2

Q abcde

[\Imcyw Q

2007 Q Br 2

Xr--

\rIuXr \rbajr
d aly

2007
d [\Ilcp _r IlcG erer[ \rIuXr \rbajr ecurb `ZKXrIy
Br auX l_dprdlbr. "e B
Xl
|bl
W~o ]crfl[r|lG

]lXuerd\ \rIuXr \rbaG

br hrruIy \Sr IuSrrI "hhoatuIy bu

IldlSrzl\r Xs|rbrcr|u~u.

(1) 2007 alNo 31\o Xs]l|l _l|rbulbrcu~

200102 egG ecbu Ild "hhoatuIy
Xs]l|l\u hab]cr[r 2008 alNo 31 ec ZsLr]r
Nu. $XlSl]G X~ "]sdrduG trerg\rduau <c
euIjuS "Srzl\r Xs]l| ]uXrb "hho
atuIjuG ]crgcrN "hhoatuIjuG auG 2007 alNo
31\o IuSrrIblbrcu~e Xs]l|l\u Ildle[rbuG
2008 alNo 31 ec ZsLr]rNruo.
(2) 2007 Br D~r\o Xs]l|l _l|rbu Adl "
hhoatuIjuG Xs]l|l E^lol|o ' hZlbG B
]Suu~Xr\o 17Ur A~ ]uXrb eIu]o \rbarduy
]Sur. $XrIlcG hgp h|rjuIjrd "h
hoatuIy Xs|u~Xr\o Dcu U]pqr IsgtuS \
Xvr aq~o "hr.IsgWalcuy]Su~ Dcu hGL
euG hl[lcW h|rjuIjrd "hhoatuIy|o Dcu
"hr.IsgWtuS \Xvr aq~o elWrPp \rIuXr <
ZplKzcSu~ Dcu hGLeuauleuG.
IuXpjuS "Srzl\r erueceo Iq hl
iNcpjr \plbalb $jeuIy \Iu~Xr\uG ]drf
br "Xu fXal\G ec $je\uZr|u~Xr\uG <Zpl
Kz hGLr\o "[rIlcaulbrcr|uG. A~l, Xr
]Suu~ \rIuXr <S "Su~ epl]lcr|o alalbrcr
|uG $m #\uIqdpy. $IlcG Xs]l|u~ "hho
atuIy \rIuXr er]o hG_rN ]uXrb erecj
rduG d`rNlddlX ]u\H]crfl[r|rd. IhuIy
Iy|u~ "ehcr ]lXuP\y|uG ef\au
lbrcr|uG. Iho Iy|u~ XsbXr epl]lcrIj au
Iqr "trbr|uG. epl]lcr ilPclIlXrcu~l AIo]lr
blbr "hhoato Xs|uG.
<ZplKzhLG AIIWp\blbrcr|WG "hho
atuIy Xs]l|Xo. $IlcG Xs]l|u~ "h
hoatuIy|Xrc "]do _pqWdr \cro "
]s ha]r|lG. A~l, <ZplKzhGLG \rbr
|u~ auue \rIuXrbuG "SN fgG ala "]s
\Il\leq.
]uXrb epez aqdG 2007 Br auX ao "hhrMo
<ZplKz|o "hhoatuIy Xs|l\u "[rIlcG
$dlXlbrcr|u~Xr\l ]uXrb hGer[l\G Br au
X X~ \rder ec
Xuo. $e Ilcpkaal

#UG_c \rIuXr \rbaG

(1)

eli\ elSI, _lo elSI, |rMo NlPo XuSrb

il ]crhcr\o ]utu \Iu~ he\y|o
$mSl|u~ XuIb #UG_c \rIuXrbr \r~lrel
|r.

Aho. "\rIual
Ieg httuIy, iljuIy, IdplW a]
y, DlUrltrby A~rebuS #UG_c \rIuXr
$\r]tbu~ csXrbr ]crgcrNu.
(i) XrZr\ elSI 3000 cq] ec \rIuXrbrd
(ii) 3,000 10,000 10%
(iii)10,000 25,000 15%
(iv)25,000 cq]o a 20%

$]uo SlIo
Uro

(i) IlmrMo \rIuXr hZlbG XrcSu|u~ acu
~o \ralXl|y|o $]uo SlIo Uro "\ueZr|u~
epezo 2005 Br D~u auX l_dpG \Ir.
(ii) erd\ \Su~ epl]lcr Nc|r\o _l[Ialb \rIuXr
b|ly Iut \rc|r \rIuXr ]rcr|uIbuG ]r~sSo
U_ro \lo \Ir Iuteu e~ XuIbsSl|uIbuG N
l U_ro \lrt "Srzl\r Nc|o el
rb epl]lcr|o $]uo SlIo Uro "\ueZr|l ep
ez Nu.

hgp tr_o
cPrhog\u epl]lcrbr \r~dlX Nc|o eluI
buG "XalhG X~ #bXu <Xo]lZ\r\u]blKr|u
IbuG Nl "XalhG X~ el \rIuXr|o h
gp tr_o "\ueZr|l
epez Nu.

IlmrMo \rIuXr
\rc|r
d al

2005 Br D~r\o au
o BSurcu~ Icl ]
WrIy|o ]lXuerd\, \r
IuXr \rbaIlcG Ilm
rMo hZlbG hvsIcrNrcu~e
|o 2005 alNo 31\o fgG ]qr
bl|l\u ]Wr|o ]b \rc|r
IlmrMo \rIuXr \Il epe
zbulbrcu~u. A~l, huX
Icl ]WrbuS clGLalbl a
l 2005 alNo 31\o fgG BSu
|u~ ]WrIy|o $m #\uIqdpG
\rchr|l epez Nu. IqSl
X 2007 alNo 31 ec d`r|u~ I
cl XuIo alalbuG $m #\uIq
dpG ]crarX]Sur.
(2) beX gtrdul|u~
Icr Ndr|u IlmrMo \r
IuXr gtrduleu~ M sand \uG
_l[Ial|uIbuG elgrI\rIuXr
\rc|u Xl IlWu~ IlcG ]cr
goIcr|uIbuG Nu. (]b \rc|o
{l|r)
30.48 h.as. X 22.86 h.as.
"jeu ags Dlcl~r\uG
60,000 cq]. (30,000 cq])
30.48 h.as. X 22.86 h.as.
40.64h.as. X 22.86 h.as.
1,80,000 cq] (90,000 cq])
40.64 h.as. X 22.86 h.as.|ua
3,60,000 cq] (1,80,000 cq])
(3) hvW epl]lcrIy|u Il
mrMo \rIuXr
(i) 200607 \rrX XsbXr|u
r IlmrMo "]k
\Il epl]lcrIy|uG 2006
Dl_ D~r\uG 2007 ^r{ecr

28\uG $Sbr epl]lcG XuSrb

e|uG epl]lcG XuSrb Zre
hG auX 2007 ^r{ecr 28 ec
bu Ildo \IrbXl
\IXl #b fclfcr
Xralh \rIuXrbuS 150 fXal
\albrcr|uG Xralh Ilm
rMo \rIuXr (\IXlb \r
IuXrb~l \rbaIlcau
"\rIuXrbuSbuG 6(2) eIu]\u
hcrNu el \rIuXrbuS
buG alG XuIblbrcr|uG).
(ii) 200506 egr epl]lcG Xu
SrbecuG "[rI $]uo SlIo
ecrIbl IlmrMr\o "
iXbrdlXlbrscuIbuG Nr
cu~e|o 2006 Br D~u au
X 2006 h]_ 30 ecbu
Ildo \IrbXl \I
Xl #b Xralh\rIuXrbuS
150% #brcr|uG Xralh Il
mrMo \rIuXr.
(4) al_ry l

\o epl]lcrIy
|u IlmrMo \rIuXr
IlmrMo XrcSu|u~
egr\o au aq~u eg
r erd\\rIuXr \rbaIlc
al aqdpe[rX \rIuXr \rbaIl
cal DcuegG 12 alh|ldbj
er \IrbXl \IXl
#b \rIuXrbuS 130 fXal\albr
cr|uG IlmrMo \rIuXr.
(5) ]l|PoUo <Xo]~y eru~

epl]lcrIy|u Il
mrMo \rIuXr
hGzl\r\o ]utu
\r~o Nc|o Iluecu
~e|uG \ralXl|y|ualWo
IlmrMo XrcSu|l\u
"iX. <Xo]~rt ]l|rMr
\o auIjr "SrNrcr|u~ erdbuS
a Nc|r\o _l[Ialb \rc|r
dlWo \rIuXr \IXo. Ilm
rMo \rIuXr XrcSu|u~ epl
]lcr \rIuXr IW|l|uly AG
#]rbrdu UrhoIml "j
erdu UrhoIml IW|rdSu
|cuXo.
IlmrMo \rIuXr Xrc
Su|u~ epl]lcrI
1Ur ^lt
r Br 30\IG "]k
\IXlWo. "e|o 8ANo
ANo ^ltrdu _rduG
<]blKr|lG.
$\ AG#]rbrdu \r
IuXrbSN Nc|uIjuS XuS~u
erd\ \rIuXrbr \r~lrelIuG.
A~l, auLr \Irb \r
IuXrbsSl|u~Xr\o epl]lcr|o "
eIlfaulbrcr|uG.
100 cq] AG#]rbu DcuXo]
~rt \rIuXr \rc|o 4 fXal
\alWr "ehl\Lr
100 cq] erdbuG 4% \rIuXrbuG $m
Sl|ua~Xr\l AG#]r \rba
rt dGL\albrs~|uG.
$Xlrel|u~Xr\lbr
\rIuXrbuG erdbuG N~u XuI
AG#]rbr "[rIalIcuX~o
elWrPp \rIuXr IsgW <c
ert|rbruo.

cPrhog
(i)

Ilgv epl]lcr|u cPrhog^sho IutXo

2,500 cq]bl|r. cPrhogt l_dpG \Iu~ Xsb
Xr auX aq~u alh|lWrXo.
(ii) Dcly|o D~r|qSuX cPrhog "\ueZr|u~
Xd~o epez Nu.
(iii) cPrhog hr^r|rt l_dpG fcrblb "
]k \Iu~ XsbXr auXdlbrcr|uG.

"\ual\ \rIuXr|l|o
\rIuXrbsSl|lG
"cfXal\G "\ual\ \rIuXr \I epl]lcrIy|o
"e Nc|o eluly \Irb \rIuXr Nc|o eru
ly $mSl|l "ehcG \Ir.

#Zperd\ \Su~ epl]lcr

_r \Iu~Xr\u epez
hGzl\r\o ]utu \r~o Nc|o Iluecu~ecl
\ralXl|jl #Wo #Zperd\ \Su~ epl]lcrIjl
br ]crKWr|]SuI.
$e \Iu~ _rdr elu~bljrt ]cuG a
erdlheuauXrbrcr|WG. elu~bly epl]lcrbl
Wr "bljuS Sr/]r A~re <lIWG. Sr /
]r erecy $dl]kG eru~ epl]lcr Nc|r
t AG#]r d`par "Xrdu \rIuXrblbrcr
|WG $mSl|Xo.

Ierd\ \rIuXr \rc|r
d alG

"hGzl\ erd\u \rIuXr \rc|o 4 fXal
\r \r~o aq~u fXal\albr IutNuIlo Ierd
\ \rIuXr \rbar `ZKXr ecur. $XuG Br au
X \rder e~u. <]`ln hGzl\alb Icjr
<Xo]~ erdbr $m Iuteo "\u`e]SXlWo.

aqdpe[rX \rIuXr
\rc|r
d al
1. 20% \rIuXr $\r]t
bu~ $\y|o alal
br ]crarX]Sur.
(i) hlU DrIbu {l

Uo N aZu]l\sby.
l\o, "e
buS hl_uIjuG DlSuI
juG.
2. ]uXuXlbr \rIuXrbr \r
~lrel|]e:
Itrbrdu _Uogs
o, XdbWbut, JlZrXuWr
3. \rIuXrblreo ASuu
Ije
(i) Pseckl Dmg[y
($eo 4% #Wo \rIuXr)
(ii) _sUr, _sUr]uIbrd, Nu
cuo A~reblrIbu
]uIbrdbuG ]uIbrdbuXo
]~juG ($eo 12.5% \r
IuXr).
4. Pseckl Dmg[y
IqSlX \ldo fXal\G \rc
|r ]uXuXlbr <y]Su
rb $\y.
(i) IlG]lo ^qthto dlo
(ii) Ncu]rt `lKjlb
t_ ielbo gso, hol]o,
al hdudl t_
gso, alyUUo ]lrIo
"] A~re.
(iii)NqSltl]r
(ii) al_ry,

(iv)

IllSr, e, ]ld, ar, A

deo A~s hl^ooeuUo.
IIlo \rar|u~
hl]r\u \ldo fXal
\G \rIuXr 25 dkG cq] e
c elgrI erueceu
epl]lcrIjuS erd\o al
albr ]crarX]Sur.
5. 12.5% \rIuXrbr ]uXrb
Xlbr <y]Surbe
(i) gtrdul|u~ Icr
Ndr
(ii) ]uIbrdbuG ]uIbrd <Xo
]~juG (_sUr, _sUr
]uIbrd, Nucuo A~re
blrI).
6. aqdpe[rX \rIuXr \rba
rt ]cr[rbr ecu~
$\juG dq{r|huG
erZfo ]lIu~ ap
_\r\ueblrI
bu bl\]ly|o er
uly $mSl| \rIu
Xr, epezIy|o er[bal
br, "cfXal\al|r.
7. _rUal ^lo / "
]loato auXdlbe \rar
Nu IalG Nuly
"ebuS alG erdbr
loUpqr "Su~ ]kG
"ec Icl]Wrbr
du \rIuXrbr \r~lr
el|r.