d"No clej[l4 s/ lgb{]lzsf,

@)^(

g]kfn ;/sf/
cy{ dGqfno
l;+xbaf/, sf7df08f}+
@)^( h]i7
1

e"ldsf

d"No clej[l4 s/ ljZjdf k|rlnt gljgtd\ s/ k|0ffnLx?dWo] Ps xf] . of] ;/n, t6:y,
j}1flgs / km/flsnf] s/fwf/ ePsf] pkef]udf cfwfl/t dxTjk"0f{ s/ k|0ffnL xf] . ;dfg
lsl;dsf] pkef]u ug]{ jf vr{ ug{] Ifdtf ePsf JolQmnfO{ ;dfg lsl;dsf] s/sf] ef/ kg]{
ePsf]n] ;fdfGotof o; s/n] ;a} pkef]QmfnfO{ ;dfg Jojxf/ ub{5 . cfd pkef]Qmfn]
pkef]u ug]{ s]xL cfwf/e"t s[lif, lzIff, :jf:Yo Pjd\ ljQLo j:t' tyf ;]jfnfO{ s/sf]
bfo/feGbf aflx/ /fvL cGo j:t' jf ;]jfdf s/ nfUg] Joj:yf ul/g] k|rngn] o; s/
k|0ffnLdf cGtlg{lxt ck|ultzLntfsf] cju'0fnfO{ s]xL xb;Dd Go'g u/]sf] x'G5 .

s/ k|0ffnLsf] ;'b[9Ls/0f / ljsf;sf ljZjJofkL sfo{;"rLx? s/fwf/ lj:tf/ ug{], s/sf

b/x? qmdzM 36fpb} hfg], s/ ;DaGwL sfg"gL k|lqmofnfO{ ;/n / :ki6 agfpg] / s/
k|zf;gnfO{ ;Ifd, bIf / s/bftfd}qL agfpg]tkm{ kl/nlIft /x]sf] kfOG5 . g]kfndf cfly{s
jif{ @)$(/)%) b]lv nfu" ul/Psf] cfly{s ;'wf/sf] sfo{qmd ;+u;+u} s/ k|0ffnLnfO{ ;'wf/
ug{] p2]Zon] d"No clej[l4 s/sf] cjwf/0ffnfO{ cufl8 ;fl/Psf] xf] . of] s/ nufpgsf
nflu lj= ;+= @)%) ;fnsf] dWob]lv tof/L sfo{ z'? eO{ sfg"gsf] th{'df, s/bftf lzIff
sfo{qmd ;+rfng, sfo{d"ns ;+u7gfTds ;+/rgf, clws[td"ns sd{rf/L Joj:yfsf] l;h{gf,
sd{rf/L k|lzIf0f, sfo{ lgb{]lzsfsf] tof/L, sDKo'6/ k|0ffnLsf] ljsf; h:tf ljleGg tof/L
sfo{ k'/f u/L lghL If]q;+u Jofks 5nkmn / cGt/lqmof kZrft cfk;L ;xdltaf6 @)%$
;fn dfu{ ! ut]b]lv nfu" ul/Psf] xf] . g]kfndf d"No clej[l4 s/ nfu" ePsf] rf}w jif{
Joltt ePsf] 5 .

s/sf] cfwf/ km/flsnf] agfO{ /fh:j kl/rfngdf k|efjsf/Ltf Nofpg], lahs tyf sf/f]af/
d"Nodf cfwfl/t kf/bzL{ s/ k|0ffnLsf] :yfkgf u/L cfGtl/s /fh:j kl/rfngsf] d"n
cfwf/ agfO{ eG;f/, cfos/ nufot cGo s/x?nfO{ kl/k"/ssf] ?kdf ljsf; ug{] /fh:j
gLlt clVtof/ ul/Psf] 5 . /fi6sf] ;jf{l0f ljsf;sf nflu /fh:jsf] e"ldsf ;jf{]k/L /x]sf]
;Gbe{df Jofks s/fwf/ ePsf] lbuf] /fh:jsf] ;|f]t cfjZos ePsf]n] g]kfn ;/sf/n] d"No
clej[l4 s/ nfu" u/]sf] xf] . d"No clej[l4 s/sf] sfof{Gjog;+u} ;du| s/ k|0ffnLdf
;'wf/sf ofqf k|f/De ePsf 5g\ / of] ofqf lg/Gt/?kdf rnfodfg /x]sf] 5 . d"No clea[l4
s/ P]g, @)%@ n] c;n s/ k|0ffnLsf cfwf/e"t dfGotfx? h:t} ;/ntf, t6:ytf, ;dtf,
:jR5tf, lglZrttf / kf/bzL{tfnfO{ c+ufNb} s/sf] cGt/nfO{ 36fO{ s/ ;+sngdf bIftf
clea[l4 u/]sf] 5 .

j:t' tyf ;]jfdf ;fljsdf nfuL cfPsf rf/j6f s/x?nfO{ k|lt:yfkg ub{} nfu" ul/Psf]
d"No clej[l4 s/ sfof{Gjog ug{ z'?sf jif{x?df Tolt ;xh x'g ;s]g . o; k|0ffnLsf
c;n kIfk|lt kof{Kt 1fg / cg'ej gePsf] sf/0f z'?sf lbgdf rf}tkmL{ lj/f]wsf] ;fdgf
ug{'kof] . t/ o; s/ k|0ffnLsf] sfof{Gjogsf] qmd;+u} o; ljifodf /x]sf ;Gb]x Pj+ cfz+sf
qmdzM ;dfKt x'g uO{ Ps l:y/ s/ k|0ffnLsf] ?kdf ljsf; x'b} cfPsf] ;a}df ljlbt} 5 .
tyflk jf:tljs sf/f]af/ d"Nodf s/f/f]k0f x'g g;Sg', s/bftfsf] :j]lR5s s/ ;xeflutf
ck]lIft?kdf a[l4 x'g g;Sg' / s/ 5nL / r'xfj6sf gof+ gof+ 36gf phfu/ x'g'n] o;
k|0ffnLdf yk ;'wf/sf kof{Kt ;+efjgfnfO{ O+lut u/]sf] 5 .

d"No clej[l4 s/ sfof{Gjog ug{ z'?df gf}j6f ljifout sfo{ ;+rfng lgb{]lzsf th'{df
ul/Psf] lyof] . pQm lgb]{lzsfx?nfO{ kl/dfh{g / cBfjlws ub{} gof+ :j?kdf xfnsf]
lgb{]lzsf tof/ ul/Psf] 5 . tL lgb]{lzsfx?df ul/Psf ;j} ljifout Joj:yfx?nfO{ o;
lgb]{lzsfdf ;Dk"0f{ ?kdf ;dfj]z ug{ ;Dej gePsfn] of] lgb]{lzsf hf/L ePkl5 ;fljsdf
hf/L ePsf lgb]{lzsfx?df ul/Psf] Joj:yf o; gofF lgb]{lzsf;+u jflemPsf] xb;Dd :jtM
lgis[o / cdfGo x'g] u/L o; lgb]{lzsf;+u gjflemPsf] xb;Ddsf Joj:yfx? oyfjt ?kdf
nfu" x'g] Joj:yf ul/Psf] 5 . hf/L x'g] lgb]{lzsfx?df Ps?ktf sfod ug{] k|of; :j?k
cfos/ lgb{]lzsf s} 9f+rfdf o;nfO{ klg k|:t't ul/Psf] 5 . P]g lgoddf /x]sf ;a}
Joj:yfx?nfO{ pNn]v ub}{ ;a}n] a'emg ;Sg] ;/n / ;fGble{s pbfx/0fx? /flvPsf 5g\ .
of] lgb]{lzsfsf] k|of]un] s/ k|zf;gsf] sfo{ ;~rfng s'zntf clea[l4 x'g] ljZjf; lnPsf]
5' . ;fy} o;n] s/ k|zf;gnfO{ yk hjfkmb]xL agfpg]5 . s/ k|zf;g, s/bftf tyf s/
dWo:ystf{x?aLr P]g tyf sfg"gsf] JofVof / k|of]udf Ps?ktf cfO{ s/sf] cf}krfl/stf
k"/f ug{ s/bftfnfO{ ;Ifd agfpg] ePsf]n] s/bftfsf] :j]lR5s s/ ;xeflutf clea[l4 x'g]
ck]Iff /flvPsf] 5 . o; lgb]{lzsfdf ePsf sdL sdhf]/L x6fpg ;/sf/L, lghL tyf
u}/;/sf/L If]qsf ;Dk"0f{ k|of]ustf{ ju{af6 /fo, ;'emfj / ;Nnfxsf] ck]Iff ub{5' . ;'wf/
eg]sf] k"0f{ lj/fd ge} lg/Gt/ ofqf ePsf]n] o; lgb]{lzsfnfO{ cfufdL jif{x?df P]g lgoddf
cfpg] kl/jt{gkl5 yk kl/dfh{g Pj+ cBfjlws ul/b} nlug] 5 .

k|:t't lgb]{lzsf tof/ ug{ nfdf] ;do ;fwg ;|f]t tyf w]/} hgzlQmsf] pkof]u ePsf] 5 .
of] lgb]{lzsf tof/ kfg{sf nflu ljQLo tyf k|fljlws ;xof]u 8]lg; k|fljlws ;xof]uf/f
;+rflnt /fh:j k|zf;g ;xof]u kl/of]hgf -RAS_ af6 k|fKt ePsf] lyof] . lgb]{lzsf
lgdf{0fsf] nflu ljefusf] cg'/f]wnfO{ :jLsf/ u/L cfk\mgf] cToGt sfo{ Jo:ttfsf afjh'b
klg cys d]xgt tyf nugsf ;fy o; lgb{]lzsfsf] d:of}bfsf] k|f?k tof/ u/L g]t[TjbfoL
e"ldsf lgjf{x ug'{ ePsf / of] s/ k|0ffnL nfu" ug{ dxTjk"0f{ e"ldsf lgjf{x ug]{ tfTsfnLg
d"No clea[l4 s/ ljefusf dxflgb]{zs tyf k"j{ ;lra >L gf/fo0f k|;fb l;njfnHo"k|lt
cGt/x[bob]lv wGojfb ;lxt cfef/ JoQm ub{5' .
3

of] lgb]{lzsf hf/L ug{ dxTjk"0f{ e"ldsf lgjf{x ug]{ cfGtl/s /fh:j ljefusf dxflgb]{zs
>L 6+sdl0f zdf{ / pk dxflgb]{zs >L s[i0fk|;fb b]jsf]6fnfO{ ljz]if wGojfb\ lbg rfxG5' .
;fy} of] lgb{]lzsfnfO{ xfnsf] :j?kdf Nofpg ;dGjosf/L e"ldsf / sfo{;Dkfbgsf] nflu
/fh:j dxfzfvfsf ;x;lrj >L zfGt/fh ;'j]bLnfO{ wGojfb\ lbg rfxG5' . o;}u/L
lgb]{lzsf th'{dfdf dxTjk"0f{ of]ubfg lbg'x'g] ljefusf k"j{ dxflgb{]zs >L /fhg vgfn Pj+
k"j{ pk dxflgb{]zs >L nId0f cof{nnfO{ klg wGojfb\ lbg rfxG5' . of] lgb]{lzsf n]vg
tyf kl/dfh{g ug]{ sfo{df ;+nUg ljefusf pk dxflgb{]zs >L lji0f'k|;fb g]kfn,
lgb{]zsx? >L alb|k|;fb uf}td, >L k|]d pkfWofo, >L /fh]Gb| kf}8]n, >L dxf/fh sf]O/fnf /
>L dbg bxfn, k|d'v s/ clws[tx? >L uf]kfnk|;fb l3ld/] / >L lvdaxfb'/ s'+j/, k"j{
k|d'v s/ clws[t >L nfnaxfb'/ vqL tyf s/ clws[t >L slknk|;fb ;'j]bL ljz]if
wGojfbsf kfq x'g'x'G5 . of] lgb]{lzsf tof/Lsf] qmddf ;Nnfx tyf ;'emfj pknAw u/fO{
;xof]u ug]{ dGqfno tyf ljefusf cGo kbflwsf/L tyf g]kfn rf6{8 Psfp06]06; ;+3
Pj+ pBf]u jfl0fHo;+u ;DjlGwt ;+3 ;+:yf h:tf k]zfut ;+3 ;+:yfsf kbflwsf/Lx?nfO{
;d]t wGoafb lbg rfxG5' .
of] lgb]{lzsf agfpg ;b}j pTk|]/0ff / xf};nf lbO{ ;xof]u k'ofpg] dfggLo cy{dGqL >L
jif{dfg k'gk|lt xflb{s cfef/ JoQm ub{5' .

h]i7 #), @)^(

s[i0fxl/ afF:sf]6f
;lrj

kl/R5]b !
lgb]{lzsfsf] k|:t'tL / o;sf] :yfg
d"No clea[l4 s/sf] kl/roM
d"No clea[l4 s/ j:t' jf ;]jfsf] pkef]udf nfUg] ck|ToIf s/ xf] . j:t' jf ;]jfsf] pTkfbg,
k}7f/L tyf ljt/0fsf ljleGg tx / r/0fx?df x'g] d"No clea[l4sf] c+zdf nfUg] s/ ePsfn]
o;nfO{ d"No clea[l4 s/ elgPsf] xf] . btf{ ePsf] JolQmn] sRrf kbfy{, dfWolds kbfy{
-intermediatary goods_, tof/L kbfy{ tyf k"+hLut ;fdfu|Lx?sf]] :yfgLo vl/b jf
ljb]zaf6 k}7f/L ubf{ tL j:t' tyf ;]jfsf] d"No, 9'jfgL ef8f, e08f/0f vr{, Hofnf, z'Ns,
b:t'/, gfkmf h:tf ljleGg lsl;dsf ;+rfng nfut / d'gfkmfsf] dfWodaf6 d"No clea[l4
ul//x]sf x'G5g\ .
d"No clea[l4 s/ k|0ffnLdf pkef]Qmf jf:tljs s/bftf -de facto Taxpayer_ x'G5g\ lsgsL
pgLx?n] s/sf] jf:tljs ef/ axg ub{5g\ . s/ ;+sng ug{ sfg"g adf]lhd btf{ ePsf
laqm]tfnfO{ /fHon] clwsf/ x:tfGt/0f u/]sf] x'G5 . lghx?nfO{ s/bftfsf] ?kdf -de jure
Taxpayer_ Jojxf/ ul/G5 . btf{ ePsf] JolQmn] s/of]Uo cfk"lt{ ubf{ sf/f]af/ d"Nodf s/

;+sng u/L ;/sf/nfO{ a'emfpg' kg]{ sfg"gL bfloTj axg u/]sf] x'G5 . btf{ gePsf] laqm]tfn]
sf/f]af/ ubf{ s/ ;+sng ug{ kfpFb}g . d"No clej[l4 s/df laqmLdf ;+sng u/]sf] s/af6
vl/b jf k}7f/Ldf lt/]sf] s/nfO{ s6[L -credit_ ug{ kfpg] Joj:yfn] s/dfly s/ nfUg] -Tax
cascading_ cj:yf /x+b}g . laqm]tf tyf qm]tfaLr d"No lgwf{/0fdf k/:k/ ljk/Lt :jfy{

n's]sf] sf/0fn] ubf{ sf/f]af/ d"No lgwf{/0f ug{df Psn] csf]{ kIfnfO{ :jtM lgu/fgL -Self
policing_ ub{5g\ eGg] dfGotf o; k|0ffnLdf /x]sf] 5 .

d"No clea[lb s/ ;g\ !(%$ b]lv k|mfG;af6 z'?jft ePsf] eP tfklg ;g\ !(() sf]
bzsb]lv lgs} nf]slk|o x'+b} xfn !%) eGbf a9L d'n'sn] nfu" ul/;s]sf 5g\ . g]kfndf ;g\
!(*) sf] pt/f4{b]lv of] s/ k|0ffnL nfu" ug]{ k|of; ul/Psf] eP klg ;/sf/ Pj+ lghL If]q
aLr 5nkmn u/L @)%$ ;fn d+l;/ ! ut]b]lv dfq k|f/De eof] . o;sf] k"0f{ sfof{Gojg ;f]xL
;fnsf] kmfu'g ! b]lv dfq z'? eof] .
5

g]kfndf nfu" ul/Psf] d"No clej[l4 s/ k|0ffnL uGtJo l;4fGt -Destination principle_
df cfwfl/t /x]sf] 5 . o; l;4fGt adf]lhd s/of]Uo j:t' tyf ;]jf k|fKt x'g] jf pkef]u x'g]
:yfgsf] cfwf/df s/f/f]k0f ul/G5 . o;} l;4fGt adf]lhd g]kfndf k|of]u tyf pkef]u x'g]
;a} s/of]Uo j:t' tyf ;]jfdf s/ nfUb5 eg] lgsf;L x'g] s/of]Uo j:t' / ;]jfdf z"Go b/sf]
;'ljwf k|bfg ul/Psf] 5 . o;df ;a} lsl;dsf s/of]Uo k}7f/Ldf s/ nfUb5 eg] lgsf;LnfO{
s/d'Qm ul/Psf] x'G5 . :jb]zleq ul/g] ;a} lsl;dsf] s/of]Uo cfk"lt{df s/ nfUb5 rfx] Tof]
cfk"lt{ :jb]zL jf ljb]zL h'g;'s} cfk"lt{stf{af6 ul/Psf] xf];\ . t/ ljb]zdf ul/g] cfk"lt{nfO{
eg] s/d'Qm ul/G5 .
cfGtl/s ?kdf ;+sng ul/g] g]kfnsf] ck|ToIf s/sf] Oltxf; k'/fgf] /x]sf] 5 . ck|ToIf s/
;+sng ug{ dgf]~hg s/ P]g, @)!&, xf]6n s/ P]g, @)!*, laqmL s/ P]g, @)@# / 7]Ssf
s/ P]g, @)@# nfu" e} sfof{Gjogdf cfPsf] lyof] . d"No clej[l4 s/sf] sfof{Gojgkl5
tTsfnLg cj:yfdf nfu' eO{ /x]sf rf/j6f s/x? s|dzM las|Ls/, xf]6n s/, 7]Ssf s/ /
dgf]/+hg s/ vf/]h ul/Psf] lyof] . laqmL s/sf] tTsfn k|rlnt b/nfO{ kl/jt{g u/L d"No
clea[lb s/ nufp+bf !) k|ltztsf] Psn b/n] nufO{Psf] lyof] . vl/bdf lt/]sf] s/ s6[L ug{
lbP/ klg o; s/sf] sfof{Gojgkl5 ;/sf/L /fh:jdf sdL geO{ a[l4 g} eof] / clxn] d"No
clea[lb s/ g]kfn ;/sf/sf] /fh:jsf] k|d'v ;|f]t ePsf] 5 .
d"No clea[l4 s/ P]g, @)%@ lj=;+= @)%$ ;fn dfu{ ! ut]b]lv nfu' eof] . sfof{Gjog
k|lqmofnfO{ ;/nLs/0f Pjd\ Jojl:yt ug{ @)%# ;fndf d"No clea[l4 s/ lgodfjnL hf/L
eof] . ljifout Pjd\ sfo{d"ns 9f+rfdf ( j6f sfo{;~rfng lgb]{lzsfx? hf/L eP / k|To]s
jif{sf] cfly{s P]gdfkm{t P]gdf ;+zf]wg Pjd\ kl/dfh{g ug]{ sfo{ e}/Xof] . @)%* ;fndf
tfTsfnLg d"No clea[l4 s/ ljefu tyf s/ ljefunfO{ PsLs/0f u/L cfGtl/s /fh:j
ljefusf] k"gu{7g ePkZrft\ cfos/, d"No clea[l4 s/ tyf cGtMz'Ns k|zf;g Pp6}
sfof{nox?af6 ul/b} cfPsf] 5 . d"No clea[l4 s/ nfu' ePsf] ljut !$ jif{sf] sfof{g'ejsf]
;dLIff ub}{ ljleGg ;dodf ul/Psf gLltut, sfg"gL, Pjd\ k|zf;lgs ;'wf/nfO{ ;d]t
PsLs[t ug{ / d"No clea[l4 s/ P]g, @)%@ tyf d"No clea[l4 s/ lgodfjnL, @)%#
sfof{Gjog ug{ d"No clea[l4 s/ lgodfjnL, @)%# sf] lgod ^! n] lbPsf] clwsf/ k|of]u
u/L g]kfn ;/sf/ cy{ dGqfnon] b]xfo adf]lhdsf] d"No clea[l4 s/ lgb]{lzsf, @)^* hf/L
u/]sf] 5 .
6

!=!

lgb]lzsfsf]
{lzsfsf] dxTjM
lzsfsf
d"No clea[lb s/ P]g, @)%@ nfu' ePkZrft xfn;Dd klg P]gsf sltko
k|fjwfgx?sf] ;DaGwdf s/ k|zf;g, s/bftf Pj+ s/ dWo:ysf] aLrdf km/s km/s
cjwf/0ff /x]sf] 5 . d"No clea[lb s/;+u k|ToIf ?kn] ufFl;Psf s/ k|zf;g, s/bftf
Pj+ s/ dWo:ynfO{ P]g tyf lgodfjnLsf] dd{nfO{ cfTd;ft x'g] u/L P]g Pj+ lgodsf
;a} Joj:yfx?sf] ;DaGwdf pko'Qm :yfgdf ;fGble{s pbfx/0f ;d]t /fvL k|:t't
lgb]{lzsfdf :ki6 ul/Psf] 5 . of] lgb]{lzsfsf] sfof{Gojg ubf{ s/;+u ;/f]sf/ /fVg]
hf] ;'s}nfO{ klg s/;+u ;DalGwt laifoa:t' a'em\g / hfGg ;xh Pjd\ ;/n x'g]5 .
k|To]s lbg d"No clea[lb s/;+u ;DalGwt c;+Vo sf/f]af/ x'G5g\ / k|To]s sf/f]af/sf]
k|s[lt Ps csf{;+u ldNg klg ;S5 / km/s klg x'g ;S5 . k|To]s sf/f]af/sf] cf
cfkmgf] rfl/lqs laz]iftf x'G5 . o;} lgb]{lzsfaf6 ljleGg sf/f]af/sf] k|s[ltnfO{
AofVof ug{] k|of; ul/Psf] 5 . o;af6 ;Da4 ljleGg kIfx?nfO{ Pp6f :ki6 wf/0ff /
b[li6sf]0f lgdf{0f u/L sfg"g sfof{Gjogdf ;xhtf / Ps?ktf k|bfg ug]{df ljZj:t
x'g ;lsG5 .

!=@ lgb]{lzsfsf] k|:t'tL / o;sf] :yfgM

o; lgb]{lzsfn] d"No clea[lb s/ P]g, @)%@ tyf lgodfjnL @)%# sf ;a}
Joj:yfx?nfO{ P]g jf lgodsf] bkmf Pj+ qmdj4tfsf] cfwf/df pNn]v gu/L d"No
clea[l4 s/sf] rfl/lqs laz]iftf cg'?ksf zAbfjnLx?nfO{ P]g / lgodsf
k|fjwfgnfO{ ldnfP/ ljleGg !$ kl/R5]bdf k|:t'tL ul/Psf] 5 . k|To]s kl/R5]b
cGtu{t kl/R5]bn] ;d]6]sf] ljifo;+u ;DalGwt P]gsf] ;DalGwt bkmf Pj+ lgodfjnLsf]
;DalGwt lgodx? pNn]v u/L ;f]sf] dg;fo pNn]v ePsf] 5 . P]g Pj+ lgodfjnLsf]
Joj:yfnfO{ ;/n ?kn] a'e\mg ;xof]u k'ofpg] p2]Zon] ;se/ ;a} Joj:yfnfO{
;fGble{s pbfx/0faf6 :ki6 kfl/Psf] 5 .
k|:t't lgb]{lzsf ljifout ?kdf tof/ ul/Psf] 5 . o;/L lgb]{lzsf tof/ ubf{ P]gdf
/x]sf] bkmf, ;f] bkmf;Fu ;/f]sf/ /fVg] cGo bkmf / ;DalGwt lgod Ps} 7fpFdf
;dfj]; u/L k|:t't ul/Psf] 5 . o; lgb]{lzsfdf P]gsf] bkmfx? pNn]v ubf{ Uff8f
cIf/ (bold letters) k|of]u ul/Psf] 5 eg] lgodnfO{ 58\
\s] Uff8f cIf/ (bold italics
58s]
7

letter) k|of]u ul/Psf] 5 . cGo pbfx/0fx?sf nflu ;fdfGo cIf/ k|of]u ul/Psf] 5 .

pbfx/0fdf pNn]v gfdx? sfNklgs x'g\ tyf o:tf gfdx? jf:tljstf;Fu d]n vfPdf
;+of]u dfq x'g]5 .
d"No clea[lb s/ P]g, @)%@ / d"No clea[lb s/ lgodfjnL, @)%# sf] k|of]u k|rng
/ k|zf;lgs JofVofsf] qmddf o; lgb]{lzsfsf] k|of]u ul/g' k5{ . d"No clea[lb s/
sfof{Gjogsf] ;Gbe{df k|:t't lgb]{lzsfsf] :yfg d"No clea[lb s/ P]g @)%@ -;+=;=_
tyf d"No clea[lb s/ lgodfjnL @)%# -;+=;=_ kl5 x'g]5 .

!=#

k|fyldstf ;DaGwL Joj:yfx?M

s/ ;DaGwL lg0f{o c4{Goflos k|s[ltsf] x'G5 . s/ sfof{Gjog ubf{ sfg"g /
s/;DaGwL Goflos l;4fGtnfO{ cfwf/ dfGg' h?/L x'G5 . s/ k|zf;gdf sfo{/t s/
clws[tn] Goflos dg k|of]u u/L sfg"gsf] cIf/ / efjgf a'emL lg0f{o ug'{kb{5 .
To:tf] gePdf s/ clws[tf/f ePsf lg0f{o / cGo sfd sf/jfxL ab/efuL x'G5g\ .
To;}n] d"No clea[lb s/ sfg"gsf] ;lx k|of]u ug{ h?/L x'G5 . o; b[li6n] s]lx
k|fylds hfgsf/L /fVg'kg]{ s'/f oxfF k|:t't ul/Psf] 5 .

!=#=!
!=#=! sfg"g aflemPsf] cj:yfM
sltko cj:yfdf sfg'g Ps cfk;df aflemPsf x'G5g\ . sfg"g eGg] zAbn] ;+ljwfg,
P]g, lgod, pklgod, ljlgod, cfb]z, ;"rgf, kl/kq OToflb ;Dk"0f{nfO{ a'emfpFb5 .
t;y{ sfg"g zAbn] hl6ntf / Jofkstf jf]w u/fpF5 . sfg"gsf] k|of]u k|fyldstf
qmddf ul/G5 . ;+ljwfg ;a} eGbf ;jf]{kl/ xG5, To;kl5 P]g, clg lgodfjnLsf] qmd
x'G5 . b'O{j6f sfg'g aflemPdf hf] dflyNnf] qmddf 5 Tof] alnof] x'G5 clg Tof] sfod
x'G5 . t/ ;dfg :t/sf sfg"g afem]sf] cj:yfdf eg] ;DalGwt ljifo jf kIf;Fu s'g
sfg"g ljlzi7 9+un] hf]l8Psf] / glhs ePsf] 5 < s'g cl3sf] xf] / s'g kl5sf] xf] <
h:tf s'/faf6 lgwf{/0f ug'{kb{5 . h:t}M ;+ljwfg / P]g aflemPsf]df ;+ljwfgsf] Joj:yf
nfu' x'G5 . P]g / lgod aflemPsf] Joj:yfdf P]g nfu' xG5 . P]g;Fu P]g aflemPsf]df
eg] ;DalGwt ljifoj:t'sf nflu ag]sf]] ljlzi6 P]g nfu' x'G5 .

!=#=@ sfg"
sfg"gsf k|sf/M
jfwfTds / :j]lR5s u/L sfg"g b'O{ k|sf/sf x'G5g\ . afWofTds sfg'gsf] k|of]u /
k|rng ug'{ clgjfo{ x'G5 eg] OR5fwLg sfg"gsf] k|of]u ug{ gug{ ;DalGwt clwsf/L
:jtGq x'G5 . s'g} sfg"gdf x'g]5, ug]{5, ug'{ kg]{5 . -c+uh
|] Ldf Shall / Will) eGg]
n]lvPsf] /x]5 eGg] Tof] afWofTds x'G5 / h'g sfg"gdf ug{ ;lsg]5, ;Sg]5 -c+u|]hLdf
May) eGg] n]lvPsf] /x]5 eg] To:tf]df k|of]ustf{ ;f] sfg"gsf] k|of]u ug{df :jtGq

x'G5, p;n] ;f] sfg"gsf] kfngf ug'{kg]{ 7xofPdf jf cfjZos 7fg]df dfq
kfngfk|of]u ug{ ;Qm5 .

!=#=# ljj]ssf] k|of]uM

ljj]ssf] k|of]u ubf{ lgSs} ljrf/ k'ofpg' kb{5 . clws[tnfO{ sfg"gn] ljj]s k|of]u
ug]{ k|z:t cj;/ lbPsf] x'G5 . To:tf] ljj]s k|of]u ubf{ hyfefjL gu/L ts{ Pj+ Gofo
;+ut 9+un] ug'{kb{5 . hjfkmb]lxtfsf] l;4fGt cg';f/ sfg"gsf] k|of]u ubf{ lnPsf
cfwf/ / sf/0f v'nfpg'k5{ . ts{;+ut cfwf/ / sf/0f j]u/ ul/Psf] :jMljj]sLo lg0f{o
ab/efuL x'G5 .

!=#=$ sfg"gsf] JofVofM

sfg"gsf] JofVofsf] l;4fGt cGtu{t Ps jrgn] ax'jrg / ax'jrgn] Ps jrgnfO{
hgfpFb5 .

!=#=% ghL/M
;jf]{Rr cbfntaf6 k|ltkflbt l;4fGt sfg"g ;/x x'G5 . t;y{ sfg"g nfu" ug{]
u/fpg] clwsf/Laf6 To;sf] kfngf x'g'kb{5 . To:t} /fhZj Gofolws/0faf6 ePsf
km};nfx? jx; 5nkmn u/L u/fO{ sfg"g / Gofosf d"No dfGotfsf] cfwf/df x'g] x'Fbf
Gofoflws/0faf6 JoQm /fo, 7x/ jf lg0f{o ;jf]{Rr cbfntn] cGoyf 3f]if0ff gu/];Dd
;f] lg0f{onfO{ dfu{bz{gsf] ?kdf lng' pko'Qm x'G5 . Gofosf dfGo l;4fGtx?n]
Goflos lqmofsnfkdf lgs} 7"nf] e"ldsf /fVb5g\ . g]kfnsf] cGtl/d ;+ljwfgn] Goflos
lg0f{o ubf{ Gofo l;4fGtnfO{ cfwf/ dfGg' kg]{ Joj:yf u/]sf] 5 . t;y{ s'g} lg0f{o,
sfd sf/jfxLsf] qmddf s'g} Goflos l;4fGtsf] k|Zg pkl:yt ePdf To;k|lt ljrf/
u/L plrt / pko'Qm b]lvPdf k|of]u ug'{kg]{ x'G5 .
9

!=#=^ k|fs[lts Gofosf l;4fGtM

Goflos lg0f{o ug]{ qmddf k|fs[lts Gofosf l;4fGt lgs} g} dxTjk"j0f{ dflgG5g\ .
o;sf d'Vo b'O{ pkl;4fGt 5g\ kIfkftsf] l;4fGt / ;'gjfO{sf] l;4fGt . k|fs[lts
Gofosf l;4fGtsf] k|lts"n ul/Psf s/ lgwf{/0f cfb]z lg0f{o ab/ x'G5g\ . s/
lgwf{/0fsf ;Gbe{df ;'gjfO{sf] l;4fGtsf] kfngf ug{ clgjfo{ x'G5 .

!=#=& kl/kqM
d"No clea[lb s/ P]gsf] sfof{Gjogdf Ps?ktf NofO{ s/ k|zf;gnfO{ ;/n agfpg]
Pj+ s/ clws[t Pj+ s/bftfnfO{ dfu{lgb]{zg ug{ cfGtl/s /fh:j ljefun] ;fj{hlgs
kl/kq hf/L ug]{ ub{5 . To:tf kl/kqx? lnlvt x'G5g\ clg ltgn] cfjZostfg';f/
d"No clea[lb s/ P]g lgodsf] JofVof ub{5g\ .

!=#=* k"jf{b]zM
d"No clea[lb s/ P]g @)%@ f/f Jojl:yt of] gofF Joj:yf xf] . k"jf{b]z klg
ljefuf/f g} hf/L x'G5 . s'g} vf; s/bftfn] d"No clea[lb s/sf k|fjwfg nfu' x'g]
gx'g], nfu' x'g] eP lghsf] xsdf s;/L s'g xb;Dd x'g] eGg] s'/fsf ;DaGwdf
pTkGg lljwf x6fO{ dfUg jf lg/fs/0fsf nflu cfkmgf] /fo ;lxt ljefu ;dIf
cfj]bg ug{ kfpF5 . ljefun] cfgf] wf/0ff k"jf{b]zsf] ?kdf To:tf] s/bftfnfO{
pknAw u/fO{ lbG5 . ljefuaf6 k"jf{b]z hf/L ePsf]df To:tf] cfb]z axfn /x];Dd
lgh JolQmsf] xsdf ;f] adf]lhd ug{ ljefu tyf sfof{no afWo x'G5g\ . P]g jf
lgodfjnLsf] h'g Joj:yfsf] ;DaGwdf k"jf{b]z hf/L ePsf] xf] ;f] P]g tyf
lgodfjnLsf pQm Joj:yfx?df s'g} ;+zf]wg jf vf/]h ePdf k"j{ hf/L k"jf{b]z :jtM
lgis[o x'G5 .
;fj{hlgs kl/kq / k"jf{b]z aflemPsf] l:yltdf k"jf{b]z hf/L ul/Psf] JolQmsf]
xs;Dd ;f] k"jf{b]zsf] Joj:yf nfu' x'G5 . Pa+ laefuaf6 of] lgb]{lzsf hf/L ePsf
ldlt;Dd hf/L ePsf k"jf{b]zx? o; lgb]{lzsf;+u aflemg uPsf] ca:yfdf laefun]
k"gM pQm AolQmnfO{ k"jf{b]z glbP;Dd ;f] AolQmsf] nflu pQm k"jf{b]zg} sfod /xG5 .
cyf{t AolQmut tj/af6 laefun] o;cl3 hf/L ePsf] k"jf{b]z vf/]h ePsf] hfgsf/L
gu/fP;Dd o; cl3 hf/L eO;s]sf k"jf{b]z vf/]h ePsf] dflgb}g .
10

!=$ lgb]{lzsfsf] gfd, lj:tf/ / k|f/DeM

!-!_

o; lgb]{lzsfsf] gfd d"No clej[l4 s/ lgb]{lzsf @)^(

@)^( /x]sf] 5 .

11

kl/R5]b @
s/bftf / s/ nfUg] sf/f]af/
gfkmfsf] p2]Zo lnO{ jf glnO{ pTkfbg, Jofkf/, k]zf, Joj;fo u/L s'g} s/of]Uo j:t'
jf ;]jf cfk"lt{ ug]{ JolQm jf sfg"gf/f :yflkt lgsfonfO{ s/of]Uo JolQm elgG5 .
s'g} JolQm jf lgsfosf] sd{rf/L jf >lds s/of]Uo JolQm x'b}g . s'g} JolQm jf
sDkgL s/bftfsf] ?kdf /x]sf] cj:yfdf s/ bfloTj e'Qmfg ug]{ k|fylds lhDd]jf/L
;f]xL JolQm jf sDkgLsf] /xG5 . s'g} sDkgLsf z]o/xf]N8/ jf nufgLstf{nfO{ d"No
clea[l4 s/ k|ToIf?kdf cfslif{t x'+b}g t/ ;fem]bf/L kmd{ v8f u/L s/of]Uo sf/f]af/
u/]df ;fem]bf/L ;Demf}tfdf pNn]v ePadf]lhdsf] cg'kftdf ;fem]bf/;d]t s/sf]
bfloTjaf6 d'Qm x'g ;Sb}gg\ . s'g} k]zf Joj;fo u/L s/of]Uo j:t' jf ;]jfsf] laqmL,
ljlgdo, x:tfGt/0fnfO{ s/of]Uo sf/f]af/ dflgG5 . o; kl/R5]bdf s/bftf / s/
nfUg] sf/f]af/sf] af/]df lj:t[t?kdf JofVof ul/Psf] 5 .

@=! s/of]Uo JolQmsf] kl/efiffM

s/of]Uo JolQm eGgfn] s/ nfUg] sf/f]af/df ;+nUg /x]sf] JolQm jf lgsfo b'an
} fO{{
hgfp+5 . o; lgb]{lzsfsf] k|of]hgsf] nflu JolQmn] k|fs[lts JolQm tyf lgsfo
b'a}nfO{ hgfp+5 . lgsfon] sDkgL, ;+:yf, ;fem]bf/L Joj;fo ->Ldfg tyf
>LdtLaLrsf] ;fem]bf/L ;d]t_, ;xsf/L, ;+o'Qm pBd, wfld{s ;+3;+:yf jf sf]ifh:tf
sfg"g4f/f :yflkt ;+:yfnfO{ hgfp+5 . d"No clea[l4 s/ s/of]Uo j:t' tyf ;]jfsf]
cfk"lt{df nfUg] s/ xf] . t;y{ s'g} klg JolQmn] s/of]Uo j:t' jf ;]jfsf] sf/f]af/
u/]df ;f] JolQm s/of]Uo JolQmsf] kl/efiff leq kb{5 . To:tf] sf/f]af/ s'g JolQmn]
sxf+ / s;/L ;+rfng ub{5 eGg] s'/f o; ;Gbe{df ljrf/0fLo x'+b}g . o; sf/0fn] ubf{
g} d'gfkmf cfh{g ug]{ p2]Zo /x]sf] jf g/x]sf] h] eP tfklg s/of]Uo sf/f]jf/ ;+rfng
ul//x]sf s'g} klg ;/sf/L lgsfo, wfld{s ;+3;+:yf, k/f]ksf/L 6i6, pkef]Qmf ;ldlt
jf o:t} k|sf/sf cGo lgsfo jf zfvf jf pkzfvfx? ;d]tnfO{ o;n] ;d]6\5 .
12

d'gfkmf cfh{g ug]{ p2]Zo gePsf] lgsfonfO{ ;d]t d"No clea[l4 s/sf] bfo/fdf
Nofpg'sf] d'n p2]Zo s/ t6:ytf sfod ug'{ xf] . To:t} P]gn] btf{ geP tfklg s/
;+sng ug'{ kg]{ bfloTj lgwf{/0f u/]sf ;/sf/L jf cGo lgsfo ;d]t s/of]Uo JolQmsf]
kl/efiff leq kb{5g\ . P]gsf] bkmf @-7_ n] JolQmnfO{ b]xfo adf]lhd kl/eflift u/]sf]
5M
bkmf @ -7_M JolQm eGgfn] s'g} JolQm, kmd{, sDkgL, ;+3, ;+:yf, ;fem]bf/L ;+:yf,
;xsf/L, ;+o'Qm Joj;fo, u'7L jf sf]if ;Demg' k5{ / ;f] zJbn] gfkmfsf] p2]Zo lnO{
jf glnO{ s/ nfUg] sf/f]af/df ;+nUg /x]sf] ;/sf/L lgsfo, wfld{s ;+u7g, k/f]ksf/L
;+:yf jf To:t} cGo lgsfox? / ltgsf zfvf jf pkzfvfx?nfO{ ;d]t hgfp+5 .
s/of]Uo JolQm / ;+rflnt k]zf Joj;fo / pBdaLr Ps cfk;df cGof]Gofl>t
;DaGw /x]sf] x'G5 . d"No clea[l4 s/df JolQm btf{ x'G5, Joj;fo xf]Og . Psnf}6L
Joj;fosf] cl:tTj, :j?k / k|s[lt kl/jt{g x'g ;Sb5 t/, ;f] JolQmn] k|fKt ug]{
:yfoL n]vf gDa/ kl/jt{g x'+b}g . s/of]Uo sf/f]af/ u/]sf] sf/0fn] s'g} JolQm d"No
clea[l4 s/df btf{ /x]sf] JolQmn] cfkm\g} Psn :jfldTjdf gof+ Joj;fo yk u/]df ;f]
Joj;fo klg k"j{jt\ :yfoL n]vf gDa/df yk ug'{kb{5, . o;nfO{ lgDg pbfx/0faf6
k|i6 kfl/Psf] 5M
pbfx/0f @=!
>L s]zj dxh{g k]zfn] lgdf{0f Joj;foL x'g\ . pgsf] dxh{g lgdf{0f ;]jf eGg] kmd{
/x]sf] 5 . pQm lgdf{0f ;]jf @)^) ;fndf cfGtl/s /fh:j sfof{no eQmk'/df d"No
clea[l4 s/df btf{ eO{ #))))!@#$ :yfoL n]vf gDa/ k|fKt u/]sf /x]5g\ . @)^&
;fn a}zfvb]lv lgh dxh{gn] cfkm\gf] :jfldTjdf eQmk'/, ;fgf]l7dLdf dxh{g xf8{j]o/
eGg] lgdf{0f ;fdu|L cfk"lt{ ug]{ csf]{ Joj;flos kmd{ ;+rfng u/]sf /x]5g\ .
o; pbfx/0fdf lgh dxh{g d"No clea[l4 s/df klxn] g} btf{ e} ;s]sf x'+bf lghn]
;f] kZrft\ :yfkgf u/]sf] kmd{sf] nflu csf]{ :yfoL n]vf gDa/ lng' kb}{g / lng klg
;ls+b}g . lsgsL Pp6f k|fs[lts JolQmn] Pp6f dfq} :yfoL n]vf gDa/ k|fKt ug{ ;Sg]
Joj:yf P]gn] u/]sf] 5 . t;y{ lghn] :yfkgf u/]sf] pQm xf8{jo]/sf] Joj;fonfO{

13

pQm sf/f]af/ z'? ePsf] ldltn] !% lbgleq cfkm\gf] :yfoL n]vf gDa/ -#))))!@#$_
df yk ug{ cfGtl/s /fh:j sfof{no eQmk'/df cfj]bg ug'{kb{5 / sfof{non] klg
sf/f]af/ yk ul/lbg' kb{5 .
s/of]Uo JolQm cGtu{t ;fem]bf/L kmd{, sDkgL, 6i6h:tf lgsfo kb{5g\ . o; P]gsf]
k|of]hgsf] nflu k|To]s lgsfo 5'6[} JolQmsf] ?kdf /xG5 . s/ k|of]hgsf nflu
lgsfosf nufgLstf{ h:t}M ;fem]bf/, ;]o/xf]N8/ jf 6i6Lx? h:tf JolQm btf{
x'+b}gg\ . tL lgsfo g} s/bftfsf] ?kdf btf{ x'g'kb{5 . s'g} lgsfosf nfugLstf{n]
csf]{ s'g} lgsfo :yfkgf ug{ ;Sb5g\ . x/]s lgsfosf] sfg"gL cl:tTj k[ys x'g]
ePsfn] d"No clea[l4 s/df k[ys k[ys s/of]Uo JolQm dflgg] / k[ys k[ys ?kdf
btf{ ug'{kb{5 . o;;DaGwdf lgDg pbfx/0fn] k|i6 kfg]{5M
pbfx/0f @=@
>L /fh]Gb| zdf{ / uh]Gb| /fpt ldn]/ ;+o'Qm ?kdf 6]s k|f= ln= gfd u/]sf] Ps
;km\6j]o/ lgdf{0f ug]{ sDkgL ;~rfng ul//x]sf /x]5g\ . pQm k|f=ln= d"No clea[l4
s/ k|of]hgsf] nflu cfGtl/s /fh:j sfof{no sf7df8f}+df btf{ /x]5 .
xfn;fn} lgh b'a} hgf ldnL csf]{ Pp6f cf/ P08 hL P;f]l;o6\; gfdsf] ;fem]bf/L
kmd{ btf{ u/fPsf /x]5g\ . b'a} lgsfosf ;+:yfks JolQmx? ;dfg eP klg 6]s k|f=ln=
/ cf/ P08 hL P;f]l;o6\; b'a} lgsfo /x]sf] / o; P]gsf] k|of]hgsf] nflu x/]s
lgsfo 5'6[f5'6[} JolQm x'g] x'+bf cf/ P08 hL P;f]l;o6\;nfO{ d"No clea[l4 s/
k|of]hgsf] nflu 5'6[} btf{ u/fpg' kb{5 . oL b'a} lgsfox?sf] sfg"gL cl:tTj k[ys
k[ys /x]sf] x'+bf ;fem]bf/L kmd{sf] nflu cnu :yfoL n]vf gDa/ lng' kb{5 . o:tf]
cj:yfdf pQm ;fem]bf/L kmd{nfO{ k|f=ln=sf] :yfoL n]vf gDa/ k|of]u ug]{ u/L sf/f]af/
yk ug{ ldNb}g .

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

d"No clea[l4 s/df btf{ ePsf] JolQmsf] d'Vo sf/f]jf/:yn cyf{t d'Vo sfof{no
(Head Office) sf] cltl/Qm ljleGg :yfgdf zfvf, k|zfvfx? /x]sf x'g ;S5g\ .

d'Vo sfof{nosf] cltl/Qm w]/} zfvf k|zfvf ePtf klg tL ;a}nfO{ Psn s/of]Uo
14

JolQmsf] ?kdf Jojxf/ ul/G5 . To:tf] cj:yfdf z'?df Pp6f d'Vo sfof{no btf{
ul/G5 / :yfoL n]vf gDa/ pknAw u/fOG5 . cGo zfvf k|zfvfx?nfO{ ;f]xL :yfoL
n]vf gDa/ k|of]u u/L sf/f]af/ ug{ :jLs[lt lbO{ cfGtl/s /fh:j sfof{nosf]
clen]vdf hgfOG5 . s/bftfn] btf{ ePsf] cfGtl/s /fh:j sfof{nosf] :jLs[lt lnO{
lahs, vftf, tyf clen]v d'Vo sf/f]af/:yn / zfvf ePdf zfvf /x]sf] :yfgdf
/fVg' kb{5 . k|To]s s/ cjlwdf ;a} zfvfsf] sf/f]af/nfO{ Psd'i6?kdf s/ ljj/0fdf
;dfj]z u/L btf{ /x]sf] sfof{nodf k]z ug'{kb{5 .
pbfx/0f @=#
sf7df8f}+ gof+;8sdf d'Vo sf/f]af/:yn /x]sf] Ps ld7fO{ k;nn] sf7df8f}+, nlntk'/,
eQmk'/, kf]v/f, aL/u+h, la/f6gu/h:tf zx/df !) j6f zfvf sfof{no :yfkgf ug{
lgj]bg lbPsf] /x]5 . ld7fO{ k;n cfGtl/s /fh:j sfof{no sf7df8f}+ If]q g++= @ df
btf{ /x]5 . s/bftfsf] lgj]bgpk/ sfo{jfxL ubf{ pQm sfof{non] !) j6f zfvfx?df
cnu cnu vftf /fVg], lahs hf/L ug]{, ;a} zfvfx?sf] sf/f]af/nfO{ PsLs[t u/L
Psd'i6 ?kdf cfjlws s/ ljj/0f k]z ug]{ u/L :jLs[lt lbg' kb{5 . To;/L :jLs[lt
lbP kl5 cfGtl/s /fh:j sfof{non] pQm ld7fO{ k;nsf] ljleGg zfvfx?sf] clen]v
sDKo'6/ k|0ffnLdf cBfjlws ug'{kb{5 .
olb Pp6} kl/;/ jf sf/f]af/:yndf PseGbf a9L 5'6[} cl:tTj /x]sf Joj;flos
OsfO{x? ;+rfngdf /x]sf] cj:yfdf tL x/]s Joj;flos OsfO{nfO{ 5'6[f 5'6[} s/bftfsf]
?kdf btf{ u/L tL x/]s OsfO{nfO{ cnu cnu :yfoL n]vf gDa/ pknAw u/fpg'
kb{5 . o:tf] cj:yfdf To:tf] k|To]s Joj;flos OsfO{n] 5'6[f 5'6[} lahs, vftf tyf
lx;fa lstfa Pjd\ df}Hbftsf] clen]v /fVg' kb{5 . o:tf k|To]s OsfO{x? :jfoQ
cfly{s OsfO{ / s/bftfsf] ?kdf /xG5g\ .
pbfx/0f @=$
Uofn]S;L tf/] xf]6n kl/;/leq nlh+u, /]i6'/]06, x]NySna, ;lk+u dn ;+rfngdf
/x]5g\ . oL ;a} OsfOx? Joj;flos ?kn] Ps cfk;df cGt/;DalGwt /x]5g\ . oL
;a} OsfOx? k[ys k[ys JolQmx?sf] gfp+df btf{ u/L ;~rfng ul/Psf] /x]5 . laqmL

15

d"No / ;]jf z'Ns klg a]Unf a]Un}?kdf c;'n ug]{ ul/Psf] /x]5 . o:tf] cj:yfdf
nlh+u, /]i6'/]06, x]NySna, ;lk+u dn Ps} :yfgdf ;~rfng ePsf] ePtf klg 5'f
5'} JolQm4f/f ;~rfng ePsf]n] d"No clea[l4 s/ k|of]hgsf] nflu cnu cnu btf{
ug'{kb{5 .
Pp6} kl/;/ jf sf/f]af/:yndf leGbfleGb} OsfOx? ;+rfng ePsf /x]5g . tL
OsfO{x?sf] sfo{k|s[lt km/s /x] tfklg Ps} JolQmsf] :jfldTj jf Joj:yfkgdf
;+rfng /x]sf 5g eg] tL ;a} Joj;fox? Ps cfk;df cGt/;DalGwt /x]sf] x'g] x'+bf
tL ;a}nfO{ Pp6} Joj;flos OsfO{ dflgG5 . o:tf] sf/f]af/:yndf PseGbf a9L
:yfgaf6 lahs hf/L u/L laqmL d"No jf ;]jf z'Ns c;'n ug]{ Joj:yf ul/Psf] eP
klg tL OsfOx?sf] k[ys cl:tTj ePsf] dflgb}g . o:tf] cj:yfdf ;a} OsfOx?n]
Pp6} :yfoL n]vf gDa/ k|of]u ug'kb{5 .
pbfx/0f @=%
Uofn]S;L tf/] xf]6n kl/;/leq nlh+u, /]i6'/]06, x]NySna, ;lk+u dn ;+rfngdf
/x]5g\ . oL ;a} OsfOx? Ps} JolQmsf] :jfldTj / Joj:yfkg cGtu{t ;+rfng e}
cfPsf /x]5g\ . oL ;a} OsfOx?sf] lahs hf/L ug]{ / e'QmfgL k|fKt ug]{ :yfg eg]
cnu cnu /x]5 . pko'{Qm Joj;flos OsfOx?n] cnu cnu lahs hf/L ug]{ /
e'QmfgL k|fKt ug]{ eP tfklg tL ;a} OsfO{x? Pp6} JolQmsf] :jfldTj / Joj:yfkgdf
;+rfngdf /x]sf] x'+bf pko'{Qm nlh+u, /]i6'/]06, x]NySna, ;lk+u dn;d]t ;a}n] d"No
clea[l4 s/ k|of]hgsf] nflu Pp6} btf{ gDa/ lnO{ k|of]u ug'{kb{5 .

@=# ;+o'Qm pBd -Joint Venture_M

lglZrt sfo{ ug]{ p2]Zon] b'O{ jf b'O{eGbf a9L JolQmx? ;lDdlnt eO{ v8f ul/Psf]
lgsfonfO{ ;+o'Qm pBd elgG5 . d"No clea[l4 s/ nfUg] sf/f]af/ ug]{ u/L d"No
clea[l4 s/df btf{ ePsf jf gePsf ljleGg JolQmx? ldnL v8f ePsf] ;+o'Qm
pBdnfO{{ 5'6[} lgsfosf] ?kdf d"No clea[l4 s/df btf{ ug'{kb{5 . lsgsL ;+o'Qm pBd
;+rfng ug{sf] nflu ;+nUg ;fem]bf/x? dWo] s'g} Pp6f ;fem]bf/sf] btf{ gDa/nfO{{
;+o'Qm pBdn] ug]{ sf/f]af/sf] nflu k|of]u ug{ ;lsb}g . o:tf] ;+o'Qm pBd sfo{
16

;dfKt eP kZrft\ :jtM lj36g ePsf] dflgg] x'+bf To:tf] ;+o'Qm pBd v8f ePsf]
p2]Zo cg'?ksf] sfo{;Dkfbg ePkl5 d"No clea[l4 s/sf] btf{ vf/]h ug{ ;DalGwt
sfof{nodf lgj]bg k]z ug'{kb{5 . ;+o'Qm pBdsf] cltl/Qm ;f] pBddf ;+nUg ;a}
;fem]bf/x? ;f] pBdn] axg ug'{ kg]{ s/ bfloTj axg ug{ JolQmut jf ;fd'lxs ?kdf
lhDd]jf/ x'g]5g\ .
pbfx/0f @=^
/d]z uf]vf{nL Ps l;g] snfsf/ x'g\ . pgn] :yfoL n]vf gDa/ lnO{ sf/f]jf/ u/]sf
/x]5g\ . pd]z kfNkfnL Ps l;g]df xnsf dflns x'g\ . pmgsf] l;g]df xn d"No
clea[l4 s/df btf{ /x]sf] 5 . lbg]; emfkfnLn] l;g]df l8li6Jo'6/sf] sfo{ ug]{ of]hgf
agfPsf /x]5g\ . t/ pgn] :yfoL n]vf gDa/ eg] lnPsf /x]g5g\ . oL tLghgf
JolQmx?n] Ps rnlrq lgdf{0f ug]{ p2]Zon] l;h{gf lkmNd;\ eGg] Ps ;+o'Qm pBd
:yfkgf u/]sf /x]5g\ . pQm pBdsf ;fem]bf/dWo] Ps hgfsf] d"No clea[l4 s/ btf{
/x] tfklg o; pBdsf] 5'6[} cl:tTj x'g] x'+bf pd]z kfNkfnLsf] d"No clea[l4 s/ btf{
gDa/ k|of]u u/L o; pBdn] cfkm\gf] sf/f]jf/ ;+rfng ug{ ldNb}g . ;f] pBdn] cs}{
:yfoL n]vf btf{ gDa/ lnO cfkm\gf] sf/f]jf/ ug'{kb{5 .
-lgdf{0f Aoa;fo nufot cGo k|sf/sf s'g} sfo{ ug{ u7g ePsf ;+o'Qm pBdsf]
xsdf ;d]t pQm pbfx/0fdf pNn]lvt Aoa:yf nfu' x'G5 ._

@=$ ;fem]bf/L kmd{M

d"No clea[l4 s/ k|of]hgsf] nflu ;fem]bf/L ;+:yfnfO{ Ps lgsfosf] ?kdf lnOG5 /
;f] lgsfo d"No clea[l4 s/df btf{ x'g'k5{ . s/ bfloTjsf nflu ;fem]bf/L kmd{sf
cltl/Qm ;j} ;fem]bf/x? JolQmut tyf ;fd"lxs?kdf hjfkmb]xL x'G5g\ .

@=% s/of]Uo ljb]zL JolQmM

g]kfn /fHoleq s/ nfUg] sf/f]jf/df ;+nUg x'g rfxg] ljb]zL JolQmn] d"No clea[l4
s/df btf{ x'g'kb{5 . To:t} g]kfnl:yt cGt/f{li6o ;+3 ;+:yf jf lgof]un] s/ nfUg]

17

j:t' tyf ;]jfsf] laqmL ubf{ s/ c;"n pk/ ug{'kg{] Joj:yf P]gn] u/]sf] 5 . o;
;DaGwdf d"No clea[l4 s/ P]g, @)%@ sf] bkmf !%-#_ df b]xfosf] Joj:yf /x]sf] 5 .
bkmf !%!%-#_ M pkbkmf -!_ / -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg :yfgLo lgsfo
jf g]kfn l:yt cGt/f{li6o ;+3;+:yf jf lgof]u jf g]kfn ;/s/ jf d"No clea[l4 s/
gnfUg] j:t'sf] sf/f]af/ ug]{ ;fj{hlgs ;+:yfgx?n] d"No clea[l4 s/ nfUg] j:t' jf
;]jf laqmL ubf{ s/ c;'n pk/ ug'{ kg]{5 .
P]gsf] pko'{Qm Joj:yf cg';f/ g]kfn l:yt cGt/f{li6o ;+3 ;+:yf, g]kfn ;/sf/,
:yfgLo lgsfo, d"No clea[l4 s/ k|of]hgsf] nflu btf{ x'g gkg]{ eP tfklg tL
lgsfox?n] s'g} s/nfUg] j:t' lnnfd laqmL ubf{ jf Joj;flos lx;fan] s'g} ;]jf
k|bfg ubf{ d"No clea[l4 s/ c;"n ug{' kb{5 .

@=^ ljb]zaf6 ;]jf k|fKt ug]{ JolQmsf] s/ lgwf{/0f -Reverse

Charge

System_M
g]kfn aflx/sf] btf{ gePsf] ;]jfk|bfosn] g]kfndf s'g} JolQmnfO{ ;]jf cfk"lt{
u/]jfkt pQm JolQmn] g]kfnaf6 ljb]zL ;]jf k|bfosnfO{ e'QmfgL ubf{ e'QmfgL ug]{
d"Nodf cfkm}n] k|rlnt b/df -xfn !# k|ltzt_ d"No clea[l4 s/ u0fgf u/L s/
bflvnf ug'{ kg]{ Joj:yf P]gn] u/]sf] 5 . cGtb]{zLo ;]jf cfk"lt{df ;d Jojxf/
(Equal treatment) sfod ug'{ o; Joj:yfsf] p2]Zo xf] . s'g} ;]jf :jb]zL

cfk"lt{stf{af6 vl/b ubf{ s/ nfUg] t/ ToxL ;]jf ljb]zL cfk"lt{stf{af6 vl/b ubf{
s/ gnfUg] cj:yfn] :jb]zL ;]jfk|bfossf] k|ltikwf{Tds Ifdtfdf x|f; cfp+g] tYonfO{
b[li6ut u/L ljb]zaf6 k}7f/L x'g] ;]jfdf s/ nfUg] Joj:yf P]gn] u/]sf] xf]] .
;fdfGotof k}7f/L x'g] ;]jf eG;f/ laGb"df 3f]if0ff geO{ k}7f/L x'g] / ;f] sf/0fn]
eG;f/ laGb"df s/ bflvnf gx'g] sf/0fn] P]gdf o; lsl;dsf] Joj:yf ul/Psf] xf] .
o;/L bflvnf ePsf] s/ btf{jfn s/bftfn] bflvnf u/]sf] eP pQm s/ s6[L kfpg]
Joj:yf ;d]t P]gn] u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf *-@_ n] b]xfo adf]lhd
sfg"gL Joj:yf u/]sf] 5 .

18

bkmf **-@_ M g]kfn aflx/sf] btf{ gePsf] s'g} JolQmaf6 ;]jf k|fKt ug]{ btf{ ePsf] jf
btf{ gePsf] JolQmn] of] P]g / of] P]g cGtu{t ag]sf] lgod adf]
adf]lhd s/ nfUg]
d"Nodf e'QmfgLsf avt s/ lgwf{/0f / c;'n pk/ ug'{ kg]{5 .
pQm s/f/f]k0f ;DaGwL Joj:yf b]xfosf] cj:yfdf nfu" x'G5M
!= s'g} ljb]zl:yt JolQmn] g]kfnl:yt JolQmnfO{ ;]jf cfk"lt{ u/]sf] x'g'kb{5 .
@= cfk"lt{ x'g] ;]jf ljb]zaf6 cfk"lt{ ePsf] x'g' k5{, .
#= cfk"lt{ x'g] ;]jf s/of]Uo ;]jf x'g'kb{5 .
pbfx/0f @=&
cNkmf O{G6/g]zgn k|f=ln O{G6/g]6 / b'/ ;+rf/ ;]jf k|bfos sDkgL /x]5 . pQm
sDkgLn] cfkm\gf] ;]jf v/Lb ug]{ k|of]hgsf] nflu l;+ufk"/ l:yt Skynet sDkgL ;+u
k|fljlws ;]jf v/Lb u/]sf] /x]5 . ;f] afkt pQm sDkgLnfO{ dfl;s Ps nfv cd]l/sL
8n/ a/fj/sf] /sd e"QmfgL ug]{ u/]sf] /x]5 . pQm sf/f]jf/ s/of]Uo ePsf]]n] cNkmf
O{G6/g]zgn k|f= ln= n] e"QmfgLs} ;dodf !# k|ltzt d"=c=s/ sf u/L afFls
/sddfq e'QmfgL ug{'kb{5 . sf u/]sf] ;f] s/ /sd a}sdf bflvnf ug'{kb{5 . To:tf]
v/Lbdf lt/]sf] s/ lghn] cfkm"n] laqmLdf ;+sng u/]sf] s/af6 s[L lng kfpF5 .

@=& sf7sf] sf/f]af/df nfUg] s/M

/fli6o jgsf] sf7sf] 5f]8k"hL{ lb+bf jf lr/fg cfb]z lb+bf jf lnnfd laqmL ubf{ ag
sfof{nox?n] P]gsf] bkmf !@s adf]lhd To:tf] sf7sf] /f]oN6L jf lnnfd /sddf h'g
a9L x'G5 ;f] /sddf k|rlnt b/ -xfn !# k|ltzt_ n] d"No clea[l4 s/ ;+sng
ug'{kb{5 . To:t} lghL cfjfbL, lghLjg jf ;fd'bflos jgsf] sf7 Jofkfl/s k|of]hgsf
nflu laqmL u/]df To;df /f]oN6L gnfUg] eP klg /fli6o jgsf] sf7 ;/x g} s/
;+sng ug'{kb{5 .

@=* s/of]Uo sf/f]jf/M

Joj;flos p2]Zon] s'g} j:t' jf ;]jf cfk"lt{ ug]{ sfo{nfO{ sf/f]af/ elgG5 . d"No
clea[l4 s/ k|of]hgsf] nflu s/of]Uo j:t' tyf ;]jfsf] cfk"lt{nfO{ s/of]Uo sf/f]af/
19

dflgG5 . s/ k|of]hgsf] nflu j:t' tyf ;]jfnfO{ s/of]Uo / s/ 5'6 u/L b'O{ ju{df
ljeQm ul/Psf] 5 . P]gn] Psftkm{ cwf/e"t s[lif pTkfbg Pjd\ cTofjZos j:t'df
s/ 5'6 x'g] Joj:yf u/]sf] 5 eg] csf]{tkm{ s/ c;'nLdf l;h{gf x'g] k|zf;lgs
hl6ntf, c;'nLsf] nfut / cfly{s nfutnfO{ dWogh/ u/L s]xL j:t' tyf ;]jfdf
s/ 5'6 x'g] Joj:yf ul/Psf] 5 . s/ 5'6 x'g] j:t' tyf ;]jfsf] ;"rL P]gsf] cg';"rL !
n] lgwf{/0f u/]sf] 5 . ;f] cg';"rLdf pNn]v ul/Psf j:t' tyf ;]jfafx]s cGo ;a}
j:t' tyf ;]jfx? s/ nfUg] j:t' tyf ;]jf x'g\ / tL j:t' tyf ;]jfsf] sf/f]af/nfO{
s/of]Uo sf/f]af/ elgG5 .
s/of]Uo j:t' tyf ;]jf d'n'sleq cfk"lt{ u/]df, ljb]zaf6 cfoft u/]df / g]kfn aflx/
lgof{t u/]df To:tf] sf/f]jf/nfO{ s/of]Uo sf/f]jf/ dflgG5 . s'g} j:t' tyf ;]jf g]kfn
/fHoaflx/ pTklQ eO{ g]kfn /fHo aflx/g} cfk"lt{ ePsf] /x]5 eg] To:tf] cj:yfdf
s/of]Uo sf/f]af/ ePsf] dflgb}g . o; ;DaGwdf P]gdf b]xfo adf]lhdsf]] Joj:yf
/x]sf] 5 M
bkmf @=@=-u_ M s/ nfUg] sf/f]jf/ eGgfn] bkmf % sf] pkbkmf -!_ df pNn]lvt
sf/f]jf/ ;Demg' k5{ .
bkmf %%-!_ M o; P]gdf cGoyf Joj:yf ePsf]df afx]s b]xfosf sf/f]jf/df d"No
clea[l4 s/ nfUg]5 M
-s_ g]kfn
fn /fHoleq cfk"lt{ ePsf j:t' jf ;]jfdf,
-v_ g]kfn /fHoleq cfoft ul/Psf] j:t' jf ;]jfdf,
-u_ g]kfn /fHo aflx/ lgof{t ul/Psf] j:t' jf ;]jfdf,
pbfx/0f @=*
;okqL xf8{j]o/ d"No clea[l4 s/ k|of]hgsf] nflu btf{ ePsf] s/bftf /x]5 . pQm
xf8{j]o/n] kfOksf] v'b|f sf/f]af/ ubf]{ /x]5 . kfOk s/of]Uo j:t' xf] . d"No clea[l4 s/
P]g, @)%@ sf] bkmf % sf] pkbkmf -!_ sf] v08 -s_ adf]lhd g]kfn /fHoleq kfOk
cfk"lt{ ubf{ ;okqL xf8{j]o/n] sf/f]af/ d"Nodf P]gsf] bkmf & sf] pkbkmf -!_ adf]lhd
!# k|ltztsf b/n] d"No clea[l4 s/ c;'n ug'{kb{5 .
20

pbfx/0f @=(
s'g} btf{jfn JolQmn] hd{gLaf6 $)) d]l6s 6g l:6n cfoft u/]sf] /x]5 . l:6n
s/of]Uo j:t' ePsf] x'+bf d"No clea[l4 s/ P]g, @)%@ sf] bkmf % sf] pkbkmf -!_ sf]
v08 -v_ adf]lhd g]kfn /fHoleq l:6n cfoft x'+bf eG;f/ sfof{non] sf/f]af/ d"Nodf
;f]xL P]gsf] bkmf & sf] pkbkmf -!_ adf]lhd !# k|ltztsf b/n] d"No clea[l4 s/
c;'n ug'{kb{5 .
pbfx/0f @=!)
clS;8]06n PlShd k|f=ln=n] tof/L kf];fs pTkfbg u/L ljb]z lgsf;L ug{] u/]sf]
/x]5 . s/of]Uo j:t'sf] lgsf;L sf/f]af/ klg s/of]Uo sf/f]af/ g} xf] . pQm k|f=ln=
d"No clea[l4 s/df btf{ /x]5 . ;f] k|f= ln= n] d"No clea[l4 s/ P]g, @)%@ sf] bkmf
% sf] pkbkmf -!_ sf] v08 -u_ adf]lhd g]kfn /fHoaflx/ tof/L kf];fs lgsf;L u/]sf]
;f] k|f= ln= sf] ;f] sf/f]af/ s/of]Uo sf/f]af/ xf] .
bfx/0f @=!!
g]kfn PS;kf]6{ k|f=ln=d"No clea[l4 s/df btf{ /x]5 . ;f] k|f=ln=n] cGo ;fdfgsf]
cltl/Qm ljleGg k|sf/sf lrqsnf, d"lt{snf, jf:t'snf, x:tsnfsf ;fdfgx? klg
pTkfbg u/L ljb]z lgsf;L ug{] u/]sf] /x]5 . d"No clea[l4 s/ P]g, @)%@ sf] cg';"rL
! sf] ;d"x *-s_ adf]lhd lrqsnf, d"lt{snf, jf:t'snf, x:tsnfsf ;fdfgx? s/
5'6sf j:t' x'g\ . t;y{ pQm lgsf;L s/ 5'6 j:t'sf] lgsf;L ePsf]n] ;f] sf/f]af/nfO{
s/of]Uo sf/f]af/ gdfgL s/ 5'6sf] sf/f]af/ dflgG5 / o:tf] lgsf;Ln] s/of]Uo j:t'sf]
lgsf;L ;/x ;'ljwf k|fKt ug{ ;Sb}g .

@=( s/of]Uo s/f]af/df nfUg] s/sf] b/M

d"No clea[l4 s/ P]g, @)%@ sf] bkmf & n] P]g adf]lhd s/ nfUg] j:t' jf ;]jfdf !#
k|ltztsf] Psn b/n] s/ nfUg] Joj:yf u/]sf] 5 eg] ;f]xL bkmfdf s/of]Uo j:t'sf]
lgsf;Ldf eg] z"Go b/n] s/ nfUg] Joj:yf /x]sf] 5 . P]gsf] bkmf & df o;
;DaGwdf b]xfo adf]lhdsf] Joj:yf /x]sf] 5 M
21

bkmf &&-!_ M o; P]g adf]lhd nfUg] s/sf] b/ t]x| k|ltztsf] Psn b/ x'g]5 .
bkmf &&-@_ M pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg cg';"rL @ df pNn]lvt
j:t' jf ;]jfsf] sf/f]af/df z"Go b/df s/ nfUg]5 .
P]gsf] pko'{Qm Joj:yf cg';f/ g]kfn /fHoleq x'g] s/of]Uo j:t' tyf ;]jfsf] cfk"lt{ /
s/of]Uo j:t' tyf ;]jfsf] g]kfn /fHoleq x'g] k}7f/Ldf !# k|ltztsf b/n] d"No
clea[l4 s/ nfUb5 . ;f] b/nfO{ ;fdfGo s/sf] b/ eGg] ul/G5 . P]gsf] cg';"lr ! df
s/ gnfUg] egL ls6fg u/]sf j:t' tyf ;]jf afx]s cGo ;a} j:t' tyf ;]jfx?df
d"No clea[l4 s/ cfslif{t x'g] Joj:yf 5 . P]g cg';f/ g]kfndf !# k|ltztsf] Psn
b/ sfod /x]sf] 5 . Psnb/n] d"No clea[l4 s/ k|0ffnLnfO{ ;/n tyf k|zf;gof]Uo
agfPsf]
5.
o;} u/L P]gsf] bkmf & sf] pkbkmf -@_ n] P]gsf] cg';"rL @ df plNnlvt j:t' tyf
;]jfsf] cfk"lt{df z"Go b/n] s/ nfUg] Joj:yf u/sf] 5 . pQm cg';"rLn] d"ntM
g]kfnaflx/ x'g] s/of]Uo j:t' tyf ;]jfsf] lgsf;L, cGt/f{li6<o p8fgdf pkef]u jf
laqmLsf] nflu /flvPsf] j:t', s'6gLlts ;'ljwfk|fKt JolQm jf lgsfonfO{ ul/Psf]
cfk"lt{h:tf sf/f]af/df z"Go b/n] s/ nfUg] Joj:yf u/]sf] 5 . z"Go b/sf] s/ eGgfn]
s'g} s/of]Uo j:t' jf ;]jf tf]lsPsf] JolQm jf lgsfonfO{ jf tf]lsPsf] k|of]hgsf]
nflu cfk"lt{ u/]df s/ gnfUg] t/ To:tf] cfk"lt{ ul/Psf] j:t' tyf ;]jf k|fKt ubf{ jf
pTkfbg ubf{ lt/]sf] s/ s6[L ug{ kfpg] ljz]if Joj:yf xf] . To;}n] z"Go b/sf]
cfk"lt{nfO{ s/ s6[L ;lxtsf] s/ 5'6 (Exemption with Credit) klg elgG5 .
pbfx/0f @=!@
>L cfz'tf]if ufd]{06n] tof/L kf];fs pTkfbg u/L :yfgLo ahf/df laqmL tyf
ljb]zdf dfFu eP adf]lhd lgsf;L klg ug{] u/]sf] /x]5 . kf];fs pTkfbg ubf{
sk8f, l;nfO{ wfuf], l;nfO{ d]l;g vl/b nufot cGo vr{x? klg ePsf] /x]5 .
pBf]un] o:tf vl/bdf lt/]sf] d"No clea[l4 s/ P]gsf] bkmf !& -!_ adf]lhd s/
s6[L bfjL u/]sf] /x]5 . P]gsf] bkmf %-!_ adf]lhd pQm j:t'sf] :yfgLo laqmL tyf
22

lgsf;L b'a} sf/f]af/ s/of]Uo s/f]af/ x'g\ . :yfgLo laqmLdf P]gsf] bkmf &-!_
adf]lhd !# k|ltztn] s/ nfU5 eg] lgsf;L sf/f]af/df ;f]xL P]gsf] bkmf &-@_
adf]lhd z"Go k|ltztn] s/ nfU5 . lghsf] :yfgLo laqmL / lgsf;L b'a} s/of]Uo
sf/f]af/ ePsf] x'gfn] ;f] sf/f]jf/df k|of]u ePsf] j:t' jf ;]jfsf] vl/bdf lt/]sf]
;Dk"0f{ s/ s6[L ug{ kfpF5 .
z"Go b/sf] cfk"lt{ ePsf a:t' tyf ;]jfx?sf] km]xl/:t o; lgb]{lzsfsf] cGtdf
cg';"rL @ sf] ?kdf /flvPsf] 5 .

23

kl/R5]b #
d"No clea[l4 s/ btf{
d"No clea[l4 s/ k|0ffnLdf btf{sf] dxTjk"0f{ :yfg /x]sf] 5 . s/of]Uo j:t' jf ;]jfsf]
sf/f]af/ ug]{ JolQmx? btf{ x'g'kb{5 . btf{ ePsf JolQmn] s/of]Uo j:t' jf ;]jfsf] cfk"lt{ ubf{
s/ ;+sng ug'{kb{5 . d"No clea[l4 s/ k|of]hgsf] nflu s'g} JolQmnfO{ btf{ ubf{ sf/f]af/
ug]{ JolQm, sf/f]af/sf] k|s[lt, sf/f]af/ c+s h:tf cfwf/e"t kIfdf ljz]if Wofg lbg'
kb{5 . btf{ x'g' kg]{ st{Ao ePsf JolQm btf{ geO{ s/sf] bfo/f aflx/ /x]df s/fwf/ ;+s'lrt
x'g] / btf{ x'g gkg]{ JolQm btf{ ePdf o;n] s/ k|zf;gnfO{ af]lemnf] / vlr{nf] agfpg]
ePsf] x'+bf o;tkm{ ljz]if ;ts{ x'g'kb{5 . s/of]Uo j:t' jf ;]jfsf] sf/f]af/ u/] tfklg
lglZrt cjlwdf lglZrt dfqfdf sf/f]af/ ug]{ JolQmx? btf{ x'g gkg]{ u/L sfg"gn] sf/f]af/
;Ldf -Threshold_ lgwf{/0f ug]{ ljZjJofkL k|rng /x]sf] 5 . g]kfnn] cjnDag u/]sf] d"No
clea[l4 s/df klg o:tf] k|rngnfO{ cfTd;ft\ ul/Psf] 5 . ;fdfGotof k|zf;lgs Ifdtf,
;+sng nfut tyf ;fgf s/bftfnfO{ s/sf] cf}krfl/stfaf6 pGd'QmL lbg' kg]{ cj:yfnfO{
ljZn]if0f u/L o:tf] sf/f]af/ ;Ldf lgwf{/0f ug]{ ul/G5 .

#=!

d"No clea[l4 s/ k|of]hgsf] nflu btf{M

d"No clea[l4 s/ P]gn] btf{ ePsf JolQmn] cfkm"n] s/of]Uo j:t' jf ;]jfsf] cfk"lt{
ubf{ s/ nfUg] d"Nodf sfg'gn] tf]s]sf] b/ adf]lhd s/ ;+sng ug]{ sfg"gL clwsf/
k|bfg u/]sf] 5 eg] o;/L ;+sng u/]sf] s/nfO{ ;/sf/L sf]ifdf hDdf ug]{ bfloTj klg
tf]s]sf] 5 . d"No clea[l4 s/ k|of]hgsf] nflu o;/L btf{ ePsf JolQmnfO{ s/bftf
elgG5 . o:tf s/bftfn] s/of]Uo j:t' jf ;]jf cfk"lt{ ubf{ To:tf] j:t' jf ;]jf k|fKt
ug]{ vl/bstf{af6 s/ ;+sng ug'{kb{5 . btf{ ePsf JolQmn] s/of]Uo j:t' jf ;]jfsf]
cfk"lt{ ubf{ s/ ;+sng gu/]sf] cj:yfdf ;d]t ;f] sf/0f b]vfO{ lgh s/bftf s/sf]
bfloTjaf6 d'Qm x'g ;Sb}g .

24

#=@ clgjfo{ ?kdf btf{ ug'{ kg]{ Joj:yfM

d"No clea[l4 s/ P]g @)%@ sf] cg';"rL ! df plNnlvt j:t' jf ;]jf afx]s cGo
;a} j:t' jf ;]jfx?nfO{ s/of]Uo j:t' tyf ;]jf egL kl/eflift ul/Psf] 5 . s/of]Uo
j:t'sf] sf/f]jf/ jflif{s ? aL; nfv eGbf a9L, s/of]Uo ;]jfsf] sf/f]jf/ jflif{s ? bz
nfv eGbf a9L / s/of]Uo j:t' tyf ;]jfsf] ldl>t sf/f]af/ jflif{s ? bz nfv eGbf
a9L ePdf To:tf] sf/f]af/ ug{] k|To]s JolQm / P]gn] tf]s]sf] If]qdf tf]lsPsf] j:t' jf
;]jfsf] sf/f]af/ ug]{ JolQm clgjfo{?kdf d"No clej[l4 s/df btf{ x'g'kb{5 . o:tf
JolQmnfO{ d"No clea[l4 s/df btf{ gu/L sf/f]af/ ug]{ pGd'lQm jf ;'ljwf sfg"gn]
lbPsf] 5}g . o; ;DaGwdf P]gsf] bkmf !) sf] pkbkmf -!_ / -@_ n] lgDg Joj:yf
u/]sf] 5 M
bkmf !)!)-!_ M s'g} sf/f]af/df ;+nUg x'g rfxg] JolQmn] sf/f]af/ z'? x'g' eGbf cl3
sf/f]af/ btf{sf] nflu tf]lsPsf] 9fFrfdf s/ clws[t ;dIf b/vf:t lbg' kg]{5 .
-@_ Ms'
Ms'g} JolQmn] sf/f]af/ u/]sf] j:t'df s/ nfUg] ePdf jf s'g} JolQmn]
dxfgu/kflnsf, pk
pkdxfgu/kflnsf, gu/kflnsf jf ljefun] tf]s]sf] If]qleq
xf8{j]o/, ;]lg6/L,
g6/L, kmlg{r/, lkmS:r/, kmlg{l;, c6f]df]jfON;, df]6/kf6{;,\ On]S6f]lgS;,
dfj{n, z}lIfs k/fdz{, l8:sf] y]s, x]Ny Sna, Sof6l/+u ;]jf, kf6L{ Kofn]; Joj;fo,
kfls{+u ;]jf, d]l;g/L pks/0f k|of]u ePsf] 8\
\fOlSng;{, af/;lxtsf] /]i6'/]06 /
8fOlSng;{
sn/Nofjsf] sf/f]af/ ;+rfng
fng u/]df To;/L s/ nfu]sf] jf sf/f]af/ ;+rfng u/]sf]]
ldltn] tL; lbgleq To:tf] sf/f]af/ btf{sf] nflu tf]lsPsf] 9fFrfdf s/ clws[t ;dIf
b/vf:t lbg' kg]{5 .
btf{sf] ;DaGwdf d"No clea[l4 s/ lgodfjnL, @)%# sf] lgod & df b]xfo
adf]lhdsf] Joj:yf /x]sf] 5MM

lgod & -!_ M s'g} JolQmsf] jflif{s sf/f]af/ aL; nfv ?k}ofF gfg ;Sg] cg'dfg ug{
;Sg] cj:yf ePdf To:tf] cj:yf v'nfO{ cg';"rL
L! adf]lhdsf] 9fFrfdf sf/f]af/ btf{
ug{sf] nflu ;DalGwt s/ clws[t ;dIf b/vf:t lbg' kg]{5 .
-@_ M pklgod -!_ df pNn]v eP cg';f/ cg'dfg ug{ ;lsg]
;lsg] cj:yf ge} s;}n]
u/]sf] sf/f]af/sf] /sd aL; nfv ?k}ofF gfg uPdf To;/L gf3]sf] ldltn] tL;
25

lbgleq To:tf] sf/f]af/ ug]{ JolQmn] cg';"rL

L! adf]lhdsf] 9fFrfdf sf/f]af/ btf{
ug{sf] nflu ;DalGwt s/ clws[t ;dIf b/vf:t lbg' kg]{5 .
-#_=========
-$_ MP]gsf] bkmf
bkmf !) sf] pkbkmf -@_ adf]lhd btf{ ug'{kg]{ j:t' jf ;]jfsf] sf/f]af/
u/]sf JolQmn] of] pklgod k|f/De ePsf] ldltn] tL; lbgleq To:tf] sf/]faf/ btf{
ug'{ kg]{5 .
-%_ M o; lgodfjnLdf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg s'g} JolQmn] u/]sf]
s/ nfUg] j:t' jf ;]jfsf]
fsf] sf/f]af/sf] ;DaGwdf b]xfosf] cj:yf ePdf To:tf] sf/f]af/
sfof{nodf btf{ ug'{ kg]{5 .
-s_ s/ clws[tn] lg/LIf0f ubf{sf avt sf/f]af/ ug]{ JolQm;Fu /x]sf] j:t'sf]
k|s[ltsf] cfwf/df ljefun] tf]s]sf] /sdeGbf a9L d"Nosf] j:t' df}Hbft ePdf =========
-v_ s'g} JolQmsf]
JolQmsf] 6]lnkmf]g dx;'n / 3/ jxfn u/L jflif{s Ps nfv ?k}+ofeGbf a9L
vr{ ePdf, jf
-u_ ljefun] tf]s]sf] ahf/ jf ;8s If]qleqsf] ljefun] tf]s]sf] lglZrt If]qkmndf
s'g} JolQmsf] sf/f]af/ :yn ePdf .
P]g tyf lgodfjnLsf pko'{Qm Joj:yf cg';f/ b]xfo adf]lhdsf] cj:yf jf sf/f]af/
jf sf/f]af/:yn /x]sf JolQmx?n] cfkm\gf] sf/f]af/ clgjfo{?kdf d"No clea[l4 s/df
btf{ u/fpg' kb{5 .
!=

s/nfUg] j:t'sf] xsdf ljut afx| dlxgfdf ?=aL; nfveGbf a9L s/of]Uo
j:t'sf] sf/f]af/ ePsf] JolQm,

@=

s/nfUg] ;]jf k|bfg ug]{ JolQm jf s/ nfUg] j:t' tyf ;]jf ldl>t sf/f]af/ ug]{
JolQmsf] xsdf ljut !@ dlxgfdf ?=bz nfveGbf a9L sf/f]af/ ePsf] JolQm,

#=

s'g} s/of]Uo sf/f]af/df ;+nUg x'g rfxg] JolQm,

$= jflif{s sf/f]af/ ?=aL; nfv gf3\g ;Sg] cj:yf ePsf] jf s;}sf] s/of]Uo
sf/f]af/ ? aL; nfv gf3\g uPdf To:tf] JolQm,
26

%=

dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsf If]qdf tf]lsPsf j:t' tyf

;]jfsf] sf/f]af/ ug]{ JolQm,

#=#

^=

ljefun] tf]s]sf] eGbf a9L d"Nosf] s/of]Uo j:t'sf] df}Hbft ePsf] JolQm /

&=

jflif{s ?=! nfveGbf a9L 6]lnkmf]g dx;'n / 3/axfn e'Qmfg ug]{ JolQm .

:j]lR5s btf{M
ljut afx| dlxgfdf aL; nfv ?k}of;Dd s/of]Uo j:t'sf] sf/f]af/, b; nfv ?k}of+
;Ddsf] ;]jfsf] sf/f]af/ / bz nfv ?k}of+ ;Ddsf] j:t' tyf ;]jf ldl>t sf/f]jf/
ug{] ;fgf Joj;foLn] d"No clea[l4 s/ k|of]hgsf] nflu btf{ x'g cfjZos 5}g . o:tf
;fgf Joj;foLn] cfkm\gf] sf/f]af/ btf{ ul/lbg cfj]bg u/]df s/ k|zf;gn] cfjZos
hf+rj'em k|lqmof k'/f u/L btf{ ul/lbg ;Sb5 . o:tf JolQmn] cfkm\gf] sf/f]af/ d"No
clea[l4 s/df btf{ ug]{ jf gug]{ eGg] s'/f pgLx?sf] :j]R5fdf e/ kb{5 . :j]lR5s
btf{;DaGwdf P]gsf] bkmf ( n] b]xfo adf]lhdsf] Joj:yf u/]sf] 5M
bkmf (M o; Pg] df cGoq hg' ;s
' } s/' f nl] vPsf] eP tfklg tfl] sPsf] /sd ;Ddsf]
] ug{'
jflifs
{ s/ nfUg] sf/fa] f/ ug{] ;fgf Joj;foLnfO{ btf{ ug{ gkg{] / ljj/0f kz
gkg{] tyf cGo kl| qmofx? k/" f ug{' gkg{] u/L tfl] sP adfl] hd 56" lbg ;lsg5
] .
t/ ;fgf] sf/fa] f/ ug{] Joj;foLn] :jR] 5fn] cfkmg\ f] sf/fa] f/
rfxd
] f bkmf !) adfl] hd kl| qmof k/" f u/L btf{ u/fpg
;Sg5
] .

btf{

ug {

o;} u/L lgodfjnLsf] lgod ^ sf] pklgod -#_ n] :j]lR5s btf{ ;DaGwdf b]xfo
adf]lhdsf] Joj:yf u/]sf] 5MM

lgod ^^-@_ M pklgod

pklgod -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg ;fgf] sf/f]af/ ug]{
Joj;foLn] :j]R5fn] cfkm\
\gf] sf/f]af/ btf{ u/fpg rfx]df lgod # adf]lhd b/vf:t
cfkmgf]
lbg ;Sg]5 . o;/L :j]R5fn] sf/f]af/ btf{ u/fpg b/vf:t k/]df s/ clws[tn]
lgod $ adf]lhdsf] hfFra'em k|lqmof k"/f u/L sf/f]af/ btf{ ul/lbg' kg]{5 .

27

#=$ d"No clea[l4 s/df btf{ k|lqmofM

qmofM
d"No clea[l4 s/ lgodfjnL @)%# df d"No clea[l4 s/df btf{ ug{ ;DalGwt
s/bftfn] b]xfo adf]lhd ug'{ kg]{ Joj:yf /x]sf] 5M

lgod ##-!_M P]g k|f/De x'+bfsf avt s'g} sf/f]af/df ;+nUg /x]sf] JolQmn] P]g k|f/De
ePsf] ldltn] gAa] lbgleq ;DalGwt s/ clws[t ;dIf cg';"rL ! adf]lhdsf]
9f+rfdf btf{sf] nflu b/vf:t lbg' kg]{5 .
lgod ##-@_M P]g k|f/De ePkl5 s'g} sf/f]af/df ;+nUg x'g rfxg] JolQmn] sf/f]af/ z'?
ug'{eGbf cl3 ;DalGwt s/ clws[t ;dIf cg';"rL ! adf]lhdsf]
hdsf] 9f+rfdf btf{sf]
nflu b/vf:t lbg' kg]{5 .
lgod ##-#_M pklgod -!_ jf -@_ adf]lhd btf{sf] nflu b/vf:t lbg] JolQm ;fem]bf/
ePdf cg';"rL @ adf]lhdsf] 9f+rfdf ;fem]bf/Lsf] k"0f{ ljj/0f ;d]t b/vf:t;fy
;+nUg /fvL k]z ug'{ kg]{5 .
d"No clea[l4 s/ lgodfjnL, @)%# df d"No clea[l4 s/df btf{ ug{ ;DalGwt
s/bftfn] lgj]bg lbPdf sfof{non] To:tf] lgj]bgpk/ 5fglag u/L yk sfuhft tyf
ljj/0f df+u ug'{ kg]{ eP df+u u/L btf{ ug'{ kg]{ b]lvPdf btf{ u/L k|df0fkq lbg' kg]{ /
btf{ ug{ gkg]{ b]lvPdf ;f]xL Joxf]/fsf] hfgsf/L lbg' kg]{ Joj:yf lgodfjnLn] u/]sf]
5 . lgodfjnLsf] lgod $ / lgod % df ;f] ;DaGwdf b]xfo adf]lhd Joj:yf /x]sf]
5M

lgod $$-!_M lgod # adf]lhd k/]sf] b/vf:t;fy ;+nUg ljj/0f tyf sfuhftx?
hf+ra'em ubf{ cfjZos b]lvPsf] cGo yk ljj/0f tyf sfuhftx? ;d]t k]z ug{
;DalGwt s/ clws[
clws[tn] b/vf:tjfnf;+u df+u ug{ ;Sg]5 . o;/L dfluPsf] yk
ljj/0f tyf sfuhftx? df+u ul/Psf] ldltn] ;ft lbgleq ;DalGwt s/ clws[t
;dIf k]z ug]{ st{Ao b/vf:tjfnfsf] x'g]5 .
lgod $$-@_M P]gsf] bkmf !) sf] pkbkmf -#_ df pNn]v eP adf]lhd btf{ ug'{ gkg]{
sf/f]af/ btf{ ug{sf] nflu s;}sf] b/vf:t kg{ cfPsf] /x]5 eg] ;DalGwt s/
28

clws[tn] btf{ ug'{ gkg]{ Joxf]/f pNn]v u/L ;f]sf] hfgsf/L b/vf:t k/]sf] ldltn]
;ft lbgleq b/vf:tjfnfnfO{ lbg' kg]{5 .
lgod %M lgod # adf]lhd btf{sf] nflu k/]sf] b/vf:t pk/ ;DalGwt s/ clws[tn]
lgod $ adf]lhd hf+ra'em u/L btf{ ug{ pko'Qm x'g] b]v]df b/vf:t k/]sf] ldltn]
tL; lbgleq b/vf:tjfnfn] u/]sf] jf ug{ rfx]sf] sf/f]af/nfO{ btf{ u/L cg';"rL #
adf]lhdsf] 9f+rfdf b/vf:tjfnfnfO{ btf{ gDa/ ;lxtsf] btf{sf] k|df0fkq lbg' kg]{5 .

#=% btf{ ubf{ cfjZos x'g] sfuhftx?M

sfuhftx?M
s/bftfn] cfkm\gf] sf/fjf/ btf{ ug{sf] nflu b/vf:t lbbf ;f] b/vf:t ;fy b]xfosf
sfuhftx? ;+nUg u/L k]z ug'{kb{5 M
-s_

k|f]k|fO6/ jf ;+rfns jf ;fem]bf/sf]] kf;kf]6{ ;fOhsf] b'O{ k|lt kmf]6f],

-v_

Joj;fo btf{sf]] k|df0f kq

pBf]usf] xsdf pBf]u ljefu jf 3/]n' tyf ;fgf pBf]u ljefu jf ljz]if
k|s[ltsf] pBf]u Joj;fosf] xsdf To:tf] pBf]u Joj;fo btf{ ug]{ cGo
lgsfodf btf{ ePsf] k|df0f,

sDkgLsf] xsdf sDkgL /lhi6f/sf] sfof{nodf btf{ ePsf] k|df0f,

Jofkf/ Joj;fosf] xsdf afl0fHo ljefu jf o; cGtu{tsf sfof{nox?df btf{
ePsf] eP ;f]sf] k|df0f,

:yfgLo lgsfodf btf{ ePsf] eP ;f] sf] k|df0f .

-u_

lzIfs, 8fS6/, jlsn, g;{, n]vf k/LIfs h:tf ;]jf Joj;fosf] xsdf cg'dlt
lbg] lgsfon] hf/L u/]sf] k|df0f kq

-3_

lgdf{0f tyf 7]Ssf Joj;fosf] xsdf ef}lts of]hgf tyf lgdf{0f dGqfno /
lhNnf ljsf; ;ldltn] hf/L u/sf] cg'dlt k|df0f kq

-_

cGtMz'Ns nfUg] kbfy{ pTkfbg, cfoft / laqmL ljt/0f ug]{ JolQmn] cfGtl/s
/fh:j ljefu tyf sfof{noaf6 hf/L ePsf] cGtMz'Ns O{hfht kq
29

-r_

gful/stf k|df0fkqsf] k|ltlnlk -Psn JolQm ePsf] k|f=ln= eP PSnf]

z]o/wgLsf], ;fem]bf/L eP ;a} ;fem]bf/x?sf]_

-5_

sf/f]jf/:yn klxrfg ug{ ;lsg] u/L agfOPsf] gS;f

-h_

3/ jxfn ;Demf}tf jf hUuf wgL k"hf{ -cfkm\gf] 3/df eP hUuf wgL k"hf{
csf{sf] 3/df eP 3/wgL ;+u u/]sf] 3/axfn ;Demf}tfkq _

-em_

sDkgLsf] xsdf k|jGw kqlgodfjnL

-`_

sDkgLsf] clwsf/gfdf (Power of Attorney)

-6_

;+o'Qm pkqmd (Joint Venture) sf] xsdf ;DalGwt kIfaLrsf] ;Demf}tf /

;fem]bf/x?sf] :yfoL n]vf gDa/ eP ;f] k|df0fkqsf] k|ltlnlk .

d"No clea[l4 s/df btf{ x'g'kg]{ st{Jo ePsf] JolQmn] btf{ x'g cfjb]g k]z u/]df
;DalGwt cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{no jf tf]lssf] cGo
lgsfox?n] cfjZos 5fglag u/L btf{ ug{ pko'Qm b]lvP btf{ ug'{kb{5 . btf{ ubf{
b]xfo adf]lhdsf] /Lt k'u]sf] x'g'kb{5M
-s_ s/of]Uo sf/f]af/df ;+nUg x'g rfxg] JolQmn] dfly #=# df plNnlvt
sfuhftx? ;+nUg /fvL lgodfjnLsf] cg';"rL ! adf]lhdsf] b/vf:t kmf/fd
e/L k]z ul/Psf] x'g'kb{5 . ;fy} pQm b/vf:t kmf/fddf df+u ul/Psf ;a} ;"rgf
tyf ljj/0fx? :ki6 x'g] u/L el/Psf] x'g'kb{5 .
-v_ ;fem]bf/L kmd{ btf{ ug'{ k/]df dfly -s_ df pNn]v ePsf] b/vf:t kmf/fd;fy
lgodfjnLsf] cg';"rL @ adf]lhdsf] 9f+rfdf ;fem]bf/ / ;fem]bf/L kmd{sf] k"0f{
ljj/0f ;+nUg /flvPsf] x'g'kb{5 .
-u_ ;+o'Qm pBd -Joint Venture_ Joj;fo btf{ ug{ dfly -s_ df pNn]v
ePadf]lhdsf] b/vf:t kmf/fd;fy cg';"rL @ adf]lhdsf] 9f+rfdf ;Da4 JolQm
jf kmd{ jf sDkgLx?sf] k"0f{ ljj/0f / ;+o'Qm pBd ug{] p2]Zon] ;DkGg
;Demf}tfsf] k|ltlnlk ;+nUg /x]sf] x'g'kb{5 .

30

-3_ b/vf:t kmf/fd;fy k]z ePsf ljj/0fsf] cltl/Qm s/bftfsf] ljifodf yk

;"rgf, ljj/0f jf sfuhftx? cfjZos ePdf & lbgsf] Dofb lbO{
b/vf:tjfnf;+u df+u ug' kg]{5 . o;/L df+u ul/Psf] ljj/0f tyf sfuhftx?
;f] Dofbleq k]z ug]{ st{Jo b/vf:tjfnfsf] x'g]5 .
-_ P]gsf] bkmf !) sf] pkbkmf -#_ df pNn]v eP adf]lhd btf{ x'g gkg]{ sf/f]af/
btf{ ul/lbg s;}n] b/vf:t k]z u/]df ;DalGwt s/ clws[tn] btf{ ug{ gkg]{
sf/0f / cfwf/ v'Ng] Joxf]/f pNn]v u/L b/vf:t k/]sf] ldltn] & lbgleq
b/vf:tjfnfnfO{ hfgsf/L lbg' kg]{5 .

#=^ btf{ x'g gkg]{ JolQmM

JolQmM
s'g} JolQmn] Joj;flos k|of]hgafx]s lghL pkef]u / k|of]usf] nflu cfGtl/s vl/b
ug'{ kbf{ d"No clea[l4 s/df btf{ x'g' kb}{g / To:tf JolQmnfO{ ug{ klg x'+b}g . P]gsf]
cg';"rL ! df plNnlvt j:t' tyf ;]jfsf] dfq sf/f]af/ ug]{ JolQmn] d"No clea[l4
s/df btf{ x'g' kb}{g . s'g} JolQmn] o:tf] sf/f]af/ btf{ ul/lbg cfj]bg lbPdf klg btf{
ug{ ldNb}g . To:t} jflif{s aL; nfv ?k}of+ ;Ddsf] j:t' jf b; nfv ?k}of+ ;Ddsf]
;]jf jf b; nfv ?k}of+ ;Ddsf] j:t' tyf ;]jfsf] ldl>t sf/f]af/ ug]{ JolQm ;d]t
d"No clea[l4 s/ k|of]hgsf] nflu btf{ xg' gkg]{ Joj:yf /x]sf] 5 . t/ dfly
plNnlvt s/of]Uo sf/f]af/ ePsf s'g} JolQmn] :j]lR5s?kdf btf{ ul/lbg cfj]bg
u/]df cfjZos 5fglag u/L btf{ ug'{ kg]{ b]lvP To:tf JolQmnfO{ eg] btf{ ul/lbg'
kb{5 .

#=& btf{ ug{ gkg]{ JolQm / sf/f]af/ M

d"No clea[l4 s/ btf{ ug{sf] nflu s/of]Uo JolQm jf s/of]Uo sf/f]af/ x'g'kb{5 .
d"No clea[l4 s/df btf{ ePkl5 s/of]Uo cfk"lt{ ubf{ s/ lahs hf/L u/L
vl/bstf{af6 s/ ;+sng ug'{kb{5 . t/ s/ 5'6 x'g] j:t' jf ;]jfsf] dfq cfk"lt{ ug]{
JolQmn] s/ lahs hf/L u/L s/ ;+sng ug{ ;Sb}g . t;y{ d"No clea[l4 s/ P]g,
@)%@ sf] cg';"rL ! df plNnlvt j:t' jf ;]jfsf] dfq sf/f]af/ ug]{ JolQmnfO{ btf{
ug{ ;lsb}g . d"No clea[l4 s/df btf{ ePsf] sf/0fn] s/sf] ;'ljwf jf ;x'lnot lng]
31

p2]Zo /fvL s/ 5'6sf] sf/f]af/ ug]{ s'g} JolQmn] btf{ ul/lbg cfj]bg lbPdf klg
To:tf]] JolQm btf{of]Uo gx'g] x'+bf lgod $-@_ cg';f/ btf{ ug{ gldNg] Joxf]/f hfgsf/L
u/fpg' kb{5 . olb e"nj; btf{ ePsf] 5 eg] klg To:tf] btf{ vf/]h ul/lbg' kb{5 .
o; ;DaGwdf P]g / lgodfjnLdf b]xfo adf]lhd Joj:yf /x]sf] 5M
bkmf !)!)-#_M pkbkmf -!_ / -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg cg';"rL ! df
plNnlvt s/ 5'6 x'g] j:t' jf ;]jfsf] dfq sf/f]af/ ug]{ JolQmn] btf{ u/fpg' kg]{
5}g .

lgod $$-@_M P]gsf] bkmf !) sf] pkbkmf -#_ df pNn]v eP adf]lhd btf{ ug'{ gkg]{
sf/f]af/ btf{ ug{sf] nflu s;}sf] b/vf:t kg{ cfPsf] /x]5 eg] ;DalGwt s/
clws[tn] btf{ ug{ gkg]{ Joxf]/f pNn]v u/L ;f]sf] hfgsf/L b/vf:t k/]sf] ldltn] &
lbgleq b/vf:tjfnfnfO{ lbg' kg]{5 .

#=* c:yfoL btf{ ;DaGwL Joj:yfM

Joj:yfM
cf}Bf]lus, Joj;flos, z}lIfs k|a4{g / ljsf;sf] nflu cfof]hgf ul/g] k|bz{gL, d]nf
cflbdf :jb]zL / ljb]zL pBf]uL tyf Joj;foLsf] ;xeflutf /x]sf] x'G5 . To:tf] d]nf
jf k|bz{gLdf s/of]Uo j:t' jf ;]jfsf] sf/f]af/ x'g] ;Defjgf /xG5 . To:tf
cfof]hgfx?df s/of]Uo j:t' jf ;]jfsf] sf/f]af/ x'g] ePdf 5f]6f] cjlwsf] nflu
cfof]hgf ul/g] eP tfklg tL cfof]hgfdf ;xefuL x'g] btf{ gePsf pBf]uL tyf
Joj;foLx? cNksfnLg cjlwsf] nflu d"No clea[l4 s/df c:yfoL?kdf btf{ ug'{ kg]{
Joj:yf /x]sf] 5 . o;/L c:yfoL btf{ ubf{ ;f] k|bz{gL jf d]nfdf x'g] sf/f]af/sf]
cg'dfg u/L dgfl;a dflkmssf] /sd w/f}6Lsf] ?kdf s/ clws[tn] df+u ug{ ;Sg] /
o;/L df+u ul/Psf] /sd a'emfpg' ;DalGwt JolQmsf] st{Ao x'g]5 . o:tf] k|fjwfgn]
:jb]zL / ljb]zL s/bftfaLr jf btf{ ePsf / btf{ gePsf pBf]u jf Joj;fox?aLr
:jR5 / ;dfg Jojxf/ sfod ug{ d2t ub{5 . c:yfoL btf{;DaGwdf P]gdf
b]xfoadf]lhdsf] Joj:yf /x]sf] 5M
bkmf !)s -!_M c:yfoL ?kdf cfof]hgf ug]{ k|bz{gL, d]nf tyf cGo o:t} sf/f]af/sf]
xsdf sf/f]af/ z'? x'g' eGbf cufj} cfof]hs tyf ;f] cfof]hgfdf s/ nfUg]
nfUg] j:t' jf
32

;]jfsf] sf/f]af/ ug]{ d"No clea[l4 s/df btf{ gePsf Joj;foL d"No clea[l4 s/df
c:yfoL ?kdf btf{ x'g' kg]{5 . o;/L btf{ x'g]sf] xsdf s/ clws[tn] ;'/If0f jfkt
w/f}6L dfUg ;Sg]5 .
-@_M pkbkmf -!_ adf]lhd ;flasb]lv d"No clea[l4 s/df btf{ ePsf] Joj;foLn]
Joj;foLn] ;f]
sfo{qmddf /fVg] j:t' :6s 6fG;km/ u/L n}hfg kfpg]5 .
-#_M pkbkmf -!_ adf]lhdsf] sfo{qmdsf] nflu dfq btf{ ePsf] s/bftfn] cfof]hgf
u/]sf] k|bz{gL, d]nf ;dfKt ePsf] & lbgleq sf/f]af/sf] ljj/0f k]z u/L nfUg] ;Dk"0f{
s/ ;d]t bflvnf u/L c:yfoL btf{ vf/]
vf/]h ug'{ kg]{5 .

#=( c:yfoL btf{ ;DaGwL k|lqmofM

qmofM
c:yfoL btf{ tyf ;f]sf] Joj:yfkg ;DaGwdf b]xfoadf]lhsf] sfo{k|lqmof cjnDag
ug'{kb{5M
-s_ k|bz{gL, d]nf cfof]hs, cfof]hgf :yn, cfof]hgf cjlwsf] af/]df lnlvt
hfgsf/L k|fKt ug]{,
-v_ lgodfjnLsf] cg';"rL ! adf]lhdsf] b/vf:t -olb ;fem]bf/L kmd{ eP cg';"rL @
adf]lhdsf] ljj/0f;d]t ;+nUg /fVg' kg]{_ k]z ug]{,
-u_ k|bz{gL tyf d]nf cfof]hs / c:yfoL ?kdf btf{ x'g rfxg] JolQmaLr ePsf]
;Demf}tf jf axfn jf o:t} cGo s'g} z'Ns b:t'/ cflbsf] ljj/0f k]z u/fpg],
-3 d'Vo JolQm jf k|f]k|fO6/ jf ;fem]bf/x?sf] kl/ro v'Ng] sfuhft, b'O{ k|lt kmf]6f]
/ Joj;fo eP ;f];DaGwL cGo sfuhftx?,
-r_ sf/f]af/sf] k|s[lt tyf cg'dflgt sf/f]af/sf] cfwf/df cg'dflgt s/ jfkt x'g]
/sd w/f}6L bflvnf ePsf] x'g' kg]{,
pko'{Qm adf]lhdsf] k|lqmof k"/f ug]{ JolQmnfO{ c:yfoL ?kdf btf{ u/L k|df0fkq
pknAw u/fpg' kb{5 . o;/L k|df0fkq lb+bf ;DalGwt JolQmnfO{ k|bz{gL jf d]nf
33

;dfkg ePsf] ldltn] & lbgleq clgjfo{ ?kdf s/ ljj/0f / ;Dk"0f{ s/ /sd
bflvnf ug{ hfgsf/L u/fpg' kb{5 .
btf{jfn s/bftfx?n] klg o:tf k|bz{gL jf d]nfdf efu lng ;Sg] x'+bf pQm
s/bftfx?sf] ;DaGwdf b]xfoadf]lhdsf] k|lqmof canDag ug'{kb{5M
!=

j:t' :yfgfGt/0f ug'{k"j{ ;f]sf] :6s 6fG;km/ ;DaGwL ljj/0f ;DalGwt

sfof{nodf k]z ug'{ kg]{,

@=

cfof]hgf :yndf j:t' jf ;]jf cfk"lt{ ubf{ k|of]u ul/g] s/ lahs jf ;+lIfKt
s/ lahssf] z'? gDa/ / clGtd gDa/ vf]nL k"j{ hfgsf/L u/fpg],

#=

cfof]hgf ;dfkg ePkZrft\ df}Hbft /x]sf] j:t'sf] :6s 6fG;km/ ljj/0f /

k|of]u x'g af+sL /x]sf s/ lahs tyf ;+lIfKt s/ lahssf] ljj/0fsf] hfgsf/L
k|bz{gL jf d]nf ;dfKt ePsf] ldltn] & lbgleq lbg],

c:yfoL btf{ ePsf s/bftf tyf k|bz{gL jf d]nfdf ;xefuL x'g] btf{jfn s/bftfsf]
clen]v cBfjlws /fVg] lhDd]jf/L ;DalGwt cfGtl/s /fh:j sfof{no jf s/bftf
;]jf sfof{nosf] x'g]5 .

#=!) lgb]{zfTds btf{ -Forced Registration_ ;DaGwL Joj:yfM

btf{ x'g' kg]{ st{Ao ePsf JolQm btf{ gePdf s/ k|zf;gn] btf{ ug{ cfb]z lbg
;Sb5 . o; lsl;dsf] btf{ Joj:yfnfO{ lgb]{zfTds btf{ -Forced Registration_
elgG5 . o:tf] cfb]z s/bftfsf] nflu afWosf/L x'G5 . o;/L k|fKt x'g] cfb]z
adf]lhd btf{ x'g' gkg]{ cj:yf /x]sf] eP ;f]sf] k|df0f k'ofpg' kg]{ bfloTj ;DalGwt
s/bftfsf] /xG5 . o; ;DaGwdf P]gsf] bkmf %v df b]xfo adf]lhdsf] sfg'gL Joj:yf
u/]sf] 5M
bkmf %vM btf{ x'g' kg]{ JolQmn] btf{ gu/L s'g} sf/f]af/ u/L/x]sf] 5 eGg] s'/f s/
clws[tnfO{ dgfl;a nfu]df To:tf] JolQmnfO{ btf{ ug{ cfb]z lbg ;Sg]5 .
t/ bkmf ( adf]lhd tf]lsPsf] /sd;Ddsf] dfq sf/f]af/ u/]sf] x'+bf btf{ x'g'
gkg]{ eGg] lhls/ lng] JolQmn] ;f] s'/fsf] k|df0f k'ofpg' kg]{5 .
34

b]xfosf] cj:yf ljBdfg /x]df To:tf] sf/f]jf/ btf{ ug{ cfb]z lbg'kb{5 M
-s_ btf{ x'g gkg]{ u/L sfg"gn] tf]s]sf] sf/f]af/ ;Ldf -Threshold_ eGbf a9Lsf]
s/of]Uo sf/f]af/ eP tfklg btf{ geO{ sf/f]af/ u/]sf] kfOPdf,
-v_ P]gsf] bkmf !) sf] pkbkmf -@_ adf]lhd s'g} JolQmn] sf/f]af/ btf{ gu/L
dxfgu/kflnsf, pkdxfgu/kflnsf, gu/kflnsf jf ljefun] tf]s]sf] If]qleq
xf8{j]o/, ;]lg6/L, kmlg{r/, lkmS:r/, kmlg{l;, c6f]df]jfON;, df]6/kf6{;\,
On]S6f]lgS;, dfj{n, z}lIfs k/fdz{, l8:sf] y]s, x]Ny Sna, Sof6l/+u ;]jf, kf6L{
Kofn]; Joj;fo, kfls{+u ;]jf, d]l;g/L pks/0f k|of]u ePsf] 8\fOlSng;{,
af/;lxtsf] /]i6'/]06 / sn/Nofjsf] sf/f]af/ ;+rfng u/]df,
-u_
-3_

ljefun] tf]s]sf] ;Ldf eGbf a9L d"Nosf] s/of]Uo j:t'sf] df}Hbft ePdf,
jflif{s ? Ps nfveGbf a9L 6]lnkmf]g dx;'n / 3/axfn e'Qmfg u/]df .

btf{ ug'{ kg]{ st{Ao ePsf JolQmn] btf{ gu/L sf/f]af/ u/]df s/clws[tn]]
clgjfo{?kdf btf{ x'g cfb]z lbg' kb{5 . s/ clws[tn] hf/L u/]sf] cfb]z adf]lhd
btf{ x'g gcfPsf] v08df s/ clws[tn] To:tf JolQmnfO{ btf{ u/L ;f]sf] k|df0fkq
tyf s/bftfsf] bfloTj ;DaGwL hfgsf/L lbg' kb{5 . lgb{]zfTds ?kdf ul/Psf]
btf{nfO{ clgjfo{ btf{sf] ?kdf dfgL s/bftfnfO{ dfl;s?kn] s/ ljj/0f k]z ug{
cfb]z lbg' kb{5 . btf{ geO{ sf/f]af/ u/] tfklg 5fglag tyf cg';Gwfgsf] qmddf
btf{ x'g' kg]{ b]lvPsf] cj:yfdf sf/f]af/ c+snfO{ s/;lxtsf] sf/f]af/ dfgL s/sf]
u0fgf u/L P]gsf] bkmf !(, bkmf @^ / bkmf @( adf]lhd qmdzM ykb:t'/, Jofh tyf
hl/jfgf ;lxt s/ lgwf{/0f ug'{kb{5 . P]gsf] pko'{Qm Joj:yf cg';f/ clgjfo{?kdf
btf{ x'g' kg]{ egL P]gn] tf]s]sf JolQmx?n] btf{ geO{ sf/f]af/ u/]sf] sf/0fn] dfq o;
P]g adf]lhd ltg{ a'emfpg kg]{ s/ bfloTjaf6 pGd'lQm kfpg ;Sb}g .
pbfx/0f #=!
@)^^ ;fn cflZjgdf lgoldt ahf/ cg'udg tyf lg/LIf0fsf] l;nl;nfdf s/of]Uo
sf/f]af/ ug]{ Ps JolQmn] sf/f]af/sf] Go'g 3f]if0ff ub}{ cfo ljj/0f k]z u/]sf] / jflif{s
@) nfveGbf Go'g sf/f]af/ ePsf] sf/0f b]vfO{ d"No clea[l4 s/df btf{ ge} sf/f]jf/
35

u/]sf] kfOof] . pQm JolQmsf] sf/f]af/ 5fglag ubf{ ?= ! s/f]8 @) nfv d"Nosf]
s/of]Uo sf/f]af/ u/]sf] k'li6 eof] . sf/f]af/sf] lj:t[t 5fglag ubf{ @)^% cflZjg
!) ut]b]lv @)^% kmfu'g d;fGt;Ddsf] sf/f]af/ ? @) nfv gf3]sf] k'li6 eof] .
@)^% kmfu'g d;fGtdf ? @) nfv gf3]sf]df ;f] sf] #) lbgleq btf{sf] nflu lgj]bg
lbg' kg]{ sfg"gL Joj:yf ljkl/t ;f] JolQmn] lgj]bg glbO{ sf/f]af/ u/]sf] x'Fbf s/
k|zf;gn] @)^% r}q ! ut]b]lv @)^^ cflZjg;Ddsf] sf/f]af/ ? ! s/f]8nfO{ s/
;lxtsf] sf/f]af/ d"No dfgL ;f] d"Nodf s/sf] c+z u0fgf u/L hl/jfgf ;lxt s/
lgwf{/0f ug'{kb{5 . o;/L s/ lgwf{/0f ul/Psf] JolQmsf] s/of]Uo sf/f]jf/ ?= @)
nfveGbf a9L ePsf]n] lghnfO{ d"No clea[l4 s/df btf{ x'g cfb]z lbg' kb{5 .

#=!! btf{ ePsf] s/bftfn] clgjfo{?kdf kl/kfngf ug'{ kg]{ sfg"gL Joj:yfx?M
btf{ ePsf] JolQmn] btf{sf] k|df0fkq cfkm\gf] sf/f]af/ ;+rfng ug{] k|d'v :yfgdf ;a}n]
b]Vg] u/L /fVg'kg{]5 / sf/f]af/sf] :yfg PseGbf a9L ePdf k|d'v :yfg afx]s cGo
:yfgdf ;d]t btf{ k|df0fkqsf] k|ltlnlk ;j}n] b]Vg] u/L /fVg' kb{5 . btf{ ePsf]
JolQmn] cfkm\gf] btf{ gDa/sf] k|of]u d"No clej[l4 s/;+u ;Da4 ;j} sf/f]af/,
cGtMz'Ns, eG;f/ Pj+ tf]lsPsf cGo sf/f]af/df ug{'kg{]5 . d"No clea[l4 s/df btf{
ePsf s/bftfn] sf/f]af/sf] gfp+, 7]ufgf, lhDd]jf/ JolQm jf sf/f]af/l;t ;DalGwt
s'g} ;"rgfx? kl/jt{g ePdf ;f]sf] hfgsf/L ;DalGwt sfof{nonfO{ lbg' kg]{
s/bftfsf] st{Jo xf] .
d"No clej[l4 s/ P]g, @)%@ / d"No clej[l4 s/ lgodfjnL, @)%# jdf]lhd d"No
clej[l4 s/df btf{ ePsf] JolQmn] b]xfo cg';f/sf Joj:yfx? clgjfo{ ?kdf
kl/kfngf ug'{ kg]{5 M
-s_ b/vf:t kmf/fd tyf ;f]sf] ;fydf k]z ePsf cg';"rLx?df pNn]v ePsf ;"rgf
sf/f]jf/sf] k|s[lt jf p2]Zo kl/jt{g ePdf jf kmf]g g+=, km\ofS; g+= cflbdf s'g}
kl/jt{g ePdf To;/L kl/jt{g ePsf] !% lbgleq s/ clws[tnfO{ ;"rgf
lbg'kg]{5 .

36

o; ;DaGwdf P]gsf] bkmf !)-&_ df lgDg Joj:yf ul/Psf] 5 M

bkmf !)-&_ M pkbkmf -!_ jf -@_ adfl] hd btfs
{ f] nflu lbPsf] b/vf:tdf pNnl] vt
ljj/0fdf sg' } kl/jtg{ ePdf To:tf] kl/jtg{ ePsf] kGw| lbgleq btf{ ePsf] JolQmn]
s/ clwst[ nfO{ ;f] s/' fsf] hfgsf/L lbg' kg5
{] .
-v_ sf/f]af/:yn kl/jt{g x'g] ePdf ;f] sf] hfgsf/L s/ clws[tnfO{ lbg' kg{]
Joj:yf /x]sf] 5 . o;;DaGwdf lgodfjnLsf] lgod -(_ / -!)_ df lgDg
Joj:yf ul/Psf] 5 M

lgod ( -!_ M s'g} btf{ ePsf] JolQmn] cfkm\

\gf] sf/f]af/sf] :yfg kl/jt{g ug'{ kg]{
cfkmgf]
ePdf To:tf] kl/jt{g ug'{eGbf kGw| lbg cufj} ;f] s'/fsf] hfgsf/L ;DalGwt s/
clws[tnfO{ lbg' kg]{5 .
-@_ M pklgod -!_ adf]lhdsf] ;"rgf k|fKt ePkl5
ePkl5 ;DalGwt s/ clws[tn] kl/jt{g
x'g] sf/f]af/ :yfg csf]{ s/ sfof{nosf] sfo{ If]qleq kg]{ b]v]df ;DalGwt sfof{no
nfO{ ;f] s'/fsf] hfgsf/L To:tf] ;"rgf kfPsf] ldltn]
;ft lbgleq lbg' kg]{5 .
-u_ sf/f]af/sf] k|s[lt / p2]Zo kl/jt{g ePdf To:tf] kl/jt{g x'g' cufj} ;DalGwt
s/ clws[tnfO{ ;"rgf lbg' ;DalGwt s/bftfsf] st{Ao x'g]5M. o; ;DaGwdf
lgodfjnLsf] lgod !) df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M

lgod !)=\gf] sf/f]af/sf] k|s[lt jf p2]Zo kl/jt{g

!)=-!_ M s'g} btf{ ePsf] JolQmn] cfkm\
cfkmgf]
ug'{eGbf kGw| lbg cufj} ;DalGwt s/ clws[tnfO{ ;f]
s'/fsf] ;"rgf lbg' kg]{5 .
-@_ M pklgod -!_ adf]lhdsf] ;"rgf k|fKt u/]kl5 ;DalGwt s/ clws[tn] btf{
ePsf] JolQmsf] sf/f]af/sf] k|s[lt jf p2]ZonfO{ kl/jt{g u/L To;sf] hfgsf/L To:tf]
btf{ ePsf] JolQmnfO{ lbg' kg]{5
.
-3_ o;} u/L lgodfjnLsf] lgod !$s n] Joj;fo ug]{ k|To]s JolQmn] cfkm\gf]
sf/f]jf/:yndf s/kf6L /fVg' kg]{ Joj:yf u/]sf] 5 . d"No clea[l4 s/df btf{
ePsf] JolQmn] s/kf6Lsf] /+u xl/of], btf{ gePsf] t/ s/of]Uo sf/f]jf/ ePsf]
JolQmn] kx]nf] / s/ 5'6sf j:t' tyf ;]jfsf] dfq sf/f]jf/ ug]{ JolQmn] ;]tf]
37

s/kf6L /fVg' kg]{5 . of] Joj:yf @)^@ ;fn cflZjg !$ ut]b]lv nfu" ul/Psf]
xf] . s/kf6Lsf] cfsf/ #) ;]=dL= nDjfO{ / !) ;]=dL=rf}8fO{ x'g'kg]{5 . o;sf]
gd"gf cg';"rLdf /flvPsf] 5 . ;a} laqm]tfn] s/kf6L /fVg' kg]{ ;DaGwdf lgod
!$s n] lgDg Joj:yf u/]sf] 5M

lgod !$s= M s/bftfn] of] lgod k|f/De ePsf] ldltn] tL; lbgleq sf/f]af/ :yndf
;a}n] b]Vg ;Sg] u/L ljefun] tf]s]sf] 9fFrfdf s/kf6L /fVg' kg]{5 .
-_ btf{ ePsf] JolQmn] btf{sf] k|df0fkq cfkm\gf] sf/f]jf/:yndf ;a}n] b]Vg] u/L
/fVg'kg]{5 . olb sf/f]jf:yn Ps eGbf j9L ePdf btf{ k|df0fkqsf] 5foFfk|lt
zfvf jf k|zfvfsf] ls6fg u/L s/ clws[taf6 k|dfl0ft ul/Psf] k|df0fkq ;j}n]
b]Vg] u/L /fVg'kg]{5 . o; ;DaGwdf P]gsf] bkmf !)-%_ df lgDg Joj:yf ul/Psf]
5M
bkmf !) -%_ M btf{ ePsf] JolQmn] btfs
{ f ] kd
| f0f kq cfgf] sf/fj] f/ ;r
+ fng ug{]
} ] bV] g] u/L /fVg' kg{] 5 / sf/fj] f/sf] :yfg PseGbf a9L ePdf
kd
| v
' :yfgdf ;an
kd
| v
' :yfg afxs
] cGo :yfgdf ;dt] s/ clwst[ f/f kd
| fl0ft u/s
] f] btfs
{ f] k d
| f0fkq
;an
} ] bl] vg] u/L /fVg' kg5
{] .
-r_ btf{ ePsf] JolQmn] cfkm\gf] btf{ gDj/ cGtMz'Ns, d"No clej[l4 s/, eG;f/
nufot ;j} sf/f]jf/df k|of]u ul/g] sfuhftx?df k|of]u ug'{kg]{5 . o;
;DaGwdf P]gsf] bkmf !)-^_ df lgDg Joj:yf ul/Psf] 5 M
bkmf !) -^_ M btf{ ePsf] JolQmn] cfgf] btf{ gDa/sf] k|of]u d"No clea[l4 s/,
cGtMz'Ns / eG;f/ ;DaGwL ;a} sf/f]jf/ / tf]lsP adf]lhdsf cGo sf/f]jf/sf]
;DaGwdf ;d]t ug'{ kg]{5 .
o; ;DaGwdf lgodfjnLsf] lgod !# df lgDg Joj:yf ul/Psf] 5 M

lgod !# M btf{ gDa/sf] k|of]uM P]gsf] bkmf !) sf] pkbkmf -^_ df plNnlvt
sf/f]af/x?sf cltl/Qm btf{ ePsf] JolQmn] cfkm\
\gf] btf{ gDj/sf] k|of]u
cfkm"n]
cfkmgf]
ug]{ sf/f]af/;+u ;DalGwt b]xfosf sfuhftx?df ;d]t ug'{ kg]{5MM
38

-s_

cfos/ ;DaGwL sfuhftdf,

-v_

a}+s tyf ljQLo ;+:yfx?df Jofkfl/s tyf cf}Bf]lus

k|of]hgsf] nflu
Ps nfv ?k}ofFeGbf a9L C[0fsf]
nflu lbOg] lgj]bg ;DaGwL sfuhftdf,

-u_

cfoft
cfoft tyf lgof{t ;DaGwL sfuhftdf .

#=!@ btf{ x'bfsf] cj:yfsf] df}Hbftdf lt/]sf] s/M

s/of]Uo sf/f]jf/df ;+nUg g/x]sf JolQm kl5 s/ nfUg] sf/f]jf/df ;+nUg ePdf jf
:j]lR5s ?kdf btf{ ePdf o:tf JolQm btf{ x'g cfp+bf pgLx?;+u s/ lt/]sf] j:t'
df}Hbftdf /x]sf] x'g ;Sb5 . s'g} JolQm;+u btf{sf] ;dodf df}Hbftdf /x]sf] j:t'sf]
cfoft tyf v/Lbdf lt/]sf] s/ sL ug{ kfpg] u/L ljz]if Joj:yf ul/Psf] 5 . o:tf]
;'ljwf k|fKt ug{ lgodfjnLsf] cg';"rL !^ adf]lhdsf] ljj/0f e/L ;f] ljj/0f;fy
df}Hbftdf /x]sf j:t' cfoft tyf vl/b ubf{ k|fKt ePsf cfoft;+u ;DalGwt eG;f/
k|1fkg kq nufotsf sfuhft / :yfgLo v/Lbsf s/ lahsx? ;+nUg u/L ;DalGwt
sfof{nodf btf{ u/fpg' kb{5 . o; ;DaGwL la:t[t Joj:yf o;} lgb]{lzsfsf] kl/R5]b
& df pNn]v ul/Psf] 5 .

#=!# 7]Ssf jf s/f/ ;DaGwL Joj:yfM

7]Ssf aGbf]a:t u/L j:t' jf ;]jfsf] vl/b ug]{ k|rng ;/sf/L lgsfo, ;fj{hlgs
;+3;+:yf jf cGo JolQmx?df /x]sf] kfOG5 . cfly{s sfo{ljlw P]g tyf lgodfjnL,
;fj{hlgs vl/b P]g tyf lgodfjnL, tyf cGo ljlgodx?n] ;/sf/L lgsfo tyf
;fj{hlgs ;+3;+:yfx?n] ljleGg j:t' jf ;]jf vl/b ubf{ ljleGg k|sf/sf 7]Ssf
aGbf]a:t ug'{ kg]{ clgjfo{ Joj:yf u/]sf] 5 . d"No clea[l4 s/ lgodfjnLn] ;/sf/L
lgsfo, ;fj{hlgs ;+3;+:yf jf btf{ ePsf] JolQmn] @) nfv ?k}of+ eGbf a9Lsf]
lgdf{0f jf cGo k|sf/sf] 7]Ssf k|bfg ubf{ jf ! nfv ?k}of+ eGbf a9Lsf] k/fdz{ ;]jf
nufotsf ;]jf k|fKt ubf{ btf{ ePsf JolQm;+u dfq ug'{ kg]{ Joj:yf u/]sf] 5 . o;
Joj:yfn] pko'{Qm lgsfo jf JolQmx?n] pko'{Qm adf]lhdsf] j:t' jf ;]jf k|fKt ubf{
d"No clea[l4 s/df btf{ gePsf] JolQm;+u k|fKt ug{ g;Sg] / To:tf] j:t' jf ;]jf
d"No clea[l4 s/df btf{ gePsf] JolQmn] pko'{Qm lgsfo jf JolQmnfO{ laqmL ug{ jf
39

cfk"lt{ ug{ g;Sg] cj:yfsf] l;h{gf u/]sf] 5 . o; ;DaGwdf lgodfjnLsf] lgod ^s

df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M

lgod ^sM 7]Ssf lbg] ;/sf/L lgsfo, ;fj{hlgs ;+3;+:yf jf btf{ ePsf] JolQmn]
cfkm"n] u/]sf] 7]Ssf ;Demf}
;Demf}tf / s/ e'QmfgLsf] hfgsf/L ;DalGwt cfGtl/s /fh:j
sfof{nodf lbO{ s/sf] e'QmfgL ;DalGwt 7]s]bf/nfO{ ug'{ kg]{5 . ;/sf/L lgsfo,
;fj{hlgs ;+3;+:yf jf btf{ ePsf] JolQmn] jflif{s aL;nfv ?k}of+eGbf a9Lsf]
7]Ssfk6[f lb+bf jf jflif{s Ps nfv ?k}of+eGbf a9Lsf] k/fdz{
k/fdz{ ;]jf ln+bf btf{ ePsf]
JolQm;+u dfq lbg' lng' kg]{5 .

#=!$ /f;g 7]Ssfsf] xsdf s/nfUg] d"NoM

;fdfGotof /f;g 7]Ssfsf] sf/f]af/ ug]{ JolQmx? d"No clea[l4 s/df btf{ ePsf
JolQmx? g} x'G5g\ . /f;g 7]Ssf cGtu{t cfk"lt{ ul/g] j:t'x?dWo] s]xL j:t' s/
5'6sf j:t' x'G5g\ eg] s]xL j:t'x? s/ nfUg] x'G5g\ . /f;g 7]Ssfdf s/ nfUg] / s/
5'6sf j:t'x?sf] ;+ld>0f /x]df b'a} k|sf/sf j:t'x?sf] s'n af]n saf]n c+snfO{ g}
s/ nfUg] d"No dflgg] x'+bf ;f] s'n /sddf g} d"No clea[l4 s/ c;'n / bflvnf
ug'{kb{5 .

#=!% ;+/rgf lgdf{0f ;DaGwL

;DaGwL ljz]if Joj:yfM
d"No clea[l4 s/df btf{ ePsf jf btf{ gePsf JolQmn] Joj;flos k|of]hgsf] nflu
krf; nfv ?k}of+eGbf a9L nfutsf] ejg, ckf6{d]06, ;lk+u sDKn]S; jf ljefun]
tf]s]sf] cGo o:t} k|sf/sf ;+/rgf lgdf{0f ubf{ btf{ ePsf] JolQmaf6 dfq u/fpg' kg]{
Joj:yf u/]sf] 5 . s/fwf/df a[l4 ug,]{ lgdf{0f sfo{nfO{ Jojl:yt ug]{ / s/df btf{
x'g pTk|]l/t ug]{ p2]Zon] of] ljz]if Joj:yf ul/Psf] xf] . pko'{Qm Joj:yf cg';f/
lgdf{0f sfo{ gu/fpg] JolQmnfO{ To:tf] lgdf{0f sfo{;+u ;DalGwt sf/f]af/df nfUg] s/
lgwf{/0f u/L c;'n pk/ ul/g]5 . o; ;DaGwdf P]gsf] bkmf *-#_ tyf lgodfjnLsf]
lgod ^v df b]xfo adf]lhdsf] Joj:yf ul/Psf] 5M

40

bkmf **-#_M Jofj;flos k|of]hgsf] nflu lgdf{0f ul/g] krf; nfv ?k}of+eGbf a9Lsf]
ejg jf ckf6{d]06 jf ;lku+ sDkn]S; jf ljefun] tf]s]sf o:t} k|sf/sf cGo
;+/rgf btf{ gePsf] JolQmaf6 lgdf{0f u/fPsf] eP tfklg To:tf] lgdf{0f btf{ ePsf]
JolQmaf6 u/fP ;/x dfgL s/ bflvnf ug'{ kg]{5 . To;/L bflvnf gu/]df ;f]
;+/rgfsf] :jfldTj /x]sf JolQmaf6 s/ lgwf{/0f u/L c;'n pk/ ul/g]5 .

lgod ^vMM s'g} JolQmn] Joj;flos k|of]hgsf] nflu

nflu krf; nfv ?k}of+eGbf a9L
nfutsf] ejg, ckf6{d]06, ;lk+u sDKn]S; jf ljefun] tf]s]sf] cGo o:t} k|sf/sf
;+/rgf lgdf{0f ubf{ btf{ ePsf] JolQmaf6 dfq u/fpg' kg]{5 .

#=!^ btf{ vf/]hL

btf{ eO{ s/of]Uo sf/f]af/df ;+nUg /x]sf] JolQmn] To:tf] sf/f]af/nfO{ lg/Gt/tf glbg
;Sb5 . o;} cj:yfnfO{ b[li6ut u/L P]gn] s]xL lglZrt cj:yfx?df btf{ ePsf
JolQmn] btf{ vf/]h ug]{ k|lqmof z'? ug{ ;Sg] jf s/ k|zf;gn] btf{ vf/]h ul/lbg
;Sg] Joj:yf u/]sf] 5 . btf{ vf/]hLsf] nflu cfj]bg ug{] JolQmn] tf]lsPsf] k|lqmof
k'/f u/L ;f] btf{ vf/]h x'g] cj:yf l;h{gf ePsf] ldltn] lt; lbgleq btf{ vf/]h x'g]
cj:yf v'nfO{ cg';"rL !! jdf]lhdsf] s/ ljj/0f tyf j'emfpg' kg]{ s/ /sd
j'emfPsf] k|df0f -a}+s ef}r/_ ;d]t ;+nUg /fvL ;DalGwt s/ clws[t ;dIf b/vf:t
lbg' kg]{5 . o;/L btf{ vf/]hLsf] b/vf:t k]z e};s]kl5 lghsf] ;f] cjlw;Ddsf]
sf/f]jf/sf] s/ k/LIf0f u/L ;f]af6 sfod ePsf] tyf To; cufl8 g} ;/sf/nfO{ ltg{
j'emfpg af+sL s'g} s/ jSof}tf eP ;f] ;d]t r'Qmf ul/;s] kl5 btf{ vf/]hLsf] k|lqmof
cufl8 j9fOG5 . o;/L btf{ vf/]hL ubf{ btf{ sfod /x]sf jvt s/bftfn] ltg{
j'emfpg kg{] s/sf] ;Dk"0f{ /sd r'Qmf u/]sf] x'g'kb{5 . ;fy} btf{ vf/]h x'g] ldltdf
df}Hbftdf /x]sf s/ nfUg] sf/f]af/;+u ;DjlGwt j:t' jf ;DklQx? eP ;f] klg
k|rlnt ahf/ d"Nodf ljqmL ePsf] dfgL s/ bflvnf ug{'k5{ .

41

#=!& btf{ vf/]hL ug{ ;Sg] cj:yfM

P]gn] tf]s]sf] cj:yfdf btf{ ePsf] JolQmsf] sf/f]jf/sf] btf{ vf/]hL s/ clws[tn] ug{
;Sg]5 . btf{ vf/]hL ug{ ;Sg] cj:yfx?sf ;DaGwdf P]gsf] bkmf !! sf] pkbkmf -!_
sf] b]xfosf v08x?df b]xfojdf]lhdsf] Joj:yf /x]sf] 5 M
-s_ ;+ul7t ;+:yf eP To:tf] ;+ul7t ;+:yf jGb, ljqmL jf x:tfGt/0f ePdf jf cGo
s'g} lsl;daf6 To:tf] ;+ul7t ;+:yfsf] cl:tTj sfod g/x]df .
pbfx/0f #=@
rfprfp ljqmL ljt/0f ug{] /~hg sDkgLn] cfgf] sf/f]jf/ aGb u/L sDkgLsf] btf{
vf/]h u/]sf] /x]5 . sDklg vf/]hL kl5 ;f] sDkgLsf] cl:tTj g} ;dfKt x'g] ePsf]n]
d"No clej[l4 s/df klg btf{ vf/]hLsf] nflu lgj]bg lbPsf] cj:yfdf 5fgaLg u/L
To;sf] btf{ vf/]hL ug{'k5{ . t/ ;f] sDkgLn] ul//x]sf] rfprfpsf] sf/f]jf/ 5f8L ;f]
sf] 7fp+df lrofsf] sf/f]jf/ u/]df eg] btf{ vf/]hL ug{' kb{}g .

-v_ JolQmut :jfldTj eP To:tf] :jfldTj ePsf]

ePsf] JolQmsf] d[To' ePdf,
JolQmut :jfldTjdf btf{ eO{ ;+rflnt sf/f]af/sf] xsdf dflnssf] d[To" ePdf
lghsf] btf{ vf/]h ug{'k5{ . ;f] sf/f]af/sf] ;+rfng d[tssf] xsjfnfn] ug{ rfx]df
kl5Nnf] dflnssf] gfpaf6 gofF btf{ ug{'k5{ .
pbfx/0f #=#
jfa'sf] d[To' eO{ lghn] ul//x]sf] sf/f]af/ lghsf] 5f]/fsf] gfp+df gfd;f/L eO{ cfPsf]
cj:yfdf ;f] sf/f]af/ afa'sf] gfp+af6 5f]/fsf] gfp+df x:tfGt/0f ePsf] dflgG5 . o;
cj:yfdf afa'sf] gfp+df /x]sf] sf/f]af/sf] btf{ vf/]h u/L 5f]/fsf] gfp+df gof+
sf/f]af/sf] ?kdf pQm sf/f]af/ 5'6[} btf{ ug{' k5{ . t/ 5f]/fsf] gfp+df klxn] g} s'g}
sf/f]af/ d"No clea[l4df btf{ /x]sf] ePdf ;f] sf/f]af/nfO{ gof+ btf{ gu/L ;flassf]
sf/f]af/sf] btf{ gDa/df g} sf/f]af/ yk ug'{kb{5 . k|fs[lts JolQmsf] d[To' ;+u} lghsf]
sfg'gL cl:tTj ;dfKt x'g] ePsf]n] o:tf] k|fjwfg ul/Psf] xf] .
42

-u_ ;fem]bf/L ;+:yf eP To:tf] ;fem]bf/L ;+:yf lj36g ePdf jf ;fem]bf/sf] d[To'
ePdf
;fem]bf/L kmd{df ;fem]bf/x?sf] lg0f{oadf]lhd btf{ vf/]h ug]{ k|lqmof z'? x'G5 .
;fem]bf/L ;Demf}tf k"0f{tofM vf/]h u/L kmd{ lj36g ePdf jf ;fem]bf/x?sf] d[To'
ePdf To:tf] ;fem]bf/L kmd{sf] cGTo ePsf] dfgL ;f] ;fem]bf/Lsf] btf{ vf/]h x'g]
Joj:yf P]gn] u/]sf] 5 . o;}u/L Psn :jfldTjdf ePsf] kmd{nfO{ ;fem]bf/Ldf
?kfGt/0f ePdf jf jf ;fem]bf/L kmd{ Psn :jfldTjsf] kmd{sf] ?kdf ?kfGt/0f ePsf]
cj:yfdf ;fljssf] :yfoL n]vf gDa/ vf/]h u/L gof+ :yfoL n]vf gDa/ lng' ug'{kb{5
.
-3_ btf{ ePsf JolQmn] s/ nfUg] sf/f]af/ ug{ 5f8]df,
s/nfUg] j:t'sf] sf/f]af/ ul//x]sf] JolQmn] s/of]Uo j:t'sf] sf/f]af/ ug{ 5f8]df jf
s/ s/ 5'6sf j:t'sf] dfq sf/f]af/ ug{ yfn]df lghsf] btf{ vf/]h ug{'k5{ . o:t} btf{
ePsf] JolQmn] Ps jif{df tf]lsPsf] y|];xf]N8 (Threshold) eGbf sd sf/f]af/ ug{
yfn]df To:tf] JolQmn] btf{ vf/]h ug{ rfx]df tf]lsPsf] k|lqmof k"/f u/L btf{ vf/]h
ug{ ;lsg]5 .
t/ :j]R5fn] cfgf] sf/f]af/ btf{ u/fPsf] ;fgf] sf/f]af/ ug{] Joj;foLn] btf{ u/fPsf]
ldltn] Psjif{ k'/f geP;Dd btf{ vf/]h ug{ kfp+b}g .
-_ nuftf/ Ps jif{ ;Dd z"Go ljj/0f lbg] jf ljj/0f g} glbO j;]sf s/bftf
ePdf,
s/of]Uo sf/f]jf/ gug]{ btf{jfn s/bftfsf] btf{ sfod /fvL /fVg' cf}lrTo 5}g . To:t}
s/bftfsf] xsdf ;d]t s/sf] cf}krfl/stf k"/f ug'{ / To; k|of]hgsf] nflu
cgfjZos nfut Joxf]g'{ kg]{ cj:yf /xg' plrt xf]Og . To;}n] btf{ ePsf t/
sf/f]jf/ gug]{ s/bftfnfO{ lglZrt ;dokl5 clgjfo{?kdf btf{ vf/]hL ul/lbg' plrt
x'G5 . To;}n] nuftf/ Ps jif{;Dd z"Go ljj/0f lbg] jf ljj/0f g} glbO{ j;]sf
s/bftfsf] sf/f]jf/ gePsf] dfgL vf/]h ug{ ;Sg] Joj:yf ul/Psf] 5 .
43

r= e"njz btf{ ePsf]df,

s/of]Uo sf/f]af/ gug]{ jf s/5'6 x'g] j:t' jf ;]jfsf] dfq sf/f]af/ ug{] s/bftf
e"njz btf{ ePdf To:tf s/bftfn] btf{ vf/]hLsf] nflu lgjb]g lbPdf jf cGo s'g}
dfWodaf6 s/ clws[tnfO{ ;f] s'/fsf] hfgsf/L k|fKt ePdf s/ clws[tn] ;f] sf] btf{
vf/]hL ug{ ;lsG5 . s/5'6sf] j:t' jf ;]jfsf] sf/f]af/df d"No clej[l4 s/ gnfUg]
ePsfn] To:tf] Joj;fo d"No clej[l4 s/df btf{ ug{ ;lsb}g .

#=!* df}Hbftdf /x]sf] j:t' laqmL ePsf] dflgg]M

btf{ vf/]hL x'bfsf jvt df}Hbftdf /x]sf] s/of]Uo j:t' tyf k"FhLut ;DklQsf] s/
s6[L jf s/ lkmtf{ lnO{;s]sf] cj:yf x'g ;S5 . To;}n] klxnf s/ s6[L ;'ljwf lnO{
;s]sf / btf{ vf/]hLsf] cj:yfdf df}Hbftdf /x]sf j:t' tyf k"FhLut ;DklQsf] jhf/
d"Nodf laqmL ePsf] dfgL s/ c;"n ug'k5{ . btf{ vf/]hLsf avt df}Hbftdf /x]sf]
j:t'df s/ c;"n ug]{ af/]df P]gsf] bkmf !! sf] pkbkmf -#_ n] lgDg Joj:yf u/]sf]
5.
bkmf !!!!-#_ M klxn] s/ sL ;'ljwf lnO{ ;s]sf j:t'x?dWo] btf{ vf/]h x'Fbfsf avt
afFsL /x]sf] df}Hbft -k"FhLut ;fdfg
;fdfg ;d]t_ nfO{ ahf/ d"Nodf cfk"lt{ u/]sf] dflgg]5
/ ;f] adf]lhd s/ lgwf{/0f u/L c;'n ul/g]5

:kli6s/0fM o; pkbkmfsf] k|of]hgsf] nflu k"FhLut ;fdfg eGgfn] s'g} ;DklQ jf

;DklQsf] s'g} efu / s/nfUg] sf/f]jf/df

k|of]u x'g] ;DklQnfO{ hgfpF5 .

pbfx/0f #=$
;'dg zdf{n] cfkm\gf] sf/f]jf/ d"No clej[l4 s/df btf{ u/L s/of]Uo j:t'sf] sf/f]jf/
ug{] u/]sf /x]5g\ . lghn] cfgf] sf/f]jf/sf] l;nl;nfdf Pp6f sf/ / 6f6f df]jfOn
uf8L ;d]t vl/b u/L s/ sL lnPsf /x]5g\ . lghn] 3/fo;L sf/0f ;f] sf/f]jf/ ug{
5f8]5g\ . ;f] ;dodf pgL;+u laqmL x'g af+sL /x]sf] s/of]Uo j:t' / sf/ ;d]t
b'O{j6f uf8L k'FhLut ;fdfg df}Hbftdf /x]5g . o:tf] cj:yfdf pQm s/of]Uo j:t' /
;jf/L ;fwg laqmL gePtf klg sf/f]jf/ ug{ 5f8]sfn] lghn] k|rlnt jhf/ d"Nodf
laqmL u/]sf] dfgL s/ lgwf{/0f u/L s/ c;'n ug{'kg{] x'G5 .
44

#=!( btf{ vf/]h ub}{df pGd'lQm gkfOg]M

btf{ vf/]h x'+b}df btf{ x'+bfsf] avt s'g} JolQmsf] gfddf sfod /x]sf] s/ bfloTj ltg'{
gkg]{ u/L P]gn] pGd'lQm lbPsf] 5}g . o; ;DjGwdf P]gsf] bkmf !! sf] pkbkmf -$_ n]
lgDg Joj:yf u/]sf] 5 M
bkmf !!-$_ M s/ nfUg] sf/fj] f/ xb+' f sg' } s/' f u/s
] f] jf gu/s
] f] sf/0fn] o; Pg]
+ L ePdf ;f] s/bftfsf] btf{ vf/h
] xb' d
} f To:tf]
adfl] hd ugk' g{] sfo{ tyf bfloTj afs
bfloTjsf] c;/af6 pGdl' Qm kfpg] 5g} .
pbfx/0f #=%
sg' } Ps s/bftfn] btf{ xb+' fsf avt lbj; ;Knfo;{ eGg] cfkl" ts
{ tfj{ f6 ?= %)
nfvsf] s/ofU] o ;fdfg v/Lb u/L pQm ;fdfg ljleGg JolQmnfO{ ?= ^) nfvdf
ljqmL u/s
] f] /x5
] . p;n] ;f] v/Lb tyf ljqmL bj' } gbv
] fO{ cGo sf/fj] f/sf] dfq
ljj/0f kz
] u/s
] f] /x5
] . kl5 p;n] sf/fj] f/ ug{ 5f8s
] f] sf/0f btf{ vf/h
] u/5
] .
z?' df s/ kz
| f;gnfO{ ;f] s/' fsf] hfgsf/L gePsf] sf/0f btf{ vf/h
] L eP5 . kl5
s/ kz
| f;gnfO{ lghn] u/s
] f] cGo sf/fj] f/sf] ;r
" gf kf| Kt eP5 . o:tf] cj:yfdf
btf{ vf/h
] L e;
} st] f klg btf{ xb' fsf jvt u/]sf] sf/fj] f/jf6 ;h
[ gf ePsf] s/
bfloTjf6 p;n] pGdl' Qm kfpbg} . btf{ vf/]hL e;
} st] f klg lgodfg;
' f/ s/ ltgk{' g{]
xG' 5 . kg' M s/ lgwf/{ 0f u/L s/ c;n
" ugk'{ b5{ .

45

kl/R5]b $
j:t' jf ;]jfsf] cfk"lt{
j:t' tyf ;]jfsf] laqmL, ljlgdo jf s'g} k|sf/n] :jfldTj x:tfGt/0f ug]{ sfo{ jf To;;DaGwL
cg'dlt lbg] jf 7]Ssf k6[f ug]{ sfo{nfO{ cfk"lt{ elgG5 . d"No clea[l4 s/ k|of]hgsf] nflu
s/of]Uo j:t' tyf ;]jfsf] cfk"lt{sf] :yfg tyf ;dosf] dxTjk"0f{ e"ldsf /x]sf] x'G5 . j:t'
tyf ;]jfsf] pTkfbg, lgdf{0f, laqmL, ljlgdo, x:tfGt/0f cflbdf cfk"lt{sf] :yfg / ;do
km/s km/s /x]sf] xg' ;S5 . s/of]Uo j:t' tyf ;]jfsf] cfk"lt{sf] :yfg g]kfn /fHo ePdf
d"No clea[l4 s/ P]g @)%@ cfslif{t x'G5 . j:t' tyf ;]jfsf] cfk"lt{ :yfg tyf ;dosf]
;DaGwdf k|:t't kl/R5]bdf JofVof ul/Psf] 5 .

$=! cfk"lt{sf] kl/efiffM

j:t' tyf ;]jfsf] laqmL, ljlgdo jf s'g} k|sf/n] :jfldTj jf k|of]uflwsf/ x:tfGt/0f
ug]{ sfo{nfO{ cfk"lt{ elgG5 . P]gsf] bkmf @-5_ n] cfk"lt{sf] ;DaGwdf b]xfo adf]lhd
kl/eflift u/]sf] 5M
bkmf @ -5_ M cfk"lt{ eGgfn] k|ltkmn lnO{ s'g} j:t' jf ;]jf laqmL, ljlgdo,
x:tfGt/0f ug]{ sfo{ jf tt\
\;DaGwL cg'dlt lbg] jf 7]Ssf k6[f ug]{ sfo{ ;Demg'
tt;DaGwL
;Demg' k5{ .
k|ltkmn eGgfn] j:t' jf ;]jfsf] cfk"lt{ ubf{ ;f]sf] d"No jfkt k|fKt x'g] d'b|f, j:t' jf
;]jf jf cGo s'g} :j?ksf] k|ltkmnnfO{ ;lDemg' kb{5 . s/of]Uo cfk"lt{ eP tfklg btf{
ePsf] jf btf{ x'g' kg]{ st{Ao ePsf] JolQmn] cfk"lt{ u/]sf] / ;f] cfk"lt{ jfkt k|ltkmn
k|fKt u/]sf] v08df dfq d"No clea[l4 s/ P]g cfslif{t x'G5 . s/of]Uo cfk"lt{sf]
kl/efiffdf lgDg tTjx? ;dfj]z ePsf x'G5g\ .
s= j:t' tyf ;]jfsf] vl/b laqmL ljlgdo jf xs x:tfGt/0f jf tt\ ;DaGwL cg'dlt
lbg] jf 7]Ssf k6[f ePsf] x'g'kb{5,
v= cfk"lt{ cfgf] If]qflwsf/ (Within own Jurisdiction) cGtu{t ePsf] x'g'
kb{5 . cyf{t o:tf] cfk"lt{ g]kfnleq ul/Psf] x'g'kb{5,
46

u= cfk"lt{ s'g} Joj;fo ;+rfng ug]{ l;nl;nfdf ul/Psf] x'g'kb{5,

3= cfk"lt{ s'g} s/ 5'6 x'g] cfk"lt{;+u ;DalGwt x'g' x'+b}g,
8= cfk"lt{ jfkt cfk"lt{stf{n] k|ltkmn k|fKt u/]sf] x'g'kb{5 .
pbfx/0f $=!
s'g} JolQmn] lrgLsf] laqmL lat/0f ub{5 eg] P]gsf] bkmf @-5_ adf]lhd To;nfO{
j:t'sf] cfk"lt{ elgG5 . o;} u/L s'g} JolQmn] z}lIfs k/fdz{ ;]jf pknAw u/fp+5
eg] To;nfO{ ;f]xL bkmf adf]lhd ;]jfsf] cfk"lt{ ePsf] dflgG5 . oL j:t' tyf ;]jfsf]
cfk"lt{ d"No clea[l4 s/df btf{ ePsf] JolQmn] u/]df d"No clea[l4 s/ cfslif{t
x'G5 eg] btf{ gePsf] JolQmn] u/]sf] /x]5 eg] d"No clea[l4 s/ cfslif{t x'+b}g . t/
tf]lsPsf] y|zxf]N8 -sf/faf/ l;df_ gf3]sf] ca:yfdf P]gsf] Aoa:yf cfsli{ft x'g
hfG5 .

$=@ e'QmfgLsf] abnfdf cfk"lt{ -Supplies against Payment_M

d"No clea[l4 s/ k|0ffnLdf k|ltkmn k|fKt ug]{ p2]Zon] cfk"lt{ ul/Psf ;a} j:t' tyf
;]jfnfO{ s/sf] bfo/fdf ;d]6]sf] x'G5 . ;fdfGotM s/of]Uo sf/f]af/ x'g k|ltkmn k|fKt
u/]sf]

x'g'

kb{5 . k|ltkmn h'g;'s} tl/sfaf6 hlxn] k|fKt u/] klg x'G5 . k|ltkmn gub jf lhG;L
jf cGo s'g} :j?kdf x'g ;Sb5 . k|ltkmn cu|Ld, tTsfn jf lanlDat?kdf k|fKt x'g
;Sb5 . t/ s;n] s;nfO{ s] cfk"lt{ u/] jfkt slt k|ltkmn k|fKt u/]sf] xf] ;f] s'/f
s/ k|of]hgsf] nflu dxTjk"0f{ x'G5 .
pbfx/0f $=@
/fd :6];g/L k;nn] Zofd :6];g/Laf6 ?= Ps nfvdf % j6f lk|G6/ vl/b u/]sf]
/x]5 . pQm % j6f lk|G6/sf] d"No jfkt /fd :6];g/Ln] Zofd :6];g/LnfO{ ;f] /sd
gub} e'Qmfg u/]df jf ;f] /sd a/fa/sf] cGo s'g} j:t' cfk"lt{ u/]df jf Zofd
:6];g/Laf6 k|fKt ug'{ kg]{ s'g} /sddf ldnfg u/]df /fd :6];g/Ln] pQm lk|G6/
jfktsf] k|ltkmn k|fKt u/]sf] / Zofd :6];g/Ln] vl/b jfktsf] e'QmfgL u/]sf] dflgG5

47

$=# cfk"lt{sf] :yfg / ;doM

d"No clea[l4 s/ uGtJo l;4fGt -Destination Principle_ df cfwfl/t /x]sf] 5 .
s/ nfUg] j:t' jf ;]jfsf] pkef]u g]kfn /fHoleq ePsf] 5 eg] To:tf] sf/f]af/df
d"No clea[l4 s/ cfslif{t x'G5 . ljb]zaf6 cfoft x'g] j:t' g]kfnsf] e"lddf k|j]z
u/]nuQ} eG;f/ cfslif{t ePem} d"No clea[l4 s/ klg cfslif{t x'G5 . j:t' s'g
:yfgdf pTkfbg eof] eGg] ljifo s/ k|of]hgsf] nflu Tolt dxTjk"0f{ x'+b}g, a? tL
j:t'xx? s;n] slxn] / sxf+ k|fKt u/]sf] jf pkef]u u/]sf] xf] eGg] ljifo a9L
dxTjk"0f{ x'G5 . cGt/f{li6o ;]jfsf] cfk"lt{ olsg ug]{ sfo{ lgs} sl7g x'g] ub{5 .
j:t'sf] sf/f]af/df h:tf] ;]jf cfk"lt{df cfk"lt{sf] :yfg / ;do olsg ug{ sl7gfO{
x'G5 . P]gsf] bkmf % cg';f/ b]xfosf] cj:yfdf x'g] j:t' tyf ;]jfx?sf] Jofkfl/s
cfk"lt{df d"No clea[l4 s/ cfslif{t x'G5M
s= g]kfn /fHoleq cfk"lt{ ePsf j:t' jf ;]jfdf,
v= g]kfn /fHoleq cfoft ul/Psf] j:t' jf ;]jfdf,
u= g]kfn
kfn /fHoaflx/ lgof{t ul/Psf] j:t' jf ;]jfdf
j:t' tyf ;]jfsf] cfk"lt{sf] :yfgsf] ;DaGwdf P]gsf] bkmf ^ df b]xfosf] Joj:yf
ul/Psf] 5 .
bkmf ^^-!_M o; P]g adf]lhd s/ lgwf{/0f / c;'n pk/ ug]{ k|of]hgsf] nflu s'g} j:t'
jf ;]jfsf] cfk"lt{ g]kfnleq jf aflx/ ePsf] s'/fsf] lgwf{/0f tf]lsPadf]lhd x'g]5 .
o;} u/L lgodfjnLsf] lgod !% df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M

lgod !%M j:t'sf] cfk"lt{sf] :yfgsf] lgwf{/0fM b]xfosf] :yfgnfO{ j:t'sf] cfk"lt{ ePsf]
:yfg dflgg]5M
-s_ laqmL u/L x:tfGt/0f ul/Psf] rn j:t'sf] cfk"lt{sf] :yfg hxf+ To:tf] j:t' laqmL
ul/Psf] jf x:tfGt/0f ul/Psf] 5 ;f]xL 7fpF,
pbfx/0f $=#
sf7df8f}+sf Ps tof/L kf];fssf yf]s laqm]tfn] wgu9Lsf] s'g} v'b|f Jofkf/LnfO{
48

kf];fs laqmL u/]sf] /x]5g\ . tof/L kf];fs s/ nfUg] j:t' xf] . pQm j:t'sf] laqmL
sf7df8f}+af6 ePsf] x'Fbf pQm j:t'sf] cfk"lt{sf] :yfg laqm]tfsf] sf/f]af/:yn x'G5

-v_ :jfldTj kl/jt{g ul/P klg :yfg kl/jt{g ug{ g;lsg] crn j:t'sf] ;DaGwdf
To:tf] j:t' /x]sf] 7fpF,
pbfx/0f $=$
la/f6gu/l:yt g]kfn la:s'6 pBf]unfO{ s'g} csf]{ sDkgLn] vl/b ug]{ u/]sf] /x]5 .
la/f6gu/df :yflkt pBf]usf] btf{ sf7df8f}l:yt sDkgL /lhi6f/sf] sfof{nodf /x]sf]
5 . pBf]u vl/b laqmL ;DaGwL ;Dk"0f{ sfg"gL sfo{jfxL sDkgL /lhi6f/sf] sfof{nodf
u/]sf] /x]5 . o:tf] cj:yfdf cfk"lt{sf] :yfg sf7df8f}+l:yt sDkgL /lhi6f/sf]
sfof{no geO{ la/f6gu/ l:yt pBf]usf] sf/f]jf/:yn g} x'G5 . pBf]u Psd'i6?kdf
laqmL ePsf] / pBf]unfO{ Ps crn j:t'sf] ?kdf dflgPsf] x'+bf ;f]xL :yfgnfO{
cfk"lt{sf] :yfg elgG5 .

-u_ cfoft ul/Psf] j:t'sf] ;DaGwdf To:tf] j:t' g]kfn clw/fHoleq cfoft ul/g]
g]kfn clw/fHosf] eG;f/laGb"
eG;f/laGb",
-3_ s'g} pTkfbs jf laqm]tfn] s'g} j:t' :jod\
:jod\ cfkm"nfO{ cfk"lt{ u/]df To:tf] j:t'sf]
pTkfbs jf laqm]tf /x]sf] :yfg .
pbfx/0f $=%
e}/xjfdf /x]sf] Ps kmnfd pBf]un] g]kfnu+hdf klg gofF sf/vfgf :yfkgf
u/]sf] /x]5 . g]kfnu+hdf :yfkgf e}/x]sf] sf/vfgfsf] nflu cfkm\g} pBf]uaf6 pTkflbt
58dWo] %)) lSj06n 58 k|of]u u/]5 . o:tf] cj:yfdf %)) lSj06n 58 cfk"lt{sf]
:yfg e}/xjfl:yt pBf]u x'G5 .

lgod !^ ;]jfsf] cfk"lt{ :yfgsf] lgwf{/0fM ;]jfsf] cfk"lt{ :yfg ;]jfaf6 nfe k|fKt
ug]{ 7fp+ x'g]5 .
49

pbfx/0f $=^
g]kfnsf Ps sfg"g Joj;foLn] hd{gLsf] s'g} Pp6f sfg"gL kmd{nfO{ s'g} k/fdz{ ;]jf
pknJw u/fPsf /x]5g\ . hd{gLdf /x]sf] sfg"gL kmd{n] To;sf] k|of]u cd]l/sfdf
y'gfdf /x]sf cfgf] kIfnfO{ y'gfd'Qm ug{sf] nflu u/]sf] 5 . o:tf] cj:yfdf k/fdz{
;]jfsf] cfk"lt{ :yfg s'g b]znfO{ dfGg] < g]kfn, hd{gL jf cd]l/sf < k|:t't
pbfx/0fdf g]kfnsf] sfg"g Joj;foLn] hd{gLdf ;]jf cfk"lt{ u/]sf, ;f] ;]jfsf] pkef]u
hd{gLsf] sfg"gL kmd{n] u/]sf] / ;f] ;]jf pkef]u u/] jfkt ;]jf z'Ns hd{gLaf6
g]kfndf e'QmfgL k7fOPsf] x'+bf ;]jfsf] cfk"lt{:yfg hd{gL xf] .
olb hd{gLsf] kmd{sf] ;xof]udf g]kfnL sfg"g Joj;foLn] cd]l/sfsf] sf/fuf/df /x]sf]
s}bLnfO{ ;f]em} sfg"gL ;]jf k|bfg u/]sf] / ;f]afkt cd]l/sfaf6 ;f]em} g]kfndf e'QmfgL
k|fKt ePsf] cj:yf ePdf cfk"lt{:yfg cd]l/sfnfO{ x'GYof] .

cfk"lt{sf] ;do lgwf{/0f ubf{ laz]iftM lahs hf/L ePsf], j:t' jf ;]jf u|x0f u/]sf] /
e'QmfgL u/]sf] ;donfO{ Wofg lbg'kb{5 . oL tLg cj:yfdWo] h'g klxn] 3l6t x'G5
To;nfO{ cfk"lt{sf] ;do dflgG5 . j:t' jf ;]jfsf] cfk"lt{sf] ;do lgwf{/0fsf]
;DaGwdf P]gsf] bkmf ^-@_ df Joj:yf ul/Psf] 5 .
bkmf ^^-@_ o; P]g adf]lhd s/ lgwf{/0f / c;'n pk/ ug]{ k|of]hgsf] nflu s'g} j:t'
jf ;]jfsf] cfk"lt{ b]xfosf] ;dodWo] h'g klxn] x'G5 ;f]xL ;dodf To:tf] j:t' jf
;]jfsf] cfk"lt{ ePsf] dflgg]5M
-s_ cfk"lt{stf{n] lahs hf/L u/]sf] avt,
-v_ j:t'sf] cfk"lt{sf]f] xsdf k|fksn] cfk"lt{stf{sf] sf/f]af/:ynaf6 j:t'
p7fPsf] jf u|x0f u/]sf] avt,
-u_ ;]jfsf] cfk"lt{sf] xsdf ;]jf k|bfg ePsf] avt,
:ki6Ls/0fM o; v08sf] k|of]hgsf] nflu b]xfosf cj:yfdf k|fKt u/]sf] dflgg]5M
-s_ slk/fO6\
\;, k]6]06, nfO;]G;, 6]8dfs{ / o:t} ;dfg
slk/fO6;,
;dfg k|s[ltsf clwsf/x?,
-v_ la1fkg ;]jf,
50

-u_

k|fljlws ;]jf, OlGhlgol/+u ;]jf, k|fljlws ;]jf k|bfg ug]{

cfk"lt{stf{sf] ;]jf, sfg"gL ;]jf, n]vf;DaGwL ;]jf, tYof+s tyf tYof+s

k|zf]wg ;]jf, ;"rgfsf] ;]jf / o:t} ;dfg k|s[ltsf] ;]jf,
-3_ pkbkmf -!_ sf] ;]jf k|k|bfg ubf{ jf s'g} bfloTj jf cg'aGwg :jLsf/ ubf{
jf ;f] cg'aGwgsf] cf+lzs jf k"0f{ c+zsf] cEof; ubf{ jf To:tf] clwsf/sf]
k|of]u u/L s'g} Jofj;flos lqmofsnfk ubf{ jf
-_ ;]km l8kf]lh6sf] ;'ljwfsf] sfo{ afx]s aLdf jf k"g{aLdfsf] ;]jf .
pko''{Qm v08 -u_ sf] :kli6s/0fdf plNnlvt ;]jfx? dWo] ;f] :kli6s/0fsf] v08 -s_
df plNnlvt ;]jfx?sf] xsdf ;f] ;]jf k|of]u ug]{ clwsf/ k|fKt u/]sf] avt jf To:tf]
clwsf/ jfkt e'QmfgL u/]sf] ;do dWo] h'g klxn] x'G5 ;f] ;dodf, v08 -v_ df
plNnlvt ;]jfsf] xsdf lj1fkg k|sfzg ePsf] jf ;f] jfktsf] lahs hf/L ePsf]
;do dWo] h'g klxn] x'G5 ;f] ;dodf, v08 -u_ / -8=_df plNnlvt ;]jfsf] xsdf
;f] ;]jf k|fKt ePsf] jf ;f] jfktsf] lahs hf/L ePsf] jf e'QmfgL k|fKt ePsf] ;do
dWo] h'g klxn] x'G5 ;f] ;dodf ;f] ;]jf cfk"lt{ ePsf] jf k|fKt ePsf] dflgg]5 .
-3_ cfk"lt{stf{n] j:t' jf ;]jfsf] k|ltkmn k|fKt u/sf] avt .
pbfx/0f $=&
dx]Gb|gu/sf lrof Jofkf/L >L uf]ljGb n]vsn] emfkfsf lrof pTkfbs >L gf/fo0f
/fha+zLnfO{ @)^^ kf}if @% ut] %)) lsnf]u|fd l;=l6=;L lrof dx]Gb|gu/ k7fO{ lbg
cg'/f]w u/]sf] /x]5 . >L n]vssf] cg'/f]wnfO{ :jLsf/ ub}{ >L /fha+zLn] @)^^ kf}if
@* ut] 9'jfgL ;]jfdfkm{t lrof+ / ;f]sf] ? $),))) d"Nosf] s/ lahs dx]Gb|gu/
k7fPsf] /x]5 . pQm lrof dx]Gb|gu/df df3 @ ut] k'u]5 / pQm lrofsf] e'QmfgL
@)^^ df3sf] @% ut] a}+sdfkm{t k7fPsf] /x]5 .
o:tf] cj:yfdf cfk"lt{sf] ;do @)^^ kf}if @* nfO{ dflgG5 . k|:t't pbfx/0fdf
lahs hf/L u/]sf], vl/bstf{n] j:t' u|x0f u/]sf] / d"No e'QmfgL u/]sf] ;do km/s
km/s /x]sf 5g\ . oL tLg ;dodWo] lahs hf/L u/]sf] lbg klxnf ePsf] x'+bf
cfk"lt{sf] ;do @)^^ kf}if @* x'G5 .

51

pbfx/0f
pbfx/0f $=*
dx]Gb|gu/sf lrof Jofkf/L >L uf]ljGb n]vsn] emfkfsf lrof pTkfbs >L gf/fo0f
/fha+zLnfO{ @)^^ kf}if @* ut] %)) lsnf]u|fd l;=l6=;L lrof dx]Gb|gu/ k7fO{ lbg
cg'/f]w u/]sf /x]5g\ . lrofsf] c8{/ ubf{ >L n]vsn] ? @),))) cu|Ld?kdf e'QmfgL
k7fO{ af+sL /sd lrof k|fKt ePkZrft\ lbg] ;xdlt u/]sf /x]5g\ . >L n]vssf]
cg'/f]wnfO{ :jLsf/ ub}{ >L /fha+zLn] @)^^ df3 @ ut] 9'jfgL ;]jfdfkm{t lrof / s/
lahs dx]Gb|gu/ k7fP . pQm lrof dx]Gb|gu/df df3 ^ ut] k'u]5 . k|:t't pbfx/0fdf
>L /fhj+zLn] lrofsf] cu|Ld e'QmfgL :j?k ? @),))) k|fKt u/]sf] ldlt cfk"lt{ ;do
x'G5 .
lahs hf/L u/]sf], vl/bstf{n] j:t' u|x0f u/]sf] / d"No e'QmfgL u/]sf] ;do km/s
km/s /x]sf]df e'QmfgL k|fKt ldlt klxnf ePsf]n] ;f] lbg cfk"lt{sf] ;do x'G5 .

pbfx/0f $=(
nf]s;]jf cfof]un] lghfdtL ;]jfsf] /f=k=t[tLo >]0fLsf] lj1fkg k|sfzg ug{ uf]/vfkq
;+:yfgnfO{ @)^^ sflt{s @% ut] cfOtaf/ kq n]vL ;f]xL lbg ;+:yfgdf btf{
u/fPsf] /x]5 . la1fkg;DaGwL ;"rgf a'waf/sf] c+sdf 5flkg] ePsf] x'+bf uf]/vfkqsf]
a'waf/ c+sdf pQm ;"rgf k|sflzt eP5 . la1fkg ;]jf a'waf/ k|bfg ePsf] x'+bf
P]gsf] bkmf ^ sf] pkbkmf # sf] v08-s_ adf]lhd ;fj{hlgs ;]jf kg]{ b]lvbf lahs
hf/L ubf{sf] ;donfO{ cfk'lt{sf] ;do dfGg' kg]{ x'G5 .
o;}u/L P]gdf s'g} j:t' jf ;]jf s'g ;dodf cfk"lt{ ePsf] xf] eGg] s'/f olsg ug]{
;DaGwdf b]xfosf] Joj:yf /x]sf] 5M
bkmf ^^-#_ pkbkmf -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg b]xfosf cj:yfx?df
b]xfo adf]lhdsf] ;donfO{ cfk"lt{ ;do dflg]g5M
-s_ lg/Gt/?kdf cfk"lt{ x'g] b"/;+rf/ ;]jf jf To:t} cGo ;fj{hlgs ;]jfx?sf] xsdf
lahs hf/L ubf{sf] ;do,

52

-v_ s/f/ adf]lhd ls:tfaGbL?kdf s'g} j:t' jf ;]jfsf] d"No PseGbf a9L lbgdf
cf+lzs?kdf e'QmfgL x'g] cj:yf ePsf]df e'QmfgL ePsf] jf s/f/df e'QmfgL ug'{
kg]{ eg]/ pNn]v ul/Psf] lbgdWo] h'g klxn] x'G5 ;f] ;do,
pbfx/0f $=!)
sf7df8f} Go'/f]8sf] :6f/ 6]lnlehg eGg] k;nn] ls:tfjGbL?kdf 6]lnlehg laqmL ug]{
u/]sf] /x]5 . ;f] kmd{sf] ls:tfaGbL sfo{qmdsf] nflu tof/ ul/Psf] ;Demf}tfkq
adf]lhd ? @) xhf/ d"Nosf] 6]lnlehg vl/b ug]{ JolQmn] z'?df $) k|ltzt /sd
cyf{t ? * xhf/ gub e'QmfgL ug'{ kg]{, To;kl5 dfl;s?kdf ? ! xhf/ / dfl;s !
k|ltztn] Jofh e'QmfgL ug'{ kg]{ /x]5 . ls:tfjGbL /sd k|To]s dlxgfsf] d;fGtleq
a'emfpg' kg]{ pNn]v ePsf] /x]5 . Ps pkef]Qmfn] ? @) xhf/ d"Nosf] Pp6f
6]lnlehg @)^^ kf}if & ut] ? * xhf/ gub e'QmfgL u/L dfly pNn]v ePsf] zt{df
vl/b u/]sf /x]5g\ . @)^^ df3 dlxgfsf] ? ! xhf/ / Jofh ls:tfaGbL /sd df3
d;fGtleq e'QmfgL k|fKt geO{ df3 / kmfu'g dlxgfsf] ls:tfaGbL /sd kmfu'gsf] %
ut] k|fKt ePsf] /x]5 . o:tf] cj:yfdf bkmf ^-#_-v_ adf]lhd df3 dlxgfsf] ;]jfsf]
cfk"lt{sf] ;do @)^^ df3 d;fGt / kmfu'g dlxgfsf] ;]jf cfk"lt{ ;do kmfu'g %
ut]nfO{ dflgG5 . df3 dlxgfsf] ls:tfaGbL /sd e'QmfgL ePsf] ;do -kmfu'g % ut]_
eGbf e'QmfgL ug'{ kg]{ egL ;Demf}tfdf pNn]v ePsf] ;do -df3d;fGt_ klxn] 5 .
kmfu'g dlxgfsf] ls:tfaGbL /sd ;f] dlxgfsf] d;fGtdf a'emfpg' kg]{ eP tfklg
pkef]Qmfn] cu|Ld?kdf kmfu'gsf] % ut] g} a'emfPsf] x'+bf ;f]xL lbgnfO{ cfk"lt{ ;do
dflgG5 .
-u_ o; P]gcGtu{t s/ s6[L ;'ljwf k|fKt gx'g] u/L k|of]u ePsf j:t' jf ;]jfsf]
xsdf To:tf] j:t' jf ;]jf k|of]u ePsf] ;do, .
pko'{Qmfg';f/ s'g} j:t' jf ;]jfsf] cfk"lt{ PseGbf a9L ;dodf cfk"lt{ x'g ;Sg]
cj:yf ljBdfg ePdf cfk"lt{sf] ;dosf] lgwf{/0f dxflgb]{zsn] tf]s] adf]lhd x'g]
Joj:yf P]gn] u/]sf] 5 .

53

-$_ s'g} sf/f]af/sf] cfk"lt{ ;dosf] avtsf] ;DaGwdf pkbkmf -@_ df plNnlvt
cj:yfx?dWo] Ps}k6s PseGbf a9L cj:yfx? nfu" x'g ;Sg] ePdf To:tf]
sf/f]af/df cfk"lt{sf] ;dosf]
;dosf] lgwf{/0f dxflgb]{zsn] j:t'ut cfwf/df tf]s]adf]lhd
x'g]5 .

$=$ cfoftsf] :yfg -Place of Importation_M

g]kfn /fHoleq cfoft ug]{ l;nl;nfdf s'g} cfoftstf{n] eG;f/ laGb"df cfoft
ul/Psf j:t' tyf ;]jfsf] k"0f{ ljj/0f, d"No, u'0f:t/ / kl/df0f;lxt 3f]if0ff u5{ eg]
To;nfO{ cfoftsf] :yfg elgG5 . o;/L cfoft u/L k|1fkgkqdfkm{t 3f]if0ff ul/Psf
j:t' tyf ;]jfnfO{ eG;f/ sfof{non] cfoftsf] ?kdf u0fgf u5{ . lgodfjnLsf] lgod
!%-u_ adf]lhd o:tf] cj:yfdf j:t'sf] cfk"lt{sf] :yfg eG;f/ laGb"nfO{ dflgG5 /
eG;f/ dx;"nsf] ;fy;fy} d"No clea[l4 s/ c;"n ul/G5 . cfofltt j:t'sf] xsdf
eG;f/ k|of]hgsf] nflu sfod u/]sf] d"Nodf eG;f/ sfof{non] c;'n ug]{ d"No
clea[l4 s/ afx]s cGo ;a} s/ z"Ns hf]8L x'g cfpg] /sdnfO{ s/of]Uo d"No
dflgG5 . eG;f/ sfof{non] s/of]Uo d"No sfod ubf{ cfoftstf{n] 3f]if0ff u/]sf]
j:t'sf] d"No, 9'jfgL vr{, aLdf lk|ldod, xjfO{ jf :yn oftfoft 9'jfgL ef8f, Ph]06
jf cGo s'g} JolQmnfO{ lbOg] sld;g, z'Ns, b:t'/ tyf eG;f/ dx;"n, cGtMz'Ns
cflb ;dfj]z ub{5 . eG;f/ sfof{non] sfod u/]sf] s/of]Uo d"Nodf !# k|ltztn]
d"No clea[l4 s/ c;'n ul/G5 .

$=% lgof{tsf] c:jLs[lt -Rejection of Export_M

g]kfndf pTkflbt j:t' tyf ;]jfnfO{ d'n'saflx/ laqmL, ljlgdo, x:tfGt/0f ug]{
sfo{nfO{ lgof{t jf lgsf;L eGg] ul/G5 . P]gsf] cg';"rL @ cg';f/ g]kfn /fHoaflx/
x'g] lgsf;L sf/f]jf/df z"Go b/n] s/ nfUb5 . g]kfnaf6 lgsf;L ePsf] j:t'nfO{
u'0f:t/ jf kl/df0fdf jf o:t} s'g} sf/0f hgfO{ ljb]zdf cjl:yt cfoftstf{n] tL
j:t' tyf ;]jf k|fKt ug{ jf a'em\g c:jLsf/ u/]sf] v08df pQm lgsf;L ePsf j:t'
tyf ;]jf k'gM g]kfn /fHoleq lkmtf{ cfpg ;S5 . o;/L lkmtf{ cfPsf j:t'nfO{ cfoft
ePsf] dfgL s/ c;'n ug]{ jf k"j{jt\ lgsf;LnfO{ c:jLsf/ ul/Psf] dfgL s/ c;'n
54

gug]{ eGg] k|Zg dxTjk"0f{ /x]sf] 5 . Ps k6s lgof{t e};s]sf] x'+bf tL j:t' tyf ;]jf
pTkfbg jf vl/b ubf{ ;fljsdf lt/]sf] s/ s/bftfn] s/ s6[L bfjL u/]sf] jf s/
lkmtf{ bfjL u/L lkmtf{ k|fKt ul/;s]sf] klg x'g ;Sb5 . t;y{ k'gM cfofltt jf
lab]zaf6 lkmtf{ e} cfPsf j:t'sf] ldnfg ug{ af+sL s'g} s/ gx'g klg ;Sb5 .
lgof{tsf] c:jLs[lt -Rejection of Export_ nfO{ lgof{t vf/]hL -Annulment of
Export_ sf] ?kdf Jojxf/ ug{sf] nflu pQm lgof{tstf{n] lab]zl:yt vl/bstf{n]

lgof{ltt j:t'nfO{ c:jLsf/ u/]sf] sf/0f / kof{Kt cfwf/ tyf ;f];+u ;DalGwt k|df0f
sfuhftx? k]z ug'{ kg]{

x'G5 . lgof{tstf{n] o:tf] k|df0f / sfuhft k]z ug{

g;s]df lkmtf{ x'g] j:t'nfO{ cfoft dfgL d"No clea[l4 s/ c;'n ug'{ kg]{ x'G5 . t/
o;/L lkmtf{ cfpg] j:t' jf ;]jfdf cfjZos kl/dfh{g u/L k'gM lgof{t ul/g] cj:yf
ljBdfg /x]df d"No clea[l4 s/ jfkt w/f}6L df+u ul/g]5 . s'g} s/bftfn] lgof{t
u/]sf] s'g} j:t' s'g} sf/0fn] lkmtf{ cfO{ eG;f/ laGb"df k}7f/L ;/x d"No clea[l4 s/
lt/]df jf ;f] j:t' k"gM lgof{t ug]{ egL w/f}6L /fv]sf] cj:yfdf ;f] j:t' k"gM lgof{t
gu/]df lgof{t u/]sf] j:t'df klxn] bfjL u/]sf] jf lkmtf{ lnPsf] s/ u0fgf u/L c;'n
pk/ ul/g]5 . o; ;DaGwdf P]gsf] bkmf @* sf] pkbkmf -!s_ Joj:yf ul/Psf] 5 .
bkmf @*@*-!s_M g]kfnleq pTkfbg ePsf] jf tof/ ePsf] dfnj:t'x? eG;f/
sfof{noaf6 lgsf;Lsf] k|lqmof k"/f eO;s]kl5 jf ljb]zdf k'lu;s]kl5 ;DalGwt
kf6L{n] lng c:jLsf/ u/L jf cGo sf/0fn] k"gM k}7f/L u/L NofO{ ;f]xL dfnj:t' k}7f/L
ePsf] # dlxgfleq lgsf;L ug]{ ePdf o;/L lkmtf{ Nof+pbfsf] avt nfUg] d"No
clea[l4 s/ w/f}6Ldf /fvL 5f8\
5f8g\ ;lsg]5 / To:tf] dfnj:t' k'gM lgsf;L ePkl5
pQm w/f}6L lkmtf{ lbOg]

5 . o;/L w/f}6Ldf /flvPsf] / lkmtf{ ul/Psf] /sdsf]

ljj/0f ;DalGwt eG;f/ sfof{non] cfGtl/s /fh:j ljefudf lbg' kg]{5 .

$=^ s/ 5'6sf] cfk"lt{M

d"No clea[l4 s/ k|0ffnLdf s/ k|of]hgsf] nflu cfk"lt{nfO{ b'O{ lsl;daf6 juL{s/0f
ul/Psf] 5 . klxnf], s/ nfUg] cfk"lt{ / csf]{ s/ gnfUg] cfk"lt{ . s/ nfUg] cfk"lt{nfO{
s/of]Uo cfk"lt{ elgG5 eg] s/ gnfUg] cfk"lt{nfO{ s/ 5'6sf] cfk"lt{ klg elgG5 .
s/fwf/ lj:tf/ ug{ / d"No clea[l4 s/nufot ;du| s/k|0ffnLsf] ;kmn
55

sfof{Gjogsf] nflu k|foM ;a} j:t' tyf ;]jfsf] pkef]unfO{ d"No clea[l4 s/sf]
bfo/fdf Nofpg' kb{5 eGg] ;}4flGts dfGotf /x]sf] kfOG5 . t/ klg cwf/e"t s[lif
pTkfbg Pjd\ cTofjZos j:t', s/ c;'nLdf l;h{gf x'g] k|zf;lgs hl6ntf,
c;'nLsf] nfut / cfly{s nfutnfO{ dWogh/ u/L s]xL j:t' tyf ;]jfdf s/ 5'6 lbg]
cGt/f{li6<o k|rng /xL cfPsf] 5 . g]kfndf klg s/ 5'6sf j:t' tyf ;]jfnfO{
kl/eflift ubf{ oxL l;4fGtaf6 clek|]l/t ePsf] b]lvG5 . d"No clea[l4 s/ P]g,
@)%@ sf] cg';"rL ! df plNnlvt j:t' tyf ;]jfx?df s/ 5'6 x'g] Joj:yf ul/Psf]
5 . s/ 5'6sf] cfk"lt{df s/bftfn] g t s/ ;+sng ug'{kb{5 g t cfk"lt{;+u ;Da4
vl/bdf lt/]sf] s'g} s/ s6[L bfjL ug{ ;S5 . P]gsf] bkmf % sf] pkbkmf -#_ df
o;;DaGwL Joj:yf ul/Psf] 5 .
bkmf %%-#_ Mpkbkmf
Mpkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg cg';"rL !

dfpNn]lvt

j:t' jf ;]jfx?sf] sf/f]af/df s/ nfUg] 5}g . ;fy} To:tf] j:t' jf ;]jfsf] vl/bdf
klxn] nfu]sf] s/ bkmf !& adf]lhd s6[L ug{ / bkmf @$ adf]lhd lkmtf{ lng kfOg]
5}g .
pbfx/0f $=!!
P]gsf] cg';"rL ! sf] ;d"x & adf]lhd k':ts / To:sf] d'b|0fnfO ;d]t s/ 5'6sf]
j:t' egL kl/eflift ul/Psf] /x]5 . k':tssf] vl/b tyf laqmLdf d"No clea[l4 s/
nfUb}g . k':ts tof/ ubf{ sfuh, d;L, d'b|0f sfo{ cfjZos kb{5 . cg';"rL ! df
sfuh / d;LnfO{ ;dfj]z gul/Psf] x'+bf oL j:t' tyf ;]jfsf] vl/b ubf{ P]gsf]
bkmf %-!_ adf]lhd s/ nfUb5 . k':ts 5kfO{ ubf{ oL j:t' tyf ;]jf vl/b cfjZos
x'g] ePsfn] o:tf] vl/bdf d"No clea[l4 s/ lt/]sf] x'G5 . s'g} j:t' jf ;]jfsf] laqmL
ubf{ d"No clea[l4 s/ ;+sng ug{ ;lsb}g eg] tL j:t'sf] vl/b jf pTkfbg jf
k}7f/Ldf lt/]sf] d"No clea[l4 s/ s6[L ug{ jf s/lkmtf{ bfjL ug{ kfOb}g . t;y{
k':ts k|sfzg u/L laqmL ljt/0f ug]{ JolQmn] k':ts laqmL ubf{ s/ c;'n ug{ gkg]{
x'+bf k':ts 5kfO{ ug]{ k|of]hgsf] nflu vl/b u/]sf sfuh, d;L h:tf j:t'df lt/]sf]
s/ s6[L ug{ kfpFb}g .

56

cg';"rL ! df pNn]v ePsf a:t' tyf ;]jfx?dWo] k}7f/L x'g] j:t'sf] xsdf eG;f/
b/aGbLsf] ;+s]t gDa/ ls6fg ug]{ clwsf/ ljefudf /x]sf] 5 . ;f] Joj:yfnfO{ s/
5'6sf] cg';"rLsf] b|i6Jon] klg k|i6 u/]sf] 5 .

$=& j:t'sf] cfk"lt{M

j:t'sf] cfk"lt{ eGgfn] j:t'sf] laqmL, ljlgdo jf :jfldTj x:tfGt/0fnfO{ a'lemG5 .
o;n] dflnssf] x}l;otaf6 j:t'sf] lg;u{ ug{ ;Sg] clwsf/sf] x:tfGt/0fnfO{
hgfp+b5 . j:t'nfO{ kl/eflift ubf{ o;n] ;a} d"t{, cd"t{, j}olQms jf jf:tljs
(Personal & Real) ;DklQnfO{ ;d]6]sf] x'G5 . h;cGtu{t Jofkfl/s df}Hbft,
k"+hLut ;fdfu|L, ejg h:tf l:y/ ;DklQ ;d]t kb{5g\ . j:t'sf] cfk"lt{ x'gsf] nflu
lgDg cj:yf ljBdfg /x]sf] x'g'kb{5M
s= s'g} ;DklQsf] lg;u{ ug{ ;Sg] clwsf/sf] x:tfGt/0f ePsf],
v= ls:tfaGbLdf ul/Psf] s'g} j:t'sf] laqmL .
d"No clea[l4 s/ P]g, @)%@ n] j:t'sf] ;DaGwdf b]xfoadf]lhdsf] kl/efiff lbPsf] 5M
bkmf @@-_ M j:t' eGgfn] rn jf crn b'a} lsl;dsf] ;DklQ ;Demg' k5{ .

$=* :jMcfk"lt{ -Self Supply_M

d"No clea[l4 s/ k|of]hgsf] nflu :jMcfk""lt{ eGgfn] laqmL k|of]hgsf] nflu vl/b jf
pTkfbg ul/Psf] j:t' jf ;]jf cfkm}n] cfkm\gf] Joj;flos k|of]hgsf] nflu k|of]u ug]{
sfo{nfO{ hgfp+5 . :jM cfk"lt{df ;d]t d"No clea[l4 s/ lahs hf/L u/L d"No
clea[l4 s/ c;'n ug'{kb{5 . To;/L lahs hf/L u/L c;'n ul/Psf] s/ P]gsf] bkmf
!& adf]lhd s/ s6[L ug{ eg] kfOG5 . pko'{Qm Joj:yf cg';f/ o:tf] sf/f]af/sf] s/
c;/ z"Go x'g] eP tfklg s/of]Uo sf/f]af/ ug]{ JolQmn] lahs hf/L gu/L s'g} klg
s/of]Uo cfk"lt{ ug{ P]gn] k|ltaGw nufPsf] sf/0fn] :jMcfk"lt{df ;d]t lahs hf/L
ug'{ kg]{ Joj:yf ul/Psf] xf] . t/ 3/fo;L jf JolQmut k|of]hgsf] nflu To:tf] j:t'
jf ;]jf k|of]u ul/Psf] eP s/ s6[L bfjL ug{ kfOg]5}g .

57

pbfx/0f $=!@
l;of ;/fjuLn]] KnfOp8 Jofkf/ ubf{] /x]5 . ;f] Joj;fo d"No clea[l4 s/df btf{
/x]sf] /x]5 . l;of ;/fjuLn] Jofj;flos k|of]hgsf] nflu s]xL kmlg{r/ agfpg Ps
xhf/ :Sjfo/ lkm6 KnfO{p8 k|of]u u/]sf /x]5g\ . pQm KnfOp8 lghn] cfkm\g}
Joj;flos k|of]hgsf] nflu k|of]u u/]sf] eP tfklg pQm kl/df0fsf] KnfOp8 lghn]
cfkm}nfO{ laqmL u/]sf] dfgL s/ lahs hf/L u/L s/ c;'n ug'{kb{5 . lghn] hf/L
u/]sf] To:tf] lahsaf6 lt/]sf] s/ bkmf !& adf]lhd s/of]Uo vl/bdf lt/]sf] s/ ;/x
s/ s6[L bfjL ug{ kfp+5 .
3/]n' jf j}olQms pkef]usf] nflu vl/b ul/Psf pkef]Uo jf k"+hLut j:t'nfO{ :jM
cfk"lt{ dflgb}g . Ps k|fs[lts JolQmsf] lghL JolQmTj -Private Personality_ /
s/of]Uo JolQmTj -Taxable Personality_ /x]sf] x'G5 . JolQmut k|of]hgsf] nflu
vl/b ul/Psf / s/ nfUg] sf/f]af/df k|of]u gePsf j:t' jf ;]jfdf lt/]sf] s/ P]gsf]
bkmf !& adf]lhd s/ s6[L ug{ kfOb}g . olb lghL k|of]hgsf] nflu ul/Psf] o:tf]
vl/bdf lt/]sf] s/ s6[L bfjL ul/Psf] eP s/ clws[tn] P]gsf] bkmf @) -!_ -3_
adf]lhd s/ lgwf{/0f ug'{kb{5 .

$=( ldl>t cfk"lt{M

ldl>t cfk"lt{df ljleGg yl/sf j:t' tyf ;]jfsf] ;+ld>0f /x]sf] x'G5 . ldl>t
cfk"lt{df d'Vo cfk"lt{ j:t'sf] xf] jf ;]jfsf] xf] eGg] ljifodf :ki6 x'g'kb{5 . d'Vo
cfk"lt{;+u ;DalGwt ;;fgf] ;Da4 -incidental to main supply_ cfk"lt{nfO{ d'Vo
cfk"lt{sf] Ps efusf] ?kdf :jLsf/ ug'{ k5{ . slxn]sf+xL Psn k|ltkmn ePsf] ldl>t
cfk"lt{df j:t'sf] cfk"lt{ xf] jf ;]jfsf] cfk"lt{ xf] egL lgSof}{n ug{ lljwf x'g ;Sb5 .
o:tf] bl' awfhgs cj:yfdf cfk"lt{ aGbf]a:tdf s] s:tf k|fjwfgx? pNn]v ul/Psf
5g\ ;f] ljifosf] 5fglag ug'{kb{5 . olb s'g} Ps j:t'sf] cfk"lt{ ul/b}5 / ;f] cfk"lt{
ug]{ l;nl;nfdf cGo ;;fgf ;]jfsf] cfk"lt{ klg ul/Psf] /x]5 eg] j:t' jf ;]jfsf]
cfk"lt{nfO{ g5'fO{ To:tf ;Da4 ;]jfnfO{ d'Vo cfk'lt{l;t cfj4 ul/g' kb{5 . lsgsL
tL ;;fgf ;]jflagf d'Vo j:t' jf ;]jfsf] cfk"lt{ k"0f{ x+'b}g .

58

pbfx/0f $=!#
uf]/vf lj:s'6 pBf]un] lj:s'6 pTkfbg ug{ cfjZos kg]{ Pp6f h]g]/]6/ pBf]u;Dd
NofO{ h8fg;d]t ug]{ u/L s'g} cfk"lt{stf{l;t cfk"lt{ aGbf]a:t u/]sf] /x]5 . o;
cfk"lt{leq h]g]/]6/, pBf]u kl/;/;Ddsf] 9'jfgL tyf h8fg h:tf j:t' tyf ;]jfsf]
;ld>0f /x]sf] /x]5 . s/ k|of]hgsf] nflu cfk"lt{stf{n] h]g]/]6/, h]g]/]6/sf] 9'jfgL /
h8fg sfo{ v08Ls/0f u/L cnu cnu lahs hf/L ug{ ldNb}g . h]g]/]6/ ;+u}
pknAw u/fOPsf ;]jfx? h]g]/]6/ laqmL;+u ;DalGwt /x]sf 5g\ . h]g]/]6/sf] 9'jfgL /
h8fg sfo{ h]g]/]6/sf] cfk"lt{;+u;+u ;Da4 -incidental_ ;]jfsf] cfk"lt{ ePsf] dfgL
o;nfO{ Psd'i6?kdf lahs hf/L u/L ;Dk"0f{ /sddf s/ c;'n ug'{kb{5 .
cfoftsf] ;DaGwdf klg oxL lgod cfslif{t x'G5 . j:t'sf] cfoft;+u ;Da4 9'jfgL,
;fdfg nf]8cgnf]8, uf]bfd ef8f nufot cGo ljleGg ;~rfng nfutnfO{ d'Vo
j:t'sf] d"Nodf hf]8]/ s/ c;'n ug'{kb{5 .
pbfx/0f $=!$
cfGtl/s /fh:j ljefun] ljefu tyf cGtu{tsf sfof{nosf] ;+u7g tyf Joj:yfkg
cWoog -Organization and Management Study_ u/L # dlxgfleq /fo ;'emfj
;lxtsf] k|ltj]bg k]z ug{ s'g} Joj:yfkg lj1;+u ;Demf}tf u/]sf] /x]5 . pQm
cWoogsf] nflu to ePsf] sfof{b]z -Terms of Reference_ adf]lhdsf] sfo{
;Dkfbg u/]df % nfv ?k}of+ e'QmfgL lbg] ;xdtL ePsf] /x]5 . o:tf] cj:yfdf
cfGtl/s /fh:j ljefun] Joj:yfkg lj1af6 Psd'i6?kdf ?= % nfvsf] ;]jf vl/b
ul//x]sf] 5 . Joj:yfkg lj1 d"No clea[l4 s/ k|of]hgsf] nflu btf{ ePsf] JolQm
ePsf] x'+bf ljefun] e'QmfgL lb+bf s'n d"Nodf s/ ;lxt e'QmfgL ug'{kb{5 .
Joj:yfkg lj1n] cfkm\gf] cWoogsf] qmddf u/]sf] e|d0f vr{, :6]zg/L vr{, Nofk6k
vl/b, 5nkmn / cGt/lqmof ug{ xf]6]n ef8f / cfkm\gf] ;]jf z'Ns cflb v08Ls[t
u/L cnu cnu lahs agfO{ cfkm\gf] ;]jf z'NsnfO{ dfq s/of]Uo sf/f]af/ hgfO{ ;f]
z'Nsdf dfq s/ ;+sng ug{ x'+b}g . pQm lj1n] cWoogsf] qmddf u/]sf] vr{df
lt/]sf] s/ P]gsf] bkmf !& adf]lhd s6[L bfjL ug{ ;Sb5g\ .

59

$=!) cfk"
cfk"lt{ ePsf] dflgg] -Deemed Supply_ cj:yfx?M
j:t'sf] cfk"lt{sf] xsdf cfk"lt{stf{n] lahs hf/L u/]sf] avt jf k|ltkmn k|fKt u/]sf]
avt, k|fksn] sf/f]af/:ynaf6 j:t' p7fPsf] jf u|x0f u/]sf] avtdWo] h'g klxn]
x'G5 ;f]xL ;dodf j:t'sf] cfk"lt{ ePsf] dflgG5 . o;}u/L ;]jfsf] cfk"lt{sf] xsdf
;]jf k|bfg ePsf] avtnfO{ cfk"lt{sf] ;do dflgG5 . t/ slxn]sf+xL pko'{Qm
cj:yfx? k|ToIf?kdf ljBdfg x'+b}gg\ . o; cj:yfdf klg j:t' jf ;]jf cfk"lt{ ePsf]
dflgg] -Deemed Supply_ Joj:yf P]gn] u/]sf] 5 .

k|ToIf?kdf cfk"lt{ ePsf]

cj:yf gx'g] t/ s'g} s/bftfn] u/]sf] s'g} sfo{n] s/ k|of]hgsf nflu cfk"lt{ ePsf]
dfGg' kg]{ P]gn] lglb{i6 u/]sf cj:yf ljBdfg /x]df To:tf cj:yfnfO{ cfwf/sf] ?kdf
lnO{ To:tf] sfo{nfO{ cfk"lt{ dfGg'kb{5 .
Jojf;flos k|of]hgsf] nflu vl/b ePsf j:t' tyf ;]jfnfO{{ :jMk|of]hg jf :jM
pkef]udf k|of]u u/]df, vl/b ul/Psf j:t' tyf ;]jf s/of]Uo sf/f]af/df k|of]u ePsf]
gkfOPdf, x'g' kg]{ eGbf 36L df}Hbft /x]sf] ePdf, s/ s6[L lnPsf] j:t' s/of]Uo
sf/f]af/df k|of]u x'g 5f8]df, btf{ vf/]hLsf avt s/of]Uo j:t'sf] df}Hbft /x]df
To;nfO{ cfk"lt{ dfgL s/f/f]k0f ug'{kb{5 . o; ;DaGwdf P]gsf] bkmf !!-#_, bkmf !&$_, lgodfjnLsf] lgod $)-!_ ;d]t ljleGg Joj:yf ul/Psf] 5 .
pbfx/0f $=!%
>L e"jg a|b;{n] Pr kL a|f08sf Nofk6s sDKo'6/ cfoft ug{] u/]sf] /x]5 . cfly{s
jif{ @)^%.^^ df :yfkgf ul/Psf] pQm kmd{n] ;f] cly{s jif{df HP 6530s a|f08sf
s'n %)) yfg Nofk6k k}7f/L u/]sf] /x]5 . ;f] cfly{s jif{ el/df $%) j6f Nofk6k
laqmL u/]sf] clen]vaf6 b]lvP5 . @)^^ ;fn >fj0f ! ut] ;DalGwt cfGtl/s
/fh:j sfof{non] pQm kmd{sf] sf/f]af/:yndf e|d0f u/L df}Hbftsf] ef}lts k/LIf0f
ubf{ !) j6f Nofk6k dfq df}Hbftdf /x]sf] kfOP5 . s/bftfn] $) yfg Nofk6k
df}Hbftdf Go"g ePsf] :jLsf/ u/]5 . o:tf] cj:yfdf P]gsf] bkmf @) -!_ -h_ tyf
lgodfjnLsf] lgod $) -!_ / -@_ adf]lhd df}Hbftdf gk'u ePsf $) yfg Nofk6k
k|rlnt ahf/ d"Nodf laqmL ePsf] dfgL s/ lgwf{/0f ug'{kb{5 .

60

o;}u/L cfuhgL, rf]/L, b'3{6gf, 6'6km'6 jf Wj+zfTds ultljlwsf] sf/0fn] xfgL

gf]S;fgL ePsf] sf/0fn] s'g} j:t' s/of]Uo sf/f]af/df k|of]u gePdf jf Go'g d"Nodf
laqmL ug'{ kg]{ cj:yf l;h{gf ePdf To:tf] j:t'df lt/]sf] s/ s6[L kfp+g
lgodfjnLsf] lgod #(s adf]lhd s/bftfn] ;DalGwt sfof{nodf lgj]bg lbg' kb{5 .
pko'{Qm Joj:yf cg';f/ lgjb]g glbPdf gf]S;fgL ePsf] j:t'nfO{ klg ahf/ d"Nodf
laqmL ePsf] jf cfk"lt{ ePsf] dfgL s/ lgwf{/0f ug'{kb{5 .

$=!! ;Da4 kIfx?aLrsf] cfk"lt{M

olb ;Da4 kIfx?aLr s'g} j:t' jf ;]jfsf] cfk"lt{ ePsf] 5 / olb qm]tf d"No clea[l4
s/df btf{ ePsf] 5}g / cfk"lt{ jfkt k|fKt x'g] k|ltkmn :jtGq ahf/ d"No -Arms
length Price) eGbf Go'g /x]sf] 5 eg] o:tf] ;Da4 kIfx?aLrsf] s/of]Uo cfk"lt{df

s/ ;+sng ubf{ :j:Yo ahf/ d"Nosf] lgod cfslif{t x'G5 . o:tf] lgod vf;u/L
btf{jfn\ s/bftfn] cfkm\gf] s/ bfloTj a]btf{jfn\ JolQmdf ;fg{ glbg / s/ r'xfj6
ug]{ k|a[lQnfO{ lgoGq0f ug{ nfu' ul/G5 .

$=!@ laQLo kf (Finance Lease)M

laQLo k6[f cfly{s?kn] ;zt{ laqmL xf] . o;df laqmL ;/x dfgL s/ ;+sng ug'{
k5{ . laQLo kf pwf/f]df laqmL u/] ;/x x'G5 . s'g} j:t' laQLo k6[f cGtu{t laqmL
ul/Psf] cj:yfdf ;f]xL avt To;/L k6[fdf lbOPsf] ;DklQsf] s'n d"Nodf s/ lahs
hf/L ug'{kb{5 . o;df kf lbg] (Lessor) n] kfdf laqmL ePsf] ;DklQx?sf]
:jfldTjsf ;a} kmfO{bfx? (Benefits) / hf]lvdx? (Risks) kf lng] (Lessee) nfO{
x:tfGt/0f u/L ;s]sf] x'G5, s]jn sfg"gL ?kdf ;DklQx? x:tfGt/0f x'g dfq afFsL
/xG5 .
laQLo k6[f cGtu{t a}+s tyf cGo laQLo ;+:yfx?n] vl/bstf{sf] tkm{af6
cfk"lt{stf{nfO{ d"No e'QmfgL u/L j:t'sf] :jfldTj cfkm\gf] gfp+df /fvL pkef]u jf
k|of]usf] clwsf/ vl/bstf{nfO{ g} lbg] ub{5g\ . vl/bstf{n] ls:tfaGbL?kdf a}s tyf
laQLo ;+:yfx?nfO{ /sd e'QmfgL ub{5g\ . ;jf/L ;fwg, cfjf;u[x, Joj;flos
sDKn]S; cflb vl/b ug]{ sf/f]af/nfO{ pbfx/0fsf] ?kdf lng ;lsG5 . o;/L vl/b
61

ul/Psf k"+hLut ;DklQsf] pkef]u cfo cfh{g tyf dd{t ;Def/ / hf]lvd axg cflb
;a} vl/bstf{n] lnPsf] x'G5 .

pbfx/0f $=!^
>L ls/0f l8i6LJo'6;{n] rfprfpsf] yf]s Jofkf/ ug{] u/]sf] /x]5 . pQm kmd{ d"No
clea[l4 s/df btf{ /x]5 . k|f]k|fO6/ ls/0fn] 8]lne/L Eofg vl/b ug{ nIdL a}+s
;'s]wf/faf6 ? !) nfv C0f lnPsf /x]5g\ . 8]lne/L Eofgsf] ;Dk"0f{ d"No nIdL
a}+sn] e'QmfgL lbO{ C0f r'Qmf geP;Dd ;f] 8]lne/L Eofgsf] :jfldTj cfkm\g} gfp+df
/fv]sf] /x]5 . a+}s tyf ls/0faLr dfl;s ? @% xhf/ / Jofh;lxtsf] ls:tf ltg]{
;Demf}tf ePsf] 5 .
>L ls/0f l8i6LJo'6;{n] Jofj;flos k|of]hgsf] nflu vl/b u/]sf] 8]lne/L Eofgsf]
:jfldTj cfkm\gf] gfp+df geP klg pQm Eofgsf] k|of]u s/of]Uo sf/f]af/df ePsf]
x'+bf vl/bdf lt/]sf] ? ! nfv #) xhf/ d"No clea'l4 s/ P]gsf] bkmf !&-%s_
adf]lhd s/ s6[L bfjL ug{ ;S5g\ .

$=!# ;+rfng kf (Operating Lease):

;+rfng k6[f -Operating Lease_ eGgfn] s'g} JolQmn] cfkm\gf] :jfldTjdf /x]sf] rn
jf crn ;DklQ s'g} lglZrt cjlwsf] nflu lglZrt\ ;]jf z'Ns e'QmfgL k|fKt ug]{
u/L cGo JolQmnfO{ k|of]uflwsf/ x:tfGt/0f ug]{ sfo{nfO{ a'lemG5 . ;+rfng k6[fdf
;+nUg JolQmx?aLr cfk;L ;xdlt u/L k6[fdf lbOPsf] ;DklQ k|of]u ug{ lbg] / lng]
ljifodf s]xL zt{x? lgwf{/0f ul/Psf] x'G5 . ;+rfng k6[fdf ;DklQ cfk"lt{ ubf{ kf
lbg] (Lessor) sf] cfly{s / sfg"gL clwsf/ oyfjt\ /xG5 . kfdf ;DklQ lng]
k6[fwf/s (Lessee) nfO{ To; ;DklQsf] pkef]u u/]jfkt cfjlws ?kdf ;]jf z'Ns
jf ef8f jfkt /sd e'QmfgL ug{] bfloTj l;h{gf x'G5 . ;+rfng k6[f cGtu{t cfk"lt{
ul/Psf] ;DklQsf] ;DaGwdf s/ k|of]hgsf] nflu s'g} s/of]Uo j:t' cfk"lt{ ePsf]
dflgb}g . o:tf] cj:yfdf ;]jfsf] cfk"lt{ ePsf] dflgG5 . ;+rfng k6[f cGtu{t cfk"lt{
ul/Psf] ;DklQsf] k6[f lbg] / lng] JolQmx?aLr :jfldTjsf] clwsf/ -Right to
ownership_ kl/jt{g ePsf] x'+b}g, lgoGq0f jf ef]u rngsf] clwsf/ -Right to
62

Possession_ dfq kl/jt{g ePsf] x'G5 . o;/L x'g] cfk"lt{ aGbf]a:tdf ;DklQsf]

dflns (Lessor) nfO{ k6[fwf/s (Lessee) n] cfjlws ?kdf zt{gfdfdf pNn]v eP

adf]lhdsf] ;]jf z'Ns e'QmfgL ug]{ ub{5 . o;/L ;]jf z'Nssf] ?kdf k|fKt /sd a/fa/
;]jfsf] cfk"lt{ ePsf] dfgL d"No clea[l4 s/df btf{ ePsf] / cg';"rL ! df pNn]v
gePsf] eP ;f] k6[f lbg] (Lessor) n] s/ c;'n ug'{kb{5 . k6[fwf/s (Lessee) klg
d"No clea[l4 s/df btf{ ePsf] JolQm eP P]gsf] bkmf !& adf]lhd s/ s6[L bfjL ug{
;Sb5 .
s'g} cd's ;DklQ dfq ;+rfng k6[f cGtu{t -Dry Lease_ k|of]u ug{ lbPsf] eP
;f]sf] ;]jf z'Ns dfq s/of]Uo sf/f]af/sf] ?kdf dfgL s/ c;'n ug' kb{5 . t/ cd's
;DklQsf] ;fy;fy} ;f];+u ;DalGwt cGo ;]jfx? klg ;+rfng k6[f cGtu{t -Wet
Lease_ cfk"lt{ ePsf] eP To:tf] ;]jf z'Ns;d]tsf] Psd'i6 /sddf d"No clea[l4

s/ cfslif{t x'G5 . ;+rfng k6[f cGtu{t cfk"lt{ ul/Psf ;DklQx?nfO{ oyfjt jf

rfn' cj:yfdf /fVg cfjlws ?kdf ul/g] dd{t ;Def/ cflbsf] vr{ olb k6[f lbg] lessor_ n] u/L ;f] jfktsf] /sd k6[fwf/s -Lessee_ af6 k|fKt ug]{ u/]df ;f] dd{t

;Def/ vr{df ;d]t s/ c;'n ug'{kb{5 .

$=!$ ;km\
\6j]o/sf] cfk"lt{M
;km6j]
ljB'tLo dfWodaf6 ;km\6j]o/ cfk"lt{ ePsf] cj:yfnfO{ ;]jfsf] cfk"lt{ dflgG5 . t/
l;=8L=, l8=le=8L=, k]g 8fOe, jf o:t} s'g} 8f6f s]l/o/ dfkm{t cfk"lt{ ul/Psf] eP
To:tf] cfk"lt{nfO{ j:t'sf] cfk"lt{ dflgG5 .
w]/} pkef]Qmfn] Ps} k6sdf c;Lldt ?kdf pkef]u ug{ ;Sg] u/L lgdf{0f ul/Psf]
pTkfbgnfO{ :6\of088{ ;km\6j]o/ dflgG5 . :6\of088{ ;km\6j]o/l;t cGo ljleGg
k|f]u|fd tyf ;kf]6{ d]6]l/oN;h:tf ;]jfx? klg cfj4 ePsf] x'g ;Sb5 . h:t}M
;km\6j]o/ h8fg, ;+rfng lgb]{lzsf, dd{t ;Def/ ;]jf cflb . :6\of088{ ;km\6j]o/sf]
pbfx/0fsf] ?kdf kL=;L ;km\6j]o/, kL=;L= xf]d ;km\6j]o/, sDKo'6/ u]d cflbnfO{ lng
;lsG5 .
:6\of088{ ;km\6j]o/sf] cfk"lt{nfO{ b]xfosf] cj:yfdf ;]jfsf] cfk"lt{ dflgG5 . olbM
63

s= vl/bstf{nfO{ ;km\6j]o/sf] :jfldTjsf] clwsf/ x:tfGt/0f ePsf] 5}g,

v= ;km\6j]o/sf]

cfk"lt{

x'+bf

ef}lts?kn]

x:tfGt/0f

ePsf]

b]lvb}g

-ljB'tLodfWodaf6 8f6f k|;f/0f dfq ePsf] x'G5_, /

u= laqm]tf / qm]tfaLr ;DkGg ePsf] ;Demf}tfsf] s/f/ bfloTjdf ;km\6j]o/ k|of]u
ug]{ clwsf/ dfq x:tfGt/0f ePsf] cj:yf x'G5 .
pko'{Qm cj:yf afx]s cGo cj:yfdf :6\of088{ ;km\6j]o/sf] cfk"lt{nfO{ j:t'sf] cfk"lt{
dflgG5 .

$=!% ;]jfsf] cfk"lt{M

j:t'sf] cfk"lt{ egL kl/eflift ul/Psf] afx]s cGo ;a} cfk"lt{nfO{ ;]jfsf] cfk"lt{
dflgG5 . o;} u/L j:t'sf] pkof]u ug]{ clVtof/Lsf] x:tfGt/0fnfO{ ;d]t ;]jfsf]
cfk"lt{ elgG5 . o;leq cd"t{ ;DklQsf] x:tfGt/0f klg ;dfj]z x'G5 . ;fdfGo cy{df
;]jfsf] ?kdf :jLsf/ ul/Psf cGo sfo{x?leq af}l4s jf cf}Bf]lus ;DklQ clwsf/,
nfO{;]G;, cGo cd"t{ clwsf/ / k6[f cflb kb{5g\ . P]gsf] bkmf @ -r_ n] ;]jfnfO{
b]xfo adf]lhd kl/eflift u/]sf] 5 .
@-r_M ;]jf eGgfn] j:t' afx]ssf] h'g;'s} s'/f ;Demg'
;Demg' k5{ .

$=!^ ljQLo ;]jf cfk"lt{M

g]kfn /fi6< a+}sn] ljQLo ;]jf egL tf]s]sf a}+s tyf ljQLo ;+:yfx?n] ug]{ art
;+sng / C0f k|jfxh:tf ;]jfnfO{ laQLo ;]jf elgG5 . d"No clea[l4 s/ P]gdf
o:tf] ljQLo ;]jfdf s/ 5'6 x'g] Joj:yf /x]sf] 5 . t/ a}+s tyf ljQLo ;+:yfx?n]
k|bfg ug]{ cGo ;]jfx?df d"No clea[l4 s/ cfslif{t x'G5 .
laQLo ;]jfdf s/ 5'6 ul/g'sf k5fl8 b'O{ j6f sf/0fx? /x]sf] kfOG5 . klxnf], ljQLo
;]jf k|bfg u/]jfkt ljQLo ;+:yfn] s] slt b:t'/ jf z'Ns lnG5g eGg] tYo klxrfg
ug{ sl7gfO{ x'G5, lsgsL o:tf] b:t'/ jf z'Ns a}ssf] Aofhb/ cGt/ -Interest Rate
Spread_ df ;dflxt ePsf] x'G5 . bf];|f], olb ljQLo dWo:ytf ;]jf b:t'/ jf

64

z'NsnfO{ 5'6\ofpg ;lsof] eg] klg o:tf] ;]jf lgIf]kstf{ tyf C0fL b'a}nfO{ k|bfg ug]{
ePsfn] s'g kIfnfO{ slt ;]jf k|bfg ul/of] / slt ;]jf z'Ns jf b:t'/ nfU5 eGg]
af+8kmf+8 ug{ lgs} sl7gfO{ x'g] ub{5 . oxL sl7gfO{n] ubf{ ljQLo ;]jfnfO{ s/ 5'6 x'g]
;]jfdf /fVg] k|rng /x]sf] 5 .

=!& dWo:ystf{ -Intermediary_M

Jofj;flos ljlzli6s/0fsf] sf/0fn] ubf{ j:t' tyf ;]jfx?sf] pTkfbg, ahf/Ls/0f,
Pjd\ laqmL lat/0f cnu cnu JolQm jf lgsfox?n] ug]{ u/]sf] kfOG5 . j:t'sf]
pTkfbs jf laqm]tf / clGtd pkef]Qmfsf] aLrdf a;L j:t' tyf ;]jf cfk"lt{ ug{
;xof]uL jf s'g} dfWodsf] e"ldsf lgjf{x ug]{ JolQmnfO{ dWo:ystf{ elgG5 . o:tf
dWo:ystf{x? pTkfbs jf laqm]tf jf vl/bstf{ jf pkef]Qmfsf] tkm{af6 v8f ul/Psf]
x'g ;S5g\ . dWo:ystf{n] j:t' jf ;]jfsf] pTkfbs jf laqm]tf jf vl/bstf{ jf
pkef]Qmfsf aLrdf a;L j:t' jf ;]jfsf] cfk"lt{ sfo{df ;xof]u u/]] jfkt ;]jf z'Ns
k|fKt ub{5 . o:tf] ;]jf z'Nsdf d"No clea[l4 s/ cfslif{t x'G5 .
pbfx/0f $=!&
$=!&
g]kfn 6'yk]i6 pBf]un] cfkm\gf pTkfbgnfO{ ahf/Ls/0f ug{] lhDdf g]kfn P8e/6fOlh+u
sDkgLnfO{ lbPsf] /x]5 . pBf]un] pTkfbg u/]sf 6'yk]i6sf] ahf/Ls/0f u/]jfkt ;f]
P8e/6fOlh+u sDkgLn] ;]jf z'Ns k|fKt ug]{ u/]sf] /x]5 . g]kfn P8e/6fOlh+u sDkgL
d"No clea[l4 s/df btf{ ePsf] sf/0fn] P]gsf] bkmf *-!_ adf]lhd ;]jf z'Nsdf !#
k|ltztsf b/n] d"No clea[l4 s/ c;'n ug'{kb{5 .
pbfx/0f $=!*
u'/f+; df]6/;fOsn vl/b ug]{ u|fxsnfO{ jf/]06L ;doleq uf]vf{ sDkgLsf] tkm{af6
lgMz'Ns dd{t ;Def/ ug{] u/]sf] /x]5 . dd{t sfo{sf] nflu pQm sDkgLn] g]kfnsf
ljleGg 7fp+df vf]n]sf ;]jf s]Gb|x?nfO{ lhDdf lbg] u/]sf] /x]5 / tL s]Gb|n] klg uf]vf{
sDkgLn] tf]s]sf] zt{ Pjd\ k|lqmof / dfkb08 adf]lhd ;]jf cfk"lt{ ub{5g\ . o;/L
;]jf cfk"lt{ u/] jfkt tL s]Gb|n] uf]vf{ sDkgLaf6 k|fKt ug]{ ;]jf z'Nsdf P]gsf] bkmf
%-!_-s_ adf]lhd d"No clea[l4 s/ nfU5 .
65

s'g} cfk"lt{stf{n] cfkm\gf] sf/f]af/ ug]{ l;nl;nfdf ljleGg Ps jf PseGbf a9L

cflwsfl/s Ph]06 lgo'Qm ug]{ u/]sf] kfOG5 . tL cfk"lt{stf{n] cflwsfl/s
Ph]06x?dfkm{t j:t' tyf ;]jf cfk"lt{ ub{5g\ . To:tf] sf/f]af/ tL Ph]06x?sf] cfkm\gf]
:jtGq sf/f]af/ geO{ d"n cfk"lt{stf{af6 ul/Psf] cfk"lt{ dflgG5 . cfk"lt{stf{ /
pkef]QmfaLr x'g] j:t' jf ;]jfsf] vl/b laqmL sf/f]af/df To:tf Ph]06n] cfjZos
ljleGg k|sf/sf] ;xof]u ub{5g\ . o:tf] ;]jf cfk"lt{stf{sf]tkm{af6 pkef]QmfnfO{ k|bfg
ul/Psf] x'G5 . cfk"lt{stf{sf]tkm{af6 pkef]QmfnfO{ ;]jf k|bfg u/]jfkt cfk"lt{stf{af6
tL cflwsfl/s Ph]06x?n] sld;g jf b:t'/ jf ;]jf z'Ns k|fKt ug]{ ub{5g\ . Ph]06n]
o;/L ;]jf k|bfg u/]jfkt k|fKt ePsf] sld;g jf b:t'/ jf z"Ns P]gsf] bkmf !@
adf]lhd s/of]Uo ;]jf jfktsf] k|ltkmn dflgG5 . o;nfO{ b]xfosf] pbfx/0faf6 yk
:ki6 ul/Psf] 5 .
pbfx/0f $=!(
df]lxt OlGhlgol/+un] OGe6{/ laqmL ug{] u/]sf] /x]5 . OGe6{/ laqmL ePsf] Ps
jif{;Ddsf] jf/]]06L lkl/o8df % k6s;Dd lgMz'Ns ;lj{l;+u ul/lbg] Joj:yf /x]5 .
OGe6{/ ;lj{l;+u ul/lbg df]lxt OlGhlgol/+un] d'n'sel/sf !)) j6f ljleGg ;lj{;
;]06/x?nfO{ cflwsfl/s Ph]06sf] ?kdf lgo'Qm u/]sf]] /x]5 . tL ;lj{; ;]06/x?n]
OGe6{/ ;lj{l;+u ul/lbP jfkt k|lt OGe6{/ ?= #)) df]lxt OlGhlgol/+uaf6 k|fKt ug]{
;Demf}tf u/]sf] /x]5 . tL ;lj{; ;]06/n] dfl;s?kdf ;]jf z'Ns bfjL ug'{ kg]{ k|aGw
ldnfO{sf] 5 . jf/]06L lkl/o8el/ OGe6{/ vl/b ug]{ u|fxsx?n] tL tf]lsPsf ;lj{;
;]06/x?af6 OGe6{/sf] ;lj{l;+u u/fPsf] v08df z'Ns e'QmfgL ug'{ gkg{] Joj:yf
/x]5 .
df]lxt OlGhlgol/+un] lgo'Qm u/]sf tL !)) j6f ;lj{; ;]06/x? ;f] OGe6{/ laqm]tf
kmd{sf Ph]06sf] ?kdf sfo{ u/]sf] dflgG5 . OGe6{/sf] ;lj{l;+u u/]/ tL ;lj{;
;]06/x?n] OGe6{/ vl/bstf{x?nfO{ ;]jf cfk"lt{ u/]sf] b]lvP tfklg Tof] ;]jf df]lxt
OlGhlgol/+usf] tkm{af6 cfk"lt{ ul/Psf] / ;f]jfkt tL ;lj{; ;]06/x?n] df]lxt
OlGhlgol/+uaf6 ;]jf z'Ns e'QmfgL k|fKt ub{5g\ . Ph]06sf] ?kdf ;]jf cfk"lt{ ug]{

66

;lj{; ;]06/x?n] k|fKt ug]{ ;]jf z'Ns P]gsf] bkmf !@ adf]lhd s/of]Uo sf/f]af/
dflgG5 .

$=!* gfkmf gsdfpg] p2]Zon] :yfkgf ePsf ;+:yf tyf JolQmn] ug]{ cfk"lt{M
gfkmf gsdfpg] p2]Zon] :yfkgf ePsf ;fj{hlgs k|s[ltsf ;fdflhs, wfld{s, z}lIfs
jf k/f]ksf/L ;+:yfn] cfkm\gf ;b:o tyf u}/;b:oaLr s'g} lje]b gu/L d'gfkmf k|fKt
gu/L jf eljiodf klg d'gfkmf k|fKt ug]{ p2]Zo glnO{ ;dfh sNof0fsf] sfd
ub{5g\ . cfos/ P]gn] d'gfkmf cfh{g ug]{ JolQm / d'gfkmf cfh{g gug]{ JolQm egL
laefhg u/]sf] eP tfklg d"No clea[l4 s/ P]gn] o:tf] ljefhg u/]sf] 5}g . d"No
clea[l4 s/ P]gn] s/ nfUg] sf/f]af/ ug]{ JolQm / s/ 5'6 x'g] sf/f]af/ ug]{ JolQm
egL ljefhg u/]sf] 5 . gfkmf gsdfpg] p2]Zon] :yfkgf ePsf] / cfos/ P]g
adf]lhd s/ 5'6sf] k|df0fkq k|fKt u/]sf] ;+3;+:yfn] klg slxn] sf+xL d"No clea[l4
s/ nfUg] / gnfUg] sf/f]af/ u/]sf] kfOG5 . d"No clea[l4 s/ sf/f]af/df nfUg] s/
ePsf]n] s/ nfUg] sf/f]af/df ;+nUg hf] ;'s} JolQm eP tfklg d"No clea[l4 s/
k|of]hgsf] nflu btf{ eO{ cfk"lt{ ug'{kb{5 . s/ gnfUg] sf/f]af/df ;+nUg ePsf] JolQm
jf lgsfo d"No clea[l4 s/ k|of]hgsf] nflu btf{ x'g ;Sb}g . gfkmf gsfdfpg] p2]Zo
/fvL :yfkgf ePsf ;+3;+:yfx?n] sfg'g adf]lhd tf]lsPsf] y|];xf]N8eGbf a9Lsf] d"No
clea[l4 s/ nfUg] sf/f]af/ u/]sf] jf ug]{ cj:yf ljBdfg /x]sf] v08df To:tf] ;+:yf
d"No clea[l4 s/df btf{ x'g'kb{5 . s/ nfUg] sf/f]af/df ;+nUg d'gfkmf cfh{g ug]{ jf
gug]{ p2]Zosf] cfwf/df d"No clea[l4 s/ nfUg] jf gnfUg] u/L lje]b ul/Pdf o;n]
j:t' tyf ;]jfsf] cfk"lt{ d"Nodf leGgtf x'g] ub5{ . d"No clea[l4 s/ t6:ytfsf]
l;4fGtdf cfwfl/t ePsf]n] s/ nfUg] sf/f]af/ ug]{ hf];'s} JolQmn] u/] tfklg d"No
clea[l4 s/ P]g ;a}nfO{ cfslif{t x'G5 .
pbfx/0f $=@)
s'g} Pp6f wfld{s ;+u7gn] sf7df8f}+sf] Go'/f]8df k"hf ;fdfu|L, wfld{s cg'i7fgdf
k|of]u x'g] kf];fs Pjd\ cGo sk8fx?sf] Jofkf/ ug{] u/]sf] /x]5 . pQm ;+u7gsf]
jflif{s sf/f]jf/ ?= ! s/f]8 /x]5 . wfld{s ;+u7gn] pQm k;naf6 cfh{g x'g] cfonfO{
;b:ox?aLrdf ljt/0f gug]{ / pQm ;+u7gsf] d'gfkmf / ;DklQnfO{ cGo d7
67

dlGb/x?sf] dd{t / lh0ff]{4f/ sfo{df vr{ ug]{ p2]Zo /fv]sf] /x]5 . d'gfkmf cfh{g ug]{
p2]Zo gePsf] x'+bf pQm ;+u7g d"No clea[l4 s/df btf{ x'g gkg]{ bfjL u/]5 .
k|:t't pbfx/0fdf cfk"lt{stf{ wfld{s ;+u7g eP tfklg ;f] ;+u7gn] k"hf ;fdu|L,
kf];fs, / cGo sk8fsf] sf/f]af/ ug]{ u/]sf] / tL j:t'x? P]gsf] cg';"rL ! adf]lhd
s/ 5'6 gx'g] ePsf] x'+bf pQm wfld{s ;+u7gn] laqmL ug]{ pko'{Qm j:t' jf ;]jfdf d"No
clea[l4 s/ P]g cfslif{t x'G5 . d'gfkmf cfh{g ug]{ p2]Zo geP tfklg d"No clea[l4
s/ nfUg] j:t'sf] sf/f]af/ ug]{ u/]sf] / s/of]Uo sf/f]af/ jflif{s aL; nfveGbf a9L
ePsf] x'+bf pQm ;+u7gn] d"No clea[l4 s/ k|of]hgsf] nflu btf{ eO{ sf/f]af/ ug'{kb{5
.

$=!( ;]jf / cGt/f{li6o ;]jfsf] cfk"lt{ :yfg -Place of Supply of Services/

International Services_M
g]kfnleq ;]jfsf] cfk"lt{ ePsf] cj:yfdf dfq s/ ltg'{ kg]{ bfloTj l;h{gf x'G5 . s/
5'6 x'g] egL :ki6?kn] ls6fg u/]sf] ;]jf cfk"lt{ afx]s ;a} ;]jfdf P]gsf] bkmf %-!_
adf]lhd d"No clea[l4 s/ cfslif{t x'G5 . g]kfndf Joj;fo u/]sf] jf ;]jf k|jfx ug{
s'g} :yfoL ;+/rgf lgdf{0f u/]sf] JolQmn] g]kfnleq s'g} s/of]Uo ;]jf cfk"lt{ ub{5
eg] ;f]xL :yfgnfO{ cfk"lt{sf] :yfg dflgG5 . g]kfndf btf{ geO{ aflx/af6} ;]jf cfk"lt{
u/]sf] eP klg p;sf] :yfoL a;f]af;sf] 7]ufgf g]kfndf 5 / clwsf+z ;do g]kfndf
a;f]af; ub{5 eg] cfk"lt{sf] :yfg g]kfnleq /x]sf] dfGg' k5{ . g]kfnleq Joj;fo
:yfkgf u/]sf] jf :yfoL ;+/rgf lgdf{0f u/]sf] eGg] ljifo ;f];+u ;DalGwt tYo /
k|df0fsf] cfwf/df lgwf{/0f ul/G5 . o; ;DaGwdf JolQmn] ;]jf cfk"lt{ ug{]{
l;nl;nfdf s/f/ ;Demf}tf u/]sf] jf ;]jf cfk"lt{ ug]{ k|of]hgsf] nflu cfkm\g} gfdaf6
lj1fkg jf cGo k|a4{gfTds sfo{ ub{5 jf cfkm\g} sfof{no :yfkgf u/L ;f]dfkm{t
sf/f]af/ ;+rfng u/]sf] 5 jf 5}g eGg] s'/fn] klg :yfoL ;+/rgfsf] olsg ug{
dfu{bz{g ub{5 . o;} u/L g]kfndf btf{ gePsf] s'g} ljb]zL ;]jfk|bfosn] g]kfnleq
s'g} s/ nfUg] ;]jf cfk"lt{ u/]df e'QmfgL ug]{ JolQmn] d"No clea[l4 s/ bflvnf ug'{
kg]{ Joj:yf klg /x]sf] 5 .

68

kl/R5]b %
s/nfUg] d"No
s/ nfUg] d"No s/ bfloTj l;h{gf ug]{ d'Vo cfwf/ xf] . s/ nfUg] d"Nodf s/sf] b/n] u0fgf
u/L s/ bfloTj olsg ul/G5 . d"Nosf] cfwf/df s/f/f]k0f ug]{ k2ltdf j:t' jf ;]jfsf]
sf/f]af/ d"No lgwf{/0f ug{ sfg"gn] :ki6 Joj:yf u/]sf] x'G5 . d"No clea[l4 s/ P]g, @)%@
sf] bkmf !@ n] cGoyf Joj:yf ePsf]df afx]s gub dfq k|ltkmn ePsf] cj:yfdf
cfk"lt{stf{n] k|fks;Fu lnPsf] d"No dfq s/ nfUg] d"No x'g] egL kl/eflift u/]sf] 5 . j:t'
jf ;]jfsf] pTkfbgb]lv pkef]u;Ddsf] r/0fdf nfut d"No, ;+rfng vr{, 9'jfgL ef8f, aLdf
lk|ldod, ;]jf z'Ns, b:t'/, Joj;flos d'gfkmf cflbsf] sf/0fn] d"No clea[l4 eO{ /xg] x'+bf
j:t' jf ;]jf ljt/0fsf k|To]s r/0fdf s/ nfUg] d"No klg kl/jt{g eO/xG5 .

%=! s/ nfUg] d"Nodf ;dfj]z x'g] /sdx?M

s/ nfUg] d"Nodf k|rlnt s/sf] b/n] d"No clea[l4 s/ u0fgf ul/G5 . P]gsf] bkmf
!@ n] s/ nfUg] d"Nosf] ;DaGwdf Joj:yf u/]sf] 5 . o; d"Nodf j:t' jf ;]jfsf]
pTkfbg nfut jf k}7f/L d"No jf vl/b d"Nosf cltl/Qm d"No clea[l4 ug]{ ljleGg
nfutx? h:t}M cfk"lt{stf{n] Joxf]/]sf] 9'jfgL ef8f, aLdf lk|ldod, ljt/0f ;DaGwL
cGo vr{x?, gfkmfsf] /sd, cGtMz'Ns, eG;f/ dx;'n, :jfldTj z'Ns / j:t' tyf
;]jf k|fKt ug]{ ;Gbe{df e'QmfgL ug'{ kg]{ cGo To:t} lsl;dsf s/ tyf vr{ /sd
;dfj]z ug'{kb{5 .
o; ;DaGwdf P]gsf] bkmf !@ sf] pkbkmf -!_ df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf !@=!@=-!_ M o; P]gdf cGoyf Joj:yf ePsf]df afx]s gub dfq k|ltkmn
ePsf] cj:yfdf cfk"lt{stf{n] k|fks;Fu lnPsf] d"No dfq s/ nfUg] d"No x'g]5 .
-@_M s/ nfUg] d"Nodf b]xfosf /sdx? ;dfj]z x'g]5g\g\ M
-s_

sf/f]
sf/f]jf/sf]

l;nl;nfdf

cfk"lt{stf{n]

ljt/0f;DaGwL vr{x? / gfkmfsf] /sd,

69

Joxf]/]sf]

9'jfgL

-v_ o; P]g adf]lhdsf] s/ afx]s cGtMz'Ns, :jfldTj

z'Ns / cGo s/

/sd .
:ki6Ls/0fM o; v08sf] k|of]hgsf] nflu cGo s/ /sd eGgfn] ;fna;fnL
cfly{s P]gn] tf]lslbP adf]lhd nfUg] dxz'n, b:t'/ / z'Ns ;Demg' k5{ .

%=@ s/ nfUg] d"Nodf ;dfj]z gx'g] /sdx?:

/sdx?
s/ nfUg] d"No sfg"gn] Jojl:yt u/]sf] d"No xf] . d"No clea[l4 s/ P]gsf] bkmf !@ n]
s'g s'g nfut jf vr{nfO{ s/ nfUg] d"No u0fgf ubf{ ;dfj]z ug]{ / s'g s'g
vr{x?nfO{ ;dfj]z gug]{ eGg] ljifodf Joj:yf u/]sf] 5 . laqm]tfn] laqmL k|j4{g ug{
ljleGg :j?kdf Jofkfl/s 5'6 jf sld;g lbg] ub{5g\ . j:t' jf ;]jf laqmL jf
x:tfGt/0f ubf{sf avt laqm]tfn] qm]tfnfO{ k|bfg u/]sf kl/df0ffTds 5'6 jf Jofkfl/s
5'6 jf sld;gnfO{ s/of]Uo d"Nodf ;dfj]z ug{k' b}{g .
P]gsf] bkmf !@ sf] pkbkmf -#_ df b]xfoadf]lhdsf] Joj:yf /x]sf] 5M
bkmf !@ -#_M j:t' jf ;]jf cfk"lt{ ubf{ d"Nodf lbOPsf] l8:sfp06, sld;g jf o:t}
cGo Jofkfl/s 5'6sf] /sdnfO{ s/ nfUg] d"Nodf ;dfj]z ul/g] 5}g .
pbfx/0f %=!
cDa] g'8N; eGg] Ps pBf]un] cfkm\gf] pTkfbg gubdf laqmL ubf{ laqmL d"Nosf] %
k|ltztn] l8:sfp06 lbg] gLlt ;fj{hlgs u/]sf] /x]5 . ;fy} tTsfn jf yf]/} ;do leq
e'StfgL ug]{ u/L vl/b ug]{ JolQmnfO{ yk % k|ltzt sld;g klg lbg] Joj:yf u/]sf]
/x]5 . o:tf] cj:yfdf pBf]un] s/ lahs hf/L ubf{ s} cj:yfdf l8:sfp06 jf
sld;g afktsf] /sdnfO{ 36fO{ af+sL x'g] /sddf dfq d"No clea[l4 s/ c;'n ug'{
kg]{ x'G5 . sf/f]af/ ePkl5 cGo s'g} gub 5'6nufot cGo s'g} of]hgf -Scheme_sf]
sf/0faf6 36L k|fKt ug]{ /sddf d"No clea[l4 s/ ;dfof]hg ug{ ldNb}g .
laqmL k|j4{gsf] nflu laqmL kZrft klg ljleGg af]g; jf sld;g lbg] ul/G5 .
lglZrt ;t{ jf dfkb08 k"/f u/]kZrft\ vl/bstf{nfO{ eljiodf k|bfg ul/g] o:tf
af]g; jf sld;gnfO{ lahs hf/L ubf{sf] ;dodf k"jf{g'dfg u/L s/nfUg] d"Nodf
36fpg ;lsb}g . o:tf] e'QmfgLnfO{ laqm]tfsf] laqmL k|j4{g ;Da4 vr{ dflgg] x'+bf
70

vl/bstf{nfO{ laqmL kZrft\ k|bfg ul/g] o:tf] e'QmfgLdf d"No clea[l4 s/ cfslif{t
x'+b}g . t/ pTkfbs jf ;]jfk|bfos JolQmn] lgwf{/0f u/]sf] pkef]Qmf d"Nodf j:t' jf
;]jf laqmL ug]{ / ;f] jfkt lglZrt /sd -;]jf z'Ns_ k|fKt u/L ;]jf k|bfg ug]{
JolQmn] pTkfbs jf ;]jfk|bfos;+u bfjL ug]{ o:tf] ;]jf z'Nsdf eg] d"No clea[l4
s/ cfslif{t x'G5 .
pbfx/0f %=@
s'g} b"/;+rf/ sDkgLn] df]afOnsf] l/rfh{ sf8{ laqmL ubf{ l/rfh{ sf8{df c+lst d"Nodf
g} pkef]QmfnfO{ laqmL ug]{ ;t{df ljleGg dWo:ystf{ jf Ph]06nfO{ lgo'Qm u/]sf] /x]5 .
o;/L lgo'Qm ul/Psf dWo:ystf{ jf Ph]06n] l/rfh{ sf8{ laqmL u/]afkt k|fKt ug]{
/sddf % k|ltztn] ;]jf z'Ns k|fKt ug]{ Joj:yf /x]5 . o; cj:yfdf dWo:ystf{ jf
Ph]06n] b"/;+rf/ sDkgLaf6 k|fKt ug]{ /sd -;]jf z'Ns_df To:tf dWo:ystf{ jf
Ph]06n] s/ lahs hf/L u/L b"/;+rf/ sDkgLaf6 d"No clea[l4 s/ ;d]t c;'n
ug'{kb{5 .

%.#=
#= k}7f/L ubf{ sfod ul/g] sf/f]af/ d"No:
o
k}7f/L ul/Psf] j:t'sf] s/ nfUg] d"No sfod ul/+bf e+;f/ k|of]hgsf nflu k}7f/L x'g]
dfnj:t'sf] d"Nodf 9'jfgL ef8f, aLdf, Ph]G6 / cGo JolQmsf] sld;g cflb hf]8L
sfod x'g] d"Nodf d"No clea[l4 s/ afx]s e+;f/ dx;'n nufot k|rlnt sfg"g
adf]lhdsf cGo dx;'n tyf s/ hf]8L sfod x'g] s'n d"NonfO{ d"No clea[l4 s/
k|of]hgsf] nflu s/ nfUg] d"No dflgG5 .
P]gsf] bkmf !@ sf] pkbkmf -%_ df b]xfoadf]lhdsf] Joj:yf /x]sf] 5M
bkmf !@!@-%_M o; P]gdf cGoyf Joj:yf ePsf]df afx]s cfoft u/]sf] j:t'sf] s/ nfUg]
d"No sfod ubf{ d"No clea[l4 s/ afx]s 9'jfgL, aLdf, Ph]06 / cGo JolQmx?sf]
sld;g cflb;d]tsf] k}7f/L d"No, k}7f/L dx;'n, ;dLsf/s dx;'n, k}7f/Ldf nfUg]
cGo s'g} s/ eP ;f] ;d]t hf]8L s/ nfUg] d"No sfod ul/g]5 .

71

pbfx/0f %=#
df]lxt :6f]/n] ef/taf6 uf8Lsf 6fo/ k}7f/L u/L :yfgLo ahf/df cfk"lt{ ug{] u/]sf]
/x]5 . 6fo/ s/of]Uo j:t' ePsfn]] 6fo/sf] vl/b d"No, eG;f/ laGb";Dd 6fo/
NofpFbf nfUg] ;Dk"0f{ vr{x?, eG;f/ dx;'n, cGo z'Ns, b:t'/ cflb hf]8L sfod x'g]
sf/f]af/ d"Nodf ;DalGwt eG;f/ sfof{non] !# k|ltztsf b/n] d"No clea[l4 s/
c;'n ub{5 .
df]lxt :6f]/n] pQm 6fo/ eG;f/laGb"af6 cfkm\gf] sf/f]af/:yfg;Dd Nofp+bf nfUg] ef8f
e/f]6, 6fo/ nf]8cgnf]8 tyf e08f/0f ubf{ nfUg] km'6s/ vr{, uf]bfdsf] ef8fnufot
sfof{no lz/f]ef/ nfut, a}+s C0fsf] Jofh tyf s]xL d'gfkmf cflb hf]8L s/ nfUg]
d'No sfod ub{5 .

%.$
$ c:yfoL cfoft ubf{ sfod ul/g] sf/f]af/ d"No:
o
lglZrt p2]Zo k"/f ePkl5 lkmtf{ x'g] ;t{df ljz]if k|s[ltsf dfn jf j:t'x?
slxn]sfxL ljb]zaf6 g]kfndf c:yfoL?kdf k}7f/L ul/G5 . a}b]lzs ;xof]udf ;+rflnt
7"nf

cfof]hgf ;+rfng ug{ cfjZos kg]{ d]l;g/L, pks/0f, ;jf/L ;fwgx?

cfof]hgf ;dfKt ePkZrft\ ljb]zdf lkmtf{ nfg] ;t{df k}7f/L ug]{ ul/G5g\ . o;}u/L
Jofkf/ d]nf, k|bz{gL cflbsf] nflu ljb]zaf6 ljleGg j:t' tyf pks/0fx? klg
c:yfoL ?kdf k}7f/L ug]{ ul/G5 . c:yfoL k}7f/Ldf tL dfn jf j:t'sf] :jfldTj
g]kfndf x:tfGt/0f ePsf] x'+b}g, ;f] dfn j:t'nfO{ ljz]if k|of]hgsf] nflu lglZrt
cjlw;Dd g]kfndf /fvL ;]jf pkef]u ug]{ / ;f] k|of]hg ;dfKt ePkZrft\ k"gM ;f]xL
d'n'sdf lkmtf{ n}hfg] ;t{df k}7f/L ul/Psf] x'G5 . o:tf] c:yfoL k|s[ltsf] k}7f/Ldf
dfn j:t'x?sf] cg'dflgt d"No sfod u/L ;f] d"Nodf d"No clea[l4 s/ jfktsf]
/sd w/f}6Ldf /fvL k}7f/L ug{ lbg] Joj:yf ul/Psf] 5 . ;f] j:t' g]kfnaf6 lkmtf{
ePkl5 o;/L /flvPsf] w/f}6L lkmtf{ ul/G5 . c:yfoL?kdf k}7f/L ul/Psf j:t'x?
g]kfndf laqmL jf x:tfGt/0f ePdf jf lkmtf{ gnu]df pQm j:t'df d"No clea[l4 s/
c;'n ug'{kb{5 .

o; ;DaGwdf lgodfjnLsf] lgod $( sf] pklgod -!_ df

b]xfoadf]lhdsf] Joj:yf /x]sf] 5M

72

lgod $($(-!_M eG;f/ dx;'n gnfUg] u/L kl5 lkmtf{ x'g] ;t{df cfoft ePsf
j:t'x?df eG;f/n] sfod u/]sf] cg'dflgt d"Nosf cfwf/df kl5 dfn jf j:t' lkmtf{
ePkl5 w/f}6L /sd lkmtf{ x'g] u/L nfUg] s/ jfkt w/f}6L lnO{ cfoft ug{ cg'dlt
lbOg]5 .
s'g} ;DklQ c:yfoL k}7f/L ul/Psf] cj:yfdf pQm ;DklQsf] c:yfoL k}7f/Ldf Psd'i6
eG;f/ dx;'n jf cGo dx;'n nfUg] Joj:yf /x]sf] ePdf dx;'n e'QmfgLsf] cfwf/df
d"No clea[l4 s/ c;'n ug'{ kg]{ Joj:yf lgodfjnLsf] lgod $( sf] pklgod -@_ df
/x]sf] 5 .

lgod $($(-@_M c:yfoL cfoft dx;'n nfUg] u/L c:yfoL ?kdf cfoft ePsf dfn jf
j:t'
j:t'df dx;'nd} s/ nfUg]5 .

%=% lgsf;L lkmtf{ ubf{ sfod ul/g] sf/f]af/ d"No:

o
g]kfnleq pTkfbg ePsf] jf tof/ ePsf] dfnj:t'x? lgsf;Lsf] k|lqmof k"/f
eO;s]kl5 jf ljb]zdf k'lu;s]kl5 ;DalGwt kf6L{n] Joj;flos?kn] k|of]u ug{ g;Sg]
cj:yfsf] sf/0faf6 pQm j:t' lng c:jLsf/ ug{ ;Sb5 . ;fy} cGo s'g} sf/0fn]
To:tf j:t'x? ;DalGwt kf6L{nfO{ x:tfGt/0f gu/L lkmtf{ Nofpg' kg]{ cj:yf l;h{gf
x'g ;Sb5 . o; ;DaGwdf kl/R5]b $ df klg JofVof ul/Psf] 5 . o:tf]] cj:yfdf jf
cGo sf/0fn] ubf{ Ps k6s lgsf;L ePsf] dfn j:t' k'gM k}7f/L ug'{ kg]{ cj:yf
l;h{gf x'g ;Sb5 . o;/L Ps k6s lgsf;L ePsf dfn j:t' k'gM k}7f/L u/L] #
dlxgfleq k'gM lgsf;L ug]{ 3f]if0ff u/]df o;/L lkmtf{ NofpFbfsf avt e+;f/
sfof{non] d"No clej[l4 s/ u0fgf u/L w/f}6Ldf /fvL k}7f/L ug]{ cg'dlt lbg ;Sb5
/ To:tf] dfnj:t' k'gM lgsf;L ePkl5 pQm w/f}6L lkmtf{ lbg'kb{5 . o;/L w/f}6Ldf
/flvPsf] / lkmtf{ ul/Psf] /sdsf] ljj/0f ;DAflGwt eG;f/ sfof{non] cfGtl/s
/fh:j ljefudf lbg' kb{5 . o; ;DaGwdf P]gdf b]xfo adf]lhdsf] Joj:yf ul/Psf]
5M
bkmf @*=@*=-!s_ : g]kfnleq pTkfbg ePsf] jf tof/ ePsf] dfnj:t'
dfnj:t'x? eG;f/
sfof{noaf6 lgsf;Lsf] k|lqmof k"/f eO;s]kl5 jf ljb]zdf k'lu;s]kl5
73

;DalGwt

kf6L{n] lng c:jLsf/ u/L jf cGo sf/0fn] k'gM k}7f/L u/L NofO{ ;f]xL dfnj:t' k}7f/L
ePsf] # dlxgfleq lgsf;L ug]{ ePdf o;/L lkmtf{ NofpFbfsf] avt nfUg] d'No
clej[l4 s/ w/f}
w/f}6Ldf /fvL 5f8\
5f8g\ ;lsg]5 / To:tf] dfnj:t' k'gM lgsf;LePkl5 pQm
w/f}6L lkmtf{ lbOg]

5 . o;/L w/f}6Ldf /flvPsf] / lkmtf{ ul/Psf] /sdsf] ljj/0f

;DAflGwt eG;f/ sfof{non] cfGtl/s /fh:j ljefudf lbg' kg]{5 .

o;/L k}7f/L x'g cfPsf] dfn j:t'sf] s/ k|of]hgsf] nflu d"No sfod ubf{ ;f] j:t'sf]
lgsf;L d"Nodf ;f] j:t' lgsf;L ePkZrft\ laqm]tfn] Joxf]/]sf ;Dk"0f{ vr{x? ;dfj]z
u/L sfod ug'{kb{5 .

%=^ k'gM k}7f/L ubf{ sfod ul/g] sf/f]af/ d"No:

o
s'g} s/ nfUg] j:t' h:t}M d]l;g, pks/0f cflb g]kfndf dd{t ;Def/ ug{ g;lsg]
cj:yfdf pQm j:t' lab]z nuL dd{t ;Def/ u/L k'gM :jb]zdf lkmtf{ Nofpg' kb{5 .
j:t'x?sf] ;dfGo dd{t ;Def/ dfq geO{ slxn]sf+xL pQm j:t'sf] d'n :j?k, cfsf/
u'0f:t/ jf d"Nodf g} kl/jt{g x'g] u/L kl/jt{g ePsf] x'g ;Sb5 . o:tf] cj:yfdf
tL j:t'sf] dd{t, ;Def/ Pjd\ ;'wf/df ePsf] ;Dk"0f{ vr{nfO{ s/ nfUg] d"No sfod
u/L d"No clea[l4 s/ ;+sng ug'{kb{5 .
pbfx/0f %=$
?= !) nfv kg]{ Pp6f d]lzg g]kfndf dd{t ug{ ;+ej geO{ ljb]z nluPsf] /x]5 / ;f]
dd{t ubf{ ljb]zdf ?= %) xhf/ vr{ ePsf] /x]5 . ;f] d]lzg ?= !) nfvdf vl/b
ubf{ lt/]sf] s/ bkmf !& adf]lhd s/ s6[L bfjL ul/;s]sf] 5 . pQm d]lzg ljb]zaf6
dd{t u/L k'gM k}7f/L ubf{ ubf{ eG;f/ sfof{non] dd{t vr{ ?=%) xhf/nfO{ s/ nfUg]
d"No sfod u/L ;f] d"Nodf !# k|ltztsf b/n] d"No clea[l4 s/ ;+sng ug'{kb{5 .

%=& gd"gfsf] sf/f]af/ d"No:

o
Joj;flos k|lti7fgx?n] gd"gfnfO{ Joj;fo k|j4{gsf] dfWod dfGb5g\ . gof+ j:t'sf]
pTkfbg ubf{ xf];\ jf k'/fg} j:t'df ;d;fdlos ?kfGt/0f jf u'0f:t/df ;'wf/ u/L
laqmL k|a4{g ug{ ljleGg laqm]tfx?nfO{ tL j:t'sf] gd"gfx? lgMz'Ns ?kdf ljt/0f ug]{
74

ub{5g\ . gd"gfsf] ?kdf ljt/0f ul/g] o:tf j:t'sf] aflx/L efudf :ki6?kn] b]lvg]
u/L gd"gf egL pNn]v ul/Psf] x'g'kb{5 . gd"gfsf] ?kdf ljt/0f ul/g] j:t'df
s/bftfn] s'g} lsl;dsf] k|ltkmn lnO{ laqmL, lalgdo, x:tfGt/0f u/]sf] x'g'x'b}g .
gd"gfsf] ?kdf o;/L lat/0f ul/g] j:t'df d"No clea[l4 s/ cfslift{ x'+b}g . o;/L
gd"gfsf] ?kdf ljt/0f ul/Psf j:t'sf] ;DaGwdf s/ lahs hf/L u/L ;f] s/
lahsdf gd"gfsf] ?kdf ljt/0f ul/Psf] eGg] pNn]v u/L o:tf j:t'sf] pTkfbg tyf
ljt/0fsf] clen]v cBfjlws /fVg'kb{5 . laqmL k|j4{gsf] nflu lat/0f ug]{ s/bftf /
gd"gfsf] ?kdf k|fKt ug]{ s/bftf b'a} kIfn] gd"gfsf] ?kdf k|of]u ePsf j:t'sf]
clen]v cBfjlws /fVg'kb{5 . gd"gfsf] ?kdf k|fKt ug]{ JolQmn] pQm j:t' cGo s'g}
JolQmaf6 k|ltkmn lnO{ laqmL, ljlgdo jf x:tfGt/0f ug'{x'+b}g . k|ltkmn lnO{ laqmL
u/]df d"No clea[l4 s/ cfslif{t x'G5 . d"No clea[l4 s/ lgodfjnL, @)%# sf]
lgod @$ df b]xfoadf]lhdsf] Joj:yf ul/Psf] 5M

lgod @$M lgod @# df plNnlvt clen]vx?sf cltl/Qm btf{ ePsf] JolQmn]

sf/f]af/;+u ;DalGwt b]xfosf ljj/0fx? ;d]t /fVg' kg]{5M
-s_ Joj;fo k|j4{gsf] nflu gd"gfsf] ?kdf k|fKt ePsf tyf ljt/0f ul/Psf] j:t'sf]
ljj/0f .
-v_ lagfd"No k|fKt ePsf tyf ljt/0f ul/Psf j:t'sf] ljj/0f .

%=* pkxf/sf] sf/f]af/ d"NoM

Joj;flos k|lti7fgx?n] Aoj;fo k|j4{g ug]{ l;nl;nfdf cfkm\gf pTkfbg tyf laqmL
ljt/0f ug]{ j:t'x? pkxf/sf] ?kdf ljt/0f ug]{ ub{5g\ . Joj;flos k|j4{gsf] nflu
b]xfo adf]lhd pkxf/ ljt/0f u/]sf] kfOG5M
-s_ h'g j:t' laqmL u/]sf] xf] ;f]xL j:t'sf] s]xL yk ;+Vof lbg],
-v_ Pp6f j:t'sf] sf/f]af/ ug]{ JolQmn] cGo k|s[ltsf j:t' pkxf/sf] ?kdf lat/0f
ug]{,

75

-u_ j:t' laqmL ubf{ s'kg ;d]t ljt/0f ug]{ / ;f] s'kgdf k/]sf] pkxf/ -j:t' jf
gub_ qm]tfnfO{ tTsfn pknAw u/fpg],
-3_ j:t' laqmL ubf{ s'kg ;d]t lbO{ ;f] s'kgnfO{ lr[fsf] ?kdf Jojxf/ u/L ;f]
adf]lhdsf] j:t' s'g} lglZrt ;dokl5 x:tfGt/0f ug]{,
-_ j:t' laqmL ubf{ ;f] j:t'leq} gub jf gub;/xsf] j:t' jf ;f]sf] s'kg /fvL
laqmL ug]{ / pkef]Qmfn] ;f] s'kg lkmtf{ u/]kl5 ;f] a/fa/sf] j:t' jf gub k|fKt
ug]{ cj:yf,
-r_ lglZrt ;doleq s'g} lglZrt kl/df0f laqmL u/]df pTkfbs jf lat/sn]
cfkm\gf] l8n/ Ph]06 jf v'b|f laqm]tfnfO{ s'g} lglZrt j:t' jf /sd pkxf/sf]
?kdf pknAw u/fpg], jf
-5_ s'g} pTkfbs jf ;]jf k|bfosn] cfkm\gf] Joj;fo k|a4{gdf ljleGg ;'ljwf t];|f]
kIfdfkm{t pknAw u/fpg] cj:yfdf .
dfly v08 -s_ df pNn]v ePsf] cj:yfdf h'g j:t' laqmL u/]sf] xf] ;f]xL j:t'sf]
s]xL yk ;+Vof lbPsf] x'G5 . o:tf] cj:yfdf pQm j:t' btf{ gePsf JolQm jf clGtd
pkef]Qmfn] k|fKt u/]sf] ePdf To:tf pkef]Qmfaf6 s/ c;'n ug{ gkg]{, t/ o:tf]
pkxf/ btf{jfn JolQmn] k|fKt u/]sf] ePdf btf{jfn JolQmx?aLr ePsf] o:tf]
sf/f]af/df d"No clea[l4 s/ c;'n gu/L pkxf/:j?k lbOPsf] j:t'sf] clen]v b'a}
kIfn] /fVg' kg]{5 . pkxf/ kfpg] btf{jfn JolQmn] pkxf/:j?k k|fKt ePsf tL s/
nfUg] j:t' eP ;f] j:t'x? laqmL ubf{ s/ c;'n ug'{kg]{5 .
dfly v08 -v_ df pNn]v eP h:t} Pp6f j:t'sf] sf/f]af/ ug]{ JolQmn] cGo k|s[ltsf
j:t' pkxf/sf] ?kdf lat/0f u/]sf] cj:yfdf laqmL ePsf] j:t' / pkxf/sf] ?kdf
lbOg] j:t' klg ;fy;fy} x:tfGt/0f ePsf] eP btf{ gePsf] JolQm jf clGtd
pkef]QmfnfO{ pkxf/sf] ?kdf lbOPsf] To:tf] j:t'df s/ c;'n ug'{kb}{g . t/ o:tf]
pkxf/ btf{jfn JolQmn] k|fKt u/]sf] ePdf btf{jfn JolQmx?aLr ePsf] o:tf]
sf/f]af/df d"No clea[l4 s/ c;'n gu/L pkxf/:j?k lbOPsf] j:t'sf] clen]v b'a}

76

kIfn] /fVg'kg]{5 . pkxf/ kfpg] btf{jfn JolQmn] pkxf/:j?k k|fKt ePsf] j:t'x? s/
nfUg] j:t' eP ;f] laqmL ubf{ s/ c;'n ug'{kg]{5 .
dfly v08 -u_ df pNn]v eP h:t} j:t' laqmL ubf{ s'kg ;d]t ljt/0f ug]{ / ;f]
s'kgdf pkxf/:j?k j:t' /x]sf] v08df pko'{Qm v08 -s_ adf]lhd s/ cfslif{t
x'g]5 . t/ s'kgdf gub pkxf/ k|fKt ePdf / ;f] gub /sd s/ nfUg] d"Noaf6 36fO{
l8isfp06sf] ?kdf s/ lahsdf pNn]v ug'{kb{5 .
dfly v08 -3_ df pNn]v eP h:t} j:t' laqmL ubf{ s'kg ;d]t lbO{ ;f] s'kgnfO{
lr7[fsf] ?kdf Jojxf/ u/L ;f] adf]lhdsf] j:t' s'g} lglZrt ;dol5 x:tfGt/0f
ul/Psf] cj:yfdf To:tf] j:t' k|fKt ug]{ JolQmn] d"No clea[l4 s/ ltg'{ kb}{g .
dfly v08 -_ df pNn]v eP h:t} j:t' laqmL ubf{ ;f] j:t'leq} gub jf gub;/xsf]
j:t' jf ;f]sf] s'kg /fvL laqmL ug]{ / pkef]Qmfn] ;f] s'kg lkmtf{ u/]kl5 ;f] a/fa/sf]
j:t' jf gub k|fKt ug]{ cj:yf ePdf ;flassf] s/ lahsdf 5'6sf] ?kdf Jojxf/
u/L d"No ;dfof]hg ug{ kfOb}g .
dfly v08 -r_ df pNn]v eP h:t} lglZrt ;doleq s'g} lglZrt kl/df0f laqmL
u/]df pTkfbs jf lat/sn] cfkm\gf] l8n/ Ph]06 jf v'b|f laqm]tfnfO{ s'g} lglZrt
j:t' jf ;]jf pkxf/sf] ?kdf pknAw u/fPsf] cj:yfdf To:tf] s/ nfUg] j:t' jf
;]jf x:tfGt/0f x'+bf j:t'sf] ahf/ d"Nodf d"No clea[l4 s/ c;'n ug'{kb{5 .
dfly v08 -5_ df pNn]v eP h:t} s'g} pTkfbs jf ;]jf k|bfosn] cfkm\gf] Joj;fo
k|a4{gdf ljleGg ;'ljwfx? t];|f] kIfdfkm{t pknAw u/fPdf t];|f] kIfn] pknAw
u/fPsf] ;'ljwf jfktsf] /sddf pTkfbs jf ;]jf k|bfosaf6 d"No clea[l4 s/ c;'n
ug'{kb{5 . h:t}M s'g} Po/nfoG;n] cfkm\gf] ;]jf pkef]u ug]{ b'O{ hgf u|fxsnfO{
7d]nsf] s'g} btf{jfn /]i6'/]06df Ps ;f+em l8g/sf] Joj:yf u/sf] 5 eg] pQm
/]i6'/]06n] tL u|fxsnfO{ pknAw u/fPsf] l8g/ jfktsf] lahs ;f] Po/nfoG;sf]
gfp+df hf/L u/L s/ c;'n ug'{kg]{5 . olb ;f] Po/nfoG;n] b'O{ hgfnfO{ lghx?n]
pkef]u u/]sf] vfgf tyf k]o kbfy{df $) k|ltztn] 5'6 lbPsf] cj:yfdf pQm $)
k|ltzt jfktsf] /sdsf] lahs Po/nfoG;sf] gfp+df hf/L ug'{kg]{5 . af+sL ^)
k|ltzt a/fa/sf] /sdsf] lahs ;DalGwt pkef]Qmf jf ;]jfu|fxLsf] gfp+df hf/L ug'{
77

kg]{5 . o;}u/L pQm Po/nfoG;n] hf/L u/]sf] ;'ljwf sf8{ -Privilege Card_ af6
gof+;8sl:yt /]l8d]8 ;]G6/af6 vl/b u/]sf] s/of]Uo ;fdfgdf @) k|ltzt 5'6 k|fKt
u/]sf] /x]5 eg] ;f] /]l8d]8n] sf8{wf/snfO{ pknAw u/fPsf] pQm 5'6 /sd jfkt
Po/nfOG;af6 s'g} /sd k|fKt u/]sf] jf s'g} vr{ zf]wegf{ k|fKt u/]sf] ePdf ;f]
/sddf d"No clea[l4 s/ Po/nfoG;af6 c;'n ug'{kg]{5 .
pkxf/sf] ?kdf ljt/0f ul/g] j:t' jf gubsf] btf{jfn laqm]tf tyf vl/bstf{ b'a}n]
pkxf/ lbP lnPsf] ljj/0fsf] clen]v cBfjlws /fVg'kg]{5 . ;fy} ;f] pkxf/;DaGwL
hfgsf/L ;a}n] k|fKt ug]{ u/L ;"rgf hf/L u/]sf] x'g'kb{5 . o:tf pkxf/ of]hgfsf]
hfgsf/L sf/f]af/ x'g'k"j{ ePsf] x'g'kb{5 .

%.*
* s/ nfUg] d"No ;dfof]hg:
g
j:t' jf ;]jf laqmL eO{ lahs hf/L ul/;s]kZrft\ slxn]sfxL tL j:t' jf ;]jfsf] s/
nfUg] d"No / s/ /sddf ;dfof]hg ug'{ kg]{ cj:yf l;h{gf x'G5 . laqmL eO{ ;s]sf
j:t'df s'g} k|fljlws q'l6 b]lvPdf vl/bstf{n] ;f] j:t' lkmtf{ u/]sf] kfOG5 . o;}u/L
c8{/ u/] adf]lhdsf] :k]l;lkms];g, dfqf, u'0f:t/ Pjd\ ;doleq j:t' cfk"lt{ gePsf]
sf/0fn] klg slxn]sf+xL cfk"lt{ ul/Psf j:t'sf] ;a} jf cf+lzs kl/df0f laqm]tfnfO{
lkmtf{ ug]{ u/]sf] kfOG5 . o:tf] cj:yfdf vl/bstf{n] j:t' ;DalGwt laqm]tfnfO{ lkmtf{
u/]df pQm j:t'sf] s/ nfUg] d"Nodf ;dfof]hg ug'{kb{5 . o;/L sf/f]af/ d"Nodf
;dfof]hg ug{ 8]lj6 gf]6 / qm]l86 gf]6sf] k|of]u ug'{kb{5 . Psk6s laqmL eO{ ;s]sf]
j:t' lkmtf{ ePsf] cj:yfdf laqm]tfn] qm]l86 gf]6 hf/L ug'{kb{5 eg] vl/bstf{n] 8]la6
gf]6sf] dfWodaf6 s/ ;dfof]hg ug'{kb{5 . ;fy} o;/L lkmtf{ lng] lbg] b'a} kIfn]
laqmL lkmtf{sf] kl/df0f df}Hbft lstfjdf ;d]t cBfjlws ug'{kb{5 . b]xfosf
cj:yfx?df o; k|sf/sf] l:ylt l;h{gf x'g ;Sb5 M
-s_ laqmL ePsf ;Dk"0f{ j:t' lkmtf{ eO{ s|]tfnfO{ k"/f d"No lkmtf{ ug'{ k/]df qm]l86
gf]6 hf/L ug'{kb{5 . t/ klxn]sf] d"No eGbf a9L d"Nosf] j:t';Fu ;f6\bf lkmtf{
ePsf] j:t'sf] nflu qm]l86 gf]6 hf/L u/L gof+ j:t'sf] nflu s/ lahs hf/L
ug'{kb{5 . o;}u/L laqmL ePsf] j:t'sf] s'g} hfoh sf/0fn] laqm]tf /
78

vl/bstf{aLr j:t' lkmtf{ gu/L d"Nodf dfq kl/jt{g -36L jf a9L_ ePdf ;f]sf]
;dfof]hg 8]lj6 gf]6 jf qm]l86 gf]6af6 ug'{kb{5 .
-v_ jf/]06L cjlwleq klxn] laqmL ul/Psf] j:t' lkmtf{ eO{ ;f]sf] d"No ;dfof]hg ug'{
k/]df klg cfjZostf cg';f/ qm]l86 gf]6 jf 8]lj6 gf]6 hf/L ug'{kb{5 .
-u_ vl/bstf{n] k|fKt u/]sf] ;Dk"0f{ j:t'x? lkmtf{ ug'{ kg]{ cj:yf l;h{gf ePsf] /
pQm j:t'sf] s/ lahsnfO{ vl/b vftfdf k|ljli6 gu/]sf] / df}Hbft clen]vdf
klg k|flKt ghgfPsf] cj:yf /x]df vl/bstf{n] vl/b ul/Psf ;Dk"0f{ j:t' /
;f]sf] ;Ssn s/ lahs lkmtf{ ug'{kb{5 . o:tf] cj:yfdf vl/bstf{n] dfly
pNn]v eP h:tf] 8]lj6 gf]6 hf/L ug'{kb}{g . t/ laqmL ePsf j:t' / ;f]sf]
;Ssn s/ lahs lkmtf{ kfPsf] cj:yfdf ;DalGwt laqm]tfn] qm]l86 gf]6 hf/L
ug'{kb{5 .
-3_ Pp6} s/ lahsdfkm{t w]/} kl/df0fdf j:t' vl/b ePsf] / tL j:t'x?dWo] s]xL
j:t' tTsfn} jf s]xL cjlwkl5 s'g} hfoh sf/0fn] ;DalGwt laqm]tfnfO{ lkmtf{
ug'{ kg]{ cj:yf l;h{gf ePdf pQm s/ lahs adf]lhdsf] sf/f]af/nfO{ vl/b
vftfdf k|ljli6 u/L df}Hbft lstfadf ;d]t k|flKt hgfO{ ;f] dWo] lkmtf{ ug'{ kg]{
j:t'sf] k"0f{ ljj/0f, ;+Vof, s/nfUg] d"No / s/ ;d]t pNn]v u/L ;DalGwt s/
lahssf] kmf]6f]skL ;d]t /fvL ;DalGwt laqm]tfnfO{ lkmtf{ ug'{kb{5 . o;/L
lkmtf{ ubf{ lkmtf{ ePsf j:t' / sf/f]af/ d"No v'nfO{ 8]lj6 gf]6 hf/L ug'{kb{5 .
o;/L cf+lzs?kdf lkmtf{ ePsf j:t'sf] ;DaGwdf laqm]tfn] klg qm]l86 gf]6 hf/L
u/L b'a} kIfsf] clen]v cBfjlws /fVg'kg]{5 .
-_ laqm]tfn] hf/L ug]{ qm]l86 gf]6nfO{ laqmL vftfdf klg clen]v hgfO{ ;f] s/
cjlwsf] s'n laqmL sf/f]af/df 36fpg' kb{5 eg] vl/bstf{n] klg cfkm"n] hf/L
u/]sf] 8]lj6 gf]6nfO{ vl/b vftfdf clen]v hgfO{ vl/b sf/f]af/nfO{ 36fpg'
kb{5 .
-r_ s'g} pTkfbs jf ljt/sn] cfkm\gf l8n/, Ph]06 jf v'b|f:t/sf laqm]tfnfO{ j:t'
cfk"lt{ ul/;s]kl5 ljleGg hfoh sf/0fn] ubf{ k"j{ lgwf{l/t d"Nodf j:t'
pkef]Qmf ;dIf laqmL x'g g;Sg] cj:yf l;h{gf eO{ pTkfbs jf ljt/sn]
cfkm\gf l8n/, Ph]06 jf v'b|f laqm]tfnfO{ s]xL k|ltzt /sd d"Nodf 36fO{ laqmL
79

ug{ / klxn]sf] d"Nodf km/s k/]sf] xb;Dd d"No lkmtf{ lbg] jf cGo s'g}
tl/sfn] ;dfof]hg ul/lbg] u/L Joj;flos k|aGw u/]sf] cj:yfdf ;f] d"No
jfktsf] pTkfbs jf ljt/sn] qm]l86 gf]6 / vl/b ug]{ l8n/, Ph]06 jf
vl/bstf{n] 8]lj6 gf]6 hf/L ug'{kb{5 .
-5_ d"No clea[l4 s/df btf{ gePsf] JolQmn] vl/b u/]sf] j:t' s'g} hfoh sf/0fn]
laqm]tfnfO{ lkmtf{ ug'{ kg]{ cj:yf l;h{gf ePdf laqm]tfn] qm]l86 gf]6 hf/L u/L
s/ ;dfof]hg ug'{kb{5 . o;/L ;dfof]hg ubf{ ;f] j:t'sf] s/ lahssf]
kmf]6f]skL / vl/bstf{sf] kqsf] cfwf/df ;dfof]hg ug'{kb{5 .
d"No clea[l4 s/ lgodfjnL, @)%# sf] lgod @) n] b]xfo adf]lhdsf] Joj:yf u/]sf]]
5.

lgod @)@)-!_M btf{ ePsf] JolQmn] cfk"lt{ u/]sf] j:t' jf ;]jfsf] d"Nodf kl/jt{g eO{
qm]l86 jf 8]lj6 gf]6 hf/L ug'{ k/]df To:tf] gf]6df :ki6;+u qm]l86 jf 8]lj6 gf]6 n]vL
b]xfosf s'/fx? ;d]t v'nfpg' kg]{5MM
-s_ qmdfut ;+Vof,
-v_ hf/L ePsf] ldlt,
-u_ cfk"lt{stf{sf] gfd, 7]ufgf / btf{ gDa/,
-3_ k|fkssf] gfd, 7]ufgf / lgh btf{ ePsf] JolQm ePdf btf{ gDa/,
-_ sf/f]af/;+u ;DalGwt s/ lahssf] ;+Vof / ldlt,
-r_ j:t' jf ;]jfsf] ljj/0f / qm]l86 jf 8]lj6sf] sf/0f,
-5_ qm]l86 jf 8]lj6 ePsf] /sd,
-h_ qm]l86 jf 8]lj6 ePsf] s/sf] /sd
s/of]Uo d"Nodf cfPsf] kl/jt{g ldnfg ubf{ j:t' jf ;]jf cfk"lt{ ubf{sf] ;dodf
sfod /x]sf] s/sf] b/ cg';f/ ldnfg ug'{kg]{ x'G5 . o;/L s/ ldnfg ubf{ 8]lj6 gf]6
jf qm]l86 gf]6sf] dfWodaf6 ldnfg ug'{ kg]{ / ;f]sf] dfl;s n]vf /fVg' kg]{5 . o;
;DaGwdf lgodfjnLsf] lgod @) sf] pklgod -@_ df b]xfosf] Joj:yf /x]sf] 5M

lgod
lgod @)@)-@_M btf{ ePsf] s/bftfn] pklgod -!_ adf]lhdsf] qm]l86 jf 8]lj6 gf]6sf]
dfl;s n]vf /fVg' kb{5 .
80

lgodfjnLsf] pko'{Qmfg';f/ hf/L ug'{ kg]{ 8]lj6 qm]l86 gf]6sf] 9fFrf b]xfo jdf]lhd
/x]sf] 5 .
8]lj6 qm]l86
8]lj6 qm]l86 gf]6sf] l;=g+=

hf/L ePsf] ldltM

cfk'lt{ stf{sf] s/bftf btf{ g+=

cfk'lt{stf{sf] gfdM
7]ufgfM
k|fkssf] gfd M
s/ lahssf] l;=g+=
j:t' jf ;]jfsf]

8]lj6 qm]l86

ljj/0f

sf/0f

8]lj6 qm]l86 /sd

8]lj6 qm]l86 s/
/sd

=====================
hf/L ug{]sf] ;xL

81

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

82

ahf/ d"No lgwf{/0f ug]{ k|lqmofsf] ;DaGwdf lgodfjnLsf] lgod @@ df

b]xfoadf]lhdsf] Joj:yf /x]sf] 5M

lgod @@@@-!_ M P]gsf] bkmf !# adf]lhd ahf/ d"No lgwf{/0f ug'{ kbf{
kbf{ s/ clws[tn]
;dfg k|sf/sf] sf/f]af/sf] ;DaGwdf btf{ ePsf cGo ;dfg laqm]tfx?sf] sf/f]jf/
tyf d"No cWoog u/L ahf/ d"Nosf] lgwf{/0f
ug]{5 .
-@_ M P]gsf] bkmf !# sf] pkbkmf -#_ df pNn]v eP adf]lhd s'g} j:t' jf ;]jfsf]
ahf/ d"No lgwf{/0f ug{ g;lsPsf] cj:yfdf dxflgb]{zsn] tt\
\;DaGwdf ;dfg
tt;DaGwdf
k|sf/sf btf{ ePsf JolQmx?af6 cfkm"nfO{ k|fKt ePsf] hfgsf/L ;d]tsf cfwf/df
d"No lgwf{/0f ug'{ kg]{5 .
P]g tyf lgodfjnLsf pko'{Qm Joj:yf cg';f/ s'g} JolQmn] ahf/ d"NoeGbf Go'g x'g]
u/L s/ nfUg] d"No sfod u/L sf/f]af/ u/]sf] cj:yfdf s/ clws[tn] ahf/ d"No
lgwf{/0f ubf{ lgDg adf]lhd ug'{kb{5M
s= ;dfg lsl;dsf] sf/f]af/ ug]{ cGo btf{jfn JolQmx?n] lgwf{/0f u/]sf] s/ nfUg]
d"No ;+sng ug'{kb{5 .
v= s/ nfUg] d"No ;+sng ubf{ ;s];Dd ;dfg :yfg, If]q, ldlt / ;donfO{ Wofg
lbg'kb{5 .
u= ;dfg -Identical_ jf p:tf p:t} -Similar_ j:t' jf ;]jfsf] sf/f]af/ d"NoaLr
t'ngf ug'{kb{5 . ;dfg jf p:tf p:t} j:t'sf] sf/f]af/ ug]{ s/bftfx?n] s'g}
l8isfp06 jf 5'6 lbg] gLlt nfu" u/]sf 5g\ eg] o:tf l8isfp06 jf 5'6
lbg'k"j{sf] sf/f]af/ d"NonfO{ cfwf/ dfGg'kb{5 .
3= laqm]tf / qm]tf Ps cfk;df c;DalGwt x'g'kb{5 .
=

s/ nfUg] d"No :jtGq?kn] lgwf{/0f ul/Psf] x'g'kb{5 .

r= ;Gbe{sf] ?kdf lnOPsf] j:t' jf ;]jf cfk"lt{ u/] jfkt k|fKt x'g] k|ltkmn ;dfg
jf Ps}gf;sf] x'gkb{5 .
j:t'sf] k|s[lt, kl/df0f, u'0f, :k]l;lkms];g cflbdf ;dfgtf x'g'sf] ;fy;fy} :yfg /
;do klg ;dfg x'g'kb{5 . oL kIfx?df cWoog / ljZn]if0f u/L ;dfg lsl;dsf]
83

sf/f]af/ ug]{ cGo btf{jfn JolQmn] lgwf{/0f u/]sf] sf/f]af/ d"Nosf] cfwf/df ahf/
d"No lgwf{/0f ul/G5 . dfly pNn]v eP adf]lhd s'g} j:t' jf ;]jfsf] ahf/ d"No
lgwf{/0f ug{ g;lsPsf] cj:yfdf dxflgb]{zsn] tt\;DaGwdf ;dfg k|sf/sf btf{
ePsf JolQmx?af6 cfkm"nfO{ k|fKt ePsf] hfgsf/L ;d]tsf cfwf/df d"No lgwf{/0f ug'{
kg]{ Joj:yf lgod @@ df ul/Psf] 5 .

%.!)
!) ;Da4 kIfx?sf] sf/f]af/df s/ nfUg] d"NoM
JolQmut jf ljQLo :jfy{ ePsf ;Da4 JolQmx? aLr ul/Psf] sf/f]jf/df s/ bfloTj
sd ug]{ p4]Zon] s/ nfUg] d"NonfO{ 36a9 ug]{ ;+efjgf /xG5 . o:tf ;Da4
JolQmx?aLrsf] sf/f]jf/df s/ nfUg] d"Nosf] lgwf{/0f ;fdfGo ahf/ d"Nosf cfwf/df
ug'{kb{5 .

%.!!
!! j:t' jf ;]jfsf] :jMcfk"lt{df s/ nfUg] d"NoM
btf{ ePsf] JolQmn] cfkm"n] cfk"lt{ ug]{ j:t' tyf ;]jfx?nfO{ cfkm\g} Joj;flos
k|of]hgsf] lgldQ pkef]u u/]sf] v08df To;nfO{ :jMcfk"lt{ elgG5 . Joj;flos
k|of]hgsf] lgldQ :jMcfk"lt{ ubf{ k|ydtM pQm j:t' jf ;]jfsf] s/ nfUg] d"No tL j:t'
jf ;]jfsf] v/Lb jf k}7f/L jf pTkfbg d"No a/fa/ x'g] u/L olsg ug'{kb{5 . olb tL
j:t' tyf ;]jfsf] v/Lb d"No lgwf{/0f ug{ g;lsg] cj:yf ePdf laqmL k|of]hgsf
nflu lgwf{/0f ul/Psf] d"No jf ahf/ d"NonfO{ s/ nfUg] d"No dflgG5 .

%.!@=
!@= j:t' ljlgdosf] dfWodaf6 sf/f]jf/ x'g] j:t'sf] s/ nfUg]
nfUg] d"NoM
d'b|f afx]s cGo j:t' jf ;]jf k|ltkmnsf] ?kdf k|fKt ug]{ u/L j:t' tyf ;]jf laqmL,
ljlgdo, x:tfGt/0f ul/Psf] cj:yfdf To:tf] laqmLnfO{ j:t' ljlgdodf cfwfl/t
sf/f]jf/ elgG5 . o:tf] sf/f]jf/df k|ltkmnsf ?kdf k|fKt x'g] j:t' jf ;]jfsf] ahf/
d"NonfO{ s/ nfUg] d"No dfgL s/ c;'n ug'{kb{5 . o; ;DaGwdf P]gsf] bkmf !@ sf]
pkbkmf -$_ df b]xfoadf]lhdsf] Joj:yf /x]sf] 5M

84

bkmf !@!@-$_M j:t' ljlgdo cGtu{t cfbfg k|bfg ul/Psf j:t' jf ;]jfsf] s/ nfUg]
d"No To;/L cfbfg k|bfg ul/Psf j:t' jf ;]jfsf] ahf/ d"No a/fa/ x'g]5 .
pbfx/0f %=%
s'g} btf{jfn JolQmn] g]kfnaf6 rfprfp rLgsf] ltAat lgsf;L u/L ;f] sf] abnfdf
rLgdf pTkflbt sk8f k}7f/L ug{] u/]sf] /x]5 . j:t' ljlgdosf] o:tf] cj:yfdf
rfprfpsf] s/ nfUg] d"No sk8fsf] ahf/ d"No a/fa/ x'G5 .

%.!#
!# sf7sf] sf/f]af/df s/ nfUg] d"No:
o
P]gsf] bkmf !@s=df sf7sf] sf/f]af/sf] s/ nfUg] d"Nosf ;DaGwdf b]xfo adf]lhdsf]
ljz]if Joj:yf /x]sf] 5 .
bkmf !@s!@s-!_ M /fli6o jgsf] sf7 lnnfdL, 5f]8k"hL{, jf lr/fg cfb]z kfPsf]
;dodWo] h'g klxn] x'G5 ;f] ;dodf To:tf] sf7sf] /f]oN6L /sd jf lnnfd /sddf
h'g a9L x'G5 ;f] /sddf s/ nufO{ c;'npk/

ul/g]5 .

-@_M lghL cfjfbL, lghL jg jf ;fd'bflos jgsf] sf7 Jofkfl/s k|of]hgsf]

laqmL u/]df /f]oN6L] gnfUg] eP klg pkbkmf -!_ df

Joj:yf

eP

nflu
adf]lhd

/fli6o jgsf] sf7 ;/x g} s/ nfUg]5 .

pbfx/0f %=^
/fli6\
/fli6\|o jgsf]
jgsf] ;fnsf] sf7sf] /f]oN6L d"No k|lt So"=kmL6 ?= ^)) tf]lsPsf] /x]5, jg
sfof{non] lnnfd ubf{ s'g} v/Lbstf{n] k|lt So"=kmL6 ?= *))
\of] eg] ?=
*)) df ;sf/ u/\
u/of]
*)) s/ nfUg] d"No sfod x'G5 . t/ lghL hUufsf] jgaf6 s;}n] k|lt So"=kmL6 ?=
%)) sf b/n] v/Lb u/\
\of] eg] s/
u/of]
s/ nfUg] d"No ?= ^)) sfod ug'{kb{5 .

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

Ps k6s pkof]udf cfO;s]sf j:t'sf] k'gM k|of]u ug]{ u/L vl/b laqmL x'g ;Sb5 .
k|of]u eO;s]sf j:t'sf] sf/f]af/ ug]{ JolQmn] o:tf j:t'sf] v/Lb ;fdfGotof
a]btf{jfn JolQm -d"ntM pkef]Qmf_ jf lgsfox?af6 ug]{ ub{5g\ . t/ slxn]sf+xL btf{
85

ePsf JolQmx?af6 klg o:tf j:t' vl/b ul/Psf] kfOG5 . k'/fgf] ;jf/L ;fwg, 7"nf
d]l;g/L cflb laqmL ug]{ l/slG8zg xfp; o;sf pbfx/0f x'g\ . o:tf j:t'x?sf] s/
nfUg] d"No eGgfn] To:tf j:t'sf] laqmL d"No / vl/b d"NoaLrsf] km/snfO{
;Demg'kb{5 . lgodfjnLsf] lgod !( cg';f/ bz xhf/ ?k}ofeGbf a9L d"No ePsf
k|of]u e};s]sf j:t'sf] sf/f]jf/ ug]{ JolQmn] lghn] cfk"lt{ u/]sf] j:t'sf] v/Lb
d"NoeGbf laqmL d"No 36L ePdf s/ lahs hf/L ug{ gkg]{ cyf{t\ To:tf] laqmLdf s/
g} c;'n ug{ gkg]{ Joj:yf ;d]t u/]sf] 5 . k'/fgf j:t'sf] sf/f]af/ ug]{ JolQmn] k|To]s
j:t'sf] 5'f 5'} v/Lb Pjd\ laqmL clen]v /fVg'kb{5 . k|of]u e};s]sf j:t'x?sf]
sf/f]af/ ug]{ JolQmn] kfpg] s/ s6[L ;'ljwfsf ;DaGwdf P]gsf] bkmf !& sf] pkbkmf %_ df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf !& -%_M pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg k|of]u eO;s]sf
j:t'x?sf] sf/f]af/ ug]{ btf{ ePsf] JolQmn] kfp+g] s/ s6[L ;'ljwf tf]lsP adf]lhd
x'g]5 .
P]gsf] pko'{Qm Joj:yf adf]lhd lgodfjnLsf] lgod ## df b]xfo adf]lhdsf] Joj:yf
ul/Psf] 5M

lgod ##=##=-!_ M k|of]u e};s]sf j:t'x?sf] s/ lgwf{/0f To:tf j:t'x?sf] ljqmL d"No /
v/Lb d"No aLrsf] artdf dfq ul/g]5 . To:tf j:t'sf] ljqm]tfn] b]xfo adf]lhdsf
:yfoL clen]v To:tf j:t' v/Lb jf ljqmL ubf{s} cj:yfdf tof/ u/L /fVg'kg]{5 .
-s_ v/Lb
v/Lb ;DaGwL
-c_ v/Lb ldlt,
-cf_ j:t'sf] k"0f{ hfgsf/L x'g] lsl;dsf] Joxf]/fsf] pNn]v,
-O_ s/ afx]ssf] v/Lb d"No,
-O{_ s/sf] b/,
-p_ s/sf] /sd,
-pm_ lt/]sf] s"n /sd .
-v_ ljqmL ;DaGwL
-c_ ljqmL ePsf] ldlt,
-cf_ s/ jfx]ssf] ljqmL d"No,
86

-O_ v/Lb d"No / ljqmL d"d"No aLrsf] km/s,

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

87

d"NonfO{
a9L ePdf
clen]v
s"n ljqmL
u/L s/

kl/R5]b ^
sf/f]af/sf] clen]v
d"No clea[l4 s/df btf{ ePsf s/bftfn] s/of]Uo cfk"lt{ ubf{ sf/f]af/ d"Nodf !# k|ltztsf
b/n] s/sf] u0fgf u/L s/ ;+sng ug'{kb{5 . sf/f]af/sf] l;nl;nfdf s/bftfn] ljleGg j:t'
tyf ;]jf k}7f/L tyf :yfgLo ?kdf vl/b u/L To:tf j:t'x? laqmL ub{5g\ . s/bftfn]
ljleGg JolQmaf6 k|fKt u/]sf lan lahs jf cfkm"n] hf/L u/]sf lan lahs tyf cGo
sfuhftx?sf] clen]v Joj:yfkg ug]{ sfo{ dxTjk"0f{ /x]sf] x'G5 . sf/f]af/sf] clen]v
jf:tlas / cBfjlws ePg eg] cfkm\gf] s/ bfloTj oyfy{ ?kn] olsg ug{ ;Sb}g . o;/L
jf:tljs ?kdf s/ blfoTj olsg geO{ bflvnf x'g uPsf] ljj/0faf6 ltg{'kg{] s/ bfloTjdf
sdL ePdf kl5 s/ nufot yk b:t'/, hl/jfgf cflb yk bfloTj >[hgf x'g hfG5 . To:t}
s/ k|zf;gnfO{ ;d]t ;dodf k|fKt x'g'kg{] s/ /sd k|fKt x'g ;Sb}g . o;y{ ;xL Pj+
oyfy{k/s ?kdf s/ bfloTj olsg ug{ vl/b ul/Psf] j:t' jf ;]jf / laqmL ul/Psf] j:t' jf
;]jfsf] ;xL Pj+ Jojl:yt ?kn] clen]v /fVg clgjfo{ /xG5 . s/bftfn] sf/f]jf/ clen]v
ug{] ;DaGwdf P]gsf] ljleGg bkmfx?df pNn]v ePsf] 5 . lgb{]lzsfsf] o; kl/R5]bdf
sf/f]jf/sf] clen]vsf] ;DaGwdf ePsf Joj:yfx?sf] ;DaGwdf lj:t[t ?kdf pNn]v ul/Ps]f
5.

^=! d"No clea[l4 s/ ;DaGwL clen]vx?M

s'g} klg s/bftfsf] jf:tljs s/ bfloTj olsg ug{ s/bftf tyf s/ clws[t b'a}
kIfnfO{ k|df0f, sfuhft tyf ;xL clen]vsf] cfjZostf kb{5 . d"No clej[l4 s/
k|0ffnL s/ lahsdf cfwfl/t k|0ffnL xf] . :yfgLo vl/bdf lt/]sf] s/ bfjL ug{ s/
lahssf] cfjZostf kb{5 eg] k}7f/L ul/Psf j:t' tyf ;]jfdf lt/]sf] s/ bfjL ug{
k}7f/L k|1fkg kq tyf e+;f/ sfof{nosf] gubL /l;b cfjZos kb{5 . d"No clea[l4
s/ P]g tyf lgodfjnLn] sf/f]af/l;t ;DalGwt k}7f/L, vl/b, laqmL, lgsf;Ll;t
;DalGwt lan tyf lahs, k|1fkgkq, gubL /l;b, lan ckm OG6L, ;fdfg k|fKt
u/]sf] k|df0fkq, k|lttkq, e'QmfgLsf] k|df0fkq h:tf cfwf/e"t k|df0fx?sf] clen]v
88

/fVg' kg{] Joj:yf u/]sf] 5 . o:tf] clen]v /fVg vl/b vftf, laqmL vftf / d"No
clea[l4 s/ n]vfnfO{ clgjfo{ u/L ;f] sf] 9fFrf tf]lsPsf] 5 . d"No clej[l4 s/
n]vfFsgnfO{ ;xL Pj+ oyfy{k/s agfpg pNn]lvt vftfx?sf] cltl/Qm Jofkf/ n]vf,
jf;nft, gfkmf gf]S;fg lx;fa, gub k|jfx ljj/0f / df}Hbft clen]v >]:tfx? /fv]sf]
x'G5 . sDKo'6/dfkm{t lahs tyf clen]v hf/L ug]{ :jLs[lt k|fKt ug]{ s/bftfn]
ljB'tLo dfWodaf6 /flvPsf pk/f]Qm cg';f/sf] clen]v cBfjlws u/L /fVg' kg]{
Joj:yf u/]sf] 5 . ;fy} k|To]s s/ cjlwsf] s/ bfloTj olsg ug{ s/ ljj/0f tof/
u/L ;DalGwt sfof{nodf k]z ug'{kb{5 eg] pQm s/bfloTj r'Qmf ug{ ;DalGwt a}+sdf
s/ bflvnf u/]sf] ef}r/ jf sfof{nodf gub} bflvnf u/]sf] eP gubL /l;b k|fKt u/L
;f]sf] clen]v /fVg'kb{5 . o;sf] cltl/Qm d"No clej[l4 s/ bfloTjdf ;dfof]hg
ePsf] eP ;f];+u ;DalGwt 8]lj6 qm]l86 gf]6 nufotsf k|df0f sfuhftx? klg
;'/lIft /fVg' kg]{ Joj:yf u/]sf] 5 .

^=@ lahsM
d"No clea[l4 s/sf] k|d'v cfwf/ lahs xf] . btf{ ePsf] k|To]s AolQmn] s'g} j:t' jf
;]jf cfk'lt{ ubf{ lahs hf/L ug'{ kg]{ clgjfo{ Joj:yf /x]sf] 5 . lahsnfO{ s/
lahs / ;+lIfKt s/ lahssf] ?kdf 5'6[f5'6[} Joj:yf ul/Psf] 5 . s/ lahssf]
dfWodaf6 s/ s6[L bfjL ug{ ;lsG5 eg] ;+lIfKt s/ lahsaf6 s/ s6[L bfjL ug{
;lsb}g . lahsn] sf/f]af/ u/]sf] k'li6 ub{5 . s/ bfloTj tyf s/ s6[L bfjL olsg
ug]{ cfwf/ tof/ ub{5 . j:t' tyf ;]jf cfk"lt{stf{n] pknAw u/fPsf] lahssf]
cfwf/df vl/bstf{n] s/ s6[L bfjL ug{] x'+bf o;af6 d"No clj[l4 s/sf] ;xL n]vf+sg
ug{ ;xof]u k'Ub5 .
lahssf ;DaGwdf P]gsf] bkmf !$ n] lgDg Joj:yf u/]sf] 5 M
bkmf !$!$-!_ M k|To]s btf{ ePsf] JolQmn] tf]lsP adf]lhdsf] cj:yfdf afx]s s'g}
j:t' jf ;]jf cfk"lt{ ubf{ k|fksnfO{ lahs lbg' kg]{5
t/ bz nfv ?k}ofF eGbf a9Lsf] jflif{s sf/f]af/ ug]{ JolQmn] btf{ gePsf] ePklg
cfgf] gfd, 7]ufgf tyf :yfoL n]vf gDa/ pNn]v u/L l;nl;n]jf/ gDa/ ;lxtsf]
aLhs hf/L ug'{ kg]{5 .
89

-@_ M lahssf] 9fFrf tf]lsP adf]lhd x'g]5 .

-#_ M lahs lng' k|fkssf] st{Jo x'g]5 .
-$_ M bz xhf/ ?k}ofFeGbf a9Lsf] s/ nfUg] j:t' ljefun] tf]s]sf] If]q jflx/ 9'jfgL
ug]{n] s/ jLhs ;fydf /fVg' kg]{5 .
-%_ M

ljefun] s/bftfnfO{ Sofz d]l;g jf sDKo'6/sf] k|of]u u/L lahs hf/L ug{
cfb]z lbg ;Sg]5 . o;/L ljefun] cfb]z lb+bf ckgfpg'
ckgfpg' kg]{ k|lqmof laefun]]
tf]s] adf]lhd x'g]5 .

-^_ M

ljefun] ;"rgf k|sfzg u/L jf lnlvt cfb]z lbO{ tf]s]sf] s'g} JolQmn] s'g}
j:t'sf] ;f]xL ;"rgf jf cfb]zdf tf]s]sf] j:t'sf] tf]s]sf] ;dofjlwsf nflu
To:tf] j:t'sf] v'b|f ljqmL d"No ;fj{hlgs ug'{kg]{ u/L tf]
tf]Sg ;Sg]5 . o:tf]
;"rgf jf cfb]z k|fKt eP kl5 v'b|f ljqmL d"No ;fj{hlgs gu/L s'g} j:t'sf]
ljqmL jf x:tfGt/0f ug{ kfpg] 5}g .

-&_ M pkbkmf -^_ adf]lhd tf]lsPsf] JolQmn] To:tf] j:t'sf] btf{ gePsf] JolQmnfO{
ljqmL ubf{ ;fj{hlgs ePsf] d"Nodf tf]lsPsf] 9fFrfdf
fdf lahs hf/L u/L
pkef]Qmf txsf] s/ ;d]t c;'n pk/ u/fpg] Joj:yf ul/g]5 .
t/ pkbkmf -^_ adf]lhd gtf]lsPsf] s'g} JolQmn] :j]R5fn] o;

pkbkmf cg';f/sf]

tf]lsPsf] 9fFrfdf lahs hf/L ug{ ;Sg]5 .

^=@=! s/ lahsM
btf{jfn laqm]tfn] v/Lbstf{nfO{ j:t' jf ;]jf cfk"lt{ ubf{ hf/L ug{] ;Ssn lahsnfO{
s/ lahs elgG5 . s/ lahs hf/L ug]{ clwsf/ btf{ ePsf] AolQmnfO{ dfq x'G5 .
s/ lahs s/ ;+sngsf] cfwf/e't dfWod xf] . k|To]s s/ lahs Go'gtd tLg k|lt
x'g'k5{ . lahssf] k|yd k|ltsf] zLif{ efudf s/ lahs pNn]v ug{'kb{5 . s/ lahs
pNn]v ePsf] klxnf] k|lt v/Lbstf{nfO{ lbOG5 . bf];|f] k|lt s/ k|zf;gn] dfu]sf] avt
pknAw u/fpg] u/L s/bftfn] clen]vdf /fV5 . t];|f] k|lt btf{ ePsf] AolQmn] cfkm\gf]
sf/f]af/sf] n]vf+sgsf nflu k|of]u ub{5 . oxL t];|f] k|ltsf] dfWodaf6 s/bftfn]
cfkm\gf] laqmL vftf k|lji6 ug]{ / n]vf /fVg] ub{5 . s/ lahs pNn]v ePsf] k|ltn]
90

s/ s6[L bfjL ug{] cfwf/ l;h{gf x'g] ePsf]n] klxnf] k|lt jfx]s cGo k|ltdf s/
lahs pNn]v ug'{ x'b}g . s/bftfn] cfkm\gf] cfjZostfg';f/ # k|lt eGbf j9L k|lt
lahs klg hf/L ug{ ;Sb5g\ . ljefusf] :jLs[lt lnO{ sDKo'6/ k|0ffnLjf6 klg
s/bftfn] lahs hf/L ug{ ;Sg] Joj:yf /x]sf] 5 . s/ lahssf ;DaGwdf P]gsf] bkmf
!$ df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf !$=!$=-!_M k|To]s btf{ ePsf] JolQmn] tf]lsPadf]lhdsf] cj:yfdf afx]s s'g} j:t'
jf ;]jf cfk"lt{ ubf{ k|fksnfO{ lahs lbg' kg{]5 .
t/ bz nfv ?k}ofF eGbf a9Lsf] jflif{s sf/f]af/ ug]{ JolQmn] btf{ gePsf]
ePklg cfgf] gfd, 7]ufgf tyf :yfoL n]vf gDa/ pNn]v u/L l;nl;n]jf/ gDa/
;lxtsf] lahs lbg' kg]{5 .
-@_ lahssf] 9f
rf tf]lsPadf]lhd x'g]5 .
9frf
-#_ lahs lng' k|fkssf] st{Jo x'g]5 .
-$_ bz xhf/ ?k}ofFeGbf a9Lsf] s/ nfUg] j:t' ljefun] tf]s]sf] If]q jflx/ 9'jfgL
ug]{n] s/ lahs ;fydf /fVg' kg]{5 .
-%_ ljefun] s/bftfnfO{ Sof; d]l;g jf sDKo'6/sf] k|of]u u/L lahs lbg' kg]{ u/L
cfb]z lbg ;Sg]5 . o;/L Sof; d]l;g jf sDKo'6/sf] k|of]u u/L lahs lbg]
;DaGwL cGo k|lqmof ljefun] tf]s] adf]lhd x'g]5 .
-^_ ljefun] ;"rgf k|sfzg u/L jf lnlvt cfb]z lbO{ tf]s]sf] s'g} JolQmn] s'g}
j:t'sf] ;f]xL ;"rgf jf cfb]zdf tf]s]sf] j:t'sf] tf]s]sf] ;dofjlwsf nflu To:tf]
j:t'sf] v'b|f laqmL d"No ;fj{hlgs ug'{ kg]{ u/L tf]Sg ;Sg]5 . o:tf] ;"rgf jf
cfb]z k|fKt eP kl5 v'b|f laqmL d"No ;fj{hlgs gu/L s'g} j:t'sf] laqmL jf
x:tfGt/0f ug{ kfpg] 5}g .
-&_ pkbkmf -^_ adf]lhd tf]lsPsf] JolQmn] To:tf] j:t'sf] btf{ gePsf] JolQmnfO{
laqmL ubf{ ;fj{hlgs ePsf] d"Nodf tf]lsPsf]
sPsf] 9fFrfdf lahs lbO{ pkef]Qmf txsf]
s/ ;d]t c;'n pk/ u/fpg] Joj:yf ul/g]5 .
t/ pkbkmf -^_ adf]lhd gtf]lsPsf] s'g} JolQmn] :j]R5fn] o; pkbkmf
adf]lhdsf] lahs lbg ;Sg]5 .

91

o;} u/L lgodfjnLsf] lgod !& n] s/ lahssf ;DaGwdf b]xfosf] Joj:yf u/]s]f
5M

lgod !& -!_ M btf{ ePsf] JolQmn] s'g} j:t' jf ;]jf cfk"lt{ ubf{ s/ clws[tn]
cGoyf :jLs[t u/]b]lv afx]s k|fksnfO{ cg';"rL
L% / %s= adf]lhdsf] 9fFrfdf s/
lahs lbg' kg]{5 . To;/L s/ aLhs hf/L ubf{ s'g} a:t'sf] lsl;d, ;fOh, df]8n /
a|f08 ePdf ;f] v'nfpg' kg]{5 .
-!s_ pklgod -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg P]gsf] bkmf !$ sf] pkbkmf
-&_ adf]lhd j:t' jf ;]jfsf] laqmL ubf{ cg';"rL
L%v dfplNnlvt ljj/0f adf]lhdsf]
s/ lahs hf/L ug'{ kg]{5 .
-@_ pklgod -!_ adf]lhd k|fksnfO{ lbOg] lahssf] d'v k[i7df b]lvg] u/L k|i6;+u
s/ lahs n]lvPsf] x'g' kg]{5 . o:tf] s/ lahssf] tLg k|lt tof/ u/L To;sf]
;Ssn k|lt k|fksnfO{ lbg], bf];|f] k|lt sfof{non] dfu u/]sf avt k]z ug]{ u/L 5'6[}
clen]v v8f u/L /fVg] / t];|f] k|lt btf{ ePsf] JolQmn] cfk\
mgf] sf/f]af/ k|of]hgsf]
cfk\mgf]
lgldQ clen]v v8f u/L /fVg] Joj:yf ug'{ kg]{5 .
lgodfjnLn] u/]sf] pko'{Qm Joj:yf adf]lhd lgodfjnLsf] lgod !& sf] pklgod -%_
n] hf/L x'g] s/ lahsdf b]xfosf s'/fx? pNn]v x'g' kg]{ Joj:yf u/]sf] 5M

lahs hf/L ldlt

lahs gDa/

las|]tfsf] gfd 7]ufgf / btf{ gDa/

s|]tfsf] gfd 7]ufgf / btf{ gDa/ -btf{ ePsf] eP_

l;=g++, ljj/0f, kl/df0f, k|lt OsfO d'No, hDdf d"No

5'6 lbOPsf] eP 5'6 k|ltzt 5'6 /sd / s/ nfUg] d'No

s/sf] b/, s/ /sd / hDdf d'No .
olb Pp6} lahsaf6 s/ nfUg] / s/ 5'6sf] cfk"lt{ u/]s]f eP s/ nfUg] / s/ gnfUg]
j:t' jf ;]jf cnUu} v'nfO{ pNn]v ug'{k5{ .

92

^=@=@ ;+lIfKt s/ lahsM

btf{ ePsf] AolQmn] v'b|f laqmLdf hf/L ug]{ s/ ;lxt ?= %,))) ;Ddsf] lahsnfO{
;+lIfKt s/ lahs elgG5 . s/ clws[taf6 :jLs[tL k|fKt u/]/ dfq btf{ ePsf]
AolQmn] v'b|f lals|sf nflu ;+lIfKt lahs hf/L ug{ kfpF5 . clGtd pkef]QmfnfO{ v'b|f
las|L ug]{ las|]tfnfO{ dfq ;+lIfKt s/ lahs hf/L ug]{ :jLs[tL lbOG5 . o:tf] ;+lIfKt
s/ lahsdf s/sf] c+z pNn]v x'Fb}g / o;af6 vl/bstf{n] s/ sL bfjL ug{
ldNb}g . ;+lIfKt s/ lahssf ;DaGwdf lgodfjnLsf] lgod !* n] u/]s]f Aoj:yf
lgDgfg';f/ /x]sf] 5MM

lgod !*!*-!_ M lgod !& df h'g;'s} s'/f n]lvPsf] ePtfklg s'g} btf{ ePsf] JolQmn]
s'g} j:t'sf] v'b|f laqmL ug]{ ePdf ;f]xL s'/f v'nfO{ ;DalGwt s/ clws[t ;dIf
lgj]bg lbPdf To:tf] btf{ ePsf]
JolQmn] s'g} :t'sf] v'b|f laqmL ubf{ lgod !& df
pNn]v eP adf]
\6f cg';"rL
adf]lhdsf] s/ lahssf] ;6\
;66f
L^ adf]lhdsf] 9fFrfdf k|fksnfO{
;+lIfKt s/ lahs lbg' kg]{ u/L cg'dlt lbg ;Sg]5 .
-@_ Msd df]n kg]{ w]/} j:t'x? laqmL ul/Psf] /x]5 eg] pklgod -!_
adf]lhd
lbOg] ;+lIfKt s/ lahsdf ;a} j:t'x?sf] 5'6[f 5'6[} gfd pNn]v gu/L Psd'
Psd'i6 s]xL
j:t'x? egL pNn]v ug{ ;lsg]5 .
-#_ Mpklgod -!_ adf]lhd j:t' v/Lb u/L ;+lIfKt s/ lahs lng] k|fksn]
bkmf !& adf]lhd s/ s6[L ug{ kfpg] 5}g .

P]gsf]

-$_ Mpklgod -!_ adf]lhd k|fksnfO{ ;+lIfKt s/ lahs lbg] btf{ ePsf] JolQmn] ;f]
s'/fsf] clen]v b]xfo adf]
adf]lhd /fVg' kg]{5 MM
-s_ ;Ssn lahssf] gSsn k|lt tof/ u/L /fVg' kg]{,
-v_ l6n/f]nsf] k|ltlnlk /fvL sf/f]af/ ul/Psf]df k|To]s
u/L /fVg' kg]{,

lbg ;f]sf] hf]8

-u_ k|To]s sf/f]af/sf] s/ ;d]tsf] d"Nosf] clen]v /fVg] .

93

-%_ Mpklgod -$_ adf]lhd btf{ ePsf] JolQmn]

JolQmn] /fVg' kg]{ clen]v /fv]sf] gkfOPdf
s/ clws[tn] pklgod -!_ adf]lhd ;+lIfKt s/ lahs hf/L ug{
lbPsf]
cg'dlt vf/]h ug{ ;Sg]5 .
-^_ o; lgoddf cGoq h'g;'s} s'/f n]lvPsf] ePtfklg kfFrxhf/ ?k}ofF eGbf a9L
d"Nosf] sf/f]af/ ePsf] /x]5 eg] o; lgod adf]lhd
;+lIfKt
IfKt s/ lahs hf/L
ug{ kfO{g] 5}g / ;f]eGbf sd /sdsf]
sf/f]af/ ePsf] ePtfklg lgod !&
adf]lhdsf] s/ lahssf] dfu ug]{ k|fksnfO{ ;f]xL adf]lhdsf] s/ lahs pknAw
u/fpg] st{Jo btf{ ePsf] JolQmsf] x'g]5 .
t/ ljefu jf sfof{nojf6 Sof; d]l;g jf sDKo"6/sf]
;6j]o/af6
lahs hf/L ug{ :jLs[tL k|fKt u/]sf] btf{ ePsf] JolQmn] cg';"rL % adf]lhdsf]
9fFrfdf lahs hf/L ug{ ;Sg]5 .
;+lIfKt s/ lahs hf/L ug{] s/bftfn] pko'{Qm zt{x? kfngf ug{'kb{5 . s/ clws[tn]
cg'dlt lbbf cfj]bs AolQmn] pk/f]Qm zt{x? kfngf ug{ ;S5 jf ;Sb}g eGg] s'/fsf]
5fglag u/L pNn]lvt zt{x? kfngf ug{] zt{df dfq :jLs[t lbg'k5{ . tL zt{x?
kfng gePsf] kfOPdf ;+lIfKt s/ lahs hf/L ug{ kfpg] u/L lbOPsf] :jLs[lt s/
clws[tn] vf/]h ug{ ;S5 . ;+lIfKt s/ lahs hf/L ubf{ s/ ;d]t ?=%,))) d'Nosf
w]/} j:t'x? ePdf tL ;a} a:t'x?sf] 5'f 5'} gfd pNn]v gu/L Psd'i6 s]xL j:t'x?
egL pNn]v ug{ ;lsg] ;/n Aoj:yf ;d]t ul/Psf] 5 .

^=#

;+lIfKt s/ lahsaf6 s/sf] lx;fa lgsfNg] tl/sfM

;+lIfKt lahs hf/L ubf{ j:t'sf] d'No / s/ cnu cnu gb]vfO{ s/ ;d]tsf] d'No
pNn]v ul/Psf] x'G5 . ctM To:tf lahsx?af6 c;'n ePsf] s/sf] lx;fa s;/L
u0fgf ug]{ ;DaGwdf s/bftfn] hfgsf/L kfpg' h?/L 5 . lgodfjnLsf] lgod !* sf]
pklgod -&_ n] ;+lIfKt s/ lahsaf6 s/ /sd lgsfNg] s/ leGgsf] Joj:yf pNn]v
u/]sf] 5 . o;/L s/ ;d]t ;dfj]z ePsf] d'NonfO{ s/ leGgn] u'0ff u/]/ s/ /sd
lx;fa ul/G5 . s/sf] b/df !)) hf]8L x'g cfpg] c+sn] s/sf] b/nfO{ efu ubf{ k|fKt
x'g] efu kmnnfO{ s/ leGg elgG5 .
94

s/ leGg

s/sf] b/
s/sf] b/ + + !))

pbfx/0fM ^=!
;+lIfKt s/ lahs hf/L ug{ cg'dlt kfPsf] Ps btf{ ePsf] AolQmsf] ;+lIfKt s/
lahs adf]lhdsf] lbge/Lsf] s/ ;d]tsf] d'No ?= @,@%,))). /x]5 . lghn] laqmL
laqmL vftfdf k|lji6 ug]{ j]nfdf ;f] lbgsf] laqmLaf6 c;'n u/]s]f s/sf] lx;fa ubf{
pQm s/ ;d]t laqmL /sd @,@%,))) nfO{ s/ leGgn] u'0ff u/L s/ /sd lgsfNg'
kb{5 .
h:t}
s/sf] b/ !# %
s/ leGg = !#!# + !)) = !#!!# = )=!!%
o;k|sf/ ?= @,@%,))) X !#!!# = @%,**% -s/_ . o;df s/nfUg] d"No ?=
!,((,!!% / s/ /sd ?= @%,**% x'G5 h;nfO{ laqmL vftfdf k|lji6 ubf{ 5'6o\ fP/
pNn]v ug'{kb{5 .
ctM pQm AolQmsf] To; lbgsf] laqmLaf6 s/nfUg] d"No ?= !,((,!!% / c;'n u/]s]f
s/ ?= @%,**% x'G5 .

^=$ s/ lahs hf/L ug{ gkfOg]M

d"No clej[l4 s/ P]g, @)%@ adf]lhd d"No clea[l4 s/df btf{ gePsf] JolQmn] s/
lahs hf/L ug{ kfp+b}g . t/ b; nfv ?k}of+ eGbf a9L /sdsf] jflif{s sf/f]jf/ ug{]
d"No clej[l4 s/df btf{ gePsf] JolQmn] cfkmgf] gfd, 7]ufgf tyf :yfoL n]vf gDa/
l;nl;n]jf/ gDa/ plNnlvt lahs hf/L ug{'kb{5 . o;} u/L k|of]u e};s]sf] j:t'sf]
sf/f]jf/ ug{] btf{ ePsf] JolQmn] sf/f]jf/ ug{] s'g} k|of]u eO;s]sf] bz xhf/ ?k}of+

95

eGbf a9L d"Nosf] j:t' vl/b d"NoeGbf 36L d"Nodf laqmL u/]sf] cj:yfdf To:tf]
sf/f]jf/sf] nflu s/ lahs hf/L ug{' gkg{] Joj:yf lgod !( df /x]sf] 5 .

^=% 8]la6 / qm]l86 gf]6sf] k|of]uM

btf{ ePsf] JolQmn] cfk"lt{ u/]sf] j:t' jf ;]jfsf] d"Nodf kl/jt{g eO{ ;dfof]hg
ug{'k/]df 8]lj6 / qm]l86 gf]6sf] k|of]u ug{'kb{5 . 8]lj6 / qm]l86 gf]6n] klg s/ lahs
hlQs} dxTj /fVb5 . qm]l86 gf]6sf] dfWodaf6 v/Lbstf{n] qm]l86 bfjL ug{ kfp+5
eg] ;f]xL cfwf/df vl/bstf{n] hf/L u/]sf] 8]la6 gf]6af6 laqm]tfn] ltg{'kg]{ s/df
8]la6tkm{ ;dfof]hg ug{'kb{5 . Ps k6s lahs hf/L ePkl5 ;f] df s'g} kl/jt{g ug{'
kg{] ckl/xfo{ cj:yf l;h{gf ePdf k"j{ hf/L lahsdf kl/jt{g ug{ ldNb}g t/ ;f]
k|of]hgsf nflu 8]la6 qm]l86 gf]6sf] k|of]u ug{ ;lsG5 . olb hf/L ;fljs lahsdf
pNn]lvt d"NoeGbf sd d"No pNn]v ug{' kg{] s'g} dgfl;a sf/0f ePdf laqm]tfn]
v/Lbstf{nfO{ qm]l86 gf]6 hf/L ub{5 / ;f]xL sf/f]jf/nfO{ n]vf+sg ug{ v/Lbstf{n]
laqm]tfnfO{ 8]la6 gf]6 hf/L ub{5 . o;sf] ljk/Lt ;flas d"NoeGbf a9L d"No pNn]v
ug{'kg{] ePdf laqm]tfn] v/Lbstf{nfO{ 8]lj6 gf]6 hf/L ub{5 / v/Lbstf{n] laqm]tfnfO{
qm]l86 gf]6 hf/L ub{5 . s'g} klg sf/f]jf/df v/Lbstf{ / laqm]tf u/L b'O{ kIfsf]
;+nUgtf x'g] ePsf]n] ;fdfGotof Pp6f kIfsf] 8]lj6 csf{] kIfsf] qm]l86 x'G5 eg]
Pp6f kIfsf] qm]l86 csf{] kIfsf] 8]la6 x'G5 .
8]lj6 / qm]l86 gf]6df pNn]v ug{' kg{] ljj/0fsf ;DaGwdf lgod @) df Joj:yf
ul/Psf] 5 . o; cg';f/ 8]lj6 / qm]l86 gf]6df qmdfut ;+Vof, hf/L ePsf] ldlt,
cfk"lt{stf{sf] gfd, 7]ufgf / btf{ gDa/, k|fkssf] gfd, 7]ufgf / lgh btf{ ePsf]
JolQm ePdf btf{ gDa/, sf/f]jf/;+u ;DalGwt s/ lahssf] ;+Vof / ldlt, j:t' jf
;]jfsf] ljj/0f / 8]lj6 / qm]l86 gf]6sf] sf/0f, 8]lj6 jf qm]l86 ePsf] /sd / 8]lj6
jf qm]l86 ePsf] s/sf] /sd v'nfpg' kg{] sfg"gL Joj:yf ul/Psf] 5 . btf{ ePsf]
s/bftfn] 8]lj6 jf qm]l86 gf]6sf] dfl;s n]vf /fVg'kb{5 . 8]lj6 qm]l86 gf]6 9fFrf
b]xfo adf]lhd tf]lsPsf] 5 .

96

8]lj6 qm]l86
8]lj6 qm]l86 gf]6sf] l;=g+=

hf/L ePsf] ldltM

cfk'lt{ stf{sf] s/bftf btf{ g+=

cfk'lt{stf{sf] gfdM
7]ufgfM
k|fkssf] gfd M
s/ lahssf] l;=g+=
j:t' jf ;]jfsf]

8]lj6 qm]l86

ljj/0f

sf/0f

8]lj6 qm]l86 /sd

8]lj6 qm]l86 s/
/sd

=====================
=====================
hf/L ug{]sf] ;xL

^=^ s/bftfn] clgjfo{?kdf /fVg' kg]{ clen]vM

clen]v Joj:yfkgsf nflu d"No clej[l4 s/ P]g / lgodfjnLn] v/Lb vftf, las|L
vftf / s/ n]vf vftf clgjfo{ ?kdf /fVg'kg]{ sfg"gL Joj:yf u/L ;f] sf] 9f+rf ;d]t
tf]s]sf] 5 .
btf{ ePsf] JolQmn] k|To]s s/ cjlwsf] s/ u0fgf :ki6 x'g] u/L cfkm\gf] sf/f]af/sf]
n]vf /fVg' k5{ . btf{ ePsf] JolQmn] s/ n]vfsf lgldt cg';"rL * cg';f/ vl/b
vftf, cg';"rL ( cg';f/ laqmL vftf s/ clws[taf6 k|dfl0ft u/fO{ cBfjlws ?kdf
97

n]vf+sg u/L /fVg'kb{5 . ;fy} cg'';"rL & sf] 9f+rfdf d"No clej[l4 s/ n]vf ;d]t
/fVg'k5{ t/ ;f] n]vf s/ clws[tjf6 k|dfl0ft u/fpg' kb{}g . lgod @% cg';f/
s/bftfn] sfof{nodf lgj]bg lbPdf, s/ k/LIf0f jf hf+rsf] cjlwdf jf lg/LIf0fsf]
cjlwdf s/ clws[tn] v/Lb / laqmL vftf k|dfl0ft ul/lbg ;Sg] Joj:yf 5 .
ljefusf] cg'dlt lnO{ sDKo"6/ k|0ffnLdf klg n]vf Jojl:yt u/L /fVg ;lsG5 .
sf/f]jf/sf] n]vf /fVg'kg]{ ;DjGwdf P]gsf] bkmf !^ n] lgDgfg';f/ Joj:yf u/]sf] 5M
bkmf !^-!_ M s/bftfn] bkmf !* adfl] hdsf] s/ cjlwsf] cfgf] sf/fj] f/sf] nv
] f
{] / To:tf] nv
] f lg/LIf0f ug{ s/ clwst[ n] dfu u/d
] f
cBfjlws /fVg' kg5
hxf;
F s
' } /xs
] f] lghsf] To:tf] nv
] f s/ clwst[ nfO{ pknAw u/fpg' kg5
{] .
!s_ Mljefun] s/bftfsf] sDKo'6/ tYof+s cfwf/ -8f6fj]z_ df lg/Gt/ kx'Fr k|fKt
ug{ ;Sg]5 .
-@_ M s/bftfn] /fv]sf] n]vfdf b]xfosf s'/fx? ;d]t ;dfj]z x'g'g' kg]{5 M
M
-s_ sf/f]jf/sf] ePsf] ldlt,
-v_ k|To]s sf/f]jf/sf] d"No,
-u_ sf/f]jf/sf] csf]{ kIf btf{ ePsf] /x]5 eg] lghsf] btf{ gDa/ /
-3_ sf/f]jf/;Fu ;Da4 tf]lsP adf]lhdsf cGo s'/fx? .
-#_ M btf{ ePsf] JolQmn] ;DalGwt s/ clws[tf/f k|dfl0ft ePsf] vl/b tyf
ljqmL vftf n]vf /fVg] k|of]hgsf] lgldQ k|of]u ug'{ kg]{5 .
-#s_ Ms/ nfUg] j:t' jf ;]jfsf] sf/f]af/ ug]{ btf{ gePsf JolQmn] k|To]s cfly{s
jif{sf] nflu vl/b laqmL vftf cfkm}n] k|dfl0ft u/L /fVg'

kg]{5 . To:tf]

vftf s/ clws[tn] h'g;'s} avt hfFr ug{ ;Sg]5 .

-$_ M s/bftfn] sf/f]jf/sf] n]vf tf]lsPsf] cjlw;Dd ;'/lIft /fVg' kg]{5 .
-%_ M of] P]g jf o; P]g cGtu{t ag]sf lgodn] tf]s]sf] k|lqmof k"/f u/L s/bftfn]
/fv]sf] n]vfnfO{ cGoyf k|dfl0ft geP;Dd dfGotf lbOg]5 .
btf{ ePsf s/bftfn] /fVg' kg]{ clen]vsf ;DaGwdf lgodfjnLsf] lgod @# df b]xfo
adf]lhdsf] Joj:yf u/]sf] 5M
@#-!_ M btf{ ePsf] JolQmn] Pg] / lgodfjnLsf] ko| fh
] gsf] lgldQ bx] fosf ;r
" g f,
98

sfuhft tyf ljj/0fx?sf] clenv

] /fVg' kg5
{] M
-s_ cg;
' r
" L & adfl] hdsf ;r
" gfx?,
-v_ Jofkf/, nv
] f, gub kf| lKt / eQ
' mfgL ;DaGwL clenv
] ,
-u_ cfkmn
" ] hf/L u/s
] f s/ lahs tyf ;l+ IfKt s/ lahsx?,
-3_ cfkmn
" ] kf| Kt u/s
] f s/ lahs tyf ;l+ IfKt s/ lahsx?,
-_ cfkmn
" ] kf| Kt u/s
] f cfoft / lgoft{ ;u+ ;DalGwt ;Dk0" f{ sfuhftx?,
-r_ cfkmn
" ] vl/b / laqmL u/s
] f j:t' tyf ;j] fsf] dN" odf 36a9 ePsf] kd
| fl0ft
ug{] ;Dk0" f{ 8l] j6 tyf qml] 86 gf6] / cGo tt;
\ DaGwL sfuhftx?,
-5_ cg;
' r
" L * / cg;
' r
" L ( df pNnv
] eP adfl] hdsf vl/b tyf laqmL vftfx?
@_ M pklgod -!_ df hg' ;s
' } s/' f nl] vPsf] eP tfklg lazi] f ks
| f/sf] Jofkf/ jf
] ePsf dWo] sg' } clenv
] x? dfq
Joj;fosf lgldQ pQm pklgoddf pNnv
btf{ ePsf] JolQmn] clenv
] sf] ?kdf /fVg' kg{] u/L ljefun] tfS] g ;Sg5
] .
-#_ M btf{ ePsf] JolQmn] o; lgod adfl] hd /fVg' kg{] clenv
] x? ljefusf]
] L lb P
cgd
' lt lnO{ sDKo6' / jf o:t} cGo oflGqs k0| ffnL jf ljefun] tfs
adfl] hdsf] tl/sf ckgfO{ /fVg ;Sg5
] .
-$_ M o; lgod adfl] hd btf{ ePsf] JolQmn] /fvs
] f] clenv
] s/ clwst[ n]
sf/fa] f/ ;dodf hg' ;s
' } avt xg] { ;Sg5
] .
:ki6Ls/0fM o; lgodsf] ko| fh
] gsf] nflu sf/fa] f/ ;do eGgfn] ;fjh
{ lg s
labf afxs
] sf/fa] f/ vN' g] tyf aGb xg' ] ;dosf] aLrsf] cjlw ;Demg' k5{ .
-%_M pklgod -$_ adfl] hd s/ clwst[ n] clenv
] hfr
+ ug{] l;nl;nfdf dfus
] f]
clenv
] ;u+ ;DalGwt ljj/0f tyf sfuhft btf{ ePsf] JolQmn] cfkmg\ } vrd
{ f
db' 0| f u/L pknAw u/fpg' kg5
{] .
-^_M pklgod -$_ adfl] hd s/ clwst[ n] clenv
] hfr
+ ubf{ lghnfO{ ;xofu]
99

k' ofpgsf] lgldQ cfjZos sdr

{ f/Lx? pknAw u/fpg] stJ{ o btf{ ePsf] JolQmn]
xg' 5
] .
-&_ M o; lgod adfl] hd /flvPsf clenv
] x? btf{ ePsf] JolQmn] ^ jif;
{ Dd
{] .
;/' lIft /fVg' kg5

btf{ ePsf] JolQmn] cfkmgf] sf/f]jf/sf] l;nl;nfdf slxnsflx Joj;fo k|j4{gsf nflu
s'g} j:t' cfkm}n] vl/b u/L jf pTkfbsstf{ jf ljt/saf6 ljgf d"Nodf k|fKt ePsf]
j:t' ;d]t sf/f]jf/ ug{] j:t'sf] ;fy ljt/0f u/]sf] x'g;Sb5 . o:tf] k|of]hgsf nflu
k|fKt ePsf j:t' jf tL j:t' ljt/0f u/]sf] clen]v ;d]t /fVg'kb{5 .
o;} u/L btf{ ePsf] JolQmn] cfkmgf] sf/f]jf/sf] l;nl;nfdf slxnsflx Joj;fo
k|j4{g ug{] k|of]hgsf nflu gd"gfsf ?kdf s'g} j:t' ljgf d"No ljt/0f u/]sf]
x'g;Sb5 . o;/L gd"gfsf ?kdf lat/0f ul/Psf] / k|fKtstf{n] k|fKt u/]sf] j:t'sf]
;d]t clen]v cBfjlws /fvg'kb{5 . o; ;DjGwdf lgod @$ n] lgDg Joj:yf u/]sf]
5M

lgod @$ M lgod @# df plNnlvt clen]vx?sf cltl/Qm btf{ ePsf] JolQmn]

sf/f]af/;+u ;DalGwt b]xfosf ljj/0fx? ;d]t /fVg' kg]{5MM
-s_ Joj;fo k|j4{gsf] nflu gd"gfsf] ?kdf k|fKt ePsf tyf ljt/0f
j:t'sf] ljj/0f .
-v_ ljgfd"No k|fKt ePsf tyf ljt/0f
ljt/0f ul/Psf j:t'sf] ljj/0f .

100

ul/Psf]

s/bftfn] /fVg'kg]{ clen]vsf] >[vnf

Jofj;flos
sf/f]jf/

sfuhft

sfuhft

vl/b lahs
k}7f/L k|1fkg kq
8]la6 / qm]l86 gf]6
P]gsf] ljz]if Joj:yf cg';f/ s/
bfjL ug{] sfuhfg

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

k|lji6

k|lji6

vl/b vftf

d"No clej[l4 s/ n]vf

laqmL vftf

cg';"rL *

cg';"rL &

cg';"rL (

:jod s/ lgwf{/0f

s/ ljj/0f
cg';"rL !)

sfof{nodf btf{ / ljB'tLo

dfWodaf6 kmfO{ln+u

101

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

pbfx/0f ^=@
>fj0f !@, @)^^ df cfos/df dfq btf{ >L s[i0f pBf]u -:yf=n]=g+= #))))!@#$_ la= g+= % jf6 v/Lb
rfdn @ nfv, bfn ! nfv
>fj0f !&, @)^^ df d'cs/ ;+d]t btf{ >Lxl/ vfBfGg :6f];{ -d"=c=s/ btf{ g+= #))))@#$%_ jf6 la= g+=
@# af6 v/Lb
rfdn #% xhf/, lrgL %) xhf/, ;g km\nfj/ t]n @% xhf/, n'uf w'g] ;fjg !% xhf/, g'xfpg]
;fj'g !) xhf/, ;]Dk' % xhf/, l86/h]06 kfp8/ % xhf/, rfprfp @% xhf/, lrgL !) xhf/,
j6/ % xhf/, kfp8/ b'w % xhf/, 6'yk]:6 # xhf/, 6'y a|'; @ xhf/, lrofktL % xhf/
>fj0f !(, @)^^ df d"c's/df btf{ ;To;fO{ Uof; pBf]u -d"=c=s/ btf{ g+= #))))#$%^_ af6 la= g+= #^
af6 v/Lb
Uof; l;n]08/ $ nfv
>fj0f @^, @)^^ df hng 6|]8;{{, ef/taf6 k}7f/L k|1fkg kq g+= %$# af6 k}7f/L
/]u'n]6/ %) xhf/, Uof; kfOk @% xhf/, Uof; r'Nxf] % nfv
>fj0f @*, @)^^ ut] k'gM lbj; :6f];{, ef/taf6k|1fkg kq g+= ^%$ af6 k}7f/L
lh/f # nfv, wlgof u]8f @ nfv, ;6{ @ nfv, k]G6 @ nfv, df]hf @ nfv
>fj0f @*, @)^^ ut] ;Tod :6f];{, ef/taf6 k'gM k|1fkg kq g+= &^% af6 k}7f/L
;6{ @ nfv, k+vf # nfv, 38L ! nfv
>fj0f !%, @)^^ df >L/fd :6f]/jf6 lan g+= #% af6 :yf=n]=g+= #))))#$%^ sf dflgs ;KnfO{nfO{ ljqmL
rfdn %) xhf/, lrgL !) xhf/, bfn !) xhf/, rfprfp % xhf/
>fj0f !&, @)^^ df >L/fd :6f]/jf6 lan g+= #^ af6 :yf=n]=g+= #))))$#%^ sf uf]ljGb :6f];{nfO{ ljqmL
n'uf w'g] ;fj'g % xhf/, 6'yk]i6 ! xhf/
>fj0f !*, @)^^ df >L/fd :6f]/jf6 lan g+= #& af6 :yf=n]=g+= #))))*(%^ sf xl/ ;]G6/nfO{ ljqmL
lrgL !% xhf/, rfdn %) xhf/, bfn % xhf/
>fj0f !(, @)^^ df >L/fd :6f]/sf dflnsn] b]xfosf ;fdfg cfkmgf] 3/df :jo+ k|of]u u/]sf] /x]5 .
lrgL @ xhf/, rfdn # xhf/, bfn ! xhf/
>fj0f @), @)^^ df >L/fd :6f]/jf6 lan g+= #* af6 :yf=n]=g+= #))))$^*) sf hoGt ;KnfO{ ;{nfO{
ljqmL
g'xfpg] ;fj'g # xhf/
102

>fj0f @!, @)^^ df >L/fd :6f]/jf6 :yf=n]=g+= #))))%$^( sf Uof; ;KnfO{ ;{nfO{ ljqmL
Uof; l;n]08/ @ nfv

>fj0f @*, @)^^ df >L/fd :6f]/jf6 lan g+= $) af6 :yf=n]=g+= #))))#%&( sf 9sfn Uof;nfO{ ljqmL
/]u'n]6/ @) xhf/, Uof; kfOk % xhf/, Uof; r'nf] @ nfv
>fj0f @*, @)^^ df >L/fd :6f]/jf6 ljn g+= $! af6 :yf=n]=g+= #))))!#^* sf k|f]lehg :6f]/nfO{ ljqmL
rfdn @,))), bfn !,))), ;fj'g !))), lrgL @))), rfprfp #)))
>fj0f @(, @)^^ df >L/fd :6f]/n] k}7f/L u/]sf] ;fdfgdWo] cfkmgL >LdtLsf] k;ndf b]xfosf ;fdfg
:yfGt/0f u/]sf] /x]5 / pQm ;fdfg >LdtLsf] k;naf6 laqmL eP5 .
;6{ ! nfv, k]G6 ! nfv

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

v/Lb vftf
s/bftfsf] btf{ gDj/ #)))^&*(%
v/Lb ePsf] cjlwM >fj0f dlxgf @)^^ ;fn
ldlt

@)^^.$.!@

lahs cfk"lt{stf{sf]
gDj/
%

gfd
>Ls[i0f

cfk"lt{stf{sf]

hDdf v/Lb

s/ 5'6sf]

gDj/

d"No

v/Lb d"No

s/of]Uo v/Lb
d"No

s/

s/of]Uo k}7f/L
d"No

s/

30001234

3,00,000

3,00,000

300002345

2,00,000

35,000

1,65,000

21,450

300003456

4,00,000

4,00,000

52,000

80,000

80,000

10,400

11,00,000

11,00,000

1,43,000

pBf]u
@)^^.)$.!&

@#

>Lxl/
vfBfGg :6f]/

@)^^.$.!(

#^

;To;fO{
Uof; pBf]u

@)^^.)$.@^

%$#

hng 6|8] ;{{,

ef/t,

@)^^.)$.@*

^%$

lbj; :6f];{,
ef/t

103

@)^^.)$.@*

&^%

;Tod :6f];{,

6,00,000

26,80,000

3,35,000

6,00,000

78,000

17,80,000

2,31,400

ef/t
hDdf

5,65,000

73,450

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

lahs g+= / ldlt pNn]v u/]sf] dxndf :yfgLo v/Lbsf] xsdf lahs g+= / ;f] sf]
ldlt tyf k}7f/Lsf] xsdf k}7f/L k|1fkg kq g+= / ;f] sf] ldlt pNn]v ug{'kb{5 .

hDdf v/Lb d"Nosf] dxndf s/ afx]ssf] d"No pNn]v ug{'kb{5 .

olb Pp6} lahsdf s/of]Uo v/Lb / s/ 5'6 v/Lb jf Pp6} k1fkg kqdf s/of]Uo
k}7f/L / s/ 5'6 k}7f/L ePdf hDdf v/Lbsf] dxndf s/ afx]ssf] s/of]Uo v/Lb /
k}7f/L / s/ 5'6 v/Lb / k}7f/Lsf] d"No hf]8]/ pNn]v ug{'kb{5 / s/ 5'6 v/Lbsf]
dxn / s/ of]Uo v/Lb / k}7f/Lsf] dxndf 5'f 5'} k|lji6 ug{'kb{5 .

s/sf] dxndf :yfgLo v/Lb eP s/of]Uo v/Lbsf] s/ dxndf pNn]v ug{'kb{5 eg]
k}7f/L ePdf s/ of]Uo k}7f/Lsf] s/ dxndf pNn]v ug{'kb{5 .

a]btf{jfn s/bftfaf6 s/of]Uo v/Lb u/]tf klg ;f] lahsaf6 qm]l86 gkfpg] x'gfn]
s/ 5'6 v/Lbsf] dxndf g} pNn]v ug{'kb{5 .

v/Lb vftfdf ;Dk"0f{ v/Lb j:t' tyf ;]jf k|lji6 ug{'kb{5 .

104

ljqmL vftf

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

ldlt
gDj/
2066..04.15

#%

2066.4.17

#^

2066.04.18

#&

2066.04.20

#*

2066.04.21

#(

2066.04.28
2066.04.28

dflgs ;KnfO{

v/Lbstf{sf]
btf{ gDj/

s/ 5'6sf]
hDdf ljqmL

z"Go

s/of]Uo ljqmL

b/df
ljqmL

ljqmL

d"No

s/

300003456

75,000

60,000

15,000

1,950

uf]ljGb :6f]/

300004356

6,000

6,000

780

xl/ ;]G6/

300008956

75,000

55,000

20,000

2,600

300004680 3,000

3,000

390

Uof; ;KnfO{ ;{

300005469

2,00,000

2,00,000 26,000

$)

9sfn Uof;

300003579

2,25,000

2,25,000

29,250

$!

k|f]lehg :6f]/

30001368

9,000

3,000

6,000

780

5,93,000

1,18,000

4,75,000 61,750

;{

hoGt ;KnfO{
;{

s"n hDdfM

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

lahs g+= / ldlt pNn]v u/]sf] dxndf lahssf] g+=/ ;f] sf] ldlt pNn]v
ug{'kb{5 .

hDdf laqmL d"Nosf] dxndf s/ afx]ssf] d"No pNn]v ug{'kb{5 .

olb Pp6} lahsdf s/of]Uo laqmL / s/ 5'6 laqmL jf hDdf laqmLsf] dxndf s/
afx]ssf] s/of]Uo laqmL / s/ 5'6 laqmLsf] d"No hf]8]/ pNn]v ug{'kb{5 / s/ 5'6
laqmLsf]] dxn / s/ of]Uo laqmLsf] dxndf 5'f 5'} k|lji6 ug{'kb{5 .

z"Go b/sf] laqmLsf] dxndf lgsf;L d"No pNn]v ug{'kb{5 .

v/Lb / laqmL vftfdf s/ cjlw cg';f/ cGTodf ;a} dxnsf] hf]8 hDdf u/]/ l7s
eP gePsf] Ps csf{df le8fg ug{'kb{5 . h:t}, s/ 5'6 v/Lb / s/ of]Uo v/Lb /
s/of]Uo k}7f/Lsf] hf]8 hDdf v/Lb d"No;+u le8fg x'g'kb{5 .
105

d"No clej[l4 s/ n]vf

v/Lb / cfoft
ldlt

ljj/0f

2066

s/ %'^

>fj)f

v/Lb

v/Lb
3,35,000

5,65,000

laqmL / lgof{t

s/sf] b/
0

13%

s/ /sd
0

ldlt

ljj/0f

ljqmL

2066

s/ %'^

1,18,000

>fj)f

ljqmL

4,75,000

13%

61,750

73,450

:yflgo

:yflgo

s/of]Uo

s/of]Uo

v/Lb

17,80,000

13%

ljqmL

2,31,400

k}&f/L
hDdf
2066
efb|

s/sf] b/

s/ /sd

lgof{t
26,80,000

3,04,850

hDdf

s/ %'^

2066

s/ %'^

v/Lb

efb|

ljqmL

:yflgo

:yflgo

s/of]Uo

s/of]Uo

v/Lb

ljqmL

k}&f/L

lgof{t

5,93,000

61,750

hDdf

v/Lb / laqmL vftf tof/ ePkl5 ;f] sf] ;f/f+zsf] ?kdf d"No clej[l4 s/ n]vf tof/
ug{'kb{5 . v/Lb / laqmL vftf cjlw cg';f/sf] hf]8 d"No clej[l4 s/ n]vfdf k|lji6 x'g]
ePsf]n] v/Lb / laqmL vftf tof/ geP;Dd d"No clej[l4 s/ n]vf tof/ x'b}g .

d"No clej[l4 s/ n]vfdf ldltsf] dxndf s/ cjlw pNn]v ug{'kb{5 .

106


ljj/0fsf] dxndf v/Lbtkm{ eP s/ 5'6 v/Lb, s/of]Uo v/Lb jf s/of]Uo k}7f/L s] xf] ;f]
pNn]v ug{], laqmLtkm{ eP s/ 5'6 laqmL, s/of]Uo laqmL jf lgsf;L s] xf] ;f] pNn]v
ug{'kb{5 .

v/Lb / laqmLsf] dxndf v/Lb / laqmL vftf cg';f/ v/Lb laqmL d"No v'nfpg' kb{5.

s/sf] b/sf] dxndf s/sf] b/ pNn]v ug{'kb{5 .

s/ /sdsf] dxndf v/Lbtkm{ eP v/Lb vftfsf] cjlw cg';f/sf] hDdf v/Lbdf lt/sf]
s/ / laqmLdf laqmL vftf cg';f/ ;+sng u/sf] s/ /sd v'nfpg' kb{5 .

d"No clej[l4 s/ n]vf vftf cg';f/ s/ ljj/0f tof/ x'g] ePsf]n] s/ ljj/0f tof/
ug{'k"j{ d"No clej[l4 s/ n]vf tof/ ug{'kb{5 .

^=& sDKo'6/ ;km\

\6j]o/sf] k|of]u / clen]v
;km6j]
cfGtl/s /fh:j ljefu / o; cGtu{tsf sfof{no tyf s/bftf b'a} kIfn] d"No
clea[l4 s/ ;DaGwL sf/f]af/sf] ;"rgf tYof+s jf o;;+u ;DalGwt k|df0f
sfuhftx?sf] clen]v /fVg / ;"rgf k|zf]wg ;DaGwL sfdsf] nflu sDKo'6/
;km\6j]o/ k|of]u ug{ ;Sg] Joj:yf u/]sf] 5 . ljB'tLo dfWodaf6 sf/f]af/sf]
clen]v /fVg], ;"rgfsf] k|zf]wg ug]{ / ;Dk|]if0f ug]{, k|zf;lgs lg0f{o lgdf{0f ug]{ /
s/bftfsf] sDKo'6/df ;'/lIft ;"rgf tyf tYof+sdf ljefu tyf sfof{nox?sf]
lg/Gt/ / lgjf{w kx'+r sfod ug]{ ;DaGwdf sfg"gL Joj:yf ul/Psf] 5 . P]gsf] bkmf
!^s sf] pkbkmf -@_ df s/bftfn] sf/f]af/sf] clen]v ljB'tLo dfWodaf6 /fVg
;Sg] Joj:yf u/]sf] 5 .
bkmf !^s!^s-@_M ljefun] ;"rgf k|zf;g u/L ljB'tLo dfWodaf6 lahs hf/L ug]{, n]vf
/fVg], s/ ljj/0f k]z ug]{ tyf e'QmfgL ug]{ ;DaGwdf cfjZos Joj:yf ug{ ;Sg]5 .
P]gsf] pNn]lvt Joj:yfsf] sfof{Gjogsf nflu ljB'tLo dfWodaf6 lahs hf/L ug{] /
sf/f]af/sf] clen]v /fVg s'g} s/bftfn] lgj]bg lbPdf b]xfo adf]lhdsf] ;t{df
sDKo'6/af6 lahs hf/L ug{ :jLs[lt lbg] ;lsg]] 5 .

107

-s_ Sof; d]l;g jf sDKo'6/ k|of]u u/L lahs hf/L ug]{ d"No clea[l4 s/df btf{ ePsf
s/bftfn] k|To]s cfly{s jif{sf] nflu 5'6[} l;nl;n]jf/ gDa/ ;lxtsf] sDtLdf b'O{
k|lt lahs hf/L u/L Ps k|lt vl/bstf{nfO{ lbO{ csf]{ k|lt ;'/lIft /fVg'sf] ;fy}
To:tf] lahs s/ clws[tn] dfu]sf] avt pknAw u/fpg' kg]{5 .
-v_ sDKo'6/ ;km\6j]o/df k|lji6 u/]sf] tYof+s x6fpg jf d]6fpg -Delete_ jf x]/km]/
ug{ g;lsg] / gldNg] x'gfsf] ;fy} lx;fa ;dfof]hg ug'{ k/]df Reverse Entry ug{
;lsg] Joj:yf ePsf] x'g' kg]{5 .
-u_ Pp6f l;nl;n]jf/ gDa/sf] lahs Ps k6seGbf a9L lk|06 ug{ g;lsg] x'g' kg]{5 .
s'g} sf/0fj; k'gM lk|06 ug'{ k/]df To:tf] lahsdf k|ltlnlk eGg] zAb lk|06 x'g'
kg]{5 .
-3_ o;/L hf/L x'g] lahsdf d"No clea[l4 s/ P]g tyf lgod adf]lhdsf ;a} ljj/0f
v'n]sf] x'g' kg]{5 .
-_ of] Joj:yf pNn+3g u/L s'g} sfd sfo{jfxL eP u/]df P]gsf] bkmf @(-!_ sf] v08 7_ cg';f/ ;hfo x'g]5 .
-r_ Sof; d]l;g jf sDKo'6/ k|of]u u/L lan hf/L ug]{n] clgjfo{?kdf l6n/f]n k|of]u
ug'{ kg]{ / To:tf] l6n/f]n s/ ljj/0f a'emfpg' kg{] ldltn] 5 jif{;Dd ;'/lIft /fVg'
kg]{5 .
pko'{Qm adf]lhdsf ;t{x? kfngf ug{ d~h'/ u/L lbPsf] cfwf/df sDKo'6/ laln+u ug{
:jLs[lt lbg ;lsg]5 . :jLs[lt k|fKt gu/L sDKo'6/fOH8 laln+u hf/L ug{ kfOg] 5}g .
lautdf sDKo'6/ lahs hf/L ug]{ :jLs[lt lnPsf s/bftfx?sf] xsdf ;d]t of] Joj:yf
k|efjsf/L x'g]5 .
ljefun] s'g} s/bftfnfO{ cfkmgf] sf/f]jf/sf] l;nl;nfdf Sof; d]lzg k|of]u ug{] u/L
tf]Sg ;Sg]5 . o;/L Sof; d]lzg k|of]u ug{kg{] u/L tf]lsPsf s/bftfn] cfkmgf]
sf/f]jf/sf] ;Gbe{df Sof; d]lzgsf] k|of]u u/L lahs hf/L ug{kb{5 . o; ;DaGwdf
lgodfjnLsf] lgod !* df lgDgfg';f/ Joj:yf ul/Psf] 5 .

108

lgod !*sM ljefun] s'g} s/bftfn] Sof; d]l;g k|of]u ug'{ kg]{ u/L tf]Sg ;Sg]5 /
To;/L tf]lslbPsf]df To:tf] s/bftfn] sf/f]af/ ubf{ Sof; d]l;gsf] k|of]u u/L lahs
hf/L ug'{ kg]{5 .
;km\\6j]
6j]o/af6 lahs hf/L ug{ :jLs[tL k|fKt s/bftfn] ;f
;f]]xL adf]lhd
t/ sDKo'6/ ;km
lahs hf/L ug'{ kg]{5 .
btf{ ePsf] JolQmn] cfkmgf] sf/f]jf/sf] clen]v sDKo'6/ jf o:t} cGo oflGqs k|0ffnL jf
ljefun] tf]lslbPsf] tl/sf cg';f/ ;d]t /fVg ;Sg]5 ;f] sf nflu ljefuaf6 cg'dlt
lng'kg{]5 . o; ;DaGwdf lgodfjnLsf] lgdo @#-#_ lgDg Joj:yf u/]sf] 5 .

@#--#_M btf{ ePsf] JolQmn] o; lgod adf]lhd /fVg' kg]{ clen]vx? ljefusf]
lgod @#
cg'dlt lnO{ sDKo'6/ jf o:t} cGo oflGqs k|0ffnL jf ljefun] tf]lslbP adf]lhdsf]
tl/sf ckgfO{ /fVg ;Sg]5 .

P]gsf] bkmf !^s sf] pkbkmf -!_ df cfGtl/s /fh:j ljefu / cfGtl/s /fh:j
sfof{nox?df s/bftfn] k]z u/]sf ljj/0f tyf ljefu tyf sfof{nox?n] sDKo'6/
;km\6j]o/dfkm{t /fv]sf s/bftf ;DaGwL k|f/lDes tyf k|zf]lwt ;"rgfx? h'g;'s} sfg"gL
lg0f{osf] nflu k|df0fsf] ?kdf uf|Xo x'g] Joj:yf u/]sf] 5 .
cfGtl/s /fh:j ljefun] d"No clea[l4 s/df btf{ ePsf ;a} s/bftfsf] sDKo'6/ tYof+s
cfwf/ -8f6fj];_ df kx'+r k|fKt ug{ kfpg] Joj:yf u/]sf] 5 . ;fy} ljefu cGtu{tsf
sfof{nox?n] cfkm\gf s/bftfx?sf] sDKo'6/ tYof+s cfwf/ -8f6fj];_ df lg/Gt/ kx'+r
k|fKt ug{ ;Sg] Joj:yf u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf !^-!s_ df lgDg Joj:yf
u/]sf] 5 .
bkmf !^!^-!s_M ljefun] s/bftfsf] sDKo'6/ tYof+s cfwf/ -8f6fj];_ df lg/Gt/ kx'+r
k|fKt ug{ ;Sg]5 .

109

s/bftfn] cfkmgf] sf/f]jf/sf] ;DaGwdf dfly pNn]lvt ul/Psf h'g;'s} tl/sfaf6

/flvPsf] clen]v s/ clws[tn] sf/f]jf/sf] ;dodf h'g;'s} avt x]g{ ;Sg]5 . o;
;DaGwdf lgodfjnLsf] lgod @#-$_ df lgDg Joj:yf /x]sf] 5 .

@#--$_M o; lgod adf]lhd btf{ ePsf] JolQmn] /fv]sf] clen]v s/ clws[tn]

lgod @#
sf/f]af/ ;dodf h'g;'s} avt x]g{ ;Sg]5 .
;fj{j{hlgs labf
:k6Ls/0fM o; lgodsf] k|of]hgsf] nflu sf/f]af/ ;do eGgfn] ;f
afx]s sf/f]af/ v'Ng] tyf aGb x'g] ;dosf] aLrsf] cjlw ;Demg' k5{ .

110

kl/R5]b &
s/ sL
d"No clej[l4 s/ sf/f]af/ tyf lahsdf cfwfl/t s/ k|0ffnL xf] . o; k|0ffnLdf cfj4
JolQmx?n] cfkm"n] cfk"lt{ ug]{ x/]s j:t' tyf ;]jfsf] s/ lahs hf/L ug'{kb{5 . o;/L
hf/L ul/Psf] lahssf] dfWodaf6 c;'n u/]sf] s/ ;/sf/L sf]ifdf bflvnf ug'{ To:tf]
JolQmsf] st{Ao x'G5 . o;/L c;'n ul/Psf] ;Dk"0f{ s/ bflvnf ug'{ kg]{ cj:yfdf j:t' jf
;]jfsf] pkef]Qmf d"No s/ ef/sf] sf/0fn] a[l4 x'g hfg] / pkef]Qmfn] bf]xf]/f] s/sf] ef/
axg ug'{ kg]{ cj:yf pTkGg x'G5 . o:tf] cj:yf pTkGg x'g glbg d"No clea[l4 s/
k|0ffnL tyf d"No clea[l4 s/ P]g, @)%@ n] s/of]Uo cfk"lt{sf] nflu k|fKt ul/Psf j:t'
tyf ;]jfdf lt/]sf] s/ laqmLdf c;'n u/]sf] s/df s6[L ug{ kfpg] l;4fGtnfO{ c+lusf/
u/]sf] 5 . o;} sf/0fn] d"No clea[l4 s/ k|0ffnLsf] of] Joj:yfnfO{ o; k|0ffnLsf]
;'Gb/td\ kIf dflgPsf] 5 .
s'g} s/of]Uo j:t' jf ;]jfsf] cfk"lt{ ug]{ btf{jfn JolQmn] To;/L cfk"lt{ ug]{ j:t' jf ;]jf
pTkfbg jf vl/b ug'{ kg]{ x'G5 . s'g} j:t' jf ;]jf pTkfbg ubf{ jf laqmL lat/0f ubf{
sRrf kbfy{, ;xfos sRrf kbfy{, kl/j]i6g ;fdfu|L -Kofls+u ;fdfu|L_, laqmLof]Uo tof/L
a:t' h:tf pTkfbg jf laqmL lat/0f;+u k|ToIf ;DalGwt j:t'nufot ;f] pTkfbg sfo{
;+rfng ug]{ ;Gbe{df k|zf;lgs jf ahf/ k|a4{g h:tf ;]jf ;d]t cfjZos kb{5 . o;}
u/L Joj;fo ;+rfng ug{ k"+hLut k|s[ltsf j:t' jf ;]jf ;d]t cfjZos kb{5 . o;/L
vl/b jf k|fKt ul/g] plNnlvt j:t' jf ;]jf s/of]Uo /x]sf] eP To:tf j:t' jf ;]jf k|fKt
ubf{ k|fKt ug]{ JolQmn] ;f] j:t' jf ;]jfdf s/;d]t lt/]sf] x'G5 . o;/L lt/]sf] s/ ;f]
JolQmn] cfkm"n] pTkfbg jf vl/b u/]sf] j:t' jf ;]jf laqmL ubf{ c;'n u/]sf] s/df s6[L
u/L af+sL s/ dfq bflvn u/] x'g] Joj:yf P]gn] u/]sf] 5, h;nfO{ s/ s6[L klg eGg]
ul/G5 . o; kl/R5]bdf sf/f]af/;+u ;DalGwt vl/b jf k}7f/Ldf kfpg] s/ s6[L, s/ s6[L

111

gkfpg] j:t' jf ;]jf, cf+lzs s/ s6[L kfpg] j:t' jf ;]jf Pjd\ s/ s6[L ;'ljwf lnO{
;Sg' kg]{ cjlw / tl/sfsf ;DaGwdf lj:t[t ljj]rgf ul/Psf] 5 .

&=!= s/ sL ;DaGwL Joj:yf

d"No clea[l4 =s/ P]g, @)%@ / lgodfjnL ,@)%# df btf{ ePsf] s/bftfn] cfkm\gf] s/
nfUg] sf/f]af/;+u ;DalGwt h'g;'s} j:t' jf ;]jf vl/b jf k}7f/L ubf{ lt/]sf] s/ cfkm"n]
ltg'{ kg]{ s/df s6[L ug{ kfpg] Joj:yf /x]sf] 5 . o; ;DaGwdf P]gsf] bkmf !& sf]
pkbkmf -!_ / lgodfjnLsf] lgod #( df b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 .
bkmf !&=\gf] s/ nfUg] sf/f]jf/ ;+u ;DalGwt
!&=-!_ M btf{ ePsf] JolQmn] cfkm\
cfkmgf]
;DalGwt j:t' jf ;]jf
cfoft tyf k|fKt ubf{ lt/]sf] jf ltg'{kg]{ s/sf] /sd cfkm"n] p7fPsf] s/sf] /sdaf6
sLug{ ;Sg] 5 .

#(--!_M btf{ ePsf] JolQmn] s'g} j:t' jf ;]jf cfk"lt{ ubf{ ;+sng u/]sf] s/af6
lgod #(
cfkm\\gf]
gf] s/ nfUg] j:t' jf ;]jf
jf cfoft jf k|fKt ubf{ lt/]sf]
;f] dlxgf jf ;f] eGbf cUff8L cfkm
s/ b]xfosf] cj:yfdf sL ug{ kfpg] 5 M
-s_

s/ sL bfjL u/LPsf] j:t' jf ;]jf s/of]Uo Joj;fo;+u k|ToIf ?kdf ;DalGwt

ePdf .

-v_

cfGtl/s v/Lb u/LPsf] eP lgod !& adf]lhdsf] s/ ljhs k|fKt u/]sf] ePdf .

-u_

cfoft
cfoft u/LPsf] eP cfo
ft ubf{ s/ lt/]sf] k|dfl0ft ug]{ cfoft ;DaGwL
sfuhftx? ePdf .

:kli6s/0f Mo; v08sf] k|of]hgsf] nflu cfoft ;DaGwL sfuhftx? eGgfn]

k|1fkgkq, gubL /;Lb, ;fdfgsf] ljhs,tyf eG;f/sf] af6f] eO{ cfoft gx'g] ;]jfsf]
;dodff tf]s]sf] tT;DaGwL cGo
cfk"lt{sf] xsdf ;]jfsf] ljhs / ljefun] ;do ;dod
sfuhftx? ;Demg' k5{ .

112

#(--@_M o; lgod adf]lhd s/ sL ubf{ Psk6s dfq ug{ kfO{g] 5 . o;/L s/

lgod #(
sL ubf{ bfjL u/LPsf] ldlteGbf Ps jif{ cuf8L;Ddsf] jLhs jf cfoft;+u sfuhft
x'g' kg]{ 5 .
#(s// ljj/0f k]z ubf{ lghn] j:t' laqmL
#(-#_M btf{ ePsf] JolQmn] k|To]s s/ cjlwsf] s
ubf{ ;+sng u/]sf] s/af6 a:t' v/Lb jf cfoft ubf{ lt/]sf] s/ s6fO{ af+sL /x]sf] /sd
s/ ljj/0f;fy s/ sfof{nodf bflvnf ug'{ kg]{ 5 .
#(#(-$_ btf{ ePsf] JolQmn] v/Lb jf cfoft ubf{ lt/]sf] s/ /sd lghn] laqmL ubf{
;+sng u/]sf] /sd eGbf a9L ePdf To:tf] a9L ePsf] hlt /sd csf]{ s/ cjlwdf
sL ug{ kfpg]5 . o;/L csf]{ s/ cjlwdf s6[L ug{ kfpg] /sd nuftf/ ^ dlxgf;Dd
af+sL /x]df Psd'i6 lkmtf{ kfp+g lghn] cg';"rL !$ adf]lhdsf] 9f+rfdf s/
clws[t;dIf b/vf:t lbg' kg]{5 . o:tf] b/vf:t k|fKt eePkl5
Pkl5 s/ clws[tn] lgod $%
adf]lhd af+sL s/ lkmtf{ lbg' kg]{5 .

P]g tyf lgodfjnLsf pko'{Qm Joj:yfx? adf]lhd s/ s6[L kfpg] j:t' tyf ;]jf, s/
s6[L kfpg] ;do, s/ s6[L lng] tl/sf, a9L ePsf] s/ ldnfg, s/ s6[L bfjLnfO{
k|dfl0ft ug]{ sfuhftsf ;DaGwdf lgDg cg'R5]bx?df JofVof ul/Psf] 5M

&= !=! s/ s6[L kfpg] j:t' jf ;]jf

P]gsf] bkmf !& sf] pkbkmf -!_ n] s'g} btf{ ePsf] JolQmn] cfkm\gf] s/of]Uo sf/f]af/;+u
;DalGwt s'g} j:t' jf ;]jf pTkfbg jf k|fKt ug]{ k|of]hgsf] nflu u/]sf] vl/bdf lt/]sf]
;Dk"0f{ s/ cfkm"n] ltg'{ kg]{ s/df s6[L ug{ kfpg] Joj:yf u/]sf] 5 . vl/bdf lt/]sf] s/
eGgfn] s'g} JolQmn] sf/f]af/;+u ;DalGwt j:t' jf ;]jf pTkfbg ug]{ jf laqmL lat/0f
ug]{ k|of]hgsf nflu :yfgLo ahf/af6 vl/b ubf{ laqm]tfnfO{ lt/]sf] s/ jf
d'n'saflx/af6 k}7f/L ubf{ ;DalGwt eG;f/ sfof{nodf bflvn u/]sf] jf P]gsf] bkmf *-@_
adf]lhd ;]jf k|fKt ubf{ bflvn u/]sf] s/nfO{ ;Demg'kb{5 . btf{ ePsf] JolQmn] To;/L
113

lt/]sf] s/ lghn] cfkm\gf] j:t' jf ;]jf laqmL ubf{ u|fxsaf6 c;'n u/]sf] s/df s6[L u/L
af+sL /x]sf] /sd dfq bflvnf u/] x'g] Joj:yf P]gn] u/]sf] 5 .
sf/f]af/;+u ;DalGwt j:t' jf ;]jf eGgfn] s'g} s/of]Uo sf/f]af/ ;+rfng ug{ cfjZos
kg]{ j:t' jf ;]jf pTkfbg jf k|fKt ug{ cfjZos kg]{ ;Dk"0f{ sRrf tyf ;xfos sRrf
kbfy{, Kofls+u ;fdfu|L, k/fdz{ jf k|zf;lgs jf ahf/ k|j4{g nufotsf ;]jfx? Pjd\ ;f]
sf/f]af/ ;+rfng ug{ cfjZos kg]{ k"+hLut k|s[ltsf j:t' tyf ;]jfx?nfO{ a'emfp+5 .
eGg'sf] cy{ s'g} s/of]Uo sf/f]af/ ;+rfng ug{ cfjZos kg]{ ;a} k|sf/sf j:t' tyf
;]jfx?nfO{ sf/f]af/;+u ;DalGwt j:t' tyf ;]jf dflgG5 . s/of]Uo sf/f]af/ ;+rfng ug{
cfjZos kg]{ plNnlvt j:t' tyf ;]jf ;d]t ;a} j:t' tyf ;]jf vl/b ubf{ To:tf] vl/b
jf k}7f/Ldf :yfgLo laqm]tfnfO{ lt/]sf] jf eG;f/ sfof{nodf bflvn u/]sf] jf P]gsf] bkmf
*-@_ adf]lhd ;]jf k|fKt ubf{ bflvn u/]sf] ;Dk"0f{ s/ s/of]Uo sf/f]af/ ug]{ JolQmn]
cfkm\gf] s/of]Uo sf/f]af/af6 c;'n u/]sf] s/df s6[L ug{ cyf{t\ 36fpg kfpg] / To;/L
s6[L jf 36fp+bf cfkm"n] c;'n u/]sf] s/ a9L x'g cfPdf a9L ePsf] xb;Ddsf] /sd dfq
;DalGwt sfof{nodf s/ ljj/0f;fy bflvn ug'{ kg]{ Joj:yf P]g tyf lgodfjnLn] u/]sf]
5.

&= !=@ s/ s6[L ug]{ ;do

;fdfGotof s'g} btf{ ePsf] JolQmn] s/of]Uo sf/f]af/;+u ;DalGwt vl/bdf lt/]sf] s/
h'g s/ cjlwdf lt/]sf] xf] ;f]xL s/ cjlwdf s6[L ug'{kb{5 . t/ e'nj; jf cGo s'g}
sf/0fn] s'g} JolQmn] ;DalGwt s/ cjlwdf s'g} vl/bdf lt/]sf] s/ s6[L gu/]df s/ s6[L
bfjL ug]{ sfuhft v8f ePsf] ldltn] Ps jif{leq s/ s6[L ul/;Sg'kb{5 . lgodfjnLsf]
lgod #( sf] pklgod -@_ adf]lhd pQm ;dofjlw g3fO{ s'g} s/ s6[L ug{ kfOg] 5}g .
pbfx/0f M &=!
d"No clej[l4 s/df btf{ ePsf] cNkmf O{G6/g]zgn k|f=ln=n] ljleGg k|sf/sf ljB'tLo
;fdfu|Lsf] cfoft / cfGtl/s v/Lb laqmL ug]{ u/]sf] /x]5 . lghn] u/]sf] vl/bdWo] ldlt
114

@)^&.)%.#) / lghn] u/]sf] k}7f/LdWo] @)^& .)*.#) sf] k}7f/L vl/b vftfdf k|ljli6
u/L s/ s6[L lng 5'6 ePsf] /x]5 . o; cj:yfdf ;f] k|f=ln=n] @)^&.)%.#) sf]
lahssf] s/ s6[L @)^* efb| dlxgfleq / @)^&.)*.#) sf] vl/bsf] s/ s6[L @)^*
dfu{ dlxgfleq lnO{ ;Sg'kb{5 . ;f] s/ cjlwkl5 tL vl/bdf lt/]sf] s/ ;f] k|f=ln=n]
cfkm\gf] laqmLdf ;+sng u/]sf] s/af6 s6[L ug{ kfpg] 5}g .

&= !=# s/ s6[L ug]{ tl/sf

s/of]Uo sf/f]af/ ug]{ btf{ ePsf] JolQmn] cfkm\gf] sf/f]af/;+u ;DalGwt vl/bdf lt/]sf]
s/ s6[L ug]{ ;Gbe{df lghn] To:tf] vl/b s/ clws[taf6 k|dfl0ft ul/Psf] vl/b vftfdf
k|ljli6 ug'{kb{5 . s'g} s/ cjlwsf] nflu ul/Psf] To:tf] s/of]Uo vl/bsf] d"No / To:tf]
vl/bdf ltl/Psf] s/ :ki6 b]lvg] u/L s/ ljj/0fdf pNn]v ug'{kb{5 . o;/L lghn] s'g}
s/ cjlwdf s/of]Uo vl/bdf lt/]sf] s/ pNn]v u/L s/ ljj/0f k]z u/]df lghn]
vl/bdf lt/]sf] s/ s6[L u/]sf] dflgg]5 .

&= !=$ a9L lt/]sf]] s/ ldnfg

s/of]Uo sf/f]af/ ug]{ s'g} JolQmsf] s'g} s/ cjlwdf laqmLdf ;+sng u/]sf] s/eGbf
vl/bdf lt/]sf] s/ a9L ePdf ;f] s/ cjlwdf lghn] a9L s/ lt/]sf] dflgG5 . o:tf]
cj:yfdf To;/L a9L lt/]sf] s/ To:tf] JolQmn] ;f] s/ cjlweGbf cufl8sf] s/ cjlwsf]
bflvnf ug{ af+sL s/df ldnfg ug{ ;Sb5 . o;/L ldnfg ubf{ klg a9L bflvnf ePsf]
s/ ldnfg x'g g;s]df To;/L ldnfg x'g g;s]sf] s/ /sd k5fl8sf] s/ cjlwsf] ltg'{
kg]{ s/df ldnfg ug{ kfpg] Joj:yf P]g tyf lgodfjnLn] u/]sf] 5 . nuftf/ ^
dlxgf;Dd klg a9L bflvnf u/]sf] s/ ldnfg x'g g;s]df To;/L ldnfg x'g g;s]sf]
/sd To:tf] JolQmn] lkmtf{ bfjL ug{ kfpg] Joj:yf ;d]t P]g tyf lgodfjnLdf /x]sf] 5
. o; ;DaGwdf o; lgb]{lzsfsf] kl/R5]b !# df lj:t[t JofVof ul/Psf] 5 .

&= !=% s/ s6[L bfjL k|dfl0ft ug]{ sfuhftx?

115

s/of]Uo sf/f]af/ ug]{ s'g} JolQmn] s'g} s/of]Uo vl/bdf lt/]sf] s/ s6[L bfjLof]Uo x'g ;f]
s/ s6[LnfO{ lglZrt sfuhft tyf k|df0fn] k|dfl0ft u/]sf] x'gk' b{5 . o; ;DaGwdf
P]gsf] bkmf !& sf] pkbkmf -^_ df b]xfosf] Joj:yf /x]sf] 5M
bkmf !& -^_ o; P]g adf]lhdsf] s/ sLsf]] ;'ljwf tf]lsP adf]lhdsf sfuhftx?4f/f
bfjL k|dfl0ft ePkl5 dfq lbO{g] 5 .
P]gsf] pko'{Qm Joj:yf adf]lhd s'g} JolQmn] vl/bdf lt/]sf] s/ s6[Lsf] ;'ljwf k|fKt ug{
To:tf] s/ s6[L k|df0f tyf sfuhftaf6 k'li6 ePsf] x'g'kb{5 . s/ s6[LnfO{ k'li6 ug]{
sfuhftsf ;DaGwdf lgodfjnLsf] lgod #( sf] pklgod -!_ sf] v08 -v_ / v08 -u_
df pNn]v ul/Psf] 5 . lgodfjnLsf] Joj:yf cg';f/ d'n'sleq ul/Psf] vl/bdf s/ s6[L
bfjL ubf{ lgodfjnLsf] lgod !& adf]lhdsf] s/ lahs k|fKt ePsf] x'g' / cfoft
ul/Psf] j:t'sf] xsdf cfoft ;DaGwL sfuhftx? x'g' clgjfo{ /x]sf] 5 . o;} u/L
lgodfjnLn] cfoft ;DaGwL sfuhft eGgfn] k|1fkgkq gubL /l;b / ;fdfgsf] lahs
tyf P]gsf] bkmf *-@_, bkmf !@s / bkmf !% adf]lhd bflvn u/]sf] s/sf] xsdf s/
bflvnf u/]sf] k|df0fnfO{ hgfpg] Joj:yf /x]sf] 5 . s/ s6[L bfjLnfO{ k|dfl0ft ug{]
pk/f]Qm adf]lhdsf sfuhftx? x/fPdf jf gi6 e} ;Ssn sfuhft k]z ug{ g;Sg]
cj:yf ePdf tL sfuhft hf/L ug{] JolQm jf lgsfon] k|dfl0ft u/L lbPsf] k|ltlnlk
;d]t s/ s6[L bfjL k|dfl0ft ug{] sfuhftsf ?kdf u|fXo x'G5 . t/ o;/L k|dfl0ft
k|ltlnlk cg';f/ >f]tdf lt/]sf] s/ /fh:j bflvnf ePsf] ;Da4 a}s jf /fh:j cfDbfgL
afWg] ;/sf/L sfof{no jf lahs hf/L ug{ btf{ ePsf] AolSt btf{ ePsf] sfo{fnoaf6
le8fg eO olsg eO cfpg' kg]{ 5 .
w/f}6Ldf cfoft ul/Psf] j:t' jf ;]jfdf lt/]sf] d"No clej[l4 s/ s6[L bfjL ug{ gkfOg]
Joj:yf lgodfjnLsf] lgod $*-#_ / -$_ df /x]sf] 5 . ;f] ;DaGwdf /x]sf] Joj:yf
b]xfo cg';f/ 5 .

$*--#_ cfoft ePsf] a:t'sf] d"No cfoft x'Fbfsf cj:yfdf sfod ug{ g;lsPdf
lgod $*
To:tf j:t'x?df nfUg] ;a} k|sf/sf s/ dx;"nnfO{ k'Ug] u/L w/f}6L lnP/ dfq To:tf
116

j:t' g]kfn /fHoleq Nofpg] cg'dlt lbOg]5 . btf{ ePsf] JolQmn] cfoft u/]sf] j:t' jf
;]jfsf] d"No sfod geP ;Dd To:tf] j:t' jf ;]jfdf lt/]sf] s/ s[L ug{ kfpg] 5}g .
lgod $*$*-$_ s'g} a:t' cfoft ubf{ w/f}6Ldf /fvL cfoft u/LPsf] eP d"No Plsg ePsf

ldltn] Ps jif{;Dd dfq s/ s[L bfaL ug{ ;lsg]5 .

;a} cj:yfdf pko'{Qm adf]lhdsf sfuhft x'+b}df s/ bfjLof]Uo x'b}g . s'g} s/of]Uo j:t'
jf ;]jfsf] vl/bdf lt/]sf] s/ bfjLof]Uo x'g ;f] j:t' jf ;]jf bfjL ug]{ JolQmsf]
sf/f]af/;+u ;DalGwt x'g', ;f] j:t' jf ;]jf vl/b u/]sf] sfuhft x'g', ;f] j:t' jf ;]jf
s/of]Uo sf/f]af/df k|of]u ul/Psf] x'g', ;f] j:t' jf ;]jf vl/b ug]{ bfloTj / ;f] jfktsf]
vr{ jxg ug]{ bfloTj ;f] JolQmdf /xg' ;d]t cfjZos x'G5 .

&= @ s/ s6[L ug{ gkfpg] jf cf+lzs?kdf s/ s6[L ug{ kfpg] j:t' tyf ;]jf
P]gn] s/of]Uo sf/f]af/;+u ;DalGwt ;Dk"0f{ j:t' tyf ;]jfsf] vl/bdf lt/]sf] s/ s6[L
ug{ kfpg] Joj:yf u/] tfklg s]xL j:t' tyf ;]jfdf lt/]sf] s/ s6[L ug{ gkfpg] jf
cf++lzs?kdf dfq s/ s6[L ug{ kfpg] Joj:yf u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf !&
sf] pkbkmf -@_ n] b]xfosf] Joj:yf u/]sf] 5M
bkmf !&!&-@_M pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg Joj;flos jf JolQmut b'j}
k|of]hgsf] nflu k|of]u x'g ;Sg] tf]]lsPsf j:t'x?sf] xsdf s/ sL ug{ gkfpg] jf
cf+lzs ?kdf dfq s/ sL ug{ ;lsg] 5 .
P]gsf] pko'{Qm Joj:yf adf]lhd s/ s6[L ug{ gkfpg] jf cf+lzs?kdf dfq s/ s6[L ug{
kfpg] j:t' tyf ;]jfsf ;DaGwdf lgodfjnLsf] lgod $! df b]xfosf] Joj:yf /x]sf] 5M
M

lgod $! -!_M P]gsf] bkmf !& sf] k|of]hgsf] nflu b]xfosf j:t' jf ;]jfx?sf] xsdf s/
sL ug{ kfO{g] 5}g MM
-s_ k]o kbfy{,
117

-v_ cNsf]xn jf cNsf]xn ldl>t k]o kbfy{ h:t} /S;L,jLo/,

-u_ ;jf/L ;fwgsf] nflu xNsf k]6flnod
lnod]lnod- k]6f]n_ O{Gwg,
-3_ dgf]/~hg vr{
$!--@_M b]xfosf j:t'x?df b]xfo adf]lhdsf] cg'kftdf s
s// sL ug{ kfO{g] 5 M
lgod $!
-v_ c6f]df]jfO{N; v/Lb d"Nosf] $) k|ltzt
:ki6Ls/0f Mv08 -v_ sf] k|of]hgsf] nflu c6f]df]jfO{N; eGgfn] s'g} klg tLg jf ;f]
eGbf a9L kf+u|f ePsf] ;8sdf u'8\g]g] ofq'jfxs ;jf/Lsf] ;fwgnfO{ ;Demg' k5{ .
$!--#_M btf{ ePsf] JolQmn] pkl
pklgod
lgod $!
god -!_ jf -@_ sf] cfk"lt{ ug]{ sfo{ g} d'Vo ?kdf
ug]{ ePdf o; lgodfjnLdf Jojl:yt k|lqmof adf]lhd s/ sL ug{ afwf kg]{ 5}g .
lgodfjnLsf] pko'{Qm Joj:yf cg';f/ cNsf]xn/lxt jf cNsf]xnldl>t k]o kbfy{x? h:t}M
h';, ldg/n jf6/, dlb/f, ljo/, jfOgh:tf k]o kbfy{x?, ;jf/L ;fwgdf OGwgsf] ?kdf
k|of]u x'g] k]6f]n / dgf]/~hg vr{x? s/of]Uo sf/f]af/;+u ;DalGwt eP klg tL j:t' jf
;]jf vl/b ubf{ lt/]sf] s/ s6[L ug{ kfOb}g .
o;}u/L lgodfjnLn] tLg jf ;f]eGbf a9L kf+u|f ePsf] ofq'afxs ;jf/L ;fwg h:t}M a;,
ldlg a;, sf/, hLk, Eofg, 8an Sofa lks ck, c6f] l/S;f cflbdf lt/]sf] s/dWo] $)
k|ltztn] x'g cfpg] /sd dfq s/ s6[L ug{ kfOg] Joj:yf u/]sf] 5 . pQm Joj:yf cg';f/
dfn;fdfg 9'jfgL ug]{ k|of]hgsf] nflu k|of]udf cfpg] 6s, ldlg 6s, 8]lne/L Eofg, kfj/
l6n/, l;+un Sofa lks ck, 6\ofS6/ cflb 9'jfgLsf ;fwgdf lt/]sf] s/ eg] k"0f{?kdf s6[L
ug{ kfOG5 .
dfly pNn]v eP adf]lhdsf j:t'df lt/]sf] s/ s6[L ug{ gkfOg] jf cf+lzs?kdf dfq s/
s6[L ug{ kfOg] Joj:yf lgodfjnLn] u/] klg To;/L s/ s6[L ug{ gkfOg] jf cf+lzs?kdf
dfq s/ s6[L ug{ kfOg] egL tf]lsPsf j:t'sf] g} sf/f]af/ ug]{ JolQmn] eg] tL j:t' jf
;]jfdf lt/]sf] s/ k"0f{?kdf s6[L ug{ kfpg] Joj:yf lgodfjnLn] u/]sf] 5 .
118

pbfx/0f &=@
ct'n O{G6/g]zgn k|f=ln ofq'afxs sf/ cfoft u/L :yfgLo laqmL sf/f]jf/ ug]{
k|of]hgsf] nflu d"=c=s/ df btf{ ePsf] /x]5 . lghsf] d'Vo sf/f]jf/ g} ofq'afxs
sf/ v/Lb ljqmL ug]{ ePsfn] To:tf] ;jf/L ;fwgsf] v/Lbdf lt/]sf] s/ ljqmLdf
;+sng u/]sf] s/af6 lgodfjnLsf] lgod $!-#_ adf]lhd k'/} s/ sL ug{ kfp5 .
To:t} ljsf; OG6/k|fOh]h k|f= ln dlb/fhGo a:t'x? cfoft / :yfgLo v/Lb u/L
sf/f]jf/ ug]{ k|of]hgsf] nflu d"=c=s/ df btf{ ePsf] /x]5 . lghsf] d'Vo sf/f]jf/ g}
dlb/fhGo j:t'x? v/Lb ljqmL ug]{ ePsfn] To:tf] dlb/fhGo v/Lbdf lt/]sf] s/
ljqmLdf ;+sng u/]sf] s/af6 lgodfjnLsf] lgod $!-#_ adf]lhd k'/} s/ sL ug{
kfp5 .

&=# ;dfg'kflts s/
s/ s6[L ;DaGwL Joj:yf
s/of]Uo sf/f]af/ ug]{ s'g} JolQmn] s/ nfUg] sf/f]af/;+u ;DalGwt vl/bdf lt/]sf] ;Dk"0f{
s/ s6[L ug{ kfOg] Joj:yfsf ;DaGwdf dfly pNn]v ul/;lsPsf] 5 . t/ slxn]sf+xL
s/of]Uo sf/f]af/ ug]{ s'g} JolQmn] s/ nfUg] sf/f]af/ dfq gu/L s/ gnfUg] sf/f]af/
;d]t u/]sf] cj:yf x'g ;Sb5 . o;/L s'g} JolQmn] s/ nfUg] / s/ gnfUg] b'a} lsl;dsf]
ldl>t sf/f]jf/ u/]df lghn] s'g} j:t' jf ;]jfsf] v/Lbdf lt/]sf] s/dWo] ;f] j:t' jf
;]jf s/of]Uo sf/f]af/df k|of]u ePsf] cg'kftdf dfq s/ sL ln+g kfpg] Joj:yf P]gn]
u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf !& sf] pkbkmf -#_df b]xfosf] Joj:yf /x]sf] 5M
bkmf !&!&-#_M s'g} dlxgfdf sf/f]af/ ePsf] j:t' jf ;]jfsf] k"0f{ c+z s/ nfUg] sf/f]af/df
k|of]u gePdf pQm j:t' jf ;]jfdf klxn] lt/]sf] s/ s6[L ;f] j:t' jf ;]jfsf] s/ nfUg]
sf/f]af/df
f/df k|of]u ePsf] c+zdf dfq tf]lsP adf]lhd k|bfg ul/g]5 .

119

P]gsf] pko'{Qm Joj:yf adf]lhd ;dfg'kflts s/ s6[L ug]{ ;DaGwdf lgodfjnLsf] lgod
$) sf] pklgod -#_,-$_ / -%_ df b]xfosf] Joj:yf /x]sf] 5M

$)--#_ s'g} s/bftfn] s/nfUg] j:t' jf ;]jf tyf s/ 5'6 ePsf jj:t'
lgod $)
:t' jf ;]jf
b'a}sf] sf/f]jf/ ug]{ /x]5 eg] To:tf] s/bftfn] s/ nfUg] j:t' jf ;]jf;+u k|ToIf ?kdf
;DalGwt v/Lb jf cfoftdf lt/]sf] s/ dfq sL ug{ ug{ kfpg]5 .
$)--$_ s/ nfUg] jf s/ 5'6 ePsf] b'a} k|sf/sf a:t' jf ;]jfsf] sf/f]jf/ ug]{
lgod $)
s/bftfn] pklgod -#_ adf]lhd s/ nfUg] a:t' jf ;]jfsf] laqmL;+u v/Lb jf cfoft
ePsf] j:t'sf] k|ToIf ;DaGw :yflkt ug{ g;s]df To:tf] s/bftfn] laqmL u/]sf] s'n d"No
dWo] s/ nfUg] sf/f]jf/sf] d"Nosf] ;dfg'kflts lx;fjaf6 v/Lb jf cfoftdf lt/]sf] s/
sL ug{ ;Sg]5 .
$)--%_ pklgod -$_ adf]lhd s/sf] u0fgf ubf{ ;dfg'kflts ?kdf u0fgf x'g
lgod $)
g;Sg] eGg] s/ clws[tnfO{ nfu]df lghn] csf]{ a}slNks t/Lsf4f/f u0fgf ug{
ljefu;+u lgb]{zg dfu ug{ ;Sg]5 .
lgodfjnLsf] pko'{Qm Joj:yf cg';f/ s/of]Uo / s/ 5'6 b'a} k|sf/sf j:t' tyf ;]jfsf]
sf/f]af/ ug]{ btf{ ePsf] JolQmn] s/ nfUg] j:t' tyf ;]jf;+u k|ToIf?kdf ;DalGwt vl/b
jf cfoftdf lt/sf] s/ dfq s6[L ug'{kb{5 . vl/b ePsf] s'g} s/of]Uo j:t' jf ;]jf
s/of]Uo sf/f]af/df k|of]u geO{ s/ 5'6sf] sf/f]af/df k|of]u ePsf] cj:yfdf To:tf]
vl/bdf lt/]sf] s/ s6[L ug{ x'+b}g .
vl/b ePsf] s'g} j:t'sf] s] slt kl/df0f s/of]Uo sf/f]af/df k|of]u eof] / s] slt
kl/df0f s/ 5'6 sf/f]af/df k|of]u eof] jf s/of]Uo sf/f]af/df k|of]u ePg eGg] s'/fsf]
k|ToIf ;DaGw :yfkgf ug{ g;s]sf] cj:yfdf eg] To;/L vl/b ePsf] j:t'df lt/]sf]
s/dWo] s6[L kfpg] / s6[L gkfpg] c+z lgwf{/0f ug{ s'g} s/ cjlwdf ePsf] s/of]Uo
laqmL / s/ 5'6sf] laqmLsf] cg'kftsf] cfwf/df lgwf{/0f ug'{ kg]{ Joj:yf lgodfjnLn]
u/]sf] 5 . pQm Joj:yf cg';f/ vl/b
120

ePsf] s'g} j:t' s/of]Uo / s/ 5'6 b'a}

sf/f]af/df k|of]u ePsf] 5 / ;f] j:t'sf] slt kl/df0f s/of]Uo sf/f]af/ / slt kl/df0f
s/ 5'6 sf/f]af/df k|of]u ePsf] 5 eGg] s'/f 5'6\ofpg g;lsg] cj:yfdf ;f] s/ cjlwdf
ePsf] s/of]Uo laqmL / s/ 5'6sf] laqmLsf] cg'kft u0fgf u/L s/of]Uo laqmLsf]
cg'kftdf x'g] s/ /sd dfq s6[L ug'{kb{5 .
s/of]Uo / s/ 5'6 b'a} sf/f]af/df k|of]u ePsf] j:t' jf ;]jfdf lt/]sf] s/dWo] s6[L kfpg]
/ s6[L gkfpg] c+z lgwf{/0f ug]{ k|of]hgsf] nflu k|To]s s/ cjlwsf] s/of]Uo / s/
5'6sf] sf/f]af/sf] cg'kft u0fgf u/L s6[L kfpg] / gkfpg] s/sf] c+z 5'6\ofO{ gkfpg]
s/sf] c+znfO{ ;f] s/ cjlwsf] s/ ljj/0f k]z ubf{ s/ ljj/0fsf] cGo yk36 dxnsf]
8]lj6tkm{ ;dfj]z ug'{kb{5 . s/of]Uo / s/ 5'6 sf/f]af/sf] cg'kft s/ cjlwlkR5] km/s
kg{ ;Sg] sf/0fn] s/ cjlw cg';f/ u0fgf ul/Psf] s/of]Uo / s/ 5'6 sf/f]af/sf]
cg'kftn] oyfy{nfO{ lrq0f ug{ ;Sg] cj:yf gx'g ;Sg] x'+bf o:tf] ldl>t sf/f]af/ ug]{
k|To]s JolQmn] k|To]s jif{sf] c;f/ dlxgfsf] s/ ljj/0f k]z ubf{ ;f] jif{el/sf] s/of]Uo /
s/ 5'6 sf/f]af/sf] cg'kft u0fgf u/L ;f] cg'kftsf cfwf/df ;f] dlxgfeGbf cufl8 s/
s6[L lnPsf] jf glnPsf] /sdsf] jflif{s ;dfof]hg ug'{kb{5 .
pko'{Qm cg';f/ ;dfg'kflts s/ s6[L ubf{ ljutdf lnPsf] s/ s6[Lsf] ;d]t ;dfg'kflts
lx;fj u/L s/ s6[L kfpg] / gkfpg] s/sf] u0fgf ug'{kb{5 . ;fdfGotof s'g} Joj;fo
;'? ubf{ ul/g] k"+lhut vr{df lnPsf] s/ s6[Lsf] ;DaGwdf s/ s6[L ubf{sf] ;dodf
sf/f]jf/ gx'g] / s/of]Uo / s/ 5'6 sf/f]jf/sf] cg'kft olsg gx'g] x'+bf lt/]sf] ;Dk"0f{ s/
bfjL ul/Psf] x'G5 . To:tf] Joj;foaf6 hj sf/f]jf/ ug{ z'? ul/G5, tTkZrft
sf/f]jf/sf] s/of]Uo / s/5'6sf] c+zsf] cg'kftdf klxn] bfjL ul/Psf] k"+hLut vl/b jf
cGo vl/bdf lt/]sf] s/ lx;fj u/L gkfpg] s/sf] c+z s/ ljj/0fdf ;dfof]hg ug'{kb{5
.
;dfg'kflts s/ s6[L ug]{ lgodaf6 lgwf{l/t pko'{Qm ljlw cg';f/ ;dfg'kflts ?kdf s/
u0fgf x'g g;Sg] cj:yf k/]df s/ clws[tn] s'g} cGo a}slNks tl/sfaf6 s/ u0fgf
ug{] cg'dlt ljefu;+u df+u ug{ ;Sg]5 . o;/L cg'dlt df+u eO{ cfPdf s/ clws[taf6
121

;'emfOPsf] tl/sfaf6 oyfy{ ?kdf ;dfg'kflts s/sf] u0fgf x'g ;Sg] g;Sg] ljifodf
5fglag u/L ljefun] ;f] tl/sf cg';f/ jf cGo s'g} tl/sf cg';f/ s/sf] ;dfg'kflts
?kdf u0fgf ug{ s/ clws[tnfO{ lgb]{zg lbg'kb{5 .

&=$ s/ s6[L lnPsf j:t' s/of]Uo sf/f]af/df k|of]u x'g 5f8]df

s'g} JolQmn] s'g} ;dodf s/of]Uo sf/f]af/df k|of]u ug]{ p2]Zon] vl/b u/]sf k"+hLut
j:t' nufotsf cGo s/of]Uo j:t' jf ;]jf s'g} sf/0fn] tL j:t' jf ;]jfsf] pkof]lutfsf]
cjlw ;dfKt gx'+b} s/of]Uo sf/f]af/df k|of]u x'g 5f8]df tL j:t' jf ;]jfdf ahf/
d"Nodf laqmL ePsf] dfgL s/ c;'n pk/ ul/g] Joj:yf P]gn] u/]sf] 5 . o; ;DaGwdf
P]gsf] bkmf !& sf] pkbkmf -$_ n] b]xfo adf]lhdsf] Joj:yf u/]sf] 5 .
bkmf !&!&-$_M o; bkmf adf]lhd s/ s6[L ;'ljwf k|bfg ul/g] j:t' jf ;]jfsf] tf]lsP
adf]lhdsf] pkof]lutfsf] cjlw ;dfKt x'g'eGbf cufj} s/ nfUg] sf/f]af/df k|of]u x'g
5f8]df tf]lsP adf]lhd ;f] j:t' jf ;]jf tTsfn ahf/ d"Nodf laqmL ePsf] dfgL s/
c;'n pk/ ul/g]5 .
s/of]Uo sf/f]af/df k|of]u ug]{ p2]Zon] vl/b ePsf s/of]Uo j:t' jf ;]jfdf s/ nfUg]
sf/f]af/ ug]{ JolQmn] s/ s6[L lnPsf] x'G5 . cyf{t\ ;f] JolQmn] To:tf] vl/bdf lt/]sf] s/
a/fa/sf] /sd ltg'{ kg]{ s/df ldnfg u/L af+sL s/ lt/]sf] x'G5 . t/ s'g} sf/0fn] ;f]
JolQmn] tL j:t' jf ;]jfsf] pkof]lutfsf] cjlw ;dfKt x'g' cufj} s/of]Uo sf/f]af/df
k|of]u ug{ 5f8]df lghn] tL j:t' jf ;]jfdf lnPsf] s/ s6[L ;'ljwfnfO{ sfod /fVg'
Gofof]lrt gx'g] x'+bf P]gn] of] Joj:yf u/]sf] xf] . o; Joj:yf cg';f/ s/ s6[L lnPsf]
s'g} j:t' jf ;]jfsf] k|of]u s/of]Uo sf/f]af/df x'g 5f8]sf] ;dodf ;f] j:t' jf ;]jf
tTsfn ahf/ d"Nodf laqmL ePsf] dfgL ;f] laqmL /sddf s/sf] b/n] s/ u0fgf u/L
c;'n pk/ ug'kb{5 . P]gsf] of] Joj:yf s/ s6[L lnPsf k"+hLut ;DklQ nufot cGo
;a} j:t' jf ;]jfsf] xsdf nfu" x'G5 .

&=% k|of]u eO{ ;s]sf j:t'x?df kfpg] s/ s6[L ;DaGwL Joj:yf

122

P]gn] k|of]u eO{;s]sf j:t'x? cyf{t k'/fgf j:t'x?df kfpg] s/ s6[L ;'ljwf gof+
j:t'x?sf] xsdf kfpg] s/ s6[Lsf] ;'ljwf eGbf leGg x'g] Joj:yf u/]sf] 5 . gof+
s/of]Uo j:t'x? btf{jfn JolQmx? jf6} laqmL ljt/0f x'g] t/ k'/fgf j:t'x? btf{jfn
JolQmx?af6} laqmL ljt/0f x'G5g\ eGg] s'g} lglZrttf gx'g] sf/0fn] P]gn] gof+ / k'/fgf
j:t'x?df k|fKt x'g] s/ s6[L ;'ljwf ljr lje]b u/]sf] b]lvG5 . o; ;DaGwdf P]gsf] bkmf
!& sf] pkbkmf % df b]xfosf] Joj:yf /x]sf] 5 .
pkbkmf -%_ df pkbkmf -!_ df h'g;'s} s'/f pNn]v u/LPsf] ePtfklg k|of]u e} ;s]sf
a:t'x?sf] sf/f]jf/ ug]{ btf{ ePsf] JolQmn] kfpg] s/ sLsf] ;'ljwf tf]lsPadf]lhd
x'g]5 .
P]gsf] pko'{Qm Joj:yf cg';f/ k'/fgf j:t'df k|fKt x'g] s/ s6[Lsf] ;'ljwfsf ;DaGwdf
lgodfjnLsf] lgod ## df b]xfo adf]lhd x'g] u/L tf]lsPsf] 5 .

lgod ##M -!_ k|of]u e};s]sf a:t'x?sf] s/ lgwf{/0f To:tf j:t'x?sf] laqmL d"No / v/Lb
d"No larsf] artdf dfq u/Lg] 5 . To:tf j:t'sf] ljqm]tfn] b]xfo adf]lhd :yfoL
clen]v To:tf a:t' v/Lb jf laqmLubf{s} cj:yfdf tof/ u/L /fVg' kg]{ 5 .
-s_ v/Lb ;DaGwLM
-c_ v/Lb ldlt,
-cf_ j:t'sf] k"0f{f{ hfgs/L x'g] lsl;dsf] Joxf]/fsf]
-O_ s/ jfx]ssf] v/Lb d"No,
-O{_ s/sf] b/,
-p_ s/sf] /sd,
-pm_ lt/]sf] s"n /sd .
-v_ laqmL ;DaGwLM
-c_ laqmL ePsf] ldlt,
123

pNn]v,

-cf_ s/ afx]ssf] laqmL d"No,

-O_ v/Lb d"No / laqmL d"No ljrsf] km/s,
-O{_ s/sf] bb/,
/,
-p_ s/sf] /sd,
-pm_ k|fKt u/]sf] s"n /sd .
@_ pklgod -! df pNNf]v u/]sf] v/Lb d"No eGgfn] s/ ;lxtsf] d"NonfO{ hgfpg] 5 .
-#_ k|of]u e};s]sf k|To]s j:t'x?sf] v/Lb d"No bz xhf/ ?k}ofeGbf a9L ePdf 5'f 5'}
v/Lb jf laqmL clen]v /fVg' kg]{ 5 .
-$_ btf
btf{{ ePsf] JolQmn] pklgod -!_, -@_ / -#_ df pNn]v ePsf] clen]v ;Gtf]ifhgs
9++un] /fv]sf] gkfO{Pdf To:tf] s/bftfn] laqmL u/]sf] s"n laqmL d"Nodf s/ nufO{
csf]{ s/ ljj/0f;+u} To:tf] s/ bflvnf ug]{ u/L s/ clws[tn] lnlvt cfb]z lbg
;Sg] 5 .
pbfx/0f &=#
k|of]u ePsf uf8L, df]6/;fO{sn, l6=le= / /]lkm|h/]6/sf] sf/f]jf/ ug]{ ckf/
O{G6/g]zgn k|f= ln= d"No clej[l4 s/df btf{ ePsf] lglh sDkgL /x]5 . pQm
sDkgLn] k"/fgf] uf8L, df]6/;fO{sn, l6=le= / /]lkm|h/]6/x? pkef]Qmf;+u ;f]em} v/Lb
u/L s]xL dd{t ;'wf/ u/L jf gu/L k'gM pkef]QmfnfO{ lalqm ug]{ u/]sf] /x]5 . o;/L
pQm sDkgLn] wfkf;Ldf j;f]jf; ug]{ /fd axfb'/;+u Pp6f 6S;g uf8L ?= @)
nfvdf v/Lb u/L To;df ;fdfGo dd{t ;Def/ u/L ?= @% nfvdf gofF jfg]Zj/
a:g] x/L axfb'/nfO{ k'gM laqmL u/]sf] /x]5 . o:tf] cj:yfdf pQm sDkgLn] hf/L ug]{
d"No clej[l4 s/ lahsdf v/Lb / laqmLsf] km/s ? %= nfv ePsf]n] ;f] df dfq
d"No clej[l4 s/ c;"n ug'{kb{5 .

124

o:t} lgodfjnLsf] lgod $$ n] k|of]u eO{;s]sf j:t'x?sf] sf/f]jf/ ug]{ JolQmn] btf{
gePsf] JolQm;+u vl/b u/]sf j:t'x? / btf{ ePsf] JolQm;+u vl/b u/]sf] eP klg ;f]
vl/bdf lt/]sf] s/ P]gsf] bkmf !& adf]lhd s6[L ug{ gkfpg] Joj:yf u/]sf] 5 . eGg'sf]
cy{ k'/fgf] j:t'x?sf] sf/f]jf/ ug]{ JolQmn] vl/b u/]sf j:t'x? s/ lt/L vl/b u/]sf] /
lt j:t'x? sf/f]jf/;+u ;DalGwt /x]sf] eP klg ;f] vl/bdf lt/]sf] s/ P]gsf] bkmf !&
sf] pkbkmf ! adf]lhd s/ s6[L bfjL gu/L P]gsf] bkmf !& sf] pkbkmf % sf] clwgdf
/xL lgodfjnLsf] lgod #! / $$ n] u/]sf Joj:yf adf]lhd s/ c;'n pk/ ug'{kb{5 .

&=^ ljQLo k6\

\6f cGt/ut ePsf] vl/bdf lt/]sf] s/ s[L ;DaGwL Joj:yf M
k66f
;jf/L ;fwg, ldn d]l;g/L, pks/0fx? h:tf k"+lhut j:t'x? vl/b ubf{ ;f] j:t'sf]
vl/b d'No cfk'mn] e'QmfgL gu/L s'g} a}+s jf ljQLo ;+:yf jf pTkfbs jf ljt/s;+u C0f
;Demf}tf u/L ljQLo k6\6f cGtu{t vl/b ug]{ k|rng ;fdfGo h:t} ePsf] 5 . o;
lsl;dsf] vl/bdf ljqm]tfn] ljhs hf/L ubf{ ;fdfGotof C0f pknAw u/fpg] JolQmsf
gfddf ljhs hf/L ug]{ x'+bf ;f] ljhssf cfwf/df ;f] ljhsdf pNn]lvt j:t'sf] :jfldTj
vl/bstf{df geO{ C0fbftf JolQmdf /x]sf] b]lvG5 . ljhsaf6 pQm cj:yf b]lvP klg /
ljhs vl/bstf{sf gfddf hf/L geP klg ljQLo k6\6f cGtu{t ul/g] s/of]Uo j:t'sf]
vl/bdf lt/]sf] s/ C0fbftfn] geO{ vl/bstf{n] s6[L ug{ kfpg] Joj:yf P]gn] u/]sf] 5 .
o; ;DaGwdf P]gsf] bkmf !& sf] pkbkmf %s df b]xfosf] Joj:Yff /x]sf] 5 .
-%s_ pkbkmf -@_ sf] clwgdf /xL ljlQo k6\
\6f cGt/ut C0f ;Demf}tf u/L k}7f/L jf
k66f
v/Lb u/LPsf k"lhut
hut j:t'x?df =lt/]sf] s/ ;DalGwt s/bftfn] s[L ug{ kfpg] 5 .
P]gsf] pko'{Qm Joj:yf cg';f/ s/ s6[L gkfpg] jf cf+lzs ?kdf dfq s/ s6[L kfpg]
u/L P]gn] Joj:yf u/]sf j:t'x?df lt/]sf] s/ ;f]xL adf]lhd / ;f] jfx]ssf cGo j:t'x?
ljQLo k6\6f cGtu{t vl/b ul/Psf] cj:yfdf vl/bstf{n] To:tf] vl/bdf lt/]sf] ;Dk"0f{
s/ s6[L ug{ kfp+5 .
pbfx/0f M &=$
125

a'6jn l8kf{6d]06n :6f]/ k|f= ln d"No clej[l4 s/df btf{ ePsf] /x]5 . l8kf{6d]06n
:6f]/n] sf/f]jf/ ;+rfngsf] nflu cfly{s jif{ @)^^.^& df nflu g]kfn a}+s lnld6]8
;+u ljlQo k6\6f cGt/ut C0f ;+emf}tf u/L ;fdfg 8]lne/L Eofg / csf]{ Ps yfg
6f]o6f sf/ vl/b u/]sf] /x]5 . To:tf] Eofg g]kfn a}+ssf] :jfldTjdf ePsf] ePtf
klg s/ sLsf] ;'ljwf kfp+5 . t/ o;/L s/ sL ln+bf ;fdfg 8]lne/L Eofg
k"0f{?kdf Joj;flos k|of]hgsf] nflu k|of]u x'g] ePsf] sf/0f zt\ k|ltzt / 6f]o6f
sf/sf] xsdf lgod $!-@_ adf]lhd JolQmut k|of]u klg x'g ;Sg] ePsf] / s] slt
Joj;flos / s] slt JolQmut k|of]hgsf] nflu eGg] ls6fg ug{ klg g;lsg] ePsf]
x'+bf $) k|ltztdfq s/ sLsf] ;'ljwf kfp5 . o;sf ;fy} pQm k|f=ln n] s/of]Uo /
s/ 5'6sf] sf/f]jf/ klg ug]{ u/]sf] cj:yfdf To:tf] s/of]Uo / s/5'6sf] jflif{s
sf/f]jf/sf] cg'kftsf] cfwf/df s/ s6[L kfpg] $) k|ltzt s/nfO{ zt\ k|ltzt dfgL
s/of]Uo / s/5'6sf] sf/f]jf/sf] cg'kftsf] cfwf/df s/ sL kfpF5 .

&=& bflvn u/]sf] s/ s6[L ug{ kfpg] Joj:yfM

Joj:yfM
P]gsf ljleGg bkmfx?n] ljif]z cj:yfdf s'g} JolQmn] s'g} lgsfodf bflvn ug'{kg]{ egL
u/]sf] Joj:yf cg';f/ s'g} btf{jfn JolQmn] sf/f]jf/sf] l;nl;nfdf s'g} lgsfodf bflvn
u/]sf] s/ cfk'mn] p7fPsf] s/df s6[L ug{ kfpg] Joj:yf P]gn] u/]sf] 5 . o; ;DaGwdf
P]gsf] bkmf !& sf] pkbkmf %v n] b]xfosf] Joj:yf u/]sf] 5 .
-%v_
%v_ bkmf * sf] pkbkmf @, bkmf !@s / bkmf !% sf] pkbkmf # adf]lhd lt/]sf] s/
;DalGwt s/bftfnfO{ s6[L ug{ lbOg] 5 .
P]gsf] pko'{Qm Joj:yf cg';f/ btf{ ePsf] s'g} JolQmn] P]gsf] bkmf * sf] pkbkmf @
adf]lhd g]kfn jflx/sf] btf{ gePsf] s'g} JolQmaf6 ;]jf k|fKt ubf{ e'QmfgLsf jvt
lgwf{/0f u/L bflvnf u/]sf] s/, P]gsf] bkmf !@s adf]lhd /fli6|o jgsf] sf7 lnnfdL,
5f]8k'lh{ jf lr/fg cfb]z kfP jfkt ;DalGwt jg sfof{nodf bflvnf u/]sf] s/ / bkmf
126

!% sf] pkbkmf # adf]lhd ;f]xL pkbkmfdf pNn]lvt d'No clea[l4 s/df btf{ gePsf]
s'g} lgsfodf bflvnf u/]sf] s/ s6[L ug{ kfp+5 .

&=*= btf{sf avt df}Hbftdf /x]sf] s/of]Uo a:t'x?sf] s/ sL M

d"=c=s/df btf{ ePsf] JolQmn] s/of]Uo j:t' tyf ;]jf cfk"lt{ ubf{ d"=c=s/ ljhs hf/L
ug'{ kg]{ Joj:yf ePsf] x'+bf d"=c=s/df btf{ x'gf;fy s/ ljhs hf/L u/L s/of]Uo j:t'
tyf ;]jf cfk"lt{ ubf{ d"=c=s/ ;+sng ug'{ kg]{ x'G5 . s'g} s/of]Uo sf/f]jf/df ;+nUg
g/x]sf] JolQm kl5 s/ nfUg] sf/f]jf/df ;+nUg ePdf jf ? @) nfv eGbf sd sf/f]jf/
e} :j]lR5s ?kdf btf{ ePdf jf ? @) nfv eGbf a9L sf/f]jf/ ePsf] sf/0f d"=c=s/df
btf{ x'g'kg]{ s/bftfn] d"=c=s/df btf{ x'+bfsf avt cfkm";+u klxn] v/Lb u/]sf] ;fdfg
df}Hbftdf klg /x]sf]] x'g ;S5 . klxnf btf{ gePsf] cj:yfdf To:tf j:t'sf] v/Lbdf
lt/]sf] s/ sL bfjL ug]{ cj:yfg} gx'g] x'+bf btf{sf] ;dodf df}Hbftdf /x]sf] j:t'sf]
v/Lbdf lt/]sf] s/ sL ug{ kfpg] u/L P]gdf Joj:yf u/LPsf] 5 . o; ;DaGwdf
P]gsf] bkmf !& sf] pkbkmf & df b]xfosf] Joj:yf /x]sf] 5 .
-&_ btf{ x'Fbfsf avt df}Hbftdf /x]sf] s/ nfUg] sf/f]jf/df k|of]u x'g] j:t'
j:t'df lt/]sf] jf
ltg'{ kg]{ s/ sL ug]{ Joj:yf tf]lsP adf]lhd x'g] 5 .
P]gsf] pko'{Qm Joj:Yff cg';f/ btf{ x'+bfsf] jvt df}Hbftdf /x]sf] s/ lt/]sf] j:t'sf] s/
s6[L bfjL ug{ kfpg] ;DaGwdf lgodfjnLsf] lgod $# n] b]xfo adf]lhd tf]s]sf] 5MM

s/bftfn]
bftfn] cfkm" btf{ x'Fbfsf jvt df}Hbftdf /x]sf j:t'df nfu]sf] s/
lgod -$#_ M -!_ s/
s6[L ug{sf] nflu cg';"rLL!^ adf]lhdsf] 9fFrfdf s/ clws[t ;dIf lgj]bg lbg ;Sg]5
.
-@_ pklgod -!_ adf]lhd s/ s6[Lsf] bfaL ubf{ s/ lt/]sf] lahsx? / cGo k|df0f
sfuhftx? ;d]t cfkm" btf{ ePsf] kGw| lbgleq k]z ug'{ kg]{5 . o; lgoddf plNnlvt
k|df0f sfuhftsf] cefjdf pklgod -!_ adf]lhd s/ s6[L ug{ lbOg] 5}g .=

127

-#_ =pklgod -!_ adf]lhdsf] bfaL s/ clws[tf/f ;+zf]wg jf vf/]h ePdf jf To:tf]
tn] To:tf]
s/ klxnf g} s6[f u/LPsf] kfOPdf P]g / o; lgodfjnL adf]lhd s/ clws[tn]
s/bftfnfO{ sf/jfO{ ug{ ;Sg]5 .=
-$_ o; lgod adf]lhdsf] bfaL s/ clws[tf/f :jLs[t ePdf ;DalGwt s/bftfn]
pklgod -!_ adf]lhd bfaL u/]sf] /sd lgod #( sf] pklgod -$_ adf]lhd s6[L
ug{ kfpg]5 .
s'g} JolQmnfO{ pko'{Qm adf]lhdsf] ;'ljwf glb+bf btf{ ePkl5 s/bftfn] btf{ x''+bfsf avt
df}Hbftdf ePsf] ;fdfg laqmL ubf{ To;df s/ c;'n ug'{ kg]{ sf/0fn] s/ dfly s/
nfUg uO{ lghsf] ;fdfg dx+Uff] x'g hfG5 . btf{jfn JolQmx? ljr ;dfg Jojxf/ sfod
ug{ / s/ t6:ytf sfod ug{ P]g tyf lgodfjnLn] o:tf] Joj:yf u/]sf] xf] .

&=(
&=( s/ s6[L bfjL lgnDag x'g] Joj:yf
btf{ ePsf] s'g} JolQmn] nuftf/ 5 dlxgf;Dd s/ ljj/0f k]z gu/]df To:tf] JolQmsf]
gfd ;fj{hlgs u/L ;f] JolQmsf] ldnfg x'g af+sL s/ tyf s/ s6[L lng af+sL s'g} /sd
eP ;f] /sd / lghsf] d'=c=s/ btf{ ;d]t lgnDag x'g] Joj:yf 5 . o; ;DaGwdf
P]gsf] bkmf !& sf] pkbkmf * n] b]xfosf] Joj:Yff u/]sf] 5 .
-*_ o; bkmfdf cGoq h'g;'s} s'/f n]lvPsf] ePtf klg nuftf/ 5 dlxgf;Dd s/
ljj/0f k]z gug]{ s/bftfsf] gfd ;fj{hlgs ul/g] 5 / To:tf s/bftfsf] s/ s6[L ug'{kg]{
/sd afFsL eP lgnDag ug{ / lghsf] btf{ ;d]t lgnDag ug{ ;lsg] 5 .

&=!) gf]S;fgL ePsf] a:t'df lt/]sf] s/ sL ;DaGwL Joj:yfM

s'g} klg Joj;fodf laqmL jf cGo k|of]hgsf nflu vl/b jf pTkfbg ePsf j:t'x?
gf]S;fg klg x'g ;Sb5g\ . o;/L s/ s6[L lnPsf] s'g} s/of]Uo j:t' gf]S;fg eO{ s/of]Uo
sf/f]jf/df k|of]u gx'g] cj:yf ePdf ;f] j:t'df s6[L lnPsf] s/n] dfGotf kfpg ;DaGwLt
s/bftfn] tf]lsPsf] k|lqmof k'/f ug'{ kg]{ Joj:yf /x]sf] 5 . o; ;DaGwdf P]gsf] bkmf !^v
n] b]xfosf] Joj:Yff u/]sf] 5 .
128

bkmf !^vM cfuhgL, rf]/L, b'3{6gf, 6'6km'6 jf Wj+

zfTds ultljlwsf]
ultljlwsf] sf/0fn] xfgL

gf]S;fgL ePsf] j:t'df lt/]sf] d"No clej[l4 s/ tf]lsP adf]lhd sL ug{ kfO{g] 5 .
P]gsf] pko'{Qm Joj:yf cg';f/ s/ sL kfpg] ;DaGwdf lgodfjnLsf] lgod #(s df
b]xfosf] Joj:yf /x]sf] 5M
lgod #(s-!_ s'g} j:t' cfuhgL, rf]/L, b'3{6gf, 6'6km'6, Wj+;fTds ultljlwsf] sf/0fn]

xfgL gf]S;fgL x'g uO{ To:tf] j:t'sf] df}Hbftaf6 nut s6[f ug'{ k/]df jf sd d"Nodf
laqmL ug'{ kg]{ ePdf k|df0f ;lxt To:tf] cj:yf ePsf] ldltn] tL; lbgleq To:tf]
j:t'df lt/]sf] s/ s6[L
ug{sf] nflu cfGtl/s /fh:j sfof{nodf lgj]bg lbg' kg]{5
.
-@_ pklgod -!_ adf]lhd k/]sf] lgj]bgdf 5fgljg ubf{ xfgL gf]S;fgL ePsf] b]lvPdf
s/ clws[tn] To:tf] xfgL gf]S;fgL ePsf] j:t'df lt/]sf] s/ s6[L ug{ lbg ;Sg] 5 .
t/ aLdf u/LPsf] j:t'sf] xsdf Ifltk"lt{ k|fKt u/]sf] xb;Dd x'g] /sd s/bftf :jo+n]
s6[[L ug{ ;Sg] 5 .
s/ s6
s/of]Uo sf/f]jf/ ug]{ s'g} JolQmn] sf/f]jf/sf] k|of]hgsf nflu vl/b u/]sf] s'g} s/of]Uo
j:t'df lt/]sf] s/ vl/b ubf{s} ;dodf s/ sL lnO{ ;s]sf] x'G5 . s/ sL lnP kZrft
To:tf] j:t' pko'{Qm dWo] s'g} sf/0fn] gf]S;fg eO{ sf/f]jf/df k|of]u x'g g;Sg] eO{
df}Hbftaf6 sf ug'{ k/]df jf sd d"Nodf laqmL ug'{ k/]df ;f] j:t'df sL ul/Psf] s/n]
dfGotf kfpg To:tf] JolQmn] ;f]sf] k|df0f ;lxt To:tf] cj:yf cfPsf] ldltn] #)
lbgleq To:tf] j:t'df lt/]sf] s/ sL lng cfGtl/s /fh:j sfof{nodf lgj]bg lbg' kg]{5
. o;/L kg{ cfPsf] lgj]bgsf] ;DaGwdf 5fgljg ubf{ xfgL gf]S;fgL ePsf] b]lvPdf s/
clws[tn] To:tf] xfgL gf]S;fgL ePsf] j:t'df lt/]sf] s/ sL ug{ lbg ;Sg] Joj:yf
/x]sf] 5 . t/ aLdf ul/Psf] j:t'sf] xsdf ;DalGwt ljdf sDkgLaf6 k|fKt Ifltk"lt{
j/fj/sf] /sdsf] xb;Ddsf] gf]S;fgLdf gf]S;fgL x'g] JolQm :jo+n] s/ sL ug{ kfpg] 5
.
129

130

kl/R5]b *
s/ ljj/0f tyf s/ bflvnf
d"No clea[l4 s/ P]g, @)%@ sf] bkmf % n] o; P]gsf] cg';"lr ! df pNn]v ePsf a:t'
tyf ;]jf afx]s g]kfne/ cfk"lt{ ePsf, g]kfn leq cfoft ePsf / g]kfnaf6 cGo
d'n'sdf lgof{t ePsf ;a} a:t' tyf ;]jfdf d"No clea[l4 s/ nfUg] / To;/L s/
nufpbf s/nfUg] d"Nodf s/ nfUg] Aoa:yf /x]sf] 5 . pk/f]Qm cg';f/ s/nfUg] sf/f]jf/
ug]{ k|To]s AolQm / P]gn] btf{ x'g'kg]{ egL tf]s]sf cGo AolQmn] P]gsf] bkmf !) jf bkmf
!)s= adf]lhd cfkm\gf] sf/f]jf/ btf{ u/fpg' kb{5 . P]gsf] pQm Aoa:yf adf]lhd btf{
ePsf] k|To]s AolQmn] s/ nfUg] a:t' tyf ;]jfsf] cfk"lt{ jf laqmL ubf{ P]gsf] bkmf * sf]
pkbkmf -!_ adf]lhd s/nfUg] d"Nodf s/ lgwf{/0f / c;'n pk/ ug'{kb{5 . s/sf] lgwf{/0f
/ c;'n pk/ ug]{ ;DaGwdf P]gsf] bkmf * sf] pkbkmf -!_ df lgDg Aoj:yf /x]sf] 5 M
bkmf **-!_ M btf{ ePsf] JolQmn] of] P]g / o; P]g cGtu{t ag]sf] lgod adf]lhd s/
nfUg] d"Nodf s/ lgwf{/0f / c;'n pk/ ug'{ kg]{5 .
P]gsf] pQm Aoa:yf adf]lhd d"No clea[l4 s/df btf{ ePsf] JolQmn] P]gsf] cg';"rL !
df pNn]v ePsf s/ 5'6 x'g] a:t' tyf ;]jf tyf cg';"lr @ adf]lhd ;"Go b/n] s/
nfUg] a:t' tyf ;]jf afx]s cGo s'g} klg a:t' tyf ;]jf laqmL ubf{ s/ nfUg] d"Nodf s/
nufO{ c;'n pk/ ug'{kg]{ kb{5 . c;'n ug'{kg]{ s/ eGgfn] s/nfUg] d"Nosf] !# k|ltztn]
x'g] /sdnfO hgfp5 . s'g} s/of]Uo a:t'sf] s/nfUg] d"No eGgfn] cfk"lt{stf{n] s/of]Uo
a:t' k|fKt ubf{, cfoft ubf{ jf pTkfbg ubf{ Aoxf]/]sf jf e"QmfgL u/]sf d"No clea[l4 s/
afx]ssf ;Dk"0f{ /sddf lghsf] ;f] sf/f]jf/af6 ePsf] gfkm ;d]t hf]l8 x'g cfpg]
/sdnfO hgfpg] Aoa:yf P]gsf] bkmf !@ n] u/]sf] 5 . h; cg';f/ laqm]tfn] qm]tfaf6
k|fKt ug]{ d"No clea[l4 s/ afx]ssf] ;Dk"0f{ /sdnfO sf/f]jf/ d"No jf s/nfUg] d"No
dflgG5 / ;f]lx d"Nodf btf{ ePsf] AolQmn] s/ lgwf{/0f u/L s.of]Uo a:t' jf ;]jfsf]
qm]tfaf6 c;'n pk/ ug'{kb{5 . d"No clea[l4 s/ c;'n pk/ ug]{ clwsf/ g]kfn
131

;/sf/sf] ePklg P]gn] btf{ ePsf AolQmnfO{ g]kfn ;/sf/sf] tkm{af6 s/ lgwf{/0f /
c;'n pk/ ug]{ clwsf/ k|bfg u/L plgx?nfO s/ lgwf{/0f / c;'n pk/ ug]{ k|of]hgsf
nflu ;/sf/sf] Ph]G6 jf k|ltlglwsf] ?kdf l:jsf/ u/]sf] 5 .
s'g}klg btf{ ePsf] AolQmn] P]gsf] pQm Aoa:yf adf]lhd c;'n pk/ u/]sf] s/ ;f]
AolQmsf] cfo geO g]kfn ;/sf/sf] s/ /fh:j x'g] x'+bf To;/L c;'n u/]sf] s/ c;'n
ug]{ AolQmn] g]kfn ;/sf/sf] /fh:jdf hDdf ug'{kb{5 . t/ P]gn] s'g} btf{ ePsf] AolQmn]
s/of]Uo sf/f]jf/sf] k|of]hgsf nflu u/]sf] s/of]Uo a:t' jf ;]jfsf] v/Lbdf lt/]sf] s/
lghn] laqmLdf ;+sng u/]sf] s/df s6[L ug{ kfpg] Aoa:yf u/]sf] x'+bf s/of]Uo v/Lb
/x]sf] AolQmn] laqmLdf ;+sng u/]sf] ;Dk"0f{ s/ ;/sf/nfO a'emfpg' kb}{g . o:tf]
cj:yfdf ;f] AolQmn] laqmLdf ;+sng u/]sf] s/ dWo] v/Lbdf lt/]sf] s/ eGbf a9L
;+sng u/]sf] xb;Ddsf] /sddfq a'emfpg' kb{5 . s'g} AolQmsf] laqmLdf ;+sng u/]sf]
s/ eGbf v/Lbdf lt/]sf] s/ a9L ePdf To;/L a9L ePsf] /sd ldnfg geP;Dd ;f]
AolQmn] s/ a'emfO /xg' kb}{g .
btf{ ePsf] x/]s AolQmn] s/ nfUg] sf/f]jf/sf k|of]hgsf nflu u/]sf] s/of]Uo jf s/
5'6sf] v/Lbsf] lahs k|fKt ug'{ / cfkm\gf] s/ nfUg] tyf s/ 5'6sf] laqmLsf] nflu s/
lahs hf/L ug'{kb{5 . o;/L k|fKt ul/Psf v/Lb lahssf] clen]v v/Lb vftfdf, hf/L
ul/Psf s/ lahssf] clen]v laqmL vftfdf / v/Lbdf lt/]sf] / laqmLdf ;+sng u/]sf]
s/sf] clen]v s/ n]vf vftfdf cBfjlws ?kdf /fVg' kb{5 . btf{ ePsf] k|To]s AolQmn]
o;/L /flvPsf clen]vsf] cfwf/df lghsf xsdf s/ clws[tn] lgwf{/0f u/]sf] x/]s s/
cjlwsf] s/of]Uo / s/ 5'6sf] laqmL, s/of]Uo / s/ 5'6sf] v/Lb, laqmLdf ;+sng u/]sf]
s/, v/Lbdf lt/]sf] s/, laut cjlwsf] ldnfg ug{ af+sL s/, a9L bflvnf ePsf] jf
bflvnf ug{ af+sL s/ k|i6 b]lvg] u/L lgodfjnLsf] cg';"lr !) df pNn]lvt 9f+rfdf s/
ljj/0f k]z ug'{kg]{ Aoa:yf P]gn] u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf !* df b]xfo
adf]lhdsf] Aoa:yf /x]sf] 5 .
bkmf !* M -!_ s/bftfn] k|To]s dlxgf cfkm"n] a'emfpg' kg]{ s/ /sd :jo+ lgwf{/0f u/L
;f] dlxgf ;dfKt ePsf] kRrL; lbgleq s/ clws[t ;dIf jf x'nfsaf6 /lhi6L u/L
132

tf]lsP adf]lhd s/ ljj/0f k]z ug'{ kg]{5 . o:tf] ljj/0f ;f] dlxgfdf s/ nfUg] sf/f]jf/
u/]sf] jf gu/]sf] h] ;'s} eP tfklg k]z ug'{ kg]{5 .
-!s_ M pkbkmfpkbkmf-!_ df h'g;'s} s'/f n]lvPsf] ePtfklg cfGtl/s /fh:j sfof{no gePsf
lhNnfsf s/bftfn] cfk'mn] s/ ljj/0f a'emfpg' kg]{ dlxgfsf] kGw| ut]leq ;f]xL lhNnfsf]
sf]if tyf n]vf lgoGqs sfof{nodf
odf a'emfpg' kg]{

s/ /sd / s/ ljj/0f k]z ug{

;Sg]5 . o;/L k|fKt x'g cfPsf] s/ ljj/0f tyf s/ e'QmfgLsf] ljj/0f sf]if tyf n]vf
lgoGqs sfof{non] ;ft lbgleq ;DalGwt cfGtl/s /fh:j sfof{nodf k7fpg' kg]{5 .
-!v_ M pkbkmf -!_ adf]lhd ljj/0f k]z ug]{ / k7fpg] sfo{ljlw ljefun] lgwf{/0f ug{
;Sg]5 .
-@_ M pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg tf]lsP adf]lhdsf s/bftfn] Ps
dlxgf eGbf sd jf a9L cjlwsf] s/ ljj/0f k]z ug{ ;Sg]5 .
o;}u/L btf{ ePsf] AolQmn] k]z ug'{kg]{ s/ ljj/0fsf ;DaGwdf lgodfjnLsf] lgod @^,
lgod @& / lgod @* df b]xfosf] Aoa:yf /x]sf] 5 .

;Dat\\ cg';f/sf] Ps dxLgfsf] s/ cjlwsf]

lgod @^ -!_ Mbtf{ ePsf] JolQmn] ljqmd ;Dat
s/ ljj/0f ;f] cjlw ;dfKt ePsf] ldltn] kRrL; lbgleq
cg';"rLL!) adf]lhdsf] 9fFrfdf ;DalGwt s/ clws[t ;dIf k]z ug'{ kg]{5 .
t/ cl3Nnf] afx| dlxgfleq aL; nfv ?k}ofF eGbf a9L Ps s/f]8 ?k}ofF;Dd
jflif{s sf/f]af/ ePsf s/bftfn] >fj0f, cflZjg, dfu{, df3, r}t / h]i7 dlxgfsf]
kRrL; ut]leq ;DalGwt s/ clws[t ;dIf s/ ljj/0f k]z ug'{ kg]{5 .
-@_ Mpklgod -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg s'g} btf{ ePs
ePsf]f] JolQmn] cfkm
cfkm\gf]
\gf]
;6\6f
\ 6f
n]vf sDKo"6/ k|0ffnLdf /fv]sf] sf/0fn] pklgod -!_ df plNnlvt s/ cjlwsf] ;6
5'6}[ s/ cjlw sfod ul/kfpg s/ clws[t ;dIf lgj]bg lbPdf s/ clws[tn] hfFr
a'em u/L pko'Qm b]v]df To:tf] btf{ ePsf] JolQmsf] xsdf cfjZostf cg'?k 5'6[} s/
cjlw sfod ul/lbg ;Sg]5 .
133

-#_ M P]gsf] bkmf ( adf]lhd :j]R5fn] btf{ u/]sf s/bftfsf] aflif{s sf/f]jf/ jL; nfv
?k}ofF ;Dd ePdf To:tf s/bftfn] >fj0f, dfu{ / r}t dlxgfsf] kRrL;
ut]leq
;DjlGwt s/ clws[t ;dIf s/ ljj/0f k]z ug'{ kg]{5 .
-#s_ M xf]6n tyf ko{6g Joj;fo
Joj;foLn]
Ln] rfx]df ljefun] ljj/0f k]z ug]{ s/ cjlw b'O{
dlxgf sfod ug{ ;Sg]5 .
-$_ M o;/L Ps dxLgfeGbf 36L jf a9L s/ cjlw sfod ul/Psf] btf{ ePsf] JolQmn]
;f] cjlwsf] s/ ljj/0f ;f] cjlw ;dfKt ePsf] ldltn] kRrL; lbgleq cg';"rL
L!)
adf]lhdsf] 9fFrfdf s/ clws[t ;dIf k]z ug'{ kg]{5 .
-%_ M klxnf] k6s s/ ljj/0f k]z ubf{ btf{ ePsf] JolQmn] s/ cjlwsf] afFsL cjlwnfO{
s/ cjlw dfgL ;f]xL cjlwsf] s/ ljj/0f k]z ug'{ kg]{5 . lgod @& M btf{ ePsf]
JolQmsf] d[To' x'g uPdf jf lgh s/ ljj/0f k]z ug{ zf/Ll/s jf dfgl;s ?kdf c;Ifd
ePdf llghsf]
ghsf] d[To' ePsf] jf lgh zf/Ll/s jf
dfgl;s ?kdf c;Ifd ePsf]
cl3Nnf] lbg;Ddsf] cjlw;Dd lghn] j:t' jf ;]jfsf] cfk"lt{ u/]sf] cjlw dfgL s/
clws[tn] ;f] cjlwsf] s/ ljj/0f lghsf] xsjfnf jf sfg"gL k|ltlglwnfO{ k]z ug{
nufpg ;Sg]5 .
lgod @* M b]xfosf] cj:yfdf b]xfosf JolQmn] PSn} jf ;+o'Qm ?kdf s/ ljj/0f k]z
ug'{ kg]{5M
-s_ s'g} s/bftf s/ ljj/0f k]z ug{ c;Ifd ePdf jf lghsf] d[To'
xsjfnf jf ;+/Ifsn],

ePdf lghsf]

-v_ s/bftf sfg"gL JolQm ePdf To:tf] s/bftfsf] tkm{af6 s'g} ;+rfns,
ss
] f] s'g} sd{rf/Ln],
k|d'v jf Joj:yfkgn] tf]s]
-u_ s/bftf sfg"gL JolQm ePdf / To:tf] sfg"gL JolQm vf/]h jf
lnlSj8]6/n],

134

sfo{sf/L

lj36g ePdf

-3_ dfly pNn]v ePsf] cj:yf afx]s cGo cj:yfdf s/ clws[tn]

s/bftf;+u ;/f]sf/ /fVg] JolQmn] .

tf]s]sf]

P]g tyf lgodfjnLn] s/ nfUg] sf/f]jf/ ug]{ btf{ ePsf] AolQmn] cfkm\gf] sf/f]jf/sf]
n]vfhf]vf u/L k]z ug'{kg]{ s/ ljj/0fsf ;DaGwdf u/]sf d'n Aoa:yfx?sf ;DaGwdf
tnsf cg'R5]bx?df rrf{ ul/Psf] 5 .

*=! s/ ljj/0fM
btf{ ePsf] AolQmn] lghsf nflu s/ clws[tn] lgwf{/0f u/]sf] k|To]s s/ cjlwsf] nflu
s/ ljj/0f k]z ug'{kb{5 . o:tf] ljj/0f tf]lsPsf] s/ cjlwdf s/of]Uo v/Lb laqmL jf
sf/f]jf/ eP jf geP h] ePklg k]z ug'{kb{5 . s/ ljj/0f lgodfjnLsf] cg';"lr !)
adf]lhdsf] 9f+rfdf x'g'kb{5 . s/ ljj/0fsf] 9f+rfdf pNn]v ePsf ;a} dxnx? ;lx
?kdf eg'{ kb{5 . 9f+rfdf pNn]v ePsf] s'g} dxn eg'{kg]{ cj:yf gePdf lt dxndf c+s
n]Vg'kg]{ eP z"Go / cIf/ n]Vg' kg]{ eP u'0fg lrGx -qm;_ /fVg' kb{5 . s/ ljj/0f
s/of]Uo laqmL, s/ 5'6sf] laqmL / lgsf;L laqmLsf] /sd / laqmLdf ;+sng u/]sf] s/,
s/of]Uo / s/ 5'6sf] v/Lb / v/Lbdf lt/]sf] s/, s/of]Uo / s/ 5'6sf] k}7f/L / k}7f/Ldf
lt/]sf] s/ tf]lsPsf] dxnx?df, lautsf s'g} s/ cjlwsf] ldnfg ug{ af+sL s/ eP ;f]
s/sf] /sd ut dlxgfsf] ldnfg ug{ af+sL qm]l86 dxndf tyf s'g} sf/0fn] nflvnf
ug'{kg]{ jf s6[L kfpg] s/sf] s'g} /sd ;dfof]hg ug'{ kg]{ ePdf ljj/0fsf] cGo yk36
dxndf To;/L ;dfof]hg ug'{kg]{ /sd pNn]v ug'{kb{5 . pk/f]Qm ;a} ljj/0fx? el/;s]
kZrft ;f] s/ cjlwdf cfkm"n] a'emfpg' kg]{ s/ jf cfkm"n] a9L bflvnf u/]sf] s/ /sd
ljj/0fsf] dxn % df pNn]v ug'{kb{5 . a'emfpg' kg]{ s/ ePdf Kn; lrGx / bflvnf
u/]sf] s/ a9L eP dfOg; lrGx c+lst ug'{kb{5 . Kn; lrGxn] s/bftfn] ltg'{kg]{ s/nfO{
hgfp5 eg] dfOg; lrGxn] s/bftfn] lkmtf{ kfpg] s/ /sdnfO{ hgfp5 .

*=@ s/ cjlwM
135

;fdfGotof btf{ ePsf] x/]s AolQmsf] s/ cjlw eGgfn] laqmd ;Dat cg'zf/sf]
dlxgfnfO hgfp5 . o; cg'zf/ x/]s AolQmsf] x/]s aif{ afx|j6f s/ cjlw x'G5 / tL
k|To]s s/ cjlwsf nflu cnu cnu s/ ljj/0f bflvn ug'{kb{5 . t/, lgodfjnLsf]
lgod @^ n] :j]R5fn] btf{ u/]sf s/bftfsf] aflif{s sf/f]jf/ aL; nfv ?k}ofF ;Dd ePdf
To:tf s/bftfsf] xsdf x/]s rf/ dlxgf cyf{t x/]s rf}dfl;ssf] Ps s/ cjlw x'g]
Aoa:yf u/]sf] 5 . pQm Aoa:yf cg'zf/ >fj0f b]lv sflt{s dlxgf;Dd klxnf] s/
cjlw, dfu{b]lv kmu'g dlxgf;Dd bf]>f] s/ cjlw / r}tb]lv c;f/ dlxgf;Dd t]>f] s/
cjlw u/L hDdf tLg s/ cjlw x'g] / tL tLgj6f s/ cjlwsf] cnu cnu ljj/0f
a'empg'kb{5 . o;}u/L lgodfjnLn] xf]6n tyf ko{6g Joj;foLn] rfx]df ljefun] ljj/0f
k]z ug]{ s/ cjlw b'O{ dlxgf sfod ug{ ;Sg] Aoa:yf ;d]t u/]sf] 5 .

*=# s/ ljj/0f k]z ug'{kg]{ ;do / :yfg M

k|To]s s/bftfn] cfkm\gf nflu lgwf{l/t s/ cjlw cg'zf/ k|To]s s/ cjlwsf nflu s/
cjlw ;dfKt ePsf] @% lbgleq 7"nf s/bftf sfof{no jf ;DalGwt cfGtl/s /fh:j
sfof{no jf s/bftf ;]jf sfof{no jf sf]if tyf n]vf lgoGqs sfof{nodf k]z ug'{kb{5 .
o;/L k]z ul/g] ljj/0f cfkm} sfof{nodf pkl:yt eO{ jf x'nfsaf6 /lhli6 u/L jf
laB'tLo dfWodaf6 ;f]em} laefudf k]z ug{ ;lsg] Aoa:yf ;d]t laefun] u/]sf] 5 .
pQm Aoa:yf cg';f/ 7"nf s/bftf sfof{no jf ;DalGwt cfGtl/s /fh:j sfof{no jf
s/bftf ;]jf sfof{nodf jf laB'lto dfWodaf6 s/ ljj/0f k]z ug]{ dfl;s, l4dfl;s jf
rf}dfl;s s/ cjlw x'g]n] dlxgf, b'O{ dlxgf jf rf/ dlxgf Aoltt ePsf] @% lbg leq /
sf]if tyf n]vf lgoGqs sfof{nodf k]z ug]{ AolQmsf] xsd To:tf] s/ cjlw ;dfKt
ePsf] !% lbg leq k]z ul/;Sg' kb{5 .

*=$ s/sf] e'QmfgL M

btf{ ePsf] AolQmn] k|To]s s/ cjlwdf cfkm"n] a'emfpg'kg]{ s/bfloTj :jo+ lgwf{/0f u/L
;f] s/ cjlw ;dfKt ePsf] kRrL; lbgleq s/ clws[t ;dIf s/ ljj/0fsf ;fydf s/
a'emfpg'kb{5 . t/ s/ ljj/0f k]z u/]s]f jvtdf s/sf] e'QmfgL ug'{ k5{ eGg] 5}g .
136

ljj/0f k]z u/]s]f ldlt / s/sf] e'QmfgL u/]sf] ldlt cnu cnu klg x'g ;S5 . s/
ljj/0fdfkm{t l;h{gf ul/Psf] s/bfloTj s/ cjlw ;dfKt ePsf] @% lbgleq bflvnf
gu/]df pQm s/bfloTj aSof}tfsf] ?kdf kl/0ft x'G5 . pQm Dofbleq a'emfpg' kg]{ s/
afsL /x]df aflif{s bz k|ltztn] yk b:t'/ nfUg] Aoj:yf P]gsf] bkmf !(-@_ n] u/]s]f 5
. ;fy} j'emfpg' kg]{ s/ Dofb gf3]sf] ldlt b]lv jflif{s !% k|ltztsf b/n] Aofh nfUg]
Aoj:yf P]gsf] bkmf @^ n] u/]s]f 5 . Aofhsf] u0fgf dfl;s?kdf ul/g] Joj:yf /x]sf]n]
s/ a'emfpg] Dofb @% ut]kZrft\ cyf{t @^ ut]b]lv k|lt dlxgf !=@% k|ltztn] Aofh
cfslif{t x'G5 .
s/sf] e'QmfgL gub, r]s jf 8|fkm6 h'g;'s} dfWodaf6 klg ug{ ;lsG5 . j}+sn] e'QmfgL
ug]{ k|Tofe'lt lbPsf] u'8 km/ k]d]06 r]s (good for payment cheque) dfkm{t
sfof{nodf a'emfPsf] ldltnfO{ s/ e'QmfgL ePsf] ldlt dflgg] Aoj:yf bkmf !(-&_ n]
u/]sf] 5 . ;fwf/0f r]s / 8fkm\6af6 s/ e'QmfgL u/]df ;f] ldltnfO{ s/ e'QmfgL ePsf]
ldlt dfGg ;lsb}g . pQm r]s jf 8fkm\6af6 g]kfn ;/sf/sf] vftfdf :yfgfGt/0f ePsf]
ldltnfO{ s/ ;+sng ePsf] ldlt dflgG5 / ;f]xL ldlt adf]lhd ykb:t'/ / Aofhsf]
u0fgf x'G5 .
s/sf] e'QmfgL ;DaGwdf P]gsf] bkmf !( n] lgDg Aoj:yf u/]sf] 5 M
bkmf !(!(-!_ M s/bftfn] k|To]s s/ cjlwsf]] s/ ;f] cjlw ;dfKt ePsf] ldltn] klRr;
lbg leq a'emfpg' kg]{5 .
-@_ M s/bftfn] pkbkmf -!_ df pNn]lvt Dofbleq a'emfpg' kg]{ s/ ga'emfPdf afFsL
/x]sf] s/ /sddf jflif{s bz k|ltztsf b/n] yk b:t'/ nfUg]5 .
-#_ M ===================
-$_ M s/bftfn]
s/bftfn] cfgf] sfa' aflx/sf] kl/l:yltn] ubf{ Dofbleq s/sf] /sd a'emfpg
g;s]sf] sf/0f b]vfO{ pkbkmf -@_ adf]lhd nfUg] yk b:t'x? ldgfxf kfpg
lgj]bg u/]df / sf/0f dgfl;j b]v]df dxflgb]{zsn] To:tf] b:t'/ ldgfxf lbg
;Sg]5 .
137

-%_ M pkbkmf -@_ adf]lhdsf] yk b:t'x? / bkmf

bkmf @^ adf]lhdsf] Aofh lx;fj ubf{
a'emfpg' kg]{ s/ /sdsf] bfloTj h'g dlxgfsf] sf/f]af/af6 l;h{gf ePsf] xf] ;f]xL
dlxgfsf] s/ a'emfpg' kg]{ Dofb u'h|]sf] ldltb]lv g} u0fgf ul/g]5 .
-^_ M bkmf @) adf]lhd s/bftfsf] s/ lgwf{/0f ubf{ ;f] s/ cjlwdf lgh;+u c;'n ug'{
kg]{ s/ eGbf lghn] lkmtf{ kfpg ;Sg] s/ a9L ePsf] kfOPdf lghsf] ;f] s/
cjlwdf s/ lgwf{/0f ubf{ yk b:t'/ / Jofh c;'n ul/g]

5}g .

-&_ M pkbkmf -!_ df pNn]lvt Dofbleq s/sf] e'QmfgL a}+sn] k|Tofe"lt lbPsf] r]s -u'8
km/ k]d]G6 r]s_ af6 ;d]t ug{ ;lsg]5 . o;/L a}+sn] k|Tofe"lt lbPsf] r]s -u'8
km/ k]d]G6 r]s_ sfof{non] a'em]sf] ldltb]lv g} s/sf]

e'QmfgL

ePsf]

dflgg]5 .
-*_ M Jofh, yk b:t'/ / hl/jfgf dfly Jofh c;'n ul/g] 5}g .
s/ a'emfpg] Dofb leq s/ ga'emfPdf To; kl5 nfUg] Aofhsf] ;DaGwdf P]gsf] bkmf @^
n] u/]s]f Aoj:yf o:tf] 5 .
bkmf @^-!_ M s/ nufot o; Pg] adfl] hd ae
' mfpg' kg{] sg' } /sd Dofb leq bflvnf
g u/d
] f To:tf] Dofb gf3s
] f] ldltbl] v ae
' mfpg afs
F L /sddf Aofh nfUg5
] . To:tf] Aofh
bkmf #@ adfl] hd kg' /fjb] gsf] nflu lgjb] g lbPsf] cj:yfdf klg u0fgf ul/g5
] .
-@_ M pkbkmf -!_ sf] ko| fh
] gsf] nflu Aofhsf] b/ jflifs
{ kGw| kl| tzt xg' 5
] .
pbfx/0f *=@
dfl;s?kdf s/ ljj/0f k]z ug]{ u/L lgTo sG;g{ k|f= ln= d"No clej[l4 s/df btf{
ePsf] /x]5 . @)^& a}zfv dlxgfsf] s/ ljj/0f @)^& h]i7 @% ut] k]z u/]sf] /x]5
. pQm s/ ljj/0f adf]lhd bflvnf ug'{ kg]{ s/ jfktsf] /sd ?=!)),))) sf] u'8
km/ k]d]06 r]s klg ;f]xL ldltdf sfof{nodf a'emfPsf] /x]5 . o; cj:yfdf P]gsf]
bkmf !(-&_ adf]lhd @)^&.)@.@% nfO{ s/ e'QmfgL ePsf] ldlt dflgG5 .
dfly pNn]v ePsf] pbfx/0f adf]lhdsf] @)^& a}zfv dlxgfsf] s/ ljj/0f / pQm
138

s/ ljj/0f adf]lhdsf] s/ /sd ? !)),))) sf] u'8 km/ k]d]06 r]s klg ;f]xL
ldltdf sfof{nodf a'emfP tfklg s/bftfsf] aSof}tf l;h{gf eP5 / ;f]sf] sf/0f
cWoog ubf{ ATR df s/ bflvnf ldlt @)^& h]i7 @* ut] pNn]v ePsf] kfOP5 .
o:tf] kl/l:ylt l;h{gf

x'g;Sg] ePsfn] ;f] ;DaGwdf lgDgfg';f/ sfo{ljlw

cjnDag ug{'kb{5 M
s_

u'8 km/ k]d]06 r]s k|fKt u/] kZrft\ pQm r]snfO{ RAS Accounting
System df k|ljli6 u/L ;f]sf] clen]v /fVg] .

v_ r]s adf]lhdsf] s/ /fh:j bflvnf ug{ ef}r/ tof/ u/L ef}r/ tyf pQm u'8
km/ k]d]06 r]s a}+sdf a'emfpg] .
u_ pQm r]s sn]S;g eO{ g]kfn ;/sf/sf] /fh:j vftfdf /sd @)^& h]i7 @*
ut] ePsf] /x]5 eg] ef}r/df ;f]xL ldlt pNn]v ul/Psf] x'G5 . a}+saf6
ljB'tLo dfWodaf6 k|fKt bflvnf ljj/0fnfO{ cWoog u/L RAS Accounting
System df kf]i6 ubf{ ljz]if Wofg lbg' kg]{ / pQm u'8 km/ k]d]06 r]s h'g

ldltdf k|fKt ePsf] xf] ;f]xL ldlt pNn]v u/L kf]i6 ug]{ .
3_ olb ef}r/df pNn]v ePsf] ldlt @)^& h]i7 @* ut]nfO{ cfwf/ dfgL kf]i6
ul/Psf] v08df sDKo'6/ k|0ffnLaf6 s/bftfnfO{ ykb:t'/ tyf Aofh nfU5 .
s/bftfn] tf]lsPsf] ldltleq u'8 km/ k]d]06 a'emfPsf] cj:yfdf klg cltl/Qm
bfloTj l;h{gf x'g uO{ cgfjZos aSof}tf l;h{gf x'G5 .
_ dfly -3_ adf]lhdsf] cj:yf l;h{gf ePsf] cj:yfdf cfjZos k|df0f ;+sng

u/L PDCR adf]lhd bflvnf ldlt ;+zf]wg u/L cgfjZos aSof}tfsf] lx;fa
ldnfg ug'{ kg]{5 .

139

s/bftfn] tf]lsPsf] ldlt -cyf{t\ @% ut]eGbf klxn]_ df s/ ljj/0f / s/ /sd ;fwf/0f

r]s jf 8fkm\6af6 s/ e'QmfgL u/]sf] 5 t/ pQm r]s jf 8fkm\6 l9nf] sn]S;g eO{ @%
ut]kZrft\ /fh:j vftfdf hDdf x'g uPdf ;f]sf] sf/0fn] l;h{gf x'g] ykb:t'/ tyf
Aofhsf] ef/ s/bftfn] g} axg ug'{ kg]{5 .
pbfx/0f g+= *=#
dflysf] pbfx/0fdf pNn]v eP adf]lhdsf] s/ ljj/0f / s/ /sd ?=!)),)))
Psfp06k]oL r]sdfkm{t tf]lsPsf] ldltdf ;DalGwt sfof{nodf a'emfPsf] /x]5 . r]s
k|fKt eP kZrft\ sfof{non] ef}r/ tof/ u/L ;f]sf] ;fydf r]s sn]S;gsf] nflu
a+}sdf k7fPsf] /x]5 . pQm r]s sn]S;g @)^& h]i7 #) ut] ePsf] /x]5 . o:tf]
cj:yfdf RAS Accounting System df @)^& h]i7 #) ut] hlgg] u/L kf]i6 ul/g]
x'+bf sDKo'6/ k|0ffnLdf l;h{gf x'g] ykb:t'/ tyf Aofhsf] ef/ s/bftfn] axg ug'{kb{5
. lsgsL s/bftfn] u'8 km/ k]d]06 r]s geO{ ;fwf/0f Psfp06k]oL r]s /x]sf] x'+bf
o:tf] r]s k]z u/]sf] ldltnfO{ bflvnf ePsf] ldlt dfGg ;lsb}g . h'g lbg /fh:j
zLif{sdf hDdf x'G5 ;f]xL lbgnfO{ k|fKt ldlt dflgG5 .

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

slxn]sf+xL sfa' aflx/sf] kl/l:ylt ;[hgf eO{ s/bftfn] tf]lsPsf] ;dodf s/ a'emfpg
c;dy{ x'G5g\ . sfa' aflx/sf] kl/l:ylt s] s:tf] kl/j]zdf s;/L ;[hgf ePsf] xf] eGg]
ljifodf s/bftfn] ;f] sf] k'i6ofO{ x'g] k|ofKt cfwf/ k]z ug{'k5{ . s/bftfn] sfa' aflx/sf]
kl/l:ylt bzf{O{ lgj]bg k]z u/]df / Joxf]/f j:t'ut / oyfy{ ePsf] k'li6 ePdf
dxflgb]{zsn] ykb:t'/ ldgfxf lbg ;Sg] Joj:yf /x]sf] 5 . sfa' aflx/sf] kl/l:ylt
eGgfn] s:tf] kl/l:ylt xf], ;f] ePsf] slt lbgleq lgj]bg ul/;Sg' kg{] xf] / To;sf]
l;kmfl/z s;n] ug{] eGg] ;DaGwdf lgodfjnLsf] lgod #% n] :ki6 u/]sf] 5 .
lgodfjnLsf] lgdo #% n] u/]sf] Joj:yf o:tf] 5 M

140

#%--!_ M P]gsf] bkmf !( sf] pkbkmf -$_ sf] k|of]hgsf] nflu b]xfosf] cj:yfnfO{
lgod #%
sfa" aflx/sf] kl/l:ylt dflgg]5 M
-s_ s/ a'emfpg' kg]{ JolQm la/fdL k/L czQm ePdf lgsf]
lbg;Dd,

ePsf] lldltn]
dltn] ;ft

-v_ s/ a'emfpg' kg]{ JolQmn] lqmof a:g' k/]df lqmof ;dfKt

lbg;Dd,

ePsf] ldltn] ;ft

-u_ s/ a'emfpg' kg]{ :jf:gL dflg; ;'Ts]/L ePdf ;'Ts]/L ePsf] ldltn] k}+tL; lbg
;Dd,
-3_ s/ a'emfpg' kg]{ JolQmsf] d[To' ePdf jf af}nfPdf jf a]kQf ePdf To:
To:tf]
tf] ePsf]
ldltn] k}+tL; lbgleq lghsf] xsjfnf jf ;+/Ifsn] lgj]bg u/]df To:tf] lgj]bg
k|fKt ePsf] ldltn] ;ft lbg;Dd,
-_ af9L, klx/f], lxpF jf cGo To:t} sf/0faf6 af6f] aGb e} d"No clej[l4 s/
sfof{nodf cfpg g;s]sf] cj:yfdf af6f] v'n]sf] ldltn] ;ft lbg;Dd,
-r_ oftfoftsf] ;fwg k"0f{ ?kdf aGb eO{ cfpg g;Sg] cj:yf ePdf
;dfKt ePsf] ef]lnkN6 ;Dd .

To:tf]

aGb

-@_ M pklgod -!_ sf] v08 -v_, -u_ -3_ / -_ df pNn]v eP adf]lhd sfa" aflx/sf]
kl/l:ylt k/L yk Dofb dfUg' k/]df ;DalGwt ufpF ljsf; ;ldlt jf
l;kmfl/z
gu/kflnsfsf] l;km
fl/z ;d]t k]z ug'{ kg]{5 .
-#_ M pklgod -!_ sf] v08 -r_ df pNn]v eP adf]lhdsf] cj:yf k/L yk Dofb dfUg
cfpFbf h'g 7fpFdf oftfoftsf] ;fwg aGb ePsf] xf] ;f] 7fpF;+u ;DalGwt ufpF
ljsf; ;ldlt jf gu/kflnsfsf] l;kmfl/z ;d]t k]z ug'{ kg]{5 .

141

kl/R5]b (
s/ lgwf{/0f
/0f
d"No clea[l4 s/ :jo+ s/ lgwf{/0f k|0ffnLdf cfwfl/t /x]sf] 5 . k|To]s s/ cjlwsf] s/
lgwf{/0f ug]{ klxnf] st{Ao ;DalGwt s/bftfsf] xf] . d"No clea[l4 s/df btf{ ePsf]
JolQmn] k|To]s s/ cjlwsf] nflu cfkm}n] cfkm\gf] s/sf] u0fgf Pjd\ lgwf{/0f u/L s/
ljj/0f k]z ug'{kb{5 . s'g} AolQmn] e"na; jf hfgfhfg cfk\mgf] jf:tljs s/bfloTj 36\g]
u/L s/ ljj/0f k]z u/]df ;DalGwt s/ clws[tn] ;f] AolQmsf] s/ bfloTjdf ;+zf]wg
ug{ ;Sg] Aoa:yf P]gn] u/]sf] 5 . s'g} s/bftfn] cfkm"nfO{ tf]lsPsf] s/ cjlw ;dfKt
ePsf] ldltn] @% lbgleq s/ ljj/0f k]z u/L cfkm\gf] s/ bfloTjsf af/]df ;DalGwt s/
clws[tnfO{ hfgsf/L gu/fPdf s/ clws[tn] To:tf] AolQmsf] s/ bfloTj lgwf{/0f ug{
;Sg] Joj:yf klg P]gdf /x]sf] 5 . o;}u/L d"No clea[l4 s/df btf{ eO{ sf/f]af/ ug'{ kg]{
st{Ao ePsf JolQmn] btf{ geO{ s/ nfUg] sf/f]af/ u/]sf] cj:yfdf s/ clws[tn]
5fglag u/L ;f]sf] k'li6 ePdf btf{ gePsf To:tf JolQmsf] klg s/ lgwf{/0f u/L s/
c;'n ug{ ;Sg] sfg'gL Joj:yf /x]sf] 5 . o; kl/R5]bdf s/ clws[tn] s/ lgwf{/0f ug{
;Sg] cj:yf, s/ lgwf{/0fsf cfwf/, s/ lgwf{/0f ug]{ sfo{ljlw cflb kIfsf] JofVof
ul/Psf] 5 .

(=! :jod\
:jod\ s/ lgwf{/0f -s/ ljj/0f_
btf{ ePsf s/bftfn] k|To]s s/ cjlwsf] s/ lgwf{/0f u/L s/ ljj/0f k]z ug'{kb{5 .
P]gsf] bkmf !* adf]lhd k|To]s s/bftfx?n] cfkm\gf] s/ cjlw ;dfKt ePsf] ldltn] @%
lbgleq s/ ljj/0f k]z ug'{ kg]{ Joj:yf /x]sf] 5 . s/bftfn] k|To]s s/ cjlwsf]
sf/f]af/ tyf s/sf] u0fgf u/L k]z ug]{ o:tf] s/ ljj/0fnfO{ s/bftfaf6 ul/Psf] :jod\
s/ lgwf{/0f elgG5 . btf{jfn JolQmn] s/ ljj/0fdfkm{t k|To]s s/ cjlwdf cfkm"n] u/]sf]
s/of]Uo cfk"lt{df P]gsf] bkmf & sf] pkbkmf -!_ adf]lhd s/ nfUg] d"Nodf !# k|ltztsf
b/n] s/ ;+sng u/L ;f] /sdaf6 P]gsf] bkmf !& adf]lhd Joj;fo;+u ;DalGwt
142

s/of]Uo j:t' jf ;]jf vl/b ubf{ jf k|fKt ubf{ lt/]sf] s/ sL u/L af+sL x'g] /sd
bflvnf ug'{kb{5 .

(=@

s/ clws[tn] ug]{ s/ lgwf{/0f - Management Assessment__

s/bftfn] em'7f, cw'/f] jf q'l6k"0f{ s/ ljj/0f k]z u/]df jf tf]lsPsf] ;doleq s/
ljj/0f k]z gu/]df jf s/sf] /sd sd b]vfPdf jf 7Ls gb]vfPdf jf btf{ geO{
sf/f]af/ u/]df h:tf cfwf/ / sf/0f ljBdfg ePdf s/ clws[tn] s/ lgwf{/0f ug{
;Sg] Joj:yf 5 . P]gsf] bkmf @) / lgodfjnLsf] lgod @( adf]lhd b]xfosf cj:yfdf
s/ clws[tn] lgDg adf]lhd s/ lgwf{/0f ug{ ;Sg] sfg'gL Joj:yf /x]sf]] 5 M
d"No clea[l4 s/df btf{ ePsf] s/bftfn] k|To]s s/ cjlwsf] nflu k]z u/]sf] s/
ljj/0fnfO{ s/bftfaf6 ul/Psf] :jod\ s/ lgwf{/0f elgG5 . s/bftfn] Dofbleq s/
ljj/0f k]; gu/]df ;DalGwt s/ clws[tn] pQm s/ ljj/0f k]z gu/]sf] cjlwsf] nflu
s/, ykb:t'/, Aofh / hl/jfgf ;lxt s/ lgwf{/0f u/L c;'n pk/ ug'{kb{5 . P]gsf]
bkmf @) sf] pkbkmf -!_ df b]xfo adf]lhdsf] Aoa:yf /x]sf] 5

bkmf @)@)-!_ M b]xfosf

fosf s'g} cj:yfdf s/ clws[tn] s/ lgwf{/0f ug{ ;Sg]5 M
-s_ Dofbleq s/ ljj/0f k]z gu/]df,
-v_ cw'/f] jf q'6Lk"0f{ s/ ljj/0f k]z u/]df,
-u_ em7[f s/ ljj/0f k]z u/]df,
-3_ s/sf] /sd sd b]vfPsf] jf 7Ls gePsf] eGg] s/
clws[tnfO{ ljZjf; ug'{ kg]{ sf/0f ePdf,
-8=_ cfk"lt{ d"Nodf Go'g lahsLs/0f u/]sf] eGg] s/ clws[tnfO{
ljZjf; ug'{ kg]{ sf/0f ePdf,
-r_ Go'g lahsLs/0f u/L ;d"x sDkgLdf cfk"lt{ ePdf,
143

-5_ btf{ x'g' kg]{ bfloTj ePsf] JolQmn] btf{ gu/L sf/f]af/ u/]df,
-h_ lahs hf/L gu/L laqmL u/]df,
-em_ btf{ gePsf] JolQmn] s/ p7fPdf .

Pg] sf] pkoQ

{' m Joj:yf cg;
' f/ s/ clwst[ n] b]xfosf] cj:yfdf s/ lgwf/{ 0f ug{ ;Sg]
Joj:yf Pg] n] u/s
] f ] 5M

(=@=!= ljj/0f ga'emfpg] AolQmsf] nflu s/ lgwf{/0f

btf{ ePsf] s/bftfn] s/ ljj/0f kz
] ug{[' kg{] ;dodf s/ ljj/0f kz
] gu/]sf] cj:yfdf
s/ clwst[ n] s/ lgwf/{ 0f ug{ ;Sb5 . s/ clwst[ n] s/ lgwf/{ 0f ubf{ s/bftfn] ;f]
cjlwdf u/s
] f] sf/fa] f/sf] tTYo Pjd\ ;r
" gf ;+sng u/L ;fs
] f] cwf/df s/ lgwf/{ 0f
ugk{' b5
{ .
s/bftfn] u/s
] f] sf/fa] f/sf] tTYo Pjd\ ;r
" gf pknAw gePsf] cj:yfdf klg s/
kz
| f;g;dIf /xs
] f] ;r
" gfsf] cfwf/df s/ lgwf/{ 0f ug{ ;lsg] Joj:yf /xs
] f] 5 .
s/bftfn] 3fi] f0ff u/s
] f] jf cgd
' f g u/s
] f] sf/fa] f/sf] cfwf/df sDKo6' / k0| ffnLaf6}
:jrflnt tl/sfn] s/ bfloTj u0fgf ul/g] Joj:yf /xs
] f] 5 h;nfO{ sDKo'6/ P;;
] d0] 6
-CA_ elgG5 . sDKo6' / k0| ffnLaf6 s/sf] u0fgf u/L s/ lgwf/{ 0f cfbz
] s/bftfnfO{
ae
' mfOG5 . o:tf] s/ lgwf/{ 0f cfbz
] s/bftfn] ;f] s/ cjlwsf] s/ ljj/0f sfofn
{ od f
kz
] gu/;
] Dd ke
| fjsf/L xG' 5 . s/bftfn] ;f] cjlwsf] s/ ljj/0f kz
] u/d
] f ;fljssf]
sDKo6' / k0| ffnLaf6 l;lht{ s/ lgwf/{ 0f cfbz
] :jtM zG" o ke
| fjL xG' 5 .

(=@=@ cw'/f] jf q'6Lk"0f{ s/ ljj/0f k]z ug]{ JolQmsf] s/ lgwf{/0f

s'g} s/bftfn] k]z u/]sf] s/ ljj/0f e'nj; cw'/f] jf q'l6k"0f{ eO{ 36L s/ lgwf{/0f x'g
uPsf] cj:yfdf s/ clws[tn] s/ lgwf{/0f ug{ ;Sb5 . s/bftfn] dfgjLo e'n jf
ul0ftLo q'l6sf] sf/0fn] laqmL vftfdf clen]v u/]sf] eGbf 36L laqmL b]vfPdf jf
gkfpg] s/ s6[L bfjL u/]df jf cf+lzs?kdf s/ s6[L ug{ kfpg]df k'/} s/ s6[L u/]df
144

jf s/of]Uo sf/f]af/;+u c;DalGwt s/ s6[L u/]df jf ;dfg'kflts s/ s6[L ug'{ kg]{

cj:yf /x]sf] s/bftfn] ;dfg'kflts?kdf s/ s6[L gu/]df jf s/ s6[L lnPsf] j:t' jf
;]jf s/of]Uo sf/f]af/df k|of]u x'g 5f]8]sf] cj:yfdf ;f] j:t' jf ;]jf ahf/ d"Nodf
laqmL ePsf] dfgL ;f] laqmLdf s/ u0fgf u/L bflvnf gu/]df jf w/f}6Ldf lt/]sf] /sd
s6[L u/]df jf Ps jif{eGbf k'/fgf] lahsaf6 s/ s6[L bfj u/]df jf o:t} cGo s'g} sfo{
u/]df ;f] JolQmn] cw'/f] jf q'l6k"0f{ s/ ljj/0f k]z u/]sf] dflgG5 . o; cj:yfdf s/
clws[tn] To:tf] JolQmn] cw'/f] jf q'6Lk"0f{ s/ ljj/0f k]z u/]sf] sf/0fn] 36L lgwf{/0f
ePsf] s/ a/fa/sf] /sd s/ lgwf{/0f ug'{kb{5 .
o;/L s/ lgwf{/0f ubf{ 36L laqmL b]vfPsf] xsdf To;/L 36L laqmL b]vfPsf] /sddf
!# k|ltztsf b/n] x'g] /sd s/ lgwf{/0f ug'{kb{5 . To:t} gkfpg] s/ s6[L bfjL u/]df
jf cf+lzs?kdf s/ s6[L ug{ kfpg]df k'/} s/ s6[L u/]df jf s/of]Uo sf/f]af/;+u
c;DalGwt s/ s6[L u/]df To;/L gkfpg] s/ s6[L u/]sf] jf a9L s/ s6[L u/]sf] /sd
a/fa/ s/ lgwf{/0f ug'{kb{5 . s'g} s/bftfsf] s/ nfUg] / s/ gnfUg] ldl>t sf/f]af/
/x]sf] 5 / tL b'a} sf/f]af/df k|of]u ePsf s/of]Uo j:t' jf ;]jf ;dfg 5g\ eg] o;
cj:yfdf ;f] JolQmn] tL j:t' jf ;]jf vl/b ubf{ lt/]sf] s/dWo] tL j:t' jf ;]jf
s/of]Uo sf/f]af/df k|of]u ePsf] cg'kftdf s/ s6[L ug'{kb{5 h;nfO{ ;dfg'kflts s/
s6[L elgG5 . o;/L ;dfg'kflts s/ s6[L ug'{ kg]{ cj:yf /x]sf] s/bftfn]
;dfg'kflts?kdf s/ s6[L gu/]df To;/L ;dfg'kflts?kdf s/ s6[L ubf{ s/ s6[L
gkfpg] xb;Ddsf] /sd a/fa/ s/ lgwf{/0f ug'{kb{5 . s/ s6[L lnPsf] j:t' jf ;]jf
s/of]Uo sf/f]af/df k|of]u x'g 5f]8]sf] cj:yfdf ;f] j:t' jf ;]jf ahf/ d"Nodf laqmL
ePsf] dfgL ;f] laqmLdf s/ u0fgf u/L bflvnf gu/]df ;f] laqmL /sdsf] !# k|ltztn]
x'g] /sd s/ lgwf{/0f ug'{kb{5 . o;}u/L w/f}6Ldf lt/]sf] s/ s6[L u/]df jf Ps jif{eGbf
k'/fgf] lahsaf6 s/ s6[L bfjL u/]df To;/L s/ s6[L u/]sf] /sd a/fa/ s/ lgwf{/0f
ug'{kb{5 .

(=@=# em'7f s/ ljj/0f k]z ug]{ JolQmsf] s/ lgwf{/0f

145

s'g} s/bftfn] hfgLhfgL em'7f s/ ljj/0f k]z u/L 36L s/ lgwf{/0f x'g uPsf]
cj:yfdf s/ clws[tn] s/ lgwf{/0f ug{ ;Sb5 . s/bftfn] dfgjLo e'n jf ul0ftLo
q'l6af6 geO{ hfgLhfgL s/ sd ltg]{ jf 5Ng] lgotn] laqmL sf/f]af/ gb]vfPdf jf sd
b]vfPdf jf s/ s6[L ug]{ k|df0f jf cfwf/ a]u/ s/ s6[L bfjL u/]df jf em'7f lan
lahs jf sfuhftaf6 s/ s6[L u/]df jf lgotj; Pp6} lahsaf6 PseGbf a9L k6s
s/ s6[L u/]df jf a:t' jf ;]jf cfk"lt{ gu/L lahs dfq hf/L u/]df jf s/ bfloTj
sd ug]{ p2]Zo /fvL s'g} of]hgf jf k|aGw u/]df To:tf] JolQmn] em'7f s/ ljj/0f k]z
u/]sf] dflgG5 . o; cj:yfdf s/ clws[tn] To:tf] JolQmn] em'7f s/ ljj/0f k]z u/]sf]
sf/0fn] 36L lgwf{/0f ePsf] s/ a/fa/sf] /sd s/ lgwf{/0f ug'{kb{5 .
o;/L s/ lgwf{/0f ubf{ laqmL gb]vfPsf] jf 36L laqmL b]vfPsf] xsdf To;/L laqmL
gb]vfPsf] jf 36L laqmL b]vfPsf] /sddf !# k|ltztsf b/n] x'g] /sd s/ lgwf{/0f
ug'{kb{5 . To:t} s/ s6[L ug]{ k|df0f jf cfwf/ a]u/ s/ s6[L bfjL u/]df jf em'7f lan
lahs jf sfuhftaf6 s/ s6[L u/]df jf lgotj; Pp6} lahsaf6 PseGbf a9L k6s
s/ s6[L u/]df To;/L gkfpg] s/ s6[L u/]sf] /sd a/fa/ s/ lgwf{/0f ug'{kb{5 .

(=@=$ s/sf] /sd sd b]b]vfPsf] jf 7Ls gePsf] eGg] s/ clws[tnfO{ ljZjf; ug'{
kg]{ sf/0f ePsf] cj:yfdf s/ lgwf{/0f
s'g} s/bftfn] s'g} sfo{ u/L jf gu/L cfkm\gf] s/ bfloTj sd u/]sf] k'li6 x'g] s'g}
cj:yf jf k|df0f ljBdfg /x]sf] cj:yfdf k|fKt k|df0fsf] cfwf/df s/ clws[tn] s/
lgwf{/0f ug{ ;Sb5 . o;/L s/ lgwf{/0f ubf{ To:tf] s/bftfn] sd u/]sf] s/ bfloTjsf]
xb;Ddsf] /sd s/ lgwf{/0f ug'{kb{5 .

(=@=% cfk"lt{ d"Nodf Go'g lahsLs/0f u/]sf] cj:yfdf s/ lgwf{/0f

s'g} s/bftfn] k|fdfl0fs cfwf/a]u/ s;}nfO{ k|rlnt ahf/ d"NoeGbf 36L x'g] u/L s'g}
j:t' jf ;]jf laqmL u/L Go'g lahsLs/0f u/]df To:tf] JolQmsf] Go'g lahsLs/0f u/L
laqmL ePsf] xb;Dddf s/ clws[tn] s/ lgwf{/0f ug{ ;Sb5 . o:tf] cj:yfdf s/
lgwf{/0f ubf{ To;/L Go'g lahsLs/0f ePsf] /sd lx;fa u/L ;f] /sdsf] !# k|ltztn]
146

x'g] /sd s/ lgwf{/0f ug'{kb{5 . o;}u/L s'g} s/bftfn] hf/L u/]sf] lahsdf plNnlvt
d"NoeGbf a9L d"No k|fKt u/]sf] cj:yfdf klg ;f] s/bftfn] Go'g lahsLs/0f u/]sf]
dflgG5 . o; cj:yfdf To:tf] laqmL jfkt k|fKt ePsf] /sdnfO{ ;f] j:t'sf] laqmL d"No
sfod u/L ;f] /sdsf] !# k|ltztn] x'g] /sd s/ lgwf{/0f ug{'kb{5 .

(=@=^ Go'g lahsLs/0f u/L ;d"x sDkgLdf cfk"lt{ u/]sf] cj:yfdf s/ lgwf{/0f
s'g} s/bftfn] k|fdfl0fs cfwf/ a]u/ k|rlnt ahf/ d"NoeGbf 36L x'g] u/L s'g} j:t' jf
;]jf cfkm\gf] ;d"xleqsf] s'g} sDkgLnfO{ laqmL u/L Go'g lahsLs/0f u/]df To:tf]
JolQmsf] Go'g lahsLs/0f u/L laqmL ePsf] xb;Dddf s/ clws[tn] s/ lgwf{/0f ug{
;Sb5 . o:tf] cj:yfdf s/ lgwf{/0f ubf{ To;/L Go'g lahsLs/0f ePsf] /sd lx;fa
u/L ;f] /sdsf] !# k|ltztn] x'g] /sd s/ lgwf{/0f ug'{kb{5 .

(=@=& btf{ x'g' kg]{ bfloTj ePsf] JolQmn] btf{ gu/L sf/f]af/ u/]sf] cj:yfdf s/
lgwf{/0f
P]gn] btf{ x'g' kg]{ egL tf]s]sf] JolQm / tf]lsPsf] y|];xf]N8eGbf a9Lsf] s/ nfUg]
sf/f]af/ ug]{ JolQmn] clgjfo{?kdf d"No clea[l4 s/ k|of]hgsf] nflu btf{ eO{ sf/f]af/
ug'{ kg]{ P]gn] Joj:yf u/]sf] 5 . o;/L btf{ x'g' kg]{ bfloTj ePsf JolQmn] btf{ gu/L
sf/f]af/ u/]sf] kfOPdf s/ clws[tn] s/ lgwf{/0f ug{ ;Sb5 . o:tf] cj:yfdf s/
lgwf{/0f ubf{ ;f] JolQmsf] s'n laqmLnfO{ d"No clea[l4 s/;lxtsf] laqmL dfGg'kb{5 . ;f]
laqmLnfO{ !!# n] efu u/L cfpg] leGgnfO{ !)) n] u'0fg ubf{ x'g cfpg] /sdnfO{ s/
afx]ssf] laqmL dfgL ;f]sf] !# k|ltztsf b/n] x'g] /sd s/ lgwf{/0f ug'{kb{5 . o;sf
cltl/Qm To:tf JolQmnfO{ d"No clea[l4 s/ k|of]hgsf] nflu btf{ ug{ cfb]z ;d]t
lbg'kb{5 .
pko'{Qmfg';f/ s/ lgwf{/0f ePsf] JolQm s/ lgwf{/0f ePsf] s/ cjlwdf btf{ gx'g] /
lghsf] sf/f]af/ tyf s/ lgwf{/0fsf] ;"rgf sDKo'6/ k|0ffnLdf k|ljli6 ug{ g;lsg] x'+bf
o:tf JolQmsf] s/ lgwf{/0f cfb]z hf/L ubf{ h'g h'g s/ cjlwsf] s/ lgwf{/0f x'g] xf]
tt\ tt\ s/ cjlwsf nflu s/ lgwf{/0f u/L sDKo'6/df k|ljli6 ug]{ k|of]hgsf nflu ;f]
147

JolQm btf{ ePsf] s/ cjlwdf s/ bfloTj l;h{gf ePsf] dfgL s/ lgwf{/0f cfb]z
k|ljli6 ug'{kb{5 .

(=@=* lahs hf/L gu/L laqmL u/]sf] cj:yfdf s/ lgwf{/0f

s/ lahs hf/L ug'{ gkg]{ u/L P]gn] ;'ljwf lbPsf JolQm jf lgsfoafx]s s/of]Uo
sf/f]af/ ug]{ cGo s'g} klg btf{ ePsf] JolQmn] P]gsf] bkmf !# n] u/]sf] Joj:yf
adf]lhd s/ lahs hf/L gu/L laqmL u/]df jf u}/ s/ lahs hf/L u/L laqmL u/]df jf
s'g} lahs hf/L gu/L laqmL u/]df To;/L laqmL u/]sf] s/of]Uo sf/f]af/df s/
clws[tn] s/ lgwf{/0f ug{ ;Sb5 . o;/L s/ lgwf{/0f ubf{ lahs hf/L gu/L u/]sf]
s'n laqmLnfO{ g} s/ cfwf/ jf s/afx]ssf] laqmL dfgL ;f] /sdsf] !# k|ltztn] x'g]
/sd s/ lgwf{/0f ug'{kb{5 .

(=@=( btf{ gePsf] JolQmn] s/ p7fPsf] cj:yfdf s/ lgwf{/0f

P]gsf] bkmf !% n] btf{ gePsf] JolQmn] s/ p7fpgdf aGb]h nufPsf] 5 . d"No
clea[l4 s/df btf{ gePsf] JolQmn] s/of]Uo j:t' tyf ;]jfsf] sf/f]af/ u/] tfklg s/
lahs hf/L u/L s/ ;+sng ug{ ;Sb}g . btf{ gePsf] JolQmn] hfgfhfgL jf e"nj;
j:t' tyf ;]jfsf] cfk"lt{ ubf{ qm]tfaf6 s/ ;+sng u/]sf] cj:yfdf sfg"gsf] pNn+3g
u/]sf] dflgG5 . sy+sbflrt s'g} JolQmn] btf{ geO{ s/ p7fPdf ;f] JolQmsf] s/
lgwf{/0f x'g] Joj:yf P]gsf] bkmf @) sf] pkbkmf -!_ sf] v08 -em_ n] u/]sf] 5 .
pko'{Qm Joj:yf cg';f/ s'g} s/of]Uo sf/f]af/ ug]{ t/ btf{ gePsf] JolQmn] s/
p7fPsf] cj:yfdf lghn] p7fPsf] s/ a/fa/sf] /sd s/ lgwf{/0f u/L c;'n pk/
ug'{kb{5 .
t/ :yfgLo lgsfo jf g]kfnl:yt cGt/f{li6o ;+3 ;+:yf jf lgof]u jf g]kfn ;/sf/ jf
d"No clea[l4 s/ gnfUg] j:t'sf] sf/f]af/ ug]{ ;fj{hlgs ;+:yfx?n] d"No clea[l4 s/
nfUg] j:t' jf ;]jf laqmL ubf{ laqmL d"Nodf s/ c;'n pk/ ug'{kb{5 . o; ;DaGwdf
P]gsf] bkmf !%-#_ df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
148

bkmf !%!%-#_Mpkbkmf -!_ / -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg :yfgLo lgsfo jf
g]kfnl:yt cGt/f{li6o ;+3 ;+:yf jf lgof]u jf g]kfn ;/sf/ jf d"No clea[l4 s/
gnfUg] j:t'sf] sf/f]af/ ug]{ ;fj{hlgs
lgs ;+:yfx?n] d"No clea[l4 s/ nfUg] j:t' jf ;]jf
laqmL ubf{ s/ c;'n pk/ ug'{ kg]{5 .
pko'{Qm Joj:yf cg';f/ s/ c;'n gu/]df s/ clws[tn] s/ lgwf{/0f ug{ ;Sb5 . o;/L
s/ lgwf{/0f ubf{ pQm ;+:yf jf lgsfosf] s/ nfUg] j:t' jf ;]jfsf] s'n laqmL d"Nodf
!# k|ltztn] s/ u0fgf u/L c;'n pk/ ug'{kb{5 .

(=# df}Hbft ;Dk'li6 ug{ g;Sg]sf] s/ lgwf{/0f

s'g} JolQmn] s/of]Uo sf/f]af/df k|of]u ug]{ k|of]hgsf] nflu vl/b u/]sf j:t'x?df s/
s6[L u/]sf] cj:yfdf s/ s6[L ul/Psf j:t'x?dWo] df}Hbftdf /x]sf j:t'x? s/ clws[tn]
x]g{ jf u0fgf ug{ rfx]df b]vfpg' jf u0fgf ug{ lbg'kb{5 . s'g} JolQmn] pko'{Qmfg';f/ ug{
g;s]df jf df}Hbft x]bf{ jf u0fgf ubf{ df}Hbftsf] s'g} c+z s/of]Uo sf/f]af/df k|of]u
ePsf] gkfOPdf jf df}Hbft /xg' kg]{df df}Hbft /x]sf] gkfOPdf tL j:t'x? k|rlnt ahf/
d"Nodf laqmL ePsf] dfgL s/ lgwf{/0f ug]{ Joj:yf lgodfjnLn] u/]sf] 5 . o; ;DaGwdf
lgodfjnLsf] lgod $) df b]xfosf] Joj:yf /x]sf] 5M

lgod $) -!_ s/ s6[L ul/Psf] j:t'x? :6sdf /x]sf] 5 eg] To:tf] j:t'x? s/
clws[tn] x]g{ rfx] jf u0fgf ug{ rfx]df s/bftfn] b]vfpg' jf u0fgf ug{ lbg'
lbg' kg]{5 . s/
clws[tn] To:tf j:t'x? x]bf{ jf u0fgf ubf{ To:tf] j:t'x? s/ nfUg] sf/f]af/df k|of]u
ePsf] gkfPdf jf :6sdf /xg' kg]{df :6sdf /x]sf] gkfPdf To:tf j:t'x? k|rlnt ahf/
d"Nodf laqmL ePsf] dflgg]5 .
-@_ pklgod -!_ adf]lhd laqmL ePsf j:t'x?df nfUg] s/ bflvnf ug{ ;DalGwt
s/bftfnfO{ s/ clws[tn] cfb]z lbg ;Sg]5 . To:tf] s/ /sd s/ clws[tn] tf]s]sf]
dlxgfsf] s/ ljj/0f;+u bflvnf ug'{kg]{5 .
t/ s/ clws[tsf] ljrf/df To:tf] s/ tTsfn c;'n gu/] c;'n x'g g;Sg]
cj:yf 5 eg] t'?Gt s/bftfaf6 bflvn ug{ nufpg ;Sg]5 .
149

(=$ z+sf:kb cj:yfdf ul/g] s/ lgwf{/0f M

z+sf:kb cj:yfdf ul/g] s/ lgwf{/0fsf] ;DaGwdf P]gsf] b]xfosf] Joj:yf /x]sf] 5 M
bkmf @@ M o; P]gdf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg s'g} s/bftfn] g]kfn /fHo
5f]8L hfg] jf cfkm\
\gf] ;DklQ c? s;}nfO{ x:tfGt/0f
cfkmgf]

ug{], x6fpg] jf n'sfpg]

;Defjgf eO{ s/ c;"nL x'g g;Sg] cj:yf 5 eGg] ljZjf; ug{] cfwf/ ePdf s/
clws[tn] dxflgb{]zssf] :jLs[lt lnO{ nfUg] tyf nfu]sf] s/ t'/Gt lgwf{/0f ug{ / c;"n
ug{ ;Sg]5 .
P]gsf] pko'{Qm Joj:yf cg';f/ lgoldt k|lqmofaf6 s/ ljj/0f / s/ a'emfpg] cj:yf
eGbf afx]s c;fdfGo cj:yf jf z+sf:kb cj:yf l;h{gf ePdf ;f]sf] sf/0fn] s/
r'xfj6 jf s/ 5nL x'g] ;+efjgfnfO{ /f]Sg dxflgb]{zssf] :jLs[lt lnO{ s/ clws[tn]
nfUg] tyf nfu]sf] s/ t'?Gt lgwf{/0f u/L c;'n pk/ ug{ ;Sg]5 . s/bftf g]kfn 5f8L
hfg] jf cfkm\gf] ;DklQ x:tfGt/0f ug]{ jf x6fpg] jf n'sfpg] ;Defjgf ePsf] b]lvPdf
cljnDa s/ lgwf{/0fsf] k|lqmof z'? u/L s/ lgwf{/0f ug'{kb{5 . o;/L s/ lgwf{/0f ubf{
j:t' jf ;]jf cfk"lt{df k|fKt u/]sf] jf k|fKt ug]{ /sddf lgwf{/0f ug'{kb{5 . o;/L lgwf{/0f
ul/Psf] s/ /sd pko'Qm k|lqmofx? cjnDag u/L cljnDa c;'n pk/ ug'{kb{5 .

(=% ljz]if cj:yfdf ul/g] s/ lgwf{/0f

-s_ ljb]zaf6 ;]jf k|fKt ug]{ JolQmsf] s/ lgwf{/0f -Reverse Charge System_M_M
btf{ gePsf] g]kfn aflx/sf] ;]jf k|bfosaf6 g]kfnsf] s'g} JolQmn] s/ nfUg] ;]jf k|fKt
u/]df ;f] ;]jf jfkt pQm JolQmn] ;f] ;]jf k|bfosnfO{ e'QmfgL ubf{ e'QmfgL u/]sf] d"Nodf
cfkm}n] k|rlnt b/df -xfn !# k|ltzt_ d"No clea[l4 s/ u0fgf u/L bflvnf ug'{ kg]{
Joj:yf P]gn] u/]sf] 5 . o; ;DaGwdf P]gdf b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf **-@_ M g]kfn aflx/sf] btf{ gePsf] s'g} JolQmaf6 ;]jf k|fKt ug]{ btf{ ePsf] jf
btf{ gePsf] JolQmn] of] P]g / of] P]g cGtu{t ag]sf] lgod adf]lhd s/ nfUg] d"Nodf
e'QmfgLsf avt s/ lgwf{/0f / c;'n pk/ ug'{ kg]{5 .
150

pko'{Qm Joj:yf cg';f/ btf{ gePsf] s'g} g]kfn aflx/sf] JolQmn] g]kfnl:yt JolQmnfO{
s/ nfUg] ;]jf cfk"lt{ u/]sf] cj:yfdf ;f] ;]jf jfkt g]kfndf btf{ ePsf] jf gePsf]
JolQmn] e'QmfgL ubf{ e'QmfgL d"Nosf] !# k|ltztn] x'g] /sd u0fgf u/L bflvnf ug'{kb{5 .
;f] Joj:yf cg';f/ g]kfn aflx/sf] cfk"lt{stf{nfO{ e'QmfgL ubf{ s/ u0fgf gu/L e'QmfgL
u/]df s/ clws[tn] s/ lgwf{/0f u/L c;'n pk/ ug{ ;Sb5 . o;/L s/ clws[tn] s/
lgwf{/0f ubf{ e'QmfgL u/]sf] s'n /sddf !# k|ltztn] x'g] /sd s/ lgwf{/0f ug'{kb{5 .
-v_ ejg jf o:t} :yfoL ;+/rgf lgdf{0f ug]{ JolQmsf] s/ lgwf{/0f
btf{ ePsf] jf gePsf] s'g} JolQmn] Joj;flos k|of]hgsf] nflu lgdf{0f u/]sf] krf; nfv
?k}of+eGbf a9Lsf] ejg jf ckf6{d]06 jf ;lk+u sDKn]S; / ljefun] tf]s]sf o:t} k|sf/sf
cGo ;+/rgf btf{ ePsf] JolQmaf6 dfq u/fpg' kg]{ Joj:yf P]gn] u/]sf] 5 . Joj;flos
k|of]hgsf] nflu lgdf{0f x'g] ejg jf ckf6{d]06 jf ;lk+u sDKn]S; jf o:t} cGo ;+/rgf
eGgfn] :jMcfjf;Lo k|of]hg afx]s cGo s'g} klg k|sf/n] ;f] ejg jf ;+/rgfaf6 cfo
cfh{g ug]{ p2]Zon] lgdf{0f ul/Psf] ejg jf o:t} ;+/rgfnfO{ ;Demg'kb{5 . Joj;flos
k|of]hgsf] nflu lgdf{0f ul/g] o:tf ;+/rgf btf{ gePsf] JolQmaf6 lgdf{0f u/fPsf] ePdf
To:tf] lgdf{0f sfo{ btf{ ePsf] JolQmaf6 u/fP ;/x dfgL ;f] ;+/rgfsf] :jfldTj /x]sf]
JolQmnfO{ s/ lgwf{/0f u/L c;'n ug'{kb{5 . o; bkmfsf] k|of]hgsf] nflu s'g}
;+/rgfdflysf] :jfldTj eGgfn] To:tf] ;+/rgf Joj;flos k|of]hgsf nflu k|of]u ug]{
clwsf/nfO{ ;d]t ;Demg' kb{5 . o; ;DaGwdf P]gsf] bkmf *-#_df b]xfo adf]lhdsf]
Joj:yf /x]sf] 5M
bkmf **-#_M Joj;flos k|of]hgsf] nflu lgdf{0f ul/g] krf; nfv ?k}of+eGbf a9Lsf] ejg
rgf
gf btf{
jf ckf6{d]06 jf ;lk+u sDKn]S; / ljefun] tf]s]sf o:t} k|sf/sf cGo ;+/r
gePsf] JolQmaf6 lgdf{0f u/fPsf] eP tfklg To:tf] lgdf{0f btf{ ePsf] JolQmaf6 u/fP
;/x dfgL ;f] ;+/rgfsf] :jfldTj /x]sf JolQmaf6 s/ lgwf{/0f u/L c;'n pk/ ul/g]5 .

(=^ s/ lgwf{/0f ug{] cfwf/ M

151

s/ clws[tn] sf/f]af/;+u ;DalGwt tYo / k|df0fsf cfwf/df s/ lgwf{/0f ug'{kb{5 . s/

lgwf{/0f ubf{ s/ clws[tn] lng'kg]{ cfwf/sf ;DaGwdf P]gsf] bkmf @)-@_ n] lgDg Joj:yf
u/]sf] 5 M
bkmf @) -@_ M pkbkmf -!_ adf]lhd s/ lgwf{/0f ubf{ b]xfosf s'g} jf ;a} cfwf/df
s/sf] lgwf{/0f ug{ ;lsg]5 .
-s_

sf/f]jf/sf] ;a"b,

-v_

sf/f]
sf/f]jf/sf] ;DaGwdf ;DalGwt s/ clws[tn] k]z u/]sf] s/ k/LIf0f k|ltj]bg,

-u_

;dfg k|s[ltsf] sf/f]jf/df ;+nUg cGo JolQmn] a'emfPsf] s/ .

(=&= k|df0fsf] ef/ M

:jod\ s/ lgwf{/0f k|0ffnLdf s/bftfn] cfkm\gf] sf/f]af/ / s/sf] 3f]if0ff :j]lR5s
;xeflutfdf ub{5g\ eGg] dfGotfdf cfwfl/t /x]sf] 5 . s/bftfn] s/ ljj/0fdfkm{t
3f]if0ff u/]sf] sf/f]af/ cw'/f], q'l6k"0f{ / Go'g /x]sf] / o;sf] sf/0fn] sd s/ lgwf{/0f /
bflvnf ePsf] eGg] ljifodf kof{Kt cfwf/, sf/0f / k|df0f h'6fpg] cleef/f

s/

clws[tdf /xg] Joj:yf P]gn] u/]sf] 5 . k|df0fsf] ef/ ;DaGwdf P]gsf] bkmf @) sf]
pkbkmf -#_ df b]xfo adf]lhdsf] Joj:yf /x]sf] 5 M
bkmf @) -#_ M pkbkmf -@_ df h'g;'s} s'/f n]lvPsf eP tfklg pk/f]Qm adf]lhd s/sf]
lgwf{/0f ubf{ k|df0fsf] ef/ k'ofpg] cleef/f ;DalGwt s/ clws[tsf] x'g]5 .
s/ clws[tn] s/ lgwf{/0f ubf{ xr'jf tyf cg'dfgsf] cfwf/df gu/L tYo, ;a"b /
k|df0fsf cfwf/df ljlw;Ddt?kdf ug'{kb{5 . o; Joj:yf cg';f/ s/ lgwf{/0f ubf{
k|df0fsf] ef/ axg ug]{ bfloTj s/ clws[tdf /xG5 .

(=* s/ lgwf{/0f ul/;Sg' kg{] cjlw M

;fdfGotof s'g} JolQmn] 36L s/ lgwf{/0f u/]sf] cj:yf b]lvPdf lghn] s/ ljj/0f k]z
u/]sf] ldltn] rf/ jif{leq pQm JolQmsf] s/ lgwf{/0f u/L ;Sg' kg]{ Joj:yf P]gn] u/]sf]
152

5 . ;f] cjlwleq s/ lgwf{/0f gu/]df s/bftfn] k]z u/]sf] ljj/0f g} clGtd x'g] Joj:yf
;d]t P]gn] u/]sf]] 5 . o; ;DaGwdf P]gsf] bkmf @) sf] pkbkmf -$_ df lgDg Joj:yf
ul/Psf] 5 M
bkmf @) -$_ M pkbkmf -!_ adf]lhd s/ lgwf{/0f ubf{ s/ ljj/0f k]z u/]sf] ldltn] rf/
jif{leq s/ lgwf{/0f ul/;Sg' kg]{5 . ;f] cjlwleq s/ lgwf{/0f x'g g;s]df k]z ePsf]
ljj/0f g} :jtM dfGo ePsf] dflgg]5 .
P]gsf] pko'{Qm Joj:yf cg';f/ s'g} JolQmn] P]gdf plNnlvt s'g} k|fjwfgx?sf] pNn+3g
u/L 36L s/ lgwf{/0f jf bflvnf u/]sf] cj:yf b]lvPdf lghn] s/ ljj/0f k]z u/]sf]
ldltn] $ jif{leq s/ lgwf{/0f ul/;Sg' kg]{5 cGoyf lghn] k]z u/]sf] ljj/0fn] g} dfGotf
k|fKt ug]{5 .
pbfx/0f (=!
PaLl; sDkgLn] c;f/ @)^@ sf] s/ ljj/0f @)^@.)(.)* df k]z u/]sf] /x]5 . P]gsf]
bkmf @)-$_ cg';f/ s/ ljj/0f k]z u/]sf] ldltn] $ jif{sf] cjlw ldlt @)^^.)(.)& ut]
;dfKt x'G5 . pQm ldlteGbf kl5 s/ lgwf{/0f ug{ ;lsb}g . ;f] eGbf cufj} s/ lgwf{/0f
ul/;Sg' kb{5 .
s/ lgwf{/0f ul/;Sg' kg]{ cjlw u0fgf ug]{ ;DaGwdf lgodfjnLsf] lgod #& df lgDg
Joj:yf ul/Psf] 5 .

lgod #&=M P]gsf] bkmf @) sf] pkbkmf -$_ adf]lhdsf] cjlw u0fgf ubf{ s/sf]
;DaGwdf s'g} cbfntdf lgj]bg k/L :yug cfb]z hf/L ePsf] cj:yfdf ;f]sf] lg0f{o
geP ;Ddsf] cjlw s6fO{ u0fgf ul/g]5 .
lgodfjnLsf] pko'{Qm Joj:yf cg';f/ P]gsf] bkmf @)-$_ cg';f/ ;fdfGo cj:yfdf s/
ljj/0f kz
] u/s
] f] ldltn] rf/ jifl{ eq s/ lgwf/{ 0f ul/;Sg' kg{] eP tfklg ;fx] L cjlwsf]
s/sf] ;DaGwdf sg' } s/bftfsf] s'g} cbfntdf lgj]bg k/L s/ lgwf/{ 0fsf ;DaGwdf
:yug cfbz
] hf/L ePsf] ePdf ;fs
] f] lg0fo{ geP ;Ddsf] cjlw eg] pQm cjlwdf
153

u0fgf xb' g} . o; cj:yfdf cjlwsf] u0fgf ubf{ :yug cfbz

] hf/L ePsf] ldltbl] v ;f]
cfbz
] df clGtd lg0fo{ ePsf] hfgsf/L kf| Kt ePsf] ldlt;Ddsf] cjlw s6fO{ s/ lgwf/{ 0f
ug{ ;lsg] ;dofjlwsf] u0fgf ugk{' b5
{ .
pbfx/0f (=@
cg'ej gfds sDkgLn] c;f/ @)^) sf] s/ ljj/0f @)^).)$.@) df k]z u/]sf] /x]5
. ;DalGwt sfof{non]] s/ k/LIf0f u/L ldlt @)^#.)(.#) ut] ?=@% nfvsf] k|f/lDes
s/ lgwf{/0f cfb]z a'emfPsf] /x]5 . pQm cfb]z a'em]sf] lbg s/bftfn] ;jf{]Rr
cbfntdf l/6 lgj]bg lbPsf] / ;f]xL lbg ;jf]{Rr cbfntn] csf{] cfb]z geP;Ddsf]
nflu s'g} sfd sf/jfxL cufl8 ga9fpg" egL cGtl/d cfb]z hf/L ePsf] /x]5 . pQm
d'2fsf] ;DaGwdf ;jf{]Rr cbfntaf6 ldlt @)^%.)%.#) df km};nf ePsf] /x]5 . pQm
km};nfdf s/bftfn] lnPsf] lhls/ sfg"g ;Ddt gePsf] lg0f{o ePsf] /x]5 .
k|:t't s];df pQm sDkgLn] k|f/lDes s/ lgw{/0f cfb]zsf] la?4df cbfnt uPsf] /
cbfntsf] cfb]zn] sfof{non] u/]sf] k|f/lDes s/ lgwf{/0f sfg"g ;Ddt g} /x]sf]n]
clGtd s/ lgwf{/0f ug'{ kg]{ cj:yf /x]sf] 5 .
s/ lgwf{/0f ug'{ kg]{ ;fdfGo ldlt @)^$.)$.!( ut] ;dfKt x'G5 . k|f/lDes s/
lgwf{/0f u/]sf] / s/ lgwf{/0f ul/;Sg' kg]{ ;do u0fgf ubf{ ^ dlxgf !( lbg af+sL
/x]sf] 5 .
csf]{tkm{ cbfntdf larf/fwLg /x]sf] ;dosf] u0fgf ubf{ -ldlt @)^#.)(.#) b]lv
@)^%.)%.#) ;Dd_ ! jif{ * dlxgf x'G5 . cbfntdf larf/fwLg /x]sf] cjlw ! jif{ *
dlxgf eP tfklg ;f] k'/} cjlwnfO{ xbDofbsf] ?kdf a'em\g' x'+b}g . cbfntdf d'2f
ljrf/fwLg gePsf] eP s/ lgwf{/0f ug{' kg]{ cjlw hDdf ^ dlxgf !( lbg dfq af+sL
/x]sf] x'+bf k|:t't s];df cbfntaf6 km};nf sfof{nodf k|fKt ePsf] ldltn] ^ dlxgf
!( lbgleq s/ lgwf{/0f u/L ;Sg'kb{5 .
154

o;sf] cy{ s/ ljj/0f kz

] u/s
] f] ldltn] $ jifl{ eq Ps k6s dfq s/ lgwf/{ 0f xg' ] eGg]
rfx+ L xfO] g . s/ clwst[ n] Ps k6s s/ lgwf/{ 0f ul/;sk] l5 pQm s/bftfn] 36L s/
lgwf/{ 0f u/s
] f ] kd
| fl0ft ug{] yk tYo kd
| f0f kmn
] f kf/d
] f ;f] JolQmn] s/ ljj/0f kz
] u/s
] f]
rf/ jifl{ eq hlt;'s} k6s klg s/ lgwf/{ 0f ug{ ;Sb5 .
t/ s'g} JolQmn] em'7f n]vf jf sfuhft tof/ u/L jf hfn;fhL u/L 36L s/ bflvnf
u/]sf] cj:yf ePdf ljefusf] cfb]zn] h'g;'s} avt 36L ePsf] s/ lgwf{/0f u/L c;'n
pk/ ug{ ;lsg] Joj:yf P]gn] u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf @) sf] pkbkmf -$s_
df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
-$s_ M pkbkmf -$_ df hg' ;s
' } s/' f nl] vPsf] eP tfklg sg' } JolQmn] em7' f[ nv
] f jf
] f ] /x 5
] eg] hg' ;s
' } jvt
lahs jf cGo sfuhft tof/ u/L jf hfn;fhL u/L s/ 5ns
ljefun] kg' M s/ lgwf/{ 0f ug{ cfbz
] lbg ;Sg5
] .
s'g} JolQmn] em'7[f n]vf jf lahs jf cGo sfuhft tof/ u/L jf hfn;fhL u/L s/
5n]sf] /x]5 eg] lghsf] xsdf $ jif{sf] ;do ;Ldf nfu" x'b}g . s/bftfn] em'7[f n]vf jf
lahs jf cGo sfuhft tof/ u/L jf hfn;fhL u/L s/ 5n]sf] eGg] ljZjf; ug'{ kg]{
dgfl;a cfwf/ / sf/0f ePdf ;f] pNn]v u/L ;DalGwt sfof{non] ljefu ;dIf s/
lgwf{/0f ug{ cg'dlt df+u ub}{ cg'/f]w u/]df ljefun] h'g;'s} avt s/ lgwf{/0f gePsf]
JolQmsf] s/ lgwf{/0f ug{ jf s/ lgwf{/0f ePsf] JolQmsf] k'gM s/ lgwf{/0f ug{ cfb]z lbg
;Sg]5 .

( = * = h fr
+ tyf k/LIf0fsf] clwsf/M
P]gn] s/bftfnfO{ cfkm\gf] sf/f]af/sf] 3f]if0ff u/L cfkm}n] cfkm\gf] s/bfloTj lgwf{/0f ug{]
clwsf/ / bfloTj lbPsf] 5 . P]gn] lbPsf] o:tf] clwsf/ b'?kof]u u/L jf bfloTjsf]
lgjf{x gu/L s/ 5Ng] jf s/ r'xfj6 ug]{ k|a[ltnfO{ lg?T;flxt ug{, To:tf JolQmsf] s/
lgwf{/0f ug{ kfpg] clwsf/ P]gn] s/ clws[tnfO{ lbPsf] 5 . o;/L s/ lgwf{/0f ubf{ s/
clws[tn] k|df0fsf] ef/ axg ug'{ kg]{ cyf{t s/ lgwf{/0f ug'{ kg]{ cfwf/ / sf/0f k|dfl0ft
155

ug'{ kg]{ x'G5 . o; k|of]hgsf] nflu s/ clws[tn] To:tf]

JolQmsf] sf/f]af/ /

sf/f]af/;+u ;DalGwt ;a't k|df0f tyf sfuhftx?sf] k/LIf0f ug'{ cfjZos x'G5 . oxL
cfjZostfnfO{ b[li6ut u/L P]gn] s'g} s/bftfsf] s/ bfloTjsf] ;DaGwdf hf+r tyf
k/LIf0f ug]{ k|of]hgsf] nflu s/ clws[tnfO{ laleGg lsl;dsf clwsf/x? k|bfg u/]sf] 5
. o; ;DaGwdf P]gsf] bkmf @#, @#u, bkmf @#3 / bkmf #! n] u/]sf] Aoj:yf lgDgfg';f/
/x]sf 5gM
bkmf @#@#-!_M o; P]g adf]lhd btf{ ug'{ kg]{ s/bftfn] btf{ gu/L s/ nfUg] sf/f]af/ u/]sf]
5 eGg] s'/fdf ljZjf; ug'{ kg]{ dgfl;a cfwf/df s/ clws[tn] hf+ra'em ug{ ;Sg]5 .
-@_M pkbkmf -!_ adf]lhd hf+ra'em ug]{, btf{ ePsf] JolQmn] bkmf !* adf]lhd k]z u/]sf]
s/ ljj/0f hf+r ug]{ / bkmf @) adf]lhd s/ lgwf{/0f ug]{ k|of]hgsf] nflu s/
clws[tnfO{ b]xfo adf]lhdsf] clwsf/ x'g]5M
-s_ s/ bfloTj;+u ;DalGwt j:t'x?, :yfg, sfuhft, n]vf tyf clen]v hf+r
ug]{,
-v_ s/bftfsf] sf/f]af/ :yn jf o; P]g cGtu{t s;"/ dflgg] sfo{l;t ;DalGwt
k|df0fx? x'g ;Sg] ;Defjgf ePsf cGo :ynx?df vfgtnf;L lng],
-u_ cfkm\
\gf] st{Aokfngsf] l;nl;nfdf s'g} clen]v, lstfa, vftf, sfuhftx?
cfkmgf]
tof/ ug]{ jf ltgLx?df ljj/0f eg]{ JolQm;+u hfgsf/L df+u ug]{,
-3_ s/bftfsf] sf/f]af/ :yn jf ;f];+u ;DalGwt cGo :yndf /x]sf] s'g}
sfuhft, lstfa tyf clen]vnfO{ x6fpg], jf sAhf ug]{ jf cGoq n}hfg ;Sb5 .
-8=_ s/bftfsf] sf/f]af/ ;+rfng ug]
ug]{ :yfg jf cfGtl/s sfof{nodf jf cGo s'g}
:yfgdf n]vf k/LIf0f ug{ ;Sb5 .
-#_ s/ clws[tn] s/bftfsf] sf/f]af/sf] ;DaGwdf a}+s tyf ljQLo ;+:yf nufotsf
JolQm;+u s'g} s/bftfsf] ;"rgf tyf hfgsf/L df+u u/]df To:tf] ;"rgf jf hfgsf/L

156

pknAw u/fpg ;DalGwt JolQm jf ;+:yfsf] st{Ao / ;"rgf df+u ug{ ;Sg] clwsf/ s/
clws[tsf] /x]sf] 5 .
bkmf @#uM -!_M s'g} JolQmn] k|rlnt ahf/ d"NoeGbf laqmL d"No sd b]vfO{ Go'g
lahsLs/0f u/L s'g} j:t' laqmL u/]df k|rlnt sfg'gdf hg';'s} s'/f n]lvPsf] eP tfklg
To;/L Go'g lahsLs/0f u/L laqmL u/]sf]
sf] To:t} k|s[ltsf] df}Hbftdf af+sL /x]sf] j:t' s/
clws[tn] /f]Ssf /fvL Go'g lahsLs/0f u/L laqmL u/]sf] d"Nodf laefu jf cfGtl/s
/fh:j sfof{non] vl/b ug{ jf u/fpg ;Sg]5 .
-@_ pkbkmf -!_ adf]lhd laefu jf sfof{non] j:t' vl/b ubf{ jf u/fp+bf To:tf] JolQmn]
j:t'
\gf] sAhfdf lnO{ Go'g
j:t' laqmL ug{ dGh'/ gu/]df ljefu jf sfof{non] To:tf] j:t' cfkm\
cfkmgf]
lahsLs/0f u/L laqmL u/]sf] d"Nosf] cfwf/df u0fgf u/L To:tf] JolQmn] e'QmfgL lng
cfPsf] avt e'QmfgL lbg' kg]{5 .
-#_ pkbkmf -!_ / -@_ adf]lhd vl/b u/]sf] jf vl/b ug{ nufPsf] j:t' dxflgb]{zsn]
tf]s]sf] d"No tyf k|lqmof cg';f/ laqmL ug{ jf u/fpg ;lsg]5 .
bkmf @#3@#3-!_ M s'g} JolQm, kmd{ sDkgL jf ;+:yfn] s/ 5nL sf/f]af/ u/]sf] / t'?Gt} s]xL
sfo{jfxL gu/]df cleo'Qm efuL hfg] jf s;'/sf] ;a't k|df0f ufoa x'g] ;Defjgf
b]lvPdf dxflgb]zssf]
{zssf] :jLs[lt lnO{ s/ clws[tn] b]xfosf sfdx? ug{ u/fpg ;Sg]5 .
-s_ sf/f]af/:yndf l;naGbL ug{
-v_ laB'tLo pks/0f tyf ;f]sf] clen]v sAhf ug{
-u_ s;'/ u/]sf] eGg] s'/fsf] ljZjf; nfu]sf] JolQmaf6 5lnPsf] s/ a/fa/sf] /sd krf{
v8f u/L gub w/f}6L jf h]yfhdfgL df+u ug{
-3_ s/bftfsf] gfddf /x]sf] a}+s vftf # dlxgf;Ddsf] nflu /f]Ssf /fVg
t/ s/ lgwf{/0f k|lqmof k"/f gePsf] cj:yfdf dxflgb]{zssf] :jLs[ltdf yk # dlxgfsf]
nflu a}+s vftf /f]Ssf /fVg ;lsg]5 .

157

-@_ o; P]g adf]lhd s;'/sf] txlssftsf] ;DaGwdf s/ clws[tnfO{ k|rlnt

lnt sfg'g
adf]lhd k|x/LnfO{ eP ;/xsf] clwsf/ x'g]5 .
bkmf #!M o; P]gsf] k|of]hgsf] nflu s/ clws[tnfO{ ;DalGwt JolQmnfO{ lemsfpg],
aofg u/fpg], k|df0f a'em\mg]\g] / lnvtx? k]z ug{ nufpg] ;DaGwdf cbfntnfO{ eP
;/xsf] clwsf/ x'g]5 .
vfgtnf;L ug]{ sfo{ljlwsf] ;DaGwdf lgodfjnLsf] lgod %% n] u/]sf] Joj:yf
lgDgfg';f/ /x]sf] 5M

lgod %%M -!_ P]gsf] bkmf @# sf] pkbkmf -@_ sf] v08 -v_ adf]lhd vfgtnf;L lng'
kbf{ b]xfo adf]lhd ug'{ kg]{5M
-s_ h'g ljifosf] ;DaGwdf vfgtnf;L ug{ nfu]sf] xf] ;f] ljifo;+u ;DalGwt
s'g} sfuhft jf j:t' s'g} 3/ jf c? s'g} 7f+p+df km]nf kg]{ ;Defjgf 5 egL ljZjf;
ug'{ kg]{ dgfl;a dflkmssf] sf/0f ePdf / ;f] j:t' ;f] 3/ jf 7fp+sf] t'?Gt tnf;L
glnPsf] v08df k|fKt gx'g] cfz+sf ePdf jf hf+r ug{ tTsfn} cfjZos ePdf s/
clws[tn] cfkm} jf cGo sd{rf/L v6fO{ To:tf]
To:tf] 3/ jf :yfgsf] tnf;L lng jf lng
nufpg ;Sg]5 .
-v_ v08 -s_ adf]lhd tnf;L lng] 3/ jf :yndf a;f]af; ul/cfPsf jf ;f]
3/ jf :ynsf] wgL jf ;+/IfsnfO{ tnf;L lng] JolQmn] tnf;L lng vf]h]sf] sf/0f vf]nL
To:tf]
;f] s'/fsf] ;"rgf lbg' kg]{5 / ;f] adf]lhd ;"rgf kfPkl5 To
:tf] JolQmn] tnf;L lng
cfpg] JolQmnfO{ To:tf] 3/ jf :yndf k|j]z ug{ lbg' kg]{5 .
-u_ v08 -v_ adf]lhd tnf;L lng] 3/ jf 7fp+df j: jf ;+/Ifsn] tnf;L lng
cfPsf JolQmnfO{ o:tf] 3/ jf :yndf k|j]z ug{ glbPdf tnf;L lng] JolQmn] ;f] 3/ jf
x6\\g]g] ;"rgf / dgfl;a ;do lbO{
:yndf /x] a;]sf :jf:gL dflg;x?nfO{ Toxf+af6 x6
em\\ofn
ofn 9f]sf, 5]:sLgL vf]nL, tf]8L leq k;L tnf;L lng ;Sg]5
cfjZostf cg';f/ s'g} em
.
158

-3_ v08 -u_ adf]lhd tnf;L ln+bf ;DalGwt ufp+ ljsf; ;ldlt, dxf .
pkdxf . gu/kflnsfsf] slDtdf Ps hgf ;b:o jf :yfgLo b'O{ hgf
hgf JolQm jf 3/wgL
jf p;sf] Ps hgf k|ltlglw jf s'g} Ps hgf ;fIfL /fvL tnf;L lng' kg]{5 .
-8=_ v08 -3_ adf]lhd ;fIfL a:g] dflg; km]nf gk/]df jf ;fIfL a:g OGsf/
u/]df ;f]xL Joxf]/fsf] s}lkmot hgfO{ tnf;L lng] JolQmn] ;xL 5fk u/]kl5 v08 -u_ sf]
k|lqmof k"/f ePsf] dflgg]5 .
-r_ o; lgod adf]lhd tnf;L ln+bf s'g} dflg;sf] z/L/sf] tnf;L lng' k/]df
;f] ;d]t lng ;lsg]5 / tnf;L lng' kg]{ JolQm :jf:gL dflg; ePdf lghsf] tnf;L
:jf:gL dflg;af6} lng' kg]{5 .
-5_ o; lgod adf]lhd tnf;L ln+bf k|fKt ePsf dfnj:t' jf sfuhftsf]
sfuhftsf]
ljj/0f tof/ u/L tLg lbgleq ljefu ;dIf k]z ug'{ kg]{5 .

(=(= s/ lgwf{/0f k|lqmof M

s/bftfn] laqmL sf/f]af/ n'sfO{ s/bfloTj Go'g u/]sf] jf s/bftfn] P]gsf] bkmf !&
adf]lhd bfjL ug{ kfpg] s/eGbf a9L s/ s6[L bfjL u/L ltg'{ kg]{ s/bfloTj Go'g u/]sf],
jf d"No clea[l4 s/ P]g tyf lgodfjnLn] tf]s]sf] Joj:yfx?sf] pNn+3g u/]sf] kfOPdf
s/ clws[tn] s/ lgwf{/0f ub{5 . s'g} s/ cjlwdf s/bftfn] s/ ljj/0fdfkm{t 3f]if0ff
u/]sf] s/bfloTjeGbf a9L s/bfloTj l;h{gf x'g] cj:yf /x]df s/bftfn] 3f]if0ff u/]sf]
s/eGbf a9L x'g] s/ /sdnfO{ dfq s/ lgwf{/0f cfb]zdf ;dfj]z ul/G5 . s/bftfn] s/
ljj/0fdf 3f]if0ff ul/;s]sf] /sd afx]s yk /sd - Additional Value_ df dfq s/ lgwf{/0f
ul/G5 . d"No clea[l4 s/ lgwf{/0f s'n d"No -Gross Value_ df ul/b}g .
o;} u/L s/ lgwf{/0f ubf{ h'g s/ cjlwdf s/bftfn] 3f]if0ff u/]sf] sf/f]af/eGbf a9L
sf/f]af/ ePsf] k'li6 ePsf] jf h'g s/ cjlwdf kfpg' kg]{ eGbf a9L s/ s6[L bfjL u/L
s/bfloTj sd x'g] u/L s/ ljj/0f k]z u/]sf] eGg] olsg u/L ;f] s/ cjlw hgfO{ s/
lgwf{/0f ul/G5 .
159

s/ lgwf{/0f ubf{ yk l;h{gf ePsf] s/ /sdsf] cltl/Qm P]gsf] bkmf !( adf]lhd

ykb:t'/, bkmf @^ adf]lhd Aofh / bkmf @( adf]lhdsf] hl/jfgf u0fgf u/L s'n
s/bfloTj lgwf{/0f ug'{kb{5 . pkef]Qmaf6 s/ ;+sng u/L s/ 5Ng] jf r'xfj6 ug]{
p2]Zon] laqmL, vl/b jf cGo kIfdf s'g} k|aGw u/L s/bftfn] cfkm\gf] s/bfloTjnfO{ Go'g
u/]sf] k'li6 ePdf To:tf s/bftfnfO{ s/sf] cltl/Qm cTolws laQLo ef/ yk ug{
ykb:t'/,Aofh / hl/jfgfsf] Joj:yf ul/Psf] 5 . s/ lgwf{/0f ul/Psf] s/ cjlwdf
s/bftfn] ltg'{ kg]{ /sd -Output Tax_ eGbf s/ s6[L kfpg' kg]{ /sd -Input Tax_ a9L
ePdf To:tf] cj:yfnfO{ qm]l86sf] cj:yf elgG5 / o:tf] qm]l86 cj:yfdf ePsf] eP ;f]
cj:yfdf P]gsf] bkmf !( adf]lhdsf] ykb:t'/ / bkmf @^ adf]lhdsf] Aofh cfslif{t x'+b}g
. t/ bkmf @( adf]lhdsf] hl/jfgf cfslif{t x'G5 .
s/ lgwf{/0f ug'{k"j{ s/bftfsf] sf/f]af/sf] k/LIf0f ul/G5 . s/ k/LIf0f sfo{ ;dfKt
ePkl5 s/ lgwf{/0f x'g' kg]{ cj:yf b]lvPdf s/ clws[tn] s/ lgwf{/0f ug'{ kg]{ cfwf/ /
sf/0fx? pNn]v u/L ;f] s/ lgwf{/0f x'g gkg]{ s'g} ;a't k|df0f eP !% lbgleq k]z ug{
;DalGwt JolQmnfO{ ;'lrt ug'{kb{5 . o; ;DaGwdf P]gsf] bkmf @)-%_ df b]xfosf]
Joj:yf /x]sf] 5
bkmf @) -%_ M o; bkmf adf]lhd s/ lgwf{/0f ubf{ s/ clws[tn] ;DalGwt JolQmnfO{
cfgf] ;kmfO{ k]z ug{ kGw| lbgsf] Dofb lbg' kg]{5 .
pko'{Qm adf]lhd s/ clws[tn] hf/L ug]{ s/ lgwf{/0fsf] ;'rgf ;DaGwdf lgodfjnLsf]
lgod @(-!_ / @(-@_ df lgDg Joj:yf 5 M

@(--!_ M P]gsf] bkmf @) sf] pkbkmf -!_ df pNn]lvt cj:yf k/L ;f]xL bkmfsf]
lgod @(
pkbkmf -@_ adf]lhdsf cfwf/x?sf cltl/Qm ahf/ d"No jf s/ lgwf{/0f ul/g'kg{]
sf/f]jf/;+u ;DalGwt cGo s'g} ;"rgf jf hfgsf/Lsf cfwf/df ;d]t s/ clws[tn]
s/ lgwf{/0f u/L cg';"rL !@ sf] 9fFrfdf s/ lgwf{/0f
cfb]z hf/L ug{ ;Sg]5 .
@(--@_ M pklgod -!_ adf]lhd s/ clws[tn] hf/L u/]sf] s/ lgwf{/0f cfb]z pk/
lgod @(
cfkmgf] ;kmfO{df k|df0f k]z ug{ ;DalGwt s/bftfnfO{ kGw| lbgsf] Dofb lbg'kg{]5 .
160

s'g} JolQmsf] s/ lgwf{/0f ug'{k"j{ ;DalGwt JolQmnfO{ hfgsf/L lbO{ s/ lgwf{/0f x'g gkg]{
s'g} cfwf/ / k|df0f eP ;f] cfwf/ / k|df0f ;lxt lnlvt?kdf ;kmfO{ k]z ug{ ;d'lrt
Dofb lbg' kg]{ sfg'gL Joj:yf /x]sf] 5 . o; Joj:yfn] s/bftfnfO{ ;'gjfOsf] df}sf right to hearing_

k|bfg u/L k|fs[lts Gofosf] l;4fGt -principle of natural justice_ nfO{

cjnDag ug'{ kg]{ u/L s/ clws[tnfO{ lgb]{z u/]sf] kfOG5 .

o;/L lbPsf] Dofb jf ;doleq s/bftfn] s/ lgwf{/0f x'g gkg]{ egL s'g} cfwf/ /
k|df0f;lxt lnlvt hjfkm k]z u/]df jf gu/]df k]z eP ;Ddsf ;a't k|df0f / hjfkmsf]
5fglag u/L lgodfjnlsf] cg';"rL !@v sf] 9fFrfdf clGtd s/ lgwf{/0f cfb]z hf/L
ug'{kb{5 . o; ;DaGwdf lgodfjnLsf] lgod @(-#_ n] b]xfo adf]lhdsf] Joj:yf u/]sf] 5
M

lgod @( -#_ M pklgod -@_ adf]lhdsf] Dofbleq ;DalGwt s/bftfaf6 ;kmfOdf k]z
x'g cfPsf] k|df0fx? pko'Qm b]v]df ;f]xL cfwf/df s/ clws[tn] pklgod -!_ adf]lhd
s/ lgwf{/0f u/L s/ lgwf{/0f cfb]z hf/L ug{' kg{]5 . o;/L s/ lgwf{/0f cfb]z hf/L ubf{
;f] cfb]zdf cfb]z hf/L ePsf] ldlt;Dd P]gsf] bkmf !( sf] pkbkmf -@_ / -#_ adf]lhd
nfUg] yk b:t'/ / bkmf @^ cg';f/ nfUg] Jofhsf] /sd ;d]t ;dfj]z ug{' kg{]5 .
:kli6s/0fM Jofhsf] u0fgf ubf{ k|lt dlxgf afx| v08sf] Ps v08sf] cfwf/df ul/g] 5 .
o;/L cfb]z hf/L ubf{ nfUg] s/ hl/jfgf yk b:t'/ / Aofh ;d]t pNn]v u/L cfb]z
hf/L ug'{kb{5 . s/bftfn] k]z u/]sf] k|f/lDes s/ lgwf{/0f cfb]z pk/sf] hjfkmaf6
;fljssf] k|f/lDes s/ lgwf{/0f cfb]zdf s'g} ;+zf]wg ug'{ kg]{ ePdf ;+zf]wg u/L /
;+zf]wg ug{ gkg]{ ePdf ;f]xL adf]lhd clGtd s/ lgwf{/0f ug'{kb{5 . s/bftfn] lbOPsf]
Dofbleq ;a't k|df0f jf hjfkm k]z gu/]df ;fdfGotof ;fljssf] k|f/lDes s/ lgwf{/0f
cfb]z adf]lhdsf] /sd g} clGtd s/ lgwf{/0fsf] /sd sfod x'g hfG5 . t/ k|f/lDes
s/ lgwf{/0f / clGtd s/ lgwf{/0f cfb]z hf/L ePsf] cjlwdf x'g] km/ssf] sf/0fn]
clGtd s/ lgwf{/0f cfb]z cg';f/sf] yk b:t'/ / Aofh eg] k|f/lDes s/ lgwf{/0f
cfb]zdf pNn]v ePsf] yk b:t'/ / AofheGbf a9L x'g ;Sb5 .
161

s/ clws[tn] hf/L u/sf] clGtd s/ lgwf{/0f cfb]zsf ;DaGwdf s/bftfsf] lrQ

ga'em]df ;f] s/ lgwf{/0f cfb]zsf lj?4df dxflgb]{zs ;dIf k|zf;sLo k'g/fjnf]sgsf]
nflu lga]bg lbg ;Sg] x'+bf pQm sfg'gL Joj:yfsf] af/]df ;d]t s/bftfnfO{ hfgsf/L
lbg'kb{5 .
pbfx/0f (=#
>L /fd :6f]/sf] s/ k/LIf0f ubf{ b]xfosf ;"rgf tyf tYox? kfOPsf] /x]5 .
>fj0f !(, @)^^ df >L/fd :6f]/sf dflnsn] b]xfosf ;fdfg cfkmgf] 3/df :jo+
k|of]u u/]sf] /x]5 .
lrgL @ xhf/, rfdn # xhf/, bfn ! xhf/
>fj0f @(, @)^^ df >L/fd :6f]/n] k}7f/L u/]sf] ;fdfgdWo] cfkmgL >LdtLsf]
k;ndf b]xfosf ;fdfg :yfGt/0f u/]sf] /x]5 / pQm ;fdfg >LdtLsf] k;naf6
laqmL eP5 .
;6{ ! nfv, k]G6 ! nfv
:jo+ k|of]u u/]sf] / cfkmgL >LdtLsf] k;ndf :yfgfGt/0f u/]sf] ;fdfgsf] laqmL
lahs hf/L u/]sf] gkfOPsf]]n] ;f] sf] bkmf @) cg';f/ s/ lgwf{/0f ug{'kg{] b]lvG5 .
pk/f]Qm ;fdfgdWo] lrgL, ;6{ / k]G6 s/nfUg] j:t' b]lvof] eg] rfdn, bfn s/ 5'6
j:t' b]lvof] . s/ nfUg] j:t'sf] xsdf b]xfo cg';f/ s/ lgwf{/0f ug{'kg{] b]lvG5 . s/
5'6 laqmLsf] xsdf s/ n]vf k/LIf0fdf pNn]v u/L s/bftfn] ;f] cf=a=sf] a'emfpg]
cfo ljj/0fdf ;f] laqmL ;dfj]z u/] gu/]sf] ?h' u/L gu/]sf] ePdf s/of]Uo cfodf
yk ug{'kg{] b]lvG5 .

s/ cjlw @)^^ >fj0f

162

/sd ?=

l;=g+= ljj/0f

2,000

lrgL laqmL ?=

;6{ laqmL ?=

1,00,000

k]G6 laqmL ?=

1,00,000

laqmL lahs hf/L gu/]sf] hDdf s/of]Uo j:t'sf] laqmL ?=

2,02,000

cf};t d"No clej[l4 k|ltzt -cg'dflgt_ !) % n]

hDdf s/of]Uo laqmL

&

!# % n] nfUg] d"No clej[l4 s/ ?=

28,886

P]gsf] bkmf @(-@s_ cg';f/ zt k|ltzn] hl/jfgf ?=

28,886

s/bftf pQm cjlwdf qm]l86 cj:yfdf /x]sf]n] bkmf !( cg';f/ yk

b:t'/ / bkmf @^ cg';f/ Jofh nfUg] b]lvPg .

20,200
2,22,200

s/bftf 8]lj6 cj:yfdf ePdf pk/f]Qm bkmf cg';f/ yk b:t'/ /

Jofh u0fgf ug{'kb{5 .
hDdf c;"n ug{'kg{] s/ / hl/jfgf /sd ?=
-cIf/]kL ?k}of ;GtfpGg xhf/ ;ft;o axQ/ dfq_

163

57,772

cg';r
" L 12
-lgod 29 sf] pklgod -1_ ;+u ;DalGwt_
g]kfn ;/sf/
cy{ dGqfno

cfGtl/s /fh:j ljefu

sfof{noM cfGtl/s /fh:j sfof{no, sf&df)*f}+ If]q g+= 1

k|f/lDes s/ lgwf{/)f cfb]z

>L /fdx/L cof{n

ldltM 2066.09.03

-1_ s/bftfsf] gfdM

>L/fd :^f];{

-2_ s/bftfsf] &]ufgfM

sf&df)*f}+ dxfgu/kflnsf
#/ g+=+ 325 gj#'DtL dfu{
j*f g+= 22, k'tnL;*s
sf&df)*f}+ lhNnf

-3_ s/bftfsf] btf{ gDa/M

300067895

-4_ s/ lgwf{/)f ePsf] cjlwM >fj)f 2066 .

-5_ s/ lgwf{/)f ug{] P]gsf] bkmf 20 tyf lgodfjnLsf] lgod 29-1_ ;+u ;DalGwt .
lgDgfg';f/sf] s/ /sd ?= 57,772 -cIf/]kL ;GtfpGg xhf/ ;ft;o axQ/ dfq_ ltg{' gkg{] cyjf
kl/jt{g ug{k
' g{] s'g} &f]; k|df)f eP kq k|fKt ug{' ePsf] 15 lbgleq s/ clws[t ;dIf k]z ug{'xf]nf
. cGoyf of] cfb]z k|fKt ug{e
' Psf] 15 lbgleq g]kfn ;/sf/sf] ;j{;l`rt sf]ifdf bflvnf x'g] u/L
aa/dxn,

sf&df)*f}+

l:yt

sfof{no

kl/;/

leq

/x]sf]

Pe/]i^

a}s
+

ln=

df

a}s
+

/ gub bflvnf

ug{x
' f]nf .
s/ lgwf{/)f ug{' kg{] sf/)fx?
s_ laqmL cg';f/ lahs hf/L gu/L em'f s/ ljj/)f k]z u/]sf] .
ldlt 2066.09.25 ;Ddsf] Jofh / hl/jfgf u)fgf ul/Psf] % .
==================
s/ cjlw
qm=

df/rf}

s/ cjlw

jif{

;+=

s/ lgwf{/)f

s/ clws[t
hl/jfgf

yk b:t'/

Jofh

hDdf

28,886

28,886

57,772

28,886

28,886

57,772

ePsf] /sd

df

>fj)f

2066

2
3
hDdf

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

sfof{no k|of]hgsf nflu dfq

___________-______________________________________________________________________

164

sDKo'/ k|ljli^
ldlt M

=======================

clws[tsf] b:tvt

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

s/bftfn] s/ cjlw ;dfKt ePsf] @% lbgleq s/ ljj/0f / s/ bflvnf ug'{kb{5 . pQm
cjlwdf s/ bflvnf gu/]df s/ cjlw ;dfKt ePsf] @^ cf}+ lbgb]lv ltg'{kg]{ s/df jflif{s
!) k|ltztsf b/n] b}lgs lx;fa u/L ykb:t'/ nfUg] Joj:yf P]gn] u/]sf] 5 . o;
;DaGwdf P]gsf] bkmf !( sf] pkbkmf -@_ df b]xfosf] Joj:yf /x]sf] 5 .
bkmf !(!(-@_ M s/bftfn] pkbkmf -!_ df pNn]lvt Dofbleq a'emfpg' kg]{ s/ ga'emfPdf
afFsL /x]sf] s/ /sddf jflif{s bz k|ltztsf b/n] yk b:t'/ nfUg]5 .
o;} u/L tf]lsPsf] Dofbleq s/ bflvnf gu/]df jflif{s !% k|ltztsf b/n] dfl;s ?kdf
u0fgf u/L Aofh ;d]t bflvnf ug'{kb{5 . o; ;DaGwdf P]gsf] bkmf @^ df lgDg Joj:yf
ul/Psf] 5 M
bkmf @^@^-!_ M s/ nufot o; P]g adf]lhd a'emfpg' kg]{ s'g} /sd Dofb leq bflvnf
gu/]df To:tf] Dofb gf3]sf] ldltb]lv a'emfpg afFsL /sddf Aofh nfUg]5 . To:tf] Aofh
bkmf #@ adf]lhd k'g/fj]bgsf] nflu lgj]bg lbPsf] cj:yfdf klg u0fgf ul/g]5 .
-@_ M pkbkmf -!_ sf] k|of]hgsf] nflu Aofhsf] b/ jflif{s kGw| k|ltzt x'g]5 .
pbfx/0f (=$
s'g} s/bftfn] h]i7 dlxgfsf] s/ ljj/0f cg';f/ a'emfpg' kg{] s/ ?= %),))) efb|
@% ut] bflvnf u/]df lghsf] yk b:t'/ / Jofhsf] u0fgf lgDgfg';f/ x'G5 .
yk b:t'/sf] u0fgf
c;f/ @% ut]leq bflvnf ug'{ kg]{ s/ ? %),))) efb| @% bflvnf u/]sf] sf/0fn]
165

c;f/ @^ b]lv efb| @% ut];Dd ^@ lbgsf] jflif{s !) k|ltztsf b/n] x'g] ykb:t'/
? *$(
Jofhsf] u0fgf
c;f/ @^ b]lv c;f/ d;fGt;Dd ! dlxgf l9nf bflvnf
>fj0f ! b]lv >fj0f d;fGt;Dd ! dlxgf 9Lnf bflvnf
efb| ! ut]b]lv efb| @% ut];Dd ! dlxgf 9Lnf bflvnf
hDdf l9nf bflvnf dlxgf #
ltg{'kg{] s/sf] /sd ?= %),)))
jflif{s !% k|ltztsf b/n] # dlxgfsf] #=&% k|ltztn] x'g] Jofh ?= !,*&%
hDdf s/ bfloTj
s/ ?=

%),)))

yk b:t'/ ?=

*$(

Jofh ?= !,*&%
hDdf bfloTj ?= %@,&@$

(=!!=hl/jfgfsf]
(=!!=hl/jfgfsf] Joj:yf
d"No clea[l4 s/ P]g tyf lgodfjnLn] u/]sf Joj:yfx?sf] kl/kfngf gug]{ s/bftfnfO{
P]gsf] bkmf @( adf]lhd hl/jfgf nfUg] Joj:yf /x]sf] 5 . s'g} lglZrt s/ cjlwsf]
nflu s/ lgwf{/0f ubf{ pQm s/ cjlwsf] nflu yk l;h{gf ePsf] s/ /sdsf] cfwf/df
hl/jfgf lgwf{/0f ul/G5 . s/n] s/, ykb:t'/, Aofh tyf hl/jfgf;d]tnfO{ ;d]6]sf] x'+bf
s/ lgwf{/0f ubf{ s] slt ykb:t'/, Aofh tyf hl/jfgf nfUg] xf] ;f] ;d]t :ki6 v'nfO{
s/ lgwf{/0f cfb]z hf/L ug'{kb{5 .

(=!@ s/ lgwf{/0fsf] ;"rgfsf] tfd]nL

sfof{non] hf/L u/]sf] s/ lgwf{/0f cfb]z jf ;"rgf ;DalGwt s/bftfn] k|fKt ug'{nfO{
;"rgfsf] tfd]nL elgG5 . sfof{non] s'g} s/bftfsf ;DaGwdf yk s/ bfloTj l;h{gf
166

x'g] u/L hf/L u/]sf] cfb]z ;f] s/bftfn] k|fKt u/]sf] x'g' kg]{ Joj:yf P]g tyf
lgodfjnLn] u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf #^ tyf lgodfjnLsf] lgod #! df
b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf #^M dxflgb]{zs jf s'g} s/ clws[tn] hf/L u/]sf] ;"rgf, cfb]z jf sfuhft
tf]lsP adf]lhdsf] k|lqmof k"/f ePkl5 tfd]nL ePsf] dflgg]5 .

#!--!_ M k|rlnt sfg"gdf h'g;'s} s'/f n]lvPsf] eP tfklg s/ clws[tn]

lgod #!
s/bftfnfO{ lgod @( adf]lhd s/ lgwf{/0f cfb]z hf/L ubf{ To:tf]
s/bftfsf]
nkm\\ofS;,
ofS;, 6]n]S;, jf To:t} ljB'tLo pks/0fdfkm{t k7fPdf jf
7]ufgfdf /flvPsf] 6]lnkm
To:tf] cfb]z lgh jf lghsf] sfof{nodf a'emfPdf jf lghsf] 7]ufgfdf /lhi6/L u/L
x'nfsdfkm{t k7fPdf /Ltk"j{s tfd]n ePsf] dflgg]5 .
-@_ Mpklgod -!_ adf]lhd s/ lgwf{/0f cfb]zsf] ;"rgf tfd]n x'g g;s]df s/
clws[tn] ;DalGwt s/bftfnfO{ /]l8of], 6]lnlehg jf /fli6o:t/sf] s'g} kqklqsfdf
tt\
\;DaGwL cfb]zsf] ;"rgf k|;f/0f jf k|sfzg u/L ;f]sf] hfgsf/L u/fpg ;Sg]5 .
tt;DaGwL
To:tf] cj:yfdf ;DalGwt s/bftfn] To:tf] hfgsf/L kfPsf] dflgg]5 .
s/ lgwf{/0f cfb]zn] s/bftfsf] gfp+df cltl/Qm s/bfloTj l;h{gf u/]sf] x'G5 . o:tf]
s/bfloTj s] slt sf/0fn] l;h{gf ePsf] xf] eGg] ljifodf ;DalGwt AolQmn] hfgsf/L
kfpg' lghsf] clwsf/ xf] . P]gsf] pko'{Qm Joj:yf x]bf{ s'g} JolQmsf] xsdf ul/Psf] s/
lgwf{/0fsf] hfgsf/L ;f] JolQmn] k|fKt gu?~h]n ;f] s/ lgwf{/0faf6 l;h{gf ePsf] s/
bfloTjn] j}wflgstf k|fKt ug{ g;Sg] b]lvG5 .
s/bftfsf] gfp+df hf/L ul/g] k|f/lDes s/ lgwf{/0f cfb]z jf clGtd s/ lgwf{/0f
cfb]z jf ljz]if cfb]z ;s];Dd ;DalGwt s/bftf jf lghsf] cflwsfl/s k|ltlglwnfO{
k|ToIf?kdf a'emfpg'kb{5 . s/bftf jf lghsf] k|ltlglwnfO{ k|ToIftM a'emfpg g;lsPdf
sfof{nosf] clen]vdf /x]sf] To:tf] s/bftfsf] 6]lnkm\ofS;, 6]n]S;, jf To:t} ljB'tLo
pks/0fdfkm{t k7fOPsf] jf To:tf] cfb]z lgh jf lghsf] sfof{nodf a'emfPsf] jf
lghsf] 7]ufgfdf /lhi6/L u/L x'nfsdfkm{t k7fPsf] ePdf ;f] ;"rgf s/bftfnfO{
167

/Ltk"j{s tfd]n ePsf] cyf{t lgh s/bftfn] a'lemlnPsf] dflgg] Joj:yf P]g tyf
lgodfjnLn] u/]sf] 5 . t/ pko'{Qm cg';f/ Dofb tfd]n ubf{ Dofb tfd]n ePsf]
k|dfl0ft ug]{ b]xfosf] sfuhft kmfOn ;+nUg ug'{kb{5 .
-s_ s/bftf jf lghsf] k|ltlglwnfO{ k|ToIf?kdf a'emfOPsf] cj:yfdf ;DalGwt s/bftf
jf lghsf] k|ltlglwn] aemL lnPsf] lg:;f,
-v_ s/bftfsf] sfof{nodf a'emfOPsf] cj:yfdf ;f] s/bftfsf] sd{rf/L jf sfof{nodf
pkl:yt /x]sf] JolQmn] aemL lnPsf] lg:;f,
-u_ 6]lnkm\ofS;, 6]n]S;, jf To:t} ljB'tLo pks/0fdfkm{t k7fOPsf] ;"rgfsf] xsdf
To:tf] ;"rgf s/bftfsf] ljB'tLo dfWoddf k|fKt ePsf] lg:;f,
-3_ x'nfs jf s'l/o/dfkm{t tfd]nLsf] nflu k7fPsf] ePdf ;f] ;"rgf s/bftfn] x'nfs
jf s'l/o/af6 a'emL lnPsf] lg:;f .
pko'{Qm tl/sfx?af6 s/bftfnfO{ s/ lgwf{/0f cfb]zsf] ;"rgf tfd]n ug{ g;lsPdf s/
clws[tn] ;DalGwt s/bftfnfO{ /]l8of], 6]lnlehg jf /fli6o:t/sf] s'g} kqklqsfdf
tt\;DaGwL cfb]zsf] ;"rgf k|;f/0f jf k|sfzg u/L ;f]sf] hfgsf/L u/fpg' kb{5 .
To;/L ;"rgf ul/Psf]df ;DalGwt s/bftfn] hfgsf/L kfPsf] dflgg]5 .

(=!#= dxflgb]{zsn] s/ lgwf{

lgwf{/0f ug{ cfb]z lbg ;Sg] M
s'g} s/bftfsf] s/ lgwf{/0f ubf{ s/ clws[tn] P]g tyf lgodfjnLn] tf]s]sf k|lqmofx?
cjnDag tyf P]g tyf lgodfjnLn] lghnfO{ k|bfg u/]sf clwsf/x?sf] ;d'lrt k|of]u
u/L k'i6 cfwf/ tyf sf/0f v'nfO{ ug'{kb{5 . s'g} JolQmsf] s/ lgwf{/0f ug]{ l;nl;nfdf
clgoldt?kdf s/ lgwf{/0f x'g nfu]sf] 5 jf s'g} JolQmsf] s/ clws[tsf] nfk/jfxL jf
ablgotn] 36L s/ lgwf{/0f ePsf] eGg] hfgsf/L dxflgb]{zsnfO{ k|fKt ePdf To:tf]
clgoldttf jf q'l6nfO{ ;+zf]wg ug{ dxflgb]{zsn] cfb]z lbg ;Sg] Joj:yf P]gdf /x]sf]
5 . o; ;DaGwdf P]gsf] bkmf #)s df lgDg Joj:yf ul/Psf] 5 M

168

bkmf #)s -!_ M s/ lgwf{/0f eO g;Sb} ;f] s/ lgwf{/0f ;DaGwL s'g} sf/jfxL clgoldt
x'g nfu]sf] 5 jf ePsf] 5 eGg] s'/f dxflgb{]zsnfO{ k|fKt ;"rgfaf6 b]lvg cfPdf
:ki6 sf/0f vf]nL krf{ v8f u/L dxflgb{]zsn] k'gM
gM s/ lgwf{/0f ug{ ;DalGwt s/
clws[tnfO{ lgb{]zg lbg jf cGo s'g} s/ clws[tnfO{ ;f] sfd ug{ cfb]z lbg ;Sg]5 .
bkmf #)s -@_ M s/ clws[tn] nfk/jfxL jf ablgot;fy s/ lgwf{/0f u/L s/sf]
bfloTj 36\
36g\ uPsf] b]lvPdf dxflgb{]zsn] To:tf] s/ lgwf{/0f cfb]
cfb]zdf ;+zf]wg ug{ z'?
s/ lgwf{/0f ePsf] ldltaf6 rf/ jif{leq cfb]z lbg ;Sg]5 .
cfGtl/s /fh:j ljefusf dxflgb{]zsn] ljefuLo k|d'vsf] x}l;otn] dftxtsf sfof{nosf
;a} sfd sf/jfxLsf] cg'udg ug'{kb{5 . o;} qmddf dxflgb]{zsn] sfof{non] ug]{ s/
lgwf{/0fsf] ;d]t cg'udg ug{ ;Sg] Joj:yf P]gn] u/]sf] xf] . P]gsf] pko'{Qm Joj:yf
cg';f/ b'O{j6f cj:yfdf dxflgb{]zsn] s/ lgwf{/0f jf k'gM s/ lgwf{/0f ug{ dftxt
sfof{nonfO{ cfb]z lbg ;Sg] Joj:yf /x]sf] 5 . klxnf], s'g} s/bftfsf] s/ lgwf{/0f
eOgSb}sf] cj:yfdf ;f] s/ lgwf{/0f clgoldt x'g nfu]sf] eGg] ;"rgf jf hfgsf/L s'g}
dfWodaf6 dxflgb]{zsnfO{ k|fKt ePdf dxflgb]{zsn] ;DalGwt s/ clws[t jf cGo s/
clws[tnfO{ s/ lgwf{/0f jf k'gM s/ lgwf{/0f ug{ cfb]z lbg ;Sb5 . bf];|f] s'g} s/bftfsf]
s/ lgwf{/0f ubf{ s'g} sf/0fn] 36L s/ lgwf{/0f ePsf] ;"rgf jf hfgsf/L dxflgb]{zsnfO{
k|fKt ePdf To:tf] s/ lgwf{/0f cfb]zdf ;+zf]wg ug{ dxflgb]{zsn] cfb]z lbg ;Sg]
Joj:yf ;d]t P]gn] u/]sf] 5 . t/ To:tf] cfb]z lb+bf z'? s/ lgwf{/0f ePsf] ldltaf6 $
jif{leq lbO{ ;Sg'kb{5 .

169

kl/R5]b !)
hl/jfgf tyf ;hfo
d"No clea[l4 s/ P]gn] d"No clea[l4 s/ nfUg] j:t' tyf ;]jfsf] sf/f]af/ ug]{ JolQm jf
s/bftfx?n] kfngf ug'{ kg]{ ljleGg bfloTjx? lgwf{/0f u/]sf] 5 . P]gn] s/ nfUg]
sf/f]af/ ug]{ JolQm btf{ x'g' kg]{, btf{ ePsf] JolQmn] s/ ;+sng u/L cfjlws ?kdf s/
bflvnf ug'{ kg]{, lahs hf/L u/L sf/f]af/ ug'{ kg]{, sf/f]af/;+u ;DalGwt vl/bdf lt/]sf]
s/ dfq s6[L ug{' kg]{, sf/f]af/sf] clen]v cBfjlws /fVg' kg]{, ahf/ d"Nodf sf/f]af/
ug'{ kg]{h:tf bfloTjx? lgwf{/0f u/]sf] 5 . pko'{Qm cg';f/sf bfloTjx? k"/f gug]{ jf
P]gsf cGo Joj:yfx?sf] pNn+3g ug]{ JolQmnfO{ ljleGg k|sf/sf hl/jfgf tyf ;hfo
x'g] ls6fgL Joj:yf P]gn] u/]sf] 5 . sfg"gsf] kl/kfngf ug]{ / gug]{ JolQmaLr lje]b
gul/+bf sfg'gsf] kl/kfngf ug]{ k|a[lQdf x|f; cfO{ s/ cfwf/ s/ ;+sng g} ;+s'lrt x'g
;Sg] cj:yfnfO{ b[li6ut u/L tyf sfg'gsf] pNn+3g ubf{ ;hfosf] efuL x'g' kg]{
dfGotfnfO{ cfTd;ft\ u/L o:tf] hl/jfgf tyf ;hfosf] Joj:yf ul/Psf] xf] . P]gsf
Joj:yfx?sf] pNn+3g ug]{ JolQmx?nfO{ x'g] hl/jfgf tyf ;hfosf ;DaGwdf P]gsf] bkmf
@( df lj:t[t Joj:yf ul/Psf] 5 . P]gsf] Joj:yf cg';f/ s;'/ dflgg] cj:yf / To:tf]
s;'/df x'g] hl/jfgf tyf ;hfo ;DaGwdf o; kl/R5]bdf JofVof ul/Psf] 5 .

!)=! btf{ geO{ sf/f]af/ u/]dfM

d"No clea[l4 s/ P]gn] s/ nfUg] egL tf]s]sf j:t' tyf ;]jfsf] sf/f]af/ ug]{ JolQmn]
btf{ eO{ sf/f]af/ ug'{kb{5 . btf{ x'g gkg]{ egL P]g jf lgodfjnLaf6 tf]lsPsf
JolQmafx]s s/ nfUg] j:t' jf ;]jfsf] sf/f]af/ ug]{ JolQmn] btf{ gu/L sf/f]af/ u/]df o;
P]g adf]lhd s;'/ u/]sf] dflgg] Joj:yf /x]sf] 5 . btf{ ;DaGwdf P]gdf b]xfo
adf]lhdsf] Joj:yf /x]sf]] 5M

170

bkmf !)!)-!_ M s'g} sf/f]jf/df ;+nUg x'g rfxg] JolQmn] sf/f]jf/ z'? x'g'eGbf cl3
sf/f]jf/ btf{sf] nflu tf]lsPsf] 9f+rfdf s/ clws[t;dIf b/vf:t lbg' kg]{5 .
bkmf !) -@_ M s'g} JolQmn] sf/f]af/ u/]sf] j:t'df s/ nfUg] ePdf jf s'g} JolQmn]
dxfgu/kflnsf, pkdxfgu/kflnsf, gu/kflnsf jf ljefun] tf]s]sf] IIf]f]qleq xf8{j]o/,
;]lg6/L, kmlg{r/, lkmS:r/, kmlg{l;+u, c6f]df]afON;, On]lS6\
S6f]\fl] gS;, dfj{n, z}lIfs k/fdz{,
l8:sf] y]s, x]Ny Sna, Sof6l/+u ;]jf, kf6L{ Kofn]; Joj;fo, kfls{+u ;]jf, d]l;g/L
pks/0f k|of]u ePsf] 8fOlSng;{, af/;lxtsf] /]i6'/]06 / sn/Nofasf] sf/f]
sf/f]af/ ;+rfng
u/]df To;/L s/ nfu]sf] jf sf/f]af/ ;+rfng u/]sf] ldltn] #) lbgleq To:tf] sf/f]af/
btf{sf] nflu tf]lsPsf] 9f+rfdf s/ clws[t ;dIf b/vf:t lbg' kg]{5 .
pko'{Qm sfg"gL Joj:yfsf] kl/kfngf gug]{ JolQmnfO{ x'g] hl/jfgfsf] ;DaGwdf P]gsf]
bkmf @( sf] pkbkmf -!_ sf] v08 -s_ n] b]xfo adf]lhdsf] Joj:yf u/]sf] 5M
bkmf @(@(-!_!_-s_ M bkmf !) sf] pkbkmf -!_ jf -@_ pNn+3g u/]df k|To]s s/ cjlwsf]
lgldQ b;xhf/ ?k}of+ .
pbfx/0f !)=!
xf]6]n l8nS; k|f=ln= d"No clea[l4 s/df btf{ /x]g5 . pQm k|f=ln=n] cfly{s jif{
@)^%.^^ sf] cfo ljj/0f @)^^ >fj0f !) ut] k]z u/]sf] /x]5 . cfGtl/s /fh:j
sfof{noaf6 @)^^ efb| % ut] ;f] cfo ljj/0fsf] b|'t s/ k/LIf0f ubf{ xf]6]nsf] laqmL
? @* nfv /x]sf] b]lvof] . pQm xf]6]n @)^^ >fj0f !% ut] d"No clea[l4 s/df btf{
ePsf] /x]5 .
cfly{s jif{ @)^%.^^ df jflif{s ?=@) nfv y|];xf]N8 tf]lsPsf] x'+bf ;f] xf]6]nn]
cfkm\gf] sf/f]af/ ? @) nfv gf3]sf] #) lbgleq d"No clea[l4 s/ k|of]hgsf] nflu
btf{ x'g' kg]{df btf{ geO{ sf/f]af/ u/]sf] k'li6 eof] . o:tf] cj:yfdf P]gsf] bkmf
!)-!_ tyf lgodfjnLsf] lgod ^ / & cfslif{t x'g] x'+bf pQm xf]6]nsf] sf/f]af/ ?=@)
nfv k'u]sf] ldlt olsg u/L ;f] ldlt kZrft\ ePsf] laqmLnfO{ s/;lxtsf] d"No dfgL
;f] d"Nodf s/ leGgn] d"No clea[l4 s/ u0fgf u/L s/ lgwf{/0f ug'{kb{5 . s/
lgwf{/0f ubf{ P]gsf] bkmf @(-!_-s_ adf]lhd k|To]s s/ cjlwsf] lgldQ ?=!)
171

xhf/sf b/n] hl/jfgf ug'{kg]{5 . hl/jfgf nfUg] s/ cjlw u0fgf ubf{ ;f] xf]6]nsf]
sf/f]af/ @) nfv k'u]sf] ldlt olsg u/L ;f] ldlt kZrft\ dfl;s s/ cjlw dfgL
k|To]s s/ cjlwsf] nflu ? !) xhf/sf b/n] hl/jfgf u0fgf ug'{kb{5 .

!)=@ btf{ ;DaGwL ;"rgfdf

rgfdf kl/jt{gsf] hfgsf/L glbPdf, sf/f]af/:yn / zfvfdf
btf{ k|df0fkq g/fv]df / btf{ k|df0fkqsf] k|of]u ug'{ kg]{ egL tf]lsPsf] sfo{df
k|of]u gu/]df M
d"No clea[l4 s/df btf{ ePsf s/bftfn] btf{ ubf{ k]z u/]sf] cfj]bgdf pNn]v ePsf
lgh tyf lghsf] sf/f]af/;+u ;DalGwt ;"rgf tyf ljj/0fx?df s'g} kl/jt{g ePsf]
v08df ;f]sf] hfgsf/L ;DalGwt sfof{nonfO{ lbO{ clen]v cBfjlws ug'{ kg]{ Joj:yf 5
. o;} u/L btf{ k|df0fkqnfO{ ;a}n] b]Vg] u/L sf/f]af/sf] d'Vo :yndf / zfvf sfof{no
eP tL zfvfx?df ;d]t /fVg' kg]{ Joj:yf ;d]t /x]sf] 5 . To:t} btf{ ePsf] JolQmn]
cfkm\gf] btf{ gDa/sf] k|of]u d"No clea[l4 s/, cGtMz'Ns / eG;f/ ;DaGwL ;a} sf/f]af/
nufot cfos/ ;DaGwL sfuhft a}+s tyf laQLo ;+:yfdf C0fsf] nflu lbOg] lgj]bg
;d]tsf sfuhftdf k|of]u ug'{ kg]{ Joj:yf P]g tyf lgodn] u/]sf] 5 . pko'{Qm
Joj:yfsf] kl/kfngf gug]{ JolQmnfO{ x'g] hl/jfgfsf ;DaGwdf P]gsf] bkmf @( sf]
pkbkmf -!_ sf] v08 -v_ df b]xfosf] Joj:yf /x]sf] 5M
bkmf @(@(-!_!_-v_ M bkmf !) sf] pkbkmf -%_, -^_ jf -&_ pNn+3g u/]df k6s}lkR5]
Psxhf/ ?k}of+ .

!)=# s/kf6L g/fv]dfM

Joj;flos s/f]af/ ug]{ JolQmn] tf]lsP adf]lhdsf] 9f+rf, /+u / cfsf/df s/kf6L /fVg'
kg]{ Joj:yf lgodfjnLsf] lgod !$s df /x]sf] 5 . pko'{Qm adf]lhd s/ kf6L g/fVg]

172

JolQmnfO{ x'g] hl/jfgfsf ;DaGwdf P]gsf] @( sf] pkbkmf -!_ sf] v08 -v!_ n] b]xfosf]]
Joj:yf u/]sf] 5M
@(@(-!_!_-v!_ M of] P]g jf o; P]g adf]lhd ag]sf] lgodadf]lhd s/kf6L g/fv]df k|lt
xKtf b'O{xhf/ ?k}of+ / tf]lsPsf] 7fp+df /fVg' kg]{df g/fv] Psxhf/ ?k}of+ .

!)=$ s/ lahs hf/L gu/]df / j:t' 9'jfgL ubf{ s/ lahs ;fydf g/fv]dfM
d"No clea[l4 s/df btf{ ePsf JolQmn] j:t' jf ;]jf cfk"lt{ ubf{ clgjfo{ ?kdf s/
lahs hf/L ug'{kb{5 . j:t' jf ;]jf vl/b ug]{ JolQmn] klg s/ lahs df+u ug'{kb{5 .
o;}u/L s/ nfUg] j:t' cf];f/ k;f/ jf 9'jfgL ubf{ s/ lahs ;fydf /fVg' kg]{ Joj:yf
P]gn] u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf !$ df b]xfosf] Joj:yf /x]sf] 5M
bkmf !$!$-!_M k|To]s btf{ ePsf] JolQmn] tf]lsPadf]lhdsf] cj:yfdf afx]s s'g} j:t' jf
;]jf cfk"lt{ ubf{ k|fksnfO{ lahs lbg' kg]{5 .
t/ b;nfv ?k}of+eGbf a9Lsf] jflif{s sf/f]af/ ug]{ JolQmn] btf{ gePsf] ePklg cfkm\
\gf]
cfkmgf]
gfd, 7]ufgf tyf :yfoL n]vf gDa/ pNn]v u/L l;nl;n]jf/ gDa/;lxtsf] lahs hf/L
ug'{kg]{5 .
bkmf !$!$-$_M b;xhf/ ?k}of+eGbf a9Lsf] s/ nfUg] j:t' ljefun] tf]s]sf] If]qaflx/
9'jfgL ug]{n] s/ lahs ;fydf /fVg' kg]{5 .
pko'{Qm st{Ao kfngf gu/]df x'g] hl/jfgf ;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!_ sf]
v08 -u_ n] b]xfosf]] Joj:yf u/]sf] 5M

173

bkmf @(@(-!_!_-u_M bkmf !$ sf] pkbkmf -!_ / -$_ sf] Joj:yf pNn+3g u/]df k|To]s k6s
kf+rxhf/ ?k}of+ .

!)=% btf{ gePsf] JolQmn] s/ c;'n u/]dfM

;fdfGotof d"No clea[l4 s/df btf{ gePsf] JolQmn] s/ ;+sng ug{ x'+b}g . o;
;DaGwdf P]gsf] bkmf !% df lgDg Joj:yf /x]sf] 5M
bkmf !%!%-!_M

btf{ gePsf] JolQmn] s/ c;'n u/]sf] b]lvg] s'g} lahs jf sfuhft hf/L

ug{ / s/ p7fpg x'+b}g .

bkmf !%!%-@_M

btf{ gePsf] s'g} JolQmn] s/ p7fPdf To;/L p7fPsf] s/ lgwf{/0f u/L

lghaf6 c;'n pk/ ul/g]5 .

bkmf !%!%-#_ M pkbkmf -!_ / -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg :yfgLo lgsfo jf
g]kfnl:yt cGt/f{li6o ;+3;+:yf jf lgof]u jf g]kfn ;/sf/ jf d"No clea[l4 s/ gnfUg]
j:t'sf] sf/f]af/ ug]{ ;fj{hlgs ;+:yfgx?n] d"No clea[l4 s/ nfUg] j:t' jf ;]jf laqmL
ubf{ s/ c;'n pk/ ug'{ kg]{5 .
P]gsf] pko'{Qm Joj:yfsf] kl/kfngf gu/L bkmf !% sf] pkbkmf -#_ df plNnlvt s'g}
lgsfo jf ;+3;+:yf afx]s btf{ gePsf] s'g} JolQmn] s/ c;'n pk/ u/]df x'g] hl/jfgfsf]
;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!_ sf] v08 -3_ n] b]xfosf]] Joj:yf u/]sf] 5M
bkmf @(@(-!_!_-3_M bkmf !% pNn+3g u/]df p7fPsf] s/sf] zt k|ltzt /sd .
P]gsf] pko'{Qm Joj:yf cg';f/ s'g} btf{ gePsf] JolQmn] s/of]Uo j:t' jf ;]jfsf] cfk"lt{
ubf{ s/ c;'n pk/ u/]df lghn] c;'n pk/ u/]sf] s/ a/fa/sf] /sd hl/jfgf ug'{kb{5
.

!)=^ btf{ ePsf] JolQmn]

JolQmn] /fVg' kg]{ n]vf cBjflws g/fv]dfM
btf{ ePsf] s/bftfn] /fVg' kg]{ sf/f]af/sf] clen]vsf ;DaGwdf P]g tyf lgodfjnLdf
:ki6 Joj:yf ul/Psf] 5 . o; ;DaGwdf P]gsf] bkmf !^ / lgodfjnLsf] lgod @# df
174

pNn]v ul/Psf] 5 . P]g tyf lgodfjnLsf] pko'{Qm k|fjwfg cg';f/ n]vf cBfjlws
g/fVg], s/ clws[tnfO{ lg/LIf0f ug{ glbPdf To:tf] sfo{nfO{ P]gn] s;'/sf] ?kdf lnPsf]
5 . To:tf] s;'/ ug]{ JolQmnfO{ x'g] hl/jfgfsf] ;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!_
sf] v08 -_ df b]xfosf] Joj:yf /x]sf] 5MM
bkmf @(@(-!_!_-_M bkmf !^ sf] pkbkmf -!_ adf]lhd sf/f]af/sf] n]vf cBfjlws g/fv]df
b;xhf/ ?k}of+ / sf/f]af/sf] n]vf lg/LIf0f ug{ glbPdf k6s}lkR5] kf+rxhf/ ?k}of .

!)=& /fVg' kg]{ clen]v g/fv]df jf clen]vdf ;dfj]z x'g' kg]{ ;"rgf ;dfj]z
gePdfM
d"No clea[l4 s/ P]g tyf lgodfjnLn] btf{jfn JolQmn] /fVg' kg]{ vftf, clen]v tyf
cGo ;"rgfx?sf] ;DaGwdf bkmf !^ tyf lgodfjnLsf] lgod @# df Joj:yf u/]sf] 5 .
P]g tyf lgodfjnLsf] pko'{Qm k|fjwfg cg';f/ clen]v g/fv]df, clen]vdf ;dfj]z x'g'
kg]{ ;"rgf ;dfj]z gu/]df To:tf] sfo{nfO{ P]gn] s;'/sf] ?kdf lnPsf] 5 . To:tf] s;'/
ug]{ JolQmnfO{ x'g] hl/jfgfsf] ;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!_ sf] v08 -r_ df
b]xfosf] Joj:yf /x]sf] 5MM
bkmf @(@(-!_!_-r_ M bkmf !^ sf] pkbkmf -@_ pNn+3g u/]df kf+rxhf/ ?k}of .

!)=* vl/b laqmL vftf k|dfl0ft gu/fPdf jf tf]lsPsf] cjlw;Dd n]vf ;'/lIft
lIft
g/fv]dfM
d"No clea[l4 s/ P]g tyf lgodfjnLn] btf{jfn JolQmn] /fVg' kg]{ vl/b tyf laqmL vftf
s/ clws[taf6 k|dfl0ft u/fpg' kg]{ / d"No clea[l4 s/ k|of]hgsf nflu /flvPsf] n]vf
5 jif{;Dd ;'/lIft /fVg' kg]{ Joj:yf u/]sf] 5 . To:tf k|dfl0ft gu/fPsf] vl/b tyf
laqmL vftf k|of]u ug]{ jf 5 jif{;Dd n]vf ;'/lIft ?kdf g/fVg] sfo{nfO{ P]gn] s;'/sf]
?kdf lnPsf] 5 . To:tf] s;'/ ug]{ JolQmnfO{ x'g] hl/jfgfsf] ;DaGwdf P]gsf] bkmf @(
sf] pkbkmf -!_ sf] v08 -5_ df b]xfosf] Joj:yf /x]sf] 5MM

175

bkmf @(@(-!_!_-5_ M bkmf !^ sf] pkbkmf

pkbkmf -#_ jf -$_ pNn+3g u/]df b;xhf/ ?k}of .

!)=( btf{ gePsf] JolQmn] vl/b laqmL vftf g/fv]dfM

d"No clea[l4 s/ P]g tyf lgodfjnLn] s/ nfUg] j:t' jf ;]jfsf] sf/f]jf/ ug]{ t/ P]g
tyf lgodfjnLsf] k|fjwfg adf]lhd btf{ x'g' kg]{ st{Jo gePsf] sf/0fn] btf{ gePsf]
JolQmn] klg vl/b tyf laqmL vftf cfk}m+n] k|dfl0ft u/L /fVg' kg]{ Joj:yf -P]gsf] bkmf
!^ sf] pkbkmf -!_ sf] v08 -#s_ n] u/]sf] 5 . To:tf vl/b tyf laqmL vftf k|dfl0ft
u/L k|of]u gug]{ sfo{nfO{ P]gn] s;'/sf] ?kdf lnPsf] 5 . To:tf] s;'/ ug]{ JolQmnfO{ x'g]
hl/jfgfsf] ;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!_ sf] v08 -5!_ df b]xfosf] Joj:yf
/x]sf] 5MM
bkmf @(@(-!_!_-5!_ M bkmf !^ sf] pkbkmf -#s_ pNn+3g u/]df k|To]s k6s Psxhf/ ?k}of .

!)=!) btf{ ePsf] JolQmn] tf]lsPsf] Dofbleq s/ ljj/0f k]z gu/]dfM

btf{ ePsf] JolQmn] k|To]s s/ cjlwsf] nflu ;f] s/ cjlw ;dfKt ePsf] @% lbg leq
;DalGwt cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{no jf s/ cjlw ;dfKt ePsf]
ldltn] !% lbg leq ;DalGwt sf]if tyf n]vf lgoGqs sfof{nodf clgjfo{ ?kdf s/
ljj/0f k]z ug'{kb{5 . o;/L k]z ug'{kg]{ s/ ljj/0f tf]lsPsf] Dofb leq k]z gug]{
sfo{nfO{ P]gn] s;'/sf] ?kdf lnPsf] 5 . To:tf] s;'/ ug]{ JolQmnfO{ x'g] hl/jfgfsf
;DaGwdf P]gsf] bkmf @( sf] pkbkmf ! sf] v08 -h_ n] b]xfosf] Joj:yf u/]sf] 5 .
bkmf @(=)% k|ltzt
@(-!_!_-h_ M bkmf !* sf] Joj:yf pNn+3g u/]df nfUg] s/sf] k|ltlbg ))=)%
jf

k|lt

s/

cjlw

Psxhf/

?k}ofdWo]

h'g

a9L

x'G5

;f]

/sd .
pko'{Qm Joj:yf cg';f/ s'g} JolQmn] cfkm"n] k]z ug'{kg]{ ljj/0f tf]lsPsf] ldltdf
tf]lsPsf] lgsfodf k]z gu/]df ;f] ljj/0f adf]lhd lghnfO{ nfUg] s/sf] k|ltlbg )=)%

176

k|ltzt jf k|lt s/ cjlw cyf{t k|lt s/ ljj/0f Ps xhf/ ?k}of dWo] h'g a9L x'G5 ;f]
/sd hl/jfgf ug'{kb{5 .
pbfx/0f !)=#
/fdx/L 6]8;{ d'No clea[l4 s/df btf{ ePsf] s/bftf /x]5 . ;f] kmd{n] ldlt @)^&
>fj0f dlxgfdf u/]sf] sf/f]jf/sf] cfwf/df d'No clea[l4 s/ ?= Ps s/f]8 tL; nfv
bflvnf ug'{kg]{ /x]5 . pQm s/bftfn] ldlt @)^& sf] efb| @% ut] leq s/ ljj/0f
a'emfpg' kg]{df c;f]hsf] !) ut] dfq s/ ljj/0f a'emfPsf] /x]5 . o:tf] cj:yfdf pQm
s/bftfn] tf]lsPsf] cjlw eGbf !% lbg l9nf u/L s/ ljj/0f a'emfPsf] x'+bf k|lt s/
cjlw ?= !,))).)) jf a'emfpg' kg]{ d'No clea[l4 s/ ?= Ps s/f]8 tL; nfvsf]
k|ltlbg )=)% k|ltztsf b/n] b}lgs x'g] ?= ^,%)).)) sf b/n] !% lbgsf] x'g] ?
(&,%)).)) dWo] h'g a9L x'G5 ;f] hl/jfgf ltg'{kg]{ x'+bf ?= (&,%)).)) hl/jfgf :j?k
ltg'{ kb{5 .

!)=!! hfFr tyf k/LIf0f sfo{df c;xof]u jf

jf afwf lj/f]w u/]dfM
btf{ ePsf] JolQmn] k]z u/]sf] s/ ljj/0f / bflvn u/]sf] s/ 7Ls eP gePsf] tyf s'g}
JolQmn] btf{ geO{ s/ nfUg] sf/f]af/ u/] gu/]sf] ;DaGwdf hf+r tyf k/LIf0f ug]{
clwsf/ P]gsf] bkmf @# n] s/ clws[tnfO{ k|bfg u/]sf] 5 . sfg'gk|bQ pQm clwsf/
adf]lhd s/ clws[tn] s'g} JolQmsf] n]vf jf sf/f]af/sf] hf+r tyf k/LIf0f ug]{ sfo{df
s'g} JolQmn] afwf lj/f]w u/]df jf c;xof]u u/]df To:tf] sfo{nfO{ P]gn] s;'/sf] ?kdf
lnPsf] 5 . To:tf] s;'/ ug]{ JolQmnfO{ x'g] hl/jfgfsf] ;DaGwdf P]gsf] bkmf @( sf]
pkbkmf -!_ sf] v08 -em_ n] b]xfosf] Joj:yf u/]sf] 5M
bkmf @(@(-!_!_-em_ M bkmf @# adf]lhdsf] sfo{df afwf lj/f]w u/]df k6s}lkR5] kf+rxhf/
?k}of+ .
177

!)=!@ btf{ ePsf] JolQmn] Go'g lahsLs/0f u/]dfM

btf{ ePsf] JolQmn] s/ nfUg] j:t' tyf ;]jf cfk"lt{ ubf{ ahf/ d"Nodf lahs hf/L
ug'{kb{5 . s'g} JolQmn] dgfl;a sf/0fa]u/ ahf/ d"NoeGbf 36L d"Nodf jf cfkm"n] k|fKt
u/]sf] d"NoeGbf 36L d"Nodf j:t' jf ;]jfsf] lahs hf/L u/]df To; sfo{nfO{ Go'g
lahsLs/0f elgG5 . s/of]Uo j:t' tyf ;]jfsf] cfk"lt{ ubf{ ahf/ d"Nodf lahs hf/L
ug'{ kg]{ eGg] ;DaGwdf P]gsf] bkmf !# tyf bkmf @#u= Pjd\ lgodfjnLsf] lgod @@ n]
:ki6 Joj:yf

u/]sf] 5 . pko'{Qm Joj:yf ljkl/t s'g} JolQmn] dgfl;a sf/0flagf

k|rlnt ahf/ d"NoeGbf 36L d"Nodf lahs hf/L u/]df jf d"Nojfkt k|fKt u/]sf]
/sdeGbf 36L d"Nodf lahs hf/L u/]df ;f] JolQmn] Go'g lahsLs/0f u/]sf] dflgg] /
To:tf] sfo{ o; P]g adf]lhd s;'/ x'g] Joj:yf /x]sf] 5 . pQm s;'/ ug]{ JolQmnfO{ x'g]
hl/jfgfsf] ;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!_ sf] v08 -~f_ n] b]xfosf] Joj:yf
u/]sf] 5M
bkmf @(@(-!_!_-`_ M Go'g lahsLsLs/0f u/L lahs sf6]sf] kfOPdf k|To]s lahssf] nflu
b'O{xhf/ ?k}of jf pkbkmf -@_ adf]lhd nfUg] hl/jfgfdWo] h'g a9L x'G5 ;f] /sd
hl/jfgf ul/g]5 . t/ Go'g lahsLs/0f ePsf] j:t' sfof{non] cfjZos ;Dem]df tf]lsP
adf]lhd vl/b ug{ u/fpg ;Sg]5 .

!)=!# P]g, tyf lgodfjnLdf ePsf cGo Joj:yf

Joj:yf pNn+3g u/]dfM
d"No clea[l4 s/ P]g, @)%@ tyf lgodfjnL @)%# df pNn]v ePsf Joj:yfx?dWo] o;
kl/R5]bsf] cg'R5]b !)=! b]lv !)=!@ ;Dd / cg'R5]b !)=!$ b]lv !)=!& ;Dddf
plNnlvt Joj:yfx?afx]s cGo Joj:yfx? pNn+3g ePdf ;f] sfo{;d]t o; P]g adf]lhd
s;'/ x'g] Joj:yf /x]sf] 5 . To:tf] s;'/ ug]{ JolQmnfO{ x'g] hl/jfgfsf] ;DaGwdf P]gsf]
bkmf @( sf] pkbkmf -!_ sf] v08 -6_ df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf @(@(-!_!_-6_ M of] P]g jf o; P]g cGtu{t ag]sf] lgod pNn+3g u/]df k6s}lkR5]
Psxhf/ ?k}of .
178

t/ s'g} s/ bfloTj l;h{gf x'g] cyf{t P]gsf] bkmf @) adf]lhd s/ lgwf{/0f x'g] ;d]tsf]
s;'/ u/]sf] JolQmsf] xsdf o; v08 adf]lhdsf] hl/jfgf gu/L P]gsf] bkmf @( sf]
ljleGg pkbkmfx?df plNnlvt hl/jfgfx?dWo] s;'/sf] k|s[lt tyf dfqf adf]lhd pko'Qm
x'g] hl/jfgf ug'{kb{5 .

!)=!$ sDKo'
\6j]o/ k|of]u u/]df
sDKo'6/df /x]sf] tYof+s d]6g\ jf ;Rofpg ;lsg] ;km\
;km6j]
btf{ ePsf] JolQmn] ;DalGwt sfof{nosf] :jLs[lt lnO{ sDKo'6/sf] dfWodaf6
:jrflnt?kdf lahs hf/L ug{ kfpg] Joj:yf P]gn] u/]sf] 5 . o;/L lahs hf/L ug{
s'g} JolQmn] k|of]u ug]{ ;km\6j]o/ sDKo'6/df /x]sf] hf/L ul/Psf laqmL lahs ;DaGwL
;"rgf tyf tYof+s d]6\g jf ;+zf]wg ug{ g;lsg] lsl;dsf] x'g'kb{5 . t/ s'g} JolQmn]
To:tf] ;"rgf jf tYof+s d]6\g ;lsg] lsl;dsf] ;km\6j]o/ k|of]u u/]df To; sfo{nfO{ o;
P]gn] s;'/ dfg]sf] 5 . To:tf] s;'/ ug]{ JolQmnfO{ x'g] hl/jfgfsf] ;DaGwdf P]gsf] bkmf
@( sf] pkbkmf -!_ sf] v08 -7_ df b]xfosf] Joj:yf /x]sf] 5M
bkmf @(@(-!_!_-7_ M sDKo'6/ laln+u ug{ :jLs[lt lnPsf s/bftfn] tYof+s d]6g\ tyf
;Rofpg ;lsg] ;km\
\6j]o/ k|of]u u/]sf] kfOPdf kf+r nfv ?k}of+ .
;km6j]

!)=!% :ki6 hl/jfgf tf]lsPsf] afx]s cGo s;'/ u/]dfM

P]gsf] bkmf @( sf] pkbkmf -!_ sf] v08 -s_ b]lv v08 -7_ ;Dd tyf bkmf @( sf]
pkbkmf -@_ n] tf]s]sf] hl/jfgf x'g] s;'/ afx]s s/sf] bfloTj 36fpg] u/L s'g} s;'/
u/]df x'g] hl/jfgf ;DaGwdf P]gsf] bkmf @( sf] pkbkmf -!s_ df lgDg Joj:yf ul/Psf]
5.
bkmf @(@(-!s_ Mof] P]g jf o; P]g cGtu{t ag]sf] lgod kfngf gu/L s/sf] bfloTj
36fPdf s/ clws[tn] ljefun] tf]s]sf] cfwf/df s/ ljuf]sf] kRrL; k|ltzt;Dd
hl/jfgf ug{ ;Sg]5 .

179

P]gsf] pko'{Qm Joj:yf adf]lhd ljefun] b]xfo cg';f/sf] s;'/df b]xfo adf]lhdsf]
hl/jfgf ug]{ u/L tf]s]sf] 5 .
l;= g+=
!

s;'/x?

hl/jfgf

gkfpg] s/ s6[L bfjL u/]sf]

cj:yfM
-s_ cf+lzs s/ s6[L bfjL ug'{
kg]{df k"/} bfjL u/]sf]
-v_ ;dfg'kflts s/ s6[L ;xL
gePsf]
-u_ s/ s6[L ug{ gkfO{g] j:t'
tyf ;]jfx?sf] s/ s6[L
bfjL u/]sf]
-3_ sf/f]af/;+u c;DalGwt
j:t' tyf ;]jfx?sf] s/
s6[L bfjL u/]sf]
-_ w/f}6Ldf /x]sf] /sdsf] s/
s6[L bfjL u/]sf]
-r_ a}+s Uof/]06Ldf cfoft
ul/Psf] /sdsf] s/ s6[L
bfjL u/]sf]
-5_ cGo kmd{ jf JolQmn]
vl/bdf lt/]sf] s/ s6[L
bfjL u/]sf]
-h_ vr{ /sdx?sf] -h:t}M
eG;f/, clu|d cfos/, ;]jf
z'Ns cflbsf]_ s/ s6[L
bfjL u/]sf]
-em_ eljtJo k/]sf] k|df0f k]z
ePsf]
cj:yfdfafx]sf
;Ssn k|1fkgkq, ;Ssn
s/ lahs k]z gePsf]
cj:yfdf
180

a9L bfjL u/]sf] s/

s6[Lsf] !% k|ltzt
a9L bfjL u/]sf] s/
s6[Lsf] @) k|ltzt
bfjL u/]sf] s/ s6[Lsf]
@) k|ltzt
bfjL u/]sf] s/ s6[Lsf]
@) k|ltzt
@ k|ltzt
bfjL u/]sf] s/ s6[Lsf]
@) k|ltzt
bfjL u/]sf] s/ s6[Lsf]
@% k|ltzt
bfjL u/]sf] s/ s6[Lsf]
@) k|ltzt
! k|ltzt hl/jfgf u/L
vftfdf k|ljli6 /
Value Add ePdf
k|dfl0ft
k|ltlnlksf]
cfwf/df s/ s6[L lbg]

P]g lgod pNn+3g

ePsf] bkmf / lgod
bkmf !&-@_, lgod
$!-@_
bkmf !&-#_, lgod
$)-#_, $)-$_
lgod #(-!_, #(-@_,
$!-!_
lgod #(-!_-s_
bkmf !@-*_
lgod #(-!_-u_
lgod #(-!_-v_/ -u_
bkmf !&-!_
lgod #(-!_-v_/ -u_

ul0ftLo q'6L h:t} hf]8 yks/df @) k|ltzt

hDdfdf km/s k/]sf] sf/0faf6 hl/jfgf ug]{
yk laqmL sfod ePsf] cj:yf
;++lIfKt s/ lahs - cg';"lr_ % k|ltzt hl/jfgf ug]{
af6 s/s6\6L bfjL u/]sf]

P]gsf] bkmf @$-!_ / @_

lgodfalnsf]
!*-#_

lgod

!)=!^ ablgotk"0f{ 9+un] s/ 5Ng] s'g} s;'/ u/]df M

o; kl/R5]bsf] cg'R5]b !)=!% ;Dddf pNn]v ul/Psf cj:yf tyf s;'/afx]s s/ 5Ng]
dg;fo jf lgot /fvL s'g} JolQmn] s'g} sfo{ u/L s/ 5n]df jf s/ bfloTj sd u/]df
To:tf] sfo{nfO{ ablgotk"0f{ 9+un] s/ 5Ng] s;'/ u/]sf] dflgg] Joj:yf P]gn] u/]sf] 5 .
o:tf uDeL/ k|s[ltsf s;'/ u/L s/ 5Ng] JolQmnfO{ clwstd\ hl/jfgf tyf s}b;d]t x'g]
Joj:yf P]gn] u/]sf] 5 . o:tf uDeL/ k|s[ltsf s;'/ ug]{ JolQmnfO{ x'g] hl/jfgf tyf
;hfosf ;DaGwdf P]gsf] bkmf @( sf] pkbkmf -@_ n] b]xfo adf]lhdsf] Joj:yf u/]sf] 5
.
bkmf @(@(-@_ M s'g} JolQmn] b]xfo adf]lhdsf s'g} s;'/ u/]df s/ clws[tn] To:tf]
To:tf]
JolQmnfO{ s/ lauf]sf] zt k|ltzt /sd hl/jfgf jf 5 dlxgf;Dd s}b jf b'j} ;hfo
ug{ ;Sg]5M
-s_

e'mf n]vf jf lahs jf cGo sfuhft tof/ u/]df,

-v_

hfn;fhL u/L s/ 5n]df,

-u_

btf{ gePsf] JolQmn] btf{ ePsf] JolQm ;/x Jojxf/ u/]df,

-3_

bkmf @#u pNn+3g u/]df,

-_

bkmf #) sf] pNn+3g u/L sf/f]af/ u/]df .

s'g} JolQmn] em'7f n]vf jf lahs jf cGo sfuhft tof/ u/L, hfn;fhL u/L, btf{
gePsf] JolQmn] s/ p7fO{, Go'g lahsLs/0f u/L jf lgnDag ePsf] cjlwdf sf/f]af/
u/L P]gsf k|fjwfgx?sf] pNn+3g u/L s/ bfloTj sd u/]df jf s/ 5Ng] sfo{ u/]df
To:tf] JolQmnfO{ lghsf] To:tf] sfo{n] sd ePsf] s/ bfloTj jf 5lnPsf] s/ a/fa/sf]
/sd hl/jfgf jf ^ dlxgf;Dd s}b jf b'a} ;hfo ug{ ;lsg] Joj:yf P]gn] u/sf] 5 .
181

!)=!& dltof/nfO{ ;hfo x'g]M

o; P]gdf plNnlvt s'g} s;'/ ug]{ JolQmnfO{ hfgfhfg jf nfk/jfxLj; To:tf] s;'/ ug{
;xof]u k'ofpg] JolQmnfO{ ;d]t ;hfo x'g] Joj:yf P]gn] u/]sf] 5 . ;f] ;DaGwdf P]gsf]
bkmf @( sf] pkbkmf -#_ df b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf @(@(-#_M o; P]gdf plNnlvt s'g} s;'/ ug]{ JolQmnfO{ hfgfhfg jf nfk/jfxL u/L
d2t ug]{ jf ;xfotf lbg] jf b'?T;fxg ug]{ jf ;Nnfx lbg] dltof/nfO{ To:tf] JolQmn]
sd lt/]sf] s/sf] krf; k|ltzt /sd hl/jfgf nfUg]5 .
o; P]g adf]lhd s/ bflvnf gug]{, em'7f jf e|dk"0f{ ljj/0f lbg], hfn;fhL ug]{, s/
k|zf;gdf jfwf lj/f]w ug]{ jf cg'lrt k|efj kfg]{, clVtof/ k|fKt jf clVtof/ k|fKt
gePsf] JolQmn]] s'g} s;'/ ug]{ jf s'g} s;'/ ug{ dltof/L ug]{] tyf P]gsf] kfngf gug]{
h:tf s;'/ ug]{ JolQmnfO{ hfgfhfg jf nfk/jfxL u/L d2t ug]{, ;xfotf lbg], b'?T;fxg
ug]{ jf ;Nnfx lbg] dltof/nfO{ To:tf] dltof/Lsf] sf/0faf6 36\g uPsf] s/sf] krf;
k|ltzt hl/jfgf x'g] Joj:yf /x]sf] 5 .

!)=!* s;'/ :jLsf/ ug]{ JolQmnfO{ nfUg] hl/jfgfM

s'g} JolQmn] lgodfjnLsf] lgod @(-#_ adf]lhd clGtd s/ lgwf{/0f gx'+b} cfkm"n] P]gsf]
bkmf @( sf] pkbkmf -@_ sf] s'g} Ps jf PseGbf a9L s;'/ u/]sf] egL lnlvt?kdf
:jLsf/ u/]df ljefun] ;f] JolQmnfO{ To:tf] s;'/ u/] jfkt nfUg] hl/jfgfdf ga9\g] u/L
hl/jfgf /sd bflvnf ug{ cfb]z lbg ;Sg] Joj:yf P]gsf] bkmf @(s n] u/]sf] 5 . ;f]
bkmfdf b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf @(s@(s-!_ M o; P]gdf cGoq h'g;'s} s'/f n]lvPsf]
vPsf] eP tfklg s'g} JolQmn] cfkm"n]
bkmf @( sf] pkbkmf -@_ df pNn]v ePsf] cGo s'g} Ps jf PseGbf a9L s;'/ u/]sf]
egL sf/jfxLsf] k|lqmof z'? x'g' cufj} lnlvt ?kdf :jLsf/ u/]df To:tf] s;'/ u/] jfkt

182

nfUg] hl/jfgf /sddf ga9\

ga9g]\g] u/L hl/jfgf /sd bflvnf ug{ ljefun] To:tf]
To:tf] JolQmnfO{
cfb]z lbg ;Sg]5 .
-@_ M ljefun] pkbkmf -!_ adf]lhdsf] cfb]z lb+bf To:tf] cfb]zdf To:tf] s;'/sf] ljj/0f,
a'emfpg' kg]{ hl/jfgf /sd / hl/jfgf /sd a'emfpg' kg]{ ldlt v'nfpg' kg]{5 .
-#_ M ljefun] o; bkmf adf]lhd lbPsf] cfb]z clGtd x'g]5 .
o; bkmfn] ljefun] lbPsf] cfb]zdf s;'/sf] ljj/0f, aemfpg' kg{] hl/jfgfsf] /sd /
hl/jfgf a'emfpg' kg]{ ldlt v'nfpg' kg]{ Joj:yf ;d]t u/]sf] 5 . P]gsf] o; bkmf
adf]lhd ljefun] lbPsf] cfb]z cg';f/ hl/jfgf bflvn ug]{ JolQmsf xsdf ljefun]
To;/L lbPsf] cfb]z clGtd x'g] cyf{t\ ;f] cfb]z pk/ ;f] JolQmn] o; P]gsf] bkmf #!s
adf]lhd k|zf;sLo k'g/fjnf]sgsf] lgj]bg lbg kfp+b}g .

183

kl/R5]b !!
k|zf;sLo k'g/fjnf]sg / k'g/fj]bg
d'No clea[l4 s/ P]g, @)%@ n] Goflos pkrf/nfO{ >[+vnfsf] ?kdf c+ufNg' kg]{
Joj:yf u/]sf] 5 . o; cg';f/ dsf{ k/]sf] 7fGg] s/bftfn] klxn] cfGtl/s /fh:j
ljefusf dxflgb]{zs ;dIf k|zf;sLo k'g/fjnf]sgsf nflu hfg'kb{5 . lglZrt
;dodf ljefuaf6 pkrf/ gkfP jf ToxfFaf6 ePsf] lg0f{odf lrQ ga'em]df s/bftfn]
/fh:j Gofoflws/0fdf k'g/fj]bg ug{ ;Qm5 . k|zf;sLo k'g/fjnf]sg ;DaGwL k|lqmof
o;} P]g adf]lhd / /fh:j Gofoflws/0fdf k'g/fj]bg ug]{ / To;df ;'gjfO{ ug]{ k|lqmof
/ zt{x? /fh:j Gofoflws/0f P]g, @)#! / /fh:j Gofoflws/0f lgodfjnL, @)#) f/f
Jojl:yt ul/Psf 5g\ . P]gsf] bkmf #!s / bkmf #@ df k'g/fanf]sg / k'g/fa]bg
;DaGwdf s/ clws[t jf cfGtl/s /fh:j sfof{no jf 7"nf s/bftf sfof{no jf
cfGtl/s /fh:j ljefu jf s/ clws[tsf] clwsf/ k|of]u ug{ kfpg] u/L g]kfn
;/sf/n] tf]s]sf] cGo s'g} clws[tf/f ePsf s/ lgwf{/0fsf] lg0f{oaf6 lrQ ga'emfpg]
s/bftfnfO{ pkrf/ vf]Hg], k|fKt ug]{ k|lqmof / zt{x? lgwf{/0f ul/Psf 5g\ . cfGtl/s
/fh:j laefusf] dxflgb]{zs ;dIf k'g/fanf]sg ug]{ / /fh:j Gofoflws/0f ;dIf
k'g/fa]bg hfg ;Sg] k|fjwfgsf ;DaGwdf la:t[t AofVof o; kl/R5]bdf ul/Psf] 5 .

!!=! k|zf;sLo k'g/fjnf]sgsf] cf}lrTo M

s/ clws[t jf ljefuf/f ePsf s/ lgwf{/0fsf lg0f{ox?nfO{ k|zf;lgs tj/af6
5fgljg ug]{ Pj+ sfg"g ;Ddt eP gePsf] x]l/g] k|lqmofnfO{ k|zf;sLo k'g/fjnf]sg
elgG5 . o;/L 5fglagsf cfwf/df To:tf lg0f{ox? sfg"g ;Ddt ePsf] gb]lvPsf]
xb;Dd To:tf lg0f{ox? ab/ ul/G5 . tNnf] clwsf/Ln] k|lqmofx? af/] 1fgsf] cefjdf,
k|fljlwsul0ftLo q'6Lx? u/]sf]df, nfk/jfxL jf bIftfsf] cefjdf u/]sf] q'6Lx?
dflyNnf] clwsf/L -dxflgb]{zs_ n] ;RofO{ ;du| cfGtl/s /fh:j ljefu Ps Plss[t
lgsfosf] tkm{af6 s/bftfnfO{ ;se/ ;d'lrt lg0f{o k|bfg ug]{ x]t'n] tTsfn
184

k'g/fjnf]sgsf] ;'lawf k|bfg ug{ of] Joj:yf ul/Psf] xf] . dxflgb]{zsnfO{ P]gn] s/
clws[t eGbf dfly /fv]sf] 5 . dxflgb]{zsnfO{ P]gsf] efjgf / dd{ cg'?k lJblawf
k/]sf] laifodf AofVof ug]{ clwsf/ k|fKt 5 .To;}n] dxflgb]{zs glltut lg0f{o lng Pa+
P]g lgod Pa+ cg';"lr adf]lhd s/ nfUg] / 5'6 x'g] a:t'sf] AofVof / :ki6 ug{]
x}l;ot /fVb5g . ct cfk"m dftxtsf s/ clws[tn] u/]sf] lg0f{o P]g lgodsf] dd{ Pa+
efjgf cg's"n eP gePsf] x]/L km/s 9+un] eP u/]sf] kfOPdf tTsfn} ;Rofpg
nufpg] , laafbnfO{ nlDag glbO{ ;dodf /fh:j ;+sng ug]{ u/fpg] x]t'n] of]
k|zf;lso k'gf/fanf]sg ug]{ clwsf/ lghnfO{ ;'lDkPsf] b]lvG5 .o;}n] klg o;nfO{
k'g/fa]bg gelg k|zf;lso k'g/fan]fsg ( Administrative Review ) elgPsf] xf]
.

!!=@

k|zf;sLo k'g/fjnf]sgsf] nflu lgj]bg lbg ;Sg]M

!!=@=! k|zf;sLo k'g/fjnf]sgsf nflu lbOg] lgj]bg

k|zf;sLo k'g/fjnf]sgsf nflu lbOg] lgj]bgsf ;DaGwdf P]gsf] bkmf #!s= sf] pkbkmf
-!_, pkbkmf -@_, pkbkmf -^_ tyf pkbkmf -&_ df lgDgfg';f/sf] Aoa:yf /x]sf] 5 M
#!s#!s-!_ s/ clws[tn] u/]sf] s/ lgwf{/0fsf] lg0f{opk/ lrQ ga'em\mg]\g] JolStn] To:tf]
lg0f{osf] ;"rgf
rgf kfPsf] ldltn] tL; lbgleq To:tf] lg0f{o lj?4 ljefu ;dIf lgj]bg lbg
;Sg]5 .
#!s#!s-@_ pkbkmf -!_ adf]lhd lgj]bg lbg] Dofb u'lh|g uO{ s'g} s/bftfn] Dofb yksf]
nflu Dofb u'lh|Psf] ldltn] ;ft lbgleq lgj]bg lbPdf ljefun] Dofb u'h|]sf] ldltaf6
a9Ldf tL; lbgsf] Dofb yk ug{ ;Sg]5 .
#!s#!s-^_ pkbkmf -!_ adf]lhd lgj]bg lbg] s/bftfn] lgwf{l/t s/ /sd dWo] ljjfb/lxt
s/ /sd a'emfO ljjflbt s/sf] Ps ltxfO{ /sd gub w/f}6L /fVg' kg]{5 .
#!s#!s-&_ pkbkmf -!_ adf]lhd bflvnf ug'{kg]{ /sd lgj]bg lbg' eGbf cuf8L g} a9L
bflvnf u/]sf] /x]5 eg] To:tf] /sdn] vfd];Ddsf] /sd s6fO af+sL /sd dfq w/f}6L
/fVg ;Sg]5 .
185

k|zf;sLo k'g/fjnf]sgsf nflu ljefu ;dIf lgj]bg lbg'kb{5 . To:tf] lgj]bg bfo/ ug{
lgDg sfo{ljwL k"/f ug'{kb{5 M
!_

s/ clws[tn] u/]sf] s/ lgwf{/0fsf] lg0f{odf lrQ ga'em] ;f] lj?4 dfq lgj]bg
lbg' kb{5 .

@_

lgj]bg lbFbf To:tf] lg0f{osf] ;"rgf kfPsf] #) lbg leq lbg' kb{5 . s'g} sf/0fn]
lgj]bg lbg] pQm Dofb u'h|g uPdf ;f] Dofb u'h|]sf ldltn] ;ft lbg leq} Dofb
yk dfUg lgj]bg lbg ;lsG5 .

#_

Dofb yksf] nflu k/]sf] lgj]bgdf ljefun] 5fgljg ug'{kb{5 . To;/L 5fgljg ubf{
Dofb u'h|]sf] dgfl;j sf/0f b]lvPdf Dofb u'h|]sf] ldltaf6 al9df tL; lbg ;Dd
ljefun] Dofb yk u/L lbg ;Qm5 .

$_ Dofb yksf] nflu k/]sf] lgj]bgdf Dofb yk ug}{ k5{ eGg] clgjfo{tf x'Fb}g . sf/0f
dgfl;a gnfu]df laefun] Dofb yk gug{ ;Qm5 . t/ To;/L Dofb yk gePdf
;f]sf] lnlvt hfgsf/L lgj]bsnfO{ lbg'k5{ .
%_

k|zf;sLo k'g/fjnf]sgsf nflu lbOg] lgj]bgkqsf] 9fFrf / To;df v'nfpg'kg]{

s'/faf/] d"No clea[l4 s/ P]g lgoddf s'g} pNn]v ePsf] kfOb}g . o;f] x'Fbf
;fdfGo rng rlNtsf] 9fFrfdf lgj]bg n]Vg ;lsG5 . lgj]bgdf lgj]bsnfO{ ;f]
lg0f{on] s] s'g sfg"gsf] s] s;/L pNn+3g eP/ lgj]bsnfO{ s] slt / s] s:tf]
dsf{ k/]sf] xf] eGg] v'nfpgsf ;fy} k'g/fjnf]sg x'g kg]{ cfwf/ / sf/0f
:ki6?kdf pNn]v ug'{k5{ . ;fdfGotM o:tf] lgj]bgdf s] slt s/, Aofh, z'Ns
nfUg' kg]{ lyof] / slt al9 nufOof] eGg] s'/f vf]Ng' k5{ .

^_

d"No clea[l4 s/ P]gdf s;n] k|zf;sLo k'g/fjnf]sgsf] lgj]bg lbg] xf] eGg]
s'/f v'nfOPsf] kfOb}g . o:tf]df ;fdfGotM lg0f{on] h;nfO{ c;/dsf{ kb{5
To;}nfO{ dsf{ kg]{ kIf dflgG5 . d"No clea[l4 s/ P]g cGtu{tsf ;a} s'/fx? s/
nfUg] sf/f]jf/ / s/ nfUg] a:t' jf ;]jf;Fu ;DalGwt 5g\ t;y{ s/of]Uo
186

sf/f]jf/ug]{ JolQm vf; u/L s/ ltg]{ jf s/ c;'n ug]{ bfloTj ePsf] JolQm lj?4
g} s/ lgwf{/0fsf] lg0f{o x'g] s'/f :jfefljs x'G5 . t;y{ To:tf] lg0f{o jf
cfb]zaf6 dsf{df k/]sf] JolQmn] cfkm} jf clws[t k|ltlglwjf/]z dfkm{t
k|zf;sLo k'g/fjnf]sgsf] lgj]bg lbg] xs /fVb5 .
&_

k|zf;sLo k'g/fjnf]sg jfl/; -k|ltlglw_ af6 lbg ;lsG5 . o;sf nflu

ljlw;Ddt 9+uaf6 ;f] k|of]hgsf nflu jf/];k|ltlglw dgf]lgt u/]sf] b]lvg]
sfuh ;+nUg ePsf] x'g clgjfo{ x'G5 .

*_ k|zf;sLo k'g/fjnf]sg ubf{ cljjflbt s/ lgj]bsn] lrQ a'emfPsf] k'/} /

lgj]bsn] ljjfb p7fPsf] s/ /sdsf] Ps ltxfO{ gub w/f}6L a'emfPsf] lg:;f
lgj]bg ;fy ;+nUg x'g' clgjfo{ x'G5 . cGoyf k|zf;sLo k'g/fjnf]sgsf] sf/jfxL
x'g ;Qm}g .
(_ lgj]bg ;fy cfgf] bfjL, lhls/ k'li6 ug]{ k|df0fx? ;+nUg /fVg' k5{ .

!!=@=@ k|zf;sLo k'g/fjnf]sg ug]{ ljefusf] clwsf/If]qM

k|zf;sLo k'g/fjnf]sg ug]{ ljefusf] clwsf/If]qsf ;DaGwdf P]gsf] bkmf #!s sf]
pkbkmf -#_ df lgDgfg';f/sf] Aoa:yf /x]sf] 5 M
#!s#!s-#_ s/bftfn] pkbkmf -!_ adf]
adf]lhd lbPsf] lgj]bg ;d]tsf k|df0f sfuh
5fgljg ubf{ lgj]bssf] lgj]bg lhls/ ;To b]lvg cfPdf :ki6 sf/0f vf]nL krf{ v8f
u/L dxflgb]{zsn] ;f] s/ lgwf{/0f cfb]z ab/ u/L k'gM s/ lgwf{/0f ug{ ;DalGwt s/
clws[tnfO lgb]{zg lbg jf s'g} s/ clws[tnfO ;f] sfd ug{ cfb]z lbg ;Sg]5 .
cfkm";dIf k/]sf] kg'/fjnf]sg u/L kfpF eGg] lgj]bg /Lt k"j{s, sfg"gsf] k|lqmof / zt{
k'u]sf] /x]5 eg] ljefun] lgj]bg pk/ ;'gjfO u/L lg0f{o lbg' kb{5 . pk/f]Qm sfg"gL
Joj:yfnfO{ ljZn]if0f ubf{ lgj]bsn] lbPsf] ph'/L dgfl;a b]lvPdf gLh lj?4 ePsf
lg0f{onfO{ k"0f{ jf cf+lzs ?kdf ab/ ug{ ljefun] ;Qm5 . To;} u/L lhls/ dgfl;a
gb]lvPdf lgj]bssf] dfu gk'Ug] u/L lg0f{o ug{ ;lsG5 . To;sf] hfgsf/L lnlvt ?kdf
lgj]bsnfO{ lbg' kb{5 .
187

!!=@=# k|zf;sLo k'g/fjnf]sgsf] lg0f{o M

k|zf;sLo k'g/fjnf]sgsf] lgj]bg dfyLsf] lg0f{osf] ;dofawL ;DaGwdf P]gsf] bkmf #!s
sf] pkbkmf -$_ tyf pkbkmf -%_ df lgDgfg';f/sf] Aoa:yf /x]sf] 5 M
#!s#!s-$_ pkbkmf -!_ adf]lhd lgj]bg k/]sf] ldltn] ;f7L lbgleq ;f] lgj]bg pk/
laefun] lg0f{o lbg' kg]{5 .
#!s#!s-%_ pkbkmf -$_ adf]lhdsf] Dofbleq laefun]
laefun] lg0f{o glbPdf ;DalGwt AolQmn] bkmf
#@ adf]lhd /fh:j Gofoflws/0fdf k'g/fj]bg lbg ;Sg]5 .
bkmf #!s sf] Joj:yf cg';f/ ljefun] k|zf;sLo k'g/fjnf]sgsf] lgj]bgdfyL lgj]bg
btf{ ePsf] ldltn] ^) lbg leq 5fgljg u/L lg0f{o u/L ;Sg' kb{5 . ;f] Dofb leq
ljefun] lg0f{o glbPsf] l:yltdf lgj]bsn] /fh:j Gofoflws/0fdf k'g/fj]bg lbg ;Qm5 .
o:tf] cj:yfdf /fh:j Gofoflws/0fdf k'g/fj]bg ug{ laefusf] lg0f{o s'l//xg kb}{g .

!!=# /fh:j Gofoflws/0fdf nfUg] k'g/fj]bg / lg0f{o ;DaGwL Aoa:yf M

!!=#=! /fh:j Gofoflws/0fdf k'g/fj]bg nfUg]
nfUg]
P]gsf] bkmf #@ df /fh:j Gofoflws/0fdf k'g/fj]bg nfUg] ;DaGwdf lgDgfg';f/sf]
Aoa:yf u/]sf] 5 M
bkmf #@#@-!_

bkmf #) adf]lhd dxflgb]{zsn] u/]sf] lgnDagsf] cfb]z jf bkmf #!s= sf]

pkbkmf -$_ adf]lhd laefun] u/]sf] lg0f{o pk/ lrQ ga'em\mg]\g] JolStn] /fh:j
Gofoflws/0f
Gofoflws/0f P]g, @)#! adf]lhd /fh:j Gofoflws/0fdf k'g/fj]bg lbg ;Sg]5 .
-@_ pkbkmf -!_ adf]lhd k'g/fj]bg lbg] JolQmn] k'g/fj]bg lbPsf] kGw| lbgleq
k'g/fj]bgsf] ;"rgfsf] Ps k|lt ljefudf btf{ u/fpg' kg]{5 .
P]gsf] bkmf #@ cg';f/ b]xfosf lg0f{o lj?4 /fh:j Gofoflws/0fdf k'g/fj]bg nfUb5 M
188

-s_ k|zf;sLo k'g/fjnf]sgsf nflu lbPsf] lgj]bgdf ljefun] bkmf #!s= adf]lhd
u/]sf] lg0f{o,
-v_ k|zf;sLo k'g/fjnf]sgsf nflu lbPsf] lgj]bgdf ljefun] bkmf #!s= adf]lhd
lgj]bg lbPsf] ^) lbg leq lg0f{o glbPdf s/ clws[tn] u/]sf] s// lgwf{/0fsf]
lg0f{o,
-u_ bkmf #) adf]lhd dxflgb]{zsn] u/]sf] lgnDagsf] lg0f{o .
k'g/fj]bg ug]{ s'/f sfg"gf/f Jojl:yt ul/Psf] x'G5 . k'g/fj]bgf/f tNnf] clwsf/L jf
lgsfof/f eP u/]sf] lg0f{o Gofo Pj+ sfg"g ;Ddt ePsf] 5 5}g hfFlrG5 / Gofo Pj+
sfg"g k|lts"n b]lvPsf] l:yltdf To:tf] lg0f{o ab/ x'G5 .
d"No clea[l4 s/sf] ;Gbe{df x]bf{ z'? b]lvg} k'g/fj]bg ug{ kfOg] u/L sfg"g ag]sf]
b]lvG5 . d"No clea[l4 s/ P]g @)%@ n] ;a} s/ lgwf{/0fsf lg0f{o, cfb]z lj?4
k'g/fjnf]sg ug{ klxnf] cfGtl/s /fh:j ljefudf hfg'kg]{ / txfFaf6 ePsf] lg0f{odf
lrQ ga'em]sf] l:yltdfdfq /fh:j Gofoflws/0fdf hfg ;lsg] u/L k'g/fj]bgsf]
clwsf/nfO{ Jojl:yt u/]sf] 5 .
k'g/fj]bg ug]{ k|lqmof tyf k'g/fj]bgdf lg0f{o lbg] clwsf/ ;DaGwL s'/fx? /fh:j
Gofoflws/0f P]g @)#! / /fh:j Gofoflws/0f lgodfjnL @)#) f/f Jojl:yt ul/Psf
5g\ .

!!=#=@ k'g/fj]bgsf] 9fFrf tyf k'g/fj]bgdf v'nfpg' kg]{ s'/f M

k'g/fj]bg ug{sf nflu /fh:j Gofoflws/0f lgodfjnL @)#) sf] cg';"rL @ df 9fFrf
tf]lsPsf] 5 . ;f] 9fFrfdf k'g/fj]bg tof/ ug'{ k5{ . k'g/fj]bgdf ;f] lgodfjnLsf] lgod
( f/f pNn]v ul/Psf s'/fx? vf]Ng' k5{ .

!!=#=# /fh:j GofofwLs/0fsf] clwsf/ If]q M

/fh:j GofofwLs/0f P]g @)#! sf] bkmf ^ cg';f/ k'g/fj]bg ;'Gg] ;DaGwdf /fh:j
Gofoflws/0fsf clwsf/ lgDg x'G5g\ M
189

-s_ d'2fsf] clGtd lg0f{o ug]{,

-v_ d'2fdf 7x/fpg'kg]{ s'/f v'nfO{ d'gfl;a ;do tf]sL d'2fsf] nut sfod} /fvL ;f]
ljifodf sf/jfO{ / lsgf/f ug{ z'? lsgf/f ug]{ cf jf clwsf/L 5]p lkmtf{ k7fpg],
-u_ z'? lsgf/f ug]{ cf jf clwsf/Ln] u/]sf] km};nf jf cfb]znfO{ ;b/, pN6L jf s]xL
pN6L ug]{ / ;f] tNNff] cf jf clwsf/Ln] ug{ kfpg] sf/jfO{ jf lg0f{o ug]{,
-3_ cfkm}Fn] al9 k|df0f a'e\mg] / tNnf] cf jf clwsf/Laf6 klg a'em\g nufpg], /
-_ kIf / ;fIfL lemsfpg], jofg lng], k|df0f a'em\g], sfuh kq bflvnf u/fpg] / b08
;hfo ug]{ ;d]t k|rlnt g]kfn sfg"g adf]lhd cbfntnfO{ eP ;/xsf] clwsf/
k|of]u ug]{ .
-r_ Gofoflws/0fn] cfgf] cjx]ngfdf sf/afO{ rnfO{ b'O{ dlxgf s}b jf ?= %)).
hl/jfgf jf b'j} ;hfo ug{ ;Qm5 . t/ GofofwLs/0fnfO{ ;Gtf]if x'g] u/L Ifdfofrgf
ug]{nfO{ Ifdf ug{ jf ;hfo dfkm jf 36fpg ;Sg] clwsf/ ;d]t k|fKt 5 .

!!=#=$ /fh:j Gofoflws/0fn] u/]sf]f] lg0f{osf] ca:yf M

;fdfGotM /fh:j Gofoflws/0fn] u/]sf lg0f{ox? clGtd x'G5g\ . t/ /fh:j Gofoflws/0f
P]g, @)#! sf] bkmf * n] lgDg k|Zgdf k|ToIf sfg"gL q'l6 eO{ Gofoflws/0fsf] lg0f{o k"0f{
jf cf+lzs ?kdf plN6g] b]lv ;jf]{Rr cbfntn] cfk'm ;dIf k'g/fj]bg ug{ cg'dlt lbPdf
Gofoflws/0fsf] lg0f{o jf clGtd cfb]z pk/ ;jf]{Rr cbfntdf k'g/fj]bg nfUb5 M
-s_

clwsf/ If]qsf] k|Zg,

-v_

a'em\g'kg]{ k|df0f ga'em]sf] jf a'em\g gx'g] k|df0f a'em]sf] k|Zg, jf

-u_

afWofTds ?kdf kfng ug'{kg]{ sfo{ljlw ;DaGwL sfg"gsf] pNn+3g ePsf] k|Zg,

-3_

uDeL/ sfg"gL q'l6 ;DaGwL k|Zg .

!!=#=% k'g/fj]bg ug]{ Dofb / Dofb yk M

190

Gofoflws/0fdf k'g/fj]bg nfUg] lg0f{o jf cfb]z ;'gL kfPsf]df ;f] ldltn] / lg0f{o jf
cfb]z ePsf] eGg] s'/fsf] Dofb ;'rgf tfd]n ePsf]df ;f] ldltn] #% lbg leq k'g/fj]bg
lbg' kb{5 .
k'g/fj]bg lbg] Dofb gf3]kl5 k'g/fj]bg btf{ x'g jf btf{ ePsf] /x]5 eg] klg sfod /xg
;Qm}g, vf/]h x'G5 . t/ cfgf] sfa' aflx/sf] kl/l:ylt k/L k'g/fj]bg ug]{ Dofb u'h|]sf]
eP To:tf]df u'h|]sf] Dofb ydfO{ k'g/fj]bg ug{ ;lsG5 . To:tf] kl/l:yltdf d'n'sL P]g,
cbfntL aGbf]j:tsf] dxnsf] %( g+= cg';f/sf] cj:yf / sf/0f b]vfO{ /fh:j
Gofoflws/0f ;dIf k'g/fj]bg ug]{ Dofb yfdL kfpg lgj]bg ug'{kb{5 . /fh:j
Gofoflws/0fn] lgj]bgdf pNn]v ePsf] cj:yf / sf/0f d'gfl;a b]v]df k'g/fj]bgsf] Dofb
u'h|]sf] ldltn] c? #) lbgsf] Dofb yk u/L lbg ;Qm5 .

!!=#=^ k'g/fj]bg b:t'/ M

k'g/fj]bg ubf{ ?= !)). b:t'/ a'emfpg' kb{5 .
/fh:j Gofoflws/0fdf k'g/fj]bg ubf{ sfg"g adf]lhd a'emfpg'kg]{ /sd w/f}6L /fVg' kb{5
. w/f}6L g/fvL k'g/fj]bg ug{ ;lsb}g . o; cg';f/ w/f}6L /fVg' kbf{ /fh:j Gofoflws/0f
P]g @)#! sf] bkmf ( cg';f/ s/ lgwf{/0f ePsf]df lgwf{l/t s/ /sdsf] krf; k|ltzt /
hl/jfgf ePsf]df hl/jfgf ePsf] k'/} /sd w/f}6L /fVg' kb{5 .

!!=#=& k'g/fj]bg u/]sf] ;"rgf ljefudf btf{ u/fpg' kg]{ M

d"No clea[l4 s/ P]g @)%@ sf] bkmf #@ sf] pkbkmf -@_ cg';f/ k'g/fj]bg lbg] JolQmn]
k'g/fj]bg lbPsf] !% lbg leq k'g/fj]bgsf] ;"rgfsf] Ps k|lt ljefudf btf{ u/fpg' k5{ .

!!=#=* k'g/fj]bg ;DaGwL sf/jfO{ tyf lg0f{o M

k'g/fj]bg btf{ eO d'2f rln;s]kl5 ;f] ;DaGwL lg0f{o ug]{ k|lqmofx? ;fdfGo cbfntdf
eP ;/x x'G5 . o; cy{df Gofoflws/0fdf b'O{ kIf k'g/fj]bs / k|ToyL{ ljefu b'j} kIfaf6
k|:t't ePsf sfuh k|df0f / kIf :jo+ jf pgLx?sf sfg"g Joj;foLsf] v'nf Ohnf;df
5nkmn u/fO{ ;j'b k|df0fsf] Goflos d'Nofg u/L lg0f{o x'G5 . t/ k|zf;sLo
k'g/fjnf]sgsf] ;Gbe{df eg] o:tf] ;'gjfO{ x'g] ug]{ Joj:yf / k|rng b]lvFb}g . tyfkL
191

k|zf;sLo k'g/fjnf]sgsf] ;Gbe{df klg sfg"g Joj;foL jf lj1bIfx?sf] ;xof]u lnO{

dsf{ kg]{ JolQm (Aggrieved Party) n] ljefudf lh/x ug{ ;Sb5 . ljefun] o;sf
nflu ;d'lrt k|aGw ldnfpg' kb{5 .

!!=#=( k'g/fj]bg lg0f{oaf6 7x/]sf]

sf] s/ sfod x'g] M
/fh:j Gofoflws/0fdf k'g/fj]bg k/L lg0f{o ePsf]df ;f] lg0f{o sfod x'G5 . /fh:j
Gofoflws/0fn] s/ tyf hl/jfgf km/s tf]s]sf] /x]5 eg] z'? s/ clws[tn] u/]sf] jf
k|zf;sLo k'g/fjnf]sg lg0f{oaf6 7x/]sf] s/ jf hl/jfgf /sd km/s k/]sf] xb;Dd jb/
eP/ /fh:j Gofoflws/0fn] lgwf{/0f u/]sf] c+s sfod x'G5 . ;f] cg';f/sf] /sdsf] c;'nL
k|lqmof z'? ul/G5 . /fh:j Gofoflws/0fn] k'gM 5fjgLg u/L s/ lgwf{/0f ug{ cfb]z
lbPsf] 5 eg] ;f]xL cg';f/ k'gM 5fgjLg u/L P]gsf] Dofb leq -jf Gofoflws/0fn] tf]s]sf]
Dofbleq_ k'gM ;+zf]lwt s/ lgwf{/0f ug'{kb{5 .

!!=@=$ cfb]z jf lgb]{zg lbg] Joj:yfM

s/ clws[tn] s/ lgwf{/0f ug]{ l;nl;nfdf d"No clea[l4 s/ P]g tyf lgodfjnLsf] cIf/
tyf efjgf ljkl/t x'g] u/L s/ lgwf{/0f u/]sf] jf ug{ nfu]sf] eGg] ljifodf
dxflgb]{zsnfO{ k"j{ hfgsf/L ePdf dftxtsf s/ clws[tnfO{ cfjZos cfb]z lbg ;Sg]
Joj:yf /x]sf] 5 . dxflgb]{zsn] k'g s/ lgwf{/0f ug{ ;DalGwt s/ clws[tnfO{ lgb]{zg
lbg jf cGo s'g} s/ clws[tnfO{ ;f] sfd ug{ cfb]z lbg ;Sb5 . s/ lgwf{/0f ug]{
l;nl;nfdf s/ clws[tn] ug'{ kg]{ s'/f gu/]sf] / gug'{ kg]{ s'/f u/]sf] jf ljefun] hf/L
u/]sf] cfrf/ ;+lxtfsf] kl/kfngf gu/]sf] cj:yfdf pQm sd{rf/LnfO{ sfg"g adf]lhd
sfo{jfxL u/L s/ lgwf{/0f ug]{ lhDd]jf/L cGo s/ clws[tnfO{ ;'lDkg ;Sb5 . o;
;DaGwdf P]gsf] bkmf #)s n] u/]sf] 5 .
#)s -!_ Ms/ lgwf{/0f eO{ g;Sb} ;f] s/ lgwf{/0f;DaGwL s'g} sf/jfxL clgoldt x'g
nfu]sf] 5 jf ePsf] 5 eGg] s'/f dxflgb]{zsnfO{ k|fKt ;"rgfaf6 b]lvg cfPdf :ki6
sf/0f vf]nL krf{ v8f u/L dxflgb]{zsn] k"gM s/ lgwf{/0f ug{ ;DalGwt s/ clws[tnfO{
lgb]{zg lbg jf cGo s'g} s/ clws[tnfO{ ;f] sfd ug{ cfb]z lbg ;Sg]5 .
192

bkmf #)s\lgot;fy s/ lgwf{/0f u/L s/sf] bfloTj

#)s-@_ M s/ clws[tn] nfk/jfxL jf ab\
ablgot;fy
36\
36g\ uPsf] b]lvPdf dxflgb]{zsn] To:tf] s/
s/ lgwf{/0f cfb]zdf ;+zf]wg ug{ z'? s/
lgwf{/0f ePsf] ldltaf6 rf/ jif{leq cfb]z lbg ;Sg]5 .

!!=# /fh:j Gofoflws/0fM

d"No clea[l4 s/;DaGwL ljjfb ;dfwfgsf] klxnf] tx k|zf;sLo k'g/fjnf]sg xf] eg]
bf];|f] tx /fh:j Gofoflws/0f xf] . /fh:j ;DaGwL ljjfb lg?k0f ug{ /fh:j
Gofoflws/0fsf] u7g ul/Psf] 5 . /fh:j k|zf;gaf6 ul/Psf s/ lgwf{/0f cfb]z jf cGo
lg0f{oaf6 s/bftfn] cGofo ePsf] eGg] lhls/;lxt tf]lsPsf] k|lqmof k"/f u/L k'g/fj]bg
u/]df /fh:j Gofoflws/0fn] l56f] 5l/tf] Gofo ;Dkfbg u/L ljjfbx?sf] ;dfwfg ub{5 .
s/ lgwf{/0f ;DaGwL clwsf+z / ;fdfGo ljjfbx? k|zf;lgs k'g/fjnf]sgdfkm{t
ljefuaf6} lg?k0f ul/G5 . k|zf;lgs k'g/fjnf]sg;DaGwL Joj:yfn] s/bftfnfO{ l56f] /
5l/tf] lg0f{o lbO{ ljjfb ;dfwfg ug]{ p2]Zo /fv]sf] x'G5 . t/ k|zf;sLo k'g/fjnf]sgaf6
ljjflbt ljifox?sf] lg?k0f gePsf] cj:yfdf s/bftfn] /fh:j Gofoflws/0fdf k'g/fj]bg
lbO{ OG;fkm df+u ug{ ;Sg] Joj:yf /x]sf] 5 . dxflgb]{zsn] k|zf;sLo k'g/fjnf]sg
lgj]bgpk/ u/]sf] lg0f{o / dxflgb]{zsn] P]gsf] bkmf #) adf]lhd s/bftfsf] sf/f]af/
lgnDag u/]sf] ljifodf /fh:j Gofoflws/0fdf k'g/fj]bg ug{ ;lsG5 . o; ;DaGwdf
P]gdf b]xfo adf]lhdsf] Joj:yf /x]sf] 5M
bkmf #)M btf{ ePsf] JolQmn] b'O{ jf b'O{eGbf a9L k6s bkmf @( df plNnlvt s'g} s;'/
u/]df k6s}lkR5] dxflgb]{zsn] To:tf] JolQmsf] sf/f]af/:yndf a9Ldf ;fy lbg;Dd
sf/f]af/ ug{ gkfpg] u/L lgnDag ug{ s/ clws[tnfO{ cfb]z lbg ;Sg]5 .
bkmf #@#@-!_ M bkmf #) adf]lhd dxflgb]{zsn] u/]sf] lgnDagsf] cfb]z jf bkmf #!s= sf]
bkmf -$_ adf]lhd ljefun] u/]sf] lg0f{o pk/ lrQ ga'em\mg]\g] JolQmn] /fh:j Gofoflws/0f
P]g, @)#! adf]lhd /fh:j Gofoflws/0fdf k'g/fj]bg lbg ;Sg]5 .
193

-@_M pkbkmf -!_ adf]lhd k'g/fj]bg lbg] JolQmn] k'g/fj]bg lbPsf] kGw| lbgleq
k'g/fj]bgsf] ;"rgfsf] Ps k|lt ljefudf btf{ u/fpg' kg]{5 .
bkmf ##M o; P]g adf]lhd /fh:j Gofoflws/0fdf k'g/fj]bg lb+bf lgwf{l/t s/ /sddWo]
ljjfb /lxt s/ /sd a'emfO{ ljjflbt s/ /sd / hl/jfgfsf] krf; k|ltzt /sd w/f}6L
jf

To:tf]

/sd

jfkt

a}+s

k|Tofe"lt

lbg'

kg]{5 .
pbfx/0f !!=@
;'ne df6{n] tof/L kf];fs laqmL ubf{ Go'g lahsLs/0f u/]sf] s;'/df ;DalGwt
cfGtl/s /fh:j sfof{non] 5fglag u/L bkmf @)-!_-_ adf]lhd s/ lgwf{/0f u/L
P]g adf]lhd nfUg] s/, ykb:t'/, Jofh tyf bkmf @(-!_-~f_ adf]lhd ? !) nfv
hl/jfgf;lxt s'n ? #% nfv s/ bfloTj l;h{gf x'g] u/L @)^^ >fj0f @% ut] s/
lgwf{/0f u/]sf] 5 . pQm s/ lgwf{/0f cfb]zsf lj?4df s/bftfn] dxflgb]{zs ;dIf
k|zf;sLo k'g/fjnf]sgsf] nflu lgj]bg lbPsf] 5 . @)^^ efb| !% ut] ahf/
cg'udg ubf{ pQm df6{n] k"gM Go'g lahsLs/0f u/]sf] kfOPsf] x'+bf bkmf @(-!_-`_
adf]lhd hl/jfgf ul/of] . @)^^ cflZjg !) ut] pkef]Qmf ph'/Lsf] cfwf/df k"gM
;f] k;nsf] lg/LIf0f ubf{ Go'g lahsLs/0f u/]sf] kfOof] . o;/L s/bftfn] k6s k6s
Go'g lahsLs/0f u/L s/ r'xfj6 u/]sf] x'+bf ;f] k;nsf] sf/f]af/ lgnDag ug{
;DalGwt cfGtl/s /fh:j sfof{non] dxflgb]{zs ;dIf cg'/f]w u/] adf]lhd
dxflgb]{zsn] P]gsf] bkmf #) adf]lhd ;ft lbg;Ddsf] nflu sf/f]af/ lgnDag u/]sf]
cfb]zsf lj?4df ;DalGwt s/bftfn] /fh:j Gofoflws/0fdf k'g/fj]bg ug{ ;Sg]
Joj:yf /x]sf] 5 .

lgod #$M lgod @( adf]lhd ul/Psf] s/ lgwf{/0f pk/ s/bftfn]

s/bftfn] k'g/fj]bg lbg'cl3
cfkm\gf]
\gf] ;f] cjlwsf] s/ ljj/0f ;DalGwt s/ clws[t ;dIf k]z ug'{ kg]{5 .
cfkm

194

s/bftfn] /fh:j Gofoflws/0fdf k'g/fj]bg lbg'k"j{ s/bftfn] ;f] cjlw;Ddsf] s/ljj/0f

k]z ug'{kb{5 . s/ lgwf{/0f u/]sf] sf/0fn] s/ k|zf;g tyf s/bftfaLr s'g} ljjfb ;h{gf
eP ;f] ljjfbnfO{ Goflos lg?k0f ul/g' kb{5 . s/bftfn] cfkm\gf] sf/f]af/ ;+rfng //x]sf]
x'+bf lahs hf/L ug]{, vftf tyf cGo clen]v cBfjlws ug]{, cfjlws?kdf s/ljj/0f
k]z ug]{nufotsf lgoldt sfo{nfO{ lg/Gt/tf lbg'kb{5 .

195

kl/R5]b !@
s/ ;+sng tyf c;"nL
s/ ltg{k' g{] bfloTj ePsf JolQmn] cfkm"n] ltg{'kg{] s/ /sd P]g lgoddf tf]lsPsf]
Dofbleq bflvnf ug{'kg{] sfg"gL Joj:yf /x]sf] 5 . d"No clej[l4 s/ P]gdf btf{ ePsf]
JolQmn] cfkm"n] j:t' tyf ;]jfsf] cfk"lt{df ;+sng u/]sf] s/ j:t' tyf ;]jf k|fKt ubf{
lt/]sf] s/af6 ;dfof]hg u/L a9L /sd bflvnf ug{'kb{5 . pko{'Qmfg';f/ bflvnf ug{'kg{]
s/ /sd bflvnf ug{'kg{] ;dodf bflvnf gu/]df cGo s'g} dg;fon] s/sf] bfloTj sd
u/]df To:tf] s/bftfsf] ;DalGwt sfof{noaf6 s/ k/LIf0f dfkm{t ltg{'kg{] s/ olsg u/L
;f] df yk b:t'/, Jofh Pjd hl/jfgf lgwf{/0f ul/G5 . o;/L s/ lgwf{/0f dfkm{t lgwf{/0f
ul/Psf] yk b:t'/, Jofh / hl/jfgf ;a} s/ cGtu{t kb{5g\ . s/ lgwf{/0f cfb]zdf
pNn]v ul/Psf] ldltleq To:tf] /sd bflvnf ug{'kb{5 . pNn]lvt /sd tf]lsPsf]
;doleq bflvnf gu/]df jf To:t} s/bftfn] cfkm}n] s/ lgwf{/0f u/L bflvnf ug{'kg{] s/
/sd bflvnf gu/L jf sd s/ bflvnf u/L ltg{'kg{] /sd afF+ls /x]df To:tf] s/ /sdnfO{
s/ aSof}tf elgG5 .
d"No clej[l4 s/ bflvnf / s/ aSof}tf /fVg] AolQmaf6 s/ c;'n ug]{ k|lqmof Pj+
clwsf/ ;DaGwdf P]gsf] bkmf !(, @!, @#s, @#3, @^ / #! tyf lgodfjnLsf] kl/R5]b
!) df ljleGg Joj:yf /x]sf 5g\ . oL sfg"gL Joj:yf cg';f/ ljefun] s/ ;+sng ug{]
k|lqmof cjnDag u/L s/ ;+sng ug{'kb{5 . P]g lgodsf log} Joj:yfx?sf] JofVof o;
kl/R5]bdf ul/Psf] 5 .

!@=! s/ bflvnf ug{] ;do / s/sf] e'QmfgLM

s/bftfn] s/ ljj/0f dfkm{t ltg{'kg{] egL 3f]if0ff u/]sf] d"No clej[l4 s/ lghsf] s/
cjlw ;dfKt ePsf] @% lbgleq a'emfpg' kb{5 . s/bftfx?sf] s/ cjlw km/s km/s
x'g;S5g\ . sf/f]jf/sf] k|s[lt / s/bftfsf] k|sf/ cg';f/ s/ cjlw dfl;s, 4}dfl;s /
196

rf}dfl;s sfod ul/Psf] 5 . s/bftfn] k|To]s s/ cjlwsf] s/ ;f] cjlw ;dfKt ePsf]
ldltn] klRr; lbgleq a'emfpg' kb{5 . o; ;DaGwdf P]gsf] bkmf !( df lgDg Joj:yf
/x]sf] 5 .
bkmf -!(_M s/bftfn] k|To]s s/ cjlwsf] s/ ;f] cjlw ;dfKt ePsf] ldltn] klRr;

lbgleq a'emfpg' kg{]5 .

s/bftfn] :jo+ 3f]if0ff ug{'sf cltl/Qm slxn]sf+lx s/ k|zf;gn] ;d]t s/ bflvnf ug{
cfb]z lbg ;Qm5 . s/bftfn] :jo+ s/ lgwf{/0f u/L bflvnf u/]sf] s/ /sd jf:tljs
?kdf bflvnf ug{'kg{] s/ /sdeGbf sd x'g] u/L bflvnf u/]df s/ clws[tn] P]gsf] bkmf
@) tyf lgodfjnLsf] lgod @( cg';f/ s/ lgwf{/0f ug{ ;Sb5 . o;/L lgwf{/0f ul/Psf]
/sd s/ lgwf{/0f cfb]z k|fKt u/]sf] ldltn] ;ft lbgleq bflvnf ug{'kb{5 . o;
;DaGwdf lgodfjnLsf] lgod #) df lgDg Joj:yf /x]sf] 5 .

lgod #)M= s/ yk b:t'/ / Jofhsf] /sd a'emfpg' kg{] M lgod @( adf]lhd hf/L ePsf]
s/ lgwf{/0f cfb]z adf]lhdsf] s/, yk b:t'/ / Jofhsf] /sd ;DalGwt s/bftfn] To:tf]
cfb]z k|fKt u/]sf] ldltn] ;ft lbgleq ;DalGwt s/ sfof{nodf bflvnf ug{'kg{]5 .
btf{ gePsf] JolQmn] s/ p7fpg kfpb}g . t/ s'g} s/bftfn] hfgfhfgL jf ghfgLsg
s/ c;"n u/]df s/ clws[tn] To:tf] s/bftfnfO{ p7fPsf] s/ /sd bflvnf ug{ s/
lgwf{/0f cfb]z hf/L ug{]5 . To:tf] cfb]z hf/L ePdf ;f] cfb]z hf/L ePsf] ldltn]
;ftlbg leq s/ bflvnf ug{'kb{5 . o; ;DaGwdf lgodsf] lgod #@ df lgDg Joj:yf
/x]sf] 5 .

lgod #@M= btf{ gePsf] JolQmn] p7fPsf] s/sf] lgwf{/0f / c;"nL M -!_ btf{ gePsf]
s'g} JolQmn] s/ p7fPdf lghn] P]gsf] bkmf !% sf] pkbkmf -@_ adf]lhd p7fPsf]
s/sf] lgwf{/0f lgod @( df pNn]v eP adf]lhdsf] k|lqmof ckgfO{ s/sf] lgwf{/0f
ul/g]5 .

197

-@_ pklgod -!_ adf]lhd s/ lgwf{/0f ul/Psf] s/ To:tf] s/ p7fpg] btf

btf{{ gePsf]
JolQmn] s/ lgwf{/0f cfb]z hf/L ePsf] ldltn] ;ftlbg leq a'emfpg' kg{]5 .

!@=@ tf]lsPsf] Dofbleq s/ bflvnf gu/]df yk b:t'/ / Jofh nfUg] M

Dofbleq a'emfpg' kg{] s/ /sd ga'emPdf jf sd a'emfPdf a'emfpg af+sL /x]sf] s/
/sddf P]gsf] bkmf !(-@_ cg';f/ jflif{s !) k|ltztsf b/n] yk b:t'/ / bkmf @^
cg';f/ jflif{s !% k|ltztsf b/n] Jofh u0fgf u/L c;"n ug{'kb{5 . P]gn] tf]s]sf]
Dofbleq a'emfpg' kg{] s'g} /sd Dofbleq bflvnf gu/]df To:tf] Dofb gf3]sf] ldltb]lv
a'emfpg af+sL /sddf yk b:t'/ / Jofh nfUb5 . yk b:t'/ / Jofhsf] u0fgf ubf{ Dofb
gf3]sf] ldltb]lv a'emfpg af+sL /sddf yk b:t'/sf] xsdf jflif{s !) k|ltztsf b/n]
b}lgs / Jofhsf] xsdf jflif{s !% k|ltztsf b/n] dfl;s?kdf

u0fgf u/L c;'n

ug'{kb{5 .
yk b:t'/sf ;DaGwdf P]gsf] bkmf !(-@_ df lgDg Joj:yf /x]sf] 5 .
s/bftfn]
s/bftfn] pkbkmf -!_ df plNnlvt Dofbleq a'emfpg' kg{] s/ ga'emfPdf afFls /x]sf]
s/ /sddf aflif{s bz k|ltztsf b/n] yk b:t'/ nfUg]5 .
Jofhsf ;DaGwdf P]gsf] bkmf @^ df lgDg Joj:yf /x]sf] 5 .
-!_ s/ nufot o; P]g adf]lhd a'emfpg' kg{] s'g} /sd Dofbleq bflvnf gu/]df To:tf]
Dofb gf3]sf] ldltb]lv a'emfpg afFls /sddf Jofh nfUg]5 . To:tf] Jofh bkmf #@
adf]lhd k'g/fj]bgsf] nflu lgj]bg lbPsf] cj:yfdf klg u0fgf ul/g]5 .
-@_ pkbkmf -!_ sf] k|of]hgsf] nflu Jofhsf] b/ aflif{s kGw| k|ltzt x'g]5 .

198

s'g} s/bftfn] ltg{'kg{] s/ /sd a}+sn] k|Tofe"lt lbPsf] r]s -u'8 km/ k]d]G6 r]s_ af6
e'QmfgL u/]df ;f] sfof{non] a'em]sf] ldlt g} bflvnf ePsf] ldlt dflgg]5 . o; ;DaGwdf bkmf
!(-&_ df lgDg Joj:yf /x]sf] 5 .
bkmf !( -&_ M pkbkmf -!_ df plNnlvt Dofbleq s/sf] e'QmfgL a}+sn] k|Tofe"lt lbPsf]
lbPsf] r]s u'8 km/ k]d]G6 r]s_ af6 ;d]t ug{ ;lsg]5 . o;/L a}+sn] k|Tofe"lt lbPsf] r]s -u'8 km/ k]d]G6
r]s_ sfof{non] a'em]sf] ldltb]lv g} s/sf] e'QmfgL ePsf] dflgg]5 .

P]g adf]lhd nfUg] yk b:t'/, Jofh / hl/jfgf /sdnfO{ ;d]t P]gsf] bkmf @& n] s/
;/x x'g] egL pNn]v u/]sf]n] s/ aSof}tfdf a'emfpg af+sL d"No clej[l4 s/ nufot
bkmf !( cg';f/ nfUg] yk b:t'/, bkmf @^ cg';f/ nfUg] Jofh / bkmf @( cg';f/
lgwf{/0f ul/Psf] hl/jfgf /sd ;d]t ;dfj]z x'G5g\ . ;f] ;DaGwL P]gsf Joj:yfx? b]xfo
cg';f/ /x]sf 5g\ .
bkmf !(!(-@_M s/bftfn]
s/bftfn] pkbkmf -!_ df plNnlvt Dofbleq a'emfpg'kg{] s/ ga'emfPdf
afFls /x]sf] s/ /sddf jflif{s bz k|ltztsf b/n] yk b:t'/ nfUg]5 .
bkmf !(!(-%_M pkbkmf -@_ adf]lhdsf] yk b:t'/x? / bkmf @^ adf]lhdsf] Jofh lx;fa
ubf{ a'emfpg' kg{] s/ /sdsf] bfloTj h'g dlxgfsf] sf/f]jf/af6
jf/af6 l;h{gf ePsf] xf] ;f]xL
dlxgfsf] s/ a'emfpg' kg{] Dofb u'h|]sf] ldltb]lv g} u0fgf ul/g]5 .
bkmf !(!(-*_M Aofh, yk b:t'/ / hl/jfgf dfly Aofh c;'n ul/g] 5}g .

!@=# s/ c;"n ug{] k|lqmofM

P]g adf]lhd tf]lsPsf] ;dodf s'g} s/bftfn] s/ ga'emfPdf ;f] s/ c;"n ug{] ;DaGwdf
P]gsf] bkmf @! df lglZrt k|lqmof tf]lsPsf] 5 . dxflgb{]zssf] k"j{ :jLs[lt lnP/ pQm
k|lqmof cg';f/ s/ c;"n ug{'kg{] Joj:yf /x]sf] 5 . oL k|lqmofx? cjnDag ug{' k"j{
s/bftfnfO{ /sd bflvnf ug{ ;"rgf hf/L ug{'kb{5 . ;"rgf hf/L ubf{ ;d]t s/ ltg{
c6]/ u/L s/ glt/]df b]xfosf s'g} jf ;a} tl/sf ckgfO{ s/ c;"n ug{ ;lsg] Joj:yf
/x]sf] 5 . oL k|lqmofx? s/ aSof}tf /fVg] s/bftfaf6 s/ bflvnf u/fpg] dfWod x'g\ .
199

s/ k|zf;gn] s/bftf :jo+nfO{ s/ bflvnf u/fpg ;"lrt u/L pTk|]l/t u/fpg' kb{5 .
;"lrt ubf{ jf u/fpFb} klg s'g} s/bftfn] aSof}tf /sd ltg{ a'emfpg c6]/ u/L jf
cfn6fn u/L s/ k|zf;gnfO{ ;xof]u gu/]sf] v08df b]xfosf s'g} jf ;a} k|lqmof ckgfO{
s/ c;"n ug{'kb{5 . o; ;DaGwdf P]gsf] bkmf @!-!_ df lgDg Joj:yf /x]sf] 5 .
s/sf] c;"nL M -!_ o; P]g adf]lhdsf] Dofbleq a'emfpg]{ kg{] s/ s'g} s/bftfn] ga'emfPdf
dxflgb{]zssf] k"j{ :jLs[lt lnO{ ;DalGwt s/ clws[tn] b]xfosf s'g} jf ;a} tl/sf ckgfO{
s/ c;"n ug{ ;Sg]5 .
-s_ s/bftfnfO{ lkm
lkmtf{
kmtf{ ug{' kg{] /sd eP To;df sf u/]/ .
-v_ s/bftfsf] rn tyf crn ;DklQ sAhf u/]/ .
-u_ s/bftfsf] ;Dk"0f{ jf s]xL ;DklQ Ps} k6s jf k6s k6s u/L l;naGbL af]nkq jf
;fj{hlgs a9fa9f/f lnnfd laqmL u/]/ .
-3_ a}+s tyf cGo ljQLo ;+:yfdf /x]sf] s/bftfsf] /sdaf6 sf ug{ nufP/ .
-_ g]kfn ;/sf/ jf g]kfn ;/sf/sf] :jfldTjdf ePsf] s'g} ;\
\ul7t ;+:yf jf :yfgLo
;ul7t
lgsfoxaf6
lgsfoxaf6 s/bftfn] kfpg] /sdaf6 sf ug{ nufP/ .
-r_ s'g} t];|f] JolQmn] s/bftfnfO{ ltg{'kg{] /sd s/bftfsf] k"j{ ;xdlt lnO{ sf
u/]/ .
-5_ s/bftfsf] cfoft lgof{t / cGo sf/f]af/ /f]Ssf u/]/ .
-#_ s/ c;'nL jf lkmtf{ ubf{ Ps ?k}ofeGbf 36L ePsf] /sdnfO{ lx;fadf u0fgf
u0fgf ul/g] 5}g
.

!@=#=! s/bftfnfO{ lkmtf{ ug{' kg{] /sd eP To;df sf u/]/ .

olb s'g} s/bftfn] sfod ePsf] aSof}tf /sd ;dodf bflvnf gu/]sf] t/ pQm
s/bftfnfO{ s'g} /sd lkmtf{ ug{'kg{] /x]sf] 5 eg] To:tf] aSof}tf s/ /sd s/bftfnfO{
200

lkmtf{ ug{' kg{] /sdaf6 sf u/]/ c;"n ug{ ;lsg]5 . o;/L s/bftfnfO{ lkmtf{ ug{' kg{]
/sdaf6 sf u/L aSof}tf s/ /sd c;"n ul/Psf] hfgsf/L ;DalGwt s/bftfnfO{
lbg'kb{5 .

!@=#=@ s/bftfsf] rn tyf crn ;DklQ sAhf u/]/ .

s/bftfn] ltg{'kg{] s/ bflvnf ug{sf] nflu ;"rgf lb+bf ;d]t c6]/ u/L aSof}tf s/
glt/]df s/bftfsf] gfddf /x]sf rn tyf crn ;DklQ sAhf u/]/ aSof}tf /sd c;"n
ug{ ;Sg] Joj:yf P]gdf /x]sf] 5 . rn ;DklQ cGtu{t gub, a+}ssf] vftfdf hDdf /x]sf]
/sd (Bank Deposit), laqmLof]Uo ;fdfg (Trading Goods), z]o/ cflb kb{5g\ eg]
crn ;DklQ cGtu{t s/bftfsf] gfddf /x]sf] hUuf jf 3/hUuf cflb kb{5g\ . aSof}tf
s/ c;"nL k|of]hgsf nflu s/bftfsf] rn tyf crn ;DklQ sAhf jf /f]Ssf /fVg'k"j{
;DalGwt s/bftfnfO{ aSof}tf /sd bflvnf ug{sf] nflu ;"rgf lbg'kb{5 . ;"rgf
lbO{;s]kl5 s/bftfsf] rn jf crn ;DklQ s/ bflvn gu/];Dd laqmL ljt/0f jf xs
x:tfGt/0f ug{ gkfpg] u/L /f]Ssf /fVg ;DalGwt sfof{no jf lgsfodf n]vL k7fpg'kb{5
. olb s/bftfsf] s'g} ;DklQ s'g} JolQm ljz]ifsf] ;+/If0f jf lgoGq0fdf 5 eGg] s/
clws[tn] yfxf kfPdf To:tf] ;DklQ /f]Ssf ug{ ;DalGwt JolQmnfO{ ;d]t s/ clws[tn]
cfb]z lbg;Sg]5 .
tf]lsPsf] ;dodf s/ bflvnf gu/]df s/bftfsf] ;DklQ ;d]t /f]Ssf /fVg ;Sg] Joj:yf
5 . ;DklQ /f]Ssf /fVg] ;DaGwdf d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod %@ n]
lgDg Joj:yf u/]sf] 5 .

lgodfjnLL adf]lhd
lgod %@= ;DklQ /f]Ssf ;DaGwL Joj:yfM -!_ P]g / o; lgodfjn
a'emfpg' kg]{ s/, b:t'/ / Aofh s/bftfn] lgod #) adf]lhdsf] Dofbleq ga'emfPdf
s/ clws[tn] P]gsf] bkmf @! cGtu{t cg';"rLL@) df pNn]v ePadf]lhd
dxflgb]{zsaf6 cg'dlt k|fKt u/L aSof}tf s/, b:t'/, h/Ljfgf / Aofh c;'n ug]{5 .

201

-@_ pklgod -!_ sf] k|of]hggsf]

sf] lgldQ s/bftfsf] ;DklQ sAhf jf lnnfd ubf{ b]xfo
adf]lhd ug'{ kg]{5M
-s_ ;"rgf lbO{;s]kl5 s/bftfsf] rn jf crn ;DklQ s/ bflvn gu/];Dd laqmL
ljt/0f jf xs x:tfGt/0f ug{ gkfpg] u/L /f]Ssf /fVg ;DalGwt sfof{nodf /f]Ssf
ug{ n]vL k7fpg] .
-v_ s/bftfsf] s'g} ;D
;DklQ
klQ s'g} JolQm ljz]ifsf] ;+/If0fdf jf ;fydf 5 eGg] s/
clws[tn] yfxf kfPdf To:tf] ;DklQ /f]Ssf ug{ ;DalGwt JolQmnfO{ s/ clws[tn]
o; lgodsf] cwLgdf /xL cfb]z lbg] .
o;/L ;dodf s/ bflvnf gug{] s/bftfsf] lgod %@ df pNn]lvt k|lqmof k'/f u/L
;DklQ /f]Ssf /fVg ;lsg] 5 .

!@=#=# s/bftfsf] ;Dk"0f{ jf s]xL ;DklQ Ps} k6s jf k6s k6s u/L l;naGbL
af]nkq jf ;fj{hlgs a9fa9f/f lnnfd laqmL u/]/ .
pk/f]Qm cg';f/ ;DklQ sAhf u/]sf] cj:yfdf ;d]t s'g} s/bftfn] aSof}tf s/ /sd
ltg{ c6]/ u/]df sAhf u/]sf] lghsf] ;DklQdWo] s]xL jf ;a}, Ps}k6s jf k6s k6s u/L
lnnfd laqmL u/]/ aSof}tf /sd c;"n ug{ ;lsG5 . o:tf] lnnfd laqmL l;naGbL af]nkq
jf ;fj{hlgs a9fa9 u/L ug{ ;lsG5 . sAhf ;DklQsf] k|s[lt, aSof}tf /sdsf] /fzL,
s/bftfsf] ;xof]u / cGo cj:yfsf cfwf/df s'g k|lqmof k'/f u/]/ aSof}tf s/ /sd
;xh ?kdf c;"n x'g ;Qm5 ;f] k|lqmof cjnDag ug{kb{5 . s/bftfsf] ;DklQ sAhf
ubf{ ;d]t pk/f]Qmfg';f/ lgod %@ df pNn]lvt k|lqmof k'/f ug{'kb{5 . lgod %@ cg';f/
;DklQ sAhf ubf{ ;d]t aSof}tf c;"n x'g g;s]sf] v08df dfq lgod %# cg';f/
lnnfd laqmL ;DaGwL sf/jfxL cufl8 a9fpg' kb{5 . lnnfd laqmL ;DaGwdf lgod %#
df pNn]lvt k|lqmof k'/f ug{'kb{5 .
lnnfd laqmL ;DaGwdf lgod %# df lgDg Joj:yf ul/Psf] 5 .
202

bkmf %#= -!_ lgod %@ adf]lhdsf] sf/jfO{ ubf{ klg s/c;'n gePdf s/ clws[tn]
b]xfo adf]lhdsf] k|lqmof k'ofO{ s/bftfsf] ;DklQ k"0f{ jf cf+lzs kdf lnnfd laqmL
u/L s/c;'n ug{ ;Sg]5M
M
-s_ lnnfd laqmL ug'{ kg]{ ;DklQ PsLg u/L ;f] ;DklQ / lnnfd laqmL ug'{ kg]{
sf/0f tyf lnnfd laqmL x'g] :yfg / ldlt ;d]t pNn]v ePsf] ;"rgf lnnfd x'g]
ldlteGbf slDtdf kGw| lbg cufj} ;fj{hlgs kdf k|sflzt ug]{ .
-v_ lnnfd ubf{ lnnfd laqmL ug]{ j:t' /x]sf] :yfgsf] ufpF ljsf; ;ldlt jf
dxfpk
dxfpkdxfgu/kflnsfsf] Ps hgf k|ltlglw jf ghLssf] ;/sf/L sfof{nosf] Ps
hgf k|ltlglw / ;Dej eP;Dd s/bftf jf lghsf] k|ltlglw ;d]tnfO{ ;fIfL /fVg] .
-@_ pklgod -!_ adf]lhd lnnfd laqmL u/L k|fKt x'g cfPsf] /sdaf6 ;j{k|yd
lnnfd;DaGwL ;Dk"0f{ vr{c;'n u/L afFsL /xg cfPsf] /sdaf6 s/bftfn] ltg'{ kg]{ s/,
b:t'/, h/Ljfgf / Aofhsf] /sdc;'n pk/ u/L a9L ePhlt /sd s/bftfnfO{ lkmtf{
ug'{kg]{5 .
-#_ pklgod -!_ / -@_ df h'g;'s} s'/f n]
n]lvPsf] ePtfklg s/bftfsf] ;DklQ lnnfd x'g'
cufj} s/bftfn] lnnfd;DaGwL ;Dk"0f{ vr{, ltg{ a'emfpg kg]{ s/, b:t'/, h/Ljfgf /
Aofh ;d]tsf] ;Dk"0f{ /sd bflvn ug{ NofPdfc;'n

pk/ u/L lnnfd laqmL aGb

ug'{kg]{5 .
-$_ lgod %@ df h'g;'s} s'/f n]lvPsf] ePtfklg s/bftfn]
s/bftfn] ltg'{kg]{ s/ c;'n ug{ afFsL
5Fb} s'g} a}+s jf ljQLo ;+:yfdf lghsf] gfddf /sd hDdf ePsf] hfgsf/L s/
clws[tnfO{ k|fKt eO{ To:tf] /sd c;'n ePdf ;f] afFsL sf/jfxL aGb ug'{ kg]{5 .
-%_ cf+lzs c;'nL x'g] ePdf qmdzM lnnfd ;DaGwL vr{, Aofh, b:t'/, h/Ljfgf / s/sf]
s/sf]
/sd c;'n ul/g]5 .
lnnfd laqmL ug{'kg{] ;DklQsf] ;j{k|yd k|d'v lhNnf clwsf/Lsf] cWoIftfdf ul7t
d"Nof+sg ;ldltaf6 d"Nof+sg u/L lnnfd x'g] ldlteGbf slDtdf !% lbg cufl8 lnnfd
laqmL ug{'kg{] sf/0f tyf lnnfd laqmL x'g] :yfg / ldlt vf]nL ;fj{hlgs ?kdf ;"rgf
203

k|sflzt ug{'kb{5 . ;fj{hlgs?kdf ;"rgf k|sfzg ug'{cl3 s/bftfnfO{ aSof}tf bflvnf

ug{ aSof}tf /sd v'nfO{ lnlvt?kdf ;"lrt ug'{kb{5 .
;fj{hlgs ;"rgf ul/;s]kl5 ;f] cg';f/ lnnfd laqmL ubf{{ j:t' /x]sf] :yfgsf] ufpF
ljsf; ;ldlt jf dxfpkdxfgu/kflnsfsf] Ps hgf k|ltlglw jf glhssf] ;/sf/L
sfof{nosf] Ps hgf k|ltlglw / ;Dej eP;Dd s/bftf jf lghsf] k|ltlglw ;d]tnfO{
;fIfL /f]xj/ /fVg'kg{]5 . :yfgLo lgsfosf k|ltlglw pknAw x'g g;s]df jf c;dy{
hgfPdf glhssf] cGo ;/sf/L sfof{nosf] k|ltlglwsf] /f]xj/df lnnfd k|lqmof cufl8
a9fpg ;lsg]5 .
lnnfd laqmL ug{] k|lqmofdf vr{ ePsf] ;Dk"0f{ /sd ;d]t s/bftfaf6 c;"n ug{'kg{]
ePsf]n] lnnfd laqmLaf6 k|fKt /sddWo] ;j{k|yd lnnfd laqmL k|lqmofdf vr{ ePsf]
/sd sf u/L afFls /sdaf6 s/ aSof}tf c;"n ug{'kb{5 . lnnfd a9fa9af6 k|fKt
/sdaf6 pk/f]Qmfg';f/ lnnfd k|lqmofdf ePsf] vr{ / s/ aSof}tf c;"n eP kZrft
afFls /sd ;DalGwt s/bftfnfO{ lkmtf{ e'QmfgL ul/lbg'kb{5 .
t/ lnnfd laqmLsf] k|lqmof k|f/De ug{'k"j{ s/bftfn] :jo+n] lnnfd laqmL k|lqmofdf nfu]sf]
;Dk"0f{ vr{ nufot aSof}tf ;a} /sd a'emfpg d~h'/ e} /sd bflvnf ug{ NofPdf
s/bftfsf] dfu cg';f/ lnnfd laqmL k|lqmof aGb u/L lghsf] ;DklQ s/bftf :jo+nfO{
lkmtf{ lbg'kb{5 .
;DklQ /f]Ssf /x]sf] ;DaGwdf s'g} cbfntdf lgj]bg jf k'g/fj]bg k/L /f]Ssf /xg] cjlw
nfdf] x'g uO{ /f]Ssf /x]sf] ;DklQ ;8\g], lau|g] jf gi6 x'g] b]lvPdf s/ clws[tn] To:tf]
dfn jf j:t' t'?Gt lnnfd laqmL u/L cfPsf] /sdnfO{ cfDbfgL afWg' kg]{5 / /f]Ssf
/x]sf] /sd kl5 cbfntsf] lg0f{oaf6 s/bftfn] lkmtf{ kfpg] 7xl/Pdf lnnfd laqmLaf6
k|fKt ePsf] /sd dfq lghnfO{ lkmtf{ lbg'kb{5 . s/bftfn] lghsf] dfn jf j:t' g} kfpF
egL kl5 bfaL ug{ kfpb}g . ;f] ;DaGwdf lgod %$ df lgDg Joj:yf ul/Psf] 5 .

lgod %$M lgodM %@ adf]lhd ;DklQ /f]Ssf /x]sf] ;DaGwdf s'g} cbfntdf lgj]bg jf
204

k'g/fj]bg k/L /f]Ssf /xg] cjlw nfdf] x'g uO{ /f]Ssf /x]sf] ;DklQ ;8\
;8g]\g,] lau|g] jf gi6
x'g] b]b]lvPdf s/ clws[tn] To:tf] dfn jf j:t' t'?Gt lnnfd laqmL u/L cfPsf] /sdsf]
cfDbfgL afWg' kg]{5 / /f]Ssf /x]sf] /sd kl5 cbfntsf] lg0f{oaf6 s/bftfn] lkmtf{ kfpg]
7xl/Pdf lnnfd laqmLaf6 k|fKt ePsf] /sd dfq lghnfO{ lkmtf{ lbOg]5 . s/bftfn] dfn
jf j:t' g} kfpF egL
egL bfaL ug{ ;Sg] 5}g .

!@=#=$ a}+s tyf cGo ljQLo ;+:yfdf /x]sf] s/bftfsf] /sdaf6 sf ug{ nufP/ .
aSof}tf /sd /fVg] s/bftfsf] a}+s tyf cGo ljQLo ;+:yfdf /sd hDdf /x]sf] ;"rgf
kfOPdf ;f] /sdaf6 ;d]t aSof}tf s/ c;"n ug{ ;lsG5 . o; ;DaGwdf s/ aSof}tf
/fVg] s/bftfsf] /sd ePsf] a}+s tyf ljQLo ;+:yfnfO{ aSof}tf /sd bflvnf ug{sf nflu
;"rgf hf/L u/L dfu ug{ ;lsg]5 .
pbfx/0fM !@=!
/fdfgGb zdf{ cfGtl/s /fh:j sfof{no, sf7df08f}+, If]q g+=! df btf{ /x]5 . lghn] ;f]
sfof{nodf ?= % nfv d"No clej[l4 s/ a'emfpg afls /x]5 . a}}+s;+u kqfrf/ ubf{
Pe/]i6 a}+s ln=, afg]Zj/df lghsf] gfddf d'2tL vftfdf ?= !@ nfv /x]sf] b]lvg cfof]
. kqfrf/ ubf{ klg lghn] aSof}tf /sd ltg{ cfgfsfgL u/]sf] kfOPsf]n] lghsf] gfpdf
/x]sf] Pe/]i6 a}+ssf] d'2tL vftfaf6 ?= % nfv sf u/L k7fO lbg Pe/]i6 a}+snfO{ ln=
nfO{ kq n]vL ;f] /sd dfu u/L aSof}tf /sd c;"n ;lsg]5 .

!@=#=% g]kfn ;/sf/ jf g]kfn ;/sf/sf] :jfldTjdf ePsf] s'g} ;\

\ul7t ;+:yf jf
;ul7t
:yfgLo lgsfoxaf6 s/bftfn] kfpg] /sdaf6 sf ug{ nufP/ .
aSof}tf s/ /sd /fVg] s/bftfsf] g]kfn ;/sf/ jf g]kfn ;/sf/sf] :jfldTjdf ePsf]
s'g} ;\ul7t ;+:yf jf :yfgLo lgsfoxdf kfpg] /sd /x]5 eg] lgh s/bftfn] kfpg]
/sdaf6 To:tf] aSof}tf /sd sf ug{ nufP/ sfof{nodf bflvnf ug{ cfb]z lbO{ aSof}tf
/sd c;"n ug{ ;lsg]5 .
205

!@=#=^ s'g} t];|f] JolQmn] s/bftfnfO{ ltg{'kg{] /sd s/bftfsf]

s/bftfsf] k"j{ ;xdlt lnO{ sf
u/]/ .
sf/f]jf/sf] l;nl;nfdf Pp6} s/bftfsf] s'g} JolQm jf lgsfoaf6 lng'kg{] /sd x'g;S5
eg] st} lbg'kg{] /sd x'g;S5 . aSof}tf /fVg] s/bftfnfO{ s'g} cGo JolQm jf lgsfon]
lghnfO{ e'QmfgL lbg afls /sd b]vfPsf] 5 eg] aSof}tf /fVg] s/bftfsf] k"j{ ;xdlt
lng'kg{] JolQm jf lgsfoaf6 pQm /sd dfu u/L aSof}tf s/ /sd c;"n ug{ ;lsg]5 .
pbfx/0f M !@=@
;"o{ ufd{]G6;n] cfGtl/s /fh:j sfof{no, nlntk'/df d"No clej[l4 s/ jfkt ?= !# ltg{
afFls /x]5 . lghnfO{ sfof{noaf6 ;f] /sd a'emfpg k6s k6s kqfrf/ ePsf] /x]5 . t/
s/bftfn] ;f] /sd a'emfpg cfn6fn u/]sf] b]lvof] . cg';Gwfgsf qmddf lghnfO{
Joj;fosf] l;nl;nfdf x/]/fd rf}w/Ln] ?= @@ nfv ltg{ af+sL b]lvg cfof] . aSof}tf
/fVg] s/bftfn] :jLsf/ u/]df lghsf] ;xdtL lnO{ x/]/fd rf}w/Ln] ;"o{ ufd{]G6;nfO{
ltg{'kg{] /sdaf6 sf u/L k7fO lbg kqfrf/ u/L lghaf6 /sd k|fKt u/L aSof}tf c;"n
ug{ ;lsG5 .

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

s/ aSof}tf /fVg] s/bftfnfO{ s/ aSof}tf bflvnfsf nflu ;"rgf ubf{ ;d]t s/ aSof}tf
bflvnf gu/]df To:tf s/bftfn] ug{] cfoft lgof{t / cGo sf/f]jf/ /f]Ssf ug{ ;lsg]5 .
pko{'Qmfg';f/sf] sf/jfxLaf6 s/bftfn] ug{] lgoldt sf/f]jf/ /f]Ssf ePdf dgf]a}1flgs
bafa kg{ u} s/bftfn] :jo+n] aSof}tf s/ km/ kmf/s ug{ ;Sb5g\ .
pbfx/0f !@=#
lgdf{0f ;fdu|L cfk"lt{ ug{] Zofd OG6/k|fOh]h cfGtl/s /fh:j sfof{no, e/tk'/df btf{
206

/x]sf] /x]5 . lghn] sfof{nonfO{ ?= Ps s/f]8 ltg{ afFls /x]5 . lghnfO{ /sd bflvnf
ug{ k6s k6s kqfrf/ ubf{ klg lghaf6 /sd bflvnf ePsf] /x]g5 . lghsf] lgoldt
sf/f]jf/ e}/x]sf] /x]5 . sfof{non] a'embf lghn] sf/f]jf/sf] l;nl;nfdf a'6jn l:yt
lgdf{0f sDklgnfO{ ?= b; s/f]8sf] ;fdfg cfk"lt{ ug{] ;Demf}tf u/]sf] /x]5 . lghsf]
lgoldt sf/f]jf/ /f]Ssf ubf{ lghn] cfk"lt{ ug{sf] nflu vl/b u/L /flvPsf] ;fdfg cfklt{
x'g g;Sbf yk cfly{s bfloTj a9g hfg] / ;Demf}tf cg';f/sf] sf/f]jf/ ;d]t x'g g;Sg]
x'gfn] lghnfO{ aSof}tf s/ /sd ?= Ps s/f]8 bflvnf ug{ bafa kg{ hfG5 . aSof}tf
/sd c;"n ug{ ;f] k|efjsf/L pkfo x'g] ;DemL lghsf] sf/f]jf/ & lbgsf] nflu /f]Ssf
x'g] kqfrf/ u/]sf] /x]5 . ;ft lbg;Dd ljqmL sf/f]jf/ aGb x'bf lghsf] efjL sf/f]jf/df
k|lts"n c;/ x'g] cf+sng u/L lghn] aSof}tf /sd Ps s/f]8 bflvnf u/]5 . ;f] aSof}tf
/sd bflvnf u/]kl5 sfof{non] sf/f]jf/ /f]Ssfsf] km's'jf u/]sf] cj:yf /x]5 .

207

kl/R5]b !#
s/ lkmtf{
d"No clej[l4 s/df btf{ ePsf JolQmn] cfkm\gf] s/ of]Uo j:t' tyf ;]jfsf] cfk"lt{sf]
nflu cfjZos j:t' jf ;]jf :yfgLo ahf/df v/Lb u/]sf jf cGo d'n'saf6 k}7f/L u/]sf
x'G5g\ . btf{jfn s/bftfn] s/of]Uo j:t' cfoft ubf{sf] cj:yfdf ;DalGwt eG;f/
ljGb'df / s/of]Uo j:t' tyf ;]jf :yfgLo ahf/df v/Lb ubf{sf] cj:yfdf btf{jfn
laqm]tfnfO{ s/ lt/]sf] x'G5 . o;/L :yfgLo vl/b jf k}7f/Ldf lt/]sf] s/ btf{jfn JolQmn]
cfkm"n] laqmLdf ;+sng u/]sf] s/af6 sL u/L af+sL /xg cfpg] /sd dfq ;/sf/nfO{
a'emfpg' kg]{ Joj:yf P]gn] u/]sf] 5 . o;/L vl/bdf lt/]sf] s/ laqmLdf ;+sng u/]s]f
s/df s6[L ubf{ nuftf/ 5 dlxgf;Dd klg s6[L x''g g;s]df To;/L s6[L x'g g;s]sf]
s/ /sd lkmtf{ x'g] Joj:yf P]gn] u/]sf] 5 . o;}u/L s;}n] e'njz s/ bflvnf u/]sf]
cj:yfdf To;/L bflvnf u/]sf] s/ lkmtf{ x'g] Joj:yf klg P]gn] u/]sf] 5 . lgsf;L
sf/f]jf/ ug]{ JolQmsf] s/ lkmtf{ tyf s]xL j:t'sf] k}7f/L jf cfGtl/s vl/bdf lt/]sf] jf
laqmLdf ;+sng u/]sf] s/ lkmtf{ Pj+ ljb]zL ko{6sn] vl/bdf lt/]sf] s/ lkmtf{ ;DaGwdf
klg P]gn] ljif]z Joj:yf u/]sf] 5 . To:t}, s'6g}lts ;'ljwf jf dx;'n ;'ljwf k|fKt JolQm
jf lgsfo jf cfof]hgfn] vl/b ubf{ lt/]sf] s/ lkmtf{ x'g] Joj:yf klg P]gn] u/]sf] 5 .
lgb]{lzsfsf] o; kl/R5]bdf s/ lkmtf{ ;DaGwL pko'{Qm ljleGg Joj:yfx?sf] jf/]df lj:t[t
?kdf ljj]rgf ul/Psf] 5 .

!#=! ldnfg x'g g;s]sf] s/ jf lgsf;L ug]{ JolQmsf] s/ lkmtf{M

d"No clea[l4 s/ P]gsf] bkmf !& sf] pkbkmf ! n] btf{ ePsf] JolQmn] cfk\mgf] s/ nfUg]
sf/f]jf/;+u ;DalGwt j:t' jf ;]jf cfoft jf k|fKt ubf{ lt/]sf] s/ cfk"mn] p7fPsf]
s/sf] /sdaf6 s6[L ug{ kfpg] Joj:yf 5 . P]gsf] pQm Joj:yf cg';f/ btf{ ePsf] s'g}
JolQmn] cfk\mgf] s/of]Uo sf/f]jf/ ;+rfng ug]{ ;Gbe{df vl/b jf k|fKt u/]sf] s/of]Uo
j:t' jf ;]jfdf lt/]sf] s/ cfk'mn] laqmLdf p7fPsf] s/df 36fO{ jf ldnfg u/L af+sL
208

/xg cfPsf] /sd dfq bflvnf u/] k'U5 . cyf{t s'g} JolQmn] s'g} s/ cjlwdf bflvnf
ug'{kg]{ s/ eGgfn] ;f] s/ cjlwdf ;f] JolQmn] laqmLdf p7fPsf] s/df ;f] s/ cjlwdf
lghn] vl/bdf lt/]sf] s/ / ljut s/ cjlwsf] ldnfg x'g af+sL s'g} s/ eP ;f] s/
/sd 36fO{ x'g cfpg] /sdnfO{ a'e\mg' kb{5 . t/ s'g} btf{jfn JolQmn] s'g} s/ cjlwdf
laqmLdf p7fPsf] s/ vl/bdf lt/]sf] s/ eGbf ;w} a9L x'G5 eGg] 5}g . o;/L laqmLdf
p7fPsf] s/ eGbf vl/bdf lt/]sf] s/ a9L ePdf To;/L a9L ePsf] /sd ;f] s/
cjlweGbf cufl8sf] ltg{ af+sL s/df ldnfg ug{ kfp5 . To;/L ldnfg ubf{ klg s'g}
s/ /sd af+sL g} /x]df ;f] JolQmn] kl5Nnf] s/ cjlwdf a'emfpg' kg]{ s/df ldnfg ug{
;Sb5 . o;/L s'g} s/ cjlwdf ldnfg x'g g;s]sf] s/ kl5Nnf s/ cjlwx?sf] ltg'{kg]{
s/df ldnfg ubf{ nuftf/ 5 dlxgf ;Dd klg ;f] s/ ldnfg x'g g;s]df To;/L ldnfg
x'g g;s]sf] /sd Psd'i6 lkmtf{ kfpg ;Sg] Joj:Yff P]gn] u/]sf] 5 .
o;}u/L s'g} s/ cjlwsf] s'n laqmL dWo] $) k|ltzt jf ;f]eGbf a9L lgsf;L laqmL ug]{
btf{ ePsf] JolQmn] s'g} s/ cjlwdf vl/bdf lt/]sf] s/ lghn] laqmLdf ;+sng u/]sf]
s/ eGbf a9L ePdf ;f]xL s/ cjlwdf lkmtf{ kfpg ;Sg] Joj:yf ;d]t P]gn] u/]sf] 5 .
o; ;DaGwdf P]gsf] bkmf @$ df b]xfosf] Joj:Yff /x]sf] 5 .
bkmf @$ -!_ btf{ ePsf] JolQmn] s'g} dlxgfdf bkmf !& adf]
adf]lhd sL ug{ kfpg] s/sf]
/sd ;f] dlxgfdf p7fPsf] s/sf] /sd eGbf a9L ePdf To:tf]

a9L /sd o; P]g

adf]lhd ;f] dlxgf;Dd a'emfpg' kg]{ s'g} /sd eP To;df ldnfg ug{ ;Sg]5 .
-@_ pk/f]Qm adf]lhd ldnfg u/L afFsL /x]sf] /sd btf{ ePsf] JolQmn] csf]{ dlxgfdf
a'emfpg'
mfpg' kg]{ s/sf] /sddf ldnfg ug{ ;Sg]5 .
-#_ o;/L nuftf/ ^ dlxgf;Dd ldnfg u/]/ afFsL /x]sf] /sd btf{ ePsf] JolQmn]
Psd'i6 lkmtf{ kfpg s/ clws[t ;dIf lgj]bg lbg ;Sg]5 .
-$_ pkbkmf -@_ / -#_ df h'g;'s} s'/f n]lvPsf] eP tfklg dlxgf e/Lsf] s'n ljqmL dWo]
rfln; k|ltzt
ltzt eGbf a9L lgsf;L ljqmL ug]{ btf{ ePsf] JolQmn] bkmf !& adf]lhd sL
209

ug{ kfpg] s/sf] /sd o; cl3 o; bkmfdf tf]lsPsf] sfo{ljlw ckgfO{ lkmtf{ kfpg
lgj]bg

lbPdf a'emfpg' kg]{ s'g} /sd afFsL eP To;df ldnfg u/L afFsL /x]sf]

/sd Psd'i6 lkmtf{ kfpg lgj]bg lbg

lbg ;Sg]5 .
P]gsf] pko{'Qm Joj:yf cg';f/ btf{ ePsf] s'g} JolQmn] s/of]Uo sf/f]jf/sf] l;nl;nfdf
u/]sf] vl/bdf lt/]sf] s/ lghn] laqmLdf ;+sng u/]sf] s/df s6[L ubf{ jf ljutsf] ltg{
af+sL s/df ldnfg ubf{ jf kl5Nnf s/ cjlwsf] ltg'{kg]{ s/df ldnfg ubf{ nuftf/ 5
dlxgf;Dd klg ldnfg x'g g;s]df To;/L ldnfg x'g g;s]sf] /sd Psd'i6 lkmtf{ kfpg
;f] JolQmn] s/ clws[t ;dIf lgj]bg lbg' kb{5 . s/bftfn] lgodfjnLsf] cg';"rL !)
adf]lhdsf] s/ ljj/0fdfkm{t s/ lkmtf{ bfjL ug'{kb{5 . o;/L k|fKt s/ ljj/0f / s/
lkmtf{ ;DaGwL sfuhftx? 5fgljg u/L lkmtf{ bfjL ul/Psf] s/ lkmtf{ x'g] b]lvPdf s/
clws[tn] cljnDa lkmtf{ ug'{kb{5 .
pbfx/0f !#=!
-s_ /fw]Zofd OG6/k|fOh]hsf] @)^* >fj0f dlxgfdf vl/bdf lt/]sf] s/ ?= !) nfv
/x]5 . lghn] ;f] dlxgfdf laqmLdf ;+sng u/]sf] s/ ?= ! nfv /x]5 eg] lghsf]
ljutdf ltg{af+sL s'g} s/ /x]g5 . o;cj:yfdf lghsf] o; dlxgfdf vl/bdf lt/]sf] s/
laqmLdf ;+sng u/]sf] s/ eGbf ?=( nfv a9L /x]sf] 5 . pQm a9L ePsf] s/ /sd
lghn] ;f] cjlw eGbf kl5sf s/ cjlwsf] ltg'{kg]{ s/df ldnfg ug{ kfpg] Joj:yf
adf]lhd ldnfg ubf{ @)^* df3 dlxgf;Dddf klg ldnfg x'g g;s]sf] s/ ?= @ nfv
/x]5 . o:tf] cj:yfdf lghn] @)^* df3 dlxgfdf To;/L ldnfg x'g af+sL s/ lkmtf{
bfjL ug{ ;Sb5 / ;f]bfjL k|df0fTLePdf ;f] s/ /sd lkmtf{ lbg' kb{5 .
o;}u/L P]gn] s'g} cjlwsf] s'n laqmL dWo] $) k|ltzt jf ;f]eGbf a9L lgsf;L laqmL x'g]
JolQmn] s'g} dlxgfdf vl/bdf lt/]sf] s/ ;f] JolQmn] ;f] s/ cjlwdf laqmLdf ;+sng
u/]sf] s/ eGbf a9L ePdf To;/L a9L ePsf] s/ /sd ;f]xL s/ cjlwdf lkmtf{ bfjL ug{
;Sb5 / pQm bfjL k|dfl0ft ePdf To:tf] s/ lkmtf{ ug'{kb{5 . lgsf;L laqmLdf z"Go b/n]
210

s/ nfUg] cyf{t laqmLdf s/ ;+sng ug'{ gkg]{ t/ To:tf] laqmL k|of]hgsf nflu vl/b
ul/Psf] j:t' jf ;]jfdf lt/]sf] s/ k'0f{ ?kn] s6[L kfpg] P]gsf] Joj:yf /x]sf] 5 . d"No
clea[l4 s/ uGtAo l;4fGt -Destination Principle_ df cfwfl/t /x]sf] 5 . lgsf;L
ePsf] j:t' tyf ;]jf g]kfndf pkef]u gx'g] ePsf] tyf lgsf;LnfO{ k|j4{g ug]{ p2]Zon]
s/ lkmtf{ ;DaGwL of] Joj:yf ul/Psf] xf] . o;/L lgsf;L ug{] JolQmnfO{ s/ lkmtf{ ubf{
lghsf] a9L bflvnf ePsf] s/dWo] df}Hbftdf /x]sf j:t'df lt/]sf] s/ s6fO{ af+sL s/
lkmtf{ ug{'kb{5 .
o; ;DaGwdf P]gsf] bkmf @$ sf] pkbkmf % / ^ df b]xfosf] Joj:Yff /x]sf] 5 .
bkmf @$@$-%_ pkbkmf -#_ jf -$_ adf]lhd s'g} lgj]bg k/]df lkmtf{ lbg' kg]{ 7xl/Psf] /sd
s/ clws[tn] t'?Gt lkmtf{ lbg]5 / lgj]bg k/]sf]

ldltn] pkbkmf -$_

adf]lhd eP

#) lbg leq / pkbkmf -#_ =adf]lhd eP ^) lbg leq lkmtf{ gul/Pdf To:tf] /sddf
g]kfn

;/sf/n]

tf]lsP

adf]lhd

Aofh

;d]t

lbg'

kg]{5 .
-^_ btf{ ePsf] JolQmn] pkbkmf -#_ / -$_ adf]lhd ldnfg u/]/ afFsL

/x]sf]

/sd

ldnfg
fg ug{ kfpg]
lkmtf{ kfpg] bfjL ul/;s] kl5 To:tf] /sd csf]{ dlxgfdf p7fPsf] s/df ldn
5}g .
5 dlxgf;Dd klg ldnfg x'g g;s]sf] s/ jf lgsf;L ug]{ JolQmsf] ldnfg x'g g;s]sf]
s/ lkmtf{ kfpg ;f] j:t' jf ;]jf vl/b u/]sf] cjlwn] tLg jif{ leq k|df0f ;lxt lkmtf{
bfjL ul/;Sg' kb{5, cGoyf To:tf] s/ lkmtf{ x'g ;Sg] 5}g . o; ;DaGwdf P]gsf] bkmf
@$s df b]xfosf] Joj:yf /x]sf] 5 .
bkmf @$sM o:tf] lkmtf{ a:t' jf ;]jf vl/b u/]sf] s/ cjlwb]lv # jif{leq k|df0f;lxt
bfjL ul/;Sg'k5{ .

!#=@= s'6gLlts jf s/ 5'6sf] ;'ljwf k|fKt JolQm jf lgsfon] lt/]sf] s/ lkmtf{M

211

P]gn] leogf sGe]G;gsf] dd{ tyf cGt/f{li6o k|rng adf]lhd g]kfn l:yt ljb]zL
s'6lglts lgof]u jf lgof]udf sfo{/t s'6gLlts ;'ljwf k|fKt JolQmn] cfk\mgf] pkef]usf]
nflu vl/b u/]sf] xb;Ddsf] j:t' jf ;]jfdf lt/]sf] s/ lkmtf{ x'g] Joj:yf u/]sf] 5 .
To:t} g]kfn ;/sf/ cy{ dGqfnoaf6 s/ 5'6sf] ;'ljwf k|bfg u/]sf] jf s/ 5'6sf]
;xdtL k|fKt ePsf] cGt/fli6o ;+:yf jf b'O{ jf jx'kIfLo ;Demf}tf adf]lhd g]kfn leq
;+rflnt cfof]hgfn] lt/]sf] s/sf] /sd lkmtf{ x'g] Joj:Yff ;d]t P]gn] u/]sf] 5 . o;
;DaGwdf P]gsf] bkmf @% sf] pkbkmf ! df b]xfosf] Joj:Yff /x]sf] 5 .
bkmf
\;DaGwL sf/f]af/ ePsf] ldltn]
bkmf @% -!_ M b]xfo adf]lhdsf] s/sf] /sd tt\
tt;DaGwL
jif{leq lkmtf{ kfpg b/vf:t k/]df lkmtf{
-s_

tLg

lbOg]5M

g]kfn ;/sf/, k//fi6 dGqfnon] s'6g}lts dfGotf k|bfg u/]sf]

g]kfnsf]

s'6gLlt1nfO{ ljb]zL /fi6n] kf/:kfl/stfsf] cfwf/df jf If]

If]qLo, cGt/fli6o lgof]u tyf
;+:yfdf =sfo{/t s'6gLlts ;'ljwf k|fKt JolQmnfO{ s/

5'6sf] ;'ljwf k|bfg u/]sf]

/x]5 eg] g]kfn:yTLTo:tf] /fi6, If]qLo, cGt//fli6o lgof]u =tyf ;+:yfsf] s'6gLlt1n]
cfkm"n] pkef]u u/]sf] xb;Dd g]kfnleq lt/]sf] s/sf] /sd,
-v_ g]kfn ;/sf/, cy{ dGqfnon] s/ 5'6sf] ;'ljwf k|bfg u/]sf] cGt//fli6o ;+:yf jf
To:tf] ;+:yfn] lt/]sf] s/sf] /sd,
-u_

g]kfn ;/sf/, cy{ dGqfnoaf6 s/ 5'6sf] ;xdtLk|fKt b'O{ jf ax'kIfLo ;Demf}tf

adf]lhd g]kfn /fHoleq cfof]hgf ;+rfng ug]{ l;nl;nfdf lt/]sf] s/sf] /sd,
P]gsf] pko'{Qm Joj:yf cg';f/ g]kfn l:yt s'g} ljb]zL /fi6sf] lgof]u tyf tL lgof]udf
sfo{/t s'6gLlts ;'ljwf k|fKt s'6lglt1n] pkef]u u/]sf] xb;Ddsf] j:t' jf ;]jfdf
g]kfndf lt/]sf] s/ lkmtf{ bfjL u/]df lkmtf{ lbg' kb{5 . s'g} ljb]zL /fi6sf] lgof]u jf
s'6gLlt1nfO{ o;/L s/ lkmtf{ ubf{ ;f] /fi6n] ;f] /fi6df cjl:yt g]kfnL s'6gLlts
lgof]u jf s'6gLlt1nfO{ s/ lkmtf{sf] ;'ljwf k|bfg u/]s]f cj:yfdf dfq s/ lkmtf{ x'g]
Joj:yf P]gn] u/]sf] 5 . o;/L s/ lkmtf{ bfjL ul/Psf] vl/b g]kfn ;/sf/, k//fi6
212

dGqfnoaf6 l;kmfl/; eO{ cfPsf] x'g' clgjfo{ 5 .

o:t} g]kfn ;/sf/ cy{ dGqfnon] s/ 5'6sf] ;'ljwf k|bfg u/]sf] cGt/fli6o ;+:yfn]
g]kfn leq u/]sf] vl/bdf lt/]sf] s/ lkmtf{ x'g] Joj:Yff P]gn] u/]sf] 5 . t/ To:tf] vl/b
;f] ;+:yfsf] sfo{;+u ;DalGwt /x]sf] x'g'kb{5 / ;f] ;+:yfnfO{ g]kfn ;/sf/ cy{
dGqfnon] s/ 5'6sf] ;'ljwf k|bfg u/]sf] k|dfl0ft ePsf] x'g'kb{5 . g]kfn ;/sf/ cy{
dGqfno jfx]s g]kfn ;/sf/sf cGo s'g} dGqfno jf lgsfoaf6 k|bfg ul/Psf] s/
5'6sf] k|Tofe"ltn] P]gsf] of] ;'ljwf k|fKt x'g] 5}g .
o;}u/L b'O{ jf jx'kIfLo ;Demf}tf adf]lhd g]kfndf ;+rflnt s'g} cfof]hgfn] g]kfn
;/sf/ cy{ dGqfnoaf6 s/ 5'6sf] ;xdtL k|fKt u/]sf] ePdf ;f] cfof]hgf ;+rfng ug]{
JolQmn] ;f] cfof]hgf ;+rfng ug]{ k|of]hgsf nflu g]kfn leq vl/b ug]{ s/of]Uo j:t' jf
;]jfdf lt/]sf] s/ lkmtf{ x'g] Joj:yf ;d]t P]gn] u/]s]f 5 .
pko'{Qm adf]lhd lkmtf{ x'g] s/ lkmtf{ ug]{ sfo{ cfGtl/s /fh:j ljefu :jo+n] ug]{ u/]sf]
5 . o; Joj:yf adf]lhd s/ lkmtf{ kfpg s/ lkmtf{ kfpg] vl/b ePsf] ldltn] tLg
jif{leq s/ lkmtf{ kfpg lgj]bg lbO;Sg' kg]{ Joj:yf ;d]t P]gn] u/]sf] 5 . t/
s'6gLlts lgsfo jf s'6gLlt1n] s/ lkmtf{ bfjL ubf{ Ps k6sdf Ps xhf/ kf+r ;o
?k}of eGbf sdsf] vl/bdf lt/]sf] s/ lkmtf{ bfjL ug{ kfpg] 5}g . o; ;DaGwdf P]gsf]
bkmf @% sf] pkbkmf !s df b]xfosf] Joj:yf /x]sf] 5 .
bkmf @% -!s_ pkbkmf ! df h'g;'s} s'/f n]lvPsf] ePtf klg s'6lglts lgsfo jf
s'6lglt1 n] s/nfUg] j:t' jf ;]jf vl/b ubf{ lt/]sf] s/ Ps k6sdf Ps xhf/ kf+r ;o
?k}+of eGbf sdsf] vl/bdf lkmtf{ ul/g] 5}g .

!#=#= e'njz lt/]sf] s/ lkmtf{M

s'g} JolQmn] s/ gnfUg] j:t' jf ;]jfdf s/ lt/]df jf s/ 5'6sf] ;'ljwf k|fKt s'g} lgsfo
jf JolQmn] s/ lt/]df To;/L lt/]sf] s/nfO{ e'njz lt/]sf] s/ dfgL To:tf] s/ lkmtf{ x'g]
Joj:yf P]gn] u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf @% sf] pkbkmf ! sf] v08 3 df
213

b]xfosf] Joj:yf /x]sf] 5 .

-3_ e'naf6 c;'n ul/Ps]f s/sf] /sd,
o;/L e'naf6 s'g} JolQmn] s/ bflvnf u/]df To;/L bflvnf u/]sf] ldltn] tLg jif{ leq
To:tf] s/ lkmtf{ kfpg b/vf:t lbg'kb{5 . To;/L s'g} b/vf:t kg{ cfPdf cfGtl/s
/fh:j ljefu jf ;DalGwt cfGtl/s /fh:j sfof{non] k|df0fsf] 5fgljg u/L bfjL
k|dfl0ft ePdf To:tf] s/ lkmtf{ ug'{kb{5 . t/ e'naf6 ltl/Psf] s/ lkmtf{ ubf{ s/sf]
jf:tljs ef/ jxg ug]{ JolQmnfO{ dfq lkmtf{ ug'{kb{5 . o; ;DaGwdf P]gsf] bkmf @% sf]
pkbkmf @ df b]xfosf] Joj:yf /x]sf] 5 .
-@_ pkbkmf -!_ sf] v08 3 adf]lhd s/sf] /sd lkmtf{ ubf{ s/sf] jf:tljs ef/ jxg
ug]{ JolQmnfO{ dfq lkmtf{
lkmtf{ ul/g] 5 .

!#=$ ljb]zL ko{6sn] lt/]sf] s/ lkmtf{M

g]kfn 3'Dg cfpg] ljb]zL ko{6sx?n] g]kfn j;fO{sf] qmddf g]kfn aflx/ lgsf;L ug]{ u/L
ljleGg s/of]Uo j:t' vl/b u/]sf] x'g ;Sb5 . o;/L ko{6sn] lgsf;L ug]{ j:t' jf
;]jfdf lt/]sf] s/ klg lgsf;L sf/f]jf/ ug]{ JolQmn] lt/]sf] s/ ;/x lkmtf{ ug]{ k|of]hgsf
nflu P]gdf 5'6[} Joj:yf ul/Psf] 5 . o; ;DaGwdf P]gsf] bkmf @%s n] b]xfosf] Joj:yf
u/]sf] 5 .
bkmf@%s g]kfn e|d0f u/L xjfO{ dfu{af6 kms{g] ljb]zL ko{6sn] kGw| xhf/ ?k}+of eGbf
a9Lsf] s/nfUg] j:t' v/Lb u/L cfkm";+u nu]df ljefun] tf]s]sf] k|lqmof cg';f/ To:tf]
j:t'df lt/]sf] s/ lkmtf{ lbO{g] 5 . o:tf] lkmtf{ x'g] /sdsf] # k|ltzt /sd ;]jf z''Ns
jfkt sf
sf ul/g] 5 .
P]gsf] o; Joj:yf cg';f/ lkmtf{ x'g] /sd lqe'jg cGt/fli6|o ljdfg :ynaf6} lkmtf{ x'g]
Joj:yf ldnfOPsf] 5 . o; k|fjwfg cg';f/ x'g] s/ lkmtf{ s/of]Uo j:t' jf ;]jf ;fydf
lnO{ hfg] ljb]zL ko{6sn] xjfO{ dfu{af6 g]kfn 5f8\g] ;dodf lkmtf{ x'g]5 .
214

215

kl/R5]b !$
ljljw
d"No clej[l4 s/ P]g, @)%@ n] d"No clej[l4 s/ ;DaGwL ;Dk"0f{ Aoa:yf o;} P]gsf] dfWodaf6
dfq x'g] dg;fo /fv]sf] 5 . d"No clej[l4 s/ ;DaGwL P]g lgoddf ePsf ljljw Joj:yfx?nfO{
pk/f]Qmfg';f/ kl/R5]b ! b]lv !# ;Ddsf ljleGg kl/R5]bx?df ;dfj]z ul/Psf] 5 . pk/f]Qm
kl/R5]bsf] ;dfj]z gePsf ljz]if Joj:yfx?nfO{ o; kl/R5]bdf k|:t't ul/Psf] 5 . s/ k|zf;g
ug{ cfjZos kg]{ k|zf;lgs Aoj:yfkg, laz]if1sf] ;]jf lng], ljefusf] clwsf/nfO{ Aojl:yt
ug]{ nufotsf kIfx? o; kl/R5]bdf ;dfa]; ul/Psf] 5 . lgb{]lzsfsf] o; kl/R5]bsf] p2]Zo P]g
sfof{Gjogdf ;3fp k'ofpg] o:tf ljljw kIfnfO{ AofVof ug'{ /x]sf] 5 .
!$=! :yfgLo k|zf;g tyf k|x/Ln] ;xof]
;xof]u ug'{kg]{] M
s/ aSof}tf c;"nL nufot P]g sfof{Gjogsf] qmddf :yfgLo k|zf;g tyf k|x/Lsf]
;xof]u cfjZos ePdf s/ clws[tn] dfu u/L ;xof]u lng;Sg] sfg"gL Joj:yf ;d]t
P]gsf] bkmf @#s df pNn]v ul/Psf] 5 / o:tf] ;xof]u ug{' :yfgLo k|zf;g tyf k|x/Lsf
st{Jo x'g] pNn]v ul/Psf] 5 .
@#s= :yfgLo k|zf;g tyf k|x/Ln] ;xof]u ug'{kg]{] M of] P]g sfof{Gjog ug]{ l;nl;nfdf
s/ clws[tn] :yfgLo k|zf;g tyf k|x/Lsf] ;xof]u dfu]df To:tf] ;xof]u ug'{ :yfgLo
k|zf;g tyf k|x/Lsf] st{Jo x'g]5 .
!$=@

cbfntnfO{ eP ;/xsf] clwsf/ x'g]

P]gsf] bkmf #! df laefunfO{ cbfntnfO{ eP ;/xsf] clwsf/ x'g] ;DaGwdf
lgDgfg';f/sf] Aoa:yf /x]sf] 5 M
#!= o; P]gsf] k|of]hgsf] nflu ljefunfO{ ;DalGwt JolQmnfO{ lemsfpg], aofg u/fpg],
k|df0f a'em\mg]\g] / lnvtx? k]z ug{ nufpg] ;DaGwdf k|rlnt sfg"g adf]lhd cbfntnfO
cbfntnfO{{
eP ;/xsf] clwsf/ x'g]5 .
216

s/ lgwf{/0f ug]{ qmddf cfjZos sfuhftsf cnfjf klg cGo k|df0f h'6fpg]
k|of]hgsf] nflu ljefu cyf{t s/ clws[tnfO{ ;DalGwt AolQmnfO{ lemsfpg, jofg
lng jf k|df0f a'em\g jf lnlvt hjfkm k]z ug{ nufpgsf] nflu k|rlnt sfg"g
adf]lhd cbfntnfO{ eP ;/xsf] clwsf/ /xg] Aoa:yf 5 .
!$=# k"jf{b]z
s/ ;DaGwL sfg"gsf sltko ljifodf s/bftfnfO{ ljefusf] wf/0ff yfxf g'xg ;S5 / ;f]
af/] l4ljwf x'g ;S5 . o;n] s/bftfnfO{ eljiodf ug{;Sg] sf/f]jf/sf ljifodf cf+sng
ug{ ;d:of x'g;S5 . olb o:tf] ePdf ;f]af/] hfgsf/L kfpg] jf k"jf{b]z kfpg ;Sg]
Joj:yf P]gsf] bkmf #@s df ul/Psf] 5 . s'g} s/bftfn] cfkm\gf] ;Gbe{df P]gsf] s'g}
Joj:yf nfu" x'g] cj:yfaf/] s'g} l4ljwf eP ljefu ;dIf lnlvt ?kdf lgj]bg u/]df ;f]
af/] s/bftfnfO{ ljefusf] wf/0ff af/] lnlvt ;"rgf lbg'kg{] Joj:yf 5 .
#@s=#@s=-!_M s'g} JolQmn] of] P]g nfu" x'g] cj:yfaf/] s'g} l4ljwf lg/fs/0fsf nflu ljefu
;dIf lnlvt ?kdf lgj]bg lbPdf ljefun] ;f] JolQmnfO{ lnlvt ?kdf ;"lrt u/L
ljefusf] wf/0ff tf]lsP adf]lhd k"jf{b]z4f/f hf/L ug{ ;Sg]5 .
-@_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg o; P]gsf] sfof{Gjogsf ;DaGwdf
b]vfk/]sf s'g} l4ljwf ;DaGwL ljifo, cbfntdf ljrf/fwLg /x]sf] jf cbfntaf6 lg0f{o
eO;s]sf] cj:yfdf To:tf] ljifodf ljefun] pkbkmf -!_ adf]lhdsf] k"jf{b]z hf/L ug{
;Sg] 5}g .
ljefuaf6 hf/L k"jf{b]z ;a} s/bftfnfO{ nfu" x'g] geO{ To:tf] cfb]z df+u ug{] s/bftfsf]
xsdf dfq nfu" x'g]5 . s'g} s/bftfn] cfkm"n] ul/;s]sf] sfdsf] nflu k"jf{b]z df+u ug{
ldNb}g . s'g} s/bftfn] eljiodf ug]{ s'g} Joj;flos sfo{sf ;Gbe{df d"No clea[l4 s/
P]g tyf lgodfjnLdf :ki6 Joj:yf gePsf] jf P]g jf lgoddf ePsf PseGbf a9L
Joj:yfx?sf] sf/0fn] lg0f{o ug{ lljwf ePsf] cj:yf b]vfO{ sfg"gL :ki6tfsf] nflu
dxflgb]{zs ;dIf k"jf{b]zsf] nflu lgj]bg k]z ug{ ;Sg] Joj:yf /x]sf] 5 . o;/L
217

sfg"gsf] JofVof / kl/kfngf ug{ s'g} AolQmnfO{ llawf ePdf ;f] lg/fs/0f u/L lbg
dxflgb]{zs ;dIf lnlvt cfu|x u/]df dxflgb]{zsn] lnlvt ?kdf hfgsf/L u/fPsf]
cfb]znfO{ k"jf{b]z elgG5 . P]gsf] bkmf #@s df ljefun] k"jf{b]z hf/L ug{ ;Sg] Joj:yf
u/sf] 5 .
bkmf #@s -!_M s'g} JolQmn] of] P]g nfu" x'g] cj:yf af/] s'g} l4ljwf lg/fs/0fsf
lg/fs/0fsf nflu
ljefu;dIf lnlvt ?kdf lgj]bg lbPdf ljefun] ;f] JolQmnfO{ lnlvt ?kdf ;"lrt u/L
ljefusf] wf/0ff tf]lsP adf]lhd k"jf{b]zf/f hf/L ug{ ;Sg]5 .
-@_M pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg o; P]gsf] sfof{Gjogsf ;DaGwdf
b]vfk/]sf] s'g} lljwf ;DaGwL ljifo
ljifo cbfntdf ljrf/fwLg /x]sf] jf cbfntaf6 lg0f{o
eO{ ;s]sf] cj:yfdf To:tf] ljifodf ljefun] pkbkmf -!_ adf]lhdsf] k"jf{b]z hf/L ug{
;Sg] 5}g .

!$=@=!
!$=@=! k"jf{b]z k|fKt ug{ rfxg] AolQmsf] bfloTjM
s= k"jf{b]z df+u ug]{ JolQmn] cfkm"nfO{ d"No clea[l4 s/ P]gdf :ki6 gePsf] ljifo jf
s'g} llawf eP ;f] lg/fs/0fsf nflu ljefu;dIf lnlvt ?kdf lgj]bg lbg'kb{5 .
v= lgj]bgdf cfkm"nfO{ k/]sf] llawfsf] ljifodf k"0f{ / oyfy{ ljj/0f ljefu ;dIf
k|:t't ug'{kb{5 .
u= ljefun] s'g} ck'u ljj/0f dfu u/]df ;dod} dfu ePsf] laj/0f ljefudf k]z
ug'{kb{5 .
3= cfkm"n] u/]sf] s'g} sfdaf6 s/ bfloTj l;h{gf e};s]sf] jf s/ bfloTjaf6
xl6;s]sf] cj:yfdf k"jf{b]z df+u ug'{ x'+b}g .
= cfkm"n] ul/;s]sf] s'g} sfo{ jf cbfntdf larf/fwLg /x]sf] jf cbfntjf6 lg0f{o eO{

;s]sf] laifodf k"jf{b]z dfu ug'{ x'b}g .

!$=@=@ ljefusf] bfloTjM

218

s= k"jf{b]z dfu ul/Psf] ljifo cbfntdf larf/fwLg /x]sf] jf cbfntjf6 lg0f{o eO{
;s]sf] cj:yfdf To:tf] ljifodf ljefun] k"jf{b]z hf/L ug'{ x'b}g .
v= k"jf{b]z hf/L ug'{cl3 ljefun] lgj]bsnfO{ cfkm}+ jf cfkm\gf] k|ltlglwdfkm{t s'g}
ljj/0f k]z ug]{ df}sf lbg'kb{5 .
u= lgj]bg k|fKt ePkl5 ljefun] ;f] ljifodf s'g} lg0f{o u/]df ;f]sf] lnlvt ?kdf
;DalGwt AolQmnfO{ hfgsf/L lbg'kb{5 .
3= s'g} AolQmn] u/]sf] s'g} sfdaf6 s/ bfloTj l;h{gf eO;s]sf] jf s/ bfloTj
xl6;s]sf] cj:yfdf To:tf] laifodf k"jf{b]z hf/L ug'{ x'b}g .

!$=@=# k"jf{b]zsf] sfg"gL x}l;otM

s= s'g} JolQmnfO{ s'g} ljifodf k"jf{b]z hf/L ul/Psf] eP ;f] k"jf{b]z jxfn /x];Dd ;f]
AolQmsf] xsdf ;f] cfb]z sfof{Gjog ug{ ljefu jfWo x'G5 . t/ h'g AolQmnfO{
k"jf{b]z hf/L ul/Psf] xf] ;f] AolQmafx]s cGo JolQmsf] nflu ;f] k"jf{b]z afWosf/L
x'b}g . hf/L ePsf] k"jf{b]zdf s'g} AolQmnfO{ lrQ ga'em]df ;f] AolQmn] k|zf;sLo
k'g/fjnf]sg nufotsf sfg"gL pkrf/sf] af6f] canDag ug{ kfp+5 .
v= P]gsf] sfof{Gjogsf] l;nl;nfdf hf/L ul/Psf ;fj{hflgs kl/kq / s'g} AolQmnfO{
hf/L ul/Psf] k"jf{b]z Ps cfk;df aflemPdf k"jf{b]z hf/L ul/Psf] JolQmsf] xsdf
k"jf{b]zdf plNnlvt s'/f g} nfu' x'G5 .
u= k"jf{b]z h'g AolQmnfO{ h'g ;Gbe{df hf/L ul/Psf] xf] ;f]lx AolQm / ;f]lx ;Gbe{df
dfq nfu' x'G5 . AolQm jf ;Gbe{ km/s ePsf] cj:yfdf k"jf{b]zf/f ul/Psf]
Aoa:yf nfu' x'b}g .
3= P]g jf lgodfjnLsf] h'g bkmf jf lgodsf] ;Gbe{df k"jf{b]z hf/L ePsf] xf], ;f] bkmf
jf lgod ;+zf]wg jf vf/]h ePdf ;fljsdf hf/L ul/Psf] k"jf{b]z :jtM vf/]h
ePsf] dflgG5 .
!$=$

clwsf/ k|Tofof]hg M
219

dxflgb{z
] s / s/ clws[tnfO{ k|fKt clwsf/dWo] dftxt sd{rf/Lx?nfO{ clwsf/
k|Tofof]hg ug{;Sg] ;DaGwdf bkmf #$ df b]xfo cg';f/ Joj:yf ul/Psf] 5 . o;
cg';f/ dxflgb{]zsn] ug{] egL :ki6 ls6fg ePsf] clwsf/, s/ lgwf{/0f ug{] / ;hfo
ug{] clwsf/ afx]s of] P]g adf]lhd k|fKt clwsf/x?dWo] s'g} jf ;a} clwsf/ cfkm"
dftxtsf sd{rf/Lx?nfO{ ;'Dkg ;Sg] Joj:yf 5 .
#$ clwsf/ k|Tofof]hg M -!_ s/ lgwf{/0f ug{] / ;hfo ug{] clwsf/ afx]s s/
clws[tn] of] P]g adf]lhd cfkm"nfO{ k|fKt clwsf/x?dWo] s'g} jf ;a} clwsf/ cfkm"
dftxtsf sd{rf/Lx?nfO{ ;'Dkg
Dkg ;Sg]5 .
-@_ o; P]gdf dxflgb{]zsn] ug{] egL ls6fg ePsf] clwsf/ k|Tofof]hg x'g ;Sg] 5}g .
!$=%

ljz]if1sf] ;]jf lng ;Sg]

ljefun] P]gsf] k|efjsf/L sfof{Gjogsf] nflu laz]if1sf] ;]jf lng ;Sg] ;DaGwdf
P]gsf] bkmf #$s df lgDgfg';f/sf] Aoa:yf /x]sf] 5 M
#$s= g]g]kfn ;/sf/n] s/ k/LIf0f ;DjGwL sfo{sf ]nflu ;DjlGwt ljz]if1sf] ;]jf lng
;Sg]5 / o:tf ljz]if1sf ;DjGwdf ;d]t bkmf #& df plNnlvt ;/sf/L uf]Kotf
;DjGwL Joj:yf nfu" x'g]5 .
d"No clej[l4 s/ P]gsf] k|efjsf/L sfof{Gjogsf] nflu cfjZos k/]df s/sf n]vf
;DalGw lj1sf] ;]jf lng ;lsg] Joj:yf /x]sf] 5 . o; qmddf Aoa;flos laz]if1tf
xfl;n u/]sf la1x? h:t,} d'Nofg stf{

(Valuator),

OlGhlgo/, jlsn, rf6{8{

Psfp06]06;\, s'g} If]q laz]ifsf] 1ftf h:tf la1x?sf] ;]jf cfaZos k/]sf] cj:yfdf
g]kfn ;/sf/n] o:tf laz]if1x?sf] ;]jf lng ;Sg] k|fjwfg /x]sf] 5 . o:tf laz]if1x?
lgo"Qm u/L ;]jf lnPsf] ca:yfdf tL AolQmnfO{ ;d]t P]gsf] bkmf #& df pNn]lvt
;/sf/L uf]Kotf eg] nfu" x'g]5 .
!$=^

s/ clws[tsf] kl/ro kq

220

P]gsf] bkmf #% df s/ clws[tsf] kl/ro kqsf ;DaGwdf lgDgfg';f/sf] Aoa:yf /x]sf]

5M
bkmf #%= k|To]s s/ clws[tn] tf]lsP adf]lhdsf] kl/rokq cfgf] ;fydf /fVg'kg]{5
/ st{Jo kfngfsf] l;nl;nfdf s;}n] To:tf] kl/rokq x]g{ dfu u/]df b]vfpg' kg]{5 .
laefusf] s'g} s/ clws[tn]] lgod ^) n] tf]s] adf]lhdsf] cg';"rL @! sf] 9fFrfsf]
kl/rokq ;fydf /fVg'kb{5 . st{Ao kfngfsf] l;nl;nfdf ;/f]sf/ jfnfn] kl/rokq
dfu u/]df b]vfpg'kg]{ bfloTj ;DalGwt s/ clws[t / cGo sd{rf/Lsf] x'g]5 . lgod
@* df kl/rokqsf ;DaGwdf lgDgfg';f/sf] Aoa:yf /x]sf] 5 M

^)= kl/rokqsf 9fFrf M s/ clws[tsf] kl/rokqsf] 9fFrf cg';"rLL @! adf]lhd

lhd
x'g]5 .
pQm 9fFrf lgb]{lzsfsf] o;} kl/R5]bsf] cGtdf ;+nUg ul/Psf] 5 .
!$=&

uf]kgLotf sfod /fVg]

s/ k|zf;gsf] l;nl;nfdf s/;+u ;DalGwt ljleGg ;"rgf tyf sfuhft k|fKt
x'g;S5g\ . sltko ;"rgf tyf sfuhft s/bftfsf] JolQmut sf/f]jf/;+u ;DalGwt xg]
ePsfn] ;+jb] gzLn x'g;S5 . o:tf ;"rgf tyf sfuhft lglZrt cj:yfdf afx]s cGo
s'g} cj:yfdf k|s6 jf k|sfzg ug{ gkfpg] u/L s/bftfsf] JolQmut ;"rgf ;DaGwL
uf]Kotfsf] k|Tofe"lt u/]sf] 5 . o; ;DaGwdf P]gsf] bkmf #& df lgDg Joj:yf ul/Psf]
5.
bkmf #& uf]kgLotfM s'g} JolQmaf6 k|k|fKt x'g cfPsf] s/;Fu ;DalGwt sfuhft jf
cGo ;"rgfx? b]xfosf] cj:yfdf afx]s cGo s'g} cj:yfdf k|s6 ug jf k|sfzg ug{
;lsg] 5}g .
-s_ g]kfn ;/sf/sf] /fh:j ;+/If0f ug{] l;nl;nfdf /f:j ;+sng ug{]
clwsf/LnfO{ hfgsf/L lbg,
221

-v_ s/bftfsf] bfloTj k|dfl0ft ug{] l;nl;nfdf

l;nl;nfdf /fh:j;Fu ;DalGwt sfg"g
adf]lhd cbfntdf k|df0fsf] ?kdf k]z ug{,
-u_

/fh:j Gofoflws/0f jf s'g} cbfntsf] sf/jfxLsf] l;nl;nfdf /x]sf]

;fj{hlgs clen]vsf] cFusf] ?kdf /fVg .

!$=*

ljefuLo sf/jfxL ul/g]

ljefusf] clws[tnfO{ ljefuLo sf/jfxL ul/g] ;DaGwdf P]gsf] bkmf !## df
lgDgfg';f/sf] Aoa:yf /x]sf] 5 M
bkmf #*= s/sf] bfloTj j9\
j9g]\g] jf 36\
36g]\g] u/L s'g} s/ lgwf{/0f ablgot;fy jf
nfk/jfxLaf6 ePsf] eGg] dxflgb{]zsn] 7x/ u/]df To;/L s/ lgwf{/0f

ug]{ s/

clws[tnfO{ dxflgb]{zsn] lghsf] ;]jf zt{ ;DaGwL sfg"g adf]lhd ljefuLo

ljefuLo sf/jfxL
rnfpg] 5 .
!$=(

c;n lgotn] u/]sf] sfd sf/jfxL k|lt hjfkmb]xL gx'g]

c;n lgotn] u/]sf] sfd sf/jfxL k|lt hjfkmb]xL gx'g] ;DaGwdf P]gsf] bkmf #( df
lgDgfg';f/sf] Aoa:yf /x]sf] 5 M
bkmf #(= o; P]gdf cGoq h'g;'s} s'/f n]lvPsf]
vPsf] eP tfklg s'g} s/ clws[
clws[tn] cfgf]
st{Jo kfng ubf{ c;n lgot lnO{ u/]sf] sfd sf/jfxL k|lt lgh JolQmut ?kdf
hjfkmb]xL x'g] 5}g .
s/ lgwf{/0f ug]{ qmddf jf st{Ao kfngf ug]{ l;nl;nfdf c;n lgot lnO{ u/]s]f sfo{
k|lt lgh AolQmut ?kdf hjfkmb]xL gx'g] Aoa:yf 5 . o; P]gsf] cGo bkmf, h:t} bkmf
#* df h];'s} s'/f n]lvPsf] ePtfklg olb lghn] c;n lgot lnO{ sfo{ ;Dkfbg u/]sf]
5 eg] lgh JolQmut ?kdf hjfkmb]xL x'g' eg] kb}{g .

!$=!) k'/:sf/sf] Joj:yf

P]gsf] bkmf $) df k'/:sf/sf ;DaGwdf lgDgfg';f/sf] Aoa:yf /x]sf] 5 M
222

bkmf $)= -!_ s'g} s/bftfn] cfkmgf]

cfkmgf] s/sf] bfloTj ;Dk"0f{ jf s]lx c+z 5n]sf] jf 5Ng
sf]lz; u/]sf] k|df0f ;lxtsf] ;"rgf lbg] JolQmnfO{ To:tf] ;"rgfsf] cfwf/df c;'n
pk/ ul/Psf] s/sf] /sddWo] lghn] k]z u/]sf] k|df0faf6 lgwf{/0f eP hltsf] s/
/sdsf] aL; k|ltzt a/fa/sf] /sd dxflgb]{zssf] lg0f{
lg0f{on] k'/:sf/ lbg ;lsg]5 .
-@_ pkbkmf -!_ adf]lhd ;"rgf lbg] JolQm PseGbf a9L ePdf To:tf JolQmx? aLr
k'/:sf/sf] afF8kmfF8 dxflgb{]zsn] lgwf{/0f u/] adf]lhd x'g]5 .
s'g} s/bftfn] ltg]{ s/sf] bfloTj ;Dk"0f{ jf s]lx c+z 5n]sf] jf 5Ng sf]lz; u/]s]f
k|df0f ;lxtsf] ;"rgf lbg] AolQmnfO{ lghn] lbPsf] ;"rgf jf k|df0fsf cfwf/df s/
clws[tf/f s/ lgwf{/0f u/L c;'n pk/ ePsf] s/ /sdsf] @) k|ltzt /sd
dxflgb]{zsn] lg0f{o u/L k'/:sf/ :j?k k|bfg ug{ ;lsg] Aoa:yf 5 . o; Aoa:yf k|i6
kfg]{ pbfx/0f tn k|:t't ul/Psf] 5 .
pbfx/0fM !$=!
xf8{j]o/ ;DaGwL sf/f]jf/ ug{] /fd P08 sDkgLn] @)^^ sf] >fj0f dlxgfsf]
ljj/0f cfGtl/s /fh:j sfof{no, nxfgdf a'emfPsf /x]5g\ . pQm sDkgLn]
k]; u/]sf] d"No clej[l4 s/ ljj/0fdf xf8{j]o/ ljqmL jfkt ?= &,)),)))
pNn]v u/L ;f] sf] !# k|ltztn] x'g] ?= (!,))) s/ pNn]v u/]sf /x]5g\ .
lghn] Ps 7]Ssf sDklgnfO{ ^,)),))) a/fa/sf] xf8{j]o/ u}/ s/ lahsaf6
cfk"lt{ u/L &*,))) s/ c;"n u/]sf] /x]5 . pQm sf/f]jf/df lgh sDklgn]
s/ ljj/0fdf ;dfj]z gu/L pQm u}/ s/ lahssf] gSsn k|lt ;+nUg /fvL
s/ 5n]sf] lnlvt hfgsf/L xl/bf;n] laefusf dxflgb]{zsnfO{ u/fPsf /x]5g\
. ;f]xL cg';f/ sfof{noaf6 5fglag ubf{ lghn] pNn]v u/] cg';f/ ?=
^,)),))) laqmL n'sfPsf] k|dfl0ft x'g cfof] . ;f] cg';f/ sfof{noaf6
lghnfO{ k|df0fsf cfwf/df !# k|ltztsf b/n] x'g cfpg] s/ /sd ?=
&*,))) / P]gsf] bkmf @( sf] v08 -v_ cg';f/ zt k|ltzt hl/jfgf ?=
&*,))), bkmf !( adf]lhdsf] yk b:t'/ ?= &,*)) / bkmf @^ cg';f/ Aofh
223

?= !),@)) u/L hDdf ?= ! nfv &$ xhf/ s/ lgwf{/0f u/L c;'n pk/ u/]sf
/x]5g\ . o; ca:yfdf xl/bf;nfO{ c;'n ePsf] s/ /sd ?= ! nfv &$
xhf/sf] @) k|ltztsf b/n] x'g] /sd ?= #$,*)) k'/:sf/ afkt
dxflgb]{zsn] lg0f{o u/L lbg ;Sg]5 .

!$=!! lgod agfpg] clwsf/

P]gsf] bkmf $! df lgod agfpg] clwsf/sf ;DaGwdf lgDgfg';f/sf] Aoa:yf /x]sf] 5
bkmf $!=M o; P]gsf] p2]Zo sfof{Gjog ug{ g]kfn ;/sf/n] cfjZos lgodx? agfpg
;Sg]5 .
g]kfn ;/sf/n] P]g sfof{Gjog ug]{ qmddf cfjZos lgodfjnL agfO{ hf/L ug{ ;Sg]
Aoa:yf 5 . ;f]xL cg';f/ d"No clej[l4 s/ lgodfjnL, @)%@ jgfO{ ldlt @)%#.!@.!!
df hf/L u/]sf] 5 .
!$=!@ lgb]{lzsf agfO{ hf/L ug{ ;Sg]
lgodfjnLsf] lgod ^! df lgb]{lzsf agfO{ hf/L ug{ ;Sg]] clwsf/sf ;DaGwdf
lgDgfg';f/sf] Aoa:yf /x]sf] 5 M

lgod ^!= P]g tyf of] lgodfjnL sfof{Gjog ug{ g]kfn ;/sf/, cy{ dGqfnon]
cfjZos lgb]{lzsf agfO{ hf/L ug{ ;Sg]5 .
P]gsf] bkmf $! cg';f/ hf/L ul/Psf] d"No clej[l4 s/ lgodfjnL, @)%# sf] clwgdf
/xL P]g tyf lgodfjnL;+u gaflemg] u/L cfjZos lgb]{lzsf agfO{ hf/L ug{ ;Sb5 .
olx Joj:yf cg';f/;do ;dodf lgb]{lzsf agfO{ hf/L u/L cfPsf] 5 . hf/L u/]sf]
lgb]{lzsf P]g tyf lgodfjnL;+u aflemPsf] xb;Dd :jtM lg:s[o x'g]5 . o;
lgb]{lzsf;Fu aflemPsf s'g} ljefuLo kl/kq ePdf ;f] ;d]t lg:s[o x'g]5g\ . o;
224

lgb]{lzsfdf ul/Psf JofVof / pbfx/0fx?n] kl/kqsf] h:tf] dfGotf kfpg]5g\ . o;sf]

kfngf ug'{ ;a} s/bftfsf] st{Jo / sfof{Gjog ug]{ bfloTj ljefusf] x'g]5 .
!$=!# lgz'MNs ;xof]u / ;"rgf
s/ k|of]hgsf nflu ckgfpg'kg{] k|lqmofx?sf] hfgsf/L / s/bftf lzIff ;DaGwL
k|sfzgx? ljefun] s/bftfnfO{ lgz'Ns pknAw u/fpg' kg{] Joj:yf lgodfjnLsf]
lgod %* df b]xfo cg';f/ u/]sf] 5 .

lgod %*= g]kfn ;/sf/n] b]xfosf ;xof]u tyf ;"rgf lgz'Ns k|bfg ug{]5M
-s_ s/ k|of]hgsf nflu ckgfpg'kg{] k|lqmofx?sf] hfgsf/
hfgsf/L,L,
-v_ s/bftf lzIff ;DaGwL k|sfzgx? .
!$=!$ s/ ;xof]uL /fVg ;Sg]M
s/bftfn] s/ ;DaGwdf cfjZos hfgsf/L tyf ;xof]u lng s/ ;xof]u /fVg kfpg]
;DaGwdf lgodfjnLsf] lgod %*s df lgDg Joj:yf ul/Psf] 5 .

cfjZos
lgod %*s= s/ ;xof]uL /fVg ;Sg] -!_ s/bftfn] s/ ;DaGwdf cfjZo
s hfgsf/L
tyf ;xof]u lng s/ ;xof]uL /fVg ;Sg]5 .
-@_ pklgod -!_ adf]lhdsf] s/ ;xof]uLsf] nflu cfjZos kg{] of]Uotf, lghsf] :t/
nufot cGo Joj:yf ljefun] tf]s] adf]lhd x'g]5 .
!$=!% ax; k}/jL ;DaGwL Joj:yf
s/ clws[tn] u/]sf] d"No clej[l4 s/ ;DaGwL s'g} d'2fsf] ax; k}/jL ;/sf/L
jlsnaf6 x'g] Joj:yf lgodfjnLsf] lgod %( n] b]xfo cg';f/ u/]sf] 5 .

lgod %(= d"No clej[l4 s/ ;DaGwL ax; k}/jLM s/ ;DaGwL s'g} d'2fsf] ax; k}/jL
ug{'kg{] eP ;/sf/L jlsnaf6 x'g]5 .
!$=!^ cg';"rLdf yk36 tyf x]/km]/

225

P]gsf] bkmf $@ df cg';"rLdf yk36 tyf x]/km]/ ug]{ ;DaGwdf lgDgfg';f/sf] Aoa:yf
/x]sf] 5 M
bkmf $$= g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sfzg u/L cg';"rLdf cfjZos
yk36 tyf x]/km]/ ug{ ;Sg]5 .
g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sflzt u/L cg';"lrx?df cfjZos yk36 jf
x]/km]/ ug{ ;Sb5g\ . t/ /fhkqdf ;"rgf k|sflzt gu/L cGo cg';"lrx?df ;d]t
x]/km]/ jf yk36 eg] ug{ ;lsb}g .
To;}u/L lgodfjnLsf] lgod ^@ df b]xfosf] Joj:yf u/]sf] 5 .

lgod ^@= g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sfzg u/L cg';"rLx?df
cfjZos yk36 tyf x]/km]/ ug{ ;Sg]5 .
P]gdf h:t} lgodfjnLdf pNn]lvt cg';"rLx?df ;d]t /fhkqdf ;"rgf k|sfzg u/L
cfjZos yk36 tyf x]/km]/ ug{ ;Sg] Joj:yf 5 .
!$=!& vf/]hL / jrfp
of] lgb]{lzsf hf/L ePkl5 ;fljsdf hf/L ePsf sfo{ ;+rfng lgb]l{ zsfx?df ul/Psf
Joj:yfx? o; lgb]{lzsf;+u jflemPsf] xb;Dd :jtM lgis[o / cdfGo x'g]5g\ eg] o;
lgb]{lzsf;+u gjflemPsf] xb;Ddsf Joj:yfx? oyfjt ?kdf nfu" x'g]5g\ .

226