Vat Act 2012

g~j mshvRb Ki AvBb, 2012
2012 mbi -------bs AvBb

Aavq 1 t cviwK
cv bs
1.
msw wkivbvgv I ceZb ................................................................................ 10
2. msv ........................................................................................................... 11
3. evLvi bxwZgvjv ............................................................................................ 28
4. mnhvMx ....................................................................................................... 30
5. cY ............................................................................................................. 31
6. Avw_K Kvhg .............................................................................................. 33
7. bvh evRvi g~j ............................................................................................ 34
8. AvevwmK Ges AbvevwmK ew ........................................................................... 35
Aavq 2 t wbeb Ges ZvwjKvfywKiY

9. wbeb eva eweM ....................................................................................... 36
10. ^Qv wbeb ................................................................................................. 38
11. kvLv Ges wefvM mg~ni c_K wbeb ................................................................... 38
12. wbebi Ave`b ............................................................................................ 39
13. evaZvg~jK wbeb .......................................................................................... 40
14. wbewZ ewMYi evaevaKZv .......................................................................... 41
15. wbeb evwZj ................................................................................................. 41
16. wbewZ eweMi ZvwjKv ................................................................................. 43
17. UvbIfvi Ki`vZvMYi ZvwjKvfyw ...................................................................... 44
Aavq 3 t g~j mshvRb Ki Avivc

18. g~j mshvRb Ki Avivc .................................................................................. 47
19. g~j mshvRb Ki cwikva eva ew .................................................................. 47
20. k~bnvi .......................................................................................................... 48
21. AevnwZ ........................................................................................................ 49
22. aygv AvBb viv wbavwiZ AevnwZ, Kinvi Ges Kiwfw .......................................... 49
1
cv bs
23. GB AvBb Ki AevnwZ msv Abvb AvBbK AMvn Kwie .................................... 51
Aavq 4 t Avg`vwbi Dci g~j mshvRb Ki

24. Avg`vwbi Dci g~j mshvRb Ki cwikva Ges Av`vq ............................................. 51
25. Avg`vwb g~j .................................................................................................. 52
26. cybt Avg`vwbKZ cYi g~j .............................................................................. 52
27. evsjv`ki Afi fvMi wbwg h Avg`vwb AwfcZ bq ..................................... 53
28. Avg`vwbKvj AvMvg Ki cwikva ........................................................................ 53
Aavq 5 t mieivni Dci g~j mshvRb Ki

L K- mvaviY
29. mieivn .......................................................................................................... 55
30. KihvM mieivn .............................................................................................. 57
31. mieivni Dci hLb g~j mshvRb Ki c`q nBe .................................................. 58
32. mieivni g~j ................................................................................................. 59
33. chve ev AvbywgK mieivn ............................................................................... 61
34. GKK Ges ewea mieivn .................................................................................. 62
L L- wekl mg~n
35. Kvb Avw_K Kvhg Pjgvb eemvq wnmve weq ..................................................... 62
36. AwaKvi, cQ` Kivi gZv (Options) Ges fvDPvi (Voucher) ............................ 63
37. AvMvg g~j cwikvwaZ UwjhvMvhvM èvw` ........................................................... 64
38. jUvix, jvKx W, ivdj W Ges Abyic D`vM ......................................................... 67
39. KgPvix A_ev KgKZvK bM` A_i cwieZ èi gvag c` myweavi g~j ................. 68
40. wKwZ cYg~j cwikva mvc (Lay-by) weq ................................................
68
41. evwZjKZ jb`b ............................................................................................ 69
42. FY cwikva mw weq ................................................................................. 70
2
43. weq h ....................................................................................................... 71
Aavq 6 t Ki Avivci vb
L K- evLv
cv bs
44. Me bxwZ .....................................................................................................

72
L L- evsjv`k c` mieivn
45. AvevwmK ew KZK mieivn .............................................................................. 72
46. evsjv`k AwawZ (established) AbvevwmK ew KZK mieivn .............................. 73
47. AbvevwmK ew KZK Abvb mieivn ................................................................... 73
48. wbewZ mieivnKvix Ges mieivn MnxZv ............................................................... 76
49. cvwb, Mvm, Zj, we`yr A_ev Zvckw mieivn ....................................................... 77
50. AvbywgK (Progressive) ev chve (Periodic) mieivn .................................... 77
51. AbvevwmK ewi g~j mshvRb Ki cwZwbwa ........................................................... 77
52. Avg`vwbKZ mevi MnxZvi wbKU nBZ (Reverse charged) Ki Av`vq .......... 78
L M evsjv`ki evwni fvMi wbwg mieivn

53. evsjv`ki evwni AewZ f~wg .......................................................................... 79
54. evsjv`ki evwni fvMi wbwg cY mieivn ...................................................... 79
55. evsjv`ki evwni fvMi wbwg mev mieivn ..................................................... 82
L N wekl mg~n
56. Uvfj GRU Ges Uzi AcviUi ...................................................................... 85
Aavq 7 t Ki gqv` Ki wbicY Ges cwikva
L K- c`q bxU Ki wbicY Ges cwikva
cv bs
57. mieivni Dci c`q g~j mshvRb Ki cwikva ................................................... 86

58. c`q Kii cwigvY ewKvix mg^q .................................................................... 87
59. c`q Kii cwigvY nvmKvix mg^q .................................................................... 89
60. Ki cwikvai mgqmxgv ewaZKiY ...................................................................... 91
L L- Drm KZb
61. MnxZv KZK Drm g~j mshvRb Ki KZb ............................................................ 92
62. Drm KwZZ g~j mshvRb Kii mieivnKvixi mg^q ..................................... 94
L M- DcKiY Ki iqvZ
63. DcKiY Ki iqvZ .......................................................................................... 95
64. DcKiY Ki iqvZ MnYi evavwbla ........................................................... 96
65. hLb DcKiY Ki iqvZ MnY Kiv hvBe ............................................................. 98
66. AvswkK DcKiY Ki iqvZ .............................................................................. 99
L N- Abvb mg^q
67. mg^q NUbv cevni mieivnvi mg^q ..................................................... 102
68. Abv`vqx FYi mieivnvi mg^q ............................................................ 104
69. evswKs eevi gvag A_ cwikva bv Kivi KviY mg^q ..................................... 105
70. ewMZ Dk (Private purposes) eeZ mì mg^q ...................... 106
71. wbewZ nIqvi DcKiY Ki I g~mK mg^q ................................................. 107
72. wbeb evwZjKiYi cwicwZ mg^q ............................................................. 109
73. cybweqi wbwg qKZ mK nv (Second-hand) cYi mg^q ........... 110
74. exgv msv mg^q ....................................................................................... 111
75. jUvix, jvKx W, ivd&j W Ges Abyic Kvhgi mg^q ................................. 114
76. Kinvi cwieZbi mg^q ....................................................................... 114
4
Aavq 8 t Ki Pvjvbc Ges Abvb `wjjvw`
cv bs
77. Ki Pvjvbc ................................................................................................ 114

78. wWU bvU Ges WweU bvU ............................................................................ 115
79. mgw^Z Ki Pvjvbc Ges Drm Ki KZb mb`c ................................................ 116
80. g~j mshvRb Ki `wjjvwì wbwg Abyiva ........................................................ 117
81. cwZwbwa KZK BmyKZ A_ev cwZwbwa eivei BmyKZ `wjj .................................... 117
82. evavwbla ................................................................................................... 118
Aavq 9 t m~iK
83. m~iK Avivc ...................................................................................... 118
84. m~iK cwikva eva ew ..................................................................... 119
85. m~iK AvivchvM g~j ......................................................................... 119
86. ZvgvK Ges GvjKvnjhy cYi wekl weavb (Scheme) .......................... 121
87. Avg`vwbi Dci m~iK Av`vq Ges cwikva ................................................ 122
88. mieivni Dci m~iK Av`vq Ges cwikva ............................................... 123
89. m~iK AvivchvM cYi AbywgZ mieivn ................................................. 123
90. m~iK i wbwg nvmKvix mg^q .............................................................. 124
Aavq 10 t UvbIfvi Ki
91. UvbIfvi Ki Avivc ..................................................................................... 125
Aavq 11 t `vwLj c
92. g~j mshvRb Ki `vwLjc ............................................................................ 126
93. UvbIfvi Ki `vwLjc .................................................................................. 127
94. wej^ `vwLjc ckKiY .............................................................................. 127
95. mskvwaZ `vwLjc ...................................................................................... 127
96. z`Zi ev MY mskvabx ............................................................................... 128
97. c~Y, AwZwi A_ev weK `vwLjc ................................................................. 129
5
Aavq 12 t diZ c`vb
cv bs
98. Kvb Ki gqv` bwZevPK bxU A_ Ri Uvbv Ges diZ c`vb ............................. 129
99. Ri bv Uvwbqv diZ c`vb ........................................................................... 131
100. diZ c` A_i cqvM ........................................................................... 132
101. K~UbxwZK, AjvfRbK cwZvb Ges Abvb AvRvwZK msv KZK cwikvwaZ Ki diZ
c`vb
............................................................................................................
132
102. fyjekZt AwZwi cwikvwaZ bxU g~j mshvRb Ki A_ev UvbIfvi Ki mg^qi gvag
diZ c`vb ............................................................................................. 133
Aavq 13 t Ki wbaviY
103. Ki wbaviY .............................................................................................. 134
104. mieivn MnxZvi wg_v NvlYv ....................................................................... 137
105. mieivnKvixi wg_v NvlYv .......................................................................... 138
106. wekl weavb (Scheme) nBZ Ki myweav i`KiY (negation) ...................... 138
107. Ki wbaviY msv mvaviY weavbvejx ........................................................... 140
Aavq 14 t ckvmb
108. g~j mshvRb Ki ì, KZc Ges KgKZvMY ............................................. 141
109. g~j mshvRb Ki KgKZvMYi `vwqZ Ges KZe........................................... 142
110. gZv AcY ........................................................................................... 143
111. g~j mshvRb Ki KZcK mnvqZv c`vb .................................................... 143
112. g~j mshvRb Ki KZc KZK mnvqZv c`vb ............................................... 143
113. mgb ciYi gZv ................................................................................ 144
114. bvq wbYqb gZv .................................................................................. 144
115. Kwgkbvii gZv Ges `vwqZ .............................................................. 145
116. MvcbxqZv ............................................................................................ 145
6
Aavq 15 t wbixv Ges Abymvb
cv bs
117. Ki`vZvi Ki mswk- Kvhg wbixv Ges Abymvb ......................................... 146

118. g~j mshvRb Ki KgKZvMYi gZv ......................................................... 147
119. mvaviY Z_ msv weavb ........................................................................ 150
120. Zveavbvaxb mieivn (Supervised Supply), cheY I bRi`vix ............... 150
121. wekl wbixv ........................................................................................ 151
122. `vwiK wbixv ^vfvweK Aevq GKvwaKevi bn ........................................... 151
Aavq 16 t Ki Ges miKvii cvIbv Av`vq

123. Ki Ges miKvii cvIbv Av`vq ................................................................. 152
124. g~j mshvRb Ki KgKZvMY Ki Ges miKvii cvIbv Av`vqi Av`vjZ wnmve `vwqZ
cvjb Kwie .................................................................................................. 154
125. Ki I miKvii cvIbv Av`vqi GLwZqvi cwieZb ................................. 154
126. cwikvwaZ A_i wewje`R ..................................................................... 155
127. RvgvbZ `vexi gZv .............................................................................. 155
128. cvIbv Ki Av`vqi j Ki`vZvi mwi Dci Kzg Rvix ............................ 156
129. RKZ mwi weq ............................................................................ 158
130. ZZxq c ............................................................................................ 159
131. ivKeP ............................................................................................... 159
132. nvi MnxZv ........................................................................................ 160
133. cwZwbwai `vq`vwqZ Ges evaevaKZv ........................................................ 160
134. wiwmfvii `vwqZ ................................................................................... 161
135. Kvvbxi cwiPvjKe` ........................................................................... 162
136. mywbw` eweMi cwZwbwa....................................................................... 162
137. Askx`vix Kvievi A_ev A-wbMwgZ (unincorporated) msNi avivevwnKZv ...... 164
138. wbewZ ewi gZz A_ev `DwjqvZ ; `Lj _vKv eK MnxZv ........................ 164
7
139. evsjv`k ZvMKvix eweMi wbKU nBZ cvIbv Ki Av`vq ...........................c165

v bs
140. eKqvi wKw ...................................................................................... 165
Aavq 17 t dig, bvwUk Ges iKWc msiY

141. iKWc Ges wnmve msiY .................................................................. 166
142. dig, bvwUk Ges `wjjvwì mZvqb ........................................................ 167
143. bvwUk Rvix ....................................................................................... 167
144. `wjjci eaZv ............................................................................... 168
Aavq 18 t my`, Aciva Ges `

L K t my`
145. wej^ Ki cwikvai KviY my` Avivc ................................................... 168
L L t mvaviY weavbvejx
146. ` .................................................................................................. 169
147. gvgjv `vqii c~evbygv`b .................................................................... 170
148. Aciva Avcvl idv Kivi gZv ............................................................ 170
149. kvj RR KZK wePvi ...................................................................... 170
150. kvj RR Gi wekl GLwZqvi ........................................................... 171
151. Kvvbx KZK Kvb Kvh Kiv ev bv Kivi Aciva Ges ` .......................... 171
152. mnvqZv I mnhvwMZv .......................................................................... 172
153. ` Ges Acivai ^vZ .................................................................... 172
154. Rwigvbv Ges ` c`q Kii AwZwi ................................................... 173
L M t Aciva Ges `
155. Rwigvbv, A_` Ges Kviv` Avivci KZZ ......................................... 173
156. wbeb msv Aciva ....................................................................... 173
157. ZvwjKvfywKiY msv Aciva ........................................................... 175
158. `vwLjc ckKiY e_Zv ................................................................. 176
8
159. wej^ cwikvai KviY Ljvwc Awatk~ (Default Surcharge) Ges `

c177
v bs
160. c`q Kii Ebvw ev diZ c`vbi AbywPZ `vex ............................... 178
161. `wjjc A_ev eemvq mbvKiY bî (BIN) msv Aciva................. 178
162. iKWc msiY e_Zv ................................................................ 179
163. mnvqZv (Facilities) c`vb e_Zv .................................................. 179
164. mywbw` eweMi Dci AvivwcZ `vwqZ cvjb e_Zv ........................... 180
165. Drm Ki KZb msv Aciva ......................................................... 180
166. wg_v A_ev wevwKi eYbv ............................................................. 181
167. RvgvbZ c`vb e_Zv .................................................................... 181
168. Ki ckvmb cwZeKZv mw ........................................................... 182
169. Ki duvwK .................................................................................... 182
170. mvaviY ` ................................................................................. 183
Aavq 19 t Avwcj Ges idvi

171. Kwgkbvi (Avcxj)- Gi wbKU Avcxj ................................................. 183
172. evWi bw_c Zje, cixv Ges fyj mskvabi gZv ........................ 184
173. AvcxjvZ UvBeybvj Avwcj ............................................................. 185
174. evsjv`k mywcg KvUi nvBKvU wefvM idvi ................................ 186
175. mxgveZv .................................................................................. 188
176. weK weiva wbw ..................................................................... 188
177. gvgjv Ges Abvb AvBbMZ Kvhavivi cwZeKZv ............................... 193
178. gZvcv cwZwbwa Ges jvBm cv g~j mshvRb Ki civgkKi nvwRiv. 193
179. KiwYK wU, BZvwì mskvab ....................................................... 194
180. Av`vjZi GLwZqvi cwZeKZv .................................................... 194
181. mv Ges cgvYi `vq ................................................................. 194
Aavq 20 t wewea
9
v bs
182. Ab-jvBb `vwLjc ckKiY Ges Ki cwikva, BZvw` ......................c195
183. `wjjci cZvwqZ Abywjwc ......................................................... 196
184. gy`v ......................................................................................... 196
185. Ki Qvoc Ges g~j mshvRb Ki mvbbvc ................................... 197
186. iKWci Abyev` ...................................................................... 198
187. cyivi ..................................................................................... 198
188. wewa ......................................................................................... 199
189. emiKvix cwZvbi gvag Kg mv`b .......................................... 201
190. Ki diZ c`vb Ges cyivi c`vbi wbwg Znwej cwZvKiY ............. 202
Aavq 21 t vwKvj
191. iwnZKiY .................................................................................. 203
192. vwKvj ................................................................................... 204
193. vwKvj wnmve msv weavbvejx .................................................. 205
194. g~j mshvRb Ki AvBb ceZbi ci Ave Pzw ................................. 206
c_g Zdwmj, wZxq Zdwmj, ZZxq Zdwmj

g~j mshvRb Ki AvBb, 2012
2012mbi------bs AvBb
g~j mshvRb Ki, m~iK Ges UvbIfvi Ki msv AvBbK mymsnZKiYi j cYxZ
AvBb|
hnZz g~j mshvRb Ki, m~iK Ges UvbIfvi Ki Avivc Ges Av`vq msv AvBbK
mymsnZ KiZ: evsjv`k Kii Awa weZKiY, AvbylwK welqvw` mwbek mnKvi
mijxKiY I fvvMYi Ici Kii `vqfvi Avivci Dk weavb Kiv mgxPxb I cqvRbxq;
mnZz GZviv wbgic AvBb cYqb Kiv nBj t
Aavq 1
cviwK
1. msw wkivbvgv I ceZb|10
(1) GB AvBb, g~j mshvRb Ki AvBb, 2012 bvg AwfwnZ nBe|

(2) GB AvBb mgM evsjv`k chvR nBe Ges Dc-aviv (3)-G ewYZ weavb eZxZ miKvi
miKvix cvcb viv h ZvwiL wi Kwie, D ZvwiL GB AvBb ejer nBe|
(3) GB AvBb ceZb wèm evevqbi wbwg hBic cqvRb mBic cwZ MnYi j
GB AvBbi wbg ewYZ weavbvejx hBw`b ewYZ AvBb miKvwi MRU cKvwkZ nBe mBw`b
nBZ KvhKi nBe(K) Aavq 2, 14 I 17;
(L) aviv 182, 183, 186, 188 I 189; Ges
(M) aviv 191 eZxZ Aavq 21|
2. msv
welq ev cmi cwicx wKQz bv _vwKj, GB AvBb(1) A_ A_(K) hKvb avZe gy`v ev KvMRx gy`v hvnv evsjv`k ev Ab Kvb `k AvBbMZ Mvn gy`v;
(L) wewbgq `wjj hvnv evsjv`k A_ev Ab h Kvb `k eeZ nq ev cPwjZ AvQ Ges
GKvb nBZ Abvb cPjb A_ev eenvii wbwg AwfcZ;
(M) wej Ae GP, cwgmwi bvU, evsK WvdU, cvvj AWvi, gvwb AWvi A_ev mgZzj
`wjj (Similar instrument) hvnv A_i gvag wnmve wewbgq Kiv nq; A_ev
(N) A_ cwikvai Rb hfveB mieivn Kiv nDK bv Kb(A) wWU KvW ev WweU KvW; A_ev
(Av) GvKvDU WweU ev wWU (crediting or debiting an account),
Ze gy`v msMvnKi gy`v I c`K welqK ^v_ mswk- Kvb AvBUg Dnvi Afy nBe bv
;
(2) AbvevwmK ew A_ aviv 8-G ewYZ AbvevwmK ew;
(3) AevnwZ cv mieivn ev Avg`vwb A_ aviv 21-G ewYZ AevnwZcv mieivn ev Avg`vwb;
(4) Askx`vix Kvievi A_ `yB A_ev ZZvwaK ew KZK h_fve Avw_K Kvhg cwiPvjbv
Kiv;
(5) AvMvg Ki A_ aviv 28-Gi Aaxb KihvM Avg`vwbi Dci c`q Ki;
(6) AvMvg g~j cwikvwaZ UwjhvMvhvM èvw` A_ dvb KvW, AvMvg g~j cwikvai KvW,
wiPvR KvW (recharge card), A_ev Ab Dcvq h Kvb cY ARbi wbwg AvMvg cwikva,
11
A_ev Dnv h bvgB Ges h Kvb AvKviB AwfwnZ Kiv nDK bv Kb, UwjKwgDwbKkb mevi
Rb cebKvj (airtime), BUvibU myweav MnYi mgq ev WvDbjvW gZv (download
capacity) UwjhvMvhvM èvwì Afy ewjqv MY nBe, Ze aygv Dnvi ga mxgve
_vwKe bv ;
(7) AvbywgK (progressive) A_ev chve (periodic) mieivn A_(K) Kvb Pzw ev AvBbi Aaxb AvbywgK ev chve fve Kvb mieivn c`vb Kiv, Ges
hB AvbywgK A_ev chvefve A_ cwikvai weavb iwnqvQ; A_ev
(L) dvBbv wjRmn h Kvb wjR, fvov A_ev jvBmi gvag mieivn;
(8) AvbylwK cwienb mev A_ RvnvR gvjvgvj evSvBKiY Ges RvnvR nBZ gvjvgvj
LvjvmKiY welqK mev, iwk ev `wo BZvw` w`qv k Kwiqv evuav welqK mev, gvjvgvj
cwi`kb welqK mev, `wjjvw` cZKiY I cwqvKiY mev, KUBbvi nvwjs msv
mev, `vgRvZKiY ev msiY Ges cwievwnZ A_ev mieivnKiYi j msiwZ cY ev
gvjvgvj cwievwnZ nBevi j c` mev ;
(9) AvZxq A_ aviv 4(6) Z c` A_;
(10) Avw_K Kvhg A_ aviv 6-G c` A_;
(11) Avw_K mev A_ (K) `vZv KZK FY, wWU wKsev wWU MvivwUi eevcbvmn FY, wWU, wWU
MvivwU Ges A_i RvgvbZ c`vb Kiv Ges Dnvi eevcbv Kiv;
(L) FY Av`vq Ges Av`vq Kvhi cKZ eq (True Factoring) ewZiK, A_ msv
jb`b, AvgvbwZ Ges PjwZ wnmve, A_ cwikva, nvi, `bv, PK A_ev wewbgq
`wjjc;
(M) Avw_K Kvhgi dj D~Z mKj jb`b (Financial derivatives), Avw_K
`wjjc ARbi gZv (Option) Ges mywbw`fve mvwqZ evRvii AvIZvq ev hB
jb`b mswk `yB c ^vaxbfve Ges mgAwaKvii wfwZ ^xq ^v_ msiY KiZ:
jb`b mb Ki, Kejgv mB mKj jb`bi wfwZ mvw`Z fwelr ev AwMg Pzw
mn Abyic AvbyvwbKZv hw` (A) PzwwU Kvb cYi weZiY msv bv nq ;
(Av) PzwwU Kvb AevnwZcv cYi weZiY Ges mieivn msv nq; A_ev
12
(B) PzwwU A_ weZiY msv nq ;

(N) kqvi, K, e Ges Abvb RvgvbZ msv jb`b (Ze wRv mev Dnvi Afy
bn);
(O) gvwjKvbv msv ^v_ nvi ev ^Z c`vb, dvq`v Znwej (benefit fund), fwel
Znwej, Aemi fvZv Znwej, evwlK ew Znwej A_ev msiY Znwej BZvwì myhvM
myweavw` c`vb A_ev A_ c`vbi eev Kiv nq Ggb Kvb weavb ; Ges
(P) Rxeb exgv Pzwi gvwjKvbv nvii wecixZ FY MnY, A_ev cybt exgv Pzwi A_ev
D cybt exgv Pzwi mieivni weavb,
Ze DcwiD mevmg~ni AvqvRb ev mnRxKiYi wbwg c` mev mieivn Dnvi ga
Afy nBe bv;
(12) AvRvwZK cwienb A_(K) AvbylwK cwienb mev ewZiK, moK, b A_ev AvKvkhvM hvx I cYvw`
cwienb(A) evsjv`ki evwni AewZ Kvb vb ev vbmg~n nBZ evsjv`ki evwni
AewZ Kvb vb ev vbmg~n cwienb Kiv ;
(Av) evsjv`ki evwni AewZ Kvb vb ev vbmg~n nBZ evsjv`ki Afi
Kvb vb ev vbmg~n cwienb Kiv ;
A_ev
(B) evsjv`ki Afi AewZ Kvb vb ev vbmg~n nBZ evsjv`ki evwni

AewZ Kvb vb ev vbmg~n cwienb Kiv ;
(L) evsjv`ki Afi GK vb ev vbmg~n nBZ evsjv`ki Aci Kvb vb I
vbmg~n hvx cwienb msv mevi hZUzKz c` mev `dv (K)-G ewYZ mevi Ask
wekl wnmve chvR nq Ges GKB mieivnKvix KZK c` nq;
(M) AvbylwK cwienb mev mn evsjv`ki Afi Kvb vb ev vbmg~n nBZ
evsjv`ki Afi Ab Kvb vb ev vbmg~n cY cwienb msv mevi hZUzKz c`
mev AbyQ` (K) -G ewYZ mevi Ask wekl wnmve chvR nq Ges GKB mieivnKvix
KZK c` nq;
13
(13) AvRvwZK mnvqZv Pzw A_ evsjv`kK Avw_K, KvwiMwi, gvbweK A_ev ckvmwbK
mnvqZv c`vbi wbwg evsjv`k miKvi Ges we`kx miKvi A_ev Avt`kxq Av
RvwZK msvi mwnZ Ave Pzw;
(14) AvcxjvZ UvBeybvj A_ Customs Act, 1969 (IV of 1969) - Gi aviv 196 Gi
Aaxb MwVZ , AveMvix Ges g~j mshvRb Ki AvcxjvZ UvBeybvj ;
(15) AvevwmK ew A_ aviv 8 G ewYZ AvevwmK ew;
(16) AvevwmK feb A_ emevmi wbwg ev emevmi Dk Ges emevmi DchvMx Kvb
feb hvnv wbge wYZ welqvejx mn Aevmj ic AwaKZ nBqvQ|
(K) mvaviYZ feb mg~ni Ask wnmve weewPZ nq GBic MviR, `vgRvZ KiYi
vb ev mswk Abvb RvqMv ;
(L) hywhy KviY feb mswk Ggb hKvb fwg;
wK evwYwRK Avevmb eeZ feb ev febi Ask wekl Dnvi Afy bn ;
(17) Avg`vwb A_ evsjv`ki evwni AewZ Kvb vb nBZ evsjv`ki Afi Kvb
cY Avbqb Kiv ;
(18) Avg`vwbKviK A_(K) hB Avg`vwbKZ cY evsjv`ki Afi fvM ev eenvii wbwg cek Ki
ev Qvovbv nq (Cleared) mB AvBb Abyhvqx hB ew cYwU evsjv`k cek
Kivbvi (entry) A_ev Qvovbvi (Clearance) KvRwU Kwiqv _vKb; A_ev hB
chvR, Kvb ew whwb Ab Kvb ewi c cY evsjv`k cek Kivbv ev Qvovbvi
KvRwU Kwiqv _vKb; A_ev
(L) Abvb hB ew cY evsjv`ki Afi Avg`vwbi eev Kib,
Ze Kvb ew Ab Kvb ewi GRU wnmve KvR Kwij A_ev Kvb cwienb mieivnKvix
Avg`vbxKviKi c Z`xq cY cwienbi KvR wbqvwRZ _vwKj Dic ew ev cwienb
mieivnKvix Avg`vbxKviK wnmve MY nBebv ;
(19) Avg`vwbKZ mev A_ wbewZ ew eivei c` mev mieivn hvnv evsjv`ki evwni
nBZ mieivn Kiv nq ;
14
UxKvt mxwgZ , Avg`vwbKZ mevi mieivn GKwU KihvM mieivnt aviv 30(3)| Avg`vwbKZ mevi
g~j mshvRb Ki mieivn MnxZvi wbKU nBZ Av`vq Kiv nBe (Reverse charged)(aviv 19(1)(M)
è)| Avg`vwbKZ mev msv welq AwZwi weavbvejx aviv 52- G weaZ iwnqvQ|
(20) BjwbK cwZZ c` mev A_ wbgewYZ h Kvb mev hLb Dnv Kvb UwjhvMvhvM
bUIqvK, vbxq wKsev ewkK Z_ bUIqvK A_ev Abyic gvag Av`vb c`vb Kiv nq(K) Iqe mvBU, Iqe-nvws A_ev Abyvb I hcvwZi `~ieZx iYveY;
(L) mdU&Iqvi Ges `~ieZx mev c`vbi gvag Dnvi nvjbvMv`KiY;
(M) c` BgR, UU& Ges Z_ ;
(N) h Kvb WvUveBR/Z_fvvi cekvwaKvi (Access to databases);
(O) ^-wkY cvKR;
(P) mxZ, PjwP Ges Ryqv Ljvmn fvM/èxov Ges jUvix RvZxq mKj xov; Ges
(Q) ivRbwZK, mvswZK, wkKjv, Ljvayjv, wevb welqK Ges Uwjwfkb mcPvimn h
Kvb webv`bg~jK mcPvi Ges Abyvb;
(21) DovRvnvRi cY mvi A_ aviv 54 G c` A_ ;
(22) h Kvb ewi DcKiY Ki A_ (K) h Kvb cY, mev A_ev vei mwi KihvM mieivni Dci AvivwcZ g~j
mshvRb Kimn Avg`vwbKZ mevi KihvM mieivni Dci c`q g~j mshvRb Ki ; Ges
UxKv t Avg`vwbKZ mevi KihvM mieivni Dci c`q g~j mshvRb Ki mieivn MnxZvi wbKU nBZ
Av`vq Kiv nBe (Reverse charged)t aviv 19(1)(M) |
(L) Kvb ew KZK Avg`vbxKZ cYi Dci AvivwcZ g~j mshvRb Ki;
(23) DcKiY Ki iqvZ A_ h Kvb ewi , D ew KZK xZ ev AwRZ
DcKiYi Dci cwikvwaZ Ki iqvZ ;
(24) Drcv` Ki A_ Kvb wbewZ ewi , D ew KZK wbgewYZ KviY c`q g~j
mshvRb Ki (K) D ew KZK KihvM cY, mev A_ev vei mw mieivni KviY; Ges
(L) D ewi wbKU KihvM mev mieivni KviY;
(25) Drm Ki KZbKvix mv A_ (K) Kvb miKvwi mv ;
15
(L) Kvb GbwRI ;

(M) Kvb evsK, exgv Kvvbx A_ev Abvb Avw_K cwZvb ;
(N) Kvb gvawgKvi (post secondary) wkv cwZvb ;
(O) Kvb cvewjK wjwgUW Kvvbx ; A_ev
(P) enr Ki`vZv BDwbU- g~j mshvRb Ki Gi AvIZvfy cwZvb ;
(26) Drm KwZZ A_ g~j mshvRb Kii , mieivnKvixK mieivni cY wnmve c`q
A_ nBZ mieivn MnxZv KZK Drm KwZZ A_;
(27) GAvBwU (AIT) A_ Income Tax Ordinance, 1984 Gi Aaxb c`q AvqKi
AvMvg cwikva ;
(28) GbwRI A_ev emiKvix cwZvb A_ GbwRI eyiv A_ev mgvR mev Awaì KZK
wbewZ mv;
(29) Kwgkbvi A_ hLb GKKfve kwU eeZ nq ZLb g~j mshvRb Ki AvBbi aviv
108 Gi Aaxb wbqvMKZ Kwgkbvi ;
(30) Ki A_ GB AvBbi Aaxb AvivwcZ Ki, wd, A_ev c`q jwf (levy) Ges
wfbic Kvb wb`k bv _vwKj, Dnvi ga AvBb A_ev Kii welq wewai Aaxb c`q my`,
Rwigvbv, ` Afy nBe;
(31) Ki Pvjvbc A_ GKwU `wjj, hvnv mieivnKvix aviv 77 Gi Aaxb Bmy KwiZ eva ;
(32) Ki`vZv A_(K) Kvb ew, whwb GB AvBbi Aaxb Ki Av`vq I gZ cwikva KwiZ eva; Ges
(L) Kvb ew whwb aviv 61 Gi Aaxb Abi wbKU c`q A_ nBZ Drm Ki KZbc~eK
Dnv cwikva Ges wnmve c`vb eva ;
(33) Ki wbaviY- A_ mskvwaZ Ki wbaviY Ges b Ki wbaviYmn Kvb mywbw` Ki gqv`
P~ov Ki wbaviY `vex, hvnvZ Ki`vZvi Ki`vwqZvi cwigvY mywbw`fve DjL _vwKe Ges
Dnvi ga Ki `vZvi wbgewYZ welqmg~ni hKvbwU A_ev mgy`q A_ cwikvai `vqK
eySvBe (K) g~j mshvRb Ki (Ab ewi wbKU nBZ Drm KwZZ g~j mshvRb Kimn);
(L) m~iK ;
(M) UvbIfvi Ki;
(N) AvivwcZ my`;
16
(O) ` ev Rwigvbv ;
(34) Ki fMvsk A_ wbg ewYZ m~ Abyhvqx wbYxZ A_i cwigvY
R
100 R
G, R A_ aviv 18(3) G ewYZ Kii nvi (kZKiv nvi wnmve e);

D`vniYt- g~j mshvRb Kii nvi hw` 15 kZvsk nq, Ze Ki fMvsk nBe
Kii nvi hw` k~b kZvsk nq, Ze Ki fMvsk nBe
0
100
15
, cvi g~j mshvRb
115
0|
(35) Ki gqv` A_(K) g~j mshvRb Ki Ges m~iK i t elcwZ wPwZ gvm; A_ev
(L) UvbIfvi Kii t- gvwmK mgqKvj, hvnv 31k gvP, 30k Ryb, 30k mî
A_ev 31k wWmî mgvw NU;
(36) KihvM Avg`vwb A_ AevnwZcv Avg`vwb cY ewZiK mKj Avg`vwb cY;
(37) KihvM mieivn A_ aviv 30 G weaZ mieivn;
(38) Ki myweav A_ aviv 106 (5) G weaZ A_ ;
(39) wKwZ cYg~j cwikva Pzw (Lay-by agreement) A_ aviv 40(3)- G weaZ
A_;
(40) Kvvbx A_ evsjv`k Kvvbx AvBb, 1994 (1994 mbi 18 bs AvBb) Gi
Aaxb; A_ev Ab Kv_vI cPwjZ Kvb AvBb Abymvi MwVZ, mymsMwVZ, cwZwZ A_ev ^xKZ
eweMi Kvb wbMwgZ msv (incoporated) ev msN (Association);
(41) q A_ Kvb wKQz ARb Kiv, hvnv weqi gvag mieivn Kiv nBqvQ;
(42) wWU bvU A_ GKwU `wjj, hvnv GKRb mieivnKvix aviv 67(5) Gi Aaxb Bmy
KwiZ eva;
(43) MnxZv A_ h ewi eivei mieivn c`vb Kiv nq ;
UxKvt h ewi wbKU mieivn c`vb Kiv nq mB ewi mwnZ mieivn Pzw mv`b Kiv nq Ges mvaviYZ
mB ew mieivni cY (hw` _vK) c`vb `vqx _vKb| cY, mev A_ev vei mw MnxZvi wbKU
mieivn Kiv nBe, Ze cKZ c Ab Kvb ewi wbKU Dnv c`vb ev AcY Kiv hvBe| KviY g~j
mshvRb Ki Aeqei w`K nBZ (in form), Zv I weZvi jb`bi Dci AvivwcZ GKwU Ki|
17
D`vniYt Kvb cy Kvb dzj weZvK Zvnvi gvZvi wbKU dzj AcY ev wewj Kivi Rb ewjZ cvi|
mieivnKvix nBZQ dzjweZv, MnxZv nBj cy wK dzj AcY ev wewj Kiv nBj gvZvi wbKU|
Abyicfve, Kvb msMVb GKRb we`kx chUKi evsjv`k AevbKvjxb ZvnvK cwienb mev c`vbi
wbwg Mvox fvov Ges PvjK wbqvM KwiZ cvi| GB, mieivnKvix nBZQ Mvox fvov cwZvb Ges
MnxZv nBj D msMVbwU, wK cKZc cwienb mev c`vb Kiv nBj D chUKK|
(44) Pvjvb A_ A_ cwikvai `vqeZv msv GKwU `wjj ;

(45) RvnvRi cY mvi A_ aviv 54 G ewYZ cY ;
(46) UvbIfvi Ki A_ aviv 91 Gi Aaxb AvivwcZ Ki ;
(47) UwjhvMvhvM ga^ZfvMx (Intermediary) A_ Ggb Kvb ew whwb cwiekK,
cwZwbwa A_ev AvMvg cwikvwaZ UwjhvMvhvM èvwì mieivn msv Kvb ga^ZfvMx
wnmve KvR Kib, Dnv q-weqi gvag nDK A_ev Ab Kvb ewi wbKU èvw` weq
msv mev c`vbi gvag nDK ;
(48) UwjhvMvhvM mieivnKvix A_ UwjhvMvhvM mevi mieivnKvix, Ze UwjhvMvhvM
ga^ZfvMx Dnvi Af
y nBe bv ;
(49) UwjhvMvhvM mev A_ Zvi, eZvi, AcwUKvj (optical) A_ev Ab Kvb Zwor
Pz^Kxq cwZZ A_ev GgbRvZxq cwZZ msKZ (BjwbK `b) Gi gvag jLv,
cwZQwe ccY, cPvi, k A_ev h Kvb cKvii Z_ ciY, wbMZKiY I msKZ MnY
Ges Dnvi ga wbgewYZ welqwj Afy ewjqv MY nBe(K) Dic ciY, wbMZKiY I MnYi mvg_ m^wjZ eenvii AwaKvi mwKZ nvi
A_ev GvmvBbgU; Ges
(L) ewkK ev vbxq chvqi Z_ bUIqvK ceki myhvM m^wjZ, Ze Dnvi g~j _vKv
wjLb, cwZQwe, kvejx A_ev Z_mg~ni mieivnK Af
y Kwie bv ;
UxKvt GB AvBbi Dk c~iYK g~j _vKv wjLb, cwZQwe, kvejx wKsev Z_mg~nK BjwbK mev
wnmve kYxfy Kiv nBqvQ|
(50) Uv, A_ Kvb ew ev eweM whwb ev hvnviv wewfb mgq Uvw wnmve A_ev wekl
Uv mwi Uvw wnmve `vwqZ cvjb Kib ;
(51) Uv mw A_ Uvw c` KgiZ Kvb ew ev eweMi Aaxb Kvb ew KZK
UvKZ mw ;
18
(52) WweU bvU A_ GKwU `wjj, hvnv GKRb mieivnKvix aviv 67(2) Gi Aaxb Bmy
KwiZ eva ;
(53) Zdwmj A_ GB AvBbi mwnZ mshy Kvb Zdwmj;
(54) Kvb ewi ZvwjKvfy A_ GB AvBbi aviv 17 Gi Aaxb ZvwjKvfy ew ;
(55) ì A_ GB AvBbi Aaxb MwVZ g~j mshvRb Ki ì ;
(56) `wjj A_ wbgewYZmg~n Afy Kwie(K) KvMR wKsev Ab h Kvb ei Dci Ai, msLv, cZxK ev wPi mvnvh Kvb wKQz
cKvk Kiv ev DjL Kiv; Ges
(L) hKvb aibi BjwbK Dcv, KwDUvi cvMvg (Program), KwDUvi wdZv,
KwDUvi wW A_ev Ab Kvb aibi gvag hvnv Dcv avib Ki;
(57) `vwLjc A_ GB AvBbi Aaxb ckKZ Ki gqvì wnmve weeiYx, hvnv Kvb ew
Kwgkbvii wbKU ck KwiZ eva Ges hvnvZ D ew A_ev Ab Kvb ewi Ki c`vbi
`vq mwKZ Z_ wjwce _vK ;
(58) èmvgMx A_ mKj cKvi `kgvb Avei cY, hvnvi ga kqvi, K, wmwKDwiwU
A_ev A_ Af
y nBe bv ;
(59) b~Zb AvevwmK febi c_g weq wbgewYZ welq mg~nK Afy Ki(K) m` wbgvYi ci AvevwmK febi c_g weq ;
(L) DjLhvM msvi KvR ev cybwbgvYi ci AvevwmK febi c_g weq ; A_ev
(M) wbgvY ev DjLhvM msvi KvRi ci Kvb mw Dbqbi h_ D`vM
KZK D D`vMi Askx`vi Kvb f~wg gvwjKK AvevwmK febi nvi ;
(60) wbw` vb A_ (Fixed Place) evsjv`k A_ev evsjv`ki evwni Avw_K Kvhg
cwiPvjbvi Rb wbw` vb hLvb nBZ A_ev hvnvi gvag Avw_K Kvhg cwiPvwjZ nq, h_v(K) eevcbvi RvqMv (A Place of Management);
(L) kvLv, ì, KviLvbv A_ev IqvKkc;
(M) Lwb, Zj ev MvmK~c, cv_i AvniY (quarry) A_ev Ab Kvb LwbR m`
AvniY ;
(N) wbgvY GjvKv, A_ev wbgvY ev vcbv cKi Aevb;
19
(61) wbavwiZ (prescribed) A_ GB AvBbi Aaxb cYxZ wewa ev wewamg~n viv wbavwiZ;
(62) wbewZ A_ wbewZ ew ewZiK Ab Kvb ewi eeZ nBj, g~mKi
wbwg GB AvBbi wZxq Aavqi Aaxb wbewZ ew ;
(63) wbewZ ew A_(K) Kvb ew whwb wbewZ ;Ges
(L) Kvb ew hvnvi aviv 12(6) G ewYZ mxgveZvmvc wbewZ nIqvi cqvRbxqZv
iwnqvQ;
(64) wbeb mxgv (Registation threshold) A_ aviv 9(2) G ewYZ wbeb mxgv ;
(65) wbqY A_ aviv 4 (5) G ewYZ wbqY;
(66) bxU cwigvY Ki A_ Kvb Ki gqv` c`q mgy`q Drcv` Ki, ewKvix mg^q Ges
mgy`q iqvZ Ges nvmKvix mg^q mvab Kwievi ci D Ki gqv` h cwigvY g~j mshvRb
Ki Ges m~iK cvIbv I c`q nq (aviv 57(1) è) ;
(67) bvh evRvi g~j A_ aviv-7 G ewYZ bvh evRvi g~j ;
(68) cY A_ aviv-5 G ewYZ cY ;
(69) cY mieivn A_ aviv 29(5) G ewYZ cY mieivn K eySvBe ;
(70) c~Y DcKiY Ki iqvZ A_ Kvb mieivn ev Avg`vwbi Dci c`q mgy`q g~j mshvRb
Ki Gi iqvZ MnY;
(71) cwZwbwa A_ (K) AvBbx AgZv wewk ewi t AwffveK A_ev eevcK whwb D ewi c
A_ev Zvnvi gjv_ (For the benefit of) Avq MnY Ki ev MnY KwiZ AwaKvix ;
(L) Kvvbxi , Aemvqbvaxb Kvvbx ewZiK t Kvvbxi g~L wbevnx KgKZv;
(M) Askx`vixZi t Askx`vix eemvqi h Kvb Askx`vi;
(N) Uvi t(A) Uvi Uvx;
(Av) UvwU gZ ewi mw msv nBj, mwi GKRb wbevnK A_ev
ckvmK;
(O) GKvbeZx wn`y cwievii 20
(A) cwievii KZv, eevcK A_ev cyil Kvb m`m ; A_ev

(Av) hw` GB AvBb Kvb wn`y GKvbeZx cwievii Kvb Kgi chvR nq Ges
hB D cwievi Income Tax Ordinance, 1984- Gi aviv 90 Gi
Aaxb c_K nBqv wMqvQ, mB GKvbeZx cwieviwU c_K nBqv hvIqvi AeewnZ
c~e whwb cwieviwUi KZv ev eevcK wQjb A_ev Dic cwievii h Kvb
c~Yeq cyil m`m ;
(P) `dv (M), (N) A_ev (O)-G Dwj-wLZ bn GBic msvi (A) whwb mB msNwUi Pqvigvb, mfvcwZ, Kvlva, mv`K A_ev Abyic Kvb
KgKZvi c` AwawZ _vKb ; A_ev
(Av) hw` GB aibi Kvb KgKZv bv _vK, Ze msNwUi welq msv eevcbv
KwgwUi Kvb m`m ; A_ev
(B) hw` Dwj-wLZ Dc-`dv (A) I (Av) Abyhvqx Kvb ewK wPwZ Kiv bv hvq,
msvwUi GKRb m`m|
(Q) miKvix mvi t GKRb ew whwb D mvi c nBZ Kvb A_ ev Kvb dv
nBZ A_ c`vb I MnYi wnmve c`vb `vqx;
(R) e`wkK miKvi ev e`wkK miKvii ivRbwZK Dc-wefvMi t evsjv`k D
e`wkK miKvi ev e`wkK miKvii ivRbwZK Dc-wefvMi c nBZ Kvb A_ ev Kvb
dv nBZ A_ c`vb I MnYi wnmve c`vb `vqx ew ;
(S) hB AbvevwmK ew evsjv`k Kvb wbavwiZ RvqMvq A_bwZK Kvhg
cwiPvjbv Ki mB t D ewi c whwb evsjv`k D A_bwZK Kvhg cwiPvjbv
Kib (Dnvi ga eevcK, A_ev evsjv`ki Abyic Kvb ew Af
y nBe) ;
(&T) hB AbvevwmK ew evsjv`ki Kvb wbavwiZ RvqMvq Avw_K Kvhg cwiPvjbv Kibv
Zvnvi t evsjv`k D ewi c gZvcv g~j mshvRb Ki cwZwbwa;
(U) hB Dchy `dvmg~ni Aaxb Kvb AbvevwmK ewi Kvb cwZwbwa wbavwiZ nq
bvB mB t D ewi c nBZ Kvb A_ ev Kvb dv nBZ A_ c`vb I MnYi
whwb wnmve c`vb `vqx;
(V) Ab Kvb ewi t D ewi wiwmfvi ev gZvcv cwZwbwa ; Ges
21
(W) Ab Kvb ewi t Ggb Kvb ew hvnvK Kwgkbvi GB AvBbi Dk

c~iYK, wjwLZ bvwUk viv D ewi cwZwbwa wnmve NvlYv w`qvQb ;
(72) ceZb wèm A_ hB ZvwiL GB AvBb aviv 1 (2)-Gi Aaxb ejer nq;
(73) cZKiY A_ m~iK hvM cYi Kvb cY Zix Kiv ev Drcv`b Kiv Ges
GB wbgewYZ welqmg~n Afy nBe (K) gaeZx ev Amgv cwqvmn cY Drcv`b ev ZixZ MnxZ mKj cwqv ;
(L) m~iK AvivchvM cYi mwnZ m~iK hy A_ev m~iK gy cYi
wbvwkZKiY, cwiKiY, ZijxKiY ev wgwkZKiY ;
(M) m~iK AvivchvM cY c_gevii gZ GKwU aviK ivLv hvnv weqi Rb
Dcvcb Kiv hvBZ cvi A_ev D aviK nBZ weq Kiv hvBZ cvi ; Ges
(N) m~iK AvivchvM cY fwZ aviKmg~nK c_g evii gZ jej AvuwUqv Ìqv ev
gvKv gviv ;
(74) cZKvix A_ h ew cY cZ
Ki ;
(75) dvBbv wjR A_ GK aibi wjR hvnvK BUvibvkbvj wdbvwqvj wicvwUs vvWm
Abyhvqx wdbv wjR wnmve MY Kiv nq, Ze fvovi wfwZ (hire purchase) Pzw Dnvi
Af
y bn ;
(76) evwYwRK Avevmb A_(K) `vjvbi Ask wekl A_ev `vjvbi mgwmn GKwU `vjvb Avevmb hvnv nvUj, gvUj,
mivBLvbv, evwWs nvDm, M nvDm, nvj A_ev Abyic cwZvb wnmve cwiPvwjZ nq Ges
hLvb chve gvmyji (Periodic charge) wewbgq Pvi ev ZZvwaK ewK
wbqwgZfve ev ^vfvweKfve _vKvi (lodging) eev Kwiqv Ìqv nq ; A_ev
(L) Abvb Avevmb hvnv GKRb ewi cavb ev vqx evmvb bn Ges hvnv GKRb ewi
emevmi wbwg mieivn Kiv nq ;
(77) weq A_ cYi wewbgq q ev weq mwKZ Pzw A_ev Ab Kvb jb`b (cY
wewbgqmn) hvnvi gvag vei mwi A_ev cYi gvwjKvbv A_ev gvwjK wnmve cY A_ev
vei mw nvii AwaKvi GKRbi wbKU nBZ AviKRbi wbKU vbvii Rb
AwfcZ ev vbvwiZ nq;
22
(78) wewa A_ GB AvBbi Aaxb cYxZ wewa ;

(79) wPwebv`b A_ aviv 64(5)(K) G ewYZ wPwebv`b;
(80) MnxZv KZK Ki cwikva, A_ mev Avg`vwbi mieivn MnxZvi wbKU nBZ mev
mieivni Dci c`q g~j mshvRb Ki Av`vq ;
(81) wej Ae& GwU A_ Customs Act, 1969 (IV of 1969) Gi section 2(c)- Z
msvwqZ Bill of Entry;
(82) evW A_ National Board of Revenue Order, 1972 (P.O. No. 76 of
1972) Gi Aaxb MwVZ the National Board of Revenue;
(83) enr Ki`vZv BDwbU (Large Taxpayers Unit ev LTU) A_ aviv 108(5) Gi
Aaxb MwVZ enr Ki`vZv BDwbU;
(84) ew (Person) A_ (K) Kvb ^vfvweK ew ;
(L) Kvb Kvvbx;
(M) GK ev GKvwaK ewi mg^q MwVZ msv;
(N) Kvb miKvix mv;
(O) Kvb e`wkK miKvi A_ev e`wkK miKvii ivRbwZK Dc-wefvM; A_ev
(P) Kvb Av`kxq (Public) AvRvwZK msMVb;
(Q) mw Dbqb h_ D`vM ;
(85) ewMZ eenvi cqvM A_ aviv 70 -G ewYZ ewMZ eenvi cqvM ;
(86) eweMi msN A_ Askx`vwiZ, Uv, Awef wn`y cwievi Ges evsjv`k ev Ab
MwVZ, msMwVZ, cwZwZ A_ev ^xKZ eweMi msN; wK Kvb Kvvbx A_ev Kvb AwbMwgZ h_ g~jabx Kvievi (Joint venture) Dnvi Af
y nBe bv ;
(87) fvDPvi A_ Kvbv cY ev mev mieivnKvj c` ikx`, wUKU, ^xKvic A_ev
BjwbK cwZZ BmyKZ Abyic `wjj Dnvi aviK KZK cY, vei mw wKsev mev
mieivn cvIqvi AwaKvi ARb Kwie, Ze Dnvi ga WvK wUKU Afy nBe bv ;
(88) weAvBGb (eemv mbvKiY msLv) A_ GB AvBbi Aaxb g~j mshvRb Ki c`vbi
wbwg wbewZ ev UvbIfvi Ki c`vbi wbwg ZvwjKvfy Kvb ewi AbyK~j BmyKZ GKwU
Abb eemv mbvKiY msLv ;
23
(89) f~wgi mwnZ cZfve mswk- mevi A_ (K) f~wgi Dci cZfve c` mev;
(L) wbw` f~wgi Dci wekl Ges GU GRUMYi c` mev; Ges
(M) wbw` f~wgi Dci MnxZ ev MnxZe wbgvY KvR mwKZ mev;
(90) gx A_ A_gx;
(91) gybvdvi Dk MwVZ bn GBic Abygvw`Z msN A_ GZ`&mwKZ wewagvjvq ewYZ
msN ;
(92) g~jabx m` A_ Kvb ew KZK KvbwKQz ARb ev Avg`vwbi , Ggb m`, hvnv
AwaMg A_ev AbwaMg hvnvB nDK bv Kb, hvnvi GK ermii AwaK Kvji eenvivchvMx
Avqyvj iwnqvQ, Ze wbgewYZ m`wj Dnvi Afy nBe bv (K) fvMhvM wRwbmc A_ev KvPuvgvj, A_ev
(L) mB m` hvnv D ewi ^vfvweK Avw_K Kvhg cwiPvjbvi Ask wnmve cybt
weqi g~L Dk ARb Kiv nBqvQ, D m` hB Aevq ARb Kiv nBqvQ mB
Aevq wew Kiv nDK ev bv nDK ;
(93) g~j A_ (K) Avg`vwb cm, aviv 25 G ewYZ Avg`vwb g~j K eySvBe ; Ges
(L) mieivn cm, aviv 32 G ewYZ mieivn g~jK eySvBe ;
(94) g~j mshvRb Ki A_ aviv 18 Gi Aaxb AvivwcZ g~j mshvRb Ki ;
(95) g~j mshvRb Ki KZc A_ aviv 108(2) G Dwj-wLZ KZc ;
(96) g~j mshvRb Ki KgKZv A_ GB AvBb Abymvi, aviv 108(2)(L) A_ev wewaZ
GZ`yk AvLvwqZ c` wbhy ew;
(97) hvx hvbevnb A_ aviv 64(5)(L) -G ewYZ hvx hvbevnb ;
(98) Kvb cY mieivni ivwb A_, evsjv`ki GKvb nBZ evsjv`ki evwni
Aci Kvb vb cY ciY Ges GB Dk, wfb Kvb cgvY ewZiK, wbgewYZ welqmg~n
mvcgvYi Rb h_ nBe h cYwU ivwb Kiv nBqvQ, Dnv (K) evsjv`ki evwni Kvb wVKvbvq ciY ev AcY; A_ev
(L) evsjv`ki evwni cwienbi wbwg Kvb RvnvR, DovRvnvR, ijIq, UvK, bKv
A_ev Ab Kvb hvbevnbi gvag cwiZ nBj, Dnvi gvwjK, Pzw wfwK fvovwUqv A_ev
PvjKMYi wbKU cvw ^xKvi mb`g~j cY AcY ;
(99) k~b nvi wewk A_ aviv 20 G ewYZ k~b nvi wewk mieivn ;
24
(100) AvBb A_ The Customs Act, 1969 (IV of 1969) Ges msv Ab
hKvb GvjvBW (mnhvMx) AvBb, hvnvi ga msv AvBbi Drm I mswk-Zv iwnqvQ
Ges AvBbi Aaxb cYxZ wewa, wmv A_ev Av`k Dnvi Afy nBe;
(101) Kwgkbvi A_, The Customs Act, 1969 (IV of 1969) - Gi aviv 3-G
ewYZ D c` wbhy ew ;
(102) m~iK AvivchvM cY A_ ZZxq Zdwmj DwjwLZ cY;
(103) m~iK AvivchvM mev A_ ZZxq Zdwmj DwjwLZ mev ;
(104) mZZv hvPvB Kiv hvq GBic evswKs `wjj (verifiable banking instruments)
A_ PK, evsK WvdU A_ev on-line A_ev wWU KvW Gi gvag Kvb A_ cwikva ev
vbvi ev Kvb ewi Kvb evsK GKvDU nBZ Ab Kvb ewi evsK GKvDU A_
vbvi ;
(105) mg^q NUbv A_ aviv 67(1)- G ewYZ mg^q NUbv ;
(106) mw Dbqb h_ D`vM A_ hKvb eev ev mgSvZv hvnvi Aaxb Kvb ew
(f~wggvwjK) Ab Kvb ewi (wbgvZv) mwnZ GB gg Pzw e nq h (K) D wbgvZv evsjv`k f~wg gvwjKi gvwjKvbvaxb Kvb f~wgZ GKwU feb wbgvY Kwieb ;
(L) D wbgvZv f~wg gvwjKi c D f~wg, feb wbgvY Ges cvmwK welq mswk KvRi
Avggvvibvgv (Power of attorney), GRw Pzw (agency agreement) ev
Abyic Kvb Pzwi Aaxb gZvcv ;
(M) wbgvZv wbwgZe febi GKwU wPwZ AvbycvwZK Ask weq KwiZ cvwieb Ges weq j
A_ wbRi AwaKvi ivwLqv feb wbgvY mb nBevi ci febi Aewk Aski `Lj f~wg
gvwjKK eySvBqv wèb,
D eev ev Pzwi AvIZvq h Kvb c KZK AwZwi A_ c`vbi welq Afy _vKzK ev
bv _vKzK ;
UxKv t Kvb mw Dbqb h_ D`vM GKwU c_K mv ic MY Kiv nBe| Bnvi A_ GB h, wbgvZv Ges
f~wg gvwjKi gaKvi A_bwZK jb`b Dcv Kiv nBe| wbgvZv KZK f~wg gvwjKK wbgvY msv mevi
mieivn, GvcvUgU gvwjK KZK wbgvZvK GvcvUgU q eve` c` A_ (constructive payments of
the proceeds) Ges wbgvZv KZK f~wg gvwjKK ev wecixZg f~wggvwjK KZK wbgvZvK c` h Kvb A_
mw Dbqb h_ D`vMi AfixY jb`b wnmve MY nBe| mw Dbqb h_ D`vM KZK ZZxq
25
cK ev f~wg gvwjKK f~wgi mieivnB Kejgv Kii AvIZvf~ nBe| AvevwmK febi Kejgv
weq g~ji 50 kZvski Dci (ZZxq ci wbKU weqi ) A_ev Dby evRvi g~ji (open
market price) 50 kZvski Dci (f~wg gvwjKi wbKU `Lj
nvii ) g~j mshvRb Ki c`q
nBe| Ki wfw nBZ g~j f~wgi AvbygvwbK g~j ev` `qvi Dk GB 50 kZvsk g~j nvm Kiv nq| GB aviv
Ges aviv 29(7), 32(7) Ges 8 -G ewi msv è|
(107) m` A_ Kvb ewMZ (Personal) A_ev vei mw, Dnv AwaMg nDK ev bv
nDK ;
(108) mgw^Z Ki Pvjvbc Ges Drm Ki KZb mb`c A_ aviv 79 G ewYZ Pvjvbc I
Drm Ki mb`c ;
(109) m~iK A_ aviv 83 Gi Aaxb AvivwcZ Ki ;
(110) miKvix mv A_(K) evsjv`k miKvi A_ev gYvjq, wefvM, A_ev evsjv`k miKvii mshy Kvb ì;
(L) evsjv`ki Kvb AvavmiKvix ev ^vqZkvwmZ msv;
(M) ivxq gvwjKvbvaxb Kvb cwZvb;
(N) vbxq KZc, cwil` A_ev evsjv`k AewZ Abyic Kvb msv;
D gYvjq, wefvM, ì, msv, D`vv A_ev cwil` c_K Kvb ew wnmve MY nDK
ev bv nDK;
(111) mieivn A_ aviv 29 G ewYZ mieivn ;
(112) mieivnKvix A_ Kvb mieivni , h ew mieivn c`vb Ki ;
UxKvt mB ew mieivn c`vb Kib whwb mieivn c`vbi wbwg mieivn MnxZvi mwnZ Dby evRvi wbqg
mZ nBqvQb Ges mvaviYZ mB ew hvnvi wbKU mieivni wbwg cY (hw` _vK) c` nBe| cY,
mev A_ev vei mw GKRb mieivnKvix KZK
mieivn Kiv nBe, wK cKZc Dnv Aci Kvb ew
KZK
I c`vb ev AcY Kiv hvBe| KviY, g~j mshvRb Ki AvwKi w`K nBZ (in form), jb`bi
Dci AvivwcZ GKwU Ki ;
D`vniYt GKRb Abvevwm cZ
KviK evsjv`k cYi Dci IqviwU (warranty) c`vb KwiqvQb| cYwU
IqviwUi Aaxb givgZi cqvRb nBjI Abvevwm evsjv`k DcwZ bv _vKvq Dnv vbxq ewi wbKU
givgZ mev c`vbi welqwU mve-KUv c`vb Kib| givgZ mevi mieivn c`vb Kib Abvevwm ew,
whwb mieivnKvix nBjI givgZ mv`b Kib vbxq ewwU| GB cKZc `yBwU mieivn nBjI
mv`b Awfb; vbxq ewwU (mieivnKvix) givgZ mev c`vb Ki Abvevwm ewK (MnxZv wnmve) Ges
26
Abvevwm ew ev cwZvbwU (mieivnKvix wnmve) cY gvwjKi (MnxZv wnmve) wbKU givgZ mev c`vb
Kib| GB Dfq mieivni mwwjZ Kgdji wfwZ ewYZ givgZ msv mev mv`b Kiv nq|
(113) mieivni mgq A_(K) cY mieivni t h mgq (mieivni cm hBic Dchy) cYi `Lj AcY
Kiv nq, AcmviY Kiv nq A_ev cYwU cvIqv hvq;
(L) mev mieivni t h mgq (mieivni cm hBic Dchy) mev (A) c`vb Kiv nq, AcY Kiv nq ev mv`b Kiv nq: A_ev
(Av) mw Kiv nq, nvi Kiv nq, ^Z AcY Kiv nq A_ev c`vb Kiv nq;
(M) vei mw mieivni t h mgqwU c~e NU (mieivni cm hBic Dchy)
D mgq mw(A) AcY Kiv nq A_ev mwwUi cvcZv NU; A_ev
(Av) mw Kiv nq, nvi Kiv nq, ^Z AcY Kiv nq A_ev c`vb Kiv nq ;
(114) mnhvMx A_ aviv 4-G ewYZ mnhvMx K eySvBe ;
(115) cvmswMK UvbIfvi A_ UvbIfvi Ki cwikva eva ew cm, Dcaviv 91(5)-G
weaZ UvbIfvi ;
(116) mK nv cY A_ h cY c~e eeZ nBqvQ, Ze wbgewYZ cYmg~n Dnvi
Afy nBe bv(K) `vgx avZz A_ev `vgx avZz viv Zix cY, hgb(A) ^Y ;
(Av) ic ;
(B) c-vwUbvg ;
(C) Ab h Kvb avZy hvnv evW KZK g~jevb avZz ewjqv NvlYv Kiv nq;
(L) g~jevb avZz viv cZKZ cYè ;
(M) nxiv, civMgwb ev Pzwb, cvbv, bxjgwb ev bxjKvgwb hvnv LwPZ Kiv nq bv, jvMvbv wKsev
civbv nq bv ;
(N) cvYx ev Dw`K~j ;
(117) mev A_ cY, vei mw A_ev A_ ewZiK h Kvb wRwbm;
27
(118) mev mieivn A_ aviv 29(7) G ewYZ mev mieivn ;

(119) vei mw A_, h Kvb wKQz, hvnv mieivn Kiv nq Zvnv wbwekl 29(6) Gi msv
Abymvi hvnv vei mw mieivni welqe nBZ cvi;
(120) vei mw mieivn A_ aviv 29(6) G ewYZ vei mw mieivn ;
(121) kvj RR A_ Criminal Law Amendment Act, 1958 (XL of 1958)- Gi
Section 3(1)-Gi Aaxb wbhy Special Judge;
(122) wn`y GKvbeZx cwievi A_ Ggb Kvb wn`y cwievi hvnvi Income Tax
Ordinance, 1984- Gi Aaxb c_K nBqv hvIqv mwKZ Av`k c`vb Kiv nq bvB;
(123) gZv cv g~j mshvRb Ki KgKZv- A_ Kvb g~j mshvRb Ki KgKZv, whwb GB
AvBbi Aaxb Kvb `vwqZ mv`bi Rb gZv cv nBqvQb ;
3. evLvi bxwZgvjv|The General Clauses Act, 1897- Gi cwieZb (Modification)

(1) GB AvBb evLvi Dk c~iYK The General Clauses Act, 1897- GB avivi
gvag GB AvBbi cwiewZZ I cmvwiZ nBj|
(2) GB AvBbi Afy nBe (K) Aavqi wkivbvgvmg~n, Ask, aviv, Dc-aviv ev Dc-avivi mgw Ges Abvb h DcwefvM GB AvBb wef Dnvì wkivbvgvmg~n;
(L) D`vniY I UxKv (Notes); Ges
(M) Zdwmjmg~ni Afy wkivbvgvmn GB AvBbi Zdwmjmg~n ;
(3) Kvb avivi ga(K) D avivi Aaxb Dcavivmg~n Ges cieZx Dc-aviv A_ev kl Dc-aviv Afy
_vwKe; Ges
(L) GKwU Dcaviv Dnvi c~eeZx Dc-aviv h welq m D welqK DcRxe Kwiqv mwq
_vwKe|
UxKv- GB avivi Dc-avivmg~ni wkivbvgv `dv (K) Z weaZ bxwZgvjvi GKwU D`vniY| GKBfve Dc-aviv
(8) Ges (9) nBj `dv (L) Z weaZ bxwZgvjvi D`vniY, KviY Dc-aviv (7) G hvnv weaZ nBqvQ Zvnvi
wevwiZ weeiY Dc-aviv (8) Ges (9) G DjL iwnqvQ|
28
AmvgmZv (4) Kvb weavbK GBic evLv KwiZ nBe hb Dnv D`vniY ev D`vniYmg~ni, hvnv D
weavbK `v mnhvM evLv Ki, mwnZ msMwZc~Y nq, Ze hw` Dnv msMwZc~Y bv nq, Zvnv
nBj mB weavbwU cvavb cvBe ;
msv(5) aviv 2-Gi msvmg~n GBic wbaviY Kiv nBqvQ hb Dnvi ga wbgewYZ welqmg~n A
fy iwnqvQ(K) GB AvBb h mg Kvhg mK h wekl c`wj (terms) eeZ nBqvQ
Zvnvì msvqb ; Ges
(L) GB AvBbi Acivci Ask h msvmg~n Ab h Kvb cm wb`k cvIqv hvq Zvnvì
welq ;
UxKv t Abvb avivi cwicwZ ewea KviY KwZcq terms Gi msv Abvb avivq c`vb Kiv nBqvQ|
KwZcq msvi RwUj evLvi KviY Dnvì aviv 2 Gi Aaxb DwjwLZ msvq Af
y Kiv nq bvB|
D`vniY wnmve aviv 4 nBZ 8 Ges aviv 29, 30, 32 Ges aviv 33 DjL| KwZcq msvK wewfb
RvqMvq GBic mwbek Kiv nBqvQ hvnvZ Dnviv hywmsMZfve D wekl Aavq ev Aski mwnZ
mwZc~Y nq| aviv 20, 21, 25, 29, 30, 32 I aviv 33 Gi D`vniY mg~n wewfb avivq DjL Kiv
nBqvQ hvnvZ Dnviv cKZ Aevi cwZdjb NUvq| wKQz msv aygv GKwU avivq eeZ nBqvQ Ges
mB KviY D avivq msvqb Kiv nBqvQ hgb aviv 54(11), aviv 64(5) Ges aviv 118(11)|
(6) GB AvBbi aviv 2 Gi Aaxb hvnvi msv wbaviY Kiv nq bvB Zvnv GB AvBbi Aaxb
Ab Kvb vb weaZ _vwKj Dnv AKvhKi nBe bv ;
(7) UxKvmg~n (Notes) GB AvBbi Ask wekl, Ze Dnviv evLvg~jK weavb |
UxKvt- GB avivq mwbewkZ UxKvmg~n viv wKfve Dnviv GB AvBb eeZ nq Dnv `v mnhvM evLv
Kiv nBqvQ |
(8) Kvb GKwU aviv evLvg~jK weavb nBe hw` Dnv GKwU Dc-avivK Afy Ki hvnvZ
DjL _vK h avivwU evLvg~jK weavb wnmve cwiMwYZ nBe|
UxKvt- D`vniYîc, aviv 44 nBZQ GKwU evLvg~jK weavb hvnv Aavq 6- K evLvi wbwg bxwZgvjv
weaZ Ki| aviv 58 Ges 59 nBZQ wfb cKvii evLvg~jK weavb KviY Dnviv evLvi myweav_ aygv
avivmg~ni AvovAvwo m~ (cross reference) c`vb Ki|
(9) evLvg~jK weavbvejx GB AvBb evLvi mnvqK wnme eenvi Kiv nBe|
29
4. mnhvMx|mvaviY A_
(1) `yBRb ew GK Acii mnhvMx nBeb hw` Zvnvì ga GBic mK weivR Ki h,
GKRb Aci Rbi BQvgvwdK KvR Kwie ewjqv hwKfve cZvkv Kiv hvq A_ev Dfq
Kvb ZZxq ewi BQvgvwdK KvR Kwie ewjqv hwKfve cZvkv Kiv hvq|
xKiY
(2) aygv PvKzixi mKi KviY `yBRb ew GK Acii mnhvMx ewjqv MY nBe bv|
(3) GK ew Aci GKRb ewi GKgv cwZwbwa, GKgv cwiekK ev GKgv Pzw A_ev
jvBmwfwK eemvq cwiPvjbvKvix hBfveB eYbv Ìqv nDK bv Kb, aygv mB KviY
`yBRb ew GK Acii mnhvMx nBe bv|
mywbw` A_mg~n
(4) Dc-aviv (1) K mxwgZ bv Kwiqv, wbgewYZ eweM mnhvMx nBe (K) GKRb ew Ges D ewi AvZxq;
(L) GKwU Askx`vix eemvqi GKRb Askx`vi Ges Askx`vi eemvqwU, hw` D Askx`vi,
GKv ev Ab Kvb ew whwb GB msvi Ab `dvi Aaxb D Askx`vii mwnZ mKhy
nb Ges Zvnvi mwnZ D Askx`vix eemvqi g~jab A_ev Avqi 50 kZvsk AwaKvi
ARb ev Z`vai Dci wbqY Kib;
(M) GKwU Kvvbxi GKRb kqvi nvvi Ges KvvbxwU, hw` D kqvi nvvi cZ
ev civfve, GKv A_ev Ab KvnviI mwnZ whwb D kqvi nvvii mwnZ GB msvi
Ab `dvi Aaxb mKhy nBqv(A) Kvvbxi 50 kZvsk ev Z`~a fvU`vbi AwaKvi wbqY Kib ; A_ev
(Av) Kvvbxi g~jab ev Avq weZiYi kqvi nvvi wnmve AwaKvii 50
kZvsk ev Z`~a wbqY Kib ev wbqY ivLb ;
(N) `yBwU Kvvbx, hB GKRb ew cZ ev civfve GKv ev Ab KvnviI mwnZ
whwb D ewi mwnZ GB Dc-avivi AvjvK Ab `dvi Aaxb mKhy, D Kvvbxi
fvU`vbi gZv A_ev Avq I g~jab weZiYi h AwaKvi- Dnvi 50 kZvsk ev
Z`~ai Dci wbqY Ki ;
30
(O) GKwU Uv Ges GKRb ew whwb D Uvi GKRb ewbwdwmqvwi AvQb ev nBZ
cvib, A_ev GKRb ewi , hvnvi AvZxq UvwUi ewbwdwmqvwi AvQb ev nBZ
cvib ;
(P) Kvb mw Dbqb h_ D`vM Ges D D`vMi Askx`vi f~wg gvwjK, wbgvZv ev
Ab Kvb ew|
wbqY- Gi A_
(5) GKRb ew Aci Kvb ewK wbqY Kib hw` c_gv ew AvBbMZfve A_ev
KiYxq KvRi Ggb GK Aevb AvQb hfve _vwKqv klv ewi Dci wblavv ev
Av`kvv cqvM KwiZ cvwieb|
AvZxq A_
(6) Kvb ewi AvZxq nBj(K) D ewi Kvb c~ecyil, cwcZvgn ev cwcZvgnx A_ev cgvZvgn ev cgvZvgnxi h
Kvb GKRbi eskai A_ev D ewi Kvb `K mvb ; A_ev
(L) D ewi ^vgx ev xi Kvb c~ecyil, h Kvb GKRb cwcZvgn ev cwcZvgnx A_ev
cgvZvgn ev cgvZvgnxi h Kvb GKRbi eskai A_ev D ewi ^vgx ev xi Kvb `K
mvb ; A_ev
(M) D ewi ^vgx ev x A_ev `dv (K) wKsev (L) G ewYZ eweMi ^vgx ev x|
5. cY|cY Gi A_
(1) Kvb mieivni cY, A_ wbgewYZ cwigvYi mgw (K) Kvb mieivni , mieivni djkwZîc wKsev mieivni cYv`bvq cZ ev
civfve h cwigvY A_ Kvb ew KZK c` nBqvQ ev c`q nBe ; Ges
(L) Kvb mieivni , mieivni djkwZîc wKsev mieivni cYv`bvq cZ ev
civfve bM` A_i e`j h cwigvY è Kvb ew KZK c` nBqvQ ev c`q nBe
Dnvi bvh evRvi g~j|
31
xKiY
(2) mieivni mgq h g~j Qvo ev iqvZ Ìqv nq Dnv Kvb mieivni cYi ga Afy
nBe bv|
(3) mieivni cYi ga GB AvBbi Aaxb AvivwcZ Kimn hKvb , jwf, wdm, gvj
(Charge) Ges Kivw` (GB AvBbi Aaxb AvivchvM h Kvb Kimn) Afy _vwKe,
hvnv(K) mieivni Dci ev mieivni KviY mieivnKvix KZK c`q nBe; Ges
(L) MnxZvi wbKU nBZ cv g~ji ga Afy ev Dnvi Dci mshvwRZ|
D`vniYt Kvb cvBKvix weZvi wbKU cY mieivn Kvj GKRb cZ
KviKK 20% nvi m~iK Ges
15% nvi g~j mshvRb Ki cwikva KwiZ nq| cZ
KviK cvBKvix weZvi wbKU nBZ UvKv
1,00,000 Av`vq Kivi mgq m~iK eve` AviI Uvt 20,000 Ges g~j mshvRb Ki eve` AviI Uvt
18,000 hvM Ki (GB g~j mshvRb Ki AvivwcZ nq D UvKv 1,00,000 Ges m~iK i mgwi
Dci) Av`vq Ki| GBfve megvU cYi cwigvY `vuovq UvKvt 1,38,000 (GK j AvUwk nvRvi UvKv)|
(4) mieivnKvix KZK ewqZ nq GB gg Kvb A_ wbicY Kiv ev cKvk Kiv nBj Dic
cwigvY A_ Dc-aviv (1)- Gi Aaxb cY wnmve MY nIqvi evavM nBe bv|
D`vniYt hw` Kvb mev mieivnKvix dv, dUvKwc, wcwUs, Uwjdvb Avjvc (Telephone calls) Ges
Abvb eq eve` A_ Av`vq Ki (Charge), Ze D Av`vq eve` cv A_ mevi cYi Askwekl nBe|
(5) mvwfm PvR wnmve DwjwLZ A_ Dc-aviv (1) Gi Aaxb cY wnmve MY nIqvi Kvb
evav bvB|
D`vniYt Kvb nvUj Dnvi mKj mieivn ev hvMvbi Dci 10% nvi mvwfm PvR Av`vq Ki| D mvwfm
PvR D mieivni (hvnvi Dnv PvR Kiv nq) cYi Ask wnmve MY nBe Ges D mvwfm PvRK
Afy Kivi ciB g~j mshvRb Ki wbicY KwiZ nBe| nvUjwU hw` D A_ KgPvixì gvS
weZiYi j c_K Kwiqv ivL Z_vwcI GBic nBe|
dvBbv wjR Ges nvqvi cviPR

(6) nvqvi cviPR ev dvBbv wjR Pzwi Aaxb cY mieivni cYi ga wjR A_ev fvov
Pzwi Aaxb FY c`vb mwKZ c`q hKvb A_ Afy _vwKe|
cwZwbwa (Agent) wnmve ewqZ A_
(7) mieivn MnxZvi c Zvnvi cwZwbwa KZK mieivn eve` cwikvwaZ A_ cieZxZ
mieivn MnxZv KZK cwikva Kiv nBj Zvnv mieivnKvixi cYi Ask nBe bv|
32
cgvYi `vqfvi
(8) mieivnKvixK GB gg cgvYi `vqfvi enb KwiZ nBe h, cY ev mevi Kvb GKwU
wekl mieivni cY wZwb h g~j mPivPi cY ev mev mieivn Kib Dnv Acv Kg|
6. Avw_K Kvhg|Avw_K Kvhg Gi A_

(1) Avw_K Kvhg A_(K) Ggb Kvb Kvhg hvnv wbqwgZ A_ev gvMZfve Kvb ew KZK cwiPvwjZ nq Ges
hvnvi ga cY, mev A_ev vei mw mieivn msv Kvhgmn wbgewYZ Kvhgmg~n
Afy _vwKe, Ze Dnvi ga mxwgZ _vwKe bv (A) Ggb Kvb Kvhg hvnv eemv, ckv, ew, RxweKv DcvRbi Dcvq, Kvb wKQz
cZ A_ev h Kvb aibi D`vM wnmve cwiPvwjZ nq, D Kvhg gybvdvi
Dk cwiPvjbv Kiv nDK ev bv nDK; Ges
(Av) wjR, jvBm A_ev Abyic AvqvRbi gvag mw mieivn ; Ges
(L) GKevi mvw`Z Kvhg (adventure) A_ev eemv evwYRi cKwZ wewk Kvhg ev
D`vM |
Afyw
(2) Kvb Avw_K Kvhgi cvi A_ev A hvnv wKQz Kiv nq Zvnv D Avw_K Kvhgi
Ask nBe|
ewnfZ
y (exclusion)
(3) wbgewYZ Kvhgmg~n Avw_K Kvhg wnmve MY nBe bv (K) Kvb KgPvixi Kvhg whwb KgPvix wnmve Zvnvi wbqvMKZvK mev c`vb Kib;
(L) h Kvb Kvvbxi cwiPvjK wnmve mvw`Z Kvhg, Ze hB D ew eemv
Pvjbvi wbwg D cwiPvjKi c` MnY Kib Ges D c` _vwKqv mev mieivn Kib
mB Dnv Avw_K Kvhg wnmve MY nBe, KviY D mev eemvqi cwqvq mieivn
Kiv nBqvQ ewjqv MY nBe;
(M) h Kvb ewi Kvb cKvi ewMZ webv`bg~jK KvR A_ev kL ;
33
(N) ew bn GBic Ab h Kvb mvi Kvhg hvnv g~jZ D mvi m`m, gvwjK A_ev
mnhvMx wnmve ewMZ webv`bg~jK KvR ev kL wnmve cwiPvwjZ nq ;
(O) h Kvb Kvhg hvnv Kvb ew A_ev ew wekli mg^q MwVZ Kvb msN KZK
gybvdvi hwK cZvkvq cwiPvwjZ nq bv; Ges
(P) wbgewYZ eZxZ miKvix mv KZK cwiPvwjZ Kvhg (A) Ggb Kvb Kvhg hvnvi viv cY, mev A_ev vei mw miKvi eZxZ Ab
h Kvb ew KZK evwYwRK wfwZ evsjv`k mieivn Kiv nq A_ev mieivn Kiv
nBe ; Ges
(Av) evW KZK wbavwiZ Abvb Kvhg|
7. bvh evRvi g~j|mieivni (Supplies) bvh evRvig~j

(1) h bM` A_i e`j èi gvag Kvb mieivni cY cwikva Kiv nq, mB
D mieivnmn Kvb mieivni bvh evRvi g~j nBe (K) mnhvMx bq GBic eweMi ga ^vaxbfve Dby evRvi jb`bi djkwZ îc
Kvb mieivni h cY cvIqv hvBe Dnv; A_ev
(L) `dv (K) Gi Aaxb hw` g~ji cwigvY wbaviY Kiv me bv nq, Zvnv nBj mnhvMx bn
GBic eweMi ga ^vaxbfve Dby evRvi jb`bi djkwZîc mgZzj Kvb
mieivni h cY cvIqv hvBe Dnv, Ze GB ewYZ mieivn Ges cKZ
mieivni gaKvi cv_K mg^q Kwiqv jBZ nBe|
cY, mev A_ev vei mwi bvh evRvi g~j
(2) Kvb wbw` mgq Kvb cY, mev A_ev vei mwi bvh evRvi g~j nBe D cY,
mev A_ev vei mw (e) D wbw` mgq GKRb wbewZ ew KZK mieivn Kiv
nBj h bvh evRvi g~j cv nBe Dnv|
xKiY (Clarifications)
(3) Kvb mieivni bvh evRvi g~j wbavwiZ nq Dnvi cKZ mieivnKvj Ges mieivni
vb mieivnKvixi wbeb Aevb mn weivRgvb evRvi cwiwwZi Dci wfw Kwiqv|
34
(4) Kvb mieivn Aci GKwU mieivni mgZzj nBe hw` c_gv mieivn klv mieivni
bvq GKB ewk, YMZ gvb (Quality), cwigvY, Kvhg (Functionality), MVbMZ
Dcv`vb Ges mybvgi mgZzj nq wKsev wbweofve mv`kc~Y nq|
kl Aej^bbxwZ (Fallback Rule)
(5) Dc-aviv (1) Gi weavb Abyhvqx hw` Kvb mieivni bvh evRvi g~j wbaviY Kiv bv hvq,
Ze Dnv wbavwiZ nBZ cvi evW KZK Abygvw`Z Kvb cwZ Aej^b Kwiqv, hvnvZ
mnhvMx bn GBic eweMi ga ^vaxbfve Dby evRvi jb`bi djkwZîc Kvb
mieivni h cY cvIqv hvq bewKfve Dnvi h_vh_ cwigvY wnmve Kwiqv|
8. AvevwmK Ges AbvevwmK ew|Kvb ewi AvevwmK A_

(1) Kvb ew GKwU wbw` mgqi AvevwmK nBeb hw`(K) D ewi ^vfvweK evmvb (Normal Place of abode) evsjv`k nq; A_ev
(L) D ew PjwZ elcwi (Current Calendar year) 182 (GKkZ weivwk) w`b- Gi
AwaKKvj evsjv`k Aevb Kib ev Kwieb; A_ev
(M) D ew Kvb elcwi 90 wèmi AwaKKvj evsjv`k Aevb Kib ev Kwieb Ges
D elcwi AeewnZ c~eeZx Pvi ermii ga 365 wèmi AwaKKvj evsjv`k Aevb
Kwiqv _vKb|
Kvb Kvvbxi AvevwmK A_
(2) Kvb Kvvbx GKwU wbw` mgqi AvevwmK nBe hw`(K) Dnv evsjv`ki we`gvb AvBb ev AvBbmg~ni Aaxb wbMwgZ nq ; A_ev
(L) Dnvi wbqY Ges eevcbvi K`j evsjv`k nq|
Uvi AvevwmK A_
(3) Kvb Uv evsjv`k AvevwmK nBe hw`(K) UvwUi GKRb Uvw evsjv`k AvevwmK nq; A_ev
(L) UvwUi wbqY I eevcbvi K`j evsjv`k AewZ nq|
eweMi mg^q MwVZ Abvb msN (Association of Persons) Gi AvevwmK A_
(4) Uv bn GBic eweMi msN, GKwU wbw` mgq AvevwmK nq hw`35
(K) Dnv evsjv`k MwVZ nq; A_ev

(L) Dnvi wbqY I eevcbvi K`j evsjv`ki fyL AewZ nq|
miKvix cwZvbi AvevwmK A_
(5) Kvb miKvix mv evsjv`ki GKwU AvevwmK cwZvb|
mw Dbqb h_ D`vMi AvevwmK A_
(6) Kvb mw Dbqb h_ D`vM evsjv`k AvevwmK nBe|
AbvevwmK A_
(7) h ew AvevwmK bn mB AbvevwmK|
Aavq- 2
wbeb Ges ZvwjKvfywKiY
9. wbeb eva eweM|-
wbeb mxgv AwZgKvix mieivnKvix

(1) Kvb gvmi c_g w`b nBZ GKRb ew GB AvBbi Aaxb g~j mshvRb Kii Rb
wbewZ nBZ eva nBe, hw`(K) D ew evi gvm evcx mgq, hvnvi evwKvji mgvw D gvmi c~eeZx gvmi kl
NU, wbebmxgv AwZg Ki ;
(L) D ew Qq gvm evcx mgq, hvnvi evwKvji mgvw D gvmi c~eeZx gvmi kl
NU, wbebmxgvi AaK AwZg Ki ; A_ev
(M) GB gg cZvkv Kivi hywmZ KviY _vK h, D ew Kvhg ii mgqi c~eeZx
gvm nBZ evi gvm mgqKvji ga wbeb mxgv AwZg Kwie|
D`vniY t Kvvbx K 2015 mbi Gwcj gvmi 30 ZvwiL Zvnvi wbeb mxgv AwZg Ki, mB
D KvvbxK 1jv Ryb 2015 ZvwiL nBZ wbewZ nBZ nBe| D KvvbxK 2015 mbi 15B g
ZvwiLi c~e aviv 12 Gi Aaxb wbebi Rb ìLv KwiZ nBe Ges Kwgkbvi GB welq 25k g
2015 ZvwiLi ga Zvnvi wmv c`vb Kwieb|
(2) Kvb ew GKwU wbw` gqv` wbebmxgv AwZg Ki hw` wbgewYZ Avw_K Kvhgi
dj D~Z Avw_K g~jgvb 60 (lvU) j UvKvi mgcwigvY ev Dnvi AwaK nq36
(K) D gqv` Avw_K Kvhgi ^vfvweK cwqvq D ew KZK hvnv mieivn Kiv
nBqvQ, ev mieivn Kiv nBe, Dnvi gvU g~j; Ges
(L) D ewi wbKU D gqv` hB Avg`vwbKZ mev mieivn Kiv nBqvQ, ev mieivn
Kiv nBe, Dnvi gvU g~j, hB D ew hw` D gqv` wbewZ nBZb Ze D
mieivn aviv 30 Dcaviv (2)-Gi Aaxb KihvM mieivn nBZ|
(3) GB avivi Dk, wbgewYZ mieivnmg~n Kvb ewi mieivni gvU g~j wbicYi
chvR nBe bv(K) mB mieivni g~j hvnv KihvM mieivn nBZ bv hw` D ew wbewZ nBZb ;
(L) D ewi g~jabx mì weqi g~j ;
(M) mB mKj mieivni g~j hvnv aygv Kvb Pjgvb Avw_K Kvhg mswk- eemv ev
Dnvi Ask wekl weqi dj D~Z ; A_ev
(N) mB mKj mieivni g~j hvnv aygv GKwU Avw_K Kvhgi cwiPvjbv vqxfve e
Kivi djkwZ îc D~Z|
m~iK c`vb `vqx mieivnKvix
(4) Kvb ew g~j mshvRb Kii Rb wbewZ nBZ eva nBeb hw` D ew wbgewYZ
Avw_K Kvhg cwiPvjbvq mswk _vKb(K) evsjv`k m~iK AvivchvM cY cZ Kib ; A_ev
(L) evsjv`k m~iK AvivchvM mev mieivn Kib|
UxKvt Kvb wbewZ ew g~j mshvRb Ki Ges chvR , m~iK A_vr Dfqwea Ki cwikva
KwiZ eva| GBfve Kvb ew hvnvi GB Dc-avivi KviY wbebi cqvRbxqZv iwnqvQ (hwÌ D
ew wbeb mxgvi bxP Aevb Kib) wZwb g~j mshvRb Ki Ges m~iK DfqB cwikva KwiZ
eva|
wbw`KZ wkmg~n
(5) Kvb ew whwb c_g Zdwmj DwjwLZ Avw_K Kvhg cwiPvjbv Kib ZvnvK wbewZ
nBZ nBe, D ew wbebmxgv AwZg KiK ev bv KiK|
37
10. ^Qv wbeb|(1) h ew Kvb Avw_K Kvhg cwiPvjbv Kib, Zvnvi g~j mshvRb Kii Aaxb wbebi
cqvRbxqZv bv _vKv Î hKvb mgq ^Qv wbebi Rb Ave`b KwiZ cvwieb, hw` D
ew wbewZ nBj h mieivn c`vb Kib ev Kwieb D mieivnwU KihvM nq ev nBZ|
(2) hw` Kvb ew wbebi cqvRbxqZv bv _vKv mI ^Qv wbebi Rb Ave`b Ki,
Zvnv nBj Kwgkbvi D ewK wbeb c`vb Kwieb, hw` (K) D ew h Avw_K Kvhg cwiPvjbv Kib ev Kwieb Ges h mieivn c`vb Kib Dnv
KihvM nBZ hw` D ew wbewZ nBZb;
(L) GB gg wekvm Kivi hywmZ KviY iwnqvQ h, D ew h_vh_fve iKWc
msiY Kwieb Ges wbqwgZ I wbfihvM g~j mshvRb Ki `vwLjc ck Kwieb; Ges
(M) D ew hw` BZvga Avw_K Kvhg Avi Kwiqv _vKb, Ze wZwb(A) Avw_K Kvhgi welq h_vh_ iKW msiY KwiqvQb, Ges
(Av) AvBbmn Ki msv Abvb AvBb (hw` _vK)- Gi Aaxb
`vwqZmg~n
cwZcvjb KwiqvQb|
11. kvLv Ges wefvMmg~ni c_K wbeb|mvaviY bxwZ (General Rule)

(1) GB avivq ewYZ weavb eZxZ, Kvb ewi ay GKwU gv wbeb _vwKe, hvnv Zvnvi viv
cwiPvwjZ mKj Avw_K Kvhgi chvR nBe|
kvLv wbebi kZvejx
(2) Kvb ew Zvnvi kvLv A_ev wefvMi Rb c_Kfve wbewZ nBZ cvwieb, hw` D kvLv
ev wefvM(K) ^Z wnmve-wbKvk cwZ cvjb ev msiY Ki; Ges
(L) c_Kfve wPwZ Kiv hvq;(A) D kvLv ev wefvM viv cwiPvwjZ Kvhgi cKwZi gvag; A_ev
(Av) D kvLv ev wefvMi Aevbi gvag;
38
^Qvq kvLv wbeb

(3) evW, wjwLZ Ave`bi wfwZ, Kvb ewK c_Kfve kvLv ev wefvMi wbebi welq
AbygwZ c`vb KwiZ cvwie hw` D ew Dc-aviv (2)-G ewYZ kZvejx c~iY Kwiqv _vKb|
mvgwMK A_ ewK wbewZ nBZ nBe
(4) hB Kvb ewK Dnvi kvLv Ges wefvMi Rb c_K wbeb c`vb Kiv hvBe A_ev
wbeb c`vb Kivi cqvRb nBe mB D ewK Dnvi mKj kvLv, wefvM Ges Avw_K
Kvhgi welq mvgwMKfve wbewZ nBZ nBe|
xKiY (Clarification)
(5) Kvb ew wbeb mxgv AwZg Ki wK-bv Dnv wbavwiZ nq, D ewi kvLv ev wefvMi
welq c_Kfve wbewZ wK-bv Dnv wbwekl D ewi mvgwMK Avw_K Kvhg weePbv
Kwiqv|
kvLv ev wefvM wbebi djvdj
(6) Dc-aviv (7)-G ewYZ weavb eZxZ, Kvb kvLv hvnv c_Kfve wbewZ, DnvK GB ic
MY Kiv nBe hb GB AvBbi Dk c~iYK Dnv GKwU c_K ew|
(7) aviv 52-G ewYZ weavb eZxZ, GK kvLv nBZ Aci kvLvq cY PjvPj A_ev GK kvLv
KZK Aci kvLvq mev c`vb mn Avt kvLv eemvwqK-mK mieivn A_ev ARb wnmve MY
nBe bv, Ges GB me jb`bi Kvb Drcv` `vq A_ev DcKiY Ki iqvZ D~Z nBe
bv|
12. wbebi Ave`b|wbebi evaevaKZv

(1) Kvb ew hvnvi wbebi cqvRbxqZv iwnqvQ wZwb hB wèm Zvnvi wbebi
cqvRbxqZv D~Z nBqvQ mB wèmi ci nBZ 15 (cbi) w`bKvj AwZevwnZ nIqvi c~e
wewa viv wbavwiZ cwZZ wbebi Rb Ave`b Kwieb|
(2) hw` D ewi wbebi cqvRbxqZv _vK, Zvnv nBj Kwgkbvi Ave`b cvwi 10 (`k)
wèmi ga, D ewK wbewZ Kwieb Ges(K) D ewK wbebi welq, wbeb KvhKi nIqvi ZvwiL Ges ew eivei RvixKZ
g~j mshvRb Ki mbvKvix msLv (BIN) mK AewnZ Kwieb ; Ges
39
(L) D ewi eivei g~j mshvRb Ki wbeb mb`c Rvix Kwieb|

^Qv wbewZ ew
(3) hB Kvb ew wbebi cqvRbxqZv bv _vKv mI wbebi Rb Ave`b Kib,
mB Kwgkbvi Ave`b cvwi `k wèmi ga Ave`bi Dci wmv MnY KiZt Dnv
Ave`bKvixK RvbvBqv wèb|
(4) hw` Kwgkbvi ^Qv wbebi Rb Kvb Ave`bKvixK wbewZ Kib, Ze(K) wmv m^wjZ bvwUk Kvb ZvwiL wbeb KvhKi nBqvQ Dnv Ges Zvnvi eivei h
BIN Rvix Kiv nBqvQ Zvnv DjLc~eK D ewK AewnZ Kwieb; Ges
(L) D ewi eivei GKwU wbeb mb`c Bmy Kwieb|
(5) hw` Kwgkbvi ^Qv wbebi Ave`b bvgyi Kib, Ze wmv m^wjZ bvwUk wmv
i KviY DjLc~eK ewYZ wmvi wei D ewi Avcw Ges Avwcj `vqii AwaKvi
welq w`K wb`kbv c`vb Kwieb|
AbywgZ wbeb
(6) Kvb ewi wbebi cqvRbxqZv _vKv mI hw` wbewZ bv nb mB hBw`b nBZ
wbewZ nIqvi cqvRbxqZv De nBqvwQj mBw`b nBZ D ewK wbewZ ewjqv MY Kiv
nBe, hw` bv Ggb nq h(K) Dc-aviv (1) Gi weavb Abyhvqx `vwLjKZ Kvb ìLv Kwgkbvi cwqvKiY KwiZ
e_ nBqvQ ; A_ev
(L) Dc-aviv (2) Gi weavbgZ iwRkbi Rb wjwLZ bvwUk c`vb Kwiqv Kwgkbvi
cieZx Kvb w`b wbaviY Kib|
13. evaZvg~jK wbeb|(1) hw` Kvb ewi wbebi cqvRbxqZv _vKv mI D ew wbebi wbwg Ave`b bv
Kib, Ze m Kwgkbvi mB ewK wbewZ Kwieb Ges D wbeb KvhKi nIqvi
wèmi Ab~b 21 w`b c~e mswk- ewK wbeb Ges Kvb ZvwiL Dnv KvhKi nBe mB
welq AewnZ Kwieb, Ges D ewi eivei BIN Bmy Kwieb ;
(2) Kvb ewK AvMvg bvwUk Ges bvbxi myhvM c`vb bv Kwiqv evaZvg~jKfve wbeb Kiv
hvBe bv|
40
14. wbewZ ewMYi evaevaKZv|(1) Kvb wbewZ ew Ggb RvqMvq Zvnvi iwRkb mb`c c`kb Kwieb hvnvZ Dnv
mnR `wMvPi nq(K) evsjv`ki h cavb Kvhvjqi vb D ewi Avw_K Kvhg cwiPvwjZ nq, mB
vb D ewi g~j g~j mshvRb Ki wbeb mb`c; Ges
(L) evsjv`k AewZ Abvb vbmg~n hB vbmg~n nBZ D ew Zvnvi Avw_K Kvhg
cwiPvjbv Kib mB mKj vbmg~ni iZc~Y RvqMvq Kwgkbvi KZK BmyKZ mb` ci
mZvwqZ Kwc c`kbi eev Kwieb|
(2) h AbvevwmK ewi Avw_K Kvhg cwiPvjbvi wbwg evsjv`k wbw` Kvb vb bvB,
Ze wZwb KihvM mieivn c`vb Kib, Zvnvi Dc-aviv (1) chvR nBe bv|
(3) Kvb wbewZ ew wbgewYZ welq cwieZb Kivi 15 (cbi) wèmi ga KwgkbviK
Z`&welq wjwLZfve AewnZ Kwieb (K) (eemvqi bvg A_ev Ab Kvb evwYwRK bvg mn) D ewi bvg cwieZb;
(L) D ewi wVKvbv ev Ab Kvb hvMvhvMi Z_vw` cwieZb;
(M) evsjv`k AewZ GK ev GKvwaK vb, hB vbmg~n nBZ D ew Zvnvi Avw_K
Kvhg cwiPvjbv Kib Dnvi cwieZb;
(N) D ewi evsK wnmvei Kvb Z_i cwieZb;
(O) D ew KZK cwiPvwjZ GK ev GKvwaK Avw_K Kvhgi cKwZ cwieZb; A_ev
(P) evW KZK wbavwiZ Ab hKvb Z_|
15. wbeb evwZj|h ew GLb Avi KihvM mieivn c`vb Ki bv

(1) Kvb wbewZ ew KihvM mieivn c`vb Kiv nBZ weiZ nBj wZwb Dic Kvhg
nBZ weiZ nIqvi 15 (cbi) wèmi ga wbeb evwZji Dk evW KZK wbavwiZ cv
I cwZ Abyhvqx Ave`b Kwieb|
41
wbeb mxgviLvi wbg AevbKvix ew

(2) Kvb wbewZ ew whwb Avi wbebi Rb eva bnb wK KihvM mieivn c`vb AevnZ
ivwLqvQb wZwb Kwgkbvii wbKU Zvnvi wbeb evwZji wbwg Ave`b KwiZ cvwieb|
Ave`bg evwZjKiY
(3) hw` wbeb evwZji Rb Ave`bKvix ewi wbebi cqvRbxqZv bv _vK Zvnv nBj
Kwgkbvi bvwUk c`vbc~eK D ewi wbeb evwZj Kwieb|
(4) Kwgkbvi ^Qv wbebi Dk Ave`bKvix ewK h w`b nBZ Zvnvi wbeb i
nBqvQ ZLb nBZ Ab~b GK ermii Rb wbewZ ivwLZ cvwieb hw` bv D ew Zvnvi
mKj Avw_K Kvhg BZvga e Kwiqv `q|
evaZvg~jK evwZjKiY
(5) Kvb wbewZ ew whwb Avi wbewZ _vwKZ eva bnb, Kwgkbvi, bvwUk c`vb c~eK,
Zvnvi wbeb evwZj KwiZ cvwieb (K) D ew Zvnvi eemvqi iKWc h_vh_ fve msiY bv Kib ;
(L) D ew wbqwgZ Ges h_vh_ g~j mshvRb Ki `vwLjc ck KwiZ e_ nb ;
(M) D ew AvBb mn Abvb Ki AvBbi Aaxb `vwqZvejx cvjb bv Kib Ges GB
gg wekvm Kivi h_ KviY iwnqvQ h, D ew iKWc h_vh_fve msiY A_ev
wbqwgZ Ges h_vh_ g~j mshvRb Ki `vwLjc ck Kwieb bv; A_ev
(N) D ew wg_v A_ev wevwKi Z_ mieivni gvag wbeb jvf KwiqvQb|
(6) hw` Kvb ew Avw_K Kvhg cwiPvjbv bv Kib Ges D ew wbeb evwZji wbwg
Ave`b bv Kib, Zvnv nBj Kwgkbvi KviY `kvbv bvwUk Rvix I bvbxi myhvM c`vbc~eK
D ewi wbeb evwZj Kwieb|
evwZjKiYi wewawbla
(7) mw Dbqb h_ D`vM mswk f~wg Ges febi mKj Aski c`q g~j
mshvRb Ki m~Yic cwikva Kwievi c~e mw Dbqb h_ D`vMi wbeb evwZj Kiv
hvBe bv |
42
UvbIfvi Kii wbwg ZvwjKvfyKiY

(8) Kvb ew hvnvi wbeb evwZj nBqv wMqvQ ZvnvK Kwgkbvi GKRb UvbIfvi Ki`vZv
wnmve ZvwjKvfy Kwieb hw` D ewi aviv 17 Gi Aaxb ZvwjKvfy nIqvi evaevaKZv
_vK Ges GB D ZvwjKvfyKiY wbeb evwZji AeewnZ ci KvhKi nBe|
KvhKvwiZvi ZvwiL
(9) wbeb evwZji bvwUk h w`bi DjL _vwKe mB w`b Aemvbi w`b nBZ D ewi
wbeb evwZj Av`k KvhKi nBe|
(10) Dcaviv (7) G ewYZ ZvwjKvfywKiY Dcaviv (8) G ewYZ mgq AwZv nBevi mv_
mv_ KvhKi nBe|
wbeb evwZj nIqv ewi evaevaKZv
(11) h ewi wbeb evwZj Kiv nBqvQ wZwb(K) AbwZwej^ GKRb wbewZ ew wnmve wg_v cwiPq Ìqv nBZ weiZ _vwKeb ;
(L) AbwZwej^ (Ki Pvjvbc, mgw^Z Ki Pvjvbc Ges Drm Ki KZb cZqbc,
ikx`, wWU bvU Ges WweU bvUmn wK Dnvi ga mxgve bn) hveZxq `wjjvw` hvnv
ZvnvK wbewZ ew ewjqv mbv Ki Dnv eenvi A_ev Bmy Kiv nBZ weiZ _vwKeb ;
Ges
(M) D ewi wbeb evwZji w`b nBZ 30 (wk) w`bi ga(A) Kwgkbvii wbKU D ewi g~j mshvRb Ki wbeb mb`c Ges Dnvi h
Kvb cZvwqZ Abywjwc diZ c`vb Kwieb; Ges
(Av) P~ov g~j mshvRb Ki `vwLjc ck Kwieb Ges hveZxq Kivw` I hw`
eKqv cvIbv _vwKj, Dnv cwikva Kwieb|
UxKvt wbeb evwZji mgq P~ov g~j mshvRb Ki `vwLjc D ew aviv 72 -Gi Aaxb nwZ
mKj mì welq ewKvix mg^q c`vb KwiZ eva _vwKeb hw` D ew nwZ m` ARbi
Dci cwikvwaZ DcKiY Ki nvmKvix mg^q mvab Kwiqv _vKb|
16. wbewZ eweMi ZvwjKv|(1) evW GB AvBbi Aaxb wbewZ mKj eweMi GKwU wbfyj Ges nvjbvMv` wbeb ewn
(Register) msiY Kwie, hvnvZ wbgewYZ welqmg~n DjwLZ _vwKe 43
(K) wbewZ ewi bvg Ges wVKvbv;

(L) eemvwqK bvg ev bvgmg~n, hw` _vK, hvnvi gvag D wbewZ ew Zvnvi Avw_K
Kvhg cwiPvjbv Ki;
(M) D ewi BIN;
(N) hw` D ew Zvnvi wefvM ev kvLvi Rb c_Kfve wbewZ nBqv _vK, Ze D
cZK kvLv ev wefvMi eemvwqK bvg, wVKvbv Ges BIN; Ges
(O) h ZvwiL wbeb KvhKi nBqvQ mB ZvwiL|
(2) evW GB AvBbi Aaxb wbewZ ewMYi ZvwjKv cKvk Kwie (K) BjKUwbK cwZZt RvZxq ivR^ evW Gi Iqe mvBU; Ges
(L) nvW Kwc (Hard copy)- i gvag t g~j mshvRb Ki ìi (Department) wewfb
Kvhvjq|
(3) Kwgkbvi GB AvBbi Aaxb wbewZ eweMi GKwU c~Yv HwZnvwmK iKW msiY
Kwieb, hvnv GZ`&welq Abyivai cwicwZ, RbmvaviY eenvi KwiZ cvwieb|
(4) hw` Kvb ewi bvg cKvwkZ ZvwjKvq bv _vK Ze mB ew GB AvBbi Aaxb wbewZ
AvQb gg wekvm Kiv GKRb wbewZ ev AwbewZ ewi c hywmZ nBe bv|
(5) hw` Kvb ewi bvg cKvwkZ wbewZ ZvwjKvq _vK Ze mB ew GB AvBbi Aaxb
wbewZ AvQb- GB gg wekvm Kiv hywmZ nBe|
17. UvbIfvi Ki`vZvMYi ZvwjKvfyw |ZvwjKvfy nIqvi evaevaKZv

(1) GB AvBbi AvIZvq g~j mshvRb Kii Aaxb wbewZ bnb ev wbebi cqvRbxqZv
bvB Ggb Kvb ew hw` evsjv`k Avw_K Kvhg cwiPvjbv Kib Ges hw` wZwb h Kvb
gvwmK gqv` cieZx 12 (evi) gvmi ga ZvwjKvfywi mxgv AwZg Kib Ze D
ewK hB gvwmK gqv` kl D 12 (evi) gvm mgv nBe Dnvi cieZx 30 (wk) w`bi
ga UvbIfvi Ki`vZv wnmve ZvwjKvfywi Rb Ave`b KwiZ nBe|
(2) hw` Kvb ewi 12 (evi) gvm mgqKvji Avw_K Kvhgi ^vfvweK cwqvi gvag
mieivnKZ A_ev mieivnZei g~j 24 (Pwek) j UvKv ev Dnvi AwaK nq, Zvnv nBj D
ewi Dcaviv (1) chvR nBe|
44
(3) GB avivi Dk c~iYK Kvb ewi wbgewYZ A_bwZK Kvhg ZvwjKvfywi mxgv
wbaviY gvU g~j wbicYi chvR nBe bv(K) hw` Kvb ew wbewZ nb Ges Zvnvi mieivn Kigy nq;
(L) D ewi g~jab mì weq g~j;
(M) h mKj mieivni g~j aygv Kvb Pjgvb Avw_K Kvhg mswk- eemv ev Dnvi Ask
wekl weqi djîc D~Z; A_ev
(N) mB mKj mieivni g~j hvnv aygv Kvb Avw_K Kvhgi cwiPvjbv vqxfve e Kivi
djîc D~Z|
ZvwjKvfywi Ave`b
(4) Kvb ewi UvbIfvi Kii AvIZvq ZvwjKvfy nIqvi cqvRbxqZv _vwKj evW KZK
GZ`yk RvixKZ wewagvjv Abyhvqx D ewi wbKU nBZ Ave`b cvwi 30 (wk) wèmi
ga Kwgkbvi D ewK ZvwjKvfyKiZ: UvbIfvi Ki c`vbi j BIN c`vb Kwiqv
ZvnvK AewnZ Kwieb hw` bv D ewi cKZc ZvwjKvfyw ev wbebi cqvRbxqZv bv
_vK|
ZvwjKvfyw KvhKi nBevi ZvwiL
(5) h -gvwmK gqv` ZvwjKvfy Kiv nq A_ev ZvwjKvfywi evaevaKZv D~Z nq Zvnvi
cieZx -gvwmK gqvì c_g wèm ZvwjKvfyw KvhKi nBe|
ZvwjKvfyw evwZjKiY
(6) h Kvb ZvwjKvfy ew Zvnvi ZvwjKvfyw evwZjKiYi Rb Kwgkbvii wbKU Ave`b
KwiZ cvwieb(K) hw` D ew evsjv`k Zvnvi Avw_K Kvhg e Kib t mB D Kvhg e
nBevi ZvwiL ev Dnvi c~e ;
(L) hw` Kvb ewi A_bwZK Kvhg ci ci wZbwU -gvwmK Ki gqv` UvbIfvi Ki
mxgvi wbg _vK t mB ZZxq -gvwmK gqvì cieZx 30 (wk) w`b AwZevwnZ nBevi
c~e |
(7) wewa viv wbavwiZ cwZZ Kvb ew ZvwjKvfyw evwZji Rb Kwgkbvii wbKU Ave`b
Kwieb Ges hw` Ave`bKvixi ZvwjKvfyw evwZji wbwg Ave`b Kivi cqvRbxqZv _vK,
45
Zvnv nBj Kwgkbvi Ave`b cvwi 30 (wk) w`bi ga evwZjKiYi wmv Ges Dnv
KvhKi nIqvi ZvwiL bvwUki gvag D ewK AewnZ Kwieb|
(8) ZvwjKvfyw evwZjKiY KvhKi nBe (K) hB Dcaviv 6(K) chvR nBe t hB wèm Kvhg e nBe mB wèmi
Aemvb;
(L) hB Dcaviv 6(L) chvR nBe t hB gvwmK Ki gqv` Ave`b Kiv nBe
mB gqv` kl nBevi ZvwiL nBZ |
(9) g~j mshvRb Kii AvIZvq wbewZ nBevi Ave`b cwU ZvwjKvfyw evwZji Ave`b
wnmveI weewPZ nBe Ges Kwgkbvi KZK hB ZvwiL g~j mshvRb Ki wbeb c Rvix Kiv
nBe mB ZvwiLi AeewnZ c~eeZx wèm UvbIfvi Ki ZvwjKvfywKiY evwZj ewjqv MY
nBe|
ZvwjKvfywKiY A_ev ZvwjKvfyw evwZjKiY Kwgkbvii gZv
(10) Kvb cKvi Ave`b Kiv nDK ev bv nDK, Kwgkbvi(K) Kvb ewK ZvwjKvfy KwiZ cvwieb ; A_ev
(L) Kvb ewi UvbIfvi Ki ZvwjKvfyw evwZj KwiZ cvwieb, Dnvi ga hvnvB chvR
nDK bv Kb hw` D ewi ZvwjKvfy nBevi cqvRb _vK A_ev ZvwjKvfyw evwZj
Kwievi Aev D~Z nBqvQ, mB Kwgkbvi GBic eev MnY Kwieb|
cwieZbi wew
(11) hw` aviv 14 Gi Dcaviv (3) G ewYZ hKvb cwiwwZi De NU, Zvnv nBj Kvb
ZvwjKvfy ew cwieZb msv welqwU KwgkbviK wjwLZfve AewnZ Kwieb |
AbywgZ ZvwjKvfywKiY
(12) Kvb ewi ZvwjKvfywi cqvRbxqZv _vKv mI hw` ZvwjKvfy bv nb mB hB
gvwmK gqv` D ewi ZvwjKvfy nBevi Rb Ave`b Kwievi cqvRbxqZv wQj,
ZrcieZx gvwmK gqvì c_g w`b nBZ D ewK ZvwjKvfy ewjqv MY Kiv nBe, hw`
Ggb bv nq h(K) GB aviv Abyhvqx `vwLjKZ Kvb ìLv cwqvKiY Kwgkbvi e_ nBqvQb ; A_ev
46
(L) GB avivi weavbgZ ZvwjKvfywi Rb wjwLZ bvwUk c`vb Kwiqv cieZx Kvb w`b wbaviY
Kib|
Aavq- 3
g~j mshvRb Ki Avivc
18. g~j mshvRb Ki Avivc|g~j mshvRb Ki Avivc
(1) g~j mshvRb Ki AvivwcZ Ges c`q nBe(K) KihvM mieivni Dci; Ges
(L) KihvM Avg`vwbi Dci|
c`q g~j mshvRb Kii cwigvY
(2) c`q g~j mshvRb Kii cwigvY wbicY Kiv nBe KihvM mieivn ev KihvM Avg`vwb
g~ji mwnZ g~j mshvRb Kinvi Y Kwiqv |
D`vniYt hw` g~j Uvt 100 nq Ges g~j mshvRb Kinvi 15% nq, Ze c`q g~j mshvRb Kii cwigvY
nBe 100 x 15% = 15 (cbi) UvKv|
g~j mshvRb Kinvi

(3) KihvM mieivn ev Avg`vwbi g~j mshvRb Ki nvi nBe(K) hw` mieivn ev Avg`vwb k~bnvi wewk nq, Ze k~b kZvsk ;
(L) Abvb , 15 (cbi) kZvsk |
Ki nvii cwieZb
(4) hB g~j mshvRb Kinvi cwieZb nq, mB wbgewYZ nvi chvR nBe(K) cY Avg`vwbi t aviv 24 Gi Aaxb g~j mshvRb Ki hLb c`q nq, mB mgq
chvR nvi; A_ev
(L) cY, mev ev vei mw mieivni t mieivni mgq chvR nvi |
19. g~j mshvRb Ki cwikva eva ew|(1) aviv 18 Gi Aaxb AvivwcZ g~j mshvRb Ki cwikva eva ew (K) g~j mshvRb Ki AvivchvM Avg`vwbi t Avg`vwbKviK;
47
UxKvt KihvM Avg`vwb aviv 2-G msvwqZ| Avg`vwbKviK wbewZ ew bv nBjI g~j mshvRb Ki
cwikva `vqe |
(L) evsjv`k KihvM mieivn c`vbi t mieivnKvix ;

UxKvt KihvM mieivn aviv 30 Gi Aaxb msvwqZ| evsjv`k c` Kvb mieivn aygv mB
KihvM nBe hw` mieivnKvix wbewZ ew nq|
(M) Avg`vwbKZ mevi KihvM mieivni t mieivn MnxZv|

UxKvt Avg`vwbKZ mev nBZQ mBic mev hvnv wbewZ ewi wbKU mieivn Kiv nq Ges h mieivn
evsjv`k c` nq bv t aviv 2| mxwgZ , Avg`vwbKZ mevi mieivn nBj KihvM mieivn t aviv
30(2)| Avg`vwbKZ mevi Dci g~j mshvRb Ki mieivn MnxZvi wbKU nBZ Av`vq Kiv nq t aviv
19(1)(M)| Avg`vwbKZ mev msv AwZwi weavbmg~n aviv 52 G weaZ iwnqvQ|
(2) Dcaviv (1) G Dwj-wLZ ew eZxZ Ab Kvb ewi wbKU nBZ g~j mshvRb Ki
Av`vq Kiv evavM nBe bv hw` D ew GB AvBbi Ab Kvb weavbi Aaxb c_Kfve
A_ev GKK wKsev h_fve g~j mshvRb Ki cwikva `vqe nq|
(3) wbewZ ewi c wbjvgKvix KZK cY weqi g~j mshvRb Ki Av`vq ev
cwikvai wbwg evW wewa cYqb KwiZ cvwie|
D`vniYt evW GB gg wewa-cYqb KwiZ cvwie h, Kvb Pv evMvbi (Tea estate) c Pv wbjvgKvix ev
Pv weqKvix `vjvjMY D weqi Dci c`q g~j mshvRb Ki cwikva `vqx _vwKe|
20. k~bnvi|k~bnvi wewk mieivn

(1) Kvb mieivn k~bnvi wewk nBe, hw`(K) D mieivn GB AvBbi 6 Aavqi L M- Gi Aaxb A_ev Kvb Zdwmji Aaxb
k~bnvi wewk nq; A_ev
(L) D mieivn Ggb Kvb mieivn cvwi AwaKvi ev BQv wewk nq, hvnv k~bnvi wewk|
UxKvt hB Kvb mieivn k~bnvi wewk nq mB Dnv KvhZt iqvZi gvag AevnwZ cv nq|
Dnvi A_ GB h, k~bnvi wewk mieivni Kvb g~j mshvRb Ki _vwKe bv, KviY mieivni
DcKiYi Dci h Ki Dnv mieivnKvixi wbKU diZ Ìqv nq Ges mieivnwU ZLb Avi Ki wewk nq
bv| GBfve Kvb k~b nvi wewk mieivn g~j mshvRb Ki nBZ AevnwZ cv nq|
48
mgZv fKvix (Tie-breaker)

(2) GB Dcavivi AvIZvq Kvb mieivn hw` AevnwZ cv Ges k~bnvi wewk DfqB nq, Ze
mieivnwU AevnwZ cvwi cwieZ k~b nvi wewk nBe|
21. AevnwZ|AevnwZ cv mieivn

(1) Kvb mieivn AevnwZcv nBe, hw`(K) D mieivn GB AvBbi Zdwmji Aaxb AevnwZ cvwi Dk ZvwjKvfy nq; A_ev
(L) D mieivn AevnwZcv mieivn cvwi AwaKvi ev BQv wewk Kvb mieivn nq|
UxKvt hB Kvb mieivn AevnwZ cv nq Dnv iqvZ ewZiKB AevnwZ cv nq| Dnvi A_ GB h,
AevnwZ cv mieivn AvswkKfve Ki AvivwcZ, KviY mieivni DcKiYvwì Dci Ki AvivwcZ nq; wK
mieivnwU bn| hnZz cZvkv Kiv hvq h, GKRb mieivnKvix A-iqvZhvM DcKiY Ki Zvnvi
mieivni g~j Afy Kwiqv vbvi Kwie, mnZz AevnwZcv mieivni Dci g~j mshvRb Kii
GKwU AwewQb (hidden) `vqfvi _vwKqv hvq| Kvb AevnwZcv mieivn ZvB DcKiY KivivwcZ
mieivn| cvi, Kvb AevnwZcv Avg`vwb nBZQ GKwU A-KihvM Avg`vwb, hvnvi A_ Avg`vwbi
Dci Kvb g~j mshvRb Ki c`q nq bv t Dc-aviv (2)
AevnwZcv Avg`vwb
(2) Kvb Avg`vwb AevnwZcv nBe hw` Dnv GB AvBbi Kvb Zdwmji Aaxb AevnwZcv
ZvwjKvq Afy _vK|
UxKvt Kvb AevnwZcv Avg`vwb nBZQ A-KihvM Avg`vwb hvnvi A_ Avg`vwbi Dci Kvb g~j mshvRb
Ki cwikva KwiZ nq bv| AevnwZcv Avg`vwb nBj ZvB k~b nvi wewk Avg`vwbi mgZ~j| hvnvB nDK,
GBLvb DjL h, Avg`vwbKvj AevnwZcv Kvb cY cieZxKvj evsjv`k mieivni Dnv
AevnwZcv bvI nBZ cvi|
22. aygv AvBb viv wbavwiZ AevnwZ, Kinvi Ges Kiwfw|AevnwZ Ges Kinvi cwieZbi mxgveZv
(1) GB AvBb my Kvb weavb bv _vwKj(K) Kvb mieivn, mieivnmg~ni kYx, Avg`vwb, A_ev Avg`vwbmg~ni kYx g~j mshvRb
Ki nBZ AevnwZcv nBe bv, k~bnvi wewk nBe bv ev DPZi ev wbgZi nvi wewk
nBe bv; Ges
49
(L) Kvb ew ev eweM GB AvBbi Aaxb AvivwcZ g~j mshvRb Ki Gi AwaK c`vb
Kwie bv wKsev AvswkK ev mgy`q g~j mshvRb Ki cwikva nBZ AevnwZ cv nBe bv|
(2) Kvb ew wKsev miKvix ì, KZc A_ev KgPvix KZK c` cwZkwZ ev AxKvi
A_ev DcYxZ Kvb mgSvZv Dc-aviv (1) Gi weavb evwZj ev AMvn Kwie bv|
ewZgagx
(3) Dcaviv (1) Ges (2)-G ewYZ weavbvejx mI, cvKwZK `yhvM msv Riix eev
MnYmn msKUc~Y RvZxq iZc~Y cwiwwZ gvKvwejvi wbwg miKvi hBic cqvRb gb
Kwie mBic wekl Ki wbicY cwZ A_ev Ab Kvb cwZZ AevnwZ, k~bnvi A_ev
wbgnvi c`vb KiZt wewa cYqb KwiZ cvwie Ges Dic wewa GZ`welq f~Zvc
KvhKvixZv jvf KwiZ cvwie|
UxKvt weavbwUi Zvrch GB h, AevnwZ, Ki nvi Ges Ki wfw msv wewfb cvcU RvZxq msm` KZK
wbavwiZ nBe| Ze AevnwZ Ges Kinvi cwieZb msv wekl eev evevqbi j evWK miKvi
wwZvcK eev MnYi gZv c`vb KwiZ cvwie| Ze D AevnwZ A_ev Ki nvi cwieZb GB AvBb
A_ev Zdwmji Afy KiZt cieZx A_ wej Abygv`bcv bv nBj Dnv Avcbv Avcwb Zvgvw` nBqv
hvBe|
(4) evW, GZ`welq gx hB mgq Ges hBic wb`k c`vb Kwie mBic c~eeZx A_
AvBb nBZ Dcaviv (3) Gi Aaxb hZwj wewa cYxZ nBe Dnvi ZvwjKv m^wjZ GKwU
cwZe`b cZKwU wewai Kg mv`b Ges ivR^ cfve wbaviYc~eK wbgewYZ mycvwikmgZ
gxi wbKU ck Kwie(K) D wewamg~ni ga KvbwU (hw` _vK) GB AvBb A_ev GB AvBbi Zdwmj mshy
nBe;
(L) D wewamg~ni cwZwUi Dnv vqxfve ivwLqv Ìqv nBe, bv aygv Avqxfve
Pjgvb ivLv nBe, Ges hw` Avqxfve Pjgvb ivLv nq Ze KZw`b ch Pjgvb ivLv
nBe|
AvRvwZK Pzw gvZveK AevnwZ
(5) hB Kvb mieivn ev ewK evsjv`k miKvii mwnZ Ab Kvb miKvi ev mswk-
AvRvwZK msvi ga mvw`Z Pzw gvZveK AevnwZ c`vb Kiv nq(K) Avg`vwbi t Avg`vwbmg~nK AevnwZ c`vb Kwiqv; Ges
50
(L) mieivni t AevnwZ c`vb Kiv nBe aviv 101-Gi Aaxb diZ c`vb Kwiqv
Ges ^qs mieivnwUK AevnwZ c`vb bv Kwiqv wKsev Kvb AevnwZcv ewK c`
mieivn AevnwZ c`vb bv Kwiqv|
23. GB AvBb Ki AevnwZ msv Abvb AvBbK AMvn Kwie|(1) cPwjZ AvBbi Kvb weavb hvnv Ki cwikva nBZ miKvix mv mn Kvb ewK AevnwZ
c`vb Ki wKsev AevnwZ c`vb Ki ewjqv weewPZ nq Dnv GB AvBbi mwnZ hZUzKz cwigvY
AmwZc~Y nBe GB AvBb ceZbi ci, D AmwZi ZZUzKz evwZj ewjqv MY nBe|
(2) GB AvBb ceZbi ci cYqbKZ Ab Kvb AvBb viv GB AvBbi aviv 22 A_ev GB
avivi Dcaviv (1) Gi weavbvejxK AMvn Kiv hvBe bv hw` bv D AvBb GB AvBbi
mskvabx Avbqb Ki|
Aavq- 4
Avg`vwbi Dci g~j mshvRb Ki
24. Avg`vwbi Dci g~j mshvRb Ki cwikva Ges Av`vq|(1) Ki hvM Avg`vwbi Dci c`q g~j mshvRb Ki cwikva KwiZ nBe(K) hw` AvBbi Aaxb cY evsjv`ki Afi fvMi wbwg cek Ki A_ev
Lvjvm Kiv nq t mB mgq Ges mB vb Ges mB cwZZ, hb Dnv D AvBbi
Aaxb c`q ; Ges
(L) Abvb hB cY evsjv`k eenvii Rb Avg`vwb Kiv nq mB wèm hLb cYwU
AvBb Gi AvIZvq evsjv`ki Afi Avbqb Kiv nq, A_ev Lvjvm Kiv nq|
(2) KihvM Avg`vwbi Dci g~j mshvRb Ki cwikvai evaevaKZv GB avivi KvhKvwiZvi
dj DyZ nBe|
(3) Kwgkbvi(K) aviv 28-Gi Aaxb c`q AvMvg Ki mn cY Avg`vwbi Dci GB AvBbi Aaxb c`q
g~j mshvRb Ki Av`vq Kwieb; Ges
51
(L) Avg`vwbKvj Avg`vwbKviKi bvg Ges BIN (hw` _vK), Avg`vwbi wbwg Avg`vwb
NvlYv Ges Avg`vwb g~j wbicYi Dk cvmwK A_i cwigvY msv Z_ msMn
Kwieb; Ges
(M) WvKhvM Avg`vwbi Abyic c`c MnY Kwieb|
(4) wfbic Awfcvq bv _vwKj, g~j mshvRb Ki Av`vq Ges cwikva KvhKi Kivi j
evsjv`k Avg`vwbKZ cYi , hZUzKz cvmwK Ges hZUzKz ewZg, mskvab Ges
AwfhvRb cqvRbxq ZZUzKzmvc AvBbi weavbvejx Ggbfve chvR nBe hb
Avg`vwbi Dci c`q g~j mshvRb Ki nBZQ GKwU Avg`vwb |
(5) Dcaviv (4) Gi weavbvejxK mxwgZ bv Kwiqv - Kvgm& AvBbi Aaxb h Kvb cwigvY
e A_ev MvivwU `vex Kiv nBj g~j mshvRb Ki Avg`vwb wnmve cwiMwYZ nBe|
25. Avg`vwb g~j|wfbic Kvb wKQz DjL bv _vwKj, Kvb cYi Avg`vwb g~j nBe wbgewYZ cwigvYi mgw(K) AvBbi Aaxb Avivci Dk avhKZ cY g~ji cwigvY, Avg`vwbi Dci
c`q nDK ev bv nDK;
(L) evsjv`k cY Avbqbi hB cwigvY exgv I cwienb eq `dv (K) G Afy
nq bvB mB cwigvY eq; Ges
(M) cY Avg`vwbi Dci c`q, hw` _vK, (g~j mshvRb Ki Ges AvMvg AvqKi evZxZ)
Avg`vbx , m~iK , A_ev Abvb Ki, jfx, wd, A_ev ivR^ msv gvj|
26. cybt Avg`vwbKZ cYi g~j|hB ivwbKZ cY givgZ, bevqb, gvb DbxZKiYi ci cybt Avg`vwb Kiv nq mB
cY Avg`vwbi g~j nBe Dnvi givgZ, bevqb, A_ev gvb DbxZKiYi cwqvi gvag hZUzKz
g~j ewaZ nBqvQ ZZUzKz Ges cvmwK exgv, fvov RwbZ LiP, hZY ch cYi AvKwZ I
ewk D givgZ, bevqb, ev gvb DbxZKiY mI AcwiewZZ _vwKe|
52
27. evsjv`ki Afi fvMi wbwg h Avg`vwb AwfcZ bq |Kvb cYi Avg`vwb KihvM nBebv hw` Dnv evsjv`ki Afi fvMi wbwg AwfcZ
bv nBqv ivwbi Dk AwfcZ nq ev evsjv`ki Afi fvMi Dk Lvjvm ev Qvo
Kivbv bv nq|
28. Avg`vwbKvj AvMvg Ki cwikva |(1) Kvb wbewZ ev ZvwjKvfy ew, whwb KihvM cY Avg`vwb Kib wZwb AvMvg g~j
mshvRb Ki ev UvbIfvi Ki (hvnv GB AvBb AvMvg Ki wnmve DwjwLZ nBe) hvnv D
ew KZK c`q nBe, cwikva KwiZ eva _vwKeb (K) wbewZ ewi t
(A) Avg`vwbKZ cYi cieZx mieivni Dci; A_ev
(Av) Avg`vwbKZ cY eenvi ev Afy Kwiqv D ew KZK Ab h mieivn
c`vb Kiv nq Dnvi Dci; A_ev
(L) ZvwjKvfy ewi t D ew KZK h UvbIfvi Ki c`q nBe Dnvi Dci|
UxKvt Kvb mvaviY ew (Private persons) KZK
Avg`vwbi AvMvg Ki cwikva AvekK bn
(A_vr, hB Avg`vwbwU Avw_K Kvhgi cwqvq Kiv nq bvB)| GB aibi Avg`vwb weij Ges
cavbZt hB gYKvixMY wbRì mwnZ evsjv`k gvjc Avbqb Kib|
(2) AvMvg Ki c`q nBe(K) KihvM Avg`vwb g~ji 3 (wZb) kZvsk nvi; Ges
(L) mBic mgq I vb, Ges mBic cwZZ hBic KihvM Avg`vwbi Dci g~j
mshvRb Ki c`q nq|
Ki AvMvg cwikvai KviY mg^q
(3) Kvb wbewZ ew whwb GB avivi Aaxb AvMvg g~j mshvRb Ki cwikva KwiqvQb wZwb
AvMvg cwikvwaZ Kii mgcwigvY nvmKvix mg^q mvab KwiZ cvwieb|
(4) AvMvg Ki h Kigqv` cwikva Kiv nq mB Ki gqv` mswk- g~j mshvRb Ki
`vwLjc mg^q mvab KwiZ nBe|
UxKv 1 t AvMvg cwikvwaZ g~j mshvRb Ki wbewZ ew KZK
c`q Drcv` Kii (Output Tax)
AvMvg cwikva gv, Dnvi cwieZ bn| ZvB, h ew Dnv c~eB cwikva Kib, wZwb D cwigvY mg^q
MnYi AwaKvix nBeb| Avg`vwb cY h Kigqv` Avg`vwbi mgq AvMvg Ki cwikva Kiv nBqvQ mB
53
Kigqvì `vwLjci gvagB AvMvg Ki mg^qhvM nBe| hB Aavq (7) Gi Aaxb mg^qi
dj FYvZK Rii mw nq mB diZ c`vb msv mvaviY weavbvejx KvhKi nBe| AvMvg KiK
cieZx mieivni Drcv` Kii mwnZ mKhy Kivi Ges cieZx mieivni mgq c`q Drcv` Kii mwnZ
chvR A_ev diZ c`vbi gvag mg^q Kwievi Dk wejw^Z Kwievi cqvRb nBe bv| ZvB
g~j mshvRb Kii AvMvg cwikva Ki`vZvMYi Rb `vwLjc ckKiY Ges g~j mshvRb Ki msv
`vwqZ cwicvjbi DxcK wnmve KvR Ki|
UxKv 2t weij hLb ZvwjKvfy ewi wbKU AvMvg Ki Avivc Kiv nq, D Ki D ew KZK c`q
UvbIfvi Kii cwigvY jvNe Ki t aviv 91(2) è|
(5) m`n `~ixKiYv_, hnZz AvMvg Ki fwelZ Drcv` Ki ev UvbIfvi Kii AvMvg cwikva
mnZz D AvMvg Kii mg^q Kvb DcKiY Ki iqvZ bn Ges Aavq-7 Gi L MG ewYZ wewawbla I mxgveZvi Aaxb bn|
D`vniY 1 t Rvdi Zvnvi Avw_K Kvhgi ^vfvweK cwqvq Mvox Avg`vwb Ki| D Avw_K Kvhg
nBZQ gwnjvì Rb wdUbm& (Fitness) Ges weDwU v (Beauty SPA)| Avg`vwbKvj, RvdiK
AekB Mvoxi Dci 15% g~j mshvRb Ki I fwelZ Drcv` Kii cwieZ 3% AvMvg Ki cwikva
KwiZ nBe| D Mvoxi RvdiK DcKiY Ki iqvZ c`vb Kiv nBe bv KviY aviv 64(4)(K)-Gi
Aaxb D iqvZ A^xKvi Kiv nq| RvdiK 3% AvMvg Kii welq nvmKvix mg^q c`vb Kiv nBe, KviY
Dnv wQj v (SPA)- Z c` mieivni Dci c`q fwelZ Drcv` Kii AvMvg c`vb|
(6) h ew AvMvg Ki cwikva KwiqvQ Ges wbewZI bn A_ev UvbIfvi Kii wbwg
ZvwjKvfy I bn wZwb Kwgkbvii wbKU AvMvg c` Ki diZ c`vbi wbwg Ave`b KwiZ
cvwieb|
D`vniY 2t vbxq cwienb mev mieivn msv Avw_K Kvhg cwiPvjbvi cwqvq Kvmg GKwU AkxZvZc wbqwZ wgwbevm Avg`vwb Ki| Avg`vwbKvj, KvmgK wgwbevmi Dci 15% g~j mshvRb Ki
Ges fwelZ Kii cwieZ AvMvg g~j mshvRb Ki wnmve 3% c`vb KwiZ nBe| hvnv nDK, Kvmgi
mKj Avw_K Kvhg AevnwZcv (AfixY cwienb hLb wgwbevmi gvag Kiv nq ZLb Dnv
AevnwZcv _vK, hZY ch Dnv kxZvZc wbqwZ _vK bv : wZxq Zdwmj è)| Dnvi A_ GB h,
Kvmg wbewZ nBZ eva bn Ges ^Qv wbebi wbwg Ave`b KwiZ `vqe bn t aviv 9(3)(K) Ges
10(2)(K), GB KviY h wZwb aviv 17 Gi Aaxb ZvwjKvfywi mxgv AwZg Kib bv | KviY wZwb ay
AevnwZcv mieivn c`vb Ki, mvaviYfve Zvnvi UvbIfvi bv _vKvq UvbIfvi Ki cwikva KwiZ nq bv|
Dc-aviv (6) Abyhvqx Kvmg KZK wgwbevm Avg`vwbi Dci h AvMvg Ki c` nBqvQ Dnv diZ cvBeb|
54
Aavq- 5
mieivni Dci g~j mshvRb Ki
L K- mvaviY
29. mieivn|mieivn A_
(1) cm Abyhvqx, GB AvBb mieivn kwU wbgewYZ hKvb GKwU A_ev Dfq A_ eeZ
nBe (K) Kvb mieivni welqe;
(L) hB Dcvq D welqe mieivn Kiv nq|
(2) hvnvi gvag mieivn c`vb Kiv nq mB Dcvq msv welq hLb DjL Kiv nq ZLb
mieivn ewjZ hKvb aibi mieivnK eySvBe|
UxKvt Dc-aviv (5) Ki h Kvb cYi weq Ges wjR c`vb DfqB cYi mieivn| Dfq cKvi
mieivni welqe Awfb (cY), wK h Dcvq Dnv mieivn c`vb Kiv nq Zvnvi wfbZv iwnqvQ (GK
mieivn Kvh msNwUZ nq weqi gvag Ab Dnv msNwUZ nq jxR c`vbi gvag)|
(3) A_ eZxZ, hKvb wRwbm hvnv mieivnhvM Dnv mieivni welqeZ cwiYZ nBZ
cvi|
UxKvt Dnvi gvag GB Awfcvqi cwZdjb NU h, g~j mshvRb Ki evsjv`k mKj fvMi GKwU
weZ ev evcKwfwK (Broad based) Ki|
mieivni DcwefvRb
(4) cZK cKvi mieivn hvnv c`vbhvM Dnv nBj (K) Kvb cY mieivn;
(L) Kvb vei mw mieivn;
(M) Kvb mev mieivn; A_ev
(N) Dchy mKj cKvii mwwjZ ic|
UxKv 1t wKQz weavb iwnqvQ hvnv mieivni wbw` wKQz DcwefvRbK DcRxe Kwiqv wqvkxj _vK|
D`vniYîct- cY mieivn, vei mw mieivn Ges mev mieivn welq Kivqbi vb msv
weavbvejx wfb| Avevi, wKQz wekl Kivqbi vb msv wewagvjv AvQ|
UxKv 2t wKQz weavbvejx Dchy kYxi DcwefvMK mywbw`fve AvjvKcvZ Ki| D`vniYîc, wKQz
weavbvejx mywbw`fve UwjhvMvhvM mieivn, hvnv GK aibi mev, Gi chvR|
55
UxKv 3t aviv 34 GB gg evLv c`vb Ki h, wKfve `dv (N) G ewYZ mieivnmg~nK GB AvBbi Dk
c~iYK weePbv KwiZ nBe|
cY mieivn
(5) cY mieivn A_ (K) cYi weq, wewbgq A_ev gvwjK wnmve Ab Kvb fve cY nvi Kivi AwaKvi
nvi; Dnvi ga nvqvi cviPR Pzwi gvag mvw`Z weqI Afy nBe; A_ev
(L) wjR, fvov A_ev Ab Kvbfve cY eenvii AwaKvi c`vb, dvBbv wjRi AvIZvq
cY mieivnI Dnvi Af
y nBe|
UxKv t cY kwU aviv (2) Gi Aaxb mvwqZ Ges Dnv khvM ewMZ mwi ga mxwgZ|
vei mw mieivn
(6) wbgewYZ mieivnmg~n vei mw mieivni ga Af
y (K) f~wgi Dci Kvb AwaKvi ev ^v_;
(L) f~wgi Dci Kvb AwaKvi ev ^v_ c`vbi Avnvb m^wjZ ewMZ AwaKvi ;
(M) Avevmb mieivnmn f~wgZ emevmi wbwg jvBm A_ev f~wg mwKZ cqvMhvM
Kvb PzwwfwK AwaKvi; A_ev
(N) Dci ewYZ hKvb welq ARbi wbwg AwaKvi ev BQv (Option)|
UxKv t GB Afwy KiY msv msv g~j mshvRb Ki AvBb Gi Dk c~iYK vei mw
mieivni welqwUK weZ I Ki|
D`vniY t nvUj Avevmb GKaibi PzwwfwK AwaKvi hvnv g~j mshvRb Kii Dk c~iYK vei
mwi mieivn eySvBe, mev mieivn eySvBe bv| Abyicfve Kvb evsjv`kx nvUj KZK we`kx Kvb
Uzi AcviUiK eK eywKs c`vb f~wgZ cqvMhvM ev f~wg msv GKwU PzwwfwK AwaKvii mieivn
Ges Dic mieivn vei mw mieivn ewjqv weewPZ nBe| f~wg qi myhvM c`vb Kiv `dv (N) Gi
AvIZvq vei mwi mieivn|
(7) hB Kvb mw Dbqbi h_ D`vM KZK febi AvswkK ev m~Y `Lj D h_

D`vMi Askx`vi f~wg gvwjKK nvi Kiv nq, mB `Lj nvi nviKZ
f~wg Ges febi Aski mgy`q ^v_mn Dnv GKwU vei mwi weqic MY nBe|
UxKv t mieivni g~j mwi bvh evRvi g~j viv wbiwcZ nBe (AvevwmK febi 50 kZvsk g~j
nvm Ki) t aviv 32(6), 7 Ges 8 è)|
56
mev mieivn
(8) mev mieivn A_ Ggb mieivn hvnv cY, A_ A_ev vei mwi mieivn bn, Dnvi
ga wbgewYZ welqmg~n Af
y , wK Dnvi ga mxwgZ bn(K) AwaKvi c`vb, nvi, mgvw A_ev Kvb AwaKvi mgcY;
(L) myweav, myhvM c`vb A_ev DcKvi cvw NUvbv;
(M) Kvb Kvhg, Kvb Aev A_ev Kvb Kvhg MnY Kiv nBZ weiZ _vKvi j A_ev
mn Kivi Rb Pzw; Ges
(N) jvBm, cviwgU, mb`c, wekl myweav, AbygwZc A_ev Abyic AwaKvi RvixKiY,
nvi A_ev mgcY|
30. KihvM mieivn|evsjv`k mieivn c`vb

(1) AevnwZcv mieivn ewZiK, Kvb mieivn KihvM mieivn nBe hw` Dnv c`vb Kiv
nq(K) evsjv`k;
(L) Kvb wbewZ ew KZK; Ges
(M) Kvb Avw_K Kvhgi ^vfvweK cwqvq|
Avg`vwbKZ mev
(2) Avg`vwbKZ mev mieivn KihvM mieivn nBe hw`(K) mieivn MnxZv GKRb wbewZ ew nb Ges wZwb Avw_K Kvhgi ^vfvweK cwqvq
mev ARb Kib; Ges
(L) Kvb wbewZ ew KZK Avw_K Kvhgi ^vfvweK cwqvq ewYZ mev evsjv`k
mieivn Kiv nBZ (A) Dnv k~bnvi wewk bv nBqv Ab Kvb nvi KihvM nBZ; Ges
(Av) mieivn MnxZv mieivni Dci AvivwcZ mgy`q g~j mshvRb Ki iqvZ
MnYi AwaKvix bv nBZ|
UxKvt Avgv`vwbKZ mev nBZQ Kvb wbewZ ewi wbKU mieivnKZ mev, hvnvi mieivn evsjv`k
c`vb Kiv nq bv t aviv 2| Avg`vwbKZ mevi g~j mshvRb Ki mieivn MnxZvi wbKU nBZ Av`vq
57
Kiv nq (Reverse rule) t aviv 19(1)(M)| Avg`vwbKZ mev msv AwZwi weavbvejx aviv 52-G
weaZ iwnqvQ|
xKiY
(3) Kvb mieivn KihvM nBe wK nBe bv Dnv Dc-aviv (1) A_ev (2)- Gi, chvR ,
gvb` cqvM Kwiqv mieivnKvj weivRgvb kZi Dci wfw Kwiqv wbavwiZ nBe|
31. mieivni Dci hLb g~j mshvRb Ki c`q nBe|g~jbxwZ

(1) Kvb KihvM mieivni Dci AvivwcZ g~j mshvRb Ki wbgewYZ NUbvmg~ni ga hvnv
c~e NU ZLb c`q nBe(K) mieivni mgq;
(L) mieivni wbwg mieivnKvix KZK hLb Pvjvbc Bmy Kiv nq; A_ev
(M) hLb mieivni wbwg cYi hKvb Ask cwikva Kiv nq|
UxKv t hwÌ mieivni m m Ki `vwqZvi welqwU my nq, Ze Ki gqvì `vwLjc ck bv Kiv
ch cKZc Kvb Ki cwikva Kiv nqbv- aviv 57|
chve A_ev AvbywgK (periodic or progressive) mieivn

(2) hB chve A_ev AvbywgK mieivn c`vb c_K mieivni chvqg wnmve msNwUZ
nq mB Abyic cZK mieivni Dci AvivwcZ g~j mshvRb Ki wbgewYZ mgqi ga
hvnv c~e NU ZLb c`q nBe (K) hw` Dic cZKwU mieivni wbwg c_K Pvjvbc Bmy Kiv nq, mB hB
w`b chvR Pvjvbc Bmy Kiv nq;
(L) hBw`b D mievni wecixZ cvIbv A_i hKvb Aski cvw NU;
(M) hBw`b D mieivni wecixZ A_ cvIbv nq; A_ev
(N) hw` mB mgq c`q A_i cwivgvY mywbw` nq, AvbywgK ev chve A_ cwikva h
gqvì mwnZ mswk- mB gqvì c_g w`b|
UxKv-1 t hwÌ mieivni m m Ki `vwqZvi welqwU my nq, Ze Ki gqvì `vwLjc ck bv Kiv
ch cKZc Kvb Ki cwikva Kiv nqbv- aviv 57|
UxKv-2 t hB c`q A_i cwigvb vZ wK Dnv wbwZKiY Ges mZvqbi cqvRbxqZv iwnqvQ,
mB `dv (N) chvR nBe bv| D`vniYîc, wbgvYKvRi Pz Abyhvqx wbqwgZ AMMwZi wfwZ
58
c`q A_i cwigvY vZ nBjI cKZc wbgvYKvRi AMMwZ hvPvB Ges wbwZKiYi Dci A_
cwikvai `vq wbfi Ki| GB `dv (N) cvmwK nBe hw` hvPvBKiY Ges mZvqb `dv (K), (L) Ges
(M) G ewYZ NUbvmg~ni c~e NU|
mev Kvhgi weZiY

(3) mieivnKvix hw` miKvix mv ev cwZvb nq Ze weZiY bUIqvK Gi gvag cvwb, Mvm,
Zj, we`yr A_ev Zvckw mieivn hvnv AvbywgK ev chve nq- Dnvi Dci AvivwcZ g~j
mshvRb Ki h ZvwiL D mieivni Dci Pvjvbc Bmy Kiv nq Dnvi wZb cwKv gvm ci
c`q nBe|
32. mieivni g~j|evsjv`k c` KihvM mieivn

(1) evsjv`k c` Kvb KihvM mieivni g~j nBj D mieivni cY hvnv D cYi Ki
fMvski mgcwigvY A_ viv nvm cvq|
UxKv-1t cYi msvq Dc-aviv 5(3) my fve DjL Ki h, Kvb mieivni cYi wfZi g~j
mshvRb Ki Afy _vK|
UxKv-2t aviv 86 Abyhvqx wekl weavbi Af
y m~iK hy cYi wewai Aaxb GKwU wfbic
mieivn g~j ceZb Kiv hvBe|
D`vniYt Ki mnhvM Kvb KihvM mieivni Dci c`q cYi gvU cwigvY hw` 11,500 UvKv nq, hvnv
bM` c`vb Kiv nq, Ges chvR Ki nvi 15 kZvsk nq, Ze mieivni g~j nBe 11,500- (11,500 x
15/115) = 11,500-1,500 = UvKv 10,000|
Avg`vwbKZ mev
(2) Avg`vwbKZ mevi KihvM mieivni g~j nBe(K) mieivnKvix Ges mieivn MnxZv hw` mKhy ew nq, Ze mieivni bvh evRvi
g~j; A_ev
(L) Abvb , mieivni cY|
D`vniYt Kvb wbewZ ew we`kx mev mieivnKvixi wbKU nBZ mev ARb Kib hvnv evsjv`ki Af
i c` bn| mieivni cY UvKv 10,000| D mieivni g~j nBj UvKv 10,000| GB mieivnwU GKwU
KihvM mieivn (aviv 30), mB KviY GB g~j mshvRb Ki MnxZvi wbKU nBZ Av`vq (reverse
charged) Kiv nBe (aviv 19(1)(M))| AZGe mieivnKvixi c`q cYi ga g~j mshvRb Ki Afy
ewjqv MY nBe bv| G mieivn MnxZvi g~j mshvRb Ki `vq nBe 10,000 x 15% = 1500 UvKv|
59
A-KihvM mieivn
(3) Kvb mieivn hvnv KihvM mieivn bn Dnvi g~j nBZQ D mieivni cY|
cYwenxb mieivn
(4) m`n `~ixKiYv_, wfbic Kvb wKQz DjL bv _vwKj, cYwenxb mieivni g~j k~b
nBe|
D`vniY-1 t Kvb b~Zb cYi cPvii Dk GKRb cZ
KviK bgybv, ewkDi Ges Abvb cgvkbvj cY
c`vb Kib| hnZz GBmKj Kvb cY bvB, mnZz GBaibi cYi g~j k~b, hvnvi A_ GB aiYi
mieivni Kvb g~j mshvRb Ki chvR nBe bv|
D`vniY-2 t GKRb Kwd weZv Zvnvi c_g 1000 Zvi cZKK webvg~j GKwU gM c`vb Kwieb,
hB D c_g 1000 Zv GKwU b~Zb aibi Kwdi `yB KUv Kwd qi cgvYvw` D Kwd weZvi
wbKU ciY Kwieb| ZvMY D KUvi jej Ges q iwk` ciY Kwij webvg~j gM cv nBeb|
GB D 1000 gMi Dci g~j mshvRb Ki chvR nBebv, KviY GB mieivni g~j k~b |
gybvdvi Dk MwVZ bn Abygvw`Z GBic msvi wbKU `vb

(5) hB Kvb wbewZ ewi (`vZv) kZnxbfve Dcnvi wnmve c` cY, mev, vei
mw A_ev A_i wewbgq gybvdvi Dk MwVZ bn GBic Abygvw`Z msv (MnxZv) Zvrch
wenxb ^xKwZ ev cvw ^xKvi Ki, mB `vZv Ges MnxZv KZK mvw`Z GBic mieivni
g~j k~b ewjqv MY nBe|
mnhvMxi wbKU mieivn
(6) Dcaviv (8) G ewYZ weavb eZxZ Kvb wbewZ ew KZK Zvnvi mnhvMxi wbKU
mieivnKZ KihvM mieivni g~j nBe D mieivni bvh evRvi g~j, hvnv D g~ji Ki
fMvsk viv nvm cvq, hw`(K) D mieivn cYwenxb nq A_ev Dnvi cY bvh evRvi g~j Acv Kg nq; Ges
(L) D mnhvMx GBic mieivni wbwg D~Z mgy`q DcKiY Kii iqvZ MnYi
(Input Tax Credit) AwaKvix nBe bv |
60
mw Dbqb h_ D`vM KZK AvevwmK febi c_g weq

(7) Dcaviv (8) G ewYZ weavb eZxZ AvevwmK febi weq msv KihvM mieivni g~j
nBe Dic mieivni cYi cvk (50) kZvsk|
UxKv t hnZz mKj g~ji ga g~j mshvRb Ki Af~ iwnqvQ, mnZz Kvb mw Dbqb h_
D`vM Ki cieZx 10 (`k) j UvKv cvBZ PvBj DnvK (100% - (50% x 15%), A_vr 92.5% viv
fvM Kwiqv c`q megvU g~j wbicY KwiZ nBe| GBic wnmvei KviY weqg~j nBe UvKv
10,81,081.08 | mieivni g~j nBe GB weq g~ji 50%, A_vr 5,40,540.54 UvKv Ges c`q g~j
mshvRb Ki nBe mieivn g~ji 15% ev UvKv 81,081.08| GB weZv Ki c`vbi ci AwfcZ
10 j UvKv cvBe| GBic KvhKi Ki nvi (effective tax rate) nBe g~ji (10 j) 8.11% Ges
Ki fMvsk nBe 7.5% (81,081.08 K 1,081,081.08 viv fvM Kwiqv)| Bnv mvaviY Ki nvi A_vr
mieivni g~ji 15% Acv mvgvb ekx Ges 13.04% Ki fMvski mgvb (weq g~ji 15/115 Y)|
(8) Kvb mw Dbqb h_ D`vM KZK D D`vMi Askx`vi GKRb f~wg gvwjKK vei
mwi `Lj nvimn Kvb KihvM mieivn c`vb Kwij mB D mieivni g~j
nBe mieivni bvh evRvi g~ji 50 (cvk) kZvsk hB vei mw GKwU AvevwmK
feb|
UxKv t aviv 29(7) mw Dbqb h_ D`vM KZK f~wg gvwjKK `Lj nvi GKwU vei mwi
weq ewjqv MY Ki|
33. chve ev AvbywgK mieivn(periodic or progressive)|(1) cZK chve ev AvbywgK mieivni chve ev AvbywgK Ask weklK c_K mieivn
wnmve MY Kiv nq|
(2) hw` chve ev AvbywgK mieivni chve ev AvbywgK AskweklK ZvrwYKfve
wPwZ Kiv bv hvq, Ze D mieivnK c_K mieivni chvqg wnmve MY Kiv nBe hvnvi
cZKwU D mieivni AbycvZi mwnZ msMwZc~Y nBe I hvnvi mwnZ cYi cZK c_K
Ask mswk- |
(3) wbgewYZ mieivn chve ev AvbywgK mieivn nBe (K) wjR A_ev dvBbv wjRi gvagmn mw eenvii AwaKvi msv Abvb mieivn;
(L) wbgvY A_ev cKkjMZ Kvhg, feb wbgvY eo gvvq cyYMVb A_ev ewaZKiYi
KvR cZfve c` mieivn|
61
(4) wjR A_ev mw eenvii AwaKvi msv Abvb mieivni cwZwU Aski , jxR
A_ev mwi Dic eenvii AevnZ (ev gvMZ) mgqKvj mieivni mgq wnmve MY
nBe|
34. GKK Ges ewea mieivn|hB Kvb mieivn GKvwaK Dcv`vb jBqv MwVZ nq, mB wKfve GB AvBb
mieivni chvR nq Zvnv wbaviYi j wbgewYZ gvb` weePbv KwiZ nBe (K) cZKwU mieivnK mvaviYfve ^Z Ges ^vaxb wnmve MY Kiv nBe ;
(L) hB mieivn A_bwZK `wKvY nBZ GKK mieivni ewkc~Y DnvK Kwgfve
wefvRb Kiv hvBe bv ;
(M) mieivn MnxZvi wbKU GKK mieivn wKsev GKvwaK ^Z g~j mieivn c`vb Kiv nBqvQ
wK-bv Zvnv wbaviYi Dk jb`bwUi cqvRbxq ewkvejx wbwZ ev wi KwiZ nBe ;
(N) hw` GK ev GKvwaK Dcv`vb mg^q g~j mieivn MwVZ nq, Zvnv nBj Dnv GKK
mieivn nBe, mB Abvb Dcv`vbmg~nK (mnvqK ev cvmwK mieivnmg~n) g~j
mieivni Askwekl ewjqv MY KwiZ nBe ;
(O) Kvb mieivnK g~j mieivni mnvqK ev cvmwK wnmve MY KwiZ nBe hw` Dnv
MnxZvi wbKU ^qs g~j welq bv nBqv ei mieivnKZ g~j welqwU Dgic fvMi gvag
wnmve weewPZ nq|
L L - wekl mg~n
35. Kvb Avw_K Kvhg Pjgvb eemvq wnmve weq|(1) hB Kvb wbewZ ew KZK Aci Kvb wbewZ ewi wbKU Pjgvb eemvq wnme
Kvb Avw_K Kvhg weq msv jb`bi Ask wnmve evsjv`ki Afi mieivn
c`vb Kiv nq, mB (K) D mieivnK evsjv`ki Afi c` GKK mieivn wnmve MY nBe ; Ges
(L) D GKK mieivn GBic MY nBe hb Dnv Kvb mieivn bn|
(2) mieivnKvixi DcKiY Ki iqvZi AwaKvi wbaviYi j (K) nvii j AwRZ mevi DcKiY Ki -
62
(A) hw` mieivnKvix Abweafve aygv KihvM mieivn Kib t D mieivni

mwnZ mswk ewjqv MY nBe;
(Av) Abvb t aviv 66 Gi weavbgZ wbicY KwiZ nBe; Ges
(L) aviv 66 Gi wnmvei ga Pjgvb eemvq Gi g~j Afy nBe bv|
Pjgvb eemvq mieivni aviYv
(3) Kvb Avw_K Kvhg Pjgvb eemv wnmve wewZ nBe hw` (K) Kvb Avw_K Kvhgi AevnZ cwiPvjbvi wbwg hvnv cqvRb Zvnv cyivcywi h ewi
wbKU Avw_K Kvhg weq Kiv nBqvQ ZvnvK mieivn Kiv nq ; Ges
(L) Avw_K KvhgwU Pjgvb AvQ ev weqi ci Pjgvb _vwKe GBic Dk ev cwqvq
Zv Pjgvb eemvqwU ARb Kib|
(4) hw` Kvb Aw_K Kvhgi GKwU Ask c_Kfve cwiPvjbvi hvMZv mb nq, Zvnv nBj
D AskwU GKwU Avw_K Kvhg ic weewPZ nBe|
AbygwZ c`vb msv welq
(5) Kvb wbewZ ew (nviKvix) Pjgvb eemvq wnmve Kvb Avw_K Kvhg, D
Kvhg nBZ D~Z nviKvixi wbKU mieivni GB AvBbi Aaxb cvc Ges c`q
mgy`q Ki c~ev cwikva bv Kwiqv, nvi KwiZ cvwie bv|
(6) Dc-aviv (1)-Gi weavb mI, Kwgkbvi wbavwiZ kZmvc nvi gyi KwiZ
cvwieb, hw` nviKvix KZK D Avw_K Kvhg mieivni GB AvBbi Aaxb cvc
Ges c`q mgy`q Kii c~Yv cwikvai wbwg Zv Kvb Zdwmwj evsK nBZ GKwU wbtkZ
evsK MvivwU `vwLj Ki|
36. AwaKvi, cQ` Kivi gZv (Options) Ges fvDPvi (Voucher)|(1) hw` Kvb AwaKvi ev cQ` Kivi gZv cqvM Kiv nq, Ze D AwaKvi ev cQ` Kivi
gZvi cqvM NUvBqv h mieivn c`vb Kiv nq Dnvi cY D AwaKvi ev cQ` Kivi gZvi
cqvM NUvBqv h mieivn Kiv nq Dnvi AwZwi cYi, hw` _vK, ga mxgve _vwKe|
(2) Kvb mieivni mgy`q ev AvswkK A_ cwikvai wbwg h GKwU fvDPvi
(Voucher) MnY Kiv nq, mB Dnvi cY D mieivni A_ev fvDPvi MnY mwKZ
63
gZvi cqvM NUvBqv h mieivn Kiv nq Dnvi AwZwi cYi, hw` _vK, ga mxgve
_vwKe|
(3) hw` D fvDPvii mieivn Kvb KihvM mieivn bv nq Ze Dc-aviv (2) chvR nBe
bv|
37. AvMvg g~j cwikvwaZ UwjhvMvhvM èvw`|cqvM

(1) GB aviv cqvR nBe(K) Kvb UwjhvMvhvM mieivnKvix A_ev Kvb UwjhvMvhvM ga^ZfvMx KZK AvMvg
cwikvwaZ UwjhvMvhvM è mieivni ; Ges
(L) UwjhvMvhvM ga^ZfvMx KZK AvMvg cwikvwaZ UwjhvMvhvM èi mieivn
mwKZ mev mieivni ,
Ze GK UwjhvMvhvM mieivnKvix KZK Aci UwjhvMvhvM mieivnKvixi wbKU mieivni
Dnv chvR nBe bv|
UxKvt UwjhvMvhvM ga^ZfvMx, AvMvg g~j cwikvwaZ UwjhvMvhvM è Ges UwjhvMvhvM
mieivnKvix kvejx aviv 2 Gi AvIZvq msvwqZ |
ga^ZfvMxi cavb (Principal) wnmve KvR Kiv

(2) hB Kvb UwjhvMvhvM mieivnKvix Kvb AvMvg g~j cwikvwaZ UwjhvMvhvM è
g~j Qvo ev evv mnKvi UwjhvMvhvM ga^ZfvMxi wbKU mieivn Ki mB D
g~jQvo ev evvmn D mieivni cY wbicY Kiv nBe|
UxKvt Bnv fv KZK cwikvwaZ LyPiv g~ji Dci g~j mshvRb Ki c`vb UwjhvMvhvM mieivnKvixK
eva Ki (A_vr UwjhvMvhvM mieivnKvixi wbR^ g~j mshvRb Ges UwjhvMvhvM ga^Z fvMx, whwb
D UwjhvMvhvM èvw` weq Kib, Dfqi g~j mshvRbi Dci Ki Av`vq I cwikva KwiZ nBe)|
D`vniYt UjKv evsjv (TB) 12.5% g~jQvo ev evv mnKvi mycviUj (GKwU cwiekK)- Gi wbKU
gyVvdvbi Rb wiPvR KvW weq Ki| mycviUj Rvdimn AcvKZ z` cwiekKMYi wbKU 8%
g~jQvo ev evv c`vb Kwiqv D wiPvR KvW weq Ki| Rvdi MvnKMYi (gyVvdvb eenviKvix) wbKU
KvWmg~n Dnvì AwfwnZ g~j weq Ki| hLb TB 500 UvKvi AwfwnZ g~j wewk wiPvR KvW mycviUjGi wbKU UvKv 437.50-Gi wewbgq mieivn Ki, D mieivn KihvM mieivn nq Ges g~j mshvRb Ki
eve` UvKv 65.22 c`q nq (UvKv 500-Gi Ki fMvsk)| mycviUj Kvb UwjKwgDwbKkb mieivnKvix
64
bq, mB KviY GB Dcaviv mycviUji Dci chvR nBe bv, A_vr mycviUj Kvb cKvi g~j mshvRb
Ki c`vb Kwieb bv|
(3) hB Kvb UwjhvMvhvM ga^ZfvMx AvMvg g~j cwikvwaZ UwjhvMvhvM è q

Ki Ges cieZxZ weq Ki, mB (K) weqwUK Ggb fve MY Kiv nq hb Dnv Kvb mieivn bn; Ges
(L) ARbwUK Ggbfve MY Kiv nq hb Dnv Kvb ARb bn|
UxKvt hnZz, Dc-aviv (2) Abyhvqx, UwjhvMvhvM mieivnKvix g~j mshvRbi Dci g~j mshvRb Ki
cwikva KwiqvQ, mnZz ga^Z fvMx KZK
g~j mshvRbi Dci cybivq Ki Avivc Kiv AbywPZ nBe|
cZvkv Kiv hvq h, UwjhvMvhvM mieivnKvix GB welqwU weePbv Kwiqv ga^ZfvMxMYK, hvnviv AvMvg
g~j cwikvwaZ UwjhvMvhvM èvw` q Ges cieZxZ weq Ki, c` g~jQvo ev evvi cwigvY avh
Kwie|
D`vniYt Dc-aviv (2)-G c` D`vniYi avivevwnKZvq mycviUj KZK Kvb g~j mshvRb Ki c`q
nBe bv hLb Dnv UvKv 460-Gi wewbgq Rvdii wbKU cieZxZ weq Ki, Zgwbfve RvdiKI g~j
mshvRb Ki cwikva KwiZ nBe bv hLb m cieZxZ fvvi wbKU UvKv 500-Gi wewbgq weq Ki|
mycviUj KZK
g~j mshvRbi Dci (UvKv 460- UvKv 437.50 = UvKv 22.50) Ges Rvdi KZK
g~j
mshvRbi Dci (UvKv 500- UvKv 460 = UvKv 40) g~j mshvRb Ki KvhZt TB KZK
cwikva Kiv
nBqvQ t (Dcaviv (2)|
ga^ZfvMxi weZvi cwZwbwa wnmve KvR Kiv

(4) mskq `~ixKiYv_, hB Kvb UwjhvMvhvM mieivnKvix Z`xq cwZwbwa wnmve KvR
Ki GBic UwjhvMvhvM ga^ZfvMxi gvag AvMvg g~j cwikvwaZ UwjhvMvhvM è
mieivn Ki, m mieivni cY wbicY Kiv nq D ga^ZfvMxK c` Kwgkb wnmvei
ga MnY bv Kwiqv|
D`vniYt UjKv XvKv (TD) gywbi mn z` cwiekKMYi gvag fvvMYi wbKU, hvnviv ceb Kvj (air
time) cwiekbi cwZwbwa wnmve KvR Ki, gyVvdvbi Rb AwfwnZ g~j ceb Kvj (air time)
weq Ki| hLb TD UvKv 500-Gi AwfwnZ g~j ceb Kvj (air time) weq Ki (hvnv gywbi KZK
gyVvdvbi gvag cwiZ GKwU wjwLZ msevì gvag MvnKi GKvDU vbvi Kiv nq), ZLb
mieivnwU KihvM mieivn nq Ges UvKv 65.22 (UvKv 500- Gi Ki fMvsk)- g~j mshvRb Ki c`q nq|
(5) Kvb UwjhvMvhvM ga^ZfvMx, whwb UwjhvMvhvM mieivnKvix ev Ab Kvb

UwjhvMvhvM ga^ZfvMxi cwZwbwa wnmve KvR Kib, KZK mev mieivnK, AvMvg g~j
65
cwikvwaZ UwjhvMvhvM èi weZiY msv welq, Ggbfve MY Kiv nBe hb Dnv Kvb
mieivn bn|
UxKv-1 t GB aviv ga^ZfvMxMYi ga hvnviv UwjhvMvhvM è q Ki Ges cieZxZ weq Ki
Ges hvnviv cwZwbwa wnmve UwjhvMvhvM mieivnKvixi wbKU weZiY mev c`vb Ki Zvnvì cwZ
Kifvii wbicZv wbwZ Ki| Abvb ga^ZfvMxi bvq, cwZwbwa KZK
g~j mshvRb cwZwbwai n
wZxq evii bvq KivwqZ nBe bv| GB gg cZvkv Kiv hvq h, UwjhvMvhvM mieivnKvix GB welqwU
weePbv Kwiqv ga^ZfvMxMYK c` Kwgkbi cwigvY avh Kwie|
UxKv-2 t hw` ga^ZfvMx AvMvg g~j cwikvwaZ UwjhvMvhvM èi Zvi wbKU Kvb Kwgkb `vex Kib
(A_vr weZvi cwieZ ZvK agency mev c`vb Kib) Zvnv nBj g~j mshvRb Ki msv
mvaviY weavbvejx chvR nBe|
D`vniYt Dcaviv (4)-G c` D`vniYi avivevwnKZvq TD cebKvj (air time) weqi cwZwbwa
wnmve KvR Kwievi Rb mycviUjK Kwgkb c`vb Ki| MvnKi GKvDU cwZ 500 UvKv vbvii Rb
mycviUj 62.50 UvKv Kwgkb jvf Ki| mycviUj gywbii mwnZ GKwU mve GRx Pzw mv`b Ki Ges
cwZ 500 UvKv weqi wecixZ gywbiK 40 UvKv GRx wd c`vb Ki| mycviUj Ges gywbi cebKvj
(air time) weZiYi GRx mvwfm mieivni mgq Kvb KihvM mieivn c`vb Ki bvB, KviY
GB Dnviv Kvb mieivn c`vb Ki bvB ewjqv MY Kiv nBe| mycviUj KZK g~j mshvRbi Dci
g~j mshvRb Ki (62.50 - 40.00 = 22.50 UvKviKi fMvsk) Ges gywbi KZK g~j mshvRbi Dci g~j
mshvRb Ki (40.00 UvKvi Ki fMvsk) KvhZ TD KZK cwikva Kiv nqQ|
KwZcq nvmKvix mg^q

(6) Kvb UwjhvMvhvM mieivnKvix whwb AvMvg g~j cwikvwaZ UwjhvMvhvM è mieivn
Kib Ges GB avivq kZvejx gvZveK g~j mshvRb Ki cwikva Ki ZvnvK nvmKvix mg^q
mvabi AbygwZ c`vb Kiv nBe hw`(K) D èi AwfwnZ g~ji AvswkK ev mgy`q D UwjhvMvhvM mieivnKvix eZxZ
Ab Kvb ewi wbKU nBZ Kvb wKQz q eeZ nq;
(L) Ab ew(A) evsjv`k cwiPvwjZ Kvb Avw_K Kvhgi gvag mieivn c`vb Kib; A_ev
(Av) wbewZ nb; Ges
(M) UwjhvMvhvM mieivnKvix D mieivni welq Dic Ab ewK A_ c`vb Ki|
66
(7) nvmKvix mg^qi cwigvY nBZQ Dic Ab ewK c` A_i Ki fMvski mgvb
Ges hB Ki gqv` A_ c`vb Kiv nq mB Ki gqv` mg^q mvab KwiZ nBe|
D`vniYt eveyj Zvnvi gyVvdvb GKvDU UvKv 15,000 vbvi Ki Ges Zvnvi mieivnKvix D A_
vbviKvj g~j mshvRb Ki cwikva Ki| cieZxKvj, eveyj Zvnvi dvbi GKvDU Rgv A_i
(Credit) wKQz Ask eenvi Kwiqv we`yr wej cwikva Ki Ges Zvnvi mieivnKvix Zvnvi GKvDU nBZ
mswk- Ai A_ Dvjb Ki Ges we`yr Kvvbxi wbKU mgcwigvY bM` A_ c`vb Ki| D A_
c`vbKvj, eveyj KZK mieivnKvixK c` A_i Ki fMvski mgcwigvY mieivnKvixK nvmKvix mg^q
wnmve c`vb Kiv nq| GB eev wbwZ Ki h, Kvb Z Kivqb nq bvB| KviY eveyji c nBZ Zvnvi
mieivnKvix KZK c` A_ nBZQ eveyji wbKU mieivnKZ we`yZi cY|
cweavb
(8) Kvb ew whwb UwjhvMvhvM mev A_ev Abvb wRwbm ARbi wbwg, hvnvi Rb D
ewi Ki Pvjvbc avibi evaevaKZv bv _vwKj DcKiY Ki iqvZi AwaKvix nBZb,
AvMvg g~j cwikvwaZ UwjhvMvhvM è eenvi Kib- Zvnvi DcKiY Ki iqvZ MnYi
AwaKvi cgvYi wbwg weK cv DjL Kwiqv evW wewa cYqb KwiZ cvwie|
UxKvt GB KviY Dnvi cqvRbxqZv iwnqvQ h, UwjhvMvhvM A_ev Abvb mev ARbi wbwg h g~j
h ew KZK cwikva Kiv nq Dnv UwjhvMvhvM mieivn ga^ZfvMx KZK
cwikva nBZ, hvnvi
mieivn GB avivi Aaxb DcwZ nBqvQ|
38. jUvix, jvKx W, nvDwR, ivdj W Ges Abyic D`vM|(1) Kvb wbewZ ew jUvix, jvKx W, nvDwR, ivdj A_ev Abyic D`vM cwiPvjbv Kwij
(D`vM) D ew KZK wewZ wUKUi g~j (hfveB DwjwLZ nDK bv Kb) nBe
wUKUi `vg, hB wUKUi `vg A_ cY hvnv wUKU ARb AvMnx Ges D D`vM Rq
jvfi myhvM MnYKvix ew KZK c`q nBe|
(2) cwiekK A_ev cwZwbwaMYi wbKU g~jQvo ev evv mnhvM wexZ wUKUi Dnvi
g~j wbicY Kiv nBe D g~jQvo ev evv wnmve bv awiqv|
UxKvt GB avivi cwiekK A_ev cwZwbwaMYi mevK D`vMi cwiPvjbvKvix KZK
g~j mshvRbi Ask
wnmve MY Kiv nq, GB fve hb Zvnviv ^vaxb wVKv`vi bn, ei KgPvix gv|
67
39. KgPvix A_ev KgKZvK bM` A_i cwieZ èi gvag c` myweavi g~j|cY
(1) Kvb wbewZ ew (wbqvMKZv) Zvnvi Kvb KgPvix ev KgKZvK bM` A_i e`j èi
gvag c` myhvM-myweav wnmve h cY mieivn Kib Dnv wbqvMKZv KZK D cYi
ewMZ eenvi cqvM Kiv nBqvQ ewjqv MY nBe|
UxKvt djZt wbqvMKZv aviv 70-Gi Aaxb ewKvix mg^q cvc nBeb| wbqvMKZv KZK
AwRZ ev
Avg`vwbKZ cYi , D mg^q aygv `vexKZ DcKiY Ki iqvZ evwZj Kwie| wbqvMKZv KZK
cY
Drcv`bi , mg^qwU nBe cYwU mieivn bvh evRvi g~j Kivqbi mgvb|
mev Ges vei mw

(2) Kvb wbewZ ew KZK Zvnvi Kvb KgPvix A_ev KgKZvK cYwenxb ev bvh evRvi g~j
Acv Kg g~j mev ev vei mw mieivni g~j nBe D mieivni bvh evRvi
g~j|
40. wKwZ cYg~j cwikva mvc (Lay-By) weq|bMì wfwZ wnmve-wbKvk

(1) hB wKwZ cY g~j cwikva (Lay-By) Pzwi Aaxb cY mieivn Kiv nq,
mB (K) Kvb mieivni Dci chvR Drcv` Ki c`q nBe hLb Pzwi Aaxb mieivni
wbwg A_ cwikva Kiv nBe Ges cZK Ki gqv`, hLb A_ c`vb Kiv nq, Kii
cwigvY wbicY Kiv nBe|
(L) cZK Ki gqv` wbiwcZ Drcv` Kii cwigvY nBe D gqv` cwikvwaZ A_i
Ki fMvsk|
UxKvt Dnv aviv 31 Ges 57 Gi mwwjZ djvdjK cwieZb Ki|
D`vniYt mvwKiv UvKv 3450 (g~j mshvRb Ki eve` UvKv 450 mn) eq Kwiqv GKwU w_ wcm mvjIqvi
KvwgR q KwiZ Pvq| hnZz m m~Y UvKv GKevi c`vb KwiZ Amg_, ZvB wZwb 20k RyjvB UvKv
1,000 Rgv c`vb Ki Ges cieZxZ wZb avc UvKv c`vb Kit 14B AvM UvKv 1,000, 28k AvM
AviI UvKv 1,000 Ges 15B mî mekl UvKv 450| `vKvb`vi 15B mî ch A_vr mekl
wKw c`vb ch, cvkvKwU wbRi `Lj ivL| mieivni mgq nBZQ 15B mî hLb cvkvKwU
mvwKivi wbKU P~ovfve nvi Kiv nq (mieivni mgq Gi msv aviv 2-G c`)| mvaviYfve,
68
g~j mshvRb Ki 20k RyjvB c`q nq| hLb c_g wKw c`vb Kiv nq Ges Abygvb Kiv hvq hLb
`vKvbwU Rgv wnmve KZ UvKv c`vb Kiv nBqvQ Ges KZ UvKv cvIbv iwnqvQ- Dnv c`kb KiZt mvwKivi
eivei GKwU Pvjvbc Bmy KwiZ| hvnv nDK, GB avivi Aaxb g~j mshvRb Ki wbgewYZ Dcvq c`q
Ges wbicY Kiv nBe, h_v t UvKv 1,000 RyjvB gvm, UvKv 2,000 AvM gvm Ges UvKv 450 mî
gvm| myZivs RyjvB gvm 130.43 UvKv, AvM gvm 260.87 UvKv Ges mî gvm 58.70 UvKv g~j
mshvRb Ki c`q nBe (gvU g~j mshvRb Kii cwigvY 450 UvKv)|
Ki Pvjvbc
(2) wKwZ cY g~j cwikva msv Pzwi Aaxb h mieivnKvix mieivn c`vb Ki, evW
mB welq wekl Ki Pvjvbci cqvRbxqZv m^wjZ wb`kbv c`vb KwiZ cvwie Ges
DjL KwiZ cvwie h, cZKevi A_ cwikvai wecixZ c_K c_K Ki Pvjvbc Bmy
KwiZ nBe|
msv
(3) wKwZ cY g~j cwikva (Lay-By) Pzw A_ cY q-weq msv Kvb Pzw hvnvi
Aaxb(K) Rgv eve` A_ cwikvai ci AZt GKwU AwZwi evi A_ cwikvai gvag cYi
`vg c`q nBe ;
(L) cYi `Lj AcY Kiv nBe A_ cwikvai cieZx mgq; Ges
(M) cYi gvwjKvbv `Lj AcYi (delivery) gvag nvwiZ nBe|
41. evwZjKZ jb`b|(1) hw` Kvb mieivni jb`b evwZj nq Ges mieivnKvix c~e MnxZ cYi Askwekl
ivwLqv `q, D evwZjKiYi KviY aviv 67 Gi Aaxb c` ev cqvRbxq hKvb mg^q h
cY ivwLqv Ìqv nq Dnv wnmvei ga Avwbqv wbicY KwiZ nBe|
(2) hw` Kvb mieivni jb`b evwZj nq Ges D evwZji djkwZ wnmve mieivnKvix
hw` MnxZvi wbKU nBZ Kvb A_ Av`vq Ki, Zvnv nBj h Ki gqv` Zvnv Av`vq Kiv nq
mB Ki gqv` D Av`vqKZ A_ D mieivni cY wnmve MY Kiv nBe|
69
(3) mieivn c`vb bv Kiv evwZji djkwZZ nDK ev bv nDK Dcaviv (1) Ges (2) chvR
nBe Ges Dcavivmg~n mieivnKvix Ges MnxZv ewjZ D jb`bmg~n evwZj bv nBj hvnviv
mieivnKvix Ges mieivn MnxZv nBZb Zvnvw`MKB eySvBe|
UxKvt hwÌ jb`b evwZj GKwU mg^q NUbv (aviv 67 è), Z_vwc G weavbvejx mieivnKvixK nvmKvix
mg^qi gvag h g~j mshvRb Ki c~eB cwikva Kiv nBqvQ Zvnv cybivi Kiv nBZ wbe Ki hw`,
Ges ZZUzKz ch, hZLvwb , mieivnKvix MvnKi wbKU nBZ evwZjKZ mieivni welq h cwigvY
A_ MnY KwiqvQ ev ivwLqv w`qvQ|D`vniYîc, wKwZ cY g~j cwikvamvc (Lay-By) weq
m~Y nIqvi c~e evwZj nBqv wMqvQ Dnvi Dnv chvR nBZ cvi| Abyicfve, hB weq
Pzw A_ cwikvai ci mieivn c`vbi c~e evwZj nBjI D mieivnKvix D Rgvi AvswkK ev mgy`q
ivwLqv w`Z nK`vi nBjI h cwigvY A_ ivwLqv Ìqv nBqvQ Dnvi Ki fMvski cwigvYB nBj c`q
g~j mshvRb Ki|
D`vniYt mvwKivi D`vniYwUi wfbZv NUvBqv (aviv 40-Gi UxKv è)t AvM gvm c_gevi A_ cwikvai
ci mvwKiv Zvnvi BQvi cwieZb Ki Ges qwU evwZj Kivi wmv MnY Ki| weqwU evwZj nBqv Mj
`vKvbi mwnZ mvwKivi Pzw ej `vKvbx D `vgi 10% (Uvt 345) ivwLqv w`Z AwaKvix nq| Gfve,
mvwKiv diZ (Refund) eve` (UvKv 655) MnY Ki, Zvnvi cv_wgK Rgv eve` 1,000 UvKv Ges h UvKv
ivwLqv Ìqv nBqvQ Zvnvi weqvMdj| hnZz, mieivnwU evwZj nBqvQ (Ges Kvb mieivn c`vb Kiv
nBe bv), ZvB `vKvbwU aviv 67-Gi Aaxb nvj bvMv` ch h g~j mshvRb Ki cwikvwaZ nBqvQ Dnvi
Dci mvaviYfve nvmKvix mg^q mvab nK`vi nBe (1,000- UvKvi Ki fMvsk nBe UvKv 130.44)| hvnv
nDK, hnZz `vKvbwU Rgv eve` A_i Ask wekl ivwLqv w`qvQ, ZvB Dnv h cwigvY A_ diZ w`qvQ
Dnvi Ki fMvsk Dvi KwiZ nK`vi (hvnvi cwigvY UvKv 85.44)| ZvB `vKvb KZK c`q P~ov g~j
mshvRb Ki nBe h UvKv ivwLqv w`qvQ Dnvi A_vr 10%-Gi Ki fMvsk (`vKvbwU g~j mshvRb Ki
eve` UvKv 45 mn UvKv 345 ivwLqvwQj)| hwÌ Kvb mieivn c`vb Kiv nq bvB, Z_vwc g~j mshvRb KiwU
mvwKivi LiP Ges `vKvbwU h DcvRb KwiqvQ Dnvi cwZdjb NUvBqvQ|
42. FY cwikva mw weq|(1) hB Kvb ew (cvIbv`vi) Aci Kvb ewi (FY MnxZvi) mw D cvIbv`vi
KZK FY MnxZvi wbKU cvc FYi c~Y ev mwmvc AvswkK cwikvai wbwg mieivn
Ki, mB(K) mieivnwU FY MnxZv KZK c`vb Kiv nBqvQ ewjqv MY nBe ;
70
(L) cvIbv`vi mieivni Dci c`q g~j mshvRb Ki, hw` _vK, cwikva KwiZ `vqx
_vwKeb ; Ges
(M) FY cwikva Ges D cwikvai ci D Kvb A_ FY MnxZvi wbKU diZ c`vbi
Dci c`q g~j mshvRb Ki cvavb cvBe|
(2) FY MnxZv cvIbv`vii mwnZ h_fve I c_K c_Kfve g~j mshvRb Ki cwikva `vqx
_vwKe|
(3) Kvb cvIbv`vi whwb wbewZ bnb wK GB avivi Aaxb g~j mshvRb Ki cwikva KwiZ
eva wZwb evW KZK wbavwiZ Dcvq, cwZZ Ges mgq g~j mshvRb Ki cwikva Kwieb|
43. weq h|(1) hB weq h, wgUvi A_ev Ab Kvb ^qswq hi gvag (cwikva Uwjdvb
(Pay Telephone) Dnvi Afy bn) KihvM cYi mieivn Kiv nq I Dnv gy`v, bvU
A_ev UvKbi gvag cwiPvwjZ nq mB g~j mshvRb Ki c`q nq hLb D gy`v, bvU
A_ev UvKb mieivnKvix KZK ev Zvnvi c nBZ weq h, wgUvi ev ^qswq h nBZ
evwni Kiv nq|
(2) hB KihvM mieivn weq h, wgUvi A_ev Ab Kvb ^qswq hi gvag c`vb
Kiv nq Ges D mieivni Rb A_ c`vb Kiv nq msw msev` mevi (SMS) gvag,
mB D Ki c`q nq hLb D mieivnKvix KZK mieivni wbwg hKvb ew KZK
A_ c` nq|
UxKvt GB avivi weavb aviv 31-Gi KvhKvixZv cwieZb Ki Ges aviv 57 Gi Aaxb c`q Kii wnmve I
cwikva msv Ki gqvì cwieZb mvab Ki|
D`vniYt MvnKMY 20k gvP Ges 2iv Gwcj Gi gaeZx mgq weqh nBZ Kvgj cvbxqi Kvb Lwi`
Ki Ges GB mgq mieivnKvix D A_ weq h nBZ evwni Ki Ges DnvZ b~Zb cY vcb Ki|
20k gvP Ges 2iv Gwcji gaeZx mgq c`vbKZ D mieivni Dci Ki c`q nq 2iv Gwcj Ges Dnvi
wnmve Gwcj gvmi `vwLjc c`kb KwiZ nq Ges g gvm D `vwLjc ck Kwievi mgq cwikva
KwiZ nq|
71
Aavq- 6
Ki Avivci vb
L K- evLv
44. Me bxwZ|(1) GB AvBb MebxwZ cqvM Ki hvnvi Dk nBZQ evsjv`ki Afi fvMi Dci
g~j mshvRb Ki Avivc Kiv|
(2) D Dk AwRZ nBe (K) cY Avg`vwbi Dci g~j mshvRb Ki Avivc Kwiqv;
(L) KwZcq Avg`vwbKZ mev mievni Dci g~j mshvRb Ki Avivc Kwiqv;
(M) evsjv`ki Afi mieivni Dci g~j mshvRb Ki Avivc Kwiqv; Ges
(N) ivwb Ges Abvb mieivn hvnv evsjv`ki evwni fvMi wbwg c`vb Kiv nq DnvK
k~bnvi wewk Kwiqv|
(3) Kv_vq GKwU wbw` mieivn fvM Kiv nBe Zvnv wbicY KwiZ GB AvBb mieivnKvixK
eva Ki bv |
(4) ei, Kvb wbw` cY, mev ev vei mwi fvMi Rb Kv_vq eeZ nBe Dnv
wbicYi wbwg cwZwbwaZK (Proxies) eenvi Kiv nq|
UxKvt D`vniY îc, GB AvBb eeZ wKQz cwZwbwaZ nBZQ mieivnKvix Ges MvnKi Avevmj, f~wg
wKsev cYi Aevb, MvnKi Aevb, Kvb UwjhvMvhvM mevi m~cvZj, Ges Ab Kvb vb hLvb
KwZcq mywbw` AwaKvi fvM Kiv nq ev nBe| GB m~Px m~Y bn|
(5) GB aviv GKwU evLvg~jK weavb|
L L- evsjv`k c` mieivnmg~n
45. AvevwmK ew KZK mieivn|Kvb AvevwmK ew KZK Kvb mieivn evsjv`k c`vb Kiv nBe |
UxKvt GB weavb mieivnKvixi AvevmjK AvevwmK ew KZK mieivni Ki avhi vb wbicYi
wbwg cv_wgK cwZwbwa wnmve cwZv Ki| hvnv nDK, GB Aavqi M Li Aaxb AvevwmK mieivnKvix
KZK
c` KwZcq mieivn k~bnvi wewk nBe hw` Dnv evsjv`ki evwni eenvii wbwg nq
(D`vniYîc, evsjv`ki evwni eenvii wbwg cY A_ev mevi ivwb)| GB mKj mieivni ,
Acivci cwZwbwa Avevmb cwZwbwaK AMvn Kwie|
72
46. evsjv`k AwawZ (established) AbvevwmK ew KZK mieivn|Kvb AbvevwmK ew KZK c` Kvb mieivn evsjv`k c`vb Kiv nBe, hw`(K) AbvevwmK ew evsjv`ki Kvb wbw` vb nBZ ev Dnvi gvag Avw_K Kvhg
cwiPvjbv Kib; Ges
(L) mieivn c`vb Kib (A) D Avw_K Kvhgi ^vfvweK cwqvq; A_ev
(Av) D wbw` vb Aevb Kwiqv ev Dnvi gvag|
UxKvt GB aviv GKRb AbvevwmK ewK AvevwmK ewi mwnZ mg Aevb vcb Ki hw` D AbvevwmK
ew evsjv`k GKwU wbw` vbi gvag Zvnvi Avw_K Kvhg cwiPvjbv Ki| GB weavb D vbi
mwnZ mKhy mieivni Ki avhi vb wbicYi wbwg Avw_K Kvhgi vbK cv_wgK cwZwbwa
wnmve eenvi Ki| hvnv nDK, AvevwmK ewi , GB Aavqi M L Abymvi mieivn k~bnvi wewk
nBe hw` Dnv evsjv`ki evwni eenvii wbwg c` nq (D`vniYîc, cYi ivwb)| GB mKj
mieivni , Abvb cwZwbwa eemvqi vb cwZwbwaK AMvn Kwie|
47. AbvevwmK ew KZK Abvb mieivn|hvnvi Rb GB aviv chvR

(1) GB aviv Kvb AbvevwmK ew KZK c` mieivni chvR nBe hw` D mieivn
aviv 46-Gi Aaxb evsjv`k c`vb Kiv bv nq|
vei mw mieivn
(2) Kvb AbvevwmK ew evsjv`k vei mw mieivn c`vb Kiv nBe hw` D vei
mw msv f~wgi Aevb evsjv`k nq|
cY mieivn
(3) Kvb AbvevwmK ew KZK evsjv`k cY mieivn c`vb Kiv nBe hw`(K) cYi AcY ev cvcZv evsjv`k NU; A_ev
(L) mieivnKvix cYwU evsjv`k vcb ev mshvRb Ki|
(4) Kvb AbvevwmK ew KZK Avg`vbxKZ cY Avg`vwbi ci hw` evsjv`ki Afi
fvMi wbwg ceki c~e mieivn Kiv nq, Ze cYwU evsjv`ki evwni mieivn ev AcY
ev Dcvcb Kiv nBqvQ ewjqv MY nBe|
73
mev mieivn
(5) Kvb AbvevwmK ew KZK evsjv`k mev mieivn c`vb Kiv nBe, hw` D mev MnxZv
wbewZ bv nb, Ges (K) h ew D mev mieivn Kib wZwb mev c`vb Kivi mgq evsjv`k Aevb Kwiqv
evsjv`k KvwqKfve mev c`vb Kib ;
UxKvt mevmg~n AbvevwmK mieivnKvix KZK
A_ev Zvnvi KgPvix A_ev mieivnKvix KZK
wbqvwRZ Ab
KvnviI gvag c`vb Kiv hvBZ cvi|
(L) D mev mivmwifve evsjv`k AewZ f~wg mswk- nq ;

(M) D mev evsjv`ki Kvb wVKvbvq eZvi I Uwjwfkb nBZ MnxZ mcPvi mev nq ;
UxKvt mevmg~n evsjv`k AewZ Ab Kvb MnxZv A_ev Kvb ZZxq c jvf Kib wKbv Zvnv weeP
bn|
(N) mieivnKvj evsjv`k AewZ Kvb ewi wbKU BjKUwbK mev mieivn Kiv nq ;
A_ev
UxKvt mevmg~n evsjv`k MnxZv A_ev GKRb ZZxq c jvf Kib wKbv Zvnv weeP bn|
(O) D mev GKwU UwjhvMvhvM mev, hvnv mieivnKvj wbgewYZ eweM ewZiK
evsjv`k AevbiZ Kvb ew KZK m~cvZ NUvb nBqvQ (A) Kvb UwjhvMvhvM mieivnKvix; A_ev
(Av) evsjv`k Avqxfve AevbKvix Kvb ewkK gYKvix (global roaming)
ew|
UxKvt UwjhvMvhvM mevi m~cvZ K NUvq Ges Dnv wKfve wbicY Kiv hvq Zvnvi evLv Dcaviv (6)
nBZ cvIqv hvq|
UxKvt mev MnxZv hw` wbewZ nq Ze mB GB Dcavivq ewYZ weavbvejx chvR nBe bv|
Kvb AbvevwmK ew KZK Kvb wbewZ ewK c` mev GB AvBbi Acivci weavbi
Aaxb evsjv`k c` ewjqv msvwqZ nBZ cvi t (aviv 46 Ges 48 è)| Dnviv hw`
evsjv`k c` bv nq Zvnv nBjI Dnviv KihvM mieivn nBe hw` Dnviv aviv 30 (2)Gi Aaxb KihvM Avg`vwbKZ mev nq| Avg`vwbKZ mevi g~j mshvRb Ki
mieivn MnxZvi wbKU nBZ Av`vq Kiv nqt aviv 19(1)(M)| Avg`vwbKZ mev msv
AwZwi weavbvejx aviv 52 G weaZ iwnqvQ|
74
(6) h ew Kvb UwjhvMvhvM mevi m~cvZ NUvb wZwb nBjb, mB ew (K) whwb mev mieivnKvix KZK wbgic mbvhvM nq(A) whwb mieivni m~Pbv wbqY Kib;
(Av) whwb mevi g~j c`vb Kib; A_ev
(B) whwb mieivni Rb Pzwe nb ; Ges
(L) hw` GKvwaK ew `dv (K)- Gi kZvejx c~iY Ki, Ze hB ew D `dvi ZvwjKvq
mePq AwaKevi `kgvb nBeb; Ges
(M) mevi aiY ev cKvi A_ev ZvwjKvfy ewMYi eve Aevb Kvb KviY
mieivnKvix KZK mbv Kiv me bv nBj mB Dic mev A_ev Dic kYxi
MvnKi wbKU c` UwjhvMvhvM mevi mKj cKvi mieivn, mieivnKvixi wbKU nBZ
Pvjvbc MnYKvix MvnKi h cKZ ev eve AvevwmK A_ev evwYwRK wVKvbv iwnqvQ mB
vb, mieivnwU c`vb KwiqvQ ewjqv MY nBe |
UxKvt Kvb mieivni m~cvZ NUvbv Ges Uwjdvb K_bi m~cvZ NUvbv (Call) mgv_K bnt wbgi
D`vniY 2 è| Abyicfve, Kvb UwjhvMvhvM mevK Kvb Uwjdvb K_b Gi (Call) mwnZ mgvb
weePbv Kiv DwPr bn| KviY cvqktB GKwU K_b GKwU mieivni mgvb, wKQz wKQz GKwU K_b
(Call) ZixZ GKvwaK mieivn mswk- _vKt D`vniY 2 Ges 3 è|
D`vniY 1t evsjv`kx mxgKvW (SIM Card) eenvi Kwiqv evsjv`k nBZ Kvb ew Ujvi Aci
Kvb ewi mwnZ gyVvdvb nBZ K_v ewjZ cvi| hB ew mieivni m~Pbv wbqY Kib wZwb nBjb
evsjv`k AewZ ew|
D`vniY 2t evsjv`ki GKwU cwievii mvb Bsjv AewZ wekwe`vjq covbv Ki| mvbwU
evsjv`k AevbiZ wcZvgvZvi wbKU wecixZ w`K nBZ wej Av`vqi (reverse charge) wfwZ
Uwjdvb K_v ewjZ cvi| DnvZ GKvwaK mieivni De NU| mvbwUi wbKU hyivRi Kvb
UwjhvMvhvM mieivnKvix cYwenxb mieivn c`vb Ki| D mieivni ga mvbwU Ges wcZvgvZvi
ga GKwU jvBb mshy Kiv Ges wcZvgvZv wecixZ w`K nBZ wej Av`vqi (reverse charge) kZ
Uwjdvb K_bi wbwg A_ c`vb KwiZ BQzK wK bv Dnv wbicY Kivi welq _vK| evsjv`ki Kvb
UwjhvMvhvM mieivnKvix evsjv`k wcZvgvZvi wbKU mieivnwU c`vb Ki| D mieivni ga
wcZvgvZvi wej cwikva mZ nIqv gv cv_wgK K_bwUK (initial call) Pjgvb ivLv Af
y _vK|
hB ew wecixZ w`K nBZ wej cwikvai m~Pbvq mZ nq, mB ew wecixZ w`K nBZ wej Av`vqi
kZ Uwjdvb K_bi m~cvZ Ki| Dnv whwb A_ c`vb Kib Ges mieivni wbwg Pzwe nb Ges hvnvi
75
wbKU Pvjvb ciY Kiv nq D ewI nBZ cvib| weKic Dnv
mvbwUi fvB A_ev evb A_ev D
evmvq Ab Kvb ew nBZ cvi whwb D Uwjdvb K_bwUi Di w`qvwQjb|

D`vniY 3t evsjv`kx Kvb ew evsjv`k mxgKvW eenvi Kwiqv gyVvdvb nBZ AvgwiKvb mxgKvW
eenviKvix AvgwiKvq Kvb ewi wbKU Uwjdvb K_b mw Ki (makes a call)| AvgwiKvb
UwjhvMvhvM Kvvbx Dnvi eenviKvixi wbKU Uwjdvb K_b (Call) MnYi Rb cY Av`vq Ki| GB
`yBwU mieivn c`vb Kiv nq - GKwU evsjv`kx Kvvbx KZK evsjv`k AevbiZ eenviKvixK
Ges AciwU AvgwiKvb Kvvbx KZK AvgwiKvq AevbiZ eenviKvixK| c_g mieivni m~Pbv
wbqYKvix ew nBjb evsjv`k AewZ ew whwb AvgwiKvb ewi bî Wvqvj Kib| Aci
mieivnwUi m~Pbv wbqYKvix ew nBjb AvgwiKvb ew whwb Uwjdvb K_bwUi Di w`qvwQjb|
48. wbewZ mieivnKvix Ges mieivn MnxZv |Kvb wbewZ AbvevwmK ew KZK Aci Kvb wbewZ MnxZvi wbKU mieivnKZ mev
evsjv`k c`vb Kiv nBe, hw` (K) mieivn MnxZv evsjv`k Kvb wbw` (Fixed) vb nBZ ev Dnvi gvag Avw_K
Kvhg cwiPvjbv Kib; Ges
(L) mieivn c`vb Kib (A) D Avw_K Kvhgi Dk; A_ev
(Av) D wbw` vb|
UxKvt GB aviv hB mieivnKvix A-wbewZ _vwKj mieivn KihvM nBZ bv, DnvK KihvM Kivi
cwieZ aygv Ki cwikva `vqe ewK cwieZb Kivi welq f~wgKv ivL| mvaviYfve, AbvevwmK
ew KZK
evsjv`k MvnKe`K (hw` D mieivnKvix wbebmxgv AwZg Ki A_ev wbewZ nBZ
cQ` Ki) c` mieivn wbgewYZ KihvM mieivn ic weePbv Kiv nq|c_gZt evsjv`k wbw`
Kvb eemvqi vb nBZ ev Dnvi gvag AbvevwmK ew KZK
mieivnKZ mev evsjv`k c`vb Kiv
nq|wZxqZt evsjv`ki evwni AewZ eemvji gvag AbvevwmK ew KZK
mieivnKZ mev
evsjv`k c`vb Kiv nq hw` MvnK AwbewZ nb Ges mieivnwU aviv 47(5) Gi ZvwjKvq ewYZ mevmg~ni
Afy nq| ZZxqZt evsjv`ki evwni AewZ Kvb eemvji gvag AbvevwmK ew KZK
wbewZ
MvnKi wbKU Avg`vwbKZ mevi mieivn MnxZvi wbKU nBZ Ki Av`vq (reverse rule) msv
weavbi Aaxb c` mieivn KihvM mieivn nqt aviv 30(2) Ges 19(1)(M) è| hvnv nDK, klv
, AbvevwmK ew hw` wbewZ nb Ges wZwb aviv 47-gZ mieivn Kib, Zvnv nBj eve KviY
mieivnKvix KZK Avg`vwbKZ mev mieivni g~j mshvRb Ki mieivn MnxZvi wbKU nBZ Av`vq
bv Kwiqv mieivnKvix D Ki cwikva eva _vwKe|
76
UxKv 2t `dv (K) Ges (L) Dnv wbwZ Ki h, Kvb AvevwmK A_ev AbvevwmK ewi we`kx kvLvi wbKU
c` mieivn aygv GB KviY KihvM nBe bv h, DfqB evsjv`k Zvnvì Kvhgi welq
wbewZ| D mieivnwU AZvekKfve m~Yic evsjv`ki evwni c`vb Ges fvM Kiv nq|
49. cvwb, Mvm, Zj, we`yr A_ev Zvckw mieivn|hw` Kvb AbvevwmK ew cvBcjvBb, Zvi (cable) ev Abvb AwewQb weZiY eevi gvag
evsjv`k Aci Kvb ewi wbKU cvwb, Mvm, Zj, we`yr A_ev Zvckw mieivn Ki, Zvnv
nBj D mieivn evsjv`k c`vb Kiv nq|
UxKvt cY, mev A_ev GgbwK vei mw wbwekl, hvnvB nDK bv Kb, D mieivn hLb evsjv`k Kvb
ewi wbKU c`vb Kiv nBe ZLb Dnv KihvM nBe, evsjv`k Kvb Avw_K Kvhg cwiPvjbvi gvag
mieivn c`vb Kiv nDK ev bv nDK, Ges mB mieivnKvix KZK g~j mshvRb Ki c`q nBe|
50. AvbywgK (progressive) ev chve (periodic) mieivn|hw` Kvb AvbywgK ev chve mieivnK c_K c_K mieivni ciiv wnmve MY Kiv nq,
Ze hB vb GBic cZKwU mieivn msNwUZ nBe mBic vb c_K c_Kfve wbaviY Kiv
nBe|
51. AbvevwmK ewi g~j mshvRb Ki cwZwbwa|(1) Kvb AbvevwmK ew whwb evsjv`k KihvM mieivn c`vb Kib Ges evsjv`k Kvb
wbw` (Fixed) vb nBZ Avw_K Kvhg cwiPvjbv Kib bv ZvnvK AekB(K) evWi wb`kbv Abyhvqx evsjv`k GKRb g~j mshvRb Ki cwZwbwa wbqvM KwiZ
nBe; Ges
(L) evWi hw` GB gg wb`kbv _vK, Ze evWi eivei RvgvbZ c`vb KwiZ nBe|
(2) Kvb AbvevwmK ewi g~j mshvRb Ki cwZwbwa (K) GB AvBbi Aaxb D AbvevwmK ewi Dci hB mKj `vq`vwqZ AcY Kiv nBqvQ
mB mKj Kvhvejxi `vq-`vwqZ wZwb cvjb Kwieb; Ges
(L) GB AvBbi Aaxb AvivwcZ Ki, Rwigvbv, ` Ges my`-Gi hveZxq A_ cwikvai
wbwg h_fve I c_K c_Kfve `vqx _vwKeb|
(3) Kvb g~j mshvRb Ki cwZwbwai g~j mshvRb Ki wbeb Zvnvi cavbi (Principal)
bvg nBe|
77
(4) evW, g~j mshvRb Ki cwZwbwa wbqvMi cv, cwZ Ges AvekKxq KiYxq Ges D
cwZwbwai `vq-`vwqZ wbaviY Kwie|
52. Avg`vwbKZ mevi MnxZvi wbKU nBZ (reverse charged)Ki Av`vq|avivwUi Awa
(1) GB aviv Avg`vwbKZ mev mieivni chvR nBe|
UxKvt Avg`vwbKZ mevi Dci Ki Avivc Kiv nq Dnv wbwZ Kivi Dk h, we`kx mev mieivnKvixi
wbKU nBZ mev qi g~j mshvRb Ki cwinvi Kivi Kvb myhvM bvB| hw` mieivnwU KihvM nq
Zvnv nBj Avg`vwbKZ mevi wbewZ MnxZvK g~j mshvRb Ki cwikva KwiZ nBe t aviv
19(1)(M) è|
DcKiY Ges Drcv` Ki

(2) Avg`vwbKZ mevi KihvM mieivni MnxZv KZK c`q g~j mshvRb Ki nBe D
ewi Drcv` Ges DcKiY Dfqwea Ki |
(3) Avg`vwbKZ mev mieivni KviY hw` Kvb mg^q NUbv msNwUZ nq, Ze Dic mg^q
msNUbi KviY mB mev GKwU KihvM mieivn nq ev nBe, Ges mB D mevi
mieivn MnxZvK Ggbfve MY KwiZ nBe hb wZwbI GKRb mev mieivnKvix|
UxKvt AbvevwmK mieivnKvix KZK
mieivnKZ mevi Dci AvivwcZ g~j mshvRb Ki mev MnxZv
cwikva KwiZ eva, Dnv myKiYi Rb GB weavbvejx AvekK|
we`kx kvLv nBZ mieivn

(4) Avg`vwbKZ mevi msv Ges D mevi GB AvBb cqvMi Dk c~iYK, hw`
Kvb wbewZ ew evsjv`ki Afi wbw` Kvb vb nBZ Ges evsjv`ki evwni GK
ev GKvwaK wbw` vb nBZ Avw_K Kvhg cwiPvjbv Ki, Ze (K) D ewK evsjv`ki Afi Ges evwni cwiPvwjZ KihvM Kvhgi
`yBRb c_K ew wnme MY Kiv nBe;
(L) evsjv`ki evwni AewZ ew evsjv`ki Afi AewZ ewi wbKU (GB
AvBbi Dk c~iYK msvwqZ) mevi cKwZ wewk myweav m^wjZ mev c`vb KwiqvQ
ewjqv MY Kiv nBe, hvnv evsjv`ki evwni AewZ ew KZK cwiPvwjZ Kvhgi
gvag ev djkwZZ evsjv`ki Afi AewZ ew KZK cv nBqvQ ;
(M) mev mieivn Kiv nBqvQ Dnv Abygvb Kwiqv mieivni mgq wbaviY Kiv nBe ; Ges
78
(N) mev mieivn evsjv`ki evwni AewZ Kvb AbvevwmK ew KZK evsjv`k AewZ
Kvb mnhvMxi wbKU c`vb Kiv nBqvQ Abygvb Kwiqv Dnvi g~j wbaviY Kiv nBe|
UxKvt GB weavb Kvb wbewZ ewK we`ki Kvb kvLvi gvag we`k nBZ mev qi gvag Ki
Av`vqi (Reverse charge) weavbvejxK GovBqv hvIqv nBZ wbe Kwie|
L M- evsjv`ki evwni fvMi wbwg mieivn

53. evsjv`ki evwni AewZ f~wg|vei mwi mieivn k~bnvi wewk nBe hw` vei mw mwKZ f~wg evsjv`ki evwni
AewZ nq|
54. evsjv`ki evwni fvMi wbwg cY mieivn|evsjv`ki evBi fvMi Rb mieivnKZ cY(1) Kvb cYi weq k~bnvi wewk nBe hw` cYwU mieivni mgq evsjv`ki evwni
AewZ nq Ges Dnv mieivnKvix KZK evsjv`k mshvRb, msvcb ev Avg`vwb Kiv bv nq |
(2) Kvb cY Avg`vwbi ci evsjv`ki Afi fvMi wbwg ceki c~e evsjv`ki
evwni Kvb vb mieivn Kiv nBj D cY mieivnKvj evsjv`ki evwni AewZ wQj
ewjqv MY nBe|
ivwbKZ cY
(3) cYi weq k~b nvi wewk nBe, hw` (K) mieivnKvix cYwUK AvBbi Aaxb ivwbi Dk cek KivBqvQb A_ev cek
KivBeb Ges cYwU ivwb Kiv nBqvQ ev ivbx Kiv nBe ;
(L) cYwU evsjv`ki evwni Kvb vb P~ov ivwbi wbwg evK Uz evK FYc A_ev
Abyic `wjji Aaxb e`wkK gy`vq cY cwikvai wfwZ mieivn Kiv nq Ges evW GB
gg m nq h, cYwU evsjv`k nBZ ivwb Kiv nBqvQ ev nBe; A_ev
(M) cYwU jvBmavix gy cY weZv KZK chUK ev we`k nBZ AvMZ Kvb
`kbv_xi wbKU evW KZK wbavwiZ cvq weq Kiv nq, whwb mieivni mgq msMnxZ
79
`vwjwjK cgvYvw` aviY Kib Ges hvnv cYwU evsjv`k KvhZt eeZ ev fvMKZ bv nBqv
evsjv`ki evwni jBqv hvIqv nBe gg cgvY Ki|
(4) hw` Kvb cY mieivnKvix KZK evsjv`k cybt Avg`vwb Kiv nq ev Kiv nBqv _vK
mB Dnvi Dci k~b nvi chvR nBe bv|
wjRKZ cYi evsjv`ki evwni eenvi
(5) wjR, nvqvi, jvBm A_ev cYi eenvi mwKZ Abvb mieivn hvnv c_K c_K
mieivn wnmve MY Kiv nBe Ges cwZwU Dic mieivn k~b nvi wewk nBe hw`
cYwU GKwU wbw` gqvì mgM mgqKvj evsjv`ki evwni Aevb Ki|
(6) Kvb wjRKZ cY Kvb gqv` evsjv`ki Afi AvQ ewjqv MY Kiv nBe hw`
cYwU AvRvwZK mxgvbvq Aevbi AeewnZ c~e Ges ci evsjv`k Aevb Ki|
Avqx Avg`vwb givgZi wbwg eeZ cY
(7) Kvb cYi mieivn k~bnvi wewk nBe hw` D mieivn Acivci cYi givgZ,
iYveY, cwiviKiY, msvi mvab, cwieZb mvab, wbgvY cwqvq eenviKiY A_ev
Abfve Ab cYi Aevi Ici cfve weviKiYi j mieivn Kiv nq(K) hw` mieivnKZ cYmg~n Ab Kvb cYi mwnZ mshy _vK ev Ab Kvb cYi Ask
nq A_ev Ab Kvb cYi mwnZ eeZ nBevi dj AeenvihvM nq A_ev b nq ; Ges
(L) Abvb cY(A) AvBbi Aaxb Avqx Avg`vwb mwKZ wekl eevi Aaxb evsjv`k
Avqx fve Avg`vwb Kiv nq; A_ev
(Av) evsjv`k mev MnYi wbwg Avqxfve Avbqb Kiv nq I mev MnYi ci
D cY mev MnY eZxZ evsjv`k Ab Kvb Dk eenvi bv Kwiqv Dnv
evsjv`k nBZ vbvi Kiv nq|
80
AbvevwmK IqviwU c`vbKvixi wbKU mieivnKZ cY

(8) Kvb cYi mieivn k~bnvi wewk nBe hw` Dnv IqviwUi kZhy cYi givgZ ev
cwZvcbi mwnZ mswk- nq, Ges (K) D mieivn Kvb IqviwU c`vbKvix, whwb GKRb AbvevwmK Ges AwbewZ ew
Zvnvi mwnZ mvw`Z Pzwi AvIZvq c`vb Kiv nq hvnvi cY D ew c`vb Kib ; Ges
(L) cYwU gvwjKi Dci Kvbic gvj (PvR) Avivc ewZiK givgZ Kiv ev cwZvcb
Kiv nq|
AvRvwZK cwienb eeZ cY
(9) AvRvwZK cwienb wbqvwRZ RvnvR ev DovRvnvRi A_ev Ab Kvb hvbevnbi
givgZ, iYveY, cwiviKiY, msvi mvab, cwieZb mvab, wbgvY cwqvq eenviKiY
A_ev Abfve Dnvi KvwqK Aevi Dci Ab Kvb cfve weviKiYi cwqvq mieivn Kiv
cY k~b nvi wewk nBe|
(10) DovRvnvR ev RvnvR mwKZ cY mvi A_ev DovRvnvR ev RvnvRi LyPiv hvsk
k~bnvi wewk nBe hw` D cY mvi ev hvsk D DovRvnvRi dvBUi mgq (during
flight) A_ev RvnvRi mvgyw`K hvvc_, hvnv AvRvwZK cwienb wnmve cwiMwYZ nq, ewYZ
DovRvnvR ev RvnvRi eenvi, fvM ev weqi KvR eeZ nq|
(11) GB avivi wbgewYZ msvmg~n chvR nBe (K) DovRvnvRi cY mvi A_ Kvb DovRvnvRi z ev hvxMYi eenvi A_ev Kvb
DovRvnvRi iYveY I givgZi wbwg cY mvi ;
(L) RvnvRi cY mvi A_ Kvb RvnvRi z ev hvxMYi eenvi A_ev Kvb RvnvRi
iYveY I givgZi wbwg cY mvi ;
(M) DovRvnvRi cY mvi Ges RvnvRi cY mvi Gi msvmg~n DovRvnvR ev
RvnvR eenvii wbwg cY, Rvjvbx Ges LyPiv hvsk Ges Abvb èvw` I hcvwZ, Dnv
ZvrwYK mshvRbi KvR jvK ev bv jvK, cY mvii ga Afy nBe|
81
55. evsjv`ki evwni fvMi wbwg mev mieivn |evsjv`ki evwni AewZ f~wg mwKZ mev
(1) evsjv`ki evwni AewZ Kvb f~wgi mwnZ cZfve mswk- mevi mieivn k~bnvi
wewk nBe|
evsjv`ki evwni AewZ cYi Dci c` mev
(2) mieivn c`vb Kvj evsjv`ki evwni AewZ Kvb cYi Dci KvwqKfve c` mev
k~b nvi wewk nBe|
Avqx Avg`vwbi mwnZ mKhy mev
(3) Kvb mieivn hvnv Ab Kvb cYi givgZ, iYveY, cwiviKiY, msvimvab,
cwieZbmvab, wbgvY cwqvq eenvi A_ev Abfve Kvb cYi Aevi Dci cfve
weviKiYi j mieivn Kiv nq Zvnv k~b nvi wewk nBe, hw` (K) AvBb ewYZ weavb Abyhvqx Avqx Avg`vbxi wbwg wekl eevaxb evsjv`k
Avqxfve Avg`vbx Kiv nq ; A_ev
(L) evsjv`k mev MnYi wbwg Avqxfve Avbqb Kiv nq I mev MnYi ci D cY
mev MnY eZxZ evsjv`k Ab Kvb Dk eenvi bv Kwiqv Dnv evsjv`k nBZ
vbvi Kiv nq|
Avg`vbx cYi g~ji ga Afy mev
(4) Avg`vbxKZ cYi g~ji ga Afy mevi mieivn k~bnvi wewk nBe|
evsjv`ki evwni c` mev
(5) Kvb mev mieivn k~bnvi wewk nBe hw` D mev evsjv`ki evwni mieivn Kiv nq
Ges D mevmg~n Ggb aibi nq hvnv hLb Ges h vb c`vb Kiv nq Zrmgq Ges
Z`&vb Kvb ew KZK MnY Kiv nq|
D`vniYt Kvb ewi `n Kw`K mev D mevmg~ni D`vniYi ga Afy nBe, h_v t Kk webvm,
A msevnb(massage) wPwKrmv, m`h wPwKrmv A_ev AvcPvi ev kj wPwKrmv (`~ieZx AvcPvi Dnvi
Afy bn)| Abvb D`vniYmg~ni ga Afy nBe mB mKj mev hvnv aygv Kvb ew A_en
Dcvq fvM KwiZ cvi| hLvb Dic ew kvixwiKfve DcwZ _vKb, h_v- mvswZK Abyvbvw`
(bvUK, KbmvU, Drme, PjwP c`kbx Ges Abyic welqvw`) Ges Ljvayjv msv NUbv, h_v wKU gvP|
82
evsjv`ki evwni ewi wbKU c` mev

(6) Dcaviv (7) Gi weavb mvc, Kvb mev mieivn k~b nvi wewk nBe,hw` (K) mieivn MnxZv (A) Kvb AbvevwmK ew nb Ges mev mieivni mgq evsjv`ki evwni Aevb
Kib; A_ev
(Av) Kvb AvevwmK ew nb Ges mev mieivni mgq evsjv`ki evwni Aevb
Kib Ges whwb evsjv`ki evwni Aevb Kwiqv KvhZt D mev eenvi ev fvM
Kwieb; Ges
(L) D mev (A) evsjv`k AewZ f~wgi mwnZ cZfve mswk- bv nq ;
(Av) mieivnKvj evsjv`k AewZ cYi Dci KvwqKfve c`vb Kiv bv nq;
A_ev
(B) evsjv`ki evwni AevbiZ ewK ewkK c`PviYvi (global roaming)
c`vb Kiv bv nq|
(7) Dcaviv (6)-Gi Aaxb Kvb mev mieivn k~bnvi wewk nBe bv, hw` (K) D mieivn evsjv`k Ab Kvb welq GKwU cieZx mieivn cvwi (hvnv
AevnwZcv ev k~bnvi wewk nBe bv) AwaKvi ev cQ` (option) Kivi gZv wewk nq;
A_ev
(L) D mev AbvevwmK ewi mwnZ Ave Pzwi Aaxb mieivn Kiv nq wK Dnv
evsjv`k AwbewZ Kvb ewi wbKU mieivn Kiv nq ev mieivn Kiv nBe|
evsjv`ki evwni eenvii wbwg eywewK mw mwKZ AwaKvi
(8) evsjv`ki evwni Kvb eywewK mw mwKZ AwaKvi msiYi j gvgjv
bw_fyKiY, gvgjv cwiPvjbvKiY, AwaKvi AcY, Dnvi iYveY, nvi, ^Z nvi,
jvBmKiY A_ev D eywewK mwi AwaKvi ejerKiYi welq h mev c`vb Kiv nq
Dnv k~b nvi wewk nBe|
83
UwjhvMvhvM mevi Avt cwievnK (Inter-Carrier)

(9) Kvb UwjhvMvhvM mieivnKvix KZK Ab Kvb AbvevwmK UwjhvMvhvM mieivnKvixi
wbKU c` UwjhvMvhvM mevi mieivn k~bnvi wewk nBe|
AbvevwmK IqviwU c`vbKvixK mev mieivn
(10) Kvb mev mieivn k~bnvi wewk nBe hw` Dnv IqviwUi kZhy cYi givgZKiY
wKsev cwZvcbi mwnZ mswk- nq, Ges (K) AbvevwmK Ges AwbewZ IqviwU c`vbKvix KZK cY c`vb Kiv nBe gg IqviwU
c`vbKvixi mwnZ mvw`Z Pzwi AvIZvq mieivn c`vb Kiv nq; A_ev
(L) cYwU gvwjKi Dci Kvbic gvj (PvR) Avivc ewZiK givgZ Kiv ev
cwZvcb Kiv nq|
AvRvwZK cwienb Ges mswk- mevmg~n
(11) wbgewYZ mevmg~n k~bnvi wewk nBe (K) AvRvwZK cwienb mieivn;
(L) AvRvwZK cwienbi msvi `dv (L) I (M) Gi Aaxb Kvb mieivn AvRvwZK
cwienb mieivn nBe, Ze D mieivn AvRvwZK cwienbi msvi `dv (K) Abyhvqx
GKB mieivnKvix KZK c`vb Kiv nBe bv hw`, evsjv`k AewZ Kvb ew A_ev Kvb
cYi Dci D mieivn c`vb Kiv mI, D mieivn Kvb AwbewZ Ges AbvevwmK
ewi wbKU c`vb Kiv nq ;
(M) cYi AvRvwZK cwienb exgv mieivn ;
(N) AvRvwZK cwienb wbqvwRZ RvnvR ev DovRvnvRi givgZ, msiY, cwiviKiY,
msvi mvab, cwieZb mvab, wbgvY cwqvq eenviKiY A_ev Abfve KvwqK Aevi Dci
cfve weviKiYi mev mieivn;
(O) wbewZ bnb Ggb Kvb AbvevwmK ewi wbKU mev mieivn, hvnv (A) Kvb AvRvwZK cwienb wbqvwRZ RvnvR ev Dov RvnvRi cwiPvjbv, Pvjbv,
Dvi wKsev Uvwbqv NvU wfovbvi KvR msv mev ; A_ev
(Av) Kvb AvRvwZK cwienb wbqvwRZ RvnvR ev DovRvnvRi cwiPvjbv ev
eevcbvi mwnZ cZfve RwoZ mev|
84
(P) RvnvR gvjvgvj evSvB I LvjvmKiY msv mev mieivn|
L N- wekl mg~n
56. Uvfj GRU Ges Uzi AcviUi|^`kwfgyLx chUb
(1) GB Aavqi L L Gi weavbvejx mI Kvb mieivn evsjv`k c` nq bv, hw` (K) D mieivn evsjv`k chUb mev MnYi AwaKvi msv mieivn nq; Ges
(L) mieivnKvix (A) evsjv`ki evwni AewZ Kvb wbw` vb nBZ mieivn c`vb Ki Ges D
vb nBZ mieivnKvix Zvnvi Avw_K Kvhg cwiPvjbv Ki; Ges
(Av) wbewZ bn|
UxKvt GB Dcaviv we`kx Uvfj GRU Ges Uzi AcviUii gybvdvi gvwRbK KvhZt eRb Ki, KviY
Zvnvì wbeb welq cZvkv Kiv Aeve Ges Zvnvì Dci Ki AvivcKiY KwVb| Dcaviv (1) Gi
`dv (K) -G weaZ chUb mev MnYi AwaKvi mieivn KwiZ nBj mieivnKvixK cZ ev civfve
evsjv`k nBZ chUb mieivn c`vb (source) KwiZ nBe| evsjv`k AevbKvix Kvb ew KZK
evsjv`ki evBi AevbKvix Kvb ewi wbKU chUb mev mieivn ev Abyic mieivn MnYi AwaKvi
mieivn Kiv nBj Dnv KihvM nBe, KviY Dnv evsjv`k nBZ c`vb Kiv nq (GB Aavqi L L
è), Ges k~b nvi nBe bv (GB Aavqi M L è)| Ze kZ _vK h, GB mieivnKvixK
AekB wbewZ nBZ nBe|
(2) evsjv`k c` Kvb mev mieivn k~bnvi wewk nBe bv hw` Dnv Kvb ewi evsjv`k
chUbi hvMvb cvwi AvqvRb msv mieivn nq(GKKfve wKsev nwjW ev Uzi cvKRi
Ask wnmve)|
ewnMvgx chUb
(3) GB Aavqi L M Gi weavbvejx mI evsjv`k c` Kvb mev mieivn k~bnvi
wewk nBe bv hw` Dnv Kvb ewi GKKfve wKsev nwjW ev Uzi cvKRi Ask wnmve
evsjv`ki evwni chUbi hvMvb cvwi AvqvRb msv mieivn nq|
(4) GB Aavqi L M Gi weavbvejx mI evsjv`k c` Kvb mev mieivn k~bnvi
wewk nBe bv hw` Dnv evsjv`ki evwni chUbi hvMvb cvwi wKsev nwjW ev Uzi
cvKRi Ask wnmve AwaKvi ARb msv mieivn nq|
85
(5) Dcaviv (4) Gi KviY h mieivni g~j bnvi wewk bn Dnv cZK Ki gqv` ewkK
wfwZ wbicY Kiv nBe Ges Dnv wbgewYZ m~ Abyhvqx wbiwcZ cwigvYi mgvb nBe (C-P) x (1-T)
hBC nBZQ Dcaviv (4)-Gi KviY wbewZ ew KZK cY Ges mevi Kvb wbw` Ki
gqvì Rb mKj KihvM mieivn hvnv k~bnvi wewk bn Dnvi cY ; Ges
P nBZQ D Ki gqv` Kvb ew KZK c` Ggb chUb mieivn ARbi cY hvnv
chUbi Dk c~iYK mieivn Kiv nq; Ges
T nBZQ Ki fMvsk|
(6) Dcaviv (5) G ewYZ m~vbyhvqx D mieivni g~j wbicYi Kvb wbw` Kigqv`
P Gi g~j hw` C-K AwZg Ki Ze evowZUzKz cieZx Ki gqv` P-Gi g~ji ga
Afy nBe|
UxKvt evsjv`k AwawZ mieivnKvixi GB aviv cavb (Principal) wnmve h Uvfj GRU ev Uzi
AcviUi Kvhg cwiPvjbv Ki Zvnvi gybvdvi gvwRbK Ggb fve MY Ki hb D gybvdvi gvwRb
cwZwbwa (Agent) wnmve mvw`Z Kgi Kwgkb (Commission)| Uvfj GRU Ges Uzi AcviUiMY
KvhZt evsjv`k Zvnvì MvnKMYK (hvnviv g~jZ evsjv`k Aevb Kib) mev c`vb Kwiqv _vKb Ges
Abyicfve Zvnvì Kvhg KivivchvM nBe| evsjv`ki evwni mieivnKZ cY, mev Ges vei
mw h `k mieivn Kiv nq mB `ki Ki eevi AvIZvaxb _vwKe|
msv
(7) chUb hvMvb ev mieivn A_ Avevmb, Lvevi-`vevi, gY, wP webv`b A_ev Abyic
wRwbmi mieivn hvnv mvaviYZ chUK A_ev AvRvwZK `kbv_xMYK c`vb Kiv nq|
Aavq- 7
Ki gqv` Ki wbicY Ges cwikva
L K- c`q bxU Ki wbicY Ges cwikva
57. mieivni Dci c`q Ki cwikva |mieivni Dci c`q bxU Ki wbicY Ges cwikva
(1) Kvb wbewZ ew KZK Kvb Ki gqv` bxU c`q Kii cwigvY wbiwcZ nBe86
(K) mKj cKvi Drcv` Ki Ges mgy`q m~iK hvnv D Ki gqv` c`q nBe Zvnv
hvM Kwiqv ;
UxKv t KLb KihvM mieivn Ges KihvM Avg`vwbKZ mev qi Dci g~j mshvRb Ki c`q nBe
Zvnv aviv 31 wbw` Ki| KLb m~iK c`q nBe ZvnvI aviv 31 wbaviY Ki, KviY aviv 88 Gi
weavb GB h, Drcv` Ki h cwZ Ges mgq cwikva Kiv nBe m~iK I GKB cwZ I mgq
cwikva Kiv nBe hb Dnv GKwU Drcv` Ki|
(L) wbewZ ew D Ki gqv` h mKj DcKiY Ki iqvZ MnYi AwaKvix Zvnv `dv
(K) Gi gvag wbiwcZ Drcv` Ki nBZ weqvM Kwiqv ; Ges
UxKv t KihvM mieivn ARb Ges KihvM Avg`vwbi Dci cwikvwaZ g~j mshvRb Ki Dfqwea DcKiY
Ki iqvZ KLb `vex Kiv hvBe Zvnv aviv 65 wbaviY Ki|
(M) `dv (K) Ges `dv (L) Gi gvag cv Kii cwigvY mg^q KwiZ nBe (A) D wbewZ ew KZK D Ki gqv` cqvRbxq mKj Ki ewKvix mg^q
hvM Kwiqv ; Ges
(Av) D wbewZ ewi D Ki gqv` cvc mKj Ki nvmKvix mg^q weqvM
Kwiqv |
UxKv t AvBbi aviv 58 I 59 wewea cKvi Ki ewKvix Ges Ki nvmKvix cmwK mg^qi ZvwjKv wb`k
Ki hvnvZ mnRB mg^q msv weavbvejx mbvKiv me nq|
cwikvai mgq I cwZ

(2) Dcaviv (1) G weaZ cwZZ wbewZ ewK wbiwcZ bxU Ki D Ki gqvì `vwLjc
ck Kwievi mgq wewa viv wbavwiZ cwZZ cwikva KwiZ nBe|
Ki wbaviY AvekK bn
(3) GB avivi Aaxb h Kvb cwigvY A_ cwikvai `vq GB avivi wqvi dj D~Z nq Ges
Dnv cvIbv Kii cwigvY wbaviY msv bvwUk Rvixi Dci wbfi Kibv|
58. c`q Kii cwigvY ewKvix mg^q|(1) aviv 57 (1) (M) (A) Gi weavb Abyhvqx Kvb Ki gqv` Kvb Ki`vZv KZK c`q Drcv`
Kii mwnZ wbgewYZ ewKvix mg^q hvM KwiZ nBe -
87
(K) hB cwigvY A_ aviv 61 Gi weavb Abyhvqx Kvb ew Ab Kvb ewi wbKU c`q A_
nBZ Drm KZb (Withhold) KwiZ eva;
UxKvt h Kvb mieivni Kvb ewi wbKU c`q A_ ev cY nBZ h cwigvY A_ Kvb Drm Ki
KZbKvix ew KZK Drm KZb Kiv nq Zvnvi wnmve Ges g~j mshvRb Ki cwikva Kiv msv
welq mg^q|
(L) aviv 66 (5)(N) Gi Aaxb evrmwiK cybt wnmve cbqYi chvR Ki ewKvix
mg^q ;
(M) Abv`vqx FY welq aviv 68-Gi Aaxb cqvRbxq ewKvix mg^q mn aviv 67-Gi Aaxb
mg^q NUbvi wbwg cqvRbxq ewKvix mg^q ;
UxKvt D mg^q mieivn ev ARbi Dci c`q g~j mshvRb Kii h_vh_ cwigvY msv cwieZbi
cwZdjb NUvq|
(N) aviv 69-Gi Aaxb cqvRbxq ewKvix mg^q hB evswKs Pvbj A_ cwikva
Kiv nqbv ;
UxKvt GB mg^q DcKiY Ki iqvZ `vexi g~L c~e kZ c~iY e_Zvi KviY DcKiY Ki iqvZ diZ
c`vb eva Ki|
(O) ewMZ Dk eeZ cYi aviv 70-Gi Aaxb cqvRbxq ewKvix mg^q ;
UxKvt GB mg^q Drcv` Kii wecixZ DcKiY Kii mgZvweavbKvix mg^q wnmve cwiMwYZ| GB
mg^q DcKiY Ki iqvZ diZ c`vb eva Ki| KviY cYwU KihvM mieivn ZixZ eeZ bv nBqv
ei ewMZ chvq fvM Kiv nq |
(P) wbewZ nIqvi ci aviv 71 Gi Aaxb cqvRbxq ewKvix mg^q;

UxKvt GB mg^q Kvb ewK wbewZ nIqvi ci c_g Ki gqv`, g~j mshvRb Kii wnmve wbKvk
KwiZ eva Kivi gvag Kii AvIZvfy Ki, mB mKj mieivni KviY hvnvi Rb Pvjvbc
wbebi c~e c`vb Kiv nq ev A_ cwikva Kiv nq, wK mieivn wbeb KvhKi nIqvi ci c`vb Kiv
nq|
(Q) wbeb evwZji KviY aviv 72-Gi Aaxb cqvRbxq ewKvix mg^q ;
UxKvt GB mg^q MnxZ DcKiY Ki iqvZ diZ c`vb eva Ki, KviY wbewZ _vKvevq AwRZ m`
KihvM mieivn ZixZ Avi eeZ nBe bv|
(R) aviv 76-Gi Aaxb cqvRbxq ewKvix mg^q hB g~j mshvRb Kii nvii
cwieZb NU ;
UxKvt GB mg^qwU GKwU AeZxKvjxb weavb|
88
(S) GB AvBbi Aaxb AvivwcZ Ges c`q my`, A_ev Rwigvbv, `, wd A_ev Ab Kvb
A_|
(2) GB avivwU GKwU evLvg~jK weavb Ges GB avivq ewKvix mg^qi welq DjLi
e_ZvK GB gg awiqv jIqv hvBe bv h, D mg^qi cqvRb bvB|
59. c`q Kii cwigvY nvmKvix mg^q|(1) aviv 57(1)(M)(Av) Gi weavb Abyhvqx Kvb Ki gqv` Ki`vZv KZK c`q Drcv` Ki
nBZ wbgewYZ nvmKvix mg^q weqvM KwiZ nBe (K) aviv 28 Gi weavb Abyhvqx Kvb ew KZK AwMg Ki wnmve cwikvwaZ Kvb A_ ;
UxKvt GB mg^qwU Avg`vwbKvj Ki`vZv KZK AvMvg cwikvwaZ Drcv` Kii Rb Kiv nBqvQ|
(L) aviv 37-Gi Aaxb UwjhvMvhvM mieivnKvixK c` nvmKvix mg^q ;

UxKvt GB mg^qwU AvMvg g~j cwikvwaZ UwjhvMvhvM èi Dci UwjhvMvhvM mieivnKvix KZK
g~j mshvRb Ki eve` cwikvwaZ A_ diZ c`vbi wbwg Kiv nq, hw` D UwjhvMvhvM
mieivnKvixi MvnKi wbKU Aci mieivnKvix KZK
c` mieivni cY eve` Aci mieivnKvixK D
èi AvswkK ev mgy`q g~j cwikva Kiv nq |
(M) aviv 61 Gi weavb Abyhvqx Kvb ewK c`q A_ nBZ Drm KwZZ A_ ;
UxKvt Kvb Ki`vZvK cY eve` c`q A_ nBZ Drm KZbKvix ew Drm KwZZ A_ eve` Ki`vZvi
c nBZ h Drcv` Ki AvMvg cwikva KwiqvQ, GB eev nBZQ Dnvi nvmKvix mg^q|
(N) aviv 66(5)(O) Gi Aaxb evrmwiK cybt wnmve cYqbi chvR Ki nvmKvix
mg^q ;
(O) Abv`vqx FY welq aviv 68-Gi Aaxb c` nvmKvix mg^qmn GKwU mg^q NUbvi
wbwg aviv 67-Gi Aaxb c` nvmKvix mg^q;
UxKvt D mg^q mieivn ev ARbi Dci c`q g~j mshvRb Kii h_vh_ cwigvY msv cwieZbi
cwZdjb NUvq|
(P) wbewZ nIqvi ci aviv 71-Gi Aaxb c` nvmKvix mg^q;

UxKvt GB mKj mg^qvw` DcKiYi w`K nBZ Z Kivivc cwZnZ Ki (wbebKvj nvZ _vKv gRyì
(Stock on hand) Dci D~Z DcKiY Ki weqvM Kwiqv) Ges Drcvì (h wbebi ci
mieivn c`vb Kiv nq mB wbebi c~ei UvbIfvii Dci cwikvwaZ UvbIfvi Ki diZ c`vb
Kwiqv)|
89
(Q) cybtweqi wbwg qKZ mK-nv cYi welq aviv 73-Gi Aaxb c` nvmKvix
mg^q;
UxKvt GBic mg^q wbwZ Ki h, mK nv cYi Kvb wWjvi KZK c`q g~j mshvRb Ki
h_vh_fve Dnvi g~j mshvRbi cwZdjb NUvq|
(R) exgvci Aaxb wZc~iY c`vbi aviv 74-Gi Aaxb nvmKvix mg^q ;
UxKvt GBic mg^q wbwZ Ki h, Kvb exgvKviK KZK c`q g~j mshvRb Ki h_vh_fve Dnvi g~j
mshvRbi cwZdjb NUvq|
(S) jUvix, jvKx W, ivdj A_ev Abyic D`vMi wbwg c` Avw_K cyivii welq
aviv 75-Gi Aaxb c` nvmKvix mg^q;
UxKvt GBic mg^q wbwZ Ki h, jUvix cfwZ cwiPvjbvKvix KZK
c`q g~j mshvRb Ki h_vh_fve
Dnvi g~j mshvRbi cwZdjb NUvq|
(T) g~j mshvRb Kii nvi nvm cvIqvi aviv 76 Gi Aaxb c` nvmKvix mg^q ;
UxKv t GB mg^qwU GKwU vwKvjxb weavb|
(U) aviv 90-Gi Aaxb AwZwi cwikvwaZ m~iK diZ c`vb msv Kwgkbvii
wmv Abymvi c` nvmKvix mg^q ;
UxKvt GBic mg^q AwZwi cwikvwaZ m~iK Acivci m~iK AvivchvM cY c Zi
Kvh eeZ m~iK hy cY Ges ivwbKZ m~iK AvivchvM cYi welq AvjvKcvZ
Ki|
(&V) aviv 98 Gi weavb Abyhvqx Kvb c~eeZx Ki gqv` nBZ bwZevPK A_i cwigvY
cicvq Ri Uvbvi (Carry forward) wbwg nvmKvix mg^q;
UxKvt GBic mg^q Ki`vZvi Acivci nvmKvix mg^qvwì myhvM MnYi AwaKvi msiYi cvkvcvwk wK
cwigvY A_ diZ c`vb KwiZ nBe Dnvi mxgviLv Uvwbqv `q|
(W) aviv 100(3) Gi Aaxb Kwgkbvii wmv gvZveK c` nvmKvix mg^q;

UxKvt GBic mg^q z` AsKi Ki diZ c`vb msv `vexi welq AvjvKcvZ Ki ;
(X) c~eeZx Ki gqv` AwZwi cwikvwaZ g~j mshvRb Kii welq aviv 102-Gi Aaxb
Kwgkbvii wmv gvZveK c` nvmKvix mg^q;
UxKvt GBic mg^q fyjekZt AwZwi cwikvwaZ g~j mshvRb Kii diZ c`vbi cwieZ Dnvi
mg^q c`vb Ki|
90
(Y) diZ c`vbi Ave`bi cwicwZ aviv 127-Gi Aaxb Kwgkbvi KZK RvixKZ
bvwUki AvjvK c` nvmKvix mg^q ;
UxKvt GB mg^q wbewZ ewi Acivci AsKi (hw` _vK) welq RvgvbZ _vwKj Kwgkbvi KZK Dnv
cqvMi ci hLb Avi Kvb RvgvbZi cqvRbxqZv _vwKe bv ZLb mg^q c`vb Ki|
(Z) g~j mshvRb Ki AvBb, 1991 Gi Aaxb DcKiY Ki cwikva Kiv mI iqvZ MnY
Kiv bv nBj aviv 192(7) Gi Aaxb cvc nvmKvix mg^q |
(2) GB avivwU GKwU evLvg~jK weavb Ges GB avivq nvmKvix mg^qi welq DjLi
e_ZvK GB gg awiqv jIqv hvBe bv h, D mg^qi cqvRb bvB|
60. Ki cwikvai mgqmxgv ewaZKiY|(1) Kvb wbewZ ew Kvb wbw` Ki gqv` c`q Ki cwikvai mgqmxgv ewaZKiY ev cybt
ewaZKiYi Dk wjwLZfve Kwgkbvii wbKU Abyiva KwiZ cvwieb|
(2) Kwgkbvi h_vchy gb Kwij Abyi ewaZKiY A_ev wfb ic ewaZKiY Abygv`b
KwiZ cvwieb A_ev Kwgkbvi c`q A_ wKwZ cwikvai welq hBic Dchy gb
Kwieb mBic wKwZ cwikvai wb`k c`vb mn Ki cwikva wbwZ Kivi j hBic
eev MnY cqvRb mBic eev MnY Kwieb |
UxKvt Ki cwikvai wbwg mgq ewaZKiY aviv 94 Gi Aaxb wej^ g~j mshvRb Ki `vwLjc
ckKiYi AbygwZi mwnZ GK A_ev ^Zfve Abygv`b Kiv hvBe|
D`vniYt Kvb cvKwZK `yhvM, h_v ebv, Ki`vZvi `vwLjc ckKiY I c`q bxU Ki cwikvai mvg_K
evavM KwiZ cvi| Abyicfve Kvb ewMZ kvKven NUbv hgb we`k emevmiZ mvbi gZz
Ki`vZvi mì Dci cfve dwjZ (make a call) cvi, hvnv Ki cwikvai mgq ewaZKiYi Dchy
KviY nBZ cvi|
(3) GB avivi Aaxb Ki cwikvai A_ev cwikva eevi (payment arrangement)

mgqmxgv ewaZKiY aviv 57 Gi gvag wbavwiZ g~j
mgqmxgv nBZ 1 (GK) gvmi ewk ewaZ
Kwiebv|
(4) Kwgkbvi Abyiva cvwi 7 (mvZ) wèmi ga Abyivai welq wjwLZfve Zvnvi gZvgZ
c`vb Kwieb|
91
(5) hw` Kwgkbvi Kvb ewi Kvb Ki gqvì mg~`q Ki ev Dnvi Askwekl cwikvai
mgqmxgv ewaZKiYi Ave`b gyi Kib A_ev Kvb cwigvY A_ cwikvai j Ab Kvb
eev MnY Kib Zvnv nBj(K) D ew aviv 159 Gi Aaxb Ljvcx Awat cwikva Kiv nBZ AevnwZ cvBe;
wK
(L) Ki cwikvai g~j ZvwiL nBZ AcwikvwaZ A_i Dci D ewi my` c`vbi
`vqeZv e nBe bv|
(6) hw` Kvb ew bxU cwigvY Kii AvswkK ev mgy`q A_ wKwZ cwikvai AbygwZ cv
nBqv Kvb wKw cwikva e_ nq, Ze D e_Zvi KviY mgy`q eKqv A_ ZvrwYKfve
c`q nBe|
L L- Drm KZb
61. MnxZv KZK Drm g~j mshvRb Ki KZb|wblavv
(1) Drm KZbKvix mv eZxZ, Kvb ew Drm KZbKvix mvi wbKU Kvb cvmwK mieivn
KwiZ cvwie bv Ges Drm KZbKvix mv Dic mieivnKvix ewi wbKU nBZ Kvb
mieivn MnY Kwie bv, hw` (K) D ew wbewZ bv nb ;
(L) D ewi aviv 185(4) Gi Aaxb BmyKZ Kvb ea g~j mshvRb Ki mvbbv c bv
_vK; Ges
(M) mieivni Dci g~j mshvRb Ki c`q nBevi mgqmxgv AwZv nBevi c~eB hw`
D ew GKwU mgw^Z Ki Pvjvbc Ges Drm KZb msv mb`c Drm KZbKvix
mvi wbKU c`vb bv Kib|
(2) Kvb b~Zb wbewZ ewi wbebi c_g ermi Dcaviv (1)-Gi `dv (L) chvR nBe
bv|
Drm KZbi `vqeZv
(3) hB Kvb wbewZ ew, whwb Drm KZbKvix mv bb (mieivnKvix), Kvb Drm
KZbKvix mvK cvmwK mieivn c`vb Kib, mB Drm KZbKvix mv92
(K) cwikvwaZ cYi Dci Ki fMvsk Abyhvqx wbiwcZ Kii GK ZZxqvsk Drm KZb
Kwieb; Ges
(L) mieivnKvixK Kvb cY cwikva Kwieb bv, hw` mieivnKvix aviv 79 Gi weavb
Abyhvqx mgw^Z Ki Pvjvb c Ges Drm KZbi mb` c Bmy bv Kib|
UxKv t Drm Ki KZbKvix mvi ga mieivn c`vb Ges MnYi Drm KZbi cqvRb nBe bv|
D`vniYt vU wjwgUWi mì ìi Rb GK KvwU UvKv g~jgvbi GKwU MMbPz^x feb wbgvYi j GKRb
wbgvZv wbqvM Ìqv nq| vU wjwgUW cvewjK wjwgUW Kvvbx wnmve Drm KZbKvix mv (aviv 2 G
ewYZ Drm Ki KZb Kvixi msv è)| wbgvYKvix cwZvb KvRi AMMwZ wnmve gvwmK wej `vwLj Ki|
31 Rvbyqvix KvRi AMMwZ Abyhvqx wbgvZv 1 KvwU 15 j UvKv wej `vwLj Ki| c` PvjvbwU mgw^Z Ki
Pvjvb I Drm KZbi mb` hvnvZ cqvRbxq mKj Z_ hgb mieivni Dci c`q g~mK (15 j UvKv),
Drm KZbhvM cwigvY (5 j UvKv) Ges gvU c`q cY (1 KvwU 15 j UvKv, g~mKmn) wjwce iwnqvQ|
vU wjwgUWK 30 w`bi ga D A_ cwikva KwiZ nBe| vU wjwgUW gvU c`q cY nBZ 5 j
UvKv (gvU c`q Gi GK ZZxqvsk) gvPi 1 ZvwiL KZb Ki| Aewk `yB ZZxqvsk g~mK (10 j UvKv) Ges
wbgvY g~j (1 KvwU UvKv) wbgvZvK cwikva Ki| vU wjwgUW KZK wbgvZvK gvU cwikvwaZ A_i
cwigvY g~j mshvRb Kimn ùvovBe 1 KvwU 10 j UvKv|
Drm KwZZ A_i wnmve Ges cwikva

(4) Kvb Drm KZbKvix mv KZK Drm KwZZ g~j mshvRb Kii cwigvY wbicY KiZ:
ewKvix mg^q mvab Kwieb Ges Drm KwZZ mgy`q Ki cwikva Kwieb (K) wbewZ Drm KZbKvix mvi t
hB mieivni Rb Drm Ki KZb Kiv nBqvQ mB mieivni Dci h Ki gqv` g~j
mshvRb Ki c`q nBe D Ki gqvì `vwLjc cki Rb wbavwiZ Kvj ; Ges
UxKvt KihvM mieivni Dci KLb g~j mshvRb Ki c`q nBe Dnv aviv 31 wbaviY Ki|
D`vniYt Dcaviv (3)-G ewYZ D`vniY AbymiY Kwiqv, vU wjwgUW wbewZ Ges ZvB Rvbyqvix gvmi g~j
mshvRb Ki `vwLjc AekB Drm KwZZ 5 j UvKv g~j mshvRb Kii welq DjL Kwie Ges
`vwLjc ckKvj ^xq g~j mshvRb Kii mwnZ Drm KwZZ A_I cwikva Kwie|
(L) Drm KZbKvix mv wbewZ bv nIqvi t

evW KZK wbavwiZ mgq, cv I cwZZ|
93
h_ I c_K c_K `vq(5) hB cwigvY A_ Drm KZb Kiv nBqvQ, Dic KwZZ A_i Rb Drm KZbKvix mv
h_fve I c_K c_Kfve mieivnKvixi mwnZ mieivni Dci AvivwcZ g~j mshvRb Ki
cwikva KwiZ `vqx _vwKe|
(6) mieivnKvix KZK c`q mieivn mswk- Drcv` Ki c`vbi evaevaKZv GB avivi Aaxb
Drm Ki KZb Kiv nBqvQ ewjqv zY nBe bv|
UxKvt Drm KwZZ g~j mshvRb Ki nBZQ Drm KZbKvix mvi wbKU wbewZ ew KZK c`q KihvM
mieivni Dci c`q Drcv` Kii GK-ZZxqvski AvMvg c`vb| GB KviY mieivnKvixK mieivni Dci
c`q g~j mshvRb Kii mgy`q A_i wnmve c`vb KwiZ nBe Ges aviv 62 Gi Aaxb mieivnKvix Drm
KwZZ g~j mshvRb Kii wecixZ nvmKvix mg^q mvab KwiZ cvwieb|
msv
(7) cvmwK mieivn A_ Kvb Pzw ev Uvi ev Kvb Pjgvb mieivn Pzw ev eevi AvIZvq
mieivn, hw`(K) D mieivni cY 10 (`k) nvRvi UvKvi AwaK nq ; Ges
(L) D mieivn k~b nvi wewk ev AevnwZcv bv nq|
62. Drm KwZZ g~j mshvRb Kii mieivnKvixi mg^q|(1) Kvb wbewZ ew hvnvi wbKU nBZ mieivn MnYi KviY A_i wKQz Ask aviv 61-Gi
Aaxb Drm KwZZ nBqvQ wZwb Drm KwZZ A_i mgcwigvY A_ nvmKvix mg^q mvab KwiZ
cvwieb|
(2) mg^q mvab KwiZ nBe(K) hB Ki gqv` Kvb mieivni Dci c`q g~j mshvRb Kii cwigvY wbicY KiZt
Ki cwikva Kiv nBqvQ mB Ki gqv` ; A_ev
(L) hw` mB gqv` D ew mg^q `vex bv Ki, Zvnv nBj cieZx 6 (Qq) Ki gqvì
hKvb GKwUZ |
(3) hB Ki gqv` mg^qwU `vex Kiv nq ZLb Kvb nvmKvix mg^qi AbygwZ c`vb Kiv
nBe bv, hw` mieivnKvix Drm KwZZ A_i cgvY îc Drm KZbKvix mv eivei mgw^Z
Ki Pvjvbc Ges Drm Ki KZbi mb`c Bmy bv Kib|
94
D`vniYt aviv 61-Gi D`vniY Abymvi, wbgvZv deqvwi gvm Zvnvi c~eeZx gvmi (Rvbyqvix) g~mK
`vwLjc ck Kib| hvnvZ 15 j UvKv g~j mshvRb Ki eve` c`q wnmve `Lvbv nBe| `vwLjc
Rvbyqvix gvmi Abvb Drcv` Ki, DcKiY Ki Ges ewKvix A_ev nvmKvix mg^q _vwKe| wbgvYKvix
cwZvb 5 j UvKv g~j mshvRb Ki nvmKvix mg^q mvab Kwieb hvnv mieivn MnxZv gvwjKc (vU
wjwgUW) BZvc~e Drm KZb Kwiqv wbqvQb, hnZz wbgvZv cwZvb GKwU K^vB Ki Pvjvbc Bmy
KwiqvwQjb Ges Drm KZbi mb`cI MnY KwiqvQb| Drm KZbi mvgwMK djvdj nBj GB
wbgvZvK 10 j UvKv g~j mshvRb Ki cwikva KwiZ nBe| KviY Drm KZbKvix mv (vU wjwgUW)
BZvga 5 j UvKv cwikva KwiqvQ|
L M - DcKiY Ki iqvZ
63. DcKiY Ki iqvZ|(1) wfb ic Kvb weavb bv _vwKj, Kvb wbewZ ew KihvM mieivn ev Avg`vwbi Dci
AvivwcZ g~j mshvRb Kii wecixZ DcKiY Ki iqvZ MnY KwiZ cvwieb, hw` (K) D ew KZK Avg`vwb mb Kiv nq ev Zvnvi wbKU mieivn c`vb Kiv nq, Ges A) Dnv D ewi Avw_K Kvhgi ^vfvweK wbqg Kiv nq; Ges
Av) D ew KZK c` KihvM mieivni Rb A_ev KihvM mieivn c`vbi
Dk Kiv nq ; Ges
(L) Kvb mieivni t D ew mieivni cY cwikva Kib ev cwikva KwiZ
eva|
UxKvt DcKiY Ki GB AvBbi Aaxb AvivwcZ m~iK ev UvbIfvi KiK Afy Ki bv|
(2) hB Dk Kvb ew Kvb ARb ev Avg`vwb Ki mB Dk wbicY Kiv nBe

mieivnKvj A_ev Avg`vwbi hLb Avg`vwbi Dci g~j mshvRb Ki c`q nBe mB
mgq, Ze D ewK hB Ki gqv` D ARb ev Avg`vwb Kiv nBqvQ D Ki gqvì
`vwLjc hB ZvwiL ck KwiZ nBe mB ZvwiLi c~e NwUqv hvIqv cKZ eenvi ev
Awfcvqi cwieZb wnmvei ga AvwbZ nBe|
(3) hB Kvb `vZe cwZvb A_ev jvfi Dk MwVZ bn Ggb Abygvw`Z cwZvb
AevnwZcv mieivn ewZiK mieivn c`vb Ki ev c`vb Kiv nBe Ggb Kvb Dk cY
ev mev q Kwiqv _vK ev cY Avg`vwb Kwiqv _vK, mB evW hBic kZ, mxgveZv ev
evav wbla Dchy gb Ki mBic kZ, mxgveZv ev evav wbla Avivc mvc D cY ev
95
mev KihvM mieivn c`vbi Dk q Kiv nBqvQ ev Avg`vwb Kiv nBqvQ ewjqv MY
nBe|
64. DcKiY Ki iqvZ MnYi evavwbla |`vwjwjK cgvYvw`

(1) Kvb wbewZ ew DcKiY Ki iqvZ MnY KwiZ cvwie bv hw` g~j mshvRb Ki
`vwLjc ckKvj Zvnvi `Lj DcKiY Ki iqvZ `vexi mg_b (K) cY Avg`vwbi t wej Ae GwU ev Avg`vwbKviKi bvg Ges eemv mbvKiY bî
(BIN) m^wjZ cY NvlYv c Ges evsjv`ki Afi fvMi (home
consumption) wbwg cek ewjqv KZc KZK h_vh_fve QvoKZ `wjj bv _vwKj
;
(L) D ewi wbKU cY ev vei mw mieivni t mieivnKvix KZK BmyKZ
Kvb ea Ki Pvjvbc bv _vwKj ;
(M) D ewi wbKU mev mieivni , hw` D mieivn evsjv`k c` nq t
(A) Drm KZbKvix mvi t mieivnKvix KZK c`vbKZ ea mgw^Z Ki
Pvjvbc Ges Drm Ki KZb mb`c bv _vwKj ;
(Av) Abvb t mieivnKvix KZK BmyKZ ea Ki Pvjvbc bv _vwKj|
evsjv`k mieivnKZ bn GBic mev
(2) hB Avg`vwbKZ mevi mieivn GKwU KihvM mieivn, mB mieivn MnxZv
D mieivni Rb DcKiY Ki iqvZ MnY KwiZ cvwie bv, hw` D mieivn MnxZv g~j
mshvRb Ki `vwLjc Avg`vwbKZ mevi mieivni Dci AvivwcZ Drcv` Ki Af
y bv
Kib|
evsK eevi gvag A_ cwikva bv Kwij
(3) hw`(K) KihvM mieivni g~j 50,000 (cvk nvRvi) UvKv AwZg Ki; Ges
(L) mieivni wecixZ cYi AvswkK ev mgy`q cwigvY bM` A_i gvag cwikva Kiv
nq, Ges
96
(M) mZZv hvPvB Kiv hvq GBic evswKs `wjj ewZiK wfbic cwZZ AvswkK ev mgy`q
A_ cwikva Kiv nq,
KihvM mieivni hB Aski cY `dv (K), (L) I (M) G ewYZ Dcvq cwikva Kiv nq
mB Aski cYi Rb Kvb DcKiY Ki iqvZ c`vb Kiv nBe bv|
UxKvt wewbgq jb`bi (barter transaction) hLvb GKwU mieivn Aci GKwU mieivni cY
nBe mB GB weavb chvR nBe bv| hvnv nDK, wKwZ cY cwikva msv mieivni
GB weavb chvR nBe| hw` GK ev GKvwaK wKw evsK cevni (Banking channels) gvag
cwikvwaZ bv nq, Ze DcKiY Ki iqvZ nvm cvBe (hw` Dnv BZvga `vex Kiv bv nBqv _vK) A_ev
hw` BZvga iqvZ `vex Kiv nBqv _vK Zvnv nBj A_ cwikvai dj wnmve aviv 69 Gi Aaxb
ewKvix mg^q D~Z nBe|
mywbw` evav wbla

(4) Kvb ARb ev Avg`vwbi Dci D~Z DcKiY Kii Kvb iqvZ c`vb Kiv hvBe bv
hw`, Ges hB cwigvY (K) D ARb ev Avg`vwb Kvb hvx hvbevnb msv ev Dnvi LyPiv hvsk A_ev D
hvbevnbi givgZ ev iYveY mevi Dk Kiv nq, hw` bv D hvbevnbi eemv
Kiv, fvovq LvUvbv A_ev cwienb mev c`vb D ewi Avw_K Kvhgi Afy nq Ges
hvbevnbwU D Dk AwRZ nq;
(L) D ARb ev Avg`vwb wP webv`b msv A_ev wP webv`b c`vbi wbwg eeZ
nq, D ic eenvi ch hw` bv webv`b c`vb D ewi Avw_K Kvhgi mwnZ
mswk- nq Ges webv`bwU Avw_K Kvhgi ^vfvweK cwqvq c`vb Kiv nq;
(M) D ARb xov welqK, mvgvwRK A_ev webv`bg~jK Kve, msN ev mwgwZZ Kvb ewi
m`mc` A_ev cekvwaKvi mwKZ nq; A_ev
(N) D ARb hLb bM` A_i e`j Kvb mieivni gvag KgPvixi wbKU c` myweav
mwKZ mieivn Ges aviv 39-Gi AvIZvq Kii Aaxb ewZiK cwienb mev mwKZ
nq ;
(O) D ARb aviv 86 Gi Aaxb evW KZK cewZZ wekl weavbi AvIZvq m~iK
AvivchvM cY mwKZ nq|
97
UxKvt GB evav wbla mg~n mB mKj welqi mwnZ m hvnvi KviY ewMZ Ges evwYwRK fvMK
c_K Kiv KwVb nBqv co Ges hvnvi KviY ewMZ welqvw` evwYwRK fvMi Afy nq|
msv
(5) wbgewYZ msv chvR nBe (K) wP webv`b A_ GK ev GKvwaK ewi wbKU h Kvb aibi Lv`, cvbxq, ZvgvK,
Avgv`-cgv`, webv`b A_ev AvwZ_qZvi hvMvb, wP webv`bi D hvMvb AvBb mZ
nDK ev bv nDK; Ges
(L) hvx hvbevnb A_ ivvq PjvPjKvix A_ev PjvPjKvix bn GBic Kvb hvbevnb
hvnv 9 Rb ev Dnvi Kg msLK hvxi cwienbi wbwg Zix ev DchvMx nq |
UxKv t wP webv`b A_ Kvb mieivn hvnv Kvb Kvvbx ev Ab h Kvb cwZvbi Kvb
ew/eweMK mieivn Kiv hvBe|
D`vniY: Kvvbx K Gi gvwjK Kvvbx K Gi KgKZv KgPvixì Rb GKwU webv`bg~jK Abyvb
AvqvRbi Rb Kvvbx L K wbqvM `vb Ki hLvb Lv`, cvbxq Ges Avgv`-cgv` mieivn Kiv
nBe| Kvvbx K Ges Kvvbx L DfqB wP webv`b mieivn Ki| Kvvbx K, Kvvbx L Gi
mwnZ wP webv`b mieivni mve KUvi gvag Dic mieivn c`vb Ki| Kvvbx L AekB
Kvvbx K Gi AbyK~j mieivnKZ cY Ges mevi wecixZ g~j mshvRb Ki `vex Kwie (hw` bv
mieivn AevnwZcv nq) | Kvvbx L Dnvi mKj DcKiYi wecixZ DcKiY Ki iqvZ `vex KwiZ
cvwie KviY, Kvvbx L wP webv`b mieivni eemvq wbqvwRZ| hvnv nDK, Kvvbx K Kvvbx L
Gi wbKU nBZ qKZ cY ev mevi wecixZ DcKiY Ki iqvZ `vex KwiZ cvwiebv KviY Kvvbx K
wP webv`b mieivn mswk eemvq wbqvwRZ bn Ges mB KviY aviv 64(4)(L) Gi Aaxb DcKiY
Ki iqvZ MnYi AwaKvix bn|
65. hLb DcKiY Ki iqvZ MnY Kiv hvBe|Avg`vwb ev ARbi Ki gqv` DcKiY Ki iqvZ
(1) Kvb wbewZ ew KZK hB Ki gqv` DcKiY Ki iqvZ MnY Kiv hvBe, Zvnv nBj (K) mieivni t hB Ki gqv` Kvb wbewZ ew KZK Ab Kvb wbewZ ewi
wbKU c` mieivni Rb g~j mshvRb Ki c`q nBe; A_ev
UxKv t hB Ki gqv` aviv 31 Gi Aaxb Kvb mieivnKvix KZK c` mieivni Dci Ki cwikva eva,
mB Ki gqv` mieivn MnxZv GB `dvi Aaxb GKBfve DcKiY Ki iqvZ `vex KwiZ cvwieb | qi
98
mgq DcKiY Ki iqvZ MnY Kiv hvBe t GB cY, mev ev vei mw eenvic~eK KihvM
mieivn c`vb Kiv ch DcKiY Ki iqvZ bIqvi Rb Acv Kivi cqvRb nBe bv |
(L) Avg`vwbi t Kvb wbewZ ew KZK hB Ki gqv` Avg`vwbKZ cYi Dci

g~j mshvRb Ki cwikva Kiv nBqvQ ;
UxKv t hnZz wbewZ ew KZK Avg`vwbi cwikvwaZ Ki DcKiY Ki wnmve iqvZ `vex Kiv
nBqvQ, mnZz D wbewZ ew KZK Avg`vwbi mgq cKZc g~j mshvRb Ki c`vb KwiZ nBe|
DcKiY Ki iqvZ wejw^ZKiY

(2) hw` Kvb wbewZ ew DcKiY Ki iqvZ MnYi AwaKvix nb wK wZwb Dnv Dcaviv (1)
G wbavwiZ mgq `vex bv Kib, Ze wZwb cieZx wZbwU Ki gqvì h Kvb GKwUZ D Ki
iqvZ `vex KwiZ cvwieb|
(3) Kwgkbvi Kvb DcKiY Ki iqvZ wejw^ZKiY evwZj KwiZ cvwieb hw` D ew cvc
DcKiY Ki iqvZi cwigvY ewi j Kvb DcKiY Ki iqvZi `vex wejw^Z Kib,
mB aygv Dcaviv (1) Gi weavbvejx chvR nBe|
UxKvt Kvb DcKiY Ki iqvZ wejw^ZKiY iqvZi cwigvY ew KwiZ mg nBe hw` aviv 66 Gi weavb
Abyhvqx cieZx Ki gqv` KihvM mieivni AbycvZ Dcaviv (1)(K)-G ewYZ gqvì PvBZ AwaKZi
nq|
66. AvswkK DcKiY Ki iqvZ|iqvZi ga D~Z eqi cwZdjb NwUe

(1) hB Kvb wbewZ ew Kvb KihvM mieivni aygv AvswkK cY c`vb Ki ev
c`vb KwiZ `vqx _vK mB D ew h DcKiY Ki iqvZ MnY KwiZ cvwie Zvnv
wbicY Kiv nBe D ew h cwigvY cY c`vb Ki ev KwiZ `vqx _vK DnvK wfw awiqv|
h DcKiY m~Yic KihvM mieivn eeZ nq bvB
(2) Kvb wbewZ ew, whwb Kvb Ki gqv`, Avg`vwb A_ev ARbi Rb DcKiY Ki iqvZ
MnYi AwaKvix nBeb Ze c~Y DcKiY Ki iqvZ MnY KwiZ cvwie bv, GBic cwiwwZZ
mgy`q Avg`vwb wKsev ARbi Z`xq DcKiY Ki iqvZ MnYi AwaKvi Dcaviv (3) Gi
Aaxb wbiwcZ nBe|
(3) cwZ Kigqv` GB avivi mwnZ mswk- Avg`vwb wKsev ARbi hB cwigvY DcKiY
Ki iqvZ MnY Kiv hvBe Dnv wbgewYZ m~ Abyhvqx wbicY KwiZ nBe t
99
T
A
hB,
I- nBZQ GB Dc-avivi mwnZ mswk- Avg`vwb wKsev ARbi Dci h cwigvY DcKiY
Ki DZ
~ nq Dnvi gvU cwigvY Ges hvnvi wbwg D Ki gqv` iqvZ `vex Kiv nq;
T- nBZQ Ki gqv` wbewZ ew KZK c` mKj KihvM mieivni g~j; Ges
A- nBZQ Ki gqv` wbewZ ew KZK c` mKj mieivni g~j|
(4) Dcaviv (5)- G wbw`KZ welqmn Dcaviv (3) cqvMi (K) evsjv`ki evwni AewZ Kvb wbw` vb _vwKqv Avw_K Kvhg cwiPvjbvi gvag
c` mieivn m~ DwjwLZ A A_ev T- Gi ga Afy nBe bv; Ges
(L) T/A- Gi fMvsk wbgewYZ Dcvq c~Y msLvq DbxZ Kiv nBe (A) hw` Dnv 0.90- Gi AwaK nq, c~Y msLv GK G DbxZ Kiv nBe ;
(Av) hw` Dnv 0.10 Acv Kg nq, c~Y msLvq bvgvBqv k~b Kiv nBe|
D`vniYt x GKwU Kvvbx, hvnv KihvM Ges AevnwZ cv Dfq aibi mieivn c`vb Kwiqv _vK| g
gvm c` mieivn nBZ x- Gi g~j mshvRb Ki mn m~Y Avq 16.5 j UvKv| Dnvi ga 5 j
UvKv nBZQ AevnwZ cv mieivni cY, hvnvZ Kvb g~j mshvRb Ki Afy bvB| Aewk 11.5
j UvKv nBZQ KihvM mieivni mgy`q cY, hvnvi ga mieivni Dci AvivwcZ g~j mshvRb Ki
eve` 1.5 j UvKv Afy iwnqvQ| myZivs GB mKj mieivni g~j nBZQ UvKv (11.5-1.5)=10
j UvKv| x Ggb Kvb mieivn c`vb Ki bv hvnv KihvM bn A_ev AevnwZcv bn| g gvm, x
KihvM ARbi Dci g~j mshvRb Ki mn AviI 9.2 j UvKv cwikva Ki| myZivs ARb eve`
Zvnvi DcKiY Ki 9.2 j UvKvi Ki fMvsk ev UvKv 1.2 j| AwaK, x KihvM cY Avg`vwb eve`
15,000 (cbi nvRvi) UvKv g~j mshvRb Ki cwikva Ki| ZvB g gvm x -Gi gvU DcKiY Kii
cwigvY `vovq 1.35 j UvKv| x Dnv mbv KwiZ mg_ h, wKQz Avg`vwb Ges ARb aygv KihvM
mieivni mwnZ mswk- Ges Dnvi Dci DcKiY Kii cwigvY nBj Uvt 85,000, hvnv m~Yic
iqvZhvM| Avg`vwb ev ARbi KvbUvB AevnwZ cv mieivn ZixZ m bn| ZvB x -K AekB
DcKiY Ki eve` Aewk 50,000 UvKv wefvRb Kwiqv ivwLZ nBe, KviY Dnv x h KihvM Ges
AevnwZcv Dfq cKvii mieivn c`vb Ki Zvnvi mwnZ mswk- | Dchy m~ Abyhvqx x hB cwigvY
A_ wefvRb Kwiqv w`Z cvi, Zvnv nBj50,000
15 5
15
100
50,000 0.67
= 33,334 UvKv
(5) Kvb Ki gqv` Dcaviv (3)- Gi Aaxb Kvb ewK h DcKiY Ki iqvZ c`vb Kiv nq
Dnv mvgwqK, Ges cZK cwKv ermii kl GKwU evwlK mg^q mvab KwiZ nBe hvnv
wbgewYZ Dcvq wnmve KwiZ nBet
(K) D cwKv ermii Af
y eviwU Ki gqvì cZKwUZ Dc-aviv (3)-Gi Aaxb h
DcKiY Ki iqvZ c`vb Kiv nq Dnvi mgy`q A_ hvM Kwiqv ;
(L) Dc-aviv (3)- G ewYZ m~ Ggbfve cqvM KwiZ nBe hvnvZ I A Ges TGi msvq Ki gqv` Gi DjL cvmwK cwKv ermii Dj-L wnmve eySvq;
(M) `dv (K) Gi Aaxb cv A_ nBZ `dv (L)- Gi Aaxb cv A_ weqvMi gvag mg^q
Kwiqv ;
(N) `dv (M) Z ewYZ Dcvq wnmveKZ mg^qi cwigvY hw` abvZK nq, Ze D A_i
mgcwigvY GKwU ewKvix mg^q, cieZx cwKv ermii ZZxq Ki gqv` A_ev, evW
KZK wbavwiZ AbKvb c~eeZx Ki gqv` D KihvM ewi g~j mshvRb Ki `vwLjc
c`kb KwiZ nBe;
(O) `dv (M) Z ewYZ Dcvq wnmveKZ ev wbiwcZ mg^qi cwigvY hw` FbvZK nq, Ze
D ewK cieZx cwKv ermii ZZxq Ki gqv` A_ev Kwgkbvi hBic hywhy gb
Ki mBic Ab Kvb c~eeZx Ki gqv` g~j mshvRb Ki `vwLjc D A_i
mgcwigvY GKwU nvmKvix mg^q wnmve c`vb Kiv nBe|
(6) wewfb ewi mwnZ jb`bi djîc c` mevi wecixZ cY AskZt my wd Ges
AskZt wbwnZ gybvdv nIqvi KviY hB Kvb wbewZ ew h Avw_K mev c`vb Ki
Zvnv AskZt KihvM Ges AskZt AevnwZcv nq, mB Dcaviv (3)-G ewYZ m~i T
Ges A- Z Afy
A_ Ggb nBZ nBe hvnvZ KihvM mieivn ZixZ eeZ D
ewi DcKiYvwì cKZ Ges h_v_ cwZdjb NU|
(7) Avw_K mev mieivnKvix KZK c` KihvM mieivni wecixZ DcKiY Ki iqvZ
MnYi cwZ evW wbaviY c`vb KwiZ cvwie Ges Dic wbavwiZ cwZ GB avivq weaZ
cwZi Dci cvavb cvBe|
101
L N- Abvb mg^q
67. mg^q NUbv cevni mieivnvi mg^q|mg^q NUbv
(1) Kvb mieivni mg^q NUbv NU hw`(K) mieivnwU evwZj Kiv nq;
(L) mievnwUi cY cwiewZZ nq;
(M) mieivnKZ ewU (A_ev Dnvi Askwekl) mieivnKvixi wbKU diZ Ìqv nq; A_ev
(N) mieivni cKwZ Ggb gwjK fve cwiewZZ nq h D mieivn Kvb KihvM
mieivn cwiYZ A_ev AKihvM mieivn cwiYZ nq|
c`q g~j mshvRb Kii cwigvY ew
(2) hw` Kvb mg^q NUbv NU Ges mieivnKvix KZK c~ev g~j mshvRb Kii h wnmve Kiv
nBqvwQj Dnv mieivni c`q cKZ g~j mshvRb Ki Acv Kg nq, Ze mieivnKvix
mB(K) hB Ki gqv` D mg^q NUbv NU mB Ki gqv` GKwU ewKvix mg^q mvab
Kwieb, hvnv D cv_Ki cwigvYi mgvb nBe; Ges
(L) mieivn MnxZvi AbyK~j GKwU AvBbvbyM WweU bvU Bmy Kwie|
(3) hw` mieivn MnxZv wbewZ ew nb, Ze hB Ki gqv` WweU bvUwU MnxZ nq mB Ki
gqv` A_ev cieZx 3 (wZb) gvmi ga hKvb GK gvm wZwb GKwU nvmKvix mg^q mvab
KwiZ cvwieb|
(4) nvmKvix mg^qi cwigvY nBe (K) mieivn MnxZv hw` g~j ARbi Dci mgy`q DcKiY Ki iqvZ MnYi AwaKvix nb t
cv_Ki mgcwigvY ;
(L) mieivn MnxZv hw` g~j ARbi Dci DcKiY Kii AvswkKgv iqvZ MnYi AwaKvix
nb t aviv 66(3) Abymvi T fMvsk eenvi Kwiqv h gvm mg^q `vex Kiv nBqvQ D
A
gvm wbiwcZ cv_Ki cwigvYi GKwU AbycvZ; A_ev

(M) mieivn MnxZv hw` g~j ARbi Dci DcKiY Ki iqvZ MnYi AwaKvix bv nb t k~b|
102
c`q g~j mshvRb Kii cwigvY nvm

(5) hw` Kvb mg^q NUbv NU Ges mieivnKvix KZK c~ev g~j mshvRb Kii h wnmve
Kiv nBqvQ Dnv mieivni c`q cKZ g~j mshvRb Ki Acv AwaK nq, Ze
mieivnKvix mB(K) mieivn MnxZvi AbyK~j GKwU AvBbvbyM wWU bvU Bmy Kwie; Ges
(L) Dc-aviv (7) Gi weavb mvc, hB Ki gqv` D mg^q NUbv NU mB Ki gqv`
A_ev D ew hw` ZrKvj Kvb nvmKvix mg^q mvab bv Kib Ze cieZx wZb Ki
gqvì hKvb GKwUZ GKwU nvmKvix mg^q mvab KwiZ cvwieb, hvnv D cv_Ki
cwigvYi mgvb nBe|
(6) wbewZ MnxZvi (K) mieivn MnxZv h Ki gqv` mg^q NUbv NU A_ev h Ki gqv` wWU bvU MnxZ
nq- GB `yBqi ga hvnv AM NwUe mB mgq ewKvix mg^q mvab Kwie; Ges
(L) ewKvix mg^qi cwigvY nBe (A) mieivn MnxZv hw` g~j ARbi Dci c~Y DcKiY Ki iqvZ MnYi AwaKvix
nb t cv_Ki mgcwigvY ;
(Av) mieivn MnxZv hw` g~j ARbi Dci DcKiY Kii aygv AvswkK iqvZ
MnYi AwaKvix nb t aviv 66 (3) Abymvi T fMvsk eenvi Kwiqv h gvm
A
mg^q `vex Kiv nBqvQ D gvm wbiwcZ cv_Ki cwigvYi GKwU AbycvZ ;
A_ev
(B) mieivn MnxZv hw` g~j ARbi Dci DcKiY Ki iqvZ MnYi AwaKvix bv nb
t k~b|
(7) nvmKvix mg^q mvab Kiv hvBe bv, hw` bv (K) mieivn MnxZv wbewZ ew nb I mieivnKvixi wbKU nBZ wWU bvU MnYi
mc Kvb cgvY _vK ; A_ev
(L) mieivn MnxZv wbewZ ew bv nb, m mieivnKvix MnxZvK AwZwi g~j
mshvRb Ki diZ c`vb Ki Dnv bM` nDK A_ev MnxZv KZK mieivnKvixi Kvb cvIbv
cwikvai gvag nDK|
103
(8) Dc-aviv (7)(L)- Gi Dk c~iYK (K) Dcaviv (1) Gi `dv (K) nBZ `dv (M)- G ewYZ mg^q NUbvi KviY hw` Kvb
mieivnKvix cwikvwaZ `vgi AvswkK ev mgy`q A_ diZ c`vb Kib, Ze wfbic Kvb
cgvY bv _vwKj, h cwigvY A_ diZ c`vb Kiv nBe Dnvi ga diZ c`vbKZ A_i
Ki fMvski mgcwigvY g~j mshvRb Kii A_ Afy
iwnqvQ ewjqv MY KwiZ nBe;
(L) Dcaviv (1) Gi `dv (N)- G ewYZ mg^q NUbvi KviY hw` Kvb mieivnKvix Kvb A_
diZ c`vb Kib, Ze wfbic Kvb cgvY bv _vwKj, awiqv wbZ nBe h, diZ c`vbKZ
A_i mgcwigvY g~j mshvRb Ki c`q nBe bv|
68. Abv`vqx FYi mieivnvi mg^q|GB aviv chvR nq(1) hw` KihvM mieivni Rb mieivnKvixK AvswkK ev mgy`q cY cwikva Kiv bv nBqv
_vK Ze GB aviv chvR nBe|
mieivnKvixi Rb nvmKvix mg^q
(2) hw` evi gvmvwaKKvj hver KihvM mieivn eve` mieivnKvixi AbyK~j c`q cYi
AvswkK ev mgy`q cwigvY eKqv _vK Ges mieivnKvix Zvnvi wnmve ewnZ (books of
account) AcwikvwaZ A_i cwigvYK Abv`vqx FY wnmve Aejvcb Kwiqv _vK (written
off), Ze mB mieivnKvix aviv 67 Gi Aaxb Ggbfve GKwU nvmKvix mg^q mvab
KwiZ cvwie hb D mieivni Rb cY cwieZb c~eK Kvb mg^q NUbv NwUqvQ|
(3) wbgewYZ Ki gqv`mg~ni ga hBwU kl nq mBwUZ mg^q c`vb Kiv nBe (K) hLb c_g evi cvc cY evi gvmi AwaKKvj eKqv nq ; A_ev
(L) FYwU Avbv`vqx FY wnmve Aejvcb Kiv nq|
MnxZvi Rb ewKvix mg^q
(4) Z`cwigvY hw` (K) Kvb KihvM mieivni Rb Kvb mieivnKvixi AbyK~j c`q cYi mgy`q ev Ask
wekl evi gvmvwaKKvj hver eKqv _vK; Ges
(L) mieivn mwKZ DcKiY Kii Rb mieivn MnxZv Kvb weqvRb `vwe Kwiqv _vK,
104
Ze, D MnxZv aviv 67 Gi weavb Abyhvqx Ggbfve GKwU ewKvix mg^q mvab Kwie hb
D mieivni Rb cY cwieZbc~eK Kvb mg^q NUbv NwUqvQ|
(5) mg^q mB Ki gqv` mvab KwiZ nBe hLb A_i cwigvY c_gevi evi gvmi
AwaKKvj eKqv nq|
cieZx cwikvai djvdj
(6) Kvb Avbv`vqx FYi Rb Kvb mieivnKvix GKwU mg^q mvabi ci A_ev Kvb mieivn
MnxZv eKqv FYi Rb GKwU mg^q mvabi ci hw` mieivn MnxZv c~ei AcwikvwaZ A_i
AvswkK ev mgy`q cwigvY mieivnKvixK cwikva Kib, Zvnv nBj AviI GKwU mg^q mvab
Kiv hvBe Dnv wbwZKiYi Rb h (K) mieivnKvixi t cwikvwaZ Drcv` Kii cwigvY nBe cKZ c cv cYi Ki
fMvski mgcwigvY; Ges
(L) MnxZvi t DcKiY Ki iqvZi cwigvY nBe cKZc cwikvwaZ cYi Ki
fMvski h_vh_ AbycvZ|
Kvb wWU bvUi cqvRb bvB
(7) Kvb Avbv`vqx FY ev eKqv FYi MnxZvK mieivnKvix KZK Kvb wWU bvU
c`vb Kivi cqvRb nBebv Ges ewKvix mg^q mvabi Rb MnxZvi `vq-`vwqZi I
Kvb wWU bvU aviY Kivi cqvRb nBe bv|
cgvYi `vwqZ
(8) Kvb A_ cwikva Kiv nq bvB Ges Kvb FY Avbv`vqx FY Dnv cgvYi `vwqZ
mieivnKvixi Dci eZvBe|
69. evswKs eevi gvag A_ cwikva bv Kivi KviY mg^q (1) KihvM mieivn ARbi Kvb wbewZ ewi GKwU ewKvix mg^q _vwKe, hw`(K) Kvb mieivni hKvb cwigvY cY cwikvai c~e Kvb Ki gqv` aviv 57 Gi
Dcaviv (1) Ges aviv 31 Gi Dcaviv (1)(K) A_ev 1(L) Gi kZ gvZveK D ew
DcKiY Kii wnmve c`vb Ki;
(L) KihvM mieivni Rb aviv 64 Gi Dcaviv (3) Gi weavb Abyhvqx Kvb ewi
hvPvBhvM evswKs `wjji gvag KihvM mieivni cY cwikva Kiv AvekK nq; Ges
105
(M) D ew cieZxZ hvPvBhvM evswKs `wjji gvag ewZiK Ab Kvb Dcvq cY

cwikva Kwiqv _vK|
(2) Dcaviv (1) Gi Aaxb cqvRbxq ewKvix mg^q mB Ki gqv` ev Ki gqv`mg~n
KwiZ nBe hB Ki gqv` ev Ki gqv`mg~n Kvb ew hvPvBhvM evswKs `wjj ewZiK
Ab Kvb Dcvq mieivni cY cwikva Ki |
(3) mg^qi cwigvY hvPvBhvM evswKs `wjj ewZiK Ab Kvb Dcvq cwikvwaZ cYi Ki
fMvski mgvb nBe|
70. ewMZ Dk (Private purposes) eeZ mì mg^q|AwRZ ev Avg`vwbKZ cY

(1) Kvb wbewZ ewi GKwU ewKvix mg^q _vwKe, hw` D ew (K) Kvb m` ARb ev Avg`vwbi Dci D~Z ev cwikvwaZ DcKiY Kii mgy`q ev
AvswkK cwigvYi Rb DcKiY Ki iqvZ MnY Kib ev Kwiqv _vKb; Ges
(L) D m` ewMZ Dk eenvi Kib|
(2) ewKvix mg^qi cwigvY nBe D ew KZK m` ARb A_ev Avg`vwbi Rb MnxZ
DcKiY Ki iqvZi mgcwigvY A_|
Drcvw`Z m`
(3) Kvb wbewZ ew KZK Drcvw`Z mì Rb GKwU ewKvix mg^q _vwKe, hw` (K) D ew ewMZ Dk D m` eenvi Kib; Ges
(L) D ew KZK m`wUi mieivn Kiv nBj Dnv KihvM mieivn nBZ|
(4) ewKvix mg^qi cwigvY nBe mì bvh evRvi g~ji Ki fMvsk|
hLb mg^q mvab Kiv nq
(5) hB Ki gqv` m`wU c_g ewMZ Dk eeZ nq mB Ki gqv` ewKvix mg^q
mvab KwiZ nBe|
ewMZ Dk eenvi A_
(6) Kvb ew Kvb m` ewMZ eenvi cqvM Ki hw` D ew Avw_K Kvhgi
Dk ewZiK Ab Kvb Dk ewYZ m` eenvi ev fvM Kib|
106
D`vniY- Kvb ewi Avw_K Kvhgi mwnZ mswk- bn GBic Dk, mnhvMx ewZiK, Ab Kvb
ewK cY c`vb Kiv nBj cYwU ewMZ Dk eeZ nBqvQ ewjqv MY nBe | D`vniYîc,
Kvb wbewZ ew KZK Zuvnvi ezK Kvb cY Dcnvi wnmve c`vb Kiv D cYi ewMZ Dk
eenvi eySvq|
UxKvt aviv 32 Gi Dcaviv (6) Gi Aaxb bvh evRvi g~ji wfwZ Kvb mnhvMxK c` cYi Ki
wbaviY Kiv nBe|
UxKvt bM` A_i cwieZ èi gvag c` myweav wnmve Kvb KgxK cY c`vb ewMZ Dk eenvi
wnmve MY nq t aviv 39 è|
71. wbewZ nIqvi DcKiY Ki I g~mK mg^q |

nvZ-_vKv gIRyì nvmKvix mg^q
(1) hB ew UvbIfvi Kii Rb ZvwjKvfy Ges cieZxZ wbewZ nBqvQ, D ew
wbeb KvhKi nIqvi wèmi c~eeZx w`b kl Zvnvi `Lj _vKv cYi Rb nvmKvix mg^q
mvabi j Kwgkbvi eivei Ave`b KwiZ cvi, hw` (K) D ewi wbeb c~eeZx wZb gvmi ga cYwU(A) D ew KZK Avg`vwbKZ nq Ges ZrKZK Avg`vwbi Dci g~j mshvRb
Ki cwikva Kiv nq ; A_ev
(Av) D ewi wbKU mieivn c`vb Kiv nq, Ges ZrKZK mieivn MnYi mc
GKwU Ki Pvjvbc aviY Kiv nq ;
(L) D ew cY ARb Kwiqv _vK(A) Zvnvi Avw_K Kvhgi Dk Ges Dnvi ^vfvweK cwqvq ; Ges
(Av) Pjgvb mieivni Dk ; Ges
(M) D ew Avg`vwb ev ARbi Rb DcKiY Ki iqvZ MnY KwiZ cvwiZ hw` D
ewi wbewZ nIqvi wèm D Avg`vwb ev ARb msNwUZ nBZ|
(2) nvmKvix mg^qi h mevP cwigvY Kwgkbvi c`vb KwiZ cvib Dnv nBe wbgewYZ
mg~ni ga hBwU AwaKZi Kg Dnvi mgcwigvY (K) D ewi wbKU h mieivnKvix mieivn c`vb KwiqvwQj ZrKZK c`q A_ev
Avg`vwbi Dci D ew KZK cwikvwaZ g~j mshvRb Kii cwigvY;
(L) D ewi wbewZ nIqvi mgq cYi bvh evRvi g~ji Ki fMvsk|
107
Z Kivivc wbiva
(3) hB Kvb ew UvbIfvi Kii Rb ZvwjKvfy nb mB wZwb (K) cieZxZ wbewZ nb Ges KihvM cY mieivn Kib; Ges
(L) wbewZ nIqvi c~e h Ki gqv` kl nq D Ki gqv` UvbIfvi Ki `vwLjc D
ew KZK c` mieivni cY c~eB Afy nBqv _vwKj,
ewYZ mieivni D ew KZK cwikvwaZ UvbIfvi Kii mgcwigvY nvmKvix
mg^q mvabi AbygwZ Pvwnqv Kwgkbvi eivei Ave`b KwiZ cvwieb|
Ave`b
(4) GB avivi Aaxb nvmKvix mg^qi Rb Kejgv GKwU Ave`b Kiv hvBe Ges, Zvnv (K) wbewZ nIqvi 6 (Qq) gvmi ga KwiZ nBe;
(L) evW KZK wbavwiZ cv Ges cwZZ; Ges
(M) chvR , Dcaviv (1) nBZ Dcaviv (3) -G ewYZ welqmg~n cgvYi Rb chv
`vwjwjK cgvY _vwKZ nBe|
(5) Kwgkbvi ìLv cvwi 2 (`yB) gvmi ga GB avivi Aaxb D ewK c` nvmKvix
mg^q mvabi cwigvY (hw` _vK) Ges hB Ki gqv` nvmKvix mg^q mvab Kiv hvBe Zvnv
ìLvKvixK AewnZ Kwie|
Acivci ARbi DcKiY Kii nvmKvix mg^q
(6) aviv 65 Gi weavbvejx mI(K) hB Kvb ew wbewZ nq Ges D ewi wbeb KvhKi nIqvi mgq A_ev
ZrcieZxZ D ewi wbKU Kvb KihvM mieivn c`vb Kiv nq; Ges
(L) D ewi wbeb KvhKi nIqvi c~e Kvb Ki Pvjvbc Bmy Kiv nBj ev mieivni
Rb cYi mgy`q ev AvswkK A_ cwikva Kiv nBj,
hB mgq D ewK Kvb DcKiY Ki iqvZi AbygwZ (hw` chvR nq) c`vb Kiv nq
Zvnv Ggbfve wbicY KwiZ nBe hb mieivni Dci c`q g~j mshvRb Ki D ewi
wbeb KvhKi nIqvi wèm c`q nBqvwQj|
UxKvt Dnvi A_ GB h, hw` Kvb ewK Kvb DcKiY Ki iqvZ MnYi AbygwZ c`vb Kiv nq, Ze D
ewi c_g g~j mshvRb Ki `vwLjc Dnv c` nBe A_ev cieZxZ hB mgq D ew Kvb Ki
108
Pvjvbc aviY Ki A_ev D iqvZ `vex Ki 7 Aavq M-L Abymvi mB mgq iqvZ MnYi AbygwZ
c`vb Kiv hvBe|
c` mieivni c`q g~j mshvRb Ki

(7) aviv 31 Gi weavbvejx mI (K) hB Kvb ew wbewZ nq Ges D ewi wbeb KvhKi nIqvi mgq ev
ZrcieZxZ Kvb mieivn c`vb Ki; Ges
(L) D ewi wbeb KvhKi nIqvi c~e Kvb Pvjvbc Bmy Kiv nBj A_ev mieivni
Rb AvswkK ev mgy`q A_ cwikva Kiv nBj,
D ewi KihvM mieivni Dci c`q g~j mshvRb Ki wbeb KvhKi nIqvi wèm
c`q nBe|
UxKvt Dnvi A_ GB h, D ew Zvnvi c_g g~j mshvRb Ki `vwLjc g~j mshvRb Kii Rb wnmve
c`vb Kwie hvnv cieZx gvm `q nBe|
72. wbeb evwZjKiYi cwicwZ mg^q|(1) Kvb ewi wbeb evwZji mgq Zvnvi nwZ mKj mì GKwU ewKvix
mg^q mvab KwiZ nBe, hw` D m` ARb ev Avg`vwbi A_ev D m` AvKwjZ
nBqvQ (Subsumed) Ggb Kvb DcKiYi Rb D ew DcKiY Ki iqvZ MnY Kwiqv
_vKb|
(2) ewKvix mg^qi cwigvY nBe wbeb evwZji AeewnZ c~ei wèm mì bvh
evRvi g~ji Ki fMvski mgcwigvY|
(3) GB avivi Aaxb DcKiY Ki m^wjZ Kvb mì Rb aviv 66 Gi Aaxb wbiwcZ
mg^qi AvjvK Kvb mg^q mvabi cqvRbxqZv _vwKj, D ew KZK wbiwcZ c~eeZx
evi gvmi Mo AbycvZK D avivi Aaxb wbiwcZ mg^qi mwnZ Y Kwiqv mg^qi cwigvY
nvm KwiZ nBe, Ges hw` Ggb Kvb AbycvZ chvR bv nq, Zvnv nBj mg^qi cwigvY nvm
Kiv hvBebv|
(4) P~ov Ki gqvì g~j mshvRb Ki `vwLjc mg^q mvab KwiZ nBe|
109
73. cybweqi wbwg qKZ mK nv (Second-hand) cYi mg^q|(1) mK nv cY wewi eemv ev Kvievii ^vfvweK wbqg Abyhvqx weq ev wewbgqi
Dk (cZKiYi Rb bq) xZ Second-hand cYi Kvb wbewZ ew (wWjvi)
GKwU nvmKvix mg^q mvab KwiZ cvwie, hw` wbgewYZ mKj kZ c~iY Kiv nq (K) cYwU Kvb AwbewZ ewi wbKU nBZ q Kiv nq;
(L) wWjvii wbKU cY mieivn bnvi wewk ev Ki AevnwZcv mieivn nBZbv hw` D
mieivn Kvb wbewZ ew KZK c`vb Kiv nBZ ;
(M) wWjvi KZK cYwU Avg`vwbKZ nBe bv ;
(N) wWjvi ev eemvqx KZK cYi cybt weq GKwU KihvM mieivn nq; Ges
(O) evW KZK wbavwiZ cwZZ weqvaxb Ges q msv mKj cyK ev iKWc
wWjvi msiY Kib|
(2) nvmKvix mg^qi cwigvY nBe mK nv cY qi j wWjvi KZK cwikvwaZ
cYi Ki fMvsk, hvnv wWjvi KZK cYi cybt wewi chvR g~j mshvRb Ki nvi
eenvi Kwiqv wnmve Kiv nq|
(3) nvmKvix mg^q mvab Kiv nBe (K) hB Ki gqv` wWjvi cYwU cybivq wew Ki; ev
(L) evW KZK wbavwiZ cwZZ c~ei Ab Kvb Ki gqv`|
(4) hB mgRvZxq b~Zb cYi Rb AvswkK A_ c`vb wnmve wbewZ bq Ggb Kvb
ew KZK mK nv cY c` nq, mB b~Zb cYi cY wbaviY eeZ wewbgqKZ
(traded-in) cYi bvh evRvi g~j AekB Dcaviv (2)-G Dwj-wLZ cYi gZ GKBic
nBe|
D`vniY t GKRb Mvwoi wWjvi b~Zb Ges eeZ Dfq cKvi MvwoB weq KwiZ cvib Ges KLbv KLbv
b~Zb Mvwoi mieivn g~ji GKwU Ask cyivZb Mvwoi wewbgqi gvag MnY KwiZ cvib| GB mKj
GB DcavivwU Bnv my Ki h b~Zb Mvwoi g~j, hvnvi Rb cyivZb MvwowU g~ji Ask wnmve MnY Kiv
nBqvwQj, wbicYi Rb wWjvi KZK hB bvh evRvi g~j eeZ nBqvwQj, GB avivi Aaxb wWjvii
DcKiY Ki iqvZ (wewbgq ic cyivZb Mvwo q Kivi Rb) wbicY D bvh evRvi g~j eenvi KwiZ
nBe (aviv 5 G ewYZ cY Gi msv Abyhvqx bM` A_i cwieZ Kvb è cY wnmve c`vb Kiv nBj
cY nBe D èi bvh evRvi g~j)|
110
74. exgv msv mg^q|exgvi A_ cwikvai mg^q

(1) Kvb wbewZ exgvKvix GKwU nvmKvix mg^q mvab KwiZ cvwie hw` D exgvKvix ew
exgv Pzw gvZveK Ab Kvb ewK A_ cwikva Ki Ges wbgewYZ mKj kZ c~iY Ki (K) exgv Pzwi mieivn GKwU KihvM mieivn nq;
(L) exgvKvix KZK Avg`vwb A_ev exgvKvixi AbyK~j Kvb mieivn c`vbi Rb A_
cwikva bv Kiv nBj;
(M) Ab Kvb ewi AbyK~j Kvb mieivn c`vbi Rb A_ cwikva Kiv nq bv, hw` bv
D KihvM mieivn, hvnvi Dci k~b nvi eZxZ wfb nvi g~j mshvRb Ki AvivwcZ nq;
Ges
(N) hB ewi AbyK~j A_ cwikva Kiv nq mB ew AwbewZ AbvevwmK bn|
UxKv t mvaviY weavbvejxi Aaxb (hw` mieivn evsjv`k c`vb Kiv nq Ges Aavq 6 Gi M- Li Aaxb
k~b nvi wewk bv nq) exgv cwjwm mg~ni mieivn KihvM mieivn| mBKviY wcwgqvgi Ki fMvski
mgcwigvY g~j mshvRb Ki exgvi wcwgqvgi ga
Af~ nBe|
(2) mg^qi cwigvY nBe cwikvwaZ A_i Ki fMvski mgcwigvY Ges hB Ki gqv` A_
cwikva Kiv nq mB Ki gqvì Rb g~j mshvRb Ki `vwLjc mg^q mvab KwiZ nBe|
UxKvt exgv GKwU SzwuK nvmKvix gaZv mev hLvb Kvb jvKmvbi SzuwK nvmi wbwg h_ Znwej MVb
BQzK ewì exgv eevi Aaxb GKwZ Kiv nq| nvmKvix mg^q mvab wbwZ Ki h, exgvKvix ay
exgvi gvwRb (margin) Gi Dci wbU g~j mshvRb Ki cwikva Ki, hvnv wcwgqvg eve` cv A_i
cwigvY Ges exgvKZ ew hLb wZi gyL co ZLb h cwigvY A_ cwikva Kiv cqvRb nq GB `yB
cwigvYi eeavbK cwZdwjZ Ki| GB eeavbg~jK A_i cwigvY mKj exgvKZ ewi exgvKvixi
g~j mshvRbi cwZwbwaZ Ki|
D`vniY-1 t GKRb exgvKvix GKRb exgvKZ ewK Zvnvi bKv Kvb `yNUbvq asm cv nIqvi KviY
5.75 j UvKv cwikva Ki| exgvKvix 75,000 UvKvi GKwU nvmKvix mg^q mvab Kwie hvnv D cwjwmi
AvIZvq cwikvwaZ A_i cwigvYi Ki fMvsk| hw` exgvKZ ew exgvi A_ eenvi Kwiqv GKwU b~Zb
bKv q Ki Ze weZvi Drcv` Ki (ev hw` bKvwU Avg`vwbKZ nq, Ze D Avg`vwbi Dci c`q
Ki) nBe exgvKvixK c` mg^qi A_i cwigvYi cvq KvQvKvwQ| KviY bKvwU cwZvcbi LiP KvhZt
exgvKvixi eemv ev Kvievii GKwU LiP hvnvi Dci BZvga hLb exgvi wcwgqvgi Dci Ki avh Kiv
nBqvwQj ZLbB KvhZ Ki avh nBqvwQj|
111
jvwfwlKiYi A_ cvwi ci mg^qvw`

(3) Kvb wbewZ exgvKvix GKwU ewKvix mg^q mvab Kwie, hw`(K) exgvPzwi Aaxb jvwfwl nIqvi gvag AwRZ AwaKvi cqvMi dj exgvKvix Kvb
A_ (AwaKZi Lvivc ev `vg~jK qwZ eZxZ) Av`vq Ki; Ges
(L) Av`vqKZ A_i mswk- cwigvYi Rb exgvKvixK Dcaviv (2) Gi Aaxb GKwU
nvmgvb mg^q mvabi AbygwZ c`vb Kiv nBqv _vK|
(4) mg^qi cwigvY cwikvwaZ A_i Ki fMvski mgcwigvY Ges hB Ki gqv` A_ cvw
NU D Ki gqvì g~j mshvRb Ki `vwLjc mg^q mvab KwiZ nBe|
UxKv t Dcaviv (3) Ges (4) Gi gvag mvwaZ mg^q wbwZ Ki h, exgvKvix whwb P~ovwZi cwigvY
enb Ki wZwb GKwU nvmKvix mg^q mvab Kwie Ges D Dcavivmg~n Dfq exgvKvixK mg^qi jvf
nBZ evwiZ Ki|
D`vniY-2 t D`vniY 1 G ewYZ exgvKvix jvwfwlKiYi AwaKvi cqvM KwiZ cvi Ges h `yNUbvq
exgvKZ ewi bKv askcv nBqvwQj mB `yNUbv msNUbKvix ZZxq ci wei gvgjv KwiZ cvi|
D ewI exgvKZ Ges wZxq exgvKvix c_g exgvKvixK 5,75,000 UvKv cwikva Ki| Dcaviv (1) Gi
Aaxb wZxq exgvKvixK cwikvwaZ A_i Ki fMvski mgcwigvY nvmKvix mg^q mvab Kwie hvnvi
cwigvY 75,000 UvKv| Dcaviv (2) Gi Aaxb wZxq exgvKvixi Rb D nvmKvix mg^q c_g exgvKvixi
Rb GKwU ewKvix mg^qi mwnZ wgwjqv hvq (UvKv 75 nvRvi) | GBic mg^q wbwZ Ki h, hB
exgvKvix cwiYvg jvKmvb ev wZ enb Ki mB nvmKvix mg^q mvab KwiZ cvwie|
exgvi A_ cvwi wfwZ mg^q

(5) Kvb wbewZ ew GKwU ewKvix mg^q mvab Kwie hw` (K) D ew exgvPzwi AvIZvq Kvb A_ cv nb, wZwb D Pzwi Kvb c nDb ev bv
nDb;
(L) c` A_ jvKmvb mswk- nq (A) D ewi Avw_K Kvhgi ^vfvweK cwqvq; ev
(Av) D ewi Avw_K Kvhgi ^vfvweK cwqvq Kvb mì AvswkK ev mgy`q
eenvi mswk welq ; Ges
(M) exgvPzwi mieivn GKwU KihvM mieivn nq|
(6) mg^qi cwigvY nBe cv A_i Ki fMvski mgcwigvY Ges Dnv wbgewYZ Dcvq
nvmcv nBe 112
(K) hB Avw_K Kvhg jvKmvb mvwaZ nBqvwQj Dnv Ki AevnwZcv mieivn cZ

mswk- wQj ; A_ev
(L) jvKmvb mswk- m` Ki AevnwZcv mieivn cZ A_ev ewMZ Dk eeZ
nq; Ges
(M) hw` `dv (K) Ges `dv (L) DfqB chvR nq, Ze cv A_i cm hBwU Lyeekx
hywhy mBwU chvR nBe|
D`vniY 3t D`vniY 1 Ges 2 Pjgvb ivwLqv, exgvKZ ew hvnvi bKv asm nBqvwQj wZwb evsjv`k
AvMZ chUKì evcmvMi cgv` gYi Rb cavbZ bKvwU eenvi Kib| hvnvB nDK, gvS gvS
bKvwU ewMZ Dk eeZ nq Ges ewMZ Dk Dnv kZKiv 15 fvM eeZ nIqvi wfwZ
bKvwUi q, givgZ Ges iYveY GgbwK Dnvi gvb DbxZKiY msv DcKiY Kii aygv kZKiv
85 fvM D ew NUbvi mgq DcKiY Ki iqvZ `vex KwiqvQ| D ew KZK
c`q Drcv` Kii
cwigvY nBe 75,000 UvKvi kZKiv 85 fvM, hvnv 63,750 UvKv|
UxKvt c` D`vniYi welq GB avivi Aaxb mg^qi bxU djvdj nBZQ h `yBRb exgvKvixB exgv
cwjwmi AvIZvq g~j mshvRb Kimn A_ cwikva Ki| c_g exgvKvix cwikvwaZ A_i ga Afy
g~j mshvRb Kii mgcwigvY GKwU nvmKvix mg^q mvab Ki, wK wZxq exgvKvixK c` nvmKvix
mg^qi mgcwigvY GKwU ewKvix mg^q mvab Kwiqv D cwigvY A_ cieZxZ cwikva Ki| 5 j 75
nvRvi UvKvi A_ cv nBqv exgvKZ ew 63,750 UvKvi GKwU ewKvix mg^q mvab Ki| hLb exgvKZ
ew GKB g~ji wewbgq GKwU cwZvwcZ (replacement) cgv`Zix q (ev Avg`vwb) Ki ZLb
mieivnKvix (ev Avg`vwbKvix wnmve exgvKZ ew) 75,000 UvKvi g~j mshvRb Ki cwikva Ki Ges
exgvKZ ew 63,750 UvKvi GKwU DcKiY Ki iqvZi `vex Ki| AKwZZ DcKiY Kii Aewk Ask
exgvKvixMY KZK
Kvfvi (cover) KwiZ nq Ges cwikl wZxq exgvKvix KZK
cwikvwaZ nq| wZxq
exgvKvixK c~Y Ki fMvski Rb GKwU nvmKvix mg^q mvab KwiZ nq GB KviY h, DcKiY Kii LiP
hvnv exgvKZ ew nvm ev weqvwRZ KwiZ cvi bv Dnv exgvKvixi Kvievii GKwU LiP Ges KvhKi fveB
exgvi wcwgqvgi Dci Kivivci gvag D Kvievii Dci Ki Avivc Kiv nBqvQ| Dcaviv (6) Gi
Aaxb cqvRbxq mg^q wbwZ Ki h, exgvKZ ew hLb cwZvwcZ bKv q Ki ZLb DcKiY Ki
iqvZ Ges cwZvwcZ bKvi g~j mshvRb Ki mgZ g~j MnYi gvag (being paid) Z gybvdv jvf
Kwie bv|
75. jUvix, jvKx W, ivd&j W, nvDwR Ges Abyic Kvhgi mg^q|113
(1) jUvix, jvwK W, ivdj W, nvDwR, A_ev Abyic Kvhg (Kvhg) cwiPvjbvKvix Kvb
wbewZ ew KZK ewYZ Kvhgi djkwZZ Avw_K cyivi eve` Kvb A_ cwikva Kiv
nBj D ew cwikvwaZ A_i Ki fMvski mgcwigvY nvmKvix mg^q mvab KwiZ cvwie|
(2) nvmKvix mg^q (K) mvab Kwieb h Ki gqv` Avw_K cyivi eve` A_ cwikva Kiv nq mB Ki gqv` ;
Ze
(L) mvab Kwieb bv, hw` hLb mgy`q wUKU mieivn Kiv nBe ZLb D ew wbewZ bv nb|
76. Kinvi cwieZbi mg^q|(1) aviv 57 Dcaviv (1) Ges aviv 31 Gi Dcaviv (1) Gi `dv (L) Ges `dv (M) Abymvi
Kvb wbewZ ew GKwU mg^q mvab KwiZ cvwie hw` D wbewZ ew mieivni
chvR cKZ nvi Acv wfbnvi wekl Kvb mieivni g~j mshvRb Ki cwikva
Kwiqv _vK |
(2) cKZ c cwikvwaZ g~j mshvRb Kii cwigvY Ges mieivni c`q g~j
mshvRb Kii cwigvYi ga cv_K nBj mg^q A_i cwigvY|
UxKvt aviv 18 Gi Dcaviv (4) Gi Aaxb Kvb wekl mieivni chvR g~j mshvRb Kii nvi
nBe mieivni mgq chvR nvi|
Aavq-8
Ki Pvjvbc Ges Abvb `wjjvw`
77. Ki Pvjvbc|(1) Kvb wbewZ ew whwb KihvM mieivn c`vb Kib wZwb D mieivni Dci hw`b g~j
mshvRb Ki c`q nBe mBw`b A_ev Z`c~e GKwU msLvbywgK h_v_ Ges wbfyj Ki
Pvjvbc c`vb Kwieb|
UxKv t g~j mshvRb Ki c`q nIqvi ZvwiL aviv 31 G weaZ iwnqvQ|
(2) Ki Pvjvbc wbgewYZ Z_vejx Afy _vwKe(K) Pvjvbc c`vb Kivi ZvwiL;
(L) mieivnKvixi bvg Ges BIN ;
(M) mieivnKZ cYi eYbv, cwigvY Ges Abvb cvmwK wek` weeiY ;
114
(N) g~j mshvRb Kimn mieivni gvU c`q g~j ;

(O) mieivni chvR g~j mshvRb Kinvi;
(P) c`q g~j mshvRb Kii cwigvY; Ges
(Q) mieivni g~j hw` 50,000 UvKvi AwaK nq mB MvnKi bvg Ges BIN
(chvR ) ;
(R) evW KZK wbavwiZ Abvb Z_|
(3) Kvb Ki Pvjvbc `dv 2(Q)- Gi kZvejx cwicvwjZ bv nIqvi KviY Aea nBe bv, Ze
D kZ cwicvwjZ bv nBj ewYZ DcKiY Ki iqvZ msv Kvb `vexi mg_b Dnv eenvi
Kiv hvBe bv|
(4) hB aviv 79 chvR nBe mB GB avivi weavb chvR nBe bv|
UxKv t hB Kvb mieivn aviv 61 Gi Aaxb GKwU cvmwK mieivn Ges mieivn MnxZv GKwU Drm
Ki KZbKvix mv mB mieivnKvix aviv 79 Gi AvIZvq GKwU mgw^Z Ki Pvjvbc Ges Drm Ki
KZb cZqb c Bmy Kwieb|
78. wWU bvU Ges WweU bvU|(1) aviv 67 Gi kZvbyhvqx BmyKZ WweU A_ev wWU bvU wbgewYZ Z_vejx Afy
_vwKe(K) WweU ev wWU bvU c`vb Kivi ZvwiL ;
(L) mieivnKvixi bvg Ges BIN ;
(M) cvmwK g~j Ki Pvjvbci ZvwiL Ges wgK bî;
(N) mg^qi cKwZ;
(O) mieivni c`q g~j mshvRb Kii cwigvYi Dci cfve ;
(P) mieivni c`q g~j mshvRb Kii cfve 5,000.00 UvKv AwZg Kwij
mieivn MnxZvi bvg I wbeb bî (chvR ); Ges
(Q) mg^q NUbvi KviY cqvRb ev c` hKvb ewKvix ev nvmKvix mg^qi cwigvY
mbvKiYi wbwg cqvRbxq evW KZK wbavwiZ Abvb Z_|
115
(2) aviv (1)-Gi `dv (P)-G Dwj-wLZ kZ cwicvwjZ bv nIqvi KviY Kvb wWU bvU
Aea nBe bv, Ze D kZ cwicvwjZ bv nBj nvmKvix mg^qi `vexi mg_b Dnv eenvi
Kiv hvBe bv|
79. mgw^Z Ki Pvjvbc Ges Drm Ki KZb mb`c|(1) Drm Ki KZbKvix mv eZxZ Kvb wbewZ ew whwb Drm Ki KZbKvix mvi wbKU
Kvb cvmwK mieivn c`vb Kib, wZwb D mieivni Dci hw`b g~j mshvRb Ki c`q
nBe mBw`b A_ev Z`c~e Drm KZbKvix mvi wbKU GKwU mgw^Z Ki Pvjvbc Ges Drm
Ki KZb mb`c Bmy Kwieb|
UxKv-1 t aviv 61 G Drm Ki KZbi cqvRbxqZv weaZ iwnqvQ |
UxKv-2 t g~j mshvRb Ki c`q nIqvi ZvwiL aviv 31 G weaZ iwnqvQ|
(2) mgw^Z Ki Pvjvbc Ges Drm Ki KZb mb`ci AvKvi Ges aiY Kgb nBe Zvnv
evW KZK wbavwiZ nBe Ges DnvZ wbgewYZ Z_mg~n Af
y _vwKe (K) mgw^Z Ki Pvjvbc Ges Drm Ki KZb mb`c c`vbi ZvwiL ;
(L) mieivnKvixi bvg, wVKvbv Ges BIN
(M) mieivnKZ cYi eYbv, cwigvY Ges Abvb cvmwK wek` weeiY ;
(N) g~j mshvRb Kimn mieivni c`q gvU cY ;
(O) mieivni Dci chvR g~j mshvRb Kii nvi ;
(P) mieivni Dci c`q g~j mshvRb Kii cwigvY ;
(Q) Drm Ki KZbKvix mvi bvg, wVKvbv Ges BIN (chvR );
(R) aviv 61 Gi weavb Abyhvqx Drm g~j mshvRb Ki KZbKvix mv h cwigvY g~j
mshvRb Ki KZb Kib Dnvi cwigvY;
UxKv t `dv (R) G c`wkZ g~j mshvRb Kii cwigvY `dv (P) G c`wkZ cwigvYi GK ZZxqvsk nBe t
aviv 61 è|
(S) Drm KZb Kivi ci h cwigvY A_ mieivnKvixi wbKU cwikva Kiv nq ;

UxKv t `dv (S) G h cwigvY A_ c`wkZ nBqvQ Zvnv `dv (N) G c`wkZ A_i cwigvY nBZ `dv (R) G
c`wkZ A_ weqvM Kwiqv cv nBe|
(&&T) evW KZK wbavwiZ Ab h Kvb Z_vw`|

116
(3) mgw^Z Ki Pvjvbc Ges Drm Ki KZb cZqb ci Abywjwc (A) mieivnKvixK Zvnvi Abvb iKWci mwnZ msiY KwiZ nBe ; Ges
(Av) evW KZK wbavwiZ nBj mgw^Z Ki Pvjvbc Ges Drm Ki KZb cZqb
ci Abywjwc Drm Ki KZbKvix ew KZK mZvqb KwiZ nBe|
80. g~j mshvRb Ki `wjjvwì wbwg Abyiva|(1) Kvb wbewZ MnxZv whwb Ki Pvjvbc, mgw^Z Ki Pvjvbc Ges Drm KwZZ Kii
mb`c Ges wWU bvU, A_ev WweU bvU cv nb bvB, hvnv mieivnKvix Bmy KwiZ eva
wQj A_ev g~j `wjjc nvivBqv dwjqvQb, mB h mgq D `wjjvw` Bmy Kwievi
evaevaKZv wQj Zvnvi wZb gvmi ga D wbewZ MnxZv ewYZ `wjjvw` BmyKiYi wbwg
mieivnKvixi wbKU wjwLZ Abyiva KwiZ cwieb|
(2) mieivnKvix Dic wjwLZ Ave`b cvwi 10 (`k) w`bi ga D `wjjvw` c`vbi
eev Kwieb |
81. cwZwbwa KZK BmyKZ A_ev cwZwbwa eivei BmyKZ `wjj|weq GRU
(1) hw` Kvb KihvM mieivn g~j mieivnKvixi c KgiZ Kvb GRU KZK c`vb Kiv nq
Ges g~j mieivnKvix I GRU DfqB wbewZ nb, mB Ki Pvjvbc, A_ev WweU A_ev
wWU bvUmn h Kvb `wjj hvnv g~j mieivnKvix KZK c`vb Kiv cqvRb, Dnv GRU KZK
c`vb Kiv hvBe, Ze Dnv g~j mieivnKvixi bvg c`vb KwiZ nBe Ges DnvZ D g~j
mieivnKvixi bvg, wVKvbv Ges BIN Afy _vwKe |
qKvix GRU
(2) hw` Kvb KihvM mieivn g~j mieivnKvixi c KgiZ Kvb GRUi wbKU c`vb Kiv
nq Ges g~j mieivnKvix I GRU DfqB wbewZ nb, mB Ki Pvjvbc, A_ev GKwU
WweU bvU ev wWU bvUmn hKvb `wjj hvnv g~j mieivnKvixi eivei c`vb Kiv cqvRb,
Dnv GRU eivei c`vb Kiv hvBe Ze DnvZ D g~j mieivnKvixi bvg, wVKvbv Ges BIN
eenvi KwiZ nBe|
117
82. evavwbla|(1) Kvb KihvM mieivni Rb gv GKwU g~j Ki Pvjvbc A_ev mgw^Z Ki Pvjvbc Ges
Drm Ki KZb mb`c Bmy Kiv hvBe, Ze h ew g~j Ki Pvjvbc Bmy KwiqvwQjb wZwb,
g~j Ki Pvjvbc nvivBqv wMqvQ gg Kvb wbewZ MnxZv `vwe Kwiqv _vwKj cwivifve
WywcKU DjLc~eK GKwU Abywjwc c`vb KwiZ cvwie|
(2) Kvb GKwU mieivni welq Kvb wekl mg^q mvabi Rb gv GKwU g~j wWU A_ev
WweU bvU Bmy Kiv hvBe, Ze h ew g~j WweU A_ev wWU bvU Bmy KwiqvwQjb wZwb,
g~j wWU A_ev WweU bvU nvivBqv wMqvQ gg Kvb wbewZ MnxZv `vwe Kwiqv _vwKj
cwivifve WywcKU DjLc~eK GKwU Abywjwc c`vb KwiZ cvwie|
Aavq-9
m~iK
83. m~iK Avivc |m~iK vivc
(1) m~iK AvivwcZ Ges c`q nBe (K) m~iK AvivchvM cY Avg`vwb Dci ;
(L) evsjv`k cZKZ m~iK AvivchvM cY mieivni Dci; Ges
(M) evsjv`k m~iK AvivchvM mev mieivni Dci|
ivwbi AevnwZ
(2) hw` Kvb cY cv_wgKfve evsjv`ki Afi fvMi wbwg Avbqb bv Kwiqv ivwbi
wbwg Avbqb Kiv nq, Ze mB m~iK AvivchvM cYi Avg`vwbi Dci Kvb
m~iK Avivc Kiv nBe bv|
(3) hw` Kvb mieivn GB AvBbi 6 Aavqi M Li Aaxb k~b Kinvi wewk nq, Ze
mB D m~iK AvivchvM cY ev mev mieivni Dci Kvb m~iK Avivc
Kiv nBe bv|
GKK chvq Ki
(4) Kvb wbw` m~iK AvivchvM cY ev mev mieivni Dci m~iK aygv
GKchvq c`q nBe|
118
c`q m~iK i cwigvY

(5) c`q m~iK i cwigvY nBe(K) ZZxq Zdwmj m~iK AvivchvM Kvb cY A_ev mevi Dci m~iK
nvi mywbw`fve DjL _vwKj t D cY ev mevmg~ni m~iK
AvivchvM g~ji mwnZ chvR m~iK i nvi Y Kwiqv|
(L) ZZxq Zdwmj m~iK AvivchvM Kvb cY A_ev mevi Dci m~iK
i cwigvY mywbw`fve DjL _vwKj t D cwigvY|
Kinvi cwieZb
(6) hB m~iK i nvi cwieZb NU, mB wbgewYZ nvi cqvM KwiZ nBe(K) m~iK AvivchvM cY Avg`vwbi t m~iK hLb c`q nq mB mgq
hB nvi chvR nBe mB nvi ; A_ev
(L) m~iK AvivchvM cY ev mev mieivni t mieivni mgq hB nvi
chvR nBe mB nvi|
84. m~iK cwikva eva ew|(1) aviv 83 Gi AvIZvq AvivwcZ m~iK cwikva eva ew nBe(K) m~iK AvivchvM cY Avg`vwbi t Avg`vwbKviK;
(L) evsjv`k cZKZ m~iK AvivchvM cY mieivni t cZKviK ; Ges
(M) m~iK AvivchvM mev mieivni t mieivnKvix A_ev ZZxq Zdwmj
wbw`KZ Ab Kvb ew |
(2) Dcaviv (1) Gi `dv (K), (L) I (M) G Dwj-wLZ ew eZxZ Ab h Kvb ewi wbKU
nBZ m~iK Av`vq Dcaviv (1) evavM Kwie bv, hw` D ew c_Kfve, A_ev
h_fve Ges c_K c_Kfve (jointly and severally), GB AvBbi Ab Kvb weavbi
Aaxb, D m~iK cwikvai Rb `vqx _vKb|
85. m~iK AvivchvM g~j|hB m~iK AvivchvM g~j cvmwK
119
(1) m~iK AvivchvM Kvb wekl cY A_ev mevi m~iK AvivchvM g~j
cvmwK nBe hw` Kejgv m~iK AvivchvM g~ji kZvsk wnmve ewYZ cY
A_ev mevi Dci m~iK AvivwcZ nq|
D`vniY t GKRb b~Zb Zvi wbKU GKwU UwjKwgDwbKkb Kvvbx Kvb GRUi gvag 150 UvKvi
g~jgvbi GKwU mxg KvW Ges 500 UvKvi cebKvj (air time) weq Ki| weqi mgq UwjhvMvhvM
mieivnKvix KZK mxg KvW KvhKi Kiv nq| mxg KvW KvhKi Kivi m m 600 UvKv cwigvYi m~iK
AvivwcZ nBe| ZZxq Zdwmji wZxq Ask GK bî AvBUg è| Dnvi A_ GB h, mxg KvW
KvhKi Kivi Rb GB m~iK AvivchvM g~jwfw chvR nBe bv| GB gb ivwLZ
nBe h, mxg KvW Ges cebKvji g~ji hvMdji wfZi g~j mshvRb Ki Af
y iwnqvQ| c`q
g~j mshvRb Ki nBe `ywU g~ji hvMdji Ki fMvsk t (150+500) x 15/115 = 84.78 UvKv)|
m~iK AvivchvM Avg`vwb cYi g~j

(2) m~iK AvivchvM Avg`vwbKZ cYi m~iK AvivchvM g~j nBe Avg`vwbi
Dci c`q m~iK ev` w`qv aviv 25 Abyhvqx wbiwcZ D cYi Avg`vwbi g~ji mv_
Avg`vwb hvM Kwiqv hvnv nq, Zvnv|
UxKv t aviv 25 Gi AvIZvq g~j mshvRb Ki avhi Rb KihvM cYi g~j nBe m~iK , Avg`vwb
g~j, chvR Avg`vwb Ges Byi LiP I cwienb LiP BZvwì mgw| m~iK AvivchvM g~j
nBj m~iK eZxZ Dic cwZZ wbiwcZ g~j| Dnvi A_ GB h, c_g Avg`vwb g~ji Dci
chvR Avg`vwb hvM Kwiqv hvMdji Dci m~iK AvivwcZ nBe Ges ZrcieZxZ Avg`vwb
g~j, Avg`vbx Ges m~iK BZvwì mgwi Dci g~j mshvRb Ki AvivwcZ nBe|
D`vniY t ivnvZ wjt KZK Avg`vwbKZ GKwU cY Pvjvbi g~j 10 (`k) j UvKv| D g~ji ga
cwienb Ges exgv LiP Afy| Avg`vwbKZ cYi Dci 5% Avg`vwb , 30% m~iK , Ges 15%
nvi g~j mshvRb Ki AvivwcZ AvQ| G Avg`vwb i cwigvY nBe $ 50,000.00 (cvk
nvRvi) UvKv, m~iK AvivchvM g~j nBe 10 (`k) j UvKv + 50 nvRvi UvKv = $ 10.5 j
UvKv| AZGe, m~iK i cwigvY nBe $ 3.15 j UvKv| g~j mshvRb Ki Avivci j Avg`vwb
cYi g~j nBe (10.5 + 3.15) = 13.65 j UvKv Ges Avg`vwb cYi Dci c`q g~j mshvRb Kii
cwigvY nBe 2,04,750.00 UvKv|
m~iK AvivchvM mieivni g~j

(3) Dcaviv (4) A_ev (5) -G ewYZ kZ eZxZ, m~iK AvivchvM cY ev mev
mieivni Dci m~iK AvivchvM g~j nBe mieivni Dci c`q m~iK ev`
w`qv aviv 32 Abyhvqx wbavwiZ cY ev mevi KihvM mieivni g~j|
120
D`vniYt GKRb cyZKviK m~iK hy cY weq Ki megvU 1,38,000 UvKv cYi wewbgq,
Zba 20% m~iK , Ges 15% g~j mshvRb Ki Af
y iwnqvQ| g~j mshvRb Kii Dk
mieivni g~j nBj D cY nBZ Ki fMvsk ev` Ìqvi ci Aewk
(1,38,000-18,000) =
1,20,000 UvKv| mieivni m~iK AvivchvM g~j nBj, m~iK ev` w`qv Dnvi g~j mshvRb
Ki g~j (1,20,000-20,000)| GB m~iK AvivchvM g~j nBj 1,00,000 UvKv| KvhZt
cZ
KviKMY wbgewYZ cwZZ
wecixZ w`K nBZ Dnvi wnmve wbicY Kwie| GKRb cZ

KviK
Kvbic Ki Avivc Kivi c~eB 1,00,000 UvKv g~j PvR KwiZ cvib| c_g g~j mshvRb Ki
Avivci Dk g~j wbicYi Rb (1,00,000 + 20,000) 20% m~iK hvM Kiv nBe| GBic
wbavwiZ g~ji mwnZ g~j mshvRb Ki mekl hvM Kwiqv (120,000 + 18000) megvU cY cvIqv
hvBe, hvnv AekB MvnKi Dci PvR Kiv nBe (1,38,000)|
(4) cYwenxb A_ev Achv cY wewk m~iK AvivchvM cY ev mev mieivni m~iK
AvivchvM g~j nBe D mieivni bvh evRvi g~j|
(5) hB Kvb wekl weavb (scheme) chvR nq, mB m~iK AvivchvM
cY ev mev mieivni m~iK AvivchvM g~j nBe D mieivni welq evW KZK
wbavwiZ g~j|
86. ZvgvK Ges GvjKvnjhy cYi wekl weavb (Scheme)|(1) evsjv`k cZKZ m~iK AvivchvM Kvb cYi Dci m~iK Avivc Ges
Av`vqi Dk evW h Kvb wekl weavb ceZb KwiZ cvwie, hw` cYwU nq (K) wmMviU, ZvgvK ev Dnvi wgwkZ èmn mgZzj èvw`; A_ev
(L) g` RvZxq cvbxq, g` RvZxq cvbxqi DcKiY ev mgZzj èvw`|
(2) GB avivi Aaxb evW KZK cewZZ wekl weavb (scheme) viv cYi mevP LyPiv g~j
wbaviY Kiv hvBe Ges D ic wbavwiZ g~j m~iK AvivchvM g~j wnmve MY nBe|
UxKv-1 t Dnvi A_ GB h, cZ
KviK KZK h g~j cY mieivn Kiv nq Dnvi mwnZ cwikvwaZ m~iK
i cwigvY Kvbfve mwKZ bn|
UxKv-2 t ZvgvK Ges GvjKvnj RvZxq cYi mieivn msv g~j mshvRb Ki welqK weavb GB ic
cewZZ wekl weavb viv zY nBe bv|
D`vniY-1 t evi wmMviUi 20 kjvKvi mevP LyPiv g~j 104 UvKv Ges m~iK 58 kZvsk|
GB cZ
KviK KZK cwikvwaZ m~iK i cwigvY nBe 60.32 UvKv|
121
(3) GB avivi Aaxb evW KZK cewZZ wekl weavb (scheme) cZKviKi Rb AvekKxq
weavbvejx Afy KwiZ cvi hgb- gvoK, evZj, Ab Kvb cv ev Abvb aviKi A_ev
Dnvi Mvq GKwU v, evivj (Banderol) ev wekl wP ev wekl AvKvii Ges
wWRvBbi Qvc, hvnv wbivcvg~jK ewk m^wjZ Ges GZ`yk v, evivj A_ev wekl
wP ev Qvci eenvi, weZiY, msiY, Z`viwK, cheY, wnmve-wbKvk Ges gvoKRvZKiYi
welqmn GBic Kvhg cewZZ wekl weavb Af
y _vwKe|
(4) wekl weavbi AvIZvaxb cYi mieivnKvix wZwb cKviK, cvBKvix eemvqx, LyPiv
weZv A_ev Ab h Kvb wbewZ ew nDK Zvnv wbwekl Z`xq mieivni Dci g~j
mshvRb Ki Av`vqi wbwg wfw g~j GB avivi Aaxb wbavwiZ mevP LyPiv g~ji PvBZ
Kg nBe bv|
UxKv t GB avivi weavbvejx aviv 32 G weaZ g~j wbaviY msv mvaviY weavbvejxi Dci cvavb cvBe
|
D`vniY-2 t hwÌ D`vniY -1 LyPiv weq g~j 104 UvKv, weq g~j cKZc Dnv nBZ DPZi| aviYv
Kiv hvq h, cKZ cZ
Kvixi weq g~j 100 UvKv, cvBKvix weq g~j 105 UvKv Ges LyPiv weq g~j
110 UvKv| GB cwZwU mieivni g~j nBj mB cY hvnv nBZ Ki fMvsk ev` w`Z nBe| hB
cZ
Kvixi weq g~j 100 UvKv wQj, mB Ki fMvsk ev` w`qv mieivni g~j nBe 86.96 UvKv,
hvnvi weq g~j wQj 105 UvKv mB Ki fMvsk eZxZ g~j 91.30 UvKv, hB weq g~j 110
UvKv wQj, mB Ki fMvsk ev` w`j g~j ùvovBe 95.65 UvKv| GBmKj g~j mevP LyPiv weq
g~ji bxP, hwÌ GBme cvBKvix I LyPiv g~j Qvcvbv g~ji PvBZ ekx nBZ cvi GB KviY h
mvaviY wbqg weq g~j nBZ Ki fMvsk ev` w`j ^vfvweK g~j cvIqv hvq| GBfve mKj mieivnKvix
cYi Mvq Qvcvbv mevP LyPiv g~jK cKZ g~j wnmve MY Kwieb, hvnvi Dci Drcv` Ki c`vb
Kwieb (A_vr 15.60 UvKv)| hw` mKj mieivnKvix wbewZ nBZb mB cvBKvix weZvi bxU g~j
mshvRb Ki k~b nBZ, KviY LyPiv weZvi wbKU c` mieivni Drcv` Ki Ges cZ
KviKi wbKU
nBZ MnxZ mieivni Rb cv DcKiY Ki iqvZ GKB nBZ| LyPiv ev cvBKvix eemvqx DfqB wbewZ
nDK ev bv nDK msMnxZ g~j mshvRb Kii cwigvY GKB nBZ, KviY Zvnviv mKjB mevP LyPiv weq
g~jK mieivni g~j wnmve MY KwiZb|
87. Avg`vwbi Dci m~iK Av`vq Ges cwikva|-
122
(1) m~iK AvivchvM cY Avg`vwbi Dci AvivwcZ m~iK mB mgq, cKvi

Ges cwZZ Avg`vwbKviK KZK c`q nBe hB mgq cY Avg`vwbi Dci Abvb mKj
cKvi chvR ev AvivwcZ , Ki, g~j mshvRb Ki BZvw` AvivwcZ Ges c`q nBe|
UxKv t GBic aviv 24 Gi weavb g~j mshvRb Ki Ges m~iK Dfqi B chvR nBe|
(2) m~iK cwikvai `vq`vwqZ GB avivi KvhKvwiZvi gvag D~Z nq|

(3) wfbic Awfcvq bv _vwKj, m~iK Av`vq Ges cwikva KvhKi Kivi j evsjv`k
Avg`vwbKZ cYi , hZUzKz cvmwK Ges hZUzKz ewZg, mskvab Ges AwfhvRb
cqvRbxq ZZUzKzmvc AvBbi weavbvejx Ggbfve chvR nBe hb Avg`vwbi Dci
c`q m~iK GKwU Avg`vwb |
(4) Dcaviv (3) Gi weavbvejxK mxwgZ bv Kwiqv - AvBbi Aaxb h Kvb cwigvY e
A_ev MvivwUi `vex Kiv nBj Dnv Ggbfve wnmve KwiZ nBe hb c`q m~iK
Avg`vwb cYi Dci GKwU Avg`vwb |
88. mieivni Dci m~iK Av`vq Ges cwikva|hLb m~iK c`q nBe
(1) hB mgq mieivni Dci g~j mshvRb Ki c`q nBe mB GKB mgq m~iK
AvivchvM cY ev mev mieivni Dci AvivwcZ m~iK I c`q nBe |
UxKv t aviv 31 Gi weavb g~j mshvRb Ki Ges m~iK Dfqi B chvR nBe|
(2) m~iK cwikvai `vq `vwqZ GB avivi KvhKvwiZvi gvag D~Z nq|
(3) GB AvBbi Aaxb g~j mshvRb Ki welq h mKj gZv Ges `vwqZ KwgkbviK AcY
Kiv nBqvQ m mKj gZv I `vwqZ GB Aavqi Aaxb AvivwcZ m~iK i welqI
AwcZ nBe|
`vwLjc
(4) h ew m~iK cwikvai Rb `vqe m ew 11 Aavqi Aaxb Ges kZvejx
Abymvi cZK Ki gqvì Rb AekB GKwU `vwLjc ck Kwie|
89. m~iK AvivchvM cYi AbywgZ mieivn|-
123
(1) Kvb ew whwb m~iK AvivchvM cY cZ Kib, D ew KZK evsjv`k

cZKZ m~iK AvivchvM cYi cwigvYi welq hw` wnmve w`Z bv cvib, Ze D
ew cYmg~n bvh evRvi g~j mieivn KwiqvQ ewjqv MY nBe|
(2) hvnv nDK, Kvb m~iK Avivc Kiv nBe bv, hw` cYmg~n(K) AwMKv A_ev Abvb cvKwZK wechqi KviY b nBqv hvq ; A_ev
(L) Ab Kvb ewi wbKU mieivnKZ bv nBqv qcv nq, wZM nq A_ev wbw nBqv
hvq (disposed of)|
90. m~iK i wbwg nvmKvix mg^q|KuvPvgvj

(1) h cZKviK evsjv`k Abvb m~iK AvivchvM cY cZKiY KuvPvgvj wnmve
m~iK AvivchvM cY eenvi Ki D cZKviK m~iK eve` cwikvwaZ Ki,
hw` _vK, nvmKvix mg^q mvab KwiZ cvwie, hw` (K) Dic KuvPvgvj Avg`vwb eve` cZKviK KZK D m~iK cwikvwaZ nq; A_ev
(L) D m~iK whwb cwikva KwiqvQb wZwbB ewYZ cY cZKviKK KvuPvgvj
mieivn KwiqvQb|
(2) Ki nvmKvix mg^qi Ave`bc Abvb m~iK AvivchvM cY cZKiY KuvPvgvj
wnmve eeZ m~iK AvivchvM cY eenvii ZvwiL nBZ 6 gvmi ga KwiZ
nBe|
ivwbi Dci cwikvwaZ m~iK i Rb nvmKvix mg^q
(3) h ew m~iK AvivchvM cY Avg`vwb Ki mB D ew Avg`vwbi Dci
ZrKZK cwikvwaZ m~iK i nvmKvix mg^q mvab KwiZ cvwie hw` cYwU The
Customs Act, 1969 (IV of 1969) Gi Aaxb Kivw` cZcYi (Drawback)
kZvejxi mwnZ mvgmc~Y nq|
(4) h ZvwiL cYwU ivwb Kiv nBqvQ A_ev Kvb RvnvR, DovRvnvR ev Ab Kvb hvb
ivwbi Rb evSvB Kiv nBqvQ D ZvwiL nBZ 6 (Qq) gvmi ga nvmKvix mg^qi wbwg
Ave`b KwiZ nBe Ges GZ`m evW KZK wbavwiZ `vwjwjK cgvYvw` mshy KwiZ nBe
124
hvnvZ Dnv cgvwYZ nq h, ivwbKZ cY cZKiY eeZ DcKiYi Dci m~iK

cwikva Kiv nBqvwQj Ges cYwU ivwb nBqvQ|
c~ekZ
(5) Kwgkbvii c~evbygwZ ewZiK GB avivi Aaxb cwikvwaZ m~iK i Rb Kvb
nvmKvix mg^q mvab Kiv hvBe bv|
(6) D ewK nvmKvix mg^q mvabi AbygwZi Rb wbavwiZ cwZZ Ges cqvRbxq Z_
mnKvi Kwgkbvi eivei Ave`b KwiZ nBe|
(7) hw` Kwgkbvi GB gg m nb h AvswkK A_ev mgyy`q nvmKvix mg^q mvabi AbygwZ
c`vb Kiv hwK nBe, Ze wZwb mg^qi cwigvY, h Ki gqv` mg^q mvab Kiv hvBe
D Ki gqv` DjLc~eK AbygwZ c`vbi welqwU Ave`bKvixK wjwLZ bvwUki gvag
AewnZ Kwieb|
(8) GB avivi Aaxb Ave`b cvwi 30 wèmi ga Kwgkbvi D Ave`bi Dci wmv
c`vb Kwieb|
hLb nvmKvix mg^q mvab Kiv hvBe
(9) Kwgkbvi KZK BmyKZ bvwUk DwjwLZ Ki gqv` nvmKvix mg^q mvab Kiv hvBe|
Aavq-10
UvbIfvi Ki
91. UvbIfvi Ki Avivc|Ki Avivc
(1) aviv 17 Gi Aaxb hB ew ZvwjKvfy A_ev D avivi Aaxb hvnvi ZvwjKvfy nIqvi
cqvRbxqZv iwnqvQ, Zvnvi UvbIfvii Dci UvbIfvi Ki AvivwcZ nBe|
UvbIfvi Kii cwigvY
(2) c`q UvbIfvi Kii cwigvY nBe ZvwjKvfy ewi cvmwK UvbIfvii wZb kZvsk,
hvnv nBZ D ew KZK KihvM Avg`vwbi Dci aviv 28 Gi Aaxb cwikvwaZ AvMvg
Kii cwigvY nvm Kiv nBe|
D`vniYt hB ew Dcaviv (1) Gi kZvejx c~iY Ki Zvnvi Ryb Ki gqv` UvbIfvi Gi cwigvY `yB jvL
UvKv | D ew KZK c`q UvbIfvi Kii cwigvY nBj UvbIfvii 3%, hvnv 6,000 UvKvi mgvb|
125
UvbIfvi Ki cwikva `vqe ew

(3) Dcaviv (1) G Dwj-wLZ ew UvbIfvi Ki cwikvai Rb `vqe|
cvmwK UvbIfvii A_
(4) cvmwK UvbIfvi ewjZ Kvb Kigqv` Kvb ewi ^vfvweK A_bwZK Kvhgi gvag
c` mieivni wbwg cv mgy`q cYK eySvBe, Ze Dnvi ga wbgewYZ welqwj Afy
nBebv (K) D ew wbewZ nBqv _vwKj h mieivn AevnwZ cv nBZ Dnvi cY;
(L) D ew KZK g~jabx mì weq;
(M) D ewi Avw_K Kvhg ev D Avw_K Kvhgi Ask wekl weqi djîc D~Z
mieivni g~j ; A_ev
(N) D ewi Avw_K Kvhg cwiPvjbv nBZ vqxfve weiwZi djîc D~Z mieivni
g~j|
hLb UvbIfvi Ki c`q nBe
(5) Kvb ewi Kvb Ki gqv` c`q UvbIfvi Ki D Ki gqvì UvbIfvi Ki `vwLjc
ck Kwievi mgq cwikva KwiZ nBe|
Aavq- 11
`vwLjc
92. g~j mshvRb Ki `vwLjc|(1) Kvb wbewZ ew cZK Ki gqvì Rb D Ki gqv` kl nIqvi ci AbwaK 15
(cbi) wèmi ga g~j mshvRb Ki `vwLjc ck Kwie|
(2) g~j mshvRb Ki `vwLjc (K) Kwgkbvii wbKU ck KwiZ nBe ;
(L) evW KZK wbavwiZ dig ck KwiZ nBe, hvnv BjKUwbK cwZi gvagI ck Kiv
hvBe ;
126
(M) evW KZK wbavwiZ Z_ Af

y _vwKe ; Ges
(N) ^vwiZ Ges hvPvBKZ nBe(A) Kvb ewi t
(AA) D ew KZK ; A_ev
(AAv) hw` D ew evsjv`k DcwZ bv _vKb, A_ev Zvnvi c Ab
Kvb KviY `vwLjc ^vi Kiv me bv nq, mB Zvnvi c h_vh_fve
gZvcv ew A_ev Zvnvi c nBZ Ggb Kvb ew whwb D ew KZK
^vi Kivi Rb Avggvvibvgv cv; Ges
(Av) Abvb t
D ewi cwZwbwa KZK|
(3) Kvb ew whwb m~iK cwikva KwiZ eva Zvnvi g~j mshvRb Ki `vwLjcB
nBe m~iK `vwLjc|
93. UvbIfvi Ki `vwLjc|cZK Ki gqvì Rb UvbIfvi Ki cwikva eva ew Kwgkbvi eivei UvbIfvi Ki
`vwLjc ck Kwie (K) Ki gqv` kl nIqvi 15 w`bi ga; A_ev
(L) wewa viv Abygvw`Z wejw^Z Kvb mgqi ga|
94. wej^ `vwLjc ckKiY|(1) wbavwiZ cv I cwZZ Ave`bi wfwZ Kwgkbvi Kvb ewK wej^ `vwLjc cki
Rb AbygwZ c`vb KwiZ cvwieb, Ze D AbygwZ wbw` Ki gqvì Rb bxU cwigvY Ki
cwikvai cKZ ZvwiLK cwieZb Kwie bv A_ev my` cwikvai `vq-`vwqZK I iwnZ Kwie
bv|
(2) Dcaviv (1) Gi Aaxb c` Kvb AbygwZ `vwLjc cki g~j avh ZvwiL nBZ 1 (GK)
gvmi AwaK mgq ci `vwLjc ck Kwievi Rb Kvb ewK AbygwZ c`vb Kwie bv|
UxKvt wej^ g~j mshvRb Ki `vwLjc ckKvix ew cvmwK Ki gqvì Rb cvc Ki cwikvai mgq
ewi Abyiva KwiZ cvwieb t aviv 60 è| UvbIfvi Ki cwikvaKvixi Rb, wej^ `vwLjc cki
AbygwZ ^qswqfveB wej^ Ki cwikvai AbygwZ wnmve KvR Kwie t aviv 91 (5) è |
127
95. mskvwaZ `vwLjc|(1) Kvb Ki`vZv KZK g~j mshvRb Ki A_ev UvbIfvi Ki `vwLjc ck Kwievi ci
ckKZ `vwLjc Kvb cKZ AbyjL ev fyj _vwKj Ki`vZv hw` D `vwLjc Dwj-wLZ
Z_vw` mskvab Kivi Rb KwgkbviK Abyiva Kib, Ze Kwgkbvi g~j `vwLjc mskvab
KwiZ cvib A_ev mskvwaZ AvKvi ckKZ `vwLjc MnY KwiZ cvib|
(2) Dic Abyiva wjwLZ AvKvi nBZ nBe Ges hB KviY `vwLjc mskvabi cqvRb
Zvnv wek`fve DjL KwiZ nBe Ges hB Ki gqvì mwnZ `vwLjcwU mswk- D Ki
gqv` mgvwi ci nBZ 4 (Pvi) ermii ga Abyiva Kiv hvBe|
(3) hB AwWU bvwUk cvwi c~e `vwLjc mskvabi Kvb Abyiva Ki`vZv KZK ck
Kiv nq Ges `vwLjc mskvabi dj bxU c`q Kii cwigvY ew cvq mB chvR
Ljvwc Awa I my`mn c`q AwZwi Ki cwikva Kiv nBj `vwLjc mskvab RwbZ
KviY Ab Kvb ` c`vb Kiv nBe bv|
(4) hw` GB aibi mskvabi dj Ki`vZv Kvb A_ diZ (refund) cvBevi AwaKvix nb,
Ze Ki`vZv D A_ diZ cvBeb bv, ZrcwieZ (K) g~j mshvRb Ki `vwLjci t Kwgkbvi KZK wbavwiZ Ki gqv` AwZwi
cwigvY A_i mgcwigvY nvmKvix mg^q mvab KwiZ cvwieb ; A_ev
(L) UvbIfvi Ki `vwLjci t Kwgkbvi KZK wbavwiZ Ki gqv` AwZwi cwigvY
A_i mgcwigvY A_ c`q UvbIfvi Kii cwigvY nBZ ev` w`Z cvwieb;
(5) wbewZ ew hw` Kvb mieivnK KihvM wnmve MY Kwiqv _vKb (k~b nvi Qvov Ab
Kvb nvi); hB mieivn KihvM wQjbv A_ev Dnvi Dci k~b nvi chvR wQj, GBic
Kvhgi dj `vwLjc D~Z mskvabi (K) hw` mieivn MnxZv wbewZ ew nb t nvmKvix mg^q mvabi AbygwZ c`vb Kiv
nBe; hw` Kwgkbvi GB gg wbwZ nb h, wbewZ ew mieivn MnxZvK AwZwi
cwikvwaZ g~j mshvRb Ki diZ (refund) c`vb KwiqvQ; A_ev
(L) hw` mieivn MnxZv wbewZ ew bv nb t mieivnKvixK Kvb nvmKvix mg^q mvabi
AbygwZ c`vb Kiv nBe bv|
96. z`Zi ev MY mskvabx|128
(1) evW KZK wbavwiZ kZ I mxgveZv mvc, Kvb my` ev ` Avivc ewZiK, Kvb
Ki`vZvK `vwLjci z`Zi ev MY wU wePzwZ mskvabi AbygwZ Ìqv hvBe(K) Kvb Ki gqvì g~j mshvRb Ki `vwLjc ZrcieZx Ki gqvì `vwLjc
ewKvix ev nvmKvix mg^q mvabi gvag ; A_ev
(L) Kvb Ki gqvì UvbIfvi Ki `vwLjc, evW KZK wbavwiZ kZ I cwZ Abyhvqx
ZrcieZx Ki gqvì cvc UvbIfvi Kii cwigvY cwieZb mvabi gvag|
(2) D ic mg^q ev cwieZb mvabi AbygwZ c`vb Kiv hvBe bv hw` mswk- Ki gqv`
c`q Kii cwigvYi Dci wU ev fyji mgwMZ djvdj 50,000 (cvk nvRvi) UvKvi
AwaK nq|
97. c~Y, AwZwi A_ev weK `vwLjc|(1) Kwgkbvi bvwUki gvag Kvb ewK, Zvnvi wbRi c nDK wKsev Ab Kvb ewi
GRU A_ev Uvw wnmve nDK, hic Dchy gb Kwieb mBic mgqi ga Kvb GKwU
Ki gqvì Rb c~Y, AwZwi ev weK `vwLjc ck Kwievi Rb wb`k w`Z cvwieb; hw`
wbewZ ew Kvb wbw` Ki gqv` g~j `vwLjc ck bv Kwiqv _vKb Zvnv mI Abyic
bvwUk c`vb Kiv hvBe |
(2) GB avivi Aaxb KLb `vwLjc cqvRb nBe Zvnv mywbw` Kwiqv evW wewa cYqb KwiZ
cvwie|
Aavq- 12
diZ c`vb
98. Kvb Ki gqv` bwZevPK bxU A_ Ri Uvbv Ges diZ c`vb|Ri Uvbvi mgq
(1) Kvb Ki gqv` DcKiY Ki Ges cvc nvmKvix mg^qi mgw mgy`q Drcv` Ki, m~iK
, Ges ewKvix mg^qi mgwK AwZgi KviY ewYZ Ki gqv` aviv 57 Gi Aaxb
c`q A_i cwigvY bwZevPK nBj (K) wbgvY, MnwbgvY ev mw Dbqb mswk- Avw_K Kvhgi t AwZwi cwigvY
A_ Awbw` Kvj ch Ri Uvwbqv jBZ nBe Ges GB aviv Abyhvqx cieZx Ki
gqv`mg~n Dnv weqvRb Kiv hvBe ; Ges
129
(L) Abvb t AwZwi cwigvY A_ Ri Uvwbqv jBZ nBe Ges GB avivbymvi cieZx
6 Ki gqv` weqvRb Kiv hvBe|
Awbw` Kvji Rb Ri Uvbv
(2) wbgvY, MnwbgvY ev mw Dbqb mswk- Avw_K Kvhgi Kvb wbewZ ewK
c~eeZx Ki gqv` nBZ Ri Uvbv AwZwi cwigvY A_i Rb nvmKvix mg^q c`vb Kiv
nBe|
6 (Qq) gvm Ri Uvbv
(3) hB Dcaviv (2) chvR nBe bv mB Kvb wbewZ ewK c~ei Ki gqv`
nBZ Ri Uvbv AwZwi A_i Rb wbgewYZ cwZZ nvmKvix mg^q c`vb Kiv nBe (K) cieZx Ki gqv` D gqvì Rb c`q Kii cwigvY wbaviY KwiZ nBe mKj
Drcv` Kii cwigvY Ges GB avivi Aaxb c` mg^q eZxZ mgy`q mg^q wnmve jIqvi
gvag;
(L) hw` `dv (K) Gi gvag wbiwcZ A_i cwigvY abvZK nq, Ze (A) c~ei Ki gqv` nBZ Ri Uvbv AwZwi cwigvY A_i Ggb Ask wekli
Rb nvmKvix mg^q c` nBe hvnvZ c`q A_i cwigvY k~b AsK nvm cvq ;
(Av) Ri Uvbv AwZwi cwigvY A_ mgqi gvbymvi mg^q mvab KwiZ nBe,
mevcv AvMKvi Ri mevM Ges AwZ mcwZKKvji Ri mekl mg^q mvab
KwiZ nBe|
(M) c~ei Ki gqv` nBZ Ri Uvbv hB cwigvY A_ `dv (L) Gi Aaxb mg^q Kiv hvBe
bv cybivq Dnvi Ri UvwbZ nBe, ZZY ch hZY bv(A) Kvb gqvì Rb Ri Uvbv mgy`q AwZwi A_ weqvwRZ nq; A_ev
(Av) wbw` gqvì Rb Ri Uvbv AwZwi A_i AvswkK A_ev mgy`q cwigvY 06
(Qq) Ki gqv` ch Ri Uvbv nq|
(4) hw` AwZwi A_i AvswkK ev mgy`q cwigvY Rgv bv nBqv Qq Ki gqv` hver Ri Uvbv
nBqv _vK, Ze(K) AwZwi A_i cwigvY hw` 50,000 (cvk nvRvi) UvKvi AwaK bv nq, Ze D
cwigvY k~bi KvVvq bv Avmv ch Dnvi Ri Uvbv PwjZ _vwKe ; A_ev
130
(L) Abvb , Kwgkbvi D cwigvY A_ wbavwiZ cv Ges cwZZ Ave`b cvwi 3

(wZb) gvmi ga diZ c`vb Kwieb|
wgwkZ Kvhvejx
(5) hB Kvb ew wbgvY, Mn wbgvY ev mw Dbqb mswk- Avw_K Kvhg Ges
Abvb Avw_K Kvhg DfqB cwiPvjbv Ki mB mKj bwZevPK bxU A_i cwigvY
Dcaviv (2) Gi wewamg~ni Aaxb Ri Uvwbqv jBZ nBe hw` bv D ew aviv 11 Gi
Aaxb mKj wbgvY, Mn wbgvY ev mw Dbqb Kvhvejx Ges Abvb Avw_K Kvhgi welq
c_Kfve wbewZ nb|
wewagvjv
(6) Acivci LvZi chvR wewamg~ni ga wbgvY, Mn wbgvY Ges mw Dbqbi LvZ
mg~ni chvqwgK Afywi welq wb`kbv c`vb msv wewamn hvnvi wbwg bwZevPK
Ri Uvwbqv jBZ nBe Dnvi Ki gqvì msLvq chvq wgK nvmi eev Kwiqv evW wewa
cYqb KwiZ cvwie|
99. Ri bv Uvwbqv diZ c`vb|(1) aviv 98 Gi weavbvejx mI Kvb wbewZ ew aviv 57 Gi Aaxb c`q A_i cwigvY
bwZevPK nBj wZwb Dnv diZ cvIqvi AwaKvix nBeb, hw` Kwgkbvi GB gg wbwZ nb h(K) D ewi UvbIfvii cvk kZvsk A_ev Z`va GBic mieivn nBZ D~Z nq ev
D~Z nBe, hvnv 6 Aavqi L M Gi Aaxb k~b Kinvi wewk ;
(L) D ewi DcKiY eqi cvk kZvsk A_ev Z`va GBic Avg`vwb A_ev ARb
mswk- Ges D DcKiY 6 Aavqi L M Gi Aaxb k~b Kinvi wewk mieivn cZ
eeZ nq; A_ev
(M) Abvb h Kvb , Kwgkbvi hw` GB gg wbwZ nb h D ewi Avw_K
Kvhgi cKwZ (hB Avw_K Kvhgi aviv 98 Gi Dcaviv (2) chvR bn)
wbqwgZfve AwZwi DcKiY Ki iqvZi De NUvq|
UxKvt 6 Aavqi L M Abyhvqx evsjv`ki evwni fvMi wbwg ivwb Ges Abvb mieivn hgb Av
RvwZK cwienb Ges evsjv`ki evwni AewZ ewi wbKU mieivnKZ mev k~b Ki nvi wewk nBe|
Abvb ew hvnviv cwZwbqZ wbU diZ c`vbi Aevb _vK Dnvì ga `vZe cwZvb Afy,
hvnvìK aviv 63 Gi Dcaviv (3) Gi Aaxb iqvZ c`vb Kiv nq|
131
(2) GB avivi Aaxb wbavwiZ cv Ges cwZZ A_ diZ Ìqvi Rb Ave`b Kwij (K) hw` A_i cwigvY 50,000 (cvk nvRvi) UvKvi AbwaK nq, D cwigvY A_ cieZx
Ki gqv` nvmKvix mg^q wnmve RiUvbv nBe; A_ev
(L) Abvb h Kvb , Kwgkbvi Ave`bi ZvwiLi ci nBZ 3 (wZb) gvmi ga D
A_ diZ c`vb Kwieb|
100. diZ c` A_i cqvM|(1) aviv 98 A_ev aviv 99 Gi Aaxb Kvb ewK A_ diZ c`vb Kiv nBe bv, hw` bv Ges
hZY bv Ave`bKvix eZgvb Ki gqv` ch mgy`q g~j mshvRb Ki `vwLjc ck Kwiqv
_vKb|
(2) hw` Kvb ewi wbKU diZ `vexKZ A_ c`q nq mB Kwgkbvi diZhvM A_
nBZ c_g GB AvBbi Aaxb D ewi wbKU cvIbv eKqv Kii `vq`bv, hvnvi ga my`,
` A_ev Rwigvbv Afy nBe, nvm Kwieb|
(3) Dcaviv (2) cqvM Kivi ci hw` Kvb A_ Aewk _vK Ges Dnvi cwigvY AbwaK
50,000 (cvk nvRvi) UvKv nq, Ze Kwgkbvi Dnv diZ bv I w`Z cvib, m wZwb
D A_ evW KZK wbavwiZ Kvb Ki gqv` nvmKvix mg^q wnmve MY Kivi j wbewZ
ewK eva KwiZ cvwieb|
101. K~UbxwZK, gybvdvi Dk MwVZ bq GBic msv Ges Abvb AvRvwZK msv
KZK cwikvwaZ Ki diZ c`vb|(1) Kwgkbvi Kvb Avg`vwb ev ARb msv DcKiY Kii AvswkK A_ev mgy`q cwigvY A_
diZ c`vb gyi KwiZ cvib, hw` D Avg`vwb ev ARb wbgewYZ ewi viv mvw`Z nq (K) whwb Kvb Avt ivxq AvRvwZK msv, GbwRI, e`wkK miKvi A_ev evW KZK
wbavwiZ Abvb ew Ges hB D ew AvRvwZK mnvqZv Pzwi Aaxb g~j
mshvRb Ki nBZ AevnwZ cvIqvi AwaKvix ;
(L) whwb Vienna Convention on Diplomatic Relations- Gi Aaxb g~j mshvRb
Ki cwikva Kiv nBZ AevnwZ cvIqvi AwaKvix, A_ev Kvb AvRvwZK Pzw A_ev
evsjv`k ejerhvM Kbfbkb A_ev hvnvZ evsjv`k ^viKvix, A_ev AvRvwZK
132
AvBbi ^xKZ bxwZgvjvi Aaxb D ew g~j mshvRb Ki cwikva Kiv nBZ AevnwZ
cvIqvi AwaKvix; A_ev
(M) evsjv`k AwawZ we`kx ivi KUbwZK ev Kbmyjvi wgkb Gi AvbyvwbK Dk
c~iYK mvw`Z jb`b |
(2) Dcaviv (1)-G Dwj-wLZ g~j mshvRb Ki AevnwZ, diZ c`vbi gvag KvhKi Kiv
nBe Ges mswk- ewi wbKU c` mieivnK AevnwZ c`vb ev k~b Kinvi wewk Kiv nBe
bv |
(3) evW KZK wbavwiZ mgq Ges cwZZ Dcaviv (1) Gi Aaxb diZ c`vbi `vex KwiZ
nBe Ges diZ `vexi mwnZ evW hBic cqvRbeva Kwie mBic mKj mnvqK `wjjvw`
mshy _vwKe|
(4) GB avivi Aaxb diZ c`vbi Ave`b Kivi ZvwiLi w`b nBZ 3 gvmi ga Kwgkbvi(K) D Ave`bi welq wmv MnY Kwie Ges diZ `vexKZ A_i cwigvYi mwnZ
diZhvM A_i cwigvYi ga Kvb Zdvr ev cv_K cwijwZ nBj, cv_Ki KviY
`kvBqv diZhvM A_i cwigvY DjLc~eK Ave`bKvixK wmvi welqwU bvwUki
gvag AewnZ Kwie ; Ges
(L) diZhvM A_ Ave`bKvixK cwikva Kwie|
102. fyjekZt AwZwi cwikvwaZ bxU g~j mshvRb Ki A_ev UvbIfvi Ki mg^qi
gvag diZ c`vb|AwZwi cwikvwaZ bxU cwigvY
(1) hB Kvb ew Kvb Ki gqvì `vwLjc c`wkZ cKZ bxU c`q Kii Zzjbvq
AwZwi cwigvY Ki cwikva Ki, mB D ewK AwZwi cwikvwaZ A_ diZ
Ìqvi cwieZ AwZwi cwikvwaZ A_i mgcwigvY A_ nvmKvix mg^q mvabi myhvM
c`vb Kiv hvBe|
UxKv t g~j mshvRb Ki Ges m~iK DfqB bxU cwigvYi ga Afy nBe|
AwZwi cwikvwaZ UvbIfvi Ki

(2) hB Kvb ew Kvb Ki gqvì `vwLjc c`wkZ cKZ c`q UvbIfvi Kii
Zzjbvq AwZwi cwigvY UvbIfvi Ki cwikva Ki, mB D ewK AwZwi cwikvwaZ
133
A_ diZ Ìqvi cwieZ AwZwi cwikvwaZ A_i mgcwigvY weqvRbi myhvM c`vb Kiv
hvBe|
kZvw`
(3) Kwgkbvii c~evbygv`b ewZiK Kvb ew GB avivi Aaxb nvmKvix mg^q mvab A_ev
AwZwi cwikvwaZ A_i weqvRb msv Kvb myweav fvM KwiZ cvwiebv |
cwZ
(4) hB Ki gqvì Rb AwZwi cwigvY A_ cwikvwaZ nq mB Ki gqv` mgvwi 06
(Qq) gvmi ga D ewK nvmKvix mg^q A_ev weqvRbi AbygwZ Pvwnqv Kwgkbvii wbKU
Ave`b KwiZ nBe|
(5) evW KZK wbavwiZ cwZ Ges cvq Ave`b KwiZ nBe Ges ewYZ Ave`bci mwnZ
mg^q ev weqvRb `vexi mg_b wbavwiZ Z_vejx mshy KwiZ nBe|
(6) Kwgkbvi Ave`b cvwi wZb gvmi ga wjwLZ bvwUki gvag Ave`bKvixK wbgewYZ
welq AewnZ Kwiqv Reve c`vb Kwieb, hw` (K) Kwgkbvi wbwZ nb h, nvmKvix mg^q ev weqvRbi AvswkK ev mgy`q cwigvY A_
gyi Kiv DwPr t gyiKZ A_i cwigvY Ges hB Ki gqv` mg^q mvab ev weqvRb Kiv
hvBZ cvi D Ki gqv`;
(L) Kwgkbvi wbwZ nb h, nvmKvix mg^q ev weqvRbi AvswkK ev mgy`q cwigvY A_
gyi Kiv DwPr bn t Zvnv nBj h cwigvY A_i `vex cZvLvb Kiv nq Dnvi cwigvY,
cZvLvbi KviY Ges 19 Aavqi Aaxb Ki`vZvi Avcxji AwaKvi|
(7) Kwgkbvi KZK BmyKZ bvwUk DwjwLZ Ki gqv` nvmKvix mg^q ev weqvRb c`vb
Kiv nBe|
Aavq- 13
Ki wbaviY
103. Ki wbaviY|g~j Ki wbaviY
(1) Kwgkbvi GB AvBbi Aaxb Kvb ewK bvbxi myhvM c`vb Kwiqv ZrKZK c`q Kii
cwigvY wbaviY KwiZ cvwieb, hw`-
134
(K) Kwgkbvi wbw` Ki gqvì Rb Kvb ew KZK ckKZ `vwLjc cixv Kwiqv
`vwLjci h_v_Zv mK m bv nb I Kwgkbvi hywmZfve wekvm Kib h(A) Kvb g~j mshvRb Ki `vwLjc D ew Drcv` Ki, m~iK A_ev
Kvb Ki gqvì Rb cqvRbxq ewKvix mg^qi welq wg_v NvlYv w`qvQ A_ev
ewKvix mg^q ev` w`qvQ, DcKiY Kii cwigvY A_ev Ki gqv` D ewK h
cwigvY Abvb nvmKvix mg^q c`vb Kiv nBqvQ Dnvi welq AmZ eYbv c`vb
KwiqvQ, A_ev Ki gqv` Abygvw`Z bn GBic DcKiY Ki A_ev nvmKvix mg^q
`vex KwiqvQ ; A_ev
(Av) UvbIfvi Ki `vwLjc D ew Kvb Ki gqv` Zvnvi UvbIfvi mK
wg_v NvlYv w`qvQ|
(L) D ew GB AvBbi Aaxb cqvRbxq Kvb `vwLjc ck KwiZ e_ nBqvQ ;
(M) hB D ewi `vwLjc ck Kivi cqvRbxqZv bvB, mB GB AvBbi
Aaxb ZrKZK c`q A_ cwikva KwiZ e_ nBqvQ; A_ev
(N) D ew A_ diZ jvfi AwaKvix bv nIqv mI Zvnvi eivei A_ diZ c`vb
(refund) Kiv nBqvQ|
mskvwaZ Ki wbaviY
(2) Kwgkbvi g~j Ki wbaviY Kivi ci 4 (Pvi) ermii ga Ki wbaviY hBic cqvRb gb
Kwieb mBic cwieZb A_ev mshvRbi gvag Ki wbaviY mskvab KwiZ cvwieb|
(3) mskvwaZ Ki wbaviY mKj w`K weePbvq GKwU Ki wbaviY wnmve MY nBe|
Ki wbaviYi bvwUk
(4) Kwgkbvi Kvb ewi Ki wbaviY ev mskvwaZ Ki wbaviY Kivi 45 (cuqZvwjk) w`bi
ga D ewi Dci bvwUk Rvix Kwieb, hvnvZ wbgewYZ welqvw` DjL KwiZ nBe (K) Ki wbaviYi KviY, Ki wbaviYi dj c`q Kii cwigvY Ges h me wfwZ D
cwigvY Ki wbaviY Kiv nBqvQ Dnvi weeiY ;
(L) h ZvwiL Ki `q Ges c`q Zvnv bvwUk Rvixi ZvwiLi ci Kgc 15 w`bi c~e
nBebv ; Ges
(M) Ki wbaviYi wei Avcxji vb, Kvj I cwZ|
135
Ljvwc Ki wbaviYi gZv

(5) GB avivi Dk c~iYK Ki wbaviYi j Kwgkbvi Ki wbaviYKvj Zvnvi wbKU cv
Z_i wfwZ Kvb ew KZK c`q Kii cwigvY wbicY KwiZ cvwieb|
UxKvt GB Dcaviv AwWU cwiPvjbv Kivi Rb ev Ki `vZvi welqvw` Abymvb Kivi Rb Kvb g~j mshvRb
Ki KgKZvi gZv mxwgZ Kwie bv| GB avivi Dk nBj hB Ki`vZvi wbKU nBZ AwZwi Z_
jvf Kiv KwVb nBqv co, mB KwgkbviK cybt Abymvb eva bv Kwiqv Ki wbaviYi wbwg
KwgkbviK gZv c`vb Kiv|
mgqmxgv
(6) Kwgkbvi hB Ki gqvì mwnZ Ki wbaviY mswk- mB Ki gqv` mgvwi 4 (Pvi)
ermii AwaKKvj ci ewYZ Ki gqvì Rb mskvwaZ Ki wbaviYmn Kvb Ki wbaviY
KwiZ cvwieb bv|
(7) Dcaviv (6) G Dwj-wLZ mgqmxgv wbgewYZ chvR nBe bv, hw`(K) wbewZ ew Ki `vwLjc ckKiY BQvKZfve Aenjv A_ev cZviYv Ki, Kvb
Ki gqvì Rb `vwLjc ck bv Ki, A_ev Ki gqv` cZviYvi Avkq wbq A_ diZ
c`vbi (refund) Rb Ave`b Ki; A_ev
(L) Ki wbaviY ev mskvaxZ Ki wbaviY Av`vjZ A_ev AvcxjvZ UvBeybvji wmv
KvhKiKiYi Rb cqvRb nq|
my` Ges ì Dci Ki wbaviYi cfve
(8) GB avivq Kvb wKQzB c`q Kvb my` ev `vivc evav mw Kwie bv (K) c`q g~j mshvRb Ki, m~iK A_ev UvbIfvi Ki cwikvai g~j avh ZvwiL
nBZ wnmve Kiv; A_ev
(L) Kvb ew A_ diZ jvfi AwaKvix bv nIqv mI hw` ZvnvK Kvb A_ diZ c`vb
Kiv nq Ges DcwiDfve diZ c`vbKZ A_ mg^qi wbwg Kvb Ki wbaviYi De
NU, Zvnv nBj hB ZvwiL D ewK A_ diZ (refund) c`vb Kiv nBqvwQj mB
ZvwiL nBZ wnmve Kiv|
136
104. mieivn MnxZvi wg_v NvlYv |(1) mieivn MnxZv KZK cZviYvg~jK wg_v eYbvi KviY hw` Kvb mieivnKvix fyjekZt
KihvM mieivnK k~b Kinvi wewk mieivn ev AenwZcv mieivn MY Ki, Ze Kwgkbvi
bvbxi myhvM c`vb Kwiqv wej^ g~j mshvRb Ki cwikvai dj c`q h Kvb my` ev `
mn D mieivni `q g~j mshvRb Ki cwikvai j mieivn MnxZv eivei Ki
avh KwiZ cvwieb, Ges mieivn MnxZv wbewZ ew nDK ev bv nDK GB AvBbi Dk
c~iYK Dic Ki wbaviY MnxZv KZK c`q g~j mshvRb Ki wbaviY ewjqv MY nBe |
(2) Kwgkbvi mieivn MnxZv eivei wbgewYZ welq DjL Kwiqv Ki wbaviY bvwUk c`vb
Kwieb (K) Ki wbaviYi KviY;
(L) Ki wbaviYi dj c`q g~j mshvRb Kii cwigvY;
(M) h ZvwiL D g~j mshvRb Ki `q Ges c`q nq; Ges
(N) Ki wbaviYi wei Avcxji Kvj, vb,Ges cwZ|
(3) Dcaviv (1) KwgkbviK mieivnKvixi wbKU nBZ D mieivni `q g~j mshvRb
Ki, my`, A_ev ` Av`vq KwiZ evav mw Kwie bv; Ges
(K) Kwgkbvi mieivnKvixi wbKU nBZ `q cwigvYi Askwekl Ges MnxZvi wbKU nBZ
Ask wekl Av`vq KwiZ cvwieb; wK
(L) Kwgkbvi mieivni c`q g~j mshvRb Ki, my` Ges ì gvU cwigvYi
AwZwi A_ Av`vq Kwieb bv|
(4) mieivn MnxZv KZK cZviYv A_ev wg_v eYbvi KviY hw` Kvb mieivnKvix fyjekZt
KihvM mieivnK Ki AevnwZ cv ev k~b Kinvi wewk mieivn MY Ki Ges wZwb hw`
Kwgkbvi eivei g~j mshvRb Kii A_, my` A_ev mieivni Rb Rwigvbv cwikva Kwiqv
_vK, Ze mieivnKvix Dic mieivni Rb MnxZvi wbKU nBZ D cwigvY A_ Av`vq
KwiZ cvwie|
137
105. mieivnKvixi wg_v eYbv|(1) hB Kvb AwbewZ ew Kvb mieivn MnxZvi wbKU cY mieivn Ki Ges Ki
Pvjvbc bvg w`qv mieivn MnxZvi wbKU Kvb `wjj Bmy Ki A_ev GBic Ab Kvb `wjj
Bmy Ki hvnv D mieivnwUK mieivn MnxZv Ges mieivnKvix Dfqi Rb GKwU KihvM
mieivn ewjqv cwZwbwaZ Ki, mB (K) D mieivn KihvM mieivn ewjqv MY Kiv nBe ; Ges
(L) mieivni chvR g~j mshvRb Kii nvi wbgewYZ nvii ga hBwU ekx
DnvK aiv nBe (A) `wjji Mvq ewYZ nvi ev DnvZ hvnv ewYZ Zvnv nBZ AbywgZ ev aZe nvi ;
A_ev
(Av) D ew wbewZ nBqv _vwKj mieivni hB nvi chvR nBZ D
nvi|
(2) Kwgkbvi D ewK bvbxi myhvM c`vb Kwiqv Ggb fve ewYZ mieivni Dci Ki
wbaviY KwiZ cvwieb, hb D ew GKRb wbewZ ew, Ges D mieivn GKwU KihvM
mieivn hvnv ewYZ nvi KivivchvM|
106. wekl weavb (scheme) nBZ Ki myweav i`KiY (negation)|Ki`vq wbYqi gZv
(1) GB AvBb hvnv wKQz _vKzK bv Kb, Kwgkbvi hw` GB gg m nb h Kvb wekl weavb
MnY Kiv nBqvQ A_ev KvhKi Kiv nBqvQ, Ges(K) Kvb ew D wekl weavbi mwnZ mswk nBqv GBic Kvb Ki myweav jvf
KwiqvQ, hvnv GB AvBbi weavbi Aceenvii mvwgj nq; Ges
(L) wekl weavbwUi welqei cwZ `w ivwLqv GB Dcmsnvi DcbxZ nIqv hvq h, D
ew A_ev eweMi ga nBZ Kvb GKRb D wekl weavb MnY KwiqvQ A_ev KvhKi
KwiqvQ hvnvi GKgv A_ev cavb Dk nBj D ewK Ki myweav c`vb Kwiqv jvfevb
Kiv,
GBic cwiwwZZ Kwgkbvi Ki myweav jvfKvix ewi `vq`bv Ggbfve wbicY KwiZ
cvwieb hb, wekl weavbwU MnxZ nq bvB ev KvhKi Kiv nq bvB, A_ev Kwgkbvi Ggb
138
cwZZ D ewi `vq`bv wbicY Kwieb hvnv Ki myweav wbeviY, Ki myweavi i`KiY A_ev
Ki myweav nvmKiYi Rb hywhy|
(2) Dcaviv (1) G ewYZ weavb Abymvi Kvb ewi `vq`bv wbicYi Dk Ges Ki myweavi
wbeviY, i`KiY A_ev Ki myweavi nvmKiY wbwZ Kivi j Kwgkbvi wbgewYZ h KvbwU ev
mewj Kvhg MnY KwiZ cvwieb (K) wekl Kvb NUbv hvnv cKZ A_B NwUqvwQj, wK Zvnv NU bvB wnmve MY KwiZ cvib
;
(L) GKwU wekl NUbv hvnv g~jZ NU bvB, Zvnv NwUqvwQj gg awiqv wbZ cvib Ges hw`
hywmZ nq, Zvnv nBj NUbvwUK wbgewYZ wnmve awiqv jBeb t
(A) GKwU wbw` mgq NUbvwU NwUqvQ ; Ges
(Av) wekl Kvb ewi mswk-Zvi gvag wekl Kvb Kvh mvw`Z nBqvQ ;
(M) Kvb wekl NUbv hvnv KvhZ NwUqvwQj, Zvnv Kwgkbvi wbgewYZic MY KwiZ cvwieb t
(A) cKZ NUgvb mgq nBZ wfb Kvb mgq NwUqvwQj ; A_ev
(Av) Kvb wekl Kvh, Kvb wekl ewi mswk-Zvi gvag NwUqvwQj (D ewi viv
Kvb Kvh RwoZ nBqv NUbvwU NUvbv nDK ev bv nDK)|
bvwUk Ges Ki wbaviY
(3) hB Kwgkbvi KZK Dcaviv (1) Gi Aaxb Kvb ewi Ki `vq`bv wbicY Kiv
nBqvQ, mB D ewK bvbxi myhvM c`vb Kwiqv mswk- cwZwU wZM Ki gqvì
Ki wbicYi welqwU AewnZ KiZt Ki wbaviYc Rvix Kwieb|
msv
(4) xg ev weavb h Kvb Kgcwqv Ges Pzw, e`ve, cwZkwZ, cwiKbv, cve
A_ev Kvhg, cKvk nDK A_ev wbnxZ nDK Ges AvBbMZfve ejerhvM nDK ev bv nDK,
GB me Kvhg xg ev weavb Gi Af
y nBe|
(5) Ki myweav Af
y Kwie (K) Drcv` Ki cwikva Kvb ewi `vq`bv nvmKiY ;
(L) cY Avg`vwbi Dci g~j mshvRb Ki cwikva ewi `vq-`bv nvmKiY ;
139
(M) RiUvbv AwZwi A_i ewmn aviv 57 Gi Aaxb wekl Ki gqv` Ki cwikva `vqx
ewi Ki `vwqZvi cwigvY nvmKiY ;
(N) GB AvBbi Aaxb c` nvmKvix mg^qi ewi nvmKvix mg^qi cvcZv
ewKiY ;
(O) G AvBbi Aaxb Kvb ewi ewKvix mg^q nvmKiY ;
(P) diZ jvfi AwaKvi ;
(Q) Drcv` Ki cwikva Kvb ewi `vq`bv wMZ KwiZ cvi A_ev D ewi DcKiY
Ki iqvZi `vex Dvcbi AwaKvi Zivw^ZKiY ;
(R) Ab h Kvb myweav hvnv Drcv` Ki A_ev ewKvix mg^qi wnmve wej^ DwZ nq
A_ev Kvb DcKiY Ki iqvZ A_ev Abvb nvmKvix mg^qi `vex DvcYi AwaKvi
Zivw^ZKiY ;
(S) h Kvb e hvnv g~jZ I KvhZ GKwU KihvM mieivn A_ev KihvM Avg`vwbK,
AKihvM mieivn ev AKihvM Avg`vwbZ cwiYZKiY;
(T) h Kvb e hvnvi Avg`vwb A_ev ARb g~jZ Ges KvhZ Kvb DcKiY Ki iqvZi
cvcZv mw Ki, wK Abweafve Dnvi Avg`vwb Ges ARbi Rb DcKiY Ki iqvZi
cvcZv mw Kibv;
(U) h Kvb wRwbm hvnv UvbIfvi Ki`vZvi UvbIfvi Kg `wLq AmZfve eYbv Ki|
107. Ki wbaviY msv mvaviY weavbvejx|(1) Ki wbaviYi bvwUki g~j A_ev mZvwqZ Kwc gvgjvi Kvhg P~ov cgvY wnmve
MnYhvM nBe GB gg h, Ki wbaviY h_vh_fve Kiv nBqvQ Ges GB AvBbi 19 Aavqi
Aaxb Ki wbaviY mwKZ Kvhg eZxZ, Ki wbaviYi mgy`q welqvw` Ges wbavwiZ Kii
cwigvY h_v_|
(2) Kvb Ki wbaviY hvnv GB AvBbi Aaxb mb Kiv nBqvQ, Bmy Kiv nBqvQ A_ev
KvhKix Kiv nBqvQ ewjqv `vex Kiv nq, Dnv(K) AvKvi cKviMZ KviY i`Kiv hvBe bv A_ev evwZj ev evwZjhvM ewjqv MY Kiv
hvBe bv; A_ev
140
(L) Kvb KvR bv Kiv ev Kvb fyj wUi KviY Kvb Ki wbaviY wZM ev b ev
cfvevw^Z nBe bv,
hw` Ki wbaviY welqei AvwK GB AvBbi mwnZ mvgmc~Y nq Ges Ki wbaviYi
AvIZvaxb ew A_ev hvnvi Dci Ki wbavwiZ nBZ cvi Zvnvi bvg D bvwUk mvaviY
aviYv Abyhvqx weaZ nq|
Aavq- 14
ckvmb
108. g~j mshvRb Ki ì, KZc Ges KgKZvMY g~j mshvRb Ki ì
(1) GKwU g~j mshvRb Ki ì _vwKe, hvnv g~j mshvRb Ki KZci Aaxb cwiPvwjZ
nBe|
g~j mshvRb Ki KZc
(2) GB AvBbi Dk c~iYK wbgewYZ g~j mshvRb Ki KZc _vwKe (K) Presidential Order No. 76 of 1972- Gi AvIZvq cwZwZ National Board
of Revenue ; Ges
(L) wbgewYZ g~j mshvRb Ki KgKZvMY (A) Pxd Kwgkbvi, g~j mshvRb Ki;
(Av) Kwgkbvi, g~j mshvRb Ki;
(B) Kwgkbvi (Avcxj), g~j mshvRb Ki;
(C) Kwgkbvi (enr Ki`vZv BDwbU), g~j mshvRb Ki;
(D) gnvcwiPvjK, mUvj BwUwjR mj ;
(E) gnvcwiPvjK, wbixv, Mvq`v I Z` Awaì, g~j mshvRb Ki;
(F) AwZwi Kwgkbvi ev AwZwi gnvcwiPvjK, g~j mshvRb Ki;
(G) hyM Kwgkbvi ev cwiPvjK, g~j mshvRb Ki;
(H) Dc Kwgkbvi ev Dc-cwiPvjK, g~j mshvRb Ki;
(I) mnKvix Kwgkbvi ev mnKvix cwiPvjK, g~j mshvRb Ki;
(&J) ivR^ KgKZv, g~j mshvRb Ki;
141
(AA) mnKvix ivR^ KgKZv, g~j mshvRb Ki; Ges

(AAv) Ab hKvb cèxi g~j mshvRb Ki KgKZv|
g~j mshvRb Ki KgKZvMYi wbqvM
(3) evW, GB AvBb KvhKi Kwievi Dk miKvix MRU cvcbi viv cvcb Dwj-wLZ
h Kvb GjvKvi Rb Dcaviv (2) Gi `dv (L) G ZvwjKvfy hKvb c` GB AvBbi Dk
c~iYK h Kvb ewK wbqvM KwiZ cvwie|
(4) miKvix PvKzix Ges c` AwawZ mKj ewi PvKzixi kZvejx wbqYKvix miKvii wewa I
wb`k mvc g~j mshvRb Ki KgKZvMYi wbqvM GB AvBbi weavbvejx Abymvi KwiZ
nBe|
enr Ki`vZv BDwbU MVb
(5) evW miKvix MRU wewi gvag GK ev GKvwaK enr Ki`vZv BDwbU MVb KwiZ
cvwie, hvnv mgM `ki ev wekl Kvb Aji welq GKwU wekl kYxi Ki`vZvi GB
AvBbi mKj welq cqvM I KvhKi Kivi Rb `vwqZmn Zveavb Kwievi eev KwiZ
cvwie|
109. g~j mshvRb Ki KgKZvMYi `vwqZ Ges KZe|(1) g~j mshvRb Ki wefvMi KgKZvMY, evWi mvaviY wbqY Ges Z`viKx ev Zveavb
mvc, wbgewYZ Kvhvejx mv`bi Rb `vwqZcv nBe (K) hB GB AvBb chvR nBe mB Ki Av`vq Ges Dnvi wnmveiY msv
Kvhg ;Ges
(L) GB AvBb Ges Dnvi Aaxb cYxZ wewagvjvi mvaviY ckvmb I cqvM msv Kvhg|
(2) evW, mvaviY ev wekl Av`k viv D gZv cqvM I KZe cvjbi Dci Dnv hBic
Dchy weePbv Ki, mBic cwimxgv I kZ mvc Kvb ew aviv 108 G DwjwLZ Kvb
c` wbqvwRZ nBqv (K) wbqvMKvj c` gZvejx cqvMmn bv hveZxq KZe mv`b Kwie Ges Kvb
DaZb KgKZv KZK D KgKZvK c` mKj gZv cqvM I mv`b Kwie; Ges
142
(L) Kvb KgKZv Zvnvi Aab h Kvb KgKZvK c` ev Zvnvi Dci AwcZ mKj gZv
cqvM I KZe mv`b KwiZ cvwieb|
110. gZv AcY|(1) evW, GB AvBb ev wewamg~ni Aaxb Kwgkbvii h Kvb gZv Ges `vwqZ A_ev Kvb
g~j mshvRb Ki KgKZvi Dci AwcZ gZv Ges `vwqZ miKvix MRU cvcb viv,
cvcb DwjwLZ mxgv ev kZvejx (hw` _vK) mvc, h Kvb KgKZvK Zvnvi cèx A_ev
bvg Ges cèx DjLc~eK h Kvb GjvKvq ev evW KZK wbw`KZ hKvb KgKZvi h Kvb
gZv cqvMi KZZ c`vb KwiZ cvwieb|
(2) evWi wfbic wb`kbv bv _vwKj Kvb Kwgkbvi ev gnvcwiPvjK Zvnvi Awai me
ev Kvb mywbw` GjvKvq D Kwgkbvi ev gnvcwiPvjKi Dci AwcZ h Kvb `vwqZ cvjbi
j Z`xq Aatb h Kvb KgKZvK h Kvb gZv cqvMi KZZ c`vb KwiZ cvwieb|
111. g~j mshvRb Ki KZcK mnvqZv c`vb|(1) g~j mshvRb Ki KgKZvMYK GB AvBbi Aaxb Zvnvì `vwqZ cvjb mnvqZv Kivi
Rb GZviv cywjk, evsjv`k eWvi MvWm, evsjv`k Kv MvWm I Avbmvii h Kvb m`m
Ges BDwbqb cwil`, DcRjv cwil`, cimfv, Rjv cwil`, wmwU Kcvikb Gi KZc,
AveMvwi, , AvqKi Ges gv`Kè msv Kvhg cwiPvjbv I wbqYKvix mKj miKvix
KgKZvmn Ab h Kvb miKvix KgKZv Ges mKj evsK KgKZvi Dci gZv AcY I `vwqZ
Avivc Kiv nBj|
(2) mnKvix Kwgkbvi c` ghv`vi wbg bnb Ggb g~j mshvRb Ki KgKZv, ZuvnvK mnvqZv
ev mnvqZv Kivi Dk Dcaviv (1) G DwjwLZ Kvb m`m, KZc ev KgKZvK h Kvb
ewi vei-Avei mwi wnmve, evsK GKvDUi wnmve weeiYx, `wjjvw`mn Ab h Kvb
Z_ mieivn Kivi Rb Abyiva KwiZ cvwieb Ges D Abyivai cwZ mswk- m`m,
KZc ev KgKZv Pvwn`vKZ Z_ mieivn KwiZ eva _vwKeb|
112. g~j mshvRb Ki KZc KZK mnvqZv c`vb |RvZxq ivR^ evW KZK Ab h Kvb ivR^ AvBbi cqvM I evevqbi myweav_ g~j
mshvRb Ki msv cqvRbxq mKj Z_vw` D AvBb mg~ni cqvM I evevqbKvix
KZci Abyivag h Kvb g~j mshvRb Ki KgKZv mieivn Kwieb|
143
113. mgb ciYi gZv|(1) c`ghv`vq ivR^ KgKZvi wbg bnb Ggb h Kvb g~j mshvRb Ki KgKZv ZrKZK GB
AvBbi Aaxb cwiPvwjZ hKvb Z` hB ewi DcwwZ cqvRb AvQ ewjqv weePbv
Kib, mv Ìqv ev Kvbv `wjjc ev AbKvbv e `vwLj Kivi Rb mB ewi Dci,
wjwLZfve mgb Rvixi KviY DjLmn, mgb Rvix KwiZ cvwieb|
(2) Dcaviv (1) Gi Aaxb mgbKZ hKvb ew D KgKZvi wb`k gvZveK mkixi ev
gZvcv cwZwbwai gvag D KgKZvi wb`kvbymvi DcwZ nBZ eva _vwKeb|
114. bvq wbYqb gZv|GB AvBbi Aaxb mw evRqvw, mwi Dci KzgRvix ev Avw_K ` Avivci
bvq wbYqb gZv cqvM Kiv nBe (K) Kvb KihvM Avg`vwbi Dci GB AvBbi Aaxb c`q Kii t The Customs
Act, 1969 (IV of 1969) Gi aviv 179 Gi weavb Abymvi; Ges
(L) Kvb cY, mev ev vei mw mieivni Dci GB AvBbi Aaxb c`q Kii t
Kvb g~j mshvRb Ki KgKZv KZK wbgewYZ mviYx Abyhvqx, h_v -
mviYx
KgKZv
gZv
(1)
(2)
mì g~j ev Avw_K ì cwigvY 15 j
UvKv ev Z`~a nBj
mì g~j ev Avw_K ì cwigvY AbwaK
15 j UvKv nBj
10 j UvKv nBj
5 j UvKv nBj
3 j UvKv nBj
1 j UvKv nBj|
Kwgkbvi
AwZwi Kwgkbvi
hyM Kwgkbvi
Dc Kwgkbvi
mnKvix Kwgkbvi
ivR^ KgKZv
144
115. Kwgkbvii gZv Ges `vwqZ|(1) GB AvBbi cqvM, weavbvejx KvhKiKiY Ges Dnv ejer KiYi Rb Kwgkbvii
wbgewYZ `vwqZ _vwKe (K) KihvM Avg`vwbi Dci GB AvBbi Aaxb c`q g~j mshvRb Ki; I
(L) m~iK AvivchvM cY Avg`vwbi Dci c`q m~iK ,
Ges GZ`yk Kwgkbvi Zvnvi Dci AvBb viv c` gZv GBfve cqvM KwiZ
cvwieb hb D AvBbi Avivc msv weavbvejx Avg`vwb cYi Dci GB AvBbi
Aaxb AvivwcZ g~j mshvRb Ki Ges m~iK i cwZ GBic chvR nBe, hBic Dnv
Avg`vwb i cwZ chvR nq|
116. MvcbxqZv|(1) Dcaviv (3) -G ewYZ weavb Ges aviv 112 -G ewYZ kZ eZxZ GB AvBbi Aaxb
miKvix `vwqZcv A_ev GB AvBbi cqvM, evevqb Ges ckvmb wbqvwRZ cZK ew
miKvix gZv ej Kvb wbw` Ki`vZvi wbKU nBZ cv mKj Z_ Ges `wjjvw`K Mvcbxq
MY Kwie Ges D Z_vw` aygv wbgewYZ eweMi wbKU cKvk KwiZ cvwie (K) g~j mshvRb Ki Ges wefvMi KgKZvMYi `vwqZ cvjbi ^vfvweK cwqvq Ges
`vwqZ cvjbi Dk cqvRb nBj ;
(L) hB evsjv`k Kvb PzwZ ^viKvix `k, mB AvRvwZK Pzwi kZ
gvZveK Kvb e`wkK ivi Ki KZc;
(M) dR`vix AvBbi Aaxb Acivai KviY gvgjv `vqii Dk AvBb cqvMKvix
msv;
(N) Ki AvBbi Aaxb Kvb Ki`vZvi Ki `vqxZv A_ev Kvb Acivai `vq `vwqZ wbaviYi
j Av`vjZ gvgjv `vqii |
(2) hw` Kvb ew Dcaviv (1) Gi Aaxb Z_ cKvki AbygwZ cv nq, Ze h Dk Z_
cKvki AbygwZ Ìqv nq mB Dk ARbi wbwg hZUzKz cqvRbxq Dnvi b~bZg gvv
ewZiK D ew Z_i MvcbxqZv eRvq ivwLe|
(3) Kvb Ki`vZvi wjwLZ mwZ mvc Z_ Ab Kvb ewi wbKU cKvk Kiv hvBe|
145
Aavq- 15
wbixv Ges Abymvb
117. Ki`vZvi Ki mswk- Kvhg wbixv Ges Abymvb|(1) Kwgkbvi A_ev gnvcwiPvjK, wbixv, Mvq`v I Z` cwiì, GB AvBbi Aaxb c`q
Kii h_v_Zv wbicYi j Ki`vZvi Ki mswk Kvhg wbixv Ges Abymvbi Rb h
Kvb Ki`vZvK wbevPb KwiZ cvwieb, Ze wbevPbi mgq wbgewYZ welqvw` weePbvq ivwLZ
nBe (K) GB AvBbi mswk- weavbvejx Ges kZvw` ev evW KZK evevwqZ Ges cqvMKZ
Ab h Kvb ivR^ AvBbi weavbvejx cwicvjb ev Acwicvjb Ki`vZvi AZxZ Kvhg ;
(L) Ki`vZvi wbeb ev ZvwjKvfywKiY msv Aevb (status) ;
(M) Ki`vZv KZK cwiPvwjZ Avw_K Kvhgi cKwZ ev aiY; A_ev
(N) Abvb hKvb welq hvnv Kwgkbvi A_ev gnvcwiPvjK GB AvBbi Aaxb `q Ki
Av`vq Ges msMn wbwZKiYK cvmwK ewjqv gb Kib|
(2) evW, GB avivi Aaxb wbixv Ges Abymvb Kvhg cwiPvjbvi j GB AvBb Ges
wewagvjvi weavbvejxi mwnZ mvgmc~Y ixwZ Ges cwZ cwZv Kwie, Ges Dnv AwWU gvbyqj
AvKvi cKvk Kwie, hvnv g~j mshvRb Ki KgKZv KZK AbymZ nBe|
(3) Kvb g~j mshvRb Ki KgKZv Dcaviv (1) Gi Aaxb wbixv Ges Abymvb Kvhg
cwiPvjbvi Kwgkbvi A_ev gnvcwiPvjK KZK gZvcv nBqv AwWU gvbyqj Abyhvqx
wbixv Kvh cwiPvjbv Kwie Ges wbixv I Abymvb mb Kwiqv Kwgkbvi A_ev gnvcwiPvjK
eivei GKwU wbixv cwZe`b `vwLj Kwie|
(4) Dcaviv (3) G Dwj-wLZ wbixv cwZe`b cvwi ci Kwgkbvi (K) wbixwZ Ki gqv` GB AvBbi Aaxb Ki`vZvi c`q Kii `vq `vwqZ D`NvwUZ
nBj, h_vh_fve Ki`vwqZv wbaviY Kwieb, wbaviYhvM Ki`vwqZvi ga AcwikvwaZ
Kii Dci chvR my` AfyKiYc~eK wbavwiZ Ki Av`vqi Rb Kwgkbvi Ki`vZv
eivei Ki wbaviY bvwUk Rvix Kwieb ; Ges
146
(L) wbixvq D`NvwUZ Ki duvwK A_ev Abvb Awbqg mK GB AvBbi Aavq 18 Gi

weavbvejxi AvjvK hKvb ` Avivci j AvBbMZ eev MnYi Rb Dnv mswk
KgKZvi wbKU ciY Kwieb|
UxKv t RvwjqvwZ ev Ki duvwKi eZxZ aviv 103 Gi Aaxb chvR Pvi ermi mgqmxgvi ga Ki
wbaviY KiZt bvwUk Rvixi ci aviv 123 Gi Aaxb cvIbv A_ Av`vqi Rb Aviv GKwU mgqmxgv
chvR nBe|
(5) Kvb ewi Kvb Ki gqv` mswk Kvhg wbixwZ ev AbymvbKZ nIqv mI D
Ki`vZvi Ab Kvb Ki gqv` mswk Kvhg cybtwbixv Ges cybt Abymvb Kivi Kvb
evav _vwKe bv hw` cybt wbixv I cybt Abymvb Kivi hywhy KviY _vK, Ze cybt wbixv
Ges cybt Abymvbi Dcaviv (1) G Dwj-wLZ welqwji cwZ j ivwLZ nBe|
118. g~j mshvRb Ki KgKZvMYi gZv|Z_ ev `wjjvw` Pvwnevi gZv

(1) h Kvb Abygvw`Z g~j mshvRb Ki KgKZv Abygvw`Z Dk wjwLZ AvKvi hywmZ
bvwUk c`vbi gvag h Kvb ewi wbKU, Ki`vZv nDK ev bv nDK, wbgewYZ Z_vw` `vex
KwiZ cvwie (K) Ab Kvb ew mK Z_mn, bvwUk Dwj-wLZ cqvRbxq Z_ mieivn ; A_ev
(L) bvwUk ewYZ D ewi KZZ _vKv `wjjvw` A_ev Abvb mv cgvY Dcvcbi
j bvwUk Dwj-wLZ vb Ges mgq mv c`vbi Dk nvwRi nIqv; Ges
(2) h Kvb Abygvw`Z Dk Kvb Abygvw`Z g~j mshvRb Ki KgKZv h Kvb miKvix
wefvM, vbxq msv, ^vqZkvwmZ msv, Kcvikb, Avw_K cwZvb, msN ev evwYR msv ev
Abyic Abvb h Kvb msv ev cwZvbi wbKU nBZ hKvb Z_ ev mnvqZv PvwnZ
cvwieb|
Mn I ZrmsjM f~wgZ cek Ges Zj-vkx Kivi gZv
(3) mnKvix Kwgkbvi c` ghv`vi wbg bnb, Ggb Kvb g~j mshvRb Ki KgKZv KZK
h_vh_fve gZvcv h Kvb g~j mshvRb Ki KgKZv webv civqvbvq hKvb eemv
cwZvb ev RbMYi Rb Dby Mn I ZrmsjM f~wgZ webv bvwUk Abygvw`Z Dk cek
KwiZ cvwie 147
(K) ^vfvweK eemvwqK KvRKg mv`bi wbavwiZ mgq ; A_ev

(L) cek I Zjvkxi KZZ c`vb mg Ggb Kvb g~j mshvRb Ki KgKZv KZK
gZvcv nBqv Ab hKvb mgq cek I Zjvkxi Kzg Zvwgji Dk cek I
Zjvkx KwiZ cvwie |
(4) Kvb gZvcv g~j mshvRb Ki KgKZv Abygvw`Z Dk webv civqvbvq Ki`vZvi
evmvb ev Dcaviv (3) G DwjwLZ bn Ggb Abvb Mn I ZrmsjM vb cek KwiZ
cvwie(K) Ki`vZvi mwZ wbq ; A_ev
(L) mnKvix Kwgkbvi c` ghv`vi wbg bnb, Ggb Kvb g~j mshvRb Ki KgKZv KZK
RvixKZ gZvc DwjwLZ hKvb mxgv I kZvejx mvc hKvb mgq Mn I ZrmsjM
vb cek Ges Zjvkx KwiZ cvwie|
Kwc Kwievi A_ev g~j Kwc ivwLevi gZv
(5) Kvb gZvcv KgKZv whwb AvBbMZfve Kvb Mn I ZrmsjM f~wgZ A_ev evmvb
AvQb wZwb Dcaviv (3) A_ev (4) Abymvi(K) h Kvb iKWci Kwc KwiZ cvwieb;
(L) Abygvw`Z Dk cvmwK ewjqv wekvm Kib GBic Kvb iKW A_ev Abvb h
Kvb è R KwiZ cvwieb; Ges
(M) iKW A_ev Abvb AvBUg mxj KwiZ cvwieb |
(6) hw` gZvcv KgKZv iKWc A_ev Abvb wRwbmc R Kib, Ze mnKvix
Kwgkbvi c` ghv`vi wbg bnb Ggb Kvb KgKZv Dnvi Kwc KwiZ cvwieb Ges hw`
Av`vjZi wfbic AbygwZ bv _vK Zvnv nBj ^Zg mgq hvnvi wbKU nBZ D iKWc
A_ev wRwbmc R Kiv nBqvQ Zvnvi wbKU g~j KwcwU diZ c`vb Kwieb|
Av`vjZ Kwc Dcvcb
(7) GB avivi Aaxb c` gZv Abyhvqx msMnxZ Kvb `wjji hKvb Kwc Av`vjZ
Dcvcb Kiv hvBe Ges g~jKwci gZB Dnvi mvMZ g~j _vwKe|
148
evsK wnmve R (Freeze) Kwievi gZv

(8) GB AvBbi Aaxb Ki Av`vqi j A_ev Ki duvwK D`NvUb, A_ev cZviYv Ges Ki
duvwK cwZnZ KiYi j mnKvix Kwgkbvi c`ghv`vi wbg bnb, GBic h Kvb g~j
mshvRb Ki KgKZv h Kvb ewi evsK GKvDU AcwiPvjbvhvM (Freeze) Kivi Av`k
w`Z cvwieb|
wekl AwaKvi
(9) Kvb ew hw` Kvb `wjjvw` A_ev Ab Kvb mv cgvYi Dci AvBbvbyMfve wekl
AwaKvi `vex Ki hvnv GKRb gZvcv KgKZv GB aviv Abymvi R ev cixv KwiZ Pvnb,
Ze wekl AwaKvi `vexKZ D KvMRcvw` Lvg Ave Kwiqv mxjhy KwiZ nBe Ges D
KvMRcvw` wekl AwaKvicv wK-bv Dnv wbaviYi Dk Kwgkbvi Dchy GLwZqvii
Av`vjZ Ave`b Kwieb Ges Kwgkbvi KZK `vwLjKZ Ave`b wePvivaxb _vKv Aevq D
mxjKZ LvgwU bv Lywjqv gZvcv KgKZvi ndvRZ ivwLZ nBe|
Aby`NvUbi djvdj
(10) mnKvix Kwgkbvi c` ghv`vi wbg bnb, GBic Kvb g~j mshvRb Ki KgKZvi mwZ
ewZiK, GB avivi Aaxb Kvb gZvcv KgKZv KZK hB mKj `wjjvw` c`vbi wbwg
weklfve Abyiva Kiv nBqvwQj A_P Dnv Ki`vZv ev Abvb ew mieivn KwiZ e_
nBqvQ, mB D `wjjvw` Ki wbaviYK weivwaZv Kwiqv wePvwiK gvgjvq Ki`vZv ev
Abvb ew KZK eenvi Kiv hvBe bv|
msv
(11) GB avivq Abygvw`Z Dk A_ t
(K) GB AvBbi Aaxb AvivwcZ Kvb wbw` ewi Ki `vq wbaviYi j Z_ msMn ;
(L) Kvb wbw` ewi wbKU nBZ GBic Ki msMni Dk Z_ msMn ; A_ev
(M) Ki duvwK cwZiva|
ndvRZ
(12) GB avivi KvhKvwiZv iwnqvQ, wbg ewYZ welq hvnvB _vKzK bv Kb(K) Kvb Mn msjM f~wg ev vb mg~n cekvwaKvi, A_ev mw, eBcyK, `wjj ev
KwDUvi msiwZ Z_i Dcvcb mswk MvcbxqZv ev Rb^v_ welqK AvBb; A_ev
149
(L) MvcbxqZv msv hKvb Pzw wfwK `vwqZ|

(13) GB aviv, AvRvwZK AvBbi Aaxb Abymvb nBZ wegy _vwKevi AwaKvi fvMKvix
Kvb AvRvwZK msv Ges K~UbwZK feb, Kbmyjvi A_ev we`kx ivi Abvb wgkbmg~n,
cekvwaKvi c`vb Ki bv|
119. mvaviY Z_ msv weavb|GB AvBbi AwaKZi mykvmbi Dk, evW GB AvBbi Aaxb h Kvb wbewZ ev
ZvwjKvfy ewi KihvM Kvhg cwiPvjbv msv welq Z_ c`vbi wbwg wb`kbv
c`vb Kwiqv wewa cYqb KwiZ cvwie, D Z_ GB AvBbi Aaxb D ewi Ki-`vq
wbaviYi j wnmve wbixv ev Abymvbi welq cvmwK nDK ev bv nDK|
120. Zveavbvaxb mieivn (Supervised supply), cheY I bRi`vix

GB avivi AvIZv I cwiwa
(1) GB avivq wbw`KZ gZv Kejgv m~iK Av`vqi j cqvM Kiv nBe|
Zveavbvaxb mieivn (Supervised Supply), cheY I bRi`vix
(2) Kwgkbvii hw` wekvm Kivi h_ KviY _vK h, Kvb Ki`vZv GB AvBbi Aaxb c`q
m~iK i `vq Govbvi Dk GB AvBbi weavbvejx cwicvjb Ki bvB, Ze mB
Kwgkbvi GK ev GKvwaK g~j mshvRb Ki KgKZv wbqvM KwiZ cvwieb Ges D ewi
cKZ Kii `vq-`vwqZ wbicYi j D Ki`vZvi Avw_K Kvhg mswk- hKvb vb
Zveavbvaxb mieivn, cheY Ges mZK bRi`vix wbwZKiYi Dk D KgKZvMYK
cqvRbxq wb`kbv c`vb KwiZ cvwieb|
(3) Dcaviv (2) Gi Aaxb wbqvMcv g~j mshvRb Ki KgKZv DwjwLZ Ki`vZvi Kii
`vq-`vwqZ wbicYi Dk cqvRbxq hveZxq Z_vejx DjL Kwiqv Kwgkbvii wbKU
cwZe`b `vwLj Kwieb|
(4) Dcaviv (3) Gi Aaxb `vwLjKZ cwZe`b Ges GB AvBbi AvIZvq msMnxZ Abvb
Z_vejxi wfwZ Kwgkbvi Ki`vZvK bvbxi myhvM c`vb Kwiqv Ki`vZvi cKZ Ki `vq`bv
wbicY KwiZ cvwieb|
150
AvUK Ges mxj Kwievi gZv

(5) mnKvix Kwgkbvi c`ghv`vi wbg bnb, Ggb Kvb g~j mshvRb Ki KgKZv Abygvw`Z
Dk cY AvUK KwiZ Ges eemv cwZvb Zvjve Kwiqv w`Z cvwie|
hvbevnb evav c`vbi gZv
(6) mnKvix Kwgkbvi c`ghv`vi wbg bnb, Ggb Kvb g~j mshvRb Ki KgKZvi wbKU nBZ
GZ`yk gZvcv hKvb g~j mshvRb Ki KgKZv wbavwiZ Aji ga h_vh_ cwiPq
Ges KZZ c`kb Kwiqv webv civqvbvq(K) m~iK AvivchvM cY evSvB ev cY evSvB Kiv nBe GBic h Kvb
hvbevnb evav c`vb, cek Ges Zjvkx KwiZ cvwie Ges `vwjwjK mvmn cYi
gvwjKvbvi welq Ki Pvjvbc c`kb Kwievi Rb hvbevnbi `vwqZ wbqvwRZ ewK
wRvmvev` KwiZ cvwieb ; Ges
(L) cYi gvwjKvbv mK hw` g~j mshvRb Ki KgKZv m bv nb Ges Zvnvi wekvm
Kwievi hywmZ KviY _vK h, hB mKj cYi mieivni m~iK c`q
nBqvQ ev c`q nBe, wK D cYi m~iK cwikvwaZ nq bvB ev nBe bv, Zvnv
nBj wZwb cY mvgMx R KwiZ cvwieb Ges evW KZK wbavwiZ cwZZ RKZ cYi
wbw KwiZ nBe|
121. wekl wbixv|(1) evW KZK wbavwiZ mxgv I kZvejx mvc `vwqZ cvjb Kvb wnmve iK mZ nBj
hKvb wbewZ ev ZvwjKvfy ew ev Abyic ew kYxi iKWc A_ev diZ c`vbi `vex
msv wePviKvh eeZ `wjjvwì wbixvmn wekl wnmve wbixv mv`bi wbwg evW
hKvb wnmve iK wbqvM KwiZ cvwie, Dic ew ev ew kYxi BZvc~e g~j mshvRb
Ki KZc KZK wbixwZ nBqv _vKzK ev bv _vKzK|
(2) Dcaviv (1) Gi Aaxb wbqvMcv wnmve iK GB avivi Dk c~iYK GKRb g~j
mshvRb Ki KgKZv wnme weewPZ nBeb|
122. `vwiK wbixv ^vfvweK Aevq GKvwaKevi bn|Kvb wbewZ A_ev ZvwjKvfy ew GKB Ki gqvì Rb `yBevi wbixvi Af
y nBe bv,
hw` bv151
(K) Kwgkbvii wbfihvM Z_ ev wekvm Kwievi h_ KviY _vK h, D ew wbixwZ

Ki gqvì cZviYvi gvag Ki duvwK w`qvQ; Ges
(L) Kwgkbvi weklfve cybtwbixvi wb`k c`vb Kib |
Aavq- 16
Ki Ges miKvii cvIbv Av`vq
123. Ki I miKvii cvIbv Av`vq (1) GB AvBbi Aaxb AvivwcZ g~j mshvRb Ki, m~iK , UvbIfvi Ki, my` A_ev
Avw_K ` I Rwigvbvmn `vexKZ h Kvb A_ c`q Ges cvc nBj mB c`q A_i
cwigvY miKvii cvc GKwU FY, hvnv Kwgkbvii wbKU cwikva KwiZ nBe|
(2) Dcaviv (1) Gi Dk c~iYK hKvb A_i cwigvY c`q ewjqv MY nBe hw`(K) A_i cwigvY `vwLjc c`q wnmve `Lvbv nq Ges Dnv AcwikvwaZ _vK;
(L) Ki`vZvi Dci RvixKZ Ki wbaviYx bvwUk Kii cwigvY c`wkZ nq Ges Ki`vZv
bvwUk Dwj-wLZ mekl ZvwiL Dnv cwikva KwiZ e_ nq; A_ev
(M) Ab Kvb ic GB AvBbi KvhKvixZvi dj Ki c`q nq |
(3) Kvb ew hw` A_ cwikva `vqx _vK Ges avh ZvwiL Dnv cwikva KwiZ e_ nq,
Ze Kwgkbvi D ewi wei eKqv FY Av`vqv_ gvgjvi Kvhg i KwiZ cvwieb|
(4) GB avivi Aaxb h Kvb gvgjvq, Kwgkbvi A_ cwikva eva ewi bvg Ges cvc
A_i cwigvY DjL Kwiqv Zvnvi ^vi GKwU mvwUwdKU cZ Kwiqv ciY Kwij D
mvwUwdKU DwjwLZ cwigvY A_ Av`vqi Rb h_ cgvY ewjqv weewPZ nBe Ges D
A_ mK ivq c`vb Av`vjZi wbKU cvgvwYK `wjj wnmve h_ nBe|
(5) cZviYvi eZxZ, hB ZvwiL c`q eKqv Ki wbicY Kiv nBe mB ZvwiL nBZ 4
(Pvi) ermii ga GB avivi Aaxb Av`vq Kvhg i KwiZ nBe (K) hB Kvb `vwLjc c`q A_i cwigvY c`kb Kiv nBqvQ t mB mswk-
Kigqv` kl nBevi 04 (Pvi) ermii ga ;
152
(L) hB Ki wbaviYi bvwUk c`q A_i cwigvY c`kb Kiv nBqvQ t h ZvwiL D
cwigvY A_ cwikva Kivi Rb D bvwUk mywbw`fve DjL Kiv nBqvQ, mB ZvwiL
nBZ 04 (Pvi) ermii ga ; A_ev
(M) Ab h Kvb t h ZvwiL Ki c`q nBqvwQj Dnvi 04 (Pvi) ermii ga ;
(6) GB AvBbi Aaxb hB Kvb ewi wbKU Kii A_ cvIbv iwnqvQ, mB
GZ`yk gZvcv Kvb g~j mshvRb Ki KgKZv D cwigvY Kii A_ Av`vqi j
wbgewYZ hKvb ev mKj Kvhg MnY KwiZ cvwieb (K) D A_, h ewi wbKU nBZ Dnv Av`vqhvM nq mB ewi Kvb A_ D KgKZv
ev h Kvb AvqKi, , g~j mshvRb Ki ev AveMvix KZci wbKU nBZ cvc nBj
Ges Dnv mB KgKZvi ev KZci wbqYvaxb nBj, Zvnv nBZ KZb Kwieb ;
(L) D A_, h ewi wbKU nBZ Av`vqhvM nq mB ewi c ev Zvnvi wnmve Kvb
A_ h ewi wbKU iwnqvQ ev cieZxKvj _vwKZ cvi mB ewK wjwLZ bvwUk viv,
bvwUk DwjwLZ cwigvY A_ cwikva Kivi wb`k `vb KwiZ cvwieb ;
(M) D A_ m~Yic cwikva bv Kiv ev Av`vq bv nIqv ch D ewi eemvq Ab
ev Zvnvi cwZwbwai eemv Ab nBZ Kvb cYi AcmviY ev mev c`vb e KwiZ
cvwieb;
(N) D A_ m~Yic cwikva bv Kiv ev Av`vq bv nIqv ch D ewi Avg`vbxKZ
cY A_ev cZKZ cYi AcmviY ev Lvjvm e KwiZ cvwieb A_ev cYi Lvjvm ei
j BIN e (Lock) Kwiqv w`Z cvwieb;
(O) D A_ h ewi wbKU nBZ Av`vqhvM nq mB ewi A_ev Zvnvi cwZwbwai evsK
wnmve vK KwiZ cvwieb ;
(P) D A_ m~Yic cwikva bv Kiv ev Av`vq bv nIqv ch D ewi eemvq Ab
Zvjve Kwiqv ivwLZ cvwieb ;
(Q) D A_ h ewi wbKU nBZ cvc mB ewi h Kvb vei ev Avei mw vK
I weq A_ev webv vK weq KwiZ cvwieb ;
(R) D A_ h ewi wbKU nBZ cvc mB ewi Kvb wRv`vi, Ab Kvb ew,
Kvvbx, evsK A_ev Kvb Avw_K cwZvb Kvb MvivwU, e ev Ab Kvb `wjji Aaxb
153
D A_ cwikva KwiZ e_ nBj Zvnvì vei ev Avei mw vK I weqi gvag

cvc A_ Av`vq KwiZ cvwieb ;
(7) D A_ hB ewi wbKU nBZ cvc GB avivi Aaxb mB ewi mKj cvmwK weeiY
c`vbc~eK wjwLZfve mKj digvqk ev Av`k Rvix KwiZ nBe|
(8) GB avivi Aaxb vK Kivi Dk, mswk- vei-Avei mw R (seized) Kiv
hvBe Ges RKZ mwi wbjvgmn Dnvi mvweK eevcbv evW hBfve Pvwne mBfve
mb KwiZ cvwie|
(9) D A_ hw` Kvb eemvq cwZvb mswk nBqv _vK Ges eemvq cwZvbwU nvwiZ
nBqv _vK, Zvnv nBj Dnv h ewi wbKU nvwiZ nBqvQ mB ewi wbKU nBZ D
A_ Av`vq KwiZ cvwieb|
(10) GB aviv Kwgkbvi KZK msMnxZ g~j mshvRb Kii chvR nBe bv, D
g~j mshvRb Ki hB cwZZ Avg`vwb Av`vq Kiv nq mB cwZZ Av`vq Kiv nBe|
124. g~j mshvRb Ki KgKZvMY Ki Ges miKvix cvIbv Av`vqi Av`vjZ

wnmve `vwqZ cvjb Kwie|GB AvBbi aviv 123 Gi weavbgZ Av`vqhvM Kii AcwikvwaZ A_ Av`vqi Dk
c~iYK, Code of Civil Procedure, 1908 (V of 1908)- Gi Aaxb A_ Av`vqi
hB gZv Ìqvbx Av`vjZi iwnqvQ mBic GKB gZv g~j mshvRb Ki KgKZvi
_vwKe, Ze kZ _vK h, hw` GB AvBb Ges Code- Gi ga Kvb ev ZviZg mw nq
Ze GB AvBb cvavb cvBe|
125. Ki Ges miKvii cvIbv Av`vqi GLwZqvi cwieZb|(1) Kvb A_ hB ewi wbKU nBZ cvc mB ew hw` Ab Kvb g~j mshvRb Ki
Kwgkbvii GLwZqvivaxb GjvKvq emevm Ki ev Z`vb Zvnvi Kvb mw _vK, mB
h Kwgkbvii GLwZqvi Ki cvIbv iwnqvQ wZwb D cvIbv Kii AvswkK ev mgy`q A_
Av`vq KiYv_ Dic hKvb KwgkbviK GBic Abyiva KwiZ cvwie hb ewYZ cvIbv A_
D Kwgkbvii GLwZqvi cvc nBqvwQj; Ze kZ _vK h, GBic Av`vqKZ A_ hB
Kwgkbvii GLwZqvi cKZc `q ev cvc nBqvwQj D Kwgkbvii eivei vbvi
KwiZ nBe|
154
(2) Ab Kvb Kwgkbvi KZK D cvIbv A_ Av`vqi wbwg iRyKZ gvgjvi hKvb chvq
Zvnvi eKqv Ki hB Kwgkbvii GLwZqvi Ki `q ev cvc nBqvwQj mB Kwgkbvii wbKU
cwikva KwiZ Dcaviv (1) Gi Kvb wKQzB Ki LjvcxK wbeZ Kwie bv|
126. cwikvwaZ A_i wewje`R|hw`, GB AvBbi Aaxb g~j mshvRb Ki, m~iK A_ev UvbIfvi Kii AwZwi Kvb my`
ev Avw_K ` ev Rwigvbv Kvb ew KZK c`q nq Ges D ew KZK cwikvwaZ A_i
cwigvY c`q mgy`q Kii hvMdji PvBZ Kg nq, Zvnv nBj wbgewYZ gvbymvi Dic
cwikvwaZ A_ cqvM Kiv nBe(K) c_g, cvc Ges c`q myì cwigvY nvm KiYv_ ;
(L) AZtci hB cwikvwaZ A_i cwigvY myì cwigvYi PvBZ AwaK nq, mB
AcwikvwaZ Avw_K ` ev Rwigvbvi cwigvY nvm KiYv_ ; Ges
(M) AZtci, hB cwikvwaZ A_ Avw_K `, Rwigvbv Ges myì cwigvYi PvBZ
AwaK nq, mB g~j mshvRb Ki, m~iK A_ev UvbIfvi Kii cvIbvi cwigvY
nvmKiY |
127. RvgvbZ `vexi gZv|(1) GB AvBbi Aaxb c`q nBqvQ ev c`q nBe GBic Ki Av`vq wbwZKiYi j
Kwgkbvi wjwLZ bvwUki gvag hB cwigvY Ges hB cwZ wZwb hywhy gb Kib mBic
cwigvY c`q Kii Rb Kvb ewK bvwUk DwjwLZ ZvwiLi ga RvgvbZ c`vbi Rb
wb`k w`Z cvwieb|
(2) Dcaviv (1) Gi Aaxb hB ewi RvgvbZ Ìqv cqvRb nBe D ew bvwUk
Dwj-wLZ cwigvY I cwZZ Ges ZvwiL RvgvbZ c`vb KwiZ eva _vwKe|
(3) hw` bM` RvgvbZ c`vb Kiv nq Ges Kwgkbvi GB gg m nb h RvgvbZi Avi
cqvRb bvB, Ze Kwgkbvi cvc Ges c`q A_i wecixZ D RvgvbZ wbgewYZ gvbymvi
cqvM Ges mg^q Kwieb (K) c_g, h Kvb cvc Ges c`q myì cwigvY nvm KiYv_ ;
(L) AZtci, hKvb c`q A_ ` ev Rwigvbv nvm KiYv_ ;
155
(M) AZtci Kvb cvc Ges c`q g~j mshvRb Ki, m~iK A_ev UvbIfvi Kii
cwigvY nvm KiYv_ (N) AZtci, g~j mshvRb Ki AvBb, 1991-Gi Aaxb c`q AcwikvwaZ A_mn evW
KZK msMnxZ Ab hKvb Ki, jwf ev i cwigvY nvm KiYv_ ; Ges
(O) Aewk A_, hw` _vK Dcaviv (4)-Abymvi h ewi wbKU nBZ A_ MnxZ nBqvwQj
D ewK diZ c`vb Kwiqv |
(4) Dcaviv (3) Abymvi Kvb RvgvbZ mg^q Kiv nBj Kwgkbvi 1(GK) gvmi ga cZK
kYxi Aaxb mg^qKZ A_i cwigvY Ges Aewk cwigvY A_ Dj-L Kwiqv RvgvbZ
c`vbKvix ewK bvwUk c`vb Kwieb, Ges(K) D ew wbewZ nBj, h ewi aviv 99 chvR nq Ggb Kvb ew eZxZ,
Aewk cwigvY A_ h Ki gqv` nvmKvix mg^q mvab Kiv hvBe Zvnv bvwUk DjL
Kwiqv GKwU nvmKvix mg^qi AbygwZ c`vb Kiv hvBe ; A_ev
(L) Abvb , bvwUki ZvwiL nBZ 2 (`yB) gvmi ga wbewZ ewi wbKU
RvgvbZi Aewk cwigvY A_ cwikva Kwieb|
128. cvIbv Ki Av`vqi j Ki`vZvi mwi Dci Kzg Rvix |wjqb ev c~eZ
^
(1) hw` Kvb Ki`vZv wbavwiZ ZvwiL cvIbv Ki cwikva e_ nq, Zvnv nBj cvIbv A_i
Rb (Av`vqi LiPvw` hvnv D~Z nq Zvnv mn) Ki`vZvi gvwjKvbvaxb mKj cKvi mwi Dci
miKvii AbyK~j c~eZ
^ mw nBe|
(2) Dcaviv (1) G DwjwLZ cvIbv Ki Av`vqi j h mekl ZvwiL bvwUk DwjwLZ
nBe mB ZvwiL kl nBevi wèvMZ gaivZ nBZ miKvii AbyK~j Dcaviv (1) G DwjwLZ
c~eZ
^ mw nBe Ges m~Y cvIbv Ki cwikva bv nIqv ch D c~eZ
^ ev wjqb Kvbfve
zY nBe bv ev Dnvi cwimgvw NwUe bv |
(3) Ki`vZvi wbKU nBZ Kvb m` qKvixi ^v_, Ki`vZv KZK c` wbivcv myweav
aviYKvixi ^v_ A_ev evW KZK wbavwiZ Abvb c~eZ
^ aviKi ^v_ ewZiK, Ab mKj
AwaKvii wecixZ wjqb ev c~emZi AMvwaKvi _vwKe, hw` Abyic ^v_ D wèmi c~e
De nq|
156
c~e^ Zi wegyw
(4) Dcaviv (1) G weaZ miKvix cvIbv, Av`vqi LiPvw` hvnv D~Z nq Zvnv mn, cwikva
Kivi ci c~e^Z viv wZM h Kvb ew Kwgkbvii wbKU Zvnvi mwi Dci miKvii
c~eZ
^ gyKiYi Rb Ave`b KwiZ cvwie|
mwi Dci miKvii c~eZ
^ ejerKiY
(5) Kwgkbvi c~e
^ ejerKiYi j AvBbvbyM Kvhg i KwiZ cvwieb A_ev GBic
Kvh eev MnYi Awfcvq bvwUki gvag Ki`vZvK AewnZ Kwieb Ges bvwUk Rvixi GK
gvmi ga Ki`vZv cvIbv A_ cwikva bv Kwij Ki`vZvi mw vK KwiZ cvwieb|
(6) Dcaviv (5) G hvnv wKQzB weaZ _vKzK bv Kb, Kwgkbvi bvwUk c`vb bv KwiqvB Ki`vZvi
mw R KwiZ cvwieb, hw`(K) aviv 123 Gi Aaxb cvIbv Ki Av`vq gvKgv i nBqv _vK; A_ev
(L) Kwgkbvi hyw mZ KviY wekvm Kib h, cvIbv Ki Av`vq wec`vcb |
ZZxq ci `Ljvaxb mw
(7) Kwgkbvi KZK Kvhg i nBevi c~e, wePvwiK cwqvi gvag vKvaxb mw ev
Kzg Rvixi AvIZvaxb mwi Kvb Ask ewZiK, Ki`vZvi mwZ `Ljxq ew (Kvb
evsK A_ev Ab Kvb Avw_K cwZvbmn) A_ev wbivcv ^v_ aviYKvix ew, gZvcv
KgKZv KZK Pvwnevgv D mw Kwgkbvii wbKU mgcY Kwieb A_ev RvgvbZ Aegy
Kwiqv wèb|
(8) Kvb evsK ev Ab Kvb Avw_K cwZvb GBic vK bvwUk cvwi ci Ki`vZvi evsK
GKvDU nBZ Kvbic A_ cwikva A_ev Kvb cKvi A_ Dvjb A_ev jb`b Kiv nBZ
weiZ _vwKe|
(9) Kvb ew Dic wb`k cwicvjb KwiZ e_ nBj wZwb wbgewYZ welqmg~ni ga hvnv
Kg Dnvi mgcwigvY A_ Kwgkbvii wbKU cwikvai Rb `vqx nBe (K) mwi g~j A_ev hB cwigvY RvgvbZ Ìqv nBqvwQj ev Ìqv nBqvQ; A_ev
(L) hB cwigvY A_ Av`vqi j mw vK Kiv nBqvQ|
157
eemvi mivg
(10) Ki`vZvi eemvq eeZ mivgvw` hvnvi memvKyj g~j 50,000 (cvk nvRvi) UvKvi
AwaK bn Ges Ki`vZvi ewMZ m` Ges Mnmvi Avmevec hvnvi memvK~j g~j
50,000 (cvk nvRvi) UvKvi D bn Zvnv vKi AvIZvewnf~Z _vwKe|
129. RKZ mwi weq |(1) aviv 128 Gi Aaxb RKZ mw Kwgkbvi KZK Abygvw`Z GKwU vb `vgRvZ
KiYi wbwg wbq hvBZ nBe|
(2) hw` Kvb mw ZvrwYKfve Ges webv bvwUk R Kiv nBqv _vK, Ze Kwgkbvi cY
R Kwievi ci h_vkxN me wbgewYZ ewi Dci Ri bvwUk Rvix Kwieb (K) cYi gvwjK;
(L) R Kivi AeewnZ c~e cY ndvRZKvix ev wbqYKvix ew; A_ev
(M) hw` GBic Kvb ewK mbv Kiv bv hvq, Ze h ew RKZ cY `vex Ki Ges
bvwUk Rvix mg_KiYi wbwg chv Z_ mieivn Ki, Ze kZ _vK h, hw` Kvb ew
cY `vex bv Ki Zvnv nBj Kvb bvwUk Rvixi cqvRb nBe bv |
(3) weqi c~e, Kwgkbvi Ki`vZvi wbKU RKZ cY diZ c`vb KwiZ cvwieb A_ev,
Dcaviv (2) Abyhvqx hvnvi Dci bvwUk Rvix nBqvQ D ewi wbKU cY diZ c`vb KwiZ
cvwieb, hw` D ew Kwgkbvii mw gvZveK (K) hB cwigvY A_ Av`vqi wbwg vK Kiv nBqvQ mB cwigvY A_ cwikvai
RvgvbZ w`qv _vK A_ev Dnv c`vbi eev Kwiqv _vK; A_ev
(L) hB cwigvY A_ Av`vqi wbwg vK Kiv nBqvQ mB cwigvY A_ wKwZ cwikva
KwiZ mZ nq|
(4) hw` Ki cwikva Kiv bv nq, Kvb RvgvbZ MnxZ bv nq Ges Ki`vZv cvIbv A_ wKwZ
cwikvai e`ve bv Kib, Ze Kwgkbvi RKZ cY `vgRvZ KwiZ cvwieb (K) cPbkxj cYi , cYi Aevi cwZ j ivwLqv Kejgv hywhy mgq ch;
A_ev
(L) Abvb , cY R nIqvi ci 1 (GK) gvm mgq ch; Ges
158
ZrcieZxZ Kwgkbvi RKZ cY cKvk wbjvgi gvag A_ev evW KZK wbavwiZ Ab Kvb
cwZZ weq Kwiqv wèb|
(5) RKZ cYi weq j A_ wbgewYZ Dcvq wewje`R Kiv nBe (K) c_g RKiYi LiPvw`, cY msiYi Ges weqi LiPvw` wgUvBZ nBe ;
(L) AZtci hB cwigvY A_ Av`vqi wbwg cY R Kiv nBqvwQj mB cwigvY A_
cwikva KwiZ nBe ;
(M) AZtci g~j mshvRb Ki AvBb, 1991- Gi Aaxb cvc Abvb A_mn evW KZK
Av`vq Kiv nq GBic Ab h Kvb cKvi Ki, jwf ev cwikva KwiZ nBe ; Ges
(N) Aewk A_, hw` _vK, cYi gvwjKK diZ c`vb KwiZ nBe|
(6) Dcaviv (5) Gi `dv (K) Ges (L) G Dwj-wLZ LiPvw` cwikvai Rb hw` weqj A_
chv bv nq, Ze cvIbv A_i Aewk cwigvY Av`vqv_ gvgjv `vqi Kivi GB avivi
Kvb wKQzB KwgkbviK wbe Kwie bv|
(7) hB Ki wbaviYi wfwZ cY vK Kiv nBqvQ mB Ki wbaviYi wei Kwgkbvi
(Avcxj) Gi Av`vjZ Avcxj PjvKvj ev AvcxjvZ UvBeybvj ev Kvb Av`vjZ Avcxj
PjvKvj wbgewYZ eZxZ Ki`vZvi mw weq wMZ _vwKe (K) webhvM Kvb mw ; Ges
(L) Ki`vZv KwgkbviK hB mw weqi Rb wjwLZfve Abyiva Kwieb, mB
mw|
130. ZZxq c|aviv 128 Gi AvIZvq vK KvhKiKiYi j h ewi wbKU nBZ A_ cvc mB ewi
Kvb A_ h ewi (Kvb wbqvMKvix KZc, evsK ev Ab Kvb Avw_K cwZvb) wbKU
iwnqvQ ev hB ew Ki`vZvi wnmve A_ aviY Ki mB ewK vKi Kzg KvhKiKiYi
j bvwUk Rvixi ZvwiL Zvnvi wbKU iwZ ev ZrKZK Ki`vZvi wnmve aviYKZ mgy`q A_
Kwgkbvii wbKU mivmwi cwikvai `vex Kwiqv Kwgkbvi bvwUk Rvix KwiZ cvwieb|
131. ivKeP|aviv 128 A_ev aviv 130 Gi kZvejx cwicvjbKvix ew cwicvjbi mgq nBZ Kwgkbvii
wbKU mgwcZ mwi g~jgvb A_ev Aegy RvgvbZi cwigvY ch `vq-`vwqZi Rb
159
Ki`vZv ev Ab Kvb ewi wbKU Revew`wn Kiv nBZ AevnwZcv nBe Ges GBic
cwicvjbi dj D~Z Kvb jvKmvb ev wZi Rb cwicvjbKvix ewK Kvb LmviZ w`Z
nBe bv|
132. nvi MnxZv|h vZ mwi Dci Kwgkbvi KZK vK Avivci ci Kvb Ki`vZvi wbKU nBZ
cvc mgy`q `vq wgUvbv hvq bvB, mB, h ew vK Avivci ZvwiL nBZ c~eeZx GK
ermi mgqKvji ga jb`b mswk `yB c ^vaxbfve Ges mgAwaKvii wfwZ ^xq ^v_
msiY KwiqvQ (at arms length) GBic jb`b eZxZ Kvb jb`bi gvag Ki`vZvi
mw nMZ KwiqvQ mB ew D nMZ mwi cKZ g~j mxgv ch Ki cwikvai
Rb AgyLZfve ev MYfve (secondarily) `vqx nBe|
133. cwZwbwai `vq`vwqZ Ges evaevaKZv|(1) Kvb ewi cZK cwZwbwa GB AvBbi Aaxb cvIbv Ges c`q Ki cwikvamn D
ewi Dci GB AvBb viv AvivwcZ mKj cKvi `vq `vwqZ I KZe mv`bi Rb `vqx
_vwKeb|
(2) D ewi hB cwigvY mw (hw` _vK), cwZwbwai `Lj ev wbqYvaxb _vwKe mB
cwigvY mwi g~jgvb ch c`q A_ cwZwbwai wbKU nBZ Av`vqhvM nBe|
(3) cwZwbwa _vKvKvj h cwigvY A_ cvIbv nBe Dnvi Rb cZK cwZwbwa ewMZfve
`vqx _vwKe hw` cwZwbwa, D A_ AcwikvwaZ _vKvKvj(K) c`q A_ cwikvai wbwg cv ev D~Z A_ mivBqv dj, DnvZ `vq mw Ki A_ev
nvi Ki ; A_ev
(L) cwZwbwai `Lj _vKv D ewi Kvb A_ ev Znwej hvnv A_ c`q nBevi ci
cwZwbwai nvZ AvwmqvQ Zvnv hw` wZwb mivBqv djb ev Ab KvDK w`qv djb hwÌ
GBic A_ ev Znwej nBZ eafve c`q A_ cwikva Kiv hvBZ|
(4) ewi cwZwbwa `vwqZ cvjb e_ nBj GB AvBb viv D ewi Dci AvivwcZ `vwqZ
Ges KZe cvjb Kiv nBZ GB avivi Kvb wKQzB D ewK AevnwZ c`vb Kwie bv|
160
(5) hw` Kvb ewi `yB ev ZZvwaK cwZwbwa _vK, Zvnv nBj GB avivq ewYZ `vwqZ I
KZemg~n D cwZwbwaeMi h_fve Ges c_K c_Kfve chvR nBe, Ze Zvnvì
ga h Kn D `vwqZ Ges KZe mv`b KwiZ cvwie|
(6) Kwgkbvi Kvb ewK cwZwbwa NvlYv KwiqvQ aygv mB KviY D cwZwbwai
GB aviv chvR nBebv, hw` bv Ges hZY bv, Kwgkbvi mB ewK bvwUk viv GBic
NvlYvi djkwZZ Zvnvi GB aviv chvR nBe Zvnv bvwUk Afy Kwiqv ZvnvK
AewnZ Kib|
134. wiwmfvii `vwqZ|(1) evsjv`k AewZ mì GB avivq wiwmfvi A_ GKRb ew whwb(K) Kvb Kvvbxi AemvqK;
(L) Av`vjZi evwni A_ev Av`vjZ KZK wbqvMcv GKRb wiwmfvi;
(M) Kvb `Dwjqv ewi c GKRb Uvx;
(N) `Ljxq eK MnxZv;
(O) Kvb gZ ewi GUi wbevnK; A_ev
(P) AvBbMZfve Ag ev AhvM Kvb ewi c eemv cwiPvjbvKvix Ab h Kvb
ew|
(2) GB AvBbi Aaxb cvIbv Ki cwikva `vqx ewi m` AwaKvi bIqv A_ev D
ewi wiwmfvii c` wbqvMcv nIqv GZ`yfqi ga hvnv c~e NU Dnvi 21 (GKzk) wèmi
ga D wiwmfvi wjwLZfve Zvnvi mw AwaKvi bIqvi A_ev wbqvM jvf Kiv mK
KwgkbviK AewnZ Kwie|
(3) hB ewi wbKU nBZ Ki eve` A_ cvc nBqvQ ev cvc nBe Zvnv Av`vqi wbwg
wiwmfvii AwaKvi mB ewi h m` iwnqvQ Dnvi ga hZUzKz cvIbv A_ Av`vqi Rb
chv ewjqv gb nBe ZZUzKz cwigvY A_ cwikva Kivi Rb Kwgkbvi wjwLZfve wiwmfviK
wb`k c`vb KwiZ cvwieb|
(4) GKRb wiwmfvi(K) h ewi m` wiwmfvii `Lj iwnqvQ D ewi mì weqj A_ nBZ
Dcaviv (3) Gi Aaxb Kwgkbvi KZK wbw`KZ cwigvY A_ c_K Kwiqv ivwLe ; Ges
161
(L) mì gvwjK KZK c`q Ki cwikvai j c_K Kwiqv ivLv A_i Rb wiwmfvi
`vqx _vwKe|
(5) GB avivq Dwj-wLZ cvIbv Ki Av`vqi welqwU D ewi Ab h Kvb cKvi FY
cwikvai Dci cavb cvBe|
(6) Dcaviv (3) Gi Aaxb wbw`KZ cwigvY A_ cwikvai Rb Dcaviv (4) Gi Aaxb hB
cwigvY A_ c_K Kwiqv ivLv cqvRb nBe mB cwigvY A_ c_K Kwiqv ivwLZ Ges GB avivi
weavbvejx cwicvjb e_ nBj wiwmfvi ewMZfve Dic cwigvY A_ cwikva KwiZ eva
_vwKe|
135. Kvvbxi cwiPvjKe`|(1) GB AvBbi Aaxb cwikva Kiv cqvRb GBic Kvb A_ cwikva hw` Kvb Kvvbx
e_ nq, Ze D A_ cwikvai cqvRbxqZv hLb De nBqvwQj ZLb hvnviv D Kvvbxi
cwiPvjK wQjb Zvnviv h_vh_ mZKZv, `vwqZkxjZv Ges `Zv c`kb e_ nBj mKj,
Kvvbxmn, h_fve Ges c_K c_Kfve D cwigvY A_ Ges Dnvi my` Ges Zr`mn
cwikva KwiZ eva _vwKe|
(2) hB Ki gqv` Kvb Avg`vwb, mieivn ev Kvb NUbv hvnvi mwnZ D A_i mswk-Zv
iwnqvQ Dnv msNwUZ nq, A_ev Ki wbaviY Kiv nq mB Ki gqv` mgvwi cuvP ermi ci GB
avivi Aaxb Kvvbxi Kvb cwiPvjKK Kvb A_ cwikvai Rb eva Kiv hvBebv ev
Zvnvì wei Kvb Ki wbaviY Kiv hvBebv|
(3) GB avivi Aaxb cvc A_ cwikvaKvix Kvb cwiPvjK cvIbv A_ cwikva eva Abvb
cwiPvjKeì wbKU nBZ GB gg KwUweDkb (Contribution) cvIqvi AwaKvix nBe|
136. mywbw` eweMi cwZwbwa|ew msN

(1) GB AvBb ev wewagvjvi AvIZvq Kvb ew msNi Dci AvivwcZ Kvb `vwqZ A_ev
`vq`bv D msN Ges hKvb ewi Dci AvivwcZ, whwb D `vwqZ ev `vq`bv, h mgq
AvivwcZ nq mB mgq D msNi GKRb cwZwbwa Ges D msN Ges GBic cZK
cwZwbwa D `vwqZ ev `vq`bvi Rb h_fve Ges c_K c_Kfve `vqx _vwKe|
162
mw Dbqb h_ D`vM
(2) GB AvBbi Aaxb ev AvBb viv AvivwcZ A_ev mw Dbqb mswk h_ D`vM
msv wewai Aaxb ev wewa viv AvivwcZ `vqeZv ev evaevaKZv Kvb h_ D`vMi
Askx`vi GKRb wbgvZvi Dci AvivwcZ nBjI D h_ D`vMi mKj Askx`vi h_fve
Ges c_K c_Kfve D `vqeZv ev evaevaKZv cwicvjb `vqe _vwKeb|
h_ D`vMi m`m ev Askx`viMYi Kvhg
(3) GB AvBbi Dk c~iYK D ew msNi cwZwbwa wnmve Kvb ew KZK ev h_
D`vM mswk Kvb mw Dbqb msv h_ D`vMi Askx`vi KZK mvw`Z ev
wbqvwRZ Kvb wKQz wbgewYZ D cwZwbwa ev Askx`vi KZK mvw`Z bv nBqv eis D
ew msNi viv ev mw Dbqb h_ D`vM viv mvw`Z nBqvQ ewjqv MY nBe, h_v (K) Avw_K Kvhg A_ev Dnvi Ask wekl cwiPvjbvi ;
(L) D msNi viv ev mw Dbqb h_ D`vM viv cwiPvwjZ Avw_K Kvhgi cwqvq
Kvb mieivn, Avg`vwb ev ARbi ;
(M) cY cZKiY ev mev mieivn hvnvi Dci m~iK AvivwcZ AvQ, Dnvi ;
(N) RvixKZ Kvb bvwUk cvwi ;
(O) Kwgkbvii wbKU Kvb Abyiva, bvwUk A_ev `vwLjc ckKiYi ;
(P) GB AvBbi Aaxb c`q Ki cwikvai ; ev
(Q) Z_ mieivnKiYi |
Uvx
(4) hB ew GKvwaK Uvi Uvx mB ew cZK Uvi welq GKRb c_K ew wnmve
weewPZ nBeb|
(5) h Kvb `wjj hvnv ew msNi Dci ev mw Dbqb h_ D`vMi Dci Rvix Kiv
cqvRb Zvnv msNi GKRb cwZwbwai Dci ev Kvb mw Dbqb h_ D`vMi Dci ev
chvR mw Dbqb h_ D`vMi GKRb Askx`vii Dci Rvix Kiv hvBe|
(6) GB AvBbi Aaxb ew msNi viv ev Kvb mw Dbqbi mswk h_ D`vM viv
msNwUZ Kvb Aciva msNi cwZwbwa KZK ev mw Dbqb mswk h_ D`vMi Askx`vi
KZK msNwUZ nBqvQ ewjqv MY nBe|
163
137. Askx`vix Kvievi A_ev A-wbMwgZ (unincorporated) msNi avivevwnKZv|hw`(K) Kvb Askx`vix Kvievi A_ev Abvb msN b~Zb Kvb Askx`vi ev m`m fwZi KviY A_ev
D msNi GK ev GKvwaK, wK mKj bn, Askx`vi ev m`meì Aemi MnY ev cZvnvii
KviY fvwOqv hvq ev AemvwqZ nq; Ges
(L) GB AvBbi weavbvejx ewZiK, we`gvb Aewk m`m mg^q Kvb b~Zb Askx`vix
Kvievi A_ev GK ev GKvwaK m`mfywi gvag Ges we`gvb ev Aewk m`mMYi mg^q
D msNi AwZ mw nq; Ges
(M) b~Zb Askx`vix Kvievi ev msN mBic Avw_K Kvhg cwiPvjbv Ki hvnv AemvwqZ
Askx`vix Kvievi ev msNi viv cwiPvwjZ nBZ,
Ze mB AemvwqZ Askx`vix Kvievi ev msN Ges b~Zb Askx`vix Kvievi A_ev msN GB
AvBbi Dk c~iYK GKwU Ges GKB Askx`vix Kvievi ev msN ewjqv weewPZ nBe, hw`
Kwgkbvi GB welqK cwiwwZ chvjvPbvc~eK wfbic Kvb wb`k c`vb bv Kib|
138. wbewZ ewi gZz A_ev `DwjqvZ; `Lj _vKv eK MnxZv|(1) Kvb wbewZ ewi gZzi ci A_ev Kvb wbewZ ewi mw evRqvwKiYi
(Sequestration) ci, hw`(K) wbewZ ew KZK c~e cwiPvwjZ Avw_K Kvhg D ewi mwi Uvw A_ev
wbevnKi c ev Zvnvì viv cwiPvwjZ nq; A_ev
(L) Avw_K Kvhg cwimgvwi welq Kvb wKQz Kiv nq,
Ze mB wbewZ ewi mw hvnv wbevnK ev Uvw KZK cwZwbwaZ Kiv nq, Zvnv
Avw_K Kvhgi GB AvBbi Dk c~iYK wbewZ ew ewjqv MY nBe|
(2) hw` Kvb eKMnxZv Kvb f~wg ev Abvb mwi `Lj MnY Ki hvnv Kvb eK`vZv
KZK, whwb GKRb wbewZ ew, c~e eK Ìqv nBqvwQj Ges D f~wg ev mw eK
MnxZvi `Lj _vKvKvjxb eK MnxZv mBic Avw_K Kvhg cwiPvjbv Ki hBic Kvhg
c~e D f~wg ev Abvb mwi welq eK`vZv KZK cwiPvwjZ nBZ, mB eK MnxZv
D Avw_K Kvhg cwiPvjbvi gqv`Kvj I cwigvY ch eK`vZv wnmve MY nBe|
164
139. evsjv`k ZvMKvix eweMi wbKU nBZ cvIbv Ki Av`vq |(1) Kwgkbvii hw` GB gg wekvm Kivi hywmZ KviY _vK h, Kvb ew ev Zvnvi KZK
wbqwZ Kvb ew msN A_ev Kvvbx GB AvBbi Aaxb cvIbv A_ cwikva bv Kwiqv
evsjv`k ZvM KwiZ cvi, Ze Kwgkbvi D ewi Dci wjwLZ bvwUk Rvixi gvag
bvwUk wbavwiZ gqvì ga (K) mgy`q cvIbv A_ cwikva Kivi Rb; A_ev
(L) cvIbv A_ Kwgkbvi eivei cwikva Kivi j mvlRbK eev Kivi Rb A_ev
h A_ cvIbv iwnqvQ ev cvIbv nBe Dnvi welq RvgvbZ c`vbi Rb Av`k w`Z
cvwieb|
(2) hw` Kvb ew Dcaviv (1) Gi Aaxb m~Y `vq`bv cwikva A_ev mvlRbK RvgvbZ
c`vb KwiZ e_ nq, Ze Kwgkbvi D ewi eKqv Ki FY AvQ GB gg Dj-L KiZt
GKwU A-cwicvjb mb`c (Certificate of Non-Compliance) Bmy Kwieb Ges Dnvi
GKwU Abywjwc D ew Ges BwgMkb KgKZvK c`vb Kwieb, Ges BwgMkb KgKZv D
ewK evsjv`k cwiZvM KwiZ AbygwZ c`vb Kwiebv, hZY ch FYi ev `bvi A_
cwikva KwiqvQ A_ev Dchy RvgvbZ c`vb KwiqvQ gg Kwgkbvi D mb`c cZvnvi bv
Kib|
(3) h Dcaviv (2) Gi Aaxb Kvb mb`c c`vb Kiv nq (K) Kwgkbvi hKvb mgq D mb`c cZvnvi KwiZ cvwieb; Ges
(L) Dcaviv (1) Gi Aaxb c` bvwUk cwicvjbi 24 NUvi ga Kwgkbvi mb`cwU
cZvnvi Kwieb|
140. eKqvi wKw|(1) Kwgkbvi Ljvcx Awatmn GB AvBbi Aaxb hKvb eKqv cvIbv wKwZ cwikva
Kivi wbwg GKRb LjvcxK AbygwZ c`vb KwiZ cvwieb Ges Kvb wKw cwikva
e_Zvi Rb Dic AbygwZ evwZj KwiZ cvwieb|
(2) GB avivi Aaxb c` wKwZ cvIbv cwikvai mgqmxgv evi gvmi AwZwi nBebv|
165
Aavq-17
dig, bvwUk Ges iKWc msiY
141. iKWc Ges wnmve msiY|(1) GB AvBbi Aaxb Kvb wbewZ ewi Ki `bv Ges Abvb `vq`bv ZvrwYKfve
wbicYi myweav_ evW KZK hBic cqvRbxq weewPZ nBe mBic Dcvq wnmvevw`,
`wjjc Ges Abvb iKWcmg~n D ew msiY Kwie Ges D iKWcmg~n wbgewYZ
mgq ch msiY KwiZ nBe (K) mswk- Ki gqv` mgvwi cieZx Ab~bt 6 (Qq) ermi ch; A_ev
(L) GB AvBbi Aaxb mswk- Ki gqv` hKvb wnmve-wbixv, Ki Av`vq Kvhg,
gvgjv, weiva, gvKgv A_ev Abvb Kvhgi P~ov wmv bv nIqv ch|
(2) Dcaviv (1) Gi cwiwa mxwgZ bv Kwiqv, msiwZ iKWc Ges wnmvei ga wbgewYZ
welqmg~n Af
y _vwKe (K) cY, mev ev vei mw qi weeiY, KihvM ev Ki AevnwZcv wbwekl Ges
Zrmswk- Pvjvbcmg~n;
(L) cY mieivn A_ev mev c`vbi weeiY, KihvM Ges Ki AevnwZcv A_ev D cY
ev mevi ivbx Ges Zrmswk- Pvjvbcmg~n;
(M) mKj Ki Pvjvbc, wWU bvU, WweU bvU Ges D ew KZK BmyKZ Ges cv
mgw^Z Ki Pvjvbc Ges Drm KiKZb mb`c;
(N) D ew KZK cY Avg`vwb ev ivbx mswk- mKj `wjjc;
(O) GB AvBbi Aaxb Kvb wbewZ ew KZK cZKZ cY Kvb wbw` mgq hB g~j
mieivn Kiv nq mB PjwZ g~j, mKj cYi PjwZ DcKiY-Drcv` mK ev mnM (InputOutput coefficient); Ges D mgy`q cYi Dci cZKviK KZK c` PjwZ g~jQvo
ev iqvZ mswk iKWc ;
(P) m~iK AvivchvM mev mieivn ev m~iK AvivchvM cYi mieivn Ges
cZKiY mswk- mKj iKWc;
166
(Q) GB AvBbi Aaxb AvivwcZ Ki Rgv c`vbi mc URvix Pvjvbc Ges URvix
Pvjvb eZxZ Ab Kvb cwZZ Ki Rgv c`vb Kiv nBqv _vwKj Dic Rgv c`vbi
mc `vwjwjK cgvYvw`; Ges
(R) evW KZK wbavwiZ Ab hKvb `wjjvw` ev iKWcmg~n (hgb `wbK jb`bi
msw weeiY)|
142. dig, bvwUk Ges `wjjvwì mZvqb|(1) GB AvBbi Dk c~iYK Kvb dig, bvwUk, `vwLjc Ges evW KZK wbavwiZ Ges
cKvwkZ Abvb `wjjvw` hvnv GB AvBbi myz evevqbi Rb cqvRbxq Zvnvi AvKvi Ges
AvKwZ evW hBic Dchy ewjqv weePbv Kwie mBic cwZZ wbaviY KwiZ cvwie Ges
Dnv MRU cKvwkZ nDK ev bv nDK ea nBe|
(2) evW Dcaviv (1) G Dwj-wLZ `wjjvw` `vwiK Kvhvjq mnRjf Kwie Ges Kwgkbvi
hBic hywhy gb Ki mBic hKvb vb Ges h Kvb gvag D `wjjvw` mnRjf
KwiZ cvwie, wbgewYZ welqvw` Dnvi Afy
nBe, wK Dnvi ga mxgve _vwKe bv(K) evWi miKvix Iqe mvBU `wjjvwì BjKUwbK msiY mieivni gvag; A_ev
(L) `vwiK Kvhvjq nBZ msMni wbwg Dcaviv (1) G Dwj-wLZ `wjjvwì nvWKwc
(Hardcopy) mnRjf Kivi gvag|
(3) GB AvBbi Aaxb Kwgkbvi KZK BmyKZ, RvixKZ A_ev c` Kvb bvwUk A_ev Abvb
`wjj chvfve mZvwqZ nBe hw` DnvZ Kwgkbvii bvg ev cèx A_ev GZ`yk
gZvcv Kvb g~j mshvRb Ki KgKZvi bvg ev cèx gyw`Z, vhy A_ev `wjji Dci
wjwLZ _vK|
143. bvwUk Rvwi|(1) GB AvBbi weavb mvc, Kvb bvwUk A_ev Ab Kvb `wjj GB AvBbi Dk
c~iYK Kvb ewi Dci Rvix Kiv cqvRb nBj Dnv D ewi Dci h_vh_fve Rvix Kiv
nBqvQ ewjqv MY nBe, hw` Dnv(K) D ew ev Zvnvi cwZwbwai Dci ewMZfve Rvix Kiv nq;
(L) D ewi mekl vZ evsjv`ki evmvb A_ev eemvqi vb cuwQq `qv nq ;
(M) D ewi mekl vZ wVKvbvq iwRwKZ WvKhvM ciY Kiv nq;
167
(N) hKvb Abygvw`Z BjKUwbK cwZZ ciY Kiv nq; A_ev

(O) hw` D wb`k, wmv ev bvwUk `dv K nBZ `dv N Z ewYZ cwZZ Rvix Kiv bv
hvq Ze mswk- g~j mshvRb Ki Kvhvjqi bvwUk evW AvuwUqv Ìqv nq|
(2) GB AvBbi Aaxb RvwiKZ bvwUk m~Yic ev AvswkKfve cwicvwjZ nIqvi ci bvwUk
Rvwii eaZv mK Kvb ck Dvcb Kiv hvBe bv|
144. `wjjci eaZv|(1) GB AvBbi Aaxb BmyKZ, RvwiKZ A_ev g~j mshvRb Ki KgKZv KZK c` Kvb
bvwUk A_ev Abvb `wjj chvic mZvwqZ nBe hw` DnvZ Kwgkbvii bvg ev cèx A_ev
Abygvw`Z KgKZvi bvg, cèx gyw`Z, vhy A_ev h_vh_ic wjwLZ _vK |
(2) GB AvBbi Aaxb ZixKZ, BmyKZ A_ev mvw`Z Kvb `wjj (K) dig Gi Afve evwZj ev evwZjhvM ewjqv MY nBe bv; A_ev
(L) fyj, wU ev `wjj wKQz ev` cwoqvQ GB ARynvZ Dnvi h_v_Zv yY nBe bv,
hw` Dnv welqei AvwK GB AvBbi weavbvejxi mwnZ msMwZc~Y nq Ges GBic `wjj
D ewi bvgi mvaviY aviYvbyhvqx eYbv Ìqv _vK|
Aavq-18
my`, Aciva Ges `
L K t my`
145. wej^ Ki cwikvai KviY my` Avivc|(1) Kvb ew GB AvBbi Aaxb c`q Ki A_ev AvivwcZ A_` A_ev Ab Kvb cvIbv
wbavwiZ ZvwiL ev D ZvwiLi c~e Kwgkbvii wbKU cwikva KwiZ e_ nBj ZvnvK
wbavwiZ ZvwiLi cieZx w`b nBZ cwikvai w`b ch c`q cwigvYi Dci gvwmK 2 (`yB)
kZvsk nvi my` cwikva KwiZ nBe|
(2) hB cwZZ D ewi wbKU nBZ c`q Ki Av`vq Kiv nq, mBic GKB cwZZ
Kwgkbvi Zvnvi wbKU nBZ c`q my` Av`vq Kwieb|
(3) Kvb ew KZK my`mn Kii Kvb cwigvY A_ cwikva Kwievi ci hw` `Lv hvq h
myì mwnZ mswk A_ c`q wQjbv, Ze D cwigvY A_i Dci cwikvwaZ my` ZvnvK
diZ c`vb KwiZ nBe|
168
(4) GB avivi Aaxb c`q my` aviv 159 Gi Aaxb AvivwcZ Ljvcx Awat Ges GB
AvBbi Aaxb AvivwcZ Ab h Kvb ` A_ev Rwigvbvi AwZwi wnmve c`q nBe|
L L t mvaviY weavbvejx
146. `|(1) Kwgkbvi Kvb ewK bvbxi myhvM c`vbc~eK GB AvBbi Aaxb GBic A_ `
Avivc KwiZ cvwieb hb AvivwcZ A_` GB AvBbi Aaxb c`q Ki, Ges h ZvwiL
A_` c`q nBe Dnv wbaviY KwiZ cvwieb, hvnv ` Avivc msv bvwUk Rvwii ZvwiL
nBZ 30 (wk) wèmi Kg nBe bv|
(2) h ew A_` `bxq nBeb Zvnvi Dci A_ì bvwUk Rvwi KwiZ nBe, bvwUk h
hywZ `vivci wmv MnxZ nBqvQ Dnv, c`q A_ì cwigvY, hB weavb ej A_`
c`q nBqvQ Ges h ZvwiL c`q A_` cwikva KwiZ nBe Zvnv DjL KwiZ nBe,
Ges D bvwUk Rvwii cwicwZ(K) bvwUk Ges ` Avivc GBic MY nBe hb Dnv GB AvBbi Aaxb c`q Ki wbaviY
I Ki bvwUk ;
(L) bvwUk wbw`KZ ì cwigvY GB AvBbi Aaxb c`q Ki wnmve MY nBe; Ges
(M) cwikvai Rb avh ZvwiL nBj bvwUk ewYZ ZvwiL|
(3) ` Avivci bvwUk Rvwii ZvwiL Ges ` cwikvai Rb avh ZvwiLi gaeZx mgq
KviY `kvbvi gqv` nBe Ges avh ZvwiLi c~e h ewi Dci A_` Avivci wmv
MnxZ nBqvQ wZwb hw` KwgkbviK chv Z_ mieivn Kwiqv m Kib h, ì Ask wekl
A_ev mgy`q ` Avivc Kiv h_vh_ nBe bv, Zvnv nBj Kwgkbvi ` Avivci wmv
evwZj ev mskvab KwiZ cvwieb, Ze kZ _vK h, hw` c`q A_ì cwigvY cwiewZZ nq
mB ` Avivc msv cv_wgK bvwUk Dwj-wLZ ZvwiLB nBe ` cwikvai Rb
avh ZvwiL|
(4) Avw_K ` cwikva ewi `vq-`vwqZ Dcaviv (1) Gi Aaxb Kwgkbvi KZK A_`
wbaviYi cwicwZ De nBe|
(5) A_ ` wbaviYi mgqmxgv nBe t
169
(K) hw` Kvb Ki gqvì Rb c`q Kii AvjvK A_ì cwigvY wbicY Kiv nBqv
_vK, GBicfve wbicY Kiv nDK ev bv nDK, Zvnv nBj Ki wbaviYi chvR
mgqmxgv mswk- A_` Avivci I chvR nBe ; A_ev
(L) Abvb h Kvb t
(A) hw` Kvb Kvhg mv`bi dj ` c`q nq, Ze D Kvhg mv`bi 4
(Pvi) ermii ga;
(Av) hw` Kvb Kvhg mv`b bv Kivi KviY ` c`q nq, Ze D Kvhg
mv`b bv Kivi 4 (Pvi) ermii ga;
(B) hw` Kvb Z_ Aby`NvUbi KviY A_ev Kvb Ki gqvì Rb Kvb ewi
c`q Kii `vq`vwqZ mK Z_ c`vbKvix ew KZK AmZ Z_ cKvki KviY
` c`q nq, Ze D ewi Z_ cKvki e_Zvi 4 (Pvi) ermii ga A_ev
wbfyj Z_ cKvki e_Zvi 4 (Pvi) ermii ga|
(6) Kvb wekl welq GB Aavqi Aaxb ` Avivc A_ev 13 Aavqi Aaxb Kvb cKvi
Ki wbaviY c_Kfve ev h_fve Kiv hvBe|
(7) GB avivi Dkc~iYK Kvb ewK ewMZfve ev Zvnvi KZK Abygvw`Z ewi
gvag bvbxi myhvM c`vb bv Kwiqv Zvnvi wei Kvb `vivc Kiv hvBebv|
147. gvgjv `vqii c~evbygv`b|evWi c~evbygv`b eZxZ GB Aavqi Kvb weavbi Aaxb `bxq Acivai Rb Kvb
dR`vix Av`vjZ gvgjv `vqi Kiv hvBe bv|
148. Aciva Avcvl idv Kivi gZv|(1) GB Aavqi Aaxb `bxq Acivai Rb Kvb Kvhg ev gvgjv `vqii c~e ev ci evW
GBic Aciva mwKZ welq D Acivai mK h Kvb Avcvl idv KwiZ cvwie|
(2) evW Kvb g~j mshvRb Ki KgKZvi wbKU GB gZv AcY Kwie bv|
149. kvj RR KZK wePvi|(1) Code of Criminal Procedure, 1898 (V of 1898) ev AvcvZZt ejerhvM Ab
Kvb AvBb hvnv wKQzB _vKzK bv Kb, GB Aavqi Aaxb `bxq Aciva Criminal Law
Amendment Act, 1958 (XL of 1958)- Gi Aaxb wbqvMcv Kvb kvj RR KZK
170
Ggbfve wePvh nBe hb D Acivamg~n Criminal Law Amendment Act, 1958

(XL of 1958) Gi Zdwmjfy Kvb Aciva |
(2) kvj RR mnKvix Kwgkbvii wbg bnb, Ggb c`ghv`vi Kvb g~j mshvRb Ki
KgKZvi wbKU nBZ, evWi c~evbygv`b mvc, wjwLZ AwfhvM eZxZ, GB AvBbi Aaxb
Kvb Aciva wePviv_ MnY Kwieb bv Ges D g~j mshvRb Ki KgKZvi ì ev
GLwZqvivaxb GjvKv wePviKvh cwiPvjbvaxb kvj RRi GLwZqvivaxb GjvKvi ga A
fy nBe|
150. kvj RR Gi wekl GLwZqvi|(1) kvj RR ^xq weePbv gZ Dchy h Kvb Av`k c`vb KwiZ cvwieb, hvnvi ga
wbgewYZ welqmg~n Af
y , wK Dnvi ga mxwgZ bn (K) wbavwiZ Avw_K ` Avivc ev Kviv` c`vb KwiZ cvwieb;
(L) AwaKZi Zì Av`k c`vb KwiZ cvwieb ; A_ev
(M) evsK GKvDU RKiY, mKj mw vK ev evRqv KwiZ cvwieb;
(2) GB AvBbi Aaxb `vqiKZ Kvb gvgjvq kvj RR AwaKZi Zì Av`k c`vb
Kwij Dic Av`k Z`Kvix KgKZvK Z` cwZe`b `vwLji Rb GKwU mgqmxgv
wbw` Kwiqv wèb, hvnv 6 (Qq) gvmi AwaK nBebv|
151. Kvvbx KZK Kvb Kvh Kiv ev bv Kivi Aciva Ges `

(1) Dcaviv (2) chvR nBe, hw`(K) Kvb Kvvbx KZK Kvb Kvh mv`b Kiv nq ev bv Kiv nq ; Ges
(L) D Kvh Kiv ev bv Kivi Aciva Kvvbx A_ ` `bxq nq A_ev Kvb Kvh Kiv ev
bv Kivi KviY msNwUZ Acivai Rb Kvvbxi wei gvgjv `vqi Kiv nq|
(2) cZK ew whwb, D Kvh Kiv ev bv Kivi mgq(K) Kvvbxi GKRb cwiPvjK A_ev h Kvb KgKZv wQjb; A_ev
(L) GBic gZv ej Kvb Kvh Kwiqv _vKb A_ev Kvb Kvhg Kivi Rb gb Kib,
Zvnv nBj D ew A_ ` `bxq nBeb Ges L -M Gi Aaxb Acivai Rb
Kvvbxi gZ ew wnmve Zvnvi wei gvgjv `vqi Kiv hvBe|
171
152. mnvqZv I mnhvwMZv|Kvb ew GB AvBb jsNbi welq A_ev GB AvBbi Aaxb Kvb ewK Kvb Aciva
msNUb mnvqZv Kwij, mnhvwMZv Kwij, civgk w`j, civwPZ Kwij A_ev ce ev cjy
Kwij D ew GB AvBb jsNb Ki A_ev GB AvBbi Aaxb Aciva msNUb Ki Ges ewYZ
KviY hB ew Aciva msNUb KwiqvQb mB ewi bvq GKB ` A_ev Rwigvbvi `vq `vqx
nBe Ges GKB gqvì Kviv` `wZ nBe|
153. ` Ges Acivai ^vZ|(1) hB Kvb Kvh Kiv, bv Kiv, A_ev Kvb GKwU AvPiYi KviY GB AvBbi GKvwaK
avivi Aaxb Kvb ewi Dci Avw_K ` Avivc Kiv hvBe mB GBic cZK avivi
AvIZvq Avw_K ` cwikva ewi `vq`vwqZ Abvb GBic cZK avivi Aaxb ewi `vq`vwqZ nBZ c_K Ges mywbw` nBe|
(2) hB Kvb GKK Kvh Kiv, bv Kiv A_ev Kvb AvPiYi KviY Kvb ew GB AvBbi
Aaxb GKvwaK Aciva Awfhy nBe, mB (K) cZKwU Acivai Rb Rwigvbv cwikva Kvb ewi `vq`vwqZ Abvb GBic cZK
Acivai Rb Rwigvbv cwikva ewi `vq`vwqZ nBZ c_K Ges mywbw` nBe ;
(L) Kvb Kvh Kiv ev bv Kiv A_ev Kvb AvPiY aviv nBZ D~Z mgy`q Acivai Rb
mevP Kvivì gqv` AbwaK 2 (`yB) ermi nBe; Ges
(M) GKB Kvh Kiv ev bv Kiv A_ev GKB AvPiYi KviY D ewi wei AwZwi
Acivai Rb cieZxZ Kvb gvgjv `vqi Kiv hvBe bv|
(3) aviv 159 Gi Aaxb ewYZ kZvw` eZxZ, Kvb ew KZK Kvb Kvh Kiv, bv Kiv A_ev
Zvnvi AvPiYi KviY Kvb Avw_K ` Avivc Kiv hvBe bv, hw`(K) Kvb Kvh Kiv, bv Kiv A_ev AvPiYi KviY Kvb avivi Aaxb D ewK Av`vjZ
KZK
`vlx mve Kiv nBqv _vK; ev
(L) evW KZK Acivai Avcvl idv Kiv nBqv _vK |
172
154. Rwigvbv Ges ` c`q Kii AwZwi |m`n `~ixKiYv_(K) g~j mshvRb Ki, m~iK A_ev GB AvBbi Aaxb `q UvbIfvi Ki cwikva Kvb
ewi `vq`vwqZ GB Li Aaxb AvivwcZ A_` Ges Rwigvbv cwikva D ewi `vq
nBZ ^Z Ges c_K ; Ges
(L) hB g~j mshvRb Ki, m~iK A_ev c`q UvbIfvi Kii cwigvY DjLc~eK
A_` ev Rwigvbv wnmve Kiv nq mB A_` Ges Rwigvbv g~j mshvRb Ki, m~iK
A_ev c`q UvbIfvi Kii AwZwi wnmve c`q nBe |
L - M t ` Ges Aciva
155. Rwigvbv, A_` Ges Kviv` Avivci KZZ|(1) GB L Kvb mywbw` Kvh Kiv, bv Kiv ev AvPiY aviv ewYZ nBqvQ hvnv Aciva Ges
hB Kvb ew D Kvh mb Kib ev mb Kiv nBZ weiZ _vKb ev Kvb AvPiY
evcZ _vKb mB (K) D ew GB AvBb ev wewagvjvi weavbvejx Abymvi Kvb g~j mshvRb Ki KgKZv
KZK AvivwcZ Avw_K ` `bxq nBeb; A_ev
(L) D ew Av`vjZ `vlx mve nBj Rwigvbv ev Kviv` A_ev Dfqwea ` `wZ
nBeb|
(2) cZK Kvh mb Kiv ev bv Kiv ev AvPiYi welq wbgewYZ welqmg~n mywbw`fve
DjL _vwKe (K) Avw_K `, hvnv Kvb g~j mshvRb Ki KgKZv Avivc KwiZ cvwieb; Ges
(L) GB L ewYZ Acivamg~ni Kvb ew Av`vjZ `vlx mve nBj Zvnvi Dci
h cwigvY Rwigvbv Avivc Kiv nBe Ges h gqvì Rb wZwb Kviv` `bxq nBeb|
156. wbeb msv Aciva|wbebi Ave`b e_Zv

(1) Kvb ewi GB AvBbi Aaxb wbebi Rb Ave`b Kivi cqvRbxqZv _vKv mI
wbavwiZ mgqi ga wbebi Rb Ave`b bv Kwij, D ew173
(K) Ab~b cvk nvRvi UvKv Ges Ab~a cuPvi nvRvi UvKv A_` `bxq nBeb ; Ges
(L) ewYZ Aciva Av`vjZ `vlx mve nBj wbgewYZ h Kvb GKwU A_ev Dfqwea `
`wZ nBeb ;
(A) Ab~a cuPvi nvRvi UvKv Rwigvbv; Ges
(Av) Ab~a 1 (GK) ermi Kviv`|
wbeb mb`c c`kb e_Zv
(2) Kvb ewi aviv 14 Gi Aaxb g~j mshvRb Ki wbeb mb`c A_ev chvR
Kwgkbvi KZK BmyKZ g~j mshvRb Ki wbeb mb`ci mZvwqZ Abywjwc iZc~Y vb
c`kbi cqvRbxqZv _vKv mI c`kb KwiZ e_ nBj, D ew (K) Ab~b wk nvRvi UvKv Ges Ab~a cvk nvRvi UvKv A_` `bxq nBeb ; Ges
(L) ewYZ Aciva Av`vjZ `vlx mve nBj wbgewYZ hKvb GKwU A_ev Dfqwea `
`bxq nBeb t
(A) Ab~a cvk nvRvi UvKv Rwigvbv ; Ges
(Av) Ab~a 6 (Qq) gvm Kviv`|
wbeb mwKZ Z_i cwieZb AewnZKiY e_Zv
(3) Kvb ewi aviv 14 Gi Aaxb Zvnvi wbeb mwKZ Z_i cwieZb mK
KwgkbviK AewnZ Kivbvi cqvRbxqZv _vKv mI AewnZ KwiZ e_ nBj, D ew (K) Ab~b wk nvRvi UvKv Ges Ab~a cvk nvRvi UvKv A_` `bxq nBeb; Ges
(L) ewYZ Aciva Av`vjZ `vlx mve nBj wbgewYZ hKvb GKwU ` A_ev Dfqwea
` `bxq nBeb t
wbebc evwZji Ave`b e_Zv
(4) Kvb ewi wbebc evwZji Rb Ave`b Kivi cqvRbxqZv _vKv mI wbebc
evwZji Rb Ave`b KwiZ e_ nBj, D ew (K) Ab~b wk nvRvi UvKv Ges Ab~a cvk nvRvi UvKv A_` `bxq nBeb; Ges
174
`bxq nBeb t
wbeb evwZji kZvejx cwicvjb e_Zv
(5) Kvb ew aviv 15 Gi Aaxb Zvnvi wbeb evwZj mswk- cqvRbxq kZvejx cwicvjb
e_ nBj, D ew (K) Ab~b cvk nvRvi UvKv Ges Ab~a cuPvi nvRvi UvKv A_` `bxq nBeb ; Ges
`bxq nBeb t
(A) Ab~a cuPvi nvRvi UvKv Rwigvbv ; Ges
157. ZvwjKvfywKiY msv Aciva|ZvwjKvfywi Ave`b e_Zv

(1) Kvb ewi GB AvBbi Aaxb UvbIfvi Kii Rb ZvwjKvfywi cqvRbxqZv _vKv mI
wbavwiZ mgqi ga ZvwjKvfywi Rb Ave`b bv Kwij, D ew (K) Ab~b wek nvRvi UvKv Ges Ab~a wk nvRvi UvKv A_ ` `bxq nBeb; Ges
`bxq nBeb t
(A) Ab~a wk nvRvi UvKv Rwigvbv; Ges
ZvwjKvfyw mwKZ Z_i cwieZb AewnZKiY e_Zv
(2) Kvb ewi aviv 17 Gi Aaxb Zvnvi ZvwjKvfyw mwKZ Z_i cwieZb mK
KwgkbviK AewnZKiYi cqvRbxqZv _vKv mI AewnZ KwiZ e_ nBj, D ew(K) Ab~b wek nvRvi UvKv Ges Ab~a cuwPk nvRvi UvKv A_ ` `bxq nBeb; Ges
`bxq nBeb t
175
(A) Ab~a cuwPk nvRvi UvKv Rwigvbv; Ges

(Av) Ab~a 3 (wZb) gvm Kviv`|
158. `vwLjc ckKiY e_Zv|g~j mshvRb Ki `vwLjc

(1) Kvb ewi 11 Aavqi Aaxb `vwLjc ck Kwievi cqvRbxqZv _vKv mI wbavwiZ
ZvwiLi ga g~j mshvRb Ki `vwLjc ck KwiZ e_ nBj, D ew(K) wek nvRvi UvKvi ^qswq A_ ` `bxq nBeb;
(L) Ab~b cvk nvRvi UvKv Ges Ab~a cuPvi nvRvi UvKv AwZwi A_` `bxq nBeb;
Ges
(M) ewYZ Aciva Av`vjZ `vlx mve nBj wbgewYZ h Kvb GKwU A_ev Dfqwea `
`bxq nBeb t
(A) Ab~a cuPvi nvRvi UvKv Rwigvbv; Ges
UxKv t hw` Kvb ewK wej^ `vwLjc cki AbygwZ c`vb Kiv nq, Zvnv nBj Zvnvi Dci ` chvR
nBe bv t aviv 94 è|
(2) hw` Kvb ewi wbeb evwZj nBevi KviY ewYZ `vwLjc Zvnvi P~ov `vwLjc nq,
Zvnv nBj D ew Dcaviv (1) G Dwj-wLZ `, Rwigvbv A_ev Kvivì gqvì wY
`, Rwigvbv A_ev Kviv` `bxq nBeb|
UvbIfvi Ki `vwLjc
(3) Kvb ewi 10 Aavqi Aaxb UvbIfvi Ki `vwLjc ck Kwievi cqvRbxqZv _vKv
mI wbavwiZ ZvwiLi ga `vwLjc ck KwiZ e_ nBj, D ew(K) Ab~b wek nvRvi UvKv Ges Ab~a wk nvRvi UvKv A_ ` `bxq nBeb; Ges
(L) ewYZ Aciva Av`vjZ `vlx mve nBj wbgewYZ h Kvb GKwU A_ev Dfqwea `
`bxq nBeb t
(A) Ab~a wk nvRvi UvKv Rwigvbv; Ges
(Av) Ab~a 3 (wZb) gvm Kviv`|
176
159. wej^ cwikvai KviY Ljvwc Awatk~ (Default Surcharge) Ges `|(1) h ew wbavwiZ ZvwiLi ga Kvb wbw` Ki gqvì Rb avh Kii mgy`q A_ev
AvswkK cwigvY cwikva KwiZ e_ nb A_ev avh ZvwiLi ga GB AvBbi Aaxb Ab
Kvbfve `q ev cvIbv Ki cwikva e_ nb, Zvnv nBj wZwb `q wK cwikvwaZ nq bvB
Gic Kii `k kZvsk (10%) Ljvcx Awa c`vb KwiZ eva _vwKeb|
D`vniY-1 t Rvbyqvix Ki gqvì Rb GKRb wbewZ ewi 2 j UvKvi bxU cwigvY A_ cwikva Kiv
AvekK (ewi Drcv` Ki ewKvix mg^q Ges nvmKvix mg^qi mKj wnmve wbKvk jBevi ci)| D
ew avh ZvwiLi ga ewYZ cwigvY A_ cwikva KwiZ e_ nBj c`q A_i 10% nvi Awa
c`vb eva _vwKeb| GB KviY Rvbyqvix Ki gqvì Rb D ewi `vq`bv ew cvBqv 2.2 j UvKvq
DbxZ nBe| Ljvcx Awat ^qswqfve chvR nq|
(2) hB ewi Dcaviv (1) chvR nBe mB ewi wbewZ nIqvi cqvRbxqZv _vKv
mI wbewZ bv nBj `q ev cvIbv wK cwikvwaZ nq bvB Gic Kii 20% nvi Ljvcx
Awat cwikva KwiZ nBe|
D`vniY-2 t D`vniY 1 G Dwj-wLZ ew avh Kii bxU cwigvY A_ cwikva Ki bvB| ZvnvQvovI D
ewi wbewZ nIqvi cqvRbxqZv _vKv mI wZwb wbewZ nb bvB| mB KviY Ljvcx Awai cwigvY
20% nBe| Dnvi A_ GB h Rvbyqvix Ki gqvì Rb ewi `vq`bv ew cvBqv 2 j UvKv nBZ 2.4
j UvKvq DbxZ nBe | GBfve Ljvcx Awat ^qsw&qfve chvR nq|
(3) Ljvcx Awat ^qswqfve chvR nq Ges GB AvBb cqvMi gvag AvivwcZ nq|
(4) Dcaviv (3) G ewYZ weavb Î evW wekl Aevi cwicwZ KviY wjwLZfve
DjLc~eK GB avivi Aaxb AvivwcZ Ljvcx Awati AvswkK ev mgy`q cwigvY iwnZ
KwiZ cvwie|
(5) Ljvcx Awat iwnZi gZv Kwgkbvi c`ghv`vi wbgi Kvb g~j mshvRb Ki
KgKZvi wbKU AcY Kiv hvBe bv|
(6) Dcaviv (1) ev (2) Gi Aaxb AvivwcZ Ljvcx Awati AwZwi wnmve wK weK
wnmve bn, GBic mviPvR AvivwcZ ew GKwU Aciva msNUb Kib Ges ewYZ Aciva
D ew Av`vjZ `vlx mve nBj wbgewYZ h Kvb GKwU ` ev Dfqwea ` `bxq
nBeb t
177
(K) `q wK cwikvwaZ nq bvB Gic Kii Ab~a kZKiv cwuPk fvM (25%) Rwigvbv;
Ges
(L) Ab~a 1 (GK) ermi Kviv`|
160. c`q Kii Ebvw ev diZ c`vbi AbywPZ `vex|(1) GKwU Aciva msNwUZ nBe, hw` (K) Kvb ew Ki gqvì Rb Kwgkbvii wbKU ckKZ `vwLjc Drcv` Kii Kvb
cwigvY Af
y bv Kib A_ev Ebvw Kib;
(L) Kwgkbvii wbKU ckKZ Kvb Ki gqvì `vwLjc Abygvw`Z cvc DcKiY Ki
iqvZi PvBZ ekx DcKiY Ki iqvZ MnY Kib ;
(M) Kvb Ki gqvì Rb nvmKvix mg^qi cwigvY evovBqv `b A_ev ewKvix mg^qi
cwigvY Ebvw Kib; A_ev
(N) A_ diZ jvfi Rb AbywPZ `vex ck Kib|
(2) Dcaviv (1) G ewYZ Acivamg~n msNUbKvix ew(K) Aciva mswk Kii cwigvYi Ab~bc AaK Ges Ab~a wZb PZz_vsk cwigvY A_
` `bxq nBeb; Ges
`bxq nBeb t
(A) Aciva mswk Kii cwigvYi Ab~a wZb PZz_vsk cwigvY Rwigvbv ; Ges
(3) Dcaviv (2) G ewYZ Aciva mswk Kii cwigvY Dcaviv (1) G ewYZ Kii
cwigvYK eySvBe|
161. `wjjc A_ev eemvq mbvKiY bî (BIN) msv Aciva| (1) hw` Kvb ew Rvj ev f~qv BIN eenvi Ki A_ev Ggb Kvb BIN eenvi Ki hvnv D
ewi chvR bq A_ev Rvj ev f~qv Ki Pvjvbc, wWU bvU, WweU bvU, ev mgw^Z
Ki Pvjvbc Ges Drm Ki KZb mb`c Bmy Ki, Zvnv nBj wZwb -
178
(K) mswk- `wjj DwjwLZ Kii Ab~bc mgcwigvY Ges Ab~a mvqv Y A_`
`bxq nBeb ; Ges
`bxq nBeb t
(A) mswk `wjj DwjwLZ Kii Ab~a mvqv Y Rwigvbv; Ges
(2) Kvb ewi GB AvBbi Aaxb ea Ki Pvjvb, wWU bvU, WweU bvU A_ev mgw^Z Ki
Pvjvbc Ges Drm Ki Pvjvbc c`vb Kivi cqvRbxqZv _vKv mI c`vb KwiZ e_ nBj,
D ew (K) Ab~b cvk nvRvi UvKv Ges Ab~a cuPvi nvRvi UvKv A_` `bxq nBeb ; Ges
`bxq nBeb t
162. iKWc msiY e_Zv|Kvb ewi aviv 141 Gi Aaxb h_vh_ iKWc msiYi cqvRbxqZv _vKv mI iKWc
msiY KwiZ e_ nBj(K) D ew Ab~bc cvk nvRvi UvKv Ges Ab~a cuPvi nvRvi UvKvi Avw_K `
`bxq nBeb; Ges
`bxq nBeb t
163. mnvqZv (Facilities) c`vb e_Zv|Kvb ewi aviv 111 Ges aviv 118 Gi Aaxb GKRb gZvcv KgKZvK mnhvwMZv, Z_
A_ev cekvwaKvi c`vbi cqvRbxqZv _vKv mI mnhvwMZv, Z_ A_ev cekvwaKvi c`vb
e_ nBj, D ew179
(K) cvk nvRvi UvKv A_` `bxq nBeb ; Ges

`bxq nBeb t
(A) Ab~a cvk nvRvi UvKv Rwigvbv; Ges
164. mywbw` eweMi Dci AvivwcZ `vwqZ cvjb e_Zv|Kvb ew aviv 130, 133, 134, 135, 136 A_ev aviv 139 Gi Aaxb AvivwcZ `vq`vwqZ
cwicvjb e_ nBj, D ew(K) cvk nvRvi UvKv Avw_K ` `bxq nBeb ; Ges
`bxq nBeb t
(A) Ab~a cvk nvRvi UvKv Rwigvbv; Ges
165. Drm Ki KZb msv Aciva|Kvb Drm Ki KZbKvix mv, whwb 61 avivi Aaxb Ab Kvb ewi wbKU nBZ Drm Ki
KZb e_ nb, Ges whwb AwbewZ ewi wbKU nBZ cvmwK mieivn MnY Kib, A_ev Ggb
Kvb ewi wbKU nBZ mieivn MnY Kib hvnvi Kvb g~j mshvRb Ki mbvbbv c _vKv
cqvRb, wK Zvnvi D mbvbbv c bvB, A_ev whwb Kvb wbewZ ewi wbKU nBZ Kvb
cvmwK mieivn MnY Kib, wK mieivnKvixi wbKU nBZ Kvb mgw^Z Ki Pvjvbc I Drm
Ki KZb mb`c cv nb bvB, Zvnv nBj, D ew(K) cvk nvRvi UvKv A_ ` `bxq nBeb; Ges
(L) Av`vjZ `vlx mve nBj wbgewYZ hKvb GKwU A_ev Dfqwea ` `bxq
nBebt
180
166. wg_v A_ev wevwKi eYbv|(1) Kvb ew Zvnvi Ki `vwqZv wbicYi j cqvRbxq h Kvb `wjj `veR mK
Kvb gZvcv KgKZvi wbKU wg_v ev wevwKi weeiY, weewZ ev `wjj `veR c`vb Kwij,
D ew (K) Ab~b cuPvi nvRvi UvKv Ges Ab~a GK j UvKv A_` `bxq nBeb ; Ges
(L) Av`vjZ `vlx mve nBj wbgewYZ hKvb GKwU A_ev Dfqwea ` `bxq
nBebt
(A) Ab~a GK j UvKv Rwigvbv ; Ges
(Av) Ab~a 6(Qq) gvm Kviv`|
(2) GB avivi Aaxb gZvcv g~j mshvRb Ki KgKZvi wbKU c` Kvb weeiYi idvi
GB AvBbi Aaxb KgiZ D KgKZvi KZe cvjbi gwLKfve, wjwLZfve,
BjKUwbK gvag A_ev Ab Kvb gvag c` weeiYi h KvbwU Afy
nBe Ges
wbgewYZ weeiY Dnvi Afy
nBe(K) Ave`bc, mb`c, NvlYv, cvcb, `vwLjc, Avcxji ìLv ev Abvb `wjj
A_ev GB AvBbi Aaxb Abvb ZwiKZ, cZKZ, c`, `vwLjKZ, `vqiKZ ev DcvwcZ
Kvb `wjj ;
(L) GB AvBbi Aaxb Dcvcb Kiv cqvRb Ggb h Kvb Z_;
(M) Ab Kvb AvBb Abyhvqx Kvb g~j mshvRb Ki KgKZvi wbKU DcvwcZ Kvb `wjj ;
(N) Kvb KgKZv KZK Kvb ew mK wRvwmZ Kvb cki Di ; ev
(O) Ab Kvb ewi wbKU Ggb avibv A_ev hwK cZvkvi ekeZx nBqv Kvb weewZ
c`vb Kib hvnvZ D weewZ Kvb g~j mshvRb Ki KgKZvi wbKU cuQvb nq |
(3) GB avivq iZc~Y welq wevwKi Kvb weeiYxZ eeZ Kvb idvi, D weeiYx
nBZ ev` cov Kvb NUbv ev eKI D weeiYxi idvi wnmve Afy Kwie|
167. RvgvbZ c`vb e_Zv|-
181
GB AvBbi weavb Abyhvqx Kvb ewi RvgvbZ c`vbi cqvRbxqZv _vKv mI Kwgkbvi
KZK wbavwiZ RvgvbZ c`vb e_ nBj, D ew Ab~b cvk nvRvi UvKv Ges Ab~a cuPvi
nvRvi UvKv A_` `bxq nBeb|
168. Ki ckvmb cwZeKZv mw|(1) Kvb ew g~j mshvRb Ki KZcK miKvix `vwqZ cwicvjb cwZeKZv mw Kwij
ev Kvb g~j mshvRb Ki KgKZvK Ki Av`vq evav c`vbi Pv Kwij, D ew(K) Ab~b GK j UvKv Ges Ab~a `yB j UvKv A_ ` `bxq nBeb; Ges
`bxq nBeb t
(A) Ab~a 2 (`yB) j UvKv Rwigvbv ; Ges
(2) Dcaviv (1) Gi Dk c~iYK GB AvBbi Aaxb Kvb ew g~j mshvRb Ki ckvmb
evav mw Ki, hw` D ew(K) Zvnvi wbqY AvQ Ggb Kvb `wjj, iKWc, cgvYc A_ev Kvb Dcv gZvcv
Kvb g~j mshvRb Ki KgKZv AvBbvbyM Dcvq cixv wbixv KwiZ Pvwnj wZwb ewYZ
KgKZvi Abyiva cwicvjb e_ nb;
(L) Kwgkbvi KZK AvBbvbyM Dcvq Abyi nIqv mI ZrKZK gZvcv Kvb g~j
mshvRb Ki KgKZvi myL DcwZ nBZ e_ nb;
(M) Kvb gZvcv KgKZvK eemv cwZvb ev evmvb AvBbvbyM cekvwaKvi nc
Kib Ges ZjvkxZ eAvBbxfve nc Kib A_ev `wjjvwì Kwc evRqv Kivi
A_ev mw R Kivi evav mw ev nc Kib; A_ev
(N) Ab Kvbfve c`q Ki wbYq, Ki wbaviY A_ev g~j mshvRb Ki Av`vq evav mw
Kib|
169. Ki duvwK|hw` Kvb ew GB AvBbi Aaxb AvivwcZ Ki wbaviY, cwikva A_ev c`q Ki cwikva
BQvKZfve cwinvi Kib A_ev cwinvii Pv Kib, Zvnv nBj D ew 182
(K) Ab~bc cwinviKZ ivRî mgcwigvY Ges Ab~a 1 1 Y Avw_K ` `bxq

4
nBeb; Ges
`bxq nBeb t
(A) cwinviKZ ivRî Ab~a 1 1 Y Rwigvbv; Ges
4
(Av) Ab~a 2 (`yB) ermi Kviv`|
170. mvaviY `|(1) Kvb ew AvBbvbyM KviY eZxZ GB AvBb Ges GB AvBbi Aaxb cYxZ wewagvjvi
AvIZvq Aciva msNUb Kib, hw` D ew (K) GB AvBb Ges wewagvjvi weavb Abyhvqx KiYxq Kvb wKQz KwiZ e_ nb ;
(L) GB AvBb Ges wewagvjvi weavb Abyhvqx KiYxq wbwl Ggb wKQz Kib ; ev
(M) vZmvi GB AvBbi Aaxb cqvRbxq Ggb Kvb Z_ mieivn Kib hvnv AmZ A_ev
iZc~Y welq ei w`K weePbvq wevwKi|
(2) Kvb ew GB AvBbi weavb Abyhvqx KiYxq Kvb wKQz bv Kwij ev KiYxq bq Ggb wKQz
Kwij wfbic Kvb ì eev bv _vwKj, D ew (K) Ab~bc cuPvi nvRvi UvKv Ges Ab~a GK j UvKv A_ ` `bxq nBeb ; Ges
`bxq nBeb t
(A) Ab~a GK j UvKv A_ ` ; Ges
Aavq-19
Avcxj Ges idvi
171. Kwgkbvi (Avcxj)- Gi wbKU Avcxj|(1) AwZwi Kwgkbvi c`ghv`v ch h Kvb g~j mshvRb Ki KgKZv KZK MnxZ Kvb
wmv ev c` Kvb Av`k msz nBj Kvb g~j mshvRb Ki KgKZvmn h Kvb ew
183
GBic Av`k c`vbi ZvwiL nBZ 60 (lvU) w`bi ga Kwgkbvi (Avcxj)-Gi wbKU Avcxj
`vqi KwiZ cvwieb|
(2) Kwgkbvi (Avcxj) hw` GB gg m nb h, AvcxjKvix hywmZ KviY 60 (lvU) w`b
gqvì ga Avcxj `vqi KwiZ mg nb bvB Zvnv nBj AvcjKvixK D gqvì cieZx
60 (lvU) w`bi ga Avcxj `vqi Kivi Rb mgq ew KwiZ cvwieb|
(3) hw` g~j mshvRb Ki KgKZv eZxZ Ab Kvb ew Dcaviv (1) Gi Aaxb Avcxj Kivi
BQv Kib, Zvnv nBj ZvnvK Avcxj `vqiKvj h Av`k ev wmvi wei Avcxj Kiv
nBe D Av`k ev wmv mswk Ki ev Ab Kvb A_ ì ev A_i 10(`k) kZvsk
cwikva KwiZ nBe|
(4) Kwgkbvi Avcxj cMYi bvbx MnYi ci (K) D Avcxji Dci GKwU wmv c`vb Kwieb ; Ges
(L) Kwgkbvi h Av`ki wei Avcxj Kiv nBqvQ Dnv envj ivwLZ ev DnvZ Kvb
cwieZb KwiZ ev Dnv evwZj KwiZ ev Zuvnvi weePbvq hBic mZ gb Kwieb mBic
Av`k ev wb`k c`vb KwiZ cvwieb,
Ze cv_wgK chvq (de novo) gvgjvwU cybt weePbvi Rb wigv ciY Kwieb bv|
(5) Avcxji wmv c`vb Kivi Kwgkbvi (Avcxj) cqvRbxq AwaKZi wbixv, Z`
Abyvb, Z_ msMn ev gvgjvi h_v_Zv hvPvB KwiZ cvwieb|
(6) Avcxj `vqi nBevi ZvwiL nBZ 270 (`yBkZ mi) w`bi ga Dcaviv (4) Gi Aaxb
Av`k c`vb KwiZ nBe, Ze Kwgkbvi (Avcxj) DcwiD 270 w`bi ga Av`k c`vb
KwiZ bv cvwij wjwLZfve KviY DjL Kwiqv D gqvì cieZx 90 (beB) w`b ch
Av`k c`vbi Rb mgq ewaZ KwiZ cvwieb|
(7) GB AvBb hvnv wKQzB _vKzK bv Kb, hw` Kwgkbvi (Avcxj) Dcaviv (6) G weaZ
mgqmxgvi ga Avcxji welq Kvb wmv c`vb KwiZ e_ nb, Zvnv nBj AvcxjwU
Kwgkbvi (Avcxj) KZK gyi Kiv nBqvQ ewjqv MY nBe|
172. evWi bw_c Zje, cixv Ges fyj mskvabi gZv|(1) evW ^xq D`vM h Kvb gvgjv ev Kvhavivi bw_c, Kvb g~j mshvRb Ki KgKZv
KZK c` h Kvb Av`k ev wmvi AvBbMZ eaZv ev bvhZv mK m nIqvi
184
Dk, Zje I cixv KwiZ cvwie Ges Dcaviv (2) Gi weavb mvc ZrmK hBic
hywhy gb Kwie mBic Av`k c`vb KwiZ cvwie|
(2) hw` AvcxjvZ UvBeybvj Kvb Avcxj `vqi Kiv nBqv _vK, Zvnv nBj Dcaviv (1) Gi
Aaxb D gvgjv evW cixv KwiZ cvwie bv|
(3) evW wbgewYZ Kvb Av`k Rvix Kwie bv (K) Kvb Avw_K ` ev Rwigvbv Avivc KwiZ ev ew KwiZ ev cKZ Ki wbaviYi PvBZ
AwaKZi ekx cwigvY Ki c`vb KwiZ eva KwiZ cvi GBic Kvb mskvab, D
mskvab viv wZM nBZ cvib Ggb ewK c_g KviY `kvbvi ev bvbxi myhvM
c`vb bv Kwiqv, Kiv hvBe bv ;
(L) g~j Av`k Rvix nBevi ZvwiL nBZ `yB ermi AwZv nIqvi ci cixv Kiv hvBe
bv|
173. AvcxjvZ UvBeybvj Avwcj|(1) Kwgkbvi KZK gZvcv AwZwi Kwgkbvi c`ghv`vi wbg bnb, Ggb Kvb g~j
mshvRb Ki KgKZvmn h Kvb ew wbgewYZ Av`k viv msz nBqv(K) Kwgkbvi (Avcxj) KZK c` Kvb Av`k ev wmv;
(L) Kwgkbvi KZK c` Kvb Av`k ev wmv; Ges
(M) aviv 172 Gi Aaxb evW KZK c` Kvb Av`k ev wmv,
Dic wmv ev Av`k Rvix ev c`vbi ZvwiL nBZ 60 (lvU) wèmi ga Customs
Act, 1969 (IV of 1969)- Gi Aaxb MwVZ AvcxjvZ UvBeybvj Avcxj `vqi KwiZ
cvwieb|
(2) AvcxjvZ UvBeybvj hw` GB gg m nb h, AvcxjKvix hywmZ KviY 60 (lvU) w`bi
gqvì ga Avcxj `vqi KwiZ mg nb bvB, Zvnv nBj AvcxjKvixK D gqvì
cieZx 60 (lvU) w`bi ga Avcxj `vqi Kivi Rb mgq ew KwiZ cvwieb|
(3) hw` g~j mshvRb Ki KgKZv eZxZ Ab Kvb ew Dcaviv (1) Gi Aaxb Avcxj Kivi
BQv Kib, Zvnv nBj ZvnvK Avcxj `vqi Kvj h wmv ev Av`ki wei Avcxj
`vqi Kiv nBe D wmv ev Av`k mswk Ki ev Ab Kvb A_ ì ev A_i (hw`
_vK) 10 (`k) kZvsk cwikva KwiZ nBe|
185
(4) UvBeybvj Avcxji cMYi bvbx MnYi ci AeZxKvjxb Ki Av`vqi wMZ Av`k
mn hBic mZ Ges mgxPxb gb Kwieb mBic hKvb welq mwKZ Av`k c`vb KwiZ
cvwieb|
(5) Ki Av`vq wMZ msv AvcxjvZ UvBeybvji hKvb AeZxKvjxb Av`k c`vbi
ZvwiL nBZ 6 gvm AwZevwnZ nIqvi cii wèm AKvhKi nBe, hw` bv gvgjvwU P~ovfve
wbb Kiv nq, A_ev Dnvi c~e UvBeybvj KZK AeZx Av`k cZvnvi Kiv nq|
(6) AvcxjvZ UvBeybvj Avcxj wbw Av`ki GKwU Abywjwc AvcxjKvix Ges mswk-
Kwgkbvii wbKU ciY Kwieb|
(7) GB avivi Aaxb Avcxj `vqi nBevi ZvwiL nBZ 1 (GK) ermii ga Avcxj wbwi
Av`k c`vb KwiZ nBe|
(8) GB AvBb hvnv wKQzB _vKzK bv Kb, hw` AvcxjvZ UvBeybvj Dcaviv (7) G weaZ
mgqmxgvi ga Avcxji welq Kvb wmv c`vb KwiZ e_ nb, Zvnv nBj AvcxjwU
AvcxjvZ UvBeybvj KZK gyi Kiv nBqvQ ewjqv MY nBe|
(9) AvcxjvZ UvBeybvji emg~n h vb Dnvi Kvhg cwiPvjbv Kwie D vbmg~n mn
Dnvi gZv cqvM ev Dnvi Kvhvw` mv`b nBZ D~Z mKj welq Dnvi wbR^ cwZ Ges
emg~ni KgcwZ wbqY Kivi gZv AvcxjvZ UvBeybvji _vwKe|
(10) AvcxjvZ UvBeybvji Kvb Kvhg `wewa, 1860 (1860 mbi 45bs AvBb) Gi aviv
193 Ges aviv 228 gvZveK GB AvBbi aviv 173 Gi Dk c~iYv_ wePvi wefvMxq Kvhg
wnmve MY Kiv nBe Ges dR`vix Kvhwewa, 1898 (1898 mbi 5bs AvBb)- Gi Aavq 26
Ges aviv 195 Gi Dk AvcxjvZ UvBeybvj GKwU Ìqvbx Av`vjZ wnmve MY nBe|
174. evsjv`k mywcg KvUi nvBKvU wefvM idvi|(1) AvcxjvZ UvBeybvji Av`k cuQvbvi 90 (beB) w`bi ga msy ew A_ev Kwgkbvi
KZK gZvcv AwZwi Kwgkbvi c`ghv`vi wbg bnb, Ggb Kvb g~j mshvRb Ki KgKZv
whwb GBic Av`k nBZ D~Z AvBbi Kvb ck RwoZ iwnqvQ eYbv KiZt gvgjvi weeiYmn
wbavwiZ
dig evsjv`k mywcg KvUi nvBKvU wefvM AvcxjvZ UvBeybvji Av`ki
wei Ave`b KwiZ cvwieb|
186
(2) nvBKvU wefvM c` weeiYxZ gvgjvi NUbv, AvcxjvZ UvBeybvji wmv Ges D
wmv ev Av`k nBZ AvBbi h ck De nBqvQ Zvnv DjL KwiZ nBe|
(3) Dcaviv (1) Gi Aaxb `vqiKZ ìLv nvBKvU wefvM hw` GB gg m nb h D
Dcavivq DwjwLZ Av`k AvBbi Kvb ck RwoZ iwnqvQ, Zvnv nBj nvBKvU wefvM
gvgjvwU bvbxi Rb MnY Kwieb|
(4) GB avivi AvIZvq nvBKvU wefvM `vqiKZ Kvb idvi gvgjv b~bZg `yBRb wePviKi
mg^q MwVZ GKwU wWwfkb ei gvag bvbx KwiZ nBe Ges AvcvZZ ejer Ab Kvb
AvBb hvnv wKQzB _vKzK bv Kb, D idvii welq Code of Civil Procedure, 1908
(V of 1908) Gi aviv 98 Gi weavbvejx (hZ`~i hywhy) chvR nBe|
(5) nvBKvU wefvM GB avivi Aaxb `vwLjKZ Kvb idvii bvbx MnYc~eK idvi
AvbxZ AvBbi ckwU cixv Kwieb Ges h KviYmg~ni Dci wfw Kwiqv nvBKvU wefvM ivq
c`vb KwiqvQb, D KviYwj mywbw`fve ivq DjL Kwieb Ges AvcxjvZ UvBeybvji
Av`k mB Abyhvqx cwiewZZ nBe|
(6) nvBKvU wefvM Dnvi Av`ki GKwU Abywjwc mxjhy Kwiqv AvcxjvZ UvBeybvj ciY
Kwieb|
(7) nvBKvU wefvM AvbxZ Kvb idvii LiP nvBKvU wefvMi myweePbv Abyhvqx wbavwiZ
nBe|
(8) h Ki Av`vq nvBKvU wefvMi Kvb Av`k viv wMZ Kiv nBqvQ, D
nvBKvU wefvM KZK c~eB idviwU wbw Kiv bv nBj ev wMZ Av`k cZvnvi bv Kwij
h wèm nvBKvU wefvM KZK wMZ Av`kwU c` nBqvwQj D w`b nBZ 6 (Qq) gvm
AwZevwnZ nIqvi cieZx wèm D wMZv`k KvhKvixZv nvivBe|
(9) Dcaviv (1) Gi Aaxb nvBKvU wefvM `vqiKZ Kvb idvii Limitation
Act, 1908 (IX of 1908)- Gi aviv 5 chvR nBe|
(10) hw` g~j mshvRb Ki KgKZv eZxZ Ab Kvb ew Dcaviv (1) Abyhvqx nvBKvU
wefvM Avcxj Kivi BQv Kib, Zvnv nBj ZvnvK Avcxj `vqiKvj h wmv ev Av`ki
wei Avcxj `vqi Kiv nBe D wmv ev Ave`bi m mswk Ki A_ev Ab Kvb
A_ ì ev A_i 10% cwikva KwiZ nBe |
187
175. mxgveZv|aviv 171, 173 Ges aviv 174 Gi Aaxb Kvb Avcxj Kiv hvBe bv, hw`(K) Dnv GB AvBbi 16 Aavqi AvIZvq MnxZ Kvb mw R ev weq msv Kvb
Av`ki wei nq; ev
(L) Dnv GB AvBbi Dk c~iYK Customs Act, 1969 (IV of 1969)- Gi aviv
82 Ges aviv 98 Gi Aaxb BmyKZ Kvb Av`ki wei nq|
176. weK weiva-wbw|weK weiva-wbw

(1) GB AvBbi Ab Kvb weavb hvnv wKQzB _vKzK bv Kb, mswk- g~j mshvRb Ki
KZc ev I g~j mshvRb Ki Avcxj KZci wbKU wbbvaxb iwnqvQ, GBic
bvqwbYqb A_ev Dcaviv (4) Ges (5) G ewYZ Kvb weivai , Kvb ew msz
nBj wZwb GB AvBb I wewaZ ewYZ cwZ Abyhvqx weK weiva wbw cwqvi gvag
D weiva wbwi Rb mswk- mnvqZvKvixi wbKU Ave`b KwiZ cvwieb|
(2) bvqwbYqb ev Avcxj Pov nIqvi c~e GB avivi Aaxb weK weiva wbw cwqvi
AvIZvq cqvRbxq eev MnY KwiZ nBe|
weK weiva-wbw cwqvi cqvM I ceZb

(3) evW, miKvix MRU cvcb viv h ZvwiL hB g~j mshvRb Ki KwgkbviU weK
weiva wbwi weavb KvhKi Kwievi Rb wbaviY Kwie, mB ZvwiL mB KwgkbviU Dnv
KvhKi nBe|
weK weiva- wbwi AvIZv I cwiwa

(4) GB AvBbi Aaxb Ggb Kvb gvgjv ev bvqwbYqbi AvIZvq wePvwiK cwqv A_ev
Avcxj Ges evsjv`k mycxg KvUmn g~j mshvRb Ki msv gvgjv wePvi Kwievi
GLwZqvimb Ab h Kvb Av`vjZ bvh evRvi g~j avh mswk- A_ev Dcaviv (5)-G
DwjwLZ KviY Kvb bvq wbYqbKvix ev Avcxj KZc ev g~j mshvRb Ki mswk
gvgjv wePvi Kwievi GLwZqvimb Dchy Kvb Av`vjZi wbKU bvqwbYqb ev wbbvaxb
188
iwnqvQ; Ges KihvM cYi g~j mshvRb Ki avhi Dk g~j mshvRb Ki KZc
KZK bvh evRvi g~j avhi KviY msz nBqv Kvb ew KZK Kwgkbvii wbKU
wjwLZfve Avcw `vwLji welqmg~nI weK weiva- wbwi AvIZvfy nBe|
(5) wbgewYZ weiva mg~n weK weiva-wbwi Rb Dchy ewjqv weewPZ nBe, h_v (K) g~j mshvRb Ki AvBb, 1991 Gi Aaxb KihvM cY I mevi g~j NvlYv Ges
g~j avhKiY msv weivamg~n, hvnv weK weiva wbw eev ceZbi c~e ev ci
DzZ Ges h_vh_ g~j mshvRb Ki KZc ev AvcxjvZ KZc A_ev evsjv`k
mycxgKvUmn Ab h Kvb Av`vjZ wbbvaxb iwnqvQ; Ges
(L) GB AvBbi Aaxb Ab h Kvb cKvi Ki ms weiva, hvnv `vexbvgv msv
bvwUk ev KviY `kvbvi bvwUk ev GZ`&msv Ab Kvb bvwUk Rvixi m~ D~Z Ges
hvnv GB AvBbi Aaxb g~j mshvRb Ki KZc ev AvcxjvZ KZc ev evsjv`k
mycxgKvUmn Ab Kvb Av`vjZi wbKU wbbvaxb iwnqvQ;
Ze kZ _vK h, RvwjqvwZ ev dR`vix Aciva msv gvgjv, weiva, AmZ NvlYv ev
wg_v Z_ ev `wjjvw` mieivni gvag g~j mshvRb Ki I m~iK duvwKi AwfhvM
msv gvgjv ev weiva Ges Rb^v_ mvaviY wePvwiK cwqvq wbw nIqv cqvRb,
GBic iZc~Y AvBbMZ welq ev Zvnvi evLv mwKZ weivamg~n GB AvBbi Aaxb
weK weiva wbw cwqvi AvIZv ewnf~Z nBe|
weK weiva-wbw cwqvq mnvqZvKvix (Facilitator) wbqvM Ges mswk cmg~ni `vq`vwqZ
(6) weK weiva-wbw cwqvi Rb mnvqZvKvix (Facilitator) wbevPb (Selection) ev
wbqvM, msz Ave`bKvix ewi KZe I `vwqZ Ges weK weiva wbwcwqvq
mgSvZvi (Nagotiation) Rb g~j mshvRb Ki KZci cwZwbwa wbevPb Ges Zvnvì
`vq-`vwqZ wewa viv wbavwiZ nBe|
weK weiva-wbwi Rb Ave`bc `vwLj
(7) Dcaviv (4) Ges (5) G ewYZ Kvb weK weiva-wbwi Rb msz ew weK
weiva-wbw eev ceZbi c~e D~Z Ges wbbvaxb weivamg~ni , mswk- g~j
189
mshvRb Ki Kwgkbvi, bvqwbYqKvix KZc ev, gZ, AvcxjvZ KZci wbKU

Ave`b KwiZ cvwieb|
(8) Dc-aviv (7) Gi Aaxb Ave`b `vwLji mgq msz Ave`bKvix GBgg AxKvibvgv
`vwLj Kwieb h,mswk- weivai GB AvBbi Aaxb bvqwbYqb mb ev P~ov
fve wbw Kiv nq bvB|
(9) weK weiva-wbw cwqv ceZbi ci GB AvBbi Aavq 13, 18 Ges 19 Gi Aaxb
mswk- bvqwbYqKvix KgKZv ev AvcxjvZ KZc KZK BmyKZ KviY `kvbv bvwUk,
`vexbvgv msv bvwUk, g~j mshvRb Ki I m~iK wbaviY msv bvwUk ev gZ
Ab h Kvb bvwUk nBZ DzZ Kvb weivai Dic bvwUk Rvixi 10 (`k) Kvh
wèmi ga msz ewK weK weiva-wbwi Rb Ave`b KwiZ nBe|
(10) weK weiva-wbwhvM Kvb gvgjv, hvnv evsjv`k mywcg KvUi h Kvb wefvM
wbbvaxb iwnqvQ, Zvnv msz ew BQv Kwij nvBKvU wefvM ev Avcxj wefvMi
mswk e Ave`bc `vwLji gvag cv AbygwZ mvc h_vh_ KZci wbKU
weK cwZZ weiva wbwi Rb Ave`b KwiZ cvwieb|
(11) nvBKvU wefvM ev Avcxj wefvM KZK weK weiva-wbw cwqvi Rb AbygwZ
c`vbi ci weK weiva-wbw cwqv mb nIqvi gqv`Kvj ch, gZ, mswk-
Av`vjZ gvgjvwU wMZ (Stay) _vwKe|
(12) hw` nvBKvU wefvM ev Avcxj wefvM Dc-aviv (4) Gi Aaxb Kvb Ave`bi
weK weiva-wbw cwqvq welqwU wbbi Rb mswk- Kvb KZcK wb`kbv
c`vbmn Ave`bcwU gyi Kib, Zvnv nBj wb`wkZ KZc, AvBb viv evwiZ bv nBj,
Dic wb`wkZ cvq gvgjvwU wbw Kwieb|
weK weiva-wbwi Rb Ave`bmg~n cwqvKiY I wbw
(13) GB AvBbi Aaxb weK weiva-wbwi msz ewi Ave`bc wewa viv
wbavwiZ cwZZ wbw KwiZ nBe|
mgSvZv (Negotiation) Ges wbwi mgqmxgv
(14) weK weiva-wbwi cwqvaxb Kvb Ave`bc hB g~j mshvRb Ki KwgkbviU
ev ì `vwLj Kiv nBqvQ, mB GKB KwgkbviU D weivai De nBqv _vwKj, Zvnv
190
wbw ms mKj AvbyvwbKZv ev mgSvZv, gZK ev gZvbK ev wbw D

Ave`bc `vwLji mevP 30 (wk) Kvhwèmi ga mb KwiZ nBe|
(15) weK weiva-wbw cwqvq `vwLjKZ Ave`bc mswk- Kwgkbvi (Avcxj),
AvcxjvZ UvBeybvj A_ev Ab Kvb Av`vjZ hLvb Dnv wbb&vaxb iwnqvQ, mLvb
Ave`bc `vwLji mevP 60 (lvU) Kvhwèmi ga Dnv wbw KwiZ nBe|
weK weiva wbwi wmv
(16) hB Dfq c weiva msv welq wmv MnYi Kvb NUbv ev AvBb
(Fact or law) mK HKgZ cvlY Kib, mB weivaxq welq gZKi wfwZ
(By agreement) AvswkK A_ev m~Yfve Dnv weK weiva-wbw cwqvq wbw Kiv
hvBe|
(17) hB msz Ave`bKvix ew Ges g~j mshvRb Ki Kwgkbvii cwZwbwai ga
AvswkK ev m~Y gZKi wfwZ Kvb weiva wbw nBe, mB mnvqZvKvix
(Facilitator), cqi ga DcbxZ gZKi welqvw` wevwiZfve wjwce Kwieb Ges
Dnv msz Ave`bKvix ew, mswk Kwgkbvi Ges evWK 07(mvZ) Kvhwe`mi ga
AewnZ Kwieb|
(18) Ki, Rwigvbv, A_` BZvw` cwikva, diZ c`vb ev GZ`&mswk welq gZKi
kZmg~n (Terms of Agreement), my I mywbw`fve mnvqZvKvix wjwce Kwieb
hb Dnv myyic evevqb Kiv meci nq|
(19) gZKi (Agreement) welqwU Ave`bKvix, g~j mshvRb Ki Kwgkbvii cwZwbwa
Ges mnvqZvKvix KZK mxjgvniKZ Ges ^vwiZ nBZ nBe|
(20) hB cieZxKvj GB gg Z_ DNvwUZ nBe h, Ave`bKvix KZK RvwjqvwZ
ev AmZ Z_ Dcvcbi gvag gZKwU (Agreement) MnxZ nBqvQ, Zvnv nBj
Dic DcYxZ gZKi welqwU i nBZ evwZj (Void ab initio) ewjqv MY nBe|
(21) hB AvswkK ev m~Yic Kvb gZK cuQvbv meci nq bvB, mB
mnvqZvKvix Dic e_ weK weiva-wbwi welqwU wjwLZfve Ave`bKvix, mswk-
Kwgkbvi, evWmn mswk ì ev Av`jZK h_vkxN me AewnZ Kwieb|
191
(22) hB gZKi wfwZ weiva-wbw Kiv nBqvQ Ges Zvnv mswk mKj
cK AewnZ Kiv nBqvQ, mB miKvi c Kvb cvIbv Av`vq A_ev diZ c`vbi
welqmn Abvb cqvRbxq welq h_vh_ AvBbvbyM Khg MnY KwiZ nBe|
gZKi wfwZ weiva-wbwi djvdj
(23) GB AvBb hvnv wKQzB _vKzK bv Kb, weK weiva-wbw cwqvi gvag Kvb
weiva gZKi wfwZ wbw Kiv nBj Dic MnxZ wmv Dfq ci Rb
evaZvg~jK nBe Ges weK weiva-wbwi gvag Ave`bKvix ew ev g~j mshvRb Ki
KZci ga mvw`Z gZKi wfwZ wmvi wei Avcxj KZc ev Ab Kvb
Av`jZ Kvbic Avcw Dvcb Kiv hvBe bv|
(24) GB AvBbi Aaxb gZKi wfwZ wbwKZ Av`k ewYZ cwZwU welqi
Av`kwU P~ov ewjqv MY nBe Ges Dic MnxZ P~ov wmvmg~n eZxZ weivai h
Ask D wmvi Af
y _vwKe bv, Zvnv GB AvBbi AvIZvq A_ev ejerhvM Ab
hKvb AvBbi AvIZvq Kvhg MnYi Rb Dby _vwKe|
(25) Ave`bKvix ew hw` gZKi wfwZ DcbxZ Kvb cvIbv, wbavwiZ mgqi ga
cwikva KwiZ e_ nb Ges cvIbv cwikva bv Kivi KviY c`q Rwigvbv ev my` cwZkZ
mgqi ga cwikva bv Kib, Zvnv nBj GB AvBbi Aavq 16 Gi weavbvejx Abyhvqx
D cvIbv Av`vq Kiv hvBe|
weK weiva-wbwi gvag wmv DcbxZ bv nIqvi Avcxji weavb
(26) GB AvBb Ab hvnv wKQzB _vKzK bv Kb, hB mKj weivai AvswkK ev
m~Yfve gZKi wfwZ weK weiva-wbw meci nq bvB, mB Ave`bKvix ^
^ Avcxj Av`vjZ A_ev UvBeybvj AgxgvswmZ welq wbbi j h_vwbqg Avcxj KwiZ
cwieb|
(27) Kvb Ave`bvaxb weivai welq Dcaviv (14) Ges (15) G ewYZ mgqi ga
gZKi wfwZ weK weiva wbw mb bv nBqv _vwKj A_ev mgSvZv e_ nBj,
weK weiva wbw cwqv ^qswqfve evwZj nBe Ges mB g~j gvgjvwU mswk
Avcxj KZc, mswk- g~j mshvRb Ki KZcmn Ab Kvb h_vh_ Av`vjZ, Dic
192
evwZji ZvwiL nBZ mPj nBqvQ gg MY nBe Ges GB AvBbi mswk avivi
AvIZvq cieZx AvBbvbyM Kvhg MnY KwiZ nBe|
(28) weK weiva wbwi Rb Ave`bKvix ewi Ave`bc `vwLji ZvwiL nBZ
mnvqZvKvix KZK weiva wbwi cwqvq ewqZ mgqmn ZrmwKZ djvdj mswk-
mKjK AewnZKiYi mgKqKvj, Avcxj `vwLji mgq MYbvi Af
y nBe bv|
AwaKvi msiY
(29) weK weiva wbw cwqvq AskMnYKZ Kvb ew ev weiva wbwi
wbqvwRZ mnvqZvKvixK Kvb Av`vjZ DcwZ nBqv mswk- welq mvx wnme mv
c`vbi Rb wjwLZ Av`k ev bvwUk Bmy Kiv hvBe bv Ges Kvbfve ev Ab Kvb AvBbi
gZvej weK weiva wbw cwqvq DcvwcZ Kvb `wjjvw` mK Z_ cKvk Kivi
Rb eva Kiv ev m Kiv hvBe bv|
177. gvgjv Ges Abvb AvBbMZ Kvhavivi cwZeKZv|(1) Avw`g Ìqvwb GLwZqvi nvBKvUmn Ab Kvb Av`vjZ, GB AvBb ev wewamg~ni Aaxb
c` Kvb Av`k, Ki wbicY, Ki AvivcY, A_ ` AvivcY, my` AvivcKiY, Ki Av`vqKiY
evwZj ev cwieZb Kivi Rb ev GB AvBbi Aaxb cwiPvwjZ Kvb wbixv, Z` ev Abymvb
ev GBic mKj welqi Kvb g~j mshvRb Ki KgKZv KZK MnxZ Kvb Kvhgi
wei Kvb gvgjv `vqi Kiv hvBe bv|
(2) GB AvBb ev wewamg~ni AvIZvq mij wekvm c` hKvb Av`k ev MnxZ h Kvb
Kvhgi welq evW, miKvi ev Kvb g~j mshvRb Ki KgKZvi wei Kvb Ìqvwb ev
dR`vix gvgjv ev Ab Kvb AvBbMZ Kvhaviv `vqi ev iRy Kiv hvBe bv|
(3) GB AvBb, wewagvjv Ges Dnvì Aaxb cYxZ Av`k, wb`kbv ev cvcbi AvIZvq Kvb
g~j mshvRb Ki KgKZvi `vwiK gZvq KZ Kvb Kvhgi Rb Kvb g~j mshvRb Ki
KgKZvi wei KviY DjLc~eK evWi wjwLZ c~evbygv`b ewZiK Kvb miKvix GRw
ev cwZvb KZK AvcvZZt ejer Ab h Kvb AvBbi Aaxb Kvb Z` ev Abymvb
cwiPvjbv ev i Kiv hvBe bv, Ges evW hKvb gvgjvq ev gvgjvmg~n GBic Abygv`b
w`Z A^xKvi Kivi m~Y GLwZqvi fvM Kwieb|
178. gZvcv cwZwbwa A_ev jvBmcv g~j mshvRb Ki civgkKi nvwRiv|193
(1) GB AvBb Ges wewamg~ni Aaxb Kvb Kvhavivi welq Kwgkbvi (Avcxj), AvcxjvZ
UvBeybvj ev h Kvb g~j mshvRb Ki KgKZvi myL Kvb wbewZ ewi DcwZ nIqvi
cqvRb nBj ZvnvK cwZwbwaZ Kivi Rb ev Zvnvi c DcwZ nIqvi Rb evW KZK
wbavwiZ cwZZ D ew wbR A_ev Zvnvi gZvcv cwZwbwa A_ev Kvb civgkK nvwRiv
c`vb KwiZ cvwieb|
(2) evW Dcaviv (1) Gi Dk c~iYK cwZwbwa wnmve DcwZ nIqvi Rb g~j mshvRb
Ki civgkKi jvBm c`vb KwiZ cwie|
179. KiwYK wU, BZvwì mskvab|miKvi, evW ev Kvb g~j mshvRb Ki KgKZv KZK GB AvBbi Aaxb KZ ev c` Kvb Ki
wbaviY ev Ki wbicY, bvq-wbYqb, wmv ev Av`k Kvb KiwYK ev MvwYwZK fyj ev wU
_vwKj miKvi, evW ev gZ, mswk g~j mshvRb Ki KgKZv wKsev Zvnvi jvwfwl
ew h Kvb mgq bvwUk Rvix c~eK D fyj ev wU mskvab KwiZ cvwieb|
180. Av`vjZi GLwZqvi cwZeKZv|Kwgkbvi (Avcxj) ev gZ AvcxjvZ UvBeybvj Avcxj `vqi Ges Kwgkbvi (Avcxj) ev
AvcxjvZ UvBeybvj nBZ Avcxjvaxb welq Kvb Av`k ev wmv jvf Kwievi c~e Kwgkbvi
ev Kvb g~j mshvRb Ki KgKZv KZK KZ Kvb Ki wbaviY, wbicY, avhKiY, ev Av`vqKiY
evwZj, wMZKiY ev cwieZbi Rb Kvb msz ew KZK Kvb Ìqvwb Av`vjZ Kvb
gvgjv `vqi Kiv hvBe bv|
181. mv Ges cgvYi `vq|(1) GB AvBbi Aaxb Kvhavivq(K) Kwgkbvi KZK GB AvBbi cwicvjb Ges Ab Kvb ew KZK cwicvjb bv Kivi
welqwU AvcxjvZ UvBeybvj ev Kvb Av`vjZ cgvYi Rb Kwgkbvi ev gZvcv g~j
mshvRb Ki KgKZv KZK c` njdbvgv h_ nBe ; Ges
(L) Kwgkbvi ev Zvnvi wbKU nBZ gZvcv Kvb g~j mshvRb Ki KgKZv KZK c`
njdbvgvi welqe Lb Kivi `vwqZ Ki`vZvi Dci eZvBe|
D`vniY t Ki wbaviYi wei Avcxji h ewi Ki wbaviY Kiv nBqvQ wZwb evsjv`k c`
mieivn AevnwZcv ev mieivnwUi cY cKZc Ki wbaviYi Rb eeZ wfw Acv Kg GBic
194
welqemg~n cgvYi `vq enb Kwieb| Abyicfve AcwikvwaZ/Abv`vqx FYi (bad debt) AbyK~j Kvb
mieivnKvix GKwU nvmKvix mg^q `vex Kwij, FYwU evi gvmvwaKKvj Abv`vqx wQj Ges
AcwikvwaZ/Abv`vqx ewjqv MY nBqvQ, Zvnv cgvYi `vq D mieivnKvix enb Kwie (aviv 68 è)|
(2) njdbvgvi mwnZ Kwgkbvi ev gZvcv Kvb g~j mshvRb Ki KgKZv KZK BmyKZ
bvwUk Ges mswk- Abvb `wjjc mshy KwiZ nBe|
Aavq-20
wewea
182. Ab-jvBb `vwLjc ckKiY Ges Ki cwikva, BZvw`|(1) GB AvBbi Aaxb hvnv wKQzB Kiv cqvRbxq Zvnv evW KZK wbavwiZ cwZZ Ges
evWi Pvwn`v Abyhvqx AbjvBb ev BjKUwbK Dcvq mv`b Kiv hvBe|
(2) Dcaviv (1) Gi weavb mxwgZ bv Kwiqv BjKUwbK gvag `vwLjc ckKiY, diZ
c`vbi `vex Dvcb Ges AbjvBb Ki cwikva msv cwZ wbaviYi Rb evW wewa cYqb
KwiZ cvwie, Ges evW hBic Dchy weePbv Kwie mBic ewK BjKUwbK gvag
`vwLjc ck Ges Ki cwikvai AbygwZ c`vb KwiZ cvwie|
(3) hw` Kvb `vwLjc ev Ab `wjj Kvb wbewZ ev ZvwjKvfy ewK c` mZvqb msKZ
(Authentication Code) eenvi Kwiqv BjKUwbK gvag evWi KwDUvi wnmve D
ew KZK ciY Kiv nBqv _vK(K) D ewi mwZmn A_ev mwZ ewZiK ; Ges
(L) c` mZvqb msKZ (Authentication Code) evwZji Rb evWi wbKU Ave`b
Kivi c~e,
Zvnv nBj GB AvBbi Dk c~iYK `vwLjc ev Ab Kvb `wjj ewYZ ew KZK
wfbic wKQz cgvY bv Kiv ch D ew KZK ck Kiv nBqvQ ewjqv MY nBe|
(4) GB AvBbi Dk c~iYK Kvb BjwbK Ki `vwLjc, bvwUk ev Abvb `wjj ev
Dnvi Kvb Kwc ev BjKUwbK Dcvq cwikvwaZ Kii BjKUwbK ^xKwZ mvi AMvn
Kiv nBe bv ay GB KviY h Dnvi mgic `wjj ev KvMR gyw`Z cwZwjwc c`vb ev ck bv
KwiqvB Rvix ev ck Kiv nBqvwQj|
195
(5) hw` Kvb BjKUwbK Ki `vwLjc, bvwUk, Abvb `wjj ev Dnvi Kvb Abywjwc Dcaviv
(4) Gi weavbgZ MnYhvM nq, Ze wfbic Kvb wKQz cgvwYZ bv nIqv ch D
BjKUwbK weeiY, bvwUk ev Abvb `wjj h_v_icB cwiZ nBqvQ ewjqv MY nBe|
(6) aviv 107 chvR nBe (K) hB evW KZK BjKUwbK Dcvq Kvb Ki wbaviY, bvwUk ciY Kiv nq ; Ges
(L) hB wbewZ ev ZvwjKvfy ew KZK BjKUwbK Dcvq Kvb `vwLjc ck Kiv
nq|
(7) Kvb ew KZK Ab Kvb ewi c BjKUwbK gvag Ki `vwLjc ev Abvb `wjj
ckKiv nBj D ew `vwLjc ev `wjji welqe ev Dnvi Kvb Abywjwc evWi wjwLZ
c~evbygwZ ewZiK cKvk KwiZ cvwie bv|
183. `wjjci cZvwqZ Abywjwc|(1) Kvb ewi Ave`bg evW KZK wbavwiZ wdm MnY Kwiqv gZvcv h Kvb g~j
mshvRb Ki KgKZv Kvb cvmwK `wjjci cZvwqZ Abywjwc mieivn KwiZ cvwieb (K) GB AvBbi Aaxb h mKj `wjjc Ave`bKvix KZK Kwgkbvii wbKU mieivn Kiv
nBqvQ ;
(L) GB AvBbi Aaxb Drm Ki KZbKvix ew KZK Ave`bKvixK c`q A_ nBZ
Drm KZbKZ Kii cgvY îc Kwgkbvii wbKU `vwLjKZ `wjjc, Ze kZ _vK h,
ewYZ `wjjc Drm Ki KZbi cwigvYi mwnZ mswk nBZ nBe; A_ev
(M) Kwgkbvi KZK Ave`bKvixK c` `wjjci Abywjwc|
(2) Kvb aiYi cZvwqZ Abywjwc c`vb Kiv nBe bv, hw` bv gZvcv KgKZv GB gg m
nb h, KvswLZ `wjjc Ave`bKvixi cvmwK Ges GB AvBbi Aaxb Ave`bKvix
Kvb cKvi cZviYv Kib bvB Ges Zvnvi Kvb cZviYv Kwievi Awfcvq bvB|
(3) evW MRU cKvwkZ Av`k viv c`q wdmi cwigvY wbaviY Kwie Ges Dnvi GKwU
PjwZ msiY cKvk Kwie (K) evWi IqemvBU; Ges
(L) g~j mshvRb Ki ìi Kvhvjq hLvb `wjjci Abywjwc cvIqvi Rb Ave`b Kiv
hvBe|
196
184. gy`v|(1) GB AvBbi Aaxb weeP h Kvb cwigvY A_ evsjv`kx UvKvq cKvk KwiZ nBe|
(2) hw` Kvb A_i cwigvY evsjv`kx UvKv eZxZ Ab Kvb gy`vq cKvwkZ ev cwikvwaZ nq,
Ze(K) hw` Kvb A_i cwigvY cY Avg`vwb mswk- nq, Zvnv nBj AvBbi Aaxb
Avg`vwbi Dci c`q wbaviYi Dk chvR wewbgq nvi Dnv evsjv`kx UvKvq
icvi KwiZ nBe; Ges
(L) hw` GBic Kvb weavb chvR bv nq, Ges Ab Kvb , h Kvb cwigvY e`wkK
gy`v evsjv`kx UvKv Ges e`wkK gy`vi ga chvR evsjv`k evsKi gaeZx wewbgq
nvii wfwZ h ZvwiL D e`wkK gy`v Avgj Avbqb Kiv nBe GB AvBbi Dk
c~iY K mB ZvwiL Dnv evsjv`kx UvKvq icvi KwiZ nBe|
185. Ki Qvoc Ges g~j mshvRb Ki mvbbvc|Ki Qvoc

(1) Kvb Ki`vZv Kwgkbvii wbKU nBZ Ki Qvoc jvfi Rb Abyiva KwiZ cvwieb|
(2) Kwgkbvi Kvb Ki`vZvK Ki Qvoc mieivn c`vb KwiZ cvwieb, hw` wZwb GB gg
m nb h(K) Ki`vZvi wbKU Kvb Ki cvIbv ev eKqv bvB; A_ev
(L) Ki`vZv KZK Ki cwikvai hveZxq eev MnY Kivi dj Kwgkbvi wekvm Kib h,
Ki`vZvi wbKU cvIbv Ki ev eKqv cwikva Kiv nBe |
(3) h Ki`vZvi wbKU Ki cvIbv Ges eKqv iwnqvQ, mB Kwgkbvi KZK BmyKZ
ea Ki Qvoc c`kb ewZiK AvBbvbyMfve gZvcv Kvb ew ev KZc hvnvZ
Ki`vZvi AbyK~j Kvb cKvi jvBm, wbebc, wfmv ev Ab Kvb gZv c`vbKvix `wjjc
Bmy KwiZ bv cvib mBRb D ew ev KZcK Kwgkbvi Abyiva KwiZ cvwieb|
g~j mshvRb Ki mvbbvc
(4) Kvb Ki`vZv mswk A_ ermii Rb Kwgkbvi Gi wbKU nBZ mivmwi, ev chvR
, AbjvBb g~j mshvRb Ki mvbbvci Rb Ave`b KwiZ cvwieb|
197
(5) c~eeZx A_ ermii mKj `vwLjc ckKvix ew g~j mshvRb Ki mvbbvc jvfi
AwaKvix nBeb, Ze kZ _vK h, D ew AenjvekZ ev cZviYvg~jK fve wUc~Y
`vwLjc ck Kib bvB|
wdm I Ki Qvoc Ges g~j mshvRb Ki mvbbvc
(6) evW, wewa viv Ki Qvoc Ges g~j mshvRb Ki mvbbvc c`vbi cwZ, kZ I
DchvwMZv wbaviY KwiZ cvwie|
186. iKWci Abyev`|GB AvBb DwjwLZ ewn, iKWc A_ev KwDUvi aviYKZ Kvb Z_ hw` evsjv A_ev
BsiRx fvlvi cwieZ Ab Kvb fvlvq msiwZ _vK, Zvnv nBj Kwgkbvi wjwLZ bvwUki
gvag D ewn, iKWc A_ev KwDUvi aviYKZ Z_ msiYKvix ewK Zvnvi wbR
LiP Kwgkbvi KZK Abygvw`Z Abyev`Ki gvag evsjv ev BsiRx fvlvq Abyev` Kwiqv
mieivn Kivi Rb Kwgkbvi mswk ewK eva KwiZ cvwieb|
187. cyivi|Ki duvwK, AvBb jsNb BZvw` DNvUbi Rb cyivi c`vb(1) GB AvBb ev AvcvZZ ejer Ab Kvb AvBb wfbZi hvnv wKQzB _vKzK bv Kb, evW wewa
viv wbavwiZ , cwZZ Ges mxgv mvc, wbgewYZ ewMYK cyivi c`vb KwiZ
cvwie (K) Ggb Kvbv ew whwb GB AvBb ev AvcvZZ ejer Ab Kvbv AvBbi Kvb weavb
jsNbi welq ev Zàxb c`q Ki ev ivR^ duvwK Ìqv ev duvwKi cPvi welq g~j
mshvRb Ki KgKZvK Z_ mieivn Kib; ev
(L) Ggb Kvbv g~j mshvRb Ki KgKZv whwb GB AvBb ev AvcvZZ ejer Ab Kvbv
AvBbi Aaxb c`q Ki ev ivR^ duvwK ev duvwK Ìqvi Pv ev D AvBbi Kvbv weavbi
jsNb wPwZ ev DNvUb Kib, Ges hw` Dic Z_ mieivn ev wPwZKiY ev DNvUbi
dj wbgic cwiwwZi De nBqv _vK (A) h cY ev Ab wKQzi evcvi D Ki ev ivR^ duvwK Ìqv nBqvQ ev duvwK
Ìqvi Pv Kiv nBqvQ ev AvBbi weavb jsNb Kiv nBqvQ, mB cY AvUK Ges
evRqv nq; ev
198
(Av) GB AvBb ev AvcvZZ ejer Ab Kvbv AvBbi Aaxb g~j mshvRb Ki,
m~iK ev mswk- Ki Av`vq nq, ev gZ, `vqx ewi Dci AvivwcZ
Rwigvbv Av`vq nq|
Av`vqi jgvv AwZgi Rb Avw_K cYv`bv
(2) Kvbv A_ ermi miKvi KZK wbavwiZ jgvvi Zzjbvq ekx ivR^ AvnwiZ nBj evW
D ekx cwigvY Av`vqKZ ivR^ nBZ, wewa viv wbavwiZ mxgv Ges cwZZ GKwU Ask,
evWi KgKZv Ges evWi Aaxb g~j mshvRb Ki Kvhvjqmg~n wbqvwRZ KgKZv I
KgPvixì ga cYv`bv wnmve c`vb KwiZ cvwie|
188. wewa|wewa cYqbi gZv

(1) evW wewa cYqb KwiZ cvwie(K) GB AvBb evevqbi cqvRb Ges AvBbvbyM hKvb welqi Rb evW wewa
cYqb KwiZ cvwie ;
(L) GB AvBbi Dk KvhKix Kiv A_ev AwaKZi myzic cwiPvjbvi Rb hKvb
welq hBic cqvRb mBic cwZ Ges wewaweavb cYqb KwiZ cvwie ; ev
(M) Ki duvwK iva K hBic cqvRb mBic cwZ Ges wewa weavb cYqb KwiZ
cvwie|
(2) evW Dcaviv (1) G weaZ welqei ga mxgve bv _vwKqv wbgewYZ welqi Rb h Kvb
eev ev wewaweavb cYqb KwiZ cvwie (K) GB AvBb ejer nIqvi dj vwKvjxb ev ndvRZg~jK weavbvejx A_ev g~j
mshvRb Ki nvi h Kvb cwieZb A_ev GB AvBbi Aaxb Ki wfw cwieZb msv h
Kvb welq ;
(L) GB AvBb KvhKix I evevqbi Rb cqvRbxq Kvb weavbvejxi Afve ev AchvZv
nBZ D~Z cwiwwZ gvKvwejvi Rb evW cqvRbxq h Kvb wewa cYqb KwiZ cvwie ;
(M) GB AvBbi weavbvejx AhwKfve Kvb wekl aiYi jb`bi GKevii
ekx g~j mshvRb Kii cqvM Kwie bv (hw` bv GKevii Kg, GBic mywbw`fve
AwfcZ _vK) Zvnv wbwZKiYv_ cqvRbxq weavb ;
199
(N) GB AvBbi Aaxb wbqvMcv hKvb g~j mshvRb Ki KgKZv ev Ab h Kvb

eweMi wbqvM Ges GB AvBbi Aaxb wbqvMcv ev wbqvwRZ ew A_ev eweMi
`vwqZvejx I Kvhvw` wbw`KiY;
(O) `vwLjci aiY Kgb nBe, `vwLjc Kx Kx welq DjL _vwKe, Ges K, KLb ev
Kvb gqvì ga `vwLjc Zix Kwie;
(P) GB AvBb DwjwLZ ev GB AvBb KvhKixKiY cqvRbxq Ki wbaviYi dig, bvwUk,
Ki Pvjvbc, WweU bvU, wWU bvU, mgw^Z Ki Pvjvbc Ges Drm Ki KZb mb`c,
g~j mshvRb Ki mvbbvc Ges Acivci `wjjvw` msv ;
(Q) GB AvBb eeZ welqvwì iKWc msiYi Ki`vZvi `vwqZ wbaviY ;
(R) diZi Ave`bc Ges A_ cwikvai welq AbymiYxq cwZ;
(S) wbixv Kvhg cwiPvjbv msv cwZ Ges g~j mshvRb Ki KgKZv KZK
cwiPvwjZ Abvb Abymvb ;
(T) weK weiva wbwi wbqgvejx;
(U) wbewZKiY Ges wbeb evwZjKiY;
(V) eKqv Av`vq ;
(W) Aciva Avcvl idv;
(X) h Kvb wewa nBZ D~Z hKvb welqi Dci Kvb wjwLZ Av`k BmyKiY g~j
mshvRb Ki KwgkbviK gZv c`vb;
(Y) Z_ msMn Ges aviYi cwqv;
(Z) m~iK i (A) cY `vgRvZKiY, AcmviY Ges Dnv cwienbi cwZmg~n;
(Av) Kvb wekl cY Kej wbavwiZ gvoK, _wjqv ev Kvl mieivnKiY Ges h
gvoK. _wjqv ev Kvl Dnv mieivn Kiv nq ZvnvZ Dnvi LyPiv g~j gy`Y,
DrKxYKiY ev eybb evaZvg~jKKiY ;
(B) hB Kvb cY mK GB AvBb ev Kvb wewa jsNb Kiv nBqvQ mB
D cYi evRqvKiY ;
(C) bgybv msMn Ges bgybvi cixv ;
200
wewa cYqb mxgveZv

(3) Kvb wewa hvnvi wbgic djvdj iwnqvQ(K) Kvb mieivn ev Avg`vwbK Ki nBZ AevnwZ c`vb Kiv, k~b Ki nvi Ki Avivc
Kiv ev GB AvBbi Aaxb chvR Ki nvi Acv wbgZi ev DPZi nvi; ev
(L) GB AvBbi AvIZvq AvivwcZ Ki cwikva nBZ Kvb ew ev eweMK AevnwZ
c`vb,
Kejgv aviv 22 Abymvi KwiZ nBe Ges msm` KZK cieZx A_ AvBb cvk Kivi ci Dnv
^qswqfve Zvgvw` nBqv hvBe|
(4) wZxq Zdwmjfy Ki AevnwZi myweavcv mieivn ev Avg`vwb mywbw`KiYi Dk
cYxZ Kvb wewai Dcaviv (3) chvR nBe bv, Ze cZK A_ ermi mgvwi ci evW,
gx h AvKvi Ges cwZZ wb`k Kwie mBic Kvb A_ ermi Dcaviv (3) Gi Aaxb
cYxZ wewamg~ni welq gxi wbKU GKwU cwZe`b `vwLj Kwie|
dig I `wjjc wbaviYi Rb wewa
(5) cqvRbxq `wjjvw` mnKvi `vwLjc ck Kwievi mywbw` wb`kbv Ges `vwLjci
Abygvw`Z dig evW KZK MRU wewi gvag cZ Kiv hvBe|
Av`k, wb`k BZvw` Rvwi Kwievi gZv
(6) GB AvBb ev wewagvjvi Dk c~iYK Ges Dnvi myz evevqb I cwiPvjbv wbwZKiY
evW vqx Av`k, cvewjK bvwUk A_ev Ab h Kvb cKvi Av`k Rvwi KwiZ cvwie|
wekl wki Rb wekl weavb Kivi gZv
(7) evW gmygx BUi fvUv, RvnvR fvvi Kvhg, cvKwZK Mvm mieivnKvix Ges Zj I
Mvm mieivnKvix nBZ Ki Av`vqi Dk wekl cwZ ceZb KwiZ cvwie|
189. emiKvix cwZvbi gvag Kg mv`b|evW Av`k viv wbgewYZ welqi ga Af

y , Ze Dnvi ga mxwgZ bn Ggb h Kvb Kvh
emiKvix cwZvbi gvag mb KwiZ cvwie(K) `vwLjc DwjwLZ cv_wgK Z_mn Ab h Kvb cKvi Z_ Afwy Ges cwqvKiY;
(L) wbewZ Ges ZvwjKvfy ewmn Ab h mKj ewi wbKU eemv mbvKiY msLv
(BIN) c`vb Kiv nBqvQ Zvnvì ZvwjKv cZKiY I iYveY; Ges
201
(M) `dv (K) Ges (L) G weaZ welq evW h iKg Av`k c`vb Ki mB iKg cwZe`b
cZKiY I `vwLj KiY|
190. Ki diZ c`vb Ges cyivi c`vbi wbwg Znwej cwZvKiY|mshy Znweji Dci `vqmg~n
(1) GB AvBbi Dkc~iYK, wbgewYZ Znwej msiwZ A_ MYcRvZx evsjv`ki
msweavbi 88(P) AbyQì weavbvejx Abymvi mshy Znweji Dci `vqhy nBe, h_v (K) Ki diZ c`vb Znwej ; Ges
(L) cyivi I Avw_K cYv`bv Znwej |
(2) A_ wefvM evWi wbR^ LvZi Aaxb wbgewYZ wnmvemg~n cwZv Kwie, h_v(K) Ki diZ c`vb Znwej hLvb Ki diZ c`vbhvM A_ msiwZ nBe Ges mnKvix
Kwgkbvi c`ghv`vi wbg bnb Ggb gZvcv g~j mshvRb Ki KgKZv D Znwej nBZ
GB AvBbi Aaxb c`q Ki diZ c`vb Kwieb; Ges
(L) cyivi I Avw_K cYv`bv Znwej hLvb cyivi Ges Avw_K cYv`bv c`vbhvM
A_ msiwZ nBe Ges D Znwej nBZ evW aviv 187 Gi Aaxb c`q cyivi I Avw_K
cYv`bv c`vb Kwie|
Znweji ghv`v
(3) Dc-aviv (2) G ewYZ wnmvemg~n mswk A_ ermi Gcvwcqkb AvBb
(Appropriation Act) Gi Aaxb evW Ges g~j mshvRb Ki ìK c` evrmwiK gyix
nBZ c_K Ges ^Z nBZ nBe|
diZ Znweji wiRvf NvUwZ ev D
(4) Ki diZ c`vb Znwej NvUwZ nBj mshy Znweji wecixZ GKwU `vq mwi gvag
Dnv cwikva KwiZ nBe Ges diZ c`vbhvM A_i Rb Znweji wnmve MYbvq eeZ
kZKiv nvi ew Kwiqv Dnv mb KwiZ nBe|
202
(5) Ki diZ c`vb Znweji Rb eivKZ A_i cwigvY AbywgZ Ki diZ `vex wgUvBevi
Rb cqvRbxq cwigvY Acv ekx nBj, wiRvfi cwigvY cqvRbxq i bvwgqv bv Avmv
ch Avi Kvb A_ gvU `wbK Ki ivR^ nBZ c_K Kwiqv ivLv hvBebv|
cyivii wiRvf NvUwZ ev D

(6) Kvb A_ ermii kl cyivi I Avw_K cYv`bv Znwej Kvb A_ Aewk _vwKj Dnv
mshy Znwej vbvwiZ nBe, hw` bv D A_ ermi mgvwi ci Ab~b 3 (wZb) gvmi Kg
mgqi ga D A_ ermi GB AvBbi AvIZvq Ki Av`vqi welq cyivi wnmve Dnv
cwikvwaZ nq|
msv
(7) GB avivi Dkc~iYK wbgewYZ msvmg~n chvR nBe (K) Ki diZ c`vb Znwej ewjZ Kvb A_ ermii mve mKj diZ `vex
wgUvBevi j, evW KZK wbavwiZ GB AvBbi Aaxb Av`vqKZ megvU Ki ivRî
wbavwiZ kZvsk nvi wnmveKZ A_K eySvBe ; Ges
(L) cyivi I Avw_K cYv`bv Znwej ewjZ GB AvBbi Aaxb Av`vqKZ
megvU Ki ivRî k~b `kwgK GK kZvsk (GK kZvski GK`kgvsk) cwigvY
A_K eySvBe|
Aavq-21
vwKvj
191. iwnZKiY|(1) GB AvBb ceZbi m m g~j mshvRb Ki AvBb, 1991 (1991 mbi 22 bs AvBb)
iwnZ nBe|
(2) wfbic Kvb wKQz DjL bv _vwKj, wbgewYZ welq g~j mshvRb Ki AvBb, 1991Gi weavbvejx GB AvBb ceZbi wèm A_ev Dnvi ci chvR nBe(K) ceZb wèmi c~e c` Kvb mieivn;
(L) ceZb wèmi c~e evsjv`ki Afi fvMi wbwg AvbqbKZ Kvb Avg`vwb;
(M) evsjv`ki Afi fvMi wbwg AvbxZ bq GBic Avg`vwbi , GB AvBb
ceZb wèmi c~e AvbqbKZ Kvb Avg`vwb|
203
192. vwKvj|wbqvMi avivevwnKZv

(1) g~j mshvRb Ki AvBb, 1991- Gi Aaxb mvw`Z Ges GB AvBb ceZbi wèm
we`gvb mKj wbqvM GB AvBb ceZbi m m GB AvBbi Aaxb wbqvMKZ ewjqv MY
nBe Ges iwnZKZ AvBbi Aaxb MnxZ MvcbxqZvi kc_ GB AvBbi Aaxb MnxZ nBqvQ
ewjqv MY nBe|
ìi avivevwnKZv
(2) g~j mshvRb Ki AvBb, 1991- Gi Dk c~iYK cwZwZ g~j mshvRb Ki ì GB
AvBb ceZb wèm GB AvBbi Dk c~iYK g~j mshvRb Ki ì ewjqv MY nBe|
dig BZvwì avivevwnK eenvi
(3) evW KZK wfbic wb`wkZ bv nIqv ch, g~j mshvRb Ki AvBb, 1991- Gi Aaxb
eeZ mKj dig I `wjjc GB AvBbi Dk c~iYK eeZ nBe Ges g~j mshvRb
Ki AvBb, 1991- Gi dig Ges `wjjc DwjwLZ h_vh_ weavbvejx Ges k mgwi
idvi GB AvBb eeZ Abyic weavbvejx Ges k mgwi idvi wnmve MY nBe|
wbeb Ges ZvwjKvfywi avivevwnKZv
(4) GB AvBb ceZbi m m ceZb wèmi c~e ZvwiL ch g~j mshvRb Ki AvBb,
1991- Gi Aaxb g~j mshvRb Kii Rb wbewZ ev UvbIfvi Kii Rb ZvwjKvfy cZK
ew GB AvBbi Aaxb h_vh_ic wbewZ I ZvwjKvfy ew ewjqv weewPZ nBe Ges GB
AvBbi Aaxb D ewi wbeb ev ZvwjKvfywi avivevwnKZv Pjgvb _vwKe hZY ch bv
GB AvBbi Aaxb Dnv cwiewZZ ev evwZj Kiv nq |
c_K kvLv wbebi avivevwnKZv evwZjKiY
(5) hB Kvb wbewZ ew g~j mshvRb Ki AvBb, 1991- Gi Aaxb wewfb kvLvi
welq c_Kfve wbewZ nBqvQ mB D ew Dcaviv (4) Gi weavb Abyhvqx GB
AvBbi Aaxb wbewZ _vwKe, Ze 204
(K) D ewK Dic wbewZ nBqv _vwKZ nBj GB AvBb ceZbi m m aviv 11
Gi Dcaviv (2) Ges (5) Gi weavb cwicvjb KwiZ nBe; ev
(L) aviv 11 Gi Dcaviv (4) Gi Aaxb hw` D ewi Dic wbewZ nIqvi
cqvRbxqZv bv _vK, Zvnv nBj wZwb GB AvBb ceZbi m m GKK wbeb jvfi
Rb Kwgkbvii wbKU Ave`b KwiZ cvwie|
(6) h ewi kvLvmg~n Dcaviv (4) Gi weavb Abyhvqx c_Kfve wbewZ AvQ mB ew (K) Dcaviv (5) Gi `dv (L) Gi Aaxb GKK wbebi Rb Ave`b Kwij D eweMi
welq t Kwgkbvi Aavq 2 Gi weavbvejx Abymvi mKj Ave`bc cwqvKiY Kwie; Ges
(L) Dic GKK wbebi Rb Ave`b Ki bvB Ggb eweMi welq t Kwgkbvi aviv 11
Gi Dcaviv (2) Ges (5) Gi weavb Abyhvqx KiYxq I GKK wbebi Rb Ave`b Kivi
AwaKvi mK (hw` chvR nq) D ewK AewnZ Kwieb|
c~eeZx AvBbi Aaxb DyZ DcKiY Ki
(7) g~j mshvRb Ki AvBb, 1991- Gi (c~ei AvBb) Aaxb Kvb Avg`vwb ev ARbi
Kvb ew g~j mshvRb Ki cwikva Kwij wZwb GB AvBb ceZb wèmi ci mgv Ki
gqv` D g~j mshvRb Kii mgy`q ev Ask wekli Rb nvmKvix mg^q jvfi AwaKvix
nBeb, hw` c~eeZx AvBb ejer _vwKZ Ze c~eeZx AvBbi Aaxb hB cwigvY nvmKvix mg^q
jvfi AwaKvix nBZb GB AvBbi AaxbI mB cwigvY
nvmKvix mg^q jvf KwiZ
cvwieb|
(8) GB AvBb ceZbi ci mgv c_g 3wU Ki gqvì h Kvb GK Ki gqv` nvmKvix
mg^q mvab Kiv hvBe |
(9) Kvb ew `vexKZ A_i cwigvY, h Ki gqv` `vex Dvcb Kiv nBqvQ mB Ki gqv`
Ges evW hBic wbaviY Ki mBic Abvb Z_ DjLc~eK D ew Kwgkbvii wbKU
bvwUk c`vb Kwie Ges Kwgkbvi `vexKZ mgy`q cwigvY ev Dnvi Ask wekl bvgyi KwiZ
cvwieb hw` wZwb GB gg m nb h D ewi Kvb Avg`vwb ev ARbi g~j
mshvRb Ki D~Z nq bvB Ges c~eeZx AvBbi Aaxb wZwb Kvb iqvZ MnYi AwaKvix nb
bvB|
193. vwKvj wnmve msv weavbvejx|205
(1) aviv 31 Gi weavbvejx mI KihvM mieivni Dci AvivwcZ g~j mshvRb Ki GB

AvBb ceZbi wèm c`q nBe, hw`(K) Kvb mieivn ceZb wèmi ci Kiv nBqv _vK A_ev ci Kiv nBe ; Ges
(L) Kvb mieivni Rb ceZb wèmi c~eB Ki Pvjvbc Bmy Kiv nBj A_ev D
mieivni Rb A_ cwikva Kiv nBj A_ev Dfq Kvhg mb Kiv nBj,
Kvb g~j mshvRb Ki c`q nBe bv, hw` Kwgkbvi GB gg m nb h, g~j mshvRb Ki
AvBb, 1991- Gi Aaxb D ew mieivni Dci g~j mshvRb Ki cwikva KwiqvQ, Ges
D g~j mshvRb Ki D AvBbi Aaxb Kwgkbvii wbKU ckKZ `vwLjc c`kb Kiv
nBqvQ|
(2) Dcaviv (1) Gi AvIZvq mvw`Z Kvb mieivn AvbywgK A_ev chve nBj, cZK
Aski Dci c_Kfve g~j mshvRb Ki chvR nBe Ges mvw`Z Kvhg c_K mieivn
wnmve MY nBe|
194. g~j mshvRb Ki AvBb ceZbi ci Ave Pzw|GB AvBb ceZbi ci Kvb Pzw mvw`Z nBj Ges mB PzwZ g~j mshvRb Ki ev m~iK
i weavb Afy bv _vwKj, mB (K) mieivni Rb Pzw g~ji ga c`q g~j mshvRb Ki I m~iK (hw` _vK)
Afy AvQ ewjqv MY nBe, Ges
(L) D Pzwi Aaxb c` mieivni Dci mieivnKvix g~j mshvRb Ki Ges AvivwcZ
hKvb m~iK c`vb KwiZ eva _vwKeb, mieivnKvix D mieivni Rb Pzw g~j
wbaviYKvj D Kimg~n cwikvai `vqfvi MnY Kib ev bv Kib |
206
c_g Zdwmj
(aviv 9 è)
UvbIfvi wbwekl wbewZ nIqv cqvRb Ggb eweM
(1) wbeb mxgv AwZg KiK ev bv KiK Dnv wbwekl wbgewYZ cYcZKvix ev mev
c`vbKvixi wbewZ nIqv cqvRb nBe hw` Zvnviv wbgewYZ mviYxi wZxq Kjvg ZvwjKvfy
cKwZi Avw_K Kvhg ^vaxbfve cwiPvjbv Kib|
`dv
(1)
Avw_K Kvhg ev mieivni cKwZ

(2)
ckvMZ mev
1
2
3
4
AwWUKvix Ges GKvDUU ev GBic mev c`vbKvix dvg

AvBb Dc`v I AvBbRxex ev GBic mev`vbKvix mKj dvg
cKkjx Ges cKkj welqK mev c`vbKvix mKj dvg
cwigvY RwicKvix A_ev GBic mev c`vbKvix mKj dvg
mw Ges wewbgvY
5
6
7
8
9
10
11
12
BU cZKviK Ges BU fvUv cwiPvjbvKvix

mcw Dbqb h_ D`vM mn `vjvb Ges Abvb fywg DbqbKvix
wbgvY dvg
BRviv`vit cavb wjR `vZv I miKvix mwi Dc-wjR `vZv
f~wg DbqbKvix
evwYwRK vb Ges vcbvw` Gi jxR c`vb
Kvgj BvZ è cZKviK
wcwfwm cvBc cZKviK
Avw_K mev mieivnKvix

13
14
evsK Ges evsK bn GBic Avw_K mev mieivnKvix

wWU KvW mieivnKvix cwZvb
Abvb
15
Pv wbjvgKvix Ges `vjvj
207
wZxq Zdwmj
(aviv 21 è)
g~j mshvRb Ki nBZ AevnwZcv mieivn Ges Avg`vwbmg~n
c_g L
(1) GB AvBbi Dk wbgewYZ mieivn I Avg`vwbmg~n Ki AevnwZcv t
`dv bs
eYbv
gwjK Pvwn`vmg~n
1
wewa viv wbavwiZ gvbyli fvMi wbwg gwjK Lvì Kvb mieivn ev Avg`vwb
2
wewa viv wbavwiZ Kvb Jlai mieivn ev Avg`vwb|
3
Uw,evm, wgwbevm ev dixi gvag evsjv`k mKj hvx cwienbi Kvb mieivn, Ze
wbgewYZ 2wU eZxZ(K) kxZvZc wbqwZ hvbevnb c` cwienb ; ev
(L) fvovKZ cwigYi Kvb mieivn hvnv mvaviYZ chUK ev evsjv`k Abvb
gYKvixìK c` nq|
4
mgvRKjvYg~jK Kvhg welqK wbgewYZ mevmg~ni Kvb mieivn hvnv Kvb miKvix
msv ev Abygvw`Z AjvfRbK cwZvb KZK c`vb Kiv nq ;
(1) MY^v Ges wPwKrmv mev ;
(2) wkv Ges cwkY;
(3) wk cvjb Kvhg Ges eq, Ag, `wi` ev hvnvì vqx hZ AvekK Ggb Ag
jvKì Rb AvevwmK hZi mev|
Kwl, D`vb, Ges grm Pvl

5
6
7
AcwqvRvZ KwlR, D`vb welqK ev grmRvZ cYi mieivn hw` mieivnKvix D cY

mg~ni Drcv`bKvix nb|
evW KZK wbavwiZ Kwl, D`vb ev grm Pvli DcKiY wnmve eeZ cY ev
mevi mieivn|
Kwl, D`vb ev grm Pvli Rb eeZ f~wgi mieivn
vei mw
8
9
10
11
Lvwj (vaccant) Rwg weq

emevmi wbwg eeZ nBe GBgg AvevwmK febi `Lj Ges emevmi AwaKvi
msv Kvb jxR, jvBm, fvov Ges Ab wea mieivn|
Kvb vei mw AvevwmK feb msv nBj b~Zb AvevwmK febi c_g weq eZxZ
Dnvi weq|
Kvb dvU ev GcvUgU gvwjK mwgwZ ev Kvb mgevq mwgwZ KZK D mwgwZi Kvb
m`mK Kvb cY ev mevi mieivn, hw`208
(K) D gvwjKvbvaxb dvU, BDwbU ev GcvUgU A_ev m`m cì djkwZZ cv

mw emevmi wbwg Kvb AvevwmK feb nq;
(L) cY I mev mg~n m`mì LiP mgM febi Rb qi ci m`mì wbKU
mieivn Kiv nq (on supplied to the members at cost)|
wekl cwiwwZ
12
Kvb wbewZ ew KZK aygv AevnwZ cv mieivni eeZ cYi mieivn ev

cYwU GKwU hvxenbKvix hvb hB D wbewZ ew Drcv`b Ki c`vb Kib wK
aviv 64 Gi Aaxb iqvZ MnYi AwaKvix bb, mBic cYi mieivn|
AjvfRbK cwZvb mg~ni AevwYwRK Kvhg

13
Kvb Abygvw`Z AjvfRbK msv KZK c` mieivn hw`(K) mieivnwU wewa viv wbavwiZ cKvii nq;
(L) mieivnwU wewa viv wbavwiZ agxq, `vZe ev Ab Kvb AjvfRbK Kvhg mswk-
nq|
msKwZ
14
mieivnwU(K) AjvfRbK wfwZ wewa viv wbavwiZ mvswZK mev mieivn;

(L) msev`ci mieivn|
gaZv
15
Avw_K mevmg~ni Kvb mieivn, Ze D mevi Rb h cwigvY wbw` wd PvRhy Kiv

nq mB cwigvY eZxZ|
UxKvt my`, Avmj, wWwfW ev RvgvbZ, Rxeb exgv Pzw ev Aemi fvZv Znwej msv Kvb cwigvY
A_i cwikva ev Av`vq Kvb wbw` wd bq| my` c`vb Kiv nq GBic Kvb Rgv-wnmve mswk- wnmve
cwiPvjbv wd (account keeping fee), wbw` wd Gi GKwU D`vniY|
(2) `dv-3 Gi Dk c~iYK (K) evm A_ PvjK mn 40 Rbi AwaK Avmb aviYgZv mb hvx cwienb eeZ
hvb; Ges
(L) wgwbevm A_ PvjK mn Ab~b 15 wK AbwaK 40 Rbi Avmb aviYgZv mb hvx
cwienb eeZ hvb|
209
wZxq Ask
(1) GB AvBbi Dk wbgewYZ Avg`vwbmg~n Ki AenwZcvt
`dv bs
eYbv
1
evsjv`k mieivni Ki AevnwZcv ev bnvi wewk Kvb cYi Avg`vwb|
2
weqi Dk bq eis wbktZ `vbi wbwg Kvb cYi Avg`vwb, hgbt
(K) Kvb Abygvw`Z AjvfRbK msv eivei; ev
(L) ivi eivei, hw` Kvgm Kwgkbvii wbKU cYwj g~j mshvRb Ki nBZ
AevnwZcv gg evW KZK RvwiKZ wjwLZ cvcb _vK|
3
Kvb cYi Avg`vwb (container Avg`vwbmn), hvnv ivwb Kiv nBqvwQj Ges Kvbic
cZKiY A_ev AwfhvRb cwqv Ges Kvb vqx gvwjKvbv cwieZb eZxZ cieZxZ
Kvb ew KZK evsjv`k diZ Avbv nBqvQ; wK hB mgq cYwU ivwb Kiv
nBqvwQj D mgq, hw`(K) Dnv k~bnvi wewk mieivni Aaxb nq; ev
(L) Dnv GB AvBb cewZZ nIqvi c~e mieivn Kiv nq|
4
hvbviKiY (trans-shipment) ev Ab Kvb `k ciYi Dk evsjv`k AvbxZ ev
cwiZ Kvb cYi Avg`vbx|
5
evW KZK Abygvw`Z evsjv`ki A_bwZK Dbqb mnvqZvi j Kvb e`wkK
miKvi ev AvRv wZK cwZvb KZK webv PvR cv cYi Avg`vwb|
6
evW KZK Abygvw`Z evsjv`k webvg~j weZiYi wbwg Aby`vbi cvlvK Avg`vwb|
7
miKvi KZK Abygvw`Z ZvrwYK Ges `~MZì vYi Rb cYi Avg`vwb|
8
evsjv`k miKvi Ges Abvb miKvi ev AvRvwZK GRwi ga mvw`Z Pzwi Aaxb
AevnwZcv Kvb cYi Avg`vwb|
210
ZZxq Zdwmj
(aviv 83 è)
m~iK mvc cY Ges mevmg~n
(1) GB Zdwmji c_g Aski mviYxi wZxq Ges ZZxq Kjvg weaZ m~iK AvivchvM
cYi (K) hw` m~iK i nvi mviYxi PZz_ Kjvg weaZ _vK : D nvi chvR nBe ;
(L) hw` m~iK i wbw` cwigvY mviYxi PZz_ Kjvg weaZ _vK : D cwigvY
chvR nBe|
(2) GB Zdwmj wZxq Aski mviYxi wZxq Kjvg weaZ m~iK AvivchvM cYi
(K) hw` m~iK i nvi mviYxi PZz_ Kjvg weaZ _vK : D nvi chvR nBe ;
(L) hw` m~iK i wbw` cwigvY mviYxi PZz_ Kjvg weaZ _vK : D cwigvY
chvR nBe |
(3) GB Zdwmj weaZ cYi weeiY Ges GBP, Gm, KvW The Customs Act, 1969, (IV
of 1969) Gi Aaxb evsjv`k Kvgm Uvwid (Bangladesh Customs Tariff) G weaZ
weeiY I KvWi Abyic|
c_g Ask
m~iK AvivchvM cYmg~n
nwWs bî
GBP. Gm. KvW
cYi eYbv
m~iK i
nvi (%)
(1)
(2)
(3)
(4)
08.02
0802.90.11
20
0802.90.19
ZvRv ev Kbv mycvwi, Lvmv Qvovbv nDK

ev bv nDK
0805.10.10
ZvRv ev Kbv Kgjvjey
20
ZvRv ev Kbv Avyi
20
ZvRv Avcj, bvkcvwZ I KzBm
20
GjvP
20
08.05
0805.10.90
0805.40.10
0805.40.90
08.08
mKj GBPGm KvW
09.08
0908.30.10
0908.30.90
211
nwWs bî
GBP. Gm. KvW
cYi eYbv
m~iK i
nvi (%)
(1)
(2)
(3)
(4)
09.09
0909.30.10
wRiv
20
0909.30.90
21.06
2106.90.10
myMw èi wgkY eZxZ Kvgj cvbxq

c Z eeZ mvgMx, AvqZbwfwK
GvjKvnj gZv 0.5% Gi Da
350
22.02
2202.10.00
Kvgj cvbxq
100
2202.90.00
bb-GvjKvnwjK weqvi
100
22.03
2203.00.00
g nBZ cZ
weqvi
250
22.04
mKj GBPGm KvW
ZvRv Avyii g`, dwUdvBW g`mn;

(20.09 nwWsfy grape must eZxZ)
350
22.05
mKj GBPGm KvW
fvigy_ Ges ZvRv Avyii Zwi g`,

myevwmZ
350
22.06
2206.00.00
Abvb MuvRvbv cvbxq (D`vniYîc

wmWvi, cix)
350
22.08
mKj GBPGm KvW
Undenatured ethyl alcohol of an

alcoholic strengh by volume of
less than 80% volume, spirits,
liquors and other spirituous
beverages
350
24.01
mKj GBPGm KvW
Unmanufactured Tobacco,
Tobacco refuse
60
24.02
2402.10.00
ZvgvKi Zwi wmMvi, PziU I

wmMvwijv
100
2402.20.00
ZvgvKi Zwi wmMviU
350
2402.90.00
nvZ ev AhvwK cwZZ Zwi wewo Ges

Abvb
100
Abvb cZ
KZ ZvgvK Ges mgRvZxq
c`v_; ZvgvKi homogenised ev
reconstituted wbRvm ev myMw
100
24.03
mKj GBPGm KvW
25.15
2515.11.00
gvej Ges UfviwUb (AvcvZt AvcwK

cyiZ 2.5% ev Zvi ewk), zW ev
yjfve KwZZ
20
2515.12.00
Merely cut, by sawing or

otherwise, into blocks or slabs of
a rectangular (including square)
20
212
nwWs bî
GBP. Gm. KvW
cYi eYbv
m~iK i
nvi (%)
(1)
(2)
(3)
(4)
shape
2515.20.00
Ecsussine and other calcareous

monumental or building stone;
alabaster
20
2516.11.00
MvbvBU (yjfve KwZZ)
20
2516.12.00
MvbvBU : KivZ viv ev Ab cKvi eK

A_ev PZzf~R
ev eMvKvi ve wnme
KwZZ
2523.21.00
cvUjv wmgU : mv`v, Kwgfve ixb

Kiv nDK ev bv nDK
20
2523.29.00
Abvb cvUjv wmgU
20
33.03
3303.00.00
myMw I cmvabx cvwb
20
33.04
mKj GBPGm KvW
m`h A_ev cmvab mvgMx Ges ZK

cwiPhvi cmvab mvgMx (Jla eeZ
c`v_ eZxZ), mvbwb ev mvb Uvb
mvgMx; nvZ, bL ev cvqi cmvab
mvgMxmn
20
33.05
mKj GBPGm KvW
Kk cwiPhvq eeZ mvgMx
60
33.07
mKj GBPGm KvW
kfi AvM, kfi ci ev kfi mgq

eenvh mvgMx; kixii `yM `~ixKiY
eeZ mvgMx, wWcvBjUwi Ges Abvb
myMw, cmvabx I UqjU mvgMx hv Ab
Kv_vI ewYZ ev Afy bn; Ki
`yM bvkK (myMwhy nDK ev bv nDK
A_ev RxevYy-bvkK gZv _vKzK ev bv
_vKzK)
20
48.13
mKj GBPGm KvW
wmMviU ccvi, mvBR gZ KwZZ nDK ev

bv nDK A_ev eyKjU ev wUDei AvKvi
60
68.02
mKj GBPGm KvW
Granite, marble, travertine and

alabaster and other stone
60
69.04
mKj GBPGm KvW
Ceramic building bricks,

flooring blocks, support or filler
tiles and the like.
20
69.07
mKj GBPGm KvW
Abyj wmivwgK ci djK Ges Dbvbi

ci A_ev `qvji UvBjm; Abyj
wmivwgK gvRvBK wKDe Ges mgRvZxq
cY, Kvbv ei Ici vwcZ nDK ev bv
nDK
45
25.16
25.23
213
nwWs bî
GBP. Gm. KvW
cYi eYbv
m~iK i
nvi (%)
(1)
(2)
(3)
(4)
69.08
mKj GBPGm KvW
Dj wmivwgK ci djK Ges Dbvbi

ci A_ev `qvji UvBjm; PKPK
wmivwgK gvRvBK wKDe Ges mgRvZxq
cY, Kvbv ei Ici vwcZ nDK ev bv
nDK
45
84.15
mKj GBPGm KvW

(8415.10.10
gvUiPvwjZ cvLvhy Ges DZv I

Av`Zv cwieZb Gi myweav msewjZ,
Av`Zv c_Kfve wbqY Kiv hvqbv
GBic ewk m^wjZ kxZvZc
wbqYKvix h I Dnvi hvsk (g~jabx
hcvwZ eZxZ)
60
8415.90.10
hvsk (Gqvi Kwkbvi

cwZvb KZK Avg`vwbKZ)
cZ
KviK
20
8415.90.90
hvsk (Abvb Avg`vwbKviK KZK

Avg`vwbKZ)
45
mKj GBPGm KvW

(8418.61.10
iwdRviUi, wdRvi Ges mgRvZxq cY;

wnU cv; iwdRviwUs dvwbPvi
30
8507.10.00
wjW GwmW
GvKzgyjUi
20
5807.20.90
Other lead acid accumulators
20
gvUi Mvwo Ges Abvb gvUihvb, kb

IqvMbmn:
20
(1) Bwbmn AUv wiv/w_-Bjvi
20
(2) m~Y Zwi Bwbmn Pvi-vK

wewk wmGbwR PvwjZ AUv wiv/w_Bjvi
20
8415.81.10
8415.82.10
8415.83.10
8415.90.10
I
8415.90.90
eZxZ)
84.18
8418.69.10
I
8418.99.00
eZxZ)
85.07
87.03
mswk- GBPGm
KvW
evUvwi
BjKwUK
(3) m~Y Zwi gvUi Mvwo I Abvb

gvUihvb,
kb
IqvMbmn
214
nwWs bî
GBP. Gm. KvW
cYi eYbv
m~iK i
nvi (%)
(1)
(2)
(3)
(4)
(Gv^yj eZxZ):
(K) wmwjvi KvcvwmwU 1000 wmwm
ch
30
(L) wmwjvi KvcvwmwU 1001 wmwm

nBZ
1500
wmwm
ch
(gvBvevm eZxZ)
45
(M) wmwjvi KvcvwmwU 1501 wmwm

nBZ
2000
wmwm
ch
(gvBvevm eZxZ)
100
(N) wmwjvi KvcvwmwU 2001 wmwm

nBZ 2750 wmwm ch
250
(O) wmwjvi KvcvwmwU 2751 wmwm

nBZ 4000 wmwm ch
350
(P) wmwjvi KvcvwmwU 4000 wmwm

Gi Ea
500
(Q) wmwjvi KvcvwmwU 1800 wmwm

ch gvBvevm
30
(R) wmwjvi KvcvwmwU 1801 wmwm

nBZ 2000 wmwm ch gvBvevm
60
(4) wehy (wmKwW) gvUi Mvwo,

gvUihvb, kb IqvMb I
RxcMvwomn (Pvi vK wewk
wmGbwR PvwjZ AUvwiKkv/w_Bjvi
eZxZ) :
87.04
(K) gvUi Mvwo (2000 wmwm ch)

wehy (wmKwW)
30
(L) Abvb, wehy (wmKwW)
45
m~Y Zix b~bZg Pvi ìRv wewk

Wvej Kweb wcKAvc:
8704.21.13
8704.31.13
8704.21.14
8704.31.14
8704.21.15
wmwjvi KvcvwmwU 1001 wmwm nBZ

1500 wmwm ch
30

2000 wmwm ch
60

2750 wmwm ch
100
215
nwWs bî
GBP. Gm. KvW
cYi eYbv
m~iK i
nvi (%)
(1)
(2)
(3)
(4)
8704.31.15
8704.21.16

4000 wmwm ch
350
wmwjvi KvcvwmwU 4000 wmwm Gi

Ea
500
8706.00.31
`yB-vK wewk AUvwiKmv/ w_

Bjvii Bwbhy Pwmm
20
8706.00.32
Pvi-vK wewk AUvwiKmv/ w_

Bjvii Bwbhy Pwmm
20
8704.31.16
8704.21.17
8704.31.17
87.06
87.11
8711.10.11
8711.10.91
Pvi-vK
wewk
gvUimvBKj
m~Y
Zwi
45
8711.20.11
8711.20.91
8711.10.21
Pvi-vK wewk wehy gvUimvBKj
30
`yB-vK wewk gvUimvBKj (m~Y

Zix ev wehy)
250
wifjevi I wcj, Abb AvMqv,

Mvjvevi` (wUs dWvikb KZK
Avg`vwbKZ Match Weapon Ges

vUm Mvjvevi` eZxZ), Zievix,
Qviv, mwb, ekv Ges mgRvZxq cY
100
8711.10.92
8711.20.21
8711.20.92
8711.10.19
8711.10.29
8711.10.99
8711.20.19
8711.20.29
8711.20.99
93.02-93.07
mKj GBPGm KvW
216
wZxq Ask
m~iK AvivchvM mevmg~n
wkibvgv
msLv
(1)
S001
S012
mevi KvW
mev mg~n
(2)
S001.00
S001.10
S001.20
(3)
nvUj I ivivu t
nvUjt
iviuvt
Avevmb, Lv` ev cvbxq mieivnKvj hw` nvUj ev iviuvq
g` RvZxq cvbxq mieivn Kiv nq ev h Kvb aiYi dvi
kv Gi AvqvRb Kiv nq (ermi GKw`bi Rb Kiv
nBjI)|
wmg KvW mieivnKvix t
mjyjvi (Mobile/Fixed Wireless) Uwjdvbi
wmg (Subscribers Identity Module-SIM) KvW ev
wig (Removable User Identification ModuleRUIM) KvW ev Abyic Ab Kvb Microchip m^wjZ KvW
mieivn A_ev GKB Dk c~iYK DwjwLZ KvW eZxZ
cwZevi Code Division Multiple Access (CDMA)
ev Abyic Ab Kvb cwZ eenvi|
S012.20
miK nvi
(%)
(4)
10
10
600 UvKv
cwZwU wmg
217

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Vat Act 2012

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g~j mshvRb Ki AvBb, 2012

2012 mbi -------bs AvBb

msw wkivbvgv I ceZb ................................................................................ 10

Aavq 2 t wbeb Ges ZvwjKvfywKiY

Aavq 3 t g~j mshvRb Ki Avivc

Aavq 4 t Avg`vwbi Dci g~j mshvRb Ki

Aavq 5 t mieivni Dci g~j mshvRb Ki

43. weq h ....................................................................................................... 71

44. Me bxwZ .....................................................................................................

L M evsjv`ki evwni fvMi wbwg mieivn

Aavq 7 t Ki gqv` Ki wbicY Ges cwikva

L K- c`q bxU Ki wbicY Ges cwikva

57. mieivni Dci c`q g~j mshvRb Ki cwikva ................................................... 86

Aavq 8 t Ki Pvjvbc Ges Abvb `wjjvw`

77. Ki Pvjvbc ................................................................................................ 114

Aavq 12 t diZ c`vb

Aavq 15 t wbixv Ges Abymvb

117. Ki`vZvi Ki mswk- Kvhg wbixv Ges Abymvb ......................................... 146

Aavq 16 t Ki Ges miKvii cvIbv Av`vq

139. evsjv`k ZvMKvix eweMi wbKU nBZ cvIbv Ki Av`vq ...........................c165

Aavq 17 t dig, bvwUk Ges iKWc msiY

Aavq 18 t my`, Aciva Ges `

159. wej^ cwikvai KviY Ljvwc Awatk~ (Default Surcharge) Ges `

Aavq 19 t Avwcj Ges idvi

c_g Zdwmj, wZxq Zdwmj, ZZxq Zdwmj

(1) GB AvBb, g~j mshvRb Ki AvBb, 2012 bvg AwfwnZ nBe|

(B) PzwwU A_ weZiY msv nq ;

(B) evsjv`ki Afi AewZ Kvb vb ev vbmg~n nBZ evsjv`ki evwni

(L) Kvb GbwRI ;

G, R A_ aviv 18(3) G ewYZ Kii nvi (kZKiv nvi wnmve e);

(44) Pvjvb A_ A_ cwikvai `vqeZv msv GKwU `wjj ;

(A) cwievii KZv, eevcK A_ev cyil Kvb m`m ; A_ev

(W) Ab Kvb ewi t Ggb Kvb ew hvnvK Kwgkbvi GB AvBbi Dk

(78) wewa A_ GB AvBbi Aaxb cYxZ wewa ;

nvii ) g~j mshvRb Ki c`q

(118) mev mieivn A_ aviv 29(7) G ewYZ mev mieivn ;

3. evLvi bxwZgvjv|The General Clauses Act, 1897- Gi cwieZb (Modification)

dvBbv wjR Ges nvqvi cviPR

6. Avw_K Kvhg|Avw_K Kvhg Gi A_

7. bvh evRvi g~j|mieivni (Supplies) bvh evRvig~j

8. AvevwmK Ges AbvevwmK ew|Kvb ewi AvevwmK A_

(K) Dnv evsjv`k MwVZ nq; A_ev

wbeb mxgv AwZgKvix mieivnKvix

11. kvLv Ges wefvMmg~ni c_K wbeb|mvaviY bxwZ (General Rule)

^Qvq kvLv wbeb

12. wbebi Ave`b|wbebi evaevaKZv

(L) D ewi eivei g~j mshvRb Ki wbeb mb`c Rvix Kwieb|

15. wbeb evwZj|h ew GLb Avi KihvM mieivn c`vb Ki bv

wbeb mxgviLvi wbg AevbKvix ew

UvbIfvi Kii wbwg ZvwjKvfyKiY

(K) wbewZ ewi bvg Ges wVKvbv;

17. UvbIfvi Ki`vZvMYi ZvwjKvfyw |ZvwjKvfy nIqvi evaevaKZv

g~j mshvRb Kinvi

(L) evsjv`k KihvM mieivn c`vbi t mieivnKvix ;

(M) Avg`vwbKZ mevi KihvM mieivni t mieivn MnxZv|

20. k~bnvi|k~bnvi wewk mieivn

mgZv fKvix (Tie-breaker)

21. AevnwZ|AevnwZ cv mieivn

(7) hB Kvb mw Dbqbi h_ D`vM KZK febi AvswkK ev m~Y `Lj D h_

30. KihvM mieivn|evsjv`k mieivn c`vb

31. mieivni Dci hLb g~j mshvRb Ki c`q nBe|g~jbxwZ

chve A_ev AvbywgK (periodic or progressive) mieivn

mev Kvhgi weZiY

32. mieivni g~j|evsjv`k c` KihvM mieivn