g ) sf] bkmf ( adf]lhd ]jf zNs ef8f n]vfkLIf0f

klgtlds htf eQmfgLdf clu|d s s6[L uL eQmfgL xg kg]df fljssf xlbof lkk|f klZrd

dwk66L szfxf xlk dnxgjf bfntk l6slnof uf=lj== n] ljleGg $ JolQm tyf +yfnfO

3 ef8f k|lzIfs eQf n]vfkLIf0f kflgtlds kfdz zNs dfnfdfg cfklt nufotsf sd

eQmfgL ubf =amp)ampndash clu|d s s6[L u]sf] gkfOPsfn] DalGwtaf6 cn xg kb5

a]h lylt

of] jif o gukflnsfsf] n]vfkLIf0faf6 = sf]8 amp nfv ^^ xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugk]g] = nfv $( xhf lgoldt ugkg] ( nfv amp xhf k]ZsL afFsL

=^ nfv $^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 22

xgdfggu sordf|sflngL gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =amp nfv ( xhf of] jifsf] cfo =^ sf]8 nfv

xhf d]t hDdf =^ sf]8 ( nfv ^ xhf cfDbfgL ePsf]df =$sf]8 amp nfv ^amp xhf vr

eO = sf]8 ^ nfv $( xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhDd]jfL mdash fljssf ufpF ljsf ldltdf )amp kmfug amp df dfHbft x]sf] sd lhDd]jfL

fgkg]df pQm ldltdf dfHbft x]sf] sd efbx ufpF ljsf ldltn] =ampampndash ktfxf ufpF

ljsf ldltn] =$^)^^ndash fDkf dNxlgofF ufpF ljsf ldltn] =) dwjfk ufpF

ljsf ldltn] =)^amp^ndash d]t =^()$ndash lhDd]jfL f]sf] gkfOPsf]n] lgodfgf

lhDd]jfL fL cfDbfgL afFWgkb5

2 n]vfkLIf0f mdash o cflys jifsf] n]vfklIf0f xFbf gfnf] xhf lbg sfoqmd ldf ljsf

sfoqmdsf] n]vfklIf0f xg s]sf] 5g

3 wf6LM ut jifsf] lhDd]jfL =((ampndash cfDbfgL =$))ndash d]taf6 )ampndash vr

vr eO afFsL amp((ampndash b]vfPsf]df f] sff]afsf] ]|tf n]vfkLIf0fsf] nflu k]z ePsf] 5g

4 cflys ljj0f M tTsfnLg uf=lj==x xfnsf j8fxsf] fdflhs Iff eTtf ljt0fsf] Ssn

gt]tf lhNnf dGjo ldltdf k7fOPsf]n] f] sf] n]vf klIf0f ulPsf] 5g

41 xgdfggu of]lugLdfO gukflnsfaf6 tof uL k]z ePsf] )$^(ampndash sf] vr sd sf]if

tyf n]vf lgoGqs sfofnoaf6 k|dfl0ft e gcfPsf]n] vr olsg ug lsPg

5 n]vfkLIf0f k|ltj]bgmdash )amp)amp sf] n]vfkLIf0fsf] k|ltj]bgdf pNn]lvt of]hgfut k]ZsL a]h

nutsf] clen]v lhGL nut Pj+ f] sf slkmot Joxf]fx cBfjlws uL km5of6 Pj+ lgoldt

ug] k4ltsf] ljsf u]sf] b]lvPg fy lhNnf dGjo ldltsf] sfofno KtLsf] cf=j=

)amp)amp$ sf] cfGtls n]vfkLIf0fdf cf+NofOPsf slkmot PJf+ a]hxsf] nut fv]sf] 5g eg]

fljs ufpF ljsf ldlt xfnsf j8fxn] cfGtls n]vfkLIf0f d]t ufPsf 5gg

6 kms dfHbft mdash rfn vrtkm j6f ah]6 pk zLifsdf gt]tf cgf =^ampndash afFsL b]vfPsf]df

a+s 6]6d]G6 cgf =^()ndash b]vfPsf]n] kms sd =amp$amp$$ndash tyf kFhLuttkm gt]tf

cgf $$amp$ndash b]lvPsf]df aFs 6]6d]G6 cgf =$()ndash b]lvPsf]n] kms

=)(ampampndash d]t hDdf kms sd =^^(^)ndash sf DaGwdf aFs lxfa ldnfg ufPsf]

k|df0f k]z xgkb5

7 n]vfk|0ffnL mdash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ adf]lhd gukflnsfsf]

]|tf bf]xf]f] n]vf k|0ffnL cgf fVgkg]df f] cgf fv]sf] kfOPg

8 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf + vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf]

fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f

tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf]

vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn]

eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf]

htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9

agfpg kb5

9 fhZj cnL Pj+ bflvnf mdash uL yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] klR5]b ^

n] klg yfgLo lgsfosf] klifbsf] lg0fo cgf laleGg gtf]taf6 cfGtls cfo cfhg ug Sg]

Jojyf u]sf]df flassf yfgLo lgsfo tyf xfnsf yfgLo txxaf6 n]]vfkLIf0fsf] qmddf

fhj cfDbfgLsf] lg0fo b]lv cnL tyf bflvnf Ddsf clen]v Jojlyt uL ]|tf k]z u]sf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 23

5g oaf6 yfgLo txsf] aftlas fhj cnL bflvnf olsg xg s]g jtdfg yfgLo

txaf6 d]t odf laz]if Wofg lbO cfGtls cfosf] plrt klrfng xg kb5 ljleGg ldltdf

ljleGg lzifsaf6 slt sd sg efraf6 eStfgL eof] f]sf] olsg c+s vnfO fhZjsf] t]lh

jgfO k|dfl0ft uL clen]vLs0f u]sf] kfOPg

10 gtf]t gSf+sg mdash yfgLo jfoQ zfg P]g ) tyf lgodfjnL )^ adf]lhd k|To]s ufp+

kflnsf gukfnLsfn] cfkmgf] If]qleqsf] zlIfs efuf]lns cjyf k|fs[lts |f]t cGtut vfgL

h+un tyf cGo |f]t kjfwf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf |f]t gSf+sg

jf gukflnsfsf] k|f]kmfOn tof ugkg]df f] tof u]sf] kfOPg

11 aaemfy ndash +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt )amp sf] cflys sff]af

tyf vftf +rfng DaGwdf yk ki6 kflPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf

gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL

tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL

km5of6 tyf a]h DkLIf0f sfo ugkg]df o gukflnsfdf dflxt ePsf fljssf ufFp

ljsf ldltsf] a]h nut tyf DkLIf0fsf] clen]v gukflnsfn] olsg uL cBfjlws gu]sf]n]

gukflnsfn] pQm Jojyfsf] sfofGjog ug kb5 fy n]vfkLIf0fsf] s|ddf ut )amp)amp sf]

clGtd n]vfkLIf0f k|ltj]bgdf pNn]lvt lhGL dfHbft ljj0f k]ZsL of]hgfut ljj0f k|fKt

ePsf] b]lvP klg gukflnsfdf clen]vLs0f u]sf] 5g

12 DklQ xtfGt0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

ampamp cgf ufFpkflnsf jf gukflnsf sfod x+bf f] leq dflxt ePsf flassf ufFp lasf

ldlt jf gu kflnsf jf Tosf] sg j8fsf] rn crn DklQbfloTj tyf clen]v ToL sfod

ePsf ufFpkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f

DklQsf] clen]v tyf lhGL nut vftf )amp$ cf dfGt leq yfgLo txn] tof uL

k|lta]bg tof ugkg] Jojyf u]sf]df ufFp kflnsfn] DklQsf] clen]v tyf lhGL nut tof

gu]sf] k|To]s flas uf=la==sf lra klatg xg] lalQs vr eP ghfg] lhGL vftf -

d=n]=k=kmf=g+=ndash$amp_ d]t gofF v8f ug] u]sf] hdf sDk6 Nofk6k lk|06 df]afOn kmf]g ]6

cGo kmlgr htf dNojfg dfgx lhDd]jfL f]sf] 5g oL lhGL dfnfdfgsf] cfDbfgL

ghgfpFbf lhGL dfnfdfgx xfpg lxgfldgf xg Sg] xFbf vlb ulPsf dfnfdfgxsf] k|s[lt

cgf DalGwt lhGL vftfdf cfDbfgL hgfO lhGL vftf cBfalws ugkb5 ufpFkflnsfaf6

fljs uf=lj==df x]sf lhGL fdfg olsg uL ufpFkflnsfsf] clen]vdf dflxt ugkb5

13 yfgLo ++lrt sf]if mdash yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjlGw cfb]z )amp$ sf] bkmf

^ df ufpFkflnsf jf gukflnsfsf] yfgLo l~rt sf]if+u cfjWb xg] uL j8fdf Ps vr vftf

xg] tyf rfn cflys jifsf] cGTodf j8fsf] vr vftfdf x]sf] a afFsL sd DjlGwt yfgLo

txsf] l~rt sf]ifdf hDdf ugkg] Jojyf x] tfklg fljssf ufpF ljsf ldlt j8fxn]

cflys jifsf] cGTodf afFsL x]sf] sd l~rt sf]ifdf bflvnf u]sf] gb]lvPsf]n] cfb]zsf] kfngf

uL pQm sd +lrt sf]ifdf bflvnf ulg kb5

14 a]h clen]v km5of6 ndash +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt 20731225 sf]

cflys sff]af tyf vftf +rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd

ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf]

gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL

lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5 gukflnsfn] a]h clen]v k]ZsL

af+sLsf] ljj0f tyf f] sf] km5of6sf] cBfjlws clen]v fv]sf] kfOPg

15 a9L vr ndash ut jifsf] lhDd]jfL d]t sn cfDbfgL =$ampampampndash ePsf]df o jif sn vr

=(ampampndash u]sf]n] a9L vr u]sf] =$())ndash j8fxaf6 k|fKt sdaf6 vr u]sf] b]vfPsf]

5 j8fsf] ah]6 vr ubf klifbsf] lg0fo +nUg gePsf]n] pQm a9L vr lgodDdt b]lvPg

151 ljleGg ldltdf =741280ndash kmlgr tyf d]lzgL cfhfx lhGL bflvnf ePsf] gb]lvPsf]

fjhlgs vlb lgodfjnL 2064 sf] lgod ( adf]lhd yfoL n]vf dNo clej[l4 s btf ePsf

kmdxFu dfq vlb ug kg]df btf gePsf kmdxaf6 Totf dfn fdfg vlb u]sf] lgodDdt

b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 24

16 k|ltj]bg ndash fdflhs klrfnsxn] gfuls j8f d~r u7g ug k|lt AolQm =16000ndash sf bn]

$ hgfnfO =64000ndash eQmfgL lbPsf]df Ps hgfaf6 dfq k|lta]bg k|fKt ePsf] cGosf] k|fKt

gePsf]n] =48000ndash sf] k|lta]bg k]z xg kb5

17 a9L vr ndash af6 afndqL 3f]if0fsf] nflu 100000ndash ljlgof]hg ePsf]df ldlt 2074328 df

=150000ndash vr n]v]sf] kfOof] nlIft ljBfyLnfO sg sg 7fpfdf nluPsf] f] pNn]v gePsf]

k|lta]bg d]t DnUg 5g k|ltj]bg a]u tyf ljlgof]hg eGbf =50000ndash a9L vr n]v]sf]

lgoldt b]lvPg

18 vrsf k|df0f mdash sfoqmd l=l8= lgdf0f vr jfkt ldlt 2074328 df 200000ndash vr n]v]sf]df

f] sd sn] aemsf] xf] gvn]sf] sfoqmd ]l8of] l6=le=af6 k|f0f ug] elgPsf]df f] d]t

ePsf] gb]lvPsf]n] f] sf] k|df0f k]z xg kb5

19 ljleGg efraf6 ldlt 2074121 122 df =221088ndash dNosf] 6]zgL fdu|L vlb uL

vr n]v]sf]df pQm fdu|L lhGL bflvnfsf] k|df0f k]z xg kb5

20 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf] |]tf +nUg uL vr ug kg] Jojyf 5 gukflnsf] ljleGg efraf6 OGwg

jfkt ^ ndash vr n]v]sf]df f] sf] lan ekfO tyf nuas +nUg gx]sf]n] k]z xgkb5

21 f]em vlb mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf] lgod

adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f 6s|f kfL vlb ug gxg] tyf lgodfjnLsf] lgod

$ df = nfveGbf a9Lsf] dfnfdfg lnaGbL befpkqsf] dfWodaf6 vlb ugkg] pNn]v 5

sfofnon] ljleGg d]lzgL fdfg tyf sfofno fdfg ljleGg ldltdf ^ j6f uf]Zjff efraf6

k6s k6s uL =$$^amp(ndash sf] vlb uL vr n]v]sf] kfOof] oL ljgf k|ltkwf lgdf0f sfo

ufpg] sfodf lgoGq0f xgkb5

22 Demftf a]u vr ndash sfofnon] fd hfgsL dlGb pkef]Qmf ldlt j8f g+= ^ sf] cwf] ejg

lgdf0f pkef]Qmf ldltnfO =445501ndash eQmfgL ePsf]df pkef]Qmf ldltFu ePsf] Demftf k]z

gePsf]n] k]z xg kb5

23 vlbM fjhlgs vlb lgodfjnL )^$ sf] lgod ( adf]lhd yfoL n]vf dNo clej[l4 s

btf k|df0f kq ePsf kmdx +u dfq vlb ug kg] k|fjwfg x]sf]df f] cgf btf gb]lvPsf

ljleGg kmdaf6 =$) sf] d]lzgL fdfg tyf Nofk6k vlb u]sf] lgodDdt b]lvPg

24 lan ekfO ndash lan ekfO +nUg guL ldlt 2073811 df vr n]v]sf] =45087ndash cn xgkb5

241 gukflnsfsf j8f g+= 1 b]lv 10 Ddsf v]nsb fdu|L ljt0f u]sf] pNn]v uL ldlt 2074225

df =100000ndash vr n]v]sf]df fdu|L ljt0f u]sf] ljj0f tyf ekfO +nUg gePsf]n] pQm

k|df0fx k]z xgkb5

25 clu|d s ndash lxf OF6f pBf]u g xf8 j]onfO eQmfgL lbFbf cfos P]g ) sf] bkmf (

adf]lhd clu|d s s66L gePsf] =^) cn xgkb5

26 fjhlgs gjfO ndash ljleGg 8s lgdf0f Ps zfrfno lgdf0f Ps rftff lgdf0f pkef]Qmf

ldltnfO =964251ndash eQmfgL u]sf]df sfo DkGGf kZrft yfgLo lgsfo cflys k|zfg

lgodfjnL )^$ cgf fjhlgs gjfO u]sf] gkfOsf]n] fjhlgs gjfO ulPsf] k|df0f k]z

xgkb5

27 sfo Dkfbg hdfgt ndash xgdfg dlGb b]lv klZrd uf]lof 6f]nDd cf=l=l= 8s kSsL gfnL

lgdf0f ug af]nkq cfJxfg eO 2074112 df cfztf]if lgdf0f sDkgLFu Demftf eO clGtd lan

Dd =5686458ndash eStfgL ePsf] 5 fjhlgs vlb lgodjnL )^$ sf] lgod 110(4)

cgf sfo Dkfbg hdfgtsf] dfGo cjlw ql6 Rofpg] do kl5sf] ldlt eGbf Ps dlxgf

a9Lsf] xg kg] pNn]v 5 sfoDkGg ugkg] Dofb 2074divide225 x]sf] cfwfdf lgdf0f JojfoLn]

)amp Ddsf] sfoDkfbg hdfgt k]z ugkg]df 2075110 Ddsf] cyft = dlxgf 36L

cjlwsf] k]z u]sf] b]lvof] lgdf0f JojfoLsf] clGtd sfo DkGg ug kg] ldlt 2074225

ePsf]df lghn] Dofb yksf] nflu Dofb dfKt xgeGbf Ps xKtf cufl8 lga]]bg lbgkg]df lbg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 25

cufl8 dfq Dofb yksf] lgj]bg lbPsf] b]lvof] f]xL cfwfdf sfofnon] vlb Demftfsf] Dofb yk

u]sf]df sfo Dkfbg hdfgtsf] Dofb yk u]sf] d]t b]lvPg

28 6qmf kfL lgdf0f mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf]

lgod adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f 6s|f kfL vlb ug gxg] tyf lgodfjnLsf]

lgod $ df = nfveGbf a9Lsf] dfnfdfg lnaGbL befpkqsf] dfWodaf6 vlb ugkg] pNn]v

5 sfofnon] Uof]h u]6 lgdf0f sfonfO nfvDdsf] j6f Kofs]h agfO pQm ljleGg

lgdf0f JojfoL dfkmt vnf befpkqsf] dfWodaf6 ufO =(ampndash vr n]v]sf] kfOof]

oL ljgf k|ltkwf lgdf0f sfo ufpg] sfodf lgoGq0f xgkb5

29 a9L vr ndash dxnL gbL afFw ddtsf nflu =218000ndashljlgof]hg ePsf]df ljleGg ldltdf k6s

uL pkef]Qmf ldltnfO 261785ndash eQmfgL u]sf] kfOPsf]n] ljlgof]lht ah]6 eGbf a9L vr

=43750ndashlgod Ddt gePsf] fy pkef]Qmf ldltaf6 sfo DkGGf ePsf] lg0fo fjhlgs

gjfO d]t ePsf] gb]lvPsf]n] pQm k|df0fx d]t k]z xgkb5

30 sfoqmd a]u vr ndash sNe6 lgdf0f df6f] kg] sfosf] nflu ldlt 2074328 df pkef]Qmf

ldltnfO 957796ndash eStfgL u]sf]df pQm lgdf0f sfo jLs[t sfoqmddf dfj]z ePsf]

b]lvPg fy pQm sfonfO 6qmf 6qmf uL ljleGg ldltdf sfd ufO Psdi6 sd pkef]Qmf

ldltnfO eStfgL u]sf] b]lvPsf]n] pQm sfo lgodDdt b]lPg

31 vrsf] oyfytf ndash Eofk nfO6 h8fgsf] nflu gtL gfgL sG6laquoSg sDklgnfO =484254ndash

eQmfgL vr n]v]sf] 5 pQm sfosf] nfut cgdfgdf ddt nfut =5000ndashfv]sf]df gofF

vlbdf pSt nfut cfjZos gkg] b]lvG5 pQm sfo dfndfg cfklt dfq xf] jf h8fg d]t

xf] f] vnfPsf] 5g pQm nfO6 sg sg 7fpFdf h8fg ePsf] f] gvnfPsf] fy h8fg ePsf]

eP fjhlgs gjfO d]t ePsf] b]lvPg

32 lan ekfO ndash rfwL 6f]ndf lk=l=l= sfo u]sf] pNn]v uL =266886ndashvr n]v]sf]df pQm

sfosf] nfut cgdfg ljs[t gePsf] pkef]Qmf ldlt u7g ePsf] gb]lvPsf] sfo DkGg k|ltj]bg

k|dfl0ft gePsf] 8f] xflhL k|dfl0ft gePsf] sfoqmddf pSt sd ljs[t ePsf] gb]lvPsf] yk

sfo ufpg] ljs[lt gb]lvPsf] Demftf d]t ePsf] gb]lvPsf]n] lgdf0f sfosf] oyfytf olsg

xg s]g ctM pNn]lvt k|df0f sfuhft k]z xgkb5

33 a9L vr ndash afn k|f]kmfOn tof ug gfOh g]kfn f]zn le+u Demftf uL ldlt )amp$)

df =^))))ndash eStfgL ePsf]df pSt k|f]kmfOn k]z gePsf] f]sf] nflu jLs[t sfoqmd cgf

=)$^ndash lalgof]hg ePsf]df a9L vr d]t ePsf] ^ampndash lgodDdt b]lvPg

331 gu If]qsf] vr egL ldlt 2074330 df =6072738ndash vr n]v]sf]df sfofnosf] ldlt

2074116 sf] kqfgf hDDff cfof]hgfsf] gukflnsf cgbfg =6072738ndash dWo] j8f g++=(

sf] lk=l=l= 9nfg vr 4876032ndash dWo] gukflnsf cgbfgaf6 2438010ndash vr b]vfOPsf]

5 bf]gtf] gu klifbsf] a7saf6 f] cfof]hgfsf] nflu ljlgof]lht =50 nfvdWo] gukflnsf

cgbfgdf =1750000ndash dfq ah]6 kflt ePsf] b]lvPsf]n] kflt ah]6eGbf a9L vr n]v]sf]

=688010ndash lgodDdt gb]lvPsf]n] DalGwt sfoqmdf g f]wegf ug kb5

34 slG6Gh]GL vr ndash afFsL x]sf] sd slG6Gh]GL vr egL ldlt 2074330 df 1194276ndash vr n]v]sf]df sg klg lgdf0f sfosf] sfoqmddf nfut cgdfg tof ubf slG6Gh]GL vrsf]

Jojyf u]sf] gb]lvPsf]n] oL vr n]Vg ldNg] cfwf k]z xgkb5

35 sfoqmd +zf]wg ndash jLs[t sfoqmd cgf x[bo nfnsf] 3 b]lv fli6laquoo k|f=lj= Dd kSsL gfnf

lgdf0f ug] pNn]v ePsf]df pQm sfo guL Psn af]8sf] lg0fon] j8f g+= df lk=l=l= 9nfg

lgdf0f ufPsf] kfOof] pkef]Qmf dltaf6 ljleGg ldltdf k]z ePsf] j6f lgEuml lan jfkt

=4950629ndasheStfgL lbPsf]df pkef]Qmf ldltaf6 sfo DkGg ePsf] vr fjhlgs u]sf]

k|df0f k]z k]z gePsf] pQm cfof]hgf xtfGt0f d]t ePsf] b]lvPg

36 sfoqmd a]u vr ndash xgdfg dlGb lk=l=l= sfo ddt pNn]v uL o sfoqmdaf6

=1285802ndash gukflnsf cgbfgaf6 =123500ndash d]t hDdf =$)()ndash pkef]Qmf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 26

ldltsf cWoIfnfO eStfGfL ePsfdf pQm sfo jLs[t sfoqmddf dfj]z ePsf] gkfOPsf] fy

sfo DkGg ePsf] egL vr fjhlgs u]sf]] d]t b]lvPg

37 a9L vr ndash gukflnsfn] ldlt )amp$) df =^)ndash slG6Gh]lG vr vr n]v]sf]df

=))))ndash dfq dfq Aoayf ePsf] kfOof] ctM a9L vr n]v]sf] sd =^)ndash lgoldt

xgkb5

38 ekfO ndash ldlt 2074330 df eQf jfkt =)))ndash efbxsf] tna jfkt =205533ndash Ps

sdrfLsf] tna jfkt =85171ndash d]t hDdf =)amp)$ndash vr n]v]sf]df DalGwt JolQmxn]

alemlnPsf] ekfO k]z gePsf]sf]n] ekfO k]z xgkg] cGoyf cn xgkb5

39 bflvnf k|df0f ndash ljleGg ldltdf 6]zgL tyf cGo sfofno fdfg vlb jfkt =$^ndash vr

n]v]sf]df pQm dfnfdfg lhGL cfDbfgL afFw]sf] b]lvPg lhGL bflvnf k|df0f k]z xg kb5

40 a9L eQmfgL ndash e|d0f vr lgodfjnL )^$ cgf e|d0faf6 kmlsPsf] lbgsf] blgs eQf Ps

rfyfO dfq eQmfgL ugkg]df ldlt )amp^) df ljleGg $ hgf sdrfLnfO blgs e|d0f eQf

eQmfgL ubf kmlsPsf] lbgsf] d]t k eQmfgL lbO =$)))ndash a9L vr n]v]sf] kfOPsf] pQm

sd cn xgkb5

41 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf] |]tf +nUg uL vr ug kg] Jojyf 5 gukflnsfn] ljleGg ( uf]Zjff

efraf6 d]lzgL cfhf fOsn ljleGg sfofno fdfg nufotdf =^$ndashvr n]v]sf]df

sf]6]zg dfu kmffd vlb cfb]z +nUg gePsf] d=c=s a]btfjfnFu vlb u]sf] lhGL

bflvnf tyf alemlng]sf] ekfO d]t gb]lvPsf]n] pQm vr lgodDdt b]lvPg

42 slG6Gh]GL vr ndash fahlgs vlb lgodfjnL )^$ sf] lgod )-amp_ df nfut cgdfg ubf =

k|ltzt jsrfh 6fkm = k|ltzt fgfltgf cGo vr dfj]z ug] Joayf 5 slG6Gh]GL

vrsf DaGwdf cy dGqfno ah]6 tyf sfoqmd dxfzfvfsf] ldlt )amp)$ sf] slG6Gh]GL

sd vr ug] af]sf] klkq cgf sfofnosf] nflu fjhlgs lgdf0f lzifsdf ljlgof]lht ah]6

vr ug] lnlnfdf lgdf0f sfosf] nfut tof ubf dfa]z ulg] k|ltzt slG6Gh]GL sddWo]

k|ltzt sd cfjZostf cgf kmlgr jfLfwg d]lzgL cfhf km6j]o lgdf0f htf

kFhLut vLb tyf lgdf0f lzifsdf cy dGqfnosf] xdtL lnO vr ugkg] Jojyf ePsf]df

=$)^ndash vr u]sf] ljj0f sfofnon] k]z u]sf] 5 pQm vrdf rfn k|s[ltsf] vrx

ht OGwg Hofnf ddt uf8L ef8f blgs e|d0f eQf cflb dfj]z u]sf] b]lvof] o k|sfsf]

rfn vr DalGwt vr lzifsdf ah]6 Jojyf uL vr ugkg]df fjhlgs lgdf0f -slG6Gh]GL_

af6 u]sf]n] o DaGwdf ki6 sfoljlw agfO vr ugkg] b]lvG5

43 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf] |]tf +nUg uL vr ug kg] Jojyf 5 sfofnon] ldlt 2074329 330

df yfg uf]Zjff efraf6 OGwgdf =90359ndash 8s u|fe]ndf =506091ndash vr n]v]sf]df

vr ki6ofOF ug] lan ekfO +nUg x]sf] b]lvPg

44 fdflhs Iff eQf ndash h]i7 gfuls Psn dlxnf czQm nufotsf] fdflhs Iff eQf sd

Ps kmfOgfG sDkgL dfkmt ljt0f ug vftf vf]nL pQm kmfOgfG dfkmt ljleGg ldltdf $ yfg

uf]Zjff efraf6 =20833600ndash eStfgL vr n]v]sf] kfOof] eQmfgL kfpg]sf] nut tof uL

kmfOgfG sDkgLdf k7fPsf] gb]lvPsf] gofF yk ePsf AolQmsf] vftf vf]nL sd k7fPsf]df d[To

afOF fOFsf] j8fut ljj0f tof u]sf] nut s66f u]sf] d]t gb]lvPsf] cgnfOg tYof+s

ekbf] gePsf] htf sf0fn] fdflhs Iff jfkt vr n]v]sf] sdsf] oyfytf DaGwdf olsg

xg s]g

441 dGqfnon] fdflhs Iff eQfsf] cgnfOg ljj0f tof ug Pn=lh=l=l8=kL= sfoqmddf

=amp$ ndash ah]6 Jojyf eO ldlt )amp$( sdrfLxsf] vfgf vr d]t n]v]sf]df cgnfOg

8f6f eg] k|fKt xg s]g

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 27

45 vrsf] oyfytf M ljleGg ldltdf yfg uf]Zjf efraf6 8s of]hgfdf u|fe]n sfo u]sf]

pNn]v uL =$($ndash vr n]v]sf]df cdfgtaf6 sfo ufPsf] fbf sfuhsf] lanaf6 vr

n]v]sf] di6f]n k|dfl0ft gePsf] sd aemfPsf] ekfO d]t gePsf]n] vrsf] oyfytf olsg xg

s]g

efbx ufpF ljsf ldlt

46 k]ZsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =^$^^ndash k]ZsL afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsfn]

lqmotf b]vfpgkb5

47 clu|d s ndash sfofnon] n]vfklIf0f zNs nufotsf sd eStfgL ubf cfos P]g ) sf] bkmf

( adf]lhd clu|d s s66L gePsf] =^^ndash cn xgkb5

ktfxf ufpF ljsf ldlt

48 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6ut ljut jifb]lv ljleGg (

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =$$^))ndash k]ZsL afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsfn]

lqmotf b]vfpgkb5

dwjfk ufpF ljsf ldlt

49 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =30522450ndash tyf o jifsf] k]ZsLdWo] JolQm

tyf +yfsf] gfddf =585022ndash d]t hDdf =3637272ndash afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsfn]

lqmotf b]vfpgkb5

50 clu|d s ndash ljleGg ldltdf yfg efraf6 n]=k= zNs dfnfdfg vlb nufotsf sd

eStfgL ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =$)ndash cn

xgkb5

51 lg0fo a]u vr ndash yfgLo jfoQ zfg P]g ) tyf yfgLo lgsfo cflys k|zfg lgodfjnL

)^$ cgf sg of]hgf tyf cGo sfodf vr ubf klifbsf] lg0fo cgf vr ugkg]df

fjhlgs lgdf0f vr ldlt )amp df =$))ndash vr n]v]sf]df klifbsf] lg0fo ePsf]

gb]lvPsf]n] pQm vr lgodDdt b]lvPg

511 Onfsf k|xL sfofnosf] ldlt )amp$^ sf] kq +nUg uL =)))ndash vr n]v]sf] kfOof] vr

n]v]sf] ldlteGbf k5fl8sf] kq klxn] g vr n]v]sf] dgfla gb]lvPsf] klifbaf6 pQm sfosf]

nflu =))) ndash dfq ljlgof]hg ePsf]df a9L eStfgL lbPsf] =$)))ndash cn ug kb5

52 nfut cgdfg mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf] |]tf +nUg uL vr ugkg] Jojyf 5 sfofnon] uf]Zjff efraf6 f]8f

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 28

vlb =)^))) ndash Ps JolQmnfO eQmfgL u]sf]df pQm fdu|Lsf] lhGL bflvnf nfut cgdfg

gePsf] fy sg sg yfgdf k|of]u ePsf] d]t gvnfPsf]n] pQm vr lgodDdt b]lvPg

53 a9L vr mdash uf=lj== df ljBtLs0fsf] nflu lnPsf] k]ZsL =))))ndash km5of6 u]sf]df cgdfg

k]z gePsf] sf]6]zg glnPsf] fy =($)ndash sf] dfq lan ekfO k]z ePsf]n] a9L vr n]v]sf]

=$((ndash cn ug kb5

fDkf dNxlgof ufpF ljsf ldlt

54 36L bflvnf mdash j8f sfofnon] dfnkf]t tyf gubL lbaf6 p7fPsf] gub =($ndash dWo]

=^()ndash dfq bflvnf u]sf] kfOPsf]n] afFsL =^$ndash gu kflnsfsf] vftfdf bflvnf xg

kb5

55 k]ZsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =730875ndash tyf o jifsf] k]ZsLdWo] ^ JolQm

tyf +yfsf] gfddf =1435000ndash d]t hDdf =^ampndash afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsfn]

lqmotf b]vfpgkb5

56 sfoqmd a]u vr ndash ljleGg ldltdf yfg efraf6 ePsf] vrdWo] ldlt )amp$ df c=g=dL=

k|f]Tfxg eQfdf ljlgof]hgeGbf =^)))ndash tyf ldlt )amp$ df sa 3]faGbL dNxlgofF

sfoqmddf =)))))ndashd]t hDdf =^)))ndash a9L vr n]v]sf] tyf kz cfifwL vlb tyf 9+uf

vlbdf sfoqmddf gePsf] vr =)))ndashd]t hDdf vr =$)))ndash lgodDdt b]lvPg

57 clu|d s ndash ldlt )amp$ df $ yfg efraf6 n]=k= zNs sfofnodf fdfg vlb nufotsf

sd eStfgL ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] 12634ndash

cn xgkb5

58 Demftfmdash ljleGg ldltdf $ yfg efraf6 =^))))ndash vr n]v]sf]dWo] yfg efraf6 dNxlgofF

kn dNxlgofF j8f g+= amp d]tdf df6f] eg] sfosfnf nflu =)))))ndash eQmfgL vr n]v]sf]

cflbjfL hghflt sfoqmddf =))))ndash d]t =^))))ndash vr n]v]sf]df f] DaGwL

Demftf k]z gePsf]n] k]z xgkb5

59 lan ekfOM uf=lj== ejg ddt egL =))))ndash vr n]v]sf]df nfut cgdfg tof gu]sf]

sd alemlng]sf] ekfO d]t gePsf]n] pQm vr lgodDdt b]lvPg

60 a9L eQmfgLM sdrfLnfO e|d0f vr eQmfgL u]sf]df lgodn] kfpg]eGbf =))ndash a9L eQmfgL

u]sf] kfOPsf]n] pQm sd cn xgkb5

a]h lylt

of] jif o gu kflnsfsf] n]vfkLIf0faf6 = sf]8 $amp nfv amp xhf a]h b]lvPsf]df

k|ltlqmofjf6 nfv ^ xhf km5of6 u]sf]n] sf]8 $ nfv $ xhf km5of6 ug afFsL x]sf]

5 f]dWo] cn ugk]g] = nfv xhf lgoldt ugkg] = sf]8 nfv ^^ xhf k]ZsL afFsL

=) nfv ) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 29

Ktsf]zL gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft = nfv amp xhf of] jifsf] cfo = sf]8 $ nfv

xhf d]t hDdf = sf]8 nfv $( xhf cfDbfgL ePsf]df = sf]8 amp$ nfv xhf vr

eO = sf]8 amp nfv ^$ xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 n]vfk|0ffnL mdash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ adf]lhd gukflnsfsf]

]|tf bf]xf]f] n]vf k|0ffnL cgf fVgkg]df f] cgf fv]sf] kfOPg

2 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf + vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt

clen]v gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f

gu]sf] fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo

ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg

gs]sf] vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf

k|dvn] eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs

ug] gu]sf] htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f

k|0ffnL b[9 agfpg kb5

3 fhZj cnL Pj+ bflvnf mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] klR5]b ^ n]

klg yfgLo lgsfosf] klifbsf] lg0fo cgf laleGg gtf]taf6 cfGtls cfo cfhg ug Sg]

Jojyf u]sf]df flassf yfgLo lgsfo tyf xfnsf yfgLo txxaf6 n]]vfkLIf0fsf] qmddf

fhj cfDbfgLsf] lg0fo b]lv cnL tyf bflvnf Ddsf clen]v Jojlyt uL ]|tf k]z u]sf]

5g oaf6 yfgLo txsf] aftlas fhj cnL bflvnf olsg xg s]g jtdfg yfgLo

txaf6 d]t odf laz]if Wofg lbO cfGtls cfosf] plrt klrfng xg kb5 ljleGg ldltdf

ljleGg lzifsaf6 slt sd sg efraf6 eStfgL eof] f] sf] olsg c+s vnfO fhZjsf] t]lh

jgfO k|dfl0ft uL clen]vLs0f u]sf] kfOPg

4 gtf]t gSf+sg mdash yfgLo jfoQ zfg P]g ) tyf lgodfjnL )^ adf]lhd k|To]s ufp+

kflnsfgukfnLsfn] cfkmgf] If]qleqsf] zlIfs efuf]lns cjyf k|fs[lts |f]t cGtut vfgL

h+un tyf cGo |f]t kjfwf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf |f]t gSf+sg

jf gukflnsfsf] k|f]kmfOn tof ugkg]df f] tof u]sf] kfOPg

5 aaemfy ndash +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt )amp sf] cflys sff]af

tyf vftf +rfng DaGwdf yk ki6 kflPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf

gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL

tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL

km5of6 tyf a]h DkLIf0f sfo ugkg]df o gukflnsfdf dflxt ePsf fljssf ufFp

ljsf ldltsf] a]h nut tyf DkLIf0fsf] clen]v gukflnsfn] olsg uL cBfjlws

gu]sf]n] gukflnsfn] pSt Jojyfsf] sfofGjog ug kb5 fy n]vfkLIf0fsf] s|ddf ut jif

)ampamp sf] clGtd n]vfkLIf0f k|ltj]bgdf pNn]lvt lhGL dfHbft ljj0f k]ZsL of]hgfut

ljj0f k|fKt ePsf] b]lvP klg gukflnsfdf clen]vLs0f u]sf] 5g

6 DklQ xtfGt0f mdash yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

bkmf ampamp cgf ufFpkflnsf jf gukflnsf sfod x+bf f] leq dflxt ePsf flassf ufFp

lasf ldlt jf gu kflnsf jf Tosf] sg j8fsf] rn crn DklQbfloTj tyf clen]v

ToL sfod ePsf ufFpkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL

xtfGt0f xg] Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cf dfGt leq yfgLo

txn] tof uL k|lta]bg tof ugkg] Jojyf u]sf]df ufFp kflnsfn] DklQsf] clen]v tyf

lhGL nut tof gu]sf] k|To]s flas uf=la==sf lrj kljtg xg] lalQs vr eP ghfg]

lhGL vftf -d=n]=k=kmf=g+=ndash$amp_ d]t gofF v8f ug] u]sf] hdf sDk6 Nofk6k lk|06 df]afOn

kmf]g ]6 cGo kmlgr htf dNojfg dfgx lhDd]jfL f]sf] 5g oL lhGL dfnfdfgsf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 30

cfDbfgL ghgfpFbf lhGL dfnfdfgx xfpg lxgfldgf xg Sg] xFbf vlb ulPsf

dfnfdfgxsf] k|s[lt cgf DalGwt lhGL vftfdf cfDbfgL hgfO lhGL vftf cBfalws

ugkb5 gukflnsfaf6 fljs uf=lj==df x]sf lhGL fdfg olsg uL ufpFkflnsfsf]

clen]vdf dflxt ugkb5

7 fjhlgs kLIf0f mdash yfgLo lgsfo cflys k|zflgs lgodfjnL )^$ sf] lgod ^ -k_ df

pkef]Qmf ldltn] u]sf] sfdsf] Dk0f ljj0f ht nfut dNo sfd u]sf] yfg pkef]Stf

ldltsf] gfdfjnL sfo ug] DkGg ug] ldlt htf sfx vNg] uL DalGwt sfoyndf

fjhlgs kLIf0f u]sf] k|ltj]bg DjlGwt yfgLo lgsfodf k|tt ugkg] Jojyf 5 clwsf+z

of]hgfxdf fjhlgs klIf0f guL eStfgL lbPsf] kfOof] ctM lgodfjnLsf] Jojyf cgf

pkef]Qmf ldltaf ePsf sfosf] fjhlgs klIf0f ufpgkb5

8 yfgLo l~rt sf]if mdash yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjlGw cfb]z )amp$ sf]

bkmf ^ df ufpFkflnsf jf gukflnsfsf] yfgLo l~rt sf]if+u cfjWb xg] uL j8fdf Ps vr

vftf xg] tyf rfn cflys jifsf] cGTodf j8fsf] vr vftfdf x]sf] a afFsL sd DjlGwt

yfgLo txsf] l~rt sf]ifdf hDdf ugkg] Jojyf x] tfklg fljssf ufpF ljsf ldlt

j8fxn] cflys jifsf] cGTodf afFsL x]sf] sd l~rt sf]ifdf bflvnf u]sf] gb]lvPsf]n] cfb]zsf]

kfngf uL pQm sd +lrt sf]ifdf bflvnf ugkb5

9 a]h clen]v km5of6 ndash +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt 20731225 sf]

cflys sff]af tyf vftf +rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd

ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf]

gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL

lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5 gukflnsfn] a]h clen]v k]ZsL

af+sLsf] ljj0f tyf f] sf] km5of6sf] cBfjlws clen]v fv]sf] kfOPg

10 cf+lzs sfo mdash ldlt 2074126 df fdflhs sfo ug egL j6f kmd Fu sf6]zg dfu ulPsf]df

5gf6sf cfwf d]t pNn]v guL f] sfo ug lbg] lg0fo geO oy g]6js km f]lon P08

OGeff]d]06 nfOlghsf] 498500ndash sf] k|tfj jLs[t uL aifsf] do lbO ldlt 2074115 df

=500000ndash sf] emftf ePsf] 5 pSt sfo ug 200000ndash k]ZsL lbOPsf]df efr gDa

^^ af6 pSt k]ZsL km5of6 ulPsf] 5 Demftf adf]lhd k sfo gu]sf] cjyfdf cf+lzs

sfosf] dfq eStfgL u]sf] =200000ndash sf DaGwdf 5nkmn xFbf yfgLon] hUuf pknAw

gufPsf] sf0f sfo xg gs]sf] hgfPsf] 5

11 sfo DkGg k|ltj]bg ndash ljleGg ldltdf $ yfg efraf6 d+un xl6of elugL xl6of lqouf gbL

lgoGq0f nufotsf sfo u]sf] pNn]v uL =$amp^) vr n]v]sf]df sfo DkGg k|ltj]bg k]z

gePsf]n] pQm k|ltj]bg k]z xgkb5

12 6qmf kfL lgdf0f mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf]

lgod adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f6s|f kfL vlb ug gxg] tyf lgodfjnLsf]

lgod $ df = nfveGbf a9Lsf] dfnfdfg lnaGbL befpkqsf] dfWodaf6 vlb ugkg] pNn]v

5 sfofnon] ljleGg ldltdf $ yfg efraf6 vnf befpkqsf] dfWodaf6 ljleGg d]lzgL

fdfg tyf kmlgr fdu|Lx Vlb uL =^)^mdash vr n]v]sf] kfOof] oL ljgf k|ltkwf

lgdf0f sfo ufpg] sfodf lgoGq0f uL pQm vr lgoldt ufpgkb5

13 kms vrM sfofno fdfg vlbsf] eQmfgL rfn vr vftfaf6 ug kg]df kFhLut vftfaf6 vr

n]v]sf] kfOsf]n] pQm =$ndash lgodDdt b]lvPg otf] vr lgoldt ufpgkb5

14 lhGL cfDbfgLmdash ljleGg ldltdf ( yfg efraf6 =($^ndash dNosf 6]zgL fdu|L vlb

u]sf] pNn]v uL vr n]v]sf]df pQm dfnfdfg lhGL cfDbfgL afFw]sf] gb]lvPsf] lhGL bflvnf

k|df0f k]z xg kb5

15 eQmfgL afFsL mdash cflys sfoljlw lgodfjnL )^$ cgf ut cflys aifsf] eStfgL lbg afFsL

sd sf]=n]=lg=sf=af6 eQmfgL afFsLsf] ljj0f k|dfl0ft ufP dfq vr n]Vgkg]df f] ljj0f a]u

ldlt )amp^ df =amp)))))ndash )ampamp( df =)(ndash d]t hDdf =))(ndash

vr n]v]sf] lgodDdt b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 31

16 f]em vlb mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf] lgod

adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f 6s|f kfL vlb ug gxg] tyf lgodfjnLsf] lgod

$ df = nfveGbf a9Lsf] dfnfdfg lnaGbL befpkqsf] dfWodaf6 vlb ugkg] pNn]v 5

sfofnon] ljleGg ldltdf $ yfg efraf6 vnf befpkqsf] dfWodaf6 8s tyf gfnf lgdf0f

u]sf] pNn]v uL =((ampmdash vr n]v]sf] kfOof] oL ljgf k|ltkwf lgdf0f sfo ufpg]

sfodf lgoGq0f uL pQm vr lgoldt ufpgkb5

17 s s66L ndash cfos P]g ) sf] bkmf ( sf] pkbkmf df jflGbf JolStn] 7]Ssf jf sf

jfkt ))))ndash eGbf a9Lsf] sd eQmfgL lb+bf = k|ltztsf bn] s ssectL ugkg] Jojyf

5 sfofnon] ljleGg lgdf0f sfosf] nflu dfnfdfg cfklt jfkt ljleGg ldltdf ( yfg efraf6

ljleGg cfktsnfO eQmfgL ubf cu|Ld s =^$amp$ndash ssectf u]sf] gkfOPsf]n] pQm sd cn

uL fhZj bflvnf ug kb5

a]h lylt

of] jif o gu kflnsfsf] n]vfkLIf0faf6 =^( nfv $amp xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] ^ xhf lgoldt ugkg] =^( nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 32

l5Ggdtf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft = xhf of] jifsf] cfo = sf]8 ) nfv ( xhf

d]t hDdf = sf]8 nfv xhf cfDbfgL ePsf]df =amp sf]8 ) nfv xhf vr eO =

sf]8 nfv xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

bkmf ^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg]

Jojyf 5 ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 l5Ggdtf ufpFkflnsfn] f] cfb]zsf] Jojyf cgf

cfGtls n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf

uflePsf fljssf a uf=lj==xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls

n]vfkLIf0f ePsf]df f]af6 cfFNofOPsf a]h d]t uf=lj==xn] km5of6 u]sf 5gg cfGtls

n]vfkLIf0faf6 cf+NofOPsf Joxf]fx km5of6 xgkb5

2 DklQ xtfGt0f yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp(

df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd ufpFkflnsfsf] gfddf

xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufp+ ljsf ldltn] pknJw

ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f] d]t

olsg uL oyfzL3| jfldTjdf lngkb5

3 6qmf kfL vlbndash fjhlgs vlb P]g )^ sf] bkmf -_ df = nfveGbf a9Lsf] dfnfdfg

vlb ugkbf nfut cgdfg tof ugkg] fy bkmf -_ df vlb ubf k|ltkwf Lldt xg]

uL 6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] ljleGg fdfgx vlb ubf f] cgf

nfut cgdfg tof ug] u]sf] 5g eg] dfnfdfg vlb ubf k|ltkwf Lldt xg] uL k6s k6s

vlb u]sf] b]lvof] otf] klkf6Ldf lgoGq0f uL LdfeGbf a9Lsf] dfnfdfg vlb ubf nfut

cgdfg tof uL lnaGbL befp jf af]nkqsf] dfWodaf6 vlb ug kb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf + vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf]

fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f

tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf]

vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn]

eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf]

htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9

agfpg kb5

5 k]ZsL mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o ufpFkflnsfaf6ut ljut jifdf ljleGg )$ kbflwsfL

sdrfL tyf +3 +yfsf] gfddf =3940054ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot

o jif ( kbflwsfL sdrfL tyf +3 +yfsf] gfddf =1017275ndash km5of6 ug afFsL k]ZsL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 33

x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg]

sfodf ufpFkflnsfn] lqmotf b]vfpgkb5

51 l5Ggdtf ufpFkflnsf j8f g+= dtgL df=lj=df ld6 nDafOsf] Ps kfg kmnfdf] sNe6

a[hsf] km]la|s]zg tyf h8fg sfosf] nfuL lk|bL km]lj|s]zg pBf]u bxaL+u )amp df

)amp$) leq sfo DkGg ug] uL +dmftf ePsf]df xfnDd sg sfd gePsf] Dofb yk

a]u )amp$amp df =))))ndash k]ZsL lbPsf] b]lvPsf] 5

6 sfo DkGg k|ltj]bg mdash fljs jxL jLk uf=lj==sf] ldlt )amp(( sf] ufpF klifb e]nfn]

kFhLut cgbfg sd k|To]s j8fnfO =ndash sf bn] lbg] tf kf]n jfkt j8f g+=( nfO

=^^amp^ndash lbg] lg0fo eP cgf ljleGg pkef]Qmf ldlt dfkmt eQmfgL lbO hDdf

=)())))ndash vr n]v]sf]df sfdsf] k|fljlws dNof+sg sfo DkGg k|ltj]bg tyf pkef]Qmf

ldltsf] dfOGo6 d]t k]z gePsf]n] pQm k|df0f sfuhftx k]z xgkb5

7 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf] |]tf +nUg uL vr ug kg] Jojyf 5 fljs sf]rf avfL l5Ggdtf

uf=lj== sf j8f d]taf6 ljleGg ldltdf =( vr ki6ofO xg] lan ekfO a]u vr

u]sf] kfOPsf]n] pQm sd DalGwtaf6 cn xgkb5

71 fljssf sf]rfavfL l5Ggdtf nfnfk66L uf=lj== sf j8f d]taf6 8s ddt tyf lgdf0f

len]h k|f]kmfOn lgdf0f zlIfs e|d0f lszf]L lzIff nufotsf sfo pNn]v uL =3755183ndash

vr n]v]sf]df sltkosf] lan ekfO nuas tyf sltkosf] sfo DkGg k|ltj]bg k]z gePsf]n]

vrki6ofOF xg] cfwf k|df0f k]z xgkb5

8 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]ln kN6 js bflvnf ugkg] Jojyf 5 l5Ggdtf ufpFkflnsfdf dflxt ePsf

uf=lj==xn] cfGtls gtf]tsf] sd gub cfDbfgL uL gub af6 vr u]sf] kfOof] fljs sf]rf

avfL uf=lj== sf sdrfLsf] gfddf cf=j=sf] cGTodf =)(ampndash afFsL x]sf] b]lvPsf]n] pQm

sd clanDa yfgLo l~rt sf]ifdf bflvnf xgkb5

9 clu|d s mdash cfos P]g ) sf] bkmf adf]lhd ef8f n]vfkLIf0f klgtlds htf eQmfgLdf

clu|d s s6[L uL eQmfgL xg kg]df l5Ggdtf ufpFkflnsf fljssf kmlsf jxL jLk

uf=lj== n] ljleGg JolQm tyf +yfnfO uf8L ef8f n]vfkLIf0f kflgtlds nufotsf sd

eQmfgL ubf =)ndash clu|d s s6[L u]sf] gkfOPsfn] DalGwtaf6 cn xg kb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =^ nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] = nfv $( xhf lgoldt ugkg] = nfv ^ xhf k]ZsL afFsL =) nfv amp

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 34

dxfb]jf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft = nfv $ xhf of] jifsf] cfo =^ sf]8 ( nfv ()

xhf d]t =^ sf]8 $ nfv $$ xhf cfDbfgL ePsf]df = sf]8 nfv ( xhf vr eO =^

nfv xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g

1 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf 5

ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 ufpFkflnsfn] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf

fljssf a uf=lj== xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0f

ePsf]df af6 cfFNofOPsf a]h klg uf=lj==xn] km5of6 u]sf 5gg cfGtls n]vfkLIf0faf6

cf+NofOPsf Joxf]fx km5of6 xgkb5

2 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp(

df ufpFkflnsf jf gukflnsf u7g xFbf f]leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf

jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd ufpFkflnsfsf] gfddf xtfGt0f ePsf]

5g DklQ xtfGt0f gxFbf xfpg] Pjd bkof]u xgSg] b]lvPsf] 5 u7g cfb]z adf]lhd

ufpFkflnsfn] fljs ufp+ ljsf ldltn] pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx

f] ljj0f pNn]v gePsfDkQL eP f] d]t olsg uL oyfzL3| jfldTjdf lngkb5

3 6qmf kfL vlbndash fjhlgs vlb P]g )^ sf] bkmf -_ df = nfveGbf a9Lsf] dfnfdfg

vlb ugkbf nfut cgdfg tof ugkg] fy bkmf -_ df vlb ubf k|ltkwf Lldt xg]

uL 6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] ljleGg fdfgx vlb ubf f] cgf

nfut cgdfg tof ug] u]sf] 5g eg] dfnfdf vlb ubf k|ltkwf Lldt xg] uL k6s k6s

vlb u]sf] b]lvof] otf] klkf6Ldf lgoGq0f uL LdfeGbf a9Lsf] dfnfdfg vlb ubf nfut

cgdfg tof uL lnaGbL befp jf af]nkqsf] dfWodaf6 vlb ug kb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf]

fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f

tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf]

vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn]

eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf]

htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9

agfpg kb5

5 k]ZsL] ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o ufpFkflnsfaf6 ut ljut jifdf ljleGg kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =8717839ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot o jif

$ kbflwsfL sdrfL tyf +3 +yfsf] gfddf =1298049ndash km5of6 ug afFsL k]ZsL x]sf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 35

b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpFkflnsfn] lqmotf b]vfpgkb5

6 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr

k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUg uL vr ug kg]df fljs 8f9f aygfx ksL

uf=lj== sf j8f d]taf6 ljleGg ldltdf =$$$ndash vr ki6ofOF xg] lan ekfO a]u vr

u]sf] kfOPsf]n] pQm sd DalGwtaf6 cn xgkb5

61 fljssf dxfb]jf 8f9f ksL uf=lj== sf j8f d]taf6 8s ddt tyf lgdf0f tna eQf

jt0f nufotsf $ sfo pNn]v uL =$amp)$ndash vr n]v]sf]df lan ekfO tyf sfo DkGg

k|ltj]bg k]z gePsf]n] vr ki6ofOF xg] cfwf k|df0f k]z xgkb5

8f9f ufpF ljsf ldlt

7 k]ZsL mdash ufpF ljsf ldltn] Ps k|f==nfO ljkt Jojyfkg tfnLd v]nsb fdu|L vlb

fjhlgs lgdf0f sfo d]tsf nflu =$()))ndash k]ZsL lbPsf] kfOof] pNn]lvt sfoqmddf s]

stf lqmofsnfkx Dkfbg ulg] xf] fjhlgs lgdf0f cGtut s] lgdf0f ug] xf] f] sf] nfut

cgdfg tyf jLs[t sfoqmd a]u pkef]Qmf ldlt u7g d]t guL sdrfLnfO Psdi6 k]ZsL

=$()))ndash vr n]v]sf]n] pQm sd lgodfgf cn km5of6 xgkb5

amp= gfnf] xhf lbg sfoqmdsf] ut jifsf] k]ZsL km5of6 =)(^ndash sf] lan ekfOx lhNnf

dGjo ldltdf k]z ePsf] 5

amp= fdflhs Iff eQfsf] sd ljt0f ug k]ZsL lnPsf] sddWo] Ps k|f== n] ljt0f uL gub afFsL

x]sf] sd =())ndash lkmtf bflvnf ePsf] gb]lvPsf]n] cn uL yfgLo l~rt sf]ifdf bflvnf

xgkb5

eujtk ufpF ljsf ldlt

8 clu|d s mdash eujtk ^ df lgdf0f ePsf] jfYo rfsL ejgsf lgdf0f ldlt cWoIf gb

d08nsf] k]ZsL km5of6 ePsf]df nfut cgdfg tyf sfo DkGg k|ltj]bg k]z ePsf] 5g fy

zflGt lgdf0f ]jfnfO lrfg sf7 vlb jfkt =)$)))ndash eQmfgL ubf clu|d s s66L ePsf]

gkfOPsf]n] clu|d s jfktsf] =)^)ndash cn xgkb5

ksL ufpF ljsf ldlt

9 vlb mdash of] jif ufpF klifbsf] ldlt )amp( sf] lg0fo cgf uf=lj== ejgsf] tnf yk

kfgf] uf=lj== ejg ddtsf] nflu $ampndash ah]6 jLs[t ePsf]df kfgf] ejg ddt sfo

ePsf] b]lvPg tnfyk sfodf 6qmf nfut cgdfg tof uL vNnf befp kqsf] cfwfdf ljleGg

lgdf0f JojfoLnfO =$($ ndash eQmfgL ePsf] b]lvG5 fjhlgs vlb P]g )^ sf]

bkmf -_ ljklt xg] uL 6qmf kfL lgdf0f sfo u]sf] lgodDdt b]lvPg

10 dfnkf]t fhj ndash ufpF ljsf ldltsf] dfnkf]t cnL =amp ($ndash ePsf]df f]sf] Uuml n] xg]

=( amp$ndash lhNnf dGjo ldltdf k7fpg kg]df =amp$(ndash dfq k7fPsf]n] gku =ndash k7fpg

kb5

11 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]lnkN6 aFs bflvnf ugkg] Jojyf 5 t o ufpFkflnsf cGtutsf fljs

uf=lj==xn] cfGtls gtf]taf6 k|fKt ePsf] cfDbfgL aFs bflvnf guL gubaf6 sff]af u]sf]

b]lvPsf]n] otf] sfodf lgoGq0f xgkb5

12 clu|d s mdash cfos P]g ) adf]lhd eQmfgLdf clu|d s s6[L uL eQmfgL xg kg]df

ufpFkflnsf cGtut fljs 8f9f ejtk ksL uf=lj== xfn j8fx d]tn] kflgtlds a7s

eQf ef8f nufosf sd eQmfgL ubf =$$ndash clu|d s s6[L u]sf] gkfOPsf]n] pQm sd

DalGwtaf6 cn uL yfgLo l~rt sf]if bflvnf xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] =$ xhf lgoldt ugkg] =) nfv xhf k]ZsL afFsL =amp nfv amp xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 36

kgL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft =amp$ xhf of] jifsf] cfo =^ sf]8 amp nfv amp^ xhf

d]t hDdf =^ sf]8 nfv ) xhf cfDbfgL ePsf]df = sf]8 amp nfv ^ xhf vr eO =^^

nfv ($ xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls n]vfkLIf0fM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpg kg] Jojyf 5

ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 ufpFkflnsfn] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf

fljssf a uf=lj== xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0f

ePsf]df f]af6 cfFNofOPsf a]h klg uf=lj==xn] km5of6 u]sf 5gg cfGtls n]vfkLIf0faf6

cf+NofOPsf Joxf]fx km5of6 xgkb5

2 DklQ xtfGt0fM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp(

df ufpFkflnsf jf gukflnsf u7g xFbf f]leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf

jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf

5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd ufpFkflnsfsf] gfddf xtfGt0f

ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufp+ ljsf ldltn] pknJw ufPsf

ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsf DkQL d]t olsg uL jfldTjdf

lngkb5

3 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf

tyf u of]hgf tof gu]sf] cflys sfoljlw lgodfjnL lhGL lgLIf0f k|ltj]bg tof gu]sf]

lgLIf0f k|ltj]bgdf pNn]lvt ddt tyf lnnfd laqmL DaGwL Joxf]f sfofGjog gu]sf] lhGL

vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v gfv]sf] cfjlws u of]hgf tof

gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug] gu]sf] of]hgf

xtfGt0f gu]sfsdrfLxsf] sfo ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg

+oGq u7g gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug] ltgLxsf] ljZn]if0f ug]

f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] htf Joxf]f b]lvPsf 5g ctM k|rlnt

P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

4 k]ZsL] mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o ufpFkflnsfaf6ut ljut jifdf ljleGg kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =7783216 ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot o jif

( kbflwsfL sdrfL tyf +3 +yfsf] gfddf =($)))ndash km5of6 ug afFsL k]ZsL x]sf]

b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpFkflnsfn] lqmotf b]vfpgkb5

5 ljn ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr

k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUg uL vr ug kg]df fljs ala66L t]xftf

gs6L fok s6of uf=lj== xfnsf] ufpFkflnsfsf j8f d]taf6 j8f d]taf6 ljleGg ldltdf

=ampndash vr ki6ofOF xg] lan ekfO a]u vr u]sf] kfOPsf]n] pQm sd DalGwtaf6

cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 37

6 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]lnkN6 aFs bflvnf ugkg] Jojyf 5 o ufpFkflnsf cGtutsf fljs

uf=lj==xn] cfGtls gtf]taf6 k|fKt ePsf] cfDbfgL aFs bflvnf guL gubaf6 sffaf u]sf]

b]lvPsf]n] otf] sfodf lgoGq0f xgkb5

7 clu|d s mdash cfos P]g ) jdf]lhd eQmfgLdf clu|d s s6[L uL eQmfgL xg kg]df

ufpFkflnsf cGtut fljs ala66L t]xftf gs6L fok s6of uf=lj== xfnsf]

ufpFkflnsfsf j8fx d]tn] kflgtlds a7s eQf ef8f nufosf sd eQmfgL ubf =()((^ndash

clu|d s s6[L u]sf] gkfOPsf]n] pQm sd DalGwtaf6 cn uL yfgLo l~rt sf]if bflvnf

xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = nfv amp xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] =( xhf lgoldt ugkg] = nfv xhf k]ZsL afFsL =( nfv $ xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 38

ltnf7L sf]Onf8L ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft = nfv amp^ xhf of] jifsf] cfo = sf]8 $ nfv amp xhf d]t

hDdf = sf]8 nfv xhf cfDbfgL ePsf]df = sf]8 amp nfv xhf vr eO =$ nfv $^ xhf dfHbft

x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls n]vfkLIf0fM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^ df yfgLo

txsf] cfGtls n]vfkLIf0f cf g cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf 5 ufpFkflnsf gukflnsfn]

cf gf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6 ufpg Sg] pNn]v 5 o

ufpFkflnsfn] f] cfb]zsf] Jojyf cgf cfGtls n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f

cjlwDd ufpFkflnsfdf uflePsf fljssf a uf=lj== xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5

cfGtls n]vfkLIf0faf6 ufpFkflnsfdf uflePsf s]xL fljssf uf=lj== -xfn j8fx d]t_ n] a]h km5of6

u]sf 5gg cfGtls n]vfkLIf0f l9nf ePsf] cf=n]=k= a]h km5of6 ug DalGwt kIfaf6 Wofg glbPsf] sf0f

clGtd n]vfkLIf0f kj cf=n]=k n] cf+NofPsf Joxf]fx sfofGjog ePsf] 5g o ufpFkflnsfn] yfgLo txsf]

]jf +rfng tyf Jojyfkg DjGwL cfb]zsf] Jojyf cgf cfGtls n]vfkLIf0f lhNnf dGjo ldlt

KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf fljs a uf=lj==xsf] cfGtls

n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0faf6 ufpFkflnsfdf uflePsf s]xL fljssf uf=lj== -xfn

j8fx d]t_ n] a]h km5of6 u]sf] 5g cfGtls n]vfkLIf0f l9nf ePsf] cf=n]=k= a]h km5of6 ug

DalGwt kIfaf6 Wofg glbPsf] sf0f clGtd n]vfkLIf0f kj cf=n]=k af6 cf+NofOPsf Joxf]fx sfofGjog ePsf]

5g ctM o tkm ufpFkflnsfn] Wofg lbgkb5

2 DklQ xtfGt0fM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf

jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf

5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof

uL k|ltj]bg fjhlgs ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd

ufpFkflnsfsf] gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufp+ ljsf ldltn]

pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f] d]t olsg uL

oyfzL3|jfldTjdf lngkb5

3 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tyf u of]hgf tof gu]sf]

cflys sfoljlw lgodfjnL lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bgdf pNn]lvt ddt tyf lnnfd

laqmL DaGwL Joxf]f sfofGjog gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f

ug] gu]sf] of]hgf xtfGt0f gu]sfsdrfLxsf] sfo ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg

+oGq u7g gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug] ltgLxsf] ljZn]if0f ug] f] cgk

cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL

cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

4 k]ZsLmdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfodf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf Dofb

gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf

tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf

uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufpFkflnsfaf6 ut ljut jifdf

ljleGg kbflwsfL sdrfL tyf +3 +yfsf] gfddf =ampndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

o jif $^ kbflwsfL sdrfL tyf +3 +yfsf] gfddf =$ amp$$$ndash km5of6 ug afFsL k]ZsL x]sf]

b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn]

lqmotf b]vfpgkb5

5 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj== tyf lgod

df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr k|dfl0ft xg] lan ekfO nufotsf]

|]tf +nUg uL vr ug kg]df fljs sf]Onf8L uf=lj==af6 kFhLut zLifsdf =amp)))ndash vr n]v]sf]df f]

ki6ofOF xg] lan ekfO a]u vr u]sf] kfOPsf]n] pQm sd DalGwtaf6 cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 39

51 fljs ltnf7L uf=lj==af6 ljleGg ldltdf ljleGg kFhLut sfoqmddf =)))ndash vr n]v]sf]df sfo DkGg

k|ltj]bg k]z ePsf] 5g

6 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL f]xL lbg jf

ef]lnkN6 aFs bflvnf ugkg] Jojyf 5 t o ufpFkflnsf cGtutsf fljs uf=lj==xn] cfGtls gtf]taf6

k|fKt ePsf] cfDbfgL aFs bflvnf guL gubaf6 sffaf u]sf] b]lvPsf]n] otf] sfodf lgoGq0f xgkb5

sf]Onf8L ufpF ljsf ldlt

7 dfnkf]t mdash dfnkf]t cnL =()ndash sf] k|ltztn] xg] =)(ndash lhNnf dGjo ldltdf k7fpg kg]df

k7fPsf] gb]lvPsf]n] oyfzL3| pQm sd ldltsf] vftfdf bflvnf xgkb5

8 cfo mdash aFs 6]6d]06 cgf )amp gtfj0f dlxgfdf =)) cfDbfgL tyf vr ePsf] b]lvG5 pQm sd s]

jfkt cfDbfgL tyf vr ePsf] xf] cfo Joodf dfj]z u]sf] gkfOPsf]n] o DaGwdf olsg xgkb5

nflgof ufpF ljsf ldlt

9 sfofnon] n]vfkLIf0f zNs egL Ps n]vfkLIf0f sDkgLnfO =)))ndash eQmfgL lbPsf]df n]vfkLIf0f uL

k|ltj]bg k]z u]sf] gkfOPsf]n] pQm sd cn xgkb5

skf ufpF ljsf ldlt

10 a9L eQmfgLM ljleGg pkef]Qmf ldltFu 8s ddt sfosf] nflu ePsf] Demftf tyf nfut cgdfgdf

pkef]Qmfn] Joxf]g] c+z sfofnon] Joxf]g] c+z pNn]v ePsf]df sfo DkGg e lan eQmfgL lbFbf pkef]Qmfsf]

c+z sd uL sfofnoaf6 =ampndash a9L eQmfgL ePsf] kfOPsf]n] pQm sd cn xgkb5

sf]Onf8L afOg ufpF ljsf ldlt

11 k|ltj]bg mdash sfofnon] n]vfkLIf0f zNs egL Ps n]vfkLIf0f sDkgLnfO =)))ndash eQmfgL lbPsf]df n]vfkLIf0f

uL k|ltj]bg k]z u]sf] gkfOPsf]n] pQm sd cn xgkb5

jdgufdf s66L ufpF ljsf ldlt

12 7]Ssf mdash ufpF ljsf ldltaf6 k]z ePsf] cflys ljj0f cgf sf]if tkm ut jifsf] lhDd]jfL =)$(ndash

pNn]v u]sf] 5 pQm sd tf]kf dj]zL xl6ofsf] 7]Ssfaf6 k|fKt ePsf] sd dWo] ut jifsf] afFsL =amp($ndash

o cf=j=sf] 7]Ssf )amp cfiff9df DkGg e 7]Ssf sd sd ))ndash ut jif )amp cfiff9df bflvnf

ePsf] hjfkm k|fKt ePsf]df 7]Ssf DjGwL kmfOn bflvnf efr k]z xg cfPg o cf= j=df sg 7]Ssf nfu]sf]

sd cflys ljj0fdf dfj]z u]sf] b]lvPg pQm lhDd]jfL f]sf] sdaf6 hgtf df=lj=n] ) k|ltzt

kfpg]df ))))))ndash xl6of ldltn] ) k|ltzt kfpg]df amp)))ndash eQmfgL lbPsf] b]lvof] 7]s]bf

clgnsdf d08nn] Dofb leq 7]Ssf sd bflvnf u]sf]n] ) k|ltztn] xg] ))ndash 7]s]bfnfO lkmtf u]sf]

5

13 cdfgt mdash fljs jdgufdf s66L uf=lj== xfn j8f g+= af6 fljs j8f g+= $ df df6f] eg] sfd

pkef]Qmf ldlt dfkmt gufO lrj cfkmFn] ufO =^ ndash vr n]v]sf] b]lvof] o k|sf vr ug] sfodf

lgoGq0f xgkb5

14 lan ekfO mdash fljs jdgufdf s66L uf=lj== xfn j8f g+= df gfnf snf] lgdf0f kf]n tf h8fg nufotsf

sfo ug pkef]QmfxFu ePsf] +dmftfdf sfo DkGg k|ltj]bg fjhlgs gjfO fdflhs n]vf kLIf0f

nufotsf k|df0f k]z ugkg] Jojyf x]sf]df f] a]u =^((ndash vr n]v]sf] kfOPsf]n] pNn]lvt k|df0fx

k]z xgkb5

15 clu|d s mdash cfos P]g ) adf]lhd eQmfgLdf clu|d s s6[L uL eQmfgL xg kg]df ufpFkflnsf

cGtut fljs sf]Onf8L dw]kf jdgufdf ssectL sf]Onf8L afOg nflgof skf ltnf7L sf]Onf8L uf=lj==

xfnsf] ufpFkflnsfsf j8fx d]tn] k|lzIf0f eQf a7s eQf n]vfkLIf0f zNs ef8f nufotsf sd eQmfgL

ubf =^ ndash clu|d s s6[L u]sf] gkfOPsf]n] pQm sd DalGwtaf6 cn uL yfgLo l~rt sf]if bflvnf

xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =( nfv $$ xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn

ugk]g] = nfv ^ xhf lgoldt ugkg] =) nfv $ xhf k]ZsL afFsL =$ nfv amp$ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 40

ltxt ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft = nfv ^ xhf of] jifsf] cfo =^ sf]8 ) nfv

xhf d]t hDdf =^ sf]8 nfv ( xhf cfDbfgL ePsf]df =^ sf]8 nfv $ xhf vr eO

=$ nfv amp xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 n]vfkLIf0fmdash fljs dgf s8L uf=lj==sf] )ampamp sf] n]vfkLIf0f ePsf] 5g hn] ubf ut

ljtu jifxsf] k]ZsL jfsL sf] ljj0f cGo bfloTjsf] lxfj olsg ug lsPg rfn jifsf] klg

cf=n]=k= xg gs]sf] x+bf ut jifsf] dfHbft olsg ug aFs 6]6d]06nfO cfwf lnO dfHbft

sfod ulPsf] 5

2 cfGtls n]vfkLIf0fM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf 5

ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 o ufpFkflnsfn] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf

fljssf a uf=lj== xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0f

ePsf]df f]af6 cf+NofOPsf Joxf]fx klg uf=lj== xn] km5of6 u]sf 5gg cfGtls

n]vfkLIf0f ePsf]df f]af6 cf+NofOPsf Joxf]fx km5of6 ugkb5

3 DklQ xtfGt0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f]leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd ufpFkflnsfsf] gfddf

xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufpF ljsf ldltn] pknJw

ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f] d]t olsg

uL oyfzL3| jfldTjdf lngkb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf + vlb of]hgf

tyf u of]hgf tof gu]sf] cflys sfoljlw lgodfjnL lhGL lgLIf0f k|ltj]bg tof gu]sf]

lgLIf0f k|ltj]bgdf pNn]lvt ddt tyf lnnfd laqmL DaGwL Joxf]f sfofGjog gu]sf] lhGL

vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v gfv]sf] cfjlws u of]hgf tof

gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug] gu]sf] of]hgf

xtfGt0f gu]sfsdrfLxsf] sfo ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg

+oGq u7g gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug] ltgLxsf] ljZn]if0f ug]

f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] htf Joxf]f b]lvPsf 5g ctM k|rlnt

P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

5 k]ZsL] mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o ufpFkflnsfaf6 ut ljut jifdf ljleGg $ kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =^)ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot o jif

Ps +yfsf] gfddf =(amp)))ndash km5of6 ug afFsL k]ZsL x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf

adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf b]vfpgkb5

6 ljn ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr

k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUg uL vr ug kg]df fljs dgfs8L uf=lj==af6

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 41

ljleGg sfoqmddf =))ndash vr n]v]sf]df f] ki6ofOF xg] lan ekfO a]u vr u]sf]

kfOPsf]n] pQm sd DalGwtaf6 cn xgkb5

61 fljs dgfs8L nf]xhf uf=lj==af6 ljleGg ldltdf ljleGg ^ kFhLut sfoqmddf

=)$)ndash vr n]v]sf]df ljleGg eQf ljt0fsf] ekfO lhGL bflvnf k|ltj]bg cfifwL ljt0f

ekfO cflb k]z ePsf] 5g

7 cflysjifsf] n]vfkLIf0f zNs uf=lj== lrj s[i0fsfGt emfn] n]vfkLIfsnfO cfkmFn] aemfPsf]

eGg] lgj]bgsf cfwfdf lgh lrjnfO =)))ndash eQmfgL lbPsf]df DalGwtnfO aemfPsf] ekfO

tyf clu|d s jfkt =)ndash bflvnf u]sf] k|df0f d]t k]z ePsf] 5g

8 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]lnkN6 aFs bflvnf ugkg] Jojyf 5 t o ufpFkflnsf cGtutsf

fljs uf=lj==xn] cfGtls gtf]taf6 k|fKt ePsf] cfDbfgL aFs bflvnf guL gubaf6 sffaf

u]sf] b]lvPsf]n] otf] sfodf lgoGq0f xgkb5

9 clu|d s tyf wf6L mdash cfos P]g ) adf]lhd eQmfgLdf clu|d s s6[L uL eQmfgL xg

kg]df ufpFkflnsf cGtut fljs dgfs8L lqsf]n uf]O7L uf=lj== xfnsf] ufpFkflnsfsf

j8fx d]tn] a7s eQf n]vfkLIf0f zNs nufotsf sd eQmfgL ubf clu|d s tyf lgdf0f

sfosf] eQmfgL ubf wf6L d]t uL =$amp)ndash s6[L u]sf] gkfOPsf]n] pQm sd DalGwtaf6

cn uL DalGwt vftfdf bflvnf xgkb5

fljs l8dg ufpF ljsf ldlt

10 gub dfHbft mdash tTsfnLg uf= lj== lrj gtL bzy d08nFu ut jifb]lv g =^))ndash gub

afFsL xFb cfPsf]df pQm sd xfnDd cn ePsf] gkfOPsf]n] cn uL yfgLo l~rt sf]ifdf

bflvnf xgkb5

11 sfoqmd mdash ufpF klifbsf] ldlt )amp^ ut]sf] a7s -e]nf_ af6 pRRf df=lj= l8dgsf] ljBfno

ejg wf ug] lg0fo ePsf]df jLs[t sfoqmd eGbf kms xg] uL kvfn lgdf0f sfo ufO

ldlt )amp$) df =)))))ndash vr n]v]sf] lgodDdt b]lvPg

12 cdfgt mdash fljs j8f g+ b]lv ( Dd 8s lgdf0f sfo pkef]Qmf ldlt dfkmt guL j8f

sfofno cfkmFn] uL ldlt )amp$) df =(())ndash vr n]v]sf] lgodDdt b]lvPg

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv amp xhf lgoldt ugkg] =amp nfv amp xhf k]ZsL afFsL = nfv (amp xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 42

clUgfO s[i0fjg ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpF kflnsfsf] ut jifsf] dfHbft = nfv ( xhf of] jifsf] cfo =) sf]8 $( nfv

amp xhf d]t hDdf =) sf]8 nfv ( xhf cfDbfgL ePsf]df =( sf]8 amp nfv vr eO =amp^

nfv ( xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 n]vfkLIf0f mdash tTsfnLg uf=lj==x xfnsf j8fxsf] fdflhs Iff eTtf ljt0fsf] Ssn

gt]tf lhNnf dGjo ldltdf k7fPsf] hgfO f] sf] |]tf k]z gePsf]n] o 8f]af6 n]vf klIf0f

ulPsf] 5g

2 n]vfkLIf0f k|ltj]bg sfofGjog mdash cf=j= )amp)amp sf] n]vfkLIf0fsf] k|ltj]bgdf pNn]lvt

of]hgfut k]ZsL a]h nutsf] clen]v lhGL nut Pj+ f] sf slkmot Joxf]fx cBfjlws uL

km5of6 Pj+ lgoldt ug] k4ltsf] ljsf u]sf] b]lvPg lhNnf dGjo ldltsf] sfofno KtLsf]

)amp)amp$ sf] cfGtls n]vfkLIf0fdf cf+NofOPsf slkmot PJf+ a]hxsf] nut fv]sf] 5g eg]

fljs ufpF ljsf ldlt xfnsf j8fxn] cfGtls n]vfkLIf0f d]t ufPsf 5gg

3 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df sfofnon] n]vf

bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

pkdxfgukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf

fv]sf] b]lvof] o af6 pk dxfgukflnsfsf] rn crn DklQ tyf fx cfdLsf] cjyf

olsg ug lsPg k|rlnt lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf

n]vf tof ug kb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf

tyf u of]hgf tof gu]sf] cflys sfoljlw lgodfjnL lhGL lgLIf0f k|ltj]bg tof gu]sf]

lgLIf0f k|ltj]bgdf pNn]lvt ddt tyf lnnfd laqmL DaGwL Joxf]f sfofGjog gu]sf] lhGL

vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v gfv]sf] cfjlws u of]hgf tof

gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug] gu]sf] of]hgf

xtfGt0f gu]sfsdrfLxsf] sfo ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg

+oGq u7g gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug] ltgLxsf] ljZn]if0f ug]

f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] htf Joxf]f b]lvPsf 5g ctM k|rlnt

P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

5 fhZj cnL Pj+ bflvnf mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] klR5]b ^ n]

klg yfgLo lgsfosf] klifbsf] lg0fo cgf laleGg gtf]taf6 cfGtls cfo cfhg ug Sg]

Jojyf u]sf]df flassf yfgLo lgsfo tyf xfnsf yfgLo txxaf6 n]]vfkLIf0fsf] qmddf

fhj cfDbfgLsf] lg0fo b]lv cnL tyf bflvnf Ddsf clen]v Jojlyt uL ]|tf k]z u]sf]

5g oaf6 yfgLo txsf] aftlas fhj cnL bflvnf olsg xg s]g jtdfg yfgLo

txaf6 d]t odf laz]if Wofg lbO cfGtls cfosf] plrt klrfng xg kb5 ljleGg ldltdf

ljleGg lzifsaf6 slt sd sg efraf6 eStfgL eof] f] sf] olsg c+s vnfO fhZjsf] t]lh

jgfO k|dfl0ft uL clen]vLs0f u]sf] kfOPg

6 gtf]t gSf+sg mdash yfgLo jfoQ zfg P]g ) tyf lgodfjnL )^ adf]lhd k|To]s ufp+

kflnsfgukfnLsfn] cfkmgf] If]qleqsf] zlIfs efuf]lns cjyf k|fs[lts |f]t cGtut vfgL

h+un tyf cGo |f]t kjfwf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf |f]t gSf+sg

jf gukflnsfsf] k|f]kmfOn tof ugkg]df f] tof u]sf] kfOPg

7 DklQ xtfGt0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z)amp$ sf] bkmf

ampamp cgf ufFpkflnsf jf gukflnsf sfod x+bf f] leq dflxt ePsf flassf ufFp lasf

ldlt jf gu kflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL

sfod ePsf ufFpkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg]

Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cf dfGt leq yfgLo txn] tof uL

k|lta]bg tof ugkg] Jojyf u]sf]df ufFp kflnsfn] DklQsf] clen]v tyf lhGL nut tof

gu]sf] k|To]s flas uf=la==sf lra klatg xg] lalQs vr eP ghfg] lhGL vftf -

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 43

d=n]=k=kmf=g+=ndash$amp_ d]t gofF v8f ug] u]sf] hdf sDk6 Nofk6k lk|06 df]afOn kmf]g ]6

cGo kmlgr htf dNojfg dfgx lhDd]jfL f]sf] 5g ufpFkflnsfaf6 fljs uf=lj==df

x]sf lhGL fdfg olsg uL ufpFkflnsfsf] clen]vdf dflxt ugkb5

8 fjhlgs kLIf0f mdash yfgLo lgsfo cflys k|zflgs lgodfjnL )^$ sf] lgod ^ -k_ df

pkef]Qmf ldltn] u]sf] sfdsf] Dk0f ljj0f ht nfut dNo sfd u]sf] yfg pkef]Stf

ldltsf] gfdfjnL sfo ug] DkGg ug] ldlt htf sfx vNg] uL DalGwt sfoyndf

fjhlgs kLIf0f u]sf] k|ltj]bg DjlGwt yfgLo lgsfodf k|tt ugkg] Jojyf 5 clwsf+z

of]hgfxdf fjhlgs klIf0f guL eStfgL lbPsf] kfOof] ctM lgodfjnLsf] Jojyf cgf

pkef]Qmf ldltaf ePsf sfosf] fjhlgs klIf0f ufpgkb5

9 yfgLo ++lrt sf]if mdash yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjlGw cfb]z )amp$ sf] bkmf

^ df ufpFkflnsf jf gukflnsfsf] yfgLo l~rt sf]if+u cfjWb xg] uL j8fdf Ps vr vftf

xg] tyf rfn cflys jifsf] cGTodf j8fsf] vr vftfdf x]sf] a afFsL sd DjlGwt yfgLo

txsf] l~rt sf]ifdf hDdf ugkg] Jojyf x] tfklg fljssf ufpF ljsf ldlt j8fxn]

cflys jifsf] cGTodf afFsL x]sf] sd l~rt sf]ifdf bflvnf u]sf] gb]lvPsf]n] cfb]zsf] kfngf

uL pQm sd +lrt sf]ifdf bflvnf ulg kb5

10 f]em vlb mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf] lgod

adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f 6s|f kfL vlb ug gxg] tyf lgodfjnLsf] lgod

$ df = nfveGbf a9Lsf] dfnfdfg lnaGbL befpkqsf] dfWodaf6 vlb ugkg] pNn]v 5

sfofnon] $ efraf6 =$^^ndash dNosf ljleGg d]lzgL cfhf vnf befpkqsf] dfWodaf6

vlb uL vr n]v]sf] kfOof] oL ljgf k|ltkwf lgdf0f sfo ufpg] sfodf lgoGq0f uL pQm

vr lgoldt ufpgkb5

h08fn ufpF ljsf ldlt

11 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg amp

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =436700ndash tyf o jifsf] k]ZsLdWo] JolQm

tyf +yfsf] gfddf =470000ndash d]t hDdf =906700ndash afFsL x]sf] b]lvPsf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf

b]vfpgkb5

12 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs k|fljlws kfdz zNs kf]n vlb

nufotsf sd eStfgL ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf]

=amp)ndash cn xgkb5

Ltfk ufpF ljsf ldlt

13 k]ZsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =$)) k]ZsL afFsL x]sf] b]lvPsf]n]

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn]

lqmotf b]vfpgkb5

14 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs tyf kf]n vlbsf] sd eStfgL

ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =^)ndash cn xgkb5

xlxk ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 44

15 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =$$amp))ndash k]ZsL afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn]

lqmotf b]vfpgkb5

16 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs lgdf0f sfo nufotsf] sd eStfgL

ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =()($ndash cn xgkb5

Tot ljBfyL egf DalGw Ifdtf ljsf sfoqmdf xefuL ljleGg k|lzIfsnfO ldlt )amp$^

df eTtf ljt0f ubf clu|d s s66f guL eStfgL lbPsf]n] clu|d s jfktsf] ))ndash cn

xgkb5

kjgL ufpF ljsf ldlt

17 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =2549990ndash tyf o jifsf] k]ZsLdWo] JolQm

tyf +yfsf] gfddf =453250ndash d]t hDdf =3003240ndash afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn]

lqmotf b]vfpgkb5

18 clu|d s ndash laxfL P08 Pf]lo6nfO ldlt 20731120 df n]vfkLIf0f zNs jfkt

=)))) eStfgL ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf]

=$))ndash cn xgkb5

aswjf ufpF ljsf ldlt

19 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg )

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =536000ndash k]ZsL afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn]

lqmotf b]vfpgkb5

20 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs 3 ef8f lgdf0f sfo nufotsf]

sd eStfgL ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =^$^ndash

cn xgkb5

21 sf]if Jojyfkg ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^ cgf ufpF

ljsf ldltsf] gfddf k|fKt xg] j k|sfsf] cfDbfgL P]gsf] bkmf ^) df pNn]v ulPsf] ufpF

ljsf ldlt sf]ifdf hDdf ug kg] Jojyf 5 t fljs ufpF ljsf ldltxn] b]vfPsf]

cflys ljj0fsf] cfGtls cfodf sf]ifdf hDdf guL bkmf ^ sf] pklgod -_ sf] sf]ifjf6 lw

sfo~rfng tsf] sff]jf u]sfn]] lgod+ut b]lvPg

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =$ nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] =$) xhf lgoldt ugkg] =$ nfv ^( xhf k]ZsL afFsL =( nfv xhf x]sf]

5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 45

a]NxL rk]gf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpF kflnsfsf] ut jifsf] dfHbft =$ nfv xhf of] jifsf] cfo =( sf]8 ^) nfv

$) xhf d]t hDdf =(sf]8 $ nfv xhf cfDbfgL ePsf]df =( sf]8 nfv ^ xhf vr eO

= nfv $ xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 n]vfkLIf0fmdash tTsfnLg uf=lj==x xfnsf j8fxsf] fdflhs Iff eTtf ljt0fsf] Ssn gt]tf

lhNnf dGjo ldltdf k7fPsf] hgfO f]sf] |]tf k]z gePsf]n] o 8f]af6 n]vf klIf0f ulPsf]

5g

2 n]vfkLIf0f k|ltj]bg sfofGjog mdash )amp)amp sf] n]vfkLIf0fsf] k|ltj]bgdf pNn]lvt of]hgfut

k]ZsL a]h nutsf] clen]v lhGL nut Pj+ f] sf slkmot Joxf]fx cBfjlws uL km5of6

Pj+ lgoldt ug] k4ltsf] ljsf u]sf] b]lvPg fy lhNnf dGjo ldltsf] sfofno KtLsf]

)amp)amp$ sf] cfGtls n]vfkLIf0fdf cf+NofOPsf slkmot PJf+ a]hxsf] nut fv]sf] 5g eg]

fljs ufpF ljsf ldlt xfnsf j8fxn] cfGtls n]vfkLIf0f d]t ufPsf 5gg

3 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df sfofnon] n]vf

bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

pkdxfgukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf

fv]sf] b]lvof] o af6 pk dxfgukflnsfsf] rn crn DklQ tyf fx cfdLsf] cjyf

olsg ug lsPg k|rlnt lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf

n]vf tof ug kb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tyf

u of]hgf tof gu]sf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bgdf pNn]lvt ddt

tyf lnnfd laqmL DaGwL Joxf]f sfofGjog gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo

gvnfPsf] ddt clen]v gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f

rLs0f gu]sf] fdflhs n]vfkLIf0f ug] gu]sf] of]hgf xtfGt0f gu]sfsdrfLxsf] sfo

ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ug] ltgLxsf] ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL

thdf xg gs]sf] htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls

lgoGq0f k|0ffnL b[9 agfpg kb5

5 fhZj cnL Pj+ bflvnf mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] klR5]b ^ n] klg

yfgLo lgsfosf] klifbsf] lg0fo cgf laleGg gtf]taf6 cfGtls cfo cfhg ug Sg] Jojyf

u]sf]df flassf yfgLo lgsfo tyf xfnsf yfgLo txxaf6 n]]vfkLIf0fsf] qmddf fhj

cfDbfgLsf] lg0fob]lv cnL tyf bflvnf Ddsf clen]v Jojlyt uL ]|tf k]z u]sf] 5g oaf6

yfgLo txsf] aftlas fhj cnL bflvnf olsg xg s]g jtdfg yfgLo txaf6 d]t

odf laz]if Wofg lbO cfGtls cfosf] plrt klrfng xgkb5 ljleGg ldltdf ljleGg lzifsaf6

slt sd sg efraf6 eStfgL eof] f]sf] olsg c+s vnfO fhZjsf] t]lh jgfO k|dfl0ft uL

clen]vLs0f u]sf] kfOPg

6 gtf]t gSf+sg mdash yfgLo jfoQ zfg P]g ) tyf lgodfjnL )^ adf]lhd k|To]s ufp+

kflnsfgukfnLsfn] cfkmgf] If]qleqsf] zlIfs efuf]lns cjyf k|fs[lts |f]t cGtut vfgL

h+un tyf cGo |f]t kjfwf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf |f]t gSf+sg

jf gukflnsfsf] k|f]kmfOn tof ugkg]df f] tof u]sf] kfOPg

7 aaemfy ndash +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt )amp sf] cflys sff]af tyf

vftf +rfng DaGwdf yk ki6 kflPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf

dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v

dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f

sfo ugkg]df o gukflnsfdf dflxt ePsf fljssf ufFp ljsf ldltsf] a]h nut tyf

DkLIf0fsf] clen]v gukflnsfn] olsg uL cBfjlws gu]sf]n] gukflnsfn] pSt Jojyfsf]

sfofGjog ug kb5 fy n]vfkLIf0fsf] s|ddf ut cf=j=)amp)amp sf] clGtd n]vfkLIf0f k|ltj]bgdf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 46

pNn]lvt lhGL dfHbft ljj0f k]ZsL of]hgfut ljj0f k|fKt ePsf] b]lvP klg gukflnsfdf

clen]vLs0f ulPsf] 5g

8 DklQ xtfGt0f MyfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z)amp$ sf] bkmf ampamp

cgf ufFpkflnsf jf gukflnsf sfod x+bf f] leq dflxt ePsf flassf ufFp lasf ldlt

jf gu kflnsf jf Tosf] sg j8fsf] rn crn DklQbfloTj tyf clen]v ToL sfod ePsf

ufFpkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf dfGt leq yfgLo txn] tof uL k|lta]bg tof

ugkg] Jojyf u]sf]df ufFp kflnsfn] DklQsf] clen]v tyf lhGL nut tof gu]sf] k|To]s flas

uf=la==sf lra klatg xg] lalQs vr eP ghfg] lhGL vftf d]t gofF v8f ug] u]sf] hdf

sDk6 Nofk6k lk|06 df]afOn kmf]g ]6 cGo kmlgr htf dNojfg dfgx lhDd]jfL f]sf]

5g ufpFkflnsfaf6 fljs uf=lj==df x]sf lhGL fdfg olsg uL ufpFkflnsfsf] clen]vdf

dflxt ugkb5

9 fjhlgs kLIf0f mdash yfgLo lgsfo cflys k|zflgs lgodfjnL )^$ sf] lgod ^ -k_ df

pkef]Qmf ldltn] u]sf] sfdsf] Dk0f ljj0f ht nfut dNo sfd u]sf] yfg pkef]Stf

ldltsf] gfdfjnL sfo ug] DkGg ug] ldlt htf sfx vNg] uL DalGwt sfoyndf

fjhlgs kLIf0f u]sf] k|ltj]bg DjlGwt yfgLo lgsfodf k|tt ugkg] Jojyf 5 clwsf+z

of]hgfxdf fjhlgs klIf0f guL eStfgL lbPsf] kfOof] ctM lgodfjnLsf] Jojyf cgf

pkef]Qmf ldltaf ePsf sfosf] fjhlgs klIf0f ufpgkb5

10 yfgLo ++lrt sf]if mdash yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjlGw cfb]z )amp$ sf] bkmf

^ df ufpFkflnsf jf gukflnsfsf] yfgLo l~rt sf]if+u cfjWb xg] uL j8fdf Ps vr vftf

xg] tyf rfn cflys jifsf] cGTodf j8fsf] vr vftfdf x]sf] a afFsL sd DjlGwt yfgLo

txsf] l~rt sf]ifdf hDdf ugkg] Jojyf x] tfklg fljssf ufpF ljsf ldlt j8fxn]

cflys jifsf] cGTodf afFsL x]sf] sd l~rt sf]ifdf bflvnf u]sf] gb]lvPsf]n] cfb]zsf] kfngf

uL pQm sd +lrt sf]ifdf bflvnf ulg kb5

11 lxfa ldnfg ndash sdrfLx jf a9jf e Ps sfofnoaf6 csf] sfofnodf hfFbf cfˆgf] lhDdfdf

x]sf] cflys tyf DalGwt gt]tfx cfˆg lhDdfdf fv]sfn] n]vfklIf0fsf] dodf pSt gt]tfx

pknAw gxg klifbsf] lg0fo pknAw gxgn] cflys laa0f tof gxg] xFbf lxfa olsg ug

d]t lsPg cflys sff]afsf] c+s le8fg ug glsPsf]n] cflys laa0fsf] oyfytf d]t

olsg xg s]g ctM Totkm DalGwt lgsfon] Wofg lbg kb5

12 sf]if Jojyfkg ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^ cgf ufpF

ljsf ldltsf] gfddf k|fKt xg] j k|sfsf] cfDbfgL P]gsf] bkmf ^) df pNn]v ulPsf] ufpF

ljsf ldlt sf]ifdf hDdf ugkg] Jojyf 5 t dfly pNn]lvt fljs ufpF ljsf

ldltxn] b]vfPsf] cflys ljj0fsf] cfGtls cfodf sf]ifdf hDdf guL bkmf ^ sf] pklgod

-_ sf] sf]ifjf6 lw sfo~rfng tsf] sff]jf u]sfn]] lgod+ut b]lvPg

13 f]em vlb mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf] lgod

adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f 6s|f kfL vlb ug gxg] tyf lgodfjnLsf] lgod

$ df = nfveGbf a9Lsf] dfnfdfg lnaGbL befpkqsf] dfWodaf6 vlb ugkg] pNn]v 5

sfofnon] ljleGg ldltdf ^ yfg efraf6 =$(amp^amp$ndash dNosf ljleGg d]lzgL cfhf tyf

kmlgr vnf befpkqsf] dfWodaf6 vlb uL vr n]v]sf] kfOof] oL ljgf k|ltkwf lgdf0f

sfo ufpg] sfodf lgoGq0f uL pQm vr lgoldt ufpgkb5

em8|sL ufpF ljsf ldlt

14 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs lgdf0f sfo nufotsf sd

eStfgL ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =$))ampndash cn

xgkb5

aglgof ufpF ljsf ldlt

15 lhGL bflvnfmdash cf]kf] df]jfOn vlb ul =())ndash vr n]v]sf]df lhGL cfDbfgL afFw]sf]

gb]lvPsf]n] lhGL bflvnf k|lta]bg k]z xg kb5

16 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 47

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg amp

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =(()^(ndash afFsL x]sf] b]lvPsf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf

b]vfpgkb5

17 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs kmlgr vlb ubf ubf cfos

P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =$($ndash cn xgkb5

18 dfHbft sd ndash fljs ufpF lasf ldlt lhDdf x]sf] gub dfhft =(ndash xfnDd ufpFkflnsf

vftfdf hDdf ePsf] gb]lvPsf]n] pSt sd ufpF sfokflnsfsf] vftfdf bflvnf xgkb5

19 k|f]Tfxg eQf ndash uf=lj== lrj gtL fd sdf ofbjn] gtfj0f b]lv d+l dlxgfDd tnjsf] )

k|ltztn] xg] k|f]Tfxg eTtf egL =amp)ndash eQmfgL lnPsf]df f] DaGwL lg0fo k]z xg

gcfPsf]n] lg0fo k]z xg kg] cGoyf czn xgkb5

g3f] ufpF ljsf ldlt

20 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =2379489ndash tyf o jifsf] k]ZsLdWo] JolQmsf]

gfddf =)))ndash d]t hDdf =2400489- afFsL x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf

adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf b]vfpgkb5

21 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs tyf lgdf0f sfosf] sd eStfgL

ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =(^ampndash cn xgkb5

= ljleGg JolQmnfO k|lzIfs eQf ljt0f ubf clu|d s s66f u]sf] gkfOPsf]n] f] jfkt sf]

=4725- cn xgkb5

a]NxL rk]gf ufpF ljsf ldlt

22 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg ^

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =amp$ndash k]ZsL afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL cn km5of6 ug] ufpg] sfodf ufpFkflnsfn]

lqmotf b]vfpgkb5

23 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs tyf lgdf0f sfosf] sd eStfgL

ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =^(ndash cn xgkb5

24 a9L eQmfgL mdash Ps sfofno xof]uLnfO k|lt dlxgf =)))ndash sf bn] eStfgL lbg kg]df

dlxgfsf] =)))ndash sf bn] eStfgL lbPsf] kfOof] oL =))))ndash a9L eStfgL lbg ldNg]

cfwf tyf k|df0f k]z xgkb5

25 cfDbfgL ]|tf mdash Dffly pNn]v ulPsf ufpF ljsf ldlt ufpF kflnsf j8fxn] cfDbfgL ]|tfsf]

nflu k|of]u ugkg] d=n]=k=kmf g+= )s )v gubL lb lgoGq0f vftf htf vftfx

fv]sf] 5g hn] ubf oyfy cfDbfgL olsg ug lsPg ctM cfDbfgL pQm vftf tyf ljj0f

fvL cfDbfgL ]|tf cBfjlws ugkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =) nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] = xhf lgoldt ugkg] = nfv (amp xhf k]ZsL afFsL =$ nfv x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 48

lji0fk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpF kflnsfsf] ut jifsf] dfHbft = xhf of] jifsf] cfo =$ sf]8 amp xhf d]t

hDdf =$ sf]8 nfv xhf cfDbfgL ePsf]df = sf]8 amp nfv ) xhf vr eO =amp nfv

xhf dfHbft x]sf] b]lvG5 f] sff]afsf] n]vfkLIf0faf6 b]lvPsf pNn]Vo Joxf]f lgDgfgf 5g M

1 n]vfkLIf0fmdash o 8f]af6 fljs dn]sk uf=lj==sf] n]vfkLIf0f ulPsf] 5g

2 hdgL dw]kf jf8 g++ sf] lhNnf ljsf ldltsf] ljj0f cgf lgsff rfn vrdf

=$)))ndash kFhLutdf =$$^ndash lgsff ePsf] b]lvG5 odf fdflhs Iff cfGtls

cfo dfj]z 5g

3 n]vfkLIf0f k|ltj]bg sfofGjog mdash )amp)amp sf] n]vfkLIf0fsf] k|ltj]bgdf pNn]lvt of]hgfut

k]ZsL a]h nutsf] clen]v lhGL nut Pj+ f] sf slkmot Joxf]fx cBfjlws uL km5of6

Pj+ lgoldt ug] k4ltsf] ljsf u]sf] b]lvPg fy lhNnf dGjo ldltsf] sfofno KtLsf]

)ampamp$ sf] cfGtls n]vfkLIf0fdf cf+NofOPsf slkmot PJf+ a]hxsf] nut fv]sf] 5g eg]

fljs ufpF ljsf ldlt xfnsf j8fxn] cfGtls n]vfkLIf0f d]t ufPsf 5gg

4 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df sfofnon] n]vf

bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

pkdxfgukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf

fv]sf] b]lvof] o af6 pk dxfgukflnsfsf] rn crn DklQ tyf fx cfdLsf] cjyf

olsg ug lsPg k|rlnt lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf

n]vf tof ug kb5

5 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf

tyf u of]hgf tof gu]sf] cflys sfoljlw lgodfjnL lhGL lgLIf0f k|ltj]bg tof gu]sf]

lgLIf0f k|ltj]bgdf pNn]lvt ddt tyf lnnfd laqmL DaGwL Joxf]f sfofGjog gu]sf] lhGL

vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v gfv]sf] cfjlws u of]hgf tof

gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug] gu]sf] of]hgf

xtfGt0f gu]sfsdrfLxsf] sfo ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg

+oGq u7g gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug] ltgLxsf] ljZn]if0f ug]

f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] htf Joxf]f b]lvPsf 5g ctM k|rlnt

P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

6 fhZj cnL Pj+ bflvnf mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] klR5]b ^ n]

klg yfgLo lgsfosf] klifbsf] lg0fo cgf laleGg gtf]taf6 cfGtls cfo cfhg ug Sg]

Jojyf u]sf]df flassf yfgLo lgsfo tyf xfnsf yfgLo txxaf6 n]]vfkLIf0fsf] qmddf

fhj cfDbfgLsf] lg0fo b]lv cnL tyf bflvnf Ddsf clen]v Jojlyt uL ]|tf k]z u]sf]

5g oaf6 yfgLo txsf] aftlas fhj cnL bflvnf olsg xg s]g jtdfg yfgLo

txaf6 d]t odf laz]if Wofg lbO cfGtls cfosf] plrt klrfng xg kb5 ljleGg ldltdf

ljleGg lzifsaf6 slt sd sg efraf6 eStfgL eof] f] sf] olsg c+s vnfO fhZjsf] t]lh

jgfO k|dfl0ft uL clen]vLs0f u]sf] kfOPg

7 gtf]t gSf+sg mdash yfgLo jfoQ zfg P]g ) tyf lgodfjnL )^ adf]lhd k|To]s ufp+

kflnsfgukfnLsfn] cfkmgf] If]qleqsf] zlIfs efuf]lns cjyf k|fs[lts |f]t cGtut vfgL

h+un tyf cGo |f]t kjfwf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf |f]t gSf+sg

jf gukflnsfsf] k|f]kmfOn tof ugkg]df f] tof u]sf] kfOPg

8 aaemfy ndash +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt )amp sf] cflys sff]af

tyf vftf +rfng DaGwdf yk ki6 kflPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf

gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL

tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL

km5of6 tyf a]h DkLIf0f sfo ugkg]df o gukflnsfdf dflxt ePsf fljssf ufFp

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 49

ljsf ldltsf] a]h nut tyf DkLIf0fsf] clen]v gukflnsfn] olsg uL cBfjlws gu]sf]n]

gukflnsfn] pSt Jojyfsf] sfofGjog ug kb5 fy n]vfkLIf0fsf] s|ddf ut jif )amp)amp

sf] clGtd n]vfkLIf0f k|ltj]bgdf pNn]lvt lhGL dfHbft ljj0f k]ZsL of]hgfut ljj0f k|fKt

ePsf] b]lvP klg gukflnsfdf clen]vLs0f ulPsf] 5g

9 DklQ xtfGt0f MyfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z)amp$ sf] bkmf

ampamp cgf ufFpkflnsf jf gukflnsf sfod x+bf f] leq dflxt ePsf flassf ufFp lasf

ldlt jf gu kflnsf jf Tosf] sg j8fsf] rn crn DklQbfloTj tyf clen]v ToL sfod

ePsf ufFpkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f

DklQsf] clen]v tyf lhGL nut vftf )amp$ cf dfGt leq yfgLo txn] tof uL

k|lta]bg tof ugkg] Jojyf u]sf]df ufFp kflnsfn] DklQsf] clen]v tyf lhGL nut tof

gu]sf] k|To]s flas uf=la==sf lra klatg xg] lalQs vr eP ghfg] lhGL vftf d]t

gofF v8f ug] u]sf] hdf sDk6 Nofk6k lk|06 df]afOn kmf]g ]6 cGo kmlgr htf dNojfg

dfgx lhDd]jfL f]sf] 5g oL lhGL dfnfdfgsf] cfDbfgL ghgfpFbf lhGL dfnfdfgx

xfpg lxgfldgf xg Sg] xFbf vlb ulPsf dfnfdfgxsf] k|s[lt cgf DalGwt lhGL

vftfdf cfDbfgL hgfO lhGL vftf cBfalws ugkb5 ufpFkflnsfaf6 fljs uf=lj==df x]sf

lhGL fdfg olsg uL ufpFkflnsfsf] clen]vdf dflxt ugkb5

10 fjhlgs kLIf0f mdash yfgLo lgsfo cflys k|zflgs lgodfjnL )^$ sf] lgod ^ -k_ df

pkef]Qmf ldltn] u]sf] sfdsf] Dk0f ljj0f ht nfut dNo sfd u]sf] yfg pkef]Stf

ldltsf] gfdfjnL sfo ug] DkGg ug] ldlt htf sfx vNg] uL DalGwt sfoyndf

fjhlgs kLIf0f u]sf] k|ltj]bg DjlGwt yfgLo lgsfodf k|tt ugkg] Jojyf 5 clwsf+z

of]hgfxdf fjhlgs klIf0f guL eStfgL lbPsf] kfOof] ctM lgodfjnLsf] Jojyf cgf

pkef]Qmf ldltaf ePsf sfosf] fjhlgs klIf0f ufpgkb5

11 yfgLo ++lrt sf]if mdash yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjlGw cfb]z )amp$ sf] bkmf

^ df ufpFkflnsf jf gukflnsfsf] yfgLo l~rt sf]if+u cfjWb xg] uL j8fdf Ps vr vftf

xg] tyf rfn cflys jifsf] cGTodf j8fsf] vr vftfdf x]sf] a afFsL sd DjlGwt yfgLo

txsf] l~rt sf]ifdf hDdf ugkg] Jojyf x] tfklg fljssf ufpF ljsf ldlt j8fxn]

cflys jifsf] cGTodf afFsL x]sf] sd l~rt sf]ifdf bflvnf u]sf] gb]lvPsf]n] cfb]zsf] kfngf

uL pQm sd +lrt sf]ifdf bflvnf ulg kb5

12 a]h clen]v km5of6 ndash +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt 20731225 sf] cflys

sff]af tyf vftf +rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf

tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf]

k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf

k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5 gukflnsfn] a]h clen]v k]ZsL af+sLsf]

ljj0f tyf f] sf] km5of6sf] cBfjlws clen]v fv]sf] kfOPg

13 lxfa ldnfg ndash sdrfLx jf a9jf e Ps sfofnoaf6 csf] sfofnodf hfFbf cfˆgf] lhDdfdf

x]sf] cflys tyf DalGwt gt]tfx cfˆg lhDdfdf fv]sfn] n]vfklIf0fsf] dodf pSt gt]tfx

pknAw gxg klifbsf] lg0fo pknAw gxgn] cflys laa0f tof gxg] xFbf lxfa olsg ug

d]t lsPg cflys sff]afsf] c+s le8fg ug glsPsf]n] cflys laa0fsf] oyfytf d]t

olsg xg s]g ctM Totkm DalGwt lgsfon] Wofg lbg kb5

14 sf]if Jojyfkg ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^ cgf ufpF

ljsf ldltsf] gfddf k|fKt xg] j k|sfsf] cfDbfgL P]gsf] bkmf ^) df pNn]v ulPsf] ufpF

ljsf ldlt sf]ifdf hDdf ug kg] Jojyf 5 t fljs ufpF ljsf ldltxn] b]vfPsf]

cflys ljj0fsf] cfGtls cfodf sf]ifdf hDdf guL bkmf ^ sf] pklgod -_ sf] sf]ifjf6 lw

sfo~rfng tsf] sff]jf u]sfn]] lgod+ut b]lvPg

15 f]em vlb mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf] lgod

adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f 6s|f kfL vlb ug gxg] tyf lgodfjnLsf] lgod

$ df = nfveGbf a9Lsf] dfnfdfg lnaGbL befpkqsf] dfWodaf6 vlb ugkg] pNn]v 5

sfofnon] ljleGg ldltdf amp yfg efraf6 =ampndash dNosf ljleGg d]lzgL cfhf tyf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 50

kmlgr vnf befpkqsf] dfWodaf6 vlb uL vr n]v]sf] kfOof] oL ljgf k|ltkwf lgdf0f

sfo ufpg] sfodf lgoGq0f uL pQm vr lgoldt ufpgkb5

16 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufpFkflnsfaf6 ut ljut jifb]lv ljleGg

sdrfLsf] gfddf fdflhs Iff eQf jfktsf] =9845600ndash k]ZsL afFsL x]sf] b]lvPsf]n]

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL cn km5of6 ug] ufpg] sfodf

ufpFkflnsfn] lqmotf b]vfpgkb5

ld|xf lluofg ufpF ljsf ldlt

17 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg )

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =($ndash k]ZsL afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL cn km5of6 ug] ufpg] tkm ufpFkflnsfn]

lqmotf b]vfpgkb5

18 clu|d s ndash ljleGg ldltdf $ yfg efraf6 n]vfkLIf0f zNs lgdf0f sfo nufotsf sd

eStfgL ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =^(ndash cn

xgkb5

19 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf] |]tf +nUg uL vr ug kg] Jojyf 5 o DaGwdf b]lvPsf Joxf]f

lgDgfgf 5g M

201 uf=lj==n] ljleGg ldltsf ^ efraf6 8s ejg lgdf0fdivideddt v]nsb fdu|L vlb cflbdf

=$$)^^ndash vr n]v]sf]df f] ki6ofOF xg] lan ekfO Demftf k]z gePsf]n] pQm k|df0fx

k]z xgkb5

202 kSsL gfnf lgdf0f sfosf] nflu pkef]Qmf dltnfO laleGg ldltdf lbPsf] k]ZsL ldlt ldlt

2074331 df km5|of6 uL $)ampndash vr n]v]sf]df sfo DkGg k|lta]bg lan ekfO tyf

sd alemlnPsf] k|df0f d]t +nUg gePsf]n] pQm k|df0fx k]z xg kg]] cGoyf vr n]v]sf] sd

cn xgkb5

203 tf kf]n s[lif 8s rftff lgdf0f nufotsf sfosf nflu pkef]Qmf dltnfO laleGg ldltdf

lbPsf] k]ZsL ldlt ldlt 2074331 df km5|of6 uL $)ndash vr n]v]sf]df sfo DkGg

k|lta]bg lan ekfO tyf sd alemlnPsf] k|df0f d]t +nUg gePsf]n] pQm k|df0fx k]z xgkg]]

cGoyf vr n]v]sf] sd cn xgkb5

204 kSsL gfnf lgdf0f sfosf] nflu pkef]Qmf dltnfO laleGg ldltdf lbPsf] k]ZsL ldlt ldlt

2074331 df km5|of6 uL ampndash vr n]v]sf]df sfo DkGg k|lta]bg lan ekfO tyf

sd alemlnPsf] k|df0f d]t +nUg gePsf]n] pQm k|df0fx k]z xg xgkb5

hdgL dw]kf ufpF ljsf ldlt

20 gub dfHbft ndash o ufpF ljsf ldltdf x]sf] gub dfHbft =)$(ndash xfnDd ufpFkflnsfsf]

vftfdf hDdf u]sf] gb]lvPsf]n] f] sd bflvnf ug kb5

21 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 51

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =^ampndash afFsL x]sf] b]lvPsf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf

b]vfpgkb5

22 clu|d s ndash sfofnon] Ps kmdnfO n]vfkLIf0f zNs eStfgL lbFbf cfos P]g ) sf] bkmf

( adf]lhd clu|d s s66L gePsf] =()ndash cn xgkb5

af]lof ufpF ljsf ldlt

23 bflvnf mdash n]vfkLIf0faf6 cfGtls cfo =)( ndash b]lvPsf]df cfo Joo ljj0fdf f] sd

dfa]z u]sf] gkfOPsf]n] ufpFkflnsfsf] vftfdf hDdf ug kb5

24 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =))$ndash afFsL x]sf] b]lvPsf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf

b]vfpgkb5

O6xL lji0fk ufpF ljsf ldlt

25 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg ^

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =$($$ampndash afFsL x]sf] b]lvPsf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf

b]vfpgkb5

26 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs tyf kf]n vlbsf] eStfgL lbFbf

cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =$^ndash cn xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = nfv xhf a]hkm5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = xhf lgoldt ugkg] = nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 52

nxfg gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - nfv xhf of] jif+ cfo - sf]8 nfv ( xhf

d]t - sf]8 ) nfv ^amp xhf cfDbfgL ePsf]df - sf]8 ( nfv amp xhf vr+ eO+ -^ sf]8

$ nfv ( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 gub bflvnf M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ugkg]5 Dofbleq lhDd]jf JolQmn] gubL tyf lhGL bflvnf u]sf] gt]tf

v8f ug gs]df DalGwt tfns sfofno jf ljefuLo k|dvn] kGw| lbgeGbf a9L l9nf] u]sf] eP

kRrL k|ltzt hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd

ljefuLo sfafxL d]t ug ufpg Sg] pNn]v 5 ttsflng fhZj zfvf k|dv 1fg sdf

dxf]7+u ljut jifb]lv lhDdf x]s]f =amp$ndash xfnDd gukflnsfsf] sf]ifdf bflvnf u]sf]

kfOPg lgh sdrfL xfn ]jf lgj[t eOs]sf] ]jflgj[t jfkt ljwf lbOgs]sf]] cjyfdf lghn]

pQm sd sfggsf] Jojyf cgf lkmtf gu]df lghsf] ljwfaf6 s66f uL =amp$ndash czn

ugkb5

2 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsf gukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd

yfgLo tx u7g xg cl3)ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof

uL +l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg]

Jojyf 5 o gukflnsfdf fljssf ufpFF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df

f]sf] cflys k|ltj]bg k]z guL jsdf ePsf] dfHbft dfq k7fPsf] cfwfdf lhNnf dGjo ldltdf

uflj gukflnsfsf gfddf lgsff ePsf] sd =4968436ndashlkmtf ePsf] 5 cflys ljj0f

j]u dfHbft ljj0f dfq k7fpg] sfo lgod +ut b]lvPg

3 cfGtls lgoGq0fM nxfg gukflnsfdf yflgo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod

^ cGtut cfGtls n]vfkLIf0f zfvfsf] Jojyf gePsf] lgoldt cfGtls n]vfkLIf0f ePsf]

sfos|d e|d0f vr eStfgL ubf e|d0f k|ltj]bg +nUg gePsf] cfkltstf dNo clej[l4 sdf btf

ePklg s ljhs a]u eStfgL u]sf] vlb cfb]zdf vr ah]6 lzifs clGtd bflvnf ldlt cflb

ljj0f tof gu]sf] of]hgfx=DkGg ePkl5 fdflhs fjhlgs n]vfkLIf0f ufO pkef]StfnfO

xtfGt0f gu]sf htf cfGtls lgoGq0f sfox=xg s]sf] b]lvPg

4 DklQ xtfGt0f MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf

Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

n]vfkLIf0f cjwL )amp$ sflts leq o gukflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL

DklQ gukflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQ xtfGt0f gxbf xfpg] bkof]u

xgSg] b]lvPsf] 5 u7g cfb]z jdf]lhd gukflnsfn] fljs ufpFljsf ldltn] pknJw ufPsf

ljj0fjf6 b]lvPsf lhGL fdfgx= f] ljj0f pNn]v gePsf ejg fOsn lxt cGo

lhDL dfHbft DklQx=d]t Plsg uL jfldTjdf lng kb5

5 xf6 ahf ]jf zNs M ubL xf6 jhf jf]n sjf]njf6 ldlt )amp$ b]lv )amp$ Ddsf] nflu

cf=s]= lgdf0f ]jf+u =amp$)ndash df Demftf ePsf] kfOof]] +emftf cgf k|yd lstf

=amp$)ampndash rnfg khL hfL xg cufj )amp df jemfO afFls bO lstf qmd sflts t]gtf]

lstf df3 df qmd =amp(ndash =(ndash bflvnf ugkg] gaemfPsf] v08df f] sd

afasf] o gukflnsfdf flvPsf] g]kfn as ln= nxfg zfvfsf] hdfgL kqjf6 lng] pNn]v 5

7]s]bfn] +emftf c+s dWo] ldlt )amp$$ Dd =(($ndash dfq jemfO =)^^^ndash jf+sL fv]sf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 53

n]vfkLIf0f calw Dd jemfPsf] kfOPg lghn] fv]sf] a+s hdfgtsf] Dofb klg dfKt eO s]sf]n]

=)^^^ndash cn ugkb5

51 jnxf6 -kzxf6_ ahfsf] 7]Ssf hugfy k|fb uKtf+u )amp) b]lv )amp$)) Ddsf] nflu

=$ndash lng] uL Demftf ePsf]df gukflnsfn] j sd bflvnf eOs]sf] hgfP tfklg lghn]

)amp$) df =amp^ndash dfq jemfPsf] kfOof] jf+sL =amp^ndash n]vfkLIf0f calwDd klg

jemfpg jf+sL b]lvPsf]n] =amp^ndash cn ugkb5

52 ldlt )amp$ b]lv )amp$ Ddsf nflu vL jfv|f xf6 ahf 7]Ssf 7]s]bf nxfg lgdf0f ]jf+u

u]sf] 5 7]Ssf +emftf cgf k|yd lstf =amp$)ampndash rnfg khL hfL xg cufj )amp df

bflvn ePsf] afFls sd bO lstf dWo] bf]gtf] lstf sflQs df leq =amp)(ndash t]gtf|] lstf

df3 )amp leq =amp)(ndash bflvn ugkg] Jojyf dWo] k|yd lstf bflvnf eO rngkhL hfL

u]sf] kfOof] afFsL sd afasf] o g= kf= sf] gfpFdf dfGotf k|fKt afl0fHo asaf6 hdfgL kq

adf]lhd hDdf bflvn ufO lng] Demftfdf pNn]v lyof] 7]s]bfn] +emftf dWo] =amp)(ndash

n]vfkLIf0f calw Dd klg jemfPsf] 5g eg] a+s hdfgt sf] Dofb klg x]sf] kfOPg oL aSoftf

x]sf] sd =amp)(ndash cn ugkb5

6 kf]vL 7]Ssf M aifsf] -)ampamp$ b]lv )ampamp_ sf] nflu kf]vL 7]]Ssf DjGwL rgfdf Psd7 rnfg

khL hfL xg cufj bflvnf xg kg] elg pNn]v 5 f] 7]Ssf P= Pr= P lgdf0fn] ==()))ndash df

sf u]sf] kfOof] rgf cgf guL rnfg khL hfL xg cufj k|yd lstf =$ampampndash bf]gtf]

lstf =$ampampndash df3 dfGtDddf aemfOSg kg] +emftfd Jojyf u]s]f 5 rgf tyf +emftf

kms ug pkoQm b]lvPg fy 7]s]bfn] sg klg lstf gjemfPsf] f]jfktsf] hdfgt klg lnPsf]

kOPg oL +emftf uL rngkhL lbg] t 7]Ssf jfktsf] sd glbg] sfonfO lgTfxLt uL

=()))ndash cn ugkb5

7 k|zflgs vrM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] bkmf $ df gukflnsfn] jLs[t

ah]6sf] kll3leq xL Pg adf]lhd s zNs ]jf zNs bt ef8faf6 p7fPsf] sn Ps sf]8

kofF eGbf a9L cfDbfgL xg] gukflnsfsf] kRrL k|ltzt eGbf a9L sd k|zflgs sfosf nflu

vr ug kfOg] 5g eGg] Jojyf 5 o gukflnsfn] cfGtls cfDbfgLjf6 ldf eGbf a9L vr

u]sf] =$$$))^)ndashlgodDdt b]lvPg

8 clu|d cfos M cfos P]g ) n] ljleGg eQmfgLxdf tf]lsPsf] bdf clu|d s ssectL u] dfq

eQmfgL ug kg] Jojyf u]sf]5 gukflnsfn] ljleGg kmdsf] eQmfgL ubf sfgg jdf]lhd nfUg] s

ssectf u]s]f kfOPg eQmfgLdf ssectf gePsf] clu|d cfos =^^$$( Djlwtjf6 czn ug[kb5

81 gukflnsfn] lk g]kfnsf] sn eQmfgL =()))ndash dWo] dcs jfx]sf] sd =)))))ndash df

lgodfgf clu|d s ssectf u]s]f kfOPg sfggsf] Jojyf cgf eQmfgLdf ssectf gePsf] clu|d

cfos =$))ndash Djlwtjf6 czn ugkb5

9 jLhs M dNo clej[l4 s lgodfjnL ) sf] lgod ( df amp df btf ePsf] JolQmn] sg jt jf

]jf cfklt ubf 9fFrfdf s ljhs lbg kg] Jojyf5 sfofnon] fdbflos klrfns lk g]kfn+u

=())))ndash df +emtf uL eQmfgL ubf s ljhs k]z gu]sf]n] sfonon] f] kmdnfO =))))ndash

dfq eQmfgL lbO =()))ndash cfGtls fhZj sfofnodf hDdf ullbPsf] kfOof] btf ePsf] kmdn]

ljhs hfL guL eQmfgL lng dgflj b]lvPg

91 gukflnsfn] dcs btf ePsf] cfkltstf kj lIflth k|sfzg k|f= ln -)amp_ nfO ljhs g

glnO glnO =)))ndash eStfgL u]sf] kfOof] s btf kmdjf6 ljhs glnO eQmfgL u]sf] vr

lgo+ut b]lvPg

10 sG6Lh]GLM 8s ddt sfo sf] eQmgL k|ltzt slG6Gh]GL sd = ampndash slsect ul = )(ampndash

eQmgL lbOPsf]df slG6Gh]GL sdsf] r]s efr d +nUg ulPsf] ePsf]n] slG6Gh]GL vftfdf

=ampndash sf] r]s le b]vfO cfDbfgL afFwg kb5

11 ljn ekfO M cflys sfoljlw lgodfjnL )^$ sf] bkmf ^ df vr ubf vrsf] lan ekfOlxt

n]vf fVg kg]5 sg sdsf] eQmfgL lb+bf Lt ku] jf gku]sf] hfFr ug kg] Jojyf 5 gukflnsfn]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 54

vrsf] k|of]hg ki6L k|df0fLt xg] sfuhft +nUg guL of]hgf klehgsf nfuL fdfgx=Vflbsf

eQmfgL lbPsf] kfOof] vr kli6 xg] cfwf j]u n]v]sf] vr = $($))ndash lgodDdt b]lvPg

12 k]ZsL lhDd]jfL M )amp d++l amp af6 yk ( )amp fn cflZjg df j6f ufpFF ljsf ldlt ufleO

gukflnsf sfod ePsf]df xfnDd fljssf ufpFF ljsf ldltxsf] k]ZsL lhDd]jfl gukflnsfsf]

vftfdf fL fljs lhDd]jfL f]sf] kfOPg gukflnsfn] lt ufljsf] k]ZsL 5fgljg uL sfod ugkg]

b]lvof]

13 e|d0f eQf M blgs vr lgodfjnL )^$ sf] lgod amp df rty txsf] sdrfLn] k|ltlbg =)))ndash

sf] bn] blgs eQf kfpg] Jojyf 5 gukflnsfn] jfL rfns hf]u]Gblaquo dxtf]nfO )amp)$amp

b]lv )amp)) Dd lbg )amp)$$ b]lv )amp)$ Dd ) lbg k|lt lbg =))ndash

sf bn] = ^))ndash eQmfgL lbPsf] kfOof] tf]lsPsf] b eGbf j9L bjf6 al9 eQmfgL ePsf]

=$))ndash cn ugkb5

14 a7s eQf M gtL dfofgfy cfrfon] a7s Grfng ug lnPsf] k]ZsL km5of]6sf] ubf +nUg u]sf] eQf

ljt0f kmf6jfLdf pklyt dWo] hgfn] =amp))ndash aem]sf] b]lvPg vr gePsf] jfsL sd +lrtsf]if

bflvnf ugkb5

15 f]em vlbM fjhlgs vlb lgodfjnL )^$ sf] bkmf -$_ cgf fjhlgs lgsfon] Ps nfv

kofF eGbf a9L sdsf] f]em vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f cfkltstf lgdf0f

JojfoL kfdzbftf jf ]jfk|bfosaf6 lnlvtkdf befpkq jf k|tfj dfu uL vlb ug kg]

Jojyf 5 gukflnsfn] ljBlto fdfg vlb ubf =$^ndashbefpkq jf k|tfj dfu gu]sf]n]

o k|sf lw vlb sfo lgoldt b]lvPg

16 wf6L f]wegf M yflgo lgsfo cflys k|zfg lgodfjnL )^$ sf] bkmf ) df wfl6 sd 5sect

vftf vf]ln fVg kg] f] sd cGo k|of]hgdf vr ug gkfOg] Aoayf 5 gukflnsfn] ut ljutdf

wf6L vftfsf] sd =)amp$)ndash gukflnsf sf]if vftfdf sdfGt ul vr u]sf] pNn]v 5

pQm sd )amp$ cfiff9 dfGt Dd klg f]wegf gulPsf]n] cnfO ltg jemfpg kg] sd cGo

k|of]hgdf k|of]u ulxg gldNg] xbf f]wegf uL lxfj ldnfg ugkg] b]vLG5

17 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnon]

ljleGg JolQmnfO lbPsf] k]ZsL cflys jifsf] cGtDd km5of6 guL =6248147ndash jf+sL x]sf]

b]lvPsf]n] lgodfgf km5of6 ugkb5

18 aSoftf M gukflnsfn] b]xfodf pNn]v u]sf] ljleGg 7]Ssfjfktsf] sd p7fpg gsL jSoftf xsf]

kfOof] guklnsfsf] k|dv cfDbfgLsf] |f]t jSoftf fvL fVg gldNg] xbf k|rlnt sfgg jdf]lhd

sfjfxL uL =10330656ndash czn km5of]6 ug[kb5

19 kflgtlds s M cfos P]g ) sf] bkmf amp df f]hufbftfaf6 kflgtlds eQmfgLdf s ssectL

DaGwdf Aoayf ulPsf] 5 P]gsf] bkmf cgf dfa] ulg] kflgtlds cfodf 56 tyf lawf

36fO xg cfpg] s of]Uo cfodf P]gsf] cgrL df pNn]v ulPsf] ssf] b cgf xg cfpg]

s bfloTjdf f]hufbftfn] eQmfg u]sf] cfifwL pkrf jfktsf] s ldnfg uL s]kl5sf] vb s

sdnfO bfdffxLn] dfls kdf lghsf] kflgtldsaf6 ssectf uL DalGwt fhj sfofnodf k|To]s

dlxgf dfKt ePsf] ut]leq aemfpg kb5 oL kflgtlds s bfloTj olsg uL s ssectf ug]

bfloTj o P]gn] f]hufbftfnfO tf]s]sf] 5 gukflnsfn] sdrfLxsf] jflifs kflgtlds

=))))ndash eGbf al9 ePklg Uuml f== s dfq ssectf uL eQmfgL u]sf] b]lvPsf]n] nfUg] kflgtlds

s =)ampndash czn uL +lrtsf]if bflvnf ugkb5

20 jLdfM yfgLo lgsfo cflys k|fzg DjGwL lgodfjnL )^$ sf] lgod ) df vlb Demftfdf

cGoyf Jojyf ePsf]df jfx]s bznfviquestkof ldquoeGbf a9L dNosf] lgdf0f sfo ug] lgdf0f JojfoLn]]

jLdfufpg kg] JojYff 5 sfonon] vlb +emftf ubf jLn ckm Sjfl06Ldf jLdfsf] Jojyf u]sf]

ePtf klg lgdf0f JojfoLjf6 sfd z=ugkj = 10344983ndash sf] jLdf guL lgdf0f z=ug] sfo

lgoldt ePg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 55

uf9f ufpFF ljsf ldlt

21 +lrtsf]if M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf $ jdf]lhd

ufpF ljsf ldltn] cfGtls cfojf6 k|fKt u]sf hgs sd +lrt sf]ifdf bflvnf ugkg] Jojyf

5 o ufljn] cfGtls cfo jf6 +sng u]sf] =$amp)ndash +lrt sf]ifdf bflvnf u]sf] kfOPg

sfgg jdf]lhd +lrt sf]ifdf bflvnf ugkg] sd k|f==czf]s sdf d08n+u x]sf] gub =$amp)ndash

czn uL gukflnsfsf] +lrt sf]if bflvnf xgkb5

22 vlbM fjhlgs vlb lgodfjnL )^$ sf] bkmf -$_ cgf fjhlgs lgsfon] Ps nfv kofF

eGbf a9L sdsf] f]em vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f cfkltstf lgdf0f JojfoL

kfdzbftf jf ]jfk|bfosaf6 lnlvtkdf befpkq jf k|tfj dfu uL vlb ug kg] Jojyf 5

o ufljn] lzj 6]laquol8Euml P08 Knfo af6 xf]G8f xf]g]6 ^) l= l= df]6fOsn =^())ndash df

vlb ubf pSt lgodsf] kfngf u]sf] kfOPg

23 clu|d cfosM cfos P]g ) n] ljleGg eQmfgLdf clu|d s ssectL u] dfq eQmfgL ug kg]

Jojyf 5 uflan] lzj 6]laquol8Euml P08 KnfonfO df]6fOsn vlb uL =265900ndash eQmfgL ubf

clu|d cfos =3529ndash slsect gu]sf]n] lgodfgf nfUg] s Djlwtjf6 czn ugkb5

24 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb )ampamp$ eGbf

cuf8L lbPsf] k]ZsL km5of6 geO = 2209106ndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

uf]ljGbk k|= w= ufpFF ljsf ldlt

25 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb )ampamp$ eGbf

cuf8L lbPsf] k]ZsL km5of6 geO =1608573ndash jf+sL b]lvPsf]n] lgodfgf km5of6 ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =amp sf]8 amp nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =amp nfv ( xhf lgoldt ugkg] =^ sf]8 ^^ nfv ( xhf k]ZsL = sf]8 ^^

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 56

wgu9LdfO gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -amp nfv xhf of] jif+ cfo - sf]8 $ nfv d]t -

sf]8 ^( nfv xhf cfDbfgL ePsf]df -$ sf]8 (( nfv xhf vr+ eO+ - sf]8 ^( nfv

^^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^

df yfgLo txsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg cfGtls n]vfkLIfsjf6 ufpgkg]

5 gukflnsfn] cfˆgf] cfGtls n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsjf6 ufpg Sg]5 eGg] Jojyf 5 gukflnsfn] cflys jifdfKt ePkl5 cfGtls

n]vfkLIf0f ug cgf]w u]sf] hfgsfL lbPsf] ePtfklg clGtd n]vfkLIf0f cjlwDd lhNnf dGjo

ldltsf] cfGtls n]vfkLIfsn] cfn]k uL k|ltj]bg lbPsf] 5g yfgLo txsf] ]jf +rfng tyf

Jojyfkg DjGwL cfb]z )amp$ n] u]s]f Jojyf jdf]lhd cfGtls n]vfkLIf0f gxgfn] n]vfkLIf0f

kj n]vf tyf |]tfdf b]lvPsf sDhf]Lx=wf xgs]sf] kfOPg

2 zLifsut n]vf M cflys sfoljlw P]g ) sf] bkmf ) df a k|sfsf sff]afxiquestsf] n]vf fVg

nufO Tosf] s]Gb|Lo ljj0f tof uL dxfn]vf kLIfs dIf k]z ugkg] Jojyf 5 gukflnsfn]

lzifsut cfDbfgL vrsf] clen]v gfv]sf]n] lzifsut cfDbfgL vr Plsg ug lsPg g]kfn

sfjf6 k|fKt ePsf] cgbfg sd dWo] vr geO lk|mh ugkg] sd d]t Plsg xg s]g

gukflnsfn] lzifsut cfDbfgL vrsf] n]vf fVg kb5

3 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp(

df ufpFkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf

jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

n]vfkLIf0f cjwL )amp$ sflts leq o gukflnsfn]] ut ljut jifdf o gukflnsfdf uflePsf

fljs ufpF ljsf ldltdf x]sf] lhGL DklQcfˆgf] gfddf xtfGt0f uL NofPsf] kfOPg u7g

cfb]z jdf]lhd gukflnsfn] fljs ufpFljsf ldltn] pknJw ufPsf ljj0fjf6 b]lvPsf lhGL

fdfgx= f] ljj0f pNn]v gePsf DklQ x=d]t Plsg uL jfldTjdf lng kb5

4 lhGLsf] nut M cflys sfoljlw lgodfjnL )^$ sf] lgod $amp df sfofno k|dvn] cfˆgf] sfofnodf

x]sf] vlb uL jf guL jf sg k|sfn] xtfGt0f eO jf jtut xfotf jf cGo sg k|sfaf6

k|fKt xg cfPsf] lhGL dfnfdfgsf] ljj0f dNo d]tvnfO lhGL lstfadf ft lbgleq cfDbfgL

afldquowL |]tf v8f uL cBfjlws uLfVg kg]5 gukflnsfn] ut jifsf] lhGL dfHbft tyf of] jif

vlb d]t dfj]z uL lhGLsf] nut v8f u]sf] kfOPg

5 lhGL lgLIf0f k|ltj]bg M cflys sfoljlw lgodfjnL )^$ sf] lgod df k|To]s sfofnon] ut

cflys jifsf] dfHbft rfn cflys jifdf vlb u]sf] tyf xtfGt0f eO cfPsf] dfnfdfg jtut

xfotfsf] iquestkdf k|fKt ePsf] dfnfdfg d]t pNn]v uL sn lhGL dfnfdfgsf] kldf0f dNo

rfn cflys jifdf xtfGt0f eO vr ePsf] kldf0f dNo af ldquosL lhGL dfnfdfg dWo] fat

ddt Def lnnfd ldGxf ug kg] dfnfdfgsf] kldf0f d]t vnfO cflys jif dfKt ePsf] tLg

dlxgfleq jflifs k|ltj]bg tof uL DalGwt dGqfno ljefu sf]if tyf n]vf lgoGqs sfofnodf

Ps Psk|lt k7fpg kg] Jojyf x]sf] 5 sfofnon] of] jif lhGL lgLIf0f uL k|ltj]bg u]s]f 5g

lgodsf] Jojyf cgf lhGL lgLIf0f uL k|ltj]bg ugkb5

6 lhGL cfDbfgL M cflys sfoljwL P]g ) sf] bkmf -_ df lhDd]jf JolQmn] cfkmgf] lhDdfdf

cfPsf] sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft

lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug kg] Jojyf 5 fy cflys sfoljwL lgodfjnL

)^$ cgf sfonon] vlb uL jf hgs k|sfn] k|fKt u]sf] lhGL dfnfdfgsf] dNo d]t

vnfO amp lbg leq cfDbfgL jfwL nut fVgkg] Jojyf 5 sfofnon] ljleGg =3746892ndash dNo

jfjsf lhGL fdfgx=vlb u]sf]df lhGL vftfdf cfDbfgL jfwL nut fv]sf] kfOPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 57

7 ljn ekfO M cflys sfoljwL lgodfjnL )^$ sf] lgod ^-_ cgf ljn ekfO lxtsf] n]vf

fVgkg] Jojyf 5 sfofnon] rfn vr vftfjf6 ljleGg sfodf =815640ndash vr n]v]sf]df vr

ePsf] kli6 xg] ljn ekfO +nUg gu]sf]n] DjlGwtjf6 czn uL bflvnf xgkb5

8 j9L eQmfgL M cflys sfoljwL lgodfjnL )^$ sf] lgod ^-_ cgf sgklg sd eQmfgL ugkj

lt ku] gku]sf] hf+r ugkg] Jojyf 5 sfonon] g]kfn blnt zfGtL dfh wgu9LnfO df]jfOn

ddt tflnd +rfng ug =))))ndash df +emftf u]sf]df pQm sfd DkGg uL k]z u]sf]

=()ndash sf] dfq kmfF6jfL k]z u]sf]df sfofnon] pQm kmdnfO =))))ndash eQmfgL u]sf] 5

+emftf jdf]lhdsf] sfddf nfu]sf] ljneGbf j9L eQmfgL ePsf] =^)$amp)ndash sd czn ugkb5

81 jfnkf]if0f eQf ljt0f ubf sd gjem]sf] tyf kmf6jfL eGbf j9L k]ZsL km5of]6 u]sf] kfOPsf]n] j9L

eQmfgL ePsf] =^))ndashcn ugkb5

9 hggtdbfgsf] eQmfgL M cflys sfoljwL lgodfjnL )^$ sf] lgod ^-_ cgf sgklg sd

eQmfgL ugkj lt ku] gku]sf] hf+r ugkg] Jojyf 5 sfonon] tf h8fg pkef]Qmf ldlt+u

Demftf ubf gtdbfg jfkt =(()ndash s66f ul =$))))ndash eQmfgL lbg] pNn]v u]sf]df f] sfd

DkGg uL pkef]Qmf ldltnfO =))))ndash eQmfgL lbPsf] kfOof] pkef]Qmfn] Jojxf]gkg] gtdbfg

jfktsf] =))))ndash eQmfgL lbg gldNg] xbf DjlGwtjf6 czn ugkb5

10 bflvnf k|df0f M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ug kg] Jojyf 5 gukflnsfn] uf]=ef=g+=amp ldlt )amp$ jf6 ssectf

ePsf] clu|d cfos jfktsf] sd vr n]v]sf]df DjlGwt fhZj vftfdf bflvnf u]sf] 5g k|df0f

j]u vr n]v]sf] =amp)$ndashlhDd]jf JolQmjf6 czn ugkb5

11 sfoDkfbg hdfgtM cflys sfoljlw lgodfjnL )^$ sf] lgod ) df Demftf ug san

c+ssf] k|ltzt sfoDkfbg hdfgt k]z ugkg] Jojyf 5 sfoDkfbg hdfgt k]z ubf

Demftfdf plNnlvt dfnfdfg cfklt jf xtfGt0f ug kg] clGtd cjlw jf k|Tofeltsf]

cjlw jf lgdf0f sfosf] q6L Rrfpg] bfloTjsf] cjlweGbf slDtdf Ps dlxgf a9L cjlwsf]

xg kg] pNn]v 5 gukflnsfn] 8sdf fojQL h8fg sfo ug =$)$^ndash sf] nfutdf

DkGg ug]uL vlb sfOg]l6s OghLFu Demftf ubf sfoDkfbg hdfgt lnPsf] k|df0f k]z

ePg h8fg sfo DkGg u]s]f ^ lbg lklof]8 ckm gf]l6kmfO8 l8km]S6 x]sf] of] sfodf

sfgg tyf Demftfsf] Jojyf cgf =mdash hdfgt glnO Demftf u]sf] Ddt

b]lvPg

12 vrsf] oyfytf M cflys sfoljwL lgodfjnL )^$ sf] lgod ^-_ cgf sgklg sd eQmfgL

ugkj lt ku] gku]sf] hf+r ugkg] Jojyf 5 sfonon] ljleGg ldltdf rfn vr vftf sfofno

sfdsfhsf] nflu elg lj]Gb| sdf ofbjn] ufl8 ef8fdf lnO =)$amp))ndash eQmfgL u]sf]df f]sf]

ljt[t k|of]hg JojfoL+u u]sf] +emftf k]z gxgfsf fy vr n]v]sf] sd JojfoLn] je]msf]

d]t gb]lvPsf]n] f] vr lgod+ut b]lvPg

13 clu|d cfo s M cfos P]g ) sf] bkmf -8_ cgf ef8f eQmfgL ubf ) k|ltztn] cfos ssectf

uL eQmfgL ugkg] Jojyf 5 sfonon] uf8L wgL lj]Gb| sdf ofbjnfO ufl8 ef8f jfkt =$()))ndash

eQmfgL u]sf]df f]sf] ) k|ltzt =$())ndash s ssectf u]sf] gb]lvPsf]n] DjlGwtjf6 czn uL bflvnf

ugkb5

14 bf]xf]f] tnj M cflys sfoljwL lgodfjnL )^$ sf] lgod ^-_ cgf vr n]Vbf lt ku] gku]sf]

hf+r uL dfq vr n]Vgkg] Jojyf 5 )amp$ cf dlxgfsf] tnj ldlt )amp$( jf6 =()ndash

n]lv s]sf] cjyfdf kg tnjdf =$ndash ]jf cGojf6 =()))ndash d]t =$amp$ndash vr

n]v]sf] f]sf] ljekfO d]t +nUg gu]s]fn] bf]xf]f] eQmfgL ePsf] =$amp$ndash czn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 58

15 sd lkmtf M cflys sfoljwL lgodfjnL )^$ sf] lgod cgf dxfn]vf lgoGqs sfofnon]

lk|mh gxg] elg tf]s]sf] zLifs jfx]ssf] ljlgof]lht zLifssf] sd jrt ePdf lk|mh ugkg] pNn]v 5

sfofnon] of] jif fdflhs Iff eQf ljt0f ug =(^)))ndash lgsff lnPsf] dWo] jiffGtDd

=)$^^))ndash ljt0f eO =()($))ndash jrt x]sf] sd gukflnsfsf] sf]ifdf x]sf] b]lvG5

lgodsf] Jojyf cgf jrt sd =()($))ndash +lrtsf]if bflvnf ugkb5

16 k]ZsL km5of6 M v=jljg 8f]6]nn] fdflhs Iff eQf ljt0fsf] ekfO =$)($))ndash gub bflvnf

=amp)))ndash d]t =$(^$$))ndash k]ZsL km5of6 xgkg]df =$(^^$))ndash km5of6u]sf] kfOof]

kmf6jfL eGbf j9L k]ZsL km5of]6 ePsf] sd =)))ndash lghjf6 czn ugkb5

17 36L s ssectL M cfos P]g ) sf] bkmf ( cgf cfkltjfktsf] eQmfgLdf = k|ltzt clu|d

cfos ssectf uL eQmfgL lbgkg] Jojyf 5 jf]nkqsf] dfWodjf6 l6k yfg lk|bL 6laquo]l8ordf k|f=ln=jf6

dcs d]t =))))ndash df vlb u]sf]df = k|ltztn] clu|d s =amp))ndash ssectf ugkg]df

=ampampndash df ssectf u]sf]n] 36L ssectf u]sf] clu|d s==^ndash czn ugkb5

18 kfdz ]jf M fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] kfdz ]jfsf]

nfut cgdfg tof ubf DalGwt dGqfnon] kfdz ]jfsf] nfut cgdfg DaGwL gD tof u]sf]

eP Totf] gD DalGwt kfdz ]jfsf] sfo If]qut ztDalGwt fjhlgs lgsfo jf cGo

fjhlgs lgsfon] rfn jf cl3Nnf jifxdf f]xL k|s[ltsf] vlb ubf nfu]sf] jftljs nfut cfwf

lnO cgrLndashs sf] 9fFrfdf tof ug kg] Jojyf 5 guklnsfn] pQm Jojyf cgf nfut

cgdfg tof kfdzbftsf] If]qut zt klg tof u]sf] kfOPg nfut cgdfg tyf If]qut zt

tof -TOR_ gubf ]jf lng] sfddf slt vrnfUg] xf] f]Plsg geO kfdzbftfn] k|tfj u] jd]lhd

g j9L vr xg Sg] If]qut zt tof gubf kfdzbftfjf6 cfjZos ]jf k|fKt eP gePsf] zt

+u tngf ug glsg] ePsf]n] o k|sfsf] ]jf vlb df vr ePsf]] =2477447 ndash lgodDdt

b]lvPg

19 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf

of]jifsf] lbPsf] k]ZsL km5of6 geO =amp))))ndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

191 cflys sfoljlwL lgodfjnL )^$ sf] lgod cgf k]ZsL sd tf]lsPsf] do leq km5of6 ugkg]

Dofbleq km5of]6 gu]df Jofh d]t nfUg] Jojyf 5 sf==ckg sdf eh]nsf] =$))))ndash

jfFsL b]lvPsf]n] lgodfgf czn km5of6 ugkb5

192 cflys sfoljlwL lgodfjnL )^$ sf] lgod cgf k]ZsL sd tf]lsPsf] do leq km5of6 ugkg]

Dofbleq km5of]6 gu]df Jofh d]t nfUg] Jojyf 5 ut jifsf] n]vfkLIf0f k|ltj]bgdf pNn]vLt

k]ZsL =amp$))+ndash of] jifDd km5of]6 u]sf] b]lvPg tf]lsPsf] Dofbleq k]ZsL lng]jf6 km5of]6

guL jfsL fVg] pk lgodsf Jojyf cgf sfjfxL uL czn km5of6 ugkb5

a]h lylt

of] jif gukflnsf sf] n]vfkLIf0faf6 = sf]8 nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =) nfv $ xhf lgoldt ugkg] = sf]8 ^ nfv $( xhf k]ZsL =^ nfv

) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 59

lxf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - sf]8 ^ xhf of] jif+ cfo -( sf]8 ( nfv xhf d]t -

sf]8 ( nfv (amp xhf cfDbfgL ePsf]df -amp sf]8 $ nfv xhf vr+ eO+ - sf]8 nfv ( xhf dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 clGtd n]vfkLIf0f M yfgLo jfoQ zfg P]g ) sf] bkmf df gukflnsfsf] cfo Joosf] clGtd n]vfkLIf0f

n]vf ldltsf] lkmflzdf gu klifbaf6 5gf6 ePsf btfjfn n]vfkLIfsaf6 ufpg kg] pNn]v 5 o

gukflnsfn] cflys jif )ampamp sf] n]vfkLIf0f ufPsf] kfOPg sfggL Jojyf cgf n]vfkLIf0f gufpgfn]

lxfa kfbzL gxg] cflys cgzfg kfngf eP gePsf] hfgsfL gxg] k]ZsL dfHbft tyf a]h ePsf] lylt Plsg

gxg] ePsf]n] cflys dfhbf sfgg cgf n]vfkLIf0f ufO lxfj kfbzL jgfO cflys cgzfgsf] kfngf ugkb5

2 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf df yfgLo txsf]

cfGtls n]vfkLIf0f k|rlnt sfgg cgf gukflnsfsf] cfGtls n]vfkLIf0f zfvfjf6 ufpg kg] pNn]v 5

ufpFkflnsf jf gukflnsfn] cf gf] cfGtls n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsjf6

ufpg Sg] Jojyf 5 ljut jif eGbf cuf8L yfkgf ePsf] gukflnsfdf cfGtls n]vfkLIf0f zfvfsf] Jojyf

u]sf] kfOPg cf gf] cfGtls n]vfkLIfs gePsf] cjyfdf gukflnsfn] lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsjf6 klg n]vfkLIf0f ufPsf]] kfOPg cfGtls n]vfkLIf0f gufO u]sf cflys sff]jf kfbzL gxg] eP

u]sf sff]jfxdf cfGtls lgoGq0f gxg] b]lvof]

3 cfGtls lgoGq0fM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL agfpgkb5 o

pk dxfgukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf cfGtls n]vfkLIf0f gu]sf] sff]jfsf] cfGtls

kdf lx eP gePsf] dNofIacuteg gePsf] cfGtls kdf b]lvPsf sDhf]Lx=dodd dfwfg gu]sf]] OGwg vrsf

jfL nul6 gfv]sf] vlb u]sf] fdfgx=sfggn] tf]s]sf] dodf 6f] bflvnf gu]sf] lhGL clen]vdf dNo

clej[l4 s lxt dNodf bflvnf u]sf] cfkltstf lgdf0f JojfoL kfdzbftf jf ]jf k|bfossf] lr cWofjlws

gfv]sf] vlb cfb]zdf vr ah]6 lzifs cfkltstfsf] gfd clGtd bflvnf ldlt cflb ljj0f tof gu]sf] htf

sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9

agfpgkb5

4 zLifsut n]vf M cflys sfoljlw P]g ) sf] bkmf ) df a k|sfsf sff]afxiquestsf] n]vf fVg nufO Tosf]

s]Gb|Lo ljj0f tof uL dxfn]vf kLIfs dIf k]z ugkg] Jojyf 5 gukflnsfn] lzifsut cfDbfgL vrsf]

clen]v gfv]sf]n] lzifsut cfDbfgL vr Plsg ug lsPg g]kfn sfjf6 k|fKt ePsf] cgbfg sd dWo] vr

geO lk|mh ugkg] sd d]t Plsg xg s]g gukflnsfn] lzifsut cfDbfgL vrsf] n]vf fVg kb5

5 lhDd]jfL] M gukflnsfn] cflys jif )ampamp sf j6f jsvftfsf] js6]6 cgf ldlt )amp$ sf] lhDd]jfL

=$amp$^ndash x]sf] 5 ldlt )amp$$ b]lv )ampamp Dd cjwLsf] cflys ljj0fdf utjifsf] lhDd]jfL

=26503700ndash b]vfPsf] 5 js tyf |]tfsf] kms k]sf] DjGwdf sg sf0f vnfOsf] 5g ut jif clGtd

n]vfkLIf0f gufPsf]n] dfHbft Plsg xg] yLlt b]lvPg gukflnsfn] ki6 kfblz lxfj fvL sfggsf] Jojyf

cgf =$amp$^ndash n]vfkLIf0f d]t ufO lhDd]jfL Plsg ug ufpgkb5

6 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf jf

gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn crn

DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL

xtfGt0f xg] Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg

fjhlgs ugkg] Jojyf 5 n]vfkLIf0f cjwL )amp$ sflts leq o gukflnsfn] fljs ufpF ljsf ldltdf

x]sf] lhGL DklQgukflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQ xtfGt0f gxbf xfpg] bkof]u xgSg]

b]lvPsf] 5 u7g cfb]z jdf]lhd gukflnsfn] fljs ufpFljsf ldltn] lhGL fdfgx f]sf] ljj0f k]z

ulPsf] kfOPg gukflnsfn] tL fljssf] uf=lj==sf] gfddf x]sf] Dk0f gubL lhGL a DklQx=gukflnsfn]

5fgljg uL jfldTj Nofpgkg] b]lvG5

7 cfGtls cfDbfgL M cflys sfoljwL P]g )sf] bkmf df lhDd]jf JolQmn] k|To]s sff]af ki6 b]lvg] uL k|rlnt

sfggn] tf]s] adf]lhdsf] Lt kyenofO n]vf tof uL ufO fVg kg]5 cflys k|zfg +rfng ubf sfofnon] k|rlnt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 60

sfggsf] kfngf u] gu]sf] DaGwdf cfjZostf cgf ]vb]v hfFraacute tyf lgLIf0f ug] Plss[t lxfadf

dfj]z ufO hfFraacute ug] ufpg] pQbfloTj ]vb]v hfFraacute tyf lgLIf0f ubf jf n]vfkLIf0f xFbf k|rlnt

sfggaringff lgwflt k|lqmof kf guL sff]af u]sf] jf cGo sg slkmot b]lvg cfPdf lhDd]jf JolQmn] Tosf]

hjfkmb]xL jxg ugkg] Jojyf 5 sfofnon] cfGtls cfDbfgLsf] nflu Jojyf ePsf d=n]=k=kmfdx=fvL |]tf

v8f u]sf] kfOPg oL lxfj gfVg] fVg gnufpFg] nfO lhDd]jf jgfO tf]lsPsf n]vf tyf |]tf v8f uL

kfbzL lxfj tof ugkb5

81 of] jifsf] cfGtls cfo =^)amp$$mdash b]lvPsf] 5 pQm cfonfO k|dfl0ft ug] |]tf tyf n]vf v8f u]sf] 5g

gukflnsfsf] gub sfp06df sfot sdrfLsf]] 8foL l6kf]6 cgf )amp$ b]lv )amp$ dfGt Dd -dfnkf]t

tyf js tyf wf6L bofxfjf6 k|fKt cfo jfx]s_ =amp(amp)$ndash +sng eO n]vf zfvfdf sf]ifdf hDdf ug k7fPsf]

kfOof] n]vf gfVg] sfon] gukflnsfsf] cfDbfgL olsg ug lsPg cfo n]vf |]tf v8f uL kfbzL lxfj tof

ugkb5

8 jLdf M yfgLo lgsfo cflys k|fzg DjGwL lgodfjnL )^$ sf] lgod ) df vlb Demftfdf cGoyf Jojyf

ePsf]df jfx]s bznfv iquestkof eGbf a9L dNosf] lgdf0f sfo ug] lgdf0f sfosf]] jLdf ufpg kg] Jojyf 5 sfofnon]

ljleGg vlb +emftf ubf jLn ckm Sjfl06Ldf jLdfsf] Jojyf gu]sf] lgdf0f JojfoLFu=18454825ndash vlb +emftf

ubf klg sfd z=ugkj jLdf ufPsf] kfOPg Defljt hf]lvdnfO sd ug lgodfgf ljdf ufpg kb5

9 bdsn vlb M yfgLo ljsf dGqfno hu]8f sf]if sfoqmd cGtut ()M) cgkftdf nfut xeflutfdf bdsn

vlb ugsf] nflu lrfO ljefu oflGqs l8lehg jLu+hjf6 $)) ln=Ifdtf b]lv ))) ln Ifdtf Ddsf] sDtLdf

$ hgf jg ldNg] Sofljg ePsf] jif leq pTkfbg ePsf] xfnsf] df]8n htf k]Llkms]zg fvL tyf cgdfg amp)

nfv xg] pNn]v k]llkms]zg tyf nfut cgdfg tof uL k7fPsf] 5

cfktsn] pknJw ufPsf] TATA FIRFIGHTER LPT 1613 sf] uun r ubf of] bdsn g ) sf] pTkfbg

x]sf] eftLo jhfdf f]sf] $))))ndash b]lv ampamp)))ndash Dd ljqmL dNo x]sf] pNn]v 5 lrfO ljefu oflGqs

l8lehg jLu+hn] bdsnsf] dNo s] sg cfwfd to u]sf] lyof] pNn]v u]sf] 5g fjhlgs vlb P]g lgodfjnL

)$ sf] lgod cgfsf] cfwf lnPsf] 5g fy gukflnsfn] bdsn k]llkms]g cgf ePsf] klIf0f d]t

f]xL sfofnojf6 ufO k]llkms]zg jdf]lhd ePsf] k|df0f lnO cfktsjf6 fdfg jLsf uL eQmfgL lbPsf] 5

k]llkms]zgsf] l=g+= ( df The Tender Offered shall be a current model under standard production of the

manufactor pNn]v 5 t g ) sf] pTkfbgnfO g ) df f]xL jifsf df]8n sDkgLn] pTkfbg uls]sf]

kfOsf]n] cfklt ePsf] df]8nnfO current df]8n eGg ldNg] b]lvPg fy cfktsgukflnsf ljr ldlt )amp

df +emftf ubf f] fdfg cfklt ug] cjwL ldlt )amp tf]lsPsf] cfktsn] klg pQm bdsn ldlt )amp

df fdfg cfklt uL eQmfgLsf] nflu sljhs hfL u]sf] 5 eftdf pTkflbt gofF tyf current df]8nsf] bdsn

lbg leq pknJw xg] Defjgf gb]lvPsf]df gukflnsfn] f] bdsn Current Model ePsf] k|dfl0ft ug] cfwfsf]

kdf cfoft ubfsf] k|1fkg kq lnPsf] 5g oL k]Llkms]zg cgfsf] fdfg ePsf] k|dfl0ft xg] sg cfwf g

gfvL cfksn] KnfO u]sf] kfgf] fdfg jLsf uL = $)))ndash eQmfgL lbPsf] DjGwdf 5fgljg xgkb5

10 kmnfd] 58sf] k|of]u M fjhlgs lgdf0fdf kmnfd] 808Lsf] ljt[t 8laquoOordf l8hfOg tyf af ]8on tof uL Nofj

lkn ljd lnG6n lad nufotsf] cf=l=l=sfodf k|of]u xg] 808Lsf] kldf0f lxfj uL nfut cgdfg tof ugkb5

t sfofnon] kmnfd] 8l08 cf=l=l= sfosf] sn kldf0fsf] -k|lt 3=ld=df amp) s]=hL=xg]_ = k|ltzt b]lv

k|ltztDd 808L nfUgSg] uL nfut cgdfgdf tof u]sf] 5 ljt[t 8laquoOordf l8hfOg jf j]l08ordf ]8cn j]u

8l08sf] nfut cgdfg tof ug ldNbg oL cgdfgsf] cfwfdf lgsflnPsf] kldf0f jftljs kldf0f+u d]n

vfFbg lgdf0f sfo z=xg eGbf cufl8 kmnfd] 808Lsf] ljt[t 8laquoOordf l8hfOg tof uL lgdf0f AojzfoL tyf

pkef]QmfnfO lbPsf] klg b]lvPg gukflnsf efxn lgdf0fsf] nfut cgdfg tof ubf sf]nd Kof8df )= k|ltzt

nfjdf = k|ltzt sf]nddf k|ltzt jLdfdf = k|ltzt fv]sf] 5 oL nfut cgdfg ug ldNg] OGhLlgolordf

cfwf kfOPg nfut cgdfg ubf ubf 808Lsf] k|of]usf] nrstf a9L xg] b]lvG5 of] ejgdf dfq sn )amp=amp

s]hL nfUg] uL k|lts]hL =) sf bn] =amp))^)ndash nfut cgdfg u]sf] 5 nfut cgdfg jLs[t guL

lgdf0f sfo ufpg] sfo plrt b]lvPg

11 sn dfjn M gukflnsf efxn lgdf0fsf] klxnf] tnfsf j ˆnf]df sn dfjn fVg] uL nfut cgdfg tof

u]sf] 5 eyenofordf Kof]h htf yfg jfx]s ˆnf]lordf kmlglordf ugkg] yfgdf dfjn fVg cfjZos xg] b]lvPg eyenofordf

Kof]h jfx]ssf] klxnf] tnfsf] ˆnf]df dfq amp juld6 dfjn fVg] l8hfOg cgf lgdf0f JojfoLjf6 sfo

ufO =)(amp ndash eQmfgL lbPsf] 5 klxnf] tNnfsf] k eOdf dfjn fVgsf] k|fljlws sf0f pNn]v u]sf] 5g

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 61

o k|sf cfjZostf j]u j9L vr kfg] uL nfut cgdfg jLs[t ug] af]nkqsf] dfWodaf6 vr ug] sfo dgflj

b]lvPg

12 Uof]h lgdf0fM gukflnsfsf jfL fwg efL d]z]gL pks0fsf] nflu Uoff]h lgdf0f sfosf] =$))ndash nfut

cgdfg cgfsf] sfo jf]nkqsf] dfWodjf6 lgdf0f JojfoL jfnfhL lgdf0f ]jf+u =$)(( ndash df +emftf uL

DkGg u]sf] 5 pQm sfosf] ljn ckm Sjfl06l6df k|f]lehgn ddf =)))))ndash lnf]s]zg jfkt =)))ndash

dfj]z u]sf]df pQm sd lgdf0f JojfoLnfO eQmfgL lbPsf] kfOof] k|f]lehg djf6 sfd ug sfofnon] lgdf0f

JojfoLnfO cfb]z lbPsf] 5g lnf]s]zg u]sf] yfgsf] k|df0f +nUg guL vrn]Vg] cfwf j]u lgdf0f JojfoLnfO

eQmfgL lbPsf] sd =)))ndash czn ugkb5

13 36L nfut xeflutf M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf ) df hgxeflutfsf]

dfkb08 tof ubf lhNnf ljsf ldltsf] xsdf ) k|ltztdf sd gxg] uL hgxeflutf Pj+ nfut xeflutf

lgwf0f ugkg] Jojyf 5 ldf If]q ljsf sfoqmd lgb]lzsfsf] j+bf g+=( df sfoqmd sfofGjogsf] nflu vr ubf

yfgLo jfoQ zfg P]g ) yfgLo jfoQ zfg lgodjnL ) yfgLo lgsfo cflys k|zfg DjGwL

lgodfjnL )^$ Pj+ dGqfnon] hfL u]sf] lgb]zg jdff]lhd ugkg] pNn]v 5 pNn]v ulPsf lgod tyf lgb]lzsfdf

gukflnsfn] pkef]Qmf dxjf6 36Ldf k|ltzt gtdbfg lngkg] Jojyf 5 o sfoqmddf pkef]Qmf dxn]

hggtdbfg ) k|ltzt Joxf]g kg] uL nfut cgdfg tof u]sf] pkef]Qmf+u f]xL jdf]lhd gtdbfg lng] uL

+emftf u]sf] kfOof] sfoljlwsf] Jojyf Jojyf cgfsf] nfut xeflutf gfvL sfoqmd sfoGjog ubf Jooef

a9L kg uPsf] 5 Gogtd nfut xeflutf glnO eQmfgL u]sf] sf0f j9L nfut nfUg uPsf]n] sfoljwLsf] Jojyf

cgfsf] pkef]Qmfjf6 u]sf] sfddf hggtdbfg yk =987381ndash glnPsf sf0f j9L Jooef kf]sf] vr lgod+ut

b]lvPg

14 sd lkmtf M cflys sfoljlw lgodfjnL )^$ sf] lgod df dxfn]v lgoGqs sfofnon] lk|mh gxg] elg tf]s]sf

jfx]ssf jh]6 pkzLifsdf lgsff k|fKt sd cflys jif leq vr geO jfsL x]df lkmh xg] Jojyf 5 gukflnsfn]

lhNnf dGjo ldlt lxfjf6 k|fKt u]sf] Ldf If]q ljsf sfoqmdsf] nflu k|fKt u]sf] sd =()())ndash dWo]

cflys jifleq =amp (ndash dfq vr eO =)ampndash afFsL x]sf]df gukflnsfn] =)ampndash sd lkmtf

guL dfHbftdf fv]sf] kfOof] pQm sd g]kfn sfsf] +lrt sf]if bflvnf ugkb5

15 s bflvnf M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug

kg]5 cf gf] lhDdfdf cfPsf] sfL gubL kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf uL gub

bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5

cflys jif )ampamp$ sf] dfGtDd ssectL u]sf] s =2299101ndash bflvnf gu]sf]n] sfggsf] Jojyf cgf DalGwt

vftfdf bflvnf u]sf] k|df0f k]z ugkb5

16 jLn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ cgf ljn ekfO lxtsf] n]vf fVgkg] Jojyf

5 t sfofnon] lgoddf ePsf] Jojyff cgf ljn ekfO k]z gu]sf] cjyfdf klg sfofno DalGw vr

nufot =250096ndash eQmfgL lbPsf]n] lgodDdt b]lvPg

17 cDalGwt vrM cflys sfoljlw P]g ) sf] bkmf amp-_ df sfofnodf k|fKt xg cfPsf] sd tf]lsPsf] sfddf dfq

vr ug kfOg] Jojyf 5 tf]lsPsf] sfd jfx]sdf vr u]df lhDd]jf JolQmaf6 cn uL ljefluo sfjfxL d]t

ug lsg] Jojyf 5 sfofnon] lhNnfsf ljleGg sfofno k|dvsf] ljbfOdf pkxf k|bfg ug $ yfg 6 ]6 vlb

uL = $)mdash vr n]v]sf] kfOof] oL o sfofnosf] ah]6 af6 sfofnosf] sfdFu cDalGwt sfodf vr

n]Vg] cfwf gePsfn]] pQm sd cn ugkb5

18 utjifsf] eQmfgLM yflgo lgsfo cflys k|zfg lgodfjnL)^$ sf] lgod (-_ cgf rfn jifsf] ah]6n] gvfDg]

uL a9L bfloTj lhgf ug gxg] gvfd]sf] vr Joxf]gkg] eP ljn ekfO adf]lhdsf] sd cfufdL jif eQmfgL lbgkg]

sf0f vf]nL eQmfgL lbg afFsLsf] ljj0f k|dfl0ft ufO fVgkg] JojYff 5 sfofnon] lgDgfgfsf] ut jifsf] eQmfgL

lbFbf lgodfgf eQmflg lbFg afFsLsf] ljj0f k|dfl0ft ufPsf] b]lvPg oL lgodf ePsf] Jojyf cgf eQmflg lbFg

afFsLsf] ljj0f j]u lbPsf] = 102190ndash eQmfgL lbPsf] lgodDdt b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 62

19 ljn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ cgf ljn ekfO lxtsf] n]vf fVgkg] Jojyf

5 t sfofnon] lgoddf ePsf] Jojyf cgf ljn ekfO k]z gu]sf] cjyfdf klg ljleGg cfktsnfO eQmfgL

lbPsf] =ampndash lgodDdt b]lvPg

20 cgbfgsf] cgudgM cflys sfoljlw lgodfjnL )^$ cgf cgbfg uPsf] sdaf6 Demftfsf tx=adf]lhdsf]

sfo DkGg eP gePsf] sfofnon] cgudg ugkg] Demftfsf tx=cgf sfoqmd +rfng eP gePsf] cgudg

uL +rflnt sfoqmd fdbflos kz k|hgg s]Gb| fj nufotsf] =861881ndash k|ult ljj0f d]t k]z ePg

21 j]afO6 M sfofnon] j]afO6 tofL tyf +rfngsf] nflu ll6hg OGkmf]6]s k|f=nL= sf]6]Zj uF ePsf] Demftf

adf]lhd Knfon] tf]s]sf] 8f]d]g g]d sf] j]a fO6 DalGwt lgsfodf btf uL +rfng ug] +rfng tyf ck8]6ug]

sfo DaGwdf sfofnosf sdrfLnfO tflnd lbg] pNn]v 5 t n]vfkLIf0fsf] qmddf f] j]afO6 btf eO +rfng

eO s]sf] sdrfLxnfO tflnd lbPsf] k|dfl0ft xg] sfuhft k]z xg gcfPsf]n] =))))mdashvr n]Vg] cfwf

b]lvPg

22 nfut xeflutf M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] jbf ) df sfoqmd jf cfof]hgf

+rfng ubf ufpF ljsf ldlt lhNnf ljsf ldltn] ) k|ltzt df sd gxg] uL hggtdbfg lgwf0f uL sfo

ufpg kg] Jojyf 5 ufpFkflnsfn] sfddf ) k|ltzt eGbf 36L hggtdbfg xg] uL pkef]Qmfjf6 =470396ndash sf]

sfo ufPsf] kfOof] sfoljlwsf] Jojyf cgf 36L hggtdbfg h6]sf] sd =97026ndash lgod+ut b]lvPg

23 k]ZsL M cfGtls n]vfkLIf0fjf6 of] cflys jifDd cGt Dd afFsL k]ZsL =amp))ndash b]vfPsf] 5 yfgLo

lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL xf] f] k|of]hg

cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt km5of6 ug jf+sLsf] k]ZsL ljj0f cgf

of] jif ut ljut jifdf lbPsf] k]ZsL =62504200ndashk]ZsL km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6

ugkb5

nlIdlgof ufpFF ljsf ldlt

24 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug

kg]5 cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf

kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt

sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jf cgf

dfnkf]t kGhLs0f tyf lkmfl bt jfktsf] sd =20488ndash jlem lnPsf]df xfnDd ufpFkflnsfsf] vftfdf

hDdf gu]sfn] sfggsf] Jojyf cgf DjlGwtjf6 czn ug[kb5

25 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ( -_df sfofnon] cfGtls n]vfkLIf0faf6

lgs]sf j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ug kg]df

k|df0f k]z uL jf cn pk ug kg]df cn pk uL] a]h nut s66f ufpg kg] Jojyf 5 cfGtls

n]vfkLIf0f k|ltj]bgdf pNn]v u]sf] =()(ndash sf] j]h km5of]6 u]sf] k|df0f k]z gePsf]n] sfggsf] Jojyf

cgf czn km5of]6 ug kb5

nu8L uf]7 ufpFF ljsf ldlt

26 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6 ug jf+sLsf]

ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL = 822259ndash km5of6 geO

jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

xskff ufpFF ljsf ldlt

27 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug

kg]5 cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf

kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt

sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jf cgf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 63

dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd =234252ndash jlem lnPsf]df xfn Dd ufpFkflnsfsf] vftfdf

hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf cgf DjlGwtjf6 czn ugkb5

28 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ( -_df sfofnon] cfGtls n]vfkLIf0faf6

lgs]sf j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ug kg]df

k|df0f k]z uL jf cn pk ug kg]df cn pk uL] a]h nut s66f ufpg kg] Jojyf 5 cfGtls

n]vfkLIf0f k|ltj]bgdf pNn]v u]sf] = ndash sf] j]h km5of]6 u]sf] k|df0f k]z gePsf]n] sfggsf] Jojyf

cgf czn km5of]6 ug kb5

nu8L ulbofgL ufpFF ljsf ldlt

29 ufljsf] dfHbft M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf jf

ufpFFkflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf ufpFFkflnsf jf Tosf] sg j8fsf] rn crn

DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf ufpFFkflnsfdf jt xtfGt0f xg] Jojyf 5

fljssf] vSofxL ufljn] gub dfHbft sd =)ndash n]vfkLIf0f cjwL Dd klg lkmtf uL ufpFFkflnsfsf] +lrt

sf]if vftfdf bflvnf u]sf]] kfOPg lgb]lzsfsf] Jojyf cgf fljs ufpFkflnsfsf] gfddf x]sf] DklQ tyf bfloTj

ufpFFkflnsfsf] xg] ePsf]n] dfHbft ufljsf] gfddf x]sf] js vftfsf] j] sd = )ndash ufpFFkflnsf +lrt sf]if

vftfdf bflvnf ugkb5

30 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6 ug jf+sLsf]

ljj0f cgf fljs ufpF ljsf ldlt sfod xb )ampamp$ eGbf cuf8L lbPsf] k]ZsL = 1399700ndashkm5of6 geO

jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

31 kf]vL 7]SsfM yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod amp df yfgLo lgsfon] ljleGg

sf0faf6 cn ug afFsL x]sf] jSoftf sd cn ug jSoftf cnL sfoof]hgf jgfO cn ugkg] Jojyf 5

sfofnosf] jSoftf ljj0f cgf cf=j= )^ b]lvp7g aFfsL b]lvPsf]df f] sd cn ug] DaGwdf sfoof]hgf

agfPsf] 5g oL fljs ufljsf] kf]vLsf] aSoftf sd )^ b]lv afFsL x]sf] =102900ndashcn ugkb5

32 gub dfHbftM cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug

kg]5 cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf

kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt

sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 uf=lj==sf] cfGtls cfDbfgLtkmsf] Gfub dfHbft

=^ndash a+s bflvnf gePsf] b]lvPsf]n] lgodfgf cn uL bflvnf ugkb5

a]h lylt

of] jif gukflnsf sf] n]vfkLIf0faf6 = sf]8 nfv ( xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn

ugkg] =amp nfv ^ xhf lgoldt ugkg] = sf]8 () nfv amp xhf k]ZsL = sf]8 nfv ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 64

uf]nahf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - sf]8 ^ xhf of] jif+ cfo -( sf]8 ( nfv xhf

d]t - sf]8 ( nfv (amp xhf cfDbfgL ePsf]df -amp sf]8 $ nfv xhf vr+ eO+ - sf]8

nfv ( xhf dfHbft x]sf] 5 f] sff]afsf] n]vfkLIf0faf6 b]lvPsf pNn]Vo Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsf gukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd yfgLo

tx u7g xg cl3 )ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof uL

+l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf

5 o fljs uf]nahf gukflnsfdf fljs bufk ufpFF ljsf ldlt dfj]z eO yfgLo tx

sfod ePsf]df f]sf] cflys k|ltj]bg k]z guL jsdf ePsf] dfHbft dfq k7fPsf] cfwfdf lhNnf

dGjo ldltdf uflj gukflnsfsf gfddf lgsff ePsf] sd lkmtf ePsf] 5 cflys ljj0f

j]u bufk ufljsf] dfHbft = 7462153ndash sf] ljj0f dfq k7fpg] sfo lgod +ut b]lvPg

2 cfGtls lgoGq0fM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL

agfpgkb5 o pk dxfgukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf cfGtls

n]vfkLIf0f zfvfsf] Jojyf gePsf] cfGtls n]vfkLIf0f lhNnf dGjo ldltsf cfGtls

n]vfkLIf0f zfvfjf6 ufPsf] kfOof] lgoldt cfGtls n]vfkLIf0f gxFbf jfL nul6 k0f Joalyt

gePsf] 6f] bflvnf ubf Eof6 lxt kn dNodf bflvnf u]sf] lrs[t ePsf cfkltstf lgdf0f

JojfoL kfdzbftf jf ]jf k|bfossf] lr cWofjlws gfv]sf] vlb cfb]zdf vr ah]6 lzifs

cfkltstfsf] lx5fk clGtd bflvnf ldlt cflb ljj0f ge]sf] htf sdL sdhf]L b]lvPsf 5g

k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

3 k|zflgs vrM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] bkmf $ df gukflnsfn] jLs[t

ah]6sf] kll3leq xL Pg adf]lhd s zNs ]jf zNs bt ef8faf6 p7fPsf] sn Ps sf]8

kofF eGbf a9L cfDbfgL xg] gukflnsfsf] kRrL k|ltzt eGbf a9L sd k|zflgs sfosf nflu

vr ug kfOg] 5g eGg] Jojyf 5 o gukflnsfn] cfGtls cfDbfgLjf6 ldf eGbf =

(ampndash a9L vr u]sf] b]lvPsf]n] lgodfjnL k|ltsn u]sf] vr lgod Fut b]vLPg

4 befpkqM fjhlgs vlb lgodfjnL ) $ sf] bkmf -$_ cgf fjhlgs lgsfon] Ps nfv kofF eGbf a9L sdsf]

f]em vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f cfkltstf lgdf0f JojfoL kfdzbftf jf ]jfk|bfosaf6 lnlvtkdf

befpkq jf k|tfj dfu uL vlb ug kg]df uf]nahf gukflnsfn] = 517000ndash sf df]6fOsn vlb ubf pSt lgodsf]

kfngf u]sf] kfOPg

5 ufljsf] dfHbft MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf

Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 fljssf] bufk ufljn] lvk a+s vftfdf x]sf]

=^ampndash cl3Nnf uflj lrj zzLeif0f l+x+u x]sf] =)(^ndash gub dfHbft sd n]vfkLIf0f

cjwL Dd klg lkmtf uL gukflnsfsf] +lrt sf]if vftfdf bflvnf u]sf]] kfOPg lgb]lzsfsf]

Jojyf cgf fljs ufpFkflnsfsf] gfddf x]sf] DklQtyf bfloTj gukflnsfsf] xg] ePsf]n]

fljs uflj lrj lzeifg l+x+u x]sf] =)(^ndash lghjf6 czn ug] ufljsf] gfddf x]sf]

js vftfsf j] sd = amp$ndash gukflnsf +lrt sf]if vftfdf bflvnf ugkb5

6 k]ZsL lhDd]jfL M )amp kmfNu0f af6 bufk ufpFF ljsf ldlt ldlP gukflnsf] j8f g+=

ag]sf]df xfnDd fljssf ufpFF ljsf ldltsf] k]ZsL lhDd]jfl gukflnsfsf] vftfdf fL fljs

lhDd]jfL f]sf] kfOPg

7 DklQ xtfGt0f MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf

Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 65

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

n]vfkLIf0f cjwL )amp$ sflts leq o gukflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL

DklQgukflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQxtfGt0f gxbf xfpg] bkof]u xgSg]

b]lvPsf] 5 u7g cfb]z jdf]lhd gukflnsfn] fljs ufpFljsf ldltn] pknJw ufPsf ljj0fjf6

b]lvPsf ejg hUuf )=$= bf] Nofk6k nufot cGo lhGL fdfgnufotsf lhGL fdfgx=

f] ljj0f pNn]v gePsfDklQ x=d]t Plsg uL jfldTjdf lng kb5

8 jLdf M yfgLo lgsfo cflys k|fzg DjGwL lgodfjnL )^$ sf] lgod ) df vlb Demftfdf

cGoyf Jojyf ePsf]df jfx]s bznfv iquestkof ldquoeGbf a9L dNosf] lgdf0f sfo ug] lgdf0f sfosf]]

jLdfufpg kg] Jojyf 5 sfonon = 6574140ndash vlb +emftf ubf jLn ckm Sjfl06Ldf jLdfsf]

Jojyf gu]sf] lgdf0f JojfoLjf6 klg sfd z=ugkj jLdf ufPsf] kfOPg Defljt hf]lvdnfO

GogLs0f ug lgodfgf ljdf ufpg kb5

9 cfos bflvnf M cflys sfoljlw P]g )sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL

f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf DalGwt tfns sfofno jf

ljefuLo k|dvn] kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf uL gub bflvnf ug

nufO ssf] dfqf cgf k|rlnt sfggadf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf5

gukflnsfn] eQmfgLdf ssectL u]sf] clu|d cfos =(ndash jiffGt Dd klg bflvnf u]sf] kfOPg

sfgg sf] klwL leq xL ssectL u]sf] clu|d cfos DjlGwt fhZj vftfdf bflvnf ugkb5

10 clu|d cfos M cfos P]g ) n] ljleGg eQmfgLxdf clu|d s ssectL u] dfq eQmfgL ug kg]

Jojyf u]sf] 5 gukflnsfn] ljleGg eQmfgL ubf tf]lsPsf] bdf clu|d cfos =)amp)ndash slsect

gu]sf]n] Djlwtjf6 czn ugkb5

11 xf]6njf vr M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] blgs e|d0f eQf DjGwL

Jojyfsf] kl5Nnf] +zf]wgn] xf]6]n jfsf] Jojyf guL blgs eQf dfq kfOg] Jojyf u]sf] 5

fhsdf bfznfO e|d0f cjwLsf] blgs eQfsf] cnfjf xf]6nsf] ljn k]z u] cnUu =($^ndash eQmgL

lbPsf] kfOof] lgodsf] Jojyf ljkLt eQmfgL ePsf] sd cn ugkb5

12 k]ZsL M cfGtls n]vfkLIf0fjf6 of] cflys jifDd cGt Dd afFsL k]ZsL =amp))ndash b]vfPsf]

5 pQm k]ZsL sd lgodfgf km5of6 ugkb5

bufk ufpFF ljsf ldlt

13 +lrtsf]ifM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf $ jdf]lhd

ufpF ljsf ldltn] cfGtls cfojf6 k|fKt u]sf hgs sd +lrt sf]ifdf bflvnf ugkg] Jojyf

5 o ufljn] cfGtls cfo -dfnkf]t_ jf6 +sng u]sf] = amp$$ndash +lrt sf]ifdf bflvnf guL

ljljw vr u]sf] kfOof] sfgg jdf]lhd +lrt sf]ifjf6 vr ug gldNg] sd vr u]sf]df =amp$$ndash

czn uL gukflnsfsf] +lrt sf]if bflvnf xgkb5

14 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb )ampamp$ eGbf

cuf8L lbPsf] k]ZsL km5of6 geO =)ampndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

15 ah]6 vr MyfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] k|s0f df fhglts

bn tyf ltgsf eft[ jf elugL +u7g +3 +yf jf JolQm cfbLnfO sg klg lsldsf] cflys

xfotf rGbf ksf k|bfg ug jf +yfut jf sfoqmlds xof]u pknJw ufpg lgif]w u]sf] 5

o ufljn] =))))ndash wgul9 g= kf= df uflePsf]df ljf]w jk lhlj hfg ldlt cWoIf

hutnfn df]rL nfO vr lbOPsf] kfOPsf]n] sfoljlw k|ltsn n]lvPsf] vr=))))ndash lgodDdt

b]lvPg

16 ljn ekfO M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod (-amp_ df Lt ku]

jf gku]sf] hfldquor ug] lxfa lstfa Ltkjs fvL k]z ugkg] Jojyf 5 ufljsf k|fljlws

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 66

xfos sdrfL cflhnfn dxtf]nfO slG6Gh]lGaf6 = $ndash eQmfgL ubf sg sfuhft +nUg

u]sf] kfOPg k|df0f j]u lbPsf]] =$ndash eQmfgL lgod+ut b]lvPg

17 +rosf]if ssectL]M sfofnosf sfofno xfossf] aif el ssectLulPsf] +rosf]if bfloTj xfn Dd bflvnf

gu]sf]n] =amp$^ndash bflvnf xgkb5

18 ssectL bflvnf M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ug kg]5 cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6

oyfyfgdf bflvnf gu]sf] b]lvg cfPdf kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf

uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug

ufpg Sg] Jojyf 5 cflys jif )ampamp$ sf] dfGt Dd lgDgfgf ssectL u]sf] =^amp)mdash

s bflvnf gu]sf]n] sfggsf] Jojyf cgf DalGwt vftfdf bflvnf u]sf] k|df0f k]z ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv ) xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =^^ nfv lgoldt ugkg] =( nfv xhf k]ZsL = sf]8 nfv ^ xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 67

fdguldrof gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - sf]8 nfv $( xhf of] jif+ cfo - sf]8 nfv amp

xhf d]t - sf]8 $nfv ^ xhf cfDbfgL ePsf]df - sf]8 nfv xhf vr+ eO+ -

sf]8 nfv ^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 zLifsut n]vf M cflys sfoljlw P]g ) sf] bkmf ) df a k|sfsf sff]afxiquestsf] n]vf fVg

nufO Tosf] s]Gb|Lo ljj0f tof uL dxfn]vf kLIfs dIf k]z ugkg] Jojyf 5 gukflnsfn]

lzifsut cfDbfgL vrsf] clen]v gfv]sf]n] lzifsut cfDbfgL vr Plsg ug lsPg g]kfn

sfjf6 k|fKt ePsf] cgbfg sd dWo] vr geO lk|mh ugkg] sd d]t Plsg xg s]g

gukflnsfn] lzifsut cfDbfgL vrsf] n]vf fVg kb5 2 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsf gukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd

yfgLo tx u7g xg cl3)ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof

uL +l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg]

Jojyf 5 o gukflnsfdf fljssf ufpFF ljsf ldlt lqmfg dfj]z eO yfgLo tx sfod

ePsf]df f]sf] cflys k|ltj]bg k]z guL jsdf ePsf] dfHbft dfq k7fPsf] cfwfdf gukflnsfn]

f] ufljsf gfddf fli6laquoo jfl0fHo js lxfdf x]sf] u tyf u $ dxsf] vftfsf] dfHbft

=((^ndash ldlt )amp$) sf] kqjf6 lkmtf lnPsf] 5 cflys ljj0f j]u dfHbft ljj0f dfq

k7fpg] sfo lgod +ut b]lvPg

3 dfHbft lkmtf M fljs lqmf]n ufpFljsf ldltsf] )amp kmfug amp Ddsf] cflys ljj0fdf clGtd

dfHbft =)^ndash b]lvPsf]df gukflnsfn] fli6laquoo jfl0fHo js lxfnfO ldlt )amp$ df

n]v]sf] kqjf6 ufljsf] dfHbft =((^ndash ldrof gukflnsfsf] vftfdf 6laquofGkm ullbg cgf]w

u]sf] kfOof]] ljj0fdf b]vfPsf] eGbf 36L sd dfq gukflnsfsf] vftfdf 6laquofGkm ePsf]n] pQm

sd =ampndash lkmtf k|fKt uL guklnsfsf] +lrt sf]ifdf bflvnf ugkb5

4 cfGtls lgoGq0f M k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL

agfpgkb5 o pk dxfgukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf cfGtls

n]vfkLIf0f zfvfsf] Jojyf gePsf] cfGtls n]vfkLIf0f lhNnf dGjo ldltsf cfGtls

n]vfkLIf0f zfvfjf6 ufPsf] kfOof] lgoldt cfGtls n]vfkLIf0f gxFbf jfL nul6 k0f Joalyt

gePsf] sfos|d e|d0f vr eStfgL ubf e|d0f k|ltj]bg +nUg gx]sf] lrs[t ePsf cfkltstf

lgdf0f JojfoL kfdzbftf jf ]jf k|bfossf] lr cWofjlws gfv]sf] cfkltstf dNo clej[l4

sddf btf ePklg s ljhs a]u eStfgL u]sf] vlb cfb]zdf vr ah]6 lzifs cfkltstfsf]

lx5fk clGtd bflvnf ldlt cflb ljj0f tof gu]sf] of]hgfx DkGg ePkl5 fdflhs

fjhlgs n]vfkLIf0f ufO pkef]StfnfO xtfGt0f gu]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt

lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

5 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp(

df ufpFkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf

jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

n]vfkLIf0f cjwL )amp$ sflts leq o gukflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL

DklQgukflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQxtfGt0f gxbf xfpg] bkof]u xgSg]

b]lvPsf] 5 u7g cfb]z jdf]lhd gukflnsfn] fljs ufpF ljsf ldltn] pknJw ufPsf ljj0fjf6

b]lvPsf bfh sL lnfO d]zLg df]6fOsn sDKo6 lk|G6 cflb lhGL fdfgx= f] ljj0f

pNn]v gePsf DklQ d]t olsg uL jfldTjdf lngkb5

6 k|zflgs vrM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] bkmf $ df gukflnsfn] jLs[t

ah]6sf] kll3leq xL Pg adf]lhd s zNs ]jf zNs bt ef8faf6 p7fPsf] sn Ps sf]8

kofF eGbf a9L cfDbfgL xg] gukflnsfsf] kRrL k|ltzt eGbf a9L sd k|zflgs sfosf nflu

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 68

vr ug kfOg] 5g eGg] Jojyf 5 o gukflnsfn] cfGtls cfDbfgLjf6 ldf eGbf a9L vr

u]sf] b]lvPsf]n] lgodfjnL k|ltsn u]sf] vr = (^^ndash lgodDdt b]lvPg

7 clu|d cfos M cfos P]g ) n] ljleGg eQmfgLxdf clu|d s ssectL u] dfq eQmfgL ug kg]

Jojyf 5 gukflnsfn] ljleGg eQmfgL ubf clu|d cfos =2276ndash slsect gu]sf]n] sfgg jdf]lhd

ssectf ugkg] s Djlwtjf6 czn ugkb5

8 rfn k|s[ltsf] vr M yfgLo lgsfo |f]t klrng tyf Jojyfkg sfoljwL )^( sf] jbf df

yfgLo lgsfosf] sf]ifsf] khLut jh]6jf6 sg klg k|sfsf] tnj eQf blgs e|d0f eQf sfono

+rfng htf If]q jf ljifodf vr ug gkfOg] pNn]v 5 gukflnsfn of] jif =amp)^ ndash vr

rfn k|ls[ltsf sfofno +rfng 6]gL e|d0f eQf cflbdf kFlhut vr vftfjf6 n]v]sf] kfOof]

sfoljwLn] vr ug lgif]w u]sf ljifodf u]sf] vr =amp)^ ndash lgod+ut b]lvPg

9 ah]6 vr M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf df fhglts

bn tyf ltgsf eft[ jf elugL +u7g +3 +Yff jf JolQm cflbnfO sg klg lsldsf] cflys

xfotf rGbf ksf k|bfg ug jf +yfut xof]u ug lgif]w u]sf] 5 gukflnsf] fhglts

bn+u cfj4 JolQmxnfO b]xfo adf]lhd lbPsf] eQmfgL lbPsf] kfOof] sfoljwLn] lgif]w u]sf] sfodf

eQmfgL lbPsf] =(amp ndash lgod+ut b]lvPg

10 f]em vlb M fjhlgs vlb Pg )^ sf] bkmf -_ df vlb ljwL ckgfpbf k|ltkwf lldt xg]

uL sfdnfO 6qmf 6qmf uL vlb ug gkfOg] pNn]v 5 gukflnsfn] nfut cgdfg 6qmf u]sf]

kfOof] lw vlb sfo ugfn] k|ltkwf geO ldtJooL tyf kfbzL vlb gxg] ePsf]n] oL u]sf]

$$ndash vlb lgod+ut b]lvPg

11 df]jfOn vlb M cflys sfoljwL lgodfjnL )^$ sf] lgod $ df clwsfk|fKt clwsfLn] sd

vr ubf lgoldttf ldtJolotfsfobIftf k|efjsfltf cflrTosf] b[li6sf]0fn] sd vr ug

kg] pNn]v 5 gukflnsfn] d]lzgL cfhf vr zLifs cGtutsf] jh]6jf6 =amp))ndash dNosf]

iphone 7 128 GB yfgdf6 d]l8of hgskwfdaf6 vlb u]sf] kfOof] gukflnsfdf pQm dNosf]

df]jfOn ljwf kfpg] Jojyf ePsf] b]lvPg df]jfOn ljwf kfpg] Jojyf gePsf]df oL ulPsf]

vlb ldtJolotf k|efjsfltf cflrTosf] b[li6sf]0faf6 d]t plrt b]lvPg

12 kfZjlrq lgdf0fM sfos|d vr cGtut ]G6 km P]s]8]lds lr P08 le]h k|f=nL= jg]kfjf6 gu

kfZjlrq tof ug] sfdsf] eQmfgL =$amp$(ndash lbPsf] lyof] f]lx sfd kgM dgsfdgf cWoog

cgGwfg s]Gblaquo fgf]l7dL+u )amp) df Demftf ul f]sf] k|ltj]bg k]z uL eQmfgL =

amp)))))ndash lbPsf]] b]lvG5 gukflnsfn] vf leGgtf gePsf ba k|ltj]bgx=bO kmdjf6 tof uL

cgfjZos kdf Ps k|of]hgsf] bf]xf]f] vr u]sf] kfOPsf]n] Ps k|of]hgdf bf]xf]f] k|ltj]bg tof uL

eQmfgL lbPsf] vr = amp)))))ndash lgod+ut b]lvPg

13 kfdz ]jf M fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] kfdz ]jfsf]

nfut cgdfg tof ubf DalGwt dGqfnon] kfdz ]jfsf] nfut cgdfg DaGwL gD tof u]sf]

eP Totf] gD DalGwt kfdz ]jfsf] sfo If]qut ztDalGwt fjhlgs lgsfo jf cGo

fjhlgs lgsfon] rfn jf cl3Nnf jifxdf f]xL k|s[ltsf] vlb ubf nfu]sf] jftljs nfut cfwf

lnO cgrLndashs sf] 9fFrfdf tof ug kg] Jojyf 5 gukflnsfn] pQm Jojyf cgf nfut

cgdfg tof kfdzbftfsf] If]qut zt klg tof u]sf] kfOPg nfut cgdfg tyf If]qut zt

tof -TOR_ gubf ]jf lng] sfddf nfUg] vr Plsg xg s]g If]qut zt tof gubf kfdzbftfjf6

cfjZos ]jf k|fKt eP gePsf] zt +u tngf ug glsg] ePsf]n] o k|sfsf] ]jf vlb lgod+ut

b]lvPg

14 nfut cgdfg M d6Lcjf vfg]kfgL f]8 ldrofsf] ljt[t e]sf] sfo ug kfdzbftf lon 6]6

sGN6]GL+u ldlt )ampamp df +emftf ePsf] lyof] pQm sfosf] TOR cgf 8laquoOordf l8hfOg

lxt gfk tyf nfut cgdfg tof ug kg]df kfdzbftfn] kldf0f Ddsf] Oli6d]6 tof u]sf] t

ljt[t cgdflgt ldhd]06 fvL nfut cgdfg tof u]sf] kfOPg +emftf cgfsf] nfut cgdfg

dfj]z guL k|ltj]bg jemfO =$(^)ndash clGtd eQmfgL ug] sfo +emftf cgsn gb]lvPsf]

lgod+ut b]lvPg

15 7]Ssf kmfOn M eujtLk demfjf 8s lgdf0fsf] clGtd ljn pNn]v uL s]lj lgdf0f ]jfnfO

=$($ndash eQmfgL lbPsf] kfOof] of] 7]Ssfsf] nfut cgdfg jf]nkq DjGwL kmfOn tyf vlb

+emftf n]vfkLIf0fdf k]z xg cfPg efr fy +nUg sfoDkGg k|ltj]bg cgf nfut cgdfg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 69

=$ndash x]sf] sfo =$ampamp)ndash df DkGg ePsf] b]lvPsf] 5 of] 8ssf] 9nfg ) ld6

yk ePsf] hgfO e]lPzg jLs[t u]sf] pNn]v u]sf] 5 lgdf0f DjGwL cfjZos k|df0f k]z gubf

+emftf tyf lgodcgf sfo ePsf] Plsg gePsf]n] pQm sfosf] eQmfgL =$($ndash nfut

cgdfg 7]Ssf kmfOn tyf vlb +emftf k]z ugkb5

151 yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ jdf]lhd sfofnon] Dkfbg u]sf

sfox=n]vfkLIf0fdf k]z ug kb5 fjhlgs lgdf0f sfosf] eQmfgL ubf jLs[t nfut cgdfg

jf]nkq tyf befp kq DjGwL sfuhft vlb k|lqmof tyf +emftf kmfOn n]vfkLIf0fdf k]z ePg

pNn]v ulPsf sfuhft k]z gubf vrsf] ljZjflgotf gxg] xbf yfgfrf]sldgkf 8s nufotsf]

=2092094ndash sf] cfjZos sfuhft n]vf klIf0fdf k]z ePg

16 jLn ekfO M cflys sfoljwL lgodfjnL )^$ sf] lgod $ dfclwsf k|fKt clwsfLn] sfL

sd vr ubf lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTosf] b[li6sf]0fn] cflys sff]jf

k|rlnt sfgg adf]lhd 5 cfDbfgL vrsf sndxiquestsf] k|df0f ku]sf] 5 eGg] sfxiquestdf Wofg lbO

sfL sd vr ug kg] pNn]v5 gukflnsfn] gu klifb vr k|df0f j]u =$((ndash eQmfgL

lbPsf]df ljn ekfO j]u vr n]v]sf] lgodDdt b]lvPg

161 gukflnsfsf] ljleGg j7sdf xefuL eWo] sdrfLsf] gfddf eQf vr n]v]sf] kfOof] pQm eQf

vr n]vfkLIf0f cjwL Dd klg DjlGwtn] jem]sf] kfOPg j7sdf xefuLn] gjem]sf] sd

=amp))ndash lhDdf lng]jf6 czn uL bflvnf ugkb5

17 sljhs M dNo clej[l4s lgodfjnL ) sf] lgod amp df ]jf k|bfosn] eQmfgLsf] k|fksnfO

tf]lsPsf] 9frfsf] s ljhs hfL ugkg] Jojyf 5 guIf]qleq nf]sdfudf kf]n lxtsf] o jQL

h8fg ug]sfodf 6kg OghL k|f=ln=nfO $ j6f fo jQL h8fg u]sf] sn =$)))ndash eQmfgL

lbPsf]df f] kmdn] gukflnsfsf] gfddf ljhs hfL u]sf] kfOPg ljhs j]u eQmfgL ugfn]

gukflnsfjf6 eQmfgL ePsf s bflvnf gxg] Defjgf ePsf]n] ljhs eQmfgL =$)))ndash df

k|fKt u]sf] dNo clej[l4 s DjlGwt fhZj sfofnodf dfof]hg ePsf] k|df0f k]z ugkb5

18 ˆ6j]o h8fg M cflys sfoljwL lgodfjnL )^$ sf] lgod $ df clwsfk|fKt clwsfLn] sfL

sd vr ubf lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTosf] b[li6sf]0fn] vrP ug

pkoQm eP gePsf] sfxiquestdf Wofg lbOsfL sd vr ug kg]5 sfofnon] of] jif ˆ6j]o

h8fg ug kmd +u +emftf ubf l8hfOg uL h8fg ug] f] ˆ6j]o rnfpg] sdrfLnfO tflnd

lbg] do dodf k|fljlws xof]u lbg] Jojyf u]sf]df lt ˆ6j]o n]vfkLIf0f cjwL Dd klg

+rfngdf cfO lt ˆ6j]osf] xof]ujf6 sfo ePsf] b]lvPg xfnDd klg +rfngdf g gcfPsf

ˆ6j]o jfktsf] eQmfgL =$$($$ndash lgodDdt b]lvPg Demftfsf zt cgfˆ6j]o k|of]udf

Nofpg kb5

19 lk|mh M cflys sfoljlw lgodfjnL )^$ sf] lgod df fn tdfddf afldquosL sd lkmtf bflvnf

ug]pNn]v 5 cflys jif )ampamp df fdflhs Iff eQf ljt0fsf] nflu Unf]jn cfOPdO

jsnfO pknJw ufPsf] sd =^^amp))ndash dWo] f] jsn] ldlt )amp$ df n]v]sf] kqdf

cflys jif )ampamp fdflhs Iff eQf =^amp(^)ndash ljt0f uL =$amp)ndash jf+sL

x]sf] hfgsfL lbPsf] 5 fdflhs Iff jfktsf] lgsff ePsf] sd cflys jifsf] cGt Dd vr

gePdf lk|mh xgkg] Jojyf cgf guklnsfn] jsjf6 f]sd = $amp)ndash lkmtf lnO +lrtsf]if

bflvnf ugkb5

20 ah]6 vr M gukflnsfn] of]jif sf]if tyf n]vf lgoGqs sfofnojf6 =^)))ndash lgsff lnPsf]

dWo] cGo h]i7 blnt h]i7 ljwjf Psn dlxnf k0f tyf cf+lzs ckfEuml eQf ljt0fsf] nflu Unf]jn

cfOPd O jsdf =amp$))ndash k7fPsf] 5 gukflnsfn] f] sddWo] =())))))ndash dfq

k]ZsL k]ZsL hgfPsf]kfOof] jsn]eQf ljt0f u]sf] ekfO lxtsf] kmf6jfLsf] cfwfdf k]ZsL km5of]6

ug kg]df k]ZsL g ghgfO sd pknJw ufpg dgflj ePg lgodsf] Jojyf cgf gukflnsfn]

o k|sf vr n]v]sf] =$$))ndash k]ZsL hgfO km5of]6 ugkb5

21 jrt lk|mh M cflys sfoljlw lgodfjnL )^$ sf] lgod df fn tdfddf afldquosL sd lkmtf bflvnf

ugkg] pNn]v 5 of] jif fdflhs Iff jfkt lgsff ePsf] sd =^)))ndash dWo]

=amp$))ndash eQf ljt0fsf] nflu Unf]jn cfOPd O jsdf hDdf eO =(^))ndash gukflnsfsf]

vftfdf hDdf x]sf] kfOof] cflys jifsf] cGtDd vr geO jrt x]sf] =(^))ndash +lrtsf]if bflvnf

ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 70

22 sd bflvnf M vlbf fd]Zj 7fsn] dx]zk k|=w=j8f g+= ) df jfn kf]if0f eQf ljt0fsf]

nflu lnPsf] jfnkf]if0f k]ZsL =))))ndash km5of]6 ubf =amp)))) sf] ljt0f ekfO k]z u]sf]

=^))ndash gukflnsfsf] vftfdf hDDf u]sf] 5 vlbf fd]Zj 7fssf] sn =))))ndash

k]ZsL km5of]6 dWo] kmf6jfL tyf bflvnf efr d]t sn $^))ndash dfq km5of]6 eO lghsf] gfddf

gub jfsL =amp$))ndash x]sf] b]lvG5 ctM oL gukflnsfsf] js vftfdf hDdf ePsf] =^))ndash

vlbf fd]Zj 7fs+u x]sf] =amp$))ndash lghjf6 czn uL sn =amp^))ndash +lrtsf]if bflvnf

ugkb5

23 s bflvnf M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ugkg]5 Dofbleq lhDd]jf JolQmn] gubL tyf lhGL bflvnf u]sf] gt]tf

v8f ug gs]df DalGwt tfns sfofno jf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug

ufpg Sg]5 gukflnsfn] ldlt )amp b]lv )amp Dd jftfj0f sf]if vftfjf6 ssectf

u]sf] clu|d sfdflhd Iff s jxfn s =$(ndash xfnDd DjlGwt fhZj vftfdf bflvnf

u]sf] kfOPg pQm sd sfggsf] Jojyf cgf DjlGwt fhZj vftfdf bflvnf ugkb5

24 k]ZsL MyfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt km5of6 ug jf+sLsf] k]ZsL ljj0f cgf of] jif ut ljut jifdf lbPsf] k]ZsL k]ZsL km5of6

geO = 24154090ndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

25 dfnkf]tM ufpF ljsf ldltn] p7fPsf] sdsf] tf]lsPsf] k|ltzt lhNnf dGjo ldltdf k7fpgkg]

Jojyf 5 ldlt )ampamp Dd ufpF ljsf ldltn] p7fPsf] dfnkf]t sd dWo] =)ndash

lhNnf dGjo ldltdf n]vfkLIf0f cjwLDd klg k7fPsf] kfOPg lgodsf] Jojyf cgf cGo

sfofnodf k7fpg kg] sd sfofnosf] vftfdf fvL fVg pkoQm gxg] ePsf]n] DjlGwt sfofnodf

k7fpgkb5

26 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^-amp_ dfcfGtls

n]vfkLIf0faf6 b]lvPsf] a]hsf] k|df0f h6fO clGtdn]vfkLIf0f xg cl3 ljz]if sf0f kL

km5of6 xg gs]df f] sf d]t pNn]vuL clGtd n]vfkLIfs dIf lnlvt ki6Ls0f lbg

kg] Jojyf 5 gukflnsfn] =(ndash sf] cfGtls n]vfkLIf0fjf6 b]lvPsf

j]hx=clGtd n]vfkLIf0f kj km5of]6 ufPSf] kfOPg lgodsf] Jojyf cgf cfGtls

n]vfklIf0fjf6 b]lvPsf] j]h cn km5of6 ugkb5

27 k]ZsL afFsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 cfGtls

n]vfkLIf0faf6 of] cflys jif cGtDd k]ZsL =amp))ndash b]vfPsf] 5 sfofnoaf6 k|fKt km5of6

ug af+sLsf] k]ZsL ljj0f cgf of] jif ut ljut jifdf lbPsf] k]ZsL =(^ndash k]ZsL lgodgf

km5of6 ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 amp nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv $ xhf lgoldt ugkg] = sf]8 $ nfv amp xhf k]ZsL = sf]8

$ nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 71

sNof0fk gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -^ nfv ) xhf of] jif+ cfo - sf]8 (amp nfv amp$ xhf

d]t -$ sf]8 ( nfv $ xhf cfDbfgL ePsf]df - sf]8 amp nfv xhf vr+ eO+ - sf]8

nfv $ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M 1 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf ^) df

ufFpkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfoljlw sfgg adf]lhd yfgLo

tx u7g xg cl3 )amp^ Ddsf] 5sect kdf k|rlnt 9frf adf]lhd cflys k|ltj]bg tof uL

+l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf

5 o ufFpkflnsfdf fljssf ufpF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf]

cflys k|ltj]bg tof u]sf] 5g eg] jsdf ePsf] dfHbft sd ufpF ljsf ldltn] fljs ufpF

ljsf ldltsf] js vftfsf] dfHbft sd ufFpkflnsfsf] vftfdf hDdf u]sf] 5 ldlt )amp kmfug

^ Dd cfGtls cfo wf6L dfHbft afx]s vr eO dfHbft x]sf] sd = ($$ampndash sf]if

tyf n]vf lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf gk7fpg]

sfo lgod +ut b]lvPg

2 DklQxtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf amp( df

ufFpkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldltsf] rn crn DklQ

bfloTj tyf clen]v ToL sfod ePsf ufFpkflnsf jf gukflnsfdf jt xtfGt0f xg] Jojyf

5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo

txn] tof uL k|ltj]bg fjhflgs ugkg] Jojyf 5 n]vfkLIf0f cjlw )amp$ cfiff9 leq o

ufFpkflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL DklQufFpkflnsfsf] gfddf xtfGt0f ePsf]

kfOPg DklQxtfGt0f gxbf xfpg] bkof]u xgSg] b]lvPsf] 5 u7g cfb]z adf]lhd

ufFpkflnsfn] fljs ufFpljsf ldltn] pknAw ufPsf ljj0faf6 b]lvPsf lhGL

fdfgx=tkln adf]lhd ut cf=n]=k=tyf n]=k= k|ltj]bgaf6 b]lvPsf] xbf =^amp()ndash jfjsf

DklQx=d]t Plsg uL jfldTjdf lng kb5

3 rfn k|s[ltsf vr M cy dGqfno ah]6 sfofGog lgb]lzsf cgf kFhLut ah]6af6 rfn vr -

pkef]u_ vr n]Vg gldNg] Jojyf 5 demfnLof uf=lj==n] cgbfg kFhLutaf6 dlxnf jo+]ljsfnfO

emf]nf vlb uL =)ndash eQfgL lbPsf] kfOof] rfn ah]6 pkzLifsaf6 vr gn]lv kFhLut

ah]6af6 n]v]sf] = )ndash lgodDdt b]lvPg

4 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f]] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnoaf6

k|fKt k]ZsL km5of6 ug jfFsLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif lbPsf]

k]ZsL km5of6 eO uf=lj==sf] =^)ampndash k]ZsL jfFsL b]lvPsf]n] lgodgf km5of6 ugkg]

b]lvG5

5 gub dfHbft M cflys sfolalw P]g ) sf] bkmf df lhDd]af Aoltmn] cfkmgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tsf] ef]nL kN6 lhGL dfn dfg eP ft lbg leq

oyfyfgdf bflvnf uL gt]tf v8f ug kg]tyf f] gu] ljefluo k|dvn] k|ltzt Dd hljfgf

uL gub bflvfnf ug nufO ssf] dfqf cgf k|rlnt sfgg adflhd laefluo sfafxL d]t

ug ufpg Sg] Aoayf 5 ldlt )ampamp Ddsf sff]afsf] cflys laa0fdf gub afFsL

b]lvPsf] sd xfn Dd gukflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf] Aoayf cgf

sfafxL uL DalGwtaf6 =(($$ndash cn ug kg] b]lvG5

6 n]vfk|0ffnL yflgo lgsfo cflys k|zfg DalGw lgodfanL)^$ adf]lhd ufpFlasf ldltsf]

xsdf gubdf cwflt bf]xf]f] n]vf k|0ffnL gukflnsfsf] xsdf k|f]befaL n]vfk|0ffnL fVg kg] Aoayf

ePtfkgL bf]xf]f] n]vfk|0fnL k|f]efaL n]vf k|0ffnL fv]sf] kfOPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 72

7 of]hgf 5gf6 M yflgo zfg P]g )tyf lgodfjnL ) adf]lhd yflgo lgsfon] +rfng ug] of]hgf 5gf6 tyf

sfoGjogdf dfa]L kfbzLtf ufpFdividegu klbaf6 kflt xgkg]df of]hgf 5gf6 tyf sfoGaog DjGwdf of]hgfdf

xeflutfsf] c+z vNg]uL clen]v fv]sf] b]lvPg DkGg of]hgfsf] fahlgs gjfO ePsf] b]lvPg tyf of]hgf pkef]Stmf ldltdf xtfGt0f ePsf] b]lvPg

8 cfGtls lgoGq0f M k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL

agfpgkb5 o pk dxfgukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL dfg

vlb ubf vlb cfb]z bflvnf lkf]6 tof uL dfg vlb ubf vlb cfb]z tyf bflvnf lkf]6 lhGL

vftfdf btf uL clen]v gfv]sf] lhGL vftfdf dfgsf] dNo xLt clen]]]v gfv]sf] dfndfg

vlb ubf nfut cgdfg tof gu]sf] k|To]s uf=la==divideg=kf= n] cfkmgf] |f]t leqsf] zlIfs efuf]lns

cayf k|fs[lts |f]t cGtut vfgL h+un cGo |f]t ef]lts kawf cGtut 8s kn vfg]kfgL

nufotsf] clen]v tyf |f]tsf] k|f]kmfOn tof gu]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt

lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

81 )amp kmfNug ^ ut] Ddsf] flas ufpFlasf ldltsf] gt]tfx=ufpFFkflnsf cgdfnfO lhDd]afL

fL aaemfy u]sf] b]lvPg lhDd]jfL fL jjemfy ugkb5

9 lhDd]jfL Mflas ufpFlasf ldlt e]lofdf =$amp)ndash x]sf] tyf sNof0fk hJbLdf

=)))))ndashdfHbft x]sf]df gukflnsfdf lhDd]jfL f]sf] 5g lgodfgf lhDd]jfL fg kb5

10 bfloTjM fljssf ufpFF ljsf ldltxn] cfGtls n]vfkLIf0f k|ltj]bg cgf cfo Joo ljj0fdf

b]vfPsf bfloTj sdx=DalGwt lgsfodf k]z u]sf] b]lvPg pQm bfloTj Plsg ul DjlGwt

lgsfodf k]z ugkb5

a]h lylt

of] jif gukflnsf sf] n]vfkLIf0faf6 = sf]8 (^ nfv $$ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =(( xhf lgoldt ugkg] = sf]8 ( nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 73

lvk gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -amp nfv amp xhf of] jif+ cfo -$ sf]8 ^^ nfv ( xhf

d]t - sf]8 $$ nfv ^ xhf cfDbfgL ePsf]df - sf]8 amp nfv xhf vr+ eO+ - sf]8 amp

nfv $ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls n]vfkLIf0f M lvk gukflnsfdf yfgLo lgsfo cflys k|zfg lgodjfnL )^$ sf]

lgod ^ cGtut cfGtls n]vfkLIf0f zfvfsf] Jojyf gePsf] cfGtls n]vfkLIf0f lhNnf dGjo

ldltsf] cfGtls n]vf kLIf0f zfvfaf6 ufPsf] kfOof] lgoldt cfGtls n]vfkLIf0f gxFbf jfL

nuL6 k0f Jojlyt gxg 6f] bflvnf dodf gxg vlb cfb]zdf vr ah]6 zLifs cfkltstfsf]

lx5fk clGtd bflvnf ldlt cflb ljj0f tof gug htf cfGtls lgoGq0f k|0ffnL sdhf] x]sf]

b]lvof] k|rlnt lgodsf] kfngf ul cfGtls lgoGq0f k|0ffnL b[9 jgfpg kb5

2 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f]] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5

sfofnoaf6 k|fKt k]ZsL km5of6 ug jfFsLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb

ut jif lbPsf] k]ZsL km5of6 geO $ uf=lj==sf] jfFsL b]]lvPsf]=((^ndash lgodgf km5of6

ug kb5

3 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL

f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL

k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd

ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )amp$divide)divide Ddsf] sff]afsf] cflys

laa0fdf gub afFsL b]lvPsf] sd xfnDd gukflnsfsf]] +lrt sf]ifdf bflvnf u]sf] kfOPg

sfggsf] Aoayf cgf DalGwtaf6 = 202964ndash cn ul bflvnf ugkb5

4 kf]vLsf] nut M gukflnsf lvk cGtut x]sf] j8f g+= b]lv ) Ddsf fjhlgs P]nfgL ldGx

kf]vLsf] nut lstfa sfod uL 7]Ssf ksectf nufpFg kg]df a j8fxdf x]sf] kf]vLsf] nfut sfod

uL 7]Ssf ksectf nufpFsf] b]lvG5 fljs ufpF ljsf ldltn] 7]Ssf nufpFsf] kf]vLxsf] 7]Ssf sd

xfnDd cn ePsf] b]lvPg pknAw ufPsf kf]vL 7]Ssf ljj0f cgf ljleGg kf]vL 7]s]bfxaf6

cn ug afFsL x]sf] =$))ndash cn ugkb5

5 jSoftf M gukflnsf lvk cGtut x]sf gukflnsfsf btf hUuf tyf fjhlgs 7fpFsf] 6

s73ff tyf 3 knsf] nfut lstfa fvL axfn lgwf0f uL fnafnL ]s8 cWofjlw ug kg]df

)ampdivide)amp kl5 sf] ]s8 fljs uf=lj==df sfot sdrfLsf] aaemfy gu]sf] sf0fn] ]s8

cWofjlw ePsf] b]lvPg lgodfgf sfjfxL uL ]s8 pknAw ufO 7]Ssf aGbf]at uL fljs

aSoftf sd = $amp))ndash cn pk ug kb5

6 hUufafnL M fljs uf=lj== df sfot x]sf sdrfLxsf] nfkjfxLn] gt]tf aaemfy xg gsL

hUufsf] 7]Ssf aGbf]at xg s]sf] b]lvPg hUufsf] ]s8 aaemfy ug nufO hUffsf] 7]Ssf aGbf]at

uL kfgf] aSoftf x]sf] (( dg lsnf] amp) u|fd wfgafnL cn ug kb5

7 rfn k|s[ltsf] vr M cy dGqfno ah]6 sfofGjog lgb]lzsf cgf kFhLut ah]6af6 rfn vr -

pkef]u_ vr n]Vg gldNg] Jojyf 5 gukflnsfn] kFhLut cgbfgaf6 ljleGg j8fsf dlxnf

jo+]ljsfnfO lkmN8df sfd u]jfkt vfhf vr jfkt =$))))ndash eQmfgL lbPsf] kfOof] rfn

ah]6 pkzLifsaf6 vr n]Vgkg]df kFhLut ah]6af6 n]v]sf] =$))))ndashlgod+ut b]lvPg

8 n]vfk|0ffnL M yflgo lgsfo cflys k|zfg DalGw lgodfanL )^$adf]lhd ufpFlasf ldltsf]

xsdf gubdf cwflt bf]xf]f] n]vf k|0ffnL gukflnsfsf] xsdf k|f]befaL n]vfk|0ffnL fVg kg] Aoayf

ePtfklg bf]xf]f] n]vfk|0ffnL k|f]befaL n]vf k|0ffnL fv]sf] kfOPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 74

9 of]hgf 5gf6M yflgo zfg P]g )tyf lgodfjnL )^adf]lhd yflgo lgsfon]

+rfng ug] of]hgf 5gf6 tyf sfo Gjogdf dfa]L kfbzLtf ufpFdividegu klbaf6 kflt

xg kg] df of]hgf 5gf6 tyf sfo fGaog DjGwdf of]hgfdf xeflutfsf] c+z vNg]uL

clen]v fv]sf] b]lvPg DkGg of]hgfsf] fahlgs gjfO ePsf] b]lvPg tyf of]hgf

pkef]Stmf ldltdf xtfGt0f ePsf] b]lvPg

10 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+non] lhGL dfg vlb ubf vlb cfb]z bflvnf lkf]6 tof uL

dfg vlb ubf vlb cfb]z tyf bflvnf lkf]6 lhGL vftfdf btf uL clen]v gfv]sf] lhGL

vftfdf dfgsf] dNo xLt clen]]]v gfv]sf] dfndfg vlb ubf nfut cgdfg tof gu]sf]

gukflnsfn] cfkmgf] |f]t leqsf] zlIfs efuf]lns cayf k|fs[lts |f]t cGtut vfgL h+un cGo

|f]t ef]lts kawf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf |f]t gdfOg jf uf=la=

tyf g=kf sf] k|f]kmfOn tof ugkg]df u]sf] b]vLPg flas ufpFlasf ldltsf] gt]tfx=ufpFFkflnsf

cgdfnfO lhDd]afL fL aaemfy u]sf] b]vLPg k|rnLt P]g lgoddf ePsf j Jojyfsf] kfngf

uL cfGtls lgoGq0f b=9 agfpg kb+5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 ^ nfv ^) xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] = sf]8 $ nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 75

shGxf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - nfv $ xhf of] jif+ cfo -amp sf]8 nfv amp xhf d]t -amp sf]8

amp nfv amp xhf cfDbfgL ePsf]df -amp sf]8 ( nfv amp xhf vr+ eO+ - nfv $( xhf dfHbft x]sf] 5

n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bgM yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf ^) df

ufFpkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfoljlw sfgg adf]lhd yfgLo tx u7g xg

cl3 )amp^ Ddsf] 5sect kdf k|rlnt 9frf adf]lhd cflys k|ltj]bg tof uL +l3o dfldnf tyf yfgLo

ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf 5 o gukflnsfdf fljssf ufpF ljsf

ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf] cflys k|ltj]bg tof u]sf] 5g eg] jsdf ePsf] dfHbft

sd ufpF ljsf ldltn] fljs ufpF ljsf ldltsf] js vftfsf] dfHbft sd ufFpkflnsfsf] vftfdf hDdf u]sf]

5 ldlt )amp kmfug Dd cfGtls cfo wf6L dfHbft afx]s vr eO dfHbft x]sf] sd =$^ndash

sf]if tyf n]vf lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf k7fPsf] b]lvPg

2 cflys ljj0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf ^) adf]lhd ldlt

)amp^ Ddsf] fljs ufpF ljsf ldltsf] k|rlnt 9frf adf]lhd tof u]sf cflys ljj0fdf pNn]v u]sf]

dfHbft sd jsdf x]sf] dfHbft kms x]sf] kfOof] oL ljj0fdf dfj]z ePsf] c+s kms xbf cflys

ljj0fn] xL tyf oyfyks lrq0f u]sf] 5g js tyf cflys ljj0fdf b]lvPsf] kms =$)(ndashsf] dfof]hg

lxfa tof uL kms lxfa ldnfg ug kb5

3 sfofno k|dv cfjf M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ df ufpF kflnsfdf sfot

kbflwsfL tyf sdrfLsf]] nflu cfjfz ljwf Jojyf u]sf] 5g o ufFpkflnsfn]] sfot kbflwsfL tyf

sdrfLsf nflu Sof6 ldrof gukflnsfdf 3 ef8fdf lnO = ()ndash eQmfgL u]sf] kfOof] Dj4 sfgg4ff

Jojyf gulPsf] k|of]hgdf n]v]sf] vr = ^()ndash lgodDdt b]lvPg

4 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf amp( df ufFpkflnsf jf

gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldltsf] rn crn DklQ bfloTj tyf clen]v ToL

sfod ePsf ufFpkflnsf jf gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhflgs ugkg] Jojyf 5

n]vfkLIf0f cjlw )amp$ cfiff9 leq o gukflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL DklQufFpkflnsfsf]

gfddf xtfGt0f ePsf] kfOPg DklQxtfGt0f gxbf xfpg] bkof]u xgSg] b]lvPsf] 5 u7g cfb]z adf]lhd

ufFpkflnsfn] fljs ufFpljsf ldltn] pknAw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx=ut cf=n]=k=tyf n]=k=

k|ltj]bgaf6 b]lvPsf] xbf =(^$ndash jfjsf DklQ x=d]t Plsg uL jfldTjdf lng kb5

5 rfn k|s[ltsf] vr M cy dGqfno ah]6 sfofGog lgb]lzsf cgf kFhLut ah]6af6 rfn vr -pkef]u_ vr n]Vg

gldNg] Jojyf 5 ufFpkflnsfn] uf=lj== cgbfg kFhLutaf6 fljs $ uf=lj==sf dlxnf jo+]ljsfnfO lkmN8df

sfd u]jfkt vfhf vr jfkt =^)))ndash eQfgL lbPsf] kfOof] rfn ah]6 pkzLifsaf6 vr n]Vgkg]df kFhLut

ah]6af6 n]v]sf] = ^)))ndash lgodDdt b]lvPg

6 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f]] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnoaf6 k|fKt k]ZsL km5of6 ug

jfFsLsf] ljj0f cgf fljs ufpFF ljsf ldlt sfod xb ut jif lbPsf] k]ZsL km5of6 geO $ ufpFljsf

ldltsf] =(ndash k]ZsL jfFsL b]lvPsf]n] lgodgf km5of6 ug kb5

7 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf]

ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL gub bflvnf

ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt

)ampamp Ddsf sff]afsf] cflys laa0fdf =amp()ndash gub afFsL b]lvPsf] sd xfn Dd ufpFkflnsfsf]

+lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf] Aoayf cgf sfafxL uL DalGwtaf6 cn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 76

8 n]vfk|0ffnL M yflgo lgsfo cflys k|zfg DalGw lgodfanL )^$adf]lhd ufpFlasf ldltsf] xsdf gubdf

cwflt bf]xf]f] n]vf k|0ffnL gukflnsfsf] xsdf k|f]befaL n]vfk|0ffnL fVg kg] Aoayf ePtfkgL bf]xf]f] n]vfk|0fnL

k|f]efaL n]vf k|0ffnL fv]sf] kfOPg

9 of]hgf 5gf6M yflgo zfg P]g )tyf lgodfjnL )^adf]lhd yflgo lgsfon] +rfng ug] of]hgf 5gf6

tyf sfoGjogdf dfa]L kfbzLtf ufpFdividegu klbaf6 kflt xg kg]df of]hgf 5gf6 tyf sfoGaog DjGwdf

of]hgfdf xeflutfsf] c+z vNg]uL clen]v fv]sf] b]lvPg DkGg of]hgfsf] fahlgs gjfO ePsf] b]lvPg tyf

of]hgf pkef]Stmf ldltdf xtfGt0f ePsf] b]lvPg

10 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL agfpg

kb+5 sfof+non] lhGL dfg vlb ubf vlb cfb]z bflvnf lkf]6 tof uL dfg vlb ubf vlb cfb]z tyf

bflvnf lkf]6 lhGL vftfdf btf uL clen]v fv]sf] b]lvPg lhGL vftfdf dfgsf] dNo xLt clen]]]v fv]sf]

b]lvPg dfndfg vlb ubf nfut cgdfg tof gu]sf] gukflnsfn] cfkmgf] |f]t leqsf] zlIfs efuf]lns cayf

k|fs[lts |f]t cGtut vfgL h+un cGo |f]t eflts kawf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf

|f]t gdfOg jf uf=la= tyf =g=kf sf] k|f]kmfOn tof ugkg]df u]sf] b]lvPg flas ufpFFlasf ldltsf]

gt]tfx=ufpFFkflnsf cgdfnfO lhDd]afL fL aaemfy u]sf] b]vLPg k|rlnt P]g lgoddf ePsf j Jojyfsf]

kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

11 k]ZsLM cflys aif )amp)amp$sf] kmfNug Ddsf] sNof0fk sf=a=sf] cf=n]=ksf] +otm cflys laa0f cgf Psd6

k]ZsL =$ ))ndash vr n]v]sf]df ptm k]ZsL sd sn] sg of]hgfdf lnPsf] xf] f] sf] laa0f k]z gePsf] xbf

=$ ))ndash czn km5of6 ugkb5

12 lxfj ldnfgM cflys aif )amp)amp$ sf] kmfNug Ddsf] sNof0fk ufpF ljsf ldltsf] +otm cflys laa0f

cgf cfo eGbf Aoo = ((ndash a9L b]lvPsf]n] 5fgljg uL sd olsg ugkb5

13 jjemfyM )amp kmfNug ^ ut] Ddsf] flas ufpFlasf ldltsf] gt]tfx=gukflnsf nfO lhDd]afL fL a

aemfy u]sf] b]vLPg flas uf=la==xsf] gt]tfn]vf kLIf0f ufpbf n]vf kLIf0f k|lta]bgdf b]vfPsf clgoldt

a]hxsf] b]lvxfn Ddsf] a]h k]z gePsf]n] a]h nut lstfa k]z ug kb5

14 gub dfHbftM flas ufpFlasf ldlt uf]tfLdf dfHbft =$ndash x]sf] tyf )amp)amp$ df =)))ndash yk hDdf

uL =()ndash dfHbft gukflnsfdf lhDd]jfL fgkb5 Tot uf=kf=shGxfn] OGwg vr =)ndash n]v]sf]df

OGwg vrsf] nu as k]z u]sf] b]lvPg

15 kf]vL 7]SsfM ufpF ljsf ldlt uftfLsf] kf]vL 7]Ssf laa0f cgf )amp)amp b]lv)amp)amp$ Ddsf] nflu kf]vL

7]Ssf =)amp$ndash dWo] =)))))ndash czn ePsf] afFsL =amp$ndash czn km5of6 ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = ^ nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg]

=$ xhf lgoldt ugkg] = nfv amp xhf k]ZsL =$ nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 77

eujfgk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv ( xhf of] jif+ cfo - sf]8 nfv xhf d]t

- sf]8 nfv $ xhf cfDbfgL ePsf]df -$sf]8 $ nfv xhf vr+ eO+ - sf]8 nfv ( xhf dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bgM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd yfgLo tx u7g xg

cl3 )ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof uL +l3o dfldnf tyf yfgLo

ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf 5 o ufFpkflnsfdf fljssf ufpFF ljsf

ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf] cflys k|ltj]bg tof u]sf] 5g eg] jsdf ePsf] dfHbft

sd ufpF ljsf ldltn] fljs ufpF ljsf ldltsf] js vftfsf] dfHbft sd ufpFkflnsfsf] vftfdf hDdf u]sf]

5 ldlt )amp kmfug amp Dd cfGtls cfo wf6L efHbft jfx]s vr eO dfHbft x]sf] sd =$$) ndash

sf]if tyf n]vf lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf k7fPsf] b]lvPg

2 DklQ xtfgt0fM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf jf

gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn crn

DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL

xtfGt0f xg] Dk0f DklQ sf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg

fjhlgs ugkg] Jojyf 5 n]vfkLIf0f cjwL )amp$ df3 leq o ufpFFkflnsfn] fljs ufpF ljsf ldltdf x]sf]

lhGL DklQufpFFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQ xtfGt0f gxbf xfpg] bkof]u xgSg] b]lvPsf]

5 u7g cfb]z jdf]lhd ufpFFkflnsfn] fljs ufpFljsf ldltn] pknJw ufPsf ljj0fjf6 b]lvPsf lhGL

fdfgx= f] ljj0f pNn]v gePsf DklQ x=d]t Plsg uL jfldTjdf lngkg] b]lvG5

3 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6 ug jf+sLsf]

ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL =))$$))ndash km5of6

geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

gxf lufn ufpFF ljsf ldlt

4 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6 ug jf+sLsf]

ljj0f cgf ljlEGg hgfsf] fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL =

2039554ndash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

5 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug

kg]5 cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]df ljefluo k|dvn]

kRrL k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo

sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jfsf] cflys ljj0fdf gtL rGb]Zj 7fssf]

gub =)ndash jf+sL b]lvPsf] sd xfn Dd ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf] Jojyf

cgf sfjfxL uL DjlGwtjf6 czn ugkb5

Ogjf ufpFF ljsf ldlt

6 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6 ug jf+sLsf]

ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL =)) ndash km5of6 geO

jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 78

7 cflys fxfotfM yflgo lgsfo |f]t klrfng tyf Jojyfkg sfoljlwsf] aFbf gDa -r_ df fhglts bn jf +3

+yfsf JolQmnfO cflys xfotf rGbf ksf jf sfoqmlds xof]u pknAw ufpg lgif]w u]sf] 5 oL sfoljlw

ljkLt buf khf dxf]Tj 7f8L nufot FyfnfO lbPsf] = )))ndash xof]u lgod +dt b]lvPg

eujfgk ufpFF ljsf ldlt

8 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6 ug jf+sLsf]

ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL = 844353ndash km5of6 geO

jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

9 clu|d sM cfos P]g ) sf] bkmf ( cgf clu|d cfos ssectf uL tf]s]sf] dodf bflvnf ugkg] Jojyf 5

cfof]hgfg] vlb ubf P]gsf] Jojyf cgf KnfonfO =ndash clu|d s ssectf tyf bflvnf u]sf] gb]lvPsf]n]

cn ul bflvnf xgkb5

10 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug

kg]5 cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]df ljefluo k|dvn]

kRrL k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo

sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jfsf] cflys ljj0fdf gub jf+sL b]lvPsf]

sd = ndash xfn Dd ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf] Jojyf cgf sfjfxL uL

DjlGwtjf6 czn ugkb5

11 cfGtls n]vfkLIf0fM cflys sfoljlw lgodfjnL )^$ sf] lgod ( -_df sfofnon] cfGtls n]vfkLIf0faf6 lgs]sf

j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ug kg]df k|df0f k]z

uL jf cn pk ug kg]df cn pk uL] a]h nut s66f ufpg kg] Jojyf 5 fljs Ogjf uf=lj==tkm

cfGtls n]vfkLIf0f k|ltj]bgdf pNn]v u]sf] =amp^$ndash sf] j]h km5of]6 u]sf] k|df0f k]z gePsf]n] sfggsf]

Jojyf cgf czn km5of]6 ug kb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv $ xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg]

= xhf lgoldt ugkg] =$$ nfv $amp xhf k]ZsL =^ nfv ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 79

cfxL ufFpkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv ( xhf of] jif+ cfo - sf]8 nfv xhf

d]t

- sf]8 nfv $ xhf cfDbfgL ePsf]df -$ sf]8 $ nfv xhf vr+ eO+ - sf]8 ^ nfv

( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd

yfgLo tx u7g xg cl3 )ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof

uL +l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg]

Jojyf 5 o ufFpkflnsfdf fljssf ufpFF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df

f]sf] cflys k|ltj]bg tof u]sf] 5g eg] jsdf ePsf] dfHbft sd ufpF ljsf ldltn] fljs

ufpF ljsf ldltsf] js vftfsf] dfHbft sd ufpFkflnsfsf] vftfdf hDdf u]sf] 5 ldlt )amp

kmfug amp Dd cfGtls cfo wf6L efHbft jfx]s vr eO dfHbft x]sf] sd =amp$$$ndash

sf]if tyf n]vf lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf gk7fpg]

sfo sfo lgod +ut gb]lvPsf]n] lgoldt ug[kg][ b]vLG5

2 DklQ xtfGt0f MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf

Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

n]vfkLIf0f cjwL )amp$ sflts leq o ufpFFkflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL

DklQufpFFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQxtfGt0f gxbf xfpg] bkof]u xgSg]

b]lvPsf] 5 u7g cfb]z jdf]lhd ufpFFkflnsfn] fljs ufpFljsf ldltn] pknJw ufPsf ljj0fjf6

b]lvPsf lhGL fdfgx= f] ljj0f pNn]v gePsf DklQ x=d]t Plsg uL jfldTjdf lng

kb5

3 jf e|d0f vr M e|d0f vr lgodfjnL )^$ cgf jf eO cfpg] sdrfL jf eO cfPsf]

dfgf kq ofqf u]sf] k|df0f d]t +nUg uL blgs e|d0f eQf vr bfjL ugkb5 ufpFkflnsfsf

k|dv k|zfsLo clws[t gtL efujt ]UdL jf eO cfPsf] Joxf]f hgfO jfunordf sf8df08f j ef8f

=))ndash sf7df08f emfkf =$))ndash emfkfndashlxf =))ndash d]t =^))ndash e|d0f eQf =amp))ndash

blgs eQf lxt k|lt JolQm =())ndash n] bflj uL lghsf kljfsf] d]t=())ndash eQmfgL

lbPsf] kfOof] lghn] e|d0f jLn fy dfgf kq gfv]sf] cltlQm emfkf hfgkg] k|df0f gfv]sf] fy

lghn] cfdf NofPsf] k|dfl0ft xg] dn]kkmfg++ ( klg k|dfl0ft uL fv]sf] kfOPg lgodsf] Jojyf

cgf cfjZos k|df0f j]u vlrnf] xg] uL eQmfgL lnPsf] =()))ndashe|d0f eQf eQmfgL lbPsf]

lgodDdt b]lvPg

4 k|f]Tfxg eQf M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ df ufpFklnsfdf

sfd ug] sdrfLnfO k|f]Tfxg eQf lbg] Jojyf 5g fy cGo ufpFkflnsf DjGwLdf lg0fodf klg

k|f]Tfxg eQfsf] Jojyf 5g sfonon] ufpFkflnsdf sfot $ sdrfLnfO k|f]Tfxg eQf eQmfgL

lbPsf] kfOof] lgod sfgg4ff Jojyf guL =(()ndash eQmfgL lbPsf] lgodDdt b]lvPg

5 ]jf vr M fjhlgs vlb lgodfjnL )^$ sf] lgod df cfjZostfsf] klxrfg guL vlb ug

gkfOg] lgod ) -_ jdf]lhd fjhlgs vlb cgudg sfofnoaf6 hfL ePsf] gdgf af]nkq

DaGwL sfuhftdf x]sf] vlb Demftf cgiquestk 5gf6 ugkg] lgod $ jdf]lhd kfdz ]jf vlb

ubf kfdzbftfn] ugkg] sfdsf] sfo ljj0f tof uL f] jdf]lhd +emftf uL sfo ufpg kb5

ufpF kflnsfn] jtlytL ljj0f tof ug lw g]kfn Soflo 6laquol8ordf kmfo08]zgnfO =$()ndash

eQmfgL u]sf]df lgodfjnLsf k|fjwfg kf gu]sf] cltlQm pQm sfo ug sfoqmd d]t gx]sf]n] o

k|sf eQmfgL u]sf] =$()ndash vr lgod+ut b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 80

6 ljhs M dNo clej[l4s lgodfjnL ) sf] lgod amp df btf ePsf] JolQmn] sg jt jf ]jf

cfklt ubf sljhs lbg kg] Jojyf 5 kfdz bftfsf] eQmfgL ubf s ljhs lnPsf] kfOPg

ljhs k]z guL FyfnfO eQmfgL ePsf] sd DjlGwt cfGtls fhZj sfofnojf6 =23921ndash

s dfof]hg ePsf] k|df0f k]z ug kb5

7 rfn k|s[ltsf] vr M cy dGqfno jh]6 sfofGog lgb]lzsf cgf khLut jh]6jf6 rfn vr -

pkef]u_ vr n]Vg gldNg] Jojyf 5 ufpFFkflnsfn] uflj cgbfg kFhLut ah]6jf6 rfn k|s[ltsf

sfodf jh]6 vr ul eQmfgL lbPsf] kfOof] rfn jh]6 pkzLifsjf6 vr n]Vgkg] sd kFhLut

jh]6jf6 n]v]sf] =$))ndash lgodDdt b]lvPg

8 ljt0f dvL vr M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( df yfgLo lgsfosf]

klifbaf6 cfof]hgfut kdf ah]6 af+8kmf+8 guL klifbaf6 lg0fo gePsf sfoqmd jf cfof]hgfdf

vr ug gkfpg] Jojyf 5 sfofnon] sfoljlw cgfsf sfoqmd 5gf6 guL lhGL fdfg vlb

uL JolQm +yfn] dfu u]sf] cfwfdf ljt0f u]sf] tyf +yfn] vlb u]sf] lan +nUg uL eQmfgL

u]sf] b]lvof] cgudg dNofsg a]u ljt0f ulPsf =^$ndash jfjsf] lhGL fdfgsf]

DalGwt +yf dxsf] vKg] lhGL vftfdf cfDbfgL afFw]sf] k|df0f tyf cgudg k|ltj]bg k]z ugkg]

b]lvG5 fy kz cfifwL vlb tyf ljt0f ug cgudg dNofsg a]u ljt0f ulPsf =27010ndash

jfjsf lhGL fdfgsf] DalGwt +yf dxsf] vKg] lhGL vftfdf cfDbfgL afFw]sf] k|df0f tyf

cgudg k|ltj]bg k]z ug kb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf

of]jifsf] lbPsf] k]ZsL km5of6 geO =775690ndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

10 gub dfHbft cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ug kg]5 cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6

oyfyfgdf bflvnf gu]df ljefluo k|dvn] kRrL k|ltzt Dd hljfgf uL gub bflvnf ug nufO

ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5

ldlt )ampamp Ddsf sff]jf cgf dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd

=$ampampndash jlem lnPsf]df xfn Dd ufpFkflnsfsf] vftfdf hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf

cgf DjlGwtjf6 czn ugkb5

11 k]ZsL jfsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf

of]jifsf] lbPsf] k]ZsL km5of6 geO jf+sL = )ampndash b]lvPsf]n] lgodgf km5of6 ugkg] b]vLG5

tNLk ufpFF ljsf ldlt

12 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfˆgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ugkg]5 cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6

oyfyfgdf bflvnf gu]df ljefluo k|dvn] kRrL k|ltztDd hljfgf uL gub bflvnf ug nufO

ssf] dfqf cgf k|rlnt sfggadf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt

)ampamp Ddsf sff]jf cgf dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd =^^ndash

jlem lnPsf]df xfnDd ufpFkflnsfsf] vftfdf hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf cgf

DjlGwtaf6 czn ugkb5

13 ljt0fdvL sfoqmdM yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( df yfgLo

lgsfosf] klifbaf6 cfof]hgfut kdf ah]6 af+8kmf+8 guL klifbaf6 lg0fo gePsf sfoqmd jf

cfof]hgfdf vr ug gkfpg] Jojyf 5 sfofnon] sfoljlw cgfsf sfoqmd 5gf6 guL lgDgfgf

lhGL fdfg vlb uL JolQm +yfn] dfu u]sf] cfwfdf ljt0f u]sf] tyf +yfn] vlb u]sf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 81

lan +nUg uL eQmfgL u]sf] b]lvof] cgudg dNofsg a]u ljt0f ulPsf =))))ndashjfjsf]

ef8fs8f vlb ug lhGL fdfgsf] DalGwt +yf dxsf] vKg] lhGL vftfdf cfDbfgL afFw]sf]

k|df0f tyf cgudg k|ltj]bg k]z ugkb5

14 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf

of]jifsf] lbPsf] k]ZsL km5of6 geO = amp(ndash jf+sL b]lvPsf]n] lgodgf km5of6 ug kb5

15 kf]vLsf] 7]Ssf M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod ^amp df yfgLo

lgsfon] cfGtls cfo +sngsf] nflu 7]Ssf aGbf]jt ug Sg] Jojfyf f]xL lgodfjnL sf] lgod

amp-_df yfgLo lgsfon] ljleGg sf0faf6 cnxg gsL afFsL x]sf] aSoftf sd cn ug

jSoftf cnL sfoof]hgf agfO sd cn pk ugkg] Jojyf 5 o ufljn] )ampamp df

kf]vLx=af]nsaf]nsf] dfWodaf6 jifsf] nflu 7]Ssf nufpFsf]df xfn Dd lgDgfgf p7g afFsL=

)ndash sd ljleGg saf]nstfaf6 cn ugkb5

lkk|f k|=lk= ufpFF ljsf ldlt

16 gub dfHbft cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfˆgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ugkg]5 cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6

oyfyfgdf bflvnf gu]df ljefluo k|dvn] kRrL k|ltztDd hljfgf uL gub bflvnf ug nufO

ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5

ldlt )ampamp Ddsf sff]jf cgf dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd

=$$ampndash jlem lnPsf]df xfnDd ufpFkflnsfsf] vftfdf hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf

cgf DalGwtaf6 czn ugkb5

17 of]hgf a]u vrM fljs ufpF lsf ldltxn] nlIft sfoqmd +rfngubf ufpF klifbaf6 jLs[t

ePsf of]hgfxdf dfq vr ugkg] Jojyf ePsf]df sdrfL ldng tyf cleefjs e]nf sfoqmd

+rfng ul =))))ndash vr n]v]sf] kfOof] klifbaf6 kf gePsf sfoqmddf =))))ndash vr

u]sf] lgodDdt b]lvPg

18 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf

of]jifsf] lbPsf] k]ZsL =(amp$ndash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ug kb5 `

fljs xssectL uf+p ljsf ldlt

19 cfGtls n]vfkLIf0f M yflgo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df

ufFpljsf ldltsf] n]vfkLIf0f lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f zfvfaf6 xg] Jojyf

5 lh=lj== cfGtls n]vfkLIf0f zfvfaf6 o uf=lj==sf] o jifsf] cfGtls n]vfkLIf0f ePsf]

kfOPg lhDd]jfL tf]lsPsf] sfo gufpg]nfO lhDd]jf jgfpg kb5

20 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL

f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL

k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd

ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jf cgf

dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd =50026ndash jlem lnPsf]df xfn Dd

ufpFkflnsfsf] vftfdf hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf cgf DjlGwtjf6 czn ugkb5

21 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 82

)amp)amp Dd lbPsf] k]ZsL =1067869ndash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ug

kb5

cfxL uf+p ljsf ldlt

22 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL

f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL

k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd

ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jf cgf

dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd =116951ndashjlem lnPsf]df xfn Dd

ufpFkflnsfsf] vftfdf hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf cgf DjlGwtjf6 czn ug kb5

23 cfos bflvnf M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ug kg] Jojyf 5 ufljn] rfn vftf tyf kFhLut vftfjf6 ljleGg vlbsf]

eQmfgL ubf ssectf ulfv]sf] clu|d cfos Djlwt fhZj vftfdf hDdf u]sf] kfOPg sfggsf]

Jojyf cgf ssectf u]sf] s =$ndash DjlGwt fhZj vftfdf bflvnf ugkb5

24 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif

)amp)amp Dd lbPsf] k]ZsL =3793407ndashkm5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

25 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^-_df sfofnon] cfGtls

n]vfkLIf0faf6 lgs]sf j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt

ufO jf k|df0f k]z ug kg]df k|df0f k]z uL jf cn pk ugkg]df cn pk uL] a]h nut

s66f ufpg kg] Jojyf 5 cfGtls n]vfkLIf0f k|ltj]bgdf pNn]v u]sf j]hx=km5of]6 u]sf]

k|df0f k]z gePsf]n] =$)()ndash sfggsf] Jojyf cgf czn km5of]6 ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 $^ nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] = nfv ^ xhf tyf k]ZsL = nfv ( xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 83

lji0fk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv ( xhf of] jif+ cfo - sf]8 nfv xhf d]t

- sf]8 nfv $ xhf cfDbfgL ePsf]df -$ sf]8 $ nfv xhf vr+ eO+ - sf]8 ^ nfv ( xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd yfgLo tx u7g

xg cl3 )ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof uL +l3o dfldnf tyf

yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf 5 o ufFpkflnsfdf fljssf

ufpFF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf] cflys k|ltj]bg tof u]sf] 5g ldlt

)amp kmfug amp Dd cfGtls cfo wf6L efHbft jfx]s vr eO dfHbft x]sf] sd = $^(ndash sf]if tyf

n]vf lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf k7fPsf] b]lvPg

2 cflys ljj0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) jdf]lhd ldlt

)ampamp Ddsf] fljs ufpF ljsf ldltn] k|rlnt 9frf jdf]lhd tof u]sf cflys ljj0fdf pNn]v

u]sf] dfHbft sd jsdf x]sf] dfHbft kms x]sf] kfOof] ufpF kflnsfn] ldlt )amp$ df fljs ufpF

ljsf ldltsf] js vftfdf x]s]f sd ufpF klnsfsf] +lrt sf]ifdf 6laquofGkm ufPsf] 5 oL ljj0df dfj]z

ePs c+fs8fx=kms xbf cflys ljj0fn] xL tyf oyfyks lrq0f u]sf] 5g js tyf cflys ljj0fdf

uf lj sf b]lvPsf]] kms = 1199666ndashsf] dfof]hg lxfj tof uL kms lxfj ldnfg xg kb5

3 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf

jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] tyf

Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 n]vfkLIf0f cjwL )amp$ sflts leq o ufpFFkflnsfn] fljs $ ufpF ljsf ldltdf x]sf]

ejg df]6fOsn nufot ^^ k|sfsf ljleGg lhGL DklQ ufpFFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg

u7g cfb]z jdf]lhd ufpFFkflnsfn] fljs ufpFljsf ldltn] pknJw ufPsf ljj0fjf6 b]lvPsf lhGL

fdfgx= f] ljj0f pNn]v gePsf DklQx=d]t Plsg uL jfldTjdf lng kb5

4 36L dfHbft M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf ufpF ljsf ldltsf] cfKgf]

cfDbfgLsf] sd cfufdL cflys jifsf nflu lhDd]jfL fL n]vf fVgkg] Jojyf 5 fljs $ ufpF ljsf

ldltn] cflys jif )ampamp sf] n]vffkLIf0f k|ltj]bg fy +nUg cflys ljj0fsf] dfHbft eGbf 36L dfHbft

f]sf] kfOof] k|ltj]bgdf b]lvPsf] eGbf 36L dfHbft fbf sd lxgfldgf xg] ePsf]n] kms k]sf] =ampamp (ndash

sf] lxfj ldnfg uL 36L dfHbft f]sf] sd DjlGwtjf6 czn ug[kb5

5 cgkflts eQmfgLM yfgLo lgsfo cflys k|zfg lgodfjnL)^$ sf]bkmf df yfgLo lgsfon] pkef]Qmf

ldlt+u sfdsf] Demftf ubf pkef]Qmf ldltn] ug] of]ubfgsf] sd vnfpg kg] f]xL adf]lhd sfod ePsf]

pkef]Qmf ldltsf] of]ubfg eGbf sd sfd DkGg e lgordf aLn dNofIacuteg k|ltj]bg k|fKt ePdf f]xL cgiquestk

yfgLo lgsfoaf6 Joxf]lg]] sdnfO klg f]xL cgkftdf sd uL eQmfgL ulg] Jojyf 5 o ufpFFkflnsfn]

pkef]Qmf ldltjf6 sfo ufPsf]df lgodsf] Jojyf jdf]lhd pkef]Qmfsf] of]ubfg = amp)ndash sd eO j9L

eQmfgL xg uPsf] sd cn ugkb5

6 nfut xeflutf M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] jbf ) df sfoqmd jf

cfof]hgf +rfng ubf ufpF ljsf ldlt lhNnf ljsf ldltn] ) k|ltzt df sd gxg] uL hggtdbfg

lgwf0f uL sfo ufpg kg] Jojyf 5 ufpFkflnsfn] pkef]Qmf dLtLsf] sfddf ) k|ltzt eGbf 36L

hggtdbfg xg] uL pkef]Qmfjf6 sfo ufPsf] kfOof] sfoljlwsf] Jojyf cgf = ^(ndash 36L hggtdbfg

b]lvPsf] lgodDdt b]lvPg

7 rfn k|s[ltsf] vr M cy dGqfno jh]6 sfofGog lgb]lzsf cgf khLut jh]6jf6 rfn vr -pkef]u_ vr

n]Vg gldNg] Jojyf 5 ufpFkflnsfn] uflj cgbfg khLutjf6 fljs $ ufljsf dlxnf jo+]ljsfnfO

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 84

lkmN8df sfd u]jfkt oftfoft vr =amp^))ndash eQmfgL lbPsf] kfOof] rfn jh]6 pkzLifsjf6 vr gn]lv

kFhLut jh]6jf6 n]v]sf] =amp ))ndash vr lgod+ut b]lvPg

8 nfut cgdfg M fjhlgs vlb P]g )^ sf] lgod df fjhlgs lgsfon] sg klg vlbsf] nflu nfut

cgdfg tof ug kg] Jojyf 5 ufpFkflnsfn] sfdsf] nfut cgdfg tof tyf jLs[t guL j6f kfdzbft[

kmd+u lw cflys k|tfj dfu uL k]z ePsf cflys k|tfj dWo] 36L cflys k|tfj k]z ug]+u +emftf u]sf]

5 Ogf]e]l6j ldl8of k|f=ln nufot ljleGg kmdFu = (($$ndasho k|sfsf] vlb sfo lgod+ut b]lvPg

9 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL

==())ndash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

lji0fk -k|=f=_ ufpFF ljsf ldlt

10 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf

Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf 5 ldlt )ampamp Ddsf sff]jf cgf dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd jlem

lnPsf]df xfn Dd ufpFkflnsfsf] vftfdf =)ndash hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf cgf sfjfxL

uL DjlGwtjf6 czn ugkb5

11 dfnkf]t M ufpF ljsf ldltn] +sng u]sf] dfnkf]t jfktsf] sdsf] k|ltzt lhNnf ljsf ldltdf

k7fpg kg] Jojyf 5 ufljn] ldlt )amp$ n]lv kmfugDd +sng u]sf] dfnkf]t = ampndash lhNnf ljsf

ldltsf] sf]ifdf bflvnf u]s]f kfOPg lgodfgf =(ndash lhNnf dGjo ldlt sf]ifdf bflvnf ugkb5

12 cfos ssectL M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL

gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf

v8f ug kg] Jojyf 5 ufljn] ljleGg vlbsf] eQmfgL ubf ssectf ulfv]sf] clu|d cfos tyf kflgtlds

sdrfLsf] tnj vr ssectf u]sf] kflgtlds s Djlwt fhZj vftfdf hDdf u]sf] kfOPg sfggsf] Jojyf

cgf ssectf u]sf] s =ndash DjlGwt fhZj vftfdf bflvnf ugkb5

13 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL =amp($ndash

km5of6 geO jf+sL b]lvPsf]n] lgodfgf km5of6 ugkb5

fhk ufpFF ljsf ldlt

14 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf ljlEGg hgfsf] fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf]

k]ZsL = 2039554ndash km5of6 geO jf+sL b]lvPsf]n] lgodfgf km5of6 ugkb5

15 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf

Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf 5 ldlt )ampamp Ddsf sff]jfsf] cflys ljj0fdf gub jf+sL b]lvPsf] =()ndash xfnDd

ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf] Jojyf cgf sfjfxL uL DjlGwtjf6 czn

ugkb5

16 kf]vLsf] 7]Ssf M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod ^amp df yfgLo lgsfon]

cfGtls cfo +sngsf] nflu 7]Ssf aGbf]jt ug Sg] Jojyf cgf ufljn] )amp$^ df j6f kf]vLsf]

jifsf] nflu 7]Ssf j9fj8sf] rgf 6f u]sf]df hgfn] dfq lsg+=) kf]vLsf] 7]Ssf =amp)ndash df sf

u]sf]df ufljn] dfq 7]Ssfdf xeflu ePsf] hgfO f] jf]nkq 2 uL kg rgf 6f u]s]f kfOof] kg rgf

6f ubf j6 kf]vLsf] clu|d lstf jemfPdf k|ltzt 56 lbg] pNn]v u]sf]df klxn] 2 u]sf] jf]nkq eGbf

36] = )))ndash df sjf]n u]sf] tyf jf+sL kf]vL sf] qmd )))ndash ()))ndash df sf ePsf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 85

klxn] k]sf] dfq jf]nkq 2 ug kfOg] sfggL cfwf j]u jf]nkq 2 uL ufljnfO = ()ndash gf]Sfg kf]sf]

5 oL ljgf cfwf jf]nkq 2 ug] pk sfjfxL xgkb5

161 yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod amp) 7]s]bfn] Demftfsf] dodf 7]s

cgfsf] Dk0f 7]s sd Psdi6 aemfPdf cflrTo x]L a9Ldf bz k|ltztDd 56 lbg lsg] Jojyf 5

ufpFkflnsfn] 7]s]bf +Ghosdf ofbj Fusf] 7]Ssfdf Psdi6 jifsf] sd gjemfPsf]df lgodsf] Jojyf

k|ltsn xg] uL k|ltzt 56 lbO rngkhL hfL u]sf] 5 o k|sf 7]s c+s k gjemfPsf]df ufpFkflnsfsf]

cfodf gf]Sfg xg] uL 56 lbO rngkhL hfL ug] pk sfjfxL xgkb5 o k|sf sf] sfojf6 ufljsf]

cfDbfgL 36L ePsf] =$amp)ndash cn ug[kb5 fy Ps JolQmn] sf u]sf] 7]Ssfjf6 of] jif =$)$ndash

czn ePkl5 dfq rngkhL lbgkg]df =ndash 36L czn gxb rngkhL lbPsf] 5

17 s ljhs M dNo clej[l4 s lgodfjnL ) sf] lgod amp df btf ePsf] JolQmn] sg jt jf ]jf cfklt

ubf k|fksnfO sljhs lbgkg] Jojyf 5 ldltn] fx 6laquo]8Af6 =amp())ndash df l8se df]6fOsn x]Nd]6

nufotsf cGo DjlGwt fdfg vlb u]sf]df f] kmdn] s ljhs lbPsf] kfOPg ljhs j]u eQmfgL lbPsf]

=))ndash vr lgod+ut b]lvPg

18 cfos M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f

ug kg] Jojyf 5 ufljn] tnj vr n]Vbf ssectf u]s]f fdflhs Iff s =$amp)ndash ljleGg vlbsf] eQmfgL

ubf ssectf ulfv]sf] clu|d cfos ndash Djlwt fhZj vftfdf hDdf u]sf] kfOPg sfggsf] Jojyf cgf

ssectf u]sf] s sd =amp(ndash fhZj vftfdf bflvnf ugkb5

19 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL =(ndash

km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

20 bflvnf M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf]

ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL gub

bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf

5 tTsflng lra ho sdfsf] gfddf =))ndash nfn jxfbsf] gfddf x]sf] gub dfHbft = (()ndash

d]t =()ndash xfnDd klg bflvnf gePsf]n] sfgg jdf]lhd DjlGwtjf6 czn uL +lrt sf]if bflvnf

ugkb5

21 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^-_df sfofnon cfGtls n]vfkLIf0faf6

lgs]sf j]h clGtd n]vfkLIf0f xgeGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ugkg]df

k|df0f k]z uL jf cn pk ugkg]df cn pk uL] a]h nut ssectf ufpg kg] Jojyf 5 cfGtls

n]vfkLIf0f k|ltj]bgdf pNn]v u]sf] )ampamp sf] clu|d cfos jxfn s d]t =)$)ndash nufotsf j]h

km5of]6 u]sf] k|df0f k]z gePsf]n] sfggsf] Jojyf cgf czn km5of]6 ugkb5

nlIdk ufpF ljsf ldlt

22 fhZj bflvnfM cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg

jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf 5 ldlt )amp$ b]lv )ampamp Dd dnfkf]tjfkt sff]jfsf] cflys ljj0fdf gub jf+sL b]lvPsf]

sd =)(($ndash xfnDd gubL lbjf6 cfDbfgL ePsf] sd n]vfkLIf0f cjwLDd klg ufpFkflnsfsf] +lrt

sf]ifdf bflvnf u]sf] kfOPg sfggsf] Jojyf cgf sfjfxL uL DjlGwtjf6 czn ug[kb5

23 lhGL cfDbfgL M cflys sfoljlwL P]gsf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL lhGL

dfnfdfg ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug kg]5 Dofbleq klg gt]tf v8f gug] lhDd]jf

JolQmnfO Ps tx dflysf] clwsfLn] snd lkR5] krf iquestkofF jf lauf]sf] bz k|ltztDd hljfgf ug Sg]

Jojyf 5 ufpF ljsf ldltn] vlb u]sffdfgx=lhGL cfDbfgL jfw]sf] kfOPg lhGL vftfdf cfDbfgL

gjfwL vlb u]sf] sd =ndash lgod+ut b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 86

24 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL = $(ampndash

km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

25 cfGtls n]vfkLIf0fM cflys sfoljlw lgodfjnL )^$ sf] lgod (^-_df sfofnon] cfGtls n]vfkLIf0faf6

lgs]sf j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ug kg]df

k|df0f k]z uL jf cn pk ug kg]df cn pk uL] a]h nut s66f ufpg kg] Jojyf 5 cfGtls

n]vfkLIf0f k|ltj]bgdf pNn]v u]sf] =(ndash sf] km5of]6 u]sf] k|df0f k]z gePsf]n] sfggsf] Jojyf cgf

czn km5of]6 ugkb5

ynfxf s6fxf ufpF ljsf ldlt

26 fhZj bflvnfM cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf

Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf 5 ldlt )amp$ b]lv )amp +sng u]sf] dnfkf]tjfkt sd = ampndash xfn Dd klg

ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf] Jojyf cgf sfjfxL uL DjlGwtjf6 czn

ugkb5

27 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL = 1187521ndash

km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

28 clu|d cfos M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf

Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf 5 j8fn] eQmfgLdf ssectL u]sf] clu|d cfos =^^$ndash jiffGt Dd klg bflvnf u]sf] kfOPg sfggsf]

klwL leq xL ssectL u]sf] =^^$ndash clu|d cfos sd DjlGwt fhZj vftfdf bflvnf ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 amp nfv ) xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] =$ nfv ^^ xhf lgoldt ugkg] =(( nfv amp$ xhf tyf k]ZsL = sf]8 ^ nfv amp) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 87

jlofk66L ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -$ nfv $( xhf of] jif+ cfo -^ sf]8 nfv xhf d]t -^

sf]8 ^ nfv $ xhf cfDbfgL ePsf]df -^ sf]8 $ nfv xhf vr+ eO+ -^$ nfv xhf dfHbft x]sf] 5

n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM 1 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd yfgLo tx u7g

xg cl3 )ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof uL +l3o dfldnf tyf

yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf 5 o ufFpkflnsfdf fljssf

ufpFF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf] cflys k|ltj]bg tof u]sf] 5g eg] jsdf

ePsf] dfHbft sd ufpF ljsf ldltn] fljs ufpF ljsf ldltsf] js vftfsf] dfHbft sd ufpF kflnsfsf]

vftfdf hDdf u]sf] 5 ldlt )amp kmfug amp Dd cfGtls cfo wf6L efHbft jfx]s vr eO dfHbft

x]sf] uf lj sf] sd =8996451 ndash sf]if tyf n]vf lgoGqs sfofnodf lkmtf gug] cflys ljj0f

tof uL tf]lsPsf] lgsfodf k7fPsf] b]lvPg

2 lxfj ldnfgM yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod $-_ cgf lhNnf ljsf ldltsf]

cfKgf] cfDbfgLsf] sd cfufdL cflys jifsf nflu lhDd]jfL fL n]vf fVgkg] Jojyf 5 sfofnon] k]z

u]sf] Plss[t cfo Joo ljj0f cgf =))))mdash sf] lxfj ldnfg gePsf]n] lgodfgf lxfj ldnfg

ugkb5

3 DklQxtfGt0f MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf

jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg]

Jojyf 5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo

txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 n]vfkLIf0f cjwL )amp$ sflts leq o ufpFFkflnsfn]

fljs ufpF ljsf ldltdf x]sf] lhGL DklQ ufpFFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQ

xtfGt0f gxbf xfpg] bkof]u xgSg] b]lvPsf] 5 u7g cfb]z jdf]lhd ufpFFkflnsfn] fljs ufpFljsf

ldltn] pknJw ufPsf ljj0fjf6 b]lvPsf lhGL fdfgx= f] ljj0f pNn]v gePsf DklQ x=d]t Plsg

uL jfldTjdf lng kb5

4 ef8f eQmfgL M+l3o dfldnf tyf yflgo ljsf dGqfnosf] r=g+ amp ldlt )amp$$ sf] klkqaf6 a

guklnsfpk dxfgukflnsf dxfgukflnsf tyf ufpFkflnsfxn] dx+uf] ef8f lt] jfL fwg k|of]u ug

f]s nufPsf]df o sfofnon] ldlt )amp$ b]lv )amp$ cfiff9 dfGtDdsf] nflu k|ltlbg =$)))ndash sf

bn] ef8f ltg] uL jfl fwg ef8fdf lnPsf] b]lvof] oL dGqfnosf] lgb]zg ljkLt )amp$$ b]lv )amp$

cfiff9 dfGtDd amp lbgsf] ef8f =))))ndash eQmfgL lbPsf] lgodDdt b]lvPg

5 nfut cgdfg M fjhlgs vlb P]g )^ sf] lgod df fjhlgs lgsfon] sg klg vlbsf] nflu nfut

cgdfg tof ugkg] Jojyf 5 sfofnon] j8f g+= b]lv Ddsf] af6f] ddt jfkt =(ndash vr n]v]sf]df

nfut cgdfg sfdsf] dNof+sg tyf sfoDkGg k|ltj]bg +nUg u]sf] kfOPg oL lgoddf ePsf] Jojyf

adf]lhdsf] k|s[of kf guL eQmfgL lbPsf] lgodDdt b]lvPg

6 s ljhs M dNo clej[l4 s P]g ) sf] bkmf ^ cgf cfkltstfn] lt kjssf] s ljhs k]z ugkg]

Jojyf 5 t gdfdL Knfo nxfgmdash n] ljhs g+= xftn] n]lv s ljhs hfL u]sf] b]lvPsf]n] pQm ljnaf6

eQmfgL ePsf] d=c=s sd =266335ndash DaGwdf d=c=s dfof]hg ePsf] k|df0f k]z ugkb5

7 ljt0f dvL vr M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( df yfgLo lgsfosf] klifbaf6

cfof]hgfut kdf ah]6 af+8kmf+8 guL klifbaf6 lg0fo gePsf sfoqmd jf cfof]hgfdf vr ug gkfpg] Jojyf

5 sfofnon] sfoljlw cgfsf sfoqmd 5gf6 guL ljleGg lhGL fdfg vlb uL JolQm +yfn] dfu u]sf]

cfwfdf ljt0f u]sf] tyf +yfn] vlb u]sf] lan +nUg uL eQmfgL u]sf] b]lvof] fljs hfgsLgu uf=lj==

sf] dlxnf nlIft sfoqmd cGtut lnfO d]lzg vlb uL ljt0f df cgudg dNofsg a]u ljt0f ulPsf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 88

=$))mdash jfjsf] lhGL fdfgsf] DalGwt +yf dxsf] vKg] lhGL vftfdf cfDbfgL afFw]sf] k|df0f tyf

cgudg k|ltj]bg k]z ug[kb5

8 klifb lg0fo a]u vrM yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( df yfgLo lgsfosf]

klifbaf6 cfof]hgfut kdf ah]6 af+8kmf+8 guL klifbaf6 lg0fo gePsf sfoqmd jf cfof]hgfdf vr ug

gkfpg] xeflutfdns of]hgf thdfsf] r0f k|s[of adf]lhd of]hgf 5gf6 ugkg+ sfo+qmd +rfng ubf+

sfoljlwdf pNn]lvt cfof]hgf sfofGjog pkef]Qmf ldlt nufotsf k|rlnt sfgg sfo+ljlwn] tf]s]sf

k|fjwfgx=kfngf ugkg] Jojyf 5 fljs srgfL uf=lj== xfn uf=kf= j8f gDa n] $ hgf h]i7

gfulsnfO Ddfg jfkt = $^()mdash vr u]sf]df f] DalGw klifbdf lg0fo ePsf] b]lvPg fy sfoqmd

vrnfO k|dfl0ft ug] kmf]6f] jf k|ltj]bg d]t tof gu]sf]n] sfoljlw ljkLt u]sf] vr lgodDdt b]lvPg

9 nfut xeflutf M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] jbf ) df sfoqmd jf

cfof]hgf +rfng ubf ufpF ljsf ldlt lhNnf ljsf ldltn] ) k|ltzt df sd gxg] uL hggtdbfg

lgwf0f uL sfo ufpg kg] Jojyf 5 ufpF kflnsfn] j8f gDa sf] 8s ddt u|fe]n ug] pkef]Qmf

ldlt j8f g+= mdash( Dd nfO ef=g+= ldlt )amp$) af6 t]|f] lgEuml ljnaf6 ePsf] vb sfo = $^^(ndash

dWo] ) k|ltztn] xg] gtdbfg = $^ (^ ssectf uL = amp^ndash eQmfgL ugkg]df = ^)$ndash eQmfgL

u]sf] kfOof] oL vb kfpg] eGbf a9L ePsf] eQmfgL =(ndash DalGwt pkef]Qmf ldltaf6 cn ug

kb5

10 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL km5of6

geO jf+sL = 15933287ndashb]lvPsf]n] lgodgf km5of6 ugkb5

hfgsL gu ufpFF ljsf ldlt

11 cfos bflvnf M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL

gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL

gt]tf v8f ug kg] Jojyf 5 sfofnon] dgsfdgf 6]laquo8 ln+s nxfg lzj zDe 6Ln kmlgr nxfg af6 ssectf

u]sf] =3943ndash clu|d s bflvnf gu]sf]n] lgodfgf cn uL bflvnf ugkb5

12 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL =387919ndash

km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

alofksectL ufpFF ljsf ldlt

13 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg

jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf

uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg

Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jfsf] cflys ljj0fdf gub jf+sL b]lvPsf] sd =22202ndash

xfn Dd ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf] Jojyf cgf sfjfxL uL DjlGwtjf6

czn ug kb5

14 ljn ekfO M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ adf]lhd yflgo lgsfon] vr ubf

ljnekfO lxtsf] n]vf fVgkg] Jojyf 5 uf=lj== af6 afn ljjfx lj4 sfoqmd ljljw vr=$$)ndash

n]v]sf]df ljn ekfO +nUg u]sf] gkfPsf]n] vr k|dfl0ft xg] k|df0f k]z ugkb5

15 kf]vLsf] 7]Ssf M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod ^amp df yfgLo lgsfon]

cfGtls cfo +sngsf] nflu 7]Ssf aGbf]jt ug Sg] Jojyf f]xL lgodfjnLsf] lgod amp-_df yfgLo

lgsfon] ljleGg sf0faf6 cnxg gsL afFsL x]sf] aSoftf sd cn ug jSoftf cnL sfoof]hgf agfO

sd cn pk ugkg] Jojyf 5 o ufljn] )ampamp df kf]vLx=af]nsaf]nsf] dfWodaf6 jifsf] nflu

7]Ssf nufPsf]df xfnDd =545590ndash p7g afFsL sd ljeLGg ) saf]nstfaf6 cn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 89

16 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL km5of6

geO =1439922ndashjf+sL b]lvPsf]n] lgodgf km5of6 ug kb5

lhemfn ufpFF ljsf ldlt

17 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf

Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf 5 ldlt )ampamp Ddsf sff]jf cgf dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd

=10857ndash jlem lnPsf]df xfnDd ufpFkflnsfsf] vftfdf hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf cgf

DjlGwtjf6 czn ug[ kb5

18 k|df0f j]u vrM yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ adf]lhd yflgo lgsfon] vr ubf

ljnekfO lxtsf] n]vf fVgkg] Jojyf 5 sfofnon] ljn d]t gfvL = )))ndash vr n]v]sf]df] vr

k|dfl0ft xg] k|df0f k]z ugkb5

19 cfos bflvnf M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL

gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL

gt]tf v8f ug kg] Jojyf 5 sfofnon] df]6 fOsn vlb ul +hLj gtj0f c6f] ]G6 ldrofnfO d=c=s

afx]s =())ndash eQmfgL u]sf]df lgodfgf = k|ltzt clu|ds s66f guL eQmfgL u]sf]n] =3208ndash

cn uL bflvnf ugkb5

20 ljt0f dvL vr M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( df yfgLo lgsfosf] klifbaf6

cfof]hgfut kdf ah]6 af+8kmf+8 guL klifbaf6 lg0fo gePsf sfoqmd jf cfof]hgfdf vr ug gkfpg] Jojyf

5 sfofnon] sfoljlw cgfsf sfoqmd 5gf6 guL lhGL fdfg vlb uL JolQm +yfn] dfu u]sf]

cfwfdf ljt0f u]sf] tyf +yfn] vlb u]sf] lan +nUg uL eQmfgL u]sf] b]lvof] ljt0f ulPsf fdu|L

dfuadf]lhd pkof]u eP gePsf] DaGwdf k|fljlwsaf6 dNofsg ug] lhGL fdfg shf afn Sna cWoIf

s[i0fb]j bfnufot +yfn] pkof]u u] gu]sf] cgudg ug] gu]sf]n] ljt0f u]sf fdfu|L tyf lhGL

JolQmut k|of]hgdf k|of]u eO bkof]u xg] Defjgf b]lvG5 cgudg dNofsg a]u ljt0f ulPsf

=amp)$)mdashjfjsf] lhGL fdfgsf] DalGwt +yf dxsf] vKg] lhGL vftfdf cfDbfgL afFw]sf] k|df0f tyf

cgudg k|ltj]bg k]z ug kb5

21 s ljhs M dNo clej[l4 s P]g ) sf] bkmf ^ cgf cfkltstfn] ltkjssf] s ljhs k]z ugkg]

Jojyf 5 t gdfdL Knfo nxfgmdash n] ljhs g+= xftn] n]lv s ljhs hfL u]sf] b]lvPsf]n pQm ljnaf6

eQmfgL ePsf] d=c=s sd = 9178mdashDaGwdf d=c=s dfof]hg ePsf] k|df0f k]z ugkb5

22 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL

=541600mdash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

srgfL ufpFF ljsf ldlt

23 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf

Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf 5 ldlt )ampamp Ddsf sff]jf cgf dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd

=63135mdashjlem lnPsf]df xfnDd ufpFkflnsfsf] vftfdf hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf cgf

DjlGwtjf6 czn ugkb5

24 cfos M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f

ugkg] Jojyf 5 sfofnon] df]6 fOsn vlb jfkt dgsfdgf 6]laquo8ln+s nxfg nfO d=c=s afx]s

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 90

=(((mdash eQmfgL u]sf]df lgodfgf = k|ltzt clu|ds =2998mdash s66f guL eQmfgL u]sf]n] cn

uL bflvnf ugkb5

25 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL

=2252713mdash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

t]gjfksectL ufpFF ljsf ldlt

26 +lrtsf]if M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf $ jdf]lhd ufpF ljsf

ldltn] cfGtls cfojf6 k|fKt u]sf hgs sd +lrt sf]ifdf bflvnf ugkg] Jojyf 5 o ufljn]

cfGtls cfo jf6 +sng u]sf] =)ndash +lrt sf]ifdf bflvnf guL ljljw vr u]sf] kfOof] sfgg jdf]lhd

+lrt sf]ifjf6 vr ug gldNg] sd =)ndash vr u]sf]df czn uL ufpFFkflnsfsf] +lrt sf]if bflvnf

xgkb5

27 f]em vlbM fjhlgs vlb lgodfjnL )^$ sf] bkmf -$_ cgf fjhlgs lgsfon] Ps nfv kofF eGbf

a9L sdsf] f]em vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f cfkltstf lgdf0f JojfoL kfdzbftf jf

]jfk|bfosaf6 lnlvtkdf befpkq jf k|tfj dfu uL vlb ugkg] pNn]v 5 o ufljn] df]6fOsn

uKtf a|bz P08 c6f] 6laquo]8 af6 vlb ubf pSt lgodsf] kfngf u]sf] kfOPg

28 slG6Gh]GL M of]hgf cgf k|ltzt slG6Gh]GL ssectL ul vr kfOg]df ufljn] )amp kmfNug Dd =

(^)mdash sf] of]hgf +rfng u]sf]df f]sf] k|ltztn] xg] =amp)mdash dfq vr xg kg]df f]xL cjlwsf]

slG6Gh]L jfkt =()))mdash vr u]sf] b]lvof] uf=kf= 3f]if0f k5L pQm uf=lj== klifbaf6 jLs[t afFsL

of]hgfx +rfng xFbf slG6Gh]GL vr kgM gu]sf egL] =ampamp(mdashsf] k|df0f k]z xg kb5

29 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb )ampamp$ eGbf cuf8L lbPsf] k]ZsL

=1552767mdash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 $ nfv ( xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] = nfv amp xhf lgoldt ugkg] = sf]8 nfv xhf tyf k]ZsL = sf]8 nfv ( xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 91

nIdLk ktfL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv xhf of] jif+ cfo -amp sf]8 nfv ) xhf

d]t

-amp sf]8 $ nfv xhf cfDbfgL ePsf]df -^ sf]8 (amp nfv xhf vr+ eO+ -$ nfv dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bg MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsf ufpFFkflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd yfgLo

tx u7g xg cl3 )ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof uL

+l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf

5 o fljs nIdLk ktflufpFFkflnsfdf fljssf ^ ufpFF ljsf ldltx=dfj]z eO yfgLo

tx sfod ePsf]df f]sf] cflys k|ltj]bg k]z guL jsdf ePsf] dfHbft dfq k7fPsf] cfwfdf lhNnf

dGjo ldltdf uflj ufpFFkflnsfsf gfddf lgsff ePsf] sd =2132063mdash lkmtf ePsf] 5

fljs dx]zk uf=lj==n] n]vfkLIf0f cjlw Dd klg cflys k|ltj]bg tof uL k]z u]sf] 5g

n]vfkLIf0fsf] nflu n]vf k]z gug] pk lgodfgf sfjfxL xgkb5

2 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf

of]jifsf] lbPsf] k]ZsL km5of6 geO =3360543mdash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

3 ufljsf] dfHbft M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf ufpFFkflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf ufpFFkflnsf jf

Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

ufpFFkflnsfdf jt xtfGt0f xg] Jojyf 5 fljssf] vSofxL ufljn] gub dfHbft sd

=$))ndash n]vfkLIf0f cjwL Dd klg lkmtf uL ufpFFkflnsfsf] +lrt sf]if vftfdf bflvnf u]sf]]

kfOPg lgb]lzsfsf] Jojyf cgf fljs ufpFkflnsfsf] gfddf x]sf] DklQtyf bfloTj

ufpFFkflnsfsf] xg] ePsf]n] dfHbft ufljsf] gfddf x]sf] sd ufpFFkflnsf +lrt sf]if vftfdf bflvnf

ugkb5

4 k]ZsL lhDd]jfLM )amp kmfNu0f af6 fljssf ^ ufpFF ljsf ldltx=dfj]z eO yfgLo tx

sfod ePsf]df ufpFFkflnsf fljssf ufpFF ljsf ldltsf] k]ZsL lhDd]jfL ufpFFkflnsfsf] vftfdf

fL fljs lhDd]jfL f]sf] kfOPg

5 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp(

df ufpFkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf

jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

n]vfkLIf0f cjwL )amp$ df3 leq o ufpFFkflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL DklQ

ufpFFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQ xtfGt0f gxbf xfpg] bkof]u xgSg]

b]lvPsf] 5 u7g cfb]z jdf]lhd ufpFFkflnsfn] fljs ufpFljsf ldltn] pknJw ufPsf ljj0fjf6

b]lvPsf lhGL fdfgx=ejg hUuf df]jfOn kf]vL lxt cGo lhGL fdfg f] ljj0f pNn]v

gePsf DklQ d]t olsg uL jfldTjdf lng kb5

6 lhGL bflvnfM cflys sfoljlw lgodfjnL )^$ sf] lgod $amp df sfofno k|dvn] cfkmgf]

sfofnodf x]sf] jf vlb uL jf gul jf sg k|sfn] xtfGt0f eO k|fKt xg cfPsf lhGL

dfnfdfgsf] ljj0f dNo d]t vnfO lhGL lstfadf amp lbgleq cfDbfgL afFwL gt]tf v8f uL

cWojlws uL fVgkg] Jojyf 5 sfofnon kfj a+s nufotsf fdfgx=vlb ul eQmfgL vr

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 92

n]v]sf]df lgodfgf bflvnf u]sf] tyf DalGwtn] aem]sf] k|df0f d]t +nUg fv]sf] b]lvPg oL

lgoddf ePsf] Jojyf ljkLt u]sf] vr =))ndash lgodDdt b]lvPg

7 nfut cgdfg M fjhlgs vlb P]g )^ sf] bkmf -_ df fjhlgs lgsfon] adf]lhd Ps nfv

kofFeGbf j9Lsf] vlb ug nfut cgdfg tof ug kg] Jojyf u]sf] 5 sfonon] ljleGg eQmfgL

vr u]sf]df sfdsf] kldf0fHofdL tyf fdfu|L vrsf] nfut cgdfg gu]sf] cfjZostf klxrfg

guL vr n]v]sf] = ()ndash lgodDdt b]lvPg

8 e|d0f vrM e|d0f vr lgodfjnL )^$ sf] lgod amp-_ df a jf cGo fjhlgs oftfoftsf] ljwf

k|fKtxg] 7fpFdf Pslbg uO kmsg] uL sfh vl6hfg] kbflwsfL jf sdrfLn] o lgodfjnL adf]lhd

e|d0f vr blgs eQfsf] cfwf sdsf] klRr k|ltzt vfhf vrjfkt kfpg]5 eGg] pNn]v 5

sfofnosf sdrfLx lbgsf] nflu sfh v6]sf]df oftfoft vr afx]s lgodfjnLdf pNn]lvt b

eGbf a9L blgs eQf eQmfgL lbPsf] = )))ndash cn uL bflvnf ugkb5

lkk|f k|= w=ufpFF ljsf ldlt

9 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb )ampamp$ eGbf

cuf8L lbPsf] k]ZsL km5of6 geO =()mdash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

10 cfos M cflys sfoljlw P]g ) sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL

lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt

Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo

sfafxL d]t ug ufpg Sg] Jojyf 5 ufljn] eQmfgLdf ssectL u]sf] clu|d cfos =ampmdash

jiffGt Dd klg bflvnf u]sf] kfOPg sfgg sf] klwL leq xL ssectL u]sf] clu|d cfos =ampmdash

sd DjlGwt fhZj vftfdf bflvnf ugkb5

kf]vle08f ufpFF ljsf ldlt

11 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb )ampamp$ eGbf

cuf8L lbPsf] k]ZsL km5of6 geO = 983420ndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

12 kf]vL 7]SsfM ufljsf] b]xfosf kf]vL b]xfosf aifxdf aifsf nfuL 7]Ssf nufpFsf]df aSoftf sd

=^amp$^ndash cn ugkb5

dx]zk ktfL ufpFF ljsf ldlt

13 clu|d cfosM cflys sfoljlw P]g )sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL

f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL

k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd

ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ufljn] eQmfgLdf ssectL u]sf] clu|d

cfos=ampndash jiffGtDd klg bflvnf u]sf] kfOPg sfggsf] klwL leq xL ssectL u]sf] clu|d

cfos =ampndash DjlGwt fhZj vftfdf bflvnf ugkb5

14 clgoldt eQmfgL] M cflys sfoljlw lgodfjnL )^$ sf] bkmf ^ df vr ubf vrsf] lan ekfOlxt

n]vf fVg kg]5 sg sdsf] eQmfgL lb+bf Lt ku] jf gku]sf] hfFr ug kg] pNn]v 5 Ufljn]

vrsf] lan ekfOx=dfq +nUg ul vrsf] k|of]hg ki6L k|df0fLt xg] sfuhft +nUg guL eQmfgL

=()))ndashlbPsf] lgod+ut b]lvPg

15 clu|d cfos M cfos P]g ) n] ljleGg eQmfgLxdf clu|d s ssectL u] dfq eQmfgL ug kg]

Jojyf u]sf]5 oL clu|d s ssectL u] dfq eQmfgL ug kg] sd eQmfgL ubf P]gdf tf]s]sf] b

cgf xg] sd ssectf uL af+sL sd dfq f] AolQmnfO eQmfgL ug kg] xG5 ufpFFkflnsfn] eQmfgL

ubf tf]lsPsf] bdf clu|d cfos =$ndash slsect gu]sf]n] Djlwtjf6 czn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 93

16 s ljhs M ufljn] udfyf cf6 P08 6fDk ]G6sf] lahs gDa xftn] n]lvPsf] Eof6 lan +nUg

uL =^ampndash eQmfgL lbOPsf] 5 pQm landf qm]tfsf] Kofg gDa )( cfGtls fhj

ljefusf] j]j fO6df Kofg Rf ubf km]nf gk]sf]n] vrsf] cflwsflstf olsg ug lsPg

161 ufljn] fd gffo0f d08nnfO 8f]sflgof 6]laquo8sf] lahs g+=amp sf] =$ndash dNosf] 6]gLsf] lan

+nUg uL eQmfgL lbOPsf] 5 pQm landf qm]tfsf] Kofg gDa ))($( cfGtls fhj ljefusf]

j]j fO6df Kofg Rf ubf )^amp dlxgf amp b]lv Eof6 l6g gaemfPsf] pQm lan afx]s of]hgf ePsf]

ki6L xg] c=sfuhft +nUg gePsf]n] vrsf] cflwsflstf olsg ug lsPg

17 +lrtsf]ifdf M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf $ jdf]lhd

ufpF ljsf ldltn] cfGtls cfojf6 k|fKt u]sf hgs sd +lrt sf]ifdf bflvnf ugkg] Jojyf

5 o ufljn] cfGtls cfo jf6 +sng u]sf] =^^ndash +lrt sf]ifdf bflvnf guL ljljw vr

u]sf] kfOof] sfgg jdf]lhd +lrt sf]ifjf6 vr ug gldNg] sd vr u]sf] sd czn uL

gukflnsfsf] +lrt sf]if bflvnf xgkb5

18 k]ZsLM yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

gt]itf k|fKt gePsf]n] )ampamp sf] clGtd n]vfkLIf0f k|ltj]bgaf6 k|fKt k]ZsL km5of6 ug jf+sLsf]

ljj0f cgf fljs ufpF ljsf ldltsf] )ampamp$ eGbf cuf8L lbPsf] k]ZsL km5of6 geO

=()^ndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

vSofxL ufpFF ljsf ldlt

19 gub dfHbft M )ampamp sf] dfHbft of] aif lhDd]jfL fbf lrj Togffo0f ofba+u x]sf] gub

dfHbft =))ndash ltffd rfwL+u x]sf] gub dfHbft =$ampampndash uL hDdf =^ampampndash lhDd]jfL

gf]sf] pQm sd cn ugkb5

20 ljn ekfO M cflys sfoljlw lgodfjnL )^$ sf] bkmf ^ df vr ubf vrsf] lan ekfOlxt

n]vf fVg kg]5 sg sdsf] eQmfgL lb+bf Lt ku] jf gku]sf] hfFr ug kg] Jojyf 5 Ufljn]

vrsf] lan ekfOx=dfq +nUg ul vrsf] k|of]hg ki6L k|df0fLt xg] sfuhft +nUg guL eQmfgL

lbPsf] =)$(ndash lgod+ut b]lvPg

21 cflys fxfotfM cflys sfoljlw lgodfjnL )^$ sf] bkmf ( df jif z=ePkl5 ufpFF klifbaf6

jLs[t ah]6 sfoqmdsf] Ldfleq xL lgwflt sfodf vr ug kg] Jojyf 5 ufljsf] klifbaf6

jLs[t gePsf] cgbfg cflys xof]u = ))))ndash eQfgL lbOPsf] lgod+ut b]lvPg

22 clu|d cfosM cfos P]g ) n] ljleGg eQmfgLxdf clu|d s ssectL u] dfq eQmfgL ug kg]

Jojyf u]sf]5 ufljn] 8s ddtsf nflu df6f] 9jfgL u] afktsf] Togffo0f ofbjnfO eQmfgL

ubf ) k|ltzt axfn s =))ndashslsect gu]sf]n] Djlwtjf6 czn ugkb5

23 gub dfHbft M cfGtls cfDbfgL Gfub dfHbft a+s bflvnf gePsf] =$))ndash a+s bflvnf uL efr

k]z ugkb5

24 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpFF ljsf ldltsf] km5of6 geO

=2069661ndash jf+sL b]lvPsf]n] lgodfgf km5of6 ugkb5

ltfk k|= w= ufpFF ljsf ldlt

25 gub dfHbftM ut jifsf] dfHbft lhDd]jfL fbf lrj fdpbfu ofba +u x]sf] gub dfHbft =

amp(ndash gub dfHbft = ampndash uL hDdf = (^ndash lhDd]jfL gf]sf]n] lghjf6 cn

ugkb5

26 clu|d cfosM cfos P]g ) n] ljleGg eQmfgLxdf clu|d s ssectL u] dfq eQmfgL ug kg]

Jojyf u]sf]5 ufpFFkflnsfn] eQmfgL ubf tf]lsPsf] bdf clu|d cfos slsect gu]sf ]n] Djlwtjf6

=$))ndashczn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 94

27 bflvnf M cflys sfoljlw P]g )sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL

lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltztDd

hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL

d]t ug ufpg Sg] Jojyf 5 ufljn] eQmfgLdf ssectL u]sf] clu|d cfos =$$ndash jiffGtDd

klg bflvnf u]sf] kfOPg sfggsf] kllwleq xL ssectL u]sf] clu|d cfos sd =$$ndash DjlGwt

fhZj vftfdf bflvnf ugkb5

28 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg

k|of]hgsf] nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg]

Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpFF ljsf

ldltsf] km5of6 geO =$^^$ndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

29 kf]vL 7]SsfM ufljsf] ljleGg kf]vL aifsf nfuL 7]Ssf nfuf]sf]df aSoftf sd =^^ndash cn

ugkb5

nlIdk ktfL ufpFF ljsf ldlt

30 k]ZsL M uf=lj==n] cflys jif )ampamp$ sf] k]ZsL afFsLsf] gfd gfd]L ljj0f tof u]sf] 5g

cfGtls n]vfkLIf0f k|ltj]bgdf pNn]v ePsf] )ampamp Ddsf] k]ZsL afFsL =$(^$mdash

)ampamp$ sf] k]ZsL afFsL =($mdash d]t k]ZsL =()ndashcn km5of6 ugkb5

31 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL

f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL

k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd

ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jfsf] cflys

ljj0fdf gub jf+sL b]lvPsf] sd xfnDd ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg

sfggsf] Jojyf cgf sfjfxL uL DjlGwtjf6 =105047ndash czn ug[kb5

32 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^-_df sfofnon] cfGtls

n]vfkLIf0faf6 lgs]sf j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt

ufO jf k|df0f k]z ug kg]df k|df0f k]z uL jf cn pk ug kg]df cn pk uL] a]h nut

s66f ufpg kg] Jojyf 5 cfGtls n]vfkLIf0f k|ltj]bgdf pNn]v u]sf] =)^ndash sf] j]h

km5of]6 u]sf] k|df0f k]z gePsf]n] sfggsf] Jojyf cgf czn km5of]6 ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =^ nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] =$ nfv amp xhf lgoldt ugkg] = nfv amp xhf tyf k]ZsL =^) nfv ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 95

gxf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -$ nfv ^ xhf of] jif+ cfo - sf]8 $ nfv $( xhf

d]t = sf]8 $amp nfv xhf cfDbfgL ePsf]df - sf]8 ( nfv ^amp xhf vr+ eO+ - sf]8 amp

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd yfgLo

tx u7g xg cl3 )ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof uL

+l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf

5 o ufFpkflnsfdf fljssf ufpFF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf]

cflys k|ltj]bg tof u]sf] 5g eg] jsdf ePsf] dfHbft sd ufpF ljsf ldltn] fljs ufpF

ljsf ldltsf] js vftfsf] dfHbft sd ufpF kflnsfsf] vftfdf hDdf u]sf] 5 )amp kmfug amp

Dd cfGtls cfo wf6L efHbft jfx]s 5866029ndash vr eO dfHbft x]sf] sd sf]if tyf n]vf

lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf k7fpg kb5

2 DklQ xtfGt0f MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf

Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

n]vfkLIf0f cjwL )amp$ sflts leq o ufpFFkflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL

DklQufpFFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg u7g cfb]z jdf]lhd ufpFFkflnsfn] fljs

ufpFljsf ldltn] pknJw ufPsf ljj0fjf6 b]lvPsf lhGL fdfgx= f] ljj0f pNn]v gePsf

DklQ x=d]t olsg uL jfldTjdf lng kb5

3 lhGL bflvnfM cflys sfoljlw lgodfjnL )^$ sf] lgod $amp df sfofno k|dvn] cfˆgf] sfofnodf

x]sf] jf vlb uL jf gul jf sg k|sfn] xtfGt0f eO k|fKt xg cfPsf lhGL dfnfdfgsf]

ljj0f dNo d]t vnfO lhGL lstfadf amp lbgleq cfDbfgL afFwL gt]tf v8f uL cWojlws uL

fVgkg] Jojyf 5 sfofnon] vlb ul eQmfgL vr n]v]sf]df lgodfgf bflvnf u]sf] tyf vr

ePsf] k|df0f d]t +nUg fv]sf] b]lvPg oL lgoddf ePsf] Jojyf adf]lhd =)$^ampampndash lhGL

bflvnf tyf vrsf] ePsf] k|df0f k]z ugkb5

4 ljn ekfOM yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ adf]lhd yflgo lgsfon] vr

ubf ljnekfO lxtsf] n]vf fVgkg] Jojyf 5 uf=lj==af6=428523mdash vr n]v]sf]df vrkli6

xg] ljn ekfO +nUg u]sf] gkfPsf]n] vr k|dfl0ft xg] k|df0f k]z ugkb5

5 lhGL bflvnfM cflys sfoljlw lgodfjnL )^$ sf] lgod $amp df sfofno k|dvn] cfkmgf]

sfofnodf x]sf] jf vlb uL jf gul jf sg k|sfn] xtfGt0f eO k|fKt xg cfPsf lhGL

dfnfdfgsf] ljj0f dNo d]t vnfO lhlG lstfadf amp lbg leq cfDbfgL afFwL gt]tf v8f uL

cWojlws uL fVgkg] Jojyf 5 sfofnon] =ampamp)mdash sf fdfgx=vlb ul eQmfgL vr

n]v]sf]df lgodfgf bflvnf u]sf] tyf vr ePsf] k|df0f d]t +nUg fv]sf] b]lvPg oL lgoddf

ePsf] Jojyf adf]lhd lhGL bflvnf tyf vrsf] ePsf] k|df0f k]z ugkb5

6 nfut xeflutf M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] jbf ) df

sfoqmd jf cfof]hgf +rfng ubf ufpF ljsf ldlt lhNnf ljsf ldltn] ) k|ltzt df sd

gxg] uL hggtdbfg lgwf0f uL sfo ufpg kg] Jojyf 5 ufpFFkflnsfn] ) k|ltzt eGbf 36L

hggtdbfg xg] uL pkef]Qmfjf6 sfo ufPsf] kfOof] sfoljlwsf] Jojyf cgf 36L hggtdbfg

h6]sf] sd =$)))mdash lgod+ut b]lvPg

7 ljn ekfO M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ adf]lhd yflgo lgsfon] vr

ubf ljnekfO lxtsf] n]vf fVgkg] Jojyf 5 uf=lj== af6 bfh sL clkm 6]jn nfufotsf

kmlgr vlb uL lbPsf]df DalGwt ljBfnosf] dfFu aemfPsf] xtf0ft0f kmfd bflvnf nufotsf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 96

=1204478mdash vr n]v]sf]df vrkli6 xg] ljn ekfO +nUg u]sf] gkfPsf]n] vr k|dfl0ft xg]

k|df0f k]z ug kb5

8 cDalGwt vrM cflys sfoljlw P]g) sf] bkmf amp-_ df sfofnodf k|fKt xg cfPsf]

sd tf]lsPsf] sfddf dfq vr ug kfOg] Jojyf 5 tf]lsPsf] sfd jfx]sdf vr u]df

lhDd]jf JolQmaf6 cn uL ljefluo sfjfxL d]t ug lsg] Jojyf 5 sfofnon] sf]if

tyf n]vf lgoGqs sfofno lxfsf] )amp$( sf] kqaf6 sfofno k|of]hgsf] nflu yfg

Nofk6k yfg lk|G6 cfjZos k]sf] ah]6sf] cefj ePsf]n] pknAw ufO lbg cgf]w

u]sf] cfwfdf =)))))mdash vr n]v]sf] kfOof] oL o sfofnosf] ah]6af6 cGo

sfofnosf]nflu vr n]Vg] cfwf gePsf] fy pQm fdfu|L sf]if tyf n]vf lgoGqs sfofnon]

alem bflvnf u]sf] k|df0f d]t +nUg gfvL u]sf] vr lgodDdt b]lvPg

9 ljt0fdvL vr M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( df yfgLo lgsfosf]

klifbaf6 cfof]hgfut kdf ah]6 af+8kmf+8 guL klifbaf6 lg0fo gePsf sfoqmd jf cfof]hgfdf

vr ug gkfpg] Jojyf 5 sfofnon] sfoljlw cgfsf sfoqmd 5gf6 guL ljleGg lhGL fdfg

vlb uL JolQm +yfn] dfu u]sf] cfwfdf ljt0f u]sf] tyf +yfn] vlb u]sf] lan +nUg uL

eQmfgL u]sf] b]lvof] cgudg dNofsg a]u ljt0f ulPsf =mdash jfjsf lhGL fdfgsf]

DalGwt +yf dxsf] vKg] lhGL vftfdf cfDbfgL afFw]sf] k|df0f tyf cgudg k|ltj]bg k]z ugkb5

10 s ljhs M dNo clej[l4 s P]g ) sf] bkmf ^ cgf cfkltstfn] lt kjssf] s ljhs k]z

ugkg] Jojyf 5 t gGbgL OG6k|fOh]h ldrof gdfdL Knfo nxfgsf] ljhsdf slkmot

b]lvPsf]n] pQm ljnaf6 eQmfgL ePsf] d=c=s sd =70171ndash DaGwdf d=c=s dfof]hg ePsf]

k|df0f k]z ugkb5

11 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k]ZsL afFsLsf] ljj0f k|fKt gePsf]n] k]ZsL afFsL DaGwdf olsg ug lsPg cfGtls n]vfkLIf0f

k|ltj]bgdf Psdi7 kdf rfn tkm = ())mdash kFhLut tkm = $(((mdash k]ZsL afFsL

x]sf] pNn]v u]sf]df lgodfgf pQm k]ZsL =$amp((mdash olsg uL km5of6 ugkb5

12 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^-_ df sfofnon] cfGtls

n]vfkLIf0faf6 lgs]sf j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt

ufO jf k|df0f k]z ug kg]df k|df0f k]z uL jf cn pk ug kg]df cn pk uL] a]h nut

s66f ufpg kg] Jojyf 5 cfGtls n]vfkLIf0f k|ltj]bgdf pNn]v ePsf] ljleGg eQmfgLdf

s66f ulPsf s =$)mdashbflvnf ugkb5

rGb|cof]Wofk ufpFF ljsf ldlt

13 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL

f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL

k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd

ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jfsf] cflys

ljj0fdf gub jf+sL b]lvPsf] sd =37897mdash xfn Dd ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf]

kfOPg sfggsf] Jojyf cgf DjlGwtjf6 czn ugkb5

14 ljhs j]u eQmfgL M dNo clej[l4s lgodfjnL ) sf] lgod amp df btf ePsf] JolQmn] sg jt

jf ]jf cfklt ubf sljhs lbg kg] Jojyf 5 sfofnon] lxfnL OlGhLlgolordf sGN6]GL

=67140mdashnufotsf] eQmfgL tyf k]ZsL km5of6 ubf ljnekfO +nUg u]sf] gkfOPsf]n] f] vr

k|dfl0ft xg] ljnekfO k]z ugkb5

15 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 97

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod lbPsf] k]ZsL =

3952371mdashkm5of6 geO jf+sL b]lvPsf]n] lgodfgf km5of6 ugkb5

gxf aNsjf ufpFF ljsf ldlt

16 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg cfb]z )amp$ sf] bkmf ^ df

yfgLo txsf] cfGtls n]vfkLIf0f cfkmgf] cfGtls n]vfkLIfs geP lhNnf dGjo ldltsf]

n]vfkLIfsaf6 ufpg kg] Jojyf 5 o uf=lj==n] u7g cfb]zsf] Jojyf adf]lhd cfGtls

n]vfkLIf0f ufPsf] kfOPg cfb]zdf tf]lsPsf] sfoljlw kf gubf cflys cgzfg kfngf gxg]

ePsf]n] cfGtls n]vfkLIf0f ufpgkb5

17 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod of] jif lbPsf] k]ZsL

km5of6 geO = 729589mdash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

a5fjf ljsf ldlt

18 cfos M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL

gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf

uL gt]tf v8f ug g] Jojyf 5 sfofnon] eQmgLdf lgodfgf clu|d s s66f guL eQmfgL

lbPsf]n] lgodfgf = k|ltzt clu|ds =3691mdash cn uL bflvnf ugkb5

19 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt of] jif lbPsf] k]ZsL =

2575268mdash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

b]jLk ufpFF ljsf ldlt

20 gt]tf k]z gePsf] M cflys sfoljlw P]g ) sf] bkmf bkmf ^ df tf]lsP adf]lhdsf] n]vf cflys

ljj0f k]z uL dxfn]vf kLIfssf] ljefuaf6 n]vfkLIf0f ufpg kg] Jojyf 5 fljs b]jLk

uf=lj==n] n]vf tyf gt]tf n]vfkLIf0fdf k]z u]sf] 5g n]vf tyf gt]tfsf] n]vfkLIf0f gufpg]

pk P]g tyf lgod adf]lhd sfjfxL xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 (( nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = xhf lgoldt ugkg] =( nfv xhf tyf k]ZsL = sf]8 $ nfv $ xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 98

vjfgGsfssectL ufFpkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -) nfv xhf of] jif+ cfo - sf]8 amp nfv xhf d]t - sf]8 amp

nfv xhf cfDbfgL ePsf]df - sf]8 ^ nfv ) xhf vr+ eO+ - nfv amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6

b]lvPsf Joxf]f lgDgfgf 5g M

1 DklQ xtfGt0f MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf jf

ufpFFkflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf ufpFFkflnsf jf Tosf] sg j8fsf] rn crn

DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf ufpFFkflnsfdf jt xtfGt0f xg] Jojyf 5 oL

xtfGt0f xg] Dk0f DklQ sf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg

fjhlgs ugkg] Jojyf 5 n]vfkLIf0f cjwL )amp$ sflts leq o ufpFFkflnsfn] fljs ufpF ljsf ldltdf

x]sf] lhGL DklQ ufpFFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg u7g cfb]z jdf]lhd ufpFFkflnsfn] fljs ufpFljsf

ldltn] pknJw ufPsf ljj0fjf6 b]lvPsf lhGL fdfgx= f] ljj0f pNn]v gePsf DklQ x=d]t Plsg uL

jfldTjdf lng kb5

f]l7cfOg ufpFF ljsf ldlt

2 lhGLM yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( df yfgLo lgsfosf] klifbaf6 cfof]hgfut kdf

ah]6 af+8kmf+8 guL klifbaf6 lg0fo gePsf sfoqmd jf cfof]hgfdf vr ug gkfpg] xeflutfdns of]hgf thdfsf]

r0f k|s[of adf]lhd of]hgf 5gf6 ug+ kg]+ sfo+qmd _rfng ubf+ sfoljlwdf pNn]lvt cfof]hgf sfofGjog pkef]Qmf

ldlt nufotsf k|rlnt sfgg sfo+ljlwn] tf]s]sf k|fjwfgx=kfngf ugkg] Jojyf 5 sfofnon] sfoljlw cgfsf

sfoqmd 5gf6 guL lgDgfgf lhGL fdfg vlb uL JolQm +yfn] dfu u]sf] cfwfdf ljt0f u]sf] tyf +yfn]

vlb u]sf] lan +nUg uL eQmfgL u]sf] b]lvof] ljt0f ulPsf fdu|L dfuadf]lhd pkof]u eP gePsf] DaGwdf

k|fljlwsaf6 dNofsg ug] lhGL fdfg DalGwt +yfn] pkof]u u] gu]sf] cgudg u]sf] kfOPg cgudg

dNofsg a]u ljt0f ulPsf =((((mdash lhGL fdfgsf] DalGwt +yf dxsf] vKg] lhGL vftfdf cfDbfgL

afFw]sf] k|df0f tyf cgudg k|ltj]bg k]z ugkb5

3 s ljhsM dNo clej[l4 s P]g ) sf] bkmf cgf cfkltstfn] lt kjssf] s ljhs k]z ugkg] Jojyf

5 t gGbgL OG6k|fOh]hldrofn] 6laquofGkmd jfkt ljhs gDa ldlt )amp$ xftn] n]lv d=c=s jfkt

=$$()mdash eQmfgL lnPsf] b]lvof] pQm ljnaf6 eQmfgL ePsf] d=c=s =44980mdash dfof]hg ePsf] k|df0f k]z

ugkb5

dfjfxL ufpFF ljsf ldlt

4 cfGtls n]vfkLIf0f M yflgo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df ufFpljsf ldltsf]

n]vfkLIf0f lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f zfvfaf6 xg] Jojyf 5 lhNnf dGjo ldltsf] cfGtls

n]vfkLIf0f zfvfaf6 o ufpF ljsf ldltsf] o jifsf] cfGtls n]vfkLIf0f ePsf] kfOPg lhDd]jfL tf]lsPsf] sfo

gug] gufpg] nfO lhDd]jf jgfpg kb5

5 clu|d cfos M cfos P]g ) n] ljleGg eQmfgLxdf clu|d s ssectL u] dfq eQmfgL ug kg] Jojyf u]sf] 5

ufpFFkflnsfn] eQmfgL ubf tf]lsPsf] bdf =$mdash clu|d cfos slsect gu]sf]n] Djlwtjf6 czn ugkb5

6 ljn ekfOM cflys sfoljlw lgodfjnL )^$ sf] bkmf df vr ubf vrsf] lan ekfOlxt n]vf fVg kg]5

sg sdsf] eQmfgL lb+bf Lt ku] jf gku]sf] hfFr ug kg] Jojyf 5 Ufljn] slG6Gh]GL vrsf] lanx=dfq +nUg

ul =())))mdash sf] vrsf] k|of]hg ki6L k|df0fLt xg] sfuhft +nUg guL lbOPsf] eQmfgL lgod+ut b]lvPg

7 sdf btfM ufljn] kf]vL jfpG8laquoL jfn of]hgfsf] eQmfgL pkef]Qmf ldltn] k]z u]sf] cfwfdf ubf s[i0f 6]laquo8 P08

h]g]]6 c8 Knfosf] )amp$)) ut]sf] lan +nUg uL =()mdash eQmfgL lbOPsf] 5 pQm landf qm]tfsf]

Kofg gDa )^)$$ cfGtls fhj ljefusf] j]j fO6df Kofg Rf ubf )amp$)) df dfq Eof6 Kofg btf

ePsf] km]nfk]sf]]n] vrsf] cflwsflstf olsg ug lsPg fy Go ho afaf Osectf pwf]usf] )amp$)) ut]sf] +nUg

uL = )mdash eQmfgL lbOPsf] 5 pQm landf qm]tfsf] Kofg gDa )$)(amp cfGtls fhj ljefusf] JPa

fO6df Kofg Rf ubf eut sG6laquoSgsf] gfddf btf ePsf] km]nfk]sf]]n] vrsf] cflwsflstf olsg ug lsPg btf

ePsf] cfwf k|df0f k]z xg gs] DalGwt kmdnfO sfjfxL uL d=c=s jfktsf] sd =))amp$)mdashcn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 99

vjf gGsfssectL ufpFF ljsf ldlt

8 ljn ekfO M cflys sfoljlw lgodfjnL )^$ sf] bkmf df vr ubf vrsf] lan ekfOlxt n]vf fVg kg]5

sg sdsf] eQmfgL lb+bf Lt ku] jf gku]sf] hfFr ug kg] Jojyf 5 Ufljn] sfono +rfng vrsf] eQmfgL

u]sf]df lan ekfO vrsf] k|of]hg ki6L k|df0fLt xg] sfuhft +nUg guL lbOPsf] = ^))mdasheQmfgL lbPsf]

lgodDdt b]lvPg

9 +lrtsf]if M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf $ jdf]lhd ufpF ljsf

ldltn] cfGtls cfojf6 k|fKt u]sf hgs sd +lrt sf]ifdf bflvnf ugkg] Jojyf 5 o ufljn] cfGtls

cfoaf6 +sng u]sf] =))mdash +lrt sf]ifdf bflvnf guL ljljw vr u]sf] kfOof] sfgg jdf]lhd +lrt sf]ifjf6

vr ug gldNg] sd =))mdash vr u]sf]df czn uL gukflnsfsf] +lrt sf]if bflvnf xgkb5

10 f]em vlbM fjhlgs vlb lgodfjnL )^$ sf] bkmf -$_ cgf fjhlgs lgsfon] Ps nfv kofF eGbf a9L

sdsf] f]em vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f cfkltstf lgdf0f JojfoL kfdzbftf jf ]jfk|bfosaf6

lnlvtkdf befpkq jf k|tfj dfu uL vlb ug kg] Jojyf ePsf]df j6f kmdsf] befp kq dfFu guL lw

dgsfdgf 6]laquo9 lnIacute af6 = ())mdashvlb uL eQmfgL lbPsf] 5 lgodsf] Jojyf ljkLt u]sf] vlb sfo lgodDdt

b]lvPg

11 clu|d cfos M cfos P]g ) n] ljleGg eQmfgLxdf clu|d s ssectL u] dfq eQmfgL ug kg] Jojyf 5

uf=lj==n]] dgsfdgf 6]laquo9 lnIacuteaf6 df]6fOsn vlb ubf tf]lsPsf] bdf =)mdashclu|d cfos slsect gu]sf]n]

Djlwtjf6 czn ugkb5

12 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL xf]

f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 gt]itf k|fKt gePsf]n] )ampamp sf]

clGtd n]vfkLIf0f k|ltj]bgaf6 k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldltsf] k]ZsL

=387530mdash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

O6xjfufpFF ljsf ldlt

13 f]em vlbM fjhlgs vlb lgodfjnL )^$ sf] bkmf -$_ cgf fjhlgs lgsfon] Ps nfv kofF eGbf a9L

sdsf] f]em vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f cfkltstf lgdf0f JojfoL kfdzbftf jf ]jfk|bfosaf6

lnlvtkdf befpkq jf k|tfj dfu uL vlb ug kg] Jojyf 5 ufljn] df]6fOsn l6L 6]laquo8 nfxfg af6

=))))mdash jfjsf] fdfg vlb ubf pSt lgodsf] Jojyf cgf befpkq g lnO lw vlb u]sf] b]lvPsf]n]

o k|sfsf] vlb k|lqmof lgoldt gb]lvPsfn] lgoldt uL k]z xgkb5

dxb]jf kf]tfxf ufpFF ljsf ldlt

14 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 gt]itf k|fKt gePsf]n] )ampamp

sf] clGtd n]vfkLIf0f k|ltj]bgaf6 k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldltsf] k]ZsL

=383723mdash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

15 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ( -_df sfofnon] cfGtls n]vfkLIf0faf6 lgs]sf

j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ug kg]df k|df0f k]z

uL jf cn pk ug kg]df cn pk uL] a]h nut s66f ufpg kg] Jojyf 5 cfGtls n]vfkLIf0f k|ltj]bgdf

pNn]v u]sf] =$ampmdash j]h km5of]6 u]sf] k|df0f k]z gePsf]n] sfggsf] Jojyf cgf czn km5of]6 ug kb5

a]h lylt

of] jif ufpFkflnsf sf] n]vfkLIf0faf6 =$ nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg] =$

xhf lgoldt ugkg] = nfv ( xhf tyf k]ZsL =amp nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 100

cgfdf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -amp nfv xhf of] jif+ cfo -^ sf]8 nfv ( xhf

d]t -^ sf]8 amp) nfv xhf cfDbfgL ePsf]df -^ sf]8 $ nfv xhf vr+ eO+ - nfv (

xhf dfHbft x]sf] 5 f] sff]afsf] n]vfkLIf0faf6 b]lvPsf pNn]Vo Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf ^) df

ufFpkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfoljlw sfgg adf]lhd yfgLo

tx u7g xg cl3 )amp^ Ddsf] 5sect kdf k|rlnt 9frf adf]lhd cflys k|ltj]bg tof uL

+l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf

5 o ufFpkflnsfdf fljssf ufpF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf]

cflys k|ltj]bg tof u]sf] 5g jsdf ePsf] dfHbft sd ufpF ljsf ldltn] fljs ufpF ljsf

ldltsf] js vftfsf] dfHbft sd ufFpkflnsfsf] vftfdf hDdf u]sf] 5 ldlt )amp kmfug ^

Dd cfGtls cfo wf6L dfHbft afx]s vr eO dfHbft x]sf] sd =)amp^mdash sf]if tyf n]vf

lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf gk7fpg] kbflwsfLnfO

lhDd]jf jgfpg kb5

2 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf amp(

df ufFpkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldltsf] rn crn

DklQ bfloTj tyf clen]v ToL sfod ePsf ufFpkflnsf jf gukflnsfdf jt xtfGt0f xg]

Jojyf 5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf lhGL nut vftf )amp$ cf leq

yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 n]vfkLIf0f cjlw )amp$ cfiff9 leq

o ufFpkflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL DklQufFpkflnsfsf] gfddf xtfGt0f

ePsf] kfOPg DklQxtfGt0f gxbf xfpg] bkof]u xgSg] b]lvPsf] 5 u7g cfb]z adf]lhd

ufFpkflnsfn] fljs $ j6f ufFpljsf ldltn] pknAw ufPsf ljj0faf6 b]lvPsf =((ampmdash

jfjsf lhGL fdfgx=ut cf=n]=k=tyf n]=k= k|ltj]bgaf6 b]lvPsf] xbf DklQ x=d]t Plsg

uL jfldTjdf lng kb5

3 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f]] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnoaf6

k|fKt k]ZsL km5of6 ug jfFsLsf] ljj0f cgf fljs $ j6f ufpF ljsf ldlt sfod xb ut jif

tyf of] jifsf] lbPsf] k]ZsL km5of6 geO jfFsL b]lvPsf] =()mdash lgodgf km5of6 ug kb5

4 n]vfk|0ffnLM yflgo lgsfo cflys k|zfg DalGw lgodfanL )^$adf]lhd ufpFlasf ldltsf]

xsdf gubdf cwflt bf]xf]f] n]vf k|0ffnL gukflnsfsf] xsdf k|f]befaL n]vfk|0ffnL fVg kg] Aoayf

ePtfkgL bf]xf]f] n]vfk|0fnL k|f]efaL n]vf k|0ffnL fv]sf] kfOPg

5 cfGtls lgoGq0f M k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL

agfpgkb5 o ufpFkflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL dfg vlb ubf

vlb cfb]z bflvnf lkf]6 tof uL dfg vlb ubf vlb cfb]z tyf bflvnf lkf]6 lhGL vftfdf

btf uL clen]v gfv]sf] lhGL vftfdf dfgsf] dNo xLt clen]]]v gfv]sf] vlb ubf nfut

cgdfg tof gu]sf] k|To]s uf=la==divideg=kf= n] cfkmgf] |f]t leqsf] zlIfs efuf]lns cayf k|fs[lts

|f]t cGtut vfgL h+un cGo |f]t ef]lts kawf cGtut 8s kn vfg]kfgL nufotsf] clen]v

tyf |f]t gdfOg jf uf=la= tyf =g=kf sf] k|f]kmfOn tof gu]sf] htf sdL sdhf]L b]lvPsf 5g

k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

6 gub dfHbftM cflys sfoljlw P]g )sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL

lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt

Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo

sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]afsf] cflys laa0fdf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 101

gub afFsL b]lvPsf] sd xfn Dd ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf]

Aoayf cgf sfafxL uL DalGwtaf6 =^ampampmdash cn ug kb5

7 dfHbft M fljs $ ufpFfljsf ldltxsf] gt]tfcgf cfo Joo ljj0fdf b]lvPsf bfloTj sd

DalGwt lgsfodf bflvnf ugkg] tyf etmfgL lbgkg] b]lvPsf] =^)$mdash bflvnf tyf etmfgL

ugkb5

8 yk k]ZsL M kFhLut vftfaf6 fljs uf=lj==dgxfsf] lrj lhjg sdf lwtfnn] tkln adf]lhdsf]

sd pkef]tmf ldlt u7g guL cfkmgf] gfpdf k]ZsL k6s k6s lnO cfjZos k|lqmof gckgfO

pkef]Qmf ldlt u7g guL Demftfsf] cfwfdf k|lqmof ckgfO sfo gu]sf] tyf pkef]Qmf ldltsf]

vftfdf sd k7fpg kg]df k7fOPsf] b]lvPg Pp6f k]ZsL lnO km5of6 guL csf] k]]ZsL lng gkfpg]

k|fjwfg xFbfxFb k]ZsL lnPsf] sd = ^))))ndash km5of6 ePsf] gb]lvPsf]n] lgodfgf km5of6

ugkb5

9 jSoftfM fljs uf=lj== s[i0fkn] )amp fnb]lv )amp^ fnDd kf]vL 7]]Ssf nufpFbf 7]s]bf sn

fxaf6 aSoftf sd =(ampampmdash cn ugkb5

10 ljn ekfOM +oQm cflys ljj0f cgf fljs uf=lj== si0fkn] ut ljutsf] bfloTj = )(ndash

eQmfgL ubf f] sf] jLs[t ljlgof]lht ah]6 nfut cgdfg dNofIacuteg tyf fdflhs n]vfkLIf0f

k|ltj]bgaLn ekfO tyf pkef]Qmf ldltsf] lg0fo k]z ePsf] 5g

11 wf6L M fljs uf=lj== s[00fksf] wf6L vftfdf = $($ndash sd dfHbft x]sf] t eQmfgL ug

= $($ndash b]lvPsf]n] kms sdsf] lxfj ldnfg ugkb5 fljs uf=lj== s[i0fksf] dfHbft =

)))ndash ufpFkflnsfdf lhDd]jfL fg kb5

12 n]vfklIf0fM fljs uf=lj== ufLkn] )amp gtfj0fb]lv )ampdividedivide( Ddsf] cflys sff]jfsf]

gt]tf n]vfkLIf0f 8f]df k]z gu]sf] xFbf cfGtls n]vfkLIf0f k|ltj]bg cgf pQm cjlwsf] cflys

sff]jfsf] sd = $^ndash ePsf] b]lvPsf] xFbf f] sf] a+s 6]6d]06 aLn ekfO tyf cfjZos

sfuhft k]z ug kb5

13 bflvnfM fljs ufpF ljsf ldlt cgdfsf] ut jifsf] fhj bflvnf ugkg] bfloTj sd =())^ndash

cf=n]=k=k|ltj]bgaf6 b]]lvPsf]n] DjlGwt lgsfodf bflvnf ug kb5

14 k]ZsL M ufpFkflnsf cgdfsf] cf=n]=k= k|ltj]bg cgf rfn tkm ndash tyf khLuttkm

$)(^ndash ljleGg j8fdf k]ZsL uPsf] t km5of6 gePsf] =((amp(ndash lgodfgf km5of6

ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 $amp nfv amp xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] = sf]8 nfv $ xhf k]ZsL sf]8

nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 102

gjfhk ufpFkflnsf

n]vfklIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -$ nfv xhf of] jif+ cfo - sf]8 ^ nfv xhf d]t

-^ sf]8 ( nfv ( xhf cfDbfgL ePsf]df - sf]8 $ nfv amp xhf vr+ eO+ -^) nfv xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bgM yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf ^) df

ufFpkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfoljlw sfgg adf]lhd yfgLo

tx u7g xg cl3 )amp^ Ddsf] 5sect kdf k|rlnt 9frf adf]lhd cflys k|ltj]bg tof uL

+l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf

5 o ufFpkflnsfdf fljssf ufpF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf]

cflys k|ltj]bg tof u]sf] 5g eg] jsdf ePsf] dfHbft sd ufpF ljsf ldltn] fljs ufpF

ljsf ldltsf] js vftfsf] dfHbft sd ufpF kflnsfsf] vftfdf hDdf u]sf] 5 ldlt )amp kmfug

^ Dd cfGtls cfo wf6L dfHbft afx]s vr eO dfHbft x]sf] =$^ndash sf]if tyf n]vf

lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf gk7fpg] sfo lgod

+ut b]lvPg

2 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf amp(

df ufFpkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldltsf] rn crn

DklQ bfloTj tyf clen]v ToL sfod ePsf ufFpkflnsf jf gukflnsfdf jt xtfGt0f xg]

Jojyf 5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf lhGL nut vftf )amp$ cf leq

yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 n]vfkLIf0f cjlw )amp$ cfiff9 leq

o ufFpkflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL DklQufFpkflnsfsf] gfddf xtfGt0f

ePsf] kfOPg DklQxtfGt0f gxFbf xfpg] bkof]u xgSg] b]lvPsf] 5 u7g cfb]z adf]lhd

ufFpkflnsfn] fljs ufFpljsf ldltn] pknAw ufPsf ljj0faf6 b]lvPsf $ampndash jfjsf

lhGL fdfgx=ut cf=n]=k=tyf n]=k= k|ltj]bgaf6 b]lvPsf] xbfF DklQx=d]t Plsg uL jfldTjdf

lng kb5

3 lhGL lgLIf0f Mndash ufFpkflnsf gjfhkdf )ampamp blv )amp$) Dddf lhGL ljj0f

cgf =$($$^ampndash sf] DklQ vlb u]sf] clen]v af6 b]lvG5 t lhGL lgLIf0f k|ltj]bg

ufFpkflnsf af6 pknAw gufPsf]n] DklQPlsg ug lsPg

4 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f]] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnoaf6

k|fKt k]ZsL km5of6 ug jfFsLsf] ljj0f cgf fljs ufpF ljsf ldltsf] of]jif lbPsf] k]ZsL

=amp))$amp ndash km5of6 geO jfFsL b]lvPsf]n] lgodgf km5of6 ugkg] b]lvG5

5 n]vfk|0ffnLM yflgo lgsfo cflys k|zfg DalGw lgodfanL )^$ adf]lhd ufpF lasf ldltsf]

xsdf gubdf cwflt bf]xf]f] n]vf k|0ffnL gukflnsfsf] xsdf k|f]befaL n]vfk|0ffnL fVg kg] Aoayf

ePtfkgL bf]xf]f] n]vfk|0fnL k|f]efaL n]vf k|0ffnL fv]sf] kfOPg

6 cfGtls lgoGq0f M k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL

agfpgkb5 o ufpFkflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL dfg vlb ubf

vlb cfb]z bflvnf lkf]6 tof uL dfg vlb ubf vlb cfb]z tyf bflvnf lkf]6 lhGL vftfdf

btf uL clen]v gfv]sf] lhGL vftfdf dfgsf] dNo xLt clen]]]v gfv]sf] vlb ubf nfut

cgdfg tof gu]sf] k|To]s uf=la==divideg=kf= n] cfkmgf] |f]t leqsf] zlIfs efuf]lns cayf k|fs[lts

|f]t cGtut vfgL h+un cGo |f]t ef]lts kafwf cGtut 8s kn vfg]kfgL nufotsf] clen]v

tyf |f]t gdfOg jf uf=la= tyf g=kf sf] k|f]kmfOn tof gu]sf] htf sdL sdhf]L b]lvPsf 5g

k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

7 gt]tf k]z gePsf] fljs uf=lj== eujtLk tdlofsf] )amp gtfj0f b]lv )amp kmfNug ^ Ddsf]

gt]tf pknJw gufPsf]n] js 6]6d]G6 kLIf0f ubf rfn kFhLut tyf sf]if vftfsf] as dfHbft cNof

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 103

=^$$^ndash rfn jifsf] sn cgbfg cfo =$$^$(() ndash uL sn cfo =^amp($ ndash ePsf] f]

dWo] j+s 6]6d]G6 cgf vr = ndash eO afFsL a+s dfHbft j6f vftfsf] =^)amp((ndash

x]sf] b]lvG5 jfFsL dfHbft sd =^)amp((ndash uf=kf=gjfhk vftfdf 6laquofGkm ePsf] kfOof] f]

ljj0f adf]lhdsf] fljs uf=lj== eujtLk tdlofsf] )amp gtfj0fb]lv )amp kmfNug ^ Ddsf]

=^amp($ ndash sf] gt]tf k]z ePg gt]tf k]z uL n]vfkLIf0f ufpg kb5

8 ljn ekfO M s[lif 8s ddt lgdf0f df pkef]Qmf ldlt cWoIf ab|L gffo0f ofbjnfO =^)))ndash

sd eStfgL ubf pkef]Qmf ldlt u7g ePsf] k|df0f Demftf nfut cgdfg sfo DkGg k|ltj]bg

tyf ljn ekfO a]u eStfgL u]sf]n] tyf fljs uf=lj== gjfhksf] lrj fdk|fb d+8nn] ljleGg

( lzifs df sd vr n]v]sf]df pkef]Qmf u7g ePsf] k|df0f Demftf lan ekfO k]z gePsf]

=$$)) ejg lgdf0f sfosf] )))ndash rfn vr tkm OGwg lzifsdf =$^ ndash vr

n]v]sf]df jfL nuas k]z gu]sf] d]t =^^$^ ndash ljn ekfOsf] k|df0f k]z ug[kb5

9 bflvnfM ufpF ljsf ldlt gjfhksf] ejg ldqL Hofnf =)))ndash clu|d s =^))ndash tyf

f==s =^)ndash uL sn bfloTj =^)ndash tyf uf=kf= gjfhksf] f== tyf clu|d s

=$)^^ndash uL eQmfgL lbg jfFsL =^^ ndash b]lvG5 pQm sd DjlGwt vftfdf bflvnf

ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 ( nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] lgoldt ugkg] = sf]8 nfv xhf k]ZsL sf]8 amp) nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

104

hgsk pkdxfgukflnsf

n]vfkLIf0f k|ltj]bg

pk dxfgukflnsfsf] ut jif+sf] dfHbft - sf]8 ) nfv $^ xhf of] jif+ cfo -

sf]8 amp( nfv amp xhf d]t -( sf]8 ) nfv xhf cfDbfgL ePsf]df - sf]8 amp nfv

xhf vr+ eO+ -amp sf]8 nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf

5gM

1 nIo tyf k|ult M sfofnonfO k|fKt clVtofLsf] ldfleq xL jflifs nIo tyf sfoqmd adf]lhd

k|ult tof ugkb5 n]vfkLIf0fdf pknJw ljj0f cgf sn amp)) ld6 8s lgdf0f ug]

nIodf ^^) ld6 k|utL xfln u]sf] 5 dfnkf]t lhi6]laquozgtkmsf of]hgfdf ^) k|ltzt

gukflnsf cgbfgtkm du|df ^ k|ltzt dfq k|utL xfln u]sf] 5 jLs[t Dk0f of]hgfx

dod DkGg uL nfeu|fxLnfO lbOg] ]jfnfO k|efjsfL jgfpg]tkm sfofnosf] Wofg hfgkg] b]lvG5

2 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df

pkdxfgukflnsfsf] n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg]

pNn]v ePtfklg k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]

b]lvof] oaf6 rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt

lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ug kb5

3 ljBlto n]vf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_df yfgLo txsf]

|]tf ljBtLo k|0ffnLdf d]t fVg lsg] pNn]v 5 pkdxfgukflnsfn] f+lu|nf dfOqmf]

l6dsf] km6j]o k|of]u uL n]vf fv]sf] 5 km6j]on] cfDbfgLsf] efrxdf gub jfsL

js bflvnf ubf kms sd OG6L ug] vr n]lvPsf] sdsf] r]s Dofb gf3]sf]df kg hfL ubf

kg vr n]Vg] efrx kLjtt tyf x6fpg lsg] cfjZotfgfsf] ldltdf kli6Euml ug ldNg]

b]lvPsf]n] ljBlto k|0flndf flvPsf] n]vf ekbf] b]lvPg km6j]osf] ljjflgotf kLIf0f uL

DjlGwt lgsfojf6 ljs[lt d]t lnPsf] gb]lvPsf]n] cfondashJoosf] lxfj oyfyks 5 elg

ljZjt xg lsPg

4 cfGtls n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^ df aflifs

sf]8 kof eGbf al9 cfDbfgL xg] gukflnsfn] clws[t tsf] sdrfL lxt f] eGbf sd

cfDbfgL xg] gukflnsfn] xfos tsf] sdrfL lxtsf] cfGtls n]vfkLIf0f zfvf v8f ul

dfls kdf n]vfkLIf0f ufpgkg] pNn]v 5 o pk dxfgukflnsfdf cfGtls n]vfkLIf0f

zfvfsf] Jojyf u]sf] b]lvPg lhNnf ljsf ldltsf] cfGtls n]vfkLIf0fn] aflifs kdf

cfGtls n]vf kLIf0f ul k|ltj]bg lbPtf klg lgodsf] pQm Jojyf kfngf ePsf] b]lvPg

lgodfjnLdf Jojyf eP adf]lhd cfGtls n]vfkLIf0f zfvfsf] Jojyf ul dfls kdf

cfGtls n]vf kLIf0f ufpg kb5

5 j+s dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL)^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of]

jif+ sfof+nosf] |]tfcgf -amp)- dfHbft b]lvPsf]df as ljj0f cgf -

^$)$- dfHbft b]lvPsf] 5 |]tf eGbf js dfHbft -amp)amp)- 3l6 b]lvPsf]

DjGwdf 5fgljg ul lxfj ldnfg ug+kb+5

6 j+s vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

pkdxfgukflnsf sf] gfddf Pg cfO l jsdf x]sf] ddt +ef sf]if nflu vftf +rfng

u]sf]df xfn fli6o jfl0fHo js dfkmt vftf +rfng ul sff]jf ePsf]n] pQm vftfdf

=amp^- dfHbft xsf]] sd gukflnsfsf] dn sf]if vftfdf bflvnf uL pQm j+ssf] vftf

jGb ug kb5

7 lk|mhM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod -^_ df g]kfn sfjf6 sd

vr geO jfFsL x]df lk|mh ug] k|of]hgsf nflu DjlGwt lgsfodf lkmtf k7fpgkg] pNn]v 5

o pkdxfgukflnsf sf] sfofnon] bOjh]6 pklzifsdf cflys jifsf] cGTodf =3853606-

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

105

dfHbft x]sf] b]lvof] lk|mh ugkg] sd dnsf]ifdf hDdf u]sf]n] pQm sd +lrtsf]if bflvnf

ugkb5

8 kf]vL ef8f M o pk dxfgukflnsf cGtutsf kf]vLx af]nkqsf] dfWodaringff jifsf] nflu

~rfng ug lbPsf]df af]nkq bftfn] sjf]n u]sf] sddWo] ) k|ltztn] xg] klxnf] lstf

Demftf xgeGbf kj ) k|ltzt sd Demftf ePsf] ldltn] t]gtf] jifsf] 57f dlxgfdf aemfO

Sgkg] ul 7]Ssf Demftf u]sf] b]lvof] t ljleGg $ af]nkqbftfn] Demftf jdf]lhd klxnf]

lstf sd aemfP tfklg bf]gtf] lstf jemfpgkg] do cjwL dfKt eSbfd]t lstf sd

cn u]sf] b]lvPg ofL aemfpg jfFsL sdsf] lgodfgf ) Kf|ltzt Jofhlxt sd

=7471950- cn ugkb5

9 d]nfxf6 7]Ssf M hfgsL dlGb klifdf nfUg] xf6d]nf 7]Ssfdf lbg af]nkqsf] dfWodaf6 j eGbf

j9L sjf]n ug] sjf]nbftf zDe sdf fptsf] =ampampndash sf] jf]nkq jLs[t u]sf] b]lvof]

Demftf adf]lhd jf]nkqbftfn] klxnf] lstf jfkt ) k|ltzt sd Demftf x+bfsf jvt

bf]gtf] lstf ) k|ltztn] xg] sd )amp kfif dfGtDd jemfO Sgkg]df )amp$amp Dddf

hDdf =$))))ndash jemfO =ndash jemfpg af+sL x]sf] b]lvof] pk dxfgukflnsfn]

hUuf jxfn jfkt s6[f ugkg] =(^)))ndash s6[f uL af+sL xg cfpg] =$ndash df

lgDgfgf ) k|ltzt Jofh lxt cn ug kb5

10 wf6L hkmt M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod amp^ df sg sfd ug

wf6L fVgkg] eO flvPsf] wf6L Totf] sfd kf gu]sf] sf0fn] hkmt ugkg] ePdf clwsf

k|fKt clwsfLn] Totf] wf6L sd hkmt ugkg] pNn]v 5 o sfofno cGtutsf ljleGg

cfo 7]Ssfdf 7]s]bfn] tf]lsPsf] dodf lstf sd gjemfO lghn] fv]sf] wf6Laf6 lxfj

ldnfg ug cgf]w u]tfklg sfofnon] pQm wf6L sd =742100- dn sf]ifdf hDdf u]sf]

b]lvPg

11 ef8f s M cfos P]g ) sf] bkmf df ef8f sddf ef8f s cn ugkg] Jojyf 5

o sfofnon] kf]vL ef8fdf lbP jfkt kf]vL ef8faf6 of] jif =$$)))- ef8f sd

cn u]sf]df ef8f s jfkt ) k|ltztsf bn] xg] =$$))- +lrt sf]if bflvnf u]sf]

b]lvPg P]gdf Jojyf eP adf]lhd ef8faf6 k|fKt ePsf] cfDbfgLdf ef8f s jfktsf] sd

+lrtsf]if bflvnf ug kb5

12 sdrfL sNof0f sf]if M yfgLo jfoQ zfg lgodfjnL )^ sf] lgod ^ df sdrfL sNof0f

sf]ifdf yfgLo lgsfon] k|To]s jif sDtLdf cfkmgf] sfofnonfO cfjZos kg] Ps dlxgfsf] tnj

afasf] sd hDdf ugkg] f]xL sdaf6 yfgLo lgsfosf sdrfLnfO pkbfg lbOg] pNn]v

5 o sfofnoaf6 cflys jif )amp)amp b]lv cjsfz ePsf amp hgf sdrfLnfO pkbfg

jfkt =^((ndash eQmfgL lbg af+sLsf] ljj0f tof u]sf] 5 lgoddf Jojyf eP adf]lhd

pk dxfgukflnsfn] cfkmgf] cfGtls gtf]taf6 sNof0fsfL sf]ifdf kofKt sd hDdf gu]sf]

sf0f otf] bfloTj sddf j[l4 xb uPsf] b]lvof] cfGtls gtf]tsf] cfoaf6 sdrfLnfO sfot

xbfs jvt yk ljwf eQmfgLdf lgoGq0f uL cjsfz kl5 Joxf]g kg] bfloTjnfO dWogh uL

bfloTj sd sd ub hfgkg] b]lvPsf] 5

13 k|zflgs vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ df pk

dxfgukflnsfn] jLs[t jh]6sf] ldfleq lx P]g adf]lhd s zNs ]jf zNs bt ef8fjf6

p7fPsf] sn sdsf] sf]8 kofF eGbf a9L cfDbfgL xg] gukflnsf sf] k|ltzt eGbf a9L

sd k|zflgs sfosf nfuL vr ug gkfpg] pNn]v 5 o gukflnsfn] of] jif cfGtls

gtf]tjf6 sn =63259620- cfDbfgL u]sf]df f]sf] k|ltztn] xg] =15814905- dfq

k|zflgs sfodf vr ug kfpg]df =52766998- k|zflgs vr u]sf]n] lgodfjnLn] tf]s]eGbf

=^()(- a9L vr u]sf] lgodDdt b]lvPg lgodfjnLn] tf]s]sf] ldfleq lx

k|zflgs sfodf vr ugkb5

Plss[t xL ljsf cfof]hgf

14 7]Ssf jLs[tLM fjhlgs vLb P]g )^ sf] bkmf ^ df Gogtd dNofIacuteLt jf]nkqsf] jf]nc+s

nfut cgdfg eGbf fet kdf j9L ePdf fjhlgs lgsfon] Totf jf]nkq cjLs[t ug Sg]

pNn]v 5 PlzofnL ljsf j+ssf] xof]udf +rfnLt 7]Ssf g+= IUDPDRJNKICB- 01 sf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

106

Improvement And Development Of Strom Water Drainage And Urban Road Sub Project sf]

nfut cgdfg dNo clej[l4 s jfx]s =amp- x]sf]df jeGbf 36L sjf]nug] lgdf0f

JojfoLsf] sjf]n c+s =amp$$amp$()- nfut cgdfg eGbf ^= k|ltzt cyft

=(- n] jl9 x]sf]df fet kdf al9 gePsf] k6ofO gulsg pQm jf]nkq jLs[t

u]sf] b]lvof] oL nfut cgdfg eGbf j9L sdsf] jf]nkq jLs[t ug lkmfl ug] jLs[t

ug] kbflwsfLnfO lhDd]jf jgfpg kb5

141 pQm 7]Ssfdf k|f]lehgnd cGtut cfO6d g+= A1 df ljdf j+s If0f sfoDkfbg hdfgtsf]

sldzg dfj]z eO =())))- 7]Ssf c+s sfod ePsf]df of] jif Dd gjfF lgEuml ljn Dd

eQmfgL xbf =^^^(- eQmfgL ePsf] 5 oL 7]Ssf c+sdf pNn]lvt sd eGbf

=$)amp^(- j9L eQmfgL lbg] kbflwsfLnfO lhDd]jf jgfO pQm sd czn ugkb5

142 af]nkqbftfsf] BOQ df k|f]lehgnd cGtut j+s sldg =(amp^)- Nofj6]6 jfkt

=(()- 6]nLkmf]g tyf ljwt vr =()))- kfgL cfktL jfkt =)^- d]t

=$$)(- dNo clej[l4 s ljhs j]u eQmfgL lbPsf]df jf]nkqbftfnfO pQm sddf dNo

clej[l4 s =$))amp- d]t yk eQmfgL lbPsf] b]lvof] dNo clej[l4 s ljhs k]z gePsf]

cjyfdf dNo clej[l4 s eQmfgL lbg gldNg] ePsf]n] dNo clej[l4 s jfktsf] sd cn

ugkb5

143 jf]nkqbftfsf] BOQ df k|f]lehgnd cGtut ljdfsf] dNo clej[l4 s d]tsf] =^(amp-

ljhs k]z ePsf]df f] sddf jf]nkqbftfnfO =$)))- dNo clej[l4 s yk d]t eQmfgL

lbPsf]n] bf]xf]f] dNo clej[l4 s eQmfgL ePsf] sd cn ugkb5

144 Demftfsf] jFbf g+== df g]kfn fi6laquo j+ssf] k|fO OG8]Ssf] cfwfdf dNo dfof]hg ugkg]

pNn]v 5 jf]nkq bftfnfO df]ljnfOh]zg k]ZsL jfkt = (()- eQmfgL lbPsf]df dNo

dfof]hg ubf pQm df]ljnfOh]zg k]ZsL sd s66f ul Demftfdf pNn]v eP jdf]lhd dNo

dfof]hg ugkg]df pQm k]ZsL s66f guL dNo dfof]hgsf] lxfj uL xfn Dd dNo clej[l4

s jfx]s =)(amp)))- eQmfgL lbPsf] b]lvof] df]jLnfOh]zg k]ZsL s66f guL eQmfgL lbFbf

kfFrf lgEuml ljn Ddsf] dNo clej[l4 s jfx]s eQmfgL lbg gldNg] =(- d]t dNoj[l4

eQmfgL lbPsf] sd cn ugkb5

15 Extra material disposal vrM hgsk pkkdxfgukflnsf cGtut IUDPDRJNKICB-1 cGtut Ps lgdf0f JojfoL Fu ePsf] 7]Ssfdf cfO6d g+== sf] nflu amp) 3gdL6sf]

nflu =$^$- sd Joayf uL =amp(^- eStfgL d]t lbPsf] 5 o uL

cfO6d g+= = df $amp 3gdL6sf] nflu =(- eStfgL xg] Joayf u]sf] 5

fy cfO6d g+==amp df (=) 3gdL6sf] =)- Joayf uL xfnDd

=$))amp^- eStfgL lbPsf] 5 cfO6d g= =) n] vg]sf] a Dof6]lon Proper Disposal ug] uL k]zLlkms]zgn] tf]s]kl5 kgcfO6d =)amp df d]t Excess material transport uL Disposal ug] cfO6dsf] Joayf uL eStfgL lbPsf] b]lvof] sfdubfsf] cayf lgLIf0f ubf

slxst extra material nu] Disposal gulPsf] ahf] Excavated Material Trenches Road sf] Backfilling dfk|of]u ePsf] f] k|of]hgsf] nflu d]t a]Un cfO6dsf] Aoayf uL

eStfgL d]t lbPsf]n] Extra Material Disposal u]sf] elg gu]sf] sfd u]sf] cfwfdf eStfgL

lbPsf] =(- cn ugkg] tyf eStfgLsf] nflu BOQ df flvPsf] =)-

eStfgL gxg] Aoayf ug kb5

16 dNo dfof]hgM fjhlgs vlb lgodfjnL )^$ sf] lgod ( df fjhlgs lgsfon] dNo

dfof]hg ug lsg] sf vlb Demftfdf pNn]v ugkg] Jojyf 5 Plss[t ZfxL ljsf

cfof]hgfsf] Ps kfdzbftf+u hnfO ) df $^= dlxgfsf] nflu dNo clej[l4 s jfx]s

=^^- 7]Ssf Demftf ePsf] b]lvof] lgh+u ePsf] Demftfsf] jbf g+= $= df

Demftf ePsf] cf dlxgf b]lv k|To]s jif dlxgfdf dNo dfof]hg ugkg] pNn]v 5 oL

dNo dfof]hg ubf k|To]s jif j[l4 ePsf] dNonfO cfwf dNo dfgL dNo dfof]hg ug kg]df

of] jif dNo dfof]hg jfkt =^amp)^- eQmfgL lbbf ut jif eQmfgL ePsf] dNonfO cfwf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

107

dNo dfGg kg]df Demftf xFbfsf] cjwLnfO g cfwf dNo dfgL eQmfgL lbPsf]n] Demftf cjwL

b]lv g dNo dfof]hgsf] lxfj Plsg ul a9L eQmfgL ePsf] sd cfn ugkb5

17 ljn ekfOM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod -_ -_ adf]lhd vr

ubf vrsf] aLn ekfO lxt n]vf fVg kg] pNn]v 5 Plss[t zxL ljsf klof]hgf cGtut

fdflhs ljsf sfoqmd +rfng ug kfdzbftf Integrated Rural Development Center

Fu dNo clej[l4 s d]t =$amp- df cS6f]j) df Demftf ePsf] b]lvof]

Demftf jdf]lhd of] jif fdbflos ljsf sfoqmd cGtut hgr]tfdns sfoqmd fdflhs

klrfng Ifdtf clej[l4 sfoqmd +rfng ul =- jh]6 vr n]v]sf]df f] vrsf]

k6ofFO xg] ljn ekfO xfnDdsf] vr vNg] clen]v n]vfkLIf0fdf k]z ePg f] +yf Fu

ePsf] Demftf jdf]lhdsf Dk0f sfox d]t DkGg gul Dofb DffKt ePsf] b]lvPsf]n]

Demftf jdf]lhdsf] sfo gug] +yfnfO lhDd]jf jgfO vr ePsf ljn ekfO tyf jh]6 vrsf]

cwfjlws clen]vsf] cfwfdf dfq ah]6 vr n]Vg kb5

18 sG6LGh]GLM yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf ) df yfgLo

lgsfoaf6 ~rfng ulg] sfoqmd jf cfof]hgfnfO sfoszntf k|efjsfltf tyf ldtJolotfsf]

lcentfGt cgf +rfngdf xof]u kyenofpg kFlhut nufgLsf] dli6ut sdaf6

pkdxfgukflnsfn] = kfFr k|ltzt k|ltztdfq sd 56ofO vr ug Sg] Jojyf x]sf] 5

pkdxfgukflnsf n] of] jif +rfnLt ljleGg cfof]hgfxsf] =($$(^- eQmfgLdf

=- slG6Gh]GL ssectf u]sf] b]lvof] hg eQmfgL ePsf] sdsf] amp=^ k|ltzt xg

cfp5 lgb]lzsfdf ePsf] Jojyf eP jdf]lhd eQmfgL sdsf] = k|ltztn] xg] =)(amp$-

dfq s66f ul eQmfgL ugkg]df sfoljlwdf ePsf] Jojyf ljklt al9 ssectf uL vr n]v]sf]

=)amp($- lgodDdt b]lvPg sG6Lgh]GLsf] sd vr ubf sfoljlwdf ePsf] Jojyfsf]

k0f kfngf ugkb5

19 al9 eQmfgL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_ sg sdsf]

eQmfgL lb+bf Lt ku] jf gku]sf] hf ldquor ug kg] Jojyf 5 pk dxfgukflnsf sf] sfofnon] of]

jif lgdf0f sfo ubf Demftf eGbf =92340- jl9 eQmfgL lbPsf] lgod +ut b]lvPg jl9

eQmfgL ePsf] sd cn ugkb5

20 clu|d sM cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos s66L ug+kg+]

Jojyf 5 sfof+non] ljleGg j6f vlb tyf ]jfdf clu|d cfos ssectf ug 56 ePsf]

=128022- cn uL +lrtsf]if bflvnf ugkb5

21 ljnekfO+M yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod -_ adf]lhd

vr ubf vrsf] aLn ekfO lxt n]vf fVg kg] Jojyf x]sf] 5 sfofnon] ojif

=2049892- eQmfgLdf ljn ekfO k|df0f sfuhft ljgf eQmfgL u]sf] kfOof] sfofnon]

jh]6 vr n]Vbf ljnekfOsf] cfwfdf dfq ah]6 vr n]Vg kb5 ljn ekfO j]u vr n]Vg]

kbflwsfLnfO lhDd]jf jgfpgkb5

22 kflgtlds s M cfo s P]g ) sf] bkmf df k|fs[lts JolQmn] f]hufLaf6 k|fKt u]sf]

tna eQf bz vr ltxf vr nuf eQf +lrt ljbf afktsf] sd nufotsf cfodf lgodfgf

s66L ug kfpg] sd s66L ul afsL sddf bkmf amp adf]lhd |f]tdf s s66L ug kg] Jojyf

5 o gukflnsfsf sdrfLnfO tna eQf nufotsf ljleGg eStfgL u]sf]df cfodf

dfa]z ul s ssectL u]sf b]lvPg k|rlnt P]gdf Jojyf eP adf]lhd =42294- kflgtlds

s cn ul +lrt sf]if bflvnf ug kb5

23 j7s eQfM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_ sg sdsf] eQmfgL

lb+bf Lt ku] jf gku]sf] hf ldquor ug kg] Jojyf 5 sfofnon] dfOGo6 d]t gfvL ut cflys

jifsf] ekfOsf cfwfdf sfofnosf sdrfL dfq xeflu ePsf] ljleGg ldltdf amp k6s j7s

j]sf] elg =$)))- jh]6 vr u]sf] lgodDdt b]lvPg pQm sd cn ul bflvnf

ugkb5

24 l5knL gfnfM yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf -_

tf]lsPsf] sfd eGbf a9L ug] jf sfd g guL jf jftljs sfdeGbf a9L sfd u]sf] b]vfO a9L

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

108

sd dfUg] pkef]Qmf ldltnfO pQm sd eQmfgL glbO sfnf] rLdf fvL sfjfxL ugsf] cltlQm

DalGwt k|fljlwsnfO d]t sfjfxL ug kg] pNn]v 5 pkdxfgukflnsfsf] sfofnon] l5knL

gfnf lgdf0fsf] nflu nfut cgdfg =(()ampmdash ul pkef]Qmf ldltjf6 lgdf0fsfo ufO

k|yd lstf jfktsf] =amp)))- lgEuml ljn k|fKt e km5of6 ul bf]|f] lstf jfkt

=$)))- k]ZsL eQmfgL u]sf]df uf]=ef=g+=))amp$ jf6 pQm k]ZsL km5of6 ul

=amp^^$)- ul sn vr n]v]sf]df pQm r]s pkef]Qmf ldltnfO eQmfgL f]sL fv]sf] b]lvof]

gfkL lstfj sfo DkGg d]t k]z gePsf]df jh]6 vr ul =$$)- eQmfgL ePsf]df

jftljs sfd Plsg sfo DkGg k|ltj]bg tof ugkb5

25 pkdxfgukflnsf n] lulhfxn hfg] dVo 8s b]vL lhj5 zfxsf] 3 xb hfg] 8sdf lkll

6]jf kvfn 8s ddt u|fe]n sfosf] nflu =)^(amp- df pkef]Qmf ldlt+u Demftf ul

pQm sfosf] sfoDkGGg =(- ePsf]df pkef]Qmf ldltnfO hgxeflutsf] c+ s6fO

Demftf sd eGbf =amp^amp^- jl9 eQmfgL u]sf] lgod +ut b]lvPg pQm sd pkef]Qmf

ldltjf6 cn ul +lrtsf]if bflvnf ugkb5

26 k]ZsLM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL

x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o gukflnsf jf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =))- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

o jif ljleGg ^ kbflwsfL sdrfL tyf cGo JolQmFu km5of6 ug =26876955- afFsL

x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

pkdxfgukflnsf n] lqmotf b]vfpgkb5

27 ljutsf] eQmfgLM yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod ([g df

eQmfgL lbg jf _sLsf] ljj0f cgrL $ tof uL f] cgrLsf cfwfdf dfq vr+ ug+kg]+ pNn]v

5 pk dxfgukflnsfn] o cflys aifdf ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf]

ljj0f cgrL $ clen]v k|df0fLt j]u vr n]v]sf] kfOof] oL eQmfgL lbg jfFsLsf] ljj0f

tof guL ljut jifsf] bfloTj jxg ul eQmfgL u]sf] 4614255- lgod +ut b]lvPg

otf] sd eQmfgL ubf lgodfjnLdf ePsf] Jojyfsf] klkfngf ug kb5

28 kj+lgwf+lt Ifltklt+ Mfj+hlgs vlb lgodfjnL )^$ sf] lgod [s df lgdf+0f JojfoLsf]

l9nfO+sf] sf0fn] vlb Demftf adf]lhdsf] sfd f] Demftfdf tf]lsPsf] Dofbdf DkGg xg

gs]df k|ltlbg Demftf sdsf] )-) k|ltztsf bn] kj+ lgwf+lt Ifltklt+ lbgkg]+ pNn]v 5 o sofnon] bO lgdf0f sfosf] nflu eQmfgL lbPsf]df lghxFu ePsf] Ddmftf adf]hld

tf]lsPsf] dfocjlw leq lgdf0f sfo DkGGf geO Dofb yk DaGwL sfojfxL d]t gePsf]

cjlwsf] lgoddf ePsf] Jojyf adf]hLd kjlgwflt Ifltklt =28577- cn u]sf] b]lvPg

kjlgwflt IfltktL jfktsf] sd cn ul +lrtsf]if bflvnf ugkb5

29 jl9 eQmfgLM yfgLo lgsfo cfly+s k|fg lgodfjnL)^$ sf] lgod $^[^ df eQmfgL ubf+

lt ku] gku]sf] r]s hfr ul eQmfgL lbgkg]+ pNn]v 5 pkdxfgukflnsf n] kbktL+ ldltsf]

j7s eQmf eQmfgL ubf+ jl9 jh]6 vr+n]v]sf] -^))- cn ul _lrtsf]if bflvnf ug+kb+5

30 s ljhsM dNo clej[l4 s lgodfjnL ) sf] lgod amp cgf dNo clej[l4 sdf btf

ePsf] k|To]s JoflQm jf kmdn] sg jt jf ]jf cfktL ubf s clws[tn] cGoyf jLs[t u]b]lv

jfx]s k|fksnfO cgrL -s_ adf]lhdsf] 9fFrfdf s ljhs hfL uL k]z ugkg] Jojyf

x]sf] 5 sfofnon] ljhs gDj xftn] n]v]sf] s]]sf] d]tsf] s ljhs hfL uL lgdf0f

JojfoLnfO dNo clej[l4 s afkt =ampamp^$(- eQmfgL ePsf] lgod +ut b]lvPg pQm

kmdjf6 eQmfgL lnPsf] dNo clej[l4 s dfof]hg ePsf] k|df0f k]z ugkb5

31 eQmfgL k|df0fM yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+

clwsf k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5 of]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

109

jif pk dxfgukflnsf cgbfg tkm sNe6 tyf lkllsf] sfo ugsf nflu Go cfiftf]z lgdf0f

]jfnfO dNo clej[l4 s d]t =$(()$- eQmfgL u]sf]df pQm lgdf0f sfosf] k|fljlws

dNofs+g sfo DkGg k|ltj]bg tyf lgdf0f JojfoLn] eQmfgL lnFbf hfL u]sf] ljn d]t +nUg

guL pQm sd eQmfgL u]sf] b]lvof] jh]6 vr n]Vbf cfjZos k|df0f sfuhft +nUg ugkb5

32 wf6LM fjhlgs vlb lgodfjnL )^$ sf] lgod $ adf]lhd wf6L lkmtf ubf sbftfn]

DjlGwt cfGtls fhj sfofnoaf6 dNo clej[l4 s dfof]hg kq k]z ePkl5 wf6L lkmtf

lbgkg] pNn]v 5 pkdxfgukflnsf sf] sfofnon] lgdf0f JojfoLsf] wf6L lkmtf ubf dNo

clej[l4 s dfof]hg kq j]u =370455- wf6L lkmtf u]sf] b]lvof] dNo clej[l4 s

dfof]hg kq k]z xgkb5

33 cfGtls lgoGq0f M pk dxfgukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f

Jojyf ekbf] k|efjsfL agfpgkb5 o pk dxfgukflnsfsf] cfGtls lgoGq0f Jojyfsf]

dNofordfsg ubf lhGL lglIf0f k|ltj]bg dfly sfjfxL gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt

gu]sf] lhGL fdfgsf] plrt e08fsf] Jojyf ug gs]sf] sdrfLsf] sfoljj0f tof

gu]sf] dodf k]ZsL km5of6 gu]sf] JoflQmut wf6L vftf gfv]sf] uf]Zjf wf6L vftf

gfv]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL

cfGtls lgoGq0f Jojyf b[9 agfpgkb5

a]h lylt

of] jif pkdxfgukflnsfsf] n]vfkLIf0faf6 =( sf]8 amp nfv ^ xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = sf]8 nfv $ xhf lgoldt ugkg] = sf]8 nfv xhf

k]ZsL = sf]8 ^ nfv ampamp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

110

lIf]Zjgfy gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - xhf of] jif+ cfo -^ sf]8 $ nfv xhf d]t

-^ sf]8 $ nfv ( xhf cfDbfgL ePsf]df - sf]8 nfv amp xhf vr+ eO+ -$ sf]8 ^

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df gukflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

gukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]n]

rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf]

Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ug kb5

2 k|zflgs vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ df gukflnsfn]

jLs[t jh]6sf] ldfleq lx P]g adf]lhd s zNs ]jf zNs bt ef8fjf6 p7fPsf] sn

sdsf] ) nfvb]lv sf]8Dd cfDbfgL xg] gukflnsf sf] ) k|ltzt eGbf a9L sd

k|zflgs sfosf nfuL vr ug gkfpg] pNn]v 5 o gukflnsfn] of] jif cfGtls gtf]tjf6

sn =^(amp)- cfDbfgL u]sf]df f]sf] ) k|ltztn] xg] =^ampamp(- dfq k|zflgs sfodf

vr ug kfpg]df =4346631- k|zflgs vr u]sf]n] lgodfjnLn] tf]s]eGbf =2658839-

a9L vr u]sf] lgodDdt b]lvPg lgodfjnLn] tf]s]sf] ldfleq lx k|zflgs sfodf vr

ugkb5

3 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf ]

kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 fljssf] zflGtk ufljsf] utjif Ddsf]

k]ZsL jfFsL =^$))- lhDd]jfL fL cn km5of6 u]sf] 5g gukflnsfsf] of] cflys

jifsf] cGTo Dd ljleGg lgdf0f JojfoL $ pkef]Qmf ldlt d]tsf] 3405000-

zflGtk ufp_ ljsfldltn] pkef]Qmf ldltnfO+ lbPsf] k]ZsL -)))))Y d]t -

$^))))Y k]ZsL jf+sL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6

ugkb5

4 tnj eQfM +3Lo dfldnf tyf yfgLo ljsf dGqfnon] +3Lo +rgf kjfwf ljsf sfoqmdsf]

clVtofLdf o sfoqmdjf6 sdrfLsf] tnjeQf jfkt jh]6 vr n]Vg gkfOg] pNn]v u]sf]5

o gukflnsfn] pQm sfoqmdjf6 sdrfLsf] tnj eQfdf =479765- jh]6 vr n]v]sf]

lgod+ut b]lvPg clVtofLsf] kfngf gug] kbflwsfLnfO lhDd]jf jgfpg kb5

5 kflgtlds s M cfo s P]g ) sf] bkmf df k|fs[lts JolQmn] f]hufLaf6 k|fKt u]sf]

tna eQf bz vr nuf eQf +lrt ljbf afktsf] sd nufotsf cfodf lgodfgf s66L

ug kfpg] sd s66L ul afsL sddf bkmf amp adf]lhd |f]tdf s s66L ugkg] Jojyf 5

o gukflnsfdf sfot n]=c s[i0fb]j zfxsf] tna eQf nufotsf ljleGg eStfgL u]sf]df

cfodf dfa]z ul s s66L u]sf b]lvPg k|rlnt P]gdf Jojyf eP adf]lhd =5604-

kflgtlds s cn ul +lrt sf]if bflvnf ug kb5

6 clu|d cfosM cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos ssectL ug+kg+]

Jojyf 5 sfof+non] vlb tyf ]jfdf ljleGg ]jf k|bfosaf6 ssectf ug 56 ePsf] clu|d

cfos =12433- cn uL +lrtsf]if bflvnf ugkb5

7 blgs e|d0f eQfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod df yfgLo

lgsfosf kbflwsfLn] lhNnf jflx e|d0f ugkbf blgs tyf e|d0f eQf kfpg] Jojyf 5 sfosfL

clws[t ljgf]brGb| Gofkfg] +3Lo dfldnf tyf yfgLo ljsf dGqfonjf6 sfh jf e sfofnodf

xflh ePsf]df kljf lxtsf] blgs tyf e|d0f eQf =())- eQmfgL lbPsf] b]lvof] sfhdf

vl6Psf] sdrfLnfO kljfsf] d]t blgs tyf e|d0f eQf eQmfgL ePsf]n] pQm sd cn ul

+lrtsf]if bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

111

8 fhZj afF8kmfF8 M yfgLo lgsfo |f]t kLrfng tyf Jojyfkg sfoljwL )^( sf] jFbf -

_df fhZj afF8kmfF8 cGtut pknAw xg] sdaf6 sg klg k|sfsf] rfn vr lzifsdf sd

ljlgof]hg uL vr ug gkfOg] pNn]v 5 o sfofnon] o jif fhZj afF8kmfF8 af6 k|fKt

sd dWo] iquest=(^))- dlxnf jFod]ljsfsf] tnjeQfdf vr u]sf] 5 oL kFhLut sf]ifdf

dfq ljlgof]hg ugkg] sd cGo rfn k|s[ltsf sfodf ah]6 vr n]v]sf] lgodDdt b]lvPg

fhZj jfF8kmfF8 jf6 k|fKt sd kFlhut k|s[ltsf sfodf dfq vr ugkb5

9 sdrfL sNof0fsfL sf]if M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod

df guklifbn] cfˆgf] sf]ifdf hDdf ePsf] cfGtls cfoaf6 sdrfL sNof0f sf]if nufotsf

sf]ifdf sd ljlgof]hg ugkg] pNn]v 5 tfklg cfGtls cfoaf6 sd afF8kmfF8 guL +3Lo

+rgf kjfwf ljsf sfoqmdjf6 sdrfL sNof0fsf]ifdf iquest=))))- vr u]sf] 5 tf]lsPsf]

sfoqmd ugsf nflu ljlgof]lht jh]6 sdrfL sNof0fsf]ifdf hDdf u]sf] lgodDdt b]lvPg

otf] vrdf lgoGq0f ugkb5

10 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] ljut jifsf k]ZsLsf] cn km5of6 gu]sf] vlb of]hgf

tof gu]sf] ljnekfO k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb lgoGq0f

vftf gfv]sf] tf]lsPsf] dofjlw leq fhZj bflvnf xg] gu]sf] htf sdL sdhf]L b]lvPsf

5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9

agfpgkb5

zflGtk ufp ljsf ldlt

11 dfHbftM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of] jif+

sfof+nosf] |]tfgf dfHbft x]sf] -()- xfn fljs lIf]Zj gukflnsfaf6 cnu e

j6]Zj ufpkflnsfdf dflxt ePsf]n] pQm dfHbft sd f]xL ufpkflnsfsf] vftfdf hDdf

ug+kb+5

12 dfnkf]tM yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltn] of] jif dfnkf]tjf6 =amp($) cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =(- lhNnf dGjo ldltdf k7fpg kb5

13 bflvnfM o jif ljleGg kmd tyf JolQmaf6 ssectf ePsf] wf6L =^^$- tyf clu|d cfos

=(^)- fdflhs Iff s =^(- d]t sn =))- DjlGwt vftfdf hDdf

u]sf] b]lvPg lgoddf Jojyf eP jdf]lhd pQm sd DjlGwt vftfdf bflvnf ugkb5

a]h lylt

of] jif gukflnsf sf] n]vfkLIf0faf6 = nfv ^ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =amp xhf lgoldt ugkg] =( nfv $ xhf k]ZsL =$^ nfv xhf x]sf]

5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

112

wgiffwfd gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -^) nfv xhf of] jif+ cfo -^ sf]8 ^ nfv (

xhf d]t -amp sf]8 nfv ) xhf cfDbfgL ePsf]df - sf]8 nfv ^ xhf vr+ eO+ -

sf]8 nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df gukflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

gukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]n]

rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf]

Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ug kb5

2 k|zflgs vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ df gukflnsfn]

jLs[t jh]6sf] ldfleq lx P]g adf]lhd s zNs ]jf zNs bt ef8fjf6 p7fPsf] sn

sdsf] b]vL ) nfv cfDbfgL xg] gukflnsf sf] $) k|ltzt eGbf a9L sd k|zflgs

sfosf nfuL vr ug gkfpg] pNn]v 5 o gukflnsfn] of] jif cfGtls gtf]tjf6 sn

=()- cfDbfgL u]sf]df f]sf] $) k|ltztn] xg] =^- dfq k|zflgs sfodf vr

ug kfpg]df =3061913- k|zflgs vr u]sf]n] lgodfjnLn] tf]s]eGbf =)- a9L vr

u]sf] lgodDdt b]lvPg lgodfjnLn] tf]s]sf] ldfleq lx k|zflgs sfodf vr ugkb5

3 ejg lgdf0f M gukflnsfsf] sfofno ejg lgdf0f ug lgdf0f JojfoL jfO=kL= sGi6laquoSg+Uf dNo

clej[l4 s d]t =)$^$^(- df )amp$^ Dddf sfo DkGg ug] uL )amp df 7]Ssf

Demftf ePsf] b]lvof] bO tNn] sfofno ejg lgdf0f ug 7]Ssf Demftf ePtfklg Ps tNnf klg

9nfgsf] sfo gxb Demftf sdsf] ^=^ k|ltzt cyft =))ampamp(- eQmfgL es]sf] 5

ejgsf] l8=lk=l sd prfOsf] x]sf]df j9L prfOsf] sfd ugk]sf]] sf0f l8=lk=l= Ddsf] sfddf

nfuteGbf a9L vr ePsf] t e]lPzg cfb]z jLs[t gePsf] sf0f ljut ( dlxgf b]lv lgdf0fsf]

sfo ylut ePsf] b]lvof] xfnDd lgdf0f sfo DkGGf ugkg] cjwL dfKt eO s]tfklg Dofb

yksf] sfjfxL u]sf] b]lvPg oL q6Lk0f l8hfOg ug] e]lPzg cfb]z ljgf yk sfdsf] eQmfgL

lbg] lgdf0f sfosf] Dofb yksf] sfjfxL guL lgdf0f sfo cwf] 5f8g] kbflwsfLnfO lhDd]jf

agfpg kb5

31 lgdf0fflwg sfofno ejgsf] jlkl df6f] NofO kg] sfosf] nflu lgdf0f JojfoLsf] BOQ sf] cfO6d

g+= df Earth Backfilling (Ordinary Soil) lead up to 1 Km egL ^^= m3 df6f] NofO kg]

sfosf] nflu k|lt 3g ld6 =)mdash sf bn] =amp)mdash eQmfgL lbOs]kl5 f]lx Yffgdf f]lx

sfosf] nflu (=amp$m3 sf] k|lt3gld6 $- sf bn] =$$^- sf] sfo+ sf]6]zgsf]

dfWodjf6 gt]of sGi6laquoSzgaf6 ufO =$(- eQmfgL lbPsf] b]lvof] 7]Ssf Demftf jdf]lhd

lgdf0fflwg sfodf 7]Ssf Demftf leqsf] sfodf sfofNfon] cGo lgdf0f JojfoLaf6 7]Ssf

Demftfdf pNn]lvt beGbf a9L b]6df yk sfd u]sf] b]vfO eQmfgL lbPsf] lgodDdt

gb]lvPsf]n] otf] sfodf vr ug ljs[lt lbg] kbflwsfLnfO lhDd]jf agfpg kb5

4 jh]6 vr M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod -_ adf]lhd

pklgod -_ adf]lhd lrjaf6 jLs[t ufO vr ubf vrsf] aLn ekfO lxt n]vf fVg kg]

Jojyf x]sf] 5 j8f lrj cfgGb sdf clwsfLnfO kmfO sfoqmd +rfng ug =))))-

k]ZsL lbPsf]df pQm sd k]ZsLd]t ghgfO ljn ekfO j]u jh]6 vr n]v]sf]n] pQm vr cn

ugkb5

5 eQf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod $^-^_ df eQmfgL ubf lt ku]

gku]sf] r]s hfFr ul eQmfgL lbgkg] pNn]v 5 n]vfkfn lbkgffo0f fptn] cflys k|zfg

zfvfdf sfo u]sf] jfkt elg dfls =amp))- sf bn] gtfj0f b]lv kmfNugDdsf] eQf

=^))))- eQmfgL lbPsf] b]lvof] oL cflys k|zfg zfvfdf sfo u]sf] cfwfdf yk eQf

vr n]Vg ldNg] gb]lvPsf]n] pQm sd cn ug kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

113

6 clu|d cfos M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos s66L ug+kg+]

Jojyf 5 sfof+non] ljleGg _yfxdfkm+t sfof+qmd _rfng ubf_ k|lzIfssf] kflgtlds s

tyf 3ef8fdf clu|d cfos s66L u]sf] kfOPg clu|d cfos s66f gePsf] =61946- cn

uL +lrtsf]if bflvnf ugkb5

7 cGo k|of]hgsf] vr M cfly+s sfo+ljlw P]g ) sf] bkmf amp[ df sfof+nodf k|fKt xg cfPsf]

sd tf]lsPsf] sfddf dfq vr+ ug+ kfOg] tyf tf]lsPsf] afx]s cGo sfddf vr+ u]sf] b]lvPdf

lhDd]jf JolQmaf6 otf] vr+ sd cn pk uL ljefuLo sfafxL d]t ug+ lsg] Jojyf 5

sfof+non] 566 cltTj ah]6 Jojyf ePsf lhNnf lyt ljleGg $ sfof+nosf] ljleGg sfo+df

-368841- eQmfgL u]sf] kfOof] oL vr+ ubf+ sfof+non] cfkmgf] If]qdf ug]+ ljsf lgdf+0f

DaGwL ah]6 Jojyfkgdf rfk kg]+ sfof+non] k|bfg ug]+ ]jfk|jfxdf c kg]+ xbf o k|sfsf]

vrdf lgoGq0f ug kb5

8 sdf btf M dNo clej=l4 s P]g ) sf] bkmf [ df btf+ gePsf] JoflQmn] s cn

u]sf] b]lvg] sg ljhs jf sfuhft hfL ug+ s p7fpg gxg] pNn]v 5 sfof+non] amp _yfnfO+

ljleGgsfo+qmd _rfng ug+ dNo clej=l4 s d]t -749499- eQmfgL lbPsf]df dNo clej=l4

sdf btf+ ePsf] b]lvPg dNo clej=l4 sdf btf+ gePsf] _yfnfO+ dNo clej=l4 s jfktsf]

-86225- eQmfgL lbPsf] sd cn ul _lrt sf]if bflvnf ug+ kb+5

9 dNo clej[l4 s M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp-$_ df pkef]Qmf ldlt jf

nfeu|fxL dbfonfO lgdf0f sfo jf ]jfsf] eQmfgL ubf nfut cgdfgdf x]sf] dNo clej[l4 s

s66f u] dfq eQmfgL ugkg] pNn]v 5 o jif pkef]Qmf ldltnfO vlbdf dNo clej[l4

s lxt sd eQmfgL lbPsf] dNo clej[l4 s lt]sf] ljnekfO eGbf jl9 eQmfgL ePsf] dNo

clej[l4 s =25822- cn uL +lrt sf]if bflvnf ug kb5

10 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf ]

kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf Ps lgdf0f JojfoLsf] cflys

jifsf] cGTo Dd df]ljnfOh]zg k]ZsL ^95000- k]ZsL jfsL x]sf] b]lvof] lgodfjnLdf ePsf]

JojYff jdf]lhd k]ZsL km5of6 ugkb5

11 jl9 eQmfgL M cflys sfoljlw lgodfjnL lgodfjnL)^$ sf] lgod ^-_df lt ku] gku]sf]

hFfr ul eQmfgL lbgkg] pNn]v 5 sfofnon] pkef]Qmf ldltnfO lgdf0f sfosf] eQmfgL eGbf

jl9 eQmfgL lbPsf] sd =36455- cn ul +lrtsf]if bflvnf ugkb5

12 tnj eQf M +3Lo dfldnf tyf yfgLo ljsf dGqfnon] +3Lo +rgf kjfwf ljsf sfoqmdsf]

clVtofLdf o sfoqmdjf6 sdrfLsf] tnj eQf jfkt jh]6 vr n]Vg gkfOg] pNn]v u]sf] 5

o gukflnsfn] pQm sfoqmdjf6 )amp$ h]i7 cfdf sdrfLsf] tnj eQfdf =^)-

jh]6 vr n]v]sf] lgod +ut b]lvPg

13 utjifsf] eQmfgL M yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod ( df

eQmfgL lbg jfsLsf] ljj0f cgrL $ tof uL f] cgrLsf cfwfdf dfq vr+ ug+kg]+ pNn]v

5 o gukflnsfn] ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf] ljj0f cgrL $ clen]v

k|df0fLt j]u =139917- eQmfgL u]sf] lgod +ut b]lvPg otf] sd eQmfgL ubf lgodfjnLdf

ePsf] Jojyfsf] klkfngf ugkb5

14 clu|d cfos M cfos P]g ) sf] bkmf ( df eQmfgLdf clu|d s s66f ul eQmfgL ug+kg]+

pNn]v 5 o jif+ l6Lhg OGkmf]6]s k|f-ln-nfO+ dNo clej=l4 s lxt -)))))ndash eQmfgL

ePsf]df -^- dfq s ssectL ePsf]n] gku sd -(- cn _lrtsf]if bflvnf ugkb+5

15 cjnf]sg e|d0f M cflys k|zfg DjlGw lgodfjnL )^$ sf] lgod df jh]6 vr ubf gu

klifbaf6 jLs[t ah]6 sfoqmdsf] Ldfleq xL lgwflt sfodf vr ug kg] pNn]v 5

gukflnsf n] of] jif +3Lo +rgf kjfwf ljsf sfoqmd cGtut Ifdtf clej[l4 tfnLd +rfng

ugkg]df cjnf]sg e|d0f ul =$- jh]6 vr n]v]sf] b]lvof] jLs[t sfoqmd ljklt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

114

sdrfLnfO Ifdtf clej[l4 tfnLd k|bfg ugkg]df cjnf]sg e|d0f ufO vr n]v]sf] lgod +ut

b]lvPg otf] vrdf lgoGq0f ugkb5

pQm cjnf]sg e|d0f sfoqmdsf nflu dgf]h sdf ofbjn] k]ZsL km5of6 ubf cjnf]sg

e|d0fsf nflu JolQmut k|of]hgsf nflu vr u]sf] =18000- cn ul +lrtsf]if bflvnf

ugkb5

16 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] sdrfLsf]

sfoljj0f tof gu]sf] dodf k]ZsL km5of6 gu]sf] lb lgoGq0f vftf gfv]sf] dNo clej[l4

ssf] hfgsfL lbg] gu]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf]

kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv xhf a]h b]lvPsf]df k|flDes

k|ltj]bg pknJw ufPkl5 =amp nfv amp( xhf km5of6 u]sf]n] =$$ nfv xhf ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv ) xhf lgoldt ugkg] =$ nfv xhf xhf k]ZsL =^ nfv

( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

115

ldlynf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -amp nfv xhf of] jif+ cfo - sf]8 amp nfv amp

xhf d]t -$ sf]8 nfv ) xhf cfDbfgL ePsf]df - sf]8 nfv $ xhf vr+ eO+ -

sf]8 ( nfv ^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df gukflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

gukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]n]

rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf]

Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ug kb5

2 j+s dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of]

jif+ sfof+nosf] |]tfcgf -(^)- dfHbft b]lvPsf]df as ljj0f cgf -

(amp^amp)^- dfHbft b]lvPsf] 5 sfof+non] j__s lxfj ldnfg ljj0f tof gu]sf]n] f6g

jfsL r]s tyf bflvnf ug+ jfsL bfloTj Plsg ug+ lsPg sfof+nosf] |]tf cgf eGbf jsdf

jl9 b]lvPsf] -)- DjGwdf lgoddf Jojyf eP jdf]lhd j_s lxfj ldnfg ljj0f

tof ul j_s lxfj ldnfg ug+ kb+5

3 k|zflgs vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ df gukflnsfn]

jLs[t jh]6sf] ldfleq lx P]g adf]lhd s zNs ]jf zNs bt ef8fjf6 p7fPsf] sn

sdsf] b]vL ) nfvDd cfDbfgL xg] gukflnsf sf] $) k|ltzt eGbf a9L sd k|zflgs

sfosf nfuL vr ug gkfpg] pNn]v 5 o gukflnsfn] of] jif cfGtls gtf]tjf6 sn

=$)($$- cfDbfgL u]sf]df f]sf] $) k|ltztn] xg] =^)ampamp- dfq k|zflgs sfodf

vr ug kfpg]df =2852975- k|zflgs vr u]sf]n] lgodfjnLn] tf]s]eGbf =$amp-

a9L vr u]sf] lgodDdt b]lvPg lgodfjnLn] tf]s]sf] ldfleq lx k|zflgs sfodf vr

ugkb5

4 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 gukflnsftkm cflys jifsf]

cGTo Dd sdrfL tyf +yfsf] gfddf 312000- fljs kijnk ufp_ ljsf

ldlttkm+ $ pkef]Qmf ldltsf] af_sL k]ZsL -amp$^Y d]t -) nfv ($ xhf k]ZsL

jf+sL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

5 tnj eQf M +3Lo dfldnf tyf yfgLo ljsf dGqfnon] +3Lo +rgf kjfwf ljsf

sfoqmdsf] clVtofLdf o sfoqmdjf6 sdrfLsf] tnjeQmf jfkt jh]6 vr n]Vg gkfOg]

pNn]v u]sf] 5 o gukflnsfn] pQm sfoqmdjf6 sdrfLsf] tnj eQfdf =)^^-

jh]6 vr n]v]sf] lgod +ut b]lvPg clVtofLsf] kfngf gug] kbflwsfLnfO lhDd]hf jgfpg

kb5

6 fdflhs Iff M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df sg sd

eQmfgL lbFbf lt ku] jf gku]sf] hFfr ugkg] pNn]v 5 jdf]lhd fdflhs Iff eQf afkt

k|yd rfdfls ljt0f ubf =amp^)))- vr n]v]sf]df ljt0f ekfO =amp)))- k|fKt

ePsf]df jl9 jh]6 vr n]v]sf] =)))- +lrtsf]if bflvnf ugkb5

7 eQf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ df ljn ekfO lxtsf]

n]vf fVgkg] pNNn]v 5 sfofnon] jf]nkq dNofs+g ldltsf] j7sdf =$$)- jh]6 vr

n]v]sf]df jftljs vr =amp)- dfq b]lvPsf]n] jl9 jh]6 vr n]v]sf] =amp))- cn

ugkb5

8 dNo clej[l4 s M dNo clej=l4 s lgodfjnL ) sf] lgod ^ adf]lhd dNo clej=lb s

eQmfgLsf] hfgsfL cfGtls fhZj sfof+nodf k7fpg kg]+ Jojyf 5 o jif+ eQmfgL ePsf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

116

amp cfkt+snfO+ dNo clej=lb s sdsf] hfgsfL cfGtls fhZj sfof+nodf k7fPsf] b]lvPg

ctM sfof+non] lgodfgf dNo clej=l4 s 923174- eQmfgLsf] hfgsfL lbgkb+5

9 clu|d cfos M cfos P]g ) sf] bkmf tyf ( cgf eQmfgL sddf clu|d cfos

ssectL ug+kg+] Jojyf 5 sfof+non] ( cfkt+sjf6 jt tyf ]jfdf vlb uL clu|d cfos ssectL

u]sf] kfOPg clu|d cfos ssectf ug 56 ePsf] clu|d cfos =243058- cn uL +lrtsf]if

bflvnf ugkb5

10 wf6L M fjhlgs vlb lgodfjnL )^$ sf] lgod $ jdf]lhd sfsf t jdf]lhd cGtLd

eQmfgL ubf wf6L sd s66f ul jfFsL sd eQmfgL ugkg] pNn]v 5 sfofnon] lgdf0f

JoojfoLnfO lgdf0f JojfoLnfO =2948220- lgdf0f sfo ul eQmfgL ubf wf6L jfkt

s66f ugkg] =149911- s66f u]sf] kfOPg lgodfjnLdf ePsf] Jojyf jdf]lhd wf6L

sd s66f uL eQmfgL ug kb5

11 cfGtls n]vfkLIf0fM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df

cfGtls n]vfkLIf0fjf6 lglZsPsf] j]h clGtd n]vfkLIf0f eGbf cufl8g lgoldt jf cn

km5of6 uL jf k|df0f k]z uL cwfjlws ufO fVgkg] Jojyf 5 o sfofnosf] cfGtls

n]vfkLIf0f jf6 sfod ePsf] j]h =(- clGtd n]vfkLIf0f xbf d]t km5of6 eP u]sf]

b]lvPg lgoddf Jojyf eP jdf]lhd lgDgfgfsf] cfGtls n]vfkLIf0f j]h cn km5of6

ug kb5

12 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] ljut jifsf k]ZsLsf] clen]v cwfjlws gu]sf] vlb

of]hgf tof gu]sf] ljnekfO k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb

lgoGq0f vftf gfv]sf] tf]lsPsf] dofjlw leq fhZj bflvmnf xg] gu]sf] htf sdL sdhf]L

b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9

agfpgkb5

kijnk ufpF ljsf ldlt

13 dfHbftM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of] jif+

fljs ufp ljsf ldltsf] sfof+non] kmfNug dfGtdf dfHbft x]sf] sd gukflnsfdf

lkmtf+ ug+kg]+df pQm sd lkmtf+ guL jh]6 vr+ n]v]sf] b]lvof] cfly+s jif+sf] cGToDd fljs

ufp ljsf ldltsf] vftfdf -(((^- dfHbft jfsL x]sf] b]lvPsf]n] sd gukflnsfsf]

vftfdf hDdf ug+kb+5

14 lkm|h M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df g]kfn sfaf6

k|fKt sg cgbfg sd lkm|h ugkg] eP lkm|h ug] k|of]hgsf] lgldQ DjlGwt lgsfodf lkmtf k7fpgkg]

pNn]v 5 o ( g+=j8f sfofno -fljs kijnk uflj_ df fdflhs Iff sfoqmddf

=^)))- lgsff ePsf]df (^)))- vr eO =)))))- afFsL x]sf]df lkm|h

k|of]hgsf] lgldQ sf]if tyf n]vf lgoGqs sfofnodf lkmtf guL gukflnsfsf] sf]ifdf g hDdf

uL fv]sf] b]vLof] pQm sd l~rt sf]if bfvLnf ugkb5

15 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltn] of] jif dfnkf]tjf6 =(amp- cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =$- lhNnf dGjo ldltdf k7fpg kb5

16 fdflhs Iff s M of] jif sdrfLxsf] tnjjf6 s66f u]sf] fdflhs Iff s jfktsf]

=- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

17 dNo clej[l4 s M dNo clej=l4 s lgodfjnL ) sf] lgod ^ s adf]lhd dNo clej=lb s

eQmfgLsf] hfgsfL cfGtls fhZj sfof+nodf k7fpg kg]+ Jojyf 5 o jif+ h] lj OG6k|fOh]h

hgsksf] hDdf -$)- ePsf]df eQmfgL ePsf] dNo clej=lb s -amp$$)- hfgsfL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

117

cfGtls fhZj sfof+nodf k7fPsf] b]lvPg ctM sfof+non] lgodfgf dNo clej=l4 s

eQmfgLsf] hfgsfL lbgkb+5

18 sdrfL +rosf]if M yfgLo jfoQm zfg lgodfjnL )^ sf] lgod ^-s_ df yfgLo

lgsfosf] yfoL sdrfLn] kfpg] k|To]s dlxgfsf] tnaaf6 bz k|ltzt sd ssectf uL f] sddf

yfgLo lgsfon] tk|ltzt sd yk uL xg cfpg] sd +rosf]ifdf hDdf ugkg] pNn]v 5

sfofno xfos k|lbk v8sfsf] )amp gtfj0f b]vL )amp$ cf Ddsf] sdrfL +rosf]if

=^amp^- lghnfO gub eQmfgL u]sf] b]lvof] sdrfL +rosf]if jfktsf] sd +rosf]ifdf

k7fpgkg] gub eQmfgL u]sf] lgodDdt b]lvPg

tNL ufpF ljsf ldlt

19 dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

of] jif+ fljs ufp ljsf ldltsf] sfof+non] kmfNug dfGtdf dfHbft x]sf] sd gukflnsf

df lkmtf+ ug+ kg]+df pQm sd lkmtf+ guL jh]6 vr+ n]v]sf] b]lvof] cfly+s jif+sf] cGTo Dd

fljs ufpF ljsf ldltsf] vftfdf -))ndash dfHbft x]sf] b]lvPsf]n] sd

gukflnsfsf] vftfdf hDdf ug+kb+5

20 lkm|h M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df g]kfn sfaf6

k|fKt sg cgbfg sd lkm|h ugkg] eP lkm|h ug] k|of]hgsf] lgldQ DjlGwt lgsfodf lkmtf

k7fpgkg] pNn]v 5 o g+= j8f sfofno -fljs tNL uflj_ df fdflhs Iff sfoqmddf

=^^amp)))- lgsff ePsf]df =^^))$))- vr eO =amp^))- afFsL x]sf]df lkm|h

k|of]hgsf] lgldQ sf]if tyf n]vf lgoGqs sfofnodf lkmtf guL gukflnsfsf] sf]ifdf g hDdf

uL fv]sf] b]vLof] pQm sd l~rt sf]if bfvLnf ugkb5

21 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufpF ljsf ldltn] of] jif dfnkf]tjf6 =)(- cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =ampamp- lhNnf dGjo ldltdf k7fpg kb5

22 fdflhs Iff s M of] jif sdrfLxsf] tnjjf6 s66f u]sf] fdflhs Iff s jfktsf]

=amp- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

23 dNo clej[l4 s M dNo clej=l4 s lgodfjnL ) sf] lgod ^ s adf]lhd dNo clej=lb s

eQmfgLsf] hfgsfL cfGtls fhZj sfof+nodf k7fpg kg]+ Jojyf 5 o jif+ cf]d lj

OG6k|fOh]h alb+jfsf] hDdf -(- ePsf]df eQmfgL ePsf] dNo clej=lb s -$)amp-

hfgsfL cfGtls fhZj sfof+nodf k7fPsf] b]lvPg ctM sfof+non] lgodfgf dNo clej=l4

s eQmfgLsf] hfgsfL lbgkb+5

24 sdrfL +rosf]ifM yfgLo jfoQm zfg lgodfjnL )^sf] lgod ^-s_df yfgLo

lgsfosf] yfoL sdrfLn] kfpg] k|To]s dlxgfsf] tnaaf6 bz k|ltzt sd ssectf uL f] sddf

yfgLo lgsfon] tk|ltzt sd yk uL xg cfpg] sd +rosf]ifdf hDdf ugkg] pNn]v 5

k|fljlws fxfos Todfg lyordfsf] )amp gtfj0fb]lv )amp$ cfDdsf] sdrfL +rosf]if

=$(ampamp- lghnfO gub eQmfgL u]sf] b]lvof] sdrfL +rosf]if jfktsf] sd +rosf]ifdf

k7fpgkg] gub eQmfgL u]sf] lgodDdt b]lvPg

a]h lylt

of] jif gukflnsf sf] n]vfkLIf0faf6 = sf]8 amp nfv xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] = nfv amp xhf lgoldt ugkg] = sf]8 $ nfv xhf k]ZsL =)

nfv ($ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

118

u0f]zdfg rfgfy gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jif+sf] dfHbft - sf]8 nfv xhf of] jif+ cfo - sf]8 $

nfv ^ xhf d]t -$ sf]8 ^ nfv ^ xhf cfDbfgL ePsf]df -( sf]8 nfv ^^ xhf vr+

eO+ - sf]8 nfv ) xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df gukflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

gukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]n]

rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf]

Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ug kb5

2 ljBlto n]vf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_df gukflnsfn]

flu|nf dfOqmf] l6dsf] km6j]o k|of]u uL n]vf fv]sf] 5 gukflnsf n] of] jif km6j]osf]

dfWodjf6 lb sf6g] zjft u]sf]df efrx +zf]wg x6fpg] tyf ljleGg ldltdf k|ljli6

ug ldNg] b]lvPsf]n] ljBlto k|0ffnLdf flvPsf] cfosf] n]vf ekbf] b]lvPg km6j]osf]

ljjflgotf kLIf0f uL DjlGwt lgsfojf6 ljs[lt d]t lnPsf] gb]lvPsf]n] gukflnsfsf]

cfondashJoosf] lxfj oyfyks 5 elg ljZjt xg lsPg odf 5fgljg xgkb5

3 lk|mh M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod -^_ df g]kfn sfjf6

sd vr geO jfFsL x]df lk|mh ug] k|of]hgsf nflu DjlGwt lgsfodf lkmtf k7fpgkg] pNn]v

5 o jif fdflhs Iff sfoqmddf k|yd lstf k]ZsL km5of6 ubf gukflnsfsf] dnsf]if

vftfdfhDdf u]sf] =$^))- xfnDd gukflnsf sf] dnsf]ifdf hDdf x]sf] b]lvof]

lk|mh ugkg] sd dnsf]ifdf hDdf u]sf]n] pQm sd +lrtsf]if bflvnf ugkb5

4 wf6L lkmtf M fjhlgs vlb lgodfjnL )^$ sf] lgod $ adf]lhd wf6L lkmtf ubf

sbftfn] DjlGwt cfGtls fhj sfofnoaf6 dNo clej[l4 s dfof]hg kq k]z ePkl5

wf6L lkmtf lbgkg] pNn]v 5 o gukflnsf sf] sfofnon] 7]Ssf dfkmt nf]8 vlb ubf

bu8 j|bz k|f=ln= wf6L =)- lkmtf ubf dNo clej[l4 s dfof]hg kq j]u wf6L

lkmtf u]sf] b]lvof] dNo clej[l4 s dfof]hg kq k]z xgkb5

5 eQf eQmfgL M fdflhs Iff +rfng sfoljlw )amp sf] bkmf df sfoljlw jdf]lhd eQf

kfpg of]Uo nIfLt dxsf nfeu|fxLn] dfq fdflhs Iff kfpg] pNn]v 5 gukflnsfsf]

sfofnon] fdflhs Iff eQf ljt0f u]sf] elg ljleGg hgf sdrfLnfO lbg blgs

)))- sf bn] sn =amp)))- jh]6 vr n]v]sf] lgodDdt b]lvPg lgb]lzsfdf ePsf]

Jojyf jdf]lhd DjlGwt nfeu|fxLnfO dfq fdflhs Iff eQf ljt0f ug kb5

6 sfo DkGg k|ltj]bg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df vlb

Demftf adf]lhd DkGg ePsf] sfo DalGwt lgsfon] jLsf u]kl5 Totf] lgsfon]

cfkltstf lgdf0f JojfoL ]jf k|bfos jf kfdzbftfnfO clGtd eQmfgL lbgkg] pNn]v 5

sfofnojf6 of] jif ~rfnLt cfof]hgfdf sfo DkGg k|ltj]bg j]u eQmfgL u]sf] b]lvof]

sfo DkGg k|ltj]bg j]u =3226656- eQmfgL ePsf]n] pQm sfo DkGg k|ltj]bg k]z ug

kb5

7 j9L eQmfgL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod jdf]lhd vlb

Demftf cgf yfgLo lgsfon] lgordf aLn jf cGo sg aLn ljhssf] eQmfgL ubf k|fljlws gfk

hfldquor uL gfkL lstfa -d]hd]G6 js_ df pNn]v ePsf] jftljs sfoDkfbgsf] cfwfdf eQmfgL

ugkg] pNn]v 5 gukflnsfsf] sfofnon] df6f] sl6u tyf v08df hu vGg] sfddf lgdf0f

sfosf] eQmfgL ubf gfkL gePsf] sfosf] eQmfgL ePsf]n] a9L eQmfgL ePsf] 39442- cn

uL +lrtsf]if bflvnf ugkb5

8 k|f]lehgn d M fj+hlgs vlb lgodfjnL )^$sf] lgod [ df lgdf+0f sfo+sf] lgF

ljnsf] eQmfgL lngsf] nflu lgdf+0f JojfoLn] vlb Demftf jdf]lhd cfjZos kg]+ sfuhft

k]z ug+kg]+ pNn]v 5 7nf kjf+wf ljsf sfo+qmd cGt+ut uf]n3 jxlof 8s sfnf]kq] ug]+

sfo+sf] nflu lgdf0f JojfoL PlS Plof sG6laquoSg sDkgLn] sfo+dNo kLdf0fdf k|f]lehgn

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

119

d cGtu+t lgdf+0f sfo+df dfj]z ePsf] lgdf+0fsfo+sf] ljdf tyf js sldg jfkt jftljs

vr+sf] cfwfdf eQmfgL ePsf] lan dfj]z uL eQmfgL lbgkg]+df jftljs vr+sf] lan a]u g

lgdf+0f JojfoLn] BOQ df pNn]lvt sd -^)))- eQmfgL lbPsf] lgodDdt b]lvPg

oL jftljs vr+sf] lan a]u lgdf+0f JojfoLsf] lgF landf pNn]v uL eQmfgL lbPsf] -

^)))- cn ug+kb+5

9 b]jyfg df]xfuf5L 8sM yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod -$_

adf]lhd aIacute hdfgtsf] dfGo cjlw vlb Demftfdf pNn]v ePsf] k]ZsL km5of6 ug kg] cjlw

eGbf sDtLdf Ps dlxgf a9L cjlwsf] a+s hdfgt lngkg] Jojyf 5 guIf]q kjf+wf sfo+qmd

cGt+ut 7]-g_- R02-2073074 b]jyfg df]xfuf5L 8ssf] r]g]h 0+000 b]vL r]g]h 0+900 Dd

8s sfnf]kq] ug]+ sfo+sf] nflu ljleGg ^j6f lgdf+0f JojfoLn] jf]nkq sfuhft k]z u]sf]df

Letter of Bid lgdf0f JojfoLsf] cfkrfLs n]6Kof8df gfv]sf] sf0f hgfO dNofs+g ldltn]

ljlQo dNofs+gdf dfj]z guL lgdf0f JojfoL PlS Plog sG6laquoSg sDkgLnfO

=($^- df pQm lgdf0f sfo )amp$ df DkGg ug] ul Demftf e df]ljnfOh]zg

k]ZsL =^amp$)))- eQmfgL u]sf]df sfo DkGg ug] cjlw Dddf klg sfd z=ePsf] b]lvPg

yfgLosf] ljjfbsf sf0f hgfO sfofnojf6 )amp$( Dd Dofb yk u]sf]df xfn Dd klg

pQm sfo =ePsf] 5g sfofnodf clu|d eQmfgL hdfgt jfkt g]kfn j+unfb]z jsdf x]sf]

APM))amp sf] Dofb dfKt es]sf]n] pQm k]ZsL sd hf]vLddf k]sf] 5 odf lgdf0f

sfo tf]lsPsf] dodf ufpg] tkm sfofnosf] Wofg hfg kb5

10 kj+lgwf+lt Ifltklt+ M fj+hlgs vlb lgodfjnL )^$ sf] lgod [s df lgdf+0f JojfoLsf]

l9nfO+sf] sf0fn] vlb Demftf adf]lhdsf] sfd tf]lsPsf] Dofbdf DkGg xg gs]df k|ltlbg

Demftf sdsf] )-) k|ltztsf bn] kj+ lgwf+lt Ifltklt+ lngkg]+ Jojyf 5 uf]n3 jxlof

8s sfnf]kq] ug]+ sfo+sf] nflu lgdf0f JojfoL PlS Plof sG6 laquoSg sDkgL_u pQm lgdf+0f

sfo+ dNo clej=l4 sd]t =(- df )amp$) df lgdf+0fsfo+ DkGg ug]+uL ePsf]df

Ddmftf adf]hld tf]lsPsf] dfocjlwdf lgdf0f sfo DkGGf guL Dofb yk DaGwL sfojfxL

d]t guL )amp$ df gfkL tyf sfoDkGg ul eQmfgL ePsf] b]lvof] lgoddf ePsf]

Jojyf jdf]lhd lbgsf] kjlgwflt Ifltklt =56594- cn u]sf] b]lvPg kjlgwflt

IfltktL jfktsf] sd cn ul +lrtsf]if bflvnf ugkb5

11 e]lPg M fjhlgs vLb lgodfjnL )^$ sf] lgod df lgdf0f sfosf] 8laquoOEuml l8hfOg

abNg gkg] t ePdf fhkqflIacutet laringtLo gt]0fLsf] k|dvn] jLs[t ug Sg] Jojyf 5 sfofnon]

uf]n3 jxlof 8s sfnf]kq] ug]+ sfo+sf] nflu lgdf0f JojfoL PlS Plof sG6 laquoSg

sDkgL_u pQm lgdf+0f sfo+ dNo clej=l4 sd]t -(- Demftf u]sf]df e]lPg

cfb]z j]u clGtd ljnDd =)(^)- eQmfgL ul Demftf sdeGbf =amp^amp-

jl9 eQmfgL u]sf] lgodDdt b]lvPg nfut cgdfg eGbf jl9sf] lgdf0f sfo ufFpbf e]lPg

cfb]z jLs[t ufPdfq eQmfgL lbgkb5

12 k|ltkwf j]u vlbM fjhlgs vLb P]g)^ sf] bkmf -_ df vLb k|ltkwf lldt xg] uL

6qmf 6qmf vLb ug gldNn] fy lgod $ df iquest= nfv b]lv ) nfv nfut cgdfg ePsf]

dfnfdfg lnaGbL befpkqaringff vLb ugkg] Jojyf 5 sfofnon] lgodfjnLsf] pQm

Jojyfcgf Psdi7 vLb of]hgf agfO lnaGbL befp kq af]nkqsf] dfWodaf6 vLb

ugkg]df iquest=2695772- sDKo6DaGwL fdu|L vLb ubf f]em vLb u]sf] kfOof] vLb

sfodf lgodsf] kfngf xg kb5

13 kfdz ]jfM fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] kfdz

]jfsf] nfut cgdfg tof ugkg] pNn]v 5 gukflnsf sf] sfofnon] o jif $ e]If0f

sfodf $ kfdzbftfjf6 sfo ufPsf]df kfdz]jfsf] nfut cgdfg tof gul k|tfjsf

cfwfdf sfo ufO eQmfgL u]sf] 1391086- lgod +ut b]lvPg lgodfjnLdf ePsf]

Jojyf adf]lhd ]jfsf] nfut cgdfg ul jftljs nfutsf cfwfdf k|ltkwfTds tjjf6

kfdz]jf vlb ugkb5

14 cfos M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos s66L ug+kg+]

Jojyf 5 sfof+non] ljleGg fdfu|L tyf ]jf vlbdf clu|d cfos s66L u]sf] kfOPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

120

clu|d cfos s66f ug 56 ePsf] clu|d cfos =58274- cn uL +lrtsf]if bflvnf

ugkb5

15 a9L eQmfgL M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5

sfofnon] ljleGg $ j6f eQmfgLdf n]v]sf] vrdf lan ekfO j]u al9 eQfgL ePsf] b]lvof]

al9 eQmfgL sd =47159- cn uL bflvnf ugkb5

16 ljnekfO+ j]usf] vr+ M yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod

-_ adf]lhd pklgod -_ adf]lhd lrjaf6 jLs[t ufO vr ubf vrsf] aLn ekfO lxt

n]vf fVg kg] Jojyf x]sf] 5 sfofnon] ojif $ eQmfgLdf ljn ekfO k|df0f sfuhft

ljgf =152000- eQmfgL u]sf] kfOof] sfofnon] jh]6 vr n]Vbf ljnekfOsf] cfwfdf dfq

ah]6 vr n]Vg kb5

17 kflgtlds s M cfo s P]g ) sf] bkmf df k|fs[lts JolQmn] f]hufLaf6 k|fKt u]sf]

tna eQf bz vrnuf eQf nufotsf cfodf lgodfgf s66L ug kfpg] sd s66L ul

afsL sddf bkmf amp adf]lhd |f]tdf s s66L ug kg] Jojyf 5 o gukflnsfdf sfot

sfosfL clws[t gtL nId]Zj ofbjsf] tna eQf nufotsf ljleGg eStfgL u]sf]df cfodf

dfa]z ul s s66L u]sf b]lvPg k|rlnt P]gdf Jojyf eP adf]lhd =14958- kflgtlds

s cn ul +lrt sf]if bflvnf ug kb5

18 ut jifsf] eQmfgLM yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod ([g

df eQmfgL lbg afFsLsf] ljj0f cgrL $ tof uL f] cgrLsf cfwfdf dfq vr+ ug+kg]+

pNn]v 5 gukflnsfn] o cflys aifdf ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf]

ljj0f cgrL $ clen]v k|df0fLt j]u vr n]v]sf] kfOof] oL eQmfgL lbg jfFsLsf] ljj0f

tof guL ljut jifsf] bfloTj jxg ul cflys jif )ampamp df guk|ltlglwxsf] k6s

a]sf] a7ssf] eQmfgL elg =91000- jh]6 vr n]v]sf] lgod +ut b]lvPg otf] sd

eQmfgL ubf lgodfjnLdf ePsf] Jojyfsf] klkfngf ug kb5

19 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGTo Dd

lgdf0f JojfoL sdrfL tyf $ pkef]Qmf ldlt d]t amp hgf Fu sn 16474000-

k]ZsL jfsL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

20 cfGtls n]vfkLIf0fM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df

cfGtls n]vfkLIf0fjf6 lglZsPsf] j]h clGtd n]vfkLIf0feGbf cufl8g lgoldt jf cn

km5of6 uL jf k|df0f k]z uL cwfjlws ufO fVgkg] Jojyf 5 o sfofnosf] cfGtls

n]vfkLIf0f jf6 sfod ePsf] j]h clGtd n]vfkLIf0f xbf d]t km5of6 eP u]sf] b]lvPg

lgoddf Jojyf eP jdf]lhd cfGtls n]vfkLIf0f j]h =42206- cn km5of6 ug kb5

21 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf] k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf

lhGL lglIf0f k|ltj]bg dfly sfjfxL gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] tfns

lgsfojf6 lglIf0f gePsf] sdrfLsf] sfoljj0f tof gu]sf] dodf k]ZsL km5of6 gu]sf]

wf6L uf]Zjf vftf tyf JoflQmut wf6L vftf gfv]sf] uf]Zjf wf6L vftf gfv]sf] p2]Zo

k|fKtLdf cfOkg] +efljt hf]lvdx klxrfg gu]sf] k|utL k|ltj]bg tof gu]sf] sff]jfsf]

f+lIfKt jflifs k|ltj]bg tof gu]sf] vlb OsfO tyf vlb of]hgf tof gu]sf] htf sdL

sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f

Jojyf b[9 agfpgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv ^ xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] =^ nfv xhf lgoldt ugkg] =() nfv ( xhf k]ZsL = sf]8 ^$

nfv amp$ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

121

jnf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -(^ nfv ^ xhf of] jif+ cfo -^ sf]8 nfv

xhf d]t =amp sf]8 nfv $( xhf cfDbfgL ePsf]df -$ sf]8 ^amp nfv amp xhf vr+ eO+ -

sf]8 ) nfv amp$ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df gukflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

gukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]n]

rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf]

Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ug kb5

2 lk|mh M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df g]kfn sfaf6

k|fKt sg cgbfg sd lkm|h ugkg] eP lkm|h ug] k|of]hgsf] lgldQ DjlGwt lgsfodf lkmtf

k7fpgkg] pNn]v 5 o gukflnsfnfO fdflhs Iff sfoqmddf lgsff ePsf] sd vr

geO =^($))- afFsL x]sf]df lkm|h k|of]hgsf] lgldQ sf]if tyf n]vf lgoGqs sfofnodf

lkmtf guL gukflnsfsf] sf]ifdf g hDdf uL fv]sf] b]vLof] lk|mh ugkg] pQm dfHbft sd

l~rt sf]if bfvLnf ugkb5

3 k|zflgs vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ df gukflnsfn]

jLs[t jh]6sf] ldfleq lx P]g adf]lhd s zNs ]jf zNs bt ef8fjf6 p7fPsf] sn

sdsf] b]vL ) nfvDd cfDbfgL xg] gukflnsfsf] $) k|ltzt eGbf a9L sd k|zflgs

sfosf nfuL vr ug gkfpg] pNn]v 5 o gukflnsfn] of] jif cfGtls gtf]tjf6 sn

=3077716- cfDbfgL u]sf]df f]sf] $) k|ltztn] xg] =)amp- dfq k|zflgs sfodf

vr ug kfpg]df =3545437- k|zflgs vr u]sf]n] lgodfjnLn] tf]s]eGbf =2314350-

a9L vr u]sf] lgodDdt b]lvPg lgodfjnLn] tf]s]sf] ldfleq lx k|zflgs sfodf vr

ugkb5

4 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofnon] cflys jifsf] cGTo

Dd sdrfL lgdf0f JojfoL tyf amp pkef]Qmf ldlt d]tFu 62030838- k]ZsL

jfsL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

5 fdflhs Iff k]ZsL dWo] fdflhs Iff sfoqmddf ut cflys jifsf] cGTodf dfHbft s]sf]

sdjf6 o cflys jifsf] zdf ut cflys jifsf] fdflhs Iff ljt0f ug elg $ j8f

lrjn] =amp$)))- k]ZsL lnPsf] k]ZsL km5of6 guL f]xL j8f lrj d]t hgfn] o

jifsf] fdflhs Iff eQf ljt0f ug elg =amp))- d]t sn =()amp))- xfn

Dd km5of6 u]sf] b]lvPg oL ljut jifb]lvsf] k]ZsL sd km5of6 guL k]ZsL jfsLg

x]sf] b]lvPsf]n] fdflhs Iff eQf ljt0f eP gePsf] Plsg ug lsPg odf 5fgljg

xgkb5

6 fk6L vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ df fk6L lng] lbg] DaGwL

Jojyf ePsf] b]lvbg of] jif +3Lo +rgf kjfwf ljsf sfoqmd tyf ufp ljsf ldlt

cgbfg lzifsjf6 cGo vftfnfO fk6L lbPsf] iquest=1449503ndash cflys jifsf] cGTo Dddf klg

lkmtf lnO lxfa ldnfg u]sf] b]lvPg oL Ps vftfaf6 csf] vftfnfO lbPsf] fk6L sd

lkmtf lnO lxfa ldnfg xgkb5

7 ljkb Jojyfkg sf]if M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod df

gu klifbn] cfˆgf] sf]ifdf hDdf ePsf] cfGtls cfoaf6dfq sf]ifxiquestdf cfjZos sd ljlgof]hg

ug Sg] pNn]v 5 gukflnsfn] gukflnsf cgbfgsf] sdjf6 =))))- ljkb Jojyfkg

sf]ifdf hDdf u]sf] b]lvof] oL cfGtls cfojf6 dfq sf]if vftfdf sd hDdf ugkg]df

gukflnsf cgbfgjf6 vr n]v]sf] lgodDdt b]lvPg gukflnsf n] lgodfjnLdf ePsf]

Jojyfsf] kfngf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

122

8 clu|d cfosM cfos P]g ) sf] bkmf tyf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non] ljleGg ^ vlbdf clu|d cfos s66L u]sf] kfOPg

s66f gePsf] clu|d cfos =36115- cn uL fhZj bflvnf ugkb5

9 ljnekfO M cflys sfoljlw lgodfjnL lgodfjnL )^$ sf] lgod ^-_ df DalGwt ah]6

lzifsdf vrsf] sdsf] ljn ekfO lxtsf] n]vf clwsf k|fKt clwsfLaf6 k|dfl0ft ufO fVg

kg] Jojyf 5 of] jif gukflnsf n] yfgLo zfg tyf fdbflos ljsf sfoqmd tkm ljleGg

^ eQmfgLdf ljn ekfO ljgf eQmfgL ePsf] b]lvof] $ gfuls r]tgf s]Gb|nfO eQmfgL ePsf]

=198119- sf] ljn ekfO k]z ugkb5

10 kf]vL ef8f M o gukflnsf cGtutsf b]xfo jdf]lhd jhf tyf kf]vLx af]nkqsf] dfWodaringff

jflifs lstf eQmfgL ug] ul Demftf adf]lhdsf] cjlwdf lstf sd aemfO Sgkg] ul

7]Ssf Demftf u]sf] b]lvof] of] jif $ af]nkqbftfn] Demftf jdf]lhd lstf sd jemfpgkg]

do cjwL dfKt eSbfd]t lstf sd cn u]sf] b]lvPg ofL aemfpg jfFsL sdsf]

lgodfgf ) Kf|ltzt Jofhlxt sd =3163600- cn ugkb5

11 ufpF ljsf ldlt tkmsf] n]vfkLIf0fM g]kfnsf] +ljwfgsf] wff $ df +3Lo +b k|b]z ef

k|b]z sf yfgLo tx nufotsf a +3Lo k|b]z sfL sfofnosf] n]vf sfgg adf]lhd

lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL dxfn]vf kLIfsaf6

n]vfkLIf0f xg] pNn]v 5 o gukflnsf cGtut x]sf lgDgcgfsf ufp ljsf ldltxn]

cflys jif )amp74 sf] clGtd n]vfkLIf0f nflu |]tf k]z u]sf] 5gg lgDg cgfsf ufpF

ljsf ldltxnfO o jif lgsfzf tyf vr DjGwdf tfns lgsfojf6 5fgljg ul lgsff

ePsf] sd tyf cGo sff]jfsf] |]tf k]z ul n]vfkLIf0fsf] nflu k]z ugkb5

l++= g+= fljs ufljsf] gfd rfn lgsff kFhLut lgsff

k6]jf uflj 18100000 gvn]sf]

vlxfgL uflj 18100000 gvn]sf]

shfdf]n 18100000 145270000

$ 3gfyk gvn]sf] gvn]sf]

12 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf] k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf

lhGL lglIf0f k|ltj]bg dfly sfjfxL gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf]

sdrfLsf] sfoljj0f tof gu]sf] dodf k]ZsL km5of6 gu]sf] p2]Zo k|fKtLdf cfOkg]

+efljt hf]lvdx klxrfg gu]sf] k|utL k|ltj]bg tof gu]sf] sff]jfsf] f+IfLKt jflifs

k|ltj]bg tof gu]sf] vlb OsfO tyf vlb of]hgf tof gu]sf] dNo clej[l4 ssf] hfgsfL

glbPsf] htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL

cfGtls lgoGq0f Jojyf b[9 agfpgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =amp sf]8 ^ nfv xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] = nfv lgoldt ugkg] =^ nfv ampamp xhf k]ZsL =^ sf]8 ) nfv

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

123

gufOg gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -() nfv xhf of] jif+ cfo -( sf]8 ^) nfv ( xhf d]t

-) sf]8 ) nfv amp) xhf cfDbfgL ePsf]df - sf]8 (amp nfv $ xhf vr+ eO+ - sf]8 nfv (

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 j_s dfHbft M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of] jif+ sfof+nosf]

|]tfcgf =15329078- dfHbft b]lvPsf]df as ljj0f cgf -15227252- dfHbft b]lvPsf] 5

|]tf eGbf as dfHbft 3l6 b]lvPsf] -) - sf DjGwdf 5fgljg ul lxfj ldnfg xgkb+5

2 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df gukflnsfsf] n]vf

bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o gukflnsfn] k|f]befjL

sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]n] rn crn DklQ tyf fx

cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf]

cfwfdf n]vf tof ug kb5

3 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf+6jfL

k]z uL km5of6 ug ufpgkg] Jojyf 5 cflys jifsf] cGToDd gukflnsftkm ^ sdrfL tyf $

pkef]Qmf ldltFu 25631846- k]ZsL jfsL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL

km5of6 ugkb5

4 cfos M cfos P]g 2058 sf] bkmf 88 89 cgf eQmfgL sddf clu|d cfos ssectL ugkg] Jojyf

5 sfofnon] ljleGg 8 vlb tyf ef8f eQmfgLdf ubf clu|d cfos ssectL u]sf] kfOPg clu|d cfos

ssectf gePsf] =37956- cn uL +lrtsf]if bflvnf ugkb5

5 cfGtls cfo M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd ufp

ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf bflvnfugkg] pNn]v

5 gukflnsf sf] sfofnosf] cfGtls cfo b]vfPsf] 5g cfo Joodf gb]vfPsf] sd olsg ul

cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

6 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL

agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL lglIf0f k|ltj]bg dfly

sfjfxL gu]sf] ljut jifsf k]ZsLsf] clen]v cwfjlws gu]sf] vlb of]hgf tof gu]sf] ljnekfO

k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb lgoGq0f vftf gfv]sf] tf]lsPsf] dofjlw

leq fhZj bflvmnf xg] gu]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf]

kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

kmnufdf ufpF ljsf ldlt

7 jFs vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg=cfO=L= a+sdf =$$amp(amp( dfHbft x]sf] b]vfPsf] 5 pQm vftfsf] 6]6d]06

dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL pQm j+ssf] vftf jGb

ug kb5

8 gub dfHbft M k|fKt cfo Joo ljj0f cgf gub dfHbft =amp^amp - b]lvPsf]n] pQm sd gukflnsfsf]

dn sf]if vftfdf hDdf ugkb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6]

u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t

hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

124

5 ufljaf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =943746ndash k]ZsL afFsL x]sf]df

km5of6 u]sf 5gg o jif xn] dGbL lgdf0f pkef]Qmf ldlt cWoIf fd z0f fxsf] gfddf

=)))))ndash k]ZsL afFsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

gufOg ufpF ljsf ldlt

10 gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =)))ndash b]lvPsf]n] pQm sd gukflnsf

sf] dn sf]if vftfdf hDdf ug kb5

11 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif

dfnkf]t cnLaf6 amp^(ndash cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo] =$$ f] sdsf]

k|ltzt =$$lh=lj== k7fpg kg]df $ndashdfq aemfPsf]n] af+sL =(amp lhNnf dGjo

ldltdf aemfpg kb5

12 cfosM cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos s66L ug+kg+] Jojyf

5 sfof+non] j6f vlb tyf ]jfdf clu|d cfos s66L u]sf] kfOPg clu|d cfos s66f ug 56

ePsf] clu|d cfos =) cn uL +lrtsf]if bflvnf ugkb5

13 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6]

u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t

hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf

5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =964425ndash k]ZsL afFsL x]sf]df

km5of6 u]sf 5gg o jif amp sdrfL tyf pkef]Qmf ldltnfO eQmfgL ePsf] k]ZsL =1180000ndash

afFsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

gukflnsf n] lqmotf b]vfpgkb5

3f]83f ufpF ljsf ldlt

14 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif

dfnkf]t cnLaf6 = $(ndash cn ePsf] ljj0f k]z ePsf] 5 f] sddWo] =$ndash lhNnf dGjo

ldltdf aemfpg kb5

15 gub dfHbft M k|fKt cfo Joo ljj0f cgf ufpF ljsf ldltdf gub dfHbft =amp) b]lvPsf]n]

pQm sd gukflnsf sf] dn sf]if vftfdf hDdf ug kb5

16 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg=cfO=L= a+sdf =^(ampndash dfHbft x]sf] b]vfPsf] 5 pQm vftfsf] 6]6d]06 dfu

uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL pQm j+ssf] vftf jGb ug

kb5

17 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6]

u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t

hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf

5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =)($amp- k]ZsL afFsL x]sf]df

km5of6 u]sf 5gg o jif sfofno xof]uL pQLd kfjfgnfO eQmfgL ePsf] k]ZsL =7000- afFsL

x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf

n] lqmotf b]vfpgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

125

nUdf uf9fu7L ufpF ljsf ldlt

18 gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =amp^^ndash b]lvPsf]n] pQm sd gukflnsf sf]

dn sf]if vftfdf hDdf ug kb5

19 fdflhs Iff s Mndash o cflys jifdf sdrfLsf] tnaaf6 ssectL =(- DjlGwt vftfdf hDDff] hDdf

gePsf]n] s66L sd DjlGwt fhZj vftfdf bfvLnf xg kb5

20 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg=cfO=L= a+sdf x]sf] =(- gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf

uL k|fOe]6 j+ssf] vftf jGb ug kb5

21 k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =$(^)))- k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

b]a8Lxf ufpF ljsf ldlt

22 js vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg=cfO=L= a+sdf =$(- dfHbft x]sf] b]vfPsf] 5 pQm vftfdf x]sf] dfHbft

gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL pQm j+ssf] vftf jGb ug kb5

23 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif

dfnkf]t cnLaf6 )ndash cn ePsf] ljj0f k]z ePsf] 5 f] sdsf] k|ltztn] xg] =$) -

fy ut aifsf] =$($- d]t sn =())- lhNnf dGjo ldltdf aemfpg kb5

24 k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =461845- k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg of] jif lzj gffo0f ofbjs]f gfddf fdflhs Iff k]ZsL =$))-

xfn Dd km5of6 gePsf]n lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg]

sfodf sfofnon] lqmotf b]vfpgkb5

25 kf]vL 7]SsfM yfgLo lgsfo cflys k|fzg DjlGw lgodfjnL )^$ sf] lgod $ -_ jdf]lhd ufpldquo ljsf ldltn] k|rlnt sfgg adf]lhd cfkmnfO k|fKt xg] sd cfDbfgL ugkg] pNn]v 5 ufpF ljsf

ldltn ljleGg j6f kf]vL 7]Ssf nufPsf]df of] jif k|fKt xg jfsL =$ampamp))- xfn Dd k|fKt ePsf]

b]lvPg k|fKt xg jfFsL kf]vL 7]Ssf jfktsf] sd cn ul gukflnsf sf] dnsf]if vftfdf bflvnf

ugkb5

axcjf ufpF ljsf ldlt

26 j+s vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg=cfO=L= a+sdf =- dfHbft x]sf] b]vfPsf] 5 pQm vftfsf] sd gukflnsfsf]

gfddf x]sf] dn sf]if vftfdf bflvnf uL j+s vftf jGb ug kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

126

27 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif

dfnkf]t cnLaf6 amp))ndash cn ePsf] ljj0f k]z ePsf] 5 f] sdsf] k|ltzt =ampamp- lhNnf

dGjo ldltdf aemfpg kb5

28 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6]

u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t

hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf

5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =amp((- k]ZsL afFsL x]sf]df

km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg]

sfodf sfofnon] lqmotf b]vfpgkb5

29 fdflhs Iff s M o cflys jifdf sdrfLsf] tnaaf6 ssectL ePsf] =))ndash xfn Dd DjlGwt

vftfdf hDdf ePsf] b]lvPg pQm sd DjlGwt fhZj vftfdf bfvLnf xg kb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 (^ nfv ( xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] = nfv xhf lgoldt ugkg] =) nfv amp xhf k]ZsL = sf]8 nfv $ xhf x]sf]

5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

127

ljb]x gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - sf]8 nfv amp( xhf of] jif+ cfo -) sf]8 $ nfv

^ xhf d]t - sf]8 nfv $ xhf cfDbfgL ePsf]df - sf]8 amp) nfv ( xhf vr+ eO+

- sf]8 $ nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhGL Jojyfkg M g]kfn sfsf] lg0foaf6 o gukflnsf u7g e fljssf amp j6f ufpF

ljsf ldltx o gukflnsf cGtut j8f sfofnoxsf kdf xb cfPsf 5g fljsdf

uf=lj==xsf] 3 hUuf nufotsf rncrn DklQ o gukflnsf cGtut kg] x+bf fljssf

ufpF ljsf ldltdf x]sf] lhGL fdfgsf] ljj0f lxt ufpF ljsf ldltn] aemfpg kg]

gukflnsfn] oL k|fKt fdfg d]tsf lhGL ]s8df cWofjlws ul j8f sfofnoxdf

cfjZostf cgf 5sect[ xfos vftfdf hgfO jemfpg kg]df fljs uf=lj==af6 osf] jemfPsf]

b]lvPg odf DjlGwt lgsfon] Wofg lbg kg] b]lvG5

2 cfGtls cfo M yfgLo sf+rfng P]g )amp$ cgf k|To]s yfgLo txn] cfkmgf] dftxtdf

gukflnssf] If]q leqsf cfo cfhg xg] cfosf gtf]tx 9ordff lu6[L jfnjf bf]kfo rfrfo lgsfL

tyf df5fkfng kf]vLx 7]Ssf nufO cfo cfhg ug] xf6jhf Jojfo 3 hUUff jxfn s

htf s nufpg Sg] x+bf Totkm ljz]if Wofg lbgkg] b]lvPsf] 5 ljz]if uL o wgiff lhNnfdf

w] tfn tnfp kf]vLx x]sf TonfO +If0f uL Jojlyt kdf 7]Ssfdf nufpg s]df k|r

dfqfdf lgoldt cfDbfgL j9fpg lsg] Defjgf b]lvPsf] 5 odf gukflnsfn] ljz]if Wofg lbg

hL b]lvG5

3 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df gukflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

gukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]n]

rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf]

Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ug kb5

4 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf k]ZsL sdsf]

kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGTo Dd fdflhs

Iff jfkt amp sdrfLsf gfddf =25880000- k]ZsL jfsL x]sf] b]lvof] lgodfjnLdf ePsf]

JojYff jdf]lhd k]ZsL km5of6 ugkb5

5 utjifsf] eQmfgL M yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod (+ df

eQmfgL lbg jfsLsf] ljj0f cgrL $ tof uL f] cgrLsf cfwfdf dfq vr+ ug+kg]+ pNn]v

5 o gukflnsfn] o cflys aifdf ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf] ljj0f

cgrL $ k|df0fLt j]u pkef]Qmf ldlt tyf vlb ljn +nUg ul eQmfgL u]sf] =225880-

lgod +ut b]lvPg lgodfjnLdf ePsf] Jojyfsf] kfngf ugkb5

6 cfos M cfos P]g 2058 sf] bkmf 88 89 cgf eQmfgL sddf clu|d

cfos ssectL ug+kg+] Jojyf sfofnon] ljleGg 22 eQmfgL clu|d cfos ssectL u]sf]

kfOPg clu|d cfos ssectf ug ^ ePsf] =54927- cn uL +lrtsf]if bflvnf

ugkb

7 ef8fs M cfos P]g 2058 sf] bkmf 88-5_ cgf eff eQmfgL sddf 10

k|ltzt eff s ssectL ugkg] Jojyf sfofnon] ljleGg 7 sfe]^ tyf f]h

effdf lnO =1739100- eff eQmfgL u]sf]df P]gdf Jojyf eP cgf 10

k|ltzt effs ssectL gu]sf]n] = amp()ndash cn uL +lrtsf]if bflvnf ugkb

akm ufp+ ljsf ldlt

8 ljn ekfO M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf

k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

128

ljleGg $ sfoqmd tyf ddtsf] eQmfgLdf ljn ekfO j]u =1005000- eQmfgL u]sf]

lgodDdt b]lvPg sfofnon] ljnekfO +nUg u] dfq jh]6 vr n]Vg kb5

9 r]s sdM yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf

k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5 lrj ojfh

eiffnn] Pg=cfO=L= asaf6 dw]z dfh sNof0fsf gfddf =)))))- tyf fd s[kfn fxsf

gfddf =))))- tyf sfofno +rfng vr =^))))- ul sn =$))))- vr n]v]sf]df

vrsf] ljn ekfO tyf DjlGwtn] jem]sf] d]t gb]lvPsf]n] pQm sd cn ugkb5

10 j+s vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

ufpF ljsf ldltsf] gfddf Pg=cfO=L=asdf hgskdf x]sf] vftfdf =$^^- df5fkR5|]

a+sdf =)$)amp- d]t =$(- afFsL xsf]] b]vfPsf] 5 pQm vftfsf] 6]6d]06 dfu

uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL k|fOe]6 j+ssf] vftf

jGb ug kb5

11 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL

x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL

tyf sdrfLsf] gfddf =)$(((- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o jif ljleGg

JolQm tyf +yf Fu km5of6 ug =1273407- afFsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd

k]ZsL km5of6 b]vfpgkb5

12 cfGtls cfo M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 ufljsf] sfofnosf] cfGtls cfo b]vfPsf] 5g cfo Joodf gb]vfPsf]

sd 5fgljg ul cfGtls cfo gukflnsfsf] dnsf]if vftfdf cfDbfgL jfWg kb5

7f8Llem+hf ufp+ ljsf ldlt

13 j+s vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf =amp- afFsL xsf]] b]vfPsf] 5 pQm

vftfdf dfHbft gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf pQm vftf jGb ug kb5

14 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif ufpF ljsf ldltsf] sfofnon] dfnkf]t cnLaf6 =$^- cn ePsf] sd

dWo] =(- ut aifsf] =amp(^- d]t hDdf =^- lhNnf dGjo ldltdf gk7fPsf]n]

pQm sd k7fpg kb5

15 k]ZsL afFsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL

x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL

tyf sdrfLsf] gfddf =5328695- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o jif ljleGg

^ sdrfL tyf cGo JolQmFu km5of6 ug =$$)))- afFsL x]sf]n] lgoddf ePsf] Jojyf

adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf

b]vfpgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

129

16 sdrfL +rosf]if M sfofnon] ljleGg sdrfLsf] sdrfL +rosf]if sd =amp)- hDdf

ug kg]df sdrfL +rosf]ifdf bflvnf u]sf] b]lvPg pQm +rosf]if jfktsf] sd bflvnf

ugkb5

17 fdflhs Iff s M of] jif sdrfLxsf] tnjjf6 s66f gu]sf] fdflhs Iff s jfktsf]

=$(- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

18 kf]vL 7]Ssf M yfgLo lgsfo cflys k|fzg DjlGw lgodfjnL )^$ sf] lgod $ -_ jdf]lhd

ufpldquo ljsf ldltn] k|rlnt sfgg adf]lhd cfkmnfO k|fKt xg] sd cfDbfgL ugkg] pNn]v 5

ufp ljsf ldltn] ljleGg ^ j6f kf]vL )amp$ b]lv jifsf] nflu =()()- df 7]Ssf

nufPsf] b]lvof] lstf jfkt of] jif =ampamp- k|fKt xgkg]df =^)))- dfq k|fKt

ePsf] b]lvPsf]n] k|fKt xg jfFsL =^^ampamp- cn ul gukflnsfsf] dnsf]if vftfdf bflvnf

ugkb5

19 kFhLut vr M g]kfnsf] +ljwfgsf] wff $ df +3Lo +b k|b]z ef k|b]z sf yfgLo

tx nufotsf a +3Lo k|b]z sfL sfofnosf] n]vf sfgg adf]lhd lgoldttf ldtJolotf

sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL dxfn]vf kLIfsaf6 n]vfkLIf0f xg] pNn]v

5 o ufp ljsf ldltsf] cflys jif )amp074sf] klhut vr tkmsf] =^amp^amp$$- sf]

|]tf clGtd n]vfkLIf0f nflu k]z u]sf] 5g n]vfkLIf0fsf] nflu |]tf k]z gu]sf] DjGwdf

tfns lgsfojf6 5fgljg ul sff]jfsf] |]tf k]z ul n]vfkLIf0fsf] nflu k]z ugkb5

O6xjf ufpF ljsf ldlt

20 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =^(^- cn ePsf] ljj0f k]z ePsf] 5 f] sddWo]

k|ltzt =(ndash lhNnf dGjo ldltdf k7fpg kb5 fy af+sL sd ^(^mdash k|f==lxf jxfb

ofbasf gfddf x]sf]n] gukflnsf sf] dnsf]if vftfdf bfvLnf ug kb5

21 gub dfHbft M k|fKt cfo Joo ljj0f gub dfHbft =)- b]lvPsf]n] pQm sd gukflnsfsf]

dn sf]if vftfdf hDdf ugkb5

22 k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL

x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL

tyf sdrfLsf] gfddf =2385364- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o jif

pd]zfd rdfsf] gfddf =))))- k]ZsL afFsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd

tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

23 sdrfL +rosf]if M sfofnon] k|f= lxfjxfb ofbjsf] )amp sfltsb]lv )amp d+lDdsf]

=)$(- tyf sfofno xof]uL cd sdf kfjfgsf] )^ gtfj0f b]vL )amp sftLs

Ddsf] =amp- ul sn =^)$amp- sdrfL +rosf]ifdf bflvnf ug jfFsL x]sf]

cfGtls n]vfkLIf0fjf6 d]t cfNofPsf] j]h cn km5of6 u]sf] 5g sdrfLsf] +rosf]if

tf]lsPsf] dodfg bflvnf ugkb5

24 j+s vftf MyfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf =$^(- tyf g]kfn js lnld6]8df

=)- ul sn =($(- afFsL xsf]] b]vfPsf] 5 pQm dfHbft gukflnsfsf] gfddf x]sf]

dn sf]if vftfdf bflvnf ul pQm vftf jGb ugkb5

bxjL ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

130

25 j+s vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg=cfO=L asdf x]sf] =ampamp- tyf g]kfn js lnld6]8 df

dfHbft x]sf] =)^- d]t sn =(- afFsL xsf]] b]vfPsf] 5 pQm vftfsf] 6]6d]06

dfu uL dfHbft x]sf] sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL k|fOe]6

j+ssf] vftf jGb ug kb5

26 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =^^(ndash cn ePsf]df f] sddWo] k|ltzt =^(-

lhNnf djo ldltdf k7fpg kb5

27 gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =^)- b]lvPsf]n] pQm sd

gukflnsf sf] dn sf]if vftfdf hDdf ug kb5

28 f==s M o cflys jifdf sdrfLsf] tnaaf6 fdflhs Iff ssectL sd =^- DaGwLt

vftfdf hDdf gePsf]n] pQm sd DjlGwt vftfdf hDdf ugkb5

29 sdrfL +rosf]ifM sdrfLxsf] tna vr n]Vbf ssectL u]sf] sdrfL +rosf]if sd =()(ndash

DjlGwt vftdf hDdf ug kg]df gu]sf]n] pQm sd sdrfL +rosf]ifdf hDdf ug kb5

30 k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL

x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL

tyf sdrfLsf] gfddf =2441175- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o jif eNnf

ofbjn] zlIfs e|d0f sfoqmdsf] nflu =)))- k]ZsL lnPsf]df f] sfoqmd +rfng gePsf]n]

pQm sd cn ul bflvnf ugkg] tyf lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g

k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

PsfxL ufp+ ljsf ldlt

31 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =$^)ndash cn ePsf]df f] sd dWo] k|ltzt =^-

lhNnf djo ldltdf k7fpg kb5

32 fdflhs Iff sM of] jif sdrfLxsf] tnjjf6 s66f gu]sf] fdflhs Iff s jfktsf]

=))- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

33 utjif Ddsf] k]ZsLM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL

lng] yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t

nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf

ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =)amp- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

gukflnsfn] lqmotf b]vfpgkb5

lu4f ufp+ ljsf ldlt

34 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

131

5 of] jif dfnkf]t cnLaf6 =5517- cn ePsf]df f] sd dWo] k|ltzt =1380-

lhNnf djo ldltdf k7fpgkb5

35 fdflhs Iff s M of] jif sdrfLxsf] tnjjf6 s66f ug 56 ePsf] fdflhs Iff s

jfktsf] =201- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

36 j+s vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf x]sf] =1217- pQm vftfsf] 6]6d]06 dfu

uL dfHbft x]sf] sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL k|fOe]6 j+ssf]

vftf jGb ug kb5

37 utjif Ddsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL

lng] yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t

nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf

ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =3278653- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf

n] lqmotf b]vfpgkb5

rSs ufpF ljsf ldlt

38 gub dfHbft M k|fKt cfo Joo ljj0f cgf gub dfHbft =((^- b]lvPsf]n] pQm sd

gukflnsfsf] dn sf]if vftfdf hDdf ug kb5

39 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =)amp- cn ePsf]df sd dWo] k|ltzt =ampndash lhNnf

dGjo ldlt k7fpg kb5

40 bflvnf M lhGL k|s[ofsf] vLb cfb]z bfvLnf lkf]6 a]u pkmsf] sd gtL 6f]nfO eQmfgL

=)))ndash lgoldt b]lvPg

41 utjif Ddsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL

lng] yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t

nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf

ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =2223397- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf

n] lqmotf b]vfpgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 ( nfv ) xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] =(( nfv xhf k]ZsL = sf]8 ^

nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

132

x+zk gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -) nfv ^ xhf of] jif+ cfo - sf]8 $ nfv ( xhf d]t

- sf]8 ^ nfv ^ xhf cfDbfgL ePsf]df - sf]8 $ nfv ^ xhf vr+ eO+ - sf]8 amp nfv dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhGL Jojyfkg M g]kfn sfsf] lg0foaf6 o ufpFkflnsf u7g e fljssf j6f ufpF ljsf ldltx

o ufpFkflnsf cGtut j8f sfofnoxsf kdf xb cfPsf 5g fljsdf uf=lj==xsf] 3 hUuf

nufotsf rncrn DklQ o ufpFkflnsf cGtut kg] x+bf fljssf ufpF ljsf ldltdf x]sf]

rncrng DklQsf] ljj0f lxt ufpF ljsf ldltsf] Tosf] ljj0f jgfO aemfpg kg] gukflnsfn]

oL k|fKt fdfg d]tsf] lhGL ]s8df cWofjlws ul j8f sfofnoxdf cfjostf cgf 56[

lhi6df hgfO jemfpg kg]df fljs uf=lj==af6 jemfPsf] b]lvPg odf DjlGwt lgsfon] Wofg lbg

kg] b]lvG5

2 cfGtls cfo M yfgLo sf+rfng P]g )amp$ cgf k|To]s yfgLo txn] cfkmgf] dftxtdf

ufpFkflnssf] If]q leqsf cfof cfhg xg] cfosf gtf]tx 9ordff lu6[L jfnjf bf]kfo rfrfo lgsfL tyf

df5fkfng kf]vLx 7]Ssf nufO cfo cfhg ug] xf6jhf Jojfo 3 hUUff jxfn s htf s

nufpg Sg] x+bf Totkm ljz]if Wofg lbgkg] b]lvPsf] 5 ljz]if uL o wgiff lhNnfdf w] tfn tnfp

kf]vLx x]sf TonfO +If0f uL Jojlyt kdf 7]Ssfdf nufpg s]df k|r dfqfdf lgoldt cfDbfgL

j9fpg lsg] Defjgf b]lvPsf] 5 odf ufpFkflnsfn] ljz]if Wofg lbg hL b]lvG5

3 lhDd]jfLdividejaemfy M ut ljut jifxdf fljssf ufpF ljsf ldltxsf] cfGtls tyf clGtd

n]vfkLIf0f x+bf b]lvPsf j]h tyf k]ZsL sdsf] nut cWofjlws uL km5of6 afFsL j]h tyf k]ZsL

ufpFkflnsfn] cfkmgf] lhDdf lnO nut sfod uL km5of6 ug] ufpg] tkm tbfstf b]vfpg kb5

4 k]ZsL M yffgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf6jfL

k]z uL km5of+6 ug+ ufpgkg]+_ Jojyf 5 ufpkflnsf n] of] jif+ bf]gtf] t]gtf] lstf fdflhs Iff eQf

ljt0f ug tyf cGo sfosf nflu sdrfLsf gfddf =amp$)))ndash k]ZsL lbPsf]df km5of6 ePsf]

b]lvPg lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

41 fdflhs Ifftkm gukflnsfsf] sn lgsff =amp)()))ndash x]sf]df eQf ljt0fsf] nflu k]ZsL lb+bf

=amp$)))ndash lbPsf]n] lgsff eGbf j9L k]ZsL =)))ndash sg gtf]taf6 k]ZsL lbPsf] xf] olsg uL

lxfj ldnfg ug kb5

5 clu|d cfos M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos s66L ug+kg+]

Jojyf 5 sfofnon] ljleGg ^ cfktsjf6 vlb tyf ef8f eQmfgLdf clu|d cfos s66L u]sf] kfOPg

clu|d cfos s66f ug 56 ePsf] clu|d cfos =12094- cn uL +lrtsf]if bflvnf ugkb5

6 utjifsf] eQmfgL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod (g+ df eQmfgL lbg

jfsLsf] ljj0f cgrL $ tof uL f] cgrLsf cfwfdf dfq vr ugkg] pNn]v 5 x+k

ufp+kflnsfn] o cflys aifdf ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf] ljj0f cgrL $ clen]v

k|df0fLt j]u pkef]Qmf ldltsf cWoIfsf gfddf =()))ndash eQmfgL lbPsf] kfOof] otf] sd eQmfgL

ubf lgodfjnLdf ePsf] Jojyfsf] klkfngf ug kb5

7 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL

agfpgkb5 o ufpFkflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL lglIf0f k|ltj]bg dfly

sfjfxL gu]sf] ljut jifsf k]ZsLsf] clen]v cwfjlws gu]sf] vlb of]hgf tof gu]sf] ljnekfO

k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb lgoGq0f vftf gfv]sf] htf sdL sdhf]L

b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

dfglx k6[L ufpF ljsf ldlt

8 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =ndash cfDbfgL u]sf]df f]sf] k|ltztn] xg] =)amp lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

133

9 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf = )(- k]ZsL afFsL x]sf]df km5of6

u]sf 5gg of] jif lzj dlGb lgdf0f ldltsf] gfddf lbPsf] =)))))ndash k]ZsL km5of6 ePsf] 5g

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n]

lqmotf b]vfpgkb5

10 gub dfHbft M k|fKt cfo Joo ljj0f cgf = $ndash gub afFsL b]lvPsf] 5 pQm sd ssf] lhDdf

x]sf] 5 oyflzw| ufpFkflnsfsf] dn sf]ifdf hDdf ug kb5

11 js vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf = )$- afFsL xsf]] b]vfPsf] 5 pQm

vftfsf] 6]6d]G6 dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL pQm

j+ssf] vftf jGb ug kb5

12 7]Ssf M o uflj cGtut kl0f kf]vL t]Qlofsf] ljGb]Zj xgLnfO )amp sfltsb]lv )amp d+lDd $

jifsf] nflu =)$$))ndash df 7]Ssf nufPsf] b]lvof] pQm 7]Ssf jfkt k|ltjif =)))ndash k|fKt xgkg]

pQm sddWo] ^) k|ltzt ljBfnonfO $) k|ltzt ufpFkflnsfdf jemfpg kg]df )amp amp df

=) ^)ndash ljBfnosf] gfddf jemfPsf] 5 ufpFkflnsfdf jemfpg kg] =)$$)ndash jemfpg afFsL

b]lvPsf]n] pQm sd cn ugkb5 fy o ufljsf] j8f g+= df rGb|b]j 7fsn] fjhlgs kf]vLdf

df5f df]sf]n] ljuf] jfkt =$)))ndash cn ug ufpF ljsf ldltaf6 )amp)) df lg0fo u]sf]df

pQm sd cn ePsf] b]lvPg f] sd cn uL bflvnf ugkb5

a3rf8f ufpF ljsf ldlt

13 gub dfHbft M k|fKt cfo Joo ljj0f cgf ufpljsf ldltdf ut ljut jifb]lvsf] =(amp- gub afFsL

b]lvPsf]df gub lhDdf lng]jf6 cn ul ufpFkflnsfsf] dn sf]ifdf hDdf ug kb5

14

j+s vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg=cfO=L= js hgskdf x]sf] vftfdf =)- dfHbft xsf]] b]vfPsf] 5 pQm

vftfsf] 6]6d]G6 dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL pQm j+s

vftf jGb ug kb5

15 dfnkf]tM yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =(amp- cfDbfgL u]sf]df f]sf] k|ltztn] xg] =$ndash lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg

16 utjifsf] k]ZsLM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =()))ndash k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

x+k s7kNnf ufpljsf ldlt

17 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf =)amp- afFsL xsf]] b]vfPsf] 5 pQm vftfsf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

134

6]6d]G6 dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL pQm j+ssf] vftf

jGb ug kb5

18 dfnkf]t M yfgLo jfoQ zfg P]g )df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =)))ndash cfDbfgL u]sf]df f]sf] k|ltztn] xg] =)ndash lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg pQm sd lhNnf dGjo ldltdf k7fpg kb5

19 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =(amp(- k]ZsL afFsL x]sf]df km5of6

u]sf 5gg jif lgDg cgf sdrfL tyf +yfsf] gfpFdf lbPsf] k]ZsL =))))ndash d]t km5of6

u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg] sfodf

gukflnsf n] lqmotf b]vfpgkb5

20 fdflhs Iff s M o ufpF ljsf ldltjf6 of] jif sdrfLxsf] tnj eQf eQmfgL ubf k|ltzt

fdflhs Iff s s6[L ugkg]df gu]sf]n] fdflhs Iff s =)ndash cn uL DjlGwt fhj

vftfdf bflvnf ug kb5

uf lgsf ufpF ljsf ldlt

21 dfnkf]t M yfgLo jfoQ zfg P]g )df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =ndash cfDbfgL u]sf]df f]sf] k|ltztn] xg] =$amp)ndash lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg pQm sd lhNnf dGjo ldltdf k7fpg kb5

22 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =amp )((- k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg]

sfodf gukflnsf n] lqmotf b]vfpgkb5

23 j+s vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf =^- afFsL xsf]] b]vfPsf] 5 pQm vftfsf]

6]6d]G6 dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL k|fOe]6 j+ssf]

vftf jGb ug kb5

f]lgufdf ufpF ljsf ldlt

24 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =$) ndash cfDbfgL u]sf]df f]sf] k|ltztn] xg] =)ndash lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg pQm sd lhNNff dGjo ldltdf k7fpg kb5

25 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =$))ndash k]ZsL afFsL x]sf]df km5of6

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

135

u]sf 5gg of] jif amp pkef]Qmf ldltsf gfddf lbPsf] k]ZsL =)))))ndash d]t km5of6 u]sf] b]lvPg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n]

lqmotf b]vfpgkb5

26 fdflhs Iff s M o ufljaf6 ut jif sdrfLxsf] tnj eQf eQmfgL ubf s6[L ePsf] k|ltzt

fdflhs Iff s =$))ndash bflvnf ePsf] b]lvPg pQm sd DjlGwt fhj vftfdf bflvnf ug

kb5

27 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf =$amp$$- afFsL xsf]] b]vfPsf] 5 pQm

vftfsf] 6]6d]G6 dfu uL dfHbft sd g]kfn fi6laquo j+sdf gukflnsfsf] gfddf x]sf] dn sf]if vftfdf

bflvnf uL k|fOe]6 j+ssf] vftf jGb ug kb5

uf dwsxL ufpF ljsf ldlt

28 gub dfHbft M k|fKt cfo Joo ljj0f cgf =amp-gub afFsL b]lvPsf] sd lhDd]jf JoflQmjf6

cn ul ufpFkflnsfsf] dn sf]ifdf hDdf ug kb5

29 js vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf =amp^$- afFsL xsf]] b]vfPsf] 5 pQm vftfsf]

6]6d]G6 dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL pQm j+s vftf

jGb ug kb5

30 dfnkf]tM yfgLo jfoQ zfg P]g )df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =$$- cfDbfgL u]sf]df f]sf] k|ltztn] xg] =) ndash lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg pQm sd lhNnf dGjo ldltdf k7fpg kb5

31 utsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf = ($())ndash k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg]

sfodf gukflnsf n] lqmotf b]vfpgkb5

32 fdflhs Iff s M o ufljaf6 ut jif sdrfLxsf] tnj eQf eQmfgL ubf s6[L ePsf] k|ltzt

fdflhs Iff s =$ampndash bflvnf ug kg] b]lvPsf]n] pQm sd DjlGwt fhj vftfdf bflvnf

ugkb5

gfjfvf]kfxL ufpF ljsf ldlt

33 dfnkf]t M yfgLo jfoQ zfg P]g )df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =amp)ndashcfDbfgL u]sf]df f]sf] k|ltztn] xg] =$$ampndash lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg pQm sd lhNnf dGjo ldltdf k7fpg kb5

34 utsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =()ndash k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg]

sfodf gukflnsf n] lqmotf b]vfpgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

136

eml6ofxL ufpF ljsf ldlt

35 dfnkf]t M yfgLo jfoQ zfg P]g )df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =ndashcfDbfgL u]sf]df f]sf] k|ltztn] xg] =$ampndash lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg pQm sd lhNnf dGjo ldltdf k7fpg kb5

36 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =(( $- k]ZsL afFsL x]sf]df km5of6

u]sf 5gg of] jifsf] fhfd ofbjsf] gfddf dlxnf sfoqmd +rfngsf] nflu lnPsf] k]ZsL =)))))ndash

km5of6 u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg]

sfodf gukflnsf n] lqmotf b]vfpgkb5

37 fdflhs Iff s M o ufljaf6 sdrfLxsf] tnj eQf eQmfgL ubf s6[L u]sf] k|ltzt fdflhs

Iff s =$)ndash bflvnf u]sf] gb]lvPsf]n] DjlGwt fhj vftfdf bflvnf ug kb5

38 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf = (amp- afFsL xsf]] b]vfPsf] 5 pQm

vftfsf] 6]6d]G6 dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL k|fOe]6

j+ssf] vftf jGb ug kb5

39 sdrfL +ro sf]if M sdrfLxsf] tnj eQf eQmfgL ubf s6[f u]sf] sdrfL +ro sf]if ut jifsf]

=amp ndash of] jifsf] =) ndash d]t =^ndash +ro sf]if vftfdf bflvnf ug kb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv $ xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] = nfv xhf lgoldt ugkg] =$ nfv amp xhf k]ZsL = sf]8 nfv $ xhf x]sf]

5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

137

sdnf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -$ nfv amp xhf of] jif+ cfo -( sf]8 ^ nfv ^ xhf

d]t -( sf]8 amp nfv (amp xhf cfDbfgL ePsf]df -amp sf]8 amp nfv ) xhf vr+ eO+ - sf]8

($ nfv ampamp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhGL Jojyfkg M g]kfn sfsf] ldlt )amp sf] lg0foaf6 o gukflnsf u7g e

fljssf amp j6f ufpF ljsf ldltx o gukflnsf cGtut j8f sfofnoxsf kdf xb

cfPsf 5g fljsdf uf=lj==xsf] 3 hUuf nufotsf rncrn DklQ o gukflnsf

cGtut kg] x+bf fljssf ufpF ljsf ldltdf x]sf rncrng DklQsf] ljj0f lxt ufpF

ljsf ldltsf] Tosf] ljj0f jgfO aemfpg kg] gukflnsfn] oL k|fKt fdfg d]tsf

lhGL ]s8df cWofjlws ul j8f sfofnoxdf cfjZostf cgf 56[ lhi6df hgfO jemfpg

kg]df fljs uf=lj==af6 jemfPsf] b]lvPg odf DjlGwt lgsfon] Wofg lbg kg] b]lvG5

2 cfGtls cfo M yfgLo sf +rfng P]g )amp$ cgf k|To]s yfgLo txn] cfkmgf] dftxtdf

gukflnssf] If]q leqsf cfof cfhg xg] cfosf gtf]tx 9ordff lu6[L jfnjf bf]kfo rfrfo lgsfL

tyf df5fkfng kf]vLx 7]Ssf nufO cfo cfhg ug] xf6jhf Jojfo 3 hUUff jxfn s

htf s nufpg Sg] x+bf Totkm ljz]if Wofg lbgkg] b]lvPsf] 5 ljz]if uL o wgiff lhNnfdf

w] tfn tnfp kf]vLx x]sf TonfO +If0f uL Jojlyt kdf 7]Ssfdf nufpg s]df k|r

dfqfdf lgoldt cfDbfgL j9fpg lsg] Defjgf b]lvPsf] 5 odf gukflnsfn] ljz]if Wofg lbg

hL b]lvG5

3 lhDd]jfLdividejaemfy M ut ljut jifxdf fljssf ufpF ljsf ldltxsf] cfGtls tyf clGtd

n]vfkLIf0f x+bf b]lvPsf j]h tyf k]ZsL sdsf] nut cWofjlws uL km5of6 afFsL j]h tyf

k]ZsL gukflnsfn] cfkmgf] lhDdf lnO nut sfod uL km5of6 ug] ufpg] tkm tbfstf

b]vfpg kb5

4 js dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL)^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of]

jif+ sfof+nosf] |]tfcgf -($amp^amp))- dfHbft b]lvPsf]df as ljj0f cgf -

(^^)- dfHbft b]lvPsf] 5 sfof+non] js lxfj ldnfg ljj0f k]z gePsf]n] f6g

jfsL r]s tyf bflvnf ug+ jfsL bfloTj d]t Plsg ug+ lsPg ctMas dfHbft a9L ePsf] -

((- Plsg ul lxfj ldnfg ljj0f k]z ug+kb+5

5 cjefljs vr M yfgLo lgsfo cfly+s k|fg lgodfjnL)^$ sf] lgod $^[^ df eQmfgL

ubf+ lt ku] gku]sf] r]s hfr ul eQmfgL lbgkg]+ pNn]v 5 n]vfkfn b]j sdf ofbjsf] e|d0f

vr )))ndash lkpg] kfgL vr ))ndash ljljw vr =amp))ndash d]t =amp))ndash vr n]v]sf]

dWo] lkpg] kfgL vrsf ljn ekfO +nUg gePsf] ljljw vr dWo] fh xf]6n P08 k]mldnL

]i6]06 hgsksf] )amp$) sf] =))))ndash sf] ljn +nUg uL gftf vrsf fy )amp$

sf] km6k ]i6]06sf] =))))ndash gftfsf] ljn +nUg ul eQmfgL u]sf] b]lvof] sfoqmd tyf

gD j]u vr n]v]sf] pQm sd =)amp))ndash cn ug kb5

51 sfofnon] +rfng vr =)ndash OGwgvr =^(^ndash cgudg vr =)ndash ljljw

vr =)))ndash d]t =$$ampndash vr n]v]sf] 5 pQm vrdWo] sfofno fdfg vr n]Vbf

dfu kmffd vLb cfb]z bflvnf lkf]6 +nUg gu]sf] ljljw vrsf] =^)ndash sf] dfq ljn

+nUg b]lvPsf] cgudg vrsf] sg sfuhft +nUg gu]sf] x+bf pQm vr jftljs gb]lvPsf]n]

sfofno fdfgsf] =)ndash cgudg vr =)ndash ljn j]usf] ljljw vr

=))ndash d]t =ampndash DjlGwtjf6 cn uL +lrtsf]if bflvnf ugkb5

6 ljnekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ df vr ubf

vrsf] aLn ekfO lxt n]vf fVg kg] Jojyf 5 gukflnsf n] of] jif xfjf dxn lgdf0f

dfu|L vlb tyf k|mf]kmfOn lgdf0fsf nflu cfjZos k|df0f sfuhft j]u 429500- jh]6

vr n]v]sf] lgod +ut b]lvPg pQm vr lgoldt efGg] cfwf k|df0f k]z ug kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

138

7 sfo DkGg k|ltj]bg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -w_

jdf]lhd pkef]Qmf ldltn] u]sf] lgdf0f sfosf] dNofIacuteg gfkL lstfasf] cfwfdf lstf eQmfgL

lbg] tyf sfo DkGg k|ltj]bgsf] cfwfdf clGtd lstf eQmfgL lbgkg] pNn]v 5 o

gukflnsfn] of] jif ~rflnt of]hgfsf] sfoDkGg k|ltj]bg tof guL =2600851- eQmfgL

u]sf] b]lbof] pQm lgdf0f sfosf] sfoDkGg k|ltj]bg tof ugkb5

8 clu|d s M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos eQmfgL

sdsf] = k|ltzt ef8f s ) k|ltztn] s6[L ugkg] Jojyf 5 gukflnsf n] ljleGg ^

cfktsnfO ljleGg dfg vLb tyf ]jfdf clu|d cfos s66L u]sf] kfOPg clu|d s s6[f

ug 56 ePsf] clu|d s s6[f ug 56 ePsf] =110102- cn uL +lrtsf]if bflvnf ugkb5

fy gukflnsf sf] k+hLuttkmsf] |]tf n]vfkLIf0f ubf =)ndash s s6[L sd j+s gubL

lstfjdf q]ml86 dxndf hgfPsf]df bflvnf ug afFsL b]lvPsf]n] pQm sd j+s bflvnf ug kb5

9 j9L eQmfgL M yfgLo lgsfo cfly+s k|fg lgodfjnL)^$ sf] lgod $^[^ df eQmfgL ubf+

lt ku] gku]sf] r]s hfr ul eQmfgL lbgkg]+ pNn]v 5 gukflnsf n] of] jif gu ljsf

sDkfp08 jfn tyf cwf] dbflos ejg lgdf0f sfosf] eQmfgL ubf DkGg sfosf] sn k|fljlws

dNof+sg =869562- eGbf =)$ndash j9L eQmfgL vr n]v]sf] lgodDdt b]lvPg k|fljwls

dNofIacutegeGbf j9L jh]6 vr n]v]sf] pQm sd cn ugkb5

10 s ljhs M dNo clej[l4 s P]g ) adf]lhd sfofnon] ljleGg lgdf0f sfosf] eQmfgL vr

n]Vbf d=c=s jfkt eQmfgL lbPsf] sdsf] hfgsfL cfGtls fhj sfofnodf k7fpg kg] Jojyf

5 o sfofnoaf6 ljleGg $ cfkts nfO =402256- eQmfgL lbPsf]df lgdf0f AojfoLsf]

d=c=s btf g+= ljhs g+= d=c=s eQmfgL sd d]t pNn]v uL cfGtls fhj sfofnodf

hfgsfL lbPsf] kfOPg sfofnojf6 eQmfgL lbPsf] d=c=s sd hfgsfL lbPsf] k|df0f k]z xg

kb5

11 lk|mh M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df g]kfn sfaf6 k|fKt

sg cgbfg sd lkm|h ugkg] eP lkm|h ug] k|of]hgsf] lgldQ DjlGwt lgsfodf lkmtf k7fpgkg]

pNn]v 5 o gukflnsfnfO fdflhs Iff eQf ljt0fsf nflu lgsff ePsf]

40428300- sddWo] =$)$))ndash vr hgfO afFsL x]sf] =))ndash lkm|h k|of]hgsf]

lgldQ sf]if tyf n]vf lgoGqs sfofnodf lkmtf guL gukflnsfsf] sf]ifdf g hDdf uL fv]sf]

b]vLof] lk|mh ugkg] ah]6 vr geO dfHbft x]sf] sd jl~rt sf]if bfvLnf ugkb5

12 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf]

kmf6jfL k]z uL km5of+6 ug+ ufpgkg]+_ Jojyf 5 sfof+noaf6 k|fKt k]ls afsLsf] ljj0f

cgf cfly+s jif+sf] cGToDd $ sd+rfLsf gfddf fdflhs Iff tyf tnjeQf jfkt -

$)())ndash k]ZsL af_sL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6

ugkb5

13 ufFp ljsf ldltsf] n]vfkLIf0f M g]kfnsf] +ljwfgsf] wff $ df +3Lo +b k|b]z ef

k|b]z sf yfgLo tx nufotsf a +3Lo k|b]z sfL sfofnosf] n]vf sfgg adf]lhd

lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL dxfn]vf kLIfsaf6

n]vfkLIf0f xg] pNn]v 5 o gukflnsf cGtut x]sf lgDgcgfsf ufpF ljsf ldltxn]

)amp74 sf] clGtd n]vfkLIf0f nflu |]tf k]z u]sf] 5gg b]xfosf ufpF ljsf ldltxnfO

o jif lgsfzf tyf vr DjGwdf tfns lgsfojf6 5fgljg ul lgsff ePsf] sd tyf cGo

sff]jfsf] |]tf k]z ul n]vfkLIf0fsf] nflu k]z ugkb5

l++= g+= ufljsf] gfd rfn lgsff klhut lgsff

bjsf]6 18100000 gvNg]

jnxf 3ff 18100000 gvNg]] nSs gvNg] gvNg] $ xlg] 18100000 gvNg]

14 cfGtls lgoGq0fM gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] sdrfLsf]

sfoljj0f tof gu]sf] dodf k]ZsL km5of6 gu]sf] lb lgoGq0f vftf gfv]sf] dNo

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

139

clej[l4 ssf] hfgsfL lbg] gu]sf] cfGtls cfosf] lxfj gb]vfPsf] htf sdL sdhf]L

b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9

agfpgkb5

dflrlem6sof ufpF ljsf ldlt

15 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jifsf] cnL =))ndash sf] k|ltztn] xg] =ampndash lhNnf dGjo ldltdf jemfpg

kg]df gkf7fPsf]n] pQm sd DjlGwt lgsfodf k7fpg kb5

16 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL

x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL

tyf sdrfLsf] gfddf = ^$- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg of] jifsf]

hgf JolQm jf +yfsf] gfddf uPsf] k]ZsL =))))ndash k]ZsL afFsL x]sf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf

b]vfpgkb5

17 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf ldltsf] gfddf Pg=cfO=L=js hgskdf x]sf] vftfdf =- afFsL xsf]]df

dfHbft sd gukflnsfsf] gfddf x]sf] dn vftfdf bflvnf uL k|fOe]6 j+ssf] vftf jGb ug

kb5

18 d2f vr M k|fKt cfo Joo ljj0fdf d2f vr elg =)))ndash vr n]v]sf]df pQm vr s] slt

k|of]hgsf] nflu vr ePsf] xf] f]sf] |]tf k]z xg kb5

19 ef8f s M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos eQmfgL

sdsf] = k|ltzt ef8f s ) k|ltztn] s6[L ugkg] Jojyf 5 sfofnoaf6 k|fKt cfo

Joo ljj0f cgf fjhlgs lgdf0f jfkt =$ndash vr ePsf] dWo] kf]n 9jfgL ef8f

=$))))ndash h]=L=le ef8f =))))ndash eQmfgL vrdf lgod cgf ) k|ltztn] xg] ef8f

s =)))ndash s6[L ug kg]df gu]sf]n] pQm sd cn xg kb5

lUofxL d8fg ufpF ljsf ldlt

20 dfnkf]t M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of]

jifsf] cnL =amp((ndash sf] k|ltztn] xg] =((ampndash lhNnf dGjo ldlt df jemfpg kg]df

gkf7fPsf]n] pQm sd lhNNff dGjo ldltdf k7fpg kb5

21 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL

x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL

tyf sdrfLsf] gfddf =$)- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf

b]vfpgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 ^ nfv xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] = sf]8 $) nfv $ xhf k]ZsL =$

sf]8 nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

140

ldlynf ljxfL gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - sf]8 nfv xhf of] jif+ cfo -) sf]8 ) nfv ( xhf

d]t - sf]8 nfv $ xhf cfDbfgL ePsf]df -amp sf]8 nfv xhf vr+ eO+ - sf]8 ( nfv

amp^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhGL Jojyfkg M g]kfn sfsf] lg0foaf6 o gukflnsf u7g e fljssf amp j6f ufpF ljsf

ldltx o gukflnsf cGtut j8f sfofnoxsf kdf xb cfPsf 5g fljsdf uf=lj==xsf] 3

hUuf nufotsf rncrn DklQ o gukflnsf cGtut kg] x+bf fljssf ufpF ljsf ldltdf x]sf

rncrng DklQsf] ljj0f lxt ufpF ljsf ldltn] aemfpg kg] gukflnsfn] oL k|fKt fdfg

d]tsf lhGL ]s8df cWofjlws ul j8f sfofnoxdf cfjZostf cgf 56[ lhi6df hgfO jemfpg

kg]df fljs uf=lj==af6 jemfPsf] b]lvPg odf DjlGwt lgsfon] Wofg lbgkg] b]lvG5

2 cfGtls cfo M yfgLo sf+rfng P]g )amp$ cgf k|To]s yfgLo txn] cfkmgf] dftxtdf

gukflnssf] If]q leqsf cfof cfhg xg] cfosf gtf]tx 9ordff lu6[L jfnjf bf]kfo rfrfo lgsfL tyf

df5fkfng kf]vLx 7]Ssf nufO cfo cfhg ug] xf6jhf Jojfo 3 hUUff jxfn s htf s

nufpg Sg] x+bf Totkm ljz]if Wofg lbgkg] b]lvPsf] 5 ljz]if uL o wgiff lhNnfdf w] tfn tnfp

kf]vLx x]sf TonfO +If0f uL Jojlyt kdf 7]Ssfdf nufpg s]df k|r dfqfdf lgoldt cfDbfgL

j9fpg lsg] Defjgf b]lvPsf] 5 odf gukflnsfn] ljz]if Wofg lbg hL b]lvG5

3 lhDd]jfLdividejaemfy M ut ljut jifxdf fljssf ufpF ljsf ldltxsf] cfGtls tyf clGtd

n]vfkLIf0f x+bf b]lvPsf j]h tyf k]ZsL sdsf] nut cWofjlws uL km5of6 afFsL j]h tyf k]ZsL

gukflnsfn] cfkmgf] lhDdf lnO nut sfod uL km5of6 ug] ufpg] tkm tbfstf b]vfpg kb5

4 lb lgoGq0f M o gukflnsf cGtutsf ufpF ljsf ldltxdf cf=j= )ampamp$ Ddsf] 5kfO eP

k|of]u e afFsL x]sf ljljw tyf dfnkf]t cnLsf nflu k|of]u xg] gubL lbx s] slt af+sL x]sf 5g

ltgsf] lb lgoGq0f vftf flvPsf] 5 5g f] sf] cWofjlws u] gu]sf] Plsg uL gukflnsfsf]

lgoGq0f xg] uL gubL lbsf] bkof]u xg gkfpg] uL Jojyfkg ug hL b]lvPsf] 5 odf sfofno

k|dvn] ljz]if Wofg lbg kb5

5 ljn ekfO j]u vr M yfgLo lgsfo cfly+s k|fg lgodfjnL)^$ sf] lgod $ [ df vr+ ubf+

clwsf k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5 gukflnsfn]

sff]jfsf] sd eQmfgL ubf ljn ekfO j]u =163597- eQmfgL u]sf] lgodDdt b]lvPg jh]6

vr n]Vbf ljn ekfO lxt k]z ugkb5

6 j9L eQmfgL M )amp$ k|f== fh sdf d08n d]tsf] )amp sflts b]lv h]i7Ddsf] tnj eQf

jfkt =) ndash vr n]v]sf] 5 pQm vr n]Vbf fh sdf d08nsf] gfddf =())))ndash s6[f u]

dfq eQmfgL lbg pNn]v u]sf] b]lvof] vr n]Vbf pQm sd s6[f guL k vr n]v]sf] x+bf pQm sd

cn uL j +lrt sf]ifdf bflvnf xg kb5

7 s 56 M cfos P]g 2058 sf] bkmf 89 cgf eQmfgL sddf clu|d cfos ssectL

ug+kg+] Jojyf buf dlGb lgdf0f pkef]Qmf ldltaf6 dlGb lgdf0f jfkt nfv vr n]v]sf] dWo]

fh xf8jo]af6 ld]G6 6fon vLb u]sf] amp yfg ljnsf] =() ( ndash df = k|ltzt clu|d s s6[f

gu]sf]n] =^)ndash cn ug kb5

8 ljt0f M yfgLo lgsfo cfly+s k|fg lgodfjnL)^$ sf] lgod $ [ df vr+ ubf+ clwsf k|fKt

clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5 cDj] s+ls|6 pBf]uaf6

vNnf lbzf dQm sfoqmdsf] nflu rlk lgdf0f ug lordf )) yfg 9sgf ( yfg vLb uL =))ndash

vr n]v]sf] 5 ljt0f ekfO cgf 9sgf k ljt0f u]sf] lordf k|lt JolQm j6fsf bn] ( hgfnfO

amp( yfg dfq ljt0f u]sf] ekfO k]z ePsf]n] yfg 3l6 ljt0f ePsf] lordfsf] k|lt yfg =$ampndash n]

=((ampndash cn ug kb5

9 cfGtls cfo M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd ufp

ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf bflvnfugkg] pNn]v

5 o gukflnsf cGtut j8f sfofnoaf6 dfnkft cnL sd =ampndash k|fKt ePsf] 5 eg] j8f

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

141

g+= etxL k6]jfaf6 df5fkfng kf]vL 7]Ssf afkt =))))ndash k|fKt e cfDbfgL hgfPsf] b]lvof] df5fkfng

kf]vL 7]Ssfsf] kmfOn n]vfkLIf0fdf dfu ulPsf]df k|fKt gePsf]n] k|fKt xg kg] sd k cfo gcfPsf]

Plsg ug lsPg cfo Joodf gb]vfPsf] sd olsg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL

jfWg kb5

etxL k6]jf ufpF ljsf ldlt

10 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf = ampamp-k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

11 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 ut jifDdsf]

dfnkf]t cnL dWo] lhNnf dGjo ldlt k7fpg kg] =($ $ of] jifsf] cnL =(amp^)- sf]

k|ltztn] xg] =$$)- d]t =amp- lhNnf dGjo ldltdf jemfpg kg]df =(ndash dfq

aemfPsf]n] afFsL sd = amp- lhNnf dGjo ldltdf k7fpg kb5

12 kf]vL 7]Ssf M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd ufp

ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf bflvnfugkg] pNn]v

5 o ufp ljsf ldlt cGtut 7]Ssfdf nufPsf] kf]vL +Vof cfo sdsf] ljj0f k]z ePsf] 5g

ufp ljsf ldltn] emDd d kf]vLsf] 7]Ssf jfkt =amp))ndash k|fKt xg kg]df kmfNu0fDddf

=$)))- k|fKt ePOsf] b]lvof] afFsL sd =)))ndash cn ug kb5

13 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf =- afFsL xsf]] b]vfPsf] 5 pQm

vftfsf] dfu uL dfHbft gukflnsfsf] gfddf x]sf] dn vftfdf bflvnf uL k|fOe]6 j+ssf] vftf jGb

ugkb5

ldlyn]Zj lgsf ufpF ljsf ldlt

14 eQf M ufpF ljsf ldltn] cWoIfsf] d]t sfoef DxfnL sfo ubf dfls =))ndash eQf kfpg] Jojyf

5 o cgf )amp gtfj0f b]lv kmfNu0fDddf =)))ndash dfq kQf kfpg] b]lvG5 t vr ljj0fdf

cWoIf eQf jfkt = ^)ndash vr n]v]sf] b]lvPsf]n] j9L vr =$$ ^)ndash sf DjGwdf vr+ DjlGwtaf6

cn ul +lrtsf]if bflvnf ugkb5

15 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =$)- k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

16 gub dfHbft M ufpljsf ldlt lrj uf]kfn ofbjsf] lhDdfdf x]sf] ut jif b]lvsf] gub dfHbft

=- x]sf] b]lvof] ljut jifb]lv sdrfLn] lnPsf] gub df ) k|ltzt Jofh lxt cn ul

j]h vftfdf bflvnf ug kb5

17 j+s vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufp ljsf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

142

ldltsf]] gfddf Pg=cfO=L= j+s hgskdf x]sf] vftfdf =)($ dfHbft b]vfPsf] 5 pQm vftf

jGb uL dfHbft sd g]kfn fi6 j+sdf gukflnsfsf] gfddf x]sf] sf]if vftfdf bflvnf u]sf] k|df0f k]z

ug kb5

ldlyn]Zj dfafxL ufpF ljsf ldlt

18 dfnkf]t cnL M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif dfnkf]t

cnL =ndash dfq x]sf] kfOof] pQm sd dWo] k|ltzt lhNnf dGjo ldltsf] vftfdf bflvnf

ugkg] )ndash bflvnf u]sf] b]lvPg ut jifsf] dfnkf]t cnL dWo] lhNnf dGjo ldltdf k7fpg

af+sL b]lvPsf] =amp)- d]t hDdf =$- bflvnf ug kb5

19 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =ampamp- k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

20 lb lgoGq0fM o jif ufpF ljsf ldltaf6 dfnkf]t cnLdf lb gDj () b]lv $))) Dd

(^ndash()$ Ddsf lb k|of]u ePsf] dfnkf]t cnL ljj0faf6 b]lvPsf] 5 of] jif dfnkf]t cnL

tyf cGo cfDbfgLsf] nflu s] slt lb 5kfO s] slt k|of]u e afFsL x]sf] 5g f] sf] lgoGq0f vftf

cWofjlws uL lbsf] bkof]u xg gSg] uL gukflnsfn] lgoGq0f ug kb5

21 gub M k|fKt cfo Joo ljj0f cgf =() - gub dfHbft b]lvPsf] x+bf pQm sd gukflnsf sf]

dnsf]if vftfdf j+s bflvnf u]sf] k|df0f k]z xg kb5

22 js vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO js hgskdf x]sf] vftfdf =(- g]kfn j+s lnld6]8 hgskdf

=^(- -d2tL d]t_ f=af=j+sdf =)amp)^ndash d]t sn =()(- afFsL xsf]] b]vfPsf] 5

pQm vftfsf] 6]d]G6 dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn vftfdf bflvnf uL cGo

j+ssf] vftf jGb ug kb5

shf dfn ufp ljsf ldlt

23 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif dfnkf]t

cnLaf6 =ndash cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo] =(^- ut jifsf] af+sL

=$$ndash d]t =amp(- lhNnf dGjo ldltdf k7fpg kb5

24 lb lgoGq0f M of] jif dfnkf]t cnLdf lb gDj ^amp) b]lv ^amp) lb gDj ^$) b]lv ^))

amp)) b]lv amp)) amp) b]lv amp) gDjDdsf lb k|of]u u]sf] ljj0f k]z u]sf] 5 dfnkf]t

cnL tyf cGo ljljw cfDbfgLsf] nflu s] slt llb 5kfO e k|of]u eP afFsL lbsf] bkof]u xg

gkfpg] uL lb lgoGq0f vftf fVg kb5

25 utjifsf] k]ZsL MyfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =ampamp^$ndash k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

143

26 gub dfHbft M o ufpF ljsf ldltaf6 k|fKt cfondashJoo ljj0f cgf =)ndash gub dfHbft x]sf]

b]lvG5 pQm sd oyflzw| gukflnsfsf] dn sf]ifdf bflvnf ug kb5

27 js vftf MyfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpljsf

ldltsf] gfddf Pg=cfO=L= j+s hgskdf x]sf] vftfdf = ^- dfHbft b]vfPsf] 5 pQm vftf jGb

uL dfHbft sd g]kfn fi6 j+sdf gukflnsfsf] gfddf x]sf] sf]if vftfdf bflvnf u]sf] k|df0f k]z ug

kb5

tffk6[L llof ufp ljsf ldlt

28 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif dfnkf]t

cnL = - ePsf] dWo] lhNnf ljsf ldltdf k7fpg kg] = ampndash lhNnf dGjo ldltdf bflvnf

ugkb5

29 lb lgoGq0f M dfnkf]t cnL tyf cGo ljljw cfDbfgLsf k|of]u xg] s] slt lb 5kfO s] slt k|of]u

e afFsL x]sf] 5g f] ]s8 cWofjlws uL lb lgoGq0f vftf fVg kg]df f] sf] ljj0f k]z gePsf]n]

o DjGwdf gukflnsfn] 5fgljg ug kb5

30 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 ufpF ljsf ldltsf]

gfddf Pg cfO L js hgskdf x]sf] vftfdf = )amp- afFsL xsf]] b]vfPsf] 5 pQm vftfsf] dfu

uL dfHbft sd gukflnsfsf] gfddf x]sf] dn vftfdf bflvnf uL k|fOe]6 j+ssf] vftf jGb ug kb5

31 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =amp)ndash k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

32 gub dfHbft M o ufpF ljsf ldltaf6 k|fKt cfondashJoo ljj0f cgf =(ampamp- gub dfHbft x]sf]

b]lvG5 pQm sd oyflzw| gukflnsfsf] dn sf]ifdf bflvnf ug kb5

7]f srL ufp ljsf ldlt

33 dfnkf]t MyfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o jif )amp kmfNu0f

amp Dddf dfnkf]t jfkt = (ndash cnL u]sf] b]lvG5 pQm sd dWo] k|ltztn] xg] ()-

ut jifsf] bflvnf ug afFsL =amp- d]t =$^)- lhNnf dGjo ldltdf bflvnf ug kg]df bflvnf

u]sf] b]lvPg pQm sd lzw| bflvnf ug kb5

34 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6]

u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t

hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf

5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =amp$(^)ndash k]ZsL afFsL x]sf]df

km5of6 u]sf 5gg of] jif xl gffo0f ofbjsf] gfddf kmlgr vlb jfktsf] k]ZsL =()))ndash

km5of6 xg afFsL b]vfPsf] 5 lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

35 gub dfHbftM k|fKt cfo Joo ljj0fdf sf]if vftftkm = $)- rfn vftfdf =))ndash d]t

=amp $mdash gub dfHbft b]vfPsf]n] pQm sd gukflnsfdf bflvnf k|df0f k]z xg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

144

36 fdflhs Iff s M ljleGg eQmfgLdf s6[L u]sf] fdflhs Iff s jfktsf] =)^-sdrfLsf

gfddf x]sf] k|ltj]bgaf6 b]lvPsf] 5 pQm sd fhj vftfdf bflvnf u]sf] k|df0f k]z ugkb5

37 lb lgoGq0f M o uf=lj== dfnkf]t cnL tyf ljljw sd cnLsf nflu s] slt lb 5kfO e k|of]u

eP afFsL x]sf 5g f] sf] ljj0f k]z uL lb lgoGq0f vftf fvL lb bkof]u gxg] Jojyf ug

kb5

cGbk6[L ufljM

38 fdflhs Iff s M ljleGg eQmfgLdf s6[L u]sf] fdflhs Iff s =(ndash ut jifDd s6[L e

afFsL =($ndash d]t =)$ndash s bflvnf ePsf] b]lvPg fdflhs Iff jfkt bflvnf ug jfFsL

sd DjlGwt vftfdf bflvnf ugkb5

39 dfnkf]t MyfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif dfnkf]t jfkt =

($ndash cn u]sf]df f] sf] k|ltzt lhNnf dGjo ldltdf k7fpg kg] =(ndash xfnDd

k7fPsf] gb]lvPsf]n] pQm sd lhNnf dGjo ldltdf k7fpg kb5

40 k]ZsLM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6]

u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t

hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf

5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf = ^(- k]ZsL afFsL x]sf]df

km5of6 u]sf 5gg of] jif pkef]Qmf ldltsf gfddf x]sf] = ())))ndash k]ZsL jfFsL x]sf] b]lvof]

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n]

lqmotf b]vfpgkb5

41 js vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 ufpF ljsf ldltsf]

gfddf Pg cfO L js hgskdf x]sf] vftfdf = - afFsL xsf]] b]vfPsf] 5 pQm vftfsf] 6]6d]G6

dfu uL dfHbft gukflnsfsf] gfddf x]sf] dn vftfdf bflvnf uL k|fOe]6 j+ssf] vftf jGb ug kb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = nfv amp) xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn

ugkg] = nfv xhf lgoldt ugkg] =$ nfv (amp xhf k]ZsL = nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

145

zxLbgu gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -$amp nfv $ xhf of] jif+ cfo - sf]8 ( nfv

xhf d]t - sf]8 amp^ nfv $ xhf cfDbfgL ePsf]df - sf]8 ( nfv $( xhf vr+ eO+ -

sf]8 ^^ nfv (^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhGL Jojyfkg M g]kfn sfsf] ldlt )ampamp sf] lg0foaf6 o gukflnsf u7g e

fljssf ( j6f ufpF ljsf ldltx o gukflnsf cGtut j8f sfofnoxsf kdf xb

cfPsf 5g fljsdf uf=lj==xsf] 3 hUuf nufotsf rncrn DklQ o gukflnsf

cGtut kg] x+bf fljssf ufpF ljsf ldltdf x]sf rncrng DklQsf]] ljj0f jgfO aemfpg

kg] gukflnsfn] oL k|fKt fdfg d]tsf lhGL ]s8df cWofjlws ul j8f sfofnoxdf

cfjZostf cgf 5sect[ xfos vftfdf hgfO jemfpg kg]df fljs uf=lj==af6 osf] jemfPsf]

b]lvPg odf DjlGwt lgsfon] Wofg lbg kg] b]lvG5

2 lk|mh M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod -^_ df g]kfn sfjf6

sd vr geO jfFsL x]df lk|mh ug] k|of]hgsf nflu DjlGwt lgsfodf lkmtf k7fpgkg] pNn]v

5 o jif fdflhs Iff sfoqmddf =40141400- lgsff ePsf]df =39717400- vr

ul =$$)))- dfHbft x]sf ] b]lvof] lk|mh ugkg] sd dnsf]ifdf hDdf u]sf]n] pQm sd

+lrtsf]if bflvnf ugkb5

3 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf]

kmf6jfL k]z uL km5of+6 ug+ ufpgkg]+_ Jojyf 5 sfof+noaf6 k|fKt k]ls afsLsf] ljj0f

cgf cfly+s jif+sf] cGTo j8f lrj tyf _3_yfsf] gfddf -$amp^- k]ZsL

jfsL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

4 clu|d s M cfos P]g ) sf] bkmf tyf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non] ljleGg amp vlbdf clu|d cfos s66L u]sf] kfOPg

s66f gePsf] clu|d cfos =1495725 cn uL fhZj bflvnf ugkb5

5 cfGtls cfo M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 gukflnsf sf] sfofnosf] cfGtls cfo b]vfPsf] 5g cfo Joodf

gb]vfPsf] sd olsg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

6 ufp ljsf ldlt tkmsf] n]vfkLIf0f M g]kfnsf] +ljwfgsf] wff $ df +3Lo +b k|b]z

ef k|b]z sf yfgLo tx nufotsf a +3Lo k|b]z sfL sfofnosf] n]vf sfgg

adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL dxfn]vf

kLIfsaf6 n]vfkLIf0f xg] pNn]v 5 o gukflnsf cGtut x]sf lgDgcgfsf ufp

ljsf ldltxn] cflys jif )amp074sf] clGtd n]vfkLIf0f nflu |]tf k]z u]sf] 5gg

lgDg cgfsf ufp ljsf ldltxnfO o jif lgsfzf tyf vr DjGwdf tfns lgsfojf6

5fgljg ul lgsff ePsf] sd tyf cGo sff]jfsf] |]tf k]z ul n]vfkLIf0fsf] nflu k]z

ugkb5

l++= g+= ufljsf] gfd rfn lgsff klhut lgsff

rf]fsf]onk 18100000 113032000

uf]7sf]onk gvNg] gvNg]

wjfnL 18100000 185965500

7 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] ljut jifsf k]ZsLsf] cn km5of6 gu]sf] vlb of]hgf

tof gu]sf] ljnekfO k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb lgoGq0f

vftf gfv]sf] tf]lsPsf] dofjlw leq fhZj bflvnf xg] gu]sf] htf sdL sdhf]L b]lvPsf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

146

5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9

agfpgkb5

afnfafv ufpF ljsf ldlt

8 j+s vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pe]i6 asdf hgskdf x]sf] vftfdf =)))))ndash afFsL

xsf]] b]vfPsf] 5 pQm vftfsf] 6]6d]06 dfu uL dfHbft sd gukflnsfsf] dn sf]if vftfdf

bflvnf uL pQm j+ssf] vftf jGb ug kb5

9 gub dfHbft M k|fKt cfo Joo ljj0f cgf gub dfHbft =)- b]lvPsf]n] pQm sd

gukflnsf sf] dn sf]if vftfdf hDdf ug kb5

10 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =(()- cn ePsf]df f] sd dWo] =$(amp- ut aifsf]

=$^- d]t hDdf =(- lhNnf dGjo ldlt k7fpg kb5

11 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =808485- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o

jif 8s ddtsf nflu z] k|fb ofbjsf gfddf =^))))- k]ZsL afFsL x]sf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n]

lqmotf b]vfpgkb5

12 fdflhs Iff s M of] jif sdrfLxsf] tnjjf6 s66f gu]sf] fdflhs Iff s jfktsf]

=)- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

obsf]xf ufpF ljsf ldlt

13 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf hgskdf x]sf] vftfdf =))- afFsL

xsf]] b]vfPsf] 5 pQm vftfsf] 6]6d]06 dfu uL dfHbft sd g]=f= j+sdf gukflnsfsf]

gfddf x]sf] dn sf]if vftfdf bflvnf uL k|fOe]6 j+ssf] vftf jGb ug kb5

14 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 fljs ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =220000- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o

jif 8s ddtsf nflu jGt 7fs xhf gfddf =)))- k]ZsL afFsL x]sf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf

b]vfpgkb5

15 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =)( cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

147

k|ltztn] xg] =)ndash lhNnf dGjo ldltdf k7fpg kb5 dfnkf]t cnL cfo Joo

ljj0fdf =^(- 36L cfDbfgL b]vfPsf]n] f] sd cn ug kb5

16 gub dfHbft M k|fKt cfo Joo ljj0f cgf gub dfHbft =- b]lvPsf]n] pQm sd

gukflnsf sf] dn sf]if vftfdf hDdf ug kb5

ggksectL ufp+ ljsf ldlt

17 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =()amp- cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo]

k|ltzt n] xg] =^ndash ut aifsf] =)^- d]t hDdf =($- lhNnf dGjo ldltdf

k7fpg kb5

18 ssectL sdrfL +rosf]if M sfofnon] fhb]j ofbjsf] utjifb]lvsf] =92850ndash tyf fd ]js

kfjfgsf] utjifb]lvsf]] =^amp(^- ul sn =^))^- sdrfL +rosf]ifdf bflvnf ug

jfFsL x]sf] cfGtls n]vfkLIf0fjf6 d]t cfNofPsf] j]h cn km5of6 u]sf] 5g sdrfLsf]

+rosf]if tf]lsPsf] dodfg bflvnf ugkb5

19 fdflhs Iff s M o cflys jifdf sdrfLsf] tnaaf6 fdflhs Iff s jfkt ssectL

u]sf] =^- DjlGwt vftfdf hDdf ugkb5

20 gub dfHbft M k|fKt cfo Joo ljj0f cgf gub dfHbft =(ndash b]lvPsf]n] pQm sd

gukflnsf sf] dn sf]if vftfdf hDdf ug kb5

21 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =820790- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

gukflnsf n] lqmotf b]vfpgkb5

22 clu|d cfos M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non ljleGg vlbdf clu|d cfos s66L u]sf] kfOPg

clu|d cfos s66f ug 56 ePsf] clu|d cfos =10044- cn uL +lrtsf]if bflvnf

ugkb5

krxaf ufp+ ljsf ldlt

23 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf hgskdf x]sf] vftfdf =^(amp- afFsL

xsf]] b]vfPsf] 5 pQm vftfsf] sd gukflnsfsf]] dn sf]if vftfdf bflvnf uL pQm j+s

vftf jGb ug kb5

24 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =1930509- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o

jif 8s ddtsf nflu ljsf lgdf0f pkef]Qmf ldltkrxjfsf] =()))ndash k]ZsL afFsL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

148

x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

gukflnsf n] lqmotf b]vfpgkb5

25 cfGtls cfo M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 of] jif ufpljsf ldltsf] sfofnosf] cfGtls cfo b]vfPsf] 5g

cfo Joodf gb]vfPsf] sd olsg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

x7Lk x8af ufpF ljsf ldlt

26 gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =^$)- b]lvPsf]n] pQm sd

gukflnsf sf] dn sf]if vftfdf hDdf ug kb5

27 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =^^^(- cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo]

=^^amp- lhNNf dGjo ldltdf k7fpg kb5

28 k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =1585719- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o

ljleGg pkef]Qmf ldltsf gfddf =528700- k]ZsL afFsL x]sf]n] lgoddf ePsf] Jojyf

adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf

b]vfpgkb5

ljef]8f ufpF ljsf ldlt

29 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =$(- cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo]

k|ltzt =- ut aifsf] =$-d]t hDdf =^(- lhNnf dGjo ldltdf k7fpg

kb5

30 fdflhs Iff s M o cflys jifdf sdrfLsf] tnaaf6 ssectL =- tyf ut cflys

jifdf ssectL ePsf] fdflhs Iff s sd =)))- d]t hDdf =$ndash s66L u]sf]df

xfn Dd DjlGwt vftfdf hDdf ePsf] b]lvPg s66f ePsf] s sd DjlGwt vftfdf

bflvnf ugkb5

31 sdrfL +rosf]if M of] jif ufpljsf ldltn] sdrfLsf] tnjeQf eQmfgLdf ubf

+rosf]ifbflvnf gul af+sL sd =(ampampamp- hDdf ug kg]df xfn Dd DjlGwt vftfdf

hDdf ePsf] b]lvPg s66f ePsf] +rosf]ifsf] sd DjlGwt vftfdf bflvnf ugkb5

32 tna vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df sg sd

eQmfgL lbFbf lt ku] jf gku]sf] hFfr ugkg] pNn]v 5 ufp ljsf ldltsf] sfofnon] of] jif

tna eQf sd rfn vrsf] gtf]taf6 vr n]lvg kg]df klhut vftfaf6 =($amp-vr n]v]sf]

b]lvof] ljsf lgdf0fsf] nflu ljlgof]lht jh]6jf6 sdrfLsf] tnj eQf vr n]v]sf] lgodDdt

b]lvPg otf] vrdf lgoGq0f ugkb5

33 al9 eQmfgL M sfofnon] sdrfLsf] tnj eQmfgL ubfcfkmn] sd lbk sdf dxtf]nfO =$^-

fs]z agtnfO =))- d]t sn =$(^- jl9 eQmfgL ePsf] b]lvof] jl9 eQmfgL

ePsf] sd cn ul +lrtsf]if bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

149

34 k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =1771500- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

o jif sdrfLsf gfddf =2508186- k]ZsL afFsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd

tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv $) xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] =$ xhf lgoldt ugkg] =$$ nfv ) xhf k]ZsL = sf]8 nfv

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

150

j6]Zj ufFpkflnsf

n]vfkLIf0f k|ltj]bg

ufpkflnsfsf] ut jif+sf] dfHbft -( nfv xhf of] jif+ cfo -$ sf]8 nfv xhf

d]t -$ sf]8 amp nfv (^ xhf cfDbfgL ePsf]df - sf]8 nfv xhf vr+ eO+ - sf]8 $

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lkm|h M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df g]kfn sfaf6 k|fKt

sg cgbfg sd lkm|h ugkg] eP lkm|h ug] k|of]hgsf] lgldQ DjlGwt lgsfodf lkmtf k7fpgkg]

pNn]v 5 o ufpFkflnsfnfO fdflhs Iff sfoqmddf =(^^))- lgsff ePsf]df

=(^$))- vr eO =$^))- afFsL x]sf]df lkm|h k|of]hgsf] lgldQ sf]if tyf n]vf lgoGqs

sfofnodf lkmtf guL ufpFkflnsfsf] sf]ifdf g hDdf uL fv]sf] b]vLof] pQm sd l~rt sf]if

bfvLnf ugkb5

2 clu|d cfos M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non] b]xfo jdf]lhdsf] vlb tyf ]jfdf clu|d cfos s66L

u]sf] kfOPg clu|d cfos s66f ug 56 ePsf] eQmfgLsf] clu|d cfos =25611- cn

uL +lrtsf]if bflvnf ugkb5

3 ufl8 ef8f M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt )amp$))$ klkq jdf]lhd

yfgLo txdf ljlgof]lht jh]6jf6 lgjflrt k|ltlglw gePsf] cjyfdf ufl8 ef8f vr ug gkfOg]

pNn]v 5 o jif ufpkflnsf n] sfofno k|of]hgsf lgldQ )amp$ h]i7 dlxgfdf ufl8 ef8fdf

lnO =())))- u]sf] 5 oL klkqsf] dgzfo ljklt ufl8 ef8fdf lnO vr ug] sfo

lgoGq0f ugkb5

4 ljnekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ df vr ubf

vrsf] aLn ekfO lxt n]vf fVg kg] Jojyf 5 ufpFkflnsf sf] sfofnon] kljtg vfg]kfgL

+yfnfO cfof]hgf +rfng ug Demftf tyf ljn ekfO j]u k]ZsL d]t ghgfO =()))))-

jh]6 vr n]v]sf] lgodDdt b]lvPg vrsf] ljn ekfOsf cfwfdf dfq ah]6 vr n]Vg kb5

5 ut jif+sf] eQmfgL M yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod ([g

df eQmfgL lbg jfsLsf] ljj0f cgrL $ tof uL f] cgrLsf cfwfdf dfq vr+ ug+kg]+

pNn]v 5 gukflnsfn] o cflys aifdf ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf] ljj0f

cgrL $ clen]v k|df0fLt j]u sfofno xof]uL fd cflzif dxtf]sf] )amp rq b]vL )amp

cfiff9 Ddsf] tnj eQmfgL u]sf] 40000- lgod +ut b]lvPg otf] sd eQmfgL ubf

lgodfjnLdf ePsf] Jojyfsf] klkfngf ug kb5

6 cfGtls cfo M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufpkflnsfn] k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf bflvnfugkg]

pNn]v 5 o jif ufpkflnsfsf] sfofnosf] cfGtls cfo b]vfPsf] 5g cfo Joodf gb]vfPsf]

sdsf DjGwdf 5fgljg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

7 dNo clej[l4 s M dNo clej=l4 s lgodfjnL ) sf] lgod ^ s adf]lhd dNo clej=lb s

eQmfgLsf] hfgsfL cfGtls fhZj sfof+nodf k7fpg kg]+ Jojyf 5 o jif+ eQmfgL ePsf

ljleGg ^ cfkt+snfO+ dNo clej=lb s -303106- eQmfgL u]sf]df f]sf] hfgsfL cfGtls

fhZj sfof+nodf k7fPsf] b]lvPg ctM sfof+non] lgodfgf s eQmfgLsf] hfgsfL lbgkb+5

8 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o ufpkflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] ljut jifsf k]ZsLsf] clen]v cwfjlws gu]sf] vlb

of]hgf tof gu]sf] ljnekfO k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb

lgoGq0f vftf gfv]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf]

kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

151

j6]Zj ufpF ljsf ldlt

9 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltn] of] jif dfnkf]tjf6 =$- cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =- ut jifsf] jfFsL =^^amp- d]t hDdf =$($- lhNnf dGjo

ldltdf k7fpg kb5

10 sdrfL +rosf]if M sfofnon] k|f= ]z sdf dxtf]sf] )amp efb| b]vLsf] sdrfL +rosf]if

sd =$(^^ndash bflvnf u]sf] b]lvPg pQm +rosf]if jfktsf] sd bflvnf ugkb5

11 kflgtlds M yfgLo jfoQ zfg lgodfjnL )^ sf] lgod $$ df ufp ljsf ldltsf]

cWoIfsf] dfls kflgtlds -))- eQmfgL lbgkg]+ pNn]v 5 o ufp ljsf ldltdf

sfot lrj f]h ldgtn] ^ dlxgfsf] k|lt dlxgf =^)))- sf bn] =^)))- tyf lrj

s]zj sfkmn]n] dlxgfsf] =)))- ul sn $)))- jh]6 vr n]v]sf] lgodDdt b]lvPg

tf]lsP eGbf jl9 eQmfgL lbPsf] kflgtlds qd =amp)))- tyf =()))- ul sn =^)))-

cn ugkb5

12 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf ]

kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGToDd $

pkef]Qmf ldltsf gfddf 425000- k]ZsL jfsL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff

jdf]lhd k]ZsL km5of6 ugkb5

nlIdlgjf ufp ljsf ldlt

13 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltn] of] jif dfnkf]tjf6 =- cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =(^- lhNnf dGjo ldltdf k7fpg kb5

14 dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of] jif+

sfof+nosf] |]tfcgf gub jfsL x]sf] -(- tyf Pg cfOL jssf] dfHbft -))$-

ul sn -$())- ufp_kflnsf sf] vftfdf hDdf u]sf] b]lvPg pQm sd ufpkflnsf sf]

vftfdf hDdf ug+kb+5

15 fdflhs Iff s M of] jif sdrfLxsf] tnjjf6 s66f u]sf] fdflhs Iff s jfktsf]

=)- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] =^ xhf lgoldt ugkg] = nfv ) xhf k]ZsL =$ nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

152

dlvofk66L dxlgof ufFpkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv ) xhf of] jif+ cfo -$ sf]8 $ nfv (

xhf d]t -$ sf]8 amp nfv $ xhf cfDbfgL ePsf]df - sf]8 ($ nfv ^ xhf vr+ eO+ -ampamp

nfv ) xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df ufpkflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

ufpkflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]

b]lvof] o af6 ufpkflnsfsf] rn crn DklQ tyf fx cfdLsf] cjyf olsg ug

lsPg k|rlnt lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof

ug kb5

2 k|ltkwf j]u vlb M fjhlgs vLb P]g)^ sf] bkmf -_ df vLb k|ltkwf lldt xg] uL

6qmf 6qmf vLb ug gldNn] fy lgod $ df iquest= nfv b]lv ) nfv nfut cgdfg ePsf]

dfnfdfg lnaGbL befpkq aringff vLb ugkg] Jojyf 5 sfofnon] lgodfjnLsf] pQm Jojyf

cgf Psdi7 vLb of]hgf agfO lnaGbL befp kq af]nkqsf] dfWodaf6 vLb ugkg]df

=2016357- kmlgrsf fdu|L vLb ubf f]em vLb u]sf] lgodDdt b]lvPg vLb sfo ubf

vlb lgodsf] kfngf xgkb5

3 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf ]

kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGToDd

sdrfLsf] gfddf fdflhs Iff eQf tyf sfoqmd +rfng ug 8671200- k]ZsL jfsL

x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

4 clu|d cfos M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non] $ cfkt+sjf6 ljleGg fdfu|L tyf ]jf vlb ul eQmfgLdf

clu|d cfos s66L u]sf] kfOPg clu|d cfos s66f ug 56 ePsf] clu|d cfos =98635-

cn uL +lrtsf]if bflvnf ugkb5

5 cfgkflts stL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_-9_ df pkef]Qmf

ldltsf] of]ubfgeGbf sd sfd DkGg eO lgEuml lan dNofFsg k|ltj]bg k|fKt ePsf]df f]xL

cgk yfgLo lgsfoaf6 Joxf]lg] sdnfO klg f]xL cgkftdf sd uL eQmfgL ugkg] Jojyf

5 sfofnon] 8s 9nfg pkef]Qmf ldltnfO jf6f] lgdf0f sfosf] nflu gukflnsfjf6

=))))- tyf pkef]Qmf ldltjf6 =amp- Jooef xg] ul Demftf ePsf]df f]

sfosf] dNofs+g =))amp- ePsf]df pkef]Qmfsf] c+ s66f ul =$$$- eQmfgL

ugkg]df =)))))- jh]6 vr n]v]sf]n] pkef]Qmf ldltnfO al9 eStfgL ePsf] =$-

cn ul +lrt sf]if bflvnf xg kb5

6 ufl8 ef8f M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] )amp$$ klkq jdf]lhd yfgLo txdf

ljlgof]lht jh]6jf6 lgjflrt k|ltlglw gePsf] cjyfdf ufl8 ef8f vr ug gkfOg] pNn]v 5 o

jif ufpkflnsf n] sfofno k|of]hgsf lgldQ )amp$ jzfv tyf h]i7 dlxgfdf ufl8 ef8fdf lnO

=))))- vr u]sf] 5 oL klkqsf] dgzfo ljklt ufl8ef8fdf lnO vr ug]sfo lgoGq0f

ugkb5

7 a9L eQmfgL M ejg lgdf0f pkef]Qmf ldltn] sfofno kldf ejg lgdf0f uL f]sf] dNofs+g

=)(^ ePsf]df pkef]Qmf ldltnfO =amp- eQmfgL u]sf] kfOof] k|fljlws

dNofs+g eGbf jl9 eQmfgL ePsf] =^)- cn uL +lrtsf]if bflvnf ugkb5

8 sfo DkGg k|ltj]bg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -w_

jdf]lhd pkef]Qmf ldltn] u]sf] lgdf0f sfosf] dNofIacuteg gfkL lstfasf] cfwfdf lstf

eQmfgL lbg] tyf sfo DkGg k|ltj]bgsf] cfwfdf clGtd lstf eQmfgL lbgkg] pNn]v 5

oQm j8f sfofno $^ n] b]xfo jdf]lhdsf cfof]hgf +rfng ul eQmfgL u]sf]df k|fljlws

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

153

gfkhfFr ul sfoDkGgsf] cfwfdf eQmfgL lbgkg]df soDkGg k|ltj]bg j]u =1224500-

eQmfgL u]sf] b]lvof] sfo DkGg k|ltj]bgsf cfwfdf dfq jh]6 vr ugkb5

9 bflvnf M o jif ljleGg kmd tyf JolQmjf6 s66f ePsf] kflgtlds s =)- clu|d cfos

=($)- gfuls nufgLsf]if =))- tyf sdrfL +rosf]if =)))- d]t sn

=$)$- DjlGwt vftfdf hDdf u]sf] b]lvPg pQm sd DjlGwt vftfdf bflvnf ugkb5

tNLxfoL lgsf uflj

10 dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

of] jif+ sfof+nosf] |]tfcgf ufp ljsf ldltsf lrj lgg zfx u jfsL dfHbft

x]sf] -()- tyf ufp ljsf ldltdf rfn jif+df gub dfHbft x]sf] -$- ul sn

=($$amp- ufpkflnsf sf] vftfdf hDdf ePsf] b]lvPg pQm sd ufpkflnsfsf] vftfdf hDdf

ug+kb+5

11 kf]vL 7]Ssf M yfgLo lgsfo cflys k|zfg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufpldquo ljsf ldltn] k|rlnt sfgg adf]lhd cfkmnfO k|fKt xg] sd cfDbfgL ugkg] pNn]v 5

ufp ljsf ldltsf] sfofnon] jifsf] nflu b]jfg kf]vL =))))- tyf jwgf kf]vL

=)^))))- ul sn =))))- df 7]Ssf nufPsf]df f] kf]vLsf] 7]Ssfjf6 of] jif k|fKt

ugkg] =^)))- dWo] =))))- dfq cn u]sf] b]lvof] of] jif k|fKt ugkg] =^^)))mdash

tyf ut ljut jifsf] jSoftf d]t sfofnon] Plsg ul pQm ufpkflnsf sf] dnsf]if vftfdf

bflvnf ugkb5

12 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltn] of] jif dfnkf]tjf6 =amp$- cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =(-jemfpgkg]df =)))- dfq jemfPsf] b]lvof] jemfpg jfFsL =(-

lhNnf dGjo ldltdf k7fpg kb5

13 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGTo Dd

pkef]Qmf ldltsf gfddf 125000- k]ZsL jfsL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff

jdf]lhd k]ZsL km5of6 ugkb5

14 ljn ekfO M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5

ufp ljsf ldltsf] sfofnon] +tf]ifLdftf +If0f ldltnfO +If0f sfoqmd +rfng ugsf

nflu =$))))- jh]6 vr n]v]sf]df f]sf] ljn ekfO tyf vr k|df0fLt ug] sfuhft k]z

ePg pQm vrsf] ljn ekfO k]z ugkb5

jx]8fj]nf ufpF ljsf ldlt

15 dfHbft M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

of] jif+ sfof+nosf] |]tfcgf ufp ljsf ldlt tkm+ Pg cfO l Plof jsdf dfHbft x]sf]

-()- tyf gub dfHbft -$amp- ul sn -$^- xfn Dd ufpkflnsf sf] vftfdf

hDdf ePsf] b]lvPg pQm sd ufpkflnsfsf] vftfdf hDdf ug+kb+5

16 s bflvnf M o jif sfofnon] sdrfLsf] tnjdf s66f kflgtlds s =$^^- tyf clu|d

cfos =- d]t hDdf =^))- DjlGwt vftfdf hDdf ePsf] b]lvPg s66L ul

bflvnf gePsf] sd DjlGwt vftfdf bflvnf ugkb5

17 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGTo Dd

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

154

sdrfL tyf pkef]Qmf ldltsf gfddf 425000- k]ZsL jfsL x]sf] b]lvof]

lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

18 cfo M yfgLo lgsfo cflys k|fzg DjlGw lgodfjnL )^$ sf] lgod $ -_ jdf]lhd ufpldquo ljsf ldltn] k|rlnt sfgg adf]lhd cfkmnfO k|fKt xg] sd cfDbfgL ugkg] pNn]v 5 ufp

ljsf ldltn] b]xfo ljleGg 7]Ssf tyf ef8fdf nufO of] jif =334600- cfDbfgL cn

u]sf] b]lvPg cn ug jfFsL sdsf DjGwdf ufpkflnsf jf6 Plsg ul pQm sd cn

ugkb5

19 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltn] of] jif dfnkf]tjf6 =$- cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =(- jemfpgkg]df pQm sd lhNnf dGjo ldltdf jemfPsf] b]lvPg

jemfpg jfFsL pQm sd lhNnf dGjo ldltdf k7fpg kb5

20 wf6L lhDd]jfL M yfgLo lgsfo cflys k|fzg DjlGw lgodfjnL )^$ sf] lgod amp-_

jdf]lhd k|rlnt sfggadf]lhd fVgkg] wf6L sd DalGwt yfgLo lgsfon] tf]s]sf]

aIacutedf 5sect vftf vf]nL fVgkg] Jojyf 5 ufp ljsf ldltsf] sfofnon] o jifsf]

hDdf wf6L cfDbfgL =$ampamp dWo] =^))- lkmtf eO jfFsL dfHbft

=)- x]sf]df f] sd sfofnon] dnsf]if vftfdf hDdf e vr ePsf] hgfPsf]

5 f] sd ufpljsf ldltn] ufpkflnsf n] d]t lhDd]jfL f]sf] 5g pQm sd

dnsf]if vftfdf dfHbft xgkg]df f] d]t gePsf]n] sfofnojf6 Plsg ul wf6L

lhDd]jfL fgkb5

21 utjif+sf] eQmfgL M yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod ([g

df eQmfgL lbg jfsLsf] ljj0f cgrL $ tof uL f] cgrLsf cfwfdf dfq vr+ ug+kg]+

pNn]v 5 ufpkflnsfn] o cflys aifdf ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf]

ljj0f cgrL $ clen]v k|df0fLt j]u of] jif k6s lgoldt j7s j]sf] elg =amp))-

jh]6 vr n]v]sf] lgod+ut b]lvPg otf] sd eQmfgL ubf lgodfjnLdf ePsf] Jojyfsf]

klkfngf ug kb5

22 lhGL cfDbfgL M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod -_

jdf]lhd yfgLo lgsfodf vlb ul k|fKt xg cfPsf dfnfdfgsf] dNo vnfO amp lbg leqdf

lhGL vftfdf cfDbfgL jfFWgkg] Jojyf x]sf] 5 sfofnon] =$(())- dNosf yfg

df]jfOn vlb ul uflj lrj gtL kiknfn 7fs c+ubk|fb ofbjn] jem]sf]df f] lhGL

fdfg lhGL vftfdf cfDbfgL jfFw]sf] b]lvPg vlb ePsf yfg df]jfOn lhGL vftfdf

cfDbfgL jfWg kb5

tNLxfoL hJbL ufpF ljsf ldlt

23 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofnon] jlw dfh g]kfnnfO

sfoqmd +rfng ug lbPsf] k]ZsL cflys jifsf] cGToDd 150000- k]ZsL jfsL x]sf] b]lvof]

lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

24 dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

of] jif+ sfof+nosf] |]tfcgf ufp ljsf ldlt tkm+ Pg cfO l Plof jsdf dfHbft x]sf]

11446- gub dfHbft -1138- tyf g]kfn js lnld6]8df x]sf] =5280- ul sn -

amp^- xfn Dd ufpkflnsf sf] vftfdf hDdf ePsf] b]lvPg pQm sd ufpkflnsfsf]

vftfdf hDdf ug+kb+5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

155

25 bflvnf M o jif sfofnon] sdrfLsf] tnjdf s66f fdflhs Iff s =1146- tyf

+rosf]if s66f u]sf] =)- ul sn =^^$- DjlGwt vftfdf hDdf ePsf] b]lvPg

s66L ul bflvnf gePsf] sd DjlGwt vftfdf bflvnf ugkb5

26 ljn ekfO+M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5

ufp ljsf ldltsf] sfofnon] ufpklifb +rfng ugsf nflu =))))- jh]6 vr n]v]sf]df

f]sf] ljn ekfO tyf vr k|df0fLt ug] sfuhft k]z ePg pQm vrsf] ljn ekfO k]z

ugkb5

27 cfGtls cfoM yfgLo lgsfo cflys k|zfg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnf ugkg] pNn]v 5 ufljsf] sfofnosf] cfGtls cfo b]vfPsf] 5g cfo Joodf

gb]vfPsf] sd olsg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

dlvofk66L dxlgof ufpF ljsf ldlt

28 j+s dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufp ljsf ldltsf] sfof+non] )amp073 df dfHbft x]sf] rfn tyf k_hLut ul

vftfsf] jftljs dfHbft -amp$amp- ePsf]df -$amp dfq dfHbft lhDd]jfL fL -

714584- 3l6 lhDd]jfL f]sf] 5 o DjGwdf kms lhDd]jfL f]sf] sd pk

sfof+nojf6 5fgljg ul olsg ug+kb+5

29 yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of] jif+

sfof+nosf] |]tfcgf ufp ljsf ldlt tkm+ Pg cfO l Plof jsdf dfHbft x]sf] -

25- tyf g]kfn js lnld6]8df x]sf] =12222- ul sn -14773- xfnDd ufpkflnsfsf]

vftfdf hDdf ePsf] b]lvPg pQm sd ufpkflnsfsf] vftfdf hDdf ug+kb+5

30 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 ufp ljsf ldltn] xgdfg dlGb

lgdf0f pkef]Qmf ldltnfO lbPsf] k]ZsL cflys jifsf] cGTo Dd 150000- k]ZsL jfsL

x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

31 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltn] of] jif dfnkf]tjf6 =)(-cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =))-jemfpgkg]df pQm sd lhNnf dGjo ldltdf jemfPsf] b]lvPg

jemfpg jfFsL pQm sd lhNnf dGjo ldltdf k7fpg kb5

32 bflvnf M o jif sfofnon] sdrfLsf] +rosf]if s66L ul bflvnf gePsf] =)(- tnj

=^^- eQmfgLdf fdflhs Iff s =^)- s66f ul sn =^^- DjlGwt

vftfdf hDdf ePsf] b]lvPg s66L ul bflvnf gePsf] sd DjlGwt vftfdf bflvnf ugkb5

33 sfo DkGg k|ltj]bg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -w_

jdf]lhd pkef]Qmf ldltn] u]sf] lgdf0f sfosf] dNofIacuteg gfkL lstfasf] cfwfdf lstf

eQmfgL lbg] tyf sfo DkGg k|ltj]bgsf] cfwfdf clGtd lstf eQmfgL lbgkg] pNn]v 5

ljwlts0f sfosf nflu ufp ljsf ldltjf6 =()))- jh]6 vr n]v]sf]df f]sf] k|fljlws

dNofIacuteg tyf sfoDkGg k|ltj]bg tof u]sf] kfOPg k|fljlws dNofIacuteg tyf sfo DkGgsf

cfwfdf dfq jh]6 vr n]Vgkb5

34 cfGtls lgoGq0f M ufpFkflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lhGL fdfgsf]

plrt e08fsf] Jojyf ug gs]sf] sdrfLsf] sfoljj0f tof gu]sf] dodf k]ZsL km5of6

gu]sf] j]hsf] nut gfv]sf] k]ZsL km5of6 tf]lsPsf] dodf xg] gu]sf] rgf k|jfxsf] nflu

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

156

x]Nk 8]s gx]sf] lb lgoGq0f vftf gfv]sf]of]hgf kmkmfs xg] gu]sf] gfuls j8fkq gfv]sf]

htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls

lgoGq0f Jojyf b[9 agfpgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv $ xhf a]h sfod b]lvPsf]df

k|flDes k|ltj]bg pknAw ufPkl5 = nfv xhf km5of6 u]sf]n] = sf]8 $( nfv 9 xhf

j]h km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg] =^ nfv ^ xhf lgoldt ugkg] =$ nfv

amp) xhf k]ZsL =( nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

157

cfxL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv (^ xhf of] jif+ cfo - sf]8 ( nfv $ xhf

d]t -( sf]8 nfv cfDbfgL ePsf]df - sf]8 amp nfv ( xhf vr+ eO+ - sf]8 $ nfv ^

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhGL Jojyfkg M g]kfn sfsf]] lg0foaf6 o ufpFkflnsf u7g e fljssf ^ j6f ufpF

ljsf ldltx o ufpFkflnsf cGtut j8f sfofnoxsf kdf xb cfPsf 5g fljsdf

uf=lj==xsf] 3 hUuf nufotsf rncrn DklQ o ufpFkflnsf cGtut kg] x+bf fljssf

ufpF ljsf ldltdf s] slt rncrng DklQ x]sf 5g f] sf] ljj0f lxt ufpF ljsf

ldltsf] Tosf] ljj0f jgfO aemfpg kg] ufpkflnsfn] oL k|fKt fdfg d]tsf] lhGL

]s8df cWofjlws ul j8f sfofnoxdf cfjostf cgf 56[ lhi6df hgfO jemfpg kg]df

fljs uf=lj==af6 jemfPsf] b]lvPg odf DjlGwt lgsfon] Wofg lbg kg] b]lvG5

2 cfGtls cfo M yfgLo sf+rfng P]g )amp$ cgf k|To]s yfgLo txn] cfkmgf] dftxtdf

ufpFkflnssf] If]q leqsf cfof cfhg xg] cfosf gtf]tx 9ordff lu6[L jfnjf bf]kfo rfrfo lgsfL

tyf df5fkfng kf]vLx 7]Ssf nufO cfo cfhg ug] xf6jhf Jojfo 3 hUUff jxfn s

htf s nufpg Sg] x+bf Totkm ljz]if Wofg lbgkg] b]lvPsf] 5 ljz]if uL o wgiff

lhNnfdf w] tfn tnfp kf]vLx x]sf TonfO +If0f uL Jojlyt kdf 7]Ssfdf nufpg

s]df k|r dfqfdf lgoldt cfDbfgL j9fpg lsg] Defjgf b]lvPsf] 5 odf ufpFkflnsfn]

ljz]if Wofg lbg hL b]lvG5

3 lhDd]jfLdividejaemfyM ut ljut jifxdf fljssf ufpF ljsf ldltxsf] cfGtls tyf clGtd

n]vfkLIf0f x+bf b]lvPsf j]h tyf k]ZsL sdsf] nut cWofjlws uL km5of6 afFsL j]h tyf

k]ZsL ufpFkflnsfn] cfkmgf] lhDdf lnO nut sfod uL km5of6 ug] ufpg] tkm tbfstf

b]vfpg kb5

4 lb lgoGq0f M o ufpFkflnsf cGtutsf ufpF ljsf ldltxdf cf=j= )ampamp$ Ddsf]

5kfO eP k|of]u e afFsL x]sf ljljw tyf dfnkf]t cnLsf nflu k|of]u xg] gubL lbx s]

slt af+sL x]sf 5g ltgsf] lb lgoGq0f vftf flvPsf] 5 5g f]sf] cWofjlws u] gu]sf]

Plsg uL ufpFkflnsfsf] lgoGq0f xg] uL gubL lbsf] bkof]u xg gkfpg] uL Jojyfkg

ug hL b]lvPsf] 5 odf sfofno k|dvn] ljz]if Wofg lbg kb5

5 k|ltj]bg M rgf k|ljlwdf cfwflt jtlylt ljj0f tof ug vNnf befpkq dfu uL k]z

ePsf yfg befpkq dWo] 3l6jfnf Osf] Knsf] d=c=s d]t =$()ndash sf] befpkq

jLs[t uL sfo ufPsf] kfOof] pQm sfosf] sfoDkGg ePsf] k|ltj]bg j]u g =$()ndash

vr n]v]sf] kfOof] ctM DkGg sfosf] k|ltj]bg lnO lhGL cfDbfgL d]t ug kb5

6 s 56 M cfos P]g ) sf] bkmf ( cgf eQmfgLdf = clu|d cfo s s6[L ugkg]

Jojyf 5 sfofnon] ljleGg ^ eQmfgLdf pQm s s6[L u]sf] gb]lvPsf]n] lgDgfgfsf] cfo

s =($(ndash cn ug kb5

7 lk|mh M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod -^_ df g]kfn sfjf6

sd vr geO jfFsL x]df lk|mh ug] k|of]hgsf nflu DjlGwt lgsfodf lkmtf k7fpgkg] pNn]v

5 fdflhs Iff eQf ljt0f ug =())ndash lgsff lbPsf]df =())ndash j8f

lrjsf] gfddf k]ZsL jk lgsff lbPsf] x+bf afFsL sd =)))ndash lkm|h xg kg]df df]Hbft

fv]sf] x+bf pQm sd j]h vftfdf bflvnf efr k]z ug kb5

8 k]ZsL MyfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf]

kmf6jfL k]z uL km5of+6 ug+ ufpgkg]+_ Jojyf 5 ufpkflnsf n] of] jif+ bf]gtf] t]gtf] lstf

fdflhs Iff eQf ljt0f ug tyf cGo sfosf nflu sdrfLsf gfddf =23632800-

k]ZsL lbPsf]df km5of6 ePsf] b]lvPg lgodfjnLdf ePsf] Jojyf cgf pQm k]ZsL km5of6

ug kb5

kf8]Zj ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

158

9 gub dfHbft M k|fKt cfo Joo ljj0f cgf gub dfHbft =))ndash b]lvPsf]n] pQm sd

ufpFkflnsfsf]] dn sf]if vftfdf hDdf ug kb5

10 fdflhs Iff s M tnj eQf eQmfgLaf6 s6[L fdflhs Iff s jfktsf] =))ndash

DjlGwt vftfdf bflvnf ug kg]df afFsL x]sf]n] pQm sd bflvnf ug kb5

11 sdrfL +lrt sf]if M ufp ljsf ldltsf] sfofnon] of] jif sdrfLxsf] tnj eQf ljt0f

ubf s6[f u]sf] sdrfL +ro sf]if jfktsf] =amp)ndash xfnDd bflvnf ug af+sL b]lvPsf]n]

pQm sd bflvnf ug kb5

12 k]ZsL afFsL M yflgo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =$amp$$ndashk]ZsL afFsL x]sf]df km5of6 u]sf 5gg o

jif fh lszf] ofbjsf] gfddf kf]vL ddtsf] nflu lbPsf] k]ZsL =)))))ndash afFsL x]sf]n]

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpkflnsf n] lqmotf b]vfpgkb5

13 js vftfM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf =- afFsL xsf]]

b]vfPsf] 5 pQm vftfsf] 6]6d]G6 dfu uL dfHbft sd ufpkflnsfsf] x]sf] dn sf]if vftfdf

bflvnf uL pQm j+s vftf jGb ug kb5

b]pL kjfx ufpF ljsf ldlt

14 fdflhs Iff eQfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod -^_ df g]kfn

sfjf6 sd vr geO jfFsL x]df lk|mh ug] k|of]hgsf nflu DjlGwt lgsfodf lkmtf

k7fpgkg] pNn]v 5 of] jif ufpljsf ldltsf] fdflhs Iff eQf ljt0f ug

=)$))ndash lgsff lbPsf]df =amp)$))ndash ljt0f ul lgsff jfsL =)))))ndash lkm|h

ug kg]df cGoq vr u]sf] b]lvof] pQm sd DjlGwt sdrfLjf6 cn uL +lrtsf]if ug

kb5

15 k+hLut vrM g]kfnsf] +ljwfgsf] wff $ df +3Lo +b k|b]z ef k|b]z sf yfgLo

tx nufotsf a +3Lo k|b]z sfL sfofnosf] n]vf sfgg adf]lhd lgoldttf ldtJolotf

sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL dxfn]vf kLIfsaf6 n]vfkLIf0f xg] pNn]v

5 ufp ljsf ldltn] of] jif k+hLut zLifsdf =(^)))ndash lgsff ePsf] dWo]af6 8s

u|fe]ndf =^$^)))ndash 8s ddtdf =^()))ndash cktfnsf] kmlgrfsf] =))))ndash cGo

ljljw sfodf vr ePsf] d]t =^ampamp(ampndash vr b]vfO =amp)))))ndash eQmfgL lbg afFsL xsf]

ljj0f k]z u]sf] 5 pQm vrsf |]tf sfuhft k]z xg gcfPsf]n] vr Plsg ug lsPg

ctM k+hLut vr ug] of]hgf jLs[t ePsf] klifbsf] lg0fo lxtsf] |]tf k]z ug kb5

16 rfn vrM o cjlwdf tnj eQf d]tsf] nflu =)))ndash lgsff ePsf]df tnjdf

=(ndash sfofno +rfng lj1fkg vr =))ndash d]t =amp)^(ndash vr u]sf]

b]lvof] lgsff eGbf j9L vr ug gldNg] xFbf j9L vr = $amp^(ndash sg gtf]taf6 vr

cfPsf] xf] Plsg ug lsPg sdrfL +ro sf]if =()$ndash gfuls nufgLsf]if

=)(ndash bflvnf ug afFsL b]vfPsf] 5 ctM rfn vrsf] Dk0f |]tf k]z ug kb5

17 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

159

kbflwsfL tyf sdrfLsf] gfddf =amp)- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpkflnsf n] lqmotf b]vfpgkb5

18 cfGtls cfoM yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 ufljsf] sfofnosf] cfGtls cfo b]vfPsf] 5g cfo Joodf gb]vfPsf]

sd 5fgljg ul cfGtls cfo ufpkflnsfsf] dnsf]if vftfdf cfDbfgL jfWg kb5

cfxL ufpF ljsf ldlt

19 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t jfkt =$$- cn ePsf]df f] sf] k|ltztn] xg] =)^ndash lhNnf

dGjo ldltdf bflvnf ugkg]df gu]sf]n] pQm sd DjlGwt lgsodf bflvnf ugkb5

20 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =)(^^)ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpkflnsf n] lqmotf b]vfpgkb5

21 gub dfHbft M To uf=lj==af6 k|fKt cfo Joo ljj0f cgf =$$- gub dfHbft b]lvPsf]

x+bf pQm sd ufpFkflnsfsf] dn sf]ifdf bflvnf ug kb5

nvfL ufpF ljsf ldlt

22 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltaf6 dfnkf]t jfkt =))amp- cn u]sf]df f] sf] k|ltztn]

xg] =)$ndash lhNnf dGjo ldltdf blvnf u]sf] b]lvPg pQm sd lhNnf dGjo ldltdf

bflvnf ug kb5

23 gub dfHbft M To uf=lj==af6 k|fKt cfo Joo ljj0f cgf =(amp$- gub dfHbft b]lvPsf]

x+bf pQm sd ufpFkflnsfsf] dn sf]ifdf bflvnf ug kb5

24 js vftf MyfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg cfO L a+sdf x]sf] vftfdf =(^- afFsL b]lvPsf]n]

pQm j+saf6 6]6d]G6 dfu uL dfHbft b]lvPsf] sd ufpFkflnsfsf] dn sf]ifdf bflvnf uL pQm

j+s vftf jGb ug kb5

wgfhL ufpF ljsf ldlt

25 gub dfHbft M To ufp ljsf ldltaf6 k|fKt cfo Joo ljj0f cgf =$)- gub dfHbft

b]lvPsf] x+bf pQm sd ufpFkflnsfsf] dn sf]ifdf bflvnf ug kb5

26 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =amp)^)))ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg of]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

160

jif knlst zfxsf] gfddf lbPsf] k]ZsL =amp)))ndash d]t km5of6 ePsf] b]lvPg lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpkflnsf n]

lqmotf b]vfpgkb5

27 js vftf MyfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg cfO L a+sdf x]sf] vftfdf =amp((- afFsL b]lvPsf]n]

pQm j+saf6 6]6d]G6 dfu uL dfHbft b]lvPsf] sd ufpFkflnsf]] dn sf]ifdf bflvnf uL Pg

cfO L j+s sf] vftf jGb ug kb5

28 s 56 M gtj0f kf]vL lh0ff]4f pkef]Qmf ldltsf] gfddf 8sdf df6f] kg] u|fe]n ug] sfosf

=$)))- sf] k|fljlws dNof+sgsf] cfwfdf ut jifsf] k]ZsL =$))))ndash km5of6 uL

=))))ndash eQmfgL lbPsf] b]lvof] pQm eQmfgL lb+bf +nUg ljn ekfO dWo] PSfe]6 ef8fsf]

j]gfdL ljnsf] =^$)))ndash sf] gubL lb dfj]z u]sf] Gb P08 GWof sDkgL k|f=ln=sf]

df6f] vGg] kg u|fe]n ldnfpg] sfosf] d]lg ef8f =^))ndash vr n]vsf]df cfos P]g

) cgf ef8f eQmfgLdf ) k|ltztsf bn]eQmfgLdf g s6[f ugkg] =$)^)ndash s6[f

u]sf] b]lvPg ctM pQm sd cn ug kb5

emf]emL s6of ufpF ljsf ldlt

29 gub dfHbft M k|fKt cfo Joo ljj0fdf =)ndash gub dfHbft b]lvPsf] x+bf pQm sd ufpkflnsf

sf] vftfdf bflvnf ug kb5

30 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =$amp)- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpkflnsf n] lqmotf b]vfpgkb5

31 cfGtls cfoM yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 ufljsf] sfofnosf] cfGtls cfo b]vfPsf] 5g cfo Joodf gb]vfPsf]

sd 5fgljg ul cfGtls cfo ufpkflnsfsf] dnsf]if vftfdf cfDbfgL jfWg kb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 amp) nfv xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] = nfv $( xhf lgoldt ugkg] =) nfv $ xhf k]ZsL = sf]8

nfv ) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

161

hgsglGbgL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufp_kflnsfsf] ut jif+sf] dfHbft - nfv xhf of] jif+ cfo -amp sf]8 nfv amp^ xhf

d]t -amp sf]8 amp nfv ampamp xhf cfDbfgL ePsf]df - sf]8 $) nfv xhf vr+ eO+ - sf]8

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df ufpFkflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

gukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]

b]lvof] o af6 ufFpkflnsfsf] rn crn DklQ tyf fx cfdLsf] cjyf olsg ug

lsPg k|rlnt lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof

ug kb5

2 lk|mh M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df g]kfn sfaf6

k|fKt sg cgbfg sd lkm|h ugkg] eP lkm|h ug] k|of]hgsf] lgldQ DjlGwt lgsfodf lkmtf

k7fpgkg] pNn]v 5 o gukflnsfnfO fdflhs Iff sfoqmddf =$))- lgsff

e =$))- vr eO afFsL x]sf] =amp)))- lkm|h k|of]hgsf] lgldQ sf]if tyf n]vf

lgoGqs sfofnodf lkmtf guL ufFpkflnsfsf] sf]ifdf g hDdf uL fv]sf] b]vLof] vr geO

dfHbft x]sf] sd l~rt sf]if bfvLnf ugkb5

3 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGTo Dd

$ sdrfLsf gfddf fdflhs Iff tkmsf] 15679200-k]ZsL jfsL x]sf] b]lvof]

lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

4 clu|d cfosM cfos P]g ) sf] bkmf tyf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non] cfkt+sjf6 fdfu|L vlb ul -133470- eQmfgL

u]sf]df clu|d cfos s66L u]sf] kfOPg clu|d cfos s66f ug 56 ePsf] clu|d cfos

=5152-cn uL +lrtsf]if bflvnf ugkb5

5 ljn ekfO M yfgLo lgsfo cfly+s k|fg lgodfjnL)^$ sf] lgod $^[ df vr+ ubf+ clwsf k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5

sfofnon] of] jif ljleGg j8fdf 8s ddt tyf zIfLs fdfu|L ljt0f ul eQmfgL lbPsf]df

sfo DkGg uL ljn ekfO k]z u]sf] b]lvPg ljn ekfO k]z gePsf] 106000- sf] ljn

ekfO k]z ug kb5

6 cfGtls cfoM yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 ufpkflnsf sf] sfofnosf] of] jif cfGtls cfo b]vfPsf] 5g cfo

Joodf gb]vfPsf] sd olsg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

7 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o ufFpkflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] ljut jifsf k]ZsLsf] clen]v cwfjlws gu]sf] vlb

of]hgf tof gu]sf] ljnekfO k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb

lgoGq0f vftf gfv]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf]

kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

Ogjf ufpF ljsf ldlt

8 cfGtls cfoM yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 ufpkflnsf sf] sfofnosf] of] jif cfGtls cfo b]vfPsf] 5g cfo

Joodf gb]vfPsf] sd 5fgljg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

162

9 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =2613907- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufFpkflnsfn] lqmotf b]vfpgkb5

10 fdflhs Iff sM of] jif sdrfLxsf] tnjjf6 s66f gePsf] fdflhs Iff s jfktsf]

=))amp- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

aNxfuf]7 ufp ljsf ldlt

11 cfGtls cfoM yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 uf=lj==sf] sfofnosf] of] jif cfGtls cfo b]vfPsf] 5g cfo Joodf

gb]vfPsf] sd 5fgljg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

12 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =^)))- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg of]

jif fhsdf zfx l8sf] gfddf kmgLr vlb ug lnPsf] =)))))- k]ZsL jfFsL b]lvPsf]n]

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpkflnsfn] lqmotf b]vfpgkb5

13 gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =)- b]lvPsf]n] pQm sd

ufpkflnsf sf] dn sf]if vftfdf hDdf ug kb5

14 tfnLdM yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[^ df eQmfgL ubf+ lt

ku] gku]sf] r]s hfr ul eQmfgL lbgkg]+ pNn]v 5 uf|dL0f fdbflos ljsf s]Gb|Fu jfndqL

yfgLo zfg tfnLd ~rfng ug $)))- jh]6 vr n]v]sf]df xeflu vrsf] ljnekfO

j]u vr n]v]sf] jh]6 vr n]v]sf] b]lvof] ljn ekfOsf cfwfdf dfq ah]6 vr n]Vgkb5

k|=v]=dxjf ufpF ljsf ldlt

15 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =amp($amp- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpkflnsf n]

lqmotf b]vfpgkb5

16 gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =7631- b]lvPsf]n] pQm sd

ufpkflnsf sf] dn sf]if vftfdf hDdf ug kb5

17 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

163

o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf hgskdf x]sf] vftfdf =)- afFsL

xsf]] b]vfPsf] 5 pQm vftfsf] sd ufpkflnsf sf] dn sf]if vftfdf bflvnf uL pQm j+s

vftf jGb ug kb5

18 cfGtls cfoM yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 uf=lj==sf] sfofnosf] of] jif cfGtls cfo b]vfPsf] 5g cfo Joodf

gb]vfPsf] sd 5fgljg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

vhL rGxf ufpF ljsf ldlt

19 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =))))- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg of]

jif xl z+s kfjfgn] xn] dlGb lgdf0fsf] nflu lnPsf] =)))))- k]ZsL jfFsL b]lvPsf]n]

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpkflnsf n] lqmotf b]vfpgkb5

20 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 = ^- cn ePsf] ljj0f k]z ePsf] 5 f] sddWo]

k|ltztn] xg] =$^- ut aifsf] =amp^$- d]t hDdf =(amp()- lhNnf dGjo ldltdf

k7fpg kb5

ktgsf ufpF ljsf ldlt

21 gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =87- b]lvPsf]n] pQm sd

ufpkflnsf sf] dn sf]if vftfdf hDdf ugkb5

22 utsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =amp- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpkflnsf n] lqmotf b]vfpgkb5

23 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =^amp- cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo]

k|ltzt n] xg] =^(- lhNnf dGjo ldltdf k7fpg kb5

24 fdflhs Iff sM of] jif sdrfLxsf] tnjjf6 s66f gePsf] fdflhs Iff s jfktsf]

=$)$- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

25 clu|d cfosM cfos P]g ) sf] bkmf tyf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non] df]8n XodkfOk P08 s_s|L6 OG86 laquoLh k|fnL jf6 kf]n vlb

ul ^__))- eQmfgL u]sf]df f]sf] - k|ltzt clu|d cfos jfkt =$amp$amp- s66f u]sf]

b]lvPg clu|d cfos s66f ug 56 ePsf] sd cn uL +lrtsf]if bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

164

aNxf s7fn ufpF ljsf ldlt

26 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =(amp(- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg of]

jif sdrfLsf gfddf =))))- k]ZsL jfFsL b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd

tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpkflnsf n] lqmotf b]vfpgkb5

27 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf hgskdf x]sf] vftfdf =)- afFsL

xsf]] b]vfPsf] 5 pQm vftfsf] sd ufpkflnsf sf] dn sf]if vftfdf bflvnf uL pQm j+s

vftf jGb ug kb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 ^amp nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =^ xhf lgoldt ugkg] = nfv amp xhf k]ZsL = sf]8 ^ nfv ( xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

165

nIdLlgof ufpkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -$ nfv xhf of] jif+ cfo -$ sf]8 ) nfv $(

xhf d]t -$ sf]8 ( nfv ^ xhf cfDbfgL ePsf]df - sf]8 nfv $ xhf vr+ eO+ -

sf]8 $ nfv amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

lhGL Jojyfkg M g]kfn sfsf] ldlt )ampamp sf] lg0foaf6 o gukflnsf u7g e

fljssf ( j6f ufpF ljsf ldltx o gukflnsf cGtut j8f sfofnoxsf kdf xb

cfPsf 5g fljsdf uf=lj==xsf] 3 hUuf nufotsf rncrn DklQ o gukflnsf

cGtut kg] x+bf fljssf ufpF ljsf ldltdf x]sf rncrng DklQsf] ljj0f lxt ufpF

ljsf ldltn] aemfpg kg] gukflnsfn] oL k|fKt fdfg d]tsf lhGL ]s8df cWofjlws

ul j8f sfofnoxdf cfjZostf cgf 5sect[ xfos vftfdf hgfO jemfpg kg]df fljs

uf=lj==af6 osf] jemfPsf] b]lvPg odf DjlGwt lgsfon] Wofg lbg kg] b]lvG5

cfGtls cfo M yfgLo sf+rfng P]g )amp$ cgf k|To]s yfgLo txn] cfkmgf] dftxtdf

gukflnssf] If]q leqsf cfo cfhg xg] cfosf gtf]tx 9ordff lu6[L jfnjf bf]kfo rfrfo lgsfL

tyf df5fkfng kf]vLx 7]Ssf nufO cfo cfhg ug] xf6jhf Jojfo 3 hUUff jxfn s

htf s nufpg Sg] x+bf Totkm ljz]if Wofg lbgkg] b]lvPsf] 5 ljz]if uL o wgiff

lhNnfdf w] tfn tnfp kf]vLx x]sf TonfO +If0f uL Jojlyt kdf 7]Ssfdf nufpg

s]df k|r dfqfdf lgoldt cfDbfgL j9fpg lsg] Defjgf b]lvPsf] 5 odf ufpkflnsfn]

ljz]if Wofg lbg hL b]lvG5

k]ZsL af+sL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGTo Dd

sdrfLsf gfddf of]hgf +rfng tyf fdflhs Iff jfktsf] 11792853- k]ZsL jfsL

x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

$ clu|d cfosM cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non] ljleGg amp cfktsjf6 ljleGg vlb tyf ]jfdf clu|d

cfos s66L u]sf] kfOPg clu|d cfos s66f ug 56 ePsf] clu|d cfos =21408-

cn uL +lrtsf]if bflvnf ugkb5

ufl8 ef8fM +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt )amp$$ klkq jdf]lhd

yfgLo txdf ljlgof]lht jh]6jf6 lgjflrt k|ltlglw gePsf] cjyfdf ufl8 ef8f vr ug

gkfOg] pNn]v 5 o jif ufpkflnsf n] sfofno k|of]hgsf lgldQ )amp$ h]i7 dlxgfdf ufl8

ef8fdf lnO ef8f sd =())))-eQmfgL u]sf] lgodDdt b]lvPg oL klkqsf] dgzfo

ljklt ufl8ef8fdf lnO vr ug]sfo lgoGq0f ugkb5

^ bf]xf]f] eQf M yfgLo lgsfo cfly+s k|fg lgodfjnL)^$ sf] lgod $^[^ df eQmfgL ubf+

lt ku] gku]sf] r]s hfr ul eQmfgL lbgkg]+ pNn]v 5 o ufp+kflnsfaf6 j8f lra gtL fd

nvg ofban] )amp dfub]lv )amp$ cfiff9Ddsf] eQf dfls =^)))- sf bn] =$)))ndash

eQmfgL lnPsf] b]lvof] uf=lj== lraxnfO d]t tnasf] Uuml n] xg] sd k|f]Tfxg eQf

jfkt hNnf ljsf ldltaf6 vr n]lvPsf] b]lvPsf] x+bf bf]xf] xg] ul eQmfgL lbPsf]

=$)))-cn ug kb5

amp ljnekfOM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ df vr ubf vrsf]

aLn ekfO lxt n]vf fVg kg] Jojyf 5 ufp+kflnsf sf] sfofnon] ljleGg uf]Zjf

efrjf6 eQmfgL u]sf]df ljn ekfO j]u =^amp- eQmfgL lbPsf] lgodDdt b]lvPg

lgDg vrsf ljn ekfO k]z ug kb5

utjifsf] eQmfgLM yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL 2064 sf] lgod 39df

eQmfgL lbg jfsLsf] ljj0f cgrLndash24 tof uL f] cgrLsf cfwfdf dfq vr ugkg]+

pNn]]v 5 ufp+kflnsfn] o cflys aifdf ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf]

cgrL 24 clen]v k|df0fLt j]u sfofno xof]uL fd cflzif dxtf]sf] 2072 rq b]vL 2073

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

166

cfiff9 Ddsf] tnj eQmfgL u]sf] =40000- lgod +ut b]lvPg otf] sd eQmfgL ubf

lgodfjnLdf ePsf] Jojyfsf] klkfngf ug kb5

( dNo clej[l4 sM dNo clej=l4 s lgodfjnL ) sf] lgod ^ s adf]lhd dNo clej=lb s

eQmfgLsf] hfgsfL cfGtls fhZj sfof+nodf k7fpg kg]+ Jojyf 5 o jif+ eQmfgL ePsf amp

cfkt+ssf] dNo clej=lb s sdsf] hfgsfL cfGtls fhZj sfof+nodf k7fPsf] b]lvPg ctM

sfof+non] lgodfgf dNo clej=l4 s =274502- eQmfgLsf] hfgsfL lbgkb+5

) cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o ufp+kflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] ljut jifsf k]ZsLsf] clen]v cwfjlws gu]sf] vlb

of]hgf tof gu]sf] ljnekfO k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb

lgoGq0f vftf gfv]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf]

kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

klx ufp+ ljsf ldlt

dfnkf]tM yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

o ufp ljsf ldltn] of] jif dfnkf]tjf6 cfDbfgL $- u]sf]df f]sf] k|ltztn] xg]

=ampndash lhNnf dGjo ldltsf] vftfdf bfvLnf ugkb5

sdrfL +rosf]ifM sfofnon] k|f= ]z sdf dxtf]sf] )amp efb|b]vLsf] sdrfL +rosf]if

sd =$- bflvnf u]sf] b]lvPg pQm +rosf]if jfktsf] sd bflvnf ugkb5

js vftf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf

sfof+non] cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+

Jojyf 5 o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf hgskdf x]sf] vftfdf

=^ndash afFsL xsf]] b]vfPsf] 5 pQm vftfsf] 6]6d]06 dfu uL dfHbft sd g]=f=

j+sdf ufpFkflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL k|fOe]6 j+ssf] vftf jGb

ugkb5

$ gub dfHbftM k|fKt cfo Joo ljj0f cgf gub dfHbft =$$$$- b]lvPsf]n] pQm

sd ufp+kflnsf sf] dn sf]if vftfdf hDdf ug kb5

k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf]

xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh

lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf

sdrfLsf] gfddf =4609904- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o jif lzjrGb|

ofbjsf gfddf =$- tyf jfYo rfsL kxLsf gfddf =$))))- ul sn $$-

k]ZsL afFsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg]

sfodf ufp+kflnsfn] lqmotf b]vfpgkb5

lghf]8f ufp+ ljsf ldlt

^ gub dfHbft M k|fKt cfo Joo ljj0f cgf gub dfHbft =^ndash b]lvPsf]n] pQm sd

ufp+kflnsfsf] dn sf]if vftfdf hDdf ug kb5

amp dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg]

pNn]v 5 of] jif dfnkf]t cnLaf6 =^^ndash cn ePsf] ljj0f k]z ePsf] 5 f] sd

dWo] k|ltzt =()^) ut aifsf] =)amp) d]t hDdf =(ndash dWo] =$^)-

bfvLnf ePsf]df bflvnf ug af+sL =ndash lh=lj== k7fpg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

167

js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf f=af=asdf x]sf] vftfdf =))))ndash afFsL xsf]] b]vfPsf]

5 pQm vftfsf] 6]6d]06 dfu uL dfHbft sd ufp+kflnsfsf] gfddf x]sf] dn sf]if vftfdf

bflvnf uL pQm j+ssf] vftf jGb ug kb5

( k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =2440759- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

o jif ljleGg ( JoflQmxsf] gfddf jfFsL x]sf] =amp))))- k]ZsL] lgoddf ePsf] Jojyf

adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufp+kflnsf n] lqmotf

b]vfpgkb5

alglgof ufp+ ljsf ldlt

) dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

of] jif dfnkf]t cnLaf6 =$^))- cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo]

k|ltzt =^))- ut aifsf] =$^amp- d]t hDdf =((- lhNnf dGjo k7fpg kb5

gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =($- b]lvPsf]n] pQm sd

ufp+kflnsf sf] dn sf]if vftfdf hDdf ug kb5

k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =1121404- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

o jif sdrfL tyf pkef]Qmf ldltsf gfddf jfFsL x]sf] =282602-k]ZsL] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n]

lqmotf b]vfpgkb5

fdflhs Iff sM sfofnon] of] jif sdrfLsf] tnj eQmfgLdf k|ltztsf bn]

fdflhs Iff s jfkt =($$- s66f ul DjlGwt vftfdf bflvnf u]sf] b]lvPg

fdflhs Iff s jfktsf] sd DjlGwt fhZj vftfdf bflvnf ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 $amp nfv amp xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] =amp xhf lgoldt ugkg] = nfv $amp xhf k]ZsL = sf]8 $ nfv

( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 168

hn]Zj gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] lhDd]jfL =amp nfv amp xhf of] jifsf] cfo = sf]8

nfv () xhf d]t =( sf]8 nfv ^ xhf cfDbfgL ePsf]]df =^ sf]8 nfv $ xhf

vr eO = sf]8 amp) nfv dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 dfHbftM ut jifs]f n]vfkLIf0f k|ltj]bgsf] cfwfdf dfHbft olsg uL f]sf] cfwfdf lhDd]jfL

fg kb5 o gukflnsfn] ut jifsf] clGtd n]vfkLIf0f gufPsf]n] ut jifsf] lhDd]jfL

f]sf] =^)amp)))ndash xhf olsg ug lsPg

2 f]em vlb mdash fjhflgs vlb lgodfjnL )^$ sf] lgod ( $ cgf nfv eGbf

a9Lsf] dfnfdfg vlb ubf af]nkq tyf lnjGbL befpkqsf] dfWodjf6 vlb ugkg] Jojyf

5 o gukflnsfnfO ) nfv lkofF kFhLut cgbfg sd lgsff ePsf]dWo] =amp)))ndash

xhf sfofnosf] kjfwfsf] nflu kmlgr jfL fwg d]lzgL cfhf vlb ubf do cefj

b]vfO lw vlb u]sf]n] pQm vlb k|lqmof lgoldt b]lvPg fjhlgs vlb sfo lgodcgf

ug kb5

3 DklQ xtfGt0fM yfgLo txsf] zfg ~rfng DjGwdf hfL ulPsf] cfb]z )amp sf]

DklQ xtfGt0f DjGwL lgb]zg sf] aFbf g+= $ df gukflnsf sfod xbf f] leq dflxt

ePsf fljssf ufpF ljsf ldlt jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf

clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] pNn]v 5 f]

cgf gukflnsfn] yk ePsf fljssf rf ufpF ljsf ldltsf] DklQ k|fKt uL clen]v

fv]sf] b]lvPg cfkmgf] sfoIf]q leq cfPsf Dkltsf] clen]v Jojlyt uL +If0fsf] pkoQm

Jojyf ldnfpg kb5

4 clu|d s M cfos P]gsf] bkmf ( df ]jf zNs ef8f 7]Ssf tyf sf jfktsf]

eQmfgLdf clu|d s ssectL ug] Jojyf 5 gukflnsfn] ljleGg JolQm +yf tyf kf6LnfO

eQmfgL lbFbf f] cgf ssectf ug kg] clu|d s =)))ndash ssectf gu]sf]n] cn uL l~rt

sf]if bflvnf ugkb5

5 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 sfofnon] o cflys jif ljleGg

sdrfLnfO lbPsf] k]ZsL = ^))))ndash +yfnfO uPsf] = $^))) ndash xhf d]t

amp$)))ndash xhf km5of6 ug afFsL x]sf] b]lvPsf]n] pQm k]ZsL lgodfgf cn

km5of6 ug kb5 fy ut ljutsf] k]ZsLd]t olsg uL km5of6 xg kb5

6 as lxfaM sfofnon] cflys jifsf] cGTodf cGtdf gt]tf cgf afFsL x]sf] sd aFs ljj0f

lnO le8fg xgkb5 gukflnsfn] jiffGtdf =amp))))ndash xhf jfsL b]vfPsf] 5

sfofnon] aFs lxfa ljj0f tof gu]sf]n] afFsL lxfj le8fpg lsPg aFs lxfa ljj0f

tof uL dfHbft olsg ug kb5

7 n]vfkLIf0f mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd

n]vfkLIf0f ufpg kg] sfggL Jojyf 5 gukflnsf cGtutsf fljssf $ yfgLo lgsfosf]

o jifsf] cfGtls n]vfkLIf0f ut jifsf] clGtd n]vfkLIf0f ufPsf] kfOPg n]vfkLIf0f

gufpg] lhDj]jf kbflwsfL pk lgodfgf sfjfxL xg kb5

8 cfGtls lgoGq0fM sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ cgf vlb

of]hgf tyf u of]hgf tof gu]sf] jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf]

dfnfdfgsf] dNo gvnfPsf] ddt clen]v gfv]sf] vlb of]hgf tyf u of]hgf tof

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 169

gusf] dfnfdfg vlb ubf nfut cgdfg tof gusf] gfuls a8fkq x]Nk 8]ssf]

Jojyf gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug]

gu]sf] of]hgf xtfGt0f gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f k|ltj]bg lng]

gu]sf] sfoqmdut vftf fVg] gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g

gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug] ltgLxsf] ljZn]if0f ug] f]

cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] sfofnosf rgfx j]afO6df k|jfx ug]

gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf]

x]sf] b]lvof] k|rnLt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9

agfpg kb+5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0fjf6 = sf]8 ( nfv ) xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] = sf]8 amp nfv $ xhf k]ZsL

= sf]8 amp nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 170

albjf gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =$ nfv amp^ xhf of] jifsf] cfo =^ sf]8 ( nfv

xhf d]t hDdf =^ sf]8 amp nfv $ xhf cfDbfgL ePsf]df =) sf]8 nfv amp xhf

vr eO =^ sf]8 nfv ( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 a aemfy M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] klkqsf] bkmf amp

jdf]lhd ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf

gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf

gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5

2 DklQ xtfGt0f M yfgLo txsf] zfg ~rfng DjGwdf hfL ulPsf] cfb]z )amp sf]

DklQ tfGt0f DjGwL lgb]zg sf] aFbf g+= $ df gukflnsf sfod xbf f] leq dflxt

ePsf fljssf ufpF ljsf ldlt jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf

clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] pNn]v 5 f]

cgf gukflnsfn] yk ePsf fljssf rf ufpF ljsf ldltsf] DklQ k|fKt uL clen]v

fv]sf] b]lvPg cfkmgf] sfoIf]q leq cfPsf Dkltsf] clen]v Jojlyt uL +If0fsf] pkoQm

Jojyf ldnfpg kb5

3 nfut cgdfg M fjhlgs vlb P]g )^ sf] bkmf cgf fjhlgs lgsfon] dfnfdfgsf]

k]llkms]zgsf] cwLgdf xL nfut cgdfg tof ugkg] Jojyf 5 sfofnon] Nofk6k

8]s6k sDKo6 nufot kmlgr lef]lNeEuml sL clkm bfh ljleGg 6]an nufotsf fdfg

vlb ubf lgodsf] pkoQm k|fjwfg cgf nfut cgdfg tof guL dfnfdfg vlb u]sf]

kfOof] sfofnon] nfut cgdfg tof uL vlb ug]tkm Wofg lbgkb5

31 sfofnon] cfGtls cfoaf6 gu kfZj lrq tofLsf] nflu =())))ndash nfut cgdfg pNn]v

u]sf]df nfut cgdfg lgwf0fsf] cfwf pNn]v u]sf] 5g

4 cfDbfgL lb M sfofnodf blgs k|fKt sd cfDbfgL lb jf6 cfDbfgL hgfO f]xL lbg jf

ef]lnkN6 sf]ifdf hDdf ug kg] Jojyf 5 ljleGg lzifsjf6 blgs cfDbfgL ePsf] f] dWo]

sf]ifdf hDdf ePsf] sd dfHbft sd ki6 b]lvg] ul clen]v cBfjlws ug kg]df sfofnon]

gubL lb lgoGq0f vftf fv]sf] b]lvPg hsf] sf0f sfofno j8f sfofnojf6 k|fKt

cfDbfgL bflvnfsf] lytL Plsg ug lsPg

41 sfofnon] Osf] Kn k|f=ln=sf] cfo n]vf km6j]o k|of]u uL ljleGg cfo zLifsaf6 xg]

cfGtls cfosf] n]vfFsg u]sf] kfOof] PsLs[t cfo adf]lhd o jif =($ndash cfGtls

cfo cfhg ePsf] b]lvP tfklg zLifut cfjlws cfo +sng ljj0f cgf =amp)amp ndash

dfq cfo b]lvG5 sfofnoaf6 pQm sd cfDbfgLsf] blgsdfls jflifs cfDbfgLdividebflvnf

Kfi6 b]lvg] clen]v k|fKt gePsf]n] f] DaGwdf ljZjt xg] cjyf x]g

5 pkef]Qmf ldlt M gu If]q kjfwftkm kSsL gfnf lgdf0f 8s sfnf]kq] 8s aQL h8fg

htf sfodf yfgLo nfeu|fxL dbfosf] d]t nfut xlutf h6fO DalGwt pkef]Qmf ldlt

dfkmt sfoqmd +rfng u]sf] kfOof] sfoqmddf gukflnsfsf] tkmaf6 cgbfg jk sd

pknAw ufpFbf nfeu|fxL dxsf] tkmaf6 gub nfut xeflutf h6fpg] u]sf] tyf

gukflnsfn] Doflrordf km08sf] dfWodaf6 gtf]tsf] Jojyf h6fO sfoqmd +rfng ug] u]sf] 5

of] jif gukflnsfaf6 +rfng u]sf] sfoqmddf b]lvPsf Joxf]f lgDgfgf 5g

51 pkef]Qmf ldlt +u Demftf u]sf] sd eGbf sd sfo DkGg eO Demftf jdf]lhdsf]

cgkftdf xefuLtf sd ePsf]df d]t k cgbfg sd pknAw ufO a9L vr n]v]sf]

=^ndash cn xg kb5

51 gu kjfwf lgdf0ffy o jif f]n yfg vlbdf ==amp))ndash ah]6 vr u]sf] 5 pQm

f]n sfofnosf] Sjf6 sDkfpG8 leq Uof]h uL fv]sf] xfn Dd klg k|of]udf NofPsf]

b]lvPg ctM ck|]6sf] Jojyf ldnfO kjfwf ljsfsf sfodf nufO tLo 8s lgdf0f tyf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 171

DktLsf] pRrtd pkof]u uL gukflnsfsf] cfo cfhgdf j[l4 ug] tkm sfofnosf] kxn

ugkb5

6 k]ZsL] M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df drfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf]

xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt

k]ZsL sd cn ugkg] Jojyf 5 lhNnf dGjo ldltaf6 uf=lj= cgbfg zLifsaf6

fljssf $ uflj dividexfnsf j8f sfofnonfO =(ndash k]ZsL vr n]vL jiffGtdf

Psdi6 kdf k]ZsL km5of6 u]sf] 5 sfoqmd DkGg ePkl5 kmfF6jfL k]z uL k]ZsL km5of6

ug] ufpg] Jojyf ePsf]df jiffGtdf Psdi6 kd k]ZsL km5of6 u]sf] kfOof] oL k]ZsL

km5of6 u]sf] eP tfklg gt]itf kLIf0faf6 )ampamp$ eGbf kl5 gub =ndash bflvnf

ePsf] 5 ctM lgodfgf dodfg Ltkjssf kmfF6jfL k]z uL k]ZsL km5of6 ug kb5

7 dNo clej[l4 ssf] hfgsfL M dNo clej[l4 s lgodfjnL ) sf] lgod ^-s_ df 7]Ssf lbg]

sfL lgsfo fjhlgs +3 +yf jf btf ePsf] JolQmn] cfkmn] u]sf] 7]Ssf Demftf s

eQmfgLsf] hfgsfL DalGwt cfGtls fhj sfofnodf lbg kg] Jojyf 5 sfofnon] ljleGg

dodf sfofno fdfg sDKo6 kmlgr jfL fwg nufotsf lhGL dfnfdfg vlb ubf

dNo clej[l4 s eQmfgL u]sf] hfgsfL DalGwt cfGtls fhj sfofnodf k7fPsf] b]lvPg

8 gfnf] xhf lbg sfoqmd M sfofnon] gukflnsf If]qsf ljleGg ( j6f cf=cf=Pg=cfO

dxsf] vftfdf = )))ndash sf bn] =)))ndash ( j6f cf=cf=Pg=cfO=dxsf] vftfdf

=))))ndash sf bn] =)))))ndash d]t j6f dxsf] vftfdf sn =))))ndash

hDdf u]sf] 5 pQm sd k]ZsL lbO f]sf] kmfF6jfL lnO k]ZsL km5of6 ug kg]df

sdrfLnfO k]ZsL lbO aFs hDdf uL lbPsf] cfwfdf lghsf] gfdsf] k]ZsL km5of]6 u]sf]n] pQm

sd ah]6 vr ePsf] b]lvof] sfoqmd sfofGjog lgb]lzsf adf]lhdsf sfo k|ult lxtsf

kmfF6jfL a]u ah]6 vr n]Vg lgodDdt b]lvPg

9 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df gukflnsf] vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan ekfO

nufotsf |]tf +nUg uL vr ug kg] Jojyf 5 sfofnon] yfg df]6fOsn vlbsf]

nflu =$(())ndash vr n]v]sf]df dfu kmfd vlb cfb]z lhGLbflvnf An as nufotsf

k|df0f sfuhft +nUg u]sf] b]lvPg cfjZos ljj0f +nUg uL lhGL cBfjlws xg kb5

10 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf]+ k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb

of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg

dfly sfjflx gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf]ddt clen]v

gfv]sf] dfnfdfg vlb ubf nfut cgdfg tof gusf] gfuls a8fkq x]Nk 8]ssf]

Jojyf gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug]

gu]sf] of]hgf xtfGt0f gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f k|ltj]bg lng]

gu]sf] sfoqmdut vftf fVg] gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g

gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug]]jf k|jfx k|lqmof j[4 tyf ckfEuml

dqL n+lus dtfdns gx]sf] sfofnosf rgfx j]afO6df k|jfx ug] gu]sf htf

slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rnLt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

11 8s lgdf0f M pQm 8s tf]Gglt uL sfnf]kq] ug] sfosf] nflu = )amp()))ndash nfut

cgdfg jLs[t eO af]nkqsf] nflu k|sflzt rgf cgf aeGbf sd b]6 san ug] lgdf0f

JojfoL l4u9L OlGhlgo P08 laN8 k|f=ln=sf] = )$ampndash -= k|ltzt sd_ sf]

af]nkq jLs[t ePsf] 5 () lbg leq DkGg ug] uL )amp df Demftf ePsf]df

klxnf] clGtd lan d]t = )amp(^^$ eQmfgL eO sfo DkGg u]sf]df lgDg Joxf]f

b]lvof] Mndash

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 172

111 cflys sfoljlw lgodfjnL )^$ sf] lgod ^ -_ cgf eQmfgLsf] lan ekfO DnUguL

f]xL cgf eQmfgL xg kb5 lgdf0f JojfoLn] ljdf jfkt =)))))ndash pNn]v u]sf]df

d=c=s d]t =)))ndash eQmfgL ePsf] 5 lghn] k]z u]sf] ljdf lan cgf =)))ndash

dfqsf] lan k]z ePsf]n] =amp)))ndash a9L eQmfgL ePsf] cn xgkb5

112 pkef]Qmf +u ePsf] Demftf cgf hg xeflutfsf] c+z ssectf u] eQmfgL xgkb5 =

$^ndash nfutsf] ax p2]ZoLo ejg lgdf0fsf] nflu gukflnsfaf6 = nfv

hgxeflutfaf6 = $^ndash Joxf]g] pNn]v 5 ejg lgdf0f sfo = amp( )^ndash df DkGg

u]sf] b]vfO pQm k sd eQmfgL ePsf] 5 Demftfsf] cgkft cgf ^amp()ndash dfq

eQmfgL xg kg]df k sd eQmfgL ePsf]n] a9L eQmfgL ePsf] = (amp(ndash cn xgkb5

113 fo 8s aQL h8fg gu If]qdf amp) j6f kf]n yfkgf uL fo alQ h8fg sfosf] nflu sn

(amp())ndash nfut cgdfg jLst eO )amp df af]n kq rgf k|sfzg ePsf] lyof]

j6f af]nkq btf xg cfPsf]df aeGbf sd b ]6 san ug] 6kg Oglh k|f=ln=

amp^$))ndash -$= sd_ af]n kq jLs[t eO )amp$) leq sfo DkGg ug] uL

)amp$)) df Demftf ePsf] 5 lghn] od leq sfo DkGg uL amp^$))ndash sf] k]z

u]sf] lan cgf o sfoqmdaf6 =)))))ndash cfGtls gtf]taf6 ))ndash d]t

)))ndash eQmfgL ePsf] afFsL ^) k|ltztn] xg] =$amp)))ndash aslNks phfaf6

Joxf]lPsf] pNn]v 5

12 8s af]8 M pkef]Qmf ldltn] nfut xefuLtf jfkt fv]sf] sd wf6L vftfdf cfDbfgL

afFlwPsf] sfo DkGg eOs]kl5 Dk0f sd pkef]Qmf ldltnfO eQmfgL eOs]sf] xFbf wf6L

vftfdf cfDbfgL afFlwPsf] =amp$ampndash sd gukflnsfsf] cfGtls cfo vftfdf hDdf ug

kb5

13 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 gukflnsfdf ljleGg JolQm tyf +yfsf]

gfddf ut ljut jifsf] =amp^))ndash sf cltlQm o jifsf] = amp)^ndash k]ZsL afFsL

b]lvPsf]n] lgodfgf cn km5of6 ug kb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0fjf6 =^ nfv $amp xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv amp$ xhf lgoldt ugkg] = nfv xhf k]ZsL = nfv amp xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 173

Ps8ff ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpF kflnsfsf] ut jifsf] dfHbft = nfv xhf of] jifsf] cfo =amp sf]8 nfv

amp xhf d]t hDdf = sf]8 ( nfv ) xhf cfDbfgL ePsf]df =amp sf]8 nfv xhf vr eO

=ampamp nfv xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 DklQ xtfGt0f M yfgLo txsf] zfg ~rfng DjGwdf hfL ulPsf] cfb]z )amp sf]

DklQ xtfGt0f DjGwL lgb]zg sf] aFbf g+=$ df gukflnsf sfod xbf f] leq dflxt

ePsf fljssf ufpF ljsf ldlt jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf

clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] pNn]v 5 f]

cgf gukflnsfn] yk ePsf fljssf rf ufpF ljsf ldltsf] DklQ k|fKt uL clen]v

fv]sf] b]lvPg cfkmgf] sfoIf]q leq cfPsf Dkltsf] clen]v Jojlyt uL +If0fsf] pkoQm

Jojyf ldnfpg kb5

2 f]em vlb M fjhflgs vlb lgodfjnL )^$ sf] lgod ( $ cgf nfv eGbf a9Lsf]

dfnfdfg vlb ubf af]nkq tyf lnjGbL befpkqsf] dfWodjf6 vlb ug kg] Jojyf 5

o ufpF kflnsfnfO ) nfv lkofF kFhLut cgbfg sd lgsff ePsf]dWo] =()ndash

sfofnosf] kjfwfsf] nflu kmlgr jfL fwg d]lzgL cfhf vlb ubf do cefj b]vfO

lw vlb u]sf]n] pQm vlb k|lqmof lgoldt b]lvPg fjhlgs vlb sfo lgodcgf ug

kb5

3 clu|d s M cfos P]gsf] bkmf ( df ]jf zNs ef8f 7]Ssf tyf sf jfktsf]

eQmfgLdf clu|d s ssectL ug] Jojyf 5 ufpFkflnsfn] ljleGg JolQm +yf tyf kf6LnfO

eQmfgL lbFbf f] cgf ssectf ugkg] clu|d s =ndash ssectf gu]sf]n] cn uL l~rt sf]if

vftfdf bflvnf ugkb5

4 cfGtls n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df

clGtd n]vfkLIf0f ufpg kg] sfggL Jojyf 5 gukflnsf cGtutsf fljssf $ yfgLo

lgsfosf] o jifsf] cfGtls n]vfkLIf0f ut jifsf] clGtd n]vfkLIf0f ufPsf] kfOPg

n]vfkLIf0f gufpg] lhDj]jf kbflwsfL pk lgodfgf sfjfxL xg kb5

5 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf]+ k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb

of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg

dfly sfjflx gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf]ddt clen]v

gfv]sf] dfnfdfg vlb ubf nfut cgdfg tof gusf] gfuls a8fkq x]Nk 8]ssf]

Jojyf gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug]

gu]sf] of]hgf xtfGt0f gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f k|ltj]bg lng]

gu]sf] sfoqmdut vftf fVg] gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g

gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug]]jf k|jfx k|lqmof j[4 tyf ckfEuml

dqL n+lus dtfdns gx]sf] sfofnosf rgfx j]afO6df k|jfx ug] gu]sf htf

slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rnLt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

6 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o DjGwdf b]lvPsf Joxf]f lgDgfgf 5gM

61 Ps8ff uf=lj== sfofnon] ut ljut jifb]lv $) JolQm Pj+ yfnfO lbPsf] k]ZsL =

$$$ampampndash afFsL b]lvPsf]n] pQm k]ZsL cn km5of6 ug kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 174

62 e6f]lnof uf=lj== sfofnon] ut ljut jifb]lv JolQm Pj+ yfnfO lbPsf] k]ZsL =

)amp)ndash afFsL b]lvPsf]n] pQm k]ZsL cn km5of6 ug kb5

63 xnvf]fL uf=lj== sfofnon] ut ljut jifb]lv $ JolQm Pj+ yfnfO lbPsf] k]ZsL =

)amp)ndash afFsL b]lvPsf]n] pQm k]ZsL cn km5of6 ug kb5

64 sf]Nxjf uf=lj== sfofnon] ut ljut jifb]lv amp JolQm Pj+ yfnfO lbPsf] k]ZsL ampamp)))ndash

afFsL b]lvPsf]n] pQm k]ZsL cn km5of6 ug kb5

sf]Nxjf ufpF ljsf ldlt

7 clu|d s M cfos P]gsf] bkmf ( df ]jf zNs ef8f 7]Ssf tyf sf jfktsf]

eQmfgLdf clu|d s ssectL ug] Jojyf 5 ufpF kflnsfn] ljleGg JolQm +yf tyf kf6LnfO

eQmfgL lbFbf f] cgf ssectf ug kg] clu|d s =$ndash ssectf gu]sf]n] cn uL l~rt

sf]if vftfdf bflvnf ugkb5

8 ~ro sf]if bflvnf M sdrfL ~ro sf]ifdf bflvnf jfkt =))$ndash vr n]v]sfdf

DalGwt vftfdf bflvnf u]sf] k|df0f k]z xgkb5

a]h lylt

of] jif ufpkflnsfsf] n]vfkLIf0fjf6 = nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =) xhf clgoldt =) nfv xhf k]ZsL = nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 175

dl6xfgL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft =amp nfv xhf of] jifsf] cfo =$ sf]8 nfv

$ xhf d]t =$ sf]8 nfv ( xhf cfDbfgL ePsf]df = sf]8 $ nfv amp xhf vr eO

= sf]8 () nfv xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 DklQ xtfGt0f M yfgLo txsf] zfg ~rfng DjGwdf hfL ulPsf] cfb]z )amp sf]

DklQ xtfGt0f DjGwL lgb]zg sf] aFbf g+= $ df gukflnsf sfod xbf f] leq dflxt

ePsf fljssf ufpF ljsf ldlt jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf

clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] pNn]v 5 f]

cgf gukflnsfn] yk ePsf fljssf rf ufpF ljsf ldltsf] DklQ k|fKt uL clen]v

fv]sf] b]lvPg cfkmgf] sfoIf]q leq cfPsf Dkltsf] clen]v Jojlyt uL +If0fsf] pkoQm

Jojyf ldnfpg kb5

2 cfGtls n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df

clGtd n]vfkLIf0f ufpg kg] sfggL Jojyf 5 gukflnsf cGtutsf fljssf yfgLo

lgsfosf] o jifsf] cfGtls n]vfkLIf0f ut jifsf] clGtd n]vfkLIf0f ufPsf] kfOPg

n]vfkLIf0f gufpg] lhDj]jf kbflwsfL pk lgodfgf sfjfxL xg kb5

3 f]em vlb M fjhflgs vlb lgodfjnL )^$ sf] lgod ( $ cgf nfv eGbf

a9Lsf] dfnfdfg vlb ubf af]nkq tyf lnjGbL befpkqsf] dfWodjf6 vlb ug kg] Jojyf

5 o ufpF kflnsfnfO ) nfv kFhLut cgbfg sd lgsff ePsf]dWo] =(amp(ndash

sfofnosf] kjfwfsf] nflu kmlgr jfL fwg d]lzgL cfhf vlb ubf do cefj b]vfO

lw vlb u]sf]n] pQm vlb k|lqmof lgoldt b]lvPg fjhlgs vlb sfo lgodcgf ug

kb5

4 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o DjGwdf b]lvPsf Joxf]f lgDgfgf 5gM

41 dl6xfgL ufpF kflnsf sfofnon] )ampamp$ df ljleGg amp AolQm +yfnfO k|bfg u]sf] k]ZsL

=amp)^))ndash km5of6 xg afFsL b]lvPsf]n] lgodfcgf cn km5of6 xgkb5

$= dl6xfgL uf=lj== sfofnon] ut ljut jifb]lv $) JolQm Pj+ yfnfO lbPsf] k]ZsL

=$$$^^ndash afFsL b]lvPsf]n] pQm k]ZsL cn km5of6 ug kb5

43 lwkf uf=lj== sfofnon] ut ljut jifb]lv JolQm Pj+ yfnfO lbPsf] k]ZsL

=($ndash afFsL b]lvPsf]n] pQm k]ZsL | cn km5of6 ug kb5

$=$ demff uf=lj== sfofnon] sfofnon] ut ljut jifsf] amp JolQm Pj+ yfnfO lbPsf]

=^amp())ndash o cflys jif JolQmsf] =())))ndash k]ZsL afFsL x]sf] 5 km5of6 ug

afFsL x]sf] sd lgodfgf km5of6 ug kb5

$= ldbxL uf=lj== sfofnon] ut ljut jifb]lv ^ JolQm Pj+ yfnfO lbPsf] k]ZsL

=$^$ampndash afFsL b]lvPsf]n] pQm k]ZsL oyfzL3| cn km5of6 ug kb5

5 clu|d s M cfos P]gsf] bkmf ( df ]jf zNs ef8f 7]Ssf tyf sf jfktsf]

eQmfgLdf clu|d s ssectL ug] Jojyf 5 o DaGwdf b]lvPsf Joxf]f lgDgfgf 5g M

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 176

51 dl6xfgL ufpF kflnsfn] sdrfLnfO lbPsf] tna eQfdf fdflhs Iff s Ps kmdnfO

lbPsf] eQmfgLdf ssectf ugkg] clu|d s =)ampndash ssectf u]sf] gkfOPsf]n] pQm s jfktsf]

sd cn uL bflvnf ug kb5

= lwkf ufpF kflnsfn] kflgtlds 3 ef8f nufotdf s66L ugkg] clu|d s =^amp$ ndash ssectf

u]sf] gkfOPsf]n] pQm s jfktsf] sd cn uL bflvnf ug kb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 ) nfv ( xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] =amp xhf lgoldt ugkg]] =( nfv amp( xhf k]ZsL = sf]8 amp( nfv

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 177

fd uf]kfnk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft =( nfv xhf of] jifsf] cfo =^ sf]8 (( nfv

xhf d]t hDdf =amp sf]8 nfv ^ xhf cfDbfgL ePsf]df =^ sf]8 ^) nfv ^$ xhf vr

eO = nfv $ xhfdfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 DklQ xtfGt0f M yfgLo txsf] zfg ~rfng DjGwdf hfL ulPsf] cfb]z )amp sf]

DklQ xtfGt0f DjGwL lgb]zg sf] aFbf g+= $ df gukflnsf sfod xbf f] leq dflxt

ePsf fljssf ufpF ljsf ldlt jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf

clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] pNn]v 5 f]

cgf gukflnsfn] yk ePsf fljssf rf ufpF ljsf ldltsf] DklQ k|fKt uL clen]v

fv]sf] b]lvPg cfkmgf] sfoIf]q leq cfPsf Dkltsf] clen]v Jojlyt uL +If0fsf] pkoQm

Jojyf ldnfpg kb5

2 cfGtls clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod

) df clGtd n]vfkLIf0f ufpg kg] sfggL Jojyf 5 gukflnsf cGtutsf fljssf $

yfgLo lgsfosf] o jifsf] cfGtls n]vfkLIf0f ut jifsf] clGtd n]vfkLIf0f ufPsf]

kfOPg n]vfkLIf0f gufpg] lhDj]jf kbflwsfL pk lgodfgf sfjfxL xg kb5

3 f]em vlb M fjhflgs vlb lgodfjnL )^$ sf] lgod ( $ cgf nfv eGbf a9Lsf]

dfnfdfg vlb ubf af]nkq tyf lnjGbL befpkqsf] dfWodjf6 vlb ug kg] Jojyf 5

o ufpF kflnsfnfO ) nfv lkofF kFhLut cgbfg sd lgsff ePsf]dWo] =(($)ndash

sfofnosf] kjfwfsf] nflu kmlgr jfL fwg d]lzgL cfhf vlb ubf do cefj b]vfO

lw vlb u]sf]n] pQm vlb k|lqmof lgoldt b]lvPg fjhlgs vlb sfo lgodcgf ug

kb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf]+ k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb

of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg

dfly sfjflx gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf]ddt clen]v

gfv]sf] dfnfdfg vlb ubf nfut cgdfg tof gusf] gfuls a8fkq x]Nk 8]ssf]

Jojyf gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f k|ltj]bg lng] gu]sf]

sfoqmdut vftf fVg] gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf]

sfofnosf] sfdFu DalGwt hf]lvdx klxrfg gu]sf] htf slkmot b]lvPsf 5g hn] ubf+

sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rnLt P]g lgoddf ePsf j

Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

5 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o DjGwdf b]lvPsf Joxf]f lgDgfgf 5gM

51 fduf]kfnk uf=lj== n] ut ljut jifsf] JolQm Pj+ yfnfO lbPsf] =ampamp^))ndash o

cflys jif Ps +yfsf] gfddf ^^)))ndash k]ZsL afFsL x]sf] 5 km5of6 ug afFsL x]sf]

sd lgodfgf km5of6 ugkb5

52 ala66L uf=lj== n] ut ljut jifsf] JolQm Pj+ yfnfO lbPsf] = $))))ndash o

cflys jif Ps JolQmsf] gfddf =$)ndash k]ZsL afFsL x]sf] 5 km5of6 ug afFsL x]sf]

sd lgodfgf km5of6 ug kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 178

53 xfnf uf=lj==tkm sfofnon] ut ljut jifb]lv amp JolQm Pj+ yfnfO lbPsf] k]ZsL

=($ndash afFsL b]lvPsf]n] pQm k]ZsL cn km5of6 ug kb5

54 cflys jif +yfsf] gfddf =$)ndash k]ZsL afFsL x]sf] 5 km5of6 ug afFsL x]sf]

sd lgodfgf km5of6 ug kb5

6 clu|d s M cfos P]gsf] bkmf ( df ]jf zNs ef8f 7]Ssf tyf sf jfktsf]

eQmfgLdf clu|d s ssectL ug] Jojyf 5 vf]kL ufpFkflnsfn] Ps sdrfLnfO lbPsf] tna

eQfdf ssectf ugkg] fdflhs Iff s jfktsf] = ampndash cn uL bflvnf ug kb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv ^ xhf km5of6 ug jfFsL x]sf] 5 f]dWo]

cn ugkg] =$ xhf lgoldt ugkg] ( nfv ($ xhf k]ZsL = nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 179

f]gfdf ufpF kflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft = nfv ) xhf of] jifsf] cfo =amp sf]8 amp xhf d]t

hDdf amp sf]8 nfv (amp xhf cfDbfgL ePsf]df = sf]8 ( nfv amp xhf vr eO = sf]8 nfv )

xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 f]em vlb M fjhflgs vlb lgodfjnL )^$ sf] lgod ( $ cgf nfv eGbf a9Lsf]

dfnfdfg vlb ubf af]nkq tyf lnjGbL befpkqsf] dfWodjf6 vlb ug kg] Jojyf 5 o ufpF

kflnsfnfO ) nfv lkofF kFhLut cgbfg sd lgsff ePsf]dWo] = nfv sfofnosf] kjfwfsf] nflu

kmlgr jfL fwg d]lzgL cfhf vlb ubf lw vlb u]sf]n] pQm vlb k|lqmof lgoldt b]lvPg

fjhlgs vlb sfo lgodcgf ug kb5

2 DklQ xtfGt0f M yfgLo txsf] zfg ~rfng DjGwdf hfL ulPsf] cfb]z )amp sf] DklQ

xtfGt0f DjGwL lgb]zg sf] aFbf g+=$ df gukflnsf sfod xbf f] leq dflxt ePsf fljssf

ufpF ljsf ldlt jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] pNn]v 5 f] cgf gukflnsfn] yk ePsf

fljssf rf ufpF ljsf ldltsf] DklQ k|fKt uL clen]v fv]sf] b]lvPg cfkmgf] sfoIf]q leq cfPsf

Dkltsf] clen]v Jojlyt uL +If0fsf] pkoQm Jojyf ldnfpg kb5

3 cfGtls n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd

n]vfkLIf0f ufpg kg] sfggL Jojyf 5 gukflnsf cGtutsf fljssf $ yfgLo lgsfosf] o

jifsf] cfGtls n]vfkLIf0f ut jifsf] clGtd n]vfkLIf0f ufPsf] kfOPg n]vfkLIf0f gufpg] lhDj]jf

kbflwsfL pk lgodfgf sfjfxL xg kb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tof

gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg dfly sfjflx gu]sf]

lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf]ddt clen]v gfv]sf] nfut cgdfg tof gusf]

gfuls a8fkq x]Nk 8]ssf] Jojyf gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f k|ltj]bg

lng] gu]sf] sfoqmdut vftf fVg] gu]sf] cgudg +oGq u7g gu]sf] sfofnosf] sfdFu DalGwt

hf]lvdx klxrfg gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL

sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9

agfpg kb+5

5 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfodf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhgls rgf hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5

ufpFkflnsfsf] fljssf] uf=lj=sf] ut ljut jifsf] k]ZsL = ( amp)ndash o jifsf] =$))))ndash

d]t =(amp)ndash lgod cgf cn km5of6 xgkb5

6 clu|d s M cfos P]gsf] bkmf ( df ]jf zNs ef8f 7]Ssf tyf sf jfktsf] eQmfgLdf clu|d

s ssectL ug] Jojyf 5 ufpF kflnsfn] ljleGg JolQm +yf tyf kf6LnfO eQmfgL lbFbf f] cgf ssectf

ugkg] clu|d s = ampndash xhf ssectf u]sf] gkfOPsf]n] cn uL bflvnf ugkb5

7 aFs lxfa M k|fKt cfoJoo ljj0f cgf jiffGtdf )(ndash aFs dfHbft b]lvPsf]df aFs dfHbft

k|df0f k]z xg gcfPsf]n] gt]tf cgfsf] aFs dfHbft olsg ug lsPg ctM pQm ljj0f k|fKt uL aFs

dfHbft le8fg ug kb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = xhf lgoldt ugkg] = sf]8 $ nfv ) xhf k]ZsL =$ nfv ) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 180

anjf ufpFmkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft =^ nfv xhf of] jifsf] cfo =( sf]8 nfv

d]t hDdf =( sf]8 ( nfv xhf cfDbfgL ePsf]df = sf]8 ( nfv ^ xhf vr eO =(

nfv $ xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf]+ k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb

of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg

dfly sfjflx gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf]ddt clen]v

gfv]sf] dfnfdfg vlb ubf nfut cgdfg tof gusf] gfuls a8fkq x]Nk 8]ssf]

Jojyf gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f k|ltj]bg lng] gu]sf]

sfoqmdut vftf fVg] gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf]

sfofnosf] sfdFu DalGwt hf]lvdx klxrfg gu]sf] e|df0f clen]v gfv]sf] tnjL k|ltj]bg

kflt gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL

sdhf] x]sf] b]lvof] k|rnLt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f

b=9 agfpg kb+5

2 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 fljssf anaf agf6f kfn

wdff albof aGrf]L d]t j6f ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd

ufpFkflnsfsf] gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufpF

ljsf ldltn] pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v

gePsf DklQ eP f] d]t olsg uL jfldTjdf lngkb5

3 dNo clej[l4 ssf] hfgsfL M dNo clej[l4 s lgodfjnL ) sf] lgod ^-s_ df 7]Ssf lbg]

sfL lgsfo fjhlgs +3 +yf jf btf ePsf] JolQmn] cfkmn] u]sf] 7]Ssf Demftf s

eQmfgLsf] hfgsfL DalGwt cfGtls fhj sfofnodf lbg kg] Jojyf 5 sfofnon] ljleGg

dodf sfofno fdfg sDKo6 kmlgr jfL fwg nufotsf lhGL dfnfdfg vlb ubf

dNo clej[l4 s eQmfgL u]sf] hfgsfL DalGwt cfGtls fhj sfofnodf k7fpg kb5

4 k]ZsL] M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] Jojyf

5 o ufpFkflnsfaf6 ljleGg amp j6f j8f sfofnsf] gfddf ut ljutjifsf] d]t kFhLut

tkmsf] =53692482- ljleGg hgf j8f lrjsf] gfddf fdflhs Iff jfktsf] k]ZsL

=29585600- hDdf = 83278082- afFsL x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd

tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf b]vfpgkb5

5 clu|d s M cfos P]g ) sf] bkmf ( sf] pkbkmf df jflGbf JolStn] 7]Ssf jf sfsf]

eQmfgL lb+bf = k|ltztsf bn] s ssectL ugkg] Jojyf 5 sfofnon] ljleGg kmdaf6

sDKo6 ddt cfklt jfL fwg ddt nufotsf] nflu ljleGg ldltdf yfg efraf6 ]jf

k|bfosnfO eQmfgL ubf clu|d s = ^$amp$ ssectf u]sf] gkfOPsf]n] pQm sd cn uL

fhZj vftfdf bflvnf ugkb5

6 a]h km5of6 M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af

tyf vftf +rfng DaGwdf yk ki6 kflPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf

gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf]

a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 181

km5of6 tyf a]h DkLIf0f sfo ugkb5 ufpFkflnsfn] cfˆgf] tyf fljs ufFp ljsf

ldltx d]tsf] a]h clen]v fv]sf] kfOPg

albof agrfL ufpF ljsf ldlt

7 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf

k|ltztsf bn] fdflhs Iff s s66L ugkg]df uf=lj==n] )amp gtfj0fb]lv df3Ddsf]

tna eQf eQmfgL ubf pQm s jfkt = )ndash s66L ug 56 ePsf] kfOPsf]n] pQm sd

cn xgkb5

8 cfos M cfos P]g ) sf] bkmf tyf ( jdf]lhd eQmfgL clu|d cfos s66f ugkg]

Jojyf x]sf] 5 uf=lj== lrj nfO k|f]Tfxg eQf jfkt =ampndash eQmfgL ePsf]df pQm

eQmfgLdf clu|d s s66L s s66L gu]sf] tyf +yfnfO eQmfgLdf clu|d s jfktsf]

amp- d]t =12^00- cn xgkb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg]

km5of6 ug] DaGwL Jojyf 5 o sfofnon] hglxt ojf dfh e|dknfO len]h k|f]kmfOn

tofL jfkt =^))))ndash k]ZsL lbPsf]df cflys jifsf] cGt Dd klg km5of6 gePsfn]

lgodfgf k]ZsL km5of6 ugkb5

10 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd

n]vfkLIf0f ufpg kg] sfggL Jojyf 5 sfofnon] cflys jif )amp)amp sf] n]vfkLIf0f

ufO k|ltj]bg lnPsf] b]lvPg Ton] ut cflys jifsf] cflys lytL a]h olsg ug

lsPg

agf6f ufpF ljsf ldlt

11 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf

k|ltztsf bn] fdflhs Iff s s66L ugkg]df uf=lj==n] )amp jzfvb]lv kfifDdsf]

tna eQf eQmfgL ubf pQm s jfkt = amp s66L ug 56 ePsf] kfOPsf]n] pQm sd

cn xgkb5

12 cfos M cfos P]g ) sf] bkmf -_ df k|ltkmnsf] eQmfgL ubf k|ltzt s s66f

ugkg] Jojyf x]sf]df uf=lj== lrjnfO k|f]Tfxg eQf jfkt =$))))ndash eQmfgL ePsf]df

pQm eQmfgLdf clu|d s s66L s s66L u]sf] gkfOPsf]n] s jfktsf] =^)))- cn

xgkb5

13 clu|d s M cfos P]g ) sf] bkmf ( df ef8f ]jf zNs 7]Ssf jf sfsf]

eQmfgL ubf k|ltzt = k|ltztsf bn] s ssectL ugkg] Jojyf 5 sfofnon] ljleGg

ldltsf yfg efraf6 ljleGg dfnfdfg cfklt jfkt kmdnfO eQmfgL ubf clu|d s

=^ndash ssectf u]sf] gkfOPsf]n] pQm sd cn uL fhZj vftfdf bflvnf ugkb5

131 ldlt )ampamp df 3ef8f jfkt =$$)))ndash vr n]v]sf]df ) k|ltztn] xg] 3 axfn s

jfkt =$$))ndash ssectL uL bflvnf ugkg]df f] gu]sf]n] pQm sd cn uL fhZj vftfdf

bflvnf ugkb5

14 ljn ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs

uf=lj==tyf lgod df gukflnsf] vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf |]tf +nUg uL vr ug kg] Jojyf 5 ldlt )ampamp af6 afFw tyf

kgL lgdf0f pNn]v uL = ampamp))) vr n]v]sf]df Demftf kq uf8Lsf] An as rfnssf]

nfO]G tyf PSfe]6af6 sfd u]sf] do vNn] ljj0f sfo DkGg k|ltj]bg d]t

gb]lvPsf]n] pQm eQmfgL lgoldt b]lvPg ctM vr ki6ofOF xg] pQm k|df0f sfuhft k]z xg

kb5

141 sfofnon] ldlt )ampamp df =())) vr n]v]sf]df pQm vr kli6 xg] lan ekfO +nUg

gePsf]n] pQm vr lgodDdt b]lvPg ctM vr ki6ofOF xg] pQm k|df0f sfuhft k]z xg

kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 182

15 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sfsf] eQmfgL ubf = k|ltztsf

bn] s ssectL ugkg] Jojyf 5 sfofnon] ldlt )ampamp df Ps kmlgr pBf]unfO

=))ndash eQmfgL ubf clu|d s jfkt =ampndash ssectf u]sf] gkfOPsf]n] pQm sd cn uL

fhZj vftfdf bflvnf ugkb5

16 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd

n]vfkLIf0f ufpg kg] sfggL Jojyf 5 sfofnon] cflys jif )amp)amp sf] n]vfkLIf0f

ufO k|ltj]bg lnPsf] b]lvPg ut cflys jifsf] cflys lytL a]h olsg ug lsPg

anjf ufpF ljsf ldlt

17 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf

k|ltztsf bn] fdflhs Iff s s66L ugkg]df uf=lj==n] ljleGg sdrfLsf] tna eQf

eQmfgL ubf pQm s jfkt =amp)(mdash s66L ug 56 ePsf] pQm sd cn xgkb5

18 clu|d s ndash cfos P]g ) sf] bkmf ( df ef8f ]jf zNs 7]Ssf jf sfsf]

eQmfgL ubf k|ltzt = k|ltztsf bn] s ssectL ugkg] Jojyf 5 sfofnon]

)amp() df ljleGg dfnfdfg cfklt jfkt Ps kmdnfO =$))ndash eQmfgL ubf clu|d s

=^ndash ssectf u]sf] gkfOPsf]n] pQm sd cn uL fhZj vftfdf bflvnf ug kb5

= ldlt )amp() df 3ef8f jfkt =))) vr n]v]sf]df ) k|ltztn] xg] 3 axfn s

jfkt =))ndash ssectL uL bflvnf ugkg]df f] gu]sf]n] pQm sd cn uL fhZj vftfdf

bflvnf ugkb5

19 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg]

km5of6 ug] DaGwL Jojyf 5 sfofnon] )amp) df gfnf] xhf lbg sfoqmdsf]

nflu Ps +yfnfO =((ampmdash eQmfgL u]sf]df cflys jifsf] cGtDd klg km5of6

gePsf]n] lgodfgf k]ZsL km5of6 ugkb5

20 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df

clGtdn] vfkLIf0f ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0f ufO

k|ltj]bg lnPsf] b]lvPg ut cflys jifsf] cflys lytL a]h olsg ug lsPg

wdff ufpF ljsf ldlt

21 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg]

km5of6 ug] DaGwL Jojyf 5 sfofnon] LGCDP sfoqmdsf nflu ldlt )amp^ df khf

gfuls r]tgf s]Gb|nfO =)))))ndash k]ZsL lbPsf]df cflys jifsf] cGtDd klg km5of6

gePsfn] lgodfgf k]ZsL km5of6 ugkb5

22 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf

k|ltztsf bn] fdflhs Iff s s66L ugkg]df uf=lj==n] )amp jzfvb]lv kmfugDdsf]

tna eQf eQmfgL ubf pQm s jfkt =$ s66L ug 56 ePsf] kfOPsf]n] pQm sd cn

xgkb5

23 cfos Mcfos P]g ) sf] bkmf -_ df k|ltkmnsf] eQmfgL ubf k|ltzt s s66f

ugkg] Jojyf x]sf]df uf=lj== lrj nfO k|f]Tfxg eQf jfkt = 52875ndash eQmfgL ePsf]df

pQm eQmfgLdf clu|d s s66L s s66L gu]sf] =amp)- cn xgkb5

24 clu|d s s66L M cfos P]g ) sf] bkmf ( df ef8f ]jf zNs 7]Ssf jf

sfsf] eQmfgL ubf k|ltzt = k|ltztsf bn] s ssectL ugkg] Jojyf 5 sfofnon]

ljleGg ldltsf $ yfg efraf6 ljleGg dfnfdfg cfklt jfkt kmdnfO eQmfgL ubf clu|d

s =^ndash ssectf gu]sf]n] pQm sd cn uL fhZj vftfdf bflvnf ugkb5

25 ljn ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df gukflnsf] vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan ekfO

nufotsf |]tf +nUg uL vr ug kg] Jojyf 5 ldlt )ampamp$ df fhfmdashjL]Gb| ahf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 183

8s pkef]Qmf ldltnfO df6f] kg] sfdsf] nflu ljgf Demftf =$)))))mdash k]ZsL lbO rfn

vftfsf] uf]=ef=g+= )ndash)ampamp af6 kgM =)))))mdash vr n]lv =^)))))mdash k]ZsL

km5of6 u]sf]df f] sfosf] nflu ePsf] Demftf kq gfkL lstfa sfo DkGg k|ltj]bg

sfuhft d]t +nUg gx]sf]n] pQm vrsf] ki6ofO k]z ugkb5

= lrj fd ljgo kf08]sf] 8s u|fe]n DaGwL k]ZsL =)))))mdash km5of6 u]sf]df f] sfosf]

nfut cgdfg gfkL lstfa sfo DkGg k|ltj]bg sfuhft d]t +nUg gx]sf]n] pQm vrsf]

ki6ofOF xgkb5

26 lhGL bflvnf M f]gfnL OG6k|fOh]h hn]Zjaf6 ldlt )amp^ df =)))))mdash sf]

df]6fOsn vlb u]sf]df vlb cfb]z bflvnf lkf]6 tyf lhGL vftfdf cfDbfgL d]t afFw]sf]

gkfOPsf]n] pQm df]6fOsn lhGL cfDbfgL afFw]sf] k|df0f k]z ugkb5

27 s bflvnf M f]gfnL OG6k|fOh]h hn]ZjnfO df]6fOsn cfklt jfktsf] =)))))mdash

eQmfgL ubf = k|ltztn] xg] clu|d cfo s jfkt =))) ssectL uL bflvnf gePsf]n] pQm

sd cn uL bflvnf ugkb5

28 k]ZsL vr M lrj fd ljgo kf08]n] =$)))mdash cfˆgf] gfddf k]ZsL lnO ldlt )amp$

Dd ljleGg vrsf] sff]jf ePsf] kfOof] odf uf=lj== )amp kmfNug b]lv anjf

ufpFkflnsfdf dflxt es]sf]n] pQm vr lgoldt dfGg lsPg

29 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd

n]vfkLIf0f ufpg kg] sfggL Jojyf 5 sfofnon] cflys jif )amp)amp sf] n]vfkLIf0f

ufO k|ltj]bg lnPsf] b]lvPg ut cflys jifsf] cflys lytL a]h olsg ug lsPg

k8fn ufpF ljsf ldlt

30 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf

k|ltztsf bn] fdflhs Iff s s66L ugkg]df uf=lj==n] ljleGg sdrfLsf] tna eQf

eQmfgL ubf pQm s jfkt =$amp$ndash s66L ug 56 ePsf]n] pQm sd cn xgkb5

31 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg]

km5of6 ug] DaGwL Jojyf 5 )amp( df Ps sdrfLnfO lbPsf] k]ZsL =$)))ndash

cflys jifsf] cGtDd klg km5of6 gePsfn] lgodfgf k]ZsL km5of6 ugkb5

32 ljn ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs

uf=lj==tyf lgod df gukflnsf] vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf |]tf +nUg uL vr ug kg] Jojyf 5 sfofno dfg jfkt =amp^ndash

eQmfgL vr n]v]sf]df sg lan ekfO +nUg gePsf]n] =amp^ndash sf] vr ki6ofO ug] k|df0f

k]z ugkg] cGoyf cn xgkb5

33 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd

n]vfkLIf0f ufpg kg] sfggL Jojyf 5 sfofnon] cflys jif )amp)amp sf] n]vfkLIf0f ufO

k|ltj]bg lnPsf] b]lvPg Ton] ut cflys jifsf] cflys lytL a]h olsg ug lsPg

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 amp nfv xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugk]g] =^( xhf lgoldt ugkg] = nfv amp xhf k]ZsL afFsL = sf]8

$ nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 184

e+uxf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft =$ nfv xhf of] jifsf] cfo =( sf]8 amp nfv xhf d]t

hDdf =( sf]8 nfv $ xhf cfDbfgL ePsf]df = sf]8 nfv (^ xhf vr eO = sf]8 nfv $amp

xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tof

gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg dfly sfjflx gu]sf] lhGL

vftfdf sltko dfnfdfgsf] dNo gvnfPsf]ddt clen]v gfv]sf] dfnfdfg vlb ubf nfut cgdfg

tof gusf] gfuls a8fkq x]Nk 8]ssf] Jojyf gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f

k|ltj]bg lng] gu]sf] sfoqmdut vftf fVg] gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g

gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg gu]sf] e|df0f clen]v gfv]sf] tnjL k|ltj]bg

kflt gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf]

b]lvof] k|rnLt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

2 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf]

sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM

xtfGt0f xg] Jojyf 5 fljssf ufpF ljsf ldltdf x]sf lhGL DklQ xfn ufpFkflnsfsf] gfddf

xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufpF ljsf ldltn] pknJw ufPsf

ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f] d]t olsg uL oyfzL3|

jfldTjdf lngkb5

3 dNo clej[l4 ssf] hfgsfL M dNo clej[l4 s lgodfjnL ) sf] lgod ^-s_ df 7]Ssf lbg] sfL

lgsfo fjhlgs +3 +yf jf btf ePsf] JolQmn] cfkmn] u]sf] 7]Ssf Demftf s eQmfgLsf] hfgsfL

DalGwt cfGtls fhj sfofnodf lbgkg] Jojyf 5 sfofnon] ljleGg dodf sfofno fdfg

sDKo6 kmlgr jfL fwg nufotsf lhGL dfnfdfg vlb ubf dNo clej[l4 s eQmfgL u]sf]

hfgsfL DalGwt cfGtls fhj sfofnodf lbPsf] gkfOPsf]]n] f]sf] hfgsfL lbgkb5

4 a]h km5of6 M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf vftf

+rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf dflxt

ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] a]h clen]v dfof]hg ePsf]

ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5

ufpFkflnsfn] cf gf] tyf fljs ufpF ljsf ldltx d]tsf] a]h clen]v fv]sf] kfOPg

5 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfodf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn]

kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufpFkflnsfaf6 ljleGg ^ j6f j8f sfofnsf] gfddf fdflhs Iff tyf kFhLut tkmsf] =2571578-

afFsL x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpFkflnsfn] lqmotf b]vfpgkb5

e+ufxf ufpF ljsf ldlt

6 dfHbft M uf=lj==sf sfofno xfos nIdL k|fb l+xFu =^(ndash gub afFsL x]sf] b]lvPsf]n] yfgLo

l~rt sf]if vftfdf bflvnf xgkb5

7 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] cflys jif )amp)amp sf] n]vfkLIf0f ufO k|ltj]bg lnPsf]

b]lvPg ut cflys jifsf] cflys lytL a]h olsg ug lsPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 185

8 bflvnf M cfos P]g ) sf] bkmf ( df Aofh k|fs[lts gtf]t f]oN6L ]jf zNs ef8f sldzg

af]gsf] eQmfgL df = k|ltzt clu|d s s66f uL fhj bflvnf ugkg] Jojyf 5 sfofnon]

rfn vrtkm ljleGGf ldltdf yfg efraf6 ljleGg sd eQmfgL ubf =ampndash kFhLut vrtkm ljleGGf

ldltdf yfg efraf6 ljleGg sd eQmfgL ubf = $ndash d]t hDdf =amp((ampndash s66L gu]sf]n] cn

uL bflvnf xgkb5

9 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf k|ltztsf

bn] fdflhs Iff s s66L ugkg]df uf=lj==n] )amp gtfj0f dlxgfb]lv rq dlxgfDdsdrfLsf] tna

eQf eQmfgL ubf pQm s jfkt = ndash s66L ug 56 gePsf]n] pQm sd cn xgkb5

10 k]ZsL afFsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg] km5of6 ug]

DaGwL Jojyf 5 j8f g+ b]lv ( Dd gfnf xhf lbg sfoqmd ~rfng ug )amp( df tkm

cf=cf=Pg= ldltnfO =(( $ ndash k]ZsL lbOPsf] kfOof] pQm k]ZsL lgodfgf km5of6 ugkb5

xlgdL ufpF ljsf ldlt

11 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf k|ltztsf

bn] fdflhs Iff s ssectL ugkg]df uf=lj==n] )amp Ho]i7b]lv )amp df3 dlxgfDd sdrfLsf] tna

eQf eQmfgL ubf pQm s jfkt =$ndash ssectL ug 56 ePsf] sd cn xgkb5

12 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0fufO k|ltj]bg lnPsf] b]lvPg ut cflys

jifsf] cflys lylt a]h olsg ug lsPg

13 bflvnf M cfos P]g ) sf] bkmf ( df Aofh k|fs[lts gtf]t f]oN6L ]jf zNs ef8f sldzg

af]gsf] eQmfgL df = k|ltzt clu|d s s66f uL fhj bflvnf ugkg] Jojyf 5 sfofnon]

rfn vrtkm ljleGGf ldltdf amp yfg efraf6 ljleGg sd eQmfgL ubf =amp^^(ndash s66L gu]sf] s sd

cn uL bflvnf xgkb5

wdk ufp ljsf ldlt

14 dfHbft M uf=lj== lrj gtL fdPsjfn ofbj Fu gub =ampampampndash gub afFsL x]sf] b]lvPsf]n] yfgLo

l~rt sf]if vftfdf bflvnf xgkb5

15 cfos M cfos P]g ) sf] bkmf -_ df k|ltkmnsf] eQmfgL ubf k|ltzt s s66f ugkg]

Jojyf x]sf]df uf=lj== lrjnfO k|f]Tfxg eQf jfkt =) )))ndash eQmfgL ePsf]df pQm eQmfgLdf clu|d

s s66L s s66L gu]sf] =())ndash cn xgkb5

16 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0f ufO k|ltj]bg lnPsf] b]lvPg ut

cflys jifsf] cflys lytL a]h olsg ug lsPg

17 bflvnf M cfos P]g ) sf] bkmf ( df Aofh k|fs[lts gtf]t f]oN6L ]jf zNs ef8f sldzg

af]gsf] eQmfgLdf = k|ltzt clu|d s s66f uL fhj bflvnf ugkg] Jojyf 5 sfofnon]

rfn vrtkm ljleGGf ldltdf $ yfg efraf6 ljleGg sd eQmfgL ubf =$ndash s66L gu]sf] pQm sd

cn uL bflvnf xgkb5

18 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df vr ubf vrsf] lan ekfO

lxtsf] n]vf fVgkg] sfggL Jojyf 5 sfofnon] )amp$) df =)$ndash sf] k]ZsL km5of6 u]sf]df

f]Fu DalGwt lan ekfO tyf k|df0fx k]z gePsf]n] pQm sd lgodfgf cn xgkb5

19 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0f ufO k|ltj]bg lnPsf] b]lvPg ut

cflys jifsf] cflys lytL a]h olsg ug lsPg

d]3gfy uf]xGgf ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 186

20 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf k|ltztsf

bn] fdflhs Iff s s66L ugkg]df uf=lj==n] )amp gtfj0fb]lv )amp$ jzfv dlxgfDd sdrfLsf]

tna eQf eQmfgL ubf pQm s jfkt =$ndash s66L ug 56 ePsf] pQm sd cn xgkb5

21 clu|d s M cfos P]g ) sf] bkmf ( cgf Aofh k|fs[lts gtf]t f]oN6L ]jf zNs sldzg

af]gsf] eQmfgLdf = k|ltzt clu|d s s66f uL fhj bflvnf ugkg] Jojyf 5 sfofnon]

)amp$) df +tf]if hgn 6f] hn]Zjaf6 fdfg vlb ubf lan sd =)))ndash sf] = k|ltzt

clu|d cfos s66L gu]sf] =ampndash bflvnf xgkb5

22 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df vr ubf vrsf] lan ekfO

lxtsf] n]vf fVgkg] sfggL Jojyf 5 sfofnon] )amp$) df =)))ndash sf] k]ZsL km5of6 u]sf]df

f]Fu DalGwt lan ekfO tyf k|df0fx k]z gePsf]n] pQm sd lgodfgf cn xgkb5

23 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0f ufO k|ltj]bg lnPsf] b]lvPg ut

cflys jifsf] cflys lytL a]h olsg ug lsPg

l+UofxL ufpF ljsf ldlt

24 gub dfHbft M uf=lj== lrj gtL ljgf]b sdf l+xFu gub =^)ndash gub afFsL x]sf] b]lvPsf]n] yfgLo

l~rt sf]if vftfdf bflvnf xgkb5

25 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0f ufO k|ltj]bg lnPsf] b]lvPg ut

cflys jifsf] cflys lytL a]h olsg ug lsPg

26 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf k|ltztsf

bn] fdflhs Iff s s66L ugkg]df uf=lj==n] )amp gtfj0fb]lv )amp$ jzfv dlxgfDd sdrfLsf]

tna eQf eQmfgL ubf pQm s jfkt =)ampndash s66L ug 56 ePsf] pQm sd cn xgkb5

27 clu|d s mdash cfos P]g ) sf] bkmf ( cgf Aofh k|fs[lts gtf]t f]oN6L ]jf zNs sldzg

af]gsf] eQmfgL df = k|ltzt clu|d s s66f uL fhj bflvnf ugkg] Jojyf 5 sfofnon]

)ampamp df ljleGg ]6zgL dfnfdfg vlb ubf lan sd =)))ndash sf] = k|ltzt clu|d cfos

s66L gu]sf] =amp)ndash bflvnf xgkb5

xltjf ufpF ljsf ldlt

28 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf k|ltztsf

bn] fdflhs Iff s s66L ugkg]df uf=lj==n] )amp gtfj0fb]lv )amp$ jzfv dlxgfDd sdrfLsf]

tna eQf eQmfgL ubf pQm s jfkt =ndash s66L ug 56 ePsf] pQm sd cn xgkb5

29 gub dfHbft M uf=lj== lrj gtL fdPsjfn ofbjFu gub =ampndash gub afFsL x]sf] b]lvPsf]n] yfgLo

l~rt sf]if vftfdf bflvnf xgkb5

30 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df vr ubf vrsf] lan ekfO

lxtsf] n]vf fVgkg] sfggL Jojyf 5 sfofnon] )amp$) df =))))ndash sf] k]ZsL km5of6

u]sf]df f]Fu DalGwt lan ekfO tyf k|df0fx k]z gePsf]n] pQm sd lgodfgf cn xgkb5

31 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0f ufO k|ltj]bg lnPsf] b]lvPg ut

cflys jifsf] cflys lytL a]h olsg ug lsPg

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =$) nfv xhf a]hkm5of6 ug afFsL x]sf] 5 f]dWo]

cn ugk]g] =) xhf lgoldt ugkg] = nfv ^ xhf k]ZsL afFsL =$ nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 187

cfxL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpF kflnsfsf] ut jifsf] dfHbft =amp nfv $amp xhf of] jifsf] cfo = sf]8 amp nfv ( xhf

d]t = sf]8 (( nfv ^ xhf cfDbfgL ePsf]df = sf]8 nfv xhf xhf vr eO = ^ nfv ( xhf

dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tof gu]sf]jLs[t 9fFrfsf]

lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg dfly sfjflx gu]sf] lhGL vftfdf sltko

dfnfdfgsf] dNo gvnfPsf]ddt clen]v gfv]sf] dfnfdfg vlb ubf nfut cgdfg tof gusf]

gfuls a8fkq x]Nk 8]ssf] Jojyf gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f k|ltj]bg lng]

gu]sf] sfoqmdut vftf fVg] gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf]

sfdFu DalGwt hf]lvdx klxrfg gu]sf] e|df0f clen]v gfv]sf] tnjL k|ltj]bg kflt gu]sf] htf

slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rnLt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

2 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg

j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM

xtfGt0f xg] Jojyf 5 fljssf ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd ufpFkflnsfsf] gfddf

xtfGt0f ePsf] 5g DklQ xtfGt0f gxFbf xfpg] Pjd bkof]u xgSg] b]lvPsf] 5 u7g cfb]z

adf]lhd ufpFkflnsfn] fljs ufpF ljsf ldltn] pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f]

ljj0f pNn]v gePsfDkQL eP f] d]t olsg uL jfldTjdf lngkb5

3 dNo clej[l4 ssf] hfgsfL M dNo clej[l4 s lgodfjnL ) sf] lgod -s_ df 7]Ssf lbg] sfL

lgsfo fjhlgs +3 +yf jf btf ePsf] JolQmn] cfkmn] u]sf] 7]Ssf Demftf s eQmfgLsf] hfgsfL

DalGwt cfGtls fhj sfofnodf lbgkg] Jojyf 5 sfofnon] ljleGg dodf sfofno fdfg sDKo6

kmlgr jfL fwg nufotsf lhGL dfnfdfg vlb ubf dNo clej[l4 s eQmfgL u]sf] hfgsfL

DalGwt cfGtls fhj sfofnodf lbPsf] gkfOPsf]]n] f]sf] hfgsfL lbgkb5

4 k]ZsL] M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfodf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn]

kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufpFkflnsfaf6 ljleGg amp j6f j8f sfofnsf] gfddf kFhLut tkmsf] =17662016- ljleGg j8fdf gfnf

xhf lbg sfoqmd ~rfngsf nflu cf=cf=Pg=cfO= +yfnfO uPsf] k]ZsL =1080000- d]t

=18742016- afFsL x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6

ug] ufpg] sfodf ufpFkflnsfn] lqmotf b]vfpgkb5

5 a]h km5of6 M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf vftf

+rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf dflxt ePsf

fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] a]h clen]v dfof]hg ePsf] ufpFkflnsf jf

gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5 ufpFkflnsfn] cf gf]

tyf fljs ufpF ljsf ldltx d]tsf] a]h clen]v fv]sf] kfOPg

6 clu|d s M cfos P]g ) sf] bkmf ( sf] pkbkmf df jflGbf JolStn] 7]Ssf jf sfsf] eQmfgL lb+bf

= k|ltztsf bn] s ssectL ugkg] Jojyf 5 sfofnon] ljleGg eQmfgLdf ubf clu|d s =$^ndash ssectf

gu]sf] pQm sd cn uL fhZj vftfdf bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 188

7 cfGtls cfo M ufpFkfnLsfsf] cfGtls cfotkm =amp$ndash cfDbfgL u]sf] dWo] kf]vL 7]Ssf jfkt

=))))ndash cfDbfgL u]sf] b]vfOPsf]df f] cfDbfgL DaGwL lb blgs cfDbfgL vftf aFs bflvnf vftf

nufotsf ]|tf clen]v k]z u]sf] 5g

cfxL ufpF ljsf ldlt

8 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==tyf lgod

df gukflnsf] vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan ekfO nufotsf |]tf +nUg uL

vr ugkg] Jojyf 5 ldlt )amp) df =)))ndash vr n]v]sf]df f] DaGwL lan ekfO k]z ePsf]

gb]lvPsf]n] vr ki6ofOF xg] pQm k|df0f sfuhft k]z xgkb5

9 e|d0f vr M e|d0f vr lgodfjnL )^$ sf] lgod amp-$_ df jf jf a9jf eO xflh xg vl6Psf] sfofnodf

ku]sf] lbgsf] sfhaf6 sfofno kms]sf] lbgsf] k|ltzt dfq eQmfgL kfpg] sfggL Jojyf 5 sfofnosf

lrj tyf Ps sf== d]t hgfnfO ljleGg ldltdf e|d0f vr eQmfgL ubf sfhaf6 kms]sf] lbgsf] k eQf

eQmfgL u]sf] b]lvPsf]n] a9L eQmfgL ePsf] =))ndash cn xgkb5

10 clu|d s M cfos P]g ) sf] bkmf ( sf] pkbkmf df jflGbf JolStn] 7]Ssf jf sfsf] eQmfgL lb+bf

= k|ltztsf bn] s ssectL ugkg] Jojyf 5 sfofnon] df]6fOsn tyf kmlgrsf] vlb uL ljleGg

ldltdf yfg efraf6 kmdnfO eQmfgL ubf clu|d s =$)ndash ssectf gu]sf]n] pQm sd cn uL

fhZj vftfdf bflvnf ugkb5

11 tflnd vr M sfofno xfos 3gZofd ofbjnfO yfgLo k|lzIf0f k|lti7fg wgiffdf lbgsf] tflnd eQf egL

ldlt )ampamp df =)))ndash eQmfgL ePsf] b]lvG5 pQm tflnddf xefuL xgsf nflu tflnddf dgf]gog

ePsf] kq dfj]z gePsf] fy lghn] kfpg] ljwf k|fKt xg] cfwf ljgf vr n]v]sf] 5 tflnddf lkmfl

u]sf] kq kfpg] ]jf ljwfsf] k|df0f k]z ugkb5

12 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0f ufO k|ltj]bg lnPsf] b]lvPg Ton] ut

cflys jifsf] cflys lytL a]h olsg ug lsPg

13 clu|d s M cfos P]g ) sf] bkmf -s_ df cfslds nfe jfktsf] eQmfgLdf kRrL k|ltztsf

bn] s s66L uL eQmfgL ugkg] sfggL Jojyf 5 o uf=lj==sf ljleGg $ sdrfLxnfO ufpF klifbdf

xof]u u] jfkt =))))ndash eQmfgL u]sf]df f] cgf s s66L u]sf] gkfOPsf]n] pQm s jfktsf]

=)))ndash cn xgkb5

14 k]ZsL] M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg] km5of6 ug] sfggL

Jojyf 5 o ufpF ljsf ldltn] ut ljut jifsf] k]ZsL clen]v d]t bt fv]sf] b]lvPg cflys jif

)ampamp sf] n]vfkLIf0faf6 cfFNofOPsf] k]ZsL afFsL =ampamp(())ndash o cflys jifdf hufx vf]nf gbL

lgoGq0f p== cfxLnfO lbPsf] =))))ndash d]t =(())ndash k]ZsL afFsL x]sf] b]lvG5 pQm k]ZsL

lgodfgf cn km5of]6 ulg kb5

gtLk ufpF ljsf ldlt

15 bflvnf M sfofnon] ldlt )amp Df tna eQmfgL ubf ssectf u]sf] fdflhs Iff s =ndash bflvnf

ePsf] gb]lvPsfn] pQm sd bflvnf xgkb5

16 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg] km5of6 ug] Jojyf

5 o ufpF ljsf ldltn] ut ljut jifsf] lhDd]jfL f]sf] k]ZsL = ampndash o cflys jif ljleGg

ljBfno wdzfnf +yfnfO lbPsf] k]ZsL =))))ndash d]t lgodfgf cn km5of6 ugkb5

17 gub dfHbft M cfondashJoo ljj0f cgf ut ljutb]lv lhDd]jfL fb cfPsf] gub dfHbft =amp))ndash lrj

gtL ljgf]b l+xFu x]sf] b]lvPsf]n] pQm sd yfgLo l~rt sf]if vftfdf bflvnf xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugk]g] =amp xhf lgoldt ugkg] = nfv ) xhf k]ZsL afFsL = sf]8 ( nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 189

OZjk gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = sf]8 nfv $ xhf of] jifsf] cfo =amp sf]8 $

nfv xhf d]t = sf]8 ^) nfv $^ xhf cfDbfgL ePsf]df =^ sf]8 $ nfv xhf vr

eO = sf]8 $ nfv ( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfondashJoo ljj0f M sfofnodf ufpFF ljsf ldltx dflxt xgkj )amp gtfj0fb]lv kmfNu0f

amp ut]Ddsf] sfofno cfkmn] u]sf] sff]afsf] PsLs[t cfondashJoo ljj0f tof gu]sf]n]

sfofnosf] jftljs cfondashJoo sd olsg ug lsPsf] 5g sfofnon] cfˆgf] ufpFF ljsf

ldltxsf] d]t )amp gtfj0fb]lv kmfNu0f amp ut]Ddsf] PsLs[t cfondashJoo ljj0f tof

u]sf]df f]af6 ufpFF ljsf ldlt gukflnsfsf] cfondashJoo sd zLifsut olsg xg] uL

tof u]sf] b]lvPg hn] ubf PsLs[t cfondashJoo ljj0f le8fg xg s]sf] 5g ty sfofnon]

cfDbfgL vrsf] zLifsut 56[f 56[ cfondashJoo ljj0f tof uL PsLs[t cfondashJoo ljj0f tof

ugkb5

2 dfHbft M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf ufEg]

lg0fo ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf sfofno

uflePsf] lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf ldnfpg

kg] pNn]v 5 g]kfn sfn] )ampamp b]lv fljssf ufpFF ljsf ldltxnfO gofF +rgf

cgf ufpFFkflnsf gukflnsfdf ufEg] lg0fo u]sf] cflys sff]af xtfGt0f ug

nufpFsf]df OZak gukflnsfdf uflePsf] ufpFF ljsf ldlt uflzFs uf=la=sf] cfGtls

|f]ttkm afFsL x]sf] iquest=(ndash gukflnsfdf xtfGt0f u]sf] gb]lvFbf gukflnsfsf] vftfdf

iquest=(ndash bflvnf ugkb5

3 lhGL xtfGt0f M cflys sfoljlw lgodfjnL )^$ sf] lgod df sfL lhGL fdfg

xflg gf]SfgL gxg] uL +If0f ug] bfloTj sfofno k|dvsf] xg] pNn]v 5 g]kfn sfn]

)ampamp ut] b]lv fljssf ufpFF ljsf ldltxnfO gofF +rgf cgf gukflnsf Pa

ufFpkflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug nufpFsf]df o OZak

gukflnsfdf uflePsf flassf sfln~rf] uflzFs uf=la==n] cfˆgf] gfddf ePsf 3

hUuf df]6 df]6fOsn sDKo6 lk|G6 bfh f]kmf nufot ljleGg lsldsf lhGL fdfgsf]

nut tof uL xtfGt0f u]sf] b]lvPg gukflnsf jf dGqfnon] tf]s]sf] sfL lgsfodf

bflvnf ugkb5

4 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ sfofnon]

p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg gu]sf] ciff9 dlxgfdf ePsf] vr ah]6sf]

tngfdf ) k|ltzteGbf lgs al9 x]s]f ]af k|afx k|s[of a[xb tyf ckfFudlq gePsf]

]afu|fxLn] kfPsf] Gtli6sf] b[li6sf]0faf6 sfofnon] cfˆgf] dNofIacuteg ug] gu]sf] jflifs vlb

of]hgf tof gu]sf] ~rflnt sfoqmdsf] tf]lsPsf] dod cgudg dNofIacuteg uL k|ltj]bg

cf+lzs kdf dfq tof ug] u]sf] htf sldsdhf]L b]lvPsf]n] k|rlnt lgoddf ePsf a

Jojyfsf] kfngf uL ljQLo hjfkmb]xLtfnfO b[9 agfpg sfofnosf] Wofg hfgkb5

5 cfgkflts ssectL] M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf

pkef]Qmf ldlt dfkmt ~rflnt cfof]hgfxdf Demftfcgfsf] of]ubfgeGbf sd sfd ePdf

sfofnon] lbg] hggtdbfg sddf d]t cfgkflts lxfaaf6 ssectf uL eQmfgL lbgkg] Joayf

5 of] aif sfofnon] ljleGg pkef]Qmf ldltFu u]sf] Demftf cgf ugkg]eGbf sd

sfd ePsf] cayfdf d]t pkef]Qmf ldltnfO lbg] cgbfgdf cgkflts ssectL guL eQmfgL

u]sf]n] al9 eQmfgL sd =^ndash cn ugkb5

6 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon]

ljleGg sfdsf] lgldQ ut ljutdf ljleGg sdrfL Pj+ +yfnfO lbPsf] k]ZsL iquest=(^ndash

k]ZsL afFsL x]sf]df km5of6 u]sf 5gg of] jif ljleGg sfdsf] nflu lbPsf] hgf sdrfLnfO

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 190

lbPsf] k]ZsL =)))))ndash km5of6 ug afFsL b]lvPsf]n] lgoddf ePsf] Jojyf jdf]lhd k]ZsL

sd km5of6 ugkb5

ufLz+s ufpFF ljsf ldlt

7 lan ekfO M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ cgf aLs[t ah]6

vr ubf lan ekfO lxtsf] n]vf |]tf fVgkb5 pkndashjfYo rfsL ufLz+snfO

jod]ljsfsf] eQf tyf kmlgr vlb ug lbPsf] cgbfg sd =)))ndash gtL hgtf

k|f=lj= ufLz+s nfO kmlgr vlb ug lbPsf] cgbfg sd =amp)))ndash vr n]v]sf]df pQm

vrsf] ljn ekfO FnUg u]sf] gb]lvFbf =)))ndash sf] k|df0f k]z ugkb5

8 fha bflvnf M cflys sfoljlw P]g ) sf] bkmf df sfofnon] Fsng u]sf] gubL

fhj tf]lsPsf] dodf a+sdf hDdf uL fhasf] n]vf fVgkb5 sfofnon] gubsf] kdf

fhj Iacuteng uL TonfO tf]lsPsf] calwleq a+s hDdf guL txlanaf6 vr n]v]s]f b]lvof]

o k|sfsf] cflys sf]fafnfO lgoGq0f uL fhasf] sff]afnfO Joalyt ugkb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufpFF ljsf ldltjf6 ut

ljut jifdf ljleGg +yf tyf JolQmnfO lbPsf] k]ZsL iquest=)))ndash xfnDd klg km5of6

u]sf] b]lvPg lgoddf ePsf] Jojyf jdf]lhd k]ZsL sd km5of6 ugkb5

10 dfnkf]t sd M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf

dfnkf]t jf eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg

kg] pNn]v 5 o uf=la==n] of] jif cn u]sf] dfnkf]tdWo] k|ltztn] xg] sd =ndash

lhNnf dGjo ldltdf k7fpgkb5

sfln~hf] ufpFF ljsf ldlt

11 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 ufpFF ljsf ldltn] kmfNu0f amp ut]

Dddf vrsf] kmfF6afL k]ZsL afFsLsf] ljj0f sff]afsf] blgs cfo vftf tyf gubL Lb

lgoGq0f vftf lhGL vftf tyf sltko vrsf lan ekfOx k|dfl0ft u]sf] b]lvPg o

DaGwdf tfns sfofnon] j8f dfkmt xg] cflys sff]afnfO lgoGq0f ug Wofg kyenofpg kb5

12 dfnkf]t sd M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf

dfnkf]t jf eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg

kg] pNn]v 5 o uf=la==n] of] jif cn u]sf] dfnkf]tdWo] k|ltztn] xg] sd =(^)ndash

lhNnf dGjo ldltdf k7fpgkb5

13 aflifs tnaL k|lta]bg M uf=la==n] sdrfLxsf] aflifs tanL k|lta]bg kfLt ufP dfq tna

vr n]Vgkg]df tnaL k|lta]bgdf kflt gufO tna vr n]v]s]fn] odf wf ulgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =amp nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] = xhf lgoldt ugkg] = nfv amp xhf k]ZsL =$ nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 191

dn+ujf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = sf]8 nfv $ xhf of] jifsf] cfo =amp sf]8 $

nfv xhf d]t = sf]8 ^ nfv ^$ xhf cfDbfgL ePsf]df =amp sf]8 nfv ( xhf vr

eO = sf]8 nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfondashJoo ljj0f M sfofnon] cfondashJoo ljj0f |]tf+u le8fg xg] uL tof uL k]z xgkb5

sfofnon] tof u]sf] vrut cfondashJoo ljj0f |]tf cgf k0fkdf le8fg xg] uL tof u]sf]

5g sfofnon] dnsf]if tkmsf] cfo ljj0f nufot cGo cfondashJoo ljj0f tof gu]sf] sf0f

vrsf] |]tfut cfondashJoo ljj0f PsLs[t cfondashJoo ljj0f Ps cfkdf le8fg ug lsPsf]

5g sfofnosf] ljleGg $ zLifs a+s gubL lstfj cgf )amp gtfj0f b]lv kmfNu0f amp

Dd =$($$ndash vr n]v]sf] 5 eg] f]xL cjlwdf PsLs[t cfondashJoo ljj0f cgf

=$(^)ndash vr b]vfO =ampamp^(^^ndash j9L vr b]vfPsf] 5 Tot a+s gubL lstfj

cgf )amp kmfNu0f b]lv )amp$ cf dfGtDdsf] vr =)^)ampamp^ndash b]lvPsf] 5

eg] f]xL cjlwdf PsLs[t cfondashJoo ljj0f cgf =)($ampamp(ndash vr b]vfO

=)amp$)ndash j9L vr b]vfPsf] 5 o DjGwdf sfofnon] oyfy cflys ljj0f tof

ugkb5

11 PsLs[t cfondashJoo ljj0f cgf )amp kmfNu0f amp ut] s]Gb|tkm =$ndash cGo tkm

=$(ndash d]t =amp^amp$^amp^ndash dfHbft b]lvPsf]df )amp kmfNu0f ut] flas uf=la=

xaf6 lkmtf k|fKt =^((^ampndash d]t =^^)^$ndash lhDd]afL fgkg]df =$(amp(ndash

dfq lhDd]jfL fL =^ampndash 36L lhDd]jfL f]sf] b]lvPsf] sf0f lxt k|df0f k]z xgkb5

12 )amp$ cf dfGtsf] ljleGg vftfsf] a+s 6]6d]G6 cgf =$)((ndash dfHbft x]sf]

b]lvPsf]df PsLs[t cfondashJoo ljj0f cgf =$$)ndash dfq dfHbft b]vfPsf]n] a+sdfeGbf

cfondashJoo ljj0fdf =(^$ampndash n] 36L dfHbft x]sf] b]lvG5 sfofnon] |]tf a+s

le8fg uL lsGfOn ljj0f tof uL k]z ugkb5

2 ut jifsf] eQmfgL M cflys sfoljlw lgodfjnL )^$ sf] lgod $)-amp_ cgf rfn jifsf]

ah]6n] gvfDg] uL a9L vr xg] uL bfloTj gt[hgf ug gxg] t ljz]if sf0f Pj+ kllyltjz

pklgod -_ df plNnlvt eQmfgL lbg afFsLsf] sRrfjfLdf r9fO gtfj0f kGw|leq sfofno

k|dv sf]if tyf n]vf lgoGqs sfofnoaf6 k|dfl0ft ufO fVgkg]] Jojyf x]sf] 5

gukflnsfn] blnt afnaflnsfxsf] )ampamp sf] eQf =$(^))ndash sdrfLxsf] tna

k|f]Tfxg eQf fg eQf =$$ampampndash eQmfgL uL vr n]v]sf]df lgoddf pNn]lvt Jojyf

cgksf] eQmfgL lbg afFsLsf] k|dfl0ft sRrfjfL j]u vr n]v]sf] =$^ampndash lgodDdt

b]lvPg

3 lhGL bfvLnf M lhNnf k|zfg sfofno nfxLsf] r=g+=)amp ldlt )amp^ sf] kqcgf f]

sfofnosf] nflu cfjZos kg] laleGg lsldsf dfnfdfg fdhfgsL OG6k|fOh]haf6 vlb

uL =^))ndash eQmfgL u]sf]df tL fdfgx sfofnosf] lhGL vftfdf cfDbfgL u]sf] k|df0f

k]z gePsf]n] sfofno k|of]hgdf vr ePsf] egL olsg ug lsPg

4 tna k]ZsL M cflys sfoljlw lgodfjnL )^$ yfgLo jfoQ zfg P]g ) yfgLo jfoQ

zfg lgodfjnL )^ tyf yfgLo lgsfo cflys k|zfg lgodfjnL )^$ tyf cGo k|rlnt

P]g lgoddf sdrfLxnfO tna eQfafktsf] sd clu|d kdf k]ZsL lbg] Jojyf ePsf] b]lvbFg

sfofnon] ) hgf sdrfLxnfO ljlEfGg ldltdf tna k]ZsL afkt =^amp)))ndash eQmfgL lbPsf]

f] sd cflys jifsf] cGtDd sltko sd km5of6 ePtfklg ok|sfsf] k]ZsL lbg] klkf6Lsf]

cGTo ugkb5

5 cltlQm bt M jfL tyf oftfoft Jojyf P]g )$( sf] bkmf -_ adf]lhd jfL btfsf]

k|df0fkqdf n]lvPsf] Dofb gf3]sf] tLg dxLgfleq btfsf] k|df0fkq gjLs0f ufO Sgkg] Jojyf

x]sf]df gukflnsfn] cfˆgf] jfdLTjdf x]sf h r )$ sf] ufl8 gf k $$ sf]

df]6fOsnsf] btf k|df0fkq gljs0f bt tf]lsPsf] doeGbf l9nf aemfPsf]n] =))ndash

yk bt eQmfgL u]sf] kfOof] otf] yk hljfgfn] gukflnsfnfO cltlQm Jooef kf]sf]

xFbf o k|sfsf vrx lgoGq0f ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 192

6 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf

tyf yfgLo ljsf dGqfnosf] r=g+=amp ldlt )amp sf] kqsf] aFbf g+= cgf

)ampamp Dd sfod x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6

cfGtls n]vfkLIf0f ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg]

Jojyf ldnfpgsf] nflu klkq ePsf] b]lvG5 lhNnf ljsf ldlt dn+ujfn] )amp( df

afxo n]vfkLIfs lgolQm uL fljssf udxLof ef8 ufpF ljsf ldlt xsf] n]vfkLIf0f

ufO =ampamp((ndash n]vfkLIf0f kflgtlds eQmfgL u]sf] b]lvof] lhNnf ljsf ldltsf] cfGtls

n]vfkLIf0f zfvfaf6 ugkg] ufpFF ljsf ldltsf] cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6

ufpFbf tfns dGqfnoaf6 ePsf] lgb]zgsf] kfngf ugkb5

7 efG] ljwf M k|rlnt P]g tyf lgoddf gukflnsfsf sfosfL clws[tn] efG5] fvL sfofnoaf6

tna eQf eQmfgL ug] Jojyf ePsf] b]lvbFg sfosfL clws[t ds]z sdf rflofsf] efG5]

fgffo0f fptnfO )amp( b]lv df3 dfGtDdsf] =)ndash csf sfosfL clws[t

lxdnfn e08fLsf] efG5] pd]z fxnfO =amp$)ndash d]t =)))ndash tna eQmfgL uL vr

n]v]sf] lgodDdt b]lvPg

8 lan ekfO M fdflhs Iff eQfafkt =amp^$amp))ndash s[lif ljsf aFssf] gfdsf] k]ZsL km5of6

uL vr n]v]sf]df f] DaGwL ekfO tyf k|df0f sfuhftx k]z ugkb5

9 fdflhs Iff s M cfos P]g ) sf] bkmf amp tyf cgrLndash sf] pkbkmf v08 -s_

pkbkmf v08 -s_ adf]lhd f]hufLsf] cfodf lglZrt sdDdsf] jflifs cfodf k|ltztsf

bn] fdflhs Iff s ssectf ugkg] Jojyf x]sf]df gukflnsfn] $ hgf sdrfLxnfO

=amp))ndash ^ hgf sdrfLxnfO =)))ndash sf bn] =$)))ndash kf]zfs eQf ljt0f

uL vr n]v]sf]df pQm sddf ssectf =$)ndash ugkg] fdflhs Iff s =$)ndash ssectf

gu]sf]n] f] sd cn uL fhj bflvnf ugkb5

10 kflgtdLs s M cfos P]g ) sf] bkmf amp adf]lhd f]hufLsf] cfodf lglZrt sdDdsf]

jflifs cfodf k|ltztsf bn] fdflhs Iff s Tokl5sf] =)))))ndash Ddsf] cfodf

k|ltzt afFsL cfodf k|ltztsf bn] s ssectf ugkg] Jojyf x]sf]df hgf

sdrfLxsf] cfodf s ssectL gu]sf]n] safktsf] sd =(^$^ndash cn pk uL fhj

bflvnf ugkb5

11 s jLhs M d=c s P]g ) tyf lgodfjnL ) cgf d=c= sdf btf ePsf] JoQmLn]

at jf ]jf cfklt ubf ltkassf] jLhs hfL ugkb5 gukflnsf cGtut j8f g+=$

) df af6f] ddt u]afkt h]=s]= laN8nfO dcs jLhs hfL guL =$()ndash -slxt_

eQmfgL u]sf]df lghaf6 n]vfkLIf0fsf] cGTolt -)amp$)((_ cufl8sf] ldlt fvL hfL

ulPsf] s jLhs k]z xg cfPsf]n] Totf] s jLhsaf6 cn u]sf] d=c=s= sd =^^ndash

bflvnf jf dfof]hg eP gePsf] olsg ug glsPsf]n] pQm lgdf0f JojfoLsf] laqmL vftf tyf

d=c=s= dfof]hg ljj0f k]z ugkb5

111 jLhsdf cfkgf] gfd 7]ufgf yfoL n]vf gDa pNn]v uL lnln]jf gDalxtsf] aLhs

hfL ug+kg]+ bkmf $[ cgf jLhssf] 9fFrf tf]lsPadf]lhd xg] pNn]v 5 sfof non]

b]xfosf cfkltstfaf6 laleGg kFhLut fdfg vlb u]sf]df cfkltstfsf] s jLhs s]d]6

tyf xftn] n]v]sf] kfOPsf]n] d=c=s dfof]hg eP gePsf] olsg xg s]g ty

cfkltstfnfO u]sf] =()(ndash ljn sd eQmfgLsf] d=c=s dfof]hgsf] k|df0f k]z ugkb5

12 tna eQf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_ Fu DalGwt

cgrLndash$ df pNn]v ePadf]lhd gukflnsfsf] vrsf] juLs0f JofVof cgf sfggadf]lhd

tna vr cGtut gukflnsfdf egf ulPsf sdrfLxiquestn] ]jf u] afkt kfpg] tnj tyf

cGo ljwfnfO hgfpb5 t ]jf sfdf lnOg] kmfO tyf bdsn PDan]G jfYo

lSnlgs cflb ~rfngsf] nflu sdrfLnfO lbOg]] kflgtlds DalGwt zLifsdf g vr n]Vgk5

eGg] Jojyf x]sf]df gukflnsfn] bdsn tyf kmfO DaGwL sdrfLxnfO tna eQmfgL

ubf fjhlgs lgdf0f cGtut kFhLut vraf6 vr n]lvPsfn] lgodfjnLsf] kfngf ePsf] kfOPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 193

13 clu|d s M cfos P]g ) sf] bkmf ( cgfsf] eQmfgLdf eQmfgL sdsf] = k|ltztn]

clu|d s slsect ugkg] Jojyf x]sf] 5 ljleGg nlIft dxn] sfoqmd ~rfng ubf ePsf]

ljleGg fdu|L vlbdf cfos P]g ) sf] bkmf ( adf]lhdsf] eQmfgLdf =^ndash

clu|d sssectL gu]sf]n] lgodfgf cn ugkb5

14 n]vfkLIf0f kflgtlds M dnFuaf gukflnsfsf] r=g+ ldlt )amp$ sf] kqfgf o

g=kf=sf] )ampamp$ sf] )amp kmfug Ddsf] |]tfsf] cfGtls n]vfkLIf0f ug plQd nfn

dxtf]nfO lgoQmL uL kflgtdLs afkt k]ZsL jk =))))ndash eQmfgL lbPsf] 5 t pQm

cjlwsf] cfGtls n]vfkLIf0f g=kf=s Ps sdrfLaf6 ePsf] b]lvof] kflgtlds afkt k]ZsL

lbPsf] sd =))))mdash gukflnsfsf] vftfdf bflvnf ugkb5

15 s ssectL M cfos P]g ) sf] bkmf adf]lhd eQf eQmfgLdf k|ltztsf bn] sssectL

ugkg] Jojyf 5 gukflnsfn] ef=g+=amp amp( ldlt )ampamp af6 sk8f k]lG6Euml tflnd

Jol6log tflndsf k|lzIfsxnfO u sfL Fyfdfkmt =amp)))ndash eQf eQmfgL u]sf]df

f]sf] k|ltztsf bn] =$))ndash s ssectf uL bflvnf ugkg]df =$)ndash dfq ssectf Pj+

bflvnf u]sf] efr +nUg u]sf] xgfn] gku s sd =^$)ndash cn pk uL fhj bflvnf

ugkb5

16 f]em vlb M fjhlgs vlb P]g )^$ sf] bkmf adf]lhd of] P]g o P]g cGtut ag]sf]

lgod adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6qmf 6qmf kfL vlb ug xFbg eGg] Jojyf

x]sf]df gukflnsfn] cfkltstf+usf] kmlgr vlb tyf lgdf0f sfoxdf k|ltkwf Lldt

xg] uL nfut cgdfgnfO 6qmf6qmf kfL Pp6 k|s[ltsf sfd Pp6 dodf kms kms cfkltstf

jf lgdf0f JojfoLaf6 =())$ndash sf] vlb sfo u]sf] b]lvFbf pQm vlb sfo lgoldt

ldtJooL 5 eGg lsPg

17 b ljZn]if0f M gukflnsfn] gu If]qleq ljleGg j8fdf ePsf] 8s 9nfg sfosf] nflu

gukflnsfsf] k|fljlws zfvfaf6 xg] k|fljlws b ljZn]if0fsf] cfwf dfkb08 ki6 uL nfut

Oli6d]6 uL lgdf0f nufotsf sfox DkGg ugkg]df gukflnsfn] ljleGg lgdf0f

JojfoLdfkmt sfo ufpFbf Pp6 k|s[ltsf] sfodf d]t cfwf ki6 gkfL kms kms b]6

lgwf0f uL nfut Oli6d]6 u]sf] kfOof] gukflnsfn] ljsf cgbfg ldf Iff sfoqmd

cGtutsf ljleGg of]hgfdf oL kms kms b fVbf al9 vr xg uPsf]n] sfofnonfO

=$ndash yk Jooef k]s]f 5

18 cjsf eQmfgL M cfos P]g ) adf]lhd casfsf] sd eQmfgLdf clu|d s ssectL ugkb5

gf==1fgaxfb +lhtsf clgjfo cjsfz xFbf kfpg] 3labf lafdL labf cfiflw pkrf vr

pkbfg d]t uL =amp(ndash dWo] ah]6 cefjn] xfnnfO =^ nfv eQmfgL u]sf] b]lvG5

cjsf eQmfgLdf k|fKt xg] ljwfdWo] cfos P]g ) adf]lhd ) rq eGbf cl3sf]

sd f] kl5sf] sd 56ofO P]g k|fDe ePkl5sf] cjlwsf] nflu k|fKt xg] sddf

k|ltztsf bn] s ssectf ugkb5 ty ca afFsL x]sf] eQmfgLdf lgodfgf s ssectf ug

Wofg kyenofpg kb5

19 wf6L fk6L M cflys sfoljlw lgodfjnL )^$ sf] lgod ^^-_ df pklgod -_ adf]lhd

wf6L sd lkmtf kfpg] JolQmn] wf6L sd lkmtf lng kfpg] Dofb k|rlnt sfggn] tf]s]sf]

ePdf f]xL cjlwleq Dofb gtf]lsPsf]df hg sfdsf] nflu wf6L flvPsf] xf] f] sfd DaGwL

sfafxL clGtd iquestkdf dfKt ePsf] ldltn] Ps jifleq wf6L sd lkmtf kfpg DalGwt

sfofnodf gubL lb fy lgj]bg lbgkg] Jojyf 5 wf6L vftfaf6 gukflnsfn] ljsf

cgbfgdf =^)))))ndash gu ef sf]ifsf] nflu =)ndash d]t sn =)ndash

fk6L lbPsf] b]lvof] ctM Dofb k|of]hg dfKt ePsf] kfgf wf6L sd lgodfjnLsf] k|lqmof

kf uL cfDbfgL afFWg] Jojyf ldnfpg kb5 wf6L vftfaf6 fk6L lbPsf] sd =)ndash

fk6L f]wegf ugkb5

20 dNo cela[l4 s M yfgLo zfg tyf fdbflos ljsf sfoqmd cGtut fdflhs klrfng

sfoqmd ~rfng ug sbftf btf g+=))^$$ ePsf] r]tgf gfds u sfL FyfFu

rfdfls kdf dcsafx]s =)))))ndash sf bn] eQmfgL lbg] uL Demftf ePsf] 5 f]

Fyfn] jLhs g+= gePsf s jLhs hfL eQmfgL ePsf] ]af zNs =)))))ndash sf]

k|ltztsf bn] =()))ndash dcs eQmfgL lnO uPsf]df lgh Fyfn] hfL u]sf] lansf] jLhs

g+= gePsf] sf0f dcs btf k|df0fkq n]vfkLIf0fsf qmddf dfu ubf lghn] k]z u]sf] d=c= s

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 194

btf k|df0fkqsf] k]z u]sf]n Kofg g+= af6 cfGtls fhj ljefusf] j]afO6 r ubf pQm

Fyf d=c=sdf btf ePsf] b]lvPg lghn] k]z u]sf] d=c=s= jLhs aftlas b]lvg gcfPsf]n]

Totf] sfo ug] FyfnfO k|rlnt sfggadf]lhd sfafxL uL eQmfgL u]sf] dcs sd Todf

nfUg] yk bt d]t cfGtls fha sfofno dfkmt Fyfaf6 =()))ndash cn uL fhj

vftfdf bflvnf ugkb5

21 cfo 7]Ssf M dNo clej[l4 s P]g ) sf] bkmf -_ adf]lhd yfgLo lgsfo jf g]kfnlyt

cGtfli6laquoo +3+yf jf lgof]u jf g]kfn sf jf dNo clea[l4 s gnfUg] jtsf] sff]af

ug] fjhlgs +yfgxn] dNo clea[l4 s nfUg] jt jf ]jf laqmL ubf s cn pk ug

kg] Jojyf x]sf] 5 gukflnsfn] cfGtls cfDbfgLtkm nufpFsf] j6f cfo 7]Ssfdf dcs

cn pk guL 7]Ssfafktsf] sd dfq cnpk u]sf] b]lvPsf]n] dNo clej[l4 safktsf]

sd =(^ndash DalGwt 7]s]bfaf6 cn pk uL fhj vftfdf bflvnf ugkb5

22 aSoftf fhj M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_ sf] v08 -`_

adf]lhd cfGtls cfotkm cn pk ug afFsL sdsf] nut cgrL $ sf] 9fFrfdf clen]v

ugkg] Jojyf x]sf] 5 gukflnsfdf ut ljut cf=j= b]lv j6f 7]Ssf cfo zLifsdf

clen]v cgf =amp)ndash cn pk uL fhj bflvnf ugkb5

23 cfDbfgL bflvnf M cflys sfoljlw P]g ) sf] bkmf -$_ adf]lhd cfˆgf] lhDdfdf cfPsf]

sfL gubL f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf DalGwt

tfns sfofno jf ljefuLo k|dvn] kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf

uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfggadf]lhd ljefuLo sfafxL d]t

ug ufpg Sg] Jojyf x]sf] 5 gukflnsfsf] fhj zfvfdf cnL ePsf] ljleGg ldltsf]

gub sd =((ampndash tf]lsPsf] doeGbf ( lbgDd l9nf uL bflvnf u]sf] b]lvg cfPsf]n]

P]gn] tf]s] adf]lhdsf] hljfgf sd =$$ndash DalGwt sdrfLaf6 cn pk uL bflvnf

ugkb5

v6fgf ufpFF ljsf ldlt

24 xf6ahf 7]Ssf M flas v6fgf uf=la==n] xf6ahf 7]Ssfafkt o jif =^))))ndash cfDbfgL

b]vfPsf]df f] DalGw 7]Ssf kmfOn n]vfkLIf0fdf k]z gePsf]n] k|fKt xgkg] sd Plsg ug

lsPg fy f] sddWo] fd hfgsL d7sf dxGt gffo0fbf jfuLnfO amp k|ltztn] xg]

sd =()))ndash eQmfgL uL vr n]v]sf]df lghnfO eQmfgL ugkg] lnlvt cfwf k|df0f

sfuhft k]z xg gcfPsf]n] pQm k|df0f k]Zf ugkb5

25 clu|ds M xf6 ahf 7]Ssf DalGw a7sdf pklyt ePsf ^ hgf xefuLxnfO a7s eQf

afkt =amp))ndash eQmfgL u]sf]df cfos P]g ) sf] bkmf cgf k|ltztsf bn]

s ssectf ugkg]df f] s ssectf gu]sf]n] safktsf] sd =ndash cn uL fhj bflvnf

ugkb5

26 lhGL Joayfkg M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ cgf sfofnon]

vlb uL jf guL k|fKt ePsf] a lhGL dfnfdfgx lhGL vftfdf k|lai6 uL cBfalws

kdf fVgkg]df lhGL vftfsf] k|of]unfO cBfalws gagfPsf]n] lhGLsf] Joayfkg kIf sdhf]

b]lvFbf odf wf ugkb5

27 k]ZsL M cflys sfoljlw lgodfjnL )^$ adf]lhd km5of6 xg afFsL x]sf] k]ZsL sd csf]

cflys jifdf lhDd]jfL fL km5of6 ugkg]df ufpFF ljsf ldlt n] ut ljutdf ( JoltmnfO

lbPsf] k]ZsL =))ndash km5of6 u]sf] b]lvPg ctM lgodfjnLdf tf]lsPsf] k|lqmof ckgfO

afFsL k]ZsL km5of]6 ugkb5

uDxlof ufpFF ljsf ldlt

28 lan ekfO M cflys sfolalw lgodfjnL )^$ sf] lgod ^ cgf jLs[t ah]6 vr n]Vbf

lan ekfO lxtsf] n]vf fVgkb5 ufpFF ljsf ldltn] Ho]i7 gfuls Psn dlxnf ckfEuml

afnaflnsfxnfO k|yd lstfafkt fdflhs Iff eQf afkt =$$)))ndash k]ZsL km5of6

uL vr n]v]sf]df =)))ndash DalGwt JolQmxn] alemlnPsf] ekfO k]z gePsf]n] ekfO a]u

vr n]v]sf] sd =)))ndash DalGwt sdrfLaf6 cn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 195

281 ljleGg hgf JolQmxsf gfddf afFsL x]sf] ut ljut jifsf] =)))ndash k]ZsL km5of6

u]sfdf jLs[t nfut cgdfg k|fljlws dNofIacuteg k|ltj]bg lan ekfO j]u km5of6 u]sfn] f]sf]

lan ekfO k]z ugkb5

29 dfnkf]t M sfofnon] dfnkf]t cnLsf] nut cWofalws uL fVgkg]df f] cWofalws uL

fv]sf] b]lvPg sfofnon] cnL u]sf] dfnkf]t =(ndash bflvnf uL cfDbfgL gafFw]sf]n] f]

sd bflvnf uL cfDbfgL afFWgkb5

30 tnaL k|lta]bg M uf=la==df sfot sdrfLxsf] tnaL k|lta]bg kflt ufP dfq tna vr

n]Vgkg]df tnaL k|lta]bg kflt gufO =($ndash tna vr n]v]sf]n] odf wf ugkb5

31 a9L vr M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod $^-_ df vr ub+ clwsf

k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5 uDxLof

ufpF ljsf ldltn] lzjzlQm d]lzgL hgn c8 Knfo nfnaGbLaf6 =((ndash dNosf]

l6leP df]6fOsn vlb uL =$^)ndash vr n]v]sf]n] laneGbf a9L vr n]v]sf] sd

=)ndash cn pk uL gukflnsfdf bflvnf ugkb5

32 k]ZsL M cflys sfoljlw lgodfjnL )^$ adf]lhd km5of6 xg afFsL x]sf] k]ZsL sd csf]

cflys jifdf lhDd]jfL fL km5of6 ugkg]df ufpFF ljsf ldlt n] ut ljutdf hgf

sdrfL JolQm tyf kbflwsfLnfO lbPsf] k]ZsL =)ndash km5of6 u]sf] b]lvPg ctM

lgodfjnLdf tf]lsPsf] k|lqmof ckgfO k]ZsL km5of6 ugkb5

ef8 ufpFF ljsf ldlt

33 ut aifsf] vr M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ cgf ut aifsf]

sd o aif eQmfgL lbg k]df eQmfgL lbg afFsLsf] k|dfl0ft ljj0f FnUg u] dfq eQmfgL

lbgkb5 sfofnon] eQmfgL lbg afFsLsf] ljj0f a]u fgs OG6k|fOh]hnfO df]6fOsn vlb

afktsf] =(())ndash o aif eQmfgL lbPsf]n] pQm vr lgodDdt b]lvPg lgodadf]lhd

eQmfgL lbg afFsLsf] k|dfl0ft ljj0f FnUg u] dfq eQmfgL lbgkb5

34 k]ZsL M cflys sfoljlw lgodfjnL )^$ sf] lgod ) adf]lhd km5of6 xg afFsL x]sf] k]ZsL

sd csf] cflys jifdf lhDd]jfL fL km5of6 ugkg]df ufpFF ljsf ldltn] ut ljutdf

ljleGg JolQmxnfO lbPsf] k]ZsL =^$))ndash rfn jifsf] Ps JolQmnfO k]ZsL lbPsf]

=^)))ndash d]t =amp$())ndash k]ZsL cn km5of6 u]sf] b]lvPg ctM lgodfjnLdf

tf]lsPsf] k|lqmof ckgfO k]ZsL km5of6 ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv ^( xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = nfv ( xhf lgoldt ugkg] = sf]8 ( nfv amp xhf

k]ZsL ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 196

xljg gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = sf]8 nfv xhf of] jifsf] cfo = sf]8

nfv (( xhf d]t =( sf]8 $ nfv xhf cfDbfgL ePsf]df =^ sf]8 $ nfv xhf vr

eO afFsL = sf]8 nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g

M

1 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf] k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf

lhGL lgLIf0f k|ltj]bg dfly sfafxL gu]sf] lnnfd laqmL ugkg] dfnfdfgsf] ddt Def

gu]sf] lhGL dfnfdfgsf] dNo gvnfPsf] gubL lb lgoGq0f vftf gfv]sf] jflifs vlb

of]hgf tof gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg gu]sf]

काराालरको गत विगतका समपरा िरज फछरौट गरन गरी आनतररक रररनीतत तरार गरी काराानिररनमा gNofPsf] d=n]=k=kmf=g+= rNtL d]zLg jf jfLsf] lstfa -ddt clen]v vftf_

gfv]sf] jflifs vlb of]hgf tof gu]sf] ciff9df ePsf] kFhLut vr ah]6sf] tngdf )

k|ltzteGbf Gog xgkg]df cTolws x]sf] ]jfu|fxLn] kfPsf] Gtli6sf] b[li6sf]0faf6 sfofnon]

cfˆgf] dNofIacuteg ug] gu]sf] jfL nujs gfv]sf] htf sldsdhf]L b]lvPsf]n] htf sdL

sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f

Jojyf b[9 agfpgkb5

2 jfL fwg M jfL tyf oftfoft Jojyf lgodfjnL )^ sf] lgod (-_ adf]lhd sg

sfL sfofnosf] gfddf btf eO btfsf] k|df0fkq k|fKt g]kfn sfsf] jfldTj ePsf]

jfLnfO sfL jfL elgg]5 f]xL] lgodsf] pklgod adf]lhd sfL jfLsf]

klxrfgsf] nflu f] jfLsf] cufl8 tyf k5fl8 cgrLndash sf] v08 -3_ df n]lvP adf]lhd

]tf] Kn]6df ftf] cIf cIacutedf xgkg] Jojyf ePsf] eP klg gukflnsfsf] gfddf sfod x]sf

yfg df]6fOsnxsf] lghL gDa Kn]6 yfg l6laquoksf] fjhlgs gDaKn]6 k|of]udf

cfOx]sf] b]lvPsf] xFbf lgodfjnLn] tf]s]adf]lhd gDaKn]6 kljtg ug hL b]lvG5

3 cfo 7]Ssf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_ sf] v08 -`_

adf]lhd cfGtls cfotkm cn pk ug afFsL sdsf] nut cgrLndash$ sf] 9fFrfdf clen]v

ugkg] Jojyf x]sf] 5 gukflnsfdf ut ljut cf=j= b]lv b]xfosf 7]Ssf cfo zLifsdf

cn pk ug afFsLsf] PsLs[t clen]v tof gu]sf]n] slt sd cn pk ug afFsL x]sf]

5 olsg ug lsPg cfGtls n]vfkLIf0f k|ltj]bgdf pNn]v ePsf] cn pk ugkg] egL

cfNofPsf ahf 7]Ssfsf] sd =amp nfv $( xhf DalGwt JolQmaf6 oyfzL3| cn pk

ugkb5

4 kmf]xf]dnf Iacuteng M gukflnsfn] kmf]xf]dnf Iacuteng ugsf] nflu u|Lg P08 lSng l6L le

k|f=ln= x]6fF8fFu ulPsf] Demftfadf]lhd pQm sDkgLnfO ]jf zNs dfls kdf =$))))ndash

eQmfgL ulPsf] Demftfs aFbf g+= cgf klxnf] jif jf ^)) ]jfu|fxL gePDdsf] nflu

]jfu|fxLFu Iacutelnt sddWo] ) k|ltzt ~rfng cgbfg pknAw ufpgkg] Jojyf 5 pQm

sDkgLn] lb sf6L ]jfu|fxLFu zNs Iacuteng ug] u]sf]df gukflnsfdf )ampamp$ df sg sd

bflvnf u]sf] kfOPg ctM gukflnsfaf6 pknAw tYofIacute adf]lhd )ampamp$ df ]jfu|fxL

cfa4 ePsf] b]lvPsf]n] pQm +Vofsf] ]jfu|fxLaf6 =)ndash k|ltdlxgfsf bn] Iacutelnt sd

=)))ndash sf] krf k|ltzt sd =)^))ndash gukflnsfdf bflvnf ugkg]df f] sd

xfnDd bflvnf gu]sf]n] cflys sfoljlw P]g ) sf] bkmf -$_ adf]lhd f]sf]

hljfgflxtsf] sd =ndash cn pk ugkb5

5 a9L vr M gukflnsfsf] rfyf] gu klifbaf6 dWoystfsf] eldsf lgjfx ug] $ hgf

JolQmxsf] tnaafkt =^)))ndash jflifs ah]6 ljlgof]hg u]sf] b]lvG5 gukflnsfn] o

jif =$$))ndash tL JolQmxsf gfddf tna vr n]v]sf] xFbf jflifs ljlgof]hgeGbf a9L vr

n]v]sf] sd =))ndash lgodDdt b]lvPg

6 kflgtdLs s M cfos P]g ) sf] bkmf amp adf]lhd f]hufLsf] cfodf lglZrt sdDdsf]

jflifs cfodf k|ltztsf bn] fdflhs Iff s Tokl5sf] = nfv Ddsf] cfodf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 197

k|ltzt afFsL cfodf k|ltztsf bn] s ssectf ugkg] Jojyf x]sf]df Ps sdrfLsf]

cfodf s ssectL gu]sf]n] safktsf] sd =ampndash cn pk uL fhj bflvnf ugkb5

7 clu|d s M cfos P]g ) sf] bkmf (-_ adf]lhd aflGbf JolQmn] 7]Ssf jf sf afkt

krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr

k|ltztsf bn] sssectL ugkg] Jojyf 5 gukflnsfn] ljsf sdf Jnf]gaf6 =$)))ndash

sf] 9Eumlf lu6L cfklt ubf pkf]Qmadf]lhdsf] s ssectf uL eQmfgL ugkg]df s ssectf guL eQmfgL

ulPsf]n] safktsf] sd =ndash cn uL fhj bflvnf ugkb5

8 kj lgwflt Ifltklt M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd cfkltstf

kfdzbftf ]jf k|bfos jf lgdf0f JojfoLsf] l9nfOsf] sf0fn] vlb Demftf adf]lhdsf] sfd

f] Demftfdf tf]lsPsf] Dofbdf DkGg xg gs]df lghn] fjhlgs lgsfonfO Demftf sdsf]

bz k|ltztdf ga9g] uL fwf0ftof k|ltlbg Demftf sdsf] zGgf bzdna zGgf kfFr k|ltzt

kj lgwflt Ifltklt lngkg] Jojyf 5 gukflnsfn] ljleGg yfgdf $ j6f fo aQL h8fg

uL )amp$) ut]leq sfoDkGg ug] uL dgfn OghL k|f=ln=Fu Demftf u]sf]df k|f=ln=n]

)amp$ df dfq h8fg sfo DkGg uL lan k]z u]sf] xFbf tf]lsPsf] doeGbf lbg

l9nf uL sfo DkGg u]sf]n] lgodfjnL adf]lhd =$))))ndash Demftf sdsf] Ifltklt

sd =ampndash cn pk ugkb5

9 cfDbfgL bflvnf M cflys sfoljlw P]g ) sf] bkmf -$_ adf]lhd cfˆgf] lhDdfdf cfPsf]

sfL gubL f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf DalGwt

tfns sfofno jf ljefuLo k|dvn] bz lbgDd l9nf] u]sf] eP bz k|ltzt hljfgf uL f]

bflvnf ug nufpFg] kGw| lbgDd l9nf] u]sf] eP kGw| k|ltzt hljfgf uL f] d]t bflvnf

ug nufpFg] kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf uL gub bflvnf ug

nufO ssf] dfqf cgf k|rlnt sfggadf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf x]sf] 5 gukflnsfsf] fhj zfvfdf )amp df cn ePsf] sd =$^ndash

dWo] =^ndash )amp^) sf] =$$$ndash dWo] =)$$ndash bflvnf uL afFsL sd

=$)))ndash xfnDd bflvnf u]sf] gb]lvPsf]n] P]gn] tf]s]adf]lhdsf] hljfgf lxt DalGwt

sdrfLaf6 =amp)mdash cn pk uL bflvnf ugkb5

10 fhj 7]Ssf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^amp sf] pklgod -_

adf]lhd yfgLo lgsfosf] DalGwt klifbn] lgwf0f u] cgfsf] ssf] b ]jfzNs bt

tyf cGo cfGtls cfo cn ug DalGwt yfgLo lgsfon] Ps cflys jifsf] nflu 7]Ssf

aGbf]jt ug Sg] Jojyf 5 gukflnsfsf] kjL nfOgsf] amp j6f 6 ePsf] JofkfLs ejg

amp hgf JojfoLxnfO dfls =)) sf] bn] ef8f lng] uL jftf Demftf guL pknAw

ufPsf] b]lvof] oL lgodfjnLdf Joayf eP cgf gu klifbaf6 ef8fb lgwf0f guL

k|ltkwf Lldt xg] uL f]em axfndf nufpFsf] lgodDdt b]lvPg fy k|ltdlxgf =))ndash

sf bn] o jif =))))ndash axfn ef8f k|fKt xgkg]df =($))ndash dfq k|fKt ePsf] gubL

lbaf6 b]lvPsf]n] =))ndash bflvnf gug]sf] clen]v fvL cfjZos sfafxLsf fy

=))ndash cn pk ugkb5

11 axfn lj6fL M gukflnsfsf] pQ nfOg ahf If]qsf] hUufsf] axfn la6fL afkt o jif

=(ndash dfq axfn lj6fL k|fKt ePsf] b]lvof] k|ltSjfo km6 =) sf bn] hUuf ef8fdf

lbPsf] hfgsfL k|fKt eP tfklg slt hgf JojfoLnfO slt Sjfo km6 hUuf s] sg cfwfdf

lbOPsf] xf] f] DaGwL Demftf klg guL ef8fdf lbPsf] hUufsf] axfnsf] sFu slxn]b]lvsf]

cn pk ug afFsL 5 sfofnon] clen]v fv]sf] d]t kfOPg ctM axfn sdsf] Jojlyt

kdf clen]v fvL cnpk ug afFsL sd cn pk ugkb5

12 rd]gfu[x M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^amp-_ adf]lhd yfgLo

lgsfosf] DalGwt klifbn] lgwf0f u] cgfsf] ssf] b ]jfzNs bt tyf cGo cfGtls

cfo cn ug DalGwt yfgLo lgsfon] Ps cflys jifsf] nflu 7]Ssf aGbf]jt ug Sg]

Jojyf 5 fy pklgod $ sf] v08 -u_ df v08 -s_ adf]lhdsf] sfofGjog sfo of]hgfsf]

cfwfdf sg cfGtls cfo Psnfv krfxhf iquestkofFeGbf sd p7g] ePdf f]em jftfaringff

Psnfv krfxhf iquestkofFeGbf a9L p7g] ePdf af]nkq cfxjfg uL Demftf ugkg] Jojyf 5

gukflnsfn] cfˆgf] klleq lgMzNs kdf rd]gf u[x ~rfng ug lbPs]f b]lvG5 ty

lgodfjnLsf] Joatfsf] kfngf uL cfGtls cfo a9f]QLdf sfofnon] Wofg kyenofpg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 198

13 Jojfo s M gukflnsfaf6 k|fKt ljj0f cgf o aifDd sn btf ePsf JojfoLdWo]

o jif ) hgfsf] gukflnsfsf] clen]v cgf Joafo s =))$)ndash cn pk ug

afFsL x]sf] 5 ctM cn pk ug]tkm gukflnsfn] cgudg uL sfafxL ugkb5

14 clu|d s M cfos P]g ) sf] bkmf (-_ adf]lhd aflGbf JolQmn] 7]Ssf jf sf afkt

krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr

k|ltztsf bn] sssectL ugkg] Jojyf 5 gukflnsfn] kmf]xf]dnf Iacuteng tyf Jojyfkgsf]

nflu Demftf cgk u|Lg P08 lSng l6L le k|f=ln=nfO =$))))ndash eQmfgL uL vr

n]v]sf]df P]gsf] Jojyfadf]lhd = k|ltztsf bn]] s ssectf ugkg]df guL eQmfgL u]sf]n] s

afktsf] sd =amp))ndash fy sdn axfb v8sfnfO =))))ndash -d=c=s=df btf gePsf]_

jflifs ddt Def Demftfsf] sd eQmfgL ulPsf]df clu|d s ssectf gulPsf]n] s cn

uL fhj bflvnf ugkg] =amp))ndash sfofnon] Ps hgf sdrfLsf] s afktsf] sd

=()ndash d]t =^^)ndash fhjdf bflvnf ugkb5

15 s jLhs M fjhlgs vlb lgodfjnL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL

xhf kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btf k|df0fkq k|fKt

u]sf JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf x]sf] 5 gukflnsfn]] lgdf0f

JojfoL u0fklt cfNdlgod P08 Unfaf6 eag kf6]zgsf] lgdf0f sfo ufO Demft adf]lhdsf]

=($ndash -s lxt_ sf] lan jLhs hfL ugkg]df lgh lgdf0f JojfoLn] cfˆgf] kmdsf]

jLhs hfL guL cGo cfkltstfsf] =)))ndash dcs jLhs afFsL =^$ndash afasf]

Kofg lansf cfwfdf eQmfgL u]sf] b]lvof] ctM Demftfadf]lhd JojfoLaf6 jLhs hfL

guL cGo cfkltstfsf] jLhssf] cfwfdf =($ndash eQmfgL uL vr n]v]sf] lgoldt b]lvPg

fy gukflnsfn] pkef]Qmf ldltdfkmt DkGg ufOPsf ^ of]hgfxsf] sd eQmfgL ubf

P]gsf] pkf]Qm Jojyf adf]lhd d=c= s jLhs lngkg]df s jLhs a]u eQmfgL uL vr

n]v]sf]n] lgoldt gb]lvPsf] =468931ndash d]t hDdf =^)ndash clgoldt vr x]sf] 5

lgodfjnLn] tf]s]adf]lhd dNo clej[lcent s btf k|df0fkq u]sf JolQm kmd +yf jf sDkgLaf6

dfq vlb ugkb5

151 yfgLo zfg tyf fdbflos ljsf sfoqmd cGtut fdflhs klrfng sfoqmd ~rfng

ug sbftf btf g+= )^amp$)( ePsf] u|fld0f ljsf Fyf gfds u sfL FyfFu

rfdfls kdf dcsafx]s = nfvsf bn] eQmfgL lbg] uL Demftf ePsf] 5 pQm FyfnfO

k|yd rfdflsdf d=c=slxt = )))ndash s jLhs j]u eQmfgL uL vr n]v]sf] b]lvof]

oL s jLhs hfL guL s sd cNg gxg] xFbf s afktsf] sd =)))ndash cn

uL fhj bflvnf ugkb5

16 dNo clej[l4 s M dNo clej[l4 s lgodfjnL ) sf] lgod amp-_ adf]lhd btf ePsf]

JolQmn] sg jt jf ]jf cfkltubf s clws[tn] cGoyf jLs[t u]b]lvafx]s k|fksnfO cgrLndash

s adf]lhdsf] 9fFrfdf s aLhs lbgkg] Jojyf 5 sfofnon] ljleGg ) cfkltstfaf6

=)$(ndash sf] dfnfdfg vlb jf lgdf0f sfo ufpFbf hfL ePsf d=c=s jLhsdf jLhs

g+= xftn] n]v]sf] jLhs g+= gePsf] jLhs hfL guL d=c=s Iacuteng u]sf] b]lvg cfPsf] xFbf

Totf z+sfkb lanaf6 cn u]sf] d=c=s fhj bflvnf u] gu]sf] olsg ug glsg]

ePsf]n] cfGtls fhj sfofnoaf6 f] d=c=s sd fhj bflvnf ugkb5 af dfof]hg

ePsf] Joxf]f k|dfl0ft ePsf] ugkb5

17 k]ZsL M cflys sfoljlw lgodfjnL )^$ adf]lhd km5of6 xg afFsL x]sf] k]ZsL sd csf]

cflys jifdf lhDd]jfL fL km5of6 ugkg]df gukflnsfn] ut ljutdf lbPsf] k]ZsL

=)))))ndash rfn jifdf ljleGGf ^ JolQm lgdf0f JojfoL pkef]Qmf ldltnfO lbPsf]

k]ZsL =))))ndash d]t =))ndash cn km5of6 u]sf] b]lvPg ctM lgodfjnLdf

tf]lsPsf] k|lqmof ckgfO =)))ndash k]ZsL km5of6 ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =$) nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv $ xhf lgoldt ugkg] = nfv ampamp xhf k]ZsL ) nfv

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 199

xlk gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft =( nfv xhf of] jifsf] cfo = sf]8 (^ nfv ^

xhf d]t =( sf]8 ^ nfv ^ xhf cfDbfgL ePsf]df = sf]8 nfv ^amp xhf vr eO afFsL

=) nfv $( xhf dfHbft x]sf] 5

1 PsLs[t cfondashJoo M o gukflnsfn] k]z u]sf] PsLs[t cf=lj=df ufpFF ljsf ldltsf]

gtfj0fb]lv kmfNu0f amp Ddsf] cfDbgLdf ufpFF ljsf ldltn] b]vfPsf]eGbf =)amp)amp(ndash sd

cfDbfgL b]vfPsf] DaGwdf sf0f lxt k|df0f k]z xgkb5

11 gukflnsfsf] PsLs[t cflys ljj0f cgfsf] a+s dfHbft =)$^(ndash b]vfPsf]df

n]vfkLIf0fdf k|]lt a+s 6]6d]G6 ljj0f cgf )amp$ cf dlxgfsf] dfGtsf] a+s dfHbft

dn vftf kFhLut vr vftf rfn vr vftfdf uL hDdf =^amp()ndash b]lvg cfPsf]n]

a+sdf ^)ampndash a9L b]lvg cfPsf] 5 f] DaGwdf sfofnon] a+s lxfa ldnfg ljj0f

tof ugkb5

2 lhGL xtfGt0f M cflys sfolalw lgodfjnL )^$ sf] lgod df sfofnox uflePsf]

cjyfdf ufleg] sfofnon] rfn cfayfsf ddt Def lnnfd ldGxf ugkg] dfnfdfgsf]

kldf0f dNo d]t vnfO Totf] sfofno vf]h ePsf] jf uflePsf] ldltn] k+tL lbgleq

k|ltj]bg tof uL jf ug nufO DalGwt dGqfno jf ljefun] Totf] dfnfdfgsf] lhDdf lng]

lbg] Jojyf ldnfpg kg] k|fjwfg x]sf] 5 t o gukflnsf yfkgf qmdsf uflePsf

xlk nIdLk lk8fL lkklof hfgsLgu kmxbjf ufpFF ljsf ldltxn] xfnDd klg

cfˆgf] lhDdfdf x]sf 3 hUuf df]6 df]6fOsn 6]lnlehg sDKo6 Nofk6k lk|G6 bfh

f]kmf nufot lhGL dfnfdfgxsf] aaemfy uL gukflnsfsf] lhGL vftfdf cfDbfgL

u]sf] b]lvPg

3 k]ZsL M cflys sfoljlw lgodfjnL )^$ df ePsf] k]ZsL DaGwL Jojyf cgk )amp

kmfNug amp ut]af6 yfgLo tx kg+rgf cGtut ufpFF ljsf ldltx ufleO xlk

gukflnsf yfkgf xFbf gukflnsfn] ufpFF ljsf ldltxdf sfod x]sf] km5of6 ug afFsL

k]ZsLsf] kmfF6jfL lnO gukflnsfsf] d]t PsLs[t afFsL k]ZsLsf] ljj0f tof ugkg]df PsLs[t

k]ZsL ljj0f tof u]sf] kfOPg o gukflnsf cGtutsf ufpFF ljsf ldltaf6 ut ljut

jifdf kbflwsfL sdrfL tyf +yfsf] gfddf =$$amp^ndash k]ZsL afFsL x]sf]df km5of6

u]sf 5gg o jif gukflnsf gukflnsf cGtutsf ufpFF ljsf ldltaf6 ljleGg

kbflwsfL sdrfL +yf tyf cGo JolQmFu km5of6 ug =^))))ndash afFsL x]sf]n]

gukflnsfn] PsLs[t k]ZsL vftf tof kfL afFsL x]sf] k]ZsL sd km5of]6 ugkb5

4 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf] k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg

ubf sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg gu]sf] sfoqmd ~rfngsf]

cgudg tyf kLj]If0f pRr txaf6 gePsf] clGtd n]vfkLIf0f xgkj cfGtls n]vfkLIf0f

uL cfGtls n]vfkLIf0f k|ltj]bg tof ugkg]df cfGtls n]vfkLIf0f k|ltj]bg tof gu]sf]

cflys sfoljlw lgodfjnL cflys sff]afsf] +lIfKt jflifs k|ltj]bg gu]sf] sfo ljj0f

tof uL sdrfLxnfO clwsf lhDd]jfL glbPsf] lhGL lgLIf0f uL lhGL fdfg

k|ltj]bg Jojlyt gu]sf] vKg] lhGL cfDbfgLsf] +s]t k|bfg gu]sf] ddt clen]v vftf

gfVf]sf] lhGL xtfGt0f k|lqmofdf cfjZos k|df0f +nUg gu]sf] ]jf k|jfxdf gfuls

rgfsf] nflu x]Nk 8]s gfv]sf] jflifs vlb of]hgf tof gu]sf] dNo clea[l4 ssf]

hfgsfL glbPsf] htf slkmot b]lvPsf 5g k|rlnt lgoddf ePsf a Jojyfsf] kfngf

cfGtls lgoGq0f b[9 agfpg sfofnosf] Wofg hfg hL b]lvG5

5 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf

tyf yfgLo ljsf dGqfnosf] r=g+=amp ldlt )amp sf] kqsf] aFbf g+= cgf

)ampamp Dd sfod x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6

cfGtls n]vfkLIf0f ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 200

fVg] Jojyf ldnfpgsf] nflu klkq ePsf] b]lvG5 lhNnf ljsf ldlt dn+ujfn]

)amp( df afxo n]vfkLIfs lgolQm uL gukflnsf cGtutsf fljssf ^ ufpFF ljsf

ldltxsf] n]vfkLIf0f ufO =amp^ndash n]vfkLIf0f kflgtlds eQmfgL u]sf] b]lvof]

sfofnon] lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f zfvfaf6 ugkg] ufpFF ljsf ldltsf]

cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6 ufPsf] g]kfnsf] +ljwfg dGqfnosf] klkq

ljkLt x]sf]n] otkm sfofnosf] Wofg hfgkb5

6 a9L eQmfgL M sDKo6 vlbsf] nflu ljleGg j6f kmdaf6 vNnf befpmkq lnO aeGbf sd

b]6df cfklt ug] PlzPg sDKo6 P08 fOasf] dNo =amp)))ndash k|ltyfgsf bn] vlb ug]

uL jLs[t u]sf]df =amp)))ndash sf bn] vlb uL eQmfgL u]sf]n] k|ltyfg =)))ndash n]

yfgsf] xg] =^)))ndash a9L eQmfgL u]sf] xFbf f] sd DalGwt laq]mtfaf6 cn pk ugkb5

7 clu|d s M cfos P]g ) sf] bkmf adf]lhd ]jf zNs eQmfgLdf k|ltztsf bn]

s ssectL ugkg] Jojyf 5 gukflnsfn] ~rfng u]sf of]hgfxsf] 8laquoOEuml l8hfOg nfut

cgdfg k|fljlws dNofIacuteg sfoDkGg k|ltj]bg tof ug hgf k|fljlwsxnfO kfdz

]jfdf lnO ljleGg ldltdf kfdz zNs =ampndash eQmfgL uL vr n]v]sf] 5 k|fljlwsxn]

yfoL n]vf gDa btf k|df0fkqd]t k|fKt u]sf] gb]lvPsf] lghxnfO eQmfgL u]sf] sddf

P]gadf]lhd s ssectL gu]sf]n] safktsf] sd =$amp(ndash cn uL fhj bflvnf ugkb5

8 sdf btf M fjhlgs vlb lgodfjnL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL

xhf kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btf k|df0fkq k|fKt

u]sf JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf x]sf] 5 gukflnsfn]

jLhsdf yfoL n]vf gDa 600165317 pNn]v ulPsf] k|fZgf O+6f pBf]uaf6 O+6f vlb uL

=$$)ndash d=c= slxt eQmfgL uL vr n]v]sf] 5 cfGtls fhj ljefusf] j]afO6df

r ubf lgh sbftf cfos dNo clej[l4 sdf btf ePsf] gb]lvPsf]n] vlbdf eQmfgL

u]sf] d=c=s sd =^$)ndash cn pk uL fhj bflvnf ugkb5

9 lan j]u vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ adf]lhd vr

ubf vrsf] lan ekfO lxt n]vf fVgkg] pNn]v 5 sfofnon] |]tfFu +nUg lan ekfO

hf]8 hDdf uL olsg ePkl5 dfq vr n]Vgkg]df vfg]kfgL tyf kmfO sfoqmdcGtut

DoflrEuml km08 afkt vfg]kfgL tyf kmfO jR5tf tyf dGjo ldltnfO =amp))))ndash

eQmfgL u]sf]df f]sf] lan ekfO +nUg u]sf] kfOPg ctM vr n]v]sf] sd =amp))))ndash

afasf] lan ekfO +nUg uL lgoldt ugkb5

10 a9L vr M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+

clwsf k|fKt clwsfLaf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVgkg] pNn]v 5

sfofnon] |]tfFu +nUg lan ekfO hf]8 hDdf uL olsg ePkl5 dfq vr n]Vgkg]df

afnaflnsf zlIfs fdu|L ljt0f lszf]L tflnd afkt hf]8hDdf kms kfL =$($ndash

vr n]Vgkg]df =)))ndash vr n]v]sf]n] lan ekfOeGbf a9L vr n]v]sf] sd =^ndash

DalGwt JolQmaf6 cn ugkb5

101 sfofnon] |]tfFu +nUg lan ekfO hf]8 hDdf uL olsg ePkl5 dfq vr n]Vgkg]df

cjnf]sg e|d0f afkt hf]8hDdf kms kfL =$)ndash vr n]Vgkg]df =))))ndash k]ZsL

km5of6 uL vr n]v]sf]n] lan ekfOeGbf a9L vr n]v]sf] =$^(ndash DalGwt JolQmaf6

cn ugkb5

11 clu|d s M cfos P]g ) sf] bkmf cgf ef8f eQmfgLdf ) k|ltztsf bn] s

ssectL ugkg] Jojyf ePsf]df gukflnsfn] uf8L ef8fdf lnPafkt ulPsf] ef8f eQmfgL

=))))ndash df P]gadf]lhd s ssectf gu]sf]n] DalGwt JolQmaf6 =)))ndash cn uL fhj

bflvnf ugkb5

12 sdrfL ~rosf]if M sdrfLxaf6 ssectf u]sf] sd dod bflvnf uL kmfF6afL k7fPkl5

dfq DalGwt sdrfLxsf] vftfdf hDdf xg] Jojyf 5 gukflnsfn] kmxbjfaf6 ssectf

u]sf] sdrfL ~rosf]if bflvnf u]sf] aIacute efr k]z gu]sf] Pj+ kmfF6afL k7fPsf] gb]lvPsf]n]

bflvnf efr k]z uL kmfF6afL k7fpgkg] =ndash hfgsLguaf6 ssectf u]sf] sdrfL

~rosf]if =^)ndash fdflhs Iff s =ndash d]t gukflnsfn] bflvnf gu]sf]n]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 201

f] sd bflvnf uL kmfF6afL k7fpgkg] b]lvPsf] =(ndash d]t =ampndash bflvnf k|df0f

k]z ugkb5

xlk ufpFF ljsf ldlt

13 gub bflvnf M aIacute gubL lstfasf] clen]v cgf )amp kmfNu0f amp Dd afFsL x]sf] gub

dfHbft =^^)ndash gukflnsfdf bflvnf u]sf] gb]lvPsf]n] lhDd]jf JolQmaf6 =^^)ndash cn

uL bflvnf ugkb5

14 clu|d s M cfos P]g ) sf] bkmf adf]lhd ]jf zNsdf k|ltztsf bn] bkmf

(-_ adf]lhd aflGbf JolQmn] 7]Ssf jf sf afkt krf xhf kofFeGbf a9Lsf] sd

eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr k|ltztsf bn] sssectL ugkg] Jojyf

5 ufpFF ljsf ldltn] ljleGg ef=g+= ldltaf6 ljleGg jt cfklt ubf pkf]Qm adf]lhdsf]

s ssectf uL eQmfgL ugkg]df s ssectf guL eQmfgL ulPsf]n] safktsf] sd =amp)$ampndash

cn uL fhj bflvnf ugkb5

15 sdf btf M fjhlgs vlb lgodfnjL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL

xhf kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btf k|df0fkq k|fKt

u]sf JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf x]sf] 5 ufpF ljsf ldltn]

=$(^$ndash j6f vlb ubf d=c=sdf btf ePsf kmdFu vlb u]sf] gb]lvPsf]n] vlb

k|lqmof lgodfDdt b]lvPg

lk8fL ufpFF ljsf ldlt

16 a9L vr M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf

k|fKt clwsfLaf6 jLs[t ufO vrsf] lanekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon

|]tfFu +nUg lan ekfO hf]8 hDdf uL olsg ePkl5 dfq vr n]Vgkg]df buf dlGb 5t

9nfg afkt ePsf] vrsf] hf]8hDdf kms kfL =)))ndash vr n]Vgkg]df =)))))ndash k]ZsL

km5of6 uL vr n]v]sf]n] lan ekfOeGbf a9L vr n]v]sf] sd =$)))ndash DalGwt JolQmaf6

cn ugkb5

nIdLk ufpFF ljsf ldlt

17 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ adf]lhd vr

ubf vrsf] lan ekfO lxt n]vf fVgkg] pNn]v 5 |]tfFu +nUg lan ekfO hf]8 hDdf

uL olsg ePkl5 dfq vr n]Vgkg]df ljleGg ef=g+= ldltaf6 vr n]lvPsf]df f] vrnfO

ki6ofOF ug] lan ekfO +nUg gePsf]n] =)))ndash sf] lan ekfO k]z ugkb5

18 clu|d s M cfos P]g ) sf] bkmf adf]lhd ]jf zNsdf k|ltztsf bn]] sssectL

ugkg] Jojyf 5 ufpFF ljsf ldltn] cf]d z+s fxnfO k|fljlws kfdzafktsf] =()))ndash

zNs eQmfgL u]sf]df P]gsf] Jojyf adf]lhd s ssectL gu]sf]n] lghaf6 cn pk uL

=))ndash fhj bflvnf ugkb5 bkmf (-_ adf]lhd aflGbf JolQmn] 7]Ssf jf sf

afkt krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj

kfFr k|ltztsf bn] sssectL ugkg]df ufpFF ljsf ldltn] ljleGg ef=g+= ldltaf6 ljleGg

jt cfklt ubf s ssectf uL eQmfgL ugkg]df s ssectf guL eQmfgL u]Psf]n] safktsf]

sd =(ndash cn uL fhj bflvnf ugkb5

lkklof ufpFF ljsf ldlt

19 clu|d s M cfos P]g ) sf] bkmf (-_ adf]lhd aflGbf JolQmn] 7]Ssf jf sf afkt

krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr

k|ltztsf bn] sssectL ugkg] Jojyf 5 ufpFF ljsf ldltn]] ddtsf] nflu u|fe]n cfklt

ubf lw s=fxnfO =))))ndash eQmfgL lbPs]f sddf s ssectf gu]sf]n]] safktsf] sd

=)ndash cn uL fhj bflvnf ugkb5

20 aLdf M sdrfLxaf6 ssectf u]sf] fjlws aLdf afktsf] sd dod bflvnf uL gfuls

nufgL sf]ifdf kmfF6afL k7fpgkg]df )amp gtfj0fb]lv kmfNu0fDdsf] =))ndash bflvnf uL

kmfF6afL gk7fPsf]n] f] sd bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 202

kmxbjf ufpFF ljsf ldlt

21 rf8kj vr M lghfdlt ]jf P]g )$( lgodfjnL )) adf]lhd lghfdtL sdrfLn]

kfpg] Ps dlxgfsf] tnj afasf] rf8kj vr k|To]s jif lghn] rf8kj vr lng rfx]sf] dVo

rf8kjsf] kGw| lbg cufj kfpg] Jojyf 5 ufpFF ljsf ldlt lrj s]zj zfxLnfO cWoIfsf]

lhDd]jfL Dxfn]afktsf] eQf =^)))ndash d]t rf8kj vr n]v]sf] b]lvof] sdrfLn] tna

afasf] sd dfq rf8kj vr kfpg] xFbf lgodcgf gkfpg] ljwf afktsf] sd =^)))ndash

sdrfLaf6 cn pk ugkb5

22 n]vf eQf M k|rlnt P]g tyf lgodfjnLdf sdrfLn] n]vf eQf kfpg] Jojyf ePsf] b]lvbFg

ufpFF ljsf ldltn] sfofno xfos ]Gb| l+x bgjfnfO dfls =)))ndash sf bn] )amp

gtfj0fb]lv kmfNu0fDd =)))ndash n]vf eQf eQmfgL uL vr n]v]sf]n] lgodlakLt eQmfgL

u]sf] n]vf eQf =)))ndash cn pk ugkb5

23 clu|d s M cfos P]g ) sf] bkmf adf]lhd ]jf zNsdf k|ltztsf bn]] sssectL

ugkg] Jojyf 5 ufpFF ljsf ldltn] ougffo0f rfwLnfO k|fljlws kfdzafktsf]

=))))ndash zNs eQmfgL u]sf]df P]gsf] Jojyfadf]lhd s ssectL gu]sf]n] lghaf6 =)))ndash

cn pk uL fhj bflvnf ugkb5

24 ssectL bflvnf M sdrfLxaf6 ssectf u]sf] fjlws aLdf afktsf] sd dod bflvnf uL gfuls

nufgL sf]ifdf kmfF6afL k7fpgkg]df )amp gtfj0fb]lv kmfNu0fDdsf] =))ndash bflvnf uL

kmfF6afL gk7fPsf]n] =))ndash cfos P]g ) adf]lhd ssectL ePsf] fdflhs Iff s

sd =ampampndash DalGwt fhj sfofnodf tf]lsPsf] doleq bflvnf gu]sf]n] hDdf

=(ampndash bflvnf ugkb5

25 lan ekfO M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod $^[^ df eQmfgL ubf+

lt ku] gku]sf] r]s hf Fr uL eQmfgL lbgkg]+ pNn]v 5 ufpFF ljsf ldltn] nfnaGbL 6laquo]8

lnIacuteaf6 Ps yfg df]6fOsn vlb uL =))ndash vr n]v]sf]df cfkltstfn] k]z u]sf]

sf]6]zgdf =())ndash df pknAw ufpg] Joxf]f pNn]v ePsf] xFbf saf]n cIacuteeGbf a9L

eQmfgL u]sf] sd =)))ndash cn pk ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =^ nfv () xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv ) xhf lgoldt ugkg] = nfv ) xhf k]ZsL =^ nfv )

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 203

nfnjGbL gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft =( nfv ) xhf of] jifsf] cfo =) sf]8 (^ nfv

xhf d]t = sf]8 ^ nfv xhf cfDbfgL ePsf]df =( sf]8 ^ nfv xhf vr eO = sf]8

($ nfv $ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 dfHbft M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf ufEg] lg0fo

ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf sfofno uflePsf]

lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf ldnfpg kg] pNn]v 5

g]kfn sfn] )ampamp b]lv fljssf rf ufpFF ljsf ldltxnfO gofF +rgf cgf

nfnaGbL gukflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug nufpFsf]df fljssf

ufpFF ljsf ldltxsf] ljleGg aIacutexdf afFsL x]sf] dfHbft sd n]vfkLIf0f cjlwDd klg

gukflnsfdf bflvnf gu]sf] sd =$ndash gukflnsfsf] vftfdf hDdf ugkb5

11 cfondashJoo ljj0f M sfofnodf ufpFF ljsf ldltx dflxt xgkj )amp gtfj0fb]lv P] kmfNu0f amp

Ddsf] sfofno cfkmn] u]sf] sff]afsf] PsLs[t cfondashJoo ljj0f tof gu]sf]n] sfofnosf]

jftljs cfondashJoo sd olsg ug lsPsf] 5g sfofnon] cfˆgf] ufpFF ljsf ldltxsf]

d]t )amp gtfj0fb]lv kmfNu0f amp ut]Ddsf] PsLs[t cfondashJoo ljj0f tof u]sf]df f]af6 ufpFF

ljsf ldlt gukflnsfsf] cfondashJoo sd zLifsut olsg xg] uL tof u]sf] b]lvPg hn]

ubf PsLs[t cfondashJoo ljj0f le8fg xg s]sf] 5g ty sfofnon] cfDbfgL vrsf] zLifsut

56[f 56[ cfondashJoo ljj0f tof uL PsLs[t cfondashJoo ljj0f tof ugkb5

2 lhGL xtfGt0f M cflys sfolalw lgodfjnL )^$ sf] lgod df sfofnox uflePsf]

cjyfdf ufleg] sfofnon] rfn cayfsf ddt Def lnnfd ldGxf ugkg] dfnfdfgsf]

kldf0f dNo d]t vnfO Totf] sfofno vf]h ePsf] jf uflePsf] ldltn] k+tL lbgleq k|ltj]bg

tof uL jf ug nufO DalGwt dGqfno jf ljefun] Totf] dfnfdfgsf] lhDdf lng] lbg] Jojyf

ldnfpg kg] pNn]v 5 o gukflnsfdf uflePsf fgLu+h g]qu+h gffo0fvf]nf kjfgLk

ufpFF ljsf ldltxn] xfnDd klg cfˆgf] lhDdfdf x]sf 3 hUuf df]6 df]6fOsn 6]lnlehg

sDKo6 Nofk6k lk|G6 bfh f]kmf nufot lhGL dfnfdfgxsf] aaemfy uL gukflnsfsf]

lhGL vftfdf cfDbfgL u]sf] b]lvPg lgodadf]lhd dfnfdfgxsf] aaemfy uL lhGL vftfdf

cfDbfgL hgfpgkb5

3 k]ZsL M cflys sfoljlw lgodfjnL )^$ df ePsf] k]ZsL DaGwL Jojyf cgk )amp kmfNug

amp ut]af6 yfgLo tx kg+rgfcGtut PsLs[t ePsf ufpFF ljsf ldltx fgLu+h g]qu+h

gffo0fvf]nf kjfgLk nfnaGbL gukflnsfdf uflePsf]n] fljssf ufpFF ljsf ldltxdf

sfod x]sf] km5of6 ug afFsL k]ZsLsf] kmfF6jfL lnO nfnaGbL gukflnsf lxtsf] PsLs[t afFsL

k]ZsLsf] ljj0f tof ugkg]df gukflnsfn] tL ufpFF ljsf ldltxsf] afFsL k]ZsL lhDd]jfL

fL PsLs[t k]ZsL ljj0f tof u]sf] kfOPg n]vfkLIf0fdf k|]lt k]ZsL afFsLsf] ljj0f -

d=n]=k=kmf=g+ $_ cgf k]ZsL km5of]6 ug afFsL b]lvPsf] ut ljutdf lbPsf] k]ZsL =^(^ndash

cn jf km5of6 u]sf] b]lvPg ctM lgodfjnLdf tf]lsPsf] k|lqmof ckgfO k]ZsL km5of6 ugkb5

4 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf sfofnon]

p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg uL Tosf] clen]v gfv]sf] cflys sfoljlw

lgodfjnL )^$ sf] lgod () sf] pklgod adf]lhd cflys sff]afsf] +lIfKt jflifs k|ltj]bg

-cgrLndash$_ tof uL tfns sfofnodf gk7fPsf] jflifs vlb of]hgf tof gu]sf] Fyfut

fdflhs pQbfloTa DaGwL sfoqmd fahlgs gafO fahlgs n]vfkLIf0f DaGwL sfoqmd

~rfng gu]sf] lhGL vftf kLIf0f ubf dNo gvn]sf ut ljutaf6 lhDd]jfL L cfPsf

cToflws dfnfdfgxsf] lgodfjnLsf] k|lqmof kf uL gukflnsfn] dNo sfod gu]sf]] ]afu|fxLn]

kfPsf] Gtli6sf] b[li6sf]0faf6 sfofnon] cfˆgf] dNofIacuteg ug] gu]sf] jfL nujs gfv]sf] htf

slkmot b]lvPsf 5g k|rlnt lgoddf ePsf a Jojyfsf] kfngf cfGtls lgoGq0f b[9 agfpg

sfofnosf] Wofg hfg hL b]lvG5

5 tna eQf M yfgLo jfoQ zfg lgodfjnL )^ sf] lgod amp-_ adf]lhd yfgLo lgsfon]

f] lgsfosf sdrfLsf] kflgtlds eQf tyf cGo ljwf lgwf0f ubf g]kfn sfsf lghfdtL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 204

sdrfLn] kfpg] tna eQf tyf ljwfnfO cfwf dfgL cfˆgf] cfDbfgL tyf vrsf] Ldfleq xL

lgwf0f ugkg]] Jojyf x]sf]df gukflnsfsf sdrfLnfO tnasf] ) k|ltzt =)))ndash

dfls eQf lbg] u]sf] klifbaf6 tnaL k|ltj]bg kflt gufO tna eQf vr n]v]sf] kfOof]

ctM lgoldt Jojyf cjnDag ug gukflnsfsf] Wofgfsif0f ugkb5

6 jfL fwg M jfL tyf oftfoft Jojyf lgodfjnL )^ sf] bkmf ( pkbkmf adf]lhd

sfL jfLsf] klxrfgsf] nflu f] jfLsf] cufl8 tyf k5fl8 cgrLndash sf] v08 -3_ df

n]lvPadf]lhd ]tf] Kn]6df ftf] cIf cIacutedf xgkg] Jojyf ePsf] eP klg gukflnsfn] fljssf

fgLu+h g]qu+h kjfgLk gffo0fvf]nf ufpFF ljsf ldltxsf] gfddf sfod x]sf $ yfg

df]6fOsn gukflnsfsf] gfddf btf sfod x]sf] yfg df]6fOsn yfg Jofsxf] nf]8

yfg l6laquok lghL gDaKn]6af6 k|of]udf cfOx]sf] b]lvPsf] xFbf lgodfjnLn] tf]s]adf]lhd gDaKn]6

kljtg ugkb5

7 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf tyf

yfgLo ljsf dGqfnosf] r=g+= amp ldlt )amp sf] kqsf] aFbf g+= cgf )ampamp Dd

sfod x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6 cfGtls n]vfkLIf0f

ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg] Jojyf ldnfpgsf]

nflu klkq ePsf] 5 lhNnf ljsf ldlt dn+ujfn] )amp( df afxo n]vfkLIfs lgolQm

uL fljssf $ ufpFF ljsf ldltxsf] n]vfkLIf0f ufO =amp)ndash n]vfkLIf0f kflgtlds

eQmfgL u]sf] b]lvof] lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f zfvfaf6 ugkg] ufpFF ljsf

ldltsf] cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6 ufpFbf tfns dGqfnoaf6 ePsf] lgb]zgsf]

kfngf gu]sf]n] otkm sfofnosf] Wofg hfgkb5

8 a9L vr M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf

k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVgkg] pNn]v 5 |]tfFu +nUg

x]sf lan ekfO hf]8 hDdf uL olsg ePkl5 f] cgf xg cfpg] sd dfq vr n]Vgkg]df

hf]8hDdf kms kfL +nUg lan ekfO cgf =ampampndash vr n]Vgkg]df =$$)ndash vr

n]vL =^^ndash a9L vr n]lvPsf] sd vr n]Vg] sdrfLaf6 cn pk ugkb5

9 pkef]Qmf ldlt M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp-(_ cgf pkef]Qmf ldlt jf

nfeu|fxL dbfoaf6 ~rflnt xg] lgdf0f sfodf nf]8 PSfe]6 f]n 8f]h u|]8 lj6ldg

l86laquoLJo6 lj6ldg AjfOn htf x]eL d]zLgx k|of]u ug lsg] 5g f]xL lgodsf] k|ltaGwfTs

jfSof+z cgf nfut cgdfg tof ubfsf] dosf x]eL d]zLg k|of]u ugkg] hl6n k|s[ltsf] sfo

egL pNn]v ePsf] x]5 eg] DalGwt k|fljlwssf] lkmfldf fjhlgs lgsfoaf6 xdlt lnO

Totf d]zLg k|of]u ug lsg] Jojyf x]sf] 5 o jif of]hgfxdf x]eL d]lzgx k|of]u xg]

lgdf0f sfodf k|fljlwssf] lkmfldf gukflnsfsf] lg0fo j]u =^$$ndash vr n]v]sf]

lgodfDdt b]lvPg k|rlnt lgoddf ePsf] Jojyf adf]lhd sfo ugkb5

10 s jLhs M fjhlgs vlb lgodfjnL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL xhf

kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btf k|df0fkq k|fKt u]sf JolQm

kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf x]sf] 5 hgHof]lt axdvL SofDk kjfwf

wf sfoqmd cGtut ljlgof]lht ah]6af6 kmlgr lgdf0fsf] nflu f]gfdfO M ldnaf6

=^)$ndash dNosf sf7 vlb uL vr n]v]sf]df d=c=s jLhs hfL u]sf] kfOPg lgoddf

ePsf] Jojyf cgf s nfUg] jt vlbdf clgjfo kdf s jLhs lngkb5

11 tf hfnL vlb M sfofnon] aiffGtdf k|of]u geO dfHbftdf xg] uL lgdf0f Pa ddt fdu|L vlb

uL fVg xFbg o aifsf cGtdf cyft )amp$ df =)))))ndash sf] tfhfnL vlb uL

k|of]u geO 6sdf fv]sf] b]lvof] oL fdfg dfq vlb uL 6sdf fVbf fdfgsf] u0ftdf

d]t x|f cfpg yfNb5 pQm tf hfnL k|of]usf] gfkL lstfa Pj+ sfoDkGg ePsf] k|lta]bg k]z

ugkb5

12 sdrfL sNof0f sf]if M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^-_ cgf

sdrfL sNof0f sf]ifsf] gfddf yfkgf xg] cIfo sf]ifdf yfgLo lgsfon] k|To]s jif sDtLdf cfˆgf]]

sfofnonfO cfjZos kg] Ps dlxgfsf] tnj afasf] sd hDdf ugkg]5 pklgod adf]lhd

ToL yfkgf ePsf] sf]ifaf6 yfgLo lgsfosf sdrfLnfO pkbfg lbOg] Jojyf x]sf] 5 yfgLo

tx kg+rgfcGtut nfnaGbL gukflnsfdf fljssf rfj6f )amp fndf gukflnsf u7g

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 205

xFbf uflePsf tLgj6f ufpFF ljsf ldltxn] sdrfL sNof0f sf]ifdf ut ljutb]lv s] slt sd

sg aIacutedf 5 f]sf] ljj0f tyf sd gukflnsfdf k|fKt gePsf]n] sdrfL sNof0f sf]ifsf] sd

olsg ug lsPg

gffo0fvf]nf ufpFF ljsf ldlt

13 clu|d s M cfos P]g ) sf] bkmf () adf]lhd s ssectL ug] JolQmn] s ssectL ePsf] dlxgf

kl5sf] dlxgfsf] lbgleq DalGwt s sfofnosf] vftfdf ssectL ulPsf] s bflvnf ugk5 eGg]

Jojyf x]sf]df ljleGg efr ldltdf tna eQf tyf df]6fOsn vlbdf =$$(ndash sf] s

sd n]vfkLIf0f cjlwDd klg bflvnf gu]sf]n] fhj bflvnf ugkb5

14 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

o uf=la==n] cn u]sf] dfnkf]tdWo] k|ltztn] xg] sd =(ndash lhNnf dGjo ldltdf

k7fpg kb5

fgLu+h ufpFF ljsf ldlt

15 fhj M cflys sfoljlw P]g )^$ tyf lgodfjnL )^cgf sg klg sfofnodf Iacutelnt

fhj f]xL lbg af ef]lnkN6 af sDtLdf lbg leqdf aIacute bflvnf ugkg] Jojyf ePsf]df ufpFF

ljsf ldltn] Iacutelnt fhjnfO aIacute bflvnf g guL f]xL sd sfofno ~rfngdf vr u]sf]

b]lvPsf]n] sfggsf] kfngf ePsf] b]lvPg fhjsf] sd clgafo kdf a+s hDdf ugkb5

ljlgof]lht sdaf6 dfq vr uL cflys sff]af ~rfng ug sfofnon] Wofg kyenofpg kb5

16 sfoqmd a]u vr M yfgLo jfYo rfsLsf] nflu rflxg] fdu|L vlb ug lbPsf] k]ZsL km5of6

ubf aLs[t sfoqmddf gePsf] PnOl8 l6eL =($ndash df vlb uL vr n]v]sfn] sfoqmd j]u

ulPsf] vr =($ndash lgoDdt b]lvPg

17 lan ekfO M yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod -_ adf]lhd

vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf x]sf] 5 ufpFF ljsf ldltn] Ho]i7

gfuls Psn dlxnf ckfEuml afnaflnsfxnfO k|yd lstf fdflhs Iff eQf afkt

=$$)))ndash k]ZsL km5of6 uL vr n]v]sf]df =)))ndash DalGwt JolQmxn] alemlnPsf]

ekfO k]z gePsf]n] ekfO a]u vr n]v]sf] sd DalGwt sdrfLaf6 =)))ndash cn

ugkb5

171 ufpFF ljsf ldltn] kmfbl+x dfljnfO ljlgof]lht sd zlIfs e|d0fdf vr ePsf] lan ekfO a]u

vr =))))ndash vr n]v]sf]n] lan ekfO a]usf] Totf] sd DalGwt sdrfLaf6 cn ugkb5

TouL ufpFF ljsf ldltn] Ho]i7 gfuls Psn dlxnf ckfEuml afnaflnsfxnfO )ampamp sf]

lstfafkt fdflhs Iff eQf afkt =$amp))ndash k]ZsL km5of6 uL vr n]v]sf]df =$)))ndash

DalGwt JolQmxn] alemlnPsf] ekfO k]z gePsf]n] ekfO a]u vr n]v]sf] sd DalGwt

sdrfLaf6 cn xgkg] b]lvPsf] =$)))ndash d]t hDdf =$)))ndash cn ugkb5

18 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

uf=la==n] cn u]sf] dfnkf]t =$ndash dWo] k|ltztn] xg] sd =)ndash lhNnf dGjo

ldltdf k7fpg kb5

19 s bflvnf M cfos P]g ) sf] bkmf () adf]lhd cfkmn] ssectL u]sf] clu|d s sd csf]

dlxgfsf] ut]leq fhj vftfdf hDdf ugkg] Jojyf x]sf]df ufpFF ljsf ldltn] ljleGg

ldltdf ssectL u]sf] fdflhs Iff s =)(ndash cGo clu|d s =amp)ndash n]vfkLIf0f cjlwDd

klg hDdf u]sf] gkfOPsf]n] Totf] s sd =((ndash fhj bflvnf ugkb5

kjfgLk ufpFF ljsf ldlt

20 sfoDkGg k|ltj]bg M fahlgs vlb P]g )^ lgodfjnL )^$ cgf of]hgfsf] sd vr

n]Vbf jLs[t nfut cgdfg gfkL lstfa sfoDkGg k|lta]bg lan ekfO cflb FnUg u] dfq

vr n]Vgkb5 ufpFF ljsf ldltn] ~rfng u]sf $ of]hgfxsf] nut Ol6d]6 jLs[t gePsf]

sfoDkGg k|ltj]bg klg +nUg gu]sf]n] oL vr n]lvPsf] sd =))))ndash lgoldt b]lvPg

ty tL of]hgfxsf] aLs[t nfut cgdfg gfkL lstfa sfoDkGg k|lta]bg k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 206

21 lan ekfO M cflys sfolalw lgodfjnL )^$ sf] lgod ^ cgf jLs[t ah]6 vr n]Vbf lan

ekfO lxtsf] n]vf fVgkb5 ufpFF ljsf ldltn] vr n]v]sf] j6f efrxdf lan ekfO

a]u vr n]v]sf] kfOof] oL vr n]lvPsf] sd =$)))ndash sf] lan ekfO k]z ugkb5

22 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

uf=la==n] cn u]sf] dfnkf]tdWo] k|ltztn] xg] sd =$$ndash lhNnf dGjo ldltdf

k7fpg kb5

23 bflvnf M uf=lj==df sfot hgf sdrfLsf] dfls tnaaf6 lgodfgf ssectL uL bflvnf

ugkg] ~ro sf]if fdflhs Iff ssf] sd uf=lj=sf] aIacuteaf6 lemsL tnaFu vr n]lvPsf]

t n]vfkLIf0f cjlwDd klg DalGwt sfofnoxdf bflvnf u]sf] gb]lvPsf]n] ~ro sf]if

afktsf] =^$ampndash fdflhs Iff afkt =ampampndash d]Tf =^^$ampndash lhDd]jf sdrfLaf6

cn pk ugkb5

24 clu|d s M cfos P]g ) sf] bkmf amp cgfsf] eQmfgLdf clu|d s ssectL ugkg]

Jojyf 5 uf=la== sfofnon] ljleGg efr ldltsf] eQmfgLdf ssectL ugkg] clu|ds ssectL guL

eQmfgL u]sf]n] s afktsf] sd =^)ndash DalGwt lhDd]af sdrfLaf6 cn uL fhjdf

bflvnf ugkb5

g]qu+h ufpFF ljsf ldlt

25 aSoftf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_ sf] v08 -`_ adf]lhd

cfGtls cfotkm cn pk ug afFsL sdsf] nut cgrLndash$ sf] 9fFrfdf clen]v ugkg]

Jojyf x]sf] 5 ufpFF ljsf ldltaf6 k|fKt cn pk ug afFsLsf] ljj0f cgf ut ljut

cf=j= b]lv 7]Ssf cfo zLifsdf afFsLsf] cn pk ugkg] sd =()$)ndash cn

gePsf]n] lgodfgf sfafxL uL cn pk ugkb5

26 s bflvnf M cfos P]g ) adf]hd sdrfLxsf] tna lat0f ubf ssectL u]sf] fdflhs

Iff s )ampamp sf] =$) o aifsf] =^(^ndash uL hDdf =$ndash fhjdf bflvnf

ugkb5

27 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

uf=la==n] cn u]sf] dfnkf]t =(ndash dWo] k|ltztn] xg] sd =)ampndash lh=la= df

k7fpgkg]df gk7fPsf]n] pQm sd lhNnf dGjo ldltdf k7fpgkb5

28 cflys xfotf M ufpFF ljsf ldltn] ufpFF klifbaf6 fhglts bn ltgsf eft[[ +u7g tyf

sdrfL +u7gnfO cflys xfotf egL ljlgof]hg u]sf] b]lvbFg t ljleGg ( ldltaf6 cflys

xfotfafkt vr n]v]sf] =))ndash lgoldt b]lvPg

29 clu|d s M cfos P]g ) sf] bkm adf]lhd eQf eQmfgLdf k|ltzt s ssectf uL

bflvnf ugkg] Jojyf ePsf]df ufpFF ljsf ldlt Jofjflos Rofpv]tL tflndsf k|lzIfsnfO

lbPsf] eQfdf k|ltztn] clu|d s ssectL gu]sf]n] safktsf] sd =^)ndash cn uL fhj

bflvnf ugkb5

30 clgoldt vr M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[^ df eQmfgL ubf+

lt ku] gku]sf] r]s hfFr uL eQmfgL lbgkg]+ pNn]v 5 ufpFF klifbsf] cfGtls |f]taf6

nIdLgffo0f dlGbsf] u]6 lgdf0f ug =))))ndash sd ljlgof]hg ePsf]df =)))))ndash eQmfgL

uL vr n]v]sf]n] ljlgof]lht ah]6eGbf a9L vr n]v]sf] sd =))))ndash lgoldt b]lvPg

31 lan ekfO M cflys sfolalw lgodfjnL )^$ sf] lgod ^ cgf jLs[t ah]6 vr n]Vbf lan

ekfO lxtsf] n]vf fVgkb5 o ufpFF ljsf ldltn] vr n]v]sf] efrxdf lan ekfO

a]u vr n]v]sf] kfOof] oL vr n]lvPsf] =amp^)ndash sf] lan ekfO k]z ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =( nfv amp xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] =$ nfv xhf lgoldt ugkg] = nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 207

xlkjf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = nfv xhf of] jifsf] cfo =( sf]8 nfv

xhf d]t =( sf]8 $ nfv ^amp xhf cfDbfgL ePsf]df =( sf]8 amp nfv xhf vr eO =^amp

nfv ^ xhf dfHbft x]sf] 5

1 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o gukflnsf cGtut j8f sfofno

tyf fljssf ^ j6 ufpFF ljsf ldltxn] )amp kmfug amp Ddsf] a+s gubL lstfadf hf]8

hDdf gu]sf] vrsf] kmfF6jfL -d=n]=k=kmf=g+=_ k]ZsL afFsLsf] ljj0f -d=n]=k=kmf=g+=$_ gagfPsf]

fy a+s gubL lstfa lhGL vftf d]t k|dfl0ft u]sf] b]lvPg haf6 cflys sff]af lgod+ut

g ePsf] 5 eGg lsPg o DaGwdf tfns sfofnon] j8f dfkmt xg] cflys sff]afnfO

lgoGq0f ugkb5

2 cfGtls cfo M o jif sfofnon] k|tt u]sf] |]tf cgf cfGtls cfof fhj wf6Lsf]

sff]af ePsf] b]lvPg ufpFF ljsf ldltxsf] cfGtls n]vfkLIf0f k|ltj]bg cgf dfnkf]t

bt JolQmut 36gf btf bt 7]Ssf cGo cfo zLifsdf cfGtls cfo eO x]sf] b]lvPsf]df

o gukflnsfdf dfof]hg eP kZrft sg cfGtls cfo cfhg u]sf] b]vfPsf] 5g ty

ufpFF ljsf ldlt x o ufpFkflnsfsf] j8fdf kljtg ePsf]n] DalGwt j8fxjf6 j

k|sfsf cfDbfgL lb k|fKt uL cfDbfgL eP gePsf] olsg uL n]vfkLIf0f ufpg kb5

3 n]vfkLIf0f M cflys sfolalw P]g ) sf] bkmf ^ cgf k|To]s sfonon] a k|sfsf

cfondashJoosf] tf]lsPad]flhdsf] n]vf cflys ljj0f k]z uL dxfn]vfkLIfssf] sfofnoaf6

clGtd n]vfkLIf0f ufpg kb5 o gukflnsf cGtutsf flas uf=la= xsf] d]t

n]vf cflys ljj0f k]z uL n]vfkLIf0f ufpg dxfn]vfkLIfssf] sfofnosf] r=g+ ^ ldlt

)amp$( sf] kqaf6 cgf]w ulPsf] lyof] tf]lsPsf] doleq flassf $ uf=la= xsf]

n]vf |]tf k|fKt gePkl5 kg= 8f] dsfdsf] r=g+ ( ldlt )amp$ sf] kqaf6 n]vf

cflys ljj0f k]z ug tf]s]tf ubf d]t n]vf cflys ljj0f k|fKt xg gcfPsf]n] b]xfosf

flas uf=la= xn] u]sf cflys sff]afsf] n]vfkLIf0f xg s]sf] 5g ty o ljifodf

lhDd]af lgsfo osf kbflwsfL tfns dGqfnon] d]t uDeL eO n]vf |]tf k]z uL

n]vfkLIf0f ufpg kb5

4 dfHbft M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf ufEg]

lg0fo ePsf]] lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf

ldnfpg kg] pNn]v 5 g]kfn sfn] )ampamp ut] b]lv fljssf ufpFF ljsf ldltxnfO

gofF +rgf cgf ufpFFkflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug

nufpFsf]df flassf uf=la= xsf] gub dfHbfttkm afFsL x]sf] =$ndash ufpFFkflnsfdf

xtfGt0f u]sf] gb]lvFbf ufpFFkflnsfsf] vftfdf bflvnf ugkb5

5 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf] k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf

]jfu|fxL+u cGtlqmof gu]sf] cgrLndash$ tof gu]sf] ah]6sf] tngfdf cfsf] vr )

k|ltzteGbf a9L ePsf] a]h km5of6 afFsLsf] clen]v gfv]sf] e|d0f clen]v gfv]sf]

ufpFFkflnsf cGtut ufpFF ljsf ldltxn] lhGL lgLIf0f uL lhGL fdfg Jojlyt ugkg]df

f] gu]sf] bflvnf +Vof fvL bflvnf k|ltj]bg Jojlyt gu]sf] ]jf k|jfx wfsf] nflu

OG6g]6 jf j]ea]sf] dfWodaf6 a+slNks Jojyf gckgfPsf] ]jf k|jfx k|efjsfL agfpg

]jfu|fxL+u cGtlqmof 3DtL ]jf fjhlgs gjfO nufotsf sfo cf+lzs kdf dfq ug]

u]sf] cfGtls n]vfkLIf0f gufPsf] tnjL k|ltj]bg kflt gufPsf] vlb OsfO u7g gu]sf]

vlb of]hgf tof gu]sf] uf]Zjf efr+u Dk0f sfuhft +nUg uL gfv]sf] jfL nuas

gfv]sf] ]jfu|fxLn] kfPsf] gtli6sf] b[li6sf]0fjf6 sfofnon] cfˆgf] dNofIacuteg ug] gu]sf htf

slkmot b]lvPsf 5g k|rlnt lgoddf ePsf a Jojyfsf] kfngf cfGtls lgoGq0f b[9

agfpg sfofnosf] Wofg hfg hL b]lvG5

6 cfondashJoo ljj0f M sfofnon] dn sf]if vftfsf] cfondashJooljj0f tof u]sf] 5g f] gagfPsf]

sf0fn] sfofnosf] cfGtls cfo lgsff 6laquofGkm htf sff]af b]lvPsf] 5g Tot k|tt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 208

cfondashJoo ljj0fdf ufpFF ljsf ldltsf] kmfNu0f amp ut]sf] dfHbft ufpFFkflnsfdf lhDd]jfL

b]lvg] uL tof u]sf] b]lvbg ty dnsf]if vftfsf] cfondashJoo ljj0f PsLs[t cfo ljj0f

tof ugkb5

7 dfHbft M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfˆgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o gukflnsfsf] cfondashJoo ljj0f cgf =^amp$)$ndash dfHbft b]lvPsf]df a+s 6]6d]G6

cgf =^amp^ndash b]lvPsf]n] a+sdf =)ndash dfHbft j9L b]lvPsf]n] a+s lxfa ldnfg

ljj0f tof uL k]z ugkb5

8 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

aFbf g+=( df ufpFFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg cfGtls

n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsjf6 ufpg

kg] Jojyf u]sf] 5 o ufpFF kflnsfsf] cfGtls n]vfkLIf0f ePsf] kfOPg o jif ljljw

sf0fn] cfGtls n]vfkLIf0f ug glsPsf] Joxf]f sfofnon] hgfPsf] 5 cfufdL cflys

jifb]lv lgodfgf cfGtls n]vfkLIf0f ufO clGtd n]vfkLIf0fsf] nflu k]z ugkb5

9 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf

tyf yfgLo ljsf dGqfnosf] r=g+=amp ldlt )amp sf] kqsf] aFbf g+= cgf

)ampamp Dd sfod x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6

cfGtls n]vfkLIf0f ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf

fVg] Jojyf ldnfpgsf] nflu klkq ePsf] b]lvG5 lhNnf ljsf ldlt dn+ujfn]

)amp( df afxo n]vfkLIfs lgolQm uL fljssf ufpFF ljsf ldltxsf] n]vfkLIf0f

ufO n]vfkLIf0f kfLgtlds eQmfgL =(amp)ndash u]sf] b]lvof] lhNnf ljsf ldltsf] cfGtls

n]vfkLIf0f zfvfaf6 ugkg] ufpFF ljsf ldltsf] cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6

ufFpbf tfns dGqfnoaf6 ePsf] lgb]zgsf] kfngf gePsf]n] lgodDdt b]lvPg

10 cGo k|of]hgsf] vr+ M cfly+s sfo+ljlw P]g ) sf] bkmf amp[ df sfof+nodf k|fKt xg

cfPsf] sd tf]lsPsf] sfddf dfq vr+ ug+ kfOg] tyf tf]lsPsf] sfd afx]s cGo sfddf vr+

u]sf] b]lvPdf lhDd]jf JolQmaf6 otf] vr+ sd cn pk uL ljefuLo sfafxL d]t ug+

lsg] Jojyf 5 k|xL rfsL ufL z+s sf] r=g+ ^ ldlt )amp$ sf] kqcgf Knf6Ls

sl kmlgr kfgL tfGg] kDk df]6fOsn ddt vrsf lanekfOx +nUg uL =)ndash

eQmfgLsf] nflu cgf]w ePcgf o gukflnsfaf6 vr n]]v]sf]df klifbsf] lg0fo a]u Ps

sfofnon] csf] sfofnosf] ah]6 vr Joxf]g ldNg] gb]lvPsf]n] sfofnon] tf]lsPsf] sfddf dfq

vr ugkb5

11 cWoIf eQf M yfgLo tx kgFrgf e )ampamp b]lv flassf uf=la= lra gukflnsf

frasl ufpFFkflnsfsf j8f lrasf] kdf dflxt ePsf]n] lghxnfO flasdf lb+b cfPsf] uf=la=

cWoIfsf] eQf afktsf] dfls =))ndash n] )amp rqb]lv ciff9Ddsf] eQf vr n]Vg ldNg]

gb]lvPsf]n] hgf lrjnfO eQmfgL ePsf] sd =)))ndash cn uL bflvnf ugkb5

12 f]em vlb M fahlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf]

lgod adf]lhd vlb ubf k|ltikwf lldt xg] uL 6qmf6qmf kfL vlb ug gxg] tyf fahlgs

vlb lgodfjnL )^$ sf] lgod df nfvDd nfut cgdfg ePsf] dfnfdfg jf

kfdz ]jf f]em vlb ug lsg] t f]eGbf a9L ) nfvDdsf] vlb lnaGbL befpkqsf]

dfWodaf6 ugkg] Joayf 5 fy Ps cflys aifdf Ps k6s jf k6sndashk6s uL LdfeGbf

a9L sdsf] jf Pp6 AolQm kmd jf sDklg jf Fyfaf6 Ps k6seGbf a9L f]em vlb ug

gxg] fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] ) nfv

kofeGbf jl9sf] dfn fdfg ]jf jf sg lgdf0f sfo ufpFbf af]nkqsf] dfWodaf6 ugkg]

Aoayf 5 sfofnon] o aif k6s dfn fdfg vlb ubf lnaGbL k|s[ofaf6 vlb guL

lw k6s k6s uL =^$)ndash sf] kmlgr =(ndash sf] d]lgL cfhf vlb uL

=ampndash f]em vlb u]sf] xFbf pQm sfo lgodDdt b]lvPg P]gdf Jojyf ePadf]lhd

k|ltikwf dfkmt vlb ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 209

13 cfgkflts ssectL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod

cgf pkef]Qmf ldlt dfkmt ~rflnt cfof]hgfxdf pkef]Qfaf6 Demftfcgfsf]

of]ubfgeGbf sd sfd ePdf sfofnon] lbg] hggtdbfg sddf d]t cfgkflts lxfaaf6 ssectf

uL eQmfgL lbgkg] Joayf 5 of] aif sfofnon] pkef]Qmf ldltFu u]sf] Demftf cgf

ugkg] sfdsf] sd vnfO Demftf ug] u]sf] kfOPg pkef]Qmf ldltaf6 sDtLdf )

k|ltzteGbf sd sfd ePsf] cayfdf d]t pkef]Qmf ldltnfO lbg] cgbfgdf cgkflts ssectL

guL eQmfgL u]sf]n] pkef]Qmf ldltnfO a9L eQmfgL ePsf] sd =^^^amp)ndash cn

ugkb5

131 ufpFF ljsf ldlt ejg Knf6 sDkfp08 jfn lgdf0f ug =^)(ndash sf] nfut cgdfg

ePsf]df +emftf kqdf nfut cgdfg c+s =amp$ndash pNn]v uL f]dWo] ufpFF ljsf

ldltjf6 =)))))ndash Joxf]g] afFsL =amp$ndash p==n] Joxf]g] uL p== cWoIf sfzLnf

sdfL ofbj+u Demftf ePsf] b]lvG5 pQm Demftf kqdf sfoDkGg ugkg] ldlt nufot

ljj0f vnfPsf] kfOPg gfkL lstfjnfO g bf]|f] lg+uljn pNn]v uL sn gfkL ePsf] sd

=$(ndash df ut eQmfgL elg =$(^ndash s6[L uL =))((^ndash eQmfgL u]sf]

kfOof] ut jifsf] eQmfgLsf] clen]v gfv]sf]n] k|yd eQmfgL uf]=ef=g+=$)amp kLIf0f ubf

+nUg gfkL lstfjdf dNofIacuteg ePsf] =$(^ndash k eQmfgL u]sf] kfOof] oL xfn bf|f]

k6s klg k eQmfgL ePsf] kfOPsf]df nfut cgdfgdf pNn]lvt =^)(ndash sf]

)))))ndash -(= k|ltzt_ sf] cgkftdf ePsf] sfo =$(ndash sf] ampndash dfq

eQmfgL ugkg]df k eQmfgL u]sf]n] j9L eQmfgL =(^ndash ePsf] b]lvG5 ty ljn

ekfOsf] kLIf0f guL eQmfgL ug lhDd]jf b]lvPg o DjGwdf r]t eO cfufdL ljnsf]

eQmfgL ubf pQm sd cn ug] cfufdL sfdsf] d]t cgkflts s6[L uL =(^ndash cn

ugkb5

14 nfut cgdfg M fahlgs vlb P]g )^ lgodfjnL )^$ cgf of]hgfsf] sd vr

n]Vbf jLs[t nfut cgdfg gfkL lstfa sfoDkGg k|lta]bg lan ekfO cflb FnUg u]

dfq vr n]Vgkb5 ufpFF ljsf ldlt df ~rflnt of]hgfxsf] nut Ol6d]6 jLs[t gePsf]

sfoDkGg k|ltj]bg +nUg gePsf] pkef]Qfsf] nfut xefuLtf tyf Demftf ldlt sfo

DkGg ugkg] ldlt klg pNn]v guL s]an Demftfsf] kmfd dfq |]tffy +nUg uL vr

n]v]sf] kfOof] oL cfjZos k|df0f +nUg guL vr n]v]sf] sd =^amp(ndash lgodDdt

b]lvPg ty gukflnsfn] ) of]hgfxsf] jLs[t nfut cgdfg gfkL lstfa sfoDkGg

k|lta]bg k]z ugkb5

15 lan ekfO M cflys sfolalw lgodfjnL )^$ sf] lgod ^ cgf sfofnon] aLs[t

ah]6af6 vr n]Vbf lan ekfO lxtsf] |]tf fVgkb5 sfofnon] lgDgfgfsf] vr lan

ekfO +nUg guL tyf dgfla cfwf k|df0f k|of]hg |]tffy +nUg guL vr n]v]sf] 5

sfofnon] ljleGg ) ldltdf =^^ndash vr n]v]sf]df ki6 cfwf k|df0f lan ekfO k]z

ePg sfofnon] ah]6 vr n]Vbf ljnekfOsf] cfwfdf dfq ah]6 vr n]Vgkb5

16 sfo DkGg k|ltj]bg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -w_

jdf]lhd pkef]Qmf ldltn] u]sf] lgdf0f sfosf] dNofIacuteg gfkL lstfasf] cfwfdf lstf

eQmfgL lbg] tyf sfoDkGg k|ltj]bgsf] cfwfdf clGtd lstf eQmfgL lbgkg] pNn]v 5

sfofnon] o jif ljleGg ljsf lgdf0fsf of]hgfx pkef]Qmf ldt dfkmt sfo ufPsf]

b]lvG5 sfofnon] pkef]Qmf ldltnfO ljleGg of]hgfsf] eQmfgL lb+bf nfut cgdfg b

ljin]g lgdf0f fdu|L hgzlQmsf] k|fljlws kldf0f ljj0f tof uL pkef]Qmf ldlt+u

Demftf ugkg]]df pkef]Qmf 7]Ssf lan tof ug] gu]sf] fjhlgs n]vkLIf0f d]t ufPsf]

kfOPg of]hgf ~rfng uL eQmfgL u]sf]df k|fljlws gfkhfFr uL sfoDkGgsf] cfwfdf

eQmfgL lbgkg]df soDkGg k|ltj]bg a]u =^ndash eQmfgL u]sf] b]lvof] sfo DkGg

k|ltj]bgsf cfwfdf dfq ah]6 vr ugkb5

17 DklQ xtfGt0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] aFbf

g+=ampamp df ufpFFkflnsf sfod xFbf f]leq dflxt ePsf fljssf ufpFF ljsf ldltxsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFFkflnsfdf jtM xtfGt0f xg]5

oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cf dfGtleq

yfgLo txn] tof uL k|ltj]bg fhhlgs ugkg] 5 egL pNn]v u]sf] 5 ufpFFkflnsfdf

laleGg ^ ufpFF ljsf ldlt uflePsf]df cflys sff]af xtfGt0f ug nufpFsf]df pQm ufpFF

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 210

ljsf ldltsf] vr xg] gxg] lhGL lstfjdf pNn]lvt 3 hUuf df]6 df]6fOsn

6]lnlehg sDKo6 Nofk6k lk|G6 bfh f]kmf htf kFhLut fdfg dnGb kmlgl+u

nufot ljleGg lsldsf lhGL fdfgsf] nut tof uL xtfGt0f ug nufpFsf] b]lvPg

DalGwt lhDd]jf sdrfLjf6 cljnDa o ufpFFkflnsfdf bflvnf ugkb5

18 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf

sfofnon] ljleGg sfdsf] lgldQ ut ljutdf =12670952ndash o jif ljleGg sdrfL Pj+

+yfnfO lbPsf] k]ZsL =1890000ndash xfnDd klg km5of6 u]sf] b]lvPg pQm k]ZsL lgod

() cgf cfjZos sfafxL uL cn km5of6 ugkb5

19 cfGtls n]vfkLIf0f k|ltj]bg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z

)amp$ sf] aFbf g+=( df ufpFFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfggcgf cfˆg

cfGtls n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6

ufpg kg] Jojyf u]sf] 5 ufpFF ljsf ldltxsf] )amp gtfj0fb]lv )amp kmfNu0f amp

Ddsf] |]tf lh=lj==sf] lg0fo cgf ut cflys jifsf n]vfkLIfsxaf6 n]vfkLIf0f ufO

k|ltj]bg lnPsf] kfOof] pQm k|ltj]bgsf Joxf]fx pNn]v ePsf]df sg sfafxL ePsf] kfOPg

ty f] k|ltj]bgdf pNn]lvt Joxf]fx pk sfafxL ugkb5

20 utljutsf] a]h M sfofnoxn] utljutsf] clGtd n]vfkLIf0f k|ltj]bgdf cfNofOPsf

a]hxsf] nut fvL lgodfgf cfjZos sfafxL uL km5of6 ugkb5 o ufpFFkflnsfdf

dflxt ePsf fljssf ufpFF ljsf ldltxsf] ut ljut jifxsf] clGtd n]vfkLIf0f

k|ltj]bgdf cfFNofOPsf] km5of6 ug afFsL a]hxsf] nut fvL km5of6 ug ufpFFkflnsfn]

Wofg lbgkb5

gffo0fk ufpFF ljsf ldlt

21 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg]

pNn]v 5 o sfofnon] cn u]sf] dfnkf]t sddWo] k|ltztn] =ndash lhNnf

dGjo ldltnfO k7fpg kb5

lh+u8jf ufpFF ljsf ldlt

22 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg]

pNn]v 5 o sfofnon] cn u]sf] dfnkf]t sddWo] k|ltztn] =)^ndash lhNnf

dGjo ldltnfO k7fpg kb5

+u|fdk ufpFF ljsf ldlt

23 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg]

pNn]v 5 o sfofnon] dfnkf]t cnLsf] clen]v cWofjlws ugkg] cn u]sf] dfnkf]t

sddWo] k|ltztn] =($mdash lhNnf dGjo ldltnfO k7fpg kb5

24 fdflhs Iff s M fdflhs Iff afkt sdrfLxnfO eQmfgL ePsf] tnaaf6 k|ltztsf

bn] ssectL uL fhj bflvnf ugkg]df ssectL ug] gu]sf]n] odf wf ugkb5

25 ljn ekfO M ufpFFtLo dGao ldlt kmfO afkt egL =)))ndash vr n]v]]sf]df pQm

kmfO sfoqmdsf] of]hgf sfoqmd lan ekfO cfbL s]xL FnUg u]sf] b]lvFbg uf]Zjf

efrfy lrof gftf vr afkt =)))ndash k|rf k|f h]g]]6 fp08 afkt =))))ndash

lel8of] k|f]u|fd k|f]h]S6 k|bzg afkt =)))ndash uL hDdf =)))ndash sf] ]]tf] sfuhdf xftn]

n]v]sf] ekfO agfO k]z u]sf] b]lvG5 lel8of] k|f]u|fd agfO k]z u]sf] cflwsfLs lan ekfO

h]g]]6 fp08 l6d k|of]u u]afktsf] ef8f tyf fdu|Lsf] lan cflb s]xL FnUg guL vrsf]

ki6ofO k]z gePsf]n] tt DaGwdf cfjZos 5fglag uL f] sd olsg ugkb5

xlkjf ufpFF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 211

26 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o sfofnon] dfnkf]t cnLsf] clen]v cWofjlws ugkg] cn u]sf] dfnkf]t sddWo]

k|ltztn] =)mdash lhNnf dGjo ldltnfO k7fpg kb5

jGtk ufpFF ljsf ldlt

27 dfnkf]t M o sfofnon] dfnkf]t cnLsf] clen]v cWofjlws u]sf] kfOPg

wgsfn kjf ufpFF ljsf ldlt

28 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o sfofnon] cn u]sf] dfnkf]t sddWo] k|ltztn] =(^ndash lhNnf dGjo

ldltnfO k7fpg kb5

29 s ssectL M cf=n]=k= k|ltj]bg cfgf of]hgfsf] s s6[L sd =amp(ndash -cf=lj=df ePsf]_

cf=j= )ampamp )ampamp$ sf] =^)ndash d]t =$$((ndash cfGtls fhj sfofnodf bflvnf

ug af+FsL egL pNn]v u]sf]df bflvnf u]sf] gkfOPsf]n] f] sd bflvnf ugkb5

30 clu|d s M cfos P]g ) cgf a7s eQf eQmfgLdf k|ltzt s s6[L uL vr

n]Vgkg]df s s6[L gu]sf]n] $ hgf sdrfLsf] j7s eQf eQmfgLdf nfUg] s =$$)ndash

cn ugkb5

301 cfos P]g ) sf] bkmf amp cgf eQmfgL lbPsf] sddf clu|d s ssectL ugkg]

Joayf 5 sfofnon] lgDgfgf eQf eQmfgL ubf k|ltztsf bn] clu|d s ssectL gu]sf]n]

$ hgfnfO eQmfgL u]sf]df ssectL ugkg] sd =(ndash cn uL bflvnf ugkb5

302 cfos P]g ) cgf afL fwgsf] ef8f eQmfgL ubf ef8fs s6[L ugkb5 lxgfy

afFwsf] snf] lgdf0f ug Pd=l6 sG6laquoSg k|f=ln=sf] 8f]h -h]=l=la_ 306f ef8fdf lnO ef8f

afktsf] eQmfgL lbPsf] =^))ndash df ) k|ltztn] ef8f s afkt =^)ndash ssectL ugkg]df

gu]sf]n] f] sd cn ugkb5

31 cfgkflts ssectL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod

cgf pkef]Qmf ldlt dfkmt ~rflnt cfof]hgfxdf Demftf cgf pkef]Qfn] ugkg]

of]ubfgeGbf sd sfd ePdf sfofnon] lbg] cgbfg sddf d]t cfgkflts lxfaaf6 ssectf

uL eQmfgL lbgkg] Joayf 5 sfofnon] of]hgfdf ldltnfO lbg] cgbfgdf cgkflts ssectL

guL eQmfgL u]sf]n]] a9L eQmfgL sd =(^ndash cn ugkb5

32 lhGL cfDbfgL M sfofnon] hoafn sDKo6af6 )ampamp df =^))ndash df vlb u]sf]

yfg sDKo6 ]6 lhGL cfDbfgL gu]sf]n] lhGLdf bflvnf uL cfDbfgL ugkg] cGoyf pQm

sd cn ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv ^$ xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = nfv ( xhf lgoldt ugkg] =($ nfv xhf k]ZsL =

nfv () xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 212

axyjf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = nfv ( xhf of] jifsf] cfo = sf]8 nfv

xhf d]t = sf]8 amp nfv xhf cfDbfgL ePsf]df =) sf]8 nfv xhf vr eO =

sf]8 ( nfv ^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cflys ljj0f M sfofnnon] ah]6 pk zLifsut vrsf] a+s gubL lstfj cgf |]tf fvL

f]xL cgf OsfO ut cflys ljj0f tof uL f]cgf PsLs[t cfondashJoo ljj0f tof

ugkb5 n]vfkLIf0fdf k|]lift a+s gubL lstfj cgf rfn kFhLut wf6L zLifssf] hDdf

vr =$)$$ndash b]vfPsf]df PsLs[t cfondashJoo ljj0fdf sn vr =)$ampndash

b]vfPsf]n] vrdf =^))ndash kms b]lvPsf] 5 f] DjGwdf sfofnon] zLifs ut vrsf]

cflys ljj0f tof uL lxfa ldnfg ugkb5

2 dfHbft M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf ufEg]

lg0fo ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf sfofno

uflePsf] lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf ldnfpg

kg] pNn]v 5 g]kfn sfn] )ampamp b]lv fljssf bO ufpFF ljsf ldltxnfO gofF

+rgf cgf axyjf gukflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug

nufpFsf]df gtLk ufpFF ljsf ldltn] kmfNu0f amp Dd sfod x]sf] gub dfHbft n]vfkLIf0fsf]

cjlwDd klg gukflnsfdf bflvnf gePsf]n] =7331ndash DalGwt sdrfLaf6 cn uL bflvnf

ugkb5

3 cfondashJoo ljj0f M sfofnodf ufpFF ljsf ldltx dflxt xgkj )amp gtfj0fb]lv P] kmfNu0f

amp ut]Ddsf] sfofno cfkmn] u]sf] sff]afsf] PsLs[t cfondashJoo ljj0f tof gu]sf]n]

sfofnosf] jftljs cfondashJoo sd olsg ug lsPsf] 5g sfofnon] cfˆgf] ufpFF ljsf

ldltxsf] d]t )amp gtfj0fb]lv kmfNu0f amp ut]Ddsf] PsLs[t cfondashJoo ljj0f tof u]sf]df

f]af6 ufpFF ljsf ldlt gukflnsfsf] cfondashJoo sd zLifsut olsg xg] uL tof u]sf]

b]lvPg hn] ubf PsLs[t cfondashJoo ljj0f le8fg xg s]sf] 5g ty sfofnon] cfDbfgL

vrsf] zLifsut 56[f 56[ cfondashJoo ljj0f tof uL PsLs[t cfondashJoo ljj0f tof ugkb5

4 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf]

aFbf g+=( df gukflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg cfGtls

n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6

n]vfkLIf0f ufpg kg] Jojyf u]sf] 5 o ufpFFkflnsfsf] cfGtls n]vfkLIf0f ePsf] kfOPg

o jif ljljw sf0fn] cfGtls n]vfkLIf0f ug glsPsf] Joxf]f sfofnon] hgfPsf] 5 cfufdL

cflys jifb]lv lgodfgf cfGtls n]vfkLIf0f ufO clGtd n]vfkLIf0fsf] nflu k]z ugkb5

5 ut jifsf] dfHbft M gukflnsfsf] gfddf x]sf ^ j6f aIacute vftfxaf6 o jif =(^)ndash

lhDd]jfL flPsf]df )ampamp sf] n]vfkLIf0f eO k|ltj]bg k|fKt gePsf]n] dfHbft f]sf] sd

olsg ug lsPg

6 lhGL] xtfGt0f M cflys sfolalw lgodfjnL )^$ sf] lgod df sfofnox uflePsf]

cjyfdf ufleg] sfofnon] rfn cfayfsf ddt Def lnnfd ldGxf ugkg] dfnfdfgsf]

kldf0f dNo d]t vnfO Totf] sfofno vf]h ePsf] jf uflePsf] ldltn] k+tL lbgleq

k|ltj]bg tof uL jf ug nufO DalGwt dGqfno jf ljefun] Totf] dfnfdfgsf] lhDdf lng]

lbg] Jojyf ldnfpg kg] Jojyf x]sf] 5 t o gukflnsfdf uflePsf Gbk rxjf

gtLk ufpFF ljsf ldltxn] xfnDd klg cfˆgf] lhDdfdf x]sf 3 hUuf df]6 df]6fOsn

6]lnlehg sDKo6 Nofk6k lk|G6 bfh f]kmf nufot lhGL dfnfdfgxsf] aaemfy uL

gukflnsfsf] lhGL vftfdf cfDbfgL u]sf] b]lvPg lgod adf]lhd dfnfdfgxsf] aaemfy

uL gukflnsfsf] lhGL vftfdf cfDbfgL ugkb5

7 k]ZsL M cflys sfoljlw lgodfjnL )^$ df ePsf] k]ZsL DaGwL Jojyf cgk )amp kmfNug

amp ut]af6 yfgLo tx kg+rgf cGtut uflePsf ufpF ljsf ldltx Gbk rxjf

gtLk ufpFF ljsf ldltdf sfod x]sf] km5of6 ug afFsL k]ZsLsf] kmfF6jfL lnO PsLs[t k]ZsL

vftf tof ugkg]df sfofnon] PsLs[t k]ZsL ljj0f tof u]sf] b]lvPg n]vfkLIf0fdf k]|lift

ufpFF ljsf ldlt g=kf= sf] ljj0f cgf afFsL b]lvPsf] ut aifxsf] =ampampndash

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 213

o aifsf] ljleGg f+yf sdrfL JolQm tyf kbflwsfLnfO lbPsf] k]ZsL =ampamp(ndash

km5of6 ug afFsL b]lvof] oL of] jif afFsL b]lvPsf]] k]ZsL =ampamp(ndash cfjZos sfafxL

uL km5of6 ugkb5

8 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf] k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf

sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg uL Tosf] clen]v fVg] gu]sf] clGtd n]vfkLIf0f xgkj g cfGtls n]vfkLIf0f uL f]sf] a]h km5of6 ugkg]df cfGtls

n]vfkLIf0f gufPsf cflys sfoljlw lgodfjnL )^$ sf] lgod () sf] pklgod adf]lhd

cflys sff]afsf] +lIfKt jflifs k|ltj]bg tof uL tfns sfofnodf gk7fPsf] vKg] lhGL

cfDbfgLsf] +s]t k|bfg ug] gu]sf] uf]Zaff efrdf lnln]af kdf lanekfO DalGwt

|]tffy FnUg gu]sf] ddt clen]v vftf fVg] gu]sf] tnjL k|ltj]bg kflt gu]sf] k|fKt

xg cfPsf] gub cfDbfgL Dofbleq a+s bflvnf ug] gu]s]f jfL nujs gfv]sf] fhj aSoftf

cnL Gtf]ifk|b gePsf]] lhGL lgLIf0f uL ufO f]sf] k|lta]bg tof gu]sf] ]jfu|fxLn] kfPsf]

Gtli6sf] b[li6sf]0faf6 sfofnon] cfkmgf] dNofIacuteg ug] gu]s]f vlb OsfO u7g gu]sf] htf

slkmot b]lvPsf 5g k|rlnt lgoddf ePsf a Jojyfsf] kfngf cfGtls lgoGq0f b[9

agfpg sfofnosf] Wofg hfg hL b]lvG5

9 cfGtls cfo M sfofnon] fhj cnLsf] ki6 clen]v fvL cnL sd tf]lsPsf] dod a+s

bflvnf ugkb5 cflys sfoljlw P]g ) tyf lgodfjnL )^$ cgf sg klg sfofnodf

+slnt fhj f]xL lbgdf aIacute bflvnf ugkg] Jojyf ePsf]df ufpFF ljsf ldltn] Iacutelnt

fhjnfO aIacute bflvnf g guL f]xL sd sfofno ~rfngdf vr ug] u]sf] b]lvof] fy

fhj Iacutengdf +nUg sdrfLxn] blgs cn u]sf] fhj aIacute bflvnf u]sf] ldlt vNg]

uL clen]v gfv]sf]n] sg sdrfLn] Iacuteng u]sf] fhj sg ldltdf aIacute bflvnf eof] sg

sdrfLn] aIacute bflvnf ug afFsL 5 eGg] olsg ug glsg] xgfn] sdrfLut fhj cnL

bflvnfsf] blgs clen]v fVgkb5 o DjGwdf b]lvPsf Joxf]fx lgDg cgf 5g

71 cflys sfoljlw P]g ) sf] bkmf -$_ adf]lhd cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL

lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf DalGwt tfns sfofno jf

ljefuLo k|dvn] bz lbgDd 9Lnf] u]sf] eP bz k|ltzt hljfgf uL f] bflvnf ug nufpFg]

kGw| lbgDd l9nf] u]sf] eP kGw| k|ltzt hljfgf uL f] d]t bflvnf ug nufpFg] kGw|

lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf uL gub bflvnf ug nufO ssf] dfqf

cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf x]sf] 5

gukflnsfn] sDKo6 k|0ffnLaf6 lanEuml uL o jif =()ndash cfDbfgL clen]v u]sf]dWo]

cf=j=sf] cGtDddf =)^ndash dfq aIacute bflvnf u]sf] b]lvPsf]n] bflvnf ug afFsL fhj

=^)$ampndash P]gadf]lhd bflvnf ugkb5

72 gukflnsf yfkgfsf] qmddf PsLs[t ePsf yfgLo tx kg+rgfcGtut uflePsf ufpFF

ljsf ldlt xsf] kf]vL xf6ahf lgsfL nufotsf 7]Ssfxaf6 ut ljutb]lv s] slt sd

sf] sFu cn pk ug afFsL 5 gukflnsfn] f]sf] Jojlyt kdf clen]v fvL cn

pksf] sfafxL ugkg]df Totf] clen]v fv]sf] b]lvPg ufpFF ljsf ldltxaf6 f]sf] clen]v

lnO gukflnsfsf] clen]v d]t PsLs[t uL afFsL sd cnLsf] sfafxL ugkb5

gukflnsfdf 7]s]bfn] Psdi7 sd gjemfO lstfaGbL kdf aemfPsf] cjyfdf d]t )

k|ltzt 56 lbPsf] b]lvbf pQm sff]af lgod+ut b]lvPg

73 gukflnsfn] o cf=j=sf] k6s] jfL s tyf 8s ddt bt 7]Ssf cfXjfg u]sf]df aeGbf

a9L cIacute saf]n ug] ljzfn sG6laquoSgnfO f] 7]Ssf lbg] lg0fo u]sf] kfOof] f] 7]s]bfn] k]z

u]sf] )ampamp sf] s rQmf k|df0fkq z+sfkb b]lvg cfPsf]n] cfGtls fhj ljefusf]

j]afO6df Kofg r ubf lgh kmd d=c=sdf btfePsf] t )^ gtfj0fb]lvsf] d=c=s ljj0f

aemfPsf] b]lvPg d=c=s ljj0f gaemfO cfGtls fhj ljefun] s rQmf k|df0fkq hfL

ug] Jojyf gePsf]n] lghsf] srQmf k|df0fkq pk 5fglag ugkb5

74 o jif af]nkq cfXjfg uL 7]Ssf aGbf]at ulPsf hgf 7]s]bfxaf6 cn ug afFsL x]sf]

=^$)ampndash k|rlnt lgodfgf hljfgflxt cn pk ugkb5

10 dNo clej[l4 s M dNo clej[l4 s P]g ) sf] bkmf -_ adf]lhd yfgLo lgsfo jf

g]kfnlyt cGtfli6laquoo +3 +yf jf lgof]u jf g]kfn sf jf dNo clej[l4 s gnfUg] jtsf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 214

sff]af ug] fjhlgs +yfgxn] dNo clej[l4 s nfUg] jt jf ]jf laqmL ubf s cn

pk ugkg] Jojyf x]sf] 5 gukflnsfn] cfGtls cfDbfgLtkm nufpFsf] o jifsf] cfo

7]Ssfdf d=c=s cn pk guL 7]Ssfafktsf] sd dfq cnpk u]sf] b]lvPsf]n] dNo

clej[l4 s afktsf] =)ndash DalGwt 7]s]bfaf6 cn pk uL fhj vftfdf bflvnf

ugkb5

11 wf6L M cflys sfoljlw lgodfjnL )^$ sf] lgod ^^-_ df pklgod -_ adf]lhdsf] Dofbleq

wf6L lkmtf lng gcfPdf lgod amp adf]lhdsf] sfoljlw ckgfO sfofno k|dvn] fhjdf cfDbfgL

afFWgkg] Jojyf 5 gukflnsfdf ut ljut jifb]lvsf] wf6L lkmtf ug afFsL] b]lvof] wf6L

vftfdf hDdf ePsf] sltko sdx cfo 7]Ssf cGtut k|fKt wf6LnfO cfo 7]Ssfsf] sddf

ldnfg ugsf] nflu DalGwt 7]s]bfn] lgj]bg lbPsf] eP tfklg f] sd wf6L vftfaf6 cfDbfgL

vftfdf sdfGt u]sf] kfOPg hsf] sf0f wf6L vftfsf] dfHbft )amp kmfNu0f amp Dd

=3887487ndash ku]sf] b]]lvG5 t kmfNu0f kl5 dn vftfdf hDdf ePsf] dfHbftdWo] lkmtf ug

afFsL wf6Lsf] ljj0f agfO sd olsg uL sdfGt ugkg]df Psdi6 =))))))ndash dfq

sdfGt u]sf] kfOof] gukflnsfn] wf6Lsf] gfdgfd]L ljj0f agfO wf6L kmkmfs ugkb5

12 jfL fwg M jfL tyf oftfoft Jojyf lgodfjnL )^ sf] bkmf (-_ adf]lhd sg sfL

sfofnosf] gfddf btf eO btfsf] k|df0fkq k|fKt g]kfn sfsf] jfldTj ePsf] jfLnfO

sfL jfL elgg]5 f]xL] bkmfsf] pkbkmf adf]lhd sfL jfLsf] klxrfgsf] nflu f]

jfLsf] cufl8 tyf k5fl8 cgrLndash sf] v08 -3_ df n]lvPadf]lhd ]tf] Kn]6df ftf] cIf

cIacutedf n]lvg kg] Jojyf ePsf] eP klg gukflnsfn] fljssf ufpFF ljsf ldltxsf]

gukflnsfsf] gfddf sfod x]sf yfg df]6fOsnx gukflnsfsf] gfddf btf sfod

x]sf] yfg Jofsxf] nf]8 yfg 6laquoofS6sf] lghL gDaKn]6 k|of]udf cfOx]sf] b]lvPsf] xFbf

P]gn] tf]s]adf]lhd gDaKn]6 kljtg ugkb5

13 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf

tyf yfgLo ljsf dGqfnosf] r=g+=amp ldlt )amp sf] kqsf] aFbf g+= cgf )ampamp

Dd sfod x]sf] uf=la= sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6

cfGtls n]vfkLIf0f ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg]

Jojyf ldnfpgsf] nflu klkq ePsf] b]lvG5 lhNnf ljsf ldlt dn+ujfn] )amp( df

afxo n]vfkLIfs lgolQm uL b]xfocgfsf fljssf ufpFF ljsf ldltxsf] n]vfkLIf0f ufO

n]vfkLIf0f kflgtlds eQmfgL u]sf] b]lvof] lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f

zfvfaf6 ugkg] ufpFF ljsf ldltsf] cfGtls n]vfkLIf0f ufO afx|o n]vfkLIfsaf6 kflgtlds

afkt Gbk rxafsf] =)(ndash gtLk uf=la==sf] =$ndash uL hDdf =$ndash vr

n]Vg lgodDdt b]lvPg

14 lan ekfO M gukflnsfn] vr ubf vrsf Ssn lan ekfOx +nUg fvL vr n]Vgkg]df

Ssn lan ekfO a]u ljleGg eQmfgLdf =amp$amp()ndash vr n]v]sf] xFbf f]sf] Ssn lan ekfO

nufotsf k|df0fx k]z u]sf] b]lvPg f] vrsf] Ssn ljn ekfO k]Zf ugkb5

141 gukflnsfn] vr ubf vrsf Ssn lan ekfOx +nUg fvL vr n]Vgkg]df Ssn lan ekfO

j]u ljleGGf j6f ef=g+= ldltaf6 =amp)ndash vr n]v]sf] xFbf f]sf] Ssn lan ekfO

nufotsf k|df0fx k]z ugkb5

15 s jLhs M fjhlgs vlb lgodfnjL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL

xhf kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btf k|df0fkq k|fKt u]sf

JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf 5 gukflnsfn] ljleGg j6f

ef=g+= ldltaf6 =^(amp(ndash eQmfgL vr n]v]sf]df d=c=sdf btf ePsf] JolQm kmdaf6

vlb uL d=c=jLhs lnPsf] kfOPg ctM lgoldt Jojyf cgf s nfUg] jt vlbdf

clgjfo kdf s jLhs lngkb5

151 gukflnsfn] ljleGg $ ef=g+= ldltaf6 =$)amp)ndash tyf gukflnsfn] d=c sdf btf

gePsf] sfˆn] xf]6nnfO =amp)))ndash vr n]v]sf] 5 ctM lgoldt Jojyf cgf s nfUg] jt

vlbdf clgjfo kdf s jLhs lngkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 215

16 clu|d s M cfos P]g ) sf] bkmf adf]lhd ]jf zNs eQmfgL ubf k|ltzt s

jLhs ePsf] v08df = k|ltztsf] bn] clu|d s ssectL ugkg] bkmf (-_ adf]lhd aflGbf

JolQmn] 7]Ssf jf sf afkt krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn

sddf = k|ltztsf bn] sssectL ugkg] Jojyf 5 gukflnsfn] ljleGGf ef=g+= ldltaf6

=ndash vr eQmfgL ubf pkf]Qm adf]lhdsf] s s6[f uL eQmfgL ugkg]df s s6[f guL

eQmfgL ulPsf]n] safktsf] =^)ndash cn uL fhj bflvnf ugkb5

17 sdrfL sNof0f sf]if M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^-_ cgf

sdrfL sNof0f sf]ifsf] gfddf yfkgf xg] cIfo sf]ifdf yfgLo lgsfon] k|To]s jif sDtLdf

cfˆgf]] sfofnonfO cfjZos kg] Ps dlxgfsf] tnj afasf] sd hDdf ugkg] 5 pklgod

adf]lhd ToL yfkgf ePsf] sf]ifaf6 yfgLo lgsfosf sdrfLnfO pkbfg lbOg] Jojyf

x]sf] 5 yfgLo tx kg+rgfcGtut axyjf gukflnsfdf fljssf bOj6f )amp fndf

gukflnsf u7g xFbf uflePsf rfj6f ufpFF ljsf ldltxn] sdrfL sNof0f sf]ifdf ut

ljutb]lv s] slt sd sg aIacutedf hDdf u]sf 5g f]sf] ljj0f tyf sd gukflnsfdf k|fKt

gePsf]n] sdrfL sNof0f sf]ifsf] sd olsg ug lsPg

18 clu|d s M cfos P]g ) sf] bkmf adf]lhd ef8f eQmfgLdf ) k|ltztsf bn] bkmf

(

-_ adf]lhd aflGbf JolQmn] 7]Ssf jf sf afkt krf xhf kofFeGbf a9Lsf] sd eQmfgL

lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr k|ltztsf bn] sssectL ugkg] Jojyf 5

gukflnsfn] ljleGg ef=g+= ldltaf6 =amp())ndash vr eQmfgL ubf pkf]Qm adf]lhdsf]

s ssectf uL eQmfgL ugkg]df s ssectf guL eQmfgL ulPsf]n] safktsf] =((($)ndash cn

uL fhj bflvnf ugkb5

19 dNo clej[l4 s M dNo clej[l4 s lgodfjnL )$ sf] lgod amp-_ adf]lhd btf ePsf]

JolQmn] sg jt jf ]jf cfklt ubf s clws[tn] cGoyf jLs[t u]b]lv afx]s k|fksnfO

cgrLndash s df]lhdsf] 9fFrfdf s aLhs lbgkg] Jojyf 5 sfofnon] ljleGg

cfkltstfaf6 =^))ndash jt tyf ]jf vlb ubf xftn] n]v]sf] jLhs g+= fvL d=c=s

Iacuteng u]sf] b]lvg cfPsf] xFbf Totf z+sfkb lanaf6 cn u]sf] d=c=s fhj bflvnf u]

gu]sf] olsg ug glsg] ePsf]n] cfGtls fhj sfofnoaf6 f] d=c=s sd bflvnf ePsf]

Joxf]f k|dfl0ft eO cfpgkg] cGoyf Totf] jLhsaf6 eQmfgL ulPsf] dNo clej[l4 s

=$)^)ndash cn pk uL fhj bflvnf ugkb5

20 cDalGwt vr M gu If]qeGbf aflxsf] afudtL ojf Sna sdofnfO gu klifbaf6 ah]6

ljlgof]hgDd klg guL kFhLut sfoqmdaf6 cDalGwt vfgf vr xnef8fafktsf] sd

eQmfgL uL =$^)))ndash vr n]]v]sf]n] pQm vr lgoldt b]lvPg ty gu klifbaf6 ah]6

ljlgof]hg u]dfq vr ugkb5

21 ljt0f clen]v M ckfEumltf xof]u sfoqmdaf6 XjLnr]o yfg 6laquofOfOsn yfg fd jk

fo nufotsf ^ hgf JolQmnfO ljt0f ug gukflnsf af]8 a7sn] )amp$$ df lg0fo

u]adf]lhd =^)))ndash vr n]vL ckfEuml ]jf ldltnfO eQmfgL u]sf] 5 pQm fdfgx nlIft

dxn] k|fKt u]sf] clen]v tyf klrokqsf] k|ltlnlk k]z gePsf]n] f]sf] k|df0f k]Zf ugkb5

22 ef8f s M jLs[t b ljZn]if0f nfut cgdfg k|fljlws dNofIacuteg gfkL lstfa sfoDkGg

k|ltj]bg befpkq Demftf FnUg guL n]v]sf] =amp(^)ndash dWo] =()))ndash f]gL laN8

P08 OlGhlgolEuml Odf8f]n nlntkaf6 (^ 306f gfnf kmfO ug 8f]h ef8fdf k|of]u u]sf]

egL pQm kmdnfO =()))ndash eQmfgL vr n]v]sf] 5 gfnf kmfOsf] nflu nlntkaf6

8f]h NofPsf] eGg] sf ljZjgLo gePsf] tyf cfos P]g ) adf]lhd 8f]hsf] ef8f

eQmfgLdf ) k|ltzt s ssectf ugkg]df = k|ltztn] =)ndash dfq ssectf u]sf]n] gku

safktsf] sd =^)ndash DalGwt JolQmaf6 cn uL fhj bflvnf ugkb5

23 lhGL cfDbfgL M vlbsf] nfut cgdfg tof uL afudtL XodkfOk pBf]uaf6 )) PdPd

8fO sf] ) yfg ^)) PdPdsf] yfg XodkfOk vlb uL =amp(^ndash vr n]v]sf]df vlb

u]sf] fdfg sxfF k|of]u eof] f] DalGw k|fljlws k|ltj]bg tof u]sf] b]lvPg sfofnon] f]

sfo DalGw Kf|fljlws k|ltj]bg tof uL k]z ugkb5

24 gdgf 8s lgdf0f M gu klifbaf6 kjfwf lgdf0fdf ljlgof]lht sdaf6 j8f g+=) f]tL vf]nf

knb]lv kjtkm ) ld6 gdgf 8s -sfnf]kq] gfnf f]nf aQL j[Ifff]k0f_ lgdf0f ug

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 216

af]nkq cfXjfg ubf btf ePsf af]nkqdWo] aeGbf sd b]6df sfd ug saf]n ug] fe

sG6laquoSg axyjf sf] safx]s =$($)^ndash sf] af]nkq jLs[t uL sfofb]z ePsf] 5

lgdf0f JojfoLnfO clGtd lanDddf slxt =5496854ndash eQmfgL uL vr n]v]sf]df

of]hgfsf] ynut lgLIf0f ubf )amp$ cfiff9df lgdf0f DkGg u]sf] 8ssf] aLr aLrdf sfnf]kq]

plKsP elTsg] cjyf x]sf] b]lvPsf]n] lgdf0f JojfoLaf6 ePsf] sfo u0ftLo b]lvPg ty

sfofnon]] xFbf q6L Rrfpg] cjlwleq f] lgdf0f JojfoLaf6 ql6 Rofpgsf] nflu gukflnsfn]

kxn ugkb5

25 jLs[t sfoqmd M sfofnon] gu klifbaf6 jLs[t of]hgf tyf sfoqmdxdf dfq vr ugkb5

gu klifbn] aLpm lahg ljt0f ug ah]6 kflt u]sf] b]lvbFg tyflk sfofnon] ufoqL s[ifs

dxFu Demftf uL wfgsf] lapm ljt0fdf =)))))ndash eQmfgL uL vr n]v]sf]n] pQm vr

lgodDdt b]lvPg

26 cfgkflts ssectL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf pkef]Qmf

ldlt dfkmt ~rflnt cfof]hgfxdf Demftfcgf pkef]Qmfn] ugkg] of]ubfgeGbf sd sfd

ePdf sfofnon] lbg] hggtdbfg sddf d]t cfgkflts lxfaaf6 ssectf uL eQmfgL lbgkg]

Joayf 5 of] aif sfofnon] pkef]Qmf ldltFu u]sf] Demftf cgf ugkg]eGbf sd sfd

ePsf] cayfdf d]t pkef]Qmf ldltnfO lbg] cgbfgdf cgkflts ssectL guL eQmfgL u]sf]n]

ljleGg of]hgfdf a9L eQmfgL ePsf] =^))(ndash cn ugkb5

27 sfoDkGg k|lta]bg M fahlgs vlb P]g )^ tyf lgodfjnL )^$ cgf lgdf0f sfo ubf

sfoDkGg e clGtd lan eQmfgL ePkl5 f]sf] sfoDkGg k|lta]bg jf sfo jLsf k|lta]bg

tof uL eQmfgL ugkb5 sfofnon] ljleGg $ of]hgfxsf] sfoDkGg k|lta]bg tof gufO

=^ndash eQmfgL lbPsf] b]]lvPsf]n] lgodfgf sfo DkGg k|lta]bg k]z ugkb5

28 rfn k|s[ltsf] vr M cflys sfolalw lgodfjnL )^$ sf] lgod df vr sd jLs[t

ah]6leq kb5 vr ug ah]6 afFsL 5 eg] clwsf k|fKt clwsfLn] vr ug lgsff lbgkg]

Joayf x]sf] 5 sfofnon] kFhLut zLifsaf6 lrof gftf afktsf] vr =))))ndash rfn

vr n]v]sf]n] lgodDdt b]lvPg

29 fdu|L lat0f M gukflnsf If]qleq vNnf lbzfdQm agfpg] p2]Zon] g=kf=sf b]xfosf a8fxdf

zfrfno lgdf0f DaGwL fdu|Lx vlb uL laleGg pkef]QfxnfO lat0f uL lat0fsf]

sfoDkGg u]sf] b]lvof] ToL latlt fdu|Lxaf6 DalGwt JoQmLxn] zfrfno lgdf0f u]

gu]sf] Joxf]f vNg cfPg zfrfno DaGwL lgdf0f fdu|Lx vlbsf] dVo p2]Zo pknAwL

zfrfno lgdf0f xg xf] ty ljleGg ef=g= ldltdf latlt =()))ndash sf] zfrfno

lgdf0f fdu|Laf6 zfrfno lgdf0f ePsf] k|flalwssf] lkmfl lxtsf] sfoDkGg k|lta]bg k]z

ugkb5

Gbk rxjf ufpFF ljsf ldlt

30 cflys xfotf M ufpFF ljsf ldltn] ufpFF klifbaf6 fhglts bn ltgsf eft[[ +u7g tyf

sdrfL +u7gnfO cflys xfotf egL ljlgof]hg u]sf] b]lvbFg o jif uf=la==n] yfgLo

lgsfo sdrfL +3nfO cflys xfotfafkt =$)))ndash vr n]v]sf] lgoldt b]lvPg sfofnon]

ufpFF klifbaf6 DalGwt sfo xfotfsf] nflu ljlgof]hg uL vr n]Vgkb5

31 s jLhs M fjhlgs vlb lgodfjnL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL

xhf kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btf k|df0fkq k|fKt u]sf

JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf 5 ufpFF ljsf ldltn] hoxgdfg

xf8j]oaf6 =amp)ndash sf] ld]G6 58 vlb u]sf]df d=c=s= jLhs gePsfn] pQm vr

lgodDdt b]lvPg lgodadf]lhd dNo clej[lcent s btf k|df0fkq k|fKt u]sf JolQm kmd +yf

jf sDkgLaf6 dfq vlb ugkb5

32 clu|d s M cfos P]g ) sf] bkmf adf]lhd ef8f eQmfgLdf ) k|ltztsf bn] ]jf

zNsdf k|ltztsf bn] bkmf (-_ adf]lhd aflGbf JolQmn] 7]Ssf jf sf afkt krf

xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr k|ltztsf

bn] sssectL ugkg] Jojyf 5 gukflnsfn] ljleGg ef=g+= ldltaf6 vr eQmfgL ubf

pkf]Qm adf]lhdsf] s s6[f uL eQmfgL ugkg]df s s6[f guL eQmfgL ulPsf]n] safktsf]

=)$^ndash cn uL fhj bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 217

33 bflvnf M ufpFF ljsf ldltn] ljleGg ldltdf ssectf uL fv]sf fdflhs Iff s =amp)ndash

sdrfL ~ro sf]if ssectL =$)$ndash aLdf =$)))ndash cGo s =$amp^ndash d]t =)^ndash

DalGwt sfofnodf bflvnf ugkb5

34 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 dfnkf]t cnL nut cWofjlws gfv]sf]n] o jif s] slt dfnkf]t cnL xgkg] xf] olsg

xg s]g eg] cn ePsf] dfnkf]t =amp^$ndash lhNnf dGjo ldltdf k7fpg kb5

gtLk ufpFF ljsf ldlt

35 cfifwL pkrf M ufpFF klifbsf] lg0focgf ufpF ljsf ldlt lrj cf dxDdb cGfLnfO

cfifwLpkrf vr afkt =)))ndash eQmfgL uL vr n]v]sf] 5 cfifwL pkrf vrafktsf]

sd lghfdtL lstfavfgfdf clen]vfFsg ugsf] nflu ljj0f eL k7fpgkg]df lghfdtL

lstfavfgfdf clen]v guL cfifwL pkrf vr =)))ndash eQmfgL u]sf]n] ljj0f lghfdlt

lstfavfgfdf k7fO clen]v fVgkb5

36 afn +If0f eQf M fdflhs Iff sfoqmd ~rfng sfoljlw )^( adf]lhd kfFr jif pd]

kf gePsf blnt afnaflnsfnfO fdflhs Iff eQf j[lt cgbfg lbg] Jojyf x]sf] 5 ufpFF

ljsf ldltn] eQf lat0f clen]vsf] l=g+= b]lv ^ Ddsf kfFr jifeGbf dflysf hgf

afnaflnsfxnfO =)) sf bn] b]lv dlxgfDd uL hDdf dlxgfsf] sd a9L eQmfgL

u]sf] ekfO k]z uL k|f==uf]ljGb fosf] k]ZsL km5of6 u]sf]n] a9L eQmfgL u]sf] =))ndash

cn ugkb5

37 lan ekfO M cflys sfolalw lgodfjnL )^$ sf] lgod ^ cgf |]tfFu +nUg lan ekfO

hf]8 hDdf uL olsg ePkl5 dfq vr n]Vgkb5 o DaGwL yk Joxf]fx lgDg cgf x]sf

5g

371 vfg]kfgL tyf kmfO sfoqmdcGtut DoflrEuml km08 afkt vfg]kfgL tyf kmfO jR5tf tyf

dGjo ldltnfO =amp)))ndash eQmfgL u]sf]df f]sf] lan ekfO +nUg u]sf] kfOPg ctM vr

n]v]sf] =amp)))ndash afasf] lan ekfO +nUg ugkb5

372 nlIft ju sfoqmdcGtut s]lGb|o cfoj]b lrlsTfnon] cfof]hgf u]sf] pkrf lzlj ~rfngdf

+nUg lan ekfOcgf =))))ndash dfq vr n]Vgkg]df =$))ndash vr n]vL lan ekfOeGbf

a9L vr n]v]sf] =)))ndash cn ugkb5

3673 ufpFF ljsf ldlt ejg jfolEuml tyf sDkfp08 jfn Jojyfkgdf k|f==uf]ljGb fonfO

=))))ndash eQmfgL uL vr n]]v]sf]df lan ekfO j]u eQmfgL uL vr n]v]sf]n] lan ekfO

+nUg ugkb5

38 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o jif cn ePsf] dfnkf]t =ampndash dWo] =ndash lhNnf dGjo ldltdf k7fpg

kb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 (( nfv xhf a]h b]lvPsf]df k|flDes

k|ltj]bg pknJw ufPkl5 = nfv xhf km5of6 u]sf]n] = sf]8 ampamp nfv xhf km5of6 ug

afFsL x]sf] 5 f]dWo] cn ugkg] =$ nfv ( xhf lgoldt ugkg] =amp nfv ^ xhf k]ZsL

= sf]8 ampamp nfv ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 218

anf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft =$ nfv xhf of] jifsf] cfo = sf]8 amp nfv amp^

xhf d]t = sf]8 (^ nfv xhf cfDbfgL ePsf]df =) sf]8 $ nfv xhf vr eO =

sf]8 nfv amp^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 n]vfkLIf0f M cflys sfolalw P]g ) sf] bkmf ^ cgf k|To]s sfonon] a k|sfsf cfondash

Joosf] tf]lsP ad]flhdsf] n]vf cflys ljj0f k]z uL dxfn]vfkLIfssf] sfofnoaf6 clGtd

n]vfkLIf0f ufpg kb5 o gukflnsf cGtutsf flassf bfdf uf=la= cgfx

uf=la= ldhfk uf=la= u9xLof uf=la=xsf] d]t n]vf cflys ljj0f k]z uL

n]vfkLIf0f ufpg dxfn]vfkLIfssf] sfofnosf] ldlt )amp$( sf] kqaf6 cgf]w ulPsf]df

pNn]lvt uf=la= xsf] n]vf |]tf k|fKt gePkl5 kgM ldlt )amp$ sf] kqaf6 n]vf

cflys ljj0f k]z ug tf]s]tf ubf d]t n]vf cflys ljj0f k|fKt xg gcfPsf]n] b]xfosf

flas uf=la= xn] u]sf cflys sff]afsf] n]vfkLIf0f xg s]sf] 5g lhDd]af JolQmn]

n]vfkLIf0f ufpg kb5

2 PsLs[t cfondashJoo M o gukflnsfsf] sfofnon] cfˆgf] vrsf] zLifsut cflys ljj0f 56[f

56[ tof u]sf]df f]sf] PsLs[t cfondashJoo ljj0f tof u]sf] 5g f] tof gu]sf]n] PsLs[t

kdf cfo Joo afFsLsf] lylt olsg xg s]sf] 5g

3 dfHbft M sfofnosf] vrsf] zLifs ut cfondashJoo ljj0f cgf o jifsf] cDbfgL

=^ndash vr =$$ampamp(amp(ndash eO =^amp$)ndash afFsL x]sf]df a+s 6]6d]G6 k]z

gePsf]n] a+s dfHbft le8fpg lsPsf] 5g a+s 6]6d]G6 lnO dfHbft olsg ugkb5

4 lhDd]jfL M o sfofnon] PsLs[t cfondashJoo ljj0fdf cgfx ufpFF ljsf ldlt ldhfk

uf=lj=xaf6 dfHbft k|fKt ePsf] b]vfPsf]df pQm ufpFF ljsf ldltsf] n]vfkLIf0f k|ltj]bg cgf

kmfNu0f amp df dflxt xFbf dfHbft b]lvPsf] sdeGbf gukflnsf sfofnon] =$$$ndash a9L

sd k|fKt b]vfPsf]n] f] kms sdsf] DjGwdf ki6 k|df0f k]z ugkb5

5 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o gukflnsf cGtut j8f sfofno

tyf fljssf ) j6 ufpFF ljsf ldltxdWo] ( n] )amp kmfug amp Ddsf] a+s gubL lstfadf

hf]8 hDdf gu]sf] vrsf] kmfF6jfL -d=n]=k=kmf=g+=_ k]ZsL afFsLsf] ljj0f -d=n]=k=kmf=g+=$_

gagfPsf] fy a+s gubL lstfa lhGL vftf d]t k|dfl0ft u]sf] b]lvPg haf6 cflys sff]af

lgod+ut g ePsf] 5 eGg lsPg o DaGwdf tfns sfofnon] j8f dfkmt xg] cflys

sff]afnfO lgoGq0f ugkb5

6 cfGtls cfo M o jif sfofnon] k|tt u]sf] |]tf cgf cfGtls cfo fhj wf6Lsf]

sff]af ePsf] b]lvPg ufpFF ljsf ldltxsf] cfGtls n]vfkLIf0f k|ltj]bg cgf dfnkf]t

bt JolQmut 36gf btf bt 7]Ssf cGo cfo zLifsdf cfGtls cfo eO x]sf] b]lvPsf]df

o gukflnsfdf dfof]hg eP kZrft sg cfGtls cfo cfhg u]sf] b]vfPsf] 5g ty

ufpFF ljsf ldltx o gukflnsfsf] j8fdf kljtg ePsf]n] DalGwt j8fxaf6 j

k|sfsf cfDbfgL lb k|fKt uL cfDbfgL eP gePsf] olsg uL n]vfkLIf0f ufpgkb5

7 xtfGt0f ndash cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf ufEg]

lg0fo ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf sfofno

uflePsf] lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf ldnfpg

kg] pNn]v 5 g]kfn sfn] )ampamp ut]b]lv fljssf ufpFF ljsf ldltxnfO gofF

+rgf cgf gukflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug nufpFsf]df

fljssf ^ ufpFF ljsf ldltdf a+s dfHbfttkm =)()ndash cfGtls |f]ttkm

=$$ndash d]t afFsL x]sf] sd =)^^(ndash gukflnsfsf] vftfdf bflvnf ugkb5

8 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf] k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf

sfofnosf] nIo tyf sfoqmdsf] af]df ]jfu|fxL+u cGtlqmof sfo ug] gu]sf] sfofnon]

p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg gu]sf] sfo ljj0f tof uL sdrfLxnfO

clwsf lhDd]jfL glbPsf] e|d0f clen]v gfv]sf] vrsf] ah]6 lxfa tof gu]sf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 219

gukflnsf cGtut ufpFF ljsf ldltxn] lhGL lgLIf0f uL lhGL fdfg Jojlyt ugkg]df

f] u]sf] 5g gukflnsfn] lhGL bflvnf k|ltj]bgdf lnln]jf bflvnf +Vof fvL bflvnf

k|ltj]bg Jojlyt gu]sf] ]jf k|jfx k|lqmof a[4 tyf ckfEumldqL gx]sf] ]jf k|jfx wfsf] nflu

OG6g]6 jf j]ea]sf] dfWodaf6 a+slNks Jojyf gckgfPsf] htf slkmot b]lvPsf 5g

k|rlnt lgoddf ePsf a Jojyfsf] kfngf cfGtls lgoGq0f b[9 agfpg sfofnosf] Wofg

hfg hL b]lvG5

9 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

aFbf g+=( df gukflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfggcgf cfˆg cfGtls

n]vfkLIfsaf6 ufpg kg] Jojyf u]sf] 5 o gukflnsfsf] cfGtls n]vfkLIf0f ePsf]

kfOPg o jif ljljw sf0fn] cfGtls n]vfkLIf0f ug glsPsf] Joxf]f sfofnon] hgfPsf]

5 cfufdL cflys jifb]lv lgodfgf cfGtls n]vfkLIf0f ufO clGtd n]vfkLIf0fsf] nflu

k]z ugkb5

10 clu|d s M cfos P]g ) sf] bkmf amp cgf eQmfgL lbPsf] sddf clu|d s ssectL

ugkg] Joayf 5 sfofnon] sfofno fdfg vlb u]afkt laSsL 6]8nfO =$))ndash eQmfgL

u]sf]df clu|d s =^$$ndash ssectL ugkg]df =^^ndash dfq ssectL u]sf]n] gku s =^ndash cn uL

bflvnf ugkb5

11 ef8f s M cfos P]g ) cgf afL fwg ef8fdf lnPafkt ef8fs s6[L ugkb5

sfofnosf sfosfL clws[t lai0f k| a]lbn] sfofnofdfg 9afgL afkt uf8Lef8fdf lnO

=))))ndash vr n]Vbf cfos P]g ) cgf f] sf] ) k|ltztn] =)))ndash ef8f s

ssectL gu]sf]n] cn uL bflvnf ugkb5

12 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf

tyf yfgLo ljsf dGqfnosf] r=g+= amp ldlt )amp sf] kqsf] aFbf g+= cgf

)ampamp Dd sfod x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6

cfGtls n]vfkLIf0f ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg]

Jojyf ldnfpgsf] nflu klkq ePsf] b]lvG5 lhNnf ljsf ldlt dn+ujfn] )amp( df

afxo n]vfkLIfs lgolQm uL fljssf ufpFF ljsf ldltxsf] n]vfkLIf0f ufO

=$ndash n]vfkLIf0f kflgtlds eQmfgL u]sf] b]lvof] lhNnf ljsf ldltsf] cfGtls

n]vfkLIf0f zfvfaf6 ugkg] ufpFF ljsf ldltsf] cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6

ufpFbf tfns dGqfnoaf6 ePsf] lgb]zgsf] kfngf ugkb5

13 eQf eQmfgL M yfgLo tx kgFrgf xFbf fljssf ufpFF ljsf ldltx )ampamp b]lv

gukflnsf tyf ufpFFkflnsfdf uflePsf 5g oL uflePkl5sf] calwsf flassf ^

uf=la==sf] lran] eQmfgL lnFb cfPsf cWoIf eQf tyf blgs e|d0f eQf kfpg ldNg] cfwf

b]lvFbg ty pQm eQf afktsf] =^))ndash cn pk ugkb5

14 kmfF6afL M sfofnon] sdrfLxnfO tna eQf eQmfgL ubf ssectf u]sf] s=+ sf]if gf=n= sf]if

afktsf] sd DalGwt lgsfoxnfO k7fpFbf s=+ sf]if gf=n=sf]ifsf] kmfF6afL ljj0f

DalGwt lgsfonfO sd bflvnf u]sf] a+s efr cflb cfwfet k|df0fx vrsf] efrfy

FnUg uL fVgkb5 sfofnon] s=+ sf]if tyf gf=n= sf]ifsf] sd vr n]Vbf pQm k|df0f FnUg

guL uf]Zaff efr dfq FnUg u]sf]n] vrsf] ki6ofO vNg cfPg

15 lan ekfO M cflys sfolalw lgodfjnL )^$ sf] lgod ^ cgf sfofnon] aLs[t ah]6af6

vr n]Vbf lan ekfO lxtsf] |]tf fVgkb5 sfofnon] ljleGg ef=g+= ldltdf vrsf]

lan ekfO FnUg guL =(amp()ndash vr n]v]]sf]n] f] vrsf] k|df0f k]z ugkb5

16 xf]l8ordf af]8 M cFz OG6k|fOh]hsf] lan cgf yfg xf]l8ordf af]8 vlb afkt =^))ndash vr

n]v]sf]df pQm xf]l8ordf af]8 lhGLdf cfDbfgL gafFw]sf] xf]l8ordf af]8 aem]sf] aemfPsf] klg

gb]lvPsf]n] pQm vrsf] ki6ofO k]z ugkb5

17 dNo clea[lb s M d=c=s P]g ) tyf lgodfjnL ) cgf btf ePs]f JoQmLn] sff]af

ubf ltkassf] s jLhs hfL uL lan cFssf] k|ltzteGbf al9 d=c=s bfaL ug ldNbg

anf g=kf=( sf] 8s ddt tyf u|fe]n]sf] sfo ug] lgdf0f JoafoL sdn]z lgdf0f ]jfn]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 220

jLhs g+ ldlt )amp$ df hfL u]sf] jLhssf] dNo =))^$ndash sf] k|ltztn]

=$)ndash dfq d=c=s bfaL ugkg]df =amp$ndash d=c=s bfaL u]sf]n] al9 bfaL u]sf]

uL lnPs]f d=c=s =amp^ndash cn uL bflvnf ugkb5

18 nfut cgdfg M fahlgs vlb P]g )^ lgodfjnL )^$ cgf of]hgfsf] sd vr

n]Vbf jLs[t nfut cgdfg gfkL lstfa sfoDkGg k|lta]bg lan ekfO cflb FnUg u] dfq

vr n]Vgkb5 ufpFF ljsf ldlt df ~rflnt $ of]hgfxsf] nut Ol6d]6 jLs[t gePsf]

sfoDkGg k|ltj]bg klg +nUg gu]sf]n] oL =amp)ndash vr n]lvPsf] sd lgoldt

b]lvPg ty tL of]hgfxsf] aLs[t nfut cgdfg gfkL lstfa sfoDkGg k|lta]bg k]z

ugkb5

19 cfgkflts ssectL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod cgf

pkef]Qmf ldlt dfkmt ~rflnt cfof]hgfxdf Demftfcgfsf] of]ubfgeGbf sd sfd ePdf

sfofnon] lbg] hggtdbfg sddf d]t cfgkflts lxfaaf6 ssectf uL eQmfgL lbgkg] Joayf

5 of] aif sfofnon] pkef]Qmf ldltFu u]sf] Demftf cgf ugkg] sfdsf] sd vnfO

Demftf ug] u]sf] kfOPg fy pkef]Qmf ldltaf6 sDtLdf ) eGbf sd sfd ePsf] cayfdf

d]t pkef]Qmf ldltnfO lbg] cgbfgdf cgkflts ssectL guL eQmfgL u]sf]n] j6f of]hgfdf

ePsf] a9L eQmfgL =amp()^)ndash cn ugkb5

20 f]em vlb M fahlgs vlb P]g )^ sf] bkmf -_df of] P]g o P]g cGtut ag]sf] lgod

adf]lhd vlb ubf k|ltkwf lldt xg] uL 6qmf6qmf kfL vlb ug gxg] tyf fahlgs vlb

lgodfjnL )^$ sf] lgod df = nfvDd nfut cgdfg ePsf] dfnfdfg jf kfdz

]jf f]em vlb ug lsg] f]eGbf al9 =) nfvDdsf] dfnfdfg jf ]jf lnaGbL

befpkqsf] dfWodaf6 vlb ugkg] Joayf 5 sfofnon] o aif ljleGg $ ef=g+= ldltdf

=)()ndash dfn fdfg vlb ubf lnaGbL k|s[ofaf6 vlb guL lw k6s k6s uL vlb

u]sf] xFbf pQm sfo lgodDdt b]lvg cfPg

21 s jLhs M dNo clej=l4 s P]g ) sf] bkmf $[ cgf k|To]s btf+ ePsf]] JolQmn]

tf]lsPsf] cjyfdf afx]s sg jt jf ]jf cfklt+ ubf+ k|fksnfO+ aLhs lbgkg]+ Jojyf 5

sfofnon] cfkltstfaf6 laleGg kFhLut fdfg vlb u]sf]df cfkltstfsf] s jLhs s]d]6

tyf xftn] n]v]sf] kfOPsf]n] d=c=s dfof]hg eP gePsf] olsg xg s]g ty

=)$$ndash sf] dNo clej[l4 s dfof]hgsf] k|df0f k]z ugkb5

22 DklQ xtfGt0f ndash yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] aFbf

g+=ampamp df gukflnsf sfod x+bf f] leq dflxt ePsf fljssf ufpFF ljsf ldltxsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf gukflnsfdf jtM xtfGt0f xg] tyf

pQm lhGL nut vftf )amp$ cf dfGtleq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] 5 egL pNn]v u]sf]5 g]kfn sfn] )ampamp ut] b]lv fljssf ufpFF ljsf

ldltxnfO gofF +rgf cgf o anf gukflnsfdf ufEg] lg0fo ePsf] cflys sff]af

xtfGt0f ug nufpFsf]df pQm ufpFF ljsf ldlt sf] vrxg] gxg] lhGL lstfjdf pNn]lvt

3 hUuf df]6 df]6fOsn 6]lnlehg sDKo6 Nofk6k lk|G6 bfh f]kmf htf kFhLut

fdfg dnGb kmlgl+u nufot ljleGg lsldsf lhGL fdfgsf] nut tof uL xtfGt0f

ug nufpFsf] b]lvPg lhDd]jf sdrfLaf6 cljnDa o gukflnsfdf bflvnf ugkg] b]lvG5

23 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon]

ljleGg sdrfL Pj+ +yfnfO ljleGg sfdsf] lgldQ ut ljutdf lbPsf] k]ZsL =19294039ndash

tyf o jif lbPsf] k]ZsL =2533200ndash xfnDd klg km5of6 u]sf] b]lvPg pQm k]ZsL

lgod () cgf cfjZos sfafxL uL cn km5of6 ugkb5

24 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf]

jFbf g+=( df gukflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfggcgf cfˆg cfGtls

n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsjf6 ufpg

kg] Jojyf u]sf] 5 ufpFF ljsf ldltxsf] )amp gtfj0fb]lv )amp kmfNu0f amp Ddsf] |]tf

lh=lj==sf] lg0fo cgf ut cflys jifsf n]vfkLIfsxaf6 n]vfkLIf0f ufO k|ltj]bg lnPsf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 221

kfOof] pQm k|ltj]bgdf pNn]v ePsf] Joxf]fx pk sg sfafxL ePsf] kfOPg ty f]

k|ltj]bgdf pNn]lvt Joxf]fx pk sfafxL ugkb5

25 ut ljutsf] a]h M sfofnoxn] utljutsf] clGtd n]vfkLIf0f k|ltj]bgdf cf+NofOPsf

a]hxsf] nut fvL lgodfgf cfjZos sfafxL uL km5of6 ugkb5 o gukflnsfdf

dflxt ePsf fljssf ufpFF ljsf ldltxsf] ut ljut jifxsf] clGtd n]vfkLIf0f

k|ltj]bgdf cfNofOPsf]dWo] km5of6 ug afFsL a]hxsf] nut fvL km5of6 ug gukflnsfn]

Wofg lbgkb5

jnf ufpFF ljsf ldlt

26 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 sfofnodf cfDbfgL ePsf] dfnkf]t sd dWo] k|ltztn] xg] =ampamp^^ndash lhNnf dGjo

ldltdf k7fpg kb5

27 clu|d s ndash cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos

l~rt sf]if bflvnf ugkb5 sfofnon] ljleGg sdrfLjf6 fdflhs Iff s j7s eQf

tyf ljleGg Knfojf6 eQmfgLdf s6[L u]sf] cflys jif )amp)amp sf] =()ndash o jifsf]

=amp( d]t =(()^ndash fhj vftfdf bflvnf ugkb5

28 sfoDkGg k|lta]bg M fahlgs vlb P]g )^ tyf lgodfjnL )^$ cgf lgdf0f sfo

ubf sfoDkGg e clGtd lan eQmfgL ePkl5 f] sf] sfoDkGg k|lta]bg jf sfo jLsf

k|lta]bg tof uL eQmfgL ugkb5 sfofnon] of]hgfxsf] =)))))ndash sf] sfoDkGg

k|lta]bg tof guL eQmfgL lbPsf] b]]lvPsf]n] lgodfgf sfo DkGg k|lta]bg k]z ugkb5

29 bflvnf M sdrfLxsf] tnj eQmfgLdf s6[L u]sf +ro sf]if =$ndash cfos s6[L

=ampndash d]t =ndash DalGwt vftfdf bflvnf ugkb5

xlycfn ufpFF ljsf ldlt

30 dfnkf]t M sfofnodf cfDbfgL ePsf] dfnkf]t sddWo] k|ltztn] =(^ndash lh=lj==df

k7fPsf] kfOPg pQm sddWo] =^ndash k|f== dgf]h sdf lhDDff x]sfn]] lghaf6 cn uL

lgodfgf dod lhNnf dGjo ldltdf k7fpg kb5

31 clu|d s ndash cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos

l~rt sf]if bflvnf ugkb5 sfofnon] ljleGg sdrfLaf6 fdflhs Iff s j7s eQf

tyf ljleGg Knfojf6 eQmfgLdf s6[L u]sf] )ampamp sf] =$ndash o jifsf] =amp^ndash

d]t =(ampndash fhj vftfdf bflvnf u]sf] k|df0f k]z ugkb5

32 ut ljutsf] a]h M sfofnon] ^ hgf sdrfLsf] ut ljutsf] a]h =ampampampndash xfnDd klg

cn u]sf] kfOPg ty pQm sd cn uL fhj vftfdf bflvnf xgkb5

33 sdrfL +~ro sf]If M k|f== dgf]h sdf gtLjftjsf] tnajf6 ~ro sf]if s6[L u]sf]

=$$ndash +~ro sf]if vftfdf bflvnf ugkb5

5tfgf ufpFF ljsf ldlt

34 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 sfofnodf cfDbfgL ePsf] dfnkf]t sddWo] k|ltztn] =)ndash lh=lj==df k7fPsf]

kfOPg pQm sd lgodfgf dod lhNnf dGjo ldltdf k7fpg kb5

35 sdrfL ~ro sf]if M ~ro sf]if s6[L u]sf] =amp()ampndash ~ro sf]if vftfdf bflvnf bflvnf

ugkb5

36 clu|d s M ljleGg sdrfLxaf6 s s6[L u]sf] =ndash xfnDd klg fhj vftfdf bflvnf

ugkb5

37 eQmfgL afFsL M cfondashJoo ljj0f cgf ljleGg JolQmxnfO =amp^))))ndash eQmfgL afFsL

b]vfPsf]df sfofnon] jftljs ljn ekfO x]L eQmfgL ug ldNg] ePdf dfq lgodfgf eQmfgL

ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 222

crnu9 ufpF ljsf ldlt

38 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 sfofnodf cfDbfgL ePsf] dfnkf]t sd dWo] k|ltztn] =)(ndash lhNnf dGjo

ldltdf k7fpg kb5

39 ssectL bflvnf M sfofnon] hgf sdrfLsf] )amp kmfNu0fsf] tnj eQf vr n]vL s=+=sf]if

^(ampndash fdflhs Iff s =ndash s6[L u]sf]df kgM ah]6 vr 36fPsf]n] =amp(ndash fhj

vftfdf bflvnf ugkb5

ldhfk ufpF ljsf ldlt

40 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 sfofnodf cfDbfgL ePsf] dfnkf]t sddWo] k|ltztn] =^^ndash lhNnf dGjo ldltdf

k7fpg kb5

u8lxof ufpF ljsf ldlt

41 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 sfofnodf cfDbfgL ePsf] dfnkf]t sd dWo] k|ltztn] =ampndash lhNnf dGjo ldltdf

k7fpg kb5

8dlof ufpF ljsf ldlt

42 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 sfofnodf cfDbfgL ePsf] dfnkf]t sd dWo] k|ltztn] =)^ndash lhNnf dGjo

ldltdf k7fpg kb5

43 ut ljutsf] a]h M sfofnosf] ljj0f cgf ljleGg JolQmsf] gfddf ut ljutsf] a]h

=^)^ndash xfnDd klg km5of6 ePsf] gb]lvPsf]n] lgodfgf cn km5of6 ugkb5

44 ljn ekfO M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod -_ -_ adf]lhd vr

ubf vrsf] lan ekfO lxt n]vf fVgkg] pNn]v 5 x]=kf]=df ljBt h8fgsf] nflu ljBt

sfofnodf =)))ndash hDdf u]sf] egL vr n]v]sf]df sd hDdf u]sf] k|df0f gePsf j8f

g+=amp sf] gfnf lgdf0fsf] sd cf Pg lgdf0f ]jf n]dk $ nfO eQmfgL elg =^)^ vr

n]v]sf]df ljn ekfO nufotsf k|df0f +nUg gePsf] dlGb lgdf0fsf] nfut cgdfg gfkL

lstfa tyf sfoDkGg k|lta]bg k]z gePsf] =())) d]t =)ndash vrsf] k|df0f

k]Zf ugkb5

44

1

cf]=l8=Pkm=sf] nflu lrj gtL fd phg nfO k]ZsL egL =amp^()ampndash eQmfgL lbPsf]df

cf]=l8=Pkm= sfd gePsf] elg ljljwdf =))))ndash vr n]lv =^^()ampndash dfq lkmtf u]sf]df

ljn ekfO gePsf] =))))ndash tyf s[lif ]jf s]Gb| u8lxofsf] k|f== cho sdf l+xnfO

lgMzNs cfiflw ljt0fsf] nflu elg =)))ndash eQmfgL lbO vr n]v]sf]df cfiflw vlbsf] lan

tyf cfiflw ljt0f u]sf] =)))ndash d]t )))ndashsf] ekfO k]z ugkb5

44

2

ljleGg of]hgfxsf] afFsL sd eQmfgL lbgsf] nflu elg vr n]v]sf]df ljn ekfO k|df0f j]u

=^)ndash gub lgsfnL gubjf6 ljleGg $ Eff=g+= ldltdf =amp($ndash vr ePsf]

b]lvPsf]df =$amp^ndash sf] k|df0f +nUg gePsf] tyf j6f uf]Zjf efrjf6 tnj eQf

nufotsf =$ampndash vr n]v]sf]df ljn ekfO k]z ugkb5

45 clu|d s M lzj kfjtL dlGb lgdf0f fdu|L vlb u]sf] )ampamp sf] afFsL sd egL ze

nIdL xf8josf] -Kofg g++ d]t gvn]sf]_ gub pwff] ljn cgf =()ndash vr n]v]sf]df

ze nIdL xf8a]osf] lan eQmfgL ubf = k|ltztn] =$$^ndash nIdL OlGhlgoo jszksf]

=)ndash sf] lu|n vlbsf] Kofg lan cgf =)ndash vr n]v]sf]df lan eQmfgL ubf

= k|ltztn] =(^ndash clu|d s ssectL gePsf]n] =($ndash cn ugkb5

46 sfoDkGg M nIdL OlGhlgoo jszksf] =) sf] lu|n vlbsf] Kofg ljn cgf

=)ndash vr n]v]sf]df u|Ln vlbsf] nfut cgdfg gfkL lstfa tyf sfoDkGg k|lta]bg

k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 223

47 cfos M sfggL Nnfx afkt egL lblnk sdf emfnfO =^))ndash eQmfgL vr n]v]sf]df f]sf]

k|ltztn] =(ampndash s s6[L gu]sf]n] f] cn uL fhj vftfdf bflvnf ugkb5

48 sfoDkGg k|lta]bg M fahlgs vlb P]g )^ tyf lgodfjnL )^$ cgf lgdf0f sfo

ubf sfoDkGg e clGtd lan eQmfgL ePkl5 f] sf] sfoDkGg k|lta]bg jf sfo jLsf

k|lta]bg tof uL eQmfgL ugkb5 sfofnon] ljleGg amp of]hgfxsf] sfoDkGg k|lta]bg tof

guL =(^^ampndash eQmfgL lbPsf] b]]lvPsf]n] lgodfgf sfo DkGg k|lta]bg k]z ugkg]

49 clu|d s M cfos P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos l~rt

sf]if bflvnf ugkb5 sfofnon] ljleGg ef=g+= ldltdf ePsf] vrdf s s6[L uL afFsL

sd dfq ah]6 vr n]Vg] u]sf]] 5 pQm s s6[L sd =^^$ndash cfGtls fhj sfofnodf

bflvnf ugkb5

50 ut aifsf] sd M sfofnon] eQmfgL afFsLsf] ljj0f d=n]=k=km=g+= k|dfl0ft guL ljleGGf

ef=g+= ldltdf hgf sdrfLsf] ut cflys jifsf] tnj eQf vr n]v]sf] =amp($ndash

lgodDdt b]lvPg

dwjgL ufpF ljsf ldlt

51 clu|d s M cflys ljj0f cgf kflgtlds s =ampndash clu|d cfo s =(ndash fhj

vftfdf bflvnf ug afFsL x]sf] b]lvPsf]n] =$^ndash fhj bflvnf ugkb5

52 df]jfOn vlb M kFhLuttkmaf6 Sofgef 6]laquo8sf] ljhs cgf ufpF ljsf ldlt lrj gtL

fdksf ofbjaf6 fdEuml h])Pr df]jfOn vlb u]sf] ljn cgf =()ampndash vr n]v]sf]df

lhGL bflvnf k|ltj]bg k]z ePg pQm df]jfOnsf] lhGL cfDbfgL afFwL k|df0f k]z ugkb5

53 zfrfno lgdf0f M ljleGg ef=g+= ldltdf crgf l+u lgdf0f sDkgL u8lxofnfO =($))))ndash

eQmfgL ePsf] b]lvG5 t crgf xsfL pkef]Qmf kn u8lxof -yfoL n]vf g++=303241607_

jf6 zfrfno fdu|L vlb u]sf k|lt ljn =$)ndash n] yfg ljnsf] =^()ndash jfjsf]

ljn +nUg ePsf] kfOof] pQm yfoL n]vf btf g+= a]efO6 r ubf cfbz s[ifL xsfL +yf

ln= ePsf] kfOof] zfrfno lgdf0f fdu|Lsf] b pNn]v uL crgf l+u lgdf0f sDkgL u8lxof+u

Demftf ePsf]df slt yfg tyf slt ]6 slt sd jfjsf] vlb ug] eGg] pNn]v ePsf]

kfOPg Ps sDkgL+u Demftf uL csf] pkef]Qmf ldltsf] ljn +nUg x]sf] l+u jem]sf] amp

3sf] ekfO ePsf]df yfg dfq ljn ePsf] ) xhf eGbf jl9sf] vlbdf d=c=s df btf

ePsf] kmdjf6 dfq vlb ugkg]df Kofg btfjfnf xsfL +yfjf6 vlb ePsf]df gfkL lstfj

sfo DkGg k|ltj]bg k]Zf ugsf fy =($))))ndash eQmfgLsf] k|df0f k]z ugkb5

54 clu|d s M cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos

l~rt sf]if bflvnf ugkb5 crgf xsfL pkef]Qmf kn u8lxof -yfoL n]vf

g++=303241607_ af6 =($))))ndash sf] zfrfno fdu|L vlb afktsf] sd eQmfgL u]sf]df

lgodfgf clu|d s s6[L gu]sf] =$))ndash cn uL fhj vftfdf bflvnf ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 $ nfv amp xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = nfv ( xhf lgoldt ugkg] = sf]8 ) nfv ) xhf

k]ZsL = nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 224

afUdtL gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -) nfv ^ xhf of] jif+ cfo -( sf]8 nfv )

xhf d]t -( sf]8 ( nfv ^ xhf cfDbfgL ePsf]df -( sf]8 nfv xhf vr+ eO+ -)

nfv ($ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL xtfGt0f M cflys sfolalw lgodfjnL )^$ sf] lgod df sfofnox uflePsf]

cjyfdf ufleg] sfofnon] rfn cjyfsf ddt Def lnnfd ldGxf ugkg] dfnfdfgsf]

kldf0f dNo d]t vnfO Totf] sfofno vf]h ePsf] jf uflePsf] ldltn] k+tL lbgleq

k|ltj]bg tof uL jf ug nufO DalGwt dGqfno jf ljefun] Totf] dfnfdfgsf] lhDdf lng]

lbg] Jojyf ldnfpg kg] Jojyf x]sf]5 t o gukflnsf yfkgf qmddfuflePsf sdof

9Euml|]vf]nf fh3f6 z+skufpF ljsf ldltxn] xfnDd klg cfˆgf] lhDdfdf x]sf3 hUuf

df]6 df]6fOsn 6]lnlehg sDKo6 Nofk6k lk|G6 bfh f]kmf nufot lhGL

dfnfdfgxsf] aaemfy uL gukflnsfsf] lhGL vftfdf cfDbfgL u]sf] b]lvPg

2 k]ZsL Plss0f M cflys sfoljlw lgodfjnL )^$ df ePsf] k]ZsL DaGwL Jojyf cgk

)amp kmfNug amp ut]af6 yfgLo tx kg+rgf cGtut ufpF ljsf ldltx ufleO afudtL

gukflnsf yfkgf xFbf ufpF ljsf ldlt xdf sfod x]sf] km5of6 ug afFsL k]ZsLsf]

kmfF6jfL lnO PsLs[t afFsL k]ZsLsf] ljj0f tof ugkg]df gukflnsfn] tL ufpF ljsf

ldltxsf] afFsL k]ZsL lhDd]jfL fL ljj0f tof u]sf] kfOPg

3 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ ugff]

k]6Lsfsf] k|of]u gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg gu]sf]

sfoqmd ~rfngsf] cgudg tyf kLj]If0f gu]sf] cfGtls n]vfkLIf0f k|ltj]bg tof

gu]sf] sfo ljj0f tof uL sdrfLxnfO clwsf lhDd]jfL glbPsf] lhGL lgLIf0f uL

lhGL fdfg Jojlyt gu]sf] lhGL cfDbfgLsf] +s]t k|bfg ug] gu]sf] ddt clen]v vftf

gfv]sf] lhGL xtfGt0f k|lqmofdf cfjZos k|df0f +nUg gu]sf] x]Nk 8]s gfv]sf] jflifs

vlb of]hgf tof gu]sf] ~rflnt sfoqmdsf] tf]lsPsf] dod cgudg dNofIacuteg uL gu]sf]

jflifs k|ult k|ltj]bg tof gu]sf] dNo clea[l4 s lgodfjnL )$ eQmfgLsf] hfgsfL

DalGwt cfGtls fhj sfofnodf glbPsf] lhGL lgLIf0f gu]sf] htf slkmot b]lvPsf

5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0ffnL sdhf] x]sf] b]lvof] k|rlnt P]g

lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

4 jfL fwg M jfL tyf oftfoft Jojyf lgodfjnL )^ sf] bkmf ( pkbkmf adf]lhd

sfL jfLsf] klxrfgsf] nflu f] jfLsf] cufl8 tyf k5fl8 cgrLndash sf] v08 -3_ df

n]lvP adf]lhd ]tf] Kn]6df ftf] cIf cIacutedf xgkg] Jojyf ePsf] eP klg gukflnsfn]

fljssf sdof 9Euml]vf]nf fh3f6 z+sk ufpF ljsf ldltxsf] gfddf sfod x]sf $

yfg df]6fOsnx lghL gDaKn]6 k|of]udf cfOx]sf]b]lvPsf] xFbf P]gn] tf]s]adf]lhd gDaKn]6

kljtg uL gukflnsfsf] gfddf jfL btf gfdfL ug hL b]lvG5

5 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf

tyf yfgLo ljsf dGqfnosf] ldlt )amp sf] kqsf] aFbf g+= cgf )ampamp Dd

sfod x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6 cfGtls

n]vfkLIf0f ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg] Jojyf

ldnfpgsf] nflu klkq ePsf] b]lvG5 lhNnf ljsf ldlt dn+ujfn] afxo n]vfkLIfs lgolQm

uL $ fljssf ufpF ljsf ldltxsf] n]vfkLIf0f ufO n]vfkLIf0f kflgtlds =)amp)ndash

eQmfgL u]sf] lgoldt dfGg lsPg

6 clu|d s M cfos P]g ) sf] bkmf (-_ adf]lhd aflGbfJolQmn] 7]Ssf jf sf afkt

krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj

kfFrk|ltztsf bn] sssectL ugkg] Jojyf 5 gukflnsfn] yfg dfp06]g afOs vlb uL

=))))ndash -d=c=s lxt_ eQmfgL u]sf] tffafa vltj8fnfO u|fe]n cfkltafkt eQmfgL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 225

u]sf] =())ndash df s ssectL gu]sf] =($ndash DalGwt cfkltstfFu cn pk uL fhj

bflvnf ugkb5

7 s jLhs M dNo clej[l4 s lgodfjnL )$ sf] lgod amp-_ adf]lhd btf ePsf] JolQmn]

sg jt jf ]jf cfkltubf s clws[tn] cGoyf jLs[t u]b]lvafx]s k|fksnfO cgrLndash

s adf]lhdsf] 9fFrfdf s aLhs lbgkg] Jojyf 5 sfofnon] cfkltstfaf6 dfnfdfg

vlb ubf d=c=s jLhsdf jLhs g+= xftn] n]v]sf] b]lvg cfPsf] xFbf Totf z+sfkb lanaf6

cn u]sf] d=c=s fhj =84632ndash bflvnf u] gu]sf] olsg ug glsg] ePsf]n] cfGtls

fhj sfofnoaf6 f] d=c=s sd bflvnf dfof]hg ePsf] k|df0f k]z ugkb5

8 sdf btf M gukflnsfn] lzj zlQm d]lzgL hgn c8 P08 Knfoaf6 ckfr] df]6fOsn

vlb uL =amp())ndash -d=c=s lxt_ eQmfgL u]sf]df lgh cfkltstfn] k|ltlnlk jLhs dfq

lbPsf] lghsf] Kofg g+= -303847021_ cfGtls fhj ljefusf] j]afO6df r ubf f]

cfkltstf d=c= sdf btf x]sf] b]lvPg ctM f] cfkltstfnfO eQmfgL u]sf] d=c=s

=amp^(ndash sd cn pk uL fhj bflvnf ugkb5

9 k]ZsL afFsL M cflys sfoljlw lgodfjnL )^$ adf]lhd km5of6 xg afFsL x]sf] k]ZsL sd

csf] cflys jifdf lhDd]jfL fL km5of6 ugkg]df gukflnsf fljssf ufpF ljsf ldltn]

ut ljutdf lbPsf] k]ZsL b]xfoadf]lhdsf k]ZsL =432600ndash cn jf km5of6 u]sf] b]lvPg

ctM lgodfjnLdf tf]lsPsf] k|lqmof ckgfO of] jif ^ hgfnfO lbPsf] =18843350ndash k]ZsL

km5of6 ugkb5

sdof ufpF ljsf ldlt

10 df]afOn vlb M k|rlnt P]g tyf lgodfjnLdf ufpF ljsf ldltsf sdrfLxsf] nflu df]afOn

ljwf pknAw ufpg] Jojyf ePsf] b]lvbFg ufpF ljsf ldltn] h] amp)) Pr fdEuml df]afOn

=())ndash df vlb uL vr n]v]sf] b]lvof] vlb u]sf] df]afOn lhGL bflvnf ePsf] b]lvPg

lhGL bflvnf uL fxfos lhGL vftfdf clen]vg ugkb5

11 clu |d s M cfos P]g ) sf] bkmf (-_ adf]lhd aflGbfJolQmn] 7]Ssf jf sf afkt

krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr

k|ltztsf bn] sssectL ugkg] Jojyf 5 ufpF ljsf ldlt n] eQmfgL ubf P]gsf] pkf]Qmf

Jojyfadf]lhd =36027ndash s ssectL uL fhj bflvnf gu]sf]n] DalGwt JolQm jf kmdaf6

cn uL fhj bflvnf ugkb5

12 ljt0f ekfO M afnaflnsf sfoqmdcGtut cho jqfnoaf6 $ yfg syf l+x P08 a|bzaf6

) n jL6 xlx agynL k|f=ln=af6 vlb uL =)))ndash eQmfgL uL dx]Gb| hgtf

df=lj= hghfu[lt lg=df=lj=sf 5fqfxnfO ljt0f ugsf] nflu vlb ulPsf fdfg ljt0f

u]sf] kldf0f k]z gePsf]n] tyf nlIft ju sfoqmdaf6 yfg fo6sL vlb uL dgfn

OghL k|f=ln= =$(^))ndash d]t =^$)))ndash eQmfgL uL vr n]v]sf]df f]sf] jLs[t nfut

cgdfg nlIft dxdf fo 6sL ljt0f u]sf] u]sf] b]lvPg ljt0f u]sf] k|df0f k]z ugkb5

9Euml|]vf]nf ufpF ljsf ldlt

13 s jLhs M fjhlgs vlb lgodfnjL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL

xhf kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btfk|df0fkq k|fKt u]sf

JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf x]sf] 5 ufpF ljsf ldltn]

j6f 5kfO tyf 6]gLaf6 fdfg vlb uL =292948ndash vr n]v]sf]df lgodfjnLdf ePsf]

Jojyfadf]lhd d=c=sdf btf ePsf] kmdaf6 vlb u]sf] b]lvPg lgodsf] kfngf uL vlb

ugkb5

131 ufpF ljsf ldlt ljleGg kmdjf6 5kfO tyf 6]gL fdfg vlb uL =440891ndash vr

n]v]sf]df lgodfjnLdf ePsf] Jojyfadf]lhd d=c=sdf btf ePsf] kmdaf6 vlb u]sf]

gb]lvPsf]n] vlb k|lqmof lgoldt dfGg lsPg lgodsf] klkfngf uL vlb sfo ugkb5

14 sdrfL ~rosf]if M sdrfLxaf6 ssectf u]sf] sd dod bflvnf uL kmfF6afL k7fPkl5 dfq

DalGwt sdrfLxsf] vftfdf hDdf xg] Jojyf 5 ufpF ljsf ldltn] ssectf u]sf] =65536ndash sdrfL ~rosf]if bflvnf u]sf] aIacute efr k]z gu]sf] Pj+ kmfF6afL k7fPsf] gb]lvPsf]n] bflvnf

efr k]z uL kmfF6afL k7fpg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 226

15 fdflhs Iff s M cfos P]g ) sf] bkmf amp tyf cgrLndash sf] pkbkmf v08 -s_

pkbkmf v08 -s_ adf]lhd f]hufLsf] cfodf lglZrt sdDdsf] jflifs cfodf k|ltztsf

bn] fdflhs Iff s ssectf ugkg] Jojyf x]sf]df d]nldnfd +of]hs dsGb sdf

a9fyf]sLnfO )amp gtfj0fb]lv kmfNu0fDdsf] tnaafkt =())))ndash eQmfgL uL vr n]v]sf]df

f] s ssectf u]sf] kfOPg ctM safktsf] =())ndash cn uL fhj bflvnf ugkb5

16 rfn k|s[ltsf] vr M o jif kFhLut cgbfgdf =$$)ndash ah]6 lgsff ePsf]df

=amp^^ampndash kFhLut lgdf0fdf f] ah]6af6 =$)ndash tna eQf nufotsf k|zflgs

sfodf vr u]sf]n] ah]6 vrsf] l4fGt ljkLt vr u]sf] lgoldt b]lvPg lgodsf] klkfngf

uL ah]6 vr ugkb5

17 clu|d s M cfos P]g ) sf] bkmf (-_ adf]lhd aflGbfJolQmn] 7]Ssf jf sf afkt

krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj

kfFrk|ltztsf bn] sssectL ugkg] Jojyf 5 ufpF ljsf ldltn] ljleGg eQmfgL ubf P]gsf]

pkf]Qmf Jojyf adf]lhd =44658ndash s ssectL uL fhj bflvnf gu]sf]n] DalGwt JolQm jf

kmdaf6 cn uL fhj bflvnf ugkb5

18 s eQmfgL M dNo clej[l4 s P]g ) tyf lgodfjnL )$ cgf d=c=sdf btf ePsf]

JoQmLn] at jf ]jf cfktL ubf ltkassf] jLhs hfL ugkb5 sfofnon] af6nfnaGbL

6laquo]8lnIacuteaf6 df]6fOsnsf] kf6 vlb uL vr n]v]sf]df tf]lsPsf] 9fFrfdf s jLhs k|fKt guL sf]6]zg lansf] cfwfdf d=c=seQmfgL u]sf]n] =)ndash fhj bflvnf gxg] ePsf] xFbf

eQmfgL u]sf] d=c=s sd cn uL fhj bflvnf ugkb5

fh3f6 ufpF ljsf ldlt

19 7]Ssf 56 M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod amp)-_ adf]lhd 7]s]bfn]

Demftfsf] dodf 7]scgfsf] Dk0f 7]s sd Psdi6aemfPdf cflrTo x]L a9Ldf bz

k|ltztDd 56 lbg lsg] Jojyf 5 ufpF ljsf ldltn] lusectL afnjf lgsfL s 7]Ssf

cGtut kf]vfh pk|]tLFu =amp)))ndash jflifs aemfpg] uL Demftf ePsf]df lghn] uL rf

lstfdf =amp)amp)))ndash aemfPsf] b]lvPsf] xFbf lgodfgf Demftfsf] dodf 7]s sd Psdi6

aemfPdf dfq a9Ldf bz k|ltztDd 56 lbgkg]df lstfaGbL kdf aemfpFbf d]t =amp))ndash

56 lbPsf]n] lgod ljkLt 56 lbPsf] sd 7]s]bfaf6 cn ugkb5

20 s jLhs M fjhlgs vlb lgodfnjL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL

xhf kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btfk|df0fkq k|fKt u]sf

JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf x]sf] 5 ljljw fdfg vlb uL

=99000ndash vr n]v]sf]df lgodfjnLdf ePsf] Jojyfadf]lhd d=c=sdf btf ePsf] kmdaf6

vlb u]sf] gb]lvPsf]n] vlb k|lqmof lgoldt b]lvPg lgodsf] klkfngf uL vlb sfo

ugkb5

21 sdrfL ~rosf]ifM sdrfLxaf6 ssectf u]sf] sd dod bflvnf uL kmfF6afL k7fPkl5 dfq

DalGwt sdrfLxsf] vftfdf hDdf xg] Jojyf 5 ufpF ljsf ldltn] sfofno xfos

fd axfb fgfdusf] )amp gtfj0fb]lv kmfNu0fDdsf] sdrfL ~rosf]if =$(ndash bflvnf

u]sf] b]vfPsf]df f]sf] aIacute efr k]z gu]sf] Pj+ kmfF6afL k7fPsf] gb]lvPsf]n] bflvnf efr

k]z uL kmfF6afL k7fpg kb5

z+sk ufpF ljsf ldlt

22 hUuf vlb M vfg]kfgL pkef]Qmf ldltnfO hUuf vlbsf] nflu ljlgof]lht sd =$)))))ndash

eQmfgL lbPsf]df pkef]Qmf ldltsf] )amp sf] a7saf6 k |ltw =)) sf bn] ) w

hUuf vlb ug] lg0fo ePsf]df k |ltw =$))))ndash sf bn] vlb uL eQmfgL u]sf]n] lg0fo

u]sf] sdeGbf =amp))) ndash a9L eQmfgL uL vr n]v]sf] lgodDdt b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 227

23 lan ekfO M ufpF ljsf ldltn] ljleGg fdu|L vlb uL ) kmdnfO =752490ndash lan

ekfO j]u tyf lan ekfOeGbf a9L vr n]v]sf] kfOof] oL vr n]lvPsf] sd DalGwt

JolQmaf6 cn pk uL jf lgoldt uL km5 of6 ugkb5

24 clu |d s M cfos P]g ) sf] bkmf (-_ adf]lhdaflGbfJolQmn] 7]Ssf jf sf afkt

krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj

kfFrk|ltztsf bn] sssectL ugkg] Jojyf 5 ufpF ljsf ldltn] eQmfgLdf P]gsf] pkf]Qmf

Jojyf adf]lhd =5005ndash s ssectL uL fhj bflvnf gu]sf]n] DalGwt JolQm jf kmdaf6

cn uL fhj bflvnf ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv amp xhf a]h b]lvPsf]df k|flDes

k|ltj]bg pknJw ufPkl5 = nfv ( xhf km5of6 u]sf]n] = sf]8 amp nfv amp xhf km5of6

ug afFsL x]sf] 5 f]dWo] cn ugkg] = nfv lgoldt ugkg] =amp nfv xhf k]ZsL =

sf]8 nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 228

uf]8tf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - nfv ) xhf of] jif+ cfo - sf]8 ( nfv ) xhf

d]t - sf]8 $ nfv ^) xhf cfDbfgL ePsf]df - sf]8 nfv amp xhf vr+ eO+ - nfv

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o gukflnsf cGtut j8f sfofno

tyf fljssf j6 ufpFF ljsf ldltxn] )amp kmfug amp Ddsf] a+s gubL lstfadf hf]8

hDdf gu]sf] vrsf] kmfF6jfL k]ZsL afFsLsf] ljj0f gagfPsf] fy a+s gubL lstfa lhGL vftf

d]t k|dfl0ft u]sf] b]lvPg haf6 cflys sff]af lgod+ut g ePsf] 5 eGg lsPg o

DaGwdf tfns sfofnon] j8f dfkmt xg] cflys sff]afnfO lgoGq0f ugkb5

2 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ sfofnosf]

nIo tyf sfoqmdsf] af]df ]jfu|fxL+u cGtlqmof sfo gu]sf] sfofnon] p2]Zo k|flKtdf

cfOkg] Defljt hf]lvdx klxrfg gu]sf] ah]6 lgsff dodf gePsf] sfo ljj0f tof

uL sdrfLxnfO clwsf lhDd]jfL glbPsf] sfoqmd ~rfng ug kofKt do k|fKt

gu]sf] e|d0f clen]v gfv]sf] ah]6 lxfa tof gu]sf] lhGL lgLIf0f uL lhGL fdfg

Jojlyt gu]sf] ufpF+ kflnsfn] lhGL bflvnf k|ltj]bgdf lnln]jf bflvnf +Vof fvL bflvnf

k|ltj]bg Jojlyt gu]sf] ]jf k|jfx k|lqmof a[4 tyf ckfEumldqL gx]sf] ]jf k|jfx wfsf] nflu

OG6g]6 jf j]esf] dfWodaf6 a+slNks Jojyf gckgfPsf] cfGtls n]vfkLIf0f gufPsf]

~rflnt of]hgfxsf] vrsf] fdflhs kLIf0f fjhlgs n]vfkLIf0f gufPsf] htf slkmot

b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0ffnL sdhf] x]sf] b]lvof] k|rlnt

P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

3 s bflvnf M a8f lrj gtL levfL fptsf] gfdf x]sf] k]ZsL km5fo6df lakGg dlxnf lsf]L

lzIff tyf jb]lzs f]huf DaGwL ltglbg] tflnddf k|lzIfsx ^ hgfnfO eQf ljt0f ubf

$^ndash sf] k|ltzt kfLgtlds s ssectL gu]sf] sd =)($ndash cn ugkb5

4 k]ZsL M k|f== gtL uL z+s fptsf] gfddf a8f sfofno ejg ll6ofdf ejg ddt k]ZsL

=)))))ndash lgodfgf km5of6 ugkb5

lfl6of ufpF ljsf ldlt

5 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df

sfL sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL lhi6 pknjw gePsf]n]

)ampamp sf] n]vfkLIfs k|ltj]bg cgf clen]lvs0f ePsf] =^(^^^ndash tyf o

sfofnotkm =1696626ndash cflys jifsf] cGtDd k]ZsL km5of6 gePsf]n] lgod cgf

km5of6 ugkb5

uf]8tf ufpF ljsf ldlt

6 dfnkf]t M sfofnon] of] jif =ndash cnL ePsf]df o jifdf =$amp)ndash tyf ut jifsf]

afFsL = ndash d]t =$(ndash lhNnf dGjo ldltdf bflvnf ePsf] b]lvPg pQm sd

bflvnf ugkb5

7 s M sfofnon] vj ck]6 k|]zaf6 r]s fO6 vlb =^$ndash sf] clu|d cfo s =)

n] xg] sd $ampndash cn u]sf] b]lvPg pQm sd cn uL fhj bflvnf ugkb5

8 ljn ekfO M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+

clwsf k|fKt clwsfLaf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVgkg] pNn]v 5

afsf] nrsf agfpg] sfdsf]nflu nfu]sf] vr =amp)))ndash sf] eQmfgLdf =amp)))ndash sf] dfq

ljn ePsf]n] ljn ekfO a]usf] afFsL =))))ndash cn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 229

9 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf F6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 JoflQxn] lnPsf] k]ZsL =amp)$(ndash

cflys jifsf] cGtDd km5of6 gePsf]n] lgod cgf km5of6 ugkb5

10 of]hg ~rfng M ufpF ljsf ldltaf6 ~rflnt qmdfut of]hgfx o sfofnoaf6 5gf6

ePsf of]hgfx ~rfng uL eQmfgL vr n]v]sf]df pQm of]hgfx sg cjyfdf 5g f]sf]

ljj0f tof u]sf] b]lvPg hn] ubf cfˆgf] If]qleq cfufdL lbgdf of]hgf 5gf6 ubf bf]xf]f]

kg] bf]xf]f] eQmfgL xg] ~rflnt of]hgfsf] xfnsf] lylt cjnf]sg xg Sg] b]lvbg ty

~rflnt DkGg of]hgfxsf] clen]v fVgkb5

11 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf]

aFbf g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg cfGtls

n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6 ufpg

kg] Jojyf u]sf] 5 ufpF+ ljsf ldltxsf] )amp$ gtfj0fb]lv )amp kmfNu0f amp Ddsf]

|]tf lh=lj==sf] lg0fo cgf ut cflys jifsf n]vfkLIfsxaf6 n]vfkLIf0f ufO k|ltj]bg

lnPsf] kfOof] ty f] k|ltj]bgdf pNn]lvt Joxf]fx pk sfafxL ugkb5

12 ljutsf] a]h M sfofnoxn] utljutsf] clGtd n]vfkLIf0f k|ltj]bgdf cfFNofOPsf a]hxsf]

nut fvL lgodfgf cfjZos sfafxL uL km5of6 ugkb5 rGb|gu ufpFkflnsfdf dflxt

ePsf ufpF ljsf ldltxsf] ut ljut jifxsf] clGtd n]vfkLIf0f k|ltj]bgdf cfFNofOPsf]

km5of6 ug afFsL a]hxsf] nut fvL km5of6 ug ufpFkflnsfn] Wofg lbgkb5

aubx ufpF ljsf ldlt

13 dfnkf]t M ut cflys jif sf]bflvnf ug afFsL =)$ndash of] jifsf] =)ndash d]t =$ndash

sd bflvnf ugkb5

14 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 8s ddt sfofsf]nflu uf=lj== lrj

Togffo0f fxn] lnPsf] =))))ndash k]ZsL km5of6 ugkb5

15 s M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos ssectL ug+kg+] Jojyf

5 fgs OG6k|fOh]haf6 df]6fOsn vlb etmfgLubf =())ndash sf] clu|d cfos

=$^ampndash cn uL bflvnf ugkb5

16 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 ( sdrfLxn] ljleGg sfoqmd ~rfng

ug lbPsf] ut jifDdsf] k]ZsL km5of6 ug afFsL x]sf] =()))ndash of] jif sdrfLsf]

gfddf x]sf] =$())ndash lgodfgf km5of6 ugkb5

axfbk ufpF ljsf ldlt

17 cfos M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos ssectL ug+kg+]

Jojyf 5 sfofnon] ljleGg eQmfgLdf sssectL u]sf] =ampndash fhj vftfdf u]sf] k|df0f

k]z ugkb5

18 ljn ekfO M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+

clwsf k|fKt clwsfLaf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVgkg] pNn]v 5

sfofnon] hfgsL dlGbsf] =))))ndash eQmfgLsf] k|df0f sfuhft k]z ugkb5

19 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 ljleGg sdrfLxn] lnPsf] k]ZsL

=)(ampamp^(ndash dWo] sdrfLn] of] jif lnPsf] =()amp))ndash k]ZsL d]t cflys jifsf]

cGtDd km5of6 gePsf]n] lgod cgf km5of6 ugkb5

fdjg ufpF ljsf ldlt

20 dfnkf]t M ufpF ljsf ldltn] rfn cflys jifdf dfnkf]t cnL =(ndash sf] k|ltztn]

lhNnf dGjo ldltdf bflvnf ugkg] = ndash bflvnf u]sf] kfOPg pQm sd bflvnf

ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 230

21 cfos M kFhLuttkm uf]=ef=g+=$ ldlt )ampamp df ljj0f k]z uL km5of6 ePsf] sddWo]

=)amp)))ndash sf] = k|ltzt =$)^ndash clu|d cfo s bflvnf ugkb5

22 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 ljleGg $ JoflQmxn] lnPsf] k]ZsL

=$)ndash cflys jifsf] cGtDd km5of6 gePsf]n] lgod cgf km5of6 ugkb5

f]xjf ufpF ljsf ldlt

23 dfnkf]t M rfn cf=j=df dfnkf]t cnL sd =$$^ sf] k|ltztn] lhNnf dGjo

ldltdf bflvnf ugkg] =)ndash ut jifsf] afFsL sd =)ndash d]t hDdf sd =^ndash

bflvnf u]sf] kfOPg

24 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf+6jfL k]z uL km5of+6 ug ufpg kg] Jojyf 5 ut ljutdf ) sdrfLxn] lnPsf]

k]ZsL =1492633ndash tyf o cflys jifdf ^ hgf sdrfLsf gfddf x]sf] =$)))ndash

cflys jifsf] cGtDd km5of6 gePsf]n] lgod cgf km5of6 ugkb5

a]njf hJbL ufpF ljsf ldlt

25 dfnkf]t M rfn cf=j=df dfnkf]t cnL sd =(ndash sf] k|ltztn] lhNnf dGjo ldltdf

bflvnf ug b]lvPg bflvnf ug afFsL =)(ndash bflvnf uL k|df0f k]z ugkb5

26 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 ^ sdrfLxn] ljutdf lnPsf] k]ZsL

=1742842ndash tyf sdrfLn] o jif lnPsf] =641612ndash k]ZsL cflys jifsf] cGtDd

km5of6 gePsf]n] lgod cgf km5of6 ugkb5

eujltk ufpF ljsf ldlt

27 ljutsf] k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf F6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sdrfLxn] lnPsf]

k]ZsL =(ndash cflys jifsf] cGtDd km5of6 gePsf]n] lgod cgf km5of6 ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =$ nfv ^ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = xhf lgoldt ugkg] = nfv ^ xhf k]ZsL = nfv ^ xhf x]sf]

5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 231

rGb|gu ufpF+kflnsf

n]vfkLIf0f k|ltj]bg

ufpF+kflnsfsf] ut jifsf] dfHbft =$ nfv ($ xhf of] jifsf] cfo =^ sf]8 ( nfv xhf

d]t =amp sf]8 nfv xhf cfDbfgL ePsf]df = sf]8 amp^ nfv amp xhf vr eO = sf]8 ^

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o gukflnsf cGtut j8f sfofno

tyf fljssf $ j6 ufpFF ljsf ldltxn] )amp kmfug amp Ddsf] a+s gubL lstfadf hf]8

hDdf gu]sf] vrsf] kmfF6jfL -d=n]=k=kmf=g+=_ k]ZsL afFsLsf] ljj0f -d=n]=k=kmf=g+=$_ gagfPsf]

fy a+s gubL lstfa lhGL vftf d]t k|dfl0ft u]sf] b]lvPg haf6 cflys sff]af

lgod+ut g ePsf] 5 eGg lsPg o DaGwdf tfns sfofnon] j8f dfkmt xg] cflys

sff]afnfO lgoGq0f ugkb5

2 cfGtls cfo M o jif sfofnon] k|tt u]sf] |]tf cgf cfGtls cfo fhj wf6Lsf]

sff]af ePsf] b]lvPg ufpF ljsf ldltxsf] cfGtls n]vfkLIf0f k|ltj]bg cgf dfnkf]t

bt JolQmut 36gf btf bt 7]Ssf cGo cfo zLifsdf cfGtls cfo eO x]sf] b]lvPsf]df

o ufpFkflnsfdf dfof]hg ePkZrft sg cfGtls cfo cfhg u]sf] b]vfPsf] 5g ty ufpF

ljsf ldltx o ufpFkflnsfsf] j8fdf kljtg ePsf]n] DalGwt j8fxaf6 j k|sfsf

cfDbfgL lb k|fKt uL cfDbfgL eP gePsf] olsg uL n]vfkLIf0f ufpgkb5

3 cflys ljj0f M sfofnon] k]z u]sf] wf6Lsf] cflys ljj0f cgf sn cfDbfgL =$(^ndash

b]lvPsf]df pQm sff]afnfO PsLs[t cfondashJoo ljj0fdf d]t dfa]z u]sf] b]lvPg

4 dfHbft M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf ufEg]

lg0fo ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf sfofno

uflePsf] lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf ldnfpg

kg] pNn]v 5 g]kfn sfn] )ampamp b]lv fljssf ufpFF ljsf ldltxnfO gofF +rgf

cgf ufpFFkflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug nufpFsf]df fljssf]

lszgk uf=lj= rGb|gu ufpF ljsf ldlt df cfGtls |f]ttkm =))ndash d]t afFsL

x]sf] sd ufpFFkflnsfdf xtfGt0f u]sf] gb]lvFbf pQm sd ufpFFkflnsfsf] vftfdf bflvnf

ugkb5

5 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ nIo tyf

sfoqmdsf] af]df ]jfu|fxL+u cGtlqmof sfo gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt

hf]lvdx klxrfg uL clen]v fVg] gu]s]f e|d0f clen]v gfv]sf] vrsf] ah]6 lxfa tof

gu]sf] lhGL lgLIf0f uL lhGL fdfg Jojlyt ugkg]df f] gu]sf] ]jf k|jfx k|efjsfL

agfpg ]jfu|fxL+u cGtlqmof 3DtL ]jf fjhlgs gjfO nufotsf sfo ug] gu]sf] cfGtls

n]vfkLIf0f gufPsf] cfktssf] rL tof uL ljj0f tof gu]sf] ]afu|fxLn] kfPsf] Gtli6sf]

b[li6sf]0faf6 sfofnon] cfˆgf] dNofFsg ug] gu]sf] cflys sff]afsf] FlIfKt aflifs k|lta]bg

tof gu]sf] tnjL k|ltj]bg kflt gu]sf] gfuLs xhtfsf] nflu x]Nk 8]S gfv]sf]htf

slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof]

k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

6 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf

tyf yfgLo ljsf dGqfnosf] r=g+=amp ldlt )amp sf] kqsf] aFbf g+= cgf )ampamp

Dd sfod x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6 cfGtls

n]vfkLIf0f ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg] Jojyf

ldnfpgsf] nflu klkq ePsf] 5 lhNnf ljsf ldlt dn+ujfn] )amp( df afxo

n]vfkLIfs lgolQm uL fljssf aauFh df]xgk lszgk rGb|gu ufpF ljsf ldltxsf]

n]vfkLIf0f ufO =))ndash n]vfkLIf0f kfLgtlds eQmfgL u]sf] b]lvof] lhNnf ljsf ldltsf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 232

cfGtls n]vfkLIf0f zfvfaf6 ugkg] ufpF ljsf ldltsf] cfGtls n]vfkLIf0f afxo

n]vfkLIfsaf6 ufpFbf tfns dGqfnoaf6 ePsf] lgb]zgsf] kfngf u]sf] b]lvPg

7 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] aFbf

g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg cfGtls n]vfkLIfsaf6

ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsjf6 n]vfkLIf0f ufpg kg]

Jojyf u]sf] 5 o ufpFkflnsfsf] cfGtls n]vfkLIf0f ePsf] kfOPg cfufdL cflys jifb]lv

lgodfgf cfGtls n]vfkLIf0f ufO clGtd n]vfkLIf0fsf] nflu k]z ugkb5

8 fdflhs Iff s M aauGh ufpF ljsf ldltsf sdrfLxnfO )amp sfltsb]lv cfDdsf]

tna eQf afkt =^$$)ndash vr n]v]sf]df f==s afkt k|ltzt s s6[L guL k sd

eQmfgL u]sf] kfOof] ty DalGwt sdrfLaf6 pQm sd cn uL DalGwt vftfdf bflvnf

ugkb5

9 of]hgf M ufpF ljsf ldltaf6 ~rflnt qmdfut of]hgfx o sfofnojf6 5gf6 ePsf

of]hgfx ~rfng uL eQmfgL vr n]v]sf]df pQm of]hgfx sg cjyfdf 5g f]sf] ljj0f tof

u]sf] b]lvPg hn] ubf cfˆgf] If]qleq cfufdL lbgdf of]hgf 5gf6 ubf bf]xf]f] kg] bf]xf]f]

eQmfgL xg] ~rflnt of]hgfsf] xfnsf] lylt cjnf]sg xg Sg] b]lvbg ~rflnt DkGg

of]hgfxsf] clen]v fVgkb5

10 clu|d s M cfos P]g ) sf] bkmf amp cgfsf] eQmfgL lbPsf] sddf -d=c=s

afx]s_ clu|ds ssectL ugkg] Joayf 5 pkef]Qmf ldlt dfkmt of]hgfxdf laqm]tfxaf6

laleGg lgdf0f fdu|Lx -ld]G68 O6f cflb_ afkt ufpFkflnsfn] eQmfgL ubf eQmfgLdf ssectL

ugkg] clu|d s ssectL guL eQmfgL u]sf]n] s afktsf] =^()(ndash DalGwt lhDd]af

sdrfLaf6 cn uL fhjdf bflvnf ugkb5

11 fdfg lat0f M flas f]xgk uf=la= a8f g+ b]lv ( Dd zfrfno lgdf0f ug pkef]Qmf

ldlt dfkmt zfrfno lgdf0f af fdu|Lx Uof kfOk Kofg 5qL l6 s]6 cfbL vlb b]vfO

lat0f u]sf] elg sfofnoaf6 =)^))))ndash vr n]v]sf] b]lvof] vNnf lbzfdQm If]q agfpg]

p2]Zo cgk zfrfno lgdf0fsf] nfuL fdu|Lx lat0f dfq u]sf] b]lvPsf] 5 t tL latLt

fdu|Lxsf] k|of]u uL an] zfrfno lgdf0f u]sf] k|flalws k|lta]bg gePsf]n] =)^))))ndash

cgbfgsf] bkof]u ePsf] 5 eGg lsg] lylt b]lvPg

12 sfoDkGg k|lta]bg M fahlgs vlb P]g )^ lgodfjnL )^$ cgf pkef]Qmf ldlt

dfkmt of]hgf ~rfng uL sfofnosf] cgbfg sd eQmfgL lbFbf sfoDkGg k|lta]bg lnP dfq

f] cfwfdf cgbfg sd eQmfgL lbgkb5 sfofnon] ulgsf] 3 b]lv rqm366f 8s u|fe]n

afkt pkef]Qmf ldltnfO sd eQmfgL lbFbf sfoDkGg k|lta]bg a]u eQmfgL lbPsf]n]

=amp)ndash sf] sfoDkGg k|lta]bg k]z ugkb5

13 cfgkflts ssectL] M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf pkef]Qmf

ldlt dfkmt ~rflnt cfof]hgfxdf Demftfcgfsf] of]ubfgeGbf sd sfd ePdf sfofnon]

lbg] hggtdbfg sddf d]t cfgkflts lxfaaf6 ssectf uL eQmfgL lbgkg] Joayf 5 of] aif

sfofnon] pkef]Qmf ldltFu u]sf] Demftf cgf ugkg]eGbf sd sfd ePsf] cayfdf d]t

pkef]Qmf ldltnfO lbg] cgbfgdf cgkflts ssectL guL eQmfgL u]sf]n ljleGg of]hgfdf ePsf]

a9L eQmfgL =(ampndash cn ugkb5

14 DklQ xtfGt0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] aFbf

g+=ampamp df ufpFkflnsf sfod xFbf f]leq dflxt ePsf fljssf ufpF ljsf ldltxsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsfdf jtM xtfGt0f Jojyf

5 ufpF ljsf ldltxn] cflys sff]af xtfGt0f ug nufPsf]df pQm ufpF ljsf ldltsf]

vrxg] gxg] lhGL lstfjdf pNn]lvt 3 hUuf df]6 df]6fOsn 6]lnlehg sDKo6

Nofk6k lk|G6 bfh f]kmf htf kFhLut fdfg dnGb kmlgl+u nufot ljleGg lsldsf

lhGL fdfgsf] nut tof uL xtfGt0f ug nufpFsf] b]lvPg DalGwt lhDd]jf sdrfLaf6

o ufpFFkflnsfdf bflvnf ugkg] b]lvG5

15 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 233

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon]

ljleGg sfdsf] lgldQ ut ljutDddf fljssf $ ufpF ljsf ldlt sf ljleGg sdrfL Pj+

+yfnfO =ampampampndash k]ZsL lbPsf]df xfnDd km5of6 u]sf] b]lvPg pQm k]ZsL lgod ()

cgf cfjZos sfafxL uL cn km5of6 ugkb5

16 cfGtls n]vfkLIf0f k|ltj]bg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z )amp$

sf] aFbf g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfggcgf cfkmg cfGtls

n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6 ufpg

kg] Jojyf u]sf] 5 ufpF+ ljsf ldltxsf] )amp$ gtfj0fb]lv )amp kmfNu0f amp Ddsf] |]tf

lh=lj==sf] lg0fo cgf ut cflys jifsf n]vfkLIfsxaf6 n]vfkLIf0f ufO k|ltj]bg lnPsf]

kfOof] k|ltj]bgdf pNn]lvt Joxf]fx pk sfafxL ugkb5

17 utljutsf] a]h M sfofnoxn] utljutsf] clGtd n]vfkLIf0f k|ltj]bgdf cfFNofOPsf a]hxsf]

nut fvL lgodfgf cfjZos sfafxL uL km5of6 ugkb5 ufpFkflnsfdf dflxt ePsf

ufpF ljsf ldltxsf] ut ljut jifxsf] clGtd n]vfkLIf0f k|ltj]bgdf cfFNofOPsf] km5of6

ug afFsL a]hxsf] nut fvL km5of6 ug ufpFkflnsfn] Wofg lbgkb5

df]xgk ufpF ljsf ldlt

18 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

sfofnodf cfDbfgL ePsf] dfnkf]t sd dWo] lh=lj==nfO =ampamp(ndash gk7fPsf]n] lgodfgf f]

sd dod afF8kmfF+8 uL k7fpg kb5

19 clu|d s M cfos P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos l~rt

sf]if bflvnf ugkb5 sfofnon] rfn vrtkm lxdfnog Knfosf]] =)))))ndash sf] kmlgr

vlb u]sf]df d=c=s jfx]ssf] sddf =ampndash clu|d s cn uL fhj vftfdf bflvnf

ugkb5

20 fhj bflvnf M sfofnon] lgodfgf s s6[L u]sf] sddWo] )ampamp sf] =ampndash

)ampamp$ sf] =ndash d]t =ampndash fhj vftfdf bflvnf ug afFsL b]vfPsf]df )ampamp$

sf] =ndash cflys ljj0fdf b]vfPsf] sd ufpFkflnsfdf 6laquofGkm ePsf] b]lvPsf] )ampamp

sf] =ampndash cflys ljj0fdf gb]lvPsf]n] DalGwtaf6 =ampndash cn uL fhj bflvnf

ugkb5

lszgk ufpF ljsf ldlt

21 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

sfofnodf cfDbfgL ePsf] dfnkf]t sddWo] lhNnf dGjo ldltnfO =(ndash k7fpgkb5

22 fdflhs Iff s M cflys P]g )amp cgf kflgtlds eQmfgLdf k|ltztn] fdflhs Iff

s ssectL ugkb5 uf=la= lra lxt laleGg sdrfLsf] tna eQf sd eQmfgL ubf

k|ltztn] fdflhs Iff s ssectL u]sf] gb]lvFbf pQm s afktsf] =^ndash cn ugkb5

23 ef8f s M cfo s P]g ) sf] bkmf cgf ef8f eQmfgL ubf ) k|ltztn] ef8f s

cn ugkb5 eLkf6L gbL snf] ddt flas lszgk uf=la= df of]hgf ~rfng ubf

8f]h k|of]u uL 8f]h ef8f =))))ndash fh gGbgL sG6Sg k|f=ln=nfO lbPsf] eQmfgLdf )

k|ltztsf bn] ef8f s afkt =)))ndash ssectL uL fhj bflvnf ugkg]df gu]s]fn] f] sd

cn ugkb5

rGb|gu ufpF ljsf ldlt

24 dfnkf]t M dfnkf]t cfDbfgLsf] gubL lb k|tt gePsf]n] f]af6 k|fKt cfDbfgL olsg xg s]sf]

5g dfnkf]t DaGwL cfDbfgL eP gePsf] olsg ugkb5

25 dfHbft M rfn vrtkmsf] cflys ljj0fdf a+s dfHbft =(ampndash b]vfOPsf]df +oQm cflys

ljj0fdf kLIff vr pNn]v u]sf]n] f] vr olsg uL k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 234

26 cgbfgsf] pkof]u M ufpF klifbsf] lg0focgf dlrdfg lx df=la rGb| gunfO eag lgdf0f

sd =)))))ndash pknAw ufPs]fdf pQm cgbfg sd bkof]u eP gePsf] olsg xg

gs]sf]n] k|df0f k]z ugkb5

27 clu|d s M cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos l~rt

sf]if bflvnf ugkb5 sfonon] pkef]Qf ldlt dfkmt ~rflnt of]hgfxdf u]sf] eQmfgLdf

clu|ds =($)ndash ssectL u]sf] gb]lvPsf]n] s afktsf] sd cn uL bflvnf ugkb5

28 sfoDkGg k|lta]bg M fahlgs vlb P]g )^ tyf lgodfjnL )^ cgf lgdf0f sfo ubf

sfoDkGg e clGtd lan eQmfgL ePkl5 f] sf] sfoDkGg k|lta]bg jf sfo jLsf k|lta]bg

tof uL eQmfgL ugkb5 sfofnon] of]hgfxsf] sfoDkGg k|lta]bg tof gufO

=))))ndash eQmfgL lbPsf] b]]lvPsf]n] lgodfgf =))))ndash sf] sfo DkGg k|lta]bg k]z

ugkb5

29 kflgtlds s M cfos P]g ) sf] bkmf amp cgf lbPsf] eQmfgLdf k|ltztn] clu|d s

ssectL ugkb5 sfofnon] gf8L tfn d2f vr afkt rGb|gu sf clgnnfn s0fsf] =)))ndash

k]=km= uL =))))ndash eQmfgL lxt hDdf =amp)))ndash vr n]v]s]fdf lghn] laleGg hgf

clejQmfnfO ax lkm afkt lbPsf] =()))ndash df k|ltztn] nfUg] s =)ndash ssectL

uL eQmfgL ugkg]df gu]sf]n] pQm s afktsf] sd cn uL fhj vftfdf bflvnf ugkb5

30 cfgkflts ssectL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf pkef]Qmf

ldlt dfkmt ~rflnt cfof]hgfxdf Demftfcgfsf] of]ubfgeGbf sd sfd ePdf sfofnon]

lbg] hggtdbfg sddf d]t cfgkflts lxfaaf6 ssectf uL eQmfgL lbgkg] Joayf 5 sfofnon]

pkef]Qmf ldltFu u]sf] Demftf cgf ugkg]eGbf sd sfd ePsf] cjyfdf d]t pkef]Qmf

ldltnfO lbg] cgbfgdf cgkflts ssectL guL eQmfgL u]sf]n] ljleGg of]hgfdf ePsf] a9L

eQmfgL =($ndash cn ugkb5

31 cGo sfofnosf] vr M cflys sfoljlw P]g ) sf] bkmf amp-_ df sfofnodf k|fKt xg cfPsf]

sd tf]lsPsf] sfddf dfq vr ug kfOg] tyf tf]lsPsf] sfd jfx]s cGo sfddf vr u]sf]

b]lvPdf lhDd]jf JolQmjf6 otf] vr cn ug lsg] Jojyf 5 sfofnon] Onfsf k|xL

sfofno elQmksf] uf8L ddtsf] nflu ddt vr afkt =))))ndash eQmfgL lbPsf] lgodDdt

b]lvPg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] sfddf dfq vr ugkb5

jjuGh ufpF ljsf ldlt

32 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v

5 sfofnodf cfDbfgL ePsf] dfnkf]t sddWo] lhNnf dGjo ldltnfO =$)^)ndash k7fpg

kb5

33 cfGtls cfo M sfofnodf dfnkf]t tyf cGo bt gub k|fKt ePsf]df ufpF ljsf ldltsf]

dnsf]ifdf bflvnf guL ljleGg ef=g+= ldltdf rfn vftfdf 6laquofGkm uL gub =$^$ndash

vr u]sf] b]lvG5 ufpF ljsf ldltdf k|fKt xg] j k|sfsf] cfDbfgL sd dn sf]if vftfdf

cfDbfgL afFw] ah]6 ljlgof]hg cgf vr ugkg]df gb]lvPsf]n] lgodDdt b]lvPg

34 fdflhs Iff M fdflhs Iff eQf afkt lgsff ePsf] sddWo] =))ndash dfHbft x]sf]n]

lh=lj==dfkmt fhj bflvnf xgkb5

35 clu|d s M cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos l~rt

sf]if bflvnf ugkb5 sfofnon] hgf sdrfL kbflwsfLnfO rfntkmsf] tnj eQf eQmfgLdf

=^ndash clu|d s s6[L u]sf] gkfOPsf]n] f] sd cn uL fhj vftfdf bflvnf ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv ^ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =$ nfv xhf lgoldt ugkg] = nfv $) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 235

wgsfn ufpF+kflnsf

n]vfkLIf0f k|ltj]bg

ufpF+kflnsfsf] ut jifsf] dfHbft = nfv ($ xhf of] jifsf] cfo =amp sf]8 $ nfv xhf

d]t =amp sf]8 $ nfv ( xhf cfDbfgL ePsf]df =^ sf]8 ) nfv xhf vr eO =($ nfv xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 n]vfkLIf0f M cflys sfolalw P]g ) sf] bkmf ^ cgf k|To]s sfonon] a k|sfsf cfondash

Joosf] tf]lsPad]flhdsf] n]vf cflys ljj0f k]z uL dxfn]vfkLIfssf] sfofnoaf6 clGtd

n]vfkLIf0f ufpg kb5 o ufpFkflnsf cGtutsf flas uf=la=xsf] d]t n]vf cflys

ljj0f k]z uL n]vfkLIf0f ufpg dxfn]vfkLIfssf] sfofnosf] )amp$( sf] kqaf6 cgf]w

ulPsf]df tf]lsPsf] doleq uf=la==xsf] n]vf |]tf k|fKt gePkl5 kgM )amp$ sf] kqaf6

n]vf cflys ljj0f k]z ug cfu|x ubf d]t n]vf cflys ljj0f k|fKt xg gcfPsf]n] dfgk

uf=la==n] u]sf] cflys sff]afsf] olsg xg s]sf] 5g lhDd]jf JolQn] |]tf k]z uL n]vfkLIf0f

ufpg kb5

2 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf kLIfssf]

sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o ufpFkflnsf cGtut j8f sfofno tyf fljssf

^ j6 ufpFF ljsf ldltxn] )amp kmfug amp Ddsf] a+s gubL lstfadf hf]8 hDdf gu]sf] vrsf]

kmfF6jfL k]ZsL afFsLsf] ljj0f gagfPsf] fy a+s gubL lstfa lhGL vftf d]t k|dfl0ft u]sf]

b]lvPg haf6 cflys sff]af lgod+ut g ePsf] 5 eGg lsPg o DaGwdf tfns sfofnon]

j8f dfkmt xg] cflys sff]afnfO lgoGq0f ugkb5

3 cfGtls cfo M o jif sfofnon] k|tt u]sf] |]tf cgf cfGtls cfo fhj wf6Lsf] sff]af

ePsf] b]lvPg ufpF ljsf ldltxsf] cfGtls n]vfkLIf0f k|ltj]bg cgf dfnkf]t bt JolQmut

36gf btf bt 7]Ssf cGo cfo zLifsdf cfGtls cfo eO x]sf] b]lvPsf]df o ufpFkflnsfdf

dfof]hg eP kZrft sg cfGtls cfo cfhg u]sf] b]vfPsf] 5g ty ufpF ljsf ldlt x

o ufpFkflnsfsf] j8fdf kljtg ePsf]n] DalGwt j8fxjf6 j k|sfsf cfDbfgL lb k|fKt uL

cfDbfgL eP gePsf] olsg uL n]vfkLIf0f ufpg kb5

4 dfHbft xtfGt0f M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf

ufEg] lg0fo ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf sfofno

uflePsf] lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf ldnfpg kg]

pNn]v 5 g]kfn sfn] )ampamp ut] b]lv fljssf ufpFF ljsf ldltxnfO gofF +rgf

cgf ufpFFkflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug nufpFsf]df fljssf ^

ufpF ljsf ldltdf a+s dfHbftkm =ampndash gub dfHbfttkm =)$ndash d]t afFsL x]sf]

=amp)ndash ufpFFkflnsfdf xtfGt0f u]sf] gb]lvFbf ufpFFkflnsfsf] vftfdf bflvnf ugkb5

5 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ ]jfu|fxL+u cGtlqmof

sfo gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdxsf] clen]v gfv]sf] cgrLndash$

tof gu]sf] cfsf] vr ) k|ltzteGbf j9L ePsf] sfo ljj0f tof uL sdrfLxnfO clwsf

lhDd]jfL glbPsf] a]h km5of6 afFsLsf] clen]v gfv]sf] e|d0f clen]v gfv]sf] lhGL lgLIf0f

gu]sf] ufpFkflnsf cGtut ufpFF ljsf ldltxn] lhGL lgLIf0f uL lhGL fdfg Jojlyt

ugkg]df f] gu]sf] ufpF+kflnsfn] lhGL bflvnf k|ltj]bgdf lnln]jf bflvnf +Vof fvL bflvnf

k|ltj]bg Jojlyt gu]sf] ]jf k|jfx wfsf] nflu OG6g]6 jf j]esf] dfWodaf6 a+slNks Jojyf

gckgfPsf] cfGtls n]vfkLIf0f gufPsf] vlb OsfO u7g gu]sf] vlb of]hgf tof gu]sf]

htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0ffnL sdhf] x]sf] b]lvof]

k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

6 cfondashJoo ljj0f M sfofnon] dn sf]if vftfsf] cfondashJoo ljj0f tof u]sf] 5g f] gjgfPsf]

sf0fn] sfofnosf] cfGtls cfo lgsff 6laquofGkm htf sff]af b]lvPsf] 5g Tot k|tt cfondash

Joo ljj0fdf ufpF ljsf ldltsf] kmfNu0f amp ut]sf] dfHbft ufpF+kflnsfdf lhDd]jfL b]lvg] uL

tof u]sf] b]lvbg ty dnsf]if vftfsf] cfondashJoo ljj0f PsLs[t cfo ljj0f tof ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 236

7 a+s dfHbft M sfofnon] tof u]sf] cflys ljj0f cgf =($)^ndash dfHbft b]vfPsf]df a+s

6]6d]G6 cgf =($amp((ndash b]lvPsf]]n] |]tfdfeGbf a+sdf =amp)$ndash a9L b]lvPsf] DaGwdf a+s

lxfa ldnfg ugkb5

8 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] aFbf

g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg cfGtls n]vfkLIfsaf6

ufpg kg] f] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsjf6 n]vfkLIf0f ufpg kg]

Jojyf u]sf] 5 o ufpFkflnsfsf] cfGtls n]vfkLIf0f ePsf] kfOPg

9 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf sfgg

adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL dxfn]vf

kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf tyf yfgLo

ljsf dGqfnosf] r=g+=amp ldlt )amp sf] kqsf] aFbf g+= cgf )ampamp Dd sfod

x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6 cfGtls n]vfkLIf0f ufO

cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg] Jojyf ldnfpgsf] nflu klkq

ePsf] b]lvG5 lhNnf ljsf ldlt dn+ujfn] )amp( df afxo n]vfkLIfs lgolQm uL fljssf

ejfgLk wgsfn dfgk ufpF ljsf ldlt xsf] n]vfkLIf0f ufO =$ndash n]vfkLIf0f

kfLgtlds eQmfgL u]sf] b]lvof] lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f zfvfaf6 ugkg] ufpF

ljsf ldltsf] cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6 ufpFbf tfns dGqfnoaf6 ePsf]

lgb]zgsf] kfngf u]sf] b]lvPg

10 f]em vlb M fahlgs vlb P]g )^ sf] bkmf -_df of] P]g o P]g cGtut ag]sf] lgod

adf]lhd vlb ubf k|ltikwf lldt xg] uL 6qmf 6qmf kfL vlb ug gxg] tyf a9L ) nfvDdsf]

vlb lnaGbL befpkqsf] dfWodaf6 ugkg] Joayf 5 fy Ps cflys aifdf Ps k6s jf k6sndash

k6s uL LdfeGbf a9L sdsf] jf Pp6 AolQm kmd jf sDkgL jf Fyfaf6 Ps k6seGbf a9L f]em

vlb ug gxg] fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] ) nfv

kofeGbf a9Lsf] dfn fdfg ]jf jf sg lgdf0f sfo ufpFbf jf]nkqsf] dfWodaf6 ugkg] Aoayf

5 sfofnon] o aif ljleGg amp dfn fdfg vlb ubf lnaGbL k|s[ofaf6 vlb guL lw k6s

k6s uL = ndash sf] kmlgr =$))ndash sf] d]lgL cfhf vlb u]sf] xFbf pQm sfo

lgodDdt b]lvPg

11 clu|d s M cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos l~rt

sf]if bflvnf ugkb5 ejfgLk dfgk ufpF ljsf ldlt sf] )amp gtfj0f b]lv kmfNu0f amp ut]

DDfsf] cflys sff]afsf] btfjfn n]vfkLIfsjf6 n]vfkLIf0f ufO eQmfgL lbPsf] =)$)ndash

kflgtlds eQmfgLdf s6[L u]sf] s =$ ^ndash fhj bflvnf guL gub afFsL fv]sf] b]lvPsf]n] pQm

s afktsf] fhj vftfdf bflvnf ugkb5

12 zfrfno lgdf0f M dfgk ufpF ljsf ldltsf] j8f g+= b]lv ( Ddsf ^)) 3 wLsf zfrfno

lgdf0f ug ^)) yfg l+u ^)) yfg 9sgL ljt0f uL f] afktsf] vr =amp))ndash dWo]

=)))ndash -slG6h]GL s6fO_ afFsL sd )amp kmfug amp eGbf klxn] ufpF ljsf ldltn]

Joxf]]sf]df oL ljt0f ePsf] fdu|Lxaf6 j )) 3 wLdf zfRfno lgdf0f ePsf] =amp))ndash

sfo DkGg k|ltj]bg k]z ugkb5

121 wgu8f ufpF ljsf ldltsf] j8f g+= b]lv ( Ddsf )$ 3 wLsf zfrfno lgdf0f ug $^ yfg

l+u )$ yfg 9sgL ljt0f uL f] afktsf] vr =$^)))ndash Joxf]]sf]df oL ljt0f ePsf]

fdu|Lxaf6 j )$ 3 wLdf zfRffno lgdf0f ePsf] sfo DkGg k|ltj]bg k]z ugkb5

13 cfgkflts ssectL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf pkef]Qmf

ldlt dfkmt ~rflnt cfof]hgfxdf Demftfcgfsf] of]ubfgeGbf sd sfd ePdf sfofnon] lbg]

hggtdbfg sddf d]t cfgkflts lxfaaf6 ssectf uL eQmfgL lbgkg] Joayf 5 of] aif sfofnon]

pkef]Qmf ldltFu sDtLdf ) k|ltzteGbf sd sfd ePsf] cayfdf d]t pkef]Qmf ldltnfO lbg]

cgbfgdf cgkflts ssectL guL eQmfgL u]sf]n] of]hgfdf ePsf] a9L eQmfgL =$)ndash cn

ugkb5

14 clu|d s M cfos P]g ) sf] bkmf amp cgf eQmfgL lbPsf] sd -d=c=s afx]s_ df

clu|d s ssectL ugkg] Joayf 5 pkef]Qmf ldlt dfkmt ~rflnt ljleGg of]hgfxdf

laqm]tfxaf6 laleGg lgdf0f fdu|Lx -ld]G68 O6f cflb_ vlb afkt ufFpkflnsfn] eQmfgL ubf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 237

ssectL ugkg] clu|ds ssectL guL eQmfgL u]sf]n] s afktsf] =$)ndash lhDd]af sdrfLaf6 cn

uL fhjdf bflvnf ugkb5

15 j8fut |]tf M ufpF ljsf ldlt sfofnox uf=kf=df dflxt eO uf=kf=sf] j8f sfofnosf] kdf

kljtg eP kl5 klg f] j8fxsf] 56[f 56[ |]tf fv]sf] kfOof] sfofnon] j8fxsf] 56[ n]vf gfvL

uf=kf= sfofnos kdf PsLs[t kdf |]tf fvL cfondashJoo ljj0f tof ugkb5

16 sfoDkGg k|ltj]bg M fahlgs vlb P]g )^ tyf lgodfjnL )^$ cgf lgdf0f sfo ubf

sfoDkGg e clGtd lan eQmfgL ePkl5 f] sf] sfoDkGg k|lta]bg sfo jLsf k|lta]bg tof uL

eQmfgL ugkb5 k|f=lj= wgsfnsf] sDkfp08jfn lgdf0f p==nfO sfodNofIacuteg cgf sfofnoaf6

=amp)ndash eQmfgL lbPsf]df f] sf] sfo DkGg k|ltj]bg k]z ugkb5

17 DklQ xtfGt0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] aFbf g+=ampamp

df ufpFkflnsf sfod xFbf f]leq dflxt ePsf fljssf ufpF ljsf ldlt xsf] rn crn DklQ

bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsfdf jtM xtfGt0f xg] pNn]v u]sf]5 g]kfn

sfn] )ampamp b]lv fljssf ufpFF ljsf ldltxnfO gofF +rgf cgf o wgsfn ufpFF

kflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug nufPsf]df pQm ufpF ljsf ldltsf]

vrxg] gxg] lhGL lstfjdf pNn]lvt 3 hUuf df]6 df]6fOsn 6]lnlehg sDKo6 Nofk6k

lk|G6 bfh f]kmf htf kFhLut fdfg dnGb kmlgl+u nufot ljleGg lsldsf lhGL fdfgsf]

nut tof uL xtfGt0f ug nufPsf] b]lvPg DalGwt lhDd]jf sdrfLjf6 o ufpFFkflnsfdf

bflvnf ugkg] b]lvG5

18 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL sfdsf]

lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL lgodfjnLn] tf]s]sf]

Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon] ljleGg sfdsf] lgldQ

ut ljutsf] =$^(^ndash o jif ljleGg ^ sdrfL Pj+ +yfnfO lbPsf] k]ZsL =$amp))ndash

xfnDd klg km5of6 u]sf] b]lvPg pQm k]ZsL lgodfgf cn km5of6 ugkb5

19 cfGtls n]vfkLIf0f k|ltj]bg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$

sf] aFbf g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg cfGtls

n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsjf6 ufpg kg]

Jojyf u]sf] 5 ufpF+ ljsf ldltxsf] )amp gtfj0fb]lv )amp kmfNu0f amp Ddsf] |]tf

lh=lj==sf] lg0fo cgf ut cflys jifsf n]vfkLIfsxaf6 n]vfkLIf0f ufO k|ltj]bg lnPsf] kfOof]

pQm k|ltj]bgdf Joxf]fx pNn]v ePsf]df sfafxL ePsf] kfOPg k|ltj]bgdf pNn]lvt Joxf]fx pk

sfafxL ugkb5

20 utljutsf] a]h M sfofnoxn] utljutsf] clGtd n]vfkLIf0f k|ltj]bgdf cfNofOPsf a]hxsf]

nut fvL lgodfgf cfjZos sfafxL uL km5of6 ugkb5 o ufpFkflnsfdf dflxt ePsf

fljssf ufpF ljsf ldltxsf] ut ljut jifxsf] clGtd n]vfkLIf0f k|ltj]bgdf cfFNofOPsf]

a]hxsf] nut fvL km5of6 ug ufpFkflnsfn] Wofg lbgkb5

wgu9f ufpF ljsf ldlt

21 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v 5 o sfofnon]

cn u]sf] dfnkf]t sddWo] k|ltztn] =^(ampndash lhNnf dGjo ldltnfO k7fpg kb5

ejfgLk ufpF ljsf ldlt

22 blgs e|d0f eQf M sfofnon] ljleGg hgf sdrfLxnfO kms]sf] lbgsf] Ps rfyfO dfq blgs eQf

lbg ldNg]df k lbgsf] blgs eQf vr n]v]sf]n] a9L eQmfgL lbPsf] egL cfGtls n]vfkLIf0f

k|ltj]bgdf pNn]v ePsf]df xfnDd cn u]sf] gkfOPsf]n] a9L eQmfgL ePsf] =amp))ndash cn

ugkb5

23 sG6Lh]GL M kFhLut cgbfgdf =)$())ndash dfq lgsff ePsf]df f] vrsf] k|ltztn]

=)$$ampndash dfq sG6Lh]GL afkt vr ug kfOg]df =)amp)))ndash rfn vftfdf 6laquofGkm u]sfn] a9L

6laquofGkm u]sf] =amp^ndash lgodDdt b]lvPg

24 dfnkf]t M o sfofnon] cn u]sf] dfnkf]t sddWo] k|ltztn] =$)(ndash lhNnf dGjo

ldltnfO k7fpgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 238

dlxgfyk ufpF ljsf ldlt

25 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v 5 o sfofnon]

cn u]sf] dfnkf]t sddWo] k|ltztn] =)$ndash lhNnf dGjo ldltnfO k7fpgkb5

26 ljn ekfO M u|fdL0f ljBtLs0fsf] sfo uL = (ndash sf] 7]Ssf lan k|fKt ePsf]df lgdf0f

JojfoL lglvn P08 ctn sG6laquoSgnfO sfoDkGg k|lta]bg gfkL lstfa +nUg guL eQmfgL u]sf]n]

sfoDkGg k|lta]bg gfkL lstfa +nUg ugkb5

27 a9L eQmfgL M u|fdL0f ljBtLs0fdf = (ndash sf] sfosf] sfo dNofIacuteg k|ltj]bg ePsf]df lgdf0f

JojfoL lglvn P08 ctn sG6laquoSgnfO = (ndash eQmfgL ugkg]df =$$))ndash eQmfgL u]sf]n]

a9L eQmfgL ePsf] =$amp)$ndash cn ugkb5

xs7jf ufpF ljsf ldlt

28 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v 5 o sfofnon]

cn u]sf] dfnkf]t sddWo] k|ltzt =$)^ndash lhNnf dGjo ldltnfO k7fpg kb5

29 sfoDkGg k|ltj]bg M fahlgs vlb P]g )^ tyf lgodfjnL )^$ cgf lgdf0f sfo ubf

sfoDkGg e clGtd lan eQmfgL ePkl5 f]sf] sfoDkGg k|lta]bg sfo jLsf k|lta]bg tof uL

eQmfgL ugkb5 zq k|xL j] SofDk ejg lgdf0f ubf =amp^ndash eQmfgL lbPsf]df f]sf] gfkL

lstfj sfoDkGg k|ltj]bg k]z ugkb5

30 ejg lgdf0f M ufpF ljsf ldltn] cdfgtaf6 ufpF ljsf ldlt sfofno ejg lgdf0f afkt ljleGg

ef=g+= ldltdf vr n]v]sf]df f]sf] sfo DkGg k|ltj]bg ljn ekfO j]u =(amp^ndash vr

n]v]sf]df ljn ekfO fvL lgodfgf sfo DkGg k|ltj]bg d]t k]z ugkb5

31 j+s dfHbft M sfofnon] ut ljutb]lv a+s dfHbft 36L b]lvPsf] =))^ndash sf] DjGwdf cfjZos

5fglag uL sfafxL ugkb5

wgsfn ufpF ljsf ldlt

32 clu|d cfos M a7s eQf afkt eQmfgL ePsf] sdsf] s6[L u]sf] s =^)ndash fhj vftfdf

bflvnf gePsf]n] pQm sd bflvnf ugkb5

33 3 ef8f s M cfos P]g ) sf] bkmf df ef8f sddf ef8f s cn ugkg] Jojyf 5

3ef8f afkt 3 wgL rGb|snf b]jLnfO eQmfgL lbPsf] ef8f =^)))ndash df ) k|ltztn] xg]

= ))ndash s bflvnf ugkb5

34 ljn ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ -_ adf]lhd vr ubf

vrsf] lan ekfO lxt n]vf fVgkg] pNn]v 5 uf]Zjf efr fy vrsf ljn ekfO +nUg

ugkg]df vrsf ljn ekfO +nUg guL vr n]v]sf] tnjL k|ltj]bg kflt gu]sf] dfnkf]t tyf cGo

cfDbfgL gb]vfPsf] lhGL vftfsf] k|of]u gu]sf]n] odf wf ugkb5

35 sfofnon] cflys xof]u afkt =))ndash vr n]v]sf]df f]sf] ljn ekfO gePsf]n] k|df0f k]z

ugkb5

36 s s6[L M cflys P]g )amp cgf kflgtlds eQmfgLdf k|ltztn] fdflhs Iff s ssectL ugkb5

sfofnon] sdrfLnfO tnj eQmfgL ubf fdflhs Iff s s6[L ug] gu]sf]n] s s6[L u] dfq

eQmfgL ugkb5

dfgk ufpF ljsf ldlt

37 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v 5 o sfofnon]

cn u]sf] dfnkf]t sd dWo] k|ltztn] =ndash lhNnf dGjo ldltnfO k7fpgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv ^) xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] = nfv ^( xhf lgoldt ugkg] =$amp nfv xhf k]ZsL =$ nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 239

rqm36[f ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpF+kflnsfsf] ut jifsf] dfHbft = nfv ^ xhf of] jifsf] cfo =) sf]8 nfv $(

xhf d]t =) sf]8 nfv xhf cfDbfgL ePsf]df =( sf]8 amp nfv ^ xhf vr eO =

nfv $ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o gukflnsf cGtut j8f sfofno

tyf fljssf j6 ufpFF ljsf ldltxn] )amp kmfug amp Ddsf] a+s gubL lstfadf hf]8

hDdf gu]sf] vrsf] kmfF6jfL k]ZsL afFsLsf] ljj0f gagfPsf] fy a+s gubL lstfa lhGL vftf

d]t k|dfl0ft u]sf] b]lvPg haf6 cflys sff]af lgod+ut g ePsf] 5 eGg lsPg o

DaGwdf tfns sfofnon] j8f dfkmt xg] cflys sff]afnfO lgoGq0f ugkb5

2 cfGtls cfo M o jif sfofnon] k|tt u]sf] |]tf cgf cfGtls cfof fhj wf6Lsf]

sff]af ePsf] b]lvPg ufpF ljsf ldltxsf] cfGtls n]vfkLIf0f k|ltj]bg cgf dfnkf]t

bt JolQmut 36gf btf bt 7]Ssf cGo cfo zLifsdf cfGtls cfo eO x]sf] b]lvPsf]df

o ufpFkflnsfdf dfof]hg eP kZrft sg cfGtls cfo cfhg u]sf] b]vfPsf] 5g ty

ufpF ljsf ldlt x o ufpFkflnsfsf] j8fdf kljtg ePsf]n] DalGwt j8fxjf6 j

k|sfsf cfDbfgL lb k|fKt uL cfDbfgL eP gePsf] olsg uL n]vfkLIf0f ufpg kb5

3 dfHbft xtfGt0f M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h

jf ufEg] lg0fo ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf

sfofno uflePsf] lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf

ldnfpg kg] pNn]v 5 g]kfn sfn] )ampamp ut] b]lv fljssf ufpFF ljsf ldltxnfO

gofF +rgf cgf ufpFFkflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug nufpFsf]df

fljssf ufpF ljsf ldlt df s]Gb|Lo cgbfg tkm =amp(ndash cfGtls |f]ttkm

=$$ndash d]t afFsL x]sf] =^^ndash ufpFFkflnsfdf xtfGt0f u]sf] gb]lvFbf

ufpFFkflnsfsf] vftfdf bflvnf ugkb5

4 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ ]jfu|fxL+u

cGtlqmof sfo ug] gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg u]sf]

t clen]v gfv]sf] cgrLndash$ tof gu]sf] ah]6sf] tngfdf cfsf] vr ) k|ltzteGbf

j9L ePsf] sfo ljj0f tof uL sdrfLxnfO clwsf lhDd]jfL glbPsf] a]h km5of6

afFsLsf] clen]v gfv]sf] e|d0f clen]v gfv]sf] lhGL lgLIf0f gu]sf] ufpFkflnsf cGtut

ufpFF ljsf ldltxn] lhGL lgLIf0f uL lhGL fdfg Jojlyt ugkg]df f] gu]sf]

ufpF+kflnsfn] lhGL bflvnf k|ltj]bgdf lnln]jf bflvnf +Vof fvL bflvnf k|ltj]bg Jojlyt

gu]sf] ]jf k|jfx k|lqmof a[4 tyf ckfEumldqL gx]sf] ]jf k|jfx wfsf] nflu OG6g]6 jf j]esf]

dfWodaf6 a+slNks Jojyf gckgfPsf] ]jf k|jfx k|efjsfL agfpg ]jfu|fxL+u cGtlqmof

3DtL ]jf fjhlgs gjfO nufotsf sfo cf+lzs kdf dfq ug] u]sf] cfGtls n]vfkLIf0f

gufPsf] vlb OsfO u7g gu]sf] vlb of]hgf tof gu]sf]htf slkmot b]lvPsf 5g

hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf

ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

5 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

aFbf g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfkmg cfGtls

n]vfkLIfsjf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsjf6

n]vfkLIf0f ufpg kg] Jojyf u]sf] 5 o ufpFkflnsfsf] cfGtls n]vfkLIf0f ePsf] kfOPg

o jif ljljw sf0fn] cfGtls n]vfkLIf0f ug glsPsf] Joxf]f sfofnon] hgfPsf] 5

cfufdL cflys jifb]lv lgodfgf cfGtls n]vfkLIf0f ufO clGtd n]vfkLIf0fsf] nflu k]z

ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 240

6 bflvnf M cfos P]g ) sf] bkmf () adf]lhd cfkmn] ssectL u]sf] clu|d s sd csf]

dlxgfsf] ut]leq fhj vftfdf hDdf ugkg] Jojyf 5 sfofnoaf6 ljleGg ef=g+=

ldltdf ePsf] eQmfgLdf s=+=sf]if s6[L =)ndash fdflhs Iff s =$ndash clu|d

s =^ampndash s6[L ulPsf]df DalGwt vftfdf sd bflvnf u]sf] k|df0f k]z gePsf]n] hDdf

s6[L sd =$$^ndash bflvnf ugkb5

7 a9L vr M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf

k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVgkg] pNn]v 5 lhNnf

dGjo ldltsf] lkmfl kq cgf f]x8jf ufpF ljsf ldltsf] )ampamp )ampamp$ sf]

n]vfkLIf0f zNs blgs eQf xfos eQf ljljw d]t =)ndash vr n]Vgkg]df =)ndash

vr n]lv eQmfgL lbPsf]n] a9L eQmfgL sd =)))ndash cn ugkb5

8 of]hg ~rfng M ufpF ljsf ldltaf6 ~rflnt qmdfut of]hgfx o sfofnojf6 5gf6

ePsf of]hgfx ~rfng uL eQmfgL vr n]v]sf]df pQm of]hgfx sg cjyfdf 5g f]sf]

ljj0f tof u]sf] b]lvPg hn] ubf cfˆgf] If]qleq cfufdL lbgdf of]hgf 5gf6 ubf bf]xf]f]

kg] bf]xf]f] eQmfgL xg] ~rflnt of]hgfsf] xfnsf] lylt cjnf]sg xg Sg] b]lvbg ty

~rflnt DkGg of]hgfxsf] clen]v fVgkb5

9 sfoDkGg k|ltj]bg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] bkmf -_ -3_

cgf lgdf0f wf sfosf] gfkL lstfa sfoDkGg k|ltj]bg k]z uL eQmfgL ugkg] Jojyf

5 nfut cgdfg =(^()ndash ePsf] f]x8jf ufpF ljsf ldlt ejg lgdf0fdf p==nfO

xfnDd gfkL lstfj +nUg ljn ekfOsf] cfwfdf ljleGg ef=g+= ldltdf =(ndash

eQmfgL ePsf]df p==+u ePsf] hgxeflutf d]tsf] +emftf 7]Ssf ljn sfoDkGg k|ltj]bg

+nUg ePsf] gkfOPsf]n] f]sf] k|df0f k]z uL kmkmfs ug kb5

10 n]vfkLIf0f vr M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf]

n]vf sfggadf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf

uL dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 lhNnf ljsf ldlt dn+ujfn] )amp(

df afxo n]vfkLIfs lgolQm uL fljssf ufpF ljsf ldlt xsf] n]vfkLIf0f ufO

n]vfkLIf0f kfLgtlds eQmfgL u]sf] b]lvof] lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f

zfvfaf6 ugkg] ufpF ljsf ldltsf] cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6 ufpFbf tfns

dGqfnoaf6 ePsf] lgb]zgsf] kfngf u]sf] gb]lvPsf] yfgLo lgsfosf] n]vfkLIf0f cfˆg

cfGtls n]vfkLIf0f zfvfaf6 ufpg] Jojyf ePsf]df fljssf ufpF ljsf ldltxsf]]

n]vfkLIf0f ufO n]vfkLIf0f zNs cGo eQf =)ndash eQmfgL u]s]df ufpF+kflnsfnfO

=)^)ndash al9 cflys Jooef k]sf] 5 lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f

zfvfaf6 ugkg] ufpF ljsf ldlt sf] cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6 ufFpbf

tfns dGqfnoaf6 ePsf] lgb]zgsf] kfngf ugkb5

11 DklQ xtfGt0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] aFbf

g+=ampamp df ufpFkflnsf sfod xFbf f]leq dflxt ePsf fljssf ufpF ljsf ldltxsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsfdf jtM xtfGt0f xg]

pNn]v u]sf]5 g]kfn sfn] )ampamp b]lv fljssf ufpFF ljsf ldltxnfO gofF

+rgf cgf o rqm36[f ufpFF kflnsfdf ufpF ljsf ldlt ufEg] lg0fo ePsf] cflys

sff]af xtfGt0f ug nufpFsf]df pQm ufpF ljsf ldlt sf] vrxg] gxg] lhGL lstfjdf

pNn]lvt 3 hUuf df]6 df]6fOsn 6]lnlehg sDKo6 Nofk6k lk|G6 bfh f]kmf htf

kFhLut fdfg dnGb kmlgl+u nufot ljleGg lsldsf lhGL fdfgsf] nut tof uL

xtfGt0f ug nufPsf] b]lvPg DalGwt lhDd]jf sdrfLaf6 o ufpFF kflnsfdf bflvnf

ugkg] b]lvG5

12 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon]

ljleGg sfdsf] lgldQ ut ljutdf =ampamp$ampndash o jif ljleGg ( sdrfL Pj+ +yfnfO

lbPsf] k]ZsL =amp())ndash xfnDd klg km5of6 u]sf] b]lvPg pQm k]ZsL =amp())ndash

lgod () cgf cfjZos sfafxL uL cn km5of6 ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 241

13 cfGtls n]vfkLIf0f k|ltj]bg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z

)amp$ sf] aFbf g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg

cfGtls n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6

ufpg kg] Jojyf u]sf] 5 ufpF+ ljsf ldltxsf] )amp$ gtfj0fb]lv )amp kmfNu0f amp

Ddsf] |]tf lh=lj==sf] lg0fo cgf ut cflys jifsf n]vfkLIfsxjf6 n]vfkLIf0f ufO

k|ltj]bg lnPsf] kfOof] pQm k|ltj]bgdf pNn]v ePsf] Joxf]fxdf sg sfafxL ePsf] kfOPg

14 utljutsf] a]hM sfofnoxn] utljutsf] clGtd n]vfkLIf0f k|ltj]bgdf cfNofOPsf a]hxsf]

nut fvL lgodfgf cfjZos sfafxL uL km5of6 ug kb5 o ufpFkflnsfdf dflxt

ePsf fljssf ufpF ljsf ldltxsf] ut ljut jifxsf] clGtd n]vfkLIf0f k|ltj]bgdf

cfFNofOPsf] a]hxsf] nut fvL km5of6 ug ufpFkflnsfn] Wofg lbgkb5

Gbk ufpF ljsf ldlt

15 clu|d s M cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos

l~rt sf]if bflvnf ugkb5 sfofnon] ljleGg ( hgf sdrfLx Knfofaf6 clu|d s

s6[L u]sf] =)ampndash ah]6 vr gn]v]sf] pQm s bflvnf gu]sf]n] sfofnoaf6 vr n]lv

fhj vftfdf bflvnf ugkb5

n]dk ufpF ljsf ldlt

16 clGtd n]vfkLIf0f M clGtd n]vfkLIf0fsf] nflu |]tf k]z ePsf]df a+s gubL lstfj k]z xg

s]g Tot uf]Zjf efrfy ljnekfO k|df0f fvL |]tf cWofjlws k]z gePsf]n] clGtd

n]vfkLIf0f sfo DkGg ug lsPsf] 5g |]tf cWofjlws uL n]vfkLIf0fsf] nflu k]z

xgkb5

f]x8jf ufpF ljsf ldlt

17 fdflhs Iff s M cflys P]g )amp cgf sdrfLxnfO kflgtlds eQmfgL ubf

k|ltztn] fdflhs Iff s s6[L ugkb5 sfofnon] hgf sdrfLnfO eQmfgL lbPsf]

kflgtlds sddf fdflhs Iff s =(amp$ndash cn ugkb5

18 eQf eQmfgL M ufpF ljsf ldlt lrj gtL cf dxDb cGfLnfO dfls =))ndash sf bn]

)amp gtfj0fb]lv kmfNu0fDdsf] eQf afkt =)))ndash dfq eQmfgL lbg kg]df =))))ndash

eQmfgL lbg kg]df a9L eQmfgL lbPsf] =)))ndash lghaf6 cn ugkb5

19 nfut cgdfg M fahlgs vlb P]g )^ lgodfjnL )^$ cgf of]hgfsf] sd vr

n]Vbf jLs[t nfut cgdfg gfkL lstfa sfoDkGg k|lta]bg lan ekfO cflb FnUg u] dfq

vr n]Vgkb5 sfofnon] kFhLut vr n]Vbf DalGwt of]hgfsf] nfut cgdfg tyf sfoDkGg

k|lta]bg +nUg u] dfq vr ugkg]]df f]x8af uf=la==sf] 8s ddd afkt =)))))ndash

ah]6 vr n]vL p= nfO eQmfgL lbPs]fdf f] sf] nfut cgdfg tyf sfoDkGg k|lta]bg tof

guL =)))))ndash vr n]v]sf]n] pQm k|df0f k]z ugkb5

cffxL ufpF ljsf ldlt

20 clu|d s M cfos P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos l~rt

sf]if bflvnf ugkb5 sfofnon] ljleGg sdrfL kbflwsfLjf6 utjif o jif clu|d

s s6[L gu]sf] sd cGo cn ugkg] sd d]t cn ePsf] gkfOPsf]n] =amp)ndash

cn uL fhj vftfdf bflvnf ugkb5

21 lan ekfO M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+

vr+sf] lan ekfO+ lxtsf] n]vf fVgkg]+ pNn]v 5 sfofnon] vr n]Vg kj ljnekfO +nUg

uL r]s hf+r ufP dfq vr n]Vg kb5 t sfofnon] ljldGg amp ef=g+= ldltdf =amp))ndash

vr n]v]sf]df ljn ekfO +nUg gePsf]n] k]z ugkb5

211 k|f== fd snfz fonfO Nofk6k vlb k]ZsL lbPsf] =))))ndash pknJw ufPsf]df k]ZsL

hgfPsf] kfOPg vrsf] ljn ekfO d]t k]z gePsf]n] k]z ugkb5

212 k|f==fd snfz fonfO df]6fOsn gfdfL sf] nflu k]ZsL lbPsf] elg =))))ndash pknJw

ufPsf]df k]ZsL hgfPsf] kfOPg vrsf] ljn ekfO d]t k]z gePsf]n] k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 242

213 sfofnon] vr n]Vg kj ljnekfO +nUg uL r]s hf+r u] dfq vr n]Vg kb5 ljleGg

ef=g++= ldltdf =)amp)ndash vr n]v]sf]df ljn ekfO +nUg ePsf] gkfOPsfn] lan ekfO

k]z xgkb5

22 utsf] eQmfgL M k|f== fd snfz fonfO ut jifsf] tnj elg ss6[L j]u Psdi7 =^))))ndash

eQmfgL vr n]v]sf]df eQmfgL afFsLsf] d=n]=k=kmf=g+= +nUg u]sf] 5g eQmfgL lbg afFsLsf]

sRRffjfL a]u eQmfgL u]sf] lgodDdt b]lvPg

23 a9L eQmfgL M cflys jif )ampamp sf] n]vfkLIf0f zNs elg xlrg 7fs P08 Pf]lo6nfO

=$^))ndash eQmfgL lbO vr n]v]sf]df lhNnf dGjo ldltsf] )amp$$ sf] kq cgf

=()ndash dfq vr n]Vgkg]df a9L vr n]v]sf] =amp)ndash cn uL sfofnosf] vftfdf

bflvnf ugkb5

24 hUuf vlb M klifbsf] )amp( sf] lg0fo =))))ndash ynL sfod ePsf] cffxL j8f

g+=s ls=g+=(( If]qkmn sYacutef pkndashjfYo rfsL cffxLsf] nflu yfgLo ljgf]b sdf dxtf]af6

vlb ulPsf] 5 cGo sfofnosf] nflu hUUff vlb ubf DalGwt tfns ljefu tyf dGqfnosf]

kq DalGwt sfofnoaf6 vr gePsf] k|df0f lnPsf] kfOPg ty bf]xf]f] vr gePsf] k|df0f

k]z xgkb5

j]NxL ufpF ljsf ldlt

25 n]vfkLIf0f zNs M n]vfkLIf0f zNs egL =ampamp)ndash vr n]vL =$ndash s s6[L u]sf]df

lhNnf dGjo ldltsf] n]vfkLIf0f ZfNs lgwf0f u]sf] kq n]vfkLIf0f k|ltj]bg k]z gxgfsf]

fy s s6[L sd fhj bflvnf k|df0f +nUg gePsf] )ampamp )ampamp$ sf] n]vfkLIf0f

zNs rqm36[ uf=kf=sf] uf]=ef=g+=)amp$ af6 =^))ndash vr n]v]sf]n] bf]xf]f] vr ePsf]

5g eGg lsg] cfwf k]]z gePsf]n] =ampamp)ndash sf] k|df0f k]z ugkb5

26 clu|d s M cfos P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos l~rt

sf]if bflvnf ugkb5 sfofnon] ljleGGf $ hgf sdrfLxjf6 clu|d s s6[L u]sf] =ampndash

ah]6 vr gn]v]sf] pQm s fhj vftfdf bflvnf ugkb5

27 kf]zfs vr M kf]zfs vlb egL ljgf ljn ekfO =))))ndash vr n]v]sf]df ufpF ljsf

ldlttkm k|f== gtL fds[t fo sf== gtL 56[ fo dfq bO hgf sdrfL sfot x]sf]

b]lvPsf]df lghxn] sd aem]sf] ekfO gxgfsf] fy kf]zfs afkt bO sdrfLxsf] nflu

k|ltsdrfL =amp))ndash n] =)))ndash dfq vr n]Vg kfpg] b]lvPsf]n] =)))ndash a9L vr

n]v]sf] nuf eQf afktsf] =)))ndash eQmfgLdf k|ltztn] =)ndash fdflhs Iff s

s6[L gePsf] =) d]t =)ndash fhj vftfdf bflvnf xgkb5

d]ltkufpF ljsf ldlt

28 clu|d s ndash cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos

l~rt sf]if bflvnf ugkb5 sfofnon] hgf sdrfLxjf6 clu|d s s6[L u]sf] =^^)ndash

ah]6 vr gn]v]sf] pQm s bflvnf gu]sf]n] sfofnojf6 vr n]lv fhj vftfdf bflvnf

ugkb5

29 ljn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^ cgf sfofnon] jLs[t ah]6

vr ubf ljn ekfO cgf xg] sd dfq vr n]Vgkb5 ufpF klifbsf] vr afkt +nUg ljn

ekfO cgf =$amp))ndash dfq vr n]Vgkg]df =amp))ndash vr n]v]sf]n] +nUg ljn ekfOeGbf

a9L vr n]v]sf] =)))ndash f]wegf eQmfgL d]t tTsflng lrj gtL ljlgtf zdfjf6 cn

ugkb5

30 fdflhs Iff sM cflys P]g )amp cgf kflgtlds eQmfgLdf k|ltzt fdflhs Iff

s s6[L uL DalGwt fhj vftfdf bflvnf ug kb5 sfofnon] kflgtlds eQmfgL afkt

sdrfL z+s kfjfg fh]Gb| fosf] s6[L u]sf] f== s qmdM =^^)ndash =^)^ndash uL

hDdf =^^ndash DalGwt fhj vftfdf bflvnf guL vftfd x]sf]n] fhj vftdf bflvnf

ugkb5

sf8]gf ufpF ljsf ldlt

31 klifbsf] lg0fo M ahf 6 lgdf0fdf klifbsf] lg0fo j]u =))))ndash j9L vr n]v]sf]

lgodDdt b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 243

32 clu|d s M cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos

l~rt sf]if bflvnf ugkb5 sfofnon] $ hgf sdrfLxaf6 clu|d s s6[L u]sf] =)ampndash

ah]6 vr gn]v]sf] pQm s fhj vftfdf bflvnf ugkb5

vf]lof ufpF ljsf ldlt

33 cgkflts ssectL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ cgf pkef]Qmf

ldltdfkmt yfgLo txsf of]hgfx ~rfng ubf pkef]Qf ldltn] sDtLdf ) k|ltzt

hggtdbfg ugkg] fy sn DkGg ePsf] sfdsf] ) k|ltzt hggtdbfg s6fO sfofnoaf6

lbOg] elg 56ofOPsf] cgbfgsf] () k|ltzt dfq eQmfgL lbgkb5 cwf] wdzfnf eag lgdf0f

vf]lof sf] k|]lt nfut cgdfg Pa+ sfoDkGg k|lta]bg cgf hDdf =$$$)ndash sf] dfq

sfo ePsf]df f]sf] ) k|ltztn] s6fO =((^$ndash dfq sfofnon] cgbfg vr n]Vgkg]df

=$))))ndash vr n]v]sf]n] a9L vr n]v]sf] =))ndash DalGwt pkef]Qmf ldltaf6 cn

ugkb5

34 s s6[L M lgodfgf s s6[L ePsf] sddWo] =)$ndash DalGwt fhj vftfdf bflvnf ug

afFsL b]lvPsf] sd ufpFkflnsfdf 6|fGkm ePsf] b]lvPsf]n] ufpFkflnsfaf6 fhj bflvnf

xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv ( xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv $ xhf lgoldt ugkg] = nfv amp xhf k]ZsL = nfv )

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 244

lji0f ufpFFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -^ nfv ( xhf of] jif+ cfo -( sf]8 nfv amp xhf d]t

-( sf]8 ( nfv amp xhf cfDbfgL ePsf]df -^ sf]8 ( nfv amp( xhf vr+ eO+ - sf]8 nfv ((

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 dfHbft sd M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf ufEg]

lg0fo ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf sfofno uflePsf]

lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf ldnfpg kg] pNn]v

5 g]kfn sfn] )ampamp ut] b]lv fljssf ^ ufpFF ljsf ldltxnfO gofF +rgf cgf

ufeL lji0f ufpFFkflnsf yfkgf ug] lg0fo ePsf] cflys sff]af xtfGt0f ug nufpFsf]df ldf

dwjguf]7 kmnkfL ufpF ljsf ldltsf] gfddf x]sf]aIacute tyf gub dfHbft qmdzM =^)$)ndash

=)ndash =amp)))ndash ufpFFkflnsfdf xtfGt0f u]sf] gb]lvPsf]n] f] sd =^$ndash

ufpFFkflnsfsf] vftfdf bflvnf ugkb5

2 lhGL xtfGt0f M cflys sfolalw lgodfjnL )^$ sf] lgod df sfofnox uflePsf] cjyfdf

ufleg] sfofnon] rfn cjyf ddt Def lnnfd ldGxf ugkg] dfnfdfgsf] kldf0f dNo

d]t vnfO Totf] sfofno vf]h ePsf] jf uflePsf] ldltn] k+tL lbgleq k|ltj]bg tof uL jf

ug nufO DalGwt dGqfno jf ljefun] Totf] dfnfdfgsf] lhDdf lng] lbg] Jojyf x]sf] 5 t

o ufpFFkflnsf yfkgf qmddf uflePsf ldf aqfn qmfn nIdLk vrgf dwjguf]7

kmnkfL aff p4f]0f ufpF ljsf ldltxn] xfnDd klg cfˆgf] lhDdfdf x]sf 3 hUuf

df]6 df]6fOsn 6]lnlehg sDKo6 Nofk6k lk|G6 bfh f]kmf nufot lhGL dfnfdfgxsf]

aaemfy uL ufpFFkflnsfsf] lhGL vftfdf cfDbfgL u]sf] b]lvPg

3 jfL fwg M jfL tyf oftfoft Jojyf lgodfjnL )^ sf] bkmf (-_ adf]lhd sg sfL

sfofnosf] gfddf btf eO btfsf] k|df0fkq k|fKt g]kfn sfsf] jfldTj ePsf] jfLnfO sfL

jfL elgg]5 f]xL] bkmfsf] pkbkmf adf]lhd sfL jfLsf] klxrfgsf] nflu f] jfLsf]

cufl8 tyf k5fl8 cgrLndash sf] v08 -3_ df n]lvP adf]lhd ]tf] Kn]6df ftf] cIf cIacutedf xgkg]

Jojyf ePsf] eP klg ufpFFkflnsfn] fljssf ufpF ljsf ldltxsf] gfddf sfod x]sf yfg

df]6fOsnx lghL gDaKn]6 k|of]udf cfOx]sf]b]lvPsf] xFbf P]gn] tf]s]adf]lhd gDaKn]6 kljtg

uL ufpFFkflnsfsf] gfddf jfL btf gfdfL ug hL b]lvG5

4 k]ZsL PsLs0f M cflys sfoljlw lgodfjnL )^$ df ePsf] k]ZsL DaGwL Jojyf cgk )amp

kmfNug amp ut]af6 yfgLo tx kg+rgf cGtut ufpF ljsf ldltx ufleO lji0f ufpFFkflnsf

yfkgf xFbf ufpF ljsf ldltxdf sfod x]sf] km5of6 ug afFsL k]ZsLsf] kmfF6jfL lnO PsLs[t

afFsL k]ZsLsf] ljj0f tof ugkg]df ufpFFkflnsfn] tL ufpF ljsf ldltxsf] afFsL k]ZsLsf]

lhDd]jfL fL ufpFFkflnsfsf] d]t PsLs[t k]ZsL vftf tof ugkg]df ufpFFkflnsfn] k]ZsL vftf

g fv]sf] kfOPg

5 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ ugff] k]6Lsfsf]

k|of]u gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg gu]sf] sfoqmd

~rfngsf] cgudg tyf kLj]If0f gu]sf] cfGtls n]vfkLIf0f k|ltj]bg tof gu]sf] sfo

ljj0f tof uL sdrfLxnfO clwsf lhDd]jfL glbPsf]]] ddt clen]v vftf gfv]sf] lhGL

xtfGt0f k|lqmofdf cfjZos k|df0f +nUg gu]sf] x]Nk 8]s gfv]sf] jflifs vlb of]hgf tof

gu]sf] ~rflnt sfoqmdsf] tf]lsPsf] dod cgudg dNofIacuteg uL gu]sf] jflifs k|ult k|ltj]bg

tof gu]sf] dNo clea[l4 s lgodfjnL )$ eQmfgLsf] hfgsfL DalGwt cfGtls fhj

sfofnodf glbPsf] lhGL lgLIf0f uL k|ltj]bg dfly sfafxL gePsf] lhGLsf] dNo gvnfPsf]

htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof]

k|rlnt P]g lgoddf ePsf a Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

6 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 245

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf tyf

yfgLo ljsf dGqfnosf] )amp sf] kqsf] aFbf g+= cgf )ampamp Dd sfod x]sf]

|]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6 cfGtls n]vfkLIf0f ufO cflys

ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg] Jojyf ldnfpgsf] nflu klkq ePsf]

b]lvG5 lhNnf ljsf ldlt dn+ujfn] )amp( df afxo n]vfkLIfs lgolQm uL amp fljssf

ufpF ljsf ldlt xsf] n]vfkLIf0f ufO n]vfkLIf0f kfLgtlds eQmfgL u]sf] b]lvof] lhNnf

ljsf ldltsf] cfGtls n]vfkLIf0f zfvfaf6 ugkg] ufpF ljsf ldltsf] cfGtls n]vfkLIf0f

afxo n]vfkLIfsaf6 ufPsf] f]sf] kflgtlds =(ndash eQmfgL u]sf] lgodDdt b]lvPg

7 lan ekfO M |]tfFu +nUg lan ekfO hf]8 hDdf uL Plsg ePkl5 dfq vr n]Vgkg]df vfg]kfgL

tyf kmfO sfoqmdcGtut DoflrEuml km08 afkt vfg]kfgL tyf kmfO jR5tf tyf dGjo

ldltnfO =amp)))ndash eQmfgL u]sf]df f]sf] lan ekfO +nUg u]sf] kfOPg ctM vr n]v]sf]

=amp)))ndash afasf] lan ekfO +nUg uL lgoldt xgkg] b]lvG5

71 |]tfFu +nUg lan ekfO hf]8 hDdf uL Plsg ePkl5 dfq vr n]Vgkg]df vfg]kfgL tyf kmfO

sfoqmd cGtut DoflrEuml km08 afkt vfg]kfgL tyf kmfO jR5tf tyf dGjo ldltnfO

=amp)))ndash sf bn] eQmfgL u]sf]df f]sf] lan ekfO +nUg u]sf] kfOPg ctM vr n]v]sf]

=))))ndash sd afasf] lan ekfO +nUg uL lgoldt xgkg] b]lvG5

8 k]ZsL M cflys sfoljlw lgodfjnL )^$ adf]lhd km5of6 xg afFsL x]sf] k]ZsL sd csf] cflys

jifdf lhDd]jfL fL km5of6 ugkg]df ufpFFkflnsf of] jif =()$$))ndash fljssf ufpF ljsf

ldltn] ut ljutdf lbPsf] k]ZsL =5286236ndash cn jf km5of6 u]sf] b]lvPg ctM lgodfjnLdf

tf]lsPsf] k|lqmof ckgfO pQm k]ZsL km5of6 ugkb5

ldf ufpF ljsf ldlt

9 cfGtls cfo M o jif ahf 7]Ssfaf6 =amp)$))ndash kf]vL 7]Ssfaf6 =()ndash cfDbfgL

b]vfPsf]df f]sf] 7]Ssf kmfOn k]z xg gcfPsf]n] 7]Ssfaf6 k|fKt cfonfO olsg ug lsPg

10 |]tf k]z gePsf] M dfh sNof0f ojf s]Gb|sf gfddf =$)))ndash vr n]vL f] s]Gb|sf] gfdsf]

vftfdff hDdf u]sf]df f] vrFu DalGwt lan ekfO nufotsf k|df0fx k]z gePsf]n] f]sf]

=$)))ndash sf] |]tf k]z uL n]vfkLIf0f ufpg kb5

aqfn ufpF ljsf ldlt

11 clu|d s M cfos P]g ) sf] bkmf (-_ adf]lhd aflGbfJolQmn] 7]Ssf jf sf afkt krf

xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr k|ltztsf bn]

sssectL ugkg] Jojyf 5 ufpF ljsf ldltn] fgs OG6k|fOh]haf6 d=c= safx]s =ampndash

dNosf] df]6fOsn vlb uL eQmfgL u]sf]df pkf]Qm adf]lhdsf] s ssectf uL eQmfgL ugkg]df

s ssectf guL eQmfgL ulPsf]n] =ndash s afktsf] sd cn uL fhj bflvnf ugkb5

qmfn ufpF ljsf ldlt

12 cfGtls cfo M o jif kf]vL 7]Ssfaf6 =)))ndash cfDbfgL b]vfPsf]df 7]Ssf kmfOn k]z xg

gcfPsf]n] 7]Ssfaf6 k|fKt cfonfO olsg ug lsPg

kmnkfL ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 246

13 fhj cnL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_ sf] v08 -`_

adf]lhd cfGtls cfotkm cn pk ug afFsL sdsf] nut cgrLndash$ sf] 9fFrfdf clen]v

ugkg] Jojyf x]sf] 5 ufpF ljsf ldltn] kf]vL 7]Ssf sf ug] 7]= fd ksf lag nIdLk

vrgf $ af6 o jif k|fKt xgkg] 7]s sd =^))ndashcn pk ug afFsL b]lvPsf]n] lgodfjnL

adf]lhd clen]v fvL f] sd cn u]sf] gb]lvPsf]n] 7]Ssf afktsf] =$^))ndash cn ugkb5

affp4f]0f ufpF ljsf ldlt

14 vr k|df0f M ufpF ljsf ldltn] ljleGg lgdf0f sfo uL ah]6 vr n]v]sf]df f] vrsf] jLs[t

nfut cgdfg k|fljlws dNofIacuteg gfkL lstfa sfoDkGg k||ltj]bg lan ekfO j]u =600400ndash vr n]v]sf] xFbf f] vrFu DalGwt k|fljlws k|ltj]bg lan ekfO k]z ugkb5

15 fdflhs Iff s M cfos P]g ) sf] bkmf () adf]lhd clu|d s ssectL ug] JolQmn] cfkmn]

ssectL u]sf] s csf] dlxgfsf] ut]leq bflvnf ugkg] k|fjwfg x]sf] 5 ufpF ljsf ldltn]

sdrfLsf] tna eQfdf ssectL u]sf] fdflhs Iff s =2173ndash fhj bflvnf ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] =) nfv ( xhf k]ZsL = sf]8 () nfv

$ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 247

a|xDkL ufpFFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv ^ xhf of] jif+ cfo -^ sf]8 nfv xhf

d]t -^ sf]8 amp nfv ^( xhf cfDbfgL ePsf]df -^ sf]8 ^ nfv xhf vr+ eO+ - nfv

$$ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ sfofnosf]

rgf j]efO6df k|jfx gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg

gu]sf] sfo ljj0f tof uL sdrfLxnfO clwsf lhDd]jfL glbPsf] lhGL lgLIf0f uL

ufO k|ltj]bg glnPsf] ]jf k|jfx k|lqmof j[4 tyf ckfEuml dqL n+lus dtfdns gx]sf] ]jf

k|jfx k|efjsfL agfpg ]jfu|fxL+u cGtlqmof 3DtL ]jf fjhlgs gjfO nufotsf sfo

cf+lzs kdf dfq u]sf] tnjL k|ltj]bg kflt gu]sf] e|d0f clen]v gfv]sf] htf slkmot

b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt

P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

2 lhGL xtfGt0f M cflys sfolalw lgodfjnL )^$ sf] lgod df sfofnox uflePsf]

cjyfdf ufleg] sfofnon] rfn cfjyfsf ddt Def lnnfd ldGxf ugkg] dfnfdfgsf]

kldf0f dNo d]t vnfO Totf] sfofno vf]h ePsf] jf uflePsf] ldltn] k+tL lbgleq

k|ltj]bg tof uL jf ug nufO DalGwt dGqfno jf ljefun] Totf] dfnfdfgsf] lhDdf lng]

lbg] Jojyf ldnfpg kg] eGg] Jojyf x]sf] 5 t o ufpFFkflnsf yfkgfsf] qmdsf uflePsf

fljssf j6f uflj cfxL gtLk f]gfdfO ufljxn] xfnDd klg cfˆgf] lhDdfdf x]sf

3 hUuf df]6fOsn bfh nufotsf lhGL dfnfdfgxsf] aaemfy uL ufpFFkflnsfsf]

lhGL vftfdf cfDbfgL afFlwPsf] b]lvPg

3 s bflvnf M cfos P]g ) sf] bkmf -$_ df dNo clej[laring sdf btf ePsf] ]jf k|bfos

jflGbf JolQmnfO eQmfgL u]sf] ]jf zNsdf eQmfgL sdsf] = k|ltztsf bn] clu|d s ssectL

ugkg] Jojyf 5 o sfofnon] ufpFkflnsfsf] ejg lgdf0fsf] lgEuml ljnsf] sd =^ndash

pkef]Qmf ldltnfO eQmfgL lbbf =^(ndash afjsf] sd dNo clej[laring sdf btf ePsf]

]jf k|bfosnfO eQmfgL ePsf] b]lvPsfn] clu|d s ssectL ugkg] sd =)$ndash 56 ePsfn]

cn ugkb5

4 dNo clej[l4 s M dNo clej[l4 s lgodfjnL ) sf] lgod ^-s_ df 7]Ssf lbg] sfL

lgsfo fjhlgs +3 +yf jf btf ePsf] JolQmn] cfkmn] u]sf] 7]Ssf Demftf s eQmfgLsf]

hfgsfL DalGwt cfGtls fhj sfofnodf lbgkg] Jojyf 5 sfofnon] ljleGg dodf ^

kmdaf6 sfofno fdfg vlb u]sf] 5 f] vlb ubf =195624ndash dNo clej[l4 s eQmfgL

ePsf]n] f] eQmfgLsf] hfgsfL DalGwt cfGtls fhj sfofnodf lbgkb5

5 a]h clen]v M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf

vftf ~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFFkflnsf tyf gukflnsfdf

dflxt ePsf fljssf ufpFF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] a]h clen]v

dfof]hg ePsf] ufpFFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h

DkLIf0f sfo ugkb5

e]NxL ufpF ljsf ldlt

6 ljn ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] sfggL Jojyf 5 sfofnon] df]6fOsn vlb uL eQmfgL

lbbf vrsf] laneGbf efraf6 =ampampndash vr n]v]sf] 5 pQm ljn ekfOeGbf a9L vr n]v]sf]

sd cn xgkb5

7 ssectL bflvnf M cfos P]g ) sf] bkmf ( cgf Aofh k|fs[lts |f]t f]oN6L ]jf zNs

sldzg af]gsf] eQmfgLdf = k|ltzt clu|d s ssectf uL fhj bflvnf ugkg] Jojyf 5

sfofnon] ljleGGf dodf vlb eQmfgLdf s ssectL gu]sf] =2810ndash cn uL bflvnf

xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 248

8 s ssectL M cfos P]g ) sf] bkmf -_ df k|ltkmnsf] eQmfgL ubf k|ltzt s ssectf

ugkg] sfggL Jojyf 5 o sfofnosf sdrfLxnfO k|f]Tfxg eQf =)ndash eQmfgL

ePsf]df pQm eQmfgLdf s ssectL ugkg] s =17550ndash cn uL bflvnf ugkb5

9 gubL lb Jojyfkg M cflys sfoljlwlgodfjnL )^$ sf] lgod (-_ adf]lhd k|To]s

sfofnon] ljlgof]hg fhj wf6L lhGL cGo cfDbfgL vrsf] n]vf dxfn]vf kLIfssf]

sfofnoaf6 jLs[t 9fFrfdf fVgkg] sfggL Jojyf 5 n]vf le8g] k|dfl0ft sfuhftx klg

lnlnfa4 tlsfn] fVgkg] sfggL Jojyf 5 t sfofnon] o cflys jifdf dfnkf]t cnL

gePsf] elg cfDbfgL b]vfPsf] 5g

10 ljljw vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] sfggL Jojyf 5 sfofnon] ljljw vr egL kmf]6f]skL lan

ekfOsf cfwfdf vr n]v]sf] fy ~rfng vr a9g] uL vr ug] k|j[ltnfO lgoGq0f ugkb5

11 df]6fOsn M jfL tyf oftfoft Jojyf lgodfjnL )^ sf] lgod (-_df sg sfL

sfofnosf] gfddf btf eO btfsf] k|df0fkq k|fKt g]kfn sfsf] jfldTj ePsf] jfLnfO

sfL jfL elgg]5 f]xL] bkmfsf] pkbkmf adf]lhd sfL jfLsf] klxrfgsf] nflu f]

jfLsf] cufl8 tyf k5fl8 cgrLndash sf] v08 -3_ df n]lvP adf]lhd ]tf] Kn]6df ftf] cIf

cIacutedf xgkg] Jojyf 5 o ufljn] )ampamp df vlb u]sf] af=$) k=) gDasf]

df]6fOsn sfofnosf] gfddf gfdfL guL k|of]u u]sf] b]lvG5 pQm df]6fOsn tTsfn

gfdfdL uL ufpFFkflnsfsf] lhGL vftfdf cfDbfgL afFWgkb5

12 k]ZsL afFsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg]

km5of6 ug] sfggL Jojyf 5 o ufpFF ljsf ldltn] ut ljut jifsf] k]ZsL clen]v d]t

bt fv]sf] b]lvbg ljutsf n]vfkLIf0fn] cfFNofPsf] k]ZsL =ampndash o cflys jifdf

JolQmnfO lbPsf] k]ZsL =))ndash d]t uL hDDff =))(ndash k]ZsL afFsL x]sf]

b]lvG5 pQm k]ZsL lgodfgf km5of6 ugkb5

kf ufpF ljsf ldlt

13 s ssectL] M cfos P]g ) sf] bkmf tyf ( df |f]tdf s ssectL ugkg] Jojyf 5 o

sfofnon] pkjfYo rfsL kfsf] 3 ef8f =$)))ndash eQmfgL lb+bf ef8f afktsf] ) k|ltzt

s ssectL gu]sf] =$))ndash tyf lrj sdf ofbjnfO eQf afkt =)))ndash eQmfgL lb+bf s

ssectL gu]sf] =)ndash d]t $^)ndash cn ugkb5

14 gub dfHbft M cfondashJoo ljj0f cgf fljssf] ufljtkm =$)ndash gub dfHbft x]sf]

b]lvPsf] xFbf pQm sd a+s bflvnf ugkb5

15 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg] km5of6

ug] sfggL Jojyf 5 o ufpFF ljsf ldltn] ut ljut jifsf] k]ZsL =^))ndash hDd]jfL

f]sf] o cflys jifsf] JolQmxsf] =88000ndash d]t uL=()^)))ndash lgod cgf

km5of6 ugkb5

lqejggu ufpF ljsf ldlt

16 gub dfHbft M cfondashJoo ljj0f cgf fljssf] ufljtkm =amp)^ndash gub dfHbft x]sf] b]lvPsf]

xFbf pQm sd cljnDag a+s bflvnf ugkb5

17 s ssectL M cfos P]g ) sf] bkmf cgf |f]tdf s ssectL ugkg] Jojyf 5 sfofnon]

sdrfLnfO eQmfgL lb+bf s ssectL gulPsf] =)ndash lgh sdrfLxaf6 cn xgkb5

18 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg] km5of6

ug] sfggL Jojyf 5 o ufpFF ljsf ldltn] ut ljut jifsf] k]ZsL =^ampndash lhDd]jfL

f]sf]df pQm k]ZsL lgod cgf km5of6 ugkb5

gf]s]Njf ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 249

19 s ssectL] M cfos P]g ) sf] bkmf -_ df k|ltkmnsf] eQmfgL ubf k|ltzt s ssectf

ugkg] sfggL Jojyf 5 o sfofnosf sdrfLxnfO k|f]Tfxg eQf eQmfgL ePsf]df pQm

eQmfgLdf s ssectL ugkg] s =20400ndash cn uL bflvnf ugkb5

20 fdflhs Iff s M cfos P]g ) sf] bkmf df k|ltkmnsf] eQmfgL ubf k|ltzt

fdlhs Iff s ssectL ugkg] sfggL Jojyf 5 o sfofnosf sfofno xof]uL gtL fdsnfz

fonfO =^ndash tna eQf eQmfgL ubf lgodfgf fdflhs Iff s ssectL gu]sf]

=ampndash lgh sdrfLaf6 cn ugkb5

21 tflnd vr M tflnddf lkmfl u]sf] kq d]t dfj]z guL o sfofnosf uflj lrj

uh]Gb| ldgtn] Ifdtf ljsf egL =)))ndash vr n]v]sf]] b]lvG5 s] stf] tflnd xefuL xFbf

s] slt ljwf k|fKt xg] xf] f]sf] cfwf ljgf vr n]v]sf] 5 tflnddf lkmfl u]sf] kq

kfpg] ]jf ljwfsf] k|df0f k]z ug] cGoyf cn ugkb5

22 ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df vr ubf vrsf] lan

ekfO lxtsf] n]vf fVgkg] sfggL Jojyf 5 sfofnon] nlIft ju dx dxtkm ljkGg

dlxnf lnfO sfoqmd ~rfng ug] egL efrfy nlIft dxFu ePsf] Demftf a+sdf

sd hDdf u]sf] efr d]t +nUg guL =)))))ndash tyf 8s ddt egL =ampndash

nfut cgdfg tof uL =^)))ndash vr n]v]sf vr n]v]sf] 5 vr vNg] ljn ekfO k]z

ugkb5

23 gub dfHbft M cfondashJoo ljj0f cgf fljssf] ufljtkm =^ampndash gub dfHbft x]sf]

b]lvPsf] xFbf pQm sd a+s bflvnf ugkb5

24 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg] km5of6

ug] sfggL Jojyf 5 o ufpFF ljsf ldltn] ut ljut jifsf] k]ZsL clen]v d]t bt

fv]sf] b]lvbg ljutsf n]vfkLIf0fn] cf+NofPsf] k]ZsL =)^)))ndash o cflys jifdf ^

JolQmnfO lbPsf] k]ZsL =1706000ndash d]t uL hDDff =$))))ndash k]ZsL afFsL x]sf]

b]lvG5 pQm k]ZsL lgodfgf km5of]6 ugkb5

25 a|xDkL ufljtkm M n]vfkLIf0fsf nflu k6s k6s tfs]tf ubf d]t sfofnon] cflys ljj0fsf

fy |]tf n]vfkLIf0f 8f] dIf k]z ug gs]sf]n] o ufljsf] )ampamp$ sf] =11913897ndash n]vfkLIf0f ulPsf] 5g

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 $ nfv amp xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = nfv ^ xhf lgoldt ugkg] = sf]8 nfv xhf k]ZsL

=( nfv ) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 250

fdgu ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =$ nfv $$ xhf of] jifsf] cfo =( sf]8 $ nfv (

xhf d]t =( sf]8 ) nfv amp xhf cfDbfgL ePsf]df = sf]8 amp nfv xhf vr eO =amp(

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o gukflnsf cGtut j8f sfofno

tyf fljssf ^a6 ufpFF ljsf ldltxn] )amp kmfug amp Ddsf] a+s gubL lstfadf hf]8 hDdf

gu]sf] vrsf] kmfF6jfL -d=n]=k=kmf=g+=_ k]ZsL afFsLsf] ljj0f -d=n]=k=kmf=g+=$_ gagfPsf] fy

a+s gubL lstfa lhGL vftf d]t k|dfl0ft u]sf] b]lvPg haf6 cflys sff]af lgod+ut g

ePsf] 5 eGg lsPg o DaGwdf tfns sfofnon] j8f dfkmt xg] cflys sff]afnfO lgoGq0f

ugkb5

2 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ ]jfu|fxL+u

cGtlqmof sfo ug] gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg

gu]sf] clVtofL tyf sfoqmd jLs[ltsf] hfgsfL dodf k|fKt gePsf] ah]6 lgsff dodf

gePsf] sfo ljj0f tof uL sdrfLxnfO clwsf lhDd]jfL glbPsf] zfvfdividedxfzfvfxn]

~rfng ug] sfoqmdsf] afF8kmfF8 ubf hgzlQmsf] cefjn] sfoqmd ~rfng ug kofKt do

k|fKt gu]sf] e|d0f clen]v gfv]sf] vrsf] ah]6 lxfa tof gu]sf] lhGL lgLIf0f uL

lhGL fdfg Jojlyt ugkg]df f] gu]sf] bflvnf +Vof fvL bflvnf k|ltj]bg Jojlyt

gu]sf] ]jf k|jfx wfsf] nflu OG6g]6 jf j]esf] dfWodaf6 a+slNks Jojyf gckgfPsf]

cfGtls n]vfkLIf0f gufPsf]tnjL k|ltj]bg kflt gu]sf]~rflnt of]hgfxsf] vrsf]

fdflhs kLIf0f fjhlgs n]vfkLIf0f gufPsf] htf slkmot b]lvPsf 5g hn] ubf+

sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j

Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

3 lhGL M ldlt )amp$ df f]nf dfu|L vlb uL eQmfgL u]sf]df lhGL cfDbfgL gafFwL vr

n]lvPsf] sd =()))ndash sf] bflvnf k|df0f k]z ugkb5

4 kFhLuttkm M fdflhs klrfns fdl+x ofbjn] emf]nf tyf cGo sfo d]tsf] nfuL

=()))ndash sf eQmfgLdf uf=lj= 56fn xfn a8f g+= ^ df ljt0f u]sf] ekfO tyf

DalGwt +yfnfO aemfPsf] k|df0f gb]lvPsf] =()))ndash ljt0f ekfO k]z xgkb5

vjf ufpF ljsf ldlt

5 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v

5 cf=j= )ampamp$ df =^$ndash cnL ePsf]df o jifdf Uuml n] xg] =ndash lhNnf

dGjo sf]ifdf bflvnf ePsf] k|df0f ugkb5

6 kFhLuttkm M cfos P]g ) sf] bkmf ( cgfsf] eQmfgLdf eQmfgL sdsf] = k|ltztn]

clu|d s slsect ugkg] Jojyf x]sf] 5 lxdfno0f Knfosf] eQmfgLdf =)))ndash sf] =

k|ltztn] clu|d cfo s =^$ndash bflvnf ugkb5

7 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon]

ljleGg sdrfL Pj+ +yfnfO ljleGg sfdsf] lgldQ ut ljutdf lbPsf] k]ZsL =amp$)$ndash

tyf o jif Ps +yfnfO lbPsf] k]ZsL =))ndashd]t =)^($ndash xfnDd klg

km5of6 u]sf] b]lvPg pQm k]ZsL lgod cgf cfjZos sfafxL uL cn km5of6 ugkb5

]vfgf ufpF ljsf ldlt

8 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 251

5 )ampamp$ df =^$)ndash cnL ePsf]df o jifdf Uuml n] xg] =^)ndash lh=== sf]ifdf

bflvnf gePsf]n] f]sf] bflvnf k|df0f k]z ugkb5

9 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ -_ adf]lhd vr

ubf vrsf] lan ekfO lxt n]vf fVgkg] pNn]v 5 uf]ljGb dlnsn] lnPsf] eQmfgLdf ekfO

+nUg gePsf] =$^)ndash ekfO k]z ugkb5

10 kFhLuttkm M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ -_ adf]lhd vr

ubf vrsf] lan ekfO lxt n]vf fVgkg] pNn]v 5 lg=df=lj=wf]ljlgofsf k|=c=gtL dxfb]j

dxtf]n] afnaflnsf sfos|daf6 lnPsf] =))))ndash k]ZsLdf =$(()ndash sf] dfq ljn fvL k]ZsL

km5of6 u]sf]n] gku =$))ndash cn ugkb5

11 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 sfofnon] ut ljutsf] k]ZsL

=)^^ampndash xfnDd klg km5of6 gu]sf]n] lgod cgf cfjZos sfafxL uL cn

km5of6 ugkb5

12 of]hgf ~rfng M ufpF ljsf ldltaf6 ~rflnt qmdfut of]hgfx o sfofnoaf6 5gf6

ePsf of]hgfx ~rfng uL eQmfgL vr n]v]sf]df pQm of]hgfx sg cjyfdf 5g f]sf]

ljj0f tof u]sf] b]lvPg hn] ubf cfˆgf] If]qleq cfufdL lbgdf of]hgf 5gf6 ubf bf]xf]f]

kg] bf]xf]f] eQmfgL xg] ~rflnt of]hgfsf] xfnsf] lylt cjnf]sg xg Sg] b]lvbg ty

~rflnt DkGg of]hgfxsf] clen]v fVgkb5

13 cfGtls n]vfkLIf0f k|ltj]bg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z

)amp$ sf] aFbf g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfggcgf cfˆg cfGtls

n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6 ufpg

kg] Jojyf u]sf] 5 ufpF+ ljsf ldltxsf] )amp$ gtfj0fb]lv )amp kmfNu0f amp Ddsf]

|]tf lh=lj==sf] lg0fo cgf ut cflys jifsf n]vfkLIfsxaf6 n]vfkLIf0f ufO k|ltj]bg

lnPsf] kfOof] ty f] k|ltj]bgdf pNn]lvt Joxf]fx pk sfafxL ugkb5

14 utljutsf] a]h M sfofnoxn] utljutsf] clGtd n]vfkLIf0f k|ltj]bgdf cfNofOPsf

a]hxsf] nut fvL lgodfgf cfjZos sfafxL uL km5of6 ugkb5 fdgu

ufpFkflnsfdf dflxt ePsf ufpF ljsf ldltxsf] ut ljut jifxsf] clGtd n]vfkLIf0f

k|ltj]bgdf cfNofOPsf] a]hxsf] nut fvL km5of6 ugkb5

fdgu axcjf ufpF ljsf ldlt

15 lhGL M ldlt )ampdividedivide) ut]df vlb ePsf] =))ndash fdfgsf] lhGL bflvnf gePsf]n]

bflvnfsf] k|df0f k]z ugkb5

16 k]ZsLM yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 ljleGg sdrfLxn] lnPsf] k]ZsL

=^(ndash cflys jifsf] cGtDd km5of6 gePsf]n] lgod cgf km5of6 ugkb5

5f]6fn ufpF ljsf ldlt

17 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v

5 o jif sfofnodf p7]sf] dfnkf]t sd =^$ndash sf] Uuml sf] sd lhNnf dGjo

ldltdf k7fpg kg] ePsf]n] =$ndash bflvnf k|df0f k]z ugkb5

18 clu|d cfos M cfos P]g ) sf] bkmf ( cgfsf] eQmfgLdf eQmfgL sdsf] =

k|ltztn] clu|d s slsect ugkg] Jojyf x]sf] 5 f]lxt c6f] ]G6 dn+ujfaf6 df]6fOsn

vlb eQmfgL =())))ndash sf] clu|d cfos =)ndash bflvnf ugkb5

19 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 252

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 o sfofnosf] gfddf x]sf] ut jifsf]

=^^))ndash o jifsf] afFsL k]ZsL =amp))))ndash d]t =^^))ndash cflys jifsf] cGtDd

km5of6 gePsf]n] lgod cgf km5of6 ugkb5

lf6 ufpF ljsf ldlt

20 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 fdphog fon] ljleGg sfosf] nflu

lnPsf] k]ZsL =amp)))ndash lgodfgf km5of6 ulgkb5

201 o sfofnosf $) JolQmutdividesdrfLxsf] gfddf x]sf] k]ZsL $(ndash tyf o jifsf]

=)))))ndash cflys jifsf] cGtDd km5of6 gePsf]n] lgod cgf km5of6 ugkb5

21 clu|d cfos M cfos P]g ) sf] bkmf ( cgfsf] eQmfgLdf eQmfgL sdsf] =

k|ltztn] clu|d s slsect ugkg] Jojyf x]sf] 5 sfofnon fgs OG6k|fOh]hFu df]6fOsn

vlbsf] eQmfgL =())ndash sf] clu|d s =ndash llsf KnfonfO eQmfgL u]sf]

d]lgL dfgsf] =)$ndash sf] clu|d s =^^ndash kmlgr vlb ubf =)$))ndash sf]

clu|d cfos =)^ndash bflvnf gu]sf]n] =^)ndash fhj bflvnf ugkb5

u8lxof ufpF ljsf ldlt

22 dfnkf]t M of] jif dfnkf]t cnL sd =))ndash sf] k|ltztn] lhNnf dGjo ldltdf

bflvnf ugkg] =ampndash ut jifsf] afFsL sd =)ndash d]t =^ndash bflvnf u]sf] kfOPg

bflvnf k|df0f k]z ugkb5

23 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 o sfofnosf

JolQmutdividesdrfLxsf] gfddf x]sf] k]ZsL =)()ndash lgodfgf km5of6 ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =amp nfv ^$ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = xhf lgoldt ugkg] = nfv xhf k]ZsL = nfv $ xhf x]sf]

5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 253

sljnfL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpF+kflnsfsf] ut jifsf] dfHbft =amp xhf of] jifsf] cfo =amp sf]8 nfv $ xhf d]t

=amp sf]8 ( nfv xhf cfDbfgL ePsf]df =^ sf]8 nfv xhf vr eO =) nfv ( xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o gukflnsf cGtut j8f sfofno

tyf fljssf $ j6 ufpFF ljsf ldltxn] )amp kmfug amp Ddsf] a+s gubL lstfadf hf]8

hDdf gu]sf] vrsf] kmfF6jfL k]ZsL afFsLsf] ljj0f gagfPsf] fy a+s gubL lstfa lhGL vftf

d]t k|dfl0ft u]sf] b]lvPg haf6 cflys sff]af lgod+ut g ePsf] 5 eGg lsPg o

DaGwdf tfns sfofnon] j8f dfkmt xg] cflys sff]afnfO lgoGq0f ugkb5

2 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ ]jfu|fxL+u

cGtlqmof sfo ug] gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg

gu]sf] clVtofL tyf sfoqmd jLs[ltsf] hfgsfL dodf k|fKt gePsf] ah]6 lgsff dodf

gePsf] sfo ljj0f tof uL sdrfLxnfO clwsf lhDd]jfL glbPsf] zfvfdividedxfzfvfxn]

~rfng ug] sfoqmdsf] afF8kmfF8 ubf hgzlQmsf] cefjn] sfoqmd ~rfng ug kofKt do

k|fKt gu]sf] e|d0f clen]v gfv]sf] vrsf] ah]6 lxfa tof gu]sf] ufpFkflnsf cGtut ufpFF

ljsf ldltxn] lhGL lgLIf0f uL lhGL fdfg Jojlyt ugkg]df f] gu]sf] ufpF+kflnsfn]

lhGL bflvnf k|ltj]bgdf lnln]jf bflvnf +Vof fvL bflvnf k|ltj]bg Jojlyt gu]sf]

]jf k|jfx k|lqmof a[4 tyf ckfEumldqL x]sf] 5g ]jf k|jfx wfsf] nflu OG6g]6 jf j]esf]

dfWodaf6 a+slNks Jojyf gckgfPsf] cfGtls n]vfkLIf0f gufPsf] ~rflnt of]hgfxsf]

vrsf] fdflhs kLIf0f fjhlgs n]vfkLIf0f gufPsf] htf slkmot b]lvPsf 5g hn]

ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf

j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

3 OG6g]6 M sfofnon] jfO DofS OG6g]6 h8fg u]sf] etmfgL vr sd =)((ndash n]lvPsf]

b]lvof] t jfO DofS ]jf ~rfngdf gcfPsf]n] f]sf] wf ug] k|of ufpFkflnsfaf6 ePsf]

b]lvPg otkm sfofnon] Wofg lbgkb5

hdlgof ufpF ljsf ldlt

4 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon]

ljleGg sfdsf] lgldQ ut ljutdf ljleGg sdrfL JolQm kbflwsfL Pj+ +yfnfO lbPsf]

k]ZsL =)ampamp)ndash xfnDd klg km5of6 u]sf] b]lvPg pQm k]ZsL lgod cgf cfjZos

sfafxL uL cn km5of6 ugkb5

5 clu|d s M u[x f]ef kmlgr axyjf nfxLsf] )amp ut]sf] ljn cgf vlb etmfgL

=^))))ndash sf] =) k|ltztn] xg] clu|d cfos =amp(ampndash cn uL bflvnf ugkb5

x]dk ufpF ljsf ldlt

6 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k|f== lzjgfy rfwLn] dflhs Iff

eQf ljt0f ug lnPsf] k]ZsL sd =))))ndash ljleGg sdrfLxaf6 km5of6 xg

afFsL k]ZsL =)))ndash d]t =^)ndash lgodfgf km5of6 ugkb5

sljnfL ufpF ljsf ldlt

7 lhGL M nfnjGbL ck]6 k|]nfO =)))ndash eQmfgL u]sf] dfgsf] lhGL cfDbfgL afFw]sf]

b]lvPg sfofnon] dfnfdfgsf] cfDbfgL afFwL k|df0f k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 254

8 clu|d s M cfos P]g ) sf] bkmf ( cgfsf] eQmfgLdf eQmfgL sdsf] = k|ltztn]

clu|d s ssectL ugkg] Jojyf x]sf] 5 sfkmn] a|b P08 ll6n bfh pBf]u jlbjfnfO

=^($ampampndash eQmfgL u]sf]df clu|d cfos =) n] s ssectf gu]sf]n] =(ndash cn uL

bflvnf ugkb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 o sfofnotkm =))$ndash cflys

jifsf] cGtDd k]ZsL km5of6 gePsf]n] lgod cgf km5of6 ugkb5

klof ufpF ljsf ldlt

10 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnL sd =$ndash sf] k|ltztn] lhNnf dGjo ldltdf bflvnf

ugkg] =)ndash ut jifsf] afFsL =((ndash uL hDdf =)ndash bflvnf u]sf] k|df0f k]z

ugkb5

11 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon]

ljleGg sfdsf] lgldQ ut ljutdf ljleGg sdrfL JolQm kbflwsfL Pj+ +yfnfO lbPsf] k]ZsL

=(amp$^ndash xfnDd klg km5of6 u]sf] b]lvPg pQm k]ZsL lgod () cgf cfjZos

sfafxL uL cn km5of6 ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =amp nfv ^ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = xhf lgoldt ugkg] =^ xhf k]ZsL =amp) nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 255

uf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft =(( xhf of] jif cfo =( sf]8 $( nfv xhf d]t

=( sf]8 ) nfv xhf cfDbfgL ePsf]df =$ sf]8 ^ nfv ^ xhf vr eO =$ sf]8 ^ nfv

( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhDd]jfL M ufpF ljsf ldltxsf] )amp kmfNu0f dfGtsf] dfHbft sfod ePsf] ufpFkflnsf jf

gukflnsfdf lhDd]jfL fgkg]df sfofnon] ufpF ljsf ldltxaf6 fgkg] lhDd]jfL Psdi7

b]vfPsf]n] olsg xg Sg] cjyf gx]sf]n] ufpF ljsf ldltxaf6 sd =2534413ndashf]sf] jf

gf]sf] DaGwdf sfofnon] olsg ugkb5

2 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofIacuteg ubf+ vlb of]hgf tof

gu]sf] pkef]Qmf ldltn] cgudg dNofIacuteg gu]sf] ~rflnt cfof]hgfsf] hfrkf tyf kmkmfs

gu]sf] If]qut vr+sf] ljj0f tof gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf]

cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL

cfGtls lgoGq0f b=9 agfpg kb+5

3 ldf g3fO vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df jLs[t ah]6sf]

kllwleq xL] P]g jdf]lhd szNs ]jf zNs bt ef8faf6 p7fPsf] sn sdsf] kRrL nfv

k+of Dd cfDbfgL xg] lhNnf ljsf ldlt jf gukflnsfn] clwstd f7L k|ltzt kRrL nfv

b]lv krf nfv k+of Dd cfDbfgL xg]n] clwstd rfnL k|ltzt krf nfvb]lv Ps sf]8

k+ofDd cfDbfgL xg]n]] tL k|ltzt Ps sf]8 k+ofeGbf al9 cfDbfgL xg] gukflnsfn] kRrL

k|ltzt eGbf al9 sd k|zflgs sfdsf] nflu vr ug gkfOg] Jojyf 5 gukflnsfn] of] jif

cfGtls cfo =($)ndash u]sf]df tL k|ltztn] xg cfpg] sd =($ndash vr ug ldNg]df

k|zflgs vr =()$^ndash u]sf] b]lvg cfPsf]n] tf]lsPsf] LdfeGbf =^))ndash a9L vr

u]sf] b]lvof] ctM lgb]lzsfsf] cg0f uL k|zflgs vr tf]lsPsf] ldfleq vr uL ljsffTds

ultljlw cuf8L a9fpgtkm Wofg lbg kb5

4 zLifs kmsMyfgLolgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df jLs[t

ah]6 sfoqmdsf] Ldfleq xL lgwflt sfodf vr ugkg] Jojyf 5 sfofnon]ljleGg sfoqmd

jfkt =$$)ndash rfn k|s[ltsf vrx kFhLut zLifsaf6 eQmfgL u]sf] b]lvof] ctM lzifsut vr

sddf Wofg lbgkb5

5 nfut cgdfg M fjhlgs vlb P]g )^ sf] bkmf -_ df fjhlgs lgsfon] Ps nfv k+ofeGbf

a9Lsf] vlb ubf nfut cgdfg tof ugkg] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg] uL

6qmf 6qmf kfL vlb ug gxg] tyf fjhlgs vlb lgodfjnL )^$ sf] lgod ( sf] pklgod -s_

df vlb DaGwL Dk0f sfd Pp6 vlb Demftfaf6 xg Sg] jf sfd lkR5] 5sect vlb Demftf

ugkb5 eg] DaGwdf ljrf ugkg] Jojyf 5 sfofnon] gu oftfoftsf] uof]hgf tyf 9n

lgsfsf] uof]hgfsf] k|ltj]bg tofL sfosf] nflu nfut cgdfg j]u Dk0f sfd Pp6 Demftfaf6

xg Sg]df Pp6 sfonfO rf 6qmf kfL =amp)))ndash eQmfgL lbPsf]n] clgoldt b]lvof] ctM vlb

sfo Dkfbg ubf k|ltkwf lldt gxg] uL vlb sfjfxL ugkb5

6 xL of]hgf M fjhlgs vlb lgodfjnL )^$ sf] lgod amp df xL of]hgf htf ljifosf] l8hfOg

vlb ug kbf Totf] l8hfOgDaGwL ljt[t ljj0flxtsf] sfuhft tof uL Totf] sfuhft cgk

l8hfOg k|ltof]lutf ufO pkoQm l8hfOg vlb ug Sg] Jojyf 5 sfofnon] gu oftfoft tyf

9n lgsfsf] uof]hgf tof ubf xL ljsfsf] nflu pkoQm l8hfOgsf] nflu k|ltof]lutf ufO

l8hfOg vlb ug pkoQm b]lvG5

7 vr k|df0fMcflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df sg sdsf] eQmfgL lbbf+ Lt ku]

jf gku]sf] hfFr ugkg] Jojyf 5 sfofnon] lzIffsf] kxFr aflx x]sf afnaflnsfxsf] nflu r]tgf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 256

sfoqmd DkGg ePsf] tyf vrsf] ki6ofO j]u tfO Ps uX| sfL +yfnfO =)))))ndash eQmfgL

u]sf]n] sfoqmdFu DaGwLt vrxsf] ki6ofO ug] k|df0f k]z ugkg] b]lvof]

8 gDsf] cfwf M fjhlgs vlb lgodfjnL )^$ sf] lgod )-_ df fjhlgs lgsfon] nfut

cgdfg tof ubf jLs[t gD adf]lhd nfut cgdfg tof ugkg] tyf f]xL lgodfjnLsf] lgod (-

_ df fjhlgs lgsfon] nfut cgdfg tof ubf u0ft kLIf0f jfktsf vrx 5sect cfO6d agfO

nfut cgdfgdf dfj]z ugkg] Jojyf 5 sfofnon] u0ft kLIf0fsf] vr =(ndash dfj]z

uL nfut cgdfg tof kf]sf]df Tosf] ki6 cfwf k]z ePg

9 f] vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod -$_ df fjhlgs lgsfon] Ps nfv

kofFeGbf a9L sdsf] f]acute vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f ]jfk|bfosaf6 lnlvt

kdf befpkq dfu uL vlb ugkg] Jojyf 5 sfofnon] vnf lbzfdSt sfoqmdsf] nflu Ps

usfL +yfFu ]jf f]acute vlb uL =$))))ndash eQmfgL lbPsf]n] clgoldt b]lvof] ctM

vlb sfo k|ltkwf Pj+ kfbzL xgkb5

10 s lahs M fjhlgs vlb lgodfjnL )^$ sf] lgod -_ df sg klg cfkltstfn] eQmfgLsf]

nflu lan jf lahssf] ldlt lxt cfkltstfsf] gfd 7]ufgf cfklt ulPsf] dfnfdfgsf] kldf0f

dNo d]t vlnPsf] lan lahs k]z ugkg] Jojyf 5 sfofnon] 8s fo aQL cfklt ug Ps

h]=le=Fu vlb DemfTff u]sf]df f]lx h]=le=sf] s ljhs glnO f] h]=eLdf cfj4 sDkgLsf] s

lahsaf6 s of]Uo sd =^amp(^)ndash sf] dNo clej[4L s =$)ndash eQmfgL u]sf]n] b]lvof]

ctM pQm h]=le=sf] gfddf dNo clej[4L s dfof]hg ePsf] k|df0f k]z xgkb5

11 dNo clej[4L sM dNo clej[l4 s lgodfjnL ) sf] lgod ^ cgf d=c=sdf btf ePsf

sbftfn] cgrLndash) adf]lhd dlxgf eQmfg ePsf] kRrL lbgleq DalGwt cfGtls fhj

sfofnodf btf ufpg kg] Jojyf 5 sfofnon] ljleGg sfosf] nflu ljleGg kmdxnfO ljleGg

ldltdf =6780701ndash-d=c=s d]t_ eQmfgL lbPsf]df cfGtls fhj ljefusf] j]efO6 r uL

x]bf gLh sbftfx NonndashFilerb]lvPsf]n] cfos tyf dNo clej[l4 s ljj0f DalGwt cfGtls

fhj sfofnodf bflvnf u]sf] gb]lvPsf]n] =780081ndash sf] dNo clej[l4 s dfof]hg kq k]z

ugkg] b]lvof]

12 cfo 7]Ssf M dNo clej[4L s P]g ) sf] bkmf -_ adf]lhd 7]Ssfdf dNo clej[4L s cn

uL fhZj lzifs g+= $amp df bflvnf ugkg] Jojyf 5 gukflnsfn] o jif $ j6f cfGtls

cfo 7]Ssf jfkt =$$($ndash k|fKt u]sf]df f]df nfUg] t]x| k|ltzt dNo clej[4L s jfktsf]

sd =ampamp^ndash cn gu]sf]n] pQm sd cn uL fhj vftfdf bflvnf ugkg] b]lvof]

13 slG6Gh]GL M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp-$_ df nfut cgdfgdf x]sf] cf]ex]8

slG6Gh]GL sdsf] c+z ssectf u] dfq eQmfgL lbgkg] Jojyf 5 sfofnon] j6f of]hgfx pkef]Qmf

ldltaf6 lgdf0f sfo ufO =$amp)ampndash eQmfgL lb+bf slG6Gh]GL jfktsf] sd =^^ndash ssectf

guL eQmfgL lbPsf]n] pQm sd cn ugkb5

14 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf]

bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon]

ut ljut jifsf] k]ZsL a]h =^$)$ b]lvPsf]n] pQm k]ZsLa]h km5of6 ufpg] sfjfxL

rnfpg kb5

15 clen]vMyfgLo txdf ah]6 thdf sfofGjog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL

lgb]lzsf )amp$ sf] a+bf g+= -=_ df ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF

ljsf ldltsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf

sfod uL k|rlnt sfgg cgf k]ZsL tyf a]h +kLIf0f ugkg] Jojyf 5 o gukflnsf

cGtutsf] fljssf ft j6f ufpF ljsf ldltsf sfofnox xfn fhb]jL gukflnsfdf dflxt

ePsf]n] pQm ufpF ljsf ldlt tyf j8f sfofnoxsf] k]ZsL tyf a]hsf] clen]v fhb]jL

gukflnsfdf v8f uL fVgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 257

nIdLk j]nlj5jf ufpF ljsf ldlt

16 aLn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] lan ekfOlxt n]vf

fVgkg] Jojyf 5 sfofnon] 8s ddtsf] aLn ekfO j]u =$)))ndash vr n]v]sf]n] pQm sd

cn ugkb5

17 clu|d cfo s M cfos P]g ) sf] bkmf ( df dNo clej[l4 sdf btf ePsf] cfkltstf

aflGbf JolQmlgsfonfO eQmfgL ubf = k|ltztsf bn] s ssectf ugkg] tyf kflgtlds eQmfgLdf

kGw| k|ltztn] clu|d s ssectf uL eQmfgL lbgkg] Jojyf 5 sfofnon] jt tyf ]jf k|bfosnfO

=)ndash eQmfgL ubf clu|d s jfkt =(()ndash ssectf guL eQmfgL u]sf]n] pQm sd cn

ugkb5

a|xdkL ufpF ljsf ldlt

18 sssectL M cfos P]g ) sf] bkmf tyf ( df aflGbf AolQmn] g]kfndf |f]t ePsf] sg eQmfgL

u]sf]df tf]lsP cgf sssectL ugkg] Jojyf 5 sfofnon] ljleGg eQmfL ubf =))ndash sssectL

guL eQmfgL u]sf]n] pQm sd cn ugkb5

19 aLn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df aLn ekfO lxt n]vf fVgkg]

Jojyf 5 j8f sfofnosf] gubL lstfaeGbf a9L =())ndash n] a+s ljj0fdf a9L vr n]v]sf]

b]lvPsf]n] pQm sd cn ugkb5

20 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf]

bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon]

ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6

d]t ut ljut jifb]lvsf] km5of6 xg afFsL =$)))))ndash a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6

xgkb5

d8jnjf ufpF ljsf ldlt

21 sssectL M cfos P]g ) sf] bkmf -_ df aflGbf AolQmn] g]kfndf |f]t ePsf] ef8f eQmfgL

u]sf]df bz k|ltztsf bn] sssectL ugkg] Jojyf 5 sfofnon] lk58f jusf] e|d0fsf] nflu uf8L

tyf sf]7f ef8f jfkt =))))ndash eQmfgL u]sf]df bz k|ltztn] xg cfpg] =)))ndash sssectL guL

eQmfgL u]sf]n] pQm sd cn ugkb5

22 lan ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] lan ekfOlxt n]vf

fVgkg] Jojyf 5 sfofnon] lk58f jusf] e|d0f ljkGg junfO zlIfs fdu|L ljt0f sfoqmdsf]

nflu aLn j]u =)))ndash tyf uejtL dlxnfsf] tYof+s +sng kf]if0f tyf vf]k sfoqmdsf] nflu

rfw hgfsf] $))ndash sf] bn] =^))ndash d]t =^))ndash lan ekfO j]u vr n]v]sf]n] pQm sd

cn ugkb5

23 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf]

bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon]

ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6

d]t ut ljut jifb]lvsf] km5of6 xg afFsL =$)$$ a]h cf+NofOPsf]n] pQm k]ZsLa]h

km5of6 xgkb5

fhb]jL ufpF ljsf ldlt

24 a9L lgsff M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df sg sd eQmfgL ubf Lt ku]

gku]sf] hfFr ugkg] Jojyf 5 sfofnon] fhb]jL dlGb +u f]ug ugsf] nflu ldlt )amp df3

ut]sf] klifb lg0foaf6 =))))ndash ah]6 ljlgof]hg ePsf]df f] of]hgfxsf] nflu =)))))ndash

vr n]v]sf]n] =))))ndash a9L vr clgoldt b]lvof]

25 clu|d cfos M cfos P]g ) sf] bkmf ( df dNo clej[l4 sdf btf ePsf] cfkltstf aflGbf

JolQmlgsfonfO eQmfgL ubf = k|ltztsf bn] s ssectf ugkg] tyf ef8f jfktsf] eQmfgLdf bz

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 258

k|ltztn] clu|d s ssectf uL eQmfgL lbgkg] Jojyf 5 sfofnon] jt tyf ]jf k|bfosnfO

=$$ndash -d=c=s afx]s_ eQmfgL ubf clu|d s jfkt =)^ndash ssectf guL eQmfgL u]sf]n] pQm

sd cn ugkb5

26 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf]

bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon]

ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6

d]t ut ljut jifb]lvsf] km5of6 xg afFsL =^^$$^ a]h cf+NofOPsf]n] pQm k]ZsLa]h

km5of6 xgkb5

27 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf]

sfoljlw ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] Ps

pkef]Qm ldltnfO 8uf+ lgdf0f jfkt =))))ndash k]ZsL lbPsf]df clGtd n]vfkLIf0f cjlwDd

d]t km5of6 u]sf] b]lvPg

xhldlgof ufpF ljsf ldlt

28 ut ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL

P]gsf] bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5

sfofnon] ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls

n]vfkLIf0faf6 d]t ut ljut jifb]lvsf] km5of6 xg afFsL =amp$) a]h cf+NofOPsf]n] pQm

k]ZsLa]h km5of6 xgkb5

29 a9L lgsff M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df sg sd eQmfgL ubf Lt ku]

gku]sf] hfFr ugkg] Jojyf 5 sfofnon] ljleGg of]hgfxsf] nflu ldlt )amp kfif ( ut]sf]

klifb lg0foaf6 =())))ndash ah]6 ljlgof]hg ePsf]df f] of]hgfxsf] nflu =^ a9L vr

n]v]sf]n] clgoldt b]lvof]

atk ufpF ljsf ldlt

30 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf]

bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon]

ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6

d]t ut ljut jifb]lvsf] km5of6 xg afFsL = ndasha]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6

xgkb5

31 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf]

sfoljlw ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon]

vfg]kfgL -a|xdyfg_ tyf kmfO of]hgfsf] nflu =amp$)))ndash k]ZsL lbPsf]df clGtd n]vfkLIf0f

cjlwDd d]t km5of6 u]sf] b]lvPg

emdvgjf ufpF ljsf ldlt

32 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf]

bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon]

ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6

d]t ut ljut jifb]lvsf] km5of6 xg afFsL =))ndasha]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6

xgkb5

33 gubL bflvnf M cflys sfoljlw P]g ) sf] bkmf -$_ df lhDd]jf JolQmn] cfˆgf] lhDdfdf cfPsf]

sfL gubL kGw| lbgeGbf a9L l9nf] u]df klRr k|ltzt hljfgf d]t cnL ugkg] Jojyf 5

sfofnosf] lrjn] cfGtls cfojfktsf] sd =))ndash clGtd n]vfkLIf0f cjlwDd d]t bflvnf

gu]sf]n] klRr k|ltzt hljfgf =ampndash d]t =ampndash DalGwtaf6 cn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 259

34 sRrfjfL M cflys sfoljlw lgodfjnL )^$ sf] lgod $)-amp_ df rfn jifsf] ah]6n] gvfd]sf] vr

cufdL jifdf eQmfgL lbgkg] sf0f vf]nL tf]lsP adf]lhd eQmfgL lbg afFsLsf] sRrfjfL k|dfl0ft uL

fVgkg] Jojyf 5 sfofnon] dlxnf jd+ ]ljsfxsf] cf=j= )ampamp sf] eQf jfkt eQmfgL lbg

afFsLsf] sRrfjfL j]u sd =^$))ndash eQmfgL lbPsf]n] lgodDdt b]lvPg

35 s bflvnf M cfos P]g ) sf] bkmf () df clu|d s ssectL ulPsf] s sd k|To]s dlxgf dfKt

ePsf klRr lbgleq cfGtls fhj sfofnodf bflvnf ugkg] Jojyf 5 sfofnon] ljleGg

eQmfgLdf s ssectf uL flvPsf] sd =$)ampndash n]vfkLIf0f cjlw Dd d]t bflvnf gu]sf]n] pQm

ssf] sd bflvnf ugkb5

36 dNo clej[4L sM dNo clej[l4 s lgodfjnL ) sf] lgod ^ cgf d=c=sdf btf ePsf

sbftfn] cgrLndash) adf]lhd dlxgf eQmfg ePsf] klRr lbgleq DalGwt cfGtls fhj

sfofnodf btf ufpg kg] Jojyf 5 sfofnon] ljleGg sfosf] nflu ljleGg kmdxnfO ljleGg

ldltdf =180607ndash-d=c=s d]t_ eQmfgL lbPsf]df cfGtls fhj ljefusf] j]efO6 r uL

x]bf gLh sbftfx NonndashFilerb]lvPsf]n] cfos tyf dNo clej[l4 s ljj0f DalGwt cfGtls

fhj sfofnodf bflvnf u]sf] gb]lvPsf]n] =)ampampndash sf] dNo clej[4L s dfof]hg kq k]z

ugkb5

a]h lylt M

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 $ nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =( nfv ^ xhf lgoldt ugkg] = sf]8 amp) nfv xhf k]ZsL =$ nfv $

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 260

u8f gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = nfv xhf of] jif cfo = sf]8 nfv xhf d]t

= sf]8 ^ nfv xhf cfDbfgL ePsf]df =$ sf]8 amp nfv ^) xhf vr eO = sf]8 nfv ^) xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhDd]jfL M ufpF ljsf ldltxsf] +jt )amp kmfNu0f dfGtsf] dfHbft sfod ePsf] ufpFkflnsf jf

gukflnsfdf lhDd]jfL fgkg]df sfofnon] ufpF ljsf ldltxsf] sfofno lkkLof bf]ltofaf6 fgkg]

lhDd]jfL Psdi7 b]vfPsf]n] olsg xg Sg] cjyf gx]sf]n] ufpF ljsf ldltaf6 =)$amp$ lhDd]jfL

f]sf] jf gf]sf] DaGwdf sfofnon] olsg ugkb5

2 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tof gu]sf] pkef]Qmf

ldltn] cgudg dNofs_g gu]sf] ~rflnt cfof]hgfsf] hfrkf tyf kmkmfs gu]sf] If]qut vr+sf]

ljj0f tof gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf]

x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

3 ljsf of]hgf M yfgLo sf ~rfng P]g )amp$ sf] bkmf $-_ df gukflnsfn] cfˆgf] clwsfIf]qleqsf

ljifodf yfgLotsf] ljsfsf nflu cfjlws jflifs 0fgLltut ljifo If]qut dWosfnLg tyf bL3sfnLg

ljsf of]hgf agfO nfu ugkg] Jojyf 5 sfoffnon] cfˆgf] clwsfIf]qleqsf ljifodf yfgLotsf]

ljsfsf nflu sg k|sfsf of]hgfx tof u]sf] gkfOPsf]n] sfofnon] k|rlnt P]g sfggsf] klkfngfdf

Wofg lbgkb5

4 DklQ xtfGt0f M yfgLo txdf ah]6 thdf sfoGog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL

lgb]lzsf )amp$ sf] abfF g+= ^= df ufpFkflnsf jf gukflnsf sfod xFbf f]leq uflePsf fljssf ufpF

ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod

ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg]5 oL xtfGt0f xg] Dk0f DklQsf] clen]v

tyf lhGL nut vftf )amp$ efb| dfGtleq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf

5 sfofnon] ufpF ljsf ldtaf6 s] slt DklQ xtfGt0f ePsf] xf] f] DaGwdf nut tof u]sf]

b]lvPg ctM sfofnon] ufpF ljsf ldltaf6 xtfGt0f eO cfPsf] DklQsf] nut tof uL fjhlgs

ugkb5

5 clen]vMyfgLo txdf ah]6 thdf sfofGjog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL lgb]lzsf

)amp$ sf] a+bf g+= = df ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldltsf]

gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL k|rlnt

sfgg cgf k]ZsL tyf a]h +kLIf0f ugkg] Jojyf 5 o gukflnsf cGtutsf] fljssf bO j6f

ufpF ljsf ldltsf sfofnoxsf] k]ZsL tyf a]hsf] clen]v ufpFkflnsfdividegukflnsfdf v8f uL

fVgkb5

6 kms zLifsM yfgLolgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df jLs[t

ah]6 sfoqmdsf] Ldfleq xL lgwflt sfodf vr ugkg] Jojyf 5 sfofnon]] rfnk|s[ltsf] sfosf]

nflu =628293ndashkFhLut zLifsaf6 eQmfgL u]sf] b]lvg cfPsf]n] lgoldt ePsf] b]lvPg

7 cDalGwt vr M clys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df sg sd eQmfgL ubf Lt ku]

gku]sf] hfFr ugkg] Jojyf 5 sfofnoFu cDalGwt vr Onfsf k|zfg sfofno u8fsf] uf8L ddt

Def u] jfktsf] vr =))))ndash eQmfgL lbPsf]n] pQm sd =))))ndash cn ugkb5

8 ljn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vr ubf vrsf] lan ekfO lxt n]vf

fVg kg] Jojyf 5 sfofnon] gofF 8s u]8fxL lgdf0f tyf u|fe]n ug] sfosf] nflu =))))ndash vrsf]

ekfO fvL =$))))ndash vr n]v]sf] b]lvg cfPsf]n] ekfO j]u =))))ndash eQmfgL u]sf]n] pQm sd

=))))ndash cn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 261

9 f] vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod -$_ df fjhlgs lgsfon] Ps nfv kofFeGbf

a9L sdsf] f] vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f ]jfk|bfosaf6 lnlvt kdf befpkq

dfu uL vlb ugkg] Jojyf 5 sfofnon] $ sfoqmdsf] nflu ljleGg usfL +yfFu ]jf f]

vlb uL =982592ndash eQmfgL lbPsf]n] clgoldt b]lvof]

10 e|d0f vr M e|d0f vr lgodfjnL )^$ adf]lhd kGw| lsnf]ld6leq e|d0f ubf e|d0f vr lbg gxg] Jojyf

5 sfofnon] ltg sdrfLxnfO k0f vf]k sfoqmd +rfng ubf dxDdbk e|d0f u]sf] elg =)ndash

vr n]v]sf]n] cn xgkb5

11 slG6Gh]GL M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp-$_ df pkef]Qmf ldltnfO lgdf0f sfosf]

eQmfgL lb+bf nfut cgdfgdf x]sf] cf]ex]8 slG6Gh]GLsf] c+z ssectf u] dfq eQmfgL lbgkg] Jojyf 5

sfofnon] j6f of]hgfx lgdf0f sfo u]jfkt eQmfgL ubf nfut cgdfg-Demftf dNo_ df dfj]z x]sf]

cf]ex]8 slG6Gh]GLsf] sd =^$))amp) pkef]Qmf ldltnfO eQmfgL lbPsf]n] pQm sd cn ugkb5

12 cfgkflts ssectLMndash fjhlgs vlb lgodfjnL )^$ sf] lgod (amp-$_ df pkef]Qmf ldltnfO lgdf0f sfosf]

eQmfgL lb+bf nfut cgdfgdf x]sf] hgxeflutfsf] c+z ssectf u] dfq eQmfgL lbgkg] Jojyf 5 sfofnon]

of]hgfx lgdf0f sfo u]jfkt eQmfgL ubf nfut cgdfg-Demftf dNo_ df dfj]z x]sf] hgxeflutfsf]

c+z =ampndash pkef]Qmf ldltnfO eQmfgL lbPsf]n] pQm sd cn ugkb5

13 clu|d s M cfos P]g ) sf] bkmf -_ df aflgbf AolQmn] g]kfndf |f]t ePsf] ef8f eQmfgL

u]sf]df bz k|ltztsf bn] sssectL ugkg] Jojyf 5 sfofnon] fdfg 9jfgL ubf ]jf k|bfossnfO

=amp))ndash eQmfgL ubf =amp)ndash clu|d cfos ssectf gu]sf]n] pQm sd cn uL fhjdf bflvnf

ugkb5

14 s bflvnf M cfos P]g ) sf] bkmf () adf]lhd clu|d cfos jfktsf] sd dlxgf dfKt ePsf]

ldltn] klRr lbgleq DalGwt cfGtls fhZj sfofnodf bflvnf ugkg] Jojyf 5 sofnon] clu|d

cfos jfkt ssectf uL fv]sf] =^ndash n]vfkLIf0f cjlwDd d]t bflvnf u]sf] gb]lvPsf]n] pQm s

jfktsf] sd fhZjdf bflvnf xgkb5

15 sRrfjfL M cflys sfoljlw lgodfjnL )^$ sf] lgod $)-amp_ df rfn jifsf] ah]6n] gvfd]sf] vr cufdL

jifdf eQmfgL lbgkg] sf0f vf]nL tf]lsP adf]lhd eQmfgL lbg afFsLsf] sRrfjfL k|dfl0ft uL fVgkg]

Jojyf 5 sfofnon] eQmfgL lbg afFsLsf] sRrfjfL j]u of]hgfx jfktsf] sd =$ndash eQmfgL

lbPsf]n] clgoldt b]lvof]

16 ljs[t sfoqmd M cflys sfoljlw lgodfjnL )^$ sf] lgod -s_ df jLs[t ah]6leq DalGwt

vr zLifsaf6 dfq sg sd vr ugkg] Jojyf 5 sfofnon] jLs[t ah]6 j]u cDalGwt zLifsaf6

=$amp(ndash fjhlgs gjfO fjhlgs kLIf0f tyf n+lus ah]6 kLIf0f vr jfkt Ps ]jf k|bfosnfO

eQmfgL u]sf]n] clgoldt b]lvof]

17 lk|mh M cflys sfoljlw lgodfjnL )^$ sf] lgod df lkm|h gxg] ah]6 pkzLifs afx]s afFsL x]sf]

sd DalGwt sfofnon] DalGwt sf]if tyf n]vf lgoGqs sfofnodf lkmtf ugkg] Jojyf 5 sfofnon]

jb]lzs gtf]taf6 k|fKt sd =)^)))ndash dWo] =^($)))ndash vr u]sf]df afFsL sd =)))ndash lk|mh

ugkg] b]lvof]

18 dNo clej[4L s M dNo clej[l4 s lgodfjnL ) sf] lgod ^ df d=c=sdf btf ePsf sbftfn]

cgrLndash) adf]lhd dlxgf eQmfg ePsf] s ljj0f klRr lbgleq DalGwt s clws[tdIf k]z ugkg]

Jojyf 5 sfofnon] ljleGg sfosf] nflu ljleGg kmdxnfO =2897298ndash -d=c=s d]t_ eQmfgL

lbPsf]df cfGtls fhj ljefusf] j]efO6 r uL x]bf gLh sbftfx NonndashFiler b]lvPsf]n] cfos

tyf dNo clej[l4 s ljj0f DalGwt cfGtls fhj sfofnodf bflvnf u]sf] gb]lvPsf]n] pQm kmdxnfO

eQmfgL lbPsf] =333317ndash sf] dNo clej[4L s dfof]hg kq k]z ugkg] b]lvof]

19 cfo 7]Ssf M dNo clej[4L s P]g ) sf] bkmf -_ adf]lhd 7]Ssfdf dNo clej[4L s cn uL

fhZj lzifs g+= $amp df bflvnf ugkg] Jojyf 5 gukflnsfn] o jif k6s] jfL ssf] cfGtls

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 262

cfo 7]Ssf jfkt =$^ampndash k|fKt u]sf]df f]df nfUg] t]x| k|ltzt dNo clej[4L s jfktsf] sd

=))$ndash cn gu]sf]n] pQm sd cn uL fhj vftfdf bflvnf ugkg] b]lvof]

20 jLs[t n]vf9fFrfM cflys sfoljlw P]g )sf] bkmf )-_ df sff]jfsf] n]vf dxfn]vfkLIfsaf6 jLs[t

ePadf]lhdsf] 9fFrfdf fVgkg] pNn]v 5 sfofnon] lb lgoGq0f vftf fv]sf] b]lvPg TouL sfofnon]

ug] blgs cfDbfgLsf] blgs uf]Zjff vftf -d=n]=k=kmf=g+=)_ cfDbfgLsf] blgs gub k|fKtL vftf -

d=n]=k=kmf=g+=)s_ cfDbfgLsf] blgs j+s efr k|fKtL vftf -d=n]=k=kmf=g+=)v_ kfOPg oaf6

sfofnon] k|fKt u]sf] cfDbfgL bflvnf lx oyfy eP gePsf] gubaf6 k|fKt +k0f sd dodf bflvnf

eP gePsf] Plsg ug lsPg ty sfofnon] jLs[t 9fFrfsf d=n]=k= kmfd k|of]udf Nofpg Wofg lbgk5

21 wf6L MyfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod amp-_ df yfgLo lgsfodf fVg kg]

wf6L sd DalGwt yfgLo lgsfon] tf]s]sf] aIacutedf 5sect vftf vf]nL fVg kg]] lgod )-_ wf6Ljfkt

k|fKt ePsf] sd cGo sfddf vr ug gxg] tyf yfgLo sf ~rfng P]g )amp$ sf] bkmf amp^-^_ df

yfgLo txsf] cfo Joosf] n]vf fVg] lhDd]jfL kfPsf] sdrfLn] 7LsFu n]vf gfv]sf] sf0faf6 yfgLo

txnfO sg lsldsf] gf]SfgL xg uPdf ToL kg uPsf] gf]SfgL DalGwt sdrfLaf6 cn pk ugkg]

Jojyf 5 sfofnosf] ldlt )amp kfif ut]sf] lg0fo cgf cflys jif )amp)amp df ssectf uL fv]sf]

wf6Ljfktsf] sd wf6L vftfdf gfvL sfofnosf] cGo k|of]hgdf vr ePsf] elg cfGtls cfoaf6 o

jif =amp)ndash sdfGt uL wf6L lkmtf uL vr n]v]sf] b]lvPsf]n] wf6L jfktsf] sd =amp)ndash cGo

k|of]hgdf vr ug] lhDd]jf sdrfLaf6 pQm sd cn ugkb5

22 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf]n] ut ljut jifb]lvsf] km5of6 xg afFsL =$())))ndash

a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

23 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] ljleGg +yf tyf

sdrfLxnfO lbPsf] k]ZsL =1855836688 clGtd n]vfkLIf0f cjlwDd d]t km5of6 u]sf] b]lvPg

24 n]vfkLIf0fM cflys sfoljlw lgodfjnL )^$ sf] lgod lgod (^ df k|To]s sfofnon] fhZj wf6L tyf

cfondashJoosf] k|rlnt sfgg adf]lhd cfGtls n]vfkLIf0f ufpgkg] tyf lgod (amp df sfofno k|dvn]

dxfn]vf kLIfssf] sfofnoaf6 tf]lsPadf]lhd n]vf cflys ljj0f k] uL clGtd n]vfkLIf0f ufpgkg]

Jojyf 5 3gfyk ufpF ljsf ldltsf] sfofnonfO lhNnf ljsf ldltsf] sfofno ufaf6

=())ndash lgsff ePsf]df clGtd n]vfkLIf0fsf] nflu |]tf k]z gu]sf]n] cflys sfolalw P]g )

sf] bkmf ^ adf]lhd ljefluo sfjfxL xgkb5

lkkLof bf]ltof ufpF ljsf ldlt

25 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] d]t b]lvof] ufpF ljsf ldltsf] sfofnon] ut

ljut jifb]lvsf] km5of6 xg afFsL =^ampndash k]ZsLa]h km5of6 xgkb5

26 s bflvnf M cfos P]g ) sf] bkm () df k|To]s dlxgf dfKt ePsf] klRr lbgleq ssectf ePsf]

ssf] sd DalGwt cfGtls fhZj sfofnodf bflvnf ugkg] Jojyf 5 sfofnon] ljleGg eQmfgL ubf

|f]tdf s ssectf u]sf] clu|d cfo s jfktsf] sd =$)(^ndash xfnDd d]t bflvnf gusf]n] pQm ssf]

sd fhZj vftfdf bflvnf ugkb5

27 dfHbft M sfofnosf] a+sdf =)$^)ndash dfHbft b]lvPsf]n] pQm sd +lrt sf]ifdf bflvnf xgkb5

a]h lylt

of] jif gukfnLsfsf] n]vfkLIf0faf6 = sf]8 amp nfv $ xhf a]h x]sf] 5 f]dWo] cn ugkg]

= nfv $ xhf lgoldt ugkg] = nfv ^ xhf k]ZsL = sf]8 nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 263

rGb|k gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft =^amp nfv ) xhf of] jif cfo = sf]8 nfv xhf

d]t = sf]8 nfv xhf cfDbfgL ePsf]df = sf]8 amp) nfv amp$ xhf vr eO =$ sf]8

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 aIacute dfof]hgM sfofnosf vr vftf vftfx x]sf]df f]sf] |]tf cgfsf] dfHbft =23961280ndash

x]sf] 5 fy cfiff9 dfGtdf a+s cgf =44368524ndashx]sf] 5 sfofnon] |]tf a+s ljr

kms b]lvPsf] =20407224ndashsdsf] DalGwt aIacutesf] lxfa ljj0f lnO aIacute lxfa ldnfg ulPsf]

gkfOPsf]n] pQm sdsf] aIacute dfof]hg ljj0f tof uL olsg ugkb5

2 sf]if _rfng Jojyfkg MyfgLo lgsfo |f]t kLrfng tyf Jojyfkg sfo+ljlw )^( sf] bkmf $[ df

gukflnsf g]kfn sfjf6 k|fKt xg] j k|sfsf lgzt+ Pj_ zt+ cgkft [v dxsf] vftfdf lgsfzf uL

[v dxsf] vftfaf6 [u dxsf] vftfdf cgrL adf]lhdsf] gukflnsf sf]ifsf] sd k|jfx tflnsf cgf

sd yfgfGt0f u]dfq cfly+s sff]jf ug+ kg]+ tyf [u dx vftfdf yfgfGt0f ubf+ rfn khLut lzif+sdf

5sectfO+ vr+ ug+ kg]+ Jojyf 5 sfof+non] o jif+ sfo+ljlwsf] cgrL jdf]lhd sd k|jfx uL vr+ u]sf]

b]lvPg cgrL adf]lhdsf] [u dxsf cfDbfgL vftf vr+ vftf sd 6laquofGkmsf] lxfj fvL vr+ ug+ kb+5

yfgLo lgsfo |f]t kLrfng tyf Jojyfkg sfo+ljlw )^( sf] bkmf $amp [v adf]lhd cfly+s jif+sf] cGTodf

cfly+s sff]jf jGb u]kl5 jf_sL x]sf] sd dn sf]if vftfdf lkmtf+ ug+ kg]+df sfo+non] o jif+sf] cGTodf

rfn tyf k_hLut vr+ vftfdf dfHbft x]sf] - ^(^)=cfly+s jif+sf] cGTodf _lrtsf]if vftfdf lkmtf+

u]sf] b]lvPg ty cflys jifsf] cGTodf x]sf] dfHbft sd _lrtsf]if vftfdf lkmtf+ ug+kb+5

3 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ jh]6 _s]tsf] k|of]u

gu]sf] pkef]Qmf ldltn] cgudg dNofs_g gu]sf] ~rflnt cfof]hgfsf] hfrkf tyf kmkmfs

gu]sf] If]qut vr+sf] ljj0f tof gu]sf]jflif+s k|ult tof gu]sf] fj+hlgs klIf0f gu]sf]

htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof]

k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

4 rfdfls vr MjLs[t aflifs sfoqmd jdf]lhd tf]lsPsf] rfdflsdf tf]lsPsf sfoqmd +rfng ug

jh]6 Jojyf eP dtfljs f]xL rfdflsdf sfoqmd +rfng uL vr ugkg] Jojyf x]sf]df

sfofnon] f] cgf sfoqmd +rfng uL vr ug s]sf] b]lvPg kFhLut sfoqmdtkm k|yd

rfdflssf sfoqmd bf]gtf] t]|f] rfdflsdf bf]gtf] rfdflssf s]xL sfoqmd t]gtf] rfdflsdf

+rfng eO vr ePsf] b]lvG5 kFhLut sfoqmd +rfngtkm cfiff9 dlxgfdf = k|ltzt vr

ePsf] 5

5 tflnd ~rfng M sfofnoaf6 +rfng ulg] ljleGg lsldsf] tflnd tyf uf]i7L +rfng ubf

cfjZos kg] k|lzIfs eQf xefuLsf] eQf e|d0f vr 6]zgL vr cGo ljljw vr pknAw ufpg]

DaGwdf sfofnonfO Psktf xg] uL tflnd +rfng lgb]lzsf jf sfoljlw jLs[t xg kb5

gukfnLsf] aflifs sfoqmd cgf laleGg tflndx ~rfng ubf tflnd ~rfng DalGw

lgb]lzsfsfolalw jf gd tof guL vr u]sf] kfOof] gukflnsf tflnd ~rfng ug jLs[t

gD tof uL vrdf Psktf sfod ug kg] b]lvG5

6 k|zflgs vrM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ cgfP]gsf] bkmf ^

sf] pkbkmf -^_ sf] k|of]hgsf] nflu gukflnsfn] jLs[t ah]6sf] kllwleq xL P]g adf]lhd s zNs

]jf zNs bt ef8faf6 p7fPsf] sn sdsf] kRrLnfv kofFDd cfGtls cfDbfgL xg]

gukflnsfn] clwstd f7L k|ltzt kRrL b]lv krfnfv kofFDd cfDbfgL xg] gukflnsfn]

clwstd rfnL k|ltzt krfnfv b]lv Pssf]8 kofFDd cfDbfgL xg] gukflnsfn] clwstd

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 264

tL k|ltzt Pssf]8 kofF eGbf a9L cfDbfgL xg] gukflnsf] kRrL k|ltzt eGbf a9L sd

k|zflgs sfosf nflu vr ug kfOg] 5g sfof+non] of] jif+ cfGtls cfoaf6 tf]lsPsf] LdfeGbf

=6211304ndasha9L vr+ u]sf]n] lgodsf] kfngf ug+kb5

7 cn ug jf+sL M yfgLo jfoQ zfg P]g ) sf] bkmf ^) adf]lhd cfGtls cfo sd cn

gePdf sfL afFsL x cn ugkg] Aojyf 5 o sfofnodf lgdf0f JojfoLaf6 cfGtls

cfo aSoftf b]vfPsf] = nfv ^ xhf cn ugkb5

8 dNoclej[l4 sM dNo clej[l4 s P]g ) sf] bkmf -_ cgf yfgLo lgsfon] dNo clej[l4 s

nfUg] jt jf ]jf ljqmL ubf s cn pk ugkg] pNn]v 5 o gukflnsfn] )ampamp$ df cfhg

u]sf] fhZj =$(^ndash 7]Ssfx cfDbfgL dWo] k|ltztn] xg] d=c=s =^ nfv ( xhf )(

cn ug] uL 7]Ssf gePsf] cn d]t gu]sf] kfOof] odf s cn gug] kbflwsfLnfO lhDd]jf

agfpgkg] b]lvPsf] 5

9 ljhssf] eQmfgL M fjhlgs vlb lgodfjnL )^$ sf] lgod cgf fjhlgs lgsfon] lgEuml

ljn jf cGo sg ljhssf] eQmfgL ubf sfsf ztadf]lhd ug kg] Jojyf 5 sfofnon] Ps lgdf0f

]jf k|f]e]lhgn dsf] = nfv ( xhf amp( eQmfgL ePsf] xbFf f]sf] ljn tyf k|df0f |]tfFu

fv]sf] b]lvPg ty eQmfgL ePsf] = nfv ( xhf amp( lgdf0f JojfoLaf6 ljn k]z ug kg]

cn ug kb5

10 a9L eQmfgL M fjhlgs vlb lgodfjnL )^$ sf] lgod cgf fjhlgs lgsfon] lgEuml ljn

eQmfgL ubf k|fljlws gfk hfFr uL gfkL lstfjdf pNn]v ePsf] jftljs sfoDkfbgsf] cfwfdf

eQmfgL ug kg] Jojyf 5 sfofnon] Ps lgdf0f JojfoLnfO k|f]lehgn dsf] d=c=s d]t =

xhf (( a9L eQmfgL ePsf] b]lvof] ty bf]xf]f] d=c=s a9L eQmfgL ePsf] lghaf6 xhf

(( cn uL +lrtsf]ifdf blfvnf ug kb5

11 d=c=s eQmfgLsf] hfgsfL MdNo clej[l4 s lgodfjnL ) sf] lgod ^ s adf]lhd 7]Ssf lbg]

sfL lgsfon] cfkmn] u]sf] 7]Ssf +emftf s eQmfgLsf] hfgsfL DalGwt cfGtls fhj

sfofnodf lbO s eQmfgL DalGwt 7]sbfnfO ugkg] Jojyf 5 sfofnon] ljleGg cfkltstf tyf

lgdf0f JojfoLnfO d=c=s jfkt eQmfgL u]sf]df dNo clej[l4 s eQmfgLsf] hfgsfL DalGwt

cfGtls fhZj glbO sbftf ]jf sfofnonfO l9nf] ul r=g+= ldlt )amp$^( kqdf dfq lbPsf]

b]lvof] l9nf] ul lgodfjnLsf] Jojyf cgf d=c=s eQmfgLsf] hfgsfL lbbfF bflvnf Pj+ dfof]hg

ug xh xg] ePsf]n] hfgsfL dodf lbg kb5

12 s ljhs M dNo clej[l4 s lgodfjnL ) sf] lgod amp -_ cgf dNo clej[l4 sdf btf

ePsf] JolQmn] sg jt jf ]jf cfklt ubf s clws[tn] cGoyf jLs[t u]b]lv jfx]s k|fksnfO

cgrL -s_ adf]lhdsf] 9fFrfdf s aLhs lbgkg] Jojyf 5 yfgLo tx sdrfL rgf

k|0ffnL sfofGjog ug Ps sDkgLFu Deftf eO =))))ndash -d=c=s =amp^ndash_ eQmfgL ePsf]

Ssn ljn |]tfdf fv]sf] b]lvPg fy n]vfkLIf0f cjlwDd pQm kmdsf] gg kmfOn d]t b]lvPsf]

xbfF lgod cgf Ltkjssf] s ljhs hfL gu]sf]n] =amp^ndash d=c=s bflvnf gxg Sg] xbfF

DalGwt cfGtls fhZj sfofnoaf6 s bflvnf ePsf] k|df0f cGoyf bflvnf u]sf] k|df0f k]z

xgkb5

13 sfo DkGg k|ltj]bg MyfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod -_ w

df pkef]Qmf ldltn] u]sf] lgdf0f sfosf] dNofIacuteg gfkL lstfasf] cfwfdf lstf eQmfgL lbg] tyf

clGtd sfo DkGg kmfd gfkL lstfasf] cfwfdf clGtd lstf eQmfgL lbOg] Jojyf 5 sfofnon]

Ps of]hgf +rfng u]sf]df sfoDkGg k|ltj]bg k]z ePg ctM lgodfjnLsf] lgod -_3 adf]lhd

sfofnoaf6 =^ nfv ^ xhf ^ sfoDkGg k|ltj]bg k]z xg kb5

14 s ssectL M cfos P]g ) sf] bkmf cgf ]jfzNs eQmfgL ubf k|ltzt ssectf ug kg]

Jojyf 5 gukflnsfn] Ps sfoqmdsf] nflu =))))ndash eQmfgL u]sf]df k|ltztsf bn]

=amp))ndash bflvnf ugkg]df bflvnf 56 ePsf]n] pQm sd cn uL +lrtsf]ifdf bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 265

15 cGo sfofnosf] vr M cflys sfoljlw P]g ) sf] bkmf ^ df dftxt sfofnosf] nflu tfns

dGqfnodivideljefujf6 sd vr ug] clVtofL lbg] dftxtsf sfofnon] tfns sfofnojf6 k|fKt

clVtofLsf] ldf leq x] vr ugkg] pNn]v 5 of] jif 5sect cltTj jh]6 Jojyf ePsf lhNnf

lyt cGo sfofnosf] nflu =))))ndash o sfofnon] Joxf]]sf] 5 lgod cgf otf vr jGb

xg kb5

16 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ ljleGg $ hgf bjGbL

x]sf]df ( sdrfL sfot x]sf]df k|To]s kbsf] sfo ljj0f agfO sfofGjog gu]sf] nfut cgdfg

tof gu]sf] e|d0f clen]v Jojlyt gePsf] e|d0f k|ltj]bg tof gu]sf] vlb of]hgf gagfPsf]

p2]Zo k|fKtLdf cfO kg] Defljt hf]lvd If]qxsf] klxrfg uL lgfs0fsf] k|of gu]sf] tnjL k|ltj]bg

kflt gu]sf] cflb cjyf x]sf] 5 sfdsf] k|s[ltcgf cfGtls lgoGq0f k|0ffnL tof uL sfo

DkfbgnfO lgoGq0f ldtJooL kfbzL Pj+ ekbf] agfpg kb5

17 a]h clen]v km5of6M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] k=+= )ampamp$ r=g+===479

ldlt 20731225 sf] cflys sff]af tyf vftf +rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf

amp adf]lhd ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf

gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] gukflnsfdf sfod uL

lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5 gukflnsf ut ljutsf a]h clen]v

k]ZsL af+sLsf] laa0f tyf f] sf] km5of6sf] clen]v x]sf] kfOPg

a]h lylt

of] jif gukfnLsfsf] n]vfkLIf0faf6 = sf]8 (^ nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv amp xhf lgoldt ug]kg] = sf]8 $ nfv($ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 266

dfwa gffo0f gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = nfv xhf of] jif cfo = sf]8 $ nfv $ xhf d]t

= sf]8 nfv xhf cfDbfgL ePsf]df =$ sf]8 nfv $ xhf vr eO =$( nfv xhf dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] DklQ xtfgt0f gu]sf] k]ZsL

tyf j]hsf] clen]v xtfgt0f gu]sf] fljssf ufpF ljsf ldltsf] lhDd]jfL xtfGt0f gePsf]

~rflnt of]hgfsf] fj+hlgs klIf0f gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf]

cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL

cfGtls lgoGq0f b=9 agfpg kb+5

2 6qmf kfL vlbMfjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg] uL

6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] =()ndash dNosf] kmlgr tyf d]lgL

fdfgx k|ltkwf Lldt xg] uL k6s k6s vlb u]sf] b]lvof] sfofnon] lgod kfngf ug]tkm

Wofg lbgkb5

lbkxL ufpF ljsf ldlt

3 ut ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =(ampndash b]vfPsf]df cn km5of6

ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

4 gub dfHbft M sfofnon] gub dfHbft b]vfPsf] sd dod bflvnf u]sf] xgkb5 sfofnon] )amp

kmfNu0f dfGtdf af+sL b]vfPsf] =(ndash Ps sdrfLsf]] gfddf x]sf]n] pQm sd xfn Dd klg

bflvnf gu]sf]n] bflvnf ugkb5

5 clu|d s M cfos P]g ) sf] bkmf amp cgf clu|d s s66f uL eQmfgL lbgkg] Jojyf x]sf]

5 sfofnon] OlGhgLosf] kflgtlds eQmfgL =^))))mdash eQmfgL u]sf]df k|ltztn] xg]

=()))ndash clu|d s s66f u]sf] 5g s s66f gePsf] sd cn uL fhj bflvnf xgkb5

6 as dfHbft M sfofnosf] a+s vftfdf )amp$ cfiff9 dlxgfsf] cGtdf =(^ndash af+sL b]lvPsf] 5

pQm sd gukflnsf dn vftfdf bflvnf ugkb5

7 clu|d s M cfos P]g ) sf] bkmf amp cgf clu|d s s66f uL eQmfgL lbgkg] Aoayf x]sf]

5 sfofnon] nlIft jusfos|dsf] fh lkG6 ufnfO lansd =^)))ndash eQmfgL u]sf]df f]sf]

= clu|d s nfUg] =()ndash s66f u]sf] 5g s s66f gePsf] sd cn uL fhj bflvnf

xgkb5

v]|lxof ufpF ljsf ldlt

8 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =))(ndash b]vfPsf]df cn

km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon] v]lxof j8f

g+ b]lv ( Dd ljBlts0f sfosf nflu g]kfn ljBt k|flws0fnfO =)))))ndash k]ZsL eQmfgL

u]sf]df k]ZsL km5of6 u]sf] 5g lgodsf] kfngf uL k]ZsL km5of6 ugkb5

vcjf ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 267

10 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

b]vfPsf] cflys ljj0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =amp((ampndash b]vfPsf]df cn km5of6

ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

h]7lxof ufpF ljsf ldlt

11 uljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =(ampndash b]vfPsf]df cn km5of6

ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

12 al9 eQmfgL M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df sg sd eQmfgL ubf Lt ku]

gku]sf] hf+r uL eQmfgL ugkb5 sfofnon] of]hgfsf] nflu klifbsf] lg0fo cgf =amp)))))ndash

ah]6 Jojyfkg u]sf]df =amp)^ndash eQmfgL u]sf]n] al9 eQmfgL u]sf] =10658ndashbflvnf ugkb5

ld7cjf ljsf ldlt

13 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =$)$)ndash b]vfPsf]df cn

km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

14 bf]xf]f] eQf M sfo ~rfng lgb]lzsf )amp 56fF +s0f amp==$=^ cgf k|f]Tfxg eQf nfu ePsf

sfofnoxdf sg klg k|sfsf] sd pknAw gufOg] tyf +3Lo dfldnf tyf yfgLo ljsf dGqfno

u|fld0f ljsf dGjo zfvfsf] ldlt )amp kq cgf k|f]Tfxg eQf lbg] Jojyf u]sf] tyf

yfgLo ljsf dGqfno k|zfg r=g+= ^) ldlt )^amp) sf] kqdf sg klg ljwf lng gkfOg]

Jojyf 5 sfo Dkfbgdf cfwlt k|f]Tfxg eQf nfu eP kl5 cGo eQf eQmfgL lbg gldNg] Aoayf

x]sf] 5 sfofnon] ef g+ )amp^^ df kLifbsf] lg0fo cfwf b]vfO tnasf] ) k|ltzt eQf

=))ndash sf] ) k|ltztn] xg] dlxgfsf] =)ndash eQmfgL u]sf]n] DalGwtaf6 cn uL

bflvn ugkb5

lagkjf dfgk ufpF ljsf ldlt

15 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =^$ndash b]vfPsf]df cn km5of6

ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

16 k]ZsL MyfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon]8s ddt

k]ZsL =))))ndash eQmfgL u]sf]df k]ZsL km5of6 u]sf] 5g lgodsf] kfngf uL k]ZsL km5of6

ugkb5

17 as dfHbft M sfofnosf] a+s vftfdf )amp$ cfiff9 dlxgfsf] cGtdf =amp)ndash af+sL b]lvPsf] 5 pQm

sd gukflnsf dn vftfdf bflvnf ugkb5

18 al9 eQmfgL M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df sg sd eQmfgL ubf Lt ku]

gku]sf] hf+r uL eQmfgL ugkb5 sfofnon] fdbflos ljBfno pb3f6g tyf sfofno DalGw vr

eQmfgL u]sf]df al9 eQmfgL u]sf] b]lvPsf]n] cn uL =48972ndash bflvnf ugkb5

dfwf]k ufpF ljsf ldlt

19 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 268

b]vfPsf] cflys ljj0fdf ut ljutsf] km5of6 xg af+sL k]ZsL ((^ampndash b]vfPsf]df cn km5of6

ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

lkk|f fha8f ufpF ljsf ldlt

20 gub dfHbft M sfofnon] gub dfHbft b]vfPsf] sd dod bflvnf u]sf] xg kb5 sfofnon]

)amp kmfNu0f dfGtdf af+sL b]vfPsf] =^(ampamp))ndash gub dfHbft b]lvPsf]n] pQm sd xfnDd klg

bflvnf gu]sf]n] aflifs ) k|ltzt Aofh =($)ndash d]t =amp$)ndash cn a]h vftfdf bflvnf

ugkb5

21 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =((ampampndash b]vfPsf]df cn km5of6

ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

22 sdrfL sNof0f sf]ifM sfofnosf] ldlttkmsf sdrfLxnfO eljZodf pkbfg lbg] pb]Zon] sfofnon]

sdrfL sNof0f sf]if yfkgf uL o aif =))))ndash a+sdf hDdf uL fv]sf] 5 pQm sd gu

kflnsf dnvftfdf bflvn ug kb5

u9f] ufpF ljsf ldlt

23 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =amp(ampampndash b]vfPsf]df cn km5of6

ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

24 as dfHbft M sfofnosf] a+s vftfdf )amp$ cfiff9 dlxgfsf] cGtdf =))ndash af+sL b]lvPsf] 5

pQm sd gukflnsf dn vftfdf bflvnf ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =$ nfv ( xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] = nfv xhf lgoldt ugkg] = nfv $) xhf k]ZsL =) nfv ) xhf xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 269

s6xlof ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv =( xhf of] jif cfo =$ sf]8 $) nfv ampamp xhf d]t

=$ sf]8 $ nfv ^( xhf cfDbfgL ePsf]df = sf]8 amp nfv xhf vr eO =^^ nfv $ xhf dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cfGtls n]vfkLIf0f MyfgLo cflys k|zfg lgodfjnL )^$ tyf yfgLo txsf] ]jf ~rfng tyf

Jojyfkg DaGwL cfb]z )amp$ sf] aFbf g+= ( adf]lhd ufpFkflnsf jf gukflnsfn] cfˆgf] cfGtls

n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6 ufpg Sg] Jojyf 5 ufp+ ljsf

ldltxn] )amp kmfNu0f dfGtDd n]vfkLIf0f ufPsf] ePtfklg ufpF kflnsftkm )amp rq b]lv )amp$

cfiff9 dfGtDd Dk0f sff]jfxsf] cfGtls n]vfkLIf0f ufPsf] b]lvPg ctM cfGtls lgoGq0f

k|0ffnLnfO hat tNofpg cfGtls n]vfkLIf0f ufpg kb5

2 lhDd]jfL M ufpF ljsf ldltxsf] +jt )amp kmfNu0f dfGtsf] dfHbft sfod ePsf] ufpFkflnsf jf

gukflnsfdf lhDd]jfL fgkg]df sfofnon] ljleGg ufpF ljsf ldltxaf6 fgkg] lhDd]jfL Psdi7

b]vfPsf]n] olsg xg Sg] cjyf gx]sf]n] ufpF ljsf ldltxaf6 lgDgfgfsf] sd =^ampndash

f]sf] jf gf]sf] DaGwdf sfofnon] olsg ugkb5

3 DklQ xtfGt0f M yfgLo txdf ah]6 thdf sfoGog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL

lgb]lzsf )amp$ sf] abfF g+= ^= df ufpFkflnsf jf gukflnsf sfod xFbf f]leq uflePsf fljssf ufpF

ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod

ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg]5 oL xtfGt0f xg] Dk0f DklQsf] clen]v

tyf lhGL nut vftf )amp$ efb| dfGtleq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf

5 sfofnon] ufpF ljsf ldtaf6 s] slt DklQ xtfGt0f ePsf] xf] f] DaGwdf nut tof u]sf]

b]lvPg ctM sfofnon] ufpF ljsf ldltaf6 xtfGt0f eO cfPsf] DklQsf] nut tof uL fjhlgs

ugkb5

4 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tof gu]sf] pkef]Qmf

ldltn] cgudg dNofs_g gu]sf] ~rflnt cfof]hgfsf] hfrkf tyf kmkmfs gu]sf] If]qut vr+sf]

ljj0f tof gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf]

x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

5 clen]vM yfgLo txdf ah]6 thdf sfofGjog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL lgb]lzsf

)amp$ sf] a+bf g+= = df ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldltsf]

gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL k|rlnt

sfgg cgf k]ZsL tyf a]h +kLIf0f ugkg] Jojyf 5 o gukflnsf cGtutsf] fljssf 5 j6f

ufpF ljsf ldltsf sfofnoxsf] k]ZsL tyf a]hsf] clen]v ufpFkflnsfdividegukflnsfdf v8f uL

fVgkb5

6 lhGL bflvnfM fjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg] uL 6qmf

6qmf kfL vlb ug gxg] Jojyf 5 fy cflys sfoljlw lgodfjnL )^$ sf] lgod $amp-_ df df yfgLo

lgsfodf x]sf] vlb uL jf guL jf sg k|sfn] xtfGt0f eO k|fKt xg cfPsf] lhGL dfnfdfgsf]

ljj0f dNod]t vnfO lhGL lstfadf ft lbgleq cfDbfgL afFwL |]tf v8f uL cBfjlws uL fVgkg]

Jojyf 5 sfofnon] vlb sfonfO 6qmf kfL k6s k6s =amp^)ndash df d]lgL cfhf kmlgr

lkmSr tyf jfL fwg nufotsf fdfgx vlb u]sf]df lhGL bflvnf u]sf] gb]lvPsf]n] pQm

fdfgxsf] lhGL bflvnfsf] k|ltj]bg k]z xgkb5

7 dNo clej[l4 sMdNo clej[l4 s lgodfjnL ) sf] lgod ^ df d=c=sdf btf ePsf sbftfn]

cgrLndash) adf]lhd dlxgf eQmfg ePsf] s ljj0f klRr lbgleq DalGwt s clws[tdIf k]z ugkg]

Jojyf 5 sfofnon] ljleGg sfosf] nflu ljleGg kmdxnfO =(ampamp)ndash -d=c=s d]t_ eQmfgL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 270

lbPsf]df cfGtls fhj ljefusf] j]efO6 r uL x]bf gLh sbftfx NonndashFilerb]lvPsf]n] cfos tyf

dNo clej[l4 s ljj0f DalGwt cfGtls fhj sfofnodf bflvnf u]sf] gb]lvPsf]n] pQm kmdxnfO

eQmfgL lbPsf] =()ndash sf] dNo clej[4L s dfof]hg kq k]z ugkg] b]lvof]

8 ljn ekfOM cflys sfoljlw lgodfjnL )^$ sf] lgod $ df vrsf sndxsf] k|df0f oy]i7 5g

a]dgflj tlsfn] vr ePsf] 5g tyf vr cflrTok0f 5g eGg] sfdf ljZjt xgkg] Jojyf 5 sfofnon]

ljleGg vrxsf] ki6ofO ug] k|df0f j]u a]dgflj tlsfn] vr u]sf] b]lvg cfPsf]n] pQm sdx

=$($^ndash DalGwtaf6 cn ugkb5

9 dfHbftMsfofnoaf6 k|fKt a+s ljj0f cgf rfn vftfdf =)(ndash tyf kFhLut vftfdf =amp^ampndash

d]t =$$)^ndash a+s dfHbft b]lvPsf]n] pQm sd yfgLo +lrt sf]ifdf bflvnf ugkg] b]lvof]

10 k]ZsLMsfofnon] k]ZsL vftf gfv]sf] tyf d=n]=k=kmf= g+= $ d]t tof gu]sf]n] k]ZsLsf] DaGwdf olsg

xg gs]sf]n] sfofnon] k]ZsLsf] ljj0f tof ugkg] b]lvof]

e]9jf ufpF ljsf ldlt

11 ut ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf]

bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut

ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf ut ljut jifb]lvsf] km5of6 xg afFsL

=((ndash b]lvPsf]n] pQm k]ZsLa]h km5of6 xgkb5

12 e|d0f vr M e|d0f vr lgodfjnL )^$ sf] lgod amp-$_ df e|d0faf6 kms]sf] lbgsf] kfpg] blgs e|d0f

eQfsf] klRr k|ltzt dfq kfpg] Jojyf 5 sfofno lrjnfO e|d0faf6 kms]sf] lbgsf] krf k|ltzt

blvs e|d0f eQf lbPsf]n] a9L eQmfgL ePsf] =))ndash cn ugkg] b]lvof]

13 aLn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] lan ekfO lxt n]vf fVgkg]

Jojyf 5 ufpF ljsf ldltsf] sfofnon] zlIfs ljsf sfoqmdsf] nflu lan ekfO j]u =)))))ndash

vr n]v]sf]n] vrsf] kmfF6afL k]z ugkg] b]lvof]

14 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq k]ZsL km5of6

ug ufpg bj yLsf] stJoj xg] Jojyf 5 sfofnon] pkjfYo rfsLnfO lbPsf] k]ZsL =^$$ndash

tyf vnf lbzfdQm sfoqmdsf] nflu =$))ndash d]t =^$$ndash k]ZsL lbOPsf]df sd clGtd

n]vfkLIf0f cjlwDd d]t km5of6 gufPsf]n] pQm k]ZsL km5of6 ug ufpg kb5

15 dfHbft M )amp$ cfiff9 dfGtdf a+s dfHbft b]lvPsf] =)amp($ +lrt sf]ifdf bflvnf xgkb5

xlyofxL ufpF ljsf ldlt

16 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf ut ljut jifb]lvsf] km5of6 xg afFsL

=amp^)ndash b]lvPsf]n] pQm k]ZsLa]h km5of6 xgkb5

17 clu|d s M cfos P]g ) sf] bkmf tyf ( df g]kfndf |f]t ePsf aflGbf JolQlgsfonfO

eQmfgL ubf tf]lsPsf] bn] s ssectf ul eQmfgL lbgkg] Jojyf 5 sfofnon] ljleGg ]jf k|bfossnfO

eQmfgL ubf =^^ndash clu|d cfos ssectf gu]sf]n] pQm sd cn uL fhjdf bflvnf ugkb5

18 a9L eQmfgL M fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] k|fljlws gfk hfFr

uL gfkL lstfadf pNn]v ePsf] jftljs sfoDkfbgsf] cfwfdf eQmfgL ugkg] Jojyf 5 sfofnon]

8s ddt tyf u|fe]n sfosf] nflu sfo Dkfbg dNof+sg =)$ndash ePsf]df =))))ndash eQmfgL

u]sf]n] a9L eQmfgL u]sf] =^^ndash cn ugkb5

19 sRrfjfL M cflys sfoljlw lgodfjnL )^$ sf] lgod $)-amp_ df rfn jifsf] ah]6n] gvfd]sf] vr cufdL

jifdf eQmfgL lbgkg] sf0f vf]nL tf]lsP adf]lhd eQmfgL lbg afFsLsf] sRrfjfL k|dfl0ft uL fVgkg]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 271

Jojyf 5 sfofnon] eQmfgL lbg afFsLsf] sRrfjfL j]u cflys jif )ampamp df eQmfgL ug afFsL x]sf]

egL dlxnf jd+ ]ljsfxsf] eQf =$)))ndash eQmfgL lbPsf]n] clgoldt b]lvof]

20 lhGL bflvnfM cflys sfoljlw lgodfjnL )^$ sf] lgod $amp-_ df df yfgLo lgsfodf x]sf] vlb

uL jf guL jf sg k|sfn] xtfGt0f eO k|fKt xg cfPsf] lhGL dfnfdfgsf] ljj0f dNod]t vnfO

lhGL lstfadf ft lbgleq cfDbfgL afFwL |]tf v8f uL cBfjlws uL fVgkg] Jojyf 5 sfofnon]

=)))$ndash df 6]jn l6n bfh Knfli6s sL tyf Nofk6k nufotsf fdfgx vlb u]sf]df lhGL

bflvnf u]sf] gb]lvPsf]n] fdfgx lhGL bflvnfsf] k|ltj]bg k]z xgkb5

21 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq k]ZsL km5of6

ug ufpg bj yLsf] stJoj xg] Jojyf 5 sfofnon] v]nsb tyf kfs lgdf0fsf] nflu Ps JolQmnfO

=amp)))ndash k]ZsL lbOPsf]df sd clGtd n]vfkLIf0f cjlwDd d]t km5of6 gufPsf]n] pQm k]ZsL

km5of6 ug ufpg kb5

ljtL k|6f]sf ufpF ljsf ldlt

22 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL =ampndash a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

23 gub bflvnf M cflys sfoljlw P]g ) sf] bkmf -$_ cfˆgf] lhDdfdf x]sf] gub dfHbft bflvnf ug

kGw| lbgeGbf a9L l9nf] u]df klRr k|ltzt hljfgf d]t gub bflvnf ugkg] Jojyf 5 sfofnosf]

lrj gtL pd]z k|fb f]gLn] cflys jif )ampamp sf] gub dfHbft =$amp ) xfnDd d]t a+s bflvnf

gu]sf]n] klRr k|ltzt hljfgf =^^ d]t =$)amp gLhaf6 cn ul yfgLo +lrt sf]ifdf

bflvnf ugkb5

24 clu|d s M cfos P]g ) sf] bkmf ( df dNo clej[l4 sdf btf ePsf] aflGbf JolQmlgsfonfO

eQmfgL ubf = k|ltztsf] bn] s ssectf ul eQmfgL lbgkg] Jojyf 5 sfofnon] ljleGg fdfg vlb

ubf =)amp^ndash eQmfgL ubf |f]tdf s ssectf guL eQmfgL lbPsf]n] clu|d cfos jfktsf] sd =ndash

cn ugkb5

25 aLn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] lan ekfO lxt n]vf fVgkg]

Jojyf 5 ufpF ljsf ldltsf] sfofnon] 8s ddtsf] nflu lan efkfO j]u =)))))ndash vr

n]v]sf]n] cn ugkg] b]lvof]

26 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] ljleGg +yf tyf

sdrfLxnfO lbPsf] k]ZsL =)))ndash clGtd n]vfkLIf0f cjlwDd d]t km5of6 u]sf] b]lvPg

27 dfHbft M )amp$ cfiff9 dfGtdf a+s dfHbft b]lvPsf] =$ndash +lrt sf]ifdf bflvnf xgkb5

s6xlof ufpF ljsf ldlt

28 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL =()$( a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

29 gub bflvnf M cflys sfoljlw P]g ) sf] bkmf -$_ cfˆgf] lhDdfdf x]sf] gub dfHbft bflvnf ug

kGw| lbgeGbf a9L l9nf] u]df klRr k|ltzt hljfgf d]t gub bflvnf ugkg] Jojyf 5 sfofnosf]

lrj gtL fhb]j dlvofn]] gub dfHbft =$()ndash xfnDd d]t a+s bflvnf gu]sf]n] klRr k|ltzt

hljfgf =ndash d]t =^^$ gLhaf6 cn ul yfgLo +lrt sf]ifdf bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 272

30 cfo 7]Ssf M dNo clej[4L s P]g ) sf] bkmf -_ adf]lhd 7]Ssfdf dNo clej[4L s cn uL

fhZj lzifs g+=$amp df bflvnf ugkg] Jojyf 5 ufpFkflnsfn] o jif cfGtls cfo 7]Ssf jfkt

= ))))ndash k|fKt u]sf]df f]df nfUg] t]x| k|ltzt dNo clej[4L s jfktsf] sd = ))ndash cn

gu]sf]n] pQm sd cn uL fhj vftfdf bflvnf ugkg] b]lvof]

31 dfHbft M )amp$ cfiff9 dfGtdf a+s dfHbft b]lvPsf] =$)) +lrt sf]ifdf bflvnf xgkb5

auxL ufpF ljsf ldlt

32 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf ut ljut jifb]lvsf] km5of6 xg afFsL

=ndash b]lvPsf]n] pQm k]ZsLa]h km5of6 xgkb5

33 clu|d s M cfos P]g ) sf] bkmf tyf ( df g]kfndf |f]t ePsf aflGbf JolQlgsfonfO

eQmfgL ubf tf]lsPsf] bn] s ssectf ul eQmfgL lbgkg] Jojyf 5 sfofnon] lgDgfgf ]jf k|bfossnfO

eQmfgL ubf =^ampndash clu|d cfos ssectf gu]sf]n] pQm sd cn uL fhjdf bflvnf ugkb5

34 e|d0f vr M e|d0f vr lgodfjnL )^$ sf] lgod amp-$_ df e|d0faf6 kms]sf] lbgsf] kfpg] blgs e|d0f

eQfsf] klRr k|ltzt dfq kfpg] Jojyf 5 sfofnon] Ps sdrfLnfO e|d0faf6 kms]sf] lbgsf] krf

k|ltzt blvs e|d0f eQf lbPsf]n] a9L eQmfgL ePsf] =))ndash cn ugkg] b]lvof]

35 dfHbft M )amp$ cfiff9 dfGtdf a+s dfHbft b]lvPsf] =^$)amp +lrt sf]ifdf bflvnf xgkb5

36 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] jfYo Jojyfkg

ldltnfO lbPsf] k]ZsL =$())ndash clGtd n]vfkLIf0f cjlwDd d]t km5of6 u]sf] b]lvPg

lkkf kf]vlof ufpF ljsf ldlt

37 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL =$))))ndash a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

38 pkbfg sf]if M vlbf gtL ah 7fs o ufpF ljsf dltsf] sfofnoaf6 lhNnf dGjo ldltsf] sfofnodf

jf eO hfbf pkbfg jfkt =$)^ndash lngkg] b]lvPsf]df o jif =)))))ndash ufpF ljsf ldltsf]

sfofnoaf6 eQmfgL lbPsf]n] afFsL =)^ndash lhNnf dGjo ldltsf] sfofnodf lhDd]jfL fgkg] b]lvof]

39 aLn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] lan ekfO lxt n]vf fVgkg]

Jojyf 5 sfofnon] nlIft dx tyf afnaflnsf sfoqmdsf] nflu Ps u sfL +yfnfO =)))))ndash

eQmfgL lbPsf]df =^amp()ndash sf] dfq aLn ekfO k]z u]sf] b]lvg cfPsf]n] a9L eQmfgL ePsf] sd

=)ndash DalGwtaf6 cn ugkb5

40 dNo clej[l4 sMdNo clej[l4 s lgodfjnL ) sf] lgod ^ df d=c=sdf btf ePsf sbftfn]

cgrLndash) adf]lhd dlxgf eQmfg ePsf] s ljj0f klRr lbgleq DalGwt s clws[tdIf k]z ugkg]

Jojyf 5 sfofnon] ljleGg sfosf] nflu Ps kmdnfO =)^($ndash -d=c=s d]t_ eQmfgL lbPsf]df

cfGtls fhj ljefusf] j]efO6 r uL x]bf gLh sbftfx NonndashFilerb]lvPsf]n] cfos tyf dNo clej[l4

s ljj0f DalGwt cfGtls fhj sfofnodf bflvnf u]sf] gb]lvPsf]n] pQm kmdxnfO eQmfgL lbPsf]

=amp($ampndash sf] dNo clej[4L s dfof]hg kq k]z ugkg] b]lvof]

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv xhf a]h km5of6 ug jfFsL x]sf] 5 f]dWo] cn

ugkg] =( nfv ) xhf lgoldt ugkg] =$ nfv $^ xhf k]ZsL =amp nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 273

Ozgfy ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =^ xhf of] jif cfo = sf]8 ^ nfv xhf d]t =

sf]8 ^ nfv $ xhf cfDbfgL ePsf]df = sf]8 ^ nfv ( xhf vr eO = sf]8 amp xhf dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 6qmf kfL vlbMfjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg] uL

6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] k|ltkwf Lldt xg] uL k6s k6s =((^((ndash

sf] d]lgL cfhf tyf cGo sfofno fdfgxsf] vlb u]sf] b]lvof] sfofnon] lgod kfngf ug]tkm

Wofg lbg kb5

2 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g pkef]Qmf ldltn] cgudg

dNofs_g gu]sf] ~rflnt cfof]hgfsf] hfrkf tyf kmkmfs gu]sf] Dkltsf] xtfgt0f tyf

jjemfy gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL

sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9

agfpg kb+5

3 k]ZsLaaemfyM +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] k=+=)ampamp$ r=g+===479 ldlt

20731225 sf] cflys sff]af tyf vftf +rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp

adf]lhd ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf

gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf

sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5

4 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon] sdrfLsf]

gfddf x]sf] k]ZsL xfn Dd klg km5of6 gu]sf]n] =14544807ndash k]ZsL km5of6 ugkb5

5 dNo clea[l4 s M dNo clea[lb s lgodfjnL ) sf] lgod ^-s_ df dNo clea[l4 sdf btf

ePsf ljs|]tfx+u sff]af ubf dNo clea[lb s d]t eQmfgL uL f] sf] hfgsfL DalGwt

cfGtLs fhj sfofnonfO lbgkg] Aoayf 5 sfofnon] ljleGg sff]afxsf] dNo clea[l4 s

eQmfgL u]sf]df cfGtLs fhj sfofnodf hfgsfL ufPsf] 5g lgodsf] kfngf uL dNo clea[lb

s eQmfgLsf hfgsfL lbgkb5

aGhxf ufpF ljsf ldlt

6 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon] k]ZsL sd

km5of6 gu]sf]n] k]ZsL =918000ndashkm5of6 ugkb5

7 clu|d s M cfos P]g ) sf] bkmf amp cgf s66L uL fv]sf] clu|d s fhj sfofnodf

bflvnf u]sf] xgkb5 sfofnon] s66L uL fv]sf] tyf s66f gu]sf] clu|d s bflvnf gu]sf]]n]

=4599ndashcn uL bflvnf ugkb5

8 +rosf]if bflvnf M sfofnon] sdrfLxsf] tna eQf vr n]v] kl5 +rosf]if dod bflvnf u]sf]

xgkb5 sfofnon] sdrfLxsf] +rosf] sd bflvnf ug a+fsL b]lvPsf] clanDa =)$$ndash

bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 274

cfof ufpF ljsf ldlt

9 n]vfkLIf0fM cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df cflys sff]afsf] lhDdf lng]

kbflwsfLn] cflys aifsf] cGtdf cflys lja0f tof uL cfGtls n]vf kLIf0f ufP dfq jf

a9jf ePdf DalGwt dGqfnosf] lrjsf] jLs[tLdf dfq dfgf lbgkg] pNn]v 5 Ozgfy ufp+kflnsf

cGtut cfof ufpF ljsf ldltsf lra gtL zDe sdf ofbjn] )amp gtfj0fb]lv kmfNu0fDdsf]

rfn =^)))ndash k+lhut lgsff =$$$))ndash hDdf =$)))ndash tyf vr u]sf] sdsf]

cfDbfgL tkmsf] d]t cflys laa0f tof gu]sf] cfGtls n]vfkLIf0f gufPsf] clGtd

n]vfkLIf0fsf] nflu |]tf k]z gu]sf]n] cflys sfolalw P]g )sf] bkmf ^-$_ cgf k|lt sf]nd

=) hLjfgf lxt n]vfkLIf0fsf] nflu |]tf k]z xgkb5

dl7of ufpF ljsf ldlt

10 gub dfHbft M sfofnon] gub dfHbft b]vfPsf] sd dod bflvnf u]sf] xgkb5 sfofnon] )amp

kmfNu0f dfGtdf af+sL b]vfPsf] =$)))ndash xfn Dd klg bflvnf gu]sf]n] bflvnf ugkb5

11 k]ZsL MyfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5 sfofnonn] af6f] ddt

k]ZsL p== cWoIfnfO =))))mdash eQmfgL u]sf]df k]ZsL km5of6 u]sf] 5g k]ZsL km5of6 ugkb5

12 clu|d s M cfos P]g ) sf] bkmf amp cgf clu|d s s66f uL eQmfgL lbgkg] Aoayf x]sf]

5 sfofnon] OlGhlgosf] kfLgtlds eQmfgL =()))ndash eQmfgL u]sf]df k|ltztn] xg] =$)ndash

clu|d s s66f u]sf] 5g s s66f gePsf] sd cn uL fhjf bflvnf xgkb5

h6xf ufpF ljsf ldlt

13 a+s dfHbft M sfofnosf] a+s vftfdf )amp$ cfiff9 dfGtdf =292114ndashb]lvPsf]dfpQm sd

ufpFkflnsf lkmtf klg u]sf] gb]lvPsf]n] pQm sd ufpFkflnsf lkmtf u]sf] k|df0f k]z ugkb5

14 al9 eQmfgL M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df sg sd eQmfgL ubf Lt ku]

gku]sf] hf+r uL eQmfgL ugkb5 sfofnon] ))amp$ afn kf]if0f sfos|dsf] =amp))ndash eQmfgL

ubf ljn ekfO =)))ndash dfq b]lvPsf]n] lan eGbf al9 eQmfgL u]sf] sd =))ndash cn uL

bflvn ugkb5

15 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon] ljleGg k]ZsL

sd km5of6 gu]sf]n] k]ZsL =2045000ndash km5of6 ugkb5

16 lan ekfO M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_df vr ubf lan ekfO lxt n]vf

fVgkg] Aoayf x]sf] 5 sfofnon] nlIft au sfos|d ls|ol6e u|k g]kfnnfO =300000ndasheQmfgL

ubf ljn ekfO a]usf] vr n]v]sf]n] cn uL bflvnf ugkb5

17 clu|d s M cfos P]g ) sf] bkmf cgf s66L uL fv]sf] clu|d s fhj sfofnodf

bflvnf u]sf] xg kb5 sfofnon] s66L uL fv]sf] tyf s66f gu]sf] clu|d s bflvnf gu]sf]]n]

=9000ndashcn uL bflvnf ugkb5

8dLof ufpF ljsf ldlt

18 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =$$)))ndash b]vfPsf]df cn

km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 275

hf]sfxf ufpF ljsf ldlt

19 n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df cflys sff]afsf] lhDdf lng]

kbflwsfLn] cflys aifsf] cGtdf cflys lja0f tof uL cfGtLs n]vf kLIf0f ufP dfq jf

a9jf ePdf DalGwt dGqfnosf] lrasf] jLs[tLdf dfq dfgf lbgkg] pNn]v 5 Ozgfy ufp+kflnsf

cGtut hf]sfxf ufpF ljsf ldltsf sdrfL )amp gtfa0f b]lv kmfNu0f Ddsf] rfn lgsff

=^)))ndash lgsff tyf vr u]sf] sdsf] cfDbfgL tkmsf] d]t cflys laa0f tof gu]sf]

cfGtLs n]vfkLIf0f gufPsf] clGtd n]vfkLIf0fsf] nflu |]tf k]z gu]sf]n] cflys sfolalw P]g

)sf] bkmf ^-$_ cgf k|lt sf]nd =) hLjfgf lxt n]vfkLIf0fsf] nflu |]tf k]z xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8^ nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv $ xhf lgoldt ugkg] =amp^ nfv xhf k]ZsL = sf]8 amp^ nfv

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 276

uhf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft ) nfv =^ xhf of] jif cfo =amp sf]8 $ nfv $ xhf

d]t =amp sf]8 $( nfv ^ xhf cfDbfgL ePsf]df =amp sf]8 ) nfv $ xhf vr eO =amp$ nfv

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]vfkLIf0fM yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ cgf yfgLo lgsfon]

cfGtls n]vfkLIf0f ufO clGtd n]vfkLIf0f ufpg] f]sf] k|ltj]bg pk sfjflx d]t ugkg]

Jojyf 5 of] jif cflys ljj0faf6 s]lGb|o cgbfg cGtls cfo d]t=43682943ndashcfDbfgL

ePsf] b]lvG5 fljsf ufpF ljsf ldltxsf] cfGtls cfo u] klg dnvftfdf b]vfPsf] 5g fy

ufljxn] cfkm cfDbfgL uL j8f sfofno vtfdf hDdf uL vr u]sf] b]lvof] ufljxn] u]sf]

cfDbfgL cfo Joo ljj0fdf d]t pNn]v gu]sf]n] a uflj xfnsf j8fsf] cfGtls cfosf]

n]vfkLIf0f ulPsf] 5g

2 aIacute dfof]hgM sfofnosf vr vftf vftfx x]sf]df f]sf] |]tf cgfsf] dfHbft =2622831ndash

x]sf] 5 fy cfiff9 dfGtdf a+scgf =3563268ndashx]sf] 5 sfofnon] |]tf a+sjLr kms

b]lvPsf] =940437ndashsdsf] DalGwt aIacutesf] lxfa ljj0f lnO aIacute lxfa ldnfg ulPsf] gkfOPsf]n]

pQm sdsf] aIacute dfof]hg ljj0f tof uL olsg ugkb5

3 sf]if ~rfng Jojyfkg MyfgLo lgsfo |f]t kLrfng tyf Jojyfkg sfo+ljlw )^( sf] bkmf

$[ df gukflnsf g]kfn sfaf6 k|fKt xg] j k|sfsf lgzt+ Pj_ zt+ cgkft [v dxsf]

vftfdf lgsff uL [v dxsf] vftfaf6 [u dxsf] vftfdf cgrL adf]lhdsf] gukflnsf

sf]ifsf] sd k|jfx tflnsf cgf sd yfgfGt0f u]dfq cfly+s sff]jf ug+ kg]+ tyf [u dx

vftfdf yfgfGt0f ubf+ rfn khLut lzif+sdf 5sectfO+ vr+ ug+ kg]+ Jojyf 5 sfof+non] o jif+

sfo+ljlwsf] cgrL jdf]lhd sd k|jfx uL vr+ u]sf] b]lvPg cgrL adf]lhdsf] [u dxsf

cfDbfgL vftf vr+ vftf sd 6 laquofGkmsf] lxfj fvL vr+ ug+kb+5 yfgLo lgsfo |f]t kLrfng

tyf Jojyfkg sfo+ljlw )^( sf] bkmf $amp [v adf]lhd cfly+s jif+sf] cGTodf cfly+s sff]jf jGb

u]kl5 jf_sL x]sf] sd dn sf]if vftfdf lkmtf+ ug+ kg]+df sfo+non] o jif+sf] cGTodf rfn tyf

khLut vr+ vftfdf dfHbft x]sf] - 2622831ndash cfly+s jif+sf] cGTodf _lrtsf]if vftfdf lkmtf+

u]sf] b]lvPg ty cflys jifsf] cGTodf x]sf] dfHbft sd _lrtsf]if vftfdf lkmtf+ ug+kb+5

4 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofsg ubf+ vlb of]hgf tof

gu]sf] pkef]Qmf ldltn] cgudg dNofsg gu]sf] ~rflnt cfof]hgfsf] hfrkf tyf kmkmfs

gu]sf] If]qut vr+sf] ljj0f tof gu]sf] tnjL k|ltj]bg kflt gu]sf]jh]6 _s]tsf] k|of]u gu]sf]

fj+hlgs klIf0f gu]sf]lhGL n]vf gub sfoqmd vr k|zflgs vr nufotdf cfGtls lgoGq0f

k|0ffnL k|efjsfL agfpg kg] Jojyf 5 sfofnon] sfot k|To]s kbsf] sfo ljj0f agfO sfofGjog

gu]sf] nfut cgdfg tof gu]sf] e|d0f clen]v Jojlyt gePsf] e|d0f k|ltj]bg tof gu]sf] vlb

of]hgf gagfPsf] 6qmf kfL vlb u]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls

lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls

lgoGq0f b=9 agfpg kb+5

5 tflnd ~rfng M sfofnoaf6 +rfng ulg] ljleGg lsldsf] tflnd tyf uf]i7L +rfng ubf

cfjZos kg] k|lzIfs eQf xefuLsf] eQf e|d0f vr 6]zgL vr cGo ljljw vr pknAw ufpg]

DaGwdf sfofnonfO Psktf xg] uL tflnd +rfng lgb]lzsf jf sfoljlw jLs[t xg kb5

gukfnLsf] aflifs sfoqmd cgf laleGg tflndx ~rfng ubf tflnd ~rfng DalGw

lgb]lzsfsfolalw jf gD tof guL vr u]sf] kfOof] gukflnsf tflnd ~rfng ug jLs[t

gD tof uL vrdf Psktf sfod ug kg] b]lvG5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 277

6 pkef]Qmf ldltMufpF ljsf ljsf ldlt4ff +rflnt = sf]8Ddsf] sfd yfgLo lgsfo cflys

k|zfg lgodfjnL )^$ sf] lgod df pkef]Qmf ldlt4ff ufpg Sg] k|fjwfg 5 lgodfjnLsf]

lgod ) df sfo ug]+ k|of]hgsf nflu ul7t pkef]Qmf ldlt yfgLo lgsfon] ljifout kdf

juLs0f rLs[t uL nut cBfjlws ugkg] Jojyf x]sf] 5 sfofnon] of] jif clwsf+ of]hgf

pkef]Qmf ldlt dfkmt ufPtf klg oL of]hgf sfofGjog ug] pkef]Qmf ldlt dWo] pkef]Qmf

ldltxsf] juL+s0f rLs[t uL nut fv]sf] b]lvPg oL ul7t pkef]Qmf ldlt sg lgsfodf

btfgaLs0f d]tsf]|]tfdf vNg cfPg pkef]Qmf ldltxsf] btf tyf laifout kdf auLs0f

gulbf cgudgdf sl7gfO xg] Pp6f pkef]Qmf ldltdf x]sf kbflwsfLx cGo pkef]Qmf ldltdf

kbflwsfL xg] of]hgf dfKt xg] lalQs pkef]Qmf ldltsf] gfddf x]sf] a+s vftf aGb xg] hgs

k|s[ltsf sfo Pp6 pkef]Qmf ldlt dfkmt ufpg] DkGg of]hgf u0ftLo gxg] ddt Def

lhDd]jfL sn] lng] eGg glsg] cjyf xG5 lgodfjnLdf pNn]v ePcgf cfufdL lbgdf

pkef]Qmf ldltxsf] btf tyf ljifout kdf auLs0f uL Jojlyt ufpg kb5

7 DklQ +If0f M fljssf sg klg ufpF ljsf ldltxn] DklQsf] clen]v Jojlyt u] lhGL

xtfGt0f gukflnsfdf u]sf] b]lvPg lhGL DklQsf] clen]v Jojlyt uL gukflnsfdf

DklQ xtfGt0f uL j8f sfofnoxn] DklQsf] k|of]u ugkb5

sgsk ufpF ljsf ldlt

8 cfosMcfos P]g ) sf] bkmf cgf cGo eQf eQmfgL ubf k|ltzt sssectf uL eQmfgL

ugkg] Jojyf 5 sfofnon] ljleGg ]jfk|bfosnfO =amp))ndash kflgtlds eQmfgLdf s s66f

guL eQmfgL lbPsf]n] pQm sd =14480ndash cn ugkb5

9 cGo sfofnosf] vr M cflys sfoljlw P]g ) sf] bkmf ^ df dftxt sfofnosf] nflu tfns

dGqfnodivideljefujf6 sd vr ug] clVtofL lbg] dftxtsf sfofnon] tfns sfofnojf6 k|fKt

clVtofLsf] ldf leq x] vr ugkg] pNn]v 5 of] jif 5sect cltTj jh]6 Jojyf ePsf lhNnf

lyt cGo sfofnosf] nflu =)))ndash vr o sfofnon] Joxf]]sf] 5 lgod ljkLt otf vr

n]Vg aGb ugkg] b]lvG5

ldf ejfgLk ufpFljsf ldlt

10 cGo sfofnosf] vr M cflys sfoljlw P]g ) sf] bkmf ^ df dftxt sfofnosf] nflu tfns

dGqfnodivideljefujf6 sd vr ug] clVtofL lbg] dftxtsf sfofnon] tfns sfofnojf6 k|fKt

clVtofLsf] Ldfleq x] vr ugkg] pNn]v 5 of] jif 5sect cltTj jh]6 Jojyf ePsf lhNnf

lyt cGo sfofnosf] nflu =))))ndash vr o sfofnon] Joxf]]sf] 5 lgod ljkLt otf vr

n]Vg aGb ugkg] b]lvG5

11 clws k]ZsL klrfngMyfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ adf]lhd k]ZsL lbFbf fjhlgs

lgsfon] pkef]QmfFu ePsf] vLb Demftfsf] Ps ltxfO+ eGbf a9L xg] uL lbg xFbg eGg] Jojyf

x]sf] 5 sfofnon] khLuttkm lgoddf tf]lsPsf] Ps ltxfO+sf] ldf gf3L =$)))ndash k]ZsL

klrfng ePsf] b]lvof] lgodsf] kfngf gxg osf] sf0f x]sf] 5 oaf6 k]ZsL lbPsf] sd f]lx

k|of]hgdf vr gxg] k]ZsL km5of6 gxg] tyf k]ZsLsf] bkof]u xg] +efjgf xG5 ctM lgoddf

pNn]v ePsf]eGbf a9L =$)))ndash k]ZsL klrfng ePsf] lgoGq0f ugkb5

12 cfgkflts ssectL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -9_ df v08 -8_

adf]lhd sfod ePsf] pkef]Qmf ldltsf] of]ubfgeGbf sd sfd DkGg eO lgEuml lan dNofIacuteg

k|ltj]bg k|fKt ePsf]df f]xL cgk yfgLo lgsfoaf6 Joxf]lg] sdnfO klg f]xL cgkftdf sd uL

eQmfgL ulg] pNn]v 5 n]vfkLIf0fsf] qmddf gdgf 5gf6sf] cfwfdf kLIf0f ubf o jif +rflnt

of]hgfsf] Demftf sd eGbf 36Lsf] sfoDkGg u]sf]df sfofnon] eQmfgL lbFbf 36L sfosf]

cfgkflts ssectL uL eQmfgL u]sf] kfOPg sfoljlwsf] Jojyf tyf Demftf ljkLt sd

hgxeflutfsf] =186207ndash sf] sfo DalGwt pkef]Qmf ldltaf6 ufpg kb5 cGoyf cn

ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 278

nIdLk bf]tLof ufpFljsf ldlt

13 cGo sfofnosf] vr M cflys sfoljlw P]g ) sf] bkmf ^ df dftxt sfofnosf] nflu tfns

dGqfnodivideljefujf6 sd vr ug] clVtofL lbg] dftxtsf sfofnon] tfns sfofnojf6 k|fKt

clVtofLsf] ldf leq x] vr ugkg] pNn]v 5 of] jif 5sect cltTj jh]6 Jojyf ePsf lhNnf

lyt cGo sfofnosf] nflu =amp)))ndash vr o sfofnon] Joxf]]sf] 5 lgod ljkLt otf vr

n]Vg aGb ugkg] b]lvG5

14 fj+hlgs kLIf0f MyfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( sf] bkmf [^ df

pkef]Qmf ldltn] u]sf] sfdsf] nfut dNo sfo+ sfo+yn nfu]sf] sd pkef]Qmf ldltsf]

kbflwsfLsf] gfd sfo+ z tyf DkGg ldlt d]t vNg] uL DalGwt sfo+yndf fj+hlgs kLIf0f

u]sf] k|ltj]bg DalGwt lgsfodf k]z ug+kg]+ Jojyf 5 gdgf 5gf6 cgf kLIf0f u]sf j

of]hgfdf pkef]Qmf ldltnfO+ clGtd eQmfgL u]sf]df lgodfjnLn] tf]s]adf]lhdsf] ljj0f gvnfO+ s]jn

fj+hlgs kLIf0fsf] gdgf kmffddf pkef]Qmf ldltsf] cWoIfn] xtfIf uL kmffd dfq _nUg u]sf]

5 j ljj0f vn]sf] fj+hlgs kLIf0f gufO+ eQmfgL ug+ ldNbg lgoddf ePsf] Jojyf adf]lhd

fj+hlgs kLIf0f ufpg kb+5

15 k]ZsL klrfng MyfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ adf]lhd k]ZsL lbFbf fj+hlgs

lgsfon] pkef]QmfFu ePsf] vLb Demftfsf] Ps ltxfO+ eGbf a9L xg] uL lbg xFbg eGg] Jojyf

x]sf] 5 sfofnon] khLuttkm lgoddf tf]lsPsf] Ps ltxfO+sf] ldf gf3L lgDgfgf k]ZsL klrfng

ePsf] b]lvof] lgodsf] kfngf gxg osf] sf0f x]sf] 5 oaf6 k]ZsL lbPsf] sd f]lx k|of]hgdf

vr gxg] k]ZsL km5of6 gxg] tyf k]ZsLsf] bkof]u xg] +efjgf xG5 ct M lgoddf pNn]v ePsf]

eGbf a9L =))))ndash k]ZsL klrfng ePsf] lgoGq0f ug kb5

16 ljnsf] eQmfgL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -9_ df v08 -8_

adf]lhd sfod ePsf] pkef]Qmf ldltsf] of]ubfg eGbf sd sfd DkGg eO lgEuml lan dNofIacutesg

k|ltj]bg k|fKt ePsf]df f]xL cgk yfgLo lgsfoaf6 Joxf]lg] sdnfO klg f]xL cgkftdf sd uL

eQmfgL ulg] pNn]v 5 o jif ~rflnt $ of]hgfsf] Demftf sdeGbf 36Lsf] sfoDkGg u]sf]df

sfofnon] eQmfgL lbFbf 36L sfosf] cfgkflts ssectL uL eQmfgL u]sf] kfOPg sfoljlwsf] Jojyf

tyf Demftf ljkLt sd hgxeflutfsf] =105077ndash sf] sfo DalGwt pkef]Qmf ldltaf6 ufpg

kb5

17 clu|d cfos M cfos P]g )sf] bkmf cgf n]vfkLIf0f zNs jfkt eQmfgL xbfF k|ltzt

s s66f ug kg] Jojyf 5 ufpF ljsf ldltsf] cGtLd n]vfkLIf0f ug p4j sdf e66fO

=))ndash eQmfgL xbfF k|ltzt =$(ndash s s66f ugkg]df ndash dfq s66f u]sf] b]lvof]

36L cn ePsf] =amp)ndash cn uL +lrtsf]ifdf bflvnf ugkb5

k|tfk kN6jf ufpF ljsf ldlt

18 cGo sfofnosf] vr M cflys sfoljlw P]g ) sf] bkmf ^ df dftxt sfofnosf] nflu tfns

dGqfnodivideljefujf6 sd vr ug] clVtofL lbg] dftxtsf sfofnon] tfns sfofnojf6 k|fKt

clVtofLsf] ldf leq x] vr ugkg] pNn]v 5 of] jif 5sect cltTj jh]6 Jojyf ePsf lhNnf

lyt cGo sfofnosf] nflu =))))ndash vr o sfofnon] Joxf]]sf] 5 lgod ljkLt otf vr

n]Vg aGb ugkg] b]lvG5

19 fj+hlgs kLIf0f MyfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( sf] bkmf [^ df

pkef]Qmf ldltn] u]sf] sfdsf] nfut dNo sfo+ sfo+yn nfu]sf] sd pkef]Qmf ldltsf]

kbflwsfLsf] gfd sfo+ z tyf DkGg ldlt d]t vNg] uL DalGwt sfo+yndf fj+hlgs kLIf0f

u]sf] k|ltj]bg DalGwt lgsfodf k]z ug+kg]+ Jojyf 5 gdgf 5gf6 cgf kLIf0f u]sf j

of]hgfdf pkef]Qmf ldltnfO+ clGtd eQmfgL u]sf]df lgodfjnLn] tf]s]adf]lhdsf] ljj0f gvnfO+ s]jn

fj+hlgs kLIf0fsf] gdgf kmffddf pkef]Qmf ldltsf] cWoIfn] xtfIf uL kmffd dfq _nUg u]sf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 279

5 j ljj0f vn]sf] fj+hlgs kLIf0f gufO+ eQmfgL ug+ ldNbg lgoddf ePsf] Jojyfadf]lhd

fj+hlgs kLIf0f ufpg kb+5

20 sfo DkGg k|ltj]bgM yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod -_-w_

df pkef]Qmf ldltn] u]sf] lgdf0f sfosf] dNofIacuteg gfkL lstfasf] cfwfdf lstf eQmfgL lbg] tyf

clGtd sfo DkGg kmfd gfkL lstfasf] cfwfdf clGtd lstf eQmfgL lbOg] Jojyf 5 sfofnon]

lhlj sf]if kFhLutaf6 Ps of]hgfsf] sfoDkGg k|ltj]bg k]z ePg cfjZos k|df0fsf] cfefjdf

pQm sfoqmdx tf]lsP adf]lhd sfo DkGg ePsf] eGg] cfwf Plsg xg gSg] of]hgfsf] nlIft

p2]Zo xfln xg gSg] b]lvG5 ctM lgodfjnLsf] lgod -_-3_ adf]lhd sfofnoaf6 = nfv

amp xhf ) sfoDkGg k|ltj]bg k]z xgkb5

21 clu|d cfos M cfos P]g )sf] bkmf cgf n]vfkLIf0f zNs jfkt eQmfgL xFbf k|ltzt

s s66f ugkg] Jojyf 5 ufpF ljsf ldltsf] cGtLd n]vfkLIf0f ug =))ndash eQmfgL xbfF

k|ltzt =$(ndash s s66f ug kg]df ndash dfq s66f u]sf] b]lvof] 36L cn ePsf]

=amp)ndash cn uL +lrtsf]ifdf bflvnf ug kb5

22 k]ZsL lhDd]jfL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_ df sfdsfhsf]

lgldQ Ps cflys jifdf uPsf] k]ZsL sd f]xL cflys jifdf km5of6 xg gs]df clwsf k|fKt

clwsfLn] Totf] km5of6 xg] afFsL x]sf] k]ZsL sdsf] gfdgfd]L lxt s] jfkt k]ZsL uPsf] xf]

f] d]t vnfO+ csf] cflys jifdf lhDd]jfL fL k|dfl0ft ugkg] oL lhDd]jfL k]ZsL sd o

lgodfjnL adf]lhd km5of+6 ugkg] Jojyf 5 sfofnoaf6 k]z ePsf] ljj0f cgf uf=lj==tkm

ut jifsf] k]ZsL lhDd]jfL =7774748ndashx]sf] 5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$ sf]8 (ampnfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv ( xhf lgoldt ugkg] =$ sf]8 ($ nfv ( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 280

u9LdfO ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =amp nfv = xhf of] jif cfo =$ sf]8 nfv $ xhf d]t

=$ sf]8 (^ nfv xhf cfDbfgL ePsf]df =$ sf]8 nfv xhf vr eO = nfv ^ xhf dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhDd]jfL M ufpF ljsf ldltxsf] )amp kmfNu0f dfGtsf] dfHbft sfod ePsf] ufpFkflnsf jf

gukflnsfdf lhDd]jfL fgkg]df sfofnon] lgDgfgf ljleGg ufpF ljsf ldltxaf6 fgkg] lhDd]jfL

Psdi7 b]vfPsf]n] olsg xg Sg] cjyf gx]sf]n] ufpF ljsf ldltxaf6 sd =))^ lhDd]jfL

f]sf] jf gf]sf] DaGwdf sfofnon] olsg ugkb5

2 DklQ xtfGt0f M yfgLo txdf ah]6 thdf sfoGog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL

lgb]lzsf )amp$ sf] abfF g+= ^= df ufpFkflnsf jf gukflnsf sfod xFbf f]leq uflePsf fljssf ufpF

ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod

ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg]5 oL xtfGt0f xg] Dk0f DklQsf] clen]v

tyf lhGL nut vftf )amp$ efb| dfGtleq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf

5 sfofnon] ufpF ljsf ldtaf6 s] slt DklQ xtfGt0f ePsf] xf] f] DaGwdf nut tof u]sf]

b]lvPg ctM sfofnon] ufpF ljsf ldltaf6 xtfGt0f eO cfPsf] DklQsf] nut tof uL fjhlgs

ugkb5

3 clen]vMyfgLo txdf ah]6 thdf sfofGjog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL lgb]lzsf

)amp$ sf] a+bf g+= = df ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldltsf]

gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL k|rlnt

sfgg cgf k]ZsL tyf a]h +kLIf0f ugkg] Jojyf 5 o gukflnsf cGtutsf] fljssf 5 j6f

ufpF ljsf ldltsf sfofnoxsf] k]ZsL tyf a]hsf] clen]v ufpFkflnsfdividegukflnsfdf v8f uL

fVgkb5

4 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tof gu]sf] pkef]Qmf

ldltn] cgudg dNofsg gu]sf] ~rflnt cfof]hgfsf] hfFrkf tyf kmkmfs gu]sf] If]qut vr+sf]

ljj0f tof gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf]

x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

5 nfut cgdfgM fjhlgs vlb P]g )^ sf] bkmf cgf fjhlgs lgsfon] dfnfdfgsf]

k]llkms]zgsf] cwLgdf xL nfut cgdfg tof ugkg] tyf f]xL P]gsf] bkmf -_ df vlb sfo ubf

k|ltkwf Lldt xg] uL 6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] nfut cgdfg tof guL

=3537125ndashsf] sfofno DalGw dfnfdfg 6qmf 6qmf kfL vlb u]sf] kfOPsf]n] clgoldt b]lvof]

6 k|f]Tfxg eQf M sdrfLxsf] ]jf ljwf lghfdlt P]g lgodfjnL tyf k|rlnt sfgg adf]lhd xgkb5

sfofnodf sfot ljleGg sdrfLxnfO ljz]if k|f]Tfxg eQf jk =amp$^ndash lbPsf] b]lvof]

sdrfLxsf] lbPsf] pQm k|f]Tfxg eQf k|rlnt P]g sfgg ljkLt b]lvPsf]n] pQm vr dyg ug]

kbflwsfaf6 =amp$^ndash cn uL yfgLo l~rt sf]ifdf bflvnf xgkb5

7 tnjMsfofnosf] nflu cfjZos hgzlQm jLs[t baGbL cgf lgoQm ugkb5 sfofnon] jLs[t baGbL

j]u sfggL Nnfxsfsf] lgoQm uL tna vr =amp)ndash vr n]v]sf] kfOof] baGbL j]u lgoQm ug]

kbflwsfL tyf pQm vr dyg ug] kbflwsfLaf6 pQm sd =amp)ndash cn uL yfgLo +lrt sf]ifdf

bflvnf ugkb5

8 zLifs kmsM cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df jLs[t ah]6 sfoqmdsf] Ldfleq

xL lgwflt sfodf vr ugkg] Jojyf 5 sfofnon]rfnk|s[ltsf] sfosf] nflu =30283900 kFhLut

zLifsaf6 eQmfgL u]sf] b]lvg cfPsf]n] lgoldt ePsf] b]lvPg

9 lan j]usf] vr M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] lan ekfOlxt n]vf

fVgkg] Jojyf 5 sfofnon] vfgf vfhfsf] aLn ekfO j]u =$)))ndash eQmfgL lbO vr n]v]sf]n] pQm

sd cn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 281

10 dNo clej[4L s M dNo clej[l4 s lgodfjnL ) sf] lgod ^ df d=c=sdf btf ePsf sbftfn]

cgrLndash) adf]lhd dlxgf eQmfg ePsf] s ljj0f klRr lbgleq DalGwt s clws[tdIf k]z ugkg]

Jojyf 5 sfofnon] ljleGg sfosf] nflu ljleGg kmdxnfO =2838368ndash -d=c=s d]t_ eQmfgL

lbPsf]df cfGtls fhj ljefusf] j]efO6 r uL x]bf gLh sbftfx NonndashFilerb]lvPsf]n] cfos tyf

dNo clej[l4 s ljj0f DalGwt cfGtls fhj sfofnodf bflvnf u]sf] gb]lvPsf]n] pQm kmdxnfO

eQmfgL lbPsf] =^ndash sf] dNo clej[4L s dfof]hg kq k]z ugkg] b]lvof]

11 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] j8f sfofnoxnfO

lbPsf] k]ZsL =30642412ndash km5of6 gusf] egL cfGtls n]vfkLIf0faf6 cfNofOPsf]df clGtd n]vfkLIf0f

cjlwDd d]t km5of6 u]sf] b]lvPg

dgk ufpF ljsf ldlt

12 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL =^amp))ndash a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

13 gub bflvnf M cflys sfoljlw P]g ) sf] bkmf -$_ cf gf] lhDdfdf x]sf] gub dfHbft bflvnf ug

kGw| lbgeGbf a9L l9nf] u]df klRr k|ltzt hljfgf d]t gub bflvnf ugkg] Jojyf 5 sfofnosf]

Ps sdrfLsf] lhDdfdf x]sf] gub dfHbft =^ndash xfnDd a+s bflvnf gu]sf]n] klRr k|ltzt

hljfgf =$ampndash d]t =ampndash gLhaf6 cn ul yfgLo +lrt sf]ifdf bflvnf ugkb5

14 sfoqmd ~rfngMcflys sfoljlw lgodfjnL )^$ sf] lgod $ df vrsf] sndxsf] k|df0f ku]sf] 5

eg] sfdf ljZjt xg] Jojyf 5 sfofnon] vfgf vr tyf uf8L ef8fsf nflu = )ampndash vr n]v]sf]df

sg sfoqmdsf] nflu slt hgf xefluxsf] nflu vfgf pknAw ufPsf] uf8L ef8f s] jfkt eQmfgL u]sf]

tyf hghfu0f ojf Snasf] ljleGg sfojfkt eQmfgL u]sf]df ho z+s 6]gL- )^$ampamp_ sf] ljnaf6

k]ZsL km5of6 u]sf] b]lvPsf]df pQm kfg g+= DalGwt kmdsf] gb]lvPsf tyf ljljw j]ltsf] lanx fvL

k]ZsL km5of6 usf] b]lvof] ctM To ljifodf 5fgljg uL jftljstf olsg ugkg] b]lvof]

15 sRrfjfL M cflys sfoljlw lgodfjnL )^$ sf] lgod $)-amp_ df rfn jifsf] ah]6n] gvfd]sf] vr cufdL

jifdf eQmfgL lbgkg] sf0f vf]nL tf]lsP adf]lhd eQmfgL lbg afFsLsf] sRrfjfL k|dfl0ft uL fVgkg]

Jojyf 5 sfofnon] eQmfgL lbg afFsLsf] sRrfjfL j]u fdflhs klrfns gtL zenIdL b]jL fxnfO

=$)))ndash tyf )ampamp df k|ltIffno lgdf0fsf] nflu aSoftf sd egL =()ampndash d]t =$ampndash

eQmfgL lbPsf]n] lgodDdt b]lvPg

16 a9L eQmfgL M fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] k|fljlws gfk hfFr

uL gfkL lstfadf pNn]v ePsf] jftljs sfoDkfbgsf] cfwfdf eQmfgL ugkg] Jojyf 5 sfofnon]

dgk k|ltIffno lgdf0f sfosf] nflu sfo Dkfbg dNof+sg = $amp)ndash ePsf]df =ampamp(()ndash eQmfgL

u]sf]n] a9L eQmfgL u]sf] =)ndash cn ugkb5

17 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] ljleGg +yf tyf

sdrfLxnfO lbPsf] k]ZsL =2921000ndash clGtd n]vfkLIf0f cjlwDd d]t km5of6 u]sf] b]lvPg

18 s bflvnf M cfos P]g ) sf] bkmf () df k|To]s dlxgf eQmfg ePsf] ldltn] klRr lbgleq ssectf

ulPsf] s bflvnf ugkg] Jojyf 5 sfofnon] ljleGGg eQmfgLdf ssectf u]sf] s jfktsf] sd =amp)ndash

bflvnf gu]sf]n] pQm sd bflvnf ugkg] b]lvof]

dbgk ufpF ljsf ldlt

19 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL = amp^^))ndash a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 282

20 jh]6 vr Mcflys sfoljlw lgodfjnL )^$ sf] lgod -_ df jLs[t ah]6 sfoqmdsf] Ldfleq xL

lgwflt sfodf vr ugkg] Jojyf 5 sfofnon] rfn lzifsdf =^)))ndash dfq lgsff ePsf]df kFhLut

zLifsaf6 =ndash rfn k|s[ltsf] sfosf] nflu vr u]sf] kfOof] sfofnon] lgsff eGbf al9 vr

kFhLutsf] ah]6 rfn lzifsdf vr u]sf]n] =ndash clgoldt b]lvof]

uDxlof kf ufpF ljsf ldlt

21 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL =ampamp$$ndasha]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

22 a+s dfHbft M )amp$ cfiff9 dfGtdf b]lvPsf] a+s dfhbft =)ndash yfgLo +lrt sf]ifdf bflvnf gu]sf]n]

pQm sd +lrt sf]ifdf bflvnf ugkb5

+u|fdk ufpF ljsf ldlt

23 cgudg k|ltj]bgM cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df sg sd eQmfgL ubf Lt ku]

gku]sf] hfFr ugkg] Jojyf 5 j8f sfofnon] vNnf lbzfdQm sfoqmdsf] cgudg u]jfkt vfgf vfhf

vr jfkt =$ndash vr n]v]sf]df cgudg k|ltj]bg k]z ugkb5

24 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL =))( a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

25 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] ljleGg +yf tyf

sdrfLxnfO lbPsf] k]ZsL =amp)))))ndash clGtd n]vfkLIf0f cjlwDd d]t km5of6 u]sf] b]lvPg

alofk ufpF ljsf ldlt

26 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf]n] ut ljut jifb]lvsf] km5of6 xg afFsL =ampamp^)ndash

a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

27 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod $amp-_ df sfofnodf k|fKt eO cfPsf]

dfnfdfgsf] ljj0f dNod]t vnfO lhGL lstfadf ft lbgleq cfDbfgL afFwL |]tf v8f uL fVgkg]

Jojyf 5 sfofnon] kmlgr vlb uL lhGL bflvnf j]u =)amp)ndash eQmfgL u]sf]n] lhGL bflvnf

k|ltj]bg tyf d=c=s dfof]hg kq k]z xgkb5

28 lan j]usf] vr M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] lan ekfOlxt n]vf

fVgkg] Jojyf 5 sfofnon] ljBt 6laquofGkmd vlbsf] ljn j]u Ps sDkgLnfO =$$()ndash eQmfgL

u]sf]n] ljBt 6laquofGkmdsf] aLn tyf pQm 6laquofGkmd h8fg u] xf] eGg] DaGwdf fjhlgs kLIf0f d]t k]z

xgkb5

29 zLifs kmsM yfgLolgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ tyf cflys

sfoljlw lgodfjnL )^$ sf] lgod df jLs[t ah]6 sfoqmdsf] Ldfleq xL lgwflt sfodf vr

ugkg] Jojyf 5 sfofnon] rfnk|s[ltsf] sfosf] nflu =ampamp((ndash kFhLut zLifsaf6 eQmfgL u]sf] b]lvg

cfPsf]n] lgoldt ePsf] b]lvPg

30 clu|d s M cfos P]g ) sf] bkmf ( df g]kfndf |f]t ePsf] aflGbf JolQlgsfonfO eQmfgL

ubf tf]lsPsf] bn] s ssectf ul eQmfgL lbgkg] tyf bkmf () df k|To]s dlxgf dfKt ePsf] klRr lbgleq

DalGwt cfGtls fhzj sfofnodf bflvnf ugkg] Jojyf 5 sfofnon] ljleGg eQmfgL ubf s ssectf

gu]sf] tyf s ssectf ulPsf] sd d]t bflvnf gu]sf]n] =$ampampndash clu|d cfos jfktsf] sd fhj

vftfdf bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 283

31 sdrfL +rosf]if M cflys jif )ampamp$ df sfofnodf sfot sdrfL gtL fw]Zofd fo tyf km]sg

kfjfgsf] tnaaf6 sdrfL +ro sf]if jfkt ssectf ulPsf] sd =( ndash +ro sf]ifdf bflvnf gusf]n]

pQm sd DalGwt sdrfLxsf] gfddf sdrfL +ro sf]ifdf bflvnf ugkb5

32 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] ljleGg +yf tyf

sdrfLxnfO lbPsf] k]ZsL = )))ndash clGtd n]vfkLIf0f cjlwDd d]t km5of6 u]sf] b]lvPg

wdk ufpF ljsf ldlt

33 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df jLn ekfO lxt n]vf fVgkg] tyf

lgod $amp-_ df sfofnodf k|fKt eO cfPsf] dfnfdfgsf] ljj0f dNod]t vnfO lhGL lstfadf ft

lbgleq cfDbfgL afFwL |]tf v8f uL fVgkg] Jojyf 5 sfofnon] df]6fOsn vlbsf] jLn ekfO lan

as tyf lhGL bflvnf j]u =))))ndash eQmfgL u]sf] b]lvPsf]n] lhGL bflvnf lan as k]z xgkb5

34 s bflvnf M cfos P]g ) sf] bkmf () df dlxgf eQmfg ePsf] ldltn] klRr lbgleq s bflvnf

ugkg] Jojyf 5 sfofnon] cf=j= )ampamp sf] n]vf kLIf0f ]jf jfkt =amp))ndash eQmfgL u]sf]df clu|d

cfos jfkt =ndash bflvnf gu]sf]n] cn uL fhj bflvnf ugkb5

35 clu|d cfo s M cfos P]g ) sf] bkmf (df dNo clej[4L sdf btf ePsf] g]kfndf |f]t ePsf]

aflGbf JolQmnfO eQmfgL ubf Ps bzdna kfFr k|ltztn] |f]tdf clu|d s ssectf uL eQmfgL ugkg] Jojyf

5 sfofnon] fdfgx vlb ubf |f]tdf s ssectf guL eQmfgL u]sf]n] =^ ndash cn ugkb5

36 ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df vrsf] lan ekfO lxt n]vf fVgkg]

Jojyf 5 sfofnon] stL DalGw hgr]tgf sfoqmdsf] nflu =))))ndash vr n]v]sf]df lan efkfO

j]u =^)))ndash vr n]v]sf]n] cn ugkg] b]lvof]

37 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL =$)ndash a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

38 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] ljleGg +yf tyf

sdrfLxnfO lbPsf] k]ZsL =^)))ndash clGtd n]vfkLIf0f cjlwDd d]t km5of6 u]sf] b]lvPg

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =$ sf]8 $ nfv ( xhf a]h km5of6 ug jfFsL x]sf]

5 f]dWo] cn ugkg] = nfv ^ xhf lgoldt ugkg] = nfv $ xhf k]ZsL = sf]8

nfv ) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 284

buf eujlt ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv =^ xhf of] jif cfo =$ sf]8 ^ nfv (^

xhf d]t =$ sf]8 ^( nfv ( xhf cfDbfgL ePsf]df = sf]8 ^ nfv $^ xhf vr eO =$(

nfv $$ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 6qmf kfL vlb M fjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt

xg] uL 6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] kmlgr tyf d]lgL fdfgx

k|ltkwf Lldt xg] uL k6s k6s uL =2043673ndash vlb u]sf] b]lvof] sfofnon] lgod

kfngf ug]tkm Wofg lbg kb5

2 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] DklQ xtfgt0f gu]sf]

k]ZsL tyf j]hsf] clen]v xtfgt0f gu]sf] fljssf ufpF ljsf ldltsf] lhDd]jfL

xtfgt0f gePsf] ~rflnt of]hgfsf] fj+hlgs klIf0f gu]sf] htf slkmot b]lvPsf 5g

hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf

j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

3 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

ljleGg sdrfL tyf JolQmxnfO lbPsf] k]ZsL =2063143ndash xfnDd km5of6 gu]sf]n] lgodsf]

kfngf uL k]ZsL km5of6 ugkb5

4 dNo clej[l4 s M dNo clea[lb s lgodfjnL ) sf] lgod ^-s_ df dNo clea[l4 sdf

btf ePsf ljs|]tfx+u sff]af ubf dNo clea[l4 s d]t eQmfgL uL f]sf] hfgsfL DalGwt

cfGtls fhj sfofnonfO lbgkg] Aojyf 5 sfofnon] sff]afxsf] dNo clea[lb s eQmfgL

u]sf]df cfGtLs fhj sfofnodf hfgsfL ufPsf] 5g lgodsf] kfngf uL dNo clea[l4 s

eQmfgLsf] hfgsfL lbgkb5

enf]lxof ufpF ljsfldlt

5 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =^)^^ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

6 k]ZsLMyfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5 sfofnon]

Ps kmdnfO nfO ) j6f lordfsf] k|ltuf]6f =))ndash bn] =amp)))ndash k]ZsL sd eQmfgL

u]sf]df xfnDd km5of6 gu]sf]n] km5of6 ugkb5

7 lan ekfO M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_df vr ubf lan ekfO lxt n]vf

fVgkg] Aoayf x]sf] 5 sfofnon] zfrfno lgdf0fsf] nflu eQmfgL u]sf] =647536ndashlan

ekfO gePsf]n] ljn ekfO k]z ugkb5 ljn ekfO a]usf] vr cn uL bflvnf ugkb5

8 clu|d s M cfos P]g ) sf] bkmf ( cgf clu|d s s66f uL eQmfgL lbgkg] Aojyf

x]sf] 5 sfofnon] df]6 fOsn =))))ndash vLb uL eQmfgL u]sf]df = k|ltztn] xg]

=ndashclu|d s s66f u]sf] 5g s s66f gePsf] sd cn uL fhj bflvnf xgkb5

u+uf lkk|f ufpF ljsf ldlt

9 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =$$(ndash

b]vfPsf]df cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 285

10 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

Ps sdrfLnfO nIfLt dx sfos|d =)))mdash pknAw ufPsf]df =^)))mdash k]ZsL km5of6

xg af+sL b]lvPsf]n] km5of6 ugkb5

11 eQmfgL M ufpF ljsf ldltdf sfot lrjnfO lhNnf dGao ldlt ftx6af6 k|f]Tfxg eQf

elg tf]lsPsf] dfkb08 kf u]sf]xnfO tnasf] ) k|ltzt eQf lbPsf] 5 sfofnon] uf+p

klifbsf] )amp sf] lg0fo egL uf=lj==cgbfgaf6 ) k|ltzt sdrfLnfO tna egL

k|ltdlxgf =amp) sf bn] sdrfLnfO =amp) eQmfgL u]sf] b]lvof] bf]xf]f] eQf gkfpgsf]

fy g]kfn sfsf] cgbfgaf6 eQf vr n]Vg ldNg] b]lvbg eg] bf]xf]f] d]t eQmfgL d]t xg]

b]lvPsf]n] gkfpg] sd cn uL fhj bflvnf ugkb5

dTL ufpF ljsf ldlt

12 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =))ndashb]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

13 al9 eQmfgL M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df vr ubf ljn ekfO lxt

n]vf fVgkg] Aojyf x]sf] 5 sfofnon] sfofno ]jf tyf ljljw elg $(amp^ndash eQmfgL

u]sf]df ljn =ampndash dfq b]lvPsf]n] =))ndash al9 eQmfgL ePsf] b]lvPsf]n] eQmfgL ug]af6

cn ugkb5

14 clu|d s M cfos P]g ) sf] bkmf ( cgf clu|d s s66f uL eQmfgL lbgkg] Aojyf

x]sf] 5 sfofnon] sdrfL kbklt ldlt tyf n]vf kLIfssf] kflgtlds =((ampndash eQmfgL

u]sf]df k|ltztn] xg] =10675ndashclu|d s s66f u]sf] 5g s s66f gePsf] sd cn

uL fhj bflvnf xgkb5

a8xjf ufpF ljsf ldlt

15 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =))ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

16 hUuf vLb M pkef]Qmfn] hUufvLb uL uf=lj==n] ejg tyf cGo lgdf0f ugkg]df gofF k|fylds

ljBfno a8xjfsf nflu =^)))))ndash sf] hUuf g vLbdf vr n]v]sf] b]lvof] cgbfgsf] sdaf6

hUuf vLb ug lgod+ut ePg

krvL ufpF ljsf ldlt

17 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =()ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

18 clu|d s M cfos P]g ) sf] bkmf amp cgf cu|Ld s66L uL sd eQmfgL ugkb5

sfofnon] Ps clwaQmnfO =))))ndash ax kaL kfLgtlds eQmfgL u]sf]df f] sf] k|ltzt

s =$))ndash s66f u]sf] 5g pQm sd cn uL fhj bflvnf gu]sf]]n] ugkb5

cYacutef ufpF ljsf ldlt

19 n]vfkLIf0fM cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df cflys sff]afsf] lhDdf lng]

kbflwsfLn] cflys aifsf] cGtdf cflys lja0f tof uL cfGtls n]vf kLIf0f ufP dfq

jf a9jf ePdf DalGwt dGqfnosf] lrasf] jLs[tLdf dfq dfgf lbg kg] pNn]v 5 buf

eujlt ufp+kflnsf cGtut c77f ufp+ ljsf ldltsf lra gtL gGblszf] rfwL )amp

gtfa0f b]lv kmfNu0f Ddsf] rfn =^)))ndashkFhLut lgsff =ampampndash hDdf =((ampndash

vr u]sf] sdsf] cfDbfgL tkmsf] d]t cflys laa0f tof gu]sf] cfGtLsn]vfkLIf0f

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 286

gufPsf] clGtd n]vfkLIf0fsf] nflu |]tf k]z gu]sf]n] cflys sfolalw P]g )sf] bkmf

^-$_ cgf k|ltsf]nd =) hljfgf lxt n]vfkLIf0fsf] nflu |]tf k]z xgkb5

fhk tnL ufpF ljsf ldlt

20 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =^^^$(ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

21 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmfF6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

lbPsf] k]ZsL sd km5of6 gu]sf]n] k]ZsL =195707ndashkm5of6 ugkb5

22 clu|d s M cfos P]g ) sf] bkmf cgf n]vfkLIfsnfO eQmfgL lbg] kfLgtlds

k|ltzt cu|Ld s66f ugkg] Jojyf x]sf] 5 sfofnon] n]vfkLIfs kflgtlds eQmfgL =)))ndash

ubf f] sf] k|ltztn] xg =amp)ndash s s66L gu]sf]n] cn uL fhj bflvnf ugkb5

e]l8ofxL ufpF ljsf ldlt

23 ut ljutsf] k]ZsL M sfofnon] ut ljutsf] k]ZsL cNof uL a]h cWofalws ugkb5 sfofnon]

o aifDd km5of6 ug afFsL k]ZsL laa0f tof uL lhDd]jfL f]sf] b]lvPg k]ZsLsf]

cWofalws clen]v fVgkb5

24 clu|d s M cfos P]g ) sf] bkmf ( sg eQmfgL ubf = k|ltzt clu|d s s66f ugkg]

Jojyf x]sf] 5 sfofnon] gnfO6 df]6 ufaf6 df]6 fOsn =)ampmdash sf] vlL u]sf]df

f]sf] = k|ltztn] xg] =)mdash s s66L gu]sf]n] cn uL bflvnf ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =amp( nfv () xhf a]hkm5of6 ug jfFsL x]sf] 5 f]dWo]

cn ugkg] =amp nfv $amp xhf lgoldt ugkg] =$ nfv $ xhf k]ZsL =amp nfv x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 287

b]afxL uf]gfxL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =^ nfv = xhf of] jif cfo = sf]8 ( nfv ^^ xhf

d]t =$ sf]8 $ nfv amp$ xhf cfDbfgL ePsf]df = sf]8 ( nfv xhf vr eO =$ nfv

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] DklQ xtfgt0f gu]sf]

k]ZsL tyf j]hsf] clen]v xtfgt0f gu]sf] fljssf ufpF ljsf ldltsf] lhDd]jfL

xtfgt0f gePsf] ~rflnt of]hgfsf] fj+hlgs kLIf0f gu]sf] htf slkmot b]lvPsf 5g

hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf

j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

s0fLof nIdLlgof ufpF ljsf ldlt

2 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =amp$(ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

3 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnonn]

vfg]kfgL kmfO dGao ldltnfO vNnf lbf dQm sfosf nflu =$))))ndash k]ZsL eQmfgL

u]sf]df k]ZsL km5of6 u]sf] 5g k]ZsL km5of6 ugkb5

4 bf]xf]f] eQf M sfo ~rfng lgb]lzsf )amp 56fF +s0f amp==$=^ cgf k|f]Tfxg eQf nfu

ePsf sfofnoxdfsg klg k|sfsf] sd pknAw gufOg] tyf +3Lo dfldnftyf yfgLoljsf

dGqfno u|fdL0f ljsf dGjozfvfsf] )amp kqcgf k|f]Tfxg eQf lbg] Jojyf u]sf]

tyf yfgLo ljsf dGqfno k|zfgsf] ldlt )^amp kqsg klg ljwflnggkfOg] Jojyf 5

sfo Dkfbgdfcfwlt k|f]Tfxg eQfnfu eP kl5 ufpFljsf ldltsfuf=lj= lrjn] z

tnjdfgsf] ) k|ltztsf bn] tLgdlxgfsf] k|f]TfxgeQfeQmfgL =) xhf eQmfgLePsf] b]lvof]

sfggljkLt k|f]TfxgeQfvr n]vsf] =) xhf gf= zf]efsfGt 7fsaf6 cn uL +3Lo

+lrtsf]ifdfbflvnfugkb5

5 gubljt0fM yfgLolgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf df vr ug

lgif]w ulPsf ljifocGtut -^_ df bfdffxL jf efuj08fsf] lxfan] sd afF8kmfF8 ug lgif]w

ulPsf] 5 o b]jfxLugfxLsf] ufpFkflnsfsf] +oQm j8f sfofno j8f g+= nfO vNnfbLf dQm

3f]if0ff ug k|lt3 =)))ndash sf bn] hDdf =$ nfvgub ljt0f u]sf] b]lvof] sfoljlwn]

lgif]w u]sf] sfodf vr uL gub sd afF8kmfF8 ugfn] sfoljlwsf] 7f8f] pNn+3g ePsf] b]lvof]

ty sfoljlwljkLt u]sf] =$ nfv lgoldt b]lvPg

6 cGosfofnosf] vr Mcflys sfoljlw P]g ) sf] bkmf ^ dfdftxtsfsfofnosf] nflutfns

dGqfnodivideljefuaf6 sdvr ug] clVtofL lbg] dftxtsfsfofnon] tfnssfofnoaf6

k|fKtclVtofLsf] Ldfleq x] vr ugkg] pNn]v 5 of] jif 5sect cltTj ah]6

JojyfePsflhNnf lyt cGo sfofnosf] sfofnoxnfO =))))ndash vr o sfofnon]

Joxf]]sf] 5 lgodfgf otf] vr n]Vg aGbugkg] b]lvG5

7 clu|dcfos M cfos P]g ) sf] bkmf ( cgf krf xhf kofFeGbf

a9Lsf]sdeQmfgLlb+bfeQmfgLsf] sn sddf Ps bzdnjkfFrk|ltztsf bn] s ssectLugkg]

Jojyf 5 ljBt nfO+g 6 laquofGkmd+ vlb jfkt eQmfgL =amp nfv xhf ( eQmfgL xFbf

clu|d s jfkt =$ xhf ^$ s ssectf u]sf] b]lvPg lgodcgf =$ xhf ^$ clu|d

s bflvnfgu]sf]n] bflvnf uL +lrt sf]ifdfbflvnfugkb5

8 ljn ekfO M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp^_ pkef]Qmf ldltjfnfeu|fxL

dbfon] x]s lstfsf] sfdsf] k|fljlwsdNofIacuteg lan ekfO vr k|dfl0ft ug]

cGosfuhftTotf] ldltjf dbfosf] a7saf6 cgdf]bg ufO DalGwt fjhlgslgsfodf k]z

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 288

ugkg]5 sfofnoaf6 +rflnt Dk0f lgdf0f sfoxsf] ljn ekfO sfofnodf k]z u]sf] b]lvPg

oL ljn ekfO gxFbf vrsf] oyfytfsf] kLIf0f ug glsg] ePsf]n] lgodfgf Dk0f of]hgfsf]

ljn ekfO k]z uL n]vf fVgkb5

9 eQmfgLsf] hfgsfL MdNo clej[l4 s lgodfjnL ) sf] lgod ^-s_ adf]lhd 7]Ssflbg] sfL

lgsfon] cfkmn] u]sf] 7]Ssf Demftf s eQmfgLsf] hfgsfL DalGwtcfGtls

fhjsfofnodflbO s eQmfgL DalGwt 7]sbfnfO ugkg] Jojyf 5 sfofnon] ljleGg b]xfosf

cfkltstf tyf lgdf0f JojfoLnfO =590600ndash eQmfgLxFbf d=c=s jfkt =76788ndasheQfgL

u]sf]df dNo clej[l4 s eQmfgLsf] hfgsfL DalGwt cfGtls fhZj sfofnonfO lbPsf]

b]lvPg lgodfjnLsf] Jojyf cgf hfgsfL glbFbf bflvnf Pj+ dfof]hg ePsf] olsg ug

glsg] ePsf] xFbf =amp^ xhf amp sf] s dfof]hg kq k]z ugkb5

b]jfxL ufpF ljsf ldlt

10 gub dfHbft M sfofnon] gub dfHbft b]vfPsf] sd dod bflvnf u]sf] xgkb5 sfofnon]

)amp kmfNu0f dfGtdf afFsL b]vfPsf] =$))ndash xfnDd klg bflvnf gu]sf]n] bflvnf ugkb5

11 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5

sfofnon] b]vfPsf] cflys ljj0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =(^ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

ssr sdof ufpF ljsf ldlt

12 sdrfL +rosf]if M k|f== gtL cg7f dxtf]sf] )amp gtfa0fb]lv sfltsDd al9 +ro sf]if bflvnf

ePsf] b]lvPsf]n] cn uL =5320ndash bflvnf ugkb5

13 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5

sfofnon] b]vfPsf] cflys ljj0fdf ut ljutsf] km5of6 xg afFsL k]ZsL = )^ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

14 clu|d s M cfos P]g ) sf] bkmf ( cgf clu|d s s66f uL eQmfgL lbgkg] Aoayf

x]sf] 5 sfofnon] Ps KnfonfO =$ampndash eQmfgL u]sf]df clu|d s s66f u]sf] 5g

s s66f gePsf]=4271ndashcn uL fhj bflvnf xgkb5

k]|dk uf]gfxL ufpF ljsf ldlt

15 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =amp(($)ndash

b]vfPsf]df cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

16 a+s dfHbft M o sfofnosf] as vftfdf )amp$ cfiff9 dfGt kl5 =^ndashb]lvPsf]dfpQm

sd ufp+kflnsf lkmtf u]sf] gb]lvPsf]n] pQm afFsL sd ufpFkflnsfsf] +lrt sf]ifdf bflvnf

ugkb5

17 cfiff9 kl5sf] vr M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ cgfPs cflys

jifdf ljlgof]hg ulPsf] ah]6 f]lx jif vr ugkg] afFsL x]sf] sd lkmtf uL kgM sfoqmd

jLs[t ufO vr ugkg] Jojyf 5 o j8f sfofnodf )amp$ cfiff9 dfGtdf =((^$ndash

dfHbft b]lvPsf]df pQm sd dWo] =^amp)(ndash )amp$ gtfj0fdf vr n]v]sf] b]lvof] cflys jif

)amp)amp$ sf] nflu ljlgof]hg ulPsf] sd )amp$amp df gofF sfoqmd g jLs[lt gufO vr

n]v]sf]n] pQm sd clgoldt b]lvof]

wxL ufpF ljsf ldlt

18 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 289

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =))amp(ampndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

19 al9 eQmfgL M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df sg sd eQmfgL ubf Lt

ku] gku]sf] hfFr uL eQmfgL ugkb5 sfofnon] sfofno dfgsf] eQmfgL =amp)))ndashu]sf]dflan

a]u vr n]v]sf]] b]lvPsf]n] cn uL =7000ndashbflvnf ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =amp nfv amp xhf a]hkm5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] =() xhf lgoldt ugkg] =$ nfv ampamp xhf k]ZsL = nfv $) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 290

kf]xf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = xhf of] jif cfo =$ sf]8 $$ nfv $amp xhf d]t

=$ sf]8 $$ nfv $ xhf cfDbfgL ePsf]df = sf]8 amp^ nfv ) xhf vr eO =^amp nfv ^

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhDd]jfL M ufpF ljsf ldltxsf] )amp kmfNu0f dfGtsf] dfHbft sfod ePsf] ufpFkflnsf jf

gukflnsfdf lhDd]jfL fgkg]df sfofnon] lgDgfgf ljleGg ufpF ljsf ldltxaf6 fgkg]

lhDd]jfL Psdi7 b]vfPsf]n] olsg xg Sg] cjyf gx]sf]n] ufpF ljsf ldltxaf6

=2439714ndashlhDd]jfLf]sf] jf gf]sf] DaGwdf sfofnon] olsg ugkb5

2 DklQ xtfGt0f M yfgLo txdf ah]6 thdf sfoGog cflys Jojyfkg tyf DklQ xtfGt0f

DaGwL lgb]lzsf )amp$ sf] abfF g+= ^= df ufpFkflnsf jf gukflnsf sfod xFbf f]leq uflePsf

fljssf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj

tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg]5 oL

xtfGt0f xg] Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ efb| dfGtleq yfgLo

txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 sfofnon] ufpF ljsf ldtaf6 s] slt

DklQ xtfGt0f ePsf] xf] f] DaGwdf nut tof u]sf] b]lvPg ctM sfofnon] ufpF ljsf

ldltaf6 xtfGt0f eO cfPsf] DklQsf] nut tof uL fjhlgs ugkb5

3 slG6Gh]GL vftf M g]kfn sf cy dGqfnos]f r=g+= (^ ldlt )amp)$ ut]sf] klkq cgf

sfofnon] lgdf0f sfodf v r ug] sdsf] k|ltzt sd slG6Gh]GL vr ug kfpg] Jojyf

5 oL sG6Lgh]GL sd vr ubf 566 vftf fvL k|ltzt k|zflgs k|ltzt kFhL

lgdf0fdf vr ug ldNg]df ufpFkflnsfn] sG6LGh]GL vr b]lvg] ul 566 vftf fv]sf] b]lvPg

ct sG6LGh]GL vftf fvL sG6LGh]GL sd JojyLt ulg kb5

4 sff]afsf] n]vfMyfgLo lgsfo cflys k|zfg lgodfjnL )^$ cgf k|rlnt sfgg adf]lhd

k|fKt xg cfPsf] cfDbfgL sdsf] n]vf bf]xf]f] n]vf+sg k|0ffnLdf cfwflt xL fVgkg] Jojyf

x]sf]df ft ufpF ljsf ldlt tyf jtdfg ufpFkflnsfn] d]t k|fKt xg cfPsf] cfDbfgLsf]

bf]xf]f] n]vf k|0ffnLdf n]vf+sg u]sf] b]lvPg ctM ufpFkflnsfnfO k|fKt xg] cfo sdsf] bf]xf]f]

n]vfk|0ffnLsf] cfwfdf clen]v fVgkb5

5 nfut cgdfg Mfjhlgs vlb P]g )^ sf] bkmf cgf fjhlgs lgsfon] dfnfdfgsf]

k]llkms]zgsf] cwLgdf xL nfut cgdfg tof ugkg] Jojyf 5 sfofnon] nfut cgdfg

tof guL dfnfdfg vlb u]sf] kfOof] sfofnon] nfut cgdfg tof uL vlb ug]tkm Wofg

lbgkb5

6 fj+hlgs kLIf0fM yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod ^[k df pkef]Qmf

ldltn] u]sf sfdsf] nfut dNo sfo+yn nfu]sf] sd pkef]Qmf ldltsf kbflwsfLsf] gfd

gfd]L sfo+ z ug]+ DkGg ug]+ ldlt d]t vNg] uL DaGwLt sfo+ yndf fj+hlgs kLIf0f

u]sf] k|ltj]bg DaGwLt yfgLo lgsfodf k|tt ug+ kg]+ Jojyf 5 pkef]Qmf ldltjf6 ~rflnt

of]hgfsf] kmkmfs ubf+ k|fljlws gfkhf_r u]sf] ldlt tyf sfo+ DkGg k|ltj]bgdf sfo+ DkGg

ePsf] ldlt a of]hgfdf vf]Ng] gu]sf] pkef]Qmf ldltjf6 ePsf] sfdsf] j of]hgf fj+hlgs

kLIf0f u]sf] k|ltj]bg k|tt ug]+ u]sf] b]lvPg s]lx of]hgfdf fj+hgLs kLIf0f k|ltj]bg k]z

u]sf] ePtf klg To k|ltj]bgdf vnfpgkg]+ j Joxf]f vnfPsf] b]lvbg ojf6 lgwf+lt dodf

kfbzL+ kdf u0ftoQm sfo+ DkGg ePsf] 5 b]vfPsf vr+sf ljn ekfO+ lx oyfy+ 5g

elg ljZjt xg] cfwf b]lvbg pkef]Qmf ldltjf6 ePsf] a sfo+sf] fj+hlgs kLIf0f ufO+

Tosf] k|ltj]bg DaGwLt lgsfodf k|tt ug]+ tyf lgoddf ePsf] Jojyfsf] k0f+ kdf kfngf

ufpg kb+5

7 k]ZsLMyfgLo txdf ah]6 thdf sfofGjog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL

lgb]lzsf )amp$ sf] a+bf g+= = df ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf

ufpF ljsf ldltsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf

gukflnsfdf sfod uL k|rlnt sfgg cgf k]ZsL tyf a]h +kLIf0f ugkg] Jojyf 5 o

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 291

gukflnsf cGtutsf] fljssf 5 j6f ufpF ljsf ldltsf sfofnoxsf] k]ZsL tyf a]hsf]

clen]v ufpFkflnsfdividegukflnsfdf v8f uL fVgkb5

8 cfof]hgf hfFrkf MyfgLo lgsfo gtf]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf df

yfgLo lgsfon] cfof]hgf DkGg ePsf] hfgsfL k|fKt ePkl5 cfjZos hfFrjem uL ) lbgleq

hfFrkf ugkg] tyf cfof]hgf hfFrkf ePkl5 kmkmfs ullbg kg] Jojyf 5 ufpFkflnsfaf6

~rflnt cfof]hgfxsf] hfFrkf tyf kmkmfs ug] u]sf] gkfOPsf]n] lgodfjnLsf] sfoGjogdf

Wofg lbgkb5

9 If]qut vr M yfgLo lgsfo gtf]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf $-ndashs_

df cgrLndash adf]lhd If]qut vrsf] ljj0f tof ugkg] Jojyf 5 ufpFkflnsfn] If]qut

vrsf] ljj0f tof gu]sf] sf0fn] rfn vr nlIft dx kjfwf ljsf k|jwgfTds sfo tyf

slG6Gh]GL ePsf] vr DaGwdf olsg ug Sg] cjyf gePsf]n] If]qut vr ljj0f tof ug]tkm

Wofg lbgkb5

10 nfut cgdfg M fjhlgs vlb P]g )^ sf] lgod -_ df Ps nfv k+ofFeGbf a9Lsf] dfnfdfg

vlb ubf nfut cgdfg tof ugkg] Jojyf 5 sfofnon] =((^ndash dNosf] d]lgL kmlgr

fdfg tyf lgdf0f sfo ubf nfut cgdfg tof gu]sf] b]lvPsf]n] lgodsf] kfngf xgkb5

11 dNo clej[l4 s MdNo clej[l4 s lgodfjnL ) sf] lgod ^ df d=c=sdf btf ePsf

sbftfn] cgrLndash) adf]lhd dlxgf eQmfg ePsf] s ljj0f klRr lbgleq DalGwt s

clws[tdIf k]z ugkg] Jojyf 5 sfofnon] ljleGg sfosf] nflu ljleGg kmdxnfO

=)amp^ndash -d=c=s d]t_ eQmfgL lbPsf]df cfGtls fhj ljefusf] j]efO6 r uL x]bf

gLh sbftfx NonndashFilerb]lvPsf]n] cfos tyf dNo clej[l4 s ljj0f DalGwt cfGtls

fhj sfofnodf bflvnf u]sf] gb]lvPsf]n] pQm kmdxnfO eQmfgL lbPsf] =$ndash sf] dNo

clej[4L s dfof]hg kq k]z ugkg] b]lvof]

lh+u8jf j]nlj5jf ufpF ljsf ldlt

12 k]ZsL km5of6 M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL

P]gsf] bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5

sfofnon] ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf cfGtls

n]vfkLIf0faf6 d]t ut ljut jifb]lvsf] km5of6 xg afFsL =)))ndash tyf o jifsf] k]ZsL

km5of6 ug afFsL b]lvPsf] =^())))ndash km5of6 xgkb5

13 afn kf]if0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df Lt ku] gku]sf] egL hfFr

ugkg] Jojyf 5 afn kf]if0f eQf ljt0fsf] nflu =)^$))ndash lgsff ePsf]df =$^))ndash

sf] kmfF6jfL k|fKt ePsf]df gku sd =))ndash a+s bflvnfsf] k|df0f j]u k]ZsL km5of6 ePsf]n]

=))ndash a+s bflvnfsf] k|df0f k]z ugkb5

t]hfkfk8 ufpF ljsf ldlt

14 clu|d s M cfos P]g ) sf] bkmf ( df g]kfndf |f]t ePsf] ]jfk|bfos

cfkltstfnfO eQmfgL ubf tf]lsPsf] bn] s ssectf uL eQmfgL lbgkg] Jojyf 5 sfofnon]

ljleGg eQmfgLdf ubf clu|d s jfkt =$)(ndash bflvnf gu]sf] egL cfGtls n]vfkLIf0faf6

cf+NofOPsf]df clGtd n]vfkLIf0fDd d]t bflvnf gePsf]n] pQm sd =$)(ndash cn ugkb5

15 aLn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] aLn ekfO lxt

n]vf fVgkg] Jojyf 5 sfofnon] VWASSsfoqmdsf] nflu =))))ndash vr n]v]sf]df

=)))ndash sf] aLn ekfO j]u vr n]v]sf] egL cfGtls n]vfkLIf0faf6 cfNofOPsf]n] pQm

sd cn ugkb5

nfsfxf ufpF ljsf ldlt

16 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL

P]gsf] bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5

sfofnon] ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf cfGtls

n]vfkLIf0faf6 d]t ut ljut jifb]lvsf] km5of6 xg afFsL =()$^^ndash b]vfPsf]n] pQm

k]ZsLa]h km5of6 xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 292

aGtksectL ufpF ljsf ldlt

17 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL

P]gsf] bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5

sfofnon] ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf ut ljut jifb]lvsf]

km5of6 xg afFsL =($^$ndash b]lvPsf]n] pQm k]ZsLa]h km5of6 xgkb5

18 clu|d s M cfos P]g ) sf] bkmf amp df dNo clej[l4 sdf btf gePsf] ]jfk|bfos

aflGbf JolQlgsfonfO eQmfgL ubf tf]lsPsf] bn] s ssectf ul eQmfgL lbgkg] Jojyf 5

sfofnon] a7s eQfxn ef8f nufotsf] sd =^))ndash eQmfgL ubf =amp(amp)ndash clu|d cfos

ssectf gu]sf]n] pQm sd cn uL fhjdf bflvnf ugkb5

fdk vfk ufpF ljsf ldlt

19 clu|d s M cfos P]g ) sf] bkmf (-_ df aflGbf JolQmn] g]kfndf |f]t ePsf] ef8f

eQmfgL ubf bz k|ltztsf bn] s ssectf ul eQmfgL lbgkg] Jojyf 5 sfofnon] jflifs 3

ef8f jfkt=$)))ndash eQfgL ubf clu|d cfos ssectf gu]sf]n] bz k|ltztn] xg] clu|d cfos

jfktsf] sd =$))ndash cn ugkb5

20 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL

P]gsf] bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5

sfofnon] ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf ut ljut jifb]lvsf]

km5of6 xg afFsL =$^))ndash b]lvPsf]n] pQm k]ZsLa]h km5of6 xgkb5

gsl6of ufpF ljsf ldlt

21 gubL bflvnf M cflys sfoljlw P]g ) sf] bkmf -$_ df lhDd]jf JolQmn] cfˆgf] lhDdfdf

cfPsf] sfL gubL kGw| lbgeGbf a9L l9nf] u]df klRr k|ltzt hljfg d]t cnL ugkg]

Jojyf 5 sfofnosf k|fljlws sdrfLn] cfGtls cfojfktsf] sd =$))ndash tyf =amp)ndash

clGtd n]vfkLIf0f cjlwDd d]t bflvnf gu]sf]n] klRr k|ltzt hljfgf =)ndash d]t

=$ndash DalGwtaf6 cn ugkb5

22 clu|d s M cfos P]g ) sf] bkmf (-_ df aflGbf JolQmn] g]kfndf |f]t ePsf] ef8f

eQmfgL ubf bz k|ltztsf bn] s ssectf ul eQmfgL lbgkg] Jojyf 5 sfofnon] 9jfgL ef8f

jfkt =$))ndash eQfgL ubf clu|d cfos ssectf gu]sf]n] bz k|ltztn] xg] clu|d cfos

jfktsf] sd =$)ndash cn ugkb5

23 aLn j]u vr M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] aLn ekfO lxt

n]vf fVgkg] Jojyf 5 k|fljlws xfos gtL ho lszf] dxtf]n] aLn ekfO j]u =ndash

km5of6 u]sf]n] pQm sd cn ugkb5

24 cDalGwt vr M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df sg sd eQmfgL ubf

Lt ku] gku]sf] hfFr ugkg] Jojyf 5 uf=lj== lrj gtL cAbn a cGfLn] JolQmut

gf=)k=g+=sf] df]6fOsnsf] s jfktsf] sd =$)^ndash vr n]v]sf]n] cn ugkg] b]lvof]

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$ nfv ( xhf a]h x]sf] 5 f]dWo] cn ugkg]

= nfv $( xhf lgoldt ugkg] = nfv $ xhf k]ZsL =^ nfv () xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 293

kmtjf lahok ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv xhf of] jif cfo =$ sf]8 nfv xhf d]t

=$ sf]8 nfv xhf cfDbfgL ePsf]df = sf]8 ) nfv $ xhf vr eO = sf]8 (^ nfv $)

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 6qmf kfL vlbM fjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg] uL

6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] =))ndash dNosf] kmlgr tyf d]lgL

fdfgx k|ltkwf Lldt xg] uL k6s k6s vlb u]sf] b]lvof] sfofnon] lgod kfngf ug]tkmWofg

lbg kb5

2 fj+hlgs kLIf0fM yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod ^[k df pkef]Qmf

ldltn] u]sf sfdsf] nfut dNo sfo+yn nfu]sf] sd pkef]Qmf ldltsf kbflwsfLsf] gfd

gfd]L sfo+ z ug]+ DkGg ug]+ ldlt d]t vNg] uL DalGwt sfo+ yndf fj+hlgs kLIf0f u]sf]

k|ltj]bg DalGwt yfgLo lgsfodf k|tt ug+ kg]+ Jojyf 5 pkef]Qmf ldltjf6 ~rflnt of]hgfsf]

kmkmfs ubf+ k|fljlws gfkhf_r u]sf] ldlt tyf sfo+DkGg k|ltj]bgdf sfo+ DkGg ePsf] ldlt a

of]hgfdf vf]Ng] gu]sf] pkef]Qmf ldltjf6 ePsf] sfdsf] j of]hgf fj+hlgs kLIf0f u]sf] k|ltj]bg

k|tt ug]+ u]sf] b]lvPg s]lx of]hgfdf fj+hgLs kLIf0f k|ltj]bg k]z u]sf] ePtf klg To

k|ltj]bgdf vnfpgkg]+ j Joxf]f vnfPsf] b]lvbg ojf6 lgwf+lt dodf kfbzL+ kdf u0ftoQm

sfo+ DkGg ePsf] 5 b]vfPsf vr+sf ljn ekfO+ lx oyfy+ 5g elg ljZjt xg] cfwf b]lvbg

pkef]Qmf ldltjf6 ePsf] a sfo+sf] fj+hlgs kLIf0f ufO+ Tosf] k|ltj]bg DaGwLt lgsfodf

k|tt ug]+ tyf lgoddf ePsf] Jojyfsf] k0f+ kdf kfngf ufpg kb+5

3 aaemfy M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt 20731225 sf] cflys sff]af tyf

vftf +rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf

dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v

dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h

DkLIf0f sfo ugkb5

4 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^ df vr u]sf] sdsf] cfGtls

n]vfkLIf0f ufO clGtd n]vfkLIf0fsf] nflu ljn ekfO lxt bift fVg kg] Aoayf x]sf]df

sfofnon] vrsf] cfGtLs n]vfkLIf0f ufPsf] 5g lgodfjnLsf] kfngf uL cfGtLs n]vfkLIf0f

ufpg kb5

5 Dklt xtfGt0f M sfofnon] fjLs ufp+ljsf ldltx+u x]sf] rn crn Dklt sfofnosf]

gfddf xtfGt0f ufO Dkltsf] Plss[t clen]v tof u]sf] xg kb5 t sfofnon] ufp+ljsf

ldltsf Dklt cfkmgf] gfddf NofO lhGLsf] Plss[t lja0f tof u]sf] 5g lgodsf] kfngf uL

Dkltsf] xtfGt0f ugkb5

6 sfggL Nnfxsf M sfofnodf jLs[t baGbL cgfsf] sdrfL sfdf lgoQmL uL tna eQf vr

n]Vg kb5 t sfofnon] baGbLdf gx]sf] sfggL Nnfsf elg Demftf uL dfls =))ndashkg]

uL aflifs =))))ndash df Defmtf uL of] aif =$))ndash eQmfgL u]sf] 5 pQm sd cn uL

bflvnf ugkb5

7 lhDd]jfL M ufp+ kflnsf sfofnon] ufp+ ljsf ldltxaf6 )amp kmfNu0f dfGt Ddsf] af+sL dfHbft

sd lhD]jfL fL rfn aifsf] cfDbfgL hDdf cfDbfgL b]vfpg kg]df sfofnon] of] aifsf] Ps di6

cfDbfgL b]vfPsf]n] lhDd]jfL s] slt f]sf] xf] Plsg xg s]g lhDd]jfL sd b]vfpg kb5

8 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon] lbPsf]

=14227643ndash k]ZsL af+sL b]lvPsf]df xfn Dd km5of6 gu]sf]n] cn km5of6 ugkb5

flas 6]ordfu|fxf ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 294

9 laut aifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon]

k]z u]sf] lja0f cgf ut ljut aifDdsf] km5of6 xg afFsL k]ZsL =$^(ndash b]lvPsf]n]

km5of6 ug kxn ugkb5

Gtk bf]tLof ufpF ljsf ldlt

10 as dfHbft M sfofnosf] as vftfdf )amp$ cfiff9 dfGtdf =ndash xfnsf] gukflnsfsf] dn

vftfdf ldlt )amp$)( df bflvnf u]sf] efr k]z ePsf] 5

11 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf -$_ df fhj cfDbfgL cfhsf] ef]nL bflvnf

ugkg] amp lbg Dd l9nf] u]df ) k|ltzt hLjfg lbg leq l9nf] u]df] k|ltzt f]eGbf

al9 l9nf] ePdf k|ltzt hLjfgf lxt fhj bflvnf ugkg] Aoayf 5 sfofnosf] Ps sdrfLn]

=))ndash xfnDd klg bflvnf u]sf] gb]lvPsf]n] aflifs ) k|ltzt Aofh =)ndashd]t

=ndash cn ugkb5

12 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 Ps sdrfLsf] gfddf

x]sf] =ampndash k]ZsL af+sL b]lvPsf]n] km5of6 ugkb5

13 clu|d s M cfos P]g ) sf] bkmf amp cgf s66L uL fv]sf] clu|d s fhj sfofnodf

bflvnf u]sf] xgkb5 sfofnon] s66L uL fv]sf] tyf s66f gu]sf] clu|d s bflvnf gu]sf]]n]

=4887ndashcn uL bflvnf ugkb5

14 laut aifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnoon]

k]z u]sf] ljj0f cgf ut ljut aifDdsf] km5of6 xg af+sL k]ZsL =)ampamp)$ndash b]lvPsf]n]

km5of6 ug kxn ugkb5

flas kmtjf xiffxf ufpF ljsf ldlt

15 a+s dfHbft M sfofnosf] as= vftfdf )amp$ cfiff9 dfGtdf =156ndashb]lvPsf]df pQm sd

ufpFkflnsf lkmtf klg u]sf] gb]lvPsf]n] pQm sd ufpFkflnsf lkmtf u]sf] k|df0f k]z ugkb5

16 lan ekfOM cflys sfoljlw lgodfjnL )^$sf] lgod ^-_df vr ubf lan ekfO lxt n]vf

fVgkg] Aoayf x]sf] 5 sfofnon] xod kfOk vLb eQmfgL =$ndash eQmfgL ubf =$amp)ndash

sf] ljn k|ltlnkL x]sf] b]lvPsf]n] cn uL bflvnf ugkb5

nIdLgLof bf]tLof ufpF ljsf ldlt

17 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf -$_ df fhj cfDbfgL cfhsf] ef]nL bflvnf

ugkg] amp lbgDd l9nf] u]df ) k|ltzt hLjfg lbgleq l9nf] u]df] k|ltzt f]eGbf

al9 l9nf] ePdf k|ltzt hLjfgf lxt fhj bflvnf ugkg] Aoayf 5 sfofnon] k]z u]sf]

cfo Aoo lja0fdf gub dfHbftdf ut aifsf] lhDd]jfL gub elg =171212ndash b]vfPsf]df xfnDd

as bflvnf u]sf] 5g pQm sd lhDdf lng] sdrfL d]t pNn]v ePsf] 5g pQm sdsf] aflifs

) k|ltzt hLjfgf =ampndash d]t =ndash d]t bflvnf xgkb5

18 utaifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnoon]

k]z u]sf] lja0f cgf ut ljut aifDdsf] km5of6 xg afFsL k]ZsL =amp$(ndash b]lvPsf]n]

km5of6 ug kxn ugkb5

19 gub dfHbft Mlrj gtL uf]ljGb e08fLsf] gfddf gub dfHbft =))^^mdash af+sL b]lvPsf]n] cn uL

ufpFkflnsf dnvftfdf bflvnf ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 ^ nfv amp$ xhf a]h km5of6 ug afFsLx]sf] 5

f]dWo] cn ugkg] = nfv $ xhf lgoldt ugkg] = nfv amp$ xhf k]ZsL = sf]8 $ nfv ^

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 295

a[Gbfjg gukflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv xhf of] jif cfo = sf]8 ( nfv ) xhf

d]t = sf]8 $ nfv xhf cfDbfgL ePsf]df = sf]8 ( nfv amp^ xhf vr eO = nfv

) xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] DklQ xtfgt0f gu]sf]

k]ZsL tyf j]hsf] clen]v xtfgt0f gu]sf] fljssf ufpF ljsf ldltsf] lhDd]jfL

xtfgt0f gePsf] ~rflnt of]hgfsf] fj+hlgs klIf0f gu]sf] htf slkmot b]lvPsf 5g

hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf

j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

2 Dklt xtfGt0f M sfofnon] fjLs ufp+ljsf ldltx +u x]sf] rn crn Dklt sfofnosf]

gfddf xtfGt0f ufO Dkltsf] Plss[t clen]v tof u]sf] xg kb5 t sfofnon] ufp+ljsf

ldltsf Dklt cfkmgf] gfddf NofO lhGLsf] Plss[t lja0f tof u]sf] 5g lgodsf] kfngf

uL Dkltsf] xtfGt0f ugkb5

3 cfDbfgL M sfofnon] a k|sfsf cfGtLs cfDbfgL nfO b]vfO cfGtLs cfo b]vfO cfo Aoo

bvfpg kb5 sfofnon] lnaGb befp ubf o aif =))))ndashcfDbfgL u]sf] b]lvof] pQm

sdnfO cfGtLs cfodf dfa]z uL cfodf b]vfPsf] 5g a cfonfO dfa]z uL cfGtLs

cfodf b]vfpg kb5

dfnL aLof ufpF ljsf ldlt

4 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =^amp)mdash

b]vfPsf]df cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

5 as dfHbft M sfofnosf] a+s vftfdf )amp$ cfiff9 dlxgfsf] cGtdf =(amp() af+sL b]lvPsf]

5 pQm sd gukflnsf dn vftfdf bflvnf ugkb5

6 clu|d s M cfos P]g ) sf] bkmf amp cgf clu|d s s66f uL eQmfgL lbgkg] Aoayf

x]sf] 5 sfofnon] fdfg vlb uL =()$)ndash eQmfgL u]sf]df s s66L u]sf] 5g s

s66f gePsf] sd =$)ndash cn uL fhjf bflvnf xgkb5

lagtfdk ufp+F ljsf ldlt

7 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =$^^ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

8 k]ZsLM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

vfg]kfgL kmfO tyf Ps sdrfLnfO =)))))ndash k]ZsL eQmfgL u]sf]df k]ZsL km5of6 u]sf]

5g lgodsf] kfngf uL k]ZsL km5of6 ugkb5

9 lan ekfO M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df vr ubf ljn ekfO lxt

n]vf fVg kg] Aoayf 5 sfofnon] ljgtfdk k|xL rfsL ejg ddt sfosf] pkef]Qmf ldltsf

cWoIf gtL fdxL fpt k]ZsL km5of6 =$amp)))ndash u]sf]df ljn ekfO k]z u]sf] 5g lan

ekfO a]usf] sd cnL uL bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 296

xlbofufpF ljsfldlt

10 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =^ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

11 as dfHbft M sfofnosf] a+s vftfdf )amp$ cfiff9 dlxgfsf] cGtdf =)))ndash af+sL b]lvPsf] 5

pQm sd gukflnsf dn vftfdf bflvnf ugkb5

12 k]ZsL MyfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5 sfofnon]

j8f tLo vfg]kfgL kmfO ldltsf cWoIfnfO eQmfgL u]sf] k]ZsL =(ndash k]ZsL eQmfgL

u]sf]df k]ZsL km5of6 u]sf] 5g lgodsf] kfngf uL k]ZsL km5of6 ugkb5

13 lan ekfO M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df vr ubf ljn ekfO lxt

n]vf fVgkg] Jojyf 5 sfofnon] ljleGg sfosf] nflu eQmfgL u]sf]df ljn ekfO a]u vr

n]v]sf] =446000ndash cnL uL bflvnf ugkb5

vcjf wdff ufpF ljsf ldlt

14 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =))ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

15 as dfHbft M sfofnosf] a+s vftfdf )amp$ cfiff9 dlxgfsf] cGtdf =amp)(ndash af+sL b]lvPsf]

5 pQm sd gukflnsf dn vftfdf bflvnf ugkb5

uDxLof latf ufpF ljsf ldlt

16 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =((ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

17 clu|d s M cfos P]g ) sf] bkmf cgf s nfUg] ljn sddf clu|d s s66f uL

eQmfgL lbgkg] Aoayf x]sf] 5 sfofnon] Ps +yfnfO sfos|d vr jfkt ljn sd

=)))))ndash eQmfgL u]sf]df f]df nfUg] = k|ltzt n] xg] =))mdash clu|d s s66L u]sf]

5g s s66f gePsf] sd cn uL fhj bflvnf xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =) nfv $ xhf a]h km5of6 ug jfFsLx]sf] 5 f]dWo]

cn ugkg] = nfv ( xhf lgoldt ugkg] = nfv xhf k]ZsL =^ nfv ( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 297

afwLdfO ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv xhf of] jif cfo = sf]8 nfv (amp xhf

d]t = sf]8 ampamp nfv xhf cfDbfgL ePsf]df = sf]8 (^ nfv ^ xhf vr eO =^ nfv ^

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 6qmf kfL vlbMfjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg]

uL 6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] =$(ndash dNosf] kmlgr tyf

d]lgL fdfgx k|ltkwf Lldt xg] uL k6s k6s vlb u]sf] b]lvof] sfofnon] lgod kfngf

ug]tkm Wofg lbgkb5

2 fj+hlgs kLIf0f MyfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod ^[k df pkef]Qmf

ldltn] u]sf sfdsf] nfut dNo sfo+yn nfu]sf] sd pkef]Qmf ldltsf kbflwsfLsf] gfd

gfd]L sfo+ z ug]+ DkGg ug]+ ldlt d]t vNg] uL DaGwLt sfo+ yndf fj+hlgs kLIf0f

u]sf] k|ltj]bg DaGwLt yfgLo lgsfodf k|tt ug+ kg]+ Jojyf 5 pkef]Qmf ldltjf6 ~rflnt

of]hgfsf] kmkmfs ubf+ k|fljlws gfkhf_r u]sf] ldlt tyf sfo+ DkGg k|ltj]bgdf sfo+ DkGg

ePsf] ldlt a of]hgfdf vf]Ng] gu]sf] pkef]Qmf ldltjf6 ePsf] sfdsf] j of]hgf fj+hlgs

kLIf0f u]sf] k|ltj]bg k|tt ug]+ u]sf] b]lvPg s]lx of]hgfdf fj+hgLs kLIf0f k|ltj]bg k]z

u]sf] ePtf klg To k|ltj]bgdf vnfpgkg]+ j Joxf]f vnfPsf] b]lvbg ojf6 lgwf+lt dodf

kfbzL+ kdf u0ftoQm sfo+ DkGg ePsf] 5b]vfPsf vr+sf ljn ekfO+ lx oyfy+ 5g elg

ljZjt xg] cfwf b]lvbg pkef]Qmf ldltjf6 ePsf] a sfo+sf] fj+hlgs kLIf0f ufO+ Tosf]

k|ltj]bg DalGwt lgsfodf k|tt ug]+ tyf lgoddf ePsf] Jojyfsf] k0f+kdf kfngf ufpg kb+5

3 aaemfyM +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] k=+= )ampamp$ r=g+===479 ldlt

20731225 sf] cflys sff]af tyf vftf +rfng DaGwdf yk ki6 kflPsf] klkqsf] bkmf

amp adf]lhd ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf

gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf

sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5

4 Dklt xtfGt0f M sfofnon] ufpF ljsf ldltx+u x]sf] rn crn DklQ sfofnosf] gfddf

xtfGt0f ufO Dkltsf] Plss[t clen]v tof u]sf] xgkb5 t sfofnon] ufp+ljsf

ldltsf Dklt cfˆgf] gfddf NofO lhGLsf] Plss[t lja0f tof u]sf] 5g lgodsf] kfngf

uL Dkltsf] xtfGt0f ugkb5

5 lhDd]jfL M ufpF kflnsf sfofnon] ufp+ ljsf ldltxaf6 )amp kmfNu0f dfGtDdsf] afFsL

dfHbft sd lhD]jfL fL rfn aifsf] cfDbfgL hDdf cfDbfgL b]vfpg kg]df sfofnon] of]

aifsf] Psdi6 cfDbfgL b]vfPsf]n] lhDd]jfL s] slt f]sf] xf] olsg xg s]g lhDd]jfL sd

b]vfpg kb5

6 k]ZsL MyfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon]

ljleGg uf=lj==xnfO =16963065ndashk]ZsL eQmfgL u]sf]df k]ZsL km5of6 u]sf] 5g lgodsf]

kfngf uL k]ZsL km5of6 ugkb5

chujL ufpF ljsf ldlt

7 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] k]z u]sf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =))ndash x]sf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

8 ut aifsf] gub M cflys sfoljlw P]g ) sf] bkmf-$_ df sfofnodf k|fKt gub cfhsf]

sd ef]nL kN6 bflvnf ugkg] Aoayf x]sf] 5 dod bflvnf gu]sf]df ) lbgDd lbnf] u]

)k|ltzt lbg l9nf] u]sf]df k|ltzt lbgeGbf al9 l9nf] u]sf]df k|ltzt hLjfgf

d]t cn uL laefuLo sfjflx xg] Aoayf x]sf]df sfofnon] ut aifsf] gub lhDd]jfL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 298

=(ampndash sfofnosf] Ps sdRfLsf] lhDddf x]sf]df xfnDd bflvnf u]sf] 5g k|ltztn]

xg] hLjfgf =amp$ndashd]t =^(ndashlgh+u cn uL bflvnf ugkb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnonn]

Ps pkef]Qmf ldltnfO af6f] 9nfg k]ZsL =())))ndash eQmfgL u]sf]df xfnDd km5of6 u]sf]

5g k]ZsL km5of6 ugkb5

10 a+s dfHbft M sfofnosf] as vftfdf )amp$ cfiff9 dfGtdf asdf dfHbft x]sf] =amp$ndash

ufpFkflnsf bflvnf ugkb5 pQm sd ufp+kflnsf lkmtf klg u]sf] gb]lvPsf]n] pQm sd

ufp+kflnsf lkmtf u]sf] k|df0f k]z ugkb5

Ogjf ufpF ljsf ldlt

11 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =ampndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

12 a+s dfHbft M sfofnosf] as vftfdf )amp$ cfiff9 dfGtdf asdf dfHbft x]sf] =)))ndash

b]lvPsf]df pQm sd ufpFkflnsf lkmtf klg u]sf] gb]lvPsf]n] pQm sd ufp+kflnsf lkmtf u]sf]

k|df0f k]z ugkb5

13 clu|d s M cfos P]g ) sf] bkmf ( cgf s nfUg] dfn fdfg vLbsf] eQmfgL ubf

clu|d s s66L uL eQmfgL ug kb5 sfofnon] Ps OG6k|fOh]haf6 =)$mdash df dfnfdfg

vLb u]sf]df f]sf] = k|ltztn] xg]] clu|d s =(^ndash s s66L u]sf] 5g pQm sd cn

uL fhj bflvnf ugkb5

14 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnonn]

Ps sdrfnfO =)mdash eQmfgL u]sf]df ef g+ )amp$$( af6 =))mdash as bflvnf

uL af+sL =)$mdash xfnDd k]ZsL km5of6 u]sf] 5g k]ZsL km5of6 ugkb5

15 lan ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_df vr ubf lan ekfO lxt

n]vf fVgkg] Aoayf x]sf] 5 sfofnon] vnf lbzf dQm sfoqmdsf] nflu =$))))mdash eQmfgL

u]sf]df ljn ekfO =())))mdash sf] dfq b]lvPsf]n] gku sd = nfv () xhf DalGwtaf6

cn uL bflvnf ugkb5

OgafL ufpF ljsf ldlt

16 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Joayf x]sf] 5

sfofnon] k]z u]sf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =$^^^ndash

b]vfPsf]df pQm k]ZsL cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

17 a+s dfHbft M sfofnosf] as vftfdf )amp$ cfiff9 dfGtdf =(ndashb]lvPsf]df pQm sd

ufp+kflnsf lkmtf u]sf] gb]lvPsf]n] ufp+kflnsfsf] vftdf lkmtf u]sf] k|df0f k]z ugkb5

18 clu|d s M cfos P]g ) sf] bkmf ( cgf s nfUg] dfn fdfg vlbsf] eQmfgL ubf

clu|d s s66L uL eQmfgL ug kb5 sfofnon] Ps OG6k|fOh]haf6 =^)^mdash df df]6

fOsn vLb u]sf]df f]sf] = k|ltztn] xg]] clu|d s =$mdash s66L u]sf] 5g pQm sd

cn uL fhj bflvnf ugkb5

19 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

lbPsf] k]ZsL sd km5of6 gu]sf]n] =955000ndash km5of6 ugkb5

20 cl3Nnf] aifsf] eQmfgL M n]vfsf] jdfGo l4fGt cgf gubdf cfwflt n]vf+sg k|0ffnLdf Ps

clys jifsf] vr f]xL cflys jifleq n]vf+sg ugkg] tyf cflys sfoljlw lgodfjnL )^$ sf]

lgod ^-_ df sd vr ubf clwsf k|fKt clwsfLaf6 jLs[t ufO vr ugkg] Jojyf 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 299

ufpF ljsf ldltsf] sfofnon] )amp$ gtfj0f b]lv hfL ulPsf] r]sx d]t cflys jif )ampamp$

sf] cfiff9 dfGtdf =($amp(ndash vr n]v]sf]n] cflys jif )amp$amp df =())ndash sf] r]s

hfL uL vr u]sf]] b]lvG5 t f] sd cflys jif )ampamp$ df g vr n]v]sf] kfOof] sff]afsf]

n]vf+sg gubdf cfwflt l4fGt ljkLt ePsf]n] pQm vr clgoldt b]lvof]

21 +rosf]if M k|flalws xfos gtL afnldsL k|fb rGb| a+zLsf] )amp gtfa0fb]lv )amp$ cfiff9

dlxgfDdsf] +rosf]if bflvnf ug af+sL =$^ndash b]vfPsf] 5 pQm sd vflvnf ugkg]

b]lvof]

dhjf ufpF ljsf ldlt

22 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

lkkLof ufpF ljsf ldlt

23 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =$(amp)^(^mdash

b]vfPsf]df cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

24 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon]

of]hgfsf] nflu k]ZsL lbPsf] =1155749ndashkm5of6 ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv ^$ xhf a]h km5of6 ug jfFsLx]sf]

5 f]dWo] cn ugkg] =^ nfv ^^ xhf lgoldt ugkg] =$ nfv $ xhf k]ZsL = sf]8 ($

nfv ^$ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 300

dfnfk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =$ xhf of] jif cfo = sf]8 ( nfv ) xhf d]t

= sf]8 () nfv xhf cfDbfgL ePsf]df = sf]8 ^) nfv amp xhf vr eO =) nfv ampamp xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 6qmf kfL vlbMfjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg]

uL 6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] =(((ampndash dNosf] d]lgL tyf

kmlgr fdfgx k|ltkwf Lldt xg] uL b]xof cgf k6s k6s vlb u]sf] b]lvof] sfofnon]

lgod kfngf ug]tkm Wofg lbgkb5

2 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] DklQ xtfgt0f gu]sf]

k]ZsL tyf j]hsf] clen]v xtfgt0f gu]sf] fljssf ufpF ljsf ldltsf] lhDd]jfL

xtfgt0f gePsf] ~rflnt of]hgfsf] fj+hlgs klIf0f gu]sf] htf slkmot b]lvPsf 5g

hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf

j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

3 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

j8f g+=$ nfO lbPsf] k]ZsL sd km5of6 gu]sf]n] k]ZsL =4354403ndash km5of6 ugkb5

lztnk ufpF ljsf ldlt

4 ut laut aifsf] k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_

k]ZsL lnPsf] sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf

x]sf] 5 sfofnoon] k]z u]sf] lja0f cgf ut ljut aif Ddsf] km5of6 xg af+sL k]ZsL

=$^amp)ndash b]lvPsf]n] km5of6 ugkb5

5 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

lbPsf] k]ZsL sd km5of6 gu]sf]n] k]ZsL =))))mdash km5of6 ugkb5

6 clu|d s M cfos P]g ) sf] bkmf ( cgf s66L uL fv]sf] clu|d s fhj sfofnodf

bflvnf u]sf] xg kb5 sfofnon] s66L uL fv]sf] tyf s66f gu]sf] clu|d s bflvnf

gu]sf]]n] =10060ndashcn uL bflvnf ugkb5

f]ggLo ufpF ljsf ldlt

7 laut aifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL

lnPsf] sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5

sfofnoon] k]z u]sf] lja0f cgf ut ljut aif Ddsf] km5of6 xg af+sL k]ZsL =))ndash

b]lvPsf]n] km5of6 ug kxn ugkb5

8 clu|d s M cfos P]g ) sf] bkmf ( cgf s66L uL fv]sf] clu|d s fhj sfofnodf

bflvnf u]sf] xg kb5 sfofnon] s66L uL fv]sf] b]xfosf s =39952ndashfhj bflvnf u]sf]

k|df0f k]z gePsf]n] bflvnf u]sf k|df0f k]z xg kb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf] sd

kmfF6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

v]nsb k]ZsL =))))ndash eQmfgL u]sf]df xfn Dd km5of6 gu]sf]n] km5of]6 ugkb5

dofbfk ufpF ljsf ldlt

10 laut aifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL

lnPsf] sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 301

sfofnoon] k]z u]sf] lja0f cgf ut ljut aifDdsf] km5of6 xg af+sL k]ZsL =)))^$ndash

b]lvPsf]n] km5of6 ug kxn ugkb5

11 lan ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_df vr ubf lan ekfO lxt

n]vf fVgkg] Aoayf x]sf] 5 sfofnon] 8s ddt k]ZsL ut jif =45000ndashkm5of6 u]sf]df

ljn ekfO k]z u]sf] 5g ljn ekfO a]usf] vr cn uL bflvnf ugkb5

ufpF ktff ljsf ldlt

12 n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df cflys sff]afsf] lhDdf lng]

kbflwsfLn] cflys aifsf] cGtdf cflys lja0f tof uL cfGtLs n]vf kLIf0f ufP dfq

jf a9jf ePdf DalGwt dGqfnosf] lrasf] jLs[tLdf dfq dfgf lbg kg] pNn]v 5 dfnfk

ufp+kflnsf cGtut ktff ufp+ ljsf ldltsf lra gtL gGb lszf] rfwL )amp gtfa0fb]lv

kmfNu0f Ddsf] rfn =^)))ndash k+lhut lgsff =^$amp$mdash hDdf =))$amp$ndash tyf vr

u]sf] sdsf] cfDbfgL tkmsf] d]t cflys laa0f tof gu]sf] cfGtLs n]vfkLIf0f gufPsf]

clGtd n]vfkLIf0fsf] nflu |]tf k]z gu]sf]n] cflys sfolalw P]g )sf] bkmf ^-$_

cgf k|ltsf]nd =) hLjfgf lxt n]vfkLIf0fsf] nflu |]tf k]z xgkb5

kyf awfd ufpF ljsf ldlt

13 laut aifsf] k]ZsLM yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5

sfofnoon] k]z u]sf] lja0f cgf ut ljut aifDdsf] km5of6 xg af+sL k]ZsL =((ndash

b]lvPsf]n] km5of6 ug kxn ugkb5

14 clu|d s M cfos P]g ) sf] bkmf ( cgf s nfUg] lahs sddf clu|d s s66L

fhj sfofnodf bflvnf ugkg] Joayf x]sf] 5 sfofnon] g]kfn Osft OlGhlgoLordf k|f=ln=

x]6f8faf6 =()^))ndashdf 6laquofGkmd vLb u]sf]df f] sf] = k|ltztn] xg] s =(mdash

s66f u]sf] 5g pQm sd cn uL bflvnf ugkb5

15 lahs a]u eQmfgL M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_df vr ubf lan ekfO

lxt n]vf fVgkg] Aoayf x]sf] 5 sfofnon] ljleGg sfosf] vr eQmfgLdf lan ekfO a]u

eQmfgL u]sf] b]lvof] ljna]usf] vr sd 192466ndash cn uL bflvnf ugkb5

16 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5 sfofnon]

of]hgfsf] k]ZsL sd km5of6 gu]sf]n] k]ZsL =1866800ndash km5of6 ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 ^ nfv ) xhf a]hkm5of6 ug jfFsLx]sf] 5

f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] =$) nfv xhf k]ZsL =^$ nfv xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 302

fhfk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = xhf of] jif cfo =$ sf]8 $$ nfv amp xhf d]t

=$ sf]8 $$ nfv $ xhf cfDbfgL ePsf]df = sf]8 $ nfv xhf vr eO =^ nfv ^ xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] DklQ xtfgt0f gu]sf]

k]ZsL tyf j]hsf] clen]v xtfgt0f gu]sf] fljssf ufpF ljsf ldltsf] lhDd]jfL

xtfgt0f gePsf] ~rflnt of]hgfsf] fj+hlgs klIf0f gu]sf] cfGtls n]vfkLIf0f gufPsf]

htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf]

b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

2 lhDd]jfL M ufpFkflnsf sfofnon] ufpFljsf ldltxaf6 )amp kmfNu0f dfGt Ddsf] af+sL

dfHbft sd lhD]jfL fL rfn aifsf] cfDbfgL hDdf cfDbfgL b]vfpg kg]df sfofnon] of]

aifsf] Ps di7 cfDbfgL b]vfPsf]n] lhDd]jfL s] slt f]sf] xf] Plsg xg s]g lhDd]jfL sd

b]vfpg kb5

3 6qmf kfL vlb Mfjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg]

uL 6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] =(ampamp$((ndash dNosf] d]lgL tyf

kmlgr fdfgx k|ltkwf Lldt xg] uL k6s k6s uL vlb u]sf] b]lvof] sfofnon] lgod

kfngf ug]tkm Wofg lbgkb5

lkk|f eujfgk ufpF ljsf ldlt

4 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =^)(^ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

5 gub dfHbft M sfofnon] gub dfHbft b]vfPsf] sd dod bflvnf u]sf] xg kb5 sfofnon]

)amp kmfNu0f dfGtdf af+sL b]vfPsf] =^ndash Ps sdrfLsf] gfddf x]sf]n] pQm sd xfnDd

klg bflvnf gu]sf]n] bflvnf ugkb5

6 sdrfL sNof0f sf]if M sfofnon] sdrfL sNof0fsf]ifdf of] aif =amp)ndash bflvnf u]sf] b]lvPsf]n]

xfnDd s] slt sd hDdf x]sf] 5 Plsg uL ufp+kflnsf bflvnf ugkb5

kmtjf dx]zk ufpF ljsf ldlt

7 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =$()))ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

8 k]ZsL MyfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

O6f f]lnordf tyf 8s ddrsf] nflu lbPsf] k]ZsL xfnDd km5of6 gu]sf]n] k]ZsL =50000ndash

km5of6 ugkb5

9 clu|d s M cfos P]g ) sf] bkmf ( cgf cu|Ld s66L uL eQmfgL ugkg] Joayf

x]sf] 5 sfofnon] df]6fOsn vlb tyf sfofno vlb ubf =(^amp)ndash eQmfgL u]sf]df

clu|d s s66f guL eQmfgL u]sf]n] cfo s cn uL = xhf ( fhj bflvnf ugkb5

fhk kmbjf ufpF ljsf ldlt

10 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 303

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =amp)(ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

11 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofno

8s lk l L 9nfg sf nflu hu b]a xgL dnfxf k]ZsL )))))ndash eQmfgL u]sf]df xfnDd

k]ZsL km5of6 u]sf] 5g k]ZsL km5of6 ugkb5

csf]njf ufpF ljsf ldlt

12 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =^$ampndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

13 clu|d s M cfos P]g ) sf] bkmf cgf cu|Ld s66L uL eQmfgL ugkg] Joayf

x]sf] 5 sfofnon] ljleGg sfoqmd 3 ef8f nufot cGo eQf jfkt =())ndash eQmfgL ubf

clu|d s s66f guL eQmfgL u]sf]n] cn uL =4235ndashfhj bflvnf ugkb5

aLof ufpF ljsf ldlt

14 ut ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL

lnPsf] sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =)^)ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

15 hUuf vLb M vlb uL uf=lj==n] 6of+sL lgdf0f ugkg]df hUuf g vLb u]sf] b]lvof] cgbfgsf]

sdaf6 hUuf vLb ug lgod+ut ePg ufpF ljsf ldlt aLof ljtfn] aLof vfg]kfgL

kmfO ldltsf] gfddf =)))))ndashsf] hUuf vLb u]sf] b]lvof] pkef]Qmf ldltn] hUuf

vLb u] kl5 ufp+kflnsf tyf gukflnsfn] lgdf0f sfo ugkg]df hUuf vLbdf sd vr ug

plrt ePg

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv amp xhf a]h x]sf] 5 f]dWo] cn ugkg]

= xhf lgoldt ugkg] = nfv k]ZsL = nfv ) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 304

snof pkndashdxfgukflnsf

n]vfkLIf0f k|ltj]bg

pkndashdxfgukflnsfsf] ut jifsf] dfHbft =$ nfv ($ xhf of] jifsf] cfo =( sf]8 )

nfv xhf d]t =( sf]8 $ nfv amp xhf cfDbfgL ePsf]df = sf]8 amp nfv $ xhf vr

eO = sf]8 nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL Jojyfkg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] f] sf] clen]v tyf lhGL nut vftf )amp$

cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 o pkndashdxfgukflnsfn]

fljs ufpF ljsf ldltxsf] gfddf x]sf] lhGL DklQ xfnDd k|fKt uL lhGL nut

cBfjlws u]sf] b]lvPg u7g cfb]z jdf]lhd ufpF ljsf ldltsf] gfddf x]sf lhGL fdfgx

olsg uL jfldTjdf lngkb5

2 cfGtls n]vfkLIf0f M yfgLo sf ~rfng P]g )amp$ sf] bkmf ampamp amp cgf sfofnon]

cfGtls n]vfkLIf0f ufpg kg] cfGtls n]vfkLIf0faf6 lgsLPsf a]h clGtd n]vfkLIf0f

xg cufj lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ugkg]df k|df0f k]z uL jf cn

pk ug kg]df cn pk uL a]h nut ssectf ufpg kg] Jojyf 5 o pk dxfgukflnsfn]

cfGtls n]vfkLIf0f zfvf tf]s]tf klg cfGtls n]vfkLIf0fsf] k|efjsfLtf b]lvPg cfufdL

cflys jif b]vL k|efjsfLkdf cfGtls n]vfkLIf0f ufpg kb5

3 e|d0f clen]v M e|d0f vr lgodfjnL )^$ sf] lgod df e|d0f vl6g] kbflwsfL jf sdrfLn]

e|d0f k|fDe u]kl5 DalGwt sfofnon] cgrLndash^ adf]lhdsf] 9fFrfdf e|d0f clen]v fVgkg]

Jojyf 5 o pkndashdxfgukflnsfn] e|d0f vl6g] kbflwsfL jf sdrfLsf] e|d0f clen]v fVg]

u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd e|d0f clen]v fVgkb5

4 sfo DkGg k|ltj]bg M fjhlgs vlb lgodfjnL )^$ sf] lgod -_-v_ df vlb Demftf

cgf fjhlgs lgsfon] lgordf lan jf cGo lan jLhssf] eQmfgL ubf k|fljlws gfkhfFr uL

gfkL lstfa -d]hd]G6 as_ df pNn]v ePsf] jftljs sfoDkfbgsf] cfwfdf eQmfgL ug kg]

Jojyf 5 o pk dxfgukflnsf cGtut fljssf ufpF ljsf ldltx dfkmt ePsf lgdf0f

sfosf] nfut cgdfg k|fljlws dNofIacuteg lhNnf ljsf ldlt of]hgf zfvfsf OlGhlgoaf6 xg]

u]sf]df Totf lgdf0fsfoxsf] sfo DkGg k|ltj]bg k]z guL clGtd lan eQmfgL u]sf] b]lvof]

lgdf0f sfosf] clGtd lan eQmfgL ubf sfo DkGg k|ltj]bg k]z xg kb5

5 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf]

xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh

lxt k]ZsL sd cn ugkg] Jojyf 5 o pk dxfgukflnsf fljs ufpF ljsf ldltsf]

d]t ut ljut jifsf] =($^ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g o jif

=$^)))ndash km5of6 xg afFsL k]ZsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf

g k]ZsL km5of6 ug] ufpg] sfodf pkndashdxfgukflnsfn] lqmotf b]vfpg kb5

6 rfn vr M cy dGqfnosf] jh]6 sfofGjog lgb]lzsf cgf kFhLut jh]6jf6 rfn vr -pkef]u

vr_ n]Vg gldNg] Jojyf 5 o gukflnsfn] kFhLut cgbfgaf6 =(^$^ndash sdrfLsf]

tna eQfdf vr n]v]sf] 5 lgb]lzsf ljkLt vr n]v]sf] sd lgodDdt b]lvPg

7 Ldf gf3L vr M cflys sfoljlw lgodfjnL )^$ sf] lgod -s_ df sd jLs[t ah]6leq

DalGwt vr zLifsdf k5 vr ug afFsL 5 eg] vr ug] jf vrsf] lgsff lbg] clwsf

k|fKt clwsfLn] vr ug jf lgsff lbg Sg] Jojyf 5 o gukflnsfn] rfn ah]6 tkm

jLs[t ah]6 eGbf =((ampndash a9L vr n]v]sf] b]lvof] tf]lsPsf] ah]6 LdfeGbf a9L vr

n]v]sf] lgodDdt b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 305

8 s bflvnf M cfos P]g ) adf]lhd ssectL ulPsf] s sd DalGwt fhj zLifsdf bflvnf

xgkb5 fljs ufpF ljsf ldlt d]t o pkndashdxfgukflnsfn] o jif ssectL u]sf]

=^amp)ampndash s sd +lrt sf]if bflvnf ePsf] b]lvPg ssectL ulPsf] s sd +lrtsf]if

bflvnf xg kb5

9 aLdf M sdrfLxsf] dfls tna eQmfgL ubf ssectL ulPsf] sdrfL ~rosf]if aLdf gfuls

nufgL sf]if nufotsf bfloTjx dod DalGwt vftfdf bflvnf xg kb5 o gukflnsfn]

cflys jif )ampdivideamp$ df ssectL u]sf] aLdf jfktsf] =(^(ndash xfnDd DalGwt vftfdf

bflvnf u]sf] b]lvPg ssectL ulPsf] aLdf sd bflvnf xg kb5

10 wf6L M cflys sfoljlw lgodfjnL )^$ sf] lgod ^ adf]lhdsf] cjyfdf hDdf ulPsf] wf6L

sd DalGwt JolQmdividekmdsf] gfdaf6 tf]lsPsf] wf6L vftfdf hDdf xgkb5 o gukflnsfn]

wf6L jfkt fv]sf] =amp)ampndash dWo] =(ampampndash sf] dfq cflys ljj0f tof kf]sf] b]lvof]

afFsL wf6L sd =$))ndash wf6L vftfdf gfvL f]wegf fk6L lkmtf zLifsdf eQmfgL lbPsf]

b]lvof] pQm sdsf] ljj0f d]t k]z xg gcfPsfn] gku wf6L sd DalGwt JolQmdividekmdsf]

gfdaf6 wf6L vftfdf bflvnf xgkb5

11 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ adf]lhd clwsf

k|fKt clwsfLaf6 jLs[t ufO vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5

sfofnon] ) yfg sDan vlb uL ljt0f u]sf] egL =$(^)ndash vr n]v]sf]df sDan

ljt0f u]sf] ekfO k]z ePg vr k|dfl0ft ug] kofKt k|df0f k]z xg kb5

111 sfofnon] zxL fdbflos xof]u sf]if snofnfO =))))))ndash C0f pknAw ufPsf]df C0f

Demftf adf]lhd k]z ugkg] dfls k|utL k|ltj]bg jflifs k|ltj]bg k]z u]sf] b]lvPg Demftf

adf]lhd k|ltj]bg k]z xgkb5

112 sfofnonn] of] jif ljleGg zLifsaf6 ljleGg vrsf] lan ekfO j]u =$)))ndash vr n]v]sf]

5 vr k|dfl0ft ug] sfuh k|df0f k]z xgkb5

12 gub dfHbft M sfL sdsf] cfDbfgL vr a+s sff]afaf6 dfq ugkb5 sfofnoaf6 k]z

ePsf] cfo Joo ljj0fdf =)$(^ndash gub dfHbft b]vfPsf] 5 pQm gub dfHbft DalGwt

JolQmaf6 cn uL pk dxfgukflnsfsf] vftfdf hDdf ulg kb5

13 lxfa ldnfg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ adf]lhd sfofnon] cfˆgf] cfDbfgL

dWo] vr geO afFsL x]sf] sd cfufdL cflys jifsf nflu lhDd]jfL fL n]vf fVg kb5 o

jif sfofnon] 3l6 dfHbft b]lvPsf] =)amp)ampndash lxfa ldnfg egL b]vfPsf] 5 pQm sdsf]

ki6ofO ug] k|df0f k]z xgkb5

14 cfGtls cfo M yfgLo jfoQ zfg P]g ) df Jojyf eP cgf gukflnsfn] cfˆgf]

If]qdf tf]lsPsf] bdf ga9g] uL guklifbaf6 kflt bdf ljleGg k|sfsf] sx nufO cflys

cjyf jn agfpg Sg] yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] cgrL $

^ df ssf bsf] Jojyf u]sf] 5 cfDbfgL DaGwdf b]lvPsf] Joxf]f b]xfo cgf 5g

141 cfGtls cfotkm +ul7t +yf tyf kmdxaf6 tf]lsPsf] bdf Jojfo s jxfn s p7fpg]

u]sf] b]lvPg pkdxfgukflnsfsf] cfGtls cfo j[l4 ugsf nflu Jojfo s jxfn s

p7fpg kb5

142 kf]vL 7]Ssf ahf 7]Ssf zfrfno zNs kflsEuml zNs jfkt hgfJolQmaf6 =amp$ampndash

jSoftf cn ug afFsL b]lvPsf] 5 jSoftf sd cn uL cfGtls gtf]t j[l4 ugkb5

143 pkdxfgukflnsfn] gusf] kmfO sfosf nflu laleGg +yfxFu Demftf usf] kfOof]

gukflnsf +yfxaLr ePsf] Demftfsf] zt adf]lhd tL Fyfxn] kmfO zNs cn uL

gukflnsfsf] vftfdf bflvnf ug kb5

144 o pkdxfgukflnsfsf] jfldTjdf x]sf j6f 6xsf] k|lt 6 dfls ef8f ))ndash

sfbn] +sng ug] u]sf] b]lvG5 hg rngrNtLsf] ef8f b =amp))ndash eGbf cToGt Gog b]lvG5

do fk]If axfn bdf kgfjnf]sg uL gukflnsfsf] cfo j[l4 ug]tkm Wofg hfg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 306

145 o pkdxfgukflnsfdf xfn dfj]z ePsf ufpF ljsf ldltxdf Plss[t DklQ s nfu

u]sf] b]lvPg pkdxfgukflnsfsf a j8fxdf Plss[t DklQ s clanDa sfofGjog

ulgkb5

146 o pkdxfgukflnsfdf dfj]z ePsf ufpF ljsf ldltxdf hfL ulPsf dfnkf]t

lbxsf nflu lb lgoGq0f vftf fVg] u]sf] b]lvPg dfnkf]t cn ug] a j8f sfofnoxdf

lb lgoGq0f vftf fVg] Jojyf ug kb5

15 cflys xfotf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ adf]lhd DalGwt yfgLo

lgsfosf] klifbaf6 jLs[t sfoqmdeGbf cGo sfodf vr ug ldNbg o pkdxfgukflnsfn]

of] jif laleGg fhglts bnxnfO cflys xfotf jfkt =$^)))ndash vr n]v]sf] b]lvof]

jLs[t sfoqmd a]u fhglts bnxnfO cflys xfotf lbg] sfo lgoGq0f xgkb5

16 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ug kg] Jojyf 5 sfofnon] of] jif laleGg hgf

JolQmFu kflgtlds s jfkt =^)(ndash ssectL u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd

kflgtlds s cn xg kb5

17 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhf eGbf a9L

eQmfgL lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 sfofnon] of] jif

laleGg ^ j6f kmdFu vlb sfo ubf lgodfgf nfUg] clu|d s =^ndash ssectL u]sf] b]lvPg

lgodfgf ssectL ugkg] clu|d s cn xgkb5

18 axfn s M cfos P]g ) sf] bkmf adf]lhd ef8f jfkt sd eQmfgL ubf ) k|ltzt

axfn s eQmfgL ugkg] Jojyf 5 sfofnon] of] jif hgf JolQmnfO ef8f jfktsf] sd

eQmfgL ubf ef8f s jfkt =()ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] ef8f s

cn xgkb5

19 f]em vlb M fjhlgs vlb P]g )^ sf] bkmf -_ df vlb ubf k|ltkwf Lldt xg] uL

6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] gu kmfO sfoqmdsf nflu j6f

FyfFu vlb Demftf uL =$^$))ndash eQmfgL u]sf]df af]nkq cfXjfg guL f]em vlb

u]sf] b]lvof] vlb sfonfO k|ltkwL ldtJooL agfpg]tkm sfofnosf] Wofg hfgkb5

20 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhfeGbf a9L eQmfgL

lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 TouL yfgLo lgsfo

cflys k|zfg lgodfjnL )^$ sf] lgod amp df lgdf0f jf vLb ubf jf ]jf k|fKt u]jfkt

eQmfgL lb+bf k|rlnt sfgg adf]lhd s s6fP dfq eQmfgL lbg kg] Jojyf 5 o sfoqmd

cGtut j6f FyfnfO =$^$))ndash eQmfgL u]sf]df lgodfgf nfUg] =Uuml clu|d s jfkt

=$amp^ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] clu|d s cn xg kb5

3gfyk ufpF ljsf ldlt

21 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ adf]lhd clwsf

k|fKt clwsfLaf6 jLs[t ufO vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5

sfofnon] dlxnf nlIft sfoqmd ubf vrsf] lan ekfO a]u =ndash vr n]v]sf] 5 lan

ekfO a]u vr n]v]sf] sd cn xgkb5

22 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd

cn xg kb5

23 cDalGwt vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ adf]lhd DalGwt yfgLo

lgsfosf] klifbaf6 jLs[t sfoqmd afx]s cGo sfodf vr ug ldNbg ufpF ljsf ldltsf]

sfofnon] DalGwt ufpF ljsf ldlt afx]s cGo ufpF ljsf ldltsf] vr jfkt =^ampampndash

eQmfgL u]sf] b]lvof] oL vr n]lvPsf] cDalGwt vr jfktsf] sd cn xg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 307

24 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ug kg] Jojyf 5 sfofnon] of] jif laleGg $ hgf

JolQmFu kflgtlds s jfkt =$ndash ssectL u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd

ssectL gu]sf] kflgtlds s cn xg kb5

25 clu|d s Mcfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhf eGbf a9L eQmfgL

lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 sfofnon] of] jif laleGg

j6f kmdFu vlb sfo ubf lgodfgf nfUg] clu|d s =$$)ndash ssectL u]sf] b]lvPg

lgodfgf ssectL ugkg] clu|d s cn xgkb5

26 axfn s M cfos P]g ) sf] bkmf adf]lhd ef8f jfkt sd eQmfgL ubf ) k|ltzt

axfn s eQmfgL ug kg] Jojyf 5 sfofnon] of] jif hgf JolQmnfO ef8f jfktsf] sd

eQmfgL ubf ef8f s jfkt =$^))ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] ef8f s

cn xgkb5

ef]8fxf ufpF ljsf ldlt

27 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ug kg] Jojyf 5 sfofnon] of] jif laleGg JolQmnfO

kflgtlds eQmfgL ubf kflgtlds s jfkt =^ndash ssectL u]sf] b]lvPg lgoddf ePsf] Jojyf

adf]lhd ssectL gu]sf] kflgtlds s cn xg kb5

28 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhf eGbf a9L

eQmfgL lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 sfofnon] of] jif

df]6fOsn vlb kf]ntf vlb jfkt cfkltstfnfO lan eQmfgL ubf lgodfgf nfUg]

clu|d s =^($ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] clu|d s cn xg kb5

29 axfn s M cfos P]g ) sf] bkmf adf]lhd ef8f jfkt sd eQmfgL ubf ) k|ltzt

axfn s eQmfgL ug kg] Jojyf 5 sfofnon] of] jif fdfg 9jfgL jfkt 6laquoofS6 ef8f eQmfgL

ubf ef8f s jfkt =)))ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] ef8f s cn

xgkb5

30 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =$))))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd

cn xgkb5

dl6cjf ufpF ljsf ldlt

31 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd

cn xgkb5

32 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ adf]lhd clwsf

k|fKt clwsfLaf6 jLs[t ufO vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5

sfofnon] laleGg j6f sfoqmd jfkt =(ampndash sf] lan eQmfgL u]sf]df vr k|dfl0ft ug]

lan ekfO k]z u]sf] 5g lan ekfO a]u vr n]v]sf] sd cn xg kb5

33 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ug kg] Jojyf 5 sfofnon] of] jif sfoqmd ~rfng

u] jfkt kflgtlds sd eQmfgL ubf kflgtlds s jfkt =)))ndash ssectL u]sf] b]lvPg

lgoddf ePsf] Jojyf adf]lhd ssectL gulPsf] kflgtlds s cn xg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 308

34 axfn s M cfos P]g ) sf] bkmf adf]lhd ef8f jfkt sd eQmfgL ubf ) k|ltzt

axfn s eQmfgL ug kg] Jojyf 5 sfofnon] of] jif fdfg 9jfgL jfkt 6laquoofS6 ef8f eQmfgL

ubf ef8f s jfkt =$$(ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] ef8f s cn xg

kb5

35 n]vfkLIf0f MyfgLo cflys k|zfg lgodfjnL )^$ sf] bkmf -5_ adf]lhd cfGtls

n]vfkLIf0f zfvfn] clGtd n]vfkLIf0fsf nflu |]tf tof kfL fVg kg] Jojyf 5 o pk

dxfgukflnsfdf +nUg xg cfPsf fljs aGtk dx]zk ufpF ljsf ldltsf] n]vf |]tf

n]vfkLIf0fdf k]z xg cfPg n]vf |]tf k]z xg gcfPsfn] pQm ufpF ljsf ldltsf] clGtd

n]vfkLIf0f xg s]g n]vf|]tf k]z uL clGtd n]vfkLIf0f ufpg kb5

a]h lylt

of] jif pkdxfgukflnsfsf] n]vfkLIf0faf6 =amp sf]8 nfv xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = sf]8 $amp nfv ^ xhf lgoldt ugkg] = sf]8 $) nfv xhf

k]ZsL =$ nfv ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 309

lhtk ldf pkndashdxfgukflnsf

n]vfkLIf0f k|ltj]bg

pkdxfgukflnsfsf] ut jifsf] dfHbft = sf]8 ^ nfv xhf of] jifsf] cfo =( sf]8 ^ nfv

xhf d]t = sf]8 ^ nfv (amp xhf cfDbfgL ePsf]df =) sf]8 $ nfv $ xhf vr eO = sf]8

( nfv ( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0fM sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofsg ubf+ sdrfLn] kfngf ugkg] kbLo k]zfut

cfr0f tof uL nfu gu]sf] sfofnosf] lgLIf0f kltsfdf wf ugkg] uL pNn]lvt Joxf]f gvnfPsf]

dfgj +fwg Jojyfkg DaGwL uiquestof]hgf tyf gLlt tof gu]sf] lgsfon] pb]Zo k|flKtdf b]vf k]sf

cfOkg] Defljt hf]lvdxiquest klxrfg gu]sf] klxrfg ePsf hf]lvdxiquestsf] dNofIacuteg gu]sf] hf]lvdsf] clen]v

cBfjlws gu]sf] hf]lvd f]syfd tyf lgfs0fsf] Jojyf gu]sf] hf]lvd klxrfg dNofIacuteg clen]vsf]

lhDd]jfL afF8kmfF8 sfofGjogdf gNofPsf] clGtd n]vfkLIf0f xgkj g cfGtls n]vfkLIf0fsf] a]iquesth

km5of6 gu]sf] a]iquesth km5of6 ug] uL cfGtls 0fgLlt tof uL sfofGjogdf gNofPsf] cf dlxgfdf

yk sfoqmd jLs[t uL vr u]sf] sfoljj0f tof uL sdrfLxiquestnfO clwsf lhDd]jfL lbg] gu]sf]

cf dlxgfdf ePsf] kFhLut vr ah]6sf] tngfdf ) k|ltzteGbf a9L x]sf] vlb of]hgf tof gu]sf]

htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|tlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

2 a+s dfof]hg M cflys sfoljlw lgodfjnL )^$ sf] lgod ( df k|To]s sfofnon] cflys sff]afsf]

n]vf dxfn]vfkLIfssf] sfofnoaf6 jLs[t 9fFrfdf fVgkg] Jojyf 5 pkgukflnsfn] )amp$ cf

dfGtdf |]tf a+s kms b]lvPsf]df a+s dfof]hg lxfa -d=n]=k=kmf=g+=_ tof u]sf] 5g )amp

kmfug dfGtdf fljs u9LdfO gukflnsfaf6 =( ndash hLtkldf pkdxfgukflnsfsf] vftfdf

|]tf cgf 6laquofGkm eO cfpg kg]df =)ampndash dfq cfPsf]n] |]tfeGbf =amp)ndash 36L

cfPsf]n] f] cjlwsf] a+s lxfj ldnfg u]sf] kfOPg

3 k|zflgs vr ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df jLs[t ah]6sf] kllwleq

xL] P]g jdf]lhd s zNs ]jf zNs bt ef8faf6 p7fPsf] sn sdsf] Ps sf]8 kofF eGbf a9L

cfDbfgL xg] gukflnsfn] kRrL k|ltzt eGbf al9 sd k|zflgs sfdsf] nflu vr ug gkfOg] Jojyf

5 sfofnon] of] jif cfGtls cfoaf6 =amp)(ndash cn u]sf]df k|zflgs =$(ndash u]sf]n]

tf]lsPsf] LdfeGbf =)$)(ndash a9L vr u]sf]n] lgodsf] kfngf u]sf] b]lvPg

4 fhj bflvnf M cflys sfoljlw P]g ) sf] bkmf sf] pkbkmf $ cgf lhDd]jf JolQmn] cf gf]

lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6 a+s bflvnf ugkg] Jojyf 5 To uL

DalGwt tfns sfofno jf ljefuLo k|dvn] ) lbgDd l9nf] u]sf] eP ) k|ltzt lbg l9nfDd

l9nf] u]sf] eP k|ltzt lbgeGbf a9L l9nf] u]sf] eP k|ltzt hljfgf uL gub bflvnf ug

nufO sfgg adf]lhd ljefuLo sfafxL d]t ug] Jojyf 5 sfofnon] cn u]sf] fhj tf]lsPsf]

cjlwleq bflvnf ug] u]sf] 5g ctM lgodfgf dod fhj sd bflvnf ug Wofg lbgkb5

5 wf6L hkmt M fjhlgs vlb lgodfjnL )^$ adf]lhd af]nkq dNofIacutegaf6 5gf6 ePsf] af]nkqbftfn]

tf]lsPsf] Dofbleq Demftf ug gcfPdf lghsf] wf6L hkmt uL bf]gtf] 36LafnfnfO Demftf ug cfpg

cfXjfg ug kb5 pkdxfgukflnsfn] =))))ndash sf] saf]n c+s lxt Demftf ug cfXjfg ubf

Demftf ug gcfPsf]df pQm af]nkqbftfn] fv]sf] wf6L =)))))ndash hkmt guL bf]gtf] 36L sjf]n ug]Fu

Demftf u]sf]df klxnf] 36Lafnfsf] wf6L hkmt u]sf] b]lvPg 5gf6 eO Demftf ug gcfPsf] pQm lgdf0f

JojfoLsf] wf6L hkmt ugkb5

6 56 glnPsf] M sfL sfofnosf] lj1fkg tyf rgf k|sfg ubf uf]vfkq blgsn] k|ltzt cGo

fli6laquoo blgsn] k|ltzt skf]]6 lj]6 k|bfg ug] gLlt x]sf] 5 sfofnon] cgfsf klqsfdf lj1fkg

k|sfzg ubf sg 56 lnPsf] kfOPg sfofnon] lgodfgf 56 lnP dfq lj1fkg k|sfzg ug]tkm kxn

ugkb5

7 fjhlgs kLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^-k_ df pkef]Qmf ldltn]

u]sf sfdsf] nfut dNo sfoyn nfu]sf] sd pkef]Qmf ldltsf kbflwsfLsf] gfd gfd]L sfo z

ug] DkGg ug] ldlt d]t vNg] uL DalGwt sfo yndf fjhlgs kLIf0f u]sf] k|ltj]bg DjlGwt

yfgLo lgsfodf k|tt ug kg] Jojyf 5 pkef]Qmf ldltjf6 ~rflnt of]hgfsf] kmkmfs ubf k|fljlws

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 310

gfkhfFr u]sf] ldlt tyf sfo DkGg k|ltj]bgdf sfo DkGg ePsf] ldlt a of]hgfdf vf]Ng] gu]sf]

pkef]Qmf ldltjf6 ePsf] sfdsf] j of]hgf fjhlgs kLIf0f u]sf] k|ltj]bg k|tt ug] u]sf] b]lvPg

s]xL of]hgfdf fjhgLs kLIf0f k|ltj]bg k]z u]sf] ePtf klg To k|ltj]bgdf vnfpgkg] j Joxf]f

vnfPsf] b]lvbg pkef]Qmf ldltaf6 ePsf] a sfosf] fjhlgs kLIf0f ufO Tosf] k|ltj]bg DalGwt

lgsfodf k|tt ug] tyf lgoddf ePsf] Jojyfsf] k0fkdf kfngf ufpg kb5

8 aaemfy M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf vftf

~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd gukflnsf tyf gukflnsfdf dflxt

ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg

ePsf] gukflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5

9 lhGL xtfGt0f M cflys sfoljlw lgodfjnL )^$ sf] lgod df sfL lhGL fdfg xflggf]SfgL

gxg] uL +If0f ug] bfloTj sfofno k|dvsf] xg] pNn]v 5 g]kfn sfn] )ampamp ut] b]lv fljssf

gukflnsf ufpF ljsf ldltxnfO gofF +rgf cgf pkdxfgukflnsfdf ufEg] lg0fo ePsf] cflys

sff]jf xtfGt0f ug nufPsf]df 3 hUuf df]6 df]6fOsn 6]lnlehg sDKo6 Nofk6k lk|G6 bfh

f]kmf nufot ljleGg lsldsf lhGL fdfgsf] nut tof uL xtfGt0f ug nufPsf] b]lvPg lhGL

fdfg xtfGt0f xg gSbf nut uf]ndfn xg Sg] fdfgsf] bkof]u xg Sg] fdfg xfpg Sg]

Defjgf x]sf] b]lvFbf cljnDa fljs $ ufpF ljsf ldltdf x]sf Dk0f lhGL fdfg nut v8f uL

xfn uflePsf] pkdxfgukflnsf jf dGqfnon] tf]s]sf] sfL lgsfodf bflvnf ugkg] b]lvG5

10 of]hgfsf] n]vfIacuteg M fjhlgs vlb lgodfjnL )^$ sf] lgod -_ df k|fljlws gfk hfFr uL gfkL

lstfadf pNn]v ePsf] jftljs sfo Dkfbgsf] cfwfdf eQmfgL ug kg] tyf lgod -_ df lgdf0f

sfosf] jLs[t 8laquoOEuml l8hfOg jf k]llkms]zg cgf ePdividegePsf] hfFr aem ug ufpg kg] pNn]v 5

sfofnon] lgdf0f JojfoL tyf pkef]Qmf ldltxiquest dfkmt ufPsf] sfosf] gfkL lstfa lgEuml lan jf clGtd

lan sfo DkGg k|ltj]bg nufotsf lgdf0f clen]vf+sg ug] clen]vxiquestdf cfof]hgfsf] lsd g+= nf]s]zg

Pj+ r]g]h vnfpg] u]sf] kfOPg hn] ubf k|fDe ePsf] w] jifkl5 dfq DkGg xg] qmdfut cfof]hgfxiquestdf

ut ljutdf ePsf sfoxiquest tyf xfn ulg] sfoxiquestaLr bf]xf]f]kgf cfpg] cjyf b]lvof] ty otf of]hgf

~rfng ubf ufpFbf f]sf] plrt clen]vfIacuteg ug] Jojyf xgkb5

11 lk|mh M dxfn]vf lgoGqs sfofnosf] )amp$) sf] kqfgf yfgLo txdf lgsff ePsf] cgbfg sd vr

geO afFsL x]sf] cjyfdf lgsff lkmtf guL yfgLo l~rt sf]ifdf bflvnf ugkg] pNn]v u]sf]df s]Gb|Lo

ah]6sf $ j6f zLifssf] =$$ ndash sd lgsff lkmtf u]sf] b]lvPg pQm sd l~rt sf]if vftfdf

bflvnf xgkb5

12 cfGtls n]vfkLIf0f M yfgLo cflys k|zfg lgodfjnL )^$ tyf yfgLo txsf] ]jf ~rfng tyf

Jojyfkg DaGwL cfb]z )amp$ sf] aFbf g+= ( adf]lhd ufpFkflnsf jf gukflnsfn] cf gf] cfGtls

n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6 ufpg Sg] Jojyf 5 ufpF ljsf

ldltxn] )amp kmfNu0f dfGtDd n]vfkLIf0f ufPsf] eP tfklg ufpFkflnsftkm )amp rqb]lv )amp$

cfiff9 dfGtDd cfkm cGtutsf Dk0f sff]jfxsf] cfGtls n]vfkLIf0f ufPsf] b]lvPg cfGtls

lgoGq0f k|0ffnLnfO dhat tNofpg cfGtls n]vfkLIf0f ufpg kb5

13 k]ZsL M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw ckgfO

k5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnoaf6 k|fKt ljj0f cgf ut

ljut jifsf] =amp(amp( ndash k]ZsL jfFsL b]lvPsf] 5 o jif sf] k]ZsL =) ))ndashcflys jifsf]

cGToDd klg km5of6 ePsf] b]lvPg lgodfgf k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfgkb5

131 j8f g+=( ) tkm jfYo rfsL OgjflfnfO vf]k sfoqmd ~rfng ugsf] nflu lbPsf] =( ))ndash

k]ZsL xfnDd km5of6 ePsf] b]lvPg lgodfgf k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfgkb5

14 |]tf k]z gePsf] M cflys sff]jf ug] kbflwsfLn] sfgg cgf cflys sff]jf uL f] sdsf] n]vfkLIf0f

gufpg kg]df cdn]vu~h ufpF ljsf ldltsf] )amp gtfj0f b]lv kmfug amp Dd f] kl5 hLtk

Ldf pkdxfgukflnsfaf6 lgsff uPsf] = amp) ^)ndash tyf fdk 6f]sgL ufljn] afn kf]if0f tyf

fdflhs Iff kFhLut vr jfkt lgsff lbPsf] sd =(amp)ndash sf] |]tf n]vfkLIf0fsf] nflu k]z

ePg |]tf k]z uL n]vfkLIf0f ufpg sfofnon] kxn ugkb5

15 dNo clej[l4 s M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^amp dNo clej[l4 s P]g

) sf] bkmf cgf cfDbfgL 7]Ssf jfktsf] sjf]n c+sdf dNo clej[l4 s d]t hf]8L lng kg]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 311

Jojyf 5 pk dxfgugukflnsf leqsf $ yfgdf 9+uf lu66L u|fe]n +sngsf] nflu )ampamp$ sf]

7]Ssf cgf d=c=s d]t =$amp)ampndash cfo +sng ulPsf]df d=c=s cn u]sf] sd

=$$($ndash fhj vftfdf hDdf u]sf] gkfOPsf] pQm sd jl~rt sf]ifdf bflvnf ug kb5

16 sdrfL ljwf ndash yfgLo txdf sfot hgf sdrfLxnfO ) k|ltzt k|f]Tfxg eQf jk = ndash

j8f g++ ( ) sf hgf sdrfLnfO =$ )))ndash yk ljwf klifbsf] lg0fofgf lbPsf] b]lvof]

otf] vr s]Gb|Lo cgbfgaf6 lbg gkfpg] xFbf vrdf lgoGq0f ckgfpg kb5

17 hgxefuLutf M sfofnon] b]xfo cgfsf cfof]hgfdf pkef]Qmf ldltFu Demftf uL lgdf0f sfo ubf

pkef]Qmf ldltn] sn nfut cgdfgsf] ) k|ltzt xeflutf jfktsf] sd gub sfofnodf fv]sf] wf6L

sd =$$ampndash clGtd jLn eQmfgL ubf dNof+sg cgfsf] k sd pkef]Qmf ldltnfO eQmfgL u]sf]

kfOof] nfut cgdfg cgfsf] k sd eQmfgL u]klg pkef]Qmfn] gub xeflutf jfkt wf6L fv]sf]

sd sfofnosf] wf6L vftfdf g x]sf] kfOPsf]n] gukflnsfn] Joxf]g] c+z eGbf a9L eQmfgL ePsf] sd

pkef]Qmfsf] wf6L vftfaf6 fhj vftfdf hDdf ugkb5

18 b ljZn]if0f M fjhlgs vlb lgodfjnL )^$ sf] lgod )-_ adf]lhd fjhlgs lgsfon] lgdf0f sfosf]

nfut cgdfg tof ubf g]kfn sfaf6 jLs[t gD adf]lhd tof ugkb5 fy gDxsf] k|of]u

ubf ldtJooL xg Sg] cjyfdf f]sf] d]t ljrf ugkb5 sfofnon] pkef]Qmf ldltFu lgdf0f

sfosf] Demftf ubf lglZrt bsf] cfwfdf Demftf uL sd eQmfgL ug] u]sf]df $ j6f

pkef]Qmf ldltnfO a9L bdf eQmfgL u]sf] kfOof] oL eQmfgL ubf =($amp$ndash a9L Jooef k]sf]

5

19 dNo clej[l4 s M k|fylds jfYo s]Gb| ldfsf] cwf] ejg Eumlf]ug ug] sfosf] nfut cgdfg

=$$amp($ndash ubf lgdf0f fdu|Lsf] b ljZn]if0f ubf d=c=s d]t dfj]z u] nfut cgdfg

tof uL ToL cfPsf] sddf kg d=c=s dfj]z uL sn nfut cgdfg tof u]sf] kfOof]

on] ubf ejg lgdf0fsf] nfut a9]sf] 5 oL sfod ePsf] dNodf 7]Ssf sf u]sf] lgdf0f

JojfoLn] =$)ampndash df 7]Ssf Demftf u]sf] 5 lgdf0f fdu|Ldf bf]xf]f] d=c=s dfj]z ug]

uL nfut cgdfg tof u]sf]n] nfut cgdfg jftljstfdf cfwflt 5g oL nfut cgdfg

tof ug] k|fljlwsnfO r]t ufpg kb5

191 5l6dfO cwf] kf]vLsf] z nfut cgdfg =$((ampndash tof ubf lgdf0f fdu|Lsf] b ljZn]if0fdf d=c=s

d]t dfj]z u] b ljZn]if0f tof uL ToL cfPsf] sddf kg d=c=s dfj]z uL sn nfut

cgdfg tof u]sf] kfOof] on] ubf ejg lgdf0fsf] nfut a9]sf] 5 oL sfod ePsf] dNodf 7]Ssf

sf u]sf] lgdf0f JojfoLn] =$((ndash df 7]Ssf Demftf u]sf] 5 lgdf0f fdu|Ldf bf]xf]f] d=c=s

dfj]z ug] uL nfut cgdfg tof u]sf]n] nfut cgdfg jftljstfdf cfwflt 5g oL nfut

cgdfg tof ug] k|fljlwsnfO r]t ufpg kb5 nfut cgdfg tof ubf lhNnf k|fljlws sfofno

snofn] tof u]sf] d=c=s afx]ssf] bsf] cfwf =$$$$ndash a9L eQmfgL ePsf] cn xgkb5

20 nfut cgdfg M fjhlgs vlb lgodfjnL )^$ sf] lgod )-_ df lgdf0f sfosf] nfut cgdfg tof

uL f]xL lgodfjnLsf] lgod $ adf]lhd Totf] nfut cgdfg jLs[t ufpgkg] Jojyf 5 f]xL

lgodfjnLsf] lgod $ cgf ul7t lhNnf b]6 lgwf0f ldltaf6 lgwf0f ePsf] b d]tnfO cfwf

lngkg] Jojyf 5 lhNnf k|fljlws sfofnon] tof u]sf] kmnfd] 808L sf6g] afWg] lgdf0f yndf fVg]

sfosf] nflu g]kfn sfsf] jLs[t gD aff lhNnfsf] lhNnf b]6 cgf kmnfd] 808Lsf] lhNnf b]6

cgfsf] dNodf d=c=s d]t yk ubf k|lt s]hL =(^ xg] uL b ljZn]if0f jLs[t u]sf] 5

sfofnon] kmnfd] 808Lsf] =) sf] bn] eQmfgL lbg] uL nfut cgdfg jLs[t u]sf]n] cfof]hgfdf

= ()ndash a9L Jooef k]sf] 5

21 lan ekfO MyfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ adf]lhd clwsf k|fKt

clwsfLaf6 jLs[t ufO vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 k|fylds jfYo s]Gb|

ldfsf] cwf] ejg Eumlf]ug ug] sfosf] nflu sfofnoaf6 =$)))ndash vr n]v]sf]df =$)ampndash sf]

dfq jLn ekfO k]z ePsf]df lan ekfO a]u vr n]v]sf] =(ndash cn xgkb5

211 j8f g+= ( ) cGtut jfYo rfsL Ogjflfdf sfot dlxnf jfYo jod ]ljsfxnfO k|lt dlxgf

=))ndash sf] bn] ljt0f ug] uL =$))ndash jfYo rfsL OgjflfnfO eQmfgL lbPsf]df dlxnf jfYo

jo+ ]ljsfxn] sd aem]sf] ekfO k]z ePsf] b]lvPg otf] vr lhNnf hgjfyo sfofno dfkmt xg]

xFbf j8f sfofnoaf6 otf] vr ug] cfwf d]t k]z ePg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 312

22 dNo clej[l4 s dfof]hg M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod

(-_ df vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] k|fylds jfYo s]Gb|

ldfsf] cwf] ejg Eumlf]ug ug] sfo lgdf0f JojfoL aAn sG6laquoSgnfO =$)ampndash -d=c=s d]t_

eQmfgL ubf kmf]6f] skL jLhssf] cfwfdf eQmfgL lbPsf] kfOof] d=c=s jfkt eQmfgL u]sf] =$$$ndash

sf] DalGwt cfGtls fhj sfofnoaf6 s dfof]hgsf] k|df0f k]z xgkb5

23 s jLhs M dNo clej[l4 s lgodfjnL ) sf] lgod amp cgf dNo clej[l4 sdf btf ePsf] k|To]s

JolQm jf kmdn] sg jt jf ]jf cfklt ubf s clws[tn] cGoyf jLs[t u]b]lv afx]s k|fksnfO cgrLndash

-s_ adf]lhdsf] 9fFrfdf s jLhs hfL uL k]z ugkg] Jojyf 5 sfofnon] hLtk If]qsf] kmf]x

Jojyfkg sfo u] jfkt )amp sf] jif] ]jf sf Demftf -)amp azfv b]lv )amp cfDd_

cgf j6f kmdnfO dfls = )))ndash sf bn] jflifs =($$)))ndash ldlt )amp gtfj0fb]lv )amp$

cf dfGtDdsf] d=c=s jLhs j]u clu|d s = k|ltztn] ssectL uL eQmfgL lbPsf] b]lvG5 o jif

tL +yfnfO s jLhs j]u eQmfgL lbPsf] =($$)))ndash lgodDdt b]lvPg

24 b ljZn]if0f M fjhlgs vlb lgodfjnL )^$ sf] lgod )-_ adf]lhd fjhlgs lgsfon] lgdf0f sfosf]

nfut cgdfg tof ubf g]kfn sfaf6 jLs[t gD adf]lhd tof ugkb5 fy gDxsf] k|of]u

ubf ldtJooL xg Sg] cjyfdf f]sf] d]t ljrf ugkb5 sfofnon] ejg lgdf0fsf] nflu =amp^(ndash

nfut cgdfg tof uL jLs[t u]sf] 5 sfofnon] tof u]sf] nfut cgdfg nfut cgdfg tof

ug lnPsf] cfwf tyf f] DaGwL gD tyf b ljZn]if0f kmfOndf dfj]z gu]sf]n] nfut cgdfgsf]

oyfytf DaGwdfolsg xg lsPg ljt[t 8laquoOordf l8hfOg gSzf b ljZn]if0f n]vfkLIf0fdf k]z ugkb5

25 af]nkq sfuhft M sfofno ejg lgdf0fsf] nflu lgdf0f JojfoLFu =)() ndash -d=c=s d]t_ ^

dlxgfdf sfoDkGg ug] uL )amp(( df Demftf ePsf]df ejg lgdf0f sfosf] af]nkq DaGwL sfuhft

n]vfkLIf0fdf k]z gePsf]n] 7]Ssf Jojyfkg DaGwdf olsg xg lsPg af]nkq DaGwL sfuhft

Demftf n]vfkLIf0fdf k]z ugkb5

26 aLdf ndash fjhlgs vlb lgodfjnL )^$ sf] lgod -_ df vlb Demftfdf cGoyf Jojyf ePsf]df

ePsf]df afx]s ) nfv kofF eGbf a9L dNosf] lgdf0f sfo ug] lgdf0f JojfoLn] lgdf0f fdu|L k|of]u

ulg] Knf06d]lzg cfhf Pj+ lgdf0f sfosf] k0f k|ltyfg vr d]tsf] aLdf ufpg kg] Jojyf 5 sfofno

ejg lgdf0fsf] bf]|f] lgEuml lanaf6 aLdf afkt =ampamp$()ndash eQmfgL ePsf]df aLdf kf]lnL tyf lk|ldod

nufotsf aLdf 8sd]06 k]z ePsf] b]lvPg aLdfsf] k|df0f a]u eQmfgL ePsf] aLdf jfktsf] sd cn

xgkb5

27 gfkL lstfa M lgdf0f sfosf] ljt[t clen]vf+sgsf nflu jLs[t 9fFrfsf] gfkL lstfa fVgkg] Jojyf 5

sfofnon] gfkL lstfa k|of]hgsf] nflu nh zL6df cfO6djfOh kldf0f b vNg] ljj0fnfO gfkL lstfjdf

6fF uL kfFrf lgordf ljnDd +sng ug] u]sf] kfOof] Demftf cgfsf s]xL cfO6dsf] sfo cl3Nnf]

lgEuml landf DkGg ePsf] cjyfdf kl5Nnf] lgEuml landf +nUg ulg] gfkL zL6df pQm cfO6d b]vfpg]

u]sf] d]t gkfOPsf]n] lgEuml landf cl3Nnf] jLnaf6 Dkflbt sfosf] kldf0f le8fg ug d]t glsg]

cjyf x]sf] 5 ty gfkL lstfjdf clen]v ugkg] a tYofIacute Pjd rgf vnfO sfofno k|dvaf6

k|dfl0ft uL gfkL lstfa lgoGq0f vftf d]tsf] clen]v fvL jLs[t 9fFrf adf]lhdsf] gfkL lstfj k|of]udf

Nofpg kb5

271 g]kfn sfsf] jLs[t b ljZn]if0f gDsf] l=g+= amp sf] df cf=l=l= sf] nflu kmnfd] 808L sf6g]

df]8g] gSf cgfsf 7fpFdf fVg] 808L afWg] ) ls=dL=Dd 9jfgL d]tsf] sfddf k|lt d]l6laquos 6g Pd

P 808L =)) d]l6laquos 6g afFWg] tf ) s]=hL cfjZos kg] o sfosf] nflu gD cgf cfjZos

gtlds d]tsf] lhNnf b]6sf] dNosf] cfwfdf k|ltd]l6laquos 6g nfut cgdfg lgwf0f ug] Jojyf 5

sfofnon]] lgdf0f sfosf] l86]n Ol6d]6 tof ubf ) k||ltzt kmnfd] 808L a]6]hsf] nflu yk u]sf] kfOof]

cf=l=l= sf] nflu kmnfd] 808L sf6g] df]8g] gSf cgfsf 7fpFdf fVg] 808L afWg] tfsf] b ljZn]if0f

ubf k|ltzg kmnfd] 808L k|lt d]l6laquos 6g ) s]hL afFWg] tfsf] dNo d]t dfj]z u]kl5 dfq k|lts]=hL=

808Lsf] d=c=s afx]ssf] lgwf0f u]sfdf kgM ) k|ltzt j]6]h yk uL nfut cgdfg tof u]sf]n]

g]kfn sfnfO cltlQm Jooef k]]sf] 5 lgdf0f JojfoLn] k]z u]sf] b cgf =(()ndash a9L

eQmfgL u]sf] sd cn ugkb5

28 eQmfgL M l86]n Oli6d]6df dfj]z ePsf tyf sfoDkGg k|ltj]bg cgf lgdf0f JojfoLnfO eQmfgL

u]sf] t ynut kdf n]vfkLIf0fsf] qmddf cjnf]sg ubf =)^ ndash sf] sfox ePsf] gkfOPsf]n] BOQ

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 313

df dfj]z ePsf sfo lgdf0f JojfoLnfO ug nufpg kb5 fy gePsf] sfo d]t gfkL uL gfkL

lstfjdf r9fpg] sdrfLnfO d]t lhDd]jf agfpg kb5

281 sfofnosf] ejg lgdf0f sfosf] lgdf0f JojfoLFu )amp kif ( df ePsf] Demftf cgf d]g u]6 lgdf0f

sfosf] nflu lgdf0f JojfoLn] ljn ckm SjflG66L cgf )=$ d]l6laquos 6g TOR steel sf] nflu k|lt d]l6S6g

=ampamp$()ndash dNodf ug] uL Demftf u]sf] 5 sfo DkGg k|ltj]bg cgf d]gu]6 lgdf0fsf] sfo guL

sfoDkGg k|ltj]bg tof kf]sf] kfOof] f]xL sfo +3Lo +rgf tkmsf] ah]6af6 ejg lgdf0f sfosf

lgdf0f JojfoLaf6 a9L bdf ufO =$)ndash eQmfgL u]sf] 5 ejg lgdf0f DaGwL Demftfleqsf]

sfd 5sect sf]6]zgaf6 ufO eQmfgL lbPsf] sd cn xgkb5

29 bf]xf]f] cf]ex]8 M lhNnf k|fljlws sfofnon] g]kfn sfsf] jLst gD )ampamp$ sf] lhNnf b]6

cgf tof u]sf] bljZn]if0f cgf $ j6f cfO6dxdf cf]ex]8 d]t dfj]z u] dNo sfod u]sf]

5 sfofno ejgsf] nfut cgdfg cgf cfO6dut b tngf ubf =amp (ndash sf] nfut cgdfg

tof ubf cfO6dut dNodf cf]ex]8 d]t dfj]z uL dNo sfd ulPsf]df kgM sn dNodf k|ltzt

cf]ex]8 eQmfgL ug] uL nfut cgdfg tof u]sf] sf0fn] lgdf0f JojfoLnfO cfO6dut dNosf] sn

sd =amp(amp( ndash df d]t k|ltzt cf]ex]8 jfkt =amp $ndash eQmfgL ug] uL )amp((

Demftf u]sf] kfOof] lgdf0f JojfoLn] saf]n u]sf] cIacutedf g pQm cf]ex]8 d]t dfj]z eO b lgwf0f

ePsf] cjyfdf Demftf ubf sn cIacutedf cf]ex]8 hf]8]sf] sf0f g]kfn sfnfO d=c=s d]t

=$)ndash yk Jooef k]sf]5 oL a9L Jooef kg] uL nfut tof ug] tyf Demftf ug]

kbflwsfLnfO lhDd]jf jgfpg kb5 fy lgdf0f JojfoLnfO a9L eQmfgL u]sf] =$)ndash cn

ugkb5

30 nfut cgdfg M fjhlgs vlb lgodfjnL )^$ sf] lgod )-_ df lgdf0f sfosf] nfut cgdfg tof

uL f]xL lgodfjnLsf] lgod $ adf]lhd jLs[t ufpg kg] Jojyf x]sf] 5 u|Lg kfs uof]hgf lgdf0f

tofsf] nflu Ps k|f=ln=Fu =())ndash sdsf] u|Lg kfssf] ljt[t j] l8hfOgsf] nflu Demftf

ePsf]df lgodfgf nfut cgdfg e] l8hfOg jLs[t u]sf] kfOPg

31 8lDkEuml fO8 lgdf0f M pkdxfgusf] kmf]xf] k|zf]wg s]Gb| lgdf0fsf] nflu =((amp$$ndash sf] nfut cgdfg

tof uL Ps lgdf0f JojfoLFu )amp$ Dddf sfd DkGg ug] uL )amp df =(amp (ndash

sf] 7]Ssf Demftf ePsf] lyof] pQm lgdf0f sfosf] |]tf kLIf0f ubf b]lvPsf Joxf]f b]xfo cgf 5g M

311 lgdf0f JojfoLn] )amp$ cf -)amp hg _ Ddsf] Dofb ePsf] a+s Uof]G6L k]z u]sf] 5 pQm as

Uof]G6sf] cfwfdf ldlt )amp$amp df )))))ndash k]ZsL eQmfgL ePsf] 5 k]ZsL lngsf] nflu dfq

lbg Dofb ePsf] j+s Uof]G6L k]z u]sf] DaGwdf cfjZos 5fgljg uL k]ZsL cn km5of6sf] nflu

sfofnon] kxn ug kb5

312 7]Ssf Demftf ePkl5 fO8 ljjfbsf] sf0fn] Demftf ePsf] dlxgfDd klg lgdf0f sfo cuf8L a9]sf]

5g kmf]xf] k|zf]wg s]Gb| lgdf0f sfo u]kl5 yfgLo jfLsf] cjf]wsf sf0f lgdf0f sfo xg s]sf]

5g lgdf0f sfo cufl8 a9fpg sfofnon] kxn ugkg] b]lvG5

313 sfofnon] kmf]xf] k|zf]wg s]Gb| lgdf0fsf] nflu =((amp$$ndash tof ubf cfO6dut dNodf cf]ex]8 d]t

dfj]z uL dNo sfod ulPsf]df kg sn dNodf k|ltzt cf]ex]8 = ((ndash d]t eQmfgL ug]

uL Demftf u]sf] kfOof] lgdf0f JojfoLn] sjf]n c+sdf g cf]ex]8 d]t xg]df g]kfn sfnfO

cltlQm Jooef kg] uL nfut cgdfg tyf Demftf u]sf] sf0f d=c=s d]t =ampamp( ))ndash a9L Jooef

kg] uL Demftf u]sf]] 5 oL a9L Jooef kg] uL nfut cgdfg tyf Demftf ug] kbflwsfLnfO

lhDd]jf agfpg kb5

32 s dfof]hg M dNo clej[l4 s P]g ) sf] bkmf df sbftfn] k|To]s dlxgf cfkmn] aemfpg kg]

s sd jo+ lgwf0f uL f] dlxgf dfKt ePsf] kRrL lbgleq s clws[t dIf jf xnfsaf6 lhi6laquoL

uLtf]lsP adf]lhd s ljj0f k]z ugkg] Jojyf 5 j6f kf6LxnfO lan eQmfgL ubf = )ndash dNo

clej[l4 s eQmfgL u]sf]df cfGtls fhj ljefusf] j]efO8 pQm kf6Lx ggkmfOn x]sf] b]lvG5

sfofno fdfg d]lzgL cfhf vlb ubf eQmfgL ePsf] d=c=s DalGwt cfGtls fhj sfofnodf

dfof]hg u]sf] k|df0f k]z ugkb5

33 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod $amp-_ df df yfgLo lgsfodf x]sf] vlb

uL jf guL jf sg k|sfn] xtfGt0f eO k|fKt xg cfPsf] lhGL dfnfdfgsf] ljj0f dNod]t vnfO

lhGL lstfadf ft lbgleq cfDbfgL afFwL |]tf v8f uL cBfjlws uL fVgkg] Jojyf 5 sfofnon]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 314

OGe6 sDKo6 d]t =())))ndash vlb u]sf]df lhGL bflvnf u]sf] b]lvPg k|fKt fdfg lhGL bflvnf

uL lhGL cBfjlws ugkb5

dgxjf ufpF ljsf ldlt

34 lhGL |]tf M cflys sfoljlw lgodfjnL )^$ sf] lgod ( cgf k|To]s sfofnon] ljlgof]hg fhj

wf6L lhGL cGo cfDbfgL vrsf] n]vf dxfn]vf kLIfssf] sfofnoaf6 jLs[t 9fFrfdf fVgkg] Jojyf

5 sfofnon] vr eP ghfg] lhGL vftf d=n]=k=kmf=g+=$amp v8f uL fv]sf] kfOPg nh l6df lhGL

cfDbfgL afw] fv]sf] sf0f lhGL dfHbftsf] cjyf osLg ug Sg] cjyf 5g

35 sdrfL ljwf M yfgLo txdf sfot sdrfLxnfO b]xfoadf]lhd =)^)ndash yk ljwf klifbsf]

lg0fofgf lbPsf] b]lvof] otf] vr s]Gb|Lo cgbfgaf6 lbg gkfpg] xFbf vrdf lgoGq0f ugkb5

36 txlan vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $-_ df ufpF ljsf ldltn]

cfkmnfO k|fKt ePsf] sd uf]Zjff efr p7fO DalGwt vftfdf cfDbfgL afFwL gub k|fKt ePsf] ef]lnkN6

Dddf aIacute bflvnf ugkg] pNn]v 5 cfGtls cfDbfgLtkm dfnkf]t tyf bt jfktsf] iquest=)((ndash txlan

cfDbfgL afFwL f]em ljljw vr n]v]sf] lgodDdt b]lvPg

37 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL sfdsf] lgldQ

k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL lgodfjnLn] tf]s]sf] Dofbleq

km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf o ufljsf] gfddf ut ljut jifsf] =ampndash

k]ZsL jfFsL x]sf] b]lvG5 ut ljut jifsf] k]ZsL jfFsL sd ldlt )amp$ cfiff9 dfGtDd km5of6 u]sf]

gb]lvFbf vftfdf x]sf] sd pkdxfgukflnsfdf lkmtf ugkg] JolQm jf +yfnfO lbPsf] k]ZsL lgodfjnLsf]

Jojyf cgf cfjZos sfafxL uL km5of6 ugkb5

38 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^-_ cgf sfofnon] cfGtls

n]vfkLIf0faf6 lgs]sf] a]h clGtd n]vfkLIf0f xgeGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf

k|df0f k]z ugkg]df k|df0f k]z uL jf cn pk ugkg]df cn pk uL a]h nut ssectf ufpg kg]

Jojyf 5 sfofnon] cfGtls n]vfkLIf0faf6 cfnfPsf a]hx clGtd n]vfkLIf0fsf] cjlwDd klg

km5of6 u]sf] kfOPg

Ogjflf ufpF ljsf ldlt

39 s aLhs ndash dNo clej[l4 s lgodfjnL ) sf] lgod amp cgf dNo clej[l4 sdf btf ePsf] k|To]s

JolQm jf kmdn] tf]lsPsf] 9fFrfdf s jLhs hfL ugkg] Jojyf 5 sfofnon] uKtf df]6 snofaf6 Ps

yfg df]6fOsn =(()))ndash vlb u]sf]df s jLhs k]z u]sf] 5g s6f]d 8]lneL lnksf] cfwfdf

pQm sd eQmfgL u]sf] kfOPsf]n] df]6 fOsn vlb ubf eQmfgL u]sf] d=c=s dfof]hg u]sf] k|df0f

k]z xg kb5 fy cflys sfoljlw lgodfjnL )^$ sf] lgod $amp-_ cgf lhGL cfDbfgL afFw]sf] k|df0f

d]t k]z ugkb5

40 lan ekfO M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df vr ubf

vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] Dk0f cflbjfL hghflt dxn] k]z u]sf]

lan cgf (( yfg Knfli6s sLsf] =$)))ndash eQmfgL u]sf] 5 Knfli6s sL dxsf] pklyltdf

ljt0f u]sf] egL uf]Zjf efrdf pNn]v ePsf]df pQm sL alemlng]sf] ekfO k]z ePsf] b]lvPg ljt0f

u]sf] ekfO a]u vr n]v]sf] sd lgodDdt b]lvPg

401 sfofnon] blnt dbfonfO kfOk k08fn ljt0f u]sf] egL =$ ld6 sfnf] kfOk vlb u]sf] lansf]

cfwfdf =$)))ndash eQmfgL lbPsf] 5 kfOksf] pkof]u tyf k|of]hg gvn]sf]n] sfofnon] cgudg uL

kfOk k|of]usf] k|ltj]bg k|fKt ugkb5

40 sfofnon] kL58f ju pkef]Qmf ldltn] sL ljt0f u]sf] egL lan cgf amp) yfg sLsf] =amp))))ndash

eQmfgL lbPsf] 5 ldltsf] a7ssf] dfOGo6 cgf j8fdf ag] k|To]s lk58f jusf dbfonfO sL vlb

uL ljt0f ug] eGg] lg0fo k]z ePsf] 5 sL ljt0fsf] ekfO k]z ePsf] b]lvPg ljt0f u]sf] ekfO

a]u vr n]v]sf] sd lgodDdt b]lvPg

41 a9L eQmfgL M al8njf uf]7b]lv dfnL hfg]af6f]df df6f]kL u|fe]n ug] sfosf] nflu =^ndash sf] nfut

cgdfg tof uL pkef]Qmf ldltFu )amp) df Demftf ePsf] 5 pQm sfosf] sfoDkGg k|ltj]bg

cgf ufljn] =))))ndash eQmfgL u]sf]df ldS u|fe]n jfkt k|lt 3gld6 =) sf] bn]

sfofnon] eQmfgL u]sf] kfOof] hLtk ldf pkdxfgukflndf cffxLdf ldS u|fe]n sfo ubf k|lt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 315

3gld6 =()= $ sf] bn] eQmfgL u]sf]df ufljn] k|lt3gld6 =) sf] bn] (= 3gld6sf]

=^$)$ndash eQmfgL u]sf]n] a9L eQmfgL u]sf] =amp^ampndash cn ugkb5

42 sdrfL ljwf ndash yfgLo txdf sfot sdrfLxnfO =amp)))ndash yk ljwf klifbsf] lg0fofgf

eQmfgL lbPsf] b]lvof] otf] vr s]Gb|Lo cgbfgaf6 lbg gkfpg] xFbf vrdf lgoGq0f ulgkb5

43 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^ -_ cgf sfofnon] cfGtls

n]vfkLIf0faf6 lgs]sf] a]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf

k|df0f k]z ugkg]df k|df0f k]z uL jf cn pk ugkg]df cn pk uL a]h nut ssectf ufpg kg]

Jojyf 5 sfofnon] cfGtls n]vfkLIf0faf6 cfNofPsf a]hx clGtd n]vfkLIf0fsf] cjlwDd klg

km5of6 u]sf] kfOPg

a]h lylt

of] jif pkdxfgukflnsfsf] n]vfkLIf0faf6 =amp sf]8 nfv xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = nfv amp xhf lgoldt ugkg] =^ sf]8 ^ nfv $ xhf k]ZsL

= sf]8 nfv $) nfv x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 316

lghu9 gukflnsfjff

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft =amp nfv xhf of] jifsf] cfo =amp sf]8 nfv xhf d]t =amp sf]8

) nfv xhf cfDbfgL ePsf]df = sf]8 (amp nfv amp xhf vr eO = sf]8 nfv xhf dfHbft x]sf] 5

n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0fM sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL agfpg

kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf ubf sfofnosf] nIo tyf sfoqmdsf] af]df ]jfu|fxL+u

cGtlqmof sfo ug] gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg gu]sf] sfo ljj0f tof

uL sdrfLxnfO clwsf lhDd]jfL glbPsf] zfvfdividedxfzfvfxn] ~rfng ug] sfoqmdsf] afF8kmfF8 ubf hgzlQmsf]

cefjn] sfoqmd ~rfng ug kofKt do k|fKt gu]sf] ~rflnt sfoqmdsf] tf]lsPsf] dod cgudg dNofIacuteg uL

k|ltj]bg cf+lzs kdf dfq tof ug] u]sf] b]lvof] k|rlnt lgoddf ePsf a Jojyfsf] kfngf uL ljQLo

hjfkmb]xLtfnfO b[9 agfpg sfofnosf] Wofg hfg hL b]lvG5

2 slG6Gh]GL vftf M g]kfn sf cy dGqfnos]f )amp)$ ut]sf] klkq cgf sfofnon] lgdf0f sfodf vr ug]

sdsf] k|ltzt sd slG6Gh]GL vr ug kfpg] Jojyf 5 oL sG6Lgh]GL sd vr ubf 566 vftf fvL

k|ltzt k|zflgs k|ltzt kFhL lgdf0fdf vr ug ldNg]df gukflnsfn] sG6LGh]GL vr b]lvg] uL 566 vftf

fv]sf] b]lvPg ctM sG6LGh]GL vftf fvL sG6LGh]GL sd Jojlyt ulgkb5

3 lk|mh M dxfn]vf lgoGqs sfofnosf] )amp$) sf] kqfgf yfgLo txdf lgsff ePsf] cgbfg sd vr geO afFsL

x]sf] cjyfdf lgsff lkmtf guL yfgLo l~rt sf]ifdf bflvnf ugkg] pNn]v u]sf]df s]Gb|Lo ah]6sf] yfgLo jfoQ

zfg ljsf sfoqmd - (_ zLifssf] sd =($()ndash d]t lgsff lkmtf gu]sf]n] pQm sd s]Gb|Lo l~rt

sf]ifdf bflvnf ugkb5

4 of]hgf xtfGt0f M yfgLo gtf]t klrfng tyf Jojyfkg sfoljlw ) ( sf] bkmf (-_ df cfof]hgf ~rfng ug]

lgsfon] DkGg eOs]sf cfof]hgfxiquestsf] lgoldt ]vb]v ddt +ef sfo cfkmn] ug] jf Totf cfof]hgfsf] jfldTj

d]t DalGwt pkef]Qmf ldltnfO xtfGt0f uL bLuf] ~rfng xg] Jojyf ldnfpg kg] Jojyf 5 pbfx0fsf] nflu

gukflnsfaf6 ~rflnt lgDg cfof]hgfxsf] ]vb]v tyf ddt +ef sfosf] nflu sg Jojyf u]sf] gb]lvPsf]n]

DalGwt pkef]Qmf ldltnfO of]hgf xtfGt0f ul cfof]hgfxsf] bLuf]kgfsf] Jojyf ug kb5

5 lxfa ldnfg M dxfn]vf lgoGqs sfofnosf )amp$) sf] kqfgf yfgLo txdf lgsff ePsf] cgbfg sd vr

geO afFsL x]sf] cjyfdf pQm sd s]Gb|Lo l~rt sf]ifdf bflvnf ugkb5 cflys jif )ampamp$ sf] cf dfGtdf

k|e asdf =)))ndash s[lif ljsf a+sdf =ndash d]t =amp)ampndash a+s dfHbft x]sf]df f] sd lgsff

lkmtf ug kg]df pQm sd cf=j= )amp$amp df fdflhs Iff eQfsf] k|yd lstf eQmfgL ubf lxfj ldnfg u]sf]

kfOof] DalGwt cflys jifdf vr geO jfFsL sd a]h vftfdf bflvnf ug kg]df f] cgf gu]sf]n] rfn cflys

jifdf lgsff eGbf vr a9L xg] cjyf 5 odf sfofnon] wf ugkb5

6 jl9 eQmfgL M dfof of]Ghgsf] 3b]lv nfln ufF k|f=lj= hfg] af6f] kLLL ug] sfosf] nflu nfnL ufF 6f]n wf ljsf

ldltn] sn nfut cgdfg =())))ndash ePsf] lgdf0f sfo gukflnsfn] amp) k|ltztn] xg] = )))ndash pkef]Qmf

ldltn] ) k|ltztn] xg] =)))ndash Joxf]g] uL )ampamp df lgdf0f sfo uL )ampampamp df lgdf0f DkGg u]sf]

kfOof] lgdf0f sfosf] sfo DkGg k|ltj]bg cgf nfut cgdfg eGbf =(ndash a9L dNofIacuteg uL eQmfgL u]sf]

b]lvPsfn] nfut cgdfg eGbf a9L bdf eQmfgL u]sf] cn xg kb5

7 nfut cgdfg M fjhlgs vlb lgodfjnL ) $ sf] lgod )-_ df lgdf0f sfosf] nfut cgdfg tof uL f]xL

lgodfjnLsf] lgod $ adf]lhd Totf] nfut cgdfg jLs[t ufpgkg] Jojyf 5 f]xL lgodfjnLsf] lgod $

cgf ul7t lhNnf b]6 lgwf0f ldltaf6 lgwf0f ePsf] b d]tnfO cfwf lngkg] Jojyf 5 sfofnon]

pkef]Qmf ldltFu lgdf0f sfosf] Demftf ubf lglZrt bsf] cfwfdf Demftf uL sd eQmfgL ug] u]sf]df j6f

pkef]Qmf ldltFu a9L bdf laleGg cfO6dsf] eQmfgL u]sf] kfOof] oL eQmfgL ubf =ndash a9L Jooef k]sf]

5 sfofnon] Ps yfgdf lgdf0f sfo ufpFbf tof ulg] b ljZn]if0fdf Psktf sfod uL cfof]hgfsf] nfutdf

ldtJooLtf sfod ug kb5

8 s lahs M dNo clej[l4 s P]g ) sf] bkmf $ df dNo clej[l4 sdf btf ePsf] k|To]s kmdn] dNo clej[l4 s

lgodfjnL ) sf] cgrLndash jdf]lhdsf] 9fFrfdf lnln]jf gfd lxtsf] lk|G6]8 jLhs hfL ugkg] Jojyf x]sf]

x]sf] 5 kLcf]kL sfoqmd ~rfngsf] nflu =)))ndash k]ZsL km5of6 ubf cfkltstfaf6 d=c=s d]t

=$(amp$ndash sf] oPhL kf]6]jn cN6laquof fo08 d]lzg vlb u]sf] kfOof] pQm cfkltstfn] xftn] n]v]sf] jLhs gDasf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 317

cfwfdf eQmfgL u]sf] b]lvPsf]n] lghnfO eQmfgL lbPsf] d=c=s =amp(ndash DalGwt cfGtls fhj sfofnodf

dfof]hg u]sf] k|df0f k]z xgkb5

9 lhGL bflvnf M cflys sfoljlw lgodfjnL ) $ sf] lgod $amp-_ df df yfgLo lgsfodf x]sf] vlb uL jf guL

jf sg k|sfn] xtfGt0f eO k|fKt xg cfPsf] lhGL dfnfdfgsf] ljj0f dNod]t vnfO lhGL lstfadf ft

lbgleq cfDbfgL afFwL |]tf v8f uL cBfjlws uL fVgkg] Jojyf 5 sfofnon] $ j6f kfdzbftfaf6 ljt[t j]

sfo ufO sfofnodf k|ltj]bg k|fKt u]sf]df pQm k|ltj]bgx sfofnodf cfDbfgL afw]sf] kfOPg gu ljsfsf] nflu

dxTjk0f xg] otf DefJotf cWoog k|ltj]bg pQm cfof]hgfsf] vr d]t ePsf]n] DalGwt cfof]hgfsf] gfkL lstfjdf

=($ampndash vr pNn]v uL cfDbfgL afFWgkb5

10 cwf] lgdf0f sfo M vfg]kfgL tyf l8kaf]lEuml sfo lghu9 amp ( sf] lgdf0f sfosf] nflu k|lt cfof]hgf =( )))ndash

-d=c=s afx]s_ df lgdf0f ug] uL lgdf0f JojfLFu )amp df lgdf0f Demftf ePsf]df j6f cfof]hgf

tf]lsPsf] dodf DkGg u]sf] kfOof] s[lif l8k af]lEuml uL l+rfO ljtf lghu9 sf] sfo )amp

df DkGgug] uL =))ndash -d=c=s d]t_ df Demftf ePsf]df pQm sfo xfnDd DkGg u]sf] kfOPg lgdf0f

sfosf] Dofb yk d]t gePsf] cjyfdf sfgg cgf xhgf cn uL sfo DkGg ufpg] tkm sfofnon] kxn

ug kb5

11 sfofno ejg M sfofno ejg lgdf0fsf] nflu =$amp$ndash sf] nfut cgdfg tof uL dlxgfdf sfoDkGg

ug] uL lgdf0f JojfoLFu )amp df =$ )()ndash sf] Demftf ePsf]df pQm vlb Demftfsf] Dofb )amp$

df3 dfGtDd yk u]sf] kfOof] pQm lgdf0f sfosf nflu xfnDd = nfv ( xhf eQmfgL ePsf] 5

12 aLdf M fjhlgs vlb lgodfjnL ) $ sf] lgod -_ df bz nfv kofFeGbf a9L dNosf] lgdf0f sfo ug] lgdf0f

JojfoLn] lgdf0f fdu|L k|of]u ulg] d]lzg cfhf jf Knf06 nufot lgdf0f sfosf] ql6 Rofpg] cjlw d]t se xg]

uL aLdf ufpgkg] Jojyf 5 lgdf0f JojfoLFu jLdf jfkt = ) ampndash eQmfgL ug] uL Demftf ePsf]df Demftf

cgf jLdf u]sf] k|df0f k]z ePsf] 5g

13 ynut lgLIf0f M n]vfkLIf0f 6f]nL sfofnosf sdrfL lxt )amp$)) ut] lgdf0fflwg sfofno ejgsf] ynut

lgLIf0f ubf pQ tkmsf] Ansdf klxnf] tnf 9nfgsf] qmddf x]sf] klZrd Ansdf 6fOljdsf] dfq sfd ePsf] blIf0f

Ansdf bf]|f] tnf kjL Ansdf klxnf] tnfsf] 9nfg lsPsf] slj $) k|ltzt eflts k|ult xfln ePsf] b]lvof]

lgdf0f sfo DkGg ugkg] cjlw ( lbg dfq afFsL x]sf] cjyfdf Gog sfd b]lvPsf]n] dodf sfd DkGG ug kxn

ugkb5

14 lkll 9nfg M dltgu 6f]n wf ldltnfO sn nfut cgdfg =) nfv ePsf] gukflnsf hfg] 8s 9nfg sfo

)amp$$) ut] Dd DkGg ug] uL )amp( ut] sfofb]z lbPsf]df pQm lgdf0f sfosf] xfn Dd = nfvsf] sfd

ePsf] dNof+sg ulPsf] 5 n]vfkLIf0f 8f] sfofnosf kbflwsfL lxtsf] 6f]nLn] )amp$)) ut] ynut lgLIf0f

ubf 8s 9nfg sfo DkGg ePsf] t fO8 8]laquogsf] se 66km6 eO sltko sfd gnfUg] cjyf x]sf] 5 lgdf0f

sfodf k|of]u ePsf] lgdf0f fdu|Lsf] u0ft kLIf0f k|ltj]bg d]t k]z gePsf] cjyf ePsf]n] pkef]Qmf ldltn]

u0fLo lgdf0f sfo u]sf] 5 eGg lsg] cjyf 5g of] 8s lgdf0ffwLg gukflnsf ejgsf] k|j]zaringf d]t x]sf]n]

u0ftLo sfo ug] ufpg] tkm sfofnon] kxn ug kb5

15 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL ) $ sf] lgod df sfL sfdsf] lgldQ k]ZsL lng

kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5

k]ZsL afFsLsf] ljj0f cgf gukflnsfsf] gfddf ut ljut jifsf] =$(($ampndash k]ZsL jfFsL x]sf] b]lvG5 o

jifsf] k]ZsL afFsL =))ndash x]sf] 5 lgodfjnLsf] Jojyf cgf k]ZsL km5of6 ug] tkm sfofnosf] Wofg hfg

kb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = ( nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg] =(

xhf lgoldt ugkg] = nfv amp xhf k]ZsL =) nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 318

ld|fguf9 gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = nfv xhf of] jifsf] cfo = sf]8 nfv )

xhf d]t = sf]8 nfv xhf cfDbfgL ePsf]df = sf]8 nfv xhf vr eO = sf]8

nfv $ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofsg ubf fljs ufpF

ljsf ldlt tyf ufpFkflnsfn] cfo Joosf] dfHbft k|ult tof gu]sf] jLs[t sfoqmdx

hfFrkf gu]sf] cgudg pkof]u pknJwL DaGwdf dNofIacuteg gu]sf] sfofnon] lhGL lgLIf0f

uL k|ltj]bg dfly sfjflx gu]sf] fhj k|flKt jf cfDbfgLsf] lb lgoGq0f vftf gfv]sf]

tfns sfofnon] lgLIf0f uL lbPsf] emfjxnfO lgLIf0f kltsfdf clen]v uL emfj pk

plrt sfafxL gu]sf] ddt clen]v vftf gfv]sf] sfo ljj0f tof uL sdrfLxnfO clwsf

lhDd]jfL lbgkg]df sfo ljj0f tof uL lhDd]jfL glbPsf] cfl+ys sff]afsf] +lIfKt jflifs

k|ltj]bg tof uL tfns sfofnodf gk7fPsf] vlb OsfO u7g gu]s]f dfhbf lr tof

gu]sf] tnjL k|ltj]bg kflt gu]sf] cflys sfoljlw lgodfjnL eQmfgL ubf vrsf lan ekfOx

lnln]jf 9Eumln] flv eQmfgL hgfpg] 5fk nufpgkg]df f] d]t u]sf] b]lvPg k|rlnt lgoddf

ePsf a Jojyfsf] kfngf uL ljQLo hjfkmb]xLtfnfO b[9 agfpg sfofnosf] Wofg hfg hL

b]lvG5

2 dNo clej[l4 s M fjhlgs vlb P]g )^ sf] bkmf ( df fjhlgs lgsfon] =) xhf kofF

eGbf a9L dNosf dNo clea[l4 s nfUg] dfnfdfg vlb ubf cfGtls fhj sfofnoaf6 yfoL

n]vf gDa dNo clea[l4 s btf k|df0fkq k|fKt u]sf JolQm kmd +yf jf sDkgLaf6 dfq vlb

ugkg]5 eGg] JojyfnfO sfofnon] kfg ljndf ) xhfeGbf dflysf dfg ljn 6qmfO vlb u]sf]

b]lvPsf]n] sfofnon] P]gdf tf]lsPsf] sfolalwsf] klkfngf ug]tkm Wofg lbgkb5

3 lhGL M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ adf]lhd lhGL lgLIf0f k|ltj]bg k|fKt

ePkl5 sfofno k|dvn] Totf] k|ltj]bg Ps k|lttfns sfofnodf k7fpg kg] pNn]v 5 sfofnon]

k]z u]sf] lhGL lgLIf0f k|ltj]bgsf] slkmot dxndf pNn]v ePsf ddt xg Sg] dfnfdfg

ddt ugkg] ddt xg gSg] dfndfgx lnnfd ljlqmsf] sfjflx cuf8L a9fO lhGL DaGwL

JojyfnfO rt bt agfpg kb5 sfofnon] lhGL lgLIf0f k|ltj]bg k]z gu]sf] xFbf lhGL

DklQ s] slt stf] cjyfdf 5g egL olsg ug lsPg

4 fdflhs n]vfkLIf0f M yflgo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] klR5]b

adf]lhd ufpFkflnsf Pj+ DalGwt j8fdf uPsf fdfg tyf cGo cgbfg vr flassf

uf=lj== xsf] d]t DalGwt lgsfoaf6 k|efjsfL cgudg dNofIacuteg xgkg] b]lvof] fy

fdflhs kLIf0f sfolalw )^amp fjhlgs gjfO sfolalw )^amp sf] Jojyf cgf p==

tyf nfeu|fxL dx tyf cGo +3 +yfxaf6 ePsf sfdxsf] d]t fdflhs n]vfkLIf0f k]z

ugkb5

5 lk|mh M cflys sfoljlw lgodfjnL )^$ sf] lgod cgf jiffGtdf afFsL x]sf] sd

=amp$$^ndash j+lrtsf]ifdf bflvnf ugkb5

6 wf6L M cflys sfoljlw lgodfjnL )^$ sf] lgod ^ adf]lhd wf6Lsf] |]tf cBfjlws uL

fVgkg]df wf6L DaGwL sg gt]itf gx]sf] a+s 6]6d]G6sf] cfwfdf =$ampndash wf6L

dfHbft b]vfOPsf] 5

7 ljn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod $ adf]lhd ljZjflgotf b]lvg] uL vr

ugkg]df f] a]u 8udf df6f]n] k] jfkt =)))ndash vr n]v]sf]df cfjZos ki6ofO k]z ugkg]

b]lvof]

8 bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod $amp adf]lhd lhGL fdfgsf] bflvnf

+If0f xgkg]df f]a]u ld|fgu9 kz jfYo s]Gb|nfO s[lqd uefwfg fdu|L vLb ug k|=jf=k|f=

cGf pn xsnfO =(())ndash k]ZsL lbPsf]df bflvnfsf] k|df0f k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 319

81 cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ adf]lhd cfjZos lan ekfO fvL vr

ugkg]df ]z k|fb ofbjn] =amp(amp)ndash sf] lan fvL =$amp)ndash zf]wegf lnPsf]n] a9L lnPsf]

=)amp)ndash cnpk ugkg] b]lvof]

9 uof]hgf M fjhlgs vLb lgodfjnL )^$ sf] lgod adf]lhd kfdz ]jfsf] nfut cgdfg

ljj0f fVgkg] Jojyf 5 sg klg k|ltkwf gufO fjhlgs vLb lgodfjnL )^$ sf] lgod

amp adf]lhd dfHhbf rLs[t Ps kfdzbftfaf6 ld|fgu9sf] gu ko6g k|a4g uof]hgf tof

u] jfkt =(($)ndash eQmfgL u]sf] b]lvof] kfdz bftfaf6 k]z ePsf] lkf]6 cWoog ubf

fdfGo 8f6f sn]Szg ulPsf] ) k[i7sf] dVo k|ltj]bg $ k[i7sf] fdfGo kgMlgdf0f ugkg]

ljj0f k]z u]sf] 5 eljiodf gu ko6g k|j4gsf] dfubzg xg] uL ljz]if of]hgf tof ePsf]

gkfOPsf]n] vrsf] pkb]otf b]lvPg

10 sfoqmd M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ cgf gD vrsf] dfkb08 kf

ugkg] Jojyf 5 ljleGg $ nlIft sfoqmd ~rfng ug ljleGg Nsj tyf +yfnfO

=^))ndash k]ZsL lbO sfoqmd ~rfng u]sf] kfOof] a sfoqmddf Psktf xg] uL vrsf

dfkb08 tf]s] sd eQmfgL ugkg]df k|lzIf0f eQfjfkt k|ltlbg =)))ndash Dd tyf k|ltj]bg

n]vg =^)))ndash Ddsf lan +yfn] k]z uL km5of6 ug] u]sf]] b]lvof] $ sfoqmd )) eGbf

a9L +yfaf6 ~rfng ufO sfoqmd DkGg b]vfPsf]df pkof]u pknAwLsf] dNof+sg Pjd

cgudg xgkg] b]lvof]

11 lgdf0f sfo M 7nf kjfwf ljsf sfoqmd cGtut s+sfnL b]jL dlGbb]lv lgafDdsf] 8s

9nfg ug =($^^ndash sf] nfut cgdfg tof uL af]nkq cfXjg ePsf]df b]lvPsf Joxf]f

b]xfo cgf 5g M

111 af]nkq bflvnfdWo] aeGbf sd =ampUuml 36] =^($))ndash df sfd ug] uL af]nkq k]z ug]

lgdf0fstf fdhfgsL sG6laquoSgn] Demftf ug gcfPsf] bf]|f] af]nstf ek]Gb| sG6laquoSgn] $^=ampUuml

36L saf]n uL =$amp^ampndash saf]n u]sf]df lghn] klg Demftf ug gcfPsf]n] t]|f] 36Ljfn

=)Uuml 36L saf]n =^)()ndash ug] l+x sG6laquoSgnfO )amp$) df Demftf uL sfd

lbPsf]df )amp$ DkGg ugkg] sfd xfnDd DkGg u]sf] b]lvPg eg] lghsf] sfoDkfbg

hdfgtsf] Dofb d]t yk u]sf] kfOPg oaf6 dodf sfd gxg] hf]ldv j[l4 xg] b]lvPsf] 5

xfnDd lghnfO rfyf] lgordf lanDdaf6 =)^ndash eQmfgL ePsf] 5

112 fjhlgs vLb P]g )^ sf] bkmf ^ cgf af]nkq k]z uL Demft ug gcfpg] lgdf0f

JojfoLnfO sfnf]rLdf fVg lgodfjnLsf] lgod $ cgf fdhfgsL sG6laquoSg ek]Gb|

sG6laquoSgnfO fjhlgs vLb cgudg sfofnodf n]vL k7fpg kg]df f] ePsf] 5g ztsf]

pNn+3g ug]nfO sfafxL ugkb5

113 pkf]Qm lgdf0f JojfoLnfO sfofnon] Demftf ug af]nfPsf] tyf lghxn] Demftf ug

gdfg]sf] cfwf k|df0f j]u t]|f] 36LjfnnfO sfd lbFbf =$$$)ndash sfofnonfO a9L vr

Jooef k]sf] b]lvof]

114 fjhlgs vLb lgodfjnL )^$ sf] lgod adf]lhd af]nkq jLsf gug] lgdf0f JojfoLsf]

sfoDkfbg hdfgt hkmt ugkg]df xfnDd hkmt gu]sf]n] fdhfgsL sG6laquoSgn] fv]sf] gu

hdfgt =)))ndash tyf ek]Gb| sG6laquoSgn] )amp$ Dd Dofb x]sf]] k|e a+ssf] =)))ndash

hdfgtsf] Dofb dfKt xFbfDd sfofnon] a]jftf uL a]sf] xFbf DalGwtnfO pQbfoL agfO

=$))))ndash hdfgt hkmt uL fhj bflvnf ugkg] blvof]

12 kjlgwflt Ifltklt M sfofno ejg lgdf0fsf nflu =($$)ndash sf] nfut cgdfg tof uL

af]nkqsf] dfWodaf6 ldlt )amp$ df DkGg ug] uL =($$))ndash df Ps sG6laquoSgFu

)amp$) df Demftf ePsf] 5 o sfdsf] nflu rfyf] lgordf lanDd =amp)$ndash eQmfgL

es] klg dodf sfo DkGg ePsf] 5g Dofb yksf] k|s[of d]t gx]sf] pQm lgdf0f

JojfoLnfO fjhlgs vLb P]g lgodfjnL )^$ sf] lgod ) cgf Dofb yk gePsf]n]

lgod adf]lhd Dofb yk gePsf] cjlwDd k|ltlbg )=)Uuml bn] kjlgwflt Ifltklt nufpg

kg] b]lvof]

13 pkef]Qmf ldlt M cflys sfoljlw lgodfjnL )^$ sf] lgod $ adf]lhd ljZjflgotf xg]

uL vr ugkg]df amp lgdf0f sfo pkef]Qmf ldltaf6 ufPsf]df sfo DkGg gxb cwf] sfd fvL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 320

kmkmfs ePsf] b]lvPsf]n] pQm sfddf ePsf] vrsf] pkfb]otf x]sf] eGg lsPg fjhlgs

vLb lgodfjnL )^$ sf] lgod (amp=^ cgf pkef]Qmf ldltaf6 ePsf] sfdsf] cgdf]bg k|df0f

d]t gfvL cwf] sfd u] ufPsf]df sfd kf ug nufpg kg] b]lvof]

131 cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ cgf ltkyenofO sd eQmfgL ugkg]df

j6f lgdf0f sfo u]afkt pkef]Qmf ldltnfO sd eQmfgL ubf Demftf eGbf a9L sd eQmfgL

ePsf] b]lvPsf]n] sfd lkmfl tyf eQmfgLsf] cfb]z lbg]nfO pQbfoL agfO =amp))ndash cn

xgkb5

132 fjhlgs vLb lgodfjnL )^$ sf] lgod adf]lhd sfoDkGg ug ufpg kg]df pkef]Qmf

ldltaf6 ePsf sfdsf] sfoDkGg k|ltj]bg tof ePsf] b]lvPg oaf6 eP u]sf] sfdsf]

ki6ofO xg s]g oL ki6ofO a]u =^(ampampndash eQmfgL u]sf]df DalGwt lgsfon] cgudg

dNofIacuteg ugkg] b]lvof]

14 k|f]Tfxg eQf M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ cgf Lt ku] gku]sf] olsg

u]dfq vrsf] eQmfgL uL n]vf fVgkb5 lgldQ sfosfLnfO dfls =$))ndash k|f]Tfxg eQf

lbg] u]sf]df =))ndash eQf lbg ldNn] cfwf k|df0f k]z ugkb5

15 kfdz ]jf M cflys sfoljlw lgodfjnL )^$ sf] lgod $ cgf clwsf k|fKt clwsfLn]

vr ubf ldtJooLtf tyf vrsf] cflrTonfO d]t dWo]gh fv] vr ugkb5 eGg] Jojyf

x]sf]df sfofnon] cfjZostfsf] klxrfg guL cGo ]jf zNs zLifsaf6 kflgtlds jk Ps

clwaQmfnfO dfls =))ndash sf bn] aifeLdf sNf ))))ndash eQmfgL u]sf] b]lvof]

sfofnonfO kf aif eL sfggL kfdz lng cfjZos kg] xf] of cfjZstf cgf k6s] kdf

lng ldtJooL k|efjsfL xG5 eGg] sfnfO ki6ofFO ug] cfwf a]u oL cldtJooL 9+uaf6

aifeLsf] Demftf uL vr n]v]sf] dgflj gb]lvPsf] xFbf cfjZos ki6ofO k]z ugkb5

16 lan ekfO M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df

vr ubf vrsf] lan ekfO lxt n]vf fVg kg] Jojyf 5 sfofnon] cltly Tsf jfkt

=(^)ndash vr n]v]sf]df cfjZos lan ekfO k]z ePsf] b]lvPg lan ekfO a]u vr n]v]sf]

sd cn xgkb5

17 klifb vr M gu klifbsf] lg0fo cgf =))))ndash klifb vrsf] Ldf x]sf]df sfofnon]

=^ampndash klifb vr n]v]sf] xFbf klifbn] tf]s]sf] jh]6 LdfeGbf a9L vr u]sf]

=amp)ndash lgodDdt b]lvPg

171 gu klifbsf] vfhf tyf vfgf vr jfkt k]z ePsf] =()))ndash sf] ljndf ldlt pNn]v gePsf]

xFbf pQm vrsf] oyfytf Plsg ug lsPg eQmfgL ePsf] lan jftljs ePsf] k|df0f k]z

xgkb5

172 gu klifbdf vl6Psf sdrfLnfO cGo eQf zLifsaf6 =))))ndash eQmfgL lbPsf]df vr

n]Vg ldNg] cfwf k|df0f k]z ePg zLifs kms kfL vr n]v]sf] sd lgodDdt b]lvPg

173 PsLs[t of]hgf thdf ldltsf bo ^ hgf $ fhlglts bnsf k|ltlglwxnfO d]t

=))))ndash eQmfgL u]sf]df vr lngkfpg] cfwf k]z ePg

18 s M cfo s P]g ) sf] bkmf cgf eQmfgLsf] gtf]tdf ssectf ugkg] clu|d s ssectf uL

fhj bflvnf ugkb5 sfofnon] laleGg eQmfgLdf =$^(ndash j8f g+= ( tkm ^$ndash

ljgktkm =())ndash clu|d s ssectf uL bflvnf u]sf] b]lvPg lgodfgf ssectf ugkg] s

fhj bflvnf ugkb5

19 dNo clej[l4 s M dNo clej[l4 s P]g ) sf] bkmf amp-_ adf]lhd btf ePsf] JolQmn] sg

jt jf ]jf cfklt ubf s clws[tn] tf]s]sf] cGoyf jLs[t ePb]lv afx]s vlbstfnfO cgrLndash

s -_ adf]lhdsf] 9fFrfdf s jLhsf hfL ugkb5 ToL s jLhs hfL ubf jLhs

g+= lk|G6]8 xgkg] s]d]6 gePsf] xgkg] pNn]v 5 sfofnon] OGwg vlb afkt Ps cfon 6f]nfO

=)^^(ndash d=c= s eQmfgL u]sf]df s jLhsdf ldlt tyf jLhs gDa d]t pNn]v gePsf]

xFbf d=c=s dfof]hgsf] k|df0f k]z ugkb5 TouL blnt hghflt pTyfg s]Gb| +yfaf6 hfL

ePsf] d=c=s jLhsdf jLhs gDa bf]xf]f] k|LG6 ePsf] xFbf pQm FyfnfO eQmfgL u]sf] d=c=

s =()))ndash sf] d=c=s dfof]hgsf] k|df0f k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 321

20 pkef]Qmf ldlt M fjhlgs vlb lgodfjnL )^$ sf] lgod (-_ df pkef]Qmf ldlt jf

nfeu|fxL dbfon] x]s lstfsf] sfdsf] cfO6d jfOh dNofIacuteg uL f] cgfsf] ljn ekfO

vr k|dfl0ft ug] cGo sfuhft Totf] ldlt jf dbfosf] a7sjf6 cgdf]bg ufO DalGwt

lgsfodf k]z ugkg] Jojyf 5 sfofnon] laleGg pkef]Qmf ldltdfkmt laleGg sfox

ufPsf]df pkef]Qmf ldltn] u]sf] vrsf] cf+lzs ljnekfO Psdi6 dNodfq vn]sf] k|fljlws

dNofIacuteg tyf f]xL cgksf] sfo DkGg k|ltj]bgsf] cfwfdf eQmfgL lbPsf] kfOof] lgodfjnLsf]

k|fjwfg cgf sfofnojf6 of]hgfsf] dNofIacuteg uL do dodf pkef]Qmf ldltsf] vrsf]

ljnekfOsf] cgudg ug] ldltaf6 vrsf] cgdf]bg ufO ljj0f k|fKt ug] fjhlgs kLIf0f

ufP dfq of]hgf kmkmfs ugkb5

21 fdflhs Iff eQf M fdflhs Iff sfoqmd ~rfng sfolalw )^( sf] cgrL ()

cgf sfofnon] fdflhs Iff ljt0f sfonfO Jojlyt ugsf nflu nfeu|fxL dn vftf

tyf cGo ljj0fx tof ugkb5 sfofnon] fdflhs Iff eQf gubdf ljt0f ug] k|fo

a hf] ekfO NofKr] k|of]u ePsf] b]lvof] sfofnon] fdflhs Iff eQf a+saf6 ljt0f ugsf

nflu tGt k|lqmof cl3 a9fpg kb5

22 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf

gukflnsfsf] gfddf o jifsf] k]ZsL afFsL =((ndash j8f g+= df =))))ndash

k]ZsL afFsL x]sf] 5 lgodfjnLsf] Jojyf cgf k]ZsL km5of6 ug]tkm sfofnosf] Wofg

hfgkb5

23 fhjsf] |]tf M yfgLo jfoQ zfg lgodfjnL )^ sf] efu ^ sf] cgrL $ lgod amp)

+u DalGwt dfnkf]t +sng JojyfnfO sfofnon] k|efjsfL sfofGjog u]sf] b]lvPg

fhjsf] clen]v fVbf d=n]=k=kmf=g+= ) fhj cfDbfgLsf] blgs uf]Zjff vftf )-s_ fhj

cfDbfgLsf] blgs gub k|fKt vftf )-v_ fhj cfDbfgLsf] blgs as efr vftf fhj

cfDbfgL as gubL lstfa -s_ fhjsf] as lxfa ldnfg ljj0fsf] 9fF+rfdf clen]v fVgkg]df

pNn]lvt sg clen]v fv]sf] kfOPg sfofnon] lb lgoGq0f vftf tof gu]sf] xFbf slt 7]nL

lb 5kfPsf] xf] slt 7]nL k|of]u uL slt afFsL x]sf] egL olsg ug lsPg fhjsf]

cBfjlws |]tf fVg]tkm sfofnosf] Wofg hfgkb5

24 wf6L M sfofnon] wf6L DaGwL |]tf tof gu]sf] xFbf a+s 6]6d]G6 cgf o sfofnosf] ut

cf=j=af6 lhDd]jfL f]sf] =^(()ndash o cf=a=df k|fKt =((^(^ndash wf6L lkmtf

=ndash uL cf=j=sf] cGtdf $)(ndash wf6L afFsL b]lvof] sfofnon] tf]lsP

adf]lhdsf] 9fFrfdf wf6Lsf] |]tf tof uL |]tf cBfalws ugkb5

25 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 k|f]Tfxg eQf eQmfgL lnP kl5 klg j8f g++= sf lrjn] cWoIftf

eQf jk =)))ndash j8f g++ ( sf lrjn] =)))ndash eQmfgL lnPsf] b]lvof] bf]xf]f]

eQf jfkt eQmfgL lnPsf] sd cn xgkb5

26 fdflhs kLIf0f M yflgo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] klR5]b

adf]lhd ufFpkflnsf Pj+ DalGwt j8fdf uPsf fdfg tyf cGo cgbfg vr flassf uf=lj==

xsf] d]t DalGwt lgsfoaf6 k|efjsfL cgudg dNofIacuteg xgkg] b]lvof] fy fdflhs kLIf0f

sfolalw )^amp fjhlgs gjfO sfolalw )^amp sf] Jojyf cgf p== tyf nfeu|fxL dx

tyf cGo +3 +yfxaf6 ePsf sfdxsf] d]t fdflhs n]vfkLIf0f k]z ugkb5 j8fdf

uPsf fdfg tyf cGo cgbfg vr flassf uf=lj==n] fjhlgs lgdf0f DaGwL j6f sfd

=(^^))ndash df ufPsf]df fdflhs n]vfkLIf0f tyf sfo DkGg k|ltj]bg k]z guL dNofIacuteg

dfq k]z ePsf] xFbf DalGwt lgsfoaf6 k|efjsfL cgudg dNofIacuteg ugkg] b]lvof] fy ljleGg

j6f u sfL +3 +yfxaf6 ePsf] nlIft au DalGwt =amp)ndash sf] k|jwgfTds

sfoqmdxsf] d]t k|efjsfltf olsg ugkb5

b]jfk ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 322

27 eQmfgL afFsL M cflys sfoljlw lgodfjnL )^$ sf] lgod $) cgf eQmfgL afFsL sRRffjfL

k|dfl0ft u] dfq ut jifsf] bfloTj eQmfgL ugkb5 sfofnon] ljBfnonfOnfO )amp fnsf]

=amp)))ndash eQmfgL u]sf]df eQmfgL afFsLsf] sRrfjfL k|dfl0ft u]sf] b]lvPg eQmfgL afFsLsf]

sRrfjfL a]u ut jifsf] vr rfn cflys jifsf] ah]6 eQmfgL ePsf] lgodDdt b]lvPg

28 sfo DkGg k|ltj]bg M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp cgf pkef]Qmf

ldltaf6 ePsf] sfdsf] sfoDkGg k|ltj]bg tyf fdflhs n]vfkLIf0f k|ltj]bg d]t k]z

guL sne6 lgdf0f u]sf] elg pkef]Qmf ldltsf cWoIfnfO =^))))ndash eQmfgL lbPsf]

lgodDdt b]lvPg

29 lan ekfO M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df

vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 afn e]nf vr u]sf] egL =^)))ndash

eQmfgL u]sf]df =^^ndash sf] dfq ljn k]z ePsf] xFbf al9 eQmfgL ePsf] =(ampndash cn

xgkb5

30 pkef]Qmf ldlt M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp df pkef]Qmf ldlt jf nfeu|fxL

dbfon] x]s lstfsf] sfdsf] cfO6d jfOh dNofIacuteg uL f] cgfsf] ljn ekfO vr

k|dfl0ft ug] cGo sfuhft Totf] ldlt jf dbfosf] a7saf6 cgdf]bg ufO DalGwt lgsfodf

k]z ugkb5 lgsfodf k]z ugkg] Jojyfsf] k0f sfofGjog u]sf] kfOPg sfofnon] laleGg

pkef]Qmf ldltdfkmt laleGg sfox ufPsf]df pkef]Qmf ldltn] u]sf] vrsf] cf+lzs ljnekfO

Psdi6 dNodfq vn]sf] k|fljlws dNofIacuteg tyf f]xL cgksf] sfo DkGg k|ltj]bgsf] cfwfdf

eQmfgL lbPsf] kfOof] lgoddf ePsf] Jojyf adf]lhd pkef]Qmf ldltn] u]sf] sfdsf] ljn

ekfO vr k|dfl0ft ug] cGo sfuhft Totf] ldlt jf dbfosf] a7sjf6 cgdf]bg ufO k]z

ug nufpg kb5

31 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod cgf lhGL bflvnf ugkg]

Jojyf x]sf] 5 sfofnon] vlb u]sf] =))))ndash sf] df]6fOsn =)))))ndash sf]

kmlgr lhGL bflvnf u]sf] b]lvPg vlb ulPsf otf lhGL fdfg bflvnf u]sf] k|df0f k]z

xgkb5

32 s M cfo s P]g ) sf] bkmf cgf eQmfgLsf] gtf]tdf ssectf ugkg] clu|d s ssectf uL

fhj bflvnf ug kb5 sfofnon] laleGg eQmfgLdf =^$ndash clu|d s ssectf uL bflvnf

u]sf] b]lvPg lgodfgf ssectf ugkg] s fhj bflvnf ugkb5

33 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo ePcgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

34 lan ekfO a]u eQmfgL M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf]

lgod (-_ df vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofno fdfg vlb

jfkt =)))ndash vr n]lv eQmfgL lbPsf]df ljn k]z gePsf] xFbf f] sd cn ugkb5

35 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf

gukflnsfsf] gfddf ut ljut jifsf] k]ZsL afFsL =$(ndash x]sf] 5 o jifsf] k]ZsL

afFsL =$))))ndash x]sf] 5 lgodfjnLsf] Jojyf cgf k]ZsL km5of6 ug]tkm sfofnosf]

Wofg hfgkb5

eujfgk ufpF ljsf ldlt

36 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod cgf lhGL bflvnf ugkg]

Jojyf x]sf] 5 sfofnon] vlb u]sf] =ndash sf] kfOk =)amp))ndash sf] sDKo6 lhGL

bflvnf u]sf] b]lvPg vlb ulPsf otf lhGL fdfg bflvnf u]sf] k|df0f k]z xgkb5

37 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 323

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd

cn xgkb5

38 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf ufpF ljsf

ldltsf] gfddf ut ljut jifsf] k]ZsL afFsL =))ndash x]sf] 5 o jifsf] k]ZsL afFsL

=()))ndash x]sf] 5 lgodfjnLsf] Jojyf cgf k]ZsL km5of6 ug]tkm sfofnosf] Wofg

hfgkb5

sf]rjf ufpF ljsf ldlt

39 lan ekfO M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df

vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] |]tf tof u] jfkt

=))))ndash eQmfgL lbPsf]df ljn k]z ePsf] b]lvPg lan ekfO a]u eQmfgL lbPsf] sd cn

xgkb5

40 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

41 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf ufpF ljsf

ldltsf] gfddf ut ljut jifsf] k]ZsL afFsL =())ndash x]sf] 5 o jifsf] k]ZsL afFsL

=^))ndash x]sf] 5 lgodfjnLsf] Jojyf cgf k]ZsL km5of6 ug]tkm sfofnosf] Wofg

hfgkb5

ljgk ufpF ljsf ldlt

42 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod cgf lhGL bflvnf ugkg]

Jojyf x]sf] 5 sfofnon] vlb u]sf] =)))ndash sf] kmlgr lhGL bflvnf u]sf] b]lvPg

vlb ulPsf otf lhGL fdfg bflvnf u]sf] k|df0f k]z xgkb5

43 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf ufpF ljsf

ldltsf] gfddf o jifsf] k]ZsL afFsL =)))ndash x]sf] 5 lgodfjnLsf] Jojyf cgf

k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =amp sf]8 nfv amp xhf a]h km5of6 ug afFsL x]sf]

5 f] dWo] cn ugkg] =amp nfv amp) xhf lgoldt ugkg] =sf]8 amp nfv ^ xhf k]ZsL =

sf]8 nfv (( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 324

sf]xlNj gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft =amp nfv ( xhf of] jifsf] cfo =^ sf]8 nfv ampamp

xhf d]t =^ sf]8 ^) nfv ^ xhf cfDbfgL ePsf]df =$ sf]8 ( nfv ( xhf vr eO =

sf]8 ^ nfv amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 DklQ xtfGt0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpkflnsf jf gukflnsf u7g xbf f]leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cfleq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 n]vfkLIf0f cjlw )amp$ sfltsleq o ufpFkflnsfn] fljs ufpF ljsf

ldltdf x]sf] lhGL DklQ ufpFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQ xtfGt0f

gxFbf xfpg] bkof]u xgSg] b]lvPsf] 5 u7g cfb]z jdf]lhd ufpFkflnsfn] fljs ufpF ljsf

ldltn] pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsf DklQx

d]t olsg uL jfldTjdf lngkg] b]lvG5

2 ljifout sfo M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

df ufpFkflnsf jf gukflnsfsf] If]qleq k]sf xfn ljifout dGqfno jf sfL lgsfoaf6

~rfng eO cfPsf yfgLo tsf sfofnox +rgf rn crn DklQ +rgf htf ljsf

lgdf0f cfof]hgfx cflb ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg]5 oL xtfGt0f xg]

Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cfleq yfgLo txn] tof uL k|ltj]bg

fjhlgs ugkg] Jojyf 5 yfgLo txdf x]sf otf DklQ cfof]hgf nufotsf +rgfxsf]

nut tof uL o gukflnsfn]] fjhlgs u]sf] b]lvPg u7g cfb]z jdf]lhd gukflnsfn]

otf DklQsf] nut cBfjlws ugkb5

3 e|d0f clen]v M e|d0f vr lgodfjnL )^$ sf] lgod $ lgod cgf e|d0f oyfDej

sd vlrnf] jf6f] jf fwgaf6 ugkg] uL sdrfLnfO sfhdf v6fpgkg] cgrLndash^ sf] 9fFrfdf

clen]v fVgkg] r]s lni6af6 cgudg ugkg] e|d0fdf v6fOPsf] sdrfLsf] blgs eQf tyf

vr sd eQmfgL ug cufl8 e|d0fsf] sfo k|ult af]df e|d0f k|ltj]bg k]z xgkg]df k|ltj]bg j]u

vr n]Vg] u]sf] 5 fy cgudgdf hfFbf r]s lni6 d]t k|of]udf Nofpg kg] b]lvG5 e|d0f vr

lgodfjnL )^$ cgrLndash^ sf] 9f+rfdf sfofnon] clen]v fVg] gu]sf] sfoqmd e|d0fsf]

p2]ZojLr tfnd]n gldnfpg] tyf k|ltj]bg glbg] u]sf] d]t kfOof] k|ltj]bg clen]v k|0ffnLdf

tTsfn wf xgkb5

4 a]h nut M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf

vftf ~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf

gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL

tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL

km5of6 tyf a]h DkLIf0f sfo ugkb5 ufp+kflnsfdf a]h clen]v k]ZsL jfFsLsf] clen]v

fv]sf] 5g fljssf ufpF ljsf ldltdf ljutdf lbPsf] k]ZsL =^$amp(ndash km5of6 ug]tkm

sfofnosf] Wofg hfgkb5

5 s bflvnf M cfo s P]g ) sf] bkmf cgf eQmfgLsf] gtf]tdf ssectf ugkg] clu|d s

ssectf uL fhj bflvnf ug kb5 ljleGg $ uflj tyf gukflnsfn] eQmfgLdf =amp$ndash s

ssectL uL bflvnf u]sf] b]lvPg lgodfgf ssectL ugkg] s sd cn uL bflvnf ugkb5

6 lxfj ldnfg M o gukflnsfn] cflys jifsf] cflys ljj0fdf b]vfPsf] lxfa ldnfg

=ampndash vrsf] k|df0f k]z ugkb5

7 a+s dfHbft M यस न पा ल शिरषगत रपमा बक नगदी शबशनयोजन बजट बख पशकक शबबरण र बााशक बजट खलन

गरी शरकता राशखएको पाOPन lhDd]jfL lcfPsf] गत वरषको मौजात यस वरषको आनतरीक आय बक कटटमनट

शजनसी खाता तथा शनरीकषण परशतबदन आशद शबबरण पि नभएकोल अलया रकम र आनतरीक आय यशकन गनष नसशकएको

र असाढ मसानतको बक मौजदात पशन बक शभडान गनष नसशकएको cjyf 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 325

8 sfoljlw tofL M o gukflnsfn] o cflys jifdf ljleGg sfofljlw lgdf0f ugsf] nflu

=amp$^)ndash vr u]sf] b]lvof] sfofljlw k|ltj]bg n]vfkLIf0fdf k]z gePsf]n] vrs] olsg ug

lsPg sfofljlw k|ltj]bg k]z ugkb5

9 lan ekfO+ M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ vr+sf]

lan ekfO+ lxtsf] n]vf fVgkg]+ pNn]v 5 sfof+nonfO+ of] jif+ ljleGg sfo+qmd ~rfng ug+

JolQm kmd+ lgsfoxnfO+ vr+sf] lan ekfO+ j]u -amp))ampndash eQmfgL u]sf] 5 pQm vrsf

DaGwdf ljn ekfO k]z गनषपन cGoyf cn ugkb5

10 cfos M cfos P]g ) sf] bkmf ( df tf]lsPsf] eQmfgLdf clu|d s ssectf ug]+kg]+

Jojyf 5 o jif+ sfof+non] ljleGg fdu|L 9jfgL uL eQmfgLdf ssectL ug+kg]+ cfos -

45020ndash ssectL u]sf] kfOPg तसथष साबशनित बयशिसाग असल गरी अशबलमव राजकव दाशखला ugkb5

11 ljn ekfO M fdflhs Iff eQf k|fKt ug] JolQmxsf] clen]v lxt DalGwt JolQmn] aem]sf]

ekfO k]z xgkg]df f]sf] clen]v सामाशजक सरकषा शवतरण तरष का कनपनी शवतरण भरपाई पि हन

नआएकोल उि रकम र amp$amp^)))ndash शवतरण भए नभएको यशकन गनष साशकएg pQm clen]v ekfO

k]z xgkb5

111 sfof+non] of] jif+ ljleGg zLif+saf6 ljleGg sfo+qmd ~rfng ug+ JolQm kmd+ lgsfoxnfO+

vr+sf] lan ekfO+ j]u amp)ndash eQmfgL u]sf] 5 pQm vrsf DaGwdf ljn ekfO k]z गनषपन

cGoyf cn ugkb5

12 s M cfos P]g ) sf] bkmf ( df tf]lsPsf] eQmfgLdf clu|d s ssectf ug]+kg]+ Jojyf

5 o jif+ sfof+non] eQmfgLdf ssectL ug+kg]+ clu|d cfos -$amp)) ndash ssectL u]sf] kfOPg

pQm sd cn ul _lrtsf]if bflvnf ug+kb+5

बछनपरवा ufpF ljsf ldlt

13 k|f]Tfxg eQfM dlGqklifbaf6 )ampamp df a uf=lj== lrjxnfO z tnjdfgsf] )

k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf tnjsf] ) k|ltztsf] eQfsf]

cltlSt fljs uf=lj==sf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o

uf=lj==df sfot uf=lj==lrjn] cWoIf k|f]Tfxg eQf ()))ndash eStfgL lnOPsf] kfOof]

bf]xf]f] eQf ljwf lbPsf] b]lvPs]n] cn uL a]h vftfdf bflvnf ugkb5

14 ljn ekfO+ M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ vr+sf]

lan ekfO+ lxtsf] n]vf fVgkg]+ pNn]v 5 sfof+nonof] jifljleGg zLif+saf6 lgDg jdf]lhd

ljleGg sfo+qmd ~rfng ug+ JolQm kmd+ lgsfoxnfO+ vr+sf] lan ekfO+ j]u -$ndash eQmfgL

u]sf] 5 pQm vrsf DaGwdf ljn ekfO k]z गनषपन cGoyf cn ugkb5

रवमपरवा ufpF ljsf ldlt

15 k|f]Tfxg eQf M dlGqklifbaf6 )ampamp df a uf=lj== lrjxnfO z tnjdfgsf] )

k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf tnjsf] ) k|ltztsf] eQfsf]

cltlSt fljs uf=lj==sf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o

uf=lj==df sfot uf=lj==lrjn] cWoIf k|f]Tfxg eQf =)))ndash eStfgL lnOPsf] kfOof]

bf]xf]f] eQf ljwf lbPsf] b]lvPs]n] cn uL a]h vftfdf bflvnf ugkb5

16 sM cfos P]g ) sf] bkmf ( df tf]lsPsf] eQmfgLdf clu|d s ssectf ug]+kg]+ Jojyf

5 o jif+ sfof+non] $ eQmfgLdf ssectL ug+kg]+ cfos -$^amp$Y s66f u]sf] kfOPg pQm

sd cn ul bflvnf ug+ kb+5

cafd ufpF ljsf ldlt

17 k|f]Tfxg eQfM dlGqklifbaf6 )ampamp df a uf=lj== lrjxnfO z tnjdfgsf] )

k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf tnjsf] ) k|ltztsf] eQfsf]

cltlSt fljs uf=lj==sf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 326

uf=lj==df sfot uf=lj==lrjn] cWoIf k|f]Tfxg eQf ()))ndash eStfgL lnOPsf] kfOof] bf]xf]f]

eQf ljwf lbPsf] b]lvPs]n] cn uL a]h vftfdf bflvnf ugkb5

18 cfGtls n]vfkLIf0f M कथाशनय सरकार सनचालन ऐन २०७४ sf]दरा ७७ र ७८ cgf sfofnon] cfGtls

n]vfkLIf0f आनतरीक लखापररकषण गराउनपन वयवकथा रहको छ साथसाथ आ ल प बाट lgs]sf] a]h clGtd

n]vfkLIf0f xgeGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ug kg]df k|df0f

k]z uL jf cn pk ugkg]df cn pk uL a]h nut ssectf ufpg kg] Jojyf 5 यस

कायषलय को आलपिाखा तोकतापशन परभाबकारी भएको दशखएन तसथष यस आब मा आलप भई आशथषक

कारोबार उपर शटपपशण या सझाब परकतत गरको पाईएनआशनतरक लखापरीकषणवाट औलयाइएको =1105734dividendash

शनयमानसार रछयौट गनषपदषछ

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =$ sf]8 nfv ^( xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] =( nfv ( xhf lgoldt ugkg] =$ sf]8 ^$ nfv $) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 327

dxfu8LdfO gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = nfv ^ xhf of] jifsf] cfo = sf]8 $ nfv

xhf d]t = sf]8 ^ nfv amp xhf cfDbfgL ePsf]df = sf]8 amp nfv amp xhf vr eO =

sf]8 $^ nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs _g ubf ubf fljs

ufpFljsf ldlt tyf ufpFkflnsfn] cfo Joosf] dfHbft k|ult tof gu]sf] jLs[t sfoqmdx

hfFrkf gu]sf] cgudg pkof]u pknJwL DaGwdf dNofIacuteg gu]sf] sfofnon] lhGL lgLIf0f

uL k|ltj]bg dfly sfjflx gu]sf] fhj k|flKt jf cfDbfgLsf] lb lgoGq0f vftf gfv]sf]

tfns sfofnon] lgLIf0f uL lbPsf] emfjxnfO lgLIf0f kltsfdf clen]v uL emfj pk

plrt sfjfxL gu]sf] ddt clen]v vftf gfv]sf] sfo ljj0f tof uL sdrfLxnfO clwsf

lhDd]jfL lbgkg]df sfo ljj0f tof uL lhDd]jfL glbPsf] cfl+ys sff]afsf] +lIfKt jflifs

k|ltj]bg tof uL tfns sfofnodf gk7fPsf] jh]6 lxfj tof gu]sf] vlb OsfO u7g

gu]s]f dfhbf lr tof gu]sf] tnjL k|ltj]bg kflt gu]sf]cflys sfoljlw lgodfjnL

eQmfgL ubf vrsf lan ekfOx lnln]jf 9ordfun] flv eQmfgL hgfpg] 5fk nufpgkg]df f]

d]t u]sf] b]lvPg k|rlnt lgoddf ePsf a Jojyfsf] kfngf uL ljQLo hjfkmb]xLtfnfO

b[9 agfpg sfofnosf] Wofg hfg hL b]lvG5

2 dNo clej[l4 s M fjhlgs vlb P]g )^ sf] bkmf ( df fjhlgs lgsfon] =) xhf

kofF eGbf a9L dNosf dNo clea[l4 s nfUg] dfnfdfg vlb ubf cfGtls fhj

sfofnoaf6 yfoL n]vf gDa dNo clea[l4 s btf k|df0fkq k|fKt u]sf JolQm kmd +yf

jf sDkgLaf6 dfq vlb ugkg]5 eGg] JojyfnfO sfofnon] kfg ljndf ) xhfeGbf dflysf

dfg ljn 6qmfO vlb u]sf] b]lvPsf]n] sfofnon] P]gdf tf]lsPsf] sfolalwsf] klkfngf ug]tkm

Wofg lbgkb5

3 lhGL M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ adf]lhd lhGL lgLIf0f k|ltj]bg k|fKt

ePkl5 sfofno k|dvn] Totf] k|ltj]bg Psk|lt tfns sfofnodf k7fpg kg] pNn]v 5 sfofnon]

k]z u]sf] lhGL lgLIf0f k|ltj]bgsf] slkmot dxndf pNn]v ePsf ddt xg Sg] dfnfdfg

ddt ug kg] ddt xg gSg] dfndfgx lnnfd ljlqmsf] sfjflx cuf8L a9fO lhGL DaGwL

JojyfnfO rt bt agfpg kb5 sfofnon] lhGL lgLIf0f k|ltj]bg k]z gu]sf] xbf lhGL

DklQ s] slt stf] cjyfdf 5g elg Plsg ug lsPg

4 fdflhs n]vfkLIf0f M yflgo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] klR5]b

adf]lhd gukflnsf P+j DalGwt j8fdf uPsf fdfg tyf cGo cgbfg vrsf] d]t DalGwt

lgsfoaf6 k|efjsfL cgudg dNofIacuteg xgkg] b]lvof] fy fdflhs kLIf0f sfolalw )^amp

fjhlgs gjfO sfolalw )^amp sf] Jojyf cgf pkef]Qmf ldlt tyf nfeu|fxL dx tyf

cGo +3 +yfxaf6 ePsf sfdxsf] d]t fdflhs n]vfkLIf0f k]z ug kb5

5 lan ekfO M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df

vr ubf vrsf] lan ekfO lxt n]vf fVg kg] Jojyf 5 sfofnon] vr n]v]sf] =$(ndash

sf] lan ekfO k]z u]sf] b]lvPg lan ekfO a]u vr n]v]sf] sd cn xg kb5

6 lt a]usf] vr M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ adf]lhd lt kyenofO vr

ugkg]df f] a]u sfofnosf yfoL sdrfLxnfO vfOkfO cfPsf] Uuml k|f]Txfg eQf sfofno

k|dv tyf n]vf k|dvnfO dfls =))))ndash sf bn] klifbsf] lg0foaf6 aif eL =amp$))

eQf vr n]v]sf] b]lvof]

7 cflys sfoljlw lgodfjnL )^$ sf] lgod $amp adf]lhd lhGL fdfgsf] cfDbfgL tyf +If0f

ugkg]df f] a]u ljBfnonfO =((^ampndash kmlgr vLb afkt cgbfg lbPsf]df tf]lsPs

sfddf vr ePsf] tyf lhGL bflvnf u]sf] k|df0f k]z gePsf] xFbf k|df0f k]z xg b5

8 fdu|Lsf] b]6 M o lhNnfdf eP u]sf] sfddf lhNnf b ahf bdf kms k]sf] b]lvof]

lhNnf b]6 cgf fd|f] Osectfsf] b =) -d=c=s afx]s_ fvL b ljZn]if0f ulPsf] 5 eg]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 328

ahfaf6 x]s lgdf0f sfodf pkef]Qmfn] =^ndash b]lv =ndash sf bn] lan k]z u]sf]] kfOPsf]n]

DalGwt lgsfosf] Wofg hfgkb5

9 DemftfMfjhlgs vLb lgodfjnL )^$ sf] lgod (amp cgf pkef]Qmf ldltFu Demftf uL

f] cgf sfd ufO sd eQmfgL ugkg]df j6f lgdf0f sfosf nflu pkef]Qmf ldltnfO

=(amp)(ndash eQmfgL u]sf]df Demftf k]z ePg Demftf a]u vlb ulPsf] sfo lgodDdt

b]lvPg

10 a9L eQmfgL M j8f g+= 57L3f6 lgdf0fdf Demftf cgf pkef]Qmf ldltnfO =)))))ndash

eQmfgL xgkg]df =))))ndash eQmfgL ePsf]n] a9L eQmfgL ePsf] =))))ndash j8f g+= sf]

8s lgdf0f sfosf nflu Demftf adf]lhd =)))))ndash eQmfgL ugkg]df =))))ndash eQmfgL

ePsf]n] a9L eQmfgL ePsf] =)))ndash d]t =)))ndash cn xg kb5

11 f]em vlb M fjhlgs vlb P]g )^ sf] bkmf -_ df vlb ubf k|ltkwf Lldt xg] uL

6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] ^ j6f FyfFu vlb Demftf uL

=$^(amp^ndash eQmfgL u]sf]df af]nkq cfXjfg guL f]em vlb u]sf] b]lvof] vlb sfonfO

k|ltkwL ldtJooL agfpg] tkm sfofnosf] Wofg hfg kb5

12 cgudg M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ cgf gD vrsf] dfkb08 kf

ugkg] Jojyf 5 ljleGg $ nlIft sfoqmd ~rfng ug ljleGg Snj tyf +yfnfO

=^((($ndash k]ZsL lbO sfoqmd ~rfng u]sf] kfOof] a sfoqmddf Psktf xg] uL

vrsf dfkb08 tyf gD tf]s] sd eQmfgL ugkg]df k|lzIf0f eQf jfkt k|ltlbg =)))ndash

Dd tyf k|ltj]bg n]vg =^$))ndash Ddsf lan +yfn] k]z uL km5of6 ug] u]sf]] b]lvof] $

sfoqmd )) eGbf a9L +yfaf6 ~rfng ufO sfoqmd DkGg b]vfPsf]df pkof]u pknAwLsf]

dNof+sg Pjd cgudg xgkg] b]lvof]

13 e] k|ltj]bg M fjhlgs vLb lgodfjnL )^$ sf] lgod adf]lhd kfdz ]jfsf] nflu

kfdzbftf lgoQm ubf ugkg] sfdsf] ljj0f vnfO f] adf]lhd k|ltj]bg k|fKt ePkl5 sd

eQmfgL xgkg]df f] k|s[of kf guL etxL vf]nfdf aS la|h lgdf0fsf] ljt[t j]If0f u]sf] egL

sGN6]GLnfO =$(ampndash alofk ahfb]lv etxLvf]nfDdsf] af6f] lgdf0fsf] ljt[t

e]jfkt sGN6]G6nfO =$(^)amp)ndash d]t =(($ampndash eQmfgL u]sf]df e] k|ltj]bg k]z

ePg ljt[t e]sf] k|ltj]bg k]z xg kb5

14 lk|mh M cflys sfoljlw lgodfjnL )^$ sf] lgod cgf jiffGtdf afFsL x]sf] sd sfL

vftfdf lkmtf xg kb5 sfofnosf] laleGg j6f sfoqmdsf] afFsL x]sf] =ampamp$ndash lk|mh

u]sf] b]lvPg

15 sfo DkGg] M u9LdfO dlGbb]lv dnxgL hfg] af6f] 9nfg ug =)))^ndash sf] nfut cgdfg

tof uL )amp$ df sfo DkGg ug] uL Ps lgdf0f JojfoLFu =amp)ampndash sf] Demftf

ePsf] lyof] xfnDd pQm lgdf0f sfosf nflu xfnDd =)^$ndash eQmfgL ePsf] 5

Demftfsf] Dofb dfKt ePsf] nfdf] doDd klg lgdf0f sfo DkGg ePsf] 5g DalGwt

lgsfoaf6 sfo DkGg ug ufpg kxn xg kb5

16 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod $^ adf]]lhd vLb ePsf] fdfg

lhGL bflvnf ugkg]df sfofnon] =^(((ndash df vlb u]sf] yfg df]6fOsn lhGL bflvnf

u]sf] b]lvPg lhGL bflvnf guL df]6fOsn vlb jfkt eQmfgL lbPsf] sd lgodDdt

b]lvPg

17 lgdf0f sfo M sfofno ladnb]jL snjfgLsf] 3df ef8fdf a]sf]df pQm 3df zfrfno lgdf0f

uL =$(^)ndash vr n]v]sf]df ef8fsf] 3df zfrfno lgdf0f lgdf0f u]sf] lgodDdt b]lvPg

jh]6 vr ubf lgodsf] kfngf ugkb5

18 vlb M fjhlgs vLb P]g )^ sf] bkmf -_ cgf k|ltkwf Lldt xg] uL vr ug gxg]df

sfofnon] =)$ampndash sf] zfrfno lgdf0f tyf kmlgr vlbsf] sfo sf]6]zgaf6 u]sf] b]lvof]

sf]6]zgaf6 vr ug] k|s[ofdf lgoGq0f ugkg] b]lvG5

19 cgudg M yfgLo lgsfo gtf]t klrfng tyf Jojyfkg sfoljlw )^( sf] Jojyf cgf gtf]t

tyf fwgxsf] pRrtd bkof]u xg] uL sfd ug kb5 sfofnon] o cflys jifdf cfGtls

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 329

zLifsaf6 =^)ndash sf] ljleGg ( j6f fgf 6qmf fjhlgs lgdf0f DaGwL sfd u]sf]df

otf sfosf] DalGwt lgsfoaf6 cgudg ePsf] b]lvPg

20 fdflhs Iff eQf M fdflhs Iff Iff sfoqmd ~rfng sfolalw )^( sf] cgrL

() cgf sfofnon] fdflhs Iff ljt0f sfonfO Jojlyt ugsf nflu nfeu|fxL

dn vftf tyf cGo ljj0fx tof gu]sf] xbf nfeu|fxLxsf] ljj0f Plsg ug lsPg To

uL Dk0f fdflhs Iff eQf gubdf ljt0f ug] k|foM ahf] ekfOdf NofKr] k|of]u ePsf]

b]lvof] sfofnon] fdflhs Iff eQf a+saf6 ljt0f ugsf nflu tGt k|lqmof cl3 a9fpg

kb5

21 fhj M yfgLo jfoQ zfg lgodfjnL )^ sf] efu sf] cgrL $ lgod amp) +u DalGwt

dfnkf]t +sng JojyfnfO sfofnon] k|efjsfL sfofGjog u]sf] b]lvPg fhjsf] clen]v

fVbf d=n]=k=kmf=g+= ) fhj cfDbfgLsf] blgs uf]Zjff vftf )-s_ fhj cfDbfgLsf] blgs

gub k|fKt vftf )-v_ fhj cfDbfgLsf] blgs as efr vftf fhj cfDbfgL as gubL

lstfa -s_ fhjsf] as lxfa ldnfg laa0f sf] 9f+rfdf clen]v fVg kg]df pNn]lvt sg

clen]v fv]sf] kfOPg sfofnon] lb lgoGq0f vftf tof gu]sf] xbf slt 7]nL lb 5kfPsf]

xf] slt 7]nL k|of]u uL slt afFsL x]sf] elg Plsg ug lsPg

22 wf6L M sfofnon] wf6L DaGwL |]tf tof gu]sf] xbf a+s 6]6d]G6 cgf o sfofnosf] ut

cf=j= af6 lhDd]jfL f]sf] =)amp(ndash o cf=a= df k|fKt =)^ndash wf6L lkmtf

=$ampndash uL cf=j= sf] cGtdf =ndash wf6L afFsL b]lvof] sfofnon] tf]lsP

adf]lhdsf] 9fFrfdf wfl6sf] |]tf tof uL |]tf cWofalws ugkb5

23 wf6L lkmtf M fahlgs vlb lgodfjnL )^$ sf lgod $ df lgdf0f sfosf] q6L RofP

kl5 jf q6L Rofpg] calw lsP kl5 DalGwt cfGtls fhj sfofnodf s laa0f k]z

u]sf] k|df0f sfuhft k]z u] kl5 wf6L lkmtf lbg] pNn]v 5 sfofnon] Ps lgdf0f JojfoLsf]

=amp((ndash wf6L lkmtf ubf dNo clej[l4 s dfof]hg u]sf] k|df0f lnPsf] b]lvPg lgoddf

ePsf] Jojyf adf]lhd dNo clej[l4 s dfof]hg u]sf] k|df0f lnP dfq wf6L lkmtf ugkb5

24 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf

gukflnsfsf] gfddf o jifsf] k]ZsL afFsL =)()))ndash x]sf] 5 lgodfjnLsf] Jojyf cgf

k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfg kb5

lkk|fljtf ufpF ljsf ldlt

25 lan ekfO M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df

vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] eQmfgL lbPsf]

=$^ampamp))ndash sf] vr k|dfl0ft ug] k|df0f k]z ePsf] b]lvPg TouL |]tf ldnfO lbP jfkt

eQmfgL lbPsf] amp)))ndash sf] cfwf k|df0f k]z ePsf] b]lvPg vr k|dfl0ft ug] sfuh k|df0f k]z

xgkb5

26 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd

cn xgkb5

27 tna k]ZsL M j8f lrjn] tna k]ZsL =^ndash lnPsf]df xfnDd kmfug rq dlxgfsf]

tna =$ampndash vr n]vL km5of6 ulPsf]df afFsL k]ZsL =()^ndash km5of6 xg afFsL b]lvG5

tna k]ZsL jfkt nu]sf] sd cn xgkb5

sjxL hAbL ufpF ljsf ldlt

28 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 330

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd

cn xg kb5

29 lan ekfO M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df

vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] |]tf ldnfO lbP jfkt

eQmfgL lbPsf] =amp)))ndash sf] cfwf k|df0f k]z ePsf] b]lvPg vr k|dfl0ft ug] sfuh k|df0f k]z

xgkb5

30 sfoqmd cgudg M yfgLo lgsfo gtf]t klrfng tyf Jojyfkg sfoljlw )^( sf] Jojyf

cgf gtf]t tyf fwgxsf] pRrtd bkof]u xg] uL sfd ug kb5 sfofnon] o cfGtls

gtf]taf6 =^amp$(^ndash df ljleGg $ j6f fjhlg lgdf0f DaGwL sfd tyf ljleGg u sfL

+3 tyf f+yfxaf6 nlIft ju k|jwgfTds DaGwL sfoqmd ~rfng sfd ufPsf]df tL

sfoqmdxsf] cgudg ePsf] b]lvPg DkGg ePsf sfdxsf] DalGwt lgsfoaf6 cgudg

xgkb5

dwL hAbL ufpF ljsf ldlt

31 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod $^ adf]]lhd vLb ePsf] fdfg

lhGL bflvnf ugkg]df sfofnon] =$())ndash df vlb u]sf] yfg df]6fOsn lhGL

bflvnf u]sf] b]lvPg lhGL bflvnf guL df]6fOsn vlb jfkt eQmfgL lbPsf] sd

lgodDdt b]lvPg

32 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd

cn xgkb5

33 sfoqmd cgudg M yfgLo lgsfo gtf]t klrfng tyf Jojyfkg sfoljlw )^( sf] Jojyf

cgf gtf]t tyf fwgxsf] pRrtd bkof]u xg] uL sfd ug kb5 sfofnon] o cfGtls

gtf]taf6 =$)))ndash df ljleGg ^ j6f fjhlgs lgdf0f DaGwL sfd tyf ljleGg u sfL

3+ tyf f+yfxaf6 nlIft ju k|jwgfTds DaGwL sfoqmd ~rfng sfd ufPsf]df tL

sfoqmdxsf] cgudg ePsf] b]lvPg DkGg ePsf sfdxsf] DalGwt lgsfoaf6 cgudg

xgkb5

34 s bflvnf M cfo s P]g ) sf] bkmf cgf eQmfgLsf] gtf]tdf ssectf ugkg] clu|d s

ssectf uL fhj bflvnf ugkb5 sfofnon] laleGg eQmfgLdf =amp$ndash s ssectL uL bflvnf

u]sf] b]lvPg lgodfgf ssectL ugkg] s sd cn uL bflvnf ugkb5

35 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf

gukflnsfsf] gfddf ut ljut jifsf] k]ZsL =((ampndash afFsL x]sf] 5 o jifsf] k]ZsL

afFsL =)$))ndash x]sf] 5 lgodfjnLsf] Jojyf cgf k]ZsL km5of6 ug]tkm sfofnosf] Wofg

hfgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 ( nfv $ xhf a]h km5of6 ug afFsL x]sf]

5 f] dWo] cn ugkg] =^ nfv ( xhf lgoldt ugkg] = sf]8 $ nfv xhf k]ZsL =$

nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 331

cfbz sf]tjfn ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =^) nfv amp) xhf of] jifsf] cfo =^ sf]8 (^ nfv ^(

xhf d]t =amp sf]8 amp nfv ( xhf cfDbfgL ePsf]df =^ sf]8 $ nfv vr eO = sf]8 $

nfv ( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL Jojyfkg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] f] sf] clen]v tyf lhGL nut vftf )amp$

cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 o ufpFkflnsfn] fljs

ufpF ljsf ldltxsf] gfddf x]sf] lhGL DklQ xfnDd k|fKt uL lhGL nut cBfjlws

u]sf] b]lvPg DklQ xtfGt0f gxFbf xfpg] jf bkof]u xgSg] b]lvPsf] 5 u7g cfb]z

jdf]lhd fljs ufpFljsf ldltsf] gfddf x]sf lhGL fdfgx Plsg uL jfldTjdf lngkb5

2 cfGtls lgoGq0fM sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf ubf cfGtls

cfo tkmsf] tf]lsP adf]lhdsf] clen]v gfv]sf] sslsect sd dodf bflvnf gu]sf] k]ZsL lxfj

cWofjlws gfv]sf] e|d0f clen]v gfv]sf] sfL DklQsf] nut cwfjlws gu]sf] htf

slkmot b]lvPsf 5g sfofnosf] k|rlnt lgodsf] kfngf ul cfGtls lgoGq0f k|0ffnL b[9

jgfpg kb5

3 cfGtls n]vfkLIf0f M yfgLo sf ~rfng P]g )amp$ sf] bkmf ampamp amp cgf sfofnon]

cfGtls n]vfkLIf0f ufpg kg] cfGtls n]vfkLIf0faf6 lgsLPsf a]h clGtd n]vfkLIf0f

xg cufj lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ugkg]df k|df0f k]z uL jf cn

pk ug kg]df cn pk uL a]h nut ssectf ufpg kg] Jojyf 5 o ufpFkflnsfsf] cfGtls

n]vfkLIf0f k|ltj]bg k]z xg cfPg cfGtls n]vfkLIf0f zfvfnfO k|efjsfL agfO n]vfkLIf0f

ufpg kb5

4 sfo DkGg k|ltj]bg M fjhlgs vlb lgodfjnL )^$ sf] lgod -_ v df vlb Demftf

cgf fjhlgs lgsfon] lgordf lan jf cGo lan jLhssf] eQmfgL ubf k|fljlws gfkhfFr uL

gfkL lstfa -d]hd]G6 as_ df pNn]v ePsf] jftljs sfoDkfbgsf] cfwfdf eQmfgL ug kg]

Jojyf 5 o ufpFkflnsf dfkmt ePsf lgdf0f sfosf] nfut cgdfg k|fljlws dNofIacuteg lhNnf

ljsf ldlt of]hgf zfvfsf OlGhlgoaf6 xg] u]sf]df Totf lgdf0fsfoxsf] sfo DkGg

k|ltj]bg k]z guL clGtd lan eQmfgL u]sf] b]lvof] lgdf0f sfosf] clGtd lan eQmfgL ubf

sfo DkGg k|ltj]bg k]z xgkb5

5 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf]

xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh

lxt k]ZsL sd cn ugkg] Jojyf 5 o ufpFkflnsf fljs ufpF ljsf ldltsf] d]t

ut ljut jifsf] =))$^^ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g o jif

=ampampampndash km5of6 xg afFsL k]ZsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf

g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf b]vfpg kb5

6 s bflvnf M cfos P]g ) adf]lhd ssectL ulPsf] s sd DalGwt fhj zLifsdf bflvnf

xg kb5 fljs ufpF ljsf ldlt d]t o ufpFkflnsfn] o jif ssectL u]sf] =^)()ndash s

sd +lrt sf]if bflvnf ePsf] b]lvPg ssectL ulPsf] s sd oyflz3| bflvnf xgkb5

7 gub dfHbft M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ adf]lhd fljs

ufpF ljsf ldltxsf] lhDdfdf x]sf] gub dfHbft DalGwt yfgLo txnfO xtfGt0f uL

vr ug kb5 o ufpFkflnsf cGtut fljsf dx]Gb| cfbz k6]jf] uf=lj==sf] gfddf afFsL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 332

x]sf] gub dfHbft =ndash ufpFkflnsfnfO lkmtf u]sf] b]lvPg fljs ufpF ljsf

ldltxsf] gfddf x]sf] gub dfHbft ufpFkflnsfsf] vftfdf bflvnf ugkb5

6]8fssectL ufpF ljsf ldlt

8 bf]xf]f] eQf M dlGqklifbsf] )amp))amp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xg kb5

9 clu|d s Mcfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhfeGbf a9L eQmfgL

lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 TouL yfgLo lgsfo

cflys k|zfg lgodfjnL )^$ sf] lgod amp df lgdf0f jf vLb ubf jf ]jf k|fKt u]jfkt

eQmfgL lb+bf k|rlnt sfgg adf]lhd s s6fP dfq eQmfgL lbgkg] Jojyf 5 sfofnon] of]

jif df]6fOsn vlb 8s ddt vr jfkt cfkltstfnfO lan eQmfgL ubf lgodfgf

nfUg] clu|d s =(ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] clu|d s cn xgkb5

10 pkef]Qmf ldlt M pkef]Qmf ldlt dfkmt fjhlgs lgdf0f sfo ufpFbf Demftfdf pNn]v

ePadf]lhdsf] sd pkef]Qmf ldlt dfkmt Joxf]g nufpg] lgdf0f sfosf] sfoDkGg k|ltj]bg

k]z ug nufO fjhlgs gjfO d]t ugkg] Jojyf 5 o ufpFkflnsf cGtut Ogjfdfn

nlIdk sf]tjfn ufpF ljsf ldltdfkmt ePsf =^(amp)ndash sf j6f lgdf0f sfodf sfo

DkGg k|ltj]bg tof gkf]sf] fjhlgs gjfO d]t ePsf] b]lvPg pkef]Qmf ldlt dfkmt

ePsf lgdf0f sfosf] sfo DkGg k|ltj]bg tof uL fjhlgs gjfO ufpg]tkm sfofnosf]

Wofg hfgkb5

Ogjfdfn ufpF ljsf ldlt

11 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

nIdLk sf]tjfn ufpF ljsf ldlt

12 lan ekfO MyfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ adf]lhd clwsf

k|fKt clwsfLaf6 jLs[t ufO vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5

sfofnon] laleGg sfoqmd ~rfng u] jfkt =^$ndash vr n]v]sf]df vr k|dfl0ft ug] lan

ekfO k]z u]sf] 5g lan ekfO a]u vr n]v]sf] sd cn xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$$ nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =( xhf lgoldt ugkg] =( nfv xhf k]ZsL = nfv ampamp xhf x]sf]

5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 333

sofdfO ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv xhf of] jifsf] cfo =^ sf]8 nfv d]t

=amp sf]8 ^ nfv xhf cfDbfgL ePsf]df = sf]8 nfv $ xhf vr eO = sf]8 $ nfv

( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL Jojyfkg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] f] sf] clen]v tyf lhGL nut vftf )amp$

cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 o ufpFkflnsfn] fljs

ufpF ljsf ldltxsf] gfddf x]sf] lhGL DklQ xfnDd k|fKt uL lhGL nut cBfjlws

u]sf] b]lvPg DklQ xtfGt0f gxFbf xfpg] jf bkof]u xgSg] b]lvPsf] 5 u7g cfb]z

jdf]lhd fljs ufpFljsf ldltsf] gfddf x]sf lhGL fdfgx Plsg uL jfldTjdf lngkb5

2 cfGtls lgoGq0f M sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsff] dNofs_g ubf+ cfGtls

cfotkmsf] tf]lsP adf]lhdsf] clen]v gfv]sf] sslsect sd dodf bflvnf gu]sf] k]ZsL lxfj

cWofjlws gfv]sf] e|d0f clen]v gfv]sf] sfL DklQsf] clen]v gfv]sf] htf slkmot

b]lvPsf 5g sfofnosf] k|rlnt lgodsf] kfngf ul cfGtls lgoGq0f k|0ffnL b[9 jgfpg

kb5

3 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf]

xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh

lxt k]ZsL sd cn ugkg] Jojyf 5 o ufpFkflnsf fljs ufpF ljsf ldltsf] d]t

ut ljut jifsf] =^(^ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g o jif =)))ndash

km5of6 xg afFsL k]ZsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6

ug] ufpg] sfodf ufpFkflnsfn] lqmotf b]vfpg kb5

4 cfGtls n]vfkLIf0f M yfgLo sf ~rfng P]g )amp$ sf] bkmf ampamp amp cgf sfofnon]

cfGtls n]vfkLIf0f ufpg kg] cfGtls n]vfkLIf0faf6 lgsLPsf a]h clGtd n]vfkLIf0f

xg cufj lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ugkg]df k|df0f k]z uL jf cn

pk ug kg]df cn pk uL a]h nut ssectf ufpg kg] Jojyf 5 o ufpFkflnsfsf] cfGtls

n]vfkLIf0f k|ltj]bg k]z xg cfPg cfGtls n]vfkLIf0f zfvfnfO k|efjsfL agfO n]vfkLIf0f

ufpg kb5

5 bflvnf M eQmfgL ubf ssectL ulPsf] bfloTj sd dod DalGwt vftfdf bflvnf xgkb5 o

ufpFkflnsfn] )ampamp$ df ssectL u]sf] ~rosf]if jfktsf] =$ndash clu|d s jfktsf]

=$$(ndash DalGwt vftfdf bflvnf u]sf] b]lvPg ssectL ulPsf] s ~ro sf]ifsf] sd

oyfzL3| DalGwt vftfdf bflvnf xgkb5

6 gub dfHbft M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ adf]lhd fljs

ufpF ljsf ldltxsf] lhDdfdf x]sf] gub dfHbft DalGwt yfgLo txnfO xtfGt0f uL

vr ugkb5 laleGg ^ j6f j8fxsf] lhDdfdf x]sf] =^^)ndash xfnDd ufpFkflnsfsf] lhDdfdf

cfPsf] b]lvPg j8fxsf] lhDdfdf x]sf] gub dfHbft ufpFkflnsfsf] vftfdf bflvnf xgkb5

7 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd fjhlgs vlb P]g )^

sf] bkmf $ sf] clwgdf xL kfFr nfv kofFDd nfut cgdfg ePsf] dfnfdfg f]em vlb ug

lsg] f]xL lgodsf] pklgod -v_ df Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr nfv

kofFeGbf a9L ) nfvDdsf] dfnfdfg lnaGbL af]nkqsf] dfWodaf6 vlb ugkg] Jojyf 5

o ufpFkflnsfn] of] jif kmlgr tyf sDKo6 DaGwL =ampndash sf] fdfg f]em vlb u]sf]

b]lvG5 vlb sfonfO k|ltkwL agfO ldtJooL 9+un] fdfg cfklt ug vlb of]hgf agfpg]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 334

nfut cgdfg tof ug] LdfeGbf a9Lsf] dfn fdfg lnaGbL befp kq af]nkqsf] dfWodaf6

cfklt ug]tkm sfofnosf] Wofg hfgkb5

8 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 o ufpFkflnsf cGtut b]xfosf j8f sfofnoxn]

vr n]v]sf] sdsf] lan ekfO k]z ePsf] b]lvPg o ufpFkflnsf cGtut j8f g+= $ ^amp

cGtut ljleGg sfoqmd ~rfng ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u

=^)$$($ndash eQmfgL u]sf] 5 vr k|dfl0ft ug] sfuh k|df0f k]z xgkb5

9 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ugkg] Jojyf 5 sfofnon] j8f g+=$ ^ cGtut

+rflnt sfoqmddf k|lzIf0f eQf eQmfgL ubf kflgtlds s jfkt =^ndash ssectL u]sf] b]lvPg

lgoddf ePsf] Jojyf adf]lhd ssectL gulPsf] kflgtlds s cn xg kb5

10 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhf eGbf a9L

eQmfgL lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 TouL yfgLo

lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod amp df lgdf0f jf vLb ubf jf ]jf k|fKt

u]jfkt eQmfgL lb+bf k|rlnt sfggadf]lhd s s6fP dfq eQmfgL lbgkg] Jojyf 5 sfofnon]

of] jif cfkltstfnfO lan eQmfgL ubf lgodfgf nfUg] clu|d s =(^ndash ssectL u]sf]

b]lvPg lgodfgf ssectL ugkg] clu|d s cn xgkb5

gxL ufpF ljsf ldlt

11 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

12 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ugkg] Jojyf 5 sfofnon] kflgtlds eQmfgL ubf

kflgtlds s jfkt =)))ndash ssectL u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd ssectL

gulPsf] kflgtlds s cn xgkb5

xof ufpF ljsf ldlt

13 bflvnf M eQmfgL ubf ssectL ulPsf] bfloTj sd dod DalGwt vftfdf bflvnf xgkb5 o

sfofnon] eQmfgLdf ssectL u]sf] clu|d s sd =ampndash bflvnf u]sf] b]lvPg ssectL ulPsf]

s sd oyflz3| DalGwt vftfdf bflvnf xgkb5

14 a9L eQmfgL M cy dGqfno sfo~rfng lgb]lzsf )amp) sf] amp== cgf ufpF tdf ~rfng

xg] sfoqmdsf] xfos tsf] sfokq sIff ~rfngsf] nflu tf]lsPsf] eGbf a9L bn] eQmfgL

u]sf] kfOof] lgb]lzsfn] tf]s]sf] b eGbf a9L bn] $ hgfnfO eQmfgL u]sf] =))ndash cn

ugkb5

141 f]xL sfoqmddf k|lzIfs xof]uL sfoqmd Jojyfkg jfkt ljleGg JolQmnfO sd eQmfgL lbO

s]sf] cjyfdf +yfsf kbflwsfLnfO+of]hs eQf jfkt =))))ndash eQmfgL lbPsf] b]lvof]

sfoqmd ~rfng DaGwL a vr eQmfgL lbO s]sf] cjyfdf kgM o k|sfsf] eQmfgL lng]

cfwf d]t k]z gePsfn] eQmfgL lbg]af6 pQm sd cn xgkb5

15 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] =amp)))ndash eQmfgL vr n]v]sf]df vrsf]

ljn ekfO +nUg x]sf] kfOPg lan ekfO a]u vr n]v]sf]] sd cn xgkb5

16 dNo clej[l4 s M dNo clej[l4 s P]g ) sf] bkm -_ df sbftfn] k|To]s dlxgf cfkmn]

aemfpg kg] s sd jo+ lgwf0f uL f] dlxgf dfKt ePsf] kRrL lbgleq s clws[t dIf

tf]lsP adf]lhd s ljj0f k]z ugkg] Jojyf 5 Tot bkmf (-_ df sbftfn] k|To]s s

cjlwsf] s f] cjlw dfKt ePsf] ldltn] kRrL lbgleq aemfpg kg] f] cjlwdf s gaemfpdf

pkbkmf -_ tyf -_ adf]lhd yk bt d]t aemfpg kg] Jojyf 5 sfofnon] cfkltstfnfO

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 335

=^))ndash d=c=s eQmfgL u]sf]df pQm cfkltstf cfGtls fhj sfofnodf ggkmfOn

b]lvPsfn] eQmfgL ePsf] d=c=s fdfof]hg u] gu]sf] olsg xg s]g d=c=s dfof]hg

u]sf] k|df0f k]z xgkb5

lxf]jf ufpF ljsf ldlt

13 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

14 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhfeGbf a9L eQmfgL

lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 TouL yfgLo lgsfo

cflys k|zfg lgodfjnL )^$ sf] lgod amp df lgdf0f jf vLb ubf jf ]jf k|fKt u]jfkt

eQmfgL lb+bf k|rlnt sfggadf]lhd s s6fP dfq eQmfgL lbgkg] Jojyf 5 sfofnon] lan

eQmfgL ubf lgodfgf nfUg] clu|d s =^amp$ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg]

clu|d s cn xgkb5

15 cfGtls n]vfkLIf0f M yfgLo sf ~rfng P]g )amp$ sf] bkmf ampamp amp cgf sfofnon]

cfGtls n]vfkLIf0f ufpg kg] cfGtls n]vfkLIf0faf6 lgsLPsf a]h clGtd n]vfkLIf0f

xg cufj lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ugkg]df k|df0f k]z uL jf cn

pk ug kg]df cn pk uL a]h nut ssectf ufpg kg] Jojyf 5 o ufpFkflnsfsf] cfGtls

n]vfkLIf0f k|ltj]bg k]z xg cfPg cfGtls n]vfkLIf0f zfvfnfO k|efjsfL agfO n]vfkLIf0f

ufpg kb5

pdhg ufpF ljsf ldlt

16 bf]xf]f] eQf M dlGqklifbsf] )amp))amp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=$)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$ nfv ( xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv amp xhf lgoldt ugkg] =( nfv amp xhf k]ZsL = nfv xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 336

b]jtfn ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = sf]8 xhf of] jifsf] cfo =^ sf]8 ( nfv amp( xhf

d]t =amp sf]8 ( nfv ( xhf cfDbfgL ePsf]df = sf]8 ^ nfv xhf vr eO = sf]8 $

nfv ( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsff] dNofsg ubf+ cfly+s ljj0f

tof gu]sf] cfGtls cfotkmsf] tf]lsP adf]lhdsf] clen]v gfv]sf] sslsect sd bflvnf

समयमाgu]sf] k]ZsL lxfj cWofjlws gePsf] e|d0f clen]v gfv]sf] ufpFkflnsfdf a]h

clen]v k]ZsL af+sLsf] laa0f tyf f] sf] km5of6sf] clen]v gx]sf] htf slkmot b]lvPsf 5g

sfofnosf] k|rlnt lgodsf] kfngf ul cfGtls lgoGq0f k|0ffnL b[9 jgfpg kb5

2 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf]

xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh

lxt k]ZsL sd cn ugkg] Jojyf 5 o ufpFkflnsf fljs ufpF ljsf ldltsf] d]t

ut ljut jifsf] =^amp)$^ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g

3 cfGtls n]vfkLIf0f M yfgLo sf ~rfng P]g )amp$ sf] bkmf ampamp amp cgf sfofnon]

cfGtls n]vfkLIf0f ufpg kg] cfGtls n]vfkLIf0faf6 lgsLPsf a]h clGtd n]vfkLIf0f

xg cufj lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ugkg]df k|df0f k]z uL jf cn

pk ug kg]df cn pk uL a]h nut ssectf ufpg kg] Jojyf 5 o ufpFkflnsfsf] cfGtls

n]vfkLIf0f k|ltj]bg k]z xg cfPg cfGtls n]vfkLIf0f zfvfnfO k|efjsfL agfO n]vfkLIf0f

ufpg kb5

4 sfo DkGg k|ltj]bg M fjhlgs vlb lgodfjnL )^$ sf] lgod -_ v df vlb Demftf

cgf fjhlgs lgsfon] lgordf lan jf cGo lan jLhssf] eQmfgL ubf k|fljlws gfkhfFr uL

gfkL lstfa -d]hd]G6 as_ df pNn]v ePsf] jftljs sfoDkfbgsf] cfwfdf eQmfgL ug kg]

Jojyf 5 o ufpFkflnsf dfkmt ePsf lgdf0f sfosf] nfut cgdfg k|fljlws dNofIacuteg lhNnf

ljsf ldlt of]hgf zfvfsf OlGhlgoaf6 xg] u]sf]df Totf lgdf0fsfoxsf] sfo DkGg

k|ltj]bg k]z guL clGtd lan eQmfgL u]sf] b]lvof] lgdf0f sfosf] clGtd lan eQmfgL ubf

sfo DkGg k|ltj]bg k]z xgkb5

5 bflvnf M eQmfgL ubf ssectL ulPsf] bfloTj sd dod DalGwt vftfdf bflvnf xg kb5 o

ufpFkflnsfn] )ampamp$ df ssectL u]sf] ~rosf]if jfktsf] =amp($(ndash clu|d s jfktsf]

=$)ndash DalGwt vftfdf bflvnf u]sf] b]lvPg ssectL ulPsf] s ~ro sf]ifsf] sd

oyfzL3| DalGwt vftfdf bflvnf xgkb5

6 dfHbft M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ adf]lhd fljs ufpF

ljsf ldltxsf] lhDdfdf x]sf] dfHbft sd DalGwt yfgLo txnfO xtfGt0f uL vr

ugkb5 fljssf $ ufpF ljsf ldltxsf] lhDdfdf x]sf] dfHbft =^ampampndash xfnDd

ufpFkflnsfsf] lhDdfdf cfPsf] b]lvPg fljs ufpF ljsf ldltxsf] lhDdfdf x]sf] dfHbft

ufpFkflnsfsf] vftfdf bflvnf xgkb5

7 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd fjhlgs vlb P]g )^

sf] bkmf $ sf] clwgdf xL Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr nfv kofFeGbf

a9L ) nfvDdsf] dfnfdfg lnaGbL af]nkqsf] dfWodaf6 vlb ugkg] Jojyf 5 o

ufpFkflnsfn] of] jif kmlgr tyf sDKo6 DaGwL =$amp$$ndash sf] fdfg f]em vlb u]sf]

b]lvG5 vlb sfonfO k|ltkwL agfO ldtJooL 9+un] fdfg cfklt ug vlb of]hgf agfpg]

nfut cgdfg tof ug] LdfeGbf a9Lsf] dfn fdfg lnaGbL befp kq af]nkqsf] dfWodaf6

cfklt ug]tkm sfofnosf] Wofg hfgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 337

blIf0f lem6sof ufpF ljsf ldlt

8 pkef]Qmf ldlt M pkef]Qmf ldlt dfkmt fjhlgs lgdf0f sfo ufpFbf Demftfdf pNn]v eP

adf]lhd nfutsf] lglZrt k|ltzt pkef]Qmf ldltn] Joxf]g kb5 kSsL 8s lgdf0f sfosf

nflu pkef]Qmf ldltFu =^)))))ndash sf] Demftf ePsf] pQm Demftf adf]lhd nfutsf]

)Uuml pkef]Qmf ldltsf] of]ubfg xg kg] Jojyf ePsf]df Demftf adf]lhdsf] sfd DkGg xFbf

pkef]Qmf ldltn] =))))ndash dfq Joxf]]sf] b]lvG5 Demftf ljkLt pkef]Qmf ldltn] 36L

Joxf]]sf] =))))ndash cn xgkb5

9 axfn s M cfos P]g ) sf] bkmf adf]lhd ef8f jfkt sd eQmfgL ubf ) k|ltzt

axfn s eQmfgL ug kg] Jojyf 5 sfofnon] fdfg 9jfgL vr eQmfgL ubf ef8f s jfkt

=^amp))ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] ef8f s cn xgkb5

lkk|fl9 ufpF ljsf ldlt

10 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhf eGbf a9L

eQmfgL lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 TouL yfgLo

lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod amp df lgdf0f jf vLb ubf jf ]jf k|fKt

u]jfkt eQmfgL lb+bf k|rlnt sfgg adf]lhd s s6fP dfq eQmfgL lbg kg] Jojyf 5

sfofnon] lan eQmfgL ubf lgodfgf nfUg] clu|d s =amp$)ndash ssectL u]sf] b]lvPg

lgodfgf ssectL ugkg] clu|d s cn xg kb5

11 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] =$ndash eQmfgL vr n]v]sf]df vrsf]

ljn ekfO +nUg x]sf] kfOPg lan ekfO a]u vr n]v]sf]] sd cn xgkb5

12 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

fxfxL ufpF ljsf ldlt

13 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ugkg] Jojyf 5 sfofnon] k|lzIfs eQf eQmfgL ubf

kflgtlds s jfkt =$))ndash ssectL u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd ssectL gulPsf]

kflgtlds s cn xgkb5

14 axfn s M cfos P]g ) sf] bkmf adf]lhd ef8f jfkt sd eQmfgL ubf ) k|ltzt

axfn s eQmfgL ugkg] Jojyf 5 sfofnon] fdfg 9jfgL jfkt 6ofS6 ef8f eQmfgL ubf

ef8f s =$))ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] ef8f s cn xgkb5

15 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhfeGbf a9L eQmfgL

lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 TouL yfgLo lgsfo

cflys k|zfg lgodfjnL )^$ sf] lgod amp df lgdf0f jf vLb ubf jf ]jf k|fKt u]jfkt

eQmfgL lb+bf k|rlnt sfgg adf]lhd s s6fP dfq eQmfgL lbgkg] Jojyf 5 sfofnon] lan

eQmfgL ubf lgodfgf nfUg] clu|d s =$ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg]

clu|d s cn xgkb5

16 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=()))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 338

a8sL kmnjlof ufpF ljsf ldlt

17 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=))))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

lkkkftL hAbL ufpF ljsf ldlt

18 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =$)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd

cn xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =^ nfv xhf lgoldt ugkg] = nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 339

krftf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv ^ xhf of] jifsf] cfo = sf]8 $( nfv amp) xhf d]t

=( sf]8 nfv ^ xhf cfDbfgL ePsf]df =amp sf]8 ( nfv $( xhf vr eO = sf]8 nfv ampamp xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsff] dNofsg ubf+ cy dGqfnoaf6 k|fKt clVtofL kqdf

tf]s]adf]lhd fljs ufpF ljsf ldlt tyf ufpFkflnsfn] cfondashJoosf] dfHbft k|ult tof gu]sf] jLs[t

sfoqmdx hfFrkf gu]sf] ~rflnt sfoqmdxsf] cgudg pkof]u pknJwL DaGwdf dNofIacuteg gu]sf]

lhGL lglIf0f k|ltj]bg dfly sfafxL gu]sf] fhj k|flKt jf cfDbfgLsf] lb lgoGq0f vftf gfv]sf]

tfns sfofnon] lgLIf0f uL lbPsf] emfjxnfO lgLIf0f kltsfdf clen]v uL emfj pk plrt

sfjfxL gu]sf] ddt clen]v vftf gfv]sf] sdrfLxnfO clwsf lhDd]jfL lbgkg]df sfo ljj0f

tof uL lhDd]jfL glbPsf] cfl+ys sff]afsf] +lIfKt jflifs k|ltj]bg tof uL tfns sfofnodf gk7fPsf]]

eQmfgL ubf vrsf lan ekfOx lnln]jf 9ordfun] flv eQmfgL 5fk gnufPsf] vlb OsfO u7g gu]sf]

dfhbf rL tof gu]sf] htf slkmot b]lvPsf 5g k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f

k|0ffnL b[9 jgfpg kb5

2 dNo clej[l4 s M fjhlgs vlb P]g )^ sf] bkmf ( df fjhlgs lgsfon] =) xhf kofFeGbf

a9L dNosf dNo clea[l4 s nfUg] dfnfdfg vlb ubf cfGtls fhj sfofnoaf6 yfoL n]vf gDa

dNo clea[l4 s btf k|df0fkq k|fKt u]sf JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf 5

sfofnon] ) xhfeGbf dflysf dfg ljn 6qmfO dNo clej[l4 sdf btf gePsf kmdFu vlb u]sf]

b]lvPsf]n] sfofnon] P]gdf tf]lsPsf] sfolalwsf] klkfngf ug]tkm Wofg lbgkb5

3 lhGL M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ adf]lhd lhGL lgLIf0f k|ltj]bg k|fKt ePkl5

sfofno k|dvn] Totf] k|ltj]bg Psk|lt tfns sfofnodf k7fpg kg] Jojyf 5 sfofnon] lhGL lgLIf0f

k|ltj]bg k]z gu]sf] xFbf lhGL DklQ s] slt stf] cjyfdf 5g egL olsg ug lsPg

4 a9L eQmfgL M cy dGqfno sfo~rfng lgb]lzsf )amp) sf] amp== cgf ufpF tdf ~rfng xg]

sfoqmdsf nflu k|ltj]bg vr =)))ndash k|lzIfs eQf k|lt sIff =)))ndash xof]uL sdrfL vr

=))ndash sf bn] eQmfgL lbgkg] pNn]v 5 sfofnon] vnf lbzf dQmIf]q 3f]if0ff sfoqmd ~rfng vr

eQmfgL lbFbf lgb]lzsfn] tf]s]sf] beGbf a9L bn] eQmfgL lbPsf] 5 k|ltj]bg tofL vr jfkt hgfnfO

)))ndash k|lzIfs eQf jfkt hgfnfO =)))ndash xof]uL sdrfL vr =)))ndashuL hDdf

= ()))ndash a9L eQmfgL lbPsf] b]lvPsfn] DalGwt JolQmaf6 cn xgkb5

41 j8f g+= b]vL ( Dd kSsL gfnf lgdf0f sfosf nflu Ps pkef]Qmf ldlt sfofnoaLr ePsf] Demftf

cgf =)amp ampampndash sfofnosf tkmaf6 eQmfgL ug] xdlt ePsf]df sfofnon] pQm pkef]Qmf ldltnfO

=amp()ndash slG6Gh]GL ssectf uL vb =))$ndash eQmfgL u]sf] xFbf DemftfeGbf a9L eQmfgL u]sf]

sd = ndash cn ugkb5

5 gub dfHbft M cdksectL j8fsf lrjsf] lhDdfdf x]sf] gub =amp)))ndash xfnDd klg ufpF kflnsfsf]

vftfdf bflvnf ePsf] b]lvPg nfdf] doDd gub bflvnf gug] JolQmFu lgodfgf aflifs )Uuml sf

bn] Jofh lxt cn ugkb5

6 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf] lan

ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] laleGg j6f sfoqmdsf nflu vr n]v]sf] =(^ndash

kmlgr vlb jfkt eQmfgL u]sf] =))))ndash j8f g+=tkm |]tf tofL vr =$)))ndash sf] lan ekfO

+nUg u]sf] b]lvPg lan ekfO a]u vr n]v]sf] sd cn xgkb5

61 j8f g+= gtLgu ajL cGtut h]i7 gfuls Ddfg sfoqmd ~rfng u]sf] egL =()ndash vr n]v]sf]df

sfoqmd ePsf] k|df0f vNg] sfoqmd k|ltj]bg k]z u]sf] b]lvPg fy =)$))ndash sf] ljn tyf ekfO

gku]sf] xFbf pQm sd cn ugkb5

62 j8f g+= gtLgu ajL cGtut af6f] ddt sfosf nflu =)))))ndash eQmfgL u]sf]df sfoDkGg k|ltj]bg

fdflhs n]vfkLIf0f gfkL lstfa tyf pkef]Qmf ldltn] sfoDkGg u]sf] egL u]sf] lg0fo d]t k]z

guL eQmfgL u]sf]] xFbf sfd ePsf] k|df0f k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 340

63 f]xL j8fdf k|xL rfsL lgdf0fsf nflu k|xL rfsL ejg lgdf0f pkef]Qmf ldltsf cWoIfnfO =$amp)ndash

sf] dNofordfsgsf cfwfdf =$))))ndash eQmfgL lbPsf]df sfdsf] gfkL lstfa tyf fdflhs n]vfkLIf0f

pkef]Qmf ldltn] Demftf cgfsf] sfd ePsf] egL u]sf] lg0fo d]t k]z guL eQmfgL u]sf]] xFbf sfd

ePsf] k|df0f k]z ugkb5

64 TouL f]xL j8fdf af6f]df df6f] kg] sfosf nflu = )))) eQmfgL u]sf]df sfo DkGg k|ltj]bg gfkL

lstfa tyf fdflhs n]vfkLIf0f pkef]Qmf ldltn] Demftf cgfsf] sfo DkGg ePsf] egL u]sf]

lg0fo d]t k]z guL eQmfgL u]sf]] xFbf f]sf] k|df0f k]z ugkb5

65 j8f g+=$ cGtut ePsf 8s tyf gfnL lgdf0f DaGwL = )))ndash sf] sfosf] pkef]Qmf ldltaf6

cgudg dNofordfsg ePsf] b]lvPg

66 f]xL j8f cGtut fli6laquoo ojf dxf+3n] a[4 Ddfg sfoqmd emn 5ftf e]6 ljt0f u]sf] egL vr

n]v]sf]]df otf sfoqmd ubf fjhlgs gjfO u]sf] b]lvPg

7 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf tf]lsPsf] bn] clu|d s ssectL ug kg]

Jojyf 5 sfofnon] vnf lbzf dQm If]q 3f]if0ff sfoqmddf k|of]u u]sf] fp08 l6dsf] ef8f eQmfgL

ubf ef8f s =)))ndash df5f kf]vL ddt ubf PSfe]6sf] ef8f eQmfgL ubf =(amp))ndash fli6laquoo ojf

dxf+3 g]kfn affsf cWoIfnfO kflgtlds eQmfgL ubf = amp))ndash k|lzIf0f eQf eQmfgL ubf = ))ndash

j8f g+= amp tkm 9jfgL ef8f eQmfgL ubf =amp(ndash j8f g+= tkm =()ndash s ssectL u]sf] b]lvPg

lgodfgf ssectL ugkg] s cn xgkb5

71 j8f g+= gtLgu ajL cGtut k|fh]S6 ef8f eQmfgL ubf =$))ndash k|lzIfs eQf eQmfgL ubf =$)ndash

d]t = ()ndash s ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] s cn xgkb5

72 j8f g+= cGtut af6f]df df6f] kg] sfosf nflu 9jfgL ef8f eQmfgL ubf =amp)))ndash axfn s ssectL u]sf]

b]lvPg lgodfgf ssectL ugkg] s cn xgkb5

8 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd fjhlgs vlb P]g )^ sf] bkmf

$ sf] clwgdf xL kfFr nfv kofFDd nfut cgdfg ePsf] dfnfdfg f]em vlb ug lsg] f]xL

lgodsf] pklgod -v_ df Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr nfv kofFeGbf a9L )

nfvDdsf] dfnfdfg lnaGbL af]nkqsf] dfWodaf6 vlb ugkg] Jojyf 5 o ufpFkflnsfn] of] jif

= $$ndash sf] fdfg f]em vlb u]sf] b]lvG5 vlb sfonfO k|ltkwL agfO ldtJooL 9+un] fdfg

cfklt ug vlb of]hgf agfpg] nfut cgdfg tof ug] LdfeGbf a9Lsf] dfn fdfg lnaGbL befp

kq af]nkqsf] dfWodaf6 cfklt ug]tkm sfofnosf] Wofg hfgkb5

9 cGo k|of]hg vr M cflys sfoljlw P]g ) sf] bkmf amp-_ df sfofnodf k|fKt xg cfPsf] sd tf]lsPsf]

sfddf dfq vr ug kfOg] tyf tf]lsPsf] sfd afx]s cGo sfddf vr u]sf] b]lvPdf lhDd]jf JolQmaf6

otf] vr sd cn pk ugkg] JojYff 5 sfofnon] sfofno k|dv n]vfk|dvsf] JolQmut k|of]hgsf

nflu yfg df]jfOn vlb jfkt = $)))ndash eQmfgL lbPsf] 5 JolQmut k|of]hgsf nflu vlb ulPsf]

df]jfOn vr jfkt eQmfgL lbPsf] sd cn xgkb5

10 vr ldtJooLtf M sfL vrdf ldtJooLtf lgb]lzsf )^ cgf sfL sd vr ubf ldtJooL 9Eumln]

vr ugkb5 sfofnon] ufpFkflnsfsf] len]h k|f]kmfO tof ugsf nflu fli6laquoo ojf dxf+3 g]kfn affsf

cWoIfFu =)))))ndash df Demftf u]sf]df lghn] k]z u]sf] len]h k|f]kmfOnsf] eflts kLIf0f ubf Dk0f

ljj0f t+YofIacute f]sf] rf6dfq k|ttL u]sf] xFbf nfut cgfsf] u0ftLo k|f]kmfOn tof u]sf] eGg Sg]

b]lvPg pQm sfodf ldtJooLtf sfod ePsf] eGg Sg] cfwf gb]lvPsf]n] vr u]sf] sd lgodDdt

b]lvPg

11 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ug kg] Jojyf 5 sfofnon] fli6laquoo ojf dxf+3 g]kfn affsf

cWoIfnfO kflgtlds eQmfgL ubf = amp))ndash kflgtlds s ssectL u]sf] b]lvPg lgoddf ePsf] Jojyf

adf]lhd ssectL gulPsf] kflgtlds s cn xgkb5

12 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 341

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 cdksectL

j8fsf lrjn] lnPsf] tnj k]ZsL xfnDd klg km5of6 gu]sf sf0f jflifs ) k|ltzt Jofh d]t cn

xgkb5

13 a9L eQmfgL M gtLu aljf j8f tkm s[lif DaGwL bO lbg] sfoqmd u]sf] egL hgf JolQmn] bf]xf]f] eQf

eQmfgL lnPsf] b]lvG5 bf]xf]f] eQmfgL lnPsf] sd =))ndash cn xgkb5

s8xjf ufpF ljsf ldlt

14 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ugkg] Jojyf 5 sfofnon] ufpF ljsf ldlt cWoIfnfO cWoIftf

eQf eQmfgL ubf =()ndash kflgtlds s ssectL u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd kflgtlds

s cn xgkb5

15 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf] lan

ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] utjifsf] lan fvL vfhf vr jfkt =$))))ndash lan

ekfO a]u kz EofSLg vlb u] jfkt =$)))ndash rgf k|sfzg kfjt =))))ndash d]t =()))ndash

eQmfgL lbPsf] 5 ut jifsf] lan fvL tyf lan ekfO a]u vr n]v]sf] sd cn xgkb5

16 eQmfgL lbg afFsL M cflys sfoljlw lgodfjnL )^$ sf] lgod $)-amp_ cgf rfn jifsf] ah]6n] gvfDg]

uL a9L vr xg] uL bfloTj lhgf ug xFbg ljz]if sf0f rfn jifsf] ah]6n] gvfd]sf] vr Joxf]gkg]

ePdf eQmfgL lbg afFsLsf] sRrfjfL k|dfl0ft ufO fVgkg] Jojyf 5 sfofnon] s[lif ]8 lgdf0f jfkt

ut cflys jifsf] =$))))ndash eQmfgL afFsLsf] sRrfafL a]u eQmfgL lbPsf] 5 eQmfgL afFsLsf] sRrfjfL

a]u eQmfgL lbPsf] sd lgodDdt b]lvPg

17 lhGL bflvnf M sfofnon] vlb u]sf] lhGL fdfg e08f zfvfdf bflvnf uL dfq lan eQmfgL lbg kb5

sfofnon] o jif vlb u]sf] =))))ndash sf] kmlgr =))))ndash sf] df]6fOsn lhGL bflvnf

u]sf] b]lvPg lhGL bflvnf guL eQmfgL lbPsf] sd lgodDdt b]lvPg

18 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP

kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF

ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =)))ndash eStfgL

lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

19 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

fljs ufpF ljsf ldltsf] ut ljut jifsf] =$ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g

of] jifsf] k]ZsL =)))ndash km5of6 xg afFsL b]lvPsf] 5

krftf ufpF ljsf ldlt

20 dNo clej[l4 s M dNo clej[l4 s P]g ) sf] bkm -_ df sbftfn] k|To]s dlxgf cfkmn] aemfpg

kg] s sd jo+ lgwf0f uL f] dlxgf dfKt ePsf] kRrL lbgleq s clws[t dIf tf]lsPadf]lhd

s ljj0f k]z ug kg] Jojyf 5 sfofnon] cfkltstfnfO XodkfOk vlb jfktsf] lan eQmfgL ubf

)ndash d=c=s eQmfgL u]sf]df jLhs gDa s]d]6 uL hfL u]sf] xbfFd=c=s dfof]hg u]sf] k|df0f

k]z xgkb5

cdksectL ufpF ljsf ldlt

21 n]vfkLIf0f M cflys jif )ampamp$ sf] efb| dfGtDd ePsf] vr =) (amp$ndash sf] n]vf |]tf

n]vfkLIf0fsf nflu k]z xg cfPg

22 lhGL M cflys sfoljlw lgodfjnL )^$ sf] lgod cgf lhGL bflvnf ugkg] Jojyf x]sf] 5

sfofnon] o jif vlb u]sf] df]6fOsn yfg lhGL bflvnf ePsf] b]lvPg vlb ulPsf] df]6fOsn

lhGL bflvnf uL lhGL cBfjlws ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 342

23 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf] lan

ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] afn dqL yfgLo zfg DaGwL cglzIf0f tflnd ~rfng

ug =(amp()ndash eQmfgL u]sf]df =)())ndash sf] dfq lan ekfO k]z ePsf] 5 TouL |]tf tofL

ugsf nflu egL =amp)))ndash eQmfgL u]sf]df vr k|dfl0ft ug] sfuhft k]z u]sf] b]lvPg lan ekfO

a]u vr n]v]sf] =amp()ndash cn xgkb5

24 s M cfos P]g ) sf] bkmf amp ( adf]lhd tf]lsPsf] bdf clu|d s ssectL ugkg] Jojyf 5

sfofnon] afn dqL yfgLo zfg DaGwL cglzIf0f tflnd ~rfng jfkt kflgtlds eQmfgL ubf

=$))ndash ufpF ljsf ldltsf] cWoIftf eQf eQmfgL ubf = ndash len]h k|f]kmfOn tof kf] jfktsf]

kflgtlds eQmfgL ubf =)))ndash 3 axfn eQmfgL ubf = ))ndash uL hDdf = ndash s ssectL u]sf]

b]lvPg lgoddf ePsf] Jojyf adf]lhd ssectL gulPsf] s cn xgkb5

25 cgudg dNofIacuteg M yflgo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] klR5]b adf]lhd

uf=lj== df amp j6f sfoqmd ~rfngdf ))amp()ndash eQmfgL u]sf]df DalGwt lgsfoaf6 k|efjsfL

cgudg dNofIacuteg ePsf] b]lvPg +rflnt sfoqmdsf] k|efjsfL kdf cgudg dNofIacuteg ulg kb5

26 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP

kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF

ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =)))ndash eStfgL

lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

27 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

fljs ufpF ljsf ldltsf] ut ljut jifsf] =amp$$ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g

of] jifsf] k]ZsL =$(ampndash km5of6 xg afFsL b]lvPsf] 5

a]gfnL ufpF ljsf ldlt

28 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP

kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF

ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =()))ndash eStfgL

lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

29 lhGL bflvnf M sfofnon] vlb u]sf] lhGL fdfg e08f zfvfdf bflvnf uL dfq lan eQmfgL lbg kb5

sfofnon] o jif vlb u]sf] =))))ndash sf] df]6fOsn lhGL bflvnf u]sf] b]lvPg lhGL bflvnf

guL eQmfgL lbPsf] sd lgodDdt b]lvPg

30 s M cfos P]g ) sf] bkmf amp ( adf]lhd tf]lsPsf] bdf clu|d s ssectL ugkg] Jojyf 5

sfofnon] df]6fOsn vlbsf] lan eQmfgLdf =ndash cWoIftf eQf eQmfgL ubf =^)ndash s ssectL

u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd ssectL gulPsf] s cn xgkb5

31 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

fljs ufpF ljsf ldltsf] ut ljut jifsf] =$))ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g

lkkkftL krftf ufpF ljsf ldlt

32 a9L eQmfgL Mcflys sfoljlw P]g ) sf] bkmf amp-_ df sfofnodf k|fKt xg cfPsf] sd tf]lsPsf]

sfddf dfq vr ug kfOg] tyf tf]lsPsf] sfd afx]s cGo sfddf vr u]sf] b]lvPdf lhDd]jf JolQmaf6

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 343

otf] vr sd cn pk ugkg] JojYff 5 sfofnon] hgf sfofno xfosnfO rf8kj eQfsf

cltlQm ljz]if kj eQf egL =$ )ndash lbPsf] xFbf pQm sd cn ugkb5

33 s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf lgodfgf Uuml

kflgtlds s ssectL ugkg] Jojyf 5 ufpF ljsf ldltsf] lrjn] )amp gtfj0fb]lv )amp kmfNugDdsf]

cWoIftf eQfdf Uuml fdflhs Iff s dfq ssectf u]sf] xFbf gku s = )ndash cn xgkb5

34 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufpF ljsf ldltsf] ut ljut jifsf] =amp))ampampndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g o jifsf]

k]ZsL afFsL =)))ndash x]sf] 5 dodf k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfgkb5

a]NbfL ufpF ljsf ldlt

35 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf] lan

ekfO lxt n]vf fVg kg] Jojyf 5 |]tf ldnfPsf] egL =amp)))ndash OGwg jfkt =amp)))ndash ljljw

vrafkt =))))ndasheQmfgL lbPsf]df vr n]Vg] cfwf k|df0f k]z gePsf] xFbf pQm sd cn xgkb5

36 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP

kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF

ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =))ndash eStfgL

lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

37 a9L eQmfgL Mbtfjfnf n]vfkLIfsn] lhNnf dGjo ldltaf6 bz vr lnOs]kl5 kgM o sfofnoaf6 bz]

vrafkt =ampndash ljljw vrjfkt =)))ndash d]t uL hDdf =ampndash eQmfgL lnPsf] xFbf a9L

eQmfgL ePsf] sd cn xgkb5

38 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufpF ljsf ldltsf] ut ljut jifsf] =)$amp))ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g o

jifsf] k]ZsL afFsL =(ampndash x]sf] 5 dodf k]ZsL km5of6 ug] tkm sfofnosf] Wofg hfg kb5

gtLgu ajL ufpF ljsf ldlt

39 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s

ssectL uL fhj bflvnf ug kg] Jojyf 5 ufpF ljsf ldltn] ssectL u]sf] =$ndash clu|d s bflvnf

u]sf] b]lvPg slsect ulPsf] s sd dod bflvnf xgkb5

40 lhGL bflvnf M sfofnon] vlb u]sf] lhGL fdfg e08f zfvfdf bflvnf uL dfq lan eQmfgL lbg kb5

sfofnon] o jif vlb u]sf] =))))ndash sf] l6n bfh lhGL bflvnf u]sf] b]lvPg lhGL bflvnf

guL eQmfgL lbPsf] sd lgodDdt b]lvPg

41 lan ekfO Mndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf] lan

ekfO lxt n]vf fVgkg] Jojyf 5 df6f] k]sf] egL =)))ndash eQmfgL lbPsf]df vr n]Vg] cfwf k|df0f

k]z gePsf] xFbf pQm sd cn xgkb5

42 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 344

ufpF ljsf ldltsf] o jifsf] k]ZsL afFsL =( ^ndash x]sf] 5 dodf k]ZsL km5of6 ug] tkm

sfofnosf] Wofg hfgkb5

ksl8of lrsgL ufpF ljsf ldlt

43 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s

ssectL uL fhj bflvnf ugkg] Jojyf 5 ufpF ljsf ldlt cWoIfsf] eQf eQmfgL ubf = )ndash s

ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

44 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )amp))amp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO

z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP

kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF

ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =)))ndash eStfgL

lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

45 lhGL bflvnf M sfofnon] vlb u]sf] lhGL fdfg e08f zfvfdf bflvnf uL dfq lan eQmfgL lbg kb5

sfofnon] o jif vlb u]sf] = )ndash sf laleGg fdu|Lx lhGL bflvnf u]sf] b]lvPg lhGL

bflvnf guL eQmfgL lbPsf] sd lgodDdt b]lvPg

46 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufpF ljsf ldltsf] o jifsf] k]ZsL afFsL =())ndash x]sf] 5 dodf k]ZsL km5of6 ug]tkm

sfofnosf] Wofg hfgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv $ xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] = nfv ^ xhf lgoldt ugkg] = nfv xhf k]ZsL =amp nfv x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 345

kjfgLk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv amp xhf of] jifsf] cfo = sf]8 $ nfv amp xhf d]t

= sf]8 ampamp nfv xhf cfDbfgL ePsf]df = sf]8 ^ nfv ( xhf vr eO = sf]8 nfv amp xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL Jojyfkg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf]

sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jt

xtfGt0f xg] f] sf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg

fjhlgs ugkg] Jojyf 5 o ufpFkflnsfn] fljs ufpF ljsf ldltxsf] gfddf x]sf] lhGL DklQ

xfnDd k|fKt uL lhGL nut cBfjlws u]sf] b]lvPg DklQ xtfGt0f gxFbf xfpg] jf bkof]u xgSg]

b]lvPsf] 5 u7g cfb]z jdf]lhd fljs ufpFljsf ldltsf] gfddf x]sf lhGL fdfgx Plsg uL

jfldTjdf lngkb5

2 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd fjhlgs vlb P]g )^ sf] bkmf

$ sf] clwgdf xL kfFr nfv kofFDd nfut cgdfg ePsf] dfnfdfg f]em vlbf ug lsg] f]xL

lgodsf] pklgod -v_ df Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr nfv kofF eGbf a9L )

nfv Ddsf] dfnfdfg lnaGbL af]nkqsf] dfWodaf6 vlb ugkg] Jojyf 5 o ufpFkflnsfn] of] jif

=(ampndash sf] fdfg f]em vlb u]sf] b]lvG5 vlb sfonfO k|ltkwL agfO ldtJooL 9+un] fdfg

cfklt ug vlb of]hgf agfpg] nfut cgdfg tof ug] LdfeGbf a9Lsf] dfn fdfg lnaGbL befp

kq af]nkqsf] dfWodaf6 cfklt ug] tkm sfofnosf] Wofg hfgkb5

3 u sfL yf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ df u||x

sfL +Yff af6 sfd ufpg] DaGwdf Jojyf u]sf] 5 sfdsf] cfjZostf lsld dofjwL

sfdsf] u0ft hgzlQm sfo~rfng ljlw lxtsf] sfoIf]qut zt nfUg] sdsf] nfut cgdfg

tof ugkg] ) xhfeGbf dflysf] sfd ufpFbf dNo clea[l4 sdf btf ePsf] JolQm kmd jf

+yfaf6 sfd ufpg kg] Jojyf 5 sfofnon] clwsfz+ dNo clej[l4 sdf btf gePsf JolQm

kmd jf sDklg -u|x sfL +yf_ af6 ufPsf] sfd ug Sg] hgzlQm eP gePsf] dNofIacuteg

gePsf] ljgf cfwf thljlh k|lqmofn] u|x sfL +yf 5gf6 uL sfd af8]sf] b]lvG5 o

DjGwdf tTsfn wf uL k|ltwfsf cfwfdf u sfL +yfsf] 5gf6 ug] dNo clej[l4 sdf

btfjfnuFu dfq sfd ufpg] tkm sfofnonsf] Wofg hfg kb5

4 k]ZsL M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf vftf ~rfng

DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf dflxt ePsf

fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf]

ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5

ufpFkflnsfdf a]h clen]v k]ZsL af+sLsf]] clen]v fVgkb5 fljs ufpF ljsf ldltsf] ut ljutsf]

k]ZsL =) ((ndash x]sf] 5 o jifsf] k]ZsL =amp^()))ndash afFsL x]sf] 5 yfgLo lgsfo cflys

k|zfg lgodfjnL adf]lhd dodf k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfgkb5

5 bflvnf M eQmfgL ubf ssectL ulPsf] bfloTj sd dod DalGwt vftfdf bflvnf xgkb5 o ufpFkflnsfn]

)ampamp$ df ssectL u]sf] ~rosf]if jfktsf] =)(()ampndash clu|d s jfktsf] =()ndash DalGwt vftfdf

bflvnf u]sf] b]lvPg ssectL ulPsf] s ~ro sf]ifsf] sd oyfzL3| DalGwt vftfdf bflvnf xgkb5

6 dfHbft M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ adf]lhd fljs ufpF ljsf

ldltxsf] lhDdfdf x]sf] gub dfHbft DalGwt yfgLo txnfO xtfGt0f uL vr ugkb5 o

ufpFkflnsf cGtut fljs ufpF ljsf ldltsf] gfddf afFsL x]sf] dfHbft = ( ndash ufpFkflnsfnfO

lkmtf u]sf] b]lvPg fljs ufpF ljsf ldltxsf] gfddf x]sf] dfHbft ufpFkflnsfsf] vftfdf bflvnf

ug kb5

7 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s

ssectL uL fhj bflvnf ug kg] Jojyf 5 j8f g++= $ ^ af6 k|lzIfs eQf 9jfgL ef8f kfdz ]jf

cfbLsf] eQmfgL ubf =(amp ndash s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 346

lnKgLdfn ufpF ljsf ldlt

8 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf] lan

ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon]of] jif u|fe]n kf]vL dlGb lgdf0f jfkt =)))ndash

eQmfgL u]sf]df vrsf] lan ekfO k]z u]sf] 5g lan ekfO a]u vr n]lvPsf] sd cn xg kb5

axcfL ufpF ljsf ldlt

9 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s

ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] 9jfgL ef8f s[lif sfoqmd jfkt eQmfgL ubf =()ndash

s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

algofb ufpF ljsf ldlt

10 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z tnjdfgsf]

) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP kl5 fljs

ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf

lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f]

eQf jfkt eQmfgL lbPsf] sd cn xgkb5

k|6f]s ufpF ljsf ldlt

11 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z tnjdfgsf]

) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP kl5 fljs

ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf

lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =()))ndash eStfgL lnPsf] b]lvof] bf]xf]f]

eQf jfkt eQmfgL lbPsf] sd cn xgkb5

jGhlof ufpF ljsf ldlt

12 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z tnjdfgsf]

) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP kl5 fljs

ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf

lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f]

eQf jfkt eQmfgL lbPsf] sd cn xgkb5

13 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ugkg] Jojyf 5 sfofnon] k|lzIfs eQf eQmfgL ubf =)ndash s

ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

fdk 6f]sgL ufpF ljsf ldlt

14 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z tnjdfgsf]

) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP kl5 fljs

ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf

lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =))))ndash eStfgL lnPsf] b]lvof] bf]xf]f]

eQf jfkt eQmfgL lbPsf] sd cn xgkb5

15 axfn s M cfos P]g ) sf] bkmf adf]lhd ef8f jfkt sd eQmfgL ubf ) k|ltzt axfn s

eQmfgL ug kg] Jojyf 5 sfofnon] of] 9jfgL ef8f eQmfgL ubf ef8f s jfkt =$ ))ndash ssectL u]sf]

b]lvPg lgodfgf ssectL ugkg] ef8f s cn xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =^ nfv amp$ xhf a] km5of6 ug afFsL x]sf] 5 f]dWo] cn

ugkg] = nfv ^$ xhf lgoldt ugkg] =^ nfv $ xhf k]ZsL amp nfv ^( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 347

k|fgL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =amp) nfv ^^ xhf of] jifsf] cfo =amp sf]8 nfv )

xhf d]t =amp sf]8 amp nfv ^ xhf cfDbfgL ePsf]df =^ sf]8 amp nfv amp xhf vr eO =(amp

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL Jojyfkg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] f] sf] clen]v tyf lhGL nut vftf )amp$

cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 o ufpFkflnsfn] fljs

ufpF ljsf ldltxsf] gfddf x]sf] lhGL DklQ xfnDd k|fKt uL lhGL nut cBfjlws

u]sf] b]lvPg DklQ xtfGt0f gxFbf xfpg] jf bkof]u xgSg] b]lvPsf] 5 u7g cfb]z

jdf]lhd fljs ufpFljsf ldltsf] gfddf x]sf lhGL fdfgx Plsg uL jfldTjdf lngkb5

2 e|d0f clen]v M e|d0f vr lgodfjnL )^$ sf] lgod df e|d0f vl6g] kbflwsfL jf sdrfLn]

e|d0f k|fDe u]kl5 DalGwt sfofnon] cgrLndash^ adf]lhdsf] 9fFrfdf e|d0f clen]v fVgkg]

Jojyf 5 o pk dxfgukflnsfn] e|d0f vl6g] kbflwsfL jf sdrfLsf] e|d0f clen]v fVg]

u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd e|d0f clen]v fVgkb5

3 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd fjhlgs vlb P]g )^

sf] bkmf $ sf] clwgdf xL kfFr nfv kofFDd nfut cgdfg ePsf] dfnfdfg f]em vlbf

ug lsg] f]xL lgodsf] pklgod -v_ df Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr

nfv kofFeGbf a9L ) nfvDdsf] dfnfdfg lnaGbL af]nkqsf] dfWodaf6 vlb ugkg] Jojyf

5 o ufpFkflnsfn] of] jif =(ampndash sf] fdfg f]em vlb u]sf] b]lvG5 vlb sfonfO

k|ltkwL agfO ldtJooL 9+un] fdfg cfklt ug vlb of]hgf agfpg] nfut cgdfg tof ug]

LdfeGbf a9Lsf] dfn fdfg lnaGbL befp kq af]nkqsf] dfWodaf6 cfklt ug]tkm

sfofnosf] Wofg hfgkb5

4 u sfL yf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ df ux|

sfL +Yffaf6 sfd ufpg] DaGwdf Jojyf u]sf] 5 sfdsf] cfjZostf lsld dofjwL

sfdsf] u0ft hgzlQm sfo~rfng ljlw lxtsf] sfoIf]qut zt nfUg] sdsf] nfut

cgdfg tof ugkg] =) xhfeGbf dflysf] sfd ufpFbf dNo clea[l4 sdf btf ePsf] JolQm

kmd jf +yfaf6 sfd ufpg kg] Jojyf 5 sfofnon] clwsfz+ dNo clej[l4 sdf btf gePsf

JolQm kmd jf sDklg -u|x sfL +yf_ af6 ufPsf] sfd ug Sg] hgzlQm eP gePsf]

dNofIacuteg gePsf] ljgf cfwf thljlh k|lqmofn] u|x sfL +yf 5gf6 uL sfd af8]sf] b]lvG5

o DjGwdf tTsfn wf uL k|ltwfsf cfwfdf u sfL +yfsf] 5gf6 ug] dNo clej[l4

sdf btfjfnuFu dfq sfd ufpg]tkm sfofnonsf] Wofg hfgkb5

5 k]ZsL M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf vftf

~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf

dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h

clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf

a]h DkLIf0f sfo ugkb5 ufpFkflnsfdf a]h clen]v k]ZsL af+sLsf]] clen]v fVgkb5

fljs ufpF ljsf ldltsf] ut ljutsf] k]ZsL =((^ndash x]sf] 5 o jifsf] k]ZsL

=))ndash afFsL x]sf] 5 yfgLo lgsfo cflys k|zfg lgodfjnL adf]lhd dodf k]ZsL

km5of6 ug]tkm sfofnosf] Wofg hfgkb5

6 bflvnf M eQmfgL ubf ssectL ulPsf] bfloTj sd dod DalGwt vftfdf bflvnf xgkb5 o

ufpFkflnsfn] )ampamp$ df ssectL u]sf] ~rosf]if jfktsf] =ampampndash clu|d s jfktsf]

=$)ndash DalGwt vftfdf bflvnf u]sf] b]lvPg ssectL ulPsf] s ~ro sf]ifsf] sd

DalGwt vftfdf bflvnf xgkb5

7 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]j8f g+= ^ tkm ljleGg zLifsaf6

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 348

ljleGg sfoqmd ~rfng ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u =ndash

eQmfgL u]sf] 5 lan ekfO a]u vr n]v]sf] sd cn xgkb5

8 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ug kg] Jojyf 5 j8f g+= amp tkm laleGg eQmfgLdf

=^$ndash s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

ljgtfdk ufpF ljsf ldlt

9 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

10 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ug kg] Jojyf 5 sfofnon] laleGg eQmfgLdf =ampndash

s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

kfgL ufpF ljsf ldlt

11 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =^ndash s

ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

v6jf hAbL ufpF ljsf ldlt

12 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xg b5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$) nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv ^ xhf lgoldt ugkg] =) nfv amp xhf k]ZsL = nfv xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 349

km]6f ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv amp xhf of] jifsf] cfo = sf]8 ( nfv xhf d]t = sf]8 (

nfv xhf cfDbfgL ePsf]df = sf]8 $ nfv ( xhf vr eO = sf]8 $( nfv $( xhf dfHbft x]sf] 5 n]vfkLIf0faf6

b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL Jojyfkg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf jf

gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn crn

DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] f]sf] clen]v tyf

lhGL nut vftf )amp$ cfleq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 o ufpFkflnsfn]

fljs ufpF ljsf ldltxsf] gfddf x]sf] lhGL DklQ xfnDd k|fKt uL lhGL nut cBfjlws u]sf] b]lvPg

DklQ xtfGt0f gxFbf xfpg] jf bkof]u xgSg] b]lvPsf] 5 u7g cfb]z jdf]lhd fljs ufpFljsf ldltsf] gfddf

x]sf lhGL fdfgx olsg uL jfldTjdf lngkb5

2 n]vfkLIf0f M yfgLo txsf] zfg ~rfng DaGwdf hfL ulPsf] cf]bz )amp sf] bkmf df fljs ufpF ljsf

ldlt gukflnsf lhNnf ljsf ldltsf vftfx aGb uL f] cjlwDd ePsf cflys sff]afsf] ljj0f tof uL

n]vfkLIf0f ufpgkg] Jojyf 5 o ufpFkflnsfn] )amp kmfug amp Ddsf] cflys sff]jfsf] 5sect cflys ljj0f tof

uL n]vfkLIf0f u]sf] b]lvPg

3 e|d0f clen]v M e|d0f vr lgodfjnL ) $ sf] lgod df e|d0f vl6g] kbflwsfL jf sdrfLn] e|d0f k|fDe u]kl5

DalGwt sfofnon] cgrLndash adf]lhdsf] 9fFrfdf e|d0f clen]v fVgkg] Jojyf 5 o ufpFkflnsfn] e|d0f vl6g]

kbflwsfL jf sdrfLsf] e|d0f clen]v fVg] u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd e|d0f clen]v fVgkb5

4 f]em vlb M fjhlgs vlb lgodfjnL ) $ sf] lgod adf]lhd fjhlgs vlb P]g ) sf] bkmf $ sf]

clwgdf xL kfFr nfv kofFDd nfut cgdfg ePsf] dfnfdfg f]em vlbf ug lsg] f]xL lgodsf] pklgod -

v_ df Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr nfv kofF eGbf a9L ) nfvDdsf] dfnfdfg lnaGbL

af]nkqsf] dfWodaf6 vlb ugkg] Jojyf 5 o ufpFkflnsfn] of] jif =amp$((ndash sf] fdfg f]em vlb u]sf]

b]lvG5 vlb sfonfO k|ltkwL agfO ldtJooL 9+un] fdfg cfklt ug vlb of]hgf agfpg] nfut cgdfg tof ug]

LdfeGbf a9Lsf] dfn fdfg lnaGbL befp kq af]nkqsf] dfWodaf6 cfklt ug] tkm sfofnosf] Wofg hfgkb5

5 k]ZsL M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf vftf ~rfng DaGwdf

yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt

tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL

lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5 ufpFkflnsfdf a]h clen]v k]ZsL af+sLsf]] clen]v fVg

kb5 fljs ufpF ljsf ldltsf] ut ljutsf] k]ZsL =)))ndash x]sf] 5 o jifsf] k]ZsL =amp)))ndash afFsL

x]sf] 5 yfgLo lgsfo cflys k|zfg lgodfjnL adf]lhd dodf k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfgkb5

6 bflvnf M eQmfgL ubf ssectL ulPsf] bfloTj sd dod DalGwt vftfdf bflvnf xg kb5 o ufpFkflnsfn] )ampamp$

df ssectL u]sf] ~rosf]if jfktsf] =)))ndash clu|d s jfktsf] =($ndash DalGwt vftfdf bflvnf u]sf] b]lvPg

ssectL ulPsf] s ~ro sf]ifsf] sd DalGwt vftfdf bflvnf xgkb5

7 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s ssectL uL

fhj bflvnf ugkg] Jojyf 5 sfofnon] fljs jtf 5tjf klgFof ufpF ljsf ldlt tkm laleGg eQmfgLdf

=amp( $ndash s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

8 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL ) $ sf] lgod $ -_ df vr ubf vrsf] lan ekfO lxtsf]

n]vf fVgkg] pNn]v 5 sfofnon] j8f g+= tkm ljleGg zLifsaf6 ljleGg sfoqmd ~rfng ug JolQm kmd

lgsfoxnfO vrsf] lan ekfO j]u =)))ndash eQmfgL u]sf] 5 lan ekfO a]u vr n]v]sf] sd cn xgkb5

algFof ufpF ljsf ldlt

9 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z tnjdfgsf] ) k|ltztDd

k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo

cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5

klg cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 350

10 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s ssectL uL

fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =)ndash s ssectL u]sf] b]lvPg lgodfgf ssectL

gulPsf] s sd cn xgkb5

5tjf ufpF ljsf ldlt

11 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s ssectL uL

fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =$(())ndash s ssectL u]sf] b]lvPg lgodfgf ssectL

gulPsf] s sd cn xgkb5

atf ufpF ljsf ldlt

12 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z tnjdfgsf] ) k|ltztDd

k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo

cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5

klg cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

13 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL ) $ sf] lgod $ -_ df vr ubf vrsf] lan ekfO lxtsf]

n]vf fVgkg] pNn]v 5 sfofnon]ljleGg zLifsaf6 ljleGg sfoqmd ~rfng ug JolQm kmd lgsfoxnfO vrsf]

lan ekfO j]u =$))))ndash eQmfgL u]sf] 5 lan ekfO a]u vr n]v]sf] sd cn xgkb5

14 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s ssectL uL

fhj bflvnf ug kg] Jojyf 5 sfofnon] laleGg eQmfgLdf =amp())ndash s ssectL u]sf] b]lvPg lgodfgf ssectL

gulPsf] s sd cn xgkb5

klgofF ufpF ljsf ldlt

15 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z tnjdfgsf] ) k|ltztDd

k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo

cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5

klg cWoIftf eQf jk =))))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

16 lan ekfO a]u vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ -_ df vr ubf vrsf] lan

ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]ljleGg zLifsaf6 ljleGg sfoqmd ~rfng ug JolQm kmd

lgsfoxnfO vrsf] lan ekfO j]u =(()ndash eQmfgL u]sf] 5 lan ekfO a]u vr n]v]sf] sd cn xg

kb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg] = nfv amp

xhf lgoldt ugkg] =amp nfv $ xhf k]ZsL =amp nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 351

affu8L ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv ( xhf of] jifsf] cfo =^ sf]8 ^$ nfv (amp

xhf d]t =^ sf]8 ( nfv ^ xhf cfDbfgL ePsf]df =^ sf]8 ) nfv xhf vr eO =^

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL Jojyfkg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] f] sf] clen]v tyf lhGL nut vftf )amp$

cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 o ufpFkflnsfn] fljs

ufpF ljsf ldltxsf] gfddf x]sf] lhGL DklQ xfnDd k|fKt uL lhGL nut cBfjlws

u]sf] b]lvPg DklQ xtfGt0f gxFbf xfpg] jf bkof]u xgSg] b]lvPsf] 5 u7g cfb]z

jdf]lhd fljs ufpFljsf ldltsf] gfddf x]sf lhGL fdfgx Plsg uL jfldTjdf lngkb5

2 e|d0f clen]v M e|d0f vr lgodfjnL )^$ sf] lgod df e|d0f vl6g] kbflwsfL jf sdrfLn]

e|d0f k|fDe u]kl5 DalGwt sfofnon] cgrLndash^ adf]lhdsf] 9fFrfdf e|d0f clen]v fVgkg]

Jojyf 5 o ufpFkflnsfn] e|d0f vl6g] kbflwsfL jf sdrfLsf] e|d0f clen]v fVg] u]sf]

b]lvPg lgoddf ePsf] Jojyf adf]lhd e|d0f clen]v fVgkb5

3 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd fjhlgs vlb P]g )^

sf] bkmf $ sf] clwgdf xL kfFr nfv kofFDd nfut cgdfg ePsf] dfnfdfg f]em vlbf

ug lsg] f]xL lgodsf] pklgod -v_ df Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr

nfv kofF eGbf a9L ) nfvDdsf] dfnfdfg lnaGbL af]nkqsf] dfWodaf6 vlb ugkg]

Jojyf 5 o ufpFkflnsfn] of] jif =amp$((ndash sf] fdfg f]em vlb u]sf] b]lvG5 vlb

sfonfO k|ltkwL agfO ldtJooL 9+un] fdfg cfklt ug vlb of]hgf agfpg] nfut cgdfg

tof ug] LdfeGbf a9Lsf] dfn fdfg lnaGbL befp kq af]nkqsf] dfWodaf6 cfklt ug]tkm

sfofnosf] Wofg hfgkb5

4 u sfL yf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ df u||x

sfL +Yff af6 sfd ufpg] DaGwdf Jojyf u]sf] 5 sfdsf] cfjZostf lsld dofjwL

sfdsf] u0ft hgzlQm sfo~rfng ljlw lxtsf] sfoIf]qut zt nfUg] sdsf] nfut

cgdfg tof ugkg] =) xhfeGbf dflysf] sfd ufpFbf dNo clea[l4 sdf btf ePsf] JolQm

kmd jf +yfaf6 sfd ufpg kg] Jojyf 5 sfofnon] clwsfz+ dNo clej[l4 sdf btf gePsf

JolQm kmd jf sDklg -u|x sfL +yf_ af6 ufPsf] sfd ug Sg] hgzlQm eP gePsf]

dNofIacuteg gePsf] ljgf cfwf thljlh k|lqmofn] u|x sfL +yf 5gf6 uL sfd af8]sf] b]lvG5

o DjGwdf tTsfn wf uL k|ltwfsf cfwfdf u sfL +yfsf] 5gf6 ug] dNo clej[l4

sdf btfjfnuFu dfq sfd ufpg]tkm sfofnonsf] Wofg hfgkb5

5 k]ZsL M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf vftf

~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf

dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h

clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf

a]h DkLIf0f sfo ugkb5 fljs ufpF ljsf ldltsf] ut ljutsf] k]ZsL =^)$ampndash

x]sf] 5 o jifsf] k]ZsL =$)$(ndash afFsL x]sf] 5 yfgLo lgsfo cflys k|zfg

lgodfjnL adf]lhd dodf k]ZsL km5of6 ug] tkm sfofnosf] Wofg hfg kb5

6 bflvnf M eQmfgL ubf ssectL ulPsf] bfloTj sd dod DalGwt vftfdf bflvnf xgkb5 o

ufpFkflnsfn] )ampamp$ df fljsf ufpF ljsf ldlttkmsf] ssectL u]sf] clu|d s jfktsf]

=^ndash DalGwt vftfdf bflvnf u]sf] b]lvPg ssectL ulPsf] s ~ro sf]ifsf]

sdDalGwt vftfdf bflvnf xgkb5

7 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ug kg] Jojyf 5 sfofnon] j8f g+= ^ tkmsf] d]t

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 352

laleGg eQmfgLdf =amp($ndash s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn

xgkb5

8 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]ljleGg zLifsaf6 ljleGg sfoqmd ~rfng

ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u =$$)ndash eQmfgL u]sf] 5 lan ekfO

a]u vr n]v]sf] sd cn xgkb5

vf]kjf ufpF ljsf ldlt

9 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ug kg] Jojyf 5 sfofnon] laleGg eQmfgLdf =ampndash

s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

u8xn ufpF ljsf ldlt

10 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=()))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

11 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =^$(ndash

s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

12 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]ljleGg zLifsaf6 ljleGg sfoqmd ~rfng

ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u =)))ndash eQmfgL u]sf] 5 lan ekfO

a]u vr n]v]sf] sd cn xgkb5

kyf ufpF ljsf ldlt

13 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

14 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =^^$(ndash

s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

15 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]ljleGg zLifsaf6 ljleGg sfoqmd ~rfng

ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u =amp)))ndash eQmfgL u]sf] 5 lan ekfO

a]u vr n]v]sf] sd cn xgkb5

ljgkjf ufpF ljsf ldlt

16 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

lkk|fatk ufpF ljsf ldlt

17 n]vfkLIf0f M yfgLo cflys k|zfg lgodfjnL )^$ sf] bkmf -5_ adf]lhd cfGtls

n]vfkLIf0f zfvfn] clGtd n]vfkLIf0fsf nflu |]tf tof kfL fVg kg] Jojyf 5 o ufpF

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 353

ljsf ldltsf] n]vf |]tf n]vfkLIf0fdf k]z xg cfPg lhNnf ljsf ldlt affaf6 o ufpF

ljsf ldltsf] gfddf =)(()ndash lgsff uPsf] b]lvG5 n]vf |]tf k]z xg gcfPsfn]

pQm ufpF ljsf ldltsf] cfGtls cfo Plsg xg s]g n]vf|]tf k]z uL clGtd n]vfkLIf0f

ufpg kb5

l+xfllg ufpF ljsf ldlt

18 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]ljleGg zLifsaf6 ljleGg sfoqmd ~rfng

ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u =)(((ndash eQmfgL u]sf] 5 lan ekfO

a]u vr n]v]sf] sd cn xgkb5

19 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =^^))ndash s

ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =( nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv $$ xhf lgoldt ugkg] =$ nfv xhf k]ZsL =$ nfv xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 354

j0f ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =^ nfv amp) xhf of] jifsf] cfo =$ sf]8 nfv xhf

d]t =$ sf]8 ( nfv amp xhf cfDbfgL ePsf]df = sf]8 $ nfv ($ xhf vr eO =amp$ nfv

amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofsg ubf ubf fljs ufpF

ljsf ldlt tyf ufpFkflnsfn] cfo Joosf] dfHbft k|ult tof gu]sf] jLs[t sfoqmdx

hfFrkf gu]sf] cgudg pkof]u pknJwL DaGwdf dNofIacuteg gu]sf] sfofnon] lhGL lgLIf0f

uL k|ltj]bg dfly sfjflx gu]sf] fhj k|flKt jf cfDbfgLsf] lb lgoGq0f vftf gfv]sf] tfns

sfofnon] lgLIf0f uL lbPsf] emfjxnfO lgLIf0f kltsfdf clen]v uL emfj pk plrt

sfjfxL gu]sf] ddt clen]v vftf gfv]sf] sfo ljj0f tof uL sdrfLxnfO clwsf

lhDd]jfL lbgkg]df sfo ljj0f tof uL lhDd]jfL glbPsf] cfl+ys sff]afsf] +lIfKt jflifs

k|ltj]bg tof uL tfns sfofnodf gk7fPsf] vlb OsfO u7g gu]s]f dfhbf rL tof gu]sf]

tnjL k|ltj]bg kflt gu]sf] cflys sfoljlw lgodfjnL eQmfgL ubf vrsf lan ekfOx

lnln]jf 9Eumln] flv eQmfgL hgfpg] 5fk nufpgkg]df f] d]t u]sf] b]lvPg k|rlnt lgoddf

ePsf a Jojyfsf] kfngf uL ljQLo hjfkmb]xLtfnfO b[9 agfpg sfofnosf] Wofg hfg hL

b]lvG5

2 dNo clej[l4 s M fjhlgs vlb P]g )^ sf] bkmf ( df fjhlgs lgsfon] =) xhf

kofF eGbf a9L dNosf dNo clea[l4 s nfUg] dfnfdfg vlb ubf cfGtls fhj sfofnoaf6

yfoL n]vf gDa dNo clea[l4 s btf k|df0fkq k|fKt u]sf JolQm kmd +yf jf sDkgLaf6

dfq vlb ugkg] Jojyf 5 sfofnon] ) xhf eGbf dflysf dfg ljn 6qmfO dNo clej[l4

sdf btf gePsf kmdFu vlb u]sf] b]lvPsf]n] sfofnon] P]gdf tf]lsPsf] sfolalwsf] klkfngf

ug]tkm Wofg lbgkb5

3 lhGL M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ adf]lhd lhGL lgLIf0f k|ltj]bg k|fKt

ePkl5 sfofno k|dvn] Totf] k|ltj]bg Ps k|lt tfns sfofnodf k7fpg kg] Jojyf 5

sfofnon] lhGL lgLIf0f k|ltj]bg k]z gu]sf] xFbf lhGL DklQ s] slt stf] cjyfdf 5g

egL olsg ug lsPg

4 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd fjhlgs vlb P]g )^

sf] bkmf $ sf] clwgdf xL kfFr nfv kofFDd nfut cgdfg ePsf] dfnfdfg f]em vlbf ug

lsg] f]xL lgodsf] pklgod -v_ df Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr nfv

kofF eGbf a9L ) nfv Ddsf] dfnfdfg lnaGbL af]nkqsf] dfWodaf6 vlb ugkg] Jojyf

5 o ufpFkflnsfn] of] jif =)ampndash sf] fdfg f]em vlb u]sf] b]lvG5 vlb sfonfO

k|ltkwL agfO ldtJooL 9+un] fdfg cfklt ug vlb of]hgf agfpg] nfut cgdfg tof ug]

LdfeGbf a9Lsf] dfn fdfg lnaGbL befp kq af]nkqsf] dfWodaf6 cfklt ug]tkm sfofnosf]

Wofg hfgkb5

5 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =((ndash s

ssectL u]sf] b]lvPg lgodfgf s sd cn xgkb5

6 k]ZsL M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt 20731225 sf] cflys sff]af tyf

vftf ~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf

gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL

tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL

km5of6 tyf a]h DkLIf0f sfo ugkb5 ufpFkflnsfdf a]h clen]v k]ZsL af+sLsf]] clen]v

fVgkb5 ufpF kflnsfsf] k]ZsL =$ampndash afFsL x]sf] 5 yfgLo lgsfo cflys k|zfg

lgodfjnL adf]lhd dodf k]ZsL km5of6 ug] tkm sfofnosf] Wofg hfgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 355

kzfd ufpF ljsf ldlt

7 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

8 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]ljleGg zLifsaf6 ljleGg sfoqmd ~rfng

ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u =)ampndash eQmfgL u]sf] 5 lan ekfO

a]u vr n]v]sf] sd cn xg kb5

9 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =)))ndash s

ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

10 k]ZsL M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] )amp sf] cflys sff]af tyf vftf

~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf

dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h

clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf

a]h DkLIf0f sfo ugkb5 ufpF kflnsfsf] ut ljutsf] k]ZsL =amp)$ndash afFsL x]sf] 5

o jifsf] k]ZsL =^^ndash afFsL b]lvG5 yfgLo lgsfo cflys k|zfg lgodfjnL adf]lhd

dodf k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfg kb5

xlbof ufpF ljsf ldlt

11 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=amp)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xg kb5

auxL ufpF ljsf ldlt

12 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon] ljleGg zLifsaf6 ljleGg sfoqmd ~rfng

ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u =ndash eQmfgL u]sf] 5 lan ekfO

a]u vr n]v]sf] sd cn xgkb5

13 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

saxLuf]7 ufpF ljsf ldlt

14 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

15 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]vfhf vrsf] lan ekfO j]u =$))))ndash

eQmfgL u]sf] 5 lan ekfO a]u vr n]v]sf] sd cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 356

demlof ufpF ljsf ldlt

16 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

17 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =(ndash s

ssectL u]sf] b]lvPg lgodfgf s sd cn xgkb5

18 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod cgf lhGL bflvnf ug kg]

Jojyf 5 sfofnon] =)))ndash sf] sfofno fdfgx vlb u]sf]df lhGL bflvnf u]sf]

b]lvPg lhGfL bflvnf u]sf] k|df0f k]z xgkb5

19 k]ZsL M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] )amp sf] cflys sff]af tyf vftf

~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf

dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h

clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf

a]h DkLIf0f sfo ugkb5 ufpF ljsf ldltsf] ut ljutsf] k]ZsL =((^))ndash afFsL x]sf]

5 yfgLo lgsfo cflys k|zfg lgodfjnL adf]lhd dodf k]ZsL km5of6 ug]tkm sfofnosf]

Wofg hfgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 ^$ nfv ( xhf a]h km5of6 ug afFsL x]sf]

5 f] dWo] cn ugkg] = nfv ( xhf lgoldt ugkg] =) nfv amp xhf k]ZsL = sf]8

nfv ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 357

jLu+h dxfgukflnsf

n]vfkLIf0f k|ltj]bg

dxfgukflnsfsf] ut jif+sf] dfHbft - sf]8 $ nfv (amp xhf of] jif+ cfo -$ sf]8 nfv

$ xhf d]t -^ sf]8 $ nfv xhf cfDbfgL ePsf]df -$ sf]8 amp nfv xhf vr+ eO+ - sf]8

amp nfv $^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 ljQLo ljj0f M cflys sfoljlw P]g ) sf] bkmf ) cgf sff]afsf] n]vf k|0ffnL g]kfn

sfn] tf]lslbP adf]lhd xg] sff]afsf] n]vf dxfn]vfkLIfssf] ljefuaf6 jLs[t eP adf]lhdsf]

9fFrfdf fVgkg]5 dxfn]vf lgoGqs sfofnon] jb]lzs cgbfg C0f xfotf nufgL ljlgof]hg cfDbfgL

nufot a k|sfsf] sff]afxsf] n]vf fvL Tosf] s]Gb|Lo ljj0f tof uL dxfn]vf kLIfsdIf k]z

ugkb5 ah]6df dfj]z gePsf hgs k|sfsf] xfotf jf |f]taf6 ePsf] vrsf] n]vf DalGwt

sfofnon] tof ugkg]5 t gukflnsfn] k]z u]sf] cflys ljj0fdf b]xfosf] sff]af dfj]z u]sf]

5g a sff]af dfj]z guL tof u]sf] ljlQo ljj0fn] gukflnsfsf] cflys sff]afsf] oyfy

lrq0f ubg cfufdL jif a sff]af dfj]z uL cflys ljj0f tof uL wf ugkb5

2 PsLs[t cflys ljj0f M cflys sfoljlw lgoldt tyf Jojlyt ug ag]sf] sfgg )amp$ adf]lhd yfgLo

tx u7g cl3sf] kl5sf] PsLs[t cflys ljj0f tof uL k]z ugkb5 dxfgukflnsfn] zxL ljsf

cfof]hgf PlzofnL ljsf a+s g]kfn sf tyf aLu+h dxfgukflnsfsf] +oSt nufgLdf ~rflnt

demfnf zx Plss[t zxL jftfj0fLo wf cfof]hgfdf dxfgukflnsfaf6 lbOPsf] DoflrEuml km08nfO

dfq vrsf] kdf n]vf+sg u]sf] cfof]hgfn] u]sf] vr dfj]z uL k|ltj]bg tof u]sf] 5g

cfof]hgfsf] sfok|ult dfq vnfO guklifbdf k]z u]sf]n] sfok|ultsf] dLIffaf6 cfof]hgfsf] cflys

ljj0f guklifbaf6 cgdf]bg ePsf] sfggDdt b]lvPg

3 k|zflgs vr M k|tt cflys ljj0faf6 s]lGb|o cgbfgaf6 =$)()))ndash cfGtls cfoaf6

=amp(ampndash cGo =$amp)ampmdash d]t uL hDdf =$(ndash sf] cfDbfgLdWo] rfn vr

=amp$$ ndash tyf kFhLut vr =()amp $$mdash ePsf] b]lvG5 pSt vr dWo] k|zflgs vrdf

cfGtls cfosf] k|ltzteGbf a9L vr ePsf] 5 kmfOsf sdrfL k|fljlwstkmsf] sdrfL

kmfOsf] nflu k|of]u xg] 6ofS6sf OGwg vr kFhLut vrdf n]vfFsg ulPsf] 5 hg vr rfn

k|s[ltsf] vr x]sf] 5 otf vr d]t rfn vrdf n]vfIacuteg ubf rfn vr a9g uPsf] b]lvG5

4 wf6L M wf6Ltkmsf] ut jifjf6 lhDd]jfL ]sf] =( (mdash rfn jifsf] gtfj0fb]lv rq ut]Ddsf]

cfDbfgL =( amp^$mdash rq $ b]lv cfiff9 dfGtDdsf] = amp()mdash sff]afnfO PsLs[t cflys

ljj0fdf dfj]z u]sf] 5g

5 a+s dfHbft M dLgf ahf sf]if gu ljsf sf]ifsf] =() mdash lhDd]jfL f]sf] 5g sdrfL sNof0f

sf]ifsf] lhDd]jfL fbf =(mdash sdn] a9L sd lhDd]jfL f]sf] 5

51 g]kfn sfsf] )amp d+l ^ ut]sf] lg0foaf6 tTsfnLg aLu+h pkdxfgukflnsfdf uflePsf j6f

j8fxsf] a+s dfHbftsf] ljj0f sff]afdf dfa]z u]sf] 5g a j8fxsf] lxfa lhDd]jfL fL f]sf]

k|df0f k]z ugkb5

52 k|fOd a+s aLu+h zfvfdf x]sf] cIfo sf]ifsf] d4tL vftfdf x]sf] =amp mdash cflys ljj0fdf dfj]z

u]sf] 5g ojf6 dxfgukflnsfn] k]z u]sf] cfondashJoo ljj0fn] dxfgukflnsfsf] cflys sff]jfsf]

oyfy lrq0f u]sf] 5g

6 cfGtls lgoGq0f M dxfgukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o dxfgukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf dodf cfGtls

n]vfkLIf0f gu]sf] tnjL k|ltj]bg kflt gul sdrfLsf] tnj vr n]v]sf] fdflhs n]vfkLIf0f

gufPsf] sdrfLsf] jf xFbf aemaemfy gePsf] vlb of]hgf tof gu]sf] lhGL vftf clen]v

Aojlyt gePsf] tyf tTsfnLg uf=lj= Pj+ ufpFkflnsf dxfgukflnsfdf ufle+bf Tosf] bfloTj uflePsf]

t a+s dfHbft lhGL nufotsf Dk0f DklQ d]t xfnDd uflePsf] Pj+ cwfjlws xg gs]sf]

sfoljlw tof uL Pj+ lhGL fdfgsf] +If0f Pj+ pkof]u ug] aftfj0fsf] lglZrt gu]sf] htf sdL

sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9

agfpgkb5

7 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df dxfgukflnsfsf] n]vf

bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o dxfgukflnsfn]

k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf] b]lvof] oaf6

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 358

dxfgukflnsfsf] rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf

ePsf] Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ugkb5

8 ljBtLo n]vf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_df yfgLo txsf] gt]tf

ljBtLo k|0ffnLdf d]t fVg lsg] pNn]v dxfgukflnsfn] f+lu|nf dfOqmf] l6dsf] km6j]o k|of]u

uL n]vf fv]sf] 5 ˆ6j]on] cfDbfgLsf] efrxdf gub afFsL js bflvnf ubf kms sd OG6L ug]

vr n]lvPsf] sdsf] r]s Dofb gf3]sf]df kgM hfL ubf kgM vr n]Vg] efrx Modify DeleteBack

Dated Entry ug ldNg] b]lvPsf]n] ljBtLo k|0ffnLdf flvPsf] n]vf ekbf] b]lvPg ˆ6j]osf] ljjflgotf

kLIf0f uL DalGwt lgsfojf6 jLs[lt d]t lnPsf] gb]lvPsf]n] dxfgukflnsfsf] cfondashJoosf] lxfj

oyfyks 5 egL ljZjt xg lsPg odf 5fglag uL cfDbfgL tyf vrsf] olsg xgkb5

9 k|zflgs vr M yfgLo lgsfo jfoQ zfg P]gsf] bkmf ^ lgodfjnLsf] lgod $ df sf]8

kofFeGbf a9L cfDbfgL xg] gukflnsfsf] k|ltzteGbf a9L sd k|zflgs sfosf nflu vr ug

gkfOg] Aojyf 5 o dxfgukflnsfsf] )ampamp$ df k|zflgs vr = amp )(mdash ePsf] hg

cfGtls cfosf] $=$ k|ltzt xg cfpF5 f] cflys jifdf k|ltztsf] lln+usf cfwfdf clwstd

Ldf =$$amp$(^mdash dfq ePsf]df LdfeGbf =$($ $ mdash a9L vr ePsf] b]lvG5 hg vr

tf]lsPsf] LdfeGbf sLa ztk|ltzt a9L b]lvG5 Jflifs ah]6 thdf ubf g rfn vr cGtut k|zflgs

vrsf] clwstd Ldfsf] clgjfo kfngf uL ljQLo cgzfg sfod ugkg] Pj+ ah]6eGbf a9L vr ug]

lhDd]jf kbflwsfLnfO f] adf]lhd lhDd]jf agfpg kb5 guefaf6 k|tfj jLs[lt ubf d]t ah]6sf]

Lln8 rfn vr kFhLut vrsf] Ldf =$($ $ mdash tyf k|zflgs vrsf] Ldf nufotsf tf]lsPsf]

LdfeGbf a9L jLs[t xg] sfdf r]t ufO LdfeGbf a9L vr u]sf] guklifbaf6 cgdf]bg ufO

lgoldt ufpg kb5

10 slG6Gh]GL M fjhlgs vlb lgodfjnL )^$ sf] lgod )-amp_ cgf slG6Gh]GL vr 7]Ssfut nfut

cgdfgFu DjlGwt xg] xgfn] 7]Ssfut kdf slG6Gh]GL vr vftf fVgkb5 sfofnon] ljleGg 7]Ssfsf]

slG6h]GL sd vr ubf sfofno fdfg vlb tyf e|d0f vr htf dfq vr u]sf] 5 t slG6Gh]GL

vr vftf gfv]sf]n] sg sg 7]Ssfsf] s] slt slG6Gh]GL Jojyf ulPsf] xf] f] dWo] s] slt vr

ePsf] 5 olsg ug glsPsf]n] 7]Ssfut kdf d]t slG6Gh]GL vftf fVgkb5

11 nfut cgdfg M lgdf0f sfosf] nfut cgdfg tof ubf jLs[t gD lhNnf b]6sf] cfwfdf tof

ugkb5 t dxfgukflnsfaf6 lgdf0f sfosf] nfut cgdfg tof ubf lhNnf b]6eGbf a9L bdf tof

u]sf] kfOof] kLIf0f ubf aLu+h dxfgukflnsf j8f g+= ejg lgdf0f gujf 6f]n lgdf0f pkef]Stf

ldtL8s tyf gfnf lgdf0f pkef]Stf ldtL aLu+h a 6ldgn lgdf0f sfodf lhNnf b]6eGbf a9L

bdf nfut cgdfg tof u]sf] b]lvof] a9L bdf nfut cgdfg tof ubf lgdf0f sfosf] a9L nfut

cgdfg eO f]xL a9]sf] nfutdf k|ltkwf eO a9L eQmfgL xg hfg] gukflnsfdf a9L ef kg hfg]

b]lvPsf]n] DalGwt k|fljlwsnfO lhDd]jf agfO nfut cgdfg oyfy ks tof uL vr lgoGq0fsf]

Jojyf ugkb5

12 pkef]Qmf ldlt M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df tf]lsP cgf

pkef]Qmf ldltaf6 sfd ufpgkb5 oL sfd ufpbf sfd ufpg] k|of]hgsf] nflu yfgLo lgsfon]

pkef]Qmf ldltnfO ljifout kdf auLs0f rLs[t uL pgLxsf] nut cBfjlws ugkg] fjhlgs

rgf k|sfzg uL k|tfj dfu ug] pkef]Qmf ldltn] lgdf0f DaGwL sfd DkGg uls]kl5 k|fljlwsaf6

gfkhfFr ufO pkef]Qmf ldltsf axdt boaf6 lg0fo u]sf] k|df0f fvL fjhlgs kLIf0f ufO eQmfgL

ugkb5 Totf] eQmfgL u]kl5 DkGg ePsf] sfosf] ]vb]v ddt Def ug] lhDd]jfL d]t tf]ls

cfof]hgfsf] jfldTj pkef]Qmf ldltnfO g xtfGt0f uL eQmfgL ugkb5 t sfofnon] o jif

pkef]Qmf ldlt dfkmt u]sf sfddWo] s]xL kLIf0f ubf lgodfgf pkef]Qmf ldlt btf ePsf] k|tfj

dfu gu]sf] fjhlgs kLIf0f gu]sf] pkef]Qmfsf] lg0fo dfOGo6 k]z gu]sf] k|fljlwsjf6 gfkhfFr

uL sfoDkGg k|ltj]bg tof gu]sf] Pj+ pkef]QmfnfO xtfGt0f u]sf] b]lvPg pkef]Qmf ldltjf6

sfo ufpFbf lgodsf] klkfngf ugkb5

13 lhGL Aojyfkg M yfgLo lgsfo cflys k|zfg lgodfjnLsf] lgod df yfgLo lgsfodf x]sf]

vlb uL jf xtfGt0f eO cfPsf] xfotf jf cGo sg k|sfaf6 k|fKt xg cfPsf] dfndfgsf] ljj0f

dNod]t vnfO dfnfdfg k|fKt ePsf] ldltn] ft lbgleq lhGL lstfadf cfDbfgL afFwL nut tof

uL cwfjlws uL fVgkg] Jojyf 5

131 lhGL zfvfdf jf eO uPsf sdrfLaf6 d]t aaemfy k0f kdf uPsf] kfOPg aaemfy guL

jf xFbf bfloTjaf6 pGdlSt gxg] ePsf]n] Dk0f ]s8 cwfjlws ugkg] b]lvG5 flassf uf=lj== tyf

ufpFkflnsf uflePsf]df f]sf] DklQ aaemfy guL cGoq jf eO uPsf sdrfLsf] DaGwdf Totf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 359

sdrfLnfO lhDd]jf agfO dxfgukflnsf Pj+ tfns dGqfonodf cfjZos sfafxLsf] nflu kxn ugkg]

b]lvG5

132 dxfgukflnsfsf] )ampamp$ Ddsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] n]vfkLIf0fjf6 dfu ePkl5

)amp$) df tof uL k]z ePsf] 5 t f] lhGL lgLIf0f k|ltj]bgdf k0f kn] Dk0f ljj0f

cwfjlws u]sf] kfOPg ut jifaf6 cNof u]sf] ljj0f lgLIf0f k|ltj]bgdf vnfPsf] 5g

133 dxfgukflnsfsf] lhGL fdfgsf] clen]v fVg Sangrilla sf] Inventory Management System k|of]udf

NofPsf] ePklg f] km6j]odf lhGL fdfgsf] nut cBfjlws u]sf] kfOPg lhGL zfvfn] vr eP

hfg] fdfgsf] nut l6ddf fv]sf] 5g kLIf0f ubf ˆ6j]osf] ]s8df vr eP hfg] fdfgsf]

dfHbft C0ffTds b]lvG5 lhGL zfvfn] pknAw ufPsf] s]xL nutFu ljZjt xg Sg] cjyf gx]sf]n]

f] zfvfsf] n]vfkLIf0f k|efjsfL kdf ug lsPg yfgLo lgsfo cflys k|zfg lgodfjnLsf] lgod

$ sf] k|fjwfg cgf lhGL lgLIf0f k|ltj]bg tof u] tfklg f] k|ltj]bgk|lt ljZjt xg lsPg

dxfgukflnsfn] lhGL vftfdf jfL fwg Nofk6k sDKo6 kmlgr cflbsf] n]vf fv] tfklg sf]l8ordf

u]sf] kfOPg sf]l8ordf gu]Dd sg fdfg sxfF k|of]u eOx]sf] eGg] olsg ug lsPg

14 DklQsf] Jojyfkg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^amp cgf P]g

lgodfjnLsf] clwgdf xL yfgLo lgsfosf] DalGwt kflifbn] lg0fo u] cgfsf] ssf] b ]jf zNs

bt tyf cGo cfGtls cfo cn ug DalGwt yfgLo lgsfon] Ps cflys jifsf] nflu 7]Ssf aGbf]jt

ug Sg] t yfgLo lgsfosf] cfo a[l4 xg] b]lvPdf jf k6s k6s 7]Ssf aGbf]jt ubf k|zflgs bfloTj

a9g hfg] cjyfdf a9Ldf kfFr jifDdsf] nflu 7]Ssf jGbf]jt ug lsg] Jojyf 5 t sfofnon]

lgodfjnL ljklt jifDdsf] nflu 7]Ssf Demftf u]sf] b]lvof] lgodfjnL ljklt 7]Ssf Demftf

u]sf] cflrTo k]z xg gcfPsf]n] Totf Demftf ug] kbflwsfLnfO lhDd]jf agfO sfafxL ugkb5

7]Ssf Demftf ubf 7]Ssf cIacute cnL sfotflnsf agfO sfofGjog ugkg]df sfofGjog u]sf] 5g

kLIf0fsf qmddf ef8fdf nufPsf DklQsf] hUufwgL k|df0fkqsf] khfsf] clen]v tyf ef8f lnh jf

yfgLo gLlh fem]bfLdf ef8fdf nufOPsf] If]qkmnsf] clen]v fhj tyf lhGL zfvfdf le8fg ugSg]

uL cfGtls lgoGq0f Jojyf ldnfpgkb5

15 DklQsf] +If0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ df gukflnsfn] x]s jif cf gf]

dftxtdf x]sf] DklQsf] ljj0f agfP fVgkg] pNn]v 5 o cflys jifdf DklQsf] cwfjlws ljj0f

tof u]sf] kfOPg lhGL lgLIf0f k|ltj]bgdf d]t d=g=kf sfofnosf] jfldTjdf x]sf] hUufxsf] ljj0f

pknAw ufOPsf] t w]hf] hUufsf] hUufwgL khf k]z gePsf]n] olsg ug lsPg Tot Dklt

ljj0fdf ljleGg kf]vL dlGb +uzfnfx fjhlgs zfrfnox ejgx ahfx htf sf pNn]v

ePsf] 5 sg sg kf]vL jf e08f cflb vnfO olsg u] clen]v fvL DklQsf] +If0f ugkb5

16 fjhlgs yn M flasdf x]sf] gfnf aLu+h dxfgukflnsfsf] d6df x]sf] xf]6n dsfn tyf dxfnIdL

ljsf a+ssf] aLrdf x]sf] dfOlwof kf]vL xlv]tfg SofDk Snfls xf]6n fwfb]jL d]df]lon sn uLtf

dlGb af6f] xFb au]sf] flassf] gfnfdf ljleGg 3wgL +yf dlGb snsf] gfddf dfnkf]taf6 hUufwgL

khf hfL uL gfkL sfofnoaf6 xfnflas d]t u]sf]df f] gfnfdfly x]sf] PPdL xlk6n xlv]tfg

SofDk Snfls xf]6n fwfb]jL d]df]lon sn uLtf dlGb nufot x]sf 3xsf] Dk0f cjw cltqmd0f

uL ePsf] cjw lgdf0fsf] hUufwgL khf ejgsf] gSf d]t 5fglag xgkg] tyf dfnkf]t gfkL sfofnosf

fy ejgsf] gSf kf ug] sdrfLnfO d]t sfafxLsf] bfofdf Nofpgkg] egL ynut cjnf]sg

lgLIf0f ubf yfgLo JolQmxsf] ugff] x]sf]n] fjhlgs ynsf] plrt Jojyfkg ugkb5

17 DklQ ssf] nut M yfgLo lgsfo cflys k|zfg lgodfjnL )^ sf] lgod $$ sf] pk lgod

cgf PsLs[t Dklt s nufpg] k|of]hgsf] nfuL gukflnsfn] cf gf] If]qleq cfjostf cgf If]q

ljefhg uL Totf] If]q jf k|To]s j8fsf jflGbfsf] Plss[t Dklt ljj0f 566f 566 kdf nut sfod

uL cgrL sf] 9fFrfdf hUuf wgLsf] gfd k]zf 7]ufgf hUufsf] ljj0f eflts +rgfsf] ljj0f

lsld eflts +rgf ag]sf] ldlt eflts +rgfsf] nDjfO rf8fO prfO If]qkmn tnf eflts +rgfsf]

k|of]u k|of]u stf cflb vnfO tof ugkb5 t dxfgukflnsfn] Totf] 9fFrfdf nut fv]sf] kfOPg

oaf6 fhj cfhg gxg] cfDbfgL sd eO ]jf k|jfx ljsf lgdf0fdf sd ljlgof]hg xg gSg] xFbf

nut cBfjlws uL s cn ugkb5 DklQs lbg] sbftfsf] +Vof sLa ))) x]sf] t k|To]s

cflys jifsf] nut sfod uL cn ug] ulPsf] 5g kLIf0f ulPsf 7nf amp sbftfaf6 dfq

= (amp)$mdash cn ug afFsL x]sf] b]lvG5

18 k]ZsL M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$ df DalGwt sfdsf] nflu cfjos kg]eGbf al9

gxg] uL k]ZsL lbgkg] o lgodfjnLdf tf]lsPsf] Dofbleq o lgodfjnLsf] sfoljlw k|lqmof ckgfO

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 360

km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stAo xg] Aoayf 5 o sfofnoaf6 ljleGg k|of]hgsf

nflu lbPsf] k]ZsL cflys jifsf] cGtDddf km5|of6 u]sf] b]lvPg cflys sfoljlw lgodfjnLsf] k|lsof

adf]lhd tflsPsf] Dofbleq km5of6 gxFbf lgodfjnLsf] kfngf gxg] jftljs vr olsg gxg] ePsf]n]

lgodfjnLdf tf]lsP jdf]lhd ljleGg kbflwsfL sdrfL tyf +3 +yfnfO lbPsf] k]ZsL] =91632453mdash

km5of6 ug afFsL b]lvPsf]n] lgodfgf k]ZsL km5of6 ugkb5

19 cfGtls cfo M cflys sfoljlw lgodfjnL )^$ sf] lgod ) adf]lhd k|To]s sfofnon] dGqfnoaf6

jLs[t fhj auLs0fsf] AofVof cgk nutL tyf xjnL fhj cfDbfgL bflvnf uL lgod ( adf]lhd

cfDbfgL hgfpFbf bf]xf]f] |]tf k|0ffnLcgf fhj |]tfsf] nflu dxfn]vf kLIfssf] sfofnoaf6 tf]lsPsf]

9fFrfdf n]vf cwfjlws uL fVgkg] pNn]v 5

191 o dxfgukflnsfaf6 3 hUufs 3 axfn s Aojfo ssf] sbftfsf] nut cBfjlws uL x]s

jif f]xL cgfsf] PsLs[t DklQ s 3 axfn s Aojfo s cn u]sf] 5g ut jifsf p7fpg

afFsL sdsf] olsg uL n]vfIacuteg u]sf] 5g dxfgukflnsfn] ljut jifx b]lvPsf dfnkf]t 3hUuf

s Aojfo s klg rfn cflys jifdf Iacuteng u]sf] xgfn] p7g kg] sd olsg uL f]dWo] ut jif

Pj+ o cflys jifsf] cn ePsf] Jofh hljfgf sdsf] olsg ug lsPg

20 wf6L M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod amp( cgf yfgLo lgsfon] wf6L

vftfdf hDdf ePsf] wf6L sdsf] sff]afsf] n]vf cBfjlws uL fVgkg] wf6Lsf] dfs]jfL dlxgf

eQmfg ePsf] amp lbgleq tof ugkg] lgod ) cgf wf6L sd cGo sfddf vr ug xFbg wf6L

vftfsf] sd JolQmut k|of]udf vr u]sf] b]lvPdf jf o lgodfjnL adf]lhd dodf bflvnf gu]df

ljuf] x xhfgf d]tsf] sd clwsf k|fKt clwsfL cflys k|zfg k|dvjf6 bfdffxLn] cn pk

ug] Jojyf 5 gukflnsfsf] ljj0f cgf amp JolQm tyf +yfnfO wf6L lkmtf ubf C0ffTds cjyf

x]sf] 5 lbgkg]eGbf a9L wf6L lkmtf lbPsf]n] C0ffTds ePsf] 5 a9L lkmtf lbg] kbflwsfLnfO

lgodfgf lhDd]jf agfO =$amp(amp^ampmdash cn ugkb5

21 wf6L lkmtf M fjhlgs vlb lgodfjnL )^$ sf] lgod $ df vlb Demftfdf pNn]v eP cgf

lgod yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ adf]lhd s66L ulPsf]

l6]Gg dlg DalGwt cfkltstfn] DalGwt cfGtls fhj sfofnodf s lja0f k]z u]sf] k|df0f

sfuhft k]z u]kl5 dfq eQmfgL lbgkg] cfGtls fhj ljefusf] klkqdf cgf d=c=s dfof]hg

ePsf] k|df0f d]t k]z ugkg] Aoayf 5 sfofnoaf6 ljleGg ( lgdf0f JojfoLnfO wf6L afktsf]

sd lkmtf ubf d=c=s rQmf k|df0f a]u lkmtf lbPsf] b]lvof] k|df0f a]u eQmfgL ePsf] = mdash

clgoldt ePsf]n] k|df0f dfu ugkb5

demfnf zx PsLs[t zxL jftfj0f wf cfof]hgf

22 gukflnsfn] k|jfx ug] ]jf u0ftLo k|efjsfL ljZjgLo agfpg gusf] a[xQ eflts kjfwf

ljsf tyf jftfj0fLo wf uL PsLs[t ]jf k|bfg ugsf] nflu 9n Jojyfkg kmf]x dnf Jojyfkg

8s n]gdf wf jfYo If]qdf fdflhs hfu0fsf sfoqmd ~rfng ulx]sf] 5 cfof]hgf DkGg

ePkl5 gusf] j[xt eflts 9n lgsf Jojyfkg 8s n]gsf] tf]GgtL kmf]xf] dnf Jojyfkg jfYo

tyf Lkdns ljsf tyf fdflhs wf cflbdf ljsf xg] nIo x]sf] 5 of] cfof]hgf PlzofnL

ljsf a+s g]kfn sfsf] cgbfg jLu+h dxfgukflnsfsf] +oQm nufgLdf ~rfng eO x]sf] 5

cfof]hgf ^ cS6f]a )) b]lv l8]Da )( df DkGg xg] cjlw x]sf] 5 cfof]hgfsf] sn nfut

cfof]hgfn] vr u]sf] cfwfdf f]wegf lbg hfg] xfnDd ca ^^ sf]8 ) nfv ) xhf vr

x]sf] 5

23 7]Ssf M 8s 9n gfnf kfgL lkmN6 KnfG6 kfs htf k|yd Kofs]h sfosf] 7]Ssf eO

=$ ))mdash df ^ gf]e]Da )amp df lgdf0f sfoDkGg ug] uL l=l6=l=O= sflnsf h]=eL=+u

$ dfr )$ df Demftf u]sf] 5 cflys jifsf cGtDddf amp=$) k|ltzt eflts k|utL eO sn

vr =(ampamp(mdash -dNo clej[l4 s lxt_ ePsf] 5 9+uf lusectL lgsfLdf cjf]w ljBt kf]n

x6fpg glsPsf] cflb sf0fn] ck]lIft k|ult xg gs]sf] hgfPsf] 5

24 k|ult M kmf]xf] dnf Jojyfkgsf] nflu 8DklkEuml fO6 lgdf0fsf] bf]|f] Kofs]h 7]Ssf eO =$()mdash

-d=c=s afx]sdf_ ( dfr ) df lgdf0f sfo DkGg ug] uL hgjL )^ df Demftf u]sf]

5 cflys jifsf] cGtDddf =(^ k|ltzt dfq eflts k|utL eO =)ampmdash -d=c=s lxt_

vr ePsf] 5 gukflnsfn] pknAw ufpgkg] of]ubfg -ah]6_ dodf pknAw gufPsf] fO6 f]8df

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 361

ljBfno x]sf]n] af6f] vf]Ng glsPsf] 9n lgsfsf] nflu kfOk kg] yfgdf cjf]w ePsf]n] ck]lIft k|ult

xg gs]sf] hgfPsf] 5

25 df]ljnfOh]zg k]ZsL M sfofnon] bf]|f] Kofs]hsf 7]s]bf h]8=cfO=O=L=nfO lbPsf] df]ljnfOh]zg k]ZsL

=amp($ampmdash $(mdash d]t =$()mdash km5of6 ePsf] 5g k]ZsL sd lgodfgf

km5of6 ugkb5

26 sn vr M cfof]hgfn] zb]lv )amp$ cfiff9 dfGtDd = $ amp (mdash vr ePsf] ljj0f k]z u]sf]

5 t cflys ljj0f cgf = ))amp(mdash vr b]vfPsf] 5 cfof]hgfn] lbPsf] ljj0f eGbf

cflys ljj0fdf =$$ $mdash a9L vr b]lvPsf] 5

27 a+s dfHbft M cfof]hgfn] k]z u]sf] cfo ljj0f cgf =) (amp ndash cfDbfgL b]vfPsf] 5 Tot

vrtkm = $ $ndash eO =)))ampampndash dfHbft b]lvPsf]df gljn a+s jLu+hsf] vftf

g+=)) sf] a+s k|df0f cgf =((ampndash dfq b]lvG5 a+s dfHbft =)(ndash 36L

b]lvPsf]df olsg uL lxfa ldnfg ugkb5 o DaGwdf cf=a=sf] cGTodf afFsL sd cfof]hgfsf]

s]lGb|o sfofnodf lkmtf k7fPsf] elg hgfPsf]df f]sf] k|df0f k]z gePsf]n] k]z ugkb5

28 cltqmd0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod sf] cgf yfgLo lgsfosf]

jfldTjjf xs ef]u x]sf] rn crn DklQsf] nut tof uL cDbfgL afFWgkb5 otf DklQx yfgLo

lgsfon] pkof]u ug] uL sjf6 cltqmd0f gxg] Jojyf xgkb5 t )amp$)( ut] dxfgukflnsfsf]

ljleGg yfgdf ynut lgLIf0f ubf b]lvPsf] Aoxf]f lgDg cgf x]sf] 5 M

281 flasdf x]sf] gfnf aLu+h dxfgukflnsfsf] d6df x]sf] eO xf]6n dsfn tyf dxfnIdL ljsf a+ssf]

aLrdf x]sf] dfOlwof kf]vL xlv]tfg SofDk Snfls xf]6n fwfb]jL d]df]lon sn uLtf dlGb af6f]

xFb au]sf] flassf] gfnfdf ljleGg 3wgL +yf dlGb snsf] gfddf dfnkf]taf6 hUufwgL khf hfL

uL gfkL sfofnoaf6 xfnflas d]t u]sf]df f] gfnfdfly x]sf] PPdL xlk6n xlv]tfg SofDk

Snfls xf]6n fwfb]jL d]df]lon sn uLtf dlGb nufot x]sf 3xsf] Dk0f cjw cltqmd0f uL

ePsf] cjw lgdf0fsf] hUufwgL khf ejgsf] gSf d]t 5fglag xgkg] tyf dfnkf]t gfkL sfofnosf

fy ejgsf] gSf kf ug] sdrfLnfO d]t sfafxLsf] bfofdf Nofpgkg] egL yfgLo aflGbfxaf6

dfu Pj+ ugff] x]sf]n] o DaGwdf dxfgukflnsfn] cfjZos 5fglag uL k|ltj]bg lngkb5

fjhlgs ynsf] hUufwgL k|df0fkq k]z ubf sg AolStaf6 sL slxn] vlb eP cfPsf] f]sf] k|df0f

dfu uL lhNnf k|zfg sfofno dfnkf]t sfofno gfkL sfofno lhNnf cbfnt cflb Fu dGjo uL

d=g=kf=n] cf gf] jfldTjdf DklQ NofO +If0fsf] nflu plrt sbd rfNgkg] b]lvG5

282 aLu+h 306f3 lyt k|tfljt lj=kL=pBfg 306f3df xfn a lafgL 6]Dkf] 6]G8 xf6 ahf tyf tsfL

ahf cAojlyt kn] cltqmd0f u]sf] 5

29 cfGtls n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df cfGtls

n]vfkLIf0fn] cfNofPsf Joxf]f pk sfafxL uL clGtd n]vfkLIf0f xFbfsf avt n]vf gt]tf bt agfpg

kb5 t o sfofnosf] cfGtls n]vfkLIf0f k|ltj]bgn] cfNofPsf sgklg Joxf]f pksf] sfafxL eP

u]sf] b]lvg cfPg sfofnodf k]z ePsf] cfGtls n]vfkLIf0f k|ltj]bg slxn] k]z ePsf] xf] vnfOPsf]

5g clGtd n]vfkLIf0fsf] sfafxL xFbfDd d]t cfGtLs n]vfkLIf0fn] cfNofPsf Joxf]f sfofGjog

gxFbf cfGtls lgoGq0f k|0ffnL lkmtnf] xgsf] fy ljlQo zfg hf]lvd GogLs0fdf sfofno sdhf]

xg kUb5 cfGtls n]vfkLIf0fn] cfFNofPsf a]h lgodfgf cn km5of6 ugkb5

30 nfut cgdfg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod pk lgod -_ -u_

adf]lhd pkef]Qmf ldltaf6 sfo ufpbf k|fljlwsn] nfut cgdfg tof ubf nfut cgdfgsf] sddf

dNo clej[l4 s lzf]ef -cf]ex]8_ tyf slG6h]GL sd hgxefuLtfsf] c+z ssectf uL pkef]Qmf

ldltnfO sfd lbgkg] 5 egL Jojyf x]sf] 5 t k|fljlwsn] pkef]Qmf ldltaf6 xg] sfdsf] nfut

cgdfgdf lzf]ef -cf]ex]8_ dfj]z uL nfut cgdfg tof u]sf] b]lvG5 eQmfgL ubf lzf]ef -

cf]efx]8_ sf] sd ssectf uL eQmfgL ePsf] 5 cf]ex]8 sf] c+z d]t dfj]z uL sfd ufpbf

eQmfgLdf pQm sd ssectf uL eQmfgL ubf cf]ex]8sf] sd ssectf ug 56g] pkef]Qmf ldltnfO a9L

eQmfgL xg Sg] Defjgf a9L xg S5 k|fljlwsn] nfut cgdfg tof ubf lgodsf] kfngf u]sf]

b]lvPg

301 yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] a+bf -_ -3_ adf]lhd azfv dfGt

kl5 sfoqmd jf cfof]hgf Demftf ug kfOg] 5g t sfofnon] cflwsf+z of]hgf h]i7 cfiff9 dlxgfdf

Demftf uL ~rfng u]sf] 5 cf=j=sf] cGtdf sfo u]sf] sf0f sfoljlwsf] kfngf ePsf] b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 362

30 2 fjhlgs lglh fem]bfL cjwf0f cGtut gu ef u[xsf] ~rfngsf] lhDdf gtL fxn 6laquo]8nfO k|ltjif

=)))mdash sf] lstfdf jifsf nflu ~rfng ug lhDdf lbOPsf] tyf k|ltjif lstf sd

=amp))))mdash df k|To]s jif Uuml yk xg] uL kgM jifsf] Dofb yk uL 7]Ss c+s =amp$ amp mdash

sfod uL ~rfngsf] lhDdf lbOPsf] 5 o 7]Ssf DaGwL clVtof bkof]u cgGwfg cfof]u x]6f8fdf

phL kL tfxfFaf6 k6s k6s Demftf DaGwL sfuh df+u eO cgGwfg eO x]sf] hfgsfL k|fKt ePsf]

xFbf n]vfkLIf0fdf k]z ePsf] 5g

31 sdrfL sNof0f sf]if M ut ljutdf cjsfz kfPsf sdrfLxsf] pkbfg jfktsf] sd lstfdf eQmfgL

ulPsf] 5 t eQmfgL ug afFsL x]sf] eQmfgL afFsL ljj0f tof kfL flvPsf] 5g sg sdrfLsf]

pkbfg jfktsf] sd slt eQmfgL ug afFsL xsf] 5 eQmfgL ePsf] sd Fu le8fg ug lsPg

cjsfz k|fKt sdrfLxsf] pkbfgsf] sd eQmfgL ubf Uuml fdflhs Iff sssectL ulPsf] 5g ljleGg

( sdrfLsf] ssectL xg] sd =$$(mdash cn uL fhj vftfdf bflvnf xgkb5

32 ddt Def sf]if M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( adf]lhd vlb u]

jfkt eQmfgL lb+bf k|rlnt sfggadf]lhd s s6fP dfq eQmfgL lbg Jojyf x]sf] 5 t sfofnon]

pkef]Qmf ldltn] k]z u]sf] ljndf ljleGg kmdaf6 vlb u]sf] dfnfdfg eQmfgL ubf sssectL u]sf]

5g lgodfgf ssectL xg] cfktsjf6 s jfktsf] sd fhj sfofnodf bflvnf ePsf] eP f]sf]

k|df0f k]z xgkg] cGoyf lghxaf6 =amp mdash cn uL fhj vftfdf bflvnf xgkb5

33 kFhLut vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ pk lgod -_ -v_ adf]lhd

vr ug] sd cfof]hgf DaGwdf ePdf f] cfof]hgf jLs[t eOs]sf] ePdf tyf f]xL lgodfjnLsf]

lgod pklgod -_ adf]lhd gu klifbaf6 jLs[t ah]6 sfoqmdsf] ldfleq xL lgwflt sfodf

vr ugkg] pNn]v 5 t sfofnon] )ampamp sf nflu jLs[t cfof]hgfx )amp cfiff9df Demftf uL

ljleGg )( cfof]hgfdf )ampamp$ df =$(mdash eQmfgL u]sf] b]lvG5 )ampamp$ df pQm

cfof]hgf vr ug] af] gu klifbaf6 ePsf] lg0fo k]z xgkb5

34 ljn ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod adf]lhd sd vr ubf ljn

ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] amp of]hfgdf pkef]Qmf ldltnfO eQmfgL ubf

=$)( $mdash sf] ljn ekfO +nUg 5g ljn ekfO j]usf] vr clgoldt xg] ePsf]n] k|df0f k]z

uL lgoldt ugkb5

35 dNo clej[l4 s M dNo clea[l4 s P]g ) sf] bkmf $ cgf k|To]s btf ePsf] JolQmn] tf]lsP

adf]lhdsf] cjyfdf afx]s sg jt jf ]jf cfklt ubf k|fksnfO ljhs lbgkg] Jojyf 5 t lgdf0f

sfo jfkt lgdf0f JojfoLnfO d=c=s jfksf] sd eQmfgL ePsf]df ljleGg lgdf0f sfodf d=c=s

ljhs k]z ePsf] 5g d=c=s sf] sd bflvnf u]sf] s dfof]hg k|df0f k]z xgkg] cGoyf d=c=s

jfktsf] = ))($mdash cn uL fhj vftfdf bflvnf xgkb5

36 ljn ekfO M kFhLut zLifstkm ljleGg of]hgf of]hgf ~rfng eO = ) $mdash vr n]v]sf] 5 t

uf]Zjf efr ljn ekfO +nUg 5g of]hgfFu DalGwt sfuhft k]z uL lgoldt ugkb5

37 rgf k|sfg M fjhlgs vlb P]g )^$ sf] bkmf $-_ adf]lhd afn]kqsf] rgf fli6laquoo tsf] blgs

klqsfdf tyf pkbkmf $ adf]lhd fli6laquoo tsf] k|sfzgsf] rgf sDtLdf tL lbgsf]] cjlwdf rgf

k|sfzg ugkg] 5 egL Jojyf x]sf] 5 t sfofnon] 8sdf fo atL h8fg sfosf nflu

=$)mdash nfut cgdfg ePsf] af]nkqsf] rgf k|lts blgs klqsfdf ) lbgsf] Dofb lbO rgf

k|sfzg u]sf] lgodFut b]lvPg

38 fo 8s aQL M fo 8s aQL h8fg sfosf nflu pkef]Qmfaf6 Uuml nfut xefuLtfdf of]hgf

~rfng eO pef]Qmfaf6 Demftf eO pkef]Qmfsf] dfFu adf]lhd fo 8s aQL h8fg eOvr ePsf]

b]lvG5 pkef]Qmf ldltn] Demftf adf]lhdsf] sd =$ ()mdash bflvnf gePsf]n] pQm sd

pkef]Qmf ldltaf6 cn pk xgkb5

39 utjifsf] eQmfgL M cflys jif )ampamp df sfofno fdfg tyf OGwg jfktsf] =) mdash vrsf]

ljn eQmfgL ulPsf]df sfofnoaf6 d=n]=k= eQmfgL lbg afFsL ljj0f k|dfl0ft uL eQmfgL u]sf]

gb]lvPsf] lgod+ut dfGg lsPg eQmfgL afFsLsf] ljj0f k]z uL lgoldt ugkb5

40 blgs e|d0f eQf M e|d0f vr lgodfjnL )^$ sf] lgod amp pklgod -$_ adf]lhd sfL sfddf blgs

eQfsf] kRrL k|ltzt sd kfpg] 5 egL Jojyf x]sf] 5 t lgDgfgfsf] blgs e|d0f vr eQmfgL

ubf kms]sf] lbgsf] kf sd vr n]lvPsf] 5 ljleGg $ sdrfLnfO amp k6sdf lgodeGbf a9L eQmfgL

sd =())mdash cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 363

41 hdfgt M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^( pklgod adf]lhd af]nkqjf

8fFs jLs[t ePkl5 af]nkq bftf jf 8fFsafnfaf6 jLs[t 7]s c+ssf] sn sdsf] g]kfn fi6laquo a+saf6

dfGotf k|fKt a+ssf] sDtLdf ^ dlxgf Dofb ePsf] kkmd]G a08 jf gub sd k|fKt ePkl5 7]Ssf kfpg]

a zt vnfO DalGwt 7]s]bf Fu salnot ufO ksectf lbgkg] Jojyf 5 t sfofnon] ljleGg )

7]Ssf c+s =) ampmdash sf] Demftf ubf a+s Uof]G6L a]u g Demftf u]sf] b]lvPsf]n] lgodsf] kfngf

xgkb5

42 7]Ssf Demftf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^amp pklgod $-u_ adf]lhd

sg cfGtls cfo Ps nfv krf xhf kof eGbfsd p7g] ePdf f]em jftfaringff Ps nfv krf

xhf kofeGbf a9L p7g] ePdf af]nkq cfxjfg uL Demftf ugkg]5 egL Jojyf x]sf] 5 sfofnon]

7]ssf cjlw dfKt ePkl5 k|ltkwf ufO 7]Ssf aGbf]at ugkg]df Tof] guL jL=p=d=g=kf=) cnf+

kf]vL 7]Ssfsf] Dofb yk Ps jif tyf 306f3 l6L zfrfno ~rfng 7]Ssf] Dofb yk jif yk ubf

aflifs b]lv ) k|ltzt sd ut jifsf] 7]Ssf c+sdf yk uL Dofb yk u]sf] lgodDdt b]lvPg

43 efu[x ~rfng M fjhlgs lglh fem]bfL cjwf0f cGtut gu ef u[xsf] ~rfngsf] lhDdf gtL

fxn 6laquo]8nfO k|ltjif =)))mdash sf] lstfdf jifsf nflu ~rfng ug lhDdf lbOPsf] tyf k|ltjif

lstf sd =amp))))mdash df k|To]s jif Uuml yk xg] uL kgM jifsf] Dofb yk uL 7]Ss c+s

=amp$^amp mdash sfod uL ~rfngsf] lhDdf lbOPsf] 5 o 7]Ssf DaGwL clVtof bkof]u cgGwfg

cfof]u x]6f8fdf phL kL tfxfFaf6 k6s k6s Demftf DaGwL sfuh df+u eO cgGwfg eO x]sf]

hfgsfL |]tf cWoogsf] qmddf sfofnoaf6 k|fKt ePsf] xFbf clVtof bkof]u cgGwfg cfof]usf] lg0fo

adf]lhd xgkg] b]lvG5 fy ljleGg lgdf0f JojfoLn] cfiff9 dfGtDdsf] 7]Ssf lstf sd

=($^(mdash bflvnf ug af+sL x]sf] b]lvG5

44 PsLs[t DklQ s M yfgLo jfoQ zfg lgodfjnL )^ -+zf]wg lxtsf] lgod $$ pk lgod -

_ adf]lhd gukflnsfn] cfkmgf] If]qleq cfjZostf cgf If]q ljefhg uL Totf] If]q jf k|To]s j8fsf]

aflGbfsf] PsLs[t Dkltsf] ljj0f 5sectf 5sect kdf nut sfod tof ugkg] 5 tyf f]xL lgodsf]

pklgod -_ adf]lhd sfod ulPsf] sof]Uo Dkltsf] dNof+sg f] adf]lhd nfu]sf] PsLs[t Dklt

s eQmfgLsf] nflu gukflnsfn] DalGwt sbftf dIf d+l dlxgfleq ljn k7fO Sgkg] 5 tyf

pklgod -$_ adf]lhd DalGwt sbftfn] f]xL cflys jifleq gufkflnsfdf aemfpg kg] Jojyf x]sf]

5 sfofnon] tf]lsP adf]lhdsf] nut tof uL sbftfnfO ljn k7fpg] u]sf] 5g PsLs[t s

+sngdf 3sf] +rgfsf] dNofIacuteg ubf jiffb]lv Ps lsldsf] u]sf] b]lvG5 +rgf yk ePsf] jf

gePsf] f]sf nflu k|fljlws v6fO tf]lsP adflhdsf] dodf s of]Uo DklQsf] dNofIacutegdf yk +rgfsf]

dNofIacuteg dfj]z ePsf] b]lvbg ut ljutdf s of]Uo DklQsf] dNofIacuteg eO ljleGg +yfaf6 cn ug

afFsL x]sf] PsLs[t s cnLsf nflu cfjZos sfafxL xgkb5

45 sdrfL sNof0f sf]if M ut ljut cf=j=df cjsfz k|fKt sdrfLxsf] pkbfgsf] sd eQmfgL afFsL ljj0f

a]u g k6s] l6Kk0fLaf6 afFsL b]vfO vr n]lvPsf] 5 eQmfgL afFsLsf] ljj0f gePsf]n] sg sdrfLsf]

slt pkbfg eQmfgL ug afFsL 5 olsg ug lsPg

46 s M cflys P]g )amp sf] bkmf $ df cfos P]g ) sf] cgrL adf]lhdsf] s u0fgf uL s

sl66 ugkg] Jojyf x]sf]df sfofnosf ( sdrfLxsf] pkbfg jfktsf] sd eQmfgL ubf fdflhs

Iff s ssectL gulPsf]n] ssectL xg] sd =)(((mdash cn uL fhj vftfdf bflvnf xgkb5

47 ddt Def M 8s af]8af6 $ of]hgf ~rfngsf nflu =(amp$)))mdash lgsff k|fKt ePsf] 5

jLs[t $ of]hgfdWo] 306f3b]lv lhNnf k|zfg xFb cu]Gb| ofbjsf] 3Ddsf] jLs[t sd

= ampmdash sf] of]hgf ~rfng ePsf] 5g sfoqmd jLs[t a]u g ut jifsf] of]hgfdf

=amp$))amp)mdash vr u]sf] b]lvG5

48 kFhLut vr vftf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ pk lgod -_-v_

adf]lhd vr ug] sd cfof]hgf DaGwdf ePdf f] cfof]hgf jLs[t eOs]sf] ePdf tyf f]xL

lgodfjnLsf] lgod pklgod -_ adf]lhd gu klifbaf6 jLs[t ah]6 sfoqmdsf] Ldfleq xL

lgwflt sfodf vr ugkg] 5 egL x]sf] 5 t sfofnon] )ampamp sf nflu jLs[t cfof]hgfx )amp

cfiff9df Demftf uL pQm cfof]hgfdf )ampamp$ df $ of]hgf ~rfng uL = ampampmdash eQmfgL

u]sf] b]lvG5 )ampamp$ df pQm cfof]hgf vr ug] af] klifbaf6 ePsf] lg0fo k]z ePg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 364

49 dNo clej[l4 s M fjhlgs lgdf0f wf lzifsdf lgdf0f sfo u] jfkt lgdf0f JojfoLnfO eQmfgL

ubf d=c=s sd d]t eQmfgL ulPsf] 5 lgdf0f JojfoLn] d=c=s ljhs k]z u]sf] 5g ljleGg

lgdf0f JojfoLn] d=c=s jfktsf] sd fhj vftfd bflvnf eO s dfof]hg ePsf] k|df0f k]z

xgkg] cGoyf d=c=s jfktsf] sd lgdf0f JojfoLaf6 = ) ^(mdash cn uL fhj vftfdf bflvnf

xgkb5

491 dNo clej[l4 s P]g ) sf] bkmf -_ cgf yfgLo lgsfon] cfGtls cfotkm jt jf ]jf laqmL

ubf d=c=s cn pk ugkg]df dxfgukflnsfn] o jif ut jifaf6 lhDd]jfL L cfPsf j6f

7]Ssf tyf )ampamp$ df Demftf ePsf 7]SsfdWo] ljleGg 7]Ssfdf d=c=s cn u]sf] 5g

lgodfjnL cgf pQm s =$$($mdash cn uL bflvnf ugkb5

492 yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod amp pklgod adf]lhd =) xhf jf jL

xhfeGbf a9Lsf] dfnfdfg vlb ubf dNo clea[l4 sdf btf k|df0f kq k|fKt u]sf] JolQm kmd jf

sDkgLFu dfq vlb ugkg] Jojyf x]sf] 5 t sfofnon] Kofg df dfq btf ePsf] kg df]6 jszkaf6

jL xhfeGbf a9L dfnfdfg k6s k6s uL =)ampmdash eQmfgL u]sf] lgodDdt b]lvPg

50 ljn ekfO M fjhlgs lgdf0f wftkm pkef]Qmf ldltFu yfgLo lgsfo cflys k|zfg lgodfjnL

)^$ adf]lhd Demtf uL lgdf0f sfo ufO =$$$mdash eQmfgL ubf pkef]Qmf ldltn] k]z u]sf

lan ekfOdf ljleGg $ lgdf0f sfodf ePsf] ljn ekfO +nUg 5g ljn ekfO k]z uL lgoldt

ugkb5

51 a9L eQmfgL M j8f g+ zflGt 6f]ndf hubLz fkmsf] 3b]lv klZrd x[bogffo0f kl8tsf] 3 xb

306f3Dd 8s lgdf0f sfosf nflu pkef]Qmf ldlt Fusf] Demftfdf gukflnsfn] Joxf]g] c+z

=amp) $ndash x]sf] t eQmfgL =^ndash ePsf] b]lvPsf]n] DemftfeGbf a9L eQmfgL = ((ndash

pkef]Qmf ldltaf6 cn pk xgkb5

511 sdrfLxsf] tnadfg sfod ubf txut k|0ffnLdf tnaeQf vfg] sdrfLxsf] g]kfn sfn] tnadfg

sfod ubf clws[t ftf txsf] sdrfLsf] z tnadfg =)()mdash sfod ePsf] b]lvG5 t

sdrfLxnfO pklrj xsf] tna =$)mdash vr n]lv eQmfgL ulPsf]df a9L tna =)mdash

k|ltdlxgfsf bn] = ())mdashcn xgkb5

512 sdrfLxsf] tnadfg sfod ubf txut k|0ffnLdf tna eQf vfg] sdrfLxsf] g]kfn sfn] tnadfg

sfod ubf clw[st ftf txsf] sdrfLsf] z tnadfg =)()mdash sfod ePsf] b]lvG5 t

sdrfLxnfO pklrj xsf] tna =$)mdash vr n]lv eQmfgL ulPsf]df a9L tna =)mdash k|lt

dlxgfsf bn] =$))mdash cn pk xgkb5

52 lk|mh M Ldf If]q ljsf sfoqmdtkm =amp )))ndash lgsff k|fKt ePsf] tyf nfut xeflutf jfkt

=(ampndash gub bflvnf eO hDdf =(($)ampndash dWo] sfoqmdtkm sn =) ((ndash vr eO

=() $ndash dfHbft x]sf]df pQm sd g]kfn sfsf] a]h vftfdf bflvnf xgkb5

53 clu|d s M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( adf]lhd vlb u] jfkt

eQmfgL lb+bf k|rlnt sfggadf]lhd s s6fP dfq eQmfgL lbg Jojyf x]sf] 5 sfofnon] pkef]Qmf

ldltn] k]z u]sf] ljndf ljleGg $ kmdaf6 vlb u]sf] dfnfdfg tyf cGo eQmfgL ubf sssectL

gu]sf]n] lgodfgf ssectL xg] lgDgfgfsf] s jfktsf] sd fhj sfofnodf bflvnf ePsf] eP f]sf]

k|df0f k]z xgkg] cGoyf lghxaf6 =)ampmdash cn xgkb5

531 sfofnon] sdrfLsf] tna eQmfgL pkef]Qmf ldltnfO eQmfgL ubf tyf dfnfdfg vlbdf ljleGg

JoflQm tyf +yfn] DalGwt JolQm jf kmdn] s jfktsf] sd fhj vftfdf bflvnf u]sf] k|df0f k]z

u]sf] b]lvPg s ssectL ug jfFsL sd =($(ndash cn uL fhj vftfdf bflvnf xgkg] b]lvG5

TouL clgjfo s66L ePsf] s =$) ndash wf6L = ))ndash cGo ssectL =$)$((ndash

s==sf]if ssectL =((ndash d]t =$amp)ndash bflvnf ug afFsL x]sf]n] DalGwt vftfdf bflvnf

xgkb5

532 sfofnon] sdrfLsf] tna eQmfgL ubf fdflhs Iff tyf ef8f sssectL u]sf] 5g ljleGg ( JolQm

jf kmdn] s jfktsf] sd =$()ampndash fhj vftfdf bflvnf u]sf] k|df0f k]z xgkg] cGoyf cn uL

bflvnf xgkb5 TouL clgjfo ssectL ePsf sd bflvnf ug afFsL sdrfL ~rosf]if =$)ampndash

gfuls nufgL sf]if ssectL = mdash aLdf = ))mdash sssectL =)ampmdash cGo sssectL

=$$) mdash d]t sn =$$) mdash DalGwt vftfdf bflvnf xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 365

533 sfofnon] pkef]Qmf ldltn] k]z u]sf] ljndf ljleGg kmdaf6 vlb u]sf] dfnfdfg eQmfgL ubf

sssectL gu]sf]n] lgodfgf ssectL xg] lgDgfgfsf] s jfktsf] sd fhj sfofnodf bflvnf ePsf]

eP f]sf] k|df0f k]z xgkg] cGoyf lghxaf6 = amp)mdash cn xgkb5

534 fo aQL h8fg sfosf nflu lk=P=P=g=h]=eL nfO vr jfktsf] sd =ampmdash eQmfgL ubf

clu|d s jfkt =ampampmdash ssectf xgkg]df =amp()ampmdash dfq ssectf ePsf]n] =$$(mdash lghaf6 cn

uL bflvnf xgkb5

54 s bflvnf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( adf]lhd vlb u] jfkt

eQmfgL ubf k|rlnt sfgg adf]lhd s ssectfP dfq eQmfgL lbgkg] Jojyf x]sf] 5 sfofnon] sdrfLsf]

tna eQmfgL ubf fdflhs Iff sssectL u]sf] 5g ljleGGg ^ sdrfL JolQm jf kmdn] s jfktsf]

sd =amp$)mdash fhj vftfdf bflvnf u]sf] k|df0f k]z xgkg] cGoyf ssectL xg] sd cn uL fhj

vftfdf bflvnf xgkb5

a]h lylt

of] jif dxfgukflnsfsf] n]vfkLIf0faf6 =$( sf]8 nfv amp xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = sf]8 $ nfv xhf lgoldt ugkg] = sf]8 ) nfv xhf k]ZsL =

sf]8 amp nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 366

kfu9L gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -$ nfv xhf of] jif+ cfo - sf]8 $ nfv ( xhf d]t - sf]8

( nfv xhf cfDbfgL ePsf]df - sf]8 amp nfv amp xhf vr+ eO+ -$ nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6

b]lvPsf Joxf]f lgDgfgf 5g M

1 आरथिक वििरणः परसतत आरथिक वििरणबाट कनदरिय अनदानको र५८४५८५५२mdash र गत िरिको मौजदात र२४६३३५८mdash समत आमदानी र६०९२१९११mdash को आमदानीमधय पनदिगत खरि र२८३५८३६०mdash राल खरि र२८४१२३७५mdash भएको दखखरछ उकत खरि मधय र५०८८४७९८mdash पशकी बााकी भएकोल बबनदततय वििरणको z4tf िा विशिसननयता रयन रहको दखखरछ साविक गाविसको ससता लखापरीकषण हन नसकको कारणबाट कोर तथा लखा ननयररणक कायािलयको परको आधारमा एकीकत आय वयय वििरणमा मौजदात दखाइएको छ

2 लखापरीकषण सथानीo ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाउा विकास सममनतल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि पसािगढी गाउा पामलका अरतगितका krvL ljjful7 xkjujfgf jfu]ZjL ltqfgf d]t गा वि स हरल 2०७३४१ दखख 2०७३११२७ सममको शरसताको आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग पश गरको छन लखाkLIf0f xg gs]sf] sf0faf6 cflys sff]afsf] cnfjf |f]t gSfIacuteg cfGtls cfo of]hgf sfofGjog lylt

pkef]Qmf ldltaf6 ePsf] vr Pj+ lhGL fdfgxsf] lhDd]jfL dfHfbf lylt af]df d]t olsg ug lsPg

3 पशकी सथानीय ननकाय आरथिक परशासन पहहलो ससोधन ननयमािली २०६४ को ननयम १८२(३) मा हदएको पशकी तोककएको मयाद मभर तोककएको कायिविरध अपनाइ फछयौट गनि िा गराउन पशकी मलनहदन दि थरीको कतिवय हन वयिसथा छ कायािलयल लखापरीकषण २०७४११२९ समम j8f sfofnoxn] पशकी फछयौट गरको नदखखएकोल

=५०८८४७९८mdash ननयमानसार पशकी फछयौट हनपदिछ

4 lhGL lgLIf0f M cflys sfoljlw lgodfjnL ) $ sf] lgod ) pklgod -_ adf]lhd nut v8f uL flvPsf] lhGL

dfnfdfg s] stf] cjyfdf 5g sfofno k|dvn] Ps jifdf sDtLdf Ps k6s cfkmn] lgLIf0f uL jf Totf]

dfnfdfg lhDdflng] sdrfL afx]s cGo sdrfL jf k|fljlwsaringff lgLIf0f ug nufO Totf] k|ltj]bg lnlvt kdflnO

fVg] Jojyf ugkb5 fy Totf dfndfgsf] ddt Def +If0f ug ufpg kg]df sfofnon] lhGL lgLIf0f

ufPsf] 5g otkm sfofnosf] Wofgfsif0f xgkg] b]lvG5 5 nfut cgdfg M fjhlgs lgsfon] dfnfdfgsf] kf]llkms]zgsf] cwLgdf xL nfut cgdfg tof ugkg] Jojyf

5 sfofnon] nfut cgdfg tof guL dfnfdfg vlb u]sf] kfOof] sfofnon] nfut cgdfg tof uL vlb

ut]tkm Wofg lbgkb5

6 sdrfL snof0f sf]if M o gukflnsfdf lDdnt gePsf uf=lj==xn] sdrfL sNof0f sf]ifsf] nflu vf]n]sf] vftfsf]

ljj0f lnO Jojlyt ugkg] b]lvG5

7 e|d0f vr M e|d0f vr lgodfjnL )^$ sf] lgod pklgod -_ adf]lhd e|d0fdf vl6g] kbflwsfL jf sdrfLn]

e|d0f dfKt ePkl5 lgodfgf kfpg] blgs eQf tyf e|d0f vrsf] ljn e|d0f k|ltj]bg fyljn ekfO DalGwt

sfofnodf k]z ugkg] Jojyf x]sf] 5 blgs e|d0f eQf eQmfgL ubf e|d0f k|ltj]bg flvPsf] 5g clgjfo kdf

blgs e|d0f k|ltj]bg fVgkb5

8 a]h nut M kfu9L gukflnsfdf lDdlnt gePsf uf=lj==xsf] n]vfkLIf0faf6 sfod ePsf] cnpk ugkg]

a]h k]ZsL a]h tyf cGo a]hsf] PsLs[t nut v8f uL cn km5of6sf nflu cfjZos sfafxL xgkgg]

b]lvG5

9 cfGtls cfo M gukflnsf cGtutsf j8fxdf dfnkf]t lkmfl bt kf]vL 7]SsftyfcGo 7]Ssf k6f DaGwL

cfDbfgL afFw]sf] b]lvPg j8fxaf6 cfGtls cfotkm ljleGg fhj 7]Ssf tyf bt cfDbfgL DaGwL ljj0f lnO

k|fKt ePsf cfDbfgL l~rt sf]ifdf bflvnfsf nflu cfjZos sfafxL xgkg] b]lvG5

10 uf8L ef8f M sfofnon] dfls kdf uf8L ef8f lnO =)))))mdash uf8L ef8f jfktvr n]v]sf] b]lvG5

a]h lylt ndashof] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] k]ZsL = sf]8 nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 367

kf]vlof gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -) nfv xhf of] jif+ cfo - sf]8 amp nfv xhf

d]t -^ sf]8 nfv xhf cfDbfgL ePsf]df -$ sf]8 ^ nfv amp xhf vr+ eO+ - sf]8 amp^

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 n]vf k|0ffnL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ adf]lhd gukflnsfsf]

xsdf k|f]befjL n]vfk|0ffnL fVgkg] Jojyf eP tfklg k|f]befjL n]vfk|0ffnL fv]sf] kfOPg

tf]lsPsf] 9fFrfdf n]vf fVgkb5

2 clen]v M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( cgf gukflnsfxn]

fVg kg] egL pNn]v ePsf clwsf+z vftf clen]vx k|of]u ePsf] kfOPg sfofnon] cfDbfgL

cfDbfgLsf] jlus0fsf] JofVof vrsf] auLs0fsf] JofVof blgs cfo lzifsut s Iacuteng

vftf nut cfo vftf Gtng kLIf0f DklQ ljj0f lhGL dfhbftsf] jflifs ljj0f nufot

ljleGg k|sfsf vftf tyf clen]vx k|of]u ePsf] 5g eg] k|of]udf NofOPsf] a+s gubL

lstfa d]t cBfjlws x]sf] b]lvPg k|tt j+s gubL lstfaxdf r]s gDax pNn]v u]sf]

5g eg] clwsf+z 7fpFdf kgn]vg Pj+ RrfOPsf] cjyf x]sf] kfOof] sfggn] tf]s]sf] n]vf

clen]v flv cBfjlws ugkb5

3 36L cfo M ]tfsf] kLIf0faf6 lgDgfgf =^(amp))mdash cfo sfod ugkg]df k|tt

PsLs[t cfo Joo ljj0f cgf ^($()mdash dfq cfo sfod u]sf]n] =ampamp)mdash 36L

dfHbft b]lvPsf] xFbf cfwf lxt ki6 xgkb5

4 fk6L M sfofnon] kFhLut vftf tyf olg]km vftfjf6 fhj afF8kmf8 vftf tyf rfn vftfnfO

fk6L sff]af u]sf] =$mdash f]wegf eO lxfa ldnfg u]sf] b]lvPg f]wegf lnO

lxfj ldnfg ugkb5

5 a9L vr M k|fKt cflys ljj0fxsf] hf]8 hDdf cgf =$(^^mdash dfq vr sfod

xgkg]df PsLs[t cfo Joo ljj0fdf =$^mdash vr sfod u]sf] sf0faf6 =(mdash

36L dfHbft b]lvPsf] xFbf cfwf lxt ki6 xgkg] cGoyf cn eO bflvnf xgkb5

6 kms vr M ljleGg ah]6 pklzifsxsf] a+s gubL lstfadf pNn]v ePsf] sdeGbf kms sd

pNn]v ePsf] cflys ljj0f k]z ePsf] 5 sfofnon] ljleGg $ lzifsdf as gubL lstfj

tyf cflys ljj0fdfdf pNn]v ePsf] vr =$mdash jl9 vr n]v]sf] b]lvof] kms sd

DaGwdf cfwf lxt ki6 uL olsg ugkb5 7 k|zflgs vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ cgf

))))))mdash Dd cfGtls cfo =800971mdash o jifsf] cfosf] cfwfdf cfosf] 60

k|ltzt =480582mdash Dd dfq vr ug kfpgdf 1089381mdash vr n]]v]sf] kfOof]

k|zflgs vrdf lgoGq)f ugkb

8 लखापरीकषण M सथानी ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाउा विकास सममनतल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको -लारग शरसता पश गनिपन उललख छ यो िरि पोखररया नगरपामलका अरतगितका हररहरपर विताि विरञरीििाि भडिहारी मिली पशरामपर िररयाविताि d]t ^ गा विसहरल 2०७३४१ दखख 2०७३११२७ सममको शरसताको आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग पश गरको छन n]vfkLIf0f xg gs]sf] sf0faf6

cflys sff]afsf] cnfjf |f]t gSfs+g cfGtls cfo of]hgf sfofGjog lylt pkef]Qmf

ldltaf6 ePsf] vr Pj+ lhGL fdfgxsf] lhDd]jfL dfHfbf lylt af]df d]t olsg ug

lsPg

9 cfGtls cfo M gukflnsfsf] a ljfgL s Jojfo s crn Dklt s lj1fkg s jif

eLg cn xg gs]sf]df f] sf] sf0f d]t ki6 ePg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 368

10 aSoftf M ut jifsf n]vf kLIf0f k|ltj]bg cgf ut jif Ddsf] =)^(mdash ljleGg 7]Ssf

jfkt cn xgkg] b]lvG5 eg] o jif ljleGg ( 7]Ssfsf] =1154700mdash cn xg afFsL

b]lvPsf]n] Demftfsf] bkmf cgf ) k|ltzt ljnDj zNs d]t u0fgf uL cn ug[kb5

11 dNo clea[l4 s M dNo clea[l4 P]g ) sf] bkmf -_ cgf yfgLo lgsfoxn] cfkmgf]

dftxtsf] If]qaf6 df6f] 9Eumlf u|fe]n afnjf nufotsf] fdu|L laqmL ljt0f ubf JolQm jf

+yfaf6 k|ltzt dNo clea[l4 s cn ugkg] pNn]v ePsf]df ljleGg ) JolQm Pj+

7]Ss]bfxaf6 7]Ssf jf saf]n cIacutedf nfUg] =)mdash dNo clej[l4 s cn u]sf] 5g

12 dfnkf]tsf] clen]v M k|fKt ljj0f cgf qmdzM dfnkf]t jfkt =^()mdash fhj afF8kmfF8

jfkt =)mdash cfDbfgL b]vfOPsf]df dfnkf]t DaGwL clen]v x]sf] 5g lhi6]zg

bt vNg] ljj0f Pj clen]v gx]sf] sf0faf6 cfDbfgL olsg ug lsPg

13 |f]t gSfIacuteg M yfgLo jfot zfg P]g ) tyf lgodfjnL )^ adf]lhd k|To]s

gukflnsfn] cfˆgf] If]qleqsf] zlIfs efuf]lns cjyf k|fs[lts |f]t cGtut vfgL h+un tyf

cGo |f]t kjfwf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf |f]t gSfIcircg jf gu

k|f]kmfOn tof ugkg]df f] tof u]sf] kfOPg

14 as Uof])^L M yfgLo lgsfo cflys k|zfg lgodfjnL 2064 sf] lgod 169-5_ adf]lhd

af]nkq jf f+s jLs[t ePkl Totf] af]nkqbftf jf f+sjfnfaf^ jLs[t amp]s c+ssf] sn

sdsf] g]kfn fi^ laquo a+saf^ dfGotf k|fKt aampssf] sDtLdf dlxgf Dofb ePsf] kkmd]G

a) jf gub sd k|fKt ePkl amp]Ssf kfpg] a zt vnfO DalGwt amp]s]bf +u

salnot ufO ksectf lbgkg] Jojyf x]sf] ljleGg 2 kf]vL amp]Ssfsf] amp]Ssf c+s

=1552500mdash x]sf]df lgodfgf DalGwt amp]s]bfn] a+s Uof]G^L k]z u]sf] g amp]s]bfaf^

k|yd lstf jfktsf] sd bflvnf ePsf] b]lvG t pQm kf]vL amp]Ssf Demftf ePsf]

b]lvPg

15 jflifs vlb of]hgf M fjhlgs lgosfn] b nfv kofeGbf a9L sdsf] vlb ugkg] ePdf

cfufdL cflys jifsf] cgdflgt jflifs sfoqmd tyf ah]6 tof ubf cfufdL cflys jifdf ug]

jflifs vlb of]hgf tof ugkg] JojYff 5 sfofnon] of] jif =^))$mdash sf] vlb sfo

u]sf]df jflifs vlb of]hgf tof u]sf] gkfOPsf]n] lgodsf] kfngf ePsf] b]lvPg vlb sfodf

kfbzLtf doa4tfsf nflu vlb of]hgf cfjZos kg] ePsf]n] lgoddf ePsf] Jojyf

jdf]lhd vlb of]hgf tof ugkb5

16 pkef]Qmf ldlt M pkef]Qmf ldlt DaGwL clen]v gx]sf] sf0faf6 sn slt pkef]Qf

ldltaf6 vr ePsf] x]f osLg ug lsPg |]tf kLIf0faf6 dVo kdf a=p=l=g=^)

lgzt kFhLut cgbfg 8s af]8 g]kfn zLifsaf6 jifeLdf sn =(()ampmdash sf] lgdf0f

sfo pkef]Qmf ldlt dfkmt ufOPsf]df clwsf+z pkef]Qmf ldltx+u ePsf] Demftfdf sfd

z DkGg ugkg] cjlw pNn]v 5g eg] nfut cgdfg sfo DkGg k|ltj]bg ljn

ekfOxdf d]t ldlt pNn]v ePsf] 5g sltko sfoqmdsf] nflu tof ePsf] nfut cgdfg

k|dfl0ft 5g sltko cjyfdf vr sdeGbf lan ekfO gku x]sf] b]lvof] eg] sltko

cjyfdf vreGbf cTofwLs a9L ljn ekfO k]z xg] u]sf] d]t kfOof] fy clwsf+z pkef]Qm

ldltx ljlwjt kdf btf ePsf] b]lvbg eg] fjhlgs kLIf0f ufPsf] d]t b]lvPg

17 sfoDkGg k|ltj]bg M o jif 7]Ssf ePsf] sfoxdWo] =()(^ampmdash ljleGg lgdf0f sfox

cflys jifsf] cGtDddf klg DkGg ePsf] b]lvPg

18 sG6Lh]GL M k|fKt ljj0f cgf =$)$mdash sG6LGh]GL vr b]vfOPsf]df f]sf] 56 clen]v

jf vftf x]sf] kfOPg

19 nIo k|ult M sfofnon] cfkmnfO k|fKt clVtofLsf] Ldfleq xL jflifs nIo tyf sfoqmd adf]lhd

k|ult tof ugkb5 jflifs nIo k|ult ljj0f sfo Dkfbg k|ltj]bg cgrL tof

ePs]f kfOPg nIo k|ult ljj0f tof ug]tkm DjlGwt lgsfosf] Wofg hfgkb5

20 sfo ~rfng sf]ifM yfgLo lgsfo cflys k|zfg lgodfjnL 2064 sf] lgod 22 sf]

pklgod 5 adf]lhd sfo ~rfng vftfdf cflys jifsf] cGtdf sg sd af+sL x] f]

sd zGo uL dn vftfdf lkmtf ugkg] egL Jojyf x]sf]df sfofnon] ut jif o

jif d]t cfGtls sf]if tkm sfo~rfng vftfdf dfHbft x]sf] sd dn vftfdf lkmtf

kampfPsf] g

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 369

21 a]h nut M kf]vLof gukflnsfdf lDdng ePsf fljssf uf=lj==xsf] n]vfkLIf0faf6

sfod ePsf] kf]vLof gukflnsfsf] n]vfkLIf0faf6 sfod ePsf] cn pk ugkg] a]h

k]ZsL a]h tyf cGo a]hsf] PsLs[t nut v8f uL cn km5f6sf nflu cfjZos sfafxL

xgkg] b]lvG5

22 lhGL M sfofnodf x]sf] vr xg] tyf gxg] sltko lhGL vftfsf] kfgfxdf k|dfl0ft ePsf]

b]lvbg fy cflys sfoljlw lgodfjnL )^$ sf] lgod ) pklgod -_ adf]lhd lgod $^

$amp $ adf]lhd nut v8f uL flvPsf] lhGL dfnfdfg s] stf] cjyfdf 5g sfofno

k|dvn] Ps jifdf sDtLdf Ps k6s cfkmn] lgLIf9f uL jf Totf] dfnfdfg lhDdf lng]

sdrfL afx]s cGo sdrfL jf k|fljlwsaringff lgLIf0f ug nufO Totf] k|ltj]bg lnlvt kdf

lnO fVg] Jojyf ugkg]5 Totf] dfndfgsf] ddt Def +If0f ug ufpg kg]5 t

sfofnon] lhGL lgLIf0f ufPsf] 5g otkm sfofnosf] Wofgfsif0f xgkg] b]lvG5

23 sdrfL sNof0fsf]if M o gukflnsfdf lDdng ePsf fljssf uf=lj==xn] sdrfL sNof0f

sf]ifsf] nflu vf]n]sf] vftfsf] ljj0f lnO Jojlyt ugkb5

24 khf vr M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw 2069 sf] klR]b 2

bkmf 13 sf] pkbkmf 1 -s_ adf]lhd klhut sdaf^ rfn k|s[ltsf] vr ug lgif]w

ulPsf]df sfofnon] khf vr afkt =55000mdash vr n]lv eQmfgL u]sf] b]lvG

sfoljlwsf] kfngf ugkb

25 k]ZsL M cflys jifsf] cGtdf ljleGg 13 JoflQmsf] gfddf kmof^ ug af+sL k]ZsL

=896840mdash x]sf]df lgodfgf kmof^sf nflu cfjZos sfafxL xgkg] b]lvG

26 s ssectL M sfofnon] ljleGg tflnd tyf uf]i7Ldf xefuLx k|lzIfsxsf] eQf eQmfgLsf]

s jfkt =^mdash tyf crgf sG6laquoSgnfO 7]Ssf ljnsf] cfO6d g+=$= cgf kDk ]6

ef8f jfkt =())mdash vr n]v]sf]df ) k|ltztn] nfUg] =()mdash clu|d s d]t

=(mdash sssectL ulPsf] 5g lgodfgf ssectL xg] sd cn uL fhj vftfdf bflvnf

xgkg] b]lvG5

27 cwf] lgdf0f sfo M kf]vlof cktfnb]lv lzjjf rfs 8s kSsL 9nfg sfosf] nflu d=c=s

=amp$^^mdash d]t =^$$^amp)mdash sf] nfut cgdfg tof ePsf] cfwfdf )amp( df

rgf k|sfzg uL k|fKt af]nkqdWo] lkG6 sG6Sgsf] d=c=s d]t =$$^))mdash -

=^(( k|ltzt 36L_ sf] af]nkq )amp)^ df jLs[t uL sfo ufP kZrft =amp(ampmdash

sf] dfq sfo ePsf] cjyfdf gukflnsfn] sfo DkGg ePsf] k|ltj]bg tof uL pQm sd

eQmfgL ePsf] b]lvof] 8s lgdf0f sfo ugcl3 j] ePsf] 5g eg] nfut cgdfg sf] fydf

b ljZn]if0f x]sf] d]t kfOPg ljhs g+=)) af6 =)$(^mdash d=c=s d]t

=(amp eQmfgL xFbfsf] pQm jLhssf] ldlt RrfOPsf] cjyfdf x]sf] sf0faf6 pQm

d=c=s cfGtls fhj sfofnodf bflvnf eP gePsf] olsg ug glsPsf] fy sn ugkg]

sfdsf] cgkftdf sLa $ k|ltzt 36L sfd ePsf] cjyfdf gukflnsfn] sfo jLsf uL

sfoDkGg k|ltj]bg tof u]sf] cjyfdf afsL sfd s] sg dfWodaf6 slxn] DkGg ulg] xf]

ki6 5g eg] sfd ck 5f]8g] 7]Ss]bf dfly lgodfgf sfafxL gxgsf] sf0f d]t ki6

ePg lghsf] gfddf x]sf] wf6L a+s Uof]G6L d]t hkmt uL lgodgfsf] afFsL sfd

DkGg ugkg] b]lvG5

28 jf0f oGq M sfofnon] Dofd OG6k]g k|f=ln=sf7df8f+sf] jLhs g+=)^$ cgf jf0f lgoGq

vlb jfkt =($)))mdash vr n]v]sf]df cfjZos hgzlQm gePsf] sf0fn] n]vfkLIf0f

cjlwDd k|of]udf cfPsf] b]lvPg gukflnsfn] oyfSo jf0f lgoGqs k|of]usf] nflu Wofg

lbgkb5

29 36L sfo M sfofnon] fljs j8f g+= xfn j8f g+=( xLof dlGbdf sne6 lgdf0fsf] nflu

d=c=s d]t =^mdash sf] nfut cgdfg tof ePsf] cfwfdf k|fKt b]6dWo] fw]s[i0f

lgdf0f ]jfsf] =^)mdash sf] 7]Ssf ldlt )amp$ df jLs[t uL Demftf ePsf]df

sfoDkGg k|ltj]bg cgf =amp^^mdash sf] dfq sfo DkGg ePsf] b]lvof] pQm lgdf0f

]jfaf6 hfL ePs]f ljhs g+=) ldlt )amp$ df d=c=s =(ampmdash ljn dNo

=amp^^mdash d]t sn =(()amp$mdash sf] jLhs k]z ePsf]df d=c= s afx]s =amp^^mdash

dfq eQmfgL ePsf] kfOof] vb nfut cgdfgeGbf a9L sdsf] 7]Ssf jLs[t u]sf] nfut

cgdfgsf] tngfdf =^ k|ltzt 36L sfd u]sf] jLhs cgfsf] sd eQmfgL d]t gePsf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 370

cjyfdf pQm vr lgoldt dfg gSg] b]lvPsf]n] d=c=s bflvnf jf dfof]hgsf] k|df0f vr

ki6ofOsf] cfwf k]z xgkb5

30 s ssectL M rfn cgbfgtkm gukflnsfn] ljleGg 4 sfoqmd vr eQmfgL ubf clu|d sssectL

gulPsf]] =1908mdash cn uL fhj vftfdf bflvnf xgkb5

31 36L k|ult M 8s af]8 g]kfnsf] )amp$ sf] kqfgf ^ j6f 8ssf] nflu =^$$)mdash

sf] nfut cgdfgdWo] =$)))))mdash Joxf]g] pNn]v ePsf]df cflys jifsf] cGtDd k|ultsf]

cfwfdf =amp($ndash dfq lgsff k|fKt uL vr u]sf] kfOof] ^ j6f 8sdWo]

=)(^mdash nfut cgdfgsf] kf]vlof k]6laquof]n kDk llof 8ssf] sfodfq DkGg ePsf]

b]vfOPsf] 5 eg] =$)$)mdash Nffut cgdfgsf] kfj xfp rfs 8|dfk 8ssf] nflu o

jif eQmfgL ePsf] b]lvof] sn 8sxsf] cfwfdf hDdf ^^ k|ltzt dfq k|ult b]vfOPsf]df

36L k|utLsf] sf0f ki6 5g

32 Demftf M kf]vlof k]6laquof]n kDkb]lv llofDdsf] 8s ddtsf] nflu =mdash sf] nfut

cgdfg tof ePsf]df pkef]Qmf ldlttkm =ampampndash gukflnsftkm ^)))))mdash d]t

sn ampampmdashsf] sfo ug] uL )amp$ df Demftf eP cgk eQmfgL d]t ePsf]df

oL nfut cgdfgeGbf =mdash sf] a9L Demftf ugsf] cfwf ki6 ePg

33 fdlhs Iff sfoqmd M o jif ljleGg uf=lj= gukflnsfsf] fdflhs Iff jfkt

=22334800mdash afn +If)f eQftkm jfkt =2004800mdash d]t =24339600mdash

vr n]lvPsf]dWo] uf]ljGbk jf g+=14 15 sf] nflu j+s dfkmt =1299600mdash vr

n]v]sf] DaGwdf a+sn] nfeu|fxLsf] vftfdf sd hDdf ePsf] ki^ b]lvg] uL nfeu|fxLsf]

j+s vftf g+= hDdf ePsf] sd xLtsf] ljj)f rfdfls kampfpg kg] o ljj)fnfO

ljt)f ePsf] ekfO dflgg] pNn]v ePsf]df f] cgfsf] ljj)f pknAw ePg

331 fdflhs Iff sfoqmd ~rfng sfoljlw 2072 sf] cgrLndash5 10 adf]lhd fdflhs

Iff eQf kfpg] nfeu|fxLsf] ljj)f tof uL f]sf] cfwfdf eQf vr n]Vgkg] Jojyf

x]sf] lgb]lzsfn] tf]s]sf] (f+rfdf cgrLx cBfjlws u]sf] gkfOPsf]n] eQf kfpg]

nfeu|fxL JolQmxsf] +Vof gfdgfd]L lefg ug] cfwf b]lvPg lgb]lzsfn] Jojyf u]

cgf a cgrLsf] lefg uL fdflhs Iff eQf vr n]Vg]tkm sfofnon] Wofg

lbgkb

333 fdflhs Iff sfoqmd ~rfng sfoljlw )amp sf] bkmf -^_ adf]lhd k|To]s rfdflsdf

eQmfgL u]sf] sdsf] ekfO k|To]s rfdfls leqdf g k]ZsL km5f6sf nflu DalGwt sfofnodf

k7fpgkg] 5 egL pNn]v 5 sfofnon] rfdflskdf k]ZsL lbPsf] 5 pQm k]ZsL sd km5f6

geO xfnDd k]ZsL g x]sf]] 5 otkm sfofnosf] Wofgfsfif0f xgkb

34 fdflhs Iff k]ZsL M cflys jifsf] cGtdf sdrfLsf] gfddf km5of6 ug afFsL k]ZsL

=^)^))mdash tyf j8f ldlttkm sdrfLsf gfddf =))mdash d]t

=$ampamp))mdash k]ZsL cn km5of6sf nflu cfjZos sfafxL xgkb

35 k]ZsL M sfofnon] kFhLut cgbfg fljssf uf=lj==cflys jifsf] cGtdf ljleGg ^ j8f

ldltxsf] gfddf km5of6 ug afFsL k]ZsL =()(((mdash tyf rfn cgbfgtkm

=^amp^mdash d]t sn =)$^^(mdash x]sf]df pQm k]ZsL sd lgodfgf km5of6

xgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 ampamp nfv ^ xhf a]h b]lvPsf]df k|flDes

k|ltj]bg pknJw ufPkl5 =^ nfv ( xhf km5of6 u]sf]n] = sf]8 ( nfv $ xhf a]h

km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] =$ nfv amp

xhf k]ZsL = sf]8 ) nfv ( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 371

axbdfO gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -$) nfv xhf of] jif+ cfo -^ sf]8 $ nfv

xhf d]t -^ sf]8 nfv ) xhf cfDbfgL ePsf]df - sf]8 ( nfv ( xhf vr+ eO+ -

( nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 आरथिक वििरण आरथिक वििरणबाट कनदरिय अनदानको र६४८११ ०९७mdash र गत िरिको मौजदात र४००७५१८mdash समत आमदानी र६८८१८७१५mdashको आमदानीमधय पनदिगत खरि र२३३८१ ९४१ mdashराल खरि र३६५०६४१७mdash भएको दखखरछ उकत खरिमधय र५५२११ ७३६mdash पशकी बााकी भएकोल बबनदततय वििरणको शदधता िा विशिसननयता रयन रहको दखखरछ साविक गाविसको ससता लखापरीकषण हन नसकको कारणबाट कोर तथा लखा ननयररणक कायािलयको परको आधारमा एकीकत आय वयय वििरणमा मfजदात दखाएको छ

11 सघीय सररना पिािधार विकास कायिकरम पनदिगततफि िक नगदी ककताब अनसार र३४३३७३८mdash खरि दखखएकोमा र ३३९७०३४mdashको आरथिक वििरण पश भएको छ र ३६७०४mdash फरक परको समबरधमा शपषट हन पन दखखरछ

2 लखापरीकषण M सथानीय ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाउा विकास सममनतल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि पसािगढी गाउा पामलका अरतगितका axcL lk8fL eff6f uDxLof jlofljtf

gubfxf fdguL ljgtfdk d]t amp गा विसहरल 2०७३४१ दखख 2०७३११२७ सममको शरसताको आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग पश गरको छन लखा kLIf0f xggs]sf] sf0faf6 cflys sff]afsf] cnfjf |f]t gSfIacuteg cfGtls cfo of]hgf sfofGjog

lylt pkef]Qmf ldltaf6 ePsf] vr PjlhGL fdfgxsf] lhDd]jfL dfHfbf lylt af]df

d]t olsgug lsPg

3 पशकी फछयौट सथानीय ननकाय आरथिक परशासन पहहलो ससोधन ननयमािली २०६४ को ननयम १८२३ मा हदएको पशकी तोककएको मयादमभर तोककएको कायिविरध अपनाइ फछयौट गनि िा गराउन पशकी मलनहदन दि थरीको कतिवय हन वयिसथा छ कायािलयल लखापरीकषण ममनत २०७४१०२९ समम j8f sfofnoxn] =55211736mdash पशकी फछयौट गरको नदखखएकोल ननयमानसार पशकी फछयौट हनपदिछ

4 lhGL lgLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ) pklgod -_ adf]lhdlgod

$^ $amp $ adf]lhd nut v8f uL flvPsf] lhGL dfnfdfg s] stf] cjyfdf 5g sfofno

k|dvn] Ps jifdfsDtLdf Ps k6s cfkmn] lgLIf0f uL jfTotf] dfnfdfg lhDdflng] sdrfL

afx]s cGosdrfL jfk|fljlws 4ff lgLIf0f ug nufO Totf] k|ltj]bg lnlvt kdflnO fVg]

Jojyfugkb5 fy Totf dfndfgsf] ddt Def +If0f ug ufpg kg]df sfofnon]

lhGL lgLIf0f ufPsf] 5g otkm sfofnosf] Wofgfsif0f xgkg] b]lvG5 5 nfut cgdfg M fjhlgs lgsfon] dfnfdfgsf] kf]llkms]zgsf] cwLgdf xL nfutcgdfg

tof ugkg] Jojyf 5 sfofnon] nfut cgdfg tof guL dfnfdfg vlb u]sf] kfOof]

sfofnon] nfut cgdfg tof uL vlb ut]tkm Wofg lbgkb5

6 sdrfL sNof0fsf]if M o gukflnsfdf lDdng ePsf fljssfuf=lj==xn] sdrfL sNof0f

sf]ifsf] nflu vf]n]sf] vftfsf] ljj0f lnO Jojlyt ugkg] b]lvG5

7 e|d0f vr M e|d0f vr lgodfjnL )^$ sf] lgod pklgod -_ adf]lhd e|d0fd vl6g]

kbflwsfL jfsdrfLn] e|d0f dfKteP kl5 lgodfgf kfpg] blgseQf tyf e|d0f vrsf] ljn

e|d0f k|ltj]bg fyljn ekfO DalGwt sfofnodf k]z ugkg]5 egL Jojyf x]sf] 5 blgs

e|d0f eQf eQmfgL ubf e|d0f k|ltj]bg flvPsf] 5g clgjfo kdf blgs e|d0f k|ltj]bg

fVgkg] b]lvG5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 372

8 a]h nut M kfu9L gukflnsfdf lDdng ePsf fljssfuf=lj==xsf] n]vfkLIf0faf6

sfodePsf] cnpk ugkg] a]h k]ZsL a]h tyfcGo a]hsf] PsLs[t nut v8f uL cn

km5f6sf nflu cfjZos sfafxL xgkb5

9 cfGtls cfo M gukflnsfcGtutsf j8fxdf dfnkf]t lkmfl bt kf]vL

7]SsftyfcGo 7]Ssf k6f DaGwL cfDbfgL af+w]sf] b]lvPg j8fxaf6 cfGtls cfotkm

ljleGg fhj 7]Ssftyf bt cfDbfgL DaGwL ljj0f lnO k|fKt ePsf cfDbfgL

l~rt sf]ifdf bflvnfsf nflu cfjZos sfafxL xgkg] b]lvG5

10 uf8L ef8f M sfofnon] dfls kdf uf8L ef8f lnO =)))))mdash uf8L ef8f

jfktvr n]v]sf] b]lvG5

11 s bflvnf M as gubL lstfa cgf cflys jifsf] cGtDd s bflvnf afsL b]lvPsf]

=))ndash n]vf kLIf0f cjlwDd klg bflvnf gePsf]n] pQm sd j l~rt sf]ifdf

bflvnf xgkg] b]lvG5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv ) xhf a]h km5 of 6 ug

afFsL x]sf] 5 f]dWo] cn ugkg] = xhf lgoldt ugkg] =amp xhf k]ZsL = sf]8

nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 373

7f]L ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -amp nfv ( xhf of] jif+ cfo - sf]8 nfv ^)

xhf d]t - sf]8 ) nfv $( xhf cfDbfgL ePsf]df - sf]8 nfv amp) xhf vr+ eO+ -^

nfv amp( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 पशकी सथानीय ननकाय आरथिक परशासन पहहलो ससोधन ननयमािली २०६४ को ननयम १८२(३) मा हदएको पशकी तोककएको मयादमभर तोककएको कायिविरध अपनाइ फछयौट गनि िा गराउन पशकी मलनहदन दि थरीको कतिवय हन वयिसथा छ कायािलयल लखापरीकषणको अिरधसमम ljleGg amp j8f

sfofnoxsf] gfddf x]sf] =$)ampampamp$mdash पशकी फछयौट गरको नदखखएकोल ननयमानसार पशकी फछयौट हनपदिछ

2 लखापरीकषण सथानीय ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाउा विकास सममनतल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि सिणिपर गाउा पामलका (हाल ठोरी गाउा पामलका) अरतगितका 7f]L lgdnjtL

j0fk dxfb]jk6L ]9jf गाविसहरल २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सोभरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस तफि का ििा सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =$ sf]8 ) nfv amp$ xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] k]ZsL =$ sf]8 ) nfv amp$ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 374

l5kdfO ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -$^ nfv xhf of] jif+ cfo - sf]8 amp nfv ) xhf

d]t - sf]8 nfv $ xhf cfDbfgL ePsf]df - sf]8 ) nfv ^ xhf vr+ eO+ -$ nfv

amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 सररत कोर नपाल सरकारल २०७४२१७ मा िारी गरको सथानीय तहको सिा सरालन तथा वयिसथापन समबरधी आदश २०७४ अनसार आरथिक िरिको अरतमा खरि नभई बााकी रहको रकम सथानीय सिि सररत कोरमा दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल पनदिगत र राल खातामा खरि नभई बााकी रहको र८११२९०६mdash सििसररत कोरमा दाखखला गरको छन

2 किि सामानदिक सरकषा भतता वितरण नभई बााकक रहको रकम नपाल सरकारको सररत कोरमा दाखखला गनिपन उललख छ गाउा पामलकाको पशकी फरछयौट गदाि कफताि भएको र४८०००mdash सिि सररत कोरमा दाखखला गरको छन

3 धरौटी यो िरि गाउा पामलकाल र१६४६६mdash धरौटी परापत गरको छ उकत रकमको दाखखलाको बक परमाण पश भएको छन

4 आरतररक k]ZsL आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(१) मा सरकारी कामको लारग पनदशक हदन पदाि आिशयक हो होइन यककन गनिपदिछ यो िरि कायािलयल सघीय सररना सधारकि लारग समपणि कायि गरी रकम मौजदात रहको अिसथामा ििा न ४ तलसीबिािको नाममा आरतररक आयतफि को र१ ८७०००mdash पशकी खरि लखको छ खास परयोिन विनाको पशकी लखापरीकषण अिरध २०७४१०२४ समम फछयौट गरको 5g

5 नदिरसी ननरीकषण आरथिक कायिविरध ननयमािली २०६४ को ननयम ५०(१) मा लागत खिा गरी राखखएको नदिरसी माल सामान क कसतो अिसथामा छन कायािलय परमखल एक िरिमा कमतीमा एक पटक आफल ि अरय कमिरारी िा पराविरधकबाट ननरीकषण गनि लगाई तयसको परनतिदन मलखखत रपमा मलनपन उललख छ यो िरि गाउा पामलकाल र४६७१ २८३mdash को सामान खररद गरकोमा नदिरसी बावरिक ननरीकषण गरको छन

6 पशकी आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४ (३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग ििा कायािलयहरलाई हदएको पशकी र४३०२६९०९mdashफछयौट भएको छन

7 लखापरीकषण सथानीय ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाउा विकास सममनतल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि सिणिपर गाउा पामलका (हाल ठोरी गाउापामलका) अरतगितका ननमन गाविस हरल २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सो भरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस ममिािपर समभौता ियमगलापर मभसिा तलसीबिाि d]t ििा सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv ( xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] lgoldt ugkg] = nfv ampamp xhf k]ZsL =$ sf]8 nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 375

wf]ljlg ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -$ nfv xhf of] jif+ cfo -$ sf]8 amp nfv amp xhf d]t - sf]8 amp

nfv ( xhf cfDbfgL ePsf]df -$ sf]8 nfv xhf vr+ eO+ -$ nfv amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf

Joxf]f lgDgfgf 5g M

1 सररत कोर नपाल सरकारल २०७४२१७ मा िारी गरको सथानीय तहको सिा सरालन तथा वयिसथापन समबरधी आदश २०७४ अनसार आरथिक िरिको अरतमा खरि नभई बााकी रहको रकम सथानीय सिि सररत कोरमा दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल पनदिगत र राल खातामा खरि नभई बााकी रहको र४१९६०५३mdash सिि सररत कोरमा दाखखला गरको छन

2 कर दाखखला आयकर P]g २०५८ को दफा ९५ (क)(६) मा तोककएको समयमा अरिम करकटटी रकम दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल कटटी गरको अरिम कर र२५९५mdash आरतररक रािसि कायािलयमा पठाएको छन

3 पशकी आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग ििा कायािलयहरलाई हदएको पशकी र३४४८२१८२mdash फछयौट भएको छन

4 विल भरपाई आरथिक कायिविरध ननयमािली २०६४ को ननयम ३६(३) मा खरि गदाि खरिको विल भरपाई सहहतको लखा राखनपन उललख छ यो िरि गाउपामलकाल भौ न २५ ममनत २०७३१९ मा कमपयटर ममित तथा ििान गर िापत मामसक र३००००mdash का दरल बशाख िषठ र अराढको र९००००mdash आररया एिकशन परामललाई भकतानी गदाि विल भरपाई सहहत आिशयक कागिात k]z u]sf] 5g

51 यो िरि गाउपामलकाल साविक ििा g+= n] ljleGg ) sfoqmd tyf j8f g+=$ n] ljleGg amp sfoqmdsf] पशकी फछयौट गदाि र १८२८९३५mdash को आिशयक कागिातहर k]z u]sf] छन

5 करकटटी आयकर P]g २०५८ को दफा ८८(५) मा भािा भकतानी गदाि १० परनतशत अरिम करकटटी गनिपन उललख छ यो िरि गाउा पामलकाल शरिण कमार महतोलाई सिारी भािा र६३०००mdash भकतानी गदाि १० परनतशत अरिम कर र६३००mdash असल गरको छन असल गरी रािसि आरतररक रािसि कायािलयमा बझाउन पदिछ l

6 करकटटी दाखखला आयकर P]g २०५८ को दफा ९५ (क)(६) मा तोककएको समयमा अरिम करकटटी रकम दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल कटटी गरको अरिम कर र८०११mdash आरतररक रािसि कायािलयमा पठाएको छन

7 नगद दाखखला आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(२) अनसार हदएको पशकी खरि नभई बााकी रहमा गत विगत िरिको भएमा बरि खातामा र राल िरिको भएमा पशकी हदन कायािलयको बक खातामा िममा गनिपन उललख छ यो िरि गाउपामलकाल पशकी फछयौट गदाि कफताि आएको नगद र१३६०६४mdash fljssf levdk tyf n+ul8 uL xfnsf ििा सममनतहरको खातामा िममा गरकोल उकत रकम गाउपामलकाको खातामा िममा गनिपदिछ

8 कोर कटटी दाखखला पररमलत काननअनसार कमिरारीहरको कोर कटटी रकम समयम दाखखला गनिपन उललख छ यो िरि कमािरारीहरको तलबबाट कटटी गररएको सरयकोर रकम र२५१४५mdash दाखखला गरको छन

9 लखारीकषणः सथानीय ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गा वि स ल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि साविक गाउा विकास मसममतको कायािलय घोिदौिा वपपरा मभखमपर हररहरपर नति लगिी र धोबबनील २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सोभरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस तफि का ििा सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$ sf]8 amp nfv amp xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg]

= xhf lgoldt ugkg] = nfv amp xhf k]ZsL = sf]8 $$ nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 376

hugfyk ufFpkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv xhf of] jif+ cfo - sf]8 nfvd]t -

sf]8 ( nfv xhf cfDbfgL ePsf]df - sf]8 nfv ^ xhf vr+ eO+ -^ nfv xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 आरतररक आय यो िरि गाउपामलकाको कायािलयल मालपोत आरतररक आय र१ १९२mdash दखाएको छ मालपोत आमदानी समबरधी कन पनन कागिात लखापरीकषणमा पश भएको छन

2 मौजदात बढी यो िरि गाउपामलकाल बक नगदी ककताब अनसार र६५८४८४१ mdash मौजदात दखखएको छ सररत कोरको बक सटटमरट अनसार र६६०६००४mdash दखखएकोल बक बढी दखखएको र२१ १६२mdash यककन गरर आमदानL िनाउन पदिछ

3 किि आरथिक कायिविरध ननयमािली २०६४ को ननयम ३३(क) मा किि नहन बिट मशरिकको आरथिक कारोबार बरद गर पनछ ननकासा र खरिको लखा अदयािरधक गरी बााकी रहको रकम समबनदरधत कायािलयल कोर तथा लखा ननयररक कायािलयमा कफताि गनिपन उललख छ यो िरि गाउा पामलकाल सामानदिक सरकषा र बाल सरकषण भतता वितरण गनि ििा कायािलयहरलाई हदएको पशकी फछयौट गदाि कफताि परापत भएको र७३७८०२mdash नदिलला समरिय सममनत माफि त कोर तथा लखा ननयररक कायािलयमा पठाएको छन कोर तथा लखा ननयररक कायािलयमा नपठाएको रकम नपाल सरकारको सिि सररत कोरमा दाखखला गनि पदिछ

4 पशकी आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग ^ ििा कायािलयहरलाई हदएको पशकी र३५०६५४४८mdash फछयौट भएको छन

5 लखारीकषण सथानीय ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाविसल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि साविक गाउा विकास मसममतको कायािलय वपिाररगठी िानकीटोला विििननया िगरनाथपर ममसहानन र औराहाल २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सो भरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस तफि का ििा सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

of] jif pkdxfgukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv xhf a]h km5of6 ug

afFsL x]sf] 5 f]dWo] cn ugkg] =amp nfv ^) xhf k]ZsL = sf]8 ) nfv ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 377

ksxfdgk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -^) nfv ampamp xhf of] jif+ cfo - sf]8 nfv

xhf d]t -^ sf]8 nfv xhf cfDbfgL ePsf]df - sf]8 nfv $ xhf vr+ eO+ -$

nfv amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 सररत कोर नपाल सरकारल २०७४२१७ मा िारी गरको सथानीय तहको सिा सरालन तथा वयिसथापन समबरधी आदश २०७४ अनसार आरथिक िरिको अरतमा खरि नभई बााकी रहको रकम सथानीय सिि सररत कोरमा दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल पनदिगत र राल खातामा खरि नभई बााकी रहको र८४७८८११ mdash सिि सररत कोरमा दाखखला गरको छन

2 पशकी आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग ििा कायािलयहरलाई हदएको पशकी र३६१ ०३२५३mdash फछयौट भएको छन

3 लखारीकषण yfgLo ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाविसल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि साविक गाउा विकास मसममतको कायािलयधोर सिािहा पकहामनपर लहािरथकरी र सबठिाल २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सो भरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस तफि का ििा सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$ sf]8 $ nfv xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] lgoldt ugkg] =$ nfv amp xhf k]ZsL = sf]8 ^ nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 378

k6]+jf ufnL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpkflnsfsf] ut jif+sf] dfHbft -( nfv ( xhf of] jif+ cfo - sf]8 $ nfv ^

xhf d]t - sf]8 $ nfv $ xhf cfDbfgL ePsf]df -$ sf]8 (( nfv $^ xhf vr+ eO+ -$

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lk|mh M सामानदिक सरकषा कायिकरम सञरालन कायिविरध २०६९ को दफा १५ ४ मा सामानदिक सरकषा कायिकरमको लारग ननकासा भएको रकम सोही आरथिक िरिमा खरि नभएमा किि हन उललख भएको छ यो िरि नदिलला समरिय सममनत माफि त ननकासा भएको रकममधय सामानदिक सरकषातफि र४१६००mdash

र बाल सरकषणतफि र८८००mdash समत र५०४००mdash ननकासा नभई बााकी रहकोमा नपाल सरकारको सररत कोरमा दाखखला गरको छन

2 आरतररक आय यो िरि गाउापामलकाल पोखरी ठकका िापत र७६०००mdashआमदानी दखाएको छ पोखरी ठकका समबरधी कन पनन कागिात लखापरीकषणमा पश भएको छन

3 पशकी M आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग amp ििा कायािलयहरलाई हदएको पशकी र५०८३७०१४mdash फछयौट भएको छन

4 लखारीकषण M सथानी ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गा वि स ल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि साविक गाउा विकास मसममतको कायािलय सपौली नदितपर शकर सरया सोनराि गादी पटिाि सगौलीर ननरटाल २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सो भरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस तफि का jj8f सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 ( nfv ^ xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] lgoldt ugkg] = nfv ^ xhf k]ZsL = sf]8 nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 379

ljGbjflgL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -amp nfv ^) xhf of] jif+ cfo -$ sf]8 nfv ^

xhf d]t -$ sf]8 ^ nfv ^ xhf cfDbfgL ePsf]df -$ sf]8 $ nfv $$ xhf vr+ eO+

nfv amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 सररत कोर नपाल सरकारल २०७४२१७ मा िारी गरको सथानीय तहको सिा सरालन तथा वयिसथापन समबरधी आदश २०७४ अनसार आरथिक िरिको अरतमा खरि नभई बााकी रहको रकम सथानीय सिि सररत कोरमा दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल पनदिगत र राल खातामा खरि नभई बााकी रहको र४९८१ ९९१ mdash सिि सररत कोरमा दाखखला गरको छन

2 आरतररक आय यो िरि गाउा पामलकाल आरतररक आय र१ ६६०७४mdash दखाएको छ परापत भएको आय क िापत कनत हो सो समबरधी कन पनन कागिात लखापरीकषणमा पश भएको छन आरतररक आय विना परमाण र आिशयकता बगर न ििा न ५ परसौनी भाठालाई पशकी हदएको छ

3 नदिरसी ननरीकषण आरथिक कायिविरध ननयमािली २०६४ को ननयम ५०(१ ) मा लगत खिा गरी राखखएको नदिरसी माल सामान क कसतो अिसथामा छन कायािलय परमखल एक िरिमा कमतीमा एक पटक आफल ि अरय कमिरारी िा पराविरधकबाट ननरीकषण गनि लगाई तयसको परनतिदन मलखखत रपमा मलनपन उललख छ यो िरि गाउा पामलकाल र३३८७७६२mdash को सामान खररद गरकोमा नदिरसीको बावरिक रपमा ननरीकषण गरी सोको परनतिदन पश भएको छन

4 पशकी आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग ििा कायािलयहरलाई हदएको पशकी र३८४४९८५८mdash फछयौट भएको छन

5 लखारीकषण yfgLo ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाविसल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि साविक गाउा विकास मसममतको कायािलयबहअिाि भाठाझौिागठी अमरपटी र परसौनी भाठाल २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सो भरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविसतफि का ििा सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

of] jif ufpkflnsfsf] n]vfkLIf0faf6 =$ sf]8 ^( nfv xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo lgoldt ugkg] = nfv ^ xhf k]ZsL = sf]8 $ nfv $( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 380

a]Njf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -amp nfv xhf of] jif+ cfo - sf]8 $ nfv $

xhf d]t -^ sf]8 nfv xhf cfDbfgL ePsf]df - sf]8 ^ nfv ^ xhf vr+ eO+ -^

nfv $ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 आरतररक आय M यो िरि गाउा पामलकाको नाममा र५२५५mdashआरतररक आय िममा भएको छ आरतररक आय समबनदरध कन पनन कागिात लखापरीकषणमा पश भएको छन

2 सररत कोर नपाल सरकारल २०७४२१७ मा िारी गरको सथानीय तहको सिा सरालन तथा वयिसथापन समबरधी आदश २०७४ अनसार आरथिक िरिको अरतमा खरि नभई बााकी रहको रकम सथानीय सिि सररत कोरमा दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल पनदिगत र राल खातामा खरि नभई बााकी रहको र६२०३९३mdash सिि सररत कोरमा दाखखला गरको छन

3 करकटटी दाखखला आयकर ऐन २०५८ को दफा ९५(क)(६) मा तोककएको समयमा अरिम करकटटी रकम दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल कटटी गरको अरिम कर र५६४७mdash आरतररक रािसि कायािलयमा पठाएको छन

4 अरिम कर आयकर ऐन २०५८ को दफा ८८ अनसार कर वििक पश नगरकोमा १५ अरिम कर असल गनिपन उललख छ यो िरि गाउा पामलकाल सघीय सररना विकास राल भौरर न २६ ममनत २०७४३१८ बाट आयाि एिकशन िीरगिलाई र९००००mdash भकतानी गदाि र९००mdash मार अरिम करकटटी गरकोल नपग र१२६००mdash असल गरी रािसि खातामा दाखखला गनिपदिछ

5 पशकी आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग amp ििा कायािलयहरलाई हदएको पशकी र४६०७८०९५mdash फछयौट भएको छन

6 विल भरपाई आरथिक कायिविरध ननयमािली २०६४ को ननयम ३६(८) मा भकतानी हददा ररत पगको िाार गनिपन उललख छ यो िरि गाउा पामलकाल बाल सरकषण मशरकि हरमा विल भरपाई बगर न र४४००mdash भकतानी गरको छ विल भरपाई बगर भकतानी गरको अननयममत दखखएको छ

7 लखारीकषण सथानीय ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाविसल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि साविक गाउा विकास मसममतको कायािलय बसडिलिा बगहह लालपसाि बलिा र रोनील २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन फागन २८ cufl8sf शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररिसग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस तफि का ििा सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$ sf]8 ^amp nfv ^ xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] = xhf lgoldt ugkg] =^ nfv xhf k]ZsL =$ sf]8 ^) nfv

amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 381

vjf k|fgL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -) nfv ) xhf of] jif+ cfo - sf]8 nfv $

xhf d]t - sf]8 $ nfv $ xhf cfDbfgL ePsf]df - sf]8 $^ nfv xhf vr+ eO+ -amp

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 मौजदात घटी गाउा पामलकाल दखाएको मौजदात र७८९२४८५mdash भएकोमा बक मौजदात वििरण अनसार र७८८६६२८mdash मार भएकोल र५८५६mdash दाखखला गनिपदिछ

2 सररत कोर नपाल सरकारल २०७४२१७ मा िारी गरको सथानीय तहको सिा सरालन तथा वयिसथापन समबरधी आदश २०७४ अनसार आरथिक िरिको अरतमा खरि नभई बााकी रहको रकम सथानीय सिि सररत कोरमा दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल पनदिगत र राल खातामा खरि नभई बााकी रहको र१८९०२६९mdash सिि सररत कोरमा दाखखला गरको छन

3 हहसाब फरक M सघीय सररना विकास कायिकरम अरतगित आरथिक वििरण अनसार पनदिगततफि र१७८१ १९५mdashर रालतफि र१५२८५३७mdash खरि दखाएको छ बक नगदी ककताब अनसार पनदिगततफि र१७७५३३८mdash र रालतफि र१५२८९६४mdashखरि दखखएको छ बक नगदी ककताब र आरथिक वििरणमा फरक परको समबरधमा हहसाब ममलान गनिपदिछ

4 करकटटी दाखखला आयकर ऐन २०५८ को दफा ९५ (क)(६) मा तोककएको समयमा अरिम करकटटी रकम दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल कटटी गरको अरिम कर र४२७mdash Flrt sf]if

bfvLnf ugkb5

5 किि सामानदिक सरकषा भतता वितरण नभई बााकक रहको रकम नपाल सरकारको सररत कोरमा दाखखला गनिपन उललख छ गाउा पामलकाको पशकी फरछयौट गदाि कफताि भएको नगद र४८०००mdash सिि सररत कोरमा दाखखला गरको छन

6 पशकी आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग ^ ििा कायािलयहरलाई हदएको पशकी र४४२०७१११ mdash फछयौट भएको छन

7 लखारीकषण सथानLय ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाविसल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि साविक गाउा विकास मसममतको कायािलय मधिन मथिल सखिा परसौनन कौिाबन कटया दउरबाना महिन र लखनपरल २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सो भरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस तफि का ििा सररिलाइ नदिममिार िनाइ शरसता पश गनि गराउन पदिछ

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$ sf]8 ^ nfv xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = xhf lgoldt ugkg] =( nfv $( xhf k]ZsL =$ sf]8 $

nfv amp xhf x]sf] 5

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 382

cgrLndash

yfgLo tx

k|b]z g+=

cfondashJoo ljj0f n]vfkLIf0f cIacute

qm=+= lhNnf k|b]z ut

jifsf]

lhDd]jfL

of] jifsf]

cfo

hDdf gtfj)f-

kmfNu)f

27

Ddsf]

vr

kmNu)f

28ciff(

dfGtsf]

vr

hDdf

vr

dfHbft hDdf n]vfkLif)f

c+s

1

Kt

L

रािविराि नगरपामलका 6501 247604 254105 17012 226285 243297 10808 254105 490901

2

कञरनरप नगरपामलका 3910 164850 168760 1066 158804 159870 8890 168760 324720

3

िाकनशिरी नगरपामलका 63 120081 120144 30556 80424 110980 9164 120144 231061

4

बोदबरसाईन नगरपामलका 2716 99404 102120 41047 54283 95330 6790 102120 194734

5 खिक नगरपामलका 270 112675 112945 36486 68897 105383 7562 112945 218058

6

शमभनाथ नगरपामलका 3608 130850 134458 0 127684 127684 6774 134458 258534

7 सरङ गा नगरपामलका 1750 101046 102796 36186 64525 100711 2085 102796 201757

8

हनमाननगर कङ कामलनी नगरपामलका 1795 162121 163916 12268 135299 147567 16349 163916 309688

9

कषणासिरन गाउापामलका 219 104972 105191 21621 75879 97500 7691 105191 202472

10

नछरनमसता गाउापामलका 35 83098 83133 20558 51464 72022 11111 83133 155120

11 महादिा गाउापामलका 154 63990 64144 18537 37002 55539 8605 64144 119529

12

सपतकोशी गाउापामलका 1837 118412 120249 0 87485 87485 32764 120249 205897

13 नतरहत गाउापामलका 161 65058 65219 22771 37577 60348 4871 65219 125406

14

नतलाठी कोईलािी गाउापामलका 1376 120427 121803 32899 84608 117507 4296 121803 237934

15 रपनी गाउापामलका 74 63776 63850 16471 40685 57156 6694 63850 120932

16

बलही रपना गाउापामलका 2412 96040 98452 14987 75181 90168 8284 98452 186208

17 बबषणपर गाउापामलका 31 40072 40103 9252 23528 32780 7323 40103 72852

18

lfxf

लहान नगरपामलका 828 221239 222067 8776 150799 159575 62492 222067 380814

19

धनगढीमाई नगरपामलका 2718 284200 286918 0 249952 249952 36966 286918 534152

20 मसरहा नगरपामलका 30065 295932 325997 85409 186993 272402 53595 325997 568334

21

गोलबिार नगरपामलका 16300 179952 196252 53846 107523 161369 34883 196252 341321

22

fdgu ममरयाा नगरपामलका 10249 223207 233456 61881 150707 212588 20868 233456 435795

23

कलयाणपर नगरपामलका 6180 139774 145954 55207 72605 127812 18142 145954 267586

24

भगिानपर गाउापामलका 329 55513 55842 16761 27442 44203 11639 55842 99716

25 औरही गाउापामलका 7440 59331 66771 21921 35936 57857 8914 66771 117188

26 विषणपर गाउापामलका 1410 56674 58084 16316 35026 51342 6742 58084 108016

27

सखीपर नगरपामलका 7807 146619 154426 0 132712 132712 21714 154426 279331

28 कििरहा नगरपामलका 2254 75573 77827 38330 33648 71978 5849 77827 147551

29

बररयारपटटी गाउापामलका 3449 63385 66834 26175 34257 60432 6402 66834 123817

30

लकषमीपर पतारी गाउापामलका 1205 73350 74555 26916 42839 69755 4800 74555 143105

31 नरहा गाउापामलका 406 54349 54755 16905 19062 35967 18788 54755 90316

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 383

qm=+= lhNnf k|b]z ut

jifsf]

lhDd]jfL

of] jifsf]

cfo

hDdf gtfj)f-

kmfNu)f

27

Ddsf]

vr

kmNu)f

28ciff(

dfGtsf]

vr

hDdf

vr

dfHbft hDdf n]vfkLif)f

c+s

32

सखिानारकारकटटी गाउापामलका 1018 61735 62753 22913 33967 56880 5873 62753 118615

33 अनिमा गाउापामलका 3712 63289 67001 19873 41530 61403 5598 67001 124692

34

निरािपर गाउापामलका 4101 56808 60909 23630 31248 54878 6031 60909 111686

35

wgiff

िनकपर उपमहानगरपामलका 55046 837957 893003 312796 507989 820785 72218 893003 1658742

36

कषकषरशिरनाथ नगरपामलका 1 161488 161489 22192 93165 115357 46132 161489 276845

37

गणशमान रारनाथ नगरपामलका 10221 133465 143686 35128 56238 91366 52320 143686 224831

38

धनराधाम नगरपामलका 6031 166319 172350 27151 125011 152162 20188 172350 318481

39

नगराइन नगरपामलका 9011 96059 105070 39050 50691 89741 15329 105070 185800

40 विदह नगरपामलका 11379 100463 111842 45453 41586 87039 24803 111842 187502

41 ममरथला नगरपामलका 2735 137375 140110 25829 84725 110554 29556 140110 247929

42

शहीदनगर नगरपामलका 4714 152931 157645 34125 86824 120949 36696 157645 273880

43 सबला नगरपामलका 9616 162233 171849 33266 113509 146775 25074 171849 309008

44 कमला नगरपामलका 471 96826 97297 16754 61066 77820 19477 97297 174646

45

िनकननदरदनी गाउापामलका 2301 75276 77577 22714 31311 54025 23552 77577 129301

46 बटशिर गाउापामलका 2938 41858 44796 12432 17951 30383 14413 44796 72241

47

ममरथला बबहारी गाउापामलका 12105 103029 115134 36027 39531 75558 39576 115134 178587

48

मखखयापटटी मसहरननया गाउापामलका 2850 44393 47243 6738 32725 39463 7780 47243 83856

49

लकषमीननया गाउापामलका 4312 45049 49361 22492 12662 35154 14207 49361 80203

50 हसपर नगरपामलका 5068 111495 116563 45951 38912 84863 31700 116563 196358

51 औरही गाउपामलका 1296 88904 90200 33644 35095 68739 21461 90200 157643

52

dxf]Q

L

िलशिर नगरपामलका 7172 185390 192562 54131 111410 165541 27021 192562 350931

53 बहदिबास नगरपामलका 4576 262938 267514 47875 154500 202375 65139 267514 465313

54 एकिारा गाउापामलका 2113 78807 80920 21242 51890 73132 7788 80920 151939

55 सोनमा गाउापामलका 1180 70017 71197 22046 36941 58987 12210 71197 129004

56

रामगोपालपर गाउापामलका 1933 69935 71868 29632 36432 66064 5804 71868 135999

57 महटहानी गाउापामलका 1751 41541 43292 5884 18387 24271 19021 43292 65812

58 भागाहा गाउापामलका 405 90738 91143 27464 37832 65296 25847 91143 156034

59 बलिा नगरपामलका 1613 90300 91913 27509 58459 85968 5945 91913 176268

60 औरही गाउापामलका 2747 57239 59986 13526 39762 53288 6698 59986 110527

61

nfxL

ईशिरपर नगरपामलका 11245 174801 186046 46672 117879 164551 21495 186046 339352

62 मलगिा नगरपामलका 12242 173422 185664 60983 109146 170129 15535 185664 343551

63

लालबरदी नगरपामलका 5950 209655 215605 82929 113222 196151 19454 215605 405806

64 हररपर नगरपामलका 955 89661 90616 32769 49798 82567 8049 90616 172228

65 हररपिाि नगरपामलका 332 98135 98467 33338 58367 91705 6762 98467 189840

66 हररिन नगरपामलका 10513 181899 192412 38569 125632 164201 28211 192412 346100

67 बरहथिा नगरपामलका 5319 218812 224131 50417 152808 203225 20906 224131 422037

68 बलरा नगरपामलका 2432 117176 119608 56716 44716 101432 18176 119608 218608

69 गोिटा नगरपामलका 1510 80950 82460 50496 29782 80278 2182 82460 161228

70 बागमती नगरपामलका 2086 90820 92906 43078 48734 91812 1094 92906 182632

71

कविलासी गाउापामलका 71 71854 71925 25352 38481 63833 8092 71925 135687

72 रकरघटटा गाउापामलका 1436 100849 102285 40881 52880 93761 8524 102285 194610

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 384

qm=+= lhNnf k|b]z ut

jifsf]

lhDd]jfL

of] jifsf]

cfo

hDdf gtfj)f-

kmfNu)f

27

Ddsf]

vr

kmNu)f

28ciff(

dfGtsf]

vr

hDdf

vr

dfHbft hDdf n]vfkLif)f

c+s

73

ररिनगर गाउापामलका 3494 69808 73302 24161 33456 57617 15685 73302 127425

74 धनकौल गाउापामलका 294 74215 74509 32621 32400 65021 9488 74509 139236

75 बरहमपरी गाउापामलका 516 68253 68769 27953 32572 60525 8244 68769 128778

76 रामनगर गाउापामलका 444 94593 95037 51666 35439 87105 7932 95037 181698

77 विषण गाउापामलका 629 90278 90907 29484 51024 80508 10399 90907 170786

78

aff

कलया उपमहानगरपामलका 1494 293033 294527 20740 260964 281704 12823 294527 574737

79

िीतपर मसमरा उपमहानगरपामलका 32615 193682 226297 74085 130219 204304 21993 226297 397986

80 कोलहिी नगरपामलका 791 165277 166068 0 149193 149193 16875 166068 314470

81 ननिगढ नगरपामलका 3706 171326 175032 0 159727 159727 15305 175032 331053

82

महागढीमाई नगरपामलका 1163 135412 136575 0 111887 111887 24688 136575 247299

83

मसमरौनगढ नगरपामलका 255 151850 152105 0 130801 130801 21304 152105 282651

84

आदशि कोटिाल गाउापामलका 6070 69669 75739 31093 30307 61400 14339 75739 131069

85

करयामाई गाउापामलका 2138 68500 70638 30634 28200 58834 11804 70638 127334

86 दिताल गाउापामलका 10013 60979 70992 30800 26083 56883 14109 70992 117862

87 पररौता नगरपामलका 6156 84970 91126 34185 45064 79249 11877 91126 164219

88

परिानीपर गाउापामलका 6237 81478 87715 26794 29804 56598 31117 87715 138076

89 परसौनी गाउापामलका 7066 70520 77586 32324 35549 67873 9713 77586 138393

90 फटा गाउापामलका 5127 63981 69108 24453 29706 54159 14949 69108 118140

91 बारागढीगाउापामलका 2839 66497 69336 30575 32453 63028 6308 69336 129525

92 सिणि गाउापामलका 5670 40305 45975 2520 0 2520 43455 45975 42825

93

kf

बबरगि महानगरपामलका 24297 841114 865411 517567 329998 847565 17846 865411 1688679

94

पोखररया नगरपामलका 3005 57283 60288 42607 0 42607 17681 60288 99890

95 ठोरी गाउापामलका 2789 55260 58049 0 51870 51870 6179 58049 107130

96

िगरनाथपर गाउापामलका 3801 55100 58901 0 52316 52316 6585 58901 107416

97 धोबीनी गाउापामलका 3452 47257 50709 0 46502 46502 4207 50709 93759

98

नछपहरमाई गाउापामलका 4613 50730 55343 0 51086 51086 4257 55343 101816

99

पकाहा मनपर गाउापामलका 6077 55205 61282 0 52804 52804 8478 61282 108009

100

बबरदबामसनी गाउापामलका 5760 42856 48616 0 43444 43444 5172 48616 86300

101

बहदरमाई गाउापामलका 4008 64812 68820 21238 38651 59889 8931 68820 124701

102 बलिा गाउापामलका 7128 54154 61282 0 55668 55668 5614 61282 109822

103 पसािगढी नगरपामलका 2463 58459 60922 0 56771 56771 4151 60922 115230

104

सखिा परसौनी गाउापामलका 3080 52324 55404 0 54615 54615 789 55404 106939

105

पटिाि सगौली गाउापामलका 3939 51465 55404 49946 49946 5458 55404 101411

106

ft

x6

aflwdfO ufp+kflnsf 1833 33489 35322 8360 21276 29636 5686 35322 63125

107 b]jfxL uf]gfxL ufp+kflnsf 1608 39207 40815 13366 22617 35983 4832 40815 75190

108 kf]xf ufp+kflnsf 1 44447 44448 14716 22964 37680 6768 44448 82127

109 s6xLof ufp+kflnsf 1392 42411 43803 11815 25340 37155 6648 43803 79566

110 ul9dfO ufp+kflnsf 765 46641 47406 15210 26928 42138 5268 47406 88779

111 dfnfk ufp+kflnsf 43 34091 34134 7090 18967 26057 8077 34134 60148

112 fhk gukflnsf 11 40453 40464 10733 24069 34802 5662 40464 75255

113 u8f gukflnsf 3322 152779 156101 179 143581 143760 12341 156101 296539

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 385

qm=+= lhNnf k|b]z ut

jifsf]

lhDd]jfL

of] jifsf]

cfo

hDdf gtfj)f-

kmfNu)f

27

Ddsf]

vr

kmNu)f

28ciff(

dfGtsf]

vr

hDdf

vr

dfHbft hDdf n]vfkLif)f

c+s

114 a[Gbjg gukflnsf 3201 41555 44756 7755 31821 39576 5180 44756 81131

115 uhf gukflnsf 1068 79409 80477 5491 67563 73054 7423 80477 152463

116 bufeujlt gukflnsf 1263 42327 43590 12002 26644 38646 4944 43590 80973

117 dfwj gffo0f gukflnsf 858 44267 45125 7979 32225 40204 4921 45125 84471

118 rGb|k gukflnsf 6720 251535 258255 0 217074 217074 41181 258255 468609

119 uf gukflnsf 99 292383 292482 9356 237507 246863 45619 292482 539246

120 kmtjf ljhok ufp+kflnsf 211 52471 52682 19640 13402 33042 19640 52682 85513

121 Ozgfy ufp+kflnsf 6 35684 35690 3636 21983 25619 10071 35690 61303

hDdfM 537589 13989259 14526848 3642655 8954385 12597040 1929808 14526848 26586299

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 386

cgrLndash

yfgLo tx

k|b]z g+=

a]h auLs0f

-=xhfdf_ qm=+= lhNnf sfofnosf] gfd cn ugkg] clgoldt ePsf] k]ZsL jfsL hDdf j]h

1 KtL रािविराि नगरपामलका 2077 15715 25017 42809

2 KtL कञरनरप नगरपामलका 3165 17924 195 21284

3 KtL िाकनशिरी नगरपामलका 635 5109 2734 8478

4 KtL बोदबरसाईन नगरपामलका 408 6069 3241 9718

5 KtL खिक नगरपामलका 104 2991 3969 7064

6 KtL शमभनाथ नगरपामलका 177 29832 2324 32333

7 KtL सरङ गा नगरपामलका 149 8971 3646 12766

8 KtL हनमाननगर कङ कामलनी नगरपामलका 138 31266 2020 33424

9 KtL cUgLfO कषणासिरन गाउापामलका 40 1469 932 2441

10 KtL नछरनमसता गाउापामलका 149 5116 1017 6282

11 KtL महादिा गाउापामलका 43 2013 1787 3843

12 KtL सपतकोशी गाउापामलका 16 6931 0 6947

13 KtL नतरहत गाउापामलका 217 707 197 1121

14 KtL नतलाठी कोईलािी गाउापामलका 266 1004 4674 5944

15 KtL रपनी गाउापामलका 91 1235 1945 3271

16 KtL बलही रपना गाउापामलका 31 2597 2400 5028

17 KtL बबषणपर गाउापामलका 15 2808 0 2823

18 lfxf लहान नगरपामलका 795 66693 10066 77554

19 lfxf धनगढीमाई नगरपामलका 1045 15649 1610 18304

20 lfxf मसरहा नगरपामलका 3766 59067 63326 126159

21 lfxf गोलबिार नगरपामलका 6600 9858 22886 39344

22 lfxf fdgu lममरयाा नगरपामलका 134 58457 24154 82745

23 lfxf कलयाणपर नगरपामलका 99 19545 0 19644

24 lfxf भगिानपर गाउापामलका 15 4447 3686 8148

25 lfxf औरही गाउापामलका 503 8536 5589 14628

26 lfxf विषणपर गाउापामलका 466 9974 16670 27110

27 lfxf सखीपर नगरपामलका 203 13457 0 13660

28 lfxf कििरहा नगरपामलका 24 5175 1427 6626

29 lfxf बररयारपटटी गाउापामलका 237 11883 22109 34229

30 lfxf लकषमीपर पतारी गाउापामलका 472 273 6086 6831

31 lfxf नरहा गाउापामलका 42 9535 10404 19981

32 lfxf सखिानारकारकटटी गाउापामलका 45 1595 771 2411

33 lfxf अनिमा गाउापामलका 223 21342 33152 54717

34 lfxf निरािपर गाउापामलका 0 12833 27005 39838

35 wgiff िनकपर उपमहानगरपामलका 35514 131335 26877 193726

36 wgiff कषकषरशिरनाथ नगरपामलका 37 3914 4605 8556

37 wgiff गणशमान रारनाथ नगरपामलका 602 9093 16474 26169

38 wgiff धनराधाम नगरपामलका 310 3418 695 4423

39 wgiff नगराइन नगरपामलका 518 1017 28134 29669

40 wgiff विदह नगरपामलका 1303 9905 28672 39880

41 wgiff ममरथला नगरपामलका 257 12401 1094 13752

42 wgiff शहीदनगर नगरपामलका 48 4480 28812 33340

43 wgiff सबला नगरपामलका 3200 6377 62031 71608

44 wgiff कमला नगरपामलका 503 14042 42288 56833

45 wgiff िनकननदरदनी गाउापामलका 16 307 16389 16712

46 wgiff बटशिर गाउापामलका 63 1320 425 1808

47 wgiff ममरथला बबहारी गाउापामलका 285 497 388 1170

48 wgiff मखखयापटटी मसहरननया गाउापामलका 668 4570 9521 14759

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 387

qm=+= lhNnf sfofnosf] gfd cn ugkg] clgoldt ePsf] k]ZsL jfsL hDdf j]h

49 wgiff लकषमीननया गाउापामलका 71 1147 13486 14704

50 wgiff हसपर नगरपामलका 182 2478 30524 33184

51 wgiff औरही गाउपामलका 149 3004 23850 27003

52 dxf]QL िलशिर नगरपामलका 1113 30743 27254 59110

53 dxf]QL बहदिबास नगरपामलका 174 2202 271 2647

54 dxf]QL एकिारा गाउापामलका 20 2053 5211 7284

55 dxf]QL सोनमा गाउापामलका 22 15410 420 15852

56 dxf]QL रामगोपालपर गाउापामलका 4 2994 5218 8216

57 dxf]QL महटहानी गाउापामलका 87 2979 17953 21019

58 dxf]QL भागाहा गाउापामलका 50 561 3471 4082

59 dxf]QL बलिा नगरपामलका 69 3387 84352 87808

60 dxf]QL औरही गाउापामलका 73 210 19822 20105

61 nfxL ईशिरपर नगरपामलका 23 278 431 732

62 nfxL मलगिा नगरपामलका 3129 18975 65 22169

63 nfxL लालबरदी नगरपामलका 1405 8173 0 9578

64 nfxL हररपर नगरपामलका 210 1830 650 2690

65 nfxL हररपिाि नगरपामलका 892 9482 1890 12264

66 nfxL हररिन नगरपामलका 2134 877 1021 4032

67 nfxL बरहथिा नगरपामलका 2429 7516 27756 37701

68 nfxL बलरा नगरपामलका 889 15050 2533 18472

69 nfxL गोिटा नगरपामलका 22 168 3226 3416

70 nfxL बागमती नगरपामलका 200 2735 18843 21778

71 nfxL कविलासी गाउापामलका 2 61 7073 7136

72 nfxL रकरघटटा गाउापामलका 184 5227 3280 8691

73 nfxL ररिनगर गाउापामलका 422 3140 0 3562

74 nfxL धनकौल गाउापामलका 169 4718 473 5360

75 nfxL बरहमपरी गाउापामलका 356 12251 1910 14517

76 nfxL रामनगर गाउापामलका 51 308 3324 3683

77 nfxL विषण गाउापामलका 158 1098 19054 20310

78 ftx^ uf gukflnsf 965 17015 424 18404

79 ftx^ u8f gukflnsf 1348 5836 18558 25742

80 ftx^ rGb|k gukflnsf 1107 28494 0 29601

81 ftx^ dfwj gffo0f gukflnsf 105 3140 1050 4295

82 ftx^ s6xLof ufp+kflnsf 930 5446 1727 8103

83 ftx^ Ozgfy ufp+kflnsf 341 7605 17658 25604

84 ftx^ uhf gukflnsf 309 49409 0 49718

85 ftx^ ul9dfO ufp+kflnsf 506 8843 35180 44529

86 ftx^ bufeujlt gukflnsf 747 4543 2700 7990

87 ftx^ b]jfxL uf]gfxL ufp+kflnsf 90 2477 140 2707

88 ftx^ kf]xf ufp+kflnsf 149 3554 690 4393

89 ftx^ kmtjf ljhok ufp+kflnsf 284 2274 14316 16874

90 ftx^ a[Gbjg gukflnsf 598 203 695 1496

91 ftx^ jfwLdfO ufpkflnsf 666 3434 19464 23564

92 ftx^ dfnfk ufp+kflnsf 251 4028 6401 10680

93 ftx^ fhk gukflnsf 21 3200 150 3371

94 AFFF कलया उपमहानगरपामलका 14756 54002 2463 71221

95 AFFF िीतपर मसमरा उपमहानगरपामलका 2872 61641 12840 77353

96 AFFF कोलहिी नगरपामलका 1929 46440 0 48369

97 AFFF ननिगढ नगरपामलका 91 3837 3058 6986

98 AFFF महागढीमाई नगरपामलका 639 28451 458 29548

99 AFFF मसमरौनगढ नगरपामलका 770 33768 35599 70137

100 AFFF आदशि कोटिाल गाउापामलका 89 1982 2377 4448

101 AFFF करयामाई गाउापामलका 272 1907 313 2492

102 AFFF दिताल गाउापामलका 683 2875 0 3558

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 388

qm=+= lhNnf sfofnosf] gfd cn ugkg] clgoldt ePsf] k]ZsL jfsL hDdf j]h

103 AFFF पररौता नगरपामलका 1216 8308 7300 16824

104 AFFF परिानीपर गाउापामलका 264 2641 769 3674

105 AFFF परसौनी गाउापामलका 165 1087 2832 4084

106 AFFF फटा गाउापामलका 1337 1742 721 3800

107 AFFF बारागढीगाउापामलका 844 4832 4205 9881

108 AFFF सिणि गाउापामलका 189 1078 35162 36429

109 kf बबरगि महानगरपामलका 40402 338038 133772 512212

110 kf पोखररया नगरपामलका 558 3487 25059 29104

111 kf 7f]L गाउापामलका 0 0 45074 45074

112 kf िगरनाथपर गाउापामलका 760 0 35065 35825

113 kf धोबीनी गाउापामलका 6 6287 34482 40775

114 kf नछपहरमाई गाउापामलका 0 8177 43214 51391

115 kf पकाहा मनपर गाउापामलका 0 8478 36103 44581

116 kf बबरदबामसनी गाउापामलका 0 8536 38449 46985

117 kf बहदरमाई गाउापामलका 1 37 55212 55250

118 kf बलिा गाउापामलका 13 635 46078 46726

119 kf पसािगढी नगरपामलका 0 0 50884 50884

120 kf सखिा परसौनी गाउापामलका 1 1949 44207 46157

121 kf पटिाि सगौली गाउापामलका 0 126 50837 50963

hDdfM 156677 1611649 1760491 3528817

Page 2: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt

k|fSsyg

g]kfnsf] +ljwfg )amp sf] wff $ df +3 k|b]z yfgLo txsf a sfL

sfofnosf] n]vfkLIf0f lgoldttf ldtJooLtf sfobIftf k|efjsfLtf cflrTosf] cfwfdf

dxfn]vf kLIfsaf6 xg] Jojyf 5 fljsdf yfgLo lgsfosf] n]vfkLIf0f yfgLo lgsfoaf6

lgoQm btfjfn n]vfkLIfsaf6 xFb cfPsf] lyof] yfgLo lgsfo yfgLo txdf kfGt0f

ePkZrft pQm txsf] cflys jif )ampamp$ sf] cflys sff]afsf] n]vfkLIf0f dxfn]vfkLIfssf]

sfofnoaf6 DkGg ulPsf] 5

yfgLo txsf] n]vfkLIf0fsf] dVo cfwf g]kfnsf] +ljwfg n]vfkLIf0f P]g n]vfkLIf0f

gLlt dfgb08 n]vfkLIf0f lgb]lzsf tyf n]vfkLIf0f dfu lgb]zg cflb x]sf 5g n]vfkLIf0fsf]

k|dv p2]Zoxdf ljQLo ljj0fsf] z4tf k|rlnt sfggsf] kfngf fjhlgs DklQsf] +If0f

pkof]u lhDd]jfL hjfkmb]lxtf Pj+ ]jf k|jfxsf] k|efjsfLtf dNofIacuteg ug x]sf] 5

n]vfkLIf0faf6 dVotM |f]t fwgsf] k|fKtL pkof]u DaGwdf k|rlnt sfggsf] kfngf eP

gePsf] ljZn]if0f uL wfsf nflu emfj k|tt uL zfg k|awgdf 6]jf kyenofpg

n]vfkLIf0fsf] dn p2]Zo xf]

yfgLo lgsfo nfdf] doDd hgk|ltlglw lalxg x]sf]df xfn hgk|ltlglwxaf6 yfgLo

tx ~rfng ePkZrft yfgLo txaf6 a clwsf pkof]u ug kfpg] cj lhgf ePsf] 5

yfgLo txdf lzIff jfYo vfg]kfgL nufot ljsf lgdf0fsf] If]qdf x]sf clldt

cfjZostfx Lldt |f]t fwgsf] ldtJooL Pj+ szntfkjs pkof]u uL kf ugkg] rgflt

x]sf] 5 n]vfkLIf0faf6 lhDd]jfL hjfkmb]lxtf kfbzLtf sfod ug xof]u ug] 5 eGg]

ljZjf lnOPsf] 5

cflys sff]afsf] jtGq n]vfkLIf0fn] |f]t k|fKtL pkof]usf] DaGwdf ePsf sdL

sdhf]L cfˆgf] k|ltj]bg dfkmt phfu ub5 pQm k|ltj]bg a f]sfjfnfx dIf xh

kxFrnfO Wofgdf fvL of] k|sfzg ulPsf] 5 dxfn]vf kLIfsaf6 yfgLo txsf] n]vfkLIf0f

klxnf] k6s z ul+bf |f]t fwgsf] Lldttf rgf Pj+ tYofIacutesf] Gog pknJwtf dosf]

Lldttf cflbsf] afjhb )amp$ cfiff9 dfGtdf sfod amp dWo] yfgLo txsf] n]vfkLIf0f

DkGg ePsf] 5 xfd|f] cys k|of xFbfxFb klg ^ yfgLo txaf6 n]vfkLIf0f gufpg jf

n]vfkLIf0f ufpg tTktf gb]vfpgfn] ljQLo cgzfg sdhf] ePsf] b]lvPsf] 5 cfufdL

lbgdf tL yfgLo tx d]t n]vfkLIf0fsf] bfofdf cfpg] ljZjf lnOPsf] 5

yfgLo txsf] n]vfkLIf0f Jojyfkg DaGwdf +3Lo dfldnf tyf yfgLo ljsf

dGqfnosf kbflwsfLxFu k6s k6s 5nkmn ulPsf] yfgLo tx n]vfkLIf0f lgb]lzsf jLs[t

uL nfu ulPsf] yk hgzlQmsf] kdf rf68Psfp06]06 btfjfn n]vfkLIfs lgoQm ulPsf]

sdrfLxnfO k|lzIf0f d]t lbOPsf] lyof] Lldt do hgzlQmaf6 a yfgLo txsf]

n]vfkLIf0f DkGg ug hf]lvddf cfwflt n]vfkLIf0f of]hgf adf]lhd n]vfkLIf0f DkGg ulPsf]

lyof] k|flDes k|ltj]bg a yfgLo txnfO pknJw ufOPsf]df f] pk lbgleq hjfkm

k|ltlqmof k|fKt ePsf]df f] cfwfdf ldnfg uL sfod x]sf Joxf]f dfj]z uL x]s yfgLo

txnfO fo lxtsf] k|ltj]bg d]t pknJw ufOPsf] 5

yfgLo txsf] n]vfkLIf0f DkGg ug xof]u kyenofpg] yfgLo txsf a kbflwsfL tyf

sdrfLxnfO wGojfb lbg rfxG5 Tot n]vfkLIf0f tyf k|ltj]bg tofLdf +nUg o

sfofnosf sdrfLx klg wGojfbsf kfq x]sf 5g cfufdL lbgdf d]t ot xof]usf] ck]Iff

ulPsf] 5

-6+sdl0f zdf b+ufn_

dxfn]vfkLIfs

yfgLo txsf] n]vfkLIf0f

k|b]z g+=

1 yfgLo tx ndash o k|b]zdf dxfgukflnsf pkndashdxfgukflnsf gukflnsf

ufpFkflnsf amp x]sf 5g pQm yfgLo txdWo] gukflnsf ufpFkflnsf afx]s

a yfgLo txsf] n]vfkLIf0f DkGg ePsf] 5

2 n]vfkLIf0f ndash k|fKt cflys ljj0f cgf o k|b]zdf x]sf amp dWo] yfgLo

txsf] =^ ca sf]8 ^ nfv (( xhfsf] n]vfkLIf0f DkGg ePsf] 5

ljt[t ljj0f cgrLndash df pNn]v ulPsf] 5

3 a]h ndash k|b]z lyt yfgLo txsf] n]vfkLIf0faf6 = ca ^ sf]8 ^ nfv

xhf a]h b]lvPsf]dWo] lbgleq k|fKt hjfkm tyf k|df0fsf] cfwfdf = sf]8

amp^ nfv ( xhf km5of6 eO = ca sf]8 nfv amp xhf afFsL x]sf] 5

pQm afFsL a]hdWo] cn pk ugkg] = sf]8 ^^ nfv ampamp xhf

clgoldtdividek|df0f k]z ugkg] = ca ^ sf]8 ^ nfv $( xhf k]ZsL = ca

amp^ sf]8 $ nfv ( xhf x]sf] 5 pQm a]h n]vfkLIf0f cIacutesf] =amp k|ltzt

x]sf] 5 ljt[t ljj0f cgrLndash df 5

4 lhDd]jfL hjfkmb]lxtf ndash ljQLo ljj0f pksf] lhDd]jfL hjfkmb]lxtf DalGwt

yfgLo txsf] xf] eg] f] ljQLo ljj0f pk fo lxtsf] k|ltj]bg hfL ug]

lhDd]jfL n]vfkLIfssf] xf]

5 n]vfkLIf0faf6 b]lvPsf k|dv Joxf]fx ndash n]vfkLIf0faf6 b]lvPsf k|dv Joxf]fxdf

lhDd]jfL gf]sf] DklQ xtfGt0f gu]sf] clen]v gfv]sf] k]ZsL km5of6

gu]sf] a9L eQmfgL u]sf] lan ekfO +nUg gu]sf] klifbsf] jLs[t a]u of]hgf

~rfng u]sf] clu|d s ssectf gu]sf] k|ltj]bg k]z gu]sf] pkef]Qmf ldltaf6

sfo ufpFbf lgodsf] kfngf gu]sf] cgudg dNofIacuteg sdhf] x]sf] ]jf k|jfx

k|efjsfL gx]sf] of]hgf cwf] x]sf] k|fyldstf lgwf0f gu]sf] nlIft dx

sfoqmd ~rfng gu]sf] lk|mh ugkg] sd lk|mh gu]sf] cflb x]sf 5g

6 a]h km5of6 ljlw ndash n]vfkLIf0f k|ltj]bg k|fKt xgffy yfgLo txsf sfofnon]

a]hsf] Joxf]fsf] nut v8f ugkb5 otf] nutdf k]sf a]hdWo] cn pk

ugkg] sd cn uL yfgLo l~rt sf]if jf a]h vftfdf bflvnf ugkg]

lgoldt ugkg] a]hx lgoldt ug] clwsf k|fKt clwsfL jf yfgLo txsf]

klifbaf6 lgoldt ugkg] k|df0f k]z ugkg] a]h cfjZos k|df0f fvL km5of6

ugkg] k]ZsL afFsL a]hsf] kmfF6jfL lnO a]h km5of6 ug] lhDd]jfL yfgLo

txsf] sfokflnsfsf] xg]5 a]hsf] nut cBfjlws uL a]h km5of6 kZrft

sfggadf]lhd DkLIf0f ufpg kg]5

7 emfj ndash |f]t k|fKtL tyf pkof]u DaGwdf k|rlnt P]g sfggsf] kfngf uL a]h g

cfpg glbg sfofnon] klxnf] stJo xf] n]vfkLIf0fsf] dodf sg sfuhft k|tt

ug gs]sf] sf0faf6 a]h b]lvPdf lbgleq hjfkmdividek|df0f k]z uL a]h

km5of6 ufpg kb5 pQm cjlwdf d]t km5of6 xg gs]sf] a]h cflys

sfoljlw P]g ) sf] bkmf cgf Ps jifleq cn pk jf lgoldt jf

k|df0f k]z uL jf k]ZsL km5of6 uL a]h fkmfkm ug] sfo DalGwt yfgLo

txn] ugkg] b]lvG5

ljifondashrL

qm=+= ljj0f k[i7

KtL

1 fhljfh gukflnsf

1

2 af]b]afOg gukflnsf

6

3 8fSg]ZjL gukflnsf

8

4 s~rgk gukflnsf

10

5 v8s gukflnsf

14

6 zDegfy gukflnsf

16

7 Eumlf gukflnsf

20

8 xgdfggu sordf|sflngL gukflnsf

22

9 Ktsf]zL gukflnsf

29

10 l5Ggdtf ufpFkflnsf

32

11 dxfb]jf ufpFkflnsf

34

12 kgL ufpFkflnsf

36

13 ltnf7L sf]Onf8L ufpFkflnsf

38

14 ltxt ufpFkflnsf

40

15 clUgfO s[i0fjg ufpFkflnsf

42

16 a]NxL rk]gf ufpFkflnsf

45

17 lji0fk ufpFkflnsf

48

lxf

18 nxfg gukflnsf

52

19 wgu9LdfO gukflnsf

56

20 lxf gukflnsf

59

21 uf]nahf gukflnsf

64

22 fdguldrof gukflnsf 67

23 sNof0fk gukflnsf

71

24 lvk gukflnsf

73

25 shGxf gukflnsf

75

26 eujfgk ufpFkflnsf

77

27 cfxL ufFpkflnsf

79

28 lji0fk ufpFkflnsf

83

29 jlofk66L ufpFkflnsf

87

30 nIdLk ktfL ufpFkflnsf

91

31 gxf ufpFkflnsf

95

32 vjfgGsfssectL ufFpkflnsf

98

33 cgfdf ufpFkflnsf

100

34 gjfhk ufpFkflnsf

102

qm=+= ljj0f k[i7

wgiff

35 hgsk pkdxfgukflnsf

104

36 lIf]Zjgfy gukflnsf

110

37 wgiffwfd gukflnsf

112

38 ldlynf gukflnsf

115

39 u0f]zdfg rfgfy gukflnsf

118

40 jnf gukflnsf

121

41 gufOg gukflnsf

123

42 ljb]x gukflnsf

127

43 x+zk gukflnsf

132

44 sdnf gukflnsf

137

45 ldlynf ljxfL gukflnsf

140

46 zxLbgu gukflnsf

145

47 j6]Zj ufFpkflnsf

150

48 dlvofk66L dxlgof ufFpkflnsf

152

49 cfxL ufpFkflnsf

157

50 hgsglGbgL ufpFkflnsf

161

51 nIdLlgof ufpkflnsf

165

dxf]QL

52 hn]Zj gukflnsf

168

53 albjf gukflnsf

170

54 Ps8ff ufpFkflnsf

173

55 dl6xfgL ufpFkflnsf

175

56 fd uf]kfnk ufpFkflnsf

177

57 f]gfdf ufpF kflnsf

179

58 anjf ufpFmkflnsf

180

59 e+uxf ufpFkflnsf

184

60 cfxL ufpFkflnsf

187

nfxL

61 OZjk gukflnsf

189

62 dn+ujf gukflnsf

191

63 xljg gukflnsf

196

64 xlk gukflnsf

199

65 nfnjGbL gukflnsf

203

66 xlkjf gukflnsf

207

67 axyjf gukflnsf

212

qm=+= ljj0f k[i7

68 anf gukflnsf

218

69 afUdtL gukflnsf

224

70 uf]8tf gukflnsf

228

71 rGb|gu ufpF+kflnsf

231

72 wgsfn ufpF+kflnsf

235

73 rqm36[f ufpFkflnsf

239

74 lji0f ufpFFkflnsf

244

75 a|xDkL ufpFFkflnsf

247

76 fdgu ufpFkflnsf

250

77 sljnfL ufpFkflnsf

253

ftx6

78 uf gukflnsf

255

79 u8f gukflnsf

260

80 rGb|k gukflnsf

263

81 dfwa gffo0f gukflnsf

266

82 s6xlof ufpFkflnsf

269

83 O+zgfy ufpFkflnsf

273

84 uhf ufpFkflnsf

276

85 u9LdfO ufpFkflnsf

280

86 buf eujlt ufpFkflnsf

284

87 b]afxL uf]gfxL ufpFkflnsf

287

88 kf]xf ufpFkflnsf

290

89 kmtjf lahok ufpFkflnsf

293

90 a[Gbfjg gukflnsf

295

91 afwLdfO ufpFkflnsfftx6

297

92 dfnfk ufpFkflnsf

300

93 fhfk ufpFkflnsf

302

aff

94 snof pkdxfgukflnsf

304

95 lhtk ldf pkdxfgukflnsfjff

309

96 lghu9 gukflnsfjff

316

97 ld|fguf9 gukflnsf

318

98 sf]xlNj gukflnsf

324

99 dxfu8LdfO gukflnsf

327

100 cfbz sf]tjfnufpFkflnsfjff

331

101 sofdfO ufpFkflnsf

333

qm=+= ljj0f k[i7

102 b]jtfn ufpFkflnsf

336

103 krftf ufpFkflnsf

339

104 kjfgLk ufpFkflnsf

345

105 k|fgL ufpFkflnsf

347

106 km]6f ufpFkflnsf

349

107 affu8L ufpFkflnsf

351

108 j0f ufpFkflnsf

354

kf

109 lju+h dxfgukflnsf

357

110 kful9 gukflnsf

366

111 kf]vlof gukflnsf

367

112 axbdfO gukflnsf

371

113 7f]L ufpkflnsf

373

114 l5kdfO ufpkflnsf

374

115 wf]ljlg ufFpkflnsf

375

116 hugfyk ufFpkflnsf

376

117 ksxfdgk ufpkflnsf

377

118 k6]+jf ufnL ufpkflnsf

378

119 ljGbjfLgL ufpkflnsf

379

120 a]Njf ufpkflnsf

380

121 vjf k|fgL ufpkflnsf

381

cgrLx

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 1

fhljfh gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =^ nfv xhf of] jifsf] cfo =$ sf]8 amp^ nfv

$ xhf d]t = sf]8 $ nfv xhf cfDbfgL ePsf]df =$ sf]8 nfv (amp xhf vr eO =

sf]8 nfv xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf]

bkmf df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpg kg] Jojyf

5 ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 o sfofnon] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd gukflnsfdf uflePsf

fljssf a uf=lj==xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0f

ePsf uf=lj==xn] klg f]af6 cf+NofOPsf Joxf]f km5of6 u]sf 5gg cfGtls n]vfkLIf0fsf

Joxf]f dod km5of6 ugkb5

2 DklQ xtfGt0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd gukflnsfsf]

gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufp+ ljsf ldltn]

pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f]

d]t olsg uL jfldTjdf lngkb5

3 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs

n]vfkLIf0f ug] gu]sf] adf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f tof gu]sf]

zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx

klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] vr ePsf a

lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn] eQmfgL ePsf] hgfpg]

5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf] htf Joxf]f b]lvPsf

5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

4 n]]vf Jojyf mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df

pkdxfgukflnsfsf] n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg]

pNn]v 5 o pkdxfgukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt

sff]afsf] n]vf fv]sf] b]lvof] o af6 gukflnsfsf] rn crn DklQ tyf fx cfdLsf]

cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf]

cfwfdf n]vf tof ug kb5

5 cfDbfgL tyf bflvnf mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod )-_ df

cfDbfgL sdsf] uf]Zjff efr p7fO DalGwt vftfdf cfDbfgL afFwL Totf] gub k|fKt ePsf]

ef]lnkN6 Dd a+s bflvnf ugkg] Jojyf 5 o gukflnsfdf k|fKt ePsf] gub cfDbfgL sdsf]

blgs kdf cfDbfgLsf] uf]Zjff efr gp7fO k6s k6s a+s bflvnf ePsf] efr tyf gub

cfDbfgLsf] Psdi6 uf]Zjf efr p7fO cfDbfgL u]sf] b]lvof] hn] ubf sg lbgsf] s] slt gub

cfDbfgL ePs]f sg ldltdf bflvnf eof] egL olsg ug Sg] cjyf 5g

6 k|zflgs vr mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ df P]gsf] bkmf

^ sf] pkbkmf ^ sf] k|of]hgsf] nflu gukflnsfn] jLs[t ah]6sf] kllw leq xL P]g adf]lhd

s zNs ]jf bt ef8faf6 p7fPsf] sn sdsf] sf]8 eGbf j9L cfDbfgL xg]n] k|ltzt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 2

eGbfj9L sd k|zflgs sfosf] nflu vr ug gkfOg] pNn]v 5 f] o gukflnsfsf] o

jifsf] cfGtls cfDbfgL =^)amp^)ndash sf] k|ltztn] xg] =$))$$ndash dfq k|zflgs

vr ug lsg]df =$$^$(ndash vr usf] kfOof] tf]lsPsf] LdfeGbf =$$^ndash a9L

vr n]v]sf] lgodDdt b]lvFbg k|zflgs vr a9L xg vrdf ldtJolotf gckgfpg k|dv sf0f

b]lvG5 lgodn] tf]s] eGbf a9L k|zflgs vr ug]nfO lhDd]jf agfpg kb5

7 jSoftf mdash yfgLo jfoQ zfg P]g ) sf] bkmf ^-_ df gukflnsfn] 7]Ssf nufPsf] s

bt zNs tyf cn ug af+sL cGo sd sg JolQmn] gaemfPdf gukflnsfn] Totf] JolQmsf]

rn crn DklQ jfldTj xtfGt0f f]Ssf ug DalGwt lgsfonfO n]Vg Jofkf Jojfodf

lnaGbL jf tfnfaGbL ug lgsfL k7fL nufotsf sff]jf f]Ssf ug Sg] DalGwt JolQmsf]

3 hUuf sff]af jf h]yf f]Ssf ubf klg p7g gs]df lghsf] 3 hUuf jf cGo sg h]yf eP

f] lnnfd laqmL uL cn ug Sg] fy o lnlnfdf fv]sf] wf6L hkmt jf hdfgt lnnfd

laqmL uL cn ug Sg] Jojyf 5 of] jif gukflnsfn] xl6of jfL s afnjf lu6[L 9+uf

OF6f df6f] cflbsf] s bt +sng sfosf nflu ljleGg JolQmdividekmdFu =6888501ndash sf] 7]Ssf

Demftf ePsf] 5 Demftf x+bf cfjZos hdfgt lnP dfq rnfg khL lbg kg]df hdfgt a]u

rng khL lbPsf] b]lvof] fy lghxn] pQm 7]Ssf sddWo] =5306160ndash dfq aemfPsf]

=$ndash cn ug afFsL b]lvPsf]n] cfjZos sfjfxL uL afFsL sd cn ug kb5

8 cwf] lgdf0f sfo mdash gukflnsf gu ljsf sf]ifsf] +oQm nufgLdf hdgL dw]kf amp df kn

san lgdf0f sfo ug lxdf+ lgdf0f ]jf+u ldlt )amp) Dddf lgdf0f sfo DkGg ug]

uL =^^$)ndash sf] Demftf ePsf] Dofb leq sfd DkGg gePaf6 ^divide^ dlxgf uL k6s

Dofb yk ePsf] 5 Dofb yk doDd bf]gtf] lgordf lan jfkt =)ampamp$ndash -bf]gtf] lgordf

lanDd =($ndash_ eQmfgL ePsf] 5 k6ssf] Dofb ykaf6 sfod cjlw Dd klg sfo

DkGg ePsf] gb]lvPsf]df sg sfjfxL ePsf] b]lvPg ctM fjhlgs vlb P]g lgodfgf

cfjZos sfjfxL uL lgdf0f sfo DkGg ugkb5

9 clu|d s mdash cfos P]g ) sf] bkmf ( df jflGbf JolQmn] 7]Ssf jf sf jfkt ) xhf

k+of eGbf j9L sd eQmfgL lb+bf eQmfgLsf] sn sddf = k|ltztsf bn] s s6[L ugkg]

Jojyf 5 o DaGwdf lgDg Joxf]f b]lvof] M

(= gukflnsfn] pkef]Qmf ldlt dfkmt sfo ufO k]z ePsf ljleGg lgdf0f fdu|L cfkltstf

kmdxsf f] LdfeGbf a9Lsf lan cgf pke]fQmf ldltnfO eQmfgL ubf f] cgf s s6[L

u]sf] 5g f] cgf ljleGg ) pkef]Qmf ldlt dfkmt cfkltstf kmdxaf6 clu|d s

s66L gePsf] =^$ndash cn uL DalGwt vftfdf bflvnf xgkb5

(= gukflnsfn] ljleGg ldltdf kmdnfO ljleGg sd eQmfgL ubf P]gdf Jojyf eP cgf s

s6[L u]sf] gkfOPsf]n] f] jfktsf] =$ampndash cn uL DalGwt vftfdf bflvnf xgkb5

(= wflPsf] rnf] tyf ljt0f sfoqmd jfkt dlxnf afnaflnsf tyf ojf zQmLs0f +yfnfO

eQmfgL ubf k|lzIfs eQfdf s6[L ePs]f s =^))ndash bflvnf ePsf] gb]lvPs]fn] oyfzL3| cn

uL bflvnf xgkb5

(=$ kmf]x dnf Jojyfkg sfoqmd +rfng vr jfkt g]kfn ljsfjfbL dxnfO eQmfgL ubf ljleGg

k|lzIfsaf6 =(ndash s s6[L ePsf] dWo] =)^ndash dfq bflvnf ePsf]n] af+sL =$(ndash

bflvnf xgkb5

(= blnt tkm lIft hgr]tgf tflnd +rfng u] jfkt xfd|f] g]kfn dfh xof]uL +yfnfO eQmfgL

ubf k|lzIfs eQf =))ndash df clu|d s s6[L gu]sf]n] s jfktsf] =)ndash cn uL

bflvnf xgkb5

(=^ ljBfno kmfO DaGwL sfoqmd +rfngsf] sd afn clwsf tyf jftfj0f dfhnfO eQmfgL

u]sf]df cledvLs0f stfsf] kflgtlds =)))ndash df k|ltztn] s s6[L ug kg]df

k|ltztn] s6[f u]sf]n] gku =))ndash cn uL DalGwt vftfdf bflvnf xgkb5

(=amp xfn j8f g+= amp df kn lgdf0f sfosf] kn lgdf0f pkef]Qmf ldltnfO =amp$(ndash eQmfgL ubf

ljleGg lgdf0f fdu|L vlb jfkt k|lbk xf8j]onfO =)))ndash eQmfgL vr n]v]sf] 5 pQm

kmdn] landf yfoL n]vf gDa pNn]v ePsf] s jLhs hfL gePsf]n] k|ltztn] nfUg] s

cn gu]sf]n] =))ndash s cn uL s bflvnf xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 3

(= 3wgL sflGt sdfL emfnfO )amp) b]lv )amp$( Ddsf] 3 ef8f jfkt =$))ndash

eQmfgLdf 3 axfn s ) k|ltzt DklQ s k|ltzt d]t =ndash cn ePsf]

gb]lvPsfn] cn uL DalGwt vftfdf bflvnf xgkb5

(=( dfnkf]t lb 5kfO jfkt lk|06 6]s dltb]jL sf7df8fFsf] la=g+= amp ldlt )amp(amp sf] lan

eQmfgL vrdf lan bflvnf lkf]6 vlb cfb]z asf] kmf]6f]skL dfq k]z ePsf] lb ))))

k|lt 5kfPsf]df qmd+Vof d]t vnfPsf] 5g

(=) ljleGg ldltsf] a7s eQf nufotdf =$^ndash vr n]v]sf] 5 j7s eQfdf s s6[L =^amp)ndash

d]t vr hgfO s bflvnf ug kg]df vr g gn]v]sf] sf0f s sd 56 xg uPsf]n] s

jfktsf] pQm sd bflvnf xgkb5

(= 3 wgL gtL ldvf] k|fb ofbjnfO )amp) b]lv )amp$( Ddsf] 3 ef8f jfkt =^$))ndash

eQmfgLdf 3 axfn s ) k|ltzt DklQ s k|ltzt s =^ndash cn ePsf] gb]lvPsfn]

cn uL DalGwt vftfdf bflvnf xgkb5

10 jSoftfM ut ljut ljleGg cfo 7]Ssfsf] =$amp(^ndash a]h af+sL x]sf] b]lvPsf]n] pQm sd

oyfzL3| cn km5of6 ug]tkm kxn xgkb5

11 bf]xf]f] vrM gukflnsfdf ljleGg cfof]hgf tyf lgdf0f sfosf] lansf] sd vr n]Vbf slG6Gh]GL

jfkt dfj]z u]sf] sd d]t yk uL jh]6 vr hgfO a+s vr dfq sd uL ljljwsf] qm]l86

dxndf fv]sf] 5 gukflnsfaf6 k|fKt cfo Joo ljj0fdf slG6Gh]GL d]tsf] sn vr vr

ljj0fdf dfj]z e s]sf] cfwfdf kgM sG6LGh]GL bfloTj vr egL =amp$)^ampndash vr b]vfPsf]

kfOof] pQm vr bf]xf]f] vr xg] uL cfo Joodf dfq dfj]z u]sf] b]lvPsf]n] o DaGwdf

cfjZos 5fglag uL xgkb5

12 fjhlgs kLIf0f mdash yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf

-^_ df pkef]Qmf ldltn] u]sf] sfdsf] nfut dNo sfo sfoyn nfu]sf] sd pkef]Qmf

ldltsf] kbflwsfLsf] gfd sfo z tyf DkGg ldlt d]t vNg] uL DalGwt sfoyndf

fjhlgs kLIf0f u]sf] k|ltj]bg DalGwt lgsfodf k]z ugkg] Jojyf 5 To uL sfoljlwsf]

bkmf ) cgrL adf]lhdsf] 9fFrfdf fjhlgs kLIf0f k]z gePDd clGtd eQmfgL lbg

gldNg] Jojyf 5 sfofnon] k sd ljj0f vn]sf] fjhlgs kLIf0f k|ltj]bg k]z guL

ldltsf bon] sfo DkGg ePsf] Joxf]fdf sn vr vnfPsf] k|ltj]bg dfq k]z u]sf] b]lvof]

oL lgodfjnLn] tf]s] adf]lhdsf] Dk0f ljj0f vnfO tf]lsPsf] 7fpFsf] fjhlgs kLIf0f k]z

gxFbf sfL sd lxgfldgf xgSg] tyf tf]lsPs]f u0ftsf] sfo xg gSg] xFbf lgoddf ePsf]

Jojyf adf]lhd fjhlgs kLIf0f ufpg kb5

13 pkef]Qmf ldltmdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df pkef]Qmf

ldltsf] btf gjLs0f juLs0f DaGwL Jojyf u]sf] 5 sfofnon] of] jif ljleGg lgdf0f

sfox pkef]Qmf ldlt dfkmt ufPsf]df Totf pkef]Qmf ldltxsf] lgodfgf btf gjLs0f

tyf ljifout juLs0f u]sf] kfOPg ctM lgoddf pNn]v eP adf]lhd pkef]Qmfxsf] btf

gjLs0f tyf juLs0f xgkb5

14 k]ZsL km5of6mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o gukflnsfaf6ut ljut jifdf ljleGg ($

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =9341481ndash k]ZsL afFsL x]sf]df km5of6 u]sf

5gg Tot o jif amp^ kbflwsfL sdrfL tyf +3 +yfsf] gfddf =25016817ndash km5of6

ug afFsL k]ZsL x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6

ug] ufpg] sfodf gukflnsfn] lqmotf b]vfpgkb5

15 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df gukflnsf] vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr k|df0fLt xg]

lan ekfO nufotsf] |]tf +nUg uL vr ug kg]df fljs dn]7 uf=lj== n]sdrfLxsf] ut

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 4

jif sf] s=+= sf]if bflvnf pNn]v uL =^^ndash vr n]v]sf]df eQmfgL afFsLsf] ljj0f +nUg

guL eQmfgL lbPsf] lgodDdt b]lvPg

16 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]ln kN6 js bflvnf ugkg] Jojyf 5 t o gukflnsf cGtutsf fljs

uf=lj==xn] cfGtls gtf]t jfkt k|fKt ePsf] cfDbfgL aFs bflvnf guL gubaf6 d]t sff]af

u]sf] b]lvPsf]n] otf] sfodf lgoGq0f xgkb5

17 clu|d s tyf wf6L mdash cfos P]g ) adf]lhd eQmfgLdf clu|d s s6[L uL eQmfgL xg

kg]df o gukflnsf cGtut fljs dn]7 b]pLejf laxlof km]6 lb3jf uf=lj== xfnsf]

gukflnsfsf j8fx d]tn] a7s eQf n]vfkLIf0f zNs nufotsf sd eQmfgL ubf clu|d

s tyf lgdf0f sfosf] eQmfgL ubf wf6L d]t uL =amp((ndash s6[L u]sf] gkfOPsf]n] pQm sd

DalGwtaf6 cn uL DalGwt vftfdf bflvnf xgkb5

18 lgdf0f sfo mdash)amp d+l ) ut]sf] klifbsf] j7ssf] k|tfj g+= ^ sf] lg0fodf )ampamp$ df

+rfng xg] of]hgf tyf sfoqmd pkef]Qmf ldlt ljleGg ux| sfL +yfaf6 ufpg] pNn]v

ePsf]df uf=lj== ejgsf] sDkfp08 jfn lgdf0f df6f] eg] d]tsf] =))))ndash sf] sfo

uf=lj== cfkmFn] u]sf] kfOof] otf] sfodf lgoGq0f xgkb5

181 fljs ljifxlof uf=lj==sf] xod kfOk h8fg 8s lgdf0f pkef]Qmf ldltsfaf6 fljs j8f

g+= ( xfn gukflnsfsf] j8f g+= df qmdzM =))))ndash $)))ndash d]t

=amp$)))ndash sf] lgdf0f sfo ePsf]df pQm lgdf0f sfosf] sfo DkGg k|ltj]bg k]z ePsf] 5g

ctM lgdf0f sfosf] cfZjttfsf] nflu pQm k|ltj]bg k]z xgkb5

182 fljs ljifxlof uf=lj==sf] vf8f] gbL lgoGq0f pkef]Qmf ldltnfO =amp))))ndash ePsf]df

pkef]Qmf ldltsf] lg0fo k]z ePsf] 5g

183 fljs lb3jf uf=lj==sf Ps k|f==sf] s=+=sf]if jfktsf] =ndash bflvnf guL gub

alemlnPsf] b]lvPsf]n] otf] sfodf lgoGq0f xgkb5

184 fljs lb3jf uf=lj==sf] j8f g+= sf] af6f] lgdf0f sfo pkef]Qmf ldltnfO =))))ndash

eQmfgL ePsf]df pQm sfosf] pkef]Qmf ldltaf6 kmkmfssf] lg0fo k]z ePsf] 5g

19 cgkflts s66LM b]pL ejf fdbflos ejg tyf zfvf 8s ddt ug =^(($ampndash sf] nfut

cgdfg jLs[t eO pkef]Qmfn] =$$^ndash of]ubfg ug] uL =)))))ndash k]ZsL uPsf] b]lvG5

k|yd lgEuml lan k]z x+bf =$)ndash sf] sfo DkGg xFbf pkef]Qmfsf] of]ubfg jfkt s6fpgkg]

=(^ndash gs6fO k sd eQmfgL ePsf] b]lvPs]fn] pQm sd cn xgkb5

20 fdbflos ejg tyf zfvf 8s ddt pkef]Qmf ldlt b]pL ejf ePsf] Demftfdf

pkef]Qmf ldltsf] of]ubfg jfkt =amp))ndash s6fO =))ndash sfofnoaf6 eQmfgL xg] pNn]v

5 ldlt )amp$( df eQmfgLsf] nflu dfu ePsf] k|yd lgEuml lansf] =$$) vr

n]v]sf]df pkef]Qmfsf] of]ubfg jfkt s6[L ugkg] =((ndash s6[L guL k eQmfgL ePsf]n] pQm

sd cn xgkb5

21 ljz]if sf]if mdash yfgLo lgsfo gtf]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf $^ df

gukflnsfn] cflys k|zfg lgodfjfnLsf] lgod df Jojyf eP adf]lhd DalGwt klifbaf6

sf]if +rfng DaGwL ljlgod jLs[t ufO ljz]if sf]if yfkgf ug Sg] pNn]v 5 f]xL bkmfsf]

pkbkmf df sf]ifdf sd hDdf ug] Jojyf 5 eg] pkbkmf df sf]ifsf] p2]Zo+u DalGwt

sfodf dfq vr ugkg] pkbkmf $ df sf]ifsf] p2]Zo k|flKt afx]s cGo k|of]hg jf cflys xfotf

cgbfg jf rGbf ksf htf ljt0fdvL sfodf vr ug gkfOg] pNn]v 5 k|fKt ljj0f cgf

o gukflnsfn] of] jif ljz]if sf]if +rfng DaGwL ljlgodfjnL a]u sdrfL sNof0f sf]if

dfgj +fwg sf]if 8s ddt sf]if jftfj0f sf]if sf]if nufotsf amp sf]ifaf6 =146797095ndash

cfDbfgL tyf vr u]sf] kfOof] sfoljlwdf pNn]v eP adf]lhd ljlgod agfO f]xL adf]lhd vr

ugkb5

22 cfGtls cfo jSoftf mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ jdf]lhd sg JolQm jf

kmdn] Demftf cgf ltg aemfpg kg] sd gaemfPdf sfL af+sL x cn xg kg] pNn]v

5 n]vfkLIf0fsf] lnlnfdf gukflnsfsf] cfGtls cfo jSoftfsf] cBfjlws clen]v dfu

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 5

ePsf]df k|fKt xg cfPg xfnDd cn xg afFsL cfo jSoftf sd olsg ug lsPg cfo

jSoftf ljj0f cBfjlws uL jSoftf sd clanDa cn ug kb5

23 sl06Gh]GL vr mdash yfgLo lgsfo gtf]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf $-_

df lhNnf ljsf ldltsf] cfˆgf] |f]taf6 ~rflnt jf cGo lgsfosf] sfoqmddividecfof]hgfnfO

sfoszntf k|efjsfltf tyf ldtJolotfsf] l4fGt cgf ~rfngdf xof]u kyenofpg kFhLut

nufgLsf] dli6ut sdaf6 tf]lsP adf]lhdsf] sd 56ofO f] vr DaGwL sfoof]hgf klifbaf6

jLs[t ufO jLs[t zLifssf] cwLgdf xL vr ugkg] Jojyf 5 gukflnsfn] of] jif

=)ndash slG6Gh]GL vr u]sf]df f] vrsf] zLifsut ljj0f k]z gePsf]n] zLifsut sn

vr olsg ug lsPg sfoljlwsf] Jojyf cgk kFhLut vrsf] cfof]hgfut slG6Gh]GL vr

DaGwL sfoof]hgf klifbaf6 jLs[t ufO vr u]sf] d]t b]lvPg slG6Gh]GL vrsf]

cfof]hgfut zLifsut clen]v fvL sfoljlwdf pNn]v eP adf]lhd k|ltkwL ldtJooL kdf

vr ug] tyf vrsf] clen]v cgdf]bg xg kb5

24 wf6L n]vf mdash yfgLo jfoQ zfg P]g ) adf]lhd gu If]qleq 3 gSzf kf ug] k|of]hgsf]

nflu gujfLn] fv]sf wf6L lgdf0f JojfoLxaf6 l6]Gg dlg jfkt s66f u]sf] wf6Lsf]

Joxf]f vNg] uL cnu cnu gfd gfd]L d]tsf] ljj0f fVg kg]df fv]sf] kfOPg JolQmut

wf6L vftfdf k|of]hg vnfO ljj0f cBfjlws gfVgfn] 3 gSzf kf uL tf]lsPsf] ldltdf

lgdf0f DkGg lnP glnPsf] olsg ug lsg] b]lv+bg ]jfu|fxLn] Dofb yk dfu u]sf] cjyfdf

afx]s pQm wf6L bofxf uL cfDbfgL afFWg kg]df ki6 clen]vsf] cefjdf lgdf0f DkGg

gug]sf] wf6LnfO cfodf 6laquofGkm gubf gukflnsfsf] cfodf c kg] b]lvG5 ouL lgdf0f

JojfoLsf] JolQmut clen]v fvL wf6Lsf] ljj0f tof gxFbf wf6L bfloTj olsg ug glsg]

k|of]hg dfKt gxFb wf6L lkmtf xg] htf hf]lvd x]sf]n] wf6Lsf] k|of]hg vNg] uL wf6Lsf]

n]vf Jojyfdf wf xgkb5

25 |]tf k]z gePsf] mdash cflys sfoljlw P]g ) tyf cflys sfoljlw lgodfjnL )^$ yfgLo

lgsfo cfly[s k|zfg lgodfjnL )^$ adf]lhd vr u]sf] sd n]vfkLIf0f dIf k]z uL

n]vfkLIf0f ufpg lhDd]jf JolQmsf] stJo xg] pNn]v 5 o gukflnsf cGtut fljs lb3jf

uf=lj== xfn fhljfh gukflnsf j8f g+= ) af6 )amp kmfug b]lv )amp$ cfiff9

dfGtDd lgsff ePsf] +rfngtkm =$(ndash k+hLut tkm =$)(ndash fdflhs

Iff tkm =amp))ndash d]t hDdf =$^^ampndash sf] |]tf n]vfkLIf0fsf] nflu k]z ePsf]

5g f] afx]s pQm j8fdf cGo lgsfoaf6 k|fKt cfo tyf j8faf6 cnL ePsf] cfo d]tsf]

ljj0f k]z gePsf]n] f] DaGwL cfo Joo olsg ug lsg] cjyf 5g DalGwt lhDd]jf

JolQmaf6 n]vfkLIf0fsf] nflu |]tf k]z gu]sf] sf0f n]vfkLIf0f xg gs]sf] xFbf ljQLo

hjfkmb]xLtf kfblztfdf c kg] x+bf Dk0f cfo Joosf] |]tf k]z uL n]vfkLIf0f ufpg

kg] o DaGwdf gukflnsfaf6 lgsff b]lvPsf] pNn]lvt adf]lhd =$^^ampndashsf] |]tf

n]vfkLIf0fsf] nflu k]z xgkb5

a]h lylt

of] jif o o gukflnsfsf] n]vfkLIf0faf6 $ sf]8 nfv ( xhf a]h km5of6 ug

afFsL x]sf] 5 f]dWo] cn ugk]g] =) nfv ampamp xhf lgoldt ugkg] = sf]8 amp nfv xhf

k]ZsL afFsL = sf]8 ) nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 6

af]b]afOg gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =amp nfv xhf of] jifsf] cfo =( sf]8 ($ nfv $ xhf d]t

hDdf =) sf]8 nfv ) xhf cfDbfgL ePsf]df =( sf]8 nfv ) xhf vr eO = amp nfv () xhf dfHbft

x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 ]|tf k]z gePsf] mdash o gukflnsf cGtutsf fljs wgu9L sfrg fdgu uf=lj==af6 )ampamp$

af]b]afOg uf=lj== sf] )amp kmfug b]lv )amp$ cfiff9 dfGtDdsf] cfDbfgL tyf vrsf ]|]tf

n]vfkLIf0fsf nflu k]z ePsf] 5g h dWo] lh=lj==af6 uPsf] cgbfg sd = )^ndash b]lvPsf] 5

pQm lgsfoxsf] cfGtls |f]taf6 k|fKt u]sf] cfDbfgL |]tf k]z gu]sf sf0f olsg ug lsPsf] 5g pQm

cfDbfgL tyf vr d]tsf] |]tf n]vfkLIf0fsf] nflu k]z xgkb5

2 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf df yfgLo

txsf] cfGtls n]vfkLIf0f cf g cfGtls n]vfkLIfsaf6 ufpg kg] Jojyf 5 ufpFkflnsf gukflnsfn]

cf gf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6 ufpg Sg] pNn]v 5

gukflnsfn] f] cfb]zsf] Jojyf cgf cfGtls n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f

cjlwDd ufpFkflnsfdf uflePsf fljssf a uf=lj==xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5

cfGtls n]vfkLIf0faf6 ePsf]df f]af6 cf+NofOPsf Joxf]f klg km5of6 u]sf 5gg cfGtls n]vfkLIf0f ufO

f]sf Joxf]f dod km5of6 ugkb5

3 DklQ xtfGt0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf

jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf

5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof

uL k|ltj]bg fjhlgs ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd

ufpFkflnsfsf] gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufpF ljsf ldltn]

pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f] d]t olsg uL

oyfzL3| jfldTjdf lngkb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tyf u of]hgf tof

gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg dfly sfjfxL gu]sf] lhGL

vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf

dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f

gu]sf]sdrfLxsf] sfo ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf]

sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg

gs]sf] vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn] eQmfgL

ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf] htf Joxf]f b]lvPsf

5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

5 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj== tyf lgod

df gukflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr k|dfl0ft xg] lan ekfO nufotsf]

|]tf +nUg uL vr ug kg] Jojyf 5 o DaGwdf b]lvPsf Joxf]f lgDgfgf 5g M

= fljs v8sk uf=lj==sf] ufpF klifbsf] lg0fo adf]lhd afn aflnsfxsf] v]n dbfg Jojyfkgsf] nflu

lg=df=lj= v8sknfO ldlt )amp^ df =))))ndash eQmfgL lbPsf]df f] sf] nfut cgdfg sfdsf] dNof+sg

sfo DkGg k|ltj]bg tyf ljBfno Jojyfkg ldltsf] lgdf0f DkGg ePsf] lg0fo k]z gePsf]n] pQm k|df0f

sfuhft k]z xgkb5

= fljs ftx6 uf=lj==sf k|f== lji0fb]j d3ofsf gfddf ut jifsf] fdflhs Iff eQf gub afFsL o jifsf]

fdflhs Iff eQf ljt0f uL afFsL x]sf] sd ut jifsf] cfGtls |]ft tkmsf] gub afFsL sd d]t uL

=))ndash lhDdf x]sf] kfOPsf]n] lgodfgf cn uL bflvnf xgkb5

= fljs fj uf=lj==sf] ldlt )amp sf] lg0foaf6 cwf] uf=lj= ejg lgdf0f sfo ut jifsf] dfHbft

sdaf6 vr uL lgdf0f ug uf=lj==nfO lhDd]jfL lbPsf]df uf=lj==n] pkef]Qmf ldlt u7g cfkmFn] k6s k6s

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 7

uL =))ndash vr u]sf] b]lvof] k|fljlws dNof+sg cgf =$$) ndash dfqsf] sfo DkGg ePsf]

b]lvG5 dNof+sg eGbf a9L vr n]v]sf] = ampamp$ndash k|dfl0ftt xg] lan ekfO dNof+sg +nUg uL k]z xgkb5

6 k]ZsL mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfodf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf Dofb

gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf

tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf

uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o gukflnsfaf6 ut ljut jifdf

ljleGg )) kbflwsfL sdrfL tyf +3 +yfsf] gfddf =10164031ndash k]ZsL afFsL x]sf]df km5of6 u]sf

5gg Tot o jif kbflwsfL sdrfL tyf +3 +yfsf] gfddf =3241200ndashkm5of6 ug afFsL k]ZsL

x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

gukflnsfn] lqmotf b]vfpgkb5

7 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj== tyf lgod

df gukflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr k|dfl0ft xg] lan ekfO nufotsf]

|]tf +nUg uL vr ug kg]df fljs b]pL ftx6 fj uf=lj== af6 ljleGg ldltdf =()ampndash vr

ki6ofOF xg] lan ekfO a]u vr u]sf] kfOPsf]n] pQm sd DalGwtaf6 cn xgkb5

8 fljssf b]pL ftx6 fj dnxlgofF uf=lj==af6 pkef]Qmf ldltaf6 ePsf ljleGg lgdf0f sfo df]6

fOsn vlb nufotsf ( sfo pNn]v uL = )$ndash vr n]v]sf]df lan ekfO pkef]Qmf ldltsf]

dfOGo6 sfo DkGg k|ltj]bg lhGL bflvnf clen]v k]z gePsf]n] vr ki6ofOF xg] cfwf k|df0f k]z xgkb5

9 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL f]xL lbg jf

ef]ln kN6 js bflvnf ugkg] Jojyf 5 o gukflnsfdf dflxt ePsf uf=lj==xn] cfGtls gtf]tsf] sd

gub cfDbfgL uL gub af6 vr u]sf] kfOof] otf] sfodf lgoGq0f xgkb5

(= a]NxL uf=lj==sf] cfGtls |f]tsf] gub af+sL =$$)ndash a+s bflvnf u]sf] gb]lvPsf]n] bflvnf xgkb5

(= fljs af]b]jfOg uf=lj==sf dlvof h8 lztn ofbjn] dfnkf]t sd =amp(ndash bflvnf u]sf] gb]lvPsf]n]

cn uL bflvnf xgkb5

(= fljs dfjf uf=lj==af6 fdflhs Iff eQf ljt0f uL af+sL x]sf] =)))ndash bflvnf ePsf] gb]lvPsf]n]

cn uL yfgLo l~rt sf]if bflvnf xgkb5

(=$ dfjf uf=lj==n] lhNnf ljsf ldltdf bflvnf ugkg] dfnkf]t sd =amp )ndash bflvnf ePsf] egL vr n]v]sf]df

bflvnf k|df0f k]z gePsf]n] cn uL bflvnf xgkb5

(= dfjf uf=lj==sf sf== ze gffo0f d08nsf] s=+= sf]if sddf ) k|ltzt yk uL hDdf =$amp(ampndash

s=+=sf]ifdf bflvnf guL ldlt )ampamp df lghnfO g eQmfgL ePsf] b]lvPsf]n] otf] sfodf lgoGq0f xgkb5

10 clu|d s mdash cfos P]g ) sf] bkmf adf]lhd ef8f n]vfkLIf0f klgtlds htf eQmfgLdf clu|d s

s6[L uL eQmfgL xg kg]df fljssf v8sk a]NxL b]pL ftx6 fj dnxlgofF kmnsfxL g]u8f af]b]afOg

dfjfxf uf=lj== n] ljleGg JolQm tyf +yfnfO ljleGg eQf n]vfkLIf0f kflgtlds dfnfdfg cfklt

nufotsf] sd eQmfgL ubf =ampndash clu|d s s6[L u]sf] gkfOPsfn] DalGwtaf6 cn xg kb5

11 aaemfy mdash af]b]jfOg uf=lj== sf fljs uf=lj= lrj OGb| k|fb b]jaf6 a aemfy gePsf]n] cflys jif

)ampamp -ut ljutsf]_ lhGL ljj0f k]ZsL ljj0f k]z gePsf]n] cflys jif )ampamp sf] n]vfkLIf0f

k|ltj]bgdf pNn]lvt ljj0fx pNn]v ug glsPsf] eGg] Joxf]f n]vfkLIfsaf6 cf+NofOPsf] xFbf ljj0fx k|fKt

uL sfjfxL xgkg] b]lvof]

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =(amp nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn

ugkg] =$ nfv xhf lgoldt ugkg] = ) nfv ^( xhf k]ZsL afFsL = nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 8

8fSg]ZjL gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =^ xhf of] jifsf] cfo = sf]8 xhf d]t

hDdf = sf]8 nfv $$ xhf cfDbfgL ePsf]df = sf]8 ( nfv ) xhf vr eO =( nfv

^$ xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

bkmf ^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf

5 ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 sfofnon] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf

fljssf a uf=lj==xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0faf6

ePsf]df f]af6 cf+NofOPsf Joxf]f klg km5of6 u]sf 5gg cfGtls n]vfkLIf0f ufO f]sf

Joxf]f dod km5of6 ugkb5

2 DklQ xtfGt0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd gukflnsfsf]

gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufp+ ljsf ldltn]

pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f]

d]t olsg uL oyfzL3| jfldTjdf lngkb5

3 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf]

fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f

tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf]

vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn]

eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf]

htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9

agfpg kb5

4 lgdf0f sfo M fljs kTyuf8f uf=lj==n] kjfwf ljsf sfoqmd cGtutsf ljleGg )

sfoqmddividelgdf0f sfo pkef]Qmf ldlt u7g guL sfofno cfkmFn] +rfng uL =amp$ndash

vr n]v]sf] kfOof] o lsldsf sfoqmd +rfng ug pkef]QmfnfO xefuL ufO pkef]Qmf

ldlt u7g uL lghxnfO lhDd]jf agfpg kb5

5 dfnkf]tM fljs txL ufljsf] dfnkf]t cnL lb cGo gub lb jiffsf] kfgLn] lehL wdLf

nfuL sg klg lb Unf] k]z gePsfn] lb as kLIf0f xg s]g l6kf]6sf cfwfdf pNn]v

u]sf] cnL cfonfO cfwf lnOPsf] 5

4 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o gukflnsfaf6ut ljut jifdf ljleGg kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =^)ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot o jif

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 9

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =2734472ndash km5of6 ug afFsL k]ZsL x]sf]

b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

gukflnsfn] lqmotf b]vfpgkb5

5 lan ekfOmdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df gukflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr

k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUg uL vr ug kg]df fljs udlof k|jfxf kftf]

slanff a|Dxk cfxL uf=lj==af6 ljleGg ldltdf =))$ndash vr ki6ofOF xg] lan ekfO

a]u vr u]sf] kfOPsf]n] pQm sd DalGwtaf6 cn xgkb5

51 fljssf kTyuf8f udlof k|jfxf txL cgfxf etxL jgfnL cfxL uf=lj==af6 pkef]Qmf

ldltaf6 ePsf ljleGg lgdf0f sfo lgdf0f fdu|L vlb cfifwL vlb nufotsf sfo pNn]v

uL =amp$ampndash vr n]v]sf]df lan ekfO pkef]Qmf ldltsf] dfOGo6 sfo DkGg k|ltj]bg

lhGL bflvnf clen]v k]z gePsf]n] vr ki6ofOF xg] cfwf k|df0f k]z xgkb5

6 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]ln kN6 aFs bflvnf ugkg] Jojyf 5 o gukflnsfdf dflxt ePsf

uf=lj==xn] cfGtls gtf]tsf] sd gub cfDbfgL uL gub af6 vr u]sf] kfOof] otf] sfodf

lgoGq0f xgkb5

61 jgfnf uf=lj==sf Ps sdrfLFu gub dfHbft x]sf] =$()ndash clanDa l~rsf]if bflvnf

xgkb5

7 clu|d s mdash cfos P]g ) sf] bkmf adf]lhd ef8f n]vfkLIf0f klgtlds htf eQmfgLdf

clu|d s s6[L uL eQmfgL xg kg]df fljssf txL a|Dxk kftf] slanff udlof k|jfxf

txL cgfxf cfxL uf=lj== n] ljleGg JolQm tyf +yfnfO ljleGg eQf n]vfkLIf0f

kflgtlds dfnfdfg cfklt nufotsf] sd eQmfgL ubf =)$amp)ndash clu|d s s6[L u]sf]

gkfOPsfn] DalGwtaf6 cn xg kb5

8 k|df0f ndash c6f]df]afON P08 On]S6|f]lgS KtLaf6 yfg df]6fOsn vlb u]sf] pNn]v uL

ldlt )amp$( df ())ndash eQmfgL lbPsf]df pQm df]6fOsn sfofnosf] jfldTjdf cfPsf]

k|df0f k]z gePsf]n] pQm k|df0f k]z xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =$ nfv amp xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] =^ nfv xhf lgoldt ugkg] = nfv ( xhf k]ZsL afFsL =amp nfv $

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 10

s~rgk gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =( nfv ) xhf of] jifsf] cfo =^ sf]8 $ nfv

) xhf d]t hDdf =^ sf]8 amp nfv ^) xhf cfDbfgL ePsf]df = sf]8 ( nfv amp) xhf

vr eO = nfv () xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 aFs lxfjM cflys jif )ampamp sf] n]vfkLIf0f k|ltj]bgdf ljleGg ) vftfdf =6074375ndash

dfHbft x]sf]df of] jif =3905860ndash dfq dfHbft lhDd]jfL f]sf] b]lvPsf]n] kms sd

=^^$ndash DaGwdf 5fgljg uL lxfa olsg xgkb5

2 dfHbftmdash gukflnsfn] cfDbfgL jftljs vrsf] cfo Joo pNn]v uL a+s dfHbft b]lvg] uL

cfo Joo ljj0f tof ug kg]df lk|mh gxg] lgsff sddf lgsff eP hltg vr hgfO cfo

Joo tof u]sf] 5 haf6 lk|mh gxg] lgsffdf jftljs s] slt vr eO slt dfHbft x]sf]

5 egL olsg ug Sg] cjyf x]g pbfx0fsf nflu +3Lo +rgf kjfwfdf = sf]8

ljlgof]hg ePsf]df sf]if tyf n]vf lgoGqs sfofnodf lkmtf ePsf] =ampndash lkmtf s6fO

vb lgsff =($ampampndash dWo] =)ampamp^ndash vr s6fO =$$(($ndash af+sL b]lvPsf] 5

f]xL cgf cfo Joo ljj0fdf af+sL b]vfpg kg]df lgsff cgfs sd vr b]vfPsf] kfOof]

oaf6 gukflnsfsf] oyfy dfHbft olsg ug Sg] cjyf gxg] x+bf oyfy df]Hbft olsg xg]

uL cfo Joo ljj0f tof xgkb5

21 s[lif ljsf j+s zfvf sfofno s~rgk KtLsf] a+s 6]6d]G6 cgf +lrt sf]ifdf ldlt

)amp$) Dd =$(^ndash dfHbft x]sf] b]lvG5 cfo Joo ljj0fdf =^^((ndash dfq

cyft =(ndash 36L dfHbft b]vfPsf] 5 kms sd DaGwdf a+s lxfa ldnfg ljj0f

tof u]sf] d]t gb]lvPsf]n] o DaGwdf 5fgljg uL dfHbft olsg ugkb5

3 a9L vr mdash k|fKt cfo Joo ljj0f cgf z6 lgdf0f tkm of] jif =ampndash dfq cfDbfgL

ePsf]df =^)^^ndash vr ePsf] b]vfPsf] 5 cfo eGbf =($$ndash a9L vr u]sf] DaGwdf

5fgljg uL olsg ugkb5

6 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

bkmf ^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf

5 ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 gukflnsfn] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf

fljssf a uf=lj==xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0faf6

ePsf]df f]af6 cf+NofOPsf Joxf]f klg km5of6 u]sf 5gg cfGtls n]vfkLIf0f ufO f]sf

Joxf]f dod km5of6 ugkb5

4 DklQ xtfGt0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd gukflnsfsf]

gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd gukflnsfn] fljs ufp+ ljsf ldltn]

pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f]

d]t olsg uL jfldTjdf lngkb5

41 f]xL cfb]zsf] bkmf Dff ufpFkflnsf jf gukflnsfsf] If]q leq k]sf xfn ljifout dGqfno jf

sfL lgsfoaf6 +rfng eO cfPsf yfgLo tsf s[lif kz ]jf ]jf s]Gb| pkndashs]Gb| k|fylds

jfYo s]Gb| jfYo rfsL pkndashjfYo rfsL cfoj]b cfifwfno sfL +rgf ljleGg lgsfoaf6

DkGg vfg]kfgL l+rfO htf ljsf lgdf0f cfof]hgf sfofnox +rgf tyf rn crn DklQ

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] oL xtfGt0f xg] Dk0f DklQsf] clen]v

tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 11

Jojyf x]sf]df ufpFkflnsfn] f] cgf nut tof uL] fjhlgs u]sf] 5g u7g cfb]z

adf]lhd otf DklQsf] nut cBfjlws uL f]sf] k|ltj]bg fjhlgs ugkb5

5 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf + vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf]

fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f

tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf]

vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn]

eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf]

htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9

agfpg kb5

6 k]ZsL] mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o gukflnsfaf6 ut ljut jifdf ljleGg amp kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =amp)ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg ctM lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsfn]

lqmotf b]vfpgkb5

^1 )amp jzfv sf] dlGqklifbsf] lg0foaf6 )amp h]i7 ( ut] o gukflnsf yfkgf ePsf]

b]lvG5 gukflnsf yfkgf kj fljs uf=lj==xsf] )amp)amp sf] clGtd n]vfkLIf0f k|ltj]bg

k]z ePsf] 5g o gukflnsfsf] cflys jif )ampamp )ampamp sf] clGtd n]vfkLIf0f

k|ltj]bgdf fljs uf=lj==xsf] cflys jif )amp)amp Ddsf] k]ZsL lhDd]jfL d]t f]sf] b]lvPg

hsf] sf0f gukflnsfsf] k]ZsL afFsL ljj0fn] b]vfPsf] k]ZsL dfq pNn]v u]sf] 5 hdf

7]lnof abufdf adlemof hutk uf=lj= sf] k]ZsL afFsL b]vfPsf] 5g

7 clu|d s mdash cfos P]g ) sf] bkmf adf]lhd ef8f n]vfkLIf0f klgtlds htf eQmfgLdf

clu|d s s6[L uL eQmfgL xg kg]df fljssf] jjf uf=lj== xfn j8f g+= n] n]vfkLIf0f zNs

k|lzIf0f eQf nufot eQmfgL ubf =(amp) clu|d s s6[L u]sf] gkfOPsfn] cn uL

DalGwt vftfdf bflvnf xg kb5

8 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df gukflnsf]

sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUg uL

vr ug kg] Jojyf 5 kL=L lSnlgs cflzif OG6k|fOh]h fhljfhaf6 lk|G6 6]lnkmf]g ]6

df]afOn kmf]g k+vf cflb fdfg vlb jfkt =(ndash vr n]v]sf]df lan ekfO tyf lhGL

bflvnf k|ltj]bg +nUg gx]sf]n] pQm k|df0f k]z xgkb5

81 ljleGg cfktsaf6 ljleGg fdu|L vlb u]sf] pNn]v uL =$$amp)ndash vr n]v]sf]df lan

ekfO tyf lhGL bflvnf k|ltj]bg +nUg gx]sf]n] pQm k|df0f k]z xgkb5

9 a9L eQmfgL ndash fhdfu b]lv ejg df=lj=Dd 8s sfnf]kq] ug] sfosf] clGtd dNof+sg sfo

DkGg k|ltj]bg cgf =$^ampndash df hgxeflutf =amp))))ndash s6fO =(ampndash dfq

pkef]Qmf ldltnfO eQmfgL ugkg] b]lvG5 t o zLifsaf6 =amp^(^ndash guof]hgf

zLifsaf6 =$^ampndash d]t =$)amp^ndash eQmfgL ePsf] b]lvPs]fn] a9L eQmfgL ePsf]

=$)$$ndash cn xgkb5

10 7]Ssf kmfOn mdash pd]z flgofsf] 3b]lv s6xafLx+b xl6of hfg] af6f]df gfnf tyf nfa lgdf0f

sfosf lgdf0f JojfoL gtL ufoqL lgdf0f ]jfnfO =1258097ndash afnjf rf]s b]lv lgrf]sDd

hfg] af6f]df gfnf tyf Nofa lgdf0f sfosf lgdf0f JojfoL gtL u0f]z lgdf0f ]jfnfO

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 12

=1191741- uL hDdf =$$(ndash vr n]v]sf]df pQm sfosf] nfut cgdfg Demftf

nufotsf 7]Ssf kmfOn n]vfkLIfdf k]z gePsf]n] vr sdsf] oyfytf olsg xg s]g pQm

lgdf0f sfosf] 7]Ssf kmfOn k]z xgkb5

11 yk cf]ex]8 ndash gukflnsfsf] j8f g+= ( df adlan af]lEuml h8fg sfosf lgdf0f JojfoLFu

ePsf] Demftfdf k|ltzt cf]ex]8 lbg] pNn]v gePsf]df lgdf0f JojfoL cldt lgdf0f

]jfnfO ldlt )amp$ =$()^ndash eQmfgL ubf cf]ex]8 pNn]v uL =amp$ampndash d]t yk

uL eQmfgL ePsf] b]lvPsf]n] oL yk eQmfgL u]sf] sd cn xgkb5

111 gukflnsfsf] j8f g+= df zfrfno lgdf0f 3]faf h8fg sfosf lgdf0f JojfoLFu

ePsf] Demftfdf k|ltzt cf]ex]8 lbg] pNn]v gePsf]df lgdf0f JojfoL ljkn sG6laquoSgnfO

=))ndash df cf]ex]8 pNn]v uL =^ndash d]t yk uL eQmfgL ePsf] b]lvPsf]n] oL

yk eQmfgL u]sf] sd cn xgkb5

12 d=c=s btf ndash gukflnsfsf] j8f g+= sf] tTdf6f]n hfg] af6f]df u|fe]n sfosf] nflu ]e b

nfOkmnfO =($ndash eQmfgL u]sf]df pQm kmd d=c=sdf btf ePsf] gb]lvPs]f s jLhs

d]t hfL ePsf] gb]lvPs]fn] d=c=s jfkt eQmfgL u]sf] =ndash cn xgkb5

13 k]ZsL mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df dodf

k]ZsL km5of6 gug] sdrfL kbflwsfL tyf cGo kmd +yf+u sfL af+sL x Jofh d]t

cn xgkg] Jojyf 5 cflys jifsf] cGTodf fljs ajf uf=lj== af6 k|bfg ePsf]dWo] $

JolQm tyf +yfnfO ut ljutsf] k]ZsL =189880ndash o cf=j= sf] k]ZsLdWo] sdrfLsf]

gfddf x]sf] =()))ndash k]ZsL km5of6 xg afFsL b]lvPs]fn] lgodfgf cn km5of6 xgkb5

14 kj lgwflt Ifltklt mdash fjhlgs vlb lgodfjnL )^$ sf] lgod df lgdf0f JojfoLsf]

l9nfOsf] sf0fn] vlb Demftf adf]lhdsf] sfd f] Demftfdf tf]lsPsf] Dofbdf DkGg xg

gs]df lghn] fjhlgs lgsfonfO Demftf sdsf] bz k|ltztdf gj9g] uL k|ltlbg Demftf

sdsf] )=) k|ltzt kj lgwflt Ifltklt lbg kg] pNn]v 5 o DaGwdf lgDg Joxf]f b]lvof]

M

141 anjf rf]sb]lv lgrf]sDdsf] af6f]df gfnf lxt sfnf]kq] ug] sfosf lgdf0f JojfoL u0f]z

lgdf0f ]jfnfO bf]gtf] tyf clGtd lanDd =$(ndash eQmfgL vr n]v]sf] 5 lgdf0f

JojfoLFu ldlt )amp)amp df ePsf] Demftf cgf Demftf ldltn] amp lbg leq cyft

)amp$ Dddf DkGg ugkg] pNn]v 5 pQm sfo slxn] DkGg ePsf] vNg] sfuhft k]z

ePsf] 5g gfkL lstfa cgf )amp$ df dfq pQm sfosf] gfkL ePsf] b]lvG5 pQm

cjlw kl5sf] dosf] Dofb yk ePsf] d]t b]lvPg Dofb dfKt kl5sf] lbg amp^ sf] Demftf

c+s =^^)ndash sf] blgs )=) k|ltztn] xg] =^(ndash kj lgwflt Ifltklt cn xgkb5

142 pd]z flgofsf] 3b]lv s6xafLx+b xl6of hfg] af6f] gfnf lxt sfnf]kq] sfosf lgdf0f JojfoL

ufoqL lgdf0f ]jfnfO bf]gtf] tyf clGtd lanDd =^^ampndash eQmfgL vr n]v]sf] 5 lgdf0f

JojfoLFu ldlt )amp)amp df ePsf] Demftf cgf Demftf ldltn] amp lbgleq cyft

)amp$ Dddf DkGg ugkg] b]lvG5 DkGg ugkg] pNn]v 5 pQm sfo slxn] DkGg

ePsf] xf] gfkL lstfa tyf sfo DkGg k|ltj]bg d]t k]z ePsf] 5g eQmfgL ldlt )amp$)

nfO cfwf lnFbf amp^ lbg l9nf uL sfo DkGg ePsf] b]lvPsf]n] Demftf c+s =^^)ndash sf]

blgs )=) k|ltztn] xg] =^(ndash kj lgwflt Ifltklt cn xgkb5

15 lgdf0f sfosf] clen]v mdash gukflnsfaf6 +rfng ePsf ljleGg cfof]hgfxsf] lan eQmfgL x+bf

k]z ePsf 7]Ssf lan tyf sfo DkGg k|ltj]bgxdf lan qmd +Vof cfof]hgfsf] gfd 7]s]bfsf]

gfd sfofb]z ldlt nfut cgdfg sfd z ldlt DkGg ldlt cflb pNn]v ugkg]df landf

pNn]v gePaf6 sfd DkGg ldlt olsg ug Sg] cjyf 5g ctM odf wf xgkb5

151 lb lgoGq0f vftf cBfjlws fvL j8f sfofnoxnfO gubL lb lbFbf lbsf] 7]nL g+= pNn]v

uL fVg kg] b]lvG5 fy gukflnsf sfofnodf k|fKt xg] j cfDbfgL sd vftfdf k|lji6

uL k|df0fLt ug kb5

16 fdflhs Iff mdash fdflhs Iff eQfsf] nflu o jif =^()))ndash lgsff ePsf]

=^()(ndash vr eO gukflnsfn] [hgf kmfOgfGnfO ljt0f ug lbPsf] sdaf6

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 13

=$) fljs ajf uf=lj== xfn gukflnsf j8f g+= af6 lkmtf k|fKt =$())ndash

d]t afFsL x]sf] hDdf =$^((ndash l~rt sf]if vftfdf bflvnf ugkb5

17 bflvnfM ljleGg ^ j6f uf]Zjff efraf6 ldlt 2073810 df ut cflys jifsf] cfiff9 dlxgfdf

DkGg ePsf lgdf0f sfosf] d=n]=k=kmf=g+= k|df0fLt uL )ampamp$ df eQmfgL u]sf]df pQm

eQmfgLdf s6[L u]sf] clu|d s =$)ndash bflvnf ePsf] gb]lvPsf]n] DalGwt vftfdf bflvnf

xgkb5 fli6laquoo jfl0fHo a+s lnld6]8 zfvf sfofno fhljfhdf ldlt )amp) bflvnf ePsf]

fhj =(amp$ndash ePsf] k|df0f k]z ePsf]n] pQm sd s6fO bflvnf ug af+sL =$)ndash b]lvPsf]

5

18 eQmfgLM gukflnsf j8f g+= cGtut kmf]x dnf Jojyfkg pkef]Qmf ldlt gukflnsf aLr

ldlt )amp df kmfO tyf kmf]x Jojyfkg sfoqmd +rfng ug =)))))ndash sf]

Demftf ePsf] kfOof] pkef]Qmf ldltaf6 ~rfng ulPsf] pQm sfoqmddf pkef]Qmfsf] of]ubfg

sd tyf gtdbfg geO k sd =)ndash gukflnsfaf6 eQmfgL ePsf] 5

19 clu|d s mdash uGhf fdj[If d[tL k|lti7fg Ogf ddt sfosf] eQmfgL lb+bf =^$ndash clu|d

s s6[L u]sf] gb]lvPsf]n] pQ s jfktsf] sd cn xgkb5

20 f]n vlb mdash gukflnsfsf] o jifsf] jLs[t jflifs sfoqmd cgf gu kjfwf ljsf

cfof]hgfsf] nflu cgbfg sd =($))))ndash gukflnsfsf] =^))))ndash uL

=$)))))ndash jh]6 Jojyf ePsf] 5 lnaGbL af]nkqaringff gtL kmf] sG6Sg P08 Pf]lP6

k|f=ln= gSfn sf7df8fFaf6 =))))ndash df vlb ePsf] Ps efOa]|6 f]n sfofnodf k|fKt

ePkl5 eflts kLIf0f ufO f]sf] k|fljlws k|ltj]bg k|fKt ePkl5 dfq DalGwt cfkltstfaf6

k|tfljt f]n d]lzg jLsf uL eQmfgL lbgkg] Jojyf ePsf]df Totf] k|fljlws k|ltj]bg glnO

eQmfgL u]sf] dgfla b]lvPg

21 olg]kmM olg]km o gukflnsf aLr ePsf] Demftf cgf gfuls r]tgf s]Gb|sf

dxxnfO afn +If0f tyf afngtdFu DalGwt cglzIf0f sfoqmd ~rfng u] jfkt gtL

fh]z sdf ofbjsf] k]ZsL =^)ndash ldlt )amp$) df km5of6 u]sf]df k|lzIfs eQfdf

clu|d s s6[L u]sf] =amp^))ndash bflvnf u]sf] gb]lvPsf]n] DalGwt vftfdf bflvnf ePsf] k|df0f

k]z xgkb5

211 gukflnsfn] ljleGg kf6LnfO eQmfgL ubf s6[L ulPsf] clu|d s wf6L ddt Defsf]if cflb

sd r]saf6 hDdf guL gub lemsL bflvnf u]sf] b]lvof] oL sff]jf ubf sd lxgfldgf

xg Sg] x+bf r]saf6 bflvnf ug] Jojyf xgkb5 uf]Zjff efrdf s6[L sd ljljw qm]l86

dxndf hgfO a+s gubL lstfadf k|lji6 uL bflvnf ug] a]nfdf ljljw 8]la6 uL s6[L sd a+s

qm]l86 hgfO sff]af ug kg]df f] guL ljj0fdf dfq pNn]v uL sff]af u]sf] b]lvPsf]n] s6[L

sd a bflvnf eP gePsf] olsg ug Sg] cjyf 5g bf]xf]f] |]tf k|0ffnL cgf 8]la6divideqm]l86

b]lvg] uL cflys sff]afsf] uf]Zjf efr tof uL sff]af xgkb5

22 wf6L tkm mdash o jifDd wf6L af+sL =$$$ndash b]lvPsf]df f]sf] JolQmut wf6L vftf

fv]sf] kfOPg JolQmut vftf fvL wf6L lxfa bt fVg] Jojyf xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv $ xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugk]g] = nfv ^ xhf lgoldt ugkg] = sf]8 amp( nfv $ xhf k]ZsL

afFsL = nfv ( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 14

v8s gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft = nfv amp) xhf of] jifsf] cfo = sf]8 ^ nfv

amp hf d]t hDdf = sf]8 ( nfv $ xhf cfDbfgL ePsf]df =) sf]8 nfv xhf vr

eO =amp nfv ^ xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 DklQ xtfGt0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd gukflnsfsf]

gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd gukflnsfn] fljs ufp+ ljsf ldltn]

pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f]

d]t olsg uL oyfzL3| jfldTjdf lngkb5

2 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

bkmf ^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf

5 ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 gukflnsfn] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf

fljssf a uf=lj==xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0faf6

ePsf]df f]af6 cf+NofOPsf Joxf]f klg km5of6 u]sf 5gg cfGtls n]vfkLIf0f ufO f]sf

Joxf]f dod km5of6 ugkb5

3 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf + vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf]

fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f

tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf]

vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn]

eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf]

htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9

agfpg kb5

4 k]ZsL mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o gukflnsfaf6ut ljut jifdf ljleGg amp$ kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =5204664ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot o

jif kbflwsfL sdrfL tyf +3 +yfsf] gfddf =3969110ndash km5of6 ug afFsL k]ZsL

x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg]

sfodf gukflnsfn] lqmotf b]vfpgkb5

5 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df gukflnsf] sd

vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUg uL vr

ug kg] Jojyf 5 fljs ljf a]NxL uf=lj== af6 Ps tflnd sfoqmddf vr egL =amp))ndash

lan ekfO a]u vr n]v]sf]n] pQm sd cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 15

51 fljssf jg emnf Ogjf kmnal8of ljf a]nxL jgfnL uf=lj==af6 8s ddt tyf lgdf0f

ljBtLs0f kts tyf v]nsb fdu|L vlb len]h k|f]kmfOn afn k|f]kmfOn lgdf0f zlIfs e|d0f

lszf]L lzIff nufotsf ^ sfo pNn]v uL =$)ndash vr n]v]sf]df sltkosf] lan ekfO

tyf sfo DkGg k|ltj]bg k]z gePsf]n] vr ki6ofOF xg] cfwf k|df0f k]z xgkb5

6 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]ln kN6 js bflvnf ugkg] Jojyf 5 o gukflnsfdf dflxt ePsf

uf=lj==xn] cfGtls gtf]tsf] sd gub cfDbfgL uL gub af6 vr u]sf] kfOof] gubaf6

sff]af ug] sfodf lgoGq0f xgkb5

7 clu|d s mdash cfos P]g ) sf] bkmf adf]lhd ef8f n]vfkLIf0f klgtlds htf eQmfgLdf

clu|d s s6[L uL eQmfgL xg kg]df fljssf k]f Ogjf kmnal8of ljf a]nxL sNof0fk

vf]]]hk dGxf xgtafx jgfnL uf=lj== n] ljleGg JolQm tyf +yfnfO 3 ef8f k|lzIfs

eQf n]vfkLIf0f kflgtlds kfdz zNs nufotsf sd eQmfgL ubf =ampamp^$ndash clu|d s

s6[L u]sf] gkfOPsfn] DalGwtaf6 cn xg kb5

8 sfo DkGg k|ltj]bg mdash fljs vf]hk uf=lj==af6 ePsf] fjhlgs of]u ejg kf]vL lgdf0f

ljBtLs0f d]t lgdf0f sfo dGxf xgtafx uf=lj==af6 ljleGg j8fdf ePsf $ 8s u|fe]n

sfosf] nflu qmdzM =$amp))) =^ampamp) d]t =$amp)ndash eQmfgL ePsf]df lgdf0f

sfosf] sfo DkGg k|ltj]bg k]z gePsf]n] pQm k|ltj]bg k]z xgkb5

9 a9L eQmfgLmdash gukflnsf j8f g+= fljs vf]hk df u|fdL0f ljBtLs0f jfktsf] sn lan

sd =$(amp(ndash df hgxeflutf jfkt ) k|ltztn] xg] =$(ampndash s6[L ug kg]df =amp(ndash

dfq s6[L u]sf] kfOsf] hsf] sf0faf6 gukflnsfsf] tkmaf6 =$amp(ndash a9L eQmfgL ePsf]

xFbf pQm sd cn ugkb5

10 jfldTj k|df0f mdash Ps yfg df]6fOsn cfklt jfkt lzj 6laquo]l8Euml P08 Knfo nfxfgnfO

=$())ndash eQmfgL lbPsf]df pQm df]6fOsn sfofnosf] gfddf btf ePsf] k|df0f +nUg

gePsf]n] pQm k|df0f k]z xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =amp) nfv ^$ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] = nfv $ xhf lgoldt ugkg] ( nfv ( xhf k]ZsL afFsL =( nfv ^(

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 16

zDegfy gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =^ nfv xhf of] jifsf] cfo = sf]8 nfv )

xhf d]t hDdf = sf]8 $$ nfv xhf cfDbfgL ePsf]df = sf]8 amp^ nfv $ xhf vr eO

=^amp nfv amp$ xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 dfHbftM gukflnsfaf6 k]z ePsf] cfo Joo ljj0fdf ljleGg ah]6 pk zLifsdf sf]if tyf n]vf

lgoGqs sfofnon] b]vfPsf]eGbf =$$()ndash a9L cfo tyf Joo b]vfPsf] kfOof] o DaGwdf

olsg xgkb5

2 k|zflgs vr mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ df P]gsf] bkmf

^ sf] pkbkmf ^ sf] k|of]hgsf] nflu gukflnsfn] jLs[t ah]6sf] kllw leq xL P]g adf]lhd

s zNs ]jf bt ef8faf6 p7fPsf] sn sdsf] nfvDd cfGtls cfDbfgL xg]n] clwstd

^) k|ltzt eGbf a9L sd k|zflgs sfosf] nflu vr ug gkfOg] pNn]v 5 f] cgf o

gukflnsfsf] o jifsf] cfGtls cfDbfgL ==)(^(ndash sf] ^) k|ltztn] xg] =$ndash

cgbfg =$())))ndash d]t =$$ndash dfq k|zflgs vr ug kfpg]df =$amp$

vr n]v]sf] b]lvof] tf]lsPsf] LdfeGbf =$$^ndash a9L vr n]v]sf] lgodDdt b]lvPg

k|zflgs vr a9L xg vrdf ldtJolotf gckgfpg k|dv sf0f b]lvG5 lgodn] tf]s] eGbf a9L

k|zflgs vr ug]nfO lhDd]jf agfpg kb5

3 wf6L mdash of] cflys jifsf] cGTodf =ampamp) wf6L afFsL b]lvPsf]df ssf] s] jfkts]f slt

wf6L xf] f]sf] ljj0f -JolQmut wf6L ljj0f_ k]z xg cfPg Totf] ljj0f cBfjlws ugkb5

4 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf 5

ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 o sfofnon] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd o gukflnsfdf uflePsf

fljssf a uf=lj==xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0faf6

cfFNofOPsf Joxf]f klg km5of6 u]sf 5gg cfGtls n]vfkLIf0f cf+NofOPsf a]h dod km5of6

xgkb5

5 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp(

df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf

jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd gukflnsfsf] gfddf xtfGt0f ePsf]

5g DklQ xtfGt0f gxFbf xfpg] Pjd bkof]u xgSg] b]lvPsf] 5 u7g cfb]z adf]lhd

ufpFkflnsfn] fljs ufp+ ljsf ldltn] pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx

f] ljj0f pNn]v gePsf DklQ d]t olsg uL oyfzL3| jfldTjdf lngkb5

6 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf + vlb of]hgf tyf

u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg

dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v gfv]sf]

cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs

n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f tof gu]sf]

zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx

klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] vr ePsf a

lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn] eQmfgL ePsf] hgfpg]

5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf] htf Joxf]f b]lvPsf

5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 17

7 vrsf] clen]v mdash gukflnsfaf6 ePsf ljleGg lgdf0f sfosf] eQmfgL ubf k|fljlws dNof+sg

sdsf] k|ltztn] xg] sd clu|d vr n]vL a+s vr n]Vg af+sL fvL pQm sd k6s k6s

ljleGg fdfg vlb tyf ekL cfpg] lzifssf] ljn ekfO fvL vr n]Vg] u]sf] kfOof] vrdf

dfj]z ePsf] slG6Gh]GL sdsf] clen]v fv]sf] gkfOPsf]n] sd jftljs vr olsg ug Sg]

cjyf b]lvPg ctM sl06Gh]GL vrsf] cBfjlws clen]v fvL vr olsg xg] clen]v fVg kb5

8 lhGL bflvnf mdash ljBtLo xflhL km6j]o h8fg sfosf] nflu km6 6]s Ogkmf]l k|f=ln=

sf7df8fFnfO =$(^)ndash eQmfgL u]sf]df vrdf f] d]lzg lhGL bflvnf u]sf] gkfOPsf] fy

pQm d]lzg xfnDd k|of]udf NofPsf] d]t b]lvPg

9 bflvnf tyf ljt0fmdash dlxnf nlIft sfoqmd cGtut Ts]L vf6 6]an Olk=cfO=alQ jRrfsf] a]8

srL cflb vlb uL afof] d]l8sn f]ng ljf6gunfO =)^ndash f]h O06g]zgn

ljf6gunfO =)ndash d]t hDdf =)$))ampndash ldlt )amp df eQmfgL vr n]v]sf]df

pQm dfnfdfg lhGL bflvnf ePsf] gb]lvPsf] fy vlb ePsf Totf fdu|L ljt0f u]sf] ekfO

d]t k]z gePsf]n] pNn]lvt k|df0f sfuhft k]z xgkb5

10 lhGL |]tf mdash gukflnsfaf6 vlb ePsf ljleGg dfnfdfg tyf d]lzgL cfhfxsf] cBfjlws

lylt b]lvg] uL lhGL vftf k|of]udf NofPsf] kfOPg lhGL fdfg cfDbfgL tyf vr sDKo6df

dfq k|lji6 uL Tosf] nh zL6df fv]sf] kfOof] ty lgodfgf lhGL clen]v vftfx fvL

k|dfl0ft d]t uL lhGL |]tf v8f uL fVg kb5

11 aFs bflvnf mdash lgdf0f JojfoL s f]n ef8f wf6L bflvnf vr n]v]sf]df DalGwt vftfxdf

hDdf ePsf] k|df0f k]z gePsf]n] pQm k|df0f k]z xgkb5

12 cgkflts s66LM gukflnsfsf] j8f g+=^ cGtut ntofxL 8s lgdf0f sfosf] nfut cgdfg

=amp ndash dWo] hggtdbfg jfkt ) k|ltztn] xg] =ampamp s6fO =$)amp ndash

gukflnsfn] Joxf]g] uL pkef]Qmf ldlt+u +dmftf ePsf] b]lvG5 pQm sfosf] k|fljlws dNof+sg

=amp(^ ndash ePsf] cfwfdf gtdbfg jfkt ) k|ltztn] xg] =ampndash s6fO =$$() ndash

dfq eQmfgL ug kg]df =amp)(ndash eQmfgL u]sf] b]lvPsf]n] a9L eQmfgL ePsf] =)$(ndash cn

xgkb5

13 sfo clen]v mdash fhdfu b]lv zDegfy afaf dlGbDdsf] af6f] sfnf]kq] ug] sfosf] clGtd lan

jfkt =amp clGtd lanDd )^$$ vr n]v]sf]df gfkL lstfa fv]sf] gkfOPsf]

fy sfofnosf] f]n k|of]u u] jfkt k|lt 306f = xhf ef8f ltg kg] pNn]v ePsf]df pQm

sfodf f]n k|of]usf] clen]v fv]sf] b]lvPg ef8f jfkt =)))ndash s6[f u]sf] 5 nuas k]z

gePaf6 pQm vr olsg ug lsPg

14 kflsEuml yn Uof]h lgdf0f sfosf] nflu =^ndash sf] nfut cgdfg jLs[t ePsf]df pQm

sfo fjhlgs vlb lgodfjnL cgf lnaGbL befpkq4ff guL gukflnsf cfkm+n] sfo uL

=)amp)ndash vr n]v]sf] b]lvof] oL k|ltkwf tyf ldtJolotf a]u sfo ug] k|j[lQdf lgoGq0f

xgkb5

15 k]ZsLmdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] Jojyf 5

o gukflnsfaf6 ut ljut jifdf ljleGg ) kbflwsfL sdrfL tyf +3 +yfsf] gfddf

=5091799- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot o jif kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =2323500ndash km5of6 ug afFsL k]ZsL x]sf] b]lvPsf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsfn] lqmotf

b]vfpgkb5

16 clu|d s mdash ljleGg dfnfdfg vlb jfkt cf]d zflGt b]j 6laquo]8nfO =^)ampndash eQmfgL u]sf]df

cfos P]g ) cgf = k|ltztn] xg] clu|d s =$ndash s6[L u]sf] gkfOPsf]n] pQm sd

cn xgkb5

^= cfos P]g ) sf] bkmf ( adf]lhd 7]Ssf jf sfsf] eQmfgLdf clu|d s s6[L uL eQmfgL

ug kg]df ho lzj OF6f pBf]u f]zg xf8j]onfO eQmfgL ubf clu|d s s6[L gePsf] =(ndash

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 18

se8 xn lgdf0f sfosf] nflu ljleGg fdu|L cfkltsf nflu kmdxnfO eQmfgL ubf clu|d s

s6[L gePsf] =)ndash cn xgkb5

17 f]wegf mdash Demftf cgf o cfof]hgfdf ePsf] sn vrdWo] gukflnsf cgbfgaf6 k|ltzt

pkef]Qmf ldltaf6 k|ltzt gu If]q kjfwf sfoqmdaf6 ) k|ltzt vr n]Vg kg] b]lvG5

sn vr =$)ndash dWo] gukflnsf cgbfgaf6 k|ltztn] xg] =$$^ndash vr n]Vg

kg]df =))()ndash dfq vr n]vL afFsL =$$ndash gu If]q kjfwf sfoqmddf yk uL vr

n]v]sf] b]lvPsf]n] a9L vr n]v]sf] sd gukflnsf cgbfgaf6 f]wegf xgkb5

18 fjhlgs n]vfklIf0f mdash o gukflnsfaf6 =$))))ndash pkef]Qmf ldltaf6 =amp))))ndash

uL hDdf =))))))ndash df 8s lgdf0f sfnf]kq] ug] uL ldlt )amp$ df pkef]Qmf ldlt

sfofno aLr Demftf ePsf] b]lvG5 ldlt )amp$ sf] sfo DkGg k|ltj]bg cgf pQm

8s lgdf0f sfodf =$ndash vr ePsf] b]lvG5 +zf]lwg nfut cgdfg cgf sfd DkGg

ePsf] pQm of]hgfsf] pkef]Qmf e]nfaf6 lgdf0f sfo kf ePsf] lg0fo ufO cgdf]bg ePsf] b]lvPg

19 zDegfy 6laquoflkms xl6of M gukflnsfsf] ah]6af6 =$))))ndash pkef]Qmf ldltsf] of]ubfg

=amp))))ndash uL hDdf =))))))ndash sf] of]hgf DkGg ug] uL Demftf ePsf]df pkef]Qmf

ldltaf6 =^)))))ndash dfq hDdf ePsf] b]lvof] pkef]Qmf ldltsf] of]ubfgdf gku sd

=))))ndash cn uL cfDbfgL afFw]sf] k|df0f k]z xgkb5

20 clu|d s mdash cfos P]g ) sf] bkmf ( adf]lhd 7]Ssf jf sfsf] eQmfgLdf clu|d s s6[L

uL eQmfgL ug kg] Jojyf 5 ]lnEuml P+un ]l6Euml d]tsf] lgdf0f sfo u] jfkt dfF nIdL ddt

s]Gb| fxgk KtLnfO =^))))ndash eQmfgL lbPsf]df jLhs k]z gePsf]df eQmfgL lb+bf

cfos P]g clu|d s s6[L u]sf] gb]lvPsf]n] clu|d s jfktsf] =$))ndash tyf Knfoaf6

=$(ampampndash d]t =$$ampampndash cn xgkb5

21 OGwg vr mdash OGwg jfkt vr eQmfgL ubf jfL fwg k|of]u b]lvg] nuas fvL ldtJooL tjn]

OGwg vr n]Vg kg] Jojyf 5 t sfofnon] Totf] clen]v a]u ldltdf =amp$)ndash OGwg

vr n]v]sf] b]lvof] oL vr n]Vg] klkf6Ldf wf xgkb5

22 tflnd +rfngM Lkdns tflnd afngtd jfnljjfx afn lx+f ljf]wL hgr]tgf sfoqmd

+rfngsf] nflu cWoIf afjfnfn ofbjnfO )amp$ df =)))))ndash eQmfgL ubf cfos P]g

) sf] bkmf adf]lhd k|lzIfs eQfdf s6[L ePsf] clu|d s =()ndash bflvnf ePsf]

gb]lvPsf]n] pQm sd fhj vftfdf bflvnf xgkb5

23 DemftfM kmf]x Jojyfkg cGtut yfg lgdf0f sfosf] nflu ]e b g]kfn KtLnfO uPsf] k]ZsL

=))))ndash km5of]6 u]sf]df pQm sfosf] Demftf k]z gePsf] fy pQm vrdf clu|d s s6[L

d]t ePsf] gkfOPsf]n] clu|d s jfktsf] =))ndash cn xgkb5

24 cgkflts s66L M fhdfu b]lv dbg lg=df=lj Ddsf] 8s lgdf0fsf] nflu =))ndash vr

ePsf] k|fljlws dNof+sgaf6 b]lvG5 pkef]Qmf ldltFu ePsf] Demftf cgf h]=L=aL 306fsf]

=^)))ndash f]n 306fsf] =))ndash d]t =^))ndash s6[f uL pkef]Qmf ldlt ugkg]df

=()))ndash dfq s6[f u]sf] kfOPsf]n] gku =$))ndash pkef]Qmf ldltaf6 cn xgkb5

25 f]em vlb mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut jg]sf] lgod

jdf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f 6s|f kfL vlb ug gxg] pNn]v 5 sfofnon]

gukflnsfsf] j8f g+=^ df cf=l=l= 8s lgdf0f sfo ljleGg lgdf0f JojfoLaf6 vnf

befpkqsf] dfWodaf6 ufO =ndash vr n]v]sf] kfOof] oL ljgf k|ltkwf lgdf0f sfo

ufpg] sfodf lgoGq0f xgkb5

26 d]lzg ef8f clen]v mdash gukflnsfsf] Aofs xf] nf]8 f]n d]lzg k|of]u uL ljleGg lgdf0f sfosf]

eQmfgL ubf sd s6[f u]sf] b]lvG5 gukflnsfsf] lg0fofgf gukflnsfaf6 +rfng ePsf]

of]hgfdf k|lt306f =)))ndash gukflnsf of]hgf afx]sdf k|lt306f =))ndash ef8f lng] pNn]v

5 o lg0fo kj s] slt ef8f cn ug] eGg] lg0fo ePsf] b]lvPg sfofnosf] 7nf d]lzg

ef8fdf lb+bf f] d]lzg alxudg cfudg k|of]u ePsf] clen]v tyf nu zL6 fVgkg]df fv]sf]

kfOPg hn] ubf pQm s6[L sd oyfy 5 egL olsg ug lsg] cfwf ePg

27 d]lzgsf] u0ftmdash Ps efOa|]6L sDKofS6 cfklt jfkt kmf] sG6laquoSg P08 Pzf]lP6 k|f=ln=

nlntknfO ldlt )amp^$ =))))ndash eQmfgL u]sf] 5 pQm vlb sfo af]nkqsf] dfWodaf6

u]sf] elgPsf]df 7]Ssf jLs[lt kmfOn k]z gePsf] fy pQm d]lzg lgwflt k]llkms]zg cgf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 19

eP gePsf] k|fljlws hfFr k|df0f d]t k]z ePsf] 5g ldlt )amp( df ePsf] Demftf cgf

) lbg leq sfo DkGg xg kg]df pQm d]lzg )amp(( df dfq sfofnosf] jfldTjdf cfPsf]

b]lvG5 Dofb yk ePsf] k|df0f klg k]z gePsf]n] pNn]lvt k|df0f sfuhft k]z xgkb5

28 aLdf k|df0f mdash gukflnsf j8f g+= ^ df cf=l=l= 8s lgdf0f sfosf] clGtd lan jfkt lgdf0f

JojfoL gtL ltklt lgdf0f ]jfnfO =amp^ndash eQmfgL ubf aLdf jfkt =(^ndash eQmfgL

u]sf]df aLdf u]sf] k|df0f k]z gePs]fn] pQm k|df0f k]z xgkg] cGoyf aLdf jfkt eQmfgL u]sf]

=(^ndash cn xgkb5

29 clu|d s mdash cfos P]g ) sf] bkmf ( adf]lhd 7]Ssf jf sfsf] eQmfgLdf clu|d s s6[L

uL eQmfgL ug kg] Jojyf 5 ljleGg amp KnfonfO eQmfgL ubf clu|d s s66f gePsf]

=$^^ndash sd cn xgkb5

30 efr k]z gePsf]M ldlt )amp$( df clu|d s bflvnf egL =$(amp^$ndash vr n]v]sf]df pQm s

bflvnf efr +nUg gePsf]n] bflvnf efr k]z xgkb5

31 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod lgod df gukflnsfn]

sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUguL

vr ug kg] Jojyf 5 sfofnon] 6laquoflkms rf]sb]lv klZrdafL 6f]nDd u|fe]n 8s lgdf0f sfosf]

nflu=^(ndash 6laquoflkmsrf]s b]lv s7fgf ahf klZrdk6[L nfOgdf dVo fhdfu b]lv blIf0ftkm

hfg] 8ssf] tf]GgtL gfnf lgdf0f sfosf] nflu=$(ndash j8f g+= sf] 8s lgdf0f sfosf]

nflu=$()$^ndash d]t )(^ndash eQmfgL u]sf]df lgdf0f sfosf] lan ekfO k]z xg

gcfPsf]n] vr ki6ofOF ug] lan ekfO k]z xgkb5

= gukflnsf j8f g+= amp sf] j8f sfofno ejg lgdf0f sfosf] nflu lgdf0f JojfoL gtL nId0f

lgdf0f ]jfnfO =$)^^ndash eQmfgL u]sf]df lgdf0f sfosf] lan ekfO k]z xg gcfPsf]n] vr

ki6ofOF ug] lan ekfO k]z xgkb5

32 sM gukflnsf df cwf] 8s lgdf0f vrdf pkef]Qmf ldltaf6 =)))ndash f]n ef8f s6fO

eQmfgL ug] lkmflz ePsf]df s6[f u]sf] gb]lvPsf]n] pQm sd cn xgkb5

33 a9L eQmfgL M gukflnsf j8f g+= kf]vlofdf j8f sfofno ejg lgdf0fsf] k|yd r0fsf] dNof+lst

sd =)( df nfut cgdfgsf] k|ltztn] =$$)$ dfq slG6Gh]GL s6fO vr n]Vg

ldNg]df =^$ vr n]v]sf]n] a9L vr n]v]sf] =ndash cn xgk5

34 nfut cgdfg M gukflnsf j8f g+= kf]vlofdf j8f sfofno ejg lgdf0fsf] k|yd r0fsf]

dNof+lst sd =ampamp(ndash df k|ltzt gtdbfg =$)(()ndash s6fO =amp(ndash pkef]Qmf

ldltnfO eQmfgL lbPsf] 5 f] sfosf] nfut cgdfg k]z gePsf]n] pQm 8sd]06 k]z xgkb5

35 sfo DkGg k|ltj]bgM cf=l=l= 8s lgdf0fsf] nflu ldlt )amp$ df lgdf0f JojfoL gtL

cGgk0f sG6laquoSg dn]7nfO =$()$ndash eQmfgL u]sf]df lgdf0f sfosf] sfo DkGg k|ltj]bg

k]z xg gcfPsf]n] pQm k|ltj]bg k]z xgkb5

36 k|ult k|ltj]bg mdash jflifs sfoqmd cgf eP u]sf] sfosf] jflifs k|ult k|ltj]bg tof ePsf]

kfOPg haf6 vr tyf sfo k|ult DaGwdf cfZjt xg] lylt gxg] xFbf jflifs k|ult k|ltj]bg

tof ugkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugk]g] = nfv ampamp xhf lgoldt ugkg] = sf]8 ( nfv xhf k]ZsL afFsL =

nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 20

Eumlf gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =amp nfv ) xhf of] jifsf] cfo =) sf]8 ) nfv

$^ xhf d]t hDdf =) sf]8 amp nfv (^ xhf cfDbfgL ePsf]df =) sf]8 amp nfv xhf vr

eO =) nfv xhf dfHbft x]sf] b]lvG5 f] sff]afsf] n]vfkLIf0faf6 b]lvPsf pNn]Vo Joxf]f

lgDgfgf 5g

1 n]vfkLIf0f mdash fljs xlk uf=lj==sf] )amp)amp b]lv n]vfkLIf0f gePsf] uf=lj= lrjaf6

hfgsfL k|fKt ePsf] 5 )ampamp$ sf] cf=n]=k= k|ltj]bg aFs 6]6d]06nfO cfwf lnO ut jifsf]

dfHbft osLg uL cf=j=)ampamp$ sf] n]vfkLIf0f DkGg ulPsf]5 fljs szfxf uf=lj==sf]

)ampamp sf] n]vfkLIf0f )ampamp$ sf] cfGtls n]vfkLIf0f k|ltj]bg k]z xg gcfPsf]n] aFs

6]6d]06sf] cfwfdf )ampamp$ sf] z dfHbft =ampampndash olsg uL rfn jifsf] sff]afsf]

n]vfkLIf0f ulPsf] 5 ut jifsf] n]=k= k|ltj]bg k]z gePsf] sf0f ut ljut jifsf] k]ZsL olsg

xg s]sf] 5g

11 fljs lkk|f klZrd uf=lj==sf] afn dqL yfgLo zfg sfoqmd ~rfng jfkt ljleGg

sdrfLnfO =$^))))ndash eQmfgL vr n]v]sf]df f] vrsf Ssn gt]tf lh=lj==df k7fOPsf]

pNn]v uL ]tf k]z gePsf] xFbf f] vrsf] n]vfkLIf0f ePsf] 5g

2 gub dfHbftM fljs k6]jf uf=lj==sf k|f== dfsfGt rfwLFu cfGtls gtf]t tkmsf] =$ndash

gub lhDdf x]sf] b]lvPsf]n] pQm sd cljnDa cn uL gukflnsfsf] vftfdf bflvnf xgkb5

21 gfnf xhf lbg sfoqmd +rfngsf] nflu lh=lj==af6 uf=lj== xnfO pknJw ufpg] uL k|fKt

ePsf] sd dWo] =$$)))ndash gukflnsf cfkmFn] vr u]sf] 5

3 aFs dfHbftM +3Lo ++rgf sfoqmddf lgsff ePsf] =)))))))ndash dWo] =$^(^^ndash vr

ePsf] =ampndash sf]=n]=lg=sf= lkmtf ePsf] d]t =$amp((ndash 36fpFbf afFsL xg]

=))^ndash sf] a+s dfHbft k|df0f k]z gePsf]n] pQm k|df0f k]z xgkb5

4 fhj ]|tf mdash gukflnsfaf6 k]z ePsf] fhZjsf] cflys ljj0f cgf =(amp)ndash fhZj

cfDbfgL ePsf] b]vfPsf] 5 pQm fhZjsf] zLifsut cfDbfgL vNg] uL |]tf v8f u]sf] b]lvPg

5 clu|d s mdash cfos P]g ) sf] bkmf ( adf]lhd 7]Ssf jf sfsf] eQmfgLdf clu|d s s6[L

uL eQmfgL ug kg] Jojyf 5 f]kmf]6 vlb jfkt ldlt )amp$ df sflnsf sDKo6 P08

KnfonfO =amp)^ndash ljleGg sfofno fdfg jfkt ˆ6 h]dnfO =ampampndash eQmfgL u]sf]df

f] eQmfgLdf = k|ltztn] xg] =)ndash clu|d s s6[L u]sf] gb]lvPsf]n] clu|d s jfktsf]

pQm sd cn xgkb5

6 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf 5

ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6

ufpg Sg] pNn]v 5 gukflnsfn] f] cfb]zsf] Jojyf cgf cfGtls n]vfkLIf0f lh===

KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf fljssf a uf=lj==xsf]

cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0f ePsf]df f]af6 cf+NofOPsf a]h

d]t uf=lj==xn] km5of6 u]sf 5gg ctM cfGtls n]vfkLIf0faf6 cf+NofOPsf Joxf]fx km5of6

xgkb5

7 DklQ xtfGt0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd gukflnsfsf]

gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufp+ ljsf ldltn]

pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsf DkQL olsg

uL jfldTjdf lngkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 21

8 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofIacuteg ubf vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf]

fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f

tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf]

vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn]

eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf]

htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9

agfpg kb5

9 k]ZsL mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o gukflnsfaf6ut ljut jifdf ljleGg $amp kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =3948389ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot o jif

$ kbflwsfL sdrfL tyf +3 +yfsf] gfddf =3646350ndashkm5of6 ug afFsL k]ZsL x]sf]

b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

gukflnsfn] lqmotf b]vfpgkb5

10 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df gukflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr

k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUg uL vr ug kg]df fljs lkk|f klZrd dwk66L

bfntk uf=lj== af6 ljleGg ldltdf =^(ndash vr ki6ofOF xg] lan ekfO a]u vr tyf

a9L eQmfgL d]t u]sf] kfOPsf]n] pQm sd DalGwtaf6 cn xgkb5

)= fljssf xlbof lkk|f klZrd xlk k6]jf szfxf dnxgdf l6slnof uf=lj== sf j8f d]taf6

8s ddt tyf lgdf0f ljBtLo fdfg vlb cfifwL vlb s=+= sf]if bflvnf nufotsf amp

sfo pNn]v uL =$$)amp^ndash vr n]v]sf]df sltkosf] lan ekfO nuas tyf sltkosf] sfo

DkGg k|ltj]bg k]z gePsf]n] vr ki6ofOF xg] cfwf k|df0f k]z xgkb5

11 cwf] sfo ndashEumlf gukflnsf j8f g+= ( sf] gofF sNe6b]lv 6laquofGkmdDd 8s u|fe]nsf] ldlt

)amp$ df pkef]Qmf ldltnfO sn =^amp pkef]Qmfsf] ) k|ltzt cgbfg jfkt

=$ampampndash k|ltzt sG6LGh]GL =amp))ndash s6fO =))))ndash df sfo ug] Demftf ePsf]df

=amp))ndash eQmfgL lbPsf] b]lvof] oL Demftf cgf sfo guL aLrdf sfd 5f8g]

pkef]Qmf dltnfO sfnf] rLdf fVgkb5

12 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]ln kN6 as bflvnf ugkg] Jojyf 5 o gukflnsfdf dflxt ePsf

uf=lj==xn] cfGtls gtf]tsf] sd gub cfDbfgL uL gub af6 vr u]sf] kfOof] gubaf6

sff]af ug] sfodf lgoGq0f xgkb5

13 clu|d s mdash cfos P]g ) sf] bkmf ( adf]lhd ]jf zNs ef8f n]vfkLIf0f

klgtlds htf eQmfgLdf clu|d s s6[L uL eQmfgL xg kg]df fljssf xlbof lkk|f klZrd

dwk66L szfxf xlk dnxgjf bfntk l6slnof uf=lj== n] ljleGg $ JolQm tyf +yfnfO

3 ef8f k|lzIfs eQf n]vfkLIf0f kflgtlds kfdz zNs dfnfdfg cfklt nufotsf sd

eQmfgL ubf =amp)ampndash clu|d s s6[L u]sf] gkfOPsfn] DalGwtaf6 cn xg kb5

a]h lylt

of] jif o gukflnsfsf] n]vfkLIf0faf6 = sf]8 amp nfv ^^ xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugk]g] = nfv $( xhf lgoldt ugkg] ( nfv amp xhf k]ZsL afFsL

=^ nfv $^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 22

xgdfggu sordf|sflngL gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =amp nfv ( xhf of] jifsf] cfo =^ sf]8 nfv

xhf d]t hDdf =^ sf]8 ( nfv ^ xhf cfDbfgL ePsf]df =$sf]8 amp nfv ^amp xhf vr

eO = sf]8 ^ nfv $( xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhDd]jfL mdash fljssf ufpF ljsf ldltdf )amp kmfug amp df dfHbft x]sf] sd lhDd]jfL

fgkg]df pQm ldltdf dfHbft x]sf] sd efbx ufpF ljsf ldltn] =ampampndash ktfxf ufpF

ljsf ldltn] =$^)^^ndash fDkf dNxlgofF ufpF ljsf ldltn] =) dwjfk ufpF

ljsf ldltn] =)^amp^ndash d]t =^()$ndash lhDd]jfL f]sf] gkfOPsf]n] lgodfgf

lhDd]jfL fL cfDbfgL afFWgkb5

2 n]vfkLIf0f mdash o cflys jifsf] n]vfklIf0f xFbf gfnf] xhf lbg sfoqmd ldf ljsf

sfoqmdsf] n]vfklIf0f xg s]sf] 5g

3 wf6LM ut jifsf] lhDd]jfL =((ampndash cfDbfgL =$))ndash d]taf6 )ampndash vr

vr eO afFsL amp((ampndash b]vfPsf]df f] sff]afsf] ]|tf n]vfkLIf0fsf] nflu k]z ePsf] 5g

4 cflys ljj0f M tTsfnLg uf=lj==x xfnsf j8fxsf] fdflhs Iff eTtf ljt0fsf] Ssn

gt]tf lhNnf dGjo ldltdf k7fOPsf]n] f] sf] n]vf klIf0f ulPsf] 5g

41 xgdfggu of]lugLdfO gukflnsfaf6 tof uL k]z ePsf] )$^(ampndash sf] vr sd sf]if

tyf n]vf lgoGqs sfofnoaf6 k|dfl0ft e gcfPsf]n] vr olsg ug lsPg

5 n]vfkLIf0f k|ltj]bgmdash )amp)amp sf] n]vfkLIf0fsf] k|ltj]bgdf pNn]lvt of]hgfut k]ZsL a]h

nutsf] clen]v lhGL nut Pj+ f] sf slkmot Joxf]fx cBfjlws uL km5of6 Pj+ lgoldt

ug] k4ltsf] ljsf u]sf] b]lvPg fy lhNnf dGjo ldltsf] sfofno KtLsf] cf=j=

)amp)amp$ sf] cfGtls n]vfkLIf0fdf cf+NofOPsf slkmot PJf+ a]hxsf] nut fv]sf] 5g eg]

fljs ufpF ljsf ldlt xfnsf j8fxn] cfGtls n]vfkLIf0f d]t ufPsf 5gg

6 kms dfHbft mdash rfn vrtkm j6f ah]6 pk zLifsdf gt]tf cgf =^ampndash afFsL b]vfPsf]df

a+s 6]6d]G6 cgf =^()ndash b]vfPsf]n] kms sd =amp$amp$$ndash tyf kFhLuttkm gt]tf

cgf $$amp$ndash b]lvPsf]df aFs 6]6d]G6 cgf =$()ndash b]lvPsf]n] kms

=)(ampampndash d]t hDdf kms sd =^^(^)ndash sf DaGwdf aFs lxfa ldnfg ufPsf]

k|df0f k]z xgkb5

7 n]vfk|0ffnL mdash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ adf]lhd gukflnsfsf]

]|tf bf]xf]f] n]vf k|0ffnL cgf fVgkg]df f] cgf fv]sf] kfOPg

8 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf + vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf]

fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f

tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf]

vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn]

eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf]

htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9

agfpg kb5

9 fhZj cnL Pj+ bflvnf mdash uL yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] klR5]b ^

n] klg yfgLo lgsfosf] klifbsf] lg0fo cgf laleGg gtf]taf6 cfGtls cfo cfhg ug Sg]

Jojyf u]sf]df flassf yfgLo lgsfo tyf xfnsf yfgLo txxaf6 n]]vfkLIf0fsf] qmddf

fhj cfDbfgLsf] lg0fo b]lv cnL tyf bflvnf Ddsf clen]v Jojlyt uL ]|tf k]z u]sf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 23

5g oaf6 yfgLo txsf] aftlas fhj cnL bflvnf olsg xg s]g jtdfg yfgLo

txaf6 d]t odf laz]if Wofg lbO cfGtls cfosf] plrt klrfng xg kb5 ljleGg ldltdf

ljleGg lzifsaf6 slt sd sg efraf6 eStfgL eof] f]sf] olsg c+s vnfO fhZjsf] t]lh

jgfO k|dfl0ft uL clen]vLs0f u]sf] kfOPg

10 gtf]t gSf+sg mdash yfgLo jfoQ zfg P]g ) tyf lgodfjnL )^ adf]lhd k|To]s ufp+

kflnsf gukfnLsfn] cfkmgf] If]qleqsf] zlIfs efuf]lns cjyf k|fs[lts |f]t cGtut vfgL

h+un tyf cGo |f]t kjfwf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf |f]t gSf+sg

jf gukflnsfsf] k|f]kmfOn tof ugkg]df f] tof u]sf] kfOPg

11 aaemfy ndash +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt )amp sf] cflys sff]af

tyf vftf +rfng DaGwdf yk ki6 kflPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf

gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL

tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL

km5of6 tyf a]h DkLIf0f sfo ugkg]df o gukflnsfdf dflxt ePsf fljssf ufFp

ljsf ldltsf] a]h nut tyf DkLIf0fsf] clen]v gukflnsfn] olsg uL cBfjlws gu]sf]n]

gukflnsfn] pQm Jojyfsf] sfofGjog ug kb5 fy n]vfkLIf0fsf] s|ddf ut )amp)amp sf]

clGtd n]vfkLIf0f k|ltj]bgdf pNn]lvt lhGL dfHbft ljj0f k]ZsL of]hgfut ljj0f k|fKt

ePsf] b]lvP klg gukflnsfdf clen]vLs0f u]sf] 5g

12 DklQ xtfGt0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

ampamp cgf ufFpkflnsf jf gukflnsf sfod x+bf f] leq dflxt ePsf flassf ufFp lasf

ldlt jf gu kflnsf jf Tosf] sg j8fsf] rn crn DklQbfloTj tyf clen]v ToL sfod

ePsf ufFpkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f

DklQsf] clen]v tyf lhGL nut vftf )amp$ cf dfGt leq yfgLo txn] tof uL

k|lta]bg tof ugkg] Jojyf u]sf]df ufFp kflnsfn] DklQsf] clen]v tyf lhGL nut tof

gu]sf] k|To]s flas uf=la==sf lra klatg xg] lalQs vr eP ghfg] lhGL vftf -

d=n]=k=kmf=g+=ndash$amp_ d]t gofF v8f ug] u]sf] hdf sDk6 Nofk6k lk|06 df]afOn kmf]g ]6

cGo kmlgr htf dNojfg dfgx lhDd]jfL f]sf] 5g oL lhGL dfnfdfgsf] cfDbfgL

ghgfpFbf lhGL dfnfdfgx xfpg lxgfldgf xg Sg] xFbf vlb ulPsf dfnfdfgxsf] k|s[lt

cgf DalGwt lhGL vftfdf cfDbfgL hgfO lhGL vftf cBfalws ugkb5 ufpFkflnsfaf6

fljs uf=lj==df x]sf lhGL fdfg olsg uL ufpFkflnsfsf] clen]vdf dflxt ugkb5

13 yfgLo ++lrt sf]if mdash yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjlGw cfb]z )amp$ sf] bkmf

^ df ufpFkflnsf jf gukflnsfsf] yfgLo l~rt sf]if+u cfjWb xg] uL j8fdf Ps vr vftf

xg] tyf rfn cflys jifsf] cGTodf j8fsf] vr vftfdf x]sf] a afFsL sd DjlGwt yfgLo

txsf] l~rt sf]ifdf hDdf ugkg] Jojyf x] tfklg fljssf ufpF ljsf ldlt j8fxn]

cflys jifsf] cGTodf afFsL x]sf] sd l~rt sf]ifdf bflvnf u]sf] gb]lvPsf]n] cfb]zsf] kfngf

uL pQm sd +lrt sf]ifdf bflvnf ulg kb5

14 a]h clen]v km5of6 ndash +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt 20731225 sf]

cflys sff]af tyf vftf +rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd

ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf]

gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL

lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5 gukflnsfn] a]h clen]v k]ZsL

af+sLsf] ljj0f tyf f] sf] km5of6sf] cBfjlws clen]v fv]sf] kfOPg

15 a9L vr ndash ut jifsf] lhDd]jfL d]t sn cfDbfgL =$ampampampndash ePsf]df o jif sn vr

=(ampampndash u]sf]n] a9L vr u]sf] =$())ndash j8fxaf6 k|fKt sdaf6 vr u]sf] b]vfPsf]

5 j8fsf] ah]6 vr ubf klifbsf] lg0fo +nUg gePsf]n] pQm a9L vr lgodDdt b]lvPg

151 ljleGg ldltdf =741280ndash kmlgr tyf d]lzgL cfhfx lhGL bflvnf ePsf] gb]lvPsf]

fjhlgs vlb lgodfjnL 2064 sf] lgod ( adf]lhd yfoL n]vf dNo clej[l4 s btf ePsf

kmdxFu dfq vlb ug kg]df btf gePsf kmdxaf6 Totf dfn fdfg vlb u]sf] lgodDdt

b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 24

16 k|ltj]bg ndash fdflhs klrfnsxn] gfuls j8f d~r u7g ug k|lt AolQm =16000ndash sf bn]

$ hgfnfO =64000ndash eQmfgL lbPsf]df Ps hgfaf6 dfq k|lta]bg k|fKt ePsf] cGosf] k|fKt

gePsf]n] =48000ndash sf] k|lta]bg k]z xg kb5

17 a9L vr ndash af6 afndqL 3f]if0fsf] nflu 100000ndash ljlgof]hg ePsf]df ldlt 2074328 df

=150000ndash vr n]v]sf] kfOof] nlIft ljBfyLnfO sg sg 7fpfdf nluPsf] f] pNn]v gePsf]

k|lta]bg d]t DnUg 5g k|ltj]bg a]u tyf ljlgof]hg eGbf =50000ndash a9L vr n]v]sf]

lgoldt b]lvPg

18 vrsf k|df0f mdash sfoqmd l=l8= lgdf0f vr jfkt ldlt 2074328 df 200000ndash vr n]v]sf]df

f] sd sn] aemsf] xf] gvn]sf] sfoqmd ]l8of] l6=le=af6 k|f0f ug] elgPsf]df f] d]t

ePsf] gb]lvPsf]n] f] sf] k|df0f k]z xg kb5

19 ljleGg efraf6 ldlt 2074121 122 df =221088ndash dNosf] 6]zgL fdu|L vlb uL

vr n]v]sf]df pQm fdu|L lhGL bflvnfsf] k|df0f k]z xg kb5

20 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf] |]tf +nUg uL vr ug kg] Jojyf 5 gukflnsf] ljleGg efraf6 OGwg

jfkt ^ ndash vr n]v]sf]df f] sf] lan ekfO tyf nuas +nUg gx]sf]n] k]z xgkb5

21 f]em vlb mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf] lgod

adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f 6s|f kfL vlb ug gxg] tyf lgodfjnLsf] lgod

$ df = nfveGbf a9Lsf] dfnfdfg lnaGbL befpkqsf] dfWodaf6 vlb ugkg] pNn]v 5

sfofnon] ljleGg d]lzgL fdfg tyf sfofno fdfg ljleGg ldltdf ^ j6f uf]Zjff efraf6

k6s k6s uL =$$^amp(ndash sf] vlb uL vr n]v]sf] kfOof] oL ljgf k|ltkwf lgdf0f sfo

ufpg] sfodf lgoGq0f xgkb5

22 Demftf a]u vr ndash sfofnon] fd hfgsL dlGb pkef]Qmf ldlt j8f g+= ^ sf] cwf] ejg

lgdf0f pkef]Qmf ldltnfO =445501ndash eQmfgL ePsf]df pkef]Qmf ldltFu ePsf] Demftf k]z

gePsf]n] k]z xg kb5

23 vlbM fjhlgs vlb lgodfjnL )^$ sf] lgod ( adf]lhd yfoL n]vf dNo clej[l4 s

btf k|df0f kq ePsf kmdx +u dfq vlb ug kg] k|fjwfg x]sf]df f] cgf btf gb]lvPsf

ljleGg kmdaf6 =$) sf] d]lzgL fdfg tyf Nofk6k vlb u]sf] lgodDdt b]lvPg

24 lan ekfO ndash lan ekfO +nUg guL ldlt 2073811 df vr n]v]sf] =45087ndash cn xgkb5

241 gukflnsfsf j8f g+= 1 b]lv 10 Ddsf v]nsb fdu|L ljt0f u]sf] pNn]v uL ldlt 2074225

df =100000ndash vr n]v]sf]df fdu|L ljt0f u]sf] ljj0f tyf ekfO +nUg gePsf]n] pQm

k|df0fx k]z xgkb5

25 clu|d s ndash lxf OF6f pBf]u g xf8 j]onfO eQmfgL lbFbf cfos P]g ) sf] bkmf (

adf]lhd clu|d s s66L gePsf] =^) cn xgkb5

26 fjhlgs gjfO ndash ljleGg 8s lgdf0f Ps zfrfno lgdf0f Ps rftff lgdf0f pkef]Qmf

ldltnfO =964251ndash eQmfgL u]sf]df sfo DkGGf kZrft yfgLo lgsfo cflys k|zfg

lgodfjnL )^$ cgf fjhlgs gjfO u]sf] gkfOsf]n] fjhlgs gjfO ulPsf] k|df0f k]z

xgkb5

27 sfo Dkfbg hdfgt ndash xgdfg dlGb b]lv klZrd uf]lof 6f]nDd cf=l=l= 8s kSsL gfnL

lgdf0f ug af]nkq cfJxfg eO 2074112 df cfztf]if lgdf0f sDkgLFu Demftf eO clGtd lan

Dd =5686458ndash eStfgL ePsf] 5 fjhlgs vlb lgodjnL )^$ sf] lgod 110(4)

cgf sfo Dkfbg hdfgtsf] dfGo cjlw ql6 Rofpg] do kl5sf] ldlt eGbf Ps dlxgf

a9Lsf] xg kg] pNn]v 5 sfoDkGg ugkg] Dofb 2074divide225 x]sf] cfwfdf lgdf0f JojfoLn]

)amp Ddsf] sfoDkfbg hdfgt k]z ugkg]df 2075110 Ddsf] cyft = dlxgf 36L

cjlwsf] k]z u]sf] b]lvof] lgdf0f JojfoLsf] clGtd sfo DkGg ug kg] ldlt 2074225

ePsf]df lghn] Dofb yksf] nflu Dofb dfKt xgeGbf Ps xKtf cufl8 lga]]bg lbgkg]df lbg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 25

cufl8 dfq Dofb yksf] lgj]bg lbPsf] b]lvof] f]xL cfwfdf sfofnon] vlb Demftfsf] Dofb yk

u]sf]df sfo Dkfbg hdfgtsf] Dofb yk u]sf] d]t b]lvPg

28 6qmf kfL lgdf0f mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf]

lgod adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f 6s|f kfL vlb ug gxg] tyf lgodfjnLsf]

lgod $ df = nfveGbf a9Lsf] dfnfdfg lnaGbL befpkqsf] dfWodaf6 vlb ugkg] pNn]v

5 sfofnon] Uof]h u]6 lgdf0f sfonfO nfvDdsf] j6f Kofs]h agfO pQm ljleGg

lgdf0f JojfoL dfkmt vnf befpkqsf] dfWodaf6 ufO =(ampndash vr n]v]sf] kfOof]

oL ljgf k|ltkwf lgdf0f sfo ufpg] sfodf lgoGq0f xgkb5

29 a9L vr ndash dxnL gbL afFw ddtsf nflu =218000ndashljlgof]hg ePsf]df ljleGg ldltdf k6s

uL pkef]Qmf ldltnfO 261785ndash eQmfgL u]sf] kfOPsf]n] ljlgof]lht ah]6 eGbf a9L vr

=43750ndashlgod Ddt gePsf] fy pkef]Qmf ldltaf6 sfo DkGGf ePsf] lg0fo fjhlgs

gjfO d]t ePsf] gb]lvPsf]n] pQm k|df0fx d]t k]z xgkb5

30 sfoqmd a]u vr ndash sNe6 lgdf0f df6f] kg] sfosf] nflu ldlt 2074328 df pkef]Qmf

ldltnfO 957796ndash eStfgL u]sf]df pQm lgdf0f sfo jLs[t sfoqmddf dfj]z ePsf]

b]lvPg fy pQm sfonfO 6qmf 6qmf uL ljleGg ldltdf sfd ufO Psdi6 sd pkef]Qmf

ldltnfO eStfgL u]sf] b]lvPsf]n] pQm sfo lgodDdt b]lPg

31 vrsf] oyfytf ndash Eofk nfO6 h8fgsf] nflu gtL gfgL sG6laquoSg sDklgnfO =484254ndash

eQmfgL vr n]v]sf] 5 pQm sfosf] nfut cgdfgdf ddt nfut =5000ndashfv]sf]df gofF

vlbdf pSt nfut cfjZos gkg] b]lvG5 pQm sfo dfndfg cfklt dfq xf] jf h8fg d]t

xf] f] vnfPsf] 5g pQm nfO6 sg sg 7fpFdf h8fg ePsf] f] gvnfPsf] fy h8fg ePsf]

eP fjhlgs gjfO d]t ePsf] b]lvPg

32 lan ekfO ndash rfwL 6f]ndf lk=l=l= sfo u]sf] pNn]v uL =266886ndashvr n]v]sf]df pQm

sfosf] nfut cgdfg ljs[t gePsf] pkef]Qmf ldlt u7g ePsf] gb]lvPsf] sfo DkGg k|ltj]bg

k|dfl0ft gePsf] 8f] xflhL k|dfl0ft gePsf] sfoqmddf pSt sd ljs[t ePsf] gb]lvPsf] yk

sfo ufpg] ljs[lt gb]lvPsf] Demftf d]t ePsf] gb]lvPsf]n] lgdf0f sfosf] oyfytf olsg

xg s]g ctM pNn]lvt k|df0f sfuhft k]z xgkb5

33 a9L vr ndash afn k|f]kmfOn tof ug gfOh g]kfn f]zn le+u Demftf uL ldlt )amp$)

df =^))))ndash eStfgL ePsf]df pSt k|f]kmfOn k]z gePsf] f]sf] nflu jLs[t sfoqmd cgf

=)$^ndash lalgof]hg ePsf]df a9L vr d]t ePsf] ^ampndash lgodDdt b]lvPg

331 gu If]qsf] vr egL ldlt 2074330 df =6072738ndash vr n]v]sf]df sfofnosf] ldlt

2074116 sf] kqfgf hDDff cfof]hgfsf] gukflnsf cgbfg =6072738ndash dWo] j8f g++=(

sf] lk=l=l= 9nfg vr 4876032ndash dWo] gukflnsf cgbfgaf6 2438010ndash vr b]vfOPsf]

5 bf]gtf] gu klifbsf] a7saf6 f] cfof]hgfsf] nflu ljlgof]lht =50 nfvdWo] gukflnsf

cgbfgdf =1750000ndash dfq ah]6 kflt ePsf] b]lvPsf]n] kflt ah]6eGbf a9L vr n]v]sf]

=688010ndash lgodDdt gb]lvPsf]n] DalGwt sfoqmdf g f]wegf ug kb5

34 slG6Gh]GL vr ndash afFsL x]sf] sd slG6Gh]GL vr egL ldlt 2074330 df 1194276ndash vr n]v]sf]df sg klg lgdf0f sfosf] sfoqmddf nfut cgdfg tof ubf slG6Gh]GL vrsf]

Jojyf u]sf] gb]lvPsf]n] oL vr n]Vg ldNg] cfwf k]z xgkb5

35 sfoqmd +zf]wg ndash jLs[t sfoqmd cgf x[bo nfnsf] 3 b]lv fli6laquoo k|f=lj= Dd kSsL gfnf

lgdf0f ug] pNn]v ePsf]df pQm sfo guL Psn af]8sf] lg0fon] j8f g+= df lk=l=l= 9nfg

lgdf0f ufPsf] kfOof] pkef]Qmf dltaf6 ljleGg ldltdf k]z ePsf] j6f lgEuml lan jfkt

=4950629ndasheStfgL lbPsf]df pkef]Qmf ldltaf6 sfo DkGg ePsf] vr fjhlgs u]sf]

k|df0f k]z k]z gePsf] pQm cfof]hgf xtfGt0f d]t ePsf] b]lvPg

36 sfoqmd a]u vr ndash xgdfg dlGb lk=l=l= sfo ddt pNn]v uL o sfoqmdaf6

=1285802ndash gukflnsf cgbfgaf6 =123500ndash d]t hDdf =$)()ndash pkef]Qmf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 26

ldltsf cWoIfnfO eStfGfL ePsfdf pQm sfo jLs[t sfoqmddf dfj]z ePsf] gkfOPsf] fy

sfo DkGg ePsf] egL vr fjhlgs u]sf]] d]t b]lvPg

37 a9L vr ndash gukflnsfn] ldlt )amp$) df =^)ndash slG6Gh]lG vr vr n]v]sf]df

=))))ndash dfq dfq Aoayf ePsf] kfOof] ctM a9L vr n]v]sf] sd =^)ndash lgoldt

xgkb5

38 ekfO ndash ldlt 2074330 df eQf jfkt =)))ndash efbxsf] tna jfkt =205533ndash Ps

sdrfLsf] tna jfkt =85171ndash d]t hDdf =)amp)$ndash vr n]v]sf]df DalGwt JolQmxn]

alemlnPsf] ekfO k]z gePsf]sf]n] ekfO k]z xgkg] cGoyf cn xgkb5

39 bflvnf k|df0f ndash ljleGg ldltdf 6]zgL tyf cGo sfofno fdfg vlb jfkt =$^ndash vr

n]v]sf]df pQm dfnfdfg lhGL cfDbfgL afFw]sf] b]lvPg lhGL bflvnf k|df0f k]z xg kb5

40 a9L eQmfgL ndash e|d0f vr lgodfjnL )^$ cgf e|d0faf6 kmlsPsf] lbgsf] blgs eQf Ps

rfyfO dfq eQmfgL ugkg]df ldlt )amp^) df ljleGg $ hgf sdrfLnfO blgs e|d0f eQf

eQmfgL ubf kmlsPsf] lbgsf] d]t k eQmfgL lbO =$)))ndash a9L vr n]v]sf] kfOPsf] pQm

sd cn xgkb5

41 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf] |]tf +nUg uL vr ug kg] Jojyf 5 gukflnsfn] ljleGg ( uf]Zjff

efraf6 d]lzgL cfhf fOsn ljleGg sfofno fdfg nufotdf =^$ndashvr n]v]sf]df

sf]6]zg dfu kmffd vlb cfb]z +nUg gePsf] d=c=s a]btfjfnFu vlb u]sf] lhGL

bflvnf tyf alemlng]sf] ekfO d]t gb]lvPsf]n] pQm vr lgodDdt b]lvPg

42 slG6Gh]GL vr ndash fahlgs vlb lgodfjnL )^$ sf] lgod )-amp_ df nfut cgdfg ubf =

k|ltzt jsrfh 6fkm = k|ltzt fgfltgf cGo vr dfj]z ug] Joayf 5 slG6Gh]GL

vrsf DaGwdf cy dGqfno ah]6 tyf sfoqmd dxfzfvfsf] ldlt )amp)$ sf] slG6Gh]GL

sd vr ug] af]sf] klkq cgf sfofnosf] nflu fjhlgs lgdf0f lzifsdf ljlgof]lht ah]6

vr ug] lnlnfdf lgdf0f sfosf] nfut tof ubf dfa]z ulg] k|ltzt slG6Gh]GL sddWo]

k|ltzt sd cfjZostf cgf kmlgr jfLfwg d]lzgL cfhf km6j]o lgdf0f htf

kFhLut vLb tyf lgdf0f lzifsdf cy dGqfnosf] xdtL lnO vr ugkg] Jojyf ePsf]df

=$)^ndash vr u]sf] ljj0f sfofnon] k]z u]sf] 5 pQm vrdf rfn k|s[ltsf] vrx

ht OGwg Hofnf ddt uf8L ef8f blgs e|d0f eQf cflb dfj]z u]sf] b]lvof] o k|sfsf]

rfn vr DalGwt vr lzifsdf ah]6 Jojyf uL vr ugkg]df fjhlgs lgdf0f -slG6Gh]GL_

af6 u]sf]n] o DaGwdf ki6 sfoljlw agfO vr ugkg] b]lvG5

43 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf] |]tf +nUg uL vr ug kg] Jojyf 5 sfofnon] ldlt 2074329 330

df yfg uf]Zjff efraf6 OGwgdf =90359ndash 8s u|fe]ndf =506091ndash vr n]v]sf]df

vr ki6ofOF ug] lan ekfO +nUg x]sf] b]lvPg

44 fdflhs Iff eQf ndash h]i7 gfuls Psn dlxnf czQm nufotsf] fdflhs Iff eQf sd

Ps kmfOgfG sDkgL dfkmt ljt0f ug vftf vf]nL pQm kmfOgfG dfkmt ljleGg ldltdf $ yfg

uf]Zjff efraf6 =20833600ndash eStfgL vr n]v]sf] kfOof] eQmfgL kfpg]sf] nut tof uL

kmfOgfG sDkgLdf k7fPsf] gb]lvPsf] gofF yk ePsf AolQmsf] vftf vf]nL sd k7fPsf]df d[To

afOF fOFsf] j8fut ljj0f tof u]sf] nut s66f u]sf] d]t gb]lvPsf] cgnfOg tYof+s

ekbf] gePsf] htf sf0fn] fdflhs Iff jfkt vr n]v]sf] sdsf] oyfytf DaGwdf olsg

xg s]g

441 dGqfnon] fdflhs Iff eQfsf] cgnfOg ljj0f tof ug Pn=lh=l=l8=kL= sfoqmddf

=amp$ ndash ah]6 Jojyf eO ldlt )amp$( sdrfLxsf] vfgf vr d]t n]v]sf]df cgnfOg

8f6f eg] k|fKt xg s]g

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 27

45 vrsf] oyfytf M ljleGg ldltdf yfg uf]Zjf efraf6 8s of]hgfdf u|fe]n sfo u]sf]

pNn]v uL =$($ndash vr n]v]sf]df cdfgtaf6 sfo ufPsf] fbf sfuhsf] lanaf6 vr

n]v]sf] di6f]n k|dfl0ft gePsf] sd aemfPsf] ekfO d]t gePsf]n] vrsf] oyfytf olsg xg

s]g

efbx ufpF ljsf ldlt

46 k]ZsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =^$^^ndash k]ZsL afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsfn]

lqmotf b]vfpgkb5

47 clu|d s ndash sfofnon] n]vfklIf0f zNs nufotsf sd eStfgL ubf cfos P]g ) sf] bkmf

( adf]lhd clu|d s s66L gePsf] =^^ndash cn xgkb5

ktfxf ufpF ljsf ldlt

48 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6ut ljut jifb]lv ljleGg (

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =$$^))ndash k]ZsL afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsfn]

lqmotf b]vfpgkb5

dwjfk ufpF ljsf ldlt

49 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =30522450ndash tyf o jifsf] k]ZsLdWo] JolQm

tyf +yfsf] gfddf =585022ndash d]t hDdf =3637272ndash afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsfn]

lqmotf b]vfpgkb5

50 clu|d s ndash ljleGg ldltdf yfg efraf6 n]=k= zNs dfnfdfg vlb nufotsf sd

eStfgL ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =$)ndash cn

xgkb5

51 lg0fo a]u vr ndash yfgLo jfoQ zfg P]g ) tyf yfgLo lgsfo cflys k|zfg lgodfjnL

)^$ cgf sg of]hgf tyf cGo sfodf vr ubf klifbsf] lg0fo cgf vr ugkg]df

fjhlgs lgdf0f vr ldlt )amp df =$))ndash vr n]v]sf]df klifbsf] lg0fo ePsf]

gb]lvPsf]n] pQm vr lgodDdt b]lvPg

511 Onfsf k|xL sfofnosf] ldlt )amp$^ sf] kq +nUg uL =)))ndash vr n]v]sf] kfOof] vr

n]v]sf] ldlteGbf k5fl8sf] kq klxn] g vr n]v]sf] dgfla gb]lvPsf] klifbaf6 pQm sfosf]

nflu =))) ndash dfq ljlgof]hg ePsf]df a9L eStfgL lbPsf] =$)))ndash cn ug kb5

52 nfut cgdfg mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf] |]tf +nUg uL vr ugkg] Jojyf 5 sfofnon] uf]Zjff efraf6 f]8f

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 28

vlb =)^))) ndash Ps JolQmnfO eQmfgL u]sf]df pQm fdu|Lsf] lhGL bflvnf nfut cgdfg

gePsf] fy sg sg yfgdf k|of]u ePsf] d]t gvnfPsf]n] pQm vr lgodDdt b]lvPg

53 a9L vr mdash uf=lj== df ljBtLs0fsf] nflu lnPsf] k]ZsL =))))ndash km5of6 u]sf]df cgdfg

k]z gePsf] sf]6]zg glnPsf] fy =($)ndash sf] dfq lan ekfO k]z ePsf]n] a9L vr n]v]sf]

=$((ndash cn ug kb5

fDkf dNxlgof ufpF ljsf ldlt

54 36L bflvnf mdash j8f sfofnon] dfnkf]t tyf gubL lbaf6 p7fPsf] gub =($ndash dWo]

=^()ndash dfq bflvnf u]sf] kfOPsf]n] afFsL =^$ndash gu kflnsfsf] vftfdf bflvnf xg

kb5

55 k]ZsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =730875ndash tyf o jifsf] k]ZsLdWo] ^ JolQm

tyf +yfsf] gfddf =1435000ndash d]t hDdf =^ampndash afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsfn]

lqmotf b]vfpgkb5

56 sfoqmd a]u vr ndash ljleGg ldltdf yfg efraf6 ePsf] vrdWo] ldlt )amp$ df c=g=dL=

k|f]Tfxg eQfdf ljlgof]hgeGbf =^)))ndash tyf ldlt )amp$ df sa 3]faGbL dNxlgofF

sfoqmddf =)))))ndashd]t hDdf =^)))ndash a9L vr n]v]sf] tyf kz cfifwL vlb tyf 9+uf

vlbdf sfoqmddf gePsf] vr =)))ndashd]t hDdf vr =$)))ndash lgodDdt b]lvPg

57 clu|d s ndash ldlt )amp$ df $ yfg efraf6 n]=k= zNs sfofnodf fdfg vlb nufotsf

sd eStfgL ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] 12634ndash

cn xgkb5

58 Demftfmdash ljleGg ldltdf $ yfg efraf6 =^))))ndash vr n]v]sf]dWo] yfg efraf6 dNxlgofF

kn dNxlgofF j8f g+= amp d]tdf df6f] eg] sfosfnf nflu =)))))ndash eQmfgL vr n]v]sf]

cflbjfL hghflt sfoqmddf =))))ndash d]t =^))))ndash vr n]v]sf]df f] DaGwL

Demftf k]z gePsf]n] k]z xgkb5

59 lan ekfOM uf=lj== ejg ddt egL =))))ndash vr n]v]sf]df nfut cgdfg tof gu]sf]

sd alemlng]sf] ekfO d]t gePsf]n] pQm vr lgodDdt b]lvPg

60 a9L eQmfgLM sdrfLnfO e|d0f vr eQmfgL u]sf]df lgodn] kfpg]eGbf =))ndash a9L eQmfgL

u]sf] kfOPsf]n] pQm sd cn xgkb5

a]h lylt

of] jif o gu kflnsfsf] n]vfkLIf0faf6 = sf]8 $amp nfv amp xhf a]h b]lvPsf]df

k|ltlqmofjf6 nfv ^ xhf km5of6 u]sf]n] sf]8 $ nfv $ xhf km5of6 ug afFsL x]sf]

5 f]dWo] cn ugk]g] = nfv xhf lgoldt ugkg] = sf]8 nfv ^^ xhf k]ZsL afFsL

=) nfv ) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 29

Ktsf]zL gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft = nfv amp xhf of] jifsf] cfo = sf]8 $ nfv

xhf d]t hDdf = sf]8 nfv $( xhf cfDbfgL ePsf]df = sf]8 amp$ nfv xhf vr

eO = sf]8 amp nfv ^$ xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 n]vfk|0ffnL mdash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ adf]lhd gukflnsfsf]

]|tf bf]xf]f] n]vf k|0ffnL cgf fVgkg]df f] cgf fv]sf] kfOPg

2 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf + vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt

clen]v gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f

gu]sf] fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo

ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg

gs]sf] vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf

k|dvn] eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs

ug] gu]sf] htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f

k|0ffnL b[9 agfpg kb5

3 fhZj cnL Pj+ bflvnf mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] klR5]b ^ n]

klg yfgLo lgsfosf] klifbsf] lg0fo cgf laleGg gtf]taf6 cfGtls cfo cfhg ug Sg]

Jojyf u]sf]df flassf yfgLo lgsfo tyf xfnsf yfgLo txxaf6 n]]vfkLIf0fsf] qmddf

fhj cfDbfgLsf] lg0fo b]lv cnL tyf bflvnf Ddsf clen]v Jojlyt uL ]|tf k]z u]sf]

5g oaf6 yfgLo txsf] aftlas fhj cnL bflvnf olsg xg s]g jtdfg yfgLo

txaf6 d]t odf laz]if Wofg lbO cfGtls cfosf] plrt klrfng xg kb5 ljleGg ldltdf

ljleGg lzifsaf6 slt sd sg efraf6 eStfgL eof] f] sf] olsg c+s vnfO fhZjsf] t]lh

jgfO k|dfl0ft uL clen]vLs0f u]sf] kfOPg

4 gtf]t gSf+sg mdash yfgLo jfoQ zfg P]g ) tyf lgodfjnL )^ adf]lhd k|To]s ufp+

kflnsfgukfnLsfn] cfkmgf] If]qleqsf] zlIfs efuf]lns cjyf k|fs[lts |f]t cGtut vfgL

h+un tyf cGo |f]t kjfwf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf |f]t gSf+sg

jf gukflnsfsf] k|f]kmfOn tof ugkg]df f] tof u]sf] kfOPg

5 aaemfy ndash +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt )amp sf] cflys sff]af

tyf vftf +rfng DaGwdf yk ki6 kflPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf

gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL

tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL

km5of6 tyf a]h DkLIf0f sfo ugkg]df o gukflnsfdf dflxt ePsf fljssf ufFp

ljsf ldltsf] a]h nut tyf DkLIf0fsf] clen]v gukflnsfn] olsg uL cBfjlws

gu]sf]n] gukflnsfn] pSt Jojyfsf] sfofGjog ug kb5 fy n]vfkLIf0fsf] s|ddf ut jif

)ampamp sf] clGtd n]vfkLIf0f k|ltj]bgdf pNn]lvt lhGL dfHbft ljj0f k]ZsL of]hgfut

ljj0f k|fKt ePsf] b]lvP klg gukflnsfdf clen]vLs0f u]sf] 5g

6 DklQ xtfGt0f mdash yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

bkmf ampamp cgf ufFpkflnsf jf gukflnsf sfod x+bf f] leq dflxt ePsf flassf ufFp

lasf ldlt jf gu kflnsf jf Tosf] sg j8fsf] rn crn DklQbfloTj tyf clen]v

ToL sfod ePsf ufFpkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL

xtfGt0f xg] Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cf dfGt leq yfgLo

txn] tof uL k|lta]bg tof ugkg] Jojyf u]sf]df ufFp kflnsfn] DklQsf] clen]v tyf

lhGL nut tof gu]sf] k|To]s flas uf=la==sf lrj kljtg xg] lalQs vr eP ghfg]

lhGL vftf -d=n]=k=kmf=g+=ndash$amp_ d]t gofF v8f ug] u]sf] hdf sDk6 Nofk6k lk|06 df]afOn

kmf]g ]6 cGo kmlgr htf dNojfg dfgx lhDd]jfL f]sf] 5g oL lhGL dfnfdfgsf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 30

cfDbfgL ghgfpFbf lhGL dfnfdfgx xfpg lxgfldgf xg Sg] xFbf vlb ulPsf

dfnfdfgxsf] k|s[lt cgf DalGwt lhGL vftfdf cfDbfgL hgfO lhGL vftf cBfalws

ugkb5 gukflnsfaf6 fljs uf=lj==df x]sf lhGL fdfg olsg uL ufpFkflnsfsf]

clen]vdf dflxt ugkb5

7 fjhlgs kLIf0f mdash yfgLo lgsfo cflys k|zflgs lgodfjnL )^$ sf] lgod ^ -k_ df

pkef]Qmf ldltn] u]sf] sfdsf] Dk0f ljj0f ht nfut dNo sfd u]sf] yfg pkef]Stf

ldltsf] gfdfjnL sfo ug] DkGg ug] ldlt htf sfx vNg] uL DalGwt sfoyndf

fjhlgs kLIf0f u]sf] k|ltj]bg DjlGwt yfgLo lgsfodf k|tt ugkg] Jojyf 5 clwsf+z

of]hgfxdf fjhlgs klIf0f guL eStfgL lbPsf] kfOof] ctM lgodfjnLsf] Jojyf cgf

pkef]Qmf ldltaf ePsf sfosf] fjhlgs klIf0f ufpgkb5

8 yfgLo l~rt sf]if mdash yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjlGw cfb]z )amp$ sf]

bkmf ^ df ufpFkflnsf jf gukflnsfsf] yfgLo l~rt sf]if+u cfjWb xg] uL j8fdf Ps vr

vftf xg] tyf rfn cflys jifsf] cGTodf j8fsf] vr vftfdf x]sf] a afFsL sd DjlGwt

yfgLo txsf] l~rt sf]ifdf hDdf ugkg] Jojyf x] tfklg fljssf ufpF ljsf ldlt

j8fxn] cflys jifsf] cGTodf afFsL x]sf] sd l~rt sf]ifdf bflvnf u]sf] gb]lvPsf]n] cfb]zsf]

kfngf uL pQm sd +lrt sf]ifdf bflvnf ugkb5

9 a]h clen]v km5of6 ndash +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt 20731225 sf]

cflys sff]af tyf vftf +rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd

ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf]

gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL

lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5 gukflnsfn] a]h clen]v k]ZsL

af+sLsf] ljj0f tyf f] sf] km5of6sf] cBfjlws clen]v fv]sf] kfOPg

10 cf+lzs sfo mdash ldlt 2074126 df fdflhs sfo ug egL j6f kmd Fu sf6]zg dfu ulPsf]df

5gf6sf cfwf d]t pNn]v guL f] sfo ug lbg] lg0fo geO oy g]6js km f]lon P08

OGeff]d]06 nfOlghsf] 498500ndash sf] k|tfj jLs[t uL aifsf] do lbO ldlt 2074115 df

=500000ndash sf] emftf ePsf] 5 pSt sfo ug 200000ndash k]ZsL lbOPsf]df efr gDa

^^ af6 pSt k]ZsL km5of6 ulPsf] 5 Demftf adf]lhd k sfo gu]sf] cjyfdf cf+lzs

sfosf] dfq eStfgL u]sf] =200000ndash sf DaGwdf 5nkmn xFbf yfgLon] hUuf pknAw

gufPsf] sf0f sfo xg gs]sf] hgfPsf] 5

11 sfo DkGg k|ltj]bg ndash ljleGg ldltdf $ yfg efraf6 d+un xl6of elugL xl6of lqouf gbL

lgoGq0f nufotsf sfo u]sf] pNn]v uL =$amp^) vr n]v]sf]df sfo DkGg k|ltj]bg k]z

gePsf]n] pQm k|ltj]bg k]z xgkb5

12 6qmf kfL lgdf0f mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf]

lgod adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f6s|f kfL vlb ug gxg] tyf lgodfjnLsf]

lgod $ df = nfveGbf a9Lsf] dfnfdfg lnaGbL befpkqsf] dfWodaf6 vlb ugkg] pNn]v

5 sfofnon] ljleGg ldltdf $ yfg efraf6 vnf befpkqsf] dfWodaf6 ljleGg d]lzgL

fdfg tyf kmlgr fdu|Lx Vlb uL =^)^mdash vr n]v]sf] kfOof] oL ljgf k|ltkwf

lgdf0f sfo ufpg] sfodf lgoGq0f uL pQm vr lgoldt ufpgkb5

13 kms vrM sfofno fdfg vlbsf] eQmfgL rfn vr vftfaf6 ug kg]df kFhLut vftfaf6 vr

n]v]sf] kfOsf]n] pQm =$ndash lgodDdt b]lvPg otf] vr lgoldt ufpgkb5

14 lhGL cfDbfgLmdash ljleGg ldltdf ( yfg efraf6 =($^ndash dNosf 6]zgL fdu|L vlb

u]sf] pNn]v uL vr n]v]sf]df pQm dfnfdfg lhGL cfDbfgL afFw]sf] gb]lvPsf] lhGL bflvnf

k|df0f k]z xg kb5

15 eQmfgL afFsL mdash cflys sfoljlw lgodfjnL )^$ cgf ut cflys aifsf] eStfgL lbg afFsL

sd sf]=n]=lg=sf=af6 eQmfgL afFsLsf] ljj0f k|dfl0ft ufP dfq vr n]Vgkg]df f] ljj0f a]u

ldlt )amp^ df =amp)))))ndash )ampamp( df =)(ndash d]t hDdf =))(ndash

vr n]v]sf] lgodDdt b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 31

16 f]em vlb mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf] lgod

adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f 6s|f kfL vlb ug gxg] tyf lgodfjnLsf] lgod

$ df = nfveGbf a9Lsf] dfnfdfg lnaGbL befpkqsf] dfWodaf6 vlb ugkg] pNn]v 5

sfofnon] ljleGg ldltdf $ yfg efraf6 vnf befpkqsf] dfWodaf6 8s tyf gfnf lgdf0f

u]sf] pNn]v uL =((ampmdash vr n]v]sf] kfOof] oL ljgf k|ltkwf lgdf0f sfo ufpg]

sfodf lgoGq0f uL pQm vr lgoldt ufpgkb5

17 s s66L ndash cfos P]g ) sf] bkmf ( sf] pkbkmf df jflGbf JolStn] 7]Ssf jf sf

jfkt ))))ndash eGbf a9Lsf] sd eQmfgL lb+bf = k|ltztsf bn] s ssectL ugkg] Jojyf

5 sfofnon] ljleGg lgdf0f sfosf] nflu dfnfdfg cfklt jfkt ljleGg ldltdf ( yfg efraf6

ljleGg cfktsnfO eQmfgL ubf cu|Ld s =^$amp$ndash ssectf u]sf] gkfOPsf]n] pQm sd cn

uL fhZj bflvnf ug kb5

a]h lylt

of] jif o gu kflnsfsf] n]vfkLIf0faf6 =^( nfv $amp xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] ^ xhf lgoldt ugkg] =^( nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 32

l5Ggdtf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft = xhf of] jifsf] cfo = sf]8 ) nfv ( xhf

d]t hDdf = sf]8 nfv xhf cfDbfgL ePsf]df =amp sf]8 ) nfv xhf vr eO =

sf]8 nfv xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls n]vfkLIf0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

bkmf ^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg]

Jojyf 5 ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 l5Ggdtf ufpFkflnsfn] f] cfb]zsf] Jojyf cgf

cfGtls n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf

uflePsf fljssf a uf=lj==xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls

n]vfkLIf0f ePsf]df f]af6 cfFNofOPsf a]h d]t uf=lj==xn] km5of6 u]sf 5gg cfGtls

n]vfkLIf0faf6 cf+NofOPsf Joxf]fx km5of6 xgkb5

2 DklQ xtfGt0f yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp(

df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd ufpFkflnsfsf] gfddf

xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufp+ ljsf ldltn] pknJw

ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f] d]t

olsg uL oyfzL3| jfldTjdf lngkb5

3 6qmf kfL vlbndash fjhlgs vlb P]g )^ sf] bkmf -_ df = nfveGbf a9Lsf] dfnfdfg

vlb ugkbf nfut cgdfg tof ugkg] fy bkmf -_ df vlb ubf k|ltkwf Lldt xg]

uL 6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] ljleGg fdfgx vlb ubf f] cgf

nfut cgdfg tof ug] u]sf] 5g eg] dfnfdfg vlb ubf k|ltkwf Lldt xg] uL k6s k6s

vlb u]sf] b]lvof] otf] klkf6Ldf lgoGq0f uL LdfeGbf a9Lsf] dfnfdfg vlb ubf nfut

cgdfg tof uL lnaGbL befp jf af]nkqsf] dfWodaf6 vlb ug kb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf + vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf]

fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f

tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf]

vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn]

eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf]

htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9

agfpg kb5

5 k]ZsL mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o ufpFkflnsfaf6ut ljut jifdf ljleGg )$ kbflwsfL

sdrfL tyf +3 +yfsf] gfddf =3940054ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot

o jif ( kbflwsfL sdrfL tyf +3 +yfsf] gfddf =1017275ndash km5of6 ug afFsL k]ZsL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 33

x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg]

sfodf ufpFkflnsfn] lqmotf b]vfpgkb5

51 l5Ggdtf ufpFkflnsf j8f g+= dtgL df=lj=df ld6 nDafOsf] Ps kfg kmnfdf] sNe6

a[hsf] km]la|s]zg tyf h8fg sfosf] nfuL lk|bL km]lj|s]zg pBf]u bxaL+u )amp df

)amp$) leq sfo DkGg ug] uL +dmftf ePsf]df xfnDd sg sfd gePsf] Dofb yk

a]u )amp$amp df =))))ndash k]ZsL lbPsf] b]lvPsf] 5

6 sfo DkGg k|ltj]bg mdash fljs jxL jLk uf=lj==sf] ldlt )amp(( sf] ufpF klifb e]nfn]

kFhLut cgbfg sd k|To]s j8fnfO =ndash sf bn] lbg] tf kf]n jfkt j8f g+=( nfO

=^^amp^ndash lbg] lg0fo eP cgf ljleGg pkef]Qmf ldlt dfkmt eQmfgL lbO hDdf

=)())))ndash vr n]v]sf]df sfdsf] k|fljlws dNof+sg sfo DkGg k|ltj]bg tyf pkef]Qmf

ldltsf] dfOGo6 d]t k]z gePsf]n] pQm k|df0f sfuhftx k]z xgkb5

7 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf] |]tf +nUg uL vr ug kg] Jojyf 5 fljs sf]rf avfL l5Ggdtf

uf=lj== sf j8f d]taf6 ljleGg ldltdf =( vr ki6ofO xg] lan ekfO a]u vr

u]sf] kfOPsf]n] pQm sd DalGwtaf6 cn xgkb5

71 fljssf sf]rfavfL l5Ggdtf nfnfk66L uf=lj== sf j8f d]taf6 8s ddt tyf lgdf0f

len]h k|f]kmfOn lgdf0f zlIfs e|d0f lszf]L lzIff nufotsf sfo pNn]v uL =3755183ndash

vr n]v]sf]df sltkosf] lan ekfO nuas tyf sltkosf] sfo DkGg k|ltj]bg k]z gePsf]n]

vrki6ofOF xg] cfwf k|df0f k]z xgkb5

8 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]ln kN6 js bflvnf ugkg] Jojyf 5 l5Ggdtf ufpFkflnsfdf dflxt ePsf

uf=lj==xn] cfGtls gtf]tsf] sd gub cfDbfgL uL gub af6 vr u]sf] kfOof] fljs sf]rf

avfL uf=lj== sf sdrfLsf] gfddf cf=j=sf] cGTodf =)(ampndash afFsL x]sf] b]lvPsf]n] pQm

sd clanDa yfgLo l~rt sf]ifdf bflvnf xgkb5

9 clu|d s mdash cfos P]g ) sf] bkmf adf]lhd ef8f n]vfkLIf0f klgtlds htf eQmfgLdf

clu|d s s6[L uL eQmfgL xg kg]df l5Ggdtf ufpFkflnsf fljssf kmlsf jxL jLk

uf=lj== n] ljleGg JolQm tyf +yfnfO uf8L ef8f n]vfkLIf0f kflgtlds nufotsf sd

eQmfgL ubf =)ndash clu|d s s6[L u]sf] gkfOPsfn] DalGwtaf6 cn xg kb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =^ nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] = nfv $( xhf lgoldt ugkg] = nfv ^ xhf k]ZsL afFsL =) nfv amp

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 34

dxfb]jf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft = nfv $ xhf of] jifsf] cfo =^ sf]8 ( nfv ()

xhf d]t =^ sf]8 $ nfv $$ xhf cfDbfgL ePsf]df = sf]8 nfv ( xhf vr eO =^

nfv xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g

1 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf 5

ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 ufpFkflnsfn] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf

fljssf a uf=lj== xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0f

ePsf]df af6 cfFNofOPsf a]h klg uf=lj==xn] km5of6 u]sf 5gg cfGtls n]vfkLIf0faf6

cf+NofOPsf Joxf]fx km5of6 xgkb5

2 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp(

df ufpFkflnsf jf gukflnsf u7g xFbf f]leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf

jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd ufpFkflnsfsf] gfddf xtfGt0f ePsf]

5g DklQ xtfGt0f gxFbf xfpg] Pjd bkof]u xgSg] b]lvPsf] 5 u7g cfb]z adf]lhd

ufpFkflnsfn] fljs ufp+ ljsf ldltn] pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx

f] ljj0f pNn]v gePsfDkQL eP f] d]t olsg uL oyfzL3| jfldTjdf lngkb5

3 6qmf kfL vlbndash fjhlgs vlb P]g )^ sf] bkmf -_ df = nfveGbf a9Lsf] dfnfdfg

vlb ugkbf nfut cgdfg tof ugkg] fy bkmf -_ df vlb ubf k|ltkwf Lldt xg]

uL 6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] ljleGg fdfgx vlb ubf f] cgf

nfut cgdfg tof ug] u]sf] 5g eg] dfnfdf vlb ubf k|ltkwf Lldt xg] uL k6s k6s

vlb u]sf] b]lvof] otf] klkf6Ldf lgoGq0f uL LdfeGbf a9Lsf] dfnfdfg vlb ubf nfut

cgdfg tof uL lnaGbL befp jf af]nkqsf] dfWodaf6 vlb ug kb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf

tyf u of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f

k|ltj]bg dfly sfjfxL gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf]

fdflhs n]vfkLIf0f ug] gu]sf] jdf]lhd of]hgf xtfGt0f gu]sf]sdrfLxsf] sfo ljj0f

tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf]

vr ePsf a lb lan ekfOdf lnln]jf gDj fvL cflys k|zfg zfvfsf k|dvn]

eQmfgL ePsf] hgfpg] 5fk d]t nufO fVg] gu]sf] of]hgfsf] hfFrkf tyf kmkmfs ug] gu]sf]

htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9

agfpg kb5

5 k]ZsL] ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o ufpFkflnsfaf6 ut ljut jifdf ljleGg kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =8717839ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot o jif

$ kbflwsfL sdrfL tyf +3 +yfsf] gfddf =1298049ndash km5of6 ug afFsL k]ZsL x]sf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 35

b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpFkflnsfn] lqmotf b]vfpgkb5

6 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr

k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUg uL vr ug kg]df fljs 8f9f aygfx ksL

uf=lj== sf j8f d]taf6 ljleGg ldltdf =$$$ndash vr ki6ofOF xg] lan ekfO a]u vr

u]sf] kfOPsf]n] pQm sd DalGwtaf6 cn xgkb5

61 fljssf dxfb]jf 8f9f ksL uf=lj== sf j8f d]taf6 8s ddt tyf lgdf0f tna eQf

jt0f nufotsf $ sfo pNn]v uL =$amp)$ndash vr n]v]sf]df lan ekfO tyf sfo DkGg

k|ltj]bg k]z gePsf]n] vr ki6ofOF xg] cfwf k|df0f k]z xgkb5

8f9f ufpF ljsf ldlt

7 k]ZsL mdash ufpF ljsf ldltn] Ps k|f==nfO ljkt Jojyfkg tfnLd v]nsb fdu|L vlb

fjhlgs lgdf0f sfo d]tsf nflu =$()))ndash k]ZsL lbPsf] kfOof] pNn]lvt sfoqmddf s]

stf lqmofsnfkx Dkfbg ulg] xf] fjhlgs lgdf0f cGtut s] lgdf0f ug] xf] f] sf] nfut

cgdfg tyf jLs[t sfoqmd a]u pkef]Qmf ldlt u7g d]t guL sdrfLnfO Psdi6 k]ZsL

=$()))ndash vr n]v]sf]n] pQm sd lgodfgf cn km5of6 xgkb5

amp= gfnf] xhf lbg sfoqmdsf] ut jifsf] k]ZsL km5of6 =)(^ndash sf] lan ekfOx lhNnf

dGjo ldltdf k]z ePsf] 5

amp= fdflhs Iff eQfsf] sd ljt0f ug k]ZsL lnPsf] sddWo] Ps k|f== n] ljt0f uL gub afFsL

x]sf] sd =())ndash lkmtf bflvnf ePsf] gb]lvPsf]n] cn uL yfgLo l~rt sf]ifdf bflvnf

xgkb5

eujtk ufpF ljsf ldlt

8 clu|d s mdash eujtk ^ df lgdf0f ePsf] jfYo rfsL ejgsf lgdf0f ldlt cWoIf gb

d08nsf] k]ZsL km5of6 ePsf]df nfut cgdfg tyf sfo DkGg k|ltj]bg k]z ePsf] 5g fy

zflGt lgdf0f ]jfnfO lrfg sf7 vlb jfkt =)$)))ndash eQmfgL ubf clu|d s s66L ePsf]

gkfOPsf]n] clu|d s jfktsf] =)^)ndash cn xgkb5

ksL ufpF ljsf ldlt

9 vlb mdash of] jif ufpF klifbsf] ldlt )amp( sf] lg0fo cgf uf=lj== ejgsf] tnf yk

kfgf] uf=lj== ejg ddtsf] nflu $ampndash ah]6 jLs[t ePsf]df kfgf] ejg ddt sfo

ePsf] b]lvPg tnfyk sfodf 6qmf nfut cgdfg tof uL vNnf befp kqsf] cfwfdf ljleGg

lgdf0f JojfoLnfO =$($ ndash eQmfgL ePsf] b]lvG5 fjhlgs vlb P]g )^ sf]

bkmf -_ ljklt xg] uL 6qmf kfL lgdf0f sfo u]sf] lgodDdt b]lvPg

10 dfnkf]t fhj ndash ufpF ljsf ldltsf] dfnkf]t cnL =amp ($ndash ePsf]df f]sf] Uuml n] xg]

=( amp$ndash lhNnf dGjo ldltdf k7fpg kg]df =amp$(ndash dfq k7fPsf]n] gku =ndash k7fpg

kb5

11 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]lnkN6 aFs bflvnf ugkg] Jojyf 5 t o ufpFkflnsf cGtutsf fljs

uf=lj==xn] cfGtls gtf]taf6 k|fKt ePsf] cfDbfgL aFs bflvnf guL gubaf6 sff]af u]sf]

b]lvPsf]n] otf] sfodf lgoGq0f xgkb5

12 clu|d s mdash cfos P]g ) adf]lhd eQmfgLdf clu|d s s6[L uL eQmfgL xg kg]df

ufpFkflnsf cGtut fljs 8f9f ejtk ksL uf=lj== xfn j8fx d]tn] kflgtlds a7s

eQf ef8f nufosf sd eQmfgL ubf =$$ndash clu|d s s6[L u]sf] gkfOPsf]n] pQm sd

DalGwtaf6 cn uL yfgLo l~rt sf]if bflvnf xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] =$ xhf lgoldt ugkg] =) nfv xhf k]ZsL afFsL =amp nfv amp xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 36

kgL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft =amp$ xhf of] jifsf] cfo =^ sf]8 amp nfv amp^ xhf

d]t hDdf =^ sf]8 nfv ) xhf cfDbfgL ePsf]df = sf]8 amp nfv ^ xhf vr eO =^^

nfv ($ xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls n]vfkLIf0fM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpg kg] Jojyf 5

ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 ufpFkflnsfn] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf

fljssf a uf=lj== xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0f

ePsf]df f]af6 cfFNofOPsf a]h klg uf=lj==xn] km5of6 u]sf 5gg cfGtls n]vfkLIf0faf6

cf+NofOPsf Joxf]fx km5of6 xgkb5

2 DklQ xtfGt0fM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp(

df ufpFkflnsf jf gukflnsf u7g xFbf f]leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf

jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf

5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd ufpFkflnsfsf] gfddf xtfGt0f

ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufp+ ljsf ldltn] pknJw ufPsf

ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsf DkQL d]t olsg uL jfldTjdf

lngkb5

3 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf

tyf u of]hgf tof gu]sf] cflys sfoljlw lgodfjnL lhGL lgLIf0f k|ltj]bg tof gu]sf]

lgLIf0f k|ltj]bgdf pNn]lvt ddt tyf lnnfd laqmL DaGwL Joxf]f sfofGjog gu]sf] lhGL

vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v gfv]sf] cfjlws u of]hgf tof

gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug] gu]sf] of]hgf

xtfGt0f gu]sfsdrfLxsf] sfo ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg

+oGq u7g gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug] ltgLxsf] ljZn]if0f ug]

f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] htf Joxf]f b]lvPsf 5g ctM k|rlnt

P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

4 k]ZsL] mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o ufpFkflnsfaf6ut ljut jifdf ljleGg kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =7783216 ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot o jif

( kbflwsfL sdrfL tyf +3 +yfsf] gfddf =($)))ndash km5of6 ug afFsL k]ZsL x]sf]

b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpFkflnsfn] lqmotf b]vfpgkb5

5 ljn ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr

k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUg uL vr ug kg]df fljs ala66L t]xftf

gs6L fok s6of uf=lj== xfnsf] ufpFkflnsfsf j8f d]taf6 j8f d]taf6 ljleGg ldltdf

=ampndash vr ki6ofOF xg] lan ekfO a]u vr u]sf] kfOPsf]n] pQm sd DalGwtaf6

cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 37

6 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]lnkN6 aFs bflvnf ugkg] Jojyf 5 o ufpFkflnsf cGtutsf fljs

uf=lj==xn] cfGtls gtf]taf6 k|fKt ePsf] cfDbfgL aFs bflvnf guL gubaf6 sffaf u]sf]

b]lvPsf]n] otf] sfodf lgoGq0f xgkb5

7 clu|d s mdash cfos P]g ) jdf]lhd eQmfgLdf clu|d s s6[L uL eQmfgL xg kg]df

ufpFkflnsf cGtut fljs ala66L t]xftf gs6L fok s6of uf=lj== xfnsf]

ufpFkflnsfsf j8fx d]tn] kflgtlds a7s eQf ef8f nufosf sd eQmfgL ubf =()((^ndash

clu|d s s6[L u]sf] gkfOPsf]n] pQm sd DalGwtaf6 cn uL yfgLo l~rt sf]if bflvnf

xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = nfv amp xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] =( xhf lgoldt ugkg] = nfv xhf k]ZsL afFsL =( nfv $ xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 38

ltnf7L sf]Onf8L ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft = nfv amp^ xhf of] jifsf] cfo = sf]8 $ nfv amp xhf d]t

hDdf = sf]8 nfv xhf cfDbfgL ePsf]df = sf]8 amp nfv xhf vr eO =$ nfv $^ xhf dfHbft

x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls n]vfkLIf0fM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^ df yfgLo

txsf] cfGtls n]vfkLIf0f cf g cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf 5 ufpFkflnsf gukflnsfn]

cf gf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6 ufpg Sg] pNn]v 5 o

ufpFkflnsfn] f] cfb]zsf] Jojyf cgf cfGtls n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f

cjlwDd ufpFkflnsfdf uflePsf fljssf a uf=lj== xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5

cfGtls n]vfkLIf0faf6 ufpFkflnsfdf uflePsf s]xL fljssf uf=lj== -xfn j8fx d]t_ n] a]h km5of6

u]sf 5gg cfGtls n]vfkLIf0f l9nf ePsf] cf=n]=k= a]h km5of6 ug DalGwt kIfaf6 Wofg glbPsf] sf0f

clGtd n]vfkLIf0f kj cf=n]=k n] cf+NofPsf Joxf]fx sfofGjog ePsf] 5g o ufpFkflnsfn] yfgLo txsf]

]jf +rfng tyf Jojyfkg DjGwL cfb]zsf] Jojyf cgf cfGtls n]vfkLIf0f lhNnf dGjo ldlt

KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf fljs a uf=lj==xsf] cfGtls

n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0faf6 ufpFkflnsfdf uflePsf s]xL fljssf uf=lj== -xfn

j8fx d]t_ n] a]h km5of6 u]sf] 5g cfGtls n]vfkLIf0f l9nf ePsf] cf=n]=k= a]h km5of6 ug

DalGwt kIfaf6 Wofg glbPsf] sf0f clGtd n]vfkLIf0f kj cf=n]=k af6 cf+NofOPsf Joxf]fx sfofGjog ePsf]

5g ctM o tkm ufpFkflnsfn] Wofg lbgkb5

2 DklQ xtfGt0fM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf

jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf

5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof

uL k|ltj]bg fjhlgs ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd

ufpFkflnsfsf] gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufp+ ljsf ldltn]

pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f] d]t olsg uL

oyfzL3|jfldTjdf lngkb5

3 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tyf u of]hgf tof gu]sf]

cflys sfoljlw lgodfjnL lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bgdf pNn]lvt ddt tyf lnnfd

laqmL DaGwL Joxf]f sfofGjog gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v

gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f

ug] gu]sf] of]hgf xtfGt0f gu]sfsdrfLxsf] sfo ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg

+oGq u7g gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug] ltgLxsf] ljZn]if0f ug] f] cgk

cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL

cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

4 k]ZsLmdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfodf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf Dofb

gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf

tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf

uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufpFkflnsfaf6 ut ljut jifdf

ljleGg kbflwsfL sdrfL tyf +3 +yfsf] gfddf =ampndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

o jif $^ kbflwsfL sdrfL tyf +3 +yfsf] gfddf =$ amp$$$ndash km5of6 ug afFsL k]ZsL x]sf]

b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn]

lqmotf b]vfpgkb5

5 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj== tyf lgod

df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr k|dfl0ft xg] lan ekfO nufotsf]

|]tf +nUg uL vr ug kg]df fljs sf]Onf8L uf=lj==af6 kFhLut zLifsdf =amp)))ndash vr n]v]sf]df f]

ki6ofOF xg] lan ekfO a]u vr u]sf] kfOPsf]n] pQm sd DalGwtaf6 cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 39

51 fljs ltnf7L uf=lj==af6 ljleGg ldltdf ljleGg kFhLut sfoqmddf =)))ndash vr n]v]sf]df sfo DkGg

k|ltj]bg k]z ePsf] 5g

6 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL f]xL lbg jf

ef]lnkN6 aFs bflvnf ugkg] Jojyf 5 t o ufpFkflnsf cGtutsf fljs uf=lj==xn] cfGtls gtf]taf6

k|fKt ePsf] cfDbfgL aFs bflvnf guL gubaf6 sffaf u]sf] b]lvPsf]n] otf] sfodf lgoGq0f xgkb5

sf]Onf8L ufpF ljsf ldlt

7 dfnkf]t mdash dfnkf]t cnL =()ndash sf] k|ltztn] xg] =)(ndash lhNnf dGjo ldltdf k7fpg kg]df

k7fPsf] gb]lvPsf]n] oyfzL3| pQm sd ldltsf] vftfdf bflvnf xgkb5

8 cfo mdash aFs 6]6d]06 cgf )amp gtfj0f dlxgfdf =)) cfDbfgL tyf vr ePsf] b]lvG5 pQm sd s]

jfkt cfDbfgL tyf vr ePsf] xf] cfo Joodf dfj]z u]sf] gkfOPsf]n] o DaGwdf olsg xgkb5

nflgof ufpF ljsf ldlt

9 sfofnon] n]vfkLIf0f zNs egL Ps n]vfkLIf0f sDkgLnfO =)))ndash eQmfgL lbPsf]df n]vfkLIf0f uL

k|ltj]bg k]z u]sf] gkfOPsf]n] pQm sd cn xgkb5

skf ufpF ljsf ldlt

10 a9L eQmfgLM ljleGg pkef]Qmf ldltFu 8s ddt sfosf] nflu ePsf] Demftf tyf nfut cgdfgdf

pkef]Qmfn] Joxf]g] c+z sfofnon] Joxf]g] c+z pNn]v ePsf]df sfo DkGg e lan eQmfgL lbFbf pkef]Qmfsf]

c+z sd uL sfofnoaf6 =ampndash a9L eQmfgL ePsf] kfOPsf]n] pQm sd cn xgkb5

sf]Onf8L afOg ufpF ljsf ldlt

11 k|ltj]bg mdash sfofnon] n]vfkLIf0f zNs egL Ps n]vfkLIf0f sDkgLnfO =)))ndash eQmfgL lbPsf]df n]vfkLIf0f

uL k|ltj]bg k]z u]sf] gkfOPsf]n] pQm sd cn xgkb5

jdgufdf s66L ufpF ljsf ldlt

12 7]Ssf mdash ufpF ljsf ldltaf6 k]z ePsf] cflys ljj0f cgf sf]if tkm ut jifsf] lhDd]jfL =)$(ndash

pNn]v u]sf] 5 pQm sd tf]kf dj]zL xl6ofsf] 7]Ssfaf6 k|fKt ePsf] sd dWo] ut jifsf] afFsL =amp($ndash

o cf=j=sf] 7]Ssf )amp cfiff9df DkGg e 7]Ssf sd sd ))ndash ut jif )amp cfiff9df bflvnf

ePsf] hjfkm k|fKt ePsf]df 7]Ssf DjGwL kmfOn bflvnf efr k]z xg cfPg o cf= j=df sg 7]Ssf nfu]sf]

sd cflys ljj0fdf dfj]z u]sf] b]lvPg pQm lhDd]jfL f]sf] sdaf6 hgtf df=lj=n] ) k|ltzt

kfpg]df ))))))ndash xl6of ldltn] ) k|ltzt kfpg]df amp)))ndash eQmfgL lbPsf] b]lvof] 7]s]bf

clgnsdf d08nn] Dofb leq 7]Ssf sd bflvnf u]sf]n] ) k|ltztn] xg] ))ndash 7]s]bfnfO lkmtf u]sf]

5

13 cdfgt mdash fljs jdgufdf s66L uf=lj== xfn j8f g+= af6 fljs j8f g+= $ df df6f] eg] sfd

pkef]Qmf ldlt dfkmt gufO lrj cfkmFn] ufO =^ ndash vr n]v]sf] b]lvof] o k|sf vr ug] sfodf

lgoGq0f xgkb5

14 lan ekfO mdash fljs jdgufdf s66L uf=lj== xfn j8f g+= df gfnf snf] lgdf0f kf]n tf h8fg nufotsf

sfo ug pkef]QmfxFu ePsf] +dmftfdf sfo DkGg k|ltj]bg fjhlgs gjfO fdflhs n]vf kLIf0f

nufotsf k|df0f k]z ugkg] Jojyf x]sf]df f] a]u =^((ndash vr n]v]sf] kfOPsf]n] pNn]lvt k|df0fx

k]z xgkb5

15 clu|d s mdash cfos P]g ) adf]lhd eQmfgLdf clu|d s s6[L uL eQmfgL xg kg]df ufpFkflnsf

cGtut fljs sf]Onf8L dw]kf jdgufdf ssectL sf]Onf8L afOg nflgof skf ltnf7L sf]Onf8L uf=lj==

xfnsf] ufpFkflnsfsf j8fx d]tn] k|lzIf0f eQf a7s eQf n]vfkLIf0f zNs ef8f nufotsf sd eQmfgL

ubf =^ ndash clu|d s s6[L u]sf] gkfOPsf]n] pQm sd DalGwtaf6 cn uL yfgLo l~rt sf]if bflvnf

xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =( nfv $$ xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn

ugk]g] = nfv ^ xhf lgoldt ugkg] =) nfv $ xhf k]ZsL afFsL =$ nfv amp$ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 40

ltxt ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft = nfv ^ xhf of] jifsf] cfo =^ sf]8 ) nfv

xhf d]t hDdf =^ sf]8 nfv ( xhf cfDbfgL ePsf]df =^ sf]8 nfv $ xhf vr eO

=$ nfv amp xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 n]vfkLIf0fmdash fljs dgf s8L uf=lj==sf] )ampamp sf] n]vfkLIf0f ePsf] 5g hn] ubf ut

ljtu jifxsf] k]ZsL jfsL sf] ljj0f cGo bfloTjsf] lxfj olsg ug lsPg rfn jifsf] klg

cf=n]=k= xg gs]sf] x+bf ut jifsf] dfHbft olsg ug aFs 6]6d]06nfO cfwf lnO dfHbft

sfod ulPsf] 5

2 cfGtls n]vfkLIf0fM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

^ df yfgLo txsf] cfGtls n]vfkLIf0f cfˆg cfGtls n]vfkLIfsaf6 ufpgkg] Jojyf 5

ufpFkflnsf gukflnsfn] cfˆgf] n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsaf6 ufpg Sg] pNn]v 5 o ufpFkflnsfn] f] cfb]zsf] Jojyf cgf cfGtls

n]vfkLIf0f lh=== KtLaf6 ufPsf]df clGtd n]vfkLIf0f cjlwDd ufpFkflnsfdf uflePsf

fljssf a uf=lj== xsf] cfGtls n]vfkLIf0f cf+lzs dfq ePsf] 5 cfGtls n]vfkLIf0f

ePsf]df f]af6 cf+NofOPsf Joxf]fx klg uf=lj== xn] km5of6 u]sf 5gg cfGtls

n]vfkLIf0f ePsf]df f]af6 cf+NofOPsf Joxf]fx km5of6 ugkb5

3 DklQ xtfGt0f mdash yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f]leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 fljs ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd ufpFkflnsfsf] gfddf

xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufpF ljsf ldltn] pknJw

ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f] d]t olsg

uL oyfzL3| jfldTjdf lngkb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf + vlb of]hgf

tyf u of]hgf tof gu]sf] cflys sfoljlw lgodfjnL lhGL lgLIf0f k|ltj]bg tof gu]sf]

lgLIf0f k|ltj]bgdf pNn]lvt ddt tyf lnnfd laqmL DaGwL Joxf]f sfofGjog gu]sf] lhGL

vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v gfv]sf] cfjlws u of]hgf tof

gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug] gu]sf] of]hgf

xtfGt0f gu]sfsdrfLxsf] sfo ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg

+oGq u7g gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug] ltgLxsf] ljZn]if0f ug]

f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] htf Joxf]f b]lvPsf 5g ctM k|rlnt

P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

5 k]ZsL] mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL

km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf

fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL

sd cn ugkg] Jojyf 5 o ufpFkflnsfaf6 ut ljut jifdf ljleGg $ kbflwsfL sdrfL

tyf +3 +yfsf] gfddf =^)ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg Tot o jif

Ps +yfsf] gfddf =(amp)))ndash km5of6 ug afFsL k]ZsL x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf

adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf b]vfpgkb5

6 ljn ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw pNn]v 5 h cgf vr

k|dfl0ft xg] lan ekfO nufotsf] |]tf +nUg uL vr ug kg]df fljs dgfs8L uf=lj==af6

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 41

ljleGg sfoqmddf =))ndash vr n]v]sf]df f] ki6ofOF xg] lan ekfO a]u vr u]sf]

kfOPsf]n] pQm sd DalGwtaf6 cn xgkb5

61 fljs dgfs8L nf]xhf uf=lj==af6 ljleGg ldltdf ljleGg ^ kFhLut sfoqmddf

=)$)ndash vr n]v]sf]df ljleGg eQf ljt0fsf] ekfO lhGL bflvnf k|ltj]bg cfifwL ljt0f

ekfO cflb k]z ePsf] 5g

7 cflysjifsf] n]vfkLIf0f zNs uf=lj== lrj s[i0fsfGt emfn] n]vfkLIfsnfO cfkmFn] aemfPsf]

eGg] lgj]bgsf cfwfdf lgh lrjnfO =)))ndash eQmfgL lbPsf]df DalGwtnfO aemfPsf] ekfO

tyf clu|d s jfkt =)ndash bflvnf u]sf] k|df0f d]t k]z ePsf] 5g

8 gub sff]af mdash cflys sfoljlw P]g )^ sf] bkmf df sfofnodf k|fKt ePsf] gub cfDbfgL

f]xL lbg jf ef]lnkN6 aFs bflvnf ugkg] Jojyf 5 t o ufpFkflnsf cGtutsf

fljs uf=lj==xn] cfGtls gtf]taf6 k|fKt ePsf] cfDbfgL aFs bflvnf guL gubaf6 sffaf

u]sf] b]lvPsf]n] otf] sfodf lgoGq0f xgkb5

9 clu|d s tyf wf6L mdash cfos P]g ) adf]lhd eQmfgLdf clu|d s s6[L uL eQmfgL xg

kg]df ufpFkflnsf cGtut fljs dgfs8L lqsf]n uf]O7L uf=lj== xfnsf] ufpFkflnsfsf

j8fx d]tn] a7s eQf n]vfkLIf0f zNs nufotsf sd eQmfgL ubf clu|d s tyf lgdf0f

sfosf] eQmfgL ubf wf6L d]t uL =$amp)ndash s6[L u]sf] gkfOPsf]n] pQm sd DalGwtaf6

cn uL DalGwt vftfdf bflvnf xgkb5

fljs l8dg ufpF ljsf ldlt

10 gub dfHbft mdash tTsfnLg uf= lj== lrj gtL bzy d08nFu ut jifb]lv g =^))ndash gub

afFsL xFb cfPsf]df pQm sd xfnDd cn ePsf] gkfOPsf]n] cn uL yfgLo l~rt sf]ifdf

bflvnf xgkb5

11 sfoqmd mdash ufpF klifbsf] ldlt )amp^ ut]sf] a7s -e]nf_ af6 pRRf df=lj= l8dgsf] ljBfno

ejg wf ug] lg0fo ePsf]df jLs[t sfoqmd eGbf kms xg] uL kvfn lgdf0f sfo ufO

ldlt )amp$) df =)))))ndash vr n]v]sf] lgodDdt b]lvPg

12 cdfgt mdash fljs j8f g+ b]lv ( Dd 8s lgdf0f sfo pkef]Qmf ldlt dfkmt guL j8f

sfofno cfkmFn] uL ldlt )amp$) df =(())ndash vr n]v]sf] lgodDdt b]lvPg

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv amp xhf lgoldt ugkg] =amp nfv amp xhf k]ZsL afFsL = nfv (amp xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 42

clUgfO s[i0fjg ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpF kflnsfsf] ut jifsf] dfHbft = nfv ( xhf of] jifsf] cfo =) sf]8 $( nfv

amp xhf d]t hDdf =) sf]8 nfv ( xhf cfDbfgL ePsf]df =( sf]8 amp nfv vr eO =amp^

nfv ( xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 n]vfkLIf0f mdash tTsfnLg uf=lj==x xfnsf j8fxsf] fdflhs Iff eTtf ljt0fsf] Ssn

gt]tf lhNnf dGjo ldltdf k7fPsf] hgfO f] sf] |]tf k]z gePsf]n] o 8f]af6 n]vf klIf0f

ulPsf] 5g

2 n]vfkLIf0f k|ltj]bg sfofGjog mdash cf=j= )amp)amp sf] n]vfkLIf0fsf] k|ltj]bgdf pNn]lvt

of]hgfut k]ZsL a]h nutsf] clen]v lhGL nut Pj+ f] sf slkmot Joxf]fx cBfjlws uL

km5of6 Pj+ lgoldt ug] k4ltsf] ljsf u]sf] b]lvPg lhNnf dGjo ldltsf] sfofno KtLsf]

)amp)amp$ sf] cfGtls n]vfkLIf0fdf cf+NofOPsf slkmot PJf+ a]hxsf] nut fv]sf] 5g eg]

fljs ufpF ljsf ldlt xfnsf j8fxn] cfGtls n]vfkLIf0f d]t ufPsf 5gg

3 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df sfofnon] n]vf

bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

pkdxfgukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf

fv]sf] b]lvof] o af6 pk dxfgukflnsfsf] rn crn DklQ tyf fx cfdLsf] cjyf

olsg ug lsPg k|rlnt lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf

n]vf tof ug kb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf

tyf u of]hgf tof gu]sf] cflys sfoljlw lgodfjnL lhGL lgLIf0f k|ltj]bg tof gu]sf]

lgLIf0f k|ltj]bgdf pNn]lvt ddt tyf lnnfd laqmL DaGwL Joxf]f sfofGjog gu]sf] lhGL

vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v gfv]sf] cfjlws u of]hgf tof

gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug] gu]sf] of]hgf

xtfGt0f gu]sfsdrfLxsf] sfo ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg

+oGq u7g gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug] ltgLxsf] ljZn]if0f ug]

f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] htf Joxf]f b]lvPsf 5g ctM k|rlnt

P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

5 fhZj cnL Pj+ bflvnf mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] klR5]b ^ n]

klg yfgLo lgsfosf] klifbsf] lg0fo cgf laleGg gtf]taf6 cfGtls cfo cfhg ug Sg]

Jojyf u]sf]df flassf yfgLo lgsfo tyf xfnsf yfgLo txxaf6 n]]vfkLIf0fsf] qmddf

fhj cfDbfgLsf] lg0fo b]lv cnL tyf bflvnf Ddsf clen]v Jojlyt uL ]|tf k]z u]sf]

5g oaf6 yfgLo txsf] aftlas fhj cnL bflvnf olsg xg s]g jtdfg yfgLo

txaf6 d]t odf laz]if Wofg lbO cfGtls cfosf] plrt klrfng xg kb5 ljleGg ldltdf

ljleGg lzifsaf6 slt sd sg efraf6 eStfgL eof] f] sf] olsg c+s vnfO fhZjsf] t]lh

jgfO k|dfl0ft uL clen]vLs0f u]sf] kfOPg

6 gtf]t gSf+sg mdash yfgLo jfoQ zfg P]g ) tyf lgodfjnL )^ adf]lhd k|To]s ufp+

kflnsfgukfnLsfn] cfkmgf] If]qleqsf] zlIfs efuf]lns cjyf k|fs[lts |f]t cGtut vfgL

h+un tyf cGo |f]t kjfwf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf |f]t gSf+sg

jf gukflnsfsf] k|f]kmfOn tof ugkg]df f] tof u]sf] kfOPg

7 DklQ xtfGt0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z)amp$ sf] bkmf

ampamp cgf ufFpkflnsf jf gukflnsf sfod x+bf f] leq dflxt ePsf flassf ufFp lasf

ldlt jf gu kflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL

sfod ePsf ufFpkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg]

Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cf dfGt leq yfgLo txn] tof uL

k|lta]bg tof ugkg] Jojyf u]sf]df ufFp kflnsfn] DklQsf] clen]v tyf lhGL nut tof

gu]sf] k|To]s flas uf=la==sf lra klatg xg] lalQs vr eP ghfg] lhGL vftf -

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 43

d=n]=k=kmf=g+=ndash$amp_ d]t gofF v8f ug] u]sf] hdf sDk6 Nofk6k lk|06 df]afOn kmf]g ]6

cGo kmlgr htf dNojfg dfgx lhDd]jfL f]sf] 5g ufpFkflnsfaf6 fljs uf=lj==df

x]sf lhGL fdfg olsg uL ufpFkflnsfsf] clen]vdf dflxt ugkb5

8 fjhlgs kLIf0f mdash yfgLo lgsfo cflys k|zflgs lgodfjnL )^$ sf] lgod ^ -k_ df

pkef]Qmf ldltn] u]sf] sfdsf] Dk0f ljj0f ht nfut dNo sfd u]sf] yfg pkef]Stf

ldltsf] gfdfjnL sfo ug] DkGg ug] ldlt htf sfx vNg] uL DalGwt sfoyndf

fjhlgs kLIf0f u]sf] k|ltj]bg DjlGwt yfgLo lgsfodf k|tt ugkg] Jojyf 5 clwsf+z

of]hgfxdf fjhlgs klIf0f guL eStfgL lbPsf] kfOof] ctM lgodfjnLsf] Jojyf cgf

pkef]Qmf ldltaf ePsf sfosf] fjhlgs klIf0f ufpgkb5

9 yfgLo ++lrt sf]if mdash yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjlGw cfb]z )amp$ sf] bkmf

^ df ufpFkflnsf jf gukflnsfsf] yfgLo l~rt sf]if+u cfjWb xg] uL j8fdf Ps vr vftf

xg] tyf rfn cflys jifsf] cGTodf j8fsf] vr vftfdf x]sf] a afFsL sd DjlGwt yfgLo

txsf] l~rt sf]ifdf hDdf ugkg] Jojyf x] tfklg fljssf ufpF ljsf ldlt j8fxn]

cflys jifsf] cGTodf afFsL x]sf] sd l~rt sf]ifdf bflvnf u]sf] gb]lvPsf]n] cfb]zsf] kfngf

uL pQm sd +lrt sf]ifdf bflvnf ulg kb5

10 f]em vlb mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf] lgod

adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f 6s|f kfL vlb ug gxg] tyf lgodfjnLsf] lgod

$ df = nfveGbf a9Lsf] dfnfdfg lnaGbL befpkqsf] dfWodaf6 vlb ugkg] pNn]v 5

sfofnon] $ efraf6 =$^^ndash dNosf ljleGg d]lzgL cfhf vnf befpkqsf] dfWodaf6

vlb uL vr n]v]sf] kfOof] oL ljgf k|ltkwf lgdf0f sfo ufpg] sfodf lgoGq0f uL pQm

vr lgoldt ufpgkb5

h08fn ufpF ljsf ldlt

11 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg amp

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =436700ndash tyf o jifsf] k]ZsLdWo] JolQm

tyf +yfsf] gfddf =470000ndash d]t hDdf =906700ndash afFsL x]sf] b]lvPsf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf

b]vfpgkb5

12 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs k|fljlws kfdz zNs kf]n vlb

nufotsf sd eStfgL ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf]

=amp)ndash cn xgkb5

Ltfk ufpF ljsf ldlt

13 k]ZsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =$)) k]ZsL afFsL x]sf] b]lvPsf]n]

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn]

lqmotf b]vfpgkb5

14 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs tyf kf]n vlbsf] sd eStfgL

ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =^)ndash cn xgkb5

xlxk ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 44

15 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =$$amp))ndash k]ZsL afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn]

lqmotf b]vfpgkb5

16 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs lgdf0f sfo nufotsf] sd eStfgL

ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =()($ndash cn xgkb5

Tot ljBfyL egf DalGw Ifdtf ljsf sfoqmdf xefuL ljleGg k|lzIfsnfO ldlt )amp$^

df eTtf ljt0f ubf clu|d s s66f guL eStfgL lbPsf]n] clu|d s jfktsf] ))ndash cn

xgkb5

kjgL ufpF ljsf ldlt

17 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =2549990ndash tyf o jifsf] k]ZsLdWo] JolQm

tyf +yfsf] gfddf =453250ndash d]t hDdf =3003240ndash afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn]

lqmotf b]vfpgkb5

18 clu|d s ndash laxfL P08 Pf]lo6nfO ldlt 20731120 df n]vfkLIf0f zNs jfkt

=)))) eStfgL ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf]

=$))ndash cn xgkb5

aswjf ufpF ljsf ldlt

19 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg )

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =536000ndash k]ZsL afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn]

lqmotf b]vfpgkb5

20 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs 3 ef8f lgdf0f sfo nufotsf]

sd eStfgL ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =^$^ndash

cn xgkb5

21 sf]if Jojyfkg ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^ cgf ufpF

ljsf ldltsf] gfddf k|fKt xg] j k|sfsf] cfDbfgL P]gsf] bkmf ^) df pNn]v ulPsf] ufpF

ljsf ldlt sf]ifdf hDdf ug kg] Jojyf 5 t fljs ufpF ljsf ldltxn] b]vfPsf]

cflys ljj0fsf] cfGtls cfodf sf]ifdf hDdf guL bkmf ^ sf] pklgod -_ sf] sf]ifjf6 lw

sfo~rfng tsf] sff]jf u]sfn]] lgod+ut b]lvPg

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =$ nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] =$) xhf lgoldt ugkg] =$ nfv ^( xhf k]ZsL afFsL =( nfv xhf x]sf]

5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 45

a]NxL rk]gf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpF kflnsfsf] ut jifsf] dfHbft =$ nfv xhf of] jifsf] cfo =( sf]8 ^) nfv

$) xhf d]t hDdf =(sf]8 $ nfv xhf cfDbfgL ePsf]df =( sf]8 nfv ^ xhf vr eO

= nfv $ xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 n]vfkLIf0fmdash tTsfnLg uf=lj==x xfnsf j8fxsf] fdflhs Iff eTtf ljt0fsf] Ssn gt]tf

lhNnf dGjo ldltdf k7fPsf] hgfO f]sf] |]tf k]z gePsf]n] o 8f]af6 n]vf klIf0f ulPsf]

5g

2 n]vfkLIf0f k|ltj]bg sfofGjog mdash )amp)amp sf] n]vfkLIf0fsf] k|ltj]bgdf pNn]lvt of]hgfut

k]ZsL a]h nutsf] clen]v lhGL nut Pj+ f] sf slkmot Joxf]fx cBfjlws uL km5of6

Pj+ lgoldt ug] k4ltsf] ljsf u]sf] b]lvPg fy lhNnf dGjo ldltsf] sfofno KtLsf]

)amp)amp$ sf] cfGtls n]vfkLIf0fdf cf+NofOPsf slkmot PJf+ a]hxsf] nut fv]sf] 5g eg]

fljs ufpF ljsf ldlt xfnsf j8fxn] cfGtls n]vfkLIf0f d]t ufPsf 5gg

3 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df sfofnon] n]vf

bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

pkdxfgukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf

fv]sf] b]lvof] o af6 pk dxfgukflnsfsf] rn crn DklQ tyf fx cfdLsf] cjyf

olsg ug lsPg k|rlnt lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf

n]vf tof ug kb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tyf

u of]hgf tof gu]sf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bgdf pNn]lvt ddt

tyf lnnfd laqmL DaGwL Joxf]f sfofGjog gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo

gvnfPsf] ddt clen]v gfv]sf] cfjlws u of]hgf tof gu]sf] pkef]Qmf dxsf] juLs0f

rLs0f gu]sf] fdflhs n]vfkLIf0f ug] gu]sf] of]hgf xtfGt0f gu]sfsdrfLxsf] sfo

ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf] sfdFu

DalGwt hf]lvdx klxrfg ug] ltgLxsf] ljZn]if0f ug] f] cgk cfjZos lgoGq0f k|0ffnL

thdf xg gs]sf] htf Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls

lgoGq0f k|0ffnL b[9 agfpg kb5

5 fhZj cnL Pj+ bflvnf mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] klR5]b ^ n] klg

yfgLo lgsfosf] klifbsf] lg0fo cgf laleGg gtf]taf6 cfGtls cfo cfhg ug Sg] Jojyf

u]sf]df flassf yfgLo lgsfo tyf xfnsf yfgLo txxaf6 n]]vfkLIf0fsf] qmddf fhj

cfDbfgLsf] lg0fob]lv cnL tyf bflvnf Ddsf clen]v Jojlyt uL ]|tf k]z u]sf] 5g oaf6

yfgLo txsf] aftlas fhj cnL bflvnf olsg xg s]g jtdfg yfgLo txaf6 d]t

odf laz]if Wofg lbO cfGtls cfosf] plrt klrfng xgkb5 ljleGg ldltdf ljleGg lzifsaf6

slt sd sg efraf6 eStfgL eof] f]sf] olsg c+s vnfO fhZjsf] t]lh jgfO k|dfl0ft uL

clen]vLs0f u]sf] kfOPg

6 gtf]t gSf+sg mdash yfgLo jfoQ zfg P]g ) tyf lgodfjnL )^ adf]lhd k|To]s ufp+

kflnsfgukfnLsfn] cfkmgf] If]qleqsf] zlIfs efuf]lns cjyf k|fs[lts |f]t cGtut vfgL

h+un tyf cGo |f]t kjfwf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf |f]t gSf+sg

jf gukflnsfsf] k|f]kmfOn tof ugkg]df f] tof u]sf] kfOPg

7 aaemfy ndash +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt )amp sf] cflys sff]af tyf

vftf +rfng DaGwdf yk ki6 kflPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf

dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v

dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f

sfo ugkg]df o gukflnsfdf dflxt ePsf fljssf ufFp ljsf ldltsf] a]h nut tyf

DkLIf0fsf] clen]v gukflnsfn] olsg uL cBfjlws gu]sf]n] gukflnsfn] pSt Jojyfsf]

sfofGjog ug kb5 fy n]vfkLIf0fsf] s|ddf ut cf=j=)amp)amp sf] clGtd n]vfkLIf0f k|ltj]bgdf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 46

pNn]lvt lhGL dfHbft ljj0f k]ZsL of]hgfut ljj0f k|fKt ePsf] b]lvP klg gukflnsfdf

clen]vLs0f ulPsf] 5g

8 DklQ xtfGt0f MyfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z)amp$ sf] bkmf ampamp

cgf ufFpkflnsf jf gukflnsf sfod x+bf f] leq dflxt ePsf flassf ufFp lasf ldlt

jf gu kflnsf jf Tosf] sg j8fsf] rn crn DklQbfloTj tyf clen]v ToL sfod ePsf

ufFpkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf dfGt leq yfgLo txn] tof uL k|lta]bg tof

ugkg] Jojyf u]sf]df ufFp kflnsfn] DklQsf] clen]v tyf lhGL nut tof gu]sf] k|To]s flas

uf=la==sf lra klatg xg] lalQs vr eP ghfg] lhGL vftf d]t gofF v8f ug] u]sf] hdf

sDk6 Nofk6k lk|06 df]afOn kmf]g ]6 cGo kmlgr htf dNojfg dfgx lhDd]jfL f]sf]

5g ufpFkflnsfaf6 fljs uf=lj==df x]sf lhGL fdfg olsg uL ufpFkflnsfsf] clen]vdf

dflxt ugkb5

9 fjhlgs kLIf0f mdash yfgLo lgsfo cflys k|zflgs lgodfjnL )^$ sf] lgod ^ -k_ df

pkef]Qmf ldltn] u]sf] sfdsf] Dk0f ljj0f ht nfut dNo sfd u]sf] yfg pkef]Stf

ldltsf] gfdfjnL sfo ug] DkGg ug] ldlt htf sfx vNg] uL DalGwt sfoyndf

fjhlgs kLIf0f u]sf] k|ltj]bg DjlGwt yfgLo lgsfodf k|tt ugkg] Jojyf 5 clwsf+z

of]hgfxdf fjhlgs klIf0f guL eStfgL lbPsf] kfOof] ctM lgodfjnLsf] Jojyf cgf

pkef]Qmf ldltaf ePsf sfosf] fjhlgs klIf0f ufpgkb5

10 yfgLo ++lrt sf]if mdash yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjlGw cfb]z )amp$ sf] bkmf

^ df ufpFkflnsf jf gukflnsfsf] yfgLo l~rt sf]if+u cfjWb xg] uL j8fdf Ps vr vftf

xg] tyf rfn cflys jifsf] cGTodf j8fsf] vr vftfdf x]sf] a afFsL sd DjlGwt yfgLo

txsf] l~rt sf]ifdf hDdf ugkg] Jojyf x] tfklg fljssf ufpF ljsf ldlt j8fxn]

cflys jifsf] cGTodf afFsL x]sf] sd l~rt sf]ifdf bflvnf u]sf] gb]lvPsf]n] cfb]zsf] kfngf

uL pQm sd +lrt sf]ifdf bflvnf ulg kb5

11 lxfa ldnfg ndash sdrfLx jf a9jf e Ps sfofnoaf6 csf] sfofnodf hfFbf cfˆgf] lhDdfdf

x]sf] cflys tyf DalGwt gt]tfx cfˆg lhDdfdf fv]sfn] n]vfklIf0fsf] dodf pSt gt]tfx

pknAw gxg klifbsf] lg0fo pknAw gxgn] cflys laa0f tof gxg] xFbf lxfa olsg ug

d]t lsPg cflys sff]afsf] c+s le8fg ug glsPsf]n] cflys laa0fsf] oyfytf d]t

olsg xg s]g ctM Totkm DalGwt lgsfon] Wofg lbg kb5

12 sf]if Jojyfkg ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^ cgf ufpF

ljsf ldltsf] gfddf k|fKt xg] j k|sfsf] cfDbfgL P]gsf] bkmf ^) df pNn]v ulPsf] ufpF

ljsf ldlt sf]ifdf hDdf ugkg] Jojyf 5 t dfly pNn]lvt fljs ufpF ljsf

ldltxn] b]vfPsf] cflys ljj0fsf] cfGtls cfodf sf]ifdf hDdf guL bkmf ^ sf] pklgod

-_ sf] sf]ifjf6 lw sfo~rfng tsf] sff]jf u]sfn]] lgod+ut b]lvPg

13 f]em vlb mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf] lgod

adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f 6s|f kfL vlb ug gxg] tyf lgodfjnLsf] lgod

$ df = nfveGbf a9Lsf] dfnfdfg lnaGbL befpkqsf] dfWodaf6 vlb ugkg] pNn]v 5

sfofnon] ljleGg ldltdf ^ yfg efraf6 =$(amp^amp$ndash dNosf ljleGg d]lzgL cfhf tyf

kmlgr vnf befpkqsf] dfWodaf6 vlb uL vr n]v]sf] kfOof] oL ljgf k|ltkwf lgdf0f

sfo ufpg] sfodf lgoGq0f uL pQm vr lgoldt ufpgkb5

em8|sL ufpF ljsf ldlt

14 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs lgdf0f sfo nufotsf sd

eStfgL ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =$))ampndash cn

xgkb5

aglgof ufpF ljsf ldlt

15 lhGL bflvnfmdash cf]kf] df]jfOn vlb ul =())ndash vr n]v]sf]df lhGL cfDbfgL afFw]sf]

gb]lvPsf]n] lhGL bflvnf k|lta]bg k]z xg kb5

16 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 47

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg amp

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =(()^(ndash afFsL x]sf] b]lvPsf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf

b]vfpgkb5

17 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs kmlgr vlb ubf ubf cfos

P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =$($ndash cn xgkb5

18 dfHbft sd ndash fljs ufpF lasf ldlt lhDdf x]sf] gub dfhft =(ndash xfnDd ufpFkflnsf

vftfdf hDdf ePsf] gb]lvPsf]n] pSt sd ufpF sfokflnsfsf] vftfdf bflvnf xgkb5

19 k|f]Tfxg eQf ndash uf=lj== lrj gtL fd sdf ofbjn] gtfj0f b]lv d+l dlxgfDd tnjsf] )

k|ltztn] xg] k|f]Tfxg eTtf egL =amp)ndash eQmfgL lnPsf]df f] DaGwL lg0fo k]z xg

gcfPsf]n] lg0fo k]z xg kg] cGoyf czn xgkb5

g3f] ufpF ljsf ldlt

20 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =2379489ndash tyf o jifsf] k]ZsLdWo] JolQmsf]

gfddf =)))ndash d]t hDdf =2400489- afFsL x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf

adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf b]vfpgkb5

21 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs tyf lgdf0f sfosf] sd eStfgL

ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =(^ampndash cn xgkb5

= ljleGg JolQmnfO k|lzIfs eQf ljt0f ubf clu|d s s66f u]sf] gkfOPsf]n] f] jfkt sf]

=4725- cn xgkb5

a]NxL rk]gf ufpF ljsf ldlt

22 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg ^

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =amp$ndash k]ZsL afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL cn km5of6 ug] ufpg] sfodf ufpFkflnsfn]

lqmotf b]vfpgkb5

23 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs tyf lgdf0f sfosf] sd eStfgL

ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =^(ndash cn xgkb5

24 a9L eQmfgL mdash Ps sfofno xof]uLnfO k|lt dlxgf =)))ndash sf bn] eStfgL lbg kg]df

dlxgfsf] =)))ndash sf bn] eStfgL lbPsf] kfOof] oL =))))ndash a9L eStfgL lbg ldNg]

cfwf tyf k|df0f k]z xgkb5

25 cfDbfgL ]|tf mdash Dffly pNn]v ulPsf ufpF ljsf ldlt ufpF kflnsf j8fxn] cfDbfgL ]|tfsf]

nflu k|of]u ugkg] d=n]=k=kmf g+= )s )v gubL lb lgoGq0f vftf htf vftfx

fv]sf] 5g hn] ubf oyfy cfDbfgL olsg ug lsPg ctM cfDbfgL pQm vftf tyf ljj0f

fvL cfDbfgL ]|tf cBfjlws ugkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =) nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugk]g] = xhf lgoldt ugkg] = nfv (amp xhf k]ZsL afFsL =$ nfv x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 48

lji0fk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpF kflnsfsf] ut jifsf] dfHbft = xhf of] jifsf] cfo =$ sf]8 amp xhf d]t

hDdf =$ sf]8 nfv xhf cfDbfgL ePsf]df = sf]8 amp nfv ) xhf vr eO =amp nfv

xhf dfHbft x]sf] b]lvG5 f] sff]afsf] n]vfkLIf0faf6 b]lvPsf pNn]Vo Joxf]f lgDgfgf 5g M

1 n]vfkLIf0fmdash o 8f]af6 fljs dn]sk uf=lj==sf] n]vfkLIf0f ulPsf] 5g

2 hdgL dw]kf jf8 g++ sf] lhNnf ljsf ldltsf] ljj0f cgf lgsff rfn vrdf

=$)))ndash kFhLutdf =$$^ndash lgsff ePsf] b]lvG5 odf fdflhs Iff cfGtls

cfo dfj]z 5g

3 n]vfkLIf0f k|ltj]bg sfofGjog mdash )amp)amp sf] n]vfkLIf0fsf] k|ltj]bgdf pNn]lvt of]hgfut

k]ZsL a]h nutsf] clen]v lhGL nut Pj+ f] sf slkmot Joxf]fx cBfjlws uL km5of6

Pj+ lgoldt ug] k4ltsf] ljsf u]sf] b]lvPg fy lhNnf dGjo ldltsf] sfofno KtLsf]

)ampamp$ sf] cfGtls n]vfkLIf0fdf cf+NofOPsf slkmot PJf+ a]hxsf] nut fv]sf] 5g eg]

fljs ufpF ljsf ldlt xfnsf j8fxn] cfGtls n]vfkLIf0f d]t ufPsf 5gg

4 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df sfofnon] n]vf

bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

pkdxfgukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf

fv]sf] b]lvof] o af6 pk dxfgukflnsfsf] rn crn DklQ tyf fx cfdLsf] cjyf

olsg ug lsPg k|rlnt lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf

n]vf tof ug kb5

5 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf

tyf u of]hgf tof gu]sf] cflys sfoljlw lgodfjnL lhGL lgLIf0f k|ltj]bg tof gu]sf]

lgLIf0f k|ltj]bgdf pNn]lvt ddt tyf lnnfd laqmL DaGwL Joxf]f sfofGjog gu]sf] lhGL

vftfdf sltko dfnfdfgsf] dNo gvnfPsf] ddt clen]v gfv]sf] cfjlws u of]hgf tof

gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug] gu]sf] of]hgf

xtfGt0f gu]sfsdrfLxsf] sfo ljj0f tof gu]sf] zfg lgodfjnL cgf cgudg

+oGq u7g gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug] ltgLxsf] ljZn]if0f ug]

f] cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] htf Joxf]f b]lvPsf 5g ctM k|rlnt

P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL b[9 agfpg kb5

6 fhZj cnL Pj+ bflvnf mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] klR5]b ^ n]

klg yfgLo lgsfosf] klifbsf] lg0fo cgf laleGg gtf]taf6 cfGtls cfo cfhg ug Sg]

Jojyf u]sf]df flassf yfgLo lgsfo tyf xfnsf yfgLo txxaf6 n]]vfkLIf0fsf] qmddf

fhj cfDbfgLsf] lg0fo b]lv cnL tyf bflvnf Ddsf clen]v Jojlyt uL ]|tf k]z u]sf]

5g oaf6 yfgLo txsf] aftlas fhj cnL bflvnf olsg xg s]g jtdfg yfgLo

txaf6 d]t odf laz]if Wofg lbO cfGtls cfosf] plrt klrfng xg kb5 ljleGg ldltdf

ljleGg lzifsaf6 slt sd sg efraf6 eStfgL eof] f] sf] olsg c+s vnfO fhZjsf] t]lh

jgfO k|dfl0ft uL clen]vLs0f u]sf] kfOPg

7 gtf]t gSf+sg mdash yfgLo jfoQ zfg P]g ) tyf lgodfjnL )^ adf]lhd k|To]s ufp+

kflnsfgukfnLsfn] cfkmgf] If]qleqsf] zlIfs efuf]lns cjyf k|fs[lts |f]t cGtut vfgL

h+un tyf cGo |f]t kjfwf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf |f]t gSf+sg

jf gukflnsfsf] k|f]kmfOn tof ugkg]df f] tof u]sf] kfOPg

8 aaemfy ndash +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt )amp sf] cflys sff]af

tyf vftf +rfng DaGwdf yk ki6 kflPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf

gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL

tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL

km5of6 tyf a]h DkLIf0f sfo ugkg]df o gukflnsfdf dflxt ePsf fljssf ufFp

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 49

ljsf ldltsf] a]h nut tyf DkLIf0fsf] clen]v gukflnsfn] olsg uL cBfjlws gu]sf]n]

gukflnsfn] pSt Jojyfsf] sfofGjog ug kb5 fy n]vfkLIf0fsf] s|ddf ut jif )amp)amp

sf] clGtd n]vfkLIf0f k|ltj]bgdf pNn]lvt lhGL dfHbft ljj0f k]ZsL of]hgfut ljj0f k|fKt

ePsf] b]lvP klg gukflnsfdf clen]vLs0f ulPsf] 5g

9 DklQ xtfGt0f MyfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z)amp$ sf] bkmf

ampamp cgf ufFpkflnsf jf gukflnsf sfod x+bf f] leq dflxt ePsf flassf ufFp lasf

ldlt jf gu kflnsf jf Tosf] sg j8fsf] rn crn DklQbfloTj tyf clen]v ToL sfod

ePsf ufFpkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f

DklQsf] clen]v tyf lhGL nut vftf )amp$ cf dfGt leq yfgLo txn] tof uL

k|lta]bg tof ugkg] Jojyf u]sf]df ufFp kflnsfn] DklQsf] clen]v tyf lhGL nut tof

gu]sf] k|To]s flas uf=la==sf lra klatg xg] lalQs vr eP ghfg] lhGL vftf d]t

gofF v8f ug] u]sf] hdf sDk6 Nofk6k lk|06 df]afOn kmf]g ]6 cGo kmlgr htf dNojfg

dfgx lhDd]jfL f]sf] 5g oL lhGL dfnfdfgsf] cfDbfgL ghgfpFbf lhGL dfnfdfgx

xfpg lxgfldgf xg Sg] xFbf vlb ulPsf dfnfdfgxsf] k|s[lt cgf DalGwt lhGL

vftfdf cfDbfgL hgfO lhGL vftf cBfalws ugkb5 ufpFkflnsfaf6 fljs uf=lj==df x]sf

lhGL fdfg olsg uL ufpFkflnsfsf] clen]vdf dflxt ugkb5

10 fjhlgs kLIf0f mdash yfgLo lgsfo cflys k|zflgs lgodfjnL )^$ sf] lgod ^ -k_ df

pkef]Qmf ldltn] u]sf] sfdsf] Dk0f ljj0f ht nfut dNo sfd u]sf] yfg pkef]Stf

ldltsf] gfdfjnL sfo ug] DkGg ug] ldlt htf sfx vNg] uL DalGwt sfoyndf

fjhlgs kLIf0f u]sf] k|ltj]bg DjlGwt yfgLo lgsfodf k|tt ugkg] Jojyf 5 clwsf+z

of]hgfxdf fjhlgs klIf0f guL eStfgL lbPsf] kfOof] ctM lgodfjnLsf] Jojyf cgf

pkef]Qmf ldltaf ePsf sfosf] fjhlgs klIf0f ufpgkb5

11 yfgLo ++lrt sf]if mdash yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjlGw cfb]z )amp$ sf] bkmf

^ df ufpFkflnsf jf gukflnsfsf] yfgLo l~rt sf]if+u cfjWb xg] uL j8fdf Ps vr vftf

xg] tyf rfn cflys jifsf] cGTodf j8fsf] vr vftfdf x]sf] a afFsL sd DjlGwt yfgLo

txsf] l~rt sf]ifdf hDdf ugkg] Jojyf x] tfklg fljssf ufpF ljsf ldlt j8fxn]

cflys jifsf] cGTodf afFsL x]sf] sd l~rt sf]ifdf bflvnf u]sf] gb]lvPsf]n] cfb]zsf] kfngf

uL pQm sd +lrt sf]ifdf bflvnf ulg kb5

12 a]h clen]v km5of6 ndash +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt 20731225 sf] cflys

sff]af tyf vftf +rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf

tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf]

k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf

k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5 gukflnsfn] a]h clen]v k]ZsL af+sLsf]

ljj0f tyf f] sf] km5of6sf] cBfjlws clen]v fv]sf] kfOPg

13 lxfa ldnfg ndash sdrfLx jf a9jf e Ps sfofnoaf6 csf] sfofnodf hfFbf cfˆgf] lhDdfdf

x]sf] cflys tyf DalGwt gt]tfx cfˆg lhDdfdf fv]sfn] n]vfklIf0fsf] dodf pSt gt]tfx

pknAw gxg klifbsf] lg0fo pknAw gxgn] cflys laa0f tof gxg] xFbf lxfa olsg ug

d]t lsPg cflys sff]afsf] c+s le8fg ug glsPsf]n] cflys laa0fsf] oyfytf d]t

olsg xg s]g ctM Totkm DalGwt lgsfon] Wofg lbg kb5

14 sf]if Jojyfkg ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^ cgf ufpF

ljsf ldltsf] gfddf k|fKt xg] j k|sfsf] cfDbfgL P]gsf] bkmf ^) df pNn]v ulPsf] ufpF

ljsf ldlt sf]ifdf hDdf ug kg] Jojyf 5 t fljs ufpF ljsf ldltxn] b]vfPsf]

cflys ljj0fsf] cfGtls cfodf sf]ifdf hDdf guL bkmf ^ sf] pklgod -_ sf] sf]ifjf6 lw

sfo~rfng tsf] sff]jf u]sfn]] lgod+ut b]lvPg

15 f]em vlb mdash fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf] lgod

adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6s|f 6s|f kfL vlb ug gxg] tyf lgodfjnLsf] lgod

$ df = nfveGbf a9Lsf] dfnfdfg lnaGbL befpkqsf] dfWodaf6 vlb ugkg] pNn]v 5

sfofnon] ljleGg ldltdf amp yfg efraf6 =ampndash dNosf ljleGg d]lzgL cfhf tyf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 50

kmlgr vnf befpkqsf] dfWodaf6 vlb uL vr n]v]sf] kfOof] oL ljgf k|ltkwf lgdf0f

sfo ufpg] sfodf lgoGq0f uL pQm vr lgoldt ufpgkb5

16 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufpFkflnsfaf6 ut ljut jifb]lv ljleGg

sdrfLsf] gfddf fdflhs Iff eQf jfktsf] =9845600ndash k]ZsL afFsL x]sf] b]lvPsf]n]

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL cn km5of6 ug] ufpg] sfodf

ufpFkflnsfn] lqmotf b]vfpgkb5

ld|xf lluofg ufpF ljsf ldlt

17 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg )

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =($ndash k]ZsL afFsL x]sf] b]lvPsf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL cn km5of6 ug] ufpg] tkm ufpFkflnsfn]

lqmotf b]vfpgkb5

18 clu|d s ndash ljleGg ldltdf $ yfg efraf6 n]vfkLIf0f zNs lgdf0f sfo nufotsf sd

eStfgL ubf cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =^(ndash cn

xgkb5

19 lan ekfO mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df ufpFkflnsfn] sd vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf] |]tf +nUg uL vr ug kg] Jojyf 5 o DaGwdf b]lvPsf Joxf]f

lgDgfgf 5g M

201 uf=lj==n] ljleGg ldltsf ^ efraf6 8s ejg lgdf0fdivideddt v]nsb fdu|L vlb cflbdf

=$$)^^ndash vr n]v]sf]df f] ki6ofOF xg] lan ekfO Demftf k]z gePsf]n] pQm k|df0fx

k]z xgkb5

202 kSsL gfnf lgdf0f sfosf] nflu pkef]Qmf dltnfO laleGg ldltdf lbPsf] k]ZsL ldlt ldlt

2074331 df km5|of6 uL $)ampndash vr n]v]sf]df sfo DkGg k|lta]bg lan ekfO tyf

sd alemlnPsf] k|df0f d]t +nUg gePsf]n] pQm k|df0fx k]z xg kg]] cGoyf vr n]v]sf] sd

cn xgkb5

203 tf kf]n s[lif 8s rftff lgdf0f nufotsf sfosf nflu pkef]Qmf dltnfO laleGg ldltdf

lbPsf] k]ZsL ldlt ldlt 2074331 df km5|of6 uL $)ndash vr n]v]sf]df sfo DkGg

k|lta]bg lan ekfO tyf sd alemlnPsf] k|df0f d]t +nUg gePsf]n] pQm k|df0fx k]z xgkg]]

cGoyf vr n]v]sf] sd cn xgkb5

204 kSsL gfnf lgdf0f sfosf] nflu pkef]Qmf dltnfO laleGg ldltdf lbPsf] k]ZsL ldlt ldlt

2074331 df km5|of6 uL ampndash vr n]v]sf]df sfo DkGg k|lta]bg lan ekfO tyf

sd alemlnPsf] k|df0f d]t +nUg gePsf]n] pQm k|df0fx k]z xg xgkb5

hdgL dw]kf ufpF ljsf ldlt

20 gub dfHbft ndash o ufpF ljsf ldltdf x]sf] gub dfHbft =)$(ndash xfnDd ufpFkflnsfsf]

vftfdf hDdf u]sf] gb]lvPsf]n] f] sd bflvnf ug kb5

21 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= KtL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 51

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =^ampndash afFsL x]sf] b]lvPsf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf

b]vfpgkb5

22 clu|d s ndash sfofnon] Ps kmdnfO n]vfkLIf0f zNs eStfgL lbFbf cfos P]g ) sf] bkmf

( adf]lhd clu|d s s66L gePsf] =()ndash cn xgkb5

af]lof ufpF ljsf ldlt

23 bflvnf mdash n]vfkLIf0faf6 cfGtls cfo =)( ndash b]lvPsf]df cfo Joo ljj0fdf f] sd

dfa]z u]sf] gkfOPsf]n] ufpFkflnsfsf] vftfdf hDdf ug kb5

24 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =))$ndash afFsL x]sf] b]lvPsf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf

b]vfpgkb5

O6xL lji0fk ufpF ljsf ldlt

25 k]ZsL afFsL ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o uf=lj==af6 ut ljut jifb]lv ljleGg ^

kbflwsfL sdrfL tyf +3 +yfsf] gfddf =$($$ampndash afFsL x]sf] b]lvPsf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf

b]vfpgkb5

26 clu|d s ndash ljleGg ldltdf yfg efraf6 n]vfkLIf0f zNs tyf kf]n vlbsf] eStfgL lbFbf

cfos P]g ) sf] bkmf ( adf]lhd clu|d s s66L gePsf] =$^ndash cn xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = nfv xhf a]hkm5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = xhf lgoldt ugkg] = nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 52

nxfg gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - nfv xhf of] jif+ cfo - sf]8 nfv ( xhf

d]t - sf]8 ) nfv ^amp xhf cfDbfgL ePsf]df - sf]8 ( nfv amp xhf vr+ eO+ -^ sf]8

$ nfv ( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 gub bflvnf M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ugkg]5 Dofbleq lhDd]jf JolQmn] gubL tyf lhGL bflvnf u]sf] gt]tf

v8f ug gs]df DalGwt tfns sfofno jf ljefuLo k|dvn] kGw| lbgeGbf a9L l9nf] u]sf] eP

kRrL k|ltzt hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd

ljefuLo sfafxL d]t ug ufpg Sg] pNn]v 5 ttsflng fhZj zfvf k|dv 1fg sdf

dxf]7+u ljut jifb]lv lhDdf x]s]f =amp$ndash xfnDd gukflnsfsf] sf]ifdf bflvnf u]sf]

kfOPg lgh sdrfL xfn ]jf lgj[t eOs]sf] ]jflgj[t jfkt ljwf lbOgs]sf]] cjyfdf lghn]

pQm sd sfggsf] Jojyf cgf lkmtf gu]df lghsf] ljwfaf6 s66f uL =amp$ndash czn

ugkb5

2 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsf gukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd

yfgLo tx u7g xg cl3)ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof

uL +l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg]

Jojyf 5 o gukflnsfdf fljssf ufpFF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df

f]sf] cflys k|ltj]bg k]z guL jsdf ePsf] dfHbft dfq k7fPsf] cfwfdf lhNnf dGjo ldltdf

uflj gukflnsfsf gfddf lgsff ePsf] sd =4968436ndashlkmtf ePsf] 5 cflys ljj0f

j]u dfHbft ljj0f dfq k7fpg] sfo lgod +ut b]lvPg

3 cfGtls lgoGq0fM nxfg gukflnsfdf yflgo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod

^ cGtut cfGtls n]vfkLIf0f zfvfsf] Jojyf gePsf] lgoldt cfGtls n]vfkLIf0f ePsf]

sfos|d e|d0f vr eStfgL ubf e|d0f k|ltj]bg +nUg gePsf] cfkltstf dNo clej[l4 sdf btf

ePklg s ljhs a]u eStfgL u]sf] vlb cfb]zdf vr ah]6 lzifs clGtd bflvnf ldlt cflb

ljj0f tof gu]sf] of]hgfx=DkGg ePkl5 fdflhs fjhlgs n]vfkLIf0f ufO pkef]StfnfO

xtfGt0f gu]sf htf cfGtls lgoGq0f sfox=xg s]sf] b]lvPg

4 DklQ xtfGt0f MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf

Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

n]vfkLIf0f cjwL )amp$ sflts leq o gukflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL

DklQ gukflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQ xtfGt0f gxbf xfpg] bkof]u

xgSg] b]lvPsf] 5 u7g cfb]z jdf]lhd gukflnsfn] fljs ufpFljsf ldltn] pknJw ufPsf

ljj0fjf6 b]lvPsf lhGL fdfgx= f] ljj0f pNn]v gePsf ejg fOsn lxt cGo

lhDL dfHbft DklQx=d]t Plsg uL jfldTjdf lng kb5

5 xf6 ahf ]jf zNs M ubL xf6 jhf jf]n sjf]njf6 ldlt )amp$ b]lv )amp$ Ddsf] nflu

cf=s]= lgdf0f ]jf+u =amp$)ndash df Demftf ePsf] kfOof]] +emftf cgf k|yd lstf

=amp$)ampndash rnfg khL hfL xg cufj )amp df jemfO afFls bO lstf qmd sflts t]gtf]

lstf df3 df qmd =amp(ndash =(ndash bflvnf ugkg] gaemfPsf] v08df f] sd

afasf] o gukflnsfdf flvPsf] g]kfn as ln= nxfg zfvfsf] hdfgL kqjf6 lng] pNn]v 5

7]s]bfn] +emftf c+s dWo] ldlt )amp$$ Dd =(($ndash dfq jemfO =)^^^ndash jf+sL fv]sf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 53

n]vfkLIf0f calw Dd jemfPsf] kfOPg lghn] fv]sf] a+s hdfgtsf] Dofb klg dfKt eO s]sf]n]

=)^^^ndash cn ugkb5

51 jnxf6 -kzxf6_ ahfsf] 7]Ssf hugfy k|fb uKtf+u )amp) b]lv )amp$)) Ddsf] nflu

=$ndash lng] uL Demftf ePsf]df gukflnsfn] j sd bflvnf eOs]sf] hgfP tfklg lghn]

)amp$) df =amp^ndash dfq jemfPsf] kfOof] jf+sL =amp^ndash n]vfkLIf0f calwDd klg

jemfpg jf+sL b]lvPsf]n] =amp^ndash cn ugkb5

52 ldlt )amp$ b]lv )amp$ Ddsf nflu vL jfv|f xf6 ahf 7]Ssf 7]s]bf nxfg lgdf0f ]jf+u

u]sf] 5 7]Ssf +emftf cgf k|yd lstf =amp$)ampndash rnfg khL hfL xg cufj )amp df

bflvn ePsf] afFls sd bO lstf dWo] bf]gtf] lstf sflQs df leq =amp)(ndash t]gtf|] lstf

df3 )amp leq =amp)(ndash bflvn ugkg] Jojyf dWo] k|yd lstf bflvnf eO rngkhL hfL

u]sf] kfOof] afFsL sd afasf] o g= kf= sf] gfpFdf dfGotf k|fKt afl0fHo asaf6 hdfgL kq

adf]lhd hDdf bflvn ufO lng] Demftfdf pNn]v lyof] 7]s]bfn] +emftf dWo] =amp)(ndash

n]vfkLIf0f calw Dd klg jemfPsf] 5g eg] a+s hdfgt sf] Dofb klg x]sf] kfOPg oL aSoftf

x]sf] sd =amp)(ndash cn ugkb5

6 kf]vL 7]Ssf M aifsf] -)ampamp$ b]lv )ampamp_ sf] nflu kf]vL 7]]Ssf DjGwL rgfdf Psd7 rnfg

khL hfL xg cufj bflvnf xg kg] elg pNn]v 5 f] 7]Ssf P= Pr= P lgdf0fn] ==()))ndash df

sf u]sf] kfOof] rgf cgf guL rnfg khL hfL xg cufj k|yd lstf =$ampampndash bf]gtf]

lstf =$ampampndash df3 dfGtDddf aemfOSg kg] +emftfd Jojyf u]s]f 5 rgf tyf +emftf

kms ug pkoQm b]lvPg fy 7]s]bfn] sg klg lstf gjemfPsf] f]jfktsf] hdfgt klg lnPsf]

kOPg oL +emftf uL rngkhL lbg] t 7]Ssf jfktsf] sd glbg] sfonfO lgTfxLt uL

=()))ndash cn ugkb5

7 k|zflgs vrM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] bkmf $ df gukflnsfn] jLs[t

ah]6sf] kll3leq xL Pg adf]lhd s zNs ]jf zNs bt ef8faf6 p7fPsf] sn Ps sf]8

kofF eGbf a9L cfDbfgL xg] gukflnsfsf] kRrL k|ltzt eGbf a9L sd k|zflgs sfosf nflu

vr ug kfOg] 5g eGg] Jojyf 5 o gukflnsfn] cfGtls cfDbfgLjf6 ldf eGbf a9L vr

u]sf] =$$$))^)ndashlgodDdt b]lvPg

8 clu|d cfos M cfos P]g ) n] ljleGg eQmfgLxdf tf]lsPsf] bdf clu|d s ssectL u] dfq

eQmfgL ug kg] Jojyf u]sf]5 gukflnsfn] ljleGg kmdsf] eQmfgL ubf sfgg jdf]lhd nfUg] s

ssectf u]s]f kfOPg eQmfgLdf ssectf gePsf] clu|d cfos =^^$$( Djlwtjf6 czn ug[kb5

81 gukflnsfn] lk g]kfnsf] sn eQmfgL =()))ndash dWo] dcs jfx]sf] sd =)))))ndash df

lgodfgf clu|d s ssectf u]s]f kfOPg sfggsf] Jojyf cgf eQmfgLdf ssectf gePsf] clu|d

cfos =$))ndash Djlwtjf6 czn ugkb5

9 jLhs M dNo clej[l4 s lgodfjnL ) sf] lgod ( df amp df btf ePsf] JolQmn] sg jt jf

]jf cfklt ubf 9fFrfdf s ljhs lbg kg] Jojyf5 sfofnon] fdbflos klrfns lk g]kfn+u

=())))ndash df +emtf uL eQmfgL ubf s ljhs k]z gu]sf]n] sfonon] f] kmdnfO =))))ndash

dfq eQmfgL lbO =()))ndash cfGtls fhZj sfofnodf hDdf ullbPsf] kfOof] btf ePsf] kmdn]

ljhs hfL guL eQmfgL lng dgflj b]lvPg

91 gukflnsfn] dcs btf ePsf] cfkltstf kj lIflth k|sfzg k|f= ln -)amp_ nfO ljhs g

glnO glnO =)))ndash eStfgL u]sf] kfOof] s btf kmdjf6 ljhs glnO eQmfgL u]sf] vr

lgo+ut b]lvPg

10 sG6Lh]GLM 8s ddt sfo sf] eQmgL k|ltzt slG6Gh]GL sd = ampndash slsect ul = )(ampndash

eQmgL lbOPsf]df slG6Gh]GL sdsf] r]s efr d +nUg ulPsf] ePsf]n] slG6Gh]GL vftfdf

=ampndash sf] r]s le b]vfO cfDbfgL afFwg kb5

11 ljn ekfO M cflys sfoljlw lgodfjnL )^$ sf] bkmf ^ df vr ubf vrsf] lan ekfOlxt

n]vf fVg kg]5 sg sdsf] eQmfgL lb+bf Lt ku] jf gku]sf] hfFr ug kg] Jojyf 5 gukflnsfn]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 54

vrsf] k|of]hg ki6L k|df0fLt xg] sfuhft +nUg guL of]hgf klehgsf nfuL fdfgx=Vflbsf

eQmfgL lbPsf] kfOof] vr kli6 xg] cfwf j]u n]v]sf] vr = $($))ndash lgodDdt b]lvPg

12 k]ZsL lhDd]jfL M )amp d++l amp af6 yk ( )amp fn cflZjg df j6f ufpFF ljsf ldlt ufleO

gukflnsf sfod ePsf]df xfnDd fljssf ufpFF ljsf ldltxsf] k]ZsL lhDd]jfl gukflnsfsf]

vftfdf fL fljs lhDd]jfL f]sf] kfOPg gukflnsfn] lt ufljsf] k]ZsL 5fgljg uL sfod ugkg]

b]lvof]

13 e|d0f eQf M blgs vr lgodfjnL )^$ sf] lgod amp df rty txsf] sdrfLn] k|ltlbg =)))ndash

sf] bn] blgs eQf kfpg] Jojyf 5 gukflnsfn] jfL rfns hf]u]Gblaquo dxtf]nfO )amp)$amp

b]lv )amp)) Dd lbg )amp)$$ b]lv )amp)$ Dd ) lbg k|lt lbg =))ndash

sf bn] = ^))ndash eQmfgL lbPsf] kfOof] tf]lsPsf] b eGbf j9L bjf6 al9 eQmfgL ePsf]

=$))ndash cn ugkb5

14 a7s eQf M gtL dfofgfy cfrfon] a7s Grfng ug lnPsf] k]ZsL km5of]6sf] ubf +nUg u]sf] eQf

ljt0f kmf6jfLdf pklyt dWo] hgfn] =amp))ndash aem]sf] b]lvPg vr gePsf] jfsL sd +lrtsf]if

bflvnf ugkb5

15 f]em vlbM fjhlgs vlb lgodfjnL )^$ sf] bkmf -$_ cgf fjhlgs lgsfon] Ps nfv

kofF eGbf a9L sdsf] f]em vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f cfkltstf lgdf0f

JojfoL kfdzbftf jf ]jfk|bfosaf6 lnlvtkdf befpkq jf k|tfj dfu uL vlb ug kg]

Jojyf 5 gukflnsfn] ljBlto fdfg vlb ubf =$^ndashbefpkq jf k|tfj dfu gu]sf]n]

o k|sf lw vlb sfo lgoldt b]lvPg

16 wf6L f]wegf M yflgo lgsfo cflys k|zfg lgodfjnL )^$ sf] bkmf ) df wfl6 sd 5sect

vftf vf]ln fVg kg] f] sd cGo k|of]hgdf vr ug gkfOg] Aoayf 5 gukflnsfn] ut ljutdf

wf6L vftfsf] sd =)amp$)ndash gukflnsf sf]if vftfdf sdfGt ul vr u]sf] pNn]v 5

pQm sd )amp$ cfiff9 dfGt Dd klg f]wegf gulPsf]n] cnfO ltg jemfpg kg] sd cGo

k|of]hgdf k|of]u ulxg gldNg] xbf f]wegf uL lxfj ldnfg ugkg] b]vLG5

17 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnon]

ljleGg JolQmnfO lbPsf] k]ZsL cflys jifsf] cGtDd km5of6 guL =6248147ndash jf+sL x]sf]

b]lvPsf]n] lgodfgf km5of6 ugkb5

18 aSoftf M gukflnsfn] b]xfodf pNn]v u]sf] ljleGg 7]Ssfjfktsf] sd p7fpg gsL jSoftf xsf]

kfOof] guklnsfsf] k|dv cfDbfgLsf] |f]t jSoftf fvL fVg gldNg] xbf k|rlnt sfgg jdf]lhd

sfjfxL uL =10330656ndash czn km5of]6 ug[kb5

19 kflgtlds s M cfos P]g ) sf] bkmf amp df f]hufbftfaf6 kflgtlds eQmfgLdf s ssectL

DaGwdf Aoayf ulPsf] 5 P]gsf] bkmf cgf dfa] ulg] kflgtlds cfodf 56 tyf lawf

36fO xg cfpg] s of]Uo cfodf P]gsf] cgrL df pNn]v ulPsf] ssf] b cgf xg cfpg]

s bfloTjdf f]hufbftfn] eQmfg u]sf] cfifwL pkrf jfktsf] s ldnfg uL s]kl5sf] vb s

sdnfO bfdffxLn] dfls kdf lghsf] kflgtldsaf6 ssectf uL DalGwt fhj sfofnodf k|To]s

dlxgf dfKt ePsf] ut]leq aemfpg kb5 oL kflgtlds s bfloTj olsg uL s ssectf ug]

bfloTj o P]gn] f]hufbftfnfO tf]s]sf] 5 gukflnsfn] sdrfLxsf] jflifs kflgtlds

=))))ndash eGbf al9 ePklg Uuml f== s dfq ssectf uL eQmfgL u]sf] b]lvPsf]n] nfUg] kflgtlds

s =)ampndash czn uL +lrtsf]if bflvnf ugkb5

20 jLdfM yfgLo lgsfo cflys k|fzg DjGwL lgodfjnL )^$ sf] lgod ) df vlb Demftfdf

cGoyf Jojyf ePsf]df jfx]s bznfviquestkof ldquoeGbf a9L dNosf] lgdf0f sfo ug] lgdf0f JojfoLn]]

jLdfufpg kg] JojYff 5 sfonon] vlb +emftf ubf jLn ckm Sjfl06Ldf jLdfsf] Jojyf u]sf]

ePtf klg lgdf0f JojfoLjf6 sfd z=ugkj = 10344983ndash sf] jLdf guL lgdf0f z=ug] sfo

lgoldt ePg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 55

uf9f ufpFF ljsf ldlt

21 +lrtsf]if M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf $ jdf]lhd

ufpF ljsf ldltn] cfGtls cfojf6 k|fKt u]sf hgs sd +lrt sf]ifdf bflvnf ugkg] Jojyf

5 o ufljn] cfGtls cfo jf6 +sng u]sf] =$amp)ndash +lrt sf]ifdf bflvnf u]sf] kfOPg

sfgg jdf]lhd +lrt sf]ifdf bflvnf ugkg] sd k|f==czf]s sdf d08n+u x]sf] gub =$amp)ndash

czn uL gukflnsfsf] +lrt sf]if bflvnf xgkb5

22 vlbM fjhlgs vlb lgodfjnL )^$ sf] bkmf -$_ cgf fjhlgs lgsfon] Ps nfv kofF

eGbf a9L sdsf] f]em vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f cfkltstf lgdf0f JojfoL

kfdzbftf jf ]jfk|bfosaf6 lnlvtkdf befpkq jf k|tfj dfu uL vlb ug kg] Jojyf 5

o ufljn] lzj 6]laquol8Euml P08 Knfo af6 xf]G8f xf]g]6 ^) l= l= df]6fOsn =^())ndash df

vlb ubf pSt lgodsf] kfngf u]sf] kfOPg

23 clu|d cfosM cfos P]g ) n] ljleGg eQmfgLdf clu|d s ssectL u] dfq eQmfgL ug kg]

Jojyf 5 uflan] lzj 6]laquol8Euml P08 KnfonfO df]6fOsn vlb uL =265900ndash eQmfgL ubf

clu|d cfos =3529ndash slsect gu]sf]n] lgodfgf nfUg] s Djlwtjf6 czn ugkb5

24 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb )ampamp$ eGbf

cuf8L lbPsf] k]ZsL km5of6 geO = 2209106ndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

uf]ljGbk k|= w= ufpFF ljsf ldlt

25 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb )ampamp$ eGbf

cuf8L lbPsf] k]ZsL km5of6 geO =1608573ndash jf+sL b]lvPsf]n] lgodfgf km5of6 ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =amp sf]8 amp nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =amp nfv ( xhf lgoldt ugkg] =^ sf]8 ^^ nfv ( xhf k]ZsL = sf]8 ^^

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 56

wgu9LdfO gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -amp nfv xhf of] jif+ cfo - sf]8 $ nfv d]t -

sf]8 ^( nfv xhf cfDbfgL ePsf]df -$ sf]8 (( nfv xhf vr+ eO+ - sf]8 ^( nfv

^^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^

df yfgLo txsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg cfGtls n]vfkLIfsjf6 ufpgkg]

5 gukflnsfn] cfˆgf] cfGtls n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsjf6 ufpg Sg]5 eGg] Jojyf 5 gukflnsfn] cflys jifdfKt ePkl5 cfGtls

n]vfkLIf0f ug cgf]w u]sf] hfgsfL lbPsf] ePtfklg clGtd n]vfkLIf0f cjlwDd lhNnf dGjo

ldltsf] cfGtls n]vfkLIfsn] cfn]k uL k|ltj]bg lbPsf] 5g yfgLo txsf] ]jf +rfng tyf

Jojyfkg DjGwL cfb]z )amp$ n] u]s]f Jojyf jdf]lhd cfGtls n]vfkLIf0f gxgfn] n]vfkLIf0f

kj n]vf tyf |]tfdf b]lvPsf sDhf]Lx=wf xgs]sf] kfOPg

2 zLifsut n]vf M cflys sfoljlw P]g ) sf] bkmf ) df a k|sfsf sff]afxiquestsf] n]vf fVg

nufO Tosf] s]Gb|Lo ljj0f tof uL dxfn]vf kLIfs dIf k]z ugkg] Jojyf 5 gukflnsfn]

lzifsut cfDbfgL vrsf] clen]v gfv]sf]n] lzifsut cfDbfgL vr Plsg ug lsPg g]kfn

sfjf6 k|fKt ePsf] cgbfg sd dWo] vr geO lk|mh ugkg] sd d]t Plsg xg s]g

gukflnsfn] lzifsut cfDbfgL vrsf] n]vf fVg kb5

3 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp(

df ufpFkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf

jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

n]vfkLIf0f cjwL )amp$ sflts leq o gukflnsfn]] ut ljut jifdf o gukflnsfdf uflePsf

fljs ufpF ljsf ldltdf x]sf] lhGL DklQcfˆgf] gfddf xtfGt0f uL NofPsf] kfOPg u7g

cfb]z jdf]lhd gukflnsfn] fljs ufpFljsf ldltn] pknJw ufPsf ljj0fjf6 b]lvPsf lhGL

fdfgx= f] ljj0f pNn]v gePsf DklQ x=d]t Plsg uL jfldTjdf lng kb5

4 lhGLsf] nut M cflys sfoljlw lgodfjnL )^$ sf] lgod $amp df sfofno k|dvn] cfˆgf] sfofnodf

x]sf] vlb uL jf guL jf sg k|sfn] xtfGt0f eO jf jtut xfotf jf cGo sg k|sfaf6

k|fKt xg cfPsf] lhGL dfnfdfgsf] ljj0f dNo d]tvnfO lhGL lstfadf ft lbgleq cfDbfgL

afldquowL |]tf v8f uL cBfjlws uLfVg kg]5 gukflnsfn] ut jifsf] lhGL dfHbft tyf of] jif

vlb d]t dfj]z uL lhGLsf] nut v8f u]sf] kfOPg

5 lhGL lgLIf0f k|ltj]bg M cflys sfoljlw lgodfjnL )^$ sf] lgod df k|To]s sfofnon] ut

cflys jifsf] dfHbft rfn cflys jifdf vlb u]sf] tyf xtfGt0f eO cfPsf] dfnfdfg jtut

xfotfsf] iquestkdf k|fKt ePsf] dfnfdfg d]t pNn]v uL sn lhGL dfnfdfgsf] kldf0f dNo

rfn cflys jifdf xtfGt0f eO vr ePsf] kldf0f dNo af ldquosL lhGL dfnfdfg dWo] fat

ddt Def lnnfd ldGxf ug kg] dfnfdfgsf] kldf0f d]t vnfO cflys jif dfKt ePsf] tLg

dlxgfleq jflifs k|ltj]bg tof uL DalGwt dGqfno ljefu sf]if tyf n]vf lgoGqs sfofnodf

Ps Psk|lt k7fpg kg] Jojyf x]sf] 5 sfofnon] of] jif lhGL lgLIf0f uL k|ltj]bg u]s]f 5g

lgodsf] Jojyf cgf lhGL lgLIf0f uL k|ltj]bg ugkb5

6 lhGL cfDbfgL M cflys sfoljwL P]g ) sf] bkmf -_ df lhDd]jf JolQmn] cfkmgf] lhDdfdf

cfPsf] sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft

lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug kg] Jojyf 5 fy cflys sfoljwL lgodfjnL

)^$ cgf sfonon] vlb uL jf hgs k|sfn] k|fKt u]sf] lhGL dfnfdfgsf] dNo d]t

vnfO amp lbg leq cfDbfgL jfwL nut fVgkg] Jojyf 5 sfofnon] ljleGg =3746892ndash dNo

jfjsf lhGL fdfgx=vlb u]sf]df lhGL vftfdf cfDbfgL jfwL nut fv]sf] kfOPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 57

7 ljn ekfO M cflys sfoljwL lgodfjnL )^$ sf] lgod ^-_ cgf ljn ekfO lxtsf] n]vf

fVgkg] Jojyf 5 sfofnon] rfn vr vftfjf6 ljleGg sfodf =815640ndash vr n]v]sf]df vr

ePsf] kli6 xg] ljn ekfO +nUg gu]sf]n] DjlGwtjf6 czn uL bflvnf xgkb5

8 j9L eQmfgL M cflys sfoljwL lgodfjnL )^$ sf] lgod ^-_ cgf sgklg sd eQmfgL ugkj

lt ku] gku]sf] hf+r ugkg] Jojyf 5 sfonon] g]kfn blnt zfGtL dfh wgu9LnfO df]jfOn

ddt tflnd +rfng ug =))))ndash df +emftf u]sf]df pQm sfd DkGg uL k]z u]sf]

=()ndash sf] dfq kmfF6jfL k]z u]sf]df sfofnon] pQm kmdnfO =))))ndash eQmfgL u]sf] 5

+emftf jdf]lhdsf] sfddf nfu]sf] ljneGbf j9L eQmfgL ePsf] =^)$amp)ndash sd czn ugkb5

81 jfnkf]if0f eQf ljt0f ubf sd gjem]sf] tyf kmf6jfL eGbf j9L k]ZsL km5of]6 u]sf] kfOPsf]n] j9L

eQmfgL ePsf] =^))ndashcn ugkb5

9 hggtdbfgsf] eQmfgL M cflys sfoljwL lgodfjnL )^$ sf] lgod ^-_ cgf sgklg sd

eQmfgL ugkj lt ku] gku]sf] hf+r ugkg] Jojyf 5 sfonon] tf h8fg pkef]Qmf ldlt+u

Demftf ubf gtdbfg jfkt =(()ndash s66f ul =$))))ndash eQmfgL lbg] pNn]v u]sf]df f] sfd

DkGg uL pkef]Qmf ldltnfO =))))ndash eQmfgL lbPsf] kfOof] pkef]Qmfn] Jojxf]gkg] gtdbfg

jfktsf] =))))ndash eQmfgL lbg gldNg] xbf DjlGwtjf6 czn ugkb5

10 bflvnf k|df0f M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ug kg] Jojyf 5 gukflnsfn] uf]=ef=g+=amp ldlt )amp$ jf6 ssectf

ePsf] clu|d cfos jfktsf] sd vr n]v]sf]df DjlGwt fhZj vftfdf bflvnf u]sf] 5g k|df0f

j]u vr n]v]sf] =amp)$ndashlhDd]jf JolQmjf6 czn ugkb5

11 sfoDkfbg hdfgtM cflys sfoljlw lgodfjnL )^$ sf] lgod ) df Demftf ug san

c+ssf] k|ltzt sfoDkfbg hdfgt k]z ugkg] Jojyf 5 sfoDkfbg hdfgt k]z ubf

Demftfdf plNnlvt dfnfdfg cfklt jf xtfGt0f ug kg] clGtd cjlw jf k|Tofeltsf]

cjlw jf lgdf0f sfosf] q6L Rrfpg] bfloTjsf] cjlweGbf slDtdf Ps dlxgf a9L cjlwsf]

xg kg] pNn]v 5 gukflnsfn] 8sdf fojQL h8fg sfo ug =$)$^ndash sf] nfutdf

DkGg ug]uL vlb sfOg]l6s OghLFu Demftf ubf sfoDkfbg hdfgt lnPsf] k|df0f k]z

ePg h8fg sfo DkGg u]s]f ^ lbg lklof]8 ckm gf]l6kmfO8 l8km]S6 x]sf] of] sfodf

sfgg tyf Demftfsf] Jojyf cgf =mdash hdfgt glnO Demftf u]sf] Ddt

b]lvPg

12 vrsf] oyfytf M cflys sfoljwL lgodfjnL )^$ sf] lgod ^-_ cgf sgklg sd eQmfgL

ugkj lt ku] gku]sf] hf+r ugkg] Jojyf 5 sfonon] ljleGg ldltdf rfn vr vftf sfofno

sfdsfhsf] nflu elg lj]Gb| sdf ofbjn] ufl8 ef8fdf lnO =)$amp))ndash eQmfgL u]sf]df f]sf]

ljt[t k|of]hg JojfoL+u u]sf] +emftf k]z gxgfsf fy vr n]v]sf] sd JojfoLn] je]msf]

d]t gb]lvPsf]n] f] vr lgod+ut b]lvPg

13 clu|d cfo s M cfos P]g ) sf] bkmf -8_ cgf ef8f eQmfgL ubf ) k|ltztn] cfos ssectf

uL eQmfgL ugkg] Jojyf 5 sfonon] uf8L wgL lj]Gb| sdf ofbjnfO ufl8 ef8f jfkt =$()))ndash

eQmfgL u]sf]df f]sf] ) k|ltzt =$())ndash s ssectf u]sf] gb]lvPsf]n] DjlGwtjf6 czn uL bflvnf

ugkb5

14 bf]xf]f] tnj M cflys sfoljwL lgodfjnL )^$ sf] lgod ^-_ cgf vr n]Vbf lt ku] gku]sf]

hf+r uL dfq vr n]Vgkg] Jojyf 5 )amp$ cf dlxgfsf] tnj ldlt )amp$( jf6 =()ndash

n]lv s]sf] cjyfdf kg tnjdf =$ndash ]jf cGojf6 =()))ndash d]t =$amp$ndash vr

n]v]sf] f]sf] ljekfO d]t +nUg gu]s]fn] bf]xf]f] eQmfgL ePsf] =$amp$ndash czn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 58

15 sd lkmtf M cflys sfoljwL lgodfjnL )^$ sf] lgod cgf dxfn]vf lgoGqs sfofnon]

lk|mh gxg] elg tf]s]sf] zLifs jfx]ssf] ljlgof]lht zLifssf] sd jrt ePdf lk|mh ugkg] pNn]v 5

sfofnon] of] jif fdflhs Iff eQf ljt0f ug =(^)))ndash lgsff lnPsf] dWo] jiffGtDd

=)$^^))ndash ljt0f eO =()($))ndash jrt x]sf] sd gukflnsfsf] sf]ifdf x]sf] b]lvG5

lgodsf] Jojyf cgf jrt sd =()($))ndash +lrtsf]if bflvnf ugkb5

16 k]ZsL km5of6 M v=jljg 8f]6]nn] fdflhs Iff eQf ljt0fsf] ekfO =$)($))ndash gub bflvnf

=amp)))ndash d]t =$(^$$))ndash k]ZsL km5of6 xgkg]df =$(^^$))ndash km5of6u]sf] kfOof]

kmf6jfL eGbf j9L k]ZsL km5of]6 ePsf] sd =)))ndash lghjf6 czn ugkb5

17 36L s ssectL M cfos P]g ) sf] bkmf ( cgf cfkltjfktsf] eQmfgLdf = k|ltzt clu|d

cfos ssectf uL eQmfgL lbgkg] Jojyf 5 jf]nkqsf] dfWodjf6 l6k yfg lk|bL 6laquo]l8ordf k|f=ln=jf6

dcs d]t =))))ndash df vlb u]sf]df = k|ltztn] clu|d s =amp))ndash ssectf ugkg]df

=ampampndash df ssectf u]sf]n] 36L ssectf u]sf] clu|d s==^ndash czn ugkb5

18 kfdz ]jf M fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] kfdz ]jfsf]

nfut cgdfg tof ubf DalGwt dGqfnon] kfdz ]jfsf] nfut cgdfg DaGwL gD tof u]sf]

eP Totf] gD DalGwt kfdz ]jfsf] sfo If]qut ztDalGwt fjhlgs lgsfo jf cGo

fjhlgs lgsfon] rfn jf cl3Nnf jifxdf f]xL k|s[ltsf] vlb ubf nfu]sf] jftljs nfut cfwf

lnO cgrLndashs sf] 9fFrfdf tof ug kg] Jojyf 5 guklnsfn] pQm Jojyf cgf nfut

cgdfg tof kfdzbftsf] If]qut zt klg tof u]sf] kfOPg nfut cgdfg tyf If]qut zt

tof -TOR_ gubf ]jf lng] sfddf slt vrnfUg] xf] f]Plsg geO kfdzbftfn] k|tfj u] jd]lhd

g j9L vr xg Sg] If]qut zt tof gubf kfdzbftfjf6 cfjZos ]jf k|fKt eP gePsf] zt

+u tngf ug glsg] ePsf]n] o k|sfsf] ]jf vlb df vr ePsf]] =2477447 ndash lgodDdt

b]lvPg

19 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf

of]jifsf] lbPsf] k]ZsL km5of6 geO =amp))))ndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

191 cflys sfoljlwL lgodfjnL )^$ sf] lgod cgf k]ZsL sd tf]lsPsf] do leq km5of6 ugkg]

Dofbleq km5of]6 gu]df Jofh d]t nfUg] Jojyf 5 sf==ckg sdf eh]nsf] =$))))ndash

jfFsL b]lvPsf]n] lgodfgf czn km5of6 ugkb5

192 cflys sfoljlwL lgodfjnL )^$ sf] lgod cgf k]ZsL sd tf]lsPsf] do leq km5of6 ugkg]

Dofbleq km5of]6 gu]df Jofh d]t nfUg] Jojyf 5 ut jifsf] n]vfkLIf0f k|ltj]bgdf pNn]vLt

k]ZsL =amp$))+ndash of] jifDd km5of]6 u]sf] b]lvPg tf]lsPsf] Dofbleq k]ZsL lng]jf6 km5of]6

guL jfsL fVg] pk lgodsf Jojyf cgf sfjfxL uL czn km5of6 ugkb5

a]h lylt

of] jif gukflnsf sf] n]vfkLIf0faf6 = sf]8 nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =) nfv $ xhf lgoldt ugkg] = sf]8 ^ nfv $( xhf k]ZsL =^ nfv

) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 59

lxf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - sf]8 ^ xhf of] jif+ cfo -( sf]8 ( nfv xhf d]t -

sf]8 ( nfv (amp xhf cfDbfgL ePsf]df -amp sf]8 $ nfv xhf vr+ eO+ - sf]8 nfv ( xhf dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 clGtd n]vfkLIf0f M yfgLo jfoQ zfg P]g ) sf] bkmf df gukflnsfsf] cfo Joosf] clGtd n]vfkLIf0f

n]vf ldltsf] lkmflzdf gu klifbaf6 5gf6 ePsf btfjfn n]vfkLIfsaf6 ufpg kg] pNn]v 5 o

gukflnsfn] cflys jif )ampamp sf] n]vfkLIf0f ufPsf] kfOPg sfggL Jojyf cgf n]vfkLIf0f gufpgfn]

lxfa kfbzL gxg] cflys cgzfg kfngf eP gePsf] hfgsfL gxg] k]ZsL dfHbft tyf a]h ePsf] lylt Plsg

gxg] ePsf]n] cflys dfhbf sfgg cgf n]vfkLIf0f ufO lxfj kfbzL jgfO cflys cgzfgsf] kfngf ugkb5

2 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf df yfgLo txsf]

cfGtls n]vfkLIf0f k|rlnt sfgg cgf gukflnsfsf] cfGtls n]vfkLIf0f zfvfjf6 ufpg kg] pNn]v 5

ufpFkflnsf jf gukflnsfn] cf gf] cfGtls n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsjf6

ufpg Sg] Jojyf 5 ljut jif eGbf cuf8L yfkgf ePsf] gukflnsfdf cfGtls n]vfkLIf0f zfvfsf] Jojyf

u]sf] kfOPg cf gf] cfGtls n]vfkLIfs gePsf] cjyfdf gukflnsfn] lhNnf dGjo ldltsf] cfGtls

n]vfkLIfsjf6 klg n]vfkLIf0f ufPsf]] kfOPg cfGtls n]vfkLIf0f gufO u]sf cflys sff]jf kfbzL gxg] eP

u]sf sff]jfxdf cfGtls lgoGq0f gxg] b]lvof]

3 cfGtls lgoGq0fM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL agfpgkb5 o

pk dxfgukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf cfGtls n]vfkLIf0f gu]sf] sff]jfsf] cfGtls

kdf lx eP gePsf] dNofIacuteg gePsf] cfGtls kdf b]lvPsf sDhf]Lx=dodd dfwfg gu]sf]] OGwg vrsf

jfL nul6 gfv]sf] vlb u]sf] fdfgx=sfggn] tf]s]sf] dodf 6f] bflvnf gu]sf] lhGL clen]vdf dNo

clej[l4 s lxt dNodf bflvnf u]sf] cfkltstf lgdf0f JojfoL kfdzbftf jf ]jf k|bfossf] lr cWofjlws

gfv]sf] vlb cfb]zdf vr ah]6 lzifs cfkltstfsf] gfd clGtd bflvnf ldlt cflb ljj0f tof gu]sf] htf

sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9

agfpgkb5

4 zLifsut n]vf M cflys sfoljlw P]g ) sf] bkmf ) df a k|sfsf sff]afxiquestsf] n]vf fVg nufO Tosf]

s]Gb|Lo ljj0f tof uL dxfn]vf kLIfs dIf k]z ugkg] Jojyf 5 gukflnsfn] lzifsut cfDbfgL vrsf]

clen]v gfv]sf]n] lzifsut cfDbfgL vr Plsg ug lsPg g]kfn sfjf6 k|fKt ePsf] cgbfg sd dWo] vr

geO lk|mh ugkg] sd d]t Plsg xg s]g gukflnsfn] lzifsut cfDbfgL vrsf] n]vf fVg kb5

5 lhDd]jfL] M gukflnsfn] cflys jif )ampamp sf j6f jsvftfsf] js6]6 cgf ldlt )amp$ sf] lhDd]jfL

=$amp$^ndash x]sf] 5 ldlt )amp$$ b]lv )ampamp Dd cjwLsf] cflys ljj0fdf utjifsf] lhDd]jfL

=26503700ndash b]vfPsf] 5 js tyf |]tfsf] kms k]sf] DjGwdf sg sf0f vnfOsf] 5g ut jif clGtd

n]vfkLIf0f gufPsf]n] dfHbft Plsg xg] yLlt b]lvPg gukflnsfn] ki6 kfblz lxfj fvL sfggsf] Jojyf

cgf =$amp$^ndash n]vfkLIf0f d]t ufO lhDd]jfL Plsg ug ufpgkb5

6 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf jf

gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn crn

DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL

xtfGt0f xg] Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg

fjhlgs ugkg] Jojyf 5 n]vfkLIf0f cjwL )amp$ sflts leq o gukflnsfn] fljs ufpF ljsf ldltdf

x]sf] lhGL DklQgukflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQ xtfGt0f gxbf xfpg] bkof]u xgSg]

b]lvPsf] 5 u7g cfb]z jdf]lhd gukflnsfn] fljs ufpFljsf ldltn] lhGL fdfgx f]sf] ljj0f k]z

ulPsf] kfOPg gukflnsfn] tL fljssf] uf=lj==sf] gfddf x]sf] Dk0f gubL lhGL a DklQx=gukflnsfn]

5fgljg uL jfldTj Nofpgkg] b]lvG5

7 cfGtls cfDbfgL M cflys sfoljwL P]g )sf] bkmf df lhDd]jf JolQmn] k|To]s sff]af ki6 b]lvg] uL k|rlnt

sfggn] tf]s] adf]lhdsf] Lt kyenofO n]vf tof uL ufO fVg kg]5 cflys k|zfg +rfng ubf sfofnon] k|rlnt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 60

sfggsf] kfngf u] gu]sf] DaGwdf cfjZostf cgf ]vb]v hfFraacute tyf lgLIf0f ug] Plss[t lxfadf

dfj]z ufO hfFraacute ug] ufpg] pQbfloTj ]vb]v hfFraacute tyf lgLIf0f ubf jf n]vfkLIf0f xFbf k|rlnt

sfggaringff lgwflt k|lqmof kf guL sff]af u]sf] jf cGo sg slkmot b]lvg cfPdf lhDd]jf JolQmn] Tosf]

hjfkmb]xL jxg ugkg] Jojyf 5 sfofnon] cfGtls cfDbfgLsf] nflu Jojyf ePsf d=n]=k=kmfdx=fvL |]tf

v8f u]sf] kfOPg oL lxfj gfVg] fVg gnufpFg] nfO lhDd]jf jgfO tf]lsPsf n]vf tyf |]tf v8f uL

kfbzL lxfj tof ugkb5

81 of] jifsf] cfGtls cfo =^)amp$$mdash b]lvPsf] 5 pQm cfonfO k|dfl0ft ug] |]tf tyf n]vf v8f u]sf] 5g

gukflnsfsf] gub sfp06df sfot sdrfLsf]] 8foL l6kf]6 cgf )amp$ b]lv )amp$ dfGt Dd -dfnkf]t

tyf js tyf wf6L bofxfjf6 k|fKt cfo jfx]s_ =amp(amp)$ndash +sng eO n]vf zfvfdf sf]ifdf hDdf ug k7fPsf]

kfOof] n]vf gfVg] sfon] gukflnsfsf] cfDbfgL olsg ug lsPg cfo n]vf |]tf v8f uL kfbzL lxfj tof

ugkb5

8 jLdf M yfgLo lgsfo cflys k|fzg DjGwL lgodfjnL )^$ sf] lgod ) df vlb Demftfdf cGoyf Jojyf

ePsf]df jfx]s bznfv iquestkof eGbf a9L dNosf] lgdf0f sfo ug] lgdf0f sfosf]] jLdf ufpg kg] Jojyf 5 sfofnon]

ljleGg vlb +emftf ubf jLn ckm Sjfl06Ldf jLdfsf] Jojyf gu]sf] lgdf0f JojfoLFu=18454825ndash vlb +emftf

ubf klg sfd z=ugkj jLdf ufPsf] kfOPg Defljt hf]lvdnfO sd ug lgodfgf ljdf ufpg kb5

9 bdsn vlb M yfgLo ljsf dGqfno hu]8f sf]if sfoqmd cGtut ()M) cgkftdf nfut xeflutfdf bdsn

vlb ugsf] nflu lrfO ljefu oflGqs l8lehg jLu+hjf6 $)) ln=Ifdtf b]lv ))) ln Ifdtf Ddsf] sDtLdf

$ hgf jg ldNg] Sofljg ePsf] jif leq pTkfbg ePsf] xfnsf] df]8n htf k]Llkms]zg fvL tyf cgdfg amp)

nfv xg] pNn]v k]llkms]zg tyf nfut cgdfg tof uL k7fPsf] 5

cfktsn] pknJw ufPsf] TATA FIRFIGHTER LPT 1613 sf] uun r ubf of] bdsn g ) sf] pTkfbg

x]sf] eftLo jhfdf f]sf] $))))ndash b]lv ampamp)))ndash Dd ljqmL dNo x]sf] pNn]v 5 lrfO ljefu oflGqs

l8lehg jLu+hn] bdsnsf] dNo s] sg cfwfd to u]sf] lyof] pNn]v u]sf] 5g fjhlgs vlb P]g lgodfjnL

)$ sf] lgod cgfsf] cfwf lnPsf] 5g fy gukflnsfn] bdsn k]llkms]g cgf ePsf] klIf0f d]t

f]xL sfofnojf6 ufO k]llkms]zg jdf]lhd ePsf] k|df0f lnO cfktsjf6 fdfg jLsf uL eQmfgL lbPsf] 5

k]llkms]zgsf] l=g+= ( df The Tender Offered shall be a current model under standard production of the

manufactor pNn]v 5 t g ) sf] pTkfbgnfO g ) df f]xL jifsf df]8n sDkgLn] pTkfbg uls]sf]

kfOsf]n] cfklt ePsf] df]8nnfO current df]8n eGg ldNg] b]lvPg fy cfktsgukflnsf ljr ldlt )amp

df +emftf ubf f] fdfg cfklt ug] cjwL ldlt )amp tf]lsPsf] cfktsn] klg pQm bdsn ldlt )amp

df fdfg cfklt uL eQmfgLsf] nflu sljhs hfL u]sf] 5 eftdf pTkflbt gofF tyf current df]8nsf] bdsn

lbg leq pknJw xg] Defjgf gb]lvPsf]df gukflnsfn] f] bdsn Current Model ePsf] k|dfl0ft ug] cfwfsf]

kdf cfoft ubfsf] k|1fkg kq lnPsf] 5g oL k]Llkms]zg cgfsf] fdfg ePsf] k|dfl0ft xg] sg cfwf g

gfvL cfksn] KnfO u]sf] kfgf] fdfg jLsf uL = $)))ndash eQmfgL lbPsf] DjGwdf 5fgljg xgkb5

10 kmnfd] 58sf] k|of]u M fjhlgs lgdf0fdf kmnfd] 808Lsf] ljt[t 8laquoOordf l8hfOg tyf af ]8on tof uL Nofj

lkn ljd lnG6n lad nufotsf] cf=l=l=sfodf k|of]u xg] 808Lsf] kldf0f lxfj uL nfut cgdfg tof ugkb5

t sfofnon] kmnfd] 8l08 cf=l=l= sfosf] sn kldf0fsf] -k|lt 3=ld=df amp) s]=hL=xg]_ = k|ltzt b]lv

k|ltztDd 808L nfUgSg] uL nfut cgdfgdf tof u]sf] 5 ljt[t 8laquoOordf l8hfOg jf j]l08ordf ]8cn j]u

8l08sf] nfut cgdfg tof ug ldNbg oL cgdfgsf] cfwfdf lgsflnPsf] kldf0f jftljs kldf0f+u d]n

vfFbg lgdf0f sfo z=xg eGbf cufl8 kmnfd] 808Lsf] ljt[t 8laquoOordf l8hfOg tof uL lgdf0f AojzfoL tyf

pkef]QmfnfO lbPsf] klg b]lvPg gukflnsf efxn lgdf0fsf] nfut cgdfg tof ubf sf]nd Kof8df )= k|ltzt

nfjdf = k|ltzt sf]nddf k|ltzt jLdfdf = k|ltzt fv]sf] 5 oL nfut cgdfg ug ldNg] OGhLlgolordf

cfwf kfOPg nfut cgdfg ubf ubf 808Lsf] k|of]usf] nrstf a9L xg] b]lvG5 of] ejgdf dfq sn )amp=amp

s]hL nfUg] uL k|lts]hL =) sf bn] =amp))^)ndash nfut cgdfg u]sf] 5 nfut cgdfg jLs[t guL

lgdf0f sfo ufpg] sfo plrt b]lvPg

11 sn dfjn M gukflnsf efxn lgdf0fsf] klxnf] tnfsf j ˆnf]df sn dfjn fVg] uL nfut cgdfg tof

u]sf] 5 eyenofordf Kof]h htf yfg jfx]s ˆnf]lordf kmlglordf ugkg] yfgdf dfjn fVg cfjZos xg] b]lvPg eyenofordf

Kof]h jfx]ssf] klxnf] tnfsf] ˆnf]df dfq amp juld6 dfjn fVg] l8hfOg cgf lgdf0f JojfoLjf6 sfo

ufO =)(amp ndash eQmfgL lbPsf] 5 klxnf] tNnfsf] k eOdf dfjn fVgsf] k|fljlws sf0f pNn]v u]sf] 5g

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 61

o k|sf cfjZostf j]u j9L vr kfg] uL nfut cgdfg jLs[t ug] af]nkqsf] dfWodaf6 vr ug] sfo dgflj

b]lvPg

12 Uof]h lgdf0fM gukflnsfsf jfL fwg efL d]z]gL pks0fsf] nflu Uoff]h lgdf0f sfosf] =$))ndash nfut

cgdfg cgfsf] sfo jf]nkqsf] dfWodjf6 lgdf0f JojfoL jfnfhL lgdf0f ]jf+u =$)(( ndash df +emftf uL

DkGg u]sf] 5 pQm sfosf] ljn ckm Sjfl06l6df k|f]lehgn ddf =)))))ndash lnf]s]zg jfkt =)))ndash

dfj]z u]sf]df pQm sd lgdf0f JojfoLnfO eQmfgL lbPsf] kfOof] k|f]lehg djf6 sfd ug sfofnon] lgdf0f

JojfoLnfO cfb]z lbPsf] 5g lnf]s]zg u]sf] yfgsf] k|df0f +nUg guL vrn]Vg] cfwf j]u lgdf0f JojfoLnfO

eQmfgL lbPsf] sd =)))ndash czn ugkb5

13 36L nfut xeflutf M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf ) df hgxeflutfsf]

dfkb08 tof ubf lhNnf ljsf ldltsf] xsdf ) k|ltztdf sd gxg] uL hgxeflutf Pj+ nfut xeflutf

lgwf0f ugkg] Jojyf 5 ldf If]q ljsf sfoqmd lgb]lzsfsf] j+bf g+=( df sfoqmd sfofGjogsf] nflu vr ubf

yfgLo jfoQ zfg P]g ) yfgLo jfoQ zfg lgodjnL ) yfgLo lgsfo cflys k|zfg DjGwL

lgodfjnL )^$ Pj+ dGqfnon] hfL u]sf] lgb]zg jdff]lhd ugkg] pNn]v 5 pNn]v ulPsf lgod tyf lgb]lzsfdf

gukflnsfn] pkef]Qmf dxjf6 36Ldf k|ltzt gtdbfg lngkg] Jojyf 5 o sfoqmddf pkef]Qmf dxn]

hggtdbfg ) k|ltzt Joxf]g kg] uL nfut cgdfg tof u]sf] pkef]Qmf+u f]xL jdf]lhd gtdbfg lng] uL

+emftf u]sf] kfOof] sfoljlwsf] Jojyf Jojyf cgfsf] nfut xeflutf gfvL sfoqmd sfoGjog ubf Jooef

a9L kg uPsf] 5 Gogtd nfut xeflutf glnO eQmfgL u]sf] sf0f j9L nfut nfUg uPsf]n] sfoljwLsf] Jojyf

cgfsf] pkef]Qmfjf6 u]sf] sfddf hggtdbfg yk =987381ndash glnPsf sf0f j9L Jooef kf]sf] vr lgod+ut

b]lvPg

14 sd lkmtf M cflys sfoljlw lgodfjnL )^$ sf] lgod df dxfn]v lgoGqs sfofnon] lk|mh gxg] elg tf]s]sf

jfx]ssf jh]6 pkzLifsdf lgsff k|fKt sd cflys jif leq vr geO jfsL x]df lkmh xg] Jojyf 5 gukflnsfn]

lhNnf dGjo ldlt lxfjf6 k|fKt u]sf] Ldf If]q ljsf sfoqmdsf] nflu k|fKt u]sf] sd =()())ndash dWo]

cflys jifleq =amp (ndash dfq vr eO =)ampndash afFsL x]sf]df gukflnsfn] =)ampndash sd lkmtf

guL dfHbftdf fv]sf] kfOof] pQm sd g]kfn sfsf] +lrt sf]if bflvnf ugkb5

15 s bflvnf M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug

kg]5 cf gf] lhDdfdf cfPsf] sfL gubL kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf uL gub

bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5

cflys jif )ampamp$ sf] dfGtDd ssectL u]sf] s =2299101ndash bflvnf gu]sf]n] sfggsf] Jojyf cgf DalGwt

vftfdf bflvnf u]sf] k|df0f k]z ugkb5

16 jLn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ cgf ljn ekfO lxtsf] n]vf fVgkg] Jojyf

5 t sfofnon] lgoddf ePsf] Jojyff cgf ljn ekfO k]z gu]sf] cjyfdf klg sfofno DalGw vr

nufot =250096ndash eQmfgL lbPsf]n] lgodDdt b]lvPg

17 cDalGwt vrM cflys sfoljlw P]g ) sf] bkmf amp-_ df sfofnodf k|fKt xg cfPsf] sd tf]lsPsf] sfddf dfq

vr ug kfOg] Jojyf 5 tf]lsPsf] sfd jfx]sdf vr u]df lhDd]jf JolQmaf6 cn uL ljefluo sfjfxL d]t

ug lsg] Jojyf 5 sfofnon] lhNnfsf ljleGg sfofno k|dvsf] ljbfOdf pkxf k|bfg ug $ yfg 6 ]6 vlb

uL = $)mdash vr n]v]sf] kfOof] oL o sfofnosf] ah]6 af6 sfofnosf] sfdFu cDalGwt sfodf vr

n]Vg] cfwf gePsfn]] pQm sd cn ugkb5

18 utjifsf] eQmfgLM yflgo lgsfo cflys k|zfg lgodfjnL)^$ sf] lgod (-_ cgf rfn jifsf] ah]6n] gvfDg]

uL a9L bfloTj lhgf ug gxg] gvfd]sf] vr Joxf]gkg] eP ljn ekfO adf]lhdsf] sd cfufdL jif eQmfgL lbgkg]

sf0f vf]nL eQmfgL lbg afFsLsf] ljj0f k|dfl0ft ufO fVgkg] JojYff 5 sfofnon] lgDgfgfsf] ut jifsf] eQmfgL

lbFbf lgodfgf eQmflg lbFg afFsLsf] ljj0f k|dfl0ft ufPsf] b]lvPg oL lgodf ePsf] Jojyf cgf eQmflg lbFg

afFsLsf] ljj0f j]u lbPsf] = 102190ndash eQmfgL lbPsf] lgodDdt b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 62

19 ljn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ cgf ljn ekfO lxtsf] n]vf fVgkg] Jojyf

5 t sfofnon] lgoddf ePsf] Jojyf cgf ljn ekfO k]z gu]sf] cjyfdf klg ljleGg cfktsnfO eQmfgL

lbPsf] =ampndash lgodDdt b]lvPg

20 cgbfgsf] cgudgM cflys sfoljlw lgodfjnL )^$ cgf cgbfg uPsf] sdaf6 Demftfsf tx=adf]lhdsf]

sfo DkGg eP gePsf] sfofnon] cgudg ugkg] Demftfsf tx=cgf sfoqmd +rfng eP gePsf] cgudg

uL +rflnt sfoqmd fdbflos kz k|hgg s]Gb| fj nufotsf] =861881ndash k|ult ljj0f d]t k]z ePg

21 j]afO6 M sfofnon] j]afO6 tofL tyf +rfngsf] nflu ll6hg OGkmf]6]s k|f=nL= sf]6]Zj uF ePsf] Demftf

adf]lhd Knfon] tf]s]sf] 8f]d]g g]d sf] j]a fO6 DalGwt lgsfodf btf uL +rfng ug] +rfng tyf ck8]6ug]

sfo DaGwdf sfofnosf sdrfLnfO tflnd lbg] pNn]v 5 t n]vfkLIf0fsf] qmddf f] j]afO6 btf eO +rfng

eO s]sf] sdrfLxnfO tflnd lbPsf] k|dfl0ft xg] sfuhft k]z xg gcfPsf]n] =))))mdashvr n]Vg] cfwf

b]lvPg

22 nfut xeflutf M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] jbf ) df sfoqmd jf cfof]hgf

+rfng ubf ufpF ljsf ldlt lhNnf ljsf ldltn] ) k|ltzt df sd gxg] uL hggtdbfg lgwf0f uL sfo

ufpg kg] Jojyf 5 ufpFkflnsfn] sfddf ) k|ltzt eGbf 36L hggtdbfg xg] uL pkef]Qmfjf6 =470396ndash sf]

sfo ufPsf] kfOof] sfoljlwsf] Jojyf cgf 36L hggtdbfg h6]sf] sd =97026ndash lgod+ut b]lvPg

23 k]ZsL M cfGtls n]vfkLIf0fjf6 of] cflys jifDd cGt Dd afFsL k]ZsL =amp))ndash b]vfPsf] 5 yfgLo

lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL xf] f] k|of]hg

cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt km5of6 ug jf+sLsf] k]ZsL ljj0f cgf

of] jif ut ljut jifdf lbPsf] k]ZsL =62504200ndashk]ZsL km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6

ugkb5

nlIdlgof ufpFF ljsf ldlt

24 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug

kg]5 cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf

kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt

sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jf cgf

dfnkf]t kGhLs0f tyf lkmfl bt jfktsf] sd =20488ndash jlem lnPsf]df xfnDd ufpFkflnsfsf] vftfdf

hDdf gu]sfn] sfggsf] Jojyf cgf DjlGwtjf6 czn ug[kb5

25 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ( -_df sfofnon] cfGtls n]vfkLIf0faf6

lgs]sf j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ug kg]df

k|df0f k]z uL jf cn pk ug kg]df cn pk uL] a]h nut s66f ufpg kg] Jojyf 5 cfGtls

n]vfkLIf0f k|ltj]bgdf pNn]v u]sf] =()(ndash sf] j]h km5of]6 u]sf] k|df0f k]z gePsf]n] sfggsf] Jojyf

cgf czn km5of]6 ug kb5

nu8L uf]7 ufpFF ljsf ldlt

26 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6 ug jf+sLsf]

ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL = 822259ndash km5of6 geO

jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

xskff ufpFF ljsf ldlt

27 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug

kg]5 cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf

kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt

sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jf cgf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 63

dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd =234252ndash jlem lnPsf]df xfn Dd ufpFkflnsfsf] vftfdf

hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf cgf DjlGwtjf6 czn ugkb5

28 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ( -_df sfofnon] cfGtls n]vfkLIf0faf6

lgs]sf j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ug kg]df

k|df0f k]z uL jf cn pk ug kg]df cn pk uL] a]h nut s66f ufpg kg] Jojyf 5 cfGtls

n]vfkLIf0f k|ltj]bgdf pNn]v u]sf] = ndash sf] j]h km5of]6 u]sf] k|df0f k]z gePsf]n] sfggsf] Jojyf

cgf czn km5of]6 ug kb5

nu8L ulbofgL ufpFF ljsf ldlt

29 ufljsf] dfHbft M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf jf

ufpFFkflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf ufpFFkflnsf jf Tosf] sg j8fsf] rn crn

DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf ufpFFkflnsfdf jt xtfGt0f xg] Jojyf 5

fljssf] vSofxL ufljn] gub dfHbft sd =)ndash n]vfkLIf0f cjwL Dd klg lkmtf uL ufpFFkflnsfsf] +lrt

sf]if vftfdf bflvnf u]sf]] kfOPg lgb]lzsfsf] Jojyf cgf fljs ufpFkflnsfsf] gfddf x]sf] DklQ tyf bfloTj

ufpFFkflnsfsf] xg] ePsf]n] dfHbft ufljsf] gfddf x]sf] js vftfsf] j] sd = )ndash ufpFFkflnsf +lrt sf]if

vftfdf bflvnf ugkb5

30 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6 ug jf+sLsf]

ljj0f cgf fljs ufpF ljsf ldlt sfod xb )ampamp$ eGbf cuf8L lbPsf] k]ZsL = 1399700ndashkm5of6 geO

jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

31 kf]vL 7]SsfM yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod amp df yfgLo lgsfon] ljleGg

sf0faf6 cn ug afFsL x]sf] jSoftf sd cn ug jSoftf cnL sfoof]hgf jgfO cn ugkg] Jojyf 5

sfofnosf] jSoftf ljj0f cgf cf=j= )^ b]lvp7g aFfsL b]lvPsf]df f] sd cn ug] DaGwdf sfoof]hgf

agfPsf] 5g oL fljs ufljsf] kf]vLsf] aSoftf sd )^ b]lv afFsL x]sf] =102900ndashcn ugkb5

32 gub dfHbftM cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug

kg]5 cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf

kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt

sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 uf=lj==sf] cfGtls cfDbfgLtkmsf] Gfub dfHbft

=^ndash a+s bflvnf gePsf] b]lvPsf]n] lgodfgf cn uL bflvnf ugkb5

a]h lylt

of] jif gukflnsf sf] n]vfkLIf0faf6 = sf]8 nfv ( xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn

ugkg] =amp nfv ^ xhf lgoldt ugkg] = sf]8 () nfv amp xhf k]ZsL = sf]8 nfv ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 64

uf]nahf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - sf]8 ^ xhf of] jif+ cfo -( sf]8 ( nfv xhf

d]t - sf]8 ( nfv (amp xhf cfDbfgL ePsf]df -amp sf]8 $ nfv xhf vr+ eO+ - sf]8

nfv ( xhf dfHbft x]sf] 5 f] sff]afsf] n]vfkLIf0faf6 b]lvPsf pNn]Vo Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsf gukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd yfgLo

tx u7g xg cl3 )ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof uL

+l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf

5 o fljs uf]nahf gukflnsfdf fljs bufk ufpFF ljsf ldlt dfj]z eO yfgLo tx

sfod ePsf]df f]sf] cflys k|ltj]bg k]z guL jsdf ePsf] dfHbft dfq k7fPsf] cfwfdf lhNnf

dGjo ldltdf uflj gukflnsfsf gfddf lgsff ePsf] sd lkmtf ePsf] 5 cflys ljj0f

j]u bufk ufljsf] dfHbft = 7462153ndash sf] ljj0f dfq k7fpg] sfo lgod +ut b]lvPg

2 cfGtls lgoGq0fM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL

agfpgkb5 o pk dxfgukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf cfGtls

n]vfkLIf0f zfvfsf] Jojyf gePsf] cfGtls n]vfkLIf0f lhNnf dGjo ldltsf cfGtls

n]vfkLIf0f zfvfjf6 ufPsf] kfOof] lgoldt cfGtls n]vfkLIf0f gxFbf jfL nul6 k0f Joalyt

gePsf] 6f] bflvnf ubf Eof6 lxt kn dNodf bflvnf u]sf] lrs[t ePsf cfkltstf lgdf0f

JojfoL kfdzbftf jf ]jf k|bfossf] lr cWofjlws gfv]sf] vlb cfb]zdf vr ah]6 lzifs

cfkltstfsf] lx5fk clGtd bflvnf ldlt cflb ljj0f ge]sf] htf sdL sdhf]L b]lvPsf 5g

k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

3 k|zflgs vrM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] bkmf $ df gukflnsfn] jLs[t

ah]6sf] kll3leq xL Pg adf]lhd s zNs ]jf zNs bt ef8faf6 p7fPsf] sn Ps sf]8

kofF eGbf a9L cfDbfgL xg] gukflnsfsf] kRrL k|ltzt eGbf a9L sd k|zflgs sfosf nflu

vr ug kfOg] 5g eGg] Jojyf 5 o gukflnsfn] cfGtls cfDbfgLjf6 ldf eGbf =

(ampndash a9L vr u]sf] b]lvPsf]n] lgodfjnL k|ltsn u]sf] vr lgod Fut b]vLPg

4 befpkqM fjhlgs vlb lgodfjnL ) $ sf] bkmf -$_ cgf fjhlgs lgsfon] Ps nfv kofF eGbf a9L sdsf]

f]em vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f cfkltstf lgdf0f JojfoL kfdzbftf jf ]jfk|bfosaf6 lnlvtkdf

befpkq jf k|tfj dfu uL vlb ug kg]df uf]nahf gukflnsfn] = 517000ndash sf df]6fOsn vlb ubf pSt lgodsf]

kfngf u]sf] kfOPg

5 ufljsf] dfHbft MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf

Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 fljssf] bufk ufljn] lvk a+s vftfdf x]sf]

=^ampndash cl3Nnf uflj lrj zzLeif0f l+x+u x]sf] =)(^ndash gub dfHbft sd n]vfkLIf0f

cjwL Dd klg lkmtf uL gukflnsfsf] +lrt sf]if vftfdf bflvnf u]sf]] kfOPg lgb]lzsfsf]

Jojyf cgf fljs ufpFkflnsfsf] gfddf x]sf] DklQtyf bfloTj gukflnsfsf] xg] ePsf]n]

fljs uflj lrj lzeifg l+x+u x]sf] =)(^ndash lghjf6 czn ug] ufljsf] gfddf x]sf]

js vftfsf j] sd = amp$ndash gukflnsf +lrt sf]if vftfdf bflvnf ugkb5

6 k]ZsL lhDd]jfL M )amp kmfNu0f af6 bufk ufpFF ljsf ldlt ldlP gukflnsf] j8f g+=

ag]sf]df xfnDd fljssf ufpFF ljsf ldltsf] k]ZsL lhDd]jfl gukflnsfsf] vftfdf fL fljs

lhDd]jfL f]sf] kfOPg

7 DklQ xtfGt0f MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf

Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 65

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

n]vfkLIf0f cjwL )amp$ sflts leq o gukflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL

DklQgukflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQxtfGt0f gxbf xfpg] bkof]u xgSg]

b]lvPsf] 5 u7g cfb]z jdf]lhd gukflnsfn] fljs ufpFljsf ldltn] pknJw ufPsf ljj0fjf6

b]lvPsf ejg hUuf )=$= bf] Nofk6k nufot cGo lhGL fdfgnufotsf lhGL fdfgx=

f] ljj0f pNn]v gePsfDklQ x=d]t Plsg uL jfldTjdf lng kb5

8 jLdf M yfgLo lgsfo cflys k|fzg DjGwL lgodfjnL )^$ sf] lgod ) df vlb Demftfdf

cGoyf Jojyf ePsf]df jfx]s bznfv iquestkof ldquoeGbf a9L dNosf] lgdf0f sfo ug] lgdf0f sfosf]]

jLdfufpg kg] Jojyf 5 sfonon = 6574140ndash vlb +emftf ubf jLn ckm Sjfl06Ldf jLdfsf]

Jojyf gu]sf] lgdf0f JojfoLjf6 klg sfd z=ugkj jLdf ufPsf] kfOPg Defljt hf]lvdnfO

GogLs0f ug lgodfgf ljdf ufpg kb5

9 cfos bflvnf M cflys sfoljlw P]g )sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL

f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf DalGwt tfns sfofno jf

ljefuLo k|dvn] kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf uL gub bflvnf ug

nufO ssf] dfqf cgf k|rlnt sfggadf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf5

gukflnsfn] eQmfgLdf ssectL u]sf] clu|d cfos =(ndash jiffGt Dd klg bflvnf u]sf] kfOPg

sfgg sf] klwL leq xL ssectL u]sf] clu|d cfos DjlGwt fhZj vftfdf bflvnf ugkb5

10 clu|d cfos M cfos P]g ) n] ljleGg eQmfgLxdf clu|d s ssectL u] dfq eQmfgL ug kg]

Jojyf u]sf] 5 gukflnsfn] ljleGg eQmfgL ubf tf]lsPsf] bdf clu|d cfos =)amp)ndash slsect

gu]sf]n] Djlwtjf6 czn ugkb5

11 xf]6njf vr M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] blgs e|d0f eQf DjGwL

Jojyfsf] kl5Nnf] +zf]wgn] xf]6]n jfsf] Jojyf guL blgs eQf dfq kfOg] Jojyf u]sf] 5

fhsdf bfznfO e|d0f cjwLsf] blgs eQfsf] cnfjf xf]6nsf] ljn k]z u] cnUu =($^ndash eQmgL

lbPsf] kfOof] lgodsf] Jojyf ljkLt eQmfgL ePsf] sd cn ugkb5

12 k]ZsL M cfGtls n]vfkLIf0fjf6 of] cflys jifDd cGt Dd afFsL k]ZsL =amp))ndash b]vfPsf]

5 pQm k]ZsL sd lgodfgf km5of6 ugkb5

bufk ufpFF ljsf ldlt

13 +lrtsf]ifM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf $ jdf]lhd

ufpF ljsf ldltn] cfGtls cfojf6 k|fKt u]sf hgs sd +lrt sf]ifdf bflvnf ugkg] Jojyf

5 o ufljn] cfGtls cfo -dfnkf]t_ jf6 +sng u]sf] = amp$$ndash +lrt sf]ifdf bflvnf guL

ljljw vr u]sf] kfOof] sfgg jdf]lhd +lrt sf]ifjf6 vr ug gldNg] sd vr u]sf]df =amp$$ndash

czn uL gukflnsfsf] +lrt sf]if bflvnf xgkb5

14 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb )ampamp$ eGbf

cuf8L lbPsf] k]ZsL km5of6 geO =)ampndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

15 ah]6 vr MyfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] k|s0f df fhglts

bn tyf ltgsf eft[ jf elugL +u7g +3 +yf jf JolQm cfbLnfO sg klg lsldsf] cflys

xfotf rGbf ksf k|bfg ug jf +yfut jf sfoqmlds xof]u pknJw ufpg lgif]w u]sf] 5

o ufljn] =))))ndash wgul9 g= kf= df uflePsf]df ljf]w jk lhlj hfg ldlt cWoIf

hutnfn df]rL nfO vr lbOPsf] kfOPsf]n] sfoljlw k|ltsn n]lvPsf] vr=))))ndash lgodDdt

b]lvPg

16 ljn ekfO M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod (-amp_ df Lt ku]

jf gku]sf] hfldquor ug] lxfa lstfa Ltkjs fvL k]z ugkg] Jojyf 5 ufljsf k|fljlws

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 66

xfos sdrfL cflhnfn dxtf]nfO slG6Gh]lGaf6 = $ndash eQmfgL ubf sg sfuhft +nUg

u]sf] kfOPg k|df0f j]u lbPsf]] =$ndash eQmfgL lgod+ut b]lvPg

17 +rosf]if ssectL]M sfofnosf sfofno xfossf] aif el ssectLulPsf] +rosf]if bfloTj xfn Dd bflvnf

gu]sf]n] =amp$^ndash bflvnf xgkb5

18 ssectL bflvnf M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ug kg]5 cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6

oyfyfgdf bflvnf gu]sf] b]lvg cfPdf kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf

uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug

ufpg Sg] Jojyf 5 cflys jif )ampamp$ sf] dfGt Dd lgDgfgf ssectL u]sf] =^amp)mdash

s bflvnf gu]sf]n] sfggsf] Jojyf cgf DalGwt vftfdf bflvnf u]sf] k|df0f k]z ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv ) xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =^^ nfv lgoldt ugkg] =( nfv xhf k]ZsL = sf]8 nfv ^ xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 67

fdguldrof gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - sf]8 nfv $( xhf of] jif+ cfo - sf]8 nfv amp

xhf d]t - sf]8 $nfv ^ xhf cfDbfgL ePsf]df - sf]8 nfv xhf vr+ eO+ -

sf]8 nfv ^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 zLifsut n]vf M cflys sfoljlw P]g ) sf] bkmf ) df a k|sfsf sff]afxiquestsf] n]vf fVg

nufO Tosf] s]Gb|Lo ljj0f tof uL dxfn]vf kLIfs dIf k]z ugkg] Jojyf 5 gukflnsfn]

lzifsut cfDbfgL vrsf] clen]v gfv]sf]n] lzifsut cfDbfgL vr Plsg ug lsPg g]kfn

sfjf6 k|fKt ePsf] cgbfg sd dWo] vr geO lk|mh ugkg] sd d]t Plsg xg s]g

gukflnsfn] lzifsut cfDbfgL vrsf] n]vf fVg kb5 2 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsf gukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd

yfgLo tx u7g xg cl3)ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof

uL +l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg]

Jojyf 5 o gukflnsfdf fljssf ufpFF ljsf ldlt lqmfg dfj]z eO yfgLo tx sfod

ePsf]df f]sf] cflys k|ltj]bg k]z guL jsdf ePsf] dfHbft dfq k7fPsf] cfwfdf gukflnsfn]

f] ufljsf gfddf fli6laquoo jfl0fHo js lxfdf x]sf] u tyf u $ dxsf] vftfsf] dfHbft

=((^ndash ldlt )amp$) sf] kqjf6 lkmtf lnPsf] 5 cflys ljj0f j]u dfHbft ljj0f dfq

k7fpg] sfo lgod +ut b]lvPg

3 dfHbft lkmtf M fljs lqmf]n ufpFljsf ldltsf] )amp kmfug amp Ddsf] cflys ljj0fdf clGtd

dfHbft =)^ndash b]lvPsf]df gukflnsfn] fli6laquoo jfl0fHo js lxfnfO ldlt )amp$ df

n]v]sf] kqjf6 ufljsf] dfHbft =((^ndash ldrof gukflnsfsf] vftfdf 6laquofGkm ullbg cgf]w

u]sf] kfOof]] ljj0fdf b]vfPsf] eGbf 36L sd dfq gukflnsfsf] vftfdf 6laquofGkm ePsf]n] pQm

sd =ampndash lkmtf k|fKt uL guklnsfsf] +lrt sf]ifdf bflvnf ugkb5

4 cfGtls lgoGq0f M k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL

agfpgkb5 o pk dxfgukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf cfGtls

n]vfkLIf0f zfvfsf] Jojyf gePsf] cfGtls n]vfkLIf0f lhNnf dGjo ldltsf cfGtls

n]vfkLIf0f zfvfjf6 ufPsf] kfOof] lgoldt cfGtls n]vfkLIf0f gxFbf jfL nul6 k0f Joalyt

gePsf] sfos|d e|d0f vr eStfgL ubf e|d0f k|ltj]bg +nUg gx]sf] lrs[t ePsf cfkltstf

lgdf0f JojfoL kfdzbftf jf ]jf k|bfossf] lr cWofjlws gfv]sf] cfkltstf dNo clej[l4

sddf btf ePklg s ljhs a]u eStfgL u]sf] vlb cfb]zdf vr ah]6 lzifs cfkltstfsf]

lx5fk clGtd bflvnf ldlt cflb ljj0f tof gu]sf] of]hgfx DkGg ePkl5 fdflhs

fjhlgs n]vfkLIf0f ufO pkef]StfnfO xtfGt0f gu]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt

lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

5 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp(

df ufpFkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf

jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

n]vfkLIf0f cjwL )amp$ sflts leq o gukflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL

DklQgukflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQxtfGt0f gxbf xfpg] bkof]u xgSg]

b]lvPsf] 5 u7g cfb]z jdf]lhd gukflnsfn] fljs ufpF ljsf ldltn] pknJw ufPsf ljj0fjf6

b]lvPsf bfh sL lnfO d]zLg df]6fOsn sDKo6 lk|G6 cflb lhGL fdfgx= f] ljj0f

pNn]v gePsf DklQ d]t olsg uL jfldTjdf lngkb5

6 k|zflgs vrM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] bkmf $ df gukflnsfn] jLs[t

ah]6sf] kll3leq xL Pg adf]lhd s zNs ]jf zNs bt ef8faf6 p7fPsf] sn Ps sf]8

kofF eGbf a9L cfDbfgL xg] gukflnsfsf] kRrL k|ltzt eGbf a9L sd k|zflgs sfosf nflu

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 68

vr ug kfOg] 5g eGg] Jojyf 5 o gukflnsfn] cfGtls cfDbfgLjf6 ldf eGbf a9L vr

u]sf] b]lvPsf]n] lgodfjnL k|ltsn u]sf] vr = (^^ndash lgodDdt b]lvPg

7 clu|d cfos M cfos P]g ) n] ljleGg eQmfgLxdf clu|d s ssectL u] dfq eQmfgL ug kg]

Jojyf 5 gukflnsfn] ljleGg eQmfgL ubf clu|d cfos =2276ndash slsect gu]sf]n] sfgg jdf]lhd

ssectf ugkg] s Djlwtjf6 czn ugkb5

8 rfn k|s[ltsf] vr M yfgLo lgsfo |f]t klrng tyf Jojyfkg sfoljwL )^( sf] jbf df

yfgLo lgsfosf] sf]ifsf] khLut jh]6jf6 sg klg k|sfsf] tnj eQf blgs e|d0f eQf sfono

+rfng htf If]q jf ljifodf vr ug gkfOg] pNn]v 5 gukflnsfn of] jif =amp)^ ndash vr

rfn k|ls[ltsf sfofno +rfng 6]gL e|d0f eQf cflbdf kFlhut vr vftfjf6 n]v]sf] kfOof]

sfoljwLn] vr ug lgif]w u]sf ljifodf u]sf] vr =amp)^ ndash lgod+ut b]lvPg

9 ah]6 vr M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf df fhglts

bn tyf ltgsf eft[ jf elugL +u7g +3 +Yff jf JolQm cflbnfO sg klg lsldsf] cflys

xfotf rGbf ksf k|bfg ug jf +yfut xof]u ug lgif]w u]sf] 5 gukflnsf] fhglts

bn+u cfj4 JolQmxnfO b]xfo adf]lhd lbPsf] eQmfgL lbPsf] kfOof] sfoljwLn] lgif]w u]sf] sfodf

eQmfgL lbPsf] =(amp ndash lgod+ut b]lvPg

10 f]em vlb M fjhlgs vlb Pg )^ sf] bkmf -_ df vlb ljwL ckgfpbf k|ltkwf lldt xg]

uL sfdnfO 6qmf 6qmf uL vlb ug gkfOg] pNn]v 5 gukflnsfn] nfut cgdfg 6qmf u]sf]

kfOof] lw vlb sfo ugfn] k|ltkwf geO ldtJooL tyf kfbzL vlb gxg] ePsf]n] oL u]sf]

$$ndash vlb lgod+ut b]lvPg

11 df]jfOn vlb M cflys sfoljwL lgodfjnL )^$ sf] lgod $ df clwsfk|fKt clwsfLn] sd

vr ubf lgoldttf ldtJolotfsfobIftf k|efjsfltf cflrTosf] b[li6sf]0fn] sd vr ug

kg] pNn]v 5 gukflnsfn] d]lzgL cfhf vr zLifs cGtutsf] jh]6jf6 =amp))ndash dNosf]

iphone 7 128 GB yfgdf6 d]l8of hgskwfdaf6 vlb u]sf] kfOof] gukflnsfdf pQm dNosf]

df]jfOn ljwf kfpg] Jojyf ePsf] b]lvPg df]jfOn ljwf kfpg] Jojyf gePsf]df oL ulPsf]

vlb ldtJolotf k|efjsfltf cflrTosf] b[li6sf]0faf6 d]t plrt b]lvPg

12 kfZjlrq lgdf0fM sfos|d vr cGtut ]G6 km P]s]8]lds lr P08 le]h k|f=nL= jg]kfjf6 gu

kfZjlrq tof ug] sfdsf] eQmfgL =$amp$(ndash lbPsf] lyof] f]lx sfd kgM dgsfdgf cWoog

cgGwfg s]Gblaquo fgf]l7dL+u )amp) df Demftf ul f]sf] k|ltj]bg k]z uL eQmfgL =

amp)))))ndash lbPsf]] b]lvG5 gukflnsfn] vf leGgtf gePsf ba k|ltj]bgx=bO kmdjf6 tof uL

cgfjZos kdf Ps k|of]hgsf] bf]xf]f] vr u]sf] kfOPsf]n] Ps k|of]hgdf bf]xf]f] k|ltj]bg tof uL

eQmfgL lbPsf] vr = amp)))))ndash lgod+ut b]lvPg

13 kfdz ]jf M fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] kfdz ]jfsf]

nfut cgdfg tof ubf DalGwt dGqfnon] kfdz ]jfsf] nfut cgdfg DaGwL gD tof u]sf]

eP Totf] gD DalGwt kfdz ]jfsf] sfo If]qut ztDalGwt fjhlgs lgsfo jf cGo

fjhlgs lgsfon] rfn jf cl3Nnf jifxdf f]xL k|s[ltsf] vlb ubf nfu]sf] jftljs nfut cfwf

lnO cgrLndashs sf] 9fFrfdf tof ug kg] Jojyf 5 gukflnsfn] pQm Jojyf cgf nfut

cgdfg tof kfdzbftfsf] If]qut zt klg tof u]sf] kfOPg nfut cgdfg tyf If]qut zt

tof -TOR_ gubf ]jf lng] sfddf nfUg] vr Plsg xg s]g If]qut zt tof gubf kfdzbftfjf6

cfjZos ]jf k|fKt eP gePsf] zt +u tngf ug glsg] ePsf]n] o k|sfsf] ]jf vlb lgod+ut

b]lvPg

14 nfut cgdfg M d6Lcjf vfg]kfgL f]8 ldrofsf] ljt[t e]sf] sfo ug kfdzbftf lon 6]6

sGN6]GL+u ldlt )ampamp df +emftf ePsf] lyof] pQm sfosf] TOR cgf 8laquoOordf l8hfOg

lxt gfk tyf nfut cgdfg tof ug kg]df kfdzbftfn] kldf0f Ddsf] Oli6d]6 tof u]sf] t

ljt[t cgdflgt ldhd]06 fvL nfut cgdfg tof u]sf] kfOPg +emftf cgfsf] nfut cgdfg

dfj]z guL k|ltj]bg jemfO =$(^)ndash clGtd eQmfgL ug] sfo +emftf cgsn gb]lvPsf]

lgod+ut b]lvPg

15 7]Ssf kmfOn M eujtLk demfjf 8s lgdf0fsf] clGtd ljn pNn]v uL s]lj lgdf0f ]jfnfO

=$($ndash eQmfgL lbPsf] kfOof] of] 7]Ssfsf] nfut cgdfg jf]nkq DjGwL kmfOn tyf vlb

+emftf n]vfkLIf0fdf k]z xg cfPg efr fy +nUg sfoDkGg k|ltj]bg cgf nfut cgdfg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 69

=$ndash x]sf] sfo =$ampamp)ndash df DkGg ePsf] b]lvPsf] 5 of] 8ssf] 9nfg ) ld6

yk ePsf] hgfO e]lPzg jLs[t u]sf] pNn]v u]sf] 5 lgdf0f DjGwL cfjZos k|df0f k]z gubf

+emftf tyf lgodcgf sfo ePsf] Plsg gePsf]n] pQm sfosf] eQmfgL =$($ndash nfut

cgdfg 7]Ssf kmfOn tyf vlb +emftf k]z ugkb5

151 yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ jdf]lhd sfofnon] Dkfbg u]sf

sfox=n]vfkLIf0fdf k]z ug kb5 fjhlgs lgdf0f sfosf] eQmfgL ubf jLs[t nfut cgdfg

jf]nkq tyf befp kq DjGwL sfuhft vlb k|lqmof tyf +emftf kmfOn n]vfkLIf0fdf k]z ePg

pNn]v ulPsf sfuhft k]z gubf vrsf] ljZjflgotf gxg] xbf yfgfrf]sldgkf 8s nufotsf]

=2092094ndash sf] cfjZos sfuhft n]vf klIf0fdf k]z ePg

16 jLn ekfO M cflys sfoljwL lgodfjnL )^$ sf] lgod $ dfclwsf k|fKt clwsfLn] sfL

sd vr ubf lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTosf] b[li6sf]0fn] cflys sff]jf

k|rlnt sfgg adf]lhd 5 cfDbfgL vrsf sndxiquestsf] k|df0f ku]sf] 5 eGg] sfxiquestdf Wofg lbO

sfL sd vr ug kg] pNn]v5 gukflnsfn] gu klifb vr k|df0f j]u =$((ndash eQmfgL

lbPsf]df ljn ekfO j]u vr n]v]sf] lgodDdt b]lvPg

161 gukflnsfsf] ljleGg j7sdf xefuL eWo] sdrfLsf] gfddf eQf vr n]v]sf] kfOof] pQm eQf

vr n]vfkLIf0f cjwL Dd klg DjlGwtn] jem]sf] kfOPg j7sdf xefuLn] gjem]sf] sd

=amp))ndash lhDdf lng]jf6 czn uL bflvnf ugkb5

17 sljhs M dNo clej[l4s lgodfjnL ) sf] lgod amp df ]jf k|bfosn] eQmfgLsf] k|fksnfO

tf]lsPsf] 9frfsf] s ljhs hfL ugkg] Jojyf 5 guIf]qleq nf]sdfudf kf]n lxtsf] o jQL

h8fg ug]sfodf 6kg OghL k|f=ln=nfO $ j6f fo jQL h8fg u]sf] sn =$)))ndash eQmfgL

lbPsf]df f] kmdn] gukflnsfsf] gfddf ljhs hfL u]sf] kfOPg ljhs j]u eQmfgL ugfn]

gukflnsfjf6 eQmfgL ePsf s bflvnf gxg] Defjgf ePsf]n] ljhs eQmfgL =$)))ndash df

k|fKt u]sf] dNo clej[l4 s DjlGwt fhZj sfofnodf dfof]hg ePsf] k|df0f k]z ugkb5

18 ˆ6j]o h8fg M cflys sfoljwL lgodfjnL )^$ sf] lgod $ df clwsfk|fKt clwsfLn] sfL

sd vr ubf lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTosf] b[li6sf]0fn] vrP ug

pkoQm eP gePsf] sfxiquestdf Wofg lbOsfL sd vr ug kg]5 sfofnon] of] jif ˆ6j]o

h8fg ug kmd +u +emftf ubf l8hfOg uL h8fg ug] f] ˆ6j]o rnfpg] sdrfLnfO tflnd

lbg] do dodf k|fljlws xof]u lbg] Jojyf u]sf]df lt ˆ6j]o n]vfkLIf0f cjwL Dd klg

+rfngdf cfO lt ˆ6j]osf] xof]ujf6 sfo ePsf] b]lvPg xfnDd klg +rfngdf g gcfPsf

ˆ6j]o jfktsf] eQmfgL =$$($$ndash lgodDdt b]lvPg Demftfsf zt cgfˆ6j]o k|of]udf

Nofpg kb5

19 lk|mh M cflys sfoljlw lgodfjnL )^$ sf] lgod df fn tdfddf afldquosL sd lkmtf bflvnf

ug]pNn]v 5 cflys jif )ampamp df fdflhs Iff eQf ljt0fsf] nflu Unf]jn cfOPdO

jsnfO pknJw ufPsf] sd =^^amp))ndash dWo] f] jsn] ldlt )amp$ df n]v]sf] kqdf

cflys jif )ampamp fdflhs Iff eQf =^amp(^)ndash ljt0f uL =$amp)ndash jf+sL

x]sf] hfgsfL lbPsf] 5 fdflhs Iff jfktsf] lgsff ePsf] sd cflys jifsf] cGt Dd vr

gePdf lk|mh xgkg] Jojyf cgf guklnsfn] jsjf6 f]sd = $amp)ndash lkmtf lnO +lrtsf]if

bflvnf ugkb5

20 ah]6 vr M gukflnsfn] of]jif sf]if tyf n]vf lgoGqs sfofnojf6 =^)))ndash lgsff lnPsf]

dWo] cGo h]i7 blnt h]i7 ljwjf Psn dlxnf k0f tyf cf+lzs ckfEuml eQf ljt0fsf] nflu Unf]jn

cfOPd O jsdf =amp$))ndash k7fPsf] 5 gukflnsfn] f] sddWo] =())))))ndash dfq

k]ZsL k]ZsL hgfPsf]kfOof] jsn]eQf ljt0f u]sf] ekfO lxtsf] kmf6jfLsf] cfwfdf k]ZsL km5of]6

ug kg]df k]ZsL g ghgfO sd pknJw ufpg dgflj ePg lgodsf] Jojyf cgf gukflnsfn]

o k|sf vr n]v]sf] =$$))ndash k]ZsL hgfO km5of]6 ugkb5

21 jrt lk|mh M cflys sfoljlw lgodfjnL )^$ sf] lgod df fn tdfddf afldquosL sd lkmtf bflvnf

ugkg] pNn]v 5 of] jif fdflhs Iff jfkt lgsff ePsf] sd =^)))ndash dWo]

=amp$))ndash eQf ljt0fsf] nflu Unf]jn cfOPd O jsdf hDdf eO =(^))ndash gukflnsfsf]

vftfdf hDdf x]sf] kfOof] cflys jifsf] cGtDd vr geO jrt x]sf] =(^))ndash +lrtsf]if bflvnf

ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 70

22 sd bflvnf M vlbf fd]Zj 7fsn] dx]zk k|=w=j8f g+= ) df jfn kf]if0f eQf ljt0fsf]

nflu lnPsf] jfnkf]if0f k]ZsL =))))ndash km5of]6 ubf =amp)))) sf] ljt0f ekfO k]z u]sf]

=^))ndash gukflnsfsf] vftfdf hDDf u]sf] 5 vlbf fd]Zj 7fssf] sn =))))ndash

k]ZsL km5of]6 dWo] kmf6jfL tyf bflvnf efr d]t sn $^))ndash dfq km5of]6 eO lghsf] gfddf

gub jfsL =amp$))ndash x]sf] b]lvG5 ctM oL gukflnsfsf] js vftfdf hDdf ePsf] =^))ndash

vlbf fd]Zj 7fs+u x]sf] =amp$))ndash lghjf6 czn uL sn =amp^))ndash +lrtsf]if bflvnf

ugkb5

23 s bflvnf M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ugkg]5 Dofbleq lhDd]jf JolQmn] gubL tyf lhGL bflvnf u]sf] gt]tf

v8f ug gs]df DalGwt tfns sfofno jf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug

ufpg Sg]5 gukflnsfn] ldlt )amp b]lv )amp Dd jftfj0f sf]if vftfjf6 ssectf

u]sf] clu|d sfdflhd Iff s jxfn s =$(ndash xfnDd DjlGwt fhZj vftfdf bflvnf

u]sf] kfOPg pQm sd sfggsf] Jojyf cgf DjlGwt fhZj vftfdf bflvnf ugkb5

24 k]ZsL MyfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt km5of6 ug jf+sLsf] k]ZsL ljj0f cgf of] jif ut ljut jifdf lbPsf] k]ZsL k]ZsL km5of6

geO = 24154090ndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

25 dfnkf]tM ufpF ljsf ldltn] p7fPsf] sdsf] tf]lsPsf] k|ltzt lhNnf dGjo ldltdf k7fpgkg]

Jojyf 5 ldlt )ampamp Dd ufpF ljsf ldltn] p7fPsf] dfnkf]t sd dWo] =)ndash

lhNnf dGjo ldltdf n]vfkLIf0f cjwLDd klg k7fPsf] kfOPg lgodsf] Jojyf cgf cGo

sfofnodf k7fpg kg] sd sfofnosf] vftfdf fvL fVg pkoQm gxg] ePsf]n] DjlGwt sfofnodf

k7fpgkb5

26 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^-amp_ dfcfGtls

n]vfkLIf0faf6 b]lvPsf] a]hsf] k|df0f h6fO clGtdn]vfkLIf0f xg cl3 ljz]if sf0f kL

km5of6 xg gs]df f] sf d]t pNn]vuL clGtd n]vfkLIfs dIf lnlvt ki6Ls0f lbg

kg] Jojyf 5 gukflnsfn] =(ndash sf] cfGtls n]vfkLIf0fjf6 b]lvPsf

j]hx=clGtd n]vfkLIf0f kj km5of]6 ufPSf] kfOPg lgodsf] Jojyf cgf cfGtls

n]vfklIf0fjf6 b]lvPsf] j]h cn km5of6 ugkb5

27 k]ZsL afFsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 cfGtls

n]vfkLIf0faf6 of] cflys jif cGtDd k]ZsL =amp))ndash b]vfPsf] 5 sfofnoaf6 k|fKt km5of6

ug af+sLsf] k]ZsL ljj0f cgf of] jif ut ljut jifdf lbPsf] k]ZsL =(^ndash k]ZsL lgodgf

km5of6 ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 amp nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv $ xhf lgoldt ugkg] = sf]8 $ nfv amp xhf k]ZsL = sf]8

$ nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 71

sNof0fk gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -^ nfv ) xhf of] jif+ cfo - sf]8 (amp nfv amp$ xhf

d]t -$ sf]8 ( nfv $ xhf cfDbfgL ePsf]df - sf]8 amp nfv xhf vr+ eO+ - sf]8

nfv $ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M 1 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf ^) df

ufFpkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfoljlw sfgg adf]lhd yfgLo

tx u7g xg cl3 )amp^ Ddsf] 5sect kdf k|rlnt 9frf adf]lhd cflys k|ltj]bg tof uL

+l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf

5 o ufFpkflnsfdf fljssf ufpF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf]

cflys k|ltj]bg tof u]sf] 5g eg] jsdf ePsf] dfHbft sd ufpF ljsf ldltn] fljs ufpF

ljsf ldltsf] js vftfsf] dfHbft sd ufFpkflnsfsf] vftfdf hDdf u]sf] 5 ldlt )amp kmfug

^ Dd cfGtls cfo wf6L dfHbft afx]s vr eO dfHbft x]sf] sd = ($$ampndash sf]if

tyf n]vf lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf gk7fpg]

sfo lgod +ut b]lvPg

2 DklQxtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf amp( df

ufFpkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldltsf] rn crn DklQ

bfloTj tyf clen]v ToL sfod ePsf ufFpkflnsf jf gukflnsfdf jt xtfGt0f xg] Jojyf

5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo

txn] tof uL k|ltj]bg fjhflgs ugkg] Jojyf 5 n]vfkLIf0f cjlw )amp$ cfiff9 leq o

ufFpkflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL DklQufFpkflnsfsf] gfddf xtfGt0f ePsf]

kfOPg DklQxtfGt0f gxbf xfpg] bkof]u xgSg] b]lvPsf] 5 u7g cfb]z adf]lhd

ufFpkflnsfn] fljs ufFpljsf ldltn] pknAw ufPsf ljj0faf6 b]lvPsf lhGL

fdfgx=tkln adf]lhd ut cf=n]=k=tyf n]=k= k|ltj]bgaf6 b]lvPsf] xbf =^amp()ndash jfjsf

DklQx=d]t Plsg uL jfldTjdf lng kb5

3 rfn k|s[ltsf vr M cy dGqfno ah]6 sfofGog lgb]lzsf cgf kFhLut ah]6af6 rfn vr -

pkef]u_ vr n]Vg gldNg] Jojyf 5 demfnLof uf=lj==n] cgbfg kFhLutaf6 dlxnf jo+]ljsfnfO

emf]nf vlb uL =)ndash eQfgL lbPsf] kfOof] rfn ah]6 pkzLifsaf6 vr gn]lv kFhLut

ah]6af6 n]v]sf] = )ndash lgodDdt b]lvPg

4 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f]] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnoaf6

k|fKt k]ZsL km5of6 ug jfFsLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif lbPsf]

k]ZsL km5of6 eO uf=lj==sf] =^)ampndash k]ZsL jfFsL b]lvPsf]n] lgodgf km5of6 ugkg]

b]lvG5

5 gub dfHbft M cflys sfolalw P]g ) sf] bkmf df lhDd]af Aoltmn] cfkmgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tsf] ef]nL kN6 lhGL dfn dfg eP ft lbg leq

oyfyfgdf bflvnf uL gt]tf v8f ug kg]tyf f] gu] ljefluo k|dvn] k|ltzt Dd hljfgf

uL gub bflvfnf ug nufO ssf] dfqf cgf k|rlnt sfgg adflhd laefluo sfafxL d]t

ug ufpg Sg] Aoayf 5 ldlt )ampamp Ddsf sff]afsf] cflys laa0fdf gub afFsL

b]lvPsf] sd xfn Dd gukflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf] Aoayf cgf

sfafxL uL DalGwtaf6 =(($$ndash cn ug kg] b]lvG5

6 n]vfk|0ffnL yflgo lgsfo cflys k|zfg DalGw lgodfanL)^$ adf]lhd ufpFlasf ldltsf]

xsdf gubdf cwflt bf]xf]f] n]vf k|0ffnL gukflnsfsf] xsdf k|f]befaL n]vfk|0ffnL fVg kg] Aoayf

ePtfkgL bf]xf]f] n]vfk|0fnL k|f]efaL n]vf k|0ffnL fv]sf] kfOPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 72

7 of]hgf 5gf6 M yflgo zfg P]g )tyf lgodfjnL ) adf]lhd yflgo lgsfon] +rfng ug] of]hgf 5gf6 tyf

sfoGjogdf dfa]L kfbzLtf ufpFdividegu klbaf6 kflt xgkg]df of]hgf 5gf6 tyf sfoGaog DjGwdf of]hgfdf

xeflutfsf] c+z vNg]uL clen]v fv]sf] b]lvPg DkGg of]hgfsf] fahlgs gjfO ePsf] b]lvPg tyf of]hgf pkef]Stmf ldltdf xtfGt0f ePsf] b]lvPg

8 cfGtls lgoGq0f M k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL

agfpgkb5 o pk dxfgukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL dfg

vlb ubf vlb cfb]z bflvnf lkf]6 tof uL dfg vlb ubf vlb cfb]z tyf bflvnf lkf]6 lhGL

vftfdf btf uL clen]v gfv]sf] lhGL vftfdf dfgsf] dNo xLt clen]]]v gfv]sf] dfndfg

vlb ubf nfut cgdfg tof gu]sf] k|To]s uf=la==divideg=kf= n] cfkmgf] |f]t leqsf] zlIfs efuf]lns

cayf k|fs[lts |f]t cGtut vfgL h+un cGo |f]t ef]lts kawf cGtut 8s kn vfg]kfgL

nufotsf] clen]v tyf |f]tsf] k|f]kmfOn tof gu]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt

lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

81 )amp kmfNug ^ ut] Ddsf] flas ufpFlasf ldltsf] gt]tfx=ufpFFkflnsf cgdfnfO lhDd]afL

fL aaemfy u]sf] b]lvPg lhDd]jfL fL jjemfy ugkb5

9 lhDd]jfL Mflas ufpFlasf ldlt e]lofdf =$amp)ndash x]sf] tyf sNof0fk hJbLdf

=)))))ndashdfHbft x]sf]df gukflnsfdf lhDd]jfL f]sf] 5g lgodfgf lhDd]jfL fg kb5

10 bfloTjM fljssf ufpFF ljsf ldltxn] cfGtls n]vfkLIf0f k|ltj]bg cgf cfo Joo ljj0fdf

b]vfPsf bfloTj sdx=DalGwt lgsfodf k]z u]sf] b]lvPg pQm bfloTj Plsg ul DjlGwt

lgsfodf k]z ugkb5

a]h lylt

of] jif gukflnsf sf] n]vfkLIf0faf6 = sf]8 (^ nfv $$ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =(( xhf lgoldt ugkg] = sf]8 ( nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 73

lvk gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -amp nfv amp xhf of] jif+ cfo -$ sf]8 ^^ nfv ( xhf

d]t - sf]8 $$ nfv ^ xhf cfDbfgL ePsf]df - sf]8 amp nfv xhf vr+ eO+ - sf]8 amp

nfv $ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls n]vfkLIf0f M lvk gukflnsfdf yfgLo lgsfo cflys k|zfg lgodjfnL )^$ sf]

lgod ^ cGtut cfGtls n]vfkLIf0f zfvfsf] Jojyf gePsf] cfGtls n]vfkLIf0f lhNnf dGjo

ldltsf] cfGtls n]vf kLIf0f zfvfaf6 ufPsf] kfOof] lgoldt cfGtls n]vfkLIf0f gxFbf jfL

nuL6 k0f Jojlyt gxg 6f] bflvnf dodf gxg vlb cfb]zdf vr ah]6 zLifs cfkltstfsf]

lx5fk clGtd bflvnf ldlt cflb ljj0f tof gug htf cfGtls lgoGq0f k|0ffnL sdhf] x]sf]

b]lvof] k|rlnt lgodsf] kfngf ul cfGtls lgoGq0f k|0ffnL b[9 jgfpg kb5

2 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f]] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5

sfofnoaf6 k|fKt k]ZsL km5of6 ug jfFsLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb

ut jif lbPsf] k]ZsL km5of6 geO $ uf=lj==sf] jfFsL b]]lvPsf]=((^ndash lgodgf km5of6

ug kb5

3 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL

f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL

k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd

ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )amp$divide)divide Ddsf] sff]afsf] cflys

laa0fdf gub afFsL b]lvPsf] sd xfnDd gukflnsfsf]] +lrt sf]ifdf bflvnf u]sf] kfOPg

sfggsf] Aoayf cgf DalGwtaf6 = 202964ndash cn ul bflvnf ugkb5

4 kf]vLsf] nut M gukflnsf lvk cGtut x]sf] j8f g+= b]lv ) Ddsf fjhlgs P]nfgL ldGx

kf]vLsf] nut lstfa sfod uL 7]Ssf ksectf nufpFg kg]df a j8fxdf x]sf] kf]vLsf] nfut sfod

uL 7]Ssf ksectf nufpFsf] b]lvG5 fljs ufpF ljsf ldltn] 7]Ssf nufpFsf] kf]vLxsf] 7]Ssf sd

xfnDd cn ePsf] b]lvPg pknAw ufPsf kf]vL 7]Ssf ljj0f cgf ljleGg kf]vL 7]s]bfxaf6

cn ug afFsL x]sf] =$))ndash cn ugkb5

5 jSoftf M gukflnsf lvk cGtut x]sf gukflnsfsf btf hUuf tyf fjhlgs 7fpFsf] 6

s73ff tyf 3 knsf] nfut lstfa fvL axfn lgwf0f uL fnafnL ]s8 cWofjlw ug kg]df

)ampdivide)amp kl5 sf] ]s8 fljs uf=lj==df sfot sdrfLsf] aaemfy gu]sf] sf0fn] ]s8

cWofjlw ePsf] b]lvPg lgodfgf sfjfxL uL ]s8 pknAw ufO 7]Ssf aGbf]at uL fljs

aSoftf sd = $amp))ndash cn pk ug kb5

6 hUufafnL M fljs uf=lj== df sfot x]sf sdrfLxsf] nfkjfxLn] gt]tf aaemfy xg gsL

hUufsf] 7]Ssf aGbf]at xg s]sf] b]lvPg hUufsf] ]s8 aaemfy ug nufO hUffsf] 7]Ssf aGbf]at

uL kfgf] aSoftf x]sf] (( dg lsnf] amp) u|fd wfgafnL cn ug kb5

7 rfn k|s[ltsf] vr M cy dGqfno ah]6 sfofGjog lgb]lzsf cgf kFhLut ah]6af6 rfn vr -

pkef]u_ vr n]Vg gldNg] Jojyf 5 gukflnsfn] kFhLut cgbfgaf6 ljleGg j8fsf dlxnf

jo+]ljsfnfO lkmN8df sfd u]jfkt vfhf vr jfkt =$))))ndash eQmfgL lbPsf] kfOof] rfn

ah]6 pkzLifsaf6 vr n]Vgkg]df kFhLut ah]6af6 n]v]sf] =$))))ndashlgod+ut b]lvPg

8 n]vfk|0ffnL M yflgo lgsfo cflys k|zfg DalGw lgodfanL )^$adf]lhd ufpFlasf ldltsf]

xsdf gubdf cwflt bf]xf]f] n]vf k|0ffnL gukflnsfsf] xsdf k|f]befaL n]vfk|0ffnL fVg kg] Aoayf

ePtfklg bf]xf]f] n]vfk|0ffnL k|f]befaL n]vf k|0ffnL fv]sf] kfOPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 74

9 of]hgf 5gf6M yflgo zfg P]g )tyf lgodfjnL )^adf]lhd yflgo lgsfon]

+rfng ug] of]hgf 5gf6 tyf sfo Gjogdf dfa]L kfbzLtf ufpFdividegu klbaf6 kflt

xg kg] df of]hgf 5gf6 tyf sfo fGaog DjGwdf of]hgfdf xeflutfsf] c+z vNg]uL

clen]v fv]sf] b]lvPg DkGg of]hgfsf] fahlgs gjfO ePsf] b]lvPg tyf of]hgf

pkef]Stmf ldltdf xtfGt0f ePsf] b]lvPg

10 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+non] lhGL dfg vlb ubf vlb cfb]z bflvnf lkf]6 tof uL

dfg vlb ubf vlb cfb]z tyf bflvnf lkf]6 lhGL vftfdf btf uL clen]v gfv]sf] lhGL

vftfdf dfgsf] dNo xLt clen]]]v gfv]sf] dfndfg vlb ubf nfut cgdfg tof gu]sf]

gukflnsfn] cfkmgf] |f]t leqsf] zlIfs efuf]lns cayf k|fs[lts |f]t cGtut vfgL h+un cGo

|f]t ef]lts kawf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf |f]t gdfOg jf uf=la=

tyf g=kf sf] k|f]kmfOn tof ugkg]df u]sf] b]vLPg flas ufpFlasf ldltsf] gt]tfx=ufpFFkflnsf

cgdfnfO lhDd]afL fL aaemfy u]sf] b]vLPg k|rnLt P]g lgoddf ePsf j Jojyfsf] kfngf

uL cfGtls lgoGq0f b=9 agfpg kb+5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 ^ nfv ^) xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] = sf]8 $ nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 75

shGxf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - nfv $ xhf of] jif+ cfo -amp sf]8 nfv amp xhf d]t -amp sf]8

amp nfv amp xhf cfDbfgL ePsf]df -amp sf]8 ( nfv amp xhf vr+ eO+ - nfv $( xhf dfHbft x]sf] 5

n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bgM yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf ^) df

ufFpkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfoljlw sfgg adf]lhd yfgLo tx u7g xg

cl3 )amp^ Ddsf] 5sect kdf k|rlnt 9frf adf]lhd cflys k|ltj]bg tof uL +l3o dfldnf tyf yfgLo

ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf 5 o gukflnsfdf fljssf ufpF ljsf

ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf] cflys k|ltj]bg tof u]sf] 5g eg] jsdf ePsf] dfHbft

sd ufpF ljsf ldltn] fljs ufpF ljsf ldltsf] js vftfsf] dfHbft sd ufFpkflnsfsf] vftfdf hDdf u]sf]

5 ldlt )amp kmfug Dd cfGtls cfo wf6L dfHbft afx]s vr eO dfHbft x]sf] sd =$^ndash

sf]if tyf n]vf lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf k7fPsf] b]lvPg

2 cflys ljj0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf ^) adf]lhd ldlt

)amp^ Ddsf] fljs ufpF ljsf ldltsf] k|rlnt 9frf adf]lhd tof u]sf cflys ljj0fdf pNn]v u]sf]

dfHbft sd jsdf x]sf] dfHbft kms x]sf] kfOof] oL ljj0fdf dfj]z ePsf] c+s kms xbf cflys

ljj0fn] xL tyf oyfyks lrq0f u]sf] 5g js tyf cflys ljj0fdf b]lvPsf] kms =$)(ndashsf] dfof]hg

lxfa tof uL kms lxfa ldnfg ug kb5

3 sfofno k|dv cfjf M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ df ufpF kflnsfdf sfot

kbflwsfL tyf sdrfLsf]] nflu cfjfz ljwf Jojyf u]sf] 5g o ufFpkflnsfn]] sfot kbflwsfL tyf

sdrfLsf nflu Sof6 ldrof gukflnsfdf 3 ef8fdf lnO = ()ndash eQmfgL u]sf] kfOof] Dj4 sfgg4ff

Jojyf gulPsf] k|of]hgdf n]v]sf] vr = ^()ndash lgodDdt b]lvPg

4 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf amp( df ufFpkflnsf jf

gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldltsf] rn crn DklQ bfloTj tyf clen]v ToL

sfod ePsf ufFpkflnsf jf gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhflgs ugkg] Jojyf 5

n]vfkLIf0f cjlw )amp$ cfiff9 leq o gukflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL DklQufFpkflnsfsf]

gfddf xtfGt0f ePsf] kfOPg DklQxtfGt0f gxbf xfpg] bkof]u xgSg] b]lvPsf] 5 u7g cfb]z adf]lhd

ufFpkflnsfn] fljs ufFpljsf ldltn] pknAw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx=ut cf=n]=k=tyf n]=k=

k|ltj]bgaf6 b]lvPsf] xbf =(^$ndash jfjsf DklQ x=d]t Plsg uL jfldTjdf lng kb5

5 rfn k|s[ltsf] vr M cy dGqfno ah]6 sfofGog lgb]lzsf cgf kFhLut ah]6af6 rfn vr -pkef]u_ vr n]Vg

gldNg] Jojyf 5 ufFpkflnsfn] uf=lj== cgbfg kFhLutaf6 fljs $ uf=lj==sf dlxnf jo+]ljsfnfO lkmN8df

sfd u]jfkt vfhf vr jfkt =^)))ndash eQfgL lbPsf] kfOof] rfn ah]6 pkzLifsaf6 vr n]Vgkg]df kFhLut

ah]6af6 n]v]sf] = ^)))ndash lgodDdt b]lvPg

6 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f]] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnoaf6 k|fKt k]ZsL km5of6 ug

jfFsLsf] ljj0f cgf fljs ufpFF ljsf ldlt sfod xb ut jif lbPsf] k]ZsL km5of6 geO $ ufpFljsf

ldltsf] =(ndash k]ZsL jfFsL b]lvPsf]n] lgodgf km5of6 ug kb5

7 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf]

ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL gub bflvnf

ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt

)ampamp Ddsf sff]afsf] cflys laa0fdf =amp()ndash gub afFsL b]lvPsf] sd xfn Dd ufpFkflnsfsf]

+lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf] Aoayf cgf sfafxL uL DalGwtaf6 cn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 76

8 n]vfk|0ffnL M yflgo lgsfo cflys k|zfg DalGw lgodfanL )^$adf]lhd ufpFlasf ldltsf] xsdf gubdf

cwflt bf]xf]f] n]vf k|0ffnL gukflnsfsf] xsdf k|f]befaL n]vfk|0ffnL fVg kg] Aoayf ePtfkgL bf]xf]f] n]vfk|0fnL

k|f]efaL n]vf k|0ffnL fv]sf] kfOPg

9 of]hgf 5gf6M yflgo zfg P]g )tyf lgodfjnL )^adf]lhd yflgo lgsfon] +rfng ug] of]hgf 5gf6

tyf sfoGjogdf dfa]L kfbzLtf ufpFdividegu klbaf6 kflt xg kg]df of]hgf 5gf6 tyf sfoGaog DjGwdf

of]hgfdf xeflutfsf] c+z vNg]uL clen]v fv]sf] b]lvPg DkGg of]hgfsf] fahlgs gjfO ePsf] b]lvPg tyf

of]hgf pkef]Stmf ldltdf xtfGt0f ePsf] b]lvPg

10 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL agfpg

kb+5 sfof+non] lhGL dfg vlb ubf vlb cfb]z bflvnf lkf]6 tof uL dfg vlb ubf vlb cfb]z tyf

bflvnf lkf]6 lhGL vftfdf btf uL clen]v fv]sf] b]lvPg lhGL vftfdf dfgsf] dNo xLt clen]]]v fv]sf]

b]lvPg dfndfg vlb ubf nfut cgdfg tof gu]sf] gukflnsfn] cfkmgf] |f]t leqsf] zlIfs efuf]lns cayf

k|fs[lts |f]t cGtut vfgL h+un cGo |f]t eflts kawf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf

|f]t gdfOg jf uf=la= tyf =g=kf sf] k|f]kmfOn tof ugkg]df u]sf] b]lvPg flas ufpFFlasf ldltsf]

gt]tfx=ufpFFkflnsf cgdfnfO lhDd]afL fL aaemfy u]sf] b]vLPg k|rlnt P]g lgoddf ePsf j Jojyfsf]

kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

11 k]ZsLM cflys aif )amp)amp$sf] kmfNug Ddsf] sNof0fk sf=a=sf] cf=n]=ksf] +otm cflys laa0f cgf Psd6

k]ZsL =$ ))ndash vr n]v]sf]df ptm k]ZsL sd sn] sg of]hgfdf lnPsf] xf] f] sf] laa0f k]z gePsf] xbf

=$ ))ndash czn km5of6 ugkb5

12 lxfj ldnfgM cflys aif )amp)amp$ sf] kmfNug Ddsf] sNof0fk ufpF ljsf ldltsf] +otm cflys laa0f

cgf cfo eGbf Aoo = ((ndash a9L b]lvPsf]n] 5fgljg uL sd olsg ugkb5

13 jjemfyM )amp kmfNug ^ ut] Ddsf] flas ufpFlasf ldltsf] gt]tfx=gukflnsf nfO lhDd]afL fL a

aemfy u]sf] b]vLPg flas uf=la==xsf] gt]tfn]vf kLIf0f ufpbf n]vf kLIf0f k|lta]bgdf b]vfPsf clgoldt

a]hxsf] b]lvxfn Ddsf] a]h k]z gePsf]n] a]h nut lstfa k]z ug kb5

14 gub dfHbftM flas ufpFlasf ldlt uf]tfLdf dfHbft =$ndash x]sf] tyf )amp)amp$ df =)))ndash yk hDdf

uL =()ndash dfHbft gukflnsfdf lhDd]jfL fgkb5 Tot uf=kf=shGxfn] OGwg vr =)ndash n]v]sf]df

OGwg vrsf] nu as k]z u]sf] b]lvPg

15 kf]vL 7]SsfM ufpF ljsf ldlt uftfLsf] kf]vL 7]Ssf laa0f cgf )amp)amp b]lv)amp)amp$ Ddsf] nflu kf]vL

7]Ssf =)amp$ndash dWo] =)))))ndash czn ePsf] afFsL =amp$ndash czn km5of6 ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = ^ nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg]

=$ xhf lgoldt ugkg] = nfv amp xhf k]ZsL =$ nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 77

eujfgk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv ( xhf of] jif+ cfo - sf]8 nfv xhf d]t

- sf]8 nfv $ xhf cfDbfgL ePsf]df -$sf]8 $ nfv xhf vr+ eO+ - sf]8 nfv ( xhf dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bgM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd yfgLo tx u7g xg

cl3 )ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof uL +l3o dfldnf tyf yfgLo

ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf 5 o ufFpkflnsfdf fljssf ufpFF ljsf

ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf] cflys k|ltj]bg tof u]sf] 5g eg] jsdf ePsf] dfHbft

sd ufpF ljsf ldltn] fljs ufpF ljsf ldltsf] js vftfsf] dfHbft sd ufpFkflnsfsf] vftfdf hDdf u]sf]

5 ldlt )amp kmfug amp Dd cfGtls cfo wf6L efHbft jfx]s vr eO dfHbft x]sf] sd =$$) ndash

sf]if tyf n]vf lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf k7fPsf] b]lvPg

2 DklQ xtfgt0fM yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf jf

gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn crn

DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL

xtfGt0f xg] Dk0f DklQ sf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg

fjhlgs ugkg] Jojyf 5 n]vfkLIf0f cjwL )amp$ df3 leq o ufpFFkflnsfn] fljs ufpF ljsf ldltdf x]sf]

lhGL DklQufpFFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQ xtfGt0f gxbf xfpg] bkof]u xgSg] b]lvPsf]

5 u7g cfb]z jdf]lhd ufpFFkflnsfn] fljs ufpFljsf ldltn] pknJw ufPsf ljj0fjf6 b]lvPsf lhGL

fdfgx= f] ljj0f pNn]v gePsf DklQ x=d]t Plsg uL jfldTjdf lngkg] b]lvG5

3 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6 ug jf+sLsf]

ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL =))$$))ndash km5of6

geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

gxf lufn ufpFF ljsf ldlt

4 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6 ug jf+sLsf]

ljj0f cgf ljlEGg hgfsf] fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL =

2039554ndash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

5 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug

kg]5 cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]df ljefluo k|dvn]

kRrL k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo

sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jfsf] cflys ljj0fdf gtL rGb]Zj 7fssf]

gub =)ndash jf+sL b]lvPsf] sd xfn Dd ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf] Jojyf

cgf sfjfxL uL DjlGwtjf6 czn ugkb5

Ogjf ufpFF ljsf ldlt

6 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6 ug jf+sLsf]

ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL =)) ndash km5of6 geO

jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 78

7 cflys fxfotfM yflgo lgsfo |f]t klrfng tyf Jojyfkg sfoljlwsf] aFbf gDa -r_ df fhglts bn jf +3

+yfsf JolQmnfO cflys xfotf rGbf ksf jf sfoqmlds xof]u pknAw ufpg lgif]w u]sf] 5 oL sfoljlw

ljkLt buf khf dxf]Tj 7f8L nufot FyfnfO lbPsf] = )))ndash xof]u lgod +dt b]lvPg

eujfgk ufpFF ljsf ldlt

8 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6 ug jf+sLsf]

ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL = 844353ndash km5of6 geO

jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

9 clu|d sM cfos P]g ) sf] bkmf ( cgf clu|d cfos ssectf uL tf]s]sf] dodf bflvnf ugkg] Jojyf 5

cfof]hgfg] vlb ubf P]gsf] Jojyf cgf KnfonfO =ndash clu|d s ssectf tyf bflvnf u]sf] gb]lvPsf]n]

cn ul bflvnf xgkb5

10 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug

kg]5 cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]df ljefluo k|dvn]

kRrL k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo

sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jfsf] cflys ljj0fdf gub jf+sL b]lvPsf]

sd = ndash xfn Dd ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf] Jojyf cgf sfjfxL uL

DjlGwtjf6 czn ugkb5

11 cfGtls n]vfkLIf0fM cflys sfoljlw lgodfjnL )^$ sf] lgod ( -_df sfofnon] cfGtls n]vfkLIf0faf6 lgs]sf

j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ug kg]df k|df0f k]z

uL jf cn pk ug kg]df cn pk uL] a]h nut s66f ufpg kg] Jojyf 5 fljs Ogjf uf=lj==tkm

cfGtls n]vfkLIf0f k|ltj]bgdf pNn]v u]sf] =amp^$ndash sf] j]h km5of]6 u]sf] k|df0f k]z gePsf]n] sfggsf]

Jojyf cgf czn km5of]6 ug kb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv $ xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg]

= xhf lgoldt ugkg] =$$ nfv $amp xhf k]ZsL =^ nfv ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 79

cfxL ufFpkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv ( xhf of] jif+ cfo - sf]8 nfv xhf

d]t

- sf]8 nfv $ xhf cfDbfgL ePsf]df -$ sf]8 $ nfv xhf vr+ eO+ - sf]8 ^ nfv

( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd

yfgLo tx u7g xg cl3 )ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof

uL +l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg]

Jojyf 5 o ufFpkflnsfdf fljssf ufpFF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df

f]sf] cflys k|ltj]bg tof u]sf] 5g eg] jsdf ePsf] dfHbft sd ufpF ljsf ldltn] fljs

ufpF ljsf ldltsf] js vftfsf] dfHbft sd ufpFkflnsfsf] vftfdf hDdf u]sf] 5 ldlt )amp

kmfug amp Dd cfGtls cfo wf6L efHbft jfx]s vr eO dfHbft x]sf] sd =amp$$$ndash

sf]if tyf n]vf lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf gk7fpg]

sfo sfo lgod +ut gb]lvPsf]n] lgoldt ug[kg][ b]vLG5

2 DklQ xtfGt0f MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf

Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

n]vfkLIf0f cjwL )amp$ sflts leq o ufpFFkflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL

DklQufpFFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQxtfGt0f gxbf xfpg] bkof]u xgSg]

b]lvPsf] 5 u7g cfb]z jdf]lhd ufpFFkflnsfn] fljs ufpFljsf ldltn] pknJw ufPsf ljj0fjf6

b]lvPsf lhGL fdfgx= f] ljj0f pNn]v gePsf DklQ x=d]t Plsg uL jfldTjdf lng

kb5

3 jf e|d0f vr M e|d0f vr lgodfjnL )^$ cgf jf eO cfpg] sdrfL jf eO cfPsf]

dfgf kq ofqf u]sf] k|df0f d]t +nUg uL blgs e|d0f eQf vr bfjL ugkb5 ufpFkflnsfsf

k|dv k|zfsLo clws[t gtL efujt ]UdL jf eO cfPsf] Joxf]f hgfO jfunordf sf8df08f j ef8f

=))ndash sf7df08f emfkf =$))ndash emfkfndashlxf =))ndash d]t =^))ndash e|d0f eQf =amp))ndash

blgs eQf lxt k|lt JolQm =())ndash n] bflj uL lghsf kljfsf] d]t=())ndash eQmfgL

lbPsf] kfOof] lghn] e|d0f jLn fy dfgf kq gfv]sf] cltlQm emfkf hfgkg] k|df0f gfv]sf] fy

lghn] cfdf NofPsf] k|dfl0ft xg] dn]kkmfg++ ( klg k|dfl0ft uL fv]sf] kfOPg lgodsf] Jojyf

cgf cfjZos k|df0f j]u vlrnf] xg] uL eQmfgL lnPsf] =()))ndashe|d0f eQf eQmfgL lbPsf]

lgodDdt b]lvPg

4 k|f]Tfxg eQf M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ df ufpFklnsfdf

sfd ug] sdrfLnfO k|f]Tfxg eQf lbg] Jojyf 5g fy cGo ufpFkflnsf DjGwLdf lg0fodf klg

k|f]Tfxg eQfsf] Jojyf 5g sfonon] ufpFkflnsdf sfot $ sdrfLnfO k|f]Tfxg eQf eQmfgL

lbPsf] kfOof] lgod sfgg4ff Jojyf guL =(()ndash eQmfgL lbPsf] lgodDdt b]lvPg

5 ]jf vr M fjhlgs vlb lgodfjnL )^$ sf] lgod df cfjZostfsf] klxrfg guL vlb ug

gkfOg] lgod ) -_ jdf]lhd fjhlgs vlb cgudg sfofnoaf6 hfL ePsf] gdgf af]nkq

DaGwL sfuhftdf x]sf] vlb Demftf cgiquestk 5gf6 ugkg] lgod $ jdf]lhd kfdz ]jf vlb

ubf kfdzbftfn] ugkg] sfdsf] sfo ljj0f tof uL f] jdf]lhd +emftf uL sfo ufpg kb5

ufpF kflnsfn] jtlytL ljj0f tof ug lw g]kfn Soflo 6laquol8ordf kmfo08]zgnfO =$()ndash

eQmfgL u]sf]df lgodfjnLsf k|fjwfg kf gu]sf] cltlQm pQm sfo ug sfoqmd d]t gx]sf]n] o

k|sf eQmfgL u]sf] =$()ndash vr lgod+ut b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 80

6 ljhs M dNo clej[l4s lgodfjnL ) sf] lgod amp df btf ePsf] JolQmn] sg jt jf ]jf

cfklt ubf sljhs lbg kg] Jojyf 5 kfdz bftfsf] eQmfgL ubf s ljhs lnPsf] kfOPg

ljhs k]z guL FyfnfO eQmfgL ePsf] sd DjlGwt cfGtls fhZj sfofnojf6 =23921ndash

s dfof]hg ePsf] k|df0f k]z ug kb5

7 rfn k|s[ltsf] vr M cy dGqfno jh]6 sfofGog lgb]lzsf cgf khLut jh]6jf6 rfn vr -

pkef]u_ vr n]Vg gldNg] Jojyf 5 ufpFFkflnsfn] uflj cgbfg kFhLut ah]6jf6 rfn k|s[ltsf

sfodf jh]6 vr ul eQmfgL lbPsf] kfOof] rfn jh]6 pkzLifsjf6 vr n]Vgkg] sd kFhLut

jh]6jf6 n]v]sf] =$))ndash lgodDdt b]lvPg

8 ljt0f dvL vr M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( df yfgLo lgsfosf]

klifbaf6 cfof]hgfut kdf ah]6 af+8kmf+8 guL klifbaf6 lg0fo gePsf sfoqmd jf cfof]hgfdf

vr ug gkfpg] Jojyf 5 sfofnon] sfoljlw cgfsf sfoqmd 5gf6 guL lhGL fdfg vlb

uL JolQm +yfn] dfu u]sf] cfwfdf ljt0f u]sf] tyf +yfn] vlb u]sf] lan +nUg uL eQmfgL

u]sf] b]lvof] cgudg dNofsg a]u ljt0f ulPsf =^$ndash jfjsf] lhGL fdfgsf]

DalGwt +yf dxsf] vKg] lhGL vftfdf cfDbfgL afFw]sf] k|df0f tyf cgudg k|ltj]bg k]z ugkg]

b]lvG5 fy kz cfifwL vlb tyf ljt0f ug cgudg dNofsg a]u ljt0f ulPsf =27010ndash

jfjsf lhGL fdfgsf] DalGwt +yf dxsf] vKg] lhGL vftfdf cfDbfgL afFw]sf] k|df0f tyf

cgudg k|ltj]bg k]z ug kb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf

of]jifsf] lbPsf] k]ZsL km5of6 geO =775690ndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

10 gub dfHbft cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ug kg]5 cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6

oyfyfgdf bflvnf gu]df ljefluo k|dvn] kRrL k|ltzt Dd hljfgf uL gub bflvnf ug nufO

ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5

ldlt )ampamp Ddsf sff]jf cgf dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd

=$ampampndash jlem lnPsf]df xfn Dd ufpFkflnsfsf] vftfdf hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf

cgf DjlGwtjf6 czn ugkb5

11 k]ZsL jfsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf

of]jifsf] lbPsf] k]ZsL km5of6 geO jf+sL = )ampndash b]lvPsf]n] lgodgf km5of6 ugkg] b]vLG5

tNLk ufpFF ljsf ldlt

12 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfˆgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ugkg]5 cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6

oyfyfgdf bflvnf gu]df ljefluo k|dvn] kRrL k|ltztDd hljfgf uL gub bflvnf ug nufO

ssf] dfqf cgf k|rlnt sfggadf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt

)ampamp Ddsf sff]jf cgf dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd =^^ndash

jlem lnPsf]df xfnDd ufpFkflnsfsf] vftfdf hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf cgf

DjlGwtaf6 czn ugkb5

13 ljt0fdvL sfoqmdM yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( df yfgLo

lgsfosf] klifbaf6 cfof]hgfut kdf ah]6 af+8kmf+8 guL klifbaf6 lg0fo gePsf sfoqmd jf

cfof]hgfdf vr ug gkfpg] Jojyf 5 sfofnon] sfoljlw cgfsf sfoqmd 5gf6 guL lgDgfgf

lhGL fdfg vlb uL JolQm +yfn] dfu u]sf] cfwfdf ljt0f u]sf] tyf +yfn] vlb u]sf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 81

lan +nUg uL eQmfgL u]sf] b]lvof] cgudg dNofsg a]u ljt0f ulPsf =))))ndashjfjsf]

ef8fs8f vlb ug lhGL fdfgsf] DalGwt +yf dxsf] vKg] lhGL vftfdf cfDbfgL afFw]sf]

k|df0f tyf cgudg k|ltj]bg k]z ugkb5

14 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf

of]jifsf] lbPsf] k]ZsL km5of6 geO = amp(ndash jf+sL b]lvPsf]n] lgodgf km5of6 ug kb5

15 kf]vLsf] 7]Ssf M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod ^amp df yfgLo

lgsfon] cfGtls cfo +sngsf] nflu 7]Ssf aGbf]jt ug Sg] Jojfyf f]xL lgodfjnL sf] lgod

amp-_df yfgLo lgsfon] ljleGg sf0faf6 cnxg gsL afFsL x]sf] aSoftf sd cn ug

jSoftf cnL sfoof]hgf agfO sd cn pk ugkg] Jojyf 5 o ufljn] )ampamp df

kf]vLx=af]nsaf]nsf] dfWodaf6 jifsf] nflu 7]Ssf nufpFsf]df xfn Dd lgDgfgf p7g afFsL=

)ndash sd ljleGg saf]nstfaf6 cn ugkb5

lkk|f k|=lk= ufpFF ljsf ldlt

16 gub dfHbft cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfˆgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ugkg]5 cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6

oyfyfgdf bflvnf gu]df ljefluo k|dvn] kRrL k|ltztDd hljfgf uL gub bflvnf ug nufO

ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5

ldlt )ampamp Ddsf sff]jf cgf dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd

=$$ampndash jlem lnPsf]df xfnDd ufpFkflnsfsf] vftfdf hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf

cgf DalGwtaf6 czn ugkb5

17 of]hgf a]u vrM fljs ufpF lsf ldltxn] nlIft sfoqmd +rfngubf ufpF klifbaf6 jLs[t

ePsf of]hgfxdf dfq vr ugkg] Jojyf ePsf]df sdrfL ldng tyf cleefjs e]nf sfoqmd

+rfng ul =))))ndash vr n]v]sf] kfOof] klifbaf6 kf gePsf sfoqmddf =))))ndash vr

u]sf] lgodDdt b]lvPg

18 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf

of]jifsf] lbPsf] k]ZsL =(amp$ndash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ug kb5 `

fljs xssectL uf+p ljsf ldlt

19 cfGtls n]vfkLIf0f M yflgo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df

ufFpljsf ldltsf] n]vfkLIf0f lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f zfvfaf6 xg] Jojyf

5 lh=lj== cfGtls n]vfkLIf0f zfvfaf6 o uf=lj==sf] o jifsf] cfGtls n]vfkLIf0f ePsf]

kfOPg lhDd]jfL tf]lsPsf] sfo gufpg]nfO lhDd]jf jgfpg kb5

20 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL

f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL

k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd

ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jf cgf

dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd =50026ndash jlem lnPsf]df xfn Dd

ufpFkflnsfsf] vftfdf hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf cgf DjlGwtjf6 czn ugkb5

21 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 82

)amp)amp Dd lbPsf] k]ZsL =1067869ndash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ug

kb5

cfxL uf+p ljsf ldlt

22 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL

f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL

k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd

ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jf cgf

dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd =116951ndashjlem lnPsf]df xfn Dd

ufpFkflnsfsf] vftfdf hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf cgf DjlGwtjf6 czn ug kb5

23 cfos bflvnf M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf]

sfL gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf

bflvnf uL gt]tf v8f ug kg] Jojyf 5 ufljn] rfn vftf tyf kFhLut vftfjf6 ljleGg vlbsf]

eQmfgL ubf ssectf ulfv]sf] clu|d cfos Djlwt fhZj vftfdf hDdf u]sf] kfOPg sfggsf]

Jojyf cgf ssectf u]sf] s =$ndash DjlGwt fhZj vftfdf bflvnf ugkb5

24 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif

)amp)amp Dd lbPsf] k]ZsL =3793407ndashkm5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

25 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^-_df sfofnon] cfGtls

n]vfkLIf0faf6 lgs]sf j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt

ufO jf k|df0f k]z ug kg]df k|df0f k]z uL jf cn pk ugkg]df cn pk uL] a]h nut

s66f ufpg kg] Jojyf 5 cfGtls n]vfkLIf0f k|ltj]bgdf pNn]v u]sf j]hx=km5of]6 u]sf]

k|df0f k]z gePsf]n] =$)()ndash sfggsf] Jojyf cgf czn km5of]6 ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 $^ nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] = nfv ^ xhf tyf k]ZsL = nfv ( xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 83

lji0fk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv ( xhf of] jif+ cfo - sf]8 nfv xhf d]t

- sf]8 nfv $ xhf cfDbfgL ePsf]df -$ sf]8 $ nfv xhf vr+ eO+ - sf]8 ^ nfv ( xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd yfgLo tx u7g

xg cl3 )ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof uL +l3o dfldnf tyf

yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf 5 o ufFpkflnsfdf fljssf

ufpFF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf] cflys k|ltj]bg tof u]sf] 5g ldlt

)amp kmfug amp Dd cfGtls cfo wf6L efHbft jfx]s vr eO dfHbft x]sf] sd = $^(ndash sf]if tyf

n]vf lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf k7fPsf] b]lvPg

2 cflys ljj0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) jdf]lhd ldlt

)ampamp Ddsf] fljs ufpF ljsf ldltn] k|rlnt 9frf jdf]lhd tof u]sf cflys ljj0fdf pNn]v

u]sf] dfHbft sd jsdf x]sf] dfHbft kms x]sf] kfOof] ufpF kflnsfn] ldlt )amp$ df fljs ufpF

ljsf ldltsf] js vftfdf x]s]f sd ufpF klnsfsf] +lrt sf]ifdf 6laquofGkm ufPsf] 5 oL ljj0df dfj]z

ePs c+fs8fx=kms xbf cflys ljj0fn] xL tyf oyfyks lrq0f u]sf] 5g js tyf cflys ljj0fdf

uf lj sf b]lvPsf]] kms = 1199666ndashsf] dfof]hg lxfj tof uL kms lxfj ldnfg xg kb5

3 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf

jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] tyf

Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 n]vfkLIf0f cjwL )amp$ sflts leq o ufpFFkflnsfn] fljs $ ufpF ljsf ldltdf x]sf]

ejg df]6fOsn nufot ^^ k|sfsf ljleGg lhGL DklQ ufpFFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg

u7g cfb]z jdf]lhd ufpFFkflnsfn] fljs ufpFljsf ldltn] pknJw ufPsf ljj0fjf6 b]lvPsf lhGL

fdfgx= f] ljj0f pNn]v gePsf DklQx=d]t Plsg uL jfldTjdf lng kb5

4 36L dfHbft M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf ufpF ljsf ldltsf] cfKgf]

cfDbfgLsf] sd cfufdL cflys jifsf nflu lhDd]jfL fL n]vf fVgkg] Jojyf 5 fljs $ ufpF ljsf

ldltn] cflys jif )ampamp sf] n]vffkLIf0f k|ltj]bg fy +nUg cflys ljj0fsf] dfHbft eGbf 36L dfHbft

f]sf] kfOof] k|ltj]bgdf b]lvPsf] eGbf 36L dfHbft fbf sd lxgfldgf xg] ePsf]n] kms k]sf] =ampamp (ndash

sf] lxfj ldnfg uL 36L dfHbft f]sf] sd DjlGwtjf6 czn ug[kb5

5 cgkflts eQmfgLM yfgLo lgsfo cflys k|zfg lgodfjnL)^$ sf]bkmf df yfgLo lgsfon] pkef]Qmf

ldlt+u sfdsf] Demftf ubf pkef]Qmf ldltn] ug] of]ubfgsf] sd vnfpg kg] f]xL adf]lhd sfod ePsf]

pkef]Qmf ldltsf] of]ubfg eGbf sd sfd DkGg e lgordf aLn dNofIacuteg k|ltj]bg k|fKt ePdf f]xL cgiquestk

yfgLo lgsfoaf6 Joxf]lg]] sdnfO klg f]xL cgkftdf sd uL eQmfgL ulg] Jojyf 5 o ufpFFkflnsfn]

pkef]Qmf ldltjf6 sfo ufPsf]df lgodsf] Jojyf jdf]lhd pkef]Qmfsf] of]ubfg = amp)ndash sd eO j9L

eQmfgL xg uPsf] sd cn ugkb5

6 nfut xeflutf M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] jbf ) df sfoqmd jf

cfof]hgf +rfng ubf ufpF ljsf ldlt lhNnf ljsf ldltn] ) k|ltzt df sd gxg] uL hggtdbfg

lgwf0f uL sfo ufpg kg] Jojyf 5 ufpFkflnsfn] pkef]Qmf dLtLsf] sfddf ) k|ltzt eGbf 36L

hggtdbfg xg] uL pkef]Qmfjf6 sfo ufPsf] kfOof] sfoljlwsf] Jojyf cgf = ^(ndash 36L hggtdbfg

b]lvPsf] lgodDdt b]lvPg

7 rfn k|s[ltsf] vr M cy dGqfno jh]6 sfofGog lgb]lzsf cgf khLut jh]6jf6 rfn vr -pkef]u_ vr

n]Vg gldNg] Jojyf 5 ufpFkflnsfn] uflj cgbfg khLutjf6 fljs $ ufljsf dlxnf jo+]ljsfnfO

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 84

lkmN8df sfd u]jfkt oftfoft vr =amp^))ndash eQmfgL lbPsf] kfOof] rfn jh]6 pkzLifsjf6 vr gn]lv

kFhLut jh]6jf6 n]v]sf] =amp ))ndash vr lgod+ut b]lvPg

8 nfut cgdfg M fjhlgs vlb P]g )^ sf] lgod df fjhlgs lgsfon] sg klg vlbsf] nflu nfut

cgdfg tof ug kg] Jojyf 5 ufpFkflnsfn] sfdsf] nfut cgdfg tof tyf jLs[t guL j6f kfdzbft[

kmd+u lw cflys k|tfj dfu uL k]z ePsf cflys k|tfj dWo] 36L cflys k|tfj k]z ug]+u +emftf u]sf]

5 Ogf]e]l6j ldl8of k|f=ln nufot ljleGg kmdFu = (($$ndasho k|sfsf] vlb sfo lgod+ut b]lvPg

9 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL

==())ndash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

lji0fk -k|=f=_ ufpFF ljsf ldlt

10 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf

Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf 5 ldlt )ampamp Ddsf sff]jf cgf dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd jlem

lnPsf]df xfn Dd ufpFkflnsfsf] vftfdf =)ndash hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf cgf sfjfxL

uL DjlGwtjf6 czn ugkb5

11 dfnkf]t M ufpF ljsf ldltn] +sng u]sf] dfnkf]t jfktsf] sdsf] k|ltzt lhNnf ljsf ldltdf

k7fpg kg] Jojyf 5 ufljn] ldlt )amp$ n]lv kmfugDd +sng u]sf] dfnkf]t = ampndash lhNnf ljsf

ldltsf] sf]ifdf bflvnf u]s]f kfOPg lgodfgf =(ndash lhNnf dGjo ldlt sf]ifdf bflvnf ugkb5

12 cfos ssectL M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL

gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf

v8f ug kg] Jojyf 5 ufljn] ljleGg vlbsf] eQmfgL ubf ssectf ulfv]sf] clu|d cfos tyf kflgtlds

sdrfLsf] tnj vr ssectf u]sf] kflgtlds s Djlwt fhZj vftfdf hDdf u]sf] kfOPg sfggsf] Jojyf

cgf ssectf u]sf] s =ndash DjlGwt fhZj vftfdf bflvnf ugkb5

13 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL =amp($ndash

km5of6 geO jf+sL b]lvPsf]n] lgodfgf km5of6 ugkb5

fhk ufpFF ljsf ldlt

14 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf ljlEGg hgfsf] fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf]

k]ZsL = 2039554ndash km5of6 geO jf+sL b]lvPsf]n] lgodfgf km5of6 ugkb5

15 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf

Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf 5 ldlt )ampamp Ddsf sff]jfsf] cflys ljj0fdf gub jf+sL b]lvPsf] =()ndash xfnDd

ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf] Jojyf cgf sfjfxL uL DjlGwtjf6 czn

ugkb5

16 kf]vLsf] 7]Ssf M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod ^amp df yfgLo lgsfon]

cfGtls cfo +sngsf] nflu 7]Ssf aGbf]jt ug Sg] Jojyf cgf ufljn] )amp$^ df j6f kf]vLsf]

jifsf] nflu 7]Ssf j9fj8sf] rgf 6f u]sf]df hgfn] dfq lsg+=) kf]vLsf] 7]Ssf =amp)ndash df sf

u]sf]df ufljn] dfq 7]Ssfdf xeflu ePsf] hgfO f] jf]nkq 2 uL kg rgf 6f u]s]f kfOof] kg rgf

6f ubf j6 kf]vLsf] clu|d lstf jemfPdf k|ltzt 56 lbg] pNn]v u]sf]df klxn] 2 u]sf] jf]nkq eGbf

36] = )))ndash df sjf]n u]sf] tyf jf+sL kf]vL sf] qmd )))ndash ()))ndash df sf ePsf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 85

klxn] k]sf] dfq jf]nkq 2 ug kfOg] sfggL cfwf j]u jf]nkq 2 uL ufljnfO = ()ndash gf]Sfg kf]sf]

5 oL ljgf cfwf jf]nkq 2 ug] pk sfjfxL xgkb5

161 yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod amp) 7]s]bfn] Demftfsf] dodf 7]s

cgfsf] Dk0f 7]s sd Psdi6 aemfPdf cflrTo x]L a9Ldf bz k|ltztDd 56 lbg lsg] Jojyf 5

ufpFkflnsfn] 7]s]bf +Ghosdf ofbj Fusf] 7]Ssfdf Psdi6 jifsf] sd gjemfPsf]df lgodsf] Jojyf

k|ltsn xg] uL k|ltzt 56 lbO rngkhL hfL u]sf] 5 o k|sf 7]s c+s k gjemfPsf]df ufpFkflnsfsf]

cfodf gf]Sfg xg] uL 56 lbO rngkhL hfL ug] pk sfjfxL xgkb5 o k|sf sf] sfojf6 ufljsf]

cfDbfgL 36L ePsf] =$amp)ndash cn ug[kb5 fy Ps JolQmn] sf u]sf] 7]Ssfjf6 of] jif =$)$ndash

czn ePkl5 dfq rngkhL lbgkg]df =ndash 36L czn gxb rngkhL lbPsf] 5

17 s ljhs M dNo clej[l4 s lgodfjnL ) sf] lgod amp df btf ePsf] JolQmn] sg jt jf ]jf cfklt

ubf k|fksnfO sljhs lbgkg] Jojyf 5 ldltn] fx 6laquo]8Af6 =amp())ndash df l8se df]6fOsn x]Nd]6

nufotsf cGo DjlGwt fdfg vlb u]sf]df f] kmdn] s ljhs lbPsf] kfOPg ljhs j]u eQmfgL lbPsf]

=))ndash vr lgod+ut b]lvPg

18 cfos M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f

ug kg] Jojyf 5 ufljn] tnj vr n]Vbf ssectf u]s]f fdflhs Iff s =$amp)ndash ljleGg vlbsf] eQmfgL

ubf ssectf ulfv]sf] clu|d cfos ndash Djlwt fhZj vftfdf hDdf u]sf] kfOPg sfggsf] Jojyf cgf

ssectf u]sf] s sd =amp(ndash fhZj vftfdf bflvnf ugkb5

19 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL =(ndash

km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

20 bflvnf M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf]

ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL gub

bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf

5 tTsflng lra ho sdfsf] gfddf =))ndash nfn jxfbsf] gfddf x]sf] gub dfHbft = (()ndash

d]t =()ndash xfnDd klg bflvnf gePsf]n] sfgg jdf]lhd DjlGwtjf6 czn uL +lrt sf]if bflvnf

ugkb5

21 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^-_df sfofnon cfGtls n]vfkLIf0faf6

lgs]sf j]h clGtd n]vfkLIf0f xgeGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ugkg]df

k|df0f k]z uL jf cn pk ugkg]df cn pk uL] a]h nut ssectf ufpg kg] Jojyf 5 cfGtls

n]vfkLIf0f k|ltj]bgdf pNn]v u]sf] )ampamp sf] clu|d cfos jxfn s d]t =)$)ndash nufotsf j]h

km5of]6 u]sf] k|df0f k]z gePsf]n] sfggsf] Jojyf cgf czn km5of]6 ugkb5

nlIdk ufpF ljsf ldlt

22 fhZj bflvnfM cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg

jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf 5 ldlt )amp$ b]lv )ampamp Dd dnfkf]tjfkt sff]jfsf] cflys ljj0fdf gub jf+sL b]lvPsf]

sd =)(($ndash xfnDd gubL lbjf6 cfDbfgL ePsf] sd n]vfkLIf0f cjwLDd klg ufpFkflnsfsf] +lrt

sf]ifdf bflvnf u]sf] kfOPg sfggsf] Jojyf cgf sfjfxL uL DjlGwtjf6 czn ug[kb5

23 lhGL cfDbfgL M cflys sfoljlwL P]gsf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL lhGL

dfnfdfg ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f ug kg]5 Dofbleq klg gt]tf v8f gug] lhDd]jf

JolQmnfO Ps tx dflysf] clwsfLn] snd lkR5] krf iquestkofF jf lauf]sf] bz k|ltztDd hljfgf ug Sg]

Jojyf 5 ufpF ljsf ldltn] vlb u]sffdfgx=lhGL cfDbfgL jfw]sf] kfOPg lhGL vftfdf cfDbfgL

gjfwL vlb u]sf] sd =ndash lgod+ut b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 86

24 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL = $(ampndash

km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

25 cfGtls n]vfkLIf0fM cflys sfoljlw lgodfjnL )^$ sf] lgod (^-_df sfofnon] cfGtls n]vfkLIf0faf6

lgs]sf j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ug kg]df

k|df0f k]z uL jf cn pk ug kg]df cn pk uL] a]h nut s66f ufpg kg] Jojyf 5 cfGtls

n]vfkLIf0f k|ltj]bgdf pNn]v u]sf] =(ndash sf] km5of]6 u]sf] k|df0f k]z gePsf]n] sfggsf] Jojyf cgf

czn km5of]6 ugkb5

ynfxf s6fxf ufpF ljsf ldlt

26 fhZj bflvnfM cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf

Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf 5 ldlt )amp$ b]lv )amp +sng u]sf] dnfkf]tjfkt sd = ampndash xfn Dd klg

ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf] Jojyf cgf sfjfxL uL DjlGwtjf6 czn

ugkb5

27 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL = 1187521ndash

km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

28 clu|d cfos M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf

Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf 5 j8fn] eQmfgLdf ssectL u]sf] clu|d cfos =^^$ndash jiffGt Dd klg bflvnf u]sf] kfOPg sfggsf]

klwL leq xL ssectL u]sf] =^^$ndash clu|d cfos sd DjlGwt fhZj vftfdf bflvnf ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 amp nfv ) xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] =$ nfv ^^ xhf lgoldt ugkg] =(( nfv amp$ xhf tyf k]ZsL = sf]8 ^ nfv amp) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 87

jlofk66L ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -$ nfv $( xhf of] jif+ cfo -^ sf]8 nfv xhf d]t -^

sf]8 ^ nfv $ xhf cfDbfgL ePsf]df -^ sf]8 $ nfv xhf vr+ eO+ -^$ nfv xhf dfHbft x]sf] 5

n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM 1 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd yfgLo tx u7g

xg cl3 )ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof uL +l3o dfldnf tyf

yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf 5 o ufFpkflnsfdf fljssf

ufpFF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf] cflys k|ltj]bg tof u]sf] 5g eg] jsdf

ePsf] dfHbft sd ufpF ljsf ldltn] fljs ufpF ljsf ldltsf] js vftfsf] dfHbft sd ufpF kflnsfsf]

vftfdf hDdf u]sf] 5 ldlt )amp kmfug amp Dd cfGtls cfo wf6L efHbft jfx]s vr eO dfHbft

x]sf] uf lj sf] sd =8996451 ndash sf]if tyf n]vf lgoGqs sfofnodf lkmtf gug] cflys ljj0f

tof uL tf]lsPsf] lgsfodf k7fPsf] b]lvPg

2 lxfj ldnfgM yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod $-_ cgf lhNnf ljsf ldltsf]

cfKgf] cfDbfgLsf] sd cfufdL cflys jifsf nflu lhDd]jfL fL n]vf fVgkg] Jojyf 5 sfofnon] k]z

u]sf] Plss[t cfo Joo ljj0f cgf =))))mdash sf] lxfj ldnfg gePsf]n] lgodfgf lxfj ldnfg

ugkb5

3 DklQxtfGt0f MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf

jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg]

Jojyf 5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo

txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 n]vfkLIf0f cjwL )amp$ sflts leq o ufpFFkflnsfn]

fljs ufpF ljsf ldltdf x]sf] lhGL DklQ ufpFFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQ

xtfGt0f gxbf xfpg] bkof]u xgSg] b]lvPsf] 5 u7g cfb]z jdf]lhd ufpFFkflnsfn] fljs ufpFljsf

ldltn] pknJw ufPsf ljj0fjf6 b]lvPsf lhGL fdfgx= f] ljj0f pNn]v gePsf DklQ x=d]t Plsg

uL jfldTjdf lng kb5

4 ef8f eQmfgL M+l3o dfldnf tyf yflgo ljsf dGqfnosf] r=g+ amp ldlt )amp$$ sf] klkqaf6 a

guklnsfpk dxfgukflnsf dxfgukflnsf tyf ufpFkflnsfxn] dx+uf] ef8f lt] jfL fwg k|of]u ug

f]s nufPsf]df o sfofnon] ldlt )amp$ b]lv )amp$ cfiff9 dfGtDdsf] nflu k|ltlbg =$)))ndash sf

bn] ef8f ltg] uL jfl fwg ef8fdf lnPsf] b]lvof] oL dGqfnosf] lgb]zg ljkLt )amp$$ b]lv )amp$

cfiff9 dfGtDd amp lbgsf] ef8f =))))ndash eQmfgL lbPsf] lgodDdt b]lvPg

5 nfut cgdfg M fjhlgs vlb P]g )^ sf] lgod df fjhlgs lgsfon] sg klg vlbsf] nflu nfut

cgdfg tof ugkg] Jojyf 5 sfofnon] j8f g+= b]lv Ddsf] af6f] ddt jfkt =(ndash vr n]v]sf]df

nfut cgdfg sfdsf] dNof+sg tyf sfoDkGg k|ltj]bg +nUg u]sf] kfOPg oL lgoddf ePsf] Jojyf

adf]lhdsf] k|s[of kf guL eQmfgL lbPsf] lgodDdt b]lvPg

6 s ljhs M dNo clej[l4 s P]g ) sf] bkmf ^ cgf cfkltstfn] lt kjssf] s ljhs k]z ugkg]

Jojyf 5 t gdfdL Knfo nxfgmdash n] ljhs g+= xftn] n]lv s ljhs hfL u]sf] b]lvPsf]n] pQm ljnaf6

eQmfgL ePsf] d=c=s sd =266335ndash DaGwdf d=c=s dfof]hg ePsf] k|df0f k]z ugkb5

7 ljt0f dvL vr M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( df yfgLo lgsfosf] klifbaf6

cfof]hgfut kdf ah]6 af+8kmf+8 guL klifbaf6 lg0fo gePsf sfoqmd jf cfof]hgfdf vr ug gkfpg] Jojyf

5 sfofnon] sfoljlw cgfsf sfoqmd 5gf6 guL ljleGg lhGL fdfg vlb uL JolQm +yfn] dfu u]sf]

cfwfdf ljt0f u]sf] tyf +yfn] vlb u]sf] lan +nUg uL eQmfgL u]sf] b]lvof] fljs hfgsLgu uf=lj==

sf] dlxnf nlIft sfoqmd cGtut lnfO d]lzg vlb uL ljt0f df cgudg dNofsg a]u ljt0f ulPsf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 88

=$))mdash jfjsf] lhGL fdfgsf] DalGwt +yf dxsf] vKg] lhGL vftfdf cfDbfgL afFw]sf] k|df0f tyf

cgudg k|ltj]bg k]z ug[kb5

8 klifb lg0fo a]u vrM yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( df yfgLo lgsfosf]

klifbaf6 cfof]hgfut kdf ah]6 af+8kmf+8 guL klifbaf6 lg0fo gePsf sfoqmd jf cfof]hgfdf vr ug

gkfpg] xeflutfdns of]hgf thdfsf] r0f k|s[of adf]lhd of]hgf 5gf6 ugkg+ sfo+qmd +rfng ubf+

sfoljlwdf pNn]lvt cfof]hgf sfofGjog pkef]Qmf ldlt nufotsf k|rlnt sfgg sfo+ljlwn] tf]s]sf

k|fjwfgx=kfngf ugkg] Jojyf 5 fljs srgfL uf=lj== xfn uf=kf= j8f gDa n] $ hgf h]i7

gfulsnfO Ddfg jfkt = $^()mdash vr u]sf]df f] DalGw klifbdf lg0fo ePsf] b]lvPg fy sfoqmd

vrnfO k|dfl0ft ug] kmf]6f] jf k|ltj]bg d]t tof gu]sf]n] sfoljlw ljkLt u]sf] vr lgodDdt b]lvPg

9 nfut xeflutf M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] jbf ) df sfoqmd jf

cfof]hgf +rfng ubf ufpF ljsf ldlt lhNnf ljsf ldltn] ) k|ltzt df sd gxg] uL hggtdbfg

lgwf0f uL sfo ufpg kg] Jojyf 5 ufpF kflnsfn] j8f gDa sf] 8s ddt u|fe]n ug] pkef]Qmf

ldlt j8f g+= mdash( Dd nfO ef=g+= ldlt )amp$) af6 t]|f] lgEuml ljnaf6 ePsf] vb sfo = $^^(ndash

dWo] ) k|ltztn] xg] gtdbfg = $^ (^ ssectf uL = amp^ndash eQmfgL ugkg]df = ^)$ndash eQmfgL

u]sf] kfOof] oL vb kfpg] eGbf a9L ePsf] eQmfgL =(ndash DalGwt pkef]Qmf ldltaf6 cn ug

kb5

10 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL km5of6

geO jf+sL = 15933287ndashb]lvPsf]n] lgodgf km5of6 ugkb5

hfgsL gu ufpFF ljsf ldlt

11 cfos bflvnf M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL

gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL

gt]tf v8f ug kg] Jojyf 5 sfofnon] dgsfdgf 6]laquo8 ln+s nxfg lzj zDe 6Ln kmlgr nxfg af6 ssectf

u]sf] =3943ndash clu|d s bflvnf gu]sf]n] lgodfgf cn uL bflvnf ugkb5

12 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL =387919ndash

km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

alofksectL ufpFF ljsf ldlt

13 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg

jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf

uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg

Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jfsf] cflys ljj0fdf gub jf+sL b]lvPsf] sd =22202ndash

xfn Dd ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf] Jojyf cgf sfjfxL uL DjlGwtjf6

czn ug kb5

14 ljn ekfO M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ adf]lhd yflgo lgsfon] vr ubf

ljnekfO lxtsf] n]vf fVgkg] Jojyf 5 uf=lj== af6 afn ljjfx lj4 sfoqmd ljljw vr=$$)ndash

n]v]sf]df ljn ekfO +nUg u]sf] gkfPsf]n] vr k|dfl0ft xg] k|df0f k]z ugkb5

15 kf]vLsf] 7]Ssf M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod ^amp df yfgLo lgsfon]

cfGtls cfo +sngsf] nflu 7]Ssf aGbf]jt ug Sg] Jojyf f]xL lgodfjnLsf] lgod amp-_df yfgLo

lgsfon] ljleGg sf0faf6 cnxg gsL afFsL x]sf] aSoftf sd cn ug jSoftf cnL sfoof]hgf agfO

sd cn pk ugkg] Jojyf 5 o ufljn] )ampamp df kf]vLx=af]nsaf]nsf] dfWodaf6 jifsf] nflu

7]Ssf nufPsf]df xfnDd =545590ndash p7g afFsL sd ljeLGg ) saf]nstfaf6 cn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 89

16 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL km5of6

geO =1439922ndashjf+sL b]lvPsf]n] lgodgf km5of6 ug kb5

lhemfn ufpFF ljsf ldlt

17 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf

Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf 5 ldlt )ampamp Ddsf sff]jf cgf dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd

=10857ndash jlem lnPsf]df xfnDd ufpFkflnsfsf] vftfdf hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf cgf

DjlGwtjf6 czn ug[ kb5

18 k|df0f j]u vrM yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ adf]lhd yflgo lgsfon] vr ubf

ljnekfO lxtsf] n]vf fVgkg] Jojyf 5 sfofnon] ljn d]t gfvL = )))ndash vr n]v]sf]df] vr

k|dfl0ft xg] k|df0f k]z ugkb5

19 cfos bflvnf M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL

gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL

gt]tf v8f ug kg] Jojyf 5 sfofnon] df]6 fOsn vlb ul +hLj gtj0f c6f] ]G6 ldrofnfO d=c=s

afx]s =())ndash eQmfgL u]sf]df lgodfgf = k|ltzt clu|ds s66f guL eQmfgL u]sf]n] =3208ndash

cn uL bflvnf ugkb5

20 ljt0f dvL vr M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( df yfgLo lgsfosf] klifbaf6

cfof]hgfut kdf ah]6 af+8kmf+8 guL klifbaf6 lg0fo gePsf sfoqmd jf cfof]hgfdf vr ug gkfpg] Jojyf

5 sfofnon] sfoljlw cgfsf sfoqmd 5gf6 guL lhGL fdfg vlb uL JolQm +yfn] dfu u]sf]

cfwfdf ljt0f u]sf] tyf +yfn] vlb u]sf] lan +nUg uL eQmfgL u]sf] b]lvof] ljt0f ulPsf fdu|L

dfuadf]lhd pkof]u eP gePsf] DaGwdf k|fljlwsaf6 dNofsg ug] lhGL fdfg shf afn Sna cWoIf

s[i0fb]j bfnufot +yfn] pkof]u u] gu]sf] cgudg ug] gu]sf]n] ljt0f u]sf fdfu|L tyf lhGL

JolQmut k|of]hgdf k|of]u eO bkof]u xg] Defjgf b]lvG5 cgudg dNofsg a]u ljt0f ulPsf

=amp)$)mdashjfjsf] lhGL fdfgsf] DalGwt +yf dxsf] vKg] lhGL vftfdf cfDbfgL afFw]sf] k|df0f tyf

cgudg k|ltj]bg k]z ug kb5

21 s ljhs M dNo clej[l4 s P]g ) sf] bkmf ^ cgf cfkltstfn] ltkjssf] s ljhs k]z ugkg]

Jojyf 5 t gdfdL Knfo nxfgmdash n] ljhs g+= xftn] n]lv s ljhs hfL u]sf] b]lvPsf]n pQm ljnaf6

eQmfgL ePsf] d=c=s sd = 9178mdashDaGwdf d=c=s dfof]hg ePsf] k|df0f k]z ugkb5

22 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL

=541600mdash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

srgfL ufpFF ljsf ldlt

23 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cf gf] lhDdfdf cfPsf] sfL gubL f]xL lbg jf

Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt Dd hljfgf uL

gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf 5 ldlt )ampamp Ddsf sff]jf cgf dfnkf]t kGhLs0f tyf lkmfl btjfktsf] sd

=63135mdashjlem lnPsf]df xfnDd ufpFkflnsfsf] vftfdf hDdf gu]sf] kfOPsf]n] sfggsf] Jojyf cgf

DjlGwtjf6 czn ugkb5

24 cfos M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL gubLsf]

xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf uL gt]tf v8f

ugkg] Jojyf 5 sfofnon] df]6 fOsn vlb jfkt dgsfdgf 6]laquo8ln+s nxfg nfO d=c=s afx]s

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 90

=(((mdash eQmfgL u]sf]df lgodfgf = k|ltzt clu|ds =2998mdash s66f guL eQmfgL u]sf]n] cn

uL bflvnf ugkb5

25 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf of]jifsf] lbPsf] k]ZsL

=2252713mdash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

t]gjfksectL ufpFF ljsf ldlt

26 +lrtsf]if M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf $ jdf]lhd ufpF ljsf

ldltn] cfGtls cfojf6 k|fKt u]sf hgs sd +lrt sf]ifdf bflvnf ugkg] Jojyf 5 o ufljn]

cfGtls cfo jf6 +sng u]sf] =)ndash +lrt sf]ifdf bflvnf guL ljljw vr u]sf] kfOof] sfgg jdf]lhd

+lrt sf]ifjf6 vr ug gldNg] sd =)ndash vr u]sf]df czn uL ufpFFkflnsfsf] +lrt sf]if bflvnf

xgkb5

27 f]em vlbM fjhlgs vlb lgodfjnL )^$ sf] bkmf -$_ cgf fjhlgs lgsfon] Ps nfv kofF eGbf

a9L sdsf] f]em vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f cfkltstf lgdf0f JojfoL kfdzbftf jf

]jfk|bfosaf6 lnlvtkdf befpkq jf k|tfj dfu uL vlb ugkg] pNn]v 5 o ufljn] df]6fOsn

uKtf a|bz P08 c6f] 6laquo]8 af6 vlb ubf pSt lgodsf] kfngf u]sf] kfOPg

28 slG6Gh]GL M of]hgf cgf k|ltzt slG6Gh]GL ssectL ul vr kfOg]df ufljn] )amp kmfNug Dd =

(^)mdash sf] of]hgf +rfng u]sf]df f]sf] k|ltztn] xg] =amp)mdash dfq vr xg kg]df f]xL cjlwsf]

slG6Gh]L jfkt =()))mdash vr u]sf] b]lvof] uf=kf= 3f]if0f k5L pQm uf=lj== klifbaf6 jLs[t afFsL

of]hgfx +rfng xFbf slG6Gh]GL vr kgM gu]sf egL] =ampamp(mdashsf] k|df0f k]z xg kb5

29 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf]

k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6

ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb )ampamp$ eGbf cuf8L lbPsf] k]ZsL

=1552767mdash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 $ nfv ( xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] = nfv amp xhf lgoldt ugkg] = sf]8 nfv xhf tyf k]ZsL = sf]8 nfv ( xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 91

nIdLk ktfL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv xhf of] jif+ cfo -amp sf]8 nfv ) xhf

d]t

-amp sf]8 $ nfv xhf cfDbfgL ePsf]df -^ sf]8 (amp nfv xhf vr+ eO+ -$ nfv dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bg MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsf ufpFFkflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd yfgLo

tx u7g xg cl3 )ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof uL

+l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf

5 o fljs nIdLk ktflufpFFkflnsfdf fljssf ^ ufpFF ljsf ldltx=dfj]z eO yfgLo

tx sfod ePsf]df f]sf] cflys k|ltj]bg k]z guL jsdf ePsf] dfHbft dfq k7fPsf] cfwfdf lhNnf

dGjo ldltdf uflj ufpFFkflnsfsf gfddf lgsff ePsf] sd =2132063mdash lkmtf ePsf] 5

fljs dx]zk uf=lj==n] n]vfkLIf0f cjlw Dd klg cflys k|ltj]bg tof uL k]z u]sf] 5g

n]vfkLIf0fsf] nflu n]vf k]z gug] pk lgodfgf sfjfxL xgkb5

2 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb ut jif tyf

of]jifsf] lbPsf] k]ZsL km5of6 geO =3360543mdash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

3 ufljsf] dfHbft M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf ufpFFkflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf ufpFFkflnsf jf

Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

ufpFFkflnsfdf jt xtfGt0f xg] Jojyf 5 fljssf] vSofxL ufljn] gub dfHbft sd

=$))ndash n]vfkLIf0f cjwL Dd klg lkmtf uL ufpFFkflnsfsf] +lrt sf]if vftfdf bflvnf u]sf]]

kfOPg lgb]lzsfsf] Jojyf cgf fljs ufpFkflnsfsf] gfddf x]sf] DklQtyf bfloTj

ufpFFkflnsfsf] xg] ePsf]n] dfHbft ufljsf] gfddf x]sf] sd ufpFFkflnsf +lrt sf]if vftfdf bflvnf

ugkb5

4 k]ZsL lhDd]jfLM )amp kmfNu0f af6 fljssf ^ ufpFF ljsf ldltx=dfj]z eO yfgLo tx

sfod ePsf]df ufpFFkflnsf fljssf ufpFF ljsf ldltsf] k]ZsL lhDd]jfL ufpFFkflnsfsf] vftfdf

fL fljs lhDd]jfL f]sf] kfOPg

5 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp(

df ufpFkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf

jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

n]vfkLIf0f cjwL )amp$ df3 leq o ufpFFkflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL DklQ

ufpFFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQ xtfGt0f gxbf xfpg] bkof]u xgSg]

b]lvPsf] 5 u7g cfb]z jdf]lhd ufpFFkflnsfn] fljs ufpFljsf ldltn] pknJw ufPsf ljj0fjf6

b]lvPsf lhGL fdfgx=ejg hUuf df]jfOn kf]vL lxt cGo lhGL fdfg f] ljj0f pNn]v

gePsf DklQ d]t olsg uL jfldTjdf lng kb5

6 lhGL bflvnfM cflys sfoljlw lgodfjnL )^$ sf] lgod $amp df sfofno k|dvn] cfkmgf]

sfofnodf x]sf] jf vlb uL jf gul jf sg k|sfn] xtfGt0f eO k|fKt xg cfPsf lhGL

dfnfdfgsf] ljj0f dNo d]t vnfO lhGL lstfadf amp lbgleq cfDbfgL afFwL gt]tf v8f uL

cWojlws uL fVgkg] Jojyf 5 sfofnon kfj a+s nufotsf fdfgx=vlb ul eQmfgL vr

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 92

n]v]sf]df lgodfgf bflvnf u]sf] tyf DalGwtn] aem]sf] k|df0f d]t +nUg fv]sf] b]lvPg oL

lgoddf ePsf] Jojyf ljkLt u]sf] vr =))ndash lgodDdt b]lvPg

7 nfut cgdfg M fjhlgs vlb P]g )^ sf] bkmf -_ df fjhlgs lgsfon] adf]lhd Ps nfv

kofFeGbf j9Lsf] vlb ug nfut cgdfg tof ug kg] Jojyf u]sf] 5 sfonon] ljleGg eQmfgL

vr u]sf]df sfdsf] kldf0fHofdL tyf fdfu|L vrsf] nfut cgdfg gu]sf] cfjZostf klxrfg

guL vr n]v]sf] = ()ndash lgodDdt b]lvPg

8 e|d0f vrM e|d0f vr lgodfjnL )^$ sf] lgod amp-_ df a jf cGo fjhlgs oftfoftsf] ljwf

k|fKtxg] 7fpFdf Pslbg uO kmsg] uL sfh vl6hfg] kbflwsfL jf sdrfLn] o lgodfjnL adf]lhd

e|d0f vr blgs eQfsf] cfwf sdsf] klRr k|ltzt vfhf vrjfkt kfpg]5 eGg] pNn]v 5

sfofnosf sdrfLx lbgsf] nflu sfh v6]sf]df oftfoft vr afx]s lgodfjnLdf pNn]lvt b

eGbf a9L blgs eQf eQmfgL lbPsf] = )))ndash cn uL bflvnf ugkb5

lkk|f k|= w=ufpFF ljsf ldlt

9 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb )ampamp$ eGbf

cuf8L lbPsf] k]ZsL km5of6 geO =()mdash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

10 cfos M cflys sfoljlw P]g ) sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL

lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt

Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo

sfafxL d]t ug ufpg Sg] Jojyf 5 ufljn] eQmfgLdf ssectL u]sf] clu|d cfos =ampmdash

jiffGt Dd klg bflvnf u]sf] kfOPg sfgg sf] klwL leq xL ssectL u]sf] clu|d cfos =ampmdash

sd DjlGwt fhZj vftfdf bflvnf ugkb5

kf]vle08f ufpFF ljsf ldlt

11 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod xb )ampamp$ eGbf

cuf8L lbPsf] k]ZsL km5of6 geO = 983420ndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

12 kf]vL 7]SsfM ufljsf] b]xfosf kf]vL b]xfosf aifxdf aifsf nfuL 7]Ssf nufpFsf]df aSoftf sd

=^amp$^ndash cn ugkb5

dx]zk ktfL ufpFF ljsf ldlt

13 clu|d cfosM cflys sfoljlw P]g )sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL

f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL

k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd

ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ufljn] eQmfgLdf ssectL u]sf] clu|d

cfos=ampndash jiffGtDd klg bflvnf u]sf] kfOPg sfggsf] klwL leq xL ssectL u]sf] clu|d

cfos =ampndash DjlGwt fhZj vftfdf bflvnf ugkb5

14 clgoldt eQmfgL] M cflys sfoljlw lgodfjnL )^$ sf] bkmf ^ df vr ubf vrsf] lan ekfOlxt

n]vf fVg kg]5 sg sdsf] eQmfgL lb+bf Lt ku] jf gku]sf] hfFr ug kg] pNn]v 5 Ufljn]

vrsf] lan ekfOx=dfq +nUg ul vrsf] k|of]hg ki6L k|df0fLt xg] sfuhft +nUg guL eQmfgL

=()))ndashlbPsf] lgod+ut b]lvPg

15 clu|d cfos M cfos P]g ) n] ljleGg eQmfgLxdf clu|d s ssectL u] dfq eQmfgL ug kg]

Jojyf u]sf]5 oL clu|d s ssectL u] dfq eQmfgL ug kg] sd eQmfgL ubf P]gdf tf]s]sf] b

cgf xg] sd ssectf uL af+sL sd dfq f] AolQmnfO eQmfgL ug kg] xG5 ufpFFkflnsfn] eQmfgL

ubf tf]lsPsf] bdf clu|d cfos =$ndash slsect gu]sf]n] Djlwtjf6 czn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 93

16 s ljhs M ufljn] udfyf cf6 P08 6fDk ]G6sf] lahs gDa xftn] n]lvPsf] Eof6 lan +nUg

uL =^ampndash eQmfgL lbOPsf] 5 pQm landf qm]tfsf] Kofg gDa )( cfGtls fhj

ljefusf] j]j fO6df Kofg Rf ubf km]nf gk]sf]n] vrsf] cflwsflstf olsg ug lsPg

161 ufljn] fd gffo0f d08nnfO 8f]sflgof 6]laquo8sf] lahs g+=amp sf] =$ndash dNosf] 6]gLsf] lan

+nUg uL eQmfgL lbOPsf] 5 pQm landf qm]tfsf] Kofg gDa ))($( cfGtls fhj ljefusf]

j]j fO6df Kofg Rf ubf )^amp dlxgf amp b]lv Eof6 l6g gaemfPsf] pQm lan afx]s of]hgf ePsf]

ki6L xg] c=sfuhft +nUg gePsf]n] vrsf] cflwsflstf olsg ug lsPg

17 +lrtsf]ifdf M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf $ jdf]lhd

ufpF ljsf ldltn] cfGtls cfojf6 k|fKt u]sf hgs sd +lrt sf]ifdf bflvnf ugkg] Jojyf

5 o ufljn] cfGtls cfo jf6 +sng u]sf] =^^ndash +lrt sf]ifdf bflvnf guL ljljw vr

u]sf] kfOof] sfgg jdf]lhd +lrt sf]ifjf6 vr ug gldNg] sd vr u]sf] sd czn uL

gukflnsfsf] +lrt sf]if bflvnf xgkb5

18 k]ZsLM yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

gt]itf k|fKt gePsf]n] )ampamp sf] clGtd n]vfkLIf0f k|ltj]bgaf6 k|fKt k]ZsL km5of6 ug jf+sLsf]

ljj0f cgf fljs ufpF ljsf ldltsf] )ampamp$ eGbf cuf8L lbPsf] k]ZsL km5of6 geO

=()^ndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

vSofxL ufpFF ljsf ldlt

19 gub dfHbft M )ampamp sf] dfHbft of] aif lhDd]jfL fbf lrj Togffo0f ofba+u x]sf] gub

dfHbft =))ndash ltffd rfwL+u x]sf] gub dfHbft =$ampampndash uL hDdf =^ampampndash lhDd]jfL

gf]sf] pQm sd cn ugkb5

20 ljn ekfO M cflys sfoljlw lgodfjnL )^$ sf] bkmf ^ df vr ubf vrsf] lan ekfOlxt

n]vf fVg kg]5 sg sdsf] eQmfgL lb+bf Lt ku] jf gku]sf] hfFr ug kg] Jojyf 5 Ufljn]

vrsf] lan ekfOx=dfq +nUg ul vrsf] k|of]hg ki6L k|df0fLt xg] sfuhft +nUg guL eQmfgL

lbPsf] =)$(ndash lgod+ut b]lvPg

21 cflys fxfotfM cflys sfoljlw lgodfjnL )^$ sf] bkmf ( df jif z=ePkl5 ufpFF klifbaf6

jLs[t ah]6 sfoqmdsf] Ldfleq xL lgwflt sfodf vr ug kg] Jojyf 5 ufljsf] klifbaf6

jLs[t gePsf] cgbfg cflys xof]u = ))))ndash eQfgL lbOPsf] lgod+ut b]lvPg

22 clu|d cfosM cfos P]g ) n] ljleGg eQmfgLxdf clu|d s ssectL u] dfq eQmfgL ug kg]

Jojyf u]sf]5 ufljn] 8s ddtsf nflu df6f] 9jfgL u] afktsf] Togffo0f ofbjnfO eQmfgL

ubf ) k|ltzt axfn s =))ndashslsect gu]sf]n] Djlwtjf6 czn ugkb5

23 gub dfHbft M cfGtls cfDbfgL Gfub dfHbft a+s bflvnf gePsf] =$))ndash a+s bflvnf uL efr

k]z ugkb5

24 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpFF ljsf ldltsf] km5of6 geO

=2069661ndash jf+sL b]lvPsf]n] lgodfgf km5of6 ugkb5

ltfk k|= w= ufpFF ljsf ldlt

25 gub dfHbftM ut jifsf] dfHbft lhDd]jfL fbf lrj fdpbfu ofba +u x]sf] gub dfHbft =

amp(ndash gub dfHbft = ampndash uL hDdf = (^ndash lhDd]jfL gf]sf]n] lghjf6 cn

ugkb5

26 clu|d cfosM cfos P]g ) n] ljleGg eQmfgLxdf clu|d s ssectL u] dfq eQmfgL ug kg]

Jojyf u]sf]5 ufpFFkflnsfn] eQmfgL ubf tf]lsPsf] bdf clu|d cfos slsect gu]sf ]n] Djlwtjf6

=$))ndashczn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 94

27 bflvnf M cflys sfoljlw P]g )sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL

lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltztDd

hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL

d]t ug ufpg Sg] Jojyf 5 ufljn] eQmfgLdf ssectL u]sf] clu|d cfos =$$ndash jiffGtDd

klg bflvnf u]sf] kfOPg sfggsf] kllwleq xL ssectL u]sf] clu|d cfos sd =$$ndash DjlGwt

fhZj vftfdf bflvnf ugkb5

28 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg

k|of]hgsf] nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg]

Jojyf 5 sfofnojf6 k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpFF ljsf

ldltsf] km5of6 geO =$^^$ndash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

29 kf]vL 7]SsfM ufljsf] ljleGg kf]vL aifsf nfuL 7]Ssf nfuf]sf]df aSoftf sd =^^ndash cn

ugkb5

nlIdk ktfL ufpFF ljsf ldlt

30 k]ZsL M uf=lj==n] cflys jif )ampamp$ sf] k]ZsL afFsLsf] gfd gfd]L ljj0f tof u]sf] 5g

cfGtls n]vfkLIf0f k|ltj]bgdf pNn]v ePsf] )ampamp Ddsf] k]ZsL afFsL =$(^$mdash

)ampamp$ sf] k]ZsL afFsL =($mdash d]t k]ZsL =()ndashcn km5of6 ugkb5

31 gub dfHbft M cflys sfoljlw P]g )sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL

f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL

k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd

ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jfsf] cflys

ljj0fdf gub jf+sL b]lvPsf] sd xfnDd ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg

sfggsf] Jojyf cgf sfjfxL uL DjlGwtjf6 =105047ndash czn ug[kb5

32 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^-_df sfofnon] cfGtls

n]vfkLIf0faf6 lgs]sf j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt

ufO jf k|df0f k]z ug kg]df k|df0f k]z uL jf cn pk ug kg]df cn pk uL] a]h nut

s66f ufpg kg] Jojyf 5 cfGtls n]vfkLIf0f k|ltj]bgdf pNn]v u]sf] =)^ndash sf] j]h

km5of]6 u]sf] k|df0f k]z gePsf]n] sfggsf] Jojyf cgf czn km5of]6 ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =^ nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] =$ nfv amp xhf lgoldt ugkg] = nfv amp xhf tyf k]ZsL =^) nfv ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 95

gxf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -$ nfv ^ xhf of] jif+ cfo - sf]8 $ nfv $( xhf

d]t = sf]8 $amp nfv xhf cfDbfgL ePsf]df - sf]8 ( nfv ^amp xhf vr+ eO+ - sf]8 amp

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf ^) df

ufpFkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfofljwL sfgg jdf]lhd yfgLo

tx u7g xg cl3 )ampamp Ddsf] 5sect kdf k|rlnt 9frf jdf]lhd cflys k|ltj]bg tof uL

+l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf

5 o ufFpkflnsfdf fljssf ufpFF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf]

cflys k|ltj]bg tof u]sf] 5g eg] jsdf ePsf] dfHbft sd ufpF ljsf ldltn] fljs ufpF

ljsf ldltsf] js vftfsf] dfHbft sd ufpF kflnsfsf] vftfdf hDdf u]sf] 5 )amp kmfug amp

Dd cfGtls cfo wf6L efHbft jfx]s 5866029ndash vr eO dfHbft x]sf] sd sf]if tyf n]vf

lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf k7fpg kb5

2 DklQ xtfGt0f MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf

Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf

gukflnsfdf jt xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf

lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5

n]vfkLIf0f cjwL )amp$ sflts leq o ufpFFkflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL

DklQufpFFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg u7g cfb]z jdf]lhd ufpFFkflnsfn] fljs

ufpFljsf ldltn] pknJw ufPsf ljj0fjf6 b]lvPsf lhGL fdfgx= f] ljj0f pNn]v gePsf

DklQ x=d]t olsg uL jfldTjdf lng kb5

3 lhGL bflvnfM cflys sfoljlw lgodfjnL )^$ sf] lgod $amp df sfofno k|dvn] cfˆgf] sfofnodf

x]sf] jf vlb uL jf gul jf sg k|sfn] xtfGt0f eO k|fKt xg cfPsf lhGL dfnfdfgsf]

ljj0f dNo d]t vnfO lhGL lstfadf amp lbgleq cfDbfgL afFwL gt]tf v8f uL cWojlws uL

fVgkg] Jojyf 5 sfofnon] vlb ul eQmfgL vr n]v]sf]df lgodfgf bflvnf u]sf] tyf vr

ePsf] k|df0f d]t +nUg fv]sf] b]lvPg oL lgoddf ePsf] Jojyf adf]lhd =)$^ampampndash lhGL

bflvnf tyf vrsf] ePsf] k|df0f k]z ugkb5

4 ljn ekfOM yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ adf]lhd yflgo lgsfon] vr

ubf ljnekfO lxtsf] n]vf fVgkg] Jojyf 5 uf=lj==af6=428523mdash vr n]v]sf]df vrkli6

xg] ljn ekfO +nUg u]sf] gkfPsf]n] vr k|dfl0ft xg] k|df0f k]z ugkb5

5 lhGL bflvnfM cflys sfoljlw lgodfjnL )^$ sf] lgod $amp df sfofno k|dvn] cfkmgf]

sfofnodf x]sf] jf vlb uL jf gul jf sg k|sfn] xtfGt0f eO k|fKt xg cfPsf lhGL

dfnfdfgsf] ljj0f dNo d]t vnfO lhlG lstfadf amp lbg leq cfDbfgL afFwL gt]tf v8f uL

cWojlws uL fVgkg] Jojyf 5 sfofnon] =ampamp)mdash sf fdfgx=vlb ul eQmfgL vr

n]v]sf]df lgodfgf bflvnf u]sf] tyf vr ePsf] k|df0f d]t +nUg fv]sf] b]lvPg oL lgoddf

ePsf] Jojyf adf]lhd lhGL bflvnf tyf vrsf] ePsf] k|df0f k]z ugkb5

6 nfut xeflutf M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] jbf ) df

sfoqmd jf cfof]hgf +rfng ubf ufpF ljsf ldlt lhNnf ljsf ldltn] ) k|ltzt df sd

gxg] uL hggtdbfg lgwf0f uL sfo ufpg kg] Jojyf 5 ufpFFkflnsfn] ) k|ltzt eGbf 36L

hggtdbfg xg] uL pkef]Qmfjf6 sfo ufPsf] kfOof] sfoljlwsf] Jojyf cgf 36L hggtdbfg

h6]sf] sd =$)))mdash lgod+ut b]lvPg

7 ljn ekfO M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ adf]lhd yflgo lgsfon] vr

ubf ljnekfO lxtsf] n]vf fVgkg] Jojyf 5 uf=lj== af6 bfh sL clkm 6]jn nfufotsf

kmlgr vlb uL lbPsf]df DalGwt ljBfnosf] dfFu aemfPsf] xtf0ft0f kmfd bflvnf nufotsf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 96

=1204478mdash vr n]v]sf]df vrkli6 xg] ljn ekfO +nUg u]sf] gkfPsf]n] vr k|dfl0ft xg]

k|df0f k]z ug kb5

8 cDalGwt vrM cflys sfoljlw P]g) sf] bkmf amp-_ df sfofnodf k|fKt xg cfPsf]

sd tf]lsPsf] sfddf dfq vr ug kfOg] Jojyf 5 tf]lsPsf] sfd jfx]sdf vr u]df

lhDd]jf JolQmaf6 cn uL ljefluo sfjfxL d]t ug lsg] Jojyf 5 sfofnon] sf]if

tyf n]vf lgoGqs sfofno lxfsf] )amp$( sf] kqaf6 sfofno k|of]hgsf] nflu yfg

Nofk6k yfg lk|G6 cfjZos k]sf] ah]6sf] cefj ePsf]n] pknAw ufO lbg cgf]w

u]sf] cfwfdf =)))))mdash vr n]v]sf] kfOof] oL o sfofnosf] ah]6af6 cGo

sfofnosf]nflu vr n]Vg] cfwf gePsf] fy pQm fdfu|L sf]if tyf n]vf lgoGqs sfofnon]

alem bflvnf u]sf] k|df0f d]t +nUg gfvL u]sf] vr lgodDdt b]lvPg

9 ljt0fdvL vr M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( df yfgLo lgsfosf]

klifbaf6 cfof]hgfut kdf ah]6 af+8kmf+8 guL klifbaf6 lg0fo gePsf sfoqmd jf cfof]hgfdf

vr ug gkfpg] Jojyf 5 sfofnon] sfoljlw cgfsf sfoqmd 5gf6 guL ljleGg lhGL fdfg

vlb uL JolQm +yfn] dfu u]sf] cfwfdf ljt0f u]sf] tyf +yfn] vlb u]sf] lan +nUg uL

eQmfgL u]sf] b]lvof] cgudg dNofsg a]u ljt0f ulPsf =mdash jfjsf lhGL fdfgsf]

DalGwt +yf dxsf] vKg] lhGL vftfdf cfDbfgL afFw]sf] k|df0f tyf cgudg k|ltj]bg k]z ugkb5

10 s ljhs M dNo clej[l4 s P]g ) sf] bkmf ^ cgf cfkltstfn] lt kjssf] s ljhs k]z

ugkg] Jojyf 5 t gGbgL OG6k|fOh]h ldrof gdfdL Knfo nxfgsf] ljhsdf slkmot

b]lvPsf]n] pQm ljnaf6 eQmfgL ePsf] d=c=s sd =70171ndash DaGwdf d=c=s dfof]hg ePsf]

k|df0f k]z ugkb5

11 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k]ZsL afFsLsf] ljj0f k|fKt gePsf]n] k]ZsL afFsL DaGwdf olsg ug lsPg cfGtls n]vfkLIf0f

k|ltj]bgdf Psdi7 kdf rfn tkm = ())mdash kFhLut tkm = $(((mdash k]ZsL afFsL

x]sf] pNn]v u]sf]df lgodfgf pQm k]ZsL =$amp((mdash olsg uL km5of6 ugkb5

12 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^-_ df sfofnon] cfGtls

n]vfkLIf0faf6 lgs]sf j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt

ufO jf k|df0f k]z ug kg]df k|df0f k]z uL jf cn pk ug kg]df cn pk uL] a]h nut

s66f ufpg kg] Jojyf 5 cfGtls n]vfkLIf0f k|ltj]bgdf pNn]v ePsf] ljleGg eQmfgLdf

s66f ulPsf s =$)mdashbflvnf ugkb5

rGb|cof]Wofk ufpFF ljsf ldlt

13 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL

f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL

k|ltzt Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd

ljefuLo sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]jfsf] cflys

ljj0fdf gub jf+sL b]lvPsf] sd =37897mdash xfn Dd ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf]

kfOPg sfggsf] Jojyf cgf DjlGwtjf6 czn ugkb5

14 ljhs j]u eQmfgL M dNo clej[l4s lgodfjnL ) sf] lgod amp df btf ePsf] JolQmn] sg jt

jf ]jf cfklt ubf sljhs lbg kg] Jojyf 5 sfofnon] lxfnL OlGhLlgolordf sGN6]GL

=67140mdashnufotsf] eQmfgL tyf k]ZsL km5of6 ubf ljnekfO +nUg u]sf] gkfOPsf]n] f] vr

k|dfl0ft xg] ljnekfO k]z ugkb5

15 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 97

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod lbPsf] k]ZsL =

3952371mdashkm5of6 geO jf+sL b]lvPsf]n] lgodfgf km5of6 ugkb5

gxf aNsjf ufpFF ljsf ldlt

16 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg cfb]z )amp$ sf] bkmf ^ df

yfgLo txsf] cfGtls n]vfkLIf0f cfkmgf] cfGtls n]vfkLIfs geP lhNnf dGjo ldltsf]

n]vfkLIfsaf6 ufpg kg] Jojyf 5 o uf=lj==n] u7g cfb]zsf] Jojyf adf]lhd cfGtls

n]vfkLIf0f ufPsf] kfOPg cfb]zdf tf]lsPsf] sfoljlw kf gubf cflys cgzfg kfngf gxg]

ePsf]n] cfGtls n]vfkLIf0f ufpgkb5

17 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt sfod of] jif lbPsf] k]ZsL

km5of6 geO = 729589mdash jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

a5fjf ljsf ldlt

18 cfos M cflys sfoljlw P]g ) sf] bkmf df lhDd]jf JolQmn] cfkmgf] lhDdfdf cfPsf] sfL

gubLsf] xsdf f]xL lbg jf Tosf] ef]lnkN6 lhGL dfnfdfg eP ft lbgleq oyfyfgdf bflvnf

uL gt]tf v8f ug g] Jojyf 5 sfofnon] eQmgLdf lgodfgf clu|d s s66f guL eQmfgL

lbPsf]n] lgodfgf = k|ltzt clu|ds =3691mdash cn uL bflvnf ugkb5

19 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6

k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldlt of] jif lbPsf] k]ZsL =

2575268mdash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

b]jLk ufpFF ljsf ldlt

20 gt]tf k]z gePsf] M cflys sfoljlw P]g ) sf] bkmf bkmf ^ df tf]lsP adf]lhdsf] n]vf cflys

ljj0f k]z uL dxfn]vf kLIfssf] ljefuaf6 n]vfkLIf0f ufpg kg] Jojyf 5 fljs b]jLk

uf=lj==n] n]vf tyf gt]tf n]vfkLIf0fdf k]z u]sf] 5g n]vf tyf gt]tfsf] n]vfkLIf0f gufpg]

pk P]g tyf lgod adf]lhd sfjfxL xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 (( nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = xhf lgoldt ugkg] =( nfv xhf tyf k]ZsL = sf]8 $ nfv $ xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 98

vjfgGsfssectL ufFpkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -) nfv xhf of] jif+ cfo - sf]8 amp nfv xhf d]t - sf]8 amp

nfv xhf cfDbfgL ePsf]df - sf]8 ^ nfv ) xhf vr+ eO+ - nfv amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6

b]lvPsf Joxf]f lgDgfgf 5g M

1 DklQ xtfGt0f MyfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf jf

ufpFFkflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldlt jf ufpFFkflnsf jf Tosf] sg j8fsf] rn crn

DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf ufpFFkflnsfdf jt xtfGt0f xg] Jojyf 5 oL

xtfGt0f xg] Dk0f DklQ sf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg

fjhlgs ugkg] Jojyf 5 n]vfkLIf0f cjwL )amp$ sflts leq o ufpFFkflnsfn] fljs ufpF ljsf ldltdf

x]sf] lhGL DklQ ufpFFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg u7g cfb]z jdf]lhd ufpFFkflnsfn] fljs ufpFljsf

ldltn] pknJw ufPsf ljj0fjf6 b]lvPsf lhGL fdfgx= f] ljj0f pNn]v gePsf DklQ x=d]t Plsg uL

jfldTjdf lng kb5

f]l7cfOg ufpFF ljsf ldlt

2 lhGLM yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( df yfgLo lgsfosf] klifbaf6 cfof]hgfut kdf

ah]6 af+8kmf+8 guL klifbaf6 lg0fo gePsf sfoqmd jf cfof]hgfdf vr ug gkfpg] xeflutfdns of]hgf thdfsf]

r0f k|s[of adf]lhd of]hgf 5gf6 ug+ kg]+ sfo+qmd _rfng ubf+ sfoljlwdf pNn]lvt cfof]hgf sfofGjog pkef]Qmf

ldlt nufotsf k|rlnt sfgg sfo+ljlwn] tf]s]sf k|fjwfgx=kfngf ugkg] Jojyf 5 sfofnon] sfoljlw cgfsf

sfoqmd 5gf6 guL lgDgfgf lhGL fdfg vlb uL JolQm +yfn] dfu u]sf] cfwfdf ljt0f u]sf] tyf +yfn]

vlb u]sf] lan +nUg uL eQmfgL u]sf] b]lvof] ljt0f ulPsf fdu|L dfuadf]lhd pkof]u eP gePsf] DaGwdf

k|fljlwsaf6 dNofsg ug] lhGL fdfg DalGwt +yfn] pkof]u u] gu]sf] cgudg u]sf] kfOPg cgudg

dNofsg a]u ljt0f ulPsf =((((mdash lhGL fdfgsf] DalGwt +yf dxsf] vKg] lhGL vftfdf cfDbfgL

afFw]sf] k|df0f tyf cgudg k|ltj]bg k]z ugkb5

3 s ljhsM dNo clej[l4 s P]g ) sf] bkmf cgf cfkltstfn] lt kjssf] s ljhs k]z ugkg] Jojyf

5 t gGbgL OG6k|fOh]hldrofn] 6laquofGkmd jfkt ljhs gDa ldlt )amp$ xftn] n]lv d=c=s jfkt

=$$()mdash eQmfgL lnPsf] b]lvof] pQm ljnaf6 eQmfgL ePsf] d=c=s =44980mdash dfof]hg ePsf] k|df0f k]z

ugkb5

dfjfxL ufpFF ljsf ldlt

4 cfGtls n]vfkLIf0f M yflgo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df ufFpljsf ldltsf]

n]vfkLIf0f lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f zfvfaf6 xg] Jojyf 5 lhNnf dGjo ldltsf] cfGtls

n]vfkLIf0f zfvfaf6 o ufpF ljsf ldltsf] o jifsf] cfGtls n]vfkLIf0f ePsf] kfOPg lhDd]jfL tf]lsPsf] sfo

gug] gufpg] nfO lhDd]jf jgfpg kb5

5 clu|d cfos M cfos P]g ) n] ljleGg eQmfgLxdf clu|d s ssectL u] dfq eQmfgL ug kg] Jojyf u]sf] 5

ufpFFkflnsfn] eQmfgL ubf tf]lsPsf] bdf =$mdash clu|d cfos slsect gu]sf]n] Djlwtjf6 czn ugkb5

6 ljn ekfOM cflys sfoljlw lgodfjnL )^$ sf] bkmf df vr ubf vrsf] lan ekfOlxt n]vf fVg kg]5

sg sdsf] eQmfgL lb+bf Lt ku] jf gku]sf] hfFr ug kg] Jojyf 5 Ufljn] slG6Gh]GL vrsf] lanx=dfq +nUg

ul =())))mdash sf] vrsf] k|of]hg ki6L k|df0fLt xg] sfuhft +nUg guL lbOPsf] eQmfgL lgod+ut b]lvPg

7 sdf btfM ufljn] kf]vL jfpG8laquoL jfn of]hgfsf] eQmfgL pkef]Qmf ldltn] k]z u]sf] cfwfdf ubf s[i0f 6]laquo8 P08

h]g]]6 c8 Knfosf] )amp$)) ut]sf] lan +nUg uL =()mdash eQmfgL lbOPsf] 5 pQm landf qm]tfsf]

Kofg gDa )^)$$ cfGtls fhj ljefusf] j]j fO6df Kofg Rf ubf )amp$)) df dfq Eof6 Kofg btf

ePsf] km]nfk]sf]]n] vrsf] cflwsflstf olsg ug lsPg fy Go ho afaf Osectf pwf]usf] )amp$)) ut]sf] +nUg

uL = )mdash eQmfgL lbOPsf] 5 pQm landf qm]tfsf] Kofg gDa )$)(amp cfGtls fhj ljefusf] JPa

fO6df Kofg Rf ubf eut sG6laquoSgsf] gfddf btf ePsf] km]nfk]sf]]n] vrsf] cflwsflstf olsg ug lsPg btf

ePsf] cfwf k|df0f k]z xg gs] DalGwt kmdnfO sfjfxL uL d=c=s jfktsf] sd =))amp$)mdashcn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 99

vjf gGsfssectL ufpFF ljsf ldlt

8 ljn ekfO M cflys sfoljlw lgodfjnL )^$ sf] bkmf df vr ubf vrsf] lan ekfOlxt n]vf fVg kg]5

sg sdsf] eQmfgL lb+bf Lt ku] jf gku]sf] hfFr ug kg] Jojyf 5 Ufljn] sfono +rfng vrsf] eQmfgL

u]sf]df lan ekfO vrsf] k|of]hg ki6L k|df0fLt xg] sfuhft +nUg guL lbOPsf] = ^))mdasheQmfgL lbPsf]

lgodDdt b]lvPg

9 +lrtsf]if M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf $ jdf]lhd ufpF ljsf

ldltn] cfGtls cfojf6 k|fKt u]sf hgs sd +lrt sf]ifdf bflvnf ugkg] Jojyf 5 o ufljn] cfGtls

cfoaf6 +sng u]sf] =))mdash +lrt sf]ifdf bflvnf guL ljljw vr u]sf] kfOof] sfgg jdf]lhd +lrt sf]ifjf6

vr ug gldNg] sd =))mdash vr u]sf]df czn uL gukflnsfsf] +lrt sf]if bflvnf xgkb5

10 f]em vlbM fjhlgs vlb lgodfjnL )^$ sf] bkmf -$_ cgf fjhlgs lgsfon] Ps nfv kofF eGbf a9L

sdsf] f]em vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f cfkltstf lgdf0f JojfoL kfdzbftf jf ]jfk|bfosaf6

lnlvtkdf befpkq jf k|tfj dfu uL vlb ug kg] Jojyf ePsf]df j6f kmdsf] befp kq dfFu guL lw

dgsfdgf 6]laquo9 lnIacute af6 = ())mdashvlb uL eQmfgL lbPsf] 5 lgodsf] Jojyf ljkLt u]sf] vlb sfo lgodDdt

b]lvPg

11 clu|d cfos M cfos P]g ) n] ljleGg eQmfgLxdf clu|d s ssectL u] dfq eQmfgL ug kg] Jojyf 5

uf=lj==n]] dgsfdgf 6]laquo9 lnIacuteaf6 df]6fOsn vlb ubf tf]lsPsf] bdf =)mdashclu|d cfos slsect gu]sf]n]

Djlwtjf6 czn ugkb5

12 k]ZsL M yfgLo lgsfo cflys k|zfg DjGWL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL xf]

f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 gt]itf k|fKt gePsf]n] )ampamp sf]

clGtd n]vfkLIf0f k|ltj]bgaf6 k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldltsf] k]ZsL

=387530mdash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

O6xjfufpFF ljsf ldlt

13 f]em vlbM fjhlgs vlb lgodfjnL )^$ sf] bkmf -$_ cgf fjhlgs lgsfon] Ps nfv kofF eGbf a9L

sdsf] f]em vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f cfkltstf lgdf0f JojfoL kfdzbftf jf ]jfk|bfosaf6

lnlvtkdf befpkq jf k|tfj dfu uL vlb ug kg] Jojyf 5 ufljn] df]6fOsn l6L 6]laquo8 nfxfg af6

=))))mdash jfjsf] fdfg vlb ubf pSt lgodsf] Jojyf cgf befpkq g lnO lw vlb u]sf] b]lvPsf]n]

o k|sfsf] vlb k|lqmof lgoldt gb]lvPsfn] lgoldt uL k]z xgkb5

dxb]jf kf]tfxf ufpFF ljsf ldlt

14 k]ZsL M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf] nflu lbPsf] k]ZsL

xf] f] k|of]hg cgf sfo DkGguL k]ZsL km5of6 ugkg] Jojyf 5 sfofnojf6 gt]itf k|fKt gePsf]n] )ampamp

sf] clGtd n]vfkLIf0f k|ltj]bgaf6 k|fKt k]ZsL km5of6 ug jf+sLsf] ljj0f cgf fljs ufpF ljsf ldltsf] k]ZsL

=383723mdash km5of6 geO jf+sL b]lvPsf]n] lgodgf km5of6 ugkb5

15 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ( -_df sfofnon] cfGtls n]vfkLIf0faf6 lgs]sf

j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ug kg]df k|df0f k]z

uL jf cn pk ug kg]df cn pk uL] a]h nut s66f ufpg kg] Jojyf 5 cfGtls n]vfkLIf0f k|ltj]bgdf

pNn]v u]sf] =$ampmdash j]h km5of]6 u]sf] k|df0f k]z gePsf]n] sfggsf] Jojyf cgf czn km5of]6 ug kb5

a]h lylt

of] jif ufpFkflnsf sf] n]vfkLIf0faf6 =$ nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg] =$

xhf lgoldt ugkg] = nfv ( xhf tyf k]ZsL =amp nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 100

cgfdf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -amp nfv xhf of] jif+ cfo -^ sf]8 nfv ( xhf

d]t -^ sf]8 amp) nfv xhf cfDbfgL ePsf]df -^ sf]8 $ nfv xhf vr+ eO+ - nfv (

xhf dfHbft x]sf] 5 f] sff]afsf] n]vfkLIf0faf6 b]lvPsf pNn]Vo Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bg M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf ^) df

ufFpkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfoljlw sfgg adf]lhd yfgLo

tx u7g xg cl3 )amp^ Ddsf] 5sect kdf k|rlnt 9frf adf]lhd cflys k|ltj]bg tof uL

+l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf

5 o ufFpkflnsfdf fljssf ufpF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf]

cflys k|ltj]bg tof u]sf] 5g jsdf ePsf] dfHbft sd ufpF ljsf ldltn] fljs ufpF ljsf

ldltsf] js vftfsf] dfHbft sd ufFpkflnsfsf] vftfdf hDdf u]sf] 5 ldlt )amp kmfug ^

Dd cfGtls cfo wf6L dfHbft afx]s vr eO dfHbft x]sf] sd =)amp^mdash sf]if tyf n]vf

lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf gk7fpg] kbflwsfLnfO

lhDd]jf jgfpg kb5

2 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf amp(

df ufFpkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldltsf] rn crn

DklQ bfloTj tyf clen]v ToL sfod ePsf ufFpkflnsf jf gukflnsfdf jt xtfGt0f xg]

Jojyf 5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf lhGL nut vftf )amp$ cf leq

yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 n]vfkLIf0f cjlw )amp$ cfiff9 leq

o ufFpkflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL DklQufFpkflnsfsf] gfddf xtfGt0f

ePsf] kfOPg DklQxtfGt0f gxbf xfpg] bkof]u xgSg] b]lvPsf] 5 u7g cfb]z adf]lhd

ufFpkflnsfn] fljs $ j6f ufFpljsf ldltn] pknAw ufPsf ljj0faf6 b]lvPsf =((ampmdash

jfjsf lhGL fdfgx=ut cf=n]=k=tyf n]=k= k|ltj]bgaf6 b]lvPsf] xbf DklQ x=d]t Plsg

uL jfldTjdf lng kb5

3 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f]] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnoaf6

k|fKt k]ZsL km5of6 ug jfFsLsf] ljj0f cgf fljs $ j6f ufpF ljsf ldlt sfod xb ut jif

tyf of] jifsf] lbPsf] k]ZsL km5of6 geO jfFsL b]lvPsf] =()mdash lgodgf km5of6 ug kb5

4 n]vfk|0ffnLM yflgo lgsfo cflys k|zfg DalGw lgodfanL )^$adf]lhd ufpFlasf ldltsf]

xsdf gubdf cwflt bf]xf]f] n]vf k|0ffnL gukflnsfsf] xsdf k|f]befaL n]vfk|0ffnL fVg kg] Aoayf

ePtfkgL bf]xf]f] n]vfk|0fnL k|f]efaL n]vf k|0ffnL fv]sf] kfOPg

5 cfGtls lgoGq0f M k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL

agfpgkb5 o ufpFkflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL dfg vlb ubf

vlb cfb]z bflvnf lkf]6 tof uL dfg vlb ubf vlb cfb]z tyf bflvnf lkf]6 lhGL vftfdf

btf uL clen]v gfv]sf] lhGL vftfdf dfgsf] dNo xLt clen]]]v gfv]sf] vlb ubf nfut

cgdfg tof gu]sf] k|To]s uf=la==divideg=kf= n] cfkmgf] |f]t leqsf] zlIfs efuf]lns cayf k|fs[lts

|f]t cGtut vfgL h+un cGo |f]t ef]lts kawf cGtut 8s kn vfg]kfgL nufotsf] clen]v

tyf |f]t gdfOg jf uf=la= tyf =g=kf sf] k|f]kmfOn tof gu]sf] htf sdL sdhf]L b]lvPsf 5g

k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

6 gub dfHbftM cflys sfoljlw P]g )sf] bkmf -$_ df cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL

lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf ljefuLo k|dvn] kRrL k|ltzt

Dd hljfgf uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfgg adf]lhd ljefuLo

sfafxL d]t ug ufpg Sg] Jojyf 5 ldlt )ampamp Ddsf sff]afsf] cflys laa0fdf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 101

gub afFsL b]lvPsf] sd xfn Dd ufpFkflnsfsf] +lrt sf]ifdf bflvnf u]sf] kfOPg sfggsf]

Aoayf cgf sfafxL uL DalGwtaf6 =^ampampmdash cn ug kb5

7 dfHbft M fljs $ ufpFfljsf ldltxsf] gt]tfcgf cfo Joo ljj0fdf b]lvPsf bfloTj sd

DalGwt lgsfodf bflvnf ugkg] tyf etmfgL lbgkg] b]lvPsf] =^)$mdash bflvnf tyf etmfgL

ugkb5

8 yk k]ZsL M kFhLut vftfaf6 fljs uf=lj==dgxfsf] lrj lhjg sdf lwtfnn] tkln adf]lhdsf]

sd pkef]tmf ldlt u7g guL cfkmgf] gfpdf k]ZsL k6s k6s lnO cfjZos k|lqmof gckgfO

pkef]Qmf ldlt u7g guL Demftfsf] cfwfdf k|lqmof ckgfO sfo gu]sf] tyf pkef]Qmf ldltsf]

vftfdf sd k7fpg kg]df k7fOPsf] b]lvPg Pp6f k]ZsL lnO km5of6 guL csf] k]]ZsL lng gkfpg]

k|fjwfg xFbfxFb k]ZsL lnPsf] sd = ^))))ndash km5of6 ePsf] gb]lvPsf]n] lgodfgf km5of6

ugkb5

9 jSoftfM fljs uf=lj== s[i0fkn] )amp fnb]lv )amp^ fnDd kf]vL 7]]Ssf nufpFbf 7]s]bf sn

fxaf6 aSoftf sd =(ampampmdash cn ugkb5

10 ljn ekfOM +oQm cflys ljj0f cgf fljs uf=lj== si0fkn] ut ljutsf] bfloTj = )(ndash

eQmfgL ubf f] sf] jLs[t ljlgof]lht ah]6 nfut cgdfg dNofIacuteg tyf fdflhs n]vfkLIf0f

k|ltj]bgaLn ekfO tyf pkef]Qmf ldltsf] lg0fo k]z ePsf] 5g

11 wf6L M fljs uf=lj== s[00fksf] wf6L vftfdf = $($ndash sd dfHbft x]sf] t eQmfgL ug

= $($ndash b]lvPsf]n] kms sdsf] lxfj ldnfg ugkb5 fljs uf=lj== s[i0fksf] dfHbft =

)))ndash ufpFkflnsfdf lhDd]jfL fg kb5

12 n]vfklIf0fM fljs uf=lj== ufLkn] )amp gtfj0fb]lv )ampdividedivide( Ddsf] cflys sff]jfsf]

gt]tf n]vfkLIf0f 8f]df k]z gu]sf] xFbf cfGtls n]vfkLIf0f k|ltj]bg cgf pQm cjlwsf] cflys

sff]jfsf] sd = $^ndash ePsf] b]lvPsf] xFbf f] sf] a+s 6]6d]06 aLn ekfO tyf cfjZos

sfuhft k]z ug kb5

13 bflvnfM fljs ufpF ljsf ldlt cgdfsf] ut jifsf] fhj bflvnf ugkg] bfloTj sd =())^ndash

cf=n]=k=k|ltj]bgaf6 b]]lvPsf]n] DjlGwt lgsfodf bflvnf ug kb5

14 k]ZsL M ufpFkflnsf cgdfsf] cf=n]=k= k|ltj]bg cgf rfn tkm ndash tyf khLuttkm

$)(^ndash ljleGg j8fdf k]ZsL uPsf] t km5of6 gePsf] =((amp(ndash lgodfgf km5of6

ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 $amp nfv amp xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] = sf]8 nfv $ xhf k]ZsL sf]8

nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 102

gjfhk ufpFkflnsf

n]vfklIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -$ nfv xhf of] jif+ cfo - sf]8 ^ nfv xhf d]t

-^ sf]8 ( nfv ( xhf cfDbfgL ePsf]df - sf]8 $ nfv amp xhf vr+ eO+ -^) nfv xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cflys k|ltj]bgM yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf ^) df

ufFpkflnsfdividegukflnsf tyf lhNnf dGjo ldltn] k|rlnt cflys sfoljlw sfgg adf]lhd yfgLo

tx u7g xg cl3 )amp^ Ddsf] 5sect kdf k|rlnt 9frf adf]lhd cflys k|ltj]bg tof uL

+l3o dfldnf tyf yfgLo ljsf dGqfno sf]if tyf n]vf lgoGqs sfofnodf k7fpgkg] Jojyf

5 o ufFpkflnsfdf fljssf ufpF ljsf ldltx=dfj]z eO yfgLo tx sfod ePsf]df f]sf]

cflys k|ltj]bg tof u]sf] 5g eg] jsdf ePsf] dfHbft sd ufpF ljsf ldltn] fljs ufpF

ljsf ldltsf] js vftfsf] dfHbft sd ufpF kflnsfsf] vftfdf hDdf u]sf] 5 ldlt )amp kmfug

^ Dd cfGtls cfo wf6L dfHbft afx]s vr eO dfHbft x]sf] =$^ndash sf]if tyf n]vf

lgoGqs sfofnodf lkmtf gug] cflys ljj0f tof uL tf]lsPsf] lgsfodf gk7fpg] sfo lgod

+ut b]lvPg

2 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf amp(

df ufFpkflnsf jf gukflnsf u7g xbf f] leq dflxt ePsf ufpF ljsf ldltsf] rn crn

DklQ bfloTj tyf clen]v ToL sfod ePsf ufFpkflnsf jf gukflnsfdf jt xtfGt0f xg]

Jojyf 5 oL xtfGt0f xg] Dk0f DklQ sf] clen]v tyf lhGL nut vftf )amp$ cf leq

yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 n]vfkLIf0f cjlw )amp$ cfiff9 leq

o ufFpkflnsfn] fljs ufpF ljsf ldltdf x]sf] lhGL DklQufFpkflnsfsf] gfddf xtfGt0f

ePsf] kfOPg DklQxtfGt0f gxFbf xfpg] bkof]u xgSg] b]lvPsf] 5 u7g cfb]z adf]lhd

ufFpkflnsfn] fljs ufFpljsf ldltn] pknAw ufPsf ljj0faf6 b]lvPsf $ampndash jfjsf

lhGL fdfgx=ut cf=n]=k=tyf n]=k= k|ltj]bgaf6 b]lvPsf] xbfF DklQx=d]t Plsg uL jfldTjdf

lng kb5

3 lhGL lgLIf0f Mndash ufFpkflnsf gjfhkdf )ampamp blv )amp$) Dddf lhGL ljj0f

cgf =$($$^ampndash sf] DklQ vlb u]sf] clen]v af6 b]lvG5 t lhGL lgLIf0f k|ltj]bg

ufFpkflnsf af6 pknAw gufPsf]n] DklQPlsg ug lsPg

4 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df hg k|of]hgsf]

nflu lbPsf] k]ZsL xf] f]] k|of]hg cgf sfo DkGg uL k]ZsL km5of6 ugkg] Jojyf 5 sfofnoaf6

k|fKt k]ZsL km5of6 ug jfFsLsf] ljj0f cgf fljs ufpF ljsf ldltsf] of]jif lbPsf] k]ZsL

=amp))$amp ndash km5of6 geO jfFsL b]lvPsf]n] lgodgf km5of6 ugkg] b]lvG5

5 n]vfk|0ffnLM yflgo lgsfo cflys k|zfg DalGw lgodfanL )^$ adf]lhd ufpF lasf ldltsf]

xsdf gubdf cwflt bf]xf]f] n]vf k|0ffnL gukflnsfsf] xsdf k|f]befaL n]vfk|0ffnL fVg kg] Aoayf

ePtfkgL bf]xf]f] n]vfk|0fnL k|f]efaL n]vf k|0ffnL fv]sf] kfOPg

6 cfGtls lgoGq0f M k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL

agfpgkb5 o ufpFkflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL dfg vlb ubf

vlb cfb]z bflvnf lkf]6 tof uL dfg vlb ubf vlb cfb]z tyf bflvnf lkf]6 lhGL vftfdf

btf uL clen]v gfv]sf] lhGL vftfdf dfgsf] dNo xLt clen]]]v gfv]sf] vlb ubf nfut

cgdfg tof gu]sf] k|To]s uf=la==divideg=kf= n] cfkmgf] |f]t leqsf] zlIfs efuf]lns cayf k|fs[lts

|f]t cGtut vfgL h+un cGo |f]t ef]lts kafwf cGtut 8s kn vfg]kfgL nufotsf] clen]v

tyf |f]t gdfOg jf uf=la= tyf g=kf sf] k|f]kmfOn tof gu]sf] htf sdL sdhf]L b]lvPsf 5g

k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

7 gt]tf k]z gePsf] fljs uf=lj== eujtLk tdlofsf] )amp gtfj0f b]lv )amp kmfNug ^ Ddsf]

gt]tf pknJw gufPsf]n] js 6]6d]G6 kLIf0f ubf rfn kFhLut tyf sf]if vftfsf] as dfHbft cNof

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= lfxf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 103

=^$$^ndash rfn jifsf] sn cgbfg cfo =$$^$(() ndash uL sn cfo =^amp($ ndash ePsf] f]

dWo] j+s 6]6d]G6 cgf vr = ndash eO afFsL a+s dfHbft j6f vftfsf] =^)amp((ndash

x]sf] b]lvG5 jfFsL dfHbft sd =^)amp((ndash uf=kf=gjfhk vftfdf 6laquofGkm ePsf] kfOof] f]

ljj0f adf]lhdsf] fljs uf=lj== eujtLk tdlofsf] )amp gtfj0fb]lv )amp kmfNug ^ Ddsf]

=^amp($ ndash sf] gt]tf k]z ePg gt]tf k]z uL n]vfkLIf0f ufpg kb5

8 ljn ekfO M s[lif 8s ddt lgdf0f df pkef]Qmf ldlt cWoIf ab|L gffo0f ofbjnfO =^)))ndash

sd eStfgL ubf pkef]Qmf ldlt u7g ePsf] k|df0f Demftf nfut cgdfg sfo DkGg k|ltj]bg

tyf ljn ekfO a]u eStfgL u]sf]n] tyf fljs uf=lj== gjfhksf] lrj fdk|fb d+8nn] ljleGg

( lzifs df sd vr n]v]sf]df pkef]Qmf u7g ePsf] k|df0f Demftf lan ekfO k]z gePsf]

=$$)) ejg lgdf0f sfosf] )))ndash rfn vr tkm OGwg lzifsdf =$^ ndash vr

n]v]sf]df jfL nuas k]z gu]sf] d]t =^^$^ ndash ljn ekfOsf] k|df0f k]z ug[kb5

9 bflvnfM ufpF ljsf ldlt gjfhksf] ejg ldqL Hofnf =)))ndash clu|d s =^))ndash tyf

f==s =^)ndash uL sn bfloTj =^)ndash tyf uf=kf= gjfhksf] f== tyf clu|d s

=$)^^ndash uL eQmfgL lbg jfFsL =^^ ndash b]lvG5 pQm sd DjlGwt vftfdf bflvnf

ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 ( nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] lgoldt ugkg] = sf]8 nfv xhf k]ZsL sf]8 amp) nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

104

hgsk pkdxfgukflnsf

n]vfkLIf0f k|ltj]bg

pk dxfgukflnsfsf] ut jif+sf] dfHbft - sf]8 ) nfv $^ xhf of] jif+ cfo -

sf]8 amp( nfv amp xhf d]t -( sf]8 ) nfv xhf cfDbfgL ePsf]df - sf]8 amp nfv

xhf vr+ eO+ -amp sf]8 nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf

5gM

1 nIo tyf k|ult M sfofnonfO k|fKt clVtofLsf] ldfleq xL jflifs nIo tyf sfoqmd adf]lhd

k|ult tof ugkb5 n]vfkLIf0fdf pknJw ljj0f cgf sn amp)) ld6 8s lgdf0f ug]

nIodf ^^) ld6 k|utL xfln u]sf] 5 dfnkf]t lhi6]laquozgtkmsf of]hgfdf ^) k|ltzt

gukflnsf cgbfgtkm du|df ^ k|ltzt dfq k|utL xfln u]sf] 5 jLs[t Dk0f of]hgfx

dod DkGg uL nfeu|fxLnfO lbOg] ]jfnfO k|efjsfL jgfpg]tkm sfofnosf] Wofg hfgkg] b]lvG5

2 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df

pkdxfgukflnsfsf] n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg]

pNn]v ePtfklg k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]

b]lvof] oaf6 rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt

lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ug kb5

3 ljBlto n]vf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_df yfgLo txsf]

|]tf ljBtLo k|0ffnLdf d]t fVg lsg] pNn]v 5 pkdxfgukflnsfn] f+lu|nf dfOqmf]

l6dsf] km6j]o k|of]u uL n]vf fv]sf] 5 km6j]on] cfDbfgLsf] efrxdf gub jfsL

js bflvnf ubf kms sd OG6L ug] vr n]lvPsf] sdsf] r]s Dofb gf3]sf]df kg hfL ubf

kg vr n]Vg] efrx kLjtt tyf x6fpg lsg] cfjZotfgfsf] ldltdf kli6Euml ug ldNg]

b]lvPsf]n] ljBlto k|0flndf flvPsf] n]vf ekbf] b]lvPg km6j]osf] ljjflgotf kLIf0f uL

DjlGwt lgsfojf6 ljs[lt d]t lnPsf] gb]lvPsf]n] cfondashJoosf] lxfj oyfyks 5 elg

ljZjt xg lsPg

4 cfGtls n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^ df aflifs

sf]8 kof eGbf al9 cfDbfgL xg] gukflnsfn] clws[t tsf] sdrfL lxt f] eGbf sd

cfDbfgL xg] gukflnsfn] xfos tsf] sdrfL lxtsf] cfGtls n]vfkLIf0f zfvf v8f ul

dfls kdf n]vfkLIf0f ufpgkg] pNn]v 5 o pk dxfgukflnsfdf cfGtls n]vfkLIf0f

zfvfsf] Jojyf u]sf] b]lvPg lhNnf ljsf ldltsf] cfGtls n]vfkLIf0fn] aflifs kdf

cfGtls n]vf kLIf0f ul k|ltj]bg lbPtf klg lgodsf] pQm Jojyf kfngf ePsf] b]lvPg

lgodfjnLdf Jojyf eP adf]lhd cfGtls n]vfkLIf0f zfvfsf] Jojyf ul dfls kdf

cfGtls n]vf kLIf0f ufpg kb5

5 j+s dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL)^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of]

jif+ sfof+nosf] |]tfcgf -amp)- dfHbft b]lvPsf]df as ljj0f cgf -

^$)$- dfHbft b]lvPsf] 5 |]tf eGbf js dfHbft -amp)amp)- 3l6 b]lvPsf]

DjGwdf 5fgljg ul lxfj ldnfg ug+kb+5

6 j+s vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

pkdxfgukflnsf sf] gfddf Pg cfO l jsdf x]sf] ddt +ef sf]if nflu vftf +rfng

u]sf]df xfn fli6o jfl0fHo js dfkmt vftf +rfng ul sff]jf ePsf]n] pQm vftfdf

=amp^- dfHbft xsf]] sd gukflnsfsf] dn sf]if vftfdf bflvnf uL pQm j+ssf] vftf

jGb ug kb5

7 lk|mhM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod -^_ df g]kfn sfjf6 sd

vr geO jfFsL x]df lk|mh ug] k|of]hgsf nflu DjlGwt lgsfodf lkmtf k7fpgkg] pNn]v 5

o pkdxfgukflnsf sf] sfofnon] bOjh]6 pklzifsdf cflys jifsf] cGTodf =3853606-

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

105

dfHbft x]sf] b]lvof] lk|mh ugkg] sd dnsf]ifdf hDdf u]sf]n] pQm sd +lrtsf]if bflvnf

ugkb5

8 kf]vL ef8f M o pk dxfgukflnsf cGtutsf kf]vLx af]nkqsf] dfWodaringff jifsf] nflu

~rfng ug lbPsf]df af]nkq bftfn] sjf]n u]sf] sddWo] ) k|ltztn] xg] klxnf] lstf

Demftf xgeGbf kj ) k|ltzt sd Demftf ePsf] ldltn] t]gtf] jifsf] 57f dlxgfdf aemfO

Sgkg] ul 7]Ssf Demftf u]sf] b]lvof] t ljleGg $ af]nkqbftfn] Demftf jdf]lhd klxnf]

lstf sd aemfP tfklg bf]gtf] lstf jemfpgkg] do cjwL dfKt eSbfd]t lstf sd

cn u]sf] b]lvPg ofL aemfpg jfFsL sdsf] lgodfgf ) Kf|ltzt Jofhlxt sd

=7471950- cn ugkb5

9 d]nfxf6 7]Ssf M hfgsL dlGb klifdf nfUg] xf6d]nf 7]Ssfdf lbg af]nkqsf] dfWodaf6 j eGbf

j9L sjf]n ug] sjf]nbftf zDe sdf fptsf] =ampampndash sf] jf]nkq jLs[t u]sf] b]lvof]

Demftf adf]lhd jf]nkqbftfn] klxnf] lstf jfkt ) k|ltzt sd Demftf x+bfsf jvt

bf]gtf] lstf ) k|ltztn] xg] sd )amp kfif dfGtDd jemfO Sgkg]df )amp$amp Dddf

hDdf =$))))ndash jemfO =ndash jemfpg af+sL x]sf] b]lvof] pk dxfgukflnsfn]

hUuf jxfn jfkt s6[f ugkg] =(^)))ndash s6[f uL af+sL xg cfpg] =$ndash df

lgDgfgf ) k|ltzt Jofh lxt cn ug kb5

10 wf6L hkmt M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod amp^ df sg sfd ug

wf6L fVgkg] eO flvPsf] wf6L Totf] sfd kf gu]sf] sf0fn] hkmt ugkg] ePdf clwsf

k|fKt clwsfLn] Totf] wf6L sd hkmt ugkg] pNn]v 5 o sfofno cGtutsf ljleGg

cfo 7]Ssfdf 7]s]bfn] tf]lsPsf] dodf lstf sd gjemfO lghn] fv]sf] wf6Laf6 lxfj

ldnfg ug cgf]w u]tfklg sfofnon] pQm wf6L sd =742100- dn sf]ifdf hDdf u]sf]

b]lvPg

11 ef8f s M cfos P]g ) sf] bkmf df ef8f sddf ef8f s cn ugkg] Jojyf 5

o sfofnon] kf]vL ef8fdf lbP jfkt kf]vL ef8faf6 of] jif =$$)))- ef8f sd

cn u]sf]df ef8f s jfkt ) k|ltztsf bn] xg] =$$))- +lrt sf]if bflvnf u]sf]

b]lvPg P]gdf Jojyf eP adf]lhd ef8faf6 k|fKt ePsf] cfDbfgLdf ef8f s jfktsf] sd

+lrtsf]if bflvnf ug kb5

12 sdrfL sNof0f sf]if M yfgLo jfoQ zfg lgodfjnL )^ sf] lgod ^ df sdrfL sNof0f

sf]ifdf yfgLo lgsfon] k|To]s jif sDtLdf cfkmgf] sfofnonfO cfjZos kg] Ps dlxgfsf] tnj

afasf] sd hDdf ugkg] f]xL sdaf6 yfgLo lgsfosf sdrfLnfO pkbfg lbOg] pNn]v

5 o sfofnoaf6 cflys jif )amp)amp b]lv cjsfz ePsf amp hgf sdrfLnfO pkbfg

jfkt =^((ndash eQmfgL lbg af+sLsf] ljj0f tof u]sf] 5 lgoddf Jojyf eP adf]lhd

pk dxfgukflnsfn] cfkmgf] cfGtls gtf]taf6 sNof0fsfL sf]ifdf kofKt sd hDdf gu]sf]

sf0f otf] bfloTj sddf j[l4 xb uPsf] b]lvof] cfGtls gtf]tsf] cfoaf6 sdrfLnfO sfot

xbfs jvt yk ljwf eQmfgLdf lgoGq0f uL cjsfz kl5 Joxf]g kg] bfloTjnfO dWogh uL

bfloTj sd sd ub hfgkg] b]lvPsf] 5

13 k|zflgs vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ df pk

dxfgukflnsfn] jLs[t jh]6sf] ldfleq lx P]g adf]lhd s zNs ]jf zNs bt ef8fjf6

p7fPsf] sn sdsf] sf]8 kofF eGbf a9L cfDbfgL xg] gukflnsf sf] k|ltzt eGbf a9L

sd k|zflgs sfosf nfuL vr ug gkfpg] pNn]v 5 o gukflnsfn] of] jif cfGtls

gtf]tjf6 sn =63259620- cfDbfgL u]sf]df f]sf] k|ltztn] xg] =15814905- dfq

k|zflgs sfodf vr ug kfpg]df =52766998- k|zflgs vr u]sf]n] lgodfjnLn] tf]s]eGbf

=^()(- a9L vr u]sf] lgodDdt b]lvPg lgodfjnLn] tf]s]sf] ldfleq lx

k|zflgs sfodf vr ugkb5

Plss[t xL ljsf cfof]hgf

14 7]Ssf jLs[tLM fjhlgs vLb P]g )^ sf] bkmf ^ df Gogtd dNofIacuteLt jf]nkqsf] jf]nc+s

nfut cgdfg eGbf fet kdf j9L ePdf fjhlgs lgsfon] Totf jf]nkq cjLs[t ug Sg]

pNn]v 5 PlzofnL ljsf j+ssf] xof]udf +rfnLt 7]Ssf g+= IUDPDRJNKICB- 01 sf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

106

Improvement And Development Of Strom Water Drainage And Urban Road Sub Project sf]

nfut cgdfg dNo clej[l4 s jfx]s =amp- x]sf]df jeGbf 36L sjf]nug] lgdf0f

JojfoLsf] sjf]n c+s =amp$$amp$()- nfut cgdfg eGbf ^= k|ltzt cyft

=(- n] jl9 x]sf]df fet kdf al9 gePsf] k6ofO gulsg pQm jf]nkq jLs[t

u]sf] b]lvof] oL nfut cgdfg eGbf j9L sdsf] jf]nkq jLs[t ug lkmfl ug] jLs[t

ug] kbflwsfLnfO lhDd]jf jgfpg kb5

141 pQm 7]Ssfdf k|f]lehgnd cGtut cfO6d g+= A1 df ljdf j+s If0f sfoDkfbg hdfgtsf]

sldzg dfj]z eO =())))- 7]Ssf c+s sfod ePsf]df of] jif Dd gjfF lgEuml ljn Dd

eQmfgL xbf =^^^(- eQmfgL ePsf] 5 oL 7]Ssf c+sdf pNn]lvt sd eGbf

=$)amp^(- j9L eQmfgL lbg] kbflwsfLnfO lhDd]jf jgfO pQm sd czn ugkb5

142 af]nkqbftfsf] BOQ df k|f]lehgnd cGtut j+s sldg =(amp^)- Nofj6]6 jfkt

=(()- 6]nLkmf]g tyf ljwt vr =()))- kfgL cfktL jfkt =)^- d]t

=$$)(- dNo clej[l4 s ljhs j]u eQmfgL lbPsf]df jf]nkqbftfnfO pQm sddf dNo

clej[l4 s =$))amp- d]t yk eQmfgL lbPsf] b]lvof] dNo clej[l4 s ljhs k]z gePsf]

cjyfdf dNo clej[l4 s eQmfgL lbg gldNg] ePsf]n] dNo clej[l4 s jfktsf] sd cn

ugkb5

143 jf]nkqbftfsf] BOQ df k|f]lehgnd cGtut ljdfsf] dNo clej[l4 s d]tsf] =^(amp-

ljhs k]z ePsf]df f] sddf jf]nkqbftfnfO =$)))- dNo clej[l4 s yk d]t eQmfgL

lbPsf]n] bf]xf]f] dNo clej[l4 s eQmfgL ePsf] sd cn ugkb5

144 Demftfsf] jFbf g+== df g]kfn fi6laquo j+ssf] k|fO OG8]Ssf] cfwfdf dNo dfof]hg ugkg]

pNn]v 5 jf]nkq bftfnfO df]ljnfOh]zg k]ZsL jfkt = (()- eQmfgL lbPsf]df dNo

dfof]hg ubf pQm df]ljnfOh]zg k]ZsL sd s66f ul Demftfdf pNn]v eP jdf]lhd dNo

dfof]hg ugkg]df pQm k]ZsL s66f guL dNo dfof]hgsf] lxfj uL xfn Dd dNo clej[l4

s jfx]s =)(amp)))- eQmfgL lbPsf] b]lvof] df]jLnfOh]zg k]ZsL s66f guL eQmfgL lbFbf

kfFrf lgEuml ljn Ddsf] dNo clej[l4 s jfx]s eQmfgL lbg gldNg] =(- d]t dNoj[l4

eQmfgL lbPsf] sd cn ugkb5

15 Extra material disposal vrM hgsk pkkdxfgukflnsf cGtut IUDPDRJNKICB-1 cGtut Ps lgdf0f JojfoL Fu ePsf] 7]Ssfdf cfO6d g+== sf] nflu amp) 3gdL6sf]

nflu =$^$- sd Joayf uL =amp(^- eStfgL d]t lbPsf] 5 o uL

cfO6d g+= = df $amp 3gdL6sf] nflu =(- eStfgL xg] Joayf u]sf] 5

fy cfO6d g+==amp df (=) 3gdL6sf] =)- Joayf uL xfnDd

=$))amp^- eStfgL lbPsf] 5 cfO6d g= =) n] vg]sf] a Dof6]lon Proper Disposal ug] uL k]zLlkms]zgn] tf]s]kl5 kgcfO6d =)amp df d]t Excess material transport uL Disposal ug] cfO6dsf] Joayf uL eStfgL lbPsf] b]lvof] sfdubfsf] cayf lgLIf0f ubf

slxst extra material nu] Disposal gulPsf] ahf] Excavated Material Trenches Road sf] Backfilling dfk|of]u ePsf] f] k|of]hgsf] nflu d]t a]Un cfO6dsf] Aoayf uL

eStfgL d]t lbPsf]n] Extra Material Disposal u]sf] elg gu]sf] sfd u]sf] cfwfdf eStfgL

lbPsf] =(- cn ugkg] tyf eStfgLsf] nflu BOQ df flvPsf] =)-

eStfgL gxg] Aoayf ug kb5

16 dNo dfof]hgM fjhlgs vlb lgodfjnL )^$ sf] lgod ( df fjhlgs lgsfon] dNo

dfof]hg ug lsg] sf vlb Demftfdf pNn]v ugkg] Jojyf 5 Plss[t ZfxL ljsf

cfof]hgfsf] Ps kfdzbftf+u hnfO ) df $^= dlxgfsf] nflu dNo clej[l4 s jfx]s

=^^- 7]Ssf Demftf ePsf] b]lvof] lgh+u ePsf] Demftfsf] jbf g+= $= df

Demftf ePsf] cf dlxgf b]lv k|To]s jif dlxgfdf dNo dfof]hg ugkg] pNn]v 5 oL

dNo dfof]hg ubf k|To]s jif j[l4 ePsf] dNonfO cfwf dNo dfgL dNo dfof]hg ug kg]df

of] jif dNo dfof]hg jfkt =^amp)^- eQmfgL lbbf ut jif eQmfgL ePsf] dNonfO cfwf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

107

dNo dfGg kg]df Demftf xFbfsf] cjwLnfO g cfwf dNo dfgL eQmfgL lbPsf]n] Demftf cjwL

b]lv g dNo dfof]hgsf] lxfj Plsg ul a9L eQmfgL ePsf] sd cfn ugkb5

17 ljn ekfOM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod -_ -_ adf]lhd vr

ubf vrsf] aLn ekfO lxt n]vf fVg kg] pNn]v 5 Plss[t zxL ljsf klof]hgf cGtut

fdflhs ljsf sfoqmd +rfng ug kfdzbftf Integrated Rural Development Center

Fu dNo clej[l4 s d]t =$amp- df cS6f]j) df Demftf ePsf] b]lvof]

Demftf jdf]lhd of] jif fdbflos ljsf sfoqmd cGtut hgr]tfdns sfoqmd fdflhs

klrfng Ifdtf clej[l4 sfoqmd +rfng ul =- jh]6 vr n]v]sf]df f] vrsf]

k6ofFO xg] ljn ekfO xfnDdsf] vr vNg] clen]v n]vfkLIf0fdf k]z ePg f] +yf Fu

ePsf] Demftf jdf]lhdsf Dk0f sfox d]t DkGg gul Dofb DffKt ePsf] b]lvPsf]n]

Demftf jdf]lhdsf] sfo gug] +yfnfO lhDd]jf jgfO vr ePsf ljn ekfO tyf jh]6 vrsf]

cwfjlws clen]vsf] cfwfdf dfq ah]6 vr n]Vg kb5

18 sG6LGh]GLM yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf ) df yfgLo

lgsfoaf6 ~rfng ulg] sfoqmd jf cfof]hgfnfO sfoszntf k|efjsfltf tyf ldtJolotfsf]

lcentfGt cgf +rfngdf xof]u kyenofpg kFlhut nufgLsf] dli6ut sdaf6

pkdxfgukflnsfn] = kfFr k|ltzt k|ltztdfq sd 56ofO vr ug Sg] Jojyf x]sf] 5

pkdxfgukflnsf n] of] jif +rfnLt ljleGg cfof]hgfxsf] =($$(^- eQmfgLdf

=- slG6Gh]GL ssectf u]sf] b]lvof] hg eQmfgL ePsf] sdsf] amp=^ k|ltzt xg

cfp5 lgb]lzsfdf ePsf] Jojyf eP jdf]lhd eQmfgL sdsf] = k|ltztn] xg] =)(amp$-

dfq s66f ul eQmfgL ugkg]df sfoljlwdf ePsf] Jojyf ljklt al9 ssectf uL vr n]v]sf]

=)amp($- lgodDdt b]lvPg sG6Lgh]GLsf] sd vr ubf sfoljlwdf ePsf] Jojyfsf]

k0f kfngf ugkb5

19 al9 eQmfgL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_ sg sdsf]

eQmfgL lb+bf Lt ku] jf gku]sf] hf ldquor ug kg] Jojyf 5 pk dxfgukflnsf sf] sfofnon] of]

jif lgdf0f sfo ubf Demftf eGbf =92340- jl9 eQmfgL lbPsf] lgod +ut b]lvPg jl9

eQmfgL ePsf] sd cn ugkb5

20 clu|d sM cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos s66L ug+kg+]

Jojyf 5 sfof+non] ljleGg j6f vlb tyf ]jfdf clu|d cfos ssectf ug 56 ePsf]

=128022- cn uL +lrtsf]if bflvnf ugkb5

21 ljnekfO+M yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod -_ adf]lhd

vr ubf vrsf] aLn ekfO lxt n]vf fVg kg] Jojyf x]sf] 5 sfofnon] ojif

=2049892- eQmfgLdf ljn ekfO k|df0f sfuhft ljgf eQmfgL u]sf] kfOof] sfofnon]

jh]6 vr n]Vbf ljnekfOsf] cfwfdf dfq ah]6 vr n]Vg kb5 ljn ekfO j]u vr n]Vg]

kbflwsfLnfO lhDd]jf jgfpgkb5

22 kflgtlds s M cfo s P]g ) sf] bkmf df k|fs[lts JolQmn] f]hufLaf6 k|fKt u]sf]

tna eQf bz vr ltxf vr nuf eQf +lrt ljbf afktsf] sd nufotsf cfodf lgodfgf

s66L ug kfpg] sd s66L ul afsL sddf bkmf amp adf]lhd |f]tdf s s66L ug kg] Jojyf

5 o gukflnsfsf sdrfLnfO tna eQf nufotsf ljleGg eStfgL u]sf]df cfodf

dfa]z ul s ssectL u]sf b]lvPg k|rlnt P]gdf Jojyf eP adf]lhd =42294- kflgtlds

s cn ul +lrt sf]if bflvnf ug kb5

23 j7s eQfM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_ sg sdsf] eQmfgL

lb+bf Lt ku] jf gku]sf] hf ldquor ug kg] Jojyf 5 sfofnon] dfOGo6 d]t gfvL ut cflys

jifsf] ekfOsf cfwfdf sfofnosf sdrfL dfq xeflu ePsf] ljleGg ldltdf amp k6s j7s

j]sf] elg =$)))- jh]6 vr u]sf] lgodDdt b]lvPg pQm sd cn ul bflvnf

ugkb5

24 l5knL gfnfM yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf -_

tf]lsPsf] sfd eGbf a9L ug] jf sfd g guL jf jftljs sfdeGbf a9L sfd u]sf] b]vfO a9L

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

108

sd dfUg] pkef]Qmf ldltnfO pQm sd eQmfgL glbO sfnf] rLdf fvL sfjfxL ugsf] cltlQm

DalGwt k|fljlwsnfO d]t sfjfxL ug kg] pNn]v 5 pkdxfgukflnsfsf] sfofnon] l5knL

gfnf lgdf0fsf] nflu nfut cgdfg =(()ampmdash ul pkef]Qmf ldltjf6 lgdf0fsfo ufO

k|yd lstf jfktsf] =amp)))- lgEuml ljn k|fKt e km5of6 ul bf]|f] lstf jfkt

=$)))- k]ZsL eQmfgL u]sf]df uf]=ef=g+=))amp$ jf6 pQm k]ZsL km5of6 ul

=amp^^$)- ul sn vr n]v]sf]df pQm r]s pkef]Qmf ldltnfO eQmfgL f]sL fv]sf] b]lvof]

gfkL lstfj sfo DkGg d]t k]z gePsf]df jh]6 vr ul =$$)- eQmfgL ePsf]df

jftljs sfd Plsg sfo DkGg k|ltj]bg tof ugkb5

25 pkdxfgukflnsf n] lulhfxn hfg] dVo 8s b]vL lhj5 zfxsf] 3 xb hfg] 8sdf lkll

6]jf kvfn 8s ddt u|fe]n sfosf] nflu =)^(amp- df pkef]Qmf ldlt+u Demftf ul

pQm sfosf] sfoDkGGg =(- ePsf]df pkef]Qmf ldltnfO hgxeflutsf] c+ s6fO

Demftf sd eGbf =amp^amp^- jl9 eQmfgL u]sf] lgod +ut b]lvPg pQm sd pkef]Qmf

ldltjf6 cn ul +lrtsf]if bflvnf ugkb5

26 k]ZsLM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL

x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o gukflnsf jf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =))- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

o jif ljleGg ^ kbflwsfL sdrfL tyf cGo JolQmFu km5of6 ug =26876955- afFsL

x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

pkdxfgukflnsf n] lqmotf b]vfpgkb5

27 ljutsf] eQmfgLM yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod ([g df

eQmfgL lbg jf _sLsf] ljj0f cgrL $ tof uL f] cgrLsf cfwfdf dfq vr+ ug+kg]+ pNn]v

5 pk dxfgukflnsfn] o cflys aifdf ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf]

ljj0f cgrL $ clen]v k|df0fLt j]u vr n]v]sf] kfOof] oL eQmfgL lbg jfFsLsf] ljj0f

tof guL ljut jifsf] bfloTj jxg ul eQmfgL u]sf] 4614255- lgod +ut b]lvPg

otf] sd eQmfgL ubf lgodfjnLdf ePsf] Jojyfsf] klkfngf ug kb5

28 kj+lgwf+lt Ifltklt+ Mfj+hlgs vlb lgodfjnL )^$ sf] lgod [s df lgdf+0f JojfoLsf]

l9nfO+sf] sf0fn] vlb Demftf adf]lhdsf] sfd f] Demftfdf tf]lsPsf] Dofbdf DkGg xg

gs]df k|ltlbg Demftf sdsf] )-) k|ltztsf bn] kj+ lgwf+lt Ifltklt+ lbgkg]+ pNn]v 5 o sofnon] bO lgdf0f sfosf] nflu eQmfgL lbPsf]df lghxFu ePsf] Ddmftf adf]hld

tf]lsPsf] dfocjlw leq lgdf0f sfo DkGGf geO Dofb yk DaGwL sfojfxL d]t gePsf]

cjlwsf] lgoddf ePsf] Jojyf adf]hLd kjlgwflt Ifltklt =28577- cn u]sf] b]lvPg

kjlgwflt IfltktL jfktsf] sd cn ul +lrtsf]if bflvnf ugkb5

29 jl9 eQmfgLM yfgLo lgsfo cfly+s k|fg lgodfjnL)^$ sf] lgod $^[^ df eQmfgL ubf+

lt ku] gku]sf] r]s hfr ul eQmfgL lbgkg]+ pNn]v 5 pkdxfgukflnsf n] kbktL+ ldltsf]

j7s eQmf eQmfgL ubf+ jl9 jh]6 vr+n]v]sf] -^))- cn ul _lrtsf]if bflvnf ug+kb+5

30 s ljhsM dNo clej[l4 s lgodfjnL ) sf] lgod amp cgf dNo clej[l4 sdf btf

ePsf] k|To]s JoflQm jf kmdn] sg jt jf ]jf cfktL ubf s clws[tn] cGoyf jLs[t u]b]lv

jfx]s k|fksnfO cgrL -s_ adf]lhdsf] 9fFrfdf s ljhs hfL uL k]z ugkg] Jojyf

x]sf] 5 sfofnon] ljhs gDj xftn] n]v]sf] s]]sf] d]tsf] s ljhs hfL uL lgdf0f

JojfoLnfO dNo clej[l4 s afkt =ampamp^$(- eQmfgL ePsf] lgod +ut b]lvPg pQm

kmdjf6 eQmfgL lnPsf] dNo clej[l4 s dfof]hg ePsf] k|df0f k]z ugkb5

31 eQmfgL k|df0fM yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+

clwsf k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5 of]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

109

jif pk dxfgukflnsf cgbfg tkm sNe6 tyf lkllsf] sfo ugsf nflu Go cfiftf]z lgdf0f

]jfnfO dNo clej[l4 s d]t =$(()$- eQmfgL u]sf]df pQm lgdf0f sfosf] k|fljlws

dNofs+g sfo DkGg k|ltj]bg tyf lgdf0f JojfoLn] eQmfgL lnFbf hfL u]sf] ljn d]t +nUg

guL pQm sd eQmfgL u]sf] b]lvof] jh]6 vr n]Vbf cfjZos k|df0f sfuhft +nUg ugkb5

32 wf6LM fjhlgs vlb lgodfjnL )^$ sf] lgod $ adf]lhd wf6L lkmtf ubf sbftfn]

DjlGwt cfGtls fhj sfofnoaf6 dNo clej[l4 s dfof]hg kq k]z ePkl5 wf6L lkmtf

lbgkg] pNn]v 5 pkdxfgukflnsf sf] sfofnon] lgdf0f JojfoLsf] wf6L lkmtf ubf dNo

clej[l4 s dfof]hg kq j]u =370455- wf6L lkmtf u]sf] b]lvof] dNo clej[l4 s

dfof]hg kq k]z xgkb5

33 cfGtls lgoGq0f M pk dxfgukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f

Jojyf ekbf] k|efjsfL agfpgkb5 o pk dxfgukflnsfsf] cfGtls lgoGq0f Jojyfsf]

dNofordfsg ubf lhGL lglIf0f k|ltj]bg dfly sfjfxL gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt

gu]sf] lhGL fdfgsf] plrt e08fsf] Jojyf ug gs]sf] sdrfLsf] sfoljj0f tof

gu]sf] dodf k]ZsL km5of6 gu]sf] JoflQmut wf6L vftf gfv]sf] uf]Zjf wf6L vftf

gfv]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL

cfGtls lgoGq0f Jojyf b[9 agfpgkb5

a]h lylt

of] jif pkdxfgukflnsfsf] n]vfkLIf0faf6 =( sf]8 amp nfv ^ xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = sf]8 nfv $ xhf lgoldt ugkg] = sf]8 nfv xhf

k]ZsL = sf]8 ^ nfv ampamp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

110

lIf]Zjgfy gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - xhf of] jif+ cfo -^ sf]8 $ nfv xhf d]t

-^ sf]8 $ nfv ( xhf cfDbfgL ePsf]df - sf]8 nfv amp xhf vr+ eO+ -$ sf]8 ^

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df gukflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

gukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]n]

rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf]

Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ug kb5

2 k|zflgs vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ df gukflnsfn]

jLs[t jh]6sf] ldfleq lx P]g adf]lhd s zNs ]jf zNs bt ef8fjf6 p7fPsf] sn

sdsf] ) nfvb]lv sf]8Dd cfDbfgL xg] gukflnsf sf] ) k|ltzt eGbf a9L sd

k|zflgs sfosf nfuL vr ug gkfpg] pNn]v 5 o gukflnsfn] of] jif cfGtls gtf]tjf6

sn =^(amp)- cfDbfgL u]sf]df f]sf] ) k|ltztn] xg] =^ampamp(- dfq k|zflgs sfodf

vr ug kfpg]df =4346631- k|zflgs vr u]sf]n] lgodfjnLn] tf]s]eGbf =2658839-

a9L vr u]sf] lgodDdt b]lvPg lgodfjnLn] tf]s]sf] ldfleq lx k|zflgs sfodf vr

ugkb5

3 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf ]

kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 fljssf] zflGtk ufljsf] utjif Ddsf]

k]ZsL jfFsL =^$))- lhDd]jfL fL cn km5of6 u]sf] 5g gukflnsfsf] of] cflys

jifsf] cGTo Dd ljleGg lgdf0f JojfoL $ pkef]Qmf ldlt d]tsf] 3405000-

zflGtk ufp_ ljsfldltn] pkef]Qmf ldltnfO+ lbPsf] k]ZsL -)))))Y d]t -

$^))))Y k]ZsL jf+sL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6

ugkb5

4 tnj eQfM +3Lo dfldnf tyf yfgLo ljsf dGqfnon] +3Lo +rgf kjfwf ljsf sfoqmdsf]

clVtofLdf o sfoqmdjf6 sdrfLsf] tnjeQf jfkt jh]6 vr n]Vg gkfOg] pNn]v u]sf]5

o gukflnsfn] pQm sfoqmdjf6 sdrfLsf] tnj eQfdf =479765- jh]6 vr n]v]sf]

lgod+ut b]lvPg clVtofLsf] kfngf gug] kbflwsfLnfO lhDd]jf jgfpg kb5

5 kflgtlds s M cfo s P]g ) sf] bkmf df k|fs[lts JolQmn] f]hufLaf6 k|fKt u]sf]

tna eQf bz vr nuf eQf +lrt ljbf afktsf] sd nufotsf cfodf lgodfgf s66L

ug kfpg] sd s66L ul afsL sddf bkmf amp adf]lhd |f]tdf s s66L ugkg] Jojyf 5

o gukflnsfdf sfot n]=c s[i0fb]j zfxsf] tna eQf nufotsf ljleGg eStfgL u]sf]df

cfodf dfa]z ul s s66L u]sf b]lvPg k|rlnt P]gdf Jojyf eP adf]lhd =5604-

kflgtlds s cn ul +lrt sf]if bflvnf ug kb5

6 clu|d cfosM cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos ssectL ug+kg+]

Jojyf 5 sfof+non] vlb tyf ]jfdf ljleGg ]jf k|bfosaf6 ssectf ug 56 ePsf] clu|d

cfos =12433- cn uL +lrtsf]if bflvnf ugkb5

7 blgs e|d0f eQfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod df yfgLo

lgsfosf kbflwsfLn] lhNnf jflx e|d0f ugkbf blgs tyf e|d0f eQf kfpg] Jojyf 5 sfosfL

clws[t ljgf]brGb| Gofkfg] +3Lo dfldnf tyf yfgLo ljsf dGqfonjf6 sfh jf e sfofnodf

xflh ePsf]df kljf lxtsf] blgs tyf e|d0f eQf =())- eQmfgL lbPsf] b]lvof] sfhdf

vl6Psf] sdrfLnfO kljfsf] d]t blgs tyf e|d0f eQf eQmfgL ePsf]n] pQm sd cn ul

+lrtsf]if bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

111

8 fhZj afF8kmfF8 M yfgLo lgsfo |f]t kLrfng tyf Jojyfkg sfoljwL )^( sf] jFbf -

_df fhZj afF8kmfF8 cGtut pknAw xg] sdaf6 sg klg k|sfsf] rfn vr lzifsdf sd

ljlgof]hg uL vr ug gkfOg] pNn]v 5 o sfofnon] o jif fhZj afF8kmfF8 af6 k|fKt

sd dWo] iquest=(^))- dlxnf jFod]ljsfsf] tnjeQfdf vr u]sf] 5 oL kFhLut sf]ifdf

dfq ljlgof]hg ugkg] sd cGo rfn k|s[ltsf sfodf ah]6 vr n]v]sf] lgodDdt b]lvPg

fhZj jfF8kmfF8 jf6 k|fKt sd kFlhut k|s[ltsf sfodf dfq vr ugkb5

9 sdrfL sNof0fsfL sf]if M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod

df guklifbn] cfˆgf] sf]ifdf hDdf ePsf] cfGtls cfoaf6 sdrfL sNof0f sf]if nufotsf

sf]ifdf sd ljlgof]hg ugkg] pNn]v 5 tfklg cfGtls cfoaf6 sd afF8kmfF8 guL +3Lo

+rgf kjfwf ljsf sfoqmdjf6 sdrfL sNof0fsf]ifdf iquest=))))- vr u]sf] 5 tf]lsPsf]

sfoqmd ugsf nflu ljlgof]lht jh]6 sdrfL sNof0fsf]ifdf hDdf u]sf] lgodDdt b]lvPg

otf] vrdf lgoGq0f ugkb5

10 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] ljut jifsf k]ZsLsf] cn km5of6 gu]sf] vlb of]hgf

tof gu]sf] ljnekfO k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb lgoGq0f

vftf gfv]sf] tf]lsPsf] dofjlw leq fhZj bflvnf xg] gu]sf] htf sdL sdhf]L b]lvPsf

5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9

agfpgkb5

zflGtk ufp ljsf ldlt

11 dfHbftM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of] jif+

sfof+nosf] |]tfgf dfHbft x]sf] -()- xfn fljs lIf]Zj gukflnsfaf6 cnu e

j6]Zj ufpkflnsfdf dflxt ePsf]n] pQm dfHbft sd f]xL ufpkflnsfsf] vftfdf hDdf

ug+kb+5

12 dfnkf]tM yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltn] of] jif dfnkf]tjf6 =amp($) cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =(- lhNnf dGjo ldltdf k7fpg kb5

13 bflvnfM o jif ljleGg kmd tyf JolQmaf6 ssectf ePsf] wf6L =^^$- tyf clu|d cfos

=(^)- fdflhs Iff s =^(- d]t sn =))- DjlGwt vftfdf hDdf

u]sf] b]lvPg lgoddf Jojyf eP jdf]lhd pQm sd DjlGwt vftfdf bflvnf ugkb5

a]h lylt

of] jif gukflnsf sf] n]vfkLIf0faf6 = nfv ^ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =amp xhf lgoldt ugkg] =( nfv $ xhf k]ZsL =$^ nfv xhf x]sf]

5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

112

wgiffwfd gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -^) nfv xhf of] jif+ cfo -^ sf]8 ^ nfv (

xhf d]t -amp sf]8 nfv ) xhf cfDbfgL ePsf]df - sf]8 nfv ^ xhf vr+ eO+ -

sf]8 nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df gukflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

gukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]n]

rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf]

Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ug kb5

2 k|zflgs vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ df gukflnsfn]

jLs[t jh]6sf] ldfleq lx P]g adf]lhd s zNs ]jf zNs bt ef8fjf6 p7fPsf] sn

sdsf] b]vL ) nfv cfDbfgL xg] gukflnsf sf] $) k|ltzt eGbf a9L sd k|zflgs

sfosf nfuL vr ug gkfpg] pNn]v 5 o gukflnsfn] of] jif cfGtls gtf]tjf6 sn

=()- cfDbfgL u]sf]df f]sf] $) k|ltztn] xg] =^- dfq k|zflgs sfodf vr

ug kfpg]df =3061913- k|zflgs vr u]sf]n] lgodfjnLn] tf]s]eGbf =)- a9L vr

u]sf] lgodDdt b]lvPg lgodfjnLn] tf]s]sf] ldfleq lx k|zflgs sfodf vr ugkb5

3 ejg lgdf0f M gukflnsfsf] sfofno ejg lgdf0f ug lgdf0f JojfoL jfO=kL= sGi6laquoSg+Uf dNo

clej[l4 s d]t =)$^$^(- df )amp$^ Dddf sfo DkGg ug] uL )amp df 7]Ssf

Demftf ePsf] b]lvof] bO tNn] sfofno ejg lgdf0f ug 7]Ssf Demftf ePtfklg Ps tNnf klg

9nfgsf] sfo gxb Demftf sdsf] ^=^ k|ltzt cyft =))ampamp(- eQmfgL es]sf] 5

ejgsf] l8=lk=l sd prfOsf] x]sf]df j9L prfOsf] sfd ugk]sf]] sf0f l8=lk=l= Ddsf] sfddf

nfuteGbf a9L vr ePsf] t e]lPzg cfb]z jLs[t gePsf] sf0f ljut ( dlxgf b]lv lgdf0fsf]

sfo ylut ePsf] b]lvof] xfnDd lgdf0f sfo DkGGf ugkg] cjwL dfKt eO s]tfklg Dofb

yksf] sfjfxL u]sf] b]lvPg oL q6Lk0f l8hfOg ug] e]lPzg cfb]z ljgf yk sfdsf] eQmfgL

lbg] lgdf0f sfosf] Dofb yksf] sfjfxL guL lgdf0f sfo cwf] 5f8g] kbflwsfLnfO lhDd]jf

agfpg kb5

31 lgdf0fflwg sfofno ejgsf] jlkl df6f] NofO kg] sfosf] nflu lgdf0f JojfoLsf] BOQ sf] cfO6d

g+= df Earth Backfilling (Ordinary Soil) lead up to 1 Km egL ^^= m3 df6f] NofO kg]

sfosf] nflu k|lt 3g ld6 =)mdash sf bn] =amp)mdash eQmfgL lbOs]kl5 f]lx Yffgdf f]lx

sfosf] nflu (=amp$m3 sf] k|lt3gld6 $- sf bn] =$$^- sf] sfo+ sf]6]zgsf]

dfWodjf6 gt]of sGi6laquoSzgaf6 ufO =$(- eQmfgL lbPsf] b]lvof] 7]Ssf Demftf jdf]lhd

lgdf0fflwg sfodf 7]Ssf Demftf leqsf] sfodf sfofNfon] cGo lgdf0f JojfoLaf6 7]Ssf

Demftfdf pNn]lvt beGbf a9L b]6df yk sfd u]sf] b]vfO eQmfgL lbPsf] lgodDdt

gb]lvPsf]n] otf] sfodf vr ug ljs[lt lbg] kbflwsfLnfO lhDd]jf agfpg kb5

4 jh]6 vr M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod -_ adf]lhd

pklgod -_ adf]lhd lrjaf6 jLs[t ufO vr ubf vrsf] aLn ekfO lxt n]vf fVg kg]

Jojyf x]sf] 5 j8f lrj cfgGb sdf clwsfLnfO kmfO sfoqmd +rfng ug =))))-

k]ZsL lbPsf]df pQm sd k]ZsLd]t ghgfO ljn ekfO j]u jh]6 vr n]v]sf]n] pQm vr cn

ugkb5

5 eQf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod $^-^_ df eQmfgL ubf lt ku]

gku]sf] r]s hfFr ul eQmfgL lbgkg] pNn]v 5 n]vfkfn lbkgffo0f fptn] cflys k|zfg

zfvfdf sfo u]sf] jfkt elg dfls =amp))- sf bn] gtfj0f b]lv kmfNugDdsf] eQf

=^))))- eQmfgL lbPsf] b]lvof] oL cflys k|zfg zfvfdf sfo u]sf] cfwfdf yk eQf

vr n]Vg ldNg] gb]lvPsf]n] pQm sd cn ug kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

113

6 clu|d cfos M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos s66L ug+kg+]

Jojyf 5 sfof+non] ljleGg _yfxdfkm+t sfof+qmd _rfng ubf_ k|lzIfssf] kflgtlds s

tyf 3ef8fdf clu|d cfos s66L u]sf] kfOPg clu|d cfos s66f gePsf] =61946- cn

uL +lrtsf]if bflvnf ugkb5

7 cGo k|of]hgsf] vr M cfly+s sfo+ljlw P]g ) sf] bkmf amp[ df sfof+nodf k|fKt xg cfPsf]

sd tf]lsPsf] sfddf dfq vr+ ug+ kfOg] tyf tf]lsPsf] afx]s cGo sfddf vr+ u]sf] b]lvPdf

lhDd]jf JolQmaf6 otf] vr+ sd cn pk uL ljefuLo sfafxL d]t ug+ lsg] Jojyf 5

sfof+non] 566 cltTj ah]6 Jojyf ePsf lhNnf lyt ljleGg $ sfof+nosf] ljleGg sfo+df

-368841- eQmfgL u]sf] kfOof] oL vr+ ubf+ sfof+non] cfkmgf] If]qdf ug]+ ljsf lgdf+0f

DaGwL ah]6 Jojyfkgdf rfk kg]+ sfof+non] k|bfg ug]+ ]jfk|jfxdf c kg]+ xbf o k|sfsf]

vrdf lgoGq0f ug kb5

8 sdf btf M dNo clej=l4 s P]g ) sf] bkmf [ df btf+ gePsf] JoflQmn] s cn

u]sf] b]lvg] sg ljhs jf sfuhft hfL ug+ s p7fpg gxg] pNn]v 5 sfof+non] amp _yfnfO+

ljleGgsfo+qmd _rfng ug+ dNo clej=l4 s d]t -749499- eQmfgL lbPsf]df dNo clej=l4

sdf btf+ ePsf] b]lvPg dNo clej=l4 sdf btf+ gePsf] _yfnfO+ dNo clej=l4 s jfktsf]

-86225- eQmfgL lbPsf] sd cn ul _lrt sf]if bflvnf ug+ kb+5

9 dNo clej[l4 s M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp-$_ df pkef]Qmf ldlt jf

nfeu|fxL dbfonfO lgdf0f sfo jf ]jfsf] eQmfgL ubf nfut cgdfgdf x]sf] dNo clej[l4 s

s66f u] dfq eQmfgL ugkg] pNn]v 5 o jif pkef]Qmf ldltnfO vlbdf dNo clej[l4

s lxt sd eQmfgL lbPsf] dNo clej[l4 s lt]sf] ljnekfO eGbf jl9 eQmfgL ePsf] dNo

clej[l4 s =25822- cn uL +lrt sf]if bflvnf ug kb5

10 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf ]

kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf Ps lgdf0f JojfoLsf] cflys

jifsf] cGTo Dd df]ljnfOh]zg k]ZsL ^95000- k]ZsL jfsL x]sf] b]lvof] lgodfjnLdf ePsf]

JojYff jdf]lhd k]ZsL km5of6 ugkb5

11 jl9 eQmfgL M cflys sfoljlw lgodfjnL lgodfjnL)^$ sf] lgod ^-_df lt ku] gku]sf]

hFfr ul eQmfgL lbgkg] pNn]v 5 sfofnon] pkef]Qmf ldltnfO lgdf0f sfosf] eQmfgL eGbf

jl9 eQmfgL lbPsf] sd =36455- cn ul +lrtsf]if bflvnf ugkb5

12 tnj eQf M +3Lo dfldnf tyf yfgLo ljsf dGqfnon] +3Lo +rgf kjfwf ljsf sfoqmdsf]

clVtofLdf o sfoqmdjf6 sdrfLsf] tnj eQf jfkt jh]6 vr n]Vg gkfOg] pNn]v u]sf] 5

o gukflnsfn] pQm sfoqmdjf6 )amp$ h]i7 cfdf sdrfLsf] tnj eQfdf =^)-

jh]6 vr n]v]sf] lgod +ut b]lvPg

13 utjifsf] eQmfgL M yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod ( df

eQmfgL lbg jfsLsf] ljj0f cgrL $ tof uL f] cgrLsf cfwfdf dfq vr+ ug+kg]+ pNn]v

5 o gukflnsfn] ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf] ljj0f cgrL $ clen]v

k|df0fLt j]u =139917- eQmfgL u]sf] lgod +ut b]lvPg otf] sd eQmfgL ubf lgodfjnLdf

ePsf] Jojyfsf] klkfngf ugkb5

14 clu|d cfos M cfos P]g ) sf] bkmf ( df eQmfgLdf clu|d s s66f ul eQmfgL ug+kg]+

pNn]v 5 o jif+ l6Lhg OGkmf]6]s k|f-ln-nfO+ dNo clej=l4 s lxt -)))))ndash eQmfgL

ePsf]df -^- dfq s ssectL ePsf]n] gku sd -(- cn _lrtsf]if bflvnf ugkb+5

15 cjnf]sg e|d0f M cflys k|zfg DjlGw lgodfjnL )^$ sf] lgod df jh]6 vr ubf gu

klifbaf6 jLs[t ah]6 sfoqmdsf] Ldfleq xL lgwflt sfodf vr ug kg] pNn]v 5

gukflnsf n] of] jif +3Lo +rgf kjfwf ljsf sfoqmd cGtut Ifdtf clej[l4 tfnLd +rfng

ugkg]df cjnf]sg e|d0f ul =$- jh]6 vr n]v]sf] b]lvof] jLs[t sfoqmd ljklt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

114

sdrfLnfO Ifdtf clej[l4 tfnLd k|bfg ugkg]df cjnf]sg e|d0f ufO vr n]v]sf] lgod +ut

b]lvPg otf] vrdf lgoGq0f ugkb5

pQm cjnf]sg e|d0f sfoqmdsf nflu dgf]h sdf ofbjn] k]ZsL km5of6 ubf cjnf]sg

e|d0fsf nflu JolQmut k|of]hgsf nflu vr u]sf] =18000- cn ul +lrtsf]if bflvnf

ugkb5

16 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] sdrfLsf]

sfoljj0f tof gu]sf] dodf k]ZsL km5of6 gu]sf] lb lgoGq0f vftf gfv]sf] dNo clej[l4

ssf] hfgsfL lbg] gu]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf]

kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv xhf a]h b]lvPsf]df k|flDes

k|ltj]bg pknJw ufPkl5 =amp nfv amp( xhf km5of6 u]sf]n] =$$ nfv xhf ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv ) xhf lgoldt ugkg] =$ nfv xhf xhf k]ZsL =^ nfv

( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

115

ldlynf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -amp nfv xhf of] jif+ cfo - sf]8 amp nfv amp

xhf d]t -$ sf]8 nfv ) xhf cfDbfgL ePsf]df - sf]8 nfv $ xhf vr+ eO+ -

sf]8 ( nfv ^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df gukflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

gukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]n]

rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf]

Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ug kb5

2 j+s dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of]

jif+ sfof+nosf] |]tfcgf -(^)- dfHbft b]lvPsf]df as ljj0f cgf -

(amp^amp)^- dfHbft b]lvPsf] 5 sfof+non] j__s lxfj ldnfg ljj0f tof gu]sf]n] f6g

jfsL r]s tyf bflvnf ug+ jfsL bfloTj Plsg ug+ lsPg sfof+nosf] |]tf cgf eGbf jsdf

jl9 b]lvPsf] -)- DjGwdf lgoddf Jojyf eP jdf]lhd j_s lxfj ldnfg ljj0f

tof ul j_s lxfj ldnfg ug+ kb+5

3 k|zflgs vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ df gukflnsfn]

jLs[t jh]6sf] ldfleq lx P]g adf]lhd s zNs ]jf zNs bt ef8fjf6 p7fPsf] sn

sdsf] b]vL ) nfvDd cfDbfgL xg] gukflnsf sf] $) k|ltzt eGbf a9L sd k|zflgs

sfosf nfuL vr ug gkfpg] pNn]v 5 o gukflnsfn] of] jif cfGtls gtf]tjf6 sn

=$)($$- cfDbfgL u]sf]df f]sf] $) k|ltztn] xg] =^)ampamp- dfq k|zflgs sfodf

vr ug kfpg]df =2852975- k|zflgs vr u]sf]n] lgodfjnLn] tf]s]eGbf =$amp-

a9L vr u]sf] lgodDdt b]lvPg lgodfjnLn] tf]s]sf] ldfleq lx k|zflgs sfodf vr

ugkb5

4 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 gukflnsftkm cflys jifsf]

cGTo Dd sdrfL tyf +yfsf] gfddf 312000- fljs kijnk ufp_ ljsf

ldlttkm+ $ pkef]Qmf ldltsf] af_sL k]ZsL -amp$^Y d]t -) nfv ($ xhf k]ZsL

jf+sL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

5 tnj eQf M +3Lo dfldnf tyf yfgLo ljsf dGqfnon] +3Lo +rgf kjfwf ljsf

sfoqmdsf] clVtofLdf o sfoqmdjf6 sdrfLsf] tnjeQmf jfkt jh]6 vr n]Vg gkfOg]

pNn]v u]sf] 5 o gukflnsfn] pQm sfoqmdjf6 sdrfLsf] tnj eQfdf =)^^-

jh]6 vr n]v]sf] lgod +ut b]lvPg clVtofLsf] kfngf gug] kbflwsfLnfO lhDd]hf jgfpg

kb5

6 fdflhs Iff M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df sg sd

eQmfgL lbFbf lt ku] jf gku]sf] hFfr ugkg] pNn]v 5 jdf]lhd fdflhs Iff eQf afkt

k|yd rfdfls ljt0f ubf =amp^)))- vr n]v]sf]df ljt0f ekfO =amp)))- k|fKt

ePsf]df jl9 jh]6 vr n]v]sf] =)))- +lrtsf]if bflvnf ugkb5

7 eQf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ df ljn ekfO lxtsf]

n]vf fVgkg] pNNn]v 5 sfofnon] jf]nkq dNofs+g ldltsf] j7sdf =$$)- jh]6 vr

n]v]sf]df jftljs vr =amp)- dfq b]lvPsf]n] jl9 jh]6 vr n]v]sf] =amp))- cn

ugkb5

8 dNo clej[l4 s M dNo clej=l4 s lgodfjnL ) sf] lgod ^ adf]lhd dNo clej=lb s

eQmfgLsf] hfgsfL cfGtls fhZj sfof+nodf k7fpg kg]+ Jojyf 5 o jif+ eQmfgL ePsf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

116

amp cfkt+snfO+ dNo clej=lb s sdsf] hfgsfL cfGtls fhZj sfof+nodf k7fPsf] b]lvPg

ctM sfof+non] lgodfgf dNo clej=l4 s 923174- eQmfgLsf] hfgsfL lbgkb+5

9 clu|d cfos M cfos P]g ) sf] bkmf tyf ( cgf eQmfgL sddf clu|d cfos

ssectL ug+kg+] Jojyf 5 sfof+non] ( cfkt+sjf6 jt tyf ]jfdf vlb uL clu|d cfos ssectL

u]sf] kfOPg clu|d cfos ssectf ug 56 ePsf] clu|d cfos =243058- cn uL +lrtsf]if

bflvnf ugkb5

10 wf6L M fjhlgs vlb lgodfjnL )^$ sf] lgod $ jdf]lhd sfsf t jdf]lhd cGtLd

eQmfgL ubf wf6L sd s66f ul jfFsL sd eQmfgL ugkg] pNn]v 5 sfofnon] lgdf0f

JoojfoLnfO lgdf0f JojfoLnfO =2948220- lgdf0f sfo ul eQmfgL ubf wf6L jfkt

s66f ugkg] =149911- s66f u]sf] kfOPg lgodfjnLdf ePsf] Jojyf jdf]lhd wf6L

sd s66f uL eQmfgL ug kb5

11 cfGtls n]vfkLIf0fM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df

cfGtls n]vfkLIf0fjf6 lglZsPsf] j]h clGtd n]vfkLIf0f eGbf cufl8g lgoldt jf cn

km5of6 uL jf k|df0f k]z uL cwfjlws ufO fVgkg] Jojyf 5 o sfofnosf] cfGtls

n]vfkLIf0f jf6 sfod ePsf] j]h =(- clGtd n]vfkLIf0f xbf d]t km5of6 eP u]sf]

b]lvPg lgoddf Jojyf eP jdf]lhd lgDgfgfsf] cfGtls n]vfkLIf0f j]h cn km5of6

ug kb5

12 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] ljut jifsf k]ZsLsf] clen]v cwfjlws gu]sf] vlb

of]hgf tof gu]sf] ljnekfO k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb

lgoGq0f vftf gfv]sf] tf]lsPsf] dofjlw leq fhZj bflvmnf xg] gu]sf] htf sdL sdhf]L

b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9

agfpgkb5

kijnk ufpF ljsf ldlt

13 dfHbftM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of] jif+

fljs ufp ljsf ldltsf] sfof+non] kmfNug dfGtdf dfHbft x]sf] sd gukflnsfdf

lkmtf+ ug+kg]+df pQm sd lkmtf+ guL jh]6 vr+ n]v]sf] b]lvof] cfly+s jif+sf] cGToDd fljs

ufp ljsf ldltsf] vftfdf -(((^- dfHbft jfsL x]sf] b]lvPsf]n] sd gukflnsfsf]

vftfdf hDdf ug+kb+5

14 lkm|h M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df g]kfn sfaf6

k|fKt sg cgbfg sd lkm|h ugkg] eP lkm|h ug] k|of]hgsf] lgldQ DjlGwt lgsfodf lkmtf k7fpgkg]

pNn]v 5 o ( g+=j8f sfofno -fljs kijnk uflj_ df fdflhs Iff sfoqmddf

=^)))- lgsff ePsf]df (^)))- vr eO =)))))- afFsL x]sf]df lkm|h

k|of]hgsf] lgldQ sf]if tyf n]vf lgoGqs sfofnodf lkmtf guL gukflnsfsf] sf]ifdf g hDdf

uL fv]sf] b]vLof] pQm sd l~rt sf]if bfvLnf ugkb5

15 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltn] of] jif dfnkf]tjf6 =(amp- cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =$- lhNnf dGjo ldltdf k7fpg kb5

16 fdflhs Iff s M of] jif sdrfLxsf] tnjjf6 s66f u]sf] fdflhs Iff s jfktsf]

=- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

17 dNo clej[l4 s M dNo clej=l4 s lgodfjnL ) sf] lgod ^ s adf]lhd dNo clej=lb s

eQmfgLsf] hfgsfL cfGtls fhZj sfof+nodf k7fpg kg]+ Jojyf 5 o jif+ h] lj OG6k|fOh]h

hgsksf] hDdf -$)- ePsf]df eQmfgL ePsf] dNo clej=lb s -amp$$)- hfgsfL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

117

cfGtls fhZj sfof+nodf k7fPsf] b]lvPg ctM sfof+non] lgodfgf dNo clej=l4 s

eQmfgLsf] hfgsfL lbgkb+5

18 sdrfL +rosf]if M yfgLo jfoQm zfg lgodfjnL )^ sf] lgod ^-s_ df yfgLo

lgsfosf] yfoL sdrfLn] kfpg] k|To]s dlxgfsf] tnaaf6 bz k|ltzt sd ssectf uL f] sddf

yfgLo lgsfon] tk|ltzt sd yk uL xg cfpg] sd +rosf]ifdf hDdf ugkg] pNn]v 5

sfofno xfos k|lbk v8sfsf] )amp gtfj0f b]vL )amp$ cf Ddsf] sdrfL +rosf]if

=^amp^- lghnfO gub eQmfgL u]sf] b]lvof] sdrfL +rosf]if jfktsf] sd +rosf]ifdf

k7fpgkg] gub eQmfgL u]sf] lgodDdt b]lvPg

tNL ufpF ljsf ldlt

19 dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

of] jif+ fljs ufp ljsf ldltsf] sfof+non] kmfNug dfGtdf dfHbft x]sf] sd gukflnsf

df lkmtf+ ug+ kg]+df pQm sd lkmtf+ guL jh]6 vr+ n]v]sf] b]lvof] cfly+s jif+sf] cGTo Dd

fljs ufpF ljsf ldltsf] vftfdf -))ndash dfHbft x]sf] b]lvPsf]n] sd

gukflnsfsf] vftfdf hDdf ug+kb+5

20 lkm|h M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df g]kfn sfaf6

k|fKt sg cgbfg sd lkm|h ugkg] eP lkm|h ug] k|of]hgsf] lgldQ DjlGwt lgsfodf lkmtf

k7fpgkg] pNn]v 5 o g+= j8f sfofno -fljs tNL uflj_ df fdflhs Iff sfoqmddf

=^^amp)))- lgsff ePsf]df =^^))$))- vr eO =amp^))- afFsL x]sf]df lkm|h

k|of]hgsf] lgldQ sf]if tyf n]vf lgoGqs sfofnodf lkmtf guL gukflnsfsf] sf]ifdf g hDdf

uL fv]sf] b]vLof] pQm sd l~rt sf]if bfvLnf ugkb5

21 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufpF ljsf ldltn] of] jif dfnkf]tjf6 =)(- cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =ampamp- lhNnf dGjo ldltdf k7fpg kb5

22 fdflhs Iff s M of] jif sdrfLxsf] tnjjf6 s66f u]sf] fdflhs Iff s jfktsf]

=amp- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

23 dNo clej[l4 s M dNo clej=l4 s lgodfjnL ) sf] lgod ^ s adf]lhd dNo clej=lb s

eQmfgLsf] hfgsfL cfGtls fhZj sfof+nodf k7fpg kg]+ Jojyf 5 o jif+ cf]d lj

OG6k|fOh]h alb+jfsf] hDdf -(- ePsf]df eQmfgL ePsf] dNo clej=lb s -$)amp-

hfgsfL cfGtls fhZj sfof+nodf k7fPsf] b]lvPg ctM sfof+non] lgodfgf dNo clej=l4

s eQmfgLsf] hfgsfL lbgkb+5

24 sdrfL +rosf]ifM yfgLo jfoQm zfg lgodfjnL )^sf] lgod ^-s_df yfgLo

lgsfosf] yfoL sdrfLn] kfpg] k|To]s dlxgfsf] tnaaf6 bz k|ltzt sd ssectf uL f] sddf

yfgLo lgsfon] tk|ltzt sd yk uL xg cfpg] sd +rosf]ifdf hDdf ugkg] pNn]v 5

k|fljlws fxfos Todfg lyordfsf] )amp gtfj0fb]lv )amp$ cfDdsf] sdrfL +rosf]if

=$(ampamp- lghnfO gub eQmfgL u]sf] b]lvof] sdrfL +rosf]if jfktsf] sd +rosf]ifdf

k7fpgkg] gub eQmfgL u]sf] lgodDdt b]lvPg

a]h lylt

of] jif gukflnsf sf] n]vfkLIf0faf6 = sf]8 amp nfv xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] = nfv amp xhf lgoldt ugkg] = sf]8 $ nfv xhf k]ZsL =)

nfv ($ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

118

u0f]zdfg rfgfy gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jif+sf] dfHbft - sf]8 nfv xhf of] jif+ cfo - sf]8 $

nfv ^ xhf d]t -$ sf]8 ^ nfv ^ xhf cfDbfgL ePsf]df -( sf]8 nfv ^^ xhf vr+

eO+ - sf]8 nfv ) xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df gukflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

gukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]n]

rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf]

Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ug kb5

2 ljBlto n]vf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_df gukflnsfn]

flu|nf dfOqmf] l6dsf] km6j]o k|of]u uL n]vf fv]sf] 5 gukflnsf n] of] jif km6j]osf]

dfWodjf6 lb sf6g] zjft u]sf]df efrx +zf]wg x6fpg] tyf ljleGg ldltdf k|ljli6

ug ldNg] b]lvPsf]n] ljBlto k|0ffnLdf flvPsf] cfosf] n]vf ekbf] b]lvPg km6j]osf]

ljjflgotf kLIf0f uL DjlGwt lgsfojf6 ljs[lt d]t lnPsf] gb]lvPsf]n] gukflnsfsf]

cfondashJoosf] lxfj oyfyks 5 elg ljZjt xg lsPg odf 5fgljg xgkb5

3 lk|mh M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod -^_ df g]kfn sfjf6

sd vr geO jfFsL x]df lk|mh ug] k|of]hgsf nflu DjlGwt lgsfodf lkmtf k7fpgkg] pNn]v

5 o jif fdflhs Iff sfoqmddf k|yd lstf k]ZsL km5of6 ubf gukflnsfsf] dnsf]if

vftfdfhDdf u]sf] =$^))- xfnDd gukflnsf sf] dnsf]ifdf hDdf x]sf] b]lvof]

lk|mh ugkg] sd dnsf]ifdf hDdf u]sf]n] pQm sd +lrtsf]if bflvnf ugkb5

4 wf6L lkmtf M fjhlgs vlb lgodfjnL )^$ sf] lgod $ adf]lhd wf6L lkmtf ubf

sbftfn] DjlGwt cfGtls fhj sfofnoaf6 dNo clej[l4 s dfof]hg kq k]z ePkl5

wf6L lkmtf lbgkg] pNn]v 5 o gukflnsf sf] sfofnon] 7]Ssf dfkmt nf]8 vlb ubf

bu8 j|bz k|f=ln= wf6L =)- lkmtf ubf dNo clej[l4 s dfof]hg kq j]u wf6L

lkmtf u]sf] b]lvof] dNo clej[l4 s dfof]hg kq k]z xgkb5

5 eQf eQmfgL M fdflhs Iff +rfng sfoljlw )amp sf] bkmf df sfoljlw jdf]lhd eQf

kfpg of]Uo nIfLt dxsf nfeu|fxLn] dfq fdflhs Iff kfpg] pNn]v 5 gukflnsfsf]

sfofnon] fdflhs Iff eQf ljt0f u]sf] elg ljleGg hgf sdrfLnfO lbg blgs

)))- sf bn] sn =amp)))- jh]6 vr n]v]sf] lgodDdt b]lvPg lgb]lzsfdf ePsf]

Jojyf jdf]lhd DjlGwt nfeu|fxLnfO dfq fdflhs Iff eQf ljt0f ug kb5

6 sfo DkGg k|ltj]bg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df vlb

Demftf adf]lhd DkGg ePsf] sfo DalGwt lgsfon] jLsf u]kl5 Totf] lgsfon]

cfkltstf lgdf0f JojfoL ]jf k|bfos jf kfdzbftfnfO clGtd eQmfgL lbgkg] pNn]v 5

sfofnojf6 of] jif ~rfnLt cfof]hgfdf sfo DkGg k|ltj]bg j]u eQmfgL u]sf] b]lvof]

sfo DkGg k|ltj]bg j]u =3226656- eQmfgL ePsf]n] pQm sfo DkGg k|ltj]bg k]z ug

kb5

7 j9L eQmfgL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod jdf]lhd vlb

Demftf cgf yfgLo lgsfon] lgordf aLn jf cGo sg aLn ljhssf] eQmfgL ubf k|fljlws gfk

hfldquor uL gfkL lstfa -d]hd]G6 js_ df pNn]v ePsf] jftljs sfoDkfbgsf] cfwfdf eQmfgL

ugkg] pNn]v 5 gukflnsfsf] sfofnon] df6f] sl6u tyf v08df hu vGg] sfddf lgdf0f

sfosf] eQmfgL ubf gfkL gePsf] sfosf] eQmfgL ePsf]n] a9L eQmfgL ePsf] 39442- cn

uL +lrtsf]if bflvnf ugkb5

8 k|f]lehgn d M fj+hlgs vlb lgodfjnL )^$sf] lgod [ df lgdf+0f sfo+sf] lgF

ljnsf] eQmfgL lngsf] nflu lgdf+0f JojfoLn] vlb Demftf jdf]lhd cfjZos kg]+ sfuhft

k]z ug+kg]+ pNn]v 5 7nf kjf+wf ljsf sfo+qmd cGt+ut uf]n3 jxlof 8s sfnf]kq] ug]+

sfo+sf] nflu lgdf0f JojfoL PlS Plof sG6laquoSg sDkgLn] sfo+dNo kLdf0fdf k|f]lehgn

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

119

d cGtu+t lgdf+0f sfo+df dfj]z ePsf] lgdf+0fsfo+sf] ljdf tyf js sldg jfkt jftljs

vr+sf] cfwfdf eQmfgL ePsf] lan dfj]z uL eQmfgL lbgkg]+df jftljs vr+sf] lan a]u g

lgdf+0f JojfoLn] BOQ df pNn]lvt sd -^)))- eQmfgL lbPsf] lgodDdt b]lvPg

oL jftljs vr+sf] lan a]u lgdf+0f JojfoLsf] lgF landf pNn]v uL eQmfgL lbPsf] -

^)))- cn ug+kb+5

9 b]jyfg df]xfuf5L 8sM yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod -$_

adf]lhd aIacute hdfgtsf] dfGo cjlw vlb Demftfdf pNn]v ePsf] k]ZsL km5of6 ug kg] cjlw

eGbf sDtLdf Ps dlxgf a9L cjlwsf] a+s hdfgt lngkg] Jojyf 5 guIf]q kjf+wf sfo+qmd

cGt+ut 7]-g_- R02-2073074 b]jyfg df]xfuf5L 8ssf] r]g]h 0+000 b]vL r]g]h 0+900 Dd

8s sfnf]kq] ug]+ sfo+sf] nflu ljleGg ^j6f lgdf+0f JojfoLn] jf]nkq sfuhft k]z u]sf]df

Letter of Bid lgdf0f JojfoLsf] cfkrfLs n]6Kof8df gfv]sf] sf0f hgfO dNofs+g ldltn]

ljlQo dNofs+gdf dfj]z guL lgdf0f JojfoL PlS Plog sG6laquoSg sDkgLnfO

=($^- df pQm lgdf0f sfo )amp$ df DkGg ug] ul Demftf e df]ljnfOh]zg

k]ZsL =^amp$)))- eQmfgL u]sf]df sfo DkGg ug] cjlw Dddf klg sfd z=ePsf] b]lvPg

yfgLosf] ljjfbsf sf0f hgfO sfofnojf6 )amp$( Dd Dofb yk u]sf]df xfn Dd klg

pQm sfo =ePsf] 5g sfofnodf clu|d eQmfgL hdfgt jfkt g]kfn j+unfb]z jsdf x]sf]

APM))amp sf] Dofb dfKt es]sf]n] pQm k]ZsL sd hf]vLddf k]sf] 5 odf lgdf0f

sfo tf]lsPsf] dodf ufpg] tkm sfofnosf] Wofg hfg kb5

10 kj+lgwf+lt Ifltklt+ M fj+hlgs vlb lgodfjnL )^$ sf] lgod [s df lgdf+0f JojfoLsf]

l9nfO+sf] sf0fn] vlb Demftf adf]lhdsf] sfd tf]lsPsf] Dofbdf DkGg xg gs]df k|ltlbg

Demftf sdsf] )-) k|ltztsf bn] kj+ lgwf+lt Ifltklt+ lngkg]+ Jojyf 5 uf]n3 jxlof

8s sfnf]kq] ug]+ sfo+sf] nflu lgdf0f JojfoL PlS Plof sG6 laquoSg sDkgL_u pQm lgdf+0f

sfo+ dNo clej=l4 sd]t =(- df )amp$) df lgdf+0fsfo+ DkGg ug]+uL ePsf]df

Ddmftf adf]hld tf]lsPsf] dfocjlwdf lgdf0f sfo DkGGf guL Dofb yk DaGwL sfojfxL

d]t guL )amp$ df gfkL tyf sfoDkGg ul eQmfgL ePsf] b]lvof] lgoddf ePsf]

Jojyf jdf]lhd lbgsf] kjlgwflt Ifltklt =56594- cn u]sf] b]lvPg kjlgwflt

IfltktL jfktsf] sd cn ul +lrtsf]if bflvnf ugkb5

11 e]lPg M fjhlgs vLb lgodfjnL )^$ sf] lgod df lgdf0f sfosf] 8laquoOEuml l8hfOg

abNg gkg] t ePdf fhkqflIacutet laringtLo gt]0fLsf] k|dvn] jLs[t ug Sg] Jojyf 5 sfofnon]

uf]n3 jxlof 8s sfnf]kq] ug]+ sfo+sf] nflu lgdf0f JojfoL PlS Plof sG6 laquoSg

sDkgL_u pQm lgdf+0f sfo+ dNo clej=l4 sd]t -(- Demftf u]sf]df e]lPg

cfb]z j]u clGtd ljnDd =)(^)- eQmfgL ul Demftf sdeGbf =amp^amp-

jl9 eQmfgL u]sf] lgodDdt b]lvPg nfut cgdfg eGbf jl9sf] lgdf0f sfo ufFpbf e]lPg

cfb]z jLs[t ufPdfq eQmfgL lbgkb5

12 k|ltkwf j]u vlbM fjhlgs vLb P]g)^ sf] bkmf -_ df vLb k|ltkwf lldt xg] uL

6qmf 6qmf vLb ug gldNn] fy lgod $ df iquest= nfv b]lv ) nfv nfut cgdfg ePsf]

dfnfdfg lnaGbL befpkqaringff vLb ugkg] Jojyf 5 sfofnon] lgodfjnLsf] pQm

Jojyfcgf Psdi7 vLb of]hgf agfO lnaGbL befp kq af]nkqsf] dfWodaf6 vLb

ugkg]df iquest=2695772- sDKo6DaGwL fdu|L vLb ubf f]em vLb u]sf] kfOof] vLb

sfodf lgodsf] kfngf xg kb5

13 kfdz ]jfM fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] kfdz

]jfsf] nfut cgdfg tof ugkg] pNn]v 5 gukflnsf sf] sfofnon] o jif $ e]If0f

sfodf $ kfdzbftfjf6 sfo ufPsf]df kfdz]jfsf] nfut cgdfg tof gul k|tfjsf

cfwfdf sfo ufO eQmfgL u]sf] 1391086- lgod +ut b]lvPg lgodfjnLdf ePsf]

Jojyf adf]lhd ]jfsf] nfut cgdfg ul jftljs nfutsf cfwfdf k|ltkwfTds tjjf6

kfdz]jf vlb ugkb5

14 cfos M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos s66L ug+kg+]

Jojyf 5 sfof+non] ljleGg fdfu|L tyf ]jf vlbdf clu|d cfos s66L u]sf] kfOPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

120

clu|d cfos s66f ug 56 ePsf] clu|d cfos =58274- cn uL +lrtsf]if bflvnf

ugkb5

15 a9L eQmfgL M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5

sfofnon] ljleGg $ j6f eQmfgLdf n]v]sf] vrdf lan ekfO j]u al9 eQfgL ePsf] b]lvof]

al9 eQmfgL sd =47159- cn uL bflvnf ugkb5

16 ljnekfO+ j]usf] vr+ M yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod

-_ adf]lhd pklgod -_ adf]lhd lrjaf6 jLs[t ufO vr ubf vrsf] aLn ekfO lxt

n]vf fVg kg] Jojyf x]sf] 5 sfofnon] ojif $ eQmfgLdf ljn ekfO k|df0f sfuhft

ljgf =152000- eQmfgL u]sf] kfOof] sfofnon] jh]6 vr n]Vbf ljnekfOsf] cfwfdf dfq

ah]6 vr n]Vg kb5

17 kflgtlds s M cfo s P]g ) sf] bkmf df k|fs[lts JolQmn] f]hufLaf6 k|fKt u]sf]

tna eQf bz vrnuf eQf nufotsf cfodf lgodfgf s66L ug kfpg] sd s66L ul

afsL sddf bkmf amp adf]lhd |f]tdf s s66L ug kg] Jojyf 5 o gukflnsfdf sfot

sfosfL clws[t gtL nId]Zj ofbjsf] tna eQf nufotsf ljleGg eStfgL u]sf]df cfodf

dfa]z ul s s66L u]sf b]lvPg k|rlnt P]gdf Jojyf eP adf]lhd =14958- kflgtlds

s cn ul +lrt sf]if bflvnf ug kb5

18 ut jifsf] eQmfgLM yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod ([g

df eQmfgL lbg afFsLsf] ljj0f cgrL $ tof uL f] cgrLsf cfwfdf dfq vr+ ug+kg]+

pNn]v 5 gukflnsfn] o cflys aifdf ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf]

ljj0f cgrL $ clen]v k|df0fLt j]u vr n]v]sf] kfOof] oL eQmfgL lbg jfFsLsf] ljj0f

tof guL ljut jifsf] bfloTj jxg ul cflys jif )ampamp df guk|ltlglwxsf] k6s

a]sf] a7ssf] eQmfgL elg =91000- jh]6 vr n]v]sf] lgod +ut b]lvPg otf] sd

eQmfgL ubf lgodfjnLdf ePsf] Jojyfsf] klkfngf ug kb5

19 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGTo Dd

lgdf0f JojfoL sdrfL tyf $ pkef]Qmf ldlt d]t amp hgf Fu sn 16474000-

k]ZsL jfsL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

20 cfGtls n]vfkLIf0fM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df

cfGtls n]vfkLIf0fjf6 lglZsPsf] j]h clGtd n]vfkLIf0feGbf cufl8g lgoldt jf cn

km5of6 uL jf k|df0f k]z uL cwfjlws ufO fVgkg] Jojyf 5 o sfofnosf] cfGtls

n]vfkLIf0f jf6 sfod ePsf] j]h clGtd n]vfkLIf0f xbf d]t km5of6 eP u]sf] b]lvPg

lgoddf Jojyf eP jdf]lhd cfGtls n]vfkLIf0f j]h =42206- cn km5of6 ug kb5

21 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf] k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf

lhGL lglIf0f k|ltj]bg dfly sfjfxL gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] tfns

lgsfojf6 lglIf0f gePsf] sdrfLsf] sfoljj0f tof gu]sf] dodf k]ZsL km5of6 gu]sf]

wf6L uf]Zjf vftf tyf JoflQmut wf6L vftf gfv]sf] uf]Zjf wf6L vftf gfv]sf] p2]Zo

k|fKtLdf cfOkg] +efljt hf]lvdx klxrfg gu]sf] k|utL k|ltj]bg tof gu]sf] sff]jfsf]

f+lIfKt jflifs k|ltj]bg tof gu]sf] vlb OsfO tyf vlb of]hgf tof gu]sf] htf sdL

sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f

Jojyf b[9 agfpgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv ^ xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] =^ nfv xhf lgoldt ugkg] =() nfv ( xhf k]ZsL = sf]8 ^$

nfv amp$ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

121

jnf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -(^ nfv ^ xhf of] jif+ cfo -^ sf]8 nfv

xhf d]t =amp sf]8 nfv $( xhf cfDbfgL ePsf]df -$ sf]8 ^amp nfv amp xhf vr+ eO+ -

sf]8 ) nfv amp$ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df gukflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

gukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]n]

rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf]

Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ug kb5

2 lk|mh M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df g]kfn sfaf6

k|fKt sg cgbfg sd lkm|h ugkg] eP lkm|h ug] k|of]hgsf] lgldQ DjlGwt lgsfodf lkmtf

k7fpgkg] pNn]v 5 o gukflnsfnfO fdflhs Iff sfoqmddf lgsff ePsf] sd vr

geO =^($))- afFsL x]sf]df lkm|h k|of]hgsf] lgldQ sf]if tyf n]vf lgoGqs sfofnodf

lkmtf guL gukflnsfsf] sf]ifdf g hDdf uL fv]sf] b]vLof] lk|mh ugkg] pQm dfHbft sd

l~rt sf]if bfvLnf ugkb5

3 k|zflgs vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ df gukflnsfn]

jLs[t jh]6sf] ldfleq lx P]g adf]lhd s zNs ]jf zNs bt ef8fjf6 p7fPsf] sn

sdsf] b]vL ) nfvDd cfDbfgL xg] gukflnsfsf] $) k|ltzt eGbf a9L sd k|zflgs

sfosf nfuL vr ug gkfpg] pNn]v 5 o gukflnsfn] of] jif cfGtls gtf]tjf6 sn

=3077716- cfDbfgL u]sf]df f]sf] $) k|ltztn] xg] =)amp- dfq k|zflgs sfodf

vr ug kfpg]df =3545437- k|zflgs vr u]sf]n] lgodfjnLn] tf]s]eGbf =2314350-

a9L vr u]sf] lgodDdt b]lvPg lgodfjnLn] tf]s]sf] ldfleq lx k|zflgs sfodf vr

ugkb5

4 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofnon] cflys jifsf] cGTo

Dd sdrfL lgdf0f JojfoL tyf amp pkef]Qmf ldlt d]tFu 62030838- k]ZsL

jfsL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

5 fdflhs Iff k]ZsL dWo] fdflhs Iff sfoqmddf ut cflys jifsf] cGTodf dfHbft s]sf]

sdjf6 o cflys jifsf] zdf ut cflys jifsf] fdflhs Iff ljt0f ug elg $ j8f

lrjn] =amp$)))- k]ZsL lnPsf] k]ZsL km5of6 guL f]xL j8f lrj d]t hgfn] o

jifsf] fdflhs Iff eQf ljt0f ug elg =amp))- d]t sn =()amp))- xfn

Dd km5of6 u]sf] b]lvPg oL ljut jifb]lvsf] k]ZsL sd km5of6 guL k]ZsL jfsLg

x]sf] b]lvPsf]n] fdflhs Iff eQf ljt0f eP gePsf] Plsg ug lsPg odf 5fgljg

xgkb5

6 fk6L vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ df fk6L lng] lbg] DaGwL

Jojyf ePsf] b]lvbg of] jif +3Lo +rgf kjfwf ljsf sfoqmd tyf ufp ljsf ldlt

cgbfg lzifsjf6 cGo vftfnfO fk6L lbPsf] iquest=1449503ndash cflys jifsf] cGTo Dddf klg

lkmtf lnO lxfa ldnfg u]sf] b]lvPg oL Ps vftfaf6 csf] vftfnfO lbPsf] fk6L sd

lkmtf lnO lxfa ldnfg xgkb5

7 ljkb Jojyfkg sf]if M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod df

gu klifbn] cfˆgf] sf]ifdf hDdf ePsf] cfGtls cfoaf6dfq sf]ifxiquestdf cfjZos sd ljlgof]hg

ug Sg] pNn]v 5 gukflnsfn] gukflnsf cgbfgsf] sdjf6 =))))- ljkb Jojyfkg

sf]ifdf hDdf u]sf] b]lvof] oL cfGtls cfojf6 dfq sf]if vftfdf sd hDdf ugkg]df

gukflnsf cgbfgjf6 vr n]v]sf] lgodDdt b]lvPg gukflnsf n] lgodfjnLdf ePsf]

Jojyfsf] kfngf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

122

8 clu|d cfosM cfos P]g ) sf] bkmf tyf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non] ljleGg ^ vlbdf clu|d cfos s66L u]sf] kfOPg

s66f gePsf] clu|d cfos =36115- cn uL fhZj bflvnf ugkb5

9 ljnekfO M cflys sfoljlw lgodfjnL lgodfjnL )^$ sf] lgod ^-_ df DalGwt ah]6

lzifsdf vrsf] sdsf] ljn ekfO lxtsf] n]vf clwsf k|fKt clwsfLaf6 k|dfl0ft ufO fVg

kg] Jojyf 5 of] jif gukflnsf n] yfgLo zfg tyf fdbflos ljsf sfoqmd tkm ljleGg

^ eQmfgLdf ljn ekfO ljgf eQmfgL ePsf] b]lvof] $ gfuls r]tgf s]Gb|nfO eQmfgL ePsf]

=198119- sf] ljn ekfO k]z ugkb5

10 kf]vL ef8f M o gukflnsf cGtutsf b]xfo jdf]lhd jhf tyf kf]vLx af]nkqsf] dfWodaringff

jflifs lstf eQmfgL ug] ul Demftf adf]lhdsf] cjlwdf lstf sd aemfO Sgkg] ul

7]Ssf Demftf u]sf] b]lvof] of] jif $ af]nkqbftfn] Demftf jdf]lhd lstf sd jemfpgkg]

do cjwL dfKt eSbfd]t lstf sd cn u]sf] b]lvPg ofL aemfpg jfFsL sdsf]

lgodfgf ) Kf|ltzt Jofhlxt sd =3163600- cn ugkb5

11 ufpF ljsf ldlt tkmsf] n]vfkLIf0fM g]kfnsf] +ljwfgsf] wff $ df +3Lo +b k|b]z ef

k|b]z sf yfgLo tx nufotsf a +3Lo k|b]z sfL sfofnosf] n]vf sfgg adf]lhd

lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL dxfn]vf kLIfsaf6

n]vfkLIf0f xg] pNn]v 5 o gukflnsf cGtut x]sf lgDgcgfsf ufp ljsf ldltxn]

cflys jif )amp74 sf] clGtd n]vfkLIf0f nflu |]tf k]z u]sf] 5gg lgDg cgfsf ufpF

ljsf ldltxnfO o jif lgsfzf tyf vr DjGwdf tfns lgsfojf6 5fgljg ul lgsff

ePsf] sd tyf cGo sff]jfsf] |]tf k]z ul n]vfkLIf0fsf] nflu k]z ugkb5

l++= g+= fljs ufljsf] gfd rfn lgsff kFhLut lgsff

k6]jf uflj 18100000 gvn]sf]

vlxfgL uflj 18100000 gvn]sf]

shfdf]n 18100000 145270000

$ 3gfyk gvn]sf] gvn]sf]

12 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf] k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf

lhGL lglIf0f k|ltj]bg dfly sfjfxL gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf]

sdrfLsf] sfoljj0f tof gu]sf] dodf k]ZsL km5of6 gu]sf] p2]Zo k|fKtLdf cfOkg]

+efljt hf]lvdx klxrfg gu]sf] k|utL k|ltj]bg tof gu]sf] sff]jfsf] f+IfLKt jflifs

k|ltj]bg tof gu]sf] vlb OsfO tyf vlb of]hgf tof gu]sf] dNo clej[l4 ssf] hfgsfL

glbPsf] htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL

cfGtls lgoGq0f Jojyf b[9 agfpgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =amp sf]8 ^ nfv xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] = nfv lgoldt ugkg] =^ nfv ampamp xhf k]ZsL =^ sf]8 ) nfv

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

123

gufOg gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -() nfv xhf of] jif+ cfo -( sf]8 ^) nfv ( xhf d]t

-) sf]8 ) nfv amp) xhf cfDbfgL ePsf]df - sf]8 (amp nfv $ xhf vr+ eO+ - sf]8 nfv (

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 j_s dfHbft M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of] jif+ sfof+nosf]

|]tfcgf =15329078- dfHbft b]lvPsf]df as ljj0f cgf -15227252- dfHbft b]lvPsf] 5

|]tf eGbf as dfHbft 3l6 b]lvPsf] -) - sf DjGwdf 5fgljg ul lxfj ldnfg xgkb+5

2 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df gukflnsfsf] n]vf

bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o gukflnsfn] k|f]befjL

sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]n] rn crn DklQ tyf fx

cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf]

cfwfdf n]vf tof ug kb5

3 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf+6jfL

k]z uL km5of6 ug ufpgkg] Jojyf 5 cflys jifsf] cGToDd gukflnsftkm ^ sdrfL tyf $

pkef]Qmf ldltFu 25631846- k]ZsL jfsL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL

km5of6 ugkb5

4 cfos M cfos P]g 2058 sf] bkmf 88 89 cgf eQmfgL sddf clu|d cfos ssectL ugkg] Jojyf

5 sfofnon] ljleGg 8 vlb tyf ef8f eQmfgLdf ubf clu|d cfos ssectL u]sf] kfOPg clu|d cfos

ssectf gePsf] =37956- cn uL +lrtsf]if bflvnf ugkb5

5 cfGtls cfo M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd ufp

ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf bflvnfugkg] pNn]v

5 gukflnsf sf] sfofnosf] cfGtls cfo b]vfPsf] 5g cfo Joodf gb]vfPsf] sd olsg ul

cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

6 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL

agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL lglIf0f k|ltj]bg dfly

sfjfxL gu]sf] ljut jifsf k]ZsLsf] clen]v cwfjlws gu]sf] vlb of]hgf tof gu]sf] ljnekfO

k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb lgoGq0f vftf gfv]sf] tf]lsPsf] dofjlw

leq fhZj bflvmnf xg] gu]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf]

kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

kmnufdf ufpF ljsf ldlt

7 jFs vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg=cfO=L= a+sdf =$$amp(amp( dfHbft x]sf] b]vfPsf] 5 pQm vftfsf] 6]6d]06

dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL pQm j+ssf] vftf jGb

ug kb5

8 gub dfHbft M k|fKt cfo Joo ljj0f cgf gub dfHbft =amp^amp - b]lvPsf]n] pQm sd gukflnsfsf]

dn sf]if vftfdf hDdf ugkb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6]

u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t

hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

124

5 ufljaf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =943746ndash k]ZsL afFsL x]sf]df

km5of6 u]sf 5gg o jif xn] dGbL lgdf0f pkef]Qmf ldlt cWoIf fd z0f fxsf] gfddf

=)))))ndash k]ZsL afFsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

gufOg ufpF ljsf ldlt

10 gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =)))ndash b]lvPsf]n] pQm sd gukflnsf

sf] dn sf]if vftfdf hDdf ug kb5

11 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif

dfnkf]t cnLaf6 amp^(ndash cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo] =$$ f] sdsf]

k|ltzt =$$lh=lj== k7fpg kg]df $ndashdfq aemfPsf]n] af+sL =(amp lhNnf dGjo

ldltdf aemfpg kb5

12 cfosM cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos s66L ug+kg+] Jojyf

5 sfof+non] j6f vlb tyf ]jfdf clu|d cfos s66L u]sf] kfOPg clu|d cfos s66f ug 56

ePsf] clu|d cfos =) cn uL +lrtsf]if bflvnf ugkb5

13 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6]

u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t

hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf

5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =964425ndash k]ZsL afFsL x]sf]df

km5of6 u]sf 5gg o jif amp sdrfL tyf pkef]Qmf ldltnfO eQmfgL ePsf] k]ZsL =1180000ndash

afFsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

gukflnsf n] lqmotf b]vfpgkb5

3f]83f ufpF ljsf ldlt

14 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif

dfnkf]t cnLaf6 = $(ndash cn ePsf] ljj0f k]z ePsf] 5 f] sddWo] =$ndash lhNnf dGjo

ldltdf aemfpg kb5

15 gub dfHbft M k|fKt cfo Joo ljj0f cgf ufpF ljsf ldltdf gub dfHbft =amp) b]lvPsf]n]

pQm sd gukflnsf sf] dn sf]if vftfdf hDdf ug kb5

16 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg=cfO=L= a+sdf =^(ampndash dfHbft x]sf] b]vfPsf] 5 pQm vftfsf] 6]6d]06 dfu

uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL pQm j+ssf] vftf jGb ug

kb5

17 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6]

u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t

hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf

5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =)($amp- k]ZsL afFsL x]sf]df

km5of6 u]sf 5gg o jif sfofno xof]uL pQLd kfjfgnfO eQmfgL ePsf] k]ZsL =7000- afFsL

x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf

n] lqmotf b]vfpgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

125

nUdf uf9fu7L ufpF ljsf ldlt

18 gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =amp^^ndash b]lvPsf]n] pQm sd gukflnsf sf]

dn sf]if vftfdf hDdf ug kb5

19 fdflhs Iff s Mndash o cflys jifdf sdrfLsf] tnaaf6 ssectL =(- DjlGwt vftfdf hDDff] hDdf

gePsf]n] s66L sd DjlGwt fhZj vftfdf bfvLnf xg kb5

20 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg=cfO=L= a+sdf x]sf] =(- gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf

uL k|fOe]6 j+ssf] vftf jGb ug kb5

21 k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =$(^)))- k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

b]a8Lxf ufpF ljsf ldlt

22 js vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg=cfO=L= a+sdf =$(- dfHbft x]sf] b]vfPsf] 5 pQm vftfdf x]sf] dfHbft

gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL pQm j+ssf] vftf jGb ug kb5

23 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif

dfnkf]t cnLaf6 )ndash cn ePsf] ljj0f k]z ePsf] 5 f] sdsf] k|ltztn] xg] =$) -

fy ut aifsf] =$($- d]t sn =())- lhNnf dGjo ldltdf aemfpg kb5

24 k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =461845- k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg of] jif lzj gffo0f ofbjs]f gfddf fdflhs Iff k]ZsL =$))-

xfn Dd km5of6 gePsf]n lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg]

sfodf sfofnon] lqmotf b]vfpgkb5

25 kf]vL 7]SsfM yfgLo lgsfo cflys k|fzg DjlGw lgodfjnL )^$ sf] lgod $ -_ jdf]lhd ufpldquo ljsf ldltn] k|rlnt sfgg adf]lhd cfkmnfO k|fKt xg] sd cfDbfgL ugkg] pNn]v 5 ufpF ljsf

ldltn ljleGg j6f kf]vL 7]Ssf nufPsf]df of] jif k|fKt xg jfsL =$ampamp))- xfn Dd k|fKt ePsf]

b]lvPg k|fKt xg jfFsL kf]vL 7]Ssf jfktsf] sd cn ul gukflnsf sf] dnsf]if vftfdf bflvnf

ugkb5

axcjf ufpF ljsf ldlt

26 j+s vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg=cfO=L= a+sdf =- dfHbft x]sf] b]vfPsf] 5 pQm vftfsf] sd gukflnsfsf]

gfddf x]sf] dn sf]if vftfdf bflvnf uL j+s vftf jGb ug kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

126

27 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif

dfnkf]t cnLaf6 amp))ndash cn ePsf] ljj0f k]z ePsf] 5 f] sdsf] k|ltzt =ampamp- lhNnf

dGjo ldltdf aemfpg kb5

28 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6]

u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t

hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf

5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =amp((- k]ZsL afFsL x]sf]df

km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg]

sfodf sfofnon] lqmotf b]vfpgkb5

29 fdflhs Iff s M o cflys jifdf sdrfLsf] tnaaf6 ssectL ePsf] =))ndash xfn Dd DjlGwt

vftfdf hDdf ePsf] b]lvPg pQm sd DjlGwt fhZj vftfdf bfvLnf xg kb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 (^ nfv ( xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] = nfv xhf lgoldt ugkg] =) nfv amp xhf k]ZsL = sf]8 nfv $ xhf x]sf]

5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

127

ljb]x gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - sf]8 nfv amp( xhf of] jif+ cfo -) sf]8 $ nfv

^ xhf d]t - sf]8 nfv $ xhf cfDbfgL ePsf]df - sf]8 amp) nfv ( xhf vr+ eO+

- sf]8 $ nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhGL Jojyfkg M g]kfn sfsf] lg0foaf6 o gukflnsf u7g e fljssf amp j6f ufpF

ljsf ldltx o gukflnsf cGtut j8f sfofnoxsf kdf xb cfPsf 5g fljsdf

uf=lj==xsf] 3 hUuf nufotsf rncrn DklQ o gukflnsf cGtut kg] x+bf fljssf

ufpF ljsf ldltdf x]sf] lhGL fdfgsf] ljj0f lxt ufpF ljsf ldltn] aemfpg kg]

gukflnsfn] oL k|fKt fdfg d]tsf lhGL ]s8df cWofjlws ul j8f sfofnoxdf

cfjZostf cgf 5sect[ xfos vftfdf hgfO jemfpg kg]df fljs uf=lj==af6 osf] jemfPsf]

b]lvPg odf DjlGwt lgsfon] Wofg lbg kg] b]lvG5

2 cfGtls cfo M yfgLo sf+rfng P]g )amp$ cgf k|To]s yfgLo txn] cfkmgf] dftxtdf

gukflnssf] If]q leqsf cfo cfhg xg] cfosf gtf]tx 9ordff lu6[L jfnjf bf]kfo rfrfo lgsfL

tyf df5fkfng kf]vLx 7]Ssf nufO cfo cfhg ug] xf6jhf Jojfo 3 hUUff jxfn s

htf s nufpg Sg] x+bf Totkm ljz]if Wofg lbgkg] b]lvPsf] 5 ljz]if uL o wgiff lhNnfdf

w] tfn tnfp kf]vLx x]sf TonfO +If0f uL Jojlyt kdf 7]Ssfdf nufpg s]df k|r

dfqfdf lgoldt cfDbfgL j9fpg lsg] Defjgf b]lvPsf] 5 odf gukflnsfn] ljz]if Wofg lbg

hL b]lvG5

3 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df gukflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

gukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]n]

rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf ePsf]

Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ug kb5

4 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf k]ZsL sdsf]

kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGTo Dd fdflhs

Iff jfkt amp sdrfLsf gfddf =25880000- k]ZsL jfsL x]sf] b]lvof] lgodfjnLdf ePsf]

JojYff jdf]lhd k]ZsL km5of6 ugkb5

5 utjifsf] eQmfgL M yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod (+ df

eQmfgL lbg jfsLsf] ljj0f cgrL $ tof uL f] cgrLsf cfwfdf dfq vr+ ug+kg]+ pNn]v

5 o gukflnsfn] o cflys aifdf ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf] ljj0f

cgrL $ k|df0fLt j]u pkef]Qmf ldlt tyf vlb ljn +nUg ul eQmfgL u]sf] =225880-

lgod +ut b]lvPg lgodfjnLdf ePsf] Jojyfsf] kfngf ugkb5

6 cfos M cfos P]g 2058 sf] bkmf 88 89 cgf eQmfgL sddf clu|d

cfos ssectL ug+kg+] Jojyf sfofnon] ljleGg 22 eQmfgL clu|d cfos ssectL u]sf]

kfOPg clu|d cfos ssectf ug ^ ePsf] =54927- cn uL +lrtsf]if bflvnf

ugkb

7 ef8fs M cfos P]g 2058 sf] bkmf 88-5_ cgf eff eQmfgL sddf 10

k|ltzt eff s ssectL ugkg] Jojyf sfofnon] ljleGg 7 sfe]^ tyf f]h

effdf lnO =1739100- eff eQmfgL u]sf]df P]gdf Jojyf eP cgf 10

k|ltzt effs ssectL gu]sf]n] = amp()ndash cn uL +lrtsf]if bflvnf ugkb

akm ufp+ ljsf ldlt

8 ljn ekfO M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf

k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

128

ljleGg $ sfoqmd tyf ddtsf] eQmfgLdf ljn ekfO j]u =1005000- eQmfgL u]sf]

lgodDdt b]lvPg sfofnon] ljnekfO +nUg u] dfq jh]6 vr n]Vg kb5

9 r]s sdM yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf

k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5 lrj ojfh

eiffnn] Pg=cfO=L= asaf6 dw]z dfh sNof0fsf gfddf =)))))- tyf fd s[kfn fxsf

gfddf =))))- tyf sfofno +rfng vr =^))))- ul sn =$))))- vr n]v]sf]df

vrsf] ljn ekfO tyf DjlGwtn] jem]sf] d]t gb]lvPsf]n] pQm sd cn ugkb5

10 j+s vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

ufpF ljsf ldltsf] gfddf Pg=cfO=L=asdf hgskdf x]sf] vftfdf =$^^- df5fkR5|]

a+sdf =)$)amp- d]t =$(- afFsL xsf]] b]vfPsf] 5 pQm vftfsf] 6]6d]06 dfu

uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL k|fOe]6 j+ssf] vftf

jGb ug kb5

11 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL

x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL

tyf sdrfLsf] gfddf =)$(((- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o jif ljleGg

JolQm tyf +yf Fu km5of6 ug =1273407- afFsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd

k]ZsL km5of6 b]vfpgkb5

12 cfGtls cfo M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 ufljsf] sfofnosf] cfGtls cfo b]vfPsf] 5g cfo Joodf gb]vfPsf]

sd 5fgljg ul cfGtls cfo gukflnsfsf] dnsf]if vftfdf cfDbfgL jfWg kb5

7f8Llem+hf ufp+ ljsf ldlt

13 j+s vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf =amp- afFsL xsf]] b]vfPsf] 5 pQm

vftfdf dfHbft gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf pQm vftf jGb ug kb5

14 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif ufpF ljsf ldltsf] sfofnon] dfnkf]t cnLaf6 =$^- cn ePsf] sd

dWo] =(- ut aifsf] =amp(^- d]t hDdf =^- lhNnf dGjo ldltdf gk7fPsf]n]

pQm sd k7fpg kb5

15 k]ZsL afFsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL

x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL

tyf sdrfLsf] gfddf =5328695- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o jif ljleGg

^ sdrfL tyf cGo JolQmFu km5of6 ug =$$)))- afFsL x]sf]n] lgoddf ePsf] Jojyf

adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf

b]vfpgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

129

16 sdrfL +rosf]if M sfofnon] ljleGg sdrfLsf] sdrfL +rosf]if sd =amp)- hDdf

ug kg]df sdrfL +rosf]ifdf bflvnf u]sf] b]lvPg pQm +rosf]if jfktsf] sd bflvnf

ugkb5

17 fdflhs Iff s M of] jif sdrfLxsf] tnjjf6 s66f gu]sf] fdflhs Iff s jfktsf]

=$(- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

18 kf]vL 7]Ssf M yfgLo lgsfo cflys k|fzg DjlGw lgodfjnL )^$ sf] lgod $ -_ jdf]lhd

ufpldquo ljsf ldltn] k|rlnt sfgg adf]lhd cfkmnfO k|fKt xg] sd cfDbfgL ugkg] pNn]v 5

ufp ljsf ldltn] ljleGg ^ j6f kf]vL )amp$ b]lv jifsf] nflu =()()- df 7]Ssf

nufPsf] b]lvof] lstf jfkt of] jif =ampamp- k|fKt xgkg]df =^)))- dfq k|fKt

ePsf] b]lvPsf]n] k|fKt xg jfFsL =^^ampamp- cn ul gukflnsfsf] dnsf]if vftfdf bflvnf

ugkb5

19 kFhLut vr M g]kfnsf] +ljwfgsf] wff $ df +3Lo +b k|b]z ef k|b]z sf yfgLo

tx nufotsf a +3Lo k|b]z sfL sfofnosf] n]vf sfgg adf]lhd lgoldttf ldtJolotf

sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL dxfn]vf kLIfsaf6 n]vfkLIf0f xg] pNn]v

5 o ufp ljsf ldltsf] cflys jif )amp074sf] klhut vr tkmsf] =^amp^amp$$- sf]

|]tf clGtd n]vfkLIf0f nflu k]z u]sf] 5g n]vfkLIf0fsf] nflu |]tf k]z gu]sf] DjGwdf

tfns lgsfojf6 5fgljg ul sff]jfsf] |]tf k]z ul n]vfkLIf0fsf] nflu k]z ugkb5

O6xjf ufpF ljsf ldlt

20 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =^(^- cn ePsf] ljj0f k]z ePsf] 5 f] sddWo]

k|ltzt =(ndash lhNnf dGjo ldltdf k7fpg kb5 fy af+sL sd ^(^mdash k|f==lxf jxfb

ofbasf gfddf x]sf]n] gukflnsf sf] dnsf]if vftfdf bfvLnf ug kb5

21 gub dfHbft M k|fKt cfo Joo ljj0f gub dfHbft =)- b]lvPsf]n] pQm sd gukflnsfsf]

dn sf]if vftfdf hDdf ugkb5

22 k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL

x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL

tyf sdrfLsf] gfddf =2385364- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o jif

pd]zfd rdfsf] gfddf =))))- k]ZsL afFsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd

tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

23 sdrfL +rosf]if M sfofnon] k|f= lxfjxfb ofbjsf] )amp sfltsb]lv )amp d+lDdsf]

=)$(- tyf sfofno xof]uL cd sdf kfjfgsf] )^ gtfj0f b]vL )amp sftLs

Ddsf] =amp- ul sn =^)$amp- sdrfL +rosf]ifdf bflvnf ug jfFsL x]sf]

cfGtls n]vfkLIf0fjf6 d]t cfNofPsf] j]h cn km5of6 u]sf] 5g sdrfLsf] +rosf]if

tf]lsPsf] dodfg bflvnf ugkb5

24 j+s vftf MyfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf =$^(- tyf g]kfn js lnld6]8df

=)- ul sn =($(- afFsL xsf]] b]vfPsf] 5 pQm dfHbft gukflnsfsf] gfddf x]sf]

dn sf]if vftfdf bflvnf ul pQm vftf jGb ugkb5

bxjL ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

130

25 j+s vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg=cfO=L asdf x]sf] =ampamp- tyf g]kfn js lnld6]8 df

dfHbft x]sf] =)^- d]t sn =(- afFsL xsf]] b]vfPsf] 5 pQm vftfsf] 6]6d]06

dfu uL dfHbft x]sf] sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL k|fOe]6

j+ssf] vftf jGb ug kb5

26 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =^^(ndash cn ePsf]df f] sddWo] k|ltzt =^(-

lhNnf djo ldltdf k7fpg kb5

27 gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =^)- b]lvPsf]n] pQm sd

gukflnsf sf] dn sf]if vftfdf hDdf ug kb5

28 f==s M o cflys jifdf sdrfLsf] tnaaf6 fdflhs Iff ssectL sd =^- DaGwLt

vftfdf hDdf gePsf]n] pQm sd DjlGwt vftfdf hDdf ugkb5

29 sdrfL +rosf]ifM sdrfLxsf] tna vr n]Vbf ssectL u]sf] sdrfL +rosf]if sd =()(ndash

DjlGwt vftdf hDdf ug kg]df gu]sf]n] pQm sd sdrfL +rosf]ifdf hDdf ug kb5

30 k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL

x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL

tyf sdrfLsf] gfddf =2441175- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o jif eNnf

ofbjn] zlIfs e|d0f sfoqmdsf] nflu =)))- k]ZsL lnPsf]df f] sfoqmd +rfng gePsf]n]

pQm sd cn ul bflvnf ugkg] tyf lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g

k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

PsfxL ufp+ ljsf ldlt

31 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =$^)ndash cn ePsf]df f] sd dWo] k|ltzt =^-

lhNnf djo ldltdf k7fpg kb5

32 fdflhs Iff sM of] jif sdrfLxsf] tnjjf6 s66f gu]sf] fdflhs Iff s jfktsf]

=))- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

33 utjif Ddsf] k]ZsLM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL

lng] yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t

nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf

ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =)amp- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

gukflnsfn] lqmotf b]vfpgkb5

lu4f ufp+ ljsf ldlt

34 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

131

5 of] jif dfnkf]t cnLaf6 =5517- cn ePsf]df f] sd dWo] k|ltzt =1380-

lhNnf djo ldltdf k7fpgkb5

35 fdflhs Iff s M of] jif sdrfLxsf] tnjjf6 s66f ug 56 ePsf] fdflhs Iff s

jfktsf] =201- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

36 j+s vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf x]sf] =1217- pQm vftfsf] 6]6d]06 dfu

uL dfHbft x]sf] sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL k|fOe]6 j+ssf]

vftf jGb ug kb5

37 utjif Ddsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL

lng] yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t

nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf

ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =3278653- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf

n] lqmotf b]vfpgkb5

rSs ufpF ljsf ldlt

38 gub dfHbft M k|fKt cfo Joo ljj0f cgf gub dfHbft =((^- b]lvPsf]n] pQm sd

gukflnsfsf] dn sf]if vftfdf hDdf ug kb5

39 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =)amp- cn ePsf]df sd dWo] k|ltzt =ampndash lhNnf

dGjo ldlt k7fpg kb5

40 bflvnf M lhGL k|s[ofsf] vLb cfb]z bfvLnf lkf]6 a]u pkmsf] sd gtL 6f]nfO eQmfgL

=)))ndash lgoldt b]lvPg

41 utjif Ddsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL

lng] yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL

km5of6 gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t

nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf

ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =2223397- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf

n] lqmotf b]vfpgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 ( nfv ) xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] =(( nfv xhf k]ZsL = sf]8 ^

nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

132

x+zk gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -) nfv ^ xhf of] jif+ cfo - sf]8 $ nfv ( xhf d]t

- sf]8 ^ nfv ^ xhf cfDbfgL ePsf]df - sf]8 $ nfv ^ xhf vr+ eO+ - sf]8 amp nfv dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhGL Jojyfkg M g]kfn sfsf] lg0foaf6 o ufpFkflnsf u7g e fljssf j6f ufpF ljsf ldltx

o ufpFkflnsf cGtut j8f sfofnoxsf kdf xb cfPsf 5g fljsdf uf=lj==xsf] 3 hUuf

nufotsf rncrn DklQ o ufpFkflnsf cGtut kg] x+bf fljssf ufpF ljsf ldltdf x]sf]

rncrng DklQsf] ljj0f lxt ufpF ljsf ldltsf] Tosf] ljj0f jgfO aemfpg kg] gukflnsfn]

oL k|fKt fdfg d]tsf] lhGL ]s8df cWofjlws ul j8f sfofnoxdf cfjostf cgf 56[

lhi6df hgfO jemfpg kg]df fljs uf=lj==af6 jemfPsf] b]lvPg odf DjlGwt lgsfon] Wofg lbg

kg] b]lvG5

2 cfGtls cfo M yfgLo sf+rfng P]g )amp$ cgf k|To]s yfgLo txn] cfkmgf] dftxtdf

ufpFkflnssf] If]q leqsf cfof cfhg xg] cfosf gtf]tx 9ordff lu6[L jfnjf bf]kfo rfrfo lgsfL tyf

df5fkfng kf]vLx 7]Ssf nufO cfo cfhg ug] xf6jhf Jojfo 3 hUUff jxfn s htf s

nufpg Sg] x+bf Totkm ljz]if Wofg lbgkg] b]lvPsf] 5 ljz]if uL o wgiff lhNnfdf w] tfn tnfp

kf]vLx x]sf TonfO +If0f uL Jojlyt kdf 7]Ssfdf nufpg s]df k|r dfqfdf lgoldt cfDbfgL

j9fpg lsg] Defjgf b]lvPsf] 5 odf ufpFkflnsfn] ljz]if Wofg lbg hL b]lvG5

3 lhDd]jfLdividejaemfy M ut ljut jifxdf fljssf ufpF ljsf ldltxsf] cfGtls tyf clGtd

n]vfkLIf0f x+bf b]lvPsf j]h tyf k]ZsL sdsf] nut cWofjlws uL km5of6 afFsL j]h tyf k]ZsL

ufpFkflnsfn] cfkmgf] lhDdf lnO nut sfod uL km5of6 ug] ufpg] tkm tbfstf b]vfpg kb5

4 k]ZsL M yffgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf6jfL

k]z uL km5of+6 ug+ ufpgkg]+_ Jojyf 5 ufpkflnsf n] of] jif+ bf]gtf] t]gtf] lstf fdflhs Iff eQf

ljt0f ug tyf cGo sfosf nflu sdrfLsf gfddf =amp$)))ndash k]ZsL lbPsf]df km5of6 ePsf]

b]lvPg lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

41 fdflhs Ifftkm gukflnsfsf] sn lgsff =amp)()))ndash x]sf]df eQf ljt0fsf] nflu k]ZsL lb+bf

=amp$)))ndash lbPsf]n] lgsff eGbf j9L k]ZsL =)))ndash sg gtf]taf6 k]ZsL lbPsf] xf] olsg uL

lxfj ldnfg ug kb5

5 clu|d cfos M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos s66L ug+kg+]

Jojyf 5 sfofnon] ljleGg ^ cfktsjf6 vlb tyf ef8f eQmfgLdf clu|d cfos s66L u]sf] kfOPg

clu|d cfos s66f ug 56 ePsf] clu|d cfos =12094- cn uL +lrtsf]if bflvnf ugkb5

6 utjifsf] eQmfgL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod (g+ df eQmfgL lbg

jfsLsf] ljj0f cgrL $ tof uL f] cgrLsf cfwfdf dfq vr ugkg] pNn]v 5 x+k

ufp+kflnsfn] o cflys aifdf ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf] ljj0f cgrL $ clen]v

k|df0fLt j]u pkef]Qmf ldltsf cWoIfsf gfddf =()))ndash eQmfgL lbPsf] kfOof] otf] sd eQmfgL

ubf lgodfjnLdf ePsf] Jojyfsf] klkfngf ug kb5

7 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf] k|efjsfL

agfpgkb5 o ufpFkflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL lglIf0f k|ltj]bg dfly

sfjfxL gu]sf] ljut jifsf k]ZsLsf] clen]v cwfjlws gu]sf] vlb of]hgf tof gu]sf] ljnekfO

k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb lgoGq0f vftf gfv]sf] htf sdL sdhf]L

b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

dfglx k6[L ufpF ljsf ldlt

8 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =ndash cfDbfgL u]sf]df f]sf] k|ltztn] xg] =)amp lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

133

9 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf = )(- k]ZsL afFsL x]sf]df km5of6

u]sf 5gg of] jif lzj dlGb lgdf0f ldltsf] gfddf lbPsf] =)))))ndash k]ZsL km5of6 ePsf] 5g

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n]

lqmotf b]vfpgkb5

10 gub dfHbft M k|fKt cfo Joo ljj0f cgf = $ndash gub afFsL b]lvPsf] 5 pQm sd ssf] lhDdf

x]sf] 5 oyflzw| ufpFkflnsfsf] dn sf]ifdf hDdf ug kb5

11 js vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf = )$- afFsL xsf]] b]vfPsf] 5 pQm

vftfsf] 6]6d]G6 dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL pQm

j+ssf] vftf jGb ug kb5

12 7]Ssf M o uflj cGtut kl0f kf]vL t]Qlofsf] ljGb]Zj xgLnfO )amp sfltsb]lv )amp d+lDd $

jifsf] nflu =)$$))ndash df 7]Ssf nufPsf] b]lvof] pQm 7]Ssf jfkt k|ltjif =)))ndash k|fKt xgkg]

pQm sddWo] ^) k|ltzt ljBfnonfO $) k|ltzt ufpFkflnsfdf jemfpg kg]df )amp amp df

=) ^)ndash ljBfnosf] gfddf jemfPsf] 5 ufpFkflnsfdf jemfpg kg] =)$$)ndash jemfpg afFsL

b]lvPsf]n] pQm sd cn ugkb5 fy o ufljsf] j8f g+= df rGb|b]j 7fsn] fjhlgs kf]vLdf

df5f df]sf]n] ljuf] jfkt =$)))ndash cn ug ufpF ljsf ldltaf6 )amp)) df lg0fo u]sf]df

pQm sd cn ePsf] b]lvPg f] sd cn uL bflvnf ugkb5

a3rf8f ufpF ljsf ldlt

13 gub dfHbft M k|fKt cfo Joo ljj0f cgf ufpljsf ldltdf ut ljut jifb]lvsf] =(amp- gub afFsL

b]lvPsf]df gub lhDdf lng]jf6 cn ul ufpFkflnsfsf] dn sf]ifdf hDdf ug kb5

14

j+s vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg=cfO=L= js hgskdf x]sf] vftfdf =)- dfHbft xsf]] b]vfPsf] 5 pQm

vftfsf] 6]6d]G6 dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL pQm j+s

vftf jGb ug kb5

15 dfnkf]tM yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =(amp- cfDbfgL u]sf]df f]sf] k|ltztn] xg] =$ndash lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg

16 utjifsf] k]ZsLM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =()))ndash k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

x+k s7kNnf ufpljsf ldlt

17 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf =)amp- afFsL xsf]] b]vfPsf] 5 pQm vftfsf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

134

6]6d]G6 dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL pQm j+ssf] vftf

jGb ug kb5

18 dfnkf]t M yfgLo jfoQ zfg P]g )df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =)))ndash cfDbfgL u]sf]df f]sf] k|ltztn] xg] =)ndash lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg pQm sd lhNnf dGjo ldltdf k7fpg kb5

19 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =(amp(- k]ZsL afFsL x]sf]df km5of6

u]sf 5gg jif lgDg cgf sdrfL tyf +yfsf] gfpFdf lbPsf] k]ZsL =))))ndash d]t km5of6

u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg] sfodf

gukflnsf n] lqmotf b]vfpgkb5

20 fdflhs Iff s M o ufpF ljsf ldltjf6 of] jif sdrfLxsf] tnj eQf eQmfgL ubf k|ltzt

fdflhs Iff s s6[L ugkg]df gu]sf]n] fdflhs Iff s =)ndash cn uL DjlGwt fhj

vftfdf bflvnf ug kb5

uf lgsf ufpF ljsf ldlt

21 dfnkf]t M yfgLo jfoQ zfg P]g )df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =ndash cfDbfgL u]sf]df f]sf] k|ltztn] xg] =$amp)ndash lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg pQm sd lhNnf dGjo ldltdf k7fpg kb5

22 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =amp )((- k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg]

sfodf gukflnsf n] lqmotf b]vfpgkb5

23 j+s vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf =^- afFsL xsf]] b]vfPsf] 5 pQm vftfsf]

6]6d]G6 dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL k|fOe]6 j+ssf]

vftf jGb ug kb5

f]lgufdf ufpF ljsf ldlt

24 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =$) ndash cfDbfgL u]sf]df f]sf] k|ltztn] xg] =)ndash lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg pQm sd lhNNff dGjo ldltdf k7fpg kb5

25 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =$))ndash k]ZsL afFsL x]sf]df km5of6

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

135

u]sf 5gg of] jif amp pkef]Qmf ldltsf gfddf lbPsf] k]ZsL =)))))ndash d]t km5of6 u]sf] b]lvPg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n]

lqmotf b]vfpgkb5

26 fdflhs Iff s M o ufljaf6 ut jif sdrfLxsf] tnj eQf eQmfgL ubf s6[L ePsf] k|ltzt

fdflhs Iff s =$))ndash bflvnf ePsf] b]lvPg pQm sd DjlGwt fhj vftfdf bflvnf ug

kb5

27 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf =$amp$$- afFsL xsf]] b]vfPsf] 5 pQm

vftfsf] 6]6d]G6 dfu uL dfHbft sd g]kfn fi6laquo j+sdf gukflnsfsf] gfddf x]sf] dn sf]if vftfdf

bflvnf uL k|fOe]6 j+ssf] vftf jGb ug kb5

uf dwsxL ufpF ljsf ldlt

28 gub dfHbft M k|fKt cfo Joo ljj0f cgf =amp-gub afFsL b]lvPsf] sd lhDd]jf JoflQmjf6

cn ul ufpFkflnsfsf] dn sf]ifdf hDdf ug kb5

29 js vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf =amp^$- afFsL xsf]] b]vfPsf] 5 pQm vftfsf]

6]6d]G6 dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL pQm j+s vftf

jGb ug kb5

30 dfnkf]tM yfgLo jfoQ zfg P]g )df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =$$- cfDbfgL u]sf]df f]sf] k|ltztn] xg] =) ndash lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg pQm sd lhNnf dGjo ldltdf k7fpg kb5

31 utsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf = ($())ndash k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg]

sfodf gukflnsf n] lqmotf b]vfpgkb5

32 fdflhs Iff s M o ufljaf6 ut jif sdrfLxsf] tnj eQf eQmfgL ubf s6[L ePsf] k|ltzt

fdflhs Iff s =$ampndash bflvnf ug kg] b]lvPsf]n] pQm sd DjlGwt fhj vftfdf bflvnf

ugkb5

gfjfvf]kfxL ufpF ljsf ldlt

33 dfnkf]t M yfgLo jfoQ zfg P]g )df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =amp)ndashcfDbfgL u]sf]df f]sf] k|ltztn] xg] =$$ampndash lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg pQm sd lhNnf dGjo ldltdf k7fpg kb5

34 utsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =()ndash k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg]

sfodf gukflnsf n] lqmotf b]vfpgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

136

eml6ofxL ufpF ljsf ldlt

35 dfnkf]t M yfgLo jfoQ zfg P]g )df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o ufpF ljsf ldltn] of]

jif dfnkf]tjf6 =ndashcfDbfgL u]sf]df f]sf] k|ltztn] xg] =$ampndash lhNnf dGjo ldltdf

k7fpg kg]df k7fPsf] b]lvPg pQm sd lhNnf dGjo ldltdf k7fpg kb5

36 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =(( $- k]ZsL afFsL x]sf]df km5of6

u]sf 5gg of] jifsf] fhfd ofbjsf] gfddf dlxnf sfoqmd +rfngsf] nflu lnPsf] k]ZsL =)))))ndash

km5of6 u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodfg k]ZsL km5of6 ug] ufpg]

sfodf gukflnsf n] lqmotf b]vfpgkb5

37 fdflhs Iff s M o ufljaf6 sdrfLxsf] tnj eQf eQmfgL ubf s6[L u]sf] k|ltzt fdflhs

Iff s =$)ndash bflvnf u]sf] gb]lvPsf]n] DjlGwt fhj vftfdf bflvnf ug kb5

38 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf = (amp- afFsL xsf]] b]vfPsf] 5 pQm

vftfsf] 6]6d]G6 dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL k|fOe]6

j+ssf] vftf jGb ug kb5

39 sdrfL +ro sf]if M sdrfLxsf] tnj eQf eQmfgL ubf s6[f u]sf] sdrfL +ro sf]if ut jifsf]

=amp ndash of] jifsf] =) ndash d]t =^ndash +ro sf]if vftfdf bflvnf ug kb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv $ xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] = nfv xhf lgoldt ugkg] =$ nfv amp xhf k]ZsL = sf]8 nfv $ xhf x]sf]

5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

137

sdnf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -$ nfv amp xhf of] jif+ cfo -( sf]8 ^ nfv ^ xhf

d]t -( sf]8 amp nfv (amp xhf cfDbfgL ePsf]df -amp sf]8 amp nfv ) xhf vr+ eO+ - sf]8

($ nfv ampamp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhGL Jojyfkg M g]kfn sfsf] ldlt )amp sf] lg0foaf6 o gukflnsf u7g e

fljssf amp j6f ufpF ljsf ldltx o gukflnsf cGtut j8f sfofnoxsf kdf xb

cfPsf 5g fljsdf uf=lj==xsf] 3 hUuf nufotsf rncrn DklQ o gukflnsf

cGtut kg] x+bf fljssf ufpF ljsf ldltdf x]sf rncrng DklQsf] ljj0f lxt ufpF

ljsf ldltsf] Tosf] ljj0f jgfO aemfpg kg] gukflnsfn] oL k|fKt fdfg d]tsf

lhGL ]s8df cWofjlws ul j8f sfofnoxdf cfjZostf cgf 56[ lhi6df hgfO jemfpg

kg]df fljs uf=lj==af6 jemfPsf] b]lvPg odf DjlGwt lgsfon] Wofg lbg kg] b]lvG5

2 cfGtls cfo M yfgLo sf +rfng P]g )amp$ cgf k|To]s yfgLo txn] cfkmgf] dftxtdf

gukflnssf] If]q leqsf cfof cfhg xg] cfosf gtf]tx 9ordff lu6[L jfnjf bf]kfo rfrfo lgsfL

tyf df5fkfng kf]vLx 7]Ssf nufO cfo cfhg ug] xf6jhf Jojfo 3 hUUff jxfn s

htf s nufpg Sg] x+bf Totkm ljz]if Wofg lbgkg] b]lvPsf] 5 ljz]if uL o wgiff lhNnfdf

w] tfn tnfp kf]vLx x]sf TonfO +If0f uL Jojlyt kdf 7]Ssfdf nufpg s]df k|r

dfqfdf lgoldt cfDbfgL j9fpg lsg] Defjgf b]lvPsf] 5 odf gukflnsfn] ljz]if Wofg lbg

hL b]lvG5

3 lhDd]jfLdividejaemfy M ut ljut jifxdf fljssf ufpF ljsf ldltxsf] cfGtls tyf clGtd

n]vfkLIf0f x+bf b]lvPsf j]h tyf k]ZsL sdsf] nut cWofjlws uL km5of6 afFsL j]h tyf

k]ZsL gukflnsfn] cfkmgf] lhDdf lnO nut sfod uL km5of6 ug] ufpg] tkm tbfstf

b]vfpg kb5

4 js dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL)^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of]

jif+ sfof+nosf] |]tfcgf -($amp^amp))- dfHbft b]lvPsf]df as ljj0f cgf -

(^^)- dfHbft b]lvPsf] 5 sfof+non] js lxfj ldnfg ljj0f k]z gePsf]n] f6g

jfsL r]s tyf bflvnf ug+ jfsL bfloTj d]t Plsg ug+ lsPg ctMas dfHbft a9L ePsf] -

((- Plsg ul lxfj ldnfg ljj0f k]z ug+kb+5

5 cjefljs vr M yfgLo lgsfo cfly+s k|fg lgodfjnL)^$ sf] lgod $^[^ df eQmfgL

ubf+ lt ku] gku]sf] r]s hfr ul eQmfgL lbgkg]+ pNn]v 5 n]vfkfn b]j sdf ofbjsf] e|d0f

vr )))ndash lkpg] kfgL vr ))ndash ljljw vr =amp))ndash d]t =amp))ndash vr n]v]sf]

dWo] lkpg] kfgL vrsf ljn ekfO +nUg gePsf] ljljw vr dWo] fh xf]6n P08 k]mldnL

]i6]06 hgsksf] )amp$) sf] =))))ndash sf] ljn +nUg uL gftf vrsf fy )amp$

sf] km6k ]i6]06sf] =))))ndash gftfsf] ljn +nUg ul eQmfgL u]sf] b]lvof] sfoqmd tyf

gD j]u vr n]v]sf] pQm sd =)amp))ndash cn ug kb5

51 sfofnon] +rfng vr =)ndash OGwgvr =^(^ndash cgudg vr =)ndash ljljw

vr =)))ndash d]t =$$ampndash vr n]v]sf] 5 pQm vrdWo] sfofno fdfg vr n]Vbf

dfu kmffd vLb cfb]z bflvnf lkf]6 +nUg gu]sf] ljljw vrsf] =^)ndash sf] dfq ljn

+nUg b]lvPsf] cgudg vrsf] sg sfuhft +nUg gu]sf] x+bf pQm vr jftljs gb]lvPsf]n]

sfofno fdfgsf] =)ndash cgudg vr =)ndash ljn j]usf] ljljw vr

=))ndash d]t =ampndash DjlGwtjf6 cn uL +lrtsf]if bflvnf ugkb5

6 ljnekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ df vr ubf

vrsf] aLn ekfO lxt n]vf fVg kg] Jojyf 5 gukflnsf n] of] jif xfjf dxn lgdf0f

dfu|L vlb tyf k|mf]kmfOn lgdf0fsf nflu cfjZos k|df0f sfuhft j]u 429500- jh]6

vr n]v]sf] lgod +ut b]lvPg pQm vr lgoldt efGg] cfwf k|df0f k]z ug kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

138

7 sfo DkGg k|ltj]bg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -w_

jdf]lhd pkef]Qmf ldltn] u]sf] lgdf0f sfosf] dNofIacuteg gfkL lstfasf] cfwfdf lstf eQmfgL

lbg] tyf sfo DkGg k|ltj]bgsf] cfwfdf clGtd lstf eQmfgL lbgkg] pNn]v 5 o

gukflnsfn] of] jif ~rflnt of]hgfsf] sfoDkGg k|ltj]bg tof guL =2600851- eQmfgL

u]sf] b]lbof] pQm lgdf0f sfosf] sfoDkGg k|ltj]bg tof ugkb5

8 clu|d s M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos eQmfgL

sdsf] = k|ltzt ef8f s ) k|ltztn] s6[L ugkg] Jojyf 5 gukflnsf n] ljleGg ^

cfktsnfO ljleGg dfg vLb tyf ]jfdf clu|d cfos s66L u]sf] kfOPg clu|d s s6[f

ug 56 ePsf] clu|d s s6[f ug 56 ePsf] =110102- cn uL +lrtsf]if bflvnf ugkb5

fy gukflnsf sf] k+hLuttkmsf] |]tf n]vfkLIf0f ubf =)ndash s s6[L sd j+s gubL

lstfjdf q]ml86 dxndf hgfPsf]df bflvnf ug afFsL b]lvPsf]n] pQm sd j+s bflvnf ug kb5

9 j9L eQmfgL M yfgLo lgsfo cfly+s k|fg lgodfjnL)^$ sf] lgod $^[^ df eQmfgL ubf+

lt ku] gku]sf] r]s hfr ul eQmfgL lbgkg]+ pNn]v 5 gukflnsf n] of] jif gu ljsf

sDkfp08 jfn tyf cwf] dbflos ejg lgdf0f sfosf] eQmfgL ubf DkGg sfosf] sn k|fljlws

dNof+sg =869562- eGbf =)$ndash j9L eQmfgL vr n]v]sf] lgodDdt b]lvPg k|fljwls

dNofIacutegeGbf j9L jh]6 vr n]v]sf] pQm sd cn ugkb5

10 s ljhs M dNo clej[l4 s P]g ) adf]lhd sfofnon] ljleGg lgdf0f sfosf] eQmfgL vr

n]Vbf d=c=s jfkt eQmfgL lbPsf] sdsf] hfgsfL cfGtls fhj sfofnodf k7fpg kg] Jojyf

5 o sfofnoaf6 ljleGg $ cfkts nfO =402256- eQmfgL lbPsf]df lgdf0f AojfoLsf]

d=c=s btf g+= ljhs g+= d=c=s eQmfgL sd d]t pNn]v uL cfGtls fhj sfofnodf

hfgsfL lbPsf] kfOPg sfofnojf6 eQmfgL lbPsf] d=c=s sd hfgsfL lbPsf] k|df0f k]z xg

kb5

11 lk|mh M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df g]kfn sfaf6 k|fKt

sg cgbfg sd lkm|h ugkg] eP lkm|h ug] k|of]hgsf] lgldQ DjlGwt lgsfodf lkmtf k7fpgkg]

pNn]v 5 o gukflnsfnfO fdflhs Iff eQf ljt0fsf nflu lgsff ePsf]

40428300- sddWo] =$)$))ndash vr hgfO afFsL x]sf] =))ndash lkm|h k|of]hgsf]

lgldQ sf]if tyf n]vf lgoGqs sfofnodf lkmtf guL gukflnsfsf] sf]ifdf g hDdf uL fv]sf]

b]vLof] lk|mh ugkg] ah]6 vr geO dfHbft x]sf] sd jl~rt sf]if bfvLnf ugkb5

12 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf]

kmf6jfL k]z uL km5of+6 ug+ ufpgkg]+_ Jojyf 5 sfof+noaf6 k|fKt k]ls afsLsf] ljj0f

cgf cfly+s jif+sf] cGToDd $ sd+rfLsf gfddf fdflhs Iff tyf tnjeQf jfkt -

$)())ndash k]ZsL af_sL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6

ugkb5

13 ufFp ljsf ldltsf] n]vfkLIf0f M g]kfnsf] +ljwfgsf] wff $ df +3Lo +b k|b]z ef

k|b]z sf yfgLo tx nufotsf a +3Lo k|b]z sfL sfofnosf] n]vf sfgg adf]lhd

lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL dxfn]vf kLIfsaf6

n]vfkLIf0f xg] pNn]v 5 o gukflnsf cGtut x]sf lgDgcgfsf ufpF ljsf ldltxn]

)amp74 sf] clGtd n]vfkLIf0f nflu |]tf k]z u]sf] 5gg b]xfosf ufpF ljsf ldltxnfO

o jif lgsfzf tyf vr DjGwdf tfns lgsfojf6 5fgljg ul lgsff ePsf] sd tyf cGo

sff]jfsf] |]tf k]z ul n]vfkLIf0fsf] nflu k]z ugkb5

l++= g+= ufljsf] gfd rfn lgsff klhut lgsff

bjsf]6 18100000 gvNg]

jnxf 3ff 18100000 gvNg]] nSs gvNg] gvNg] $ xlg] 18100000 gvNg]

14 cfGtls lgoGq0fM gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] sdrfLsf]

sfoljj0f tof gu]sf] dodf k]ZsL km5of6 gu]sf] lb lgoGq0f vftf gfv]sf] dNo

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

139

clej[l4 ssf] hfgsfL lbg] gu]sf] cfGtls cfosf] lxfj gb]vfPsf] htf sdL sdhf]L

b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9

agfpgkb5

dflrlem6sof ufpF ljsf ldlt

15 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jifsf] cnL =))ndash sf] k|ltztn] xg] =ampndash lhNnf dGjo ldltdf jemfpg

kg]df gkf7fPsf]n] pQm sd DjlGwt lgsfodf k7fpg kb5

16 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL

x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL

tyf sdrfLsf] gfddf = ^$- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg of] jifsf]

hgf JolQm jf +yfsf] gfddf uPsf] k]ZsL =))))ndash k]ZsL afFsL x]sf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf

b]vfpgkb5

17 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf ldltsf] gfddf Pg=cfO=L=js hgskdf x]sf] vftfdf =- afFsL xsf]]df

dfHbft sd gukflnsfsf] gfddf x]sf] dn vftfdf bflvnf uL k|fOe]6 j+ssf] vftf jGb ug

kb5

18 d2f vr M k|fKt cfo Joo ljj0fdf d2f vr elg =)))ndash vr n]v]sf]df pQm vr s] slt

k|of]hgsf] nflu vr ePsf] xf] f]sf] |]tf k]z xg kb5

19 ef8f s M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos eQmfgL

sdsf] = k|ltzt ef8f s ) k|ltztn] s6[L ugkg] Jojyf 5 sfofnoaf6 k|fKt cfo

Joo ljj0f cgf fjhlgs lgdf0f jfkt =$ndash vr ePsf] dWo] kf]n 9jfgL ef8f

=$))))ndash h]=L=le ef8f =))))ndash eQmfgL vrdf lgod cgf ) k|ltztn] xg] ef8f

s =)))ndash s6[L ug kg]df gu]sf]n] pQm sd cn xg kb5

lUofxL d8fg ufpF ljsf ldlt

20 dfnkf]t M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of]

jifsf] cnL =amp((ndash sf] k|ltztn] xg] =((ampndash lhNnf dGjo ldlt df jemfpg kg]df

gkf7fPsf]n] pQm sd lhNNff dGjo ldltdf k7fpg kb5

21 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL

x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL

tyf sdrfLsf] gfddf =$)- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf

b]vfpgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 ^ nfv xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] = sf]8 $) nfv $ xhf k]ZsL =$

sf]8 nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

140

ldlynf ljxfL gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - sf]8 nfv xhf of] jif+ cfo -) sf]8 ) nfv ( xhf

d]t - sf]8 nfv $ xhf cfDbfgL ePsf]df -amp sf]8 nfv xhf vr+ eO+ - sf]8 ( nfv

amp^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhGL Jojyfkg M g]kfn sfsf] lg0foaf6 o gukflnsf u7g e fljssf amp j6f ufpF ljsf

ldltx o gukflnsf cGtut j8f sfofnoxsf kdf xb cfPsf 5g fljsdf uf=lj==xsf] 3

hUuf nufotsf rncrn DklQ o gukflnsf cGtut kg] x+bf fljssf ufpF ljsf ldltdf x]sf

rncrng DklQsf] ljj0f lxt ufpF ljsf ldltn] aemfpg kg] gukflnsfn] oL k|fKt fdfg

d]tsf lhGL ]s8df cWofjlws ul j8f sfofnoxdf cfjZostf cgf 56[ lhi6df hgfO jemfpg

kg]df fljs uf=lj==af6 jemfPsf] b]lvPg odf DjlGwt lgsfon] Wofg lbgkg] b]lvG5

2 cfGtls cfo M yfgLo sf+rfng P]g )amp$ cgf k|To]s yfgLo txn] cfkmgf] dftxtdf

gukflnssf] If]q leqsf cfof cfhg xg] cfosf gtf]tx 9ordff lu6[L jfnjf bf]kfo rfrfo lgsfL tyf

df5fkfng kf]vLx 7]Ssf nufO cfo cfhg ug] xf6jhf Jojfo 3 hUUff jxfn s htf s

nufpg Sg] x+bf Totkm ljz]if Wofg lbgkg] b]lvPsf] 5 ljz]if uL o wgiff lhNnfdf w] tfn tnfp

kf]vLx x]sf TonfO +If0f uL Jojlyt kdf 7]Ssfdf nufpg s]df k|r dfqfdf lgoldt cfDbfgL

j9fpg lsg] Defjgf b]lvPsf] 5 odf gukflnsfn] ljz]if Wofg lbg hL b]lvG5

3 lhDd]jfLdividejaemfy M ut ljut jifxdf fljssf ufpF ljsf ldltxsf] cfGtls tyf clGtd

n]vfkLIf0f x+bf b]lvPsf j]h tyf k]ZsL sdsf] nut cWofjlws uL km5of6 afFsL j]h tyf k]ZsL

gukflnsfn] cfkmgf] lhDdf lnO nut sfod uL km5of6 ug] ufpg] tkm tbfstf b]vfpg kb5

4 lb lgoGq0f M o gukflnsf cGtutsf ufpF ljsf ldltxdf cf=j= )ampamp$ Ddsf] 5kfO eP

k|of]u e afFsL x]sf ljljw tyf dfnkf]t cnLsf nflu k|of]u xg] gubL lbx s] slt af+sL x]sf 5g

ltgsf] lb lgoGq0f vftf flvPsf] 5 5g f] sf] cWofjlws u] gu]sf] Plsg uL gukflnsfsf]

lgoGq0f xg] uL gubL lbsf] bkof]u xg gkfpg] uL Jojyfkg ug hL b]lvPsf] 5 odf sfofno

k|dvn] ljz]if Wofg lbg kb5

5 ljn ekfO j]u vr M yfgLo lgsfo cfly+s k|fg lgodfjnL)^$ sf] lgod $ [ df vr+ ubf+

clwsf k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5 gukflnsfn]

sff]jfsf] sd eQmfgL ubf ljn ekfO j]u =163597- eQmfgL u]sf] lgodDdt b]lvPg jh]6

vr n]Vbf ljn ekfO lxt k]z ugkb5

6 j9L eQmfgL M )amp$ k|f== fh sdf d08n d]tsf] )amp sflts b]lv h]i7Ddsf] tnj eQf

jfkt =) ndash vr n]v]sf] 5 pQm vr n]Vbf fh sdf d08nsf] gfddf =())))ndash s6[f u]

dfq eQmfgL lbg pNn]v u]sf] b]lvof] vr n]Vbf pQm sd s6[f guL k vr n]v]sf] x+bf pQm sd

cn uL j +lrt sf]ifdf bflvnf xg kb5

7 s 56 M cfos P]g 2058 sf] bkmf 89 cgf eQmfgL sddf clu|d cfos ssectL

ug+kg+] Jojyf buf dlGb lgdf0f pkef]Qmf ldltaf6 dlGb lgdf0f jfkt nfv vr n]v]sf] dWo]

fh xf8jo]af6 ld]G6 6fon vLb u]sf] amp yfg ljnsf] =() ( ndash df = k|ltzt clu|d s s6[f

gu]sf]n] =^)ndash cn ug kb5

8 ljt0f M yfgLo lgsfo cfly+s k|fg lgodfjnL)^$ sf] lgod $ [ df vr+ ubf+ clwsf k|fKt

clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5 cDj] s+ls|6 pBf]uaf6

vNnf lbzf dQm sfoqmdsf] nflu rlk lgdf0f ug lordf )) yfg 9sgf ( yfg vLb uL =))ndash

vr n]v]sf] 5 ljt0f ekfO cgf 9sgf k ljt0f u]sf] lordf k|lt JolQm j6fsf bn] ( hgfnfO

amp( yfg dfq ljt0f u]sf] ekfO k]z ePsf]n] yfg 3l6 ljt0f ePsf] lordfsf] k|lt yfg =$ampndash n]

=((ampndash cn ug kb5

9 cfGtls cfo M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd ufp

ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf bflvnfugkg] pNn]v

5 o gukflnsf cGtut j8f sfofnoaf6 dfnkft cnL sd =ampndash k|fKt ePsf] 5 eg] j8f

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

141

g+= etxL k6]jfaf6 df5fkfng kf]vL 7]Ssf afkt =))))ndash k|fKt e cfDbfgL hgfPsf] b]lvof] df5fkfng

kf]vL 7]Ssfsf] kmfOn n]vfkLIf0fdf dfu ulPsf]df k|fKt gePsf]n] k|fKt xg kg] sd k cfo gcfPsf]

Plsg ug lsPg cfo Joodf gb]vfPsf] sd olsg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL

jfWg kb5

etxL k6]jf ufpF ljsf ldlt

10 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf = ampamp-k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

11 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 ut jifDdsf]

dfnkf]t cnL dWo] lhNnf dGjo ldlt k7fpg kg] =($ $ of] jifsf] cnL =(amp^)- sf]

k|ltztn] xg] =$$)- d]t =amp- lhNnf dGjo ldltdf jemfpg kg]df =(ndash dfq

aemfPsf]n] afFsL sd = amp- lhNnf dGjo ldltdf k7fpg kb5

12 kf]vL 7]Ssf M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd ufp

ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf bflvnfugkg] pNn]v

5 o ufp ljsf ldlt cGtut 7]Ssfdf nufPsf] kf]vL +Vof cfo sdsf] ljj0f k]z ePsf] 5g

ufp ljsf ldltn] emDd d kf]vLsf] 7]Ssf jfkt =amp))ndash k|fKt xg kg]df kmfNu0fDddf

=$)))- k|fKt ePOsf] b]lvof] afFsL sd =)))ndash cn ug kb5

13 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf =- afFsL xsf]] b]vfPsf] 5 pQm

vftfsf] dfu uL dfHbft gukflnsfsf] gfddf x]sf] dn vftfdf bflvnf uL k|fOe]6 j+ssf] vftf jGb

ugkb5

ldlyn]Zj lgsf ufpF ljsf ldlt

14 eQf M ufpF ljsf ldltn] cWoIfsf] d]t sfoef DxfnL sfo ubf dfls =))ndash eQf kfpg] Jojyf

5 o cgf )amp gtfj0f b]lv kmfNu0fDddf =)))ndash dfq kQf kfpg] b]lvG5 t vr ljj0fdf

cWoIf eQf jfkt = ^)ndash vr n]v]sf] b]lvPsf]n] j9L vr =$$ ^)ndash sf DjGwdf vr+ DjlGwtaf6

cn ul +lrtsf]if bflvnf ugkb5

15 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =$)- k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

16 gub dfHbft M ufpljsf ldlt lrj uf]kfn ofbjsf] lhDdfdf x]sf] ut jif b]lvsf] gub dfHbft

=- x]sf] b]lvof] ljut jifb]lv sdrfLn] lnPsf] gub df ) k|ltzt Jofh lxt cn ul

j]h vftfdf bflvnf ug kb5

17 j+s vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufp ljsf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

142

ldltsf]] gfddf Pg=cfO=L= j+s hgskdf x]sf] vftfdf =)($ dfHbft b]vfPsf] 5 pQm vftf

jGb uL dfHbft sd g]kfn fi6 j+sdf gukflnsfsf] gfddf x]sf] sf]if vftfdf bflvnf u]sf] k|df0f k]z

ug kb5

ldlyn]Zj dfafxL ufpF ljsf ldlt

18 dfnkf]t cnL M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif dfnkf]t

cnL =ndash dfq x]sf] kfOof] pQm sd dWo] k|ltzt lhNnf dGjo ldltsf] vftfdf bflvnf

ugkg] )ndash bflvnf u]sf] b]lvPg ut jifsf] dfnkf]t cnL dWo] lhNnf dGjo ldltdf k7fpg

af+sL b]lvPsf] =amp)- d]t hDdf =$- bflvnf ug kb5

19 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =ampamp- k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

20 lb lgoGq0fM o jif ufpF ljsf ldltaf6 dfnkf]t cnLdf lb gDj () b]lv $))) Dd

(^ndash()$ Ddsf lb k|of]u ePsf] dfnkf]t cnL ljj0faf6 b]lvPsf] 5 of] jif dfnkf]t cnL

tyf cGo cfDbfgLsf] nflu s] slt lb 5kfO s] slt k|of]u e afFsL x]sf] 5g f] sf] lgoGq0f vftf

cWofjlws uL lbsf] bkof]u xg gSg] uL gukflnsfn] lgoGq0f ug kb5

21 gub M k|fKt cfo Joo ljj0f cgf =() - gub dfHbft b]lvPsf] x+bf pQm sd gukflnsf sf]

dnsf]if vftfdf j+s bflvnf u]sf] k|df0f k]z xg kb5

22 js vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpF ljsf

ldltsf] gfddf Pg cfO js hgskdf x]sf] vftfdf =(- g]kfn j+s lnld6]8 hgskdf

=^(- -d2tL d]t_ f=af=j+sdf =)amp)^ndash d]t sn =()(- afFsL xsf]] b]vfPsf] 5

pQm vftfsf] 6]d]G6 dfu uL dfHbft sd gukflnsfsf] gfddf x]sf] dn vftfdf bflvnf uL cGo

j+ssf] vftf jGb ug kb5

shf dfn ufp ljsf ldlt

23 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif dfnkf]t

cnLaf6 =ndash cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo] =(^- ut jifsf] af+sL

=$$ndash d]t =amp(- lhNnf dGjo ldltdf k7fpg kb5

24 lb lgoGq0f M of] jif dfnkf]t cnLdf lb gDj ^amp) b]lv ^amp) lb gDj ^$) b]lv ^))

amp)) b]lv amp)) amp) b]lv amp) gDjDdsf lb k|of]u u]sf] ljj0f k]z u]sf] 5 dfnkf]t

cnL tyf cGo ljljw cfDbfgLsf] nflu s] slt llb 5kfO e k|of]u eP afFsL lbsf] bkof]u xg

gkfpg] uL lb lgoGq0f vftf fVg kb5

25 utjifsf] k]ZsL MyfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =ampamp^$ndash k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

143

26 gub dfHbft M o ufpF ljsf ldltaf6 k|fKt cfondashJoo ljj0f cgf =)ndash gub dfHbft x]sf]

b]lvG5 pQm sd oyflzw| gukflnsfsf] dn sf]ifdf bflvnf ug kb5

27 js vftf MyfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 o ufpljsf

ldltsf] gfddf Pg=cfO=L= j+s hgskdf x]sf] vftfdf = ^- dfHbft b]vfPsf] 5 pQm vftf jGb

uL dfHbft sd g]kfn fi6 j+sdf gukflnsfsf] gfddf x]sf] sf]if vftfdf bflvnf u]sf] k|df0f k]z ug

kb5

tffk6[L llof ufp ljsf ldlt

28 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif dfnkf]t

cnL = - ePsf] dWo] lhNnf ljsf ldltdf k7fpg kg] = ampndash lhNnf dGjo ldltdf bflvnf

ugkb5

29 lb lgoGq0f M dfnkf]t cnL tyf cGo ljljw cfDbfgLsf k|of]u xg] s] slt lb 5kfO s] slt k|of]u

e afFsL x]sf] 5g f] ]s8 cWofjlws uL lb lgoGq0f vftf fVg kg]df f] sf] ljj0f k]z gePsf]n]

o DjGwdf gukflnsfn] 5fgljg ug kb5

30 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 ufpF ljsf ldltsf]

gfddf Pg cfO L js hgskdf x]sf] vftfdf = )amp- afFsL xsf]] b]vfPsf] 5 pQm vftfsf] dfu

uL dfHbft sd gukflnsfsf] gfddf x]sf] dn vftfdf bflvnf uL k|fOe]6 j+ssf] vftf jGb ug kb5

31 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL

sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug

c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf

d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg]

Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =amp)ndash k]ZsL afFsL

x]sf]df km5of6 u]sf 5gg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

32 gub dfHbft M o ufpF ljsf ldltaf6 k|fKt cfondashJoo ljj0f cgf =(ampamp- gub dfHbft x]sf]

b]lvG5 pQm sd oyflzw| gukflnsfsf] dn sf]ifdf bflvnf ug kb5

7]f srL ufp ljsf ldlt

33 dfnkf]t MyfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 o jif )amp kmfNu0f

amp Dddf dfnkf]t jfkt = (ndash cnL u]sf] b]lvG5 pQm sd dWo] k|ltztn] xg] ()-

ut jifsf] bflvnf ug afFsL =amp- d]t =$^)- lhNnf dGjo ldltdf bflvnf ug kg]df bflvnf

u]sf] b]lvPg pQm sd lzw| bflvnf ug kb5

34 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6]

u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t

hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf

5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf =amp$(^)ndash k]ZsL afFsL x]sf]df

km5of6 u]sf 5gg of] jif xl gffo0f ofbjsf] gfddf kmlgr vlb jfktsf] k]ZsL =()))ndash

km5of6 xg afFsL b]vfPsf] 5 lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug]

ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

35 gub dfHbftM k|fKt cfo Joo ljj0fdf sf]if vftftkm = $)- rfn vftfdf =))ndash d]t

=amp $mdash gub dfHbft b]vfPsf]n] pQm sd gukflnsfdf bflvnf k|df0f k]z xg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

144

36 fdflhs Iff s M ljleGg eQmfgLdf s6[L u]sf] fdflhs Iff s jfktsf] =)^-sdrfLsf

gfddf x]sf] k|ltj]bgaf6 b]lvPsf] 5 pQm sd fhj vftfdf bflvnf u]sf] k|df0f k]z ugkb5

37 lb lgoGq0f M o uf=lj== dfnkf]t cnL tyf ljljw sd cnLsf nflu s] slt lb 5kfO e k|of]u

eP afFsL x]sf 5g f] sf] ljj0f k]z uL lb lgoGq0f vftf fvL lb bkof]u gxg] Jojyf ug

kb5

cGbk6[L ufljM

38 fdflhs Iff s M ljleGg eQmfgLdf s6[L u]sf] fdflhs Iff s =(ndash ut jifDd s6[L e

afFsL =($ndash d]t =)$ndash s bflvnf ePsf] b]lvPg fdflhs Iff jfkt bflvnf ug jfFsL

sd DjlGwt vftfdf bflvnf ugkb5

39 dfnkf]t MyfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6 p7]sf]

fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5 of] jif dfnkf]t jfkt =

($ndash cn u]sf]df f] sf] k|ltzt lhNnf dGjo ldltdf k7fpg kg] =(ndash xfnDd

k7fPsf] gb]lvPsf]n] pQm sd lhNnf dGjo ldltdf k7fpg kb5

40 k]ZsLM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6]

u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t

hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf

5 o ufljjf6 ut ljut jifdf kbflwsfL tyf sdrfLsf] gfddf = ^(- k]ZsL afFsL x]sf]df

km5of6 u]sf 5gg of] jif pkef]Qmf ldltsf gfddf x]sf] = ())))ndash k]ZsL jfFsL x]sf] b]lvof]

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n]

lqmotf b]vfpgkb5

41 js vftfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 ufpF ljsf ldltsf]

gfddf Pg cfO L js hgskdf x]sf] vftfdf = - afFsL xsf]] b]vfPsf] 5 pQm vftfsf] 6]6d]G6

dfu uL dfHbft gukflnsfsf] gfddf x]sf] dn vftfdf bflvnf uL k|fOe]6 j+ssf] vftf jGb ug kb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = nfv amp) xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn

ugkg] = nfv xhf lgoldt ugkg] =$ nfv (amp xhf k]ZsL = nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

145

zxLbgu gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -$amp nfv $ xhf of] jif+ cfo - sf]8 ( nfv

xhf d]t - sf]8 amp^ nfv $ xhf cfDbfgL ePsf]df - sf]8 ( nfv $( xhf vr+ eO+ -

sf]8 ^^ nfv (^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhGL Jojyfkg M g]kfn sfsf] ldlt )ampamp sf] lg0foaf6 o gukflnsf u7g e

fljssf ( j6f ufpF ljsf ldltx o gukflnsf cGtut j8f sfofnoxsf kdf xb

cfPsf 5g fljsdf uf=lj==xsf] 3 hUuf nufotsf rncrn DklQ o gukflnsf

cGtut kg] x+bf fljssf ufpF ljsf ldltdf x]sf rncrng DklQsf]] ljj0f jgfO aemfpg

kg] gukflnsfn] oL k|fKt fdfg d]tsf lhGL ]s8df cWofjlws ul j8f sfofnoxdf

cfjZostf cgf 5sect[ xfos vftfdf hgfO jemfpg kg]df fljs uf=lj==af6 osf] jemfPsf]

b]lvPg odf DjlGwt lgsfon] Wofg lbg kg] b]lvG5

2 lk|mh M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod -^_ df g]kfn sfjf6

sd vr geO jfFsL x]df lk|mh ug] k|of]hgsf nflu DjlGwt lgsfodf lkmtf k7fpgkg] pNn]v

5 o jif fdflhs Iff sfoqmddf =40141400- lgsff ePsf]df =39717400- vr

ul =$$)))- dfHbft x]sf ] b]lvof] lk|mh ugkg] sd dnsf]ifdf hDdf u]sf]n] pQm sd

+lrtsf]if bflvnf ugkb5

3 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf]

kmf6jfL k]z uL km5of+6 ug+ ufpgkg]+_ Jojyf 5 sfof+noaf6 k|fKt k]ls afsLsf] ljj0f

cgf cfly+s jif+sf] cGTo j8f lrj tyf _3_yfsf] gfddf -$amp^- k]ZsL

jfsL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

4 clu|d s M cfos P]g ) sf] bkmf tyf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non] ljleGg amp vlbdf clu|d cfos s66L u]sf] kfOPg

s66f gePsf] clu|d cfos =1495725 cn uL fhZj bflvnf ugkb5

5 cfGtls cfo M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 gukflnsf sf] sfofnosf] cfGtls cfo b]vfPsf] 5g cfo Joodf

gb]vfPsf] sd olsg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

6 ufp ljsf ldlt tkmsf] n]vfkLIf0f M g]kfnsf] +ljwfgsf] wff $ df +3Lo +b k|b]z

ef k|b]z sf yfgLo tx nufotsf a +3Lo k|b]z sfL sfofnosf] n]vf sfgg

adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL dxfn]vf

kLIfsaf6 n]vfkLIf0f xg] pNn]v 5 o gukflnsf cGtut x]sf lgDgcgfsf ufp

ljsf ldltxn] cflys jif )amp074sf] clGtd n]vfkLIf0f nflu |]tf k]z u]sf] 5gg

lgDg cgfsf ufp ljsf ldltxnfO o jif lgsfzf tyf vr DjGwdf tfns lgsfojf6

5fgljg ul lgsff ePsf] sd tyf cGo sff]jfsf] |]tf k]z ul n]vfkLIf0fsf] nflu k]z

ugkb5

l++= g+= ufljsf] gfd rfn lgsff klhut lgsff

rf]fsf]onk 18100000 113032000

uf]7sf]onk gvNg] gvNg]

wjfnL 18100000 185965500

7 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] ljut jifsf k]ZsLsf] cn km5of6 gu]sf] vlb of]hgf

tof gu]sf] ljnekfO k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb lgoGq0f

vftf gfv]sf] tf]lsPsf] dofjlw leq fhZj bflvnf xg] gu]sf] htf sdL sdhf]L b]lvPsf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

146

5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9

agfpgkb5

afnfafv ufpF ljsf ldlt

8 j+s vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pe]i6 asdf hgskdf x]sf] vftfdf =)))))ndash afFsL

xsf]] b]vfPsf] 5 pQm vftfsf] 6]6d]06 dfu uL dfHbft sd gukflnsfsf] dn sf]if vftfdf

bflvnf uL pQm j+ssf] vftf jGb ug kb5

9 gub dfHbft M k|fKt cfo Joo ljj0f cgf gub dfHbft =)- b]lvPsf]n] pQm sd

gukflnsf sf] dn sf]if vftfdf hDdf ug kb5

10 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =(()- cn ePsf]df f] sd dWo] =$(amp- ut aifsf]

=$^- d]t hDdf =(- lhNnf dGjo ldlt k7fpg kb5

11 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =808485- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o

jif 8s ddtsf nflu z] k|fb ofbjsf gfddf =^))))- k]ZsL afFsL x]sf]n] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n]

lqmotf b]vfpgkb5

12 fdflhs Iff s M of] jif sdrfLxsf] tnjjf6 s66f gu]sf] fdflhs Iff s jfktsf]

=)- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

obsf]xf ufpF ljsf ldlt

13 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf hgskdf x]sf] vftfdf =))- afFsL

xsf]] b]vfPsf] 5 pQm vftfsf] 6]6d]06 dfu uL dfHbft sd g]=f= j+sdf gukflnsfsf]

gfddf x]sf] dn sf]if vftfdf bflvnf uL k|fOe]6 j+ssf] vftf jGb ug kb5

14 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 fljs ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =220000- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o

jif 8s ddtsf nflu jGt 7fs xhf gfddf =)))- k]ZsL afFsL x]sf]n] lgoddf ePsf]

Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf

b]vfpgkb5

15 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =)( cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

147

k|ltztn] xg] =)ndash lhNnf dGjo ldltdf k7fpg kb5 dfnkf]t cnL cfo Joo

ljj0fdf =^(- 36L cfDbfgL b]vfPsf]n] f] sd cn ug kb5

16 gub dfHbft M k|fKt cfo Joo ljj0f cgf gub dfHbft =- b]lvPsf]n] pQm sd

gukflnsf sf] dn sf]if vftfdf hDdf ug kb5

ggksectL ufp+ ljsf ldlt

17 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =()amp- cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo]

k|ltzt n] xg] =^ndash ut aifsf] =)^- d]t hDdf =($- lhNnf dGjo ldltdf

k7fpg kb5

18 ssectL sdrfL +rosf]if M sfofnon] fhb]j ofbjsf] utjifb]lvsf] =92850ndash tyf fd ]js

kfjfgsf] utjifb]lvsf]] =^amp(^- ul sn =^))^- sdrfL +rosf]ifdf bflvnf ug

jfFsL x]sf] cfGtls n]vfkLIf0fjf6 d]t cfNofPsf] j]h cn km5of6 u]sf] 5g sdrfLsf]

+rosf]if tf]lsPsf] dodfg bflvnf ugkb5

19 fdflhs Iff s M o cflys jifdf sdrfLsf] tnaaf6 fdflhs Iff s jfkt ssectL

u]sf] =^- DjlGwt vftfdf hDdf ugkb5

20 gub dfHbft M k|fKt cfo Joo ljj0f cgf gub dfHbft =(ndash b]lvPsf]n] pQm sd

gukflnsf sf] dn sf]if vftfdf hDdf ug kb5

21 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =820790- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

gukflnsf n] lqmotf b]vfpgkb5

22 clu|d cfos M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non ljleGg vlbdf clu|d cfos s66L u]sf] kfOPg

clu|d cfos s66f ug 56 ePsf] clu|d cfos =10044- cn uL +lrtsf]if bflvnf

ugkb5

krxaf ufp+ ljsf ldlt

23 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf hgskdf x]sf] vftfdf =^(amp- afFsL

xsf]] b]vfPsf] 5 pQm vftfsf] sd gukflnsfsf]] dn sf]if vftfdf bflvnf uL pQm j+s

vftf jGb ug kb5

24 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =1930509- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o

jif 8s ddtsf nflu ljsf lgdf0f pkef]Qmf ldltkrxjfsf] =()))ndash k]ZsL afFsL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

148

x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

gukflnsf n] lqmotf b]vfpgkb5

25 cfGtls cfo M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 of] jif ufpljsf ldltsf] sfofnosf] cfGtls cfo b]vfPsf] 5g

cfo Joodf gb]vfPsf] sd olsg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

x7Lk x8af ufpF ljsf ldlt

26 gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =^$)- b]lvPsf]n] pQm sd

gukflnsf sf] dn sf]if vftfdf hDdf ug kb5

27 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =^^^(- cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo]

=^^amp- lhNNf dGjo ldltdf k7fpg kb5

28 k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =1585719- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o

ljleGg pkef]Qmf ldltsf gfddf =528700- k]ZsL afFsL x]sf]n] lgoddf ePsf] Jojyf

adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf

b]vfpgkb5

ljef]8f ufpF ljsf ldlt

29 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =$(- cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo]

k|ltzt =- ut aifsf] =$-d]t hDdf =^(- lhNnf dGjo ldltdf k7fpg

kb5

30 fdflhs Iff s M o cflys jifdf sdrfLsf] tnaaf6 ssectL =- tyf ut cflys

jifdf ssectL ePsf] fdflhs Iff s sd =)))- d]t hDdf =$ndash s66L u]sf]df

xfn Dd DjlGwt vftfdf hDdf ePsf] b]lvPg s66f ePsf] s sd DjlGwt vftfdf

bflvnf ugkb5

31 sdrfL +rosf]if M of] jif ufpljsf ldltn] sdrfLsf] tnjeQf eQmfgLdf ubf

+rosf]ifbflvnf gul af+sL sd =(ampampamp- hDdf ug kg]df xfn Dd DjlGwt vftfdf

hDdf ePsf] b]lvPg s66f ePsf] +rosf]ifsf] sd DjlGwt vftfdf bflvnf ugkb5

32 tna vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df sg sd

eQmfgL lbFbf lt ku] jf gku]sf] hFfr ugkg] pNn]v 5 ufp ljsf ldltsf] sfofnon] of] jif

tna eQf sd rfn vrsf] gtf]taf6 vr n]lvg kg]df klhut vftfaf6 =($amp-vr n]v]sf]

b]lvof] ljsf lgdf0fsf] nflu ljlgof]lht jh]6jf6 sdrfLsf] tnj eQf vr n]v]sf] lgodDdt

b]lvPg otf] vrdf lgoGq0f ugkb5

33 al9 eQmfgL M sfofnon] sdrfLsf] tnj eQmfgL ubfcfkmn] sd lbk sdf dxtf]nfO =$^-

fs]z agtnfO =))- d]t sn =$(^- jl9 eQmfgL ePsf] b]lvof] jl9 eQmfgL

ePsf] sd cn ul +lrtsf]if bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

149

34 k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =1771500- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

o jif sdrfLsf gfddf =2508186- k]ZsL afFsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd

tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n] lqmotf b]vfpgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv $) xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] =$ xhf lgoldt ugkg] =$$ nfv ) xhf k]ZsL = sf]8 nfv

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

150

j6]Zj ufFpkflnsf

n]vfkLIf0f k|ltj]bg

ufpkflnsfsf] ut jif+sf] dfHbft -( nfv xhf of] jif+ cfo -$ sf]8 nfv xhf

d]t -$ sf]8 amp nfv (^ xhf cfDbfgL ePsf]df - sf]8 nfv xhf vr+ eO+ - sf]8 $

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lkm|h M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df g]kfn sfaf6 k|fKt

sg cgbfg sd lkm|h ugkg] eP lkm|h ug] k|of]hgsf] lgldQ DjlGwt lgsfodf lkmtf k7fpgkg]

pNn]v 5 o ufpFkflnsfnfO fdflhs Iff sfoqmddf =(^^))- lgsff ePsf]df

=(^$))- vr eO =$^))- afFsL x]sf]df lkm|h k|of]hgsf] lgldQ sf]if tyf n]vf lgoGqs

sfofnodf lkmtf guL ufpFkflnsfsf] sf]ifdf g hDdf uL fv]sf] b]vLof] pQm sd l~rt sf]if

bfvLnf ugkb5

2 clu|d cfos M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non] b]xfo jdf]lhdsf] vlb tyf ]jfdf clu|d cfos s66L

u]sf] kfOPg clu|d cfos s66f ug 56 ePsf] eQmfgLsf] clu|d cfos =25611- cn

uL +lrtsf]if bflvnf ugkb5

3 ufl8 ef8f M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt )amp$))$ klkq jdf]lhd

yfgLo txdf ljlgof]lht jh]6jf6 lgjflrt k|ltlglw gePsf] cjyfdf ufl8 ef8f vr ug gkfOg]

pNn]v 5 o jif ufpkflnsf n] sfofno k|of]hgsf lgldQ )amp$ h]i7 dlxgfdf ufl8 ef8fdf

lnO =())))- u]sf] 5 oL klkqsf] dgzfo ljklt ufl8 ef8fdf lnO vr ug] sfo

lgoGq0f ugkb5

4 ljnekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ df vr ubf

vrsf] aLn ekfO lxt n]vf fVg kg] Jojyf 5 ufpFkflnsf sf] sfofnon] kljtg vfg]kfgL

+yfnfO cfof]hgf +rfng ug Demftf tyf ljn ekfO j]u k]ZsL d]t ghgfO =()))))-

jh]6 vr n]v]sf] lgodDdt b]lvPg vrsf] ljn ekfOsf cfwfdf dfq ah]6 vr n]Vg kb5

5 ut jif+sf] eQmfgL M yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod ([g

df eQmfgL lbg jfsLsf] ljj0f cgrL $ tof uL f] cgrLsf cfwfdf dfq vr+ ug+kg]+

pNn]v 5 gukflnsfn] o cflys aifdf ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf] ljj0f

cgrL $ clen]v k|df0fLt j]u sfofno xof]uL fd cflzif dxtf]sf] )amp rq b]vL )amp

cfiff9 Ddsf] tnj eQmfgL u]sf] 40000- lgod +ut b]lvPg otf] sd eQmfgL ubf

lgodfjnLdf ePsf] Jojyfsf] klkfngf ug kb5

6 cfGtls cfo M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufpkflnsfn] k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf bflvnfugkg]

pNn]v 5 o jif ufpkflnsfsf] sfofnosf] cfGtls cfo b]vfPsf] 5g cfo Joodf gb]vfPsf]

sdsf DjGwdf 5fgljg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

7 dNo clej[l4 s M dNo clej=l4 s lgodfjnL ) sf] lgod ^ s adf]lhd dNo clej=lb s

eQmfgLsf] hfgsfL cfGtls fhZj sfof+nodf k7fpg kg]+ Jojyf 5 o jif+ eQmfgL ePsf

ljleGg ^ cfkt+snfO+ dNo clej=lb s -303106- eQmfgL u]sf]df f]sf] hfgsfL cfGtls

fhZj sfof+nodf k7fPsf] b]lvPg ctM sfof+non] lgodfgf s eQmfgLsf] hfgsfL lbgkb+5

8 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o ufpkflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] ljut jifsf k]ZsLsf] clen]v cwfjlws gu]sf] vlb

of]hgf tof gu]sf] ljnekfO k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb

lgoGq0f vftf gfv]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf]

kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

151

j6]Zj ufpF ljsf ldlt

9 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltn] of] jif dfnkf]tjf6 =$- cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =- ut jifsf] jfFsL =^^amp- d]t hDdf =$($- lhNnf dGjo

ldltdf k7fpg kb5

10 sdrfL +rosf]if M sfofnon] k|f= ]z sdf dxtf]sf] )amp efb| b]vLsf] sdrfL +rosf]if

sd =$(^^ndash bflvnf u]sf] b]lvPg pQm +rosf]if jfktsf] sd bflvnf ugkb5

11 kflgtlds M yfgLo jfoQ zfg lgodfjnL )^ sf] lgod $$ df ufp ljsf ldltsf]

cWoIfsf] dfls kflgtlds -))- eQmfgL lbgkg]+ pNn]v 5 o ufp ljsf ldltdf

sfot lrj f]h ldgtn] ^ dlxgfsf] k|lt dlxgf =^)))- sf bn] =^)))- tyf lrj

s]zj sfkmn]n] dlxgfsf] =)))- ul sn $)))- jh]6 vr n]v]sf] lgodDdt b]lvPg

tf]lsP eGbf jl9 eQmfgL lbPsf] kflgtlds qd =amp)))- tyf =()))- ul sn =^)))-

cn ugkb5

12 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf ]

kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGToDd $

pkef]Qmf ldltsf gfddf 425000- k]ZsL jfsL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff

jdf]lhd k]ZsL km5of6 ugkb5

nlIdlgjf ufp ljsf ldlt

13 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltn] of] jif dfnkf]tjf6 =- cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =(^- lhNnf dGjo ldltdf k7fpg kb5

14 dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of] jif+

sfof+nosf] |]tfcgf gub jfsL x]sf] -(- tyf Pg cfOL jssf] dfHbft -))$-

ul sn -$())- ufp_kflnsf sf] vftfdf hDdf u]sf] b]lvPg pQm sd ufpkflnsf sf]

vftfdf hDdf ug+kb+5

15 fdflhs Iff s M of] jif sdrfLxsf] tnjjf6 s66f u]sf] fdflhs Iff s jfktsf]

=)- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] =^ xhf lgoldt ugkg] = nfv ) xhf k]ZsL =$ nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

152

dlvofk66L dxlgof ufFpkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv ) xhf of] jif+ cfo -$ sf]8 $ nfv (

xhf d]t -$ sf]8 amp nfv $ xhf cfDbfgL ePsf]df - sf]8 ($ nfv ^ xhf vr+ eO+ -ampamp

nfv ) xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df ufpkflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

ufpkflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]

b]lvof] o af6 ufpkflnsfsf] rn crn DklQ tyf fx cfdLsf] cjyf olsg ug

lsPg k|rlnt lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof

ug kb5

2 k|ltkwf j]u vlb M fjhlgs vLb P]g)^ sf] bkmf -_ df vLb k|ltkwf lldt xg] uL

6qmf 6qmf vLb ug gldNn] fy lgod $ df iquest= nfv b]lv ) nfv nfut cgdfg ePsf]

dfnfdfg lnaGbL befpkq aringff vLb ugkg] Jojyf 5 sfofnon] lgodfjnLsf] pQm Jojyf

cgf Psdi7 vLb of]hgf agfO lnaGbL befp kq af]nkqsf] dfWodaf6 vLb ugkg]df

=2016357- kmlgrsf fdu|L vLb ubf f]em vLb u]sf] lgodDdt b]lvPg vLb sfo ubf

vlb lgodsf] kfngf xgkb5

3 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf ]

kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGToDd

sdrfLsf] gfddf fdflhs Iff eQf tyf sfoqmd +rfng ug 8671200- k]ZsL jfsL

x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

4 clu|d cfos M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non] $ cfkt+sjf6 ljleGg fdfu|L tyf ]jf vlb ul eQmfgLdf

clu|d cfos s66L u]sf] kfOPg clu|d cfos s66f ug 56 ePsf] clu|d cfos =98635-

cn uL +lrtsf]if bflvnf ugkb5

5 cfgkflts stL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_-9_ df pkef]Qmf

ldltsf] of]ubfgeGbf sd sfd DkGg eO lgEuml lan dNofFsg k|ltj]bg k|fKt ePsf]df f]xL

cgk yfgLo lgsfoaf6 Joxf]lg] sdnfO klg f]xL cgkftdf sd uL eQmfgL ugkg] Jojyf

5 sfofnon] 8s 9nfg pkef]Qmf ldltnfO jf6f] lgdf0f sfosf] nflu gukflnsfjf6

=))))- tyf pkef]Qmf ldltjf6 =amp- Jooef xg] ul Demftf ePsf]df f]

sfosf] dNofs+g =))amp- ePsf]df pkef]Qmfsf] c+ s66f ul =$$$- eQmfgL

ugkg]df =)))))- jh]6 vr n]v]sf]n] pkef]Qmf ldltnfO al9 eStfgL ePsf] =$-

cn ul +lrt sf]if bflvnf xg kb5

6 ufl8 ef8f M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] )amp$$ klkq jdf]lhd yfgLo txdf

ljlgof]lht jh]6jf6 lgjflrt k|ltlglw gePsf] cjyfdf ufl8 ef8f vr ug gkfOg] pNn]v 5 o

jif ufpkflnsf n] sfofno k|of]hgsf lgldQ )amp$ jzfv tyf h]i7 dlxgfdf ufl8 ef8fdf lnO

=))))- vr u]sf] 5 oL klkqsf] dgzfo ljklt ufl8ef8fdf lnO vr ug]sfo lgoGq0f

ugkb5

7 a9L eQmfgL M ejg lgdf0f pkef]Qmf ldltn] sfofno kldf ejg lgdf0f uL f]sf] dNofs+g

=)(^ ePsf]df pkef]Qmf ldltnfO =amp- eQmfgL u]sf] kfOof] k|fljlws

dNofs+g eGbf jl9 eQmfgL ePsf] =^)- cn uL +lrtsf]if bflvnf ugkb5

8 sfo DkGg k|ltj]bg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -w_

jdf]lhd pkef]Qmf ldltn] u]sf] lgdf0f sfosf] dNofIacuteg gfkL lstfasf] cfwfdf lstf

eQmfgL lbg] tyf sfo DkGg k|ltj]bgsf] cfwfdf clGtd lstf eQmfgL lbgkg] pNn]v 5

oQm j8f sfofno $^ n] b]xfo jdf]lhdsf cfof]hgf +rfng ul eQmfgL u]sf]df k|fljlws

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

153

gfkhfFr ul sfoDkGgsf] cfwfdf eQmfgL lbgkg]df soDkGg k|ltj]bg j]u =1224500-

eQmfgL u]sf] b]lvof] sfo DkGg k|ltj]bgsf cfwfdf dfq jh]6 vr ugkb5

9 bflvnf M o jif ljleGg kmd tyf JolQmjf6 s66f ePsf] kflgtlds s =)- clu|d cfos

=($)- gfuls nufgLsf]if =))- tyf sdrfL +rosf]if =)))- d]t sn

=$)$- DjlGwt vftfdf hDdf u]sf] b]lvPg pQm sd DjlGwt vftfdf bflvnf ugkb5

tNLxfoL lgsf uflj

10 dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

of] jif+ sfof+nosf] |]tfcgf ufp ljsf ldltsf lrj lgg zfx u jfsL dfHbft

x]sf] -()- tyf ufp ljsf ldltdf rfn jif+df gub dfHbft x]sf] -$- ul sn

=($$amp- ufpkflnsf sf] vftfdf hDdf ePsf] b]lvPg pQm sd ufpkflnsfsf] vftfdf hDdf

ug+kb+5

11 kf]vL 7]Ssf M yfgLo lgsfo cflys k|zfg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufpldquo ljsf ldltn] k|rlnt sfgg adf]lhd cfkmnfO k|fKt xg] sd cfDbfgL ugkg] pNn]v 5

ufp ljsf ldltsf] sfofnon] jifsf] nflu b]jfg kf]vL =))))- tyf jwgf kf]vL

=)^))))- ul sn =))))- df 7]Ssf nufPsf]df f] kf]vLsf] 7]Ssfjf6 of] jif k|fKt

ugkg] =^)))- dWo] =))))- dfq cn u]sf] b]lvof] of] jif k|fKt ugkg] =^^)))mdash

tyf ut ljut jifsf] jSoftf d]t sfofnon] Plsg ul pQm ufpkflnsf sf] dnsf]if vftfdf

bflvnf ugkb5

12 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltn] of] jif dfnkf]tjf6 =amp$- cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =(-jemfpgkg]df =)))- dfq jemfPsf] b]lvof] jemfpg jfFsL =(-

lhNnf dGjo ldltdf k7fpg kb5

13 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGTo Dd

pkef]Qmf ldltsf gfddf 125000- k]ZsL jfsL x]sf] b]lvof] lgodfjnLdf ePsf] JojYff

jdf]lhd k]ZsL km5of6 ugkb5

14 ljn ekfO M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5

ufp ljsf ldltsf] sfofnon] +tf]ifLdftf +If0f ldltnfO +If0f sfoqmd +rfng ugsf

nflu =$))))- jh]6 vr n]v]sf]df f]sf] ljn ekfO tyf vr k|df0fLt ug] sfuhft k]z

ePg pQm vrsf] ljn ekfO k]z ugkb5

jx]8fj]nf ufpF ljsf ldlt

15 dfHbft M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

of] jif+ sfof+nosf] |]tfcgf ufp ljsf ldlt tkm+ Pg cfO l Plof jsdf dfHbft x]sf]

-()- tyf gub dfHbft -$amp- ul sn -$^- xfn Dd ufpkflnsf sf] vftfdf

hDdf ePsf] b]lvPg pQm sd ufpkflnsfsf] vftfdf hDdf ug+kb+5

16 s bflvnf M o jif sfofnon] sdrfLsf] tnjdf s66f kflgtlds s =$^^- tyf clu|d

cfos =- d]t hDdf =^))- DjlGwt vftfdf hDdf ePsf] b]lvPg s66L ul

bflvnf gePsf] sd DjlGwt vftfdf bflvnf ugkb5

17 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGTo Dd

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

154

sdrfL tyf pkef]Qmf ldltsf gfddf 425000- k]ZsL jfsL x]sf] b]lvof]

lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

18 cfo M yfgLo lgsfo cflys k|fzg DjlGw lgodfjnL )^$ sf] lgod $ -_ jdf]lhd ufpldquo ljsf ldltn] k|rlnt sfgg adf]lhd cfkmnfO k|fKt xg] sd cfDbfgL ugkg] pNn]v 5 ufp

ljsf ldltn] b]xfo ljleGg 7]Ssf tyf ef8fdf nufO of] jif =334600- cfDbfgL cn

u]sf] b]lvPg cn ug jfFsL sdsf DjGwdf ufpkflnsf jf6 Plsg ul pQm sd cn

ugkb5

19 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltn] of] jif dfnkf]tjf6 =$- cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =(- jemfpgkg]df pQm sd lhNnf dGjo ldltdf jemfPsf] b]lvPg

jemfpg jfFsL pQm sd lhNnf dGjo ldltdf k7fpg kb5

20 wf6L lhDd]jfL M yfgLo lgsfo cflys k|fzg DjlGw lgodfjnL )^$ sf] lgod amp-_

jdf]lhd k|rlnt sfggadf]lhd fVgkg] wf6L sd DalGwt yfgLo lgsfon] tf]s]sf]

aIacutedf 5sect vftf vf]nL fVgkg] Jojyf 5 ufp ljsf ldltsf] sfofnon] o jifsf]

hDdf wf6L cfDbfgL =$ampamp dWo] =^))- lkmtf eO jfFsL dfHbft

=)- x]sf]df f] sd sfofnon] dnsf]if vftfdf hDdf e vr ePsf] hgfPsf]

5 f] sd ufpljsf ldltn] ufpkflnsf n] d]t lhDd]jfL f]sf] 5g pQm sd

dnsf]if vftfdf dfHbft xgkg]df f] d]t gePsf]n] sfofnojf6 Plsg ul wf6L

lhDd]jfL fgkb5

21 utjif+sf] eQmfgL M yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod ([g

df eQmfgL lbg jfsLsf] ljj0f cgrL $ tof uL f] cgrLsf cfwfdf dfq vr+ ug+kg]+

pNn]v 5 ufpkflnsfn] o cflys aifdf ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf]

ljj0f cgrL $ clen]v k|df0fLt j]u of] jif k6s lgoldt j7s j]sf] elg =amp))-

jh]6 vr n]v]sf] lgod+ut b]lvPg otf] sd eQmfgL ubf lgodfjnLdf ePsf] Jojyfsf]

klkfngf ug kb5

22 lhGL cfDbfgL M yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod -_

jdf]lhd yfgLo lgsfodf vlb ul k|fKt xg cfPsf dfnfdfgsf] dNo vnfO amp lbg leqdf

lhGL vftfdf cfDbfgL jfFWgkg] Jojyf x]sf] 5 sfofnon] =$(())- dNosf yfg

df]jfOn vlb ul uflj lrj gtL kiknfn 7fs c+ubk|fb ofbjn] jem]sf]df f] lhGL

fdfg lhGL vftfdf cfDbfgL jfFw]sf] b]lvPg vlb ePsf yfg df]jfOn lhGL vftfdf

cfDbfgL jfWg kb5

tNLxfoL hJbL ufpF ljsf ldlt

23 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofnon] jlw dfh g]kfnnfO

sfoqmd +rfng ug lbPsf] k]ZsL cflys jifsf] cGToDd 150000- k]ZsL jfsL x]sf] b]lvof]

lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

24 dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

of] jif+ sfof+nosf] |]tfcgf ufp ljsf ldlt tkm+ Pg cfO l Plof jsdf dfHbft x]sf]

11446- gub dfHbft -1138- tyf g]kfn js lnld6]8df x]sf] =5280- ul sn -

amp^- xfn Dd ufpkflnsf sf] vftfdf hDdf ePsf] b]lvPg pQm sd ufpkflnsfsf]

vftfdf hDdf ug+kb+5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

155

25 bflvnf M o jif sfofnon] sdrfLsf] tnjdf s66f fdflhs Iff s =1146- tyf

+rosf]if s66f u]sf] =)- ul sn =^^$- DjlGwt vftfdf hDdf ePsf] b]lvPg

s66L ul bflvnf gePsf] sd DjlGwt vftfdf bflvnf ugkb5

26 ljn ekfO+M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5

ufp ljsf ldltsf] sfofnon] ufpklifb +rfng ugsf nflu =))))- jh]6 vr n]v]sf]df

f]sf] ljn ekfO tyf vr k|df0fLt ug] sfuhft k]z ePg pQm vrsf] ljn ekfO k]z

ugkb5

27 cfGtls cfoM yfgLo lgsfo cflys k|zfg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnf ugkg] pNn]v 5 ufljsf] sfofnosf] cfGtls cfo b]vfPsf] 5g cfo Joodf

gb]vfPsf] sd olsg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

dlvofk66L dxlgof ufpF ljsf ldlt

28 j+s dfHbft M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufp ljsf ldltsf] sfof+non] )amp073 df dfHbft x]sf] rfn tyf k_hLut ul

vftfsf] jftljs dfHbft -amp$amp- ePsf]df -$amp dfq dfHbft lhDd]jfL fL -

714584- 3l6 lhDd]jfL f]sf] 5 o DjGwdf kms lhDd]jfL f]sf] sd pk

sfof+nojf6 5fgljg ul olsg ug+kb+5

29 yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non] cfKfmgf]

cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5 of] jif+

sfof+nosf] |]tfcgf ufp ljsf ldlt tkm+ Pg cfO l Plof jsdf dfHbft x]sf] -

25- tyf g]kfn js lnld6]8df x]sf] =12222- ul sn -14773- xfnDd ufpkflnsfsf]

vftfdf hDdf ePsf] b]lvPg pQm sd ufpkflnsfsf] vftfdf hDdf ug+kb+5

30 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 ufp ljsf ldltn] xgdfg dlGb

lgdf0f pkef]Qmf ldltnfO lbPsf] k]ZsL cflys jifsf] cGTo Dd 150000- k]ZsL jfsL

x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

31 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltn] of] jif dfnkf]tjf6 =)(-cfDbfgL u]sf]df f]sf] klRr

k|ltztn] xg] =))-jemfpgkg]df pQm sd lhNnf dGjo ldltdf jemfPsf] b]lvPg

jemfpg jfFsL pQm sd lhNnf dGjo ldltdf k7fpg kb5

32 bflvnf M o jif sfofnon] sdrfLsf] +rosf]if s66L ul bflvnf gePsf] =)(- tnj

=^^- eQmfgLdf fdflhs Iff s =^)- s66f ul sn =^^- DjlGwt

vftfdf hDdf ePsf] b]lvPg s66L ul bflvnf gePsf] sd DjlGwt vftfdf bflvnf ugkb5

33 sfo DkGg k|ltj]bg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -w_

jdf]lhd pkef]Qmf ldltn] u]sf] lgdf0f sfosf] dNofIacuteg gfkL lstfasf] cfwfdf lstf

eQmfgL lbg] tyf sfo DkGg k|ltj]bgsf] cfwfdf clGtd lstf eQmfgL lbgkg] pNn]v 5

ljwlts0f sfosf nflu ufp ljsf ldltjf6 =()))- jh]6 vr n]v]sf]df f]sf] k|fljlws

dNofIacuteg tyf sfoDkGg k|ltj]bg tof u]sf] kfOPg k|fljlws dNofIacuteg tyf sfo DkGgsf

cfwfdf dfq jh]6 vr n]Vgkb5

34 cfGtls lgoGq0f M ufpFkflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lhGL fdfgsf]

plrt e08fsf] Jojyf ug gs]sf] sdrfLsf] sfoljj0f tof gu]sf] dodf k]ZsL km5of6

gu]sf] j]hsf] nut gfv]sf] k]ZsL km5of6 tf]lsPsf] dodf xg] gu]sf] rgf k|jfxsf] nflu

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

156

x]Nk 8]s gx]sf] lb lgoGq0f vftf gfv]sf]of]hgf kmkmfs xg] gu]sf] gfuls j8fkq gfv]sf]

htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls

lgoGq0f Jojyf b[9 agfpgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv $ xhf a]h sfod b]lvPsf]df

k|flDes k|ltj]bg pknAw ufPkl5 = nfv xhf km5of6 u]sf]n] = sf]8 $( nfv 9 xhf

j]h km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg] =^ nfv ^ xhf lgoldt ugkg] =$ nfv

amp) xhf k]ZsL =( nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

157

cfxL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv (^ xhf of] jif+ cfo - sf]8 ( nfv $ xhf

d]t -( sf]8 nfv cfDbfgL ePsf]df - sf]8 amp nfv ( xhf vr+ eO+ - sf]8 $ nfv ^

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhGL Jojyfkg M g]kfn sfsf]] lg0foaf6 o ufpFkflnsf u7g e fljssf ^ j6f ufpF

ljsf ldltx o ufpFkflnsf cGtut j8f sfofnoxsf kdf xb cfPsf 5g fljsdf

uf=lj==xsf] 3 hUuf nufotsf rncrn DklQ o ufpFkflnsf cGtut kg] x+bf fljssf

ufpF ljsf ldltdf s] slt rncrng DklQ x]sf 5g f] sf] ljj0f lxt ufpF ljsf

ldltsf] Tosf] ljj0f jgfO aemfpg kg] ufpkflnsfn] oL k|fKt fdfg d]tsf] lhGL

]s8df cWofjlws ul j8f sfofnoxdf cfjostf cgf 56[ lhi6df hgfO jemfpg kg]df

fljs uf=lj==af6 jemfPsf] b]lvPg odf DjlGwt lgsfon] Wofg lbg kg] b]lvG5

2 cfGtls cfo M yfgLo sf+rfng P]g )amp$ cgf k|To]s yfgLo txn] cfkmgf] dftxtdf

ufpFkflnssf] If]q leqsf cfof cfhg xg] cfosf gtf]tx 9ordff lu6[L jfnjf bf]kfo rfrfo lgsfL

tyf df5fkfng kf]vLx 7]Ssf nufO cfo cfhg ug] xf6jhf Jojfo 3 hUUff jxfn s

htf s nufpg Sg] x+bf Totkm ljz]if Wofg lbgkg] b]lvPsf] 5 ljz]if uL o wgiff

lhNnfdf w] tfn tnfp kf]vLx x]sf TonfO +If0f uL Jojlyt kdf 7]Ssfdf nufpg

s]df k|r dfqfdf lgoldt cfDbfgL j9fpg lsg] Defjgf b]lvPsf] 5 odf ufpFkflnsfn]

ljz]if Wofg lbg hL b]lvG5

3 lhDd]jfLdividejaemfyM ut ljut jifxdf fljssf ufpF ljsf ldltxsf] cfGtls tyf clGtd

n]vfkLIf0f x+bf b]lvPsf j]h tyf k]ZsL sdsf] nut cWofjlws uL km5of6 afFsL j]h tyf

k]ZsL ufpFkflnsfn] cfkmgf] lhDdf lnO nut sfod uL km5of6 ug] ufpg] tkm tbfstf

b]vfpg kb5

4 lb lgoGq0f M o ufpFkflnsf cGtutsf ufpF ljsf ldltxdf cf=j= )ampamp$ Ddsf]

5kfO eP k|of]u e afFsL x]sf ljljw tyf dfnkf]t cnLsf nflu k|of]u xg] gubL lbx s]

slt af+sL x]sf 5g ltgsf] lb lgoGq0f vftf flvPsf] 5 5g f]sf] cWofjlws u] gu]sf]

Plsg uL ufpFkflnsfsf] lgoGq0f xg] uL gubL lbsf] bkof]u xg gkfpg] uL Jojyfkg

ug hL b]lvPsf] 5 odf sfofno k|dvn] ljz]if Wofg lbg kb5

5 k|ltj]bg M rgf k|ljlwdf cfwflt jtlylt ljj0f tof ug vNnf befpkq dfu uL k]z

ePsf yfg befpkq dWo] 3l6jfnf Osf] Knsf] d=c=s d]t =$()ndash sf] befpkq

jLs[t uL sfo ufPsf] kfOof] pQm sfosf] sfoDkGg ePsf] k|ltj]bg j]u g =$()ndash

vr n]v]sf] kfOof] ctM DkGg sfosf] k|ltj]bg lnO lhGL cfDbfgL d]t ug kb5

6 s 56 M cfos P]g ) sf] bkmf ( cgf eQmfgLdf = clu|d cfo s s6[L ugkg]

Jojyf 5 sfofnon] ljleGg ^ eQmfgLdf pQm s s6[L u]sf] gb]lvPsf]n] lgDgfgfsf] cfo

s =($(ndash cn ug kb5

7 lk|mh M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod -^_ df g]kfn sfjf6

sd vr geO jfFsL x]df lk|mh ug] k|of]hgsf nflu DjlGwt lgsfodf lkmtf k7fpgkg] pNn]v

5 fdflhs Iff eQf ljt0f ug =())ndash lgsff lbPsf]df =())ndash j8f

lrjsf] gfddf k]ZsL jk lgsff lbPsf] x+bf afFsL sd =)))ndash lkm|h xg kg]df df]Hbft

fv]sf] x+bf pQm sd j]h vftfdf bflvnf efr k]z ug kb5

8 k]ZsL MyfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf]

kmf6jfL k]z uL km5of+6 ug+ ufpgkg]+_ Jojyf 5 ufpkflnsf n] of] jif+ bf]gtf] t]gtf] lstf

fdflhs Iff eQf ljt0f ug tyf cGo sfosf nflu sdrfLsf gfddf =23632800-

k]ZsL lbPsf]df km5of6 ePsf] b]lvPg lgodfjnLdf ePsf] Jojyf cgf pQm k]ZsL km5of6

ug kb5

kf8]Zj ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

158

9 gub dfHbft M k|fKt cfo Joo ljj0f cgf gub dfHbft =))ndash b]lvPsf]n] pQm sd

ufpFkflnsfsf]] dn sf]if vftfdf hDdf ug kb5

10 fdflhs Iff s M tnj eQf eQmfgLaf6 s6[L fdflhs Iff s jfktsf] =))ndash

DjlGwt vftfdf bflvnf ug kg]df afFsL x]sf]n] pQm sd bflvnf ug kb5

11 sdrfL +lrt sf]if M ufp ljsf ldltsf] sfofnon] of] jif sdrfLxsf] tnj eQf ljt0f

ubf s6[f u]sf] sdrfL +ro sf]if jfktsf] =amp)ndash xfnDd bflvnf ug af+sL b]lvPsf]n]

pQm sd bflvnf ug kb5

12 k]ZsL afFsL M yflgo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =$amp$$ndashk]ZsL afFsL x]sf]df km5of6 u]sf 5gg o

jif fh lszf] ofbjsf] gfddf kf]vL ddtsf] nflu lbPsf] k]ZsL =)))))ndash afFsL x]sf]n]

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpkflnsf n] lqmotf b]vfpgkb5

13 js vftfM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg cfO L js hgskdf x]sf] vftfdf =- afFsL xsf]]

b]vfPsf] 5 pQm vftfsf] 6]6d]G6 dfu uL dfHbft sd ufpkflnsfsf] x]sf] dn sf]if vftfdf

bflvnf uL pQm j+s vftf jGb ug kb5

b]pL kjfx ufpF ljsf ldlt

14 fdflhs Iff eQfM yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod -^_ df g]kfn

sfjf6 sd vr geO jfFsL x]df lk|mh ug] k|of]hgsf nflu DjlGwt lgsfodf lkmtf

k7fpgkg] pNn]v 5 of] jif ufpljsf ldltsf] fdflhs Iff eQf ljt0f ug

=)$))ndash lgsff lbPsf]df =amp)$))ndash ljt0f ul lgsff jfsL =)))))ndash lkm|h

ug kg]df cGoq vr u]sf] b]lvof] pQm sd DjlGwt sdrfLjf6 cn uL +lrtsf]if ug

kb5

15 k+hLut vrM g]kfnsf] +ljwfgsf] wff $ df +3Lo +b k|b]z ef k|b]z sf yfgLo

tx nufotsf a +3Lo k|b]z sfL sfofnosf] n]vf sfgg adf]lhd lgoldttf ldtJolotf

sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL dxfn]vf kLIfsaf6 n]vfkLIf0f xg] pNn]v

5 ufp ljsf ldltn] of] jif k+hLut zLifsdf =(^)))ndash lgsff ePsf] dWo]af6 8s

u|fe]ndf =^$^)))ndash 8s ddtdf =^()))ndash cktfnsf] kmlgrfsf] =))))ndash cGo

ljljw sfodf vr ePsf] d]t =^ampamp(ampndash vr b]vfO =amp)))))ndash eQmfgL lbg afFsL xsf]

ljj0f k]z u]sf] 5 pQm vrsf |]tf sfuhft k]z xg gcfPsf]n] vr Plsg ug lsPg

ctM k+hLut vr ug] of]hgf jLs[t ePsf] klifbsf] lg0fo lxtsf] |]tf k]z ug kb5

16 rfn vrM o cjlwdf tnj eQf d]tsf] nflu =)))ndash lgsff ePsf]df tnjdf

=(ndash sfofno +rfng lj1fkg vr =))ndash d]t =amp)^(ndash vr u]sf]

b]lvof] lgsff eGbf j9L vr ug gldNg] xFbf j9L vr = $amp^(ndash sg gtf]taf6 vr

cfPsf] xf] Plsg ug lsPg sdrfL +ro sf]if =()$ndash gfuls nufgLsf]if

=)(ndash bflvnf ug afFsL b]vfPsf] 5 ctM rfn vrsf] Dk0f |]tf k]z ug kb5

17 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

159

kbflwsfL tyf sdrfLsf] gfddf =amp)- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpkflnsf n] lqmotf b]vfpgkb5

18 cfGtls cfoM yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 ufljsf] sfofnosf] cfGtls cfo b]vfPsf] 5g cfo Joodf gb]vfPsf]

sd 5fgljg ul cfGtls cfo ufpkflnsfsf] dnsf]if vftfdf cfDbfgL jfWg kb5

cfxL ufpF ljsf ldlt

19 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t jfkt =$$- cn ePsf]df f] sf] k|ltztn] xg] =)^ndash lhNnf

dGjo ldltdf bflvnf ugkg]df gu]sf]n] pQm sd DjlGwt lgsodf bflvnf ugkb5

20 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =)(^^)ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpkflnsf n] lqmotf b]vfpgkb5

21 gub dfHbft M To uf=lj==af6 k|fKt cfo Joo ljj0f cgf =$$- gub dfHbft b]lvPsf]

x+bf pQm sd ufpFkflnsfsf] dn sf]ifdf bflvnf ug kb5

nvfL ufpF ljsf ldlt

22 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o ufp ljsf ldltaf6 dfnkf]t jfkt =))amp- cn u]sf]df f] sf] k|ltztn]

xg] =)$ndash lhNnf dGjo ldltdf blvnf u]sf] b]lvPg pQm sd lhNnf dGjo ldltdf

bflvnf ug kb5

23 gub dfHbft M To uf=lj==af6 k|fKt cfo Joo ljj0f cgf =(amp$- gub dfHbft b]lvPsf]

x+bf pQm sd ufpFkflnsfsf] dn sf]ifdf bflvnf ug kb5

24 js vftf MyfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg cfO L a+sdf x]sf] vftfdf =(^- afFsL b]lvPsf]n]

pQm j+saf6 6]6d]G6 dfu uL dfHbft b]lvPsf] sd ufpFkflnsfsf] dn sf]ifdf bflvnf uL pQm

j+s vftf jGb ug kb5

wgfhL ufpF ljsf ldlt

25 gub dfHbft M To ufp ljsf ldltaf6 k|fKt cfo Joo ljj0f cgf =$)- gub dfHbft

b]lvPsf] x+bf pQm sd ufpFkflnsfsf] dn sf]ifdf bflvnf ug kb5

26 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =amp)^)))ndash k]ZsL afFsL x]sf]df km5of6 u]sf 5gg of]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

160

jif knlst zfxsf] gfddf lbPsf] k]ZsL =amp)))ndash d]t km5of6 ePsf] b]lvPg lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpkflnsf n]

lqmotf b]vfpgkb5

27 js vftf MyfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg cfO L a+sdf x]sf] vftfdf =amp((- afFsL b]lvPsf]n]

pQm j+saf6 6]6d]G6 dfu uL dfHbft b]lvPsf] sd ufpFkflnsf]] dn sf]ifdf bflvnf uL Pg

cfO L j+s sf] vftf jGb ug kb5

28 s 56 M gtj0f kf]vL lh0ff]4f pkef]Qmf ldltsf] gfddf 8sdf df6f] kg] u|fe]n ug] sfosf

=$)))- sf] k|fljlws dNof+sgsf] cfwfdf ut jifsf] k]ZsL =$))))ndash km5of6 uL

=))))ndash eQmfgL lbPsf] b]lvof] pQm eQmfgL lb+bf +nUg ljn ekfO dWo] PSfe]6 ef8fsf]

j]gfdL ljnsf] =^$)))ndash sf] gubL lb dfj]z u]sf] Gb P08 GWof sDkgL k|f=ln=sf]

df6f] vGg] kg u|fe]n ldnfpg] sfosf] d]lg ef8f =^))ndash vr n]vsf]df cfos P]g

) cgf ef8f eQmfgLdf ) k|ltztsf bn]eQmfgLdf g s6[f ugkg] =$)^)ndash s6[f

u]sf] b]lvPg ctM pQm sd cn ug kb5

emf]emL s6of ufpF ljsf ldlt

29 gub dfHbft M k|fKt cfo Joo ljj0fdf =)ndash gub dfHbft b]lvPsf] x+bf pQm sd ufpkflnsf

sf] vftfdf bflvnf ug kb5

30 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =$amp)- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpkflnsf n] lqmotf b]vfpgkb5

31 cfGtls cfoM yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 ufljsf] sfofnosf] cfGtls cfo b]vfPsf] 5g cfo Joodf gb]vfPsf]

sd 5fgljg ul cfGtls cfo ufpkflnsfsf] dnsf]if vftfdf cfDbfgL jfWg kb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 amp) nfv xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] = nfv $( xhf lgoldt ugkg] =) nfv $ xhf k]ZsL = sf]8

nfv ) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

161

hgsglGbgL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufp_kflnsfsf] ut jif+sf] dfHbft - nfv xhf of] jif+ cfo -amp sf]8 nfv amp^ xhf

d]t -amp sf]8 amp nfv ampamp xhf cfDbfgL ePsf]df - sf]8 $) nfv xhf vr+ eO+ - sf]8

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df ufpFkflnsfsf]

n]vf bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o

gukflnsfn] k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf]

b]lvof] o af6 ufFpkflnsfsf] rn crn DklQ tyf fx cfdLsf] cjyf olsg ug

lsPg k|rlnt lgodfjnLdf ePsf] Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof

ug kb5

2 lk|mh M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -^_df g]kfn sfaf6

k|fKt sg cgbfg sd lkm|h ugkg] eP lkm|h ug] k|of]hgsf] lgldQ DjlGwt lgsfodf lkmtf

k7fpgkg] pNn]v 5 o gukflnsfnfO fdflhs Iff sfoqmddf =$))- lgsff

e =$))- vr eO afFsL x]sf] =amp)))- lkm|h k|of]hgsf] lgldQ sf]if tyf n]vf

lgoGqs sfofnodf lkmtf guL ufFpkflnsfsf] sf]ifdf g hDdf uL fv]sf] b]vLof] vr geO

dfHbft x]sf] sd l~rt sf]if bfvLnf ugkb5

3 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGTo Dd

$ sdrfLsf gfddf fdflhs Iff tkmsf] 15679200-k]ZsL jfsL x]sf] b]lvof]

lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

4 clu|d cfosM cfos P]g ) sf] bkmf tyf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non] cfkt+sjf6 fdfu|L vlb ul -133470- eQmfgL

u]sf]df clu|d cfos s66L u]sf] kfOPg clu|d cfos s66f ug 56 ePsf] clu|d cfos

=5152-cn uL +lrtsf]if bflvnf ugkb5

5 ljn ekfO M yfgLo lgsfo cfly+s k|fg lgodfjnL)^$ sf] lgod $^[ df vr+ ubf+ clwsf k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5

sfofnon] of] jif ljleGg j8fdf 8s ddt tyf zIfLs fdfu|L ljt0f ul eQmfgL lbPsf]df

sfo DkGg uL ljn ekfO k]z u]sf] b]lvPg ljn ekfO k]z gePsf] 106000- sf] ljn

ekfO k]z ug kb5

6 cfGtls cfoM yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 ufpkflnsf sf] sfofnosf] of] jif cfGtls cfo b]vfPsf] 5g cfo

Joodf gb]vfPsf] sd olsg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

7 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o ufFpkflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] ljut jifsf k]ZsLsf] clen]v cwfjlws gu]sf] vlb

of]hgf tof gu]sf] ljnekfO k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb

lgoGq0f vftf gfv]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf]

kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

Ogjf ufpF ljsf ldlt

8 cfGtls cfoM yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 ufpkflnsf sf] sfofnosf] of] jif cfGtls cfo b]vfPsf] 5g cfo

Joodf gb]vfPsf] sd 5fgljg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

162

9 utjifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =2613907- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufFpkflnsfn] lqmotf b]vfpgkb5

10 fdflhs Iff sM of] jif sdrfLxsf] tnjjf6 s66f gePsf] fdflhs Iff s jfktsf]

=))amp- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

aNxfuf]7 ufp ljsf ldlt

11 cfGtls cfoM yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 uf=lj==sf] sfofnosf] of] jif cfGtls cfo b]vfPsf] 5g cfo Joodf

gb]vfPsf] sd 5fgljg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

12 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =^)))- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg of]

jif fhsdf zfx l8sf] gfddf kmgLr vlb ug lnPsf] =)))))- k]ZsL jfFsL b]lvPsf]n]

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpkflnsfn] lqmotf b]vfpgkb5

13 gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =)- b]lvPsf]n] pQm sd

ufpkflnsf sf] dn sf]if vftfdf hDdf ug kb5

14 tfnLdM yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[^ df eQmfgL ubf+ lt

ku] gku]sf] r]s hfr ul eQmfgL lbgkg]+ pNn]v 5 uf|dL0f fdbflos ljsf s]Gb|Fu jfndqL

yfgLo zfg tfnLd ~rfng ug $)))- jh]6 vr n]v]sf]df xeflu vrsf] ljnekfO

j]u vr n]v]sf] jh]6 vr n]v]sf] b]lvof] ljn ekfOsf cfwfdf dfq ah]6 vr n]Vgkb5

k|=v]=dxjf ufpF ljsf ldlt

15 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =amp($amp- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpkflnsf n]

lqmotf b]vfpgkb5

16 gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =7631- b]lvPsf]n] pQm sd

ufpkflnsf sf] dn sf]if vftfdf hDdf ug kb5

17 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

163

o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf hgskdf x]sf] vftfdf =)- afFsL

xsf]] b]vfPsf] 5 pQm vftfsf] sd ufpkflnsf sf] dn sf]if vftfdf bflvnf uL pQm j+s

vftf jGb ug kb5

18 cfGtls cfoM yfgLo lgsfo cflys k|fg DjlGw lgodfjnL )^$ sf] lgod $-_ jdf]lhd

ufp ljsf ldltnfO k|fKt sd DjlGwt vftfdf cfDbfgL jfwL Tosf] ef]nLkN6 Dddf

bflvnfugkg] pNn]v 5 uf=lj==sf] sfofnosf] of] jif cfGtls cfo b]vfPsf] 5g cfo Joodf

gb]vfPsf] sd 5fgljg ul cfGtls cfo sd dnsf]if vftfdf cfDbfgL jfWg kb5

vhL rGxf ufpF ljsf ldlt

19 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =))))- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg of]

jif xl z+s kfjfgn] xn] dlGb lgdf0fsf] nflu lnPsf] =)))))- k]ZsL jfFsL b]lvPsf]n]

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpkflnsf n] lqmotf b]vfpgkb5

20 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 = ^- cn ePsf] ljj0f k]z ePsf] 5 f] sddWo]

k|ltztn] xg] =$^- ut aifsf] =amp^$- d]t hDdf =(amp()- lhNnf dGjo ldltdf

k7fpg kb5

ktgsf ufpF ljsf ldlt

21 gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =87- b]lvPsf]n] pQm sd

ufpkflnsf sf] dn sf]if vftfdf hDdf ugkb5

22 utsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =amp- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpkflnsf n] lqmotf b]vfpgkb5

23 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnLaf6 =^amp- cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo]

k|ltzt n] xg] =^(- lhNnf dGjo ldltdf k7fpg kb5

24 fdflhs Iff sM of] jif sdrfLxsf] tnjjf6 s66f gePsf] fdflhs Iff s jfktsf]

=$)$- bflvnf u]sf] b]lvPg pQm s sd bflvnf ugkb5

25 clu|d cfosM cfos P]g ) sf] bkmf tyf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non] df]8n XodkfOk P08 s_s|L6 OG86 laquoLh k|fnL jf6 kf]n vlb

ul ^__))- eQmfgL u]sf]df f]sf] - k|ltzt clu|d cfos jfkt =$amp$amp- s66f u]sf]

b]lvPg clu|d cfos s66f ug 56 ePsf] sd cn uL +lrtsf]if bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

164

aNxf s7fn ufpF ljsf ldlt

26 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =(amp(- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg of]

jif sdrfLsf gfddf =))))- k]ZsL jfFsL b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd

tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpkflnsf n] lqmotf b]vfpgkb5

27 js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf hgskdf x]sf] vftfdf =)- afFsL

xsf]] b]vfPsf] 5 pQm vftfsf] sd ufpkflnsf sf] dn sf]if vftfdf bflvnf uL pQm j+s

vftf jGb ug kb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 ^amp nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =^ xhf lgoldt ugkg] = nfv amp xhf k]ZsL = sf]8 ^ nfv ( xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

165

nIdLlgof ufpkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -$ nfv xhf of] jif+ cfo -$ sf]8 ) nfv $(

xhf d]t -$ sf]8 ( nfv ^ xhf cfDbfgL ePsf]df - sf]8 nfv $ xhf vr+ eO+ -

sf]8 $ nfv amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

lhGL Jojyfkg M g]kfn sfsf] ldlt )ampamp sf] lg0foaf6 o gukflnsf u7g e

fljssf ( j6f ufpF ljsf ldltx o gukflnsf cGtut j8f sfofnoxsf kdf xb

cfPsf 5g fljsdf uf=lj==xsf] 3 hUuf nufotsf rncrn DklQ o gukflnsf

cGtut kg] x+bf fljssf ufpF ljsf ldltdf x]sf rncrng DklQsf] ljj0f lxt ufpF

ljsf ldltn] aemfpg kg] gukflnsfn] oL k|fKt fdfg d]tsf lhGL ]s8df cWofjlws

ul j8f sfofnoxdf cfjZostf cgf 5sect[ xfos vftfdf hgfO jemfpg kg]df fljs

uf=lj==af6 osf] jemfPsf] b]lvPg odf DjlGwt lgsfon] Wofg lbg kg] b]lvG5

cfGtls cfo M yfgLo sf+rfng P]g )amp$ cgf k|To]s yfgLo txn] cfkmgf] dftxtdf

gukflnssf] If]q leqsf cfo cfhg xg] cfosf gtf]tx 9ordff lu6[L jfnjf bf]kfo rfrfo lgsfL

tyf df5fkfng kf]vLx 7]Ssf nufO cfo cfhg ug] xf6jhf Jojfo 3 hUUff jxfn s

htf s nufpg Sg] x+bf Totkm ljz]if Wofg lbgkg] b]lvPsf] 5 ljz]if uL o wgiff

lhNnfdf w] tfn tnfp kf]vLx x]sf TonfO +If0f uL Jojlyt kdf 7]Ssfdf nufpg

s]df k|r dfqfdf lgoldt cfDbfgL j9fpg lsg] Defjgf b]lvPsf] 5 odf ufpkflnsfn]

ljz]if Wofg lbg hL b]lvG5

k]ZsL af+sL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL

sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sfofndf cflys jifsf] cGTo Dd

sdrfLsf gfddf of]hgf +rfng tyf fdflhs Iff jfktsf] 11792853- k]ZsL jfsL

x]sf] b]lvof] lgodfjnLdf ePsf] JojYff jdf]lhd k]ZsL km5of6 ugkb5

$ clu|d cfosM cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos

s66L ug+kg+] Jojyf 5 sfof+non] ljleGg amp cfktsjf6 ljleGg vlb tyf ]jfdf clu|d

cfos s66L u]sf] kfOPg clu|d cfos s66f ug 56 ePsf] clu|d cfos =21408-

cn uL +lrtsf]if bflvnf ugkb5

ufl8 ef8fM +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt )amp$$ klkq jdf]lhd

yfgLo txdf ljlgof]lht jh]6jf6 lgjflrt k|ltlglw gePsf] cjyfdf ufl8 ef8f vr ug

gkfOg] pNn]v 5 o jif ufpkflnsf n] sfofno k|of]hgsf lgldQ )amp$ h]i7 dlxgfdf ufl8

ef8fdf lnO ef8f sd =())))-eQmfgL u]sf] lgodDdt b]lvPg oL klkqsf] dgzfo

ljklt ufl8ef8fdf lnO vr ug]sfo lgoGq0f ugkb5

^ bf]xf]f] eQf M yfgLo lgsfo cfly+s k|fg lgodfjnL)^$ sf] lgod $^[^ df eQmfgL ubf+

lt ku] gku]sf] r]s hfr ul eQmfgL lbgkg]+ pNn]v 5 o ufp+kflnsfaf6 j8f lra gtL fd

nvg ofban] )amp dfub]lv )amp$ cfiff9Ddsf] eQf dfls =^)))- sf bn] =$)))ndash

eQmfgL lnPsf] b]lvof] uf=lj== lraxnfO d]t tnasf] Uuml n] xg] sd k|f]Tfxg eQf

jfkt hNnf ljsf ldltaf6 vr n]lvPsf] b]lvPsf] x+bf bf]xf] xg] ul eQmfgL lbPsf]

=$)))-cn ug kb5

amp ljnekfOM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ df vr ubf vrsf]

aLn ekfO lxt n]vf fVg kg] Jojyf 5 ufp+kflnsf sf] sfofnon] ljleGg uf]Zjf

efrjf6 eQmfgL u]sf]df ljn ekfO j]u =^amp- eQmfgL lbPsf] lgodDdt b]lvPg

lgDg vrsf ljn ekfO k]z ug kb5

utjifsf] eQmfgLM yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL 2064 sf] lgod 39df

eQmfgL lbg jfsLsf] ljj0f cgrLndash24 tof uL f] cgrLsf cfwfdf dfq vr ugkg]+

pNn]]v 5 ufp+kflnsfn] o cflys aifdf ut ljut jifxsf] bfloTj eQmfgL lbg jfsLsf]

cgrL 24 clen]v k|df0fLt j]u sfofno xof]uL fd cflzif dxtf]sf] 2072 rq b]vL 2073

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

166

cfiff9 Ddsf] tnj eQmfgL u]sf] =40000- lgod +ut b]lvPg otf] sd eQmfgL ubf

lgodfjnLdf ePsf] Jojyfsf] klkfngf ug kb5

( dNo clej[l4 sM dNo clej=l4 s lgodfjnL ) sf] lgod ^ s adf]lhd dNo clej=lb s

eQmfgLsf] hfgsfL cfGtls fhZj sfof+nodf k7fpg kg]+ Jojyf 5 o jif+ eQmfgL ePsf amp

cfkt+ssf] dNo clej=lb s sdsf] hfgsfL cfGtls fhZj sfof+nodf k7fPsf] b]lvPg ctM

sfof+non] lgodfgf dNo clej=l4 s =274502- eQmfgLsf] hfgsfL lbgkb+5

) cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o ufp+kflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf lhGL

lglIf0f k|ltj]bg dfly sfjfxL gu]sf] ljut jifsf k]ZsLsf] clen]v cwfjlws gu]sf] vlb

of]hgf tof gu]sf] ljnekfO k|dfl0ft gu]sf] sdrfLsf] tnjL k|ltj]bg kfLt gu]sf] lb

lgoGq0f vftf gfv]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf]

kfngf uL cfGtls lgoGq0f Jojyf b[9 agfpgkb5

klx ufp+ ljsf ldlt

dfnkf]tM yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

o ufp ljsf ldltn] of] jif dfnkf]tjf6 cfDbfgL $- u]sf]df f]sf] k|ltztn] xg]

=ampndash lhNnf dGjo ldltsf] vftfdf bfvLnf ugkb5

sdrfL +rosf]ifM sfofnon] k|f= ]z sdf dxtf]sf] )amp efb|b]vLsf] sdrfL +rosf]if

sd =$- bflvnf u]sf] b]lvPg pQm +rosf]if jfktsf] sd bflvnf ugkb5

js vftf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf

sfof+non] cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+

Jojyf 5 o ufpF ljsf ldltsf] gfddf Pg=cfO=L= asdf hgskdf x]sf] vftfdf

=^ndash afFsL xsf]] b]vfPsf] 5 pQm vftfsf] 6]6d]06 dfu uL dfHbft sd g]=f=

j+sdf ufpFkflnsfsf] gfddf x]sf] dn sf]if vftfdf bflvnf uL k|fOe]6 j+ssf] vftf jGb

ugkb5

$ gub dfHbftM k|fKt cfo Joo ljj0f cgf gub dfHbft =$$$$- b]lvPsf]n] pQm

sd ufp+kflnsf sf] dn sf]if vftfdf hDdf ug kb5

k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf]

xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh

lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf kbflwsfL tyf

sdrfLsf] gfddf =4609904- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg o jif lzjrGb|

ofbjsf gfddf =$- tyf jfYo rfsL kxLsf gfddf =$))))- ul sn $$-

k]ZsL afFsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg]

sfodf ufp+kflnsfn] lqmotf b]vfpgkb5

lghf]8f ufp+ ljsf ldlt

^ gub dfHbft M k|fKt cfo Joo ljj0f cgf gub dfHbft =^ndash b]lvPsf]n] pQm sd

ufp+kflnsfsf] dn sf]if vftfdf hDdf ug kb5

amp dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg]

pNn]v 5 of] jif dfnkf]t cnLaf6 =^^ndash cn ePsf] ljj0f k]z ePsf] 5 f] sd

dWo] k|ltzt =()^) ut aifsf] =)amp) d]t hDdf =(ndash dWo] =$^)-

bfvLnf ePsf]df bflvnf ug af+sL =ndash lh=lj== k7fpg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= wgiff

Dfxfn]vfkLIfssf] krkGgf k|ltj]bg +u DalGwt )amp$

167

js vftf M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfKfmgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o ufpF ljsf ldltsf] gfddf f=af=asdf x]sf] vftfdf =))))ndash afFsL xsf]] b]vfPsf]

5 pQm vftfsf] 6]6d]06 dfu uL dfHbft sd ufp+kflnsfsf] gfddf x]sf] dn sf]if vftfdf

bflvnf uL pQm j+ssf] vftf jGb ug kb5

( k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =2440759- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

o jif ljleGg ( JoflQmxsf] gfddf jfFsL x]sf] =amp))))- k]ZsL] lgoddf ePsf] Jojyf

adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufp+kflnsf n] lqmotf

b]vfpgkb5

alglgof ufp+ ljsf ldlt

) dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhZjsf] k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

of] jif dfnkf]t cnLaf6 =$^))- cn ePsf] ljj0f k]z ePsf] 5 f] sd dWo]

k|ltzt =^))- ut aifsf] =$^amp- d]t hDdf =((- lhNnf dGjo k7fpg kb5

gub dfHbftMndash k|fKt cfo Joo ljj0f cgf gub dfHbft =($- b]lvPsf]n] pQm sd

ufp+kflnsf sf] dn sf]if vftfdf hDdf ug kb5

k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng]

yfgLo lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6

gu]df Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO

lngkg] tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufljjf6 ut ljut jifdf

kbflwsfL tyf sdrfLsf] gfddf =1121404- k]ZsL afFsL x]sf]df km5of6 u]sf 5gg

o jif sdrfL tyf pkef]Qmf ldltsf gfddf jfFsL x]sf] =282602-k]ZsL] lgoddf

ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf gukflnsf n]

lqmotf b]vfpgkb5

fdflhs Iff sM sfofnon] of] jif sdrfLsf] tnj eQmfgLdf k|ltztsf bn]

fdflhs Iff s jfkt =($$- s66f ul DjlGwt vftfdf bflvnf u]sf] b]lvPg

fdflhs Iff s jfktsf] sd DjlGwt fhZj vftfdf bflvnf ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 $amp nfv amp xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] =amp xhf lgoldt ugkg] = nfv $amp xhf k]ZsL = sf]8 $ nfv

( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 168

hn]Zj gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] lhDd]jfL =amp nfv amp xhf of] jifsf] cfo = sf]8

nfv () xhf d]t =( sf]8 nfv ^ xhf cfDbfgL ePsf]]df =^ sf]8 nfv $ xhf

vr eO = sf]8 amp) nfv dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 dfHbftM ut jifs]f n]vfkLIf0f k|ltj]bgsf] cfwfdf dfHbft olsg uL f]sf] cfwfdf lhDd]jfL

fg kb5 o gukflnsfn] ut jifsf] clGtd n]vfkLIf0f gufPsf]n] ut jifsf] lhDd]jfL

f]sf] =^)amp)))ndash xhf olsg ug lsPg

2 f]em vlb mdash fjhflgs vlb lgodfjnL )^$ sf] lgod ( $ cgf nfv eGbf

a9Lsf] dfnfdfg vlb ubf af]nkq tyf lnjGbL befpkqsf] dfWodjf6 vlb ugkg] Jojyf

5 o gukflnsfnfO ) nfv lkofF kFhLut cgbfg sd lgsff ePsf]dWo] =amp)))ndash

xhf sfofnosf] kjfwfsf] nflu kmlgr jfL fwg d]lzgL cfhf vlb ubf do cefj

b]vfO lw vlb u]sf]n] pQm vlb k|lqmof lgoldt b]lvPg fjhlgs vlb sfo lgodcgf

ug kb5

3 DklQ xtfGt0fM yfgLo txsf] zfg ~rfng DjGwdf hfL ulPsf] cfb]z )amp sf]

DklQ xtfGt0f DjGwL lgb]zg sf] aFbf g+= $ df gukflnsf sfod xbf f] leq dflxt

ePsf fljssf ufpF ljsf ldlt jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf

clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] pNn]v 5 f]

cgf gukflnsfn] yk ePsf fljssf rf ufpF ljsf ldltsf] DklQ k|fKt uL clen]v

fv]sf] b]lvPg cfkmgf] sfoIf]q leq cfPsf Dkltsf] clen]v Jojlyt uL +If0fsf] pkoQm

Jojyf ldnfpg kb5

4 clu|d s M cfos P]gsf] bkmf ( df ]jf zNs ef8f 7]Ssf tyf sf jfktsf]

eQmfgLdf clu|d s ssectL ug] Jojyf 5 gukflnsfn] ljleGg JolQm +yf tyf kf6LnfO

eQmfgL lbFbf f] cgf ssectf ug kg] clu|d s =)))ndash ssectf gu]sf]n] cn uL l~rt

sf]if bflvnf ugkb5

5 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 sfofnon] o cflys jif ljleGg

sdrfLnfO lbPsf] k]ZsL = ^))))ndash +yfnfO uPsf] = $^))) ndash xhf d]t

amp$)))ndash xhf km5of6 ug afFsL x]sf] b]lvPsf]n] pQm k]ZsL lgodfgf cn

km5of6 ug kb5 fy ut ljutsf] k]ZsLd]t olsg uL km5of6 xg kb5

6 as lxfaM sfofnon] cflys jifsf] cGTodf cGtdf gt]tf cgf afFsL x]sf] sd aFs ljj0f

lnO le8fg xgkb5 gukflnsfn] jiffGtdf =amp))))ndash xhf jfsL b]vfPsf] 5

sfofnon] aFs lxfa ljj0f tof gu]sf]n] afFsL lxfj le8fpg lsPg aFs lxfa ljj0f

tof uL dfHbft olsg ug kb5

7 n]vfkLIf0f mdash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd

n]vfkLIf0f ufpg kg] sfggL Jojyf 5 gukflnsf cGtutsf fljssf $ yfgLo lgsfosf]

o jifsf] cfGtls n]vfkLIf0f ut jifsf] clGtd n]vfkLIf0f ufPsf] kfOPg n]vfkLIf0f

gufpg] lhDj]jf kbflwsfL pk lgodfgf sfjfxL xg kb5

8 cfGtls lgoGq0fM sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ cgf vlb

of]hgf tyf u of]hgf tof gu]sf] jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf]

dfnfdfgsf] dNo gvnfPsf] ddt clen]v gfv]sf] vlb of]hgf tyf u of]hgf tof

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 169

gusf] dfnfdfg vlb ubf nfut cgdfg tof gusf] gfuls a8fkq x]Nk 8]ssf]

Jojyf gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug]

gu]sf] of]hgf xtfGt0f gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f k|ltj]bg lng]

gu]sf] sfoqmdut vftf fVg] gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g

gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug] ltgLxsf] ljZn]if0f ug] f]

cgk cfjZos lgoGq0f k|0ffnL thdf xg gs]sf] sfofnosf rgfx j]afO6df k|jfx ug]

gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf]

x]sf] b]lvof] k|rnLt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9

agfpg kb+5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0fjf6 = sf]8 ( nfv ) xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] = sf]8 amp nfv $ xhf k]ZsL

= sf]8 amp nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 170

albjf gukflnsf

n]vfkLIf0f k|ltj]bg

o gukflnsfsf] ut jifsf] dfHbft =$ nfv amp^ xhf of] jifsf] cfo =^ sf]8 ( nfv

xhf d]t hDdf =^ sf]8 amp nfv $ xhf cfDbfgL ePsf]df =) sf]8 nfv amp xhf

vr eO =^ sf]8 nfv ( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 a aemfy M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] klkqsf] bkmf amp

jdf]lhd ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf

gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf

gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5

2 DklQ xtfGt0f M yfgLo txsf] zfg ~rfng DjGwdf hfL ulPsf] cfb]z )amp sf]

DklQ tfGt0f DjGwL lgb]zg sf] aFbf g+= $ df gukflnsf sfod xbf f] leq dflxt

ePsf fljssf ufpF ljsf ldlt jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf

clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] pNn]v 5 f]

cgf gukflnsfn] yk ePsf fljssf rf ufpF ljsf ldltsf] DklQ k|fKt uL clen]v

fv]sf] b]lvPg cfkmgf] sfoIf]q leq cfPsf Dkltsf] clen]v Jojlyt uL +If0fsf] pkoQm

Jojyf ldnfpg kb5

3 nfut cgdfg M fjhlgs vlb P]g )^ sf] bkmf cgf fjhlgs lgsfon] dfnfdfgsf]

k]llkms]zgsf] cwLgdf xL nfut cgdfg tof ugkg] Jojyf 5 sfofnon] Nofk6k

8]s6k sDKo6 nufot kmlgr lef]lNeEuml sL clkm bfh ljleGg 6]an nufotsf fdfg

vlb ubf lgodsf] pkoQm k|fjwfg cgf nfut cgdfg tof guL dfnfdfg vlb u]sf]

kfOof] sfofnon] nfut cgdfg tof uL vlb ug]tkm Wofg lbgkb5

31 sfofnon] cfGtls cfoaf6 gu kfZj lrq tofLsf] nflu =())))ndash nfut cgdfg pNn]v

u]sf]df nfut cgdfg lgwf0fsf] cfwf pNn]v u]sf] 5g

4 cfDbfgL lb M sfofnodf blgs k|fKt sd cfDbfgL lb jf6 cfDbfgL hgfO f]xL lbg jf

ef]lnkN6 sf]ifdf hDdf ug kg] Jojyf 5 ljleGg lzifsjf6 blgs cfDbfgL ePsf] f] dWo]

sf]ifdf hDdf ePsf] sd dfHbft sd ki6 b]lvg] ul clen]v cBfjlws ug kg]df sfofnon]

gubL lb lgoGq0f vftf fv]sf] b]lvPg hsf] sf0f sfofno j8f sfofnojf6 k|fKt

cfDbfgL bflvnfsf] lytL Plsg ug lsPg

41 sfofnon] Osf] Kn k|f=ln=sf] cfo n]vf km6j]o k|of]u uL ljleGg cfo zLifsaf6 xg]

cfGtls cfosf] n]vfFsg u]sf] kfOof] PsLs[t cfo adf]lhd o jif =($ndash cfGtls

cfo cfhg ePsf] b]lvP tfklg zLifut cfjlws cfo +sng ljj0f cgf =amp)amp ndash

dfq cfo b]lvG5 sfofnoaf6 pQm sd cfDbfgLsf] blgsdfls jflifs cfDbfgLdividebflvnf

Kfi6 b]lvg] clen]v k|fKt gePsf]n] f] DaGwdf ljZjt xg] cjyf x]g

5 pkef]Qmf ldlt M gu If]q kjfwftkm kSsL gfnf lgdf0f 8s sfnf]kq] 8s aQL h8fg

htf sfodf yfgLo nfeu|fxL dbfosf] d]t nfut xlutf h6fO DalGwt pkef]Qmf ldlt

dfkmt sfoqmd +rfng u]sf] kfOof] sfoqmddf gukflnsfsf] tkmaf6 cgbfg jk sd

pknAw ufpFbf nfeu|fxL dxsf] tkmaf6 gub nfut xeflutf h6fpg] u]sf] tyf

gukflnsfn] Doflrordf km08sf] dfWodaf6 gtf]tsf] Jojyf h6fO sfoqmd +rfng ug] u]sf] 5

of] jif gukflnsfaf6 +rfng u]sf] sfoqmddf b]lvPsf Joxf]f lgDgfgf 5g

51 pkef]Qmf ldlt +u Demftf u]sf] sd eGbf sd sfo DkGg eO Demftf jdf]lhdsf]

cgkftdf xefuLtf sd ePsf]df d]t k cgbfg sd pknAw ufO a9L vr n]v]sf]

=^ndash cn xg kb5

51 gu kjfwf lgdf0ffy o jif f]n yfg vlbdf ==amp))ndash ah]6 vr u]sf] 5 pQm

f]n sfofnosf] Sjf6 sDkfpG8 leq Uof]h uL fv]sf] xfn Dd klg k|of]udf NofPsf]

b]lvPg ctM ck|]6sf] Jojyf ldnfO kjfwf ljsfsf sfodf nufO tLo 8s lgdf0f tyf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 171

DktLsf] pRrtd pkof]u uL gukflnsfsf] cfo cfhgdf j[l4 ug] tkm sfofnosf] kxn

ugkb5

6 k]ZsL] M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df drfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf]

xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt

k]ZsL sd cn ugkg] Jojyf 5 lhNnf dGjo ldltaf6 uf=lj= cgbfg zLifsaf6

fljssf $ uflj dividexfnsf j8f sfofnonfO =(ndash k]ZsL vr n]vL jiffGtdf

Psdi6 kdf k]ZsL km5of6 u]sf] 5 sfoqmd DkGg ePkl5 kmfF6jfL k]z uL k]ZsL km5of6

ug] ufpg] Jojyf ePsf]df jiffGtdf Psdi6 kd k]ZsL km5of6 u]sf] kfOof] oL k]ZsL

km5of6 u]sf] eP tfklg gt]itf kLIf0faf6 )ampamp$ eGbf kl5 gub =ndash bflvnf

ePsf] 5 ctM lgodfgf dodfg Ltkjssf kmfF6jfL k]z uL k]ZsL km5of6 ug kb5

7 dNo clej[l4 ssf] hfgsfL M dNo clej[l4 s lgodfjnL ) sf] lgod ^-s_ df 7]Ssf lbg]

sfL lgsfo fjhlgs +3 +yf jf btf ePsf] JolQmn] cfkmn] u]sf] 7]Ssf Demftf s

eQmfgLsf] hfgsfL DalGwt cfGtls fhj sfofnodf lbg kg] Jojyf 5 sfofnon] ljleGg

dodf sfofno fdfg sDKo6 kmlgr jfL fwg nufotsf lhGL dfnfdfg vlb ubf

dNo clej[l4 s eQmfgL u]sf] hfgsfL DalGwt cfGtls fhj sfofnodf k7fPsf] b]lvPg

8 gfnf] xhf lbg sfoqmd M sfofnon] gukflnsf If]qsf ljleGg ( j6f cf=cf=Pg=cfO

dxsf] vftfdf = )))ndash sf bn] =)))ndash ( j6f cf=cf=Pg=cfO=dxsf] vftfdf

=))))ndash sf bn] =)))))ndash d]t j6f dxsf] vftfdf sn =))))ndash

hDdf u]sf] 5 pQm sd k]ZsL lbO f]sf] kmfF6jfL lnO k]ZsL km5of6 ug kg]df

sdrfLnfO k]ZsL lbO aFs hDdf uL lbPsf] cfwfdf lghsf] gfdsf] k]ZsL km5of]6 u]sf]n] pQm

sd ah]6 vr ePsf] b]lvof] sfoqmd sfofGjog lgb]lzsf adf]lhdsf sfo k|ult lxtsf

kmfF6jfL a]u ah]6 vr n]Vg lgodDdt b]lvPg

9 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df gukflnsf] vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan ekfO

nufotsf |]tf +nUg uL vr ug kg] Jojyf 5 sfofnon] yfg df]6fOsn vlbsf]

nflu =$(())ndash vr n]v]sf]df dfu kmfd vlb cfb]z lhGLbflvnf An as nufotsf

k|df0f sfuhft +nUg u]sf] b]lvPg cfjZos ljj0f +nUg uL lhGL cBfjlws xg kb5

10 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf]+ k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb

of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg

dfly sfjflx gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf]ddt clen]v

gfv]sf] dfnfdfg vlb ubf nfut cgdfg tof gusf] gfuls a8fkq x]Nk 8]ssf]

Jojyf gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug]

gu]sf] of]hgf xtfGt0f gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f k|ltj]bg lng]

gu]sf] sfoqmdut vftf fVg] gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g

gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug]]jf k|jfx k|lqmof j[4 tyf ckfEuml

dqL n+lus dtfdns gx]sf] sfofnosf rgfx j]afO6df k|jfx ug] gu]sf htf

slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rnLt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

11 8s lgdf0f M pQm 8s tf]Gglt uL sfnf]kq] ug] sfosf] nflu = )amp()))ndash nfut

cgdfg jLs[t eO af]nkqsf] nflu k|sflzt rgf cgf aeGbf sd b]6 san ug] lgdf0f

JojfoL l4u9L OlGhlgo P08 laN8 k|f=ln=sf] = )$ampndash -= k|ltzt sd_ sf]

af]nkq jLs[t ePsf] 5 () lbg leq DkGg ug] uL )amp df Demftf ePsf]df

klxnf] clGtd lan d]t = )amp(^^$ eQmfgL eO sfo DkGg u]sf]df lgDg Joxf]f

b]lvof] Mndash

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 172

111 cflys sfoljlw lgodfjnL )^$ sf] lgod ^ -_ cgf eQmfgLsf] lan ekfO DnUguL

f]xL cgf eQmfgL xg kb5 lgdf0f JojfoLn] ljdf jfkt =)))))ndash pNn]v u]sf]df

d=c=s d]t =)))ndash eQmfgL ePsf] 5 lghn] k]z u]sf] ljdf lan cgf =)))ndash

dfqsf] lan k]z ePsf]n] =amp)))ndash a9L eQmfgL ePsf] cn xgkb5

112 pkef]Qmf +u ePsf] Demftf cgf hg xeflutfsf] c+z ssectf u] eQmfgL xgkb5 =

$^ndash nfutsf] ax p2]ZoLo ejg lgdf0fsf] nflu gukflnsfaf6 = nfv

hgxeflutfaf6 = $^ndash Joxf]g] pNn]v 5 ejg lgdf0f sfo = amp( )^ndash df DkGg

u]sf] b]vfO pQm k sd eQmfgL ePsf] 5 Demftfsf] cgkft cgf ^amp()ndash dfq

eQmfgL xg kg]df k sd eQmfgL ePsf]n] a9L eQmfgL ePsf] = (amp(ndash cn xgkb5

113 fo 8s aQL h8fg gu If]qdf amp) j6f kf]n yfkgf uL fo alQ h8fg sfosf] nflu sn

(amp())ndash nfut cgdfg jLst eO )amp df af]n kq rgf k|sfzg ePsf] lyof]

j6f af]nkq btf xg cfPsf]df aeGbf sd b ]6 san ug] 6kg Oglh k|f=ln=

amp^$))ndash -$= sd_ af]n kq jLs[t eO )amp$) leq sfo DkGg ug] uL

)amp$)) df Demftf ePsf] 5 lghn] od leq sfo DkGg uL amp^$))ndash sf] k]z

u]sf] lan cgf o sfoqmdaf6 =)))))ndash cfGtls gtf]taf6 ))ndash d]t

)))ndash eQmfgL ePsf] afFsL ^) k|ltztn] xg] =$amp)))ndash aslNks phfaf6

Joxf]lPsf] pNn]v 5

12 8s af]8 M pkef]Qmf ldltn] nfut xefuLtf jfkt fv]sf] sd wf6L vftfdf cfDbfgL

afFlwPsf] sfo DkGg eOs]kl5 Dk0f sd pkef]Qmf ldltnfO eQmfgL eOs]sf] xFbf wf6L

vftfdf cfDbfgL afFlwPsf] =amp$ampndash sd gukflnsfsf] cfGtls cfo vftfdf hDdf ug

kb5

13 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 gukflnsfdf ljleGg JolQm tyf +yfsf]

gfddf ut ljut jifsf] =amp^))ndash sf cltlQm o jifsf] = amp)^ndash k]ZsL afFsL

b]lvPsf]n] lgodfgf cn km5of6 ug kb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0fjf6 =^ nfv $amp xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv amp$ xhf lgoldt ugkg] = nfv xhf k]ZsL = nfv amp xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 173

Ps8ff ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpF kflnsfsf] ut jifsf] dfHbft = nfv xhf of] jifsf] cfo =amp sf]8 nfv

amp xhf d]t hDdf = sf]8 ( nfv ) xhf cfDbfgL ePsf]df =amp sf]8 nfv xhf vr eO

=ampamp nfv xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 DklQ xtfGt0f M yfgLo txsf] zfg ~rfng DjGwdf hfL ulPsf] cfb]z )amp sf]

DklQ xtfGt0f DjGwL lgb]zg sf] aFbf g+=$ df gukflnsf sfod xbf f] leq dflxt

ePsf fljssf ufpF ljsf ldlt jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf

clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] pNn]v 5 f]

cgf gukflnsfn] yk ePsf fljssf rf ufpF ljsf ldltsf] DklQ k|fKt uL clen]v

fv]sf] b]lvPg cfkmgf] sfoIf]q leq cfPsf Dkltsf] clen]v Jojlyt uL +If0fsf] pkoQm

Jojyf ldnfpg kb5

2 f]em vlb M fjhflgs vlb lgodfjnL )^$ sf] lgod ( $ cgf nfv eGbf a9Lsf]

dfnfdfg vlb ubf af]nkq tyf lnjGbL befpkqsf] dfWodjf6 vlb ug kg] Jojyf 5

o ufpF kflnsfnfO ) nfv lkofF kFhLut cgbfg sd lgsff ePsf]dWo] =()ndash

sfofnosf] kjfwfsf] nflu kmlgr jfL fwg d]lzgL cfhf vlb ubf do cefj b]vfO

lw vlb u]sf]n] pQm vlb k|lqmof lgoldt b]lvPg fjhlgs vlb sfo lgodcgf ug

kb5

3 clu|d s M cfos P]gsf] bkmf ( df ]jf zNs ef8f 7]Ssf tyf sf jfktsf]

eQmfgLdf clu|d s ssectL ug] Jojyf 5 ufpFkflnsfn] ljleGg JolQm +yf tyf kf6LnfO

eQmfgL lbFbf f] cgf ssectf ugkg] clu|d s =ndash ssectf gu]sf]n] cn uL l~rt sf]if

vftfdf bflvnf ugkb5

4 cfGtls n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df

clGtd n]vfkLIf0f ufpg kg] sfggL Jojyf 5 gukflnsf cGtutsf fljssf $ yfgLo

lgsfosf] o jifsf] cfGtls n]vfkLIf0f ut jifsf] clGtd n]vfkLIf0f ufPsf] kfOPg

n]vfkLIf0f gufpg] lhDj]jf kbflwsfL pk lgodfgf sfjfxL xg kb5

5 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf]+ k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb

of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg

dfly sfjflx gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf]ddt clen]v

gfv]sf] dfnfdfg vlb ubf nfut cgdfg tof gusf] gfuls a8fkq x]Nk 8]ssf]

Jojyf gu]sf] pkef]Qmf dxsf] juLs0f rLs0f gu]sf] fdflhs n]vfkLIf0f ug]

gu]sf] of]hgf xtfGt0f gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f k|ltj]bg lng]

gu]sf] sfoqmdut vftf fVg] gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g

gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg ug]]jf k|jfx k|lqmof j[4 tyf ckfEuml

dqL n+lus dtfdns gx]sf] sfofnosf rgfx j]afO6df k|jfx ug] gu]sf htf

slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rnLt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

6 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o DjGwdf b]lvPsf Joxf]f lgDgfgf 5gM

61 Ps8ff uf=lj== sfofnon] ut ljut jifb]lv $) JolQm Pj+ yfnfO lbPsf] k]ZsL =

$$$ampampndash afFsL b]lvPsf]n] pQm k]ZsL cn km5of6 ug kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 174

62 e6f]lnof uf=lj== sfofnon] ut ljut jifb]lv JolQm Pj+ yfnfO lbPsf] k]ZsL =

)amp)ndash afFsL b]lvPsf]n] pQm k]ZsL cn km5of6 ug kb5

63 xnvf]fL uf=lj== sfofnon] ut ljut jifb]lv $ JolQm Pj+ yfnfO lbPsf] k]ZsL =

)amp)ndash afFsL b]lvPsf]n] pQm k]ZsL cn km5of6 ug kb5

64 sf]Nxjf uf=lj== sfofnon] ut ljut jifb]lv amp JolQm Pj+ yfnfO lbPsf] k]ZsL ampamp)))ndash

afFsL b]lvPsf]n] pQm k]ZsL cn km5of6 ug kb5

sf]Nxjf ufpF ljsf ldlt

7 clu|d s M cfos P]gsf] bkmf ( df ]jf zNs ef8f 7]Ssf tyf sf jfktsf]

eQmfgLdf clu|d s ssectL ug] Jojyf 5 ufpF kflnsfn] ljleGg JolQm +yf tyf kf6LnfO

eQmfgL lbFbf f] cgf ssectf ug kg] clu|d s =$ndash ssectf gu]sf]n] cn uL l~rt

sf]if vftfdf bflvnf ugkb5

8 ~ro sf]if bflvnf M sdrfL ~ro sf]ifdf bflvnf jfkt =))$ndash vr n]v]sfdf

DalGwt vftfdf bflvnf u]sf] k|df0f k]z xgkb5

a]h lylt

of] jif ufpkflnsfsf] n]vfkLIf0fjf6 = nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =) xhf clgoldt =) nfv xhf k]ZsL = nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 175

dl6xfgL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft =amp nfv xhf of] jifsf] cfo =$ sf]8 nfv

$ xhf d]t =$ sf]8 nfv ( xhf cfDbfgL ePsf]df = sf]8 $ nfv amp xhf vr eO

= sf]8 () nfv xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 DklQ xtfGt0f M yfgLo txsf] zfg ~rfng DjGwdf hfL ulPsf] cfb]z )amp sf]

DklQ xtfGt0f DjGwL lgb]zg sf] aFbf g+= $ df gukflnsf sfod xbf f] leq dflxt

ePsf fljssf ufpF ljsf ldlt jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf

clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] pNn]v 5 f]

cgf gukflnsfn] yk ePsf fljssf rf ufpF ljsf ldltsf] DklQ k|fKt uL clen]v

fv]sf] b]lvPg cfkmgf] sfoIf]q leq cfPsf Dkltsf] clen]v Jojlyt uL +If0fsf] pkoQm

Jojyf ldnfpg kb5

2 cfGtls n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df

clGtd n]vfkLIf0f ufpg kg] sfggL Jojyf 5 gukflnsf cGtutsf fljssf yfgLo

lgsfosf] o jifsf] cfGtls n]vfkLIf0f ut jifsf] clGtd n]vfkLIf0f ufPsf] kfOPg

n]vfkLIf0f gufpg] lhDj]jf kbflwsfL pk lgodfgf sfjfxL xg kb5

3 f]em vlb M fjhflgs vlb lgodfjnL )^$ sf] lgod ( $ cgf nfv eGbf

a9Lsf] dfnfdfg vlb ubf af]nkq tyf lnjGbL befpkqsf] dfWodjf6 vlb ug kg] Jojyf

5 o ufpF kflnsfnfO ) nfv kFhLut cgbfg sd lgsff ePsf]dWo] =(amp(ndash

sfofnosf] kjfwfsf] nflu kmlgr jfL fwg d]lzgL cfhf vlb ubf do cefj b]vfO

lw vlb u]sf]n] pQm vlb k|lqmof lgoldt b]lvPg fjhlgs vlb sfo lgodcgf ug

kb5

4 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o DjGwdf b]lvPsf Joxf]f lgDgfgf 5gM

41 dl6xfgL ufpF kflnsf sfofnon] )ampamp$ df ljleGg amp AolQm +yfnfO k|bfg u]sf] k]ZsL

=amp)^))ndash km5of6 xg afFsL b]lvPsf]n] lgodfcgf cn km5of6 xgkb5

$= dl6xfgL uf=lj== sfofnon] ut ljut jifb]lv $) JolQm Pj+ yfnfO lbPsf] k]ZsL

=$$$^^ndash afFsL b]lvPsf]n] pQm k]ZsL cn km5of6 ug kb5

43 lwkf uf=lj== sfofnon] ut ljut jifb]lv JolQm Pj+ yfnfO lbPsf] k]ZsL

=($ndash afFsL b]lvPsf]n] pQm k]ZsL | cn km5of6 ug kb5

$=$ demff uf=lj== sfofnon] sfofnon] ut ljut jifsf] amp JolQm Pj+ yfnfO lbPsf]

=^amp())ndash o cflys jif JolQmsf] =())))ndash k]ZsL afFsL x]sf] 5 km5of6 ug

afFsL x]sf] sd lgodfgf km5of6 ug kb5

$= ldbxL uf=lj== sfofnon] ut ljut jifb]lv ^ JolQm Pj+ yfnfO lbPsf] k]ZsL

=$^$ampndash afFsL b]lvPsf]n] pQm k]ZsL oyfzL3| cn km5of6 ug kb5

5 clu|d s M cfos P]gsf] bkmf ( df ]jf zNs ef8f 7]Ssf tyf sf jfktsf]

eQmfgLdf clu|d s ssectL ug] Jojyf 5 o DaGwdf b]lvPsf Joxf]f lgDgfgf 5g M

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 176

51 dl6xfgL ufpF kflnsfn] sdrfLnfO lbPsf] tna eQfdf fdflhs Iff s Ps kmdnfO

lbPsf] eQmfgLdf ssectf ugkg] clu|d s =)ampndash ssectf u]sf] gkfOPsf]n] pQm s jfktsf]

sd cn uL bflvnf ug kb5

= lwkf ufpF kflnsfn] kflgtlds 3 ef8f nufotdf s66L ugkg] clu|d s =^amp$ ndash ssectf

u]sf] gkfOPsf]n] pQm s jfktsf] sd cn uL bflvnf ug kb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 ) nfv ( xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] =amp xhf lgoldt ugkg]] =( nfv amp( xhf k]ZsL = sf]8 amp( nfv

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 177

fd uf]kfnk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft =( nfv xhf of] jifsf] cfo =^ sf]8 (( nfv

xhf d]t hDdf =amp sf]8 nfv ^ xhf cfDbfgL ePsf]df =^ sf]8 ^) nfv ^$ xhf vr

eO = nfv $ xhfdfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 DklQ xtfGt0f M yfgLo txsf] zfg ~rfng DjGwdf hfL ulPsf] cfb]z )amp sf]

DklQ xtfGt0f DjGwL lgb]zg sf] aFbf g+= $ df gukflnsf sfod xbf f] leq dflxt

ePsf fljssf ufpF ljsf ldlt jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf

clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] pNn]v 5 f]

cgf gukflnsfn] yk ePsf fljssf rf ufpF ljsf ldltsf] DklQ k|fKt uL clen]v

fv]sf] b]lvPg cfkmgf] sfoIf]q leq cfPsf Dkltsf] clen]v Jojlyt uL +If0fsf] pkoQm

Jojyf ldnfpg kb5

2 cfGtls clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod

) df clGtd n]vfkLIf0f ufpg kg] sfggL Jojyf 5 gukflnsf cGtutsf fljssf $

yfgLo lgsfosf] o jifsf] cfGtls n]vfkLIf0f ut jifsf] clGtd n]vfkLIf0f ufPsf]

kfOPg n]vfkLIf0f gufpg] lhDj]jf kbflwsfL pk lgodfgf sfjfxL xg kb5

3 f]em vlb M fjhflgs vlb lgodfjnL )^$ sf] lgod ( $ cgf nfv eGbf a9Lsf]

dfnfdfg vlb ubf af]nkq tyf lnjGbL befpkqsf] dfWodjf6 vlb ug kg] Jojyf 5

o ufpF kflnsfnfO ) nfv lkofF kFhLut cgbfg sd lgsff ePsf]dWo] =(($)ndash

sfofnosf] kjfwfsf] nflu kmlgr jfL fwg d]lzgL cfhf vlb ubf do cefj b]vfO

lw vlb u]sf]n] pQm vlb k|lqmof lgoldt b]lvPg fjhlgs vlb sfo lgodcgf ug

kb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf]+ k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb

of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg

dfly sfjflx gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf]ddt clen]v

gfv]sf] dfnfdfg vlb ubf nfut cgdfg tof gusf] gfuls a8fkq x]Nk 8]ssf]

Jojyf gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f k|ltj]bg lng] gu]sf]

sfoqmdut vftf fVg] gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf]

sfofnosf] sfdFu DalGwt hf]lvdx klxrfg gu]sf] htf slkmot b]lvPsf 5g hn] ubf+

sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rnLt P]g lgoddf ePsf j

Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

5 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x

Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o DjGwdf b]lvPsf Joxf]f lgDgfgf 5gM

51 fduf]kfnk uf=lj== n] ut ljut jifsf] JolQm Pj+ yfnfO lbPsf] =ampamp^))ndash o

cflys jif Ps +yfsf] gfddf ^^)))ndash k]ZsL afFsL x]sf] 5 km5of6 ug afFsL x]sf]

sd lgodfgf km5of6 ugkb5

52 ala66L uf=lj== n] ut ljut jifsf] JolQm Pj+ yfnfO lbPsf] = $))))ndash o

cflys jif Ps JolQmsf] gfddf =$)ndash k]ZsL afFsL x]sf] 5 km5of6 ug afFsL x]sf]

sd lgodfgf km5of6 ug kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 178

53 xfnf uf=lj==tkm sfofnon] ut ljut jifb]lv amp JolQm Pj+ yfnfO lbPsf] k]ZsL

=($ndash afFsL b]lvPsf]n] pQm k]ZsL cn km5of6 ug kb5

54 cflys jif +yfsf] gfddf =$)ndash k]ZsL afFsL x]sf] 5 km5of6 ug afFsL x]sf]

sd lgodfgf km5of6 ug kb5

6 clu|d s M cfos P]gsf] bkmf ( df ]jf zNs ef8f 7]Ssf tyf sf jfktsf]

eQmfgLdf clu|d s ssectL ug] Jojyf 5 vf]kL ufpFkflnsfn] Ps sdrfLnfO lbPsf] tna

eQfdf ssectf ugkg] fdflhs Iff s jfktsf] = ampndash cn uL bflvnf ug kb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv ^ xhf km5of6 ug jfFsL x]sf] 5 f]dWo]

cn ugkg] =$ xhf lgoldt ugkg] ( nfv ($ xhf k]ZsL = nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 179

f]gfdf ufpF kflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft = nfv ) xhf of] jifsf] cfo =amp sf]8 amp xhf d]t

hDdf amp sf]8 nfv (amp xhf cfDbfgL ePsf]df = sf]8 ( nfv amp xhf vr eO = sf]8 nfv )

xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 f]em vlb M fjhflgs vlb lgodfjnL )^$ sf] lgod ( $ cgf nfv eGbf a9Lsf]

dfnfdfg vlb ubf af]nkq tyf lnjGbL befpkqsf] dfWodjf6 vlb ug kg] Jojyf 5 o ufpF

kflnsfnfO ) nfv lkofF kFhLut cgbfg sd lgsff ePsf]dWo] = nfv sfofnosf] kjfwfsf] nflu

kmlgr jfL fwg d]lzgL cfhf vlb ubf lw vlb u]sf]n] pQm vlb k|lqmof lgoldt b]lvPg

fjhlgs vlb sfo lgodcgf ug kb5

2 DklQ xtfGt0f M yfgLo txsf] zfg ~rfng DjGwdf hfL ulPsf] cfb]z )amp sf] DklQ

xtfGt0f DjGwL lgb]zg sf] aFbf g+=$ df gukflnsf sfod xbf f] leq dflxt ePsf fljssf

ufpF ljsf ldlt jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] pNn]v 5 f] cgf gukflnsfn] yk ePsf

fljssf rf ufpF ljsf ldltsf] DklQ k|fKt uL clen]v fv]sf] b]lvPg cfkmgf] sfoIf]q leq cfPsf

Dkltsf] clen]v Jojlyt uL +If0fsf] pkoQm Jojyf ldnfpg kb5

3 cfGtls n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd

n]vfkLIf0f ufpg kg] sfggL Jojyf 5 gukflnsf cGtutsf fljssf $ yfgLo lgsfosf] o

jifsf] cfGtls n]vfkLIf0f ut jifsf] clGtd n]vfkLIf0f ufPsf] kfOPg n]vfkLIf0f gufpg] lhDj]jf

kbflwsfL pk lgodfgf sfjfxL xg kb5

4 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tof

gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg dfly sfjflx gu]sf]

lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf]ddt clen]v gfv]sf] nfut cgdfg tof gusf]

gfuls a8fkq x]Nk 8]ssf] Jojyf gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f k|ltj]bg

lng] gu]sf] sfoqmdut vftf fVg] gu]sf] cgudg +oGq u7g gu]sf] sfofnosf] sfdFu DalGwt

hf]lvdx klxrfg gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL

sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9

agfpg kb+5

5 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfodf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhgls rgf hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5

ufpFkflnsfsf] fljssf] uf=lj=sf] ut ljut jifsf] k]ZsL = ( amp)ndash o jifsf] =$))))ndash

d]t =(amp)ndash lgod cgf cn km5of6 xgkb5

6 clu|d s M cfos P]gsf] bkmf ( df ]jf zNs ef8f 7]Ssf tyf sf jfktsf] eQmfgLdf clu|d

s ssectL ug] Jojyf 5 ufpF kflnsfn] ljleGg JolQm +yf tyf kf6LnfO eQmfgL lbFbf f] cgf ssectf

ugkg] clu|d s = ampndash xhf ssectf u]sf] gkfOPsf]n] cn uL bflvnf ugkb5

7 aFs lxfa M k|fKt cfoJoo ljj0f cgf jiffGtdf )(ndash aFs dfHbft b]lvPsf]df aFs dfHbft

k|df0f k]z xg gcfPsf]n] gt]tf cgfsf] aFs dfHbft olsg ug lsPg ctM pQm ljj0f k|fKt uL aFs

dfHbft le8fg ug kb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = xhf lgoldt ugkg] = sf]8 $ nfv ) xhf k]ZsL =$ nfv ) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 180

anjf ufpFmkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft =^ nfv xhf of] jifsf] cfo =( sf]8 nfv

d]t hDdf =( sf]8 ( nfv xhf cfDbfgL ePsf]df = sf]8 ( nfv ^ xhf vr eO =(

nfv $ xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf]+ k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb

of]hgf tof gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg

dfly sfjflx gu]sf] lhGL vftfdf sltko dfnfdfgsf] dNo gvnfPsf]ddt clen]v

gfv]sf] dfnfdfg vlb ubf nfut cgdfg tof gusf] gfuls a8fkq x]Nk 8]ssf]

Jojyf gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f k|ltj]bg lng] gu]sf]

sfoqmdut vftf fVg] gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf]

sfofnosf] sfdFu DalGwt hf]lvdx klxrfg gu]sf] e|df0f clen]v gfv]sf] tnjL k|ltj]bg

kflt gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL

sdhf] x]sf] b]lvof] k|rnLt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f

b=9 agfpg kb+5

2 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 fljssf anaf agf6f kfn

wdff albof aGrf]L d]t j6f ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd

ufpFkflnsfsf] gfddf xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufpF

ljsf ldltn] pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v

gePsf DklQ eP f] d]t olsg uL jfldTjdf lngkb5

3 dNo clej[l4 ssf] hfgsfL M dNo clej[l4 s lgodfjnL ) sf] lgod ^-s_ df 7]Ssf lbg]

sfL lgsfo fjhlgs +3 +yf jf btf ePsf] JolQmn] cfkmn] u]sf] 7]Ssf Demftf s

eQmfgLsf] hfgsfL DalGwt cfGtls fhj sfofnodf lbg kg] Jojyf 5 sfofnon] ljleGg

dodf sfofno fdfg sDKo6 kmlgr jfL fwg nufotsf lhGL dfnfdfg vlb ubf

dNo clej[l4 s eQmfgL u]sf] hfgsfL DalGwt cfGtls fhj sfofnodf k7fpg kb5

4 k]ZsL] M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfodf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] Jojyf

5 o ufpFkflnsfaf6 ljleGg amp j6f j8f sfofnsf] gfddf ut ljutjifsf] d]t kFhLut

tkmsf] =53692482- ljleGg hgf j8f lrjsf] gfddf fdflhs Iff jfktsf] k]ZsL

=29585600- hDdf = 83278082- afFsL x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd

tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf b]vfpgkb5

5 clu|d s M cfos P]g ) sf] bkmf ( sf] pkbkmf df jflGbf JolStn] 7]Ssf jf sfsf]

eQmfgL lb+bf = k|ltztsf bn] s ssectL ugkg] Jojyf 5 sfofnon] ljleGg kmdaf6

sDKo6 ddt cfklt jfL fwg ddt nufotsf] nflu ljleGg ldltdf yfg efraf6 ]jf

k|bfosnfO eQmfgL ubf clu|d s = ^$amp$ ssectf u]sf] gkfOPsf]n] pQm sd cn uL

fhZj vftfdf bflvnf ugkb5

6 a]h km5of6 M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af

tyf vftf +rfng DaGwdf yk ki6 kflPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf

gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf]

a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 181

km5of6 tyf a]h DkLIf0f sfo ugkb5 ufpFkflnsfn] cfˆgf] tyf fljs ufFp ljsf

ldltx d]tsf] a]h clen]v fv]sf] kfOPg

albof agrfL ufpF ljsf ldlt

7 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf

k|ltztsf bn] fdflhs Iff s s66L ugkg]df uf=lj==n] )amp gtfj0fb]lv df3Ddsf]

tna eQf eQmfgL ubf pQm s jfkt = )ndash s66L ug 56 ePsf] kfOPsf]n] pQm sd

cn xgkb5

8 cfos M cfos P]g ) sf] bkmf tyf ( jdf]lhd eQmfgL clu|d cfos s66f ugkg]

Jojyf x]sf] 5 uf=lj== lrj nfO k|f]Tfxg eQf jfkt =ampndash eQmfgL ePsf]df pQm

eQmfgLdf clu|d s s66L s s66L gu]sf] tyf +yfnfO eQmfgLdf clu|d s jfktsf]

amp- d]t =12^00- cn xgkb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg]

km5of6 ug] DaGwL Jojyf 5 o sfofnon] hglxt ojf dfh e|dknfO len]h k|f]kmfOn

tofL jfkt =^))))ndash k]ZsL lbPsf]df cflys jifsf] cGt Dd klg km5of6 gePsfn]

lgodfgf k]ZsL km5of6 ugkb5

10 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd

n]vfkLIf0f ufpg kg] sfggL Jojyf 5 sfofnon] cflys jif )amp)amp sf] n]vfkLIf0f

ufO k|ltj]bg lnPsf] b]lvPg Ton] ut cflys jifsf] cflys lytL a]h olsg ug

lsPg

agf6f ufpF ljsf ldlt

11 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf

k|ltztsf bn] fdflhs Iff s s66L ugkg]df uf=lj==n] )amp jzfvb]lv kfifDdsf]

tna eQf eQmfgL ubf pQm s jfkt = amp s66L ug 56 ePsf] kfOPsf]n] pQm sd

cn xgkb5

12 cfos M cfos P]g ) sf] bkmf -_ df k|ltkmnsf] eQmfgL ubf k|ltzt s s66f

ugkg] Jojyf x]sf]df uf=lj== lrjnfO k|f]Tfxg eQf jfkt =$))))ndash eQmfgL ePsf]df

pQm eQmfgLdf clu|d s s66L s s66L u]sf] gkfOPsf]n] s jfktsf] =^)))- cn

xgkb5

13 clu|d s M cfos P]g ) sf] bkmf ( df ef8f ]jf zNs 7]Ssf jf sfsf]

eQmfgL ubf k|ltzt = k|ltztsf bn] s ssectL ugkg] Jojyf 5 sfofnon] ljleGg

ldltsf yfg efraf6 ljleGg dfnfdfg cfklt jfkt kmdnfO eQmfgL ubf clu|d s

=^ndash ssectf u]sf] gkfOPsf]n] pQm sd cn uL fhZj vftfdf bflvnf ugkb5

131 ldlt )ampamp df 3ef8f jfkt =$$)))ndash vr n]v]sf]df ) k|ltztn] xg] 3 axfn s

jfkt =$$))ndash ssectL uL bflvnf ugkg]df f] gu]sf]n] pQm sd cn uL fhZj vftfdf

bflvnf ugkb5

14 ljn ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs

uf=lj==tyf lgod df gukflnsf] vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf |]tf +nUg uL vr ug kg] Jojyf 5 ldlt )ampamp af6 afFw tyf

kgL lgdf0f pNn]v uL = ampamp))) vr n]v]sf]df Demftf kq uf8Lsf] An as rfnssf]

nfO]G tyf PSfe]6af6 sfd u]sf] do vNn] ljj0f sfo DkGg k|ltj]bg d]t

gb]lvPsf]n] pQm eQmfgL lgoldt b]lvPg ctM vr ki6ofOF xg] pQm k|df0f sfuhft k]z xg

kb5

141 sfofnon] ldlt )ampamp df =())) vr n]v]sf]df pQm vr kli6 xg] lan ekfO +nUg

gePsf]n] pQm vr lgodDdt b]lvPg ctM vr ki6ofOF xg] pQm k|df0f sfuhft k]z xg

kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 182

15 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sfsf] eQmfgL ubf = k|ltztsf

bn] s ssectL ugkg] Jojyf 5 sfofnon] ldlt )ampamp df Ps kmlgr pBf]unfO

=))ndash eQmfgL ubf clu|d s jfkt =ampndash ssectf u]sf] gkfOPsf]n] pQm sd cn uL

fhZj vftfdf bflvnf ugkb5

16 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd

n]vfkLIf0f ufpg kg] sfggL Jojyf 5 sfofnon] cflys jif )amp)amp sf] n]vfkLIf0f

ufO k|ltj]bg lnPsf] b]lvPg ut cflys jifsf] cflys lytL a]h olsg ug lsPg

anjf ufpF ljsf ldlt

17 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf

k|ltztsf bn] fdflhs Iff s s66L ugkg]df uf=lj==n] ljleGg sdrfLsf] tna eQf

eQmfgL ubf pQm s jfkt =amp)(mdash s66L ug 56 ePsf] pQm sd cn xgkb5

18 clu|d s ndash cfos P]g ) sf] bkmf ( df ef8f ]jf zNs 7]Ssf jf sfsf]

eQmfgL ubf k|ltzt = k|ltztsf bn] s ssectL ugkg] Jojyf 5 sfofnon]

)amp() df ljleGg dfnfdfg cfklt jfkt Ps kmdnfO =$))ndash eQmfgL ubf clu|d s

=^ndash ssectf u]sf] gkfOPsf]n] pQm sd cn uL fhZj vftfdf bflvnf ug kb5

= ldlt )amp() df 3ef8f jfkt =))) vr n]v]sf]df ) k|ltztn] xg] 3 axfn s

jfkt =))ndash ssectL uL bflvnf ugkg]df f] gu]sf]n] pQm sd cn uL fhZj vftfdf

bflvnf ugkb5

19 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg]

km5of6 ug] DaGwL Jojyf 5 sfofnon] )amp) df gfnf] xhf lbg sfoqmdsf]

nflu Ps +yfnfO =((ampmdash eQmfgL u]sf]df cflys jifsf] cGtDd klg km5of6

gePsf]n] lgodfgf k]ZsL km5of6 ugkb5

20 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df

clGtdn] vfkLIf0f ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0f ufO

k|ltj]bg lnPsf] b]lvPg ut cflys jifsf] cflys lytL a]h olsg ug lsPg

wdff ufpF ljsf ldlt

21 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg]

km5of6 ug] DaGwL Jojyf 5 sfofnon] LGCDP sfoqmdsf nflu ldlt )amp^ df khf

gfuls r]tgf s]Gb|nfO =)))))ndash k]ZsL lbPsf]df cflys jifsf] cGtDd klg km5of6

gePsfn] lgodfgf k]ZsL km5of6 ugkb5

22 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf

k|ltztsf bn] fdflhs Iff s s66L ugkg]df uf=lj==n] )amp jzfvb]lv kmfugDdsf]

tna eQf eQmfgL ubf pQm s jfkt =$ s66L ug 56 ePsf] kfOPsf]n] pQm sd cn

xgkb5

23 cfos Mcfos P]g ) sf] bkmf -_ df k|ltkmnsf] eQmfgL ubf k|ltzt s s66f

ugkg] Jojyf x]sf]df uf=lj== lrj nfO k|f]Tfxg eQf jfkt = 52875ndash eQmfgL ePsf]df

pQm eQmfgLdf clu|d s s66L s s66L gu]sf] =amp)- cn xgkb5

24 clu|d s s66L M cfos P]g ) sf] bkmf ( df ef8f ]jf zNs 7]Ssf jf

sfsf] eQmfgL ubf k|ltzt = k|ltztsf bn] s ssectL ugkg] Jojyf 5 sfofnon]

ljleGg ldltsf $ yfg efraf6 ljleGg dfnfdfg cfklt jfkt kmdnfO eQmfgL ubf clu|d

s =^ndash ssectf gu]sf]n] pQm sd cn uL fhZj vftfdf bflvnf ugkb5

25 ljn ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==

tyf lgod df gukflnsf] vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan ekfO

nufotsf |]tf +nUg uL vr ug kg] Jojyf 5 ldlt )ampamp$ df fhfmdashjL]Gb| ahf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 183

8s pkef]Qmf ldltnfO df6f] kg] sfdsf] nflu ljgf Demftf =$)))))mdash k]ZsL lbO rfn

vftfsf] uf]=ef=g+= )ndash)ampamp af6 kgM =)))))mdash vr n]lv =^)))))mdash k]ZsL

km5of6 u]sf]df f] sfosf] nflu ePsf] Demftf kq gfkL lstfa sfo DkGg k|ltj]bg

sfuhft d]t +nUg gx]sf]n] pQm vrsf] ki6ofO k]z ugkb5

= lrj fd ljgo kf08]sf] 8s u|fe]n DaGwL k]ZsL =)))))mdash km5of6 u]sf]df f] sfosf]

nfut cgdfg gfkL lstfa sfo DkGg k|ltj]bg sfuhft d]t +nUg gx]sf]n] pQm vrsf]

ki6ofOF xgkb5

26 lhGL bflvnf M f]gfnL OG6k|fOh]h hn]Zjaf6 ldlt )amp^ df =)))))mdash sf]

df]6fOsn vlb u]sf]df vlb cfb]z bflvnf lkf]6 tyf lhGL vftfdf cfDbfgL d]t afFw]sf]

gkfOPsf]n] pQm df]6fOsn lhGL cfDbfgL afFw]sf] k|df0f k]z ugkb5

27 s bflvnf M f]gfnL OG6k|fOh]h hn]ZjnfO df]6fOsn cfklt jfktsf] =)))))mdash

eQmfgL ubf = k|ltztn] xg] clu|d cfo s jfkt =))) ssectL uL bflvnf gePsf]n] pQm

sd cn uL bflvnf ugkb5

28 k]ZsL vr M lrj fd ljgo kf08]n] =$)))mdash cfˆgf] gfddf k]ZsL lnO ldlt )amp$

Dd ljleGg vrsf] sff]jf ePsf] kfOof] odf uf=lj== )amp kmfNug b]lv anjf

ufpFkflnsfdf dflxt es]sf]n] pQm vr lgoldt dfGg lsPg

29 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd

n]vfkLIf0f ufpg kg] sfggL Jojyf 5 sfofnon] cflys jif )amp)amp sf] n]vfkLIf0f

ufO k|ltj]bg lnPsf] b]lvPg ut cflys jifsf] cflys lytL a]h olsg ug lsPg

k8fn ufpF ljsf ldlt

30 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf

k|ltztsf bn] fdflhs Iff s s66L ugkg]df uf=lj==n] ljleGg sdrfLsf] tna eQf

eQmfgL ubf pQm s jfkt =$amp$ndash s66L ug 56 ePsf]n] pQm sd cn xgkb5

31 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg]

km5of6 ug] DaGwL Jojyf 5 )amp( df Ps sdrfLnfO lbPsf] k]ZsL =$)))ndash

cflys jifsf] cGtDd klg km5of6 gePsfn] lgodfgf k]ZsL km5of6 ugkb5

32 ljn ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs

uf=lj==tyf lgod df gukflnsf] vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan

ekfO nufotsf |]tf +nUg uL vr ug kg] Jojyf 5 sfofno dfg jfkt =amp^ndash

eQmfgL vr n]v]sf]df sg lan ekfO +nUg gePsf]n] =amp^ndash sf] vr ki6ofO ug] k|df0f

k]z ugkg] cGoyf cn xgkb5

33 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd

n]vfkLIf0f ufpg kg] sfggL Jojyf 5 sfofnon] cflys jif )amp)amp sf] n]vfkLIf0f ufO

k|ltj]bg lnPsf] b]lvPg Ton] ut cflys jifsf] cflys lytL a]h olsg ug lsPg

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 amp nfv xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugk]g] =^( xhf lgoldt ugkg] = nfv amp xhf k]ZsL afFsL = sf]8

$ nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 184

e+uxf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpFkflnsfsf] ut jifsf] dfHbft =$ nfv xhf of] jifsf] cfo =( sf]8 amp nfv xhf d]t

hDdf =( sf]8 nfv $ xhf cfDbfgL ePsf]df = sf]8 nfv (^ xhf vr eO = sf]8 nfv $amp

xhf dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tof

gu]sf]jLs[t 9fFrfsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg dfly sfjflx gu]sf] lhGL

vftfdf sltko dfnfdfgsf] dNo gvnfPsf]ddt clen]v gfv]sf] dfnfdfg vlb ubf nfut cgdfg

tof gusf] gfuls a8fkq x]Nk 8]ssf] Jojyf gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f

k|ltj]bg lng] gu]sf] sfoqmdut vftf fVg] gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g

gu]sf] sfofnosf] sfdFu DalGwt hf]lvdx klxrfg gu]sf] e|df0f clen]v gfv]sf] tnjL k|ltj]bg

kflt gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf]

b]lvof] k|rnLt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

2 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf]

sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM

xtfGt0f xg] Jojyf 5 fljssf ufpF ljsf ldltdf x]sf lhGL DklQ xfn ufpFkflnsfsf] gfddf

xtfGt0f ePsf] 5g u7g cfb]z adf]lhd ufpFkflnsfn] fljs ufpF ljsf ldltn] pknJw ufPsf

ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsfDkQL eP f] d]t olsg uL oyfzL3|

jfldTjdf lngkb5

3 dNo clej[l4 ssf] hfgsfL M dNo clej[l4 s lgodfjnL ) sf] lgod ^-s_ df 7]Ssf lbg] sfL

lgsfo fjhlgs +3 +yf jf btf ePsf] JolQmn] cfkmn] u]sf] 7]Ssf Demftf s eQmfgLsf] hfgsfL

DalGwt cfGtls fhj sfofnodf lbgkg] Jojyf 5 sfofnon] ljleGg dodf sfofno fdfg

sDKo6 kmlgr jfL fwg nufotsf lhGL dfnfdfg vlb ubf dNo clej[l4 s eQmfgL u]sf]

hfgsfL DalGwt cfGtls fhj sfofnodf lbPsf] gkfOPsf]]n] f]sf] hfgsfL lbgkb5

4 a]h km5of6 M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf vftf

+rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf dflxt

ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] a]h clen]v dfof]hg ePsf]

ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5

ufpFkflnsfn] cf gf] tyf fljs ufpF ljsf ldltx d]tsf] a]h clen]v fv]sf] kfOPg

5 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfodf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn]

kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufpFkflnsfaf6 ljleGg ^ j6f j8f sfofnsf] gfddf fdflhs Iff tyf kFhLut tkmsf] =2571578-

afFsL x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6 ug] ufpg] sfodf

ufpFkflnsfn] lqmotf b]vfpgkb5

e+ufxf ufpF ljsf ldlt

6 dfHbft M uf=lj==sf sfofno xfos nIdL k|fb l+xFu =^(ndash gub afFsL x]sf] b]lvPsf]n] yfgLo

l~rt sf]if vftfdf bflvnf xgkb5

7 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] cflys jif )amp)amp sf] n]vfkLIf0f ufO k|ltj]bg lnPsf]

b]lvPg ut cflys jifsf] cflys lytL a]h olsg ug lsPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 185

8 bflvnf M cfos P]g ) sf] bkmf ( df Aofh k|fs[lts gtf]t f]oN6L ]jf zNs ef8f sldzg

af]gsf] eQmfgL df = k|ltzt clu|d s s66f uL fhj bflvnf ugkg] Jojyf 5 sfofnon]

rfn vrtkm ljleGGf ldltdf yfg efraf6 ljleGg sd eQmfgL ubf =ampndash kFhLut vrtkm ljleGGf

ldltdf yfg efraf6 ljleGg sd eQmfgL ubf = $ndash d]t hDdf =amp((ampndash s66L gu]sf]n] cn

uL bflvnf xgkb5

9 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf k|ltztsf

bn] fdflhs Iff s s66L ugkg]df uf=lj==n] )amp gtfj0f dlxgfb]lv rq dlxgfDdsdrfLsf] tna

eQf eQmfgL ubf pQm s jfkt = ndash s66L ug 56 gePsf]n] pQm sd cn xgkb5

10 k]ZsL afFsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg] km5of6 ug]

DaGwL Jojyf 5 j8f g+ b]lv ( Dd gfnf xhf lbg sfoqmd ~rfng ug )amp( df tkm

cf=cf=Pg= ldltnfO =(( $ ndash k]ZsL lbOPsf] kfOof] pQm k]ZsL lgodfgf km5of6 ugkb5

xlgdL ufpF ljsf ldlt

11 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf k|ltztsf

bn] fdflhs Iff s ssectL ugkg]df uf=lj==n] )amp Ho]i7b]lv )amp df3 dlxgfDd sdrfLsf] tna

eQf eQmfgL ubf pQm s jfkt =$ndash ssectL ug 56 ePsf] sd cn xgkb5

12 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0fufO k|ltj]bg lnPsf] b]lvPg ut cflys

jifsf] cflys lylt a]h olsg ug lsPg

13 bflvnf M cfos P]g ) sf] bkmf ( df Aofh k|fs[lts gtf]t f]oN6L ]jf zNs ef8f sldzg

af]gsf] eQmfgL df = k|ltzt clu|d s s66f uL fhj bflvnf ugkg] Jojyf 5 sfofnon]

rfn vrtkm ljleGGf ldltdf amp yfg efraf6 ljleGg sd eQmfgL ubf =amp^^(ndash s66L gu]sf] s sd

cn uL bflvnf xgkb5

wdk ufp ljsf ldlt

14 dfHbft M uf=lj== lrj gtL fdPsjfn ofbj Fu gub =ampampampndash gub afFsL x]sf] b]lvPsf]n] yfgLo

l~rt sf]if vftfdf bflvnf xgkb5

15 cfos M cfos P]g ) sf] bkmf -_ df k|ltkmnsf] eQmfgL ubf k|ltzt s s66f ugkg]

Jojyf x]sf]df uf=lj== lrjnfO k|f]Tfxg eQf jfkt =) )))ndash eQmfgL ePsf]df pQm eQmfgLdf clu|d

s s66L s s66L gu]sf] =())ndash cn xgkb5

16 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0f ufO k|ltj]bg lnPsf] b]lvPg ut

cflys jifsf] cflys lytL a]h olsg ug lsPg

17 bflvnf M cfos P]g ) sf] bkmf ( df Aofh k|fs[lts gtf]t f]oN6L ]jf zNs ef8f sldzg

af]gsf] eQmfgLdf = k|ltzt clu|d s s66f uL fhj bflvnf ugkg] Jojyf 5 sfofnon]

rfn vrtkm ljleGGf ldltdf $ yfg efraf6 ljleGg sd eQmfgL ubf =$ndash s66L gu]sf] pQm sd

cn uL bflvnf xgkb5

18 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df vr ubf vrsf] lan ekfO

lxtsf] n]vf fVgkg] sfggL Jojyf 5 sfofnon] )amp$) df =)$ndash sf] k]ZsL km5of6 u]sf]df

f]Fu DalGwt lan ekfO tyf k|df0fx k]z gePsf]n] pQm sd lgodfgf cn xgkb5

19 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0f ufO k|ltj]bg lnPsf] b]lvPg ut

cflys jifsf] cflys lytL a]h olsg ug lsPg

d]3gfy uf]xGgf ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 186

20 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf k|ltztsf

bn] fdflhs Iff s s66L ugkg]df uf=lj==n] )amp gtfj0fb]lv )amp$ jzfv dlxgfDd sdrfLsf]

tna eQf eQmfgL ubf pQm s jfkt =$ndash s66L ug 56 ePsf] pQm sd cn xgkb5

21 clu|d s M cfos P]g ) sf] bkmf ( cgf Aofh k|fs[lts gtf]t f]oN6L ]jf zNs sldzg

af]gsf] eQmfgLdf = k|ltzt clu|d s s66f uL fhj bflvnf ugkg] Jojyf 5 sfofnon]

)amp$) df +tf]if hgn 6f] hn]Zjaf6 fdfg vlb ubf lan sd =)))ndash sf] = k|ltzt

clu|d cfos s66L gu]sf] =ampndash bflvnf xgkb5

22 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df vr ubf vrsf] lan ekfO

lxtsf] n]vf fVgkg] sfggL Jojyf 5 sfofnon] )amp$) df =)))ndash sf] k]ZsL km5of6 u]sf]df

f]Fu DalGwt lan ekfO tyf k|df0fx k]z gePsf]n] pQm sd lgodfgf cn xgkb5

23 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0f ufO k|ltj]bg lnPsf] b]lvPg ut

cflys jifsf] cflys lytL a]h olsg ug lsPg

l+UofxL ufpF ljsf ldlt

24 gub dfHbft M uf=lj== lrj gtL ljgf]b sdf l+xFu gub =^)ndash gub afFsL x]sf] b]lvPsf]n] yfgLo

l~rt sf]if vftfdf bflvnf xgkb5

25 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0f ufO k|ltj]bg lnPsf] b]lvPg ut

cflys jifsf] cflys lytL a]h olsg ug lsPg

26 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf k|ltztsf

bn] fdflhs Iff s s66L ugkg]df uf=lj==n] )amp gtfj0fb]lv )amp$ jzfv dlxgfDd sdrfLsf]

tna eQf eQmfgL ubf pQm s jfkt =)ampndash s66L ug 56 ePsf] pQm sd cn xgkb5

27 clu|d s mdash cfos P]g ) sf] bkmf ( cgf Aofh k|fs[lts gtf]t f]oN6L ]jf zNs sldzg

af]gsf] eQmfgL df = k|ltzt clu|d s s66f uL fhj bflvnf ugkg] Jojyf 5 sfofnon]

)ampamp df ljleGg ]6zgL dfnfdfg vlb ubf lan sd =)))ndash sf] = k|ltzt clu|d cfos

s66L gu]sf] =amp)ndash bflvnf xgkb5

xltjf ufpF ljsf ldlt

28 fdflhs Iff s M cflys P]g )amp sf] bkmf cgf sdrfLxsf] tna eQmfgL ubf k|ltztsf

bn] fdflhs Iff s s66L ugkg]df uf=lj==n] )amp gtfj0fb]lv )amp$ jzfv dlxgfDd sdrfLsf]

tna eQf eQmfgL ubf pQm s jfkt =ndash s66L ug 56 ePsf] pQm sd cn xgkb5

29 gub dfHbft M uf=lj== lrj gtL fdPsjfn ofbjFu gub =ampndash gub afFsL x]sf] b]lvPsf]n] yfgLo

l~rt sf]if vftfdf bflvnf xgkb5

30 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df vr ubf vrsf] lan ekfO

lxtsf] n]vf fVgkg] sfggL Jojyf 5 sfofnon] )amp$) df =))))ndash sf] k]ZsL km5of6

u]sf]df f]Fu DalGwt lan ekfO tyf k|df0fx k]z gePsf]n] pQm sd lgodfgf cn xgkb5

31 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0f ufO k|ltj]bg lnPsf] b]lvPg ut

cflys jifsf] cflys lytL a]h olsg ug lsPg

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 =$) nfv xhf a]hkm5of6 ug afFsL x]sf] 5 f]dWo]

cn ugk]g] =) xhf lgoldt ugkg] = nfv ^ xhf k]ZsL afFsL =$ nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 187

cfxL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

o ufpF kflnsfsf] ut jifsf] dfHbft =amp nfv $amp xhf of] jifsf] cfo = sf]8 amp nfv ( xhf

d]t = sf]8 (( nfv ^ xhf cfDbfgL ePsf]df = sf]8 nfv xhf xhf vr eO = ^ nfv ( xhf

dfHbft x]sf] b]lvG5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|rnLt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tof gu]sf]jLs[t 9fFrfsf]

lhGL lgLIf0f k|ltj]bg tof gu]sf] lgLIf0f k|ltj]bg dfly sfjflx gu]sf] lhGL vftfdf sltko

dfnfdfgsf] dNo gvnfPsf]ddt clen]v gfv]sf] dfnfdfg vlb ubf nfut cgdfg tof gusf]

gfuls a8fkq x]Nk 8]ssf] Jojyf gu]sf] sdrfLxsf] sfo ljj0f tof gu]sf] e|d0f k|ltj]bg lng]

gu]sf] sfoqmdut vftf fVg] gu]sf] zfg lgodfjnL cgf cgudg +oGq u7g gu]sf] sfofnosf]

sfdFu DalGwt hf]lvdx klxrfg gu]sf] e|df0f clen]v gfv]sf] tnjL k|ltj]bg kflt gu]sf] htf

slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rnLt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

2 DklQ xtfGt0f M yfgLo txsf] ]jf +rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg

j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM

xtfGt0f xg] Jojyf 5 fljssf ufpF ljsf ldltdf x]sf lhGL DklQ xfnDd ufpFkflnsfsf] gfddf

xtfGt0f ePsf] 5g DklQ xtfGt0f gxFbf xfpg] Pjd bkof]u xgSg] b]lvPsf] 5 u7g cfb]z

adf]lhd ufpFkflnsfn] fljs ufpF ljsf ldltn] pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f]

ljj0f pNn]v gePsfDkQL eP f] d]t olsg uL jfldTjdf lngkb5

3 dNo clej[l4 ssf] hfgsfL M dNo clej[l4 s lgodfjnL ) sf] lgod -s_ df 7]Ssf lbg] sfL

lgsfo fjhlgs +3 +yf jf btf ePsf] JolQmn] cfkmn] u]sf] 7]Ssf Demftf s eQmfgLsf] hfgsfL

DalGwt cfGtls fhj sfofnodf lbgkg] Jojyf 5 sfofnon] ljleGg dodf sfofno fdfg sDKo6

kmlgr jfL fwg nufotsf lhGL dfnfdfg vlb ubf dNo clej[l4 s eQmfgL u]sf] hfgsfL

DalGwt cfGtls fhj sfofnodf lbPsf] gkfOPsf]]n] f]sf] hfgsfL lbgkb5

4 k]ZsL] M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfodf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhgls rgf hfL uL lghn]

kfpg] ljwf f]Ssf uL sfL afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufpFkflnsfaf6 ljleGg amp j6f j8f sfofnsf] gfddf kFhLut tkmsf] =17662016- ljleGg j8fdf gfnf

xhf lbg sfoqmd ~rfngsf nflu cf=cf=Pg=cfO= +yfnfO uPsf] k]ZsL =1080000- d]t

=18742016- afFsL x]sf] b]lvPsf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6

ug] ufpg] sfodf ufpFkflnsfn] lqmotf b]vfpgkb5

5 a]h km5of6 M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf vftf

+rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf dflxt ePsf

fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] a]h clen]v dfof]hg ePsf] ufpFkflnsf jf

gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5 ufpFkflnsfn] cf gf]

tyf fljs ufpF ljsf ldltx d]tsf] a]h clen]v fv]sf] kfOPg

6 clu|d s M cfos P]g ) sf] bkmf ( sf] pkbkmf df jflGbf JolStn] 7]Ssf jf sfsf] eQmfgL lb+bf

= k|ltztsf bn] s ssectL ugkg] Jojyf 5 sfofnon] ljleGg eQmfgLdf ubf clu|d s =$^ndash ssectf

gu]sf] pQm sd cn uL fhZj vftfdf bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= dxf]QL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 188

7 cfGtls cfo M ufpFkfnLsfsf] cfGtls cfotkm =amp$ndash cfDbfgL u]sf] dWo] kf]vL 7]Ssf jfkt

=))))ndash cfDbfgL u]sf] b]vfOPsf]df f] cfDbfgL DaGwL lb blgs cfDbfgL vftf aFs bflvnf vftf

nufotsf ]|tf clen]v k]z u]sf] 5g

cfxL ufpF ljsf ldlt

8 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df fljs uf=lj==tyf lgod

df gukflnsf] vr ug] DaGwL sfoljlw cgf vr k|dfl0ft xg] lan ekfO nufotsf |]tf +nUg uL

vr ugkg] Jojyf 5 ldlt )amp) df =)))ndash vr n]v]sf]df f] DaGwL lan ekfO k]z ePsf]

gb]lvPsf]n] vr ki6ofOF xg] pQm k|df0f sfuhft k]z xgkb5

9 e|d0f vr M e|d0f vr lgodfjnL )^$ sf] lgod amp-$_ df jf jf a9jf eO xflh xg vl6Psf] sfofnodf

ku]sf] lbgsf] sfhaf6 sfofno kms]sf] lbgsf] k|ltzt dfq eQmfgL kfpg] sfggL Jojyf 5 sfofnosf

lrj tyf Ps sf== d]t hgfnfO ljleGg ldltdf e|d0f vr eQmfgL ubf sfhaf6 kms]sf] lbgsf] k eQf

eQmfgL u]sf] b]lvPsf]n] a9L eQmfgL ePsf] =))ndash cn xgkb5

10 clu|d s M cfos P]g ) sf] bkmf ( sf] pkbkmf df jflGbf JolStn] 7]Ssf jf sfsf] eQmfgL lb+bf

= k|ltztsf bn] s ssectL ugkg] Jojyf 5 sfofnon] df]6fOsn tyf kmlgrsf] vlb uL ljleGg

ldltdf yfg efraf6 kmdnfO eQmfgL ubf clu|d s =$)ndash ssectf gu]sf]n] pQm sd cn uL

fhZj vftfdf bflvnf ugkb5

11 tflnd vr M sfofno xfos 3gZofd ofbjnfO yfgLo k|lzIf0f k|lti7fg wgiffdf lbgsf] tflnd eQf egL

ldlt )ampamp df =)))ndash eQmfgL ePsf] b]lvG5 pQm tflnddf xefuL xgsf nflu tflnddf dgf]gog

ePsf] kq dfj]z gePsf] fy lghn] kfpg] ljwf k|fKt xg] cfwf ljgf vr n]v]sf] 5 tflnddf lkmfl

u]sf] kq kfpg] ]jf ljwfsf] k|df0f k]z ugkb5

12 clGtd n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df clGtd n]vfkLIf0f

ufpg kg] sfggL Jojyf 5 sfofnon] )ampamp sf] n]vfkLIf0f ufO k|ltj]bg lnPsf] b]lvPg Ton] ut

cflys jifsf] cflys lytL a]h olsg ug lsPg

13 clu|d s M cfos P]g ) sf] bkmf -s_ df cfslds nfe jfktsf] eQmfgLdf kRrL k|ltztsf

bn] s s66L uL eQmfgL ugkg] sfggL Jojyf 5 o uf=lj==sf ljleGg $ sdrfLxnfO ufpF klifbdf

xof]u u] jfkt =))))ndash eQmfgL u]sf]df f] cgf s s66L u]sf] gkfOPsf]n] pQm s jfktsf]

=)))ndash cn xgkb5

14 k]ZsL] M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg] km5of6 ug] sfggL

Jojyf 5 o ufpF ljsf ldltn] ut ljut jifsf] k]ZsL clen]v d]t bt fv]sf] b]lvPg cflys jif

)ampamp sf] n]vfkLIf0faf6 cfFNofOPsf] k]ZsL afFsL =ampamp(())ndash o cflys jifdf hufx vf]nf gbL

lgoGq0f p== cfxLnfO lbPsf] =))))ndash d]t =(())ndash k]ZsL afFsL x]sf] b]lvG5 pQm k]ZsL

lgodfgf cn km5of]6 ulg kb5

gtLk ufpF ljsf ldlt

15 bflvnf M sfofnon] ldlt )amp Df tna eQmfgL ubf ssectf u]sf] fdflhs Iff s =ndash bflvnf

ePsf] gb]lvPsfn] pQm sd bflvnf xgkb5

16 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg] km5of6 ug] Jojyf

5 o ufpF ljsf ldltn] ut ljut jifsf] lhDd]jfL f]sf] k]ZsL = ampndash o cflys jif ljleGg

ljBfno wdzfnf +yfnfO lbPsf] k]ZsL =))))ndash d]t lgodfgf cn km5of6 ugkb5

17 gub dfHbft M cfondashJoo ljj0f cgf ut ljutb]lv lhDd]jfL fb cfPsf] gub dfHbft =amp))ndash lrj

gtL ljgf]b l+xFu x]sf] b]lvPsf]n] pQm sd yfgLo l~rt sf]if vftfdf bflvnf xgkb5

a]h lylt

of] jif o ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugk]g] =amp xhf lgoldt ugkg] = nfv ) xhf k]ZsL afFsL = sf]8 ( nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 189

OZjk gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = sf]8 nfv $ xhf of] jifsf] cfo =amp sf]8 $

nfv xhf d]t = sf]8 ^) nfv $^ xhf cfDbfgL ePsf]df =^ sf]8 $ nfv xhf vr

eO = sf]8 $ nfv ( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfondashJoo ljj0f M sfofnodf ufpFF ljsf ldltx dflxt xgkj )amp gtfj0fb]lv kmfNu0f

amp ut]Ddsf] sfofno cfkmn] u]sf] sff]afsf] PsLs[t cfondashJoo ljj0f tof gu]sf]n]

sfofnosf] jftljs cfondashJoo sd olsg ug lsPsf] 5g sfofnon] cfˆgf] ufpFF ljsf

ldltxsf] d]t )amp gtfj0fb]lv kmfNu0f amp ut]Ddsf] PsLs[t cfondashJoo ljj0f tof

u]sf]df f]af6 ufpFF ljsf ldlt gukflnsfsf] cfondashJoo sd zLifsut olsg xg] uL

tof u]sf] b]lvPg hn] ubf PsLs[t cfondashJoo ljj0f le8fg xg s]sf] 5g ty sfofnon]

cfDbfgL vrsf] zLifsut 56[f 56[ cfondashJoo ljj0f tof uL PsLs[t cfondashJoo ljj0f tof

ugkb5

2 dfHbft M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf ufEg]

lg0fo ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf sfofno

uflePsf] lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf ldnfpg

kg] pNn]v 5 g]kfn sfn] )ampamp b]lv fljssf ufpFF ljsf ldltxnfO gofF +rgf

cgf ufpFFkflnsf gukflnsfdf ufEg] lg0fo u]sf] cflys sff]af xtfGt0f ug

nufpFsf]df OZak gukflnsfdf uflePsf] ufpFF ljsf ldlt uflzFs uf=la=sf] cfGtls

|f]ttkm afFsL x]sf] iquest=(ndash gukflnsfdf xtfGt0f u]sf] gb]lvFbf gukflnsfsf] vftfdf

iquest=(ndash bflvnf ugkb5

3 lhGL xtfGt0f M cflys sfoljlw lgodfjnL )^$ sf] lgod df sfL lhGL fdfg

xflg gf]SfgL gxg] uL +If0f ug] bfloTj sfofno k|dvsf] xg] pNn]v 5 g]kfn sfn]

)ampamp ut] b]lv fljssf ufpFF ljsf ldltxnfO gofF +rgf cgf gukflnsf Pa

ufFpkflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug nufpFsf]df o OZak

gukflnsfdf uflePsf flassf sfln~rf] uflzFs uf=la==n] cfˆgf] gfddf ePsf 3

hUuf df]6 df]6fOsn sDKo6 lk|G6 bfh f]kmf nufot ljleGg lsldsf lhGL fdfgsf]

nut tof uL xtfGt0f u]sf] b]lvPg gukflnsf jf dGqfnon] tf]s]sf] sfL lgsfodf

bflvnf ugkb5

4 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ sfofnon]

p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg gu]sf] ciff9 dlxgfdf ePsf] vr ah]6sf]

tngfdf ) k|ltzteGbf lgs al9 x]s]f ]af k|afx k|s[of a[xb tyf ckfFudlq gePsf]

]afu|fxLn] kfPsf] Gtli6sf] b[li6sf]0faf6 sfofnon] cfˆgf] dNofIacuteg ug] gu]sf] jflifs vlb

of]hgf tof gu]sf] ~rflnt sfoqmdsf] tf]lsPsf] dod cgudg dNofIacuteg uL k|ltj]bg

cf+lzs kdf dfq tof ug] u]sf] htf sldsdhf]L b]lvPsf]n] k|rlnt lgoddf ePsf a

Jojyfsf] kfngf uL ljQLo hjfkmb]xLtfnfO b[9 agfpg sfofnosf] Wofg hfgkb5

5 cfgkflts ssectL] M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf

pkef]Qmf ldlt dfkmt ~rflnt cfof]hgfxdf Demftfcgfsf] of]ubfgeGbf sd sfd ePdf

sfofnon] lbg] hggtdbfg sddf d]t cfgkflts lxfaaf6 ssectf uL eQmfgL lbgkg] Joayf

5 of] aif sfofnon] ljleGg pkef]Qmf ldltFu u]sf] Demftf cgf ugkg]eGbf sd

sfd ePsf] cayfdf d]t pkef]Qmf ldltnfO lbg] cgbfgdf cgkflts ssectL guL eQmfgL

u]sf]n] al9 eQmfgL sd =^ndash cn ugkb5

6 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon]

ljleGg sfdsf] lgldQ ut ljutdf ljleGg sdrfL Pj+ +yfnfO lbPsf] k]ZsL iquest=(^ndash

k]ZsL afFsL x]sf]df km5of6 u]sf 5gg of] jif ljleGg sfdsf] nflu lbPsf] hgf sdrfLnfO

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 190

lbPsf] k]ZsL =)))))ndash km5of6 ug afFsL b]lvPsf]n] lgoddf ePsf] Jojyf jdf]lhd k]ZsL

sd km5of6 ugkb5

ufLz+s ufpFF ljsf ldlt

7 lan ekfO M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ cgf aLs[t ah]6

vr ubf lan ekfO lxtsf] n]vf |]tf fVgkb5 pkndashjfYo rfsL ufLz+snfO

jod]ljsfsf] eQf tyf kmlgr vlb ug lbPsf] cgbfg sd =)))ndash gtL hgtf

k|f=lj= ufLz+s nfO kmlgr vlb ug lbPsf] cgbfg sd =amp)))ndash vr n]v]sf]df pQm

vrsf] ljn ekfO FnUg u]sf] gb]lvFbf =)))ndash sf] k|df0f k]z ugkb5

8 fha bflvnf M cflys sfoljlw P]g ) sf] bkmf df sfofnon] Fsng u]sf] gubL

fhj tf]lsPsf] dodf a+sdf hDdf uL fhasf] n]vf fVgkb5 sfofnon] gubsf] kdf

fhj Iacuteng uL TonfO tf]lsPsf] calwleq a+s hDdf guL txlanaf6 vr n]v]s]f b]lvof]

o k|sfsf] cflys sf]fafnfO lgoGq0f uL fhasf] sff]afnfO Joalyt ugkb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfLsdrfL jf cGo hgs JolQmn] tf]sLPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Jofh d]t nufO lngkg]

tyf k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug]

kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL

afFsL x Jofh lxt k]ZsL sd cn ugkg] Jojyf 5 o ufpFF ljsf ldltjf6 ut

ljut jifdf ljleGg +yf tyf JolQmnfO lbPsf] k]ZsL iquest=)))ndash xfnDd klg km5of6

u]sf] b]lvPg lgoddf ePsf] Jojyf jdf]lhd k]ZsL sd km5of6 ugkb5

10 dfnkf]t sd M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf

dfnkf]t jf eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg

kg] pNn]v 5 o uf=la==n] of] jif cn u]sf] dfnkf]tdWo] k|ltztn] xg] sd =ndash

lhNnf dGjo ldltdf k7fpgkb5

sfln~hf] ufpFF ljsf ldlt

11 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 ufpFF ljsf ldltn] kmfNu0f amp ut]

Dddf vrsf] kmfF6afL k]ZsL afFsLsf] ljj0f sff]afsf] blgs cfo vftf tyf gubL Lb

lgoGq0f vftf lhGL vftf tyf sltko vrsf lan ekfOx k|dfl0ft u]sf] b]lvPg o

DaGwdf tfns sfofnon] j8f dfkmt xg] cflys sff]afnfO lgoGq0f ug Wofg kyenofpg kb5

12 dfnkf]t sd M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf

dfnkf]t jf eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg

kg] pNn]v 5 o uf=la==n] of] jif cn u]sf] dfnkf]tdWo] k|ltztn] xg] sd =(^)ndash

lhNnf dGjo ldltdf k7fpgkb5

13 aflifs tnaL k|lta]bg M uf=la==n] sdrfLxsf] aflifs tanL k|lta]bg kfLt ufP dfq tna

vr n]Vgkg]df tnaL k|lta]bgdf kflt gufO tna vr n]v]s]fn] odf wf ulgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =amp nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] = xhf lgoldt ugkg] = nfv amp xhf k]ZsL =$ nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 191

dn+ujf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = sf]8 nfv $ xhf of] jifsf] cfo =amp sf]8 $

nfv xhf d]t = sf]8 ^ nfv ^$ xhf cfDbfgL ePsf]df =amp sf]8 nfv ( xhf vr

eO = sf]8 nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfondashJoo ljj0f M sfofnon] cfondashJoo ljj0f |]tf+u le8fg xg] uL tof uL k]z xgkb5

sfofnon] tof u]sf] vrut cfondashJoo ljj0f |]tf cgf k0fkdf le8fg xg] uL tof u]sf]

5g sfofnon] dnsf]if tkmsf] cfo ljj0f nufot cGo cfondashJoo ljj0f tof gu]sf] sf0f

vrsf] |]tfut cfondashJoo ljj0f PsLs[t cfondashJoo ljj0f Ps cfkdf le8fg ug lsPsf]

5g sfofnosf] ljleGg $ zLifs a+s gubL lstfj cgf )amp gtfj0f b]lv kmfNu0f amp

Dd =$($$ndash vr n]v]sf] 5 eg] f]xL cjlwdf PsLs[t cfondashJoo ljj0f cgf

=$(^)ndash vr b]vfO =ampamp^(^^ndash j9L vr b]vfPsf] 5 Tot a+s gubL lstfj

cgf )amp kmfNu0f b]lv )amp$ cf dfGtDdsf] vr =)^)ampamp^ndash b]lvPsf] 5

eg] f]xL cjlwdf PsLs[t cfondashJoo ljj0f cgf =)($ampamp(ndash vr b]vfO

=)amp$)ndash j9L vr b]vfPsf] 5 o DjGwdf sfofnon] oyfy cflys ljj0f tof

ugkb5

11 PsLs[t cfondashJoo ljj0f cgf )amp kmfNu0f amp ut] s]Gb|tkm =$ndash cGo tkm

=$(ndash d]t =amp^amp$^amp^ndash dfHbft b]lvPsf]df )amp kmfNu0f ut] flas uf=la=

xaf6 lkmtf k|fKt =^((^ampndash d]t =^^)^$ndash lhDd]afL fgkg]df =$(amp(ndash

dfq lhDd]jfL fL =^ampndash 36L lhDd]jfL f]sf] b]lvPsf] sf0f lxt k|df0f k]z xgkb5

12 )amp$ cf dfGtsf] ljleGg vftfsf] a+s 6]6d]G6 cgf =$)((ndash dfHbft x]sf]

b]lvPsf]df PsLs[t cfondashJoo ljj0f cgf =$$)ndash dfq dfHbft b]vfPsf]n] a+sdfeGbf

cfondashJoo ljj0fdf =(^$ampndash n] 36L dfHbft x]sf] b]lvG5 sfofnon] |]tf a+s

le8fg uL lsGfOn ljj0f tof uL k]z ugkb5

2 ut jifsf] eQmfgL M cflys sfoljlw lgodfjnL )^$ sf] lgod $)-amp_ cgf rfn jifsf]

ah]6n] gvfDg] uL a9L vr xg] uL bfloTj gt[hgf ug gxg] t ljz]if sf0f Pj+ kllyltjz

pklgod -_ df plNnlvt eQmfgL lbg afFsLsf] sRrfjfLdf r9fO gtfj0f kGw|leq sfofno

k|dv sf]if tyf n]vf lgoGqs sfofnoaf6 k|dfl0ft ufO fVgkg]] Jojyf x]sf] 5

gukflnsfn] blnt afnaflnsfxsf] )ampamp sf] eQf =$(^))ndash sdrfLxsf] tna

k|f]Tfxg eQf fg eQf =$$ampampndash eQmfgL uL vr n]v]sf]df lgoddf pNn]lvt Jojyf

cgksf] eQmfgL lbg afFsLsf] k|dfl0ft sRrfjfL j]u vr n]v]sf] =$^ampndash lgodDdt

b]lvPg

3 lhGL bfvLnf M lhNnf k|zfg sfofno nfxLsf] r=g+=)amp ldlt )amp^ sf] kqcgf f]

sfofnosf] nflu cfjZos kg] laleGg lsldsf dfnfdfg fdhfgsL OG6k|fOh]haf6 vlb

uL =^))ndash eQmfgL u]sf]df tL fdfgx sfofnosf] lhGL vftfdf cfDbfgL u]sf] k|df0f

k]z gePsf]n] sfofno k|of]hgdf vr ePsf] egL olsg ug lsPg

4 tna k]ZsL M cflys sfoljlw lgodfjnL )^$ yfgLo jfoQ zfg P]g ) yfgLo jfoQ

zfg lgodfjnL )^ tyf yfgLo lgsfo cflys k|zfg lgodfjnL )^$ tyf cGo k|rlnt

P]g lgoddf sdrfLxnfO tna eQfafktsf] sd clu|d kdf k]ZsL lbg] Jojyf ePsf] b]lvbFg

sfofnon] ) hgf sdrfLxnfO ljlEfGg ldltdf tna k]ZsL afkt =^amp)))ndash eQmfgL lbPsf]

f] sd cflys jifsf] cGtDd sltko sd km5of6 ePtfklg ok|sfsf] k]ZsL lbg] klkf6Lsf]

cGTo ugkb5

5 cltlQm bt M jfL tyf oftfoft Jojyf P]g )$( sf] bkmf -_ adf]lhd jfL btfsf]

k|df0fkqdf n]lvPsf] Dofb gf3]sf] tLg dxLgfleq btfsf] k|df0fkq gjLs0f ufO Sgkg] Jojyf

x]sf]df gukflnsfn] cfˆgf] jfdLTjdf x]sf h r )$ sf] ufl8 gf k $$ sf]

df]6fOsnsf] btf k|df0fkq gljs0f bt tf]lsPsf] doeGbf l9nf aemfPsf]n] =))ndash

yk bt eQmfgL u]sf] kfOof] otf] yk hljfgfn] gukflnsfnfO cltlQm Jooef kf]sf]

xFbf o k|sfsf vrx lgoGq0f ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 192

6 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf

tyf yfgLo ljsf dGqfnosf] r=g+=amp ldlt )amp sf] kqsf] aFbf g+= cgf

)ampamp Dd sfod x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6

cfGtls n]vfkLIf0f ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg]

Jojyf ldnfpgsf] nflu klkq ePsf] b]lvG5 lhNnf ljsf ldlt dn+ujfn] )amp( df

afxo n]vfkLIfs lgolQm uL fljssf udxLof ef8 ufpF ljsf ldlt xsf] n]vfkLIf0f

ufO =ampamp((ndash n]vfkLIf0f kflgtlds eQmfgL u]sf] b]lvof] lhNnf ljsf ldltsf] cfGtls

n]vfkLIf0f zfvfaf6 ugkg] ufpFF ljsf ldltsf] cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6

ufpFbf tfns dGqfnoaf6 ePsf] lgb]zgsf] kfngf ugkb5

7 efG] ljwf M k|rlnt P]g tyf lgoddf gukflnsfsf sfosfL clws[tn] efG5] fvL sfofnoaf6

tna eQf eQmfgL ug] Jojyf ePsf] b]lvbFg sfosfL clws[t ds]z sdf rflofsf] efG5]

fgffo0f fptnfO )amp( b]lv df3 dfGtDdsf] =)ndash csf sfosfL clws[t

lxdnfn e08fLsf] efG5] pd]z fxnfO =amp$)ndash d]t =)))ndash tna eQmfgL uL vr

n]v]sf] lgodDdt b]lvPg

8 lan ekfO M fdflhs Iff eQfafkt =amp^$amp))ndash s[lif ljsf aFssf] gfdsf] k]ZsL km5of6

uL vr n]v]sf]df f] DaGwL ekfO tyf k|df0f sfuhftx k]z ugkb5

9 fdflhs Iff s M cfos P]g ) sf] bkmf amp tyf cgrLndash sf] pkbkmf v08 -s_

pkbkmf v08 -s_ adf]lhd f]hufLsf] cfodf lglZrt sdDdsf] jflifs cfodf k|ltztsf

bn] fdflhs Iff s ssectf ugkg] Jojyf x]sf]df gukflnsfn] $ hgf sdrfLxnfO

=amp))ndash ^ hgf sdrfLxnfO =)))ndash sf bn] =$)))ndash kf]zfs eQf ljt0f

uL vr n]v]sf]df pQm sddf ssectf =$)ndash ugkg] fdflhs Iff s =$)ndash ssectf

gu]sf]n] f] sd cn uL fhj bflvnf ugkb5

10 kflgtdLs s M cfos P]g ) sf] bkmf amp adf]lhd f]hufLsf] cfodf lglZrt sdDdsf]

jflifs cfodf k|ltztsf bn] fdflhs Iff s Tokl5sf] =)))))ndash Ddsf] cfodf

k|ltzt afFsL cfodf k|ltztsf bn] s ssectf ugkg] Jojyf x]sf]df hgf

sdrfLxsf] cfodf s ssectL gu]sf]n] safktsf] sd =(^$^ndash cn pk uL fhj

bflvnf ugkb5

11 s jLhs M d=c s P]g ) tyf lgodfjnL ) cgf d=c= sdf btf ePsf] JoQmLn]

at jf ]jf cfklt ubf ltkassf] jLhs hfL ugkb5 gukflnsf cGtut j8f g+=$

) df af6f] ddt u]afkt h]=s]= laN8nfO dcs jLhs hfL guL =$()ndash -slxt_

eQmfgL u]sf]df lghaf6 n]vfkLIf0fsf] cGTolt -)amp$)((_ cufl8sf] ldlt fvL hfL

ulPsf] s jLhs k]z xg cfPsf]n] Totf] s jLhsaf6 cn u]sf] d=c=s= sd =^^ndash

bflvnf jf dfof]hg eP gePsf] olsg ug glsPsf]n] pQm lgdf0f JojfoLsf] laqmL vftf tyf

d=c=s= dfof]hg ljj0f k]z ugkb5

111 jLhsdf cfkgf] gfd 7]ufgf yfoL n]vf gDa pNn]v uL lnln]jf gDalxtsf] aLhs

hfL ug+kg]+ bkmf $[ cgf jLhssf] 9fFrf tf]lsPadf]lhd xg] pNn]v 5 sfof non]

b]xfosf cfkltstfaf6 laleGg kFhLut fdfg vlb u]sf]df cfkltstfsf] s jLhs s]d]6

tyf xftn] n]v]sf] kfOPsf]n] d=c=s dfof]hg eP gePsf] olsg xg s]g ty

cfkltstfnfO u]sf] =()(ndash ljn sd eQmfgLsf] d=c=s dfof]hgsf] k|df0f k]z ugkb5

12 tna eQf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_ Fu DalGwt

cgrLndash$ df pNn]v ePadf]lhd gukflnsfsf] vrsf] juLs0f JofVof cgf sfggadf]lhd

tna vr cGtut gukflnsfdf egf ulPsf sdrfLxiquestn] ]jf u] afkt kfpg] tnj tyf

cGo ljwfnfO hgfpb5 t ]jf sfdf lnOg] kmfO tyf bdsn PDan]G jfYo

lSnlgs cflb ~rfngsf] nflu sdrfLnfO lbOg]] kflgtlds DalGwt zLifsdf g vr n]Vgk5

eGg] Jojyf x]sf]df gukflnsfn] bdsn tyf kmfO DaGwL sdrfLxnfO tna eQmfgL

ubf fjhlgs lgdf0f cGtut kFhLut vraf6 vr n]lvPsfn] lgodfjnLsf] kfngf ePsf] kfOPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 193

13 clu|d s M cfos P]g ) sf] bkmf ( cgfsf] eQmfgLdf eQmfgL sdsf] = k|ltztn]

clu|d s slsect ugkg] Jojyf x]sf] 5 ljleGg nlIft dxn] sfoqmd ~rfng ubf ePsf]

ljleGg fdu|L vlbdf cfos P]g ) sf] bkmf ( adf]lhdsf] eQmfgLdf =^ndash

clu|d sssectL gu]sf]n] lgodfgf cn ugkb5

14 n]vfkLIf0f kflgtlds M dnFuaf gukflnsfsf] r=g+ ldlt )amp$ sf] kqfgf o

g=kf=sf] )ampamp$ sf] )amp kmfug Ddsf] |]tfsf] cfGtls n]vfkLIf0f ug plQd nfn

dxtf]nfO lgoQmL uL kflgtdLs afkt k]ZsL jk =))))ndash eQmfgL lbPsf] 5 t pQm

cjlwsf] cfGtls n]vfkLIf0f g=kf=s Ps sdrfLaf6 ePsf] b]lvof] kflgtlds afkt k]ZsL

lbPsf] sd =))))mdash gukflnsfsf] vftfdf bflvnf ugkb5

15 s ssectL M cfos P]g ) sf] bkmf adf]lhd eQf eQmfgLdf k|ltztsf bn] sssectL

ugkg] Jojyf 5 gukflnsfn] ef=g+=amp amp( ldlt )ampamp af6 sk8f k]lG6Euml tflnd

Jol6log tflndsf k|lzIfsxnfO u sfL Fyfdfkmt =amp)))ndash eQf eQmfgL u]sf]df

f]sf] k|ltztsf bn] =$))ndash s ssectf uL bflvnf ugkg]df =$)ndash dfq ssectf Pj+

bflvnf u]sf] efr +nUg u]sf] xgfn] gku s sd =^$)ndash cn pk uL fhj bflvnf

ugkb5

16 f]em vlb M fjhlgs vlb P]g )^$ sf] bkmf adf]lhd of] P]g o P]g cGtut ag]sf]

lgod adf]lhd vlb ubf k|ltkwf Lldt xg] uL 6qmf 6qmf kfL vlb ug xFbg eGg] Jojyf

x]sf]df gukflnsfn] cfkltstf+usf] kmlgr vlb tyf lgdf0f sfoxdf k|ltkwf Lldt

xg] uL nfut cgdfgnfO 6qmf6qmf kfL Pp6 k|s[ltsf sfd Pp6 dodf kms kms cfkltstf

jf lgdf0f JojfoLaf6 =())$ndash sf] vlb sfo u]sf] b]lvFbf pQm vlb sfo lgoldt

ldtJooL 5 eGg lsPg

17 b ljZn]if0f M gukflnsfn] gu If]qleq ljleGg j8fdf ePsf] 8s 9nfg sfosf] nflu

gukflnsfsf] k|fljlws zfvfaf6 xg] k|fljlws b ljZn]if0fsf] cfwf dfkb08 ki6 uL nfut

Oli6d]6 uL lgdf0f nufotsf sfox DkGg ugkg]df gukflnsfn] ljleGg lgdf0f

JojfoLdfkmt sfo ufpFbf Pp6 k|s[ltsf] sfodf d]t cfwf ki6 gkfL kms kms b]6

lgwf0f uL nfut Oli6d]6 u]sf] kfOof] gukflnsfn] ljsf cgbfg ldf Iff sfoqmd

cGtutsf ljleGg of]hgfdf oL kms kms b fVbf al9 vr xg uPsf]n] sfofnonfO

=$ndash yk Jooef k]s]f 5

18 cjsf eQmfgL M cfos P]g ) adf]lhd casfsf] sd eQmfgLdf clu|d s ssectL ugkb5

gf==1fgaxfb +lhtsf clgjfo cjsfz xFbf kfpg] 3labf lafdL labf cfiflw pkrf vr

pkbfg d]t uL =amp(ndash dWo] ah]6 cefjn] xfnnfO =^ nfv eQmfgL u]sf] b]lvG5

cjsf eQmfgLdf k|fKt xg] ljwfdWo] cfos P]g ) adf]lhd ) rq eGbf cl3sf]

sd f] kl5sf] sd 56ofO P]g k|fDe ePkl5sf] cjlwsf] nflu k|fKt xg] sddf

k|ltztsf bn] s ssectf ugkb5 ty ca afFsL x]sf] eQmfgLdf lgodfgf s ssectf ug

Wofg kyenofpg kb5

19 wf6L fk6L M cflys sfoljlw lgodfjnL )^$ sf] lgod ^^-_ df pklgod -_ adf]lhd

wf6L sd lkmtf kfpg] JolQmn] wf6L sd lkmtf lng kfpg] Dofb k|rlnt sfggn] tf]s]sf]

ePdf f]xL cjlwleq Dofb gtf]lsPsf]df hg sfdsf] nflu wf6L flvPsf] xf] f] sfd DaGwL

sfafxL clGtd iquestkdf dfKt ePsf] ldltn] Ps jifleq wf6L sd lkmtf kfpg DalGwt

sfofnodf gubL lb fy lgj]bg lbgkg] Jojyf 5 wf6L vftfaf6 gukflnsfn] ljsf

cgbfgdf =^)))))ndash gu ef sf]ifsf] nflu =)ndash d]t sn =)ndash

fk6L lbPsf] b]lvof] ctM Dofb k|of]hg dfKt ePsf] kfgf wf6L sd lgodfjnLsf] k|lqmof

kf uL cfDbfgL afFWg] Jojyf ldnfpg kb5 wf6L vftfaf6 fk6L lbPsf] sd =)ndash

fk6L f]wegf ugkb5

20 dNo cela[l4 s M yfgLo zfg tyf fdbflos ljsf sfoqmd cGtut fdflhs klrfng

sfoqmd ~rfng ug sbftf btf g+=))^$$ ePsf] r]tgf gfds u sfL FyfFu

rfdfls kdf dcsafx]s =)))))ndash sf bn] eQmfgL lbg] uL Demftf ePsf] 5 f]

Fyfn] jLhs g+= gePsf s jLhs hfL eQmfgL ePsf] ]af zNs =)))))ndash sf]

k|ltztsf bn] =()))ndash dcs eQmfgL lnO uPsf]df lgh Fyfn] hfL u]sf] lansf] jLhs

g+= gePsf] sf0f dcs btf k|df0fkq n]vfkLIf0fsf qmddf dfu ubf lghn] k]z u]sf] d=c= s

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 194

btf k|df0fkqsf] k]z u]sf]n Kofg g+= af6 cfGtls fhj ljefusf] j]afO6 r ubf pQm

Fyf d=c=sdf btf ePsf] b]lvPg lghn] k]z u]sf] d=c=s= jLhs aftlas b]lvg gcfPsf]n]

Totf] sfo ug] FyfnfO k|rlnt sfggadf]lhd sfafxL uL eQmfgL u]sf] dcs sd Todf

nfUg] yk bt d]t cfGtls fha sfofno dfkmt Fyfaf6 =()))ndash cn uL fhj

vftfdf bflvnf ugkb5

21 cfo 7]Ssf M dNo clej[l4 s P]g ) sf] bkmf -_ adf]lhd yfgLo lgsfo jf g]kfnlyt

cGtfli6laquoo +3+yf jf lgof]u jf g]kfn sf jf dNo clea[l4 s gnfUg] jtsf] sff]af

ug] fjhlgs +yfgxn] dNo clea[l4 s nfUg] jt jf ]jf laqmL ubf s cn pk ug

kg] Jojyf x]sf] 5 gukflnsfn] cfGtls cfDbfgLtkm nufpFsf] j6f cfo 7]Ssfdf dcs

cn pk guL 7]Ssfafktsf] sd dfq cnpk u]sf] b]lvPsf]n] dNo clej[l4 safktsf]

sd =(^ndash DalGwt 7]s]bfaf6 cn pk uL fhj vftfdf bflvnf ugkb5

22 aSoftf fhj M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_ sf] v08 -`_

adf]lhd cfGtls cfotkm cn pk ug afFsL sdsf] nut cgrL $ sf] 9fFrfdf clen]v

ugkg] Jojyf x]sf] 5 gukflnsfdf ut ljut cf=j= b]lv j6f 7]Ssf cfo zLifsdf

clen]v cgf =amp)ndash cn pk uL fhj bflvnf ugkb5

23 cfDbfgL bflvnf M cflys sfoljlw P]g ) sf] bkmf -$_ adf]lhd cfˆgf] lhDdfdf cfPsf]

sfL gubL f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf DalGwt

tfns sfofno jf ljefuLo k|dvn] kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf

uL gub bflvnf ug nufO ssf] dfqf cgf k|rlnt sfggadf]lhd ljefuLo sfafxL d]t

ug ufpg Sg] Jojyf x]sf] 5 gukflnsfsf] fhj zfvfdf cnL ePsf] ljleGg ldltsf]

gub sd =((ampndash tf]lsPsf] doeGbf ( lbgDd l9nf uL bflvnf u]sf] b]lvg cfPsf]n]

P]gn] tf]s] adf]lhdsf] hljfgf sd =$$ndash DalGwt sdrfLaf6 cn pk uL bflvnf

ugkb5

v6fgf ufpFF ljsf ldlt

24 xf6ahf 7]Ssf M flas v6fgf uf=la==n] xf6ahf 7]Ssfafkt o jif =^))))ndash cfDbfgL

b]vfPsf]df f] DalGw 7]Ssf kmfOn n]vfkLIf0fdf k]z gePsf]n] k|fKt xgkg] sd Plsg ug

lsPg fy f] sddWo] fd hfgsL d7sf dxGt gffo0fbf jfuLnfO amp k|ltztn] xg]

sd =()))ndash eQmfgL uL vr n]v]sf]df lghnfO eQmfgL ugkg] lnlvt cfwf k|df0f

sfuhft k]z xg gcfPsf]n] pQm k|df0f k]Zf ugkb5

25 clu|ds M xf6 ahf 7]Ssf DalGw a7sdf pklyt ePsf ^ hgf xefuLxnfO a7s eQf

afkt =amp))ndash eQmfgL u]sf]df cfos P]g ) sf] bkmf cgf k|ltztsf bn]

s ssectf ugkg]df f] s ssectf gu]sf]n] safktsf] sd =ndash cn uL fhj bflvnf

ugkb5

26 lhGL Joayfkg M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ cgf sfofnon]

vlb uL jf guL k|fKt ePsf] a lhGL dfnfdfgx lhGL vftfdf k|lai6 uL cBfalws

kdf fVgkg]df lhGL vftfsf] k|of]unfO cBfalws gagfPsf]n] lhGLsf] Joayfkg kIf sdhf]

b]lvFbf odf wf ugkb5

27 k]ZsL M cflys sfoljlw lgodfjnL )^$ adf]lhd km5of6 xg afFsL x]sf] k]ZsL sd csf]

cflys jifdf lhDd]jfL fL km5of6 ugkg]df ufpFF ljsf ldlt n] ut ljutdf ( JoltmnfO

lbPsf] k]ZsL =))ndash km5of6 u]sf] b]lvPg ctM lgodfjnLdf tf]lsPsf] k|lqmof ckgfO

afFsL k]ZsL km5of]6 ugkb5

uDxlof ufpFF ljsf ldlt

28 lan ekfO M cflys sfolalw lgodfjnL )^$ sf] lgod ^ cgf jLs[t ah]6 vr n]Vbf

lan ekfO lxtsf] n]vf fVgkb5 ufpFF ljsf ldltn] Ho]i7 gfuls Psn dlxnf ckfEuml

afnaflnsfxnfO k|yd lstfafkt fdflhs Iff eQf afkt =$$)))ndash k]ZsL km5of6

uL vr n]v]sf]df =)))ndash DalGwt JolQmxn] alemlnPsf] ekfO k]z gePsf]n] ekfO a]u

vr n]v]sf] sd =)))ndash DalGwt sdrfLaf6 cn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 195

281 ljleGg hgf JolQmxsf gfddf afFsL x]sf] ut ljut jifsf] =)))ndash k]ZsL km5of6

u]sfdf jLs[t nfut cgdfg k|fljlws dNofIacuteg k|ltj]bg lan ekfO j]u km5of6 u]sfn] f]sf]

lan ekfO k]z ugkb5

29 dfnkf]t M sfofnon] dfnkf]t cnLsf] nut cWofalws uL fVgkg]df f] cWofalws uL

fv]sf] b]lvPg sfofnon] cnL u]sf] dfnkf]t =(ndash bflvnf uL cfDbfgL gafFw]sf]n] f]

sd bflvnf uL cfDbfgL afFWgkb5

30 tnaL k|lta]bg M uf=la==df sfot sdrfLxsf] tnaL k|lta]bg kflt ufP dfq tna vr

n]Vgkg]df tnaL k|lta]bg kflt gufO =($ndash tna vr n]v]sf]n] odf wf ugkb5

31 a9L vr M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod $^-_ df vr ub+ clwsf

k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVg kg] pNn]v 5 uDxLof

ufpF ljsf ldltn] lzjzlQm d]lzgL hgn c8 Knfo nfnaGbLaf6 =((ndash dNosf]

l6leP df]6fOsn vlb uL =$^)ndash vr n]v]sf]n] laneGbf a9L vr n]v]sf] sd

=)ndash cn pk uL gukflnsfdf bflvnf ugkb5

32 k]ZsL M cflys sfoljlw lgodfjnL )^$ adf]lhd km5of6 xg afFsL x]sf] k]ZsL sd csf]

cflys jifdf lhDd]jfL fL km5of6 ugkg]df ufpFF ljsf ldlt n] ut ljutdf hgf

sdrfL JolQm tyf kbflwsfLnfO lbPsf] k]ZsL =)ndash km5of6 u]sf] b]lvPg ctM

lgodfjnLdf tf]lsPsf] k|lqmof ckgfO k]ZsL km5of6 ugkb5

ef8 ufpFF ljsf ldlt

33 ut aifsf] vr M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ cgf ut aifsf]

sd o aif eQmfgL lbg k]df eQmfgL lbg afFsLsf] k|dfl0ft ljj0f FnUg u] dfq eQmfgL

lbgkb5 sfofnon] eQmfgL lbg afFsLsf] ljj0f a]u fgs OG6k|fOh]hnfO df]6fOsn vlb

afktsf] =(())ndash o aif eQmfgL lbPsf]n] pQm vr lgodDdt b]lvPg lgodadf]lhd

eQmfgL lbg afFsLsf] k|dfl0ft ljj0f FnUg u] dfq eQmfgL lbgkb5

34 k]ZsL M cflys sfoljlw lgodfjnL )^$ sf] lgod ) adf]lhd km5of6 xg afFsL x]sf] k]ZsL

sd csf] cflys jifdf lhDd]jfL fL km5of6 ugkg]df ufpFF ljsf ldltn] ut ljutdf

ljleGg JolQmxnfO lbPsf] k]ZsL =^$))ndash rfn jifsf] Ps JolQmnfO k]ZsL lbPsf]

=^)))ndash d]t =amp$())ndash k]ZsL cn km5of6 u]sf] b]lvPg ctM lgodfjnLdf

tf]lsPsf] k|lqmof ckgfO k]ZsL km5of6 ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv ^( xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = nfv ( xhf lgoldt ugkg] = sf]8 ( nfv amp xhf

k]ZsL ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 196

xljg gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = sf]8 nfv xhf of] jifsf] cfo = sf]8

nfv (( xhf d]t =( sf]8 $ nfv xhf cfDbfgL ePsf]df =^ sf]8 $ nfv xhf vr

eO afFsL = sf]8 nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g

M

1 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf] k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf

lhGL lgLIf0f k|ltj]bg dfly sfafxL gu]sf] lnnfd laqmL ugkg] dfnfdfgsf] ddt Def

gu]sf] lhGL dfnfdfgsf] dNo gvnfPsf] gubL lb lgoGq0f vftf gfv]sf] jflifs vlb

of]hgf tof gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg gu]sf]

काराालरको गत विगतका समपरा िरज फछरौट गरन गरी आनतररक रररनीतत तरार गरी काराानिररनमा gNofPsf] d=n]=k=kmf=g+= rNtL d]zLg jf jfLsf] lstfa -ddt clen]v vftf_

gfv]sf] jflifs vlb of]hgf tof gu]sf] ciff9df ePsf] kFhLut vr ah]6sf] tngdf )

k|ltzteGbf Gog xgkg]df cTolws x]sf] ]jfu|fxLn] kfPsf] Gtli6sf] b[li6sf]0faf6 sfofnon]

cfˆgf] dNofIacuteg ug] gu]sf] jfL nujs gfv]sf] htf sldsdhf]L b]lvPsf]n] htf sdL

sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f

Jojyf b[9 agfpgkb5

2 jfL fwg M jfL tyf oftfoft Jojyf lgodfjnL )^ sf] lgod (-_ adf]lhd sg

sfL sfofnosf] gfddf btf eO btfsf] k|df0fkq k|fKt g]kfn sfsf] jfldTj ePsf]

jfLnfO sfL jfL elgg]5 f]xL] lgodsf] pklgod adf]lhd sfL jfLsf]

klxrfgsf] nflu f] jfLsf] cufl8 tyf k5fl8 cgrLndash sf] v08 -3_ df n]lvP adf]lhd

]tf] Kn]6df ftf] cIf cIacutedf xgkg] Jojyf ePsf] eP klg gukflnsfsf] gfddf sfod x]sf

yfg df]6fOsnxsf] lghL gDa Kn]6 yfg l6laquoksf] fjhlgs gDaKn]6 k|of]udf

cfOx]sf] b]lvPsf] xFbf lgodfjnLn] tf]s]adf]lhd gDaKn]6 kljtg ug hL b]lvG5

3 cfo 7]Ssf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_ sf] v08 -`_

adf]lhd cfGtls cfotkm cn pk ug afFsL sdsf] nut cgrLndash$ sf] 9fFrfdf clen]v

ugkg] Jojyf x]sf] 5 gukflnsfdf ut ljut cf=j= b]lv b]xfosf 7]Ssf cfo zLifsdf

cn pk ug afFsLsf] PsLs[t clen]v tof gu]sf]n] slt sd cn pk ug afFsL x]sf]

5 olsg ug lsPg cfGtls n]vfkLIf0f k|ltj]bgdf pNn]v ePsf] cn pk ugkg] egL

cfNofPsf ahf 7]Ssfsf] sd =amp nfv $( xhf DalGwt JolQmaf6 oyfzL3| cn pk

ugkb5

4 kmf]xf]dnf Iacuteng M gukflnsfn] kmf]xf]dnf Iacuteng ugsf] nflu u|Lg P08 lSng l6L le

k|f=ln= x]6fF8fFu ulPsf] Demftfadf]lhd pQm sDkgLnfO ]jf zNs dfls kdf =$))))ndash

eQmfgL ulPsf] Demftfs aFbf g+= cgf klxnf] jif jf ^)) ]jfu|fxL gePDdsf] nflu

]jfu|fxLFu Iacutelnt sddWo] ) k|ltzt ~rfng cgbfg pknAw ufpgkg] Jojyf 5 pQm

sDkgLn] lb sf6L ]jfu|fxLFu zNs Iacuteng ug] u]sf]df gukflnsfdf )ampamp$ df sg sd

bflvnf u]sf] kfOPg ctM gukflnsfaf6 pknAw tYofIacute adf]lhd )ampamp$ df ]jfu|fxL

cfa4 ePsf] b]lvPsf]n] pQm +Vofsf] ]jfu|fxLaf6 =)ndash k|ltdlxgfsf bn] Iacutelnt sd

=)))ndash sf] krf k|ltzt sd =)^))ndash gukflnsfdf bflvnf ugkg]df f] sd

xfnDd bflvnf gu]sf]n] cflys sfoljlw P]g ) sf] bkmf -$_ adf]lhd f]sf]

hljfgflxtsf] sd =ndash cn pk ugkb5

5 a9L vr M gukflnsfsf] rfyf] gu klifbaf6 dWoystfsf] eldsf lgjfx ug] $ hgf

JolQmxsf] tnaafkt =^)))ndash jflifs ah]6 ljlgof]hg u]sf] b]lvG5 gukflnsfn] o

jif =$$))ndash tL JolQmxsf gfddf tna vr n]v]sf] xFbf jflifs ljlgof]hgeGbf a9L vr

n]v]sf] sd =))ndash lgodDdt b]lvPg

6 kflgtdLs s M cfos P]g ) sf] bkmf amp adf]lhd f]hufLsf] cfodf lglZrt sdDdsf]

jflifs cfodf k|ltztsf bn] fdflhs Iff s Tokl5sf] = nfv Ddsf] cfodf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 197

k|ltzt afFsL cfodf k|ltztsf bn] s ssectf ugkg] Jojyf x]sf]df Ps sdrfLsf]

cfodf s ssectL gu]sf]n] safktsf] sd =ampndash cn pk uL fhj bflvnf ugkb5

7 clu|d s M cfos P]g ) sf] bkmf (-_ adf]lhd aflGbf JolQmn] 7]Ssf jf sf afkt

krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr

k|ltztsf bn] sssectL ugkg] Jojyf 5 gukflnsfn] ljsf sdf Jnf]gaf6 =$)))ndash

sf] 9Eumlf lu6L cfklt ubf pkf]Qmadf]lhdsf] s ssectf uL eQmfgL ugkg]df s ssectf guL eQmfgL

ulPsf]n] safktsf] sd =ndash cn uL fhj bflvnf ugkb5

8 kj lgwflt Ifltklt M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd cfkltstf

kfdzbftf ]jf k|bfos jf lgdf0f JojfoLsf] l9nfOsf] sf0fn] vlb Demftf adf]lhdsf] sfd

f] Demftfdf tf]lsPsf] Dofbdf DkGg xg gs]df lghn] fjhlgs lgsfonfO Demftf sdsf]

bz k|ltztdf ga9g] uL fwf0ftof k|ltlbg Demftf sdsf] zGgf bzdna zGgf kfFr k|ltzt

kj lgwflt Ifltklt lngkg] Jojyf 5 gukflnsfn] ljleGg yfgdf $ j6f fo aQL h8fg

uL )amp$) ut]leq sfoDkGg ug] uL dgfn OghL k|f=ln=Fu Demftf u]sf]df k|f=ln=n]

)amp$ df dfq h8fg sfo DkGg uL lan k]z u]sf] xFbf tf]lsPsf] doeGbf lbg

l9nf uL sfo DkGg u]sf]n] lgodfjnL adf]lhd =$))))ndash Demftf sdsf] Ifltklt

sd =ampndash cn pk ugkb5

9 cfDbfgL bflvnf M cflys sfoljlw P]g ) sf] bkmf -$_ adf]lhd cfˆgf] lhDdfdf cfPsf]

sfL gubL f]xL lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf DalGwt

tfns sfofno jf ljefuLo k|dvn] bz lbgDd l9nf] u]sf] eP bz k|ltzt hljfgf uL f]

bflvnf ug nufpFg] kGw| lbgDd l9nf] u]sf] eP kGw| k|ltzt hljfgf uL f] d]t bflvnf

ug nufpFg] kGw| lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf uL gub bflvnf ug

nufO ssf] dfqf cgf k|rlnt sfggadf]lhd ljefuLo sfafxL d]t ug ufpg Sg]

Jojyf x]sf] 5 gukflnsfsf] fhj zfvfdf )amp df cn ePsf] sd =$^ndash

dWo] =^ndash )amp^) sf] =$$$ndash dWo] =)$$ndash bflvnf uL afFsL sd

=$)))ndash xfnDd bflvnf u]sf] gb]lvPsf]n] P]gn] tf]s]adf]lhdsf] hljfgf lxt DalGwt

sdrfLaf6 =amp)mdash cn pk uL bflvnf ugkb5

10 fhj 7]Ssf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^amp sf] pklgod -_

adf]lhd yfgLo lgsfosf] DalGwt klifbn] lgwf0f u] cgfsf] ssf] b ]jfzNs bt

tyf cGo cfGtls cfo cn ug DalGwt yfgLo lgsfon] Ps cflys jifsf] nflu 7]Ssf

aGbf]jt ug Sg] Jojyf 5 gukflnsfsf] kjL nfOgsf] amp j6f 6 ePsf] JofkfLs ejg

amp hgf JojfoLxnfO dfls =)) sf] bn] ef8f lng] uL jftf Demftf guL pknAw

ufPsf] b]lvof] oL lgodfjnLdf Joayf eP cgf gu klifbaf6 ef8fb lgwf0f guL

k|ltkwf Lldt xg] uL f]em axfndf nufpFsf] lgodDdt b]lvPg fy k|ltdlxgf =))ndash

sf bn] o jif =))))ndash axfn ef8f k|fKt xgkg]df =($))ndash dfq k|fKt ePsf] gubL

lbaf6 b]lvPsf]n] =))ndash bflvnf gug]sf] clen]v fvL cfjZos sfafxLsf fy

=))ndash cn pk ugkb5

11 axfn lj6fL M gukflnsfsf] pQ nfOg ahf If]qsf] hUufsf] axfn la6fL afkt o jif

=(ndash dfq axfn lj6fL k|fKt ePsf] b]lvof] k|ltSjfo km6 =) sf bn] hUuf ef8fdf

lbPsf] hfgsfL k|fKt eP tfklg slt hgf JojfoLnfO slt Sjfo km6 hUuf s] sg cfwfdf

lbOPsf] xf] f] DaGwL Demftf klg guL ef8fdf lbPsf] hUufsf] axfnsf] sFu slxn]b]lvsf]

cn pk ug afFsL 5 sfofnon] clen]v fv]sf] d]t kfOPg ctM axfn sdsf] Jojlyt

kdf clen]v fvL cnpk ug afFsL sd cn pk ugkb5

12 rd]gfu[x M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^amp-_ adf]lhd yfgLo

lgsfosf] DalGwt klifbn] lgwf0f u] cgfsf] ssf] b ]jfzNs bt tyf cGo cfGtls

cfo cn ug DalGwt yfgLo lgsfon] Ps cflys jifsf] nflu 7]Ssf aGbf]jt ug Sg]

Jojyf 5 fy pklgod $ sf] v08 -u_ df v08 -s_ adf]lhdsf] sfofGjog sfo of]hgfsf]

cfwfdf sg cfGtls cfo Psnfv krfxhf iquestkofFeGbf sd p7g] ePdf f]em jftfaringff

Psnfv krfxhf iquestkofFeGbf a9L p7g] ePdf af]nkq cfxjfg uL Demftf ugkg] Jojyf 5

gukflnsfn] cfˆgf] klleq lgMzNs kdf rd]gf u[x ~rfng ug lbPs]f b]lvG5 ty

lgodfjnLsf] Joatfsf] kfngf uL cfGtls cfo a9f]QLdf sfofnon] Wofg kyenofpg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 198

13 Jojfo s M gukflnsfaf6 k|fKt ljj0f cgf o aifDd sn btf ePsf JojfoLdWo]

o jif ) hgfsf] gukflnsfsf] clen]v cgf Joafo s =))$)ndash cn pk ug

afFsL x]sf] 5 ctM cn pk ug]tkm gukflnsfn] cgudg uL sfafxL ugkb5

14 clu|d s M cfos P]g ) sf] bkmf (-_ adf]lhd aflGbf JolQmn] 7]Ssf jf sf afkt

krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr

k|ltztsf bn] sssectL ugkg] Jojyf 5 gukflnsfn] kmf]xf]dnf Iacuteng tyf Jojyfkgsf]

nflu Demftf cgk u|Lg P08 lSng l6L le k|f=ln=nfO =$))))ndash eQmfgL uL vr

n]v]sf]df P]gsf] Jojyfadf]lhd = k|ltztsf bn]] s ssectf ugkg]df guL eQmfgL u]sf]n] s

afktsf] sd =amp))ndash fy sdn axfb v8sfnfO =))))ndash -d=c=s=df btf gePsf]_

jflifs ddt Def Demftfsf] sd eQmfgL ulPsf]df clu|d s ssectf gulPsf]n] s cn

uL fhj bflvnf ugkg] =amp))ndash sfofnon] Ps hgf sdrfLsf] s afktsf] sd

=()ndash d]t =^^)ndash fhjdf bflvnf ugkb5

15 s jLhs M fjhlgs vlb lgodfjnL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL

xhf kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btf k|df0fkq k|fKt

u]sf JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf x]sf] 5 gukflnsfn]] lgdf0f

JojfoL u0fklt cfNdlgod P08 Unfaf6 eag kf6]zgsf] lgdf0f sfo ufO Demft adf]lhdsf]

=($ndash -s lxt_ sf] lan jLhs hfL ugkg]df lgh lgdf0f JojfoLn] cfˆgf] kmdsf]

jLhs hfL guL cGo cfkltstfsf] =)))ndash dcs jLhs afFsL =^$ndash afasf]

Kofg lansf cfwfdf eQmfgL u]sf] b]lvof] ctM Demftfadf]lhd JojfoLaf6 jLhs hfL

guL cGo cfkltstfsf] jLhssf] cfwfdf =($ndash eQmfgL uL vr n]v]sf] lgoldt b]lvPg

fy gukflnsfn] pkef]Qmf ldltdfkmt DkGg ufOPsf ^ of]hgfxsf] sd eQmfgL ubf

P]gsf] pkf]Qm Jojyf adf]lhd d=c= s jLhs lngkg]df s jLhs a]u eQmfgL uL vr

n]v]sf]n] lgoldt gb]lvPsf] =468931ndash d]t hDdf =^)ndash clgoldt vr x]sf] 5

lgodfjnLn] tf]s]adf]lhd dNo clej[lcent s btf k|df0fkq u]sf JolQm kmd +yf jf sDkgLaf6

dfq vlb ugkb5

151 yfgLo zfg tyf fdbflos ljsf sfoqmd cGtut fdflhs klrfng sfoqmd ~rfng

ug sbftf btf g+= )^amp$)( ePsf] u|fld0f ljsf Fyf gfds u sfL FyfFu

rfdfls kdf dcsafx]s = nfvsf bn] eQmfgL lbg] uL Demftf ePsf] 5 pQm FyfnfO

k|yd rfdflsdf d=c=slxt = )))ndash s jLhs j]u eQmfgL uL vr n]v]sf] b]lvof]

oL s jLhs hfL guL s sd cNg gxg] xFbf s afktsf] sd =)))ndash cn

uL fhj bflvnf ugkb5

16 dNo clej[l4 s M dNo clej[l4 s lgodfjnL ) sf] lgod amp-_ adf]lhd btf ePsf]

JolQmn] sg jt jf ]jf cfkltubf s clws[tn] cGoyf jLs[t u]b]lvafx]s k|fksnfO cgrLndash

s adf]lhdsf] 9fFrfdf s aLhs lbgkg] Jojyf 5 sfofnon] ljleGg ) cfkltstfaf6

=)$(ndash sf] dfnfdfg vlb jf lgdf0f sfo ufpFbf hfL ePsf d=c=s jLhsdf jLhs

g+= xftn] n]v]sf] jLhs g+= gePsf] jLhs hfL guL d=c=s Iacuteng u]sf] b]lvg cfPsf] xFbf

Totf z+sfkb lanaf6 cn u]sf] d=c=s fhj bflvnf u] gu]sf] olsg ug glsg]

ePsf]n] cfGtls fhj sfofnoaf6 f] d=c=s sd fhj bflvnf ugkb5 af dfof]hg

ePsf] Joxf]f k|dfl0ft ePsf] ugkb5

17 k]ZsL M cflys sfoljlw lgodfjnL )^$ adf]lhd km5of6 xg afFsL x]sf] k]ZsL sd csf]

cflys jifdf lhDd]jfL fL km5of6 ugkg]df gukflnsfn] ut ljutdf lbPsf] k]ZsL

=)))))ndash rfn jifdf ljleGGf ^ JolQm lgdf0f JojfoL pkef]Qmf ldltnfO lbPsf]

k]ZsL =))))ndash d]t =))ndash cn km5of6 u]sf] b]lvPg ctM lgodfjnLdf

tf]lsPsf] k|lqmof ckgfO =)))ndash k]ZsL km5of6 ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =$) nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv $ xhf lgoldt ugkg] = nfv ampamp xhf k]ZsL ) nfv

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 199

xlk gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft =( nfv xhf of] jifsf] cfo = sf]8 (^ nfv ^

xhf d]t =( sf]8 ^ nfv ^ xhf cfDbfgL ePsf]df = sf]8 nfv ^amp xhf vr eO afFsL

=) nfv $( xhf dfHbft x]sf] 5

1 PsLs[t cfondashJoo M o gukflnsfn] k]z u]sf] PsLs[t cf=lj=df ufpFF ljsf ldltsf]

gtfj0fb]lv kmfNu0f amp Ddsf] cfDbgLdf ufpFF ljsf ldltn] b]vfPsf]eGbf =)amp)amp(ndash sd

cfDbfgL b]vfPsf] DaGwdf sf0f lxt k|df0f k]z xgkb5

11 gukflnsfsf] PsLs[t cflys ljj0f cgfsf] a+s dfHbft =)$^(ndash b]vfPsf]df

n]vfkLIf0fdf k|]lt a+s 6]6d]G6 ljj0f cgf )amp$ cf dlxgfsf] dfGtsf] a+s dfHbft

dn vftf kFhLut vr vftf rfn vr vftfdf uL hDdf =^amp()ndash b]lvg cfPsf]n]

a+sdf ^)ampndash a9L b]lvg cfPsf] 5 f] DaGwdf sfofnon] a+s lxfa ldnfg ljj0f

tof ugkb5

2 lhGL xtfGt0f M cflys sfolalw lgodfjnL )^$ sf] lgod df sfofnox uflePsf]

cjyfdf ufleg] sfofnon] rfn cfayfsf ddt Def lnnfd ldGxf ugkg] dfnfdfgsf]

kldf0f dNo d]t vnfO Totf] sfofno vf]h ePsf] jf uflePsf] ldltn] k+tL lbgleq

k|ltj]bg tof uL jf ug nufO DalGwt dGqfno jf ljefun] Totf] dfnfdfgsf] lhDdf lng]

lbg] Jojyf ldnfpg kg] k|fjwfg x]sf] 5 t o gukflnsf yfkgf qmdsf uflePsf

xlk nIdLk lk8fL lkklof hfgsLgu kmxbjf ufpFF ljsf ldltxn] xfnDd klg

cfˆgf] lhDdfdf x]sf 3 hUuf df]6 df]6fOsn 6]lnlehg sDKo6 Nofk6k lk|G6 bfh

f]kmf nufot lhGL dfnfdfgxsf] aaemfy uL gukflnsfsf] lhGL vftfdf cfDbfgL

u]sf] b]lvPg

3 k]ZsL M cflys sfoljlw lgodfjnL )^$ df ePsf] k]ZsL DaGwL Jojyf cgk )amp

kmfNug amp ut]af6 yfgLo tx kg+rgf cGtut ufpFF ljsf ldltx ufleO xlk

gukflnsf yfkgf xFbf gukflnsfn] ufpFF ljsf ldltxdf sfod x]sf] km5of6 ug afFsL

k]ZsLsf] kmfF6jfL lnO gukflnsfsf] d]t PsLs[t afFsL k]ZsLsf] ljj0f tof ugkg]df PsLs[t

k]ZsL ljj0f tof u]sf] kfOPg o gukflnsf cGtutsf ufpFF ljsf ldltaf6 ut ljut

jifdf kbflwsfL sdrfL tyf +yfsf] gfddf =$$amp^ndash k]ZsL afFsL x]sf]df km5of6

u]sf 5gg o jif gukflnsf gukflnsf cGtutsf ufpFF ljsf ldltaf6 ljleGg

kbflwsfL sdrfL +yf tyf cGo JolQmFu km5of6 ug =^))))ndash afFsL x]sf]n]

gukflnsfn] PsLs[t k]ZsL vftf tof kfL afFsL x]sf] k]ZsL sd km5of]6 ugkb5

4 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf] k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg

ubf sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg gu]sf] sfoqmd ~rfngsf]

cgudg tyf kLj]If0f pRr txaf6 gePsf] clGtd n]vfkLIf0f xgkj cfGtls n]vfkLIf0f

uL cfGtls n]vfkLIf0f k|ltj]bg tof ugkg]df cfGtls n]vfkLIf0f k|ltj]bg tof gu]sf]

cflys sfoljlw lgodfjnL cflys sff]afsf] +lIfKt jflifs k|ltj]bg gu]sf] sfo ljj0f

tof uL sdrfLxnfO clwsf lhDd]jfL glbPsf] lhGL lgLIf0f uL lhGL fdfg

k|ltj]bg Jojlyt gu]sf] vKg] lhGL cfDbfgLsf] +s]t k|bfg gu]sf] ddt clen]v vftf

gfVf]sf] lhGL xtfGt0f k|lqmofdf cfjZos k|df0f +nUg gu]sf] ]jf k|jfxdf gfuls

rgfsf] nflu x]Nk 8]s gfv]sf] jflifs vlb of]hgf tof gu]sf] dNo clea[l4 ssf]

hfgsfL glbPsf] htf slkmot b]lvPsf 5g k|rlnt lgoddf ePsf a Jojyfsf] kfngf

cfGtls lgoGq0f b[9 agfpg sfofnosf] Wofg hfg hL b]lvG5

5 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf

tyf yfgLo ljsf dGqfnosf] r=g+=amp ldlt )amp sf] kqsf] aFbf g+= cgf

)ampamp Dd sfod x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6

cfGtls n]vfkLIf0f ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 200

fVg] Jojyf ldnfpgsf] nflu klkq ePsf] b]lvG5 lhNnf ljsf ldlt dn+ujfn]

)amp( df afxo n]vfkLIfs lgolQm uL gukflnsf cGtutsf fljssf ^ ufpFF ljsf

ldltxsf] n]vfkLIf0f ufO =amp^ndash n]vfkLIf0f kflgtlds eQmfgL u]sf] b]lvof]

sfofnon] lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f zfvfaf6 ugkg] ufpFF ljsf ldltsf]

cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6 ufPsf] g]kfnsf] +ljwfg dGqfnosf] klkq

ljkLt x]sf]n] otkm sfofnosf] Wofg hfgkb5

6 a9L eQmfgL M sDKo6 vlbsf] nflu ljleGg j6f kmdaf6 vNnf befpmkq lnO aeGbf sd

b]6df cfklt ug] PlzPg sDKo6 P08 fOasf] dNo =amp)))ndash k|ltyfgsf bn] vlb ug]

uL jLs[t u]sf]df =amp)))ndash sf bn] vlb uL eQmfgL u]sf]n] k|ltyfg =)))ndash n]

yfgsf] xg] =^)))ndash a9L eQmfgL u]sf] xFbf f] sd DalGwt laq]mtfaf6 cn pk ugkb5

7 clu|d s M cfos P]g ) sf] bkmf adf]lhd ]jf zNs eQmfgLdf k|ltztsf bn]

s ssectL ugkg] Jojyf 5 gukflnsfn] ~rfng u]sf of]hgfxsf] 8laquoOEuml l8hfOg nfut

cgdfg k|fljlws dNofIacuteg sfoDkGg k|ltj]bg tof ug hgf k|fljlwsxnfO kfdz

]jfdf lnO ljleGg ldltdf kfdz zNs =ampndash eQmfgL uL vr n]v]sf] 5 k|fljlwsxn]

yfoL n]vf gDa btf k|df0fkqd]t k|fKt u]sf] gb]lvPsf] lghxnfO eQmfgL u]sf] sddf

P]gadf]lhd s ssectL gu]sf]n] safktsf] sd =$amp(ndash cn uL fhj bflvnf ugkb5

8 sdf btf M fjhlgs vlb lgodfjnL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL

xhf kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btf k|df0fkq k|fKt

u]sf JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf x]sf] 5 gukflnsfn]

jLhsdf yfoL n]vf gDa 600165317 pNn]v ulPsf] k|fZgf O+6f pBf]uaf6 O+6f vlb uL

=$$)ndash d=c= slxt eQmfgL uL vr n]v]sf] 5 cfGtls fhj ljefusf] j]afO6df

r ubf lgh sbftf cfos dNo clej[l4 sdf btf ePsf] gb]lvPsf]n] vlbdf eQmfgL

u]sf] d=c=s sd =^$)ndash cn pk uL fhj bflvnf ugkb5

9 lan j]u vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ adf]lhd vr

ubf vrsf] lan ekfO lxt n]vf fVgkg] pNn]v 5 sfofnon] |]tfFu +nUg lan ekfO

hf]8 hDdf uL olsg ePkl5 dfq vr n]Vgkg]df vfg]kfgL tyf kmfO sfoqmdcGtut

DoflrEuml km08 afkt vfg]kfgL tyf kmfO jR5tf tyf dGjo ldltnfO =amp))))ndash

eQmfgL u]sf]df f]sf] lan ekfO +nUg u]sf] kfOPg ctM vr n]v]sf] sd =amp))))ndash

afasf] lan ekfO +nUg uL lgoldt ugkb5

10 a9L vr M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+

clwsf k|fKt clwsfLaf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVgkg] pNn]v 5

sfofnon] |]tfFu +nUg lan ekfO hf]8 hDdf uL olsg ePkl5 dfq vr n]Vgkg]df

afnaflnsf zlIfs fdu|L ljt0f lszf]L tflnd afkt hf]8hDdf kms kfL =$($ndash

vr n]Vgkg]df =)))ndash vr n]v]sf]n] lan ekfOeGbf a9L vr n]v]sf] sd =^ndash

DalGwt JolQmaf6 cn ugkb5

101 sfofnon] |]tfFu +nUg lan ekfO hf]8 hDdf uL olsg ePkl5 dfq vr n]Vgkg]df

cjnf]sg e|d0f afkt hf]8hDdf kms kfL =$)ndash vr n]Vgkg]df =))))ndash k]ZsL

km5of6 uL vr n]v]sf]n] lan ekfOeGbf a9L vr n]v]sf] =$^(ndash DalGwt JolQmaf6

cn ugkb5

11 clu|d s M cfos P]g ) sf] bkmf cgf ef8f eQmfgLdf ) k|ltztsf bn] s

ssectL ugkg] Jojyf ePsf]df gukflnsfn] uf8L ef8fdf lnPafkt ulPsf] ef8f eQmfgL

=))))ndash df P]gadf]lhd s ssectf gu]sf]n] DalGwt JolQmaf6 =)))ndash cn uL fhj

bflvnf ugkb5

12 sdrfL ~rosf]if M sdrfLxaf6 ssectf u]sf] sd dod bflvnf uL kmfF6afL k7fPkl5

dfq DalGwt sdrfLxsf] vftfdf hDdf xg] Jojyf 5 gukflnsfn] kmxbjfaf6 ssectf

u]sf] sdrfL ~rosf]if bflvnf u]sf] aIacute efr k]z gu]sf] Pj+ kmfF6afL k7fPsf] gb]lvPsf]n]

bflvnf efr k]z uL kmfF6afL k7fpgkg] =ndash hfgsLguaf6 ssectf u]sf] sdrfL

~rosf]if =^)ndash fdflhs Iff s =ndash d]t gukflnsfn] bflvnf gu]sf]n]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 201

f] sd bflvnf uL kmfF6afL k7fpgkg] b]lvPsf] =(ndash d]t =ampndash bflvnf k|df0f

k]z ugkb5

xlk ufpFF ljsf ldlt

13 gub bflvnf M aIacute gubL lstfasf] clen]v cgf )amp kmfNu0f amp Dd afFsL x]sf] gub

dfHbft =^^)ndash gukflnsfdf bflvnf u]sf] gb]lvPsf]n] lhDd]jf JolQmaf6 =^^)ndash cn

uL bflvnf ugkb5

14 clu|d s M cfos P]g ) sf] bkmf adf]lhd ]jf zNsdf k|ltztsf bn] bkmf

(-_ adf]lhd aflGbf JolQmn] 7]Ssf jf sf afkt krf xhf kofFeGbf a9Lsf] sd

eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr k|ltztsf bn] sssectL ugkg] Jojyf

5 ufpFF ljsf ldltn] ljleGg ef=g+= ldltaf6 ljleGg jt cfklt ubf pkf]Qm adf]lhdsf]

s ssectf uL eQmfgL ugkg]df s ssectf guL eQmfgL ulPsf]n] safktsf] sd =amp)$ampndash

cn uL fhj bflvnf ugkb5

15 sdf btf M fjhlgs vlb lgodfnjL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL

xhf kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btf k|df0fkq k|fKt

u]sf JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf x]sf] 5 ufpF ljsf ldltn]

=$(^$ndash j6f vlb ubf d=c=sdf btf ePsf kmdFu vlb u]sf] gb]lvPsf]n] vlb

k|lqmof lgodfDdt b]lvPg

lk8fL ufpFF ljsf ldlt

16 a9L vr M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf

k|fKt clwsfLaf6 jLs[t ufO vrsf] lanekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon

|]tfFu +nUg lan ekfO hf]8 hDdf uL olsg ePkl5 dfq vr n]Vgkg]df buf dlGb 5t

9nfg afkt ePsf] vrsf] hf]8hDdf kms kfL =)))ndash vr n]Vgkg]df =)))))ndash k]ZsL

km5of6 uL vr n]v]sf]n] lan ekfOeGbf a9L vr n]v]sf] sd =$)))ndash DalGwt JolQmaf6

cn ugkb5

nIdLk ufpFF ljsf ldlt

17 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ adf]lhd vr

ubf vrsf] lan ekfO lxt n]vf fVgkg] pNn]v 5 |]tfFu +nUg lan ekfO hf]8 hDdf

uL olsg ePkl5 dfq vr n]Vgkg]df ljleGg ef=g+= ldltaf6 vr n]lvPsf]df f] vrnfO

ki6ofOF ug] lan ekfO +nUg gePsf]n] =)))ndash sf] lan ekfO k]z ugkb5

18 clu|d s M cfos P]g ) sf] bkmf adf]lhd ]jf zNsdf k|ltztsf bn]] sssectL

ugkg] Jojyf 5 ufpFF ljsf ldltn] cf]d z+s fxnfO k|fljlws kfdzafktsf] =()))ndash

zNs eQmfgL u]sf]df P]gsf] Jojyf adf]lhd s ssectL gu]sf]n] lghaf6 cn pk uL

=))ndash fhj bflvnf ugkb5 bkmf (-_ adf]lhd aflGbf JolQmn] 7]Ssf jf sf

afkt krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj

kfFr k|ltztsf bn] sssectL ugkg]df ufpFF ljsf ldltn] ljleGg ef=g+= ldltaf6 ljleGg

jt cfklt ubf s ssectf uL eQmfgL ugkg]df s ssectf guL eQmfgL u]Psf]n] safktsf]

sd =(ndash cn uL fhj bflvnf ugkb5

lkklof ufpFF ljsf ldlt

19 clu|d s M cfos P]g ) sf] bkmf (-_ adf]lhd aflGbf JolQmn] 7]Ssf jf sf afkt

krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr

k|ltztsf bn] sssectL ugkg] Jojyf 5 ufpFF ljsf ldltn]] ddtsf] nflu u|fe]n cfklt

ubf lw s=fxnfO =))))ndash eQmfgL lbPs]f sddf s ssectf gu]sf]n]] safktsf] sd

=)ndash cn uL fhj bflvnf ugkb5

20 aLdf M sdrfLxaf6 ssectf u]sf] fjlws aLdf afktsf] sd dod bflvnf uL gfuls

nufgL sf]ifdf kmfF6afL k7fpgkg]df )amp gtfj0fb]lv kmfNu0fDdsf] =))ndash bflvnf uL

kmfF6afL gk7fPsf]n] f] sd bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 202

kmxbjf ufpFF ljsf ldlt

21 rf8kj vr M lghfdlt ]jf P]g )$( lgodfjnL )) adf]lhd lghfdtL sdrfLn]

kfpg] Ps dlxgfsf] tnj afasf] rf8kj vr k|To]s jif lghn] rf8kj vr lng rfx]sf] dVo

rf8kjsf] kGw| lbg cufj kfpg] Jojyf 5 ufpFF ljsf ldlt lrj s]zj zfxLnfO cWoIfsf]

lhDd]jfL Dxfn]afktsf] eQf =^)))ndash d]t rf8kj vr n]v]sf] b]lvof] sdrfLn] tna

afasf] sd dfq rf8kj vr kfpg] xFbf lgodcgf gkfpg] ljwf afktsf] sd =^)))ndash

sdrfLaf6 cn pk ugkb5

22 n]vf eQf M k|rlnt P]g tyf lgodfjnLdf sdrfLn] n]vf eQf kfpg] Jojyf ePsf] b]lvbFg

ufpFF ljsf ldltn] sfofno xfos ]Gb| l+x bgjfnfO dfls =)))ndash sf bn] )amp

gtfj0fb]lv kmfNu0fDd =)))ndash n]vf eQf eQmfgL uL vr n]v]sf]n] lgodlakLt eQmfgL

u]sf] n]vf eQf =)))ndash cn pk ugkb5

23 clu|d s M cfos P]g ) sf] bkmf adf]lhd ]jf zNsdf k|ltztsf bn]] sssectL

ugkg] Jojyf 5 ufpFF ljsf ldltn] ougffo0f rfwLnfO k|fljlws kfdzafktsf]

=))))ndash zNs eQmfgL u]sf]df P]gsf] Jojyfadf]lhd s ssectL gu]sf]n] lghaf6 =)))ndash

cn pk uL fhj bflvnf ugkb5

24 ssectL bflvnf M sdrfLxaf6 ssectf u]sf] fjlws aLdf afktsf] sd dod bflvnf uL gfuls

nufgL sf]ifdf kmfF6afL k7fpgkg]df )amp gtfj0fb]lv kmfNu0fDdsf] =))ndash bflvnf uL

kmfF6afL gk7fPsf]n] =))ndash cfos P]g ) adf]lhd ssectL ePsf] fdflhs Iff s

sd =ampampndash DalGwt fhj sfofnodf tf]lsPsf] doleq bflvnf gu]sf]n] hDdf

=(ampndash bflvnf ugkb5

25 lan ekfO M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod $^[^ df eQmfgL ubf+

lt ku] gku]sf] r]s hf Fr uL eQmfgL lbgkg]+ pNn]v 5 ufpFF ljsf ldltn] nfnaGbL 6laquo]8

lnIacuteaf6 Ps yfg df]6fOsn vlb uL =))ndash vr n]v]sf]df cfkltstfn] k]z u]sf]

sf]6]zgdf =())ndash df pknAw ufpg] Joxf]f pNn]v ePsf] xFbf saf]n cIacuteeGbf a9L

eQmfgL u]sf] sd =)))ndash cn pk ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =^ nfv () xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv ) xhf lgoldt ugkg] = nfv ) xhf k]ZsL =^ nfv )

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 203

nfnjGbL gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft =( nfv ) xhf of] jifsf] cfo =) sf]8 (^ nfv

xhf d]t = sf]8 ^ nfv xhf cfDbfgL ePsf]df =( sf]8 ^ nfv xhf vr eO = sf]8

($ nfv $ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 dfHbft M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf ufEg] lg0fo

ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf sfofno uflePsf]

lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf ldnfpg kg] pNn]v 5

g]kfn sfn] )ampamp b]lv fljssf rf ufpFF ljsf ldltxnfO gofF +rgf cgf

nfnaGbL gukflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug nufpFsf]df fljssf

ufpFF ljsf ldltxsf] ljleGg aIacutexdf afFsL x]sf] dfHbft sd n]vfkLIf0f cjlwDd klg

gukflnsfdf bflvnf gu]sf] sd =$ndash gukflnsfsf] vftfdf hDdf ugkb5

11 cfondashJoo ljj0f M sfofnodf ufpFF ljsf ldltx dflxt xgkj )amp gtfj0fb]lv P] kmfNu0f amp

Ddsf] sfofno cfkmn] u]sf] sff]afsf] PsLs[t cfondashJoo ljj0f tof gu]sf]n] sfofnosf]

jftljs cfondashJoo sd olsg ug lsPsf] 5g sfofnon] cfˆgf] ufpFF ljsf ldltxsf]

d]t )amp gtfj0fb]lv kmfNu0f amp ut]Ddsf] PsLs[t cfondashJoo ljj0f tof u]sf]df f]af6 ufpFF

ljsf ldlt gukflnsfsf] cfondashJoo sd zLifsut olsg xg] uL tof u]sf] b]lvPg hn]

ubf PsLs[t cfondashJoo ljj0f le8fg xg s]sf] 5g ty sfofnon] cfDbfgL vrsf] zLifsut

56[f 56[ cfondashJoo ljj0f tof uL PsLs[t cfondashJoo ljj0f tof ugkb5

2 lhGL xtfGt0f M cflys sfolalw lgodfjnL )^$ sf] lgod df sfofnox uflePsf]

cjyfdf ufleg] sfofnon] rfn cayfsf ddt Def lnnfd ldGxf ugkg] dfnfdfgsf]

kldf0f dNo d]t vnfO Totf] sfofno vf]h ePsf] jf uflePsf] ldltn] k+tL lbgleq k|ltj]bg

tof uL jf ug nufO DalGwt dGqfno jf ljefun] Totf] dfnfdfgsf] lhDdf lng] lbg] Jojyf

ldnfpg kg] pNn]v 5 o gukflnsfdf uflePsf fgLu+h g]qu+h gffo0fvf]nf kjfgLk

ufpFF ljsf ldltxn] xfnDd klg cfˆgf] lhDdfdf x]sf 3 hUuf df]6 df]6fOsn 6]lnlehg

sDKo6 Nofk6k lk|G6 bfh f]kmf nufot lhGL dfnfdfgxsf] aaemfy uL gukflnsfsf]

lhGL vftfdf cfDbfgL u]sf] b]lvPg lgodadf]lhd dfnfdfgxsf] aaemfy uL lhGL vftfdf

cfDbfgL hgfpgkb5

3 k]ZsL M cflys sfoljlw lgodfjnL )^$ df ePsf] k]ZsL DaGwL Jojyf cgk )amp kmfNug

amp ut]af6 yfgLo tx kg+rgfcGtut PsLs[t ePsf ufpFF ljsf ldltx fgLu+h g]qu+h

gffo0fvf]nf kjfgLk nfnaGbL gukflnsfdf uflePsf]n] fljssf ufpFF ljsf ldltxdf

sfod x]sf] km5of6 ug afFsL k]ZsLsf] kmfF6jfL lnO nfnaGbL gukflnsf lxtsf] PsLs[t afFsL

k]ZsLsf] ljj0f tof ugkg]df gukflnsfn] tL ufpFF ljsf ldltxsf] afFsL k]ZsL lhDd]jfL

fL PsLs[t k]ZsL ljj0f tof u]sf] kfOPg n]vfkLIf0fdf k|]lt k]ZsL afFsLsf] ljj0f -

d=n]=k=kmf=g+ $_ cgf k]ZsL km5of]6 ug afFsL b]lvPsf] ut ljutdf lbPsf] k]ZsL =^(^ndash

cn jf km5of6 u]sf] b]lvPg ctM lgodfjnLdf tf]lsPsf] k|lqmof ckgfO k]ZsL km5of6 ugkb5

4 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofordfsg ubf sfofnon]

p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg uL Tosf] clen]v gfv]sf] cflys sfoljlw

lgodfjnL )^$ sf] lgod () sf] pklgod adf]lhd cflys sff]afsf] +lIfKt jflifs k|ltj]bg

-cgrLndash$_ tof uL tfns sfofnodf gk7fPsf] jflifs vlb of]hgf tof gu]sf] Fyfut

fdflhs pQbfloTa DaGwL sfoqmd fahlgs gafO fahlgs n]vfkLIf0f DaGwL sfoqmd

~rfng gu]sf] lhGL vftf kLIf0f ubf dNo gvn]sf ut ljutaf6 lhDd]jfL L cfPsf

cToflws dfnfdfgxsf] lgodfjnLsf] k|lqmof kf uL gukflnsfn] dNo sfod gu]sf]] ]afu|fxLn]

kfPsf] Gtli6sf] b[li6sf]0faf6 sfofnon] cfˆgf] dNofIacuteg ug] gu]sf] jfL nujs gfv]sf] htf

slkmot b]lvPsf 5g k|rlnt lgoddf ePsf a Jojyfsf] kfngf cfGtls lgoGq0f b[9 agfpg

sfofnosf] Wofg hfg hL b]lvG5

5 tna eQf M yfgLo jfoQ zfg lgodfjnL )^ sf] lgod amp-_ adf]lhd yfgLo lgsfon]

f] lgsfosf sdrfLsf] kflgtlds eQf tyf cGo ljwf lgwf0f ubf g]kfn sfsf lghfdtL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 204

sdrfLn] kfpg] tna eQf tyf ljwfnfO cfwf dfgL cfˆgf] cfDbfgL tyf vrsf] Ldfleq xL

lgwf0f ugkg]] Jojyf x]sf]df gukflnsfsf sdrfLnfO tnasf] ) k|ltzt =)))ndash

dfls eQf lbg] u]sf] klifbaf6 tnaL k|ltj]bg kflt gufO tna eQf vr n]v]sf] kfOof]

ctM lgoldt Jojyf cjnDag ug gukflnsfsf] Wofgfsif0f ugkb5

6 jfL fwg M jfL tyf oftfoft Jojyf lgodfjnL )^ sf] bkmf ( pkbkmf adf]lhd

sfL jfLsf] klxrfgsf] nflu f] jfLsf] cufl8 tyf k5fl8 cgrLndash sf] v08 -3_ df

n]lvPadf]lhd ]tf] Kn]6df ftf] cIf cIacutedf xgkg] Jojyf ePsf] eP klg gukflnsfn] fljssf

fgLu+h g]qu+h kjfgLk gffo0fvf]nf ufpFF ljsf ldltxsf] gfddf sfod x]sf $ yfg

df]6fOsn gukflnsfsf] gfddf btf sfod x]sf] yfg df]6fOsn yfg Jofsxf] nf]8

yfg l6laquok lghL gDaKn]6af6 k|of]udf cfOx]sf] b]lvPsf] xFbf lgodfjnLn] tf]s]adf]lhd gDaKn]6

kljtg ugkb5

7 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf tyf

yfgLo ljsf dGqfnosf] r=g+= amp ldlt )amp sf] kqsf] aFbf g+= cgf )ampamp Dd

sfod x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6 cfGtls n]vfkLIf0f

ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg] Jojyf ldnfpgsf]

nflu klkq ePsf] 5 lhNnf ljsf ldlt dn+ujfn] )amp( df afxo n]vfkLIfs lgolQm

uL fljssf $ ufpFF ljsf ldltxsf] n]vfkLIf0f ufO =amp)ndash n]vfkLIf0f kflgtlds

eQmfgL u]sf] b]lvof] lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f zfvfaf6 ugkg] ufpFF ljsf

ldltsf] cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6 ufpFbf tfns dGqfnoaf6 ePsf] lgb]zgsf]

kfngf gu]sf]n] otkm sfofnosf] Wofg hfgkb5

8 a9L vr M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf

k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVgkg] pNn]v 5 |]tfFu +nUg

x]sf lan ekfO hf]8 hDdf uL olsg ePkl5 f] cgf xg cfpg] sd dfq vr n]Vgkg]df

hf]8hDdf kms kfL +nUg lan ekfO cgf =ampampndash vr n]Vgkg]df =$$)ndash vr

n]vL =^^ndash a9L vr n]lvPsf] sd vr n]Vg] sdrfLaf6 cn pk ugkb5

9 pkef]Qmf ldlt M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp-(_ cgf pkef]Qmf ldlt jf

nfeu|fxL dbfoaf6 ~rflnt xg] lgdf0f sfodf nf]8 PSfe]6 f]n 8f]h u|]8 lj6ldg

l86laquoLJo6 lj6ldg AjfOn htf x]eL d]zLgx k|of]u ug lsg] 5g f]xL lgodsf] k|ltaGwfTs

jfSof+z cgf nfut cgdfg tof ubfsf] dosf x]eL d]zLg k|of]u ugkg] hl6n k|s[ltsf] sfo

egL pNn]v ePsf] x]5 eg] DalGwt k|fljlwssf] lkmfldf fjhlgs lgsfoaf6 xdlt lnO

Totf d]zLg k|of]u ug lsg] Jojyf x]sf] 5 o jif of]hgfxdf x]eL d]lzgx k|of]u xg]

lgdf0f sfodf k|fljlwssf] lkmfldf gukflnsfsf] lg0fo j]u =^$$ndash vr n]v]sf]

lgodfDdt b]lvPg k|rlnt lgoddf ePsf] Jojyf adf]lhd sfo ugkb5

10 s jLhs M fjhlgs vlb lgodfjnL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL xhf

kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btf k|df0fkq k|fKt u]sf JolQm

kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf x]sf] 5 hgHof]lt axdvL SofDk kjfwf

wf sfoqmd cGtut ljlgof]lht ah]6af6 kmlgr lgdf0fsf] nflu f]gfdfO M ldnaf6

=^)$ndash dNosf sf7 vlb uL vr n]v]sf]df d=c=s jLhs hfL u]sf] kfOPg lgoddf

ePsf] Jojyf cgf s nfUg] jt vlbdf clgjfo kdf s jLhs lngkb5

11 tf hfnL vlb M sfofnon] aiffGtdf k|of]u geO dfHbftdf xg] uL lgdf0f Pa ddt fdu|L vlb

uL fVg xFbg o aifsf cGtdf cyft )amp$ df =)))))ndash sf] tfhfnL vlb uL

k|of]u geO 6sdf fv]sf] b]lvof] oL fdfg dfq vlb uL 6sdf fVbf fdfgsf] u0ftdf

d]t x|f cfpg yfNb5 pQm tf hfnL k|of]usf] gfkL lstfa Pj+ sfoDkGg ePsf] k|lta]bg k]z

ugkb5

12 sdrfL sNof0f sf]if M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^-_ cgf

sdrfL sNof0f sf]ifsf] gfddf yfkgf xg] cIfo sf]ifdf yfgLo lgsfon] k|To]s jif sDtLdf cfˆgf]]

sfofnonfO cfjZos kg] Ps dlxgfsf] tnj afasf] sd hDdf ugkg]5 pklgod adf]lhd

ToL yfkgf ePsf] sf]ifaf6 yfgLo lgsfosf sdrfLnfO pkbfg lbOg] Jojyf x]sf] 5 yfgLo

tx kg+rgfcGtut nfnaGbL gukflnsfdf fljssf rfj6f )amp fndf gukflnsf u7g

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 205

xFbf uflePsf tLgj6f ufpFF ljsf ldltxn] sdrfL sNof0f sf]ifdf ut ljutb]lv s] slt sd

sg aIacutedf 5 f]sf] ljj0f tyf sd gukflnsfdf k|fKt gePsf]n] sdrfL sNof0f sf]ifsf] sd

olsg ug lsPg

gffo0fvf]nf ufpFF ljsf ldlt

13 clu|d s M cfos P]g ) sf] bkmf () adf]lhd s ssectL ug] JolQmn] s ssectL ePsf] dlxgf

kl5sf] dlxgfsf] lbgleq DalGwt s sfofnosf] vftfdf ssectL ulPsf] s bflvnf ugk5 eGg]

Jojyf x]sf]df ljleGg efr ldltdf tna eQf tyf df]6fOsn vlbdf =$$(ndash sf] s

sd n]vfkLIf0f cjlwDd klg bflvnf gu]sf]n] fhj bflvnf ugkb5

14 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

o uf=la==n] cn u]sf] dfnkf]tdWo] k|ltztn] xg] sd =(ndash lhNnf dGjo ldltdf

k7fpg kb5

fgLu+h ufpFF ljsf ldlt

15 fhj M cflys sfoljlw P]g )^$ tyf lgodfjnL )^cgf sg klg sfofnodf Iacutelnt

fhj f]xL lbg af ef]lnkN6 af sDtLdf lbg leqdf aIacute bflvnf ugkg] Jojyf ePsf]df ufpFF

ljsf ldltn] Iacutelnt fhjnfO aIacute bflvnf g guL f]xL sd sfofno ~rfngdf vr u]sf]

b]lvPsf]n] sfggsf] kfngf ePsf] b]lvPg fhjsf] sd clgafo kdf a+s hDdf ugkb5

ljlgof]lht sdaf6 dfq vr uL cflys sff]af ~rfng ug sfofnon] Wofg kyenofpg kb5

16 sfoqmd a]u vr M yfgLo jfYo rfsLsf] nflu rflxg] fdu|L vlb ug lbPsf] k]ZsL km5of6

ubf aLs[t sfoqmddf gePsf] PnOl8 l6eL =($ndash df vlb uL vr n]v]sfn] sfoqmd j]u

ulPsf] vr =($ndash lgoDdt b]lvPg

17 lan ekfO M yfgLo lgsfo cfly+s k|zfg DaGwL lgodfjnL )^$ sf] lgod -_ adf]lhd

vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf x]sf] 5 ufpFF ljsf ldltn] Ho]i7

gfuls Psn dlxnf ckfEuml afnaflnsfxnfO k|yd lstf fdflhs Iff eQf afkt

=$$)))ndash k]ZsL km5of6 uL vr n]v]sf]df =)))ndash DalGwt JolQmxn] alemlnPsf]

ekfO k]z gePsf]n] ekfO a]u vr n]v]sf] sd DalGwt sdrfLaf6 =)))ndash cn

ugkb5

171 ufpFF ljsf ldltn] kmfbl+x dfljnfO ljlgof]lht sd zlIfs e|d0fdf vr ePsf] lan ekfO a]u

vr =))))ndash vr n]v]sf]n] lan ekfO a]usf] Totf] sd DalGwt sdrfLaf6 cn ugkb5

TouL ufpFF ljsf ldltn] Ho]i7 gfuls Psn dlxnf ckfEuml afnaflnsfxnfO )ampamp sf]

lstfafkt fdflhs Iff eQf afkt =$amp))ndash k]ZsL km5of6 uL vr n]v]sf]df =$)))ndash

DalGwt JolQmxn] alemlnPsf] ekfO k]z gePsf]n] ekfO a]u vr n]v]sf] sd DalGwt

sdrfLaf6 cn xgkg] b]lvPsf] =$)))ndash d]t hDdf =$)))ndash cn ugkb5

18 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

uf=la==n] cn u]sf] dfnkf]t =$ndash dWo] k|ltztn] xg] sd =)ndash lhNnf dGjo

ldltdf k7fpg kb5

19 s bflvnf M cfos P]g ) sf] bkmf () adf]lhd cfkmn] ssectL u]sf] clu|d s sd csf]

dlxgfsf] ut]leq fhj vftfdf hDdf ugkg] Jojyf x]sf]df ufpFF ljsf ldltn] ljleGg

ldltdf ssectL u]sf] fdflhs Iff s =)(ndash cGo clu|d s =amp)ndash n]vfkLIf0f cjlwDd

klg hDdf u]sf] gkfOPsf]n] Totf] s sd =((ndash fhj bflvnf ugkb5

kjfgLk ufpFF ljsf ldlt

20 sfoDkGg k|ltj]bg M fahlgs vlb P]g )^ lgodfjnL )^$ cgf of]hgfsf] sd vr

n]Vbf jLs[t nfut cgdfg gfkL lstfa sfoDkGg k|lta]bg lan ekfO cflb FnUg u] dfq

vr n]Vgkb5 ufpFF ljsf ldltn] ~rfng u]sf $ of]hgfxsf] nut Ol6d]6 jLs[t gePsf]

sfoDkGg k|ltj]bg klg +nUg gu]sf]n] oL vr n]lvPsf] sd =))))ndash lgoldt b]lvPg

ty tL of]hgfxsf] aLs[t nfut cgdfg gfkL lstfa sfoDkGg k|lta]bg k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 206

21 lan ekfO M cflys sfolalw lgodfjnL )^$ sf] lgod ^ cgf jLs[t ah]6 vr n]Vbf lan

ekfO lxtsf] n]vf fVgkb5 ufpFF ljsf ldltn] vr n]v]sf] j6f efrxdf lan ekfO

a]u vr n]v]sf] kfOof] oL vr n]lvPsf] sd =$)))ndash sf] lan ekfO k]z ugkb5

22 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

uf=la==n] cn u]sf] dfnkf]tdWo] k|ltztn] xg] sd =$$ndash lhNnf dGjo ldltdf

k7fpg kb5

23 bflvnf M uf=lj==df sfot hgf sdrfLsf] dfls tnaaf6 lgodfgf ssectL uL bflvnf

ugkg] ~ro sf]if fdflhs Iff ssf] sd uf=lj=sf] aIacuteaf6 lemsL tnaFu vr n]lvPsf]

t n]vfkLIf0f cjlwDd klg DalGwt sfofnoxdf bflvnf u]sf] gb]lvPsf]n] ~ro sf]if

afktsf] =^$ampndash fdflhs Iff afkt =ampampndash d]Tf =^^$ampndash lhDd]jf sdrfLaf6

cn pk ugkb5

24 clu|d s M cfos P]g ) sf] bkmf amp cgfsf] eQmfgLdf clu|d s ssectL ugkg]

Jojyf 5 uf=la== sfofnon] ljleGg efr ldltsf] eQmfgLdf ssectL ugkg] clu|ds ssectL guL

eQmfgL u]sf]n] s afktsf] sd =^)ndash DalGwt lhDd]af sdrfLaf6 cn uL fhjdf

bflvnf ugkb5

g]qu+h ufpFF ljsf ldlt

25 aSoftf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_ sf] v08 -`_ adf]lhd

cfGtls cfotkm cn pk ug afFsL sdsf] nut cgrLndash$ sf] 9fFrfdf clen]v ugkg]

Jojyf x]sf] 5 ufpFF ljsf ldltaf6 k|fKt cn pk ug afFsLsf] ljj0f cgf ut ljut

cf=j= b]lv 7]Ssf cfo zLifsdf afFsLsf] cn pk ugkg] sd =()$)ndash cn

gePsf]n] lgodfgf sfafxL uL cn pk ugkb5

26 s bflvnf M cfos P]g ) adf]hd sdrfLxsf] tna lat0f ubf ssectL u]sf] fdflhs

Iff s )ampamp sf] =$) o aifsf] =^(^ndash uL hDdf =$ndash fhjdf bflvnf

ugkb5

27 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

uf=la==n] cn u]sf] dfnkf]t =(ndash dWo] k|ltztn] xg] sd =)ampndash lh=la= df

k7fpgkg]df gk7fPsf]n] pQm sd lhNnf dGjo ldltdf k7fpgkb5

28 cflys xfotf M ufpFF ljsf ldltn] ufpFF klifbaf6 fhglts bn ltgsf eft[[ +u7g tyf

sdrfL +u7gnfO cflys xfotf egL ljlgof]hg u]sf] b]lvbFg t ljleGg ( ldltaf6 cflys

xfotfafkt vr n]v]sf] =))ndash lgoldt b]lvPg

29 clu|d s M cfos P]g ) sf] bkm adf]lhd eQf eQmfgLdf k|ltzt s ssectf uL

bflvnf ugkg] Jojyf ePsf]df ufpFF ljsf ldlt Jofjflos Rofpv]tL tflndsf k|lzIfsnfO

lbPsf] eQfdf k|ltztn] clu|d s ssectL gu]sf]n] safktsf] sd =^)ndash cn uL fhj

bflvnf ugkb5

30 clgoldt vr M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[^ df eQmfgL ubf+

lt ku] gku]sf] r]s hfFr uL eQmfgL lbgkg]+ pNn]v 5 ufpFF klifbsf] cfGtls |f]taf6

nIdLgffo0f dlGbsf] u]6 lgdf0f ug =))))ndash sd ljlgof]hg ePsf]df =)))))ndash eQmfgL

uL vr n]v]sf]n] ljlgof]lht ah]6eGbf a9L vr n]v]sf] sd =))))ndash lgoldt b]lvPg

31 lan ekfO M cflys sfolalw lgodfjnL )^$ sf] lgod ^ cgf jLs[t ah]6 vr n]Vbf lan

ekfO lxtsf] n]vf fVgkb5 o ufpFF ljsf ldltn] vr n]v]sf] efrxdf lan ekfO

a]u vr n]v]sf] kfOof] oL vr n]lvPsf] =amp^)ndash sf] lan ekfO k]z ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =( nfv amp xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] =$ nfv xhf lgoldt ugkg] = nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 207

xlkjf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = nfv xhf of] jifsf] cfo =( sf]8 nfv

xhf d]t =( sf]8 $ nfv ^amp xhf cfDbfgL ePsf]df =( sf]8 amp nfv xhf vr eO =^amp

nfv ^ xhf dfHbft x]sf] 5

1 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o gukflnsf cGtut j8f sfofno

tyf fljssf ^ j6 ufpFF ljsf ldltxn] )amp kmfug amp Ddsf] a+s gubL lstfadf hf]8

hDdf gu]sf] vrsf] kmfF6jfL -d=n]=k=kmf=g+=_ k]ZsL afFsLsf] ljj0f -d=n]=k=kmf=g+=$_ gagfPsf]

fy a+s gubL lstfa lhGL vftf d]t k|dfl0ft u]sf] b]lvPg haf6 cflys sff]af lgod+ut

g ePsf] 5 eGg lsPg o DaGwdf tfns sfofnon] j8f dfkmt xg] cflys sff]afnfO

lgoGq0f ugkb5

2 cfGtls cfo M o jif sfofnon] k|tt u]sf] |]tf cgf cfGtls cfof fhj wf6Lsf]

sff]af ePsf] b]lvPg ufpFF ljsf ldltxsf] cfGtls n]vfkLIf0f k|ltj]bg cgf dfnkf]t

bt JolQmut 36gf btf bt 7]Ssf cGo cfo zLifsdf cfGtls cfo eO x]sf] b]lvPsf]df

o gukflnsfdf dfof]hg eP kZrft sg cfGtls cfo cfhg u]sf] b]vfPsf] 5g ty

ufpFF ljsf ldlt x o ufpFkflnsfsf] j8fdf kljtg ePsf]n] DalGwt j8fxjf6 j

k|sfsf cfDbfgL lb k|fKt uL cfDbfgL eP gePsf] olsg uL n]vfkLIf0f ufpg kb5

3 n]vfkLIf0f M cflys sfolalw P]g ) sf] bkmf ^ cgf k|To]s sfonon] a k|sfsf

cfondashJoosf] tf]lsPad]flhdsf] n]vf cflys ljj0f k]z uL dxfn]vfkLIfssf] sfofnoaf6

clGtd n]vfkLIf0f ufpg kb5 o gukflnsf cGtutsf flas uf=la= xsf] d]t

n]vf cflys ljj0f k]z uL n]vfkLIf0f ufpg dxfn]vfkLIfssf] sfofnosf] r=g+ ^ ldlt

)amp$( sf] kqaf6 cgf]w ulPsf] lyof] tf]lsPsf] doleq flassf $ uf=la= xsf]

n]vf |]tf k|fKt gePkl5 kg= 8f] dsfdsf] r=g+ ( ldlt )amp$ sf] kqaf6 n]vf

cflys ljj0f k]z ug tf]s]tf ubf d]t n]vf cflys ljj0f k|fKt xg gcfPsf]n] b]xfosf

flas uf=la= xn] u]sf cflys sff]afsf] n]vfkLIf0f xg s]sf] 5g ty o ljifodf

lhDd]af lgsfo osf kbflwsfL tfns dGqfnon] d]t uDeL eO n]vf |]tf k]z uL

n]vfkLIf0f ufpg kb5

4 dfHbft M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf ufEg]

lg0fo ePsf]] lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf

ldnfpg kg] pNn]v 5 g]kfn sfn] )ampamp ut] b]lv fljssf ufpFF ljsf ldltxnfO

gofF +rgf cgf ufpFFkflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug

nufpFsf]df flassf uf=la= xsf] gub dfHbfttkm afFsL x]sf] =$ndash ufpFFkflnsfdf

xtfGt0f u]sf] gb]lvFbf ufpFFkflnsfsf] vftfdf bflvnf ugkb5

5 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf] k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf

]jfu|fxL+u cGtlqmof gu]sf] cgrLndash$ tof gu]sf] ah]6sf] tngfdf cfsf] vr )

k|ltzteGbf a9L ePsf] a]h km5of6 afFsLsf] clen]v gfv]sf] e|d0f clen]v gfv]sf]

ufpFFkflnsf cGtut ufpFF ljsf ldltxn] lhGL lgLIf0f uL lhGL fdfg Jojlyt ugkg]df

f] gu]sf] bflvnf +Vof fvL bflvnf k|ltj]bg Jojlyt gu]sf] ]jf k|jfx wfsf] nflu

OG6g]6 jf j]ea]sf] dfWodaf6 a+slNks Jojyf gckgfPsf] ]jf k|jfx k|efjsfL agfpg

]jfu|fxL+u cGtlqmof 3DtL ]jf fjhlgs gjfO nufotsf sfo cf+lzs kdf dfq ug]

u]sf] cfGtls n]vfkLIf0f gufPsf] tnjL k|ltj]bg kflt gufPsf] vlb OsfO u7g gu]sf]

vlb of]hgf tof gu]sf] uf]Zjf efr+u Dk0f sfuhft +nUg uL gfv]sf] jfL nuas

gfv]sf] ]jfu|fxLn] kfPsf] gtli6sf] b[li6sf]0fjf6 sfofnon] cfˆgf] dNofIacuteg ug] gu]sf htf

slkmot b]lvPsf 5g k|rlnt lgoddf ePsf a Jojyfsf] kfngf cfGtls lgoGq0f b[9

agfpg sfofnosf] Wofg hfg hL b]lvG5

6 cfondashJoo ljj0f M sfofnon] dn sf]if vftfsf] cfondashJooljj0f tof u]sf] 5g f] gagfPsf]

sf0fn] sfofnosf] cfGtls cfo lgsff 6laquofGkm htf sff]af b]lvPsf] 5g Tot k|tt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 208

cfondashJoo ljj0fdf ufpFF ljsf ldltsf] kmfNu0f amp ut]sf] dfHbft ufpFFkflnsfdf lhDd]jfL

b]lvg] uL tof u]sf] b]lvbg ty dnsf]if vftfsf] cfondashJoo ljj0f PsLs[t cfo ljj0f

tof ugkb5

7 dfHbft M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf sfof+non]

cfˆgf] cfDbfgLsf] sd cfufdL cfly+s jif+sf nflu lhDd]jfL fL n]vf fVgkg]+ Jojyf 5

o gukflnsfsf] cfondashJoo ljj0f cgf =^amp$)$ndash dfHbft b]lvPsf]df a+s 6]6d]G6

cgf =^amp^ndash b]lvPsf]n] a+sdf =)ndash dfHbft j9L b]lvPsf]n] a+s lxfa ldnfg

ljj0f tof uL k]z ugkb5

8 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

aFbf g+=( df ufpFFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg cfGtls

n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsjf6 ufpg

kg] Jojyf u]sf] 5 o ufpFF kflnsfsf] cfGtls n]vfkLIf0f ePsf] kfOPg o jif ljljw

sf0fn] cfGtls n]vfkLIf0f ug glsPsf] Joxf]f sfofnon] hgfPsf] 5 cfufdL cflys

jifb]lv lgodfgf cfGtls n]vfkLIf0f ufO clGtd n]vfkLIf0fsf] nflu k]z ugkb5

9 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf

tyf yfgLo ljsf dGqfnosf] r=g+=amp ldlt )amp sf] kqsf] aFbf g+= cgf

)ampamp Dd sfod x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6

cfGtls n]vfkLIf0f ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf

fVg] Jojyf ldnfpgsf] nflu klkq ePsf] b]lvG5 lhNnf ljsf ldlt dn+ujfn]

)amp( df afxo n]vfkLIfs lgolQm uL fljssf ufpFF ljsf ldltxsf] n]vfkLIf0f

ufO n]vfkLIf0f kfLgtlds eQmfgL =(amp)ndash u]sf] b]lvof] lhNnf ljsf ldltsf] cfGtls

n]vfkLIf0f zfvfaf6 ugkg] ufpFF ljsf ldltsf] cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6

ufFpbf tfns dGqfnoaf6 ePsf] lgb]zgsf] kfngf gePsf]n] lgodDdt b]lvPg

10 cGo k|of]hgsf] vr+ M cfly+s sfo+ljlw P]g ) sf] bkmf amp[ df sfof+nodf k|fKt xg

cfPsf] sd tf]lsPsf] sfddf dfq vr+ ug+ kfOg] tyf tf]lsPsf] sfd afx]s cGo sfddf vr+

u]sf] b]lvPdf lhDd]jf JolQmaf6 otf] vr+ sd cn pk uL ljefuLo sfafxL d]t ug+

lsg] Jojyf 5 k|xL rfsL ufL z+s sf] r=g+ ^ ldlt )amp$ sf] kqcgf Knf6Ls

sl kmlgr kfgL tfGg] kDk df]6fOsn ddt vrsf lanekfOx +nUg uL =)ndash

eQmfgLsf] nflu cgf]w ePcgf o gukflnsfaf6 vr n]]v]sf]df klifbsf] lg0fo a]u Ps

sfofnon] csf] sfofnosf] ah]6 vr Joxf]g ldNg] gb]lvPsf]n] sfofnon] tf]lsPsf] sfddf dfq

vr ugkb5

11 cWoIf eQf M yfgLo tx kgFrgf e )ampamp b]lv flassf uf=la= lra gukflnsf

frasl ufpFFkflnsfsf j8f lrasf] kdf dflxt ePsf]n] lghxnfO flasdf lb+b cfPsf] uf=la=

cWoIfsf] eQf afktsf] dfls =))ndash n] )amp rqb]lv ciff9Ddsf] eQf vr n]Vg ldNg]

gb]lvPsf]n] hgf lrjnfO eQmfgL ePsf] sd =)))ndash cn uL bflvnf ugkb5

12 f]em vlb M fahlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf]

lgod adf]lhd vlb ubf k|ltikwf lldt xg] uL 6qmf6qmf kfL vlb ug gxg] tyf fahlgs

vlb lgodfjnL )^$ sf] lgod df nfvDd nfut cgdfg ePsf] dfnfdfg jf

kfdz ]jf f]em vlb ug lsg] t f]eGbf a9L ) nfvDdsf] vlb lnaGbL befpkqsf]

dfWodaf6 ugkg] Joayf 5 fy Ps cflys aifdf Ps k6s jf k6sndashk6s uL LdfeGbf

a9L sdsf] jf Pp6 AolQm kmd jf sDklg jf Fyfaf6 Ps k6seGbf a9L f]em vlb ug

gxg] fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] ) nfv

kofeGbf jl9sf] dfn fdfg ]jf jf sg lgdf0f sfo ufpFbf af]nkqsf] dfWodaf6 ugkg]

Aoayf 5 sfofnon] o aif k6s dfn fdfg vlb ubf lnaGbL k|s[ofaf6 vlb guL

lw k6s k6s uL =^$)ndash sf] kmlgr =(ndash sf] d]lgL cfhf vlb uL

=ampndash f]em vlb u]sf] xFbf pQm sfo lgodDdt b]lvPg P]gdf Jojyf ePadf]lhd

k|ltikwf dfkmt vlb ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 209

13 cfgkflts ssectL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod

cgf pkef]Qmf ldlt dfkmt ~rflnt cfof]hgfxdf pkef]Qfaf6 Demftfcgfsf]

of]ubfgeGbf sd sfd ePdf sfofnon] lbg] hggtdbfg sddf d]t cfgkflts lxfaaf6 ssectf

uL eQmfgL lbgkg] Joayf 5 of] aif sfofnon] pkef]Qmf ldltFu u]sf] Demftf cgf

ugkg] sfdsf] sd vnfO Demftf ug] u]sf] kfOPg pkef]Qmf ldltaf6 sDtLdf )

k|ltzteGbf sd sfd ePsf] cayfdf d]t pkef]Qmf ldltnfO lbg] cgbfgdf cgkflts ssectL

guL eQmfgL u]sf]n] pkef]Qmf ldltnfO a9L eQmfgL ePsf] sd =^^^amp)ndash cn

ugkb5

131 ufpFF ljsf ldlt ejg Knf6 sDkfp08 jfn lgdf0f ug =^)(ndash sf] nfut cgdfg

ePsf]df +emftf kqdf nfut cgdfg c+s =amp$ndash pNn]v uL f]dWo] ufpFF ljsf

ldltjf6 =)))))ndash Joxf]g] afFsL =amp$ndash p==n] Joxf]g] uL p== cWoIf sfzLnf

sdfL ofbj+u Demftf ePsf] b]lvG5 pQm Demftf kqdf sfoDkGg ugkg] ldlt nufot

ljj0f vnfPsf] kfOPg gfkL lstfjnfO g bf]|f] lg+uljn pNn]v uL sn gfkL ePsf] sd

=$(ndash df ut eQmfgL elg =$(^ndash s6[L uL =))((^ndash eQmfgL u]sf]

kfOof] ut jifsf] eQmfgLsf] clen]v gfv]sf]n] k|yd eQmfgL uf]=ef=g+=$)amp kLIf0f ubf

+nUg gfkL lstfjdf dNofIacuteg ePsf] =$(^ndash k eQmfgL u]sf] kfOof] oL xfn bf|f]

k6s klg k eQmfgL ePsf] kfOPsf]df nfut cgdfgdf pNn]lvt =^)(ndash sf]

)))))ndash -(= k|ltzt_ sf] cgkftdf ePsf] sfo =$(ndash sf] ampndash dfq

eQmfgL ugkg]df k eQmfgL u]sf]n] j9L eQmfgL =(^ndash ePsf] b]lvG5 ty ljn

ekfOsf] kLIf0f guL eQmfgL ug lhDd]jf b]lvPg o DjGwdf r]t eO cfufdL ljnsf]

eQmfgL ubf pQm sd cn ug] cfufdL sfdsf] d]t cgkflts s6[L uL =(^ndash cn

ugkb5

14 nfut cgdfg M fahlgs vlb P]g )^ lgodfjnL )^$ cgf of]hgfsf] sd vr

n]Vbf jLs[t nfut cgdfg gfkL lstfa sfoDkGg k|lta]bg lan ekfO cflb FnUg u]

dfq vr n]Vgkb5 ufpFF ljsf ldlt df ~rflnt of]hgfxsf] nut Ol6d]6 jLs[t gePsf]

sfoDkGg k|ltj]bg +nUg gePsf] pkef]Qfsf] nfut xefuLtf tyf Demftf ldlt sfo

DkGg ugkg] ldlt klg pNn]v guL s]an Demftfsf] kmfd dfq |]tffy +nUg uL vr

n]v]sf] kfOof] oL cfjZos k|df0f +nUg guL vr n]v]sf] sd =^amp(ndash lgodDdt

b]lvPg ty gukflnsfn] ) of]hgfxsf] jLs[t nfut cgdfg gfkL lstfa sfoDkGg

k|lta]bg k]z ugkb5

15 lan ekfO M cflys sfolalw lgodfjnL )^$ sf] lgod ^ cgf sfofnon] aLs[t

ah]6af6 vr n]Vbf lan ekfO lxtsf] |]tf fVgkb5 sfofnon] lgDgfgfsf] vr lan

ekfO +nUg guL tyf dgfla cfwf k|df0f k|of]hg |]tffy +nUg guL vr n]v]sf] 5

sfofnon] ljleGg ) ldltdf =^^ndash vr n]v]sf]df ki6 cfwf k|df0f lan ekfO k]z

ePg sfofnon] ah]6 vr n]Vbf ljnekfOsf] cfwfdf dfq ah]6 vr n]Vgkb5

16 sfo DkGg k|ltj]bg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -w_

jdf]lhd pkef]Qmf ldltn] u]sf] lgdf0f sfosf] dNofIacuteg gfkL lstfasf] cfwfdf lstf

eQmfgL lbg] tyf sfoDkGg k|ltj]bgsf] cfwfdf clGtd lstf eQmfgL lbgkg] pNn]v 5

sfofnon] o jif ljleGg ljsf lgdf0fsf of]hgfx pkef]Qmf ldt dfkmt sfo ufPsf]

b]lvG5 sfofnon] pkef]Qmf ldltnfO ljleGg of]hgfsf] eQmfgL lb+bf nfut cgdfg b

ljin]g lgdf0f fdu|L hgzlQmsf] k|fljlws kldf0f ljj0f tof uL pkef]Qmf ldlt+u

Demftf ugkg]]df pkef]Qmf 7]Ssf lan tof ug] gu]sf] fjhlgs n]vkLIf0f d]t ufPsf]

kfOPg of]hgf ~rfng uL eQmfgL u]sf]df k|fljlws gfkhfFr uL sfoDkGgsf] cfwfdf

eQmfgL lbgkg]df soDkGg k|ltj]bg a]u =^ndash eQmfgL u]sf] b]lvof] sfo DkGg

k|ltj]bgsf cfwfdf dfq ah]6 vr ugkb5

17 DklQ xtfGt0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] aFbf

g+=ampamp df ufpFFkflnsf sfod xFbf f]leq dflxt ePsf fljssf ufpFF ljsf ldltxsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFFkflnsfdf jtM xtfGt0f xg]5

oL xtfGt0f xg] Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cf dfGtleq

yfgLo txn] tof uL k|ltj]bg fhhlgs ugkg] 5 egL pNn]v u]sf] 5 ufpFFkflnsfdf

laleGg ^ ufpFF ljsf ldlt uflePsf]df cflys sff]af xtfGt0f ug nufpFsf]df pQm ufpFF

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 210

ljsf ldltsf] vr xg] gxg] lhGL lstfjdf pNn]lvt 3 hUuf df]6 df]6fOsn

6]lnlehg sDKo6 Nofk6k lk|G6 bfh f]kmf htf kFhLut fdfg dnGb kmlgl+u

nufot ljleGg lsldsf lhGL fdfgsf] nut tof uL xtfGt0f ug nufpFsf] b]lvPg

DalGwt lhDd]jf sdrfLjf6 cljnDa o ufpFFkflnsfdf bflvnf ugkb5

18 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf

sfofnon] ljleGg sfdsf] lgldQ ut ljutdf =12670952ndash o jif ljleGg sdrfL Pj+

+yfnfO lbPsf] k]ZsL =1890000ndash xfnDd klg km5of6 u]sf] b]lvPg pQm k]ZsL lgod

() cgf cfjZos sfafxL uL cn km5of6 ugkb5

19 cfGtls n]vfkLIf0f k|ltj]bg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z

)amp$ sf] aFbf g+=( df ufpFFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfggcgf cfˆg

cfGtls n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6

ufpg kg] Jojyf u]sf] 5 ufpFF ljsf ldltxsf] )amp gtfj0fb]lv )amp kmfNu0f amp

Ddsf] |]tf lh=lj==sf] lg0fo cgf ut cflys jifsf n]vfkLIfsxaf6 n]vfkLIf0f ufO

k|ltj]bg lnPsf] kfOof] pQm k|ltj]bgsf Joxf]fx pNn]v ePsf]df sg sfafxL ePsf] kfOPg

ty f] k|ltj]bgdf pNn]lvt Joxf]fx pk sfafxL ugkb5

20 utljutsf] a]h M sfofnoxn] utljutsf] clGtd n]vfkLIf0f k|ltj]bgdf cfNofOPsf

a]hxsf] nut fvL lgodfgf cfjZos sfafxL uL km5of6 ugkb5 o ufpFFkflnsfdf

dflxt ePsf fljssf ufpFF ljsf ldltxsf] ut ljut jifxsf] clGtd n]vfkLIf0f

k|ltj]bgdf cfFNofOPsf] km5of6 ug afFsL a]hxsf] nut fvL km5of6 ug ufpFFkflnsfn]

Wofg lbgkb5

gffo0fk ufpFF ljsf ldlt

21 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg]

pNn]v 5 o sfofnon] cn u]sf] dfnkf]t sddWo] k|ltztn] =ndash lhNnf

dGjo ldltnfO k7fpg kb5

lh+u8jf ufpFF ljsf ldlt

22 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg]

pNn]v 5 o sfofnon] cn u]sf] dfnkf]t sddWo] k|ltztn] =)^ndash lhNnf

dGjo ldltnfO k7fpg kb5

+u|fdk ufpFF ljsf ldlt

23 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmfdf ufpFF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg]

pNn]v 5 o sfofnon] dfnkf]t cnLsf] clen]v cWofjlws ugkg] cn u]sf] dfnkf]t

sddWo] k|ltztn] =($mdash lhNnf dGjo ldltnfO k7fpg kb5

24 fdflhs Iff s M fdflhs Iff afkt sdrfLxnfO eQmfgL ePsf] tnaaf6 k|ltztsf

bn] ssectL uL fhj bflvnf ugkg]df ssectL ug] gu]sf]n] odf wf ugkb5

25 ljn ekfO M ufpFFtLo dGao ldlt kmfO afkt egL =)))ndash vr n]v]]sf]df pQm

kmfO sfoqmdsf] of]hgf sfoqmd lan ekfO cfbL s]xL FnUg u]sf] b]lvFbg uf]Zjf

efrfy lrof gftf vr afkt =)))ndash k|rf k|f h]g]]6 fp08 afkt =))))ndash

lel8of] k|f]u|fd k|f]h]S6 k|bzg afkt =)))ndash uL hDdf =)))ndash sf] ]]tf] sfuhdf xftn]

n]v]sf] ekfO agfO k]z u]sf] b]lvG5 lel8of] k|f]u|fd agfO k]z u]sf] cflwsfLs lan ekfO

h]g]]6 fp08 l6d k|of]u u]afktsf] ef8f tyf fdu|Lsf] lan cflb s]xL FnUg guL vrsf]

ki6ofO k]z gePsf]n] tt DaGwdf cfjZos 5fglag uL f] sd olsg ugkb5

xlkjf ufpFF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 211

26 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o sfofnon] dfnkf]t cnLsf] clen]v cWofjlws ugkg] cn u]sf] dfnkf]t sddWo]

k|ltztn] =)mdash lhNnf dGjo ldltnfO k7fpg kb5

jGtk ufpFF ljsf ldlt

27 dfnkf]t M o sfofnon] dfnkf]t cnLsf] clen]v cWofjlws u]sf] kfOPg

wgsfn kjf ufpFF ljsf ldlt

28 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o sfofnon] cn u]sf] dfnkf]t sddWo] k|ltztn] =(^ndash lhNnf dGjo

ldltnfO k7fpg kb5

29 s ssectL M cf=n]=k= k|ltj]bg cfgf of]hgfsf] s s6[L sd =amp(ndash -cf=lj=df ePsf]_

cf=j= )ampamp )ampamp$ sf] =^)ndash d]t =$$((ndash cfGtls fhj sfofnodf bflvnf

ug af+FsL egL pNn]v u]sf]df bflvnf u]sf] gkfOPsf]n] f] sd bflvnf ugkb5

30 clu|d s M cfos P]g ) cgf a7s eQf eQmfgLdf k|ltzt s s6[L uL vr

n]Vgkg]df s s6[L gu]sf]n] $ hgf sdrfLsf] j7s eQf eQmfgLdf nfUg] s =$$)ndash

cn ugkb5

301 cfos P]g ) sf] bkmf amp cgf eQmfgL lbPsf] sddf clu|d s ssectL ugkg]

Joayf 5 sfofnon] lgDgfgf eQf eQmfgL ubf k|ltztsf bn] clu|d s ssectL gu]sf]n]

$ hgfnfO eQmfgL u]sf]df ssectL ugkg] sd =(ndash cn uL bflvnf ugkb5

302 cfos P]g ) cgf afL fwgsf] ef8f eQmfgL ubf ef8fs s6[L ugkb5 lxgfy

afFwsf] snf] lgdf0f ug Pd=l6 sG6laquoSg k|f=ln=sf] 8f]h -h]=l=la_ 306f ef8fdf lnO ef8f

afktsf] eQmfgL lbPsf] =^))ndash df ) k|ltztn] ef8f s afkt =^)ndash ssectL ugkg]df

gu]sf]n] f] sd cn ugkb5

31 cfgkflts ssectL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod

cgf pkef]Qmf ldlt dfkmt ~rflnt cfof]hgfxdf Demftf cgf pkef]Qfn] ugkg]

of]ubfgeGbf sd sfd ePdf sfofnon] lbg] cgbfg sddf d]t cfgkflts lxfaaf6 ssectf

uL eQmfgL lbgkg] Joayf 5 sfofnon] of]hgfdf ldltnfO lbg] cgbfgdf cgkflts ssectL

guL eQmfgL u]sf]n]] a9L eQmfgL sd =(^ndash cn ugkb5

32 lhGL cfDbfgL M sfofnon] hoafn sDKo6af6 )ampamp df =^))ndash df vlb u]sf]

yfg sDKo6 ]6 lhGL cfDbfgL gu]sf]n] lhGLdf bflvnf uL cfDbfgL ugkg] cGoyf pQm

sd cn ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv ^$ xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = nfv ( xhf lgoldt ugkg] =($ nfv xhf k]ZsL =

nfv () xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 212

axyjf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = nfv ( xhf of] jifsf] cfo = sf]8 nfv

xhf d]t = sf]8 amp nfv xhf cfDbfgL ePsf]df =) sf]8 nfv xhf vr eO =

sf]8 ( nfv ^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cflys ljj0f M sfofnnon] ah]6 pk zLifsut vrsf] a+s gubL lstfj cgf |]tf fvL

f]xL cgf OsfO ut cflys ljj0f tof uL f]cgf PsLs[t cfondashJoo ljj0f tof

ugkb5 n]vfkLIf0fdf k|]lift a+s gubL lstfj cgf rfn kFhLut wf6L zLifssf] hDdf

vr =$)$$ndash b]vfPsf]df PsLs[t cfondashJoo ljj0fdf sn vr =)$ampndash

b]vfPsf]n] vrdf =^))ndash kms b]lvPsf] 5 f] DjGwdf sfofnon] zLifs ut vrsf]

cflys ljj0f tof uL lxfa ldnfg ugkb5

2 dfHbft M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf ufEg]

lg0fo ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf sfofno

uflePsf] lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf ldnfpg

kg] pNn]v 5 g]kfn sfn] )ampamp b]lv fljssf bO ufpFF ljsf ldltxnfO gofF

+rgf cgf axyjf gukflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug

nufpFsf]df gtLk ufpFF ljsf ldltn] kmfNu0f amp Dd sfod x]sf] gub dfHbft n]vfkLIf0fsf]

cjlwDd klg gukflnsfdf bflvnf gePsf]n] =7331ndash DalGwt sdrfLaf6 cn uL bflvnf

ugkb5

3 cfondashJoo ljj0f M sfofnodf ufpFF ljsf ldltx dflxt xgkj )amp gtfj0fb]lv P] kmfNu0f

amp ut]Ddsf] sfofno cfkmn] u]sf] sff]afsf] PsLs[t cfondashJoo ljj0f tof gu]sf]n]

sfofnosf] jftljs cfondashJoo sd olsg ug lsPsf] 5g sfofnon] cfˆgf] ufpFF ljsf

ldltxsf] d]t )amp gtfj0fb]lv kmfNu0f amp ut]Ddsf] PsLs[t cfondashJoo ljj0f tof u]sf]df

f]af6 ufpFF ljsf ldlt gukflnsfsf] cfondashJoo sd zLifsut olsg xg] uL tof u]sf]

b]lvPg hn] ubf PsLs[t cfondashJoo ljj0f le8fg xg s]sf] 5g ty sfofnon] cfDbfgL

vrsf] zLifsut 56[f 56[ cfondashJoo ljj0f tof uL PsLs[t cfondashJoo ljj0f tof ugkb5

4 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf]

aFbf g+=( df gukflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg cfGtls

n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6

n]vfkLIf0f ufpg kg] Jojyf u]sf] 5 o ufpFFkflnsfsf] cfGtls n]vfkLIf0f ePsf] kfOPg

o jif ljljw sf0fn] cfGtls n]vfkLIf0f ug glsPsf] Joxf]f sfofnon] hgfPsf] 5 cfufdL

cflys jifb]lv lgodfgf cfGtls n]vfkLIf0f ufO clGtd n]vfkLIf0fsf] nflu k]z ugkb5

5 ut jifsf] dfHbft M gukflnsfsf] gfddf x]sf ^ j6f aIacute vftfxaf6 o jif =(^)ndash

lhDd]jfL flPsf]df )ampamp sf] n]vfkLIf0f eO k|ltj]bg k|fKt gePsf]n] dfHbft f]sf] sd

olsg ug lsPg

6 lhGL] xtfGt0f M cflys sfolalw lgodfjnL )^$ sf] lgod df sfofnox uflePsf]

cjyfdf ufleg] sfofnon] rfn cfayfsf ddt Def lnnfd ldGxf ugkg] dfnfdfgsf]

kldf0f dNo d]t vnfO Totf] sfofno vf]h ePsf] jf uflePsf] ldltn] k+tL lbgleq

k|ltj]bg tof uL jf ug nufO DalGwt dGqfno jf ljefun] Totf] dfnfdfgsf] lhDdf lng]

lbg] Jojyf ldnfpg kg] Jojyf x]sf] 5 t o gukflnsfdf uflePsf Gbk rxjf

gtLk ufpFF ljsf ldltxn] xfnDd klg cfˆgf] lhDdfdf x]sf 3 hUuf df]6 df]6fOsn

6]lnlehg sDKo6 Nofk6k lk|G6 bfh f]kmf nufot lhGL dfnfdfgxsf] aaemfy uL

gukflnsfsf] lhGL vftfdf cfDbfgL u]sf] b]lvPg lgod adf]lhd dfnfdfgxsf] aaemfy

uL gukflnsfsf] lhGL vftfdf cfDbfgL ugkb5

7 k]ZsL M cflys sfoljlw lgodfjnL )^$ df ePsf] k]ZsL DaGwL Jojyf cgk )amp kmfNug

amp ut]af6 yfgLo tx kg+rgf cGtut uflePsf ufpF ljsf ldltx Gbk rxjf

gtLk ufpFF ljsf ldltdf sfod x]sf] km5of6 ug afFsL k]ZsLsf] kmfF6jfL lnO PsLs[t k]ZsL

vftf tof ugkg]df sfofnon] PsLs[t k]ZsL ljj0f tof u]sf] b]lvPg n]vfkLIf0fdf k]|lift

ufpFF ljsf ldlt g=kf= sf] ljj0f cgf afFsL b]lvPsf] ut aifxsf] =ampampndash

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 213

o aifsf] ljleGg f+yf sdrfL JolQm tyf kbflwsfLnfO lbPsf] k]ZsL =ampamp(ndash

km5of6 ug afFsL b]lvof] oL of] jif afFsL b]lvPsf]] k]ZsL =ampamp(ndash cfjZos sfafxL

uL km5of6 ugkb5

8 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf] k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf

sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg uL Tosf] clen]v fVg] gu]sf] clGtd n]vfkLIf0f xgkj g cfGtls n]vfkLIf0f uL f]sf] a]h km5of6 ugkg]df cfGtls

n]vfkLIf0f gufPsf cflys sfoljlw lgodfjnL )^$ sf] lgod () sf] pklgod adf]lhd

cflys sff]afsf] +lIfKt jflifs k|ltj]bg tof uL tfns sfofnodf gk7fPsf] vKg] lhGL

cfDbfgLsf] +s]t k|bfg ug] gu]sf] uf]Zaff efrdf lnln]af kdf lanekfO DalGwt

|]tffy FnUg gu]sf] ddt clen]v vftf fVg] gu]sf] tnjL k|ltj]bg kflt gu]sf] k|fKt

xg cfPsf] gub cfDbfgL Dofbleq a+s bflvnf ug] gu]s]f jfL nujs gfv]sf] fhj aSoftf

cnL Gtf]ifk|b gePsf]] lhGL lgLIf0f uL ufO f]sf] k|lta]bg tof gu]sf] ]jfu|fxLn] kfPsf]

Gtli6sf] b[li6sf]0faf6 sfofnon] cfkmgf] dNofIacuteg ug] gu]s]f vlb OsfO u7g gu]sf] htf

slkmot b]lvPsf 5g k|rlnt lgoddf ePsf a Jojyfsf] kfngf cfGtls lgoGq0f b[9

agfpg sfofnosf] Wofg hfg hL b]lvG5

9 cfGtls cfo M sfofnon] fhj cnLsf] ki6 clen]v fvL cnL sd tf]lsPsf] dod a+s

bflvnf ugkb5 cflys sfoljlw P]g ) tyf lgodfjnL )^$ cgf sg klg sfofnodf

+slnt fhj f]xL lbgdf aIacute bflvnf ugkg] Jojyf ePsf]df ufpFF ljsf ldltn] Iacutelnt

fhjnfO aIacute bflvnf g guL f]xL sd sfofno ~rfngdf vr ug] u]sf] b]lvof] fy

fhj Iacutengdf +nUg sdrfLxn] blgs cn u]sf] fhj aIacute bflvnf u]sf] ldlt vNg]

uL clen]v gfv]sf]n] sg sdrfLn] Iacuteng u]sf] fhj sg ldltdf aIacute bflvnf eof] sg

sdrfLn] aIacute bflvnf ug afFsL 5 eGg] olsg ug glsg] xgfn] sdrfLut fhj cnL

bflvnfsf] blgs clen]v fVgkb5 o DjGwdf b]lvPsf Joxf]fx lgDg cgf 5g

71 cflys sfoljlw P]g ) sf] bkmf -$_ adf]lhd cfˆgf] lhDdfdf cfPsf] sfL gubL f]xL

lbg jf Tosf] ef]lnkN6 oyfyfgdf bflvnf gu]sf] b]lvg cfPdf DalGwt tfns sfofno jf

ljefuLo k|dvn] bz lbgDd 9Lnf] u]sf] eP bz k|ltzt hljfgf uL f] bflvnf ug nufpFg]

kGw| lbgDd l9nf] u]sf] eP kGw| k|ltzt hljfgf uL f] d]t bflvnf ug nufpFg] kGw|

lbgeGbf a9L l9nf] u]sf] eP kRrL k|ltzt hljfgf uL gub bflvnf ug nufO ssf] dfqf

cgf k|rlnt sfgg adf]lhd ljefuLo sfafxL d]t ug ufpg Sg] Jojyf x]sf] 5

gukflnsfn] sDKo6 k|0ffnLaf6 lanEuml uL o jif =()ndash cfDbfgL clen]v u]sf]dWo]

cf=j=sf] cGtDddf =)^ndash dfq aIacute bflvnf u]sf] b]lvPsf]n] bflvnf ug afFsL fhj

=^)$ampndash P]gadf]lhd bflvnf ugkb5

72 gukflnsf yfkgfsf] qmddf PsLs[t ePsf yfgLo tx kg+rgfcGtut uflePsf ufpFF

ljsf ldlt xsf] kf]vL xf6ahf lgsfL nufotsf 7]Ssfxaf6 ut ljutb]lv s] slt sd

sf] sFu cn pk ug afFsL 5 gukflnsfn] f]sf] Jojlyt kdf clen]v fvL cn

pksf] sfafxL ugkg]df Totf] clen]v fv]sf] b]lvPg ufpFF ljsf ldltxaf6 f]sf] clen]v

lnO gukflnsfsf] clen]v d]t PsLs[t uL afFsL sd cnLsf] sfafxL ugkb5

gukflnsfdf 7]s]bfn] Psdi7 sd gjemfO lstfaGbL kdf aemfPsf] cjyfdf d]t )

k|ltzt 56 lbPsf] b]lvbf pQm sff]af lgod+ut b]lvPg

73 gukflnsfn] o cf=j=sf] k6s] jfL s tyf 8s ddt bt 7]Ssf cfXjfg u]sf]df aeGbf

a9L cIacute saf]n ug] ljzfn sG6laquoSgnfO f] 7]Ssf lbg] lg0fo u]sf] kfOof] f] 7]s]bfn] k]z

u]sf] )ampamp sf] s rQmf k|df0fkq z+sfkb b]lvg cfPsf]n] cfGtls fhj ljefusf]

j]afO6df Kofg r ubf lgh kmd d=c=sdf btfePsf] t )^ gtfj0fb]lvsf] d=c=s ljj0f

aemfPsf] b]lvPg d=c=s ljj0f gaemfO cfGtls fhj ljefun] s rQmf k|df0fkq hfL

ug] Jojyf gePsf]n] lghsf] srQmf k|df0fkq pk 5fglag ugkb5

74 o jif af]nkq cfXjfg uL 7]Ssf aGbf]at ulPsf hgf 7]s]bfxaf6 cn ug afFsL x]sf]

=^$)ampndash k|rlnt lgodfgf hljfgflxt cn pk ugkb5

10 dNo clej[l4 s M dNo clej[l4 s P]g ) sf] bkmf -_ adf]lhd yfgLo lgsfo jf

g]kfnlyt cGtfli6laquoo +3 +yf jf lgof]u jf g]kfn sf jf dNo clej[l4 s gnfUg] jtsf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 214

sff]af ug] fjhlgs +yfgxn] dNo clej[l4 s nfUg] jt jf ]jf laqmL ubf s cn

pk ugkg] Jojyf x]sf] 5 gukflnsfn] cfGtls cfDbfgLtkm nufpFsf] o jifsf] cfo

7]Ssfdf d=c=s cn pk guL 7]Ssfafktsf] sd dfq cnpk u]sf] b]lvPsf]n] dNo

clej[l4 s afktsf] =)ndash DalGwt 7]s]bfaf6 cn pk uL fhj vftfdf bflvnf

ugkb5

11 wf6L M cflys sfoljlw lgodfjnL )^$ sf] lgod ^^-_ df pklgod -_ adf]lhdsf] Dofbleq

wf6L lkmtf lng gcfPdf lgod amp adf]lhdsf] sfoljlw ckgfO sfofno k|dvn] fhjdf cfDbfgL

afFWgkg] Jojyf 5 gukflnsfdf ut ljut jifb]lvsf] wf6L lkmtf ug afFsL] b]lvof] wf6L

vftfdf hDdf ePsf] sltko sdx cfo 7]Ssf cGtut k|fKt wf6LnfO cfo 7]Ssfsf] sddf

ldnfg ugsf] nflu DalGwt 7]s]bfn] lgj]bg lbPsf] eP tfklg f] sd wf6L vftfaf6 cfDbfgL

vftfdf sdfGt u]sf] kfOPg hsf] sf0f wf6L vftfsf] dfHbft )amp kmfNu0f amp Dd

=3887487ndash ku]sf] b]]lvG5 t kmfNu0f kl5 dn vftfdf hDdf ePsf] dfHbftdWo] lkmtf ug

afFsL wf6Lsf] ljj0f agfO sd olsg uL sdfGt ugkg]df Psdi6 =))))))ndash dfq

sdfGt u]sf] kfOof] gukflnsfn] wf6Lsf] gfdgfd]L ljj0f agfO wf6L kmkmfs ugkb5

12 jfL fwg M jfL tyf oftfoft Jojyf lgodfjnL )^ sf] bkmf (-_ adf]lhd sg sfL

sfofnosf] gfddf btf eO btfsf] k|df0fkq k|fKt g]kfn sfsf] jfldTj ePsf] jfLnfO

sfL jfL elgg]5 f]xL] bkmfsf] pkbkmf adf]lhd sfL jfLsf] klxrfgsf] nflu f]

jfLsf] cufl8 tyf k5fl8 cgrLndash sf] v08 -3_ df n]lvPadf]lhd ]tf] Kn]6df ftf] cIf

cIacutedf n]lvg kg] Jojyf ePsf] eP klg gukflnsfn] fljssf ufpFF ljsf ldltxsf]

gukflnsfsf] gfddf sfod x]sf yfg df]6fOsnx gukflnsfsf] gfddf btf sfod

x]sf] yfg Jofsxf] nf]8 yfg 6laquoofS6sf] lghL gDaKn]6 k|of]udf cfOx]sf] b]lvPsf] xFbf

P]gn] tf]s]adf]lhd gDaKn]6 kljtg ugkb5

13 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf

tyf yfgLo ljsf dGqfnosf] r=g+=amp ldlt )amp sf] kqsf] aFbf g+= cgf )ampamp

Dd sfod x]sf] uf=la= sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6

cfGtls n]vfkLIf0f ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg]

Jojyf ldnfpgsf] nflu klkq ePsf] b]lvG5 lhNnf ljsf ldlt dn+ujfn] )amp( df

afxo n]vfkLIfs lgolQm uL b]xfocgfsf fljssf ufpFF ljsf ldltxsf] n]vfkLIf0f ufO

n]vfkLIf0f kflgtlds eQmfgL u]sf] b]lvof] lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f

zfvfaf6 ugkg] ufpFF ljsf ldltsf] cfGtls n]vfkLIf0f ufO afx|o n]vfkLIfsaf6 kflgtlds

afkt Gbk rxafsf] =)(ndash gtLk uf=la==sf] =$ndash uL hDdf =$ndash vr

n]Vg lgodDdt b]lvPg

14 lan ekfO M gukflnsfn] vr ubf vrsf Ssn lan ekfOx +nUg fvL vr n]Vgkg]df

Ssn lan ekfO a]u ljleGg eQmfgLdf =amp$amp()ndash vr n]v]sf] xFbf f]sf] Ssn lan ekfO

nufotsf k|df0fx k]z u]sf] b]lvPg f] vrsf] Ssn ljn ekfO k]Zf ugkb5

141 gukflnsfn] vr ubf vrsf Ssn lan ekfOx +nUg fvL vr n]Vgkg]df Ssn lan ekfO

j]u ljleGGf j6f ef=g+= ldltaf6 =amp)ndash vr n]v]sf] xFbf f]sf] Ssn lan ekfO

nufotsf k|df0fx k]z ugkb5

15 s jLhs M fjhlgs vlb lgodfnjL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL

xhf kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btf k|df0fkq k|fKt u]sf

JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf 5 gukflnsfn] ljleGg j6f

ef=g+= ldltaf6 =^(amp(ndash eQmfgL vr n]v]sf]df d=c=sdf btf ePsf] JolQm kmdaf6

vlb uL d=c=jLhs lnPsf] kfOPg ctM lgoldt Jojyf cgf s nfUg] jt vlbdf

clgjfo kdf s jLhs lngkb5

151 gukflnsfn] ljleGg $ ef=g+= ldltaf6 =$)amp)ndash tyf gukflnsfn] d=c sdf btf

gePsf] sfˆn] xf]6nnfO =amp)))ndash vr n]v]sf] 5 ctM lgoldt Jojyf cgf s nfUg] jt

vlbdf clgjfo kdf s jLhs lngkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 215

16 clu|d s M cfos P]g ) sf] bkmf adf]lhd ]jf zNs eQmfgL ubf k|ltzt s

jLhs ePsf] v08df = k|ltztsf] bn] clu|d s ssectL ugkg] bkmf (-_ adf]lhd aflGbf

JolQmn] 7]Ssf jf sf afkt krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn

sddf = k|ltztsf bn] sssectL ugkg] Jojyf 5 gukflnsfn] ljleGGf ef=g+= ldltaf6

=ndash vr eQmfgL ubf pkf]Qm adf]lhdsf] s s6[f uL eQmfgL ugkg]df s s6[f guL

eQmfgL ulPsf]n] safktsf] =^)ndash cn uL fhj bflvnf ugkb5

17 sdrfL sNof0f sf]if M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^-_ cgf

sdrfL sNof0f sf]ifsf] gfddf yfkgf xg] cIfo sf]ifdf yfgLo lgsfon] k|To]s jif sDtLdf

cfˆgf]] sfofnonfO cfjZos kg] Ps dlxgfsf] tnj afasf] sd hDdf ugkg] 5 pklgod

adf]lhd ToL yfkgf ePsf] sf]ifaf6 yfgLo lgsfosf sdrfLnfO pkbfg lbOg] Jojyf

x]sf] 5 yfgLo tx kg+rgfcGtut axyjf gukflnsfdf fljssf bOj6f )amp fndf

gukflnsf u7g xFbf uflePsf rfj6f ufpFF ljsf ldltxn] sdrfL sNof0f sf]ifdf ut

ljutb]lv s] slt sd sg aIacutedf hDdf u]sf 5g f]sf] ljj0f tyf sd gukflnsfdf k|fKt

gePsf]n] sdrfL sNof0f sf]ifsf] sd olsg ug lsPg

18 clu|d s M cfos P]g ) sf] bkmf adf]lhd ef8f eQmfgLdf ) k|ltztsf bn] bkmf

(

-_ adf]lhd aflGbf JolQmn] 7]Ssf jf sf afkt krf xhf kofFeGbf a9Lsf] sd eQmfgL

lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr k|ltztsf bn] sssectL ugkg] Jojyf 5

gukflnsfn] ljleGg ef=g+= ldltaf6 =amp())ndash vr eQmfgL ubf pkf]Qm adf]lhdsf]

s ssectf uL eQmfgL ugkg]df s ssectf guL eQmfgL ulPsf]n] safktsf] =((($)ndash cn

uL fhj bflvnf ugkb5

19 dNo clej[l4 s M dNo clej[l4 s lgodfjnL )$ sf] lgod amp-_ adf]lhd btf ePsf]

JolQmn] sg jt jf ]jf cfklt ubf s clws[tn] cGoyf jLs[t u]b]lv afx]s k|fksnfO

cgrLndash s df]lhdsf] 9fFrfdf s aLhs lbgkg] Jojyf 5 sfofnon] ljleGg

cfkltstfaf6 =^))ndash jt tyf ]jf vlb ubf xftn] n]v]sf] jLhs g+= fvL d=c=s

Iacuteng u]sf] b]lvg cfPsf] xFbf Totf z+sfkb lanaf6 cn u]sf] d=c=s fhj bflvnf u]

gu]sf] olsg ug glsg] ePsf]n] cfGtls fhj sfofnoaf6 f] d=c=s sd bflvnf ePsf]

Joxf]f k|dfl0ft eO cfpgkg] cGoyf Totf] jLhsaf6 eQmfgL ulPsf] dNo clej[l4 s

=$)^)ndash cn pk uL fhj bflvnf ugkb5

20 cDalGwt vr M gu If]qeGbf aflxsf] afudtL ojf Sna sdofnfO gu klifbaf6 ah]6

ljlgof]hgDd klg guL kFhLut sfoqmdaf6 cDalGwt vfgf vr xnef8fafktsf] sd

eQmfgL uL =$^)))ndash vr n]]v]sf]n] pQm vr lgoldt b]lvPg ty gu klifbaf6 ah]6

ljlgof]hg u]dfq vr ugkb5

21 ljt0f clen]v M ckfEumltf xof]u sfoqmdaf6 XjLnr]o yfg 6laquofOfOsn yfg fd jk

fo nufotsf ^ hgf JolQmnfO ljt0f ug gukflnsf af]8 a7sn] )amp$$ df lg0fo

u]adf]lhd =^)))ndash vr n]vL ckfEuml ]jf ldltnfO eQmfgL u]sf] 5 pQm fdfgx nlIft

dxn] k|fKt u]sf] clen]v tyf klrokqsf] k|ltlnlk k]z gePsf]n] f]sf] k|df0f k]Zf ugkb5

22 ef8f s M jLs[t b ljZn]if0f nfut cgdfg k|fljlws dNofIacuteg gfkL lstfa sfoDkGg

k|ltj]bg befpkq Demftf FnUg guL n]v]sf] =amp(^)ndash dWo] =()))ndash f]gL laN8

P08 OlGhlgolEuml Odf8f]n nlntkaf6 (^ 306f gfnf kmfO ug 8f]h ef8fdf k|of]u u]sf]

egL pQm kmdnfO =()))ndash eQmfgL vr n]v]sf] 5 gfnf kmfOsf] nflu nlntkaf6

8f]h NofPsf] eGg] sf ljZjgLo gePsf] tyf cfos P]g ) adf]lhd 8f]hsf] ef8f

eQmfgLdf ) k|ltzt s ssectf ugkg]df = k|ltztn] =)ndash dfq ssectf u]sf]n] gku

safktsf] sd =^)ndash DalGwt JolQmaf6 cn uL fhj bflvnf ugkb5

23 lhGL cfDbfgL M vlbsf] nfut cgdfg tof uL afudtL XodkfOk pBf]uaf6 )) PdPd

8fO sf] ) yfg ^)) PdPdsf] yfg XodkfOk vlb uL =amp(^ndash vr n]v]sf]df vlb

u]sf] fdfg sxfF k|of]u eof] f] DalGw k|fljlws k|ltj]bg tof u]sf] b]lvPg sfofnon] f]

sfo DalGw Kf|fljlws k|ltj]bg tof uL k]z ugkb5

24 gdgf 8s lgdf0f M gu klifbaf6 kjfwf lgdf0fdf ljlgof]lht sdaf6 j8f g+=) f]tL vf]nf

knb]lv kjtkm ) ld6 gdgf 8s -sfnf]kq] gfnf f]nf aQL j[Ifff]k0f_ lgdf0f ug

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 216

af]nkq cfXjfg ubf btf ePsf af]nkqdWo] aeGbf sd b]6df sfd ug saf]n ug] fe

sG6laquoSg axyjf sf] safx]s =$($)^ndash sf] af]nkq jLs[t uL sfofb]z ePsf] 5

lgdf0f JojfoLnfO clGtd lanDddf slxt =5496854ndash eQmfgL uL vr n]v]sf]df

of]hgfsf] ynut lgLIf0f ubf )amp$ cfiff9df lgdf0f DkGg u]sf] 8ssf] aLr aLrdf sfnf]kq]

plKsP elTsg] cjyf x]sf] b]lvPsf]n] lgdf0f JojfoLaf6 ePsf] sfo u0ftLo b]lvPg ty

sfofnon]] xFbf q6L Rrfpg] cjlwleq f] lgdf0f JojfoLaf6 ql6 Rofpgsf] nflu gukflnsfn]

kxn ugkb5

25 jLs[t sfoqmd M sfofnon] gu klifbaf6 jLs[t of]hgf tyf sfoqmdxdf dfq vr ugkb5

gu klifbn] aLpm lahg ljt0f ug ah]6 kflt u]sf] b]lvbFg tyflk sfofnon] ufoqL s[ifs

dxFu Demftf uL wfgsf] lapm ljt0fdf =)))))ndash eQmfgL uL vr n]v]sf]n] pQm vr

lgodDdt b]lvPg

26 cfgkflts ssectL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf pkef]Qmf

ldlt dfkmt ~rflnt cfof]hgfxdf Demftfcgf pkef]Qmfn] ugkg] of]ubfgeGbf sd sfd

ePdf sfofnon] lbg] hggtdbfg sddf d]t cfgkflts lxfaaf6 ssectf uL eQmfgL lbgkg]

Joayf 5 of] aif sfofnon] pkef]Qmf ldltFu u]sf] Demftf cgf ugkg]eGbf sd sfd

ePsf] cayfdf d]t pkef]Qmf ldltnfO lbg] cgbfgdf cgkflts ssectL guL eQmfgL u]sf]n]

ljleGg of]hgfdf a9L eQmfgL ePsf] =^))(ndash cn ugkb5

27 sfoDkGg k|lta]bg M fahlgs vlb P]g )^ tyf lgodfjnL )^$ cgf lgdf0f sfo ubf

sfoDkGg e clGtd lan eQmfgL ePkl5 f]sf] sfoDkGg k|lta]bg jf sfo jLsf k|lta]bg

tof uL eQmfgL ugkb5 sfofnon] ljleGg $ of]hgfxsf] sfoDkGg k|lta]bg tof gufO

=^ndash eQmfgL lbPsf] b]]lvPsf]n] lgodfgf sfo DkGg k|lta]bg k]z ugkb5

28 rfn k|s[ltsf] vr M cflys sfolalw lgodfjnL )^$ sf] lgod df vr sd jLs[t

ah]6leq kb5 vr ug ah]6 afFsL 5 eg] clwsf k|fKt clwsfLn] vr ug lgsff lbgkg]

Joayf x]sf] 5 sfofnon] kFhLut zLifsaf6 lrof gftf afktsf] vr =))))ndash rfn

vr n]v]sf]n] lgodDdt b]lvPg

29 fdu|L lat0f M gukflnsf If]qleq vNnf lbzfdQm agfpg] p2]Zon] g=kf=sf b]xfosf a8fxdf

zfrfno lgdf0f DaGwL fdu|Lx vlb uL laleGg pkef]QfxnfO lat0f uL lat0fsf]

sfoDkGg u]sf] b]lvof] ToL latlt fdu|Lxaf6 DalGwt JoQmLxn] zfrfno lgdf0f u]

gu]sf] Joxf]f vNg cfPg zfrfno DaGwL lgdf0f fdu|Lx vlbsf] dVo p2]Zo pknAwL

zfrfno lgdf0f xg xf] ty ljleGg ef=g= ldltdf latlt =()))ndash sf] zfrfno

lgdf0f fdu|Laf6 zfrfno lgdf0f ePsf] k|flalwssf] lkmfl lxtsf] sfoDkGg k|lta]bg k]z

ugkb5

Gbk rxjf ufpFF ljsf ldlt

30 cflys xfotf M ufpFF ljsf ldltn] ufpFF klifbaf6 fhglts bn ltgsf eft[[ +u7g tyf

sdrfL +u7gnfO cflys xfotf egL ljlgof]hg u]sf] b]lvbFg o jif uf=la==n] yfgLo

lgsfo sdrfL +3nfO cflys xfotfafkt =$)))ndash vr n]v]sf] lgoldt b]lvPg sfofnon]

ufpFF klifbaf6 DalGwt sfo xfotfsf] nflu ljlgof]hg uL vr n]Vgkb5

31 s jLhs M fjhlgs vlb lgodfjnL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL

xhf kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btf k|df0fkq k|fKt u]sf

JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf 5 ufpFF ljsf ldltn] hoxgdfg

xf8j]oaf6 =amp)ndash sf] ld]G6 58 vlb u]sf]df d=c=s= jLhs gePsfn] pQm vr

lgodDdt b]lvPg lgodadf]lhd dNo clej[lcent s btf k|df0fkq k|fKt u]sf JolQm kmd +yf

jf sDkgLaf6 dfq vlb ugkb5

32 clu|d s M cfos P]g ) sf] bkmf adf]lhd ef8f eQmfgLdf ) k|ltztsf bn] ]jf

zNsdf k|ltztsf bn] bkmf (-_ adf]lhd aflGbf JolQmn] 7]Ssf jf sf afkt krf

xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr k|ltztsf

bn] sssectL ugkg] Jojyf 5 gukflnsfn] ljleGg ef=g+= ldltaf6 vr eQmfgL ubf

pkf]Qm adf]lhdsf] s s6[f uL eQmfgL ugkg]df s s6[f guL eQmfgL ulPsf]n] safktsf]

=)$^ndash cn uL fhj bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 217

33 bflvnf M ufpFF ljsf ldltn] ljleGg ldltdf ssectf uL fv]sf fdflhs Iff s =amp)ndash

sdrfL ~ro sf]if ssectL =$)$ndash aLdf =$)))ndash cGo s =$amp^ndash d]t =)^ndash

DalGwt sfofnodf bflvnf ugkb5

34 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 dfnkf]t cnL nut cWofjlws gfv]sf]n] o jif s] slt dfnkf]t cnL xgkg] xf] olsg

xg s]g eg] cn ePsf] dfnkf]t =amp^$ndash lhNnf dGjo ldltdf k7fpg kb5

gtLk ufpFF ljsf ldlt

35 cfifwL pkrf M ufpFF klifbsf] lg0focgf ufpF ljsf ldlt lrj cf dxDdb cGfLnfO

cfifwLpkrf vr afkt =)))ndash eQmfgL uL vr n]v]sf] 5 cfifwL pkrf vrafktsf]

sd lghfdtL lstfavfgfdf clen]vfFsg ugsf] nflu ljj0f eL k7fpgkg]df lghfdtL

lstfavfgfdf clen]v guL cfifwL pkrf vr =)))ndash eQmfgL u]sf]n] ljj0f lghfdlt

lstfavfgfdf k7fO clen]v fVgkb5

36 afn +If0f eQf M fdflhs Iff sfoqmd ~rfng sfoljlw )^( adf]lhd kfFr jif pd]

kf gePsf blnt afnaflnsfnfO fdflhs Iff eQf j[lt cgbfg lbg] Jojyf x]sf] 5 ufpFF

ljsf ldltn] eQf lat0f clen]vsf] l=g+= b]lv ^ Ddsf kfFr jifeGbf dflysf hgf

afnaflnsfxnfO =)) sf bn] b]lv dlxgfDd uL hDdf dlxgfsf] sd a9L eQmfgL

u]sf] ekfO k]z uL k|f==uf]ljGb fosf] k]ZsL km5of6 u]sf]n] a9L eQmfgL u]sf] =))ndash

cn ugkb5

37 lan ekfO M cflys sfolalw lgodfjnL )^$ sf] lgod ^ cgf |]tfFu +nUg lan ekfO

hf]8 hDdf uL olsg ePkl5 dfq vr n]Vgkb5 o DaGwL yk Joxf]fx lgDg cgf x]sf

5g

371 vfg]kfgL tyf kmfO sfoqmdcGtut DoflrEuml km08 afkt vfg]kfgL tyf kmfO jR5tf tyf

dGjo ldltnfO =amp)))ndash eQmfgL u]sf]df f]sf] lan ekfO +nUg u]sf] kfOPg ctM vr

n]v]sf] =amp)))ndash afasf] lan ekfO +nUg ugkb5

372 nlIft ju sfoqmdcGtut s]lGb|o cfoj]b lrlsTfnon] cfof]hgf u]sf] pkrf lzlj ~rfngdf

+nUg lan ekfOcgf =))))ndash dfq vr n]Vgkg]df =$))ndash vr n]vL lan ekfOeGbf

a9L vr n]v]sf] =)))ndash cn ugkb5

3673 ufpFF ljsf ldlt ejg jfolEuml tyf sDkfp08 jfn Jojyfkgdf k|f==uf]ljGb fonfO

=))))ndash eQmfgL uL vr n]]v]sf]df lan ekfO j]u eQmfgL uL vr n]v]sf]n] lan ekfO

+nUg ugkb5

38 dfnkf]t M yfgLo jfoQ zfg P]g ) sf] bkmf df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t

jf eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 o jif cn ePsf] dfnkf]t =ampndash dWo] =ndash lhNnf dGjo ldltdf k7fpg

kb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 (( nfv xhf a]h b]lvPsf]df k|flDes

k|ltj]bg pknJw ufPkl5 = nfv xhf km5of6 u]sf]n] = sf]8 ampamp nfv xhf km5of6 ug

afFsL x]sf] 5 f]dWo] cn ugkg] =$ nfv ( xhf lgoldt ugkg] =amp nfv ^ xhf k]ZsL

= sf]8 ampamp nfv ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 218

anf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft =$ nfv xhf of] jifsf] cfo = sf]8 amp nfv amp^

xhf d]t = sf]8 (^ nfv xhf cfDbfgL ePsf]df =) sf]8 $ nfv xhf vr eO =

sf]8 nfv amp^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 n]vfkLIf0f M cflys sfolalw P]g ) sf] bkmf ^ cgf k|To]s sfonon] a k|sfsf cfondash

Joosf] tf]lsP ad]flhdsf] n]vf cflys ljj0f k]z uL dxfn]vfkLIfssf] sfofnoaf6 clGtd

n]vfkLIf0f ufpg kb5 o gukflnsf cGtutsf flassf bfdf uf=la= cgfx

uf=la= ldhfk uf=la= u9xLof uf=la=xsf] d]t n]vf cflys ljj0f k]z uL

n]vfkLIf0f ufpg dxfn]vfkLIfssf] sfofnosf] ldlt )amp$( sf] kqaf6 cgf]w ulPsf]df

pNn]lvt uf=la= xsf] n]vf |]tf k|fKt gePkl5 kgM ldlt )amp$ sf] kqaf6 n]vf

cflys ljj0f k]z ug tf]s]tf ubf d]t n]vf cflys ljj0f k|fKt xg gcfPsf]n] b]xfosf

flas uf=la= xn] u]sf cflys sff]afsf] n]vfkLIf0f xg s]sf] 5g lhDd]af JolQmn]

n]vfkLIf0f ufpg kb5

2 PsLs[t cfondashJoo M o gukflnsfsf] sfofnon] cfˆgf] vrsf] zLifsut cflys ljj0f 56[f

56[ tof u]sf]df f]sf] PsLs[t cfondashJoo ljj0f tof u]sf] 5g f] tof gu]sf]n] PsLs[t

kdf cfo Joo afFsLsf] lylt olsg xg s]sf] 5g

3 dfHbft M sfofnosf] vrsf] zLifs ut cfondashJoo ljj0f cgf o jifsf] cDbfgL

=^ndash vr =$$ampamp(amp(ndash eO =^amp$)ndash afFsL x]sf]df a+s 6]6d]G6 k]z

gePsf]n] a+s dfHbft le8fpg lsPsf] 5g a+s 6]6d]G6 lnO dfHbft olsg ugkb5

4 lhDd]jfL M o sfofnon] PsLs[t cfondashJoo ljj0fdf cgfx ufpFF ljsf ldlt ldhfk

uf=lj=xaf6 dfHbft k|fKt ePsf] b]vfPsf]df pQm ufpFF ljsf ldltsf] n]vfkLIf0f k|ltj]bg cgf

kmfNu0f amp df dflxt xFbf dfHbft b]lvPsf] sdeGbf gukflnsf sfofnon] =$$$ndash a9L

sd k|fKt b]vfPsf]n] f] kms sdsf] DjGwdf ki6 k|df0f k]z ugkb5

5 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o gukflnsf cGtut j8f sfofno

tyf fljssf ) j6 ufpFF ljsf ldltxdWo] ( n] )amp kmfug amp Ddsf] a+s gubL lstfadf

hf]8 hDdf gu]sf] vrsf] kmfF6jfL -d=n]=k=kmf=g+=_ k]ZsL afFsLsf] ljj0f -d=n]=k=kmf=g+=$_

gagfPsf] fy a+s gubL lstfa lhGL vftf d]t k|dfl0ft u]sf] b]lvPg haf6 cflys sff]af

lgod+ut g ePsf] 5 eGg lsPg o DaGwdf tfns sfofnon] j8f dfkmt xg] cflys

sff]afnfO lgoGq0f ugkb5

6 cfGtls cfo M o jif sfofnon] k|tt u]sf] |]tf cgf cfGtls cfo fhj wf6Lsf]

sff]af ePsf] b]lvPg ufpFF ljsf ldltxsf] cfGtls n]vfkLIf0f k|ltj]bg cgf dfnkf]t

bt JolQmut 36gf btf bt 7]Ssf cGo cfo zLifsdf cfGtls cfo eO x]sf] b]lvPsf]df

o gukflnsfdf dfof]hg eP kZrft sg cfGtls cfo cfhg u]sf] b]vfPsf] 5g ty

ufpFF ljsf ldltx o gukflnsfsf] j8fdf kljtg ePsf]n] DalGwt j8fxaf6 j

k|sfsf cfDbfgL lb k|fKt uL cfDbfgL eP gePsf] olsg uL n]vfkLIf0f ufpgkb5

7 xtfGt0f ndash cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf ufEg]

lg0fo ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf sfofno

uflePsf] lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf ldnfpg

kg] pNn]v 5 g]kfn sfn] )ampamp ut]b]lv fljssf ufpFF ljsf ldltxnfO gofF

+rgf cgf gukflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug nufpFsf]df

fljssf ^ ufpFF ljsf ldltdf a+s dfHbfttkm =)()ndash cfGtls |f]ttkm

=$$ndash d]t afFsL x]sf] sd =)^^(ndash gukflnsfsf] vftfdf bflvnf ugkb5

8 cfGtls lgoGq0f M gukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf

ekbf] k|efjsfL agfpgkb5 o gukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf

sfofnosf] nIo tyf sfoqmdsf] af]df ]jfu|fxL+u cGtlqmof sfo ug] gu]sf] sfofnon]

p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg gu]sf] sfo ljj0f tof uL sdrfLxnfO

clwsf lhDd]jfL glbPsf] e|d0f clen]v gfv]sf] vrsf] ah]6 lxfa tof gu]sf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 219

gukflnsf cGtut ufpFF ljsf ldltxn] lhGL lgLIf0f uL lhGL fdfg Jojlyt ugkg]df

f] u]sf] 5g gukflnsfn] lhGL bflvnf k|ltj]bgdf lnln]jf bflvnf +Vof fvL bflvnf

k|ltj]bg Jojlyt gu]sf] ]jf k|jfx k|lqmof a[4 tyf ckfEumldqL gx]sf] ]jf k|jfx wfsf] nflu

OG6g]6 jf j]ea]sf] dfWodaf6 a+slNks Jojyf gckgfPsf] htf slkmot b]lvPsf 5g

k|rlnt lgoddf ePsf a Jojyfsf] kfngf cfGtls lgoGq0f b[9 agfpg sfofnosf] Wofg

hfg hL b]lvG5

9 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

aFbf g+=( df gukflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfggcgf cfˆg cfGtls

n]vfkLIfsaf6 ufpg kg] Jojyf u]sf] 5 o gukflnsfsf] cfGtls n]vfkLIf0f ePsf]

kfOPg o jif ljljw sf0fn] cfGtls n]vfkLIf0f ug glsPsf] Joxf]f sfofnon] hgfPsf]

5 cfufdL cflys jifb]lv lgodfgf cfGtls n]vfkLIf0f ufO clGtd n]vfkLIf0fsf] nflu

k]z ugkb5

10 clu|d s M cfos P]g ) sf] bkmf amp cgf eQmfgL lbPsf] sddf clu|d s ssectL

ugkg] Joayf 5 sfofnon] sfofno fdfg vlb u]afkt laSsL 6]8nfO =$))ndash eQmfgL

u]sf]df clu|d s =^$$ndash ssectL ugkg]df =^^ndash dfq ssectL u]sf]n] gku s =^ndash cn uL

bflvnf ugkb5

11 ef8f s M cfos P]g ) cgf afL fwg ef8fdf lnPafkt ef8fs s6[L ugkb5

sfofnosf sfosfL clws[t lai0f k| a]lbn] sfofnofdfg 9afgL afkt uf8Lef8fdf lnO

=))))ndash vr n]Vbf cfos P]g ) cgf f] sf] ) k|ltztn] =)))ndash ef8f s

ssectL gu]sf]n] cn uL bflvnf ugkb5

12 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf

tyf yfgLo ljsf dGqfnosf] r=g+= amp ldlt )amp sf] kqsf] aFbf g+= cgf

)ampamp Dd sfod x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6

cfGtls n]vfkLIf0f ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg]

Jojyf ldnfpgsf] nflu klkq ePsf] b]lvG5 lhNnf ljsf ldlt dn+ujfn] )amp( df

afxo n]vfkLIfs lgolQm uL fljssf ufpFF ljsf ldltxsf] n]vfkLIf0f ufO

=$ndash n]vfkLIf0f kflgtlds eQmfgL u]sf] b]lvof] lhNnf ljsf ldltsf] cfGtls

n]vfkLIf0f zfvfaf6 ugkg] ufpFF ljsf ldltsf] cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6

ufpFbf tfns dGqfnoaf6 ePsf] lgb]zgsf] kfngf ugkb5

13 eQf eQmfgL M yfgLo tx kgFrgf xFbf fljssf ufpFF ljsf ldltx )ampamp b]lv

gukflnsf tyf ufpFFkflnsfdf uflePsf 5g oL uflePkl5sf] calwsf flassf ^

uf=la==sf] lran] eQmfgL lnFb cfPsf cWoIf eQf tyf blgs e|d0f eQf kfpg ldNg] cfwf

b]lvFbg ty pQm eQf afktsf] =^))ndash cn pk ugkb5

14 kmfF6afL M sfofnon] sdrfLxnfO tna eQf eQmfgL ubf ssectf u]sf] s=+ sf]if gf=n= sf]if

afktsf] sd DalGwt lgsfoxnfO k7fpFbf s=+ sf]if gf=n=sf]ifsf] kmfF6afL ljj0f

DalGwt lgsfonfO sd bflvnf u]sf] a+s efr cflb cfwfet k|df0fx vrsf] efrfy

FnUg uL fVgkb5 sfofnon] s=+ sf]if tyf gf=n= sf]ifsf] sd vr n]Vbf pQm k|df0f FnUg

guL uf]Zaff efr dfq FnUg u]sf]n] vrsf] ki6ofO vNg cfPg

15 lan ekfO M cflys sfolalw lgodfjnL )^$ sf] lgod ^ cgf sfofnon] aLs[t ah]6af6

vr n]Vbf lan ekfO lxtsf] |]tf fVgkb5 sfofnon] ljleGg ef=g+= ldltdf vrsf]

lan ekfO FnUg guL =(amp()ndash vr n]v]]sf]n] f] vrsf] k|df0f k]z ugkb5

16 xf]l8ordf af]8 M cFz OG6k|fOh]hsf] lan cgf yfg xf]l8ordf af]8 vlb afkt =^))ndash vr

n]v]sf]df pQm xf]l8ordf af]8 lhGLdf cfDbfgL gafFw]sf] xf]l8ordf af]8 aem]sf] aemfPsf] klg

gb]lvPsf]n] pQm vrsf] ki6ofO k]z ugkb5

17 dNo clea[lb s M d=c=s P]g ) tyf lgodfjnL ) cgf btf ePs]f JoQmLn] sff]af

ubf ltkassf] s jLhs hfL uL lan cFssf] k|ltzteGbf al9 d=c=s bfaL ug ldNbg

anf g=kf=( sf] 8s ddt tyf u|fe]n]sf] sfo ug] lgdf0f JoafoL sdn]z lgdf0f ]jfn]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 220

jLhs g+ ldlt )amp$ df hfL u]sf] jLhssf] dNo =))^$ndash sf] k|ltztn]

=$)ndash dfq d=c=s bfaL ugkg]df =amp$ndash d=c=s bfaL u]sf]n] al9 bfaL u]sf]

uL lnPs]f d=c=s =amp^ndash cn uL bflvnf ugkb5

18 nfut cgdfg M fahlgs vlb P]g )^ lgodfjnL )^$ cgf of]hgfsf] sd vr

n]Vbf jLs[t nfut cgdfg gfkL lstfa sfoDkGg k|lta]bg lan ekfO cflb FnUg u] dfq

vr n]Vgkb5 ufpFF ljsf ldlt df ~rflnt $ of]hgfxsf] nut Ol6d]6 jLs[t gePsf]

sfoDkGg k|ltj]bg klg +nUg gu]sf]n] oL =amp)ndash vr n]lvPsf] sd lgoldt

b]lvPg ty tL of]hgfxsf] aLs[t nfut cgdfg gfkL lstfa sfoDkGg k|lta]bg k]z

ugkb5

19 cfgkflts ssectL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod cgf

pkef]Qmf ldlt dfkmt ~rflnt cfof]hgfxdf Demftfcgfsf] of]ubfgeGbf sd sfd ePdf

sfofnon] lbg] hggtdbfg sddf d]t cfgkflts lxfaaf6 ssectf uL eQmfgL lbgkg] Joayf

5 of] aif sfofnon] pkef]Qmf ldltFu u]sf] Demftf cgf ugkg] sfdsf] sd vnfO

Demftf ug] u]sf] kfOPg fy pkef]Qmf ldltaf6 sDtLdf ) eGbf sd sfd ePsf] cayfdf

d]t pkef]Qmf ldltnfO lbg] cgbfgdf cgkflts ssectL guL eQmfgL u]sf]n] j6f of]hgfdf

ePsf] a9L eQmfgL =amp()^)ndash cn ugkb5

20 f]em vlb M fahlgs vlb P]g )^ sf] bkmf -_df of] P]g o P]g cGtut ag]sf] lgod

adf]lhd vlb ubf k|ltkwf lldt xg] uL 6qmf6qmf kfL vlb ug gxg] tyf fahlgs vlb

lgodfjnL )^$ sf] lgod df = nfvDd nfut cgdfg ePsf] dfnfdfg jf kfdz

]jf f]em vlb ug lsg] f]eGbf al9 =) nfvDdsf] dfnfdfg jf ]jf lnaGbL

befpkqsf] dfWodaf6 vlb ugkg] Joayf 5 sfofnon] o aif ljleGg $ ef=g+= ldltdf

=)()ndash dfn fdfg vlb ubf lnaGbL k|s[ofaf6 vlb guL lw k6s k6s uL vlb

u]sf] xFbf pQm sfo lgodDdt b]lvg cfPg

21 s jLhs M dNo clej=l4 s P]g ) sf] bkmf $[ cgf k|To]s btf+ ePsf]] JolQmn]

tf]lsPsf] cjyfdf afx]s sg jt jf ]jf cfklt+ ubf+ k|fksnfO+ aLhs lbgkg]+ Jojyf 5

sfofnon] cfkltstfaf6 laleGg kFhLut fdfg vlb u]sf]df cfkltstfsf] s jLhs s]d]6

tyf xftn] n]v]sf] kfOPsf]n] d=c=s dfof]hg eP gePsf] olsg xg s]g ty

=)$$ndash sf] dNo clej[l4 s dfof]hgsf] k|df0f k]z ugkb5

22 DklQ xtfGt0f ndash yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] aFbf

g+=ampamp df gukflnsf sfod x+bf f] leq dflxt ePsf fljssf ufpFF ljsf ldltxsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf gukflnsfdf jtM xtfGt0f xg] tyf

pQm lhGL nut vftf )amp$ cf dfGtleq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] 5 egL pNn]v u]sf]5 g]kfn sfn] )ampamp ut] b]lv fljssf ufpFF ljsf

ldltxnfO gofF +rgf cgf o anf gukflnsfdf ufEg] lg0fo ePsf] cflys sff]af

xtfGt0f ug nufpFsf]df pQm ufpFF ljsf ldlt sf] vrxg] gxg] lhGL lstfjdf pNn]lvt

3 hUuf df]6 df]6fOsn 6]lnlehg sDKo6 Nofk6k lk|G6 bfh f]kmf htf kFhLut

fdfg dnGb kmlgl+u nufot ljleGg lsldsf lhGL fdfgsf] nut tof uL xtfGt0f

ug nufpFsf] b]lvPg lhDd]jf sdrfLaf6 cljnDa o gukflnsfdf bflvnf ugkg] b]lvG5

23 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon]

ljleGg sdrfL Pj+ +yfnfO ljleGg sfdsf] lgldQ ut ljutdf lbPsf] k]ZsL =19294039ndash

tyf o jif lbPsf] k]ZsL =2533200ndash xfnDd klg km5of6 u]sf] b]lvPg pQm k]ZsL

lgod () cgf cfjZos sfafxL uL cn km5of6 ugkb5

24 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf]

jFbf g+=( df gukflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfggcgf cfˆg cfGtls

n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsjf6 ufpg

kg] Jojyf u]sf] 5 ufpFF ljsf ldltxsf] )amp gtfj0fb]lv )amp kmfNu0f amp Ddsf] |]tf

lh=lj==sf] lg0fo cgf ut cflys jifsf n]vfkLIfsxaf6 n]vfkLIf0f ufO k|ltj]bg lnPsf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 221

kfOof] pQm k|ltj]bgdf pNn]v ePsf] Joxf]fx pk sg sfafxL ePsf] kfOPg ty f]

k|ltj]bgdf pNn]lvt Joxf]fx pk sfafxL ugkb5

25 ut ljutsf] a]h M sfofnoxn] utljutsf] clGtd n]vfkLIf0f k|ltj]bgdf cf+NofOPsf

a]hxsf] nut fvL lgodfgf cfjZos sfafxL uL km5of6 ugkb5 o gukflnsfdf

dflxt ePsf fljssf ufpFF ljsf ldltxsf] ut ljut jifxsf] clGtd n]vfkLIf0f

k|ltj]bgdf cfNofOPsf]dWo] km5of6 ug afFsL a]hxsf] nut fvL km5of6 ug gukflnsfn]

Wofg lbgkb5

jnf ufpFF ljsf ldlt

26 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 sfofnodf cfDbfgL ePsf] dfnkf]t sd dWo] k|ltztn] xg] =ampamp^^ndash lhNnf dGjo

ldltdf k7fpg kb5

27 clu|d s ndash cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos

l~rt sf]if bflvnf ugkb5 sfofnon] ljleGg sdrfLjf6 fdflhs Iff s j7s eQf

tyf ljleGg Knfojf6 eQmfgLdf s6[L u]sf] cflys jif )amp)amp sf] =()ndash o jifsf]

=amp( d]t =(()^ndash fhj vftfdf bflvnf ugkb5

28 sfoDkGg k|lta]bg M fahlgs vlb P]g )^ tyf lgodfjnL )^$ cgf lgdf0f sfo

ubf sfoDkGg e clGtd lan eQmfgL ePkl5 f] sf] sfoDkGg k|lta]bg jf sfo jLsf

k|lta]bg tof uL eQmfgL ugkb5 sfofnon] of]hgfxsf] =)))))ndash sf] sfoDkGg

k|lta]bg tof guL eQmfgL lbPsf] b]]lvPsf]n] lgodfgf sfo DkGg k|lta]bg k]z ugkb5

29 bflvnf M sdrfLxsf] tnj eQmfgLdf s6[L u]sf +ro sf]if =$ndash cfos s6[L

=ampndash d]t =ndash DalGwt vftfdf bflvnf ugkb5

xlycfn ufpFF ljsf ldlt

30 dfnkf]t M sfofnodf cfDbfgL ePsf] dfnkf]t sddWo] k|ltztn] =(^ndash lh=lj==df

k7fPsf] kfOPg pQm sddWo] =^ndash k|f== dgf]h sdf lhDDff x]sfn]] lghaf6 cn uL

lgodfgf dod lhNnf dGjo ldltdf k7fpg kb5

31 clu|d s ndash cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos

l~rt sf]if bflvnf ugkb5 sfofnon] ljleGg sdrfLaf6 fdflhs Iff s j7s eQf

tyf ljleGg Knfojf6 eQmfgLdf s6[L u]sf] )ampamp sf] =$ndash o jifsf] =amp^ndash

d]t =(ampndash fhj vftfdf bflvnf u]sf] k|df0f k]z ugkb5

32 ut ljutsf] a]h M sfofnon] ^ hgf sdrfLsf] ut ljutsf] a]h =ampampampndash xfnDd klg

cn u]sf] kfOPg ty pQm sd cn uL fhj vftfdf bflvnf xgkb5

33 sdrfL +~ro sf]If M k|f== dgf]h sdf gtLjftjsf] tnajf6 ~ro sf]if s6[L u]sf]

=$$ndash +~ro sf]if vftfdf bflvnf ugkb5

5tfgf ufpFF ljsf ldlt

34 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 sfofnodf cfDbfgL ePsf] dfnkf]t sddWo] k|ltztn] =)ndash lh=lj==df k7fPsf]

kfOPg pQm sd lgodfgf dod lhNnf dGjo ldltdf k7fpg kb5

35 sdrfL ~ro sf]if M ~ro sf]if s6[L u]sf] =amp()ampndash ~ro sf]if vftfdf bflvnf bflvnf

ugkb5

36 clu|d s M ljleGg sdrfLxaf6 s s6[L u]sf] =ndash xfnDd klg fhj vftfdf bflvnf

ugkb5

37 eQmfgL afFsL M cfondashJoo ljj0f cgf ljleGg JolQmxnfO =amp^))))ndash eQmfgL afFsL

b]vfPsf]df sfofnon] jftljs ljn ekfO x]L eQmfgL ug ldNg] ePdf dfq lgodfgf eQmfgL

ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 222

crnu9 ufpF ljsf ldlt

38 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 sfofnodf cfDbfgL ePsf] dfnkf]t sd dWo] k|ltztn] =)(ndash lhNnf dGjo

ldltdf k7fpg kb5

39 ssectL bflvnf M sfofnon] hgf sdrfLsf] )amp kmfNu0fsf] tnj eQf vr n]vL s=+=sf]if

^(ampndash fdflhs Iff s =ndash s6[L u]sf]df kgM ah]6 vr 36fPsf]n] =amp(ndash fhj

vftfdf bflvnf ugkb5

ldhfk ufpF ljsf ldlt

40 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 sfofnodf cfDbfgL ePsf] dfnkf]t sddWo] k|ltztn] =^^ndash lhNnf dGjo ldltdf

k7fpg kb5

u8lxof ufpF ljsf ldlt

41 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 sfofnodf cfDbfgL ePsf] dfnkf]t sd dWo] k|ltztn] =ampndash lhNnf dGjo ldltdf

k7fpg kb5

8dlof ufpF ljsf ldlt

42 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v

5 sfofnodf cfDbfgL ePsf] dfnkf]t sd dWo] k|ltztn] =)^ndash lhNnf dGjo

ldltdf k7fpg kb5

43 ut ljutsf] a]h M sfofnosf] ljj0f cgf ljleGg JolQmsf] gfddf ut ljutsf] a]h

=^)^ndash xfnDd klg km5of6 ePsf] gb]lvPsf]n] lgodfgf cn km5of6 ugkb5

44 ljn ekfO M yfgLo lgsfo cflys k|fg lgodfjnL )^$ sf] lgod -_ -_ adf]lhd vr

ubf vrsf] lan ekfO lxt n]vf fVgkg] pNn]v 5 x]=kf]=df ljBt h8fgsf] nflu ljBt

sfofnodf =)))ndash hDdf u]sf] egL vr n]v]sf]df sd hDdf u]sf] k|df0f gePsf j8f

g+=amp sf] gfnf lgdf0fsf] sd cf Pg lgdf0f ]jf n]dk $ nfO eQmfgL elg =^)^ vr

n]v]sf]df ljn ekfO nufotsf k|df0f +nUg gePsf] dlGb lgdf0fsf] nfut cgdfg gfkL

lstfa tyf sfoDkGg k|lta]bg k]z gePsf] =())) d]t =)ndash vrsf] k|df0f

k]Zf ugkb5

44

1

cf]=l8=Pkm=sf] nflu lrj gtL fd phg nfO k]ZsL egL =amp^()ampndash eQmfgL lbPsf]df

cf]=l8=Pkm= sfd gePsf] elg ljljwdf =))))ndash vr n]lv =^^()ampndash dfq lkmtf u]sf]df

ljn ekfO gePsf] =))))ndash tyf s[lif ]jf s]Gb| u8lxofsf] k|f== cho sdf l+xnfO

lgMzNs cfiflw ljt0fsf] nflu elg =)))ndash eQmfgL lbO vr n]v]sf]df cfiflw vlbsf] lan

tyf cfiflw ljt0f u]sf] =)))ndash d]t )))ndashsf] ekfO k]z ugkb5

44

2

ljleGg of]hgfxsf] afFsL sd eQmfgL lbgsf] nflu elg vr n]v]sf]df ljn ekfO k|df0f j]u

=^)ndash gub lgsfnL gubjf6 ljleGg $ Eff=g+= ldltdf =amp($ndash vr ePsf]

b]lvPsf]df =$amp^ndash sf] k|df0f +nUg gePsf] tyf j6f uf]Zjf efrjf6 tnj eQf

nufotsf =$ampndash vr n]v]sf]df ljn ekfO k]z ugkb5

45 clu|d s M lzj kfjtL dlGb lgdf0f fdu|L vlb u]sf] )ampamp sf] afFsL sd egL ze

nIdL xf8josf] -Kofg g++ d]t gvn]sf]_ gub pwff] ljn cgf =()ndash vr n]v]sf]df

ze nIdL xf8a]osf] lan eQmfgL ubf = k|ltztn] =$$^ndash nIdL OlGhlgoo jszksf]

=)ndash sf] lu|n vlbsf] Kofg lan cgf =)ndash vr n]v]sf]df lan eQmfgL ubf

= k|ltztn] =(^ndash clu|d s ssectL gePsf]n] =($ndash cn ugkb5

46 sfoDkGg M nIdL OlGhlgoo jszksf] =) sf] lu|n vlbsf] Kofg ljn cgf

=)ndash vr n]v]sf]df u|Ln vlbsf] nfut cgdfg gfkL lstfa tyf sfoDkGg k|lta]bg

k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 223

47 cfos M sfggL Nnfx afkt egL lblnk sdf emfnfO =^))ndash eQmfgL vr n]v]sf]df f]sf]

k|ltztn] =(ampndash s s6[L gu]sf]n] f] cn uL fhj vftfdf bflvnf ugkb5

48 sfoDkGg k|lta]bg M fahlgs vlb P]g )^ tyf lgodfjnL )^$ cgf lgdf0f sfo

ubf sfoDkGg e clGtd lan eQmfgL ePkl5 f] sf] sfoDkGg k|lta]bg jf sfo jLsf

k|lta]bg tof uL eQmfgL ugkb5 sfofnon] ljleGg amp of]hgfxsf] sfoDkGg k|lta]bg tof

guL =(^^ampndash eQmfgL lbPsf] b]]lvPsf]n] lgodfgf sfo DkGg k|lta]bg k]z ugkg]

49 clu|d s M cfos P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos l~rt

sf]if bflvnf ugkb5 sfofnon] ljleGg ef=g+= ldltdf ePsf] vrdf s s6[L uL afFsL

sd dfq ah]6 vr n]Vg] u]sf]] 5 pQm s s6[L sd =^^$ndash cfGtls fhj sfofnodf

bflvnf ugkb5

50 ut aifsf] sd M sfofnon] eQmfgL afFsLsf] ljj0f d=n]=k=km=g+= k|dfl0ft guL ljleGGf

ef=g+= ldltdf hgf sdrfLsf] ut cflys jifsf] tnj eQf vr n]v]sf] =amp($ndash

lgodDdt b]lvPg

dwjgL ufpF ljsf ldlt

51 clu|d s M cflys ljj0f cgf kflgtlds s =ampndash clu|d cfo s =(ndash fhj

vftfdf bflvnf ug afFsL x]sf] b]lvPsf]n] =$^ndash fhj bflvnf ugkb5

52 df]jfOn vlb M kFhLuttkmaf6 Sofgef 6]laquo8sf] ljhs cgf ufpF ljsf ldlt lrj gtL

fdksf ofbjaf6 fdEuml h])Pr df]jfOn vlb u]sf] ljn cgf =()ampndash vr n]v]sf]df

lhGL bflvnf k|ltj]bg k]z ePg pQm df]jfOnsf] lhGL cfDbfgL afFwL k|df0f k]z ugkb5

53 zfrfno lgdf0f M ljleGg ef=g+= ldltdf crgf l+u lgdf0f sDkgL u8lxofnfO =($))))ndash

eQmfgL ePsf] b]lvG5 t crgf xsfL pkef]Qmf kn u8lxof -yfoL n]vf g++=303241607_

jf6 zfrfno fdu|L vlb u]sf k|lt ljn =$)ndash n] yfg ljnsf] =^()ndash jfjsf]

ljn +nUg ePsf] kfOof] pQm yfoL n]vf btf g+= a]efO6 r ubf cfbz s[ifL xsfL +yf

ln= ePsf] kfOof] zfrfno lgdf0f fdu|Lsf] b pNn]v uL crgf l+u lgdf0f sDkgL u8lxof+u

Demftf ePsf]df slt yfg tyf slt ]6 slt sd jfjsf] vlb ug] eGg] pNn]v ePsf]

kfOPg Ps sDkgL+u Demftf uL csf] pkef]Qmf ldltsf] ljn +nUg x]sf] l+u jem]sf] amp

3sf] ekfO ePsf]df yfg dfq ljn ePsf] ) xhf eGbf jl9sf] vlbdf d=c=s df btf

ePsf] kmdjf6 dfq vlb ugkg]df Kofg btfjfnf xsfL +yfjf6 vlb ePsf]df gfkL lstfj

sfo DkGg k|ltj]bg k]Zf ugsf fy =($))))ndash eQmfgLsf] k|df0f k]z ugkb5

54 clu|d s M cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos

l~rt sf]if bflvnf ugkb5 crgf xsfL pkef]Qmf kn u8lxof -yfoL n]vf

g++=303241607_ af6 =($))))ndash sf] zfrfno fdu|L vlb afktsf] sd eQmfgL u]sf]df

lgodfgf clu|d s s6[L gu]sf] =$))ndash cn uL fhj vftfdf bflvnf ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 $ nfv amp xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = nfv ( xhf lgoldt ugkg] = sf]8 ) nfv ) xhf

k]ZsL = nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 224

afUdtL gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -) nfv ^ xhf of] jif+ cfo -( sf]8 nfv )

xhf d]t -( sf]8 ( nfv ^ xhf cfDbfgL ePsf]df -( sf]8 nfv xhf vr+ eO+ -)

nfv ($ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL xtfGt0f M cflys sfolalw lgodfjnL )^$ sf] lgod df sfofnox uflePsf]

cjyfdf ufleg] sfofnon] rfn cjyfsf ddt Def lnnfd ldGxf ugkg] dfnfdfgsf]

kldf0f dNo d]t vnfO Totf] sfofno vf]h ePsf] jf uflePsf] ldltn] k+tL lbgleq

k|ltj]bg tof uL jf ug nufO DalGwt dGqfno jf ljefun] Totf] dfnfdfgsf] lhDdf lng]

lbg] Jojyf ldnfpg kg] Jojyf x]sf]5 t o gukflnsf yfkgf qmddfuflePsf sdof

9Euml|]vf]nf fh3f6 z+skufpF ljsf ldltxn] xfnDd klg cfˆgf] lhDdfdf x]sf3 hUuf

df]6 df]6fOsn 6]lnlehg sDKo6 Nofk6k lk|G6 bfh f]kmf nufot lhGL

dfnfdfgxsf] aaemfy uL gukflnsfsf] lhGL vftfdf cfDbfgL u]sf] b]lvPg

2 k]ZsL Plss0f M cflys sfoljlw lgodfjnL )^$ df ePsf] k]ZsL DaGwL Jojyf cgk

)amp kmfNug amp ut]af6 yfgLo tx kg+rgf cGtut ufpF ljsf ldltx ufleO afudtL

gukflnsf yfkgf xFbf ufpF ljsf ldlt xdf sfod x]sf] km5of6 ug afFsL k]ZsLsf]

kmfF6jfL lnO PsLs[t afFsL k]ZsLsf] ljj0f tof ugkg]df gukflnsfn] tL ufpF ljsf

ldltxsf] afFsL k]ZsL lhDd]jfL fL ljj0f tof u]sf] kfOPg

3 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ ugff]

k]6Lsfsf] k|of]u gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg gu]sf]

sfoqmd ~rfngsf] cgudg tyf kLj]If0f gu]sf] cfGtls n]vfkLIf0f k|ltj]bg tof

gu]sf] sfo ljj0f tof uL sdrfLxnfO clwsf lhDd]jfL glbPsf] lhGL lgLIf0f uL

lhGL fdfg Jojlyt gu]sf] lhGL cfDbfgLsf] +s]t k|bfg ug] gu]sf] ddt clen]v vftf

gfv]sf] lhGL xtfGt0f k|lqmofdf cfjZos k|df0f +nUg gu]sf] x]Nk 8]s gfv]sf] jflifs

vlb of]hgf tof gu]sf] ~rflnt sfoqmdsf] tf]lsPsf] dod cgudg dNofIacuteg uL gu]sf]

jflifs k|ult k|ltj]bg tof gu]sf] dNo clea[l4 s lgodfjnL )$ eQmfgLsf] hfgsfL

DalGwt cfGtls fhj sfofnodf glbPsf] lhGL lgLIf0f gu]sf] htf slkmot b]lvPsf

5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0ffnL sdhf] x]sf] b]lvof] k|rlnt P]g

lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

4 jfL fwg M jfL tyf oftfoft Jojyf lgodfjnL )^ sf] bkmf ( pkbkmf adf]lhd

sfL jfLsf] klxrfgsf] nflu f] jfLsf] cufl8 tyf k5fl8 cgrLndash sf] v08 -3_ df

n]lvP adf]lhd ]tf] Kn]6df ftf] cIf cIacutedf xgkg] Jojyf ePsf] eP klg gukflnsfn]

fljssf sdof 9Euml]vf]nf fh3f6 z+sk ufpF ljsf ldltxsf] gfddf sfod x]sf $

yfg df]6fOsnx lghL gDaKn]6 k|of]udf cfOx]sf]b]lvPsf] xFbf P]gn] tf]s]adf]lhd gDaKn]6

kljtg uL gukflnsfsf] gfddf jfL btf gfdfL ug hL b]lvG5

5 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf

tyf yfgLo ljsf dGqfnosf] ldlt )amp sf] kqsf] aFbf g+= cgf )ampamp Dd

sfod x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6 cfGtls

n]vfkLIf0f ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg] Jojyf

ldnfpgsf] nflu klkq ePsf] b]lvG5 lhNnf ljsf ldlt dn+ujfn] afxo n]vfkLIfs lgolQm

uL $ fljssf ufpF ljsf ldltxsf] n]vfkLIf0f ufO n]vfkLIf0f kflgtlds =)amp)ndash

eQmfgL u]sf] lgoldt dfGg lsPg

6 clu|d s M cfos P]g ) sf] bkmf (-_ adf]lhd aflGbfJolQmn] 7]Ssf jf sf afkt

krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj

kfFrk|ltztsf bn] sssectL ugkg] Jojyf 5 gukflnsfn] yfg dfp06]g afOs vlb uL

=))))ndash -d=c=s lxt_ eQmfgL u]sf] tffafa vltj8fnfO u|fe]n cfkltafkt eQmfgL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 225

u]sf] =())ndash df s ssectL gu]sf] =($ndash DalGwt cfkltstfFu cn pk uL fhj

bflvnf ugkb5

7 s jLhs M dNo clej[l4 s lgodfjnL )$ sf] lgod amp-_ adf]lhd btf ePsf] JolQmn]

sg jt jf ]jf cfkltubf s clws[tn] cGoyf jLs[t u]b]lvafx]s k|fksnfO cgrLndash

s adf]lhdsf] 9fFrfdf s aLhs lbgkg] Jojyf 5 sfofnon] cfkltstfaf6 dfnfdfg

vlb ubf d=c=s jLhsdf jLhs g+= xftn] n]v]sf] b]lvg cfPsf] xFbf Totf z+sfkb lanaf6

cn u]sf] d=c=s fhj =84632ndash bflvnf u] gu]sf] olsg ug glsg] ePsf]n] cfGtls

fhj sfofnoaf6 f] d=c=s sd bflvnf dfof]hg ePsf] k|df0f k]z ugkb5

8 sdf btf M gukflnsfn] lzj zlQm d]lzgL hgn c8 P08 Knfoaf6 ckfr] df]6fOsn

vlb uL =amp())ndash -d=c=s lxt_ eQmfgL u]sf]df lgh cfkltstfn] k|ltlnlk jLhs dfq

lbPsf] lghsf] Kofg g+= -303847021_ cfGtls fhj ljefusf] j]afO6df r ubf f]

cfkltstf d=c= sdf btf x]sf] b]lvPg ctM f] cfkltstfnfO eQmfgL u]sf] d=c=s

=amp^(ndash sd cn pk uL fhj bflvnf ugkb5

9 k]ZsL afFsL M cflys sfoljlw lgodfjnL )^$ adf]lhd km5of6 xg afFsL x]sf] k]ZsL sd

csf] cflys jifdf lhDd]jfL fL km5of6 ugkg]df gukflnsf fljssf ufpF ljsf ldltn]

ut ljutdf lbPsf] k]ZsL b]xfoadf]lhdsf k]ZsL =432600ndash cn jf km5of6 u]sf] b]lvPg

ctM lgodfjnLdf tf]lsPsf] k|lqmof ckgfO of] jif ^ hgfnfO lbPsf] =18843350ndash k]ZsL

km5of6 ugkb5

sdof ufpF ljsf ldlt

10 df]afOn vlb M k|rlnt P]g tyf lgodfjnLdf ufpF ljsf ldltsf sdrfLxsf] nflu df]afOn

ljwf pknAw ufpg] Jojyf ePsf] b]lvbFg ufpF ljsf ldltn] h] amp)) Pr fdEuml df]afOn

=())ndash df vlb uL vr n]v]sf] b]lvof] vlb u]sf] df]afOn lhGL bflvnf ePsf] b]lvPg

lhGL bflvnf uL fxfos lhGL vftfdf clen]vg ugkb5

11 clu |d s M cfos P]g ) sf] bkmf (-_ adf]lhd aflGbfJolQmn] 7]Ssf jf sf afkt

krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr

k|ltztsf bn] sssectL ugkg] Jojyf 5 ufpF ljsf ldlt n] eQmfgL ubf P]gsf] pkf]Qmf

Jojyfadf]lhd =36027ndash s ssectL uL fhj bflvnf gu]sf]n] DalGwt JolQm jf kmdaf6

cn uL fhj bflvnf ugkb5

12 ljt0f ekfO M afnaflnsf sfoqmdcGtut cho jqfnoaf6 $ yfg syf l+x P08 a|bzaf6

) n jL6 xlx agynL k|f=ln=af6 vlb uL =)))ndash eQmfgL uL dx]Gb| hgtf

df=lj= hghfu[lt lg=df=lj=sf 5fqfxnfO ljt0f ugsf] nflu vlb ulPsf fdfg ljt0f

u]sf] kldf0f k]z gePsf]n] tyf nlIft ju sfoqmdaf6 yfg fo6sL vlb uL dgfn

OghL k|f=ln= =$(^))ndash d]t =^$)))ndash eQmfgL uL vr n]v]sf]df f]sf] jLs[t nfut

cgdfg nlIft dxdf fo 6sL ljt0f u]sf] u]sf] b]lvPg ljt0f u]sf] k|df0f k]z ugkb5

9Euml|]vf]nf ufpF ljsf ldlt

13 s jLhs M fjhlgs vlb lgodfnjL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL

xhf kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btfk|df0fkq k|fKt u]sf

JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf x]sf] 5 ufpF ljsf ldltn]

j6f 5kfO tyf 6]gLaf6 fdfg vlb uL =292948ndash vr n]v]sf]df lgodfjnLdf ePsf]

Jojyfadf]lhd d=c=sdf btf ePsf] kmdaf6 vlb u]sf] b]lvPg lgodsf] kfngf uL vlb

ugkb5

131 ufpF ljsf ldlt ljleGg kmdjf6 5kfO tyf 6]gL fdfg vlb uL =440891ndash vr

n]v]sf]df lgodfjnLdf ePsf] Jojyfadf]lhd d=c=sdf btf ePsf] kmdaf6 vlb u]sf]

gb]lvPsf]n] vlb k|lqmof lgoldt dfGg lsPg lgodsf] klkfngf uL vlb sfo ugkb5

14 sdrfL ~rosf]if M sdrfLxaf6 ssectf u]sf] sd dod bflvnf uL kmfF6afL k7fPkl5 dfq

DalGwt sdrfLxsf] vftfdf hDdf xg] Jojyf 5 ufpF ljsf ldltn] ssectf u]sf] =65536ndash sdrfL ~rosf]if bflvnf u]sf] aIacute efr k]z gu]sf] Pj+ kmfF6afL k7fPsf] gb]lvPsf]n] bflvnf

efr k]z uL kmfF6afL k7fpg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 226

15 fdflhs Iff s M cfos P]g ) sf] bkmf amp tyf cgrLndash sf] pkbkmf v08 -s_

pkbkmf v08 -s_ adf]lhd f]hufLsf] cfodf lglZrt sdDdsf] jflifs cfodf k|ltztsf

bn] fdflhs Iff s ssectf ugkg] Jojyf x]sf]df d]nldnfd +of]hs dsGb sdf

a9fyf]sLnfO )amp gtfj0fb]lv kmfNu0fDdsf] tnaafkt =())))ndash eQmfgL uL vr n]v]sf]df

f] s ssectf u]sf] kfOPg ctM safktsf] =())ndash cn uL fhj bflvnf ugkb5

16 rfn k|s[ltsf] vr M o jif kFhLut cgbfgdf =$$)ndash ah]6 lgsff ePsf]df

=amp^^ampndash kFhLut lgdf0fdf f] ah]6af6 =$)ndash tna eQf nufotsf k|zflgs

sfodf vr u]sf]n] ah]6 vrsf] l4fGt ljkLt vr u]sf] lgoldt b]lvPg lgodsf] klkfngf

uL ah]6 vr ugkb5

17 clu|d s M cfos P]g ) sf] bkmf (-_ adf]lhd aflGbfJolQmn] 7]Ssf jf sf afkt

krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj

kfFrk|ltztsf bn] sssectL ugkg] Jojyf 5 ufpF ljsf ldltn] ljleGg eQmfgL ubf P]gsf]

pkf]Qmf Jojyf adf]lhd =44658ndash s ssectL uL fhj bflvnf gu]sf]n] DalGwt JolQm jf

kmdaf6 cn uL fhj bflvnf ugkb5

18 s eQmfgL M dNo clej[l4 s P]g ) tyf lgodfjnL )$ cgf d=c=sdf btf ePsf]

JoQmLn] at jf ]jf cfktL ubf ltkassf] jLhs hfL ugkb5 sfofnon] af6nfnaGbL

6laquo]8lnIacuteaf6 df]6fOsnsf] kf6 vlb uL vr n]v]sf]df tf]lsPsf] 9fFrfdf s jLhs k|fKt guL sf]6]zg lansf] cfwfdf d=c=seQmfgL u]sf]n] =)ndash fhj bflvnf gxg] ePsf] xFbf

eQmfgL u]sf] d=c=s sd cn uL fhj bflvnf ugkb5

fh3f6 ufpF ljsf ldlt

19 7]Ssf 56 M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod amp)-_ adf]lhd 7]s]bfn]

Demftfsf] dodf 7]scgfsf] Dk0f 7]s sd Psdi6aemfPdf cflrTo x]L a9Ldf bz

k|ltztDd 56 lbg lsg] Jojyf 5 ufpF ljsf ldltn] lusectL afnjf lgsfL s 7]Ssf

cGtut kf]vfh pk|]tLFu =amp)))ndash jflifs aemfpg] uL Demftf ePsf]df lghn] uL rf

lstfdf =amp)amp)))ndash aemfPsf] b]lvPsf] xFbf lgodfgf Demftfsf] dodf 7]s sd Psdi6

aemfPdf dfq a9Ldf bz k|ltztDd 56 lbgkg]df lstfaGbL kdf aemfpFbf d]t =amp))ndash

56 lbPsf]n] lgod ljkLt 56 lbPsf] sd 7]s]bfaf6 cn ugkb5

20 s jLhs M fjhlgs vlb lgodfnjL )^$ sf] lgod ( cgf fjhlgs lgsfon] aL

xhf kFofeGbf a9L dNo kg] jt jf ]jf vlb ubf dNo clej[lcent s btfk|df0fkq k|fKt u]sf

JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf x]sf] 5 ljljw fdfg vlb uL

=99000ndash vr n]v]sf]df lgodfjnLdf ePsf] Jojyfadf]lhd d=c=sdf btf ePsf] kmdaf6

vlb u]sf] gb]lvPsf]n] vlb k|lqmof lgoldt b]lvPg lgodsf] klkfngf uL vlb sfo

ugkb5

21 sdrfL ~rosf]ifM sdrfLxaf6 ssectf u]sf] sd dod bflvnf uL kmfF6afL k7fPkl5 dfq

DalGwt sdrfLxsf] vftfdf hDdf xg] Jojyf 5 ufpF ljsf ldltn] sfofno xfos

fd axfb fgfdusf] )amp gtfj0fb]lv kmfNu0fDdsf] sdrfL ~rosf]if =$(ndash bflvnf

u]sf] b]vfPsf]df f]sf] aIacute efr k]z gu]sf] Pj+ kmfF6afL k7fPsf] gb]lvPsf]n] bflvnf efr

k]z uL kmfF6afL k7fpg kb5

z+sk ufpF ljsf ldlt

22 hUuf vlb M vfg]kfgL pkef]Qmf ldltnfO hUuf vlbsf] nflu ljlgof]lht sd =$)))))ndash

eQmfgL lbPsf]df pkef]Qmf ldltsf] )amp sf] a7saf6 k |ltw =)) sf bn] ) w

hUuf vlb ug] lg0fo ePsf]df k |ltw =$))))ndash sf bn] vlb uL eQmfgL u]sf]n] lg0fo

u]sf] sdeGbf =amp))) ndash a9L eQmfgL uL vr n]v]sf] lgodDdt b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 227

23 lan ekfO M ufpF ljsf ldltn] ljleGg fdu|L vlb uL ) kmdnfO =752490ndash lan

ekfO j]u tyf lan ekfOeGbf a9L vr n]v]sf] kfOof] oL vr n]lvPsf] sd DalGwt

JolQmaf6 cn pk uL jf lgoldt uL km5 of6 ugkb5

24 clu |d s M cfos P]g ) sf] bkmf (-_ adf]lhdaflGbfJolQmn] 7]Ssf jf sf afkt

krf xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj

kfFrk|ltztsf bn] sssectL ugkg] Jojyf 5 ufpF ljsf ldltn] eQmfgLdf P]gsf] pkf]Qmf

Jojyf adf]lhd =5005ndash s ssectL uL fhj bflvnf gu]sf]n] DalGwt JolQm jf kmdaf6

cn uL fhj bflvnf ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv amp xhf a]h b]lvPsf]df k|flDes

k|ltj]bg pknJw ufPkl5 = nfv ( xhf km5of6 u]sf]n] = sf]8 amp nfv amp xhf km5of6

ug afFsL x]sf] 5 f]dWo] cn ugkg] = nfv lgoldt ugkg] =amp nfv xhf k]ZsL =

sf]8 nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 228

uf]8tf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft - nfv ) xhf of] jif+ cfo - sf]8 ( nfv ) xhf

d]t - sf]8 $ nfv ^) xhf cfDbfgL ePsf]df - sf]8 nfv amp xhf vr+ eO+ - nfv

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o gukflnsf cGtut j8f sfofno

tyf fljssf j6 ufpFF ljsf ldltxn] )amp kmfug amp Ddsf] a+s gubL lstfadf hf]8

hDdf gu]sf] vrsf] kmfF6jfL k]ZsL afFsLsf] ljj0f gagfPsf] fy a+s gubL lstfa lhGL vftf

d]t k|dfl0ft u]sf] b]lvPg haf6 cflys sff]af lgod+ut g ePsf] 5 eGg lsPg o

DaGwdf tfns sfofnon] j8f dfkmt xg] cflys sff]afnfO lgoGq0f ugkb5

2 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ sfofnosf]

nIo tyf sfoqmdsf] af]df ]jfu|fxL+u cGtlqmof sfo gu]sf] sfofnon] p2]Zo k|flKtdf

cfOkg] Defljt hf]lvdx klxrfg gu]sf] ah]6 lgsff dodf gePsf] sfo ljj0f tof

uL sdrfLxnfO clwsf lhDd]jfL glbPsf] sfoqmd ~rfng ug kofKt do k|fKt

gu]sf] e|d0f clen]v gfv]sf] ah]6 lxfa tof gu]sf] lhGL lgLIf0f uL lhGL fdfg

Jojlyt gu]sf] ufpF+ kflnsfn] lhGL bflvnf k|ltj]bgdf lnln]jf bflvnf +Vof fvL bflvnf

k|ltj]bg Jojlyt gu]sf] ]jf k|jfx k|lqmof a[4 tyf ckfEumldqL gx]sf] ]jf k|jfx wfsf] nflu

OG6g]6 jf j]esf] dfWodaf6 a+slNks Jojyf gckgfPsf] cfGtls n]vfkLIf0f gufPsf]

~rflnt of]hgfxsf] vrsf] fdflhs kLIf0f fjhlgs n]vfkLIf0f gufPsf] htf slkmot

b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0ffnL sdhf] x]sf] b]lvof] k|rlnt

P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

3 s bflvnf M a8f lrj gtL levfL fptsf] gfdf x]sf] k]ZsL km5fo6df lakGg dlxnf lsf]L

lzIff tyf jb]lzs f]huf DaGwL ltglbg] tflnddf k|lzIfsx ^ hgfnfO eQf ljt0f ubf

$^ndash sf] k|ltzt kfLgtlds s ssectL gu]sf] sd =)($ndash cn ugkb5

4 k]ZsL M k|f== gtL uL z+s fptsf] gfddf a8f sfofno ejg ll6ofdf ejg ddt k]ZsL

=)))))ndash lgodfgf km5of6 ugkb5

lfl6of ufpF ljsf ldlt

5 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df

sfL sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL lhi6 pknjw gePsf]n]

)ampamp sf] n]vfkLIfs k|ltj]bg cgf clen]lvs0f ePsf] =^(^^^ndash tyf o

sfofnotkm =1696626ndash cflys jifsf] cGtDd k]ZsL km5of6 gePsf]n] lgod cgf

km5of6 ugkb5

uf]8tf ufpF ljsf ldlt

6 dfnkf]t M sfofnon] of] jif =ndash cnL ePsf]df o jifdf =$amp)ndash tyf ut jifsf]

afFsL = ndash d]t =$(ndash lhNnf dGjo ldltdf bflvnf ePsf] b]lvPg pQm sd

bflvnf ugkb5

7 s M sfofnon] vj ck]6 k|]zaf6 r]s fO6 vlb =^$ndash sf] clu|d cfo s =)

n] xg] sd $ampndash cn u]sf] b]lvPg pQm sd cn uL fhj bflvnf ugkb5

8 ljn ekfO M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+

clwsf k|fKt clwsfLaf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVgkg] pNn]v 5

afsf] nrsf agfpg] sfdsf]nflu nfu]sf] vr =amp)))ndash sf] eQmfgLdf =amp)))ndash sf] dfq

ljn ePsf]n] ljn ekfO a]usf] afFsL =))))ndash cn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 229

9 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf F6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 JoflQxn] lnPsf] k]ZsL =amp)$(ndash

cflys jifsf] cGtDd km5of6 gePsf]n] lgod cgf km5of6 ugkb5

10 of]hg ~rfng M ufpF ljsf ldltaf6 ~rflnt qmdfut of]hgfx o sfofnoaf6 5gf6

ePsf of]hgfx ~rfng uL eQmfgL vr n]v]sf]df pQm of]hgfx sg cjyfdf 5g f]sf]

ljj0f tof u]sf] b]lvPg hn] ubf cfˆgf] If]qleq cfufdL lbgdf of]hgf 5gf6 ubf bf]xf]f]

kg] bf]xf]f] eQmfgL xg] ~rflnt of]hgfsf] xfnsf] lylt cjnf]sg xg Sg] b]lvbg ty

~rflnt DkGg of]hgfxsf] clen]v fVgkb5

11 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf]

aFbf g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg cfGtls

n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6 ufpg

kg] Jojyf u]sf] 5 ufpF+ ljsf ldltxsf] )amp$ gtfj0fb]lv )amp kmfNu0f amp Ddsf]

|]tf lh=lj==sf] lg0fo cgf ut cflys jifsf n]vfkLIfsxaf6 n]vfkLIf0f ufO k|ltj]bg

lnPsf] kfOof] ty f] k|ltj]bgdf pNn]lvt Joxf]fx pk sfafxL ugkb5

12 ljutsf] a]h M sfofnoxn] utljutsf] clGtd n]vfkLIf0f k|ltj]bgdf cfFNofOPsf a]hxsf]

nut fvL lgodfgf cfjZos sfafxL uL km5of6 ugkb5 rGb|gu ufpFkflnsfdf dflxt

ePsf ufpF ljsf ldltxsf] ut ljut jifxsf] clGtd n]vfkLIf0f k|ltj]bgdf cfFNofOPsf]

km5of6 ug afFsL a]hxsf] nut fvL km5of6 ug ufpFkflnsfn] Wofg lbgkb5

aubx ufpF ljsf ldlt

13 dfnkf]t M ut cflys jif sf]bflvnf ug afFsL =)$ndash of] jifsf] =)ndash d]t =$ndash

sd bflvnf ugkb5

14 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 8s ddt sfofsf]nflu uf=lj== lrj

Togffo0f fxn] lnPsf] =))))ndash k]ZsL km5of6 ugkb5

15 s M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos ssectL ug+kg+] Jojyf

5 fgs OG6k|fOh]haf6 df]6fOsn vlb etmfgLubf =())ndash sf] clu|d cfos

=$^ampndash cn uL bflvnf ugkb5

16 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 ( sdrfLxn] ljleGg sfoqmd ~rfng

ug lbPsf] ut jifDdsf] k]ZsL km5of6 ug afFsL x]sf] =()))ndash of] jif sdrfLsf]

gfddf x]sf] =$())ndash lgodfgf km5of6 ugkb5

axfbk ufpF ljsf ldlt

17 cfos M cfos P]g ) sf] bkmf ( cgf eQmfgL sddf clu|d cfos ssectL ug+kg+]

Jojyf 5 sfofnon] ljleGg eQmfgLdf sssectL u]sf] =ampndash fhj vftfdf u]sf] k|df0f

k]z ugkb5

18 ljn ekfO M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+

clwsf k|fKt clwsfLaf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVgkg] pNn]v 5

sfofnon] hfgsL dlGbsf] =))))ndash eQmfgLsf] k|df0f sfuhft k]z ugkb5

19 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 ljleGg sdrfLxn] lnPsf] k]ZsL

=)(ampamp^(ndash dWo] sdrfLn] of] jif lnPsf] =()amp))ndash k]ZsL d]t cflys jifsf]

cGtDd km5of6 gePsf]n] lgod cgf km5of6 ugkb5

fdjg ufpF ljsf ldlt

20 dfnkf]t M ufpF ljsf ldltn] rfn cflys jifdf dfnkf]t cnL =(ndash sf] k|ltztn]

lhNnf dGjo ldltdf bflvnf ugkg] = ndash bflvnf u]sf] kfOPg pQm sd bflvnf

ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 230

21 cfos M kFhLuttkm uf]=ef=g+=$ ldlt )ampamp df ljj0f k]z uL km5of6 ePsf] sddWo]

=)amp)))ndash sf] = k|ltzt =$)^ndash clu|d cfo s bflvnf ugkb5

22 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 ljleGg $ JoflQmxn] lnPsf] k]ZsL

=$)ndash cflys jifsf] cGtDd km5of6 gePsf]n] lgod cgf km5of6 ugkb5

f]xjf ufpF ljsf ldlt

23 dfnkf]t M rfn cf=j=df dfnkf]t cnL sd =$$^ sf] k|ltztn] lhNnf dGjo

ldltdf bflvnf ugkg] =)ndash ut jifsf] afFsL sd =)ndash d]t hDdf sd =^ndash

bflvnf u]sf] kfOPg

24 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf+6jfL k]z uL km5of+6 ug ufpg kg] Jojyf 5 ut ljutdf ) sdrfLxn] lnPsf]

k]ZsL =1492633ndash tyf o cflys jifdf ^ hgf sdrfLsf gfddf x]sf] =$)))ndash

cflys jifsf] cGtDd km5of6 gePsf]n] lgod cgf km5of6 ugkb5

a]njf hJbL ufpF ljsf ldlt

25 dfnkf]t M rfn cf=j=df dfnkf]t cnL sd =(ndash sf] k|ltztn] lhNnf dGjo ldltdf

bflvnf ug b]lvPg bflvnf ug afFsL =)(ndash bflvnf uL k|df0f k]z ugkb5

26 k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf+6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 ^ sdrfLxn] ljutdf lnPsf] k]ZsL

=1742842ndash tyf sdrfLn] o jif lnPsf] =641612ndash k]ZsL cflys jifsf] cGtDd

km5of6 gePsf]n] lgod cgf km5of6 ugkb5

eujltk ufpF ljsf ldlt

27 ljutsf] k]ZsL M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod [ cgf k]ZsL sdsf] kmf F6jfL k]z uL km5of+6 ug ufpgkg] Jojyf 5 sdrfLxn] lnPsf]

k]ZsL =(ndash cflys jifsf] cGtDd km5of6 gePsf]n] lgod cgf km5of6 ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =$ nfv ^ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = xhf lgoldt ugkg] = nfv ^ xhf k]ZsL = nfv ^ xhf x]sf]

5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 231

rGb|gu ufpF+kflnsf

n]vfkLIf0f k|ltj]bg

ufpF+kflnsfsf] ut jifsf] dfHbft =$ nfv ($ xhf of] jifsf] cfo =^ sf]8 ( nfv xhf

d]t =amp sf]8 nfv xhf cfDbfgL ePsf]df = sf]8 amp^ nfv amp xhf vr eO = sf]8 ^

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o gukflnsf cGtut j8f sfofno

tyf fljssf $ j6 ufpFF ljsf ldltxn] )amp kmfug amp Ddsf] a+s gubL lstfadf hf]8

hDdf gu]sf] vrsf] kmfF6jfL -d=n]=k=kmf=g+=_ k]ZsL afFsLsf] ljj0f -d=n]=k=kmf=g+=$_ gagfPsf]

fy a+s gubL lstfa lhGL vftf d]t k|dfl0ft u]sf] b]lvPg haf6 cflys sff]af

lgod+ut g ePsf] 5 eGg lsPg o DaGwdf tfns sfofnon] j8f dfkmt xg] cflys

sff]afnfO lgoGq0f ugkb5

2 cfGtls cfo M o jif sfofnon] k|tt u]sf] |]tf cgf cfGtls cfo fhj wf6Lsf]

sff]af ePsf] b]lvPg ufpF ljsf ldltxsf] cfGtls n]vfkLIf0f k|ltj]bg cgf dfnkf]t

bt JolQmut 36gf btf bt 7]Ssf cGo cfo zLifsdf cfGtls cfo eO x]sf] b]lvPsf]df

o ufpFkflnsfdf dfof]hg ePkZrft sg cfGtls cfo cfhg u]sf] b]vfPsf] 5g ty ufpF

ljsf ldltx o ufpFkflnsfsf] j8fdf kljtg ePsf]n] DalGwt j8fxaf6 j k|sfsf

cfDbfgL lb k|fKt uL cfDbfgL eP gePsf] olsg uL n]vfkLIf0f ufpgkb5

3 cflys ljj0f M sfofnon] k]z u]sf] wf6Lsf] cflys ljj0f cgf sn cfDbfgL =$(^ndash

b]lvPsf]df pQm sff]afnfO PsLs[t cfondashJoo ljj0fdf d]t dfa]z u]sf] b]lvPg

4 dfHbft M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf ufEg]

lg0fo ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf sfofno

uflePsf] lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf ldnfpg

kg] pNn]v 5 g]kfn sfn] )ampamp b]lv fljssf ufpFF ljsf ldltxnfO gofF +rgf

cgf ufpFFkflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug nufpFsf]df fljssf]

lszgk uf=lj= rGb|gu ufpF ljsf ldlt df cfGtls |f]ttkm =))ndash d]t afFsL

x]sf] sd ufpFFkflnsfdf xtfGt0f u]sf] gb]lvFbf pQm sd ufpFFkflnsfsf] vftfdf bflvnf

ugkb5

5 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ nIo tyf

sfoqmdsf] af]df ]jfu|fxL+u cGtlqmof sfo gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt

hf]lvdx klxrfg uL clen]v fVg] gu]s]f e|d0f clen]v gfv]sf] vrsf] ah]6 lxfa tof

gu]sf] lhGL lgLIf0f uL lhGL fdfg Jojlyt ugkg]df f] gu]sf] ]jf k|jfx k|efjsfL

agfpg ]jfu|fxL+u cGtlqmof 3DtL ]jf fjhlgs gjfO nufotsf sfo ug] gu]sf] cfGtls

n]vfkLIf0f gufPsf] cfktssf] rL tof uL ljj0f tof gu]sf] ]afu|fxLn] kfPsf] Gtli6sf]

b[li6sf]0faf6 sfofnon] cfˆgf] dNofFsg ug] gu]sf] cflys sff]afsf] FlIfKt aflifs k|lta]bg

tof gu]sf] tnjL k|ltj]bg kflt gu]sf] gfuLs xhtfsf] nflu x]Nk 8]S gfv]sf]htf

slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof]

k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

6 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf

tyf yfgLo ljsf dGqfnosf] r=g+=amp ldlt )amp sf] kqsf] aFbf g+= cgf )ampamp

Dd sfod x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6 cfGtls

n]vfkLIf0f ufO cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg] Jojyf

ldnfpgsf] nflu klkq ePsf] 5 lhNnf ljsf ldlt dn+ujfn] )amp( df afxo

n]vfkLIfs lgolQm uL fljssf aauFh df]xgk lszgk rGb|gu ufpF ljsf ldltxsf]

n]vfkLIf0f ufO =))ndash n]vfkLIf0f kfLgtlds eQmfgL u]sf] b]lvof] lhNnf ljsf ldltsf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 232

cfGtls n]vfkLIf0f zfvfaf6 ugkg] ufpF ljsf ldltsf] cfGtls n]vfkLIf0f afxo

n]vfkLIfsaf6 ufpFbf tfns dGqfnoaf6 ePsf] lgb]zgsf] kfngf u]sf] b]lvPg

7 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] aFbf

g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg cfGtls n]vfkLIfsaf6

ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsjf6 n]vfkLIf0f ufpg kg]

Jojyf u]sf] 5 o ufpFkflnsfsf] cfGtls n]vfkLIf0f ePsf] kfOPg cfufdL cflys jifb]lv

lgodfgf cfGtls n]vfkLIf0f ufO clGtd n]vfkLIf0fsf] nflu k]z ugkb5

8 fdflhs Iff s M aauGh ufpF ljsf ldltsf sdrfLxnfO )amp sfltsb]lv cfDdsf]

tna eQf afkt =^$$)ndash vr n]v]sf]df f==s afkt k|ltzt s s6[L guL k sd

eQmfgL u]sf] kfOof] ty DalGwt sdrfLaf6 pQm sd cn uL DalGwt vftfdf bflvnf

ugkb5

9 of]hgf M ufpF ljsf ldltaf6 ~rflnt qmdfut of]hgfx o sfofnojf6 5gf6 ePsf

of]hgfx ~rfng uL eQmfgL vr n]v]sf]df pQm of]hgfx sg cjyfdf 5g f]sf] ljj0f tof

u]sf] b]lvPg hn] ubf cfˆgf] If]qleq cfufdL lbgdf of]hgf 5gf6 ubf bf]xf]f] kg] bf]xf]f]

eQmfgL xg] ~rflnt of]hgfsf] xfnsf] lylt cjnf]sg xg Sg] b]lvbg ~rflnt DkGg

of]hgfxsf] clen]v fVgkb5

10 clu|d s M cfos P]g ) sf] bkmf amp cgfsf] eQmfgL lbPsf] sddf -d=c=s

afx]s_ clu|ds ssectL ugkg] Joayf 5 pkef]Qmf ldlt dfkmt of]hgfxdf laqm]tfxaf6

laleGg lgdf0f fdu|Lx -ld]G68 O6f cflb_ afkt ufpFkflnsfn] eQmfgL ubf eQmfgLdf ssectL

ugkg] clu|d s ssectL guL eQmfgL u]sf]n] s afktsf] =^()(ndash DalGwt lhDd]af

sdrfLaf6 cn uL fhjdf bflvnf ugkb5

11 fdfg lat0f M flas f]xgk uf=la= a8f g+ b]lv ( Dd zfrfno lgdf0f ug pkef]Qmf

ldlt dfkmt zfrfno lgdf0f af fdu|Lx Uof kfOk Kofg 5qL l6 s]6 cfbL vlb b]vfO

lat0f u]sf] elg sfofnoaf6 =)^))))ndash vr n]v]sf] b]lvof] vNnf lbzfdQm If]q agfpg]

p2]Zo cgk zfrfno lgdf0fsf] nfuL fdu|Lx lat0f dfq u]sf] b]lvPsf] 5 t tL latLt

fdu|Lxsf] k|of]u uL an] zfrfno lgdf0f u]sf] k|flalws k|lta]bg gePsf]n] =)^))))ndash

cgbfgsf] bkof]u ePsf] 5 eGg lsg] lylt b]lvPg

12 sfoDkGg k|lta]bg M fahlgs vlb P]g )^ lgodfjnL )^$ cgf pkef]Qmf ldlt

dfkmt of]hgf ~rfng uL sfofnosf] cgbfg sd eQmfgL lbFbf sfoDkGg k|lta]bg lnP dfq

f] cfwfdf cgbfg sd eQmfgL lbgkb5 sfofnon] ulgsf] 3 b]lv rqm366f 8s u|fe]n

afkt pkef]Qmf ldltnfO sd eQmfgL lbFbf sfoDkGg k|lta]bg a]u eQmfgL lbPsf]n]

=amp)ndash sf] sfoDkGg k|lta]bg k]z ugkb5

13 cfgkflts ssectL] M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf pkef]Qmf

ldlt dfkmt ~rflnt cfof]hgfxdf Demftfcgfsf] of]ubfgeGbf sd sfd ePdf sfofnon]

lbg] hggtdbfg sddf d]t cfgkflts lxfaaf6 ssectf uL eQmfgL lbgkg] Joayf 5 of] aif

sfofnon] pkef]Qmf ldltFu u]sf] Demftf cgf ugkg]eGbf sd sfd ePsf] cayfdf d]t

pkef]Qmf ldltnfO lbg] cgbfgdf cgkflts ssectL guL eQmfgL u]sf]n ljleGg of]hgfdf ePsf]

a9L eQmfgL =(ampndash cn ugkb5

14 DklQ xtfGt0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] aFbf

g+=ampamp df ufpFkflnsf sfod xFbf f]leq dflxt ePsf fljssf ufpF ljsf ldltxsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsfdf jtM xtfGt0f Jojyf

5 ufpF ljsf ldltxn] cflys sff]af xtfGt0f ug nufPsf]df pQm ufpF ljsf ldltsf]

vrxg] gxg] lhGL lstfjdf pNn]lvt 3 hUuf df]6 df]6fOsn 6]lnlehg sDKo6

Nofk6k lk|G6 bfh f]kmf htf kFhLut fdfg dnGb kmlgl+u nufot ljleGg lsldsf

lhGL fdfgsf] nut tof uL xtfGt0f ug nufpFsf] b]lvPg DalGwt lhDd]jf sdrfLaf6

o ufpFFkflnsfdf bflvnf ugkg] b]lvG5

15 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 233

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon]

ljleGg sfdsf] lgldQ ut ljutDddf fljssf $ ufpF ljsf ldlt sf ljleGg sdrfL Pj+

+yfnfO =ampampampndash k]ZsL lbPsf]df xfnDd km5of6 u]sf] b]lvPg pQm k]ZsL lgod ()

cgf cfjZos sfafxL uL cn km5of6 ugkb5

16 cfGtls n]vfkLIf0f k|ltj]bg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z )amp$

sf] aFbf g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfggcgf cfkmg cfGtls

n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6 ufpg

kg] Jojyf u]sf] 5 ufpF+ ljsf ldltxsf] )amp$ gtfj0fb]lv )amp kmfNu0f amp Ddsf] |]tf

lh=lj==sf] lg0fo cgf ut cflys jifsf n]vfkLIfsxaf6 n]vfkLIf0f ufO k|ltj]bg lnPsf]

kfOof] k|ltj]bgdf pNn]lvt Joxf]fx pk sfafxL ugkb5

17 utljutsf] a]h M sfofnoxn] utljutsf] clGtd n]vfkLIf0f k|ltj]bgdf cfFNofOPsf a]hxsf]

nut fvL lgodfgf cfjZos sfafxL uL km5of6 ugkb5 ufpFkflnsfdf dflxt ePsf

ufpF ljsf ldltxsf] ut ljut jifxsf] clGtd n]vfkLIf0f k|ltj]bgdf cfFNofOPsf] km5of6

ug afFsL a]hxsf] nut fvL km5of6 ug ufpFkflnsfn] Wofg lbgkb5

df]xgk ufpF ljsf ldlt

18 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

sfofnodf cfDbfgL ePsf] dfnkf]t sd dWo] lh=lj==nfO =ampamp(ndash gk7fPsf]n] lgodfgf f]

sd dod afF8kmfF+8 uL k7fpg kb5

19 clu|d s M cfos P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos l~rt

sf]if bflvnf ugkb5 sfofnon] rfn vrtkm lxdfnog Knfosf]] =)))))ndash sf] kmlgr

vlb u]sf]df d=c=s jfx]ssf] sddf =ampndash clu|d s cn uL fhj vftfdf bflvnf

ugkb5

20 fhj bflvnf M sfofnon] lgodfgf s s6[L u]sf] sddWo] )ampamp sf] =ampndash

)ampamp$ sf] =ndash d]t =ampndash fhj vftfdf bflvnf ug afFsL b]vfPsf]df )ampamp$

sf] =ndash cflys ljj0fdf b]vfPsf] sd ufpFkflnsfdf 6laquofGkm ePsf] b]lvPsf] )ampamp

sf] =ampndash cflys ljj0fdf gb]lvPsf]n] DalGwtaf6 =ampndash cn uL fhj bflvnf

ugkb5

lszgk ufpF ljsf ldlt

21 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf ljsf ldltnfO aemfpg kg] pNn]v 5

sfofnodf cfDbfgL ePsf] dfnkf]t sddWo] lhNnf dGjo ldltnfO =(ndash k7fpgkb5

22 fdflhs Iff s M cflys P]g )amp cgf kflgtlds eQmfgLdf k|ltztn] fdflhs Iff

s ssectL ugkb5 uf=la= lra lxt laleGg sdrfLsf] tna eQf sd eQmfgL ubf

k|ltztn] fdflhs Iff s ssectL u]sf] gb]lvFbf pQm s afktsf] =^ndash cn ugkb5

23 ef8f s M cfo s P]g ) sf] bkmf cgf ef8f eQmfgL ubf ) k|ltztn] ef8f s

cn ugkb5 eLkf6L gbL snf] ddt flas lszgk uf=la= df of]hgf ~rfng ubf

8f]h k|of]u uL 8f]h ef8f =))))ndash fh gGbgL sG6Sg k|f=ln=nfO lbPsf] eQmfgLdf )

k|ltztsf bn] ef8f s afkt =)))ndash ssectL uL fhj bflvnf ugkg]df gu]s]fn] f] sd

cn ugkb5

rGb|gu ufpF ljsf ldlt

24 dfnkf]t M dfnkf]t cfDbfgLsf] gubL lb k|tt gePsf]n] f]af6 k|fKt cfDbfgL olsg xg s]sf]

5g dfnkf]t DaGwL cfDbfgL eP gePsf] olsg ugkb5

25 dfHbft M rfn vrtkmsf] cflys ljj0fdf a+s dfHbft =(ampndash b]vfOPsf]df +oQm cflys

ljj0fdf kLIff vr pNn]v u]sf]n] f] vr olsg uL k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 234

26 cgbfgsf] pkof]u M ufpF klifbsf] lg0focgf dlrdfg lx df=la rGb| gunfO eag lgdf0f

sd =)))))ndash pknAw ufPs]fdf pQm cgbfg sd bkof]u eP gePsf] olsg xg

gs]sf]n] k|df0f k]z ugkb5

27 clu|d s M cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos l~rt

sf]if bflvnf ugkb5 sfonon] pkef]Qf ldlt dfkmt ~rflnt of]hgfxdf u]sf] eQmfgLdf

clu|ds =($)ndash ssectL u]sf] gb]lvPsf]n] s afktsf] sd cn uL bflvnf ugkb5

28 sfoDkGg k|lta]bg M fahlgs vlb P]g )^ tyf lgodfjnL )^ cgf lgdf0f sfo ubf

sfoDkGg e clGtd lan eQmfgL ePkl5 f] sf] sfoDkGg k|lta]bg jf sfo jLsf k|lta]bg

tof uL eQmfgL ugkb5 sfofnon] of]hgfxsf] sfoDkGg k|lta]bg tof gufO

=))))ndash eQmfgL lbPsf] b]]lvPsf]n] lgodfgf =))))ndash sf] sfo DkGg k|lta]bg k]z

ugkb5

29 kflgtlds s M cfos P]g ) sf] bkmf amp cgf lbPsf] eQmfgLdf k|ltztn] clu|d s

ssectL ugkb5 sfofnon] gf8L tfn d2f vr afkt rGb|gu sf clgnnfn s0fsf] =)))ndash

k]=km= uL =))))ndash eQmfgL lxt hDdf =amp)))ndash vr n]v]s]fdf lghn] laleGg hgf

clejQmfnfO ax lkm afkt lbPsf] =()))ndash df k|ltztn] nfUg] s =)ndash ssectL

uL eQmfgL ugkg]df gu]sf]n] pQm s afktsf] sd cn uL fhj vftfdf bflvnf ugkb5

30 cfgkflts ssectL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf pkef]Qmf

ldlt dfkmt ~rflnt cfof]hgfxdf Demftfcgfsf] of]ubfgeGbf sd sfd ePdf sfofnon]

lbg] hggtdbfg sddf d]t cfgkflts lxfaaf6 ssectf uL eQmfgL lbgkg] Joayf 5 sfofnon]

pkef]Qmf ldltFu u]sf] Demftf cgf ugkg]eGbf sd sfd ePsf] cjyfdf d]t pkef]Qmf

ldltnfO lbg] cgbfgdf cgkflts ssectL guL eQmfgL u]sf]n] ljleGg of]hgfdf ePsf] a9L

eQmfgL =($ndash cn ugkb5

31 cGo sfofnosf] vr M cflys sfoljlw P]g ) sf] bkmf amp-_ df sfofnodf k|fKt xg cfPsf]

sd tf]lsPsf] sfddf dfq vr ug kfOg] tyf tf]lsPsf] sfd jfx]s cGo sfddf vr u]sf]

b]lvPdf lhDd]jf JolQmjf6 otf] vr cn ug lsg] Jojyf 5 sfofnon] Onfsf k|xL

sfofno elQmksf] uf8L ddtsf] nflu ddt vr afkt =))))ndash eQmfgL lbPsf] lgodDdt

b]lvPg lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] sfddf dfq vr ugkb5

jjuGh ufpF ljsf ldlt

32 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v

5 sfofnodf cfDbfgL ePsf] dfnkf]t sddWo] lhNnf dGjo ldltnfO =$)^)ndash k7fpg

kb5

33 cfGtls cfo M sfofnodf dfnkf]t tyf cGo bt gub k|fKt ePsf]df ufpF ljsf ldltsf]

dnsf]ifdf bflvnf guL ljleGg ef=g+= ldltdf rfn vftfdf 6laquofGkm uL gub =$^$ndash

vr u]sf] b]lvG5 ufpF ljsf ldltdf k|fKt xg] j k|sfsf] cfDbfgL sd dn sf]if vftfdf

cfDbfgL afFw] ah]6 ljlgof]hg cgf vr ugkg]df gb]lvPsf]n] lgodDdt b]lvPg

34 fdflhs Iff M fdflhs Iff eQf afkt lgsff ePsf] sddWo] =))ndash dfHbft x]sf]n]

lh=lj==dfkmt fhj bflvnf xgkb5

35 clu|d s M cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos l~rt

sf]if bflvnf ugkb5 sfofnon] hgf sdrfL kbflwsfLnfO rfntkmsf] tnj eQf eQmfgLdf

=^ndash clu|d s s6[L u]sf] gkfOPsf]n] f] sd cn uL fhj vftfdf bflvnf ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv ^ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =$ nfv xhf lgoldt ugkg] = nfv $) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 235

wgsfn ufpF+kflnsf

n]vfkLIf0f k|ltj]bg

ufpF+kflnsfsf] ut jifsf] dfHbft = nfv ($ xhf of] jifsf] cfo =amp sf]8 $ nfv xhf

d]t =amp sf]8 $ nfv ( xhf cfDbfgL ePsf]df =^ sf]8 ) nfv xhf vr eO =($ nfv xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 n]vfkLIf0f M cflys sfolalw P]g ) sf] bkmf ^ cgf k|To]s sfonon] a k|sfsf cfondash

Joosf] tf]lsPad]flhdsf] n]vf cflys ljj0f k]z uL dxfn]vfkLIfssf] sfofnoaf6 clGtd

n]vfkLIf0f ufpg kb5 o ufpFkflnsf cGtutsf flas uf=la=xsf] d]t n]vf cflys

ljj0f k]z uL n]vfkLIf0f ufpg dxfn]vfkLIfssf] sfofnosf] )amp$( sf] kqaf6 cgf]w

ulPsf]df tf]lsPsf] doleq uf=la==xsf] n]vf |]tf k|fKt gePkl5 kgM )amp$ sf] kqaf6

n]vf cflys ljj0f k]z ug cfu|x ubf d]t n]vf cflys ljj0f k|fKt xg gcfPsf]n] dfgk

uf=la==n] u]sf] cflys sff]afsf] olsg xg s]sf] 5g lhDd]jf JolQn] |]tf k]z uL n]vfkLIf0f

ufpg kb5

2 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf kLIfssf]

sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o ufpFkflnsf cGtut j8f sfofno tyf fljssf

^ j6 ufpFF ljsf ldltxn] )amp kmfug amp Ddsf] a+s gubL lstfadf hf]8 hDdf gu]sf] vrsf]

kmfF6jfL k]ZsL afFsLsf] ljj0f gagfPsf] fy a+s gubL lstfa lhGL vftf d]t k|dfl0ft u]sf]

b]lvPg haf6 cflys sff]af lgod+ut g ePsf] 5 eGg lsPg o DaGwdf tfns sfofnon]

j8f dfkmt xg] cflys sff]afnfO lgoGq0f ugkb5

3 cfGtls cfo M o jif sfofnon] k|tt u]sf] |]tf cgf cfGtls cfo fhj wf6Lsf] sff]af

ePsf] b]lvPg ufpF ljsf ldltxsf] cfGtls n]vfkLIf0f k|ltj]bg cgf dfnkf]t bt JolQmut

36gf btf bt 7]Ssf cGo cfo zLifsdf cfGtls cfo eO x]sf] b]lvPsf]df o ufpFkflnsfdf

dfof]hg eP kZrft sg cfGtls cfo cfhg u]sf] b]vfPsf] 5g ty ufpF ljsf ldlt x

o ufpFkflnsfsf] j8fdf kljtg ePsf]n] DalGwt j8fxjf6 j k|sfsf cfDbfgL lb k|fKt uL

cfDbfgL eP gePsf] olsg uL n]vfkLIf0f ufpg kb5

4 dfHbft xtfGt0f M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf

ufEg] lg0fo ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf sfofno

uflePsf] lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf ldnfpg kg]

pNn]v 5 g]kfn sfn] )ampamp ut] b]lv fljssf ufpFF ljsf ldltxnfO gofF +rgf

cgf ufpFFkflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug nufpFsf]df fljssf ^

ufpF ljsf ldltdf a+s dfHbftkm =ampndash gub dfHbfttkm =)$ndash d]t afFsL x]sf]

=amp)ndash ufpFFkflnsfdf xtfGt0f u]sf] gb]lvFbf ufpFFkflnsfsf] vftfdf bflvnf ugkb5

5 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ ]jfu|fxL+u cGtlqmof

sfo gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdxsf] clen]v gfv]sf] cgrLndash$

tof gu]sf] cfsf] vr ) k|ltzteGbf j9L ePsf] sfo ljj0f tof uL sdrfLxnfO clwsf

lhDd]jfL glbPsf] a]h km5of6 afFsLsf] clen]v gfv]sf] e|d0f clen]v gfv]sf] lhGL lgLIf0f

gu]sf] ufpFkflnsf cGtut ufpFF ljsf ldltxn] lhGL lgLIf0f uL lhGL fdfg Jojlyt

ugkg]df f] gu]sf] ufpF+kflnsfn] lhGL bflvnf k|ltj]bgdf lnln]jf bflvnf +Vof fvL bflvnf

k|ltj]bg Jojlyt gu]sf] ]jf k|jfx wfsf] nflu OG6g]6 jf j]esf] dfWodaf6 a+slNks Jojyf

gckgfPsf] cfGtls n]vfkLIf0f gufPsf] vlb OsfO u7g gu]sf] vlb of]hgf tof gu]sf]

htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0ffnL sdhf] x]sf] b]lvof]

k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

6 cfondashJoo ljj0f M sfofnon] dn sf]if vftfsf] cfondashJoo ljj0f tof u]sf] 5g f] gjgfPsf]

sf0fn] sfofnosf] cfGtls cfo lgsff 6laquofGkm htf sff]af b]lvPsf] 5g Tot k|tt cfondash

Joo ljj0fdf ufpF ljsf ldltsf] kmfNu0f amp ut]sf] dfHbft ufpF+kflnsfdf lhDd]jfL b]lvg] uL

tof u]sf] b]lvbg ty dnsf]if vftfsf] cfondashJoo ljj0f PsLs[t cfo ljj0f tof ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 236

7 a+s dfHbft M sfofnon] tof u]sf] cflys ljj0f cgf =($)^ndash dfHbft b]vfPsf]df a+s

6]6d]G6 cgf =($amp((ndash b]lvPsf]]n] |]tfdfeGbf a+sdf =amp)$ndash a9L b]lvPsf] DaGwdf a+s

lxfa ldnfg ugkb5

8 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] aFbf

g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg cfGtls n]vfkLIfsaf6

ufpg kg] f] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsjf6 n]vfkLIf0f ufpg kg]

Jojyf u]sf] 5 o ufpFkflnsfsf] cfGtls n]vfkLIf0f ePsf] kfOPg

9 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf sfgg

adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL dxfn]vf

kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf tyf yfgLo

ljsf dGqfnosf] r=g+=amp ldlt )amp sf] kqsf] aFbf g+= cgf )ampamp Dd sfod

x]sf] |]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6 cfGtls n]vfkLIf0f ufO

cflys ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg] Jojyf ldnfpgsf] nflu klkq

ePsf] b]lvG5 lhNnf ljsf ldlt dn+ujfn] )amp( df afxo n]vfkLIfs lgolQm uL fljssf

ejfgLk wgsfn dfgk ufpF ljsf ldlt xsf] n]vfkLIf0f ufO =$ndash n]vfkLIf0f

kfLgtlds eQmfgL u]sf] b]lvof] lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f zfvfaf6 ugkg] ufpF

ljsf ldltsf] cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6 ufpFbf tfns dGqfnoaf6 ePsf]

lgb]zgsf] kfngf u]sf] b]lvPg

10 f]em vlb M fahlgs vlb P]g )^ sf] bkmf -_df of] P]g o P]g cGtut ag]sf] lgod

adf]lhd vlb ubf k|ltikwf lldt xg] uL 6qmf 6qmf kfL vlb ug gxg] tyf a9L ) nfvDdsf]

vlb lnaGbL befpkqsf] dfWodaf6 ugkg] Joayf 5 fy Ps cflys aifdf Ps k6s jf k6sndash

k6s uL LdfeGbf a9L sdsf] jf Pp6 AolQm kmd jf sDkgL jf Fyfaf6 Ps k6seGbf a9L f]em

vlb ug gxg] fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] ) nfv

kofeGbf a9Lsf] dfn fdfg ]jf jf sg lgdf0f sfo ufpFbf jf]nkqsf] dfWodaf6 ugkg] Aoayf

5 sfofnon] o aif ljleGg amp dfn fdfg vlb ubf lnaGbL k|s[ofaf6 vlb guL lw k6s

k6s uL = ndash sf] kmlgr =$))ndash sf] d]lgL cfhf vlb u]sf] xFbf pQm sfo

lgodDdt b]lvPg

11 clu|d s M cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos l~rt

sf]if bflvnf ugkb5 ejfgLk dfgk ufpF ljsf ldlt sf] )amp gtfj0f b]lv kmfNu0f amp ut]

DDfsf] cflys sff]afsf] btfjfn n]vfkLIfsjf6 n]vfkLIf0f ufO eQmfgL lbPsf] =)$)ndash

kflgtlds eQmfgLdf s6[L u]sf] s =$ ^ndash fhj bflvnf guL gub afFsL fv]sf] b]lvPsf]n] pQm

s afktsf] fhj vftfdf bflvnf ugkb5

12 zfrfno lgdf0f M dfgk ufpF ljsf ldltsf] j8f g+= b]lv ( Ddsf ^)) 3 wLsf zfrfno

lgdf0f ug ^)) yfg l+u ^)) yfg 9sgL ljt0f uL f] afktsf] vr =amp))ndash dWo]

=)))ndash -slG6h]GL s6fO_ afFsL sd )amp kmfug amp eGbf klxn] ufpF ljsf ldltn]

Joxf]]sf]df oL ljt0f ePsf] fdu|Lxaf6 j )) 3 wLdf zfRfno lgdf0f ePsf] =amp))ndash

sfo DkGg k|ltj]bg k]z ugkb5

121 wgu8f ufpF ljsf ldltsf] j8f g+= b]lv ( Ddsf )$ 3 wLsf zfrfno lgdf0f ug $^ yfg

l+u )$ yfg 9sgL ljt0f uL f] afktsf] vr =$^)))ndash Joxf]]sf]df oL ljt0f ePsf]

fdu|Lxaf6 j )$ 3 wLdf zfRffno lgdf0f ePsf] sfo DkGg k|ltj]bg k]z ugkb5

13 cfgkflts ssectL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod cgf pkef]Qmf

ldlt dfkmt ~rflnt cfof]hgfxdf Demftfcgfsf] of]ubfgeGbf sd sfd ePdf sfofnon] lbg]

hggtdbfg sddf d]t cfgkflts lxfaaf6 ssectf uL eQmfgL lbgkg] Joayf 5 of] aif sfofnon]

pkef]Qmf ldltFu sDtLdf ) k|ltzteGbf sd sfd ePsf] cayfdf d]t pkef]Qmf ldltnfO lbg]

cgbfgdf cgkflts ssectL guL eQmfgL u]sf]n] of]hgfdf ePsf] a9L eQmfgL =$)ndash cn

ugkb5

14 clu|d s M cfos P]g ) sf] bkmf amp cgf eQmfgL lbPsf] sd -d=c=s afx]s_ df

clu|d s ssectL ugkg] Joayf 5 pkef]Qmf ldlt dfkmt ~rflnt ljleGg of]hgfxdf

laqm]tfxaf6 laleGg lgdf0f fdu|Lx -ld]G68 O6f cflb_ vlb afkt ufFpkflnsfn] eQmfgL ubf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 237

ssectL ugkg] clu|ds ssectL guL eQmfgL u]sf]n] s afktsf] =$)ndash lhDd]af sdrfLaf6 cn

uL fhjdf bflvnf ugkb5

15 j8fut |]tf M ufpF ljsf ldlt sfofnox uf=kf=df dflxt eO uf=kf=sf] j8f sfofnosf] kdf

kljtg eP kl5 klg f] j8fxsf] 56[f 56[ |]tf fv]sf] kfOof] sfofnon] j8fxsf] 56[ n]vf gfvL

uf=kf= sfofnos kdf PsLs[t kdf |]tf fvL cfondashJoo ljj0f tof ugkb5

16 sfoDkGg k|ltj]bg M fahlgs vlb P]g )^ tyf lgodfjnL )^$ cgf lgdf0f sfo ubf

sfoDkGg e clGtd lan eQmfgL ePkl5 f] sf] sfoDkGg k|lta]bg sfo jLsf k|lta]bg tof uL

eQmfgL ugkb5 k|f=lj= wgsfnsf] sDkfp08jfn lgdf0f p==nfO sfodNofIacuteg cgf sfofnoaf6

=amp)ndash eQmfgL lbPsf]df f] sf] sfo DkGg k|ltj]bg k]z ugkb5

17 DklQ xtfGt0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] aFbf g+=ampamp

df ufpFkflnsf sfod xFbf f]leq dflxt ePsf fljssf ufpF ljsf ldlt xsf] rn crn DklQ

bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsfdf jtM xtfGt0f xg] pNn]v u]sf]5 g]kfn

sfn] )ampamp b]lv fljssf ufpFF ljsf ldltxnfO gofF +rgf cgf o wgsfn ufpFF

kflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug nufPsf]df pQm ufpF ljsf ldltsf]

vrxg] gxg] lhGL lstfjdf pNn]lvt 3 hUuf df]6 df]6fOsn 6]lnlehg sDKo6 Nofk6k

lk|G6 bfh f]kmf htf kFhLut fdfg dnGb kmlgl+u nufot ljleGg lsldsf lhGL fdfgsf]

nut tof uL xtfGt0f ug nufPsf] b]lvPg DalGwt lhDd]jf sdrfLjf6 o ufpFFkflnsfdf

bflvnf ugkg] b]lvG5

18 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL sfdsf]

lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL lgodfjnLn] tf]s]sf]

Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon] ljleGg sfdsf] lgldQ

ut ljutsf] =$^(^ndash o jif ljleGg ^ sdrfL Pj+ +yfnfO lbPsf] k]ZsL =$amp))ndash

xfnDd klg km5of6 u]sf] b]lvPg pQm k]ZsL lgodfgf cn km5of6 ugkb5

19 cfGtls n]vfkLIf0f k|ltj]bg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$

sf] aFbf g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg cfGtls

n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsjf6 ufpg kg]

Jojyf u]sf] 5 ufpF+ ljsf ldltxsf] )amp gtfj0fb]lv )amp kmfNu0f amp Ddsf] |]tf

lh=lj==sf] lg0fo cgf ut cflys jifsf n]vfkLIfsxaf6 n]vfkLIf0f ufO k|ltj]bg lnPsf] kfOof]

pQm k|ltj]bgdf Joxf]fx pNn]v ePsf]df sfafxL ePsf] kfOPg k|ltj]bgdf pNn]lvt Joxf]fx pk

sfafxL ugkb5

20 utljutsf] a]h M sfofnoxn] utljutsf] clGtd n]vfkLIf0f k|ltj]bgdf cfNofOPsf a]hxsf]

nut fvL lgodfgf cfjZos sfafxL uL km5of6 ugkb5 o ufpFkflnsfdf dflxt ePsf

fljssf ufpF ljsf ldltxsf] ut ljut jifxsf] clGtd n]vfkLIf0f k|ltj]bgdf cfFNofOPsf]

a]hxsf] nut fvL km5of6 ug ufpFkflnsfn] Wofg lbgkb5

wgu9f ufpF ljsf ldlt

21 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v 5 o sfofnon]

cn u]sf] dfnkf]t sddWo] k|ltztn] =^(ampndash lhNnf dGjo ldltnfO k7fpg kb5

ejfgLk ufpF ljsf ldlt

22 blgs e|d0f eQf M sfofnon] ljleGg hgf sdrfLxnfO kms]sf] lbgsf] Ps rfyfO dfq blgs eQf

lbg ldNg]df k lbgsf] blgs eQf vr n]v]sf]n] a9L eQmfgL lbPsf] egL cfGtls n]vfkLIf0f

k|ltj]bgdf pNn]v ePsf]df xfnDd cn u]sf] gkfOPsf]n] a9L eQmfgL ePsf] =amp))ndash cn

ugkb5

23 sG6Lh]GL M kFhLut cgbfgdf =)$())ndash dfq lgsff ePsf]df f] vrsf] k|ltztn]

=)$$ampndash dfq sG6Lh]GL afkt vr ug kfOg]df =)amp)))ndash rfn vftfdf 6laquofGkm u]sfn] a9L

6laquofGkm u]sf] =amp^ndash lgodDdt b]lvPg

24 dfnkf]t M o sfofnon] cn u]sf] dfnkf]t sddWo] k|ltztn] =$)(ndash lhNnf dGjo

ldltnfO k7fpgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 238

dlxgfyk ufpF ljsf ldlt

25 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v 5 o sfofnon]

cn u]sf] dfnkf]t sddWo] k|ltztn] =)$ndash lhNnf dGjo ldltnfO k7fpgkb5

26 ljn ekfO M u|fdL0f ljBtLs0fsf] sfo uL = (ndash sf] 7]Ssf lan k|fKt ePsf]df lgdf0f

JojfoL lglvn P08 ctn sG6laquoSgnfO sfoDkGg k|lta]bg gfkL lstfa +nUg guL eQmfgL u]sf]n]

sfoDkGg k|lta]bg gfkL lstfa +nUg ugkb5

27 a9L eQmfgL M u|fdL0f ljBtLs0fdf = (ndash sf] sfosf] sfo dNofIacuteg k|ltj]bg ePsf]df lgdf0f

JojfoL lglvn P08 ctn sG6laquoSgnfO = (ndash eQmfgL ugkg]df =$$))ndash eQmfgL u]sf]n]

a9L eQmfgL ePsf] =$amp)$ndash cn ugkb5

xs7jf ufpF ljsf ldlt

28 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v 5 o sfofnon]

cn u]sf] dfnkf]t sddWo] k|ltzt =$)^ndash lhNnf dGjo ldltnfO k7fpg kb5

29 sfoDkGg k|ltj]bg M fahlgs vlb P]g )^ tyf lgodfjnL )^$ cgf lgdf0f sfo ubf

sfoDkGg e clGtd lan eQmfgL ePkl5 f]sf] sfoDkGg k|lta]bg sfo jLsf k|lta]bg tof uL

eQmfgL ugkb5 zq k|xL j] SofDk ejg lgdf0f ubf =amp^ndash eQmfgL lbPsf]df f]sf] gfkL

lstfj sfoDkGg k|ltj]bg k]z ugkb5

30 ejg lgdf0f M ufpF ljsf ldltn] cdfgtaf6 ufpF ljsf ldlt sfofno ejg lgdf0f afkt ljleGg

ef=g+= ldltdf vr n]v]sf]df f]sf] sfo DkGg k|ltj]bg ljn ekfO j]u =(amp^ndash vr

n]v]sf]df ljn ekfO fvL lgodfgf sfo DkGg k|ltj]bg d]t k]z ugkb5

31 j+s dfHbft M sfofnon] ut ljutb]lv a+s dfHbft 36L b]lvPsf] =))^ndash sf] DjGwdf cfjZos

5fglag uL sfafxL ugkb5

wgsfn ufpF ljsf ldlt

32 clu|d cfos M a7s eQf afkt eQmfgL ePsf] sdsf] s6[L u]sf] s =^)ndash fhj vftfdf

bflvnf gePsf]n] pQm sd bflvnf ugkb5

33 3 ef8f s M cfos P]g ) sf] bkmf df ef8f sddf ef8f s cn ugkg] Jojyf 5

3ef8f afkt 3 wgL rGb|snf b]jLnfO eQmfgL lbPsf] ef8f =^)))ndash df ) k|ltztn] xg]

= ))ndash s bflvnf ugkb5

34 ljn ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ -_ adf]lhd vr ubf

vrsf] lan ekfO lxt n]vf fVgkg] pNn]v 5 uf]Zjf efr fy vrsf ljn ekfO +nUg

ugkg]df vrsf ljn ekfO +nUg guL vr n]v]sf] tnjL k|ltj]bg kflt gu]sf] dfnkf]t tyf cGo

cfDbfgL gb]vfPsf] lhGL vftfsf] k|of]u gu]sf]n] odf wf ugkb5

35 sfofnon] cflys xof]u afkt =))ndash vr n]v]sf]df f]sf] ljn ekfO gePsf]n] k|df0f k]z

ugkb5

36 s s6[L M cflys P]g )amp cgf kflgtlds eQmfgLdf k|ltztn] fdflhs Iff s ssectL ugkb5

sfofnon] sdrfLnfO tnj eQmfgL ubf fdflhs Iff s s6[L ug] gu]sf]n] s s6[L u] dfq

eQmfgL ugkb5

dfgk ufpF ljsf ldlt

37 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf eldsaf6

p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v 5 o sfofnon]

cn u]sf] dfnkf]t sd dWo] k|ltztn] =ndash lhNnf dGjo ldltnfO k7fpgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv ^) xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] = nfv ^( xhf lgoldt ugkg] =$amp nfv xhf k]ZsL =$ nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 239

rqm36[f ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpF+kflnsfsf] ut jifsf] dfHbft = nfv ^ xhf of] jifsf] cfo =) sf]8 nfv $(

xhf d]t =) sf]8 nfv xhf cfDbfgL ePsf]df =( sf]8 amp nfv ^ xhf vr eO =

nfv $ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o gukflnsf cGtut j8f sfofno

tyf fljssf j6 ufpFF ljsf ldltxn] )amp kmfug amp Ddsf] a+s gubL lstfadf hf]8

hDdf gu]sf] vrsf] kmfF6jfL k]ZsL afFsLsf] ljj0f gagfPsf] fy a+s gubL lstfa lhGL vftf

d]t k|dfl0ft u]sf] b]lvPg haf6 cflys sff]af lgod+ut g ePsf] 5 eGg lsPg o

DaGwdf tfns sfofnon] j8f dfkmt xg] cflys sff]afnfO lgoGq0f ugkb5

2 cfGtls cfo M o jif sfofnon] k|tt u]sf] |]tf cgf cfGtls cfof fhj wf6Lsf]

sff]af ePsf] b]lvPg ufpF ljsf ldltxsf] cfGtls n]vfkLIf0f k|ltj]bg cgf dfnkf]t

bt JolQmut 36gf btf bt 7]Ssf cGo cfo zLifsdf cfGtls cfo eO x]sf] b]lvPsf]df

o ufpFkflnsfdf dfof]hg eP kZrft sg cfGtls cfo cfhg u]sf] b]vfPsf] 5g ty

ufpF ljsf ldlt x o ufpFkflnsfsf] j8fdf kljtg ePsf]n] DalGwt j8fxjf6 j

k|sfsf cfDbfgL lb k|fKt uL cfDbfgL eP gePsf] olsg uL n]vfkLIf0f ufpg kb5

3 dfHbft xtfGt0f M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h

jf ufEg] lg0fo ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf

sfofno uflePsf] lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf

ldnfpg kg] pNn]v 5 g]kfn sfn] )ampamp ut] b]lv fljssf ufpFF ljsf ldltxnfO

gofF +rgf cgf ufpFFkflnsfdf ufEg] lg0fo ePsf] cflys sff]af xtfGt0f ug nufpFsf]df

fljssf ufpF ljsf ldlt df s]Gb|Lo cgbfg tkm =amp(ndash cfGtls |f]ttkm

=$$ndash d]t afFsL x]sf] =^^ndash ufpFFkflnsfdf xtfGt0f u]sf] gb]lvFbf

ufpFFkflnsfsf] vftfdf bflvnf ugkb5

4 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ ]jfu|fxL+u

cGtlqmof sfo ug] gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg u]sf]

t clen]v gfv]sf] cgrLndash$ tof gu]sf] ah]6sf] tngfdf cfsf] vr ) k|ltzteGbf

j9L ePsf] sfo ljj0f tof uL sdrfLxnfO clwsf lhDd]jfL glbPsf] a]h km5of6

afFsLsf] clen]v gfv]sf] e|d0f clen]v gfv]sf] lhGL lgLIf0f gu]sf] ufpFkflnsf cGtut

ufpFF ljsf ldltxn] lhGL lgLIf0f uL lhGL fdfg Jojlyt ugkg]df f] gu]sf]

ufpF+kflnsfn] lhGL bflvnf k|ltj]bgdf lnln]jf bflvnf +Vof fvL bflvnf k|ltj]bg Jojlyt

gu]sf] ]jf k|jfx k|lqmof a[4 tyf ckfEumldqL gx]sf] ]jf k|jfx wfsf] nflu OG6g]6 jf j]esf]

dfWodaf6 a+slNks Jojyf gckgfPsf] ]jf k|jfx k|efjsfL agfpg ]jfu|fxL+u cGtlqmof

3DtL ]jf fjhlgs gjfO nufotsf sfo cf+lzs kdf dfq ug] u]sf] cfGtls n]vfkLIf0f

gufPsf] vlb OsfO u7g gu]sf] vlb of]hgf tof gu]sf]htf slkmot b]lvPsf 5g

hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf

ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

5 cfGtls n]vfkLIf0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf]

aFbf g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfkmg cfGtls

n]vfkLIfsjf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsjf6

n]vfkLIf0f ufpg kg] Jojyf u]sf] 5 o ufpFkflnsfsf] cfGtls n]vfkLIf0f ePsf] kfOPg

o jif ljljw sf0fn] cfGtls n]vfkLIf0f ug glsPsf] Joxf]f sfofnon] hgfPsf] 5

cfufdL cflys jifb]lv lgodfgf cfGtls n]vfkLIf0f ufO clGtd n]vfkLIf0fsf] nflu k]z

ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 240

6 bflvnf M cfos P]g ) sf] bkmf () adf]lhd cfkmn] ssectL u]sf] clu|d s sd csf]

dlxgfsf] ut]leq fhj vftfdf hDdf ugkg] Jojyf 5 sfofnoaf6 ljleGg ef=g+=

ldltdf ePsf] eQmfgLdf s=+=sf]if s6[L =)ndash fdflhs Iff s =$ndash clu|d

s =^ampndash s6[L ulPsf]df DalGwt vftfdf sd bflvnf u]sf] k|df0f k]z gePsf]n] hDdf

s6[L sd =$$^ndash bflvnf ugkb5

7 a9L vr M yfgLo lgsfo cfly+s k|fg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ clwsf

k|fKt clwsfLjf6 jLs[t ufO vrsf] ljnekfO lxtsf] n]vf fVgkg] pNn]v 5 lhNnf

dGjo ldltsf] lkmfl kq cgf f]x8jf ufpF ljsf ldltsf] )ampamp )ampamp$ sf]

n]vfkLIf0f zNs blgs eQf xfos eQf ljljw d]t =)ndash vr n]Vgkg]df =)ndash

vr n]lv eQmfgL lbPsf]n] a9L eQmfgL sd =)))ndash cn ugkb5

8 of]hg ~rfng M ufpF ljsf ldltaf6 ~rflnt qmdfut of]hgfx o sfofnojf6 5gf6

ePsf of]hgfx ~rfng uL eQmfgL vr n]v]sf]df pQm of]hgfx sg cjyfdf 5g f]sf]

ljj0f tof u]sf] b]lvPg hn] ubf cfˆgf] If]qleq cfufdL lbgdf of]hgf 5gf6 ubf bf]xf]f]

kg] bf]xf]f] eQmfgL xg] ~rflnt of]hgfsf] xfnsf] lylt cjnf]sg xg Sg] b]lvbg ty

~rflnt DkGg of]hgfxsf] clen]v fVgkb5

9 sfoDkGg k|ltj]bg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] bkmf -_ -3_

cgf lgdf0f wf sfosf] gfkL lstfa sfoDkGg k|ltj]bg k]z uL eQmfgL ugkg] Jojyf

5 nfut cgdfg =(^()ndash ePsf] f]x8jf ufpF ljsf ldlt ejg lgdf0fdf p==nfO

xfnDd gfkL lstfj +nUg ljn ekfOsf] cfwfdf ljleGg ef=g+= ldltdf =(ndash

eQmfgL ePsf]df p==+u ePsf] hgxeflutf d]tsf] +emftf 7]Ssf ljn sfoDkGg k|ltj]bg

+nUg ePsf] gkfOPsf]n] f]sf] k|df0f k]z uL kmkmfs ug kb5

10 n]vfkLIf0f vr M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf]

n]vf sfggadf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf

uL dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 lhNnf ljsf ldlt dn+ujfn] )amp(

df afxo n]vfkLIfs lgolQm uL fljssf ufpF ljsf ldlt xsf] n]vfkLIf0f ufO

n]vfkLIf0f kfLgtlds eQmfgL u]sf] b]lvof] lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f

zfvfaf6 ugkg] ufpF ljsf ldltsf] cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6 ufpFbf tfns

dGqfnoaf6 ePsf] lgb]zgsf] kfngf u]sf] gb]lvPsf] yfgLo lgsfosf] n]vfkLIf0f cfˆg

cfGtls n]vfkLIf0f zfvfaf6 ufpg] Jojyf ePsf]df fljssf ufpF ljsf ldltxsf]]

n]vfkLIf0f ufO n]vfkLIf0f zNs cGo eQf =)ndash eQmfgL u]s]df ufpF+kflnsfnfO

=)^)ndash al9 cflys Jooef k]sf] 5 lhNnf ljsf ldltsf] cfGtls n]vfkLIf0f

zfvfaf6 ugkg] ufpF ljsf ldlt sf] cfGtls n]vfkLIf0f afxo n]vfkLIfsaf6 ufFpbf

tfns dGqfnoaf6 ePsf] lgb]zgsf] kfngf ugkb5

11 DklQ xtfGt0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] aFbf

g+=ampamp df ufpFkflnsf sfod xFbf f]leq dflxt ePsf fljssf ufpF ljsf ldltxsf] rn

crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsfdf jtM xtfGt0f xg]

pNn]v u]sf]5 g]kfn sfn] )ampamp b]lv fljssf ufpFF ljsf ldltxnfO gofF

+rgf cgf o rqm36[f ufpFF kflnsfdf ufpF ljsf ldlt ufEg] lg0fo ePsf] cflys

sff]af xtfGt0f ug nufpFsf]df pQm ufpF ljsf ldlt sf] vrxg] gxg] lhGL lstfjdf

pNn]lvt 3 hUuf df]6 df]6fOsn 6]lnlehg sDKo6 Nofk6k lk|G6 bfh f]kmf htf

kFhLut fdfg dnGb kmlgl+u nufot ljleGg lsldsf lhGL fdfgsf] nut tof uL

xtfGt0f ug nufPsf] b]lvPg DalGwt lhDd]jf sdrfLaf6 o ufpFF kflnsfdf bflvnf

ugkg] b]lvG5

12 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon]

ljleGg sfdsf] lgldQ ut ljutdf =ampamp$ampndash o jif ljleGg ( sdrfL Pj+ +yfnfO

lbPsf] k]ZsL =amp())ndash xfnDd klg km5of6 u]sf] b]lvPg pQm k]ZsL =amp())ndash

lgod () cgf cfjZos sfafxL uL cn km5of6 ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 241

13 cfGtls n]vfkLIf0f k|ltj]bg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z

)amp$ sf] aFbf g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfgg cgf cfˆg

cfGtls n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6

ufpg kg] Jojyf u]sf] 5 ufpF+ ljsf ldltxsf] )amp$ gtfj0fb]lv )amp kmfNu0f amp

Ddsf] |]tf lh=lj==sf] lg0fo cgf ut cflys jifsf n]vfkLIfsxjf6 n]vfkLIf0f ufO

k|ltj]bg lnPsf] kfOof] pQm k|ltj]bgdf pNn]v ePsf] Joxf]fxdf sg sfafxL ePsf] kfOPg

14 utljutsf] a]hM sfofnoxn] utljutsf] clGtd n]vfkLIf0f k|ltj]bgdf cfNofOPsf a]hxsf]

nut fvL lgodfgf cfjZos sfafxL uL km5of6 ug kb5 o ufpFkflnsfdf dflxt

ePsf fljssf ufpF ljsf ldltxsf] ut ljut jifxsf] clGtd n]vfkLIf0f k|ltj]bgdf

cfFNofOPsf] a]hxsf] nut fvL km5of6 ug ufpFkflnsfn] Wofg lbgkb5

Gbk ufpF ljsf ldlt

15 clu|d s M cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos

l~rt sf]if bflvnf ugkb5 sfofnon] ljleGg ( hgf sdrfLx Knfofaf6 clu|d s

s6[L u]sf] =)ampndash ah]6 vr gn]v]sf] pQm s bflvnf gu]sf]n] sfofnoaf6 vr n]lv

fhj vftfdf bflvnf ugkb5

n]dk ufpF ljsf ldlt

16 clGtd n]vfkLIf0f M clGtd n]vfkLIf0fsf] nflu |]tf k]z ePsf]df a+s gubL lstfj k]z xg

s]g Tot uf]Zjf efrfy ljnekfO k|df0f fvL |]tf cWofjlws k]z gePsf]n] clGtd

n]vfkLIf0f sfo DkGg ug lsPsf] 5g |]tf cWofjlws uL n]vfkLIf0fsf] nflu k]z

xgkb5

f]x8jf ufpF ljsf ldlt

17 fdflhs Iff s M cflys P]g )amp cgf sdrfLxnfO kflgtlds eQmfgL ubf

k|ltztn] fdflhs Iff s s6[L ugkb5 sfofnon] hgf sdrfLnfO eQmfgL lbPsf]

kflgtlds sddf fdflhs Iff s =(amp$ndash cn ugkb5

18 eQf eQmfgL M ufpF ljsf ldlt lrj gtL cf dxDb cGfLnfO dfls =))ndash sf bn]

)amp gtfj0fb]lv kmfNu0fDdsf] eQf afkt =)))ndash dfq eQmfgL lbg kg]df =))))ndash

eQmfgL lbg kg]df a9L eQmfgL lbPsf] =)))ndash lghaf6 cn ugkb5

19 nfut cgdfg M fahlgs vlb P]g )^ lgodfjnL )^$ cgf of]hgfsf] sd vr

n]Vbf jLs[t nfut cgdfg gfkL lstfa sfoDkGg k|lta]bg lan ekfO cflb FnUg u] dfq

vr n]Vgkb5 sfofnon] kFhLut vr n]Vbf DalGwt of]hgfsf] nfut cgdfg tyf sfoDkGg

k|lta]bg +nUg u] dfq vr ugkg]]df f]x8af uf=la==sf] 8s ddd afkt =)))))ndash

ah]6 vr n]vL p= nfO eQmfgL lbPs]fdf f] sf] nfut cgdfg tyf sfoDkGg k|lta]bg tof

guL =)))))ndash vr n]v]sf]n] pQm k|df0f k]z ugkb5

cffxL ufpF ljsf ldlt

20 clu|d s M cfos P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos l~rt

sf]if bflvnf ugkb5 sfofnon] ljleGg sdrfL kbflwsfLjf6 utjif o jif clu|d

s s6[L gu]sf] sd cGo cn ugkg] sd d]t cn ePsf] gkfOPsf]n] =amp)ndash

cn uL fhj vftfdf bflvnf ugkb5

21 lan ekfO M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+

vr+sf] lan ekfO+ lxtsf] n]vf fVgkg]+ pNn]v 5 sfofnon] vr n]Vg kj ljnekfO +nUg

uL r]s hf+r ufP dfq vr n]Vg kb5 t sfofnon] ljldGg amp ef=g+= ldltdf =amp))ndash

vr n]v]sf]df ljn ekfO +nUg gePsf]n] k]z ugkb5

211 k|f== fd snfz fonfO Nofk6k vlb k]ZsL lbPsf] =))))ndash pknJw ufPsf]df k]ZsL

hgfPsf] kfOPg vrsf] ljn ekfO d]t k]z gePsf]n] k]z ugkb5

212 k|f==fd snfz fonfO df]6fOsn gfdfL sf] nflu k]ZsL lbPsf] elg =))))ndash pknJw

ufPsf]df k]ZsL hgfPsf] kfOPg vrsf] ljn ekfO d]t k]z gePsf]n] k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 242

213 sfofnon] vr n]Vg kj ljnekfO +nUg uL r]s hf+r u] dfq vr n]Vg kb5 ljleGg

ef=g++= ldltdf =)amp)ndash vr n]v]sf]df ljn ekfO +nUg ePsf] gkfOPsfn] lan ekfO

k]z xgkb5

22 utsf] eQmfgL M k|f== fd snfz fonfO ut jifsf] tnj elg ss6[L j]u Psdi7 =^))))ndash

eQmfgL vr n]v]sf]df eQmfgL afFsLsf] d=n]=k=kmf=g+= +nUg u]sf] 5g eQmfgL lbg afFsLsf]

sRRffjfL a]u eQmfgL u]sf] lgodDdt b]lvPg

23 a9L eQmfgL M cflys jif )ampamp sf] n]vfkLIf0f zNs elg xlrg 7fs P08 Pf]lo6nfO

=$^))ndash eQmfgL lbO vr n]v]sf]df lhNnf dGjo ldltsf] )amp$$ sf] kq cgf

=()ndash dfq vr n]Vgkg]df a9L vr n]v]sf] =amp)ndash cn uL sfofnosf] vftfdf

bflvnf ugkb5

24 hUuf vlb M klifbsf] )amp( sf] lg0fo =))))ndash ynL sfod ePsf] cffxL j8f

g+=s ls=g+=(( If]qkmn sYacutef pkndashjfYo rfsL cffxLsf] nflu yfgLo ljgf]b sdf dxtf]af6

vlb ulPsf] 5 cGo sfofnosf] nflu hUUff vlb ubf DalGwt tfns ljefu tyf dGqfnosf]

kq DalGwt sfofnoaf6 vr gePsf] k|df0f lnPsf] kfOPg ty bf]xf]f] vr gePsf] k|df0f

k]z xgkb5

j]NxL ufpF ljsf ldlt

25 n]vfkLIf0f zNs M n]vfkLIf0f zNs egL =ampamp)ndash vr n]vL =$ndash s s6[L u]sf]df

lhNnf dGjo ldltsf] n]vfkLIf0f ZfNs lgwf0f u]sf] kq n]vfkLIf0f k|ltj]bg k]z gxgfsf]

fy s s6[L sd fhj bflvnf k|df0f +nUg gePsf] )ampamp )ampamp$ sf] n]vfkLIf0f

zNs rqm36[ uf=kf=sf] uf]=ef=g+=)amp$ af6 =^))ndash vr n]v]sf]n] bf]xf]f] vr ePsf]

5g eGg lsg] cfwf k]]z gePsf]n] =ampamp)ndash sf] k|df0f k]z ugkb5

26 clu|d s M cfos P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos l~rt

sf]if bflvnf ugkb5 sfofnon] ljleGGf $ hgf sdrfLxjf6 clu|d s s6[L u]sf] =ampndash

ah]6 vr gn]v]sf] pQm s fhj vftfdf bflvnf ugkb5

27 kf]zfs vr M kf]zfs vlb egL ljgf ljn ekfO =))))ndash vr n]v]sf]df ufpF ljsf

ldlttkm k|f== gtL fds[t fo sf== gtL 56[ fo dfq bO hgf sdrfL sfot x]sf]

b]lvPsf]df lghxn] sd aem]sf] ekfO gxgfsf] fy kf]zfs afkt bO sdrfLxsf] nflu

k|ltsdrfL =amp))ndash n] =)))ndash dfq vr n]Vg kfpg] b]lvPsf]n] =)))ndash a9L vr

n]v]sf] nuf eQf afktsf] =)))ndash eQmfgLdf k|ltztn] =)ndash fdflhs Iff s

s6[L gePsf] =) d]t =)ndash fhj vftfdf bflvnf xgkb5

d]ltkufpF ljsf ldlt

28 clu|d s ndash cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos

l~rt sf]if bflvnf ugkb5 sfofnon] hgf sdrfLxjf6 clu|d s s6[L u]sf] =^^)ndash

ah]6 vr gn]v]sf] pQm s bflvnf gu]sf]n] sfofnojf6 vr n]lv fhj vftfdf bflvnf

ugkb5

29 ljn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^ cgf sfofnon] jLs[t ah]6

vr ubf ljn ekfO cgf xg] sd dfq vr n]Vgkb5 ufpF klifbsf] vr afkt +nUg ljn

ekfO cgf =$amp))ndash dfq vr n]Vgkg]df =amp))ndash vr n]v]sf]n] +nUg ljn ekfOeGbf

a9L vr n]v]sf] =)))ndash f]wegf eQmfgL d]t tTsflng lrj gtL ljlgtf zdfjf6 cn

ugkb5

30 fdflhs Iff sM cflys P]g )amp cgf kflgtlds eQmfgLdf k|ltzt fdflhs Iff

s s6[L uL DalGwt fhj vftfdf bflvnf ug kb5 sfofnon] kflgtlds eQmfgL afkt

sdrfL z+s kfjfg fh]Gb| fosf] s6[L u]sf] f== s qmdM =^^)ndash =^)^ndash uL

hDdf =^^ndash DalGwt fhj vftfdf bflvnf guL vftfd x]sf]n] fhj vftdf bflvnf

ugkb5

sf8]gf ufpF ljsf ldlt

31 klifbsf] lg0fo M ahf 6 lgdf0fdf klifbsf] lg0fo j]u =))))ndash j9L vr n]v]sf]

lgodDdt b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 243

32 clu|d s M cfo s P]g ) sf] bkmf amp ( cgf ssectf u]sf] clu|d cfos

l~rt sf]if bflvnf ugkb5 sfofnon] $ hgf sdrfLxaf6 clu|d s s6[L u]sf] =)ampndash

ah]6 vr gn]v]sf] pQm s fhj vftfdf bflvnf ugkb5

vf]lof ufpF ljsf ldlt

33 cgkflts ssectL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ cgf pkef]Qmf

ldltdfkmt yfgLo txsf of]hgfx ~rfng ubf pkef]Qf ldltn] sDtLdf ) k|ltzt

hggtdbfg ugkg] fy sn DkGg ePsf] sfdsf] ) k|ltzt hggtdbfg s6fO sfofnoaf6

lbOg] elg 56ofOPsf] cgbfgsf] () k|ltzt dfq eQmfgL lbgkb5 cwf] wdzfnf eag lgdf0f

vf]lof sf] k|]lt nfut cgdfg Pa+ sfoDkGg k|lta]bg cgf hDdf =$$$)ndash sf] dfq

sfo ePsf]df f]sf] ) k|ltztn] s6fO =((^$ndash dfq sfofnon] cgbfg vr n]Vgkg]df

=$))))ndash vr n]v]sf]n] a9L vr n]v]sf] =))ndash DalGwt pkef]Qmf ldltaf6 cn

ugkb5

34 s s6[L M lgodfgf s s6[L ePsf] sddWo] =)$ndash DalGwt fhj vftfdf bflvnf ug

afFsL b]lvPsf] sd ufpFkflnsfdf 6|fGkm ePsf] b]lvPsf]n] ufpFkflnsfaf6 fhj bflvnf

xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv ( xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv $ xhf lgoldt ugkg] = nfv amp xhf k]ZsL = nfv )

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 244

lji0f ufpFFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -^ nfv ( xhf of] jif+ cfo -( sf]8 nfv amp xhf d]t

-( sf]8 ( nfv amp xhf cfDbfgL ePsf]df -^ sf]8 ( nfv amp( xhf vr+ eO+ - sf]8 nfv ((

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 dfHbft sd M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df sg sfofno vf]h jf ufEg]

lg0fo ePsf] k+tLf+ lbgdf sfofno vf]h ePsf] dflgg] pNn]v 5 otf] cjyfdf sfofno uflePsf]

lbgleq gubL afFsL eP dGqfno jf ljefun] Totf] gub lng] lbg] Jojyf ldnfpg kg] pNn]v

5 g]kfn sfn] )ampamp ut] b]lv fljssf ^ ufpFF ljsf ldltxnfO gofF +rgf cgf

ufeL lji0f ufpFFkflnsf yfkgf ug] lg0fo ePsf] cflys sff]af xtfGt0f ug nufpFsf]df ldf

dwjguf]7 kmnkfL ufpF ljsf ldltsf] gfddf x]sf]aIacute tyf gub dfHbft qmdzM =^)$)ndash

=)ndash =amp)))ndash ufpFFkflnsfdf xtfGt0f u]sf] gb]lvPsf]n] f] sd =^$ndash

ufpFFkflnsfsf] vftfdf bflvnf ugkb5

2 lhGL xtfGt0f M cflys sfolalw lgodfjnL )^$ sf] lgod df sfofnox uflePsf] cjyfdf

ufleg] sfofnon] rfn cjyf ddt Def lnnfd ldGxf ugkg] dfnfdfgsf] kldf0f dNo

d]t vnfO Totf] sfofno vf]h ePsf] jf uflePsf] ldltn] k+tL lbgleq k|ltj]bg tof uL jf

ug nufO DalGwt dGqfno jf ljefun] Totf] dfnfdfgsf] lhDdf lng] lbg] Jojyf x]sf] 5 t

o ufpFFkflnsf yfkgf qmddf uflePsf ldf aqfn qmfn nIdLk vrgf dwjguf]7

kmnkfL aff p4f]0f ufpF ljsf ldltxn] xfnDd klg cfˆgf] lhDdfdf x]sf 3 hUuf

df]6 df]6fOsn 6]lnlehg sDKo6 Nofk6k lk|G6 bfh f]kmf nufot lhGL dfnfdfgxsf]

aaemfy uL ufpFFkflnsfsf] lhGL vftfdf cfDbfgL u]sf] b]lvPg

3 jfL fwg M jfL tyf oftfoft Jojyf lgodfjnL )^ sf] bkmf (-_ adf]lhd sg sfL

sfofnosf] gfddf btf eO btfsf] k|df0fkq k|fKt g]kfn sfsf] jfldTj ePsf] jfLnfO sfL

jfL elgg]5 f]xL] bkmfsf] pkbkmf adf]lhd sfL jfLsf] klxrfgsf] nflu f] jfLsf]

cufl8 tyf k5fl8 cgrLndash sf] v08 -3_ df n]lvP adf]lhd ]tf] Kn]6df ftf] cIf cIacutedf xgkg]

Jojyf ePsf] eP klg ufpFFkflnsfn] fljssf ufpF ljsf ldltxsf] gfddf sfod x]sf yfg

df]6fOsnx lghL gDaKn]6 k|of]udf cfOx]sf]b]lvPsf] xFbf P]gn] tf]s]adf]lhd gDaKn]6 kljtg

uL ufpFFkflnsfsf] gfddf jfL btf gfdfL ug hL b]lvG5

4 k]ZsL PsLs0f M cflys sfoljlw lgodfjnL )^$ df ePsf] k]ZsL DaGwL Jojyf cgk )amp

kmfNug amp ut]af6 yfgLo tx kg+rgf cGtut ufpF ljsf ldltx ufleO lji0f ufpFFkflnsf

yfkgf xFbf ufpF ljsf ldltxdf sfod x]sf] km5of6 ug afFsL k]ZsLsf] kmfF6jfL lnO PsLs[t

afFsL k]ZsLsf] ljj0f tof ugkg]df ufpFFkflnsfn] tL ufpF ljsf ldltxsf] afFsL k]ZsLsf]

lhDd]jfL fL ufpFFkflnsfsf] d]t PsLs[t k]ZsL vftf tof ugkg]df ufpFFkflnsfn] k]ZsL vftf

g fv]sf] kfOPg

5 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ ugff] k]6Lsfsf]

k|of]u gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg gu]sf] sfoqmd

~rfngsf] cgudg tyf kLj]If0f gu]sf] cfGtls n]vfkLIf0f k|ltj]bg tof gu]sf] sfo

ljj0f tof uL sdrfLxnfO clwsf lhDd]jfL glbPsf]]] ddt clen]v vftf gfv]sf] lhGL

xtfGt0f k|lqmofdf cfjZos k|df0f +nUg gu]sf] x]Nk 8]s gfv]sf] jflifs vlb of]hgf tof

gu]sf] ~rflnt sfoqmdsf] tf]lsPsf] dod cgudg dNofIacuteg uL gu]sf] jflifs k|ult k|ltj]bg

tof gu]sf] dNo clea[l4 s lgodfjnL )$ eQmfgLsf] hfgsfL DalGwt cfGtls fhj

sfofnodf glbPsf] lhGL lgLIf0f uL k|ltj]bg dfly sfafxL gePsf] lhGLsf] dNo gvnfPsf]

htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof]

k|rlnt P]g lgoddf ePsf a Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

6 n]vfkLIf0f M g]kfnsf] +ljwfg )amp sf] wff $ sf] pkwff adf]lhd yfgLo txsf] n]vf

sfgg adf]lhd lgoldttf ldtJolotf sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 245

dxfn]vf kLIfsaf6 n]vfkLIf0f xg] Jojyf 5 fHosf] kg+rgf ug] qmddf +3Lo dfldnf tyf

yfgLo ljsf dGqfnosf] )amp sf] kqsf] aFbf g+= cgf )ampamp Dd sfod x]sf]

|]tf tyf cflys sff]afsf] adf]lhds cfGtls n]vfkLIfsaf6 cfGtls n]vfkLIf0f ufO cflys

ljj0f k|dfl0ft uL clGtd n]vfkLIf0fsf] nflu tofLdf fVg] Jojyf ldnfpgsf] nflu klkq ePsf]

b]lvG5 lhNnf ljsf ldlt dn+ujfn] )amp( df afxo n]vfkLIfs lgolQm uL amp fljssf

ufpF ljsf ldlt xsf] n]vfkLIf0f ufO n]vfkLIf0f kfLgtlds eQmfgL u]sf] b]lvof] lhNnf

ljsf ldltsf] cfGtls n]vfkLIf0f zfvfaf6 ugkg] ufpF ljsf ldltsf] cfGtls n]vfkLIf0f

afxo n]vfkLIfsaf6 ufPsf] f]sf] kflgtlds =(ndash eQmfgL u]sf] lgodDdt b]lvPg

7 lan ekfO M |]tfFu +nUg lan ekfO hf]8 hDdf uL Plsg ePkl5 dfq vr n]Vgkg]df vfg]kfgL

tyf kmfO sfoqmdcGtut DoflrEuml km08 afkt vfg]kfgL tyf kmfO jR5tf tyf dGjo

ldltnfO =amp)))ndash eQmfgL u]sf]df f]sf] lan ekfO +nUg u]sf] kfOPg ctM vr n]v]sf]

=amp)))ndash afasf] lan ekfO +nUg uL lgoldt xgkg] b]lvG5

71 |]tfFu +nUg lan ekfO hf]8 hDdf uL Plsg ePkl5 dfq vr n]Vgkg]df vfg]kfgL tyf kmfO

sfoqmd cGtut DoflrEuml km08 afkt vfg]kfgL tyf kmfO jR5tf tyf dGjo ldltnfO

=amp)))ndash sf bn] eQmfgL u]sf]df f]sf] lan ekfO +nUg u]sf] kfOPg ctM vr n]v]sf]

=))))ndash sd afasf] lan ekfO +nUg uL lgoldt xgkg] b]lvG5

8 k]ZsL M cflys sfoljlw lgodfjnL )^$ adf]lhd km5of6 xg afFsL x]sf] k]ZsL sd csf] cflys

jifdf lhDd]jfL fL km5of6 ugkg]df ufpFFkflnsf of] jif =()$$))ndash fljssf ufpF ljsf

ldltn] ut ljutdf lbPsf] k]ZsL =5286236ndash cn jf km5of6 u]sf] b]lvPg ctM lgodfjnLdf

tf]lsPsf] k|lqmof ckgfO pQm k]ZsL km5of6 ugkb5

ldf ufpF ljsf ldlt

9 cfGtls cfo M o jif ahf 7]Ssfaf6 =amp)$))ndash kf]vL 7]Ssfaf6 =()ndash cfDbfgL

b]vfPsf]df f]sf] 7]Ssf kmfOn k]z xg gcfPsf]n] 7]Ssfaf6 k|fKt cfonfO olsg ug lsPg

10 |]tf k]z gePsf] M dfh sNof0f ojf s]Gb|sf gfddf =$)))ndash vr n]vL f] s]Gb|sf] gfdsf]

vftfdff hDdf u]sf]df f] vrFu DalGwt lan ekfO nufotsf k|df0fx k]z gePsf]n] f]sf]

=$)))ndash sf] |]tf k]z uL n]vfkLIf0f ufpg kb5

aqfn ufpF ljsf ldlt

11 clu|d s M cfos P]g ) sf] bkmf (-_ adf]lhd aflGbfJolQmn] 7]Ssf jf sf afkt krf

xhf kofFeGbf a9Lsf] sd eQmfgL lb+bf eQmfgLsf] sn sddf Ps bzdnj kfFr k|ltztsf bn]

sssectL ugkg] Jojyf 5 ufpF ljsf ldltn] fgs OG6k|fOh]haf6 d=c= safx]s =ampndash

dNosf] df]6fOsn vlb uL eQmfgL u]sf]df pkf]Qm adf]lhdsf] s ssectf uL eQmfgL ugkg]df

s ssectf guL eQmfgL ulPsf]n] =ndash s afktsf] sd cn uL fhj bflvnf ugkb5

qmfn ufpF ljsf ldlt

12 cfGtls cfo M o jif kf]vL 7]Ssfaf6 =)))ndash cfDbfgL b]vfPsf]df 7]Ssf kmfOn k]z xg

gcfPsf]n] 7]Ssfaf6 k|fKt cfonfO olsg ug lsPg

kmnkfL ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 246

13 fhj cnL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_ sf] v08 -`_

adf]lhd cfGtls cfotkm cn pk ug afFsL sdsf] nut cgrLndash$ sf] 9fFrfdf clen]v

ugkg] Jojyf x]sf] 5 ufpF ljsf ldltn] kf]vL 7]Ssf sf ug] 7]= fd ksf lag nIdLk

vrgf $ af6 o jif k|fKt xgkg] 7]s sd =^))ndashcn pk ug afFsL b]lvPsf]n] lgodfjnL

adf]lhd clen]v fvL f] sd cn u]sf] gb]lvPsf]n] 7]Ssf afktsf] =$^))ndash cn ugkb5

affp4f]0f ufpF ljsf ldlt

14 vr k|df0f M ufpF ljsf ldltn] ljleGg lgdf0f sfo uL ah]6 vr n]v]sf]df f] vrsf] jLs[t

nfut cgdfg k|fljlws dNofIacuteg gfkL lstfa sfoDkGg k||ltj]bg lan ekfO j]u =600400ndash vr n]v]sf] xFbf f] vrFu DalGwt k|fljlws k|ltj]bg lan ekfO k]z ugkb5

15 fdflhs Iff s M cfos P]g ) sf] bkmf () adf]lhd clu|d s ssectL ug] JolQmn] cfkmn]

ssectL u]sf] s csf] dlxgfsf] ut]leq bflvnf ugkg] k|fjwfg x]sf] 5 ufpF ljsf ldltn]

sdrfLsf] tna eQfdf ssectL u]sf] fdflhs Iff s =2173ndash fhj bflvnf ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] =) nfv ( xhf k]ZsL = sf]8 () nfv

$ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 247

a|xDkL ufpFFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv ^ xhf of] jif+ cfo -^ sf]8 nfv xhf

d]t -^ sf]8 amp nfv ^( xhf cfDbfgL ePsf]df -^ sf]8 ^ nfv xhf vr+ eO+ - nfv

$$ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ sfofnosf]

rgf j]efO6df k|jfx gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg

gu]sf] sfo ljj0f tof uL sdrfLxnfO clwsf lhDd]jfL glbPsf] lhGL lgLIf0f uL

ufO k|ltj]bg glnPsf] ]jf k|jfx k|lqmof j[4 tyf ckfEuml dqL n+lus dtfdns gx]sf] ]jf

k|jfx k|efjsfL agfpg ]jfu|fxL+u cGtlqmof 3DtL ]jf fjhlgs gjfO nufotsf sfo

cf+lzs kdf dfq u]sf] tnjL k|ltj]bg kflt gu]sf] e|d0f clen]v gfv]sf] htf slkmot

b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt

P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

2 lhGL xtfGt0f M cflys sfolalw lgodfjnL )^$ sf] lgod df sfofnox uflePsf]

cjyfdf ufleg] sfofnon] rfn cfjyfsf ddt Def lnnfd ldGxf ugkg] dfnfdfgsf]

kldf0f dNo d]t vnfO Totf] sfofno vf]h ePsf] jf uflePsf] ldltn] k+tL lbgleq

k|ltj]bg tof uL jf ug nufO DalGwt dGqfno jf ljefun] Totf] dfnfdfgsf] lhDdf lng]

lbg] Jojyf ldnfpg kg] eGg] Jojyf x]sf] 5 t o ufpFFkflnsf yfkgfsf] qmdsf uflePsf

fljssf j6f uflj cfxL gtLk f]gfdfO ufljxn] xfnDd klg cfˆgf] lhDdfdf x]sf

3 hUuf df]6fOsn bfh nufotsf lhGL dfnfdfgxsf] aaemfy uL ufpFFkflnsfsf]

lhGL vftfdf cfDbfgL afFlwPsf] b]lvPg

3 s bflvnf M cfos P]g ) sf] bkmf -$_ df dNo clej[laring sdf btf ePsf] ]jf k|bfos

jflGbf JolQmnfO eQmfgL u]sf] ]jf zNsdf eQmfgL sdsf] = k|ltztsf bn] clu|d s ssectL

ugkg] Jojyf 5 o sfofnon] ufpFkflnsfsf] ejg lgdf0fsf] lgEuml ljnsf] sd =^ndash

pkef]Qmf ldltnfO eQmfgL lbbf =^(ndash afjsf] sd dNo clej[laring sdf btf ePsf]

]jf k|bfosnfO eQmfgL ePsf] b]lvPsfn] clu|d s ssectL ugkg] sd =)$ndash 56 ePsfn]

cn ugkb5

4 dNo clej[l4 s M dNo clej[l4 s lgodfjnL ) sf] lgod ^-s_ df 7]Ssf lbg] sfL

lgsfo fjhlgs +3 +yf jf btf ePsf] JolQmn] cfkmn] u]sf] 7]Ssf Demftf s eQmfgLsf]

hfgsfL DalGwt cfGtls fhj sfofnodf lbgkg] Jojyf 5 sfofnon] ljleGg dodf ^

kmdaf6 sfofno fdfg vlb u]sf] 5 f] vlb ubf =195624ndash dNo clej[l4 s eQmfgL

ePsf]n] f] eQmfgLsf] hfgsfL DalGwt cfGtls fhj sfofnodf lbgkb5

5 a]h clen]v M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf

vftf ~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFFkflnsf tyf gukflnsfdf

dflxt ePsf fljssf ufpFF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] a]h clen]v

dfof]hg ePsf] ufpFFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h

DkLIf0f sfo ugkb5

e]NxL ufpF ljsf ldlt

6 ljn ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] sfggL Jojyf 5 sfofnon] df]6fOsn vlb uL eQmfgL

lbbf vrsf] laneGbf efraf6 =ampampndash vr n]v]sf] 5 pQm ljn ekfOeGbf a9L vr n]v]sf]

sd cn xgkb5

7 ssectL bflvnf M cfos P]g ) sf] bkmf ( cgf Aofh k|fs[lts |f]t f]oN6L ]jf zNs

sldzg af]gsf] eQmfgLdf = k|ltzt clu|d s ssectf uL fhj bflvnf ugkg] Jojyf 5

sfofnon] ljleGGf dodf vlb eQmfgLdf s ssectL gu]sf] =2810ndash cn uL bflvnf

xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 248

8 s ssectL M cfos P]g ) sf] bkmf -_ df k|ltkmnsf] eQmfgL ubf k|ltzt s ssectf

ugkg] sfggL Jojyf 5 o sfofnosf sdrfLxnfO k|f]Tfxg eQf =)ndash eQmfgL

ePsf]df pQm eQmfgLdf s ssectL ugkg] s =17550ndash cn uL bflvnf ugkb5

9 gubL lb Jojyfkg M cflys sfoljlwlgodfjnL )^$ sf] lgod (-_ adf]lhd k|To]s

sfofnon] ljlgof]hg fhj wf6L lhGL cGo cfDbfgL vrsf] n]vf dxfn]vf kLIfssf]

sfofnoaf6 jLs[t 9fFrfdf fVgkg] sfggL Jojyf 5 n]vf le8g] k|dfl0ft sfuhftx klg

lnlnfa4 tlsfn] fVgkg] sfggL Jojyf 5 t sfofnon] o cflys jifdf dfnkf]t cnL

gePsf] elg cfDbfgL b]vfPsf] 5g

10 ljljw vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] sfggL Jojyf 5 sfofnon] ljljw vr egL kmf]6f]skL lan

ekfOsf cfwfdf vr n]v]sf] fy ~rfng vr a9g] uL vr ug] k|j[ltnfO lgoGq0f ugkb5

11 df]6fOsn M jfL tyf oftfoft Jojyf lgodfjnL )^ sf] lgod (-_df sg sfL

sfofnosf] gfddf btf eO btfsf] k|df0fkq k|fKt g]kfn sfsf] jfldTj ePsf] jfLnfO

sfL jfL elgg]5 f]xL] bkmfsf] pkbkmf adf]lhd sfL jfLsf] klxrfgsf] nflu f]

jfLsf] cufl8 tyf k5fl8 cgrLndash sf] v08 -3_ df n]lvP adf]lhd ]tf] Kn]6df ftf] cIf

cIacutedf xgkg] Jojyf 5 o ufljn] )ampamp df vlb u]sf] af=$) k=) gDasf]

df]6fOsn sfofnosf] gfddf gfdfL guL k|of]u u]sf] b]lvG5 pQm df]6fOsn tTsfn

gfdfdL uL ufpFFkflnsfsf] lhGL vftfdf cfDbfgL afFWgkb5

12 k]ZsL afFsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg]

km5of6 ug] sfggL Jojyf 5 o ufpFF ljsf ldltn] ut ljut jifsf] k]ZsL clen]v d]t

bt fv]sf] b]lvbg ljutsf n]vfkLIf0fn] cfFNofPsf] k]ZsL =ampndash o cflys jifdf

JolQmnfO lbPsf] k]ZsL =))ndash d]t uL hDDff =))(ndash k]ZsL afFsL x]sf]

b]lvG5 pQm k]ZsL lgodfgf km5of6 ugkb5

kf ufpF ljsf ldlt

13 s ssectL] M cfos P]g ) sf] bkmf tyf ( df |f]tdf s ssectL ugkg] Jojyf 5 o

sfofnon] pkjfYo rfsL kfsf] 3 ef8f =$)))ndash eQmfgL lb+bf ef8f afktsf] ) k|ltzt

s ssectL gu]sf] =$))ndash tyf lrj sdf ofbjnfO eQf afkt =)))ndash eQmfgL lb+bf s

ssectL gu]sf] =)ndash d]t $^)ndash cn ugkb5

14 gub dfHbft M cfondashJoo ljj0f cgf fljssf] ufljtkm =$)ndash gub dfHbft x]sf]

b]lvPsf] xFbf pQm sd a+s bflvnf ugkb5

15 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg] km5of6

ug] sfggL Jojyf 5 o ufpFF ljsf ldltn] ut ljut jifsf] k]ZsL =^))ndash hDd]jfL

f]sf] o cflys jifsf] JolQmxsf] =88000ndash d]t uL=()^)))ndash lgod cgf

km5of6 ugkb5

lqejggu ufpF ljsf ldlt

16 gub dfHbft M cfondashJoo ljj0f cgf fljssf] ufljtkm =amp)^ndash gub dfHbft x]sf] b]lvPsf]

xFbf pQm sd cljnDag a+s bflvnf ugkb5

17 s ssectL M cfos P]g ) sf] bkmf cgf |f]tdf s ssectL ugkg] Jojyf 5 sfofnon]

sdrfLnfO eQmfgL lb+bf s ssectL gulPsf] =)ndash lgh sdrfLxaf6 cn xgkb5

18 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg] km5of6

ug] sfggL Jojyf 5 o ufpFF ljsf ldltn] ut ljut jifsf] k]ZsL =^ampndash lhDd]jfL

f]sf]df pQm k]ZsL lgod cgf km5of6 ugkb5

gf]s]Njf ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 249

19 s ssectL] M cfos P]g ) sf] bkmf -_ df k|ltkmnsf] eQmfgL ubf k|ltzt s ssectf

ugkg] sfggL Jojyf 5 o sfofnosf sdrfLxnfO k|f]Tfxg eQf eQmfgL ePsf]df pQm

eQmfgLdf s ssectL ugkg] s =20400ndash cn uL bflvnf ugkb5

20 fdflhs Iff s M cfos P]g ) sf] bkmf df k|ltkmnsf] eQmfgL ubf k|ltzt

fdlhs Iff s ssectL ugkg] sfggL Jojyf 5 o sfofnosf sfofno xof]uL gtL fdsnfz

fonfO =^ndash tna eQf eQmfgL ubf lgodfgf fdflhs Iff s ssectL gu]sf]

=ampndash lgh sdrfLaf6 cn ugkb5

21 tflnd vr M tflnddf lkmfl u]sf] kq d]t dfj]z guL o sfofnosf uflj lrj

uh]Gb| ldgtn] Ifdtf ljsf egL =)))ndash vr n]v]sf]] b]lvG5 s] stf] tflnd xefuL xFbf

s] slt ljwf k|fKt xg] xf] f]sf] cfwf ljgf vr n]v]sf] 5 tflnddf lkmfl u]sf] kq

kfpg] ]jf ljwfsf] k|df0f k]z ug] cGoyf cn ugkb5

22 ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df vr ubf vrsf] lan

ekfO lxtsf] n]vf fVgkg] sfggL Jojyf 5 sfofnon] nlIft ju dx dxtkm ljkGg

dlxnf lnfO sfoqmd ~rfng ug] egL efrfy nlIft dxFu ePsf] Demftf a+sdf

sd hDdf u]sf] efr d]t +nUg guL =)))))ndash tyf 8s ddt egL =ampndash

nfut cgdfg tof uL =^)))ndash vr n]v]sf vr n]v]sf] 5 vr vNg] ljn ekfO k]z

ugkb5

23 gub dfHbft M cfondashJoo ljj0f cgf fljssf] ufljtkm =^ampndash gub dfHbft x]sf]

b]lvPsf] xFbf pQm sd a+s bflvnf ugkb5

24 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df k]ZsL lbg] km5of6

ug] sfggL Jojyf 5 o ufpFF ljsf ldltn] ut ljut jifsf] k]ZsL clen]v d]t bt

fv]sf] b]lvbg ljutsf n]vfkLIf0fn] cf+NofPsf] k]ZsL =)^)))ndash o cflys jifdf ^

JolQmnfO lbPsf] k]ZsL =1706000ndash d]t uL hDDff =$))))ndash k]ZsL afFsL x]sf]

b]lvG5 pQm k]ZsL lgodfgf km5of]6 ugkb5

25 a|xDkL ufljtkm M n]vfkLIf0fsf nflu k6s k6s tfs]tf ubf d]t sfofnon] cflys ljj0fsf

fy |]tf n]vfkLIf0f 8f] dIf k]z ug gs]sf]n] o ufljsf] )ampamp$ sf] =11913897ndash n]vfkLIf0f ulPsf] 5g

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 $ nfv amp xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = nfv ^ xhf lgoldt ugkg] = sf]8 nfv xhf k]ZsL

=( nfv ) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 250

fdgu ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =$ nfv $$ xhf of] jifsf] cfo =( sf]8 $ nfv (

xhf d]t =( sf]8 ) nfv amp xhf cfDbfgL ePsf]df = sf]8 amp nfv xhf vr eO =amp(

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o gukflnsf cGtut j8f sfofno

tyf fljssf ^a6 ufpFF ljsf ldltxn] )amp kmfug amp Ddsf] a+s gubL lstfadf hf]8 hDdf

gu]sf] vrsf] kmfF6jfL -d=n]=k=kmf=g+=_ k]ZsL afFsLsf] ljj0f -d=n]=k=kmf=g+=$_ gagfPsf] fy

a+s gubL lstfa lhGL vftf d]t k|dfl0ft u]sf] b]lvPg haf6 cflys sff]af lgod+ut g

ePsf] 5 eGg lsPg o DaGwdf tfns sfofnon] j8f dfkmt xg] cflys sff]afnfO lgoGq0f

ugkb5

2 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ ]jfu|fxL+u

cGtlqmof sfo ug] gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg

gu]sf] clVtofL tyf sfoqmd jLs[ltsf] hfgsfL dodf k|fKt gePsf] ah]6 lgsff dodf

gePsf] sfo ljj0f tof uL sdrfLxnfO clwsf lhDd]jfL glbPsf] zfvfdividedxfzfvfxn]

~rfng ug] sfoqmdsf] afF8kmfF8 ubf hgzlQmsf] cefjn] sfoqmd ~rfng ug kofKt do

k|fKt gu]sf] e|d0f clen]v gfv]sf] vrsf] ah]6 lxfa tof gu]sf] lhGL lgLIf0f uL

lhGL fdfg Jojlyt ugkg]df f] gu]sf] bflvnf +Vof fvL bflvnf k|ltj]bg Jojlyt

gu]sf] ]jf k|jfx wfsf] nflu OG6g]6 jf j]esf] dfWodaf6 a+slNks Jojyf gckgfPsf]

cfGtls n]vfkLIf0f gufPsf]tnjL k|ltj]bg kflt gu]sf]~rflnt of]hgfxsf] vrsf]

fdflhs kLIf0f fjhlgs n]vfkLIf0f gufPsf] htf slkmot b]lvPsf 5g hn] ubf+

sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j

Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

3 lhGL M ldlt )amp$ df f]nf dfu|L vlb uL eQmfgL u]sf]df lhGL cfDbfgL gafFwL vr

n]lvPsf] sd =()))ndash sf] bflvnf k|df0f k]z ugkb5

4 kFhLuttkm M fdflhs klrfns fdl+x ofbjn] emf]nf tyf cGo sfo d]tsf] nfuL

=()))ndash sf eQmfgLdf uf=lj= 56fn xfn a8f g+= ^ df ljt0f u]sf] ekfO tyf

DalGwt +yfnfO aemfPsf] k|df0f gb]lvPsf] =()))ndash ljt0f ekfO k]z xgkb5

vjf ufpF ljsf ldlt

5 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v

5 cf=j= )ampamp$ df =^$ndash cnL ePsf]df o jifdf Uuml n] xg] =ndash lhNnf

dGjo sf]ifdf bflvnf ePsf] k|df0f ugkb5

6 kFhLuttkm M cfos P]g ) sf] bkmf ( cgfsf] eQmfgLdf eQmfgL sdsf] = k|ltztn]

clu|d s slsect ugkg] Jojyf x]sf] 5 lxdfno0f Knfosf] eQmfgLdf =)))ndash sf] =

k|ltztn] clu|d cfo s =^$ndash bflvnf ugkb5

7 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon]

ljleGg sdrfL Pj+ +yfnfO ljleGg sfdsf] lgldQ ut ljutdf lbPsf] k]ZsL =amp$)$ndash

tyf o jif Ps +yfnfO lbPsf] k]ZsL =))ndashd]t =)^($ndash xfnDd klg

km5of6 u]sf] b]lvPg pQm k]ZsL lgod cgf cfjZos sfafxL uL cn km5of6 ugkb5

]vfgf ufpF ljsf ldlt

8 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 251

5 )ampamp$ df =^$)ndash cnL ePsf]df o jifdf Uuml n] xg] =^)ndash lh=== sf]ifdf

bflvnf gePsf]n] f]sf] bflvnf k|df0f k]z ugkb5

9 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ -_ adf]lhd vr

ubf vrsf] lan ekfO lxt n]vf fVgkg] pNn]v 5 uf]ljGb dlnsn] lnPsf] eQmfgLdf ekfO

+nUg gePsf] =$^)ndash ekfO k]z ugkb5

10 kFhLuttkm M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ -_ adf]lhd vr

ubf vrsf] lan ekfO lxt n]vf fVgkg] pNn]v 5 lg=df=lj=wf]ljlgofsf k|=c=gtL dxfb]j

dxtf]n] afnaflnsf sfos|daf6 lnPsf] =))))ndash k]ZsLdf =$(()ndash sf] dfq ljn fvL k]ZsL

km5of6 u]sf]n] gku =$))ndash cn ugkb5

11 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 sfofnon] ut ljutsf] k]ZsL

=)^^ampndash xfnDd klg km5of6 gu]sf]n] lgod cgf cfjZos sfafxL uL cn

km5of6 ugkb5

12 of]hgf ~rfng M ufpF ljsf ldltaf6 ~rflnt qmdfut of]hgfx o sfofnoaf6 5gf6

ePsf of]hgfx ~rfng uL eQmfgL vr n]v]sf]df pQm of]hgfx sg cjyfdf 5g f]sf]

ljj0f tof u]sf] b]lvPg hn] ubf cfˆgf] If]qleq cfufdL lbgdf of]hgf 5gf6 ubf bf]xf]f]

kg] bf]xf]f] eQmfgL xg] ~rflnt of]hgfsf] xfnsf] lylt cjnf]sg xg Sg] b]lvbg ty

~rflnt DkGg of]hgfxsf] clen]v fVgkb5

13 cfGtls n]vfkLIf0f k|ltj]bg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z

)amp$ sf] aFbf g+=( df ufpFkflnsfsf] cfGtls n]vfkLIf0f k|rlnt sfggcgf cfˆg cfGtls

n]vfkLIfsaf6 ufpg kg] gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6 ufpg

kg] Jojyf u]sf] 5 ufpF+ ljsf ldltxsf] )amp$ gtfj0fb]lv )amp kmfNu0f amp Ddsf]

|]tf lh=lj==sf] lg0fo cgf ut cflys jifsf n]vfkLIfsxaf6 n]vfkLIf0f ufO k|ltj]bg

lnPsf] kfOof] ty f] k|ltj]bgdf pNn]lvt Joxf]fx pk sfafxL ugkb5

14 utljutsf] a]h M sfofnoxn] utljutsf] clGtd n]vfkLIf0f k|ltj]bgdf cfNofOPsf

a]hxsf] nut fvL lgodfgf cfjZos sfafxL uL km5of6 ugkb5 fdgu

ufpFkflnsfdf dflxt ePsf ufpF ljsf ldltxsf] ut ljut jifxsf] clGtd n]vfkLIf0f

k|ltj]bgdf cfNofOPsf] a]hxsf] nut fvL km5of6 ugkb5

fdgu axcjf ufpF ljsf ldlt

15 lhGL M ldlt )ampdividedivide) ut]df vlb ePsf] =))ndash fdfgsf] lhGL bflvnf gePsf]n]

bflvnfsf] k|df0f k]z ugkb5

16 k]ZsLM yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 ljleGg sdrfLxn] lnPsf] k]ZsL

=^(ndash cflys jifsf] cGtDd km5of6 gePsf]n] lgod cgf km5of6 ugkb5

5f]6fn ufpF ljsf ldlt

17 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v

5 o jif sfofnodf p7]sf] dfnkf]t sd =^$ndash sf] Uuml sf] sd lhNnf dGjo

ldltdf k7fpg kg] ePsf]n] =$ndash bflvnf k|df0f k]z ugkb5

18 clu|d cfos M cfos P]g ) sf] bkmf ( cgfsf] eQmfgLdf eQmfgL sdsf] =

k|ltztn] clu|d s slsect ugkg] Jojyf x]sf] 5 f]lxt c6f] ]G6 dn+ujfaf6 df]6fOsn

vlb eQmfgL =())))ndash sf] clu|d cfos =)ndash bflvnf ugkb5

19 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 252

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 o sfofnosf] gfddf x]sf] ut jifsf]

=^^))ndash o jifsf] afFsL k]ZsL =amp))))ndash d]t =^^))ndash cflys jifsf] cGtDd

km5of6 gePsf]n] lgod cgf km5of6 ugkb5

lf6 ufpF ljsf ldlt

20 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 fdphog fon] ljleGg sfosf] nflu

lnPsf] k]ZsL =amp)))ndash lgodfgf km5of6 ulgkb5

201 o sfofnosf $) JolQmutdividesdrfLxsf] gfddf x]sf] k]ZsL $(ndash tyf o jifsf]

=)))))ndash cflys jifsf] cGtDd km5of6 gePsf]n] lgod cgf km5of6 ugkb5

21 clu|d cfos M cfos P]g ) sf] bkmf ( cgfsf] eQmfgLdf eQmfgL sdsf] =

k|ltztn] clu|d s slsect ugkg] Jojyf x]sf] 5 sfofnon fgs OG6k|fOh]hFu df]6fOsn

vlbsf] eQmfgL =())ndash sf] clu|d s =ndash llsf KnfonfO eQmfgL u]sf]

d]lgL dfgsf] =)$ndash sf] clu|d s =^^ndash kmlgr vlb ubf =)$))ndash sf]

clu|d cfos =)^ndash bflvnf gu]sf]n] =^)ndash fhj bflvnf ugkb5

u8lxof ufpF ljsf ldlt

22 dfnkf]t M of] jif dfnkf]t cnL sd =))ndash sf] k|ltztn] lhNnf dGjo ldltdf

bflvnf ugkg] =ampndash ut jifsf] afFsL sd =)ndash d]t =^ndash bflvnf u]sf] kfOPg

bflvnf k|df0f k]z ugkb5

23 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 o sfofnosf

JolQmutdividesdrfLxsf] gfddf x]sf] k]ZsL =)()ndash lgodfgf km5of6 ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =amp nfv ^$ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = xhf lgoldt ugkg] = nfv xhf k]ZsL = nfv $ xhf x]sf]

5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 253

sljnfL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpF+kflnsfsf] ut jifsf] dfHbft =amp xhf of] jifsf] cfo =amp sf]8 nfv $ xhf d]t

=amp sf]8 ( nfv xhf cfDbfgL ePsf]df =^ sf]8 nfv xhf vr eO =) nfv ( xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 sff]afsf] n]vf M k|To]s sfofnon] ljlgof]hg fhj wf6L cGo sff]afsf] n]vf dxfn]vf

kLIfssf] sfofnon] tf]s]sf] 9fFrfdf fVgkg] Jojyf 5 o gukflnsf cGtut j8f sfofno

tyf fljssf $ j6 ufpFF ljsf ldltxn] )amp kmfug amp Ddsf] a+s gubL lstfadf hf]8

hDdf gu]sf] vrsf] kmfF6jfL k]ZsL afFsLsf] ljj0f gagfPsf] fy a+s gubL lstfa lhGL vftf

d]t k|dfl0ft u]sf] b]lvPg haf6 cflys sff]af lgod+ut g ePsf] 5 eGg lsPg o

DaGwdf tfns sfofnon] j8f dfkmt xg] cflys sff]afnfO lgoGq0f ugkb5

2 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf+ ]jfu|fxL+u

cGtlqmof sfo ug] gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg

gu]sf] clVtofL tyf sfoqmd jLs[ltsf] hfgsfL dodf k|fKt gePsf] ah]6 lgsff dodf

gePsf] sfo ljj0f tof uL sdrfLxnfO clwsf lhDd]jfL glbPsf] zfvfdividedxfzfvfxn]

~rfng ug] sfoqmdsf] afF8kmfF8 ubf hgzlQmsf] cefjn] sfoqmd ~rfng ug kofKt do

k|fKt gu]sf] e|d0f clen]v gfv]sf] vrsf] ah]6 lxfa tof gu]sf] ufpFkflnsf cGtut ufpFF

ljsf ldltxn] lhGL lgLIf0f uL lhGL fdfg Jojlyt ugkg]df f] gu]sf] ufpF+kflnsfn]

lhGL bflvnf k|ltj]bgdf lnln]jf bflvnf +Vof fvL bflvnf k|ltj]bg Jojlyt gu]sf]

]jf k|jfx k|lqmof a[4 tyf ckfEumldqL x]sf] 5g ]jf k|jfx wfsf] nflu OG6g]6 jf j]esf]

dfWodaf6 a+slNks Jojyf gckgfPsf] cfGtls n]vfkLIf0f gufPsf] ~rflnt of]hgfxsf]

vrsf] fdflhs kLIf0f fjhlgs n]vfkLIf0f gufPsf] htf slkmot b]lvPsf 5g hn]

ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf

j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

3 OG6g]6 M sfofnon] jfO DofS OG6g]6 h8fg u]sf] etmfgL vr sd =)((ndash n]lvPsf]

b]lvof] t jfO DofS ]jf ~rfngdf gcfPsf]n] f]sf] wf ug] k|of ufpFkflnsfaf6 ePsf]

b]lvPg otkm sfofnon] Wofg lbgkb5

hdlgof ufpF ljsf ldlt

4 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon]

ljleGg sfdsf] lgldQ ut ljutdf ljleGg sdrfL JolQm kbflwsfL Pj+ +yfnfO lbPsf]

k]ZsL =)ampamp)ndash xfnDd klg km5of6 u]sf] b]lvPg pQm k]ZsL lgod cgf cfjZos

sfafxL uL cn km5of6 ugkb5

5 clu|d s M u[x f]ef kmlgr axyjf nfxLsf] )amp ut]sf] ljn cgf vlb etmfgL

=^))))ndash sf] =) k|ltztn] xg] clu|d cfos =amp(ampndash cn uL bflvnf ugkb5

x]dk ufpF ljsf ldlt

6 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k|f== lzjgfy rfwLn] dflhs Iff

eQf ljt0f ug lnPsf] k]ZsL sd =))))ndash ljleGg sdrfLxaf6 km5of6 xg

afFsL k]ZsL =)))ndash d]t =^)ndash lgodfgf km5of6 ugkb5

sljnfL ufpF ljsf ldlt

7 lhGL M nfnjGbL ck]6 k|]nfO =)))ndash eQmfgL u]sf] dfgsf] lhGL cfDbfgL afFw]sf]

b]lvPg sfofnon] dfnfdfgsf] cfDbfgL afFwL k|df0f k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= nfxL

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 254

8 clu|d s M cfos P]g ) sf] bkmf ( cgfsf] eQmfgLdf eQmfgL sdsf] = k|ltztn]

clu|d s ssectL ugkg] Jojyf x]sf] 5 sfkmn] a|b P08 ll6n bfh pBf]u jlbjfnfO

=^($ampampndash eQmfgL u]sf]df clu|d cfos =) n] s ssectf gu]sf]n] =(ndash cn uL

bflvnf ugkb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 o sfofnotkm =))$ndash cflys

jifsf] cGtDd k]ZsL km5of6 gePsf]n] lgod cgf km5of6 ugkb5

klof ufpF ljsf ldlt

10 dfnkf]t M yfgLo jfoQ zfg P]g ) df ufpFF ljsf If]qleqsf] hUufdf dfnkf]t jf

eldsaf6 p7]sf] fhjsf] kRrL k|ltzt sd lhNnf dGjo ldltnfO aemfpg kg] pNn]v

5 of] jif dfnkf]t cnL sd =$ndash sf] k|ltztn] lhNnf dGjo ldltdf bflvnf

ugkg] =)ndash ut jifsf] afFsL =((ndash uL hDdf =)ndash bflvnf u]sf] k|df0f k]z

ugkb5

11 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf sfofnon]

ljleGg sfdsf] lgldQ ut ljutdf ljleGg sdrfL JolQm kbflwsfL Pj+ +yfnfO lbPsf] k]ZsL

=(amp$^ndash xfnDd klg km5of6 u]sf] b]lvPg pQm k]ZsL lgod () cgf cfjZos

sfafxL uL cn km5of6 ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =amp nfv ^ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = xhf lgoldt ugkg] =^ xhf k]ZsL =amp) nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 255

uf gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft =(( xhf of] jif cfo =( sf]8 $( nfv xhf d]t

=( sf]8 ) nfv xhf cfDbfgL ePsf]df =$ sf]8 ^ nfv ^ xhf vr eO =$ sf]8 ^ nfv

( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhDd]jfL M ufpF ljsf ldltxsf] )amp kmfNu0f dfGtsf] dfHbft sfod ePsf] ufpFkflnsf jf

gukflnsfdf lhDd]jfL fgkg]df sfofnon] ufpF ljsf ldltxaf6 fgkg] lhDd]jfL Psdi7

b]vfPsf]n] olsg xg Sg] cjyf gx]sf]n] ufpF ljsf ldltxaf6 sd =2534413ndashf]sf] jf

gf]sf] DaGwdf sfofnon] olsg ugkb5

2 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofIacuteg ubf+ vlb of]hgf tof

gu]sf] pkef]Qmf ldltn] cgudg dNofIacuteg gu]sf] ~rflnt cfof]hgfsf] hfrkf tyf kmkmfs

gu]sf] If]qut vr+sf] ljj0f tof gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf]

cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL

cfGtls lgoGq0f b=9 agfpg kb+5

3 ldf g3fO vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df jLs[t ah]6sf]

kllwleq xL] P]g jdf]lhd szNs ]jf zNs bt ef8faf6 p7fPsf] sn sdsf] kRrL nfv

k+of Dd cfDbfgL xg] lhNnf ljsf ldlt jf gukflnsfn] clwstd f7L k|ltzt kRrL nfv

b]lv krf nfv k+of Dd cfDbfgL xg]n] clwstd rfnL k|ltzt krf nfvb]lv Ps sf]8

k+ofDd cfDbfgL xg]n]] tL k|ltzt Ps sf]8 k+ofeGbf al9 cfDbfgL xg] gukflnsfn] kRrL

k|ltzt eGbf al9 sd k|zflgs sfdsf] nflu vr ug gkfOg] Jojyf 5 gukflnsfn] of] jif

cfGtls cfo =($)ndash u]sf]df tL k|ltztn] xg cfpg] sd =($ndash vr ug ldNg]df

k|zflgs vr =()$^ndash u]sf] b]lvg cfPsf]n] tf]lsPsf] LdfeGbf =^))ndash a9L vr

u]sf] b]lvof] ctM lgb]lzsfsf] cg0f uL k|zflgs vr tf]lsPsf] ldfleq vr uL ljsffTds

ultljlw cuf8L a9fpgtkm Wofg lbg kb5

4 zLifs kmsMyfgLolgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df jLs[t

ah]6 sfoqmdsf] Ldfleq xL lgwflt sfodf vr ugkg] Jojyf 5 sfofnon]ljleGg sfoqmd

jfkt =$$)ndash rfn k|s[ltsf vrx kFhLut zLifsaf6 eQmfgL u]sf] b]lvof] ctM lzifsut vr

sddf Wofg lbgkb5

5 nfut cgdfg M fjhlgs vlb P]g )^ sf] bkmf -_ df fjhlgs lgsfon] Ps nfv k+ofeGbf

a9Lsf] vlb ubf nfut cgdfg tof ugkg] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg] uL

6qmf 6qmf kfL vlb ug gxg] tyf fjhlgs vlb lgodfjnL )^$ sf] lgod ( sf] pklgod -s_

df vlb DaGwL Dk0f sfd Pp6 vlb Demftfaf6 xg Sg] jf sfd lkR5] 5sect vlb Demftf

ugkb5 eg] DaGwdf ljrf ugkg] Jojyf 5 sfofnon] gu oftfoftsf] uof]hgf tyf 9n

lgsfsf] uof]hgfsf] k|ltj]bg tofL sfosf] nflu nfut cgdfg j]u Dk0f sfd Pp6 Demftfaf6

xg Sg]df Pp6 sfonfO rf 6qmf kfL =amp)))ndash eQmfgL lbPsf]n] clgoldt b]lvof] ctM vlb

sfo Dkfbg ubf k|ltkwf lldt gxg] uL vlb sfjfxL ugkb5

6 xL of]hgf M fjhlgs vlb lgodfjnL )^$ sf] lgod amp df xL of]hgf htf ljifosf] l8hfOg

vlb ug kbf Totf] l8hfOgDaGwL ljt[t ljj0flxtsf] sfuhft tof uL Totf] sfuhft cgk

l8hfOg k|ltof]lutf ufO pkoQm l8hfOg vlb ug Sg] Jojyf 5 sfofnon] gu oftfoft tyf

9n lgsfsf] uof]hgf tof ubf xL ljsfsf] nflu pkoQm l8hfOgsf] nflu k|ltof]lutf ufO

l8hfOg vlb ug pkoQm b]lvG5

7 vr k|df0fMcflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df sg sdsf] eQmfgL lbbf+ Lt ku]

jf gku]sf] hfFr ugkg] Jojyf 5 sfofnon] lzIffsf] kxFr aflx x]sf afnaflnsfxsf] nflu r]tgf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 256

sfoqmd DkGg ePsf] tyf vrsf] ki6ofO j]u tfO Ps uX| sfL +yfnfO =)))))ndash eQmfgL

u]sf]n] sfoqmdFu DaGwLt vrxsf] ki6ofO ug] k|df0f k]z ugkg] b]lvof]

8 gDsf] cfwf M fjhlgs vlb lgodfjnL )^$ sf] lgod )-_ df fjhlgs lgsfon] nfut

cgdfg tof ubf jLs[t gD adf]lhd nfut cgdfg tof ugkg] tyf f]xL lgodfjnLsf] lgod (-

_ df fjhlgs lgsfon] nfut cgdfg tof ubf u0ft kLIf0f jfktsf vrx 5sect cfO6d agfO

nfut cgdfgdf dfj]z ugkg] Jojyf 5 sfofnon] u0ft kLIf0fsf] vr =(ndash dfj]z

uL nfut cgdfg tof kf]sf]df Tosf] ki6 cfwf k]z ePg

9 f] vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod -$_ df fjhlgs lgsfon] Ps nfv

kofFeGbf a9L sdsf] f]acute vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f ]jfk|bfosaf6 lnlvt

kdf befpkq dfu uL vlb ugkg] Jojyf 5 sfofnon] vnf lbzfdSt sfoqmdsf] nflu Ps

usfL +yfFu ]jf f]acute vlb uL =$))))ndash eQmfgL lbPsf]n] clgoldt b]lvof] ctM

vlb sfo k|ltkwf Pj+ kfbzL xgkb5

10 s lahs M fjhlgs vlb lgodfjnL )^$ sf] lgod -_ df sg klg cfkltstfn] eQmfgLsf]

nflu lan jf lahssf] ldlt lxt cfkltstfsf] gfd 7]ufgf cfklt ulPsf] dfnfdfgsf] kldf0f

dNo d]t vlnPsf] lan lahs k]z ugkg] Jojyf 5 sfofnon] 8s fo aQL cfklt ug Ps

h]=le=Fu vlb DemfTff u]sf]df f]lx h]=le=sf] s ljhs glnO f] h]=eLdf cfj4 sDkgLsf] s

lahsaf6 s of]Uo sd =^amp(^)ndash sf] dNo clej[4L s =$)ndash eQmfgL u]sf]n] b]lvof]

ctM pQm h]=le=sf] gfddf dNo clej[4L s dfof]hg ePsf] k|df0f k]z xgkb5

11 dNo clej[4L sM dNo clej[l4 s lgodfjnL ) sf] lgod ^ cgf d=c=sdf btf ePsf

sbftfn] cgrLndash) adf]lhd dlxgf eQmfg ePsf] kRrL lbgleq DalGwt cfGtls fhj

sfofnodf btf ufpg kg] Jojyf 5 sfofnon] ljleGg sfosf] nflu ljleGg kmdxnfO ljleGg

ldltdf =6780701ndash-d=c=s d]t_ eQmfgL lbPsf]df cfGtls fhj ljefusf] j]efO6 r uL

x]bf gLh sbftfx NonndashFilerb]lvPsf]n] cfos tyf dNo clej[l4 s ljj0f DalGwt cfGtls

fhj sfofnodf bflvnf u]sf] gb]lvPsf]n] =780081ndash sf] dNo clej[l4 s dfof]hg kq k]z

ugkg] b]lvof]

12 cfo 7]Ssf M dNo clej[4L s P]g ) sf] bkmf -_ adf]lhd 7]Ssfdf dNo clej[4L s cn

uL fhZj lzifs g+= $amp df bflvnf ugkg] Jojyf 5 gukflnsfn] o jif $ j6f cfGtls

cfo 7]Ssf jfkt =$$($ndash k|fKt u]sf]df f]df nfUg] t]x| k|ltzt dNo clej[4L s jfktsf]

sd =ampamp^ndash cn gu]sf]n] pQm sd cn uL fhj vftfdf bflvnf ugkg] b]lvof]

13 slG6Gh]GL M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp-$_ df nfut cgdfgdf x]sf] cf]ex]8

slG6Gh]GL sdsf] c+z ssectf u] dfq eQmfgL lbgkg] Jojyf 5 sfofnon] j6f of]hgfx pkef]Qmf

ldltaf6 lgdf0f sfo ufO =$amp)ampndash eQmfgL lb+bf slG6Gh]GL jfktsf] sd =^^ndash ssectf

guL eQmfgL lbPsf]n] pQm sd cn ugkb5

14 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf]

bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon]

ut ljut jifsf] k]ZsL a]h =^$)$ b]lvPsf]n] pQm k]ZsLa]h km5of6 ufpg] sfjfxL

rnfpg kb5

15 clen]vMyfgLo txdf ah]6 thdf sfofGjog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL

lgb]lzsf )amp$ sf] a+bf g+= -=_ df ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF

ljsf ldltsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf

sfod uL k|rlnt sfgg cgf k]ZsL tyf a]h +kLIf0f ugkg] Jojyf 5 o gukflnsf

cGtutsf] fljssf ft j6f ufpF ljsf ldltsf sfofnox xfn fhb]jL gukflnsfdf dflxt

ePsf]n] pQm ufpF ljsf ldlt tyf j8f sfofnoxsf] k]ZsL tyf a]hsf] clen]v fhb]jL

gukflnsfdf v8f uL fVgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 257

nIdLk j]nlj5jf ufpF ljsf ldlt

16 aLn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] lan ekfOlxt n]vf

fVgkg] Jojyf 5 sfofnon] 8s ddtsf] aLn ekfO j]u =$)))ndash vr n]v]sf]n] pQm sd

cn ugkb5

17 clu|d cfo s M cfos P]g ) sf] bkmf ( df dNo clej[l4 sdf btf ePsf] cfkltstf

aflGbf JolQmlgsfonfO eQmfgL ubf = k|ltztsf bn] s ssectf ugkg] tyf kflgtlds eQmfgLdf

kGw| k|ltztn] clu|d s ssectf uL eQmfgL lbgkg] Jojyf 5 sfofnon] jt tyf ]jf k|bfosnfO

=)ndash eQmfgL ubf clu|d s jfkt =(()ndash ssectf guL eQmfgL u]sf]n] pQm sd cn

ugkb5

a|xdkL ufpF ljsf ldlt

18 sssectL M cfos P]g ) sf] bkmf tyf ( df aflGbf AolQmn] g]kfndf |f]t ePsf] sg eQmfgL

u]sf]df tf]lsP cgf sssectL ugkg] Jojyf 5 sfofnon] ljleGg eQmfL ubf =))ndash sssectL

guL eQmfgL u]sf]n] pQm sd cn ugkb5

19 aLn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df aLn ekfO lxt n]vf fVgkg]

Jojyf 5 j8f sfofnosf] gubL lstfaeGbf a9L =())ndash n] a+s ljj0fdf a9L vr n]v]sf]

b]lvPsf]n] pQm sd cn ugkb5

20 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf]

bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon]

ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6

d]t ut ljut jifb]lvsf] km5of6 xg afFsL =$)))))ndash a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6

xgkb5

d8jnjf ufpF ljsf ldlt

21 sssectL M cfos P]g ) sf] bkmf -_ df aflGbf AolQmn] g]kfndf |f]t ePsf] ef8f eQmfgL

u]sf]df bz k|ltztsf bn] sssectL ugkg] Jojyf 5 sfofnon] lk58f jusf] e|d0fsf] nflu uf8L

tyf sf]7f ef8f jfkt =))))ndash eQmfgL u]sf]df bz k|ltztn] xg cfpg] =)))ndash sssectL guL

eQmfgL u]sf]n] pQm sd cn ugkb5

22 lan ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] lan ekfOlxt n]vf

fVgkg] Jojyf 5 sfofnon] lk58f jusf] e|d0f ljkGg junfO zlIfs fdu|L ljt0f sfoqmdsf]

nflu aLn j]u =)))ndash tyf uejtL dlxnfsf] tYof+s +sng kf]if0f tyf vf]k sfoqmdsf] nflu

rfw hgfsf] $))ndash sf] bn] =^))ndash d]t =^))ndash lan ekfO j]u vr n]v]sf]n] pQm sd

cn ugkb5

23 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf]

bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon]

ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6

d]t ut ljut jifb]lvsf] km5of6 xg afFsL =$)$$ a]h cf+NofOPsf]n] pQm k]ZsLa]h

km5of6 xgkb5

fhb]jL ufpF ljsf ldlt

24 a9L lgsff M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df sg sd eQmfgL ubf Lt ku]

gku]sf] hfFr ugkg] Jojyf 5 sfofnon] fhb]jL dlGb +u f]ug ugsf] nflu ldlt )amp df3

ut]sf] klifb lg0foaf6 =))))ndash ah]6 ljlgof]hg ePsf]df f] of]hgfxsf] nflu =)))))ndash

vr n]v]sf]n] =))))ndash a9L vr clgoldt b]lvof]

25 clu|d cfos M cfos P]g ) sf] bkmf ( df dNo clej[l4 sdf btf ePsf] cfkltstf aflGbf

JolQmlgsfonfO eQmfgL ubf = k|ltztsf bn] s ssectf ugkg] tyf ef8f jfktsf] eQmfgLdf bz

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 258

k|ltztn] clu|d s ssectf uL eQmfgL lbgkg] Jojyf 5 sfofnon] jt tyf ]jf k|bfosnfO

=$$ndash -d=c=s afx]s_ eQmfgL ubf clu|d s jfkt =)^ndash ssectf guL eQmfgL u]sf]n] pQm

sd cn ugkb5

26 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf]

bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon]

ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6

d]t ut ljut jifb]lvsf] km5of6 xg afFsL =^^$$^ a]h cf+NofOPsf]n] pQm k]ZsLa]h

km5of6 xgkb5

27 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf]

sfoljlw ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] Ps

pkef]Qm ldltnfO 8uf+ lgdf0f jfkt =))))ndash k]ZsL lbPsf]df clGtd n]vfkLIf0f cjlwDd

d]t km5of6 u]sf] b]lvPg

xhldlgof ufpF ljsf ldlt

28 ut ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL

P]gsf] bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5

sfofnon] ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls

n]vfkLIf0faf6 d]t ut ljut jifb]lvsf] km5of6 xg afFsL =amp$) a]h cf+NofOPsf]n] pQm

k]ZsLa]h km5of6 xgkb5

29 a9L lgsff M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df sg sd eQmfgL ubf Lt ku]

gku]sf] hfFr ugkg] Jojyf 5 sfofnon] ljleGg of]hgfxsf] nflu ldlt )amp kfif ( ut]sf]

klifb lg0foaf6 =())))ndash ah]6 ljlgof]hg ePsf]df f] of]hgfxsf] nflu =^ a9L vr

n]v]sf]n] clgoldt b]lvof]

atk ufpF ljsf ldlt

30 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf]

bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon]

ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6

d]t ut ljut jifb]lvsf] km5of6 xg afFsL = ndasha]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6

xgkb5

31 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf]

sfoljlw ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon]

vfg]kfgL -a|xdyfg_ tyf kmfO of]hgfsf] nflu =amp$)))ndash k]ZsL lbPsf]df clGtd n]vfkLIf0f

cjlwDd d]t km5of6 u]sf] b]lvPg

emdvgjf ufpF ljsf ldlt

32 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf]

bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon]

ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6

d]t ut ljut jifb]lvsf] km5of6 xg afFsL =))ndasha]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6

xgkb5

33 gubL bflvnf M cflys sfoljlw P]g ) sf] bkmf -$_ df lhDd]jf JolQmn] cfˆgf] lhDdfdf cfPsf]

sfL gubL kGw| lbgeGbf a9L l9nf] u]df klRr k|ltzt hljfgf d]t cnL ugkg] Jojyf 5

sfofnosf] lrjn] cfGtls cfojfktsf] sd =))ndash clGtd n]vfkLIf0f cjlwDd d]t bflvnf

gu]sf]n] klRr k|ltzt hljfgf =ampndash d]t =ampndash DalGwtaf6 cn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 259

34 sRrfjfL M cflys sfoljlw lgodfjnL )^$ sf] lgod $)-amp_ df rfn jifsf] ah]6n] gvfd]sf] vr

cufdL jifdf eQmfgL lbgkg] sf0f vf]nL tf]lsP adf]lhd eQmfgL lbg afFsLsf] sRrfjfL k|dfl0ft uL

fVgkg] Jojyf 5 sfofnon] dlxnf jd+ ]ljsfxsf] cf=j= )ampamp sf] eQf jfkt eQmfgL lbg

afFsLsf] sRrfjfL j]u sd =^$))ndash eQmfgL lbPsf]n] lgodDdt b]lvPg

35 s bflvnf M cfos P]g ) sf] bkmf () df clu|d s ssectL ulPsf] s sd k|To]s dlxgf dfKt

ePsf klRr lbgleq cfGtls fhj sfofnodf bflvnf ugkg] Jojyf 5 sfofnon] ljleGg

eQmfgLdf s ssectf uL flvPsf] sd =$)ampndash n]vfkLIf0f cjlw Dd d]t bflvnf gu]sf]n] pQm

ssf] sd bflvnf ugkb5

36 dNo clej[4L sM dNo clej[l4 s lgodfjnL ) sf] lgod ^ cgf d=c=sdf btf ePsf

sbftfn] cgrLndash) adf]lhd dlxgf eQmfg ePsf] klRr lbgleq DalGwt cfGtls fhj

sfofnodf btf ufpg kg] Jojyf 5 sfofnon] ljleGg sfosf] nflu ljleGg kmdxnfO ljleGg

ldltdf =180607ndash-d=c=s d]t_ eQmfgL lbPsf]df cfGtls fhj ljefusf] j]efO6 r uL

x]bf gLh sbftfx NonndashFilerb]lvPsf]n] cfos tyf dNo clej[l4 s ljj0f DalGwt cfGtls

fhj sfofnodf bflvnf u]sf] gb]lvPsf]n] =)ampampndash sf] dNo clej[4L s dfof]hg kq k]z

ugkb5

a]h lylt M

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 $ nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =( nfv ^ xhf lgoldt ugkg] = sf]8 amp) nfv xhf k]ZsL =$ nfv $

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 260

u8f gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = nfv xhf of] jif cfo = sf]8 nfv xhf d]t

= sf]8 ^ nfv xhf cfDbfgL ePsf]df =$ sf]8 amp nfv ^) xhf vr eO = sf]8 nfv ^) xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhDd]jfL M ufpF ljsf ldltxsf] +jt )amp kmfNu0f dfGtsf] dfHbft sfod ePsf] ufpFkflnsf jf

gukflnsfdf lhDd]jfL fgkg]df sfofnon] ufpF ljsf ldltxsf] sfofno lkkLof bf]ltofaf6 fgkg]

lhDd]jfL Psdi7 b]vfPsf]n] olsg xg Sg] cjyf gx]sf]n] ufpF ljsf ldltaf6 =)$amp$ lhDd]jfL

f]sf] jf gf]sf] DaGwdf sfofnon] olsg ugkb5

2 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tof gu]sf] pkef]Qmf

ldltn] cgudg dNofs_g gu]sf] ~rflnt cfof]hgfsf] hfrkf tyf kmkmfs gu]sf] If]qut vr+sf]

ljj0f tof gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf]

x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

3 ljsf of]hgf M yfgLo sf ~rfng P]g )amp$ sf] bkmf $-_ df gukflnsfn] cfˆgf] clwsfIf]qleqsf

ljifodf yfgLotsf] ljsfsf nflu cfjlws jflifs 0fgLltut ljifo If]qut dWosfnLg tyf bL3sfnLg

ljsf of]hgf agfO nfu ugkg] Jojyf 5 sfoffnon] cfˆgf] clwsfIf]qleqsf ljifodf yfgLotsf]

ljsfsf nflu sg k|sfsf of]hgfx tof u]sf] gkfOPsf]n] sfofnon] k|rlnt P]g sfggsf] klkfngfdf

Wofg lbgkb5

4 DklQ xtfGt0f M yfgLo txdf ah]6 thdf sfoGog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL

lgb]lzsf )amp$ sf] abfF g+= ^= df ufpFkflnsf jf gukflnsf sfod xFbf f]leq uflePsf fljssf ufpF

ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod

ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg]5 oL xtfGt0f xg] Dk0f DklQsf] clen]v

tyf lhGL nut vftf )amp$ efb| dfGtleq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf

5 sfofnon] ufpF ljsf ldtaf6 s] slt DklQ xtfGt0f ePsf] xf] f] DaGwdf nut tof u]sf]

b]lvPg ctM sfofnon] ufpF ljsf ldltaf6 xtfGt0f eO cfPsf] DklQsf] nut tof uL fjhlgs

ugkb5

5 clen]vMyfgLo txdf ah]6 thdf sfofGjog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL lgb]lzsf

)amp$ sf] a+bf g+= = df ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldltsf]

gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL k|rlnt

sfgg cgf k]ZsL tyf a]h +kLIf0f ugkg] Jojyf 5 o gukflnsf cGtutsf] fljssf bO j6f

ufpF ljsf ldltsf sfofnoxsf] k]ZsL tyf a]hsf] clen]v ufpFkflnsfdividegukflnsfdf v8f uL

fVgkb5

6 kms zLifsM yfgLolgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df jLs[t

ah]6 sfoqmdsf] Ldfleq xL lgwflt sfodf vr ugkg] Jojyf 5 sfofnon]] rfnk|s[ltsf] sfosf]

nflu =628293ndashkFhLut zLifsaf6 eQmfgL u]sf] b]lvg cfPsf]n] lgoldt ePsf] b]lvPg

7 cDalGwt vr M clys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df sg sd eQmfgL ubf Lt ku]

gku]sf] hfFr ugkg] Jojyf 5 sfofnoFu cDalGwt vr Onfsf k|zfg sfofno u8fsf] uf8L ddt

Def u] jfktsf] vr =))))ndash eQmfgL lbPsf]n] pQm sd =))))ndash cn ugkb5

8 ljn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vr ubf vrsf] lan ekfO lxt n]vf

fVg kg] Jojyf 5 sfofnon] gofF 8s u]8fxL lgdf0f tyf u|fe]n ug] sfosf] nflu =))))ndash vrsf]

ekfO fvL =$))))ndash vr n]v]sf] b]lvg cfPsf]n] ekfO j]u =))))ndash eQmfgL u]sf]n] pQm sd

=))))ndash cn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 261

9 f] vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod -$_ df fjhlgs lgsfon] Ps nfv kofFeGbf

a9L sdsf] f] vlb ubf dfhbf rLdf x]sf sDtLdf tLgj6f ]jfk|bfosaf6 lnlvt kdf befpkq

dfu uL vlb ugkg] Jojyf 5 sfofnon] $ sfoqmdsf] nflu ljleGg usfL +yfFu ]jf f]

vlb uL =982592ndash eQmfgL lbPsf]n] clgoldt b]lvof]

10 e|d0f vr M e|d0f vr lgodfjnL )^$ adf]lhd kGw| lsnf]ld6leq e|d0f ubf e|d0f vr lbg gxg] Jojyf

5 sfofnon] ltg sdrfLxnfO k0f vf]k sfoqmd +rfng ubf dxDdbk e|d0f u]sf] elg =)ndash

vr n]v]sf]n] cn xgkb5

11 slG6Gh]GL M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp-$_ df pkef]Qmf ldltnfO lgdf0f sfosf]

eQmfgL lb+bf nfut cgdfgdf x]sf] cf]ex]8 slG6Gh]GLsf] c+z ssectf u] dfq eQmfgL lbgkg] Jojyf 5

sfofnon] j6f of]hgfx lgdf0f sfo u]jfkt eQmfgL ubf nfut cgdfg-Demftf dNo_ df dfj]z x]sf]

cf]ex]8 slG6Gh]GLsf] sd =^$))amp) pkef]Qmf ldltnfO eQmfgL lbPsf]n] pQm sd cn ugkb5

12 cfgkflts ssectLMndash fjhlgs vlb lgodfjnL )^$ sf] lgod (amp-$_ df pkef]Qmf ldltnfO lgdf0f sfosf]

eQmfgL lb+bf nfut cgdfgdf x]sf] hgxeflutfsf] c+z ssectf u] dfq eQmfgL lbgkg] Jojyf 5 sfofnon]

of]hgfx lgdf0f sfo u]jfkt eQmfgL ubf nfut cgdfg-Demftf dNo_ df dfj]z x]sf] hgxeflutfsf]

c+z =ampndash pkef]Qmf ldltnfO eQmfgL lbPsf]n] pQm sd cn ugkb5

13 clu|d s M cfos P]g ) sf] bkmf -_ df aflgbf AolQmn] g]kfndf |f]t ePsf] ef8f eQmfgL

u]sf]df bz k|ltztsf bn] sssectL ugkg] Jojyf 5 sfofnon] fdfg 9jfgL ubf ]jf k|bfossnfO

=amp))ndash eQmfgL ubf =amp)ndash clu|d cfos ssectf gu]sf]n] pQm sd cn uL fhjdf bflvnf

ugkb5

14 s bflvnf M cfos P]g ) sf] bkmf () adf]lhd clu|d cfos jfktsf] sd dlxgf dfKt ePsf]

ldltn] klRr lbgleq DalGwt cfGtls fhZj sfofnodf bflvnf ugkg] Jojyf 5 sofnon] clu|d

cfos jfkt ssectf uL fv]sf] =^ndash n]vfkLIf0f cjlwDd d]t bflvnf u]sf] gb]lvPsf]n] pQm s

jfktsf] sd fhZjdf bflvnf xgkb5

15 sRrfjfL M cflys sfoljlw lgodfjnL )^$ sf] lgod $)-amp_ df rfn jifsf] ah]6n] gvfd]sf] vr cufdL

jifdf eQmfgL lbgkg] sf0f vf]nL tf]lsP adf]lhd eQmfgL lbg afFsLsf] sRrfjfL k|dfl0ft uL fVgkg]

Jojyf 5 sfofnon] eQmfgL lbg afFsLsf] sRrfjfL j]u of]hgfx jfktsf] sd =$ndash eQmfgL

lbPsf]n] clgoldt b]lvof]

16 ljs[t sfoqmd M cflys sfoljlw lgodfjnL )^$ sf] lgod -s_ df jLs[t ah]6leq DalGwt

vr zLifsaf6 dfq sg sd vr ugkg] Jojyf 5 sfofnon] jLs[t ah]6 j]u cDalGwt zLifsaf6

=$amp(ndash fjhlgs gjfO fjhlgs kLIf0f tyf n+lus ah]6 kLIf0f vr jfkt Ps ]jf k|bfosnfO

eQmfgL u]sf]n] clgoldt b]lvof]

17 lk|mh M cflys sfoljlw lgodfjnL )^$ sf] lgod df lkm|h gxg] ah]6 pkzLifs afx]s afFsL x]sf]

sd DalGwt sfofnon] DalGwt sf]if tyf n]vf lgoGqs sfofnodf lkmtf ugkg] Jojyf 5 sfofnon]

jb]lzs gtf]taf6 k|fKt sd =)^)))ndash dWo] =^($)))ndash vr u]sf]df afFsL sd =)))ndash lk|mh

ugkg] b]lvof]

18 dNo clej[4L s M dNo clej[l4 s lgodfjnL ) sf] lgod ^ df d=c=sdf btf ePsf sbftfn]

cgrLndash) adf]lhd dlxgf eQmfg ePsf] s ljj0f klRr lbgleq DalGwt s clws[tdIf k]z ugkg]

Jojyf 5 sfofnon] ljleGg sfosf] nflu ljleGg kmdxnfO =2897298ndash -d=c=s d]t_ eQmfgL

lbPsf]df cfGtls fhj ljefusf] j]efO6 r uL x]bf gLh sbftfx NonndashFiler b]lvPsf]n] cfos

tyf dNo clej[l4 s ljj0f DalGwt cfGtls fhj sfofnodf bflvnf u]sf] gb]lvPsf]n] pQm kmdxnfO

eQmfgL lbPsf] =333317ndash sf] dNo clej[4L s dfof]hg kq k]z ugkg] b]lvof]

19 cfo 7]Ssf M dNo clej[4L s P]g ) sf] bkmf -_ adf]lhd 7]Ssfdf dNo clej[4L s cn uL

fhZj lzifs g+= $amp df bflvnf ugkg] Jojyf 5 gukflnsfn] o jif k6s] jfL ssf] cfGtls

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 262

cfo 7]Ssf jfkt =$^ampndash k|fKt u]sf]df f]df nfUg] t]x| k|ltzt dNo clej[4L s jfktsf] sd

=))$ndash cn gu]sf]n] pQm sd cn uL fhj vftfdf bflvnf ugkg] b]lvof]

20 jLs[t n]vf9fFrfM cflys sfoljlw P]g )sf] bkmf )-_ df sff]jfsf] n]vf dxfn]vfkLIfsaf6 jLs[t

ePadf]lhdsf] 9fFrfdf fVgkg] pNn]v 5 sfofnon] lb lgoGq0f vftf fv]sf] b]lvPg TouL sfofnon]

ug] blgs cfDbfgLsf] blgs uf]Zjff vftf -d=n]=k=kmf=g+=)_ cfDbfgLsf] blgs gub k|fKtL vftf -

d=n]=k=kmf=g+=)s_ cfDbfgLsf] blgs j+s efr k|fKtL vftf -d=n]=k=kmf=g+=)v_ kfOPg oaf6

sfofnon] k|fKt u]sf] cfDbfgL bflvnf lx oyfy eP gePsf] gubaf6 k|fKt +k0f sd dodf bflvnf

eP gePsf] Plsg ug lsPg ty sfofnon] jLs[t 9fFrfsf d=n]=k= kmfd k|of]udf Nofpg Wofg lbgk5

21 wf6L MyfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod amp-_ df yfgLo lgsfodf fVg kg]

wf6L sd DalGwt yfgLo lgsfon] tf]s]sf] aIacutedf 5sect vftf vf]nL fVg kg]] lgod )-_ wf6Ljfkt

k|fKt ePsf] sd cGo sfddf vr ug gxg] tyf yfgLo sf ~rfng P]g )amp$ sf] bkmf amp^-^_ df

yfgLo txsf] cfo Joosf] n]vf fVg] lhDd]jfL kfPsf] sdrfLn] 7LsFu n]vf gfv]sf] sf0faf6 yfgLo

txnfO sg lsldsf] gf]SfgL xg uPdf ToL kg uPsf] gf]SfgL DalGwt sdrfLaf6 cn pk ugkg]

Jojyf 5 sfofnosf] ldlt )amp kfif ut]sf] lg0fo cgf cflys jif )amp)amp df ssectf uL fv]sf]

wf6Ljfktsf] sd wf6L vftfdf gfvL sfofnosf] cGo k|of]hgdf vr ePsf] elg cfGtls cfoaf6 o

jif =amp)ndash sdfGt uL wf6L lkmtf uL vr n]v]sf] b]lvPsf]n] wf6L jfktsf] sd =amp)ndash cGo

k|of]hgdf vr ug] lhDd]jf sdrfLaf6 pQm sd cn ugkb5

22 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf]n] ut ljut jifb]lvsf] km5of6 xg afFsL =$())))ndash

a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

23 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] ljleGg +yf tyf

sdrfLxnfO lbPsf] k]ZsL =1855836688 clGtd n]vfkLIf0f cjlwDd d]t km5of6 u]sf] b]lvPg

24 n]vfkLIf0fM cflys sfoljlw lgodfjnL )^$ sf] lgod lgod (^ df k|To]s sfofnon] fhZj wf6L tyf

cfondashJoosf] k|rlnt sfgg adf]lhd cfGtls n]vfkLIf0f ufpgkg] tyf lgod (amp df sfofno k|dvn]

dxfn]vf kLIfssf] sfofnoaf6 tf]lsPadf]lhd n]vf cflys ljj0f k] uL clGtd n]vfkLIf0f ufpgkg]

Jojyf 5 3gfyk ufpF ljsf ldltsf] sfofnonfO lhNnf ljsf ldltsf] sfofno ufaf6

=())ndash lgsff ePsf]df clGtd n]vfkLIf0fsf] nflu |]tf k]z gu]sf]n] cflys sfolalw P]g )

sf] bkmf ^ adf]lhd ljefluo sfjfxL xgkb5

lkkLof bf]ltof ufpF ljsf ldlt

25 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] d]t b]lvof] ufpF ljsf ldltsf] sfofnon] ut

ljut jifb]lvsf] km5of6 xg afFsL =^ampndash k]ZsLa]h km5of6 xgkb5

26 s bflvnf M cfos P]g ) sf] bkm () df k|To]s dlxgf dfKt ePsf] klRr lbgleq ssectf ePsf]

ssf] sd DalGwt cfGtls fhZj sfofnodf bflvnf ugkg] Jojyf 5 sfofnon] ljleGg eQmfgL ubf

|f]tdf s ssectf u]sf] clu|d cfo s jfktsf] sd =$)(^ndash xfnDd d]t bflvnf gusf]n] pQm ssf]

sd fhZj vftfdf bflvnf ugkb5

27 dfHbft M sfofnosf] a+sdf =)$^)ndash dfHbft b]lvPsf]n] pQm sd +lrt sf]ifdf bflvnf xgkb5

a]h lylt

of] jif gukfnLsfsf] n]vfkLIf0faf6 = sf]8 amp nfv $ xhf a]h x]sf] 5 f]dWo] cn ugkg]

= nfv $ xhf lgoldt ugkg] = nfv ^ xhf k]ZsL = sf]8 nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 263

rGb|k gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft =^amp nfv ) xhf of] jif cfo = sf]8 nfv xhf

d]t = sf]8 nfv xhf cfDbfgL ePsf]df = sf]8 amp) nfv amp$ xhf vr eO =$ sf]8

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 aIacute dfof]hgM sfofnosf vr vftf vftfx x]sf]df f]sf] |]tf cgfsf] dfHbft =23961280ndash

x]sf] 5 fy cfiff9 dfGtdf a+s cgf =44368524ndashx]sf] 5 sfofnon] |]tf a+s ljr

kms b]lvPsf] =20407224ndashsdsf] DalGwt aIacutesf] lxfa ljj0f lnO aIacute lxfa ldnfg ulPsf]

gkfOPsf]n] pQm sdsf] aIacute dfof]hg ljj0f tof uL olsg ugkb5

2 sf]if _rfng Jojyfkg MyfgLo lgsfo |f]t kLrfng tyf Jojyfkg sfo+ljlw )^( sf] bkmf $[ df

gukflnsf g]kfn sfjf6 k|fKt xg] j k|sfsf lgzt+ Pj_ zt+ cgkft [v dxsf] vftfdf lgsfzf uL

[v dxsf] vftfaf6 [u dxsf] vftfdf cgrL adf]lhdsf] gukflnsf sf]ifsf] sd k|jfx tflnsf cgf

sd yfgfGt0f u]dfq cfly+s sff]jf ug+ kg]+ tyf [u dx vftfdf yfgfGt0f ubf+ rfn khLut lzif+sdf

5sectfO+ vr+ ug+ kg]+ Jojyf 5 sfof+non] o jif+ sfo+ljlwsf] cgrL jdf]lhd sd k|jfx uL vr+ u]sf]

b]lvPg cgrL adf]lhdsf] [u dxsf cfDbfgL vftf vr+ vftf sd 6laquofGkmsf] lxfj fvL vr+ ug+ kb+5

yfgLo lgsfo |f]t kLrfng tyf Jojyfkg sfo+ljlw )^( sf] bkmf $amp [v adf]lhd cfly+s jif+sf] cGTodf

cfly+s sff]jf jGb u]kl5 jf_sL x]sf] sd dn sf]if vftfdf lkmtf+ ug+ kg]+df sfo+non] o jif+sf] cGTodf

rfn tyf k_hLut vr+ vftfdf dfHbft x]sf] - ^(^)=cfly+s jif+sf] cGTodf _lrtsf]if vftfdf lkmtf+

u]sf] b]lvPg ty cflys jifsf] cGTodf x]sf] dfHbft sd _lrtsf]if vftfdf lkmtf+ ug+kb+5

3 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ jh]6 _s]tsf] k|of]u

gu]sf] pkef]Qmf ldltn] cgudg dNofs_g gu]sf] ~rflnt cfof]hgfsf] hfrkf tyf kmkmfs

gu]sf] If]qut vr+sf] ljj0f tof gu]sf]jflif+s k|ult tof gu]sf] fj+hlgs klIf0f gu]sf]

htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof]

k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

4 rfdfls vr MjLs[t aflifs sfoqmd jdf]lhd tf]lsPsf] rfdflsdf tf]lsPsf sfoqmd +rfng ug

jh]6 Jojyf eP dtfljs f]xL rfdflsdf sfoqmd +rfng uL vr ugkg] Jojyf x]sf]df

sfofnon] f] cgf sfoqmd +rfng uL vr ug s]sf] b]lvPg kFhLut sfoqmdtkm k|yd

rfdflssf sfoqmd bf]gtf] t]|f] rfdflsdf bf]gtf] rfdflssf s]xL sfoqmd t]gtf] rfdflsdf

+rfng eO vr ePsf] b]lvG5 kFhLut sfoqmd +rfngtkm cfiff9 dlxgfdf = k|ltzt vr

ePsf] 5

5 tflnd ~rfng M sfofnoaf6 +rfng ulg] ljleGg lsldsf] tflnd tyf uf]i7L +rfng ubf

cfjZos kg] k|lzIfs eQf xefuLsf] eQf e|d0f vr 6]zgL vr cGo ljljw vr pknAw ufpg]

DaGwdf sfofnonfO Psktf xg] uL tflnd +rfng lgb]lzsf jf sfoljlw jLs[t xg kb5

gukfnLsf] aflifs sfoqmd cgf laleGg tflndx ~rfng ubf tflnd ~rfng DalGw

lgb]lzsfsfolalw jf gd tof guL vr u]sf] kfOof] gukflnsf tflnd ~rfng ug jLs[t

gD tof uL vrdf Psktf sfod ug kg] b]lvG5

6 k|zflgs vrM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ cgfP]gsf] bkmf ^

sf] pkbkmf -^_ sf] k|of]hgsf] nflu gukflnsfn] jLs[t ah]6sf] kllwleq xL P]g adf]lhd s zNs

]jf zNs bt ef8faf6 p7fPsf] sn sdsf] kRrLnfv kofFDd cfGtls cfDbfgL xg]

gukflnsfn] clwstd f7L k|ltzt kRrL b]lv krfnfv kofFDd cfDbfgL xg] gukflnsfn]

clwstd rfnL k|ltzt krfnfv b]lv Pssf]8 kofFDd cfDbfgL xg] gukflnsfn] clwstd

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 264

tL k|ltzt Pssf]8 kofF eGbf a9L cfDbfgL xg] gukflnsf] kRrL k|ltzt eGbf a9L sd

k|zflgs sfosf nflu vr ug kfOg] 5g sfof+non] of] jif+ cfGtls cfoaf6 tf]lsPsf] LdfeGbf

=6211304ndasha9L vr+ u]sf]n] lgodsf] kfngf ug+kb5

7 cn ug jf+sL M yfgLo jfoQ zfg P]g ) sf] bkmf ^) adf]lhd cfGtls cfo sd cn

gePdf sfL afFsL x cn ugkg] Aojyf 5 o sfofnodf lgdf0f JojfoLaf6 cfGtls

cfo aSoftf b]vfPsf] = nfv ^ xhf cn ugkb5

8 dNoclej[l4 sM dNo clej[l4 s P]g ) sf] bkmf -_ cgf yfgLo lgsfon] dNo clej[l4 s

nfUg] jt jf ]jf ljqmL ubf s cn pk ugkg] pNn]v 5 o gukflnsfn] )ampamp$ df cfhg

u]sf] fhZj =$(^ndash 7]Ssfx cfDbfgL dWo] k|ltztn] xg] d=c=s =^ nfv ( xhf )(

cn ug] uL 7]Ssf gePsf] cn d]t gu]sf] kfOof] odf s cn gug] kbflwsfLnfO lhDd]jf

agfpgkg] b]lvPsf] 5

9 ljhssf] eQmfgL M fjhlgs vlb lgodfjnL )^$ sf] lgod cgf fjhlgs lgsfon] lgEuml

ljn jf cGo sg ljhssf] eQmfgL ubf sfsf ztadf]lhd ug kg] Jojyf 5 sfofnon] Ps lgdf0f

]jf k|f]e]lhgn dsf] = nfv ( xhf amp( eQmfgL ePsf] xbFf f]sf] ljn tyf k|df0f |]tfFu

fv]sf] b]lvPg ty eQmfgL ePsf] = nfv ( xhf amp( lgdf0f JojfoLaf6 ljn k]z ug kg]

cn ug kb5

10 a9L eQmfgL M fjhlgs vlb lgodfjnL )^$ sf] lgod cgf fjhlgs lgsfon] lgEuml ljn

eQmfgL ubf k|fljlws gfk hfFr uL gfkL lstfjdf pNn]v ePsf] jftljs sfoDkfbgsf] cfwfdf

eQmfgL ug kg] Jojyf 5 sfofnon] Ps lgdf0f JojfoLnfO k|f]lehgn dsf] d=c=s d]t =

xhf (( a9L eQmfgL ePsf] b]lvof] ty bf]xf]f] d=c=s a9L eQmfgL ePsf] lghaf6 xhf

(( cn uL +lrtsf]ifdf blfvnf ug kb5

11 d=c=s eQmfgLsf] hfgsfL MdNo clej[l4 s lgodfjnL ) sf] lgod ^ s adf]lhd 7]Ssf lbg]

sfL lgsfon] cfkmn] u]sf] 7]Ssf +emftf s eQmfgLsf] hfgsfL DalGwt cfGtls fhj

sfofnodf lbO s eQmfgL DalGwt 7]sbfnfO ugkg] Jojyf 5 sfofnon] ljleGg cfkltstf tyf

lgdf0f JojfoLnfO d=c=s jfkt eQmfgL u]sf]df dNo clej[l4 s eQmfgLsf] hfgsfL DalGwt

cfGtls fhZj glbO sbftf ]jf sfofnonfO l9nf] ul r=g+= ldlt )amp$^( kqdf dfq lbPsf]

b]lvof] l9nf] ul lgodfjnLsf] Jojyf cgf d=c=s eQmfgLsf] hfgsfL lbbfF bflvnf Pj+ dfof]hg

ug xh xg] ePsf]n] hfgsfL dodf lbg kb5

12 s ljhs M dNo clej[l4 s lgodfjnL ) sf] lgod amp -_ cgf dNo clej[l4 sdf btf

ePsf] JolQmn] sg jt jf ]jf cfklt ubf s clws[tn] cGoyf jLs[t u]b]lv jfx]s k|fksnfO

cgrL -s_ adf]lhdsf] 9fFrfdf s aLhs lbgkg] Jojyf 5 yfgLo tx sdrfL rgf

k|0ffnL sfofGjog ug Ps sDkgLFu Deftf eO =))))ndash -d=c=s =amp^ndash_ eQmfgL ePsf]

Ssn ljn |]tfdf fv]sf] b]lvPg fy n]vfkLIf0f cjlwDd pQm kmdsf] gg kmfOn d]t b]lvPsf]

xbfF lgod cgf Ltkjssf] s ljhs hfL gu]sf]n] =amp^ndash d=c=s bflvnf gxg Sg] xbfF

DalGwt cfGtls fhZj sfofnoaf6 s bflvnf ePsf] k|df0f cGoyf bflvnf u]sf] k|df0f k]z

xgkb5

13 sfo DkGg k|ltj]bg MyfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod -_ w

df pkef]Qmf ldltn] u]sf] lgdf0f sfosf] dNofIacuteg gfkL lstfasf] cfwfdf lstf eQmfgL lbg] tyf

clGtd sfo DkGg kmfd gfkL lstfasf] cfwfdf clGtd lstf eQmfgL lbOg] Jojyf 5 sfofnon]

Ps of]hgf +rfng u]sf]df sfoDkGg k|ltj]bg k]z ePg ctM lgodfjnLsf] lgod -_3 adf]lhd

sfofnoaf6 =^ nfv ^ xhf ^ sfoDkGg k|ltj]bg k]z xg kb5

14 s ssectL M cfos P]g ) sf] bkmf cgf ]jfzNs eQmfgL ubf k|ltzt ssectf ug kg]

Jojyf 5 gukflnsfn] Ps sfoqmdsf] nflu =))))ndash eQmfgL u]sf]df k|ltztsf bn]

=amp))ndash bflvnf ugkg]df bflvnf 56 ePsf]n] pQm sd cn uL +lrtsf]ifdf bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 265

15 cGo sfofnosf] vr M cflys sfoljlw P]g ) sf] bkmf ^ df dftxt sfofnosf] nflu tfns

dGqfnodivideljefujf6 sd vr ug] clVtofL lbg] dftxtsf sfofnon] tfns sfofnojf6 k|fKt

clVtofLsf] ldf leq x] vr ugkg] pNn]v 5 of] jif 5sect cltTj jh]6 Jojyf ePsf lhNnf

lyt cGo sfofnosf] nflu =))))ndash o sfofnon] Joxf]]sf] 5 lgod cgf otf vr jGb

xg kb5

16 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ ljleGg $ hgf bjGbL

x]sf]df ( sdrfL sfot x]sf]df k|To]s kbsf] sfo ljj0f agfO sfofGjog gu]sf] nfut cgdfg

tof gu]sf] e|d0f clen]v Jojlyt gePsf] e|d0f k|ltj]bg tof gu]sf] vlb of]hgf gagfPsf]

p2]Zo k|fKtLdf cfO kg] Defljt hf]lvd If]qxsf] klxrfg uL lgfs0fsf] k|of gu]sf] tnjL k|ltj]bg

kflt gu]sf] cflb cjyf x]sf] 5 sfdsf] k|s[ltcgf cfGtls lgoGq0f k|0ffnL tof uL sfo

DkfbgnfO lgoGq0f ldtJooL kfbzL Pj+ ekbf] agfpg kb5

17 a]h clen]v km5of6M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] k=+= )ampamp$ r=g+===479

ldlt 20731225 sf] cflys sff]af tyf vftf +rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf

amp adf]lhd ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf

gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] gukflnsfdf sfod uL

lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5 gukflnsf ut ljutsf a]h clen]v

k]ZsL af+sLsf] laa0f tyf f] sf] km5of6sf] clen]v x]sf] kfOPg

a]h lylt

of] jif gukfnLsfsf] n]vfkLIf0faf6 = sf]8 (^ nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv amp xhf lgoldt ug]kg] = sf]8 $ nfv($ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 266

dfwa gffo0f gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = nfv xhf of] jif cfo = sf]8 $ nfv $ xhf d]t

= sf]8 nfv xhf cfDbfgL ePsf]df =$ sf]8 nfv $ xhf vr eO =$( nfv xhf dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] DklQ xtfgt0f gu]sf] k]ZsL

tyf j]hsf] clen]v xtfgt0f gu]sf] fljssf ufpF ljsf ldltsf] lhDd]jfL xtfGt0f gePsf]

~rflnt of]hgfsf] fj+hlgs klIf0f gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf]

cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL

cfGtls lgoGq0f b=9 agfpg kb+5

2 6qmf kfL vlbMfjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg] uL

6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] =()ndash dNosf] kmlgr tyf d]lgL

fdfgx k|ltkwf Lldt xg] uL k6s k6s vlb u]sf] b]lvof] sfofnon] lgod kfngf ug]tkm

Wofg lbgkb5

lbkxL ufpF ljsf ldlt

3 ut ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =(ampndash b]vfPsf]df cn km5of6

ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

4 gub dfHbft M sfofnon] gub dfHbft b]vfPsf] sd dod bflvnf u]sf] xgkb5 sfofnon] )amp

kmfNu0f dfGtdf af+sL b]vfPsf] =(ndash Ps sdrfLsf]] gfddf x]sf]n] pQm sd xfn Dd klg

bflvnf gu]sf]n] bflvnf ugkb5

5 clu|d s M cfos P]g ) sf] bkmf amp cgf clu|d s s66f uL eQmfgL lbgkg] Jojyf x]sf]

5 sfofnon] OlGhgLosf] kflgtlds eQmfgL =^))))mdash eQmfgL u]sf]df k|ltztn] xg]

=()))ndash clu|d s s66f u]sf] 5g s s66f gePsf] sd cn uL fhj bflvnf xgkb5

6 as dfHbft M sfofnosf] a+s vftfdf )amp$ cfiff9 dlxgfsf] cGtdf =(^ndash af+sL b]lvPsf] 5

pQm sd gukflnsf dn vftfdf bflvnf ugkb5

7 clu|d s M cfos P]g ) sf] bkmf amp cgf clu|d s s66f uL eQmfgL lbgkg] Aoayf x]sf]

5 sfofnon] nlIft jusfos|dsf] fh lkG6 ufnfO lansd =^)))ndash eQmfgL u]sf]df f]sf]

= clu|d s nfUg] =()ndash s66f u]sf] 5g s s66f gePsf] sd cn uL fhj bflvnf

xgkb5

v]|lxof ufpF ljsf ldlt

8 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =))(ndash b]vfPsf]df cn

km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon] v]lxof j8f

g+ b]lv ( Dd ljBlts0f sfosf nflu g]kfn ljBt k|flws0fnfO =)))))ndash k]ZsL eQmfgL

u]sf]df k]ZsL km5of6 u]sf] 5g lgodsf] kfngf uL k]ZsL km5of6 ugkb5

vcjf ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 267

10 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

b]vfPsf] cflys ljj0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =amp((ampndash b]vfPsf]df cn km5of6

ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

h]7lxof ufpF ljsf ldlt

11 uljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =(ampndash b]vfPsf]df cn km5of6

ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

12 al9 eQmfgL M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df sg sd eQmfgL ubf Lt ku]

gku]sf] hf+r uL eQmfgL ugkb5 sfofnon] of]hgfsf] nflu klifbsf] lg0fo cgf =amp)))))ndash

ah]6 Jojyfkg u]sf]df =amp)^ndash eQmfgL u]sf]n] al9 eQmfgL u]sf] =10658ndashbflvnf ugkb5

ld7cjf ljsf ldlt

13 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =$)$)ndash b]vfPsf]df cn

km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

14 bf]xf]f] eQf M sfo ~rfng lgb]lzsf )amp 56fF +s0f amp==$=^ cgf k|f]Tfxg eQf nfu ePsf

sfofnoxdf sg klg k|sfsf] sd pknAw gufOg] tyf +3Lo dfldnf tyf yfgLo ljsf dGqfno

u|fld0f ljsf dGjo zfvfsf] ldlt )amp kq cgf k|f]Tfxg eQf lbg] Jojyf u]sf] tyf

yfgLo ljsf dGqfno k|zfg r=g+= ^) ldlt )^amp) sf] kqdf sg klg ljwf lng gkfOg]

Jojyf 5 sfo Dkfbgdf cfwlt k|f]Tfxg eQf nfu eP kl5 cGo eQf eQmfgL lbg gldNg] Aoayf

x]sf] 5 sfofnon] ef g+ )amp^^ df kLifbsf] lg0fo cfwf b]vfO tnasf] ) k|ltzt eQf

=))ndash sf] ) k|ltztn] xg] dlxgfsf] =)ndash eQmfgL u]sf]n] DalGwtaf6 cn uL

bflvn ugkb5

lagkjf dfgk ufpF ljsf ldlt

15 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =^$ndash b]vfPsf]df cn km5of6

ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

16 k]ZsL MyfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon]8s ddt

k]ZsL =))))ndash eQmfgL u]sf]df k]ZsL km5of6 u]sf] 5g lgodsf] kfngf uL k]ZsL km5of6

ugkb5

17 as dfHbft M sfofnosf] a+s vftfdf )amp$ cfiff9 dlxgfsf] cGtdf =amp)ndash af+sL b]lvPsf] 5 pQm

sd gukflnsf dn vftfdf bflvnf ugkb5

18 al9 eQmfgL M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df sg sd eQmfgL ubf Lt ku]

gku]sf] hf+r uL eQmfgL ugkb5 sfofnon] fdbflos ljBfno pb3f6g tyf sfofno DalGw vr

eQmfgL u]sf]df al9 eQmfgL u]sf] b]lvPsf]n] cn uL =48972ndash bflvnf ugkb5

dfwf]k ufpF ljsf ldlt

19 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 268

b]vfPsf] cflys ljj0fdf ut ljutsf] km5of6 xg af+sL k]ZsL ((^ampndash b]vfPsf]df cn km5of6

ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

lkk|f fha8f ufpF ljsf ldlt

20 gub dfHbft M sfofnon] gub dfHbft b]vfPsf] sd dod bflvnf u]sf] xg kb5 sfofnon]

)amp kmfNu0f dfGtdf af+sL b]vfPsf] =^(ampamp))ndash gub dfHbft b]lvPsf]n] pQm sd xfnDd klg

bflvnf gu]sf]n] aflifs ) k|ltzt Aofh =($)ndash d]t =amp$)ndash cn a]h vftfdf bflvnf

ugkb5

21 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =((ampampndash b]vfPsf]df cn km5of6

ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

22 sdrfL sNof0f sf]ifM sfofnosf] ldlttkmsf sdrfLxnfO eljZodf pkbfg lbg] pb]Zon] sfofnon]

sdrfL sNof0f sf]if yfkgf uL o aif =))))ndash a+sdf hDdf uL fv]sf] 5 pQm sd gu

kflnsf dnvftfdf bflvn ug kb5

u9f] ufpF ljsf ldlt

23 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =amp(ampampndash b]vfPsf]df cn km5of6

ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

24 as dfHbft M sfofnosf] a+s vftfdf )amp$ cfiff9 dlxgfsf] cGtdf =))ndash af+sL b]lvPsf] 5

pQm sd gukflnsf dn vftfdf bflvnf ugkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =$ nfv ( xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] = nfv xhf lgoldt ugkg] = nfv $) xhf k]ZsL =) nfv ) xhf xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 269

s6xlof ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv =( xhf of] jif cfo =$ sf]8 $) nfv ampamp xhf d]t

=$ sf]8 $ nfv ^( xhf cfDbfgL ePsf]df = sf]8 amp nfv xhf vr eO =^^ nfv $ xhf dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cfGtls n]vfkLIf0f MyfgLo cflys k|zfg lgodfjnL )^$ tyf yfgLo txsf] ]jf ~rfng tyf

Jojyfkg DaGwL cfb]z )amp$ sf] aFbf g+= ( adf]lhd ufpFkflnsf jf gukflnsfn] cfˆgf] cfGtls

n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6 ufpg Sg] Jojyf 5 ufp+ ljsf

ldltxn] )amp kmfNu0f dfGtDd n]vfkLIf0f ufPsf] ePtfklg ufpF kflnsftkm )amp rq b]lv )amp$

cfiff9 dfGtDd Dk0f sff]jfxsf] cfGtls n]vfkLIf0f ufPsf] b]lvPg ctM cfGtls lgoGq0f

k|0ffnLnfO hat tNofpg cfGtls n]vfkLIf0f ufpg kb5

2 lhDd]jfL M ufpF ljsf ldltxsf] +jt )amp kmfNu0f dfGtsf] dfHbft sfod ePsf] ufpFkflnsf jf

gukflnsfdf lhDd]jfL fgkg]df sfofnon] ljleGg ufpF ljsf ldltxaf6 fgkg] lhDd]jfL Psdi7

b]vfPsf]n] olsg xg Sg] cjyf gx]sf]n] ufpF ljsf ldltxaf6 lgDgfgfsf] sd =^ampndash

f]sf] jf gf]sf] DaGwdf sfofnon] olsg ugkb5

3 DklQ xtfGt0f M yfgLo txdf ah]6 thdf sfoGog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL

lgb]lzsf )amp$ sf] abfF g+= ^= df ufpFkflnsf jf gukflnsf sfod xFbf f]leq uflePsf fljssf ufpF

ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod

ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg]5 oL xtfGt0f xg] Dk0f DklQsf] clen]v

tyf lhGL nut vftf )amp$ efb| dfGtleq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf

5 sfofnon] ufpF ljsf ldtaf6 s] slt DklQ xtfGt0f ePsf] xf] f] DaGwdf nut tof u]sf]

b]lvPg ctM sfofnon] ufpF ljsf ldltaf6 xtfGt0f eO cfPsf] DklQsf] nut tof uL fjhlgs

ugkb5

4 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tof gu]sf] pkef]Qmf

ldltn] cgudg dNofs_g gu]sf] ~rflnt cfof]hgfsf] hfrkf tyf kmkmfs gu]sf] If]qut vr+sf]

ljj0f tof gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf]

x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

5 clen]vM yfgLo txdf ah]6 thdf sfofGjog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL lgb]lzsf

)amp$ sf] a+bf g+= = df ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldltsf]

gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL k|rlnt

sfgg cgf k]ZsL tyf a]h +kLIf0f ugkg] Jojyf 5 o gukflnsf cGtutsf] fljssf 5 j6f

ufpF ljsf ldltsf sfofnoxsf] k]ZsL tyf a]hsf] clen]v ufpFkflnsfdividegukflnsfdf v8f uL

fVgkb5

6 lhGL bflvnfM fjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg] uL 6qmf

6qmf kfL vlb ug gxg] Jojyf 5 fy cflys sfoljlw lgodfjnL )^$ sf] lgod $amp-_ df df yfgLo

lgsfodf x]sf] vlb uL jf guL jf sg k|sfn] xtfGt0f eO k|fKt xg cfPsf] lhGL dfnfdfgsf]

ljj0f dNod]t vnfO lhGL lstfadf ft lbgleq cfDbfgL afFwL |]tf v8f uL cBfjlws uL fVgkg]

Jojyf 5 sfofnon] vlb sfonfO 6qmf kfL k6s k6s =amp^)ndash df d]lgL cfhf kmlgr

lkmSr tyf jfL fwg nufotsf fdfgx vlb u]sf]df lhGL bflvnf u]sf] gb]lvPsf]n] pQm

fdfgxsf] lhGL bflvnfsf] k|ltj]bg k]z xgkb5

7 dNo clej[l4 sMdNo clej[l4 s lgodfjnL ) sf] lgod ^ df d=c=sdf btf ePsf sbftfn]

cgrLndash) adf]lhd dlxgf eQmfg ePsf] s ljj0f klRr lbgleq DalGwt s clws[tdIf k]z ugkg]

Jojyf 5 sfofnon] ljleGg sfosf] nflu ljleGg kmdxnfO =(ampamp)ndash -d=c=s d]t_ eQmfgL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 270

lbPsf]df cfGtls fhj ljefusf] j]efO6 r uL x]bf gLh sbftfx NonndashFilerb]lvPsf]n] cfos tyf

dNo clej[l4 s ljj0f DalGwt cfGtls fhj sfofnodf bflvnf u]sf] gb]lvPsf]n] pQm kmdxnfO

eQmfgL lbPsf] =()ndash sf] dNo clej[4L s dfof]hg kq k]z ugkg] b]lvof]

8 ljn ekfOM cflys sfoljlw lgodfjnL )^$ sf] lgod $ df vrsf sndxsf] k|df0f oy]i7 5g

a]dgflj tlsfn] vr ePsf] 5g tyf vr cflrTok0f 5g eGg] sfdf ljZjt xgkg] Jojyf 5 sfofnon]

ljleGg vrxsf] ki6ofO ug] k|df0f j]u a]dgflj tlsfn] vr u]sf] b]lvg cfPsf]n] pQm sdx

=$($^ndash DalGwtaf6 cn ugkb5

9 dfHbftMsfofnoaf6 k|fKt a+s ljj0f cgf rfn vftfdf =)(ndash tyf kFhLut vftfdf =amp^ampndash

d]t =$$)^ndash a+s dfHbft b]lvPsf]n] pQm sd yfgLo +lrt sf]ifdf bflvnf ugkg] b]lvof]

10 k]ZsLMsfofnon] k]ZsL vftf gfv]sf] tyf d=n]=k=kmf= g+= $ d]t tof gu]sf]n] k]ZsLsf] DaGwdf olsg

xg gs]sf]n] sfofnon] k]ZsLsf] ljj0f tof ugkg] b]lvof]

e]9jf ufpF ljsf ldlt

11 ut ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf]

bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut

ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf ut ljut jifb]lvsf] km5of6 xg afFsL

=((ndash b]lvPsf]n] pQm k]ZsLa]h km5of6 xgkb5

12 e|d0f vr M e|d0f vr lgodfjnL )^$ sf] lgod amp-$_ df e|d0faf6 kms]sf] lbgsf] kfpg] blgs e|d0f

eQfsf] klRr k|ltzt dfq kfpg] Jojyf 5 sfofno lrjnfO e|d0faf6 kms]sf] lbgsf] krf k|ltzt

blvs e|d0f eQf lbPsf]n] a9L eQmfgL ePsf] =))ndash cn ugkg] b]lvof]

13 aLn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] lan ekfO lxt n]vf fVgkg]

Jojyf 5 ufpF ljsf ldltsf] sfofnon] zlIfs ljsf sfoqmdsf] nflu lan ekfO j]u =)))))ndash

vr n]v]sf]n] vrsf] kmfF6afL k]z ugkg] b]lvof]

14 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq k]ZsL km5of6

ug ufpg bj yLsf] stJoj xg] Jojyf 5 sfofnon] pkjfYo rfsLnfO lbPsf] k]ZsL =^$$ndash

tyf vnf lbzfdQm sfoqmdsf] nflu =$))ndash d]t =^$$ndash k]ZsL lbOPsf]df sd clGtd

n]vfkLIf0f cjlwDd d]t km5of6 gufPsf]n] pQm k]ZsL km5of6 ug ufpg kb5

15 dfHbft M )amp$ cfiff9 dfGtdf a+s dfHbft b]lvPsf] =)amp($ +lrt sf]ifdf bflvnf xgkb5

xlyofxL ufpF ljsf ldlt

16 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf ut ljut jifb]lvsf] km5of6 xg afFsL

=amp^)ndash b]lvPsf]n] pQm k]ZsLa]h km5of6 xgkb5

17 clu|d s M cfos P]g ) sf] bkmf tyf ( df g]kfndf |f]t ePsf aflGbf JolQlgsfonfO

eQmfgL ubf tf]lsPsf] bn] s ssectf ul eQmfgL lbgkg] Jojyf 5 sfofnon] ljleGg ]jf k|bfossnfO

eQmfgL ubf =^^ndash clu|d cfos ssectf gu]sf]n] pQm sd cn uL fhjdf bflvnf ugkb5

18 a9L eQmfgL M fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] k|fljlws gfk hfFr

uL gfkL lstfadf pNn]v ePsf] jftljs sfoDkfbgsf] cfwfdf eQmfgL ugkg] Jojyf 5 sfofnon]

8s ddt tyf u|fe]n sfosf] nflu sfo Dkfbg dNof+sg =)$ndash ePsf]df =))))ndash eQmfgL

u]sf]n] a9L eQmfgL u]sf] =^^ndash cn ugkb5

19 sRrfjfL M cflys sfoljlw lgodfjnL )^$ sf] lgod $)-amp_ df rfn jifsf] ah]6n] gvfd]sf] vr cufdL

jifdf eQmfgL lbgkg] sf0f vf]nL tf]lsP adf]lhd eQmfgL lbg afFsLsf] sRrfjfL k|dfl0ft uL fVgkg]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 271

Jojyf 5 sfofnon] eQmfgL lbg afFsLsf] sRrfjfL j]u cflys jif )ampamp df eQmfgL ug afFsL x]sf]

egL dlxnf jd+ ]ljsfxsf] eQf =$)))ndash eQmfgL lbPsf]n] clgoldt b]lvof]

20 lhGL bflvnfM cflys sfoljlw lgodfjnL )^$ sf] lgod $amp-_ df df yfgLo lgsfodf x]sf] vlb

uL jf guL jf sg k|sfn] xtfGt0f eO k|fKt xg cfPsf] lhGL dfnfdfgsf] ljj0f dNod]t vnfO

lhGL lstfadf ft lbgleq cfDbfgL afFwL |]tf v8f uL cBfjlws uL fVgkg] Jojyf 5 sfofnon]

=)))$ndash df 6]jn l6n bfh Knfli6s sL tyf Nofk6k nufotsf fdfgx vlb u]sf]df lhGL

bflvnf u]sf] gb]lvPsf]n] fdfgx lhGL bflvnfsf] k|ltj]bg k]z xgkb5

21 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq k]ZsL km5of6

ug ufpg bj yLsf] stJoj xg] Jojyf 5 sfofnon] v]nsb tyf kfs lgdf0fsf] nflu Ps JolQmnfO

=amp)))ndash k]ZsL lbOPsf]df sd clGtd n]vfkLIf0f cjlwDd d]t km5of6 gufPsf]n] pQm k]ZsL

km5of6 ug ufpg kb5

ljtL k|6f]sf ufpF ljsf ldlt

22 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL =ampndash a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

23 gub bflvnf M cflys sfoljlw P]g ) sf] bkmf -$_ cfˆgf] lhDdfdf x]sf] gub dfHbft bflvnf ug

kGw| lbgeGbf a9L l9nf] u]df klRr k|ltzt hljfgf d]t gub bflvnf ugkg] Jojyf 5 sfofnosf]

lrj gtL pd]z k|fb f]gLn] cflys jif )ampamp sf] gub dfHbft =$amp ) xfnDd d]t a+s bflvnf

gu]sf]n] klRr k|ltzt hljfgf =^^ d]t =$)amp gLhaf6 cn ul yfgLo +lrt sf]ifdf

bflvnf ugkb5

24 clu|d s M cfos P]g ) sf] bkmf ( df dNo clej[l4 sdf btf ePsf] aflGbf JolQmlgsfonfO

eQmfgL ubf = k|ltztsf] bn] s ssectf ul eQmfgL lbgkg] Jojyf 5 sfofnon] ljleGg fdfg vlb

ubf =)amp^ndash eQmfgL ubf |f]tdf s ssectf guL eQmfgL lbPsf]n] clu|d cfos jfktsf] sd =ndash

cn ugkb5

25 aLn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] lan ekfO lxt n]vf fVgkg]

Jojyf 5 ufpF ljsf ldltsf] sfofnon] 8s ddtsf] nflu lan efkfO j]u =)))))ndash vr

n]v]sf]n] cn ugkg] b]lvof]

26 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] ljleGg +yf tyf

sdrfLxnfO lbPsf] k]ZsL =)))ndash clGtd n]vfkLIf0f cjlwDd d]t km5of6 u]sf] b]lvPg

27 dfHbft M )amp$ cfiff9 dfGtdf a+s dfHbft b]lvPsf] =$ndash +lrt sf]ifdf bflvnf xgkb5

s6xlof ufpF ljsf ldlt

28 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL =()$( a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

29 gub bflvnf M cflys sfoljlw P]g ) sf] bkmf -$_ cfˆgf] lhDdfdf x]sf] gub dfHbft bflvnf ug

kGw| lbgeGbf a9L l9nf] u]df klRr k|ltzt hljfgf d]t gub bflvnf ugkg] Jojyf 5 sfofnosf]

lrj gtL fhb]j dlvofn]] gub dfHbft =$()ndash xfnDd d]t a+s bflvnf gu]sf]n] klRr k|ltzt

hljfgf =ndash d]t =^^$ gLhaf6 cn ul yfgLo +lrt sf]ifdf bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 272

30 cfo 7]Ssf M dNo clej[4L s P]g ) sf] bkmf -_ adf]lhd 7]Ssfdf dNo clej[4L s cn uL

fhZj lzifs g+=$amp df bflvnf ugkg] Jojyf 5 ufpFkflnsfn] o jif cfGtls cfo 7]Ssf jfkt

= ))))ndash k|fKt u]sf]df f]df nfUg] t]x| k|ltzt dNo clej[4L s jfktsf] sd = ))ndash cn

gu]sf]n] pQm sd cn uL fhj vftfdf bflvnf ugkg] b]lvof]

31 dfHbft M )amp$ cfiff9 dfGtdf a+s dfHbft b]lvPsf] =$)) +lrt sf]ifdf bflvnf xgkb5

auxL ufpF ljsf ldlt

32 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf ut ljut jifb]lvsf] km5of6 xg afFsL

=ndash b]lvPsf]n] pQm k]ZsLa]h km5of6 xgkb5

33 clu|d s M cfos P]g ) sf] bkmf tyf ( df g]kfndf |f]t ePsf aflGbf JolQlgsfonfO

eQmfgL ubf tf]lsPsf] bn] s ssectf ul eQmfgL lbgkg] Jojyf 5 sfofnon] lgDgfgf ]jf k|bfossnfO

eQmfgL ubf =^ampndash clu|d cfos ssectf gu]sf]n] pQm sd cn uL fhjdf bflvnf ugkb5

34 e|d0f vr M e|d0f vr lgodfjnL )^$ sf] lgod amp-$_ df e|d0faf6 kms]sf] lbgsf] kfpg] blgs e|d0f

eQfsf] klRr k|ltzt dfq kfpg] Jojyf 5 sfofnon] Ps sdrfLnfO e|d0faf6 kms]sf] lbgsf] krf

k|ltzt blvs e|d0f eQf lbPsf]n] a9L eQmfgL ePsf] =))ndash cn ugkg] b]lvof]

35 dfHbft M )amp$ cfiff9 dfGtdf a+s dfHbft b]lvPsf] =^$)amp +lrt sf]ifdf bflvnf xgkb5

36 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] jfYo Jojyfkg

ldltnfO lbPsf] k]ZsL =$())ndash clGtd n]vfkLIf0f cjlwDd d]t km5of6 u]sf] b]lvPg

lkkf kf]vlof ufpF ljsf ldlt

37 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL =$))))ndash a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

38 pkbfg sf]if M vlbf gtL ah 7fs o ufpF ljsf dltsf] sfofnoaf6 lhNnf dGjo ldltsf] sfofnodf

jf eO hfbf pkbfg jfkt =$)^ndash lngkg] b]lvPsf]df o jif =)))))ndash ufpF ljsf ldltsf]

sfofnoaf6 eQmfgL lbPsf]n] afFsL =)^ndash lhNnf dGjo ldltsf] sfofnodf lhDd]jfL fgkg] b]lvof]

39 aLn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] lan ekfO lxt n]vf fVgkg]

Jojyf 5 sfofnon] nlIft dx tyf afnaflnsf sfoqmdsf] nflu Ps u sfL +yfnfO =)))))ndash

eQmfgL lbPsf]df =^amp()ndash sf] dfq aLn ekfO k]z u]sf] b]lvg cfPsf]n] a9L eQmfgL ePsf] sd

=)ndash DalGwtaf6 cn ugkb5

40 dNo clej[l4 sMdNo clej[l4 s lgodfjnL ) sf] lgod ^ df d=c=sdf btf ePsf sbftfn]

cgrLndash) adf]lhd dlxgf eQmfg ePsf] s ljj0f klRr lbgleq DalGwt s clws[tdIf k]z ugkg]

Jojyf 5 sfofnon] ljleGg sfosf] nflu Ps kmdnfO =)^($ndash -d=c=s d]t_ eQmfgL lbPsf]df

cfGtls fhj ljefusf] j]efO6 r uL x]bf gLh sbftfx NonndashFilerb]lvPsf]n] cfos tyf dNo clej[l4

s ljj0f DalGwt cfGtls fhj sfofnodf bflvnf u]sf] gb]lvPsf]n] pQm kmdxnfO eQmfgL lbPsf]

=amp($ampndash sf] dNo clej[4L s dfof]hg kq k]z ugkg] b]lvof]

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv xhf a]h km5of6 ug jfFsL x]sf] 5 f]dWo] cn

ugkg] =( nfv ) xhf lgoldt ugkg] =$ nfv $^ xhf k]ZsL =amp nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 273

Ozgfy ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =^ xhf of] jif cfo = sf]8 ^ nfv xhf d]t =

sf]8 ^ nfv $ xhf cfDbfgL ePsf]df = sf]8 ^ nfv ( xhf vr eO = sf]8 amp xhf dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 6qmf kfL vlbMfjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg] uL

6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] k|ltkwf Lldt xg] uL k6s k6s =((^((ndash

sf] d]lgL cfhf tyf cGo sfofno fdfgxsf] vlb u]sf] b]lvof] sfofnon] lgod kfngf ug]tkm

Wofg lbg kb5

2 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g pkef]Qmf ldltn] cgudg

dNofs_g gu]sf] ~rflnt cfof]hgfsf] hfrkf tyf kmkmfs gu]sf] Dkltsf] xtfgt0f tyf

jjemfy gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL

sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9

agfpg kb+5

3 k]ZsLaaemfyM +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] k=+=)ampamp$ r=g+===479 ldlt

20731225 sf] cflys sff]af tyf vftf +rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp

adf]lhd ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf

gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf

sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5

4 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon] sdrfLsf]

gfddf x]sf] k]ZsL xfn Dd klg km5of6 gu]sf]n] =14544807ndash k]ZsL km5of6 ugkb5

5 dNo clea[l4 s M dNo clea[lb s lgodfjnL ) sf] lgod ^-s_ df dNo clea[l4 sdf btf

ePsf ljs|]tfx+u sff]af ubf dNo clea[lb s d]t eQmfgL uL f] sf] hfgsfL DalGwt

cfGtLs fhj sfofnonfO lbgkg] Aoayf 5 sfofnon] ljleGg sff]afxsf] dNo clea[l4 s

eQmfgL u]sf]df cfGtLs fhj sfofnodf hfgsfL ufPsf] 5g lgodsf] kfngf uL dNo clea[lb

s eQmfgLsf hfgsfL lbgkb5

aGhxf ufpF ljsf ldlt

6 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon] k]ZsL sd

km5of6 gu]sf]n] k]ZsL =918000ndashkm5of6 ugkb5

7 clu|d s M cfos P]g ) sf] bkmf amp cgf s66L uL fv]sf] clu|d s fhj sfofnodf

bflvnf u]sf] xgkb5 sfofnon] s66L uL fv]sf] tyf s66f gu]sf] clu|d s bflvnf gu]sf]]n]

=4599ndashcn uL bflvnf ugkb5

8 +rosf]if bflvnf M sfofnon] sdrfLxsf] tna eQf vr n]v] kl5 +rosf]if dod bflvnf u]sf]

xgkb5 sfofnon] sdrfLxsf] +rosf] sd bflvnf ug a+fsL b]lvPsf] clanDa =)$$ndash

bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 274

cfof ufpF ljsf ldlt

9 n]vfkLIf0fM cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df cflys sff]afsf] lhDdf lng]

kbflwsfLn] cflys aifsf] cGtdf cflys lja0f tof uL cfGtls n]vf kLIf0f ufP dfq jf

a9jf ePdf DalGwt dGqfnosf] lrjsf] jLs[tLdf dfq dfgf lbgkg] pNn]v 5 Ozgfy ufp+kflnsf

cGtut cfof ufpF ljsf ldltsf lra gtL zDe sdf ofbjn] )amp gtfj0fb]lv kmfNu0fDdsf]

rfn =^)))ndash k+lhut lgsff =$$$))ndash hDdf =$)))ndash tyf vr u]sf] sdsf]

cfDbfgL tkmsf] d]t cflys laa0f tof gu]sf] cfGtls n]vfkLIf0f gufPsf] clGtd

n]vfkLIf0fsf] nflu |]tf k]z gu]sf]n] cflys sfolalw P]g )sf] bkmf ^-$_ cgf k|lt sf]nd

=) hLjfgf lxt n]vfkLIf0fsf] nflu |]tf k]z xgkb5

dl7of ufpF ljsf ldlt

10 gub dfHbft M sfofnon] gub dfHbft b]vfPsf] sd dod bflvnf u]sf] xgkb5 sfofnon] )amp

kmfNu0f dfGtdf af+sL b]vfPsf] =$)))ndash xfn Dd klg bflvnf gu]sf]n] bflvnf ugkb5

11 k]ZsL MyfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5 sfofnonn] af6f] ddt

k]ZsL p== cWoIfnfO =))))mdash eQmfgL u]sf]df k]ZsL km5of6 u]sf] 5g k]ZsL km5of6 ugkb5

12 clu|d s M cfos P]g ) sf] bkmf amp cgf clu|d s s66f uL eQmfgL lbgkg] Aoayf x]sf]

5 sfofnon] OlGhlgosf] kfLgtlds eQmfgL =()))ndash eQmfgL u]sf]df k|ltztn] xg] =$)ndash

clu|d s s66f u]sf] 5g s s66f gePsf] sd cn uL fhjf bflvnf xgkb5

h6xf ufpF ljsf ldlt

13 a+s dfHbft M sfofnosf] a+s vftfdf )amp$ cfiff9 dfGtdf =292114ndashb]lvPsf]dfpQm sd

ufpFkflnsf lkmtf klg u]sf] gb]lvPsf]n] pQm sd ufpFkflnsf lkmtf u]sf] k|df0f k]z ugkb5

14 al9 eQmfgL M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df sg sd eQmfgL ubf Lt ku]

gku]sf] hf+r uL eQmfgL ugkb5 sfofnon] ))amp$ afn kf]if0f sfos|dsf] =amp))ndash eQmfgL

ubf ljn ekfO =)))ndash dfq b]lvPsf]n] lan eGbf al9 eQmfgL u]sf] sd =))ndash cn uL

bflvn ugkb5

15 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon] ljleGg k]ZsL

sd km5of6 gu]sf]n] k]ZsL =2045000ndash km5of6 ugkb5

16 lan ekfO M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_df vr ubf lan ekfO lxt n]vf

fVgkg] Aoayf x]sf] 5 sfofnon] nlIft au sfos|d ls|ol6e u|k g]kfnnfO =300000ndasheQmfgL

ubf ljn ekfO a]usf] vr n]v]sf]n] cn uL bflvnf ugkb5

17 clu|d s M cfos P]g ) sf] bkmf cgf s66L uL fv]sf] clu|d s fhj sfofnodf

bflvnf u]sf] xg kb5 sfofnon] s66L uL fv]sf] tyf s66f gu]sf] clu|d s bflvnf gu]sf]]n]

=9000ndashcn uL bflvnf ugkb5

8dLof ufpF ljsf ldlt

18 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =$$)))ndash b]vfPsf]df cn

km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 275

hf]sfxf ufpF ljsf ldlt

19 n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df cflys sff]afsf] lhDdf lng]

kbflwsfLn] cflys aifsf] cGtdf cflys lja0f tof uL cfGtLs n]vf kLIf0f ufP dfq jf

a9jf ePdf DalGwt dGqfnosf] lrasf] jLs[tLdf dfq dfgf lbgkg] pNn]v 5 Ozgfy ufp+kflnsf

cGtut hf]sfxf ufpF ljsf ldltsf sdrfL )amp gtfa0f b]lv kmfNu0f Ddsf] rfn lgsff

=^)))ndash lgsff tyf vr u]sf] sdsf] cfDbfgL tkmsf] d]t cflys laa0f tof gu]sf]

cfGtLs n]vfkLIf0f gufPsf] clGtd n]vfkLIf0fsf] nflu |]tf k]z gu]sf]n] cflys sfolalw P]g

)sf] bkmf ^-$_ cgf k|lt sf]nd =) hLjfgf lxt n]vfkLIf0fsf] nflu |]tf k]z xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8^ nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv $ xhf lgoldt ugkg] =amp^ nfv xhf k]ZsL = sf]8 amp^ nfv

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 276

uhf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft ) nfv =^ xhf of] jif cfo =amp sf]8 $ nfv $ xhf

d]t =amp sf]8 $( nfv ^ xhf cfDbfgL ePsf]df =amp sf]8 ) nfv $ xhf vr eO =amp$ nfv

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 n]vfkLIf0fM yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ cgf yfgLo lgsfon]

cfGtls n]vfkLIf0f ufO clGtd n]vfkLIf0f ufpg] f]sf] k|ltj]bg pk sfjflx d]t ugkg]

Jojyf 5 of] jif cflys ljj0faf6 s]lGb|o cgbfg cGtls cfo d]t=43682943ndashcfDbfgL

ePsf] b]lvG5 fljsf ufpF ljsf ldltxsf] cfGtls cfo u] klg dnvftfdf b]vfPsf] 5g fy

ufljxn] cfkm cfDbfgL uL j8f sfofno vtfdf hDdf uL vr u]sf] b]lvof] ufljxn] u]sf]

cfDbfgL cfo Joo ljj0fdf d]t pNn]v gu]sf]n] a uflj xfnsf j8fsf] cfGtls cfosf]

n]vfkLIf0f ulPsf] 5g

2 aIacute dfof]hgM sfofnosf vr vftf vftfx x]sf]df f]sf] |]tf cgfsf] dfHbft =2622831ndash

x]sf] 5 fy cfiff9 dfGtdf a+scgf =3563268ndashx]sf] 5 sfofnon] |]tf a+sjLr kms

b]lvPsf] =940437ndashsdsf] DalGwt aIacutesf] lxfa ljj0f lnO aIacute lxfa ldnfg ulPsf] gkfOPsf]n]

pQm sdsf] aIacute dfof]hg ljj0f tof uL olsg ugkb5

3 sf]if ~rfng Jojyfkg MyfgLo lgsfo |f]t kLrfng tyf Jojyfkg sfo+ljlw )^( sf] bkmf

$[ df gukflnsf g]kfn sfaf6 k|fKt xg] j k|sfsf lgzt+ Pj_ zt+ cgkft [v dxsf]

vftfdf lgsff uL [v dxsf] vftfaf6 [u dxsf] vftfdf cgrL adf]lhdsf] gukflnsf

sf]ifsf] sd k|jfx tflnsf cgf sd yfgfGt0f u]dfq cfly+s sff]jf ug+ kg]+ tyf [u dx

vftfdf yfgfGt0f ubf+ rfn khLut lzif+sdf 5sectfO+ vr+ ug+ kg]+ Jojyf 5 sfof+non] o jif+

sfo+ljlwsf] cgrL jdf]lhd sd k|jfx uL vr+ u]sf] b]lvPg cgrL adf]lhdsf] [u dxsf

cfDbfgL vftf vr+ vftf sd 6 laquofGkmsf] lxfj fvL vr+ ug+kb+5 yfgLo lgsfo |f]t kLrfng

tyf Jojyfkg sfo+ljlw )^( sf] bkmf $amp [v adf]lhd cfly+s jif+sf] cGTodf cfly+s sff]jf jGb

u]kl5 jf_sL x]sf] sd dn sf]if vftfdf lkmtf+ ug+ kg]+df sfo+non] o jif+sf] cGTodf rfn tyf

khLut vr+ vftfdf dfHbft x]sf] - 2622831ndash cfly+s jif+sf] cGTodf _lrtsf]if vftfdf lkmtf+

u]sf] b]lvPg ty cflys jifsf] cGTodf x]sf] dfHbft sd _lrtsf]if vftfdf lkmtf+ ug+kb+5

4 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofsg ubf+ vlb of]hgf tof

gu]sf] pkef]Qmf ldltn] cgudg dNofsg gu]sf] ~rflnt cfof]hgfsf] hfrkf tyf kmkmfs

gu]sf] If]qut vr+sf] ljj0f tof gu]sf] tnjL k|ltj]bg kflt gu]sf]jh]6 _s]tsf] k|of]u gu]sf]

fj+hlgs klIf0f gu]sf]lhGL n]vf gub sfoqmd vr k|zflgs vr nufotdf cfGtls lgoGq0f

k|0ffnL k|efjsfL agfpg kg] Jojyf 5 sfofnon] sfot k|To]s kbsf] sfo ljj0f agfO sfofGjog

gu]sf] nfut cgdfg tof gu]sf] e|d0f clen]v Jojlyt gePsf] e|d0f k|ltj]bg tof gu]sf] vlb

of]hgf gagfPsf] 6qmf kfL vlb u]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls

lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls

lgoGq0f b=9 agfpg kb+5

5 tflnd ~rfng M sfofnoaf6 +rfng ulg] ljleGg lsldsf] tflnd tyf uf]i7L +rfng ubf

cfjZos kg] k|lzIfs eQf xefuLsf] eQf e|d0f vr 6]zgL vr cGo ljljw vr pknAw ufpg]

DaGwdf sfofnonfO Psktf xg] uL tflnd +rfng lgb]lzsf jf sfoljlw jLs[t xg kb5

gukfnLsf] aflifs sfoqmd cgf laleGg tflndx ~rfng ubf tflnd ~rfng DalGw

lgb]lzsfsfolalw jf gD tof guL vr u]sf] kfOof] gukflnsf tflnd ~rfng ug jLs[t

gD tof uL vrdf Psktf sfod ug kg] b]lvG5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 277

6 pkef]Qmf ldltMufpF ljsf ljsf ldlt4ff +rflnt = sf]8Ddsf] sfd yfgLo lgsfo cflys

k|zfg lgodfjnL )^$ sf] lgod df pkef]Qmf ldlt4ff ufpg Sg] k|fjwfg 5 lgodfjnLsf]

lgod ) df sfo ug]+ k|of]hgsf nflu ul7t pkef]Qmf ldlt yfgLo lgsfon] ljifout kdf

juLs0f rLs[t uL nut cBfjlws ugkg] Jojyf x]sf] 5 sfofnon] of] jif clwsf+ of]hgf

pkef]Qmf ldlt dfkmt ufPtf klg oL of]hgf sfofGjog ug] pkef]Qmf ldlt dWo] pkef]Qmf

ldltxsf] juL+s0f rLs[t uL nut fv]sf] b]lvPg oL ul7t pkef]Qmf ldlt sg lgsfodf

btfgaLs0f d]tsf]|]tfdf vNg cfPg pkef]Qmf ldltxsf] btf tyf laifout kdf auLs0f

gulbf cgudgdf sl7gfO xg] Pp6f pkef]Qmf ldltdf x]sf kbflwsfLx cGo pkef]Qmf ldltdf

kbflwsfL xg] of]hgf dfKt xg] lalQs pkef]Qmf ldltsf] gfddf x]sf] a+s vftf aGb xg] hgs

k|s[ltsf sfo Pp6 pkef]Qmf ldlt dfkmt ufpg] DkGg of]hgf u0ftLo gxg] ddt Def

lhDd]jfL sn] lng] eGg glsg] cjyf xG5 lgodfjnLdf pNn]v ePcgf cfufdL lbgdf

pkef]Qmf ldltxsf] btf tyf ljifout kdf auLs0f uL Jojlyt ufpg kb5

7 DklQ +If0f M fljssf sg klg ufpF ljsf ldltxn] DklQsf] clen]v Jojlyt u] lhGL

xtfGt0f gukflnsfdf u]sf] b]lvPg lhGL DklQsf] clen]v Jojlyt uL gukflnsfdf

DklQ xtfGt0f uL j8f sfofnoxn] DklQsf] k|of]u ugkb5

sgsk ufpF ljsf ldlt

8 cfosMcfos P]g ) sf] bkmf cgf cGo eQf eQmfgL ubf k|ltzt sssectf uL eQmfgL

ugkg] Jojyf 5 sfofnon] ljleGg ]jfk|bfosnfO =amp))ndash kflgtlds eQmfgLdf s s66f

guL eQmfgL lbPsf]n] pQm sd =14480ndash cn ugkb5

9 cGo sfofnosf] vr M cflys sfoljlw P]g ) sf] bkmf ^ df dftxt sfofnosf] nflu tfns

dGqfnodivideljefujf6 sd vr ug] clVtofL lbg] dftxtsf sfofnon] tfns sfofnojf6 k|fKt

clVtofLsf] ldf leq x] vr ugkg] pNn]v 5 of] jif 5sect cltTj jh]6 Jojyf ePsf lhNnf

lyt cGo sfofnosf] nflu =)))ndash vr o sfofnon] Joxf]]sf] 5 lgod ljkLt otf vr

n]Vg aGb ugkg] b]lvG5

ldf ejfgLk ufpFljsf ldlt

10 cGo sfofnosf] vr M cflys sfoljlw P]g ) sf] bkmf ^ df dftxt sfofnosf] nflu tfns

dGqfnodivideljefujf6 sd vr ug] clVtofL lbg] dftxtsf sfofnon] tfns sfofnojf6 k|fKt

clVtofLsf] Ldfleq x] vr ugkg] pNn]v 5 of] jif 5sect cltTj jh]6 Jojyf ePsf lhNnf

lyt cGo sfofnosf] nflu =))))ndash vr o sfofnon] Joxf]]sf] 5 lgod ljkLt otf vr

n]Vg aGb ugkg] b]lvG5

11 clws k]ZsL klrfngMyfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ adf]lhd k]ZsL lbFbf fjhlgs

lgsfon] pkef]QmfFu ePsf] vLb Demftfsf] Ps ltxfO+ eGbf a9L xg] uL lbg xFbg eGg] Jojyf

x]sf] 5 sfofnon] khLuttkm lgoddf tf]lsPsf] Ps ltxfO+sf] ldf gf3L =$)))ndash k]ZsL

klrfng ePsf] b]lvof] lgodsf] kfngf gxg osf] sf0f x]sf] 5 oaf6 k]ZsL lbPsf] sd f]lx

k|of]hgdf vr gxg] k]ZsL km5of6 gxg] tyf k]ZsLsf] bkof]u xg] +efjgf xG5 ctM lgoddf

pNn]v ePsf]eGbf a9L =$)))ndash k]ZsL klrfng ePsf] lgoGq0f ugkb5

12 cfgkflts ssectL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -9_ df v08 -8_

adf]lhd sfod ePsf] pkef]Qmf ldltsf] of]ubfgeGbf sd sfd DkGg eO lgEuml lan dNofIacuteg

k|ltj]bg k|fKt ePsf]df f]xL cgk yfgLo lgsfoaf6 Joxf]lg] sdnfO klg f]xL cgkftdf sd uL

eQmfgL ulg] pNn]v 5 n]vfkLIf0fsf] qmddf gdgf 5gf6sf] cfwfdf kLIf0f ubf o jif +rflnt

of]hgfsf] Demftf sd eGbf 36Lsf] sfoDkGg u]sf]df sfofnon] eQmfgL lbFbf 36L sfosf]

cfgkflts ssectL uL eQmfgL u]sf] kfOPg sfoljlwsf] Jojyf tyf Demftf ljkLt sd

hgxeflutfsf] =186207ndash sf] sfo DalGwt pkef]Qmf ldltaf6 ufpg kb5 cGoyf cn

ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 278

nIdLk bf]tLof ufpFljsf ldlt

13 cGo sfofnosf] vr M cflys sfoljlw P]g ) sf] bkmf ^ df dftxt sfofnosf] nflu tfns

dGqfnodivideljefujf6 sd vr ug] clVtofL lbg] dftxtsf sfofnon] tfns sfofnojf6 k|fKt

clVtofLsf] ldf leq x] vr ugkg] pNn]v 5 of] jif 5sect cltTj jh]6 Jojyf ePsf lhNnf

lyt cGo sfofnosf] nflu =amp)))ndash vr o sfofnon] Joxf]]sf] 5 lgod ljkLt otf vr

n]Vg aGb ugkg] b]lvG5

14 fj+hlgs kLIf0f MyfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( sf] bkmf [^ df

pkef]Qmf ldltn] u]sf] sfdsf] nfut dNo sfo+ sfo+yn nfu]sf] sd pkef]Qmf ldltsf]

kbflwsfLsf] gfd sfo+ z tyf DkGg ldlt d]t vNg] uL DalGwt sfo+yndf fj+hlgs kLIf0f

u]sf] k|ltj]bg DalGwt lgsfodf k]z ug+kg]+ Jojyf 5 gdgf 5gf6 cgf kLIf0f u]sf j

of]hgfdf pkef]Qmf ldltnfO+ clGtd eQmfgL u]sf]df lgodfjnLn] tf]s]adf]lhdsf] ljj0f gvnfO+ s]jn

fj+hlgs kLIf0fsf] gdgf kmffddf pkef]Qmf ldltsf] cWoIfn] xtfIf uL kmffd dfq _nUg u]sf]

5 j ljj0f vn]sf] fj+hlgs kLIf0f gufO+ eQmfgL ug+ ldNbg lgoddf ePsf] Jojyf adf]lhd

fj+hlgs kLIf0f ufpg kb+5

15 k]ZsL klrfng MyfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ adf]lhd k]ZsL lbFbf fj+hlgs

lgsfon] pkef]QmfFu ePsf] vLb Demftfsf] Ps ltxfO+ eGbf a9L xg] uL lbg xFbg eGg] Jojyf

x]sf] 5 sfofnon] khLuttkm lgoddf tf]lsPsf] Ps ltxfO+sf] ldf gf3L lgDgfgf k]ZsL klrfng

ePsf] b]lvof] lgodsf] kfngf gxg osf] sf0f x]sf] 5 oaf6 k]ZsL lbPsf] sd f]lx k|of]hgdf

vr gxg] k]ZsL km5of6 gxg] tyf k]ZsLsf] bkof]u xg] +efjgf xG5 ct M lgoddf pNn]v ePsf]

eGbf a9L =))))ndash k]ZsL klrfng ePsf] lgoGq0f ug kb5

16 ljnsf] eQmfgL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -9_ df v08 -8_

adf]lhd sfod ePsf] pkef]Qmf ldltsf] of]ubfg eGbf sd sfd DkGg eO lgEuml lan dNofIacutesg

k|ltj]bg k|fKt ePsf]df f]xL cgk yfgLo lgsfoaf6 Joxf]lg] sdnfO klg f]xL cgkftdf sd uL

eQmfgL ulg] pNn]v 5 o jif ~rflnt $ of]hgfsf] Demftf sdeGbf 36Lsf] sfoDkGg u]sf]df

sfofnon] eQmfgL lbFbf 36L sfosf] cfgkflts ssectL uL eQmfgL u]sf] kfOPg sfoljlwsf] Jojyf

tyf Demftf ljkLt sd hgxeflutfsf] =105077ndash sf] sfo DalGwt pkef]Qmf ldltaf6 ufpg

kb5

17 clu|d cfos M cfos P]g )sf] bkmf cgf n]vfkLIf0f zNs jfkt eQmfgL xbfF k|ltzt

s s66f ug kg] Jojyf 5 ufpF ljsf ldltsf] cGtLd n]vfkLIf0f ug p4j sdf e66fO

=))ndash eQmfgL xbfF k|ltzt =$(ndash s s66f ugkg]df ndash dfq s66f u]sf] b]lvof]

36L cn ePsf] =amp)ndash cn uL +lrtsf]ifdf bflvnf ugkb5

k|tfk kN6jf ufpF ljsf ldlt

18 cGo sfofnosf] vr M cflys sfoljlw P]g ) sf] bkmf ^ df dftxt sfofnosf] nflu tfns

dGqfnodivideljefujf6 sd vr ug] clVtofL lbg] dftxtsf sfofnon] tfns sfofnojf6 k|fKt

clVtofLsf] ldf leq x] vr ugkg] pNn]v 5 of] jif 5sect cltTj jh]6 Jojyf ePsf lhNnf

lyt cGo sfofnosf] nflu =))))ndash vr o sfofnon] Joxf]]sf] 5 lgod ljkLt otf vr

n]Vg aGb ugkg] b]lvG5

19 fj+hlgs kLIf0f MyfgLo lgsfo |f]t klrfng tyf Jojyfkg sfo+ljlw )^( sf] bkmf [^ df

pkef]Qmf ldltn] u]sf] sfdsf] nfut dNo sfo+ sfo+yn nfu]sf] sd pkef]Qmf ldltsf]

kbflwsfLsf] gfd sfo+ z tyf DkGg ldlt d]t vNg] uL DalGwt sfo+yndf fj+hlgs kLIf0f

u]sf] k|ltj]bg DalGwt lgsfodf k]z ug+kg]+ Jojyf 5 gdgf 5gf6 cgf kLIf0f u]sf j

of]hgfdf pkef]Qmf ldltnfO+ clGtd eQmfgL u]sf]df lgodfjnLn] tf]s]adf]lhdsf] ljj0f gvnfO+ s]jn

fj+hlgs kLIf0fsf] gdgf kmffddf pkef]Qmf ldltsf] cWoIfn] xtfIf uL kmffd dfq _nUg u]sf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 279

5 j ljj0f vn]sf] fj+hlgs kLIf0f gufO+ eQmfgL ug+ ldNbg lgoddf ePsf] Jojyfadf]lhd

fj+hlgs kLIf0f ufpg kb+5

20 sfo DkGg k|ltj]bgM yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod -_-w_

df pkef]Qmf ldltn] u]sf] lgdf0f sfosf] dNofIacuteg gfkL lstfasf] cfwfdf lstf eQmfgL lbg] tyf

clGtd sfo DkGg kmfd gfkL lstfasf] cfwfdf clGtd lstf eQmfgL lbOg] Jojyf 5 sfofnon]

lhlj sf]if kFhLutaf6 Ps of]hgfsf] sfoDkGg k|ltj]bg k]z ePg cfjZos k|df0fsf] cfefjdf

pQm sfoqmdx tf]lsP adf]lhd sfo DkGg ePsf] eGg] cfwf Plsg xg gSg] of]hgfsf] nlIft

p2]Zo xfln xg gSg] b]lvG5 ctM lgodfjnLsf] lgod -_-3_ adf]lhd sfofnoaf6 = nfv

amp xhf ) sfoDkGg k|ltj]bg k]z xgkb5

21 clu|d cfos M cfos P]g )sf] bkmf cgf n]vfkLIf0f zNs jfkt eQmfgL xFbf k|ltzt

s s66f ugkg] Jojyf 5 ufpF ljsf ldltsf] cGtLd n]vfkLIf0f ug =))ndash eQmfgL xbfF

k|ltzt =$(ndash s s66f ug kg]df ndash dfq s66f u]sf] b]lvof] 36L cn ePsf]

=amp)ndash cn uL +lrtsf]ifdf bflvnf ug kb5

22 k]ZsL lhDd]jfL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_ df sfdsfhsf]

lgldQ Ps cflys jifdf uPsf] k]ZsL sd f]xL cflys jifdf km5of6 xg gs]df clwsf k|fKt

clwsfLn] Totf] km5of6 xg] afFsL x]sf] k]ZsL sdsf] gfdgfd]L lxt s] jfkt k]ZsL uPsf] xf]

f] d]t vnfO+ csf] cflys jifdf lhDd]jfL fL k|dfl0ft ugkg] oL lhDd]jfL k]ZsL sd o

lgodfjnL adf]lhd km5of+6 ugkg] Jojyf 5 sfofnoaf6 k]z ePsf] ljj0f cgf uf=lj==tkm

ut jifsf] k]ZsL lhDd]jfL =7774748ndashx]sf] 5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$ sf]8 (ampnfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv ( xhf lgoldt ugkg] =$ sf]8 ($ nfv ( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 280

u9LdfO ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =amp nfv = xhf of] jif cfo =$ sf]8 nfv $ xhf d]t

=$ sf]8 (^ nfv xhf cfDbfgL ePsf]df =$ sf]8 nfv xhf vr eO = nfv ^ xhf dfHbft

x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhDd]jfL M ufpF ljsf ldltxsf] )amp kmfNu0f dfGtsf] dfHbft sfod ePsf] ufpFkflnsf jf

gukflnsfdf lhDd]jfL fgkg]df sfofnon] lgDgfgf ljleGg ufpF ljsf ldltxaf6 fgkg] lhDd]jfL

Psdi7 b]vfPsf]n] olsg xg Sg] cjyf gx]sf]n] ufpF ljsf ldltxaf6 sd =))^ lhDd]jfL

f]sf] jf gf]sf] DaGwdf sfofnon] olsg ugkb5

2 DklQ xtfGt0f M yfgLo txdf ah]6 thdf sfoGog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL

lgb]lzsf )amp$ sf] abfF g+= ^= df ufpFkflnsf jf gukflnsf sfod xFbf f]leq uflePsf fljssf ufpF

ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod

ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg]5 oL xtfGt0f xg] Dk0f DklQsf] clen]v

tyf lhGL nut vftf )amp$ efb| dfGtleq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf

5 sfofnon] ufpF ljsf ldtaf6 s] slt DklQ xtfGt0f ePsf] xf] f] DaGwdf nut tof u]sf]

b]lvPg ctM sfofnon] ufpF ljsf ldltaf6 xtfGt0f eO cfPsf] DklQsf] nut tof uL fjhlgs

ugkb5

3 clen]vMyfgLo txdf ah]6 thdf sfofGjog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL lgb]lzsf

)amp$ sf] a+bf g+= = df ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldltsf]

gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL k|rlnt

sfgg cgf k]ZsL tyf a]h +kLIf0f ugkg] Jojyf 5 o gukflnsf cGtutsf] fljssf 5 j6f

ufpF ljsf ldltsf sfofnoxsf] k]ZsL tyf a]hsf] clen]v ufpFkflnsfdividegukflnsfdf v8f uL

fVgkb5

4 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf+ vlb of]hgf tof gu]sf] pkef]Qmf

ldltn] cgudg dNofsg gu]sf] ~rflnt cfof]hgfsf] hfFrkf tyf kmkmfs gu]sf] If]qut vr+sf]

ljj0f tof gu]sf] htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf]

x]sf] b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

5 nfut cgdfgM fjhlgs vlb P]g )^ sf] bkmf cgf fjhlgs lgsfon] dfnfdfgsf]

k]llkms]zgsf] cwLgdf xL nfut cgdfg tof ugkg] tyf f]xL P]gsf] bkmf -_ df vlb sfo ubf

k|ltkwf Lldt xg] uL 6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] nfut cgdfg tof guL

=3537125ndashsf] sfofno DalGw dfnfdfg 6qmf 6qmf kfL vlb u]sf] kfOPsf]n] clgoldt b]lvof]

6 k|f]Tfxg eQf M sdrfLxsf] ]jf ljwf lghfdlt P]g lgodfjnL tyf k|rlnt sfgg adf]lhd xgkb5

sfofnodf sfot ljleGg sdrfLxnfO ljz]if k|f]Tfxg eQf jk =amp$^ndash lbPsf] b]lvof]

sdrfLxsf] lbPsf] pQm k|f]Tfxg eQf k|rlnt P]g sfgg ljkLt b]lvPsf]n] pQm vr dyg ug]

kbflwsfaf6 =amp$^ndash cn uL yfgLo l~rt sf]ifdf bflvnf xgkb5

7 tnjMsfofnosf] nflu cfjZos hgzlQm jLs[t baGbL cgf lgoQm ugkb5 sfofnon] jLs[t baGbL

j]u sfggL Nnfxsfsf] lgoQm uL tna vr =amp)ndash vr n]v]sf] kfOof] baGbL j]u lgoQm ug]

kbflwsfL tyf pQm vr dyg ug] kbflwsfLaf6 pQm sd =amp)ndash cn uL yfgLo +lrt sf]ifdf

bflvnf ugkb5

8 zLifs kmsM cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df jLs[t ah]6 sfoqmdsf] Ldfleq

xL lgwflt sfodf vr ugkg] Jojyf 5 sfofnon]rfnk|s[ltsf] sfosf] nflu =30283900 kFhLut

zLifsaf6 eQmfgL u]sf] b]lvg cfPsf]n] lgoldt ePsf] b]lvPg

9 lan j]usf] vr M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] lan ekfOlxt n]vf

fVgkg] Jojyf 5 sfofnon] vfgf vfhfsf] aLn ekfO j]u =$)))ndash eQmfgL lbO vr n]v]sf]n] pQm

sd cn ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 281

10 dNo clej[4L s M dNo clej[l4 s lgodfjnL ) sf] lgod ^ df d=c=sdf btf ePsf sbftfn]

cgrLndash) adf]lhd dlxgf eQmfg ePsf] s ljj0f klRr lbgleq DalGwt s clws[tdIf k]z ugkg]

Jojyf 5 sfofnon] ljleGg sfosf] nflu ljleGg kmdxnfO =2838368ndash -d=c=s d]t_ eQmfgL

lbPsf]df cfGtls fhj ljefusf] j]efO6 r uL x]bf gLh sbftfx NonndashFilerb]lvPsf]n] cfos tyf

dNo clej[l4 s ljj0f DalGwt cfGtls fhj sfofnodf bflvnf u]sf] gb]lvPsf]n] pQm kmdxnfO

eQmfgL lbPsf] =^ndash sf] dNo clej[4L s dfof]hg kq k]z ugkg] b]lvof]

11 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] j8f sfofnoxnfO

lbPsf] k]ZsL =30642412ndash km5of6 gusf] egL cfGtls n]vfkLIf0faf6 cfNofOPsf]df clGtd n]vfkLIf0f

cjlwDd d]t km5of6 u]sf] b]lvPg

dgk ufpF ljsf ldlt

12 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL =^amp))ndash a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

13 gub bflvnf M cflys sfoljlw P]g ) sf] bkmf -$_ cf gf] lhDdfdf x]sf] gub dfHbft bflvnf ug

kGw| lbgeGbf a9L l9nf] u]df klRr k|ltzt hljfgf d]t gub bflvnf ugkg] Jojyf 5 sfofnosf]

Ps sdrfLsf] lhDdfdf x]sf] gub dfHbft =^ndash xfnDd a+s bflvnf gu]sf]n] klRr k|ltzt

hljfgf =$ampndash d]t =ampndash gLhaf6 cn ul yfgLo +lrt sf]ifdf bflvnf ugkb5

14 sfoqmd ~rfngMcflys sfoljlw lgodfjnL )^$ sf] lgod $ df vrsf] sndxsf] k|df0f ku]sf] 5

eg] sfdf ljZjt xg] Jojyf 5 sfofnon] vfgf vr tyf uf8L ef8fsf nflu = )ampndash vr n]v]sf]df

sg sfoqmdsf] nflu slt hgf xefluxsf] nflu vfgf pknAw ufPsf] uf8L ef8f s] jfkt eQmfgL u]sf]

tyf hghfu0f ojf Snasf] ljleGg sfojfkt eQmfgL u]sf]df ho z+s 6]gL- )^$ampamp_ sf] ljnaf6

k]ZsL km5of6 u]sf] b]lvPsf]df pQm kfg g+= DalGwt kmdsf] gb]lvPsf tyf ljljw j]ltsf] lanx fvL

k]ZsL km5of6 usf] b]lvof] ctM To ljifodf 5fgljg uL jftljstf olsg ugkg] b]lvof]

15 sRrfjfL M cflys sfoljlw lgodfjnL )^$ sf] lgod $)-amp_ df rfn jifsf] ah]6n] gvfd]sf] vr cufdL

jifdf eQmfgL lbgkg] sf0f vf]nL tf]lsP adf]lhd eQmfgL lbg afFsLsf] sRrfjfL k|dfl0ft uL fVgkg]

Jojyf 5 sfofnon] eQmfgL lbg afFsLsf] sRrfjfL j]u fdflhs klrfns gtL zenIdL b]jL fxnfO

=$)))ndash tyf )ampamp df k|ltIffno lgdf0fsf] nflu aSoftf sd egL =()ampndash d]t =$ampndash

eQmfgL lbPsf]n] lgodDdt b]lvPg

16 a9L eQmfgL M fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] k|fljlws gfk hfFr

uL gfkL lstfadf pNn]v ePsf] jftljs sfoDkfbgsf] cfwfdf eQmfgL ugkg] Jojyf 5 sfofnon]

dgk k|ltIffno lgdf0f sfosf] nflu sfo Dkfbg dNof+sg = $amp)ndash ePsf]df =ampamp(()ndash eQmfgL

u]sf]n] a9L eQmfgL u]sf] =)ndash cn ugkb5

17 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] ljleGg +yf tyf

sdrfLxnfO lbPsf] k]ZsL =2921000ndash clGtd n]vfkLIf0f cjlwDd d]t km5of6 u]sf] b]lvPg

18 s bflvnf M cfos P]g ) sf] bkmf () df k|To]s dlxgf eQmfg ePsf] ldltn] klRr lbgleq ssectf

ulPsf] s bflvnf ugkg] Jojyf 5 sfofnon] ljleGGg eQmfgLdf ssectf u]sf] s jfktsf] sd =amp)ndash

bflvnf gu]sf]n] pQm sd bflvnf ugkg] b]lvof]

dbgk ufpF ljsf ldlt

19 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL = amp^^))ndash a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 282

20 jh]6 vr Mcflys sfoljlw lgodfjnL )^$ sf] lgod -_ df jLs[t ah]6 sfoqmdsf] Ldfleq xL

lgwflt sfodf vr ugkg] Jojyf 5 sfofnon] rfn lzifsdf =^)))ndash dfq lgsff ePsf]df kFhLut

zLifsaf6 =ndash rfn k|s[ltsf] sfosf] nflu vr u]sf] kfOof] sfofnon] lgsff eGbf al9 vr

kFhLutsf] ah]6 rfn lzifsdf vr u]sf]n] =ndash clgoldt b]lvof]

uDxlof kf ufpF ljsf ldlt

21 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL =ampamp$$ndasha]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

22 a+s dfHbft M )amp$ cfiff9 dfGtdf b]lvPsf] a+s dfhbft =)ndash yfgLo +lrt sf]ifdf bflvnf gu]sf]n]

pQm sd +lrt sf]ifdf bflvnf ugkb5

+u|fdk ufpF ljsf ldlt

23 cgudg k|ltj]bgM cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df sg sd eQmfgL ubf Lt ku]

gku]sf] hfFr ugkg] Jojyf 5 j8f sfofnon] vNnf lbzfdQm sfoqmdsf] cgudg u]jfkt vfgf vfhf

vr jfkt =$ndash vr n]v]sf]df cgudg k|ltj]bg k]z ugkb5

24 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL =))( a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

25 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] ljleGg +yf tyf

sdrfLxnfO lbPsf] k]ZsL =amp)))))ndash clGtd n]vfkLIf0f cjlwDd d]t km5of6 u]sf] b]lvPg

alofk ufpF ljsf ldlt

26 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf]n] ut ljut jifb]lvsf] km5of6 xg afFsL =ampamp^)ndash

a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

27 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod $amp-_ df sfofnodf k|fKt eO cfPsf]

dfnfdfgsf] ljj0f dNod]t vnfO lhGL lstfadf ft lbgleq cfDbfgL afFwL |]tf v8f uL fVgkg]

Jojyf 5 sfofnon] kmlgr vlb uL lhGL bflvnf j]u =)amp)ndash eQmfgL u]sf]n] lhGL bflvnf

k|ltj]bg tyf d=c=s dfof]hg kq k]z xgkb5

28 lan j]usf] vr M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] lan ekfOlxt n]vf

fVgkg] Jojyf 5 sfofnon] ljBt 6laquofGkmd vlbsf] ljn j]u Ps sDkgLnfO =$$()ndash eQmfgL

u]sf]n] ljBt 6laquofGkmdsf] aLn tyf pQm 6laquofGkmd h8fg u] xf] eGg] DaGwdf fjhlgs kLIf0f d]t k]z

xgkb5

29 zLifs kmsM yfgLolgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ tyf cflys

sfoljlw lgodfjnL )^$ sf] lgod df jLs[t ah]6 sfoqmdsf] Ldfleq xL lgwflt sfodf vr

ugkg] Jojyf 5 sfofnon] rfnk|s[ltsf] sfosf] nflu =ampamp((ndash kFhLut zLifsaf6 eQmfgL u]sf] b]lvg

cfPsf]n] lgoldt ePsf] b]lvPg

30 clu|d s M cfos P]g ) sf] bkmf ( df g]kfndf |f]t ePsf] aflGbf JolQlgsfonfO eQmfgL

ubf tf]lsPsf] bn] s ssectf ul eQmfgL lbgkg] tyf bkmf () df k|To]s dlxgf dfKt ePsf] klRr lbgleq

DalGwt cfGtls fhzj sfofnodf bflvnf ugkg] Jojyf 5 sfofnon] ljleGg eQmfgL ubf s ssectf

gu]sf] tyf s ssectf ulPsf] sd d]t bflvnf gu]sf]n] =$ampampndash clu|d cfos jfktsf] sd fhj

vftfdf bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 283

31 sdrfL +rosf]if M cflys jif )ampamp$ df sfofnodf sfot sdrfL gtL fw]Zofd fo tyf km]sg

kfjfgsf] tnaaf6 sdrfL +ro sf]if jfkt ssectf ulPsf] sd =( ndash +ro sf]ifdf bflvnf gusf]n]

pQm sd DalGwt sdrfLxsf] gfddf sdrfL +ro sf]ifdf bflvnf ugkb5

32 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] ljleGg +yf tyf

sdrfLxnfO lbPsf] k]ZsL = )))ndash clGtd n]vfkLIf0f cjlwDd d]t km5of6 u]sf] b]lvPg

wdk ufpF ljsf ldlt

33 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df jLn ekfO lxt n]vf fVgkg] tyf

lgod $amp-_ df sfofnodf k|fKt eO cfPsf] dfnfdfgsf] ljj0f dNod]t vnfO lhGL lstfadf ft

lbgleq cfDbfgL afFwL |]tf v8f uL fVgkg] Jojyf 5 sfofnon] df]6fOsn vlbsf] jLn ekfO lan

as tyf lhGL bflvnf j]u =))))ndash eQmfgL u]sf] b]lvPsf]n] lhGL bflvnf lan as k]z xgkb5

34 s bflvnf M cfos P]g ) sf] bkmf () df dlxgf eQmfg ePsf] ldltn] klRr lbgleq s bflvnf

ugkg] Jojyf 5 sfofnon] cf=j= )ampamp sf] n]vf kLIf0f ]jf jfkt =amp))ndash eQmfgL u]sf]df clu|d

cfos jfkt =ndash bflvnf gu]sf]n] cn uL fhj bflvnf ugkb5

35 clu|d cfo s M cfos P]g ) sf] bkmf (df dNo clej[4L sdf btf ePsf] g]kfndf |f]t ePsf]

aflGbf JolQmnfO eQmfgL ubf Ps bzdna kfFr k|ltztn] |f]tdf clu|d s ssectf uL eQmfgL ugkg] Jojyf

5 sfofnon] fdfgx vlb ubf |f]tdf s ssectf guL eQmfgL u]sf]n] =^ ndash cn ugkb5

36 ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df vrsf] lan ekfO lxt n]vf fVgkg]

Jojyf 5 sfofnon] stL DalGw hgr]tgf sfoqmdsf] nflu =))))ndash vr n]v]sf]df lan efkfO

j]u =^)))ndash vr n]v]sf]n] cn ugkg] b]lvof]

37 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL P]gsf] bkmf

( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5 sfofnon] ut ljut

jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf o jifsf] cfGtls n]vfkLIf0faf6 d]t ut

ljut jifb]lvsf] km5of6 xg afFsL =$)ndash a]h cf+NofOPsf]n] pQm k]ZsLa]h km5of6 xgkb5

38 k]ZsL km5of6 M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw

ckgfO km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnon] ljleGg +yf tyf

sdrfLxnfO lbPsf] k]ZsL =^)))ndash clGtd n]vfkLIf0f cjlwDd d]t km5of6 u]sf] b]lvPg

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =$ sf]8 $ nfv ( xhf a]h km5of6 ug jfFsL x]sf]

5 f]dWo] cn ugkg] = nfv ^ xhf lgoldt ugkg] = nfv $ xhf k]ZsL = sf]8

nfv ) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 284

buf eujlt ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv =^ xhf of] jif cfo =$ sf]8 ^ nfv (^

xhf d]t =$ sf]8 ^( nfv ( xhf cfDbfgL ePsf]df = sf]8 ^ nfv $^ xhf vr eO =$(

nfv $$ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 6qmf kfL vlb M fjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt

xg] uL 6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] kmlgr tyf d]lgL fdfgx

k|ltkwf Lldt xg] uL k6s k6s uL =2043673ndash vlb u]sf] b]lvof] sfofnon] lgod

kfngf ug]tkm Wofg lbg kb5

2 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] DklQ xtfgt0f gu]sf]

k]ZsL tyf j]hsf] clen]v xtfgt0f gu]sf] fljssf ufpF ljsf ldltsf] lhDd]jfL

xtfgt0f gePsf] ~rflnt of]hgfsf] fj+hlgs klIf0f gu]sf] htf slkmot b]lvPsf 5g

hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf

j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

3 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

ljleGg sdrfL tyf JolQmxnfO lbPsf] k]ZsL =2063143ndash xfnDd km5of6 gu]sf]n] lgodsf]

kfngf uL k]ZsL km5of6 ugkb5

4 dNo clej[l4 s M dNo clea[lb s lgodfjnL ) sf] lgod ^-s_ df dNo clea[l4 sdf

btf ePsf ljs|]tfx+u sff]af ubf dNo clea[l4 s d]t eQmfgL uL f]sf] hfgsfL DalGwt

cfGtls fhj sfofnonfO lbgkg] Aojyf 5 sfofnon] sff]afxsf] dNo clea[lb s eQmfgL

u]sf]df cfGtLs fhj sfofnodf hfgsfL ufPsf] 5g lgodsf] kfngf uL dNo clea[l4 s

eQmfgLsf] hfgsfL lbgkb5

enf]lxof ufpF ljsfldlt

5 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =^)^^ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

6 k]ZsLMyfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5 sfofnon]

Ps kmdnfO nfO ) j6f lordfsf] k|ltuf]6f =))ndash bn] =amp)))ndash k]ZsL sd eQmfgL

u]sf]df xfnDd km5of6 gu]sf]n] km5of6 ugkb5

7 lan ekfO M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_df vr ubf lan ekfO lxt n]vf

fVgkg] Aoayf x]sf] 5 sfofnon] zfrfno lgdf0fsf] nflu eQmfgL u]sf] =647536ndashlan

ekfO gePsf]n] ljn ekfO k]z ugkb5 ljn ekfO a]usf] vr cn uL bflvnf ugkb5

8 clu|d s M cfos P]g ) sf] bkmf ( cgf clu|d s s66f uL eQmfgL lbgkg] Aojyf

x]sf] 5 sfofnon] df]6 fOsn =))))ndash vLb uL eQmfgL u]sf]df = k|ltztn] xg]

=ndashclu|d s s66f u]sf] 5g s s66f gePsf] sd cn uL fhj bflvnf xgkb5

u+uf lkk|f ufpF ljsf ldlt

9 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =$$(ndash

b]vfPsf]df cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 285

10 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

Ps sdrfLnfO nIfLt dx sfos|d =)))mdash pknAw ufPsf]df =^)))mdash k]ZsL km5of6

xg af+sL b]lvPsf]n] km5of6 ugkb5

11 eQmfgL M ufpF ljsf ldltdf sfot lrjnfO lhNnf dGao ldlt ftx6af6 k|f]Tfxg eQf

elg tf]lsPsf] dfkb08 kf u]sf]xnfO tnasf] ) k|ltzt eQf lbPsf] 5 sfofnon] uf+p

klifbsf] )amp sf] lg0fo egL uf=lj==cgbfgaf6 ) k|ltzt sdrfLnfO tna egL

k|ltdlxgf =amp) sf bn] sdrfLnfO =amp) eQmfgL u]sf] b]lvof] bf]xf]f] eQf gkfpgsf]

fy g]kfn sfsf] cgbfgaf6 eQf vr n]Vg ldNg] b]lvbg eg] bf]xf]f] d]t eQmfgL d]t xg]

b]lvPsf]n] gkfpg] sd cn uL fhj bflvnf ugkb5

dTL ufpF ljsf ldlt

12 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =))ndashb]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

13 al9 eQmfgL M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df vr ubf ljn ekfO lxt

n]vf fVgkg] Aojyf x]sf] 5 sfofnon] sfofno ]jf tyf ljljw elg $(amp^ndash eQmfgL

u]sf]df ljn =ampndash dfq b]lvPsf]n] =))ndash al9 eQmfgL ePsf] b]lvPsf]n] eQmfgL ug]af6

cn ugkb5

14 clu|d s M cfos P]g ) sf] bkmf ( cgf clu|d s s66f uL eQmfgL lbgkg] Aojyf

x]sf] 5 sfofnon] sdrfL kbklt ldlt tyf n]vf kLIfssf] kflgtlds =((ampndash eQmfgL

u]sf]df k|ltztn] xg] =10675ndashclu|d s s66f u]sf] 5g s s66f gePsf] sd cn

uL fhj bflvnf xgkb5

a8xjf ufpF ljsf ldlt

15 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =))ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

16 hUuf vLb M pkef]Qmfn] hUufvLb uL uf=lj==n] ejg tyf cGo lgdf0f ugkg]df gofF k|fylds

ljBfno a8xjfsf nflu =^)))))ndash sf] hUuf g vLbdf vr n]v]sf] b]lvof] cgbfgsf] sdaf6

hUuf vLb ug lgod+ut ePg

krvL ufpF ljsf ldlt

17 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =()ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

18 clu|d s M cfos P]g ) sf] bkmf amp cgf cu|Ld s66L uL sd eQmfgL ugkb5

sfofnon] Ps clwaQmnfO =))))ndash ax kaL kfLgtlds eQmfgL u]sf]df f] sf] k|ltzt

s =$))ndash s66f u]sf] 5g pQm sd cn uL fhj bflvnf gu]sf]]n] ugkb5

cYacutef ufpF ljsf ldlt

19 n]vfkLIf0fM cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df cflys sff]afsf] lhDdf lng]

kbflwsfLn] cflys aifsf] cGtdf cflys lja0f tof uL cfGtls n]vf kLIf0f ufP dfq

jf a9jf ePdf DalGwt dGqfnosf] lrasf] jLs[tLdf dfq dfgf lbg kg] pNn]v 5 buf

eujlt ufp+kflnsf cGtut c77f ufp+ ljsf ldltsf lra gtL gGblszf] rfwL )amp

gtfa0f b]lv kmfNu0f Ddsf] rfn =^)))ndashkFhLut lgsff =ampampndash hDdf =((ampndash

vr u]sf] sdsf] cfDbfgL tkmsf] d]t cflys laa0f tof gu]sf] cfGtLsn]vfkLIf0f

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 286

gufPsf] clGtd n]vfkLIf0fsf] nflu |]tf k]z gu]sf]n] cflys sfolalw P]g )sf] bkmf

^-$_ cgf k|ltsf]nd =) hljfgf lxt n]vfkLIf0fsf] nflu |]tf k]z xgkb5

fhk tnL ufpF ljsf ldlt

20 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =^^^$(ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

21 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmfF6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

lbPsf] k]ZsL sd km5of6 gu]sf]n] k]ZsL =195707ndashkm5of6 ugkb5

22 clu|d s M cfos P]g ) sf] bkmf cgf n]vfkLIfsnfO eQmfgL lbg] kfLgtlds

k|ltzt cu|Ld s66f ugkg] Jojyf x]sf] 5 sfofnon] n]vfkLIfs kflgtlds eQmfgL =)))ndash

ubf f] sf] k|ltztn] xg =amp)ndash s s66L gu]sf]n] cn uL fhj bflvnf ugkb5

e]l8ofxL ufpF ljsf ldlt

23 ut ljutsf] k]ZsL M sfofnon] ut ljutsf] k]ZsL cNof uL a]h cWofalws ugkb5 sfofnon]

o aifDd km5of6 ug afFsL k]ZsL laa0f tof uL lhDd]jfL f]sf] b]lvPg k]ZsLsf]

cWofalws clen]v fVgkb5

24 clu|d s M cfos P]g ) sf] bkmf ( sg eQmfgL ubf = k|ltzt clu|d s s66f ugkg]

Jojyf x]sf] 5 sfofnon] gnfO6 df]6 ufaf6 df]6 fOsn =)ampmdash sf] vlL u]sf]df

f]sf] = k|ltztn] xg] =)mdash s s66L gu]sf]n] cn uL bflvnf ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =amp( nfv () xhf a]hkm5of6 ug jfFsL x]sf] 5 f]dWo]

cn ugkg] =amp nfv $amp xhf lgoldt ugkg] =$ nfv $ xhf k]ZsL =amp nfv x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 287

b]afxL uf]gfxL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =^ nfv = xhf of] jif cfo = sf]8 ( nfv ^^ xhf

d]t =$ sf]8 $ nfv amp$ xhf cfDbfgL ePsf]df = sf]8 ( nfv xhf vr eO =$ nfv

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] DklQ xtfgt0f gu]sf]

k]ZsL tyf j]hsf] clen]v xtfgt0f gu]sf] fljssf ufpF ljsf ldltsf] lhDd]jfL

xtfgt0f gePsf] ~rflnt of]hgfsf] fj+hlgs kLIf0f gu]sf] htf slkmot b]lvPsf 5g

hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf

j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

s0fLof nIdLlgof ufpF ljsf ldlt

2 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =amp$(ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

3 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnonn]

vfg]kfgL kmfO dGao ldltnfO vNnf lbf dQm sfosf nflu =$))))ndash k]ZsL eQmfgL

u]sf]df k]ZsL km5of6 u]sf] 5g k]ZsL km5of6 ugkb5

4 bf]xf]f] eQf M sfo ~rfng lgb]lzsf )amp 56fF +s0f amp==$=^ cgf k|f]Tfxg eQf nfu

ePsf sfofnoxdfsg klg k|sfsf] sd pknAw gufOg] tyf +3Lo dfldnftyf yfgLoljsf

dGqfno u|fdL0f ljsf dGjozfvfsf] )amp kqcgf k|f]Tfxg eQf lbg] Jojyf u]sf]

tyf yfgLo ljsf dGqfno k|zfgsf] ldlt )^amp kqsg klg ljwflnggkfOg] Jojyf 5

sfo Dkfbgdfcfwlt k|f]Tfxg eQfnfu eP kl5 ufpFljsf ldltsfuf=lj= lrjn] z

tnjdfgsf] ) k|ltztsf bn] tLgdlxgfsf] k|f]TfxgeQfeQmfgL =) xhf eQmfgLePsf] b]lvof]

sfggljkLt k|f]TfxgeQfvr n]vsf] =) xhf gf= zf]efsfGt 7fsaf6 cn uL +3Lo

+lrtsf]ifdfbflvnfugkb5

5 gubljt0fM yfgLolgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf df vr ug

lgif]w ulPsf ljifocGtut -^_ df bfdffxL jf efuj08fsf] lxfan] sd afF8kmfF8 ug lgif]w

ulPsf] 5 o b]jfxLugfxLsf] ufpFkflnsfsf] +oQm j8f sfofno j8f g+= nfO vNnfbLf dQm

3f]if0ff ug k|lt3 =)))ndash sf bn] hDdf =$ nfvgub ljt0f u]sf] b]lvof] sfoljlwn]

lgif]w u]sf] sfodf vr uL gub sd afF8kmfF8 ugfn] sfoljlwsf] 7f8f] pNn+3g ePsf] b]lvof]

ty sfoljlwljkLt u]sf] =$ nfv lgoldt b]lvPg

6 cGosfofnosf] vr Mcflys sfoljlw P]g ) sf] bkmf ^ dfdftxtsfsfofnosf] nflutfns

dGqfnodivideljefuaf6 sdvr ug] clVtofL lbg] dftxtsfsfofnon] tfnssfofnoaf6

k|fKtclVtofLsf] Ldfleq x] vr ugkg] pNn]v 5 of] jif 5sect cltTj ah]6

JojyfePsflhNnf lyt cGo sfofnosf] sfofnoxnfO =))))ndash vr o sfofnon]

Joxf]]sf] 5 lgodfgf otf] vr n]Vg aGbugkg] b]lvG5

7 clu|dcfos M cfos P]g ) sf] bkmf ( cgf krf xhf kofFeGbf

a9Lsf]sdeQmfgLlb+bfeQmfgLsf] sn sddf Ps bzdnjkfFrk|ltztsf bn] s ssectLugkg]

Jojyf 5 ljBt nfO+g 6 laquofGkmd+ vlb jfkt eQmfgL =amp nfv xhf ( eQmfgL xFbf

clu|d s jfkt =$ xhf ^$ s ssectf u]sf] b]lvPg lgodcgf =$ xhf ^$ clu|d

s bflvnfgu]sf]n] bflvnf uL +lrt sf]ifdfbflvnfugkb5

8 ljn ekfO M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp^_ pkef]Qmf ldltjfnfeu|fxL

dbfon] x]s lstfsf] sfdsf] k|fljlwsdNofIacuteg lan ekfO vr k|dfl0ft ug]

cGosfuhftTotf] ldltjf dbfosf] a7saf6 cgdf]bg ufO DalGwt fjhlgslgsfodf k]z

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 288

ugkg]5 sfofnoaf6 +rflnt Dk0f lgdf0f sfoxsf] ljn ekfO sfofnodf k]z u]sf] b]lvPg

oL ljn ekfO gxFbf vrsf] oyfytfsf] kLIf0f ug glsg] ePsf]n] lgodfgf Dk0f of]hgfsf]

ljn ekfO k]z uL n]vf fVgkb5

9 eQmfgLsf] hfgsfL MdNo clej[l4 s lgodfjnL ) sf] lgod ^-s_ adf]lhd 7]Ssflbg] sfL

lgsfon] cfkmn] u]sf] 7]Ssf Demftf s eQmfgLsf] hfgsfL DalGwtcfGtls

fhjsfofnodflbO s eQmfgL DalGwt 7]sbfnfO ugkg] Jojyf 5 sfofnon] ljleGg b]xfosf

cfkltstf tyf lgdf0f JojfoLnfO =590600ndash eQmfgLxFbf d=c=s jfkt =76788ndasheQfgL

u]sf]df dNo clej[l4 s eQmfgLsf] hfgsfL DalGwt cfGtls fhZj sfofnonfO lbPsf]

b]lvPg lgodfjnLsf] Jojyf cgf hfgsfL glbFbf bflvnf Pj+ dfof]hg ePsf] olsg ug

glsg] ePsf] xFbf =amp^ xhf amp sf] s dfof]hg kq k]z ugkb5

b]jfxL ufpF ljsf ldlt

10 gub dfHbft M sfofnon] gub dfHbft b]vfPsf] sd dod bflvnf u]sf] xgkb5 sfofnon]

)amp kmfNu0f dfGtdf afFsL b]vfPsf] =$))ndash xfnDd klg bflvnf gu]sf]n] bflvnf ugkb5

11 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5

sfofnon] b]vfPsf] cflys ljj0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =(^ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

ssr sdof ufpF ljsf ldlt

12 sdrfL +rosf]if M k|f== gtL cg7f dxtf]sf] )amp gtfa0fb]lv sfltsDd al9 +ro sf]if bflvnf

ePsf] b]lvPsf]n] cn uL =5320ndash bflvnf ugkb5

13 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5

sfofnon] b]vfPsf] cflys ljj0fdf ut ljutsf] km5of6 xg afFsL k]ZsL = )^ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

14 clu|d s M cfos P]g ) sf] bkmf ( cgf clu|d s s66f uL eQmfgL lbgkg] Aoayf

x]sf] 5 sfofnon] Ps KnfonfO =$ampndash eQmfgL u]sf]df clu|d s s66f u]sf] 5g

s s66f gePsf]=4271ndashcn uL fhj bflvnf xgkb5

k]|dk uf]gfxL ufpF ljsf ldlt

15 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =amp(($)ndash

b]vfPsf]df cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

16 a+s dfHbft M o sfofnosf] as vftfdf )amp$ cfiff9 dfGt kl5 =^ndashb]lvPsf]dfpQm

sd ufp+kflnsf lkmtf u]sf] gb]lvPsf]n] pQm afFsL sd ufpFkflnsfsf] +lrt sf]ifdf bflvnf

ugkb5

17 cfiff9 kl5sf] vr M yfgLo lgsfo cflys k|zfg DjGwL lgodfjnL )^$ cgfPs cflys

jifdf ljlgof]hg ulPsf] ah]6 f]lx jif vr ugkg] afFsL x]sf] sd lkmtf uL kgM sfoqmd

jLs[t ufO vr ugkg] Jojyf 5 o j8f sfofnodf )amp$ cfiff9 dfGtdf =((^$ndash

dfHbft b]lvPsf]df pQm sd dWo] =^amp)(ndash )amp$ gtfj0fdf vr n]v]sf] b]lvof] cflys jif

)amp)amp$ sf] nflu ljlgof]hg ulPsf] sd )amp$amp df gofF sfoqmd g jLs[lt gufO vr

n]v]sf]n] pQm sd clgoldt b]lvof]

wxL ufpF ljsf ldlt

18 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 289

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =))amp(ampndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

19 al9 eQmfgL M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df sg sd eQmfgL ubf Lt

ku] gku]sf] hfFr uL eQmfgL ugkb5 sfofnon] sfofno dfgsf] eQmfgL =amp)))ndashu]sf]dflan

a]u vr n]v]sf]] b]lvPsf]n] cn uL =7000ndashbflvnf ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =amp nfv amp xhf a]hkm5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] =() xhf lgoldt ugkg] =$ nfv ampamp xhf k]ZsL = nfv $) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 290

kf]xf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = xhf of] jif cfo =$ sf]8 $$ nfv $amp xhf d]t

=$ sf]8 $$ nfv $ xhf cfDbfgL ePsf]df = sf]8 amp^ nfv ) xhf vr eO =^amp nfv ^

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 lhDd]jfL M ufpF ljsf ldltxsf] )amp kmfNu0f dfGtsf] dfHbft sfod ePsf] ufpFkflnsf jf

gukflnsfdf lhDd]jfL fgkg]df sfofnon] lgDgfgf ljleGg ufpF ljsf ldltxaf6 fgkg]

lhDd]jfL Psdi7 b]vfPsf]n] olsg xg Sg] cjyf gx]sf]n] ufpF ljsf ldltxaf6

=2439714ndashlhDd]jfLf]sf] jf gf]sf] DaGwdf sfofnon] olsg ugkb5

2 DklQ xtfGt0f M yfgLo txdf ah]6 thdf sfoGog cflys Jojyfkg tyf DklQ xtfGt0f

DaGwL lgb]lzsf )amp$ sf] abfF g+= ^= df ufpFkflnsf jf gukflnsf sfod xFbf f]leq uflePsf

fljssf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj

tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg]5 oL

xtfGt0f xg] Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ efb| dfGtleq yfgLo

txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 sfofnon] ufpF ljsf ldtaf6 s] slt

DklQ xtfGt0f ePsf] xf] f] DaGwdf nut tof u]sf] b]lvPg ctM sfofnon] ufpF ljsf

ldltaf6 xtfGt0f eO cfPsf] DklQsf] nut tof uL fjhlgs ugkb5

3 slG6Gh]GL vftf M g]kfn sf cy dGqfnos]f r=g+= (^ ldlt )amp)$ ut]sf] klkq cgf

sfofnon] lgdf0f sfodf v r ug] sdsf] k|ltzt sd slG6Gh]GL vr ug kfpg] Jojyf

5 oL sG6Lgh]GL sd vr ubf 566 vftf fvL k|ltzt k|zflgs k|ltzt kFhL

lgdf0fdf vr ug ldNg]df ufpFkflnsfn] sG6LGh]GL vr b]lvg] ul 566 vftf fv]sf] b]lvPg

ct sG6LGh]GL vftf fvL sG6LGh]GL sd JojyLt ulg kb5

4 sff]afsf] n]vfMyfgLo lgsfo cflys k|zfg lgodfjnL )^$ cgf k|rlnt sfgg adf]lhd

k|fKt xg cfPsf] cfDbfgL sdsf] n]vf bf]xf]f] n]vf+sg k|0ffnLdf cfwflt xL fVgkg] Jojyf

x]sf]df ft ufpF ljsf ldlt tyf jtdfg ufpFkflnsfn] d]t k|fKt xg cfPsf] cfDbfgLsf]

bf]xf]f] n]vf k|0ffnLdf n]vf+sg u]sf] b]lvPg ctM ufpFkflnsfnfO k|fKt xg] cfo sdsf] bf]xf]f]

n]vfk|0ffnLsf] cfwfdf clen]v fVgkb5

5 nfut cgdfg Mfjhlgs vlb P]g )^ sf] bkmf cgf fjhlgs lgsfon] dfnfdfgsf]

k]llkms]zgsf] cwLgdf xL nfut cgdfg tof ugkg] Jojyf 5 sfofnon] nfut cgdfg

tof guL dfnfdfg vlb u]sf] kfOof] sfofnon] nfut cgdfg tof uL vlb ug]tkm Wofg

lbgkb5

6 fj+hlgs kLIf0fM yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod ^[k df pkef]Qmf

ldltn] u]sf sfdsf] nfut dNo sfo+yn nfu]sf] sd pkef]Qmf ldltsf kbflwsfLsf] gfd

gfd]L sfo+ z ug]+ DkGg ug]+ ldlt d]t vNg] uL DaGwLt sfo+ yndf fj+hlgs kLIf0f

u]sf] k|ltj]bg DaGwLt yfgLo lgsfodf k|tt ug+ kg]+ Jojyf 5 pkef]Qmf ldltjf6 ~rflnt

of]hgfsf] kmkmfs ubf+ k|fljlws gfkhf_r u]sf] ldlt tyf sfo+ DkGg k|ltj]bgdf sfo+ DkGg

ePsf] ldlt a of]hgfdf vf]Ng] gu]sf] pkef]Qmf ldltjf6 ePsf] sfdsf] j of]hgf fj+hlgs

kLIf0f u]sf] k|ltj]bg k|tt ug]+ u]sf] b]lvPg s]lx of]hgfdf fj+hgLs kLIf0f k|ltj]bg k]z

u]sf] ePtf klg To k|ltj]bgdf vnfpgkg]+ j Joxf]f vnfPsf] b]lvbg ojf6 lgwf+lt dodf

kfbzL+ kdf u0ftoQm sfo+ DkGg ePsf] 5 b]vfPsf vr+sf ljn ekfO+ lx oyfy+ 5g

elg ljZjt xg] cfwf b]lvbg pkef]Qmf ldltjf6 ePsf] a sfo+sf] fj+hlgs kLIf0f ufO+

Tosf] k|ltj]bg DaGwLt lgsfodf k|tt ug]+ tyf lgoddf ePsf] Jojyfsf] k0f+ kdf kfngf

ufpg kb+5

7 k]ZsLMyfgLo txdf ah]6 thdf sfofGjog cflys Jojyfkg tyf DklQ xtfGt0f DaGwL

lgb]lzsf )amp$ sf] a+bf g+= = df ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf

ufpF ljsf ldltsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf

gukflnsfdf sfod uL k|rlnt sfgg cgf k]ZsL tyf a]h +kLIf0f ugkg] Jojyf 5 o

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 291

gukflnsf cGtutsf] fljssf 5 j6f ufpF ljsf ldltsf sfofnoxsf] k]ZsL tyf a]hsf]

clen]v ufpFkflnsfdividegukflnsfdf v8f uL fVgkb5

8 cfof]hgf hfFrkf MyfgLo lgsfo gtf]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf df

yfgLo lgsfon] cfof]hgf DkGg ePsf] hfgsfL k|fKt ePkl5 cfjZos hfFrjem uL ) lbgleq

hfFrkf ugkg] tyf cfof]hgf hfFrkf ePkl5 kmkmfs ullbg kg] Jojyf 5 ufpFkflnsfaf6

~rflnt cfof]hgfxsf] hfFrkf tyf kmkmfs ug] u]sf] gkfOPsf]n] lgodfjnLsf] sfoGjogdf

Wofg lbgkb5

9 If]qut vr M yfgLo lgsfo gtf]t klrfng tyf Jojyfkg sfoljlw )^( sf] bkmf $-ndashs_

df cgrLndash adf]lhd If]qut vrsf] ljj0f tof ugkg] Jojyf 5 ufpFkflnsfn] If]qut

vrsf] ljj0f tof gu]sf] sf0fn] rfn vr nlIft dx kjfwf ljsf k|jwgfTds sfo tyf

slG6Gh]GL ePsf] vr DaGwdf olsg ug Sg] cjyf gePsf]n] If]qut vr ljj0f tof ug]tkm

Wofg lbgkb5

10 nfut cgdfg M fjhlgs vlb P]g )^ sf] lgod -_ df Ps nfv k+ofFeGbf a9Lsf] dfnfdfg

vlb ubf nfut cgdfg tof ugkg] Jojyf 5 sfofnon] =((^ndash dNosf] d]lgL kmlgr

fdfg tyf lgdf0f sfo ubf nfut cgdfg tof gu]sf] b]lvPsf]n] lgodsf] kfngf xgkb5

11 dNo clej[l4 s MdNo clej[l4 s lgodfjnL ) sf] lgod ^ df d=c=sdf btf ePsf

sbftfn] cgrLndash) adf]lhd dlxgf eQmfg ePsf] s ljj0f klRr lbgleq DalGwt s

clws[tdIf k]z ugkg] Jojyf 5 sfofnon] ljleGg sfosf] nflu ljleGg kmdxnfO

=)amp^ndash -d=c=s d]t_ eQmfgL lbPsf]df cfGtls fhj ljefusf] j]efO6 r uL x]bf

gLh sbftfx NonndashFilerb]lvPsf]n] cfos tyf dNo clej[l4 s ljj0f DalGwt cfGtls

fhj sfofnodf bflvnf u]sf] gb]lvPsf]n] pQm kmdxnfO eQmfgL lbPsf] =$ndash sf] dNo

clej[4L s dfof]hg kq k]z ugkg] b]lvof]

lh+u8jf j]nlj5jf ufpF ljsf ldlt

12 k]ZsL km5of6 M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL

P]gsf] bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5

sfofnon] ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf cfGtls

n]vfkLIf0faf6 d]t ut ljut jifb]lvsf] km5of6 xg afFsL =)))ndash tyf o jifsf] k]ZsL

km5of6 ug afFsL b]lvPsf] =^())))ndash km5of6 xgkb5

13 afn kf]if0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df Lt ku] gku]sf] egL hfFr

ugkg] Jojyf 5 afn kf]if0f eQf ljt0fsf] nflu =)^$))ndash lgsff ePsf]df =$^))ndash

sf] kmfF6jfL k|fKt ePsf]df gku sd =))ndash a+s bflvnfsf] k|df0f j]u k]ZsL km5of6 ePsf]n]

=))ndash a+s bflvnfsf] k|df0f k]z ugkb5

t]hfkfk8 ufpF ljsf ldlt

14 clu|d s M cfos P]g ) sf] bkmf ( df g]kfndf |f]t ePsf] ]jfk|bfos

cfkltstfnfO eQmfgL ubf tf]lsPsf] bn] s ssectf uL eQmfgL lbgkg] Jojyf 5 sfofnon]

ljleGg eQmfgLdf ubf clu|d s jfkt =$)(ndash bflvnf gu]sf] egL cfGtls n]vfkLIf0faf6

cf+NofOPsf]df clGtd n]vfkLIf0fDd d]t bflvnf gePsf]n] pQm sd =$)(ndash cn ugkb5

15 aLn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] aLn ekfO lxt

n]vf fVgkg] Jojyf 5 sfofnon] VWASSsfoqmdsf] nflu =))))ndash vr n]v]sf]df

=)))ndash sf] aLn ekfO j]u vr n]v]sf] egL cfGtls n]vfkLIf0faf6 cfNofOPsf]n] pQm

sd cn ugkb5

nfsfxf ufpF ljsf ldlt

16 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL

P]gsf] bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5

sfofnon] ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf cfGtls

n]vfkLIf0faf6 d]t ut ljut jifb]lvsf] km5of6 xg afFsL =()$^^ndash b]vfPsf]n] pQm

k]ZsLa]h km5of6 xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 292

aGtksectL ufpF ljsf ldlt

17 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL

P]gsf] bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5

sfofnon] ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf ut ljut jifb]lvsf]

km5of6 xg afFsL =($^$ndash b]lvPsf]n] pQm k]ZsLa]h km5of6 xgkb5

18 clu|d s M cfos P]g ) sf] bkmf amp df dNo clej[l4 sdf btf gePsf] ]jfk|bfos

aflGbf JolQlgsfonfO eQmfgL ubf tf]lsPsf] bn] s ssectf ul eQmfgL lbgkg] Jojyf 5

sfofnon] a7s eQfxn ef8f nufotsf] sd =^))ndash eQmfgL ubf =amp(amp)ndash clu|d cfos

ssectf gu]sf]n] pQm sd cn uL fhjdf bflvnf ugkb5

fdk vfk ufpF ljsf ldlt

19 clu|d s M cfos P]g ) sf] bkmf (-_ df aflGbf JolQmn] g]kfndf |f]t ePsf] ef8f

eQmfgL ubf bz k|ltztsf bn] s ssectf ul eQmfgL lbgkg] Jojyf 5 sfofnon] jflifs 3

ef8f jfkt=$)))ndash eQfgL ubf clu|d cfos ssectf gu]sf]n] bz k|ltztn] xg] clu|d cfos

jfktsf] sd =$))ndash cn ugkb5

20 ljutsf] k]ZsL M cflys sfoljlw P]g ) sf] bkm df sfofnon] a]h km5of6 uL f]xL

P]gsf] bkmf ( cgf DkLIf0fsf] nflu dxfn]vfkLIfssf] sfofnodf k]z ugkg] Jojyf 5

sfofnon] ut ljut jifsf] a]hsf] clen]v gfv]sf] DkLIf0f gufPsf] tyf ut ljut jifb]lvsf]

km5of6 xg afFsL =$^))ndash b]lvPsf]n] pQm k]ZsLa]h km5of6 xgkb5

gsl6of ufpF ljsf ldlt

21 gubL bflvnf M cflys sfoljlw P]g ) sf] bkmf -$_ df lhDd]jf JolQmn] cfˆgf] lhDdfdf

cfPsf] sfL gubL kGw| lbgeGbf a9L l9nf] u]df klRr k|ltzt hljfg d]t cnL ugkg]

Jojyf 5 sfofnosf k|fljlws sdrfLn] cfGtls cfojfktsf] sd =$))ndash tyf =amp)ndash

clGtd n]vfkLIf0f cjlwDd d]t bflvnf gu]sf]n] klRr k|ltzt hljfgf =)ndash d]t

=$ndash DalGwtaf6 cn ugkb5

22 clu|d s M cfos P]g ) sf] bkmf (-_ df aflGbf JolQmn] g]kfndf |f]t ePsf] ef8f

eQmfgL ubf bz k|ltztsf bn] s ssectf ul eQmfgL lbgkg] Jojyf 5 sfofnon] 9jfgL ef8f

jfkt =$))ndash eQfgL ubf clu|d cfos ssectf gu]sf]n] bz k|ltztn] xg] clu|d cfos

jfktsf] sd =$)ndash cn ugkb5

23 aLn j]u vr M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vrsf] aLn ekfO lxt

n]vf fVgkg] Jojyf 5 k|fljlws xfos gtL ho lszf] dxtf]n] aLn ekfO j]u =ndash

km5of6 u]sf]n] pQm sd cn ugkb5

24 cDalGwt vr M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df sg sd eQmfgL ubf

Lt ku] gku]sf] hfFr ugkg] Jojyf 5 uf=lj== lrj gtL cAbn a cGfLn] JolQmut

gf=)k=g+=sf] df]6fOsnsf] s jfktsf] sd =$)^ndash vr n]v]sf]n] cn ugkg] b]lvof]

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$ nfv ( xhf a]h x]sf] 5 f]dWo] cn ugkg]

= nfv $( xhf lgoldt ugkg] = nfv $ xhf k]ZsL =^ nfv () xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 293

kmtjf lahok ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv xhf of] jif cfo =$ sf]8 nfv xhf d]t

=$ sf]8 nfv xhf cfDbfgL ePsf]df = sf]8 ) nfv $ xhf vr eO = sf]8 (^ nfv $)

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 6qmf kfL vlbM fjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg] uL

6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] =))ndash dNosf] kmlgr tyf d]lgL

fdfgx k|ltkwf Lldt xg] uL k6s k6s vlb u]sf] b]lvof] sfofnon] lgod kfngf ug]tkmWofg

lbg kb5

2 fj+hlgs kLIf0fM yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod ^[k df pkef]Qmf

ldltn] u]sf sfdsf] nfut dNo sfo+yn nfu]sf] sd pkef]Qmf ldltsf kbflwsfLsf] gfd

gfd]L sfo+ z ug]+ DkGg ug]+ ldlt d]t vNg] uL DalGwt sfo+ yndf fj+hlgs kLIf0f u]sf]

k|ltj]bg DalGwt yfgLo lgsfodf k|tt ug+ kg]+ Jojyf 5 pkef]Qmf ldltjf6 ~rflnt of]hgfsf]

kmkmfs ubf+ k|fljlws gfkhf_r u]sf] ldlt tyf sfo+DkGg k|ltj]bgdf sfo+ DkGg ePsf] ldlt a

of]hgfdf vf]Ng] gu]sf] pkef]Qmf ldltjf6 ePsf] sfdsf] j of]hgf fj+hlgs kLIf0f u]sf] k|ltj]bg

k|tt ug]+ u]sf] b]lvPg s]lx of]hgfdf fj+hgLs kLIf0f k|ltj]bg k]z u]sf] ePtf klg To

k|ltj]bgdf vnfpgkg]+ j Joxf]f vnfPsf] b]lvbg ojf6 lgwf+lt dodf kfbzL+ kdf u0ftoQm

sfo+ DkGg ePsf] 5 b]vfPsf vr+sf ljn ekfO+ lx oyfy+ 5g elg ljZjt xg] cfwf b]lvbg

pkef]Qmf ldltjf6 ePsf] a sfo+sf] fj+hlgs kLIf0f ufO+ Tosf] k|ltj]bg DaGwLt lgsfodf

k|tt ug]+ tyf lgoddf ePsf] Jojyfsf] k0f+ kdf kfngf ufpg kb+5

3 aaemfy M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt 20731225 sf] cflys sff]af tyf

vftf +rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf

dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v

dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h

DkLIf0f sfo ugkb5

4 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^ df vr u]sf] sdsf] cfGtls

n]vfkLIf0f ufO clGtd n]vfkLIf0fsf] nflu ljn ekfO lxt bift fVg kg] Aoayf x]sf]df

sfofnon] vrsf] cfGtLs n]vfkLIf0f ufPsf] 5g lgodfjnLsf] kfngf uL cfGtLs n]vfkLIf0f

ufpg kb5

5 Dklt xtfGt0f M sfofnon] fjLs ufp+ljsf ldltx+u x]sf] rn crn Dklt sfofnosf]

gfddf xtfGt0f ufO Dkltsf] Plss[t clen]v tof u]sf] xg kb5 t sfofnon] ufp+ljsf

ldltsf Dklt cfkmgf] gfddf NofO lhGLsf] Plss[t lja0f tof u]sf] 5g lgodsf] kfngf uL

Dkltsf] xtfGt0f ugkb5

6 sfggL Nnfxsf M sfofnodf jLs[t baGbL cgfsf] sdrfL sfdf lgoQmL uL tna eQf vr

n]Vg kb5 t sfofnon] baGbLdf gx]sf] sfggL Nnfsf elg Demftf uL dfls =))ndashkg]

uL aflifs =))))ndash df Defmtf uL of] aif =$))ndash eQmfgL u]sf] 5 pQm sd cn uL

bflvnf ugkb5

7 lhDd]jfL M ufp+ kflnsf sfofnon] ufp+ ljsf ldltxaf6 )amp kmfNu0f dfGt Ddsf] af+sL dfHbft

sd lhD]jfL fL rfn aifsf] cfDbfgL hDdf cfDbfgL b]vfpg kg]df sfofnon] of] aifsf] Ps di6

cfDbfgL b]vfPsf]n] lhDd]jfL s] slt f]sf] xf] Plsg xg s]g lhDd]jfL sd b]vfpg kb5

8 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon] lbPsf]

=14227643ndash k]ZsL af+sL b]lvPsf]df xfn Dd km5of6 gu]sf]n] cn km5of6 ugkb5

flas 6]ordfu|fxf ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 294

9 laut aifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon]

k]z u]sf] lja0f cgf ut ljut aifDdsf] km5of6 xg afFsL k]ZsL =$^(ndash b]lvPsf]n]

km5of6 ug kxn ugkb5

Gtk bf]tLof ufpF ljsf ldlt

10 as dfHbft M sfofnosf] as vftfdf )amp$ cfiff9 dfGtdf =ndash xfnsf] gukflnsfsf] dn

vftfdf ldlt )amp$)( df bflvnf u]sf] efr k]z ePsf] 5

11 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf -$_ df fhj cfDbfgL cfhsf] ef]nL bflvnf

ugkg] amp lbg Dd l9nf] u]df ) k|ltzt hLjfg lbg leq l9nf] u]df] k|ltzt f]eGbf

al9 l9nf] ePdf k|ltzt hLjfgf lxt fhj bflvnf ugkg] Aoayf 5 sfofnosf] Ps sdrfLn]

=))ndash xfnDd klg bflvnf u]sf] gb]lvPsf]n] aflifs ) k|ltzt Aofh =)ndashd]t

=ndash cn ugkb5

12 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd kmf+6jfL

lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 Ps sdrfLsf] gfddf

x]sf] =ampndash k]ZsL af+sL b]lvPsf]n] km5of6 ugkb5

13 clu|d s M cfos P]g ) sf] bkmf amp cgf s66L uL fv]sf] clu|d s fhj sfofnodf

bflvnf u]sf] xgkb5 sfofnon] s66L uL fv]sf] tyf s66f gu]sf] clu|d s bflvnf gu]sf]]n]

=4887ndashcn uL bflvnf ugkb5

14 laut aifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnoon]

k]z u]sf] ljj0f cgf ut ljut aifDdsf] km5of6 xg af+sL k]ZsL =)ampamp)$ndash b]lvPsf]n]

km5of6 ug kxn ugkb5

flas kmtjf xiffxf ufpF ljsf ldlt

15 a+s dfHbft M sfofnosf] as= vftfdf )amp$ cfiff9 dfGtdf =156ndashb]lvPsf]df pQm sd

ufpFkflnsf lkmtf klg u]sf] gb]lvPsf]n] pQm sd ufpFkflnsf lkmtf u]sf] k|df0f k]z ugkb5

16 lan ekfOM cflys sfoljlw lgodfjnL )^$sf] lgod ^-_df vr ubf lan ekfO lxt n]vf

fVgkg] Aoayf x]sf] 5 sfofnon] xod kfOk vLb eQmfgL =$ndash eQmfgL ubf =$amp)ndash

sf] ljn k|ltlnkL x]sf] b]lvPsf]n] cn uL bflvnf ugkb5

nIdLgLof bf]tLof ufpF ljsf ldlt

17 gub dfHbft M cflys sfoljlw P]g ) sf] bkmf -$_ df fhj cfDbfgL cfhsf] ef]nL bflvnf

ugkg] amp lbgDd l9nf] u]df ) k|ltzt hLjfg lbgleq l9nf] u]df] k|ltzt f]eGbf

al9 l9nf] ePdf k|ltzt hLjfgf lxt fhj bflvnf ugkg] Aoayf 5 sfofnon] k]z u]sf]

cfo Aoo lja0fdf gub dfHbftdf ut aifsf] lhDd]jfL gub elg =171212ndash b]vfPsf]df xfnDd

as bflvnf u]sf] 5g pQm sd lhDdf lng] sdrfL d]t pNn]v ePsf] 5g pQm sdsf] aflifs

) k|ltzt hLjfgf =ampndash d]t =ndash d]t bflvnf xgkb5

18 utaifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnoon]

k]z u]sf] lja0f cgf ut ljut aifDdsf] km5of6 xg afFsL k]ZsL =amp$(ndash b]lvPsf]n]

km5of6 ug kxn ugkb5

19 gub dfHbft Mlrj gtL uf]ljGb e08fLsf] gfddf gub dfHbft =))^^mdash af+sL b]lvPsf]n] cn uL

ufpFkflnsf dnvftfdf bflvnf ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 ^ nfv amp$ xhf a]h km5of6 ug afFsLx]sf] 5

f]dWo] cn ugkg] = nfv $ xhf lgoldt ugkg] = nfv amp$ xhf k]ZsL = sf]8 $ nfv ^

xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 295

a[Gbfjg gukflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv xhf of] jif cfo = sf]8 ( nfv ) xhf

d]t = sf]8 $ nfv xhf cfDbfgL ePsf]df = sf]8 ( nfv amp^ xhf vr eO = nfv

) xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] DklQ xtfgt0f gu]sf]

k]ZsL tyf j]hsf] clen]v xtfgt0f gu]sf] fljssf ufpF ljsf ldltsf] lhDd]jfL

xtfgt0f gePsf] ~rflnt of]hgfsf] fj+hlgs klIf0f gu]sf] htf slkmot b]lvPsf 5g

hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf

j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

2 Dklt xtfGt0f M sfofnon] fjLs ufp+ljsf ldltx +u x]sf] rn crn Dklt sfofnosf]

gfddf xtfGt0f ufO Dkltsf] Plss[t clen]v tof u]sf] xg kb5 t sfofnon] ufp+ljsf

ldltsf Dklt cfkmgf] gfddf NofO lhGLsf] Plss[t lja0f tof u]sf] 5g lgodsf] kfngf

uL Dkltsf] xtfGt0f ugkb5

3 cfDbfgL M sfofnon] a k|sfsf cfGtLs cfDbfgL nfO b]vfO cfGtLs cfo b]vfO cfo Aoo

bvfpg kb5 sfofnon] lnaGb befp ubf o aif =))))ndashcfDbfgL u]sf] b]lvof] pQm

sdnfO cfGtLs cfodf dfa]z uL cfodf b]vfPsf] 5g a cfonfO dfa]z uL cfGtLs

cfodf b]vfpg kb5

dfnL aLof ufpF ljsf ldlt

4 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =^amp)mdash

b]vfPsf]df cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

5 as dfHbft M sfofnosf] a+s vftfdf )amp$ cfiff9 dlxgfsf] cGtdf =(amp() af+sL b]lvPsf]

5 pQm sd gukflnsf dn vftfdf bflvnf ugkb5

6 clu|d s M cfos P]g ) sf] bkmf amp cgf clu|d s s66f uL eQmfgL lbgkg] Aoayf

x]sf] 5 sfofnon] fdfg vlb uL =()$)ndash eQmfgL u]sf]df s s66L u]sf] 5g s

s66f gePsf] sd =$)ndash cn uL fhjf bflvnf xgkb5

lagtfdk ufp+F ljsf ldlt

7 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =$^^ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

8 k]ZsLM yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

vfg]kfgL kmfO tyf Ps sdrfLnfO =)))))ndash k]ZsL eQmfgL u]sf]df k]ZsL km5of6 u]sf]

5g lgodsf] kfngf uL k]ZsL km5of6 ugkb5

9 lan ekfO M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df vr ubf ljn ekfO lxt

n]vf fVg kg] Aoayf 5 sfofnon] ljgtfdk k|xL rfsL ejg ddt sfosf] pkef]Qmf ldltsf

cWoIf gtL fdxL fpt k]ZsL km5of6 =$amp)))ndash u]sf]df ljn ekfO k]z u]sf] 5g lan

ekfO a]usf] sd cnL uL bflvnf ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 296

xlbofufpF ljsfldlt

10 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =^ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

11 as dfHbft M sfofnosf] a+s vftfdf )amp$ cfiff9 dlxgfsf] cGtdf =)))ndash af+sL b]lvPsf] 5

pQm sd gukflnsf dn vftfdf bflvnf ugkb5

12 k]ZsL MyfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5 sfofnon]

j8f tLo vfg]kfgL kmfO ldltsf cWoIfnfO eQmfgL u]sf] k]ZsL =(ndash k]ZsL eQmfgL

u]sf]df k]ZsL km5of6 u]sf] 5g lgodsf] kfngf uL k]ZsL km5of6 ugkb5

13 lan ekfO M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df vr ubf ljn ekfO lxt

n]vf fVgkg] Jojyf 5 sfofnon] ljleGg sfosf] nflu eQmfgL u]sf]df ljn ekfO a]u vr

n]v]sf] =446000ndash cnL uL bflvnf ugkb5

vcjf wdff ufpF ljsf ldlt

14 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =))ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

15 as dfHbft M sfofnosf] a+s vftfdf )amp$ cfiff9 dlxgfsf] cGtdf =amp)(ndash af+sL b]lvPsf]

5 pQm sd gukflnsf dn vftfdf bflvnf ugkb5

uDxLof latf ufpF ljsf ldlt

16 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =((ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

17 clu|d s M cfos P]g ) sf] bkmf cgf s nfUg] ljn sddf clu|d s s66f uL

eQmfgL lbgkg] Aoayf x]sf] 5 sfofnon] Ps +yfnfO sfos|d vr jfkt ljn sd

=)))))ndash eQmfgL u]sf]df f]df nfUg] = k|ltzt n] xg] =))mdash clu|d s s66L u]sf]

5g s s66f gePsf] sd cn uL fhj bflvnf xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =) nfv $ xhf a]h km5of6 ug jfFsLx]sf] 5 f]dWo]

cn ugkg] = nfv ( xhf lgoldt ugkg] = nfv xhf k]ZsL =^ nfv ( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 297

afwLdfO ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv xhf of] jif cfo = sf]8 nfv (amp xhf

d]t = sf]8 ampamp nfv xhf cfDbfgL ePsf]df = sf]8 (^ nfv ^ xhf vr eO =^ nfv ^

xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 6qmf kfL vlbMfjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg]

uL 6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] =$(ndash dNosf] kmlgr tyf

d]lgL fdfgx k|ltkwf Lldt xg] uL k6s k6s vlb u]sf] b]lvof] sfofnon] lgod kfngf

ug]tkm Wofg lbgkb5

2 fj+hlgs kLIf0f MyfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod ^[k df pkef]Qmf

ldltn] u]sf sfdsf] nfut dNo sfo+yn nfu]sf] sd pkef]Qmf ldltsf kbflwsfLsf] gfd

gfd]L sfo+ z ug]+ DkGg ug]+ ldlt d]t vNg] uL DaGwLt sfo+ yndf fj+hlgs kLIf0f

u]sf] k|ltj]bg DaGwLt yfgLo lgsfodf k|tt ug+ kg]+ Jojyf 5 pkef]Qmf ldltjf6 ~rflnt

of]hgfsf] kmkmfs ubf+ k|fljlws gfkhf_r u]sf] ldlt tyf sfo+ DkGg k|ltj]bgdf sfo+ DkGg

ePsf] ldlt a of]hgfdf vf]Ng] gu]sf] pkef]Qmf ldltjf6 ePsf] sfdsf] j of]hgf fj+hlgs

kLIf0f u]sf] k|ltj]bg k|tt ug]+ u]sf] b]lvPg s]lx of]hgfdf fj+hgLs kLIf0f k|ltj]bg k]z

u]sf] ePtf klg To k|ltj]bgdf vnfpgkg]+ j Joxf]f vnfPsf] b]lvbg ojf6 lgwf+lt dodf

kfbzL+ kdf u0ftoQm sfo+ DkGg ePsf] 5b]vfPsf vr+sf ljn ekfO+ lx oyfy+ 5g elg

ljZjt xg] cfwf b]lvbg pkef]Qmf ldltjf6 ePsf] a sfo+sf] fj+hlgs kLIf0f ufO+ Tosf]

k|ltj]bg DalGwt lgsfodf k|tt ug]+ tyf lgoddf ePsf] Jojyfsf] k0f+kdf kfngf ufpg kb+5

3 aaemfyM +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] k=+= )ampamp$ r=g+===479 ldlt

20731225 sf] cflys sff]af tyf vftf +rfng DaGwdf yk ki6 kflPsf] klkqsf] bkmf

amp adf]lhd ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf

gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf

sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5

4 Dklt xtfGt0f M sfofnon] ufpF ljsf ldltx+u x]sf] rn crn DklQ sfofnosf] gfddf

xtfGt0f ufO Dkltsf] Plss[t clen]v tof u]sf] xgkb5 t sfofnon] ufp+ljsf

ldltsf Dklt cfˆgf] gfddf NofO lhGLsf] Plss[t lja0f tof u]sf] 5g lgodsf] kfngf

uL Dkltsf] xtfGt0f ugkb5

5 lhDd]jfL M ufpF kflnsf sfofnon] ufp+ ljsf ldltxaf6 )amp kmfNu0f dfGtDdsf] afFsL

dfHbft sd lhD]jfL fL rfn aifsf] cfDbfgL hDdf cfDbfgL b]vfpg kg]df sfofnon] of]

aifsf] Psdi6 cfDbfgL b]vfPsf]n] lhDd]jfL s] slt f]sf] xf] olsg xg s]g lhDd]jfL sd

b]vfpg kb5

6 k]ZsL MyfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon]

ljleGg uf=lj==xnfO =16963065ndashk]ZsL eQmfgL u]sf]df k]ZsL km5of6 u]sf] 5g lgodsf]

kfngf uL k]ZsL km5of6 ugkb5

chujL ufpF ljsf ldlt

7 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] k]z u]sf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =))ndash x]sf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

8 ut aifsf] gub M cflys sfoljlw P]g ) sf] bkmf-$_ df sfofnodf k|fKt gub cfhsf]

sd ef]nL kN6 bflvnf ugkg] Aoayf x]sf] 5 dod bflvnf gu]sf]df ) lbgDd lbnf] u]

)k|ltzt lbg l9nf] u]sf]df k|ltzt lbgeGbf al9 l9nf] u]sf]df k|ltzt hLjfgf

d]t cn uL laefuLo sfjflx xg] Aoayf x]sf]df sfofnon] ut aifsf] gub lhDd]jfL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 298

=(ampndash sfofnosf] Ps sdRfLsf] lhDddf x]sf]df xfnDd bflvnf u]sf] 5g k|ltztn]

xg] hLjfgf =amp$ndashd]t =^(ndashlgh+u cn uL bflvnf ugkb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnonn]

Ps pkef]Qmf ldltnfO af6f] 9nfg k]ZsL =())))ndash eQmfgL u]sf]df xfnDd km5of6 u]sf]

5g k]ZsL km5of6 ugkb5

10 a+s dfHbft M sfofnosf] as vftfdf )amp$ cfiff9 dfGtdf asdf dfHbft x]sf] =amp$ndash

ufpFkflnsf bflvnf ugkb5 pQm sd ufp+kflnsf lkmtf klg u]sf] gb]lvPsf]n] pQm sd

ufp+kflnsf lkmtf u]sf] k|df0f k]z ugkb5

Ogjf ufpF ljsf ldlt

11 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =ampndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

12 a+s dfHbft M sfofnosf] as vftfdf )amp$ cfiff9 dfGtdf asdf dfHbft x]sf] =)))ndash

b]lvPsf]df pQm sd ufpFkflnsf lkmtf klg u]sf] gb]lvPsf]n] pQm sd ufp+kflnsf lkmtf u]sf]

k|df0f k]z ugkb5

13 clu|d s M cfos P]g ) sf] bkmf ( cgf s nfUg] dfn fdfg vLbsf] eQmfgL ubf

clu|d s s66L uL eQmfgL ug kb5 sfofnon] Ps OG6k|fOh]haf6 =)$mdash df dfnfdfg

vLb u]sf]df f]sf] = k|ltztn] xg]] clu|d s =(^ndash s s66L u]sf] 5g pQm sd cn

uL fhj bflvnf ugkb5

14 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnonn]

Ps sdrfnfO =)mdash eQmfgL u]sf]df ef g+ )amp$$( af6 =))mdash as bflvnf

uL af+sL =)$mdash xfnDd k]ZsL km5of6 u]sf] 5g k]ZsL km5of6 ugkb5

15 lan ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_df vr ubf lan ekfO lxt

n]vf fVgkg] Aoayf x]sf] 5 sfofnon] vnf lbzf dQm sfoqmdsf] nflu =$))))mdash eQmfgL

u]sf]df ljn ekfO =())))mdash sf] dfq b]lvPsf]n] gku sd = nfv () xhf DalGwtaf6

cn uL bflvnf ugkb5

OgafL ufpF ljsf ldlt

16 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Joayf x]sf] 5

sfofnon] k]z u]sf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =$^^^ndash

b]vfPsf]df pQm k]ZsL cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

17 a+s dfHbft M sfofnosf] as vftfdf )amp$ cfiff9 dfGtdf =(ndashb]lvPsf]df pQm sd

ufp+kflnsf lkmtf u]sf] gb]lvPsf]n] ufp+kflnsfsf] vftdf lkmtf u]sf] k|df0f k]z ugkb5

18 clu|d s M cfos P]g ) sf] bkmf ( cgf s nfUg] dfn fdfg vlbsf] eQmfgL ubf

clu|d s s66L uL eQmfgL ug kb5 sfofnon] Ps OG6k|fOh]haf6 =^)^mdash df df]6

fOsn vLb u]sf]df f]sf] = k|ltztn] xg]] clu|d s =$mdash s66L u]sf] 5g pQm sd

cn uL fhj bflvnf ugkb5

19 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

lbPsf] k]ZsL sd km5of6 gu]sf]n] =955000ndash km5of6 ugkb5

20 cl3Nnf] aifsf] eQmfgL M n]vfsf] jdfGo l4fGt cgf gubdf cfwflt n]vf+sg k|0ffnLdf Ps

clys jifsf] vr f]xL cflys jifleq n]vf+sg ugkg] tyf cflys sfoljlw lgodfjnL )^$ sf]

lgod ^-_ df sd vr ubf clwsf k|fKt clwsfLaf6 jLs[t ufO vr ugkg] Jojyf 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 299

ufpF ljsf ldltsf] sfofnon] )amp$ gtfj0f b]lv hfL ulPsf] r]sx d]t cflys jif )ampamp$

sf] cfiff9 dfGtdf =($amp(ndash vr n]v]sf]n] cflys jif )amp$amp df =())ndash sf] r]s

hfL uL vr u]sf]] b]lvG5 t f] sd cflys jif )ampamp$ df g vr n]v]sf] kfOof] sff]afsf]

n]vf+sg gubdf cfwflt l4fGt ljkLt ePsf]n] pQm vr clgoldt b]lvof]

21 +rosf]if M k|flalws xfos gtL afnldsL k|fb rGb| a+zLsf] )amp gtfa0fb]lv )amp$ cfiff9

dlxgfDdsf] +rosf]if bflvnf ug af+sL =$^ndash b]vfPsf] 5 pQm sd vflvnf ugkg]

b]lvof]

dhjf ufpF ljsf ldlt

22 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

lkkLof ufpF ljsf ldlt

23 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =$(amp)^(^mdash

b]vfPsf]df cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

24 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5 sfofnon]

of]hgfsf] nflu k]ZsL lbPsf] =1155749ndashkm5of6 ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv ^$ xhf a]h km5of6 ug jfFsLx]sf]

5 f]dWo] cn ugkg] =^ nfv ^^ xhf lgoldt ugkg] =$ nfv $ xhf k]ZsL = sf]8 ($

nfv ^$ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 300

dfnfk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =$ xhf of] jif cfo = sf]8 ( nfv ) xhf d]t

= sf]8 () nfv xhf cfDbfgL ePsf]df = sf]8 ^) nfv amp xhf vr eO =) nfv ampamp xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 6qmf kfL vlbMfjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg]

uL 6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] =(((ampndash dNosf] d]lgL tyf

kmlgr fdfgx k|ltkwf Lldt xg] uL b]xof cgf k6s k6s vlb u]sf] b]lvof] sfofnon]

lgod kfngf ug]tkm Wofg lbgkb5

2 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] DklQ xtfgt0f gu]sf]

k]ZsL tyf j]hsf] clen]v xtfgt0f gu]sf] fljssf ufpF ljsf ldltsf] lhDd]jfL

xtfgt0f gePsf] ~rflnt of]hgfsf] fj+hlgs klIf0f gu]sf] htf slkmot b]lvPsf 5g

hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|rlnt P]g lgoddf ePsf

j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

3 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

j8f g+=$ nfO lbPsf] k]ZsL sd km5of6 gu]sf]n] k]ZsL =4354403ndash km5of6 ugkb5

lztnk ufpF ljsf ldlt

4 ut laut aifsf] k]ZsL af+sL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_

k]ZsL lnPsf] sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf

x]sf] 5 sfofnoon] k]z u]sf] lja0f cgf ut ljut aif Ddsf] km5of6 xg af+sL k]ZsL

=$^amp)ndash b]lvPsf]n] km5of6 ugkb5

5 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

lbPsf] k]ZsL sd km5of6 gu]sf]n] k]ZsL =))))mdash km5of6 ugkb5

6 clu|d s M cfos P]g ) sf] bkmf ( cgf s66L uL fv]sf] clu|d s fhj sfofnodf

bflvnf u]sf] xg kb5 sfofnon] s66L uL fv]sf] tyf s66f gu]sf] clu|d s bflvnf

gu]sf]]n] =10060ndashcn uL bflvnf ugkb5

f]ggLo ufpF ljsf ldlt

7 laut aifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL

lnPsf] sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Jojyf x]sf] 5

sfofnoon] k]z u]sf] lja0f cgf ut ljut aif Ddsf] km5of6 xg af+sL k]ZsL =))ndash

b]lvPsf]n] km5of6 ug kxn ugkb5

8 clu|d s M cfos P]g ) sf] bkmf ( cgf s66L uL fv]sf] clu|d s fhj sfofnodf

bflvnf u]sf] xg kb5 sfofnon] s66L uL fv]sf] b]xfosf s =39952ndashfhj bflvnf u]sf]

k|df0f k]z gePsf]n] bflvnf u]sf k|df0f k]z xg kb5

9 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ k]ZsL lnPsf] sd

kmfF6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

v]nsb k]ZsL =))))ndash eQmfgL u]sf]df xfn Dd km5of6 gu]sf]n] km5of]6 ugkb5

dofbfk ufpF ljsf ldlt

10 laut aifsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL

lnPsf] sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 301

sfofnoon] k]z u]sf] lja0f cgf ut ljut aifDdsf] km5of6 xg af+sL k]ZsL =)))^$ndash

b]lvPsf]n] km5of6 ug kxn ugkb5

11 lan ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_df vr ubf lan ekfO lxt

n]vf fVgkg] Aoayf x]sf] 5 sfofnon] 8s ddt k]ZsL ut jif =45000ndashkm5of6 u]sf]df

ljn ekfO k]z u]sf] 5g ljn ekfO a]usf] vr cn uL bflvnf ugkb5

ufpF ktff ljsf ldlt

12 n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_ df cflys sff]afsf] lhDdf lng]

kbflwsfLn] cflys aifsf] cGtdf cflys lja0f tof uL cfGtLs n]vf kLIf0f ufP dfq

jf a9jf ePdf DalGwt dGqfnosf] lrasf] jLs[tLdf dfq dfgf lbg kg] pNn]v 5 dfnfk

ufp+kflnsf cGtut ktff ufp+ ljsf ldltsf lra gtL gGb lszf] rfwL )amp gtfa0fb]lv

kmfNu0f Ddsf] rfn =^)))ndash k+lhut lgsff =^$amp$mdash hDdf =))$amp$ndash tyf vr

u]sf] sdsf] cfDbfgL tkmsf] d]t cflys laa0f tof gu]sf] cfGtLs n]vfkLIf0f gufPsf]

clGtd n]vfkLIf0fsf] nflu |]tf k]z gu]sf]n] cflys sfolalw P]g )sf] bkmf ^-$_

cgf k|ltsf]nd =) hLjfgf lxt n]vfkLIf0fsf] nflu |]tf k]z xgkb5

kyf awfd ufpF ljsf ldlt

13 laut aifsf] k]ZsLM yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5

sfofnoon] k]z u]sf] lja0f cgf ut ljut aifDdsf] km5of6 xg af+sL k]ZsL =((ndash

b]lvPsf]n] km5of6 ug kxn ugkb5

14 clu|d s M cfos P]g ) sf] bkmf ( cgf s nfUg] lahs sddf clu|d s s66L

fhj sfofnodf bflvnf ugkg] Joayf x]sf] 5 sfofnon] g]kfn Osft OlGhlgoLordf k|f=ln=

x]6f8faf6 =()^))ndashdf 6laquofGkmd vLb u]sf]df f] sf] = k|ltztn] xg] s =(mdash

s66f u]sf] 5g pQm sd cn uL bflvnf ugkb5

15 lahs a]u eQmfgL M cflys sfoljlw lgodfjnL )^$sf] lgod ^-_df vr ubf lan ekfO

lxt n]vf fVgkg] Aoayf x]sf] 5 sfofnon] ljleGg sfosf] vr eQmfgLdf lan ekfO a]u

eQmfgL u]sf] b]lvof] ljna]usf] vr sd 192466ndash cn uL bflvnf ugkb5

16 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aojyf x]sf] 5 sfofnon]

of]hgfsf] k]ZsL sd km5of6 gu]sf]n] k]ZsL =1866800ndash km5of6 ugkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 ^ nfv ) xhf a]hkm5of6 ug jfFsLx]sf] 5

f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] =$) nfv xhf k]ZsL =^$ nfv xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 302

fhfk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = xhf of] jif cfo =$ sf]8 $$ nfv amp xhf d]t

=$ sf]8 $$ nfv $ xhf cfDbfgL ePsf]df = sf]8 $ nfv xhf vr eO =^ nfv ^ xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 cfGtls lgoGq0fM sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] DklQ xtfgt0f gu]sf]

k]ZsL tyf j]hsf] clen]v xtfgt0f gu]sf] fljssf ufpF ljsf ldltsf] lhDd]jfL

xtfgt0f gePsf] ~rflnt of]hgfsf] fj+hlgs klIf0f gu]sf] cfGtls n]vfkLIf0f gufPsf]

htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf]

b]lvof] k|rlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

2 lhDd]jfL M ufpFkflnsf sfofnon] ufpFljsf ldltxaf6 )amp kmfNu0f dfGt Ddsf] af+sL

dfHbft sd lhD]jfL fL rfn aifsf] cfDbfgL hDdf cfDbfgL b]vfpg kg]df sfofnon] of]

aifsf] Ps di7 cfDbfgL b]vfPsf]n] lhDd]jfL s] slt f]sf] xf] Plsg xg s]g lhDd]jfL sd

b]vfpg kb5

3 6qmf kfL vlb Mfjhlgs vlb P]g )^ sf] bkmf -_ df vlb sfo ubf k|ltkwf Lldt xg]

uL 6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] =(ampamp$((ndash dNosf] d]lgL tyf

kmlgr fdfgx k|ltkwf Lldt xg] uL k6s k6s uL vlb u]sf] b]lvof] sfofnon] lgod

kfngf ug]tkm Wofg lbgkb5

lkk|f eujfgk ufpF ljsf ldlt

4 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =^)(^ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

5 gub dfHbft M sfofnon] gub dfHbft b]vfPsf] sd dod bflvnf u]sf] xg kb5 sfofnon]

)amp kmfNu0f dfGtdf af+sL b]vfPsf] =^ndash Ps sdrfLsf] gfddf x]sf]n] pQm sd xfnDd

klg bflvnf gu]sf]n] bflvnf ugkb5

6 sdrfL sNof0f sf]if M sfofnon] sdrfL sNof0fsf]ifdf of] aif =amp)ndash bflvnf u]sf] b]lvPsf]n]

xfnDd s] slt sd hDdf x]sf] 5 Plsg uL ufp+kflnsf bflvnf ugkb5

kmtjf dx]zk ufpF ljsf ldlt

7 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =$()))ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

8 k]ZsL MyfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofnon]

O6f f]lnordf tyf 8s ddrsf] nflu lbPsf] k]ZsL xfnDd km5of6 gu]sf]n] k]ZsL =50000ndash

km5of6 ugkb5

9 clu|d s M cfos P]g ) sf] bkmf ( cgf cu|Ld s66L uL eQmfgL ugkg] Joayf

x]sf] 5 sfofnon] df]6fOsn vlb tyf sfofno vlb ubf =(^amp)ndash eQmfgL u]sf]df

clu|d s s66f guL eQmfgL u]sf]n] cfo s cn uL = xhf ( fhj bflvnf ugkb5

fhk kmbjf ufpF ljsf ldlt

10 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= ftx6

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 303

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =amp)(ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

11 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf] sd

kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5 sfofno

8s lk l L 9nfg sf nflu hu b]a xgL dnfxf k]ZsL )))))ndash eQmfgL u]sf]df xfnDd

k]ZsL km5of6 u]sf] 5g k]ZsL km5of6 ugkb5

csf]njf ufpF ljsf ldlt

12 ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL lnPsf]

sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =^$ampndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

13 clu|d s M cfos P]g ) sf] bkmf cgf cu|Ld s66L uL eQmfgL ugkg] Joayf

x]sf] 5 sfofnon] ljleGg sfoqmd 3 ef8f nufot cGo eQf jfkt =())ndash eQmfgL ubf

clu|d s s66f guL eQmfgL u]sf]n] cn uL =4235ndashfhj bflvnf ugkb5

aLof ufpF ljsf ldlt

14 ut ljutsf] k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$sf] lgod -_ k]ZsL

lnPsf] sd kmf+6jfL lxt tf]lsPsf] cjlwdf ljn ekfO lxt km5of6 ugkg] Aoayf x]sf] 5

sfofnon] b]vfPsf] cflys lja0fdf ut ljutsf] km5of6 xg af+sL k]ZsL =)^)ndash b]vfPsf]df

cn km5of6 ufPsf] 5g lgodsf] kfngf uL km5of6 ug ufpg kb5

15 hUuf vLb M vlb uL uf=lj==n] 6of+sL lgdf0f ugkg]df hUuf g vLb u]sf] b]lvof] cgbfgsf]

sdaf6 hUuf vLb ug lgod+ut ePg ufpF ljsf ldlt aLof ljtfn] aLof vfg]kfgL

kmfO ldltsf] gfddf =)))))ndashsf] hUuf vLb u]sf] b]lvof] pkef]Qmf ldltn] hUuf

vLb u] kl5 ufp+kflnsf tyf gukflnsfn] lgdf0f sfo ugkg]df hUuf vLbdf sd vr ug

plrt ePg

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv amp xhf a]h x]sf] 5 f]dWo] cn ugkg]

= xhf lgoldt ugkg] = nfv k]ZsL = nfv ) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 304

snof pkndashdxfgukflnsf

n]vfkLIf0f k|ltj]bg

pkndashdxfgukflnsfsf] ut jifsf] dfHbft =$ nfv ($ xhf of] jifsf] cfo =( sf]8 )

nfv xhf d]t =( sf]8 $ nfv amp xhf cfDbfgL ePsf]df = sf]8 amp nfv $ xhf vr

eO = sf]8 nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL Jojyfkg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] f] sf] clen]v tyf lhGL nut vftf )amp$

cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 o pkndashdxfgukflnsfn]

fljs ufpF ljsf ldltxsf] gfddf x]sf] lhGL DklQ xfnDd k|fKt uL lhGL nut

cBfjlws u]sf] b]lvPg u7g cfb]z jdf]lhd ufpF ljsf ldltsf] gfddf x]sf lhGL fdfgx

olsg uL jfldTjdf lngkb5

2 cfGtls n]vfkLIf0f M yfgLo sf ~rfng P]g )amp$ sf] bkmf ampamp amp cgf sfofnon]

cfGtls n]vfkLIf0f ufpg kg] cfGtls n]vfkLIf0faf6 lgsLPsf a]h clGtd n]vfkLIf0f

xg cufj lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ugkg]df k|df0f k]z uL jf cn

pk ug kg]df cn pk uL a]h nut ssectf ufpg kg] Jojyf 5 o pk dxfgukflnsfn]

cfGtls n]vfkLIf0f zfvf tf]s]tf klg cfGtls n]vfkLIf0fsf] k|efjsfLtf b]lvPg cfufdL

cflys jif b]vL k|efjsfLkdf cfGtls n]vfkLIf0f ufpg kb5

3 e|d0f clen]v M e|d0f vr lgodfjnL )^$ sf] lgod df e|d0f vl6g] kbflwsfL jf sdrfLn]

e|d0f k|fDe u]kl5 DalGwt sfofnon] cgrLndash^ adf]lhdsf] 9fFrfdf e|d0f clen]v fVgkg]

Jojyf 5 o pkndashdxfgukflnsfn] e|d0f vl6g] kbflwsfL jf sdrfLsf] e|d0f clen]v fVg]

u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd e|d0f clen]v fVgkb5

4 sfo DkGg k|ltj]bg M fjhlgs vlb lgodfjnL )^$ sf] lgod -_-v_ df vlb Demftf

cgf fjhlgs lgsfon] lgordf lan jf cGo lan jLhssf] eQmfgL ubf k|fljlws gfkhfFr uL

gfkL lstfa -d]hd]G6 as_ df pNn]v ePsf] jftljs sfoDkfbgsf] cfwfdf eQmfgL ug kg]

Jojyf 5 o pk dxfgukflnsf cGtut fljssf ufpF ljsf ldltx dfkmt ePsf lgdf0f

sfosf] nfut cgdfg k|fljlws dNofIacuteg lhNnf ljsf ldlt of]hgf zfvfsf OlGhlgoaf6 xg]

u]sf]df Totf lgdf0fsfoxsf] sfo DkGg k|ltj]bg k]z guL clGtd lan eQmfgL u]sf] b]lvof]

lgdf0f sfosf] clGtd lan eQmfgL ubf sfo DkGg k|ltj]bg k]z xg kb5

5 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf]

xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh

lxt k]ZsL sd cn ugkg] Jojyf 5 o pk dxfgukflnsf fljs ufpF ljsf ldltsf]

d]t ut ljut jifsf] =($^ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g o jif

=$^)))ndash km5of6 xg afFsL k]ZsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf

g k]ZsL km5of6 ug] ufpg] sfodf pkndashdxfgukflnsfn] lqmotf b]vfpg kb5

6 rfn vr M cy dGqfnosf] jh]6 sfofGjog lgb]lzsf cgf kFhLut jh]6jf6 rfn vr -pkef]u

vr_ n]Vg gldNg] Jojyf 5 o gukflnsfn] kFhLut cgbfgaf6 =(^$^ndash sdrfLsf]

tna eQfdf vr n]v]sf] 5 lgb]lzsf ljkLt vr n]v]sf] sd lgodDdt b]lvPg

7 Ldf gf3L vr M cflys sfoljlw lgodfjnL )^$ sf] lgod -s_ df sd jLs[t ah]6leq

DalGwt vr zLifsdf k5 vr ug afFsL 5 eg] vr ug] jf vrsf] lgsff lbg] clwsf

k|fKt clwsfLn] vr ug jf lgsff lbg Sg] Jojyf 5 o gukflnsfn] rfn ah]6 tkm

jLs[t ah]6 eGbf =((ampndash a9L vr n]v]sf] b]lvof] tf]lsPsf] ah]6 LdfeGbf a9L vr

n]v]sf] lgodDdt b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 305

8 s bflvnf M cfos P]g ) adf]lhd ssectL ulPsf] s sd DalGwt fhj zLifsdf bflvnf

xgkb5 fljs ufpF ljsf ldlt d]t o pkndashdxfgukflnsfn] o jif ssectL u]sf]

=^amp)ampndash s sd +lrt sf]if bflvnf ePsf] b]lvPg ssectL ulPsf] s sd +lrtsf]if

bflvnf xg kb5

9 aLdf M sdrfLxsf] dfls tna eQmfgL ubf ssectL ulPsf] sdrfL ~rosf]if aLdf gfuls

nufgL sf]if nufotsf bfloTjx dod DalGwt vftfdf bflvnf xg kb5 o gukflnsfn]

cflys jif )ampdivideamp$ df ssectL u]sf] aLdf jfktsf] =(^(ndash xfnDd DalGwt vftfdf

bflvnf u]sf] b]lvPg ssectL ulPsf] aLdf sd bflvnf xg kb5

10 wf6L M cflys sfoljlw lgodfjnL )^$ sf] lgod ^ adf]lhdsf] cjyfdf hDdf ulPsf] wf6L

sd DalGwt JolQmdividekmdsf] gfdaf6 tf]lsPsf] wf6L vftfdf hDdf xgkb5 o gukflnsfn]

wf6L jfkt fv]sf] =amp)ampndash dWo] =(ampampndash sf] dfq cflys ljj0f tof kf]sf] b]lvof]

afFsL wf6L sd =$))ndash wf6L vftfdf gfvL f]wegf fk6L lkmtf zLifsdf eQmfgL lbPsf]

b]lvof] pQm sdsf] ljj0f d]t k]z xg gcfPsfn] gku wf6L sd DalGwt JolQmdividekmdsf]

gfdaf6 wf6L vftfdf bflvnf xgkb5

11 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ adf]lhd clwsf

k|fKt clwsfLaf6 jLs[t ufO vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5

sfofnon] ) yfg sDan vlb uL ljt0f u]sf] egL =$(^)ndash vr n]v]sf]df sDan

ljt0f u]sf] ekfO k]z ePg vr k|dfl0ft ug] kofKt k|df0f k]z xg kb5

111 sfofnon] zxL fdbflos xof]u sf]if snofnfO =))))))ndash C0f pknAw ufPsf]df C0f

Demftf adf]lhd k]z ugkg] dfls k|utL k|ltj]bg jflifs k|ltj]bg k]z u]sf] b]lvPg Demftf

adf]lhd k|ltj]bg k]z xgkb5

112 sfofnonn] of] jif ljleGg zLifsaf6 ljleGg vrsf] lan ekfO j]u =$)))ndash vr n]v]sf]

5 vr k|dfl0ft ug] sfuh k|df0f k]z xgkb5

12 gub dfHbft M sfL sdsf] cfDbfgL vr a+s sff]afaf6 dfq ugkb5 sfofnoaf6 k]z

ePsf] cfo Joo ljj0fdf =)$(^ndash gub dfHbft b]vfPsf] 5 pQm gub dfHbft DalGwt

JolQmaf6 cn uL pk dxfgukflnsfsf] vftfdf hDdf ulg kb5

13 lxfa ldnfg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ adf]lhd sfofnon] cfˆgf] cfDbfgL

dWo] vr geO afFsL x]sf] sd cfufdL cflys jifsf nflu lhDd]jfL fL n]vf fVg kb5 o

jif sfofnon] 3l6 dfHbft b]lvPsf] =)amp)ampndash lxfa ldnfg egL b]vfPsf] 5 pQm sdsf]

ki6ofO ug] k|df0f k]z xgkb5

14 cfGtls cfo M yfgLo jfoQ zfg P]g ) df Jojyf eP cgf gukflnsfn] cfˆgf]

If]qdf tf]lsPsf] bdf ga9g] uL guklifbaf6 kflt bdf ljleGg k|sfsf] sx nufO cflys

cjyf jn agfpg Sg] yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] cgrL $

^ df ssf bsf] Jojyf u]sf] 5 cfDbfgL DaGwdf b]lvPsf] Joxf]f b]xfo cgf 5g

141 cfGtls cfotkm +ul7t +yf tyf kmdxaf6 tf]lsPsf] bdf Jojfo s jxfn s p7fpg]

u]sf] b]lvPg pkdxfgukflnsfsf] cfGtls cfo j[l4 ugsf nflu Jojfo s jxfn s

p7fpg kb5

142 kf]vL 7]Ssf ahf 7]Ssf zfrfno zNs kflsEuml zNs jfkt hgfJolQmaf6 =amp$ampndash

jSoftf cn ug afFsL b]lvPsf] 5 jSoftf sd cn uL cfGtls gtf]t j[l4 ugkb5

143 pkdxfgukflnsfn] gusf] kmfO sfosf nflu laleGg +yfxFu Demftf usf] kfOof]

gukflnsf +yfxaLr ePsf] Demftfsf] zt adf]lhd tL Fyfxn] kmfO zNs cn uL

gukflnsfsf] vftfdf bflvnf ug kb5

144 o pkdxfgukflnsfsf] jfldTjdf x]sf j6f 6xsf] k|lt 6 dfls ef8f ))ndash

sfbn] +sng ug] u]sf] b]lvG5 hg rngrNtLsf] ef8f b =amp))ndash eGbf cToGt Gog b]lvG5

do fk]If axfn bdf kgfjnf]sg uL gukflnsfsf] cfo j[l4 ug]tkm Wofg hfg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 306

145 o pkdxfgukflnsfdf xfn dfj]z ePsf ufpF ljsf ldltxdf Plss[t DklQ s nfu

u]sf] b]lvPg pkdxfgukflnsfsf a j8fxdf Plss[t DklQ s clanDa sfofGjog

ulgkb5

146 o pkdxfgukflnsfdf dfj]z ePsf ufpF ljsf ldltxdf hfL ulPsf dfnkf]t

lbxsf nflu lb lgoGq0f vftf fVg] u]sf] b]lvPg dfnkf]t cn ug] a j8f sfofnoxdf

lb lgoGq0f vftf fVg] Jojyf ug kb5

15 cflys xfotf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ adf]lhd DalGwt yfgLo

lgsfosf] klifbaf6 jLs[t sfoqmdeGbf cGo sfodf vr ug ldNbg o pkdxfgukflnsfn]

of] jif laleGg fhglts bnxnfO cflys xfotf jfkt =$^)))ndash vr n]v]sf] b]lvof]

jLs[t sfoqmd a]u fhglts bnxnfO cflys xfotf lbg] sfo lgoGq0f xgkb5

16 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ug kg] Jojyf 5 sfofnon] of] jif laleGg hgf

JolQmFu kflgtlds s jfkt =^)(ndash ssectL u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd

kflgtlds s cn xg kb5

17 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhf eGbf a9L

eQmfgL lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 sfofnon] of] jif

laleGg ^ j6f kmdFu vlb sfo ubf lgodfgf nfUg] clu|d s =^ndash ssectL u]sf] b]lvPg

lgodfgf ssectL ugkg] clu|d s cn xgkb5

18 axfn s M cfos P]g ) sf] bkmf adf]lhd ef8f jfkt sd eQmfgL ubf ) k|ltzt

axfn s eQmfgL ugkg] Jojyf 5 sfofnon] of] jif hgf JolQmnfO ef8f jfktsf] sd

eQmfgL ubf ef8f s jfkt =()ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] ef8f s

cn xgkb5

19 f]em vlb M fjhlgs vlb P]g )^ sf] bkmf -_ df vlb ubf k|ltkwf Lldt xg] uL

6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] gu kmfO sfoqmdsf nflu j6f

FyfFu vlb Demftf uL =$^$))ndash eQmfgL u]sf]df af]nkq cfXjfg guL f]em vlb

u]sf] b]lvof] vlb sfonfO k|ltkwL ldtJooL agfpg]tkm sfofnosf] Wofg hfgkb5

20 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhfeGbf a9L eQmfgL

lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 TouL yfgLo lgsfo

cflys k|zfg lgodfjnL )^$ sf] lgod amp df lgdf0f jf vLb ubf jf ]jf k|fKt u]jfkt

eQmfgL lb+bf k|rlnt sfgg adf]lhd s s6fP dfq eQmfgL lbg kg] Jojyf 5 o sfoqmd

cGtut j6f FyfnfO =$^$))ndash eQmfgL u]sf]df lgodfgf nfUg] =Uuml clu|d s jfkt

=$amp^ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] clu|d s cn xg kb5

3gfyk ufpF ljsf ldlt

21 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ adf]lhd clwsf

k|fKt clwsfLaf6 jLs[t ufO vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5

sfofnon] dlxnf nlIft sfoqmd ubf vrsf] lan ekfO a]u =ndash vr n]v]sf] 5 lan

ekfO a]u vr n]v]sf] sd cn xgkb5

22 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd

cn xg kb5

23 cDalGwt vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ adf]lhd DalGwt yfgLo

lgsfosf] klifbaf6 jLs[t sfoqmd afx]s cGo sfodf vr ug ldNbg ufpF ljsf ldltsf]

sfofnon] DalGwt ufpF ljsf ldlt afx]s cGo ufpF ljsf ldltsf] vr jfkt =^ampampndash

eQmfgL u]sf] b]lvof] oL vr n]lvPsf] cDalGwt vr jfktsf] sd cn xg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 307

24 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ug kg] Jojyf 5 sfofnon] of] jif laleGg $ hgf

JolQmFu kflgtlds s jfkt =$ndash ssectL u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd

ssectL gu]sf] kflgtlds s cn xg kb5

25 clu|d s Mcfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhf eGbf a9L eQmfgL

lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 sfofnon] of] jif laleGg

j6f kmdFu vlb sfo ubf lgodfgf nfUg] clu|d s =$$)ndash ssectL u]sf] b]lvPg

lgodfgf ssectL ugkg] clu|d s cn xgkb5

26 axfn s M cfos P]g ) sf] bkmf adf]lhd ef8f jfkt sd eQmfgL ubf ) k|ltzt

axfn s eQmfgL ug kg] Jojyf 5 sfofnon] of] jif hgf JolQmnfO ef8f jfktsf] sd

eQmfgL ubf ef8f s jfkt =$^))ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] ef8f s

cn xgkb5

ef]8fxf ufpF ljsf ldlt

27 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ug kg] Jojyf 5 sfofnon] of] jif laleGg JolQmnfO

kflgtlds eQmfgL ubf kflgtlds s jfkt =^ndash ssectL u]sf] b]lvPg lgoddf ePsf] Jojyf

adf]lhd ssectL gu]sf] kflgtlds s cn xg kb5

28 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhf eGbf a9L

eQmfgL lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 sfofnon] of] jif

df]6fOsn vlb kf]ntf vlb jfkt cfkltstfnfO lan eQmfgL ubf lgodfgf nfUg]

clu|d s =^($ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] clu|d s cn xg kb5

29 axfn s M cfos P]g ) sf] bkmf adf]lhd ef8f jfkt sd eQmfgL ubf ) k|ltzt

axfn s eQmfgL ug kg] Jojyf 5 sfofnon] of] jif fdfg 9jfgL jfkt 6laquoofS6 ef8f eQmfgL

ubf ef8f s jfkt =)))ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] ef8f s cn

xgkb5

30 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =$))))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd

cn xgkb5

dl6cjf ufpF ljsf ldlt

31 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd

cn xgkb5

32 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ adf]lhd clwsf

k|fKt clwsfLaf6 jLs[t ufO vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5

sfofnon] laleGg j6f sfoqmd jfkt =(ampndash sf] lan eQmfgL u]sf]df vr k|dfl0ft ug]

lan ekfO k]z u]sf] 5g lan ekfO a]u vr n]v]sf] sd cn xg kb5

33 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ug kg] Jojyf 5 sfofnon] of] jif sfoqmd ~rfng

u] jfkt kflgtlds sd eQmfgL ubf kflgtlds s jfkt =)))ndash ssectL u]sf] b]lvPg

lgoddf ePsf] Jojyf adf]lhd ssectL gulPsf] kflgtlds s cn xg kb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 308

34 axfn s M cfos P]g ) sf] bkmf adf]lhd ef8f jfkt sd eQmfgL ubf ) k|ltzt

axfn s eQmfgL ug kg] Jojyf 5 sfofnon] of] jif fdfg 9jfgL jfkt 6laquoofS6 ef8f eQmfgL

ubf ef8f s jfkt =$$(ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] ef8f s cn xg

kb5

35 n]vfkLIf0f MyfgLo cflys k|zfg lgodfjnL )^$ sf] bkmf -5_ adf]lhd cfGtls

n]vfkLIf0f zfvfn] clGtd n]vfkLIf0fsf nflu |]tf tof kfL fVg kg] Jojyf 5 o pk

dxfgukflnsfdf +nUg xg cfPsf fljs aGtk dx]zk ufpF ljsf ldltsf] n]vf |]tf

n]vfkLIf0fdf k]z xg cfPg n]vf |]tf k]z xg gcfPsfn] pQm ufpF ljsf ldltsf] clGtd

n]vfkLIf0f xg s]g n]vf|]tf k]z uL clGtd n]vfkLIf0f ufpg kb5

a]h lylt

of] jif pkdxfgukflnsfsf] n]vfkLIf0faf6 =amp sf]8 nfv xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = sf]8 $amp nfv ^ xhf lgoldt ugkg] = sf]8 $) nfv xhf

k]ZsL =$ nfv ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 309

lhtk ldf pkndashdxfgukflnsf

n]vfkLIf0f k|ltj]bg

pkdxfgukflnsfsf] ut jifsf] dfHbft = sf]8 ^ nfv xhf of] jifsf] cfo =( sf]8 ^ nfv

xhf d]t = sf]8 ^ nfv (amp xhf cfDbfgL ePsf]df =) sf]8 $ nfv $ xhf vr eO = sf]8

( nfv ( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0fM sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofsg ubf+ sdrfLn] kfngf ugkg] kbLo k]zfut

cfr0f tof uL nfu gu]sf] sfofnosf] lgLIf0f kltsfdf wf ugkg] uL pNn]lvt Joxf]f gvnfPsf]

dfgj +fwg Jojyfkg DaGwL uiquestof]hgf tyf gLlt tof gu]sf] lgsfon] pb]Zo k|flKtdf b]vf k]sf

cfOkg] Defljt hf]lvdxiquest klxrfg gu]sf] klxrfg ePsf hf]lvdxiquestsf] dNofIacuteg gu]sf] hf]lvdsf] clen]v

cBfjlws gu]sf] hf]lvd f]syfd tyf lgfs0fsf] Jojyf gu]sf] hf]lvd klxrfg dNofIacuteg clen]vsf]

lhDd]jfL afF8kmfF8 sfofGjogdf gNofPsf] clGtd n]vfkLIf0f xgkj g cfGtls n]vfkLIf0fsf] a]iquesth

km5of6 gu]sf] a]iquesth km5of6 ug] uL cfGtls 0fgLlt tof uL sfofGjogdf gNofPsf] cf dlxgfdf

yk sfoqmd jLs[t uL vr u]sf] sfoljj0f tof uL sdrfLxiquestnfO clwsf lhDd]jfL lbg] gu]sf]

cf dlxgfdf ePsf] kFhLut vr ah]6sf] tngfdf ) k|ltzteGbf a9L x]sf] vlb of]hgf tof gu]sf]

htf slkmot b]lvPsf 5g hn] ubf+ sfof+nonsf] cfGtls lgoGq0f k|0f+fnL sdhf] x]sf] b]lvof] k|tlnt P]g lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f b=9 agfpg kb+5

2 a+s dfof]hg M cflys sfoljlw lgodfjnL )^$ sf] lgod ( df k|To]s sfofnon] cflys sff]afsf]

n]vf dxfn]vfkLIfssf] sfofnoaf6 jLs[t 9fFrfdf fVgkg] Jojyf 5 pkgukflnsfn] )amp$ cf

dfGtdf |]tf a+s kms b]lvPsf]df a+s dfof]hg lxfa -d=n]=k=kmf=g+=_ tof u]sf] 5g )amp

kmfug dfGtdf fljs u9LdfO gukflnsfaf6 =( ndash hLtkldf pkdxfgukflnsfsf] vftfdf

|]tf cgf 6laquofGkm eO cfpg kg]df =)ampndash dfq cfPsf]n] |]tfeGbf =amp)ndash 36L

cfPsf]n] f] cjlwsf] a+s lxfj ldnfg u]sf] kfOPg

3 k|zflgs vr ndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df jLs[t ah]6sf] kllwleq

xL] P]g jdf]lhd s zNs ]jf zNs bt ef8faf6 p7fPsf] sn sdsf] Ps sf]8 kofF eGbf a9L

cfDbfgL xg] gukflnsfn] kRrL k|ltzt eGbf al9 sd k|zflgs sfdsf] nflu vr ug gkfOg] Jojyf

5 sfofnon] of] jif cfGtls cfoaf6 =amp)(ndash cn u]sf]df k|zflgs =$(ndash u]sf]n]

tf]lsPsf] LdfeGbf =)$)(ndash a9L vr u]sf]n] lgodsf] kfngf u]sf] b]lvPg

4 fhj bflvnf M cflys sfoljlw P]g ) sf] bkmf sf] pkbkmf $ cgf lhDd]jf JolQmn] cf gf]

lhDdfdf cfPsf] sfL gubL f]xL lbg jf Tosf] ef]lnkN6 a+s bflvnf ugkg] Jojyf 5 To uL

DalGwt tfns sfofno jf ljefuLo k|dvn] ) lbgDd l9nf] u]sf] eP ) k|ltzt lbg l9nfDd

l9nf] u]sf] eP k|ltzt lbgeGbf a9L l9nf] u]sf] eP k|ltzt hljfgf uL gub bflvnf ug

nufO sfgg adf]lhd ljefuLo sfafxL d]t ug] Jojyf 5 sfofnon] cn u]sf] fhj tf]lsPsf]

cjlwleq bflvnf ug] u]sf] 5g ctM lgodfgf dod fhj sd bflvnf ug Wofg lbgkb5

5 wf6L hkmt M fjhlgs vlb lgodfjnL )^$ adf]lhd af]nkq dNofIacutegaf6 5gf6 ePsf] af]nkqbftfn]

tf]lsPsf] Dofbleq Demftf ug gcfPdf lghsf] wf6L hkmt uL bf]gtf] 36LafnfnfO Demftf ug cfpg

cfXjfg ug kb5 pkdxfgukflnsfn] =))))ndash sf] saf]n c+s lxt Demftf ug cfXjfg ubf

Demftf ug gcfPsf]df pQm af]nkqbftfn] fv]sf] wf6L =)))))ndash hkmt guL bf]gtf] 36L sjf]n ug]Fu

Demftf u]sf]df klxnf] 36Lafnfsf] wf6L hkmt u]sf] b]lvPg 5gf6 eO Demftf ug gcfPsf] pQm lgdf0f

JojfoLsf] wf6L hkmt ugkb5

6 56 glnPsf] M sfL sfofnosf] lj1fkg tyf rgf k|sfg ubf uf]vfkq blgsn] k|ltzt cGo

fli6laquoo blgsn] k|ltzt skf]]6 lj]6 k|bfg ug] gLlt x]sf] 5 sfofnon] cgfsf klqsfdf lj1fkg

k|sfzg ubf sg 56 lnPsf] kfOPg sfofnon] lgodfgf 56 lnP dfq lj1fkg k|sfzg ug]tkm kxn

ugkb5

7 fjhlgs kLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^-k_ df pkef]Qmf ldltn]

u]sf sfdsf] nfut dNo sfoyn nfu]sf] sd pkef]Qmf ldltsf kbflwsfLsf] gfd gfd]L sfo z

ug] DkGg ug] ldlt d]t vNg] uL DalGwt sfo yndf fjhlgs kLIf0f u]sf] k|ltj]bg DjlGwt

yfgLo lgsfodf k|tt ug kg] Jojyf 5 pkef]Qmf ldltjf6 ~rflnt of]hgfsf] kmkmfs ubf k|fljlws

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 310

gfkhfFr u]sf] ldlt tyf sfo DkGg k|ltj]bgdf sfo DkGg ePsf] ldlt a of]hgfdf vf]Ng] gu]sf]

pkef]Qmf ldltjf6 ePsf] sfdsf] j of]hgf fjhlgs kLIf0f u]sf] k|ltj]bg k|tt ug] u]sf] b]lvPg

s]xL of]hgfdf fjhgLs kLIf0f k|ltj]bg k]z u]sf] ePtf klg To k|ltj]bgdf vnfpgkg] j Joxf]f

vnfPsf] b]lvbg pkef]Qmf ldltaf6 ePsf] a sfosf] fjhlgs kLIf0f ufO Tosf] k|ltj]bg DalGwt

lgsfodf k|tt ug] tyf lgoddf ePsf] Jojyfsf] k0fkdf kfngf ufpg kb5

8 aaemfy M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf vftf

~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd gukflnsf tyf gukflnsfdf dflxt

ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg

ePsf] gukflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5

9 lhGL xtfGt0f M cflys sfoljlw lgodfjnL )^$ sf] lgod df sfL lhGL fdfg xflggf]SfgL

gxg] uL +If0f ug] bfloTj sfofno k|dvsf] xg] pNn]v 5 g]kfn sfn] )ampamp ut] b]lv fljssf

gukflnsf ufpF ljsf ldltxnfO gofF +rgf cgf pkdxfgukflnsfdf ufEg] lg0fo ePsf] cflys

sff]jf xtfGt0f ug nufPsf]df 3 hUuf df]6 df]6fOsn 6]lnlehg sDKo6 Nofk6k lk|G6 bfh

f]kmf nufot ljleGg lsldsf lhGL fdfgsf] nut tof uL xtfGt0f ug nufPsf] b]lvPg lhGL

fdfg xtfGt0f xg gSbf nut uf]ndfn xg Sg] fdfgsf] bkof]u xg Sg] fdfg xfpg Sg]

Defjgf x]sf] b]lvFbf cljnDa fljs $ ufpF ljsf ldltdf x]sf Dk0f lhGL fdfg nut v8f uL

xfn uflePsf] pkdxfgukflnsf jf dGqfnon] tf]s]sf] sfL lgsfodf bflvnf ugkg] b]lvG5

10 of]hgfsf] n]vfIacuteg M fjhlgs vlb lgodfjnL )^$ sf] lgod -_ df k|fljlws gfk hfFr uL gfkL

lstfadf pNn]v ePsf] jftljs sfo Dkfbgsf] cfwfdf eQmfgL ug kg] tyf lgod -_ df lgdf0f

sfosf] jLs[t 8laquoOEuml l8hfOg jf k]llkms]zg cgf ePdividegePsf] hfFr aem ug ufpg kg] pNn]v 5

sfofnon] lgdf0f JojfoL tyf pkef]Qmf ldltxiquest dfkmt ufPsf] sfosf] gfkL lstfa lgEuml lan jf clGtd

lan sfo DkGg k|ltj]bg nufotsf lgdf0f clen]vf+sg ug] clen]vxiquestdf cfof]hgfsf] lsd g+= nf]s]zg

Pj+ r]g]h vnfpg] u]sf] kfOPg hn] ubf k|fDe ePsf] w] jifkl5 dfq DkGg xg] qmdfut cfof]hgfxiquestdf

ut ljutdf ePsf sfoxiquest tyf xfn ulg] sfoxiquestaLr bf]xf]f]kgf cfpg] cjyf b]lvof] ty otf of]hgf

~rfng ubf ufpFbf f]sf] plrt clen]vfIacuteg ug] Jojyf xgkb5

11 lk|mh M dxfn]vf lgoGqs sfofnosf] )amp$) sf] kqfgf yfgLo txdf lgsff ePsf] cgbfg sd vr

geO afFsL x]sf] cjyfdf lgsff lkmtf guL yfgLo l~rt sf]ifdf bflvnf ugkg] pNn]v u]sf]df s]Gb|Lo

ah]6sf $ j6f zLifssf] =$$ ndash sd lgsff lkmtf u]sf] b]lvPg pQm sd l~rt sf]if vftfdf

bflvnf xgkb5

12 cfGtls n]vfkLIf0f M yfgLo cflys k|zfg lgodfjnL )^$ tyf yfgLo txsf] ]jf ~rfng tyf

Jojyfkg DaGwL cfb]z )amp$ sf] aFbf g+= ( adf]lhd ufpFkflnsf jf gukflnsfn] cf gf] cfGtls

n]vfkLIfs gePdf lhNnf dGjo ldltsf] cfGtls n]vfkLIfsaf6 ufpg Sg] Jojyf 5 ufpF ljsf

ldltxn] )amp kmfNu0f dfGtDd n]vfkLIf0f ufPsf] eP tfklg ufpFkflnsftkm )amp rqb]lv )amp$

cfiff9 dfGtDd cfkm cGtutsf Dk0f sff]jfxsf] cfGtls n]vfkLIf0f ufPsf] b]lvPg cfGtls

lgoGq0f k|0ffnLnfO dhat tNofpg cfGtls n]vfkLIf0f ufpg kb5

13 k]ZsL M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] Dofbleq tf]lsPsf] sfoljlw ckgfO

k5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stJo xg] Jojyf 5 sfofnoaf6 k|fKt ljj0f cgf ut

ljut jifsf] =amp(amp( ndash k]ZsL jfFsL b]lvPsf] 5 o jif sf] k]ZsL =) ))ndashcflys jifsf]

cGToDd klg km5of6 ePsf] b]lvPg lgodfgf k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfgkb5

131 j8f g+=( ) tkm jfYo rfsL OgjflfnfO vf]k sfoqmd ~rfng ugsf] nflu lbPsf] =( ))ndash

k]ZsL xfnDd km5of6 ePsf] b]lvPg lgodfgf k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfgkb5

14 |]tf k]z gePsf] M cflys sff]jf ug] kbflwsfLn] sfgg cgf cflys sff]jf uL f] sdsf] n]vfkLIf0f

gufpg kg]df cdn]vu~h ufpF ljsf ldltsf] )amp gtfj0f b]lv kmfug amp Dd f] kl5 hLtk

Ldf pkdxfgukflnsfaf6 lgsff uPsf] = amp) ^)ndash tyf fdk 6f]sgL ufljn] afn kf]if0f tyf

fdflhs Iff kFhLut vr jfkt lgsff lbPsf] sd =(amp)ndash sf] |]tf n]vfkLIf0fsf] nflu k]z

ePg |]tf k]z uL n]vfkLIf0f ufpg sfofnon] kxn ugkb5

15 dNo clej[l4 s M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^amp dNo clej[l4 s P]g

) sf] bkmf cgf cfDbfgL 7]Ssf jfktsf] sjf]n c+sdf dNo clej[l4 s d]t hf]8L lng kg]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 311

Jojyf 5 pk dxfgugukflnsf leqsf $ yfgdf 9+uf lu66L u|fe]n +sngsf] nflu )ampamp$ sf]

7]Ssf cgf d=c=s d]t =$amp)ampndash cfo +sng ulPsf]df d=c=s cn u]sf] sd

=$$($ndash fhj vftfdf hDdf u]sf] gkfOPsf] pQm sd jl~rt sf]ifdf bflvnf ug kb5

16 sdrfL ljwf ndash yfgLo txdf sfot hgf sdrfLxnfO ) k|ltzt k|f]Tfxg eQf jk = ndash

j8f g++ ( ) sf hgf sdrfLnfO =$ )))ndash yk ljwf klifbsf] lg0fofgf lbPsf] b]lvof]

otf] vr s]Gb|Lo cgbfgaf6 lbg gkfpg] xFbf vrdf lgoGq0f ckgfpg kb5

17 hgxefuLutf M sfofnon] b]xfo cgfsf cfof]hgfdf pkef]Qmf ldltFu Demftf uL lgdf0f sfo ubf

pkef]Qmf ldltn] sn nfut cgdfgsf] ) k|ltzt xeflutf jfktsf] sd gub sfofnodf fv]sf] wf6L

sd =$$ampndash clGtd jLn eQmfgL ubf dNof+sg cgfsf] k sd pkef]Qmf ldltnfO eQmfgL u]sf]

kfOof] nfut cgdfg cgfsf] k sd eQmfgL u]klg pkef]Qmfn] gub xeflutf jfkt wf6L fv]sf]

sd sfofnosf] wf6L vftfdf g x]sf] kfOPsf]n] gukflnsfn] Joxf]g] c+z eGbf a9L eQmfgL ePsf] sd

pkef]Qmfsf] wf6L vftfaf6 fhj vftfdf hDdf ugkb5

18 b ljZn]if0f M fjhlgs vlb lgodfjnL )^$ sf] lgod )-_ adf]lhd fjhlgs lgsfon] lgdf0f sfosf]

nfut cgdfg tof ubf g]kfn sfaf6 jLs[t gD adf]lhd tof ugkb5 fy gDxsf] k|of]u

ubf ldtJooL xg Sg] cjyfdf f]sf] d]t ljrf ugkb5 sfofnon] pkef]Qmf ldltFu lgdf0f

sfosf] Demftf ubf lglZrt bsf] cfwfdf Demftf uL sd eQmfgL ug] u]sf]df $ j6f

pkef]Qmf ldltnfO a9L bdf eQmfgL u]sf] kfOof] oL eQmfgL ubf =($amp$ndash a9L Jooef k]sf]

5

19 dNo clej[l4 s M k|fylds jfYo s]Gb| ldfsf] cwf] ejg Eumlf]ug ug] sfosf] nfut cgdfg

=$$amp($ndash ubf lgdf0f fdu|Lsf] b ljZn]if0f ubf d=c=s d]t dfj]z u] nfut cgdfg

tof uL ToL cfPsf] sddf kg d=c=s dfj]z uL sn nfut cgdfg tof u]sf] kfOof]

on] ubf ejg lgdf0fsf] nfut a9]sf] 5 oL sfod ePsf] dNodf 7]Ssf sf u]sf] lgdf0f

JojfoLn] =$)ampndash df 7]Ssf Demftf u]sf] 5 lgdf0f fdu|Ldf bf]xf]f] d=c=s dfj]z ug]

uL nfut cgdfg tof u]sf]n] nfut cgdfg jftljstfdf cfwflt 5g oL nfut cgdfg

tof ug] k|fljlwsnfO r]t ufpg kb5

191 5l6dfO cwf] kf]vLsf] z nfut cgdfg =$((ampndash tof ubf lgdf0f fdu|Lsf] b ljZn]if0fdf d=c=s

d]t dfj]z u] b ljZn]if0f tof uL ToL cfPsf] sddf kg d=c=s dfj]z uL sn nfut

cgdfg tof u]sf] kfOof] on] ubf ejg lgdf0fsf] nfut a9]sf] 5 oL sfod ePsf] dNodf 7]Ssf

sf u]sf] lgdf0f JojfoLn] =$((ndash df 7]Ssf Demftf u]sf] 5 lgdf0f fdu|Ldf bf]xf]f] d=c=s

dfj]z ug] uL nfut cgdfg tof u]sf]n] nfut cgdfg jftljstfdf cfwflt 5g oL nfut

cgdfg tof ug] k|fljlwsnfO r]t ufpg kb5 nfut cgdfg tof ubf lhNnf k|fljlws sfofno

snofn] tof u]sf] d=c=s afx]ssf] bsf] cfwf =$$$$ndash a9L eQmfgL ePsf] cn xgkb5

20 nfut cgdfg M fjhlgs vlb lgodfjnL )^$ sf] lgod )-_ df lgdf0f sfosf] nfut cgdfg tof

uL f]xL lgodfjnLsf] lgod $ adf]lhd Totf] nfut cgdfg jLs[t ufpgkg] Jojyf 5 f]xL

lgodfjnLsf] lgod $ cgf ul7t lhNnf b]6 lgwf0f ldltaf6 lgwf0f ePsf] b d]tnfO cfwf

lngkg] Jojyf 5 lhNnf k|fljlws sfofnon] tof u]sf] kmnfd] 808L sf6g] afWg] lgdf0f yndf fVg]

sfosf] nflu g]kfn sfsf] jLs[t gD aff lhNnfsf] lhNnf b]6 cgf kmnfd] 808Lsf] lhNnf b]6

cgfsf] dNodf d=c=s d]t yk ubf k|lt s]hL =(^ xg] uL b ljZn]if0f jLs[t u]sf] 5

sfofnon] kmnfd] 808Lsf] =) sf] bn] eQmfgL lbg] uL nfut cgdfg jLs[t u]sf]n] cfof]hgfdf

= ()ndash a9L Jooef k]sf] 5

21 lan ekfO MyfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ adf]lhd clwsf k|fKt

clwsfLaf6 jLs[t ufO vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 k|fylds jfYo s]Gb|

ldfsf] cwf] ejg Eumlf]ug ug] sfosf] nflu sfofnoaf6 =$)))ndash vr n]v]sf]df =$)ampndash sf]

dfq jLn ekfO k]z ePsf]df lan ekfO a]u vr n]v]sf] =(ndash cn xgkb5

211 j8f g+= ( ) cGtut jfYo rfsL Ogjflfdf sfot dlxnf jfYo jod ]ljsfxnfO k|lt dlxgf

=))ndash sf] bn] ljt0f ug] uL =$))ndash jfYo rfsL OgjflfnfO eQmfgL lbPsf]df dlxnf jfYo

jo+ ]ljsfxn] sd aem]sf] ekfO k]z ePsf] b]lvPg otf] vr lhNnf hgjfyo sfofno dfkmt xg]

xFbf j8f sfofnoaf6 otf] vr ug] cfwf d]t k]z ePg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 312

22 dNo clej[l4 s dfof]hg M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod

(-_ df vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] k|fylds jfYo s]Gb|

ldfsf] cwf] ejg Eumlf]ug ug] sfo lgdf0f JojfoL aAn sG6laquoSgnfO =$)ampndash -d=c=s d]t_

eQmfgL ubf kmf]6f] skL jLhssf] cfwfdf eQmfgL lbPsf] kfOof] d=c=s jfkt eQmfgL u]sf] =$$$ndash

sf] DalGwt cfGtls fhj sfofnoaf6 s dfof]hgsf] k|df0f k]z xgkb5

23 s jLhs M dNo clej[l4 s lgodfjnL ) sf] lgod amp cgf dNo clej[l4 sdf btf ePsf] k|To]s

JolQm jf kmdn] sg jt jf ]jf cfklt ubf s clws[tn] cGoyf jLs[t u]b]lv afx]s k|fksnfO cgrLndash

-s_ adf]lhdsf] 9fFrfdf s jLhs hfL uL k]z ugkg] Jojyf 5 sfofnon] hLtk If]qsf] kmf]x

Jojyfkg sfo u] jfkt )amp sf] jif] ]jf sf Demftf -)amp azfv b]lv )amp cfDd_

cgf j6f kmdnfO dfls = )))ndash sf bn] jflifs =($$)))ndash ldlt )amp gtfj0fb]lv )amp$

cf dfGtDdsf] d=c=s jLhs j]u clu|d s = k|ltztn] ssectL uL eQmfgL lbPsf] b]lvG5 o jif

tL +yfnfO s jLhs j]u eQmfgL lbPsf] =($$)))ndash lgodDdt b]lvPg

24 b ljZn]if0f M fjhlgs vlb lgodfjnL )^$ sf] lgod )-_ adf]lhd fjhlgs lgsfon] lgdf0f sfosf]

nfut cgdfg tof ubf g]kfn sfaf6 jLs[t gD adf]lhd tof ugkb5 fy gDxsf] k|of]u

ubf ldtJooL xg Sg] cjyfdf f]sf] d]t ljrf ugkb5 sfofnon] ejg lgdf0fsf] nflu =amp^(ndash

nfut cgdfg tof uL jLs[t u]sf] 5 sfofnon] tof u]sf] nfut cgdfg nfut cgdfg tof

ug lnPsf] cfwf tyf f] DaGwL gD tyf b ljZn]if0f kmfOndf dfj]z gu]sf]n] nfut cgdfgsf]

oyfytf DaGwdfolsg xg lsPg ljt[t 8laquoOordf l8hfOg gSzf b ljZn]if0f n]vfkLIf0fdf k]z ugkb5

25 af]nkq sfuhft M sfofno ejg lgdf0fsf] nflu lgdf0f JojfoLFu =)() ndash -d=c=s d]t_ ^

dlxgfdf sfoDkGg ug] uL )amp(( df Demftf ePsf]df ejg lgdf0f sfosf] af]nkq DaGwL sfuhft

n]vfkLIf0fdf k]z gePsf]n] 7]Ssf Jojyfkg DaGwdf olsg xg lsPg af]nkq DaGwL sfuhft

Demftf n]vfkLIf0fdf k]z ugkb5

26 aLdf ndash fjhlgs vlb lgodfjnL )^$ sf] lgod -_ df vlb Demftfdf cGoyf Jojyf ePsf]df

ePsf]df afx]s ) nfv kofF eGbf a9L dNosf] lgdf0f sfo ug] lgdf0f JojfoLn] lgdf0f fdu|L k|of]u

ulg] Knf06d]lzg cfhf Pj+ lgdf0f sfosf] k0f k|ltyfg vr d]tsf] aLdf ufpg kg] Jojyf 5 sfofno

ejg lgdf0fsf] bf]|f] lgEuml lanaf6 aLdf afkt =ampamp$()ndash eQmfgL ePsf]df aLdf kf]lnL tyf lk|ldod

nufotsf aLdf 8sd]06 k]z ePsf] b]lvPg aLdfsf] k|df0f a]u eQmfgL ePsf] aLdf jfktsf] sd cn

xgkb5

27 gfkL lstfa M lgdf0f sfosf] ljt[t clen]vf+sgsf nflu jLs[t 9fFrfsf] gfkL lstfa fVgkg] Jojyf 5

sfofnon] gfkL lstfa k|of]hgsf] nflu nh zL6df cfO6djfOh kldf0f b vNg] ljj0fnfO gfkL lstfjdf

6fF uL kfFrf lgordf ljnDd +sng ug] u]sf] kfOof] Demftf cgfsf s]xL cfO6dsf] sfo cl3Nnf]

lgEuml landf DkGg ePsf] cjyfdf kl5Nnf] lgEuml landf +nUg ulg] gfkL zL6df pQm cfO6d b]vfpg]

u]sf] d]t gkfOPsf]n] lgEuml landf cl3Nnf] jLnaf6 Dkflbt sfosf] kldf0f le8fg ug d]t glsg]

cjyf x]sf] 5 ty gfkL lstfjdf clen]v ugkg] a tYofIacute Pjd rgf vnfO sfofno k|dvaf6

k|dfl0ft uL gfkL lstfa lgoGq0f vftf d]tsf] clen]v fvL jLs[t 9fFrf adf]lhdsf] gfkL lstfj k|of]udf

Nofpg kb5

271 g]kfn sfsf] jLs[t b ljZn]if0f gDsf] l=g+= amp sf] df cf=l=l= sf] nflu kmnfd] 808L sf6g]

df]8g] gSf cgfsf 7fpFdf fVg] 808L afWg] ) ls=dL=Dd 9jfgL d]tsf] sfddf k|lt d]l6laquos 6g Pd

P 808L =)) d]l6laquos 6g afFWg] tf ) s]=hL cfjZos kg] o sfosf] nflu gD cgf cfjZos

gtlds d]tsf] lhNnf b]6sf] dNosf] cfwfdf k|ltd]l6laquos 6g nfut cgdfg lgwf0f ug] Jojyf 5

sfofnon]] lgdf0f sfosf] l86]n Ol6d]6 tof ubf ) k||ltzt kmnfd] 808L a]6]hsf] nflu yk u]sf] kfOof]

cf=l=l= sf] nflu kmnfd] 808L sf6g] df]8g] gSf cgfsf 7fpFdf fVg] 808L afWg] tfsf] b ljZn]if0f

ubf k|ltzg kmnfd] 808L k|lt d]l6laquos 6g ) s]hL afFWg] tfsf] dNo d]t dfj]z u]kl5 dfq k|lts]=hL=

808Lsf] d=c=s afx]ssf] lgwf0f u]sfdf kgM ) k|ltzt j]6]h yk uL nfut cgdfg tof u]sf]n]

g]kfn sfnfO cltlQm Jooef k]]sf] 5 lgdf0f JojfoLn] k]z u]sf] b cgf =(()ndash a9L

eQmfgL u]sf] sd cn ugkb5

28 eQmfgL M l86]n Oli6d]6df dfj]z ePsf tyf sfoDkGg k|ltj]bg cgf lgdf0f JojfoLnfO eQmfgL

u]sf] t ynut kdf n]vfkLIf0fsf] qmddf cjnf]sg ubf =)^ ndash sf] sfox ePsf] gkfOPsf]n] BOQ

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 313

df dfj]z ePsf sfo lgdf0f JojfoLnfO ug nufpg kb5 fy gePsf] sfo d]t gfkL uL gfkL

lstfjdf r9fpg] sdrfLnfO d]t lhDd]jf agfpg kb5

281 sfofnosf] ejg lgdf0f sfosf] lgdf0f JojfoLFu )amp kif ( df ePsf] Demftf cgf d]g u]6 lgdf0f

sfosf] nflu lgdf0f JojfoLn] ljn ckm SjflG66L cgf )=$ d]l6laquos 6g TOR steel sf] nflu k|lt d]l6S6g

=ampamp$()ndash dNodf ug] uL Demftf u]sf] 5 sfo DkGg k|ltj]bg cgf d]gu]6 lgdf0fsf] sfo guL

sfoDkGg k|ltj]bg tof kf]sf] kfOof] f]xL sfo +3Lo +rgf tkmsf] ah]6af6 ejg lgdf0f sfosf

lgdf0f JojfoLaf6 a9L bdf ufO =$)ndash eQmfgL u]sf] 5 ejg lgdf0f DaGwL Demftfleqsf]

sfd 5sect sf]6]zgaf6 ufO eQmfgL lbPsf] sd cn xgkb5

29 bf]xf]f] cf]ex]8 M lhNnf k|fljlws sfofnon] g]kfn sfsf] jLst gD )ampamp$ sf] lhNnf b]6

cgf tof u]sf] bljZn]if0f cgf $ j6f cfO6dxdf cf]ex]8 d]t dfj]z u] dNo sfod u]sf]

5 sfofno ejgsf] nfut cgdfg cgf cfO6dut b tngf ubf =amp (ndash sf] nfut cgdfg

tof ubf cfO6dut dNodf cf]ex]8 d]t dfj]z uL dNo sfd ulPsf]df kgM sn dNodf k|ltzt

cf]ex]8 eQmfgL ug] uL nfut cgdfg tof u]sf] sf0fn] lgdf0f JojfoLnfO cfO6dut dNosf] sn

sd =amp(amp( ndash df d]t k|ltzt cf]ex]8 jfkt =amp $ndash eQmfgL ug] uL )amp((

Demftf u]sf] kfOof] lgdf0f JojfoLn] saf]n u]sf] cIacutedf g pQm cf]ex]8 d]t dfj]z eO b lgwf0f

ePsf] cjyfdf Demftf ubf sn cIacutedf cf]ex]8 hf]8]sf] sf0f g]kfn sfnfO d=c=s d]t

=$)ndash yk Jooef k]sf]5 oL a9L Jooef kg] uL nfut tof ug] tyf Demftf ug]

kbflwsfLnfO lhDd]jf jgfpg kb5 fy lgdf0f JojfoLnfO a9L eQmfgL u]sf] =$)ndash cn

ugkb5

30 nfut cgdfg M fjhlgs vlb lgodfjnL )^$ sf] lgod )-_ df lgdf0f sfosf] nfut cgdfg tof

uL f]xL lgodfjnLsf] lgod $ adf]lhd jLs[t ufpg kg] Jojyf x]sf] 5 u|Lg kfs uof]hgf lgdf0f

tofsf] nflu Ps k|f=ln=Fu =())ndash sdsf] u|Lg kfssf] ljt[t j] l8hfOgsf] nflu Demftf

ePsf]df lgodfgf nfut cgdfg e] l8hfOg jLs[t u]sf] kfOPg

31 8lDkEuml fO8 lgdf0f M pkdxfgusf] kmf]xf] k|zf]wg s]Gb| lgdf0fsf] nflu =((amp$$ndash sf] nfut cgdfg

tof uL Ps lgdf0f JojfoLFu )amp$ Dddf sfd DkGg ug] uL )amp df =(amp (ndash

sf] 7]Ssf Demftf ePsf] lyof] pQm lgdf0f sfosf] |]tf kLIf0f ubf b]lvPsf Joxf]f b]xfo cgf 5g M

311 lgdf0f JojfoLn] )amp$ cf -)amp hg _ Ddsf] Dofb ePsf] a+s Uof]G6L k]z u]sf] 5 pQm as

Uof]G6sf] cfwfdf ldlt )amp$amp df )))))ndash k]ZsL eQmfgL ePsf] 5 k]ZsL lngsf] nflu dfq

lbg Dofb ePsf] j+s Uof]G6L k]z u]sf] DaGwdf cfjZos 5fgljg uL k]ZsL cn km5of6sf] nflu

sfofnon] kxn ug kb5

312 7]Ssf Demftf ePkl5 fO8 ljjfbsf] sf0fn] Demftf ePsf] dlxgfDd klg lgdf0f sfo cuf8L a9]sf]

5g kmf]xf] k|zf]wg s]Gb| lgdf0f sfo u]kl5 yfgLo jfLsf] cjf]wsf sf0f lgdf0f sfo xg s]sf]

5g lgdf0f sfo cufl8 a9fpg sfofnon] kxn ugkg] b]lvG5

313 sfofnon] kmf]xf] k|zf]wg s]Gb| lgdf0fsf] nflu =((amp$$ndash tof ubf cfO6dut dNodf cf]ex]8 d]t

dfj]z uL dNo sfod ulPsf]df kg sn dNodf k|ltzt cf]ex]8 = ((ndash d]t eQmfgL ug]

uL Demftf u]sf] kfOof] lgdf0f JojfoLn] sjf]n c+sdf g cf]ex]8 d]t xg]df g]kfn sfnfO

cltlQm Jooef kg] uL nfut cgdfg tyf Demftf u]sf] sf0f d=c=s d]t =ampamp( ))ndash a9L Jooef

kg] uL Demftf u]sf]] 5 oL a9L Jooef kg] uL nfut cgdfg tyf Demftf ug] kbflwsfLnfO

lhDd]jf agfpg kb5

32 s dfof]hg M dNo clej[l4 s P]g ) sf] bkmf df sbftfn] k|To]s dlxgf cfkmn] aemfpg kg]

s sd jo+ lgwf0f uL f] dlxgf dfKt ePsf] kRrL lbgleq s clws[t dIf jf xnfsaf6 lhi6laquoL

uLtf]lsP adf]lhd s ljj0f k]z ugkg] Jojyf 5 j6f kf6LxnfO lan eQmfgL ubf = )ndash dNo

clej[l4 s eQmfgL u]sf]df cfGtls fhj ljefusf] j]efO8 pQm kf6Lx ggkmfOn x]sf] b]lvG5

sfofno fdfg d]lzgL cfhf vlb ubf eQmfgL ePsf] d=c=s DalGwt cfGtls fhj sfofnodf

dfof]hg u]sf] k|df0f k]z ugkb5

33 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod $amp-_ df df yfgLo lgsfodf x]sf] vlb

uL jf guL jf sg k|sfn] xtfGt0f eO k|fKt xg cfPsf] lhGL dfnfdfgsf] ljj0f dNod]t vnfO

lhGL lstfadf ft lbgleq cfDbfgL afFwL |]tf v8f uL cBfjlws uL fVgkg] Jojyf 5 sfofnon]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 314

OGe6 sDKo6 d]t =())))ndash vlb u]sf]df lhGL bflvnf u]sf] b]lvPg k|fKt fdfg lhGL bflvnf

uL lhGL cBfjlws ugkb5

dgxjf ufpF ljsf ldlt

34 lhGL |]tf M cflys sfoljlw lgodfjnL )^$ sf] lgod ( cgf k|To]s sfofnon] ljlgof]hg fhj

wf6L lhGL cGo cfDbfgL vrsf] n]vf dxfn]vf kLIfssf] sfofnoaf6 jLs[t 9fFrfdf fVgkg] Jojyf

5 sfofnon] vr eP ghfg] lhGL vftf d=n]=k=kmf=g+=$amp v8f uL fv]sf] kfOPg nh l6df lhGL

cfDbfgL afw] fv]sf] sf0f lhGL dfHbftsf] cjyf osLg ug Sg] cjyf 5g

35 sdrfL ljwf M yfgLo txdf sfot sdrfLxnfO b]xfoadf]lhd =)^)ndash yk ljwf klifbsf]

lg0fofgf lbPsf] b]lvof] otf] vr s]Gb|Lo cgbfgaf6 lbg gkfpg] xFbf vrdf lgoGq0f ugkb5

36 txlan vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $-_ df ufpF ljsf ldltn]

cfkmnfO k|fKt ePsf] sd uf]Zjff efr p7fO DalGwt vftfdf cfDbfgL afFwL gub k|fKt ePsf] ef]lnkN6

Dddf aIacute bflvnf ugkg] pNn]v 5 cfGtls cfDbfgLtkm dfnkf]t tyf bt jfktsf] iquest=)((ndash txlan

cfDbfgL afFwL f]em ljljw vr n]v]sf] lgodDdt b]lvPg

37 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL sfdsf] lgldQ

k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL lgodfjnLn] tf]s]sf] Dofbleq

km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf o ufljsf] gfddf ut ljut jifsf] =ampndash

k]ZsL jfFsL x]sf] b]lvG5 ut ljut jifsf] k]ZsL jfFsL sd ldlt )amp$ cfiff9 dfGtDd km5of6 u]sf]

gb]lvFbf vftfdf x]sf] sd pkdxfgukflnsfdf lkmtf ugkg] JolQm jf +yfnfO lbPsf] k]ZsL lgodfjnLsf]

Jojyf cgf cfjZos sfafxL uL km5of6 ugkb5

38 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^-_ cgf sfofnon] cfGtls

n]vfkLIf0faf6 lgs]sf] a]h clGtd n]vfkLIf0f xgeGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf

k|df0f k]z ugkg]df k|df0f k]z uL jf cn pk ugkg]df cn pk uL a]h nut ssectf ufpg kg]

Jojyf 5 sfofnon] cfGtls n]vfkLIf0faf6 cfnfPsf a]hx clGtd n]vfkLIf0fsf] cjlwDd klg

km5of6 u]sf] kfOPg

Ogjflf ufpF ljsf ldlt

39 s aLhs ndash dNo clej[l4 s lgodfjnL ) sf] lgod amp cgf dNo clej[l4 sdf btf ePsf] k|To]s

JolQm jf kmdn] tf]lsPsf] 9fFrfdf s jLhs hfL ugkg] Jojyf 5 sfofnon] uKtf df]6 snofaf6 Ps

yfg df]6fOsn =(()))ndash vlb u]sf]df s jLhs k]z u]sf] 5g s6f]d 8]lneL lnksf] cfwfdf

pQm sd eQmfgL u]sf] kfOPsf]n] df]6 fOsn vlb ubf eQmfgL u]sf] d=c=s dfof]hg u]sf] k|df0f

k]z xg kb5 fy cflys sfoljlw lgodfjnL )^$ sf] lgod $amp-_ cgf lhGL cfDbfgL afFw]sf] k|df0f

d]t k]z ugkb5

40 lan ekfO M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df vr ubf

vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] Dk0f cflbjfL hghflt dxn] k]z u]sf]

lan cgf (( yfg Knfli6s sLsf] =$)))ndash eQmfgL u]sf] 5 Knfli6s sL dxsf] pklyltdf

ljt0f u]sf] egL uf]Zjf efrdf pNn]v ePsf]df pQm sL alemlng]sf] ekfO k]z ePsf] b]lvPg ljt0f

u]sf] ekfO a]u vr n]v]sf] sd lgodDdt b]lvPg

401 sfofnon] blnt dbfonfO kfOk k08fn ljt0f u]sf] egL =$ ld6 sfnf] kfOk vlb u]sf] lansf]

cfwfdf =$)))ndash eQmfgL lbPsf] 5 kfOksf] pkof]u tyf k|of]hg gvn]sf]n] sfofnon] cgudg uL

kfOk k|of]usf] k|ltj]bg k|fKt ugkb5

40 sfofnon] kL58f ju pkef]Qmf ldltn] sL ljt0f u]sf] egL lan cgf amp) yfg sLsf] =amp))))ndash

eQmfgL lbPsf] 5 ldltsf] a7ssf] dfOGo6 cgf j8fdf ag] k|To]s lk58f jusf dbfonfO sL vlb

uL ljt0f ug] eGg] lg0fo k]z ePsf] 5 sL ljt0fsf] ekfO k]z ePsf] b]lvPg ljt0f u]sf] ekfO

a]u vr n]v]sf] sd lgodDdt b]lvPg

41 a9L eQmfgL M al8njf uf]7b]lv dfnL hfg]af6f]df df6f]kL u|fe]n ug] sfosf] nflu =^ndash sf] nfut

cgdfg tof uL pkef]Qmf ldltFu )amp) df Demftf ePsf] 5 pQm sfosf] sfoDkGg k|ltj]bg

cgf ufljn] =))))ndash eQmfgL u]sf]df ldS u|fe]n jfkt k|lt 3gld6 =) sf] bn]

sfofnon] eQmfgL u]sf] kfOof] hLtk ldf pkdxfgukflndf cffxLdf ldS u|fe]n sfo ubf k|lt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 315

3gld6 =()= $ sf] bn] eQmfgL u]sf]df ufljn] k|lt3gld6 =) sf] bn] (= 3gld6sf]

=^$)$ndash eQmfgL u]sf]n] a9L eQmfgL u]sf] =amp^ampndash cn ugkb5

42 sdrfL ljwf ndash yfgLo txdf sfot sdrfLxnfO =amp)))ndash yk ljwf klifbsf] lg0fofgf

eQmfgL lbPsf] b]lvof] otf] vr s]Gb|Lo cgbfgaf6 lbg gkfpg] xFbf vrdf lgoGq0f ulgkb5

43 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod (^ -_ cgf sfofnon] cfGtls

n]vfkLIf0faf6 lgs]sf] a]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf

k|df0f k]z ugkg]df k|df0f k]z uL jf cn pk ugkg]df cn pk uL a]h nut ssectf ufpg kg]

Jojyf 5 sfofnon] cfGtls n]vfkLIf0faf6 cfNofPsf a]hx clGtd n]vfkLIf0fsf] cjlwDd klg

km5of6 u]sf] kfOPg

a]h lylt

of] jif pkdxfgukflnsfsf] n]vfkLIf0faf6 =amp sf]8 nfv xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = nfv amp xhf lgoldt ugkg] =^ sf]8 ^ nfv $ xhf k]ZsL

= sf]8 nfv $) nfv x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 316

lghu9 gukflnsfjff

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft =amp nfv xhf of] jifsf] cfo =amp sf]8 nfv xhf d]t =amp sf]8

) nfv xhf cfDbfgL ePsf]df = sf]8 (amp nfv amp xhf vr eO = sf]8 nfv xhf dfHbft x]sf] 5

n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0fM sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL agfpg

kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf ubf sfofnosf] nIo tyf sfoqmdsf] af]df ]jfu|fxL+u

cGtlqmof sfo ug] gu]sf] sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg gu]sf] sfo ljj0f tof

uL sdrfLxnfO clwsf lhDd]jfL glbPsf] zfvfdividedxfzfvfxn] ~rfng ug] sfoqmdsf] afF8kmfF8 ubf hgzlQmsf]

cefjn] sfoqmd ~rfng ug kofKt do k|fKt gu]sf] ~rflnt sfoqmdsf] tf]lsPsf] dod cgudg dNofIacuteg uL

k|ltj]bg cf+lzs kdf dfq tof ug] u]sf] b]lvof] k|rlnt lgoddf ePsf a Jojyfsf] kfngf uL ljQLo

hjfkmb]xLtfnfO b[9 agfpg sfofnosf] Wofg hfg hL b]lvG5

2 slG6Gh]GL vftf M g]kfn sf cy dGqfnos]f )amp)$ ut]sf] klkq cgf sfofnon] lgdf0f sfodf vr ug]

sdsf] k|ltzt sd slG6Gh]GL vr ug kfpg] Jojyf 5 oL sG6Lgh]GL sd vr ubf 566 vftf fvL

k|ltzt k|zflgs k|ltzt kFhL lgdf0fdf vr ug ldNg]df gukflnsfn] sG6LGh]GL vr b]lvg] uL 566 vftf

fv]sf] b]lvPg ctM sG6LGh]GL vftf fvL sG6LGh]GL sd Jojlyt ulgkb5

3 lk|mh M dxfn]vf lgoGqs sfofnosf] )amp$) sf] kqfgf yfgLo txdf lgsff ePsf] cgbfg sd vr geO afFsL

x]sf] cjyfdf lgsff lkmtf guL yfgLo l~rt sf]ifdf bflvnf ugkg] pNn]v u]sf]df s]Gb|Lo ah]6sf] yfgLo jfoQ

zfg ljsf sfoqmd - (_ zLifssf] sd =($()ndash d]t lgsff lkmtf gu]sf]n] pQm sd s]Gb|Lo l~rt

sf]ifdf bflvnf ugkb5

4 of]hgf xtfGt0f M yfgLo gtf]t klrfng tyf Jojyfkg sfoljlw ) ( sf] bkmf (-_ df cfof]hgf ~rfng ug]

lgsfon] DkGg eOs]sf cfof]hgfxiquestsf] lgoldt ]vb]v ddt +ef sfo cfkmn] ug] jf Totf cfof]hgfsf] jfldTj

d]t DalGwt pkef]Qmf ldltnfO xtfGt0f uL bLuf] ~rfng xg] Jojyf ldnfpg kg] Jojyf 5 pbfx0fsf] nflu

gukflnsfaf6 ~rflnt lgDg cfof]hgfxsf] ]vb]v tyf ddt +ef sfosf] nflu sg Jojyf u]sf] gb]lvPsf]n]

DalGwt pkef]Qmf ldltnfO of]hgf xtfGt0f ul cfof]hgfxsf] bLuf]kgfsf] Jojyf ug kb5

5 lxfa ldnfg M dxfn]vf lgoGqs sfofnosf )amp$) sf] kqfgf yfgLo txdf lgsff ePsf] cgbfg sd vr

geO afFsL x]sf] cjyfdf pQm sd s]Gb|Lo l~rt sf]ifdf bflvnf ugkb5 cflys jif )ampamp$ sf] cf dfGtdf

k|e asdf =)))ndash s[lif ljsf a+sdf =ndash d]t =amp)ampndash a+s dfHbft x]sf]df f] sd lgsff

lkmtf ug kg]df pQm sd cf=j= )amp$amp df fdflhs Iff eQfsf] k|yd lstf eQmfgL ubf lxfj ldnfg u]sf]

kfOof] DalGwt cflys jifdf vr geO jfFsL sd a]h vftfdf bflvnf ug kg]df f] cgf gu]sf]n] rfn cflys

jifdf lgsff eGbf vr a9L xg] cjyf 5 odf sfofnon] wf ugkb5

6 jl9 eQmfgL M dfof of]Ghgsf] 3b]lv nfln ufF k|f=lj= hfg] af6f] kLLL ug] sfosf] nflu nfnL ufF 6f]n wf ljsf

ldltn] sn nfut cgdfg =())))ndash ePsf] lgdf0f sfo gukflnsfn] amp) k|ltztn] xg] = )))ndash pkef]Qmf

ldltn] ) k|ltztn] xg] =)))ndash Joxf]g] uL )ampamp df lgdf0f sfo uL )ampampamp df lgdf0f DkGg u]sf]

kfOof] lgdf0f sfosf] sfo DkGg k|ltj]bg cgf nfut cgdfg eGbf =(ndash a9L dNofIacuteg uL eQmfgL u]sf]

b]lvPsfn] nfut cgdfg eGbf a9L bdf eQmfgL u]sf] cn xg kb5

7 nfut cgdfg M fjhlgs vlb lgodfjnL ) $ sf] lgod )-_ df lgdf0f sfosf] nfut cgdfg tof uL f]xL

lgodfjnLsf] lgod $ adf]lhd Totf] nfut cgdfg jLs[t ufpgkg] Jojyf 5 f]xL lgodfjnLsf] lgod $

cgf ul7t lhNnf b]6 lgwf0f ldltaf6 lgwf0f ePsf] b d]tnfO cfwf lngkg] Jojyf 5 sfofnon]

pkef]Qmf ldltFu lgdf0f sfosf] Demftf ubf lglZrt bsf] cfwfdf Demftf uL sd eQmfgL ug] u]sf]df j6f

pkef]Qmf ldltFu a9L bdf laleGg cfO6dsf] eQmfgL u]sf] kfOof] oL eQmfgL ubf =ndash a9L Jooef k]sf]

5 sfofnon] Ps yfgdf lgdf0f sfo ufpFbf tof ulg] b ljZn]if0fdf Psktf sfod uL cfof]hgfsf] nfutdf

ldtJooLtf sfod ug kb5

8 s lahs M dNo clej[l4 s P]g ) sf] bkmf $ df dNo clej[l4 sdf btf ePsf] k|To]s kmdn] dNo clej[l4 s

lgodfjnL ) sf] cgrLndash jdf]lhdsf] 9fFrfdf lnln]jf gfd lxtsf] lk|G6]8 jLhs hfL ugkg] Jojyf x]sf]

x]sf] 5 kLcf]kL sfoqmd ~rfngsf] nflu =)))ndash k]ZsL km5of6 ubf cfkltstfaf6 d=c=s d]t

=$(amp$ndash sf] oPhL kf]6]jn cN6laquof fo08 d]lzg vlb u]sf] kfOof] pQm cfkltstfn] xftn] n]v]sf] jLhs gDasf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 317

cfwfdf eQmfgL u]sf] b]lvPsf]n] lghnfO eQmfgL lbPsf] d=c=s =amp(ndash DalGwt cfGtls fhj sfofnodf

dfof]hg u]sf] k|df0f k]z xgkb5

9 lhGL bflvnf M cflys sfoljlw lgodfjnL ) $ sf] lgod $amp-_ df df yfgLo lgsfodf x]sf] vlb uL jf guL

jf sg k|sfn] xtfGt0f eO k|fKt xg cfPsf] lhGL dfnfdfgsf] ljj0f dNod]t vnfO lhGL lstfadf ft

lbgleq cfDbfgL afFwL |]tf v8f uL cBfjlws uL fVgkg] Jojyf 5 sfofnon] $ j6f kfdzbftfaf6 ljt[t j]

sfo ufO sfofnodf k|ltj]bg k|fKt u]sf]df pQm k|ltj]bgx sfofnodf cfDbfgL afw]sf] kfOPg gu ljsfsf] nflu

dxTjk0f xg] otf DefJotf cWoog k|ltj]bg pQm cfof]hgfsf] vr d]t ePsf]n] DalGwt cfof]hgfsf] gfkL lstfjdf

=($ampndash vr pNn]v uL cfDbfgL afFWgkb5

10 cwf] lgdf0f sfo M vfg]kfgL tyf l8kaf]lEuml sfo lghu9 amp ( sf] lgdf0f sfosf] nflu k|lt cfof]hgf =( )))ndash

-d=c=s afx]s_ df lgdf0f ug] uL lgdf0f JojfLFu )amp df lgdf0f Demftf ePsf]df j6f cfof]hgf

tf]lsPsf] dodf DkGg u]sf] kfOof] s[lif l8k af]lEuml uL l+rfO ljtf lghu9 sf] sfo )amp

df DkGgug] uL =))ndash -d=c=s d]t_ df Demftf ePsf]df pQm sfo xfnDd DkGg u]sf] kfOPg lgdf0f

sfosf] Dofb yk d]t gePsf] cjyfdf sfgg cgf xhgf cn uL sfo DkGg ufpg] tkm sfofnon] kxn

ug kb5

11 sfofno ejg M sfofno ejg lgdf0fsf] nflu =$amp$ndash sf] nfut cgdfg tof uL dlxgfdf sfoDkGg

ug] uL lgdf0f JojfoLFu )amp df =$ )()ndash sf] Demftf ePsf]df pQm vlb Demftfsf] Dofb )amp$

df3 dfGtDd yk u]sf] kfOof] pQm lgdf0f sfosf nflu xfnDd = nfv ( xhf eQmfgL ePsf] 5

12 aLdf M fjhlgs vlb lgodfjnL ) $ sf] lgod -_ df bz nfv kofFeGbf a9L dNosf] lgdf0f sfo ug] lgdf0f

JojfoLn] lgdf0f fdu|L k|of]u ulg] d]lzg cfhf jf Knf06 nufot lgdf0f sfosf] ql6 Rofpg] cjlw d]t se xg]

uL aLdf ufpgkg] Jojyf 5 lgdf0f JojfoLFu jLdf jfkt = ) ampndash eQmfgL ug] uL Demftf ePsf]df Demftf

cgf jLdf u]sf] k|df0f k]z ePsf] 5g

13 ynut lgLIf0f M n]vfkLIf0f 6f]nL sfofnosf sdrfL lxt )amp$)) ut] lgdf0fflwg sfofno ejgsf] ynut

lgLIf0f ubf pQ tkmsf] Ansdf klxnf] tnf 9nfgsf] qmddf x]sf] klZrd Ansdf 6fOljdsf] dfq sfd ePsf] blIf0f

Ansdf bf]|f] tnf kjL Ansdf klxnf] tnfsf] 9nfg lsPsf] slj $) k|ltzt eflts k|ult xfln ePsf] b]lvof]

lgdf0f sfo DkGg ugkg] cjlw ( lbg dfq afFsL x]sf] cjyfdf Gog sfd b]lvPsf]n] dodf sfd DkGG ug kxn

ugkb5

14 lkll 9nfg M dltgu 6f]n wf ldltnfO sn nfut cgdfg =) nfv ePsf] gukflnsf hfg] 8s 9nfg sfo

)amp$$) ut] Dd DkGg ug] uL )amp( ut] sfofb]z lbPsf]df pQm lgdf0f sfosf] xfn Dd = nfvsf] sfd

ePsf] dNof+sg ulPsf] 5 n]vfkLIf0f 8f] sfofnosf kbflwsfL lxtsf] 6f]nLn] )amp$)) ut] ynut lgLIf0f

ubf 8s 9nfg sfo DkGg ePsf] t fO8 8]laquogsf] se 66km6 eO sltko sfd gnfUg] cjyf x]sf] 5 lgdf0f

sfodf k|of]u ePsf] lgdf0f fdu|Lsf] u0ft kLIf0f k|ltj]bg d]t k]z gePsf] cjyf ePsf]n] pkef]Qmf ldltn]

u0fLo lgdf0f sfo u]sf] 5 eGg lsg] cjyf 5g of] 8s lgdf0ffwLg gukflnsf ejgsf] k|j]zaringf d]t x]sf]n]

u0ftLo sfo ug] ufpg] tkm sfofnon] kxn ug kb5

15 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL ) $ sf] lgod df sfL sfdsf] lgldQ k]ZsL lng

kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5

k]ZsL afFsLsf] ljj0f cgf gukflnsfsf] gfddf ut ljut jifsf] =$(($ampndash k]ZsL jfFsL x]sf] b]lvG5 o

jifsf] k]ZsL afFsL =))ndash x]sf] 5 lgodfjnLsf] Jojyf cgf k]ZsL km5of6 ug] tkm sfofnosf] Wofg hfg

kb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = ( nfv xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg] =(

xhf lgoldt ugkg] = nfv amp xhf k]ZsL =) nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 318

ld|fguf9 gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = nfv xhf of] jifsf] cfo = sf]8 nfv )

xhf d]t = sf]8 nfv xhf cfDbfgL ePsf]df = sf]8 nfv xhf vr eO = sf]8

nfv $ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofsg ubf fljs ufpF

ljsf ldlt tyf ufpFkflnsfn] cfo Joosf] dfHbft k|ult tof gu]sf] jLs[t sfoqmdx

hfFrkf gu]sf] cgudg pkof]u pknJwL DaGwdf dNofIacuteg gu]sf] sfofnon] lhGL lgLIf0f

uL k|ltj]bg dfly sfjflx gu]sf] fhj k|flKt jf cfDbfgLsf] lb lgoGq0f vftf gfv]sf]

tfns sfofnon] lgLIf0f uL lbPsf] emfjxnfO lgLIf0f kltsfdf clen]v uL emfj pk

plrt sfafxL gu]sf] ddt clen]v vftf gfv]sf] sfo ljj0f tof uL sdrfLxnfO clwsf

lhDd]jfL lbgkg]df sfo ljj0f tof uL lhDd]jfL glbPsf] cfl+ys sff]afsf] +lIfKt jflifs

k|ltj]bg tof uL tfns sfofnodf gk7fPsf] vlb OsfO u7g gu]s]f dfhbf lr tof

gu]sf] tnjL k|ltj]bg kflt gu]sf] cflys sfoljlw lgodfjnL eQmfgL ubf vrsf lan ekfOx

lnln]jf 9Eumln] flv eQmfgL hgfpg] 5fk nufpgkg]df f] d]t u]sf] b]lvPg k|rlnt lgoddf

ePsf a Jojyfsf] kfngf uL ljQLo hjfkmb]xLtfnfO b[9 agfpg sfofnosf] Wofg hfg hL

b]lvG5

2 dNo clej[l4 s M fjhlgs vlb P]g )^ sf] bkmf ( df fjhlgs lgsfon] =) xhf kofF

eGbf a9L dNosf dNo clea[l4 s nfUg] dfnfdfg vlb ubf cfGtls fhj sfofnoaf6 yfoL

n]vf gDa dNo clea[l4 s btf k|df0fkq k|fKt u]sf JolQm kmd +yf jf sDkgLaf6 dfq vlb

ugkg]5 eGg] JojyfnfO sfofnon] kfg ljndf ) xhfeGbf dflysf dfg ljn 6qmfO vlb u]sf]

b]lvPsf]n] sfofnon] P]gdf tf]lsPsf] sfolalwsf] klkfngf ug]tkm Wofg lbgkb5

3 lhGL M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ adf]lhd lhGL lgLIf0f k|ltj]bg k|fKt

ePkl5 sfofno k|dvn] Totf] k|ltj]bg Ps k|lttfns sfofnodf k7fpg kg] pNn]v 5 sfofnon]

k]z u]sf] lhGL lgLIf0f k|ltj]bgsf] slkmot dxndf pNn]v ePsf ddt xg Sg] dfnfdfg

ddt ugkg] ddt xg gSg] dfndfgx lnnfd ljlqmsf] sfjflx cuf8L a9fO lhGL DaGwL

JojyfnfO rt bt agfpg kb5 sfofnon] lhGL lgLIf0f k|ltj]bg k]z gu]sf] xFbf lhGL

DklQ s] slt stf] cjyfdf 5g egL olsg ug lsPg

4 fdflhs n]vfkLIf0f M yflgo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] klR5]b

adf]lhd ufpFkflnsf Pj+ DalGwt j8fdf uPsf fdfg tyf cGo cgbfg vr flassf

uf=lj== xsf] d]t DalGwt lgsfoaf6 k|efjsfL cgudg dNofIacuteg xgkg] b]lvof] fy

fdflhs kLIf0f sfolalw )^amp fjhlgs gjfO sfolalw )^amp sf] Jojyf cgf p==

tyf nfeu|fxL dx tyf cGo +3 +yfxaf6 ePsf sfdxsf] d]t fdflhs n]vfkLIf0f k]z

ugkb5

5 lk|mh M cflys sfoljlw lgodfjnL )^$ sf] lgod cgf jiffGtdf afFsL x]sf] sd

=amp$$^ndash j+lrtsf]ifdf bflvnf ugkb5

6 wf6L M cflys sfoljlw lgodfjnL )^$ sf] lgod ^ adf]lhd wf6Lsf] |]tf cBfjlws uL

fVgkg]df wf6L DaGwL sg gt]itf gx]sf] a+s 6]6d]G6sf] cfwfdf =$ampndash wf6L

dfHbft b]vfOPsf] 5

7 ljn ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod $ adf]lhd ljZjflgotf b]lvg] uL vr

ugkg]df f] a]u 8udf df6f]n] k] jfkt =)))ndash vr n]v]sf]df cfjZos ki6ofO k]z ugkg]

b]lvof]

8 bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod $amp adf]lhd lhGL fdfgsf] bflvnf

+If0f xgkg]df f]a]u ld|fgu9 kz jfYo s]Gb|nfO s[lqd uefwfg fdu|L vLb ug k|=jf=k|f=

cGf pn xsnfO =(())ndash k]ZsL lbPsf]df bflvnfsf] k|df0f k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 319

81 cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ adf]lhd cfjZos lan ekfO fvL vr

ugkg]df ]z k|fb ofbjn] =amp(amp)ndash sf] lan fvL =$amp)ndash zf]wegf lnPsf]n] a9L lnPsf]

=)amp)ndash cnpk ugkg] b]lvof]

9 uof]hgf M fjhlgs vLb lgodfjnL )^$ sf] lgod adf]lhd kfdz ]jfsf] nfut cgdfg

ljj0f fVgkg] Jojyf 5 sg klg k|ltkwf gufO fjhlgs vLb lgodfjnL )^$ sf] lgod

amp adf]lhd dfHhbf rLs[t Ps kfdzbftfaf6 ld|fgu9sf] gu ko6g k|a4g uof]hgf tof

u] jfkt =(($)ndash eQmfgL u]sf] b]lvof] kfdz bftfaf6 k]z ePsf] lkf]6 cWoog ubf

fdfGo 8f6f sn]Szg ulPsf] ) k[i7sf] dVo k|ltj]bg $ k[i7sf] fdfGo kgMlgdf0f ugkg]

ljj0f k]z u]sf] 5 eljiodf gu ko6g k|j4gsf] dfubzg xg] uL ljz]if of]hgf tof ePsf]

gkfOPsf]n] vrsf] pkb]otf b]lvPg

10 sfoqmd M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ cgf gD vrsf] dfkb08 kf

ugkg] Jojyf 5 ljleGg $ nlIft sfoqmd ~rfng ug ljleGg Nsj tyf +yfnfO

=^))ndash k]ZsL lbO sfoqmd ~rfng u]sf] kfOof] a sfoqmddf Psktf xg] uL vrsf

dfkb08 tf]s] sd eQmfgL ugkg]df k|lzIf0f eQfjfkt k|ltlbg =)))ndash Dd tyf k|ltj]bg

n]vg =^)))ndash Ddsf lan +yfn] k]z uL km5of6 ug] u]sf]] b]lvof] $ sfoqmd )) eGbf

a9L +yfaf6 ~rfng ufO sfoqmd DkGg b]vfPsf]df pkof]u pknAwLsf] dNof+sg Pjd

cgudg xgkg] b]lvof]

11 lgdf0f sfo M 7nf kjfwf ljsf sfoqmd cGtut s+sfnL b]jL dlGbb]lv lgafDdsf] 8s

9nfg ug =($^^ndash sf] nfut cgdfg tof uL af]nkq cfXjg ePsf]df b]lvPsf Joxf]f

b]xfo cgf 5g M

111 af]nkq bflvnfdWo] aeGbf sd =ampUuml 36] =^($))ndash df sfd ug] uL af]nkq k]z ug]

lgdf0fstf fdhfgsL sG6laquoSgn] Demftf ug gcfPsf] bf]|f] af]nstf ek]Gb| sG6laquoSgn] $^=ampUuml

36L saf]n uL =$amp^ampndash saf]n u]sf]df lghn] klg Demftf ug gcfPsf]n] t]|f] 36Ljfn

=)Uuml 36L saf]n =^)()ndash ug] l+x sG6laquoSgnfO )amp$) df Demftf uL sfd

lbPsf]df )amp$ DkGg ugkg] sfd xfnDd DkGg u]sf] b]lvPg eg] lghsf] sfoDkfbg

hdfgtsf] Dofb d]t yk u]sf] kfOPg oaf6 dodf sfd gxg] hf]ldv j[l4 xg] b]lvPsf] 5

xfnDd lghnfO rfyf] lgordf lanDdaf6 =)^ndash eQmfgL ePsf] 5

112 fjhlgs vLb P]g )^ sf] bkmf ^ cgf af]nkq k]z uL Demft ug gcfpg] lgdf0f

JojfoLnfO sfnf]rLdf fVg lgodfjnLsf] lgod $ cgf fdhfgsL sG6laquoSg ek]Gb|

sG6laquoSgnfO fjhlgs vLb cgudg sfofnodf n]vL k7fpg kg]df f] ePsf] 5g ztsf]

pNn+3g ug]nfO sfafxL ugkb5

113 pkf]Qm lgdf0f JojfoLnfO sfofnon] Demftf ug af]nfPsf] tyf lghxn] Demftf ug

gdfg]sf] cfwf k|df0f j]u t]|f] 36LjfnnfO sfd lbFbf =$$$)ndash sfofnonfO a9L vr

Jooef k]sf] b]lvof]

114 fjhlgs vLb lgodfjnL )^$ sf] lgod adf]lhd af]nkq jLsf gug] lgdf0f JojfoLsf]

sfoDkfbg hdfgt hkmt ugkg]df xfnDd hkmt gu]sf]n] fdhfgsL sG6laquoSgn] fv]sf] gu

hdfgt =)))ndash tyf ek]Gb| sG6laquoSgn] )amp$ Dd Dofb x]sf]] k|e a+ssf] =)))ndash

hdfgtsf] Dofb dfKt xFbfDd sfofnon] a]jftf uL a]sf] xFbf DalGwtnfO pQbfoL agfO

=$))))ndash hdfgt hkmt uL fhj bflvnf ugkg] blvof]

12 kjlgwflt Ifltklt M sfofno ejg lgdf0fsf nflu =($$)ndash sf] nfut cgdfg tof uL

af]nkqsf] dfWodaf6 ldlt )amp$ df DkGg ug] uL =($$))ndash df Ps sG6laquoSgFu

)amp$) df Demftf ePsf] 5 o sfdsf] nflu rfyf] lgordf lanDd =amp)$ndash eQmfgL

es] klg dodf sfo DkGg ePsf] 5g Dofb yksf] k|s[of d]t gx]sf] pQm lgdf0f

JojfoLnfO fjhlgs vLb P]g lgodfjnL )^$ sf] lgod ) cgf Dofb yk gePsf]n]

lgod adf]lhd Dofb yk gePsf] cjlwDd k|ltlbg )=)Uuml bn] kjlgwflt Ifltklt nufpg

kg] b]lvof]

13 pkef]Qmf ldlt M cflys sfoljlw lgodfjnL )^$ sf] lgod $ adf]lhd ljZjflgotf xg]

uL vr ugkg]df amp lgdf0f sfo pkef]Qmf ldltaf6 ufPsf]df sfo DkGg gxb cwf] sfd fvL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 320

kmkmfs ePsf] b]lvPsf]n] pQm sfddf ePsf] vrsf] pkfb]otf x]sf] eGg lsPg fjhlgs

vLb lgodfjnL )^$ sf] lgod (amp=^ cgf pkef]Qmf ldltaf6 ePsf] sfdsf] cgdf]bg k|df0f

d]t gfvL cwf] sfd u] ufPsf]df sfd kf ug nufpg kg] b]lvof]

131 cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ cgf ltkyenofO sd eQmfgL ugkg]df

j6f lgdf0f sfo u]afkt pkef]Qmf ldltnfO sd eQmfgL ubf Demftf eGbf a9L sd eQmfgL

ePsf] b]lvPsf]n] sfd lkmfl tyf eQmfgLsf] cfb]z lbg]nfO pQbfoL agfO =amp))ndash cn

xgkb5

132 fjhlgs vLb lgodfjnL )^$ sf] lgod adf]lhd sfoDkGg ug ufpg kg]df pkef]Qmf

ldltaf6 ePsf sfdsf] sfoDkGg k|ltj]bg tof ePsf] b]lvPg oaf6 eP u]sf] sfdsf]

ki6ofO xg s]g oL ki6ofO a]u =^(ampampndash eQmfgL u]sf]df DalGwt lgsfon] cgudg

dNofIacuteg ugkg] b]lvof]

14 k|f]Tfxg eQf M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ cgf Lt ku] gku]sf] olsg

u]dfq vrsf] eQmfgL uL n]vf fVgkb5 lgldQ sfosfLnfO dfls =$))ndash k|f]Tfxg eQf

lbg] u]sf]df =))ndash eQf lbg ldNn] cfwf k|df0f k]z ugkb5

15 kfdz ]jf M cflys sfoljlw lgodfjnL )^$ sf] lgod $ cgf clwsf k|fKt clwsfLn]

vr ubf ldtJooLtf tyf vrsf] cflrTonfO d]t dWo]gh fv] vr ugkb5 eGg] Jojyf

x]sf]df sfofnon] cfjZostfsf] klxrfg guL cGo ]jf zNs zLifsaf6 kflgtlds jk Ps

clwaQmfnfO dfls =))ndash sf bn] aifeLdf sNf ))))ndash eQmfgL u]sf] b]lvof]

sfofnonfO kf aif eL sfggL kfdz lng cfjZos kg] xf] of cfjZstf cgf k6s] kdf

lng ldtJooL k|efjsfL xG5 eGg] sfnfO ki6ofFO ug] cfwf a]u oL cldtJooL 9+uaf6

aifeLsf] Demftf uL vr n]v]sf] dgflj gb]lvPsf] xFbf cfjZos ki6ofO k]z ugkb5

16 lan ekfO M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df

vr ubf vrsf] lan ekfO lxt n]vf fVg kg] Jojyf 5 sfofnon] cltly Tsf jfkt

=(^)ndash vr n]v]sf]df cfjZos lan ekfO k]z ePsf] b]lvPg lan ekfO a]u vr n]v]sf]

sd cn xgkb5

17 klifb vr M gu klifbsf] lg0fo cgf =))))ndash klifb vrsf] Ldf x]sf]df sfofnon]

=^ampndash klifb vr n]v]sf] xFbf klifbn] tf]s]sf] jh]6 LdfeGbf a9L vr u]sf]

=amp)ndash lgodDdt b]lvPg

171 gu klifbsf] vfhf tyf vfgf vr jfkt k]z ePsf] =()))ndash sf] ljndf ldlt pNn]v gePsf]

xFbf pQm vrsf] oyfytf Plsg ug lsPg eQmfgL ePsf] lan jftljs ePsf] k|df0f k]z

xgkb5

172 gu klifbdf vl6Psf sdrfLnfO cGo eQf zLifsaf6 =))))ndash eQmfgL lbPsf]df vr

n]Vg ldNg] cfwf k|df0f k]z ePg zLifs kms kfL vr n]v]sf] sd lgodDdt b]lvPg

173 PsLs[t of]hgf thdf ldltsf bo ^ hgf $ fhlglts bnsf k|ltlglwxnfO d]t

=))))ndash eQmfgL u]sf]df vr lngkfpg] cfwf k]z ePg

18 s M cfo s P]g ) sf] bkmf cgf eQmfgLsf] gtf]tdf ssectf ugkg] clu|d s ssectf uL

fhj bflvnf ugkb5 sfofnon] laleGg eQmfgLdf =$^(ndash j8f g+= ( tkm ^$ndash

ljgktkm =())ndash clu|d s ssectf uL bflvnf u]sf] b]lvPg lgodfgf ssectf ugkg] s

fhj bflvnf ugkb5

19 dNo clej[l4 s M dNo clej[l4 s P]g ) sf] bkmf amp-_ adf]lhd btf ePsf] JolQmn] sg

jt jf ]jf cfklt ubf s clws[tn] tf]s]sf] cGoyf jLs[t ePb]lv afx]s vlbstfnfO cgrLndash

s -_ adf]lhdsf] 9fFrfdf s jLhsf hfL ugkb5 ToL s jLhs hfL ubf jLhs

g+= lk|G6]8 xgkg] s]d]6 gePsf] xgkg] pNn]v 5 sfofnon] OGwg vlb afkt Ps cfon 6f]nfO

=)^^(ndash d=c= s eQmfgL u]sf]df s jLhsdf ldlt tyf jLhs gDa d]t pNn]v gePsf]

xFbf d=c=s dfof]hgsf] k|df0f k]z ugkb5 TouL blnt hghflt pTyfg s]Gb| +yfaf6 hfL

ePsf] d=c=s jLhsdf jLhs gDa bf]xf]f] k|LG6 ePsf] xFbf pQm FyfnfO eQmfgL u]sf] d=c=

s =()))ndash sf] d=c=s dfof]hgsf] k|df0f k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 321

20 pkef]Qmf ldlt M fjhlgs vlb lgodfjnL )^$ sf] lgod (-_ df pkef]Qmf ldlt jf

nfeu|fxL dbfon] x]s lstfsf] sfdsf] cfO6d jfOh dNofIacuteg uL f] cgfsf] ljn ekfO

vr k|dfl0ft ug] cGo sfuhft Totf] ldlt jf dbfosf] a7sjf6 cgdf]bg ufO DalGwt

lgsfodf k]z ugkg] Jojyf 5 sfofnon] laleGg pkef]Qmf ldltdfkmt laleGg sfox

ufPsf]df pkef]Qmf ldltn] u]sf] vrsf] cf+lzs ljnekfO Psdi6 dNodfq vn]sf] k|fljlws

dNofIacuteg tyf f]xL cgksf] sfo DkGg k|ltj]bgsf] cfwfdf eQmfgL lbPsf] kfOof] lgodfjnLsf]

k|fjwfg cgf sfofnojf6 of]hgfsf] dNofIacuteg uL do dodf pkef]Qmf ldltsf] vrsf]

ljnekfOsf] cgudg ug] ldltaf6 vrsf] cgdf]bg ufO ljj0f k|fKt ug] fjhlgs kLIf0f

ufP dfq of]hgf kmkmfs ugkb5

21 fdflhs Iff eQf M fdflhs Iff sfoqmd ~rfng sfolalw )^( sf] cgrL ()

cgf sfofnon] fdflhs Iff ljt0f sfonfO Jojlyt ugsf nflu nfeu|fxL dn vftf

tyf cGo ljj0fx tof ugkb5 sfofnon] fdflhs Iff eQf gubdf ljt0f ug] k|fo

a hf] ekfO NofKr] k|of]u ePsf] b]lvof] sfofnon] fdflhs Iff eQf a+saf6 ljt0f ugsf

nflu tGt k|lqmof cl3 a9fpg kb5

22 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf

gukflnsfsf] gfddf o jifsf] k]ZsL afFsL =((ndash j8f g+= df =))))ndash

k]ZsL afFsL x]sf] 5 lgodfjnLsf] Jojyf cgf k]ZsL km5of6 ug]tkm sfofnosf] Wofg

hfgkb5

23 fhjsf] |]tf M yfgLo jfoQ zfg lgodfjnL )^ sf] efu ^ sf] cgrL $ lgod amp)

+u DalGwt dfnkf]t +sng JojyfnfO sfofnon] k|efjsfL sfofGjog u]sf] b]lvPg

fhjsf] clen]v fVbf d=n]=k=kmf=g+= ) fhj cfDbfgLsf] blgs uf]Zjff vftf )-s_ fhj

cfDbfgLsf] blgs gub k|fKt vftf )-v_ fhj cfDbfgLsf] blgs as efr vftf fhj

cfDbfgL as gubL lstfa -s_ fhjsf] as lxfa ldnfg ljj0fsf] 9fF+rfdf clen]v fVgkg]df

pNn]lvt sg clen]v fv]sf] kfOPg sfofnon] lb lgoGq0f vftf tof gu]sf] xFbf slt 7]nL

lb 5kfPsf] xf] slt 7]nL k|of]u uL slt afFsL x]sf] egL olsg ug lsPg fhjsf]

cBfjlws |]tf fVg]tkm sfofnosf] Wofg hfgkb5

24 wf6L M sfofnon] wf6L DaGwL |]tf tof gu]sf] xFbf a+s 6]6d]G6 cgf o sfofnosf] ut

cf=j=af6 lhDd]jfL f]sf] =^(()ndash o cf=a=df k|fKt =((^(^ndash wf6L lkmtf

=ndash uL cf=j=sf] cGtdf $)(ndash wf6L afFsL b]lvof] sfofnon] tf]lsP

adf]lhdsf] 9fFrfdf wf6Lsf] |]tf tof uL |]tf cBfalws ugkb5

25 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 k|f]Tfxg eQf eQmfgL lnP kl5 klg j8f g++= sf lrjn] cWoIftf

eQf jk =)))ndash j8f g++ ( sf lrjn] =)))ndash eQmfgL lnPsf] b]lvof] bf]xf]f]

eQf jfkt eQmfgL lnPsf] sd cn xgkb5

26 fdflhs kLIf0f M yflgo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] klR5]b

adf]lhd ufFpkflnsf Pj+ DalGwt j8fdf uPsf fdfg tyf cGo cgbfg vr flassf uf=lj==

xsf] d]t DalGwt lgsfoaf6 k|efjsfL cgudg dNofIacuteg xgkg] b]lvof] fy fdflhs kLIf0f

sfolalw )^amp fjhlgs gjfO sfolalw )^amp sf] Jojyf cgf p== tyf nfeu|fxL dx

tyf cGo +3 +yfxaf6 ePsf sfdxsf] d]t fdflhs n]vfkLIf0f k]z ugkb5 j8fdf

uPsf fdfg tyf cGo cgbfg vr flassf uf=lj==n] fjhlgs lgdf0f DaGwL j6f sfd

=(^^))ndash df ufPsf]df fdflhs n]vfkLIf0f tyf sfo DkGg k|ltj]bg k]z guL dNofIacuteg

dfq k]z ePsf] xFbf DalGwt lgsfoaf6 k|efjsfL cgudg dNofIacuteg ugkg] b]lvof] fy ljleGg

j6f u sfL +3 +yfxaf6 ePsf] nlIft au DalGwt =amp)ndash sf] k|jwgfTds

sfoqmdxsf] d]t k|efjsfltf olsg ugkb5

b]jfk ufpF ljsf ldlt

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 322

27 eQmfgL afFsL M cflys sfoljlw lgodfjnL )^$ sf] lgod $) cgf eQmfgL afFsL sRRffjfL

k|dfl0ft u] dfq ut jifsf] bfloTj eQmfgL ugkb5 sfofnon] ljBfnonfOnfO )amp fnsf]

=amp)))ndash eQmfgL u]sf]df eQmfgL afFsLsf] sRrfjfL k|dfl0ft u]sf] b]lvPg eQmfgL afFsLsf]

sRrfjfL a]u ut jifsf] vr rfn cflys jifsf] ah]6 eQmfgL ePsf] lgodDdt b]lvPg

28 sfo DkGg k|ltj]bg M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp cgf pkef]Qmf

ldltaf6 ePsf] sfdsf] sfoDkGg k|ltj]bg tyf fdflhs n]vfkLIf0f k|ltj]bg d]t k]z

guL sne6 lgdf0f u]sf] elg pkef]Qmf ldltsf cWoIfnfO =^))))ndash eQmfgL lbPsf]

lgodDdt b]lvPg

29 lan ekfO M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df

vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 afn e]nf vr u]sf] egL =^)))ndash

eQmfgL u]sf]df =^^ndash sf] dfq ljn k]z ePsf] xFbf al9 eQmfgL ePsf] =(ampndash cn

xgkb5

30 pkef]Qmf ldlt M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp df pkef]Qmf ldlt jf nfeu|fxL

dbfon] x]s lstfsf] sfdsf] cfO6d jfOh dNofIacuteg uL f] cgfsf] ljn ekfO vr

k|dfl0ft ug] cGo sfuhft Totf] ldlt jf dbfosf] a7saf6 cgdf]bg ufO DalGwt lgsfodf

k]z ugkb5 lgsfodf k]z ugkg] Jojyfsf] k0f sfofGjog u]sf] kfOPg sfofnon] laleGg

pkef]Qmf ldltdfkmt laleGg sfox ufPsf]df pkef]Qmf ldltn] u]sf] vrsf] cf+lzs ljnekfO

Psdi6 dNodfq vn]sf] k|fljlws dNofIacuteg tyf f]xL cgksf] sfo DkGg k|ltj]bgsf] cfwfdf

eQmfgL lbPsf] kfOof] lgoddf ePsf] Jojyf adf]lhd pkef]Qmf ldltn] u]sf] sfdsf] ljn

ekfO vr k|dfl0ft ug] cGo sfuhft Totf] ldlt jf dbfosf] a7sjf6 cgdf]bg ufO k]z

ug nufpg kb5

31 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod cgf lhGL bflvnf ugkg]

Jojyf x]sf] 5 sfofnon] vlb u]sf] =))))ndash sf] df]6fOsn =)))))ndash sf]

kmlgr lhGL bflvnf u]sf] b]lvPg vlb ulPsf otf lhGL fdfg bflvnf u]sf] k|df0f k]z

xgkb5

32 s M cfo s P]g ) sf] bkmf cgf eQmfgLsf] gtf]tdf ssectf ugkg] clu|d s ssectf uL

fhj bflvnf ug kb5 sfofnon] laleGg eQmfgLdf =^$ndash clu|d s ssectf uL bflvnf

u]sf] b]lvPg lgodfgf ssectf ugkg] s fhj bflvnf ugkb5

33 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo ePcgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

34 lan ekfO a]u eQmfgL M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf]

lgod (-_ df vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofno fdfg vlb

jfkt =)))ndash vr n]lv eQmfgL lbPsf]df ljn k]z gePsf] xFbf f] sd cn ugkb5

35 k]ZsL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf

gukflnsfsf] gfddf ut ljut jifsf] k]ZsL afFsL =$(ndash x]sf] 5 o jifsf] k]ZsL

afFsL =$))))ndash x]sf] 5 lgodfjnLsf] Jojyf cgf k]ZsL km5of6 ug]tkm sfofnosf]

Wofg hfgkb5

eujfgk ufpF ljsf ldlt

36 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod cgf lhGL bflvnf ugkg]

Jojyf x]sf] 5 sfofnon] vlb u]sf] =ndash sf] kfOk =)amp))ndash sf] sDKo6 lhGL

bflvnf u]sf] b]lvPg vlb ulPsf otf lhGL fdfg bflvnf u]sf] k|df0f k]z xgkb5

37 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 323

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd

cn xgkb5

38 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf ufpF ljsf

ldltsf] gfddf ut ljut jifsf] k]ZsL afFsL =))ndash x]sf] 5 o jifsf] k]ZsL afFsL

=()))ndash x]sf] 5 lgodfjnLsf] Jojyf cgf k]ZsL km5of6 ug]tkm sfofnosf] Wofg

hfgkb5

sf]rjf ufpF ljsf ldlt

39 lan ekfO M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df

vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] |]tf tof u] jfkt

=))))ndash eQmfgL lbPsf]df ljn k]z ePsf] b]lvPg lan ekfO a]u eQmfgL lbPsf] sd cn

xgkb5

40 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

41 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf ufpF ljsf

ldltsf] gfddf ut ljut jifsf] k]ZsL afFsL =())ndash x]sf] 5 o jifsf] k]ZsL afFsL

=^))ndash x]sf] 5 lgodfjnLsf] Jojyf cgf k]ZsL km5of6 ug]tkm sfofnosf] Wofg

hfgkb5

ljgk ufpF ljsf ldlt

42 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod cgf lhGL bflvnf ugkg]

Jojyf x]sf] 5 sfofnon] vlb u]sf] =)))ndash sf] kmlgr lhGL bflvnf u]sf] b]lvPg

vlb ulPsf otf lhGL fdfg bflvnf u]sf] k|df0f k]z xgkb5

43 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf ufpF ljsf

ldltsf] gfddf o jifsf] k]ZsL afFsL =)))ndash x]sf] 5 lgodfjnLsf] Jojyf cgf

k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =amp sf]8 nfv amp xhf a]h km5of6 ug afFsL x]sf]

5 f] dWo] cn ugkg] =amp nfv amp) xhf lgoldt ugkg] =sf]8 amp nfv ^ xhf k]ZsL =

sf]8 nfv (( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 324

sf]xlNj gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft =amp nfv ( xhf of] jifsf] cfo =^ sf]8 nfv ampamp

xhf d]t =^ sf]8 ^) nfv ^ xhf cfDbfgL ePsf]df =$ sf]8 ( nfv ( xhf vr eO =

sf]8 ^ nfv amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 DklQ xtfGt0f M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpkflnsf jf gukflnsf u7g xbf f]leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] Jojyf 5 oL xtfGt0f xg] Dk0f DklQsf]

clen]v tyf lhGL nut vftf )amp$ cfleq yfgLo txn] tof uL k|ltj]bg fjhlgs

ugkg] Jojyf 5 n]vfkLIf0f cjlw )amp$ sfltsleq o ufpFkflnsfn] fljs ufpF ljsf

ldltdf x]sf] lhGL DklQ ufpFkflnsfsf] gfddf xtfGt0f ePsf] kfOPg DklQ xtfGt0f

gxFbf xfpg] bkof]u xgSg] b]lvPsf] 5 u7g cfb]z jdf]lhd ufpFkflnsfn] fljs ufpF ljsf

ldltn] pknJw ufPsf ljj0faf6 b]lvPsf lhGL fdfgx f] ljj0f pNn]v gePsf DklQx

d]t olsg uL jfldTjdf lngkg] b]lvG5

2 ljifout sfo M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

df ufpFkflnsf jf gukflnsfsf] If]qleq k]sf xfn ljifout dGqfno jf sfL lgsfoaf6

~rfng eO cfPsf yfgLo tsf sfofnox +rgf rn crn DklQ +rgf htf ljsf

lgdf0f cfof]hgfx cflb ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg]5 oL xtfGt0f xg]

Dk0f DklQsf] clen]v tyf lhGL nut vftf )amp$ cfleq yfgLo txn] tof uL k|ltj]bg

fjhlgs ugkg] Jojyf 5 yfgLo txdf x]sf otf DklQ cfof]hgf nufotsf +rgfxsf]

nut tof uL o gukflnsfn]] fjhlgs u]sf] b]lvPg u7g cfb]z jdf]lhd gukflnsfn]

otf DklQsf] nut cBfjlws ugkb5

3 e|d0f clen]v M e|d0f vr lgodfjnL )^$ sf] lgod $ lgod cgf e|d0f oyfDej

sd vlrnf] jf6f] jf fwgaf6 ugkg] uL sdrfLnfO sfhdf v6fpgkg] cgrLndash^ sf] 9fFrfdf

clen]v fVgkg] r]s lni6af6 cgudg ugkg] e|d0fdf v6fOPsf] sdrfLsf] blgs eQf tyf

vr sd eQmfgL ug cufl8 e|d0fsf] sfo k|ult af]df e|d0f k|ltj]bg k]z xgkg]df k|ltj]bg j]u

vr n]Vg] u]sf] 5 fy cgudgdf hfFbf r]s lni6 d]t k|of]udf Nofpg kg] b]lvG5 e|d0f vr

lgodfjnL )^$ cgrLndash^ sf] 9f+rfdf sfofnon] clen]v fVg] gu]sf] sfoqmd e|d0fsf]

p2]ZojLr tfnd]n gldnfpg] tyf k|ltj]bg glbg] u]sf] d]t kfOof] k|ltj]bg clen]v k|0ffnLdf

tTsfn wf xgkb5

4 a]h nut M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf

vftf ~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf

gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL

tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL

km5of6 tyf a]h DkLIf0f sfo ugkb5 ufp+kflnsfdf a]h clen]v k]ZsL jfFsLsf] clen]v

fv]sf] 5g fljssf ufpF ljsf ldltdf ljutdf lbPsf] k]ZsL =^$amp(ndash km5of6 ug]tkm

sfofnosf] Wofg hfgkb5

5 s bflvnf M cfo s P]g ) sf] bkmf cgf eQmfgLsf] gtf]tdf ssectf ugkg] clu|d s

ssectf uL fhj bflvnf ug kb5 ljleGg $ uflj tyf gukflnsfn] eQmfgLdf =amp$ndash s

ssectL uL bflvnf u]sf] b]lvPg lgodfgf ssectL ugkg] s sd cn uL bflvnf ugkb5

6 lxfj ldnfg M o gukflnsfn] cflys jifsf] cflys ljj0fdf b]vfPsf] lxfa ldnfg

=ampndash vrsf] k|df0f k]z ugkb5

7 a+s dfHbft M यस न पा ल शिरषगत रपमा बक नगदी शबशनयोजन बजट बख पशकक शबबरण र बााशक बजट खलन

गरी शरकता राशखएको पाOPन lhDd]jfL lcfPsf] गत वरषको मौजात यस वरषको आनतरीक आय बक कटटमनट

शजनसी खाता तथा शनरीकषण परशतबदन आशद शबबरण पि नभएकोल अलया रकम र आनतरीक आय यशकन गनष नसशकएको

र असाढ मसानतको बक मौजदात पशन बक शभडान गनष नसशकएको cjyf 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 325

8 sfoljlw tofL M o gukflnsfn] o cflys jifdf ljleGg sfofljlw lgdf0f ugsf] nflu

=amp$^)ndash vr u]sf] b]lvof] sfofljlw k|ltj]bg n]vfkLIf0fdf k]z gePsf]n] vrs] olsg ug

lsPg sfofljlw k|ltj]bg k]z ugkb5

9 lan ekfO+ M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ vr+sf]

lan ekfO+ lxtsf] n]vf fVgkg]+ pNn]v 5 sfof+nonfO+ of] jif+ ljleGg sfo+qmd ~rfng ug+

JolQm kmd+ lgsfoxnfO+ vr+sf] lan ekfO+ j]u -amp))ampndash eQmfgL u]sf] 5 pQm vrsf

DaGwdf ljn ekfO k]z गनषपन cGoyf cn ugkb5

10 cfos M cfos P]g ) sf] bkmf ( df tf]lsPsf] eQmfgLdf clu|d s ssectf ug]+kg]+

Jojyf 5 o jif+ sfof+non] ljleGg fdu|L 9jfgL uL eQmfgLdf ssectL ug+kg]+ cfos -

45020ndash ssectL u]sf] kfOPg तसथष साबशनित बयशिसाग असल गरी अशबलमव राजकव दाशखला ugkb5

11 ljn ekfO M fdflhs Iff eQf k|fKt ug] JolQmxsf] clen]v lxt DalGwt JolQmn] aem]sf]

ekfO k]z xgkg]df f]sf] clen]v सामाशजक सरकषा शवतरण तरष का कनपनी शवतरण भरपाई पि हन

नआएकोल उि रकम र amp$amp^)))ndash शवतरण भए नभएको यशकन गनष साशकएg pQm clen]v ekfO

k]z xgkb5

111 sfof+non] of] jif+ ljleGg zLif+saf6 ljleGg sfo+qmd ~rfng ug+ JolQm kmd+ lgsfoxnfO+

vr+sf] lan ekfO+ j]u amp)ndash eQmfgL u]sf] 5 pQm vrsf DaGwdf ljn ekfO k]z गनषपन

cGoyf cn ugkb5

12 s M cfos P]g ) sf] bkmf ( df tf]lsPsf] eQmfgLdf clu|d s ssectf ug]+kg]+ Jojyf

5 o jif+ sfof+non] eQmfgLdf ssectL ug+kg]+ clu|d cfos -$amp)) ndash ssectL u]sf] kfOPg

pQm sd cn ul _lrtsf]if bflvnf ug+kb+5

बछनपरवा ufpF ljsf ldlt

13 k|f]Tfxg eQfM dlGqklifbaf6 )ampamp df a uf=lj== lrjxnfO z tnjdfgsf] )

k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf tnjsf] ) k|ltztsf] eQfsf]

cltlSt fljs uf=lj==sf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o

uf=lj==df sfot uf=lj==lrjn] cWoIf k|f]Tfxg eQf ()))ndash eStfgL lnOPsf] kfOof]

bf]xf]f] eQf ljwf lbPsf] b]lvPs]n] cn uL a]h vftfdf bflvnf ugkb5

14 ljn ekfO+ M yfgLo lgsfo cfly+s k|zfg lgodfjnL )^$ sf] lgod $^[ df vr+ ubf+ vr+sf]

lan ekfO+ lxtsf] n]vf fVgkg]+ pNn]v 5 sfof+nonof] jifljleGg zLif+saf6 lgDg jdf]lhd

ljleGg sfo+qmd ~rfng ug+ JolQm kmd+ lgsfoxnfO+ vr+sf] lan ekfO+ j]u -$ndash eQmfgL

u]sf] 5 pQm vrsf DaGwdf ljn ekfO k]z गनषपन cGoyf cn ugkb5

रवमपरवा ufpF ljsf ldlt

15 k|f]Tfxg eQf M dlGqklifbaf6 )ampamp df a uf=lj== lrjxnfO z tnjdfgsf] )

k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf tnjsf] ) k|ltztsf] eQfsf]

cltlSt fljs uf=lj==sf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o

uf=lj==df sfot uf=lj==lrjn] cWoIf k|f]Tfxg eQf =)))ndash eStfgL lnOPsf] kfOof]

bf]xf]f] eQf ljwf lbPsf] b]lvPs]n] cn uL a]h vftfdf bflvnf ugkb5

16 sM cfos P]g ) sf] bkmf ( df tf]lsPsf] eQmfgLdf clu|d s ssectf ug]+kg]+ Jojyf

5 o jif+ sfof+non] $ eQmfgLdf ssectL ug+kg]+ cfos -$^amp$Y s66f u]sf] kfOPg pQm

sd cn ul bflvnf ug+ kb+5

cafd ufpF ljsf ldlt

17 k|f]Tfxg eQfM dlGqklifbaf6 )ampamp df a uf=lj== lrjxnfO z tnjdfgsf] )

k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf tnjsf] ) k|ltztsf] eQfsf]

cltlSt fljs uf=lj==sf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 326

uf=lj==df sfot uf=lj==lrjn] cWoIf k|f]Tfxg eQf ()))ndash eStfgL lnOPsf] kfOof] bf]xf]f]

eQf ljwf lbPsf] b]lvPs]n] cn uL a]h vftfdf bflvnf ugkb5

18 cfGtls n]vfkLIf0f M कथाशनय सरकार सनचालन ऐन २०७४ sf]दरा ७७ र ७८ cgf sfofnon] cfGtls

n]vfkLIf0f आनतरीक लखापररकषण गराउनपन वयवकथा रहको छ साथसाथ आ ल प बाट lgs]sf] a]h clGtd

n]vfkLIf0f xgeGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ug kg]df k|df0f

k]z uL jf cn pk ugkg]df cn pk uL a]h nut ssectf ufpg kg] Jojyf 5 यस

कायषलय को आलपिाखा तोकतापशन परभाबकारी भएको दशखएन तसथष यस आब मा आलप भई आशथषक

कारोबार उपर शटपपशण या सझाब परकतत गरको पाईएनआशनतरक लखापरीकषणवाट औलयाइएको =1105734dividendash

शनयमानसार रछयौट गनषपदषछ

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =$ sf]8 nfv ^( xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] =( nfv ( xhf lgoldt ugkg] =$ sf]8 ^$ nfv $) xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 327

dxfu8LdfO gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jifsf] dfHbft = nfv ^ xhf of] jifsf] cfo = sf]8 $ nfv

xhf d]t = sf]8 ^ nfv amp xhf cfDbfgL ePsf]df = sf]8 amp nfv amp xhf vr eO =

sf]8 $^ nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs _g ubf ubf fljs

ufpFljsf ldlt tyf ufpFkflnsfn] cfo Joosf] dfHbft k|ult tof gu]sf] jLs[t sfoqmdx

hfFrkf gu]sf] cgudg pkof]u pknJwL DaGwdf dNofIacuteg gu]sf] sfofnon] lhGL lgLIf0f

uL k|ltj]bg dfly sfjflx gu]sf] fhj k|flKt jf cfDbfgLsf] lb lgoGq0f vftf gfv]sf]

tfns sfofnon] lgLIf0f uL lbPsf] emfjxnfO lgLIf0f kltsfdf clen]v uL emfj pk

plrt sfjfxL gu]sf] ddt clen]v vftf gfv]sf] sfo ljj0f tof uL sdrfLxnfO clwsf

lhDd]jfL lbgkg]df sfo ljj0f tof uL lhDd]jfL glbPsf] cfl+ys sff]afsf] +lIfKt jflifs

k|ltj]bg tof uL tfns sfofnodf gk7fPsf] jh]6 lxfj tof gu]sf] vlb OsfO u7g

gu]s]f dfhbf lr tof gu]sf] tnjL k|ltj]bg kflt gu]sf]cflys sfoljlw lgodfjnL

eQmfgL ubf vrsf lan ekfOx lnln]jf 9ordfun] flv eQmfgL hgfpg] 5fk nufpgkg]df f]

d]t u]sf] b]lvPg k|rlnt lgoddf ePsf a Jojyfsf] kfngf uL ljQLo hjfkmb]xLtfnfO

b[9 agfpg sfofnosf] Wofg hfg hL b]lvG5

2 dNo clej[l4 s M fjhlgs vlb P]g )^ sf] bkmf ( df fjhlgs lgsfon] =) xhf

kofF eGbf a9L dNosf dNo clea[l4 s nfUg] dfnfdfg vlb ubf cfGtls fhj

sfofnoaf6 yfoL n]vf gDa dNo clea[l4 s btf k|df0fkq k|fKt u]sf JolQm kmd +yf

jf sDkgLaf6 dfq vlb ugkg]5 eGg] JojyfnfO sfofnon] kfg ljndf ) xhfeGbf dflysf

dfg ljn 6qmfO vlb u]sf] b]lvPsf]n] sfofnon] P]gdf tf]lsPsf] sfolalwsf] klkfngf ug]tkm

Wofg lbgkb5

3 lhGL M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ adf]lhd lhGL lgLIf0f k|ltj]bg k|fKt

ePkl5 sfofno k|dvn] Totf] k|ltj]bg Psk|lt tfns sfofnodf k7fpg kg] pNn]v 5 sfofnon]

k]z u]sf] lhGL lgLIf0f k|ltj]bgsf] slkmot dxndf pNn]v ePsf ddt xg Sg] dfnfdfg

ddt ug kg] ddt xg gSg] dfndfgx lnnfd ljlqmsf] sfjflx cuf8L a9fO lhGL DaGwL

JojyfnfO rt bt agfpg kb5 sfofnon] lhGL lgLIf0f k|ltj]bg k]z gu]sf] xbf lhGL

DklQ s] slt stf] cjyfdf 5g elg Plsg ug lsPg

4 fdflhs n]vfkLIf0f M yflgo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] klR5]b

adf]lhd gukflnsf P+j DalGwt j8fdf uPsf fdfg tyf cGo cgbfg vrsf] d]t DalGwt

lgsfoaf6 k|efjsfL cgudg dNofIacuteg xgkg] b]lvof] fy fdflhs kLIf0f sfolalw )^amp

fjhlgs gjfO sfolalw )^amp sf] Jojyf cgf pkef]Qmf ldlt tyf nfeu|fxL dx tyf

cGo +3 +yfxaf6 ePsf sfdxsf] d]t fdflhs n]vfkLIf0f k]z ug kb5

5 lan ekfO M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df

vr ubf vrsf] lan ekfO lxt n]vf fVg kg] Jojyf 5 sfofnon] vr n]v]sf] =$(ndash

sf] lan ekfO k]z u]sf] b]lvPg lan ekfO a]u vr n]v]sf] sd cn xg kb5

6 lt a]usf] vr M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ adf]lhd lt kyenofO vr

ugkg]df f] a]u sfofnosf yfoL sdrfLxnfO vfOkfO cfPsf] Uuml k|f]Txfg eQf sfofno

k|dv tyf n]vf k|dvnfO dfls =))))ndash sf bn] klifbsf] lg0foaf6 aif eL =amp$))

eQf vr n]v]sf] b]lvof]

7 cflys sfoljlw lgodfjnL )^$ sf] lgod $amp adf]lhd lhGL fdfgsf] cfDbfgL tyf +If0f

ugkg]df f] a]u ljBfnonfO =((^ampndash kmlgr vLb afkt cgbfg lbPsf]df tf]lsPs

sfddf vr ePsf] tyf lhGL bflvnf u]sf] k|df0f k]z gePsf] xFbf k|df0f k]z xg b5

8 fdu|Lsf] b]6 M o lhNnfdf eP u]sf] sfddf lhNnf b ahf bdf kms k]sf] b]lvof]

lhNnf b]6 cgf fd|f] Osectfsf] b =) -d=c=s afx]s_ fvL b ljZn]if0f ulPsf] 5 eg]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 328

ahfaf6 x]s lgdf0f sfodf pkef]Qmfn] =^ndash b]lv =ndash sf bn] lan k]z u]sf]] kfOPsf]n]

DalGwt lgsfosf] Wofg hfgkb5

9 DemftfMfjhlgs vLb lgodfjnL )^$ sf] lgod (amp cgf pkef]Qmf ldltFu Demftf uL

f] cgf sfd ufO sd eQmfgL ugkg]df j6f lgdf0f sfosf nflu pkef]Qmf ldltnfO

=(amp)(ndash eQmfgL u]sf]df Demftf k]z ePg Demftf a]u vlb ulPsf] sfo lgodDdt

b]lvPg

10 a9L eQmfgL M j8f g+= 57L3f6 lgdf0fdf Demftf cgf pkef]Qmf ldltnfO =)))))ndash

eQmfgL xgkg]df =))))ndash eQmfgL ePsf]n] a9L eQmfgL ePsf] =))))ndash j8f g+= sf]

8s lgdf0f sfosf nflu Demftf adf]lhd =)))))ndash eQmfgL ugkg]df =))))ndash eQmfgL

ePsf]n] a9L eQmfgL ePsf] =)))ndash d]t =)))ndash cn xg kb5

11 f]em vlb M fjhlgs vlb P]g )^ sf] bkmf -_ df vlb ubf k|ltkwf Lldt xg] uL

6qmf 6qmf kfL vlb ug gxg] Jojyf 5 sfofnon] ^ j6f FyfFu vlb Demftf uL

=$^(amp^ndash eQmfgL u]sf]df af]nkq cfXjfg guL f]em vlb u]sf] b]lvof] vlb sfonfO

k|ltkwL ldtJooL agfpg] tkm sfofnosf] Wofg hfg kb5

12 cgudg M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ cgf gD vrsf] dfkb08 kf

ugkg] Jojyf 5 ljleGg $ nlIft sfoqmd ~rfng ug ljleGg Snj tyf +yfnfO

=^((($ndash k]ZsL lbO sfoqmd ~rfng u]sf] kfOof] a sfoqmddf Psktf xg] uL

vrsf dfkb08 tyf gD tf]s] sd eQmfgL ugkg]df k|lzIf0f eQf jfkt k|ltlbg =)))ndash

Dd tyf k|ltj]bg n]vg =^$))ndash Ddsf lan +yfn] k]z uL km5of6 ug] u]sf]] b]lvof] $

sfoqmd )) eGbf a9L +yfaf6 ~rfng ufO sfoqmd DkGg b]vfPsf]df pkof]u pknAwLsf]

dNof+sg Pjd cgudg xgkg] b]lvof]

13 e] k|ltj]bg M fjhlgs vLb lgodfjnL )^$ sf] lgod adf]lhd kfdz ]jfsf] nflu

kfdzbftf lgoQm ubf ugkg] sfdsf] ljj0f vnfO f] adf]lhd k|ltj]bg k|fKt ePkl5 sd

eQmfgL xgkg]df f] k|s[of kf guL etxL vf]nfdf aS la|h lgdf0fsf] ljt[t j]If0f u]sf] egL

sGN6]GLnfO =$(ampndash alofk ahfb]lv etxLvf]nfDdsf] af6f] lgdf0fsf] ljt[t

e]jfkt sGN6]G6nfO =$(^)amp)ndash d]t =(($ampndash eQmfgL u]sf]df e] k|ltj]bg k]z

ePg ljt[t e]sf] k|ltj]bg k]z xg kb5

14 lk|mh M cflys sfoljlw lgodfjnL )^$ sf] lgod cgf jiffGtdf afFsL x]sf] sd sfL

vftfdf lkmtf xg kb5 sfofnosf] laleGg j6f sfoqmdsf] afFsL x]sf] =ampamp$ndash lk|mh

u]sf] b]lvPg

15 sfo DkGg] M u9LdfO dlGbb]lv dnxgL hfg] af6f] 9nfg ug =)))^ndash sf] nfut cgdfg

tof uL )amp$ df sfo DkGg ug] uL Ps lgdf0f JojfoLFu =amp)ampndash sf] Demftf

ePsf] lyof] xfnDd pQm lgdf0f sfosf nflu xfnDd =)^$ndash eQmfgL ePsf] 5

Demftfsf] Dofb dfKt ePsf] nfdf] doDd klg lgdf0f sfo DkGg ePsf] 5g DalGwt

lgsfoaf6 sfo DkGg ug ufpg kxn xg kb5

16 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod $^ adf]]lhd vLb ePsf] fdfg

lhGL bflvnf ugkg]df sfofnon] =^(((ndash df vlb u]sf] yfg df]6fOsn lhGL bflvnf

u]sf] b]lvPg lhGL bflvnf guL df]6fOsn vlb jfkt eQmfgL lbPsf] sd lgodDdt

b]lvPg

17 lgdf0f sfo M sfofno ladnb]jL snjfgLsf] 3df ef8fdf a]sf]df pQm 3df zfrfno lgdf0f

uL =$(^)ndash vr n]v]sf]df ef8fsf] 3df zfrfno lgdf0f lgdf0f u]sf] lgodDdt b]lvPg

jh]6 vr ubf lgodsf] kfngf ugkb5

18 vlb M fjhlgs vLb P]g )^ sf] bkmf -_ cgf k|ltkwf Lldt xg] uL vr ug gxg]df

sfofnon] =)$ampndash sf] zfrfno lgdf0f tyf kmlgr vlbsf] sfo sf]6]zgaf6 u]sf] b]lvof]

sf]6]zgaf6 vr ug] k|s[ofdf lgoGq0f ugkg] b]lvG5

19 cgudg M yfgLo lgsfo gtf]t klrfng tyf Jojyfkg sfoljlw )^( sf] Jojyf cgf gtf]t

tyf fwgxsf] pRrtd bkof]u xg] uL sfd ug kb5 sfofnon] o cflys jifdf cfGtls

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 329

zLifsaf6 =^)ndash sf] ljleGg ( j6f fgf 6qmf fjhlgs lgdf0f DaGwL sfd u]sf]df

otf sfosf] DalGwt lgsfoaf6 cgudg ePsf] b]lvPg

20 fdflhs Iff eQf M fdflhs Iff Iff sfoqmd ~rfng sfolalw )^( sf] cgrL

() cgf sfofnon] fdflhs Iff ljt0f sfonfO Jojlyt ugsf nflu nfeu|fxL

dn vftf tyf cGo ljj0fx tof gu]sf] xbf nfeu|fxLxsf] ljj0f Plsg ug lsPg To

uL Dk0f fdflhs Iff eQf gubdf ljt0f ug] k|foM ahf] ekfOdf NofKr] k|of]u ePsf]

b]lvof] sfofnon] fdflhs Iff eQf a+saf6 ljt0f ugsf nflu tGt k|lqmof cl3 a9fpg

kb5

21 fhj M yfgLo jfoQ zfg lgodfjnL )^ sf] efu sf] cgrL $ lgod amp) +u DalGwt

dfnkf]t +sng JojyfnfO sfofnon] k|efjsfL sfofGjog u]sf] b]lvPg fhjsf] clen]v

fVbf d=n]=k=kmf=g+= ) fhj cfDbfgLsf] blgs uf]Zjff vftf )-s_ fhj cfDbfgLsf] blgs

gub k|fKt vftf )-v_ fhj cfDbfgLsf] blgs as efr vftf fhj cfDbfgL as gubL

lstfa -s_ fhjsf] as lxfa ldnfg laa0f sf] 9f+rfdf clen]v fVg kg]df pNn]lvt sg

clen]v fv]sf] kfOPg sfofnon] lb lgoGq0f vftf tof gu]sf] xbf slt 7]nL lb 5kfPsf]

xf] slt 7]nL k|of]u uL slt afFsL x]sf] elg Plsg ug lsPg

22 wf6L M sfofnon] wf6L DaGwL |]tf tof gu]sf] xbf a+s 6]6d]G6 cgf o sfofnosf] ut

cf=j= af6 lhDd]jfL f]sf] =)amp(ndash o cf=a= df k|fKt =)^ndash wf6L lkmtf

=$ampndash uL cf=j= sf] cGtdf =ndash wf6L afFsL b]lvof] sfofnon] tf]lsP

adf]lhdsf] 9fFrfdf wfl6sf] |]tf tof uL |]tf cWofalws ugkb5

23 wf6L lkmtf M fahlgs vlb lgodfjnL )^$ sf lgod $ df lgdf0f sfosf] q6L RofP

kl5 jf q6L Rofpg] calw lsP kl5 DalGwt cfGtls fhj sfofnodf s laa0f k]z

u]sf] k|df0f sfuhft k]z u] kl5 wf6L lkmtf lbg] pNn]v 5 sfofnon] Ps lgdf0f JojfoLsf]

=amp((ndash wf6L lkmtf ubf dNo clej[l4 s dfof]hg u]sf] k|df0f lnPsf] b]lvPg lgoddf

ePsf] Jojyf adf]lhd dNo clej[l4 s dfof]hg u]sf] k|df0f lnP dfq wf6L lkmtf ugkb5

24 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf

gukflnsfsf] gfddf o jifsf] k]ZsL afFsL =)()))ndash x]sf] 5 lgodfjnLsf] Jojyf cgf

k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfg kb5

lkk|fljtf ufpF ljsf ldlt

25 lan ekfO M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df

vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] eQmfgL lbPsf]

=$^ampamp))ndash sf] vr k|dfl0ft ug] k|df0f k]z ePsf] b]lvPg TouL |]tf ldnfO lbP jfkt

eQmfgL lbPsf] amp)))ndash sf] cfwf k|df0f k]z ePsf] b]lvPg vr k|dfl0ft ug] sfuh k|df0f k]z

xgkb5

26 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd

cn xgkb5

27 tna k]ZsL M j8f lrjn] tna k]ZsL =^ndash lnPsf]df xfnDd kmfug rq dlxgfsf]

tna =$ampndash vr n]vL km5of6 ulPsf]df afFsL k]ZsL =()^ndash km5of6 xg afFsL b]lvG5

tna k]ZsL jfkt nu]sf] sd cn xgkb5

sjxL hAbL ufpF ljsf ldlt

28 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 330

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd

cn xg kb5

29 lan ekfO M yfgLo lgsfo cflys k|zfg -klxnf] +f]wg_ lgodfjnL )^$ sf] lgod (-_ df

vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] |]tf ldnfO lbP jfkt

eQmfgL lbPsf] =amp)))ndash sf] cfwf k|df0f k]z ePsf] b]lvPg vr k|dfl0ft ug] sfuh k|df0f k]z

xgkb5

30 sfoqmd cgudg M yfgLo lgsfo gtf]t klrfng tyf Jojyfkg sfoljlw )^( sf] Jojyf

cgf gtf]t tyf fwgxsf] pRrtd bkof]u xg] uL sfd ug kb5 sfofnon] o cfGtls

gtf]taf6 =^amp$(^ndash df ljleGg $ j6f fjhlg lgdf0f DaGwL sfd tyf ljleGg u sfL

+3 tyf f+yfxaf6 nlIft ju k|jwgfTds DaGwL sfoqmd ~rfng sfd ufPsf]df tL

sfoqmdxsf] cgudg ePsf] b]lvPg DkGg ePsf sfdxsf] DalGwt lgsfoaf6 cgudg

xgkb5

dwL hAbL ufpF ljsf ldlt

31 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod $^ adf]]lhd vLb ePsf] fdfg

lhGL bflvnf ugkg]df sfofnon] =$())ndash df vlb u]sf] yfg df]6fOsn lhGL

bflvnf u]sf] b]lvPg lhGL bflvnf guL df]6fOsn vlb jfkt eQmfgL lbPsf] sd

lgodDdt b]lvPg

32 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd

cn xgkb5

33 sfoqmd cgudg M yfgLo lgsfo gtf]t klrfng tyf Jojyfkg sfoljlw )^( sf] Jojyf

cgf gtf]t tyf fwgxsf] pRrtd bkof]u xg] uL sfd ug kb5 sfofnon] o cfGtls

gtf]taf6 =$)))ndash df ljleGg ^ j6f fjhlgs lgdf0f DaGwL sfd tyf ljleGg u sfL

3+ tyf f+yfxaf6 nlIft ju k|jwgfTds DaGwL sfoqmd ~rfng sfd ufPsf]df tL

sfoqmdxsf] cgudg ePsf] b]lvPg DkGg ePsf sfdxsf] DalGwt lgsfoaf6 cgudg

xgkb5

34 s bflvnf M cfo s P]g ) sf] bkmf cgf eQmfgLsf] gtf]tdf ssectf ugkg] clu|d s

ssectf uL fhj bflvnf ugkb5 sfofnon] laleGg eQmfgLdf =amp$ndash s ssectL uL bflvnf

u]sf] b]lvPg lgodfgf ssectL ugkg] s sd cn uL bflvnf ugkb5

35 k]ZsL ndash yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ sf] lgod df sfL

sfdsf] lgldQ k]ZsL lng kbf ljj0f vnfO cfjZos sd dfq k]ZsL lbg] pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5of6 ugkg] Jojyf 5 k]ZsL afFsLsf] ljj0f cgf

gukflnsfsf] gfddf ut ljut jifsf] k]ZsL =((ampndash afFsL x]sf] 5 o jifsf] k]ZsL

afFsL =)$))ndash x]sf] 5 lgodfjnLsf] Jojyf cgf k]ZsL km5of6 ug]tkm sfofnosf] Wofg

hfgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 ( nfv $ xhf a]h km5of6 ug afFsL x]sf]

5 f] dWo] cn ugkg] =^ nfv ( xhf lgoldt ugkg] = sf]8 $ nfv xhf k]ZsL =$

nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 331

cfbz sf]tjfn ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =^) nfv amp) xhf of] jifsf] cfo =^ sf]8 (^ nfv ^(

xhf d]t =amp sf]8 amp nfv ( xhf cfDbfgL ePsf]df =^ sf]8 $ nfv vr eO = sf]8 $

nfv ( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL Jojyfkg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] f] sf] clen]v tyf lhGL nut vftf )amp$

cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 o ufpFkflnsfn] fljs

ufpF ljsf ldltxsf] gfddf x]sf] lhGL DklQ xfnDd k|fKt uL lhGL nut cBfjlws

u]sf] b]lvPg DklQ xtfGt0f gxFbf xfpg] jf bkof]u xgSg] b]lvPsf] 5 u7g cfb]z

jdf]lhd fljs ufpFljsf ldltsf] gfddf x]sf lhGL fdfgx Plsg uL jfldTjdf lngkb5

2 cfGtls lgoGq0fM sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofs_g ubf ubf cfGtls

cfo tkmsf] tf]lsP adf]lhdsf] clen]v gfv]sf] sslsect sd dodf bflvnf gu]sf] k]ZsL lxfj

cWofjlws gfv]sf] e|d0f clen]v gfv]sf] sfL DklQsf] nut cwfjlws gu]sf] htf

slkmot b]lvPsf 5g sfofnosf] k|rlnt lgodsf] kfngf ul cfGtls lgoGq0f k|0ffnL b[9

jgfpg kb5

3 cfGtls n]vfkLIf0f M yfgLo sf ~rfng P]g )amp$ sf] bkmf ampamp amp cgf sfofnon]

cfGtls n]vfkLIf0f ufpg kg] cfGtls n]vfkLIf0faf6 lgsLPsf a]h clGtd n]vfkLIf0f

xg cufj lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ugkg]df k|df0f k]z uL jf cn

pk ug kg]df cn pk uL a]h nut ssectf ufpg kg] Jojyf 5 o ufpFkflnsfsf] cfGtls

n]vfkLIf0f k|ltj]bg k]z xg cfPg cfGtls n]vfkLIf0f zfvfnfO k|efjsfL agfO n]vfkLIf0f

ufpg kb5

4 sfo DkGg k|ltj]bg M fjhlgs vlb lgodfjnL )^$ sf] lgod -_ v df vlb Demftf

cgf fjhlgs lgsfon] lgordf lan jf cGo lan jLhssf] eQmfgL ubf k|fljlws gfkhfFr uL

gfkL lstfa -d]hd]G6 as_ df pNn]v ePsf] jftljs sfoDkfbgsf] cfwfdf eQmfgL ug kg]

Jojyf 5 o ufpFkflnsf dfkmt ePsf lgdf0f sfosf] nfut cgdfg k|fljlws dNofIacuteg lhNnf

ljsf ldlt of]hgf zfvfsf OlGhlgoaf6 xg] u]sf]df Totf lgdf0fsfoxsf] sfo DkGg

k|ltj]bg k]z guL clGtd lan eQmfgL u]sf] b]lvof] lgdf0f sfosf] clGtd lan eQmfgL ubf

sfo DkGg k|ltj]bg k]z xgkb5

5 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf]

xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh

lxt k]ZsL sd cn ugkg] Jojyf 5 o ufpFkflnsf fljs ufpF ljsf ldltsf] d]t

ut ljut jifsf] =))$^^ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g o jif

=ampampampndash km5of6 xg afFsL k]ZsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf

g k]ZsL km5of6 ug] ufpg] sfodf ufpFkflnsfn] lqmotf b]vfpg kb5

6 s bflvnf M cfos P]g ) adf]lhd ssectL ulPsf] s sd DalGwt fhj zLifsdf bflvnf

xg kb5 fljs ufpF ljsf ldlt d]t o ufpFkflnsfn] o jif ssectL u]sf] =^)()ndash s

sd +lrt sf]if bflvnf ePsf] b]lvPg ssectL ulPsf] s sd oyflz3| bflvnf xgkb5

7 gub dfHbft M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ adf]lhd fljs

ufpF ljsf ldltxsf] lhDdfdf x]sf] gub dfHbft DalGwt yfgLo txnfO xtfGt0f uL

vr ug kb5 o ufpFkflnsf cGtut fljsf dx]Gb| cfbz k6]jf] uf=lj==sf] gfddf afFsL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 332

x]sf] gub dfHbft =ndash ufpFkflnsfnfO lkmtf u]sf] b]lvPg fljs ufpF ljsf

ldltxsf] gfddf x]sf] gub dfHbft ufpFkflnsfsf] vftfdf bflvnf ugkb5

6]8fssectL ufpF ljsf ldlt

8 bf]xf]f] eQf M dlGqklifbsf] )amp))amp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xg kb5

9 clu|d s Mcfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhfeGbf a9L eQmfgL

lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 TouL yfgLo lgsfo

cflys k|zfg lgodfjnL )^$ sf] lgod amp df lgdf0f jf vLb ubf jf ]jf k|fKt u]jfkt

eQmfgL lb+bf k|rlnt sfgg adf]lhd s s6fP dfq eQmfgL lbgkg] Jojyf 5 sfofnon] of]

jif df]6fOsn vlb 8s ddt vr jfkt cfkltstfnfO lan eQmfgL ubf lgodfgf

nfUg] clu|d s =(ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] clu|d s cn xgkb5

10 pkef]Qmf ldlt M pkef]Qmf ldlt dfkmt fjhlgs lgdf0f sfo ufpFbf Demftfdf pNn]v

ePadf]lhdsf] sd pkef]Qmf ldlt dfkmt Joxf]g nufpg] lgdf0f sfosf] sfoDkGg k|ltj]bg

k]z ug nufO fjhlgs gjfO d]t ugkg] Jojyf 5 o ufpFkflnsf cGtut Ogjfdfn

nlIdk sf]tjfn ufpF ljsf ldltdfkmt ePsf =^(amp)ndash sf j6f lgdf0f sfodf sfo

DkGg k|ltj]bg tof gkf]sf] fjhlgs gjfO d]t ePsf] b]lvPg pkef]Qmf ldlt dfkmt

ePsf lgdf0f sfosf] sfo DkGg k|ltj]bg tof uL fjhlgs gjfO ufpg]tkm sfofnosf]

Wofg hfgkb5

Ogjfdfn ufpF ljsf ldlt

11 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

nIdLk sf]tjfn ufpF ljsf ldlt

12 lan ekfO MyfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ adf]lhd clwsf

k|fKt clwsfLaf6 jLs[t ufO vr ubf vrsf] lan ekfO lxt n]vf fVgkg] Jojyf 5

sfofnon] laleGg sfoqmd ~rfng u] jfkt =^$ndash vr n]v]sf]df vr k|dfl0ft ug] lan

ekfO k]z u]sf] 5g lan ekfO a]u vr n]v]sf] sd cn xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$$ nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =( xhf lgoldt ugkg] =( nfv xhf k]ZsL = nfv ampamp xhf x]sf]

5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 333

sofdfO ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv xhf of] jifsf] cfo =^ sf]8 nfv d]t

=amp sf]8 ^ nfv xhf cfDbfgL ePsf]df = sf]8 nfv $ xhf vr eO = sf]8 $ nfv

( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL Jojyfkg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jtM xtfGt0f xg] f] sf] clen]v tyf lhGL nut vftf )amp$

cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 o ufpFkflnsfn] fljs

ufpF ljsf ldltxsf] gfddf x]sf] lhGL DklQ xfnDd k|fKt uL lhGL nut cBfjlws

u]sf] b]lvPg DklQ xtfGt0f gxFbf xfpg] jf bkof]u xgSg] b]lvPsf] 5 u7g cfb]z

jdf]lhd fljs ufpFljsf ldltsf] gfddf x]sf lhGL fdfgx Plsg uL jfldTjdf lngkb5

2 cfGtls lgoGq0f M sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsff] dNofs_g ubf+ cfGtls

cfotkmsf] tf]lsP adf]lhdsf] clen]v gfv]sf] sslsect sd dodf bflvnf gu]sf] k]ZsL lxfj

cWofjlws gfv]sf] e|d0f clen]v gfv]sf] sfL DklQsf] clen]v gfv]sf] htf slkmot

b]lvPsf 5g sfofnosf] k|rlnt lgodsf] kfngf ul cfGtls lgoGq0f k|0ffnL b[9 jgfpg

kb5

3 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf]

xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh

lxt k]ZsL sd cn ugkg] Jojyf 5 o ufpFkflnsf fljs ufpF ljsf ldltsf] d]t

ut ljut jifsf] =^(^ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g o jif =)))ndash

km5of6 xg afFsL k]ZsL x]sf]n] lgoddf ePsf] Jojyf adf]lhd tf]lsPsf] dodf g k]ZsL km5of6

ug] ufpg] sfodf ufpFkflnsfn] lqmotf b]vfpg kb5

4 cfGtls n]vfkLIf0f M yfgLo sf ~rfng P]g )amp$ sf] bkmf ampamp amp cgf sfofnon]

cfGtls n]vfkLIf0f ufpg kg] cfGtls n]vfkLIf0faf6 lgsLPsf a]h clGtd n]vfkLIf0f

xg cufj lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ugkg]df k|df0f k]z uL jf cn

pk ug kg]df cn pk uL a]h nut ssectf ufpg kg] Jojyf 5 o ufpFkflnsfsf] cfGtls

n]vfkLIf0f k|ltj]bg k]z xg cfPg cfGtls n]vfkLIf0f zfvfnfO k|efjsfL agfO n]vfkLIf0f

ufpg kb5

5 bflvnf M eQmfgL ubf ssectL ulPsf] bfloTj sd dod DalGwt vftfdf bflvnf xgkb5 o

ufpFkflnsfn] )ampamp$ df ssectL u]sf] ~rosf]if jfktsf] =$ndash clu|d s jfktsf]

=$$(ndash DalGwt vftfdf bflvnf u]sf] b]lvPg ssectL ulPsf] s ~ro sf]ifsf] sd

oyfzL3| DalGwt vftfdf bflvnf xgkb5

6 gub dfHbft M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ adf]lhd fljs

ufpF ljsf ldltxsf] lhDdfdf x]sf] gub dfHbft DalGwt yfgLo txnfO xtfGt0f uL

vr ugkb5 laleGg ^ j6f j8fxsf] lhDdfdf x]sf] =^^)ndash xfnDd ufpFkflnsfsf] lhDdfdf

cfPsf] b]lvPg j8fxsf] lhDdfdf x]sf] gub dfHbft ufpFkflnsfsf] vftfdf bflvnf xgkb5

7 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd fjhlgs vlb P]g )^

sf] bkmf $ sf] clwgdf xL kfFr nfv kofFDd nfut cgdfg ePsf] dfnfdfg f]em vlb ug

lsg] f]xL lgodsf] pklgod -v_ df Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr nfv

kofFeGbf a9L ) nfvDdsf] dfnfdfg lnaGbL af]nkqsf] dfWodaf6 vlb ugkg] Jojyf 5

o ufpFkflnsfn] of] jif kmlgr tyf sDKo6 DaGwL =ampndash sf] fdfg f]em vlb u]sf]

b]lvG5 vlb sfonfO k|ltkwL agfO ldtJooL 9+un] fdfg cfklt ug vlb of]hgf agfpg]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 334

nfut cgdfg tof ug] LdfeGbf a9Lsf] dfn fdfg lnaGbL befp kq af]nkqsf] dfWodaf6

cfklt ug]tkm sfofnosf] Wofg hfgkb5

8 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 o ufpFkflnsf cGtut b]xfosf j8f sfofnoxn]

vr n]v]sf] sdsf] lan ekfO k]z ePsf] b]lvPg o ufpFkflnsf cGtut j8f g+= $ ^amp

cGtut ljleGg sfoqmd ~rfng ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u

=^)$$($ndash eQmfgL u]sf] 5 vr k|dfl0ft ug] sfuh k|df0f k]z xgkb5

9 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ugkg] Jojyf 5 sfofnon] j8f g+=$ ^ cGtut

+rflnt sfoqmddf k|lzIf0f eQf eQmfgL ubf kflgtlds s jfkt =^ndash ssectL u]sf] b]lvPg

lgoddf ePsf] Jojyf adf]lhd ssectL gulPsf] kflgtlds s cn xg kb5

10 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhf eGbf a9L

eQmfgL lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 TouL yfgLo

lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod amp df lgdf0f jf vLb ubf jf ]jf k|fKt

u]jfkt eQmfgL lb+bf k|rlnt sfggadf]lhd s s6fP dfq eQmfgL lbgkg] Jojyf 5 sfofnon]

of] jif cfkltstfnfO lan eQmfgL ubf lgodfgf nfUg] clu|d s =(^ndash ssectL u]sf]

b]lvPg lgodfgf ssectL ugkg] clu|d s cn xgkb5

gxL ufpF ljsf ldlt

11 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

12 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ugkg] Jojyf 5 sfofnon] kflgtlds eQmfgL ubf

kflgtlds s jfkt =)))ndash ssectL u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd ssectL

gulPsf] kflgtlds s cn xgkb5

xof ufpF ljsf ldlt

13 bflvnf M eQmfgL ubf ssectL ulPsf] bfloTj sd dod DalGwt vftfdf bflvnf xgkb5 o

sfofnon] eQmfgLdf ssectL u]sf] clu|d s sd =ampndash bflvnf u]sf] b]lvPg ssectL ulPsf]

s sd oyflz3| DalGwt vftfdf bflvnf xgkb5

14 a9L eQmfgL M cy dGqfno sfo~rfng lgb]lzsf )amp) sf] amp== cgf ufpF tdf ~rfng

xg] sfoqmdsf] xfos tsf] sfokq sIff ~rfngsf] nflu tf]lsPsf] eGbf a9L bn] eQmfgL

u]sf] kfOof] lgb]lzsfn] tf]s]sf] b eGbf a9L bn] $ hgfnfO eQmfgL u]sf] =))ndash cn

ugkb5

141 f]xL sfoqmddf k|lzIfs xof]uL sfoqmd Jojyfkg jfkt ljleGg JolQmnfO sd eQmfgL lbO

s]sf] cjyfdf +yfsf kbflwsfLnfO+of]hs eQf jfkt =))))ndash eQmfgL lbPsf] b]lvof]

sfoqmd ~rfng DaGwL a vr eQmfgL lbO s]sf] cjyfdf kgM o k|sfsf] eQmfgL lng]

cfwf d]t k]z gePsfn] eQmfgL lbg]af6 pQm sd cn xgkb5

15 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] =amp)))ndash eQmfgL vr n]v]sf]df vrsf]

ljn ekfO +nUg x]sf] kfOPg lan ekfO a]u vr n]v]sf]] sd cn xgkb5

16 dNo clej[l4 s M dNo clej[l4 s P]g ) sf] bkm -_ df sbftfn] k|To]s dlxgf cfkmn]

aemfpg kg] s sd jo+ lgwf0f uL f] dlxgf dfKt ePsf] kRrL lbgleq s clws[t dIf

tf]lsP adf]lhd s ljj0f k]z ugkg] Jojyf 5 Tot bkmf (-_ df sbftfn] k|To]s s

cjlwsf] s f] cjlw dfKt ePsf] ldltn] kRrL lbgleq aemfpg kg] f] cjlwdf s gaemfpdf

pkbkmf -_ tyf -_ adf]lhd yk bt d]t aemfpg kg] Jojyf 5 sfofnon] cfkltstfnfO

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 335

=^))ndash d=c=s eQmfgL u]sf]df pQm cfkltstf cfGtls fhj sfofnodf ggkmfOn

b]lvPsfn] eQmfgL ePsf] d=c=s fdfof]hg u] gu]sf] olsg xg s]g d=c=s dfof]hg

u]sf] k|df0f k]z xgkb5

lxf]jf ufpF ljsf ldlt

13 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

14 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhfeGbf a9L eQmfgL

lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 TouL yfgLo lgsfo

cflys k|zfg lgodfjnL )^$ sf] lgod amp df lgdf0f jf vLb ubf jf ]jf k|fKt u]jfkt

eQmfgL lb+bf k|rlnt sfggadf]lhd s s6fP dfq eQmfgL lbgkg] Jojyf 5 sfofnon] lan

eQmfgL ubf lgodfgf nfUg] clu|d s =^amp$ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg]

clu|d s cn xgkb5

15 cfGtls n]vfkLIf0f M yfgLo sf ~rfng P]g )amp$ sf] bkmf ampamp amp cgf sfofnon]

cfGtls n]vfkLIf0f ufpg kg] cfGtls n]vfkLIf0faf6 lgsLPsf a]h clGtd n]vfkLIf0f

xg cufj lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ugkg]df k|df0f k]z uL jf cn

pk ug kg]df cn pk uL a]h nut ssectf ufpg kg] Jojyf 5 o ufpFkflnsfsf] cfGtls

n]vfkLIf0f k|ltj]bg k]z xg cfPg cfGtls n]vfkLIf0f zfvfnfO k|efjsfL agfO n]vfkLIf0f

ufpg kb5

pdhg ufpF ljsf ldlt

16 bf]xf]f] eQf M dlGqklifbsf] )amp))amp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=$)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$ nfv ( xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv amp xhf lgoldt ugkg] =( nfv amp xhf k]ZsL = nfv xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 336

b]jtfn ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = sf]8 xhf of] jifsf] cfo =^ sf]8 ( nfv amp( xhf

d]t =amp sf]8 ( nfv ( xhf cfDbfgL ePsf]df = sf]8 ^ nfv xhf vr eO = sf]8 $

nfv ( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsff] dNofsg ubf+ cfly+s ljj0f

tof gu]sf] cfGtls cfotkmsf] tf]lsP adf]lhdsf] clen]v gfv]sf] sslsect sd bflvnf

समयमाgu]sf] k]ZsL lxfj cWofjlws gePsf] e|d0f clen]v gfv]sf] ufpFkflnsfdf a]h

clen]v k]ZsL af+sLsf] laa0f tyf f] sf] km5of6sf] clen]v gx]sf] htf slkmot b]lvPsf 5g

sfofnosf] k|rlnt lgodsf] kfngf ul cfGtls lgoGq0f k|0ffnL b[9 jgfpg kb5

2 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo

lgsfosf kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df

Dk0f k]ZsL sddf Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf

k]ZsL km5of6 ug c6] u]df sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf]

xsdf fjhlgs rgf d]t hfL uL lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh

lxt k]ZsL sd cn ugkg] Jojyf 5 o ufpFkflnsf fljs ufpF ljsf ldltsf] d]t

ut ljut jifsf] =^amp)$^ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g

3 cfGtls n]vfkLIf0f M yfgLo sf ~rfng P]g )amp$ sf] bkmf ampamp amp cgf sfofnon]

cfGtls n]vfkLIf0f ufpg kg] cfGtls n]vfkLIf0faf6 lgsLPsf a]h clGtd n]vfkLIf0f

xg cufj lgoldt ufpg kg]df lgoldt ufO jf k|df0f k]z ugkg]df k|df0f k]z uL jf cn

pk ug kg]df cn pk uL a]h nut ssectf ufpg kg] Jojyf 5 o ufpFkflnsfsf] cfGtls

n]vfkLIf0f k|ltj]bg k]z xg cfPg cfGtls n]vfkLIf0f zfvfnfO k|efjsfL agfO n]vfkLIf0f

ufpg kb5

4 sfo DkGg k|ltj]bg M fjhlgs vlb lgodfjnL )^$ sf] lgod -_ v df vlb Demftf

cgf fjhlgs lgsfon] lgordf lan jf cGo lan jLhssf] eQmfgL ubf k|fljlws gfkhfFr uL

gfkL lstfa -d]hd]G6 as_ df pNn]v ePsf] jftljs sfoDkfbgsf] cfwfdf eQmfgL ug kg]

Jojyf 5 o ufpFkflnsf dfkmt ePsf lgdf0f sfosf] nfut cgdfg k|fljlws dNofIacuteg lhNnf

ljsf ldlt of]hgf zfvfsf OlGhlgoaf6 xg] u]sf]df Totf lgdf0fsfoxsf] sfo DkGg

k|ltj]bg k]z guL clGtd lan eQmfgL u]sf] b]lvof] lgdf0f sfosf] clGtd lan eQmfgL ubf

sfo DkGg k|ltj]bg k]z xgkb5

5 bflvnf M eQmfgL ubf ssectL ulPsf] bfloTj sd dod DalGwt vftfdf bflvnf xg kb5 o

ufpFkflnsfn] )ampamp$ df ssectL u]sf] ~rosf]if jfktsf] =amp($(ndash clu|d s jfktsf]

=$)ndash DalGwt vftfdf bflvnf u]sf] b]lvPg ssectL ulPsf] s ~ro sf]ifsf] sd

oyfzL3| DalGwt vftfdf bflvnf xgkb5

6 dfHbft M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ adf]lhd fljs ufpF

ljsf ldltxsf] lhDdfdf x]sf] dfHbft sd DalGwt yfgLo txnfO xtfGt0f uL vr

ugkb5 fljssf $ ufpF ljsf ldltxsf] lhDdfdf x]sf] dfHbft =^ampampndash xfnDd

ufpFkflnsfsf] lhDdfdf cfPsf] b]lvPg fljs ufpF ljsf ldltxsf] lhDdfdf x]sf] dfHbft

ufpFkflnsfsf] vftfdf bflvnf xgkb5

7 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd fjhlgs vlb P]g )^

sf] bkmf $ sf] clwgdf xL Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr nfv kofFeGbf

a9L ) nfvDdsf] dfnfdfg lnaGbL af]nkqsf] dfWodaf6 vlb ugkg] Jojyf 5 o

ufpFkflnsfn] of] jif kmlgr tyf sDKo6 DaGwL =$amp$$ndash sf] fdfg f]em vlb u]sf]

b]lvG5 vlb sfonfO k|ltkwL agfO ldtJooL 9+un] fdfg cfklt ug vlb of]hgf agfpg]

nfut cgdfg tof ug] LdfeGbf a9Lsf] dfn fdfg lnaGbL befp kq af]nkqsf] dfWodaf6

cfklt ug]tkm sfofnosf] Wofg hfgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 337

blIf0f lem6sof ufpF ljsf ldlt

8 pkef]Qmf ldlt M pkef]Qmf ldlt dfkmt fjhlgs lgdf0f sfo ufpFbf Demftfdf pNn]v eP

adf]lhd nfutsf] lglZrt k|ltzt pkef]Qmf ldltn] Joxf]g kb5 kSsL 8s lgdf0f sfosf

nflu pkef]Qmf ldltFu =^)))))ndash sf] Demftf ePsf] pQm Demftf adf]lhd nfutsf]

)Uuml pkef]Qmf ldltsf] of]ubfg xg kg] Jojyf ePsf]df Demftf adf]lhdsf] sfd DkGg xFbf

pkef]Qmf ldltn] =))))ndash dfq Joxf]]sf] b]lvG5 Demftf ljkLt pkef]Qmf ldltn] 36L

Joxf]]sf] =))))ndash cn xgkb5

9 axfn s M cfos P]g ) sf] bkmf adf]lhd ef8f jfkt sd eQmfgL ubf ) k|ltzt

axfn s eQmfgL ug kg] Jojyf 5 sfofnon] fdfg 9jfgL vr eQmfgL ubf ef8f s jfkt

=^amp))ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] ef8f s cn xgkb5

lkk|fl9 ufpF ljsf ldlt

10 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhf eGbf a9L

eQmfgL lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 TouL yfgLo

lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod amp df lgdf0f jf vLb ubf jf ]jf k|fKt

u]jfkt eQmfgL lb+bf k|rlnt sfgg adf]lhd s s6fP dfq eQmfgL lbg kg] Jojyf 5

sfofnon] lan eQmfgL ubf lgodfgf nfUg] clu|d s =amp$)ndash ssectL u]sf] b]lvPg

lgodfgf ssectL ugkg] clu|d s cn xg kb5

11 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] =$ndash eQmfgL vr n]v]sf]df vrsf]

ljn ekfO +nUg x]sf] kfOPg lan ekfO a]u vr n]v]sf]] sd cn xgkb5

12 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

fxfxL ufpF ljsf ldlt

13 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ugkg] Jojyf 5 sfofnon] k|lzIfs eQf eQmfgL ubf

kflgtlds s jfkt =$))ndash ssectL u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd ssectL gulPsf]

kflgtlds s cn xgkb5

14 axfn s M cfos P]g ) sf] bkmf adf]lhd ef8f jfkt sd eQmfgL ubf ) k|ltzt

axfn s eQmfgL ugkg] Jojyf 5 sfofnon] fdfg 9jfgL jfkt 6ofS6 ef8f eQmfgL ubf

ef8f s =$))ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] ef8f s cn xgkb5

15 clu|d s M cfos P]g ) sf] bkmf ( df 7]Ssf jf sf jfkt krf xhfeGbf a9L eQmfgL

lbFbf eQmfgLsf] sn sddf =Uuml sf bn] s ssectL ugkg] Jojyf 5 TouL yfgLo lgsfo

cflys k|zfg lgodfjnL )^$ sf] lgod amp df lgdf0f jf vLb ubf jf ]jf k|fKt u]jfkt

eQmfgL lb+bf k|rlnt sfgg adf]lhd s s6fP dfq eQmfgL lbgkg] Jojyf 5 sfofnon] lan

eQmfgL ubf lgodfgf nfUg] clu|d s =$ndash ssectL u]sf] b]lvPg lgodfgf ssectL ugkg]

clu|d s cn xgkb5

16 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=()))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 338

a8sL kmnjlof ufpF ljsf ldlt

17 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=))))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

lkkkftL hAbL ufpF ljsf ldlt

18 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf

lrjxnfO z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf

k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng

gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg

cWoIftf eQf jk =$)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd

cn xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] =^ nfv xhf lgoldt ugkg] = nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 339

krftf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv ^ xhf of] jifsf] cfo = sf]8 $( nfv amp) xhf d]t

=( sf]8 nfv ^ xhf cfDbfgL ePsf]df =amp sf]8 ( nfv $( xhf vr eO = sf]8 nfv ampamp xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|tlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+ k|efjsfL

agfpg kb+5 sfof+nosf] cfGtls lgoGq0f Jojyfsff] dNofsg ubf+ cy dGqfnoaf6 k|fKt clVtofL kqdf

tf]s]adf]lhd fljs ufpF ljsf ldlt tyf ufpFkflnsfn] cfondashJoosf] dfHbft k|ult tof gu]sf] jLs[t

sfoqmdx hfFrkf gu]sf] ~rflnt sfoqmdxsf] cgudg pkof]u pknJwL DaGwdf dNofIacuteg gu]sf]

lhGL lglIf0f k|ltj]bg dfly sfafxL gu]sf] fhj k|flKt jf cfDbfgLsf] lb lgoGq0f vftf gfv]sf]

tfns sfofnon] lgLIf0f uL lbPsf] emfjxnfO lgLIf0f kltsfdf clen]v uL emfj pk plrt

sfjfxL gu]sf] ddt clen]v vftf gfv]sf] sdrfLxnfO clwsf lhDd]jfL lbgkg]df sfo ljj0f

tof uL lhDd]jfL glbPsf] cfl+ys sff]afsf] +lIfKt jflifs k|ltj]bg tof uL tfns sfofnodf gk7fPsf]]

eQmfgL ubf vrsf lan ekfOx lnln]jf 9ordfun] flv eQmfgL 5fk gnufPsf] vlb OsfO u7g gu]sf]

dfhbf rL tof gu]sf] htf slkmot b]lvPsf 5g k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f

k|0ffnL b[9 jgfpg kb5

2 dNo clej[l4 s M fjhlgs vlb P]g )^ sf] bkmf ( df fjhlgs lgsfon] =) xhf kofFeGbf

a9L dNosf dNo clea[l4 s nfUg] dfnfdfg vlb ubf cfGtls fhj sfofnoaf6 yfoL n]vf gDa

dNo clea[l4 s btf k|df0fkq k|fKt u]sf JolQm kmd +yf jf sDkgLaf6 dfq vlb ugkg] Jojyf 5

sfofnon] ) xhfeGbf dflysf dfg ljn 6qmfO dNo clej[l4 sdf btf gePsf kmdFu vlb u]sf]

b]lvPsf]n] sfofnon] P]gdf tf]lsPsf] sfolalwsf] klkfngf ug]tkm Wofg lbgkb5

3 lhGL M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ adf]lhd lhGL lgLIf0f k|ltj]bg k|fKt ePkl5

sfofno k|dvn] Totf] k|ltj]bg Psk|lt tfns sfofnodf k7fpg kg] Jojyf 5 sfofnon] lhGL lgLIf0f

k|ltj]bg k]z gu]sf] xFbf lhGL DklQ s] slt stf] cjyfdf 5g egL olsg ug lsPg

4 a9L eQmfgL M cy dGqfno sfo~rfng lgb]lzsf )amp) sf] amp== cgf ufpF tdf ~rfng xg]

sfoqmdsf nflu k|ltj]bg vr =)))ndash k|lzIfs eQf k|lt sIff =)))ndash xof]uL sdrfL vr

=))ndash sf bn] eQmfgL lbgkg] pNn]v 5 sfofnon] vnf lbzf dQmIf]q 3f]if0ff sfoqmd ~rfng vr

eQmfgL lbFbf lgb]lzsfn] tf]s]sf] beGbf a9L bn] eQmfgL lbPsf] 5 k|ltj]bg tofL vr jfkt hgfnfO

)))ndash k|lzIfs eQf jfkt hgfnfO =)))ndash xof]uL sdrfL vr =)))ndashuL hDdf

= ()))ndash a9L eQmfgL lbPsf] b]lvPsfn] DalGwt JolQmaf6 cn xgkb5

41 j8f g+= b]vL ( Dd kSsL gfnf lgdf0f sfosf nflu Ps pkef]Qmf ldlt sfofnoaLr ePsf] Demftf

cgf =)amp ampampndash sfofnosf tkmaf6 eQmfgL ug] xdlt ePsf]df sfofnon] pQm pkef]Qmf ldltnfO

=amp()ndash slG6Gh]GL ssectf uL vb =))$ndash eQmfgL u]sf] xFbf DemftfeGbf a9L eQmfgL u]sf]

sd = ndash cn ugkb5

5 gub dfHbft M cdksectL j8fsf lrjsf] lhDdfdf x]sf] gub =amp)))ndash xfnDd klg ufpF kflnsfsf]

vftfdf bflvnf ePsf] b]lvPg nfdf] doDd gub bflvnf gug] JolQmFu lgodfgf aflifs )Uuml sf

bn] Jofh lxt cn ugkb5

6 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf] lan

ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] laleGg j6f sfoqmdsf nflu vr n]v]sf] =(^ndash

kmlgr vlb jfkt eQmfgL u]sf] =))))ndash j8f g+=tkm |]tf tofL vr =$)))ndash sf] lan ekfO

+nUg u]sf] b]lvPg lan ekfO a]u vr n]v]sf] sd cn xgkb5

61 j8f g+= gtLgu ajL cGtut h]i7 gfuls Ddfg sfoqmd ~rfng u]sf] egL =()ndash vr n]v]sf]df

sfoqmd ePsf] k|df0f vNg] sfoqmd k|ltj]bg k]z u]sf] b]lvPg fy =)$))ndash sf] ljn tyf ekfO

gku]sf] xFbf pQm sd cn ugkb5

62 j8f g+= gtLgu ajL cGtut af6f] ddt sfosf nflu =)))))ndash eQmfgL u]sf]df sfoDkGg k|ltj]bg

fdflhs n]vfkLIf0f gfkL lstfa tyf pkef]Qmf ldltn] sfoDkGg u]sf] egL u]sf] lg0fo d]t k]z

guL eQmfgL u]sf]] xFbf sfd ePsf] k|df0f k]z ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 340

63 f]xL j8fdf k|xL rfsL lgdf0fsf nflu k|xL rfsL ejg lgdf0f pkef]Qmf ldltsf cWoIfnfO =$amp)ndash

sf] dNofordfsgsf cfwfdf =$))))ndash eQmfgL lbPsf]df sfdsf] gfkL lstfa tyf fdflhs n]vfkLIf0f

pkef]Qmf ldltn] Demftf cgfsf] sfd ePsf] egL u]sf] lg0fo d]t k]z guL eQmfgL u]sf]] xFbf sfd

ePsf] k|df0f k]z ugkb5

64 TouL f]xL j8fdf af6f]df df6f] kg] sfosf nflu = )))) eQmfgL u]sf]df sfo DkGg k|ltj]bg gfkL

lstfa tyf fdflhs n]vfkLIf0f pkef]Qmf ldltn] Demftf cgfsf] sfo DkGg ePsf] egL u]sf]

lg0fo d]t k]z guL eQmfgL u]sf]] xFbf f]sf] k|df0f k]z ugkb5

65 j8f g+=$ cGtut ePsf 8s tyf gfnL lgdf0f DaGwL = )))ndash sf] sfosf] pkef]Qmf ldltaf6

cgudg dNofordfsg ePsf] b]lvPg

66 f]xL j8f cGtut fli6laquoo ojf dxf+3n] a[4 Ddfg sfoqmd emn 5ftf e]6 ljt0f u]sf] egL vr

n]v]sf]]df otf sfoqmd ubf fjhlgs gjfO u]sf] b]lvPg

7 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf tf]lsPsf] bn] clu|d s ssectL ug kg]

Jojyf 5 sfofnon] vnf lbzf dQm If]q 3f]if0ff sfoqmddf k|of]u u]sf] fp08 l6dsf] ef8f eQmfgL

ubf ef8f s =)))ndash df5f kf]vL ddt ubf PSfe]6sf] ef8f eQmfgL ubf =(amp))ndash fli6laquoo ojf

dxf+3 g]kfn affsf cWoIfnfO kflgtlds eQmfgL ubf = amp))ndash k|lzIf0f eQf eQmfgL ubf = ))ndash

j8f g+= amp tkm 9jfgL ef8f eQmfgL ubf =amp(ndash j8f g+= tkm =()ndash s ssectL u]sf] b]lvPg

lgodfgf ssectL ugkg] s cn xgkb5

71 j8f g+= gtLgu ajL cGtut k|fh]S6 ef8f eQmfgL ubf =$))ndash k|lzIfs eQf eQmfgL ubf =$)ndash

d]t = ()ndash s ssectL u]sf] b]lvPg lgodfgf ssectL ugkg] s cn xgkb5

72 j8f g+= cGtut af6f]df df6f] kg] sfosf nflu 9jfgL ef8f eQmfgL ubf =amp)))ndash axfn s ssectL u]sf]

b]lvPg lgodfgf ssectL ugkg] s cn xgkb5

8 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd fjhlgs vlb P]g )^ sf] bkmf

$ sf] clwgdf xL kfFr nfv kofFDd nfut cgdfg ePsf] dfnfdfg f]em vlb ug lsg] f]xL

lgodsf] pklgod -v_ df Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr nfv kofFeGbf a9L )

nfvDdsf] dfnfdfg lnaGbL af]nkqsf] dfWodaf6 vlb ugkg] Jojyf 5 o ufpFkflnsfn] of] jif

= $$ndash sf] fdfg f]em vlb u]sf] b]lvG5 vlb sfonfO k|ltkwL agfO ldtJooL 9+un] fdfg

cfklt ug vlb of]hgf agfpg] nfut cgdfg tof ug] LdfeGbf a9Lsf] dfn fdfg lnaGbL befp

kq af]nkqsf] dfWodaf6 cfklt ug]tkm sfofnosf] Wofg hfgkb5

9 cGo k|of]hg vr M cflys sfoljlw P]g ) sf] bkmf amp-_ df sfofnodf k|fKt xg cfPsf] sd tf]lsPsf]

sfddf dfq vr ug kfOg] tyf tf]lsPsf] sfd afx]s cGo sfddf vr u]sf] b]lvPdf lhDd]jf JolQmaf6

otf] vr sd cn pk ugkg] JojYff 5 sfofnon] sfofno k|dv n]vfk|dvsf] JolQmut k|of]hgsf

nflu yfg df]jfOn vlb jfkt = $)))ndash eQmfgL lbPsf] 5 JolQmut k|of]hgsf nflu vlb ulPsf]

df]jfOn vr jfkt eQmfgL lbPsf] sd cn xgkb5

10 vr ldtJooLtf M sfL vrdf ldtJooLtf lgb]lzsf )^ cgf sfL sd vr ubf ldtJooL 9Eumln]

vr ugkb5 sfofnon] ufpFkflnsfsf] len]h k|f]kmfO tof ugsf nflu fli6laquoo ojf dxf+3 g]kfn affsf

cWoIfFu =)))))ndash df Demftf u]sf]df lghn] k]z u]sf] len]h k|f]kmfOnsf] eflts kLIf0f ubf Dk0f

ljj0f t+YofIacute f]sf] rf6dfq k|ttL u]sf] xFbf nfut cgfsf] u0ftLo k|f]kmfOn tof u]sf] eGg Sg]

b]lvPg pQm sfodf ldtJooLtf sfod ePsf] eGg Sg] cfwf gb]lvPsf]n] vr u]sf] sd lgodDdt

b]lvPg

11 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ug kg] Jojyf 5 sfofnon] fli6laquoo ojf dxf+3 g]kfn affsf

cWoIfnfO kflgtlds eQmfgL ubf = amp))ndash kflgtlds s ssectL u]sf] b]lvPg lgoddf ePsf] Jojyf

adf]lhd ssectL gulPsf] kflgtlds s cn xgkb5

12 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 341

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 cdksectL

j8fsf lrjn] lnPsf] tnj k]ZsL xfnDd klg km5of6 gu]sf sf0f jflifs ) k|ltzt Jofh d]t cn

xgkb5

13 a9L eQmfgL M gtLu aljf j8f tkm s[lif DaGwL bO lbg] sfoqmd u]sf] egL hgf JolQmn] bf]xf]f] eQf

eQmfgL lnPsf] b]lvG5 bf]xf]f] eQmfgL lnPsf] sd =))ndash cn xgkb5

s8xjf ufpF ljsf ldlt

14 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ugkg] Jojyf 5 sfofnon] ufpF ljsf ldlt cWoIfnfO cWoIftf

eQf eQmfgL ubf =()ndash kflgtlds s ssectL u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd kflgtlds

s cn xgkb5

15 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf] lan

ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] utjifsf] lan fvL vfhf vr jfkt =$))))ndash lan

ekfO a]u kz EofSLg vlb u] jfkt =$)))ndash rgf k|sfzg kfjt =))))ndash d]t =()))ndash

eQmfgL lbPsf] 5 ut jifsf] lan fvL tyf lan ekfO a]u vr n]v]sf] sd cn xgkb5

16 eQmfgL lbg afFsL M cflys sfoljlw lgodfjnL )^$ sf] lgod $)-amp_ cgf rfn jifsf] ah]6n] gvfDg]

uL a9L vr xg] uL bfloTj lhgf ug xFbg ljz]if sf0f rfn jifsf] ah]6n] gvfd]sf] vr Joxf]gkg]

ePdf eQmfgL lbg afFsLsf] sRrfjfL k|dfl0ft ufO fVgkg] Jojyf 5 sfofnon] s[lif ]8 lgdf0f jfkt

ut cflys jifsf] =$))))ndash eQmfgL afFsLsf] sRrfafL a]u eQmfgL lbPsf] 5 eQmfgL afFsLsf] sRrfjfL

a]u eQmfgL lbPsf] sd lgodDdt b]lvPg

17 lhGL bflvnf M sfofnon] vlb u]sf] lhGL fdfg e08f zfvfdf bflvnf uL dfq lan eQmfgL lbg kb5

sfofnon] o jif vlb u]sf] =))))ndash sf] kmlgr =))))ndash sf] df]6fOsn lhGL bflvnf

u]sf] b]lvPg lhGL bflvnf guL eQmfgL lbPsf] sd lgodDdt b]lvPg

18 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP

kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF

ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =)))ndash eStfgL

lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

19 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

fljs ufpF ljsf ldltsf] ut ljut jifsf] =$ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g

of] jifsf] k]ZsL =)))ndash km5of6 xg afFsL b]lvPsf] 5

krftf ufpF ljsf ldlt

20 dNo clej[l4 s M dNo clej[l4 s P]g ) sf] bkm -_ df sbftfn] k|To]s dlxgf cfkmn] aemfpg

kg] s sd jo+ lgwf0f uL f] dlxgf dfKt ePsf] kRrL lbgleq s clws[t dIf tf]lsPadf]lhd

s ljj0f k]z ug kg] Jojyf 5 sfofnon] cfkltstfnfO XodkfOk vlb jfktsf] lan eQmfgL ubf

)ndash d=c=s eQmfgL u]sf]df jLhs gDa s]d]6 uL hfL u]sf] xbfFd=c=s dfof]hg u]sf] k|df0f

k]z xgkb5

cdksectL ufpF ljsf ldlt

21 n]vfkLIf0f M cflys jif )ampamp$ sf] efb| dfGtDd ePsf] vr =) (amp$ndash sf] n]vf |]tf

n]vfkLIf0fsf nflu k]z xg cfPg

22 lhGL M cflys sfoljlw lgodfjnL )^$ sf] lgod cgf lhGL bflvnf ugkg] Jojyf x]sf] 5

sfofnon] o jif vlb u]sf] df]6fOsn yfg lhGL bflvnf ePsf] b]lvPg vlb ulPsf] df]6fOsn

lhGL bflvnf uL lhGL cBfjlws ugkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 342

23 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf] lan

ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] afn dqL yfgLo zfg DaGwL cglzIf0f tflnd ~rfng

ug =(amp()ndash eQmfgL u]sf]df =)())ndash sf] dfq lan ekfO k]z ePsf] 5 TouL |]tf tofL

ugsf nflu egL =amp)))ndash eQmfgL u]sf]df vr k|dfl0ft ug] sfuhft k]z u]sf] b]lvPg lan ekfO

a]u vr n]v]sf] =amp()ndash cn xgkb5

24 s M cfos P]g ) sf] bkmf amp ( adf]lhd tf]lsPsf] bdf clu|d s ssectL ugkg] Jojyf 5

sfofnon] afn dqL yfgLo zfg DaGwL cglzIf0f tflnd ~rfng jfkt kflgtlds eQmfgL ubf

=$))ndash ufpF ljsf ldltsf] cWoIftf eQf eQmfgL ubf = ndash len]h k|f]kmfOn tof kf] jfktsf]

kflgtlds eQmfgL ubf =)))ndash 3 axfn eQmfgL ubf = ))ndash uL hDdf = ndash s ssectL u]sf]

b]lvPg lgoddf ePsf] Jojyf adf]lhd ssectL gulPsf] s cn xgkb5

25 cgudg dNofIacuteg M yflgo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] klR5]b adf]lhd

uf=lj== df amp j6f sfoqmd ~rfngdf ))amp()ndash eQmfgL u]sf]df DalGwt lgsfoaf6 k|efjsfL

cgudg dNofIacuteg ePsf] b]lvPg +rflnt sfoqmdsf] k|efjsfL kdf cgudg dNofIacuteg ulg kb5

26 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP

kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF

ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =)))ndash eStfgL

lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

27 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

fljs ufpF ljsf ldltsf] ut ljut jifsf] =amp$$ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g

of] jifsf] k]ZsL =$(ampndash km5of6 xg afFsL b]lvPsf] 5

a]gfnL ufpF ljsf ldlt

28 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP

kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF

ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =()))ndash eStfgL

lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

29 lhGL bflvnf M sfofnon] vlb u]sf] lhGL fdfg e08f zfvfdf bflvnf uL dfq lan eQmfgL lbg kb5

sfofnon] o jif vlb u]sf] =))))ndash sf] df]6fOsn lhGL bflvnf u]sf] b]lvPg lhGL bflvnf

guL eQmfgL lbPsf] sd lgodDdt b]lvPg

30 s M cfos P]g ) sf] bkmf amp ( adf]lhd tf]lsPsf] bdf clu|d s ssectL ugkg] Jojyf 5

sfofnon] df]6fOsn vlbsf] lan eQmfgLdf =ndash cWoIftf eQf eQmfgL ubf =^)ndash s ssectL

u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd ssectL gulPsf] s cn xgkb5

31 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

fljs ufpF ljsf ldltsf] ut ljut jifsf] =$))ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g

lkkkftL krftf ufpF ljsf ldlt

32 a9L eQmfgL Mcflys sfoljlw P]g ) sf] bkmf amp-_ df sfofnodf k|fKt xg cfPsf] sd tf]lsPsf]

sfddf dfq vr ug kfOg] tyf tf]lsPsf] sfd afx]s cGo sfddf vr u]sf] b]lvPdf lhDd]jf JolQmaf6

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 343

otf] vr sd cn pk ugkg] JojYff 5 sfofnon] hgf sfofno xfosnfO rf8kj eQfsf

cltlQm ljz]if kj eQf egL =$ )ndash lbPsf] xFbf pQm sd cn ugkb5

33 s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf lgodfgf Uuml

kflgtlds s ssectL ugkg] Jojyf 5 ufpF ljsf ldltsf] lrjn] )amp gtfj0fb]lv )amp kmfNugDdsf]

cWoIftf eQfdf Uuml fdflhs Iff s dfq ssectf u]sf] xFbf gku s = )ndash cn xgkb5

34 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufpF ljsf ldltsf] ut ljut jifsf] =amp))ampampndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g o jifsf]

k]ZsL afFsL =)))ndash x]sf] 5 dodf k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfgkb5

a]NbfL ufpF ljsf ldlt

35 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf] lan

ekfO lxt n]vf fVg kg] Jojyf 5 |]tf ldnfPsf] egL =amp)))ndash OGwg jfkt =amp)))ndash ljljw

vrafkt =))))ndasheQmfgL lbPsf]df vr n]Vg] cfwf k|df0f k]z gePsf] xFbf pQm sd cn xgkb5

36 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP

kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF

ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =))ndash eStfgL

lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

37 a9L eQmfgL Mbtfjfnf n]vfkLIfsn] lhNnf dGjo ldltaf6 bz vr lnOs]kl5 kgM o sfofnoaf6 bz]

vrafkt =ampndash ljljw vrjfkt =)))ndash d]t uL hDdf =ampndash eQmfgL lnPsf] xFbf a9L

eQmfgL ePsf] sd cn xgkb5

38 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufpF ljsf ldltsf] ut ljut jifsf] =)$amp))ndash k]ZsL afFsL b]lvPsf]df km5of6 u]sf] 5g o

jifsf] k]ZsL afFsL =(ampndash x]sf] 5 dodf k]ZsL km5of6 ug] tkm sfofnosf] Wofg hfg kb5

gtLgu ajL ufpF ljsf ldlt

39 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s

ssectL uL fhj bflvnf ug kg] Jojyf 5 ufpF ljsf ldltn] ssectL u]sf] =$ndash clu|d s bflvnf

u]sf] b]lvPg slsect ulPsf] s sd dod bflvnf xgkb5

40 lhGL bflvnf M sfofnon] vlb u]sf] lhGL fdfg e08f zfvfdf bflvnf uL dfq lan eQmfgL lbg kb5

sfofnon] o jif vlb u]sf] =))))ndash sf] l6n bfh lhGL bflvnf u]sf] b]lvPg lhGL bflvnf

guL eQmfgL lbPsf] sd lgodDdt b]lvPg

41 lan ekfO Mndash yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf] lan

ekfO lxt n]vf fVgkg] Jojyf 5 df6f] k]sf] egL =)))ndash eQmfgL lbPsf]df vr n]Vg] cfwf k|df0f

k]z gePsf] xFbf pQm sd cn xgkb5

42 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 344

ufpF ljsf ldltsf] o jifsf] k]ZsL afFsL =( ^ndash x]sf] 5 dodf k]ZsL km5of6 ug] tkm

sfofnosf] Wofg hfgkb5

ksl8of lrsgL ufpF ljsf ldlt

43 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s

ssectL uL fhj bflvnf ugkg] Jojyf 5 ufpF ljsf ldlt cWoIfsf] eQf eQmfgL ubf = )ndash s

ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

44 bf]xf]f] eQf M g]kfn sf dlGqklifbsf] )amp))amp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO

z tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP

kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF

ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =)))ndash eStfgL

lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

45 lhGL bflvnf M sfofnon] vlb u]sf] lhGL fdfg e08f zfvfdf bflvnf uL dfq lan eQmfgL lbg kb5

sfofnon] o jif vlb u]sf] = )ndash sf laleGg fdu|Lx lhGL bflvnf u]sf] b]lvPg lhGL

bflvnf guL eQmfgL lbPsf] sd lgodDdt b]lvPg

46 k]ZsL M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod () df k]ZsL lng] yfgLo lgsfosf

kbflwsfL sdrfL jf cGo hgs JolQmn] tf]lsPsf] Dofbleq k]ZsL km5of6 gu]df Dk0f k]ZsL sddf

Dofb gf3]sf ldltn] jflifs ) k|ltztsf bn] Aofh d]t nufO lngkg] tyf k]ZsL km5of6 ug c6] u]df

sdrfLsf] xsdf tna f]Ssf ug] a9jf f]Ssf ug] kbflwsfLsf] xsdf fjhlgs rgf d]t hfL uL

lghn] kfpg] ljwf f]Ssf uL sfL afFsL x Aofh lxt k]ZsL sd cn ugkg] Jojyf 5 o

ufpF ljsf ldltsf] o jifsf] k]ZsL afFsL =())ndash x]sf] 5 dodf k]ZsL km5of6 ug]tkm

sfofnosf] Wofg hfgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv $ xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo]

cn ugkg] = nfv ^ xhf lgoldt ugkg] = nfv xhf k]ZsL =amp nfv x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 345

kjfgLk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv amp xhf of] jifsf] cfo = sf]8 $ nfv amp xhf d]t

= sf]8 ampamp nfv xhf cfDbfgL ePsf]df = sf]8 ^ nfv ( xhf vr eO = sf]8 nfv amp xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL Jojyfkg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df

ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf]

sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jt

xtfGt0f xg] f] sf] clen]v tyf lhGL nut vftf )amp$ cf leq yfgLo txn] tof uL k|ltj]bg

fjhlgs ugkg] Jojyf 5 o ufpFkflnsfn] fljs ufpF ljsf ldltxsf] gfddf x]sf] lhGL DklQ

xfnDd k|fKt uL lhGL nut cBfjlws u]sf] b]lvPg DklQ xtfGt0f gxFbf xfpg] jf bkof]u xgSg]

b]lvPsf] 5 u7g cfb]z jdf]lhd fljs ufpFljsf ldltsf] gfddf x]sf lhGL fdfgx Plsg uL

jfldTjdf lngkb5

2 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd fjhlgs vlb P]g )^ sf] bkmf

$ sf] clwgdf xL kfFr nfv kofFDd nfut cgdfg ePsf] dfnfdfg f]em vlbf ug lsg] f]xL

lgodsf] pklgod -v_ df Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr nfv kofF eGbf a9L )

nfv Ddsf] dfnfdfg lnaGbL af]nkqsf] dfWodaf6 vlb ugkg] Jojyf 5 o ufpFkflnsfn] of] jif

=(ampndash sf] fdfg f]em vlb u]sf] b]lvG5 vlb sfonfO k|ltkwL agfO ldtJooL 9+un] fdfg

cfklt ug vlb of]hgf agfpg] nfut cgdfg tof ug] LdfeGbf a9Lsf] dfn fdfg lnaGbL befp

kq af]nkqsf] dfWodaf6 cfklt ug] tkm sfofnosf] Wofg hfgkb5

3 u sfL yf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ df u||x

sfL +Yff af6 sfd ufpg] DaGwdf Jojyf u]sf] 5 sfdsf] cfjZostf lsld dofjwL

sfdsf] u0ft hgzlQm sfo~rfng ljlw lxtsf] sfoIf]qut zt nfUg] sdsf] nfut cgdfg

tof ugkg] ) xhfeGbf dflysf] sfd ufpFbf dNo clea[l4 sdf btf ePsf] JolQm kmd jf

+yfaf6 sfd ufpg kg] Jojyf 5 sfofnon] clwsfz+ dNo clej[l4 sdf btf gePsf JolQm

kmd jf sDklg -u|x sfL +yf_ af6 ufPsf] sfd ug Sg] hgzlQm eP gePsf] dNofIacuteg

gePsf] ljgf cfwf thljlh k|lqmofn] u|x sfL +yf 5gf6 uL sfd af8]sf] b]lvG5 o

DjGwdf tTsfn wf uL k|ltwfsf cfwfdf u sfL +yfsf] 5gf6 ug] dNo clej[l4 sdf

btfjfnuFu dfq sfd ufpg] tkm sfofnonsf] Wofg hfg kb5

4 k]ZsL M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf vftf ~rfng

DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf dflxt ePsf

fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf]

ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5

ufpFkflnsfdf a]h clen]v k]ZsL af+sLsf]] clen]v fVgkb5 fljs ufpF ljsf ldltsf] ut ljutsf]

k]ZsL =) ((ndash x]sf] 5 o jifsf] k]ZsL =amp^()))ndash afFsL x]sf] 5 yfgLo lgsfo cflys

k|zfg lgodfjnL adf]lhd dodf k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfgkb5

5 bflvnf M eQmfgL ubf ssectL ulPsf] bfloTj sd dod DalGwt vftfdf bflvnf xgkb5 o ufpFkflnsfn]

)ampamp$ df ssectL u]sf] ~rosf]if jfktsf] =)(()ampndash clu|d s jfktsf] =()ndash DalGwt vftfdf

bflvnf u]sf] b]lvPg ssectL ulPsf] s ~ro sf]ifsf] sd oyfzL3| DalGwt vftfdf bflvnf xgkb5

6 dfHbft M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ adf]lhd fljs ufpF ljsf

ldltxsf] lhDdfdf x]sf] gub dfHbft DalGwt yfgLo txnfO xtfGt0f uL vr ugkb5 o

ufpFkflnsf cGtut fljs ufpF ljsf ldltsf] gfddf afFsL x]sf] dfHbft = ( ndash ufpFkflnsfnfO

lkmtf u]sf] b]lvPg fljs ufpF ljsf ldltxsf] gfddf x]sf] dfHbft ufpFkflnsfsf] vftfdf bflvnf

ug kb5

7 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s

ssectL uL fhj bflvnf ug kg] Jojyf 5 j8f g++= $ ^ af6 k|lzIfs eQf 9jfgL ef8f kfdz ]jf

cfbLsf] eQmfgL ubf =(amp ndash s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 346

lnKgLdfn ufpF ljsf ldlt

8 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf] lan

ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon]of] jif u|fe]n kf]vL dlGb lgdf0f jfkt =)))ndash

eQmfgL u]sf]df vrsf] lan ekfO k]z u]sf] 5g lan ekfO a]u vr n]lvPsf] sd cn xg kb5

axcfL ufpF ljsf ldlt

9 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s

ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] 9jfgL ef8f s[lif sfoqmd jfkt eQmfgL ubf =()ndash

s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

algofb ufpF ljsf ldlt

10 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z tnjdfgsf]

) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP kl5 fljs

ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf

lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f]

eQf jfkt eQmfgL lbPsf] sd cn xgkb5

k|6f]s ufpF ljsf ldlt

11 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z tnjdfgsf]

) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP kl5 fljs

ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf

lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =()))ndash eStfgL lnPsf] b]lvof] bf]xf]f]

eQf jfkt eQmfgL lbPsf] sd cn xgkb5

jGhlof ufpF ljsf ldlt

12 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z tnjdfgsf]

) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP kl5 fljs

ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf

lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f]

eQf jfkt eQmfgL lbPsf] sd cn xgkb5

13 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd sg jflGbf JolQmsf] kflgtlds eQmfgLdf

lgodfgf Uuml kflgtlds s ssectL ugkg] Jojyf 5 sfofnon] k|lzIfs eQf eQmfgL ubf =)ndash s

ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

fdk 6f]sgL ufpF ljsf ldlt

14 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z tnjdfgsf]

) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP kl5 fljs

ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf

lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk =))))ndash eStfgL lnPsf] b]lvof] bf]xf]f]

eQf jfkt eQmfgL lbPsf] sd cn xgkb5

15 axfn s M cfos P]g ) sf] bkmf adf]lhd ef8f jfkt sd eQmfgL ubf ) k|ltzt axfn s

eQmfgL ug kg] Jojyf 5 sfofnon] of] 9jfgL ef8f eQmfgL ubf ef8f s jfkt =$ ))ndash ssectL u]sf]

b]lvPg lgodfgf ssectL ugkg] ef8f s cn xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =^ nfv amp$ xhf a] km5of6 ug afFsL x]sf] 5 f]dWo] cn

ugkg] = nfv ^$ xhf lgoldt ugkg] =^ nfv $ xhf k]ZsL amp nfv ^( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 347

k|fgL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =amp) nfv ^^ xhf of] jifsf] cfo =amp sf]8 nfv )

xhf d]t =amp sf]8 amp nfv ^ xhf cfDbfgL ePsf]df =^ sf]8 amp nfv amp xhf vr eO =(amp

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL Jojyfkg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] f] sf] clen]v tyf lhGL nut vftf )amp$

cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 o ufpFkflnsfn] fljs

ufpF ljsf ldltxsf] gfddf x]sf] lhGL DklQ xfnDd k|fKt uL lhGL nut cBfjlws

u]sf] b]lvPg DklQ xtfGt0f gxFbf xfpg] jf bkof]u xgSg] b]lvPsf] 5 u7g cfb]z

jdf]lhd fljs ufpFljsf ldltsf] gfddf x]sf lhGL fdfgx Plsg uL jfldTjdf lngkb5

2 e|d0f clen]v M e|d0f vr lgodfjnL )^$ sf] lgod df e|d0f vl6g] kbflwsfL jf sdrfLn]

e|d0f k|fDe u]kl5 DalGwt sfofnon] cgrLndash^ adf]lhdsf] 9fFrfdf e|d0f clen]v fVgkg]

Jojyf 5 o pk dxfgukflnsfn] e|d0f vl6g] kbflwsfL jf sdrfLsf] e|d0f clen]v fVg]

u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd e|d0f clen]v fVgkb5

3 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd fjhlgs vlb P]g )^

sf] bkmf $ sf] clwgdf xL kfFr nfv kofFDd nfut cgdfg ePsf] dfnfdfg f]em vlbf

ug lsg] f]xL lgodsf] pklgod -v_ df Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr

nfv kofFeGbf a9L ) nfvDdsf] dfnfdfg lnaGbL af]nkqsf] dfWodaf6 vlb ugkg] Jojyf

5 o ufpFkflnsfn] of] jif =(ampndash sf] fdfg f]em vlb u]sf] b]lvG5 vlb sfonfO

k|ltkwL agfO ldtJooL 9+un] fdfg cfklt ug vlb of]hgf agfpg] nfut cgdfg tof ug]

LdfeGbf a9Lsf] dfn fdfg lnaGbL befp kq af]nkqsf] dfWodaf6 cfklt ug]tkm

sfofnosf] Wofg hfgkb5

4 u sfL yf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ df ux|

sfL +Yffaf6 sfd ufpg] DaGwdf Jojyf u]sf] 5 sfdsf] cfjZostf lsld dofjwL

sfdsf] u0ft hgzlQm sfo~rfng ljlw lxtsf] sfoIf]qut zt nfUg] sdsf] nfut

cgdfg tof ugkg] =) xhfeGbf dflysf] sfd ufpFbf dNo clea[l4 sdf btf ePsf] JolQm

kmd jf +yfaf6 sfd ufpg kg] Jojyf 5 sfofnon] clwsfz+ dNo clej[l4 sdf btf gePsf

JolQm kmd jf sDklg -u|x sfL +yf_ af6 ufPsf] sfd ug Sg] hgzlQm eP gePsf]

dNofIacuteg gePsf] ljgf cfwf thljlh k|lqmofn] u|x sfL +yf 5gf6 uL sfd af8]sf] b]lvG5

o DjGwdf tTsfn wf uL k|ltwfsf cfwfdf u sfL +yfsf] 5gf6 ug] dNo clej[l4

sdf btfjfnuFu dfq sfd ufpg]tkm sfofnonsf] Wofg hfgkb5

5 k]ZsL M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf vftf

~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf

dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h

clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf

a]h DkLIf0f sfo ugkb5 ufpFkflnsfdf a]h clen]v k]ZsL af+sLsf]] clen]v fVgkb5

fljs ufpF ljsf ldltsf] ut ljutsf] k]ZsL =((^ndash x]sf] 5 o jifsf] k]ZsL

=))ndash afFsL x]sf] 5 yfgLo lgsfo cflys k|zfg lgodfjnL adf]lhd dodf k]ZsL

km5of6 ug]tkm sfofnosf] Wofg hfgkb5

6 bflvnf M eQmfgL ubf ssectL ulPsf] bfloTj sd dod DalGwt vftfdf bflvnf xgkb5 o

ufpFkflnsfn] )ampamp$ df ssectL u]sf] ~rosf]if jfktsf] =ampampndash clu|d s jfktsf]

=$)ndash DalGwt vftfdf bflvnf u]sf] b]lvPg ssectL ulPsf] s ~ro sf]ifsf] sd

DalGwt vftfdf bflvnf xgkb5

7 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]j8f g+= ^ tkm ljleGg zLifsaf6

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 348

ljleGg sfoqmd ~rfng ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u =ndash

eQmfgL u]sf] 5 lan ekfO a]u vr n]v]sf] sd cn xgkb5

8 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ug kg] Jojyf 5 j8f g+= amp tkm laleGg eQmfgLdf

=^$ndash s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

ljgtfdk ufpF ljsf ldlt

9 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

10 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ug kg] Jojyf 5 sfofnon] laleGg eQmfgLdf =ampndash

s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

kfgL ufpF ljsf ldlt

11 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =^ndash s

ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

v6jf hAbL ufpF ljsf ldlt

12 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xg b5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$) nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv ^ xhf lgoldt ugkg] =) nfv amp xhf k]ZsL = nfv xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 349

km]6f ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv amp xhf of] jifsf] cfo = sf]8 ( nfv xhf d]t = sf]8 (

nfv xhf cfDbfgL ePsf]df = sf]8 $ nfv ( xhf vr eO = sf]8 $( nfv $( xhf dfHbft x]sf] 5 n]vfkLIf0faf6

b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL Jojyfkg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DjGwL cfb]z )amp$ sf] bkmf amp( df ufpFkflnsf jf

gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf gukflnsf jf Tosf] sg j8fsf] rn crn

DklQ bfloTj tyf clen]v ToL sfod ePsf ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] f]sf] clen]v tyf

lhGL nut vftf )amp$ cfleq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 o ufpFkflnsfn]

fljs ufpF ljsf ldltxsf] gfddf x]sf] lhGL DklQ xfnDd k|fKt uL lhGL nut cBfjlws u]sf] b]lvPg

DklQ xtfGt0f gxFbf xfpg] jf bkof]u xgSg] b]lvPsf] 5 u7g cfb]z jdf]lhd fljs ufpFljsf ldltsf] gfddf

x]sf lhGL fdfgx olsg uL jfldTjdf lngkb5

2 n]vfkLIf0f M yfgLo txsf] zfg ~rfng DaGwdf hfL ulPsf] cf]bz )amp sf] bkmf df fljs ufpF ljsf

ldlt gukflnsf lhNnf ljsf ldltsf vftfx aGb uL f] cjlwDd ePsf cflys sff]afsf] ljj0f tof uL

n]vfkLIf0f ufpgkg] Jojyf 5 o ufpFkflnsfn] )amp kmfug amp Ddsf] cflys sff]jfsf] 5sect cflys ljj0f tof

uL n]vfkLIf0f u]sf] b]lvPg

3 e|d0f clen]v M e|d0f vr lgodfjnL ) $ sf] lgod df e|d0f vl6g] kbflwsfL jf sdrfLn] e|d0f k|fDe u]kl5

DalGwt sfofnon] cgrLndash adf]lhdsf] 9fFrfdf e|d0f clen]v fVgkg] Jojyf 5 o ufpFkflnsfn] e|d0f vl6g]

kbflwsfL jf sdrfLsf] e|d0f clen]v fVg] u]sf] b]lvPg lgoddf ePsf] Jojyf adf]lhd e|d0f clen]v fVgkb5

4 f]em vlb M fjhlgs vlb lgodfjnL ) $ sf] lgod adf]lhd fjhlgs vlb P]g ) sf] bkmf $ sf]

clwgdf xL kfFr nfv kofFDd nfut cgdfg ePsf] dfnfdfg f]em vlbf ug lsg] f]xL lgodsf] pklgod -

v_ df Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr nfv kofF eGbf a9L ) nfvDdsf] dfnfdfg lnaGbL

af]nkqsf] dfWodaf6 vlb ugkg] Jojyf 5 o ufpFkflnsfn] of] jif =amp$((ndash sf] fdfg f]em vlb u]sf]

b]lvG5 vlb sfonfO k|ltkwL agfO ldtJooL 9+un] fdfg cfklt ug vlb of]hgf agfpg] nfut cgdfg tof ug]

LdfeGbf a9Lsf] dfn fdfg lnaGbL befp kq af]nkqsf] dfWodaf6 cfklt ug] tkm sfofnosf] Wofg hfgkb5

5 k]ZsL M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf vftf ~rfng DaGwdf

yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt

tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL

lgodfgf k]ZsL km5of6 tyf a]h DkLIf0f sfo ugkb5 ufpFkflnsfdf a]h clen]v k]ZsL af+sLsf]] clen]v fVg

kb5 fljs ufpF ljsf ldltsf] ut ljutsf] k]ZsL =)))ndash x]sf] 5 o jifsf] k]ZsL =amp)))ndash afFsL

x]sf] 5 yfgLo lgsfo cflys k|zfg lgodfjnL adf]lhd dodf k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfgkb5

6 bflvnf M eQmfgL ubf ssectL ulPsf] bfloTj sd dod DalGwt vftfdf bflvnf xg kb5 o ufpFkflnsfn] )ampamp$

df ssectL u]sf] ~rosf]if jfktsf] =)))ndash clu|d s jfktsf] =($ndash DalGwt vftfdf bflvnf u]sf] b]lvPg

ssectL ulPsf] s ~ro sf]ifsf] sd DalGwt vftfdf bflvnf xgkb5

7 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s ssectL uL

fhj bflvnf ugkg] Jojyf 5 sfofnon] fljs jtf 5tjf klgFof ufpF ljsf ldlt tkm laleGg eQmfgLdf

=amp( $ndash s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

8 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL ) $ sf] lgod $ -_ df vr ubf vrsf] lan ekfO lxtsf]

n]vf fVgkg] pNn]v 5 sfofnon] j8f g+= tkm ljleGg zLifsaf6 ljleGg sfoqmd ~rfng ug JolQm kmd

lgsfoxnfO vrsf] lan ekfO j]u =)))ndash eQmfgL u]sf] 5 lan ekfO a]u vr n]v]sf] sd cn xgkb5

algFof ufpF ljsf ldlt

9 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z tnjdfgsf] ) k|ltztDd

k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo

cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5

klg cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 350

10 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s ssectL uL

fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =)ndash s ssectL u]sf] b]lvPg lgodfgf ssectL

gulPsf] s sd cn xgkb5

5tjf ufpF ljsf ldlt

11 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s ssectL uL

fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =$(())ndash s ssectL u]sf] b]lvPg lgodfgf ssectL

gulPsf] s sd cn xgkb5

atf ufpF ljsf ldlt

12 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z tnjdfgsf] ) k|ltztDd

k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo

cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5

klg cWoIftf eQf jk =)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

13 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL ) $ sf] lgod $ -_ df vr ubf vrsf] lan ekfO lxtsf]

n]vf fVgkg] pNn]v 5 sfofnon]ljleGg zLifsaf6 ljleGg sfoqmd ~rfng ug JolQm kmd lgsfoxnfO vrsf]

lan ekfO j]u =$))))ndash eQmfgL u]sf] 5 lan ekfO a]u vr n]v]sf] sd cn xgkb5

14 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf clu|d s ssectL uL

fhj bflvnf ug kg] Jojyf 5 sfofnon] laleGg eQmfgLdf =amp())ndash s ssectL u]sf] b]lvPg lgodfgf ssectL

gulPsf] s sd cn xgkb5

klgofF ufpF ljsf ldlt

15 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z tnjdfgsf] ) k|ltztDd

k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL lnP kl5 fljs ufpF ljsf ldltsf] lg0fo

cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5 o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5

klg cWoIftf eQf jk =))))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

16 lan ekfO a]u vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ -_ df vr ubf vrsf] lan

ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]ljleGg zLifsaf6 ljleGg sfoqmd ~rfng ug JolQm kmd

lgsfoxnfO vrsf] lan ekfO j]u =(()ndash eQmfgL u]sf] 5 lan ekfO a]u vr n]v]sf] sd cn xg

kb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = nfv a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg] = nfv amp

xhf lgoldt ugkg] =amp nfv $ xhf k]ZsL =amp nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 351

affu8L ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft = nfv ( xhf of] jifsf] cfo =^ sf]8 ^$ nfv (amp

xhf d]t =^ sf]8 ( nfv ^ xhf cfDbfgL ePsf]df =^ sf]8 ) nfv xhf vr eO =^

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lhGL Jojyfkg M yfgLo txsf] ]jf ~rfng tyf Jojyfkg DaGwL cfb]z )amp$ sf] bkmf

amp( df ufpFkflnsf jf gukflnsf u7g xFbf f] leq dflxt ePsf ufpF ljsf ldlt jf

gukflnsf jf Tosf] sg j8fsf] rn crn DklQ bfloTj tyf clen]v ToL sfod ePsf

ufpFkflnsf jf gukflnsfdf jt xtfGt0f xg] f] sf] clen]v tyf lhGL nut vftf )amp$

cf leq yfgLo txn] tof uL k|ltj]bg fjhlgs ugkg] Jojyf 5 o ufpFkflnsfn] fljs

ufpF ljsf ldltxsf] gfddf x]sf] lhGL DklQ xfnDd k|fKt uL lhGL nut cBfjlws

u]sf] b]lvPg DklQ xtfGt0f gxFbf xfpg] jf bkof]u xgSg] b]lvPsf] 5 u7g cfb]z

jdf]lhd fljs ufpFljsf ldltsf] gfddf x]sf lhGL fdfgx Plsg uL jfldTjdf lngkb5

2 e|d0f clen]v M e|d0f vr lgodfjnL )^$ sf] lgod df e|d0f vl6g] kbflwsfL jf sdrfLn]

e|d0f k|fDe u]kl5 DalGwt sfofnon] cgrLndash^ adf]lhdsf] 9fFrfdf e|d0f clen]v fVgkg]

Jojyf 5 o ufpFkflnsfn] e|d0f vl6g] kbflwsfL jf sdrfLsf] e|d0f clen]v fVg] u]sf]

b]lvPg lgoddf ePsf] Jojyf adf]lhd e|d0f clen]v fVgkb5

3 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd fjhlgs vlb P]g )^

sf] bkmf $ sf] clwgdf xL kfFr nfv kofFDd nfut cgdfg ePsf] dfnfdfg f]em vlbf

ug lsg] f]xL lgodsf] pklgod -v_ df Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr

nfv kofF eGbf a9L ) nfvDdsf] dfnfdfg lnaGbL af]nkqsf] dfWodaf6 vlb ugkg]

Jojyf 5 o ufpFkflnsfn] of] jif =amp$((ndash sf] fdfg f]em vlb u]sf] b]lvG5 vlb

sfonfO k|ltkwL agfO ldtJooL 9+un] fdfg cfklt ug vlb of]hgf agfpg] nfut cgdfg

tof ug] LdfeGbf a9Lsf] dfn fdfg lnaGbL befp kq af]nkqsf] dfWodaf6 cfklt ug]tkm

sfofnosf] Wofg hfgkb5

4 u sfL yf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ df u||x

sfL +Yff af6 sfd ufpg] DaGwdf Jojyf u]sf] 5 sfdsf] cfjZostf lsld dofjwL

sfdsf] u0ft hgzlQm sfo~rfng ljlw lxtsf] sfoIf]qut zt nfUg] sdsf] nfut

cgdfg tof ugkg] =) xhfeGbf dflysf] sfd ufpFbf dNo clea[l4 sdf btf ePsf] JolQm

kmd jf +yfaf6 sfd ufpg kg] Jojyf 5 sfofnon] clwsfz+ dNo clej[l4 sdf btf gePsf

JolQm kmd jf sDklg -u|x sfL +yf_ af6 ufPsf] sfd ug Sg] hgzlQm eP gePsf]

dNofIacuteg gePsf] ljgf cfwf thljlh k|lqmofn] u|x sfL +yf 5gf6 uL sfd af8]sf] b]lvG5

o DjGwdf tTsfn wf uL k|ltwfsf cfwfdf u sfL +yfsf] 5gf6 ug] dNo clej[l4

sdf btfjfnuFu dfq sfd ufpg]tkm sfofnonsf] Wofg hfgkb5

5 k]ZsL M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] 20731225 sf] cflys sff]af tyf vftf

~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf

dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h

clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf

a]h DkLIf0f sfo ugkb5 fljs ufpF ljsf ldltsf] ut ljutsf] k]ZsL =^)$ampndash

x]sf] 5 o jifsf] k]ZsL =$)$(ndash afFsL x]sf] 5 yfgLo lgsfo cflys k|zfg

lgodfjnL adf]lhd dodf k]ZsL km5of6 ug] tkm sfofnosf] Wofg hfg kb5

6 bflvnf M eQmfgL ubf ssectL ulPsf] bfloTj sd dod DalGwt vftfdf bflvnf xgkb5 o

ufpFkflnsfn] )ampamp$ df fljsf ufpF ljsf ldlttkmsf] ssectL u]sf] clu|d s jfktsf]

=^ndash DalGwt vftfdf bflvnf u]sf] b]lvPg ssectL ulPsf] s ~ro sf]ifsf]

sdDalGwt vftfdf bflvnf xgkb5

7 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ug kg] Jojyf 5 sfofnon] j8f g+= ^ tkmsf] d]t

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 352

laleGg eQmfgLdf =amp($ndash s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn

xgkb5

8 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]ljleGg zLifsaf6 ljleGg sfoqmd ~rfng

ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u =$$)ndash eQmfgL u]sf] 5 lan ekfO

a]u vr n]v]sf] sd cn xgkb5

vf]kjf ufpF ljsf ldlt

9 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ug kg] Jojyf 5 sfofnon] laleGg eQmfgLdf =ampndash

s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

u8xn ufpF ljsf ldlt

10 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=()))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

11 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =^$(ndash

s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

12 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]ljleGg zLifsaf6 ljleGg sfoqmd ~rfng

ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u =)))ndash eQmfgL u]sf] 5 lan ekfO

a]u vr n]v]sf] sd cn xgkb5

kyf ufpF ljsf ldlt

13 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

14 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =^^$(ndash

s ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

15 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]ljleGg zLifsaf6 ljleGg sfoqmd ~rfng

ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u =amp)))ndash eQmfgL u]sf] 5 lan ekfO

a]u vr n]v]sf] sd cn xgkb5

ljgkjf ufpF ljsf ldlt

16 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

lkk|fatk ufpF ljsf ldlt

17 n]vfkLIf0f M yfgLo cflys k|zfg lgodfjnL )^$ sf] bkmf -5_ adf]lhd cfGtls

n]vfkLIf0f zfvfn] clGtd n]vfkLIf0fsf nflu |]tf tof kfL fVg kg] Jojyf 5 o ufpF

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 353

ljsf ldltsf] n]vf |]tf n]vfkLIf0fdf k]z xg cfPg lhNnf ljsf ldlt affaf6 o ufpF

ljsf ldltsf] gfddf =)(()ndash lgsff uPsf] b]lvG5 n]vf |]tf k]z xg gcfPsfn]

pQm ufpF ljsf ldltsf] cfGtls cfo Plsg xg s]g n]vf|]tf k]z uL clGtd n]vfkLIf0f

ufpg kb5

l+xfllg ufpF ljsf ldlt

18 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]ljleGg zLifsaf6 ljleGg sfoqmd ~rfng

ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u =)(((ndash eQmfgL u]sf] 5 lan ekfO

a]u vr n]v]sf] sd cn xgkb5

19 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =^^))ndash s

ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =( nfv xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = nfv $$ xhf lgoldt ugkg] =$ nfv xhf k]ZsL =$ nfv xhf

x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 354

j0f ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jifsf] dfHbft =^ nfv amp) xhf of] jifsf] cfo =$ sf]8 nfv xhf

d]t =$ sf]8 ( nfv amp xhf cfDbfgL ePsf]df = sf]8 $ nfv ($ xhf vr eO =amp$ nfv

amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 cfGtls lgoGq0f M sfof+non] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+

k|efjsfL agfpg kb+5 sfof+nosf] cfGtLs lgoGq0f Jojyfsf] dNofsg ubf ubf fljs ufpF

ljsf ldlt tyf ufpFkflnsfn] cfo Joosf] dfHbft k|ult tof gu]sf] jLs[t sfoqmdx

hfFrkf gu]sf] cgudg pkof]u pknJwL DaGwdf dNofIacuteg gu]sf] sfofnon] lhGL lgLIf0f

uL k|ltj]bg dfly sfjflx gu]sf] fhj k|flKt jf cfDbfgLsf] lb lgoGq0f vftf gfv]sf] tfns

sfofnon] lgLIf0f uL lbPsf] emfjxnfO lgLIf0f kltsfdf clen]v uL emfj pk plrt

sfjfxL gu]sf] ddt clen]v vftf gfv]sf] sfo ljj0f tof uL sdrfLxnfO clwsf

lhDd]jfL lbgkg]df sfo ljj0f tof uL lhDd]jfL glbPsf] cfl+ys sff]afsf] +lIfKt jflifs

k|ltj]bg tof uL tfns sfofnodf gk7fPsf] vlb OsfO u7g gu]s]f dfhbf rL tof gu]sf]

tnjL k|ltj]bg kflt gu]sf] cflys sfoljlw lgodfjnL eQmfgL ubf vrsf lan ekfOx

lnln]jf 9Eumln] flv eQmfgL hgfpg] 5fk nufpgkg]df f] d]t u]sf] b]lvPg k|rlnt lgoddf

ePsf a Jojyfsf] kfngf uL ljQLo hjfkmb]xLtfnfO b[9 agfpg sfofnosf] Wofg hfg hL

b]lvG5

2 dNo clej[l4 s M fjhlgs vlb P]g )^ sf] bkmf ( df fjhlgs lgsfon] =) xhf

kofF eGbf a9L dNosf dNo clea[l4 s nfUg] dfnfdfg vlb ubf cfGtls fhj sfofnoaf6

yfoL n]vf gDa dNo clea[l4 s btf k|df0fkq k|fKt u]sf JolQm kmd +yf jf sDkgLaf6

dfq vlb ugkg] Jojyf 5 sfofnon] ) xhf eGbf dflysf dfg ljn 6qmfO dNo clej[l4

sdf btf gePsf kmdFu vlb u]sf] b]lvPsf]n] sfofnon] P]gdf tf]lsPsf] sfolalwsf] klkfngf

ug]tkm Wofg lbgkb5

3 lhGL M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ adf]lhd lhGL lgLIf0f k|ltj]bg k|fKt

ePkl5 sfofno k|dvn] Totf] k|ltj]bg Ps k|lt tfns sfofnodf k7fpg kg] Jojyf 5

sfofnon] lhGL lgLIf0f k|ltj]bg k]z gu]sf] xFbf lhGL DklQ s] slt stf] cjyfdf 5g

egL olsg ug lsPg

4 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd fjhlgs vlb P]g )^

sf] bkmf $ sf] clwgdf xL kfFr nfv kofFDd nfut cgdfg ePsf] dfnfdfg f]em vlbf ug

lsg] f]xL lgodsf] pklgod -v_ df Ps cflys jifdf Ps k6s jf k6s k6s uL kfFr nfv

kofF eGbf a9L ) nfv Ddsf] dfnfdfg lnaGbL af]nkqsf] dfWodaf6 vlb ugkg] Jojyf

5 o ufpFkflnsfn] of] jif =)ampndash sf] fdfg f]em vlb u]sf] b]lvG5 vlb sfonfO

k|ltkwL agfO ldtJooL 9+un] fdfg cfklt ug vlb of]hgf agfpg] nfut cgdfg tof ug]

LdfeGbf a9Lsf] dfn fdfg lnaGbL befp kq af]nkqsf] dfWodaf6 cfklt ug]tkm sfofnosf]

Wofg hfgkb5

5 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =((ndash s

ssectL u]sf] b]lvPg lgodfgf s sd cn xgkb5

6 k]ZsL M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] ldlt 20731225 sf] cflys sff]af tyf

vftf ~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf

gukflnsfdf dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL

tyf a]h clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL

km5of6 tyf a]h DkLIf0f sfo ugkb5 ufpFkflnsfdf a]h clen]v k]ZsL af+sLsf]] clen]v

fVgkb5 ufpF kflnsfsf] k]ZsL =$ampndash afFsL x]sf] 5 yfgLo lgsfo cflys k|zfg

lgodfjnL adf]lhd dodf k]ZsL km5of6 ug] tkm sfofnosf] Wofg hfgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 355

kzfd ufpF ljsf ldlt

7 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lnPsf] sd cn xgkb5

8 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]ljleGg zLifsaf6 ljleGg sfoqmd ~rfng

ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u =)ampndash eQmfgL u]sf] 5 lan ekfO

a]u vr n]v]sf] sd cn xg kb5

9 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =)))ndash s

ssectL u]sf] b]lvPg lgodfgf ssectL gulPsf] s sd cn xgkb5

10 k]ZsL M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] )amp sf] cflys sff]af tyf vftf

~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf

dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h

clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf

a]h DkLIf0f sfo ugkb5 ufpF kflnsfsf] ut ljutsf] k]ZsL =amp)$ndash afFsL x]sf] 5

o jifsf] k]ZsL =^^ndash afFsL b]lvG5 yfgLo lgsfo cflys k|zfg lgodfjnL adf]lhd

dodf k]ZsL km5of6 ug]tkm sfofnosf] Wofg hfg kb5

xlbof ufpF ljsf ldlt

11 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=amp)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xg kb5

auxL ufpF ljsf ldlt

12 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon] ljleGg zLifsaf6 ljleGg sfoqmd ~rfng

ug JolQm kmd lgsfoxnfO vrsf] lan ekfO j]u =ndash eQmfgL u]sf] 5 lan ekfO

a]u vr n]v]sf] sd cn xgkb5

13 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

saxLuf]7 ufpF ljsf ldlt

14 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

15 lan ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $^-_ df vr ubf vrsf]

lan ekfO lxtsf] n]vf fVgkg] pNn]v 5 sfofnon]vfhf vrsf] lan ekfO j]u =$))))ndash

eQmfgL u]sf] 5 lan ekfO a]u vr n]v]sf] sd cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= aff

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 356

demlof ufpF ljsf ldlt

16 bf]xf]f] eQf M dlGqklifbsf] )ampamp sf] lg0fo cgf ufpF ljsf ldltsf lrjxnfO z

tnjdfgsf] ) k|ltztDd k|f]Tfxg eQf pknAw ufpg] lg0fo eP cgf k|f]Tfxg eQf eQmfgL

lnP kl5 fljs ufpF ljsf ldltsf] lg0fo cgfsf] cGo ljwf lng gkfpg] Jojyf x]sf] 5

o ufpF ljsf ldltsf lrjn] k|f]Tfxg eQf eQmfgL lnP kl5 klg cWoIftf eQf jk

=)))ndash eStfgL lnPsf] b]lvof] bf]xf]f] eQf jfkt eQmfgL lbPsf] sd cn xgkb5

17 s M cfos P]g ) sf] bkmf amp ( adf]lhd eQmfgLdf lgodfgf tf]lsPsf] bdf

clu|d s ssectL uL fhj bflvnf ugkg] Jojyf 5 sfofnon] laleGg eQmfgLdf =(ndash s

ssectL u]sf] b]lvPg lgodfgf s sd cn xgkb5

18 lhGL bflvnf M cflys sfoljlw lgodfjnL )^$ sf] lgod cgf lhGL bflvnf ug kg]

Jojyf 5 sfofnon] =)))ndash sf] sfofno fdfgx vlb u]sf]df lhGL bflvnf u]sf]

b]lvPg lhGfL bflvnf u]sf] k|df0f k]z xgkb5

19 k]ZsL M +3Lo dfldnf tyf yfgLo ljsf dGqfnosf] )amp sf] cflys sff]af tyf vftf

~rfng DaGwdf yk ki6 klPsf] klkqsf] bkmf amp adf]lhd ufpFkflnsf tyf gukflnsfdf

dflxt ePsf fljssf ufpF ljsf ldlt tyf gukflnsfsf] gfddf x]sf] k]ZsL tyf a]h

clen]v dfof]hg ePsf] ufpFkflnsf jf gukflnsfdf sfod uL lgodfgf k]ZsL km5of6 tyf

a]h DkLIf0f sfo ugkb5 ufpF ljsf ldltsf] ut ljutsf] k]ZsL =((^))ndash afFsL x]sf]

5 yfgLo lgsfo cflys k|zfg lgodfjnL adf]lhd dodf k]ZsL km5of6 ug]tkm sfofnosf]

Wofg hfgkb5

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 ^$ nfv ( xhf a]h km5of6 ug afFsL x]sf]

5 f] dWo] cn ugkg] = nfv ( xhf lgoldt ugkg] =) nfv amp xhf k]ZsL = sf]8

nfv ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 357

jLu+h dxfgukflnsf

n]vfkLIf0f k|ltj]bg

dxfgukflnsfsf] ut jif+sf] dfHbft - sf]8 $ nfv (amp xhf of] jif+ cfo -$ sf]8 nfv

$ xhf d]t -^ sf]8 $ nfv xhf cfDbfgL ePsf]df -$ sf]8 amp nfv xhf vr+ eO+ - sf]8

amp nfv $^ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5gM

1 ljQLo ljj0f M cflys sfoljlw P]g ) sf] bkmf ) cgf sff]afsf] n]vf k|0ffnL g]kfn

sfn] tf]lslbP adf]lhd xg] sff]afsf] n]vf dxfn]vfkLIfssf] ljefuaf6 jLs[t eP adf]lhdsf]

9fFrfdf fVgkg]5 dxfn]vf lgoGqs sfofnon] jb]lzs cgbfg C0f xfotf nufgL ljlgof]hg cfDbfgL

nufot a k|sfsf] sff]afxsf] n]vf fvL Tosf] s]Gb|Lo ljj0f tof uL dxfn]vf kLIfsdIf k]z

ugkb5 ah]6df dfj]z gePsf hgs k|sfsf] xfotf jf |f]taf6 ePsf] vrsf] n]vf DalGwt

sfofnon] tof ugkg]5 t gukflnsfn] k]z u]sf] cflys ljj0fdf b]xfosf] sff]af dfj]z u]sf]

5g a sff]af dfj]z guL tof u]sf] ljlQo ljj0fn] gukflnsfsf] cflys sff]afsf] oyfy

lrq0f ubg cfufdL jif a sff]af dfj]z uL cflys ljj0f tof uL wf ugkb5

2 PsLs[t cflys ljj0f M cflys sfoljlw lgoldt tyf Jojlyt ug ag]sf] sfgg )amp$ adf]lhd yfgLo

tx u7g cl3sf] kl5sf] PsLs[t cflys ljj0f tof uL k]z ugkb5 dxfgukflnsfn] zxL ljsf

cfof]hgf PlzofnL ljsf a+s g]kfn sf tyf aLu+h dxfgukflnsfsf] +oSt nufgLdf ~rflnt

demfnf zx Plss[t zxL jftfj0fLo wf cfof]hgfdf dxfgukflnsfaf6 lbOPsf] DoflrEuml km08nfO

dfq vrsf] kdf n]vf+sg u]sf] cfof]hgfn] u]sf] vr dfj]z uL k|ltj]bg tof u]sf] 5g

cfof]hgfsf] sfok|ult dfq vnfO guklifbdf k]z u]sf]n] sfok|ultsf] dLIffaf6 cfof]hgfsf] cflys

ljj0f guklifbaf6 cgdf]bg ePsf] sfggDdt b]lvPg

3 k|zflgs vr M k|tt cflys ljj0faf6 s]lGb|o cgbfgaf6 =$)()))ndash cfGtls cfoaf6

=amp(ampndash cGo =$amp)ampmdash d]t uL hDdf =$(ndash sf] cfDbfgLdWo] rfn vr

=amp$$ ndash tyf kFhLut vr =()amp $$mdash ePsf] b]lvG5 pSt vr dWo] k|zflgs vrdf

cfGtls cfosf] k|ltzteGbf a9L vr ePsf] 5 kmfOsf sdrfL k|fljlwstkmsf] sdrfL

kmfOsf] nflu k|of]u xg] 6ofS6sf OGwg vr kFhLut vrdf n]vfFsg ulPsf] 5 hg vr rfn

k|s[ltsf] vr x]sf] 5 otf vr d]t rfn vrdf n]vfIacuteg ubf rfn vr a9g uPsf] b]lvG5

4 wf6L M wf6Ltkmsf] ut jifjf6 lhDd]jfL ]sf] =( (mdash rfn jifsf] gtfj0fb]lv rq ut]Ddsf]

cfDbfgL =( amp^$mdash rq $ b]lv cfiff9 dfGtDdsf] = amp()mdash sff]afnfO PsLs[t cflys

ljj0fdf dfj]z u]sf] 5g

5 a+s dfHbft M dLgf ahf sf]if gu ljsf sf]ifsf] =() mdash lhDd]jfL f]sf] 5g sdrfL sNof0f

sf]ifsf] lhDd]jfL fbf =(mdash sdn] a9L sd lhDd]jfL f]sf] 5

51 g]kfn sfsf] )amp d+l ^ ut]sf] lg0foaf6 tTsfnLg aLu+h pkdxfgukflnsfdf uflePsf j6f

j8fxsf] a+s dfHbftsf] ljj0f sff]afdf dfa]z u]sf] 5g a j8fxsf] lxfa lhDd]jfL fL f]sf]

k|df0f k]z ugkb5

52 k|fOd a+s aLu+h zfvfdf x]sf] cIfo sf]ifsf] d4tL vftfdf x]sf] =amp mdash cflys ljj0fdf dfj]z

u]sf] 5g ojf6 dxfgukflnsfn] k]z u]sf] cfondashJoo ljj0fn] dxfgukflnsfsf] cflys sff]jfsf]

oyfy lrq0f u]sf] 5g

6 cfGtls lgoGq0f M dxfgukflnsfn] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]

k|efjsfL agfpgkb5 o dxfgukflnsfsf] cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf dodf cfGtls

n]vfkLIf0f gu]sf] tnjL k|ltj]bg kflt gul sdrfLsf] tnj vr n]v]sf] fdflhs n]vfkLIf0f

gufPsf] sdrfLsf] jf xFbf aemaemfy gePsf] vlb of]hgf tof gu]sf] lhGL vftf clen]v

Aojlyt gePsf] tyf tTsfnLg uf=lj= Pj+ ufpFkflnsf dxfgukflnsfdf ufle+bf Tosf] bfloTj uflePsf]

t a+s dfHbft lhGL nufotsf Dk0f DklQ d]t xfnDd uflePsf] Pj+ cwfjlws xg gs]sf]

sfoljlw tof uL Pj+ lhGL fdfgsf] +If0f Pj+ pkof]u ug] aftfj0fsf] lglZrt gu]sf] htf sdL

sdhf]L b]lvPsf 5g k|rlnt lgoddf ePsf j Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf b[9

agfpgkb5

7 n]]vf Jojyf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( df dxfgukflnsfsf] n]vf

bf]xf]f] |]tf k|0ffnLsf] l4fGtdf cfwflt k|f]befjL sff]afdf fVgkg] pNn]v 5 o dxfgukflnsfn]

k|f]befjL sff]afdf n]vf gfvL gub sff]afdf cfwflt sff]afsf] n]vf fv]sf] b]lvof] oaf6

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 358

dxfgukflnsfsf] rn crn DklQ tyf fx cfdLsf] cjyf olsg ug lsPg k|rlnt lgodfjnLdf

ePsf] Jojyf adf]lhd k|f]befjL sff]afsf] cfwfdf n]vf tof ugkb5

8 ljBtLo n]vf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod (-_df yfgLo txsf] gt]tf

ljBtLo k|0ffnLdf d]t fVg lsg] pNn]v dxfgukflnsfn] f+lu|nf dfOqmf] l6dsf] km6j]o k|of]u

uL n]vf fv]sf] 5 ˆ6j]on] cfDbfgLsf] efrxdf gub afFsL js bflvnf ubf kms sd OG6L ug]

vr n]lvPsf] sdsf] r]s Dofb gf3]sf]df kgM hfL ubf kgM vr n]Vg] efrx Modify DeleteBack

Dated Entry ug ldNg] b]lvPsf]n] ljBtLo k|0ffnLdf flvPsf] n]vf ekbf] b]lvPg ˆ6j]osf] ljjflgotf

kLIf0f uL DalGwt lgsfojf6 jLs[lt d]t lnPsf] gb]lvPsf]n] dxfgukflnsfsf] cfondashJoosf] lxfj

oyfyks 5 egL ljZjt xg lsPg odf 5fglag uL cfDbfgL tyf vrsf] olsg xgkb5

9 k|zflgs vr M yfgLo lgsfo jfoQ zfg P]gsf] bkmf ^ lgodfjnLsf] lgod $ df sf]8

kofFeGbf a9L cfDbfgL xg] gukflnsfsf] k|ltzteGbf a9L sd k|zflgs sfosf nflu vr ug

gkfOg] Aojyf 5 o dxfgukflnsfsf] )ampamp$ df k|zflgs vr = amp )(mdash ePsf] hg

cfGtls cfosf] $=$ k|ltzt xg cfpF5 f] cflys jifdf k|ltztsf] lln+usf cfwfdf clwstd

Ldf =$$amp$(^mdash dfq ePsf]df LdfeGbf =$($ $ mdash a9L vr ePsf] b]lvG5 hg vr

tf]lsPsf] LdfeGbf sLa ztk|ltzt a9L b]lvG5 Jflifs ah]6 thdf ubf g rfn vr cGtut k|zflgs

vrsf] clwstd Ldfsf] clgjfo kfngf uL ljQLo cgzfg sfod ugkg] Pj+ ah]6eGbf a9L vr ug]

lhDd]jf kbflwsfLnfO f] adf]lhd lhDd]jf agfpg kb5 guefaf6 k|tfj jLs[lt ubf d]t ah]6sf]

Lln8 rfn vr kFhLut vrsf] Ldf =$($ $ mdash tyf k|zflgs vrsf] Ldf nufotsf tf]lsPsf]

LdfeGbf a9L jLs[t xg] sfdf r]t ufO LdfeGbf a9L vr u]sf] guklifbaf6 cgdf]bg ufO

lgoldt ufpg kb5

10 slG6Gh]GL M fjhlgs vlb lgodfjnL )^$ sf] lgod )-amp_ cgf slG6Gh]GL vr 7]Ssfut nfut

cgdfgFu DjlGwt xg] xgfn] 7]Ssfut kdf slG6Gh]GL vr vftf fVgkb5 sfofnon] ljleGg 7]Ssfsf]

slG6h]GL sd vr ubf sfofno fdfg vlb tyf e|d0f vr htf dfq vr u]sf] 5 t slG6Gh]GL

vr vftf gfv]sf]n] sg sg 7]Ssfsf] s] slt slG6Gh]GL Jojyf ulPsf] xf] f] dWo] s] slt vr

ePsf] 5 olsg ug glsPsf]n] 7]Ssfut kdf d]t slG6Gh]GL vftf fVgkb5

11 nfut cgdfg M lgdf0f sfosf] nfut cgdfg tof ubf jLs[t gD lhNnf b]6sf] cfwfdf tof

ugkb5 t dxfgukflnsfaf6 lgdf0f sfosf] nfut cgdfg tof ubf lhNnf b]6eGbf a9L bdf tof

u]sf] kfOof] kLIf0f ubf aLu+h dxfgukflnsf j8f g+= ejg lgdf0f gujf 6f]n lgdf0f pkef]Stf

ldtL8s tyf gfnf lgdf0f pkef]Stf ldtL aLu+h a 6ldgn lgdf0f sfodf lhNnf b]6eGbf a9L

bdf nfut cgdfg tof u]sf] b]lvof] a9L bdf nfut cgdfg tof ubf lgdf0f sfosf] a9L nfut

cgdfg eO f]xL a9]sf] nfutdf k|ltkwf eO a9L eQmfgL xg hfg] gukflnsfdf a9L ef kg hfg]

b]lvPsf]n] DalGwt k|fljlwsnfO lhDd]jf agfO nfut cgdfg oyfy ks tof uL vr lgoGq0fsf]

Jojyf ugkb5

12 pkef]Qmf ldlt M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod df tf]lsP cgf

pkef]Qmf ldltaf6 sfd ufpgkb5 oL sfd ufpbf sfd ufpg] k|of]hgsf] nflu yfgLo lgsfon]

pkef]Qmf ldltnfO ljifout kdf auLs0f rLs[t uL pgLxsf] nut cBfjlws ugkg] fjhlgs

rgf k|sfzg uL k|tfj dfu ug] pkef]Qmf ldltn] lgdf0f DaGwL sfd DkGg uls]kl5 k|fljlwsaf6

gfkhfFr ufO pkef]Qmf ldltsf axdt boaf6 lg0fo u]sf] k|df0f fvL fjhlgs kLIf0f ufO eQmfgL

ugkb5 Totf] eQmfgL u]kl5 DkGg ePsf] sfosf] ]vb]v ddt Def ug] lhDd]jfL d]t tf]ls

cfof]hgfsf] jfldTj pkef]Qmf ldltnfO g xtfGt0f uL eQmfgL ugkb5 t sfofnon] o jif

pkef]Qmf ldlt dfkmt u]sf sfddWo] s]xL kLIf0f ubf lgodfgf pkef]Qmf ldlt btf ePsf] k|tfj

dfu gu]sf] fjhlgs kLIf0f gu]sf] pkef]Qmfsf] lg0fo dfOGo6 k]z gu]sf] k|fljlwsjf6 gfkhfFr

uL sfoDkGg k|ltj]bg tof gu]sf] Pj+ pkef]QmfnfO xtfGt0f u]sf] b]lvPg pkef]Qmf ldltjf6

sfo ufpFbf lgodsf] klkfngf ugkb5

13 lhGL Aojyfkg M yfgLo lgsfo cflys k|zfg lgodfjnLsf] lgod df yfgLo lgsfodf x]sf]

vlb uL jf xtfGt0f eO cfPsf] xfotf jf cGo sg k|sfaf6 k|fKt xg cfPsf] dfndfgsf] ljj0f

dNod]t vnfO dfnfdfg k|fKt ePsf] ldltn] ft lbgleq lhGL lstfadf cfDbfgL afFwL nut tof

uL cwfjlws uL fVgkg] Jojyf 5

131 lhGL zfvfdf jf eO uPsf sdrfLaf6 d]t aaemfy k0f kdf uPsf] kfOPg aaemfy guL

jf xFbf bfloTjaf6 pGdlSt gxg] ePsf]n] Dk0f ]s8 cwfjlws ugkg] b]lvG5 flassf uf=lj== tyf

ufpFkflnsf uflePsf]df f]sf] DklQ aaemfy guL cGoq jf eO uPsf sdrfLsf] DaGwdf Totf

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 359

sdrfLnfO lhDd]jf agfO dxfgukflnsf Pj+ tfns dGqfonodf cfjZos sfafxLsf] nflu kxn ugkg]

b]lvG5

132 dxfgukflnsfsf] )ampamp$ Ddsf] lhGL lgLIf0f k|ltj]bg tof gu]sf] n]vfkLIf0fjf6 dfu ePkl5

)amp$) df tof uL k]z ePsf] 5 t f] lhGL lgLIf0f k|ltj]bgdf k0f kn] Dk0f ljj0f

cwfjlws u]sf] kfOPg ut jifaf6 cNof u]sf] ljj0f lgLIf0f k|ltj]bgdf vnfPsf] 5g

133 dxfgukflnsfsf] lhGL fdfgsf] clen]v fVg Sangrilla sf] Inventory Management System k|of]udf

NofPsf] ePklg f] km6j]odf lhGL fdfgsf] nut cBfjlws u]sf] kfOPg lhGL zfvfn] vr eP

hfg] fdfgsf] nut l6ddf fv]sf] 5g kLIf0f ubf ˆ6j]osf] ]s8df vr eP hfg] fdfgsf]

dfHbft C0ffTds b]lvG5 lhGL zfvfn] pknAw ufPsf] s]xL nutFu ljZjt xg Sg] cjyf gx]sf]n]

f] zfvfsf] n]vfkLIf0f k|efjsfL kdf ug lsPg yfgLo lgsfo cflys k|zfg lgodfjnLsf] lgod

$ sf] k|fjwfg cgf lhGL lgLIf0f k|ltj]bg tof u] tfklg f] k|ltj]bgk|lt ljZjt xg lsPg

dxfgukflnsfn] lhGL vftfdf jfL fwg Nofk6k sDKo6 kmlgr cflbsf] n]vf fv] tfklg sf]l8ordf

u]sf] kfOPg sf]l8ordf gu]Dd sg fdfg sxfF k|of]u eOx]sf] eGg] olsg ug lsPg

14 DklQsf] Jojyfkg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^amp cgf P]g

lgodfjnLsf] clwgdf xL yfgLo lgsfosf] DalGwt kflifbn] lg0fo u] cgfsf] ssf] b ]jf zNs

bt tyf cGo cfGtls cfo cn ug DalGwt yfgLo lgsfon] Ps cflys jifsf] nflu 7]Ssf aGbf]jt

ug Sg] t yfgLo lgsfosf] cfo a[l4 xg] b]lvPdf jf k6s k6s 7]Ssf aGbf]jt ubf k|zflgs bfloTj

a9g hfg] cjyfdf a9Ldf kfFr jifDdsf] nflu 7]Ssf jGbf]jt ug lsg] Jojyf 5 t sfofnon]

lgodfjnL ljklt jifDdsf] nflu 7]Ssf Demftf u]sf] b]lvof] lgodfjnL ljklt 7]Ssf Demftf

u]sf] cflrTo k]z xg gcfPsf]n] Totf Demftf ug] kbflwsfLnfO lhDd]jf agfO sfafxL ugkb5

7]Ssf Demftf ubf 7]Ssf cIacute cnL sfotflnsf agfO sfofGjog ugkg]df sfofGjog u]sf] 5g

kLIf0fsf qmddf ef8fdf nufPsf DklQsf] hUufwgL k|df0fkqsf] khfsf] clen]v tyf ef8f lnh jf

yfgLo gLlh fem]bfLdf ef8fdf nufOPsf] If]qkmnsf] clen]v fhj tyf lhGL zfvfdf le8fg ugSg]

uL cfGtls lgoGq0f Jojyf ldnfpgkb5

15 DklQsf] +If0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ df gukflnsfn] x]s jif cf gf]

dftxtdf x]sf] DklQsf] ljj0f agfP fVgkg] pNn]v 5 o cflys jifdf DklQsf] cwfjlws ljj0f

tof u]sf] kfOPg lhGL lgLIf0f k|ltj]bgdf d]t d=g=kf sfofnosf] jfldTjdf x]sf] hUufxsf] ljj0f

pknAw ufOPsf] t w]hf] hUufsf] hUufwgL khf k]z gePsf]n] olsg ug lsPg Tot Dklt

ljj0fdf ljleGg kf]vL dlGb +uzfnfx fjhlgs zfrfnox ejgx ahfx htf sf pNn]v

ePsf] 5 sg sg kf]vL jf e08f cflb vnfO olsg u] clen]v fvL DklQsf] +If0f ugkb5

16 fjhlgs yn M flasdf x]sf] gfnf aLu+h dxfgukflnsfsf] d6df x]sf] xf]6n dsfn tyf dxfnIdL

ljsf a+ssf] aLrdf x]sf] dfOlwof kf]vL xlv]tfg SofDk Snfls xf]6n fwfb]jL d]df]lon sn uLtf

dlGb af6f] xFb au]sf] flassf] gfnfdf ljleGg 3wgL +yf dlGb snsf] gfddf dfnkf]taf6 hUufwgL

khf hfL uL gfkL sfofnoaf6 xfnflas d]t u]sf]df f] gfnfdfly x]sf] PPdL xlk6n xlv]tfg

SofDk Snfls xf]6n fwfb]jL d]df]lon sn uLtf dlGb nufot x]sf 3xsf] Dk0f cjw cltqmd0f

uL ePsf] cjw lgdf0fsf] hUufwgL khf ejgsf] gSf d]t 5fglag xgkg] tyf dfnkf]t gfkL sfofnosf

fy ejgsf] gSf kf ug] sdrfLnfO d]t sfafxLsf] bfofdf Nofpgkg] egL ynut cjnf]sg

lgLIf0f ubf yfgLo JolQmxsf] ugff] x]sf]n] fjhlgs ynsf] plrt Jojyfkg ugkb5

17 DklQ ssf] nut M yfgLo lgsfo cflys k|zfg lgodfjnL )^ sf] lgod $$ sf] pk lgod

cgf PsLs[t Dklt s nufpg] k|of]hgsf] nfuL gukflnsfn] cf gf] If]qleq cfjostf cgf If]q

ljefhg uL Totf] If]q jf k|To]s j8fsf jflGbfsf] Plss[t Dklt ljj0f 566f 566 kdf nut sfod

uL cgrL sf] 9fFrfdf hUuf wgLsf] gfd k]zf 7]ufgf hUufsf] ljj0f eflts +rgfsf] ljj0f

lsld eflts +rgf ag]sf] ldlt eflts +rgfsf] nDjfO rf8fO prfO If]qkmn tnf eflts +rgfsf]

k|of]u k|of]u stf cflb vnfO tof ugkb5 t dxfgukflnsfn] Totf] 9fFrfdf nut fv]sf] kfOPg

oaf6 fhj cfhg gxg] cfDbfgL sd eO ]jf k|jfx ljsf lgdf0fdf sd ljlgof]hg xg gSg] xFbf

nut cBfjlws uL s cn ugkb5 DklQs lbg] sbftfsf] +Vof sLa ))) x]sf] t k|To]s

cflys jifsf] nut sfod uL cn ug] ulPsf] 5g kLIf0f ulPsf 7nf amp sbftfaf6 dfq

= (amp)$mdash cn ug afFsL x]sf] b]lvG5

18 k]ZsL M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$ df DalGwt sfdsf] nflu cfjos kg]eGbf al9

gxg] uL k]ZsL lbgkg] o lgodfjnLdf tf]lsPsf] Dofbleq o lgodfjnLsf] sfoljlw k|lqmof ckgfO

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 360

km5of6 ug ufpg k]ZsL lng] lbg] bj yLsf] stAo xg] Aoayf 5 o sfofnoaf6 ljleGg k|of]hgsf

nflu lbPsf] k]ZsL cflys jifsf] cGtDddf km5|of6 u]sf] b]lvPg cflys sfoljlw lgodfjnLsf] k|lsof

adf]lhd tflsPsf] Dofbleq km5of6 gxFbf lgodfjnLsf] kfngf gxg] jftljs vr olsg gxg] ePsf]n]

lgodfjnLdf tf]lsP jdf]lhd ljleGg kbflwsfL sdrfL tyf +3 +yfnfO lbPsf] k]ZsL] =91632453mdash

km5of6 ug afFsL b]lvPsf]n] lgodfgf k]ZsL km5of6 ugkb5

19 cfGtls cfo M cflys sfoljlw lgodfjnL )^$ sf] lgod ) adf]lhd k|To]s sfofnon] dGqfnoaf6

jLs[t fhj auLs0fsf] AofVof cgk nutL tyf xjnL fhj cfDbfgL bflvnf uL lgod ( adf]lhd

cfDbfgL hgfpFbf bf]xf]f] |]tf k|0ffnLcgf fhj |]tfsf] nflu dxfn]vf kLIfssf] sfofnoaf6 tf]lsPsf]

9fFrfdf n]vf cwfjlws uL fVgkg] pNn]v 5

191 o dxfgukflnsfaf6 3 hUufs 3 axfn s Aojfo ssf] sbftfsf] nut cBfjlws uL x]s

jif f]xL cgfsf] PsLs[t DklQ s 3 axfn s Aojfo s cn u]sf] 5g ut jifsf p7fpg

afFsL sdsf] olsg uL n]vfIacuteg u]sf] 5g dxfgukflnsfn] ljut jifx b]lvPsf dfnkf]t 3hUuf

s Aojfo s klg rfn cflys jifdf Iacuteng u]sf] xgfn] p7g kg] sd olsg uL f]dWo] ut jif

Pj+ o cflys jifsf] cn ePsf] Jofh hljfgf sdsf] olsg ug lsPg

20 wf6L M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod amp( cgf yfgLo lgsfon] wf6L

vftfdf hDdf ePsf] wf6L sdsf] sff]afsf] n]vf cBfjlws uL fVgkg] wf6Lsf] dfs]jfL dlxgf

eQmfg ePsf] amp lbgleq tof ugkg] lgod ) cgf wf6L sd cGo sfddf vr ug xFbg wf6L

vftfsf] sd JolQmut k|of]udf vr u]sf] b]lvPdf jf o lgodfjnL adf]lhd dodf bflvnf gu]df

ljuf] x xhfgf d]tsf] sd clwsf k|fKt clwsfL cflys k|zfg k|dvjf6 bfdffxLn] cn pk

ug] Jojyf 5 gukflnsfsf] ljj0f cgf amp JolQm tyf +yfnfO wf6L lkmtf ubf C0ffTds cjyf

x]sf] 5 lbgkg]eGbf a9L wf6L lkmtf lbPsf]n] C0ffTds ePsf] 5 a9L lkmtf lbg] kbflwsfLnfO

lgodfgf lhDd]jf agfO =$amp(amp^ampmdash cn ugkb5

21 wf6L lkmtf M fjhlgs vlb lgodfjnL )^$ sf] lgod $ df vlb Demftfdf pNn]v eP cgf

lgod yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod -_ adf]lhd s66L ulPsf]

l6]Gg dlg DalGwt cfkltstfn] DalGwt cfGtls fhj sfofnodf s lja0f k]z u]sf] k|df0f

sfuhft k]z u]kl5 dfq eQmfgL lbgkg] cfGtls fhj ljefusf] klkqdf cgf d=c=s dfof]hg

ePsf] k|df0f d]t k]z ugkg] Aoayf 5 sfofnoaf6 ljleGg ( lgdf0f JojfoLnfO wf6L afktsf]

sd lkmtf ubf d=c=s rQmf k|df0f a]u lkmtf lbPsf] b]lvof] k|df0f a]u eQmfgL ePsf] = mdash

clgoldt ePsf]n] k|df0f dfu ugkb5

demfnf zx PsLs[t zxL jftfj0f wf cfof]hgf

22 gukflnsfn] k|jfx ug] ]jf u0ftLo k|efjsfL ljZjgLo agfpg gusf] a[xQ eflts kjfwf

ljsf tyf jftfj0fLo wf uL PsLs[t ]jf k|bfg ugsf] nflu 9n Jojyfkg kmf]x dnf Jojyfkg

8s n]gdf wf jfYo If]qdf fdflhs hfu0fsf sfoqmd ~rfng ulx]sf] 5 cfof]hgf DkGg

ePkl5 gusf] j[xt eflts 9n lgsf Jojyfkg 8s n]gsf] tf]GgtL kmf]xf] dnf Jojyfkg jfYo

tyf Lkdns ljsf tyf fdflhs wf cflbdf ljsf xg] nIo x]sf] 5 of] cfof]hgf PlzofnL

ljsf a+s g]kfn sfsf] cgbfg jLu+h dxfgukflnsfsf] +oQm nufgLdf ~rfng eO x]sf] 5

cfof]hgf ^ cS6f]a )) b]lv l8]Da )( df DkGg xg] cjlw x]sf] 5 cfof]hgfsf] sn nfut

cfof]hgfn] vr u]sf] cfwfdf f]wegf lbg hfg] xfnDd ca ^^ sf]8 ) nfv ) xhf vr

x]sf] 5

23 7]Ssf M 8s 9n gfnf kfgL lkmN6 KnfG6 kfs htf k|yd Kofs]h sfosf] 7]Ssf eO

=$ ))mdash df ^ gf]e]Da )amp df lgdf0f sfoDkGg ug] uL l=l6=l=O= sflnsf h]=eL=+u

$ dfr )$ df Demftf u]sf] 5 cflys jifsf cGtDddf amp=$) k|ltzt eflts k|utL eO sn

vr =(ampamp(mdash -dNo clej[l4 s lxt_ ePsf] 5 9+uf lusectL lgsfLdf cjf]w ljBt kf]n

x6fpg glsPsf] cflb sf0fn] ck]lIft k|ult xg gs]sf] hgfPsf] 5

24 k|ult M kmf]xf] dnf Jojyfkgsf] nflu 8DklkEuml fO6 lgdf0fsf] bf]|f] Kofs]h 7]Ssf eO =$()mdash

-d=c=s afx]sdf_ ( dfr ) df lgdf0f sfo DkGg ug] uL hgjL )^ df Demftf u]sf]

5 cflys jifsf] cGtDddf =(^ k|ltzt dfq eflts k|utL eO =)ampmdash -d=c=s lxt_

vr ePsf] 5 gukflnsfn] pknAw ufpgkg] of]ubfg -ah]6_ dodf pknAw gufPsf] fO6 f]8df

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 361

ljBfno x]sf]n] af6f] vf]Ng glsPsf] 9n lgsfsf] nflu kfOk kg] yfgdf cjf]w ePsf]n] ck]lIft k|ult

xg gs]sf] hgfPsf] 5

25 df]ljnfOh]zg k]ZsL M sfofnon] bf]|f] Kofs]hsf 7]s]bf h]8=cfO=O=L=nfO lbPsf] df]ljnfOh]zg k]ZsL

=amp($ampmdash $(mdash d]t =$()mdash km5of6 ePsf] 5g k]ZsL sd lgodfgf

km5of6 ugkb5

26 sn vr M cfof]hgfn] zb]lv )amp$ cfiff9 dfGtDd = $ amp (mdash vr ePsf] ljj0f k]z u]sf]

5 t cflys ljj0f cgf = ))amp(mdash vr b]vfPsf] 5 cfof]hgfn] lbPsf] ljj0f eGbf

cflys ljj0fdf =$$ $mdash a9L vr b]lvPsf] 5

27 a+s dfHbft M cfof]hgfn] k]z u]sf] cfo ljj0f cgf =) (amp ndash cfDbfgL b]vfPsf] 5 Tot

vrtkm = $ $ndash eO =)))ampampndash dfHbft b]lvPsf]df gljn a+s jLu+hsf] vftf

g+=)) sf] a+s k|df0f cgf =((ampndash dfq b]lvG5 a+s dfHbft =)(ndash 36L

b]lvPsf]df olsg uL lxfa ldnfg ugkb5 o DaGwdf cf=a=sf] cGTodf afFsL sd cfof]hgfsf]

s]lGb|o sfofnodf lkmtf k7fPsf] elg hgfPsf]df f]sf] k|df0f k]z gePsf]n] k]z ugkb5

28 cltqmd0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod sf] cgf yfgLo lgsfosf]

jfldTjjf xs ef]u x]sf] rn crn DklQsf] nut tof uL cDbfgL afFWgkb5 otf DklQx yfgLo

lgsfon] pkof]u ug] uL sjf6 cltqmd0f gxg] Jojyf xgkb5 t )amp$)( ut] dxfgukflnsfsf]

ljleGg yfgdf ynut lgLIf0f ubf b]lvPsf] Aoxf]f lgDg cgf x]sf] 5 M

281 flasdf x]sf] gfnf aLu+h dxfgukflnsfsf] d6df x]sf] eO xf]6n dsfn tyf dxfnIdL ljsf a+ssf]

aLrdf x]sf] dfOlwof kf]vL xlv]tfg SofDk Snfls xf]6n fwfb]jL d]df]lon sn uLtf dlGb af6f]

xFb au]sf] flassf] gfnfdf ljleGg 3wgL +yf dlGb snsf] gfddf dfnkf]taf6 hUufwgL khf hfL

uL gfkL sfofnoaf6 xfnflas d]t u]sf]df f] gfnfdfly x]sf] PPdL xlk6n xlv]tfg SofDk

Snfls xf]6n fwfb]jL d]df]lon sn uLtf dlGb nufot x]sf 3xsf] Dk0f cjw cltqmd0f uL

ePsf] cjw lgdf0fsf] hUufwgL khf ejgsf] gSf d]t 5fglag xgkg] tyf dfnkf]t gfkL sfofnosf

fy ejgsf] gSf kf ug] sdrfLnfO d]t sfafxLsf] bfofdf Nofpgkg] egL yfgLo aflGbfxaf6

dfu Pj+ ugff] x]sf]n] o DaGwdf dxfgukflnsfn] cfjZos 5fglag uL k|ltj]bg lngkb5

fjhlgs ynsf] hUufwgL k|df0fkq k]z ubf sg AolStaf6 sL slxn] vlb eP cfPsf] f]sf] k|df0f

dfu uL lhNnf k|zfg sfofno dfnkf]t sfofno gfkL sfofno lhNnf cbfnt cflb Fu dGjo uL

d=g=kf=n] cf gf] jfldTjdf DklQ NofO +If0fsf] nflu plrt sbd rfNgkg] b]lvG5

282 aLu+h 306f3 lyt k|tfljt lj=kL=pBfg 306f3df xfn a lafgL 6]Dkf] 6]G8 xf6 ahf tyf tsfL

ahf cAojlyt kn] cltqmd0f u]sf] 5

29 cfGtls n]vfkLIf0f M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ) df cfGtls

n]vfkLIf0fn] cfNofPsf Joxf]f pk sfafxL uL clGtd n]vfkLIf0f xFbfsf avt n]vf gt]tf bt agfpg

kb5 t o sfofnosf] cfGtls n]vfkLIf0f k|ltj]bgn] cfNofPsf sgklg Joxf]f pksf] sfafxL eP

u]sf] b]lvg cfPg sfofnodf k]z ePsf] cfGtls n]vfkLIf0f k|ltj]bg slxn] k]z ePsf] xf] vnfOPsf]

5g clGtd n]vfkLIf0fsf] sfafxL xFbfDd d]t cfGtLs n]vfkLIf0fn] cfNofPsf Joxf]f sfofGjog

gxFbf cfGtls lgoGq0f k|0ffnL lkmtnf] xgsf] fy ljlQo zfg hf]lvd GogLs0fdf sfofno sdhf]

xg kUb5 cfGtls n]vfkLIf0fn] cfFNofPsf a]h lgodfgf cn km5of6 ugkb5

30 nfut cgdfg M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod pk lgod -_ -u_

adf]lhd pkef]Qmf ldltaf6 sfo ufpbf k|fljlwsn] nfut cgdfg tof ubf nfut cgdfgsf] sddf

dNo clej[l4 s lzf]ef -cf]ex]8_ tyf slG6h]GL sd hgxefuLtfsf] c+z ssectf uL pkef]Qmf

ldltnfO sfd lbgkg] 5 egL Jojyf x]sf] 5 t k|fljlwsn] pkef]Qmf ldltaf6 xg] sfdsf] nfut

cgdfgdf lzf]ef -cf]ex]8_ dfj]z uL nfut cgdfg tof u]sf] b]lvG5 eQmfgL ubf lzf]ef -

cf]efx]8_ sf] sd ssectf uL eQmfgL ePsf] 5 cf]ex]8 sf] c+z d]t dfj]z uL sfd ufpbf

eQmfgLdf pQm sd ssectf uL eQmfgL ubf cf]ex]8sf] sd ssectf ug 56g] pkef]Qmf ldltnfO a9L

eQmfgL xg Sg] Defjgf a9L xg S5 k|fljlwsn] nfut cgdfg tof ubf lgodsf] kfngf u]sf]

b]lvPg

301 yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw )^( sf] a+bf -_ -3_ adf]lhd azfv dfGt

kl5 sfoqmd jf cfof]hgf Demftf ug kfOg] 5g t sfofnon] cflwsf+z of]hgf h]i7 cfiff9 dlxgfdf

Demftf uL ~rfng u]sf] 5 cf=j=sf] cGtdf sfo u]sf] sf0f sfoljlwsf] kfngf ePsf] b]lvPg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 362

30 2 fjhlgs lglh fem]bfL cjwf0f cGtut gu ef u[xsf] ~rfngsf] lhDdf gtL fxn 6laquo]8nfO k|ltjif

=)))mdash sf] lstfdf jifsf nflu ~rfng ug lhDdf lbOPsf] tyf k|ltjif lstf sd

=amp))))mdash df k|To]s jif Uuml yk xg] uL kgM jifsf] Dofb yk uL 7]Ss c+s =amp$ amp mdash

sfod uL ~rfngsf] lhDdf lbOPsf] 5 o 7]Ssf DaGwL clVtof bkof]u cgGwfg cfof]u x]6f8fdf

phL kL tfxfFaf6 k6s k6s Demftf DaGwL sfuh df+u eO cgGwfg eO x]sf] hfgsfL k|fKt ePsf]

xFbf n]vfkLIf0fdf k]z ePsf] 5g

31 sdrfL sNof0f sf]if M ut ljutdf cjsfz kfPsf sdrfLxsf] pkbfg jfktsf] sd lstfdf eQmfgL

ulPsf] 5 t eQmfgL ug afFsL x]sf] eQmfgL afFsL ljj0f tof kfL flvPsf] 5g sg sdrfLsf]

pkbfg jfktsf] sd slt eQmfgL ug afFsL xsf] 5 eQmfgL ePsf] sd Fu le8fg ug lsPg

cjsfz k|fKt sdrfLxsf] pkbfgsf] sd eQmfgL ubf Uuml fdflhs Iff sssectL ulPsf] 5g ljleGg

( sdrfLsf] ssectL xg] sd =$$(mdash cn uL fhj vftfdf bflvnf xgkb5

32 ddt Def sf]if M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( adf]lhd vlb u]

jfkt eQmfgL lb+bf k|rlnt sfggadf]lhd s s6fP dfq eQmfgL lbg Jojyf x]sf] 5 t sfofnon]

pkef]Qmf ldltn] k]z u]sf] ljndf ljleGg kmdaf6 vlb u]sf] dfnfdfg eQmfgL ubf sssectL u]sf]

5g lgodfgf ssectL xg] cfktsjf6 s jfktsf] sd fhj sfofnodf bflvnf ePsf] eP f]sf]

k|df0f k]z xgkg] cGoyf lghxaf6 =amp mdash cn uL fhj vftfdf bflvnf xgkb5

33 kFhLut vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ pk lgod -_ -v_ adf]lhd

vr ug] sd cfof]hgf DaGwdf ePdf f] cfof]hgf jLs[t eOs]sf] ePdf tyf f]xL lgodfjnLsf]

lgod pklgod -_ adf]lhd gu klifbaf6 jLs[t ah]6 sfoqmdsf] ldfleq xL lgwflt sfodf

vr ugkg] pNn]v 5 t sfofnon] )ampamp sf nflu jLs[t cfof]hgfx )amp cfiff9df Demftf uL

ljleGg )( cfof]hgfdf )ampamp$ df =$(mdash eQmfgL u]sf] b]lvG5 )ampamp$ df pQm

cfof]hgf vr ug] af] gu klifbaf6 ePsf] lg0fo k]z xgkb5

34 ljn ekfO M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod adf]lhd sd vr ubf ljn

ekfO lxt n]vf fVgkg] Jojyf 5 sfofnon] amp of]hfgdf pkef]Qmf ldltnfO eQmfgL ubf

=$)( $mdash sf] ljn ekfO +nUg 5g ljn ekfO j]usf] vr clgoldt xg] ePsf]n] k|df0f k]z

uL lgoldt ugkb5

35 dNo clej[l4 s M dNo clea[l4 s P]g ) sf] bkmf $ cgf k|To]s btf ePsf] JolQmn] tf]lsP

adf]lhdsf] cjyfdf afx]s sg jt jf ]jf cfklt ubf k|fksnfO ljhs lbgkg] Jojyf 5 t lgdf0f

sfo jfkt lgdf0f JojfoLnfO d=c=s jfksf] sd eQmfgL ePsf]df ljleGg lgdf0f sfodf d=c=s

ljhs k]z ePsf] 5g d=c=s sf] sd bflvnf u]sf] s dfof]hg k|df0f k]z xgkg] cGoyf d=c=s

jfktsf] = ))($mdash cn uL fhj vftfdf bflvnf xgkb5

36 ljn ekfO M kFhLut zLifstkm ljleGg of]hgf of]hgf ~rfng eO = ) $mdash vr n]v]sf] 5 t

uf]Zjf efr ljn ekfO +nUg 5g of]hgfFu DalGwt sfuhft k]z uL lgoldt ugkb5

37 rgf k|sfg M fjhlgs vlb P]g )^$ sf] bkmf $-_ adf]lhd afn]kqsf] rgf fli6laquoo tsf] blgs

klqsfdf tyf pkbkmf $ adf]lhd fli6laquoo tsf] k|sfzgsf] rgf sDtLdf tL lbgsf]] cjlwdf rgf

k|sfzg ugkg] 5 egL Jojyf x]sf] 5 t sfofnon] 8sdf fo atL h8fg sfosf nflu

=$)mdash nfut cgdfg ePsf] af]nkqsf] rgf k|lts blgs klqsfdf ) lbgsf] Dofb lbO rgf

k|sfzg u]sf] lgodFut b]lvPg

38 fo 8s aQL M fo 8s aQL h8fg sfosf nflu pkef]Qmfaf6 Uuml nfut xefuLtfdf of]hgf

~rfng eO pef]Qmfaf6 Demftf eO pkef]Qmfsf] dfFu adf]lhd fo 8s aQL h8fg eOvr ePsf]

b]lvG5 pkef]Qmf ldltn] Demftf adf]lhdsf] sd =$ ()mdash bflvnf gePsf]n] pQm sd

pkef]Qmf ldltaf6 cn pk xgkb5

39 utjifsf] eQmfgL M cflys jif )ampamp df sfofno fdfg tyf OGwg jfktsf] =) mdash vrsf]

ljn eQmfgL ulPsf]df sfofnoaf6 d=n]=k= eQmfgL lbg afFsL ljj0f k|dfl0ft uL eQmfgL u]sf]

gb]lvPsf] lgod+ut dfGg lsPg eQmfgL afFsLsf] ljj0f k]z uL lgoldt ugkb5

40 blgs e|d0f eQf M e|d0f vr lgodfjnL )^$ sf] lgod amp pklgod -$_ adf]lhd sfL sfddf blgs

eQfsf] kRrL k|ltzt sd kfpg] 5 egL Jojyf x]sf] 5 t lgDgfgfsf] blgs e|d0f vr eQmfgL

ubf kms]sf] lbgsf] kf sd vr n]lvPsf] 5 ljleGg $ sdrfLnfO amp k6sdf lgodeGbf a9L eQmfgL

sd =())mdash cn xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 363

41 hdfgt M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^( pklgod adf]lhd af]nkqjf

8fFs jLs[t ePkl5 af]nkq bftf jf 8fFsafnfaf6 jLs[t 7]s c+ssf] sn sdsf] g]kfn fi6laquo a+saf6

dfGotf k|fKt a+ssf] sDtLdf ^ dlxgf Dofb ePsf] kkmd]G a08 jf gub sd k|fKt ePkl5 7]Ssf kfpg]

a zt vnfO DalGwt 7]s]bf Fu salnot ufO ksectf lbgkg] Jojyf 5 t sfofnon] ljleGg )

7]Ssf c+s =) ampmdash sf] Demftf ubf a+s Uof]G6L a]u g Demftf u]sf] b]lvPsf]n] lgodsf] kfngf

xgkb5

42 7]Ssf Demftf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ^amp pklgod $-u_ adf]lhd

sg cfGtls cfo Ps nfv krf xhf kof eGbfsd p7g] ePdf f]em jftfaringff Ps nfv krf

xhf kofeGbf a9L p7g] ePdf af]nkq cfxjfg uL Demftf ugkg]5 egL Jojyf x]sf] 5 sfofnon]

7]ssf cjlw dfKt ePkl5 k|ltkwf ufO 7]Ssf aGbf]at ugkg]df Tof] guL jL=p=d=g=kf=) cnf+

kf]vL 7]Ssfsf] Dofb yk Ps jif tyf 306f3 l6L zfrfno ~rfng 7]Ssf] Dofb yk jif yk ubf

aflifs b]lv ) k|ltzt sd ut jifsf] 7]Ssf c+sdf yk uL Dofb yk u]sf] lgodDdt b]lvPg

43 efu[x ~rfng M fjhlgs lglh fem]bfL cjwf0f cGtut gu ef u[xsf] ~rfngsf] lhDdf gtL

fxn 6laquo]8nfO k|ltjif =)))mdash sf] lstfdf jifsf nflu ~rfng ug lhDdf lbOPsf] tyf k|ltjif

lstf sd =amp))))mdash df k|To]s jif Uuml yk xg] uL kgM jifsf] Dofb yk uL 7]Ss c+s

=amp$^amp mdash sfod uL ~rfngsf] lhDdf lbOPsf] 5 o 7]Ssf DaGwL clVtof bkof]u cgGwfg

cfof]u x]6f8fdf phL kL tfxfFaf6 k6s k6s Demftf DaGwL sfuh df+u eO cgGwfg eO x]sf]

hfgsfL |]tf cWoogsf] qmddf sfofnoaf6 k|fKt ePsf] xFbf clVtof bkof]u cgGwfg cfof]usf] lg0fo

adf]lhd xgkg] b]lvG5 fy ljleGg lgdf0f JojfoLn] cfiff9 dfGtDdsf] 7]Ssf lstf sd

=($^(mdash bflvnf ug af+sL x]sf] b]lvG5

44 PsLs[t DklQ s M yfgLo jfoQ zfg lgodfjnL )^ -+zf]wg lxtsf] lgod $$ pk lgod -

_ adf]lhd gukflnsfn] cfkmgf] If]qleq cfjZostf cgf If]q ljefhg uL Totf] If]q jf k|To]s j8fsf]

aflGbfsf] PsLs[t Dkltsf] ljj0f 5sectf 5sect kdf nut sfod tof ugkg] 5 tyf f]xL lgodsf]

pklgod -_ adf]lhd sfod ulPsf] sof]Uo Dkltsf] dNof+sg f] adf]lhd nfu]sf] PsLs[t Dklt

s eQmfgLsf] nflu gukflnsfn] DalGwt sbftf dIf d+l dlxgfleq ljn k7fO Sgkg] 5 tyf

pklgod -$_ adf]lhd DalGwt sbftfn] f]xL cflys jifleq gufkflnsfdf aemfpg kg] Jojyf x]sf]

5 sfofnon] tf]lsP adf]lhdsf] nut tof uL sbftfnfO ljn k7fpg] u]sf] 5g PsLs[t s

+sngdf 3sf] +rgfsf] dNofIacuteg ubf jiffb]lv Ps lsldsf] u]sf] b]lvG5 +rgf yk ePsf] jf

gePsf] f]sf nflu k|fljlws v6fO tf]lsP adflhdsf] dodf s of]Uo DklQsf] dNofIacutegdf yk +rgfsf]

dNofIacuteg dfj]z ePsf] b]lvbg ut ljutdf s of]Uo DklQsf] dNofIacuteg eO ljleGg +yfaf6 cn ug

afFsL x]sf] PsLs[t s cnLsf nflu cfjZos sfafxL xgkb5

45 sdrfL sNof0f sf]if M ut ljut cf=j=df cjsfz k|fKt sdrfLxsf] pkbfgsf] sd eQmfgL afFsL ljj0f

a]u g k6s] l6Kk0fLaf6 afFsL b]vfO vr n]lvPsf] 5 eQmfgL afFsLsf] ljj0f gePsf]n] sg sdrfLsf]

slt pkbfg eQmfgL ug afFsL 5 olsg ug lsPg

46 s M cflys P]g )amp sf] bkmf $ df cfos P]g ) sf] cgrL adf]lhdsf] s u0fgf uL s

sl66 ugkg] Jojyf x]sf]df sfofnosf ( sdrfLxsf] pkbfg jfktsf] sd eQmfgL ubf fdflhs

Iff s ssectL gulPsf]n] ssectL xg] sd =)(((mdash cn uL fhj vftfdf bflvnf xgkb5

47 ddt Def M 8s af]8af6 $ of]hgf ~rfngsf nflu =(amp$)))mdash lgsff k|fKt ePsf] 5

jLs[t $ of]hgfdWo] 306f3b]lv lhNnf k|zfg xFb cu]Gb| ofbjsf] 3Ddsf] jLs[t sd

= ampmdash sf] of]hgf ~rfng ePsf] 5g sfoqmd jLs[t a]u g ut jifsf] of]hgfdf

=amp$))amp)mdash vr u]sf] b]lvG5

48 kFhLut vr vftf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ pk lgod -_-v_

adf]lhd vr ug] sd cfof]hgf DaGwdf ePdf f] cfof]hgf jLs[t eOs]sf] ePdf tyf f]xL

lgodfjnLsf] lgod pklgod -_ adf]lhd gu klifbaf6 jLs[t ah]6 sfoqmdsf] Ldfleq xL

lgwflt sfodf vr ugkg] 5 egL x]sf] 5 t sfofnon] )ampamp sf nflu jLs[t cfof]hgfx )amp

cfiff9df Demftf uL pQm cfof]hgfdf )ampamp$ df $ of]hgf ~rfng uL = ampampmdash eQmfgL

u]sf] b]lvG5 )ampamp$ df pQm cfof]hgf vr ug] af] klifbaf6 ePsf] lg0fo k]z ePg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 364

49 dNo clej[l4 s M fjhlgs lgdf0f wf lzifsdf lgdf0f sfo u] jfkt lgdf0f JojfoLnfO eQmfgL

ubf d=c=s sd d]t eQmfgL ulPsf] 5 lgdf0f JojfoLn] d=c=s ljhs k]z u]sf] 5g ljleGg

lgdf0f JojfoLn] d=c=s jfktsf] sd fhj vftfd bflvnf eO s dfof]hg ePsf] k|df0f k]z

xgkg] cGoyf d=c=s jfktsf] sd lgdf0f JojfoLaf6 = ) ^(mdash cn uL fhj vftfdf bflvnf

xgkb5

491 dNo clej[l4 s P]g ) sf] bkmf -_ cgf yfgLo lgsfon] cfGtls cfotkm jt jf ]jf laqmL

ubf d=c=s cn pk ugkg]df dxfgukflnsfn] o jif ut jifaf6 lhDd]jfL L cfPsf j6f

7]Ssf tyf )ampamp$ df Demftf ePsf 7]SsfdWo] ljleGg 7]Ssfdf d=c=s cn u]sf] 5g

lgodfjnL cgf pQm s =$$($mdash cn uL bflvnf ugkb5

492 yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod amp pklgod adf]lhd =) xhf jf jL

xhfeGbf a9Lsf] dfnfdfg vlb ubf dNo clea[l4 sdf btf k|df0f kq k|fKt u]sf] JolQm kmd jf

sDkgLFu dfq vlb ugkg] Jojyf x]sf] 5 t sfofnon] Kofg df dfq btf ePsf] kg df]6 jszkaf6

jL xhfeGbf a9L dfnfdfg k6s k6s uL =)ampmdash eQmfgL u]sf] lgodDdt b]lvPg

50 ljn ekfO M fjhlgs lgdf0f wftkm pkef]Qmf ldltFu yfgLo lgsfo cflys k|zfg lgodfjnL

)^$ adf]lhd Demtf uL lgdf0f sfo ufO =$$$mdash eQmfgL ubf pkef]Qmf ldltn] k]z u]sf

lan ekfOdf ljleGg $ lgdf0f sfodf ePsf] ljn ekfO +nUg 5g ljn ekfO k]z uL lgoldt

ugkb5

51 a9L eQmfgL M j8f g+ zflGt 6f]ndf hubLz fkmsf] 3b]lv klZrd x[bogffo0f kl8tsf] 3 xb

306f3Dd 8s lgdf0f sfosf nflu pkef]Qmf ldlt Fusf] Demftfdf gukflnsfn] Joxf]g] c+z

=amp) $ndash x]sf] t eQmfgL =^ndash ePsf] b]lvPsf]n] DemftfeGbf a9L eQmfgL = ((ndash

pkef]Qmf ldltaf6 cn pk xgkb5

511 sdrfLxsf] tnadfg sfod ubf txut k|0ffnLdf tnaeQf vfg] sdrfLxsf] g]kfn sfn] tnadfg

sfod ubf clws[t ftf txsf] sdrfLsf] z tnadfg =)()mdash sfod ePsf] b]lvG5 t

sdrfLxnfO pklrj xsf] tna =$)mdash vr n]lv eQmfgL ulPsf]df a9L tna =)mdash

k|ltdlxgfsf bn] = ())mdashcn xgkb5

512 sdrfLxsf] tnadfg sfod ubf txut k|0ffnLdf tna eQf vfg] sdrfLxsf] g]kfn sfn] tnadfg

sfod ubf clw[st ftf txsf] sdrfLsf] z tnadfg =)()mdash sfod ePsf] b]lvG5 t

sdrfLxnfO pklrj xsf] tna =$)mdash vr n]lv eQmfgL ulPsf]df a9L tna =)mdash k|lt

dlxgfsf bn] =$))mdash cn pk xgkb5

52 lk|mh M Ldf If]q ljsf sfoqmdtkm =amp )))ndash lgsff k|fKt ePsf] tyf nfut xeflutf jfkt

=(ampndash gub bflvnf eO hDdf =(($)ampndash dWo] sfoqmdtkm sn =) ((ndash vr eO

=() $ndash dfHbft x]sf]df pQm sd g]kfn sfsf] a]h vftfdf bflvnf xgkb5

53 clu|d s M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( adf]lhd vlb u] jfkt

eQmfgL lb+bf k|rlnt sfggadf]lhd s s6fP dfq eQmfgL lbg Jojyf x]sf] 5 sfofnon] pkef]Qmf

ldltn] k]z u]sf] ljndf ljleGg $ kmdaf6 vlb u]sf] dfnfdfg tyf cGo eQmfgL ubf sssectL

gu]sf]n] lgodfgf ssectL xg] lgDgfgfsf] s jfktsf] sd fhj sfofnodf bflvnf ePsf] eP f]sf]

k|df0f k]z xgkg] cGoyf lghxaf6 =)ampmdash cn xgkb5

531 sfofnon] sdrfLsf] tna eQmfgL pkef]Qmf ldltnfO eQmfgL ubf tyf dfnfdfg vlbdf ljleGg

JoflQm tyf +yfn] DalGwt JolQm jf kmdn] s jfktsf] sd fhj vftfdf bflvnf u]sf] k|df0f k]z

u]sf] b]lvPg s ssectL ug jfFsL sd =($(ndash cn uL fhj vftfdf bflvnf xgkg] b]lvG5

TouL clgjfo s66L ePsf] s =$) ndash wf6L = ))ndash cGo ssectL =$)$((ndash

s==sf]if ssectL =((ndash d]t =$amp)ndash bflvnf ug afFsL x]sf]n] DalGwt vftfdf bflvnf

xgkb5

532 sfofnon] sdrfLsf] tna eQmfgL ubf fdflhs Iff tyf ef8f sssectL u]sf] 5g ljleGg ( JolQm

jf kmdn] s jfktsf] sd =$()ampndash fhj vftfdf bflvnf u]sf] k|df0f k]z xgkg] cGoyf cn uL

bflvnf xgkb5 TouL clgjfo ssectL ePsf sd bflvnf ug afFsL sdrfL ~rosf]if =$)ampndash

gfuls nufgL sf]if ssectL = mdash aLdf = ))mdash sssectL =)ampmdash cGo sssectL

=$$) mdash d]t sn =$$) mdash DalGwt vftfdf bflvnf xgkb5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 365

533 sfofnon] pkef]Qmf ldltn] k]z u]sf] ljndf ljleGg kmdaf6 vlb u]sf] dfnfdfg eQmfgL ubf

sssectL gu]sf]n] lgodfgf ssectL xg] lgDgfgfsf] s jfktsf] sd fhj sfofnodf bflvnf ePsf]

eP f]sf] k|df0f k]z xgkg] cGoyf lghxaf6 = amp)mdash cn xgkb5

534 fo aQL h8fg sfosf nflu lk=P=P=g=h]=eL nfO vr jfktsf] sd =ampmdash eQmfgL ubf

clu|d s jfkt =ampampmdash ssectf xgkg]df =amp()ampmdash dfq ssectf ePsf]n] =$$(mdash lghaf6 cn

uL bflvnf xgkb5

54 s bflvnf M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( adf]lhd vlb u] jfkt

eQmfgL ubf k|rlnt sfgg adf]lhd s ssectfP dfq eQmfgL lbgkg] Jojyf x]sf] 5 sfofnon] sdrfLsf]

tna eQmfgL ubf fdflhs Iff sssectL u]sf] 5g ljleGGg ^ sdrfL JolQm jf kmdn] s jfktsf]

sd =amp$)mdash fhj vftfdf bflvnf u]sf] k|df0f k]z xgkg] cGoyf ssectL xg] sd cn uL fhj

vftfdf bflvnf xgkb5

a]h lylt

of] jif dxfgukflnsfsf] n]vfkLIf0faf6 =$( sf]8 nfv amp xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] cn ugkg] = sf]8 $ nfv xhf lgoldt ugkg] = sf]8 ) nfv xhf k]ZsL =

sf]8 amp nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 366

kfu9L gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -$ nfv xhf of] jif+ cfo - sf]8 $ nfv ( xhf d]t - sf]8

( nfv xhf cfDbfgL ePsf]df - sf]8 amp nfv amp xhf vr+ eO+ -$ nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6

b]lvPsf Joxf]f lgDgfgf 5g M

1 आरथिक वििरणः परसतत आरथिक वििरणबाट कनदरिय अनदानको र५८४५८५५२mdash र गत िरिको मौजदात र२४६३३५८mdash समत आमदानी र६०९२१९११mdash को आमदानीमधय पनदिगत खरि र२८३५८३६०mdash राल खरि र२८४१२३७५mdash भएको दखखरछ उकत खरि मधय र५०८८४७९८mdash पशकी बााकी भएकोल बबनदततय वििरणको z4tf िा विशिसननयता रयन रहको दखखरछ साविक गाविसको ससता लखापरीकषण हन नसकको कारणबाट कोर तथा लखा ननयररणक कायािलयको परको आधारमा एकीकत आय वयय वििरणमा मौजदात दखाइएको छ

2 लखापरीकषण सथानीo ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाउा विकास सममनतल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि पसािगढी गाउा पामलका अरतगितका krvL ljjful7 xkjujfgf jfu]ZjL ltqfgf d]t गा वि स हरल 2०७३४१ दखख 2०७३११२७ सममको शरसताको आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग पश गरको छन लखाkLIf0f xg gs]sf] sf0faf6 cflys sff]afsf] cnfjf |f]t gSfIacuteg cfGtls cfo of]hgf sfofGjog lylt

pkef]Qmf ldltaf6 ePsf] vr Pj+ lhGL fdfgxsf] lhDd]jfL dfHfbf lylt af]df d]t olsg ug lsPg

3 पशकी सथानीय ननकाय आरथिक परशासन पहहलो ससोधन ननयमािली २०६४ को ननयम १८२(३) मा हदएको पशकी तोककएको मयाद मभर तोककएको कायिविरध अपनाइ फछयौट गनि िा गराउन पशकी मलनहदन दि थरीको कतिवय हन वयिसथा छ कायािलयल लखापरीकषण २०७४११२९ समम j8f sfofnoxn] पशकी फछयौट गरको नदखखएकोल

=५०८८४७९८mdash ननयमानसार पशकी फछयौट हनपदिछ

4 lhGL lgLIf0f M cflys sfoljlw lgodfjnL ) $ sf] lgod ) pklgod -_ adf]lhd nut v8f uL flvPsf] lhGL

dfnfdfg s] stf] cjyfdf 5g sfofno k|dvn] Ps jifdf sDtLdf Ps k6s cfkmn] lgLIf0f uL jf Totf]

dfnfdfg lhDdflng] sdrfL afx]s cGo sdrfL jf k|fljlwsaringff lgLIf0f ug nufO Totf] k|ltj]bg lnlvt kdflnO

fVg] Jojyf ugkb5 fy Totf dfndfgsf] ddt Def +If0f ug ufpg kg]df sfofnon] lhGL lgLIf0f

ufPsf] 5g otkm sfofnosf] Wofgfsif0f xgkg] b]lvG5 5 nfut cgdfg M fjhlgs lgsfon] dfnfdfgsf] kf]llkms]zgsf] cwLgdf xL nfut cgdfg tof ugkg] Jojyf

5 sfofnon] nfut cgdfg tof guL dfnfdfg vlb u]sf] kfOof] sfofnon] nfut cgdfg tof uL vlb

ut]tkm Wofg lbgkb5

6 sdrfL snof0f sf]if M o gukflnsfdf lDdnt gePsf uf=lj==xn] sdrfL sNof0f sf]ifsf] nflu vf]n]sf] vftfsf]

ljj0f lnO Jojlyt ugkg] b]lvG5

7 e|d0f vr M e|d0f vr lgodfjnL )^$ sf] lgod pklgod -_ adf]lhd e|d0fdf vl6g] kbflwsfL jf sdrfLn]

e|d0f dfKt ePkl5 lgodfgf kfpg] blgs eQf tyf e|d0f vrsf] ljn e|d0f k|ltj]bg fyljn ekfO DalGwt

sfofnodf k]z ugkg] Jojyf x]sf] 5 blgs e|d0f eQf eQmfgL ubf e|d0f k|ltj]bg flvPsf] 5g clgjfo kdf

blgs e|d0f k|ltj]bg fVgkb5

8 a]h nut M kfu9L gukflnsfdf lDdlnt gePsf uf=lj==xsf] n]vfkLIf0faf6 sfod ePsf] cnpk ugkg]

a]h k]ZsL a]h tyf cGo a]hsf] PsLs[t nut v8f uL cn km5of6sf nflu cfjZos sfafxL xgkgg]

b]lvG5

9 cfGtls cfo M gukflnsf cGtutsf j8fxdf dfnkf]t lkmfl bt kf]vL 7]SsftyfcGo 7]Ssf k6f DaGwL

cfDbfgL afFw]sf] b]lvPg j8fxaf6 cfGtls cfotkm ljleGg fhj 7]Ssf tyf bt cfDbfgL DaGwL ljj0f lnO

k|fKt ePsf cfDbfgL l~rt sf]ifdf bflvnfsf nflu cfjZos sfafxL xgkg] b]lvG5

10 uf8L ef8f M sfofnon] dfls kdf uf8L ef8f lnO =)))))mdash uf8L ef8f jfktvr n]v]sf] b]lvG5

a]h lylt ndashof] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv $ xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] k]ZsL = sf]8 nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 367

kf]vlof gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -) nfv xhf of] jif+ cfo - sf]8 amp nfv xhf

d]t -^ sf]8 nfv xhf cfDbfgL ePsf]df -$ sf]8 ^ nfv amp xhf vr+ eO+ - sf]8 amp^

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 n]vf k|0ffnL M yfgLo lgsfo cflys k|zfg DaGwL lgodfjnL )^$ adf]lhd gukflnsfsf]

xsdf k|f]befjL n]vfk|0ffnL fVgkg] Jojyf eP tfklg k|f]befjL n]vfk|0ffnL fv]sf] kfOPg

tf]lsPsf] 9fFrfdf n]vf fVgkb5

2 clen]v M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod ( cgf gukflnsfxn]

fVg kg] egL pNn]v ePsf clwsf+z vftf clen]vx k|of]u ePsf] kfOPg sfofnon] cfDbfgL

cfDbfgLsf] jlus0fsf] JofVof vrsf] auLs0fsf] JofVof blgs cfo lzifsut s Iacuteng

vftf nut cfo vftf Gtng kLIf0f DklQ ljj0f lhGL dfhbftsf] jflifs ljj0f nufot

ljleGg k|sfsf vftf tyf clen]vx k|of]u ePsf] 5g eg] k|of]udf NofOPsf] a+s gubL

lstfa d]t cBfjlws x]sf] b]lvPg k|tt j+s gubL lstfaxdf r]s gDax pNn]v u]sf]

5g eg] clwsf+z 7fpFdf kgn]vg Pj+ RrfOPsf] cjyf x]sf] kfOof] sfggn] tf]s]sf] n]vf

clen]v flv cBfjlws ugkb5

3 36L cfo M ]tfsf] kLIf0faf6 lgDgfgf =^(amp))mdash cfo sfod ugkg]df k|tt

PsLs[t cfo Joo ljj0f cgf ^($()mdash dfq cfo sfod u]sf]n] =ampamp)mdash 36L

dfHbft b]lvPsf] xFbf cfwf lxt ki6 xgkb5

4 fk6L M sfofnon] kFhLut vftf tyf olg]km vftfjf6 fhj afF8kmf8 vftf tyf rfn vftfnfO

fk6L sff]af u]sf] =$mdash f]wegf eO lxfa ldnfg u]sf] b]lvPg f]wegf lnO

lxfj ldnfg ugkb5

5 a9L vr M k|fKt cflys ljj0fxsf] hf]8 hDdf cgf =$(^^mdash dfq vr sfod

xgkg]df PsLs[t cfo Joo ljj0fdf =$^mdash vr sfod u]sf] sf0faf6 =(mdash

36L dfHbft b]lvPsf] xFbf cfwf lxt ki6 xgkg] cGoyf cn eO bflvnf xgkb5

6 kms vr M ljleGg ah]6 pklzifsxsf] a+s gubL lstfadf pNn]v ePsf] sdeGbf kms sd

pNn]v ePsf] cflys ljj0f k]z ePsf] 5 sfofnon] ljleGg $ lzifsdf as gubL lstfj

tyf cflys ljj0fdfdf pNn]v ePsf] vr =$mdash jl9 vr n]v]sf] b]lvof] kms sd

DaGwdf cfwf lxt ki6 uL olsg ugkb5 7 k|zflgs vr M yfgLo lgsfo cflys k|zfg lgodfjnL )^$ sf] lgod $ cgf

))))))mdash Dd cfGtls cfo =800971mdash o jifsf] cfosf] cfwfdf cfosf] 60

k|ltzt =480582mdash Dd dfq vr ug kfpgdf 1089381mdash vr n]]v]sf] kfOof]

k|zflgs vrdf lgoGq)f ugkb

8 लखापरीकषण M सथानी ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाउा विकास सममनतल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको -लारग शरसता पश गनिपन उललख छ यो िरि पोखररया नगरपामलका अरतगितका हररहरपर विताि विरञरीििाि भडिहारी मिली पशरामपर िररयाविताि d]t ^ गा विसहरल 2०७३४१ दखख 2०७३११२७ सममको शरसताको आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग पश गरको छन n]vfkLIf0f xg gs]sf] sf0faf6

cflys sff]afsf] cnfjf |f]t gSfs+g cfGtls cfo of]hgf sfofGjog lylt pkef]Qmf

ldltaf6 ePsf] vr Pj+ lhGL fdfgxsf] lhDd]jfL dfHfbf lylt af]df d]t olsg ug

lsPg

9 cfGtls cfo M gukflnsfsf] a ljfgL s Jojfo s crn Dklt s lj1fkg s jif

eLg cn xg gs]sf]df f] sf] sf0f d]t ki6 ePg

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 368

10 aSoftf M ut jifsf n]vf kLIf0f k|ltj]bg cgf ut jif Ddsf] =)^(mdash ljleGg 7]Ssf

jfkt cn xgkg] b]lvG5 eg] o jif ljleGg ( 7]Ssfsf] =1154700mdash cn xg afFsL

b]lvPsf]n] Demftfsf] bkmf cgf ) k|ltzt ljnDj zNs d]t u0fgf uL cn ug[kb5

11 dNo clea[l4 s M dNo clea[l4 P]g ) sf] bkmf -_ cgf yfgLo lgsfoxn] cfkmgf]

dftxtsf] If]qaf6 df6f] 9Eumlf u|fe]n afnjf nufotsf] fdu|L laqmL ljt0f ubf JolQm jf

+yfaf6 k|ltzt dNo clea[l4 s cn ugkg] pNn]v ePsf]df ljleGg ) JolQm Pj+

7]Ss]bfxaf6 7]Ssf jf saf]n cIacutedf nfUg] =)mdash dNo clej[l4 s cn u]sf] 5g

12 dfnkf]tsf] clen]v M k|fKt ljj0f cgf qmdzM dfnkf]t jfkt =^()mdash fhj afF8kmfF8

jfkt =)mdash cfDbfgL b]vfOPsf]df dfnkf]t DaGwL clen]v x]sf] 5g lhi6]zg

bt vNg] ljj0f Pj clen]v gx]sf] sf0faf6 cfDbfgL olsg ug lsPg

13 |f]t gSfIacuteg M yfgLo jfot zfg P]g ) tyf lgodfjnL )^ adf]lhd k|To]s

gukflnsfn] cfˆgf] If]qleqsf] zlIfs efuf]lns cjyf k|fs[lts |f]t cGtut vfgL h+un tyf

cGo |f]t kjfwf cGtut 8s kn vfg]kfgL nufotsf] clen]v tyf |f]t gSfIcircg jf gu

k|f]kmfOn tof ugkg]df f] tof u]sf] kfOPg

14 as Uof])^L M yfgLo lgsfo cflys k|zfg lgodfjnL 2064 sf] lgod 169-5_ adf]lhd

af]nkq jf f+s jLs[t ePkl Totf] af]nkqbftf jf f+sjfnfaf^ jLs[t amp]s c+ssf] sn

sdsf] g]kfn fi^ laquo a+saf^ dfGotf k|fKt aampssf] sDtLdf dlxgf Dofb ePsf] kkmd]G

a) jf gub sd k|fKt ePkl amp]Ssf kfpg] a zt vnfO DalGwt amp]s]bf +u

salnot ufO ksectf lbgkg] Jojyf x]sf] ljleGg 2 kf]vL amp]Ssfsf] amp]Ssf c+s

=1552500mdash x]sf]df lgodfgf DalGwt amp]s]bfn] a+s Uof]G^L k]z u]sf] g amp]s]bfaf^

k|yd lstf jfktsf] sd bflvnf ePsf] b]lvG t pQm kf]vL amp]Ssf Demftf ePsf]

b]lvPg

15 jflifs vlb of]hgf M fjhlgs lgosfn] b nfv kofeGbf a9L sdsf] vlb ugkg] ePdf

cfufdL cflys jifsf] cgdflgt jflifs sfoqmd tyf ah]6 tof ubf cfufdL cflys jifdf ug]

jflifs vlb of]hgf tof ugkg] JojYff 5 sfofnon] of] jif =^))$mdash sf] vlb sfo

u]sf]df jflifs vlb of]hgf tof u]sf] gkfOPsf]n] lgodsf] kfngf ePsf] b]lvPg vlb sfodf

kfbzLtf doa4tfsf nflu vlb of]hgf cfjZos kg] ePsf]n] lgoddf ePsf] Jojyf

jdf]lhd vlb of]hgf tof ugkb5

16 pkef]Qmf ldlt M pkef]Qmf ldlt DaGwL clen]v gx]sf] sf0faf6 sn slt pkef]Qf

ldltaf6 vr ePsf] x]f osLg ug lsPg |]tf kLIf0faf6 dVo kdf a=p=l=g=^)

lgzt kFhLut cgbfg 8s af]8 g]kfn zLifsaf6 jifeLdf sn =(()ampmdash sf] lgdf0f

sfo pkef]Qmf ldlt dfkmt ufOPsf]df clwsf+z pkef]Qmf ldltx+u ePsf] Demftfdf sfd

z DkGg ugkg] cjlw pNn]v 5g eg] nfut cgdfg sfo DkGg k|ltj]bg ljn

ekfOxdf d]t ldlt pNn]v ePsf] 5g sltko sfoqmdsf] nflu tof ePsf] nfut cgdfg

k|dfl0ft 5g sltko cjyfdf vr sdeGbf lan ekfO gku x]sf] b]lvof] eg] sltko

cjyfdf vreGbf cTofwLs a9L ljn ekfO k]z xg] u]sf] d]t kfOof] fy clwsf+z pkef]Qm

ldltx ljlwjt kdf btf ePsf] b]lvbg eg] fjhlgs kLIf0f ufPsf] d]t b]lvPg

17 sfoDkGg k|ltj]bg M o jif 7]Ssf ePsf] sfoxdWo] =()(^ampmdash ljleGg lgdf0f sfox

cflys jifsf] cGtDddf klg DkGg ePsf] b]lvPg

18 sG6Lh]GL M k|fKt ljj0f cgf =$)$mdash sG6LGh]GL vr b]vfOPsf]df f]sf] 56 clen]v

jf vftf x]sf] kfOPg

19 nIo k|ult M sfofnon] cfkmnfO k|fKt clVtofLsf] Ldfleq xL jflifs nIo tyf sfoqmd adf]lhd

k|ult tof ugkb5 jflifs nIo k|ult ljj0f sfo Dkfbg k|ltj]bg cgrL tof

ePs]f kfOPg nIo k|ult ljj0f tof ug]tkm DjlGwt lgsfosf] Wofg hfgkb5

20 sfo ~rfng sf]ifM yfgLo lgsfo cflys k|zfg lgodfjnL 2064 sf] lgod 22 sf]

pklgod 5 adf]lhd sfo ~rfng vftfdf cflys jifsf] cGtdf sg sd af+sL x] f]

sd zGo uL dn vftfdf lkmtf ugkg] egL Jojyf x]sf]df sfofnon] ut jif o

jif d]t cfGtls sf]if tkm sfo~rfng vftfdf dfHbft x]sf] sd dn vftfdf lkmtf

kampfPsf] g

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 369

21 a]h nut M kf]vLof gukflnsfdf lDdng ePsf fljssf uf=lj==xsf] n]vfkLIf0faf6

sfod ePsf] kf]vLof gukflnsfsf] n]vfkLIf0faf6 sfod ePsf] cn pk ugkg] a]h

k]ZsL a]h tyf cGo a]hsf] PsLs[t nut v8f uL cn km5f6sf nflu cfjZos sfafxL

xgkg] b]lvG5

22 lhGL M sfofnodf x]sf] vr xg] tyf gxg] sltko lhGL vftfsf] kfgfxdf k|dfl0ft ePsf]

b]lvbg fy cflys sfoljlw lgodfjnL )^$ sf] lgod ) pklgod -_ adf]lhd lgod $^

$amp $ adf]lhd nut v8f uL flvPsf] lhGL dfnfdfg s] stf] cjyfdf 5g sfofno

k|dvn] Ps jifdf sDtLdf Ps k6s cfkmn] lgLIf9f uL jf Totf] dfnfdfg lhDdf lng]

sdrfL afx]s cGo sdrfL jf k|fljlwsaringff lgLIf0f ug nufO Totf] k|ltj]bg lnlvt kdf

lnO fVg] Jojyf ugkg]5 Totf] dfndfgsf] ddt Def +If0f ug ufpg kg]5 t

sfofnon] lhGL lgLIf0f ufPsf] 5g otkm sfofnosf] Wofgfsif0f xgkg] b]lvG5

23 sdrfL sNof0fsf]if M o gukflnsfdf lDdng ePsf fljssf uf=lj==xn] sdrfL sNof0f

sf]ifsf] nflu vf]n]sf] vftfsf] ljj0f lnO Jojlyt ugkb5

24 khf vr M yfgLo lgsfo |f]t klrfng tyf Jojyfkg sfoljlw 2069 sf] klR]b 2

bkmf 13 sf] pkbkmf 1 -s_ adf]lhd klhut sdaf^ rfn k|s[ltsf] vr ug lgif]w

ulPsf]df sfofnon] khf vr afkt =55000mdash vr n]lv eQmfgL u]sf] b]lvG

sfoljlwsf] kfngf ugkb

25 k]ZsL M cflys jifsf] cGtdf ljleGg 13 JoflQmsf] gfddf kmof^ ug af+sL k]ZsL

=896840mdash x]sf]df lgodfgf kmof^sf nflu cfjZos sfafxL xgkg] b]lvG

26 s ssectL M sfofnon] ljleGg tflnd tyf uf]i7Ldf xefuLx k|lzIfsxsf] eQf eQmfgLsf]

s jfkt =^mdash tyf crgf sG6laquoSgnfO 7]Ssf ljnsf] cfO6d g+=$= cgf kDk ]6

ef8f jfkt =())mdash vr n]v]sf]df ) k|ltztn] nfUg] =()mdash clu|d s d]t

=(mdash sssectL ulPsf] 5g lgodfgf ssectL xg] sd cn uL fhj vftfdf bflvnf

xgkg] b]lvG5

27 cwf] lgdf0f sfo M kf]vlof cktfnb]lv lzjjf rfs 8s kSsL 9nfg sfosf] nflu d=c=s

=amp$^^mdash d]t =^$$^amp)mdash sf] nfut cgdfg tof ePsf] cfwfdf )amp( df

rgf k|sfzg uL k|fKt af]nkqdWo] lkG6 sG6Sgsf] d=c=s d]t =$$^))mdash -

=^(( k|ltzt 36L_ sf] af]nkq )amp)^ df jLs[t uL sfo ufP kZrft =amp(ampmdash

sf] dfq sfo ePsf] cjyfdf gukflnsfn] sfo DkGg ePsf] k|ltj]bg tof uL pQm sd

eQmfgL ePsf] b]lvof] 8s lgdf0f sfo ugcl3 j] ePsf] 5g eg] nfut cgdfg sf] fydf

b ljZn]if0f x]sf] d]t kfOPg ljhs g+=)) af6 =)$(^mdash d=c=s d]t

=(amp eQmfgL xFbfsf] pQm jLhssf] ldlt RrfOPsf] cjyfdf x]sf] sf0faf6 pQm

d=c=s cfGtls fhj sfofnodf bflvnf eP gePsf] olsg ug glsPsf] fy sn ugkg]

sfdsf] cgkftdf sLa $ k|ltzt 36L sfd ePsf] cjyfdf gukflnsfn] sfo jLsf uL

sfoDkGg k|ltj]bg tof u]sf] cjyfdf afsL sfd s] sg dfWodaf6 slxn] DkGg ulg] xf]

ki6 5g eg] sfd ck 5f]8g] 7]Ss]bf dfly lgodfgf sfafxL gxgsf] sf0f d]t ki6

ePg lghsf] gfddf x]sf] wf6L a+s Uof]G6L d]t hkmt uL lgodgfsf] afFsL sfd

DkGg ugkg] b]lvG5

28 jf0f oGq M sfofnon] Dofd OG6k]g k|f=ln=sf7df8f+sf] jLhs g+=)^$ cgf jf0f lgoGq

vlb jfkt =($)))mdash vr n]v]sf]df cfjZos hgzlQm gePsf] sf0fn] n]vfkLIf0f

cjlwDd k|of]udf cfPsf] b]lvPg gukflnsfn] oyfSo jf0f lgoGqs k|of]usf] nflu Wofg

lbgkb5

29 36L sfo M sfofnon] fljs j8f g+= xfn j8f g+=( xLof dlGbdf sne6 lgdf0fsf] nflu

d=c=s d]t =^mdash sf] nfut cgdfg tof ePsf] cfwfdf k|fKt b]6dWo] fw]s[i0f

lgdf0f ]jfsf] =^)mdash sf] 7]Ssf ldlt )amp$ df jLs[t uL Demftf ePsf]df

sfoDkGg k|ltj]bg cgf =amp^^mdash sf] dfq sfo DkGg ePsf] b]lvof] pQm lgdf0f

]jfaf6 hfL ePs]f ljhs g+=) ldlt )amp$ df d=c=s =(ampmdash ljn dNo

=amp^^mdash d]t sn =(()amp$mdash sf] jLhs k]z ePsf]df d=c= s afx]s =amp^^mdash

dfq eQmfgL ePsf] kfOof] vb nfut cgdfgeGbf a9L sdsf] 7]Ssf jLs[t u]sf] nfut

cgdfgsf] tngfdf =^ k|ltzt 36L sfd u]sf] jLhs cgfsf] sd eQmfgL d]t gePsf]

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 370

cjyfdf pQm vr lgoldt dfg gSg] b]lvPsf]n] d=c=s bflvnf jf dfof]hgsf] k|df0f vr

ki6ofOsf] cfwf k]z xgkb5

30 s ssectL M rfn cgbfgtkm gukflnsfn] ljleGg 4 sfoqmd vr eQmfgL ubf clu|d sssectL

gulPsf]] =1908mdash cn uL fhj vftfdf bflvnf xgkb5

31 36L k|ult M 8s af]8 g]kfnsf] )amp$ sf] kqfgf ^ j6f 8ssf] nflu =^$$)mdash

sf] nfut cgdfgdWo] =$)))))mdash Joxf]g] pNn]v ePsf]df cflys jifsf] cGtDd k|ultsf]

cfwfdf =amp($ndash dfq lgsff k|fKt uL vr u]sf] kfOof] ^ j6f 8sdWo]

=)(^mdash nfut cgdfgsf] kf]vlof k]6laquof]n kDk llof 8ssf] sfodfq DkGg ePsf]

b]vfOPsf] 5 eg] =$)$)mdash Nffut cgdfgsf] kfj xfp rfs 8|dfk 8ssf] nflu o

jif eQmfgL ePsf] b]lvof] sn 8sxsf] cfwfdf hDdf ^^ k|ltzt dfq k|ult b]vfOPsf]df

36L k|utLsf] sf0f ki6 5g

32 Demftf M kf]vlof k]6laquof]n kDkb]lv llofDdsf] 8s ddtsf] nflu =mdash sf] nfut

cgdfg tof ePsf]df pkef]Qmf ldlttkm =ampampndash gukflnsftkm ^)))))mdash d]t

sn ampampmdashsf] sfo ug] uL )amp$ df Demftf eP cgk eQmfgL d]t ePsf]df

oL nfut cgdfgeGbf =mdash sf] a9L Demftf ugsf] cfwf ki6 ePg

33 fdlhs Iff sfoqmd M o jif ljleGg uf=lj= gukflnsfsf] fdflhs Iff jfkt

=22334800mdash afn +If)f eQftkm jfkt =2004800mdash d]t =24339600mdash

vr n]lvPsf]dWo] uf]ljGbk jf g+=14 15 sf] nflu j+s dfkmt =1299600mdash vr

n]v]sf] DaGwdf a+sn] nfeu|fxLsf] vftfdf sd hDdf ePsf] ki^ b]lvg] uL nfeu|fxLsf]

j+s vftf g+= hDdf ePsf] sd xLtsf] ljj)f rfdfls kampfpg kg] o ljj)fnfO

ljt)f ePsf] ekfO dflgg] pNn]v ePsf]df f] cgfsf] ljj)f pknAw ePg

331 fdflhs Iff sfoqmd ~rfng sfoljlw 2072 sf] cgrLndash5 10 adf]lhd fdflhs

Iff eQf kfpg] nfeu|fxLsf] ljj)f tof uL f]sf] cfwfdf eQf vr n]Vgkg] Jojyf

x]sf] lgb]lzsfn] tf]s]sf] (f+rfdf cgrLx cBfjlws u]sf] gkfOPsf]n] eQf kfpg]

nfeu|fxL JolQmxsf] +Vof gfdgfd]L lefg ug] cfwf b]lvPg lgb]lzsfn] Jojyf u]

cgf a cgrLsf] lefg uL fdflhs Iff eQf vr n]Vg]tkm sfofnon] Wofg

lbgkb

333 fdflhs Iff sfoqmd ~rfng sfoljlw )amp sf] bkmf -^_ adf]lhd k|To]s rfdflsdf

eQmfgL u]sf] sdsf] ekfO k|To]s rfdfls leqdf g k]ZsL km5f6sf nflu DalGwt sfofnodf

k7fpgkg] 5 egL pNn]v 5 sfofnon] rfdflskdf k]ZsL lbPsf] 5 pQm k]ZsL sd km5f6

geO xfnDd k]ZsL g x]sf]] 5 otkm sfofnosf] Wofgfsfif0f xgkb

34 fdflhs Iff k]ZsL M cflys jifsf] cGtdf sdrfLsf] gfddf km5of6 ug afFsL k]ZsL

=^)^))mdash tyf j8f ldlttkm sdrfLsf gfddf =))mdash d]t

=$ampamp))mdash k]ZsL cn km5of6sf nflu cfjZos sfafxL xgkb

35 k]ZsL M sfofnon] kFhLut cgbfg fljssf uf=lj==cflys jifsf] cGtdf ljleGg ^ j8f

ldltxsf] gfddf km5of6 ug afFsL k]ZsL =()(((mdash tyf rfn cgbfgtkm

=^amp^mdash d]t sn =)$^^(mdash x]sf]df pQm k]ZsL sd lgodfgf km5of6

xgkb5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 ampamp nfv ^ xhf a]h b]lvPsf]df k|flDes

k|ltj]bg pknJw ufPkl5 =^ nfv ( xhf km5of6 u]sf]n] = sf]8 ( nfv $ xhf a]h

km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg] = nfv xhf lgoldt ugkg] =$ nfv amp

xhf k]ZsL = sf]8 ) nfv ( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 371

axbdfO gukflnsf

n]vfkLIf0f k|ltj]bg

gukflnsfsf] ut jif+sf] dfHbft -$) nfv xhf of] jif+ cfo -^ sf]8 $ nfv

xhf d]t -^ sf]8 nfv ) xhf cfDbfgL ePsf]df - sf]8 ( nfv ( xhf vr+ eO+ -

( nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 आरथिक वििरण आरथिक वििरणबाट कनदरिय अनदानको र६४८११ ०९७mdash र गत िरिको मौजदात र४००७५१८mdash समत आमदानी र६८८१८७१५mdashको आमदानीमधय पनदिगत खरि र२३३८१ ९४१ mdashराल खरि र३६५०६४१७mdash भएको दखखरछ उकत खरिमधय र५५२११ ७३६mdash पशकी बााकी भएकोल बबनदततय वििरणको शदधता िा विशिसननयता रयन रहको दखखरछ साविक गाविसको ससता लखापरीकषण हन नसकको कारणबाट कोर तथा लखा ननयररणक कायािलयको परको आधारमा एकीकत आय वयय वििरणमा मfजदात दखाएको छ

11 सघीय सररना पिािधार विकास कायिकरम पनदिगततफि िक नगदी ककताब अनसार र३४३३७३८mdash खरि दखखएकोमा र ३३९७०३४mdashको आरथिक वििरण पश भएको छ र ३६७०४mdash फरक परको समबरधमा शपषट हन पन दखखरछ

2 लखापरीकषण M सथानीय ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाउा विकास सममनतल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि पसािगढी गाउा पामलका अरतगितका axcL lk8fL eff6f uDxLof jlofljtf

gubfxf fdguL ljgtfdk d]t amp गा विसहरल 2०७३४१ दखख 2०७३११२७ सममको शरसताको आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग पश गरको छन लखा kLIf0f xggs]sf] sf0faf6 cflys sff]afsf] cnfjf |f]t gSfIacuteg cfGtls cfo of]hgf sfofGjog

lylt pkef]Qmf ldltaf6 ePsf] vr PjlhGL fdfgxsf] lhDd]jfL dfHfbf lylt af]df

d]t olsgug lsPg

3 पशकी फछयौट सथानीय ननकाय आरथिक परशासन पहहलो ससोधन ननयमािली २०६४ को ननयम १८२३ मा हदएको पशकी तोककएको मयादमभर तोककएको कायिविरध अपनाइ फछयौट गनि िा गराउन पशकी मलनहदन दि थरीको कतिवय हन वयिसथा छ कायािलयल लखापरीकषण ममनत २०७४१०२९ समम j8f sfofnoxn] =55211736mdash पशकी फछयौट गरको नदखखएकोल ननयमानसार पशकी फछयौट हनपदिछ

4 lhGL lgLIf0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ) pklgod -_ adf]lhdlgod

$^ $amp $ adf]lhd nut v8f uL flvPsf] lhGL dfnfdfg s] stf] cjyfdf 5g sfofno

k|dvn] Ps jifdfsDtLdf Ps k6s cfkmn] lgLIf0f uL jfTotf] dfnfdfg lhDdflng] sdrfL

afx]s cGosdrfL jfk|fljlws 4ff lgLIf0f ug nufO Totf] k|ltj]bg lnlvt kdflnO fVg]

Jojyfugkb5 fy Totf dfndfgsf] ddt Def +If0f ug ufpg kg]df sfofnon]

lhGL lgLIf0f ufPsf] 5g otkm sfofnosf] Wofgfsif0f xgkg] b]lvG5 5 nfut cgdfg M fjhlgs lgsfon] dfnfdfgsf] kf]llkms]zgsf] cwLgdf xL nfutcgdfg

tof ugkg] Jojyf 5 sfofnon] nfut cgdfg tof guL dfnfdfg vlb u]sf] kfOof]

sfofnon] nfut cgdfg tof uL vlb ut]tkm Wofg lbgkb5

6 sdrfL sNof0fsf]if M o gukflnsfdf lDdng ePsf fljssfuf=lj==xn] sdrfL sNof0f

sf]ifsf] nflu vf]n]sf] vftfsf] ljj0f lnO Jojlyt ugkg] b]lvG5

7 e|d0f vr M e|d0f vr lgodfjnL )^$ sf] lgod pklgod -_ adf]lhd e|d0fd vl6g]

kbflwsfL jfsdrfLn] e|d0f dfKteP kl5 lgodfgf kfpg] blgseQf tyf e|d0f vrsf] ljn

e|d0f k|ltj]bg fyljn ekfO DalGwt sfofnodf k]z ugkg]5 egL Jojyf x]sf] 5 blgs

e|d0f eQf eQmfgL ubf e|d0f k|ltj]bg flvPsf] 5g clgjfo kdf blgs e|d0f k|ltj]bg

fVgkg] b]lvG5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 372

8 a]h nut M kfu9L gukflnsfdf lDdng ePsf fljssfuf=lj==xsf] n]vfkLIf0faf6

sfodePsf] cnpk ugkg] a]h k]ZsL a]h tyfcGo a]hsf] PsLs[t nut v8f uL cn

km5f6sf nflu cfjZos sfafxL xgkb5

9 cfGtls cfo M gukflnsfcGtutsf j8fxdf dfnkf]t lkmfl bt kf]vL

7]SsftyfcGo 7]Ssf k6f DaGwL cfDbfgL af+w]sf] b]lvPg j8fxaf6 cfGtls cfotkm

ljleGg fhj 7]Ssftyf bt cfDbfgL DaGwL ljj0f lnO k|fKt ePsf cfDbfgL

l~rt sf]ifdf bflvnfsf nflu cfjZos sfafxL xgkg] b]lvG5

10 uf8L ef8f M sfofnon] dfls kdf uf8L ef8f lnO =)))))mdash uf8L ef8f

jfktvr n]v]sf] b]lvG5

11 s bflvnf M as gubL lstfa cgf cflys jifsf] cGtDd s bflvnf afsL b]lvPsf]

=))ndash n]vf kLIf0f cjlwDd klg bflvnf gePsf]n] pQm sd j l~rt sf]ifdf

bflvnf xgkg] b]lvG5

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv ) xhf a]h km5 of 6 ug

afFsL x]sf] 5 f]dWo] cn ugkg] = xhf lgoldt ugkg] =amp xhf k]ZsL = sf]8

nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 373

7f]L ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -amp nfv ( xhf of] jif+ cfo - sf]8 nfv ^)

xhf d]t - sf]8 ) nfv $( xhf cfDbfgL ePsf]df - sf]8 nfv amp) xhf vr+ eO+ -^

nfv amp( xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 पशकी सथानीय ननकाय आरथिक परशासन पहहलो ससोधन ननयमािली २०६४ को ननयम १८२(३) मा हदएको पशकी तोककएको मयादमभर तोककएको कायिविरध अपनाइ फछयौट गनि िा गराउन पशकी मलनहदन दि थरीको कतिवय हन वयिसथा छ कायािलयल लखापरीकषणको अिरधसमम ljleGg amp j8f

sfofnoxsf] gfddf x]sf] =$)ampampamp$mdash पशकी फछयौट गरको नदखखएकोल ननयमानसार पशकी फछयौट हनपदिछ

2 लखापरीकषण सथानीय ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाउा विकास सममनतल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि सिणिपर गाउा पामलका (हाल ठोरी गाउा पामलका) अरतगितका 7f]L lgdnjtL

j0fk dxfb]jk6L ]9jf गाविसहरल २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सोभरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस तफि का ििा सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

of] jif gukflnsfsf] n]vfkLIf0faf6 =$ sf]8 ) nfv amp$ xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] k]ZsL =$ sf]8 ) nfv amp$ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 374

l5kdfO ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -$^ nfv xhf of] jif+ cfo - sf]8 amp nfv ) xhf

d]t - sf]8 nfv $ xhf cfDbfgL ePsf]df - sf]8 ) nfv ^ xhf vr+ eO+ -$ nfv

amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 सररत कोर नपाल सरकारल २०७४२१७ मा िारी गरको सथानीय तहको सिा सरालन तथा वयिसथापन समबरधी आदश २०७४ अनसार आरथिक िरिको अरतमा खरि नभई बााकी रहको रकम सथानीय सिि सररत कोरमा दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल पनदिगत र राल खातामा खरि नभई बााकी रहको र८११२९०६mdash सििसररत कोरमा दाखखला गरको छन

2 किि सामानदिक सरकषा भतता वितरण नभई बााकक रहको रकम नपाल सरकारको सररत कोरमा दाखखला गनिपन उललख छ गाउा पामलकाको पशकी फरछयौट गदाि कफताि भएको र४८०००mdash सिि सररत कोरमा दाखखला गरको छन

3 धरौटी यो िरि गाउा पामलकाल र१६४६६mdash धरौटी परापत गरको छ उकत रकमको दाखखलाको बक परमाण पश भएको छन

4 आरतररक k]ZsL आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(१) मा सरकारी कामको लारग पनदशक हदन पदाि आिशयक हो होइन यककन गनिपदिछ यो िरि कायािलयल सघीय सररना सधारकि लारग समपणि कायि गरी रकम मौजदात रहको अिसथामा ििा न ४ तलसीबिािको नाममा आरतररक आयतफि को र१ ८७०००mdash पशकी खरि लखको छ खास परयोिन विनाको पशकी लखापरीकषण अिरध २०७४१०२४ समम फछयौट गरको 5g

5 नदिरसी ननरीकषण आरथिक कायिविरध ननयमािली २०६४ को ननयम ५०(१) मा लागत खिा गरी राखखएको नदिरसी माल सामान क कसतो अिसथामा छन कायािलय परमखल एक िरिमा कमतीमा एक पटक आफल ि अरय कमिरारी िा पराविरधकबाट ननरीकषण गनि लगाई तयसको परनतिदन मलखखत रपमा मलनपन उललख छ यो िरि गाउा पामलकाल र४६७१ २८३mdash को सामान खररद गरकोमा नदिरसी बावरिक ननरीकषण गरको छन

6 पशकी आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४ (३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग ििा कायािलयहरलाई हदएको पशकी र४३०२६९०९mdashफछयौट भएको छन

7 लखापरीकषण सथानीय ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाउा विकास सममनतल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि सिणिपर गाउा पामलका (हाल ठोरी गाउापामलका) अरतगितका ननमन गाविस हरल २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सो भरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस ममिािपर समभौता ियमगलापर मभसिा तलसीबिाि d]t ििा सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 nfv ( xhf a]h km5of6 ug afFsL x]sf] 5

f]dWo] lgoldt ugkg] = nfv ampamp xhf k]ZsL =$ sf]8 nfv $ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 375

wf]ljlg ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -$ nfv xhf of] jif+ cfo -$ sf]8 amp nfv amp xhf d]t - sf]8 amp

nfv ( xhf cfDbfgL ePsf]df -$ sf]8 nfv xhf vr+ eO+ -$ nfv amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf

Joxf]f lgDgfgf 5g M

1 सररत कोर नपाल सरकारल २०७४२१७ मा िारी गरको सथानीय तहको सिा सरालन तथा वयिसथापन समबरधी आदश २०७४ अनसार आरथिक िरिको अरतमा खरि नभई बााकी रहको रकम सथानीय सिि सररत कोरमा दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल पनदिगत र राल खातामा खरि नभई बााकी रहको र४१९६०५३mdash सिि सररत कोरमा दाखखला गरको छन

2 कर दाखखला आयकर P]g २०५८ को दफा ९५ (क)(६) मा तोककएको समयमा अरिम करकटटी रकम दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल कटटी गरको अरिम कर र२५९५mdash आरतररक रािसि कायािलयमा पठाएको छन

3 पशकी आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग ििा कायािलयहरलाई हदएको पशकी र३४४८२१८२mdash फछयौट भएको छन

4 विल भरपाई आरथिक कायिविरध ननयमािली २०६४ को ननयम ३६(३) मा खरि गदाि खरिको विल भरपाई सहहतको लखा राखनपन उललख छ यो िरि गाउपामलकाल भौ न २५ ममनत २०७३१९ मा कमपयटर ममित तथा ििान गर िापत मामसक र३००००mdash का दरल बशाख िषठ र अराढको र९००००mdash आररया एिकशन परामललाई भकतानी गदाि विल भरपाई सहहत आिशयक कागिात k]z u]sf] 5g

51 यो िरि गाउपामलकाल साविक ििा g+= n] ljleGg ) sfoqmd tyf j8f g+=$ n] ljleGg amp sfoqmdsf] पशकी फछयौट गदाि र १८२८९३५mdash को आिशयक कागिातहर k]z u]sf] छन

5 करकटटी आयकर P]g २०५८ को दफा ८८(५) मा भािा भकतानी गदाि १० परनतशत अरिम करकटटी गनिपन उललख छ यो िरि गाउा पामलकाल शरिण कमार महतोलाई सिारी भािा र६३०००mdash भकतानी गदाि १० परनतशत अरिम कर र६३००mdash असल गरको छन असल गरी रािसि आरतररक रािसि कायािलयमा बझाउन पदिछ l

6 करकटटी दाखखला आयकर P]g २०५८ को दफा ९५ (क)(६) मा तोककएको समयमा अरिम करकटटी रकम दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल कटटी गरको अरिम कर र८०११mdash आरतररक रािसि कायािलयमा पठाएको छन

7 नगद दाखखला आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(२) अनसार हदएको पशकी खरि नभई बााकी रहमा गत विगत िरिको भएमा बरि खातामा र राल िरिको भएमा पशकी हदन कायािलयको बक खातामा िममा गनिपन उललख छ यो िरि गाउपामलकाल पशकी फछयौट गदाि कफताि आएको नगद र१३६०६४mdash fljssf levdk tyf n+ul8 uL xfnsf ििा सममनतहरको खातामा िममा गरकोल उकत रकम गाउपामलकाको खातामा िममा गनिपदिछ

8 कोर कटटी दाखखला पररमलत काननअनसार कमिरारीहरको कोर कटटी रकम समयम दाखखला गनिपन उललख छ यो िरि कमािरारीहरको तलबबाट कटटी गररएको सरयकोर रकम र२५१४५mdash दाखखला गरको छन

9 लखारीकषणः सथानीय ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गा वि स ल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि साविक गाउा विकास मसममतको कायािलय घोिदौिा वपपरा मभखमपर हररहरपर नति लगिी र धोबबनील २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सोभरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस तफि का ििा सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$ sf]8 amp nfv amp xhf a]h km5of6 ug afFsL x]sf] 5 f]dWo] cn ugkg]

= xhf lgoldt ugkg] = nfv amp xhf k]ZsL = sf]8 $$ nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 376

hugfyk ufFpkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft - nfv xhf of] jif+ cfo - sf]8 nfvd]t -

sf]8 ( nfv xhf cfDbfgL ePsf]df - sf]8 nfv ^ xhf vr+ eO+ -^ nfv xhf

dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 आरतररक आय यो िरि गाउपामलकाको कायािलयल मालपोत आरतररक आय र१ १९२mdash दखाएको छ मालपोत आमदानी समबरधी कन पनन कागिात लखापरीकषणमा पश भएको छन

2 मौजदात बढी यो िरि गाउपामलकाल बक नगदी ककताब अनसार र६५८४८४१ mdash मौजदात दखखएको छ सररत कोरको बक सटटमरट अनसार र६६०६००४mdash दखखएकोल बक बढी दखखएको र२१ १६२mdash यककन गरर आमदानL िनाउन पदिछ

3 किि आरथिक कायिविरध ननयमािली २०६४ को ननयम ३३(क) मा किि नहन बिट मशरिकको आरथिक कारोबार बरद गर पनछ ननकासा र खरिको लखा अदयािरधक गरी बााकी रहको रकम समबनदरधत कायािलयल कोर तथा लखा ननयररक कायािलयमा कफताि गनिपन उललख छ यो िरि गाउा पामलकाल सामानदिक सरकषा र बाल सरकषण भतता वितरण गनि ििा कायािलयहरलाई हदएको पशकी फछयौट गदाि कफताि परापत भएको र७३७८०२mdash नदिलला समरिय सममनत माफि त कोर तथा लखा ननयररक कायािलयमा पठाएको छन कोर तथा लखा ननयररक कायािलयमा नपठाएको रकम नपाल सरकारको सिि सररत कोरमा दाखखला गनि पदिछ

4 पशकी आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग ^ ििा कायािलयहरलाई हदएको पशकी र३५०६५४४८mdash फछयौट भएको छन

5 लखारीकषण सथानीय ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाविसल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि साविक गाउा विकास मसममतको कायािलय वपिाररगठी िानकीटोला विििननया िगरनाथपर ममसहानन र औराहाल २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सो भरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस तफि का ििा सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

of] jif pkdxfgukflnsfsf] n]vfkLIf0faf6 = sf]8 nfv xhf a]h km5of6 ug

afFsL x]sf] 5 f]dWo] cn ugkg] =amp nfv ^) xhf k]ZsL = sf]8 ) nfv ^ xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 377

ksxfdgk ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -^) nfv ampamp xhf of] jif+ cfo - sf]8 nfv

xhf d]t -^ sf]8 nfv xhf cfDbfgL ePsf]df - sf]8 nfv $ xhf vr+ eO+ -$

nfv amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 सररत कोर नपाल सरकारल २०७४२१७ मा िारी गरको सथानीय तहको सिा सरालन तथा वयिसथापन समबरधी आदश २०७४ अनसार आरथिक िरिको अरतमा खरि नभई बााकी रहको रकम सथानीय सिि सररत कोरमा दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल पनदिगत र राल खातामा खरि नभई बााकी रहको र८४७८८११ mdash सिि सररत कोरमा दाखखला गरको छन

2 पशकी आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग ििा कायािलयहरलाई हदएको पशकी र३६१ ०३२५३mdash फछयौट भएको छन

3 लखारीकषण yfgLo ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाविसल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि साविक गाउा विकास मसममतको कायािलयधोर सिािहा पकहामनपर लहािरथकरी र सबठिाल २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सो भरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस तफि का ििा सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$ sf]8 $ nfv xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] lgoldt ugkg] =$ nfv amp xhf k]ZsL = sf]8 ^ nfv xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 378

k6]+jf ufnL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpkflnsfsf] ut jif+sf] dfHbft -( nfv ( xhf of] jif+ cfo - sf]8 $ nfv ^

xhf d]t - sf]8 $ nfv $ xhf cfDbfgL ePsf]df -$ sf]8 (( nfv $^ xhf vr+ eO+ -$

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 lk|mh M सामानदिक सरकषा कायिकरम सञरालन कायिविरध २०६९ को दफा १५ ४ मा सामानदिक सरकषा कायिकरमको लारग ननकासा भएको रकम सोही आरथिक िरिमा खरि नभएमा किि हन उललख भएको छ यो िरि नदिलला समरिय सममनत माफि त ननकासा भएको रकममधय सामानदिक सरकषातफि र४१६००mdash

र बाल सरकषणतफि र८८००mdash समत र५०४००mdash ननकासा नभई बााकी रहकोमा नपाल सरकारको सररत कोरमा दाखखला गरको छन

2 आरतररक आय यो िरि गाउापामलकाल पोखरी ठकका िापत र७६०००mdashआमदानी दखाएको छ पोखरी ठकका समबरधी कन पनन कागिात लखापरीकषणमा पश भएको छन

3 पशकी M आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग amp ििा कायािलयहरलाई हदएको पशकी र५०८३७०१४mdash फछयौट भएको छन

4 लखारीकषण M सथानी ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गा वि स ल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि साविक गाउा विकास मसममतको कायािलय सपौली नदितपर शकर सरया सोनराि गादी पटिाि सगौलीर ननरटाल २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सो भरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस तफि का jj8f सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 = sf]8 ( nfv ^ xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] lgoldt ugkg] = nfv ^ xhf k]ZsL = sf]8 nfv amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 379

ljGbjflgL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -amp nfv ^) xhf of] jif+ cfo -$ sf]8 nfv ^

xhf d]t -$ sf]8 ^ nfv ^ xhf cfDbfgL ePsf]df -$ sf]8 $ nfv $$ xhf vr+ eO+

nfv amp xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 सररत कोर नपाल सरकारल २०७४२१७ मा िारी गरको सथानीय तहको सिा सरालन तथा वयिसथापन समबरधी आदश २०७४ अनसार आरथिक िरिको अरतमा खरि नभई बााकी रहको रकम सथानीय सिि सररत कोरमा दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल पनदिगत र राल खातामा खरि नभई बााकी रहको र४९८१ ९९१ mdash सिि सररत कोरमा दाखखला गरको छन

2 आरतररक आय यो िरि गाउा पामलकाल आरतररक आय र१ ६६०७४mdash दखाएको छ परापत भएको आय क िापत कनत हो सो समबरधी कन पनन कागिात लखापरीकषणमा पश भएको छन आरतररक आय विना परमाण र आिशयकता बगर न ििा न ५ परसौनी भाठालाई पशकी हदएको छ

3 नदिरसी ननरीकषण आरथिक कायिविरध ननयमािली २०६४ को ननयम ५०(१ ) मा लगत खिा गरी राखखएको नदिरसी माल सामान क कसतो अिसथामा छन कायािलय परमखल एक िरिमा कमतीमा एक पटक आफल ि अरय कमिरारी िा पराविरधकबाट ननरीकषण गनि लगाई तयसको परनतिदन मलखखत रपमा मलनपन उललख छ यो िरि गाउा पामलकाल र३३८७७६२mdash को सामान खररद गरकोमा नदिरसीको बावरिक रपमा ननरीकषण गरी सोको परनतिदन पश भएको छन

4 पशकी आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग ििा कायािलयहरलाई हदएको पशकी र३८४४९८५८mdash फछयौट भएको छन

5 लखारीकषण yfgLo ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाविसल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि साविक गाउा विकास मसममतको कायािलयबहअिाि भाठाझौिागठी अमरपटी र परसौनी भाठाल २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सो भरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविसतफि का ििा सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

of] jif ufpkflnsfsf] n]vfkLIf0faf6 =$ sf]8 ^( nfv xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo lgoldt ugkg] = nfv ^ xhf k]ZsL = sf]8 $ nfv $( xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 380

a]Njf ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -amp nfv xhf of] jif+ cfo - sf]8 $ nfv $

xhf d]t -^ sf]8 nfv xhf cfDbfgL ePsf]df - sf]8 ^ nfv ^ xhf vr+ eO+ -^

nfv $ xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 आरतररक आय M यो िरि गाउा पामलकाको नाममा र५२५५mdashआरतररक आय िममा भएको छ आरतररक आय समबनदरध कन पनन कागिात लखापरीकषणमा पश भएको छन

2 सररत कोर नपाल सरकारल २०७४२१७ मा िारी गरको सथानीय तहको सिा सरालन तथा वयिसथापन समबरधी आदश २०७४ अनसार आरथिक िरिको अरतमा खरि नभई बााकी रहको रकम सथानीय सिि सररत कोरमा दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल पनदिगत र राल खातामा खरि नभई बााकी रहको र६२०३९३mdash सिि सररत कोरमा दाखखला गरको छन

3 करकटटी दाखखला आयकर ऐन २०५८ को दफा ९५(क)(६) मा तोककएको समयमा अरिम करकटटी रकम दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल कटटी गरको अरिम कर र५६४७mdash आरतररक रािसि कायािलयमा पठाएको छन

4 अरिम कर आयकर ऐन २०५८ को दफा ८८ अनसार कर वििक पश नगरकोमा १५ अरिम कर असल गनिपन उललख छ यो िरि गाउा पामलकाल सघीय सररना विकास राल भौरर न २६ ममनत २०७४३१८ बाट आयाि एिकशन िीरगिलाई र९००००mdash भकतानी गदाि र९००mdash मार अरिम करकटटी गरकोल नपग र१२६००mdash असल गरी रािसि खातामा दाखखला गनिपदिछ

5 पशकी आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग amp ििा कायािलयहरलाई हदएको पशकी र४६०७८०९५mdash फछयौट भएको छन

6 विल भरपाई आरथिक कायिविरध ननयमािली २०६४ को ननयम ३६(८) मा भकतानी हददा ररत पगको िाार गनिपन उललख छ यो िरि गाउा पामलकाल बाल सरकषण मशरकि हरमा विल भरपाई बगर न र४४००mdash भकतानी गरको छ विल भरपाई बगर भकतानी गरको अननयममत दखखएको छ

7 लखारीकषण सथानीय ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाविसल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि साविक गाउा विकास मसममतको कायािलय बसडिलिा बगहह लालपसाि बलिा र रोनील २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन फागन २८ cufl8sf शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररिसग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस तफि का ििा सररिलाइ नदिममिार िनाइ शरसता पश गनिपदिछ

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$ sf]8 ^amp nfv ^ xhf a]h km5of6 ug afFsL x]sf]

5 f]dWo] cn ugkg] = xhf lgoldt ugkg] =^ nfv xhf k]ZsL =$ sf]8 ^) nfv

amp xhf x]sf] 5

yfgLo tx n]vfkLIf0f k|ltj]bg k|b]z g+= kf

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 381

vjf k|fgL ufpFkflnsf

n]vfkLIf0f k|ltj]bg

ufpFkflnsfsf] ut jif+sf] dfHbft -) nfv ) xhf of] jif+ cfo - sf]8 nfv $

xhf d]t - sf]8 $ nfv $ xhf cfDbfgL ePsf]df - sf]8 $^ nfv xhf vr+ eO+ -amp

nfv xhf dfHbft x]sf] 5 n]vfkLIf0faf6 b]lvPsf Joxf]f lgDgfgf 5g M

1 मौजदात घटी गाउा पामलकाल दखाएको मौजदात र७८९२४८५mdash भएकोमा बक मौजदात वििरण अनसार र७८८६६२८mdash मार भएकोल र५८५६mdash दाखखला गनिपदिछ

2 सररत कोर नपाल सरकारल २०७४२१७ मा िारी गरको सथानीय तहको सिा सरालन तथा वयिसथापन समबरधी आदश २०७४ अनसार आरथिक िरिको अरतमा खरि नभई बााकी रहको रकम सथानीय सिि सररत कोरमा दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल पनदिगत र राल खातामा खरि नभई बााकी रहको र१८९०२६९mdash सिि सररत कोरमा दाखखला गरको छन

3 हहसाब फरक M सघीय सररना विकास कायिकरम अरतगित आरथिक वििरण अनसार पनदिगततफि र१७८१ १९५mdashर रालतफि र१५२८५३७mdash खरि दखाएको छ बक नगदी ककताब अनसार पनदिगततफि र१७७५३३८mdash र रालतफि र१५२८९६४mdashखरि दखखएको छ बक नगदी ककताब र आरथिक वििरणमा फरक परको समबरधमा हहसाब ममलान गनिपदिछ

4 करकटटी दाखखला आयकर ऐन २०५८ को दफा ९५ (क)(६) मा तोककएको समयमा अरिम करकटटी रकम दाखखला गनिपन उललख छ यो िरि गाउा पामलकाल कटटी गरको अरिम कर र४२७mdash Flrt sf]if

bfvLnf ugkb5

5 किि सामानदिक सरकषा भतता वितरण नभई बााकक रहको रकम नपाल सरकारको सररत कोरमा दाखखला गनिपन उललख छ गाउा पामलकाको पशकी फरछयौट गदाि कफताि भएको नगद र४८०००mdash सिि सररत कोरमा दाखखला गरको छन

6 पशकी आरथिक कायिविरध ननयमािली २०६४ को ननयम ७४(३) मा सिीकत कामको लारग हदएको पशकी मयाद मभर फछयौट गनि गराउन पनदशक मलन हदन दब थररको कतिवय हन उललख छ यो िरि गाउा पामलकाल विमभरन कामको लारग ^ ििा कायािलयहरलाई हदएको पशकी र४४२०७१११ mdash फछयौट भएको छन

7 लखारीकषण सथानLय ननकाय आरथिक परशासन ननयमािली २०६४ को ननयम २०३ मा परतयक गाविसल आरतररक लखापरीकषण गराई अनदरतम लखापरीकषणको लारग शरसता पश गनिपन उललख छ यो िरि साविक गाउा विकास मसममतको कायािलय मधिन मथिल सखिा परसौनन कौिाबन कटया दउरबाना महिन र लखनपरल २०७३४१ दखख २०७३११२७ सममको शरसता पश गरको छन यस समबरधमा समबनदरधत कायिकारी अरधकत सग छलफल गदाि फागन २८ पनछ कायिकारी भइ नदिममिारी मलएकोमा सो भरदा अगािीका शरसता एि कागिात गाविस सररिल ननयमानसार बरबभझारथ नगरको र शरसता कागिात साविक गाविस सररि हाल ििा सररि सग न रहको ननिहरलाइ लखापरीकषणको लारग शरसता पश गनि परारार गदाि पनन पश नगरकोल लखापरीकषण गराउन नसककएको िनाएको छ साविक गाविस तफि का ििा सररिलाइ नदिममिार िनाइ शरसता पश गनि गराउन पदिछ

a]h lylt

of] jif ufpFkflnsfsf] n]vfkLIf0faf6 =$ sf]8 ^ nfv xhf a]h km5of6 ug afFsL

x]sf] 5 f]dWo] cn ugkg] = xhf lgoldt ugkg] =( nfv $( xhf k]ZsL =$ sf]8 $

nfv amp xhf x]sf] 5

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 382

cgrLndash

yfgLo tx

k|b]z g+=

cfondashJoo ljj0f n]vfkLIf0f cIacute

qm=+= lhNnf k|b]z ut

jifsf]

lhDd]jfL

of] jifsf]

cfo

hDdf gtfj)f-

kmfNu)f

27

Ddsf]

vr

kmNu)f

28ciff(

dfGtsf]

vr

hDdf

vr

dfHbft hDdf n]vfkLif)f

c+s

1

Kt

L

रािविराि नगरपामलका 6501 247604 254105 17012 226285 243297 10808 254105 490901

2

कञरनरप नगरपामलका 3910 164850 168760 1066 158804 159870 8890 168760 324720

3

िाकनशिरी नगरपामलका 63 120081 120144 30556 80424 110980 9164 120144 231061

4

बोदबरसाईन नगरपामलका 2716 99404 102120 41047 54283 95330 6790 102120 194734

5 खिक नगरपामलका 270 112675 112945 36486 68897 105383 7562 112945 218058

6

शमभनाथ नगरपामलका 3608 130850 134458 0 127684 127684 6774 134458 258534

7 सरङ गा नगरपामलका 1750 101046 102796 36186 64525 100711 2085 102796 201757

8

हनमाननगर कङ कामलनी नगरपामलका 1795 162121 163916 12268 135299 147567 16349 163916 309688

9

कषणासिरन गाउापामलका 219 104972 105191 21621 75879 97500 7691 105191 202472

10

नछरनमसता गाउापामलका 35 83098 83133 20558 51464 72022 11111 83133 155120

11 महादिा गाउापामलका 154 63990 64144 18537 37002 55539 8605 64144 119529

12

सपतकोशी गाउापामलका 1837 118412 120249 0 87485 87485 32764 120249 205897

13 नतरहत गाउापामलका 161 65058 65219 22771 37577 60348 4871 65219 125406

14

नतलाठी कोईलािी गाउापामलका 1376 120427 121803 32899 84608 117507 4296 121803 237934

15 रपनी गाउापामलका 74 63776 63850 16471 40685 57156 6694 63850 120932

16

बलही रपना गाउापामलका 2412 96040 98452 14987 75181 90168 8284 98452 186208

17 बबषणपर गाउापामलका 31 40072 40103 9252 23528 32780 7323 40103 72852

18

lfxf

लहान नगरपामलका 828 221239 222067 8776 150799 159575 62492 222067 380814

19

धनगढीमाई नगरपामलका 2718 284200 286918 0 249952 249952 36966 286918 534152

20 मसरहा नगरपामलका 30065 295932 325997 85409 186993 272402 53595 325997 568334

21

गोलबिार नगरपामलका 16300 179952 196252 53846 107523 161369 34883 196252 341321

22

fdgu ममरयाा नगरपामलका 10249 223207 233456 61881 150707 212588 20868 233456 435795

23

कलयाणपर नगरपामलका 6180 139774 145954 55207 72605 127812 18142 145954 267586

24

भगिानपर गाउापामलका 329 55513 55842 16761 27442 44203 11639 55842 99716

25 औरही गाउापामलका 7440 59331 66771 21921 35936 57857 8914 66771 117188

26 विषणपर गाउापामलका 1410 56674 58084 16316 35026 51342 6742 58084 108016

27

सखीपर नगरपामलका 7807 146619 154426 0 132712 132712 21714 154426 279331

28 कििरहा नगरपामलका 2254 75573 77827 38330 33648 71978 5849 77827 147551

29

बररयारपटटी गाउापामलका 3449 63385 66834 26175 34257 60432 6402 66834 123817

30

लकषमीपर पतारी गाउापामलका 1205 73350 74555 26916 42839 69755 4800 74555 143105

31 नरहा गाउापामलका 406 54349 54755 16905 19062 35967 18788 54755 90316

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 383

qm=+= lhNnf k|b]z ut

jifsf]

lhDd]jfL

of] jifsf]

cfo

hDdf gtfj)f-

kmfNu)f

27

Ddsf]

vr

kmNu)f

28ciff(

dfGtsf]

vr

hDdf

vr

dfHbft hDdf n]vfkLif)f

c+s

32

सखिानारकारकटटी गाउापामलका 1018 61735 62753 22913 33967 56880 5873 62753 118615

33 अनिमा गाउापामलका 3712 63289 67001 19873 41530 61403 5598 67001 124692

34

निरािपर गाउापामलका 4101 56808 60909 23630 31248 54878 6031 60909 111686

35

wgiff

िनकपर उपमहानगरपामलका 55046 837957 893003 312796 507989 820785 72218 893003 1658742

36

कषकषरशिरनाथ नगरपामलका 1 161488 161489 22192 93165 115357 46132 161489 276845

37

गणशमान रारनाथ नगरपामलका 10221 133465 143686 35128 56238 91366 52320 143686 224831

38

धनराधाम नगरपामलका 6031 166319 172350 27151 125011 152162 20188 172350 318481

39

नगराइन नगरपामलका 9011 96059 105070 39050 50691 89741 15329 105070 185800

40 विदह नगरपामलका 11379 100463 111842 45453 41586 87039 24803 111842 187502

41 ममरथला नगरपामलका 2735 137375 140110 25829 84725 110554 29556 140110 247929

42

शहीदनगर नगरपामलका 4714 152931 157645 34125 86824 120949 36696 157645 273880

43 सबला नगरपामलका 9616 162233 171849 33266 113509 146775 25074 171849 309008

44 कमला नगरपामलका 471 96826 97297 16754 61066 77820 19477 97297 174646

45

िनकननदरदनी गाउापामलका 2301 75276 77577 22714 31311 54025 23552 77577 129301

46 बटशिर गाउापामलका 2938 41858 44796 12432 17951 30383 14413 44796 72241

47

ममरथला बबहारी गाउापामलका 12105 103029 115134 36027 39531 75558 39576 115134 178587

48

मखखयापटटी मसहरननया गाउापामलका 2850 44393 47243 6738 32725 39463 7780 47243 83856

49

लकषमीननया गाउापामलका 4312 45049 49361 22492 12662 35154 14207 49361 80203

50 हसपर नगरपामलका 5068 111495 116563 45951 38912 84863 31700 116563 196358

51 औरही गाउपामलका 1296 88904 90200 33644 35095 68739 21461 90200 157643

52

dxf]Q

L

िलशिर नगरपामलका 7172 185390 192562 54131 111410 165541 27021 192562 350931

53 बहदिबास नगरपामलका 4576 262938 267514 47875 154500 202375 65139 267514 465313

54 एकिारा गाउापामलका 2113 78807 80920 21242 51890 73132 7788 80920 151939

55 सोनमा गाउापामलका 1180 70017 71197 22046 36941 58987 12210 71197 129004

56

रामगोपालपर गाउापामलका 1933 69935 71868 29632 36432 66064 5804 71868 135999

57 महटहानी गाउापामलका 1751 41541 43292 5884 18387 24271 19021 43292 65812

58 भागाहा गाउापामलका 405 90738 91143 27464 37832 65296 25847 91143 156034

59 बलिा नगरपामलका 1613 90300 91913 27509 58459 85968 5945 91913 176268

60 औरही गाउापामलका 2747 57239 59986 13526 39762 53288 6698 59986 110527

61

nfxL

ईशिरपर नगरपामलका 11245 174801 186046 46672 117879 164551 21495 186046 339352

62 मलगिा नगरपामलका 12242 173422 185664 60983 109146 170129 15535 185664 343551

63

लालबरदी नगरपामलका 5950 209655 215605 82929 113222 196151 19454 215605 405806

64 हररपर नगरपामलका 955 89661 90616 32769 49798 82567 8049 90616 172228

65 हररपिाि नगरपामलका 332 98135 98467 33338 58367 91705 6762 98467 189840

66 हररिन नगरपामलका 10513 181899 192412 38569 125632 164201 28211 192412 346100

67 बरहथिा नगरपामलका 5319 218812 224131 50417 152808 203225 20906 224131 422037

68 बलरा नगरपामलका 2432 117176 119608 56716 44716 101432 18176 119608 218608

69 गोिटा नगरपामलका 1510 80950 82460 50496 29782 80278 2182 82460 161228

70 बागमती नगरपामलका 2086 90820 92906 43078 48734 91812 1094 92906 182632

71

कविलासी गाउापामलका 71 71854 71925 25352 38481 63833 8092 71925 135687

72 रकरघटटा गाउापामलका 1436 100849 102285 40881 52880 93761 8524 102285 194610

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 384

qm=+= lhNnf k|b]z ut

jifsf]

lhDd]jfL

of] jifsf]

cfo

hDdf gtfj)f-

kmfNu)f

27

Ddsf]

vr

kmNu)f

28ciff(

dfGtsf]

vr

hDdf

vr

dfHbft hDdf n]vfkLif)f

c+s

73

ररिनगर गाउापामलका 3494 69808 73302 24161 33456 57617 15685 73302 127425

74 धनकौल गाउापामलका 294 74215 74509 32621 32400 65021 9488 74509 139236

75 बरहमपरी गाउापामलका 516 68253 68769 27953 32572 60525 8244 68769 128778

76 रामनगर गाउापामलका 444 94593 95037 51666 35439 87105 7932 95037 181698

77 विषण गाउापामलका 629 90278 90907 29484 51024 80508 10399 90907 170786

78

aff

कलया उपमहानगरपामलका 1494 293033 294527 20740 260964 281704 12823 294527 574737

79

िीतपर मसमरा उपमहानगरपामलका 32615 193682 226297 74085 130219 204304 21993 226297 397986

80 कोलहिी नगरपामलका 791 165277 166068 0 149193 149193 16875 166068 314470

81 ननिगढ नगरपामलका 3706 171326 175032 0 159727 159727 15305 175032 331053

82

महागढीमाई नगरपामलका 1163 135412 136575 0 111887 111887 24688 136575 247299

83

मसमरौनगढ नगरपामलका 255 151850 152105 0 130801 130801 21304 152105 282651

84

आदशि कोटिाल गाउापामलका 6070 69669 75739 31093 30307 61400 14339 75739 131069

85

करयामाई गाउापामलका 2138 68500 70638 30634 28200 58834 11804 70638 127334

86 दिताल गाउापामलका 10013 60979 70992 30800 26083 56883 14109 70992 117862

87 पररौता नगरपामलका 6156 84970 91126 34185 45064 79249 11877 91126 164219

88

परिानीपर गाउापामलका 6237 81478 87715 26794 29804 56598 31117 87715 138076

89 परसौनी गाउापामलका 7066 70520 77586 32324 35549 67873 9713 77586 138393

90 फटा गाउापामलका 5127 63981 69108 24453 29706 54159 14949 69108 118140

91 बारागढीगाउापामलका 2839 66497 69336 30575 32453 63028 6308 69336 129525

92 सिणि गाउापामलका 5670 40305 45975 2520 0 2520 43455 45975 42825

93

kf

बबरगि महानगरपामलका 24297 841114 865411 517567 329998 847565 17846 865411 1688679

94

पोखररया नगरपामलका 3005 57283 60288 42607 0 42607 17681 60288 99890

95 ठोरी गाउापामलका 2789 55260 58049 0 51870 51870 6179 58049 107130

96

िगरनाथपर गाउापामलका 3801 55100 58901 0 52316 52316 6585 58901 107416

97 धोबीनी गाउापामलका 3452 47257 50709 0 46502 46502 4207 50709 93759

98

नछपहरमाई गाउापामलका 4613 50730 55343 0 51086 51086 4257 55343 101816

99

पकाहा मनपर गाउापामलका 6077 55205 61282 0 52804 52804 8478 61282 108009

100

बबरदबामसनी गाउापामलका 5760 42856 48616 0 43444 43444 5172 48616 86300

101

बहदरमाई गाउापामलका 4008 64812 68820 21238 38651 59889 8931 68820 124701

102 बलिा गाउापामलका 7128 54154 61282 0 55668 55668 5614 61282 109822

103 पसािगढी नगरपामलका 2463 58459 60922 0 56771 56771 4151 60922 115230

104

सखिा परसौनी गाउापामलका 3080 52324 55404 0 54615 54615 789 55404 106939

105

पटिाि सगौली गाउापामलका 3939 51465 55404 49946 49946 5458 55404 101411

106

ft

x6

aflwdfO ufp+kflnsf 1833 33489 35322 8360 21276 29636 5686 35322 63125

107 b]jfxL uf]gfxL ufp+kflnsf 1608 39207 40815 13366 22617 35983 4832 40815 75190

108 kf]xf ufp+kflnsf 1 44447 44448 14716 22964 37680 6768 44448 82127

109 s6xLof ufp+kflnsf 1392 42411 43803 11815 25340 37155 6648 43803 79566

110 ul9dfO ufp+kflnsf 765 46641 47406 15210 26928 42138 5268 47406 88779

111 dfnfk ufp+kflnsf 43 34091 34134 7090 18967 26057 8077 34134 60148

112 fhk gukflnsf 11 40453 40464 10733 24069 34802 5662 40464 75255

113 u8f gukflnsf 3322 152779 156101 179 143581 143760 12341 156101 296539

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 385

qm=+= lhNnf k|b]z ut

jifsf]

lhDd]jfL

of] jifsf]

cfo

hDdf gtfj)f-

kmfNu)f

27

Ddsf]

vr

kmNu)f

28ciff(

dfGtsf]

vr

hDdf

vr

dfHbft hDdf n]vfkLif)f

c+s

114 a[Gbjg gukflnsf 3201 41555 44756 7755 31821 39576 5180 44756 81131

115 uhf gukflnsf 1068 79409 80477 5491 67563 73054 7423 80477 152463

116 bufeujlt gukflnsf 1263 42327 43590 12002 26644 38646 4944 43590 80973

117 dfwj gffo0f gukflnsf 858 44267 45125 7979 32225 40204 4921 45125 84471

118 rGb|k gukflnsf 6720 251535 258255 0 217074 217074 41181 258255 468609

119 uf gukflnsf 99 292383 292482 9356 237507 246863 45619 292482 539246

120 kmtjf ljhok ufp+kflnsf 211 52471 52682 19640 13402 33042 19640 52682 85513

121 Ozgfy ufp+kflnsf 6 35684 35690 3636 21983 25619 10071 35690 61303

hDdfM 537589 13989259 14526848 3642655 8954385 12597040 1929808 14526848 26586299

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 386

cgrLndash

yfgLo tx

k|b]z g+=

a]h auLs0f

-=xhfdf_ qm=+= lhNnf sfofnosf] gfd cn ugkg] clgoldt ePsf] k]ZsL jfsL hDdf j]h

1 KtL रािविराि नगरपामलका 2077 15715 25017 42809

2 KtL कञरनरप नगरपामलका 3165 17924 195 21284

3 KtL िाकनशिरी नगरपामलका 635 5109 2734 8478

4 KtL बोदबरसाईन नगरपामलका 408 6069 3241 9718

5 KtL खिक नगरपामलका 104 2991 3969 7064

6 KtL शमभनाथ नगरपामलका 177 29832 2324 32333

7 KtL सरङ गा नगरपामलका 149 8971 3646 12766

8 KtL हनमाननगर कङ कामलनी नगरपामलका 138 31266 2020 33424

9 KtL cUgLfO कषणासिरन गाउापामलका 40 1469 932 2441

10 KtL नछरनमसता गाउापामलका 149 5116 1017 6282

11 KtL महादिा गाउापामलका 43 2013 1787 3843

12 KtL सपतकोशी गाउापामलका 16 6931 0 6947

13 KtL नतरहत गाउापामलका 217 707 197 1121

14 KtL नतलाठी कोईलािी गाउापामलका 266 1004 4674 5944

15 KtL रपनी गाउापामलका 91 1235 1945 3271

16 KtL बलही रपना गाउापामलका 31 2597 2400 5028

17 KtL बबषणपर गाउापामलका 15 2808 0 2823

18 lfxf लहान नगरपामलका 795 66693 10066 77554

19 lfxf धनगढीमाई नगरपामलका 1045 15649 1610 18304

20 lfxf मसरहा नगरपामलका 3766 59067 63326 126159

21 lfxf गोलबिार नगरपामलका 6600 9858 22886 39344

22 lfxf fdgu lममरयाा नगरपामलका 134 58457 24154 82745

23 lfxf कलयाणपर नगरपामलका 99 19545 0 19644

24 lfxf भगिानपर गाउापामलका 15 4447 3686 8148

25 lfxf औरही गाउापामलका 503 8536 5589 14628

26 lfxf विषणपर गाउापामलका 466 9974 16670 27110

27 lfxf सखीपर नगरपामलका 203 13457 0 13660

28 lfxf कििरहा नगरपामलका 24 5175 1427 6626

29 lfxf बररयारपटटी गाउापामलका 237 11883 22109 34229

30 lfxf लकषमीपर पतारी गाउापामलका 472 273 6086 6831

31 lfxf नरहा गाउापामलका 42 9535 10404 19981

32 lfxf सखिानारकारकटटी गाउापामलका 45 1595 771 2411

33 lfxf अनिमा गाउापामलका 223 21342 33152 54717

34 lfxf निरािपर गाउापामलका 0 12833 27005 39838

35 wgiff िनकपर उपमहानगरपामलका 35514 131335 26877 193726

36 wgiff कषकषरशिरनाथ नगरपामलका 37 3914 4605 8556

37 wgiff गणशमान रारनाथ नगरपामलका 602 9093 16474 26169

38 wgiff धनराधाम नगरपामलका 310 3418 695 4423

39 wgiff नगराइन नगरपामलका 518 1017 28134 29669

40 wgiff विदह नगरपामलका 1303 9905 28672 39880

41 wgiff ममरथला नगरपामलका 257 12401 1094 13752

42 wgiff शहीदनगर नगरपामलका 48 4480 28812 33340

43 wgiff सबला नगरपामलका 3200 6377 62031 71608

44 wgiff कमला नगरपामलका 503 14042 42288 56833

45 wgiff िनकननदरदनी गाउापामलका 16 307 16389 16712

46 wgiff बटशिर गाउापामलका 63 1320 425 1808

47 wgiff ममरथला बबहारी गाउापामलका 285 497 388 1170

48 wgiff मखखयापटटी मसहरननया गाउापामलका 668 4570 9521 14759

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 387

qm=+= lhNnf sfofnosf] gfd cn ugkg] clgoldt ePsf] k]ZsL jfsL hDdf j]h

49 wgiff लकषमीननया गाउापामलका 71 1147 13486 14704

50 wgiff हसपर नगरपामलका 182 2478 30524 33184

51 wgiff औरही गाउपामलका 149 3004 23850 27003

52 dxf]QL िलशिर नगरपामलका 1113 30743 27254 59110

53 dxf]QL बहदिबास नगरपामलका 174 2202 271 2647

54 dxf]QL एकिारा गाउापामलका 20 2053 5211 7284

55 dxf]QL सोनमा गाउापामलका 22 15410 420 15852

56 dxf]QL रामगोपालपर गाउापामलका 4 2994 5218 8216

57 dxf]QL महटहानी गाउापामलका 87 2979 17953 21019

58 dxf]QL भागाहा गाउापामलका 50 561 3471 4082

59 dxf]QL बलिा नगरपामलका 69 3387 84352 87808

60 dxf]QL औरही गाउापामलका 73 210 19822 20105

61 nfxL ईशिरपर नगरपामलका 23 278 431 732

62 nfxL मलगिा नगरपामलका 3129 18975 65 22169

63 nfxL लालबरदी नगरपामलका 1405 8173 0 9578

64 nfxL हररपर नगरपामलका 210 1830 650 2690

65 nfxL हररपिाि नगरपामलका 892 9482 1890 12264

66 nfxL हररिन नगरपामलका 2134 877 1021 4032

67 nfxL बरहथिा नगरपामलका 2429 7516 27756 37701

68 nfxL बलरा नगरपामलका 889 15050 2533 18472

69 nfxL गोिटा नगरपामलका 22 168 3226 3416

70 nfxL बागमती नगरपामलका 200 2735 18843 21778

71 nfxL कविलासी गाउापामलका 2 61 7073 7136

72 nfxL रकरघटटा गाउापामलका 184 5227 3280 8691

73 nfxL ररिनगर गाउापामलका 422 3140 0 3562

74 nfxL धनकौल गाउापामलका 169 4718 473 5360

75 nfxL बरहमपरी गाउापामलका 356 12251 1910 14517

76 nfxL रामनगर गाउापामलका 51 308 3324 3683

77 nfxL विषण गाउापामलका 158 1098 19054 20310

78 ftx^ uf gukflnsf 965 17015 424 18404

79 ftx^ u8f gukflnsf 1348 5836 18558 25742

80 ftx^ rGb|k gukflnsf 1107 28494 0 29601

81 ftx^ dfwj gffo0f gukflnsf 105 3140 1050 4295

82 ftx^ s6xLof ufp+kflnsf 930 5446 1727 8103

83 ftx^ Ozgfy ufp+kflnsf 341 7605 17658 25604

84 ftx^ uhf gukflnsf 309 49409 0 49718

85 ftx^ ul9dfO ufp+kflnsf 506 8843 35180 44529

86 ftx^ bufeujlt gukflnsf 747 4543 2700 7990

87 ftx^ b]jfxL uf]gfxL ufp+kflnsf 90 2477 140 2707

88 ftx^ kf]xf ufp+kflnsf 149 3554 690 4393

89 ftx^ kmtjf ljhok ufp+kflnsf 284 2274 14316 16874

90 ftx^ a[Gbjg gukflnsf 598 203 695 1496

91 ftx^ jfwLdfO ufpkflnsf 666 3434 19464 23564

92 ftx^ dfnfk ufp+kflnsf 251 4028 6401 10680

93 ftx^ fhk gukflnsf 21 3200 150 3371

94 AFFF कलया उपमहानगरपामलका 14756 54002 2463 71221

95 AFFF िीतपर मसमरा उपमहानगरपामलका 2872 61641 12840 77353

96 AFFF कोलहिी नगरपामलका 1929 46440 0 48369

97 AFFF ननिगढ नगरपामलका 91 3837 3058 6986

98 AFFF महागढीमाई नगरपामलका 639 28451 458 29548

99 AFFF मसमरौनगढ नगरपामलका 770 33768 35599 70137

100 AFFF आदशि कोटिाल गाउापामलका 89 1982 2377 4448

101 AFFF करयामाई गाउापामलका 272 1907 313 2492

102 AFFF दिताल गाउापामलका 683 2875 0 3558

dxfn]vfkLIfssf] krkGgf+ k|ltj]bgFu DalGwt )amp$ 388

qm=+= lhNnf sfofnosf] gfd cn ugkg] clgoldt ePsf] k]ZsL jfsL hDdf j]h

103 AFFF पररौता नगरपामलका 1216 8308 7300 16824

104 AFFF परिानीपर गाउापामलका 264 2641 769 3674

105 AFFF परसौनी गाउापामलका 165 1087 2832 4084

106 AFFF फटा गाउापामलका 1337 1742 721 3800

107 AFFF बारागढीगाउापामलका 844 4832 4205 9881

108 AFFF सिणि गाउापामलका 189 1078 35162 36429

109 kf बबरगि महानगरपामलका 40402 338038 133772 512212

110 kf पोखररया नगरपामलका 558 3487 25059 29104

111 kf 7f]L गाउापामलका 0 0 45074 45074

112 kf िगरनाथपर गाउापामलका 760 0 35065 35825

113 kf धोबीनी गाउापामलका 6 6287 34482 40775

114 kf नछपहरमाई गाउापामलका 0 8177 43214 51391

115 kf पकाहा मनपर गाउापामलका 0 8478 36103 44581

116 kf बबरदबामसनी गाउापामलका 0 8536 38449 46985

117 kf बहदरमाई गाउापामलका 1 37 55212 55250

118 kf बलिा गाउापामलका 13 635 46078 46726

119 kf पसािगढी नगरपामलका 0 0 50884 50884

120 kf सखिा परसौनी गाउापामलका 1 1949 44207 46157

121 kf पटिाि सगौली गाउापामलका 0 126 50837 50963

hDdfM 156677 1611649 1760491 3528817

Page 3: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 4: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 5: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 6: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 7: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 8: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 9: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 10: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 11: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 12: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 13: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 14: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 15: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 16: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 17: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 18: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
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Page 20: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 21: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 22: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 23: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 24: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 25: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 26: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 27: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 28: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 29: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 30: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 31: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 32: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 33: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 34: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 35: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 36: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 37: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
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Page 39: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 40: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 41: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 42: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 43: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 44: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
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Page 47: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 48: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 49: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 50: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 51: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 52: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 53: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 54: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 55: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 56: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 57: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 58: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 59: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 60: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 61: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 62: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 63: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 64: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 65: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 66: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 67: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 68: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 69: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 70: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 71: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 72: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 73: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 74: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 75: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 76: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 77: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 78: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 79: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 80: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 81: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 82: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 83: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 84: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 85: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 86: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 87: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 88: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 89: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 90: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 91: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 92: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 93: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 94: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 95: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 96: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 97: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 98: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 99: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 100: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 101: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 102: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 103: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 104: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 105: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 106: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 107: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 108: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 109: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 110: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 111: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 112: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 113: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 114: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 115: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 116: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 117: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 118: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 119: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 120: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 121: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 122: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 123: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 124: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 125: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 126: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 127: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 128: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 129: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 130: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 131: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 132: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 133: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 134: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 135: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 136: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 137: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 138: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 139: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 140: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 141: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 142: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 143: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 144: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 145: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 146: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 147: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 148: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 149: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 150: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 151: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 152: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 153: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 154: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 155: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 156: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 157: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 158: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 159: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 160: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 161: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 162: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 163: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 164: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 165: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 166: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 167: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 168: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 169: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 170: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 171: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 172: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 173: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 174: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 175: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 176: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 177: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 178: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 179: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 180: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 181: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 182: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 183: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 184: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 185: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 186: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 187: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 188: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 189: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 190: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 191: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 192: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 193: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 194: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 195: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 196: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 197: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 198: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 199: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 200: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 201: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 202: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 203: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 204: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 205: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 206: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 207: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 208: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 209: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 210: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 211: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 212: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 213: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 214: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 215: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 216: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 217: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 218: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 219: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 220: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 221: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 222: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 223: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 224: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 225: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 226: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 227: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 228: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 229: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 230: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 231: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 232: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 233: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 234: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 235: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 236: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 237: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 238: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 239: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 240: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 241: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 242: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 243: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 244: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 245: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 246: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 247: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 248: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 249: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 250: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 251: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 252: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 253: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 254: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 255: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 256: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 257: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 258: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 259: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 260: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 261: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 262: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 263: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 264: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 265: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 266: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 267: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 268: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 269: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 270: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 271: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 272: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 273: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 274: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 275: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 276: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 277: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 278: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 279: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 280: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 281: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 282: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 283: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 284: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 285: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 286: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 287: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 288: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 289: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 290: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 291: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 292: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 293: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 294: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 295: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 296: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 297: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 298: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 299: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 300: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 301: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 302: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 303: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 304: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 305: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 306: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 307: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 308: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 309: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 310: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 311: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 312: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 313: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 314: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 315: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 316: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 317: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 318: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 319: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 320: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 321: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 322: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 323: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 324: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 325: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 326: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 327: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 328: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 329: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 330: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 331: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 332: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 333: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 334: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 335: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 336: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 337: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 338: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 339: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 340: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 341: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 342: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 343: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 344: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 345: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 346: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 347: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 348: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 349: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 350: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 351: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 352: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 353: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 354: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 355: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 356: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 357: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 358: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 359: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 360: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 361: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 362: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 363: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 364: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 365: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 366: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 367: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 368: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 369: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 370: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 371: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 372: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 373: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 374: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 375: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 376: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 377: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 378: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 379: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 380: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 381: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 382: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 383: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 384: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 385: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 386: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 387: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 388: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 389: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 390: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 391: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 392: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 393: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 394: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt
Page 395: dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt