149 PDF

fvU welqK ckvi
Frequently Asked Questions (FAQs) on VAT
wekl è: fvU msv welq Rbgb bvbv ck iqQ| fvU msv Kvhg mb KiZ wMq cwZwbqZ
bvbvwea cki gyLvgywL nZ nq| Gme cki Reve `qvi gZ mnR Kvb Drm bB| ZvB, mKj hb mnR
fvU msv cki Reve cZ cvib m Dk GLvb wbewYZ m~Px Abymvi welqwfwK fvU msv
ckvi ck Kiv nqQ| cvVKì ck Abymvi m~Px `L Reve LyuR ei Kivi Rb Abyiva Kiv njv|
wKQz ck GKvwaK welqi AvIZvq co| hgb: Kvb GKwU ck Uvwid g~j Ges iqvZ GB `ywU
welqi AvIZvq coZ cvi| Avevi, Kvb GKwU ck Drm KZb Ges fvU KvjKzjkb GB `ywU
welqi AvIZvq coZ cvi| m IB GKvwaK welqi m~Px `Lvi Rb Abyiva Kiv njv| Kvb GKUv
welqi ga AekB Reve cvIqv hve BbkvAvjvn| hw` Kvb ck `ywU welqi AvIZvq co, Zvnj h
welqi AvIZvq AwaK co m welqi AvIZvq ivLv nqQ| Avi hw` Kvb ck wZbwU welqi AvIZvq
co, Zvnj wewea welqi AvIZvq ivLv nqQ| KwZcq mev wbq ek wevwi mw nq| ZvB, IB mev
mswk ckvi Avjv`v ck Kiv nqQ, hgb: hvMvb`vi| GLvb h ckjvi Reve `qv nqQ, Zv _K
AwaKvsk B cvVK mivmwi Zvi cki Reve LyuR cveb| A_ev Zvi cki KvQvKvwQ cki Reve
cveb| hw` GLvb Kvb cki Reve cvIqv bv hvq, AbyMn Ki Zv AvgvK wbi B-gBji gvag RvbvZ
Abyiva Kiv njv| cieZxZ m cki Reve Afy Kiv ne BbkvAvjvn|
GLvb h ck Ges Dijv mwbek Kiv nqQ, mjv weMZ KqK eQi ai cvVKì cki Reve
c`vb Kiv nqQ| Gi ga AwaKvsk Reve `wbK hyMvi cwKvq Qvcv nqQ| BZvga fvU msv
wewa-weavb cwieZb nqQ| dj, Kvb Kvb cki Reve ev Zvi Askwekl nqZv AcvmwK nq MQ|
ZvQvov, eZgvb 2015-16 A_ eQii evRU evsjv`ki fvU eevq ek wKQz cwieZb GmQ| Gme
cwieZbi djI c~e `qv Reve mskvab Kivi AvekKZv `Lv `q| Avwg h_vme Gme cwieZbjv
weePbvq wbq eZgvb wewa-weavbi AvjvK Reve mskvab Kivi Pv KiwQ| ZviciI hw` Kvb Reve
nvjbvMv` wewa-weavb Afy bv nq _vK, Zvnj Zv wbi B-gBji gvag Avgvi bRi Avbvi Rb
mvwbZ cvVKì webxZ Abyiva KiwQ| mjv Avkv Kwi cieZxZ mskvab Kiv ne|
W. gvt Avyi iDd

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Index
01. fvU iwRk b ....................................................................................................3
02. Drm fvU KZb ....................................................................................................7
03. wbgv Y msv mevi Drm fvU KZb .................................................................22
04. mev Avg`vwbi Drm fvU KZb ......................................................................24
05. mev ivwbi Drm fvU KZb .........................................................................27
06. kw gKi gRwy ii Ici Drm fvU KZb ......................................................................28
07. GKvwaK Dcv`vbwewk mieivni Drm fvU KZb ...............................................29
08. hvMvb`vi mevi Drm fvU KZb ...................................................................30
09. gjv, evwYR gjvq cY weq ...............................................................................32
10. gj~ NvlYv.........................................................................................................32
11. gj
~ NvlYv, gm ~ K-7, GwUwf, iqvZ .........................................................................34
12. Uvwid gj ~ .........................................................................................................39
13. fvU KvjKz jkb.................................................................................................40

14. fvU AevnwZ .....................................................................................................45
15. DcKiY Ki iqvZ ...............................................................................................47
16. widv ...............................................................................................................63
17. mgq^ ...............................................................................................................63
18. ivwb, cZ cY I e ............................................................................................64
19. Kwz Ui wk ..........................................................................................................69
20. Pwz wfwK Drcv`b ..............................................................................................69
21. wnmveiY Ges fvU Rgv c` vb ...............................................................................70
22. PjwZ wnmve c y K
(gm ~ K-18) .................................................................................78
23. ciy vi, Dcnvi, wMdU fvDPvi, wWmKvDU mj, IqviwU wicm gU ...............................80
24. mvwfm PvR, Uws wd ...........................................................................................84
25. wd, iqvjwU, PvR, Kwgkb (wewa 18O) ......................................................................85
26. gRiy x, mvbx BZvw` ............................................................................................87
27. eR wbw ........................................................................................................88
28. wWU bvU........................................................................................................ 91
29. WweU bvU .........................................................................................................92
30. eemvqx chv qi fvU ...........................................................................................92
31. Zjv kx I AvUK ...................................................................................................96
32. wePvi ................................................................................................................97
33. Avcxj ..............................................................................................................97
34. eKqv Av`vq ......................................................................................................97
35. Uwjdvb, gvevBj dvb, BUvibU mev ..................................................................98
36. wevcbx msv mev, ikxc mev ........................................................................99
37. fw~ g Dbq b msv I feb wbgv Y msv ...................................................................... 101
38. QvcvLvbv mev ................................................................................................... 103
39. wmGGd mev .................................................................................................. 105
40. Avmevec ....................................................................................................... 106
41. evswKs mev, gvevBj evswKs mev ....................................................................... 107
42. Kv ei Ici fvU ...............................................................................................108
43. evwo, v cbv fvovi Ici fvU ............................................................................... 109
44. gvbem` mieivn I eev cbv mev..................................................................... 115
45. Z_-ch wy wbfi mev ........................................................................................ 115
46. DcKiY I cY Ab msiY............................................................................... 116
47. wiBgevm gU (cb~ fi Y) ....................................................................................... 117
48. wewea welq....................................................................................................... 118
49. AveMvix ..................................................................................................... 125
2|Page
01. fvU iwRk

b
ck-01: fvUi AvIZvq iwRkb wbZ nj wK wK `wjjvwì cqvRb nq?
Di: g~mK-6 dig Ave`b KiZ nq| g~mK-7 dig NvlYv `vwLj KiZ nq| Pqvigvb/eevcbv cwiPvjK
^ZvwaKvix/Authorized Signatory Gi `yB Kwc Qwe `vwLj KiZ nq| UW jvBm, wUAvBGb mvwUwdKU Ges
RvZxqZv cwiPqc `vwLj KiZ nq| evsK GvKvDU bîi cZqbc `vwLj KiZ nq| Avg`vwbKviK wnme
fvU wbeb wbZ nj Import Registration Certificate (IRC) `vwLj KiZ nq| ivwbKviK wnme fvU wbeb
wbZ nj Export Registration Certificate (ERC) `vwLj KiZ nq| wbebhvM cvbi eYbvm~PK bxjbKkv
(Blue Print) `vwLj KiZ nq| Rwgi/evwoi/ febi/cvbi gvwjKvbv ev fvov msv `wjjvw` `vwLj KiZ nq|
wjwgUW Kvvwb nj AvwUKj Ges ggvivg `vwLj KiZ nq| cvUbviwkc eemv nj cvUbviwkc `wjj `vwLj
KiZ nq|
ck-02: Avgvì GKwU AvwKU cwZvb iqQ| cwZvbwU Gm050.00 KvWi AvIZvq AvwKU, BUwiqi
wWRvBbvi I BUwiqi WKviUi wnme wbewZ| Avgiv g~jZt wewfb cwZvb BUwiqi WKviUi Ges
wWRvBbi KvR Kwi| IB me cwZvb bvbvwea mieivn wbq _vK| ZvB, Avgiv GLb hvMvb`vi wnmeI KvR
KiZ AvMnx| GgZvevq, Avgvì fvU iwRkb mvwUwdKU cwieZb Kivi Rb Ave`b Kwi| fvU iwRkb
mvwUwdKU cwieZb Ki Avcbvi eemvi cKwZ Gi j "Supplier (Trader) and Service Renderer" DjL
Kiv nq| wK Avgvì mieivn MnYKvixi gZ, fvU iwRkb mvwUwdKU S037: Procurement Provider
jLv bv _vKj Avgiv hvMvb`vi wnme mieivn w`Z cviev bv| mieivn MnxZv Gm050.00 KvWi AvIZvq
Avgvì wbKU _K fvU KZb KiZ Pvq| G cwiwwZZ Avgvì KiYxq Kx m welq AbyMn Ki gZvgZ w`b|
[G.K.Gg. ejvqZ nvmb, GvWfvBRvi, cvwm AvwKUm, 24-25, w`jKzkv evwYwRK GjvKv, mvaviY exgv m`b,
XvKv|]
Di: Avcbvì eZgvb h mskvwaZ fvU iwRkb mvwUwdKU (g~mK-8) iqQ, Zv w`q Avcbviv hvMvb`vi
mev c`vb KiZ cvieb| hvMvb`vi mev c`vb KiZ nj fvU iwRkb mvwUwdKU eemvi Kvhg Gi
wecixZ "S037: Procurement Provider" DjL _vKv Riwi bq| fvU iwRkb bqvi mgq g~mK-6 dig
Ave`b KiZ nq| g~mK-6 digi wgK bs-15 Gi eYbv njv "Item(s) to be produced and/or
traded/Service(s) to be rendered"| GB wgK Ave`bKvix Kx Kx cY Drcv`b KiZ Pvq ev eemv KiZ Pvq
ev Avg`vwb/ivwb KiZ Pvq ev Kx Kx mev c`vb KiZ Pvq Zvi wevwiZ weeiY w`Z nq| cqvRb AwZwi kxU
eenvi KiZ nq| h cY ev mevi Kvhg ewk Kiv ne, mwU c_g DjL KiZ nq| GB wgK hme cY ev
mevi DjL _vK Zv fvU wefvMi WvUveBR aviY Ki ivLv nq| fvU iwRkb mvwUwdKU eemvi Kvhg
Gi wecixZ g~mK-6 digi wgK bs-15 G DjwLZ c_g cY ev mevwU DjL Kiv nq| KviY, fvU iwRkb
mvwUwdKUi GB vb GKvwaK mevi KvW ev eYbv DjL Kivi vb bB| Avi Zv DjL Kivi cqvRbI bB|
g~mK-6 dig hme cY ev mevi DjL AvQ cwZvbwU mme Kvhg MnY KiZ cvie| fvU iwRkb bqvi
mgq g~mK-6 dig DjL Kiv nqwb Ggb Kvb Kvhg hw` Kvb cwZvb MnY KiZ Pvq, Zvnj cqvRbxq
mskvabi Rb fvU wefvMxq ì g~mK-9 digi gvag Ave`b KiZ ne| mv_ mskvwaZ g~mK-6 dig
`vwLj KiZ ne|
fvU iwRkvb mvwUwdKU Avcbvi eemvi cKwZ Gi wecixZ g~mK-6 Gi wfwZ Ave`bKvixi eemvqi
cKwZ DjL _vK| eemvqi cKwZ cuvP cKvii nZ cvi, h_v: Supplier (Manufacturer) A_vr Drcv`bKvix,
Supplier (Trader) A_vr eemvqx, Service Renderer A_vr mev c`vbKvix, Importer A_vr Avg`vwbKviK Ges
Exporter A_vr ivwbKviK| GKB ewi GKvwaK eemvqi cKwZ _vKZ cvi| ZvI fvU iwRkvb mvwUwdKU
DjL _vKZ ne| hgb: Kvb ew GKB mv_ Drcv`bKvix Ges Avg`vwbKviK nZ cvi| m Zvi fvU
iwRkvb mvwUwdKU Avcbvi eemvi cKwZ Gi wecixZ Supplier (Manufacturer) and Importer jLv
_vKe| fvU iwRkvb mvwUwdKU eemvi Kvhg Gi wecixZ GKwU cY ev mevi KvW Ges eYbv DjL
_vKe, hwU Ave`bKvix g~mK-6 digi wgK bs-15 Gi wecixZ c_g DjL KiQb | Kvb ewi hw`
hvMvb`vi mevwU GKgv ev g~j KvR nq Zvnj wZwb g~mK-6 digi wgK bs-15 Gi wecixZ c_g S037:
Procurement Provider DjL KiQb Ges Zv Zvi fvU iwRkvb mvwUwdKU eemvi Kvhg Gi wecixZ
DjL AvQ| wK hw` hvMvb`vi mev c`vb Zvi GKgv ev g~j KvR bv nq MY KvR nq, Zvnj g~mK-6 digi
wgK bs-15 Gi wecixZ Zv wZwb c_g DjL Kibwb, wbP DjL KiQb| ZvB, Zvi fvU iwRkvb
3|Page
mvwUwdKU eemvi Kvhg-Gi wecixZ Zv DjL _vKe bv| Ze, fvU iwRkvb mvwUwdKU Avcbvi
eemvi cKwZ Gi wecixZ Service Renderer DjL _vKe| ZvnjB, wZwb hvMvb`vi mev c`vb KiZ cvieb|
GLb ck njv, fvU iwRkvb mvwUwdKU eemvi Kvhg Gi wecixZ hw` S037: Procurement Provider
DjL bv _vK Zvnj Drm fvU KZbKvix wKfve eySeb h mieivnKvix hvMvb`vi| Drm KZbKvixi `vwqZ
njv mieivnKvixi fvU iwRkvb mvwUwdKUi Kwc MnY Kiv| c~e AvjvPbv KiwQ h, fvU iwRkvb
mvwUwdKU Kvb& cwiwwZZ Kx DjL _vK| Drm KZbKvixK mieivnKvixi vUvm eySZ ne| A_vr
mieivnKvix Drcv`K bvwK eemvqx bvwK mev c`vbKvix bvwK Avg`vwbKviK Zv eySZ ne| G welqwU wbwZ nIqvi
Rb `wjjvw` `Lvi cvkvcvwk cqvRb wbewZ Ab cwi`kb Kiv hvq| Drcv`K Ges eemvqx fvU Pvjvbcmn
mieivn w`j RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 (ct 721) Gi AbyQ`
bs-3(K) Abymvi Drm fvU KZb KiZ ne bv| mieivnKvix hw` mev c`vbKvix nq, Zvnj mevwU Kvb KvW
Ges eYbvi AvIZvfz Zv `LZ ne| IB Av`k ewYZ 38wU mevi ga wevbx msv mev eZxZ 37wU mevi
AvewkKfve Drm fvU KZb KiZ ne| mieivnKvix hw` Drcv`K bv nb, eemvqx bv nb, mywbw`fve
msvwqZ Kvb mevc`vbKvix bv nb, Avg`vwb Ki mieivnKvix bv nb; eis mieivnKvix hw` q Ki mieivn w`q
_vKb, Zvnj wZwb hvMvb`vi| Drm fvU KZbKvixK Gfve mieivnKvixi vUvm wbwZ nq Drm fvU KZb
KiZ ne|
ck-03: fvUi AvIZvq wbeb wbZ nj evsK GvKvDU DjL Kiv evaZvg~jK wK?
Di: nuv evaZvg~jK| fvU wbebi Ave`bci (g~mK-6 dig) wgK bs-8 G evsK GvKvDU msv Z_vw`
wjwce KiZ nq| GKvwaK evsK GvKvDU _vKj Zv GLvb DjL KiZ ne| fvUi AvIZvq wbeb MnY Kivi
ci hw` bZzb Ki Kvbv evsK GvKvDU Lvjv nq, Zvnj 14 (P) w`bi ga Zv fvU wefvMxq KgKZvK
AewnZ KiZ ne| Gic AewnZ bv Kij AvBbi jNb hve|
ck-04: GKwU wk-cwZvbi g~mK wbebc h cY DjL AvQ m cY Qvov Ab Kvb cY Drcv`b Kiv hve
wKbv? gvV chvq `Lv hvq, Kvb cYi cvwKs gvUwiqvj Drcv`b KiZ Mj Avjv`v fvU iwRkvb wbq
BDwbU-2 vcb Kivi civgk `qv nQ| [Bgivb Lvb, Kgvwkqvj gvbRvi, emygwZ Mc Ae BvwR wjt, 47
KviIqvb evRvi, XvKv|]
Di: Kvb GKwU vb GKwU gv fvU iwRkvb _vKe Ges GKwU fvU iwRkvbi AvIZvq me Kvhg
hgb: Drcv`b, eemv, mev c`vb, Avg`vwb I ivwb Kvhg cwiPvjb Kiv hve| GB njv fvU iwRkvbi
g~jbxwZ| g~j mshvRb Ki wewagvjv, 1991 Gi wewa-9 Gi Dc-wewa (4) wbic:
Kvbv KihvM cY cZKiY ev Drcv`bj ev mieivnj ev KihvM mev c`vbi vb ev Avg`vwb ev
ivwbi eemvqj nBZ GKvwaK KihvM cY mieivn ev mev c`vbi ev Avg`vwb ev ivwbi GKwU gv
wbebi cqvRb nBe|
fvU iwRkvb mvwUwdKU eemvi Kvhg Gi wecixZ GKwU gv cY ev mevi Activity Code Ges eYbv
DjL _vK| Gi A_ GB bq h, IB cwZvbwU aygv IB GKwUgv cY Drcv`b KiZ cvie ev GKwUgv mev
c`vb KiZ cvie| wbewZ ew hLb fvU iwRkb wbqQ, ZLb wbebi Ave`bc g~mK-6 c~iY KiQ|
g~mK-6 digi wgK bs-15 njv "Item(s) to be produced and/or traded/service(s) to be rendered"|
iwRkvbi Ave`bci GB vb DjL KiZ nq h, Ave`bKvix Kx Kx cY Drcv`b KiZ Pvq, ev Kx Kx mev
c`vb KiZ Pvq ev Kx Kx cYi eemv KiZ Pvq BZvw`| cY ev mevi eYbv w`Z cqvRb AwZwi kxU eenvi
KiZ nq| g~mK-6 digi wgK bs 15-Z hme cY ev mevi DjL _vKe cwZvbwU mme cY ev mev msv
Kvhg mv`b KiZ cvie| Ave`bi wfwZ G Z_mg~n VAT Management Information System-G GwU
`qv _vK| GLvb h cY ev mev DjL AvQ Zvi AwZwi hw` Kvb cY ev mev msv Kvhg cwiPvjbv Kiv
nq, Zvnj g~mK-9 dig Ave`b Ki fvU AwdmK AewnZ KiZ nq| fvU iwRkvbi Ave`bc wgK
bs-15 Z hme cY ev mevi DjL Kiv nq, m cY ev mevi mejv fvU iwRkvb mvwUwdKU (g~mK-8)
DjL Kivi vb bB| ZvB, g~mK-8 dig eemvi Kvhg Gi vb GKwUgv cY ev mevi Activity Code
Ges eYbv DjL _vK| KviY njv, VAT Managemnet Information System (VMIS) mdUIqvii gvag fvU
iwRkb mvwUwdKU wcU Kiv nq| GLvb GKvwaK cY ev mev Af y Kivi myhvM bB| Avmj fvU
iwRkb mvwUwdKU GKvwaK cY ev mev DjL Kivi cqvRbI bB| KviY, g~mK-6 dig Gi wfwZ me Z_
VAT Managemnet Information System (VMIS) G GwU `qv _vK| ZvB, fvU iwRkb mvwUwdKU wbewZ
ewi mePq iZc~Y cY ev mevwU DjL Kiv kq|
4|Page
cvwKs gvUwiqvj cYi GKwU Ask| cY Drcv`bKvix cvwKs gvUwiqvj Ab Kvb Drcv`Ki wbKU _K wKb
AvbZ cvib| m wZwb IB DcKiYi Ici iqvZ cveb| Avevi, cvwKs gvUwiqvj wZwb Zvi Drcv`bj
cZ KiZ cvib| Zvi g~j cYi g~j NvlYvq cvwKs gvUwiqvji DcKiYmg~n DjL _vKZ ne| aib, GKwU
cwZvb mvevb Drcv`b Ki| mvevbi Rb cvwKs gvUwiqvj cqvRb nq| cwZvbwU hLb mvevbi g~j NvlYv c`vb
Kie, ZLb g~j NvlYv dig me DcKiY DjL Kie, hvi ga cvwKs gvUwiqvji DcKiYI Afy _vKe|
cvwKs gvUwiqvj cwZvbwU cZ Kie| mvevbi Ask wnme eenvi Kie| GLvb Kvb RwUjZv bB| aib,
GKwU evB-mvBKj cZKvixi evB-mvBKj cZ KiZ megvU 20wU AvBUg cqvRb nq| evB-mvBKj cZKvix
wKQz AvBUg q Kib Ges wKQz AvBUg Drcv`b Kib| AZtci me AvBUg GKwZ Ki evB-mvBKj cZ
Kib| evB-mvBKj cZKviKi GKwUgv fvU iwRkvb _vKe| Zvi cZKZ cY njv evB-mvBKj| GKB
vb wZwb gvUi mvBKj cZ KiZ cvib| Avevi, GKB vb wZwb wdRvi cZ KiZ cvib| Ges Gme cYi
cvwKs gvUwiqvjI cZ KiZ cvib| Zvi fvU iwRkb mvwUwdKU _vKe GKwU| cvwKs gvUwiqvj cZ
KiZ nj Avjv`v BDwbU-2 wnme fvU iwRkb wbZ ne, Gic ge Aevi|
ck-05: Avgiv aygv Drm fvU KZb Kwi| Avgvì Ab Kvb fvUhvM Kvhg bB| Avgvì AwdmwU fvov
evmvq cwiPvwjZ| Avgiv evwo fvovi Ici h_vixwZ 9 kZvsk nvi fvU cwikva Kwi Ges mvKj Awdm URvwi
Pvjvb `vwLj Kwi| mwZ fvU Awdm _K AvgvìK Rvic~eK wbeb c`vb Kiv nqQ Ges AvgvìK gvwmK
`vwLjc `vwLj KiZ ejv nQ| aygv Drm fvU KZbKvix wnme Avgvì fvU iwRkbi cqvRb AvQ
wKbv Ges `vwLjc `vwLj KiZ ne wKbv m welq AbyMn Ki gZvgZ w`b| [gvt iwdKzj Bmjvg, wmwbqi
GvKvDUm Awdmvi, KvwiZvm evsjv`k, 2 AvDUvi mvKyjvi ivW, kvwevM XvKv|]
Di: Avcbvì fvUi AvIZvq iwRkb bqvi cqvRb bB| g~j mshvRb Ki AvBb, 1991 Gi aviv 15 Gi
Dc-aviv (1) G DjL AvQ h, KihvM cYi mieivnKvix ev KihvM mev c`vbKvix ev h Kvb cYi
Avg`vwbKviK ev h Kvb cY ev mevi idZvwbKviKK wewa viv wbavwiZ cwZZ wbewZ nZ ne| GLvb mev
c`vbKvixK wbewZ nZ ejv nqQ| Avcbviv mev MnYKvix| g~j mshvRb Ki wewagvjv, 1991 Gi wewa 9 G
wbeb MnYi cwZ ewYZ AvQ| wewa 9 Gi Dc-wewa (1) DjL AvQ h, KihvM cYi mieivnKvix ev KihvM
mev c`vbKvixK wbeb MnY KiZ ne| evwo fvov whwb MnY KiQb wZwb KihvM mev c`vbKvix bb| RvZxq
ivR^ evWi GmAviI bs 183-AvBb/2012/641-g~mK, ZvwiL: 07 Ryb, 2012 Gi gvag mevi KvW bs
Gm074.00 Gi wecixZ ewYZ vb I vcbv fvov MnYKvix mevK evaZvg~jK fvUi AvIZvq Avbv nqQ,
A_vr evwo fvovi 3 kZvsk nvi UvbIfvi Ki c`vb Kiv hve bv, 9 kZvsk nvi fvU c`vb KiZ ne| GKB
GmAviI-Gi `dv L-Z DjL AvQ h, Uwej ewYZ mev c`vbKvixK wbewZ nZ ne Ges fvU c`vb KiZ
ne| GLvb mev c`vbKvixK wbewZ nZ ejv nqQ| mev MnYKvixK wbewZ nZ ejv nqwb| ZvB, vb I
vcbv fvov MnYKvixi Rb fvUi AvIZvq wbewZ nIqv evaZvg~jK bq| mvaviYZt whwb mev c`vb Kib wZwb
fvUi AvIZvq iwRkb MnY Kib, fvU c`vb Kib Ges `vwLjc ckmn hveZxq cwicvjb (compliance)
Kib| mev c`vbKvix mev MnYKvixi wbKU _K mevi g~j Ges fvU Av`vq Ki bb| m wnme evwo fvov
c`vbKvix KZK fvU cwikvwaZ nIqvi K_v| wK GKwU wekl KviY G evwo fvov MnYKvixi Ici fvUi
evaevaKZv Avivc Kiv nqQ| GB njv vb I vcbv fvov MnYKvix msv AvBbMZ weavb| Ze, Avgvì
gb ivLv cqvRb h, ivR^ bxwZi Dk njv, miKvix ivR^ Av`vq wbwZ Kiv, A_bwZK KgKv DrmvwnZ Kiv,
mnRfve ivR^ c`vbi eev wbwZ Kiv BZvw`| ivR^ Av`vq wbwZ Kivi Rb iwRkb bqv, wnmvec ivLv,
`vwLjc ck Kiv BZvw` weavb Kiv nqQ| hw` ivR^ Av`vq wbwZ nq hvq, Zvnj Avi Gme AvbyvwbKZvi
cqvRb _vK bv| evwo fvovi Ici fvU GKwU wekl aibi Kvhgi Ici fvU| Avgiv wekl wekl Kvhgi
Ici _K fvU Av`vq Kivi Rb AbK wekl wekl weavb KiwQ| evwo fvovi Ici _K fvU Av`vq Kivi Rb
Gic wekl weavb Kivi AvekKZv iqQ ej Avwg gb Kwi| ZvQvov, AvBb-Kvbyb evevqbi gaI myweePbv
cqvM Kiv cqvRb| G `vwqZ gvV chvqi EaZb KgKZvì Ici eZvq| evwo fvovi Ici hviv fvU cwikva
KiQb Ges hvì Ab Kvb aibi fvUhvM Kvhg bB, ZvìK fvUi AvIZvq Rvic~eK iwRkb `qv
Ges `vwLjc `vwLj KiZ ejvi ga Avwg Kvb AvBbMZ, evevbyM Ges myweePbvcmyZ PZbv `wL bv| Avgvì
`k Ggb AbK iqQ hLvb fvU duvwK nQ| IBme AwaKZi cPv `qv mgxPxb ne ej Avwg gb
Kwi| Ze, gvV chvq evevqb Aviv mnR Kivi Rb hvì ^vfvweK Kvhgi Ici fvU AvivwcZ bB wK evwo
fvovi Ici fvU iqQ, Zvì evwo fvovi Ici fvU Av`vq welq RvZxq ivR^ evW _K GKwU evLvc Rvwi
Kivi AvekKZv wQj, hv 2014-15 A_ eQii evRUi mgq Rvwi Kiv nqQ| evLvc bs-01/g~mK/2014, ZvwiL:
05 Ryb, 2014|
5|Page
GKBfve h me cwZvb aygv fvU Drm KZb Ki wK Ab Kvb fvUhvM Kvhg Ki bv ZvìK fvUi
AvIZvq iwRkb wbZ ne bv| g~j mshvRb Ki AvBb, 1991 Gi aviv 6 Gi Dc-aviv (4KK) Abymvi, mev
MnYKvix ev gZ mevi g~j ev Kwgkb cwikvaKvixK mevi g~j ev Kwgkb cwikvaKvj chvR fvU Drm
Av`vq I KZbc~eK miKvix URvixZ Rgv c`vb KiZ ejv nqQ| GLvb Drm fvU KZbKvixK fvUi AvIZvq
wbewZ nZ ejv nqwb| Drm fvU KZbi weavb Kiv nqQ hvZ mev c`vbKvixMYK wbewZ Kiv hvq mB
Dk, Drm fvU KZbKvixK wbewZ Kivi Dk bq| Drm fvU KZb msv RvZxq ivR^ evWi mvaviY
Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-4 G Drm fvU KZbi ci KiYxq wK Zv DjL
AvQ| Drm fvU KZbi ci miKvix URvixZ Rgv `qvi mgq RgvKvixi fvU iwRkb bîi cqvRb bB|
Drm fvU KZbKvixi hw` ^vfvweKfve fvU iwRkb bî _vK, Zvnj Zv DjL Kiv hvq| Zvi hw` fvU
iwRkb bî bv _vK Zvnj Kvb Amyweav bB| URvix Pvjvb fvU iwRkb bî wjLZ ne bv| aygv
Drm KwZZ fvU Rgv `qvi cqvRb fvUi AvIZvq iwRkb wbZ ne bv| RvZxq ivR^ evWi evLvc bs-
01/g~mK/2014, ZvwiL: 05 Ryb, 2014 è|
ck-06: fvUi AvIZvq AwbewZ cwZvbi wbKU _K q Kij wK ne?
Di: fvU AvBb Abymvi, fvUi AvIZvq wbewZ cwZvbi wbKU _K q KiZ ne| fvUi AvIZvq wbewZ
bq Ggb cwZvbi wbKU _K q Kij DcKiY Ki iqvZ cvIqv hve bv| ZvQvov, g~j mshvRb Ki AvBb,
1991 Gi aviv-37(2)(KK) I 37(2)(U) Abyhvqx Aciva msNwUZ ne| m gvZveK Zvi weiI fvU AvBb
gvgjv `vqi Kiv hve| ZvB, fvUi AvIZvq wbewZ bq Ggb cwZvbi KvQ _K q bv KivB kq|
ck-07: fvU iwRkb Qvov cv_wgKfve cY Drcv`b ev mev c`vb KvR i Ki wKQzw`b ci fvU iwRkb
wbj Kvb Amyweav ne wK?
Di: fvU iwRkvb bqvi ci cY Drcv`b ev mev c`vbi KvR i KiZ ne| KvR i Kivi ci fvU
iwRkvb bqv AvBbmZ nq| iwRkb bqvi ci KvR i KiZ bv cvij ev i Kivi ci Avevi e KiZ
PvBj fvU iwRkb evwZj KiZ ne| Ze, KvbgB iwRkb bv wbq KvR i Kiv hve bv| iwRkb
bqvi ci hw` KvR i KiZ wej^ nq, Zvnj k~b `vwLjc `vwLj KiZ ne| hLb KvR i ne ZLb _K
wbqwgZ `vwLjc `vwLj KiZ ne|
ck-08: GKwU cwZvb Avg`vwbKviK| eZgvb KqKgvm Avg`vwb bB| GLb k~b `vwLjc w`q hvQ| KZw`b
ch k~b `vwLjc w`Z cvie? KLb Zvi wbeb evwZj Kivi cqvRb ne?
Di: Kvbv cwZvbi hw` eemvqxK Kvhg mvgwqKfve e _vK Zvnj cwZvbwU k~b `vwLjc ck Kie|
KZw`b ch k~b `vwLjc ck KiZ cvie Zv AvBb I wewaZ mywbw`fve DjL bB| cwZvbwU hw` cieZxZ
Avevi eemv Kivi BQv ivL Zvnj wbqwgZfve k~b `vwLjc ck Kie| Zv hZw`bB mvgwqK e _vKzK bv Kb|
cwZvbwU Avevi hLb eemvqxK Kvhg ^vfvweKfve i Kie ZLb Zvi wbqwgZ `vwLjc c`vb Kie| GgZ
cwiwwZZ wbeb evwZj KiZ ne wK-bv m wmv wbewZ ew KZK MnY KivB kq| wbewZ ew hw` gb
Kib h, Zvi A`~i fwelZ Avi eemvq Kvhg Pvjy Kivi mvebv bB, Zvnj wZwb wbeb evwZji Ave`b
Kieb| Avi hw` wbewZ ew gb Kib h, fwelZ wZwb AveviI eemvi Kvhg i Kieb, Zvnj wZwb k~b
`vwLjc `vwLj Ki hveb, Zv hZw`b ciB wZwb Avevi eemv Pvjy Kib bv Kb| wZwb Zvi wbR cqvRbB wbeb
evwZji Ave`b Kieb| hw` eemv Avi bv Kib| gvUK_v, k~b `vwLjc KZw`b ch `vwLj Kiv hve Zv mywbw`
bB| wbewZ ew Zvi wbR cqvRb hZw`b ch k~b `vwLjc `vwLj KiZ Pvb, ZZw`b ch `vwLj KiZ
cvieb|
ck-09: g~mK wbeb wbZ Mj AvBAviwm Pvq| AvBAviwm wbZ Mj g~mK wbeb Pvq| KiYxq wK?
Di: g~mK wbeb AvM wbZ ne| wewaZ Zv ejv AvQ| AbyMn Ki wewa 11 Gi Dc-wewa (2) `Lyb| g~mK ì
GB gg AxKvibvgv w`Z ne h, Avwg GZ w`bi ga AvBAviwm Gb `vwLj Kiev| AZtci fvU iwRkvbc
wbq hq Pxd KUvjvi Ae BgcvU Gv GcvU Gi ì `vwLj Ki AvBAviwm Bmy KivZ ne| AZtci
AvBAviwmi Kwc fvU wefvMxq ì w`q hZ ne|
ck-10: K`xq wbeb Ges Awfb g~j wK?
Di: K`xq wbeb: Kvbv cwZvbi GKvwaK K` _K cY wew ev mev c`vbi GKvb (mì ì)
_K fvU cwikva Kivi cwZK K`xq wbeb ej| G hver RvZxq ivR^ evW _K K`xq wbeb c`vb Kiv
nZv| eZgvb GB gZv wefvMxq KgKZvì Ici b Kiv nqQ| K`xq wbeb bqvi Rb me weqKì
Z_vw`mn Ave`b KiZ nq| g~j mshvRb Ki Gi AvIZvq K`xq wbeb I Ki cwikva cwZ wewagvjv, 2012
6|Page
Abymvi eZgvb wZb aibi cwZvb K`xq wbeb cZ cvi| (1) Drcv`K cwZvb Zvi wbR^ weqK`mn; (2)
eemvqx cwZvb Zvi wbR^ weqK`mn; Ges (3) mev c`vbKvix cwZvb Zvi mev c`vbK`mn|
Awfb g~j: Kvb cY evRviRvZKiYi myweavi Rb Ges cvBKvix I LyPiv chvq fvU bv w`q c_gB me fvU
cwikva Kivi Rb AbK mgq eemvqxMY Abyiva Kib| G me cY wbR^ weqK` ev cwiekK ev wWjvii
gvag wew Kiv nq| m cwZ mviv`k GKB g~j fvU cwikvwaZ cY wewi wbqg Kiv nqQ| G cwZK
Awfb g~j weq ej| Awfb g~j cY mieivni RvZxq ivR^ evWi Abygv`b wbZ nq| evW AbygwZ
w`j, mswk wefvMxq KgKZvi KvQ g~j NvlYv c`vb KiZ nq| g~j NvlYvq cvBKvix I LyPiv chvq ch g~j
Afy KiZ nq| cYi Mvq ev cvKU g~mK cwikvwaZ wjL mviv `k Kvb cwZvb KZK GKB g~j cY
mieivn Kivi GB cwZK Awfb g~j ej| Drcv`bKvix KZK Drcv`b chvq Ges Avg`vwbKviK KZK mieivn
chvq evWi Abygv`b wbq mgy`q fvU cwikva Ki (LyPiv chvq ch) Awfb g~j cY mieivn Kiv hvq|
ck-11: K`xq wbeb Ges Awfb g~j cY mieivni ga cv_K wK?
Di: K`xq wbeb `qv nq Drcv`KK, cvBKvix I LyPiv chvqi weZvK Ges mev c`vbKvixK| Kvb
cvBKvix I LyPiv weZv hw` AbKjv weqKì gvag cY wew Kib, Zvnj GKvb _K cvBKvix I LyPiv
chvqi fvU cwikvai Rb Zvi eemvi mì ìK K`xq iwRkb c`vb Kiv nq [aviv-15(2)]| Aciw`K,
Awfb g~j cY mieivni myweav `qv nq Drcv`bKvix Ges evwYRK Avg`vwbKviKK| GB eevq Drcv`bKvix ev
evwYwRK Avg`vwbKviK LyPiv chvq ch me fvU cwikva Ki `b|
Awfb g~j Drcv`bKvix ev Avg`vwbKviK KZK cY mieivn cwZ [wewa-3(L)]: Kvb Drcv`bKvix KZK
Drcv`b chvq ev Avg`vwbKviK KZK mieivn chvq cYi Mvq ev aviK ev cvKU gyw`Z AvKvi Kvb cY
mieivn Kivi wbewYZ cwZ AbymiY KiZ ne, h_v:-
(K) KihvM cY mieivni c~e Drcv`bKvix ev Avg`vwbKviK Drcvw`Z ev mieivnhvM cYi Ici c`q
fvU ev m~iK avhi Dk wewa-3 gvZveK g~j NvlYv `vwLj Kie| D NvlYvi ga Drcv`b
chvqi NvlYv Ges cYi P~ov mieivn chvqi hveZxq eq, gybvdv I Kwgkb c_Kfve dig g~mK-1 ev
g~mK-1L G c`kb KiZ ne|
(L) Drcv`bKvix ev Avg`vwbKviK RvZxq ivR^ evW GB gg AxKvibvgv `vwLj Kie h, NvwlZ Awfb g~j
cYi Mvq ev aviK ev cvKUi `kgvb vb Abcbxq KvwjZ gyw`Z _vKe Ges `ki me D Awfb
g~j cY mieivn Kiv ne|
(M) Dic AxKvibvgv evW `vwLji mgq AxKvibvgvi mg_b cqvRbxq KvMRc `vwLj KiZ ne|
(N) D KvMRc `vwLji mgq cYi Mvq ev aviK ev cvKU gyw`Z g~ji cvk ev bxP ev Dci g~mK
cwikvwaZ ev VAT Paid gy`Y msewjZ cYi bgybv `vwLj KiZ ne|
(O) evWi Abygv`b cvwi ci wefvMxq KgKZv mswk Drcv`bKvix ev Avg`vwbKviKK Dnv AewnZ Kieb
Ges wefvMxq KgKZv KZK wbw`KZ ZvwiL nZ DwjwLZ cY mieivn Kiv hve|
(P) wbR^ weqK` ev cwiekK ev wWjvi ev GRU KZK cY mieivn ev weqKvj g~mK-11 Pvjvb
Drm mgy`q g~mK cwikvwaZ gg mxj c`vb Ki cY mieivn ev weq KiZ ne|
G cvBKvix I LyPiv chvq fvU AvivwcZ ne bv| g~j Abygv`bi GLvb 15 Kvhwèmi evaevaKZv
Ges Ave`bi ZvwiL nZ Zv KvhKvi Kivi evaevaKZv bB| wefvMxq KgKZv KZK wbavwiZ ZvwiL _K
Abygvw`Z g~j KvhKi ne|
02. Drm fvU KZb

ck-12: Avgiv Puv`cyi GKwU Pz nvmcvZvj cwiPvjbv Kwi| nvmcvZvjwU we`kx A_vqb cwiPvwjZ| evm fvov Ki
`~i _K ivMx Avbv-bqv Kiv nq| evm fvovi weji Ici _K fvU KZb KiZ ne wKbv m welq AbyMn Ki
gZvgZ w`b? [mq Kzgvi AwaKvix, GvKvDUm Awdmvi, gvRnvij nK weGbGmwe Pz nvmcvZvj, Puv`cyi|]
Di: Avcbvi ckwUi cwic~Y evLv `qvi Rb PviwU `wKvY _K AvjvPbv KiZ ne| c_gZ, mevi KvW
Gm036.10 (kxZvZc wbqwZ ev ZvcvbyK~j evm mvwfm)-Gi Ici fvUi nvi 15 kZvsk| kxZvZc wbqwZ ev
ZvcvbyK~j evm mvwfm whwb cwiPvjbv Kib, ZvK fvUi AvIZvq wbewZ nZ ne Ges wZwb fvU cwikva Kieb|
wZwb wUwKUi g~ji mv_ fvU hvM Ki Zv hvxi wbKU _K Av`vq Ki beb| Avcbviv hw` Gic kxZvZc
wbqwZ ev ZvcvbyK~j evmi wUwKU q Ki ivMx Avbv-bqv Ki _vKb, Zvnj fvU Drm KZb Kivi `vwqZ
Avcbvì bB| Avcbviv wUwKUi g~j cwikva Kieb, hvi ga fvU Afy _vKe| evm fvov c`vbKvix fvU
miKvix KvlvMvi Rgv c`vb Kie| wZxqZ, Avcbviv hw` kxZvZc wbqwZ ev ZvcvbyK~j evm m~Yic fvov wbq
7|Page
_vKb, Zvnj GB mevi KvW ne Gm049 (hvbevnb fvov c`vbKvix)| GB mevi Ici fvUi nvi 15 kZvsk, hv
Drm KZbhvM| Ggb kxZvZc wbqwZ ev ZvcvbyK~j evm m~Yic fvov wbq _vKj wej cwikvai mgq 15
kZvsk fvU Drm KZb KiZ ne| ZZxqZ, Avcbviv hw` mvaviY evmi wUwKU q Ki _vKb, Zvnj wUwKUi
g~ji Ici Kvb fvU Drm KZb KiZ ne bv Ges GB wUwKUi g~ji ga fvU Af y _vKe bv| KviY, g~j
mshvRb Ki AvBb, 1991 Gi wZxq Zdwmj Abymvi hvx cwienb mev fvUgy| PZz_Z, Avcbviv hw` mvaviY evm
m~Yic fvov wbq _vKb, Zvnj mevwU ne hvbevnb fvov c`vbKvix| GB mevi Ici fvUi nvi 15 kZvsk, hv
Drm KZbhvM| Ggb evm fvov wbq _vKj wej cwikvai mgq 15 kZvsk fvU Drm KZb KiZ ne|
ck-13: GKwU mdUIqvi Kvvbx Ab GKwU mvaviY cwZvbi 2 Rb KgKZvK cwkY c`vb Ki wej `vwLj
KiQ| GB wej _K Drm g~mK KZb KiZ ne wK-bv?
Di: g~mK AvBbi wZxq Zdmxj Abyhvqx miKvi KZK c` wkv I cwkY fvU AevnwZcv| ZvB, emiKvix
cwkYi Ici fvU chvR ne| mevi Kvbv KvW hnZz cwkY msvwqZ Kiv nqwb, mnZz Gm099.20
(Abvb wewea mev) KvW cwkY mev Afy ne| GB mevi Ici 15 kZvsk nvi fvU chvR ne| GB
mevi Ici Ghver Drm fvU KZb evaZvg~jK wQj bv| 2013-14 A_ eQii evRU 06 Ryb, 2013 ZvwiL _K
GB mevi Ici Drm fvU KZb chvR nqQ| evaZvg~jKfve Drm fvU KZbi h 37wU mev iqQ Abvb
wewea mev Zvi Afy| AbyMn Ki ct 721 `Lyb| ZvB, G AvewkKfve 15 kZvsk nvi fvU Drm KZb
KiZ ne|
ck-14: GKwU MvgUm-G kwgKì Lvevi `qv nq| Lvevi mieivni Rb GKRbK KUv `qv nqQ| KUvi
30 (wk) UvKv meal wnme Lvevi mieivn Kib| KUvi Pvj, Wvj BZvw` wKb Gb MvgUmi wfZi ivbv Ki
Lvevi mieivn Kib| KUviK wej cwikva Kivi mgq Drm KZ cvmU nvi fvU KZb KiZ ne?
Di: ewYZ mevwU evsjv`ki fvU eevq KvUvivm mevi AvIZvfz| DjL, Kv_vI hq Lvevi q Ki Lj
G aibi mev iviuv wnme weewPZ ne| wK Lvevi hw` KD mieivn w`q hvq, Zvnj G aibi mev
KvUvivm mev wnme weewPZ ne| KvUvivm mevi Ici fvUi nvi 15%| mevwU Avevi Drm fvU KZbi
ZvwjKvq iqQ| A_vr KvUvivm mev MnY Kij Drm 15 kZvsk fvU KZb KiZ ne| KvUvivm Lv` mieivn
`qvi mgq Zvi g~ji mv_ 15 kZvsk fvU hvM Ki wej `vwLj Kie| AvjvP 30 UvKvi ga 15 kZvsk
fvU Afy AvQ ej weePbv KiZ ne| A_vr 30 UvKv fvU-BbKzwmf (fvU-Afy) g~j| D g~jK 7.6666
w`q fvM Kij 15 kZvsk fvU cvIqv hve| 30 UvKvi ga fvUi cwigvY ne 3.91 UvKv| Lvevi mieivnKvixK
26.09 UvKv wnme wej cwikva KiZ ne| 3.91 UvKv fvU wnme Drm KZb KiZ ne|
ck-15: Avgiv Avgvì cwZvbi KgPvixì evm/wiv/wmGbwR fvovi cKZ cwigvY A_ bM` cwikva Ki `B|
evm fvovi mvaviYZ wUwKU _vK| wUwKUi wfwZ cKZ LiP c`vb Kiv nq| wK wiv ev wmGbwR fvovi
wUwKU _vK bv| ZvB, KgPvix Zvi wbRi cZ I ^vi Kiv fvDPvi `vwLj Ki| m gvZveK ZvK bM`
fvovi A_ c`vb Kiv nq| Gicfve cwikvaKZ evm/wiv/wmGbwR fvovi Ici Drm fvU KZb msv weavb wK
Zv AbyMn Ki Rvbveb| [gvt bRij Bmjvg, AvBwUwc, GwwKDwUf Awdmvi, dvBbvwqvj GvWwgwbkb wWwfkb,
mì ì, kvnRvjvj Bmjvgx esK wjt, XvKv|]
Di: g~j mshvRb Ki AvBb, 1991 Gi wZxq Zdwmj Abyhvqx hvx cwienb mev fvU AevnwZcv mev| hvx
cwienb mevi Ici fvU chvR ne bv| Ze, GKB Zdwmj Abymvi, cwienb msv KwZcq mevi Ici fvU
chvR iqQ| IB mevjv njv: kxZvZc wbqwZ ev ZvcvbyK~j evm mvwfm, kxZvZc wbqwZ ev ZvcvbyKj j
mvwfm, kxZvZc wbqwZ ev ZvcvbyKj ijIq mvwfm, hvbevnb fvov c`vbKvix, wkwcs GRU, dBU divqvWvm,
cwienb wVKv`vi, Kzwiqvi mvwfm Ges PvUvW wegvb I nwjKvi fvov c`vbKvix| GB mevjv Qvov cwienb msv
Avi Kvb mevi Ici fvU chvR ne bv| Avcbviv Avcbvì KgPvixì evmi fvov c`vb Kib| hw` kxZvZc
wbqwZ evmi fvov nq Ges hw` evmi wUwKU _vK Zvnj Drm fvU KZb KiZ ne bv| wUwKUi g~ji cwigvY
A_ KgPvixK cwikva KiZ ne| GB mevi Ici fvU chvR AvQ, Ze Drm fvU KZbi weavb bB| GB
mevi KvW Gm036.10| GB mevi Ici fvUi nvi 15 kZvsk| kxZvZc wbqwZ ev ZvcvbyKj evm mvwfm whwb
cwiPvjbv Kib ZvK fvUi AvIZvq wbewZ nZ ne Ges wZwb fvU cwikva Kieb| wZwb wUwKUi g~ji mv_
fvU hvM Ki Zv hvxi wbKU _K Av`vq Ki beb| kxZvZc wbqwZ ev ZvcvbyKj evmi wUwKU RvZxq ivR^
evWi GmAviI bs-177-AvBb/2004/423-g~mK, ZvwiL: 10 Ryb, 2004 (ct 801) Abymvi fvU Pvjvb wnme
weewPZ| ZvB, hnZz GB mevi Ici Drm fvU KZbi weavb bB Ges hw` Avcbvì KgPvixiv evmi wUwKU
`vwLj Ki Zvnj ay g~j cwikva Ki w`Z ne| Drm fvU KZb KiZ ne bv| kxZvZc wbqwZ evm gY Ki
hw` wUwKU `vwLj bv Ki Zvnj A_ cwikvai mgq fvU Drm KZb KiZ ne| wiv fvov Ges wmGbwR fvovi
8|Page
Ici fvU chvR bB| A_vr hvx cwienb mevi AvIZvq wiv fvov Ges wmGbwR fvov fvU AevenwZcv mev|
ZvB, Avcbvì KgPvixìK nvZ jLv fvDPvii gvag wiv fvov ev wmGbwR fvovi A_ c`vb Kivi mgq Drm
fvU KZb KiZ ne bv| cKZ fvovi cwigvY ZvìK cwikva KiZ ne| mvweK chvjvPbvq Gwm evmi
wUwKU _vKj Drm fvU KZb KiZ ne bv| wiv I wmGbwR fvovi Ici Drm fvU KZb KiZ ne bv|
ck-16: g~mKi AvIZvq AwbewZ cwZvb Kvb cY ev mev mieivn w`j Drm fvU KZbi weavb wK?
Di: g~mK wbewZ cwZvbi wbKU _K cY/mev mieivn wbZ ne| Uvi, KvUkb BZvwì gvag qi
Uvi`vZvi fvU iwRkvbci dUvKwc wbZ ne| Bnv AvBbi evaevaKZv| g~j mshvRb Ki AvBb,
1991 Gi aviv 19K-Z Gic weavb AvQ| wK eve `Lv hvq h, AbK cwZvb AwbewZ iq MQ Ges
Zvì KvQ _K q Kivi cqvRb nq| Gfve hw` AwbewZ cwZvbi wbKU _K mieivn bqv nq, ^vfvweK
wbqg Drm fvU KZb KiZ ne| cwZvbwUi vUvm weePbv Ki cwZvbwUi hnvi fvU cwikva Kivi
evaevaKZv wQj mnvi fvU Drm KZb KiZ ne| AvBbi aviv 37(2)(KK) Abymvi wbewZ ew fvU Pvjvb
Qvov q KiZ cvie bv, Kij GB avivi Aaxb Aciva msNwUZ ne|
ck-17: UvbIfvi Kii AvIZvq ZvwjKvfz Ges KzwUi wki AvIZvq ZvwjKvfy cwZvb Kvb cY ev mev
mieivn Kij Drm fvU KZb KiZ ne wK?
Di: UvbIfvi Kii AvIZvq ZvwjKvfz ev KzwUi wki AvIZvq ZvwjKvfy Kvbv cwZvb ZvwjKvfyw
bîm^wjZ Kvkggv Bmy Ki cY mieivn Kij Drm fvU KZb KiZ ne bv| mvaviY Av`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` 3(K)-Z G welqwU DjL AvQ| cwZvbwU UvbIfvi Ki ev
KzwUi wki AvIZvfy wK-bv Zv Rvbvi Dcvq njv cwZvbwUi ZvwjKvfyc 11 (GMvi) wWwRUi ZvwjKvfyw
bî| 11 wWwRUi 5g wWwRU hw` 1 nq Zvnj cwZvbwU fvUi AvIZvq wbewZ| hw` 2 nq Zvnj UvbIfvi Kii
AvIZvq ZvwjKvfy| Avi hw` 3 nq Zvnj KzwUi wki AvIZvq ZvwjKvfy|
ck-18: cm _K wfwRwUs KvW Qvcvbv nqQ| Drm fvU KZb KiZ ne wK?
Di: cwZvbwU Drcv`bKvix wnme wbewZ nj Ges g~mK-11 Pvjvbc Bmy Kij Drm fvU KZb KiZ ne
bv| Avgiv Rvwb h, Kvb Drcv`K hw` g~mK-11 Pvjvbmn cY mieivn `q, Zvnj D Drcv`K hvMvb`vi wnme
weewPZ ne bv Ges m Drm fvU KZb KiZ ne bv| RvZxq ivR^ evWi Drm fvU KZb msv mvaviY
Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs 3 Gi DcvbyQ` bs K-Z G weavb ewYZ AvQ|
wK cwZvbwU hw` mev c`vbKvix wnme wbewZ nq mev c`vbi Kvhg cwiPvjbv Ki _vK Zvnj G
chvR fvU Drm KZb KiZ ne| KviY, Drm fvU KZbhvM 37wU mevi ZvwjKvq QvcvLvbv Af y AvQ|
g~mK Pvjvbc Bmy Kiv me fvUhvM cY mieivnKvix ev fvUhvM mev c`vbKvixi AvBbx `vwqZ| Ze, eve
AbK fvU Pvjvbc Qvov mev c`vb Ki _vK| mev c`vbi Gfve fvU duvwKi ceYZv iqQ| ZvB, Gme
Drm fvU KZbi weavb Kiv nqQ| IB 37wU mevi fvU Pvjvb _vKzK ev bv _vKzb chvR fvU Drm
KZb KiZ ne| mvaviYZt wfwRwUs KvW Qvcvbv cwZvb QvcvLvbv wnme wbewZ| ZvB, 15 kZvsk nvi fvU
Drm KZb KiZ ne|
ck-19: Avgiv GKwU emiKvix GwZgLvbv cwiPvjbv Kwi| miKvi Avgvì GwZgìK gv_vwcQz mgvRKjvY
gYvjq Gi gvag 1000/- (GK nvRvi UvKv gv) eiv c`vb Ki| IB UvKvi PK Bmy Kivi mgq GwR Awdm 4
kZvsk fvU KU ivL| GB fvU KU ivLv mwVK AvQ wKbv Zv AbyMn Ki Rvbveb| [gvIjvbv Avyj Avjxg
dwi`x, wcwcvj, gv`vmv Avkvdxqv, evwiaviv, eK-R, XvKv-1212|]
Di: bv, GB A_i Ici GwR Awdm KZK fvU KU ivLv mwVK bq| A_ eiv `qvi mgq fvU KU ivLvi Kvb
weavb bB| A_ LiP Kivi mgq fvU KU ivLvi weavb AvQ, hw` IB qi Ici Drm fvU KZb chvR nq
_vK| G welqwU eySZ nj KqKwU `wKvY _K `LZ ne| c_gZ, Drm fvU KZb Kivi `vwqZ Kvb& Kvb&
KZci Ici b Kiv AvQ Zv Rvbv ìKvi| g~j mshvRb Ki wewagvjvi wewa 18K Abymvi miKvix cwZvb,
AvavmiKvix cwZvb, ^vqZkvwmZ cwZvb, GbwRI, evsK, exgv cwZvb, Avw_K cwZvb, wjwgUW Kvvbx, 1(GK)
KvwU UvKvi AwaK evwlK UvbIfvihy cwZvb Ges wkv cwZvbi Ici Drm fvU KZb Kivi `vwqZ `qv nqQ|
emiKvix GwZgLvbv IB cwZvbjvi ga KvbwUi AvIZvq co bv| ZvB emiKvix GwZgLvbvi Ici Drm fvU
KZb Kivi `vwqZ bB| Drm fvU KZb KiZ nq cY ev mev qi g~j cwikvai mgq| h KZc cY q
Ki ev mev MnY Ki m KZc Drm fvU KZb Kie, hw` Drm fvU KZb msv wewa-weavb Abymvi IB
qi Ici Drm fvU KZb Kiv chvR nq _vK| AvjvP Ggb Kvb cY ev mev qi wecixZ g~j
cwikva Kiv nQ bv| ZvB, G Drm fvU KZb Kivi AvekKZv bB| ZvQvov, eZgvb wewa-weavb Abymvi, me
9|Page
cY ev mevi qi Drm fvU KZb KiZ ne bv| eZgvb megvU 37wU mevi Ici Drm fvU KZb Kivi
weavb iqQ| Drm fvU KZb msv RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb,
2014 G IB mevmg~n DjL AvQ| GwR Awdm KZK PK Bmy Kiv ev miKvi KZK Kvb GwZgLvbvq GwZgìK
A_ c`vb Kiv, GB mevjv Kvb fvUhvM mev bq, ZvB Drm fvU KZb Kivi Kvb cqvRbxqZv bB| GwR
Awdm miKvix ìmg~ni bvbv KgKvi g~j cwikva Ki _vK| wewfb miKvix Awdm bvbvfve cY I mev q
Ki| mB Awdmi Avw_K eiv _K GwR Awdm IB qi wecixZ g~j cwikva Ki| g~j PKi gvag
cwikva Ki| c~eB DjL Kiv nqQ h, miKvix cwZvbi qi Ici Drm fvU KZbi weavb AvQ| ZvB,
qKvix Awdmi c hnZz GwR Awdm g~j cwikva Ki, mnZz g~j cwikvai mgq fvU AvBbi wewa-weavb
Abymvi fvU Drm KZb KiZ nq| fvU KZb Kivi g~j `vwqZ qKvix Awdmi| qKvix Awdmi c GwR
Awdm GB `vwqZ cvjb Ki _vK| miKvi wewfb KgKv hLb A_ eiv c`vb Ki ZLb Drm fvU KZb Ki bv,
Zv Kivi cqvRbI bB| ZvB, AvjvP I A_ eiv Kivi mgq Drm fvU KZb KiZ ne bv| A_ eqKvix
KZc qi wecixZ g~j cwikvai mgq cqvRb nj fvU Drm KZb Kie| mevcwi, A_ AvBb, 2015 Gi
gvag miKvwi I emiKvwi GwZgLvbvK fvUi AvIZvgy Kiv nqQ| ZvB, G fvU KZb KiZ ne bv|
ck-20: Avgiv GKwU GbwRI| Avgiv RbKjvY KvR Kwi| Pi Aji KlKiv hb evRvi AwaMgZv (market
access) cvq mRb Avgiv GKwU cK cZ KiwQ| cKi megvU eq 3,41,17,803 (wZb KvwU GKPwjk j
mZi nvRvi AvUkZ wZb UvKv gv)| Avgiv GKwU KbmvjUvU dvgK cKi hveZxq KvR mv`b Kivi Rb
`vwqZ w`qwQ| KbmvjUvU dvgwU wjwgUW Kvvbx| cwZ wZb gvm ci ci IB dvg cK A_ eiv c`vb Kivi
Rb Avgvì KvQ wiKzBwRkb cvVvq| Avgiv cqvRb Abyhvqx A_ eiv c`vb Kwi| dvgwU Avgvì wbavwiZ LvZ
Abyhvqx A_ eq Ki| A_ eqi LvZjv njv: cK KgiZ KgKZv-KgPvixì eZb, mì ìi KqKRb
KgKZvi GvWfvBRix eq, gY, nvUj fvov, Awdm mv, gvBwKs, wevcb, Uwbs BZvw`| KbmvjUvU cwZvb
KZK A_ eq Kiv mwVK AvQ wKbv Zv gvS gvS Avgvì cwZvbi AwWUiMY AwWU Kib| G fvUi weavb
wK AbyMn Ki Rvbveb| [wjUb gvBKj zk, dvBbv Awdmvi, myBPKbUv, nvDm-19, ivW-11, evwiaviv, XvKv|]
Di: Avgvì `ki fvU eevq Drm fvU KZb K Kie Zv wbw` Kiv AvQ| g~j mshvRb Ki wewagvjv,
1991 Gi wewa 18K Abymvi, miKvix cwZvb, AvavmiKvix cwZvb, ^vqZkvwmZ cwZvb, GbwRI, evsK, exgv
cwZvb, Avw_K cwZvb, wjwgUW Kvvbx, 1(GK) KvwU UvKvi AwaK evwlK UvbIfvihy cwZvb Ges wkv
cwZvbi Ici Drm fvU KZb Kivi `vwqZ c`vb Kiv nqQ| Drm fvU KZb KiZ ne cY ev mev qi g~j
cwikva Kivi mgq| AvjvP Avcbvì cwZvb GKwU GbwRI| GbwRI wnme IB cwZvbi Drm fvU
KZb Kivi `vwqZ AvQ, hw` cY ev mev qi wecixZ g~j cwikva Kiv nq| G myBPKbUv cY ev mev
qi wecixZ g~j cwikva KiQ bv| myBPKbUv Ab GKwU cwZvbK A_ c`vb KiQ LiP Kivi Rb| Kvb&
Kvb& LvZ A_ LiP KiZ ne ZvI myBPKbUv IB cwZvbK wbw` Ki w`Q| ZvB, myBPKbUv hLb A_ c`vb
Kie ZLb Kvb fvU Drm KZb KiZ ne bv| myBPKbUv cK evevqbKvix cwZvbK mywbw` Ki w`qQ h,
Kvb& Kvb& LvZ KZ UvKv LiP KiZ ne| A_vr cKi gvU eiv 3,41,17,803 UvKv evevqbKvix cwZvb LiP
Kie| LiP Kivi mgq cY ev mev qi wecixZ Drm fvU KZb KiZ ne| KviY, evevqbKvix cwZvbwU
GKwU wjwgUW Kvvbx, hvi Ici Drm fvU KZb Kivi `vwqZ AvQ| evevqbKvix cwZvb hLb IB A_ LiP Ki
cY ev mev q Kivi wecixZ g~j cwikva Kie,ZLb Drm fvU KZb KiZ ne wKbv Zv weePbv Ki `LZ
ne| Drm fvU KZb Kivi hveZxq wbqgKvbyb ZLb weePbvq AvbZ ne| Drm fvU KZb msv eZgvb wewa-
weavb RvbZ nj www.vatbd.com IqemvBUi VAT Contents gbyi wmwiqvj bs-49, 50, 51 I 52 `Lyb|
eZgvb 36wU mevi evaZvg~jKfve Drm fvU KZb Kivi weavb AvQ|
Avcbvi ck Abymvi, myBPKbUv evevqbKvix cwZvbK Kvb Kwgkb, PvR ev wd cwikva KiQ bv| AbK
Gic cK evevqb KiZ evevqbKvix cwZvbK Kwgkb, PvR ev wd c`vb Kiv nq| Gicfve Kwgkb, PvR ev wd
c`vb Kiv nj Zvi Ici fvU cwikva KiZ ne| fvUi nvi ne 15 kZvsk Ges Zv Drm KZb KiZ ne|
KviY, Gaibi mev civgk mev ev Abvb wewea mevi AvIZvq coe| G`ywU mevi Ici fvUi nvi 15 kZvsk
Ges `ywU mevi B Drm fvU KZbi weavb iqQ| ZvB, Kwgkb, PvR ev wd c`vb Kiv nj, hw` Zv fvU
Afy g~j nq, Zvnj IB cwigvY nZ fvUi Ask weqvM Ki fvU Drm KZb KiZ ne| megvU c`qK
7.6666 w`q fvM Kij 15 kZvsk fvUi cwigvY cvIqv hve| A_ev Kwgkb, PvR ev wdi Ici 15 kZvsk cwigvY
wnmve Ki, wbR^ dv _K IB A_ c`vb Ki, m cwigvY A_ fvU wnme Drm KZb KiZ ne|
ck-21: Mvm, Uwjdvb, we`yr, Iqvmvi wej _K fvU Drm KZb ne wK-bv?
10 | P a g e
Di: Gme cwimevi (utilities) wej cwikvai Drm fvU KZb KiZ ne bv| Zv Drm KZbi Av`k ejv
AvQ| AbyMn Ki RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs 3
Gi DcvbyQ` (L) `Lyb|
ck-22: BwcRW-G AewZ cwZvb Drm fvU KZb Kie wK-bv?
Di: BwcRW-G AewZ cwZvb hw` Drm fvU KZbKvix cwZvb nq Zvnj AekB Drm fvU KZb KiZ ne|
Drm fvU KZbKvix cwZvb njv: miKvix ì, Avav-miKvix ì, ^vqZkvwmZ ì, GbwRI, evsK, exgv
Kvvbx, Avw_K cwZvb, wjwgUW Kvvbx, 1(GK) KvwU UvKvi AwaK evwlK UvbIfvihy cwZvb Ges wkv
cwZvb| BwcwRW bb-Uvwid GjvKv| Gi A_ njv, BwcRW AewZ cwZvb ivwbKvR Kvb -Ki cwikva
Kie bv| ivwbKvR -Ki cwikva bv Kivi Rb wZbwU eev iqQ, h_v: e jvBm, AevnwZ I cZcY|
Drm fvU KZb GKwU wfb welq| BwcRW-G AewZ cwZvb Drm KZbKvixi AvIZvfz nj D cwZvbK
Drm fvU KZb KiZ ne|
ck-23: gvsMv Uwjmvwfmm-Gi wbKU _K evsjvjvqb evDB_ q Ki| gvsMv Uwjmvwfm 15 kZvsk g~mK
Avivc Ki g~mK-11 Pvjvbc c`vb Ki| Drm fvU KZb KiZ ne wK-bv m welq AbyMn Ki gZvgZ w`b|
Di: G Drm fvU KZb KiZ ne bv| Drm fvU KZbi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05
Ryb, 2014 Gi AbyQ` bs-3 Gi DcvbyQ` bs-(L) AbyMn Ki `Lyb| GB mevwUK mevi KvW bs Gm012 Gi
AvIZvq (Uwjdvb, UwjwcUvi, Uj, dv ev BUvibU msv I wmg KvW mieivnKvix) mev wnme weePbv Kiv
nq| evaZvg~jKfve Drm fvU KZb KiZ ne Ggb 36wU mevi ga GB mevwU Afy bB| Ze, fvU
c`vbi cgvY _vKZ ne| hgb: g~mK-11 Pvjvb _vKZ ne| Avcbvi eYbvgZ, GLvb weZv fvU Pvjvbc
c`vb KiQ| ZvB, Drm fvU KZb KiZ ne bv|
ck-24: nvUj ev iviuv hw` BwmAvi gwkb cZKZ Pvjvb Bmy Ki, Zvnj Drm fvU KZb KiZ ne wK?
[AvwkK gvngy`, GKvDUm Awdmvi, Helpage International Bangladesh, 35/wW, ebvbx, XvKv|]
Di: nvUj ev iviuvi Drm fvU KZbi weavb bB| RvZxq ivR^ evWi mvaviY Av`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Abymvi megvU 36wU mevi Ici fvU Drm KZb KiZ ne| D
ZvwjKvi ga nvUj-iviuv Af y bB| ZvB, nvUj-iviuv mev MnYi fvU Drm KZb KiZ ne
bv| nvUj-iviuv mev c`vbKvix wbR h_vh_ wbqg Zvi wbR^ mev c`vbi wecixZ chvR fvU cwikva
Kie| Ze, Drm KZbKvix Kvbv KZc nvUj-iviuvi mev MnY Kij, D KZc wbwZ ne h, c`
mevi Ici chvR fvU cwikva Kiv nqQ| h_vh_ fvU Pvjvb _vKj GUv ai bqv hve h, chvR fvU
cwikva Kiv nqQ| BwmAvi viv cZKZ Pvjvb fvU Pvjvb wnme weewPZ| G welq RvZxq ivR^ evWi Av`k
AvQ| m Pvjvb mev`vZvi bvg, wVKvbv, fvU iwRkb bî, cY/mevi bvg, g~j, fvUi cwigvY BZvw`
DjL _vKZ nq| Gic BwmAvi viv BmyKZ h_vh_ fvU Pvjvb _vKj Drm fvU KZb KiZ ne bv| Ze, fvU
cwikvai cgvY hw` bv _vK Zvnj Drm fvU KZb KiZ ne|
ck-25: Drm fvU KZb Ki Rgv `qvi mgq Kvb KwgkbviUi KvW eenvi KiZ ne?
Di: Drm fvU KZbKvix h KwgkbviUi AvIZvaxb m KwgkbviUi KvW eenvi KiZ ne| KviY, Drm
KwZZ fvU Drm KZbKvix Rgv wèb| wZwb Zvi fvU mvKj URvwi Pvjvb Ges g~mK-12L dig cZqbc
cvwVq èb| wZwb fvU wbewZ nj, Zvi `vwLjc Drm KwZZ fvU c`kb Kieb| Drm KwZZ fvU Drm
KZbKvix h KwgkbviUi AvIZvaxb m KwgkbviUi ivR^ weeiYxZ c`wkZ ne|
ck-26: wmMviU wk-cwZvb KlKì wbKU _K Uvi Qvov mivmwi ZvgvK cvZv q Ki _vK| GB qi Ici
hvMvb`vi wnme fvU Drm KZb Kivi Rb Kvb Kvb vbxq fvU Awdm _K civgk `qv nPQ| G fvU
chvR ne wKbv m welq AbyMn Ki Avcbvi gZvgZ w`b|
Di: wmMviU wk-cwZvbjv mivmwi KlKì wbKU _K ZvgvK cvZv q Ki _vK| hw` Zv cwZvb Drm
fvU KZbKvix KZc nq (miKvix, Avav-miKvix, ^vqZkvwmZ cwZvb, GbwRI, evsK, exgv, Avw_K cwZvb,
wjwgUW Kvvbx, 1(GK) KvwU UvKvi AwaK evwlK UvbIfvihy cwZvb I wkv cwZvb), Zvnj hvMvb`vi mev
wnme 5 (cuvP) kZvsk nvi fvU Drm KZb KiZ ne| hvMvb`vi mevi eZgvb msv Abymvi, KvUkvb ev
ìc ev Abweafve miKvix, Avav-miKvix, ^vqZkvwmZ cwZvb, GbwRI, evsK, exgv, Avw_K cwZvb, wjwgUW
Kvvbx, 1(GK) KvwU UvKvi AwaK evwlK UvbIfvihy cwZvb ev wkv cwZvbi wbKU Kvb KihvM cY ev
mev mieivn Ki Ggb ew, cwZvb ev msvK hvMvb`vi ejv nq| RvZxq ivR^ evWi mvaviY Av`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs 2 Gi DcvbyQ` (2) Abymvi, KihvM cY ev mev ejZ
11 | P a g e
fvU AvBbi c_g I wZxq Zdwmj h cY ev mev Afy bB, mme cY ev mevK eySve| A_vr Gm,Avi,I
Gi gvag hme cY ev mevK fvUgy Kiv nqQ mme cY ev mev mieivn w`j IB mieivn hvMvb`vi mev
wnme weewPZ ne| AcwqvRvZ ZvgvK hnZz Gm,Avi,I viv fvUgy Kiv nqQ, mnZz c~ev Av`k Abymvi
GB cYwU KihvM weavq GB cY qi mgq Zv hw` Drm fvU KZbKvix cwZvb nq _vK, Zvnj hvMvb`vi
wnme Drm fvU KZb KiZ ne| 06.06.2013 ZvwiLi c~e hvMvb`vi mevi msvq DjL wQj h, hKvb cY
ev mevi mieivn hvMvb`vi mev wnme weewPZ ne| ZvB, ZLb Aviv cejfve AcwqvRvZ ZvgvK qi Ici
hvMvb`vi wnme Drm fvU KZb Kivi AvekKZv wQj|
Ze, Drcv`b chvq AcwqvRvZ ZvgvKi ga Kvb KvbwU fvUgy G welq wbq AZv iqQ| nvigvbvBRW
KgvwWwU Wmwckvb Gv KvwWs wmg (GBP Gm wmg) Abymvi, AcwqvRvZ ZvgvK Gi wkivbvg njv
24.01| GB wkivbvgvi Aaxb wZbwU GBmGm KvW iqQ| h_v: GK. 2401.10.00 (AcwqvRvZ ZvgvK); `yB.
2401.20.00 (AvswkK ev m~Yic cwqvRvZ ZvgvK); Ges wZb. 2401.30.00 (ZvgvK eR)| RvZxq ivR^
evWi GmAviI bs 119-AvBb/2015/725-g~mK, Zvs 04 Ryb, 2015 Gi Uwej-3 Abymvi 24.01 wkivbvgvi
wecixZ mswk GBP Gm KvWi Ici Drcv`b chvq fvU AevnwZ `qv nqQ| GLvb mswk GBP Gm KvW
ejZ Icii wZbwU GBP Gm KvWi ga Kvb KvbwU eySvq Zv bq| Explanatory Notes to the
Harmonized Commodity Description and Coding System Gi evLv Abymvi AcwqvRvZ ZvgvK njv
unmanufactured tobacco in the form of whole plant or leaves in the natural state or as cured or
fermented leaves, whole or stemmed/stripped, trimmed or untrimmed, broken or cut (including pieces,
cut to shape but not tobacco ready for smoking. GB evLv Abyhvqx cZKZ aygcvbi DchvMx wmMviU/wewo
BZvw` eZxZ Avi me aibi ZvgvK 24.01 wkivbvgvi AvIZvfz ne| m Abyhvqx DcivwjwLZ GmAviI Abymvi
cwqvZRvZ ev AcwqvRvZ me aibi ZvgvK ev eR fvUgy| wK Dci ewYZ GmAviI Abymvi fve
aygv AcwqvRvZ ZvgvKK fvUgy Kiv nqQ| hwÌ GLvb BsiwR unmanufactured ki evsjv Abyev`
Kiv nqQ AcwqvRvZ| ZvB, Drcv`b chvq GB wZbwU GBP Gm KvWi ga Kvb Kvb KvWi wecixZi
cYi Ici fvU AvivwcZ ne bv m welq AZv iqQ| G welq RvZxq ivR^ evWi gZvgZ bqv hvq|
ck-27: GKwU evsK Zvì wbqvM cixv Abyvbi Rb GKwU zj KZcK `vwqZ w`qQ| zj KZc cixv
wbq, iRv w`q evsK eivei wej `vwLj KiQ| wej cwikvai mgq Drm fvU KZb KiZ ne wKbv m welq
AbyMn Ki gZvgZ w`b? [gvt kvgxDj Bmjvg, mnKvix Kwgkbvi, Kvgm, GvBR I fvU, XvKv (cwg)
KwgkbviU, XvKv|]
Di: GLvb c_g `LZ ne h, zj KZc evsK KZcK h mevwU c`vb Kijv m mevwUi wkivbvg wK|
mevwU njv wbqvM cixv Abyvb Kiv, LvZv cixv Kiv Ges iRv c`vb Kiv| fvUi AvIZvq mevmg~ni h
msv `qv AvQ mLvb GB mevK mivmwi Kvb msvi ga Afy Kiv hvq bv| mevwU KbmvjUvx mev Ges
Abvb wewea mev G `ywU mevi msvi mv_ mvgmc~Y| mevi msv `ywU AwaKZi weklY `Lv hvq h, mevwU
KbmvjUvx mev wnme weewPZ ne bv| KviY, KbmvjUvx mevi msv Abymvi, Kvb mveZv hvPvB, cK
cYqb ev evevqb ev cwiKbv cYqb ev evevqbi civgk c`vbK KbmvjUvx mev ejv nq| AvjvP mevwU G
aibi mev bq| ZvB, mevwU Abvb wewea mev (KvW bs Gm099.20) wnme weePbv KivB AwaKZi hywmZ|
Abvb wewea mevi fvUi nvi 15 kZvsk| 06.06.2013 ZvwiL _K GB mevi Ici Drm fvU KZbi
weavb Kiv nqQ| mev c`vbKvix A_vr zj KZc mev MnYKvix A_vr evsK KZc eivei wej `vwLj Kie|
mev MnYKvix wej cwikvai mgq 15 kZvsk fvU Drm KZb Kie|
ck-28: wjdU Avg`vwb Ki GKwU cwZvb mieivn Ges vcb Ki `qv nqQ| KqK eQi mvwfwms Ki `qv
ne| G Drm fvU KZb msv weavb wK? [gvt kwidzj Bmjvg, AvwUKj zWU, G. K. AvRv` Gv Kvs,
wmG dvg, weRqbMi, XvKv|]
Di: Uvii wecixZ mieivn `qvi Rb hw` Kvb Avg`vwb Kiv nq, Zvnj Avg`vwb chvq vqbi mgq Uvi
`wjjvw` `vwLj KiZ nq| Zvnj Avg`vwb chvq GvWfv UW fvU (GwUwf) Avivc Kiv nq bv| Gfve
GwUwfgyfve Avg`vwbKZ wjd&U mieivn Ges vcb Kivi ci Drm fvU KZb Kivi ck Avm| Avgvì `ki
fvU eevq mevi msv Abymvi Kvb AeKvVvgvi mv_ mshy nq ev AeKvVvgvi Ask wnme eeZ nq Gic
hKvb aibi vqx ev Avqx msvcb, hgb: kxZvZc wbqY eev, djm wmwjs, wjdU BZvw` wbgvY msv mev
wnme weewPZ| GB mevi Ici fvUi nvi 5.5 kZvsk - hv Drm KZbhvM| KqK eQi wjd&U mvwfwms Kiv
ne| mvwfwms GKwU fvUhvM mev| mevwU Avgvì fvU eevq `ywU mevi AvIZvq Afy nZ cvi| c_gZ,
mevi KvW bs Gm031 (cYi wewbgq KihvM cY givgZ ev mvwfwms Gi KvR wbqvwRZ ew, cwZvb ev
12 | P a g e
msv) Ges wZxqZ, KvW bs Gm099.20 (Abvb wewea mev)| `ywU mevi B fvUi nvi 15 kZvsk Ges `ywU
mevi B Drm fvU KZbi weavb AvQ| Abvb wewea mevi weMZ 06.06.2013 ZvwiL _K Drm
fvU KZb Kivi weavb Kiv nqQ| A_vr mvwfwms Gi 15 kZvsk nvi fvU Drm KZb KiZ ne| hw` Uvi
cvIqvi ci wjdU Avg`vwb Kiv nq, Zvnj Icii eev| Avi hw` c~e Avg`vwbKZ wjd&U mieivn I vcb Kiv nq,
Zvnj hnZz Avg`vwbi GwUwf cwikva Kiv AvQ, mnZz mieivni mgq eemvqx wnme fvU Pvjvb Bmy Kiv
hvq| wjd&U mieivn g~j Ges wjd&U vcb g~j Avjv`vfve wej c`kb Kiv hvq| Zvnj eemvqx KZK fvU
Pvjvbmn wjd&U mieivn wnme mieivni Ici Drm fvU KZbhvM ne bv| wjd&U vcb g~ji Ici wbgvY msv
mev wnme 5.5 kZvsk nvi fvU Drm KZbhvM ne| mvwfwms Gi c~ev wbqg envj _vKe| Avi hw`
wjd&U mieivni mgq eemvqx wnme fvU Pvjvbc Bmy Kiv bv nq, Zvnj megvU mieivn I vcb g~ji Ici
wbgvY msv wnme 5.5 kZvsk nvi fvU Drm KZb KiZ ne| mvwfwms Gi c~ev wbqg envj _vKe|
ck-29: Avgvì cwZvb wU. K. kxcBqvW wj: wcGdG AvbjvWvi cZ Ki nvjmxg evsjv`k wjt-K mieivn
KiQ| nvjmxg evsjv`k wj: KqK wKwZ Avgvì wej cwikva KiQ| wK wej cwikvai mgq 5.5 kZvsk
nvi fvU Drm KZb KiQ| Avgiv gb Kwi, GLvb Drm fvU KZb KiZ ne bv| AbyMn Ki AvBbmZ
gZvgZ w`b| [gv: Aviwgqv dwKi, eevcK, vi Gv mvwms, wU. K. kxcBqvW wj:, gNbvNvU, MRvwiqv,
gyxM|]
Di: Avcbvi mv_ AvjvPbvg hv Rvbv MQ ZvZ GB cYwUi wej cwikvai Drm fvU KZb KiZ ne
bv| Ze, mwVK gZvgZ w`Z nj Zv Ges weZvi ga mvw`Z Pzwbvgv weklY Kivi cqvRbxqZv iqQ|
AvcvZZ gb nq, Drm fvU KZb Kiv mwVK nqwb| GLvb `ywU `wKvY _K welqwU weklY KiZ ne| c_gZ,
Avgvì `ki fvU eevi GKwU weavb njv GB h, Kvb cZKviK ev Drcv`K hw` fvU Pvjvbc Bmy Ki
mivmwi Kvb cY mieivn Ki, Zvnj Gic mieivni Ici _K Drm fvU KZb KiZ ne bv| KviY, Gic
mieivn hvMvb`vi mev wnme weewPZ ne bv| Avi GKwU `wKvY njv GB h, Avgvì `ki fvU eevq
GKwU mev njv wbgvY msv| wbgvY msv mevi Ici fvUi nvi 5.5 kZvsk| wbgvY msv mevi msv njv:
wbgvY msv A_ Ggb Kvbv cwZvb, msv ev ew hvnv ev whwb evwYwRK wfwZ feb, hvMvhvM gvag, cwienb,
moK, gnvmoK, mZz ev Ab h Kvbv aibi AeKvVvgv wbgvY, givgZ ev iYveY Kwiqv _vK ev _vKb; Ges
Ab Kvbv AeKvVvgvi mwnZ mshy nq ev Dnvi Ask wnme eeZ nq GBic h Kvbv aibi vqx ev Avqx
msvcbI (hgb: kxZvZc wbqY eev, djm wmwjs, wjdU BZvw`) Bnvi Afy nBe| GB msvwU g~jZ
AeKvVvgv msv| Kvb AeKvVvgv wbgvY ev Kvb AeKvVvgvi mv_ mshy Kivi Rb Kvb Ask wbgvY Kiv nj Zv
wbgvY msv mevi AvIZvfz ne|
GLb `Lv hvK, Avcbvì KvRwU cZKiY ev Drcv`b wnme weewPZ ne bvwK wbgvY msv mev wnme weewPZ
ne| wcGdG AvbjvWvi GKwU h| GB hwU ^vaxbfve KvR Ki| nvigvbvBRW KgvwWwU Wmwckvb G
KvwWs wmg Abymvi, GB hwUi GBPGm KvW ne 84.28 wkivbvgvi Aaxb| cYwUi eYbv ne Other lifting,
handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics). Avcbviv hw`
cYwUi g~j NvlYv c`vb Ki _vKb Ges chvR fvU cwikva Ki fvU Pvjvbcmn hw` cYwU mieivn
w`q _vKb, Zvnj wej cwikvai mgq Drm fvU KZb Kivi cqvRbxqZv bB| Avcbvi mv_ AvjvPbvq hv Rvbv
MQ ZvZ AvjvP mieivnwU AeKvVvgv wbgvY ev AeKvVvgvi mv_ mshy nq Ggb Kvb Ask wbgvY bq, eis Bnv
GKwU cY mieivn| ZvB, mieivnwU wbgvY msv mev wnme weewPZ ne bv|
ck-30: Avgiv GKwU cwZvb nvWIqvi Ges md&UIqvi mieivn Ges vcb Ki w`qwQ| DjL, md&UIqviwU
Avgiv Avgvì cwZvb cZ KiwQ| nvWIqvi q Ki mieivn w`qwQ| mev MnYKvix Avgvì megvU weji
Ici _K wbgvY msv mev wnme 5.5 kZvsk nvi Drm fvU KZb KiZ Pvq| Avgvì gZ, Z_-chyw wbfi
mev wnme 4.5 kZvsk nvi fvU KZbhvM| AbyMn Ki gZvgZ w`b| [gvt wmivRyj Bmjvg, Rbvij gvbRvi,
Mvevj wewW bkvbIqvBW wjt, myU bs 3/G, evwo bs 92, moK- bs 23/G, ebvbx, XvKv-1213|]
Di: AvjvP KvhgwU mevi KvW Gm099.10 Gi wecixZ Z_chyw wbfi mevi (Information Technogoy
Enabled Services) AvIZvfz ne bv| Avgvì `ki fvU eevq mevmg~ni KvW Ges msv wbaviY Kiv
AvQ| Kvb& mev Kvb& KvW Ges msvi AvIZvfz ne Zv wbaviY Kivi Rb IB Kvhgi weeiY Kvb& mevi
weeiYi mv_ mePq ewk mvgmc~Y Zv wgwjq `LZ nq| AbK mgq `Lv hvq h, Kvbv GKwU mevi Kvhg
GKvwaK mevi msvi mv_ mvgmc~Y| Ggb nj KvhgwU h msvi mv_ AwaK mvgmc~Y m msvi
AvIZvfz KiZ nq| Avgvì fvU eevq KqKwU msv AvQ m Ggb wavi mw nq| Z_chyw wbfi
mev Ggb GKwU mev| Avgvì fvU eevq Z_chyw wbfi mevi msv wbic:
13 | P a g e
Z_-chyw wbfi mev (Information Technogoy Enabled Services) A_ Digital Content Development and
Management, Animation (both 2D and 3D), Geographic Information Services (GIS), IT Support and
Software Maintenance Services, Website Services, Business Process Outsourcing, Data Entry, Data
Processing, Call Center, Graphics Design (digital service), Search Engine Optimization, Web Hosting, E-
Commerce and Online Shopping, document conversion, imaging and archiving, Any automated services
rendered by Internet or Electronic Network, E-Procurement and E-Auction|
Kvb Awdm md&UIqvi Ges nvWIqvi mieivn Kiv Ges Zv vcb Ki Pvjy Ki w`q Avmvi Kvhg G eYbvi Kvb
Aski mv_ mvgmc~Y bq| Icii msvi ga hw` software and hardware supply and installation Afy
_vKZv, Zvnj AvjvP KvhgwU Z_-chyw wbfi mevi AvIZvq msvwqZ Kiv hZ| Zvnj GLb KiYxq wK?
Uvii eYbvi wfwZ AvjvP Kvhgi Ici fvU msv KiYxq GLb `yB `wKvY _K mb Kiv hvq| c_gZ,
hw` Uvi wZbwU Kvhg Avjv`v Avjv`v DjL _vK, Zvnj md&UIqvi mieivni Ici hvMvb`vi mev wnme 5
kZvsk nvi fvU Drm KZb KiZ ne| KviY, md&UIqvi Avg`vwb I Drcv`b chvq fvUgy| wZxq Zdwmji
gvag hme mevK fvU _K AevnwZ `qv nqQ, Kejgv mme mevi mieivni hvMvb`vi wnme
weewPZ ne bv| AvjvP mdUIqvi mieivn hvMvb`vi mevi AvIZvfz weavq md&UIqvi mieivnUzKz
hvMvb`vi wnme weeP| nvWIqvi mieivn AskUzKz evmvqx chvq fvU msv wewa-weavbi AvIZvq co|
Avcbvi cwZvbwU nvWIqvi wKb mieivn w`qQ| eemvqxi fvU msv welq wevwiZ RvbZ
www.vatbd.com IqemvBU wKK Kib| AZtci VAT Contents wKK Kib| GLb GKwU eo ZvwjKv cveb| GB
ZvwjKvi wgK bs-55 VAT on Traders cvV Kib| Avcbvi cwZvb hw` eemvqx wnme wewa-weavb cwicvjbKiZt
fvU Pvjvb Bmy Ki nvWIqvi mieivn w`q _vK, Zvnj RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014,
ZvwiL: 05 Ryb, 2014 Gi AbyQ` 3(K) Abymvi GB Aski Ici Drm fvU KZb KiZ ne bv| hw` Zv bv _vK
Zvnj hvMvb`vi wnme 5 kZvsk nvi fvU Drm KZb KiZ ne| vcb eve` h g~j wbavwiZ AvQ m g~ji
Ici wbgvY msv wnme 5.5 kZvsk nvi fvU Drm KZb KiZ ne| wZxqZ, hw` Uvi wZbwU Kvhg Avjv`v
Kiv bv _vK, Zvnj megvU g~ji Ici wbgvY msv wnme 5.5 kZvsk nvi fvU Drm KZbhvM ne|
ck-31: mdUIqvi Avg`vwb Ki mieivn `qv nqQ Ges Bbj Ki `qv nqQ| megvU g~ji Ici Drm fvU
KZb Kiv nqQ 5.5 kZvsk| mwVK AvQ wK-bv? [gvt wmivRyj Bmjvg, wRGg, Mvevj wewW bkvbIqvBW wjt, nvDm
bs- 92, ivW bs- 23, eK- G, ebvbx, XvKv|]
Di: Drm KZb mwVK nqwb| GLvb ewk fvU Drm KZb Kiv nqQ| G megvU g~j `yBfvM fvM Kivi
cqvRb wQj, h_v:- mieivng~j Ges BUjkvb g~j| mieivn g~ji Ici hvMvb`vi wnme 5 kZvsk nvi fvU
Drm KZbhvM wQj| BUjkvb g~ji Ici wbgvY msv wnme 5.5 kZvsk nvi fvU Drm KZbhvM wQj|
mdUIqvi Avg`vwb chvq Ges Drcv`b chvq fvUgy| wK mdUIqvi mieivn w`j mieivnKvix hvMvb`vi
wnme weewPZ nq weavq mieivn g~ji Ici hvMvb`vi wnme 5 kZvsk nvi fvU Drm KZb KiZ nq|
Uvii wecixZ Kvb cY Avg`vwb Ki mieivn `qvi wbqg njv, Avg`vwb chvq vqbi mgq Uvi
WKzgU `vwLj KiZ ne| Zvnj Avg`vwb chvq GvWfv UW fvU (GwUwf) Avivc Kiv ne bv| mieivn chvq
hvMvb`vi wnme 5 kZvsk nvi fvU Drm KZb KiZ ne| AvjvP `ywU KvR mv`b Kiv nqQ|
hvMvb`vi KZK mieivn Ges wbgvY msv KZK Bbjkvb| ZvB, mieivni hvMvb`vi wnme 5 kZvsk Ges
Bbjkvb Gi wbgvvY msv wnme 5.5 kZvsk nvi fvU Drm KZbhvM| wej `ywU g~j Avjv`vfve c`kb
Kiv hywhy|
ck-32: Avgvì cwZvb fvUhvM Ges fvU AevnwZcv Dfq aibi cY Drcv`b Kiv nq| fvUhvM cY
^vfvweKfve fvU Pvjvbmn mieivn `qv nq| fvU nZ AevnwZcv cYI fvU Pvjvbmn (fvU c`vb ewZiK)
mieivn `qv nq| Gic GKwU fvU AevnwZcv cYi Pvjvb GKwU Drm fvU KZbKvix cwZvbK mieivn `qv
nqQ| GB mieivni Ici Drm fvU KZb KiZ ne wKbv m welq AbyMn Ki gZvgZ w`b| [gvt Lvqivgvb,
GvKvDUm Awdmvi, wgicyi GwMKvjPvivj IqvKkc Gv Uwbs zj (gU&m), wgicyi, XvKv|]
Di: fvU AevnwZcv cY weq KiZ nj fvU Pvjvb Bmy KiZ ne bv| g~j mshvRb Ki wewagvjv, 1991 Gi
wewa 16 Ges wewa 17 Abymvi KihvM cYi mieivn, KihvM cYi idZvwb, KihvM mev c`vb Ges mev
idZvwbi fvU Pvjvb Bmy KiZ nq| fvU AevnwZcv cY ev mev mieivni mgq fvU Pvjvb Bmy KiZ
ne bv| GKB vb _K hw` fvUhvM Ges fvU AevnwZcv Dfq cKvii cYi mieivn c`vb Kiv nq ev mev
c`vb Kiv nq, Zvnj fvUhvM cY ev mevi g~mK-11 Pvjvb Bmy KiZ ne, fvU AevnwZc cY ev
mevi g~mK-11 Pvjvb Bmy KiZ ne bv| GKB vb _K fvUhvM Ges fvU AevnwZcv cY mieivn
14 | P a g e
Kij Dfq g~j NvlYv `vwLj KiZ nq| fvUhvM cYi ^vfvweKfve g~mK-1 dig g~j NvlYv
`vwLj KiZ nq| fvU AevnwZcv cYi g~mK-1M dig g~j NvlYv `vwLj KiZ nq| GB NvlYvwU g~jZt
DcKiY-Drcv` mK (input-output coefficient)| A_vr cwZ BDwbU cY Drcv`b KiZ KZUzKz cwigvY DcKiY
eenvi Kiv nq Zvi wnmve| GB wnmve ivLvi cqvRbxqZv njv DcKiY Ki iqvZ bqv msv| fvUhvM cYi
DcKiYi Ici c` fvU iqvZ cvIqv hve, wK fvU AevnwZcv cY Drcv`b eeZ DcKiYi Ici
cwikvwaZ DcKiY Ki iqvZ cvIqv hve bv| ZvB, KZUzKz DcKiY eenvi Ki fvUhvM cY Drcv`b Kiv nqQ
Avi KZUzKz DcKiY eenvi Ki fvU AevnwZcv cY Drcv`b Kiv nqQ Zv Rvbvi cqvRb nq| fvU
AevnwZcv cY mieivni Avcbviv Kb fvU Pvjvb Bmy KiQb Zv evaMg nQ bv| Zv hb Drm fvU
KZb KiZ bv cvi Zv hw` KviY nq, Zvnj ZvI fyj nqQ| KviY, fvU AvBbi c_g Zdwmji gvag fvU
AevnwZcv cY mieivn c`vb Kij eZgvb Drm fvU KZb Kivi cqvRb bB| 06 Ryb, 2013 ZvwiL _K G
weavb Pvjy nqQ| BZvc~e h Kvb cY ev mevi mieivni Ici Drm fvU KZb KiZ nZv| hvMvb`vi mevi
msvq mskvabx Gb G welqwU KvhKi Kiv nqQ| eZgvb aygv KihvM cYi mieivn hvMvb`vi mev wnme
weewPZ nq| KihvM cY ejZ c_g Zdwmj viv AevnwZcv bq Ggb cYK eySvq| GmAviI viv fvU
AevnwZ c` cYK KihvM cY ejv nq| ZvB, IB me cYi mieivni Ici fvU Drm KZb KiZ ne| g~j
mshvRb Ki AvBb, 1991 Gi c_g Zdwmj viv fvU AevnwZcv cY mieivni fvU Pvjvb Bmy KiZ ne
bv Ges wej cwikvai mgq Drm fvU KZb KiZ ne bv|
ck-33: Avgiv GKwU miKvwi cwZvb| Avgiv mvgvwRK wewfb welq RbmPZbZv ewi Rb wewfb Kgm~Px MnY I
evevqb Ki _vwK| mvaviYZt KwgDwbwU mfv, msMxZvbyvb, DVvb eVK, IwiqUkvb Kgkvjv, ivjx BZvw` welqK
mfv/Abyvb AvqvRbi gvag Avgiv RbmPZbZv ewi Kvhg cwiPvjbv Kwi| D KvR KiZ wMq Avgvì
AwaKvsk evbvi eenvi KiZ nq| evbvi wjL Ggb Kvb ewK Kvcoi g~j I evbvi jLvi gRyix eve`
Avgiv wej cwikva Ki _vwK| GgZvevq, Gic wej _K Drm fvU KZbi weavb wK? [gvt KzìZ-B-Ly`v,
wmwbqi Z_ Awdmvi, Rjv Z_ Awdm, Rvgvjcyi|]
Di: G wevcbx msv mev wnme 15 kZvsk nvi fvU Drm KZb KiZ ne| Avgvì `ki fvU
eevq fvUhvM me mevK msvwqZ Kiv nqQ| wevcbx msv mevi msv wbic:
(K) wevcbx msv A_ Kvb cYi ev mevi cPviYvi ev AbKvb cPviYvi Dk, evwYwRK wfwZ hKvb
bvgi ev aibi wevcb cZKiY ev D Dk cZKZ Kvb wevcb hKvb gvag ev AbKvb
cvq cPviKiY ev cPviKvh mnvqZvKiY wbqvwRZ Kvb ew, cwZvb ev msv|
(L) Kvb ew, cwZvb ev msvi IqemvBU ev Kvb cwKv, mvgwqKx, gvMvwRb BZvw` Gi AbjvBb msiY
wevcb cPvi Kiv nBj DnvI wevcbx msvi Afy nBe|
GB msv Abymvi Avcbvi ewYZ KvhgwU wevcbx msv mevi AvIZvq co| KviY, GLvb Kvb cPviYvi
Dk evwYwRK wfwZ evbvi cZ Kiv nQ| Avgvì `ki fvU eevq wevcbx msv mevi Ici 15
kZvsk nvi fvU chvR| GB mevi Ici 3 kZvsk nvi UvbIfvi Ki c`vbi myweav cvIqv hve bv| GB mevi
Ici Drm fvU KZbi weavb GKUz wfb aibi| Zv njv, mev c`vbKvix g~mK-11 Pvjvbc Bmy Kie| g~mK-
11 Pvjvbc Zvi vbxq fvU Awdmi mnKvix ivR^ KgKZv ev ivR^ KgKZv KZK mZvwqZ nZ ne| weji mv_
hw` Gicfve mZvwqZ g~mK-11 Pvjvb _vK Zvnj IB wej _K Kvb fvU Drm KZb KiZ ne bv| Avi hw`
weji mv_ h_vh_fve mZvwqZ g~mK-11 Pvjvbc bv _vK Zvnj 15 kZvsk nvi fvU Drm KZb KiZ ne|
hviv evbvi wjL Gic AbK QvU-LvUv cwZvb iqQ| Gic QvU-LvUv cwZvb AbK eve fvU c`vb Ki bv
weavq Zviv g~mK-11 Pvjvbc Bmy Ki bv| AvjvP Avcbviv h ew/cwZvbi wbKU _K evbvi mieivn
bb Zviv h_vh_ fvU KgKZv KZK mZvwqZ g~mK-11 Pvjvbc Bmy KiQb wKbv Zv DjL Kibwb| Avgvi gb
nq Gic mZvwqZ fvU Pvjvb weji mv_ bB| ZvB, G 15 kZvsk nvi fvU Drm KZb KiZ ne|
ck-34: Avgiv Wvbvi dvW cK evevqb Kwi| GB cK KbmvjUvx mevi Drm fvU KZb Kiv nq|
KbmvjUvU AbK mgq mve-KbmvjUvU wbqvM Kib| mve-KbmvjUvU-Gi weji Ici _K Drm fvU KZb Kiv
nq bv| Avgvì cwZ mwVK AvQ wKbv m welq AbyMn Ki gZvgZ w`b? [gvt Rwmg Dwb, wmGdI Gv Kvvbx
mUvix, BbdvvKPvi BbfgU dvwmwjUkvb Kvvbx (AvBAvBGdwm), AvBwWwe feb, AvMviMuvI, XvKv|]
Di: Avcbvì cwZ mwVK AvQ| g~j mshvRb Ki AvBb, 1991 Gi aviv 6 Gi Dc-aviv (4KK) Gi kZvsk G
msv weavb ewYZ AvQ| e`wkK mvnvhcy Kvb cK hw` Kvb KUvi mev c`vb Kib Ges KUvi hw` D
mev c`vbi Rb Kvb mve-KUvi wbqvM Kib, Zvnj mve-KUvii wej _K Drm fvU KZb KiZ ne bv,
hw` KUvii wej _K cK KZc Drm fvU KZb Ki _vK Ges KZbi ^c `wjjvw` mve-KUvii `Lj
15 | P a g e
_vK| mvaviYZt Gic cK Kvb KUvi KvR cvb| KUvi D KvR GK ev GKvwaK mve-KUviK mve-KUv
c`vb Kib| mve-KUvi KvR mv`b Kib| KvR mv`b Kivi ci mve-KUvi, KUvii KvQ Zvi wej `vwLj
Kib| wK KUvi ZLb mve-KUvii wej cwikva Kib bv| KviY, KUvi ZLbI cK KZci wbKU _K
Zvi wej cvbwb| KUvi Gevi cK KZc eivei Zvi wej `vwLj Kib| cK KZc KUviK wej cwikva
Ki| wej cwikva Kivi mgq chvR fvU Drm KZb Ki| Drm KwZZ fvU miKvwi KvlvMvi Rgv c`vb Ki|
Rgvi ^c URvix Pvjvbi Kwc Ges Ges Drm KZbi ^c g~mK-12L dig cZqbc KUviK c`vb
Ki| KUvi D URvix Pvjvbi Kwc Ges g~mK-12L dig cZqbci Kwc mve-KUviK c`vb Kie| mve-
KUvii wej _K KUvi Drm fvU KZb Kie bv| g~j mshvRb Ki AvBb, 1991 Gi aviv 6 Gi Dc-aviv
(4KK) Gi kZvsk mnReva bq| ZvB, Gwelq cvqktB RvZxq ivR^ evWi evLv Pq gvV chvq _K c `qv
nq| mwZ RvZxq ivR^ evWi bw_ bs-6(19)g~mK cK I cwi:/2010/07 ZvwiL: 03.01.2013 Gi gvag G
msv GKwU evLv c`vb Kiv nqQ| D evLvi ggv_ Dcii weeiYi Abyic|
ck-35: GKwU cwZvb C007.71 KvWi AvIZvq cvKwRs gvUwiqvj Zix Ki| g~mK-11 Pvjvbcmn mieivn
c`vb Ki| GLvb Drm g~mK KZb Kivi cqvRb AvQ wK?
Di: C007.71 evsjv`ki fvU eevq GKwU Activity Code. DjL, evsjv`ki fvU eevq fvUhvM me
cYK Activity Code Ges fvUhvM me mevK Service Code c`vb Kiv nqQ| Activity Code C007.71 Gi
cYi weeiY njv: Packaging Material/Products. A_vr Kvbv cvKwRs gvUwiqvj/cvWv Zix Kij Zv cY
wnme MY ne| hgb: dqj, cvKU, KvUb BZvw`| AbK cwZvb AvQ hviv Zvì cY cvwKs Kivi Rb
dqj, cvKU, KvUb BZvw` wbRiv cZ bv Ki, Ab Kvbv cwZvbi wbKU _K Dnv q Ki| h me cwZvb
dqj, KvUb, cvKU BZvw` cZ Ki wew Ki, Zviv Drcv`K wnme weewPZ| wK KD KD fyj Ki GB
KvRK QvcvLvbv ej gb Ki| DjL, QvcvLvbv A_ njv cyK, cwKv ev AbwKQz Qvcvi KvR Kiv| GLvb Qvcvi
KvRwU gyL| Qvcvi KvR evsjv`ki fvU eevq mev wnme weewPZ Ges msvwqZ AvQ| Aviv DjL h, Qvcvi
ci euvavB Kivi KvR fvUgy| hvnvK, dqj, cvKU, KvUb BZvw`Z wKQz Qvcvi Ask _vKZ cvi| hgb:
dqji Ici Drcv`Ki bvg, wVKvbv, ev BZvw` Qvcvbv _vK| GLvb Qvcvi KvRwU g~L bq| GLvb dqjwU
cZ Kiv g~L welq| ZvB, BnvK mevi KvWi AvIZvq bv iL cYi Activity Code Gi AvIZvq ivLv nqQ|
GLb Drm fvU KZbi K_vq Avwm| AvBbi weavb njv h, Kvbv Drcv`bKvix hw` g~mK-11 Pvjvb ev g~mK-11
Pvjvb wnme weewPZ Kvbv Pvjvbmn Kvb cY mieivn Ki, Zvnj D mieivn hvMvb`vi wnme weewPZ ne
bv| A_vr D mieivnwU mev mieivn bq eis cY mieivn| cY hw` KD Drcv`Ki wbKU _K q Ki Kv_vI
mieivn c`vb Ki, Zvnj Zvi GB mieivn hvMvb`vi wnme weewPZ ne Ges 5 kZvsk fvU Drm KZb KiZ
ne| wK AvjvP hnZz Drcv`K mivmwi g~mK-11 Pvjvbcmn cY mieivn KiQ, mnZz GB mieivn
hvMvb`vi mev wnme weewPZ ne bv| ZvB, GB mieivni Ici fvU Drm KZbi AvekKZv bB|
ck-36: GKRb wdjvvi dUvMvdvi Avgvì cwZvbi wewfb Abyvb Qwe Zvj| Zvi `vwLj Kiv weji wfwZ
ZvK g~j cwikva Kiv nq| G fvUi weavb wK? [gvnv` IqvwRDi ingvb, wmwbqi GvwmmUvU WvBii-
dvBbv Gv GvKvDUm, wW-bU, 6/8, gvqyb ivW, eK-we, gvnv`cyi, XvKv-1207|]
Di: G hvMvb`vi wnme 5 kZvsk nvi fvU chvR ne, hv Drm KZbhvM| mevwU hvMvb`vi mev
wnme weewPZ ne- dUv wbgvZv mev wnme weewPZ ne bv| KviY, dUvwbgvZvi msvq ejv AvQ h, dUv
cZKiY ev wdj cwqvKiY wbqvwRZ Kvb ew, cwZvb ev msv| AvjvP whwb dUv Zzjb Zvi Kvb
dUv cZKiY ev cwqvKiYi zwWI ev jveiUwi bB| wZwb Ab Kvb jveiUwi _K dUv cZ ev
cwqvKiY Ki mieivn w`Qb| ZvB, G mieivnKvixi mevwU hvMvb`vi mev wnme weewPZ ne| KviY,
hvMvb`vi mevi msvq DjL AvQ h, KvUkb ev ìc ev Abweafve KihvM cY ev mev mieivn Kij
mieivnKvix hvMvb`vi wnme weewPZ ne| AvjvP hvMvb`vi mev wnme wej _K 5 kZvsk nvi fvU
Drm KZb KiZ ne| Aek Avcbvi cwZvbwU hw` miKvix, Avav-miKvix, ^vqZkvwmZ cwZvb, emiKvix msv
(GbwRI), evsK, exgv ev Ab Kvb Avw_K cwZvb, wjwgWU Kvvbx, 1 (GK) KvwU UvKvi AwaK evwlK UvbIfvi
mb cwZvb ev wkv cwZvbi Kvb GKwUi ga Afy nq, ZvnjB c` mevwU hvMvb`vi mev wnme
weePbv Kiv hve|
ck-37: Drcv`bj nZ fvU Pvjvbmn dvwYPvi mieivn Kiv nqQ| G Drm fvU KZb Kivi wbqg wK?
Di: Avgvì `ki fvU eevq dvwYPvi GKwU mev wnme weewPZ| Gfve weePbv Kivi Rb AvBb weavb
AvQ| dvwYPvi mevi Ici Drcv`bi fvUi nvi 6 kZvsk Ges wecYbi A_vr kv-ig fvUi nvi 4 kZvsk|
16 | P a g e
Ze, kv-ig 4 kZvsk fvU w`Z nj GB dvwYPvii Ici Drcv`b chvq 6 kZvsk fvU cwikva Kivi cgvYîc
g~mK-11 Pvjvbc c`kb KiZ ne| cqvRb Drcv`bi chvR fvUi A_ miKvix KvlvMvi Rgv `qvi
cgvYîc URvix Pvjvb Dcvcb Kiv hZ cvi| kv-ig _K dvwYPvi mieivni hw` Drcv`bi 6
kZvsk fvU cwikvai cgvY Dccb Kiv bv nq, Zvnj 6%+4% megvU 10 kZvsk nvi fvU Drm KZb KiZ
ne|
Drcv`bj nZ hw` mivmwi dvwYPvi mieivn Kiv nq, Zvnj G fvUi nvi ne 6 kZvsk| Ze, me `wjjvw`
Drcv`bji wVKvbvq nZ ne| hgb: g~j mshvRb Kii AvIZvq wbeb, UW jvBm, AvqKi mbvKiY msLv
BZvw`| ZvQvov, Uvi `vwLji mgq KvUkvb Ges Ab me `wjjvw`Z Drcv`bji wVKvbv _vKj GB mieivn
Drcv`bj nZ Kiv nqQ ej weewPZ ne| mieivn hLb Drcv`bj _K Kiv nqQ Ges Gi mg_b me
`wjjvw` AvQ ZLb GLvb 6 kZvsk nvi fvU Drm KZb KiZ ne| DjL, RvZxq ivR^ evWi mvaviY Av`k
bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs 2(1) Abymvi h 37wU mevi AvewkKfve Drm
fvU KZb KiZ ne, Zvi ga dvwYPvi iqQ| ZvB, G fvU Pvjvbc _vKjI Drm fvU KZb KiZ ne|
ck-38: kv-ig _K fvU Pvjvbc eZxZ Drm fvU KZbKvixi wbKU dvwYPvi mieivn Kiv nqQ| GLvb
wKfve Drm fvU KZb KiZ ne?
Di: Avgvì `ki fvU eevq dvwYPvi GKwU mev wnme weewPZ| Gfve mev wnme weePbv Kivi Rb
AvBb weavb iqQ| dvwYPvi mevi Ici Drcv`bi fvUi nvi 6 kZvsk Ges wecYbi A_vr kv-ig fvUi
nvi 4 kZvsk| Ze, kv-ig 4 kZvsk fvU w`Z nj GB dvwYPvii Ici Drcv`b chvq 6 kZvsk fvU cwikva
Kivi cgvYîc g~mK-11 Pvjvbc c`kb KiZ nq| cqvRb Drcv`bi cwikvwaZ fvUi A_ miKvix
KvlvMvi Rgv `qvi cgvYîc URvix Pvjvb Dcvcb Kiv hZ cvi| kv-ig hw` Drcv`b i 6 kZvsk fvU
cwikvai cgvY Dcvcb Kiv bv nq, Zvnj kv-ig 10 kZvsk fvU cwikva KiZ ne| A_vr Drcv`bii 6
kZvsk fvU Ges kv-igi 4 kZvsk fvU GK cwikva KiZ ne|
AvjvP Drm fvU KZbKvixi wbKU kv-ig _K dvwYPvi mieivn Kiv nqQ| Kvbv fvU Pvjvbc c`vb
Kiv nqwb| Zvi A_ njv, GB dvwYPvii Ici Drcv`b chvqi 6 kZvsk fvU Ges kv-igi 4 kZvsk fvU
AcwikvwaZ iqQ| ZvB, Drm fvU KZbKvix wej cwikvai mgq megvU 10 kZvsk fvU Drm KZb Kie|
ck-39: GKwU cwZvb Uvi cvIqvi ci Mvwo Avg`vwb Ki GKwU miKvix Awdm mieivn w`qQ| wej cwikvai
mgq wKfve Drm fvU KZb KiZ ne?
Di: Kvbv cwZvb hw` Uvii Kvhv`k cvIqvi ci, IB Kvhv`ki wecixZ cY mieivn `qvi Rb cY
Avg`vwb Ki, Ze Avg`vwb chvq AMxg UW fvU (GwUwf) c`vb KiZ ne bv| Avg`vwb chvq cY vqbi mgq
Uvi WKzgU `vwLj Kij GwUwf Av`vq Kiv ne bv| IB cY Avg`vwbi ci Kvbvic cwieZb ev mshvRb bv Ki
mivmwi Kvhv`k `vbKvix ì mieivn c`vb KiZ ne| mieivn MnxZv cwZvb wej cwikvai mgq hvMvb`vi
wnme 5 kZvsk fvU Drm KZb Kie| wK eve `Lv hvq h, AbK cwZvb Avg`vwbi mgq AZvi KviY
A_ev `Z vqb mb Kivi cqvRb Avg`vwbi Uvi WKzgU `vwLj bv Ki GwUwf cwikva Ki cY Lvjvm
wbq Avm| mieivn chvq fvU Drm KZbi mgq Zviv GB gg Avcw Dvcb Ki h, Avg`vwb chvq Zviv GwUwf
cwikva KiQ| GLvb AvBbi weavb njv, GwUwf hnZz fyjg cwikva Kiv nqQ, mnZz Dnv AvBbi weavb
cwicvjb Ki dir bqvi Rb Ave`b KiZ ne| mieivn chvq wej cwikvai mgq hvMvb`vi wnme 5
kZvsk fvU Drm KZb KiZ ne|
ck-40: GKwU miKvix nvmcvZvj Uvii wecixZ hcvwZ q KiQ| Uvii kZ Abymvi hcvwZ vcb Ki
w`Z ne Ges hcvwZ GK eQi iYvY KiZ ne| Gi Rb Avjv`v Kvbv A_ c`vb Kiv ne bv| Uvi g~j
me Afy AvQ| GLvb wKfve fvU Drm KZb KiZ ne?
Di: Kvbv cY Uvii wecixZ mieivn w`j mvaviYZt G aibi mieivn hvMvb`vi wnme weewPZ nq|
hvMvb`vi mevi Ici fvUi nvi 5 kZvsk, hv Drm KZbi weavb AvQ| hvMvb`vi A_ njv aygv cYwU
mieivn `qv| mieivn `qvi ci hw` vcb Kiv nq, Zvnj vcbi KvRwU evsjv`ki fvU eevq wbgvY msv
mev wnme msvwqZ| GB mevi Ici fvUi nvi 5.5 kZvsk, hv Drm KZbhvM| hcvwZ iYveY
evsjv`ki fvU eevq Abvb wewea mev wnme weewPZ| Abvb wewea mevi Ici fvUi nvi 15 kZvsk, hv
Drm KZbhvM| Uvi Avnvbi mgq Gfve Break-up w`q g~j DjL KiZ nq| g~j cwikvai mgq mswk
mevi wecixZ DwjwLZ nvi fvU Drm KZb KiZ nq| wK Uvi Avnvbi mgq Gfve Break-up bv `qvq
17 | P a g e
mvaviYZt g~j cwikvai mgq mgmvi mw nq| hvnvK, g~j cwikvai mgq Break-up `wLq g~j cwikva Ges
Drm fvU KZb Kiv hZ cvi|
ck-41: GKwU cwZvb QvcvLvbvi mev MnY KiQ| wej cwikvai mgq fvU Drm KZb Kiwb| mgy`q wej
cwikva KiQ| mev`vZvi (QvcvLvbv) KiYxq wK?
Di: fvU Drm KZb bv Kivi Rb mev MnxZv Ges mev `vZv Dfq mgvbfve `vqx neb| g~j mshvRb Ki
AvBb, 1991 Gi aviv-6 Gi Dc-aviv (4O) Abymvi Drm KZbKvix Ges cY ev mev mieivnKvix, g~j mshvRb
Kii Drm KZbhvM cwigvYi Rb, h_fve `vqx _vwKeb| AvBb Gic h_ `vwqZ `qvi KviY njv, Drm
KZbi `vwqZcv ew hw` fyj Ki Drm KZb bv Ki, Zvnj mev mieivnKvix hb KZb KiZ ej| AvjvP
hw` Drm KZbi `vwqZcv ew fvU Drm KZb bv Ki mgy`q wej mev mieivnKvixK c`vb Ki _vK,
Zvnj mev c`vbKvix fvUi A_ mev MnYKvixK dir è Ges mev MnYKvix D A_ miKvix KvlvMvi Rgv
c`vb Kie|
ck-42: ivsM&m wjt Gi wbKU _K evsjv`k Mvm wdm Kvvbx wjt `ywU Mvwo q KiQ| ivsM&m wjt g~mK-11
Pvjvb Bmy KiQ| GLvb fvU KZb KiZ ne wK-bv m welq AbyMn Ki gZvgZ w`b| [gvt nvweeyi ingvb,
WcywU gvbRvi, GvKvDUm wefvM, evsjv`k Mvm wdm Kvt wjt, mì ì, evYevwoqv|]
Di: G fvU Drm KZb KiZ ne bv| fvU Drm KZb mwKZ RvZxq ivR^ evWi mvaviY Av`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-3(K)-Z DjL AvQ h, g~mK-11 Pvjvbc ev g~mK-11
Pvjvbc wnme weewPZ Kvbv Pvjvbcg~j Drcv`K/cZKviK ev eemvqxi wbKU _K cY mieivn MnY Kiv
nj, Ges UvbIfvi Ki ev KzwUi wki AvIZvq ZvwjKvfz cwZvbi wbKU _K ZvwjKvfzw bîm^wjZ
Kvkggvg~j cY mieivn MnY Kiv nj, D mieivn hvMvb`vi mev wnme weewPZ ne bv weavq Gic
g~mK Drm KZbi AvekKZv bB| G ivsM&m wjt Drcv`K ev eemvqx Ges g~mK-11 Pvjvbc Bmy KiQ|
ZvB, Drm fvU KZb KiZ ne bv|
ck-43: md&UIqvi Avg`vwb Ki GKwU cwZvb mieivn `qv nqQ| G Drm fvU KZbi wbqg wK? [cj
iqj nvj`vi, Div, XvKv|]
Di: Uvii wecixZ mieivn `qvi Rb Kvbv cY hw` Avg`vwb Kiv nq, Zvnj wbqg njv, Avg`vwbi Uvi
WKzgU `vwLj KiZ ne| Avg`vwbi Uvi WKzgU `vwLj Kiv nj 4 kZvsk AMxg fvU (GwUwf) Av`vq Kiv ne
bv| GB cY mieivn c`vb Kiv nj wej cwikvai mgq hvMvb`vi wnmve 5 kZvsk fvU Drm KZb Kiv ne|
AbK Avg`vwb chvq Uvi WKzgU `vwLj bv Kivi dj 4 kZvsk GwUwf Av`vq Kiv nq| cieZxZ mieivn
chvq hvMvb`vi wnmve 5 kZvsk fvU Drm KZb KiZ Mj Avcw Dvcb Ki| Gic Avg`vwb chvq
cwikvwaZ 4 kZvsk GwUwf widv bqvi Rb Ave`b KiZ ne| mieivn chvq hvMvb`vi wnmve 5 kZvsk fvU
Drm KZb KiZ ne| GLvb DjL h, mdUIqvi Avg`vwb Ges Drcv`b chvq fvUgy| Ze, eemvqx chvq
Ges mieivn chvq (hvMvb`vi) fvU AvivwcZ ne|
ck-44: megvU KZ UvKvi qi Drm fvU KZb KiZ nq bv?
Di: fvUi Gic Kvb mewbg ve bB| fvUi hviv Drm fvU KZbKvix KZc Zviv Zvì
hKvb g~ji qi Ici chvR Drm fvU KZb Kie| AvqKi Drm KZb msv wewa-weavb Gic
mewbg ve AvQ ej Rvwb| IB weavb _K AbKi gb aviYv RbQ h, fvUi I gb nq Drm fvU
KZbi Kvb mewbg ve AvQ| Avmj Drm fvU KZbi Kvb mewb ve bB|
ck-45: whwb fvU Drm KZb Kib, wZwb wKfve `vwLjc Dnv c`kb Kieb?
Di: RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-4 G Drm
fvU KZbKvixi KiYxq wevwiZfve wjwce AvQ| Drm fvU KZbKvix hw` `vwLjc Rgv w`q _vKb, Zvnj
Zvi `vwLjci 5 Ges 16 bs wgK Drm KwZZ A_i cwigvY DjL Kieb|
ck-46: vbxq evRvi _K DcKiY qi Drm fvU KZb KiZ ne wK-bv m welq AbyMn Ki gZvgZ
w`b|
Di: Kvb qi Ici Drm fvU KZb KiZ ne wK-bv Zv wbaviYi Rb Drm fvU KZb msv wbqg-Kvbyb
weePbvq AvbZ ne| DcKiY q Kiv nqQ wK-bv, vbxq evRvi _K q Kiv nqQ wK-bv, Zv fvU Drm KZb
msv cavb weePbvi welq bq| RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014
Gi AbyQ` bs-2 G ewYZ ZvwjKvq DwjwLZ 36wU mev MnYi mev MnYKvix hw` Drm fvU KZbKvix
18 | P a g e
KZc nq, Zvnj D ZvwjKvq ewYZ nvi fvU Drm KZb KiZ ne| Kvb& Kvb& cwZvb Drm fvU KZbKvix
KZc Zv D Av`ki c_g AbyQ` DjL AvQ| Kvb& Kvb& qi Drm fvU KZb KiZ ne bv, Zv D
Av`ki AbyQ` bs-3 G ewYZ AvQ| D eYbv Abymvi g~mK-11 Pvjvbc ev g~mK-11 Pvjvbc wnme
weewPZ Kvbv Pvjvbcg~j Drcv`K/cZKviK ev eemvqxi wbKU _K cY mieivn MnY Kiv nj, Ges UvbIfvi
Ki ev KzwUi wki AvIZvq ZvwjKvfz cwZvbi wbKU _K ZvwjKvfzw bîm^wjZ Kvkggv-g~j cY mieivn
MnY Kiv nj, IB mieivn hvMvb`vi wnmve weewPZ ne bv weavq Gic fvU Drm KZb KiZ ne bv|
AvjvP ewYZ cwZvbwU Drm fvU KZbi `vwqZcv cwZvb njI hw` qi wecixZ g~mK-11 Pvjvbc
_vK, Zvnj Drm fvU KZb KiZ ne bv|
ck-47: GKwU cwZvb fvU AevnwZcv cY Drcv`b Ki| cwZvbwU hw` Uvii wecixZ Kvbv Drm fvU
KZbi `vwqZcv ì IB cY mieivn c`vb Ki, Zvnj IB mieivni Ici Drm fvU KZb KiZ ne wK-bv
m welq AbyMn Ki gZvgZ w`b?
Di: AvjvP h cYwU mieivn `qv nqQ Zv fvU AevnwZcv| cwZvbwU fvU Pvjvb c`vb KiQ wK-bv
Zv DjL Kiv nqwb| GLvb iY ivLv cqvRb h, hw` Kvbv Drcv`bKvix GKB Ab fvUhvM Ges fvUgy
Dfq cKvii cY Drcv`b Ki, Zvnj D cwZvbK fvUhvM Ges fvUgy Dfq cKvi cYi Rb fvU Pvjvb
Bmy KiZ ne| fvU Pvjvb Bmy Ki Kvbv Drcv`bKvix cwZvb cY mieivn w`j IB mieivn hvMvb`vi wnme
weewPZ ne bv Zv RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-
3(K)-G DjL AvQ| Avevi, Kvbv Drcv`bKvix cwZvb hw` Kvbv Ab ay fvU AevnwZcv cY Drcv`b Ki,
Zvnj Zvi fvU msv Kvbv wbqg-Kvbyb cvjb KiZ nq bv| A_vr Zvi fvU Pvjvbc Bmy Kivi cqvRb bB|
eZgvb weavb njv, h cYK g~j mshvRb Ki AvBbi c_g Zdwmji gvag fvU AevnwZ `qv nqQ, m cY
mieivn w`j IB mievin hvMvb`vi wnme weewPZ ne bv weavq Drm fvU KZb KiZ ne bv| RvZxq ivR^
evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-2(2) Gi klvsk `Lyb| AvjvP
cYwU hw` fvU AvBbi c_g Zdwmj viv fvU AevnwZcv nq _vK, Zvnj Drm fvU KZb KiZ ne bv| Avi
hw` Kvb Gm,Avi,I viv fvU AevnwZcv nq _vK, Zvnj hvMvb`vi wnme 5 kZvsk nvi Drm fvU KZb
KiZ ne|
ck-48: GKwU mev MnYi wecixZ AvswkK g~j cvIqv MQ| GLvb fvU Drm KZbi weavb wK?
Di: g~j mshvRb Ki AvBbi aviv-6 Gi Dc-aviv (3) Abymvi AvswkK g~j cvIqv Mj c~Y g~ji Dci fvU
cwikva KiZ nq| AvBb Gic weavb _vKjI eve hUzKz g~j cvIqv hvq, mUzKz g~ji Ici fvU Drm KZb
Kiv nq| hgb: wbgvY KvRi ejvq wej AvswkK `vwLj Kiv nq| AvswkK wej cwikvai mgq IB AvswkK weji
Dci h fvU c`q ne, Zv Drm KZb Kiv nq|
ck-49: Drm fvU KZb Kivi me mieivnKvix g~mK-12L dig cZqbc Pvq bv| KviY wK?
Di: cZqbc Bmy Kiv Drm KZbKvixi `vwqZ| mieivn c`vbKvix cZqbc bv PvBjI mieivnMnxZv
cZqbc Bmy I Rvix Kie| cZqbc bv _vKj mev c`vbKvix Drm KwZZ A_ Zvi `vwLjc mg^q KiZ
cvi bv| AbK G weavb Rvbv bv _vKvi KviY `vwLjc mg^q Ki bv| ZvB, Zviv cZqbc Pvq bv|
ck-50: Lvevi mieivn wbj KZ cvmU fvU Drm KZb KiZ ne?
Di: 15 kZvsk fvU Drm KZb KiZ ne| Lvevi mieivn bqv A_ KvUvwis-Gi mev bqv| AbK fzj Ki GB
mevK iviuv mev wnme gb Ki _vK| Avevi, AbK hvMvb`vi wnme 5 kZvsk nvi Drm fvU KZb Ki
_vK| Bnv mwVK bq| Kv_vI hq Lvevi Lq Avmj ev Lvevi wKb Avbj IB mev iviuv mev wnme weewPZ
ne| eZgvb Avgvì `k Gwm iviuvi Ici fvUi nvi 15 kZvsk, Avi bb-Gwm iviuvi Ici fvUi nvi 6
kZvsk| G Drm fvU KZbi weavb bB| wK KD Lvevi mieivn w`q Mj GB mev KvUvwis mev wnme
weewPZ ne| KvUvwis mevi Ici fvUi nvi 15 kZvsk, hv Drm KZbhvM|
ck-51: kv-ig _K Mvox wew Kij eZgvb Drm fvU KZbi weavb wK?
Di: kv-ig _K Mvwo wewi KvRwU Avgvì `ki fvU eevq UwWs wnme weewPZ| ZvB, weZvK UW
fvU-Gi h Kvb GKwU cwZZ _vKZ ne| UW fvU Gi eZgvb wZbwU cwZ iqQ| 1. vvW UW
fvU cwZ; 2. Pvi kZvsk (4%) nvi UW fvU c`vb cwZ; Ges 3. cvKR fvU cwZ| eemvqx chvq fvU
c`vb msv Aavq G welqwU wevwiZ AvjvPbv Kiv nqQ (Aavq 5, ct 455 AbyMn Ki `Lyb)| Mvwo weZv
cvKR fvU c`vbi myweav cve bv| KviY, cvKR fvU myweav cvq QvU QvU `vKvb`vi| ZvB, Mvwo weZvK
c_g `ywU cwZi ga h Kvb GKwU cwZ eQ wbZ ne| c_g `ywU cwZZB Mvwo weZv g~mK-11 Pvjvbc
19 | P a g e
Bmy Ki Mvwo mieivn Kie| mieivn MnxZv Drm fvU KZb Kie bv| Drcv`K Ges eemvqx g~mK-11
Pvjvbcmn cY mieivn c`vb Kij Drm fvU KZb KiZ nq bv|
ck-52: GKwU cwZvb vbxqfve q Ki| Ze, wbR g~j cwikva Ki bv| cwZvbwU weZvK jvKvj Gjwm
c`vb Ki| weZv cY mieivni ci Gjwmi wbqg Abymvi evsKi gvag g~j cwikva Kiv nq| GLvb Drm
fvU KZb Kivi weavb wK?
Di: evsK g~j cwikvai mgq Drm fvU KZb Kie| RvZxq ivR^ evWi Drm fvU KZb msv mvaviY
Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` 02 Gi DcvbyQ` (6)-G Dnv ewYZ AvQ|
ck-53: evwYwRK cY (gWg) g~mK-11 Pvjvbmn Kvb cwZvbi wbKU wew Kiv nqQ| mieivn MnxZv cwZvb
hvMvb`vi wnme Drm fvU KZb KiZ Pvq| G mwVK weavb wK?
Di: G eemvqx KZK g~mK-11 Pvjvbc Bmy Ki gWg wew Kiv nqQ| Avgiv Rvwb h, Drcv`K ev
eemvqx fvU Pvjvbmn cY wew Kij IB mieivn hvMvb`vi mev wnme weewPZ nq bv| ZvB, AvjvP
mieivnMnxZv Drm fvU KZb Kie bv|
ck-54: Kvb cwZvb Avbmvi ev wfwWwc wbqvM Kiv nj wej cwikvai mgq fvU Drm KZb KiZ ne wK?
Di: Avbmvi I wfwWwc h cwZvb mieivn Ki m cwZvb wmwKDwiwU mvwfm ev gvbem` mieivnKvix cwZvb
wnme wbewZ bq| Bnv GKwU m~Y miKvix, Avav-mvgwiK msv| Ze, fvU AvBbi weavb Abymvi, mevwU D h
Kvb GKwU mevi evLvi AvIZvq coe| D `ywUi mevi fvUi nvi 15 kZvsk| `ywU mevi B
evaZvg~jKfve Drm fvU KZb Kivi weavb iqQ| ZvB, G 15 kZvsk nvi Drm fvU KZb KiZ ne|
ck-55: cY Avg`vwb nqQ we`k _K| ivwbKviK WKzgU ciY KiQb| WKzgU wWmwcvw AvQ|
GjwmZ kZ wQj h, WKzgU wWmwcvw _vKj 30 gvtWt KZb Kiv ne| GLb 30 gvtWt KZb Kiv nqQ| GB
KZbi bvg wWmwcvw wd| ck njv GB wWmwcvw wdi Ici g~mK c`vb KiZ ne wK-bv? c`vb KiZ nj
K c`vb Kie?
Di: mevi KvW Gm056.00 (evswKs I bb-evswKs mev c`vbKvix) Abymvi wWmwcvw wdi Ici fvU c`vb
KiZ ne| KviY, GB wd Av`vq I MnY KiQ evsK| fvU AvBb Abymvi whwb wd c`vb Kieb wZwbB fvU c`vb
Kieb| GLvb mev c`vbKvix njv evsK| Avi mev MnYKvix I mevi g~j ev wd cwikvaKvix njv ivwbKviK|
ZvB, fvU c`vb Kivi `vwqZ ivwbKviKi Ici eZvq| wdi mv_ fvU KZb Ki ivLv hvq| A_ev wd hw` fvU-
Afy (VAT-Inclusive) nq _vK, Zvnj wdi cwigvYK 7.6666 w`q fvM Kij 15 kZvsk fvUi cwigvY
cvIqv hve| wd _K fvUi cwigvY weqvM Ki fvU miKvix KvlvMvi Rgv `qv hvq| Avi wd evsK MnY KiZ
cvi|
ck-56: GKwU cwZvb weGmAviGg _K iW wKb g~mK-11 Pvjvbmn mivmwi hvvevwo dvBIfvi wbgvYKvix
KUviK mieivn Ki| KUvi cwZvb Drm fvU KZb Kie wK-bv m welq AbyMn Ki gZvgZ w`b|
Di: weGmAviGg g~mK-11 Pvjvb wè| iW Zv GKRb eemvqx| eemvqxi fvU c`vbi h Kvb
cwZZ wZwb fvU c`vb KiZ cvib| eemvqxi fvU c`vbi cwZjv RvbZ AbyMn Ki (Aavq 5, ct
455 `Lyb)| Ze, AvjvP Zvi Rb vvW fvU cwZ myweavRbK| wZwb qKZ iWi Ici g~j mshvRb
Ki, g~j NvlYv w`q, NvwlZ g~ji Ici 15 kZvsk fvU cwikva Kieb| c~e c` fvU iqvZ beb| wZwb
g~mK-11 Pvjvb Bmy Ki KUviK iW mieivn Kieb| KUvi Drm fvU KZb Kie bv| A_ev wZwb 4 kZvsk
nvi eemvqx chvqi fvU c`vb Ki g~mK-11 Pvjvbmn KUviK iW mieivn KiZ cvib| mI KUvi
Drm fvU KZb Kie bv| Ze, G iW mieivnKvix DcKiY Ki iqvZ MnY KiZ cvieb bv| RvZxq ivR^
evWi Drm fvU KZb msv mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` 3 Gi
DcvbyQ` (K) Abymvi Kvb eemvqx g~mK-11 Pvjvbcmn cY mieivn c`vb Kij Drm fvU KZb KiZ ne
bv|
ck-57: Kvb cwZvb gymK-11 Pvjvb Bmy Ki AevnwZcv cY mieivn `qv nqQ| G Drm fvU KZb
Kivi weavb wK?
Di: hw` Kvb Ab aygv fvU AevnwZcv cY Drcv`b Kiv nq, Zvnj D cwZvbi fvU msv Kvb
wbqg-Kvbyb cwicvjb KiZ ne bv| Gic cwZvb g~mK-11 Pvjvb Bmy Kie bv| hw` cYwU fvU AvBbi c_g
Zdwmj viv fvU AevnwZ `qv nq, Zvnj hvMvb`vi wnme Drm fvU KZb KiZ ne bv| Avi hw` Gm,Avi,I
viv fvU AevnwZ `qv nq, Zvnj hvMvb`vi wnme Drm fvU KZb KiZ ne| hw` Kvb Ab fvUhvM Ges
20 | P a g e
fvU AevnwZcv Dfq cY cZ Kiv nq, Zvnj `y aibi cYB g~mK-11 Pvjvb Bmy Ki mieivn KiZ ne|
m Drm fvU KZb msv RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi
AbyQ` bs 3 Gi DcvbyQ` bs (K) Abymvi Drm fvU KZb KiZ ne bv|
ck-58: Uvii gvag wmgU wew nQ 250 UvKv evM| Gi g~j Abygv`b AvQ 235 UvKv evM| Kvb g~ji
Ici Drm fvU KZb KiZ ne?
Di: g~mK-11 Pvjvbc Bmy Kiv nj GLvb Drm fvU KZb Kivi cqvRb bB| KviY, Drcv`bKvix g~mK-11
Pvjvbci gvag wew Kij wZwb hvMvb`vi wnme weewPZ neb bv| RvZxq ivR^ evWi mvaviY Av`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs 3(K)-Z Bnv DjL AvQ| Ze, Abygvw`Z g~ji Pq Kg
ev ewk g~j hw` Uvi cvIqv hvq Zvnj Zv fvUi mswk wefvMxq KgKZvK AewnZ KiZ ne Ges Uvi
DwjwLZ cwigvY cY Uvi g~j fvU Pvjvb Bmy Ki mieivn w`Z ne| Icii weavb Abymvi mI Drm
fvU KZb KiZ ne bv|
ck-59: Avgvì cwZvb wmivwgK mvgMx cZ Ki| g~mK-11 Pvjvbcmn GKwU cwZvb wmivwgK mvgMx mieivn
`qv nqQ| D mieivni Ici Drm fvU KZb ne wK-bv Ges hw` KZb nq, Zvnj iqvZ cvIqv hve wK-bv m
welq AbyMn Ki gZvgZ w`b? [Avkivdzj nK, GvwmmUU gvbRvi (fvU), kvBbcyKzi wmivwgKm wjt, ewgKv
Bvwqvj cvK, Kvwkgcyi, MvRxcyi|]
Di: RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-3 Gi
DcvbyQ` bs-(K) Z DjL AvQ h, g~mK-11 Pvjvbc ev g~mK-11 Pvjvbc wnme weewPZ Kvbv
Pvjvbcg~j Drcv`K/cZKviK ev eemvqxi wbKU _K cY mieivn MnY Kiv nj, Ges UvbIfvi Ki ev KzwUi
wki AvIZvq ZvwjKvfz cwZvbi wbKU _K ZvwjKvfzw bîm^wjZ Kvkggvg~j cY mieivn MnY Kiv nj,
D mieivn hvMvb`vi wnme weewPZ ne bv weavq Gic g~mK Drm KZbi AvekKZv bB| hnZz
Avcbvi cwZvb GKwU Drcv`bKvix cwZvb Ges g~mK-11 Pvjvbcmn cY mieivn KiQ, mnZz G Drm
fvU KZb KiZ ne bv| Drm fvU KZb Ges iqvZ `ywU Avjv`v welq| iqvZi mywbw` wewa-weavb iqQ| GLvb
iqvZ ejZ Avcwb hw` Drm KwZZ A_ mg^q KivK eywSq _vKb, Zvnj Avgvi AwfgZ njv, hnZz GLvb
Drm KZbi myhvM bB; mnZz mg^q KiviI Kvbv myhvM bB| hw` Drm KZb Kiv nq _vK, Zvnj Zv fyj
nqQ| fyjg miKvix LvZ A_ Rgv nj widv bqvi weavb iqQ|
ck-60: GKwU cwZvbi KwDUvi givgZ Kiv nqQ| 500 UvKvi qvi cvUm Ges 500 UvKv mvwfm PvR
megvU 1000 UvKvi wej `vwLj Kiv nqQ| G Drm fvU KZbi weavb wK? [ivwKzej nvmb, GwwKDwUf,
Wv-evK nvDwRs dvBbvm Kcvikb wjt, jkvb-2, XvKv|]
Di: G qvi cvUm-Gi weji Ici _K hvMvb`vi wnme 5 kZvsk nvi Drm fvU KZb KiZ ne
Ges mvwfm PvRi weji Ici _K Z_-chyw wbfi mev wnme 4.5 kZvsk nvi Drm fvU KZb KiZ ne|
GLvb `ywU welq iqQ| GKwU njv qvi cvUm mieivn; Avi GKwU njv KwDUvi givgZ ev mvwfm c`vb|
fvU Pvjvb ev wej G `ywU welq Avjv`v Ki DjL KiZ nq| qvi cvUm mieivn Kivi welqwU UW fvUi
AvIZvaxb| UW fvU msv wewaweavb wevwiZfve RvbZ (Aavq 5) ct 455 `Lyb| Gic A_vr Kvb
qvi cvUm Avg`vwb ev q Ki mieivn `qvi mvaviYZ hvMv`vi wnme 5 kZvsk nvi fvU Drm KZbi
AvekKZv _vK| Abw`K, KwDUvi givgZ ev mvwfwms Gi KvR Z_-chyw wbfi mevi AvIZvq msvqxZ
ne| D mevi msvi ga GKwU Clause AvQ hv njv - IT Support and Software Maintenance Service.
KwDUvi givgZ Kiv ev KwDUvi mvwfwms Kivbv IT Support Service Gi AvIZvq co| D mevi
msK~wPZ wfwg~j fvUi nvi 4.5 kZvsk, hv Drm KZbhvM| AZGe G 4.5 kZvsk nvi fvU Drm KZb
KiZ ne|
ck-61: Gevii evRU weavb Kiv nqQ h, evwlK GK KvwU UvKvi AwaK evwlK UvbIfvihy cwZvbK Drm
fvU KZb KiZ ne| Avgiv Rvwb h, evRU NvlYvi ZvwiL _K A_vr 04 Ryb, 2015 ZvwiL _K GB weavb
KvhKi nqQ| ck njv, UvbIfvi wK wfwZ wbavwiZ ne| c~ei eQii wfwZ, bvwK eZgvb eQii Abygvbi
wfwZ, bvwK eZgvb eQi hLb GK KvwU UvKv UvbIfvi AwZg Kie ZLb _K wbavwiZ ne|
Di: Gm. Avi. I bs-118-AvBb/2015/724-g~mK, ZvwiL: 04 Ryb, 2015 Gi weavb Abymvi, evwlK GK KvwU
UvKvi AwaK UvbIfvihy cwZvbK Drm fvU KZb KiZ ne| D Gm. Avi. I Gi weavb 04 Ryb, 2015 ZvwiL
_KB KvhKi nqQ| evwlK UvbIfvi ejZ GK eQi mieivnKZ cY ev mev _K cvc ev cv mgy`q A_K
eySvq| eQi ejZ Avgiv A_eQi A_vr 1 RyjvB _K i Ki cieZx eQii 30 Ryb ch eywSq _vwK| ck njv,
21 | P a g e
04 Ryb ZvwiL _K Kvb cwZvb Drm fvU KZbi hvM wK-bv Zv weePbvi Rb cwZvbwUi evwlK UvbIfvi
wKfve wbaviY KiZ ne| hme cwZvbi evwlK UvbIfvi GK KvwU UvKvi Pq AbK ewk mme cwZvbi
Kvb mgmv bB| hme cwZvbi evwlK UvbIfvi GK KvwU UvKvi KvQvKvwQ mme cwZvb welq wmv
MnYi AeKvk iqQ|
KqKfve welqwU wbb Kivi AeKvk iqQ, hgb: c~ei eQii UvbIfvi, eZgvb eQii UvbIfvi, AvMvgx eQii
AbywgZ UvbIfvi BZvw`| Ze, Avgvi gZ eZgvb eQii UvbIfvii wfwZ welqwU wbw KivB kq| KviY njv,
4 Ryb, 2015 ZvwiL eZgvb A_eQii 11 gvmi ewk mgq AwZevwnZ nqQ| GK KvwU UvKvi 12 fvMi 11 fvM
njv 91 jvL 66 nvRvi 666 UvKv gv| 3 w`bi UvbIfvi ùvovq 82 nvRvi 1 kZ 91 UvKv gv| A_vr eQi GK
KvwU UvKv wnme Ryb gvmi 3 ZvwiL ch megvU UvbIfvi ùvovq 92 j 48 nvRvi 4 kZ 57 UvKv gv|
ZvB, Avgvi gZ hme cwZvbi UvbIfvi eZgvb A_eQii 3 Ryb ZvwiL ch 92 j 48 nvRvi 4 kZ 57 UvKvi
ewk nqQ mme cwZvbK 4 Ryb ZvwiL _KB Drm fvU KZb KiZ ne|
03. wbgv Y msv mevi Drm fvU KZb

ck-62: Avgiv wc-dvweKUW xj wews cZ I vcbi KvR Kwi| mvaviYZ: Avgiv IqvK AWvi ev Pzwi
gvag KvR wbq _vwK| wc-dvweKWU xj wews cZ KiZ mvaviYZ: GgGm cU, cvwjb, cvbj, bvU-ev-
z, Bbmyjkb, vB jvBU, Iqvj jvBU BZvw` cqvRb nq| Avgiv Gjv cZ Kwi| cZ Kivi ci Avgiv wbavwiZ
vb wbq wews Zwi Ki w`B| IqvK AWvi ay megvU g~j DjL _vK| Avgvì KvRi Ask njv wews Gi
Wwqs Kiv, Dcv`vbjv cwienb I mieivn Kiv Ges wews cZ Kiv (BiKkb)| Avgvì IB cYjvi g~j
NvlYv `qv AvQ| NvlYv Abyhvqx Avgiv fvU Pvjvb Bmy Ki, PjwZ wnmve iwRvi fvU weqvM Ki cYjv
cwienb Ki wbq hvq| aiv hvK, Avgvì mieivn g~j 50 jvL UvKv| Gi Ici Avgiv Drcv`b chvq Abygvw`Z
g~j NvlYv Abyhvqx 15 kZvsk nvi fvU cwikva Kwi| wK Avgvì IqvK AWvi megvU g~j 80 j UvKv|
KviY, IqvK AWvi wbwgZ wews-Gi megvU g~j aiv nq| Avgvì cgU `qvi mgq KvqUiv 5.5 kZvsk nvi
Aewk g~ji Ici fvU KZb Ki| GfveB Avgiv KvR Ki AvmwQ| mwZ fvU mvKj _K ejv nqQ h,
Avgvì megvU IqvK AWvi g~ji Ici Drcv`b chvq 15 kZvsk fvU cwikva KiZ ne| cwZwU IqvK AWvii
wecixZ Avjv`v Avjv`v g~j NvlYv c`vb KiZ ne| AbyMn Ki G welq AvBbmZ gZvgZ w`b| [Rvwn`yj
Bmjvg, GvwmmUvU Rbvij gvbRvi (fvU Gv Uv), wcBwe xj GvjvBq wjt, wcq cvb UvIqvi, 19 Kvgvj
AvZvZyK GwfwbD, ebvbx, XvKv|]
Di: ewYZ welqwU KqKfve wbw Kiv hZ cvi| welqjv wbfi Ki mieivnKvix Ges mieivn MnxZvi ga
wKfve Pzw mvw`Z nqQ Zvi Ici| c_gZ, hw` mieivnKvixi mv_ Gfve Pzw mvw`Z nq h, mieivnKvix
me Dcv`vb mieivn Ki wews vcb Ki è Ges mieivnKvixK megvU g~j c`vb Kiv ne, Zvnj KvhgwU
ne wbgvY msv mev| hgb GKRb KUvi BU, iW, wmgU, evwj BZvw` wbR q Ki ivv wbgvY Ki `q| wZwb
wbgvY msvi mev c`vb Kib| Zvi megvU wej _K 5.5 kZvsk nvi fvU Drm fvU KZb Kiv nq| wZwb
Dcv`vbi Ici chvR fvU cwikva Kib| ZvB, me Dcv`vb mieivn w`q wews vcb Ki w`j megvU
g~ji Ici 5.5 kZvsk nvi fvU Drm KZb KiZ ne| m mieivnKvix wbR^ cvU _K Dcv`vbmg~n
mieivn w`qQb bvwK Ab Kvb cvU _K q Ki mieivn w`qQb Zv mieivnMnxZvi weePbvi welq bq|
mieivnKvix wbR^ cvU _K mieivn w`jI Drcv`bii chvR fvU cwikva Ki fvU Pvjvbmn mieivn w`Z
ne| Avevi, mieivnKvix Ab Kvb cvU _K Dcv`vbmg~n q Ki mieivn w`jI qi mgq Drcv`b chvqi
fvU cwikva Ki Zv q KiZ ne| mieivnMnxZv Pzwg~ji Ici 5.5 kZvsk nvi wbgvY msv wnme fvU
Drm KZb Kieb| wZxqZ, hw` Pzw Gfve nq h, mieivnKvix Dcv`vbmg~n (GgGm cU, cvwjb, cvbj, bvU-
ev-z, Bbmyjkb, vB jvBU, Iqvj jvBU BZvw`) mieivn Kie| A_vr mieivn MnxZv Dcv`vbmg~n q Kie|
Zvnj Dcv`vbmg~ni mieivn cYi mieivn wnme weewPZ ne| Dcv`vbmg~ni NvwlZ g~ji Ici 15 kZvsk
nvi fvU cwikva Ki fvU Pvjvbmn Dcv`vbmg~n mieivn w`Z ne| Drcv`K fvU Pvjvbmn mivmwi mieivn
w`qQ weavq Drm fvU KZbi eZgvb weavb Abymvi GB mieivni Ici Drm fvU KZb KiZ ne bv| Gi ci
Avme vcbi KvR| vcbi KvR njv GKwU Avjv`v mevi mieivn| vcbi KvR Dcv`vb mieivnKvix mv`b
KiQb bvwK Ab KD mv`b KiQb Zv g~j welq bq| g~j welq njv vcbi KvRwU njv mevi mieivn|
mevwUi wkivbvg njv Bwwbqvwis dvg| Avgvì fvU eevq Bwwbqvwis dvg mevi msv njv, Bwwbqvwis
dvg A_ Ggb Kvb ew, cwZvb ev msv whwb A_ev hviv evwYwRK wfwZ, wbw` PvR, wd ev cYi wewbgq feb,
ivvNvU, mZz, KvjfvU, wZma, fvh, IfviexR, dvBIfvimn h Kvb aibi AeKvVvgvMZ wWRvBb I K
22 | P a g e
GwgU cYqb Kib A_ev D AeKvVvgvi wbgvY KvR Z`viKx ev evevqb Kib| GB msv Abymvi, wc-
dvweKUW wews vcb Ki `qvi KvR Bwwbqvwis dvg mevi AvIZvq coe| GB mevi Ici fvUi nvi 15
kZvsk hv Drm KZbhvM| G Dcv`vbi g~j bq, aygv vcb eve` h g~j cwikva Kiv ne m g~ji Ici
15 kZvsk nvi fvU Drm KZb KiZ ne| ZZxqZ, mvKji KgKZvMY hic ejQb mfve wc-dvweKUW
xj wews GKwU cY wnmeI mieivn `qv hvq| Kvgm Gv, 1969 Gi c_g Zdwmj Abymvi wc-dvweKUW
wews 94.06 nwWsfz cY| ZvB, mieivnKvix Ges mieivnMnxZvi ga Pzw mv`bi ci Pzw Abyhvqx wewswUi
g~j NvlYv w`Z ne| fvU Gi wefvMxq KgKZv NvwlZ g~j Abygv`b Kieb| fvU Pvjvb Bmy Ki 15 kZvsk
nvi fvU cwikva Ki wewswU mieivn w`Z ne| fvU Pvjvb AvQ weavq Gic Drm fvU KZb KiZ ne
bv| G aibi mieivn mvaviYZ eo mieivn nq _vK| ZvB, GKevi mieivn `qv nq bv ev GKevi g~j cwikva
Kiv nq bv| ZvB, Gic Pzw Abyhvqx AvswkK g~j cwikvai mgq AvswkK wnme fvU Pvjvb Bmy Kiv hvq Ges
IB Aski Ici fvU cwikva Kiv hvq| Ze, wews Gi Wwqs Ki `qvi KvRUzKy Avjv`vfve weePbv KiZ ne|
Avgvì `ki fvU eevq AvwKU, BUwiqi wWRvBbvi ev BUwiqi WKviUi GKwU Avjv`v mev| GB
mevi KvW Gm050.10| GB mevi Ici fvUi nvi 15 kZvsk hv Drm KZbhvM| ZvB, PzwZ wews Gi Wwqs
Kivi KvRUzKz Avjv`v DjL KiZ ne| Gi g~jI Avjv`v DjL KiZ ne| GB g~ji Ici 15 kZvsk fvU
chvR ne|
ck-63: Avgiv GKwU exgv Kvvbx| Avgvì eov Awdm we`yr Drcv`bi Rb Uvii gvag mvjvi wmg
vcb Kiv nqQ| vcbKvix wej `vwLj KiQb| GB wej _K fvU Drm KZb KiZ ne wK-bv m welq AbyMn
Ki gZvgZ w`b| [èvkxl Kzgvi Kzz, GwwKDwUf Awdmvi, Wv jvBd Byi Kvvbx wjt, Div evsK feb,
90 gwZwSj evwYwRK GjvKv, XvKv-1000| ]
Di: Kvgm Ges fvU eevq eeZ cYi kYxwebvmi weavb Abymvi mvjvi cvbji eYbv njv
photovoltaic cells, whether or not assembled in modules or made up into panels. GB cYi GBP.Gm KvW
bs- 8541.40.10| RvZxq ivR^ evWi GmAviI bs 119-AvBb/2015/725-g~mK, Zvs 04 Ryb, 2015 Abymvi
AvjvP cYwU Avg`vwb I Drcv`b chvq fvUgy| Avgiv mi we`yr Drcv`bi Rb h solar panel eenvi Kwi Zv
photovoltaic cells QvovI Aviv KwZcq Dcv`vbi mgw| Dcv`vbjv njv: BbfvUvi, evUvwi, Kej, v
BZvw`| photovoltaic cells Gi Avg`vwb I Drcv`b chvq fvU AevnwZ _vKjI eemvqx chvq fvU
AvivwcZ iqQ| mvjvi wmgi Abvb AvBUgjv fvUhvM cY| Ze, Kvb A_bwZK Kvhg wKfve
mvw`Z nQ Zv weePbvq wbq fvUi weavb cqvM KiZ nq| fvU AvivwcZ nq cY I mevi Ici| ZvB,
c_gB eySv cqvRb h, weePbvaxb A_bwZK KvhgwU cY bvwK mev| cYi fvU AvivwcZ nq Avg`vwb,
Drcv`b Ges eemvqx chvq| AvjvP A_bwZK KvhgwU eemvqx KZK cYi mieivn wnme AvcvZ`wZ gb
nZ cvi wK cKZc Bnv GKwU mevi mieivn| Avgvì `ki fvU eevq mevmg~n msvwqZ Kiv AvQ|
mevmg~ni ga GKwU mevi wkivbvg njv wbgvY msv| GB mevi msv njv: wbgvY msv A_ Ggb Kvb
cwZvb, msv ev ew hvnv ev whwb evwYwRK wfwZ feb, hvMvhvM gvag, cwienY, moK, gnvmoK, mZz ev Ab
h Kvb aibi AeKvVvgv wbgvY, givgZ ev iYveY Kwiqv _vK ev _vKb Ges Kvb AeKvVvgvi mwnZ mshy
nq ev Dnvi Ask wnmve eeZ nq GBic h Kvb aibi vqx ev Avqx msvcbI (hgb: kxZvZc wbqY eev,
dj&m wmwjs, wjdU BZvw`) Bnvi Af y nBe| GB msvi ggv_ njv g~jZt wVKv`vi KZK c` mev| mev
c`vbwU evwYwRK wfwZ nZ ne| mevwU nZ ne Kvb AeKvVvgv wbgvY, givgZ ev iYveY Kivi mev|
kxZvZc wbqY eev, dj&m wmwjs, wjdU BZvwÌ AeKvVvgiv AvIZvq coe| mvjvi wmg vcb G aibi
GKwU AeKvVvgv| KviY, Bnv AeKvVvgvi mv_ mshy nq| Avcbvi ewYZ Uvii gvag Avcbvì Awdm
mvjvi wmg vcb Kiv nqQ| GB KvhgwU Avgvì `ki fvU eevq wbgvY msv mevi AvIZvfz|
wbgvY msvi fvUi nvi 5.5 kZvsk, hv Drm KZbhvM| Uvi Ges wej hw` fvU Avjv`v DjL bv _vK
Zvnj megvU g~j _K 5.5 kZvsk fvU ei Ki Zv KZb Ki ivLZ ne| megvU g~j _K 5.5 kZvsk fvU
ei Kivi wbqg njv megvU g~jK 105.5 w`q fvM Ki, fvMdjK 5.5 w`q Y KiZ ne| aviv hvK, megvU
wej `vwLj Kiv nqQ 10,00,000 (`k jvL UvKv gv)| 10,00,000 UvKvK 105.5 w`q fvM Kij cvIqv hvq
9,478.67 UvKv| GB fvMdjK 5.5 w`q Y Kij cvIqv hvq 52,132.70 UvKv, hv njv 5.5 kZvsk fvU|
fvUi welqwU Kvhv`k DjL KiZ nq| Kvb Kvhgi Ici fvUi nvi KZ ne Zv c~eB wePvi-weklY Kij
cieZxZ wej cwikvai mgq RwUjZv mw nq bv| c~e fvUi nvi wbwZ nIqv bv Mj Kvhv`k wjLZ ne h,
miKvix wewa-weavb gvZveK wej _K Drm fvU KZb Kiv ne| Zvnj cieZxZ RwUjZv nq bv| Kvhv`k hw`
fvUi welq DjL bv _vK Zvnj wej _K fvU KZb KiZ PvBj mieivnKvix Avcw KiZ cvib| GwelqwU
23 | P a g e
mieivn`vZv Ges mieivnMnxZvi ga wbw KiZ ne| h_vh_ cwigvY fvU miKviK cwikva KiZ ne| fvU
cwikva Kieb mekl fvv| AvjvP mevi fvv njv Avcbvi Awdm| ZvB, wej _K hw` 5.5 kZvsk
fvU KZb Kiv me bv nq, Zvnj Avcbvì Awdmi wbR^ Znwej _K 5.5 kZvsk fvU cwikva KiZ ne|
ck-64: GKwU dvgvwmDwUKvj Kvvbx wjdU mieivn wbq vcb KwiqQ| mieivn I vcbKvix cwZvb g~mK-
11 Pvjvbc c`vb Kiwb| GLvb fvU Drm KZbi weavb wK? [gvt wRjyi ingvb, MvRxcyi, XvKv|]
Di: Avgvì `ki fvU eevq mevmg~n msvwqZ Kiv AvQ| Zba Kvb Kvb mev fvUhvM Zv wbw` Kiv
AvQ| Ggb GKwU fvUhvM mevi wkivbvg njv wbgvY msv| GB mevi msv njv wbgvY msv A_ Ggb Kvb
cwZvb, msv ev ew hvnv ev whwb evwYwRK wfwZ feb, hvMvhvM gvag, cwienb, moK, gnvmoK, mZz ev Ab
hKvb aibi AeKvVvgv wbgvY, givgZ ev iYveY Kwiqv _vK ev _vKb Ges Kvb AeKvVvgvi mwnZ mshy
nq ev Dnvi Ask wnmve eeZ nq GBic hKvb aibi vqx ev Avqx msvcbI (hgb: kxZvZc wbqY eev,
dj&m wmwjs, wjdU BZvw`) Bnvi Af y nBe| GB msvi ga wZbwU Kvhg Afy AvQ, h_v: (1) wbgvY; (2)
givgZ; Ges (3) iYveY| GB wZbwU KvRB wbgvY msv mevi AvIZvfz ne| Kvb KvVvgvi mv_ mshy
Kvb Avqx ev vqx msvcbI wbgvY msv mev wnme weewPZ ne| wjdU wbgvY msv wnme weewPZ ne Zv
msvZB DjL AvQ| wjdU Kvb vcbvi mv_ vqxfve mshy _vK, A_vr wjdU IB vcbvi Ask| ZvB, wjdU
vcb, wjdU givgZ ev wjdU iYveY BZvw` Kvhg wbgvY msv mevi AvIZvfz ne| GKB cwZvb hw`
wjdU mieivn w`q vcb Ki `q, Zvnj GB KvR wbgvY msv mev wnme weewPZ ne ZvZ Kvb m`n bB|
wK hw` GK cwZvb aygv wjdU mieivn Ki, Avi Ab Kvb cwZvb wjdU vcb Ki `q, Zvnj wjdU
mieivni KvRwU Avjv`vfve weePbv KiZ ne| mieivnwU hw` Uvii wecixZ nq _vK, Avi Uvi cvIqvi
ci hw` wjdwU Avg`vwb Kiv nq _vK, Avi mieivn MnYKvix hw` miKvix, AvavmiKvix I ^vqZkvwmZ msv, evsK,
exgv I GbwRI cwZvb nq _vK, Zvnj Avg`vwb chvq vqbi mgq Uvi WKzgU `vwLj Kij KZc 4
kZvsk GvWfv UW fvU (GwUwf) Av`vq Kie bv| mieivn chvq hvMvb`vi wnme 5 kZvsk nvi fvU Drm
KZb KiZ ne| wjdU mieivnKvix hw` Drcv`bKvix nb, Ges hw` fvU Pvjvbmn wjdU mieivn `b, Zvnj
mieivni weji Ici _K Kvb fvU Drm KZb KiZ ne bv| mieivnKvix hw` eemvqx nb Ges hw` fvU
Pvjvbmn wjdwU mieivn w`q _vKb,Zvnj Kvb fvU Drm KZb KiZ ne bv| vcb eve` h wej cwikva Kiv
ne, Zvi Ici wbgvY msv mev wnme 5.5 kZvsk nvi fvU Drm KZb KiZ ne| Ze, wjdU mieivn Ges
vcb mvaviYZt c_Kfve Kiv nq bv| mvaviYZt GKB cwZvb wjdU mieivn, vcb Ges KqK eQi mvwfwms I
iYveYi KvR Ki _vK| ZvB, wjdU mieivn, vcb, mvwfwms, iYveYi KvR wbgvY msv mevi AvIZvq
coe| wbgvY msv mevi Ici fvUi nvi eZgvb msK~wPZ g~ji wfwZ 5.5 kZvsk| GB mevi Ici chvR
fvU Drm KZbi weavb iqQ| ZvB, wjdU mieivn wbq vcb Kivj wbgvY msv mev wnme 5.5 kZvsk nvi
fvU Drm KZb KiZ ne|
04. mev Avg`vwbi Drm fvU KZb

ck-65: eì Wze hvIqv RvnvR mvjfR Kivi Rb we`k _K BKzBcgUmmn Bwwbqvi Avmeb| e`wkK
gy`vq Zvì mevg~j cwikva KiZ ne| G fvU chvR ne wK-bv Rvbveb| [Zvbwfi Beb gvR`,
^ZvwaKvix, wcvBb gwkbvixR, KYjnvU, PMvg|]
Di: G we`k _K mev`vZv Gm mev c`vb Kieb| A_vr mev Avg`vwb Kiv ne| GB mevwU Abvb
wewea mev wnme weewPZ ne| mevi KvW bs- Gm099.20| GB mevi Ici fvU AevnwZ c`vb Kiv bB|
A_vr fvU chvR ne| G fvUi nvi ne 15 kZvsk| mev Avg`vwbi evsKi gvag g~j cwikvai
weavb iqQ| Ges evsKi gvag mevi g~j cwikvai mgq evsKi Ici Drm fvU KZb Kivi `vwqZ `qv
nqQ| AwaK Abvb wewea mev Drm fvU KZbi ZvwjKvi ga Afy AvQ| A_vr ewYZ mevwU 15 kZvsk
nvi fvUhvM Ges evsK KZK chvR fvU Drm KZbhvM|
ck-66: Avgiv GKwU dBU divqvwWs Kvvbx| kxjsKvi mv_ Avgvì RqU fvi| Avgiv kxjsKvi Kvvbxi
IqeeBRW mdUIqvi eenvi Kiev| mRb IB KvvbxK mvwfm PvR c`vb KiZ ne| mvwfm PvRi Ici
fvU cwikva KiZ ne wK-bv m welq AbyMn Ki gZvgZ w`b| [dqR gynv` Kexi, gvbRvi (dvBbv),
Gcv dBU wjt evsjv`k, 206/G, ZRMvI Bvwqvj GjvKv, XvKv|]
Di: Kvb mevi Ici fvU chvR ne wK-bv Zv wbYqi Rb c_g IB mevwU Kvb KvWi AvIZvq coQ Zv
wbaviY KiZ nq| GLvb DjL h, evsjv`ki fvU eevq fvUhvM me mevi KvW Ges msv wbaviY Kiv
24 | P a g e
AvQ| hme mevi KvW Ges msv wbaviY Kiv bB, mme mev Gm 099.20 Abvb wewea mev-i AvIZvq
coe| Avcbvì cwZvbi Kvhg Avgvì fvU eevq msvwqZ Z_-chyw wbfi mev-i AvIZvfz ne|
Z_-chyw wbfi mev (Information Technology Enabled Services) A_ Digital Content Development and
Management, Amination (both 2D and 3D), Geographic Information Services (GIS), IT Support and
Software Maintenance Services, Web Site Services, Business Process Outsourcing, Data entry, Data
Processing, Call Centre, Graphics Design (digital service), Search Engine Optimization, Web Hosting, E-
commerce and Online Shopping, document conversion, imaging and archiving, Any automated services
rendered by Internet or Electronic Net-work, E-Procurement and E-Auction. GB msvi ga 19wU welq
iqQ, hv Z_-chyw wbfi mev-i AvIZvq msvwqZ| Avcbvi KvhgwU Any automated services rendered by
Internet or Electronic Net-work Aski mv_ mvgmc~Y| ZvB, Avcbvi MnxZ mevwUi KvW njv: Gm 099.10
Ges mevi wkivbvg njv: Z_-chyw wbfi mev (Information Technology Enabled Services)| GB mevi
Ici fvUi nvi 4.5 kZvsk, hv Drm KZbhvM| ZvQvov, me mev Avg`vwbi Ici Drm fvU KZbi weavb AvQ|
A_vr Avcbvi cwZvb hLb evsKi gvag mvwfm PvR ciY Kie, ZLb evsK 4.5 kZvsk nvi fvU Drm KZb
Kie|
ck-67: Avgiv cvUi MelYv Kivi Rb bgybv (cvU, wWGbG) we`k cvVvq| we`ki jveiUixZ Zv U Kiv
nq| U wicvU Avmvi ci Avgiv evsKi gvag Wjvi g~j cwikva Kwi| g~j cwikvai mgq evsK Drm fvU
KZb Kie wKbv m welq AbyMn Ki gZvgZ w`b| [gvt Avyj Avjxg, wdbvwqvj kvwj, cvU welqK gwjK
I dwjZ MelYv cK, cvU MelYv BbwwUDU, gvwbK wgqv GwfwbD, XvKv-1207|]
Di: ewYZ g~j cwikvai mgq evsK KZK cbi kZvsk nvi fvU Drm KZb KiZ ne| AvjvP
KqKwU welq chvjvPbvi `vwe ivL| Zv njv, ewYZ KvhgwU mev Avg`vwbi AvIZvq coe wKbv, ewYZ Kvhg
fvUhvM wKbv Ges fvUhvM nj ewYZ fvU Av`vqi cwZ wK?
cY Avg`vwbi welq mnRfve evaMg nq| KviY, cY Avg`vwb GKwU `kgvb welq| wK mev Avg`vwb `kgvb
welq bq weavq Zv mnR evaMg nq bv| mev Avg`vwbi GKwU D`vniY njv, we`k _K civgkK Gm Kvb GKwU
cwZvb civgk mev c`vb Ki| AZtci evsKi gvag mPivPi e`wkK gy`vq Zvi g~j cwikva Kiv nq| Avi
GKwU D`vniY njv, we`ki Kvb IqemvBU evsjv`ki Kvb ew KZK Kvb wevcb cPvi Kiv nq Ges
evsKi gvag g~j cwikva Kiv nq| Avgvì AvjvP KvhgwU G `ywU D`vniYi Zzjbvq GKUz wfb aibi|
AvjvP mevwU we`k c`vb Kiv nqQ| ZvB, KvhgwU mev Avg`vwbi AvIZvq coe wKbv Zv wbq mskq
mw nZ cvi| cKZc wewfb AvwKi weklY AvjvP KvhgwU mev Avg`vwbi AvIZvq coe| c_gZ, fvU
njv GKwU civ Ki (indirect tax)| civ Kii cfve (impact of tax) Ges Kifvi (tax incidence) `yB vb
co| A_vr civ Ki whwb cwikva Kib Zvi Ici Kii cfve co wK Kifvi wZwb cieZx i vbvi Ki
`b| AvjvP hw` mev c`vbKvix fvU cwikva KiI _vKb, wZwb fvUi fvi mev MnYKvixi Ici vbvi
Ki èb| wZxqZ, fvU njv GKwU fvM Ki (consumption tax)| mekl fvv fvU cwikva Kib| cY ev
mevi Drm nZ mekl fvv ch cY ev mevwU cuQvZ gvSLvbi ijvZ h fvU c`vb Kiv nq Zv gv^q
cieZx i vbvi Kiv nq| ZvB, Avmj fvU cwikva Kib mekl fvv| AvjvP mekl fvv A_vr
whwb mev MnYKvix wZwb evsjv`k Aevb KiQb| ZvB, KvhgwU mev Avg`vwb| ZZxqZ, fvUi `ywU g~jbxwZ
iqQ, h_v: (1) Drm bxwZ (origin principle); Ges (2) Me bxwZ (destination principle)| Drm bxwZ Abymvi,
h`k cY ev mevi Drm m`k fvU Avivc Kiv nq| Avi Me bxwZ Abymvi cY ev mevi Me h `k
A_vr h`k cY ev mev fvM Kiv ne mB `k fvU Avivc Kiv nq| eZgvb h me `k fvU cPwjZ nqQ
Zvi cvq me `kB Me bxwZ Abymvi fvU Avivc Kiv nq| Avgvì `kI Me bxwZ Abymvi fvU AvivwcZ
nq| ZvB, ewYZ KvhgwU mev Avg`vwb| GB mevi h`k mevwU c`vb Kiv nqQ m`ki Rb KvhgwU
ne mev idZvwb| m`k mev idZvwbi Ici fvU chvR ne bv| cKZ A_ mevwU MnY KiQ evsjv`ki
GKwU cwZvb| IB cwZvbi Rb mev Avg`vwb Kiv nqQ| mvweK weePbvq KvhgwU mev Avg`vwb|
GLb Avgiv `Lev h, GB mevi Ici fvU chvR AvQ wKbv| g~j mshvRb Ki AvBb, 1991 aviv 3 Gi Dc-aviv
(1) Abymvi, GKB AvBbi wZxq Zdwmj ewYZ mevmg~n eZxZ evsjv`k Avg`vwbKZ ev evsjv`k c` me
mevi Ici fvU avh I c`q ne| AvBbi wZxq Zdwmj AvjvP KvhgwU mivmwi fvU AevnwZ `qv bB|
wZxq Zdwmj-Gi AbyQ` 2(R) Abymvi, KbmvjUvw dvg, mycvifvBRwi dvg Ges Rwic msv mev eZxZ
miKvii A_vqb cwiPvwjZ MelYv Kvhg fvU AevnwZcv| Avcbvì ewYZ Kvhg miKvii A_vqb
cwiPvwjZ wK KvhgwU Rwic msv mevi AvIZvq coQ| Avgvì `ki fvU eevq Rwic msv mevi h
msv wbaviY Kiv AvQ Zba iqQ hKvb aibi fZ I ivmvqwbK cixv mv`b| ZvB Avcbvì AvjvP
25 | P a g e
Kvhg Avgvì `ki fvU eevq Rwic msv mevi AvIZvq Afy ne hv GKwU fvUhvM mev| GKB
Zdwmji AbyQ` 7(M) Abymvi, Rb^v_ c` mKj cKvi `vZe I evwbK mev fvUgy| GB welqwU mev
c`vbKvixi chvR ne, mev MnYKvixi bq| Avcbvì ewYZ mevi mev c`vbKvix Rb^v_
mev c`vb Kiwb, eis A_i wewbgq mev c`vb KiQ| ZvB, GB weavb AbymviI KvhgwU fvUgy bq|
mvweK weePbvq Avcbvì ewYZ KvhgwU mev Avg`vwb| mevwU Rwic msv mev| mevi KvW Gm020.00| GB
mevi Ici fvUi nvi 15 kZvsk hv Drm KZbhvM| g~j mshvRb Ki wewagvjv, 1991 Gi wewa 18K Gi Dc-
wewa (3) Abymvi, mev Avg`vwbi g~j cwikvai mgq evsK ev Avw_K cwZvb KZK chvR fvU Drm KZb
KiZ ne| GKB weavb Avcbvì ewYZ chvR ne|
ck-68: UwjKwgDwbKk Kvvbx we`k _K GcvU Gb gwkbvixR Bbj KiQ, Zvì cgU w`Q| Bnv
Kvb aibi mev| fvU chvR ne wK?
Di: GB mevwUK `ywU mevi AvIZvq Afy Kiv hvq| GKwU njv KbmvjUvx mev (KvW bs- Gm032.00),
AciwU njv Bwwbqvwis mev (KvW bs- Gm051.00)| G `ywU mevi eZgvb fvUi nvi 15 kZvsk Ges `ywU
mevi B Drm fvU KZbi weavb iqQ| ZvQvov, G mevwU Avg`vwb Kiv nqQ| Avg`vwbKZ me
fvUhvM mevi fvU Drm KZbhvM| mev Avg`vwbi evsKi gvag g~j cwikva KiZ ne| g~j
cwikvai mgq evsK chvR fvU Drm KZb Kie|
ck-69: cvvi `yevB qv`k ciY KiQ| Zv myBWb| mieivn wè cvvi evsjv`k| cvvi `yevBK
weq Kwgkb w`Z ne| Kwgkbi Ici mvaviYfve fvU AvivwcZ AvQ| G BwcRW-G AewZ Kvvwb
ivwb KiQ weavq fvU KZb KiZ ne wK-bv Zv AbyMn Ki Rvbveb| [Rvn`yi ingvb, GvwmmUvU gvbRvi,
KcviU Gvdqvm, cvvi evsjv`k wjt, XvKv BwcRW|]
Di: BwcRW GjvKvi ga AewZ cwZvbmg~ni e jvBm `qv AvQ| e jvBm DjL _vK h, Zviv Kx
Kx DcKiY -Kivw`gyfve Avg`vwb ev q KiZ cvieb| e jvBm DwjwLZ D DcKiYmg~n Zviv -
Kivw`gyfve Avg`vwb Ki, Zv eenvi Ki cY Drcv`b Ki ivwb Kie| hnZz Gme DcKiY -Kivw`gy,
mnZz ivwb Kivi ci Avi iqvZ ev cZcY bqvi Kvb ck _vK bv| wK hme DcKiY ivwbKviKi e
jvBm DjL bB mme DcKiY Avg`vwb ev qi ^vfvweKfve -Kivw` BZvw` cwikva KiZ ne|
Drcvw`Z cY ivwbi ci DcKiYi Ici BZvc~e cwikvwaZ -Kivw` iqvZ ev cZcY bqv hve| G
BwcRW GjvKvq AewZ ivwbKviK cvvi, `yevB-K Kwgkb c`vb KiQ| A_vr ivwbKviK cvvi, `yevB-Gi
mev MnY KiQ| IB mev Zvi ivwbi DcKiY| IB mev Zvi e jvBm Afy AvQ wK-bv Zv `LZ ne|
Afy _vKj fvU chvR ne bv Ges evsK fvU Drm KZb Kie bv| mvaviYZ Ggb mev e jvBm Afy
_vK bv| e jvBm Afy bv _vKj fvU chvR ne| evsK Drm fvU KZb Kie| Ze, IB cY ivwbi ci
evsK KZK Drm KwZZ fvU ivwbKviK iqvZ ev cZcY wbZ cvieb|
ck-70: BwcRW-G AewZ GKwU we`kx Kvvbx mev Avg`vwb Ki| mvaviY mev Avg`vwb Kiv nj evsK
Drm fvU KZb Kie| G BwcRW-G AewZ Kvvbx KZK mev Avg`vwbi fvU Drm KZb KiZ
ne wK-bv m welq AbyMn Ki gZvgZ w`b| [Rvn`yi ingvb, GvwmmUvU gvbRvi, KcviU Gvdqvm, cvvi
evsjv`k wjt, XvKv BwcRW|]
Di: eZgvb A_ eQii evRUi mgq GmAviI bs-110-AvBb/2014/705-g~mK, ZvwiL: 05 Ryb, 2014 viv
RvZxq ivR^ evWi BZvc~ei GmAviI bs-154-AvBb/2005/445-g~mK, ZvwiL: 09 Ryb, 2005 mskvab Kiv
nqQ| mskvab gZ kZfvM ivwbKviK cwZvb, kZfvM cQb ivwbKviK cwZvb Ges BwcRW-G AewZ
cwZvb Kvb mev Avg`vwb Kij IB mevi Ici chvR fvU AevnwZcv ne| ZvB, Avcbvi ewYZ fvU
chvR ne bv weavq Drm fvU KZbi AvekKZv bB|
ck-71: GKwU evsK wbDBqKi GKwU evsKi mv_ bv GvKvDU gBbUBb Kivi Rb wbDBqK GRU wbqvM
KiQ| D GRUK wej cwikvai mgq fvU cwikva KiZ ne wK-bv AbyMn Ki Rvbveb|
Di: AvjvP we`k mev MnY Kiv nqQ| mev MnY KiQ evsjv`k AewZ GKwU evsK| hwÌ GB
mevwU `ki Afvi cek Kiwb wK mevwU fvM KiQ evsjv`ki Afvi AewZ GKwU evsK| GB mevi
wecixZ g~j cwikva Kiv nqQ| ZvB, GB KgKvwU mev Avg`vwb wnme weewPZ ne| mev Avg`vwbi
mevi g~j cwikvai mgq fvU Drm KZb KiZ ne| mevi g~j cwikvwaZ ne evsKi gvag| evsK chvR
fvUi A_ Drm KZb Ki h_vwbqg miKvix KvlvMvi Rgv c`vb Kie| GLvb mevwU Abvb wewea mev
wnme 15 kZvsk nvi fvU Drm KZb KiZ ne|
26 | P a g e
ck-72: evsK we`ki weRbm WvBiixZ evsKi Z_vw` Qvcvq Ges m eve` wd c`vb Ki| GB wdi Ici
fvU chvR ne wK-bv AbyMn Ki Rvbveb|
Di: welqwU mev Avg`vwb| fvU chvR ne Ges wd cwikvai mgq Abvb wewea mev wnme 15 kZvsk fvU
Drm KZb KiZ ne| c~ei cki Reve AvjvPbv Kiv nqQ|
ck-73: nvUj icmx evsjv BUviKwUbUvj Mci jvMv eenvi Kivi Rb Pzw KiQ| Pzwi AvIZvq nvUj
icmx evsjv cwZ gvm 30 nvRvi gvt Wjvi BUviKwUbUvj McK ciY Ki| Wjvi ciY Kivi mgq evsK AvqKi
Drm KZb Ki| fvU Drm KZb KiZ ne wK? [gvt dRj ivex, GKvDUm Awdmvi, nvUj icmx evsjv, XvKv|]
Di: BUviKwUbUvj Mci mybvg eenvi Kivi A_ njv BUviKwUbUvj Mci mev MnY Kiv| KvhgwU mev
Avg`vwbi AvIZvfz| g~j mshvRb Ki AvBb, 1991 Gi aviv-3 Gi Dc-aviv (3) Gi `dv (N) Abymvi evsjv`ki
fMvwjK mxgviLvi evwni nZ mev mieivni mev MnYKvix fvU c`vb Kieb| GKB AvBbi aviv-6 Gi
Dc-aviv (3) Gi `dv (N) Abymvi, evsjv`ki evwni nZ mev mieivn MnY Kiv nj hLb AvswkK ev c~Y g~j
cwikva Kiv nq, ZLb fvU c`q ne| g~j mshvRb Ki wewagvjv, 1991 Gi wewa-18K Gi Dc-wewa (3) Abymvi,
mev Avg`vwbi mevi g~j cwikvai mgq c`q fvU evsK ev Ab Kvb Avw_K cwZvb Drm KZb Kie|
G mevwUi KvW ne Gm099.20 (Abvb wewea mev), chvR fvUi nvi ne 15 kZvsk, hv Drm
KZbhvM| g~j mshvRb Ki wewagvjv, 1991 Gi wewa-18O Gi eYbvq h Kwgkb DjL AvQ, AvjvP Kwgkb D
Kwgkbi AvIZvq co bv| wewa-18O Abymvi miKvwi, Avav-miKvwi, ^vqZkvwmZ I vbxq KZc KZK Kvb
jvBm, iwRkb, cviwgU BZvw` c`vb Kiv nj Dic jvBm, iwRkb ev cviwgU DjwLZ kZi AvIZvq
iqvjwU, Kwgkb, PvR, wd MnY Kiv nj Zv fvUhvM| G welqjv Avg`vwb msv bq, vbxq Kvhg msv|
hvnvK, GI 15 kZvsk nvi fvU Drm KZbi weavb iqQ| AvjvP BUviKwUbUvj McK g~j
cwikva Kivi mgq evsK 15 kZvsk nvi fvU Drm KZb Kie|
ck-74: Avgvì `ki fvU eevq mevmg~ni KvW, wkivbvg Ges msv wbaviY Kiv AvQ| m Abyhvqx Avgiv
mevmg~ni kYxwebvm Ki _vwK| `ki Afi mieivnKZ Kvb Kvb mevi Ici msKwPZ wfwg~j fvUi nvi
chvR nq| A_vr cKZ A_ IB me mevi Ici fvUi nvi 15 kZvsk bq, eis Aviv Kg| Avg`vwbKZ mevi
msK~wPZ wfwg~j chvR ne wKbv m welq AbyMn Ki gZvgZ w`b| [gvnv` gyZvmxg nvmb, wmwbqi
GvwmmUvU gvbRvi, GKbvexb PvUvW GvKvDUvU, 12 KviIqvbevRvi, XvKv-1215|]
Di: nuv, hme mevi Ici msK~wPZ wfwg~j fvUi nvi chvR AvQ, mme mevi Ici vbxq Ges Avg`vwb
Dfq chvqB msK~wPZ wfwg~j fvUi nvi chvR ne| g~j mshvRb Ki AvBb, 1991 Gi aviv 5 Gi Dc-aviv
(4) Abyhvqx mevi megvU cvwi Ici fvU AvivwcZ nq| GLvb vbxq mev ev Avg`vwbKZ mev c_K Kiv
nqwb| A_vr vbxq I Avg`vwbKZ Dfq mevi B GB weavb chvR| IB Dc-avivi c_g kZ Abymvi, Kvb
wbw` mevi RvZxq ivR^ evW g~j mshvRbi wbavwiZ nvii wfwZ g~j mshvRb Ki avh KiZ cvie|
Ze, m miKvix MRU cvcb (GmAviI) Rvix KiZ ne| g~jZt GB weavb Abymvi, mevi msK~wPZ
wfwg~j cqvM Kiv nqQ| GLvbI vbxq mev ev Avg`vwbKZ mevi Kvb cv_K Kiv nqwb| ZvB, Dfq
mevi B msK~wPZ wfwg~j chvR ne| GB kZ Abymvi, RvZxq ivR^ evWi GmAviI bs 182-
AvBb/2012/640-g~mK, ZvwiL: 07 Ryb, 2012 Gi gvag megvU 20wU mevi Ici msK~wPZ wfwg~j fvU Avivc
Kiv AvQ| eZgvb msK~wPZ wfwg~j fvUi 11wU nvi njv 1.5% 2.25%, 2.50% 3%, 4%, 4.5%, 5%,
5.5%, 6%, 7.5%, Ges 9%| GB Av`k vbxq I Avg`vwbKZ mevK c_K Kiv nqwb| A_vr msK~wPZ wfwg~ji
GB nvijv vbxq Ges Avg`vwbKZ Dfq mevi GKBfve chvR ne|
05. mev ivwbi Drm fvU KZb

ck-75: GKwU cwZvb we`k _K GKwU KwgKvj Avg`vwb Ki| D KwgKvj eenvii wekl wbqg-Kvbyb
iqQ hv D we`kx Kvvwbi UKwbKvj weklMY Rvbb| we`k _K D Kvvwbi UKwbKvj wekl
AvbZ nj AbK LiP nq| ZvB, Avgvì `ki GKRb wekl we`k AewZ D KvvwbZ wMq D
KwgKvj eenvii wekl vb wkL GmQb| Avgvì `ki D ew eZgvb GB mev c`vb Kib| ZvK
we`ki cwZvb evsKi gvag UKwbKvj mvwfm wd eve` g~j cwikva Ki| evsK 10 kZvsk AMxg AvqKi Ges
15 kZvsk fvU KZb Ki| fvU KZb Kiv mwVK AvQ wK? [gvt nvwdRyi ingvb, wRGg (Uv, Byi G fvU),
bvgvb Mc, 114-115 gwZwSj evwYwRK GjvKv, XvKv-1000|]
27 | P a g e
Di: G 15 kZvsk nvi fvU Drm KZb Kiv mwVK AvQ| AvjvP mevwU Abvb wewea mev wnme
weewPZ ne| GB mevi Ici fvU AevnwZ bB| mevwU `k c`vb Kiv nQ| `wk wekl KZK mevwU c`vb
Kiv nQ| mevi g~j we`k _K c`vb Kiv nQ weavq fvU chvR ne wK bv Zv gb nZ cvi| Kvb mevi
Ici fvU chvR ne wKbv Zv wePvi KiZ nj c_g `LZ ne h IB mevwUi Ici fvU AevnwZ c`vb Kiv
AvQ wKbv| Zvici `LZ ne h, mev c`vbwU ivwb wnme weewPZ nq wKbv| AvjvP mevwUi Ici g~j
mshvRb Ki AvBb, 1991 Gi wZxq Zdwmj Abyhvqx fvU AevnwZ `qv nqwb| ZvQvov, fvU AevnwZ msv g~j
cvcb bs 119-AvBb/2015/725-g~mK, Zvs 04 Ryb, 2015 Gi Uwej-4 Gi gvag AvjvP mevwUi Ici fvU
AevnwZ `qv nqwb| AvjvP mevwU ivwb Kiv nQ bv| mevwU `ki Afi c`vb Kiv nQ| ZvQvov, KvhgwU
cQb ivwb (deemed export) wnmeI weewPZ ne bv| ZvB, G 15 kZvsk nvi fvU chvR ne, hv Drm
KZbhvM|
06. kw gKi gRwy ii Ici Drm fvU KZb

ck-76: Avwg GKwU BDwbqb cwil` KgiZ AvwQ| Avgvì cwZ eQi QvU QvU cK (hgb: gvwU viv ivv
wbgvY/cybtwbgvY, BU weQvbv BZvw` hvi eq mevP GK j UvKv gv) evevqb Ki _vwK| IB cKjv Project
Implementation Committee (PIC) MVb Ki BDwbqb cwilì Pqvigvb A_ev g^vii gvag evevqb Kiv
nq| Avgvi ck njv, G aibi cK evevqb fvU Drm KZb KiZ ne wKbv| hw` KZb KiZ nq, Zvnj KZ
kZvsk nvi KZb KiZ ne? Avgiv mvaviYZt 5.5 kZvsk nvi fvU Drm KZb Ki URvix Pvjvbi gvag
miKvix KvlvMvi Rgv w`q _vwK| Ze, Avgvi RvbvgZ, BU weQvbv cKi Drm fvU KZb chvR njI
kgNb gRyix cwikvai Drm fvU KZb chvR ne bv| A_vr kwgKì gRyix cwikvai gvag evevwqZ
cKi (hgb: gvwU viv ivv cyb:wbgvY) Drm fvU KZb chvR ne bv| wK KwZcq AwWU KgKZv welqwU
gvbZ bvivR| Zviv me cKi Drm fvU KZb KiZ ne gg AvgvìK wb`kbv c`vb KiQb| G welq
mwVK AvBbMZ wb`kbv wK Zv Rvbvj fxlY DcKZ nev| [gv: Avey mvC`, mwPe, eì evRvi BDwbqb cwil`,
mvbviMuv, bvivqbM|]
Di: Avgvì `ki fvU eevq Drm fvU KZb KiZ nq g~jZ: wKQz mevi Ici| Gic Drm fvU KZbhvM
GKwU mevi wkivbvg njv wbgvY msv mev| Avgvì `ki fvU eevq wbgvY msv mev msvwqZ Kiv
AvQ| IB msv Abymvi, mnR K_vq wbgvY msv A_ njv KUvi| Kvb KUvi hw` Kvb moK, gnvmoK, mZz,
KvjfvU ev Kvb AeKvVvgv BZvw` wbgvY Ki wej `vwLj Ki, Zvnj wej _K (5.5%) cuvP `kwgK cuvP kZvsk
nvi fvU Drm KZb KiZ ne| BDwbqb cwilì A evRUi KvRjv KUvii gvag Kivbv nq wKbv Zv
Avcbvi ck bq| KUvii gvag wbgvY KvR Kivbv njv KUvii wej _K (5.5%) cuvP `kwgK cuvP
kZvsk fvU Drm KZb KiZ ne| m KUvi Zvi wbR `vwqZ BU, evwj, wmgU BZvw` q Kie, kwgK
wbqvM Kie| Gme qi BDwbqb cwilì Kvb `vwqZ bB| hw` KUvii gvag KvR bv Kwiq Project
Implementation Committee (PIC) MVb Ki BDwbqb cwilì Pqvigvb A_ev g^vii gvag cK evevqb
Kiv nq, A_vr PIC BU, evwj, wmgU BZvw` q Ki, kwgK wbqvM Ki, Zvnj Gme qi wej cwikvai mgq
Drm fvU KZb KiZ ne wKbv Zv weePbv KiZ ne|
wej cwikvai mgq Drm fvU KZb KiZ ne wKbv Zv wbaviYi Rb BU Kv_v _K Kbv nqQ ZvI weePbvq
AvbZ ne| BUi fvUv _K BU wewi mgq g~mK-11K Pvjvbc Bmy Kivi wbqg iqQ| aiv hvK, PIC BUfvUv
_K BU q KiQ| hw` g~mK-11K Pvjvbcmn BU Kbv nq, Zvnj Drm fvU KZb KiZ ne bv| g~mK-
11K Pvjvbc bv _vKj cbi kZvsk nvi fvU Drm KZb KiZ ne| fvUv _K BU bv wKb hw` Kvb mvcvqvii
wbKU _K BU Kbv nq, Zvnj hvMvb`vi mev wnme (5%) Pvi kZvsk nvi fvU Drm KZb KiZ ne| KviY,
G chvq BU mieivni Ici eemvqx chvqi fvU chvR iqQ| Ze, Mvg-Mi Gme BU mvcvqvi mvaviYZ:
fvU msv wewa-weavb cwicvjb Ki bv| ZvB, Pvi kZvsk nvi fvU Drm KZb KiZ ne| Ze, hw` Gme
cwZvb fvU Pvjvb Bmy Ki Ges eemvqx chvqi fvU cwikva Ki Zvnj Drm fvU KZb KiZ ne bv| dvix
_K wmgU Kbv nqQ bvwK eo `vKvb _K Kbv nqQ bvwK QvU `vKvb _K Kbv nqQ Zv weePbvq AvbZ
ne| dvix _K wmgU Kbv nj g~mK-11 Pvjvbc Bmy Kivi wbqg iqQ| hw` g~mK-11 Pvjvbcmn wmgU
Kbv nq, Zvnj Drm fvU KZb KiZ ne bv| g~mK-11 Pvjvbc bv _vKj cbi kZvsk nvi fvU Drm KZb
KiZ ne| hw` Ggb eo `vKvb _K wmgU Kbv nq h `vKvb fvU Pvjvb Bmy Ki Ges eemvqx chvqi fvU
c`vb Ki Zvnj wej cwikvai mgq Drm fvU KZb KiZ ne bv| hw` Ggb Kvb QvU `vKvb _K wmgU
Kbv nq, h `vKvb cvKR fvUi AvIZvq iqQ, Zvnj wej cwikvai mgq hvMvb`vi mev wnme 5.0 (cuvP)
28 | P a g e
kZvsk nvi fvU Drm KZb KiZ ne| cmZ DjL h, QvU QvU `vKvb Ajf` eQi wbw` cwigvY
(14,000/-, 10,000/-, 7,200/- Ges 3,600/- UvKv gv) fvU cwikva Ki _vK hv cvKR fvU wnme
cwiwPZ| cvKwZK evwj (GBPGm KvW bs-2505.10.00) g~j mshvRb Ki AvBbi c_g Zdwmji AvIZvq fvU
AevnwZcv| ZvB, evwji wej cwikvai Drm fvU KZb KiZ ne bv| hw` PIC mivmwi kwgK wbqvM Ki,
Zvnj kwgKi gRywi cwikvai wej _K fvU Drm KZb KiZ ne bv| g~j mshvRb Ki AvBb, 1991 Gi
wZxq Zdwmji AbyQ` bs-6 G ewMZ mevi AvIZvq cv^vi, KvVwgw, ivRwgw, BjwKvj wgwK fvU _K
AevnwZ `qv njI mivmwi w`bgRyiK fvU nZ AevnwZ `qv nqwb, hwÌ Zv AvBbi wwiU bq gg Abygq|
ZvB, ivv wbgvYi KvR Kiv w`b gRyiK ivRwgw wnme weePbv Ki fvU AevnwZcv ai bqv hvq| ZvQvov,
kwgKi gRyix fvUhvM cwZvb g~j mshvRb wnme weewPZ nq| kwgKi gRyix c`vb Kivi mgq fvU cwikva
Kiv nq bv| Drcvw`Z cY ev c` mevi Ici hLb fvU c`vb Kiv nq ZLb cKvivi g~j mshvRb A_vr IB
gRyixi Ici fvU cwikva Kiv nq| m Abyhvqx kwgKi gRyix _K Drm fvU KZbhvM bq| Ze, mivmwi kwgK
wbqvM bv Ki hw` Kvb ew, cwZvb ev msvi gvag kwgK mieivn bqv nq, Zvnj wej cwikvai mgq gvbe
m` mieivn ev eevcbv cwZvb mev wnme cbi kZvsk nvi fvU Drm KZb KiZ ne|
g~j mshvRb Ki AvBbi wZxq Zdwmj-Gi AbyQ` bs-2 Gi `dv (O) Abymvi, eemvwqK Dk cwiPvwjZ bq
Ggb cyYevmbg~jK Kvhg fvU nZ AevnwZcv| GKB AbyQì `dv (P) Abymvi, eemvwqK Dk cwiPvwjZ
bq Ggb mvgvwRK Dbqbg~jK Kvhg fvU nZ AevnwZcv| BDwbqb cwilì AvIZvq hme KvR Kiv nq hgb:
KvRi wewbgq Lv` (KvweLv) Kgm~Px ev KvRi wewbgq UvKv (KvweUv) Kgm~Px cKZcve cyYevmbg~jK Kvhg ev
mvgvwRK Dbqbg~jK Kvhg| Gme IB KvR mv`b Kiv g~j Dk bq, g~j Dk njv `wi` RbMvxK
Lv` ev UvKv c`vb Kiv| ZvB, KUvi bq, eis `wi` RbMvx viv KvweLv ev KvweUv Gic Kgm~Pxi AvIZvq ivv
wbgvb, cybwbgvY Kiv nj Zvì A_ cwikvai mgq mvgvwRK Dbqbg~jK KvR ev cybevmbg~jK KvR wnme fvU
AevnwZcv ne| ZvB, Zvì A_ c`vb Kivi mgq Drm fvU KZb KiZ ne bv|
A_ AvBb, 2014 Gi `dv 64 Abymvi g~j mshvRb Ki AvBb, 1991 Gi wZxq Zdwmj mshvRbi gvag
BDwbqb cwil` KZK cwiPvwjZ KvRi wewbgq Lv` (KvweLv) Kgm~Px Ges KvRi wewbgq UvKv (KvweUv) Kgm~Px-K
fvU _K AevnwZ `qv nqQ| ZvB, KvweLv Ges KvweUv Kgm~Pxi AvIZvq cK evevqb Avi fvU cwikva/KZb
KiZ ne bv|
07. GKvwaK Dcv`vbwewk mieivni Drm fvU KZb

ck-77: GKwU dvgvwmDwUKvj Kvvbx wjdU mieivn wbq vcb KwiqQ| mieivn I vcbKvix cwZvb g~mK-
11 Pvjvbc c`vb Kiwb| GLvb fvU Drm KZbi weavb wK? [gvt wRjyi ingvb, MvRxcyi, XvKv|]
Di: wjd&U mieivn bqv, GB KvRUzKz hvMvb`vi mevi AvIZvq coe| GLvb Drm fvU KZb KiZ ne 5%|
Avi wjd&U vcb Kivi KvRUzKz wbgvY msv mevi AvIZvq coe| GLvb Drm fvU KZb KiZ ne 5.5%|
Avevi hw` wjd&UwU KqK eQii Rb gBbUbv Kivi Pzw Kiv nq, Zvnj GB mevwU Abvb wewea mevi
AvIZvq coe| GLvb fvUi nvi 15%| AbK mgq PzwZ Gic Avjv`vfve g~j DjL _vK bv| PzwZ
Avjv`vfve g~j DjL Kiv evbxq|
ck-78: Avgvì Awdmi RbviUi mvwfwms Kivbv nqQ| mvwfwms Kivi mgq LyPiv hvsk eenvi Kiv nqQ|
mvwfwms Ges LyPiv hvsk eve` wej `vwLj Kiv nqQ| G Drm fvU KZbi weavb wK AbyMn Ki Rvbveb|
[ivKkvbv Avvi, wmwbqi Awdmvi, dv wmwKDwiwU Bmjvgx evsK wjwgUW, gvnv`cyi kvLv, XvKv|]
Di: Avgvì `ki fvU eevq mevmg~n msvwqZ Kiv AvQ| Drm fvU KZb KiZ nq g~jZt mevi Ici|
eZgvb 36wU mevi Ici Drm fvU KZb Kiv evaZvg~jK| Drm fvU KZb msv RvZxq ivR^ evWi mvaviY
Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-2 Gi DcvbyQ` bs-(1) G IB mevmg~n ewYZ
AvQ| GKB Av`ki AbyQ` bs-07 Gi `dv (P)-Z DjL AvQ h, Kvb GKwU mieivni GKvwaK Dcv`vb
_vKj Uvi, KvUkb ev wej mieivni Dcv`vbmg~n I cwZwU Dcv`vbi wecixZ g~j Avjv`vfve DjL KiZ
ne Ges cwZwU Dcv`vbi Ici Drm fvU KZb msv weavbvejx Avjv`vfve cqvM KiZ ne| AvjvP
mieivnwU Ggb GKwU mieivn hLvb `ywU Dcv`vb iqQ| GKwU njv RbviUii LyPiv hvsk mieivn; Avi GKwU
njv RbviUi mvwfwms Kiv| GLvb Aviv GKwU welq weePbvq AvbZ ne, Zv njv RbviUiwU Kvb cKwZi|
A_vr Kvb eo aibi RbviUi nZ cvi, hv wbw` vb vcb Kiv nq Ges IB wbw` vb _K Kvb feb,
KviLvbv BZvw`Z we`yr mieivn `qv nq| Avevi, Kvb QvU RbviUi nZ cvi, hv wbw` vb _vK bv, hv
mnRB vbvi Kiv hvq| Avgvì `ki fvU eevq GKwU mevi KvW njv Gm004.00, mevi wkivbvg njv
29 | P a g e
wbgvY msv| GB mevi msvq DjL AvQ h, Kvb AeKvVvgvi mv_ mshy nq ev Dnvi Ask wnme eeZ nq
Gic hKvb aibi vqx ev Avqx msvcb, hgb: kxZvZc wbqY eev, dj&m wmwjs, wjdU BZvwÌ wbgvY msv
mevi AvIZvfz ne| ZvB, RbviUiwU hw` Kvb feb ev vcbvi mv_ mshy nq, Zvnj IB RbviUi mvwfwms
Kivj LyPiv hvsk Ges mvwfwms eve` h g~j cwikva Kiv ne m g~ji Ici 5.5 kZvsk nvi fvU Drm KZb
KiZ ne| KviY, GB mevwU wbgvY msv mev wnme weewPZ ne| Avevi, hw` RbviUiwU QvU AvKvii nq Ges
vbvi Kiv hvq, A_vr Kvb AeKvVvgvi mv_ mshy bv _vK ev Zvi Ask wnme eeZ nq bv, Zvnj mvaviY
Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-07 Gi `dv (P) Abymvi, LyPiv hvsk mieivn
Ges mev c`vb Avjv`v Avjv`vfve wePbvq AvbZ ne| LyPiv hvsk mieivni wecixZ hw` fvU Pvjvb Bmy Kiv
nq, Zvnj GKB Av`ki AbyQ` bs-02 Gi DcvbyQ` bs-(2) Gi `dv (L) Abymvi, Drm fvU KZb KiZ ne
bv| Ab_vq, hvMvb`vi wnme 5 kZvsk nvi fvU Drm KZb KiZ ne| mvaviYZt Gic fvU Pvjvb Bmy
Kiv nq bv| ZvB, 5 kZvsk fvU KZb KiZ ne| Avi mvwfwms weji Ici mevi KvW bs-Gm031.00 Abymvi,
15 kZvsk nvi fvU Drm KZb KiZ ne|
08. hvMvb`vi mevi Drm fvU KZb

ck-79: RvZxq mPvi KZci ì AbK AZvaywbK hcvwZ iqQ| Gme hcvwZ givgZ I iYveY
Kivi Rb RvZxq mPvi KZc Uvi Avnvb Ki| Uvicv cwZvb evwlK wbw` g~j hcvwZ givgZ I
iYveY Kivi `vwqZ bq| givgZi mgq cqvRb hvsk mshvRb Ki| Uvi`vZv KZK c` GB mevi
wkivbvg wK Ges Uvi`vZv cwZvbK g~j cwikva Kivi mgq KZ kZvsk nvi Drm fvU KZb KiZ ne m
welq AbyMn Ki gZvgZ w`b| [gvt byij Bmjvg, ivR^ KgKZv, Kvdij mvKj, wgicyi wefvM, XvKv (cwg)
KwgkbviU, XvKv|]
Di: Avgvì `ki fvU eevq mevmg~n msvwqZ Kiv AvQ| ZvB, Kvb GKwU Kvhg Kvb& mevi msvi
AvIZvfz ne c_g Zv wbaviY KiZ nq| Zvici IB mevi Ici fvUi nvi KZ Zv wbaviY KiZ nq| AvjvP
KvhgwU 3wU mevi msvi AvIZvfz nZ cvi gg AvcvZ`wZ gb nq| h_v:- (1) cYi wewbgq KihvM cY
givgZ ev mvwfwms Gi KvR wbqvwRZ ew, cwZvb ev msv, mevi KvW-Gm031.00, fvUi nvi 15 kZvsk;
(2) hvMvb`vi, mevi KvW Gm037.00, fvUi nvi 5 kZvsk; Ges (3) Abvb wewea mev, mevi KvW
Gm099.20, fvUi nvi 15 kZvsk| hvMvb`vii Ici fvUi nvi 5 kZvsk| ZvB, GLvb g~jZt weePbvi welq
njv AvjvP mevwU hvMvb`vi mevi AvIZvfz ne wKbv| AvjvP mevwU hvMvb`vi mevi AvIZvfz ne bv| h
mevi mywbw` KvW I wkivbvg iqQ m mev hvMvb`vi mevi AvIZvfz ne bv| GB mevwUi mywbw` wkivbvg I
KvW njv cYi wewbgq KihvM cY givgZ ev mvwfwms Gi KvR wbqvwRZ ew, cwZvb ev msv, mevi
KvW-Gm031.00| KviY, GLvb mev`vZv wbR^ cvU, gwkbvix ev hcvwZ viv Abi gvwjKvbvaxb KihvM cY
givgZ ev mvwfwms Ki w`Q| G chvq AbK weZK Ki _vKb h, Uvii gvag hnZz mev mieivn `qv
nQ, mnZz mieivnKZ mev hvMvb`vi wnme weewPZ ne| G aibi ee gvUI MnYhvM bq, hv myKkj
miKvix ivR^ duvwK `qvi bvgvi| gvV chvq Gfve AbK Uvii wecixZ hKvb mevi mieivn
hvMvb`vi mev wnme weePbv Kiv nQ| Zvnj Uvii gvag KD hw` civgkK mev c`vb Ki _vK, Zvnj
GB mev wK hvMvb`vi mev wnme weewPZ ne? Di njv bv| KviY, civgkK mevi mywbw` wkivbvg, KvW I
msv iqQ| hvMvb`vi mevi msvq KihvM cY ev mev ev DfqB mieivn DjL _vKjI Kvh my
weePbvq hvMvb`vii msvq g~jZt KwZcq mywbw` cKvii cYi mieivn Afy nq, mevi mieivn Afy nq
bv| Gi ewea KviY iqQ| ZvB, Kvb Kvhg hw` mywbw`fve Kvb mevi msvi AvIZvfz nq, Zvnj
KvhgwUK hvMvb`vi mev MY Kivi Kvb AeKvk bB| Drm fvU KZb msv RvZxq ivR^ evWi mvaviY
Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` 2(2)(M)-Z Zv DjL AvQ| GKB Av`ki AbyQ`
7 Gi DcvbyQ` (P)-Z DjL AvQ h, GKwU mieivni GKvwaK Dcv`vb _vKj Uvi, KvUkb ev wej
mieivni Dcv`vbmg~n Ges cwZwU Dcv`vbi wecixZ g~j Avjv`v Avjv`vfve DjL KiZ ne Ges cwZwU
Dcv`vbi Dci Drm fvU KZb msv weavbvejx cqvM KiZ ne| AvjvP mieivnwUi ga `ywU Dcv`vb
iqQ| GKwU njv mevi mieivn| mevwU njv cYi wewbgq KihvM cY givgZ ev mvwfwms Gi KvR wbqvwRZ
ew, cwZvb ev msv KZK c` mev| G 15 kZvsk nvi fvU Drm KZb KiZ ne| Aci Dcv`vbwU njv
hvsk mieivn| hvsk mieivn eemvqx chvqi fvU ev hvMvb`vi mevi AvIZvq Afy nZ cvi| eemvqx
chvq fvUi KqKwU cwZ iqQ| Zba GKwU cwZ njv 5 kZvsk nvi fvU c`vb cwZ| Avevi,
30 | P a g e
hvMvb`vii Ici fvUi nviI 5 kZvsk| ZvB, hvsk mieivni Ici 5 kZvsk nvi fvU Drm KZb Kiv hvq|
wej AekB mevi g~j Ges hvsk mieivni g~j Avjv`v DjL KiZ ne|
ck-80: hvMvb`vi mevi ga QvU QvU q Afy ne wK?
Di: nuv, Afy ne| hvMvb`vi mevi msvq ejv AvQ h, Uvi, Kvhv`k ev Abweafve q| GB
Abweafve ki A_ njv bM` q, QvU QvU q BZvw`| bM` ev QvU QvU qi qg~ji mv_ 5
kZvsk hvM Ki wbR^ Znwej _K wej Abygv`b KiZ ne| AZtci IB 5 kZvsk A_ hvMvb`vi mevi Ici
fvU wnme miKvix KvlvMvi Rgv w`Z ne|
ck-81: g~j mshvRb Ki AvBb, 1991 Gi c_g Zdwmj Abyhvqx Avgvì Drcvw`Z cY fvU AevnwZcv|
Avgvì qKZ DcKiYI fvU AevnwZcv| fzv Avgvì GKwU AbZg DcKiY| Avgiv mivmwi KlKì wbKU
_K fzv q Kwi| Di ei GKwU fvU wefvMxq Awdmi wefvMxq KgKZv AvgvìK GB gg wb`k w`qQb
h, KlKì wbKU _K mivmwi fzv q Kivi mgq Drm fvU KZb KiZ ne| AbyMn Ki welqwUi mwVK
AvBbMZ evLv Rvbvj KZv_ nev| [bvwmi Dwb, GvwmmUvU gvbRvi-fvU Gv GvKvDUm, KvRx dvgm
wjwgUW, mvfvi, XvKv|]
Di: eZgvb Gic Drm fvU KZb KiZ ne bv| Avgvì `ki fvU eevq hvMvb`vi GKwU mev|
GB mevi eZgvb msv njv, hvMvb`vi A_ KvUkb ev ìc ev Abweafve wewfb miKvix, Avav-miKvix,
^vqZkvwmZ cwZvb, emiKvix msv (GbwRI), evsK, exgv ev Ab Kvb Avw_K cwZvb, wjwgUW Kvvbx, 1(GK)
KvwU UvKv AwaK evwlK UvbIfvihy cwZvb ev wkv cwZvb Gi wbKU cYi wewbgq KihvM cY ev mev ev
DfqB mieivn Kib Ggb Kvb ew, cwZvb ev msv| GB msvwU 06 Ryb, 2013 ZvwiL _K KvhKi nqQ|
BZvc~ei msvq DjL wQj, cYi wewbgq hKvb cY ev mev ev DfqB mieivn Kib Ggb Kvb ew, cwZvb
ev msv| ZLb G aibi RwUjZv wQj| Gme KviYB msvwUZ cwieZb Avbv nqQ| cwieZb Gb aygv
KihvM cY I mevi mieivn hvMvb`vi mevi AvIZvfz Kiv nqQ| Kvb cY ev mev KihvM wK-bv Zv aygv
AvBbi c_g I wZxq Zdwmj viv wbavwiZ ne| A_vr GmAviI viv Kvb cY ev mevi Ici fvU AevnwZ `qv
nj IB cY ev mev KihvM wnme weewPZ ne Ges IB cY ev mevi mieivn hvMvb`vi wnme weewPZ ne|
KviY, AvBbi c_g Zdwmj viv hme cYi Ici fvU AevnwZ `qv nq, mme cYi Ici Kvb chvqB fvU
AvivwcZ _vK bv| Acic, GmAviI viv Kvb Kvb i fvU AevnwZ `qv nq, me i fvU AevnwZ `qv nq
bv| GRb GmAviI viv hme cYi Ici fvU AevnwZ `qv nqQ, mme cYK KihvM wnme weePbv Kiv
nq| ZvB, hme cY g~j mshvRb Ki AvBbi c_g Zdwmj viv fvU AevnwZcv mme cYi Ici Kvb chvqB
fvU chvR ne bv weavq, Gic Drm fvU KZb KiZ ne bv| Drm fvU KZb msv RvZxq ivR^ evWi
mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-2 Gi DcvbyQ` bs-(2) G wevwiZic G
welqwU evLv Kiv nqQ| IB evLv Abymvi, Kvb cY ev mevi KihvMZv AvBbi c_g Zdwmj Ges wZxq
Zdwmj viv wbiwcZ ne, GmAviI viv wbiwcZ ne bv| ZvB, GmAviI viv fvU AevnwZcv cY mieivn `qv
nj IB mieivn KihvM weavq chvR hvMvb`vi wnme Drm fvU KZb KiZ ne| DjL, fvU GKwU
eiwewk Ki eev (multiple-stage taxation system)| Avg`vwb chvq, Drcv`b chvq Ges evmvqx chvq A_vr
LyPiv I cvBKvix chvq cYi Ici fvU AvivwcZ nq| Avcbvì cY fzv hnZz c_g Zdwmji gvag fvU
AevnwZcv ZvB, GB AvBUgi Ici Kvb chvqB fvU AvivwcZ bB| ZvB, GB AvBUg qi GLb Avi
hvMvb`vi mev wnme Drm fvU KZb KiZ ne bv|
ck-82: Avgiv GKwU wjwgUW Kvvbx| Avgiv Avgvì kwgKì Rb BDwbdg mvcvB bB| GKwU bb-Gwm
UBjvwis mc BDwbdg mvcvB `B| G wej cwikvai mgq Drm fvU KZb KiZ ne wK-bv AbyMn Ki
Rvbveb|
Di: Avgvì `ki fvU eevq mevmg~ni KvW `qv nqQ Ges msvwqZ Kiv nqQ| UBjvwis mc I UBjvm
mevi KvW njv Gm063.00| GB mevi msv njv UBjvwis mc I UBjvm A_ Ggb Kvb ew, msv ev
cwZvb whwb A_i wewbgq h Kvb aibi cwiaq cvlvK ev mvR-mvi Rb Kvco ev cwqvRvZ Pvgov ev Abyic
èvw` KvwUs, wWRvBb I mjvB Kib| mvaviYZt Avgiv UBjvm ejZ hv eywS Zv GB msv Abymvi fvUhvM
mev| Ze, RvZxq ivR^ evWi cvcb bs-119-AvBb/2015/725-g~mK, ZvwiL: 04 Ryb, 2015 Gi Uwej-4
Abymvi kxZvZc wbqwZ UBjvwis mc I UBjvm eZxZ Abvb UBjvwis mc fvUgy| A_vr bb-Gwm UBjvwis mc
fvUgy| GB fvU AevnwZ `qv nqQ GmAviI Gi gvag| Drm fvU KZb msv RvZxq ivR^ evWi mvavivY
Av`k bs-03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` 2(2) Abymvi, cY ev mevi g~j _K Drm fvU
KZb KiZ nj IB cY ev mev KihvM nZ ne| Ze, cY ev mevi KihvMZv AvBbi c_g Zdwmj Ges
31 | P a g e
wZxq Zdwmji wfwZ wbiwcZ ne| cvcb viv c` AevnwZ Kevj KihvM cY ev mevi wewfb chvqi
AevnwZ wnme MY weavq D cY ev mevi Drm fvU KZb KiZ ne|
Avgvì AvjvP mevwU bb-Gwm UBjvm cvcbi gvag fvU AevnwZ `qv nqQ weavq Icii eYbv Abymvi
G hvMvb`vi mev wnme 5 kZvsk nvi Drm fvU KZb KiZ ne|
09. gjv, evwYR gjvq cY weq

ck-83: Avgiv AvBmxg Drcv`b Kwi| Avgvì IqvinvDRi KvQ GKUz `yi gvS gvS gjv em| gjvq AbK
jvKRbi mgvMg nq| mLvb AvBmxg wbq Mj AbK AvBmxg wew nIqvi mvebv AvQ| Avgiv IqvinvDm
_K wK cwZZ gjvq AvBmxg wbq hvev? AvgvìK wK fvU Pvjvb Bmy KiZ ne? Bmy Kij Kvi bvg Bmy
KiZ ne? ZvQvov, gjvq KZ cwigvY AvBmxg wew nZ cvi Zv Avgvì Rvbv bB| ZvB, h cwigvY AvBmxg
wbq hvev Zv hw` me wew bv nq, Zvnj dir Avbvi ci KiYxq wK? AbyMn Ki G welqmg~ni Ici AvjvKcvZ
Kib| [gv: Gg`v`yj nK, KvRx dvgm Mc, evwo bs- 84, ivW bs-7/G, avbgw, XvKv|]
Di: gjvq Avcbvì Kvb wbw` vb _vKj, m vbi AbyK~j Avcbviv fvU Pvjvb Bmy Ki AvBmxg gjvq
wbq hZ cvieb| wbw` vb bv _vKj gjvi vbi bvg fvU Pvjvb Bmy Ki AvBmxg gjvq wbq hZ
cvieb| AvBmxg wew Kivi ci hw` Aewk _vK, Zvnj Zv w`bi kl dir Gb wWU bvU Bmy Ki
AvBmxg weq iwRvi (g~mK-17) Rgv Ki beb Ges c~e cwikvwaZ fvU PjwZ wnmve iwRvi (g~mK-18)
Rgv Ki beb| G aibi gvwRbvj A_bwZK KgKv welq Avgvì `ki fvU AvBb wewa-weavb cYxZ
bB| fvU eevi ^vfvweK wewa-weavbi mv_ mvgm iL G welqjv wbw KiZ nq| ZvQvov, `xNw`b ai
gvV chvq wKQz Kbfbkb mw nqQ| mme Kbfbkb Abyhvqx G aibi welqjv wbw KiZ nq| Avgvì
`k gvS gvS AvRvwZK gjv nq| gjvq `kx-we`kx wewfb cwZvb j vcb Ki| `kx cwZvbjv Zvì
Drcv`bj _K j Gfve ji bvg fvU Pvjvb Bmy Ki cY wbq hvq| j Zviv Drcv`bji NvwlZ
g~j cY wew Kij Zvì Avi AwZwi fvU cwikva KiZ nq bv| wK Zviv hw` Drcv`bji NvwlZ g~ji
Pq AwaK g~j gjvq IB cY wew Ki, Zvnj megvU weq g~ji Ici Zviv 4 kZvsk nvi eemvqx chvqi
fvU cwikva Ki| gjv kl hw` Kvb cY AwewZ _vK, Zvnj wWU bvU Bmy Ki g~mK-17 iwRvi Rgv
Ki bq Ges c~e cwikvwaZ fvU g~mK-18 iwRvi hvM Ki bq| Avevi, wKQz wKQz Kbmygvi cWv eZgvb
fvb Ki wew Kiv nq| Drcv`bj _K fvbi bvg fvU Pvjvb Bmy Ki cY fvb Zzj `qv nq| mvivw`b
fvb Nyi Nyi cY wew Kiv nq| w`b kl hw` cY Aewk _vK, Zvnj Drcv`bj dr `qv nq, hv wWU
bvUi gvag weq iwRvi Ges PjwZ wnmve iwRvi mg^q Kiv nq| Avcbvì I GKB weavb chvR|
Ze, Avcbvì hnZz gjv em gvS gvS, mLvb nqZvev Avcbvì wbw` vb bB, mnZz Drcv`bji
NvwlZ g~j AvBmxg wew Kiv myweavRbK| AwZwi g~j wew Kij Avevi eemvqx chvqi fvU cwikva Kivi
ck Avm| Avkv Kwi Avcbvi mgmvi mgvavb cqQb|
10. gj
~ NvlYv
ck-84: Gevii 2013-14 A_ eQii evRU g~j NvlYvi dig g~mK-1N evwZj Kiv nqQ| ZvB,
BZvc~e g~mK-1N dig hme g~j NvlYv `qv wQj mjvi GLb cybivq g~j NvlYv w`Z ne wK-bv m welq
AbyMn Ki gZvgZ w`b| [gvt mvBdzi ingvb, ivR^ KgKZv, Kvgm, GvBR I fvU wefvM, nweM|]
Di: bv, hw` g~j cwieZb bv nq, Zvnj bZzb Ki g~j NvlYv w`Z ne bv| c~e h g~j NvlYv `qv wQj m g~j
NvlYv hZw`b AcwiewZZ _vKe, ZZw`b c~ei NvwlZ g~j cY mieivn Kiv hve| AvBbi weavb njv, Kvb
GmAviI Rvwii ZvwiL _K Zv KvhKi nq| GmAviI bs 166-AvBb/2013/670-g~mK, ZvwiL: 06 Ryb 2013
Abymvi dig g~mK-1N evwZj Kiv nqQ| ZvB, 06 Ryb, 2013 ZvwiLi ci Avi dig g~mK-1N-Z g~j NvlYv
c`vb Kiv hve bv| wK BZvc~e dig g~mK-1N-Z hme g~j NvlYv `qv AvQ, mme g~j NvlYvq hZw`b
cwieZb Kivi cwiwwZ mw bv ne, ZZw`b c~ei g~j NvlYv envj _vKe| AvBbi ^vfvweK cqvM GfveB nq|
hLb Kvb bZzb AvBb ev wewa Rvwi Kiv nq, ZLb c~ei AvBb ev wewai ndvRZ (savings clause) msv weavb hy
Kiv nq| Gi A_ njv, c~ei AvBb ev wewa Abymvi hme Kvhg MnY Kiv nqQ mme Kvhg c~ei AvBb ev
wewa Abymvi wbwKZ ne| GKBfve, Kvb dig evwZj njI Zvi KvhKvixZv ne GmAviI Rvwii ZvwiL _K|
c~ei dig Abymvi MnxZ Kvhg envj _vKe| hZw`b IB g~j NvlYvi Z_ cwiewZZ bv ne, A_vr g~j NvlYv
cwieZb Kivi ìKvi bv ne, ZZw`b c~e NvwlZ g~j envj _vKe| hw` c~ei g~j NvlYvi Z_ cwieZb nq hvq,
32 | P a g e
A_vr DcKiYi g~j eo hvq ev Kg hvq ev g~j mshvRbi cwigvY eo hvq ev Kg hvq Ges hw` Gi dj bZzb
Ki g~j NvlYv `qvi cqvRb nq, ZLb g~mK-1N dig Avi g~j NvlYv `qv hve bv| g~j NvlYv `qvi Rb
Ab Avi hme dig iqQ, mme digi gvag g~j NvlYv w`Z ne|
ck-85: GKwU cYi g~j NvlYv `qv AvQ| DcKiYi g~j cwiewZZ nqwb| wK Drcv`K weqg~j ew KiZ
AvMnx| G KiYxq wK? [gvt gvBbyxb, GwwKDwUf (fvU G Uv), evqvdvgv wjt, 7/16 jvjgvwUqv, XvKv|]
Di: G bZzb Ki g~j NvlYv w`Z ne| hnZz DcKiYi g~j cwiewZZ nqwb, mnZz bZzb g~j NvlYvq
DcKiYi g~j ew Kiv hve bv| g~j mshvRbi Kvb Kvb LvZ mshvRbi cwigvY ew Ki cYi gvU g~j ew
KiZ ne| g~j mshvRb mvaviYZ _vK eZb-fvZv, weq Kwgkb, cwienb, evsK my`, AePq, Dcnvi, Abvb
eq I gybvdv| cqvRbgZ Gjv evwoq cYi megvU fvUhvM g~j ew Kiv hZ cvi| Ze, gybvdv Ges
Abvb eq ew Kiv Dg|
ck-86: mì ìi LiPvw` wK Drcv`bi ga A_vr g~j NvlYvq Afy ne?
Di: nuv| g~j NvlYvq Afy KiZ ne|
ck-87: KqKwU wej-Ae-GwU GK Mo g~j NvlYv `qv hvq wK?
Di: DcKiYi g~ji Mo Kivi Kvb weavb bB| g~j wmwdK nZ ne| ZvB, Mo Ki g~j NvlYv `qv
hve bv| DcKiYi g~j cwieZb njB g~j NvlYv w`Z ne| Ze, DcKiYi gvU g~j 7.5 kZvsk ch ew
cj g~j NvlYv w`Z ne bv| GB weavb 30 Ryb, 2013 ZvwiL _K KvhKi nqQ|
ck-88: GKwU cwZvb Drcvw`Z cY vbxqfve weq Ki| D cYi g~j NvlYv `qv AvQ 10 UvKv cwZ wcm|
GLb GB cY ivwb Kie| cwZ wcmi ivwb g~j 20 UvKv| ivwbi 20 UvKvi Ici g~j NvlYv w`Z ne wK-
bv Rvbveb? [gvt iwdKzj Bmjvg, wmqvg evsjv BvwR wjt, evsjvgvUi, XvKv|]
Di: kZfvM ivwbKviK ev kZfvM cQb ivwbKviKi Rb g~j NvlYv c`vbi weavb iwnZ Kiv nqQ| Ze,
hme cwZvb vbxqfve cY weq Ki, Avevi wKQz Ask ivwb Ki A_vr hme cwZvb AvswkK ivwbKviK mme
cwZvbi Drcvw`Z cYi g~j NvlYv `qvi weavb AvQ| DjL, G weavb ek mnR| AvswkK ivwbKviKi
Rb g~j NvlYv c`vbi dig njv g~mK-1M| G dig gvU 7wU Kjvg iqQ| digwU www.vatbd.com
IqemvBU AvcjvW Kiv AvQ| AbyMn Ki `Lv hZ cvi| GLvb g~jZ Drcvw`Z cY DcKiY eenvii
cwigvY, AePqi cwigvY, eeZ DcKiYi g~j BZvw` c`kb KiZ nq| cYwUi ivwb g~j KZ Zv c`kb KiZ
nq bv|
ck-89: UUvBj ev Wwbg Kvcoi bZzb bZzb gWji Kvco Zix KiZ nq| ZvB, cwZwUi Bqvb Ges
KwgKvj KvwRkb Avjv`v| c_K g~j NvlYv `qv KwVb| G Aevq KiYxq wK?
Di: g~j mshvRb Ki AvBb Abymvi cwZwU cYi Rb Avjv`v Avjv`v g~j NvlYv c`vb KiZ ne| cYi
DcKiY Kvbv cwieZb nj, g~j mshvRb Kvbv cwieZb nj ev cYi weqg~j Kvbv cwieZb nj, bZzb
Ki D cYi g~j NvlYv c`vb KiZ ne| Kvbv cYi gWj ev KvwRkb hw` cwieZb nq hvq, Zvnj bZzb
cYwU Avi c~ei cY _vK bv| bZzb GKwU cY icvwiZ nq| ZvB, bZzb cYi g~j NvlYv c`vb KiZ ne|
cYi KvwRkb cwieZb bv nq hw` ay g~j cwieZb nq Zvnj wKQz kZ mvc g~j NvlYv bv `qvi weavb
AvQ - hv BZvc~e AvjvPbv Kiv nqQ| Ze, cYi KvwRkb hw` cwieZb nq hvq, Zvnj AekB g~j NvlYv
c`vb KiZ ne| G aibi cY Lye ekx bB| ZvB, GB Amyweav `~i Kivi Rb GLbI Kvb wewa-weavb cYxZ
nqwb|
ck-90: hme mevi Ici cwikvwaZ fvU iqvZ bqvi myhvM AvQ; mme mevK dig g~mK-1 Gi Kvbv
wbw` cvk (DcKiY LvZ ev mshvRbi LvZ) c`kb Kivi weavb AvQ wK?
Di: g~jZt dig g~mK-1 Gi gvag Kvbv cYi g~j NvlYv c`vb KiZ nq| g~mK-1 dig gvU 16wU Kjvg
iqQ| Gi ga Kjvg 5, 6 I 7 DcKiY mswk Ges Kjvg 8 I 9 g~j mshvRb mswk| Kjvg 5 G DcKiYi
weeiY wjLZ nq, Kjvg 6 G DcKiY eenvii cwigvY wjLZ nq Ges Kjvg 7 G eenvh DcKiYi qg~j wjLZ
nq| fvU eevq DcKiY kwUi wekl A_ Ges Zvrch iqQ hv Avgiv BZvc~e AvjvPbv KiwQ| evsjv`ki
fvU eevq h h Dcv`vbjv DcKiY wnme weewPZ nq, Kejgv mjv 5, 6 I 7 bs Kjvg wjLZ ne|
8 bs Kjvg wjLZ ne g~j mshvRbi LvZ ev AvBUgi bvg Ges 9 bs Kjvg D AvBUgi cwigvY UvKvq
wjLZ ne| h me DcKiY AvswkK (80 kZvsk) iqvZ bqv hvq, hgb: Uwjdvb, exgv, we`yr BZvw` mme
DcKiYi 80 kZvsk g~mK-1 digi 5, 6, 7 bs Kjvg wjLZ ne| Aewk 20 kZvsk 8 I 9 bs Kjvg wjLZ
33 | P a g e
ne| DcKiY qi ^c hw` g~mK Pvjvb ev wej-Ae-GwU bv _vK, Zvnj iqvZ cvIqv hvq bv| iqvZ cvIqv bv
MjI GB Dcv`vbjv Kjvg 5, 6 I 7 G wjLZ ne| Ze, wKQz wKQz welq Gfve cv_K Kiv hve bv| mjv
hKvb GKw`K wjLZ ne|
ck-91: GKwU cwZvb IqvK AWvii wecixZ g~j NvlYv c`vb Ki| mvaviYZt g~j cwieZb nq bv| AbK
IqvK AWvi cvq| evi evi g~j NvlYv `qvi cqvRb AvQ wK?
Di: cwZwU Uvi ev IqvKAWvii Rb Avjv`v Avjv`v g~j NvlYv c`vb KiZ ne| g~j cwieZb bv njI g~j
NvlYv c`vb KiZ ne| Ze, Abygv`b wbZ ne bv| RvZxq ivR^ evWi vqx Av`k bs 6/g~mK/92, ZvwiL:
21/01/1992 Abymvi Uvig~j cqvRbxq `wjjvw`mn wefvMxq KgKZvi KvQ `vwLj KiZ ne| Abygv`b wbZ
ne bv| ZvB, Uvi ev IqvK AWvi cj Zv wefvMxq KgKZvK AewnZ Ki D Uvi ev IqvK AWvi DwjwLZ
cwigvY cY D g~j mieivn Kiv hve|
ck-92: eZgvb Mvmi cmvi jv nIqvi KviY Drcvw`Z UvBjm ewk b nQ, hvi KviY IqRi cwigvY
ewk nQ| KvRB, IqR 10% nZ 30% G ewaZ Kivi wbqg wK?
Di: Drcvw`Z cY web nj wewa-41 Abyhvqx wbw Kiv hvq| Drcv`b cwqvq web nj wewa-41K Abyhvqx
DcKiY wbw Kiv qvq| Mvmi cmvii welqwU hnZz vqx evcvi bq, ZvB IqRi nvi ewaZ Ki Abygv`b
bv KivB kq| Ze, Avcwb PvBj Avcbvi wefvMxq KgKZvi wbKU bZzb g~j NvlYv `vwLj KiZ cvib| miRwgb
cixv Ki hw` wZwb wbwZ nb h, Avcbvi Avmj IqRi nvi 30 kZvsk, Zvnj Zv Abygv`b `qv Zvi
`vwqZ| m Mvmi cmvi ^vfvweK nq Mj cybivq g~j NvlYv w`q IqRi cwigvY KgvZ ne|
ck-93: Uvwid g~ji DcKiY q Kiv nqQ| aiv hvK, cwK KwR DcKiYi Uvwid g~j 100 UvKv wK Dnvi
cKZ q g~j 300 UvKv| 100 UvKv Uvwid g~ji Dci fvU cwikva Kiv nqQ 15 UvKv| GB 15 UvKv iqvZ bqv
ne| wK g~j NvlYvq DcKiY g~j 100 UvKv wjLZ ne bv-wK 300 UvKv wjLZ ne? DjL, Drcvw`Z cYwU
Uvwid g~jhy cY bq, ^vfvweKfve g~j NvlYv Abygv`bhvM cY|
Di: AvjvP g~j NvlYvq DcKiY g~j 300 UvKv wjLZ ne, 100 UvKv bq| g~j NvlYvq DcKiYi cKZ
qg~j DjL bv Kij Drcvw`Z cYi weq g~j mwVK ne bv hv Kws-G wgje bv| Uvwid g~ji Kvb cYi
Rb hLb fvU Pvjvb Bmy Kiv nq, ZLb fvU Pvjvb Uvwid g~j Ges cKZ weq g~j DfqB DjL _vK| Uvwid
g~ji Dci fvU cwikva KiZ nq| wK cKZ g~j c`vb KiZ nq| GB DcKiY hLb Ab Kvb cY Drcv`b
eeZ ne ZLb m cYi g~j NvlYv `qvi mgq DcKiYi cKZ qg~j DjL KiZ ne| KviY, g~j NvlYvq
me DcKiYi g~j Ges g~j mshvRb GK hvM Ki fvUhvM g~j wbaviY KiZ nq| DcKiYi cKZ qg~j
DjL bv Kij Drcvw`Z cYi fvUhvM g~j mwVK ne bv| fvUhvM g~j njv mB g~j hvi ga Afy _vK
me aibi DcKiY eq, g~j mshvRb Ges jvf BZvw`| DcKiYi cKZ eq hw` wKQz DjL Kiv bv nq, Zvnj
Gjv gjvbv me ne bv| Drcv`bKvix cY Drcv`b Kib Zv wex Ki jvf Kivi Rb| ZvB, Zvi weqg~j
mic nZ ne|
11. gj
~ NvlYv, gm
~ K-7, GwUwf, iqvZ
ck-94: GKwU bZzb wk cwZvb KZK GLbv g~mK-1 dig g~j NvlYv `qv nqwb| fvU iwRkbi mgq
g~mK-7 dig `vwLj Kiv AvQ| g~mK-7 dig DcKiYi NvlYv `qv _vKj GwUwf gIKzd cve wKbv AbyMn Ki
Rvbveb| [AvKei nvmb, Kgvwkqvj gvbRvi, emygwZ Mc Ae BvwR wjt, 47, KviIqvb evRvi, XvKv|]
Di: nuv, Ggb cwZvb GwUwfgyfve DcKiY Avg`vwb KiZ cvie| Ze, ck njv GwelqwU evevqb Kiv GKUz
RwUj| mvaviYZt Kvb cwZvbi Drcvw`Z cYi g~j NvlYvq DcKiY Afy _vK| g~j NvlYv fvUi wefvMxq
KgKZv KZK Abygvw`Z _vK| Abygvw`Z g~j NvlYvi Kwc Avg`vwb chvq vqbi mgq Abvb `wjjvwì mv_
`vwLj Kij Avg`vwb i DcKiYi Ici GwUwf Avivc Kiv nq bv| wK Kvb cwZvb bZzb vwcZ nj mv_
mv_B Drcvw`Ze cYi g~j NvlYv w`Z cvi bv| KviY, GKwU cYi ga Kx Kx DcKiY KZUzKz cwigvY eeZ
ne Zv AbK cixv-wbixv Ki wbaviY KiZ nq| ZvQvov, g~j NvlYv `qvi mgqmxgv njv Drcvw`Z cY
mieivni c~e ch| ZvB, Kvb cwZvb hLb megv cwZwZ nqQ Ges cwZvbwU DcKiY Avg`vwb KiQ ZLb
cwZvbwUi Abygvw`Z g~j NvlYv _vKe bv GUvB ^vfvweK| Abygvw`Z g~j NvlYv bv _vKj Avg`vwb chvq
GwelqwU wbwZ nIqv KwVb h, IB DcKiY w`q cY Drcv`b Kiv ne| hw` IB DcKiY w`q cY Drcv`b Kiv
nq, Zvnj DcKiYi Ici Avg`vwb chvq GwUwf Avivc ne bv| KviY, IB DcKiY njv wk-cwZvbi KuvPvgvj|
Avi hw` IB DcKiY evRvi wex Kivi Awfcvq Avg`vwb Kiv nq, Zvnj Avg`vwb chvq vqbi mgq GwUwf
34 | P a g e
Av`vqhvM nq| ZvB, GwelqwU wbwZ nZ ne h, Avg`vwbKviK IB Avg`vwbKZ DcKiY Zvi cY Drcv`b
eenvi Kieb| Zvnj Avg`vwbi GwUwf Av`vqhvM ne bv| GwelqwU wKfve wbwZ nIqv hvq? Kvb wk-
cwZvb vcb KiZ nj fvUi iwRkb bqvi c~e wewbqvM evWi iwRkb wbZ nq| wewbqvM evWi
iwRkb bqvi mgq DjL KiZ nq h, cwZvb Kx Kx gwkbvix Ges qvi cvUm eenvi ne, Kx Kx KuvPvgvj
eenvi ne Ges Kx Kx cY Drcv`b Kiv ne| wewbqvM evWi `qv Abygv`b Gjv DjL _vK| Gici fvUi
AvIZvq iwRkb wbZ nq| fvUi AvIZvq iwRkb bqvi mgq g~mK-6 Ges g~mK-7 dig `vwLj KiZ
nq| g~mK-6 dig njv iwRkbi Rb Ave`b| Avi g~mK-7 dig njv cwZvbi Ab, cvU, gyjabx
hcvwZ, wdwUsm, Drcvw`Ze cY, c`q mev I DcKiYi weeiY| A_vr g~mK-7 dig DcKiYi weeiY wjwce
_vK| hw` Kvb wk-cwZvb megv cwZwZ nq Ges hw` GLbI g~j NvlYv bv w`q _vK, Zvnj Avg`vwbi
DcKiY vqbi mgq wewbqvM evW c` Abygv`b hLvb DcKiY DjL AvQ Ges g~mK-7 dig `vwLj KiZ
ne| g~mK-7 digI DcKiY DjL AvQ| G `ywU WKzgU `L Avg`vwb chvq vqb KgKZv wbwZ neb h
Avg`vwbKZ DcKiY wk-cwZvb cY Drcv`b eeZ ne| ZvB, IB DcKiYi Ici GwUwf AvivwcZ ne bv|
gvUK_v, vqb KgKZvK wbwZ nZ ne h, Avg`vwbKZ DcKiY wk-cwZvb cY Drcv`bi KuvPvgvj wnme
eeZ ne| Zvnj GwUwf AvivwcZ ne bv| cwZZ AbK mgq Kvb Kvb welq myfve ewYZ _vK bv, Zv
_vKv me bq| Gic AvBbi g~j PZbv wVK iL myweePbv cqvM Ki ZvrwYK KvR mv`b KiZ nq|
Ggb a~mi welqi (gray area) wmv `Z `qvi Rb AvBbi AvIZvq DZb KgKZvì wKQz ^Qvaxb gZv
(discretionary power) `qv _vK| AvBbi g~j PZbv evevqbi Rb Gic ^Qvaxb gZv myweePbvi mv_
cqvM KiZ nq| ZvnjB mykvmb (good governance) cwZv Kiv me nq|
ck-95: GKwU cwZvb cvw BbwKDeUi Avg`vwb KiQ| cvw BbwKDeUi Avg`vwb Kivi Rb cwZvbwUi
AbyK~j evW Ae BbfgU-Gi AbygwZ iqQ| cwZvbwU fvU wefvMxq `dZi dig g~mK-7 (Ab, cvU,
g~jabx hcvwZ, wdwUsm, Drcvw`Ze cY, c`q mev I DcKiYi weeiY m^wjZ NvlYvc) `vwLj KiQ hb
Avg`vwb chvq GvWfv UW fvU (GwUwf) AvivwcZ bv nq| GB cwZvb KZK `vwLjKZ g~mK-7 dig Abygv`b
Kiv hve wKbv m welq AbyMn Ki gZvgZ w`b| [gvwgbyj Bmjvg, mnKvix Kwgkbvi, Kvgm, GvBR I fvU
wefvM, evMinvU|]
Di: AvjvP cwZvbi g~mK-7 dig Abygv`b Kiv hve| fvU Av`vq Kiv nq cY I mevi Ici| cYi Ici
fvU Av`vq Kiv nq wZbwU chvq, h_v: (1) Avg`vwb chvq; (2) Drcv`b chvq; Ges (3) eemvqx chvq| cY
Avg`vwb ev Drcv`b Kivi ci KqKwU nvZ Nyi Zv mekl fvvi nvZ cuQvq| cY Avg`vwb ev Drcv`b _K i
Ki mekl fvv ch gvSvgvwS h weq ijv iqQ mjvK Avgiv eemvqx i ewj| Gi ga wWcv,
wWwweDUi, Kwgkb GRU, cvBKvix weZv, LyPiv weZv, wWcvUgUvj vi, Rbvij vi, mycvi kc BZvw`
Afy nq| h cY Avg`vwb ev Drcv`b Kivi ci wew Kiv nq, m cYi Ici wewi mgq eemvqx chvqi fvU
Av`vq Kiv nq, hw` IB cYi Ici eemvqx chvqi fvU chvR _vK| h cY Avg`vwb ev Drcv`b Kivi ci wew
Kiv ne bv, m cYi Ici eemvqx chvqi fvU chvR bq|
eemvqx chvq cY Avm `ywU Drm _K, h_v: (1) Avg`vwb; Ges (2) Drcv`b| Avg`vwb Kivi ci h cY wew
Kiv ne m cYi Ici eemvqx chvqi fvU Avg`vwb chvq Av`vq Kiv nq| GB fvUK GvWfv UW fvU
(GwUwf) ej| eemvqx chvq fvU Av`vq msv GmAviI bs-124-AvBb/2015/730-g~mK, ZvwiL: 04 Ryb, 2015
Gi AbyQ` 7 G DjL AvQ h, Kvb& Kvb& cYi Ici Avg`vwb chvq GwUwf Av`vqhvM ne bv| D GmAviI-
Gi AbyQ` 7(K)-Z DjL AvQ h, wbewZ Drcv`K hw` dig g~mK-7 `vwLj Kib Ges hw` mLvb Avg`vwbKZ
DcKiY Ges g~jabx hcvwZ Ges hvsk DjL _vKzK ev bv _vKzK Zvnj IB me DcKiY, g~jabx hcvwZ I
hvski Ici Avg`vwb chvq GwUwf AvivwcZ ne bv| KviY, IBme cY Avg`vwbi ci wew Kiv ne bv| GLvb
ejv nqQ h, wbewZ Drcv`K KZK Avg`vwbKZ cY| wK mswk wewa-5 G ejv AvQ h, KihvM cY
cZKiY ev Drcv`b eeZe Ab, cvU, g~jabx hcvwZ I wdwUsm BZvwì NvlYv g~mK-7 dig c`vb KiZ
ne| wewaZ KihvM kwU DjL _vKvq gb nZ cvi h, aygv KihvM cY cZ eeZe hcvwZ g~mK-
7 dig NvlYv `qv hve| GwUwf cPwjZ nqQ 2004 mvj _K| g~mK-7 dig Zvi AbK c~e _K cPwjZ
iqQ| GwUwf Avivc bv Kivi AbKjv gvbì ga GKwU njv g~mK-7 dig NvlYv _vKv| Gi A_ njv h,
Avg`vwbi ci cYwU wew ne bv| cvw BbwKDeUi Avg`vwbKvixi hw` evW Ae BbfgU-Gi AbygwZ _vK
Ges hw` Bvwqvj AvBAviwm (BgcvU iwRkb mvwUwdKU) _vK Zvnj wbwZ nIqv hvq h, cvw
BbwKDeUi wZwb Zvi wk cwZvb vcb Kieb| A_vr wew Kieb bv| ZvB, Zvi g~mK-7 dig NvlYv
Abygv`b Kiv hve Ges GB Avg`vwbi Ici Kvb GwUwf AvivwcZ ne bv| g~j mshvRb Ki AvBb, 1991 Gi aviv
35 | P a g e
3 Gi Dc-aviv (1) G DjL AvQ h, fvU AvivwcZ ne cYi mieivni Ici| hw` Kvb mieivn KvR msNwUZ bv
nq, Zvnj fvU AvivwcZ ne bv| AvjvP cvw BbwKDeUi mieivn c`vb Kiv ne bv| ZvB, Avg`vwb
chvq GwUwf Av`vqhvM ne bv| ZvB, g~mK-7 dig NvlYv Abygv`b Kiv hve|
DjL, eZgvb 2014-15 A_ eQii evRUi mgq evwYwRK Avg`vwbKviK, eemvqx I z` LyPiv eemvqx KZK
cY mieivni Dci Avivcbxq g~j mshvRb Ki Av`vq wewagvjv, 2012 G `dv (`) mshvRb Kiv nqQ| m
gvZveK Drcv`bKvix cwZvb KZK wewbqvM evWi wbeb mb`c DwjwLZ hcvwZ I hvsk GwUwfgy ne|
ZvB, wewbqvM evWi wbeb mb`c hcvwZ I hvsk DjL _vKjB Zv GwUwfgy ne, g~mK-7 dig NvlYv
`qvi cqvRb ne bv|
ck-96: mev c`vbKvix wbR eenvii Rb DcKiY Avg`vwb Kij GwUwf AvivwcZ ne wK? hgb: wgw
Drcv`bKvix hw` dfvi Avg`vwb Ki|
Di: mev c`vbKvixi I mcwZ dig g~mK-7 G NvlYv c`vbi weavb Kiv nqQ| BZvc~e Gic weavb
wQj bv| dig g~mK-7 G IB DcKiY NvwlZ _vKj GwUwf c`vb KiZ ne bv| KviY, Dnv Zvi evwYwRKfve
wewi Rb Avg`vwbKZ cY bq, Dnv Zvi mev c`vbi DcKiY|
ck-97: nwjKvi Avg`vwb Ki fvov `qv ne, A_vr nwjKvi mev c`vb Kiv ne|
Avg`vwbKviK/mevc`vbKvix KZK fvU wefvMxq ì g~mK-7 `vwLj Kiv hve wKbv Ges `vwLj Kiv nj Avg`vwb
chvq AwMg g~mK (GwUwf) gyfve Lvjvm bqv hve wKbv AbyMn Ki Rvbveb [gvt AvjgMxi nvmb R`vi, Dc-
eevcK, weAviwe Kej BvwR wjt, ivW bs-6, evwo bs-10/we, avbgw, XvKv|]
Di: PvUvW wegvb ev nwjKvi fvov c`vbKvix msv g~j mshvRb Ki AvBbi AvIZvq GKwU mev wnme
weewPZ| mevi KvW Gm058.00| GB mevi evLv njv: PvUvW wegvb ev nwjKvi fvov c`vbKvix msv A_
Ggb Kvbv ew, cwZvb ev msv whwb cYi wewbgq Kvbv ew, cwZvb ev msvK PvUvi wegvb ev nwjKvi
fvov c`vb Kib| A_vr wegvb ev nwjKvi fvov c`vb Kiv GKwU fvUhvM mev| GB mevi Ici fvUi nvi 15
kZvsk| A_vr fvovi Ici 15 kZvsk nvi fvU cwikva KiZ ne| GB mevi Ici Drm fvU KZbi weavb
AvQ| A_vr GB mev hw` Kvb miKvwi, AvavmiKvwi ev ^vqZkvwmZ cwZvb, GbwRI, evsK, exgv ev Avw_K
cwZvb, wjwgUW Kvvwb ev wkv cwZvbK c`vb Kiv nq, Zvnj mev MnYKvix wej cwikvai mgq chvR
fvU Drm KZb Kie|
g~j mshvRb Ki wewagvjv, 1991 Gi wewa 9(5) Abymvi fvUi AvIZvq wbeb wbZ `vqe ewK wbebi
Ave`bci mv_ dig g~mK-7-G KihvM cY cZKiY ev Drcv`b ev mev c`vb ev q-weq ev gRy`KiY
eeZe Ab, cvU, g~jabx hcvwZ I wdwUsm Ges Drcvw`Ze cY ev c`q mev I Dnvi cavb DcKiYmg~ni
weeiY msewjZ NvlYvc c`vb KiZ nq| RvZxq ivR^ evWi GmAviI bs 124-AvBb/2015/730-g~mK, ZvwiL:
04 Ryb, 2015 Gi AbyQ` 7(K) Abymvi Gicfve NvwlZ DcKiY I g~jabx hcvwZ I hvski Ici Avg`vwb
chvq AwMg fvU Av`vqhvM ne bv| g~jabx hcvwZ msv RvZxq ivR^ evWi GmAviI bs 135-
AvBb/2015/15/Kvgm, ZvwiL: 04 Ryb, 2015-Z nwjKvi Afy bB| ZvB, nwjKvi eZgvb wewaweavb
Abymvi g~jabx hcvwZ wnme weewPZ ne bv| ZvB, m Abymvi nwjKvi Avg`vwb Kij Avg`vwb chvq GwUwf
chvR nq| wK RvZxq ivR^ evWi Av`k bs- 21/g~mK/2004, ZvwiL: 22/07/2004 Gi AbyQ` bs 1(2)(L)
Abymvi, mev c`vbKvix KZK Avg`vwbKZ cYi Ici GwUwf Av`vqhvM ne bv| D Av`ki AbK Ask eZgvb
wewaweavbi mv_ mvgmc~Y bv njI Av`kwU GLbI envj AvQ| Aviv DjL, RvZxq ivR^ evWi GmAviI bs
135-AvBb/2015/15/Kvgm, ZvwiL: 04 Ryb, 2015 G ewYZ cYmg~n RvZxq ivR^ evWi Av`k bs-
07/g~mK/2006, ZvwiL: 08/06/2006 Abymvi Kejgv evsjv`k cZ ev Drcv`bi g~jabx hcvwZ
wnme weePbv Kiv nq| mev c`vbi Rb hLb Kvb hcvwZ Avg`vwb Kiv nq m ewYZ GmAviIwU mswk
bq| ZvB, nwjKvi fvov mev c`vbi Dk nwjKvi Avg`vwb Kiv nj nwjKvi D GmAviIZ Afy
AvQ wKbv Zv weePbvi welq bq| GLvb nwjKvi g~jabx hcvwZ bq eis mev c`vbi Rb nwjKviwU GKwU
DcKiY| GB DcKiY Avg`vwbKviKi mev c`vbi KvR eeZ ne| ZvB, Avg`vwbKviK g~mK-7 dig
nwjKvii NvlYv c`vb KiZ cvieb Ges m GwUwf chvR ne bv gg Avgvi AwfgZ|
GwUwf msv mKj wewaweavbi Dk njv, hme cY Avg`vwb Kivi ci wew Kiv ne, mme cYi Ici GwUwf
Av`vq wbwZ Kiv| GwUwf ki A_ njv GvWfv UW fvU| A_vr UwWs chvq h fvU cwikva Kivi cqvRb
ne m UW fvU AwMg Avg`vwb chvq Av`vq Ki bqv| Gic GvWfv fvU bqvi AbK KviY AvQ| hvnvK, h
cY Avg`vwb Kivi ci wew Kiv ne bv, A_vr h cYi Ici UwWs chvq Kvb fvU chvR ne bv, m cYi
Ici GwUwf Av`vq Kiv Avgvì `ki fvU eevi g~j bxwZgvjvi cwicx| mvgwMK weePbvq h cY wewi Rb
36 | P a g e
Avg`vwb Kiv nqwb m cYi Ici GwUwf Av`vq Kiv mgxPxb bq| nwjKvi Avg`vwb Ki fvov `qv ne, A_vr
nwjKvi fvov mev c`vb Kiv ne| ZvB, G GwUwf chvR bv nIqvB mgxPxb|
ck-98: Avgiv Mvwo Avg`vwb Kwi| Avgiv Mvwoi g~j NvlYv `B Ges 15 kZvsk fvU cwikva Ki wew Kwi|
Avg`vwb chvq cwikvwaZ 15 kZvsk fvU Ges 4 kZvsk GwUwf Avgiv iqvZ bB| GfveB Avgiv KvR Ki
AvmwQ| mwZ g~j NvlYv c`vb KiZ Mj wefvMxq KgKZv Rvbvb h, Avg`vwb chvqi GwUwfi wfw 26.67
kZvsk eemvqx chvq g~j NvlYvi ga Afy Kiv bv nj GwUwf iqvZ `qv ne bv| Gwelq AbyMn Ki gZvgZ
w`b| [gvt IevB`yi ingvb, wmwbqi GvwmmUvU gvbRvi (fvU), bvfvbv wjt, 205-207 ZRMuvI wk GjvKv, XvKv-
1208|]
Di: wefvMxq KgKZv hw` Ggb K_v ej _vKb Zvnj wZwb mwVK ejbwb| Avg`vwb Kivi ci h eemvqx g~j
NvlYv c`vb Kib, fvU Pvjvbc Bmy Kib Ges 15 kZvsk nvi fvU cwikva Ki cY wew Kib, wZwb Avg`vwb
chvq c` 15 kZvsk fvU Ges 4 kZvsk GwUwf iqvZ beb| g~j NvlYv `qvi mgq wZwb cKZ g~j mshvRbi
cwigvY DjL Kieb| cKZ g~j mshvRbmn NvwlZ megvU g~ji Ici wZwb 15 kZvsk nvi fvU cwikva Ki,
fvU Pvjvb Bmy Ki cY wew Kieb| g~j NvlYvq cKZ g~j mshvRbi cwigvY 26.67 kZvski Kg ev ewk
nZ cvi| GLvb wefvMxq KgKZvi `Lvi welq njv, cKZ g~j mshvRbi cwigvY mwVK AvQ wKbv| eemvqx
Kvb g~j mshvRb Mvcb KiQb wKbv Zv wefvMxq KgKZvi Abymvbi welq| wefvMxq KgKZv hw` wbwZ nb h,
eemvqx chvq weqi cKZ g~j mshvRbi cwigvY 26.67 kZvski Kg, Zvnj D Kg g~j mshvRbmn
weqg~j wZwb Abygv`b Kieb| Abygvw`Z g~ji wfwZ 15 kZvsk nvi fvU cwikva Ki cY wew KiZ
ne| Avg`vwb chvq c` 4 kZvsk GwUwf hv BZvc~e iqvZ bqv nqQ Zv h_v_ AvQ - Zv Avi KZb ev mg^q
KiZ ne bv|
GKwU welq gb ivLZ ne h, G ^vfvweK cwqv nIqv DwPr wQj Ggb,- Avg`vwb chvq aygv 15 kZvsk
fvU c`vb KiZ ne - Kvb GwUwf c`vb KiZ ne bv| Avg`vwb chvq c` 15 kZvsk fvU iqvZ bqv hve|
Avg`vwb cieZx weq chvq cKZ g~j mshvRbi Ici 15 kZvsk nvi fvU c`vb KiZ ne| GB ^vfvweKZvK
wKQzUv weKZ Ki bvbv KviY GvWfv UW fvU (GwUwf) cwZ cPjb Kiv nqQ| GwUwf eevi A_ njv eemvqx
chvq cwikvahvM fvU Avg`vwb chvq AMxg Av`vq Ki bqv| Avg`vwb chvq AMxg eemvqx chvqi fvU Av`vq
KiZ wMq eemvqx chvq AvbygvwbK g~j mshvRb aiv nq 26.67 kZvsk| eemvqx chvq g~j NvlYv c`vb Kivi
mgq cKZ g~j mshvRbi cwigvY wbwZ nIqv Mj Avg`vwb chvqi AvbygvwbK g~j mshvRb wbi_K nq hvq|
eemvqx chvq cKZ g~j mshvRbi wfwZ fvU cwikva Kij Dci ewYZ ^vfvweKZv eRvq _vK| Avg`vwb
chvqi AvbygvwbK g~j mshvRbi cwigvYK eemvqx chvqi cKZ g~j mshvRbi Ici iZ `qv AhwK
Ges fvU eevi g~j bxwZgvjvi cwicx|
eemvqx chvq fvU Av`vq msv eZgvb cPwjZ GmAviI bs 124-AvBb/2015/ 730-g~mK, ZvwiL: 04 Ryb,
2015 Gi AbyQ` bs-14 Abymvi, mieeivn chvq c`q g~j mshvRb Ki Acv MnxZ iqvZi cwigvY ekx
nBj wZwb AvBbi aviv 67 I g~mK wewagvjvi wewa 34K I wewa 34L AbymiYc~eK AwZwi cwikvwaZ Ki diZ
`vex KwiZ cvwieb| A_vr Avg`vwb cieZx weqi g~j mshvRb Kg nZ cvi| m AwZwi MnxZ
iqvZ Avg`vwbKviK diZ `vwe KiZ cvib| ZvB, Avg`vwb chvqi AbywgZ 26.67 kZvsk g~j mshvRb eemvqx
chvq bv nj Avg`vwb chvq cwikvwaZ GwUwf iqvZ bv `qv Kvb gvcKvwVZB hywhy bq| eemvqx chvq g~j
mshvRb nZ ne cKZ nvi| wefvMxq KgKZvK cKZ g~j mshvRbi nvi ev cwigvY wbwZ nZ ne| GLvb
Kvb ^Qvaxb gZv cqvM Kiv (hv AvBb bB) mykvmbi cwicx ej Avgvi AwfgZ|
ck-99: g~mK-7 dig DjL bB Ggb DcKiY q Kiv nqQ| c~ei g~j NvlYvq DjL bB| iqvZ cve wK-
bv?
Di: iqvZ cve hw` DcKiYwU c_g Avg`vwb nq| cieZx g~j NvlYvq AekB DjL KiZ ne| g~mK-7 Gi
mv_ Avg`vwb chvq GwUwf mwKZ| iqvZ mwKZ bq| h DcKiY c~e Avg`vwb Kiv nqwb Zv g~j NvlYvq
Afy bv _vKvB ^vfvweK| ZvB, cieZx g~j NvlYvq DjL KiZ ne| Ze, `yB Ki gqvì ga g~j NvlYv
c`vb Ki iqvZ bqv Dg|
ck-100: GKwU cwZvb ivRkvnx Bwwbqvwis BbwwUDUK mdUIqvi mieivn w`qQ| mdUIqviwU Avg`vwbKZ|
Avg`vwbi mgq GwUwf KZb KiQ| Gici ivRkvnx Bwwbqvwis BbwwUDU megvU g~ji Ici fvU KZb KiQ|
fvU `yevi Kb w`Z njv?
37 | P a g e
Di: Uvii wecixZ mieivn `qvi Rb hw` KD Avg`vwb Ki Zvnj D cY vqb Kivi mgq Avg`vwb
chvq Abvb WKzgUi mv_ Uvi WKzgU `vwLj KiZ ne| Uvi WKzgU Avg`vwb chvq `vwLj Kij GwUwf
KZb Kie bv| mieivn chvq hvMvb`vi wnme Drm fvU KZb ne| Avg`vwb chvq Uvi WKzgU `vwLj Kiwb
ZvB, GwUwf KZb KiQ| Avg`vwb chvq Uvi WKzgU `vwLj Kij aygv GKevi fvU KZb Kiv nZv| mieivn
MnYKvix Drm fvU KZb KiZv| G welqwU Rvbv bv _vKvi KviY Avevi AbK mgq `Z vqb Kivi cqvRb
AbK Avg`vwb chvq Uvi WKzgU `vwLj Ki bv| dj, Avg`vwb chvq GwUwf Av`vq Kiv nq| Gfve `yevi fvU
KZb nq Mj wbqg njv Avg`vwb chvq fzjg cwikvwaZ GwUwf dir bqvi Rb 6 (Qq) gvmi ga widv
Avve`b `vwLj Kiv|
ck-101: Avg`vwb chvq cwikvwaZ AMxg AvqKi g~j NvlYvi ga Af
y KiZ ne wK?
Di: Avg`vwb chvq cwikvwaZ AMxg AvqKi (GAvBwU) cYi g~j NvlYvi ga Af y KiZ ne bv| `ywU Ki
g~j NvlYvi ga Afy KiZ ne bv| GKwU njv - DcKiYi Ici cwikvwaZ g~j mshvRb Ki (fvU); Ges
AbwU njv - DcKiYi Ici cwikvwaZ AMxg AvqKi| fvU A_ GwUwfI| Gi KviY njv, DcKiYi Ici
cwikvwaZ fvU Drcv`K iqvZ wbq bb| GB fvU Zvi Drcv`b LiP bq| wZwb hLb cY wew Kib ZLb D
cYi Ici cwikvwaZ fvU cY Zvi wbKU _K Av`vq Ki bb| ZvB, GB cYi g~ji ga DcKiYi Ici
c` fvU DjL Kivi cqvRb bB| g~j mshvRb Ki AvBbi aviv-5 Gi Dcaviv-2 G Bnv DjL AvQ| GKB
KviY DcKiYi Ici cwikvwaZ AMxg AvqKi g~j NvlYvi ga Afy KiZ ne bv| KviY, D AMxg AvqKi
Avg`vwbKviK/ Drcv`Ki LiP bq| wZwb Zvi evwlK AvqKi wiUvb `vwLj Kivi mgq Zvi c`q AvqKii wecixZ
AMxg c` AvqKi iqvZ/mg^q Ki beb| ZvB, DcKiYi Ici c` AMxg AvqKi Zvi Drcv`b LiP bq weavq
g~j NvlYvq Dnv DjL KiZ ne bv|
ck-102: Avgiv evwYwRK Avg`vwbKviK| Avgiv jyweKvUm Avg`vwb Ki g~j NvlYv w`q wex Kwi| Avg`vwb
chvq cwikvwaZ 15 kZvsk g~mK Ges 4 kZvsk AMxg g~mK (GwUwf) Avgiv iqvZ bB| Avgvì cYi g~j
mshvRbi nvi 26.67 kZvski Pq Kvb AvBUg Kg nq, Avevi Kvb AvBUg ewk nq| h AvBUg g~j
mshvRb ewk nq m AvBUg Kvb mgmv nq bv| m Avgiv AwZwi g~mK cwikva Kwi| h AvBUg g~j
mshvRb 26.67 kZvski Pq Kg nq m AvBUgi cv_KRwbZ g~mK Avgiv cwRwUf mg^q cvev, KviY
Avg`vwb chvq Avgiv 26.67 kZvsk AbywgZ g~j mshvRbi Ici GwUwf cwikva KiwQ| Avgiv g~j NvlYv `B
Avg`vwb chvq g~mKhvM g~ji wfwZ| A_vr Avg`vwb chvq g~mKhvM g~ji Ici Avgiv g~j mshvRb Kwi|
wK g~mK wefvMxq ì _K AvgvìK Rvbvbv nqQ h, hnZz Avgiv Avg`vwb chvq cwikvwaZ 15 kZvsk
g~mK Ges 4 kZvsk GwUwf iqvZ bB, mnZz AvgvìK Avg`vwb chvq GwUwf Avivchv g~ji Dci Avevi g~j
mshvRb Ki g~j NvlYv w`Z ne| Avgvi gZ, Zvnj GKB cYi Ici `yevi g~j mshvRb nq hvq| G
Avgvì AvBbmZ KiYxq wK AbyMn Ki Rvbvj evwaZ nev| [mwZ gj, mnKvix gvbRvi, wmMgv jyweKvUm,
58/60 b_eK njivW, evsjvevRvi, XvKv-110]
Di: Avcbvì cwZ mwVK AvQ| Avcbvi eYbvgZ fvU wefvMxq ì _K hv ejv nqQ Zv mwVK bq| Avcbvi
ewYZ welqi KqKwU w`K AvjvPbv cqvRb| c_gZ, Kvb g~ji wfwZ Avcbviv Av`vwbKZ jyweKvUm Gi g~j
NvlYv c`vb Kieb mwelq AvjvPbv Kiv ìKvi| mvaviYZt Avg`vwb chvq fvU AvivchvM g~jK wfwg~j
weePbv Ki Zvi mv_ g~j mshvRb Ki g~j NvlYv c`vb KiZ nq| Ze, Aviv mywbw` Ki ejZ Mj,
Avg`vwb chvq vqbhvM g~ji mv_ mKj cKvi wWcvwRU (Kvgm wWDwU, m~iK , ijUix wWDwU, g~mK,
GwUwf, GAvBwU BZvw`) hvM KiZ ne| hvMdj _K iqvZhvM wWcvwRU (fvU, GwUwf, GAvBwU BZvw`)
weqvM KiZ ne| weqvM Ki h g~j cvIqv hve Zv njv cYi Avg`vwbg~j| Avg`vwbi ci g~j NvlYv `qvi
mgq, GB g~ji mv_ g~j mshvRb KiZ ne| Avg`vwb chvq g~mK AvivchvM g~ji mv_ 26.67 kZvsk
AbywgZ g~j mshvRb hvM Ki Zvi Ici GwUwf Avivc Kiv nq| GwUwf AvivchvM g~j KLbB g~j NvlYvi
wfwg~j bq| wZxqZ, evwYwRK Avg`vwbKviK cKZ g~j mshvRbi wfwZ g~j NvlYv c`vb Ki cY wex Kij
wZwb Avg`vwb chvq cwikvwaZ g~mK Ges GwUwf iqvZ cveb| RvZxq ivR^ evWi GmAviI bs-242-
AvBb/2012/659-g~mK, ZvwiL: 28 Ryb, 2012 Gi g~j PZbv ZvB| eZgvb GmAviI bs-124-AvBb/2015/730-
g~mK, ZvwiL: 04 Ryb, 2015 Z GKBic| ZZxqZ, evwYwRK Avg`vwbKviK g~j NvlYv `qvi g~mK-1L
dig g~j mshvRb GKevi wjLe bvwK eK-Avc w`q wjLe| GB dig eK-Avc `qvi msvb bv _vKvq wefvMxq
KgKZv Avjv`vfve eK-Avc PvBZ cvib|
38 | P a g e
Ici Avg`vwb cYi g~j NvlYv `qvi Rb wfwg~j wK ne Zv mywbw`fve AvjvwPZ nqQ| cKZ g~j
mshvRbi wfwZ g~j NvlYv c`vb Ki cY wex Kij evwYwRK Avg`vwbKviK Avg`vwb chvq cwikvwaZ g~mK
I GwUwf iqvZ cveb|
12. Uvwid gj
~
ck-103: Avgiv evsjv`k `y Drcv`bKvix mgevq BDwbqb wjt (wg wfUv) Gi fvU civgkK| D cwZvbwU
Uvii wecixZ ov `ya mieivn Ki| ov `yai Uvwid g~j iqQ 100 (GKkZ UvKv) KwR| D g~j Zviv
fvU cwikva Ki| wK GKwU weqi Uvi g~j wQj 237 UvKv KwR| vbxq I ivR^ wbixv Awaì GB
gg Avcw Dvcb KiQ h, Uvi g~ji Ici fvU chvR ne| AbyMn Ki G welq gZvgZ w`b| [jvwRgv
nvmvbvr Payix, GvWfvKU, Gg.Avi. Payix j P^vi, 81/we mbevwMPv, XvKv|]
Di: AvjvP Uvwid g~ji Ici fvU cwikva Kiv mwVK AvQ| ZvB, AwWU AvcwwU mwVK bq| RvZxq
ivR^ evWi vqx Av`k bs-6/g~mK/92 ZvwiL: 21/01/1992 Gi gvag Uvi g~jK fvU c`vbi wfw wnme
weePbv KiZ Abyiva Kiv nqQ mZ| RvZxq ivR^ evWi D Av`kwU mKj aibi g~j Abygv`bi mv_
GwKf~Z Ki `Lv mwVK bq| D Av`k ejv AvQ h, g~j mshvRb Ki AvBb, 1991 Gi aviv 5 Gi Dc-aviv (2)
Ges g~j mshvRb Ki wewagvjv, 1991 Gi wewa 3 Gi Dc-wewa (1) Abymvi g~j Abygv`b Kiv nq| Dic g~j
Abygvw`Z _vKjI hw` Uvii gvag nvmKZ ev ewaZ g~j cY mieivn Kiv nq, Zvnj Uvig~ji Ici fvU
chvR ne| AvBbi aviv 5 G g~j Abygv`bi Aviv KwZcq cwZ iqQ| D cwZmg~ni D Av`kwU
chvR ne bv| hw` wefvMxq KgKZv KZK Abygvw`Z g~j ev Kwgkbvi KZK cybtwbavwiZ g~ji Pq nvmKZ ev
ewaZ g~j Uvii gvag Kvb cY mieivn Kiv nq, Zvnj D mvaviY Av`ki weavb chvR ne| Uvwid g~j
wbaviY Ki RvZxq ivR^ evW| g~j mshvRb Ki AvBbi aviv 5 Gi Dc-aviv (7) Abymvi g~j Abygv`b msv
aviv 5 Gi Abvb weavbvejxi AwZwi Uvwid g~ji weavb Kiv nqQ| Uvwid g~j RvZxq ivR^ evW KZK
wbavwiZ g~j nIqvq GB g~j AwaKZi iZ enb Ki| wefvMxq KgKZv KZK wbavwiZ g~j aygv wbavwiZ
cwZvbwUi chvR nq| Uvwid g~j mviv`ki mgRvZxq me cYi chvR nq| ZvQvov, Uvwid g~ji
cY mieivnKvix Kvb DcKiY Ki iqvZ cvb bv| GKviYB Uvwid g~j cKZ weq g~ji Pq AbK Kg nq|
wefvMxq KgKZv KZK wbavwiZ g~ji Ges Uvi g~j fvU cwikvai DcKiY Ki iqvZ cvIqv hvq|
ZvB, Uvwid g~ji cYi RvZxq ivR^ evWi D Av`kwU chvR ne bv| Uvwid g~ji cYi
Uvwid g~ji Ici fvU cwikva KiZ ne| cKZ weq g~j hvB nvK bv Kb| RvZxq ivR^ evWi bw_ bs-
2(2)g~mK-ev:mev I Ave:/2003/06 ZvwiL: 27/01/2007 G ewYZ AvQ h, Uvwid g~ji WvBwfs jvBm Gi
Rb Uvwid g~j fvU c`vb KiZ ne| Uvwid g~ji cY h g~jB wew nvK bv Kb Uvwid g~j fvU cwikva
KiZ ne| hw` Uvwid g~ji Pq Kg g~j cYwU wew Kiv nq, ZvnjI Uvwid g~j fvU cwikva KiZ ne|
ck-104: gvkvb AUvgvevBjm wjt UvKi Pwmm Avg`vwb Ki| Avg`vwb Kivi ci ewW wbgvY Ki, Pwmmi mv_
mshy Ki c~Yv UvK wbgvY Ki| UvKi Uvwid fvjy iqQ| wK Avgiv g~j NvlYv w`q fvU c`vb KiwQ|
Uvwid fvjyZ fvU c`vb Kiv hve wK-bv AbyMn Ki Rvbveb| [gvt kwn`yj Bmjvg, GvwmmUvU gvbRvi
(dvBbv Gv GvKvDbUm), gvkvb AUvgvevBjm wjt, nvDm-43, moK-14, eK-wR, wbKZb, XvKv|]
Di: AvjvP cYwU A_vr UvK Uvwid g~j mieivn KiZ ne| Uvwid g~ji I g~j NvlYv w`Z nq|
Uvwid g~ji g~j NvlYv `qvi dig njv g~mK-1K| GB digwU GKwU msw dig| GLvb 6wU gv Kjvg
iqQ| GLvb aygv DcKiY msv NvlYv c`vb KiZ nq| hnZz cYwUi Uvwid g~j wbaviY Kiv AvQ, ZvB
g~j msv Kvb NvlYv c`vb KiZ nq bv| g~j NvlYv ejZ Avcwb wK eywSqQb Zv Avcbvi ck bq| g~j
NvlYv ejZ hw` Avcwb g~mK-1K dig g~j NvlYv c`vb eywSq _vKb, Zvnj GLvb wewa-weavbi Kvb eZq
NUwb| Avi g~j NvlYv ejZ Avcwb hw` g~mK-1 dig g~j NvlYv eywSq _vKb, Zvnj G wewa-weavbi
eZq nqQ| RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2015, ZvwiL: 04/06/2015 Abymvi cYi
Drcv`b chvq Uvwid fvjy wbaviY Kiv AvQ| h cYi Uvwid fvjy wbaviY Kiv AvQ, m cY g~mK-1K dig
g~j NvlYv w`q Uvwid g~ji Ici 15 kZvsk fvU cwikva Ki wex KiZ ne| G DcKiYi Ici
cwikvwaZ DcKiY Ki iqvZ cvIqv hve bv| KqK eQi c~e weavb wQj h, Uvwid g~ji cYi Drcv`K hw`
DcKiY Ki iqvZ wbZ Pvb, Zvnj wZwb Uvwid g~j eZxZ ^vfvweKfve g~j NvlYv w`q cY mieivn KiZ
cvieb| m wZwb DcKiY Ki iqvZ cveb| Gweavb eZgvb KvhKi bB| eZgvb weavb njv, h cYi
Uvwid g~j wbaviY Kiv AvQ, m cY Uvwid g~jB wew KiZ ne| AvjvP KvhgwU Drcv`b wKbv m
welq m`ni AeKvk bB| g~j mshvRb Ki AvBb, 1991 Gi aviv-2 Gi `dv (_) Abymvi ewYZ KvhgwU
39 | P a g e
Drcv`b Kvhgi AvIZvfz| Drcv`b chvq UvKi Uvwid g~j wbavwiZ AvQ| ZvB, G g~mK-1K dig g~j
NvlYv w`Z ne Ges Uvwid g~j fvU cwikva KiZ ne|
ck-105: Uvwid g~ji cY UvbIfvi Ki w`Z cvie wK-bv?
Di: bv, cvie bv| Uvwid g~j msv mvaviY Av`k bs 03/g~mK/2015, ZvwiL: 04/06/2015 Gi kZ (1) G
ejv AvQ h, Uvwid g~j Kej g~j mshvRb Ki ev gZ g~j mshvRb Ki I m~iK wbicbi Rb
wbavwiZ g~j| ZvB, UvbIfvi Ki wbaviYi Rb Uvwid g~j bq|
ck-106: wewfb IqvU gZvmb we`yr mvkqx evj Gi Uvwid g~j wbaviY Kiv AvQ| Drcv`b chvq Uvwid g~ji
Ici 15 kZvsk fvU cwikva Kiv nq| AbK we`yr mvkqx wUDe jvBU Drcv`b Ki _vK| we`yr mvkqx wUDe
jvBUi I GKBfve Uvwid g~ji Ici fvU cwikva Kiv hve wKbv m welq AbyMn Ki gZvgZ w`b|
Di: nuv, Kiv hve| we`yr mvkqx evj Gi GBPGm KvW 8539.31.10| dzimU nU Kv_vW chyw mb jv
GB GBPGm KvWi AvIZvq coe| evj, jv, jvBU hvB nvK bv Kb Zv dzimU nU Kv_vW chyw mb nj
A_vr we`yr mvkqx nj Zv 8539.31.10 GBPGm KvWi AvIZvq coe Ges Uvwid g~ji wfwZ Drcv`b chvq
fvU c`vb Kiv hve|
13. fvU KvjKz jkb

ck-107: Avgiv GKwU Drcv`b I mieivnKvix cwZvb| Avgiv wej megvU g~j DjL Kwi| Avgvì wej _K
Drm fvU KZb wbq cvqB RwUjZv nq| Kvb Kvb cwZvb Avgvì megvU g~j _K fvU KZb Ki bq|
Avevi, Kvb Kvb cwZvb Avgvì weji mv_ wbRiv fvU hvM Ki| AZtci fvU KZb Ki Avgvì cgU
Ki| A_vr Avgvì wej GvgvDU AvgvìK c`vb Kiv nq| G welq AvBbi mwVK weavb wK AbyMn Ki
Rvbveb| [bvg cKvk AwbQzK RbK cvVK|]
Di: fvU Pvjvb Bmy Kivi wbqg njv cYi g~j Ges fvU Avjv`v Ki wjLZ ne, Gici G`ywU hvM Ki megvU
g~j wjLZ ne| Drcv`K-mieivnKvixi eZgvb weavb Abymvi Drm fvU KZb KiZ ne bv| RvZxq ivR^
evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-02 Gi DcvbyQ` (2) Gi `dv
(K) Abymvi, Kvb Drcv`K ev eemvqx fvU Pvjvbmn cY mieivn w`j IB mieivn hvMvb`vi KZK c` mieivn
wnme weewPZ ne bv weavq Gic mieivni Ici _K Drm fvU KZb KiZ ne bv| ZvB, Avcbviv hw`
Drcv`bKvix cwZvb nq _vKb Ges hw` fvU Pvjvb Bmy Ki cY mieivn Ki _vKb, Zvnj Zv cwZvb
Avcbvì mieivn g~j _K Drm fvU KZb Kie bv| Zviv fvUmn Avcbvì mgy`q g~j cwikva Kie|
fvU-Af y g~j _K fvU KZb KiZ ne, bvwK fvU-ewnfyZ g~j _K fvU KZb KiZ ne Ggb mgmv nq
mvaviYZt Pzwi wfwZ Kvb cY ev mev mieivni , wekl Ki mev mieivni | PzwZ mvaviYZt
GwelqwU fve DjL _vK bv| ZvB, Pzw Abyhvqx cY ev mev mieivn `qvi ci wej cwikvai mgq mgmv
nq| c_gZ: mgmv nq Drm fvU KZb KiZ ne wK-bv Zv fve bv Rvbv ev PzwZ DjL bv _vKvi KviY|
wZxqZ: g~j fvU-Afy bv fvU-ewnfyZ Zv DjL bv _vKvi KviY| ZvB, PzwZ G welqmg~n fve DjL
_vKv cqvRb| Pzwg~j nZ fvU KZb KiZ ne bvwK Pzwg~ji AwZwi fvU cwikva KiZ ne Zv PzwZ
DjL _vKZ ne| hw` fvUi nvi cwieZb nq hvq, Zvnj cwiewZZ nvi Abymvi fvU Drm KZb KiZ ne ZvI
PzwZ DjL _vKZ ne| AvqKi KZb msv welqI GKBfve PzwZ DjL _vKZ ne| hw` PzwZ DjL bv
_vK, Zvnj cPwjZ wewa-weavb Abymvi Drm fvU KZb chvR nj Drm fvU KZb KiZ ne| m
Pzwg~j _K Drm fvU KZb KiZ ne bvwK fvUi A_ AwZwi cwikva KiZ ne Zv Zv Ges weZvi
wmvi welq| Ze, fvU cwikva Kie cY ev mevi fvv G welqwU memgq iY ivLZ ne|
ck-108: GKwU mev c`vbKvix cwZvb KZK `vexKZ weji fvU Afy g~j 2,71,250 UvKv| wej cwikvai
mgq Drm fvU KZb Kiv nqQ (2,71,250 15%) = 40,688 UvKv| AvqKi KZb Kiv nqQ (2,71,250
1%) = 2,713 UvKv| mev c`vbKvix cwZvb KZK fvU KZbi `vex (2,71,250 115 100) = 2,35,870
15% = 35,380 UvKv Ges AvqKi KZbi `vex 2,35,870 1% = 2,358 UvKv| Dcii Kvb wnmvewU mwVK?
[gvt kwdKzj Bmjvg, wnmve iK, iivj cvIqvi Kvs wjt|]
Di: mwVK wnmve njv fvU Afy g~j 2,71,250 UvKvK fvU dvi (7.6666) w`q fvM Kij 15% fvU
cvIqv hve 35,381 UvKv| Bnv Drm KZb KiZ ne| 2,71,250 UvKvi 1% ne 2,713 UvKv| Bnv Drm AvqKi
wnme KZb KiZ ne| A_vr fvU Ges AvqKi KZbi Rb wnmve KiZ ne fvU Afy megvU g~ji Ici|
40 | P a g e
fvU KZb Kivi ci h g~j Aewk _vK m g~ji Ici AvqKi KZb KiZ ne bv| AbK Gic Ki _vKb, hv
AvqKi AvBbmZ bq ej RbwQ|
ck-109: wbgvY msvi 10 Rybi c~e KvR kl nqQ| GLb wej w`Z hq 5.5 kZvsk fvU Drm KZb
KiZ Pvq| KZ kZvsk fvU Drm KZb KiZ ne? 4.5 kZvsk bv-wK 5.5 kZvsk?
Di: hLb mev c`vb Kiv nq, hLb mev c`vb mswk Pvjvbc c`vb Kiv nq, hLb AvswkK ev c~Y g~j cvIqv hvq|
GB wZbwU Kvhgi ga hv mevM NU ZLbKvi Kinvi chvR ne| G mev c`vb Kivi KvRwU 10 Rybi
c~e kl nqQ weavq 10 Ryb ZvwiL fvUi nvi cwieZb nq MjI 10 Rybi c~ei nvi chvR ne| wej ci
cwikvwaZ njI 10 Rybi cii Kinvi KvhKi ne bv|
ck-110: wmwKDwiwU mvwfmi wej cwikvai mevi g~j 100 UvKv Ges fvU 15 UvKv| gvU wej 115 UvKv|
15 kZvsk fvU Drm KZb 115 UvKvi Ici ne, bv-wK 100 UvKvi Ici ne?
Di: mevi fvU chvR ne megvU cvwi Ici| GLvb megvU cvw 100 UvKv| fvU 15 UvKv| Bnv fvU
Pvjvb Avjv`vfve DjL _vKZ ne| Drm KZbKvix GB fvUi AskUzKy A_vr 15 UvKv Drm KZb Kie| hw`
g~j Ges fvU Pvjvbc Avjv`vfve DjL bv _vK, Zvnj megvU g~jK 115 w`q fvM KiZ ne (hw` fvUi
nvi 15% nq)| fvMdjK 15 w`q Y Kij fvUi cwigvY cvIqv hve| IB fvU Drm KZb KiZ ne|
ck-111: cYi g~j 100 UvKv| fvU c`vb Kiv nqQ 15 UvKv| eemvqx chvq 100 UvKvi Ici 26.67 kZvsk
hvM KiZ ne bvwK 115 UvKvi Ici 26.67 kZvsk hvM KiZ ne| 100 UvKvi Ici 26.67 kZvsk hvM Kij
weqg~ji mv_ 15 UvKv c~e c` fvU wKfve g~ji mv_ KiZ ne?
Di: Avg`vwbKZ ev qKZ g~ji mv_ 26.67 kZvsk g~j mshvRb KiZ ne| g~j mshvRb KiZ ne 100
UvKvi Ici| AZtci c~e c` fvU hvM KiZ ne| megvU g~ji Ici 4 kZvsk fvU cwikva Ki cY weq
KiZ ne| UW fvUi 4 kZvsk fvU cwikva Kivi Pq iqvZ wbq g~j NvlYv w`q 15 kZvsk fvU
cwikva Kiv kq| Zvnj cKZA_ Kg fvU cwikva Kiv nq| wK Avgvì `k UWviMYK wnmvec ivLvi
RwUjZv BZvw` cwinvi KiZ PvIqvi KviY iqvZ bqvi cwieZ 4 kZvsk UW fvU `qvi weavb Kiv nqQ|
ck-112: fvU Ges AvqKi KZbi Rb KvjKzjkbi wfw wK? [csKR, GbwUwm gvbRvi, evRU|]
Di: `ywUB megvU g~ji Ici wnmve KiZ ne| A_vr GKwU KZb Kivi ci, D cwigvY A_ weqvM Ki Ab
Avi GKwU KZb Kiv hve bv| fvU wnmve KiZ ne megvU g~ji Ici| Avevi, AvqKi wnmve KiZ ne megvU
g~ji Ici| Gici fvU Ges AvqKi KZb KiZ ne| Ze, `ywU wnmvei cwZZ GKUz wfbZv iqQ| fvU Ges
AvqKi KZbi ci h g~j Aewk _vKe, m g~j mieivnKvixK c`vb KiZ ne| aib, GKwU weji megvU
cwigvY 50,000 UvKv| aib, GLvb 5% fvU Ges 2% AvqKi KZb Kivi weavb iqQ| 50,000 UvKv _K 5%
fvU ei Kivi wbqg njv, 50,000 K 105 w`q fvM Ki hv cvIqv hve mg~jK 5 w`q Y KiZ ne| Zvnj
cvIqv hve 2,381 UvKv| 50,000 UvKvi Ici mivmwi 5% cqvM Kij cvIqv hve 2,500 UvKv| fvU wbYqi
Rb GB wnmve cwZ mwVK bq| Ze, Avgvi RvbvgZ AvqKi Gfve wbYq KiZ nq| A_vr 50,000 UvKvi Ici
2% AvqKi ne 1,000 UvKv| megvU g~j _K 2,381 UvKv fvU Ges 1,000 UvKv AvqKi KZb Ki Aewk
46,619 UvKv mieivnKvixK c`vb KiZ ne|
ck-113: Avgvì cwZvbwU bZzb| Avgiv Ab-jvBb cavbZt GmGgGm mvwfm w`B| Avgvì `k G aibi mev
c`vb gv i nqQ| Avgiv Gm012.14 (BUvibU msv) KvWi AvIZvq wbewZ nqwQ| Avgiv cwZ 700
GmGgGm-Gi Rb 700 UvKv PvR wbq _vwK| Kvb& g~ji Ici Avgvì fvU w`Z ne? [ivnvZ mvBb, gvbwRs
WvBii, cvbU Mc, Kzwoj wekivW Pivv, XvKv|]
Di: BUvibU msv mevi Ici eZgvb fvUi nvi 15 kZvsk| fvUi wbqg njv, cY ev mevi g~ji Ici
fvUi nvi cqvM KiZ ne| cY ev mevi g~ji ga me DcKiY g~j, PvR, wd BZvw` hvwKQz Zvi wbKU _K
MnY Kiv nq, Zv Afy _vKZ ne| Avcbvi mevi Avcwb cwZ 700 GmGgGm-Gi Rb 700 UvKv MnY
Kib| GB g~j hw` fvUmn g~j nq _vK, Zvnj Avcwb 700 UvKvK fvU dvi (7.6666) w`q fvM Kieb|
Zvnj fvUi cwigvY cq hveb| GLvb fvUi cwigvY ne 91.31 UvKv| Avi Avcbvi mevi g~j ne 700-
.0091.31 = 608.69 UvKv| A_vr Avcbvi MnxZ 700 UvKv _K 91.31 UvKv Avcwb fvU wnmve miKviK w`q
èb| 608.69 UvKv Avcwb MnY Kieb| Avi, 700 UvKv hw` Avcbvi mevi g~j nq, A_vr Gi ga hw` fvU
Afy bv _vK, Zvnj 700 UvKvi Ici 15 kZvsk nvi fvU wnmve Ki 105 UvKv 700 UvKvi mv_ hvM Ki wej
Kieb| Avcwb Zvi wbKU _K 805 UvKv MnY Kieb| 700 UvKv Avcbvi mevi g~j| GB UvKv Avcwb MnY
Kieb| Aewk 105 UvKv fvU, GB UvKv Avcwb miKviK w`q èb|
41 | P a g e
ck-114: Avg`vwbi wKfve Advance Trade VAT (ATV) wnmve Kiv nq?
Di: ATV: Assessable Value + CD + SD (hw` _vK) + RD (hw` _vK) = hv nq Gi Ici 26.67% wnmve Ki c~ei
GgvDUi mv_ hvM KiZ ne| D hvMdji Ici 4% ne ATV.
gb Kwi,
10,000.00 (Assessable Value) + 2,000.00 (CD) + 3,600.00 (SD) + RD (bvB) = 15,600.00 26.67% =
4,160.52.
ATV = 15,600.00 + 4,160.52 = 19,760.52 4% = 790.42
(evwYwRKfveAvg`vwbKZ cYi , A_vr h cY Avg`vwb Kivi ci Kvbv iKg AvKwZ, cKwZ, ewk ev
YMZ cwieZb bv Ki wew Kiv ne mic cYi Ici ATV Av`vqhvM)|
ck-115: Abyvb AvqvRb Kivi mgq Lvevii wej, gvBKi wej BZvwì Ici 15% fvU cwikva KiQ| megvU
g~ji Ici Aby&vb AvqvRK wnmve 15% fvU Avivc Ki wej `vwLj KiQ| mwVK AvQ wK?
Di: mwVK AvQ| Abyvb AvqvRK hvK mev c`vb Ki ZvK wej wè 15% fvUmn| mev MnxZv hw` Drm fvU
KZbKvix nq, Zvnj 15% fvU Drm KZb Kie| Aewk A_ Abyvb AvqvRKK c`vb Kie| Abyvb AvqvRK
Zvi mev c`vbi Rb Aviv AbK cY ev mev q KiZ cvib| mLvb fvU chvR _vKj cwikva KiZ
ne| Abyvb AvqvRK hw` iqvZ bqvi Rb wbqg-Kvbyb cvjb Kib, Zvnj iqvZ wbZ cvieb| Abyvb AvqvRK
hvK mev `b Zvi weePbvi welq bq h, Abyvb AvqvRK Kx Kx mev q KiQb Ges Kv_vq Kv_vq fvU
cwikva KiQb| Ze, hw` Abyvb AvqvRKi mv_ mev MnxZvi Pzw _vK h, Abyvb AvqvRKi cKZ LiPi
mv_ GKUv wbw` cvmUR hvM Ki ZvK wej `qv ne| Zvnj Abyvb AvqvRK mfve wej `vwLj Kieb| Zvi
cKZ LiPi cgvYîc Zvi me qi Pvjvbc, Kvkggv BZvw` `vwLj Kieb| Gi Ici PzwgZ wbw` cwigvY
cvmUR hvM Ki wej `vwLj Kieb| gvU weji Ici fvUi cwigvY DjL Kieb| mev MnxZv gvU wej,
AwZwi cvmUR Ges fvU evev` A_ Zvi dv _K eiv Kieb| AZtci fvU Drm KZb Kieb| Avi hw`
Gfve Pzw Kiv nq h, megvU wbw` cwigvY A_ Abyvb AvqvRKK c`vb Kiv ne, Zvnj IB A_ fvU-Afy
g~j| m megvU g~jK 7.6666 w`q fvM Kij 15 kZvsk fvU cvIqv hvq| IB cwigvY fvU Drm KZb
KiZ ne|
ck-116: GKwU miKvix cwZvb KUvi Gi gvag wbgvY KvR mv`b KwiqQ| wbgvY KvR mgv nqQ wWmî,
2009 gvm| wewfb KviY dv cZ wej^ nqQ| eZgvb dv cvIqv MQ| wej cwikva KiZ ne| 2009
mvj wbgvY msv mevi fvUi nvi wQj 4% hv eZgvb 5.5%| GLb wej cwikvai mgq Kvb& nvi Drm
fvU KZb KiZ ne? [gvt wRqvDj nvmvb, avbgw, XvKv|]
Di: g~j mshvRb Ki AvBb, 1991 Gi aviv-6(3) Abymvi, mevi fvUi nvi chvR ne 3 (wZb)wU
Kvhgi ga hv c_g NU ZLbKvi chvR nvi| Kvhg 3wU njv: (1) hLb mev c`vb Kiv nq; (2) hLb mev
c`vb msv Pvjvbc Bmy Kiv nq; Ges (3) hLb AvswkK ev c~Y g~j cvIqv hvq| AvjvP mev c`vb Kiv
mb nqQ 2009 mvji wWmî gvm| ZvB, mZ KviYB, eZgvb wej cwikvai mgq, ZLbKvi chvR fvUi
nvi 4 kZvsk Drm fvU KZb KiZ ne|
ck-117: Avgvì wbR^ Ab GKwU 200 KwfG cvIqvi mve-kvb wbgvY Ki `qvi Rb Avgvì cwZvb
KZK gmvm evsjv`k Bwwbqvm bvgxq GKwU cwZvbK IqvK AWvi `qv nq| gmvm evsjv`k BwbwRwbqvm wewfb
cvUm wbq Gm Avgvì Ab cvIqvi mve-kvb wbgvY Ki wej `vwLj KiQ 16,98,000 (lvj j AvUvbeB
nvRvi UvKv) gv| GB g~j fvU GKzwmf g~j| G fvU cwikvai weavb wK? [kwdKzj Bmjvg, DaZb wnmve
mnhvMx, eyiv evsjv`k, nvDm bs- 12/G, ivW bs- 104, jkvb-2, XvKv-1212|]
Di: Avgvì `ki fvU eevq mevmg~ni msv wbaviY Kiv AvQ| Kvb mevi Ici fvU msv weavb Kx
ne, Zv RvbZ nj c_g IB mevwU Kvb msvi AvIZvfz ne, Zv Rvbv ìKvi| Avi Zv RvbZ nj mevwUi
Kvhg fvjvfve eySZ nq| Avcwb hUzKz eYbv w`qQb m Abymvi ewYZ mevwU Avgvì `ki fvU eevq
wbgvY msv mevi AvIZvfz ne| wbgvY msv mevi msv njv: wbgvY msv A_ Ggb Kvb cwZvb, msv ev
ew hvnv ev whwb evwYwRK wfwZ feb, hvMvhvM gvag, cwienY, moK, gnvmoK, mZz ev Ab h Kvb aibi
AeKvVvgv wbgvY, givgZ ev iYveY Kwiqv _vK ev _vKb Ges Kvb AeKvVvgvi mwnZ mshy nq ev Dnvi Ask
wnmve eeZ nq GBic h Kvb aibi vqx ev Avqx msvcbI (hgb: kxZvZc wbqY eev, dj&m wmwjs,
wjdU BZvw`) Bnvi Afy nBe| Avcbvì Ab cvIqvi mve-kvb A_vr AeKvVvgv wbgvY Ki `qv nqQ|
Avcbvì IB Kvhg wbgvY msv mevi AvIZvfz| wbgvY msv mevi Ici eZgvb fvUi nvi 5.5 kZvsk| GB
mevi fvU Drm KZbi weavb iqQ| Avcbvì cwZvbwU hw` Drm fvU KZbKvix cwZvb nq _vK,
42 | P a g e
Zvnj chvR fvU Drm KZb KiZ ne| DjL, miKvix, AvavmiKvix, ^vqZkvwmZ cwZvb, emiKvix msv
(GbwRI), evsK, exgv, wjwgUW Kvvbx, Avw_K cwZvb Ges wkv cwZvbi Ici eZgvb fvU Drm KZb Kivi
`vwqZ `qv AvQ| Avcbvi eYbvgZ 16,98,000 UvKv wej `vwLj Kiv nqQ, hv fvU GKzwmf A_vr fvU ewnfyZ
g~j| Aviv Ki ejZ Mj GB g~ji ga fvU Afy bB| A_vr GB g~ji Ici fvU chvR ne|
16,98,000 UvKvi Ici 5.5 kZvsk nvi fvUi cwigvY ne 93,390 UvKv| fvUmn AvcbvìK megvU cwikva
KiZ ne 16,98,000+93,390=17,91,390 UvKv| Gi ga fvU 93,390 UvKv Drm KZb Ki miKvix
KvlvMvi Rgv w`Z ne Ges 16,98,000 UvKv gmvm evsjv`k BwwbqvmK c`vb KiZ ne|
ck-118: Information Solutions Ltd. bvgxq GKwU cwZvb BjwK cY mieivn Ki| cwZvbwU LyPiv cY wew
Kivi cvkvcvwk Uvi AskMnY Ki _vK| Avgvì Awdm GKwU KwDUvi mieivn Kivi Rb cwZvbwU Uvi
AskMnY Ki Ges Kvhv`k cvq| Zviv cY mieivn Ki wK Kvb fvU Pvjvb c`vb Kiwb| Zviv fvUi A_
Avjv`v c`kb bv Ki megvU 87,000 (mvZvwk nvRvi UvKv gv) wej `vwLj KiQ| GLb ck njv Information
Solutions Ltd. eemvqx wnme bvwK hvMvb`vi wnme weewPZ ne? hvMvb`vi wnme weewPZ nj 87,000
UvKvi Ici 4 kZvsk fvU wnmve KiZ ne, bvwK 87,000 UvKvi ga _K fvU KZb KiZ ne| Avi hw`
cwZvbwU eemvqx nq _vK, Zvnj fvU Pvjvb bv w`j Avgvì cwZvbi KiYxq wK? [gv: iweDj Avjg, Awdmvi
(GvKvDwUs) BUvibvkbvj ivBm wimvP BwUwUDU, XvKv]
Di: Drm fvU KZb Kivi mgq c_g mieivnKvix cwZvbi vUvm wbwZ nZ nq| A_vr cwZvbwU
Drcv`bKvix, bvwK eemvqx, bvwK Avg`vwbKviK bvwK mev c`vbKvix Zv RvbZ nq| mev c`vbKvix nj cwZvbwU
hvMvb`vi wKbv Zv wbwZ nZ nq| fvU iwRkbc Ges Abvb `wjjvw` `L Ges cqvRb cwZvbi Ab
cwi`kb Ki cwZvbi vUvm wbwZ nIqv hvq| mieivnKvixi me `wjjvw` hgb: fvU iwRkbc,
UvcBqvm AvBWbwUwdKkb bî mvwUwdKU (TIN) fvU Pvjvb, wej, Uvi BZvw`Z DwjwLZ cwZvbi wVKvbv
GKiKg nZ ne| Drcv`K cwZvbi fvU iwRkb mvwUwdKU Avcbvi eemvi cKwZ Gi wecixZ Supplier
(Manufacturer) jLv _vK| eemvqxi Gj Supplier (Trader) jLv _vK| Avg`vwbKviKi Gj
Importer jLv _vK| mev c`vbKvixi Gj Service Renderer jLv _vK| eemvi Kvhg Gi wecixZ
IB cwZvb cavb h cY Drcv`b Ki ev mev c`vb Ki Zvi KvW Ges weeiY jLv _vK| Gme `L wbwZ nZ
nq h, mieivnKvix cwZvbi vUvm wK? hvMvb`vi GKwU mev| ZvB, hvMvb`vii fvU iwRkb mvwUwdKU
Avcbvi eemiv cKwZ Gi wecixZ Service Renderer jLv _vK| Avi eemvq Kvhg Gi wecixZ mvaviYZt
S037: Procurement Provider jLv _vK| DjL, Gj Ab Kvb mevi KvW Ges weeiY DjL Kiv _KjI
wZwb hvMvb`vi mev mieivn w`Z cvieb, hw` Zvi fvU iwRkbi Ave`b (g~mK-6) wgK bî 15 Gi
wecixZ hvMvb`vi mev DjL _vK| GB njv g~jZt mieivn c`vbKvix cwZvbi vUvm wbwZ nIqvi cwZ|
mieivnKvix hw` Drcv`K nb Ges hw` fvU Pvjvbc c`vb Kib Zvnj Drm fvU KZb KiZ ne bv|
mieivnKvix hw` eemvqx nb (cvKR fvU eZxZ) Ges hw` fvU Pvjvbc c`vb Kib Zvnj Drm fvU KZb
KiZ ne bv| mieivnKvix hw` mev c`vbKvix nb, Ges hw` RvZxq ivR^ evWi mvaviY Av`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014-Z ewYZ 36wU mevi ga Af y Kvb mev c`vb Kib, Zvnj fvU
Pvjvb _vKzK ev bv _vKzK Drm fvU KZb KiZ ne| IB 37wU mevi evBii Kvb mevi fvU Pvjvb _vKj
Drm fvU KZb KiZ ne bv, Avi fvU Pvjvb bv _vKj chvR nvi Drm fvU KZb KiZ ne| AvjvP
cwZvbwU eemvqx bvwK hvMvb`vi wnme weewPZ ne Zv mswk `wjjvw` bv `L ejv me bq| eemvqxi
wewa-weavb GB ^ cwimi weklY Kiv me bq| AbyMn Ki www.vatbd.com IqemvBUi VAT Contents gbyi
wgK bî 55 (VAT on Traders) `Lyb| Avcbvi ewYZ cwiwwZZ cwZvbwU hvMvb`vi nj 5 kZvsk fvU Drm
KZb KiZ ne| Avevi, eemvqx nj 4 kZvsk nvi fvU Drm KZb KiZ ne, hnZz h_vh_ fvU Pvjvb c`vb
Kiwb| hnZz wej fvU Avjv`v DjL bB, mnZz 87,000 UvKv _K 4 kZvsk fvU ei Ki wbZ ne|
87,000 K 104 w`q fvM Ki fvMdjK 4 w`q Y Kij 4 kZvsk fvUi cwigvY cvIqv hve 3,346 UvKv|
3,346 UvKv Drm fvU KZb KiZ ne| Aewk 83,654 UvKv cwZvbwUK c`vb KiZ ne| 5 kZvsk fvU GKB
cwZZ ei KiZ ne|
ck-119: Avgiv MvgxY dvbi dx jvW wKb wex Kwi| A_vr Avgiv dw jvWi wWjvi ev wWwweDUi| Avgiv
700 BDwbU dw jvW wKbj 60,870 UvKv g~j Ges 15 kZvsk fvU 9,130 UvKvmn megvU c`q ùvovq
70,000 UvKv| 70,000 UvKv _K Avgvì cvc Kwgkb 2,100 UvKv weqvM Kiv nq| Ges 2,100 UvKv Kwgkbi
Ici 10 kZvsk AvqKi 210 UvKv KZb Kiv nq| Avgvì cvc Kwgkb 2,100 UvKv nZ Drm AvqKi 210 UvKv
43 | P a g e
KU bqvi ci Avgiv gvU c`vb Kwi 68,110 UvKv| Avgvi ck njv Kwgkbi Ici fvU cwikva KiZ ne wKbv?
[KvRx bRij nK (evx), BKgwcm vUKvW (wewW) wjwgUW|]
Di: Kwgkbi Ici fvU chvR ne| Ze, Avcbvì Kwgkbi Ici fvU cwikva Kiv nqQ| ZvB,
2,100 UvKv Kwgkbi Ici 10 kZvsk AvqKi KZbi mgq Avi fvU KZb KiZ ne bv| g~j mshvRb Ki AvBb,
1991 Gi aviv 5 Abymvi, cY I mevi g~j wbicY Kiv nq| aviv 5 Gi Dc-aviv (4) Abymvi, mev c`vbi
fvU avh ne megvU cvwi Ici| megvU cvw welqwU msvwqZ Kiv AvQ| g~j mshvRb Ki AvBb, 1991 Gi
aviv 2 Gi `dv (f) Abymvi, megvU cvw A_ KihvM mev c`vbKvix KZK c` mevi wewbgq g~j mshvRb
Ki eZxZ Kwgkb ev PvRmn cvc ev cv mgy`q A_| A_vr mevi g~j wbaviYi mgq Kwgkb ev PvR g~ji ga
Afy KiZ ne| GB g~ji Ici 15 kZvsk nvi fvUi nvi cqvM KiZ ne| AvjvP 700 BDwbU
dw jvWi g~j 60,870 UvKv| GB g~ji ga Kwgkb ev PvRmn me DcKiY I g~j mshvRb Afy AvQ|
60,870 UvKvi Ici 15 kZvsk nvi fvUi cwigvY ùvovq 9,130 UvKv| g~j Ges fvUmn megvU c`q ùvovq
70,000 UvKv| 70,000 UvKvi ga _K wWjvi ev wWwweDUiK 3 kZvsk Kwgkb `qv nQ| DcKiY Ges g~j
mshvRb wgj cY ev mevi g~j wbavwiZ nq| Kwgkb njv g~j mshvRb| GB g~ji Ici fvU chvR nq|
AvjvP DcKiY Ges g~j mshvRbmn mevi g~j ùvwoqQ 60,870 UvKv| GB g~ji Ici 15 kZvsk fvU
AvivwcZ nqQ 9,130 UvKv| A_vr g~ji ga Af y Kwgkbi Ici fvU AvivwcZ nqQ| mev c`vbKvix Zvi
wewfb DcKiY Ges g~j mshvRbi g~j cwikva KiQ| GLb m Kwgkb cwikva KiQ| Kwgkb hnZz Zvi
wWjvi ev wWwweDUiK c`vb KiQ, Avi hnZz Zvi wWjvi ev wWwweDUi ZvK g~j cwikva KiQ, mnZz cv
g~j _K Kwgkb ev` w`q mev weZv wWjvi ev wWwweDUiì wbKU _K g~j MnY KiQ| Abvb DcKiY Ges
g~j mshvRbi Ici nqZvev mev c`vbKvix BZvga g~j cwikva KiQ; A_ev cieZxZ g~j cwikva Kie|
g~j hLbB cwikva Kiv nvK bv Kb IB g~ji Ici fvU cqvM Kiv nqQ ev cwikva Kiv nqQ| ZvB, g~ji
Ici Avi fvU chvR nIqvi AeKvk bB| Kwgkbi Ici AvqKi cwikva Kiv nQ AvqKi AvBbi weavb
Abymvi| AvqKi cwikva Kiv nQ ejB fvU cwikva KiZ ne G aibi ee hywhy ev AvBbmZ bq|
AvjvP dw jvWi Ici fvU cwikva Kiv nqQ| dw jvWi g~ji ga fvU Afz AvQ| ZvB,
2,100 UvKv Kwgkbi Ici Avi fvU cwikva KiZ ne bv| AvqKi AvBb Abymvi hw` 210 UvKv AvqKi KZb
Kivi weavb _K _vK, Zvnj 70,000 UvKv _K 2,100 UvKv Kwgkb weqvM Kij _vKe 67,900 UvKv| 2,100
UvKvi Ici 210 UvKv AvqKi KZb Ki 67,900 UvKvi mv_ 210 UvKv AvqKi hvM Kij ùvove 68,110 UvKv|
dw jvWi wWjvi ev wWwweDUi 700 BDwbU 70,000 UvKvi dw jvW wKbj 68,110 UvKv cwikva Kie|
Avcbvì Kvhg mwVK AvQ|
ck-120: fvU Pvjvb hw` cY ev mevi g~j Ges fvU GK jLv _vK Zvnj wKfve fvUi cwigvY c_K KiZ
ne AbyMn Ki Rvbveb| [Igi dviK, AvBwUwc I fvU KbmvjUvU, 11 cyivbv cb, Bevnxg gvbkb (PZz_ Zjv),
K bs-401, XvKv|]
Di: G welqwU wbq AbKB ck Ki _vKb| wekl Ki Kvbv Kvbv KvRi Zv Ges weZvi ga
GB gg Pzw ^vwwiZ nq h, KvRi wewbgq megvU KZ UvKv c`vb Kiv ne| fvU Avjv`vfve PzwZ DjL Kiv
_vK bv| Gic Gaibi cki De nq| megvU g~j _K wKfve fvUi cwigvY Avjv`v KiZ ne
GwelqwU wbq ZLb RwUjZvi mw nq| c_gB ej bqv ìKvi h, Avgvì `ki fvU eevq megvU g~j nZ
cvi fvU Afy g~j (VAT inclusive price) A_ev fvU ewnfyZ g~j (VAT exclusive price)| Ze, A KwZcq
fvU Afy g~j eenvii weavb iqQ| wewZ cY ev mevi wewbgq cv megvU g~ji gaB hw` fvU
Afy& _vK Zvnj Gic g~jK ej fvU Afy g~j| Avi, hw` fvU Pvjvbc wewZ cY ev mevi g~j Ges
fvU Avjv`vfve wjL hvM Ki megvU g~j wbaviY Kiv nq, Zvnj Gic g~jK fvU ewnfyZ g~j ej| Ze,
AwaKvsk B fvU Pvjvbc fvU ewnfyZ cwZZ g~j wjLZ ne| aygv KwZcq mevi fvU Afy
g~j jLvi Rb 1991 mvj RvZxq ivR^ evW KZK GKwU Av`k Rvwi Kiv nqwQj| IB Av`ki AbKvsk
eZgvb AcvmwK nq MQ|
hw` cY ev mevi g~j Ges fvU GK jLv nq A_vr fvU Pvjvbc g~j Ges fvU GK jLv _vK, Zvnj
KqKfve g~j Ges fvU Avjv`v Kiv hvq| GLvb Avwg ay GKwU cwZ DjL Kiev| c_gB `LZ ne h, IB
cY ev mevi Ici fvUi nvi KZ kZvsk| 100 Gi mv_ fvUi nvi hvM Ki, hvMdj w`q megvU g~jK fvM
KiZ ne| AZtci fvMdjK fvUi nvi w`q Y Kij fvUi cwigvY cvIqv hve| GKwU D`vniY w`q welqwU
Kiv hvq| aiv hvK, GKwU fvU Pvjvbc fvU Afy g~j DjL AvQ 25 nvRvi UvKv| GLvb fvUi nvi 15
kZvsk| 25 nvRviK 115 w`q fvM KiZ ne| fvMdj cvIqv hve 217 `kwgK 39 UvKv| GLb GB fvMdjK
44 | P a g e
fvUi nvi A_vr 15 w`q Y KiZ ne| Zvnj cvIqv hve 3 nvRvi 2 kZ 61 UvKv| A_vr 25 nvRvi UvKvi ga
fvUi cwigvY njv 3 nvRvi 2 kZ 61 UvKv| Aewk 21 nvRvi 7 kZ 40 UvKv njv cY ev mevi g~j|
14. fvU AevnwZ

ck-121: Avgiv gvPU evsK cwZvb| Avgiv KvqUi c kqvi ePv-Kbv Kwi| Avgiv Ab evKvi nvDRi
gvag KvqUì kqvi ePv-Kbv KvR mnvqZv Kwi| KvqU Avgvì KvQ UvKv Rgv Ki ivL| Avgiv evRvii
MwZwewa `L myhvMgZ KvqUi c kqvi wKwb| A_ev KvqU Avgvì KvQ kqvi Rgv Ki ivL| Avgiv
evRvii MwZwewa `L mgqgZ jvf nj wew Kwi| Avgvì Gme KvR eve` Avgiv KvqUì wbKU _K dx bB|
GB dxi Ici fvU chvR ne wK? chvR nj wKfve cwikva KiZ ne? [gvt Rwmg Dwb, wmwbqi Awdmvi,
AvBwmwe KvwcUvj gvbRgU wjt, 8 ivRDK GwfwbD, XvKv-1000|]
Di: Avgvì `ki fvU eevq mevmg~ni KvW, wkivbvg Ges msv wbaviY Kiv AvQ| GKwU mevi KvW
njv Gm075.00 Ges wkivbvg njv K I wmwKDwiwU evKvi| GB mevi msv njv: K I wmwKDwiwU evKvi
A_ Kwgkbi wewbgq Kvb ewbwdwmqvix Ibvim GKvDUavix ew ev cwZvbi c kqvi q-weq Kvh
wbqvwRZ Kvb ew ev cwZvb ev msv| evKvi nvDmjv g~jZt Gme Kvhg Ki _vK| Zvì wmwKDwiwUR
Gv GR Kwgkb _K jvBm `qv nq| Ici msvwqZ kqvi Kbv-ePvi Kvhg ev mevi Ici eZgvb
fvU AevnwZ `qv AvQ, A_vr fvU AvivwcZ bB| Avcbvi cwZvbi Kvhg GB mevi AvIZvq co|
AvjvPbvq Rvbv MQ h, gvPU evsKìKI wmwKDwiwUR Gv GP Kwgkb _K jvBm wbq kqvi ePv-
Kbvi KvR KiZ nq| A_vr Avgvì `ki fvU AvBbi AvIZvq K I wmwKDwiwU evKvi Gi msv Abymvi
gvPU evsKjvI K I wmwKDwiwU evKvi| ZvB, gvPU evsK KvqUi c kqvi ePv-Kbv Ki h Kwgkb
ARb Ki Zvi Ici fvU AvivwcZ ne bv| Ze, AvjvPbvq Aviv Rvbv MQ h, gvPU evsKjv kqvi ePv-
Kbv KvR Kivi Rb AbK mgq evKvi nvDm _K ` Rbej wbq Avm| evKvi nvDm KZK ` Rbej mieivn
`qvi GB Kvhg Avgvì `ki fvU eevq gvbe m` mieivn I eevcbv cwZvb mevi AvIZvq coe|
IB mevi msv njv: gvbe m` mieivn ev eevcbv cwZvb A_ Kvb miKvix, emvKvix, ^vqZkvwmZ cwZvb
ev wjwgUW KvvbxZ mywbw` KvR mv`bi j ev mvgwMK eevcbvi j Pzwi wfwZ cYi wewbgq `,
A` Rbkw mieivn ev `vwiK mev c`vbKvix Kvb ew, cwZvb ev msv| kg nvwjs ev kwKg wVKv`vi
cwZvb ev kwgK mieivnKvix cwZvbI Bnvi Afy nBe| gvbe m` mieivn ev eevcbv cwZvb mevi
Ici fvUi nvi 15 kZvsk, hv Drm KZbhvM| ZvB, evKvi nvDm _K h Rbej bqv nq, Zvi g~j cwikvai
mgq 15 kZvsk fvU Drm KZb KiZ ne| ZvQvov, gvPU evsK hw` fvUhvM Aviv Kvb mev MnY Ki _vK,
Zvnj m mevi Ici chvR fvU cwikva KiZ ne| kqvi ePv-Kbv eve` cv Kwgkbi Ici fvU cwikva
KiZ ne bv|
ck-122: Uvfj GRxi Ici fvU chvR ne wK? [AvjdW Payix, GbwRIKgx|]
Di: Uvfj GRxi Ici Avgvì `k eZgvb fvU chvR bB| GmAviI bs 119-AvBb/2015/725-g~mK, Zvs
04 Ryb, 2015 Gi Uwej-4 Gi gvag Uvfj GRxi Ici fvU AevnwZ `qv AvQ| DjL, BZvc~e Uvfj
GRxi Ici fvU chvR wQj| MZ KqK eQi c~e Uvfj GRxK fvU _K AevnwZ `qv nqQ| DjL,
Avgvì `ki fvU eevq Uvfj GRxi msv njv, Uvfj GRx A_ KwgkbwfwZ Kvbv hvx cwienb
cwZvbi c hvx mvaviYi wbKU GKvb nBZ Abvb hvZvqvZi Rb wUwKU weqKvh wbqvwRZ Kvbv
cwZvb ev msv| A_vr Uvfj GRU njv h cwZvb Kwgkbi wfwZ wUwKU wew Ki| wUwKU wewi Kwgkbi
Ici BZvc~e fvU chvR wQj hv eZgvb AevnwZ `qv AvQ| Ze, AfixY Ges AvRvwZK Dfq cKvi wegvb
wUwKUi Ici eZgvb AveMvix AvivwcZ AvQ| AveMvix eZgvb wUwKUi mv_ Av`vq Ki bqv nq|
cieZxZ AveMvix miKvix KvlvMvi Rgv c`vb KiZ nq|
GLvb Aviv DjL h, mgRvZxq Aviv GKUv mev AvQ hv njv Uzi AcviUi| Avgvì `ki fvU eevq
eZgvb Uzi AcviUi mevwUi IciI fvU AevnwZ `qv AvQ| Uzi AcviUi Gi msv njv, Uzi AcviUi A_
Ggb Kvbv ew, cwZvb ev msv whwb ev hvnviv, evwYwRK wfwZ Aci Kvbv ew ev cwZvbi `k ev we`k
hKvbv aibi gY AvqvRb mnvqZv Ki _vKb| A_vr Kwgkbi wewbgq wUwKU weqKvix (Uvfj GRU)
Ges gYKvh mnvqZvKvix (Uzi AcviUi) Gi Ici fvU AvivwcZ bB| ZvB, Avcwb ev Avcbvi cwZvb hw` Gic
mev MnY Ki, Zvnj fvU cwikva KiZ ne bv ev Gic cwZvbi wej _K fvU Drm KZb KiZ ne bv|
ck-123: AevnwZcv cY ^Qvwbeb wbZ cvie wK?
45 | P a g e
Di: AevnwZcv cY Ges UvbIfvi Kii AvIZvq ZvwjKvfy Kvb cwZvb iqvZ bqvi myweavi Rb ^Qvq
fvUi AvIZvq wbewZ nZ cvie|
ck-124: wKwbK, nvmcvZvj, cv_jwRKvj jveiUix, wekl Wvvi BZvwì eZgvb fvU mwKZ weavb
wK?
Di: GB mevgm~ni Ici BZvc~e fvU AvivwcZ wQj| G welqwU wbq gvgjv nq| mycxg KvUi AvcxjvZ
wWwfkbi ivqi cwZ wKwbK, nvmcvZvj, wekl Wvvi I cv_jwRKvj jvei Ici fvU AevnwZ `qv
nqQ| ZvB, eZgvb Gme mevi fvU c`vb KiZ ne bv|
ck-125: AevnwZcv cY mieivni fvU Pvjvb Bmy Kivi cqvRb AvQ wK?
Di: h cwZvb aygv AevnwZcv cY/mev mieivn Ki m cwZvbi Rb fvU Pvjvb Bmy Kivi cqvRb bB
ev Zvi fvU msv Kvb wewa-weavb cwicvjb Kivi cqvRb bB| Ze, h cwZvb KihvM Ges AevnwZcv Dfq
cKvi cY/mev mieivn Ki m cwZvbi Rb Dfq cY/mev mieivni fvU Pvjvb Bmy KiZ ne| GZ
wnmve ^QZv _vKe, iqvZ I c`q wnmve mwVKfve wbYq Kiv mnR ne| GKBmv_ KihvM Ges AevnwZcv
cY mieivni Dfqwea cYi g~j NvlYv `qvi weavb AvQ Ges fvU Pvjvb Bmy KiZ ne|
ck-126: GKwU cwZvb mdUIqvi Zwi Ki ivwb Ki| e`wkK gy`vq evsKi gvag cgU Avm| mdUIqvi
Zwii KvR wbhy evsjv`kx weklì UvKvq cgU `qv nq| GLvb fvUi weavb wK? [gvt bRij Bmjvg,
mvfvi, XvKv|]
Di: Gic fvU cwikva KiZ ne bv| mdUIqvi Avg`vwb Ges Drcv`b chvq fvU gIKzd Kiv AvQ|
AvjvP Drcv`bi ci mdUIqvi we`k ivwb Kiv nq| e`wkK gy`vq cgU cvIqv hvq| Avgvì `k
_K ivwbi Ici Kvbv -Ki chvR bB| aygv evjx ZvgvK cvZv ivwbi Ici ivwb AvivwcZ AvQ|
AvjvP weklì cgU `qv nq, mdUIqvi Zix Kivi Rb| g~j mshvRb Ki AvBb, 1991 Gi wZxq
Zdwmji gvag KwDUvi wekl KZK c` mev fvU _K AevnwZcv| ZvB, weklì cgUi ejvq
fvUi chvRZv bB|
ck-127: Avgvì Kvvbx Ggb GKwU cY Avg`vwb Ki hvi Ici Avg`vwbi fvU AvivwcZ bB| wK Gjwm
Lvjvi mgq evsK Gjwm Kwgkbi Ici fvU Avivc Ki Ges exgv Kivi mgq exgv Kvvbx exgv wcwgqvgi Ici
fvU Avivc Ki| GB fvU dir bqvi weavb wK? [gvt wmivRyj Bmjvg, wRGg, gUvj Mc Ae BvwR|]
Di: Kvbv cYi Ici Avg`vwbi fvU AvivwcZ bv _vKj mB cY mswk me mevi Ici fvU AvivwcZ ne
bv, GgbwU bq| fvUi KqKwU i iqQ| hgb: Avg`vwbi, Drcv`bi, cvBKvix I LyPivi Ges mevc`vb i|
Kvbv cYi Ici Avg`vwbi fvU AvivwcZ bv _vKj m cYi Ici Drcv`b ev cvBKvix I LyPiv chvq fvU
AvivwcZ _vKZ cvi| mB cYwU Avg`vwb Kivi mgq Gjwm KiZ nq| Gjwm Kivi mgq evsKK PvR c`vb KiZ
nq| mB PvRi Ici fvU AvivwcZ AvQ| GB fvU D cYi Ici fvU bq| eis evsK AvcbvK h mev c`vb
Kijv mB mevi Ici fvU| GB fvU Avcbvi KvvwbK cwikva KiZ ne| GKBfve exgv wcwgqvgi Ici
fvU cwikva KiZ ne| Bnv cYi Ici fvU bq, eis exgv mev MnYi Ici fvU| Kvbv cY ev mevi Ici
hw` fvU AevnwZ c`vb Kiv bv _vK, Zvnj D cY ev mevi Ici fvU cwikva KiZ ne| AvjvP
Avcbvi Kvvwb h mev MnY KiQ Zv fvU AevnwZcv mev bq| ZvB, GLvb fvU cwikva KiZ ne| GLvb
cwikvwaZ fvU dir bqvi Kvbv AeKvk bB|
ck-128: cvBfU mi cvIqvi WfjcgU Kvvbxi me -Kiv miKvi gIKyd KiQ| ZvB, vbxq
cwKDigU-Gi Ici fvU gIKyd ne wK?
Di: Small Power Plant (SPP) Ges Captive Power Plant (CPP) KZK Drcvw`Z we`yr GKB gvwjKvbvwab wk-
cwZvb eenvii weZiY chvq chvR fvU GmAviI bs 351-AvBb/2010/578-g~mK, ZvwiL: 12 Avei,
2010 Gi gvag AevnwZ `qv nqQ| DjL, eZgvb GB mevi fvUi nvi njv 5 (cuvP) kZvsk| GKB
gvwjKvbvaxb cwZvb ejZ Abyb kZKiv 75 fvM gvwjKvbv we`yr Drcv`K/mieivnKvix cwZvbi _vKZ ne| D
hcvwZ Avg`vwbi Avg`vwb chvq -Kivw` gIKzd Kiv AvQ| Ze, Gme cwZvb AbK mgq vbxqfve
cY/mev q Ki _vK| Drm fvU KZbKvix wnme (hw` chvR nq) fvU Drm KZbi evaevaKZv iqQ|
AbK gb Kib h, Gme cwZvbi Kvbv chvqB fvU msv Kvbv `vq-`vwqZ bB| Gic aviYv mwVK bq|
Drm KZbKvix wnme chvR nj fvU Drm KZb Kiv AvekK|
ck-129: BwcRW G AewZ evsK ivwbKviKK mev w`q h Kwgkb cvq Zvi Ici fvU chvR ne wK?
46 | P a g e
Di: nuv| Gic fvU chvR ne| Dic Kwgkbi Ici fvU AevnwZ `qv nqwb| mvaviYfve Avgvì
ga KwZcq fyj aviYv cPwjZ AvQ| Zvi GKwU njv - ivwbi Ici Kvbv fvU bB| Gic aviYv mwVK bq| Kvb&
Kvb& cY ev mevi Ici fvU chvR bB Zv AvBb myfve DjL AvQ| g~j mshvRb Ki AvBbi c_g
Zdwmj, wZxq Zdwmj Ges AevnwZ cvcbmg~n hme cY ev mevi DjL AvQ, Kejgv mme cY ev mev
fvU nZ AevnwZcv| BwcRW GjvKvq hme cwZvb cY Drcv`b Ki, Zviv e jvBm cv| Zviv e
jvBmi AvIZvq gyfve DcKiY Avg`vwb Ki _vK| D DcKiY eenvi Ki, cY Drcv`b Ki we`k
ivwb Ki| ivwb cYi Ici Kvbv -Kiv cwikva KiZ nq bv| Avi Zvì DcKiY hnZz -Kivgyfve
Avg`vwbKZ, mnZz Zvì ivwbi wecixZ Kvbv iqvZ ev cZcY bqvi cqvRb nq bv| Gfve ivwb cY
eeZ DcKiYi Ici miKvi -Kiv gy KiQ| hme cwZvb kZfvM ivwb Ki, mme cwZvb G myweav fvM
KiZ cvi| hme cwZvb e jvBm cvqwb, Zviv -Ki cwikva Ki DcKiY Avg`vwb/q Ki| D DcKiY
eenvi Ki cY ivwb Kivi ci DcKiYi Ici eeZ -Kiv iqvZ/cZcY wbZ cvi| Ze, ivwb mswk wKQz
wKQz mevi fvU AevnwZ `qv AvQ| hgb: ivwb FYci wecixZ evK-Uz-evK FYc cwZv Kiv| evK-Uz-evK
FYci Kwgkbi Ici fvU cwikva KiZ ne bv| hme mevi Ici fvU AevnwZ c`vb Kiv nqwb, mme mevi
Ici fvU cwikva KiZ ne|
ck-130: IqemvBU wbgvYi Ici fvU chvR ne wK?
Di: IqemvBU wbgvYi Ici AvBb fvU AevnwZ bB| A_vr IqemvBU wbgvYi Ici fvU chvR iqQ| wK
GLvb KwZcq eveZvi KviY fvU Av`vq nQ bv| Zv njv hme cwZvb IqemvBU wbgvY Ki, Zviv mdUIqvi
wbgvY Ki Ges Z_chyw msv Aviv KwZcq Kvhmv`b Ki _vK| mdUIqvi Gi Ici Avg`vwb Ges Drcv`b
chvq fvU gIKzd Kiv AvQ| ZvQvov, KwDUvi Ges Gi AvbylvwK hcvwZ Avg`vwb I Drcv`b chvq fvU
gIKzd Kiv AvQ| Z_chyw eZgvb GKwU Lye ic~Y welq| Bnv miKvii cvwaKvi cv GKwU LvZ| Gme KviY
IqemvBU wbgvYi Ici fvU gIKzd bv _vKjI G LvZ Avgvi Rvbv gZ fvU Av`vq nQ bv| A_vr hviv
IqemvBU wbgvY Kib Zviv Zvi wbKU _K fvU MnY KiQb bv Ges Zviv miKviK fvU cwikva KiQb bv|
Ze, IqemvBU wbgvY Ki hw` Kvbv ì ev cwZvb mieivn Kiv nq, h ì ev cwZvbi Drm fvU KZbi
`vwqZ iqQ, m ì ev cwZvb hvì ga fvU welq mPZbZv AvQ, Zviv Drm fvU KZb KiQ| Ze, Avkvi
K_v njv, 2012 A_eQii evRU Z_-chyw wbfi mevi msv c`vb Kiv nqQ Ges KvW wbaviY Kiv nqQ|
mevi KvW njv Gm099.10 Ges msK~wPZ wfwg~j GB mevi Ici fvUi nvi 4.5 kZvsk| ZvB, AbK Z_-
chyw wbfi mev c`vbKvix cwZvb eZgvb fvU c`vb Af nq DVQ|
ck-131: Gevii evRU Avqyew`K, BDbvbx I flR Jlai Dci Drcv`b chvq fvU Avivc Kiv nqQ| GB
Jlajv `ki `wi` RbMY eenvi Ki _vK| MvQ-MvQov _K Gme Jlya Drcv`b Kiv nq| Avgiv GB fvU
cZvnvii Rb Pv KiwQ| 30 Ryb ZvwiL evRU cvk nIqvi mgq Avgiv Avkv Kwi GB fvU _vKe bv| wK gvV
chvq _K AvgvìK 4 Ryb ZvwiL _K fvU cwikva KiZ ejv nQ| BZvc~e GKevi Gic nqwQj| ZLb
cwikvwaZ fvU Avi dir cvIqv hvqwb| G Aevq Avgvì KiYxq wK? AbyMn Ki mwVK mgvavb w`j evwaZ nev|
(W. AvjgMxi gwZ, Pqvigvb, gWvY nvievj wjwgUW)|
Di: Gm,Avi,I bs-119-AvBb/2015/725-g~mK, ZvwiL: 04 Ryb, 2015 Gi gvag GB fvU Avivc Kiv nqQ|
D Gm.Avi.I MZ 04 Ryb, 2015 ZvwiL _K KvhKi nqQ| Gm,Avi,I mvaviYZt Rvwii ZvwiL _K KvhKi
nq| hw` Gm.Avi.I-Z DjL _vK h Zv Kvb ZvwiL _K KvhKi ne, Zvnj mB ZvwiL _K KvhKi nq|
AvjvPb Gm.Avi.I Rvwii ZvwiL _K KvhKi nqQ| The Provisonal Collection of Taxes Act, 1931 Abymvi,
Ki Avivc ev AevnwZ msv welqmg~n evRU NvlYvi ZvwiL _K KvhKi nq| cieZxZ hLb evRU MnxZ
Kvhg Abygvw`Z ne, Avkv Kiv hvq 30 Ryb, ZLb hw` fvU cZvnvi Kiv nq Ges hw` mskvwaZ Gm.Avi.I-Z
DjL _vK h, 4 Ryb _K KvhKi ne, Zvnj BZvga cwikvwaZ fvU miKvwi wbqgvbyhvqx dir bqvi Ave`b
Kiv hve| hwÌ dir bqvi cwqv GKUz `xN| Avi hw` mskvabx 30 Ryb ZvwiL _K KvhKi nq Zvnj c` fvU
dir cvIqv hve bv| A_vr 4 Ryb ZvwiL _K 30 Ryb ZvwiL ch IB AvBUgmg~ni Dci fvU AvivwcZ wQj ej
weewPZ ne| mvweK weePbvq, 4 Ryb ZvwiL _K AvjvP AvBUgmg~ni Dci fvU AvivwcZ nqQ| gvV chvqi
KgKZvì `vwqZ AvBbi AvIZvq mwVK cwigvY fvU Av`vq Kiv|
15. DcKiY Ki iqvZ

ck-132: Kvb& Kvb& DcKiY Ki iqvZ bqv hvq bv?
47 | P a g e
Di: wbgewYZ mg~n DcKiY Ki iqvZ MnY Kiv hve bv| g~j mshvRb Ki AvBb, 1991 Gi aviv 9 Gi Dc-
aviv (1) Dnv DjL AvQ|
(K) AevnwZcv cY Drcv`b eeZ DcKiYi Ici cwikvwaZ g~j mshvRb Ki| hgb: Fire
Extinguisher, Power Tiller, Wood Pencil, First Aid Box, nvwiKb evwZ, Kivwmb Pzjv, mKj cKvi
PivB KvV, ivmvqwbK mvi, mKj cKvi RbwbivaK I Bbmywjb, cyK cywKv, msev`c, cwKv, mvgwqKx
BZvw`| Gme fvU AevnwZcv cY Drcv`b Ki mieivn c`vb Kij Drcv`bKvix DcKiYi Ici h
fvU cwikva KiQb Zv iqvZ cveb bv|
(L) cwikvwaZ UvbIfvi Ki| UvbIfvi Ki`vZv cwZvb Kvb iqvZ wbZ cvie bv| UvbIfvi Ki cwikvaKZ
DcKiY eenvi Ki fvUhvM cY Drcv`b KijI iqvZ bqv hve bv [aviv-9 (L)]|
(M) DcKiYi Ici cwikvwaZ m~iK Ki (Supplementary Duty) iqvZ bqv hve bv|
(N) GKvwaKevi eenvihvM gvoKmvgMxi c_gevi eenvii mgq DcKiY Ki iqvZ bqv hve| ci
Avevi eenvi Kiv nj iqvZ bqv hve bv| hgb: KvKi evZj, cvwbi Rvi BZvw`|
(O) KihvM cY ev mev Drcv`b eeZ `vjvbKvVv, AeKvVvgv, wbgvY ev givgZi mgq cwikvwaZ fvU
iqvZ bqv hve bv| KihvM cY ev mev Drcv`bj eeZ Avmevec, kbvix, GqviKwkbvi,
dvb, AvjvKmivg, RbviUi, fvov ev jxR MnxZ Mvwo BZvwì Ici cwikvwaZ fvU iqvZ bqv hve
bv|
(P) wewa 19 G ejv AvQ h, KwZcq mevi AvswkK 80% DcKiY Ki iqvZ bqv hve| Gi ewk iqvZ
bqv hve bv|
(Q) gY, Avcvqb, KgPvixi KjvY I Dbqbg~jK KvR eqi wecixZ cwikvwaZ fvU iqvZ bqv hve bv|
(QQ) (A) g~j NvlYv A_vr g~mK-1 dig Af y bB Ggb DcKiYi Ici cwikvwaZ fvU iqvZ bqv hve
bv| (Av) 4% eemvqx fvU c`vbKvix Ges cvKR fvU c`vbKvix iqvZ wbZ cvieb bv|
(R) msK~wPZ wfwg~ji mevc`vbKvix DcKiYi Ici cwikvwaZ fvU iqvZ wbZ cvieb bv|
(RR) eemvqx KZK wbw` cwigvY g~j mshvRb ev nvii wfwZ fvU cwikva Kiv nj D cYi Ici
cwikvwaZ fvU iqvZ bqv hve bv [(aviv-9(QQ)(Av)]|
hgb: eZgvb eemvqxì g~j mshvRbi nvi 26.67% Ges fvU c`q nq 4%| GB cwZZ
4% fvU cwikvaKvix eemvqx iqvZ wbZ cvie bv| ZvQvov, z` eemvqxi evwlK wbavwiZ
(14,000/-, 10,000/, 7,200/-, 3,600/-) UvKv cwigvY fvU AvivwcZ AvQ| GB cwZK cvKR fvU
ejv nq| G aibi z` eemvqx DcKiY Ki iqvZ wbZ cvieb bv| [aviv-9(1)(RR)]|
(S) Uvwid g~ji cY Drcv`b eeZ DcKiYi Ici cwikvwaZ fvU iqvZ bqv hve bv| Uvwid g~ji
DcKiY w`q bb-Uvwid cY Drcv`b Kij DcKiY Ki iqvZ bqv hve [bw_ bs-1(35)g~mK-
evevqb:cY/95/30(6), ZvwiL: 13/01/1998]|
(T) cYi mieivnKvix, eemvqx ev mevc`vbKvixi wbeb msLv eZxZ Ab Kvbv wbeb msLv msewjZ wej-
Ae-GwU ev Pvjvbci gvag qKZ DcKiYi wecixZ cwikvwaZ fvU iqvZ bqv hve bv| A_vr
GKB Mc Ae KvvbxR-Gi AvIZvfy ev GKB gvwjKi Aaxb Ab Kvb cwZvbi bvg qKZ
`wjjvwì wecixZ iqvZ bqv hve bv| h cwZvbi bvg q Kiv nqQ, m cwZvbB iqvZ wbZ
ne|
(U) Abi AwaKvi, `Lj, Zveavb iwZ cYi Ici cwikvwaZ fvU iqvZ bqv hve bv| A_vr DcKiY
evsKi `vg _vKj ev evsKi Zveavb _vKj ev Ab Kvb cYvMvi _vKj iqvZ bqv hve bv|
(V) q wnmve cyK Afy bq Ggb DcKiYi Ici cwikvwaZ fvU iqvZ bqv hve bv| A_vr DcKiY q
Kivi ci q wnmve cyK Afy KiZ ne| AZtci iqvZ wbZ ne|
(W) evsK MvivwUi gvag LvjvmKZ DcKiYi Ici cwikvwaZ fvU iqvZ bqv hve bv| evsK MvivwU
wbw nIqvi ci -Kivw` Rgv w`q Zvici iqvZ wbZ ne|
(X) DcKiY g~j 1 (GK) j UvKv ev Zvi ewk nj Ges Zv bM` q Kij, m iqvZ bqv hve bv|
A_vr cYg~j 1 j UvKv ev Zvi ewk nj bb-Kvk cgU KiZ ne| Ze, Zv Ges weZv hw`
GKB gvwjKvbvaxb cwZvb nq, Zvnj bM` h Kvb g~ji jb-`bi iqvZ bqv hve| 30 Ryb,
2013 ZvwiL _K GB weavb KvhKi nqQ|
wet`t mjyjvi ev gvevBj dvbi wecixZ cwikvwaZ fvU iqvZ bqv hve bv| RvZxq ivR^ evWi GKwU Av`k
Zv DjL AvQ|
48 | P a g e
ck-133: qKZ DcKiY q wnmve iwRvi (g~mK-16) GwU `qvi ci `yB Ki gqvì ga A_vr cieZx `yB
gvmi ga iqvZ bqv hvq| aiv hvK, gvP gvmi Kvb GK ZvwiL q wnmve iwRvi DcKiY GwU `qv nqQ
Ges g gvmi Kvb GK ZvwiL iqvZ bqv nqQ| qi cwigvY Ges iqvZ Kvb gvmi `vwLjc c`kb KiZ
ne? [gvt kwdKzj nK, WcywU gvbRvi (wdbv Gv GvKvDUm), GbvwRcvK Bjwb wj:, 270 bfv UvIqvi,
ZRMuvI, XvKv|]
Di : DcKiY Ki iqvZ bqvi ^vfvweK mgq njv mswk Ki gqv`| A_vr h Ki gqv` DcKiY q Ki
wbewZ vb Avbv nqQ m Ki gqv`B q wnmve iwRvi (g~mK-16) DcKiY GwU w`Z ne Ges PjwZ wnmve
iwRvi (g~mK-18) GwU w`q DcKiY Ki iqvZ wbZ ne| DcKiY GK gvm q wnmve iwRvi GwU w`q
h_Qfve Ab gvm iqvZ bqv hvq bv| g~j mshvRb Ki AvBb, 1991 Gi aviv 9 Gi Dc-aviv (1) Gi `dv (X)
Gi kZvsk gvZveK cieZx `yB Ki gqv` ch iqvZ bqvi mgq _vK| Ze, m KwZcq kZ iqQ| h_v:
(1) mgy`q DcKiY hw` wbewZ vb cek bv Ki; Ges (2) hw` fzjekZt mswk Ki gqv` iqvZ bqv bv nq|
Ggb cwiwwZ nj cieZx `yB Ki gqv` ch iqvZ bqv hvq| h_Qfve iqvZ bqvi mgq ewaZ Kiv hvq bv|
hw` mgy`q DcKiY wbewZ vb cek Kivbv me bv nq, Zvnj q wnmve iwRvi GwU w`Z ne bv|
dvixZ DcKiY cek Kivi welq fvU iwRvi QvovI dvixi wbR^ iwRvi _vK| DcKiY AvMgbi Z_vw`
IB wbR^ iwRvi wjwce _vK| ZvB, mgy`q DcKiY h gvm wbewZ vb cek Kie m gvmB iqvZ wbZ
ne| fzjekZt hw` iqvZ bqv bv nq, Gi A_ njv DcKiY wbewZ vb cek Kivi ciI fyjekZt q wnmve
iwRvi GwU `qv nqwb Ges PjwZ wnmve iwRvi iqvZ bqv nqwb| Gic mgy`q DcKiY ceki `yB Ki
gqvì ga q wnmve iwRvi Ges PjwZ wnmve iwRvi wjL iqvZ bqv hve| hw` cieZx `yB Ki gqvì
gaI iqvZ bqv bv nq, Zvnj IB iqvZ Avi bqv hve bv, Zv Zvgvw` nq hve| A_vr DcKiY ceki gvmB
nvK Avi `yB gvm ciB nvK q wnmve iwRvi Ges PjwZ wnmve iwRvi GKBmv_ GwU w`Z ne| Ze, hw`
Kvb KviY q wnmve iwRvi DcKiY DjL Kivi gvm PjwZ wnmve iwRvi DjL Kiv bv nq, mI
cieZx `yB Ki gqvì ga PjwZ wnmve iwRvi DjL Ki iqvZ wbZ ne| Ze, mvaviYZt Gic nIqvi K_v
bq| KviY, q wnmve iwRvi qi cwigvY DjL Ki hw` PjwZ wnmve iwRvi DjL Kiv bv nq, Zvnj IB
gvmi `vwLjc wgje bv| ZvB, `vwLjc cZ Kivi mgq Gic fyj DNvwUZ ne| ZLbB PjwZ wnmve iwRvi
wjwce Ki iqvZ bqv hvq| Ze, gvV chvq `Lv hvq h, iqvZi wwZ eo hve GB AvksKvq AbK mgq q
wnmve iwRvi DcKiY GwU `qvi ci ^Qvq iqvZ bqv nq bv| `yB Ki gqvì klw`K iqvZ bqv nq|
Gic cvKwUm AvBbvbyM bq| Dci ewYZ `ywU KviY Qvov AnZzK iqvZ wbZ wej^ Kiv hve bv|
ck-134: Avgiv wewfb mieivnKvixi wbKU _K DcKiY q Kwi| mvaviYZt qi ci mv_ mv_B g~j cwikva
Kiv nq bv| BZvga iqvZ bqvi cqvRb nq| KviY, `yB Kigqvì ga iqvZ bqvi weavb iqQ| ZvQvov,
cieZx gvm `vwLjc `vwLj Kivi cqvRb nq| fvU Awdm `vwjLc `vwLj KiZ Mj evswKs Pvbji gvag
g~j cwikvai cgvY PvIqv nq| cgvY w`Z bv cvij iqvZ KZb Kiv nq| wK Avgvì cwZvb qi wecixZ
g~j cwikva Kivi mywbw` wewa-weavb iqQ| Avgiv AwaKvsk mgq wej^ g~j cwikva Kwi| KviY, Avgvì
AwaKvsk mieivnKvix `xNw`bi cwiwPZ Ges Zvì mv_ Avgvì `xN eemvqxK mK iqQ| AbKi KvQ _K
GKwU qv`ki gvag KqK gvm ai wKwZ cY mieivn bqv nq| kl wKw mieivn `qvi KqK gvm ci g~j
cwikva Kiv nq| DjL, Avgiv bM` g~j cwikva Kwi bv| Avgiv me mgq evswKs Pvbj g~j cwikva Ki
_vwK| wK fvU Awdmi mv_ cvqktB iqvZ wbq weZK mw nQ| G welq AbyMn Ki gZvgZ w`b| [gRevDj
gvk`, wmwbqi dvBbv GwwKDwUf, GwmAvB wjwgUW, 245 ZRMuvI wk GjvKv, XvKv-1208|]
Di: DcKiY q Kivi ci q wnmve iwRvi (g~mK-16) GwU w`Z ne| Zvi ciB PjwZ wnmve iwRvi
(g~mK-18) GwU w`q iqvZ wbZ ne| Ze, wewfb KviY iqvZ bqvi Rb AwZwi `yB Kigqv` mgq `qv
nqQ| Kvb gvmi `vwLjc `vwLj KiZ nq cieZx gvmi 15 (cbi) ZvwiLi ga| MZ gvm hme q Kiv
nqQ Zvi wecixZ AbK mgq g~j cwikva Kiv mb nq bv| g~j mshvRb Ki AvBb, 1991 Gi aviv 9 Gi Dc-
aviv (1) Gi `dv (X) Abymvi DcKiYi g~j hw` GK jvL UvKvi ewk nq Avi mB g~j hw` bM` cwikva Kiv nq,
Zvnj IB qi Ici iqvZ cvIqv hve bv| wK AbK mgq wej^ g~j cwikva Kiv nq| Bnv eemvqi GKwU
^vfvweK ixwZ| Zv-weZvi ga cviwiK mKi wfwZ AbK mgq wej^ g~j cwikvai mgqKvj ewk
nq| Kvb qi g~j KLb cwikva KiZ ne m welq g~j mshvRb Ki AvBb Kvb wewa-wbla Avivc Kiv
nqwb| g~j cwikva bv Kij iqvZ cvIqv hve bv ZvI fvU AvBb ejv bB| A_vr g~j cwikvai mv_ iqvZi
mivmwi Kvb mK bB| iqvZ wbZ cvie DcKiY qi ^c fvU Pvjvb ev Avg`vwbi ^c wej-Ae-GwUi
wfwZ| g~j cwikvwaZ nqQ wKbv Zv G g~j weePbvi welq bq| ZvB, `vwLjc `vwLj Kivi mgq ev iqvZ
49 | P a g e
bqvi mgq hw` evswKs Pvbj g~j cwikvai cgvY bv _vK Zvnj iqvZ KZb Kiv hve bv| Ze, hnZz iqvZ
bqvi mgqmxgv `yB Kigqv` mnZz wej^ g~j cwikvwaZ nj `yB Kigqvì kli w`K iqvZ bqvZ Dg|
Giga hw` g~j cwikva Kiv nq hvq, Zvnj Avi Kvb RwUjZv _vK bv| Avi g~j cwikva KiZ Lye ewk wej^
nIqv ^vfvweK eemvqxK ixwZ-bxwZi mv_ mvgmc~Y bq| KviY, whwb wex KiQb Zvi weqg~j cqvRb iqQ|
Ze, `y GKwU g~j cwikva KiZ ewk wej^ nZ cvi| g~j cwikva KiZ hw` ek wej^ nq, Zvnj iqvZ
wbq wbZ ne| cieZxZ hLb evswKs Pvbj g~j cwikva Kiv nq, ZLb cwikvai cgvY fvU Awdm `vwLj
KiZ ne| eve fvU Awdmi c G welqwU AbymiY Kiv ek KwVb| Kvb cwZvbi Kvb qi g~j KLb
cwikvwaZ nQ G chvq ch AbymiY Kivi gZ jvKej BZvw` fvU Awdm bB| ZvB, GB myhvM Kvb Amr
ew wej^ g~j cwikva Kie gg iqvZ wbq cieZxZ bM` g~j cwikva KiZ cvi| Zvnj GB weavbi g~j
Dk evnZ ne| ZvB, `yB Kigqvì ga iqvZ wbq wbZ ne| Kvb KviY wej^ g~j cwikvwaZ nj g~j
cwikvai ci evswKs Pvbj cwikvai cgvYvw` fvU Awdm `vwLj KiZ ne|
ck-135: Avgiv byWjm Drcv`b Kivi Rb bZzb GKwU dvix vcb KiZ hvwQ| IB dvixZ vcbi Rb Avgiv
we.Avi.we Kej BvwR wjt Gi wbKU _K megvU 1,14,60,000 (GK KvwU P jvL lvU nvRvi) UvKv g~ji
e`ywZK Zvi q KiwQ| GB g~ji ga fvUi cwigvY 14,94,782 (P jvL PzivbeB nvRvi mvZ kZ weivwk)
UvKv| we.Avi.we Kej BvwR wjt AvgvìK g~mK-11 Pvjvbc c`vb KiQ| Avgiv IB fvU iqvZ wbZ
cviev wKbv m welq AbyMn Ki gZvgZ w`b| [gwbi-DR-Rvgvb, wmwbqi GwwKDwUf-dvBbv Gv GvKvDUm,
wbD wRjv WBix cvWvm evsjv`k wjt|]
Di : dvixZ eenvii Rb q Kiv e`ywZK Zvii Ici cwikvwaZ fvU iqvZ cvIqv hve bv| DcKiYi
Ici cwikvwaZ fvU iqvZ bqv hvq| DcKiY wK Zv Avgvì `ki fvU eevq mywbw`fve msvwqZ Kiv
AvQ| wK wK Dcv`vb DcKiY wnme weewPZ ne Ges wK wK Dcv`vb DcKiY wnme wnme weewPZ ne bv Zv
g~j mshvRb Ki AvBb, 1991 Gi aviv 2 Gi `dv (M)-Z DjL AvQ| GKB AvBbi aviv 9 Gi Dc-aviv (1) G
DjL AvQ h, wK wK Dcv`vb Gi wecixZ cwikvwaZ fvU iqvZ bqv hve bv| g~j mshvRb Ki wewagvjv, 1991
Gi wewa 19 G DjL AvQ h, Kvb Kvb DcKiYi Ici cwikvwaZ fvUi 80 kZvsk iqvZ bqv hve|
mvaviYZt DcKiY njv mKj cKvi KuvPvgvj, jveiUwi wiGRU, jveiUwi BKzBcgU, jveiUwi GmwiR,
hKvb Mvm, Rvjvbx wnme eeZ hKvb c`v_, gvoK mvgMx, fvUhvM mev, hcvwZ Ges hvsk (machenery
and spare parts)| Avi mvaviYZt hv DcKiY bq Zv njv kg, f~wg, BgviZ, Awdm hcvwZ (offfice equipments)
Ges hvbevnb| DcKiY `yB fvM fvM Kiv hvq, h_v: (1) fvUhvM cY Drcv`b ev fvUhvM mev c`vbi mv_
mivmwi m Dcv`vb, hgb: mvevbi mvc byWjm, KwK mvWv, is BZvw`; Ges (2) fvUhvM cY
Drcv`b ev fvUhvM mev c`vb eeZ mnhvMx Dcv`vb, hgb: mvevbi gvoK, eeZ we`yr, Mvm BZvw`|
fvUhvM cY Drcv`b ev fvUhvM mev c`vbi mv_ mivmwi m njI KwZcq DcKiY Ki iqvZ
chvR bq| g~j mshvRb Ki AvBbi aviv 9 Gi Dc-aviv (1) IB mg~n ZvwjKvfz Kiv AvQ| IB ZvwjKvK
mvaviYfve iqvZi bMwUf wj ejv nq| IB wj Abymvi, Kvb `vjvb-KvVv ev AeKvVvgv ev vcbv wbgvYi
mv_ mswk cY ev mevi Ici cwikvwaZ fvU iqvZ bqv hve bv| Avcbvi wRvm e`ywZK Zvi Kbv
nqQ dvixZ eenvi Kivi Rb| e`ywZK Zvi w`q dvixZ Iqvwis Kiv ne, hv mivmwi vcbv wbgvYi
AvIZvq co| e`ywZK Zvi Avcbvì dvixi cY (byWjm) Drcv`b mivmwi m Kvb Dcv`vb bq, Avevi
mnhvMx Dcv`vbI bq| ZvB, Avcbvì dvixi e`ywZK Zvi q Kivi cwikvwaZ fvU iqvZ cvIqv hve
bv|
ck-136: Avgiv Avgvì Uwjwfkb Pvbji Rb gwkbvwiR Ges Kvgiv Avg`vwb KiwQ| gwkbvwiR njv wfwWI
wW KbfvUvi, GBPGm KvW-8528.7100, Av_ kvb GUbv (Gj gWg, Uwjdvwb/UwjMvwd), GBPGm
KvW-8517.62.90 Ges Gj gWg (UwjdvwbK/UwjMvwdK) myBP Gwfwc 200 KwUweDkb BbKvWvi, GBPGm
KvW- 8517.62.90| GB AvBUgjv g~jabx hcvwZ msv GmAviI bs 135-AvBb/2015/15/Kvgm, ZvwiL:
04 Ryb, 2015 G Afy bB| GB AvBUgjvi Ici 15 kZvsk fvU Ges 4 kZvsk AMxg UW fvU (GwUwf)
chvR AvQ| Avgiv fvU iwRkb bqvi mgq g~mK-7 dig (Ab, cvU, g~jabx hcvwZ, wdwUsm, Drcvw`Ze
cY, c`q mev I DcKiYi weeiY m^wjZ NvlYvc) Abygv`b wbqwQ| ZvB, Avg`vwb chvq 4 kZvsk GwUwf
cwikva KiZ nqwb| Avg`vwb i Avgiv 15 kZvsk fvU cwikva KiwQ| ZvQvov, GB Avg`vwbKZ Pvjvbi exgv
mevi Ici Avgiv fvU cwikva KiwQ| AwaK cY Pvjvb Lvjvm Kivi mgq wmGGd Kwgkbi Ici fvU
cwikva KiwQ| Gme fvU iqvZ cvIqv hve wKbv m welq AbyMn Ki gZvgZ w`b| [gvt bvwmi Dwb,
GvwmmUvU gvbRvi-fvU Gv GvKvDUm, KvRx dvgm Mc, XvKv|]
50 | P a g e
Di: DcKiYi Ici cwikvwaZ fvU iqvZ bqv hvq| ZvB, c_g weePbv KiZ nq h, qKZ AvBUgwU
DcKiY wK bv| g~j mshvRb Ki AvBb, 1991 Gi aviv 2 Gi `dv (M) Abymvi hcvwZ I hvsk DcKiY wnme
MY| ZvB, hcvwZ I hvski Ici fvU cwikva Kiv nj Zv iqvZ bqv hve| Ze, Avgvì `ki fvU
eevq iqvZ msv Aviv wewa-weavb iqQ| m me wewa-weavbI cwicvjb KiZ ne| DcKiYi Ici
cwikvwaZ fvU iqvZ bqv hvq| g~j mshvRb Ki AvBb, 1991 Gi aviv 9 Gi Dc-aviv (1) Gi `dv (O) Ges g~j
mshvRb Ki wewagvjv, 1991 Gi wewa 19 Gi Dc-wewa (1K) Abymvi, DcKiY nZ nj AvBUgwU KihvM cY
Drcv`b ev KihvM mev c`vbi mv_ mivmwi m nZ ne| Avcbvì Avg`vwbKZ gwkbvwiR Avcbvì
cwZvbi mev c`vbi mv_ mivmwi m wK Avg`vwbKZ Kvgiv mev c`vbi mv_ mivmwi m bq| ZvB,
Kvgivi Ici cwikvwaZ fvU iqvZ bqv hve bv| gwkbvwiR Gi Ici cwikvwaZ fvU iqvZ bqv hve| g~j
mshvRb Ki wewagvjv, 1991 Gi wewa 19 Gi Dc-wewa (3) Abymvi, Kvb vb nZ fvUhy Ges fvUgy Dfq
cKvi cY mieivn Kiv nj aygv fvUhy cY Drcv`b eeZ DcKiYi Ici cwikvwaZ fvU iqvZ cvIqv
hve, fvUgy cY Drcv`b eeZ DcKiYi Ici cwikvwaZ fvU iqvZ cvIqv hve bv| wK cwZZ aygv
fvUhy cY Drcv`b eeZ DcKiYi Ici iqvZ bqv hve Zv GB Dc-wewaZ ewYZ AvQ| GKB wewai Dc-wewa
(5K)-Z DjL AvQ h, Kvb ew fvUhy Ges fvUgy Dfq cKvi mev c`vb Kij aygv fvUhy mev c`vb
eeZ DcKiYi Ici cwikvwaZ fvU iqvZ bqv hve| Ze, GB Dc-wewaZ fvUhy mev c`vb eeZ
DcKiYi Ici cwikvwaZ fvU iqvZ bqvi cwZ ewYZ nqwb| Avcbvì cwZvb Uwjwfkb Pvbji mev njv
mPvi Kvhg| g~j mshvRb Ki AvBb, 1991 Gi wZxq Zdwmj viv iwWI I Uwjwfkb mPvi mev fvUgy
Kiv nqQ| Ze, Avcbviv h wevcb cPvi Kib Zv fvUhvM mev| ZvB, wevcb cPvii Rb h DcKiY
eenvi Kiv nq Zvi Ici cwikvwaZ fvU iqvZ bqv hve| fvUgy mev c`vb eeZ DcKiYi Ici cwikvwaZ
fvU iqvZ bqv hve bv| fvUhy Ges fvUgy mev c`vbi wKfve AvbycvwZK nvi DcKiY Ki iqvZ
wbZ ne m welq Kvb wb`kbv GLbI ch Rvwi nqwb| Gic g~j mshvRb Ki wewagvjv, 1991 Gi wewa
38 Abymvi RvZxq ivR^ evW ev mswk Kwgkbvi Av`k Rvwi Ki iqvZi nvi ev cwigvY wbaviY KiZ cvib|
Ze, gvV chvq Kvhg _vwgq ivLvi AeKvk bB| g~j mshvRb Ki eevi GKwU ewk njv, A_bwZK Kvhg
c_g i nq hvq| Zvici, Zv bxwZ-wbaviKì bRi Avm| Zvici, m welq wewa-weavb ceZb Kiv nq| hZw`b
mywbw` wewa-weavb Rvwi Kiv nq bv ZZw`b cPwjZ Kbfbkb Abyhvqx Kvhg cwiPvwjZ nq| hgb: cY Drcv`bi
mgq wewfb wk wK cwigvY eR (wastage) ne Zv wbavwiZ Ki Kvb mywbw` wewa-weavb AvRI Rvwi Kiv nqwb|
cPwjZ Kbfbkb Abyhvqx G welq wmv bqv nq| cYi AvbycvwZK nvi iqvZ bqv mnR| wK bvbvwea
KviY mevi Zv mnR bq| ZvB, wbR wbR hywhy Ges MnYhvM Kbfbkb Mo Zzj m Abyhvqx Kvh
mv`b Kiv hvq| Avcbviv Uwjwfkb mPvi mev c`vb Kib| Avcbvì GqviUvBgi KZUzKy wevcb cPvi
eeZ nq Ges KZUzKy Abvb cPvi eeZ nq,Zv wbaviY Kiv mnR| KviY, Uwjwfkb mPvii
GqviUvBgi my wnmve _vK| m Abyhvqx AvbycvwZK nvi iqvZ bqv hvq| gwkbvwiR hnZz DcKiY ZvB
DcKiYi Ici cwikvwaZ fvU AvbycvwZK nvi iqvZ bqv hve| g~j mshvRb Ki wewagvjv, 1991 Gi wewa 19
Gi Dc-wewa (1K) Abymvi KwZcq mevi Ici 80 kZvsk iqvZ bqv hvq| Gi ga exgv Ges wmGGd mev
Afy AvQ| ZvB, exgv Ges wmGGd mevi Ici cwikvwaZ fvUi c_g 80 kZvsk wnmve Ki wbq Zv _K
AvbycvwZK nvi iqvZ bqv hvq| mywbw` wewa-weavb bv _vKvi dj AbK Gic cwiwwZZ iqvZ c`vb Kiv
nq bv, Avevi AbK Gic cwiwwZZ c~e cwikvwaZ m~Y fvU iqvZ `qv nq| Avgvi gZ fvUhy Ges
fvUgy c`q mevi AbycvZ wbaviY Ki wbq m gvZveK AvbycvwZK nvi DcKiY Ki iqvZ wbj Zv fvUi
g~jbxwZ Ges Avgvì fvU AvBb I wewai mv_ AwaKZi mvgmc~Y ne|
ck-137: g~j mshvRb Ki AvBb, 1991 Gi aviv 2 G DcKiYi msvq hcvwZ I hvsk DjL AvQ| Avgiv
Avgvì Uwjwfkb Pvbji Rb gwkbvwiR Ges Kvgiv Avg`vwb KiwQ| Avg`vwb i gwkbvwiR Ges Kvgivi
Ici fvU cwikva KiwQ| ZvQvov, GB Avg`vwbKZ Pvjvbi exgv mevi Ici Avgiv fvU cwikva KiwQ| AwaK
cY Pvjvb Lvjvm Kivi mgq wmGGd Kwgkbi Ici fvU cwikva KiwQ| Gme fvU iqvZ cvIqv hve wKbv m
welq AbyMn Ki gZvgZ w`b| [gvt bvwmi Dwb, GvwmmUvU gvbRvi-fvU Gv GvKvDUm, KvRx dvgm Mc,
XvKv|]
Di: DcKiYi Ici cwikvwaZ fvU iqvZ bqv hvq| Kvb cY Drcv`b KiZ h DcKiY eenvi nq m DcKiY
q Kivi mgq fvU cwikva Kiv nq| DcKiYi Ici g~j mshvRb Ki Drcvw`Z cYi g~j ewaZ Kiv nq|
Drcvw`Z cY wex Kivi mgq ewaZ g~ji Ici fvU cwikva Kiv nq| ZvB, c~e DcKiYi Ici cwikvwaZ fvU
miKvi iqvZ c`vb Ki| A_vr cY mieivnKvix DcKiYi Ici c~e cwikvwaZ fvU Zvi iwRvi (g~mK-18)
51 | P a g e
Rgv Ki bb| mevi I GKB wbqg| wK mevi DcKiY Ki iqvZ bqvi cwZ GKUz RwUj| KviY,
cYi KZUzKz DcKiY eenvi Ki KZUzKz cY Drcv`b Kiv nqQ Zv wnmve Ki ei Kiv mnR| cvi,
mevi Kvb GKwU mev c`vbi mv_ KZUzKz cwigvY DcKiY RwoZ Zv wnmve Ki ei Kiv GKUz RwUj| ZvB,
Avgvì `k mevi DcKiY Ki iqvZ MnY evcKfve cPwjZ nqwb| AwaKvsk mev c`vbKvix DcKiY Ki
iqvZ MnY Kib bv| aygv enr AvKvii cvwZvwbK mev c`vbKvixMY DcKiY Ki iqvZ wbq _vKb| g~j
mshvRb Ki AvBb, 1991 Gi aviv 9 Gi Dc-aviv (1) Abymvi, c`q Drcv` Kii (output tax) wecixZ DcKiY
Ki iqvZ bqv hvq| A_vr Drcvw`Z cY wex Kivi mgq h fvU cwikva Kiv nq ev mev c`vb Kivi mgq h
fvU cwikva Kiv nq Zvi wecixZ DcKiYi Ici c~e cwikvwaZ fvU iqvZ bqv hvq| A_vr DcKiYi mv_
g~j mshvRb Ki ewk fvU c`vb KiZ ne, Zvnj DcKiYi Ici c~e cwikvwaZ Kg fvU iqvZ bqv hve|
GKB vb _K fvUhvM Ges fvUgy cY I mev mieivn/c`vb Kiv nj DcKiY Ki iqvZ bqvi cqvRb
KZUzKz DcKiY fvUhvM cY ev mevq eeZ nqQ Avi KZUzKz DcKiY fvUgy cY ev mevq eeZ nqQ Zv
wbYq Kivi cqvRb nq| aygv fvUhy cY Drcv`b ev mev c`vb h DcKiY eenvi Kiv nqQ Zv iqvZ bqv
hvq| Avcbvì Uwjwfkb Pvbji Rb gwkbvix I Kvgiv Avg`vwb Kiv nqQ| Uwjwfkb mPvi KvR
Gme gwkbvix I Kvgiv eenvi Kiv ne| iwWI I Uwjwfkb mPvi mevi Ici fvU AvivwcZ bB| g~j
mshvRb Ki AvBb, 1991 Gi wZxq Zdwmj viv iwWI I Uwjwfkb mPvi mev fvUgy Kiv nqQ| Ze
wevcb cPvi fvUhvM mev| ZvB, wevcb cPvii Rb h DcKiY eenvi nq Zvi Ici cwikvwaZ fvU iqvZ
bqv hve| fvUgy mev c`vb eeZ DcKiYi Ici cwikvwaZ fvU iqvZ bqv hve bv| Ze, mevi
Gic Kvb wb`kbv GLbI ch Rvwi nqwb| KviY, c~eB ejwQ h, AwaKvsk mev c`vbKvixMY DcKiY Ki iqvZ
MnY Kib bv| g~j mshvRb Ki wewagvjv, 1991 Gi wewa 19 Gi Dc-wewa (5K) G DjL AvQ h, Kvb wbewZ
ew KihvM Ges AevnwZcv Dfq cKvi mev c`vb Kij wZwb aygv KihvM mev c`vbi Rb h cwigvY
DcKiY eeZ nqQ m cwigvY DcKiYi Ici DcKiY Ki iqvZ wbZ cvieb| ZvB, Gic g~j mshvRb
Ki wewagvjv, 1991 Gi wewa 38 Abymvi RvZxq ivR^ evW ev mswk Kwgkbvi Av`k Rvwi Ki iqvZi cwigvY
wbaviY KiZ cvib|
ck-138: Avgvì cwZvbwU K`xqfve wbewZ cwZvb| Avgvì AvBmxg evRviRvZ Kivi myweav_ Avgiv
wdR Avg`vwb Kwi Ges wdRjv Avgvì wWwweDUi I LyPiv weZvì wbKU mieivn Kiv nq| wdR Avg`vwb
Kivi mgq Avg`vwb chvq fvU cwikva Kiv nqQ| IB fvU Avgiv iqvZ wbZ cviev wKbv m welq AbyMn Ki
gZvgZ w`b| [gvt bvwmi Dwb, mnKvix eevcK-fvU, KvRx dvgm Mc, XvKv|]
Di: DcKiYi Ici cwikvwaZ fvU iqvZ cvIqv hvq| ZvB, c_gB `LZ ne h, qKZ AvBUgwU DcKiY
wK bv| g~j mshvRb Ki AvBb, 1991 Gi aviv 2 Gi `dv (M) Abymvi, DcKiY njv mKj cKvi KuvPvgvj,
jveiUwi wiGRU, jveiUwi BKzBcgU, jveiUwi GmwiR, h Kvb Mvm, Rvjvbx wnme eeZ h Kvb
c`v_, gvoK mvgMx, mev Ges hcvwZ I hvsk| mvaviY wdR (Bvwqvj eZxZ) hcvwZ I hvski AvIZvq
co bv| g~jabx hcvwZ msv RvZxq ivR^ evWi cvcb bs-135-AvBb/2015/15/Kvgm, ZvwiL: 04 Ryb,
2015 G mvaviY wdR Af y bB| mvaviY wdR (WvgwK UvBc) Gi GBPGm KvW njv 8418.10.00| ZvB,
wdR DcKiY bq| g~j mshvRb Ki AvBb, 1991 Gi aviv 9 Gi Dc-aviv (1) G KwZcq AvBUg DjL AvQ
hjvi Ici cwikvwaZ fvU iqvZ cvIqv hve bv| IB Dc-avivi `dv (O)-Z DjL AvQ GqviKwkbvi, dvb,
RbviUi BZvw`| wdR Kvb GKwU cwZvb GqviKwkbvi, RbviUi, dvb Gic GKwU AvBUg| ZvB, wdRi
Ici cwikvwaZ fvU iqvZ cvIqv hve bv| ZvQvov, DcKiY nZ nj cY Drcv`b ev mieivn ev mev c`vbi
mv_ Zv mivmwi m nZ nq| Avcbvì eeZ wdR cY Drcv`b ev mieivni mv_ mivmwi m bq| eis
cY msiYi mv_ m| aygv jveiUwii BKzBcgU I GmwiR DcKiY wnme weewPZ ne, Zv
mywbw`fve AvBbi aviv 2 G DjL AvQ| Ab Kvb BKzBcgU I GmwiR DcKiY wnme weewPZ ne
bv| K`xqfve wbewZ cwZvbi aygv h kvLvjv K`xq wbebi AvIZvq iqQ mme kvLvq eeZ
DcKiY iqvZ bqv hve| K`xq wbebi AvIZvq bB Ggb Kvb vb eeZ Kvb DcKiYi Ici cwikvwaZ
fvU iqvZ bqv hve bv| Ze, GBPGm KvW 8418.61.10 Gi AvIZvfz Bvwqvj iwdRviUi/wdwRs
BKzBcgU g~jabx hcvwZ msv GmAviI-Z Afy AvQ weavq GB AvBUgi Ici cwikvwaZ fvU iqvZ bqv
hve| m fvUi AvIZvq wbewZ vb Zv eeZ nZ ne|
ck-139: Avgiv mviv`k weq Kì gvag cY wew Kwi| aiv hvK, Avgiv mviv `k 10wU weq K` cY
cvVvbvi Rb 10wU fvU Pvjvb cZ Kijvg| 10wU fvU Pvjvb cYmn Avgvì wbR^ GKwU MvwoZ Ki Kzwiqvi
Awdm wbq hvIqv njv| 10wU fvU PvjvbB Avgvì GKwU Mvwoi bî DjL AvQ, hnZz GKwU MvwoZ Ki
52 | P a g e
Kzwiqvi Awdm wbq hvIqv nqQ| Kzwiqvi Awdm Kzwiqvi iwm`mn Avgvì fvU Pvjvb Ges cY 10wU weqK`
cvwVq `q| weqK` DcKiY Ki iqvZ bqv nq| wK Avgvì Mvwo weq K` ch cY cuwQq w`q Avm
bv| GZ AvBbi Kvb eZq nQ wKbv AbyMn Ki Rvbveb| [bvg cKvk AwbQzK RbK cvVK|]
Di: g~j mshvRb Ki wewagvjv, 1991 Gi wewa 16 Abymvi, fvU Pvjvbci g~j Abywjwc Pvjvbc ewYZ cYi
P~ov Mej ch cYi mv_ _vKZ ne| fvU Pvjvbc (g~mK-11) ek wKQz Z_ wjwce KiZ nq| Zba
GKwU Z_ njv, hvbevnbi cKwZ I bî| Kvb& aibi hvbevnb cY cwienb Kiv nQ Zv GLvb DjL KiZ
nq| hgb: UvK, evm, Ub, jwi, wcK-Avc, fvb BZvw`| IB hvbevnbi bî GLvb wjLZ nq| h hvbevnb cY
mieivn Kiv nqQ mB hvbevnbB P~ov Mej ch cY cwienb KiZ ne Zv bq| Ggb weavb eemv-eveI
bq| cw_ga cqvRb hvbvi nZ cvi| m cieZx hvbevnbi cKwZ I bî wfb ne| Zv fvU Pvjvb
DjL KiZ ne wKbv m welq mywbw` wewa-weavb bB| Avgvi gZvgZ njv cieZx hvbi cKwZ I bî fvU
Pvjvb DjL Kiv hvq| Avevi, cieZx hvbevnbi hw` wbR^ Kvb Pvjvbc _vK, Zvnj m Pvjvbcmn fvU Pvjvb
cYi mv_ ciY Kiv hvq| cYi Mej cuQ G `ywU Pvjvbc msiY Kiv hvq Ges h_vwbqg DcKiY Ki
iqvZ bqv hvq| AbK mgq eo cY Pvjvbi GKvwaK hvbevnb Ki cY cwienb Kiv nq| hgb: Avg`vwb
cYi Pvjvb mvaviYZt eo nq| GKvwaK hvbevnb Ki Ggb cY Pvjvb cwienb Kiv nq| aiv hvK, GKwU
Avg`vwbKZ cYPvjvb 20wU UvK Ki Avg`vwbKZ wVKvbvq wbq hZ ne| Avevi, Ggb nZ cvi h, cY Pvjvb
AbK eo hv `y/GKw`b cwienb Kiv me bq| Gic mg~n GKvwaK hvb GKvwaK w`bevcx cY cwienY Ki
_vK| g~j mshvRb Ki AvBb, 1991 Gi aviv 9 Gi Dc-aviv (1) Gi `dv (X) Gi kZvsk gvZveK DcKiY wbw`
vb m~Yfve cek Kivbv mvc cieZx `yB Kigqvì ga iqvZ bqv hve| A_vr GLvb KqwU hvbevnb
Ki cY Avbv nqQ, GKB hvbevnb Ki cY P~ov Mej ch cwienb Kiv nqQ wKbv Zv weePbvi welq bq|
m~Y DciKY wbw` vb cek Kij Ges DcKiYi mc qi `wjj Z_v Avg`vwbKZ DcKiYi wej-
Ae-GwU Ges vbxqfve qKZ DcKiYi g~mK-11 Pvjvbc _vKjB DcKiY Ki iqvZ bqv hve|
Avcbvi ewYZ Avcbvì BmyKZ g~mK-11 Pvjvbc Kzwiqvi iwm`mn cYi mv_ P~ov Mej ch m
_vKZ ne| g~mK-11 Pvjvbc Kzwiqvii Mvwo bî DjL Kiv hvq A_ev DjL bv KijI Pj| Mej
g~mK-11 Pvjvb Ges Kzwiqvi iwm` msiY Kiv hvq Ges DcKiY Ki iqvZ bqv hvq| GZ Kvb RwUjZv bB|
ck-140: Avgiv Drcv`bKvix cwZvb| Avgiv cYi g~j NvlYv c`vb Kwi Ges Drcv`bi ci h_vwbqg g~mK-11
Pvjvb Bmy Ki cY wWcvZ cvVvq| wWcvZ Avgiv g~j NvlYv `B, g~mK-11 Pvjvb Bmy Ki cY mieivn Kwi
Ges iqvZ bB| A_vr Avgiv wWcvZ vvW UW fvU cwZZ fvU c`vb Kwi| wWcv KZK Drcv`bKvixK
Kvb g~j c`vb Kiv nq bv| KviY, Drcv`bKvix Ges wWcv GKB gvwjKvbvaxb cwZvb| mwZ Avgvì cwZvb
AwWU Kivi mgq AwWUiMY Rvbvb h, Drcv`bKvix cwZvb _K wWcvZ cY mieivni wewbgq wWcv KZK
Drcv`bKvix cwZvbK evswKs eevi gvag g~j cwikva KiZ ne| Zv bv nj wWcv KZK iqvZ bqv hve
bv| g~j mshvRb Ki AvBb, 1991 Gi aviv 9 Gi Dc-aviv (1) Gi `dv (X) Abymvi Gic evaevaKZv iqQ ej
Zviv Rvbvb| Gwelq AbyMn Ki gZvgZ w`b| [gvnv` kvnwiqv miKvi, gvbRvi-dvBbv Ges Kgvwkqvj, Wveyi
evsjv`k|]
Di: Avcbvì ewYZ hw` Drcv`bKvix Ges wWcv GKB gvwjKvbvaxb cwZvb nq _vK, Zvnj wWcv KZK
Drcv`bKvix eivei g~j cwikva Kivi cqvRb bB| g~j cwikva QvovB iqvZ bqv hve| g~j mshvRb Ki
AvBb, 1991 Gi aviv 9 Gi Dc-aviv (1) Gi `dv (X) Gi A_ njv, DcKiYi qg~j GK j UvKv ev Zvi Pq
ewk nj Zv evswKs Pvbj ev BjwbK gvag cwikva KiZ ne| A_vr GvKvDU cqx PK, c-AWvi, wWwW,
wUwU, wWU KvW BZvw` gvag g~j cwikva KiZ ne| bM` g~j cwikva Kij IB DcKiYi Ici iqvZ
cvIqv hve bv| GKB `dvi weeiYgZ hw` Zv Ges weZv GKB gvwjKvbvaxb cwZvb nq, m Gic
evaevaKZv bB| A_vr DcKiY g~j bM` cwikva KijI iqvZ cvIqv hve| Gic weavb Kiv nqQ g~jZ: bM`
jb-`b wbirmvwnZ Kivi Rb| eZgvb weki egvwK A_bxwZZ g g bM` jb-`b nvm cvQ| bM`
jb-`bi mv_ bvbvwea S~uwK wbnxZ _vK| ZvB, bM` jb-`b wbirmvwnZ Kivi Rb Gic weavb Kiv nqQ|
DcKiY Ki iqvZ bqvi Rb vbxqfve qKZ DcKiYi g~jZ: fvU Pvjvb Ges Avg`vwbKZ DcKiYi
wej-Ae-GwU cqvRb| DcKiYi wecixZ A_ cwikvwaZ nqQ wKbv Zv weePbvi welq bq| wK hnZz
AvBbi aviv 9 Gi Dc-aviv (1) Gi `dv (X) Gi gvag GK j UvKvi ewk g~ji DcKiY qi bM` g~j
cwikva evav-wbla Avivc Kiv nqQ, mnZz Gic DcKiYi iqvZ MnYi g~j cwikvai cwZ
weePbvq AvbZ nq| wK GKB gvwjKvbvaxb cwZvbi Gic evav-wbla Avivc Kiv nqwb| wWcvZ
Avcbviv cYi g~j NvlYv c`vb Kib Ges 15 kZvsk nvi fvU cwikva Kib| iqvZ msv Abvb wewa-weavb
53 | P a g e
cwicvjb mvc Avcbviv iqvZ wbZ cvieb| AvBbi aviv 9 Gi Dc-aviv (1) gvZveK iqvZ MnY Kiv hve
DcKiY Ki| AvBbi aviv 2 Gi `dv (N) Abymvi DcKiY Ki Gi A_ njv DcKiYi Ici c` fvU| Avcbvi
ewYZ wWcvZ h cY Avbv nqQ Zv wWcvi Rb DcKiY| Drcv`bKvix KZK Dnv mieivni mgq IB
DcKiYi Ici fvU cwikva Kiv nqQ| ZvB, wWcv chvq DcKiY Ki iqvZi Abvb wewa-weavb cwicvjb
mvc iqvZ MnY Kiv hve|
ck-141: Avgiv GKwU gvevBj Kvvwb| Avgiv evwoi Qv` fvov wbq UvIqvi wbgvY Kwi| Qv` fvovi Ici 9 kZvsk
nvi fvU cwikva KiwQ| IB fvU iqvZ cvIqv hve wKbv m welq AbyMn Ki gZvgZ w`b| (bvg cKvk AwbQzK
RbK cvVK|)
Di: evwoi Qv` fvovi Ici cwikva Kiv 9 kZvsk fvU iqvZ bqvi welq RwUjZv iqQ| ay evwoi Qv` fvov
bq vb I vcbv fvov MnYKvix mevi AvIZvq wewfb vcbvi Ici h fvU cwikva Kiv nq, m me B GK_v
chvR| Avgvì `ki g~j mshvRb Ki eevq iqvZ msv wewa-weavb GKUz RwUj| DcKiY Ki iqvZ cvIqv
hve DcKiYi Ici cwikvwaZ fvU| DcKiY wK m welq g~j mshvRb Ki AvBbi aviv 2 Gi `dv (M)-Z ewYZ
AvQ| m gvZveK kg, fwg, BgviZ, Awdm hcvwZ I hvbevnb DcKiY bq| Avi mKj cKvi KuvPvgvj, jveiUix
wiGRU, jveiUix BKzBcgU, jveiUwi GmwiR, h Kvb Mvm, Rvjvbx wnme eeZ h Kvb c`v_, gvoK
mvgMx, mev Ges hcvwZ I hvsk DcKiY wnme weewPZ| AvBbi aviv 9 Gi Dc-aviv (1)-G DjL AvQ h, wK
wK welqi Ici iqvZ cvIqv hve bv| GB Dc-avivK mvaviY fvlvq iqvZi bMwUf wj ejv nq| g~j mshvRb
Ki wewagvjv, 1991 Gi wewa 19 Gi Dc-wewa (1K)-Z KwZcq mevi DjL AvQ h cwikvwaZ fvUi 80
kZvsk iqvZ bqv hve, A_vr 100 kZvsk iqvZ bqv hve bv| GB njv Avgvì fvU eevq iqvZ msv
mvaviY weavb|
AvBbi aviv 9 Gi Dc-aviv (1) Gi `dv (O) Abymvi, Kvb AeKvVvgvi Ici cwikvwaZ fvU Ges Kvb hvbevnb
BZvw` fvov ev jxR MnYi Ici cwikvwaZ fvU iqvZ cvIqv hvq bv| GKB Dc-avivi `dv (R) Abymvi, msKwPZ
wfwg~ji mev c`vbKvix iqvZ wbZ cvi bv| Avevi, iqvZ wbZ nj DcKiY qi mg_b fvU Pvjvb ev
Avg`vwbi mg_b wej-Ae-GwU _vKv cqvRb| gvV chvq vcbv fvovK AbK AeKvVvgv wnme evLv Ki
_vKb| GB mevi mev MnYKvix wbRB fvU c`vb Kib| vcbvi gvwjKi fvU msv Kvb `vq-`vwqZ
bB| GLvb mev c`vb ev MnYi c fvU PvjvbI _vK bv| ZvB, gvV chvq GB mevi Ici iqvZ `qv nQ
bv| G welq RvZxq ivR^ evWi evLvi cqvRb iqQ|
ck-142: Avgvì cwZvb njv GKwU cuvPZviv nvUj| Avgiv cvwb, we`yr, Uwjdvb, Mvm, Byi BZvwì Ici
cwikvwaZ fvU iqvZ bB| Ze, fvRZj, Kvgj cvbxq, wgbvij IqvUvi BZvwì Ici Avgiv iqvZ cvB bv|
fvU Awdm _K ejQ h, Gme AvBUgi Ici iqvZ cZ nj g~j NvlYv w`Z ne| wK Avgiv mev
c`vbKvix nIqvq Avgvì g~j NvlYv `qvi weavb bB| G cwiwwZZ iqvZ cZ nj Avgvì KiYxq wK m
welq AbyMn Ki gZvgZ w`b| [c`xc Kzgvi mvnv, wmwbqi Awdmvi, GvKvDUm|]
Di: Avgvì `ki fvU eevq g~j NvlYvi weavb ivLv nqQ| wK g~j NvlYv vvW fvU eev _K
wePzwZ (distortion)| bvbv KviY Avgvì `ki fvU eevq g~j NvlYvi weavb ivLv nqQ| Ze, Avgvì
`ki fvU eevq cYi g~j NvlYv `qvi weavb AvQ| mevi g~j NvlYv `qvi weavb bB| cYi
g~j NvlYv `qv nq weavq mLvb iqvZ wbZ Kvb RwUjZvi De nq bv| KviY, Drcv`K KZ UvKv iqvZ
wbqQ Ges KZ UvKv fvU cwikva KiQ Zv cwivifve evSv hvq Ges Zvi g~j mshvRbi cwigvY KZ ZvI eySv
hvq| wK mevi g~j NvlYv `qvi weavb bv _vKvq mev c`vbKvixi g~j mshvRbi cwigvY KZ Zv fve eySv
hvq bv| ZvB, G fvU duvwK nIqvi AvksKv _K hvq| mev c`vbKvix cwZvbi bvbvwea DcKiY _vK| hgb:
wewfb cY, mev BZvw`| Uwjdvb, we`yr BZvw` cwimevi Ici mev c`vbKvixi iqvZ wbZ RwUjZv nq bv|
KviY, Gme cwimevi Ici eZgvb 80 kZvsk iqvZ bqv hvq| gvm GKwU wej cvIqv hvq| GKwU weji Ici
iqvZ bqv nq| wK Kvb cY q hgb: fvRZj q, GbvwR wWsK q BZvw` AbK q nZ cvi| GKvwaK
Pvjvbci gvag q nZ cvi| G Kvb Amvay mev c`vbKvix f~qv Pvjvbc eenvi Ki ewk iqvZ wbq
wbZ cvi| mev c`vbKvix hw` ewk iqvZ wbq bq, Zvnj c`q fvUi cwigvY Kg hve| GgbwK, Kvb Kvb
bMwUf g~j mshvRb nq hZ cvi| gvV chvq GB RwUjZvwU `xNw`bi| G `ywU welqi ga
mvgmZv Avbqb Kiv cqvRb| GKwU welq njv, mev c`vbKvixì AvBbi weavb Abyhvqx g~j NvlYv `qvi
cqvRb bB| ZvQvov, g~j NvlYv `qv fvU eevi vvW cvKwUm bq| ZvB, mev c`vbKvixìK g~j NvlYv
w`Z eva Kiv hywmZ bq| Avi GKwU welq njv, ewk iqvZ wbj ev h iqvZ cvc bq mic iqvZ wbj ev
f~qv Pvjvbci gvag iqvZ wbj g~j mshvRb Kg ne, GgbwK bMwUf g~j mshvRb nq hZ cvi| m
54 | P a g e
miKvii ivR^ Av`vq gwKi gyL coe| ZvB, Avgvi gZ, `ywU welqi gvSvgvwS GKwU c_ AbymiY Kiv hvq| Zv
njv, mev c`vbKvixMY g~j NvlYv c`vb Kieb bv| Ze, Zviv Zvì c` mevi DcKiY-Drcv` mK ev mnM
(input-output coefficient) cZ Ki wbR msiY Kieb| fvU Awdmvi AwWU Ki `Le h, mev c`vKvix IB
wnmve Abyhvqx DcKiY eenvi KiQ wKbv Ges m Abyhvqx iqvZ wbqQ wKbv| vvW fvU eevq g~j NvlYv
`qvi weavb bB, Ze DcKiY-Drcv` mK ivLvi weavb AvQ| ZvQvov, GvKvDwUs Gi mvaviY ixwZ Abyhvqx
DcKiY-Drcv` wnmve ivLZ nq| ZvB, Avgvi gZ, Gfve mgmvwUi mgvavb Kiv hvq|
ck-143: wk Pvjy nq wb| DcKiY Avg`vwb nqQ| g~j NvlYv GLbI `qv nqwb| iqvZ cve wK-bv m welq
AbyMn Ki gZvgZ w`b|
Di: iqvZ cve| KviY, wbw` mgqi ga (`yB Ki gqv`) iqvZ bqvi evaevaKZv iqQ| GB mgq AwZv
nIqvi AvMB iqvZ wbZ ne| g~j NvlYv cieZxZ c`vb Kij mgmv bB| g~j NvlYv c`vbi mekl
mgqmxgv njv IB cY mieivn `qv ch| g~j NvlYvq DcKiY Afy _vKjB Pje| wk-cwZvb Pvjy nIqvi
mgq GB myweavUzKz `qvB evbxq| Ze, g~j NvlYv hZ ZvovZvwo me c`vb Kiv mgxPxb| Avi iqvZ wbZ ne `yB
Ki gqv` kl nIqvi klw`K|
ck-144: mev qKvix g~mK-11 Pvjvbc cqQ| ZvK `yB Kigqvì ga iqvZ wbZ ne| wK AbK mgq
Zvi g~j cwikva KiZ wej^ nq| Gfve wej^ g~j cwikvwaZ nj iqvZ bqv hve wK?
Di: nuv, iqvZ bqv hve| KviY, iqvZ MnYi Rb `yB Kigqv` mgq wbaviY Ki `qv AvQ| wej^ g~j
cwikvwaZ nj wKfve iqvZ wbZ ne, Gwelq AvBb I wewaZ cwivifve wKQz ejv bB| ZvB, ^vfvweK wbqg
`yB Kigqvì ga iqvZ wbq wbZ ne| iqvZ MnYi mv_ g~j cwikvai Kvb mK bB| AvBb Kv_vI
weavb bB h g~j cwikvwaZ bv nj iqvZ bqv hve bv| iqvZ bqvi c_g kZ njv qwU DcKiY nZ ne|
wZxq kZ njv qi mg_b fvU Pvjvb ev Avg`vwbi mg_b wej-Ae-GwU `Lj _vKZ ne| Ges ZZxq kZ njv
AvBbi aviv-9 Gi Dc-aviv (1) Abyhvqx evwiZ bq | g~j cwikvwaZ nvK ev bv nvK, GB weavbmg~n cwicvjb
Kij iqvZ bqv hve|
ck-145: cwZvbi wVKvbv cwiewZZ nqQ| c~ei wVKvbvq Gjwm wQj| c~ei wbeb bîi wecixZ eZgvb
wVKvbvq iqvZ cve wK-bv AbyMn Ki Rvbveb| [gvt gvBbywb, wbD MvgxY gUm, MvRxcyi|]
Di: cwZvbi wVKvbv cwieZb hw` h_vh_ wbqg Kiv nq _vK A_vr g~mK-9 dig Ave`b Ki Kiv nq _vK
Zvnj iqvZ cve| Ab_vq iqvZ cve bv| AbK mgq wVKvbv cwieZbi Rb g~mK-9 dig Ave`b bv Ki,
c~ei wVKvbvq Kvhg e Ki w`q, bZzb wVKvbvq bZzb fvU iwRkvb wbq Kvhg i Kiv nq| Gic nq
_vKj iqvZ cve bv|
ck-146: Mvoxi exgv Kiv nqQ| exgvi wcwgqvgi Ici fvU cwikva Kiv nqQ| GB fvU iqvZ cvIqv hve wK-
bv?
Di: Mvoxi exgvi Ici h fvU cwikva Kiv nqQ Zv iqvZ cvIqv hve bv| KviY njv, Mvox DcKiY bq| g~j
mshvRb Ki AvBbi aviv-2 Gi `dv (M)(A) Abymvi hvbevnb DcKiY bq| iqvZ cvIqv hvq njv DcKiYi Ici
cwikvwaZ fvU| hnZz hvbevnb DcKiY bq, mnZz hvbevnbi exgvi Dci cwikvwaZ fvU iqvZ cvIqv hve bv|
ZvQvov, g~j mshvRb Ki AvBbi aviv-9 Gi Dc-aviv (1) Gi `dv (O) Z DjL AvQ h, hvbevnbi Ici
cwikvwaZ fvU iqvZ cvIqv hve bv| ZvB, Mvoxi exgv Kij D exgvi Ici cwikvwaZ fvU iqvZ cvIqv hve
bv| cmZ DjL h, Drcv`b eeZ KuvPvgvj hw` MvoxZ Ki cwienb Kivi Rb exgv Kiv nq, Zvnj Gic
exgvi Ici cwikvwaZ fvU iqvZ cvIqv hve| KviY, KuvPvgvj njv DcKiY| DcKiYi Ici cwikvwaZ fvU
iqvZhvM|
ck-147: hvsk (Spare Parts) Gi Ici cwikvwaZ fvU iqvZ bqv hve wK?
Di: nuv, iqvZ bqv hve| g~j mshvRb Ki AvBb, 1991 Gi aviv-2(M)(A) Abymvi hcvwZ I hvsk
(Machinery and Spare Parts) DcKiY wnme weewPZ| hvsk hnZz DcKiY wnme weewPZ, mnZz hvski
Ici cwikvwaZ fvU iqvZ bqv hve| Ze, cwZvbi Drcvw`Z cYi g~j NvlYvq hvsk DjL _vKZ ne|
ck-148: BUvibU mev c`vbKvix hvsk Avg`vwb KiQ| hvski Ici Avg`vwb chvq cwikvwaZ fvU iqvZ
wbZ cvie wK?
Di: nuv| iqvZ wbZ cvie| Ze, iqvZ bqvi Rb AbZg kZ njv DcKiY Zvi q wnmve iwRvi (g~mK-
16) Afy KiZ ne| A_vr mev c`vbKvixK g~mK-16 iwRvi msiY KiZ ne| mevi hnZz g~j
55 | P a g e
NvlYv c`vbi cqvRb bB ZvB, g~j NvlYvq DcKiY Afy KiZ ne bv| ZvQvov, iqvZ wbZ nj Abvb
wnmvec mwVKfve ivLv cqvRb| mvaviYZt AbK mev c`vbKvix wnmvec mwVKfve msiY Ki bv weavq iqvZ
wbZ cvi bv| me wnmvec mwVKfve msiY Kij Ges iqvZi weavbvejx cwicvjb Kij BUvibU mev
c`vbKvixi Avg`vwbKZ hvski Ici DcKiY Ki iqvZ cZ Kvbv AvBbMZ euvav bB|
ck-149: GKwU cwZvb RbviUi fvov wbq we`yr Drcv`b Kie| A_vr RbviUii gvwjK RbviUi fvov
MnYKvix cwZvbi Ab RbviUi wbq Avme| RbviUii gvwjK we`yZi wej Ges fvU fvov MnYKvixi wbKU
_K MnY Kie| ck njv we`yr MnxZv we`yr weji wecixZ c` fvU iqvZ wbZ cvie wK-bv?
Di: we`yr wej cwikvaKvix we`yr weji mv_ fvU cwikva Kie| GB fvU wZwb iqvZ wbZ cvieb| Ze, 100
fvM iqvZ wbZ cvieb bv| g~j mshvRb Ki wewagvjv, 1991 Gi wewa-19 Abymvi we`yr Gi Dci cwikvwaZ fvU
80 kZvsk iqvZ bqv hvq| ZvB, wZwb 80 kZvsk fvU iqvZ wbZ cvieb| Ze, iqvZ wbZ nj fvU Pvjvb
AekB `Lj _vKZ ne| RvZxq ivR^ evWi Gm,Avi,I bs-139-AvBb/99/219-g~mK, ZvwiL: 10 Ryb, 1999
Abymvi (ct 786), we`yr Dbqb evW, Wmv I AviBwemn Abvb we`yr weZiYKvix KZK BmyKZ wbR^ iwm` ev
PvjvbK KwZcq kZ fvU Pvjvb wnme NvlYv Kiv AvQ| we`yr mieivn`vZv iqvZ wbZ cvieb bv| KviY, we`yr
njv msK~wPZ wfwg~ji mev| GLvb msK~wPZ wfwg~j fvUi nvi 5 kZvsk| g~j mshvRb Ki AvBbi aviv-9
Gi Dc-aviv-(1) Gi `dv-(R) Abymvi msKwPZ wfwg~ji mev whwb c`vb Kib wZwb iqvZ cvb bv| msK~wPZ
wfwg~ji mev whwb q Kieb wZwb iqvZ cveb|
ck-150: GKwU Kvvbx AbKjv gvUi mvBKj wKb Zvi KgPvixì ga weZiY KiQ| gvUi mvBKj exgv
Kivi mgq exgv mevi Ici fvU cwikva Kiv nqQ| ck njv GB exgv mevi Ici cwikvwaZ fvU iqvZ cve
wK-bv?
Di: GLvb exgv mevi Ici cwikvwaZ fvU iqvZ cve bv| KviY, g~j mshvRb Ki AvBb, 1991-Gi aviv 9 Gi
Dc-aviv (1) Gi `dv (O) Abymvi hvbevnb DcKiY bq| gvUi mvBKj hnZz hvbevnb ZvB, Bnv DcKiY bq|
ZvB, gvUi mvBKj exgvi Ici cwikvwaZ fvU iqvZ cvIqv hve bv|
ck-151: exgv Kvvbx iqvZ wbZ cvie wK?
Di: cvie| exgv mev GKwU fvUhvM mev| exgv Kvvbx exgv MnxZvK GB mev c`vb Ki| GB mev c`vb
KiZ exgv Kvvbx hw` Kvbv fvU cwikvwaZ DcKiY eenvi Ki, Zvnj c~e cwikvwaZ fvU iqvZ MnY
KiZ cvie| exgv Kvvbx Zvi Drcvw`Z mevi Ici 15 kZvsk nvi fvU c`vb Ki| ZvB, exgv Kvvbx
DcKiY Ki iqvZ cve| iqvZ wbZ nj fvU msv hveZxq iwRvi msiY KiZ ne| q wnmve iwRvi
(g~mK-16) Ges weq wnmve iwRvi (g~mK-17) msiY KiZ ne| exgv KvvbxK Avjv`v Kvbv fvU Pvjvb
Bmy KiZ ne bv| KviY, exgv Kvvbxi wiwmK KwZcq kZ fvU Pvjvb wnme NvlYv Kiv AvQ| exgv
Kvvbx iqvZ wbZ PvBj PjwZ wnmve iwRvi AekB msiY KiZ ne| ZvQvov, g~mK-19 dig `vwLjc
`vwLj KiZ ne Ges Abvb evwYwRK `wjjvw` msiY KiZ ne| G me iwRvi gvbyqvjx msiY Kiv hvq|
Avevi, KwDUvii gvagI msiY Kiv hvq| KwDUvii gvag msiY KiZ nj mdUIqviwU Kwgkbvii
wbKU _K Abygv`b Kwiq wbZ ne| wnmveiY msv G me RwUjZvi KviY exgv Kvvbxmg~n iqvZ MnY Ki
bv| ay exgv Kvvbx bq, AwaKvsk mev c`vbKvix G me RwUjZvi KviY iqvZ MnY Ki bv ev KiZ cvi bv|
Gi ga evsK AbZg| evsKI GKBfve iqvZ MnY KiZ cvi|
ck-152: GKwU cwZvb i myMvi Avg`vwb Ki| i myMvi fvUhvM cY| Avg`vwb i fvU cwikva Ki| i myMvi
cmm Ki wdwbkW myMvi Drcv`b Ki| wdwbkW myMvi fvU AevnwZcv cY| wK evB-cvWv wnme gvjvmm
Drcvw`Z nq| gvjvmm fvUhvM cY| gvjvmm wew Ki fvU cwikva Ki| gvjvmm Gi Ici iqvZ cve
wK?
Di: iqvZ cve| AvbycvwZK nvi| GLvb AvbycvwZK nvi wbYq Kiv KwVb| ZvB, cwZ Ub i myyMvi w`q KZUzKz
wdwbkW myMvi Ges KZUzKz gvjvmm Zix nq Gfve AvbycvwZK nvi wnmve Kiv hvq| G welq AvBb I wewaZ
mywbw` wb`kbv bB| ZvB, GbweAvi-G idvi Kiv hvq|
ck-153: KqKwU DcKiY eenvi Ki GKwU cY Drcv`b Kiv nq| Gi ga 1/2 wU DcKiY g~mK-11 Pvjvb Qvov
q Kiv nqQ| g~j NvlYvq D DcKiYi mg_b Kvkggv `vwLj Kiv nqQ| iqvZ MnY Kiv hve wK-bv?
Di: g~j NvlYvq DcKiYi g~j DjL KiZ ne| KviY, Bnv Drcv`Ki LiP| DcKiYi ga GB LiP Afy
ne| Ze, hnZz Zvi qi mg_b g~mK-11 Pvjvb bB, ZvB, wZwb iqvZ wbZ cvieb bv|
56 | P a g e
ck-154: Avgiv h AMxg AvqKi c`vb Kwi Zv KcviU AvqKii wecixZ mg^q Kiv hvq| wK Avgiv wewfb
mieivni Ici Ges KbmvjUx wd Gi Ici Drm fvU KZb Kwi Ges Avg`vwb chvq GwUwf c`vb Kwi, GB fvU
mg^q Kiv hvq bv| Gi KviY wK? [Gm.Gg. AvjgMxi dviK, Kvvwb mUvix, BbdvvKPvi BbfgU
dvwmwjUkb mUvi, AvBwWwe feb, ki evsjv bMi, XvKv|]
Di: DcKiYi Ici c` fvU iqvZ bqv hve| A_vr h fvU Avcwb DcKiY q Kivi mgq cwikva KiQb,
aygv mB fvU iqvZ bqv hve| Kx Kx DcKiY Ges Kx Kx DcKiY bq, Zv g~j mshvRb Ki AvBb, 1991 Gi
aviv-2 Gi `dv (M) Z ewYZ AvQ| D eYbv Abymvi, mKj cKvi KuvPvgvj, Mvm, Rvjvbx wnmve eeZ h Kvbv
c`v_, gvoK mvgMx, hcvwZ I hvsk Ges mev DcKiY wnme weewPZ| kg, f~wg, BgviZ, Awdm hcvwZ I
hvbevnb DcKiY wnme weewPZ bq| Kvb& Kvb& qi wecixZ iqvZ bqv hve bv Zv GKB AvBbi aviv-9 Gi
Dc-aviv (1) G ewYZ AvQ| iqvZ bqvi kZvwÌ mLvb ewYZ AvQ| iqvZ wbZ nj c_g kZ njv, Avcbvi
cwZvb h mev c`vb Ki Zv fvUhvM nZ ne| Avgvi RvbvgZ, Avcbvi cwZvb h mev c`vb Ki Zv
fvUhvM mev bq| ZvB, Avcbvi cwZvb c` mevi wecixZ Kvbv fvU cwikva Ki bv| ZvB, Avcbvi cwZvb
KZK mev c`vbi Rb h DcKiY q Kiv nq, Zvi Ici c` fvU iqvZ cvIqv hve bv| Avcbvi cwZvb KZK
c` mev hw` fvUhvM nZv, Ges Avcbvi cwZvb hw` c` mevi Ici fvU cwikva KiZv, Zvnj Avcbvi
cwZvb KZK qKZ DcKiYi Ici cwikvwaZ fvU iqvZ wbZ cviZv (aviv-9 G ewYZ welqjv Qvov)|
mvaviYZt Avg`vwb chvq IB me cYi Ici Advance Trade VAT (ATV) cwikva KiZ nq, h me cY wew
Kivi Rb Avg`vwb Kiv nq| Avgvi Rvbv gZ, Avcbvì cwZvb wew Kivi Rb Kvbv cY Avg`vwb Ki bv| ZvB,
GwUwf `qvi ck Avm bv| ZvQvov, RvZxq ivR^ evWi cvcb bs- 124-AvBb/2015/730-g~mK, ZvwiL: 04 Ryb,
2015 Gi AbyQ` bs 7(L) Abymvi miKvix, Avav-miKvix I ^vqZkvwmZ msvi Avg`vwbi Ici GwUwf chvR ne
bv| m wnmve Avcbvì cwZvb GwUwfgy ej cZxqgvb nq|
ck-155: DcKiY Avg`vwb Kivi ci g~j NvlYv w`q cY Drcv`b Ki cY wew Kiv nqQ| GLb Avg`vwb chvq
cybtvqb Ki fvUi cwigvY ew cqQ Ges Zv cwikva Kiv nqQ| ewaZ fvU iqvZ cve wK?
Di: GLvb ewaZ fvU iqvZ cve| iqvZ cvIqvi cybtvqbi ZvwiL _K cieZx `yB Ki gqvì ga
iqvZ wbZ ne| iqvZ bqvi `yB Ki gqv` G Avg`vwbi mgq _K MYbv KiZ ne bv| mvgwqK
vqbi P~ov vqbi ZvwiL _K `yB Ki gqv` wnmve Ki iqvZ wbZ nq| cvU wkcgUi mekl
cvU ivwbi ZvwiLK ivwbi ZvwiL wnme weePbv Ki cZcY Ave`b `vwLj Kiv hvq| AZGe, eZgvb
cybtvqbi ZvwiL nZ `yB Ki gqv` wnmve Ki iqvZ MnY KivB hywmZ ej Avgvi AwfgZ|
ck-156: GKwU cY 3wU DcKiY cqvRb| `ywU DcKiY Avg`vwb Kiv nqQ| GKwU DcKiY GLbv Avg`vwb Kiv
nqwb| g~j NvlYv `qv nqwb| Avg`vwbKZ D `ywU DcKiYi Ici iqvZ cve wK-bv?
Di: D `ywU DcKiYi Ici iqvZ bqv hve| g~j NvlYvq Afy Kiv nqwb| ci g~j NvlYv w`j Afy
Kie| iqvZi mgq hnZz kl nq hvQ mnZz iqvZ wbq wbZ ne| Ze, Gic h_vkxN me g~j
NvlYv `qvi Pv KiZ ne| Avi iqvZ wbZ ne `yB Ki gqv` kl nIqvi klw`K| DjL, g~j NvlYv `qvi
mekl mgqmxgv njv IB cY mieivn `qvi c~e ch|
ck-157: wevcb LiP DcKiY wK-bv? iqvZ cve wK-bv? wewa-19 G DjL bB| cY Drcv`bi ci cYi
wevcb GB LiP cqvRb nq| ZvB, g~mK-1 dig g~j mshvRb Kjvg jLv DwPr| wK DcKiY Kjvg wjL
iqvZ wbQ|
Di: wevcb GKwU mev| GB mevwU mivmwi cYi gvKwUs Gi mv_ RwoZ| cY Drcv`bi ci h LiP ne Zv
DcKiY wnme weePbv Kiv hvebv GK_v mwVK bq| D cY msv hveZxq eq hv Drcv`K KZK cwikva Kiv
nq, Zv g~j NvlYvq Afy Kiv hve| wevcb mev g~j NvlYvq DcKiY Ask wjLZ ne| GB DcKiYi Ici
cwikvwaZ fvU iqvZ bqv hve|
ck-158: Avgvì Kvvbx GKwU cY q Ki| weZv Avgvì bvg g~mK-11 Pvjvb Bmy Ki| Avgvì
wb`kvbyhvqx weZv D cY Avgvì Kvbv wWjvi ev Kwgkb GRUK c`vb Ki| Avgvì Kvvbx GB qi
Ici iqvZ cve wK-bv, AbyMn Ki idvimn Rvbveb| [AvkK Avj dvivex, GvwmmUvU gvbRvi (fvU),
Gvc GWjPx wjt, BDwbU-2, jkvb, XvKv|]
Di: evsjv`ki eZgvb fvU eevi weavb njv g~mK-11 Pvjvbc cYi Zvi bvg, wVKvbv, g~mK wbeb bî
DjL _vKZ ne| D g~mK Pvjvbc cYi mv_ cYi Mevb cuQve| Mevb cuQvbvi ci wbw` wbqg-
Kvbyb Abymvi Zv iqvZ wbZ cvieb| GB Pvjvbci wecixZ Pvjvbc DwjwLZ wVKvbv, g~mK wbeb bî
57 | P a g e
Qvov Ab Kvbv wVKvbv, g~mK wbeb bîm^wjZ cwZvb iqvZ bqv hve bv| g~j mshvRb Ki AvBb, 1991 Gi
aviv 9 Gi Dc-aviv (1) Gi `dv (T) Z DjL AvQ h, cYi mieivnKvix, eemvqx ev mev c`vbKvixi g~mK
wbeb msLv eZxZ AbKvbv wbeb msLv m^wjZ wej-Ae-GwU ev Pvjvbc DwjwLZ DcKiY Ki iqvZ bqv
hve bv| AvBbi eZgvb KvVvgvZ GB aibi eev Af& bB| Ze, w`b w`b eemv-evwYRi bZzb
bZzb gvv hvM nQ| ZvB, eemv Kvhg mnR Kiv j G aibi welq AvBbi KvVvgvZ Afy Kiv AvekK
ej Avgvi AwfgZ| G welq Avcbvi eemvqx cwZvbi Gvmvwmqkb ev GdwewmwmAvB-Gi gvag RvZxq ivR^
evW cve cvVvbv hZ cvi|
ck-159: cY mieivn cvIqv MQ AvR| cgU ne GK gvm ci| GLb iqvZ wbZ cvie wK?
Di: iqvZ wbZ cvie| KviY, cgUi mv_ iqvZi Kvb mK bB| iqvZi mK njv DcKiY
Drcv`bj cek KiQ wK-bv m welqi mv_| DcKiY hw` Drcv`bj cek Ki _vK Ges DcKiY qi
^c `wjj (wej-Ae-GwU ev g~mK-11) hw` nMZ nq Zvnj DcKiY Ki iqvZ bqv hve| G welqwU BZvc~e
AvjvwZ nqQ|
ck-160: Avgiv gvevBj Uwjdvb mev c`vb Kwi| Avgvì mviv `k cvq 5000wU UvIqvi AvQ| chvR fvU
cwikva Ki vbxq evRvi _K Avgiv UvIqvi q Kwi| UvIqvi vcb Kivi ci mLvb iwWI BKzBcgU,
Uvwgkb BKzBcgU BZvw` vcb Kiv nq| UvIqvii Ici cwikvwaZ fvU Avgvì iqvZ `qv nQ bv| wK
UvIqvi Avgvì mev c`vbi mv_ mivmwi RwoZ DcKiY| Avgiv UvIqvii Ici iqvZ cvev wK-bv m welq
AbyMn Ki gZvgZ w`b| [gvdv Kvgvj Avng`, nW Ae Uvkvb, GqviUj evsjv`k wj:, evwo bs 34, ivW bs
19/G, ebvbx, XvKv-1213|]
Di: Avgvi RvbvgZ, h cwqvq UvIqvi q Kiv nq, m cwqvq UvIqvi qi wecixZ DcKiY Ki iqvZ
cvIqv hve bv| UvIqvi mieivn `qvi Rb UvIqvi mieivnKvixK qv`k c`vb Kiv nq| UvIqvi mieivnKvix
UvIqvii Askjv wbq Gm UvIqvi vcb Ki w`q hvq| Gfve UvIqvi vcb Ki `qv Avgvì `ki fvU
eevq wbgvY msv mev wnme weewPZ| wbgvY msv mevi Ici eZgvb fvUi nvi 5.5 kZvsk, hv Drm
KZbhvM| ZvB, UvIqvi wbgvYi ci hLb mieivnKvixi wej cwikva Kiv nq, ZLb wbgvY msv mev wnme 5.5
kZvsk fvU Drm KZb Kiv nq| g~j mshvRb Ki AvBb, 1991 Gi aviv 9 Gi Dc-aviv (1) Gi `dv (O) Abymvi,
Kvb AeKvVvgv ev vcbv wbgvYi Ici cwikvwaZ fvU iqvZ cvIqv hve bv| gvevBj dvbi UvIqvi GKwU
AeKvVvgv| ZvB, Gi Ici DcKiY Ki iqvZ cvc ne bv| Kvb AvBUgi Ici DcKiY Ki iqvZ cvIqv hve
wK-bv Zv wbaviYi Rb KqKwU welq weePbvq AvbZ nq| c_gZ, h cY ev mevi wecixZ iqvZ `vex Kiv nQ
Zv DcKiY wK-bv| g~j mshvRb Ki AvBb, 1991 Gi aviv 2 Gi `dv (M)-Z DjL AvQ Kx Kx DcKiY Ges Kx
Kx DcKiY bq| wZxqZ, GKB AvBbi aviv 9 G DjL AvQ Kvb& Kvb& cY I mevi Ici DcKiY Ki iqvZ
cvIqv hve bv| ZZxqZ, g~j mshvRb Ki wewagvjv, 1991 Gi wewa 19 Gi Dc-wewa (1K)-Z DjL AvQ h, Kvb&
Kvb& mevi Ici 80 (Avwk) kZvsk cwigvY DcKiY Ki iqvZ cvIqv hve| G welqjvi AvjvK DcKiY Ki
iqvZ MnY Kiv hve wK-bv Zv wbaviY KiZ nq| gvevBj dvbi UvIqvi AeKvVvgv weavq Gi Ici cwikvwaZ
fvU iqvZhvM bq|
ck-161: GKwU wwbs wgj 80 kZvsk Drcvw`Z cY ivbx Ki| wKQy cY fvU cwikva Ki vbxq evRvi wew
Ki| wKQz DcKiY fvU cwikva Ki vbxq evRvi _K q Ki| qi wecixZ iqvZ cve wK?
Di: iqvZ cve| ivwbi AskUzKz iqvZ ev cZcY wbZ cvie| vbxq weqi AskUzKz iqvZ wbZ cvie hnZz
fvU cwikva Ki wew Ki| G aibi DcKiY Avg`vwb ev qi ci mgy`q DcKiYi Ici fvU iqvZ
wbq wbZ nq| ivwb nj ivwbi AskUzKzi mv_ RwoZ fvU, Avg`vwb , m~iK BZvw` iqvZ ev cZcY
cvIqv hvq| h AskUzKz vbxq evRvi wew Kiv ne, m AskUzKzi wecixZ aygv fvU iqvZ cve|
ck-162: DciKY q Kiv nqQ| g~j 1 (GK) j UvKvi ewk| DcKiYi g~j cwikva Kiv ne 6 gvm ci|
iqvZ wbj mvKj _K bb-Kvk cgUi cgvY Pvq| Avevi, iqvZ bv wbj iqvZ bqvi gqv` cvi nq hvq|
Gic KiYxq wK?
Di: wbw` gqvì ga iqvZ wbq wbZ ne| KviY, iqvZ bv wbj `yB Ki gqv` ci iqvZ Zvgvw` nq hve|
cieZxZ h bb-Kvk UvbRvKkbi gvag cgU ne m welq cgvYvw`, wPwV-c, Pzw, PK, c-AWvii
dUvKwc BZvw` mvKj `vwLj Kiv hZ cvi|
ck-163: ZRMuvI nW Awdm| cYvMvi MvRxcyi| MvRxcyi cYvMvi fvU c`vb Ki| nW Awdm UW fvU c`vb
Ki| iqvZ wbZ cvi bv| KiYxq wK?
58 | P a g e
Di: iqvZ bqvi mywbw` wewa-weavb iqQ| c_g Dnv DcKiY nZ ne| DcKiYi Ici cwikvwaZ fvU iqvZ
bqv hve| Ze, aviv-9 G ewYZ welqmg~ni Ici iqvZ bqv hve bv| g~j NvlYv c`vb Ki, g~mK Pvjvb Bmy
Ki 15 kZvsk nvi UW fvU cwikva Kij iqvZ bqv hvq| G UwWs cqU iqvZ bqv hve| g~j NvlYv
c`vb, g~mK Pvjvb Bmy Ges 15 kZvsk nvi UW fvU cwikva KiZ ne| nW Awdm wK cwZZ UW fvU
cwikva Kiv nq, Zv Avcwb ejbwb| welqwU cwivifve eySZ AbyMn Ki UW fvU msv AbyQ` `Lyb|
ck-164: GKwU cwZvb AwWU KiZ hq `Lv MQ h, cwZvbwU bZzb GKwU DcKiY Avg`vwb Ki iqvZ
wbqQ| D DcKiYwU g~j NvlYvq Afy bB| D DcKiY `vg gRy` AvQ| GLbI Drcv`b eenvi Kiv
nqwb| iqvZ MnY mwVK AvQ wK? [gvt Avyj AvwKK f~Tv, mnKvix ivR^ KgKZv, XvKv (Di) KwgkbviU|]
Di: G DcKiY Ki iqvZ MnY Kiv mwVK AvQ| D iqvZ KZb Kiv hve bv| iqvZ wbZ ne DcKiYi
Ici cwikvwaZ fvU| Avg`vwbKZ AvBUgwU Avcbvi weeiYgZ GKwU DcKiY| A_vr DcKiYi Ici iqvZ bqv
nqQ| iqvZ bqvi wbw` mgqmxgv iqQ| Zv njv DcKiY fvU wbewZ Ab cek Kivi ci Ges q wnmve
iwRvi (g~mK-16) Dnv GwU Kivi ci `yB Ki gqvì ga iqvZ wbZ nq| Ki gqv` ejZ BsiwR cwKv
eli cwZwU c~Y gvmK eySvq| A_vr Kvb gvmi h Kvb ZvwiL DcKiY fvU wbewZ Ab wbq Avmvi ci, q
wnmve iwRvi GwU `qvi ci ZrcieZx `yB c~Y gvmi kl ZvwiL ch iqvZ bqv hve| Aviv Ki ejZ
Mj, hw` Rvbyqvix gvmi 17 ZvwiL DcKiY fvU wbewZ Ab wbq Avmv nq Ges 18 ZvwiL q wnmve
iwRvi GwU `qv nq, Zvnj cieZx `ywU c~Y cwKv gvmi kl ZvwiL A_vr gvP gvmi kl ZvwiLi ga iqvZ
wbZ ne| AvBb iqvZ bqvi Rb Gfve mgqi evaevaKZv Avivc Kiv nqQ| mvaviYZt DcKiY wbq Avmvi
ci q wnmve iwRvi GwU w`q mv_ mv_ Zv PjwZ wnmve iwRvi (g~mK-18) GwU w`q iqvZ wbq bqv nq|
iqvZ wbZ KD mvaviYZt wej^ Ki bv| ZviciI `yB Ki-gqv` mgq `qvi KviY njv, hw` Kvb KviY Kvivi
iqvZ wbZ wej^ nq hvq, Zvnj wZwb hb cieZx `yB Ki-gqvì ga iqvZ bqvi mgq cvb| A_vr DcKiYi
Ici ea iqvZ c`vb Kiv fvU eevi Dk|
Ze, g~j mshvRb Ki AvBb, 1991 Gi aviv 9 Gi `dv (QQ) Gi Dc-`dv (A) Abymvi cYi g~jwfwi ga
Afy bB Ggb DcKiYi wecixZ cwikvwaZ DcKiY Ki iqvZ bqv hve bv| A_vr Kvb DcKiY Drcvw`Z
cYi g~j NvlYvi ga Af y _vKZ ne| AvjvP hnZz g~j NvlYvi ga Avg`vwbKZ DcKiYwU
Afy bB, mnZz DcKiY Ki iqvZ cvc ne bv, Gic gb nZ cvi| wK Ggb aviYv mwVK bq| KviY RvbZ
nj, g~j NvlYv KLb c`vb KiZ ne mwelqi wewa-weavb weklY Kiv cqvRb| g~j mshvRb Ki wewagvjv,
1991 Gi wewa 3(1) Abymvi, KihvM cY mieivni c~e g~j NvlYv c`vb KiZ ne| A_vr D DcKiY eenvi
Ki h cY Drcv`b Kiv ne m cY mieivn A_vr wew Kivi c~e g~j NvlYv c`vb KiZ ne| AvjvP
Avg`vwbKZ DcKiY eenvi Ki GLbI Kvb cY Drcv`b Kiv nqwb| ZvB, g~j NvlYv c`vb Kiv nqwb| g~j
NvlYv hLb c`vb Kiv ne, ZLb NvwlZ g~j Avg`vwbKZ DcKiYwU Af y Kiv ne| ZvB, eZgvb iqvZ MnY
Kiv mwVK AvQ| ZvB, cieZxZ g~j NvlYvq D DcKiY Afy Kiv nq wKbv mw`K bRi ivLZ ne|
mvaviYZt hme DcKiY wbqwgZfve eeZ nq, mme DcKiYi Gic RwUjZv mw nq bv| bZzb Kvb
DcKiY Avg`vwb Kiv nj G aibi mgmv nZ cvi| Avevi, Kvb bZzb wk-cwZvbi I Ggb RwUjZv nZ
cvi - hLvb GLbI ch Kvb g~j NvlYv c`vb Kiv nqwb wK DcKiY Avg`vwb Kiv nQ Ges iqvZ bqv nQ|
hnZz iqvZ bqvi wbw` mgqmxgv iqQ cieZx `yB Ki gqv`, mnZz AekB iqvZ wbq wbZ ne| Ab_vq,
iqvZ Zvgvw` nq hZ cvi| fvU eevq AwWU Kivi mgq ev hKvb Kvhg mv`bi mgq GKwU welq iY
ivLZ ne Zv njv, D Kvhg ^vfvweK eemvqxK ixwZbxwZi mv_ mZxc~Y wKbv| KvhgwU ^vfvweK eemvqxK
ixwZbxwZi mv_ mZxc~Y bv nj mLvb m`n Kivi AeKvk _vK Ges AwWU Kivi AvekKZv _vK| Gfve
DcKiY Avg`vwb Ki hw` KD gvmi ci gvm ev eQii ci eQi AeeZ `Lvq Ges c~e iqvZ wbq _vK, Zvnj
m`ni AeKvk _vK| mvaviYZt Kvb DcKiY fvU wbewZ Ab Avbvi ci Ges q wnmve iwRvi GwU `qvi
ci `ywU Ki-gqvì ga iqvZ wbZ ne| D DcKiY w`q cY cZc~eK mieivni c~e D DcKiY Afy
Ki g~j NvlYv c`vb KiZ ne| AvjvP iqvZ MnY Kiv nqQ| GLbI DcKiY Drcv`b eenvi Kiv
nqwb| ZvB, iqvZ MnY mwVK AvQ|
ck-165: Gjwm Kwgkbi Ici c` fvU iqvZ cvIqv hve wK?
Di: iqvZ cvIqv hve| Gjwm Kwgkb evswKs mevi AvIZvq co| Drcv`b I mieivn ev mev c`vbi mv_
m mKj mev DcKiY wnme weewPZ| ZvB, Gjwm Kwgkbi Ici c` fvU iqvZ bqv hve|
59 | P a g e
ck-166: DcKiY Avg`vwb Ki iqvZ bqv nqQ| c~ei g~j NvlYvq Afy wQj bv| cii g~j NvlYvq Afy
KiQ| iqvZ cve wK?
Di: iqvZ cve| h DcKiY c_g Avg`vwb Kiv nQ A_vr BZvc~e Avg`vwb Kiv nqwb, m DcKiY g~j NvlYvq
Afy _vKvi K_v bq| hnZz DcKiYwU c_g Avg`vwbKZ mnZy iqvZ cve| h_vkxN me g~j NvlYvq Afy
KiZ ne| Ze, Gic iqvZ bqvi mgqmxgvi klw`K A_vr `yB Ki gqvì klw`K iqvZ bqvB kq|
GB DcKiY cieZx g~j NvlYvq AekB Af~& KiZ ne| bv Kij iqvZ evwZj Kiv hve|
ck-167: GKwU gvevBj dvb Kvvbx Zvi cZ Aji UvIqvi wbR^ RbviUii gvag we`yr Drcv`b Ki
cwiPvjbv Ki| RbviUi h Rvjvbx eenvi Kiv nq, Zvi Ici c` fvU iqvZ cve wK? [nvib-Ai-ikx`,
AvwUKj zWU, GKbvweb, wmG dvg, 12 KviIqvb evRvi, XvKv-1215|]
Di: nuv, G RbviUi eeZ Rvjvbxi Ici c` fvU iqvZ cvIqv hve| Kvb cY ev mev c`vb eeZ
DcKiYi Ici c` fvU iqvZ cvIqv hvq| GLvb c` mev njv gvevBj Uwjdvb mev| GB mev c`vb Kivi
Rb hme DcKiY eenvi Kiv nq, mme DcKiYi Ici h fvU c`vb Kiv nqQ Zv AvBbi aviv 9 viv evwiZ bv
nj iqvZ cvIqv hve| Avgvì fvU AvBb Abymvi Rvjvbx DcKiY wnme weeP| ZvB, Rvjvbxi Ici h fvU
cwikva Kiv nqQ Zv iqvZ cvIqv hve| AvjvPbvq Rvbv MQ h, wbewZ cvb eeZ bq weavq AbK
Gic DcKiYi Ici cwikvwaZ fvU iqvZ `qv nQ bv| Gic aviYv mwVK bq| qKZ cY ev mevwU DcKiY
nj Ges Drcvw`Z cY ev c` mevi mv_ mivmwi m nj iqvZ cvc ne|
ck-168: msK~wPZ g~jwfwi mev q Ki KD hw` 15 kZvsk fvU Gi cY Drcv`b Ki m iqvZ wbZ cvie
wK?
Di: cvie| msK~wPZ g~jwfwi mev whwb c`vb Kib wZwb iqvZ cveb bv| D mev whwb q Kib wZwb iqvZ
cveb hw` iqvZ MnY msv Abvb mewKQz mwVK _vK| GKBfve Uvwid g~ji cY whwb mieivn `b wZwb
iqvZ cveb bv| GB cY whwb q Kib wZwb iqvZ cveb, hw` iqvZ MnY msv Abvb mewKQz mwVK _vK|
ck-169: Drcv`bKvix GwUwf iqvZ cve wK-bv?
Di: Drcv`bKvixK GwUwf cwikva Kivi cqvRb bB, hw` g~j NvlYv, Z_v g~mK-1 ev cvUi NvlYv, Z_v
g~mK-7 G Avg`vwbKZ DcKiY DjL _vK| wK AbK mgq `Lv hvq h, BZvc~e g~j NvlYv dig ev cvUi
NvlYv dig DjL wQj bv Ggb GKwU DcKiY Avg`vwb Kiv nqQ| NvlYv Abygv`b KivZ mgqi cqvRb|
DcKiYwU `Z Lvjvm bqv ìKvi| GgZcwiwwZZ GwUwf cwikva Ki D DcKiY Lvjvm bqv nq| Gic
cwikvwaZ GwUwf iqvZ bqv hve| gb ivLZ ne h, Kvb DcKiYi Ici fvU Ges GwUwf cwikva Kij Ges
h_vh_ WKzgU _vKj Zv iqvZ bqv hve|
ck-170: mycvi KwDUvi BUvibU mvwfm cvfvBWviì Rb KvwcUvj gwkbvix| Gi Ici Zviv iqvZ cve wK?
Di: KvwcUvj gwkbvix nZ nj KvwcUvj gwkbvix msv GmAviI-Z Dnv DjL _vKZ ne| ZvQvov,
BUvibU mvwfm cvfvBWvii g~mK-7 NvlYvc Dnv DjL _vKZ ne| DjL, eZgvb mev c`vbKvixMYI
g~mK-7 dig NvlYv c`vb KiZ cvib| KvwcUvj gwkbvix msv GmAviI-Z DjL _vKj Dnv Ges Dnvi
hvsk DcKiY wnme weewPZ ne| fvU cwikva Kiv nj Zv iqvZ bqv hve| g~mK-7 digi NvlYvq DjL
_vKj Avg`vwb chvq GwUwf cwikva KiZ ne bv| GwUwf cwikva Kij Zv iqvZ bqv hve|
ck-171: Kvb cY AvUKi ci 15% g~mK Ges 2% eemvqx g~mKmn Rwigvbv, wegvPb Rwigvbv Av`vqc~eK bvq-
wbYqb Ki Qo `qv nqQ| GB cY Avevi wew Kij h q Kie m g~mK iqvZ wbZ cvie wK-bv?
Di: AekB iqvZ wbZ cvie| wewi mgq g~mK Pvjvbc Bmy KiZ ne| g~mK Pvjvbcej Zv iqvZ
beb| cY PvjvbwU bvq-wbYqbKZ Pvjvb, bvwK dk Pvjvb Zv g~L welq bq| iqvZ bqvi Rb g~L welq njv
qi ^c g~mK Pvjvb AvQ wK-bv|
ck-172: bZzb DcKiY Avg`vwb Kiv nqQ| c~ei DcKiYi mv_ KwgKvj wmwdKkb GKB iKg| Ze,
c~ei DcKiY cvDWvi dig, eZgvb DcKiY nvW dig| `ywU DcKiYi KvR GK| GBPGm KvW GK bq| g~j
NvlYv bv w`q iqvZ bqv hve wK-bv?
Di: g~j NvlYv w`Z ne| hnZz GBPGm KvW GK bq Ges c~ei cY cvDWvi dig wQj, eZgvb cY nvW
dig| ZvB, cY `ywU Avjv`v cY| ZvQvov, cYi g~jI GK _vKvi K_v bq| ZvB, g~j NvlYv c`vb KiZ ne|
ck-173: GKwU QvcvLvbv DcKiY q Ki, iqvZ bq, 15 kZvsk fvU c`vb Ki| QvcvLvbvi g~j NvlYv
c`vb KiZ nq bv| DcKiY-Drcv` mK (input-output coefficient) `vwLj KiZ nq bv| ZvB, wKfve
60 | P a g e
DcKiY Ges Drcvw`Z cYi wnmve w`Z ne? [MvRx wejvj nvmb, Dc-eevcK, B-Iq wgwWqv Mc wjt,
emyiv AvevwmK GjvKv, evwiaviv, XvKv|]
Di: QvcvLvbv mevi DcKiY-Drcv` mK (input-output coefficient) `vwLj KiZ nq bv| ZvB, DcKiY
Ges Drcvw`Z cYi wnmve wKfve w`Z ne-Gaibi ck Avmv ^vfvweK| cYi Gaibi wnmve `qv mnR|
KviY, cYi g~j NvlYv c`vb KiZ nq| g~j NvlYvq DcKiY-Drcv` mKi NvlYv _vK| mevi g~j
NvlYv `qvi weavb bB, ZvB DcKiY-Drcv` mK (input-output coefficient) NvlYv `qvi weavb bB| ZvB,
mevi DcKiY q Kij iqvZ wbq wbZ ne| DcKiY Ki iqvZ bqvi h ^vfvweK wewa-weavb AvQ, m
Abyhvqx iqvZ wbZ ne| c` mevi Ici h_vixwZ fvU cwikva KiZ ne| mevi DcKiY-Drcv` mK
(input-output coefficient) NvlYv `qvi weavb bB ej AwbqwgZfve DcKiY ewk `wLq ewk iqvZ bqvi
AvksKv _vK mZ, Ze bxwivi gvag Gaibi Awbqg mbv Kiv me| Kvb mev c`vbKvix Kvb mgq Kx
cwigvY DcKiY Ki iqvZ wbqQ Avi Kx cwigvY fvU cwikva KiQ Zv wnmve Kiv nq| Gfve cwZvbwUi
mev c`vb g~j mshvRbi cwigvY KZ Zv wbYq Kiv hvq| mgRvZxq eemv cwZvbi g~j mshvRbi mv_ Zv
mvgmc~Y wKbv Zv cixv Kiv hvq| Gfve wewfb `wKvY _K wePvi-weklY Ki AwbqwgZfve ewk iqvZ
bqvi AvksKv cwZiva Kiv me| Avcbvi cki mivmwi Di njv mev c`vbi DcKiY-Drcv` mK
(input-output coefficient) NvlYv `qvi weavb AvBb bB| Ze, mev c`vbKvix Zvi wbR myweavi Rb DcKiY-
Drcv` mK (input-output coefficient) cZ Ki msiY KiZ cvib Ges Zv AwWUi mgq Dcvcb KiZ
cvib ej Avgvi AwfgZ|
ck-174: GKwU DcKiY Avg`vwb Kiv nqQ| D DcKiYwU fvU AevnwZcv| Avg`vwb chvq D DcKiY Lvjvm
Kivi mgq wmGGd mevi Ici h fvU cwikva Kiv nqQ Zv iqvZ cvIqv hve wK-bv m welq AbyMn Ki
gZvgZ w`b| [gvt gvBbyxb, GwwKDwUf (fvU Gv Uv), evqvdvgv wjt, 7/16 jvjgvwUqv, XvKv|]
Di: Avg`vwb chvq wmGGd mevi Ici h fvU cwikva Kiv nq, Zv iqvZ bqv hve| GLvb DcKiYwU
fvUhvM bvwK fvU AevnwZcv Zv g~j weePbvi welq bq| g~j wePbvi welq njv Avg`vwbKZ cYwU Ab Kvb
cY Zixi DcKiY Ges Zv Avg`vwb Kivi mgq Avg`vwb chvq wmGGd mevi Ici fvU cwikva Kiv nqQ|
GLvb g~jZt wmGGd mevwU njv DcKiY| h cY cZ Kiv ne mB cYi mv_ wmGGd mevwU mivmwi
m| dj, wmGGd mevwU Drcvw`Ze cYi DcKiY| ZvB, wmGGd mevi Ici cwikvwaZ fvU iqvZ
cvIqv hve| Kvb Drcvw`Ze cYi mv_ Ges D cYi DcKiYi mv_ RwoZ me fvUhvM mevi Ici
cwikvwaZ fvU iqvZ cvIqv hve| hgb: D DcKiY cwienb Ki Drcv`bi vb wbq Avmvi Rb hw` cwienb
wVKv`vi wbqvM Kiv nq, Zvnj cwienb wVKv`vi mevi Ici cwikvwaZ fvU iqvZ cvIqv hve| Avevi, D
DcKiY cwienbi Rb hw` exgv Kiv nq, Zvnj exgv mevi Ici cwikvwaZ fvU iqvZ cvIqv hve| Zgwbfve,
D DcKiY wbq Gm hw` Kvb cYvMvi msiY Kiv nq, Ze cYvMvi mevi Ici cwikvwaZ fvU iqvZ cvIqv
hve, BZvw`| GLvb DjL h, g~j mshvRb Ki AvBb, 1991 Gi aviv 9 Gi Dc-aviv (1) Gi `dv (K) Abymvi
hw` Ggb Kvb cY Drcv`b Kiv nq, hv fvU AevnwZcv Ges hw` D cYi DcKiYi Ici Kvb fvU cwikva
Kiv nq, Zvnj Dic fvU iqvZ cvIqv hve bv| hgb, ejcb GKwU fvU AevnwZcv cY| ejcbi Kvb
DcKiYi Ici hw` fvU cwikva Kiv nq, Zvnj D fvU iqvZ cvIqv hve bv|
ck-175: evsK MvivwU wbwi ci KZ w`bi ga iqvZ bqv hve?
Di: evsK MvivwU wbwi ci 2 (`yB) Ki gqvì ga iqvZ bqv hve|
ck-176: DcKiY Drcv`bj Avbvi ci hw` KqK gvm ci g~mK-16 iwRvi GwU `qv nq, Zvnj h ZvwiL
GwU `qv njv Zvi cieZx `yB Ki gqv` ch iqvZ bqv hve wK? [gvt kwdKzj nK, Dc-eevcK, GbvwRcvK
Bjwb wjt, 79 knx` ZvRDxb Avng` iYx, ZRMuvI, XvKv|]
Di: DcKiY Drcv`bj Avbvi ci ciB q wnmve iwRvi (g~mK-16) GwU w`Z ne| q wnmve iwRvi
GwU w`Z `yB gvm wej^ Kivi Kvb AeKvk bB| wbewZ ewi me Kvhg ^vfvweK eemvqxK ixwZbxwZi mv_
mZxc~Y nZ ne| DcKiY Drcv`bj Avbvi ci hZ `Z me iqvZ bqv ne, GB njv ^vfvweK wbqg| q
wnmve iwRvi DcKiY GwU w`Z `yB gvm wej^ nIqv ^vfvweK eemvqxK Kvhgi cwicx| DcKiY PMvg
Kvg nvDmi gvag Avg`vwbKZ nj DcKiYi wiwjR AWvi cvIqvi ci aiv hvK DcKiY MvRxcyi dvixZ
cuQvZ mvaviYZt `yB/wZb w`b mgq jvMZ cvi| DcKiY dvixZ cek Kivi mgq MBU GwU nq| Zvici
DcKiY vi wbq mLvb GwU `qv nq| Zvici fvU msv cwicvjbi ck Avm| Gici q wnmve iwRvi
(g~mK-16)-Z GwU w`Z ne Ges PjwZ wnmve iwRvi GwU w`q iqvZ wbZ ne| mvaviYZt DcKiY
Drcv`bj ceki ci mv_ mv_B iqvZ wbq bqv nq| ZviciI `yB Ki gqv` mgq `qv nqQ GKviY h, hw`
61 | P a g e
Kvb KviY iqvZ wbZ wej^ nq hvq, Zvnj mekl mgq njv `yB Ki gqvì kl w`b| hw` KD DcKiY
Drcv`bj ceki ci q wnmve iwRvi GwU bv `q, Zvnj ceki mgq _K `yB Ki gqv` MYbv KiZ
ne| `yB Ki gqv` kl iqvZ wbj Zv AwbqwgZfve MnxZ iqvZ ej weewPZ ne Ges Zv KZb Ki w`Z ne|
BZvc~e `yB Kigqv` mgq KLb _K wnmve KiZ ne Zv wbq RwUjZv wQj| KLbI vqbi ZvwiL, KLbI
evsK -Ki cwikvai ZvwiL, KLbI wiwjR AWvii ZvwiL, KLbI DcKiY q wnmve iwRvi GwU `qvi
ZvwiL _K `yB Ki gqv` weePbv Kiv nZv| eZgvb `yB Ki gqv` weePbv Kiv nq q wnmve iwRvi GwU
`qvi ZvwiL _K| g~j mshvRb Ki AvBb, 1991 Gi aviv 9 Gi Dc-aviv (1) Gi kZvsk Abymvi Ges g~j
mshvRb Ki wewagvjv, 1991 Gi wewa 19 Gi Dc-wewa (2) Ges (2K) Abymvi DcKiY Drcv`bj ceki `yB Ki
gqvì ga iqvZ wbZ ne| ceki ZvwiL mywbw` Kiv hvq bv weavq q wnmve iwRvi GwU `qvi ZvwiLK
ceki ZvwiL wnme weePbv Kiv nq| ZvB, DcKiY Drcv`bj ceki ci iqvZ wbZ AbvekK wej^ nIqv
wewamZ bq|
ck-177: Nb Nb we`yr wevUi KviY wWRjPvwjZ RbviUii gvag we`yr Drcv`b Ki dvixZ eenvi Kiv
nq| wWRji Ici h fvU cwikva Kiv nq Zv iqvZ cvIqv hve wK? [kvgxg Avng`, Kgvwkqvj gvbRvi,
AvBAvi wjwgUW, XvKv|]
Di: AvjvP wWRji Ici cwikvwaZ fvU iqvZ cvIqv hve| g~j mshvRb Ki AvBb, 1991 Gi aviv 2
Gi `dv (M) Gi Dc-`dv (A) Abymvi Rvjvbx wnme eeZ hKvb c`v_ DcKiYi AvIZvq coe| Avi
DcKiYi Ici cwikvwaZ fvU iqvZ bqv hve| GLvb wWRj Rvjvbx wnme eenvi Kiv nQ| ZvB Rvjvbxi
Ici iqvZ cvIqv hve| g~j mshvRb Ki AvBb, 1991 Gi aviv 9 Gi Dc-aviv (1) Gi `dv (O) Abymvi
RbviUii Ici cwikvwaZ fvU iqvZ cvIqv hve bv| RbviUii Ici cwikvwaZ fvUi A_ njv RbviUi
qi mgq cwikvwaZ fvU| KviY, RbviUiK DcKiY wnme weePbv Ki nqwb| RbviUi njv vcbvi GKwU
Ask| ZvB, Abvb vcbvi gZ RbviUi q Kivi mgq h fvU cwikva Kiv nqQ Zv iqvZ cvIqv hve bv|
wK RbviUi eeZ wWRj njv Rvjvbx, hv DcKiY wnme weewPZ| ZvB, wWRji Ici cwikvwaZ fvU
iqvZ cvIqv hve|
ck-178: GKwU cwZvb Zvi cY gvKwUs Kivi Kkj Dvebi Rb Ab GKwU cwZvbi wbKU _K KbmvjUx
mev MnY KiQ| mev c`vbKvix cwZvb g~mK Pvjvbmn wej c`vb KiQ| mev MnYKvix cwZvb fvUmn wej
cwikva KiQ| GLvb mev MnYKvixi Rb KbmvjUx mev njv DcKiY| mev MnYKvix GB mevi Ici h
fvU cwikva KiQ Zv iqvZ cve wKbv m welq AbyMn Ki gZvgZ w`b| [gvt Igi dviK, AvBwUwc I fvU
KbmvjUvU, cyivbv cb, XvKv|]
Di: Avgvì `ki g~j mshvRb Ki eevi weavb Abyhvqx DcKiYi Ici cwikvwaZ fvU iqvZ cvIqv hve|
eZt GB njv g~j mshvRb Ki eevi mevg AvRvwZK ixwZ-bxwZ (best international practies)| A_vr
DcKiY Ki iqvZ cZ nj qKZ AvBUgwU DcKiY nZ ne| Kvb& Kvb& AvBUg DcKiY wnme weeP Zv
g~j mshvRb Ki AvBbi aviv 2 Gi `dv (M)-Z DjL AvQ| IB `dvi Dc-`dv (A) Abymvi, me fvUhvM mev
DcKiY| AvjvP h mev MnY Kiv nqQ Zv KbmvjUx mev| GB mevwU fvUhvM mev| ZvB, MnxZ
mevwU DcKiY| g~j mshvRb Ki AvBbi aviv 9 G DjL AvQ h, Kvb& Kvb& DcKiY Ki iqvZ cvIqv
hve bv| GLvb KbmvjUx mev DjL bB| ZvB, KbmvjUx mevi Ici cwikvwaZ fvU iqvZ cvIqv hve|
g~j mshvRb Ki wewagvjv, 1991 Gi wewa 19 Abymvi, KwZcq AvBUgi Ici cwikvwaZ fvUi 80 kZvsk
iqvZ bqv hvq| A_vr mme DcKiYi Ici cwikvwaZ mgy`q fvU iqvZ bqv hvq bv| IB AvBUgjv
njv Mvm, exgv, we`yr, Uwjdvb, wUwjwcUvi, dv, BUvibU, dBU divqvWvm, wKqvwis G divqvwWs GRU,
Iqmv, AwWU I GKvDwUs dvg, hvMvb`vi, wmwKDwiwU mvwfm, AvBb civgkK, cwienb wVKv`vi I evswKs mev| GB
AvBUgjvi evBii Ab Kvb fvUhvM mev MnY Kiv nj m cwikvwaZ fvUi 100 fvM iqvZ cvIqv
hve| AvjvP mevwU KbmvjUx mev, hv IB mevjvi ga Afy bB| ZvB, G cwikvwaZ mgy`q fvU
iqvZ bqv hve| Ze, iqvZ wbZ nj cYi g~j NvlYvq IB DcKiY Afy _vKZ nq| ZvB, KbmvjUx
mevwU IB cYi g~j NvlYvq Afy AvQ wKbv Zv `LZ ne| g~j NvlYvq DcKiYi wgKmg~n A_vr 5, 6 I
7 bî wgKmg~n Afy _vKZ ne| Zvnj iqvZ cZ Kvb RvwUZv bB| Avgvì `ki fvU eevi weavb
Abymvi, DcKiY Ki iqvZ wbZ nj DcKiYwU Drcvw`Z cY ev c` mevi mv_ m nZ ne mZ| wK
m ejZ wK eySvq Zv fvU AvBb ev wewaZ msvwqZ bB| ZvB, m ejZ IB cY Drcv`bi mv_ RwoZ
Ges IB cYi g~ji ga Afy nIqv eySvq ai bqv hvq| cY wewi Rb ev cYi YMZ gvb ew Kivi Rb
62 | P a g e
h KbmvjUx mev MnY Kiv nq, Zv cYi mv_ mivmwi m mev| ZvB, AvjvP cYi g~j NvlYvq
Afy _vKj GB mevi Ici cwikvwaZ fvU iqvZ iqvZ bqv hve|
ck-179: iqvjwU wnme cwikvwaZ A_ g~j NvlYvq DcKiYi Kjvg jLv hve wK-bv Ges iqvjwUi wecixZ
cwikvwaZ fvU iqvZ bqv hve wK-bv m welq AbyMn Ki gZvgZ w`b|
Di: iqvjwUi wecixZ cwikvwaZ fvU iqvZ bqv hve| iqvjwUi wecixZ cwikvwaZ fvU iqvZ bqv hve bv,
Zv Avgvì `ki fvU eevi Kv_vI DjL bB| iqvjwU DcKiY bq, ZvI Kv_vI DjL bB|
ck-180: Avgiv GKwU Iqws iW Drcv`b Kvix cwZvb| cY cwienbi Rb Mvox Avg`vbx Kiv nqQ| g~j
mshvRb Ki AvBb 1991 Gi aviv 2(M) Abyhvqx Mvox DcKiY bq| Avwg evSvZ PqwQ D Mvox Avg`vbxi
wmGGd mev MnY Kiv nqQ| wmGGd mev DcKiY, hv Avgiv g~j NvlYvq DjL KiwQ| wmGGd mev
Avjv`v GKwU DcKiY weePbv Ki D Mvox Avg`vbxi wmGGd Kwgkbi Dci cwikvwaZ fvU iwkI
Avbyhvqx iqvZ bIqv nqQ| iqvZ bqv mwVK AvQ wK? [gvt mvBdyj Bmjvg, wbevnx-fvU, bvfvbv Iqws
BjKUvW wjt, MvRxcyi|]
Di: AvjvP iqvZ cvIqv hve bv| KviY njv, AvBbi aviv 9 Abymvi hvbevnb DcKiY bq| hnZz
hvbevnb DcKiY bq, mnZz hvbenvb msv Kvb Ki DcKiY Ki bq| Avcbvi Drcvw`Z cYi g~j NvlYvq
hvbevnb Ges G msv hveZxq LiP g~j mshvRb Kjvg AePq Gi wecixZ DjL KiZ ne|
16. widv
ck-181: Kvbv wbewZ cwZvbi Kvbv KviY fvU widv cvIbv nqQ| wbewZ cwZvbwU GB fvU widv
cvIbv Zvi c`q g~mKi wecixZ PjwZ wnmve Ges `vwLjci gvag mg^q KiZ cvi| ck njv widvi Rb
Ave`b KiZ nq 6 gvmi ga| ZvB, GI wK 6 gvmi ga mg^q KiZ ne?
Di: nuv| widvej A_ h ZvwiL Rgv nqQ m ZvwiLi 6 gvmi ga c`q fvUi wecixZ PjwZ wnmve Ges
`vwLjci gvag mg^q KiZ ne| widv hnZz 6 gvm ci `vwe Kiv hvq bv, mnZz 6 gvm ci mg^q Kiv hve
bv| DjL, G msv wewa 34K Gi Dc-wewa (4) G Kvb mgqmxgv DjL bB weavq mevP mgqmxgv 6 gvm ch
mg^q Kiv hZ cvi|
ck-182: widv MnYi mgqmxgv AwZv nq MQ| GLb KiYxq wK?
Di: widv MnYi mgqmxgv AwZv nq Mj Avi wKQz KiYxq bB| Kvbv KviY widv cvIbv nj Zv PjwZ
wnmve Ges `vwLjci gvag wbR wnmve Rgv Ki bqv hvq| PjwZ wnmve Ges `vwLjci gvag mg^q Kivi
myhvM bv _vKj 6 (Qq) gvmi ga widv c`vbi Rb wefvMxq KgKZv eivei ev febi Kwgkbvii wbKU
Ave`b Kiv hvq| fyjg Rgv nIqvi 6 gvmi ga hw` Ave`b Kiv bv nq, Zvnj D A_ Zvgvw` (Lapse) nq
hve| cZcYi I GKB wbqg| widv Ges cZcY cvIbv nIqvi ci ciB PjwZ wnmve Ges `vwLjci
gvag wbR wnmve Rgv Ki bqv hvq, G welqwU AbKiB Rvbv bB| ZvB, AbKB PjwZ wnmve I `vwLjc
mg^q bv Kivi KviY Ges wbw` mgqi ga Ave`b bv Kivi KviY widv ev cZcYi A_ _K ewZ nb|
17. mgq^
ck-183: Avgiv BUvibU mev c`vbKvix msv| Avgiv fvU Pvjvb Bmy Ki mev c`vb Kwi| BUvibU mevi
Drm fvU KZb Kivi weavb bB| ZviciI Avgvì KqKwU KvqU Avgvì wej _K Drm fvU KZb KiQ|
Zviv AvgvìK g~mK-12L dig cZqbc Bmy KiQ| IB cZqbci wecixZ Avgiv KwZZ A_ Avgvì
PjwZ wnmve I `vwLjci gvag cwRwUf mg^q KiZ cviev wKbv m welq AbyMn Ki gZvgZ w`b| [gvt gybxi
nvmb, Rbvij gvbRvi (wnmve) UjbU KwgDwbKk wjt, nvDm-39, mvbviMuvI Rbc_ ivW, mi-7, Div,
XvKv|]
Di: Drm fvU KZbi cwRwUf mg^q Kivi weavb AvQ| Ze, GB weavb mevi Rb bq| aygv hme
mevc`vbKvixi Ici Drm fvU KZb evaZvg~jK Kiv nqQ, mme mevi GB cwRwUf mg^q chvR|
mev`vZvì myweav_ 36wU mevi `yaibi eev ivLv nqQ| GK. mev`vZv chvR fvU cwikva Ki mev
c`vb KiZ cvib; `yB. mev`vZv chvR fvU cwikva bv Ki mev c`vb KiZ cvib| G `ywU Ackbi ga
mev`vZv Zvi myweav Abyhvqx hKvb Ackb MnY KiZ cvib| GLvb DjL Kiv cqvRb h, GB eev aygv IB
36wU mevi chvR h 37wU mevi Ici evaZvg~jKfve Drm fvU KZbi weavb Kiv nqQ| RvZxq ivR^
63 | P a g e
evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 (ct 721) Gi AbyQ` bs-2 G IB 36wU mev
ewYZ AvQ| GB mevjvi Ici Drm fvU KZb Kiv evaZvg~jK| mev`vZv hw` mev c`vb Kivi mgq fvU Pvjvb
Bmy Ki wK IB fvU Pvjvbi wecixZ chvR fvU wZwb cwikva bv Kib, Zvnj Kvb mgmv bB| KviY, mev
MnYKvix A_vr Drm fvU KZbKvix chvR fvU Drm KZb Ki miKvix KvlvMvi Rgv w`q èb| wK mev
c`vbKvix hw` Kvb Drm fvU KZbKvix KZci wbKU IB 36wU mevi ga Kvb GKwU mev c`vb Kib Ges
IB mevi wecixZ hw` wZwb wbR fvU cwikva Ki `b, Zvnj IB mevi wecixZ `yBevi fvU cwikvwaZ nq
hvq| KviY, IB 36wU mevi Drm fvU KZb Kiv evaZvg~jK| m mev MnxZv A_vr Drm fvU
KZbKvix chvR fvU Drm KZb Kieb, h_vh_ miKvix KvlvMvi Rgv c`vb Kieb Ges g~mK-12L dig
cZqbc Bmy Kieb| mev c`vbKvix chvR fvU wbR cwikva KiwQj; Avevi, mev MnYKvix Drm fvU KZb
KiQ| ZvB, G `yevi fvU cwikvwaZ nqQ| Gic cv cZqbc DwjwLZ A_ mev c`vbKvix
`vwLjci 12 bî wgK wjL cwRwUf mg^q Ki beb| Zvnj GB mevi Ici `yevi fvU c`vb Kiv ne bv,
GKevi fvU c`vb Kiv ne|
h mevi Ici Drm fvU KZb Kivi `vwqZ `qv nqwb, m mevi Ici _K Drm fvU KZb Kiv nj Zv ne
GKwU fyj| fzjg fvU KZb Ki miKvix KvlvMvi Rgv `qv nqQ| fzjekZt ev fzj evLvi KviY ev Ab
Kvb KviY hw` miKvix KvlvMvi A_ Rgv nq hvq, Zvnj m A_ dir bqvi Rb fvU AvBb weavb AvQ|
AvBbi aviv 67 Ges wewa 34K AbyMn Ki `Lyb| Gic A_ dir bqvi Rb widv Ave`b KiZ nq| widv
Ave`b Kivi Rb mywbw` dig I cwZ iqQ| Ze, widv cvc nIqvi 6 (Qq) gvmi ga PjwZ wnmve
iwRvi Rgv Ki bqv hvq| whwb PjwZ wnmve iwRvi msiY Kib bv, wZwb 6 gvmi ga widv Ave`b
`vwLj Kieb| 6 gvmi ga PjwZ wnmve Rgv Ki bv wbj ev widv Ave`b `vwLj bv Kij widv Zvgvw`
(lapse) nq hve|
18. ivwb, cZ
cY I e
ck-184: fvUvq cvovbv BU ivwb Kiv nqQ| eì vwds PvRi Ici fvU cwikva Kiv nqQ| D fvU
cZcY cvIqv hve wK? [gvt AvRv` Kwei Lvb, gvbRvi Kgvwkqvj, wgicyi wmivwgK IqvKm wjt, 62 Kvjmx ivW,
mKkb-12, wgicyi|]
Di: nuv cZcY cvIqv hve| mvaviY weavb njv, Kvb cY ivwb Kij D cYi Ici fvU chvR ne bv|
ZvQvov, D cYi DcKiYi ga h -Kivw` Afy iqQ Zv miKvi cZcY c`vb Kie| me fvUhvM mev
DcKiY wnme weewPZ| ZvB, GB ivwb mswk KvR hme mevi Ici fvU cwikva Kiv nqQ Zv ivwbKviK
^vfvweKfve iqvZ ev cZcY MnY KiZ cvieb| cZcY bqvi wbqg njv, hw` ivwbKviK vbxq evRviI cY
wew Ki _vKb Zvnj wZwb PjwZ wnmve iwRvi (g~mK-18) msiY Kib| wZwb ivwbi ci cZcYhvM cwigvY
A_ PjwZ wnmve iwRvii iqvZ Kjvg wjwce Ki wwZi mv_ hvM Ki beb| KZw`bi ga Gfve PjwZ
wnmve iwRvi hvM Ki bqv hve Zv wewaweavb myfve DjL bB| ZvB, iqvZ bqvi ^vfvweK wbqg hnZz
cieZx `yB Ki gqv`, mnZz ivwbi cieZx `yB Ki gqvì ga Dic hvM Ki bqv hvq| Avi, cZcY
Ave`b Kivi mgq hnZz ivwbi cieZx Qq Ki gqv`, mnZz ivwbi cieZx Qq Ki gqvì ga Dic PjwZ
wnmve iwRvi Rgv Ki bqv hZ cvi| h ivwbKviKi PjwZ wnmve iwRvi bB wZwb cZcY MnYi Rb
ivwbi Qq gvmi ga iqvZ I cZcY cwiì Ave`b Kieb|
ck-185: Avgiv kZfvM idZvbxgyLx e jvBmavix cwZvb| Avgiv bxU MvgUm idZvbx Kwi| Avgiv AbK mgq
mve-KUv Gi wfwZ Ab Kvb dvix _K wbwUs, WvBwqs, wdwbwks, wcwUs Ges GgeqWvixi KvR Kwiq _vwK|
hviv Avgvì KvR Ki `q Zviv mevB e jvBmavix cwZvb| Avgiv mjm KUvUi gvag Zvì KvQ KvRi
AWvi w`j UvKvq cgU Kwi| evK-Uz-evK Gjwmi gvag AWvi w`j Wjvi cgU Kwi| Avgiv wbwUs, WvBwqs,
wdwbwks, wcwUs Ges GgeqWvix KvRi wecixZ h wej cwikva Kwi Zvi Ici Drm fvU KZb KiZ ne wKbv m
welq AbyMn Ki gZvgZ w`b| [nvweeyj nK, wmwbqi wWwRGg, gviwnmv cvwmwdK Kvvbx wjt, Av`gwR BwcRW,
bvivqbM|]
Di: BwcRW-G AewZ Kvb cwZvb BwcRW-Gi evBi AewZ Kvb e jvBmavix cwZvb _K mve-
KUvi wfwZ KvR KivZ cvi| G evK-Uz-evK Gjwmi gvag mve-KUv c`vb KiZ ne Ges e`wkK
gy`vq g~j cwikva KiZ ne| G aibi KvhgK cQb idZvwb (deemed export) ejv nq| cQb idZvwb
mivmwi idZvwbi gZB -Ki gy| G aibi Kvhgi Ici Kvb -Ki chvR bB| ZvB, fvU cwikva KiZ
64 | P a g e
ne bv| idZvwbi k~b nvi fvU Pvjvbc (g~mK-11) Bmy KiZ ne| A_vr fvU Pvjvb Bmy KiZ ne, Ze
fvU cwikva KiZ ne bv| Drm fvU KZb KiZ nq g~jZ 37wU mevi Ici, hv RvZxq ivR^ evWi mvaviY
Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 G ewYZ AvQ| D Av`k Abymvi cY mieivni g~mK-
11 Pvjvbmn mieivn w`j m Drm fvU KZb KiZ ne bv| ZvB, Avcbviv hw` Ab Kvb cwZvb _K mve-
KUvi wfwZ KvR Kivb Ges g~mK-11 Pvjvbmn mieivn MnY Kib, Zvnj Drm fvU KZb KiZ ne bv|
Drm fvU KZb Kivi weavb Kiv nqQ G KviY h, hb h vb fvU cwikva nIqvi K_v m vb hw` fvU
cwikva Kiv bv nq ev cwikva bv nIqvi AvksKv _vK, Zvnj hLvb A_i Drm mLvb _K hb fvU
KZb/Av`vq Ki bqv hvq| mvaviYZ hme fvU duvwK nIqvi AvksKv ewk _vK Kejgv mme B
Drm fvU KZb Kivi weavb Kiv nqQ| Gjv AwaKvsk mev| cYi g~mK-11 Pvjvbmn mieivn `qv
nj Drm fvU KZb KiZ ne bv| KUv-Gi gvag KvR Kivj Ges UvKvq g~j cwikva KijI GKB K_v|
g~mK-11 Pvjvbmn mieivn bqv nj Drm fvU KZb KiZ ne bv| Avevi hw` BwcRW-G AewZ Kvb cwZvb
evBii bb-eW cwZvb _K IBme KvR Kwiq bB, ZvnjI GKB K_v| Avgvi gb nq, Avcbvi cKZ ck njv
Avcbvì cwZvb KZK MnY Kiv Gme mieivn idZvwb wnme weewPZ ne wKbv Ges k~b nvi g~mK-11
Pvjvbmn mieivn bqv hve wKbv| eW cwZvb _K evK-Uz-evK Gjwmi wecixZ mieivn wbj Ges e`wkK
gy`vq g~j cwikvwaZ nj k~b nvi g~mK-11 Pvjvb Bmy Kiv hve| bb-eW cwZvb _K mieivn wbj k~b nvi
g~mK-11 Pvjvb Bmy Kiv hve bv| fvU cwikva KiZ ne| idZvwbi ci Ges e`wkK gy`vq g~j cvIqvi ci
cZcY cvIqvi Rb Ave`b Kiv hve|
ck-186: Avgiv BwcRW GjvKvq AewZ kZfvM idZvwbgyLx wk cwZvb| Avgiv we`k _K civgkK BZvw`
nvqvi Kwi| ZvìK Avgvì Adkvi GvKvDU _K Wjvi cgU Kwi| G fvU chvR ne wKbv m welq
AbyMn Ki gZvgZ w`b| [nvweeyj nK, wmwbqi wWwRGg, gviwnmv cvwmwdK Kvs wjt, Av`gRx BwcRW, bvivqbM|]
Di: eZgvb 2014-15 A_ eQii evRU Kvhgi Ask wnme kZfvM ivwbKviK, kZfvM cQb ivwbKviK Ges
BwcRW GjvKvq AewZ cwZvbi mev Avg`vwbi fvU AevnwZ `qv nqQ| AbyMn Ki GmAviI bs-154-
AvBb/2005/445-g~mK, ZvwiL: 09 Ryb, 2005 Gi Uwej-2 `Lyb|
ck-187: evwqs nvDm Kwgkbi Ici fvU w`Q bv| Zviv ejQ Zviv ivbx KiQ| mwVK AvQ wK?
Di: GB mevwU BwUs msv mevi KvWi AvIZvfz ne| BwUs msv mevi Ici eZgvb fvUi nvi 15
kZvsk| myZivs AvjvP fvU Av`vqhvM ne|
ck-188: Avgiv we`k _K AvMZ RvnvR wewfb wRwbmc hgb: kvK-kw, Lv`è, kbvix mvgMx, RvnvRi
Rvjvbx, LyPiv hvsk BZvw` mieivn Ki _vwK| PMvg eì KZc AvgvìK jvBm c`vb KiQ| PMvg
eì Ggb KqK nvRvi cwZvb KvR Ki| Avgiv h RvnvR IBme mieivn Kwi m RvnvRi wcwcvj we`k
_K Avgvì evsK GvKvDU Wjvi g~j cvVvq| Ghver evsK _K Avgvì A_ c`vb Kivi mgq Kvb fvU
Drm KZb Kiv nZv bv| GLb _K Avgvì cv g~j c`vb Kivi mgq evsK fvU Drm KZb Kie ej mwZ
Avgvì Rvbvbv nqQ| GZ Avgiv Lye wZi mywLb nev| GB eemv Avgvì `k _K Ab `k vbvi nq
hZ cvi| RvnvR mieivni Ici fvU chvR ne wK-bv m welq AbyMn Ki gZvgZ w`b| [gvnvv` knx`yj
nK, cvUbvi, gvPU kxc gvbRgU (evsjv`k), Gg. we. cvRv, 10 kL gywRe ivW, evwiK wews, AvMvev`,
PMvg|]
Di: Avgvì `ki wewa-weavb Abymvi idZvwb -Kigy| ay Avgvì `kB bq, cvq me `ki weavb
GiKg| idZvwb Kij e`wkK gy`v AwRZ nq, Avi e`wkK gy`v Kvb `ki Rb Lye cqvRb| KviY, Avg`vwbi
g~j cwikva KiZ nq e`wkK gy`v w`q| ZvB, miKvi ivwb DrmvwnZ Ki| ivwbi Ici me aibi -Ki
gIKzd Ki `q Ges ivwbK Aviv bvbv aibi myweav c`vb Ki _vK| ivwb KqK iKg nZ cvi| c_gZt
mivmwi ivwb| A_vr Kvb cY mivmwi we`k cvwVq `qv| hgb: GKRb MvgUm-Gi gvwjK wU-kvU Zix Ki
mivmwi gvwKb hyiv ivwb Ki| Avi wKQz ivwb AvQ, hv mivmwi ivwb bq, Ze m KvR ivwb ej weewPZ|
Avgvì `ki fvU AvBbi fvlvq G aibi ivwbK cQb ivwb (deemed export) ejv nq| cQb ivwbi GKUv
D`vniY njv, GKRb mivmwi ivwbKviK aiv hvK b`vijvm-G wRi cvU ivwb Kib| Avi GKwU cwZvb IB
mivmwi ivwbKviKi wbKU cvU evenvi Kivi Rb wRcvi mieivn `q| Gic mieivn `qvi wKQz wekl wewa-
weavb iqQ| GLvb wRcvi mieivn ivwb ej weewPZ, A_vr cQb ivwb| mvaviY ivwbi me myweav cQb
ivwbKviK cveb| cQb ivwbi Avi GKUv D`vniY njv, Kvb Dbqb cK AvRvvwZK ìc AskMnY Ki
vbxq Kvb cwZvb Kvhv`k cqQ Ges mieivn c`vb KiQ| ZvK hw` e`wkK gy`vq g~j cwikva Kiv nq,
65 | P a g e
Zvnj Zvi GB mieivn ivwb ej weewPZ ne| GB mieivni Ici Kvb fvU GgbwK Kvb -Ki chvR ne
bv|
GLb mivmwi g~j AvjvPbvq Avwm| g~j mshvRb Ki AvBb, 1991 Gi aviv 3 Gi Dc-aviv (2) Gi `dv (L) Abymvi
we`kMvgx Kvb hvbevnb evsjv`ki evBi fvMi Rb mieivnKZ Lv` I Abvb mvgMx ivwb ej MY ne| G
aibi mieivnK `xNw`b ai ivwbi ghv`v w`q Avmv nQ| Kvgm Gv, 1969 Gi aviv 24 AbymviI G aibi
Kvhg ivwb wnme weewPZ| ZvB, eZgvb wewa-weavb Abymvi Avcbvì Kvhg ivwb wnme weewPZ| RvnvR
evsjv`ki evBi fvMi Rb Avcbvì cwZvb KZK mieivnKZ cY-mvgMxi Ici fvU chvR ne bv| Ze,
KZc hw` G msv wewa-weavb AviI wKiY Kiv cqvRb ej gb Kib, Zvnj mswk me KZc GK
em wewa-weavb wbaviY KiZ cvib| Ze, Zv eZgvbi myweav e Ki w`q bq| Zv ne bvq wePvii cwicx|
ck-189: Avgiv we`k _K AvMZ RvnvR wewfb wRwbmc hgb: kvK-kw, Lv`è, kbvix mvgMx, RvnvRi
Rvjvbx, LyPiv hvsk BZvw` mieivn Ki _vwK| PMvg eì KZc AvgvìK jvBm c`vb KiQ| PMvg
eì Ggb KqK nvRvi cwZvb KvR Ki| Avgiv h RvnvR IBme gvjvgvj mieivn Kwi m RvnvRi wcwcvj
we`k _K Avgvì evsK GvKvDU Wjvi g~j cvVvq| Ghver evsK _K Avgvì A_ c`vb Kivi mgq Kvb
fvU Drm KZb Kiv nZv bv| GLb _K Avgvì cv g~j c`vb Kivi mgq evsK fvU Drm KZb Kie ej
mwZ Avgvì Rvbvbv nqQ| GZ Avgiv Lye wZi mywLb nev| GB eemv Avgvì `k _K Ab `k
vbvi nq hZ cvi| RvnvR mieivni Ici fvU chvR ne wK-bv m welq Avcbvi KvQ Avgiv gZvgZ
PvBj Avcwb BZvc~e GB gg gZvgZ `b h, G aibi mieivn Avgvì `ki AvBb Abymvi ivwb wnme
weewPZ| ZvB, GB ivwb Avqi Ici fvU chvR ne bv| `wbK hyMvi cwKvq weMZ 22 RyjvB, 2013 ZvwiL
IB gZvgZ Qvcv nqwQj| wK Avgvì evsK GLb ejQ h, hnZz Avgvì fvU iwRkb mvwUwdKU eemvi
Kvhg S037.00 Procurement Provider DjL AvQ, mnZz hvMvb`vi wnme Avgvì Ici _K 5
kZvsk nvi fvU Drm KZb Kiv ne Ges 1 kZvsk nvi Source Tax Drm KZb Kiv ne| G welq AbyMn Ki
Avcbvi gZvgZ w`b| [gvnvv` knx`yj nK, cvUbvi, gvPU kxc gvbRgU (evsjv`k), Gg. we. cvRv, 10 kL
gywRe ivW, evwiK wews, AvMvev`, PMvg|]
Di: Avcbvì Kvhg ivwb wnme weewPZ| ZvB, ivwb Avqi Ici _K Drm fvU KZb KiZ ne bv| Ze,
fvU iwRkb mvwUwdKU eemvi Kvhg S037.00 Procurement Provider DjL AvQ, weavq hvMvb`vi
wnme Avcbvì Avqi Ici _K 4 kZvsk nvi fvU Drm KZb KiZ ne, G aibi ee mwVK bq| fvU
iwRkvb mvwUwdKU Avcbvi eemvi cKwZ Ges eemvi Kvhg G `ywU welq DjL KiZ nq| fvU
iwRkvbi Ave`b (g~mK-6 dig) h Z_ ck Kiv nq, m Z_i wfwZ G `ywU welq fvU iwRkvb
mvwUwdKU DjL Kiv nq| Avgvì `ki fvU eevq eemvi cKwZ njv cuvP aibi, h_v:- (1) Supplier
(Manufacturer); (2) Supplier (Trader); (3) Service Renderer; (4) Importer; Ges (5) Exporter. fvU
iwRkvb mvwUwdKU GB cuvPwU eemvi cKwZ Abymvi Ave`bKvixi eemvi cKwZ DjL Kiv nq| Avevi, GKB
ewi GKvwaK eemvi cKwZ _vKZ cvi| hgb: GKB ew Supplier (Trader); Ges Service Renderer nZ
cvi| m G `ywU welqB fvU iwRkvb mvwUwdKU DjL Kiv nq| Avcbvì Kvhg hw` aygv RvnvR
gvjvgvj mieivn `qv nq _vK, Zvnj Avcbvì fvU iwRkvb mvwUwdKU Avcbvi eemvi cKwZ Gi j
`ygv Exporter DjL KiZ ne| AvcbvìK m Abyhvqx fvU wefvMxq ì Ave`b KiZ ne| g~mK-6
digi wgK bs 10 (Taxpayer Classification) mfve c~iY KiZ ne| Gevi Avmyb eemvi Kvhg welq|
fvU iwRkvbi Ave`b Kivi mgq g~mK-6 digi wgK bs 15-Z (Items to be produced and/or
traded/services to be rendered) h Z_ DjL Kiv nq, m Z_i wfwZ fvU iwRkb mvwUvwdKU eemvi
Kvhg DjL Kiv nq| Drcv`Ki GLvb cavbZg GKwU Drcvw`Z cYi KvW Ges weeiY DjL Kiv nq|
mev c`vbKvixi GLvb cavbZg GKwU mevi KvW Ges weeiY DjL Kiv nq| Ave`bKvixi GKvwaK Kvhg
_vKZ cvi| wK GLvb GKvwaK Kvhg DjL Kivi vb bB| Avi DjL Kivi cqvRbI bB| KviY,
Ave`bKvixi Ave`bi wfwwZ Zvi me Kvhg VAT Management Information System-G GwU `qv _vK|
ZvB, fvU iwRkvb mvwUwdKU eemvi Kvhg Gi wecixZ Kx DjL AvQ Zv KLbI g~j weePbvi welq bq|
Avcwb Kx KvR mv`b KiQb ZvB njv g~j weePbvi welq| Ze, Avcbviv h me gvjvgvj RvnvR mieivn Kib,
m me gvjvgvji ga cavbwU GLvb DjL Ki Avcbvì fvU iwRkvb mvwUwdKU mskvab Ki bqv hZ
cvi| Avcbviv ivwb KiQb G welqwU wbwZ nIqvi ciI aygv Avcbvì fvU iwRkb mvwUwdKU eemvi
Kvhg S037.00 Procurement Provider DjL AvQ weavq hvMvb`vi wnme Avcbvì Avqi Ici _K 5
66 | P a g e
kZvsk nvi fvU Drm KZb KiZ ne, G aibi ee Aevi| GK kZvsk nvi Source Tax Drm KZb Kivi
welqwU fvU AvBbi AvIZvfz welq bq| ZvB, Gwelq Avgvi c gZvgZ c`vb Kiv me njv bv|
ck-190: BwcRW GjvKvi GKwU Kvvbx cvIqvi mve-kb qi Rb Zvì wbR^ jUvi nW cvW AWvi
w`qQ| evsKi gvag e`wkK gy`vq cgU w`qQ| GB mieivn ivwb ej weewPZ ne wK?
Di: ivwb ej weewPZ ne| Ze, D cvIqvi mve-kb BwcRW GjvKvq cek Kivbvi mgq msv
mKj AvbyvwbKZv mb KiZ ne| cZK BwcRW-G Kvg&m ì iqQ| D ìi gvag AvbyvwbKZv
mb KiZ ne| wekl Ki, wej-Ae-GcvU (wkwcs wej) Gi gvag cY ciY KiZ ne| g~mK-20 dig
Ges g~mK-11 dig eenvi Ki cY mieivn c`vb KiZ ne| ivwbi wecixZ e`wkK gy`v evsKi gvag cv
nZ ne| evsK KZK Proceeds Realization Certifiate (PRC) Bmy KiZ ne|
ck-191: ivwbi cavb kZmg~n wK wK?
Di: Avgvì `ki fvU eevq ivwbi cavb kZ njv `ywU| h_v: 1. Gjwmi gvag ivwb nZ ne| 2. ivwbi
wecixZ e`wkK gy`v evsKi gvag cZvevwmZ nZ ne| cQb ivwb ej GKwU welq AvQ hv ivwb ej
weewPZ nq| cQb ivwb njv `ki ga Kvbv cKZ ivwbKviKi wbKU ivwb Kiv| Gic evK-Uz-evK
Gjwm ev AfixY Gjwm _vKZ ne Ges e`wkK gy`vq g~j cZ ne| AvRvwZK ev jvKvj Uvii gvag
cK Kvbv cY mieivn w`j, Ges e`wkK gy`vq g~j cj, G aibi mieivnI Avgvì fvU eevq cQb
ivwb ej weewPZ|
ck-192: hw` Kvb ivwbKviK Gjwm Lvjvi mgq Gjwm Kwgkbi Ici fvU cwikva Ki _vK Zvnj KiYxq wK?
Di: Avgvì `k ivwbi Ici fvU chvR ne bv| ivwb DrmvwnZ Kivi Rb miKvi ivwbi Ici mKj cKvi
I Ki gIK~d Ki w`qQ| KviY njv, ivwb Kij Avgiv e`wkK gy`v ARb KiZ cvwi| Avi Avgvì cPzi
e`wkK gy`vi cqvRb; KviY, Avgvì `ki A_bxwZ njv Avg`vwb wbfi A_bxwZ| Avgvì A_bxwZ ^qsm~Y
bq| Avg`vwb Kiv Qvov Avgiv wUK _vKZ cviev bv| Avmj, eZgvbi cviwiK wbfiZvi GB hyM, mKj `ki
A_bxwZZB Avg`vwb Kiv nq _vK| Avg`vwbi eq wgUvbvi Rb cqvRb nq e`wkK gy`v hv cavbZt ivwbi
gvag ARb Kiv hvq| Kvbv cY ivwb Kij Gi Ici Kvbv -Ki, Z_v fvU chvR ne bv| GgbwK GB cY
Drcv`b KiZ hme DcKiY eenvi Kiv nqQ; mme DcKiYi ga hw` Kvbv -Ki, fvU BZvw` Afy
_vK ZvI miKvi ivwbKviKK dir w`q `q| miKvii Dk njv, ivwb cYi ga hb Kvb AevZB
Kvbv I Ki Afy bv _vK Zv wbwZ Kiv| GB welqwU wbwZ Kivi bvbvwea cwZ iqQ| hgb: e
jvBm, cZcY BZvw`| e jvBmi gvag Kvbv cY Avg`vwb Kij D cYi Ici miKvi Kvbv -Kiv
Av`vq Ki bv| Gi KviY njv D cYv viv Kvbv cY cZ Ki Zv ivwb Ki `qv ne| Kvbv cYi
DcKiYi Ici hw` c~e -Kiv cwikva Kiv nq _vK Ges cYwU hw` ivwb Kiv nq; Zvnj D cYi
DcKiYmgyni Ici cwikvwaZ -Ki miKvi ivwbKviKK dir c`vb Ki| G aibi dir c`vbK cZcY
(Drawback) ej| ZvB, AvjvP hw` Kvbv ivwbKviK Gjwm Lvjvi mgq Gjwm Kwgkbi Ici fvU
cwikva Ki _vK, Zvnj cY ivwbi ci iqvZ I cZcY cwiì (WWv) nZ wZwb cZcY wbZ cvib|
ivwb cYi Ici cwikvwaZ mKj cKvi -Ki miKvi Kvbv bv Kvbv cwZZ gvd Ki w`Z AvMnx| wK
mgmv njv, cYwU cKZ A_ ivwb nqQ Zv wbwZ Kiv| Gfve wbwZ nIqv mnR nq bv weavq fvU cwikva
KiZ ejv nqQ Ges cieZxZ ivwbi cgvYvw` `vwLji ci WWv ì _K cZcY wbZ ejv nqQ| Avcbvi
cwikvwaZ fvU cZcY bqvi Rb cqvRbxq kZmg~n cvjb Kij Avcwb WWv-Z Ave`b KiZ cvib|
ck-193: AevnwZcv cY ivwb Kij cZcY cve wK-bv?
Di: g~j mshvRb Ki wewagvjv, 1991 Gi wewa-30(L)-Z DjL AvQ h, whwb AevnwZcv cY ivwb Kib,
wZwb cZcY cveb| wZwb hnZz Kvbv fvU cwikva Kib bv, ZvB Zvi Kvbv PjwZ wnmve iwRvi bB| dj,
wZwb PjwZ wnmve cyK iqvZ wbZ cvieb bv| GgZvevq, wZwb ivwbi Qq gvmi ga iqvZ I cZcY
cwiì cZcY cvIqvi Rb Ave`b Kieb|
ck-194: evsjv`kx GKwU Kvvbx Zvi cvb e`ywZK wbgvY mvgMx mieivni Rb jb AewZ GKwU
KvvbxK wbqvM `q| ewYZ me gvjvgvj jbi KvvbxwU mieivn KiZ bv cvivq, evsjv`kx GKwU KvvbxK
wKQz e`ywZK wbgvY mvgMx mieivni Rb jbi Kvvbx Zvì wbR^ jUvinW cvW AWvi `q| wewbgq
jbi KvvbxwU e`wkK gy`vq cgU Ki| GB mieivn wK ivwb wnmve MY ne?
Di: GLvb evsjv`kx Kvvbx KZK jb AewZ Kvvwbi c cY mieivn c`vb cQb ivwb ej weewPZ
ne| Ze, ivwbi mgq me AvbyvwbKZv cwicvjb KiZ ne| hgb: g~mK-11 Pvjvbc Bmy KiZ ne| g~mK-
67 | P a g e
20 digi gvag cY AcmviY KiZ ne| BwcRW G AewZ cwZvb cY mieivn w`j mieivni mgq
AvbyvwbKZv mb KiZ ne| wej-Ae-GcvU (wkwcs wej) Gi gvag cY ciY KiZ ne| g~j mshvRb Ki
wewagvjv, 1991 Gi wewa-2 Gi Dc-wewa (1) Gi `dv-(OOOO)-Z cQb ivwbKviK msvwqZ Kiv nqQ|
AfixY evK-Uz-evK FYc, A_ev vbxq ev AvRvwZK ìci wecixZ e`wkK gy`vi wewbgq evsjv`ki
Afi Kvbv ew ev cwZvbK cY mieivn ev mev c`vb Kij D mieivn ev mev c`vb cQb ivwb ej
weewPZ ne| hvMvb`vi mev mwKZ RvZxq ivR^ evWi GKwU evLvq ejv AvQ h, wjwLZ ev gwLK hKvbv
aibi AWvi Uvi wnme weewPZ| m Abymvi mKj qK (GgbwK Kvk cviPR) hvMv`vi wnme weePbv
Ki Drm fvU KZb Kiv nq| m gvZveK eZgvb jb AewZ Kvvbx Zvì jUvi nW cvW h AWvi
w`qQ Zv Uvi wnme weewPZ ne| Ges hnZz e`wkK gy`vq g~j cvIqv MQ (Proceeds Realization
Certificate _vKv mvc), mnZz GB mieivnK cQb ivwb wnme MY Kiv hve|
ck-195: e`wkK gy`vq cgU cjB ivbx ne wK? gvv Kejm BUvibvkbvj Uvi Gi wecixZ wcwWwe-K
cY mieivn w`q e`wkK gy`vq cgU cj ivwb nq| GmGgwm IimvjvBb Zix Ki BDwbmd Gi wbKU wew
Ki, e`wkK gy`vi wewbgq| G Kvhg ivwb wnme weewPZ ne wK?
Di: gvv Kejm BUvibvkbvj-Gi ivwb g~mK wewagvjvi wewa-31K Gi AvIZvq ivwb wnme weewPZ nq|
GLvb KwZcq kZ iqQ| KvRwU AvRvwZK Pzw ev mgSvZv viKi AvIZvq nZ ne| vbxq ev AvRvwZK
ìci wecixZ mieivn w`Z ne| e`wkK gy`vq g~j cZ ne| e`wkK gy`v cvwi mg_b evsK KZK
BmyKZ Proceeds Realization Certificate (PRC) _vKZ ne| BZvc~e weavb wQj h, Aby`vb ev FY wnme c`
e`wkK gy`vi wewbgq g~j cZ ne| A_ AvBb, 2013 Gi gvag GB weavb wk_xj Kiv nqQ| GmGgwm KZK
c` mieivnwU hw` Gic mieivn nq, Zvnj ivwb ej MY ne|
ck-196: evRvi _K ev Drcv`Ki wbKU _K q Ki ivwb Kivi weavb wK?
Di: c_g ivwbi mvaviY cwZ Rvbv ìKvi| Zvici Drcv`K ivwbKviK KZK ivwb cwZ RvbZ ne| GB
weavb g~mK wewagvjvi wewa 27 G eYbv Kiv nqQ| evRvi _K ev Drcv`Ki wbKU _K q Ki ivwb Kivi
cwZ GKB iKgi| evRvi _K ev Drcv`Ki wbKU _K q Ki whwb ivwb Kib ZvK Avgiv evwYwRK
ivwbKviK ewj| evwYwRK ivwbKviK fvU cwikva Ki cY q Ki ivwb Kie| ivwbi ci wZwb cZcY
wbeb| aygv wmMviUi evwYwRK ivwbKviK KZK ivwb Kiv nj qi mgq fvU cwikva KiZ nq bv|
RvZxq ivR^ evWi Gic GKwU Av`k AvQ|
ck-197: nvUj dib KvixZ h cgU cvq Zvi Ici fvU chvR nq wK?
Di: Gme dib Kvix evswKs Pvbji gvag cZvewmZ nq bv| ivwb nZ nj e`wkK gy`v evsKi gvag
cZvevwmZ nZ nq| G welqwU wbq BZvc~e gvgjv gvKgv nqQ| eZgvb nvUjjv G aibi dib
KvixZ wewi wecixZ fvU c`vb KiQ ej RbwQ|
ck-198: GKwU vbxqfve Drcvw`Z cY U Kivi Rb we`k cvVvbv ne| Ui ci cYwU Avevi dir Avbv
ne| G msv weavb wK?
Di: G welq Kvgm AvBbi AvIZvq GKwU GmAviI AvQ| D GmAviI-Z G msv weavb ewYZ AvQ|
Gic cYwU we`k ciY Kiv nq| ciYi mgq Bnv ivwb wnmve weewPZ nq| ZvB, k~b nvi fvU Pvjvbc
Bmy KiZ nq| Kvb fvU c`vb KiZ nq bv| cYwU U ev givgZ Ki dir Avbvi mgq h g~j ew cvq Zvi
Ici chvR nvi Avg`vwb chvq -Kivw` cwikva KiZ nq|
ck-199: BU ivwbi ivwb cwikva KiZ nq| Gicfve cwikvwaZ ivwb cZcY cvIqv hve wKbv
m welq AbyMn Ki gZvgZ w`b|
Di: ivwb cZcY cvIqv hve| wK wK I Ki cZcY cvIqv hve Ges wK wK I Ki cZcY cvIqv hve
bv Zv g~j mshvRb Ki AvBb, 1991 Gi aviv 13 Gi Dc-aviv (1) G DjL AvQ| IB Dc-aviv Abymvi, DcKiYi
Dci cwikvwaZ g~j mshvRb Ki, m~iK , Avg`vwb , AveMvix I Abvb mKj cKvi I Ki cZcY
cvIqv hve| ay cZcY cvIqv hve bv AwMg AvqKi Ges Mvmi Dci cwikvwaZ m~iK (GmAviI bs 143-
AvBb/92/56-g~mK, ZvwiL: 18 Ryb, 1992)| A_vr cZcY bv cvIqvi ivwb DjL bB| wK cZcY
cvIqvi Abvb mKj cKvi I Ki DjL iqQ| ivwb Abvb I Kii AvIZvfz ne|
Avwg hZ`~i Rvwb, eZgvb `ywU AvBUgi Dci ivwb AvivwcZ AvQ| AvBUg `ywU njv, evwj UvevKv Ges
BU| ivwb Avivc Kiv nqQ g~jZt ivwb wbirmvwnZ Kivi Rb| ZvB, ivwb hw` cZcY w`q `qv nq
Zvnj ivwb Avivc Kivi Kvb A_ _vK bv| hvnvK, ivwb cZcY bv w`Z nj g~j mshvRb Ki AvBb,
68 | P a g e
1991 Gi aviv 13 Gi Dc-aviv (1) G Zv DjL KiZ ne| hZw`b Zv DjL Kiv bv nQ ZZw`b AvBbi AvIZvq
ivwb cZcY cvIqv hve|
ck-200: ivwb Kivi ci DcKiYi Ici c~e cwikvwaZ Avg`vwb I m~iK `yB Ki gqvì ga PjwZ
wnmve mg^q KiZ ne bv-wK Qq Ki gqvì ga PjwZ wnmve mg^q KiZ ne?
Di: Qq Ki gqvì ga mg^q KiZ ne| 2015-16 A_eQii evRUi cvvj wewa 19(4) G cqvRbxq
mskvab Kiv nqQ| BZvc~e wewaZ AZv wQj| eZgvb AZv bB| BZvga wcAviwm cvIqv hve|
wcAviwm cvIqvi ci mg^q KiZ ne|
ck-201: Avgiv we`k Jla ivwb Kwi| ivwbi evRvi mwmn Abvb KvR Avgvì IB `k civgkK mev MnY
Kivi cqvRb nq| civgkK mev c`vb Ki wej `vwLj Kib| Avgiv Avgvì evsKi Export Retention Quota
(ERQ) Account _K we`kx gy`vq civgkKi g~j c`vb Kwi| civgkK mev Jla ivwbi DcKiY wnme
fvUgy ne wK-bv m welq AbyMn Ki gZvgZ w`b|
Di: Bnv ivwbi DcKiY| civgkK mevi Ici fvU cwikva KiZ ne Ges PjwZ wnmve iwRvi iqvZ
wnme mg^q Kiv hve (wewa-19)| A_ev WWv _K cZcY wbZ ne| Abvb DcKiYi gZ ivwbi ci cwmWm
wiqjvBRkb mb`c cvIqvi ci PjwZ wnmve iwRvi cwRwUf mg^q KiZ ne|
19. Kwz Ui wk
ck-202: KywUi wk fvU bB| Zvnj KywUi wk myweav cvIqvi Dcvq wK?
Di: z` z` wk cwZvbK mnvqZv Kivi Rb KzwUi wki Ici fvU AevnwZ c`vb Kiv nqQ| Ze, KzwUi
wk welqK cvcb wKQz cYi ZvwjKv `qv AvQ mme cY KzwUi wk myweav cve bv| cvcbwU GB cyKi
klvsk `qv AvQ| D cYmg~n Qvov h Kvbv cY hw` wbg ewYZ 3wU kZ c~iY Ki Ze KzwUi wk myweav cvc
ne|
(1) Drcv`bKvix wjwgUW Kvvbx nZ cvie bv|
(2) Drcv`b eeZ g~jabx hcvwZi g~j eQii Kvb mgq 40 (Pwjk) j UvKvi ewk nZ cvie bv| Ges
(3) evwlK Drcv`b 60 (lvU) j UvKvi ewk nZ cvie bv|
20. Pwz wfwK Drcv`b

ck-203: GKwU PzwwfwK Drcv`bKvix cwZvb PzwwfwK Drcv`bhvM cY wbR Ab cjc Ki| Gici Avevi
Ab Ab Zvi wbR^ gvwjKvbvi cwZvb wbq KvwUs Ki| KvwUs Kivi Rb Kvb Pvjvbc eenvi Ki wbq hve?
Di: g~mK-11M eenvi Ki KvwUs KiZ wbq hZ ne| `ywU cwZvb GK gvwjKvbvq njI Bnv Avjv`v cwZvb|
evsjv`ki fvU eevq cZK cwZvb Avjv`v ^v| GLvb PzwwfwK Drcv`bi me wbqg-Kvbyb cvjb KiZ
ne| GKB gvwjKvbvaxb cwZvb nIqvi KviY Kvbv wekl myweav cvIqv hve bv|
ck-204: Avgvì cwZvb AvBmxg Drcv`bKvix cwZvb| AvBmxgi Rb cvwK Kvc Zix KiZ nq|
cvwKi Kvc Zixi g~j DcKiY njv wcwc iwRb| wcwc iwRb Avgiv Avg`vwb Kwi| Avgiv PzwwfwK
Drcv`bKvix cwZvbi KvQ wcwc iwRb cvwVq w`B| Gfve Avgiv PzwwfwK Drcv`bKvix cwZvbi wbKU _K
cvwKi Kvc Zix Ki Avwb| Avgvì dvixZ Avgiv AvBmxg cZ Kwi| cvwKi Kvci fZi AvBmxg
XzwKq AvBmxg evRviRvZ Kiv nq| A_vr cvwKi Kvc Ges AvBmxg GKwU cY nq hvq| Avgiv AvBmxgi
Rb g~j NvlYv c`vb Kwi| g~j NvlYvq A_vr g~mK-1 dig hLb Avgiv AvBmxgi g~j NvlYv w`B A_vr
AvBmxg eeZ wewfb DcKiYi eYbv `B, ZLb wK cwZ Kvc KZUzKz wcwc iwRb eenvi Kiv nqQ mfve
g~j NvlYvq DjL KiZ ne, bvwK AvBmxgi Ges cvwKi Kvci g~j NvlYv Avjv`vfve w`Z ne? [gv:
bvwmi Dwb, mvfvi, XvKv|]
Di: Avcbvì Kvhg njv PzwwfwK Drcv`b| Avgvì `ki fvU eevq PzwwfwK Drcv`b msv weavb
eZgvb wevwiZfve ewYZ AvQ| g~j mshvRb Ki AvBb, 1991 Gi aviv 5(2K); g~j mshvRb Ki wewagvjv,
1991 Gi wewa 3(1L), 3(1M), 16(3M), 16(3N), 19(7), 19(8), 22(1M) Ges RvZxq ivR^ evWi mvaviY Av`k
bs-29/g~mK/2013, ZvwiL: 06 Ryb, 2013 Gi gvag PzwwfwK Drcv`b msv wewa-weavb wevwiZfve weaZ Kiv
nqQ| PzwwfwK Drcv`bi cYi g~j ^vwaKvix Ges PzwwfwK Drcv`bKvixi ga Pzw ^vwiZ nZ
ne| Pzw ^vii `ki ejer Pzw AvBb (The Contract Act, 1872) Gi wewa-weavb AbymiY KiZ ne|
69 | P a g e
cYi ^vwaKvix cY Zixi DcKiY g~mK-11M dig eenvi Ki PzwwfwK Drcv`bKvixi wbKU cvwVq èb|
Pzw Abyhvqx cwZ BDwbU cY Drcv`bi Rb PzwwfwK Drcv`bKvix cYi ^vwaKvixi wbKU _K h g~j cv
neb, m g~ji wfwZ Zvi fvU wefvMxq Kvhvjq g~j NvlYv `vwLj Kieb| Pzw Abyhvqx PzwwfwK Drcv`bKvix
AwZwi Kvb DcKiY eenvi KiZ cvib| m wZwb Zvi g~j NvlYvq IB DcKiY DjL Kieb Ges
DcKiYi Ici cwikvwaZ fvU wZwb iqvZ wbZ cvieb| wZwb cYwU Drcv`b Ki, g~mK-11 Pvjvbci gvag
h_vh_fve fvU cwikva Ki cYi g~j ^vwaKvixi KvQ cYwU cvwVq èb| cYi g~j ^vwaKvix Ggbfve
Zvi cYi g~j NvlYv èb hb wZwb wbRB IB cYi Drcv`bKvix| wZwb c~Yv cYwU Drcv`bi ci h_vh_fve
fvU Pvjvb Bmy Ki, cYwU wew Kieb| AvjvP Avcbvi cwZvb hLb AvBmxgi g~j NvlYv `vwLj
Kie, ZLb Ggbfve g~j NvlYv `vwLj KiZ ne hb Avcbvi cwZvb c~Yv AvBmxgi Drcv`bKvix|
AvBmxgi cvwKi Kvc Kv_vq Drcv`b Kiv nqQ Zv Avi weePbvi welq _vKe bv| ZvB, GLvb g~mK-1
dig wcwc iwRb DjL KiZ ne, cvwKi Kvc DjL KiZ ne bv| g~j NvlYvq PzwwfwK Drcv`bKvixi
mv_ mvw`Z Pzwg~j Afy KiZ ne| KviY, GB Pzwg~ji Ici PzwwfwK Drcv`bKvix fvU cwikva
KiQb| IB fvU Avcbvi cwZvb iqvZ wbZ cvie|
ck-205: PzwwfwK Drcv`bKvix AvswkK Drcv`b KiZ cvieb wK-bv m welq AbyMn Ki gZvgZ w`b| [BeviZ
nvmb ^cb, gvbRvi, K evsjv`k fvU mUvi, XvKv UW mUvi, 99 KviIqvb evRvi, XvKv-1215|]
Di: nuv, cvieb| G welqwU eySZ AvBbi my weklY cqvRb| PzwwfwK Drcv`b GKwU wekl aibi Drcv`b
Kvhg| Avgvì `ki fvU eevq PzwwfwK Drcv`b msv wevwiZ wewa-weavb ewYZ AvQ| A_bwZK
KgKv cwZwbqZ bZzb bZzb gvv hy nQ| PzwwfwK Drcv`b njv Drcv`b cwqvq Gic GKwU bZzb mshvRb|
g~j mshvRb Ki AvBb, 1991 Gi aviv 5(2K); g~j mshvRb Ki wewagvjv, 1991 Gi wewa 2(1)(LL), 3(1L),
3(1M), 16(3M), 16(3N), 19(7), 19(8), 22(1M) Ges RvZxq ivR^ evWi mvaviY Av`k bs-29/g~mK/2013,
ZvwiL: 06 Ryb, 2013 (ct 1196) Gi gvag PzwwfwK Drcv`b msv wewa-weavb wevwiZfve weaZ Kiv nqQ|
Gme wewa-weavb PzwwfwK Drcv`bi cwZ ewYZ nqQ| Gme cwZi Kv_vI Pzwi wfwZ Kvb cYi AvswkK
Drcv`b msv weavb myfve DjL bB| ZvB, AbKi gb m`n _vK h, nqZvev Pzwi wfwZ Kvb cYi
AvswkK Drcv`b Kivbv hve bv| wK welqwU Gic bq| Pzwi wfwZ Kvb cYi AvswkK Drcv`b Kivbv hve bv,
ZvI IB me wewa-weavb myfve DjL bB| mvaviY A_ PzwwfwK Drcv`b ejZ GKRbi cY AbRbi viv
Drcv`b Kwiq bqvK eySvq| g~j mshvRb Ki wewagvjv, 1991 Gi wewa 2 Gi Dc-wewa (1) Gi `dv (LL)-Z
PzwwfwK Drcv`K Gi msv ewYZ AvQ, hv wbic:
PzwwfwK Drcv`K A_ evhy cYi ^vwaKvix KZK mieivnKZ DcKiY A_ev wbR^ DcKiY eenvi Kwiqv
cYi wewbgq Pzw wfwZ cY Drcv`bKvix|
A_vr PzwwfwK Drcv`Ki KvR njv Abi evhy cY Drcv`b Kiv| DcKiYi meUzKz cYi g~j gvwjK mieivn
KiZ cvib| Avevi, DcKiYi AvswkK g~j gvwjK mieivn KiZ cvib| g~j mshvRb Ki AvBbi aviv 2 Gi
`dv (_)-Z Drcv`K Gi msv `qv AvQ| IB msv Abymvi aygv Kvb cYi m~Y Drcv`b bq, Gi
AvbylwK ewea KvhgK Drcv`Ki Kvhgi AvIZvq Avbv nqQ| hgb: KqKwU Dcv`vb ev Askwekl mshvM
ev mjb Ki cyYivKwZ c`vb I mywbw`fve eenvii DchvMx Kiv, cY cZi AvbylwK ev mnvqK Kvb KvR
Kiv, mshvRb Kiv, wgkY Kiv, KZb Kiv, ZijxKiY Kiv, evZjRvZ Kiv, gvoKve Kiv, cybtgvoKve Kiv
BZvw`| A_vr Drcv`b ejZ Kvb cY Drcv`bi Kvb AvbylwK ev mnvqK KvR Kiv A_vr AvswkK cwqvKI
eySvq| ZvB, PzwwfwK Drcv`b A_ aygv GKwU cY c~Yvic Ab Kvb cwZvb _K Drcv`b Kwiq bqvK
eySvq bv| eis Kvb cYi AvswkK Drcv`b KivKI eySvq| ZvB, PzwwfwK Drcv`b msv wewa-weavbi AvIZvq
cYi AvswkK Drcv`b Kivbv hve|
21. wnmveiY Ges fvU Rgv c` vb

ck-206: Avgiv mdUIqvii gvag g~mK-11 Pvjvb cZ Kivi Rb mdUIqvi Abygv`b wbqwQ| Avgvì
mvgwqK Abygv`b `qv nqQ Ges ejv nqQ h, mvgwqK Abygv`bKvjxb mgq g~mK-11 Pvjvb GKBmv_ c~ei
gZ gvbyqvjx Ges mdUIqvii gvag cZ KiZ ne| cieZxZ mdUIqvii P~ov Abygv`b cvIqv Mj ZLb
aygv mdUIqvii gvag g~mK-11 Pvjvb cZ Kiv hve| Zvnj wK mvgwqK Abygv`bKvjxb mgq gvbyqvj
Ges mdUIqvi cZ `ywU g~mK-11 Pvjvb cYi mv_ w`Z ne? [gvt Bevwng Lwjj, wmwbqi GwwKDwUf-
GvKvDUm Gv fvU, bvkbvj cwjgvi BvwR wjt, zBe ivW, UsMx, MvRxcyi|]
70 | P a g e
Di: g~j mshvRb Ki wewagvjv, 1991 Gi wewa 16 Gi Dc-wewa 3K Ges wewa 22 Gi Dc-wewa 3 Abymvi
mdUIqvii gvag fvU msv wnmvec msiY Kivi Abygv`b `qv nq| Kwgkbvi GB Abygv`b c`vb Kib|
Kwgkbvi Abygv`b `qvi c~e mdUIqviwU weklì viv cixv Kivb| mdUIqviwUZ cqvRbxq wbivcv
ewk AvQ wKbv Zv hvPvB Ki `Lv nq| AZtci mvaviYZ mvgwqK Abygv`b `qv nq| wKQzw`b cheYi ci
mdUIqviwU mwVKfve KvR KiQ Rvbv Mj Pov Abygv`b `qv nq| Avevi, KLbI hw` c_gB mdUIqviwU me
wbivcv ewkmb ej cZxqgvb nq, Zvnj GKeviB Pov Abygv`b `qv nq| mvgwqK Abygv`b w`j
AvcvZZt me `wjjvw` GKBmv_ gvbyqvjx Ges mdUIqvii gvag msiYi Rb ejv nq| G `ymU WKzgU
nq hvq| GK mU gvbyqvjx cZ Ges GK mU mdUIqvii gvag cZ| q wnmve cyK (g~mK-16), weq
wnmve cyK (g~mK-17), PjwZ wnmve cyK (g~mK-18) BZvw` `wjj `ymU nj Zgb Kvb Amyweav _vK bv| wK
fvU Pvjvb (g~mK-11) `ymU nj ivR^ duvwKi AvksKv _K hvq| Kvb Amr ew `ywU Pvjvb w`q `yevi cY
mieivn w`Z cvi ev mev c`vb KiZ cvi| ZvB, mvgwqK Abygv`b `qvi ci h_vme ^ mgqi ga
mdUIqviwU cybtcixv Ki Pov Abygv`b w`Z ne| mvgwqK Abygv`bKvjxb mgq `ymU WKzgU cZ KiZ
ne| mdUIqvii gvag cZ g~mK-11 Pvjvbcmn cY ev mev mieivn w`Z ne| gvbyqvjx cZ g~mK-11
Gi me Kwc cZ KiZ ne, Bmy KiZ ne bv| cY ev mev mieivnKvix GB Kwcjv mdUIqvi Pov Abygv`b
nIqv ch Zvi vb iL èb| mdUIqvi Pov Abygv`b nIqvi c~e hw` mdUIqvi Kvb wU `Lv `q, hvi
dj mdUIqvii gvag wnmvec msiY euvavi RwUjZv mw nq, Zvnj fvU mvKj Awdm c w`q cybivq
gvbyqvj g~mK-11 Pvjvb eenvi i KiZ ne| mdUIqvii wU mskvwaZ nj cybivq fvU mvKj AwdmK
Rvwbq mdUIqvi cZ g~mK-11 eenvi i KiZ ne Ges gvbyqvj g~mK-11 cZ KiZ ne wK Bmy
KiZ ne bv| mdUIqvi Pov Abygv`b nIqvi ci gvbyqvj g~mK-11 Pvjvb cZ I Bmy Kiv e KiZ ne|
AvBb, wewa, cvcb BZvw`Z me welq fve DjL _vK bv| AbK my& welq iqQ hv gvV chvq eve Aevi
cwZ wmv wbZ nq| Dci ewYZ cwZ njv gvV chvqi cvKwUm hv cwicvjb Kiv hvq| AvBb, wewa, Av`k
BZvw`Z G welq mywbw` wb`kbv bB|
ck-207: Avgvì cwZvbwU GKwU Drcv`bKvix cwZvb| Avgvì Abygvw`Z cYi msLv 208wU| Avgiv hLb
g~mK-11 Pvjvb Bmy Kwi ZLb Zv Abymvi cwZ Pvjvb 8wU _K 12wU AvBUg DjL Kwi Ges wbqg Abymvi
weq iwRvi (g~mK-17), PjwZ wnmve iwRvi (g~mK-18)-G wjwce Kwi| wK g~mK-17 (weq wnmve
cyK)-G GKB Pvjvb bvvi Gi wecixZ cwZwU AvBUgi Rb evievi Zvi bvg I wVKvbv jLv KKi nq
_vK| ZvB, g~mK-17 iwRvi cwZwU AvBUgi Rb evievi Zvi bvg I wVKvbv jLvi cqvRb AvQ wKbv m
welq AbyMn Ki gZvgZ w`b| [gvt Bevwng Lwjj, wmwbqi GwwKDwUf-GvKvDUm Gv fvU, bvkbvj cwjgvi
BvwR wjt, zBe ivW, UsMx, MvRxcyi|]
Di: weavb njv, wnmvec ^Qfve msiY KiZ ne| Avgvì `ki fvU eevq eZgvb 39wU dig iqQ|
AwaKvsk digi digvU 1991 mvj fvU eev ceZbi mgq cZ Kiv nqwQj| A_bwZK KgKv bvbvwea gvv
hvM nIqvi mv_ mv_ GB digjvZ cqvRbxq cwieZb mvab Kiv me nqwb| ZvB, Kvb A_bwZK KgKvi
mvgwMK cqvRbxq welqvw` GB digi gvag cKvk Kiv bvI hZ cvi| ZvB, g~j mshvRb Ki wewagvjv, 1991
Gi wewa 22 Gi Dc-wewa (2) G weavb Kiv nqQ h, wnmvec Ggbfve msiY KiZ ne hb Zv mnR wbixv
Kiv hvq| ZvB, Kvb wbewZ ewK Zvi wnmvec mnR wbixv Kivi gZ ^Qfve msiY KiZ ne| GRb
Kvb wbewZ ew wbR weePbvq wKQz KvR KiZ cvieb| hgb: g~j mshvRb Ki AvBb, 1991 Gi aviv 31 Gi
Dc-aviv (2) G DjL AvQ h, Kvb wbewZ ew hw` wewaZ ewYZ wnmve cyKi AwZwi Kvb evwYwRK `wjj ev
wnmve cyK msiY Kib Zvnj wnmve cyKi bvg, weeiY I digvU msv NvlYv vbxq fvU Awdmvii eivei
`vwLj KiZ ne| A_vr wnmvec ^Qfve msiYi Rb Kvb wbewZ ew wbR cqvRbgZ wbR^ digvU
wnmvec msiY KiZ cvieb|
ck njv, hw` Zv GKB nq Zvnj weq wnmve iwRvi Zvi bvg, wVKvbv evi evi jLvi cqvRb AvQ wKbv|
bv, Zvi cqvRb bB| g~j welq njv wnmvec ^Qfve ck Kiv| GKB Zvi bvg, wVKvbv evi evi jLvi cqvRb
nj c_g bvg, wVKvbv wjL Zvici H jLv hvq| Gi dj Z_i Kvb wevw nq bv| AbK gb Kib h, fvU
wewagvjvi dig h Nijv AvQ Zv me c~iY KiZ ne| ZvI mwVK bq| Avcbvi A_bwZK KgKvi ewk
Abyhvqx hw` Kvb Ni c~iY Kiv bv hvq ZvZ Kvb RwUjZv bB| cqvRb Avcwb AwZwi digvU wnmvec msiY
KiZ cvib| gb ivLZ ne h, wnmvec ^Qfve ck KivB njv g~j Dk|
ck-208: fvUi iwRvijv Avgvì nvZ wjL cZ KiZ nq, hv mnRmva bq| iwRvijv KwDUvii
gvagI msiY Kiv hvq| Ze, Pvjvbc cyK, q wnmve iwRvi, weq wnmve iwRvi Ges PjwZ wnmve
71 | P a g e
iwRvi KwDUvii gvag msiY KiZ nj Kwgkbvii wbKU _K AbygwZ bqvi cqvRb nq, h cwqv ek
RwUj Ges mgqmvc| q wnmve iwRvi (g~mK-16) Ges weq wnmve iwRvi (g~mK-17) euvavB Kiv
iwRvi Avgiv nvZ wjL msiY Kwi| GZ cPzi kg I mgq `qvi cqvRb nq| Avgiv hw` G `ywU iwRvi
g~mK-16 Ges g~mK-17 Gi digvU KwDUvii gvag cZ Ki euvavB Ki ivwL Zvnj wK AvBbi weavbi
Kvb eZq ne? AbyMn Ki gZvgZ w`b| [Igi dviK, AvBwUwc I fvU KbmvjUvU, 11 cyivbv cb, Bevnxg
gvbkb (PZz_ Zjv), K bs-401, XvKv|]
Di: q wnmvi iwRvi (g~mK-16) Ges weq wnmve iwRvi (g~mK-17) wbw` digvU KwDUvi cZ Ki
euvavB Ki ivLv hve| g~j mshvRb Ki AvBb, 1991 Gi aviv 31 Ges wewa 16, 17 Ges 22 G wnmve iY msv
weavb wjwce AvQ| wewa 31 G DjL AvQ h, cyK I bw_c wewa viv wbavwiZ dig I cwZZ msiY KiZ
ne| wewa 22 gvZveK, q wnmve cyK (g~mK-16) KihvM I AevnwZcv cY I mevi q msv Z_vejx
wjwce KiZ ne Ges weq wnmve cyK (g~mK-17) KihvM I AevnwZcv cY mieivn, mev c`vb Ges
idZvwb msv Z_vejx wjwce KiZ ne| mvaviYZt g~mK-16 Ges g~mK-17 Gi wbw` digvU q Ges
weq wnmve iwRvi Qvwcq euvavB Ki bqv nq Ges euvavBKZ iwRvi nvZ wjL wnmvec msiY Kiv nq|
ck njv, GB digvU KwDUvi wnmvec cZ Ki euvavB Ki ivLv hve wKbv|
G iwRvi `ywU Qvwcq, euvavB Ki nvZ jLv Ges KwDUvi KvR Ki euvavB Ki ivLvi ga Kvb cv_K
bB| `yB wbw` Z_ ck Kiv nQ Ges Gme Z_i mg_b `wjjvw` iqQ| g~j mshvRb Ki AvBb, 1991
hLb ceZb Kiv nqwQj ZLb Avgvì `k evcK nvi KwDUvii eenvi i nqwb| ZvB, aiv nqwQj h, fvU
msv bw_c wbw` digvU nvZ wjL msiY Kiv ne| cieZxZ KwDUvii cPjb ew cvIqvi dj AvBb I
wewaZ wKQz cwieZb Avbv nq| wewa 16 Gi Dc-wewa (3K) Gi gvag cYi Ges wewa 17 Gi Dc-wewa (2K)
Gi gvag mevi KwDUvii gvag fvU Pvjvb cZi weavb Kiv nq| m Kwgkbvii wbKU _K
AbygwZ wbZ ne| Avevi, RvZxq ivR^ evWi mvaviY Av`k bs 17/g~mK/2008, ZvwiL: 15.04.2008 Abyhvqx
BwmAvi Gi gvag wnmvec msiY Kivi Rb KwZcq weavb Kiv nqQ| mI GKwU KwgwU KZK
cixv Kivi weavb iqQ| Gic AbygwZ, cixv BZvw` welq mnR Kivi Rb 5wU Z_-chyw cwZvbK wbw`
ewkmb mdUIqvi cZ I weq Kivi wbwg RvZxq ivR^ evW KZK Abygv`b `qv nqwQj| D Av`kwU
eZgvb wMZ AvQ| GB njv Avgvì `ki fvU eevq KwDUvii gvag wnmvec msiY msv mvaviY
weavb|
Avcbvi ckgZ, KwDUvi wcU Ki euvavB Ki ivLvi A_ njv nvZ jLvi cwieZ KwDUvi wcU Kiv| wewa
22 G q wnmve Ges weq wnmve msiY msv weavb GK_v mywbw`fve DjL bq h, iwRvi nvZ wjL
msiY KiZ ne| mLvb DjL AvQ h, wbw` digvU wnmve wjwce KiZ ne| ZvQvov, KwDUvi q
wnmve Ges weq wnmve iwRvi cZ Ki wcU Ki euvavB Ki ivLj Gi Zgb Kvb bMwUf cfve bB| eis
fvU`vZvì Rb Zv ne mnR I eemv-eve| GZ Zvì Kg kg cqvRb ne, LiP Kg ne Ges AbK Svgjv
Kg hve| Ze, iwRvi nvZ wjL msiY Kij cieZxZ Amr Dk mskvab Kiv KwVb nq| Avi,
KwDUvi wcU Kij h Kvb mgq wcU Ki djv hvq| ZvQvov, DcKiY wbewZ vb cek Kivi ci ciB
g~mK-16 iwRvi GwU w`Z nq Ges fvU Pvjvb Bmy Kivi ci ciB Zv g~mK-17 iwRvi GwU w`Z nq| Gi
dj, fvU AwdmviMY cqvRb ZvrwYK cixv-wbixv KiZ cvib| ZvB, KwDUvi wcU Kiv cvZv hZ `Z
me euvavB Ki djvi eev wbZ ne| G welq RvZxq ivR^ evW _K GKwU wevwiZ wb`kbv _vKj fvjv
nq| Ze, mvaviYZt gvV chvq cvKwUmi AvjvK wb`kbv Rvwi Kiv nq| g~j mshvRb Ki AvBb, 1991 Gi aviv
31 Gi Dc-aviv (1) Gi `dv (P) Gi kZvsk Abymvi RvZxq ivR^ evW G welq GKwU wb`kbv c`vb KiZ cvi|
ZvB, Avgvi gZ,KwDUvi q wnmve Ges weq wnmve cyK cZ Ki euvavB Ki ivLj AvBb I wewai Kvb
eZq ne bv|
ck-209: bZzb URvix KvW wKfve KwgkbviU c`kb KiZ nq?
Di: URvix Pvjvbi 3q jfj GLb _K KwgkbviUi KvW wjLZ ne| Zv bv nj KwgkbviUi ivR^
weeiYxZ D cwigvY A_ c`kb Kiv hve bv| KwgkbviUmg~ni KvW wbgic:
XvKv (Di) KwgkbviU 0015 wmjU fvU KwgkbviU 0018
XvKv (`wY) KwgkbviU 0010 ivRkvnx fvU KwgkbviU 0020
XvKv (c~e) KwgkbviU 0030 iscyi KwgkbviU 0045
XvKv (cwg) KwgkbviU 0035 hkvi fvU KwgkbviU 0005
72 | P a g e
PMvg fvU KwgkbviU 0025 Lyjbv fvU KwgkbviU 0001

Kzwgjv KwgkbviU 0040 GjwUBD KwgkbviU 0006
g~mK KvW: 1/1133/0000/0311 UvbIfvi Ki: 1/1133/0000/0313

m~iK (cY): AveMvix : 1/1133/0000/0601
1/1133/0000/0711
m~iK (mev): 1/1133/0000/721 A_` I Rwigvbv: 1/1133/0000/1901
ck-210: URvix Pvjvb wKfve c~iY KiZ nq? [Avyjvn&, mvjbv, wgRvcyi, UvvBj|]
Di: URvix Pvjvb dig c~iY Kiv KwVb KvR bq| Ze, AbKi G welqwU Rvbv bv _vKvi KviY, Svgjvq coZ
nq| www.vatbd.com IqemvBUi Download VAT Content gbyi 21 Ges 22 bs wmwiqvj Treasury Code Ges
Treasury Challan WKygU AvcjvW Kiv AvQ| AbyMn Ki `L wbb| |
ck-211: hw` Kvb Drcv`K vbxq evRvi wKQz cY wex Ki Ges wKQz cY ivwb Ki, Zvnj wZwb `ywU weq
iwRvii (g~mK-17) gvag weq wnmve msiY KiZ cvieb wKbv| GKBfve vbxq evRvi nZ q Ges
Avg`vwbi q wnmve iwRvi (g~mK-16) Avjv`v ivLv hve wKbv? [kixd bBgyj Bmjvg, GvwmmUvU Rbvij
gvbRvi (Uv Gv fvU), bvgvb Mc Ae KvvbxR, 115-120 gwZwSj evwYwRK GjvKv, Av`gRx KvU wews,
XvKv-1000|]
Di: q wnmve iwRvi (g~mK-16) ev weq wnmve iwRvi (g~mK-17) GKvwaK msiY Kiv hve| GZ Kvb
RwUjZv bB| Kvb cwZvbi cPzi q nZ cvi ev cPzi wex nZ cvi| m IB cwZvb GKvwaK q wnmve
iwRvi msiY Kie ev GKvwaK weq wnmve iwRvi msiY Kie GUvB ^vfvweK| Ze, ck Avm, GKB mv_
GKvwaK q ev weq wnmve iwRvi msiY Kiv hve wKbv| AekB Kiv hve| g~j mshvRb Ki wewagvjv, 1991
Gi wewa 22 Gi Dc-wewa (2) Abymvi fvU msv wnmvec Ggbfve msiY KiZ ne hvZ Dnv mnR wbixv
Kiv hvq| A_vr mnR AwWU Kivi Rb myweavRbKfve wnmvec msiY KiZ ne| AwWUi mgq KgKZvK
eySvbvi Rb Avcwb hfve cqvRb gb Kib mfve wnmvec msiY KiZ cvib, Ze, fvUi wnmveiY
msv h digvU, wewa-weavb AvQ Zv AzY iL KiZ ne| g~mK-11 Pvjvbi h digvU AvQ m digvU
g~mK-11 Pvjvb Bmy Kiv hvq| Avevi, hw` Kvb cwZvbi IB digvU ewYZ Z_i AwZwi Kvb Z_ msiYi
cqvRb nq, Zvnj IB digvUi Kjvg Ges mvwi AzY iL AwZwi Kjvg Ges mvwi g~mK-11 Pvjvbi mv_
hvM Ki wbZ cvi| g~j mshvRb Ki AvBb, 1991 Gi aviv 31 Gi Dc-aviv (2) wbic:
Kvb wbewZ ew wewa viv wbavwiZ wnmve cyKi AwZwi evwYwRK Dk msiwZ mKj evwYwRK `wjj
ev wnmve cyKi bvg I weeiY (digvUmn) msv NvlYv mswk vbxq g~j mshvRb Ki KgKZvi wbKU
`vwLj Kwieb|
IB Dc-wewa Abymvi, wewagvjvq hme wnmve cyKi weeiY `qv AvQ cqvRb Zvi AwZwi Kvb wnmve cyK
msiY Kiv hve| Ze, Gfve Kvb AwZwi wnmve cyK msiY KiZ nj Zvi digvU fvU mvKj Awdm
`vwLj Ki ivLZ ne| Ze, Abygv`b bqvi cqvRb bB| Kvb cwZvbi eemvqxK cKwZi KviY wewaZ ewYZ
wnmve cyKi gvag wnmvec msiY Kiv `yin nZ cvi| m Zvi Rb AwZwi wnmve cyK ivLvi weavb
AvQ| gvU K_v, wnmvec ^Qfve ivLZ ne hvZ mnR AwWU Kiv hvq| wnmvec ^Qfve ivLvi Rb hv hv Kiv
cqvRb Zv KiZ ne| Kvb cwZvbi DcKiY qi cwigvY, DcKiY-Drcv`b mK ev mnM (input-output
coefficient), weqi cwigvY, weqi Ici cwikvwaZ fvUi cwigvY, q wnmve iwRvii wwZi mv_ `vg
DcKiYi cKZ gRyì cwigvY, weq wnmve iwRvi Drcvw`Z cYi wwZi mv_ `vg cKZ gRyì cwigvY,
iqvZ bqvi cwigvY BZvw` wnmve ^Qfve ivLvi Rb GKvwaK iwRvi eenvi Kiv hve|
ck-212: g~mK-11 Pvjvb Bmy Kivi 2/3 w`b ci LvZvq GwU `qv hve wK?
Di: bv, hve bv| g~mK-11 Pvjvb Bmy Kivi ci Zv weq wnmve iwRvi (g~mK-17) GwU w`Z ne| Zvici
PjwZ wnmve cyK (g~mK-18) GwU w`Z ne| GKw`b AbK g~mK-11 Pvjvb Bmy nj w`bi kl mejv Pvjvb
GKevi GKwU GwUi gvag PjwZ wnmve GwU `qv hvq A_ev mvivw`b KqKevi GwU `qv hvq| cY dvix _K
ei nIqvi AvMB PjwZ wnmve iwRvi GwU `qv Dg| Ze, Zv KvbvfveB H w`bi ci ne bv| weq wnmve
iwRvi cwZwU Pvjvb Avjv`v Avjv`v fve GwU w`Z ne|
73 | P a g e
ck-213: fvU Pvjvb Bmy Kiv nqQ| cY AcmviYi cKZ ZvwiL I mgq jLv nqQ| PvjvbwU weq wnmve
iwRvi Ges PjwZ wnmve iwRvi GwU `qv nqQ| wK fvov Mvwo Kvbv KviY bv Avmvq cY mieivn `qv
me nqwb| GLb KiYxq wK? [gvt Avkivdzj nK, mvfvi, XvKv|]
Di: fvU Pvjvb cY AcmviYi cKZ ZvwiL I mgq wjLZ nq, wVK Mvwo vU `qvi c~e| AvM _KB GB Ask
wjL ivLZ nq bv| KviY, Avcwb Rvbb bv h, wVK KLb, KZUvq Avcbvi Mvwo iIqvbv ne| cY Ab _K ewiq
hvIqvi ci hw` Kvbv KviY dir Avm, Zvnj wWU bvU Bmy Kivi ck Avm| GLvb cYPvjvbwU Ab _K
ei nqwb| wK cYPvjvb mieivni Rb mKj iwRvi GwU `qv mb nqQ| ZvB, G fvU PvjvbwU evwZj
Ki mKj GwU wifvm KiZ ne| fvU PvjvbcwUZ jvj Kvwj w`q fvov Mvwo bv Avmvq PvjvbwU evwZj Kiv njv
wjL Pvjvbi wZxq Abywjwc fvU mvKj cvwVq w`Z ne| GB Pvjvbi idvi w`q g~mK-17 (weq wnmve
cyK) Ges g~mK-18 (PjwZ wnmve) iwRvi wifvm GwU KiZ ne|
ck-214: cY Ges mev GKB vb _K mieivn Kiv nj g~mK-11 Pvjvbc GKB wmwiqvj Bmy KiZ ne wK?
Di: nuv, g~mK-11 Pvjvbc GKB wmwiqvj Bmy KiZ ne| GKwU cwZvb GKvwaK cY mieivn w`Z cvi ev
GKvwaK mev c`vb KiZ cvi| GKB wmwiqvj g~mK-11 Pvjvbc Bmy KiZ ne| Ze, weq wnmve cyK
Avjv`v nZ cvi| wnmve ^QZvi Rb Avjv`v weq wnmve cyK ivLv myweavRbK| Ze, GKwU weq wnmve cyK
`ywU Ask Ki GK Ask cYi wnmve Ges GK Ask mevi wnmve ivLv hvq|
ck-215: g~mK-11 Pvjvb Avgiv KwDUvii gvag cZ KiZ PvB| G Kvb& KZci AbygwZ wbZ ne?
[gwneyj Bmjvg, wmwbqi Awdmvi, dvBbv Gv GvKvDUm, iwngAvdivR mycvivim wjt, gnvLvjx, XvKv|]
Di: KwDUvii gvag g~mK-11 Pvjvb cZ KiZ nj Kwgkbvi (g~j mshvRb Ki) Gi wbKU _K AbygwZ
wbZ ne| Avcbvi cwZvb h fvU Kwgkbvii GjvKvq wbewZ mB Kwgkbvii wbKU Avcbvi mdUIqvi m^wjZ
wmwW Ges Ave`b `vwLj KiZ ne| Kwgkbvi GKwU wekl KwgwU KZK Avcbvi mdUIqviwU cixv Kiveb|
mdUIqviwUi g~j ewkmg~n wK wK, mdUIqviwUZ WvUv gyQ djv, cybtwjLb, cybtwcU BZvw` bv Kivi eev
AvQ wKbv A_vr mdUIqviwUZ WvUvi wbivcv ewk Kx Kx AvQ Zv g~jZt cixv Kiv nq| wekl KwgwUi
gZvgZ Kwgkbvi m nj wZwb Avcbvì cwZvbK KwDUvii gvag fvU Pvjvb Bmy Kivi Rb mvgwqK
AbygwZ c`vb Kieb| mvgwqK AbygwZKvjxb mgq AvcbvK KwDUvii gvag Ges gvbyqvjx wKfve fvU Pvjvb
Bmy Ges msiY KiZ ne m welq Kwgkbvi AvcbvìK w`K-wb`kbv èb| `ywU cwZ GK wKQzw`b Pjvi
ci Avcbvì wmg cybtcixv Kiv ne| AZtci Kwgkbvi wekl KwgwUi mycvwik m nj wZwb AvcbvìK
KwDUvii gvag fvU Pvjvb cZ I msiYi P~ov AbygwZ c`vb Kieb| ZLb Avi AvcbvìK gvbyqvjx
fvU Pvjvb Bmy I msiY KiZ ne bv - aygv KwDUvii gvag cZ I msiY KiZ cvieb| Gfve
Avcbviv fvUi Abvb g~j `wjjvw` hgb: g~mK-16 (q wnmve cyK), g~mK-17 (weq wnmve cyK) Ges
g~mK-18 (PjwZ wnmve) BZvwì Rb KwDUvi cZ I msiYi AbygwZ wbZ cvib|
ck-216: fvU msv bw_c hgb: q wnmve cyK, weq wnmve cyK BZvw` fvU Awdmvi KZK ^vwiZ Kivi
weavb AvQ wK?
Di: eZgvb fvU msv Kvbv bw_c fvU Awdmvi KZK ^vwiZ Kivi weavb bB| fvU eevi AbZg
ewk njv Self-clearance System. A_vr fvU eevq wbewZ ew wbRB Zvi cY AcmviY Kib| wZwb wbR
wbRB wnmvec msiY Kib| fvU Awdmvi wnmvec cixv KiZ cvieb| Ze, gvV chvq AbK fvU KgKZv
viv bw_c mZvqb Kwiq ivLb| Bnv AvBbi evaevaKZv bq| Zvi `wjjvwì MnYhvMZv ewi Rb AbK
Gic Ki _vKb| KviY, wmG dvgi AwWUi mgq ev AvqKi msv cqvRb ev evsK ev Ab Kvb KZci
wbKU fvU Awdmvi KZK mZvwqZ `wjjvw` AwaKZi iZ enb Ki| aygv wevcbx msv mevi fvU
Pvjvb vbxq fvU mvKj Awdmi mnKvix ivR^ KgKZv ev ivR^ KgKZv KZK mZvwqZ Kivi weavb AvQ|
ck-217: Avgiv Rvwb h webv g~j cY miveivni fvU c`vb KiZ nq| Gic cYi wKfve fvU
Pvjvb Bmy KiZ ne Ges weq ewnZ wjLZ ne?
Di: webv g~j c` cYi Rb c_K g~mK-11 Pvjvb Bmy KiZ ne| Pvjvb jLv _vKe webv g~j mievin Kiv
nj| weq wnmve iwRvi (g~mK-17) g~mK-11 PvjvbwU GwU Kivi mgq D iwRvii ge Kjvg wjLZ
ne h, GB Pvjvb DwjwLZ cY webvg~j mieivn Kiv nqQ| PjwZ wnmve (g~mK-18) iwRvi GwU Kivi
cqvRb bB ev wjLj ge Kjvg GKB ge wjwce KiZ ne, A_vr fvU weqvM KiZ ne bv| Ki gqv`
kl h cwigvY cY webv g~j mieivn Kiv nqQ, Zvi Dci AvbycvwZK nvi DcKiYi Dci MnxZ iqvZ FYvZK
mg^q (bMwUf GvWRvgU) KiZ ne|
74 | P a g e
ck-218: gvUiMvoxi MviR I IqvKkc _K mev q Kiv nqQ| cwikvwaZ wej _K fvU Drm KZb Kiv
nqQ| `vwLjci 7bs wgK vbxq chvq cY ev mev qi vb mevg~j DjL KiZ ne wK-bv AbyMn Ki
Rvbveb? [gvt Avwidzvgvb, wnmveiY KgKZv, GbvwRcvK Bjwb wjt, 79 knx` ZvRDxb miYx, ZRMuvI,
XvKv|]
Di: `vwLjci 7bs wgK vbxq chvq cY ev mev qi vb qKZ mevg~j AekB DjL KiZ ne|
7bs wgK aygv vbxqfve qKZ iqvZhvM cY ev mevi g~j DjL KiZ ne| `vwLjc q GwU `qv
Ges Drm KwZZ fvU GwU `qv `ywU Avjv`v welq| q GwU w`Z ne 7, 8 Ges 10bs wgK| Drm KwZZ fvU
GwU w`Z ne Aevf` 1, 4, 5, 12, 16 I 19bs wgK| q GwU Ges Drm KwZZ fvU GwU `ywU welq
Avjv`vfve `LZ ne|
ck-219: mKj q g~mK-16 iwRvi GwU `qvi cqvRb AvQ wK? hgb: kbvix, Awdm hcvwZ, evwo fvov
(mev q), BU, evjy, Mvmvix AvBUg BZvw`| g~mK-16 dig ay DcKiY DjL Kiv AvQ| [gvt kvnwiqvi
miKvi, mnKvix eevcK (A_ I wnmve), ivnZv gb_vjUvg evsjv`k wjt, 5g Zjv, 144, KvmvevsKv UvIqvi,
jkvb-2, XvKv|]
Di: GKwU cwZvbi mKj q g~mK-16 iwRvi GwU w`Z ne| cwZwU AvBUgi Rb Avjv`v Ki cv msLv
eiv KiZ ne| hme q g~j NvlYv digi DcKiYi Ask GwU w`Z nq fvUi Rb mme cY ev mevi
wnmve ewk cqvRb nq| DcKiYi Ici hnZz iqvZ bqv nq, mnZz DcKiY GwU `qv AZxe Riix| Abvb
qI GwU w`Z ne| `vwLjc me aibi q c`kbi Rb mvwi iqQ| `vwLjc Dnv c`kb KiZ ne|
ck-220: g~mK-11 Pvjvb 100wU AvBUg wjLZ ne| 4 cvZv cqvRb nq| Pvi cvZvq 4wU wmwiqvj bv^vi AvQ|
G Aevq wKfve fvU Pvjvb Bmy KiZ ne?
Di: fvU eevq wnmvec Ggbfve msiY KiZ ne hb mnR wbixv Kiv hvq| AvBb ev wewaZ ev Av`k
AbK mgq me QvUv-LvUv welq wevwiZfve weaZ _vK bv| Gic fvU eevi g~j bxwZ envj iL KvR
mv`b KiZ ne| Avgvì `ki fvU eevi GKwU bxwZ njv, fvU Pvjvbci wgK Abyhvqx Pvjvbc Bmy
KiZ ne| A_vr wmwiqvj eK Kiv hve bv| GKwU Pvjvb GK cvZvi nq| GK cvZvi ga mvaviYZt 10/15wU
AvBUg jLv hvq| hw` Ggb nq h, GKwU mieivni ejvq 100wU AvBUgi bvg wjLZ ne, m GKvwaK
Pvjvb Bmy Kiv hZ cvi| GK cvZvq h KqwU AvBUg jLv hvq, m KqwU AvBUg wjL GKwU Pvjvb mgv Kiv
hZ cvi| Zvnj GKmv_ GKvwaK Pvjvb Bmy ne wK Pvjvbi wmwiqvj eK ne bv|
ck-221: GKwU Drcv`bKvix cwZvbK fvU msv wK wK welq cwicvjb KiZ nq?
Di: GKwU Drcv`bKvix cwZvbK c_g fvUi AvIZvq wbeb wbZ nq| DcKiY q Kivi ci q wnmve
iwRvi (g~mK-16) GwU w`Z nq| Drcvw`Z cYi g~j NvlYv `vwLj KiZ nq| fvU Pvjvb (g~mK-11) Bmy Ki
cY mieivn KiZ nq| fvU Pvjvb weq wnmve iwRvi (g~mK-17) GwU KiZ nq| fvU Pvjvb PjwZ wnmve
cyK (g~mK-18) GwU w`q chvR fvU wwZ _K weqvM KiZ nq| cwZ gvmi `vwLjc g~mK-19 dig
cieZx gvmi 15 ZvwiLi ga fvU mvKj Awdm `vwLj KiZ nq|
ck-222: GKB Ab GKvwaK cY ev mev c`vb Kij wKfve bw_c ivLZ ne? PjwZ wnmve `ywU bv GKwU ne?
q iwRvi `ywU bv GKwU ne?
Di: mKj iwRvi GKwU Ki ne| aygv PzwwfwK cY Drcv`b Kij D wnmve Avjv`v ivLZ ne| ZvQvov,
Kvb Drcv`K hw` cY q ev Avg`vwb Ki UwWs Ki Zvnj UwWs Ask Ges Drcv`b Aski wnmve Avjv`v ivLZ
ne| wewaZ ejv AvQ h, wnmvec Ggbfve msiY KiZ ne hb Dnv mnR wbixv Kiv hvq| cqvRb wbR^
digvU AwZwi iwRvi ivLv hve| Ze, digvU fvU Awdm `vwLj KiZ ne| Abygv`b wbZ ne bv|
ck-223: mev c`vbi PjwZ wnmve cyK (g~mK-18) ivLv wK evaZvg~jK?
Di: bv evaZvg~jK bq| Ze, hme mev c`vbKvix iqvZ MnY Kib, mme mev c`vbKvixK PjwZ wnmve cyK
(g~mK-18) msiY KiZ ne| Ze, AwaKvsk mevi msK~wPZ wfwg~j iqQ weavq Zviv iqvZ cvq bv, ZvB
Zviv PjwZ wnmve cyK msiY Ki bv| Aviv DjL h, msK~wPZ wfwg~ji mev c`vbKvix hw` iqvZ wbZ Pvb
Zvnj ZvK msK~wPZ wfwg~ji cwieZ kZfvM wfwi Dci fvU c`vb KiZ ne| wZwbI PjwZ wnmve cyK
msiY Kieb|
ck-224: Mvwo Avg`vwb Ki g~j NvlYv w`q GKwU kv-ig _K wew Kiv nq| Avevi, mB GKB vb Mvwo
mvwfwms Kiv nq| `ywU KvRi Rb fvU Pvjvbi wmwiqvj Avjv`v ne wKbv, PjwZ wnmve iwRvi Avjv`v ne wKbv
75 | P a g e
Ges `vwLjc Avjv`v ne wKbv AbyMn Ki Rvbveb| [gvt kwn`yj Bmjvg, GvwmmUvU gvbRvi, GKvDUm Gv
dvBbv, gvkvb AUvgvevBjm wjt, nvDm-47, ivW-14, eK-wR, wbKZb, jkvb-1, XvKv|]
Di: GKB wmwiqvj fvU Pvjvb Bmy KiZ ne, GKwUgv PjwZ wnmve iwRvi msiY KiZ ne Ges GKwU
`vwLjc `vwLj KiZ ne| Avgvì `ki fvU eevq GKwU wVKvbvq GKwUgv fvU iwRkb bî _vKZ
ne| D GKwU fvU iwRkbi AvIZvq fvUhvM me KvR Kiv hve| Ze, fvU iwRkb mvwUwdKU
Avcbvi eemvi cKwZ Gi j Zv DjL _vKZ ne| Avcwb hw` ay Drcv`b KiZ Pvb, Zvnj Avcbvi eemvi
cKwZ Gi j DjL _vKe Supplier (Manufacturer)| hw` ay Drcv`b Ges mev c`vb KiZ Pvb, Zvnj
Avcbvi eemvi cKwZ Gi j DjL _vKe Supplier (Manufacturer) and Service Renderer| Avi hw`
Drcv`b KiZ Pvb, mev c`vb KiZ Pvb Ges Avg`vwb KiZ Pvb, Zvnj Avcbvi eemvi cKwZ Gi j DjL
_vKZ ne Supplier (Manufacturer), Service Renderer and Importer| A_vr Kvb ew GKB vb _K
bvbvwea KgKv cwiPvjbv KiZ cvib, Ze Zv Zvi fvU iwRkb mvwUwdKU DjL _vKZ ne| AvjvP
`ywU KvR Kiv nQ, h_v:- (1) eemv; Ges (2) mev c`vb| GLvb GKB wmwiqvj fvU Pvjvb Bmy KiZ Kvb
RwUjZv bB| KviY, g~mK-11 Pvjvbi digvU GKwU| D digvU fvU Pvjvb Bmy Ki Drcvw`Z cY wew Kiv
hvq, eemvqxi cY wew Kiv hvq Ges mev c`vb Kiv hvq| GKwU PjwZ wnmve iwRvi msiY KiZ Kvb
RwUjZv bB| fvU Pvjvb Bmy Kij PjwZ wnmve iwRvi GwU w`Z nq| Mvwo wew Kivi fvU Pvjvb Ges Mvwo
mvwfwms Kivi fvU Pvjvb GKwU PjwZ wnmve iwRvi Avjv`v Avjv`v GwU w`Z ne| GB njv ^vfvweK wbqg|
GKwU cwZvbi `vwLjc GKwUB ne| `vwLjc me Z_ GwU `qvi vb AvQ| Drcv`K wnme, eemvqx wnme,
mev c`vbKvix wnme, Avg`vwbKviK wnme Ges ivwbKviK wnme cqvRbxq Z_ GKB `vwLjc GwU `qv
hvq|
ck-225: GKB Ab Kvb eemvqx vvW wmg Ges 4 kZvsk wmg UW fvU cwikva KiZ cvie wK?
hw` cvi Zvnj PjwZ wnmve wK GKUv ivLZ ne bvwK `yBUv? [gvt gvgyb Avyjv Avj ivRk, GvKvDUm wefvM,
gvBvRwb wewW wjt, XvKv|]
Di: eZgvb eemvqx chvqi fvU cwikvai Rb PviwU cwZ iqQ| h_v:- (1) vvW UW fvU cwZ| GB
cwZZ eemvqx KZK DcKiY Ki iqvZ bqv nq, cYi g~j NvlYv `qv nq, 15 kZvsk fvU cwikva Ki fvU
Pvjvbmn cY wew Kiv nq| (2) Pvi kZvsk UW fvU cwikva Kivi cwZ| GB cwZZ DcKiY Ki iqvZ cvIqv
hvq bv| weqg~ji Ici 4 kZvsk fvU cwikva Ki cY wew Kiv nq| (3) Avg`vwbKZ cYi weq
chvq g~j mshvRb 26.67 kZvsk nj c_g wewi mgq fvU cwikva KiZ ne bv| fvU Pvjvb GB gg mxj
c`vb KiZ ne h, GB Pvjvbi wecixZ eemvqx chvqi fvU Avg`vwb chvq ..... Kvg nvDm/kbi wej-Ae-
GwU bs- ...... ZvwiL: ...... Gi gvag cwikva Kiv nqQ| (4) z` `vKvb`viì cvKR fvU cwZ| ck
njv, Icii wgK bs-(1) I (2) G ewYZ cwZ Kvb eemvqx GKB mgq AbymiY KiZ cvieb wKbv| D `ywU
cwZ GKBmv_ Kvb eemvqx AbymiY KiZ cvieb bv Zv Avgvì fvU msv wewa-weavb Kv_vI DjL bB|
A_vr Gic `ywU cwZ AbymiY KiZ Kvb evav-wbla bB| Ze, Gfve `ywU cwZ AbymiY Kij wnmve msiY
RwUjZv nZ cvi| wnmve iY msv GKUv bxwZ njv wnmvec Ggbfve msiY KiZ ne hb Dnv mnR
bxwiv Kiv hvq| Ze, Gic PjwZ wnmve cyK (g~mK-18) GKwU msiY KiZ ne| Avcbvi cqvRb Avcwb
g~mK iwRvii AwZwi Avcbvi wbR^ QKI wnmvec msiY KiZ cvieb| m QK fvU Awdm `vwLj
Ki ivLZ ne| Abygv`b wbZ ne bv| ZvB, wnmvec ^Qfve msiY KiZ cvij Avcbvi ck Abyhvqx Kvb
eemvqx GKB mgq `yiKg cwZ AbymiY KiZ cvieb|
ck-226: Avgvì Kvvbx bZzb UqvUv Kvi Avg`vwb Ki| Avg`vwbi ci h_vwbqg `yB Ki gqvì ga DcKiY
Ki iqvZ MnY Kiv nq| Avgiv g~j NvlYv c`vb Kwi| g~mK-11 Pvjvbc Bmy Ki Kvi mieivn Kwi| Avgiv q
wnmve cyK (g~mK-16), weq wnmve cyK (g~mK-17), PjwZ wnmve cyK (g~mK-18) msiY Kwi Ges wbqwgZ
`vwLjc (g~mK-19) `vwLj Kwi| PjwZ wnmve iwRvi Avgiv me mgq h_ cwigvY wwZ (balance) ivwL| cwZ
Ki gqv` Avgiv URvix Pvjvbi gvag wKQz A_ miKvix KvlvMvi Rgv c`vb Kwi| Avgvi ck njv, hw` Kvb
gvm URvix wWcvwRUi cwigvY Kg nq, Zvnj fvU AvBbi weavb wK? [gvnv` IevB`yi ingvb, wmwbqi
GvwmmUvU gvbRvi (GvKvDUm, dvBbv Ges fvU), bvfvbv UqvUv mUvi, 205-207 ZRMuvI wk GjvKv, XvKv-
1208|]
Di: g~j mshvRb Ki wewagvjv, 1991 Gi wewa 23 G Ki cwikva msv weavbvejx ewYZ AvQ| wewa 23 Gi
Dc-wewa (1) I (2) wbic:
76 | P a g e
(1) hKvbv wbewZ ew KZK cY ev mev mieivni AvBbi aviv 3 ev, chvR , aviv 3 I
aviv 7 Abyhvqx c`q Ki A_ev Ab hKvbv miKvwi cvIbv, h_vg wewa 22 G ewYZ PjwZ wnmve mg^q
Ges wewa 24 Gi Dc-wewa (3) G ewYZ `vwLjc ck Kivi c~e mswk Ki gqv` c`q Drcv` Ki ev
Ab hKvbv miKvwi cvIbv nBZ iqvZhvM DcKiY Ki ev` w`qv bxU cwigvY A_ URvwiZ Rgv
c`vbc~eK cwikva KwiZ nBe|
(2) h Kvb cYi Pvjvb cY cZKiY ev Drcv`bj ev eemvqj nBZ AcmviYi c~e wbewZ ew Dnvi
c`q Kii cwigvY wbaviY Kwieb Ges cY AcmviYKvj PjwZ wnmve cqvRbxq mg^q mvabi
gvag Ki cwikva Kwieb Ges GB j Zvnvi PjwZ wnmve chv Ri _vwKZ nBe|
Dcii eYbvgZ, PjwZ wnmve iwRvi h_ cwigvY wwZ _vKZ ne| fvU Pvjvb Bmy Kivi mgq IB wwZ _K
chvR fvU Ges m~iK (hw` chvR nq) weqvM KiZ ne| PjwZ wnmve iwRvi wewfbfve wwZ Rgv
nq| g~jZt URvix Rgv Ges iqvZ G`ywU _K PjwZ wnmve iwRvi wwZ Rgv nq| ZvQvov, wWU bvU Bmy
Kij PjwZ wnmve iwRvi wwZ Rgv nq| idZvbxi wecixZ iqvZ wbj Zv PjwZ wnmve iwRvii wwZi mv_
Rgv nq| Drm fvU KZbi wecixZ cZqbc (g~mK-12L) cj IB cZqbc DwjwLZ cwigvY A_ PjwZ wnmve
iwRvii wwZi mv_ hvM KiZ nq| Aviv KwZcq welq AvQ hvi gvag PjwZ wnmve iwRvi wwZ evoZ
_vK| GB wwZ _K weqvM Ki A_vr fvU cwikva Ki cY mieivn KiZ nq| PjwZ wnmve KZ UvKv wwZ
ivLZ ne Zv mywbw` bB| cY mieivn ev mev c`vb Kivi Rb hZ UvKv cqvRb ne Zvi Pq ewk cwigvY wwZ
ivLZ ne| PjwZ wnmve iwRvii wwZ KLbv bMwUf nZ cvie bv| Ze, fvU wefvMi wewfb `dZi gvwmK
ev evwlK ivR^ Av`vqi jgvv wbavwiZ _vK| ZvB, cwZ gvm URvix wWcvwRU `qvi Rb fvU Awdm _K
Abyiva Kiv nq| ZvB, Avgvi civgk njv, URvix wWcvwRU Kivi mgq G welqwU Lqvj ivLj fvjv nq h, cwZ
gvm hb gvUvgywUfve GKB cwigvY URvix wWcvwRU nq| me cwZvb G welqwU Lqvj ivLj fvU Awdmi gvwmK
jgvv ARbi eo aibi ni-di nq bv|
ck-227: Avgvì cwZvbi Drcvw`Z GKwU cYi g~j NvlYv `qv AvQ 10 UvKv cwZ wcQ| Avgvì weq
iwRvi (g~mK-17) NvwlZ g~j Abymvi aiv hvK 1 kZ wcm cY gRy` AvQ hvi g~j 1 nvRvi UvKv| BZvga
Avgiv cybivq DcKiY Avg`vwb KiwQ| Avg`vwbKZ DcKiYi g~j eo MQ| ZvB, AvBbi eZgvb weavb Abymvi
bZzb Ki Drcvw`Z cYi g~j NvlYv w`qwQ 11 UvKv cwZ wcQ| bZzb Ki 1 kZ wcm cY Drcv`b Kiv nqQ, hvi
g~j cwZ wcm 11 UvKv wnme 11 kZ UvKv| eZgvb megvU 2 kZ wcm cY g~mK-17 iwRvi gRy` AvQ, hvi
g~j 2 nvRvi 1 kZ UvKv| fvU AvBbi eZgvb weavb Abymvi, wZxq g~j NvlYv `qvi ZvwiL _KB AvgvìK
cwZ wcm 11 UvKv wnme cY wew KiZ ne| Zvnj, 2 kZ wcm cYi g~j `vove 2 nvRvi 2 kZ UvKv| wK
g~mK-17 iwRvi g~j DjwLZ AvQ 2 nvRvi 1 UvKv| A_vr 2 kZ wcm cY wew kl nj g~mK-17 iwRvi
1 kZ UvKv bMwUf wwZ nq hve| GKBfve, cYi NvwlZ g~ji Pq Kg g~j AbK mgq Uvi cY wew
Kiv nq| m g~mK-17 iwRvi cYi g~ji Zzjbvq AwZwi wwZ iq hvq| Gic wKfve cY Ges
g~ji ga mvgm Avbv hvq, m welq AbyMn Ki gZvgZ w`b| [BeviZ nvmb ^cb, gvbRvi, Kevsjv`k
fvU mUvi, XvKv UW mUvi, 99 KviIqvb evRvi, XvKv-1215|]
Di: weq iwRvi (g~mK-17)-Z gRy` cY Ges Drcvw`Z cYi cwigvY Ges NvlYv Abyhvqx IB cwigvY cYi
g~j KZ Zv jLv _vK| cYi cwigvY Ges g~j mvgmc~Y nZ ne| Ze, Ici h `ywU cwiwwZi DjL Kiv
nqQ, Gic cYi cwigvY Ges g~ji ga AmvgmZvi mw nZ cvi| Gic mvgmZv Avbqb Kiv
Riix| fvU GvKvDwUs-Gi KwZcq bxwZgvjv iqQ| Gic GKwU bxwZ g~j mshvRb Ki wewagvjv, 1991 Gi wewa
22 Gi Dc-wewa (2) G DjL AvQ| D Dc-wewa wbic:
h Kvb wbewZ ewK ZrKZK cY cZKiY ev Drcv`b ev mev c`vb eeZ KuvPvgvj, mev, hcvwZ ev
hvsk ev ZrKZK cwikvwaZ Kvb wej ev URvixZ RgvKZ Kvb A_i wnmve ev cZKZ ev Drcvw`Z cY
msv wnmve Ggbfve msiY KwiZ nBe hvnvZ Dnv mnR wbixv Kiv hvq|
A_vr mnR wbixv Kiv hvq Ggbfve wnmvec msiY KiZ ne| mnR wbixv Kiv hvq Gicfve wnmvec
msiY Kivi Rb fvU wewagvjvq ewYZ digvUi AwZwi Kvb digvU wnmvec msiY Kiv hve| Gic digvU
fvU Awdm KZK Abygvw`Z nZ ne bv| aygv fvU Awdm digvU `vwLj Ki ivLZ ne| Gmei Dk njv,
mwVKfve Ges ^PQfve wnmvec msiY Kiv| ZvQvov, fvU AvBbi AvIZvq wbewZ ewi Kvhg ^vfvweK
eemvwqK ixwZ-bxwZi mv_ mwZc~Y nZ ne| AwaK, Gme Kvhg hb aviv 37 G ewYZ Acivai mv_ mswk
bv nq, mw`K Lqvj ivLZ ne| Avi mevcwi, Gme Kvhgi dj hb miKvix ivR^ duvwK bv nq Zv wbwZ nZ
ne| ZvB, AvjvP wnmvec ^Qfve ivLvi Rb g~mK-17 iwRvi gRy`KZ cYi Pq g~j Kg ev ewk
77 | P a g e
bv nIqv AvekK| GLvb g~j NvlYv eo hvIqvi KviY hw` g~mK-17 iwRvi wwZ bMwUf nq hvq, Zvnj
ge Kjvg KviY wjwce Ki bMwUf cwigvY mg^q Kiv hve| Avevi, GKBfve cYi NvwlZ g~ji Zzjbvq
Uvi Kg g~j wewi dj g~mK-17 iwRvi g~ji wwZ ewk nq Mj ge Kjvg KviY wjwce Ki Zv
mg^q Kiv hve| wnmvec ^Qfve ivLvi cqvRb hywmZ h Kvb mg^q Kivi AvBb Kvb evav bB|
ck-228: Avgiv gvUiMvwoi MviR I IqvKkc cwZvb| Avgiv Mvwoi LyPiv hvsk BZvw` q Kwi| AwaKvsk
B Gme weZv fvUi AvIZvq wbewZ bq| ZvB, Zviv AvgvìK fvU Pvjvb c`vb Ki bv| Avgiv q
wnmve iwRvi msiY Kwi bv| KviY, Avgiv iqvZ bB bv| Avgvì wbKU _K hviv Drm fvU KZb Ki Zviv
KD Drm g~mK KZbi cZqbc (g~mK-12L) Bmy Ki bv| ZvB, Avgiv PjwZ wnmve iwRvi msiY Kwi bv|
Avgiv g~mK-11 Pvjvb Bmy Kwi| weq wnmve iwRvi (g~mK-17) msiY Kwi Ges wbqwgZ `vwLjc (g~mK-19)
`vwLj Kwi| mwZ Avgvì cwZvb AwWU Kivi Rb g~mK wbixv, Mvq`v I Z` Awaì _K AvgvìK c
`qv nqQ| AvgvìK wKQz Z_ `vwLj Kivi Rb ejv nqQ| q wnmve iwRvi (g~mK-16) Abyhvqx DcKiY
qi wnmve `vwLj KiZ ejv nqQ| Avgvì cwZvbi aib Abyhvqx g~mK-16 iwRvi msiY KiZ ne wKbv
m welq AbyMn Ki gZvgZ w`b| Ges fvUi AvIZvq wbewZ bq Ggb cwZvbi wbKU _K Avgiv h DcKiY
(LyPiv hvsk) q Kwi, m qi Ici fvU cwikva msv Kvb `vqeZv Avgvì AvQ wKbv m welq AbyMn
Ki gZvgZ w`b| [gvt IevB`yi ingvb, wmwbqi mnKvix eevcK, bvfvbv-UqvUv w_-Gm mUvi, 205-207 ZRMuvI
wk GjvKv, XvKv| ]
Di: AvcbvìK q wnmve iwRvi (g~mK-16) msiY KiZ ne| g~j mshvRb Ki AvvBb, 1991 Gi aviv 31
G DjL AvQ h, Kvb wbewZ ewK wewa viv wbavwiZ cwZZ qi weeiYx, mieivn ev idZvbxi weeiYx,
PjwZ wnmve, URvixZ RgvKZ A_i wnmve weeiYx, DcKiY gRyì weeiYx, Drcvw`Z cY gRyì weeiYx,
evwYwRK `wjjvw` Ges wewa viv wbavwiZ cyK I bw_c msiY KiZ ne| m gvZveK, qi weeiYx msiY
Kiv AvekK| g~j mshvRb Ki wewagvjv, 1991 Gi wewa 22 G DjL AvQ h, Kvb wbewZ ewK q wnmve
cyK, weq wnmve cyK, Pvjvbc cyK Ges PjwZ wnmve cyK Gi ga hv chvR nq, Zv msiY KiZ ne|
Avcbvi cwZvbi q wnmve cyKi cqvRb iqQ| `vwLjc qi cwigvY DjL Kivi evaevaKZv iqQ|
ZvB, q wnmve cyK msiY bv Kij, `vwLjc mwVKfve qi cwigvY DjL Kiv me ne bv| ZvQvov, qi
wecixZ Drm fvU KZb Kivi cqvRbxqZv _vKZ cvi| ZvB, qi wnmve ivLZ ne| AwaK, qi wnmve
msiY bv Kij Avcbvi cwZvb Kx Kx q KiQ Ges Kx Kx wex KiQ Zv wbaviY Kiv me bq| mevcwi, g~j
mshvRb Ki eev njv GKwU wnmve-wbfi Ki eev| ZvB, qi wnmve msiY Kiv Riix| h me cwZvb
DcKiY Ki iqvZ MnY Ki Zvì Rb PjwZ wnmve cyK (g~mK-18) msiY Kiv AvekK| Avcbviv hnZz iqvZ
MnY Kib bv, ZvB Avcbvì PjwZ wnmve cyK msiYi AvekKZv bB| g~j mshvRb Ki AvBbi aviv 6 G
fvU cwikvai mgq Ges cwZ DjL AvQ| mev mieivni `vwLjci gvag fvU cwikva KiZ ne|
h me mev c`vbKvix iqvZ MnY Ki bv, mme mev c`vbKvix PjwZ wnmve cyK msiY Ki bv| g~j mshvRb
Ki AvBbi aviv 37 Gi Dc-aviv (2) Gi `dv (U) Abymvi, fvUi AvIZvq wbewZ ewi wbKU _K h_vh_ fvU
Pvjvbcmn Kvb fvUhvM cY ev mev q KiZ ne| wK eve AbK AwbewZ ewi wbKU _K q Ki
_vK| m Drm fvU KZb msv wewa-weavb Abymvi chvR nj Drm fvU KZb KiZ ne| Ze,
cwicvwjZ (compliant) Ki`vZvMY mvaviYZt AwbewZ cwZvbi wbKU _K q Ki bv| KviY, fvU Pvjvbmn
q Kij DcKiY Ki iqvZ bqv hvq| ZvQvov, fvU Pvjvbmn q Kij Drm fvU KZbi I myweav iqQ|
22. PjwZ wnmve c

y K
(gm
~ K-18)
ck-229: Avgiv GKwU KmgwU Drcv`bKvix cwZvb| Avgiv AvigvwbUvjvi LyPiv I cvBKvix `vKvb _K
DcKiY q Ki _vwK| DcKiY qi mgq `vKvb`viiv wej Pvjvb c`vb Ki| Zviv Kvb fvU Pvjvb c`vb Ki bv
| wK ivR^ AwWU `j Avgvì cwZvbK LyPiv I cvBKvix `vKvb _K qKZ g~ji Ici 4 kZvsk nvi fvU
c`vb KiZ ejQ| GB wb`kbv wK mwVK AvQ ? mwVK nj `vweKZ UvKv PjwZ wnmve iwRvii RgvKZ wwZ
_K mg^q Kiv hve, bvwK URvwi Pvjvbi gvag Rgv w`Z ne? [gvt Aveyj evkvi, GKvDUm Awdmvi, GwjU
KmgwU wj:|]
Di: wb`kbvwU mwVK AvQ| Avcbvi cwZvbi PjwZ wnmve iwRvi (g~mK-18) hw` h_ cwigvY wwZ _vK,
Zvnj IB wwZ _K Avcbviv eKqv mg^q KiZ cvib| Avgvì `ki fvU eevq fvUi AvIZvq wbewZ
bq Ggb ewi wbKU _K Kvb q Kiv hve bv| Avcbviv Gic AwbewZ ewi wbKU _K DcKiY q
KiQb| Avcbvi hw` g~mKi AvIZvq wbewZ ewi wbKU _K DciKY q KiZb, Zvnj AvcbvìK fvU
78 | P a g e
Pvjvb (g~mK-11) `qv nZv| Drm fvU KZb msv weavb Abymvi, Kvb Drcv`K ev Kvb eemvqx hw` fvU
Pvjvbmn Kvb mieivn c`vb Ki, Zvnj IB mieivn hvMvb`vi KZK mieivn wnme weewPZ ne bv Ges IB
mieivni Ici _K Kvb fvU KZb KiZ ne bv| wK hw` qi mc fvU Pvjvb bv _vK, Zvnj IB qi
Ici fvU duvwK nqQ| whwb wew KiQb, wZwb fvU duvwK w`qQb| wZwb hw` Drcv`K nb Zvnj 15 kZvsk fvU
duvwK w`qQb| m 15 kZvsk fvU Drm KZb Kivi AvekKZv _vK| wZwb hw` vvW eevq fvU
c`vbKvix eemvqx nb, Zvnj wZwb 15 kZvsk fvU duvwK w`qQb| mI 15 kZvsk fvU Drm KZb KiZ
nq| wZwb hw` 4 kZvsk fvU cwikvaKvix eemvqx nb, Zvnj wZwb 4 kZvsk fvU duvwK w`qQb| m 4 kZvsk
fvU Drm KZb Kivi AvekKZv _vK| wZwb hw` cvKR fvUi AvIZvq eemvqx nb, Zvnj hvMvb`vi wnme 4
kZvsk fvU Drm KZb KiZ ne| Avcbvi eYbv Abymvi, Avcbviv AvigvwbUvjvi LyPiv I cvBKvix `vKvb _K
DcKiY q KiQb| `vKvbi fvUi AvIZvq iwRkb bB| `vKvbi hnZz fvUi iwRkbB bB, mnZz
Icii wZb KvUvMwii Kvb& KvUvMwii ga `vKvbwU coe Zv wbaviY Kiv KwVb| mvaviYZt Gic `vKvb 4 kZvsk
nvi eemvqx chvqi fvU cwikva Ki _vK| ZvB, G 4 kZvsk fvU Drm KZb Kivi AvekKZv wQj|
Avcbviv hnZz h_vmgq fvU Drm KZb Kibwb, mnZz GLb 4 kZvsk fvU cwikva KiZ ne| IB fvU h
ZvwiL cwikvai AvekKZv wQj m ZvwiL _K h ZvwiL cwikva Kiv nQ m ZvwiL ch gvwmK 2 kZvsk nvi
mij m~` cwikva KiZ ne| cwZvbi PjwZ wnmve iwRvi (g~mK-18) hw` h_ wwZ _vK, Zvnj IB wwZ
_K weqvM Ki GB fvU cwikva Kiv hve wKbv Zv wbq weZK AvQ| g~j mshvRb Ki AvBb, 1991 Gi aviv 9
Gi Dc-aviv (1) G DjL AvQ h, c`q Drcv` Kii (output tax) wecixZ DcKiY Ki iqvZ MnY Kiv hve|
A_vr Drcv` Ki (output tax) Qvov Ab wKQz PjwZ wnmve (g~mK-18) _K weqvM Kiv hve bv| Avevi, g~j
mshvRb Ki wewagvjv, 1991 Gi wewa 23 Gi Dc-wewa (1) G DjL AvQ h, c`q Ki Ges Ab hKvb miKvix
cvIbv PjwZ wnmve mg^q Kiv hve| ZvB, gvV chvq G welqwU wbq weZK mw nq| Avwg welqwU Gfve `wL h,
hw` PjwZ wnmve h_ wwZ _vK Ges hw` PjwZ wnmvei wwZ _K IB ewYZ fvU weqvM Kiv nq, Zvnj Gi
cfve wK? Gi dj, Kvb ivR^ duvwK nq bv| wwZ _K weqvM KiZ bv w`j Zvi AwZwi wwZ Rgv _vKvi ciI
ZvK miKvix KvlvMvi A_ Rgv KiZ nq, hv bvq-wePvii cwicx| ZvB, PjwZ wnmvei wwZ _K IB c`q
fvU weqvM Kiv hve ej Avgvi ewMZ AwfgZ|
ck-230: Avgiv GKwU KmgwU Drcv`bKvix cwZvb| Avgiv AvigvwbUvjvi LyPiv I cvBKvix `vKvb _K
DcKiY q Ki _vwK| DcKiY qi mgq `vKvb`viiv wej Pvjvb c`vb Ki| Zviv Kvb fvU Pvjvb c`vb Ki bv
| wK ivR^ AwWU `j Avgvì cwZvbK LyPiv I cvBKvix `vKvb _K qKZ g~ji Ici 4 kZvsk nvi fvU
c`vb KiZ ejQ| GB wb`kbv wK mwVK AvQ ? mwVK nj `vweKZ UvKv PjwZ wnmve iwRvii RgvKZ wwZ
_K mg^q Kiv hve, bvwK URvwi Pvjvbi gvag Rgv w`Z ne? [gvt Aveyj evkvi, GKvDUm Awdmvi, GwjU
KmgwU wjt]
Di: wb`kbvwU mwVK AvQ| Avcbvi cwZvbi PjwZ wnmve iwRvi (g~mK-18) hw` h_ cwigvY wwZ _vK,
Zvnj IB wwZ _K Avcbviv eKqv mg^q KiZ cvib| Avgvì `ki fvU eevq fvUi AvIZvq wbewZ
bq Ggb ewi wbKU _K Kvb q Kiv hve bv| Avcbviv Gic AwbewZ ewi wbKU _K DcKiY q
KiQb| Avcbvi hw` g~mKi AvIZvq wbewZ ewi wbKU _K DciKY q KiZb, Zvnj AvcbvìK fvU
Pvjvb (g~mK-11) `qv nZv| Drm fvU KZb msv weavb Abymvi, Kvb Drcv`K ev Kvb eemvqx hw` fvU
Pvjvbmn Kvb mieivn c`vb Ki, Zvnj IB mieivn hvMvb`vi KZK mieivn wnme weewPZ ne bv Ges IB
mieivni Ici _K Kvb fvU KZb KiZ ne bv| wK hw` qi mc fvU Pvjvb bv _vK, Zvnj IB qi
Ici fvU duvwK nqQ| whwb wew KiQb, wZwb fvU duvwK w`qQb| wZwb hw` Drcv`K nb Zvnj 15 kZvsk fvU
duvwK w`qQb| m 15 kZvsk fvU Drm KZb Kivi AvekKZv _vK| wZwb hw` vvW eevq fvU
c`vbKvix eemvqx nb, Zvnj wZwb 15 kZvsk fvU duvwK w`qQb| mI 15 kZvsk fvU Drm KZb KiZ
nq| wZwb hw` 4 kZvsk fvU cwikvaKvix eemvqx nb, Zvnj wZwb 4 kZvsk fvU duvwK w`qQb| m 4 kZvsk
fvU Drm KZb Kivi AvekKZv _vK| wZwb hw` cvKR fvUi AvIZvq eemvqx nb, Zvnj hvMvb`vi wnme 4
kZvsk fvU Drm KZb KiZ ne| Avcbvi eYbv Abymvi, Avcbviv AvigvwbUvjvi LyPiv I cvBKvix `vKvb _K
DcKiY q KiQb| `vKvbi fvUi AvIZvq iwRkb bB| `vKvbi hnZz fvUi iwRkbB bB, mnZz
Icii wZb KvUvMwii Kvb& KvUvMwii ga `vKvbwU coe Zv wbaviY Kiv KwVb| mvaviYZt Gic `vKvb 4 kZvsk
nvi eemvqx chvqi fvU cwikva Ki _vK| ZvB, G 4 kZvsk fvU Drm KZb Kivi AvekKZv wQj|
Avcbviv hnZz h_vmgq fvU Drm KZb Kibwb, mnZz GLb 4 kZvsk fvU cwikva KiZ ne| IB fvU h
ZvwiL cwikvai AvekKZv wQj m ZvwiL _K h ZvwiL cwikva Kiv nQ m ZvwiL ch gvwmK 2 kZvsk nvi
79 | P a g e
mij m~` cwikva KiZ ne| cwZvbi PjwZ wnmve iwRvi (g~mK-18) hw` h_ wwZ _vK, Zvnj IB wwZ
_K weqvM Ki GB fvU cwikva Kiv hve wKbv Zv wbq weZK AvQ| g~j mshvRb Ki AvBb, 1991 Gi aviv 9
Gi Dc-aviv (1) G DjL AvQ h, c`q Drcv` Kii (output tax) wecixZ DcKiY Ki iqvZ MnY Kiv hve|
A_vr Drcv` Ki (output tax) Qvov Ab wKQz PjwZ wnmve (g~mK-18) _K weqvM Kiv hve bv| Avevi, g~j
mshvRb Ki wewagvjv, 1991 Gi wewa 23 Gi Dc-wewa (1) G DjL AvQ h, c`q Ki Ges Ab hKvb miKvix
cvIbv PjwZ wnmve mg^q Kiv hve| ZvB, gvV chvq G welqwU wbq weZK mw nq| Avwg welqwU Gfve `wL h,
hw` PjwZ wnmve h_ wwZ _vK Ges hw` PjwZ wnmvei wwZ _K IB ewYZ fvU weqvM Kiv nq, Zvnj Gi
cfve wK? Gi dj, Kvb ivR^ duvwK nq bv| wwZ _K weqvM KiZ bv w`j Zvi AwZwi wwZ Rgv _vKvi ciI
ZvK miKvix KvlvMvi A_ Rgv KiZ nq, hv bvq-wePvii cwicx| ZvB, PjwZ wnmvei wwZ _K IB c`q
fvU weqvM Kiv hve ej Avgvi ewMZ AwfgZ|
23. ciy vi, Dcnvi, wMdU fvDPvi, wWmKvDU mj, IqviwU wicm
gU
ck-231: Avgiv gvevBj dvb I BUvibU mev c`vbKvix cwZvb| Avgiv hw` KvgviK wWmKvDU w`Z PvB
Zvnj wKfve w`Z ne? gvU wej _K wWmKvDU weqvM Ki Zvi Ici fvU cwikva KiZ ne bvwK megvU
weji Ici fvU cwikva Ki Zvici wWmKvDU w`Z ne? [gvt Rvnvxi Avjg, Uv BDwbU, Aivg UwjKg
evsjv`k wjt, XvKv|]
Di: cYi wWmKvDU `qvi Rb wZbwU kZ iqQ| g~j mshvRb Ki wewagvjv, 1991 Gi wewa 3 Gi Dc-
wewa (6) G D kZmg~n DjL AvQ| kZmg~n njv:
(1) GKwU RvZxq `wbK wew cPvi KiZ ne;
(2) eviv gvm mgq mevP wZwik w`b wWmKvDU c`vb Kiv hve; Ges
(3) NvwlZ/Abygvw`Z g~ji 15 kZvski ewk wWmKvDU c`vb Kiv hve bv|
wK mevi g~j NvlYv `qvi weavb bB| ZvB, mevi Kvb& g~j _K wWmKvDU w`Z ne G aibi
ckB Avm bv| g~j mshvRb Ki AvBb, 1991 Gi aviv 5 Gi Dc-aviv (4) Abymvi, mevi fvU avh KiZ
ne megvU cvwi Ici| GKB AvBbi aviv 2 Gi `dv (f) Abymvi megvU cvw A_ njv Kvb mev c`vbi
wewbgq Kwgkb ev PvRmn cvc ev cv mgy`q A_| A_vr mev c`vb Kivi wewbgq h g~j MnY Kiv nq, mUvB njv
megvU cvw| GB megvU cvwi Ici fvU chvR ne| mevi h g~j MnY Kiv ne m g~jB njv megvU
cvw| ZvB, mev c`vbKvix mev c`vb Kivi wewbgq h g~j MnY Kie m g~ji Ici fvU chvR ne| g~j
nvm-ew nZ cvi| GRb Avjv`v Kvb AvbyvwbKZv cwicvjb KiZ ne bv| ZvB, wWmKvDU `qvi ci h g~j
mevwU wew Kiv nQ m g~ji Ici fvU cwikva KiZ ne|
ck-232: Avgiv wewfb cwZvb _K wMdU fvDPvi q Ki KgPvixì c`vb Kwi| hgb: Kvb cuvPZviv nvUj
_K wMdU fvDPvi q Ki KgPvixì Drmvn `qvi Rb c`vb Kwi| wMdU fvDPvii gvag mvaviYZ nvmKZ
g~j GKwU cvKR q Kiv nq| aiv hvK, 12 nvRvi UvKvi GKwU cvKR nvmKZ g~j 10 nvRvi UvKvq q Kiv
nq| GKwU wbw` mgq ch wMdU fvDPvi eenvi Kiv hvq| eenvi Kiv bv nj Zv evwZj nq hvq| wMdU fvDPvii
gvag wbw` cvKRwU fvM Kiv nq| Kvb AwZwi A_ c`vb Kiv nq bv| wMdU fvDPvi qi wecixZ Avgiv
hLb g~j cwikva Kwi ZLb Drm fvU KZb KiZ ne wKbv m welq AbyMn Ki gZvgZ w`b| [Bevnxg Lwjj,
wmwbqi Awdmvi, wmwU evsK GbG, XvKv|]
Di: A_bwZK KgKvi GKwU ewk njv ^vfvweK MwZ I cwqvq A_bwZK KgKv mw nq hvq| Gfve
A_bwZK KgKv PjZ _vK| Gici g g Zv ijUix KZci bRi Avm| ZLb Gi Ici cqvRbxq
wewa-weavb cYqb Kiv nq| Avcbvi ck h welqwUi AeZviYv Kiv nqQ Zv Ggb GKwU welq| wMdU fvDPvi
msv A_bwZK KgKv AwZ mwZKvj Pvjy nqQ| Avgvì `ki eZgvb fvU eevq GLbI G msv Kvb
wewa-weavb cPwjZ nqwb| ZvB, fvU eevi mvgwMK bxwZgvjvi AvjvK G welqwU wbw KiZ ne| Avcbvi ck
ewYZ AvQ h, wMdU fvDPvii Pq AwZwi Kvb A_ cwikva Kiv ne bv| AbK mgq Ggb nq h, wMdU
fvDPvii Pq ewk g~ji wKQz q Kiv nj AwZwi A_ cwikva KiZ nq| AbK mgq wMdU fvDPvii gvag
mywbw` wKQz Kbv nq| hgb: Avcbvi eYbvgZ cuvPZvi nvUji cvKR wKb Avcbviv Avcbvì KgPvixìK
`b| G IB cvKR wexi fvUi h weavb Zv chvR ne| nvUj I iviuvi Ici fvU chvR
iqQ, Zv Drm KZb KiZ ne bv| A_vr mev c`vbKvix ^vfvweKfve fvU cwikva Kieb| wMdU fvDPvi GKwU
cvKR wex| wexi mgq g~mK-11 Pvjvb Bmy KiZ ne| nvUj-iviuv mev qi Drm fvU KZb
chvR bB weavq Avcbviv mgy`q g~j cwikva Ki èb| hLb cvKRwU fvM Kiv ne ZLb Avi fvU cwikva
80 | P a g e
KiZ ne bv| g~j mshvRb Ki AvBb, 1991 Gi aviv 6 Gi Dc-aviv (2) I (3) Abymvi, hLb cY ev mev c`vb
Kiv nq ev hLb cY ev mev c`vb msv Pvjvbc Bmy Kiv nq ev hLb AvswkK ev c~Y g~j cvIqv hvq - GB wZbwU
NUbvi ga Kvb GKwU NUbv NUjB ZLb fvU cwikva KiZ ne| AvjvP g~j cwikva Kiv nqQ| ZvB,
^vfvweK cwZZ fvU cwikva KiZ ne| wMdU fvDPvi eenvi Kivi mgq fvU cwikva KiZ ne bv|
Avevi, AbK mgq wMdU fvDPvii gvag mywbw` Kvb cvKR ev è wex Kiv nq bv| wMdU fvDPvi w`q `qv
nq| wMdU fvDPvi njv bM` A_i gZ| wMdU fvDPvi eenvi Ki wbw` vb _K hKvb cY ev mev q Kiv
nq| wMdU fvDPvi `qvi mgq Rvbv hvq bv h, GB wMdU fvDPvi eenvi Ki Kvb cY ev mev q Kiv ne|
hgb: wWUcvUgUvj vi AbK mgq wMdU fvDPvi c`vb Ki _vK| Gme wMdU fvDPvi wex Kiv nq bv|
Kvgviì webvg~j c`vb Kiv nq| Gic hLb wMdU fvDPvi eenvi Ki cY q Kiv ne, ZLb ^vfvweK
cwZZ IB cYi Ici chvR fvU cwikva KiZ ne| wMdU fvDPvi bM` A_i gZ eenvi Kiv ne| eZgvb
G welq mywbw` wewa-weavb bv _vKvq cwiwwZf` weavb wfb nZ cvi|
ck-233: 60 kZvsk evwYR evUv (trade discount) `qvi mgq, fvUi wbqgvbymvi 15 kZvsk evwYR evUv c`vb
Kiv nq| AZtci g~j _K Aewk evwYR evUv c`vb Kiv nq| GLvb Zv Kvb& g~ji Ici fvU cwikva Kie|
15% evwYR evUv `qvi ci h g~j Aewk _vKe m g~ji Ici bv-wK Zvi q g~ji Ici hv Aviv Kg| [Lvb
gnwmbym-mvenvb, Awdmvi, Bbmv dvgvwmDwUKvjm wjt, 40 knx` ZvR Dxb Avng` miYx, ZRMuvI ev/G,
XvKv|]
Di: cbi kZvsk evwYR evUv wnmve Kivi ci cYi h g~j ùvove m g~ji Ici fvU cwikva KiZ ne|
Gici cY g~j _K weZv Aviv wWmKvDU w`Z cvib, Zv weZv Ges Zvi eemvqxK mKi welq| fvU
wefvMi `Lvi welq bq| fvU Gi weavb njv wWmKvDU `qv hve Abygvw`Z g~ji mevP 15 kZvsk| ZvB,
Abygvw`Z g~j _K 15 kZvsk g~j ev` `qvi ci hw` fvU cwikva Kiv nq, Zvnj fvU ìi Avi wKQz KiYxq
_vK bv| DjL, G kZwU QvovI wWmKvDU `qvi Rb AviI `ywU kZ iqQ| Zv njv: (1) RvZxq `wbK cwKvq
wew cPvi c~eK fvUi wefvMxq KgKZvK AewnZ KiZ ne| wewZ DjL KiZ ne h, Kvb& Kvb&
weqK` Kvb& Kvb& ZvwiL Ges kZKiv KZfvM wWmKvDU c`vb Kiv ne; Ges (2) h Kvbv eviv gvm mgq
30 (wk) w`bi ewk wWmKvDU c`vb Kiv hve bv| A_vr eviv gvm mgqi ga GKvw`g ev f f megvU
30 (wk) w`b wWmKvDU c`vb Kiv hve| wWmKvDU `qvi cwigvY 15 kZvski ewk nj Zv Kvb& g~ji Ici
fvU c`vb Kie Zv njv g~j ck| fvU AvBb G welqwU cwivifve DjL bB| fvUi bxwZ njv, fvU c`vb
Kieb Zv| Ze, Zv fvU c`vb Kieb Zvi qg~ji Ici, GUvB ^vfvweK| ZvB, AvjvP welqwU AvcvZZt
Zv Ges weZvi gvS wbw KiZ ne|
ck-234: wevcbx msv KZK 1,80,000 UvKv weji 30,000 UvKv wWmKvDU c`vb KiQ| 1,80,000
UvKvi Ici fvU chvR ne bv-wK 1,50,000 UvKvi Ici chvR ne? [dRj ivwe, GKvDUm Awdmvi, icmx
evsjv nvUj|]
Di: mevi fvU AvivwcZ nq megvU cvwi Ici| megvU cvw njv Zvi wbKU _K h g~j MnY Kiv
nq| GLvb Zvi wbKU _K 1,50,000 UvKv MnY Kiv nqQ| ZvB, 1,50,000 UvKvi Ici fvU chvR ne|
ck-235: Avmevec mieivn `qvi mgq hw` cKZ g~j _K wWmKvDU `qv nq, Zvnj Kvb& g~ji Ici fvU
cwikva KiZ ne? cKZ g~j bvwK wWmKvDU g~j? [gvt Lvqivgvb, GvKvDUm Awdmvi (fvU), wgicyi
GwMKvjPvivj IqvKkc Gv Uwbs zj (gU&m), wgicyi, XvKv]|
Di: mevg AvRvwZK ixwZ (international best practice) Abymvi, cKZ weq g~ji Ici fvU chvR nq|
wK Avgvì `ki fvU eevq bvbv KviY cKZ weq g~j wbaviY Kiv KwVb| ZvB, Avgvì `ki fvU
eevq cYi g~j NvlYv c`vb I Abygv`bi weavb Kiv nqQ| Kvb cYi NvwlZ I Abygvw`Z
g~ji wfwZ fvU cwikva KiZ nq| NvwlZ Ges Abygvw`Z g~j QvovI cYi Aviv KwZcq g~j wbaviY
cwZ iqQ| hgb: Uvwid g~j, mevP weq g~j, cv`MYbvi gvag wbavwiZ g~j BZvw`| g~j mshvRb Ki
AvBb, 1991 Gi aviv-5 Ges wewa-3 G cYi I mevi g~j Abygv`b msv weavb weaZ AvQ| cYi
Abygvw`Z g~j cY wew KiZ nq Ges IB g~ji Ici fvU cwikva KiZ nq| cYi hw` wWmKvDU
c`vb Kivi cqvRb nq, Zvnj wZbwU kZ cvjb KiZ nq| h_v:- (1) wWmKvDU `qvi ci KZ g~j cY wew Kiv
ne Ges Kvb gqv` wWmKvDU `qv ne Zv RvZxq `wbK cwKvq wew AvKvi cKvk Ki fvUi mswk
wefvMxq KgKZvK RvbvZ ne; (2) Abygvw`Z g~ji 15 kZvski ewk wWmKvDU c`vb Kiv hve bv; Ges (3)
eQi 30 (wk) w`bi ewk wWmKvDU `qv hve bv| Ze, 30 w`b wbiwewQbfve nIqvi cqvRb bB, f f
nZ cvi| cvVKì gb ck RbvZ cvi h, cwKvq AbK mgq wevcb `Lv hvq h, Kvb cwZvb 50 kZvsk,
81 | P a g e
60 kZvsk BZvw` AZwaK nvi wWmKvDU w`q _vK| Zviv wKfve fvU cwikva Ki| Zviv Abygvw`Z g~ji 15
kZvsk wWmKvDU w`q fvU cwikva Ki `q| Aewk wWmKvDU c`vb Ki Zvi g~j _K|
mevi wbqg GKUz Avjv`v| g~j mshvRb Ki AvBb, 1991 Gi aviv-5 Gi Dc-aviv-4 Abymvi, mevi
g~j mshvRb Ki avh KiZ ne megvU cvwi Ici| GKB AvBb megvU cvwi msv `qv AvQ| fvU AvBbi
aviv-2 Gi `dv (f) Abymvi, megvU cvw A_ KihvM mev c`vbKvix KZK c` mevi wewbgq g~j mshvRb
Ki eZxZ Kwgkb ev PvRmn cvc ev cv mgy`q A_| A_vr mevi h g~j mevwU wew Kiv nq, m g~jB
njv megvU cvw| mevi hnZz Kvb cKZ weq g~j NvwlZ/wbavwiZ/Abygvw`Z bB, ZvB h g~j mevwU
wew Kiv nq, m g~jB njv megvU cvw| m g~ji wfwZB fvU cwikva KiZ ne| wWmKvDU `qv nj,
wWmKvDU `qvi ci h g~j mevwU wew Kiv nq, m g~jB njv megvU cvw| ZvB, m g~ji IciB fvU
AvivwcZ ne|
Avgvì `ki fvU eevq Avmevec mev wnme weewPZ| fvU AvBb Abymvi, RvZxq ivR^ evW Kvb cYK
mev wnme Ges Kvb mevK cY wnme NvlYv KiZ cvi| Avmevec hnZz mev wnme weewPZ Ges hnZz
mevi wWmKvDU `qvi ci h g~j wew Kiv nq m g~jB njv megvU cvw, mnZy wWmKvDU `qvi ci
h g~j mevwU wew Kiv nq m g~ji Ici fvU cwikva KiZ ne|
ck-236: Avgiv evUvix Drcv`b Ki wew Kwi| wewi mgq 2/3 eQii IqviwU `qv nq| IqviwUKZ mgqi
ga evUvixZ Kvb wU `Lv w`j Zv webvg~j givgZ Ki `qv nq ev cqvRb evUvix webvg~j e`j Ki `qv
nq| c_g wewi mgq fvU Pvjvb Bmy Ki, fvU cwikva Ki wew Kiv nq| cieZxZ cqvRb evUvix e`j Ki
w`j Kvb g~j bqv nq bv| ZvB, evUvix e`j Ki w`j, IB evUvix mieivni mgq fvU Pvjvb Bmy KiZ ne
wKbv, fvU cwikva KiZ ne wKbv, cwikva Kij K cwikva Kie - Zv bvwK weZv BZvw` welqmg~ni
Ici AbyMn Ki AvjvKcvZ Kib| [gvt mvBdzwb, mnKvix eevcK (fvU), bvfvbv evUvixR wjt, dR`vinvU,
PMvg|]
Di: wWmKvDU c`vb, IqviwU wicmgU BZvw` welqjv wekl aibi KgKv| G aibi A_bwZK KgKv Lye
ewk nq bv| ZvB, Avgvì `ki fvU eevq Gwelqmg~n GLbI c~Yv wewa-weavb cYxZ nqwb| Ze, wKQz wKQz
wewa-weavb cYxZ nqQ Ges gvV chvq wKQz cvKwUm mw nqQ, hvi wfwZ G aibi mgmvi mgvavb Kiv hvq|
cYi wWmKvDU `qvi weavb AvQ| wZbwU kZ cvjb Ki cYi wWmKvDU c`vb Kiv hvq| h_v:-
1. Kvb& gqv` Kvb& Kvb& weqK` _K wWmKvDU `qv ne Zv RvZxq cwKvq cKvk Ki fvUi wefvMxq
KgZvK AewnZ KiZ nq; 2. Abygvw`Z g~ji 15 kZvski ewk wWmKvDU `qv hve bv; Ges 3. wZb kZ cuqlw
w`bi ga 30 w`bi ewk mgqi Rb wWmKvDU `qv hve bv| mevi eemvqxK ^vfvweK ixwZ-bxwZ Abymvi
wWmKvDU `qv hvq| hnZz mevi Kvb g~j Abygv`b wbZ nq bv Ges hnZz mevi fvU Avivc nq
megvU cvwi Ici Ges hnZz megvU cvw njv mev c`vbi wewbgq h g~j MnY Kiv nq mB g~j; mnZz
mevi wWmKvDU c`vbi cqvRb nq bv| cKZc ^vfvweK eemvqxK ixwZ-bxwZ Abyhvqx h g~j mev c`vb
Kiv nq m g~ji Ici fvU cwikva KiZ nq|
Gevi IqviwU wicmgUi K_vq Avwm| IqviwU wicmgU nq cYi | cYi IqviwU wicmgU
welq Kvb mywbw` wewa-weavb GLbI cYxZ nqwb| Ze, gvevBj dvbi mxgKvWi wicmgU msv RvZxq
ivR^ evWi GKwU evLvc wQj| evLvc bs-07/g~mK/2005, ZvwiL: 13.06.2005| GB evLvc ejv wQj h,
nvwiq hvIqv, Pzwi nIqv ev b nq hvIqvi KviY gvevBj Uwjdvbi bî AcwiewZZ iL mxgKvW ev Abyic KvW
cwZvcbi bZzbfve -Ki c`vb KiZ ne bv| Ze, gvevBj Uwjdvb mshvM c`vbKvix cwZvbK G
aibi KvW cwZvcbi Z_vw` msiY KiZ ne Ges cwZ gvm `vwLjc ck Kivi mgq IB Z_vw` mshy Ki
mswk fvU ì ciY KiZ ne| GB evLvcwU Gevi (2014) evwZj Kiv nqQ| GLvb DjL h, gvevBj
dvbi mxgKvW Avgvì `ki fvU eevq cY bq, eis mev wnme weewPZ| RvZxq ivR^ evW Kvb cYK
mev wnme Ges Kvb mevK cY wnme NvlYv KiZ cvi| cYi cwZvcb msv Kvb wewa-weavb bv
_vKjI gvV chvq wKQz cvKwUm mw nqQ| hgb: Kvb AvBUg cwZvcb KiZ nj c~ei AvBUgwU dir Avbv
nq| mvaviYZt 90 w`b ciB Gaibi cwZvcb nq _vK ZvB, wWU bvU Bmy Kiv nq bv| c~ei AvBUgi
gWj bv^vi Ges bZzb AvBUgi gWj bv^vi DjL Ki bZzb AvBUgwU fvU cwikva ewZiK, fvU Pvjvb Bmy
Ki mieivn `qv nq| g~mK-17, I g~mK-18 iwRvii ge Kjvg bvU ivLv nq| c~ei AvBUgwU givgZ Ki
cyYivq ^vfvweKfve fvU Pvjvb Bmy Ki, fvU cwikva Ki wew Kiv nq| G aibi wewi Z_jv ^Qfve ivLv
nq| g~j mshvRb Ki wewagvjv, 1991 Gi wewa-22 Gi Dc-wewa (2) Abymvi, wnmvec Ggbfve msiY KiZ
82 | P a g e
ne hvZ Zv mnR wbixv Kiv hvq| webvg~j evUvixi IqviwU wicmgUi fvU cwikva KiZ ne,
Gaibi ee gvUI hywmZ ev evemZ bq| Avevi, IqviwU wicmgUi Avovj hb ^vfvweK fvU duvwK
nq bv hvq m welqwUI bRi ivLZ ne| ZvB, ^Qfve wnmvec msiYi gvag webvg~j Ges fvU cwikva
eZxZ IqviwU wicmgU Kiv hvq ej Avgvi AwfgZ| Ze, G welq RvZxq ivR^ evWi gZvgZ bqv hvq|
ck-237: Avgvì cwZvb AvBmwg cZ Ki| Avgiv gvS gvS wWmKvDU `qvi mvKyjvi `B| ZLb Avgvì
AvBmwg Zv wWjviMY wWmKvDU iU AvBmwg bqvi Rb Avgvì KvQ UvKv Rgv `q| Avgiv RgvKZ UvKvi
wecixZ me AvBmwg GKevi mieivn KiZ cvwi bv| KviY, Avgvì dvixi wbw` Drcv`b gZv iqQ|
ZvQvov, Zvi AvBmwg msiY Kivi vbvfvei KviY GKevi me AvBmwg Zv mieivn bq bv| Gic
Avgiv A A Ki AvBmwg Wwjfvix `B| BZvga Avgvì wWmKvDU `qvi mgq cvi nq hvq| wK h UvKv
Zv GKevi Rgv w`qQ m UvKv eve` me AvBmwg mieivn `qv kl nq bv| Gfve wWmKvDU mgq cvi nq
Mj c~e cwikvwaZ g~ji wecixZ wWmKvDU g~j AvBmwg mieivn Kiv hve wKbv m welq AbyMn Ki
gZvgZ w`b| Ges wWmKvDU mgqi ga fvU Pvjvb Bmy Ki wWmKvDU mgqi ci AvBmwg mieivn Kiv hve
wKbv m welq gZvgZ w`b| [gvt Gg`v`yj nK, GvwmmUvU gvbRvi (GvKvDUm) Ges gvt bvwmi Dwb,
GvwmmUvU gvbRvi (fvU G GvKvDUm), KvRx dvgm, evwo bs-84, ivW bs-7/G, avbgw, XvKv|]
Di: bv, wWmKvDU mgq cvi nq Mj c~e cwikvwaZ g~ji wecixZ wWmKvDU g~j AvBmwg mieivn Kiv hve
bv Ges wWmKvDU mgqi ga fvU Pvjvb Bmy Ki wWmKvDU mgqi ci AvBmwg mieivn Kiv hve bv|
wWmKvDU njv GKUv myweav| GB myweav wbw` mgqi Rb c`vb Kiv nq| GB mgqi evBiI hw` GB myweav c`vb
Kiv nq, Zvnj miKvix ivR^ Av`vq SuywKi ga covi AvksKv _vK| wWmKvDU c`vbi Rb wZbwU kZ iqQ| g~j
mshvRb Ki wewagvjv, 1991 Gi wewa 3 Gi Dc-wewa 6 G Dnv ewYZ AvQ| kZ wZbwU njv (1) wWmKvDU `qvi
ci h g~j cY mieivn Kiv ne mB g~j Ges h gqvì Rb wWmKvDU KvhKi ne mB gqv` DjL Ki
RvZxq `wbK wew cPvi KiZ ne Ges Zv mswk fvU Awdmi wefvMxq KgKZvK AewnZ KiZ ne| (2)
wWmKvDUi cwigvY cYi cKZ g~ji 15 (cbi) kZvski ewk nZ cvie bv| Ges (3) h Kvb eviv gvm
mgq mevP wk w`bi Rb wWmKvDU c`vb Kiv hve| GB kZmg~n cwicvjb eZxZ wWmKvDU c`vb Kiv hve bv|
wWmKvDU mgq AwZv nIqvi ciI hw` wWmKvDU g~j cY mieivn Kiv hvq Ges wWmKvDU mgqi ga fvU
Pvjvb Bmy Ki hw` wWmKvDU mgqi ciI cY mieivn Kiv hvq; Zvnj wWmKvDU mgq AwZv nIqvi ciI
AbKw`b ch wWmKvDU g~j cY wew Kiv me| hv GKw`K ivR^ Av`vqi Rb SzuwKc~Y, Abw`K ^vfvweK
eemvqxK ixwZ-bxwZi mv_I mZxc~Y bq| ZvB, wWmKvDU c`vb KiZ nj IB kZmg~n cwicvjb Ki wWmKvDU
c`vb KiZ ne| wWmKvDU c`vbi Rb GKwU mgq wbaviY Ki `qv nqQ| Zv njv evi gvm mgq mevP wk
w`b| A_vr Kvb wekl KviY hw` wKQz cY wWmKvDU g~j wew Kivi cqvRb nq, Zvnj hb GB mgqi ga
wew KiZ cvi| wWmKvDU mgq cvi nq MjI hw` wWmKvDU g~j cY wew Kiv hvq Ges hw` wWmKvDU
mgqi ga fvU Pvjvb Bmy Ki cieZxZ cY mieivn `qv hvq, Zvnj wWmKvDU `qvi welqwU AcvmwK nq
hvq| cY cKZ g~jB wew Kivi K_v| KviY, cKZ g~ji ga DcKiY eq, g~j mshvRb Ges gybvdv Afy
_vK| cKZ g~j cY wew KiZ cvijB ^vfvweK eemvqxK ixwZ-bxwZ envj _vK| `xNw`b hver wWmKvDU g~j
cY wew Kiv eemvqxK ixwZ-bxwZi mv_ mZxc~Y bq| ZvB, ewYZ wZbwU kZ h_vh_fve cvjb KiB wWmKvDU
c`vb Ki cY wew Kiv AvekK|
ck-238: cY weqi Kkj wnme Avgiv gvS gvS cyivi NvlYv Kwi| hgb: Kvb GKwU cYi mv_ GKwU
vP KvW c`vb Kiv nq| IB vP KvW Mvcbxq bî ev cyivii Qwe gyw`Z _vK| IB vP KvWi wfwZ
ZvìK Avgiv cyivi c`vb Kwi| Avgvi ck njv, IB cyivijv wKbZ A_ eq KiZ nq| AbK mgq fvU
cwikva Ki cyivijv Kbv nq| ZvB, wewZ cYi g~j NvlYvq cyivi Af y KiZ ne wKbv Ges cyivi
Kbvi mgq hw` fvU cwikva Kiv nq _vK, Zvnj IB fvU iqvZ cvIqv hve wKbv m welq AbyMn Ki gZvgZ
w`b| [gv: Avey gymjxg mvBdzwb, GvwmmUvU gvbRvi (Uvkb), gvwiKv evsjv`k wjwgUW|]
Di: wewfb cwZvb Zvì cY wewi Rb wewfb Kkj Aej^b Ki _vK| Kvb cwZvb vP KvW c`vb Ki|
vP KvW gyw`Z cyivi ZvK c`vb Ki| Avevi, KLbv `Lv hvq h, KqK wcQ cY GK GKUv cvKR
cZ Kiv nq| IB cvKRi mv_ Ab GKUv cY dx c`vb Kiv nq| Avevi, KLbv GKB cY KqKUv wKbj GKUv
dx `qv nq| A_vr cYi weZvMY Zvì cY wex ew Kivi Rb bvbvwea cv Aej^b Ki _vKb| h cY ev
cyivi dx `qv nq, Zv g~j cYi g~j NvlYvq Afy KiZ ne wKbv Ges cyivi qi Ici iqvZ cvIqv hve
wKbv - G welqjv me GKBiKg bq| cY wex ew Kivi GKUv cwZ njv vP KvWi wfwZ cyivi
c`vb| vP KvWi gvag bvbvwea cyivi `qv nq| hgb: Uwjwfkb, Kvgiv, Mvox BZvw`| hw` Ggb nq h, g~j
83 | P a g e
cY weqKvix cwZvb wbR mivmwi IB me cyivi A_vr Uwjwfkb, Kvgiv, Mvox BZvw` q Ki Ges wbR
mivmwi g~j cYi ZvìK GB cyivijv c`vb Ki, Zvnj cwZ GK iKg| Gic g~j cYi g~j
NvlYv `qvi mgq g~j NvlYv dig A_vr g~mK-1 digi g~j mshvRbi Kjvg (Kjvg 8 I 9) Dcnvi wnme
LiP DjL KiZ ne| g~j cYi cwZ AvBUg Dcnvi eve` KZ LiP nq, Zv cwZvb eevcbv wnme Ki ei
Kie| Ges g~j cYi g~j NvlYv `qvi mgq mB cwigvY A_ g~j mshvRbi Kjvg DjL Kie| Uwjwfkb,
Kvgiv, Mvox BZvw` fvU cwikva Ki fvU Pvjvbmn q KijI IB fvU iqvZ bqv hve bv| KviY, GB
AvBUgjv Avgvì `ki fvU eevq DcKiY bq| g~j mshvRb Ki AvBb, 1991 Gi aviv 2 Gi `dv (M)-Z
DjL AvQ h, Kx Kx DcKiY wnme weewPZ ne, Avi Kx Kx DcKiY wnme weewPZ ne bv| m gvZveK,
Uwjwfkb, Kvgiv, Mvox BZvw` DcKiY wnme weewPZ ne bv| ZvB, Gjvi Ici iqvZ cvIqv hve bv| Ze,
AbK cwZvb Avi GK cwZZ cyivi c`vb Ki _vK| Zv njv, cyivi c`vb msv hveZxq `vwqZ Kvb
Abyvb AvqvRK cwZvbK w`q `qv nq| Abyvb AvqvRK cwZvbK ej `qv nq h, Kx Kx cyivi wnme `qv
ne| Abyvb AvqvRK cwZvb hveZxq AvqvRb Ki cyivi wKb cyivi `qvi ci Abyvb AvqvRK wnme g~j
cYi gvwjKK wej `vwLj Ki| cbi kZvsk fvUmn fvU Pvjvb `vwLj Ki| g~j cYi gvwjK fvUmn g~j
cwikva Ki| Abyvb AvqvRK mev njv iqvZhvM mev| g~j cYi gvwjK cwZvb Abyvb AvqvRK cwZvbK
c` fvU iqvZ wbq bq| m g~j cYi g~j NvlYv `qvi mgq g~j NvlYv dig A_vr g~mK-1 digi
DcKiYi Kjvg (5, 6 I 7 bs Kjvg) mjm cgvkb wnme DcKiY g~j wjwce KiZ nq| cYi weq ew
Kivi Rb Aviv AbK cwZ iqQ| cwZwU cwZi B eve Aevi cwZ g~j NvlYvq Af y KiY Ges
iqvZ MnY msv welq Avjv`v nZ cvi| ZvB, cwZwU cwiwwZ Avjv`vfve weklY KiZ ne|
ck-239: Uz_c Drcv`bKvix GKwU cwZvb Uz_ci mv_ GKwU QvU `yB UvKv g~ji kvy Dcnvi wnme
mieivn KiZ PvB| G fvUi weavb wK AbyMn Ki Rvbveb| [gvngy` nvmvb dviK, BvUb, XvKv|]
Di: cYi weq ewi Rb weZvMY bvbv aibi Kkj Aej^b Kib| Dcnvi `qv njv Ggb GKwU Kkj|
Dcnvi `qvi wewfb iKg eve cwiwwZ iqQ| hgb: Uz_c Drcv`bKvix cwZvbB kvy Drcv`b Kiv nZ
cvi Ges Uz_ci cvKUi ga GKwU Ki kvyi cvKU XzwKq `qv nZ cvi| Avevi, Ggb nZ cvi h,
Uz_c Drcv`bKvix cwZvbB kvy Drcv`b Kiv nq| Uz_c Ges kvy weqK`, wWjvii KvQ cvwVq `qv
nq| Uz_c wewi mgq GKwU Ki kvyi cvKU wd w`q `qv nq| Avevi, Ggb nZ cvi h, Uz_c
Drcv`bKvix cwZvb kvy Drcv`b Kiv nq bv, eis Ab Kvb cwZvb nZ kvy q Kiv nq Ges Uz_ci
Drcv`bj _KB Uz_ci cvKUi ga w`q `qv nq| Avevi, Ggb nZ cvi h, Ab _K kvy wKb
wWjvi, wWwweDUi, weqK` cvwVq `qv nq| mLvb _K Uz_c wew Kivi mgq GKwU Ki kvy w`q `qv
nq| G msv Aviv wewfb iKgi cwiwwZ nZ cvi| cwZwU cwiwwZi fvU msv weavb ne GKUz c_K|
ZvB, GLvb mvaviYfve Reve `qv njv| Uz_c Ges kvy hw` GKB cwZvb Drcv`b Kiv nq, Zvnj
Uz_ci g~j NvlYvi gaB kvyi Dcv`vbjv Afy KiZ ne| g~j NvlYvq DcKiY Kjvg GB
Dcv`vbjv wjLZ ne| Gi wecixZ bvU ivLv hvq h, kvywU Dcnvi wnme `qv ne| fvU Pvjvb wjLZ ne
Uz_c| Uz_ci mv_ kvy w`q w`Z ne| Uz_ci g~j NvlYvq kvyi DcKiY Afy& Kiv AvQ| ZvB,
GB DcKiYi Ici iqvZ cvc ne| kvy hw` Drcv`b bv Ki Kbv nq, Zvnj aiv hvK, fvU Pvjvbmn kvy
Kbv nqQ| Uz_ci g~j NvlYvq DcKiY Kjvg kvy wjLZ ne| GLvb bvU ivLv hvq h, kvy Dcnvi
wnme `qv ne| hnZz fvU Pvjvb AvQ, ZvB DcKiY Ki iqvZ bqv hve| fvU Pvjvb Bmy Ki Uz_c wew
KiZ ne| mv_ kvy w`q w`Z ne| Avgvì `ki fvU wmg wd `qv, A g~j `qv BZvwì Ici fvU
chvR| cYi g~j gvwjKi cvc, Avi fvU cvc miKvii| gvwjK Zvi g~j bv wbZ cvib wK miKvii fvU
cwikva KiZ ne| KviY, miKvi IB AvBUgi Ici fvU gIKzd Kiwb| AwaK, Dcnvi wnme `qv njI
cKZ A_ Zvi g~j fvvK cwikva KiZ nq| hgb: AvjvP D`vniYi Avgiv `LwQ h, Uz_ci
g~ji mv_ kvyi g~j Afy Kiv nqQ| ZvB, cKZ A_ kvyi g~j Zv cwikva Ki| wK gvKwUs Kkj
wnme GB weqK Dcnvi wnme c`kb Kiv nq|
24. mvwfm
PvR, Uws wd
ck-240: cwZ eMdzU 70 UvKv wnme dvU fvov bqv nqQ| GB 70 UvKv dvUi gvwjKK `qv ne| Kgb mvwfm
PvRi (RbviUi gBbUBbv, Rvjvbx, wKwbs, wmwKDwiwU, dvqvi mdwU, wews gBbUBbv, wjdU BZvw`) Rb
cwZ eMdzU 15 UvKv wnme IB wews-Gi dvU gvwjK GvmvwmqkbK `qv ne| GKB Pzwbvgvq G `ywU welq
84 | P a g e
DjL AvQ| 15 UvKvi Ici fvU chvR ne wKbv Ges chvR nj KZ kZvsk nvi chvR ne m welq AbyMn
Ki gZvgZ w`b| [kvnv`vZ nvmb, GwwKDwUf, mvm KbvKk wjt, gwZwSj, XvKv|]
Di: G 15 UvKvi Ici vb I vcbv fvovMnYKvix mev wnme 9 kZvsk nvi fvU chvR ne| g~j
mshvRb Ki AvBb, 1991 Gi aviv 5 Gi Dc-aviv (4) Abymvi, mev c`vbi megvU cvwi Ici fvU avh
KiZ ne| GKB AvBbi aviv 2 Gi `dv (f) Abymvi, megvU cvw A_ KihvM mev c`vbKvix KZK c`
mevi wewbgq g~j mshvRb Ki eZxZ Kwgkb ev PvRmn cvc ev cv mgy`q A_| A_vr fvU AvivchvM g~ji
ga Kwgkb, PvR, dx BZvw` Af y _vKe| G 70 UvKv Ges 15 UvKv G `ywU g~j c`vb Kiv nQ fvovi
wewbgq| Kgb mvwfmmg~n fvovi Ask| Kgb mvwfmi Rb h PvR bqv nQ Zv fvovi Ask| ZvB, mvwfm PvRmn
megvU fvovi Ici fvU chvR ne| G Kgb mvwfmjvK Abvb wewea mev ev Ab Kvb mevi
AvIZvfz Kivi AeKvk bB| KviY, GB Kgb mvwfmjv fvovi Ask| dvU fvov bv wbj GB Kgb mvwfmjv
bqvi cqvRb nZv bv| cwZ eMdzU fvovi wecixZ megvU cvw njv 70 UvKv Ges 15 UvKv, A_vr 85 UvKv| ZvB,
G 85 UvKvi Ici vb I vcbv fvov MnYKvix wnme 9 kZvsk nvi fvU cwikva KiZ ne|
ck-241: PMvg fUwibvix Gv Gwbgvj mvqm wekwe`vjq-Gi Aaxb cvw wimvm G Uwbs mUvi-G GKwU
Uws jve AvQ| mLvb cvw, wdkvixR I RxeRi wewfb cixv-bxwiv Kiv nq Ges dx bqv nq| D dx-Gi
Ici fvU chvR ne wK-bv m welq AbyMn Ki gZvgZ w`b| [gvt `jvqvi nvmb, GvKvDUm Awdmvi, cvw
wimvm G Uwbs mUvi, PMvg fUwibvix Gv Gwbgvj mvqm wekwe`vjq, Lyjkx, PMvg|]
Di: GB mevwUK g~j mshvRb Ki AvBb, 1991 Gi wZxq Zdwmj ev RvZxq ivR^ evWi Kvb Gm, Avi, I Gi
gvag fvU _K AevnwZ c`vb Kiv nqwb| ZvB, GB mevi Ici fvU chvR ne| GB mevwU g~j mshvRb Ki
AvBbi weavbvejx Abymvi Rwic msv mevi AvIZvfz ne| KviY, Rwic msvi mevi msvq ivmvqwbK cixv
mv`bKvix Afy AvQ| GB mevi wecixZ fvU 15 (cbi) kZvsk| ZvB, Uws jveiUixK fvU msv
wewa-weavb cwicvjb KiZ ne| fvU Pvjvb Bmy KiZ ne| fvU cwikva KiZ ne|
25. wd, iqvjwU, PvR, Kwgkb (wewa 18O)

ck-242: iqvjwU we`k ciY Kiv nj fvU Avivc Kiv ne wK?
Di: g~j mshvRb Ki wewagvjvi wewa-18(O) Abymvi wewea wd, iqvjwU, PvR, jvBm, iwRkb, cviwgU, cvwb,
we`yr, Mvm, Uwjdvb mshvM BZvwì Ici 15 kZvsk nvi fvU chvR ne hv Drm KZb Kivi weavb Kiv
iqQ| ZvB, iqvjwU hw` we`k ciY Kiv nq, m fvU cwikva KiZ ne| iqvjwU mvaviYZt evsKi
gvag we`k ciY Kiv nq| m evsK iqvjwUi A_ ciY Kivi mgq 15 kZvsk fvU Drm KZb Kie Ges
h_vwbqg KZbi 15 Kvhwèmi ga miKvix KvlvMvi URvix Pvjvbi gvag Rgv c`vb Kie| iqvjwU `ki
ga c`vb Kiv nj fvU AvivwcZ ne| G welq Rbgb Kvbv wevw bB| wK iqvjwUi A_ we`k ciY Kiv
nj Zvi Ici fvU AvivwcZ ne wK-bv m welq Rbgb wKwZ wevw iqQ| AbK gb Kib h, e`wkK
gy`vq Kvbv g~j cwikvwaZ nj Zvi Ici fvU AvivwcZ nq bv| G aviYv mwVK bq| ivwb Ki e`wkK gy`v
ARb Kij Zvi Ici fvU AvivwcZ ne bv mZ wK Kvbv cY ev mevi g~j hw` e`wkK gy`vq cwikva Kiv
nq, Zvnj Zvi Ici fvU AvivwcZ ne| we`kx Kvbv cwZvbi ev cYi iqvjwU c`vb Kiv, Ab K_vq ejZ
Mj Avg`vwbKZ mevi g~j cwikva Kiv| ZvB, Gic fvU cwikva KiZ ne|
ck-243: iqvjwU c~e cgU Kiv nqwb| GLb cws weji Ici iqvjwU w`Z ne wK?
Di: c~e cgU bv Kij eKqv nq MQ| AekB eKqv cwikva KiZ ne| eKqv cwikva KiZ nj 2
kZvsk gvwmK mij m~`mn cwikva KiZ nq| cwikva Ki `qvB kq| Ab_vq, gvgjv ev AwWU Avcw nZ cvi|
ck-244: Avgiv `ki wk-evwYRi Ab mevP cwZvb - dWvikb Ae evsjv`k P^vm Ae Kgvm G
BvxR (GdwewmwmAvB)| wk I evwYRi mv_ RwoZ mviv `ki msMVbmg~n Avgvì m`m| Avgvì m`mMY
AvgvìK evwlK dx c`vb Ki| GB dxi Ici G hver fvU Awdm _K fvU PvIqv nqwb| eZgvb Kvb Kvb
fvU Awdm _K ejv nQ h, Avgvì m`mMY KZK c` evwlK dxi Ici fvU cwikva KiZ ne| GLvb
DjL h, Avgvì m`m msMVbmg~n AjvfRbK cwZvb| Zviv eemvqx m`vqmn miKviKI mev c`vb Ki
_vK| eemv-evwYR cmvi, A_bwZK KgKv Dbqb, AvBb-Kvbyb cwicvjb mnRxKiY BZvw` welq Avgvì m`m
msMVbmg~n Ges Avgiv KvR Ki _vwK| Avgvì m`mMY KZK c` evwlK dxi Ici AvqKi AevnwZ `qv AvQ|
G fvU msv weavb wK ne Zv AbyMn Ki Rvbveb| [kvn& gvt Avyj LvjK, AwZwi mwPe, dWvikb Ae
evsjv`k P^vm Ae Kgvm G BvxR (GdwewmwmAvB), gwZwSj, XvKv|]
85 | P a g e
Di: g~j mshvRb Ki wewagvjv, 1991 Gi wewa 18O Abymvi wewea wd, iqvjwU, PvR BZvw` Drm g~j
mshvRb Ki KZb KiZ ne| GB wewa Abymvi, miKvwi, AvavmiKvwi, ^vqZkvwmZ I vbxq KZc KZK jvBm,
iwRkb, cviwgU c`vb ev bevqbKvj IB myweav MnYKvix ewi wbKU nZ cv mgy`q A_i Ici Drm g~j
mshvRb Ki KZb KiZ ne| dWvikb Ae evsjv`k P^vm Ae Kgvm G BvxR (GdwewmwmAvB) miKvwi,
AvavmiKvwi, ^vqZkvwmZ ev vbxq KZci AvIZvq co bv| ZvB, GdwewmwmAvB-Gi m`m msMVb KZK c`
evwlK Puv`vi Ici wewa 18O Abymvi Drm fvU Av`vq chvR ne bv| g~j mshvRb Ki AvBb, 1991 Gi wZxq
Zdwmj fvU _K AevnwZcv mevmg~n ZvwjKvfz Kiv AvQ| Kvb msMVbi m`mMY KZK c` evwlK Puv`v
GB Zdwmj Af y bB| A_vr Gic Puv`vi Ici fvU AevnwZ bB| ZvB, Gic Puv`vi Ici fvU chvR ne gg
cwZqgvb nq| evwlK dx ev Abvb dx `qv nq wKQz mev bqvi Rb| ZvB, GB cvwK ejv hvq mevi wewbgq cvw|
fvU eevq fvU AvivwcZ nq meggvU cvwi Ici| megvU cvwi A_ njv Kvb KihvM mev c`vbKvix KZK
c` mevi wewbgq Kwgkb ev PvRmn cvc ev cv mgy`q A_| ZvB, Gaibi evwlK Puv`vi Ici fvU AvBbi
eZgvb weavb Abymvi fvU chvR nq| Ze, Avgiv RvbvgZ, G aibi Puv`vi Ici gvV chvq fvU Av`vq Kiv nq
bv| A_vr gvV chvq G welqwUi mv_ mswk mKj Af nq IVwb| DjL h, Avgvì `ki AvqKi AvBb
Abymvi, G aibi dxi Ici AvqKi AevnwZ `qv AvQ| ZvB, eemv-evwYRi Ab `ki AMMY cwZvb
wnme Avcbviv G aibi dxi Ici fvU cwikva KiZ ne wKbv m welq RvZxq ivR^ evWi gZvgZ MnY
KiZ cvib|
ck-245: Avgvì cwZvbi bvg AvBwmwe KvwcUvj gvbRgU wjt| Avgiv Bmy gvbRgU, AvviivBwUs Ges
cvUdwjI gvbRgU Ki _vwK| Avgiv hLb KvqUi c kqvi wKb ivwL, ZLb Zvi cvUdwjI g~ji Ici
evrmwiK 1 kZvsk nvi cvUdwjI gvbRgU wd Av`vq Ki _vwK| Avevi, kqvi Kbv-ePvi Kwgkbi GKUv Ask
(.10 kZvsk) Avgiv evKviR Kwgkb wnmve cq _vwK| cvUdwjI gvbRgU wd Ges evKviR Kwgkbi Ici
Avgiv KLbI fvU cwikva Kwiwb| Avgvì RvbvgZ, Avgvì gZ Abvb cwZvbI GB AvBUgjvi Ici fvU
cwikva Ki bv| mwZ evwYwRK AwWU Awaì KZK Avgvì cwZvb AwWU Kivi mgq AvgvìK Rvbvbv
nqQ h, cvUdwjI gvbRgU wd Ges evKviR Kwgkbi Ici fvU cwikva Kivi AvekKZv wQj| G welqi
Ici AbyMn Ki Avcbvi gZvgZ w`b| [kwid gvnv` wKewiqv, wmwbqi GwwKDwUf Awdmvi, AvBwmwe KvwcUvj
gvbRgU wj:, wewWweGj feb, 8 ivRDK GwfwbD, XvKv-1000|]
Di: cvUdwjI gvbRgU wd Ges evKviR Kwgkbi Ici fvU chvR ne bv| g~j mshvRb Ki AvBb, 1991
Gi wZxq Zdwmj Gi AbyQ` bs 4 Gi `dv (M) Abymvi, K I wmwKDwiwU GP cwZvb, A_vr Gic cwZvb
KZK c` mev fvUgy| RvZxq ivR^ evWi GmAviI bs 119-AvBb/2015/725-g~mK, Zvs 04 Ryb, 2015 Gi
Uwej-4 Abymvi, K I wmwKDwiwU evKvi Gi Ici fvU chvR bB| Avgvì `ki fvU eevq K I
wmwKDwiwU evKvi mevi KvW njv Gm075.00| GB mevi msv njv: K I wmwKDwiwU evKvi A_ Kwgkbi
wewbgq Kvb ewbwdwkqvix Ibvim GKvDUmavix ew ev cwZvbi c kqvi q-weq Kvh wbqvwRZ Kvb
ew ev cwZvb ev msv| A_vr kqvi q-weq Kivi mev _K h Kwgkb cvIqv hvq Zv fvUgy| mevi
fvU AvivwcZ nq megvU cvwi Ici| g~j mshvRb Ki AvBb, 1991 Gi aviv 2 Gi `dv (f) Abymvi, megvU
cvw A_ KihvM mev c`vbKvix KZK c` mevi wewbgq g~j mshvRb Ki eZxZ Kwgkb ev PvRmn cvc ev cv
mgy`q A_| A_vr mev c`vbKvix KZK mev c`vbi wewbgq wewfb bvg h g~j MnY Kiv nq, Zv fvU
AvivchvM| hLb Kvb mevi Ici fvU gIKzd Kiv nq, ZLb GB mgy`q A_KB gIKzd Kiv nq| ZvB, Avcbvì
cvUdwjI gvbRgU wd, hv Avcbviv evwlK wfwZ wbq _vKb Zv fvU gIKzdi AvIZvq coe| Avi
evKviR Kwgkb mivmwi kqvi q-weq _K cv| ZvB, evvKviR Kwgkbi Ici fvU gIKzd chvR ne|
Ze, Avcbvì cwZvb hw` Drm fvU KZbKvix cwZvbi AvIZvfz nq _vK, Zvnj Avcbvì cwZvbi Ici
Drm fvU KZb Kivi `vwqZ iqQ| m, AvcbvìK Drm fvU KZb msv wewa-weavb cwicvjb KiZ
ne| ZvQvov, Avcbvì cwZvb hw` Kvb vb ev vcbv fvov wbq _vK, Zvnj IB vb ev vcbv fvovi Ici 9
kZvsk nvi fvU cwikva KiZ ne| kqvi q-weq msv cvwi Ici fvU cwikva KiZ ne bv|
AwWUiì ee mwVK bq gg cZxqgvb nq|
ck-246: Avgvi GKRb KvqU iviuv mev c`vb Kib| iviuvZ we`kx GKwU iviuvi evbg Ges chyw
eenvi Kiv nq| m eve` IB we`kx iviuvK g~j cwikva KiZ nq| cwikvwaZ g~ji Ici Avgvi KvqU 15
kZvsk fvU wbR URvix Pvjvbi gvag miKvix LvZ Rgv c`vb Kib| we`kx iviuvi evbg I chyw eenvi
Avgvi KvqUi iviuvi DcKiY wnme weewPZ ne wKbv Ges cwikvwaZ fvU wZwb iqvZ wbZ cvieb wKbv m
86 | P a g e
welq AbyMn Ki gZvgZ w`b| [GvWfvKU gvt Avbvqvi nvmb, mfvcwZ, XvKv Uvm evi Gvmvwmqkb, RvZxq
ivR^ evW, ivR^ feb (bxPZjv), mbevwMPv, XvKv|]
Di: we`kx iviuvi evbg I chyw eenvi Avcbvi KvqUi iviuvi DcKiY wnme weewPZ ne Ges
Avcbvi KvqU cwikvwaZ fvU iqvZ wbZ cvieb| g~j mshvRb Ki AvBb, 1991 Gi aviv 2 Gi `dv (M) Gi
Dc-`dv (A)-Z ewYZ AvQ h, Avgvì `ki fvU eevq wK wK DcKiY Ges wK wK DcKiY bq| g~jZt kg,
fwg, BgviZ, Awdm hcvwZ I hvbenvb DcKiY bq| Ges g~jZt me aibi KuvPvgvj, Mvm ev Ab Kvb Rvjvbx,
gvoK mvgMx, hcvwZ I hvsk Ges me aibi fvUhvM mev njv DcKiY| Avcbvi KvqU we`kx GKwU
iviuvi evbg Ges chyw eenvi Kib| A_vr we`k _K IB mevjv Avg`vwb Kib| evbg eenvii
wecixZ h g~j cwikva Kiv nq, ZvK iqvjwU ejv hvq| chyw eenvi Abvb wewea mev wnme kYxwebvm
Kiv hvq| Avevi, m~Y welqwUKI Abvb wewea mev wnme kYxwebvm Kiv hvq| Dcii weeiY Abymvi, GB
mevwU DcKiY| wK wK welqi Ici DcKiY Ki iqvZ cvIqv hve bv Zv GKB AvBbi aviv 9 G DjL AvQ|
iqvjwU ev Abvb wewea mev aviv 9 G DjL bB| ZvB, Avcbvi KvqU KZK we`kx iviuvi evbg Ges
chyw eenvii Ici cwikvwaZ fvU iqvZ bqv hve| DcKiY Ki iqvZ wbZ nj Avg`vwbKZ DcKiYi
wej-Ae-GwU Ges vbxqfve qZ DcKiYi fvU Pvjvb `Lj _vKZ nq| ewYZ Avcbvi KvqUi
KvQ Ggb Kvb `wjj bB| Ze, AvBbi aviv 9 Gi Dc-aviv (1) Gi `dv (T) Gi kZvsk DjL AvQ h, mev
Avg`vwbi chvR fvU miKvix URvixZ Rgv `qvi cgvYc A_vr URvix Pvjvb _vKv mvc iqvZ bqv
hve| ZvB, hnZz Avcbvi KvqU wbR IB fvU cwikva KiQb Ges cwikvai cgvYmic Zvi KvQ URvix
Pvjvb iqQ, mnZz Avcbvi KvqU IB fvU iqvZ wbZ cvieb| Aviv DjL h, kxZvZc wbqwZ bq Ggb
iviuv nj DcKiY Ki iqvZ cvIqv hve bv, KviY, mLvb fvUi nvi 6.0 kZvsk| cvi, kxZvZc wbqwZ
iviuv nj DciKY Ki iqvZ cvIqv hve, KviY, mLvb fvUi nvi 15 kZvsk|
26. gRiy x, mvbx BZvw`

gRyix msv GKwU cki Reve AbyMn Ki `Lyb wmwiqvj bs 6 ck bs-76|
ck-247: miKvwi Awdm AbK mgq cwkY, Kgkvjv BZvwì AvqvRb Kiv nq| cwkY, Kgkvjvq
AskMnYKvixì AbK mgq mvbx `qv nq| G aibi mvbxi Ici fvU AvivwcZ ne wK-bv m welq AbyMn
Ki gZvgZ w`b| [ZviK gvngy`, wefvMxq KgKZv, , AveMvwi I fvU wefvMxq ì, cUzqvLvjx|]
Di: mwZ RvwiKZ RvZxq ivR^ evWi evLv c bs-2/g~mK/2014, ZvwiL: 19.06.2014 (ct 1221) GLvb
cvmwK| IB evLv ci `dv (M)-Z DjL AvQ h, miKvix A_ miKvi KZK AvqvwRZ cwkYi eq h_v-
bM` A_ cwikvwaZe cwkKi mvbx, cwkYv_xìK c` mvbx ev fvZv, cwkK I cwkYv_xìK c`
wUG/wWG, Lvevi fvZv I cwkY mvgMx qi Rb c` bM` A_ g~mKhvM ne bv| AvBbi wZxq Zdwmj viv
miKvix wkv I cwkY fvU AevnwZ `qv AvQ weavq AvjvP Gic weavb Kiv nqQ| Ze, Kvb wd hw`
Abvb wewea mevi AvIZvq Afy nq (miKvix wkv I cwkY eZxZ), Zvnj m fvU chvR ne|
Drm fvU KZbi `vwqZ iqQ, Ggb cwZvb AbK mgq cwkY, Kgkvjv BZvwì AvqvRb Ki _vK|
cwkYv_xìK cwkY AskMnY Kiv eve` mvbx c`vb Kiv nq| Gaibi mvbxi Ici cbi kZvsk (15%)
nvi fvU Drm KZb KiZ ne (miKvix wkv I cwkY eZxZ)| g~j mshvRb Ki AvBb, 1991 Gi wZxq
Zdwmj G aibi mevi Ici fvU AevnwZ `qv bB| g~j AevnwZ cvcb viv (GmAviI bs 119-
AvBb/2015/725-g~mK, Zvs 04 Ryb, 2015) G aibi mev fvU AevnwZ `qv nqwb| Ab Kvb GmAviI vivI G
aibi mevi Ici _K fvU AevnwZ `qv nqwb| ZvB, Gaibi mev Kvhg fvUhvM| Avgvì fvU eevq
mgRvZxq GKwU mev msvwqZ Kiv AvQ Ges Zvi Ici fvU AvivwcZ AvQ| mevwU njv evW mfvq
hvM`vbKvix| Kvb miKvwi, AvavmiKvwi, ^vqZkvwmZ cwZvb, GbwRI, AvRvwZK msv, evsK wegv ev wjwgWU
Kvvwbi evW mfv ev evwlK mvaviY mfvq dx ev mvbxi wewbgq hvM`vb Kij IB Kvhg GB mevi msvi
AvIZvq coe| GLvb fvUi nvi cbi kZvsk (15%) Ges Zv Drm KZbhvM| ZvB, dx ev mvbxi wewbgq
cwkY, Kgkvjv BZvw`Z hvM`vb (miKvix wkv I cwkY eZxZ) fvUhvM Kvhg wnme weewPZ ne, hnZz
Zv mywbw`fve fvU AevnwZcv bq| Ze, m mevi KvW ne Gm099.20, wkivbvg ne Abvb wewea
mev| wewfb ì, cwZvb, msvq G aibi bvbvwea wd `qv nq ev bqv nq| aygv miKvix A_ miKvi KZK
AvqvwRZ cwkY welq evLv `qv nqQ| ZvB, mvgwMK welq RvZxq ivR^ evWi evLvi cqvRb iqQ|
87 | P a g e
ck-248: Uvi g~jvqb KwgwUi m`mì mvbxi Ici fvU Drm KZb KiZ ne wK-bv m welq AbyMn Ki
gZvgZ w`b| [kL gvRvj nvmb, mnKvix wnmve KgKZv, Rvjvjvev` Mvm wUGwW wmg wjt, g`xevM,
wmjU|]
Di: G fvU Drm KZb KiZ ne bv| mswk fvUhvM mevi wkivbvg njv, evW mfvq hvM`vbKvix|
mevi KvW Gm053.00| GB mevi evLv njv, evW mfvq hvM`vbKvix A_ Ggb Kvb ew whwb Kvb miKvwi,
AvavmiKvwi, emiKvwi (GbwRI), evsjv`k AewZ AvRvwZK msv, ^vqZkvwmZ cwZvb, evsK, exgv ev wjwgUW
Kvvwbi evW ev evwlK mvaviY mfvq wd ev mvbxi wewbgq hvM`vb Kwiqv _vKb| G g~j weePbvi welq
njv Kvb evW mfv ev evwlK mvaviY mfvq hvM`vbi Rb h wd ev mvbx `qv nq m wd ev mvbxK fvUhvM
Kiv nqQ| evW mfv Ges evwlK mvaviY mfv Qvov Ab Kvb aibi mfvq hvM`vbi Rb Kvb wd ev mvbx c`vb
Kiv nj Zv fvUhvM ne bv| wewfb ì Uvii gvag AbK q Kiv nq| Uvi Avnvb, g~jvqb BZvw` KvR
mv`bi Rb Uvi KwgwU MVb Kiv nq| mvaviYZt G aibi KwgwUZ Abvb ì _KI m`m Af y Kiv nq|
AbK mgq IB m`mì Uvi KwgwUi mfvq hvM`vbi Rb wd ev mvbx c`vb Kiv nq| G aibi wd ev mvbxi
Ici fvU Av`vq Kiv nq bv|
RvZxq ivR^ evWi evLv c bs-2/g~mK/2014, ZvwiL: 19.06.2014 GLvb cvmwK| IB evLv ci `dv (M)-
Z DjL AvQ h, miKvix A_ miKvi KZK AvqvwRZ cwkYi eq h_v- bM` A_ cwikvwaZe cwkKi
mvbx, cwkYv_xìK c` mvbx ev fvZv, cwkK I cwkYv_xìK c` wUG/wWG, Lvevi fvZv I cwkY
mvgMx qi Rb c` bM` A_ g~mKhvM ne bv| AvBbi wZxq Zdwmj viv miKvix wkv I cwkY fvU
AevnwZ `qv AvQ weavq AvjvP Gic weavb Kiv nqQ| Ze, Kvb wd hw` Abvb wewea mevi AvIZvq
Afy nq (miKvix wkv I cwkY eZxZ), Zvnj m fvU chvR ne| wewfb ì, cwZvb, msvq G
aibi bvbvwea wd `qv nq ev bqv nq| aygv miKvix A_ miKvi KZK AvqvwRZ cwkY welq evLv `qv
nqQ| ZvB, mvgwMK welq RvZxq ivR^ evWi evLvi cqvRb iqQ|
27. eR wbw
ck-249: Avwg GKwU Drcv`bKvix cwZvb KgiZ AvwQ| Avgvì cwZvbi AwaKvsk KuvPvgvj Avgiv wewfb `k
_K Avg`vwb Ki _vwK| Avgvì Drcvw`Z cYi g~j NvlYvq 1.5 kZvsk eR ne gg Abygv`b Kiv AvQ|
Avgvì Gme eR Avevi cwqvKiY Ki cY Drcv`b Kiv me| G welq fvU msv weavb wK AbyMn Ki
Rvbveb| [gvt Bevwng Lwjj, wmwbqi GwwKDwUf-GvKvDUm Gv fvU, bvkbvj cwjgvi BvwR wjt, zBe ivW,
UsMx, MvRxcyi|]
Di: g~j mshvRb Ki wewagvjv, 1991 Gi wewa 40, 41 Ges 41K-Z eR wbw msv wewa-weavb wjwce
AvQ| eR KqK cKvii nZ cvi| hgb: DcKiY web nq eR nZ cvi| Avevi, Drcvw`Z cY mieivni
c~e web nq eR nZ cvi| Avevi, Drcv`b cwqvq wKQz DcKiY DwQ nq eR nZ cvi| Gme eR wbw
KiZ nj fvU Awdm Ave`b KiZ nq| Ave`bi ci mvKj Awdmi ivR^ KgKZv Z` Kib| Z` Ki
wZwb mycvwikmn wefvMxq KgKZv eivei cvwVq `b| `yaibi mycvwik nZ cvi| GK njv, hw` eR Kvb cKvi
eenvii AbychvMx nq, Zvnj Zv asm Kivi mycvwik KiZ cvib| Avi hw` eR weqhvM nq, Zvnj g~j
welq mycvwik KiZ cvib| wefvMxq KgKZv asm ev weq Kivi Abygv`b `b| asm KiZ nj cwiek AvBbi
weavb cwicvjb Ki asm KiZ nq| Avi wew Kij weq g~ji Ici fvU cwikva KiZ nq| asm Kiv nj
c~e MnxZ iqvZ evwZj KiZ nq| wew Kiv nj weq g~ji Ici fvU cwikva Kiv nq| GB cwikvwaZ cwigvY
fvU BZvc~e MnxZ iqvZi cwigvY _K weqvM KiZ nq| weqvM Kivi ci h cwigvY iqvZ Aewk _vK Zv
evwZj KiZ nq|
Avcbvi weeiY gZ, Avcbvì cwZvb h eR nq Zv cwqvKiY Ki cY cZ Kiv hvq| Gic KiYxq wK
m welq Avgvì `ki fvU eevq my wewa-weavb bB| ZvB, fvU eevi g~jbxwZi mv_ mvgm iL
welqwU wbw Kiv hvq| Avcbvì 1.5 kZvsk eR wnme Abygv`b Kiv AvQ| GB 1.5 kZvsk eR Avevi
cwqvKiY Ki cY cZ Kiv hvq| hw` wZxqevi cZKZ cYi gvb c_gevi cZKZ cYi gvbi mgvb nq,
Zvnj wZxqevi cY cZ Kivi ci h cwigvY eR Aewk _vK c_gB m cwigvY eR wnme Abygv`b wbZ
ne| aiv hvK, wZxqevi cY Drcv`bi ci 0.5 kZvsk eR wnme Aewk _vK, hv w`q Avi cY Drcv`b Kiv
hvq bv| Zvnj c_g hLb g~j NvlYv `qv nqQ, ZLb 1.5 kZvsk eR wnme NvlYv bv w`q, eR wnme NvlYv
KiZ ne 0.5 kZvsk| Avi eR _K wZxqevi h cY Drcv`b Kiv nq, m cYi gvb hw` c_gevi Drcvw`Z
cYi gvbi Pq wb gvbmb nq, Zvnj wZxqevi Drcvw`Z cYi g~j Avjv`vfve NvlYv w`Z ne| NvlYv
88 | P a g e
Abyhvqx cY Drcv`b Ki fvU cwikva Ki mieivn KiZ ne| Gici h eR _vKe Zv c_g ewYZ wbqgvbymvi
wbw KiZ ne|
ck-250: GKwU BUfvUv wWmî gvm Avgvì KvQ NvlYv w`q KvR i Ki| Rvbyqvix gvmi 20 ZvwiL
ebvRwbZ KviY BUfvUvwU gvivZKfve wZM nq| me KuvPv BU cvwbZ Wze Mj hvq I fm hvq| BU fvUvi
gvwjK cieZx w`bB welqwU AvgvìK wjwLZfve AewnZ Ki Ges Zvi c fvU cwikva Kiv me bq ej
Rvbvq| GLb Avgvì KiYxq wK? [ZviK gvngy`, wefvMxq KgKZv, , AveMvwi I fvU wefvMxq ì, cUzqvLvjx|]
Di: g~j mshvRb Ki wewagvjv, 1991 Gi wewa 40, 41 Ges 41K-Z eR wbw msv wewa-weavb weaZ
nqQ| wewa 40 G AeeZ ev eenvii AbychvMx DcKiY wKfve wbw KiZ ne Zv weaZ nqQ| cY
Drcv`b Kivi ci bvbv KviY Zv web nq hZ cvi| Gic wM ev asmcv Drcvw`Z cY wbwi weavb wewa
41 G ewYZ nqQ| cY Drcv`b cwqvq eR (Iq) ev DcRvZ cY (evB-cvWv) mw nZ cvi| Gic eR ev
DcRvZ cY wK cwZZ wbw KiZ nq Zv wewa 41K-Z ewYZ nqQ|
AvjvP wewa 40 mswk| GLvb cY Drcvw`Z nqwb| Drcvw`Z nIqvi c~eB KuvPv Aevq Mj MQ ev cvwbZ
fm MQ| A_vr DcKiY asm nq MQ| wewa gvZveK g~mK-26 dig mvKj Awdm Ave`b KiZ ne|
Ave`b cvwi mvZ (7) w`bi ga mvKji ivR^ KgKZv miRwgb Z` Kieb| Z` Ki wZwb `Leb h,
DcKiY wK GKevi web nq MQ bvwK YvY b nq MQ, A_vr ^g~j wew Kiv hve wKbv| hw` Dnv
m~Yic web nq hvq, Zvnj asm Kivi Rb gZvgZmn wZwb Aveb`wU wefvMxq KgKZv eivei AMvqb Kieb|
Avi hw` ^g~j weqhMv nq, Zvnj g~j welq mycvwikmn Ave`bwU wefvMxq KgKZv eivei AMvqb Kieb|
AvjvP KuvPv BU ebvi cvwbZ Wye, Mj fm MQ| ZvB, GLvb Avi wKQz Aewk bB| GLvb ^g~j
wew Kivi gZI wKQz bB| ZvB, ivR^ KgKZv mfve Zvi gZvgZmn Ave`bwU wefvMxq KgKZvi wbKU ciY
Kieb| wefvMxq KgKZv cbi (15) w`bi ga Ave`bi Ici wmv c`vb Kieb| mvaviYZ: hw` asm Kivi
wmv `qv nq, Zvnj asm Kivi eev wbZ ne| Avi hw` ^g~j weqhvM nq, Zvnj wefvMxq KgKZv g~j
wbaviY Ki èb| wbavwiZ g~j wew Ki fvU cwikva KiZ ne| BZvc~e DcKiYi Ici iqvZ bqv
nqQ| IB iqvZi cwigvY hw` GLb c` fvUi Pq ewk nq, Zvnj cv_K cwigvY iqvZ PjwZ wnmve
iwRvi _K weqvM KiZ ne Ges `vwLjc bMwUf mg^q KiZ ne|
AvjvP asm Kivi gZ wKQz bB| wew Kivi gZI wKQz bB| gmygx BUfvUvi DcKiY Ki iqvZ
bqviI AeKvk bB| ZvB, wefvMxq KgKZv cwZe`b cvwi ci welqwU wbw Kieb| gb ivLZ ne h, AvBb,
wewa, GmAviI, Av`k AbK mgq gvV chvqi me aibi QvU-LvUv eveZv Afy _vK bv ev cwZdwjZ nq bv|
mme wbR weePbvq welqwU wbw KiZ nq| Gic wbwi ci DaZb KZcK welqwU AewnZ Ki
ivLv hvq| wbic `wfx wbq evemZ mgvavb c`vb Kivi gaB wbnxZ _vK ckvMZ mw Ges mdjZv|
ck-251: GKwU cwZvb DcKiY wnme KwgKvj Avg`vwb Ki| KwgKvj Drcv`b eenvi Kivi ci KwgKvji
Lvwj Wvg wew Ki `q| G fvU msv weavb wK ne? [gvt BKevj nvmb, GwwKDwUf-dvBbv, wbb
cBU evsjv`k cvt wjt, 64 weRqbMi, XvKv|]
Di: KwgKvji Lvwj Wvgi g~j NvlYv w`Z ne| Abygvw`Z g~ji Ici 15 kZvsk nvi fvU cwikva Ki
fvU Pvjvbc Bmy Ki Wvg wew KiZ ne| c~e MnxZ iqvZ KZb KiZ ne bv| Wvgmn KwgKvj Avg`vwb
Kivi ci iqvZ bqv nqQ| KwgKvj Drcv`b eenvi Kiv nqQ| KwgKvj Drcv`b eeZ nIqvq KwgKvj
Ges Wvgi Ici iqvZ bqv eaZv cqQ| g~j mshvRb Ki wewagvjv, 1991 Gi wewa 41K Abymvi KwgKvji
Wvg GKwU DcRvZ (evBcvWv)| GB DcRvZ cYi weq g~j iqQ| ZvB, DcRvZ cY wnme Wvgi g~j NvlYv
w`Z ne| Abygvw`Z g~ji Ici 15 kZvsk nvi fvU cwikva Ki, fvU Pvjvbc Bmy Ki Wvg wew KiZ ne|
c~e MnxZ DcKiY Ki iqvZ KZb KiZ ne bv|
ck-252: GKwU dvixZ AbK eR Rgv nq MQ| wK cwZZ D eR AcmviY KiZ ne?
Di: dvixi eR wbwi Rb cwiek AvBb weavb iqQ| fvU msv weavb njv, eR KqK aibi nZ
cvi| gRy`KZ DcKiY Kvbv KviY eenvii AbychvMx nq hZ cvi| hgb: DcKiY eenvii gqv` DxY
nq hZ cvie| ev Kvbv KviY iv` cyo ev ewZ wfR hZ cvi ev Bu`yi, ZjvcvKvq KU b Ki djZ
cvi| Avi GK aibi eR njv, Drcvw`Z cY Kvbv KviY web nq eenvii AbychvMx nq hZ cvi| Avi
GK aibi eR nZ cvi Drcv`b cwqvq DwQ| A_vr cvWvKkb cmmi cmm jm| AvjvP eR wK aibi
eR Zv ejv nqwb| evsjv`ki fvU eevq eR wbwi weavb g~j mshvRb Ki wewagvjvi wewa-40, 41 Ges
41K-Z weaZ AvQ| c_g wefvMxq KgKZvi wbKU wbw` dig Ave`b KiZ ne| AZtci ivR^ KgKZv D
eR cwi`kb Ki cwZe`b `vwLj Kieb| Dnv weqhvM nj wZwb g~j cve Kieb| weqhvM bv nj asm
89 | P a g e
Kivi mycvwik Kieb| D cwZe`b cvIqvi ci wefvMxq KgKZv Dnv wbwi Av`k èb| asm Kiv nj c~e
MnxZ iqvZ KZb KiZ ne| wex Kiv nj wexg~ji Ici fvU cwikva KiZ ne| h cwigvY fvU cwikva
Kiv njv hw` Zvi Pq ewk cwigvY iqvZ bqv nq _vK, Zvnj cv_K cwigvY iqvZ KZb KiZ ne|
Abygvw`Z DcKiYi wKq`sk Drcv`bi cwqvq eR nIqvi , GB eR wbwi ejvq c~e MnxZ DcKiY Ki
iqvZ KZb KiZ ne bv| KviY, Bnv fvU ì KZK Abygvw`Z DcKiY _K cv|
ck-253: asmcv ev web DcKiY wbwi weavb wK?
Di: DcKiY q Kivi ci, iqvZ bqvi ci, Kvbv KviY hw` Dnv web nq hvq: hgb eenvii gqv`
AwZv nq hZ cvi A_ev iv` cyo ev ewZ wfR web nZ cvi; A_ev Bu`yi KU web KiZ cvi;
BZvw` D DcKiY wbw Kivi mywbw` weavb iqQ| AbKB GB weavb bv Rvbvi dj, Dnv ^Qvq Wvws
Ki ev wew Ki `q| cieZxZ AwWU Avcwi mywLb nZ nq| g~mK wewagvjvi wewa-40 G Gi weavb ewYZ
AvQ|
(K) c_g dig gymK-26 G Ave`bc mvKj Awdm `vwLj KiZ nq|
(L) mvKji ivR^ KgKZv 7 (mvZ) w`bi ga Z` Ki Zvi mycvwikmn wefvMxq KgKZv eivei ciY
Kie|
(M) wefvMxq KgKZv 15 (cbi) w`bi ga wbwi wmv c`vb Kieb|
(N) Dnv KvbvfveB eenvi DchvMx bv nj, Zv asm KiZ ne| asm KiZ nj fvU Awdmvi Ges
cwiek Awaìi Awdmvii DcwwZZ cwiek AvBbi weavb gb asm KiZ ne| Dnv asm Kiv
nj, c~e MnxZ iqvZ evwZj KiZ ne|
(O) Dnv weqhvM nj, ivR^ KgKZvi mycvwiki wfwZ wefvMxq KgKZv D cYi g~j Abygv`b Kieb|
D g~j Abymvi fvU cwikva Ki wew KiZ ne| c~e MnxZ iqvZ _K eZgvb c` fvU weqvM
Ki Aewk iqvZ evwZj KiZ ne|
ck-254: asmcv ev web nIqv Drcvw`Z cY wbwi weavb wK?
Di: cY Drcv`b Kivi ci hw` Kvbv KviY web nq hvq; hgb: gqv` DxY nq hZ cvi A_ev iv` cyo
ev ewZ wfR web nq hZ cvi A_ev Bu`yi KU b KiZ cvi| Gic asmcv ev web nIqv Drcvw`Z cY
wbwi weavb Dcii eYbvi gZB| Zv g~mK wewagvjvi wewa-41 G wjwce Kiv AvQ| AbyMn Ki `L wbZ
Abyiva KiwQ|
ck-255: eR (Waste) Ges DcRvZ (By-product) wKfve wbw KiZ nq?
Di: Kvbv cY Drcv`b KiZ nj DcKiY-Drcv` mK ev mnM (Input-output coefficient) NvlYv KiZ nq|
GB NvlYvq KZUzKz DcKiY eenvi Ki KZUzKz cY Drcvw`Z ne Ges KZUzKz DcKiY Drcv`b cwqvq web nq
hve Zvi wnmve _vK| GB wnmve wefvMxq KgKZv Abygv`b Kib| Drcv`b cwqvq DcKiY web nq h Aewk
_vK (ov, Qov, Zij, cvDWvi ev Ab h Kvbv dig) Zv hw` weqhvM bv nq, Zvnj Bnv eR wnme
weewPZ| Avi Bnv hw` weqhvM nq Zvnj Bnv DcRvZ wnme weewPZ nq| eR Ges DcRvZ wbwi weavb
Dci ewYZ weavbi gZB| g~mK wewagvjvi wewa-41(K) Z Dnv ewYZ AvQ| AbyMn Ki `L wbZ Abyiva KiwQ|
Ze, GLvb GKwU welq cv_K AvQ Zv njv, GLvb c~e MnxZ iqvZ evwZj KiZ nq bv| KviY, h eR ev
DcRvZ wbw Kiv nQ Zv fvU KZci wbKU NvwlZ Ges fvU KZc KZK Abygvw`Z DcKiYi Ask|
ck-256: ivwbi cY IqR nj Zv wbwi weavb wK?
Di: G welq Kvgm eW IqvinvDm msv wewa-weavb Rvbv cqvRb| m~Y ivwbgyLx wk-cwZvb (mvgwqK
Avg`vwb) wewagvjv, 1993 Abymvi G welqjv eewZ nq, hw` cwZvbwU kZfvM ivwbgyLx, e jvBmavix
cwZvb nq _vK| Avi hw` `ki Afi weqKvix cwZvb Zvi Drcv`bi wKQz Ask ivwb Ki _vK Ges Zvi
wKQz IqR nq hvq, Zvnj Dci ewYZ cwZZ wbw KiZ ne|
ck-257: Avgvì cwZvb GKwU kZfvM ivwbgywL bb-eW cwZvb| Avgiv myZv Drcv`b Kwi| Avgiv Zzjv (i
KUb) Avg`vwb Kwi| Zzjv cmm Kivi mgq Iq nq hv mdU Iq bvg AwfnxZ| myZv Drcv`bi mgq myZvi
KvwUs DwQ _vK hv nvW Iq bvg AwfnxZ| nvW Iqi 10 UvKv KwR Uvwid fvjy wbaviY Kiv AvQ, h g~j
Avgiv wex Kwi| wefvMxq Awdm _K Abygv`b bB| mdU Iq eZgvb g~mK AevnwZcv RyjvB 2013 _K
Drcv`b chvq| ZvB, mdUIq wexi fvU wefvM _K AbygwZ wbZ ne wK-bv Ges g~mK-11 Bmy KiZ
ne wK-bv m welq AbyMn Ki gZvgZ w`b| [kL gvmy` Kwig, WcywU gvbRvi, Kgvwkqvj, BDUv Mc, ivW-117,
evwo-13/G, jkvb-1, XvKv]|
90 | P a g e
Di: g~j mshvRb Ki wewagvjv, 1991 Gi wewa 40, 41 Ges 41K-Z eR wbw msv weavb ewYZ nqQ| GB
wewamg~n g~jZt `ywU welq iqQ| GK. eRi Dci fvU Av`vqhvM nj Zv Av`vq wbwZ Kiv; `yB. eR asm
KiZ nj cwiek AvBb gb asm Kiv| Avcbvì cwZvbi KUb Iq fvU AevnwZcv cY| ZvB, GLvb
fvU duvwK nIqvi Kvb AvksKv bB| Aveve, cYwU cwiek eve| ZvB, g~mK wewa 40, 41, 41K GLvb chvR
ne bv| Ze, wewa 41K Gi weavb GLvb wKQzUv mvgmc~Y hwÌ Gic cYi welq GLvb weavb ewYZ nqwb|
KUb Iq fvUgy Ges cwiek-eve cY nIqvq Zv wbwi Rb fvU wefvMxq KgKZvi wbKU Ave`b `vwLji
cqvRb bB| Ze, GKwU c w`q aygv welqwU AewnZ Ki ivLv hvq| fvU AevnwZcv cY nIqvq fvU Pvjvb
(g~mK-11) Bmy KiviI cqvRb bB| KUb Iq 5202.99.10 GBPGm KvWi AvIZvfz cY, hv Avg`vwb Ges
Drcv`b chvq fvUgy| wK cYwUi Ici eemvqx chvq fvU chvR iqQ| ZvB, RvZxq ivR^ evWi mvaviY
Av`k bs-03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` 2(2) Abymvi cYwU KihvM cY| ZvB, Gic cY
mieivn MnYi mieivn MnYKvix Drm fvU KZbKvix KZc nj hvMvb`vb wnme 4 kZvsk fvU Drm
KZb Kie|
28. wWU bvU

ck-258: cY dir Avmj hw` wWU bvU Bmy Kiv bv hvq (kZ c~iY bv nIqvi KviY) m wKfve D cY
wbw KiZ ne? [gvt mwdK Dwb Avng`, wmwbqi KbmvjUvU, wmwb mdUUK wjt, KbKW AvKwWqv, avbgw,
XvKv|]
Di: wewi ci cY dir Avmj g~mK-12 dig wWU bvU Bmy KiZ nq| wK g~j mshvRb Ki wewagvjv,
1991 Gi wewa 17K Gi kZ Abymvi cY dir Avmj `ywU wWU bvU Bmy Kiv hvq bv| `ywU njv, hw`
wewi 90 (beB) w`b ci cY dir Avm Ges hw` cYi YMZ gvb Lvivc nIqvi KviY cY dir Avm| Ze,
wWU bvU Bmy Kiv bv MjI cYi weZvK D cY wbw KiZ ne| Gic cYi ZvK GKwU
cmn cYjv weZvi KvQ dir cvVvZ ne| weZv cYjv Zvi weq wnmve iwRvii (g~mK-17) wwZi
mv_ hvM Ki beb| Ze, gvV chvq AbK mgq `Lv hvq h, GicI wWU bvU Bmy Ki dir Avmv cY
weq wnmve iwRvii wwZi mv_ hvM Kiv nq| Ze, Gic c~e cwikvwaZ fvU PjwZ wnmve iwRvii
(g~mK-18) wwZi mv_ hvM Kiv hve bv| aygv Dci ewYZ `ywU kZ cwicvjb KijB c~e cwikvwaZ fvU PjwZ
wnmve iwRvii wwZi mv_ hvM Ki bqv hvq| hvnvK, Gicfve dir Avmv cY cqvRbxq givgZ Ki
cybivq wew Kiv nq| wewi mgq Ggbfve wew KiZ ne hb Bnv ^vfvweK wew| A_vr fvU Pvjvbc Bmy
KiZ ne| weq wnmve iwRvi GwU w`q cYi megvU wwZ _K wewZ cY weqvM KiZ ne Ges PjwZ
wnmve iwRvi GwU w`q fvU weqvM KiZ ne| Ggb cYi Dci fvU `yevi cwikvwaZ nq hvq| AvcvZZt Gi
Kvb cwZKvi bB|
ck-259: cY Wwjfvwi `qvi ci mvgvY wUi KviY dir Avmj KiYxq wK?
Di: wewa-17K Abymvi 90 w`bi ga cY diZ Avmj wWU bvU Bmy Ki cwikvwaZ fvU mg^q Ki bqv
hve| 90 w`b ci dir Avmj mg^q Kiv hve bv| Avi, cY Kvbv wUi KviY dir Avmj KLbB mg^q Kiv
hve bv| cYi wU givgZ Kivi ci ^vfvweKfve g~mK-11 Pvjvb Bmy Ki, chvR fvU c`vb Ki cY wew
Kiv hve|
ck-260: evRvi _K Kvb KviY cY dir Avbj KiYxq wK? mB cYi Ici cwikvwaZ fvU mg^q Kiv hve
wK?
Di: g~mK wewagvjvi wewa-17K Z G welq weavb ewYZ AvQ| cYi YMZ gvb Lvivc nIqvi KviY cY evRvi
_K cZvnvi Kiv nj Ges/A_ev cY mieivni 90 (beB) w`b ci cY dir bqv nj cwikvwaZ fvU mg^q
Kiv hve bv| G `ywU cwiwwZ Qvov Ab Kvb KviY cY dir Avbj c~e c` fvU mg^q Kiv hve|
ck-261: cY wex Kiv nqQ| wWRvBbi wUi KviY dir GmQ 90 w`b ci| wK KiZ ne?
Di: Gic wWU bvU Bmy Kiv hve bv Ges c~e c` fvU mg^q Kiv hve bv| `ywU KviY cY dir Gj
wWU bvU Bmy Kiv hvq bv Ges c~e c` fvU mg^q Kiv hvq bv| 1. hw` 90 (beB) w`b ci cY diZ Avm|
2. hw` cY Kvb wUi KviY dir Avm| GLvb wWRvBbi wUi KviY cY dir GmQ| A_vr wUi KviY
dir GmQ weavq wWU bvU Bmy Kiv hve bv| wWRvBb wVK Ki cybivq fvU w`q cY wew KiZ ne|
ck-262: cY hw` AvswkK dir Avm Zvnj wWU bvU Bmy Kiv hve wK?
91 | P a g e
Di: hve| aiv hvK, GKwU Pvjvbi gvag 50wU cY wew Kiv nqwQj| 20 w`b ci Zv 30wU cY dir
cvwVqQ| wZwb IB 30wU cY q Kieb bv| evsjv`ki fvU eevi weavb Abyhvqx `ywU KviY wewZ cY dir
Avmj wWU bvU Bmy Kiv hvq bv| c_gZ, hw` 90 (beB) w`b ci wewZ cY diZ Avm| wZxqZ, hw` cYi
YMZ gvb Lvivc nIqvi KviY Zv cY dir cvVvq| G `ywU KviY Qvov Ab Kvbv KviY hw` cY dir Avm
Zvnj wWU bvU Bmy Kiv hve| cY AvswkK dir Avmj wWU bvU Bmy Kiv hve bv Zv Avgvì fvU AvBb,
wewa, Av`k Kv_vI mywbw`fve DjL bB| ZvB, D `ywU KviY Qvov Ab Kvbv KviY hw` wewZ cY dir
Avm Zvnj wWU bvU Bmy Kiv hve|
29. WweU bvU

ck-263: aiv hvK GKwU cwZvbi cYi g~j NvlYv `vwLj Kiv nqQ 100 (GK kZ) UvKv cwZ wcQ| `vwLjKZ
g~ji Ici h_vixwZ fvU cwikva Ki, g~mK-11 Pvjvb Bmy Ki cY Lvjvm Kiv nqQ| wKQzw`b ci fvU wefvMxq
Awdm IB cYi g~j ewaZ Ki cwZ wcQ 110 (GK kZ `k) UvKv Abygv`b KiQ| NvlYv `vwLji ZvwiL nZ
wefvMxq Awdm KZK Abygv`b Kiv ch hZ wcQ cY Lvjvm Kiv nqQ m cwZ wcQi Ici 10 (`k) UvKv
wfwZ fvU cwikva KiZ ne| wK cwZZ GB AwZwi fvU cwikva KiZ ne Ges cYi Zv AwZwi 10
(`k) UvKvi Ici cwikvwaZ fvU iqvZ cve wKbv m welq AbyMn Ki gZvgZ w`b| [gvnvv` kvnwiqv miKvi,
Wveyi evsjv`k|]
Di: wefvMxq KgKZv NvwlZ g~j ewaZ Ki g~j NvlYv Abygv`bi ci hw` cYi mieivnKvix Avcxj bv Kib,
Zvnj ZvK cv_KRwbZ fvU cwikva KiZ ne| g~j NvlYv `qvi ZvwiL _K Abygv`b Kiv ch h me
Zvi AbyK~j g~mK-11 Pvjvb Bmy Kiv nqQ, m me Zvi AbyKj g~mK-12K dig WweU bvU Bmy KiZ
ne| WweU bvU wZb Kwc Bmy KiZ nq| c_g Kwc cYi ZvK c`vb KiZ nq, wZxq Kwc cieZx Kvhwèmi
ga fvU mvKj Awdm cvVvZ nq Ges ZZxq Kwc mieivnKvixK Qq eQi ch wbR eemvwqK Ab msiY
KiZ nq| WweU bvU Bmy Kivi ci mieivnKvix Zvi weq wnmve iwRvi (g~mK-17) GwU w`q ewaZ cY g~j
Ges fvU wjwce Kieb Ges PjwZ wnmve iwRvi (g~mK-18) GwU w`q cv_KRwbZ fvU weqvM Kieb|
AZtci WweU bvUwU cYi ZvK w`q èb| cYi Zv WweU bvUwU cvIqvi ci q wnmve iwRvi
(g~mK-16) GwU w`q ewaZ g~j Ges fvU wjwce Kieb Ges PjwZ wnmve iwRvi (g~mK-18) GwU w`q
cv_KRwbZ fvU iqvZ wbZ cvieb| m Zvi g~j NvlYvq ewaZ g~j Afy KiZ ne| Ze g~j NvlYv
hw` c~eB `vwLj Kiv nq _vK Ges ewaZ g~j hw` 7.5 kZvsk AwZg bv Ki Zvnj g~j mshvRb Ki AvBb,
1991 Gi aviv 9 Gi Dc-aviv (1) Gi `dv (QQ) Gi Dc-`dv (AA) Abymvi g~j NvlYv `vwLji cqvRb ne bv|
g~j mshvRb Ki wewagvjv, 1991 Gi wewa 19 Gi Dc-wewa (2) Abymvi wej-Ae-GwU A_ev fvU Pvjvbc Ges
mev Avg`vwbi URvix Pvjvbg~j iqvZ bqv hvq| Gic WweU bvU g~j Pvjvbci Ask wnme
weewPZ nq| ZvB, DcKiY Ki iqvZ bqv hve|
30. eemvqx chv qi fvU

ck-264: Avgiv m~Y bZzb Mvwo Avg`vwb Ki wex Kwi| Avgiv vvW UW fvU eevq AvwQ A_vr Avgiv g~j
NvlYv `vwLj Kwi, iqvZ bB Ges 15 kZvsk nvi fvU c`vb Ki Mvwo wex Kwi| GKwU cwZvb hv GKwU wjwgUW
Kvvbx Avgvì cwZvb _K Mvwo q Kie| IB cwZvb Mvwoi Mvq Zvì Kvvbxi bvg, jvMv BZvw`
wjLe ev DrKxY Kie| Gme KvR Kivi Rb IB Kvvbxi me aibi myhvM-myweav iqQ| m g~j mshvRb
ne| IB cwZvb g~mK-11, g~mK-16 g~mK-17 g~mK-18 Ges g~mK-19 msiY Ki| IB cwZvb Mvwoi g~j
NvlYv c`vb Kie, iqvZ be Ges 15 kZvsk nvi fvU cwikva Ki Mvwo wex Kie| G Drm fvU KZb
Kivi cqvRb AvQ wKbv m welq AbyMn Ki gZvgZ w`b| [gvt IevB`yi ingvb, wmwbqi GvwmmUvU gvbRvi
(fvU), bvfvbv-UqvUv 3Gm mUvi, 205-207, ZRMuvI wk GjvKv, XvKv|]
Di: G Drm fvU KZb KiZ ne bv| Drm fvU KZb msv RvZxq ivR^ evWi mvaviY Av`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-2(2)(K) Abymvi, Kvb Drcv`K ev eemvqx fvU Pvjvbmn
mivmwi Kvb cY mieivn w`j IB mieivn hvMvb`vi KZK c` mieivn wnme weewPZ ne bv weavq Gic
Drm fvU KZb KiZ ne bv| Avcbviv Mvwo Avg`vwb Ki, g~j NvlYv c`vb Ki, fvU Pvjvb Bmy Ki wex Kib
Ges Avg`vwbi mgq cwikvwaZ fvU iqvZ bb| A_vr Avcbviv eemvqx chvqi fvU cwikva Kib Ges fvU
Pvjvb Bmy Ki Mvwo mieivn Kib| Avcbvì mieivn njv eemvqx KZK c` mieivn| Avcbvì mieivnwU
92 | P a g e
hvMvb`vi KZK mevi mieivn bq| eemvqx fvU Pvjvbmn mieivn c`vb KiQ weavq GB mieivnwUi Ici _K
Drm fvU KZb KiZ ne bv| Avcbvì wbKU _K h cwZvb Mvwo q Ki, m cwZvb Drcv`K nq hvq|
KviY, q Kivi ci Mvwoi Ici wKQz KvR Kiv nq Ges g~j mshvRb Kiv nq| g~j mshvRb Ki AvBb, 1991 Gi
aviv 2 Gi `dv (_) Abymvi, Gic Kvhg Drcv`b KvRi AvIZvq co| Avcbvi eYbvgZ IB cwZvbI DcKiY
Ki iqvZ bq, g~j NvlYv c`vb Ki, 15 kZvsk fvU cwikva Ki Ges fvU Pvjvb Bmy Ki Mvwo mieivn Ki|
wZxq mieivnwU Drcv`K KZK c` mieivn weavq RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL:
05 Ryb, 2014 Gi AbyQ` bs-2(2)(K) Abymvi, GB mieivnwU hvMvb`vi wnme weewPZ ne bv Ges GB
mieivni Ici Drm fvU KZb KiZ ne bv|
ck-265: mwZ eemvqx chvqi fvU 4 kZvsk _K 2 kZvsk nvm Kiv nqQ ej RbwQ| Avevi, Kvb Kvb
mycvikc fvU bqv nq bv gg wew c`kb Kiv nQ| G welq mwVK weavb wK AbyMn Ki AvjvKcvZ Kib|
(bvg cKvk AwbQzK RbK cvVK)|
Di: fvU Av`vq Kiv nq g~jZt cY Ges mevi Ici| cYi Ici fvU Av`vq Kiv nq g~jZt wZbwU chvq, h_v:
(1) Avg`vwb chvq; (2) Drcv`b chvq; Ges (3) eemvqx chvq| eemvqx chvqK Avevi `yfvM fvM Kiv hvq, h_v:
(1) cvBKvix chvq; Ges (2) LyPiv chvq| Avgvì `k eemvqx chvq fvU Av`vqi Rb KqKwU cwZ iqQ|
hgb: (1) g~j NvlYv c`vb Ki 15 kZvsk fvU c`vbKvix eemvqx hviv DcKiY Ki iqvZ cveb; (2) g~j NvlYv
c`vb bv Ki 4 kZvsk fvU c`vbKvix eemvqx hviv DcKiY Ki iqvZ cveb bv; (3) cvKR fvUi AvIZvq wbw`
cwigvY fvU c`vbKvix QvU QvU `vKvb; Ges (4) Avg`vwbi ci c_g wexi hw` 26.67 kZvsk g~j mshvRb
nq, Zvnj Avg`vwb chvq 4 kZvsk AwMg c` fvU P~ov weePbv Ki weqKvix eemvqx| mycvikc, wWcvUgUvj
vi, Rbvij vi mvaviYZt wZxq cwZZ 4 kZvsk fvU cwikva KiZv| aygv mycvikci fvUi
nvi 4 kZvsk _K nvm Ki 2 kZvsk wbaviY Kiv nqwQj| RvZxq ivR^ evWi GmAviI bs-18-
AvBb/2014/695-g~mK, ZvwiL: 27 Rvbyqvix, 2014 Gi gvag IBic nvm Kiv nqwQj| Rvbyqvix 27, 2014 ZvwiL
_K Zv KvhKi nqwQj| 2015-16 A_eQii evRU Kvhgi mgq Zv Avevi 4 kZvsk DbxZ Kiv nqQ, hv 4
Ryb, 2015 ZvwiL _K KvhKi nqQ|
mycvikc ejZ wK eySvq Zv IB GmAviI-Z ewYZ AvQ| mycvikc nZ nj h ewkjv _vKZ ne Zv njv:
(1) AvqZb 12 nvRvi eMdzUi ewk ne bv; (2) hLvb AvaywbK, wevbmZ chyw eenvii gvag ^vmZ,
Rxevbygy, I wcRvifwUf wenxb gvQ-gvsm, Pvj-Wvj, kvK-mewR, dj-g~jmn `bw`b eenvh Mnvjx I gbvnvix cY
wex Kiv nq; Ges (3) hLvb Electronic Cash Register (ECR) ev Point of Sales (POS) eenvi Kiv nq| Gic
mycvikci ga coe GvMviv, wc evRvi, ^c, wgbv evRvi BZvw`| DjL, AbK mgq `Lv hvq h, Gme
mycvikc mevP LyPiv g~ji (GgAviwc) Ici fvU wnmve Kiv nq, hv AvBbmZ bq| Avgvi RvbvgZ, fvv
AwaKvi msiY AvBb Abymvi, mevP LyPiv g~ji Pq ewk g~j fvvi wbKU _K bqv hve bv| ZvB, fvU
mevP LyPiv g~ji ga Af
y _vKZ ne| Gme mycvikc fvU chvR bB, GK_v mwVK bq|
ck-266: Avgiv K`xqfve wbewZ GKwU Drcv`bKvix wk cwZvb| Avgvì fvU iwRkb Gi aiY Supplier
(Manufacturingg) & Importer. eZgvb Avgiv fvU iwRkb Gi aib cwieZb Ki Supplier
(Trader) K_vwU hvM Ki wfb aibi cY Avg`vbx c~eK UwWs KiZ PvB Ges m I h_vwbqg g~j NvlYv
w`q 15 kZvsk fvU cwikva KiZ PvB| Drcvw`Z cY Drcv`bj UwWs Kiv hve bv ej Avgiv Rvwb wK
Avg`vbxKZ cY Drcv`bj UwWs Kiv hve| Avgvì KZc Ab GKwU fvU wWwfkb Awdmi AvIZvq vb fvov
wbq Gaibi UwWs KiZ Pvb, ZvZ Kvb RwUjZv AvQ wK? Avgvì Rvbv gZ wKQz RwUjZv _K hvq, hgb: (1)
IB RvqMv _K fvU Pvjvb Bmy Kij Avjv`v wgK bî m^wjZ Pvjvb evenvi KiZ ne hv fvU AvBb Abymvi
ea bq| `yB vb _K (Drcv`b j I evemvwqK j) mieivn `qv nj Pvjvbi wgK bîi avivevwnKZv eRvq
ivLv me bq; (2) hw` Avjv`v fvU Pvjvb evenvi Kiv nq Zvnj IqvwKs cwmwWDi Abyhvqx g~mK 16, 17 I 18
iwRvi Avjv`v ne ej cZxqgvb nQ wK GKB iwRkbi AvIZvq Drcv`b I eemvqx chvqi Rb g~mK
16, 17 I 18 Avjv`vfve evenvi Kiv hve wKbv m welqwUI Rvbv cqvRb| AbyMn Ki G welqmg~ni Ici
AvjvKcvZ Kij KZv_ nev| [gvt mvBdyj Bmjvg, wbevnx-fvU, bvfvbv Iqws BjKUvW wjt, MvRxcyi|]
Di: K`xqfve wbewZ cwZvbi G aibi Kvhg RwUjZv iqQ| ZvB, fvovKZ vb bZzbfve fvU
iwRkb wbq UwWs Kvhg cwiPvjbv Kiv mnR| K`xq wbewZ cwZvb bv nj Zvi c UwWs Kiv mnR
nZv| RvZxq ivR^ evWi GmAviI bs 186-AvBb/2012/644-g~mK, ZvwiL: 07 Ryb, 2012 Abymvi, wZb aibi
cwZvb K`xq iwRkb cZ cvi| h_v: (1) hw` Kvb Drcv`bKvix GKvb cY Drcv`b Kivi ci wewfb
93 | P a g e
weq Kì gvag cY wew Kib; (2) hw` Kvb evwYwRK Avg`vwbKviK Zvi fvU wbewZ wVKvbvi AbyK~j cY
Avg`vwb Ki wewfb weq Kì gvag wew Kib; Ges (3) hw` Kvb mev c`vbKvix wewfb kvLvi gvag mev
c`vb Kib| K`xq wbewZ cwZvbi Kvhg Ges wnmveiYi cwiwa evcK| Avcbvi ck h me mve
RwUjZvi welq DjL Kiv nqQ Zv mwVK| GKwU K`xq wbewZ Drcv`bKvix cwZvb Avg`vwb Ki UwWs KiZ
Mj Gme RwUjZvi De nZ cvi| Ab Kvb vb fvov wbq Avg`vwbKZ cY UwWs Kivi Drcv`bKvix
cwZvbi fvU iwRkb mskvab Ki Kiv hve bv| KviY, `ywU vb GKwU fvU iwRkb bqv hvq bv| ZvB,
fvov bqv vb bZzbfve fvU iwRkb wbZ ne| Avgvì `ki fvU eevi GKwU g~j ewk njv Kvb vb
GKwUgv fvU iwRkb bqv hve| Kvb GKwU wVKvbvq GKi AwaK fvU iwRkb bqv hve bv| Ze, GKB
iwRkbi AvIZvq GKvwaK Kvhg Kiv hZ cvi| Avgvì `ki fvU eevq Kvb ew ev cwZvbi cuvP
aibi vUvm nZ cvi| h_v: (1) Avg`vwbKviK; (2) idZvwbKviK; (3) Drcv`bKvix; (4) eemvqx; Ges (5)
mev c`vbKvix| Kvb GKwU fvU iwRkbi AvIZvq Kvb ew ev cwZvb IB vUvmmg~ni ga GK ev
GKvwaK ev me vUvm aviY KiZ cvi| wK Kvb vb GK ev GKvwaK iwRkb wbZ cvi bv|
Avgvì `ki fvU eevq wnmveiY msv GKwU bxwZ njv, Ggbfve wnmvec msiY KiZ ne hb Zv
mnR wbixv Kiv hvq| g~j mshvRb Ki wewagvjv, 1991 Gi wewa 22 Gi Dc-wewa 2 G Zv DjL AvQ| A_vr
^Qfve wnmvec msiY Kiv AZvekK| fvU eev njv wnmve-wbfi eev| fvU eevq wnmvec cixv Ki
fvU duvwK cwZiva Kivi Dci iZ `qv nq| ZvB, eZgvbi bvbvwea A_bwZK KgKvi RwUjZvq hb wnmveiY
`~ej nq bv co mw`K bRi ivLZ ne| Avcbvi cvweZ Dcvq K`xq wbewZ cwZvbi c Avg`vwb Ki
UwWs KiZ Mj ^PQfve wnmvec msiY Kiv KwVb ne| ZvB, fvovKZ vb Avjv`vfve fvU iwRkb wbq
Avg`vwbKZ cY UwWs Kiv mgxPxb ne|
ck-267: Avgiv Rb wbqY LvZ `ki meenr cwZvb, mvkvj gvKwUs Kvvbx| Avgvì KvvbxwU GKwU
wekl aibi AjvfRbK cwZvb| Avgiv AbK KvR Ki _vwK| Zvi ga GKwU KvR njv, Avgiv KbWg Avg`vwb
Ki cvKU Ki wew Kwi| KbWgi Ici Avg`vwb I Drcv`b chvq fvU gIKzd Kiv AvQ| Avgiv KbWg
Avg`vwbi ci h cvKwUs-Gi KvR Kwi, Zv g~j mshvRb Ki AvBb, 1991 Gi aviv 2 Gi `dv (_) Abymvi Drcv`b
Kvhgi AvIZvq co| ZvB, KbWg cvKwUs A_vr Drcv`b chvq Avgiv fvU cwikva Kwi bv| mviv `k
Avgvì 12wU wWwweDkb mUvi iqQ| cvKUKZ KbWg Avgvì Abvb AvBUgi mv_ wWwweDkb
mUvijvZ cvVvbv nq| wWwweDkb mUvi _K Avgvì MvwoZ Ki Jlai `vKvb `vKvb Zv cuQ `qv
nq| wWwweDkb mUvijvZ KbWg mieivni Ici eZgvb Avgvì KvQ evmvqx chvqi fvU PvIqv nQ|
DjL, wWwweDkb mUvi Kvb g~j mshvRb Kiv nq bv Ges GLvb _K wew Kiv nq bv, aygv `vKvb
`vKvb Wwjfvix `qv nq| G chvq Avgvì KiYxq wK AbyMn Ki Rvbveb? [kvwd Dwb Avng` mwjg GdwmG,
Pxd dvBbvwqvj Awdmvi, mvkvj gvKwUs Kvvbx, GmGgwm UvIqvi, 33 ebvbx Kgvwkqvj Gwiqv, XvKv-1213|]
Di: Avgvì `ki fvU eevq wKQzw`b c~eI KbWgi Ici eemvqx chvq fvU AvivwcZ wQj| GmAviI bs-
119-AvBb/2015/725-g~mK, Zvs 04 Ryb, 2015 Gi Uwej-5 Abymvi KbWgi Ici _K eemvqx chvqi fvU
AevnwZ `qv AvQ| ZvB, eZgvb Avi Avcbvi ewYZ mgmvwU bB| KbWg Jlya bq, GwU GKwU fvMcY| wekl
cqvRbxq cY weavq Avg`vwb I Drcv`b chvq KbWgi Ici fvU gIKzd Kiv wQj| wK eemvqx chvq fvU
gIKzd wQj bv| h cYi Ici Avg`vwb I Drcv`b Dfq chvq fvU gIKzd Ki `qv nqQ, m cYi Ici
eemvqx chvq fvU KvhKi Kiv fvU`vZv Ges fvU msMnKvix Dfqi RbB `~in| KviY, m c~e fvU
cwikvwaZ bv nIqvi KviY DcKiY Ki iqvZ cvc nq bv| ZvB, aygv GKi A_vr eemvqx chvqi Ici Kii
fvi Lye ewk nq| Av`k fvU eevq fvUi fvi wewfb i ewZ nq hvq| ZvB, Avg`vwb I Drcv`b chvq Kvb
AvBUgi Ici fvU gIKzd Kivi ci eemvqx chvq fvU AevnZ ivLj Zv Av`k fvU eevi PZbvi mv_
mZxc~Y nq bv| fvU eev njv GKwU eiwewk Ki eev (multiple-stage taxation system)| eiwewk
Ki eevi AbZg cavb ewk ev myweav njv Gic Ki eevq Kii fvi (incidence of tax) wewfb vb ewZ
nq hvq| ZvB, Kvb GKi Kii fvi ewk nq bv| eemvqx chvq KbWgi Ici h fvU Av`vq nZv Zvi cwigvY
Lye ewk bq| wK Gi Rb cwicvjb AvbyvwbKZv (compliance formalities) mv`b KiZ nZv AbK ewk|
fvU eevi AwbnxZ PZbvi (spirit) wePvi Ges eZgvb AvBUgwUi cvwicvwkK eveZvi cwZ AvBUgwUi
Ici eemvqx chvqi fvU gIKzd KivB mgxPxb weavq mwZ KbWgi Ici eemvqx chvqi fvU gIKzd Kiv
nqQ| ZvB, eZgvb KbWgi Ici Avg`vwb, Drcv`b Ges eemvqx Kvb chvqB fvU AvivwcZ bB|
ck-268: UW fvU ejZ wK eySvq?
Di: wZbwU chvq fvU Av`vq Kiv nq| h_v: 1. Avg`vwb chvq; 2. Drcv`b chvq; Ges 3. evemvqx chvq|
94 | P a g e
UwWs ev eemvqx chvq njv Avg`vwb Kivi ci ev Drcv`Ki wbKU _K ev evRvi _K q Kivi ci hLb wew
Kiv nq, ZLb GB weqK eemvqx chvqi weq ej| eemvqx chvq cYi AvKwZ, cKwZ, YMZ gvb ev
ewki Kvb cwieZb nq bv| aygv g~j mshvRb nq| eZgvb Avgvì `ki eemvqx chvq 15 kZvsk fvU
cwZ, 4 kZvsk fvU cwZ Ges cvKR fvU cwZ GB wZbwU cwZ Pvjy AvQ|
ck-269: Kvb Drcv`K Zvi Drcv`bj UwWs KiZ cvieb wK? [Avey mvC` Avng`, gvbwRs wWii, BUvi
AvBwU wewW wjt, XvKv|]
Di: Kvb Drcv`Ki wbRi Drcvw`Z cY Drcv`bj _K UwWs Kivi Kvb ck Avm bv| Ze, wZwb hw` Ab
Kvb Drcv`Ki wbKU _K q Ki ev evRvi _K cY q Ki ev cY Avg`vwb Ki UwWs KiZ Pvb, Zvnj
wZwb Zv KiZ cvieb| m ZvK Zvi fvU iwRkb mb`c Drcv`Ki cvkvcvwk UWvi Af y KivZ
ne| wZwb hme cYi UwWs Kieb Zvi Rb q wnmve cyK (g~mK-16) Ges weq wnmve cyK (g~mK-17)
Avjv`vfve msiY Kiv fvjv| A_vr Drcv`bi Rb wZwb h g~mK-16 Ges g~mK-17 msiY Kib Zvi _K
Avjv`v nIqv fvjv| m wnmvec ^Qfve msiY Kiv mnR nq|
ck-270: GKwU cwZvb BUvibU mev c`vb Ki| gWg Avg`vwb Ki mevMnxZvì wbKU wew Ki| gWgi
Ici eemvqx chvqi fvU c`vb Ki| Ze, wKQz gWg jvBb cixvi KvR eenvi Kiv nq| G gWgjv wbq
Zvì hvZvqvZ KiZ nq| G gWgjvi wKfve fvU cwikva KiZ ne? hvZ cw_ga gWgjv fvU
KgKZvMY AvUK bv Kib|
Di: G gWgjv wbR^ eenvii Rb| ZvB, fvU c`vb Ki fvU Pvjvb mv_ ivLZ ne| Avgvì `ki fvU
eevq cY ev mev wbR fvM KijI fvU w`Z nq| ZvB, G ^vfvweK wbqg fvU cwikva KiZ ne|
ck-271: GKwU cY Avg`vwb i aygv 3 kZvsk Kvgm& wWDwU AvivwcZ AvQ| Avi Kvb wWDwU/fvU bB| G
D cYi Kvb AvKwZ, YMZgvb ev Kvb ic cwieZb QvovB GKB gvoK evRviRvZKiY KiZ PvBj
wKfve fvU cwikva KiZ ne? [gvt eveyj gvjv, XvKv|]
Di: eemvqx chvqi fvU cwikva Ki wew KiZ ne| GB cyKi eemvqx chvq fvU cwikvai cwZ
msv AbyQ` AbyMn Ki `Lyb (Aavq 5, ct 455)| eemvqx chvq eZgvb PviwU cwZ iqQ, h_v:- 1. cbi
kZvsk fvU c`vb cwZ; 2. Pvi kZvsk fvU c`vb cwZ; 3. Avg`vwbi ci c_g wexi mxj c`vb cwZ;
Ges 4. cvKR fvU c`vb cwZ| cvKR fvU QvU QvU `vKvb`viì Rb| ZvB, c_g wZbwU cwZi ga h
Kvb GKwU AbymiY Kiv hvq| G hnZz Avg`vwb chvq Kvb fvU cwikva Kiv nqwb, mnZz iqvZ bqv hve
bv| ZvB, Avg`vwbi ci c_g wexi mxj c`vb Ki wexi cwZ AbymiY Kiv fvjv|
ck-272: h eemvqx 4 kZvsk cwZZ UW fvU c`vb KiQb, m eemvqx hw` cKZ g~j mshvRbi wfwZ g~j
NvlYv w`Z Pvb Zvnj wZwb Zv KiZ cvieb wK?
Di: eemvqx 4 kZvsk nvi UW fvU c`vb Kieb bv-wK 15 kZvsk nvi UW fvU c`vb Kieb Zv eemvqxi
wbR^ wmvi welq| 4 kZvsk nvi UW fvU c`vb Kij wZwb iqvZ cveb bv| 15 kZvsk nvi UW c`vb Kij
wZwb iqvZ cveb| GB cyKi evemvqx chvq fvU c`vb cwZ Aavq GB `ywU cwZZ fvU c`vb Kivi wbqg-
Kvbyb wevwiZfve AvjvPbv Kiv nqQ| AbyMn Ki `Lyb| h eemvqx 4 kZvsk fvU c`vb cwZZ eemvqx
chvqi fvU cwikva KiQb wZwb hw` GB cwZi cwieZ 15 kZvsk fvU c`vb cwZ Aej^b KiZ Pvb, Zv wZwb
AekB KiZ cvieb| m Kvb ZvwiL _K wZwb iqvZ cveb ev iqvZ wbeb Zv wbaviY Kiv GKwU RwUj
welq ne| ZvB, Avgvi AwfgZ njv, wZwb c_g 4 kZvsk nvi UW fvU c`vb Kiv e Kieb| G Kvb
GKwU Pvjvbi cY kl Ki wZwb bZzb GKwU Pvjvbi cY 15 kZvsk nvi fvU c`vb Ki wew Kiv i Kieb|
Ges GB Pvjvbi wecixZ wZwb iqvZ beb|
ck-273: Avgiv GKwU K`xq IqvinvDm KiZ hvwQ hLvb _K Avgvì me AvMviv weqK` cY mieivn
Kiv ne| K`xq IqvinvDm fvU wbeb cqvRb ne wK? Avgvì me weqK` fvUi AvIZvq wbewZ Ges
cwZ gvm fvU Ges `vwLjc c`vb Kiv nq| [gwneyj Bmjvg, wmwbqi Awdmvi (dvBbv Gv GvKvDUm),
iwngAvdivR mycvivm wjt, gnvLvjx, XvKv]
Di: K`xq IqvinvDmi Avjv`v fvU iwRkb cqvRb ne Ges UW fvU cwikva KiZ ne| wevwiZ
RvbZ AbyMn Ki GB cyKi eemvqx chvq fvU AbyQ` `Lyb| K`xq IqvinvDm ejZ Avwg hv eywSqQb, Zv
njv wWwweDkb mUvi| G chvq UW fvU chvR ne| mvaviYZ G aibi UW fvUi 4 kZvsk fvU
c`vb cwZ Aej^b Kiv myweavRbK|
95 | P a g e
ck-274: KbvKkb KwgKvj Avg`vwb Kiv nqQ| Avg`vwb chvq fvU Ges GwUwf cwikva Kiv nqQ| GLb
wew Kivi mgq fvU cwikvai weavb wK? [gvt byibex, gvbwRs cvUbvi, RK Kcvikb, nvDm-1, ivW-2,
mi-1, Div, XvKv|]
Di: UW fvU w`q wew KiZ ne| GB cyKi eemvqx chvq fvU c`vb cwZ AbyQ` AbyMn Ki `Lyb|
cbi kZvsk UW fvU cwZ A_ev 4 kZvsk UW fvU cwZi h KvbwU Aej^b KiZ ne|
ck-275: QvU QvU `vKvbi fvU KZ?
Di: hme QvU QvU `vKvb cvKR fvUi AvIZvq _vKe, Zviv fvU wè wbgi nvi:
(K) XvKv Ges PMvg wmwU Kcvikb GjvKvi QvU QvU `vKvb eQi 14,000 (P nvRvi UvKv gv)|
(L) `ki Abvb wmwU Kcvikb GjvKvi QvU QvU `vKvb eQi 10,000 (`k nvRvi UvKv gv)|
(M) Rjv knii ci GjvKvq AewZ QvU QvU `vKvb eQi 7,200 (mvZ nvRvi `yBkZ UvKv gv)|
(N) D GjvKv eZxZ Abvb GjvKvi QvU QvU `vKvb eQi 3,600 (wZb nvRvi QqkZ UvKv gv)|
DjL, Kvb& Kvb& `vKvb cvKR fvU c`vb Kie Zv vbxq `vKvb gvwjK mwgwZi bZe` Ges vbxq fvU
Awdmi KgKZve` wgj A_eQii cvi wbaviY Kib|
ck-276: GKwU Drcv`bKvix cwZvb KZK Avg`vwbKZ Kvbv cY/DcKiY Gi AvKwZ, cKwZ, YMZgvb ev
Kvbvic cwieZb QvovB GKB gvoK evRviRvZ KiZ PvBj wKfve fvU cwikva KiZ ne? [gvt eveyj gvjv,
cyivbv cb, XvKv|]
Di: G `ywU welq eemvqx chvq fvUi AvIZvfy| Drcv`bKvix cwZvbwUi Supplier (Trader) wnmve fvU
iwRkb _vKZ ne| Avg`vwbKZ cY cKZ g~j mshvRbi wfwZ g~j NvlYv c`vb Ki, 15 kZvsk fvU
cwikva Ki wew Kij Avg`vwb chvq c` fvU I GwUwf iqvZ cvIqv hve| weq chvq g~j mshvRb hw`
26.67 kZvsk nq Zvnj fvU Pvjvb GB gg mxj c`vb KiZ ne h, GB Pvjvbi wecixZ eemvqx chvqi fvU
Avg`vwb chvq ...... eì/kbi wej-Ae-GwU bs-..... ZvwiL: ...... Gi gvag cwikva Kiv nqQ| Gic
c_g wewi ejvq fvU cwikva KiZ ne|
ck-277: gWg wewi mgq fvU w`Z ne wK?
Di: AekB fvU cwikva KiZ ne| eemvqx wnme fvU cwikva KiZ ne| AbK mgq BUvibU mvwfm
cfvBWviMY Zvì MvnKìK gWg mieivn Ki _vK| GLvb gWg mieivn BUvibU mev mieivni AvIZvq
coe bv| gWg mieivn eemvqxi mieivn wnme weewPZ ne| ZvB, eemvqx wnme gWgi Ici fvU cwikva
KiZ ne| m BUvibU mev c`vbKvixi fvU iwRkbc Service Renderer Gi cvkvcvwk Supplier
(Trader) DjL KiZ ne|
ck-278: GKB vb Avg`vwb Ki UW Ki Ges vbxqfve q Ki UW Ki| `yfve wnmve ivLZ ne wK?
Di: bv, wnmve GKwU ivLZ ne| GLvb hnZz Kvb Drcv`b bB ay UwWs AvQ, ZvB UwWs Gi Rb GKwU wnmve
ivLZ ne| Avg`vwbKZ nvK ev vbxqfve qKZ nvK GKwU q wnmve iwRvi GwU w`Z ne| wewfb cYi
Rb Avjv`v Avjv`v cv ivLZ ne| weq wnmve cyK GKB wmwiqvj me weq GwU w`Z ne| GKwU `vwLjc
`vwLj KiZ ne|
ck-279: Drcv`K UwWs KiZ Pvb| me wK?|
Di: nuv me| Avgv`vwbKZ cY ev vbxqfve qKZ cY wZwb UwWs KiZ cvieb| Ze, ZvK fvU wbeb bî
mskvab Ki Kvhg KvW Supplier (Trade) Afy KiZ ne| UwWs Kivi Rb Avjv`v wnmvec msiY
KiZ ne| DjL, wbR Drcvw`Z cY Drcv`Ki Ab _K UwWs Kiv hve bv| Drcv`Ki Ab _K fvU Pvjvb
Bmy Ki chvR fvU cwikva Ki D cY mieivn c`vb KiZ ne| AZtci h vb mieivn c`vb Kiv njv m
vb _K UwWs Kiv hve|
31. Zjv kx I AvUK

ck-280: Kvivi cY hw` Mvwomn fvU KgKZvMY AvUK Kib Zvnj ZvrwYK KiYxq wK?
Di: cY Mvwomn fvU KgKZvMY AvUK KiZ cvib, hw` MvwoZ cwievwnZ cYi mv_ g~mK-11 Pvjvbci
wgj bv _vK| hw` cYi gvwjK Ges Mvwoi gvwjK GKB ew ev cwZvb nq, Zvnj g~mK-5K dig ewMZ
gyPjKv c`vb Ki Mvwo I cY ZvrwYKfve gvwjK wbR wRvq wbZ cvieb| KvMRc fvU KgKZvMY AvUK Ki
gvgjv `vqi Kieb| Mvwo Ges cY hw` Avjv`v gvwjKi nq, Zvnj fvU KgKZvMY mevP 3 Kvhwèmi ga
96 | P a g e
gvgjv `vqi Kieb| cYi g~j Abyhvqx wbw` KgKZvi wbKU gvgjvwU `vwLj Kiv ne| G chvq msw
wePviv`ki gvag Mvwo Ges cY Qvo Kivbv hZ cvi| msw wePviv`ki Rb D KgKZvi wbKU GB gg
Ave`b KiZ ne h, Avwg Aciva KiwQ, Aciva ^xKvi KiwQ, Avcbvi `qv h Kvbv ivq gb wbZ eva
_vKev| Ggb Ave`b Kiv nj wePviKvix KgKZv ZvrwYKfve wePvi Ki Rwigvbv BZvw` Avivc Ki cY Lvjvm
w`Z cvib| G chvq wePvi KvR kl nq hve| A_ev gvgjv ^vfvweKfve Pjgvb _vKv Aevq cYi gvwjK cY
AeZxKvjxb Qvo (Interim Release) bqvi Rb Ave`b KiZ cvieb Ges Mvwoi gvwjK Zvi Mvwo AeZxKvjxb
Qvo bqvi Rb Ave`b KiZ cvieb| wePviK ZvìK AeZxKvjxb Qvo c`vb KiZ cvib| Ze, ^vfvweK
MwZZ gvgjv PjZ _vKe|
ck-281: fvU KZc Mvoxmn cY AvUK Kij wKfve Qvo wbZ nq?
Di: Mvox Ges cYi gvwjK hw` GK ew nb, Zvnj g~mK-5K dig ewMZ gyPjKv c`vb Ki ZvrwYKfve
cY Ges Mvox Qvo bqv hve| AvUKKvix fvU KgKZvMY ewMZ gyPjKv Ges Abvb KvMRci wfwZ
cqvRbxq Kvhg MnY Kieb| Avi Mvox Ges cYi gvwjK hw` Avjv`v ew nb, Zvnj fvU KgKZvMY mevP 3
(wZb) Kvhwèmi ga gvgjv `vqi Kieb| Mvoxi gvwjK Ges cYi gvwjK Avjv`v Avjv`vfve wePviKvix
KgKZvi wbKU cqvRbxq `wjjvw`mn Ave`b Kij wePviKvix KgKZv Mvox Ges cY AeZxKvjxb wRvq c`vb
KiZ cvib| wePvi KvR ^vfvweK MwZZ Pje| Ze, Mvox Ges cY msw wePviv`ki gvag `Z Qvo bqvi
weavb AvQ [aviv-27(2) Gi wZxq kZvsk]| m wePviKi KvQ GB gg Ave`b KiZ ne h, Avwg Aciva
^xKvi KiwQ| Ges h Kvbv Av`k gb wbZ eva _vKev| Gic Ave`b cj wePviKvix KgKZv KviY `kvI
bvwUk Rvix bv Ki ZvrwYKfve wePvi mb KiZ cvib|
32. wePvi
ck-282: gvgjv nIqvi ci A_ cwikva Ki w`jI wK Rwigvbv Avivc Kiv ne?
Di: nuv, Rwigvbv Avivc Kiv ne| Rwigvbv bv Kij hw` mKjB A_ (Ki) cwikva Kiv _K weiZ _vK gvgjv
bv Kiv ch, Zvnj fvU eev cwiPvjbv Kiv hve bv| gvgjv `vwLj nq Mj duvwKKZ ivR^mn A_`, Rwigvbv
Avivc Kiv nj Zv cwikva KiZ ne|
33. Avcxj
ck-283: Avwcj Kivi hw` gvgjvwUi Kvbv Avw_K g~j bv _vK Zvnj Kvb g~ji Ici 10 kZvsk cwigvY
A_ Rgv w`Z ne? [gvt ew`Dj Avjg, WcywU gvbRvi (fvU Gv Uv), iw cBUm wjt, avbgw, XvKv|]
Di: Avwcj Kivi gvgjvi Avw_K g~j weePbv Ki 10 kZvsk cwigvY A_ Rgv w`Z nq bv| g~j mshvRb
Ki AvBb, 1919 Gi aviv 42 Gi Dc-aviv (2) Gi `dv (K) Ges `dv (L) Abymvi Avwcj Kivi mgq `vweKZ Kii
10 kZvsk cwigvY A_ Rgv w`Z ne| GLvb Ki ejZ fvU, m~iK Ges UvbIfvi Ki eySvq| hw` Kvb
gvgjvq `vweKZ Ki bv _vK, Zvnj AvivwcZ A_ì 10 kZvsk cwigvY A_ Rgv w`Z ne|
ck-284: Avwcj Kivi mgq 10% A_ Rgv c`vb KiZ nq| gvgjvq wRZ Mj wKfve D A_ dir cZ nq?
PjwZ wnmvei gvag bv-wK widv wbZ ne?
Di: Avwcj Kivi mgq A_ Rgv w`j Zv PjwZ wnmve Rgv Ges c`q Kjvg wjLZ ne| hw` AvwcjKvix gvgjvq
wRZ hvb Ges D A_ Zvi cvIbv nq, Zvnj wZwb Avevi D A_ PjwZ wnmvei URvix Rgvi Kjvg wjL beb|
hviv PjwZ wnmve msiY Kib bv, Zviv `vwjLci gvag mg^q Kieb| h gvm Rgv wèb m gvmi `vwLjc
5bs mvwiZ wjLeb| Avi gvgjvq wRZ Mj Zviv `vwLjci 12bs wgK wjL mg^q Ki beb|
34. eKqv Av`vq

ck-285: GKwU cwZvbi gvwjK gZeiY KiQb| D cwZvbi fvU eKqv iqQ| GLb eKqv fvUi welq
wK c`c wbZ ne?
Di: eKqv fvU cwikva KiZ ne| cwZvbwUi hnZz AwZ AvQ, mnZz cwZvb KZc eKqv fvUi A_
cwikva Kieb| gvwjK gZyeiY Kij Zvi DivwaKvixMY AvQb, Zviv cwZvbi gvwjK neb| Zviv eKqv fvUi
A_ cwikva Kieb| GgbwK cwZvbi hw` AwZ bv _vK, Zvnj D ewi Ab Kvbv mw _K eKqv
97 | P a g e
Av`vq Kiv hve, h mw GLb Zvi DivwaKvixMY fvM KiQb (aviv-63)| ZvB, DivwaKvixMY KZK ev cwZvb
KZc KZK eKqv cwikva Ki `qvB kq|
35. Uwjdvb, gvevBj dvb, BUvibU mev

ck - 286: Avgiv Avgvì Awdmi KgKZvì Rb gvevBj Kvvwbi GRUi `vKvb _K gvevBji UKUvBg
q Kwi| `vKvb _K fvU Pvjvb `qv nq bv - mvaviY ggv `qv nq| ggvZ fvU DjL _vK bv - gvU g~j
DjL _vK| G Drm g~mK KZb KiZ ne wK AbyMn Ki Rvbveb|
Di: G Drm fvU KZb KiZ ne bv| gvevBji UKUvBg weq GKwU wekl aibi Kvhg| Avgvì
`ki fvU cwZZ G welqwU ewYZ bB| UKUvBgi ga fvU Afy _vK| whwb UKUvBg q Kib wZwb
fvUmn g~j cwikva Kib| A_vr 100 UvKvi UKUvBg q Kij wZwb 13.04 UvKv fvU wnme AwMg cwikva
Kib| ZvB, G Drm fvU KZb Kivi Kvb hwKZv bB| hwÌ weZv GRU Kvb fvU Pvjvb c`vb Kib
bv, ZeyI G fvU mwVKfve cwikvwaZ nq| ZvB, G Drm fvU KZb KiZ ne bv gg Avgvi AwfgZ|
ck-287: Avgvì cwZvb wewfb evsK BUvibU Ges WvUv KwgDwbKkb mev c`vb Ki| cwZgvm GB mevi
wecixZ ZvìK g~mK 11 Pvjvbmn wej cvVvB| KwZcq evsK g~mK 11 Pvjvb _vKv mI Avgvì weji
wecixZ Drm 15 kZvsk fvU KZb Ki| Avevi, Kvb Kvb evsK hvMvb`vi mev wnme Drm 4 kZvsk fvU
KZb KiZ Pvq| Zviv wK Avgvì weji wecixZ Drm fvU KZb KiZ cvie? cvij KZ kZvsk nvi? G
evcvi mwVK w`K-wb`kbv GKv Kvg| [Gm,Gg, kvn bIkv` cje, WcywU gvbRvi, wnmve, UjbU KwgDwbKkb
wjwgUW, Lvj` Mc Ae KvvbxR|]
Di: GLvb c_K `ywU Kvhg RwoZ iqQ| c_g KvhgwU njv BUvibU mev| GB mevi KvW njv
Gm012.14| GB mevi msv njv Uwjdvb, UwjwcUvi, Uj, dv ev BUvibU msv A_ Uwjdvb,
UwjwcUvi, Uj, dv ev BUvibU Gi gvag evwYwRK wfwZ hvMvhvM vcb, Z_ ev Dcv Av`vb-c`vbi
eevKvix Kvb ew, cwZvb ev msv| eZgvb 36wU mevi Drm fvU KZb Kiv evaZvg~jK| RvZxq
ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-02 Gi DcvbyQ` bs-(1) G
IB 36wU mev ewYZ AvQ| IB 36wU mevi ga BUvibU mev Afy& bB| ZvB, BUvibU mevi Ici Drm
fvU KZb Kivi AvekKZv bB| Ze, BUvibU mev c`vbKvix cwZvb h_vh_ fvU Pvjvb weji mv_ `vwLj
Kie| Avcbvi eYbvgZ, Avcbviv g~mK-11 Pvjvbmn wej cvVvb| evaZvg~jKfve Drm fvU KZbhvM 36wU
mevi evBii mev weavq Ges h_vh_ g~mK-11 Pvjvb AvQ weavq G mev MnYKvix Drm fvU KZb Kie
bv| mev MnYKvix BUvibU mev eve` weji mgy`q A_ AvcbvìK cwikva Kie| GB njv AvBbi weavb|
GLvb 15 kZvsk ev 4 kZvsk nvi Drm fvU KZb Kivi Kvb AvekKZv bB| Avcbvi ck ewYZ wZxq
KvhgwU njv, Avcbvì cwZvb wewfb evsK WvUv KwgDwbKkb mev c`vb Ki| Avgvi RvbvgZ, Ab-jvBb
evswKs Gi wewfb kvLvi ga Z_ Av`vb-c`vb cqvRb nq| Avcbviv GB Z_ Av`vb-c`vbi mnvqZv Ki
_vKb| GB KvhgwU mevi Kvb KvWi AvIZvq Afy ne Zv weklYi `vwe ivL| GB KvhgwU Avgvì
`ki fvU eevq `ywU mevi eYbvi KvQvKvwQ| GKwU njv, BUvibU msv mev; Avi GKwU njv Z_-chyw wbfi
mev| BUvibU msv mevi msv Ici `qv AvQ| IB msv Abymvi, Uwjdvb, UwjwcUvi, Uj, dv ev
BUvibU Gi gvag ek wKQz Kvhg KivK BUvibU msv mev ej| IB Kvhgi ga Z_ ev Dcv Av`vb-
c`vb Afy iqQ| Avcbviv BUvibUi gvag WvUv KwgDwbKkb mev c`vb KiQb| GB Kvhg BUvibU
msv mev wnme weewPZ ne| Z_-chyw wbfi mevi msvwU ek eo| ZvB, GLvb m~Y msvwU DjL Kiv
njv bv| Z_-chyw wbfi mevi ga AbKjv Dcv`vb iqQ| hvi GKwU njv, any automated services
rendered by internet or electronic network. A_vr BUvibU QvovI electronic network Gi gvag Kvb mev
c`vb Kij Zv ne Z_-chyw wbfi mev| ZvB, WvUv KwgDwbKkb Gi h mev Avcbvi cwZvb c`vb KiQ, Zv
Z_-chyw wbfi mev bq eis BUvibU msv mevi AvIZvq msvwqZ ne ej Avgvi AwfgZ| Ze, G welqwU
AwaKZi chvjvPbv Kivi AeKvk iqQ|
ck-288: Avgvì `kxq GKwU Kvvbx wewUAviwm _K ITC (International Terrestrial Cable) Ges IIG
(International Internet Gateway) jvBm wbq ea cvq eemv Ki AvmQ| cwZvbwU wmvcyi AewZ
TATA Communications International Pte. Ltd.-K International Private Lease Circuit (IPLC) Gi PvR
eve` evsKi gvag cgU `q| evsK D cgUi Dci 15 kZvsk fvU Drm KZb Ki| Avevi, Avgvì
`kxq KvvwbwU Bharti International (Singapore) Private Ltd.-K Internet Bandwidth Gi PvR eve`
98 | P a g e
evsKi gvag cgU `q| evsK IB cgUi Ici 15 kZvsk fvU Drm KZb Ki| evsK KwZZ fvU miKvix
KvlvMvi Rgv c`vb KiQ Ges URvix Pvjvb I g~mK-12L dig cZqbc c`vb KiQ| ewYZ `ywU
DcKiY Ki iqvZ cvIqv hve wKbv mwelq AbyMn Ki gZvgZ w`b| [gvt wknve Dwb, wgici 1, XvKv|]
Di: Avcbvi ewYZ c_g c` fvUi kZfvM Ges wZxq 80 fvM iqvZ bqv hve| AvjvP KvR `ywU
njv mev Avg`vwb| Uwjdvb Kj we`k ciYi Rb International Private Lease Circuit (IPLC) Gi PvR Ges
Internet Bandwidth Gi PvR eve` A_ cwikva Kiv nqQ| KvR `ywU njv mev Avg`vwb| `k _K GKwU Kj
we`k ciYi Rb `kxq wmgvbvi evBi we`k ch mev cqvRb nq| mB mev Ab Kvvbx c`vb Ki hv
eve` A_ cwikva KiZ nq| g~j mshvRb Ki AvBb, 1991 Gi aviv 9 Gi Dc-aviv (1) Gi `dv (T) Gi kZvsk
gvZveK we`k _K mev MnYi chvR fvU miKvix URvixZ Rgv `qvi cgvY A_vr URvix Pvjvb _vKv
mvc iqvZ bqv hve| Avcbvi ck `ywU mevi welq ewYZ nqQ| GKwU njv International Private Lease
Circuit (IPLC) Gi PvR| G c` fvUi mgc~YUzKzB iqvZ bqv hve| g~j mshvRb Ki AvBb, 1991 Gi aviv
9 Gi Dc-aviv (1) Gi `dv (O) gvZveK AeKvVvgv wbgvY, msvi, givgZi iqvZ bqv hve bv|
Avcbvì welqwU njv AeKvVvgv eenvi Ki Kj divqvW Kiv, A_vr AeKvVvgvi mev eenvi Kiv| ZvB, GB
mev kZfvM iqvZ bqv hve| Avcbvi ewYZ wZxq mevwU njv Internet Bandwidth eenvi| RvZxq ivR^
evWi bw_ bs-08.01.0000.068.22.036.13/543, ZvwiL: 17/11/2013 gvZveK Bandwidth Gi Ici c`
fvU 80 kZvsk iqvZ bqv hve| ZvB, Avcbvi ewYZ cwZvbwU Internet Bandwidth Gi PvR eve` cwikvwaZ
A_i Ici chvR fvUi 80 kZvsk iqvZ wbZ cvie|
36. wevcbx msv mev, ikxc mev

ck-289: dmeyK, Bqv, Mj BZvwì IqemvBU wevcb `qv nq| Gme IqmevBU we`k _K gBbUBb Kiv
nq| wevcb mvaviYZt B-gBji gvag ev Ab-jvBb Avc-jvW Kiv nq| cgU `qv nq mvaviYZt wWU
KvWi gvag ev c-cji gvag| GLvb fvUi weavb wK? [GvWfvKU gv: Avbvqvi nvmb, mfvcwZ, XvKv
Uvm evi Gvmvwmqkb, RvZxq ivR^ evW, ivR^ feb (bxPZjv), mbevwMPv, XvKv|]
Di: Dci ewYZ wevcbx msv mev wnme 15 kZvsk nvi fvU chvR ne| Avgvì `ki fvU
eevq fvUhvM mevmg~ni KvW Ges msv wbavwiZ AvQ| wevcbx msv mevi KvW njv Gm007.00| GB
mevi msvq DjL AvQ h, Kvb ew, cwZvb ev msvi IqemvBU ev Kvb cwKv, mvgwqKx, gvMvwRb, BZvw`
Gi AbjvBb msiY wevcb cPvi Kiv nj Zv wevcbx msv mevi AvIZvfz ne| m Abyhvqx AvjvP KvRwU
IqemvBU wevcb cPvi| ZvB, mevwU wevcbx msv mev| AbK Gaibi mevK Z_-chyw wbfi mev
(Information Technology Enables Services) wnme msvwqZ Ki _vKb, hv mwVK bq| Z_-chyw wbfi mevi
msvq Website Services Afy AvQ| IqemvBUi gvag AbK aibi mev c`vb Kiv nq| Zba wevcb
cPvi njv GKwU mev| hnZz IqemvBUi gvag wevcb cPvi GB KvhgwUK mywbw`fve wevcbx msv
mevi AvIZvq Afy Kiv nqQ, mnZz Website Services GB mvaviY A_i ga KvhgwUK Afy Kivi
Kvb AeKvk bB| hgb: KihvM cY givgZ ev mvwfwms Gi KvR mevi KvW bs Gm031.00 Gi AvIZvq
msvwqZ AvQ| wK Mvox givgZ I mvwfwms GB KvWi AvIZvq msvwqZ Kiv hve bv| KviY, mevi KvW bs
Gm003.10 Gi AvIZvq gvUi Mvoxi MviR Ges IqvKkc mevi Avjv`v, mywbw` msv `qv AvQ|
AvjvP we`kx IqemvBU wevcb cPvi Kiv nQ, A_vr mev Avg`vwb Kiv nQ| g~j mshvRb Ki AvBb,
1991 Gi aviv 6 Gi Dc-aviv (3) Gi `dv (N) Abymvi, evsjv`ki fMvwjK mxgvbvi evBi nZ evsjv`k
mevi mieivn MnY Kiv nj hLb AvswkK ev c~Y g~j cwikva Kiv nq, ZLb fvU cwikva KiZ ne| g~j
mshvRb Ki wewagvjv, 1991 Gi wewa 18K Gi Dc-wewa (3) Abymvi, mev Avg`vwbi mev MnYKvix KZK
mevi g~j cwikvai mgq c`q fvU evsK ev AbKvb Avw_K cwZvb Drm KZb Kie| AvjvP evsKi
gvag mevi g~j cwikva Kiv nQ bv| eis mev MnYKvix wbRB wWU KvW ev c-cji gvag mevi g~j
cwikva KiQb| mnZz, mevi g~j cwikvai mgq 15 kZvsk nvi fvU miKvix KvlvMvi h_vh_ LvZ URvix
Pvjvbi gvag Rgv w`Z ne| DcKiY Ki iqvZ MnY msv Abvb weavb cwicvjb Kij mev MnYKvix IB
fvU iqvZ wbZ cvieb| GKB AvBbi aviv 9 Gi Dc-aviv (1) Gi `dv (T) Gi kZvsk Abymvi IB fvU iqvZ
bqv hve|
ck-290: QvU gvMvwRb wevcb w`j g~mK-11 Bmy Ki bv| GB wKfve fvU cwikva KiZ ne?
99 | P a g e
Di: KvwmdvqW wevcb Qvov me wevcbi Ici fvU chvR ne| hw` gvMvwRb g~mK-11 Pvjvb Bmy bv Ki
Zvnj wbRiv fvUi AskUzKz URvix Pvjvbi gvag Rgv w`Z ne|
ck-291: AbK Ab Kvb cwZvb LiP w`q `vKvbi mvBbevW Zix Ki `q| m h cwZvb LiP
w`q mvBbevW Zix Ki `q m cwZvbi bvg, wVKvbv, cY ev mevi wevcb BZvw` mvBbevW c`wkZ _vK|
g~jZt mvBbevWi AwaKvsk Ask LiP c`vbKvix cwZvbi Z_vw` c`wkZ _vK| mvBbevWi mvBW ev wbP QvU
Ki `vKvbi bvg, wVKvbv BZvw` DjL _vK| Gic mvBbevW cZ Kivi KvR wevcbx msv mev wnme
weewPZ ne wKbv Ges Gic fvU msv weavb wK AbyMn Ki Rvbveb| [Igi dviK, AvBwUwc I fvU
KbmvjUvU, 11 cyivbv cb, Bevnxg gvbkb (PZz_ Zjv), K bs-401, XvKv|]
Di: Avgvì `ki fvU eevq wevcbx msv njv GKwU fvUhvM mev| GB mevi KvW bs-Gm007.00|
GB mevi msv njv, (K) wevcbx msv A_ Kvb cYi ev mevi cPviYvi ev Ab Kvb cPviYvi Dk,
evwYwRK wfwZ h Kvb bvgi ev aibi wevcb cZKiY ev D Dk cZKZ Kvb wevcb h Kvb
gvag ev Ab Kvb cvq cPviKiY ev cPvi Kvh mnvqZvKiY wbqvwRZ Kvb ew, cwZvb ev msv; Ges (L)
Kvb ew, cwZvb ev msvi IqemvBU ev Kvb cwKv, mvgwqKx, gvMvwRb, BZvw` Gi AbjvBb msiY wevcb
cPvi Kiv nBj DnvI wevcbx msvi Af y nBe| GLvb KqKwU welq iZc~Y| Zv njv, c_gZt Dk nZ
ne cPviYvi Rb| AvjvP h mvBbevW Zix Ki `qv nQ Zvi Dk njv cPviYv| h cwZvb LiP w`q
mvBbevWwU Zix Ki `q, m cwZvbi bvg, wVKvbv, cY ev mev BZvw` mvBbevW DjL _vK| wZxqZt Dk
nZ ne evwYwRK| AvjvP Dk evwYwRK| GLvb eemv-evwYR Qvov Kvb `vb-Aby`vbi welq RwoZ
bB| ZZxqZ welq njv, wevcb cZKiY Ges h Kvb gvag cPviKiY| AvjvP mvBbevW cZ Kiv
nQ| mvBbevWi gvag cwZvbi bvg, wVKvbv, cY BZvwì cPvi Kiv nQ| h Kvb gvag ejZ Kvb
BjwbK gvag, wcU gvag ev Ab h Kvb gvag eySvq| PZz_ welq njv, wevcb cZ I cPvi mnvqZvKiY|
Avgiv `LZ cjvg h, Avgvì `ki fvU eevq wevcbx msv mevi h msv iqQ, m msv Abymvi
Avcbvi ewYZ mvBbevW cZ I c`kYi KvR wevcbx msv mevi AvIZvq msvwqZ ne| wevcbx msv mevi
msv Abymvi, eZgvb iwWI, Uwjwfkb wevcb cPvi, cwKvq wevcb cPvi, IqemvBU, mvgwqKx, gvMvwRb,
wejevW BZvw`Z wevcb cPvi Ges hme wgwWqv GRx wevcb cPvi mnvqZv Ki mme GRx wevcbx msv
mevi AvIZvfz| ZvQvov, wevcb cZKvixI wevcbx msv mevi AvIZvfz| GB mevi Ici fvUi nvi 15
kZvsk| Drm fvU KZb msv weavb njv, wevcbx msv mev c`vbKvix weji mv_ fvU Pvjvb mieivn Kie|
IB fvU Pvjvb Zvi vbxi fvU Awdmi mnKvix ivR^ KgKZv ev ivR^ KgKZv KZK mZvwqZ nZ ne| Zvnj
mev MnYKvix Drm fvU KZb Kie bv| Avi GKUv welq ej ivLv ìKvi h, wejevW Avi mvBbevW GKB aibi
welq| wejevW ev mvBbevW cZ Kiv Avgvì `ki fvU eevq wbgvY msv mevi AvIZvq co| GLvb
fvUi nvi 5.5 kZvsk, hv Drm KZbhvM| wejevW Ges mvBbevW eenvi wevcbx msv mevi AvIZvq coe|
GLvb fvUi nvi 15 kZvsk|
ck-292: Avgiv mvUjvBU Pvbji gvag wevcb cPvi Kwi| wevcb`vZvMY Avgvì mv_ wbw` gqvì Rb
Pzw mv`b Kib| A_vr wbw` gqvì ga wbw` cwigvY mgq Avgiv wevcb cPvi Kwi| aiv hvK, GKwU
cwZvbi mv_ Avgvì Pzw AvQ h, gvm 200 wgwbU Avgiv IB cwZvbi wevcb cPvi Kiev| Avgiv Avgvì
wnmve gZv 200 wgwbU wevcb cPvi Kwi| cPvi Kivi ci Avgiv wej `vwLj Kwi, wej 15 (cbi) kZvsk fvUi
cwigvY DjL Kwi| wevcb`vZv AbK mgq BwcbWU fwidvBqvi wbhy Ki wevcb cPvi Kivi mgqi
cwigvY hvPvB Ki| aiv hvK, Avgiv 200 wgwbUi wej `vwLj KiwQ| wK wevcb`vZvi BwcbWU fwidvBqvi
Gi fwiwdKkb Abymvi wevcb cPvi nqQ 180 wgwbU| ZvB, Avgiv 200 wgwbUi wej `vwLj KijI
wevcb`vZv AvgvìK 180 wgwbUi wej cwikva Ki Ges 180 wgwbUi weji Ici fvU cwikva Ki| wK
Avgiv c~eB 200 wgwbUi Ici wej Ges fvU wnmve Ki fvU Pvjvb Bmy KiwQ| GLb Avgvì KiYxq wK m
welq AbyMn Ki gZvgZ w`b| [gbvib gj, GwRGg, mgq wgwWqv wjt, 89 exi Dg wm. Avi. ` ivW, evsjv
gvUi, XvKv-1205]
Di : GLvb g~j mgmv njv mevi cwigvY wbq| mev c`vbKvixi gZ mevi cwigvY 200 wgwbU, Avi mev
MnxZvi gZ mevi cwigvY 180 wgwbU| mev c`vbKvix 200 wgwbUi Rb wej `vwLj KijI wZwb m g~j cvQb
bv| wZwb 180 wgwbUi mevi wewbgq g~j cvQb| g~j mshvRb Ki AvBb, 1991 Gi aviv 5 Gi Dc-aviv (4)
gvZveK mev c`vbi g~j mshvRb Ki avh Kiv ne megvU cvwi Ici| GKB AvBb megvU cvw
msvwqZ Kiv AvQ| AvBbi aviv 2 Gi `dv (f) Abymvi, megvU cvw A_ KihvM mev c`vbKvix KZK c`
mevi wewbgq g~j mshvRb Ki eZxZ Kwgkb ev PvRmn cvc ev cv mgy`q A_| AvjvP mev MnxZv 180
100 | P a g e
wgwbU wevcb cPvii wewbgq h cwigvY A_ mev c`vbKvixK c`vb KiQb ZvB njv megvU cvw| GB megvU
cvwi Ici fvU chvR ne| wnmvec wKfve Zv mg^q KiZ ne Zv GLvb AvjvwPZ njv| G mev
MnxZv KZK Kg g~j cwikvai ci mev c`vbKvix wWU bvU Bmyy Kieb| h cwigvY g~j Kg `qv nqQ Ges
Zvi Ici fvUi cwigvY DjL Ki wWU bvU Bmy KiZ ne| wWU bvU Bmy Ki h cwigvY g~j Kg cvIqv
MQ Zv mev c`vbKvixi weq wnmve iwRvi (g~mK-17) _K weqvM KiZ ne Ges h cwigvY fvU Kg cvIqv
MQ Zv mev c`vbKvixi PjwZ wnmve iwRvi (g~mK-18) Gi wwZi mv_ hvM KiZ ne| mev c`vbKvix KZK
mev MnYKvixK wWU bvUi GKwU Abywjwc c`vb KiZ ne| mev MnYKvix hw` fvU Pvjvbi wecixZ m~Y
DcKiY Ki BZvc~e iqvZ wbq _vKb, Zvnj GLb Kg cwikvwaZ g~j Zvi q wnmve iwRvi (g~mK-16) _K
weqvM KiZ ne Ges AwZwi MnxZ iqvZ PjwZ wnmve iwRvi (g~mK-18) _K weqvM KiZ ne| Avi mev
MnYKvix hw` BZvc~e DcKiY Ki iqvZ bv wbq _vKb Zvnj wWU bvU cvIqvi ci Kg cwikvwaZ mevi g~j
q wnmve iwRvi (g~mK-16) _K weqvM KiZ ne| DjL, mev MnYKvix mevi g~j Kg cwikva KijI
fvU Pvjvb gvZveK q wnmve iwRvi qi GwU èb| cieZxZ wWU bvU cvIqvi ci Gfve cqvRbxq
mg^q Kieb|
ck-293: GKwU cwZvb Uwjwfkbi GqviUvBg wKb UKkv AvqvRb Kivi Rb Ab GKwU cwZvbK i
KiQ| UKkvi ga gvS gvS iKvix cwZvbi cwZ KZZv cKvk Kiv nq ev ejv nq ev jLv nq h, AgyK
cwZvb KZK GB UK kv iKZ| i KZK c` g~j ikxc mev wnme weewPZ ne, bvwK wevcbx
msv mev wnme weewPZ ne, m welq AbyMn Ki gZvgZ w`b| [BeviZ nvmb ^cb, gvbRvi, K evsjv`k
fvU mUvi, XvKv UW mUvi, 99 KviIqvb evRvi, XvKv-1215|]
Di: Avgvì `ki fvU eevq mevmg~n msvwqZ Kiv AvQ| AbK mgq `Lv hvq h, KqKwU msv cvq
KvQvKvwQ| Gic mevwU Kvb msvi AvIZvfz ne Zv wbq ck IV| KviY, mevi msK~wPZ wfwg~j
cKvivi 11wU nvi KvhKi AvQ| h_v: 1.5, 2.25, 2.50, 3.0, 4.0, 4.5, 5.0, 5.5, 6.0, 7.5 Ges 9.0 kZvsk|
wevcbx msv mevi Ici fvUi nvi 15 kZvsk, Avi ikxc mevi Ici fvUi nvi 7.5 kZvsk| ZvB, ewYZ
Kvhg Kvb mevi msvi AvIZvq coe Zv wbq ck IV| Avcbvi ewYZ mevwU ikxc mevi AvIZvq coe|
Gi KviY Abymvbi Rb Avmyb Avgiv `ywU mevi msv `L bB|
wevcbx msv A_ Kvb cYi ev mevi cPviYvi ev Ab Kvb cPviYvi Dk, evwYwRK wfwZ h Kvb
bvgi ev aibi wevcb cZKiY ev D Dk cZKZ Kvb wevcb h Kvb gvag ev Ab Kvb cvq
cPviKiY ev cPvi Kvh mnvqZvKiY wbqvwRZ Kvb ew, cwZvb ev msv; Ges Kvb ew, cwZvb ev msvi
IqemvBU ev Kvb cwKv, mvgwqKx, gvMvwRb, BZvw` Gi AbjvBb msiY wevcb cPvi Kiv nBj DnvI
wevcbx msvi Afz nBe| Abw`K,
ikxc mev (Sponsorship services) A_ Sponsorship services includes naming an event after the
sponsor, displaying the sponsors company logo or trading name, giving the sponsor exclusive or
priority booking rights, sponsoring prizes or trophies for competition; but does not include any
sports event involving national teams of Bangladesh. It also excludes any financial or other support in
the form of donations or gifts, given by the donors subject to the condition that the service provider is
under no obligation to provide anything in return to such donations.
`ywU msv weklY Kij `Lv hvq h, wevcbx msv mevi g~j welq njv, wevcb cZ Kiv, cPvi Kiv ev cZ ev
cPvi KvR mnvqZv Kiv| GB cPvi h Kvb gvag nZ cvi| Abw`K ikxc mevi h g~j welqjv iqQ
Zvi ga GKwU njv, ii Kvvbx jvMv ev evwYwRK bvg c`kb Kiv| Avcbvi ewYZ KvhgwU GB Aski
mv_ mvgmc~Y| Uwjwfkbi c`vq gvS gvS ii bvg, jvMv BZvw` fm IV ev Zvi bvg ejv nq| ZvB,
GB mevwU ikxc mev wnme weewPZ ne| GB mevi Ici fvUi nvi 7.5 kZvsk, hv Drm KZbhvM|
37. fw~ g Dbq b msv I feb wbgv Y msv

ck-294: Kvb& g~ji Ici fvU Avivc Kiv ne? iwRw g~ji Ici bvwK megvU MnxZ g~ji Ici?
Di: iwRw g~ji Ici fvU Avivc KiZ ne| 7 Ryb 2012 ZvwiLi GmAviI bs 182-AvBb/2012/640-g~mK
G DjL AvQ h, G `ywU mevi g~j mshvRbi wbavwiZ nvii wfw ne weq ev nvi eve` cv mgy`q
A_i wek kZvsk| GLvb cv mgy`q A_ ejZ mvaviY A_ Zv KZK weZvK c` mgy`q A_ evaMg nq|
wK eve iwRw g~j fvU c`vbi wfwg~j wnme weewPZ nq AvmQ| iwRw g~j miKvii GKwU wefvM
KZK wbavwiZ g~j| RvZxq ivR^ evWi Aaxb AvqKi AbywefvMI iwRw g~jK AvqKi msv welq g~j
101 | P a g e
wnme MnY Kiv nq| ZvQvov, miKvii Ab wefvM KZK wbavwiZ g~j MnY Kivi bwRi fvU wefvM iqQ| hgb:
Jlai Jla ckvmb Awaì KZK wbavwiZ g~j fvU AvivchvM g~j wnme MnY Kiv nq| RvZxq ivR^
evWi mvaviY Av`k bs-06/g~mK/2012 ZvwiL: 07.06.2012 gvZveK feb wbgvY msvi dig-K Z
g~j NvlYv c`vb Kivi weavb Kiv nqQ| Ze, gvV chvq GLbI GB mevi Ici g~j NvlYv c`vbi cPjb nqwb|
iwRx g~j ewZiK megvU cv g~ji Ici fvU Avivc Kiv ne, Gic weavb GLbI RvZxq ivR^ evW
mywbw`fve DjL Kiwb| ZvB, mvweK weePbvq iwRx g~ji IciB fvU Avivc KiZ ne|
ck-295: fvU K KZb Kie? mve-iwRvi Awdm bvwK f~wg Dbqb/feb wbgvY Kvvwb?
Di: mvaviY Av`k bs-19/g~mK/2004 ZvwiL: 07.09.2004 Gi AbyQ` bs-1, 2 I 4 wbgic:
(1) `wjj iwRkbi c~eB mev c`vbKvix A_vr feb ev GcvUgU wbgvYKvix msv ZvK g~mK
cwikvai welqwU AewnZ Kieb Ges AvBbi evaevaKZv cwicvjb wbwZ Kieb| feb ev GcvUgU ev
dvUi Zv wbR ev feb wbgvY msvi gvag g~mK cwikva KiZ cvib|
(2) `wjj iwRkbi mgq g~mK cwikvai cgvYc ewZiK `wjj iwRkb Kiv hve bv gg IGR
(Inspector General of Registration) Zuvi Aaxb cZK mve-iwRvi AwdmK wb`k c`vb Kieb|
(4) g~mK cwikvai cgvY ewZiK feb ev GcvUgU iwRkb Kiv hve bv gg mev c`vbKvix wnme
REHAB (Real Estate & Housing Association of Bangladesh) m`mMY KZK miKvii ivR^ Av`vq
wbwZ Kivi j Zuvì mwgwZi Awafy m`mì AewnZ Kieb|
f~wg Dbqb msv Ges feb wbgvY msv mevi Ici fvU Drm Av`vq Kivi weavb Kiv nqQ| Ze, Abvb
mevi Drm fvU Av`vqi cwZ _K G `ywU mevi Drm fvU Av`vqi cwZ wKQzUv Avjv`v| GLvb
mve-iwRvi AwdmK `vwqZ `qv nqQ fvU cwikvai mc fvU Pvjvb Ges URvix Pvjvb `vwLj Kiv bv nj
iwRx mb bv Kivi Rb| GLvb fvU c`vb Kieb f~wg ev feb ev GvcvUgUi Zv| D fvU miKvix
URvixZ Rgv c`vb Kieb Zv ev weZv h KD| fvU Pvjvb Ges URvix Pvjvb MnY Kie mve-iwRvi
Awdm|
ck-296: KLb fvU KZb KiZ ne? wKw MnYi mgq bvwK c~Y g~j MnYi mgq bvwK iwRkbi mgq?
Di: fvU URvix Pvjvbi gvag miKvix KvlvMvi Rgv w`Z ne| iwRx Kivi mgq URvix Pvjvb mve-
iwRvii wbKU `vwLj KiZ ne (mvaviY Av`k bs-19/g~mK/2004 ZvwiL: 07.09.2004 Gi AbyQ` bs-2)|
fvU Gi A_ c`vb Kieb Zv| URvix Pvjvbi gvag miKvix LvZ Rgv `qvi KvR h KD mb KiZ
cvib| mvaviYZ: G Kvvbx URvix Pvjvbi gvag fvUi A_ Rgv w`q _vK| URvix Pvjvbi c_g Kjvg
Rgv`vZvi bvg, wVKvbv wjLZ ne Ges wZxq Kjvg Kvvbxi bvg, wVKvbv wjLZ ne|
GmAviI bs-216-AvBb/2007/481-g~mK, ZvwiL: 03 mî, 2007 Gi AbyQ` bs-4 wbgic:
4| Ki cwikvai mgq I cwZ|- (1) Kvb dvU, GvcvUgU, feb ev f~wg weqi Dnvi `wjj
iwRkbi c~e wewa 3 G DwjwLZ nvi feb wbgvY msv I f~wg Dbqb msvK Ki cwikva KwiZ nBe|
(2) Kvb dvU, GvcvUgU, feb ev f~wg weqi AvswkK ev c~Y g~j cwikvai mgq wewa 3 Gi Aaxb
avhKZ Kii AvswkK ev mgy`q cwikva Kiv nBj `wjj iwRkbi mgq cwikvwaZ Ki cybivq cwikva
KwiZ nBe bv|
(3) Kvb dvU, GvcvUgU, feb ev f~wg weqi `wjj iwRkbi mgq wewa 3 Abyhvqx avhKZ Kii
AvswkK ev mgy`q Ask AcwikvwaZ _vwKj Dnv cwikvac~eK cgvYc `vwLj mvc iwRkb mb Kiv
hvBe|
Dcii weeiY nZ eySv hvq h, wKw MnYi mgq fvU cwikva Kiv hvq| Avevi, c~Y g~j MnYi mgqI fvU
cwikva Kiv hvq| Avevi, iwRkbi c~eI fvU cwikva Kiv hvq| gvUK_v, iwRkbi mgq URvix Pvjvb
mve-iwRvii ì `vwLj KiZ ne| fvUi A_ Zvi c~e hKvb mgq URvix Pvjvbi gvag Rgv `qv hve|
ck-297: `vwLjc UvbIfvi wnme Kvb cwigvY A_ c`kb KiZ ne? iwRxKZ g~j bvwK c~Y g~j? Kvb
wgK fvUi cwigvY c`kb KiZ ne?
Di: `vwLjc UvbIfvi wnme iwRxKZ g~j c`kb KiZ ne| hnZz iwRxKZ g~ji Ici fvU bqv nq,
mnZz fvU msv mKj cqvRbxq iwRxKZ g~j DjL KiZ ne| `vwLjci wgK bs-1 Gi wZxq
Kjvg mevi g~j Ges PZz_ Kjvg fvUi cwigvY DjL KiZ nq|
ck-298: `vwLjc Ges GvKvDUm-G wKfve UvbIfvi mg^q Kiv hve? KviY nvIfvii ZvwiL Ges
iwRkbi ZvwiL GK bq|
102 | P a g e
Di: mev c`vbi mev c`vbi gvm AwZv nIqvi cieZx gvmi 15 ZvwiLi ga `vwLjc `vwLj KiZ
nq| D `vwLjc mevi g~j, chvR fvU BZvw` DjL KiZ nq| GB njv fvU msv wbqg| GKvDUm-Gi
RvZxq I AvRvwZK mywbw` wewa-weavb iqQ| D wewa-weavb Abyhvqx Kvhg mv`b KiZ ne| fvU
msv wewa-weavb, GvKvDUm msv wewa-weavb Ges AvqKi msv wewa-weavb GKiKg bvI nZ cvi|
ck-299: iKWc wKfve msiY KiZ ne?
Di: cU ev dvU ev GvcvUgU wexi g~mK-11 Pvjvbc Bmy KiZ ne Ges Zv URvix Pvjvbmn mve-
iwRvi Awdm `vwLj KiZ ne| msK~wPZ wfwg~ji mev weavq G DcKiY Ki iqvZ cvIqv hvq bv, ZvB
q wnmve iwRvi (g~mK-16) msiYi cqvRb nq bv| Ze, q wnmve iwRvi msiY KiZ cvij Dg|
DjL, G `ywU mevi mve-iwRvi Awdmi gvag Drm fvU Av`vq nq hvq weavq wnmveiY msv
cwicvjb (compliance) wbwZ KiZ GLbI RvZxq ivR^ evW h_ mP nqwb| ZvB, GB mev `ywUi gvV
chvq wnmveiY msv cwicvjb (compliance) mswZ GLbI Mo IVwb| weq wnmve iwRvi g~mK-17
msiY KiZ ne| hwÌ GB iwRvi Lye ewk GwU `qvi cqvRb ne bv| KviY, cU, ev dvU ev GvcvUgU
Lye ewk wex nq bv| msK~wPZ wfwg~ji mev weavq G DcKiY Ki iqvZ cvIqv hvq bv| ZvB, PjwZ wnmve
iwRvi (g~mK-18) msiYi cqvRbxqZv bB| `vwLjc (g~mK-19) `vwLj I msiY KiZ ne|
fvU msv Abvb cwicvjb: ZvQvov, f~wg Dbqb msv ev feb wbgvY msv hw` wjwgUW Kvvbx nq, Zvnj
Drm fvU KZb msv weavbvejx cwicvjb KiZ ne| f~wg Dbqb msv mevi fvUi nvi 3 kZvsk| feb
wbgvY msv mevi I fvUi nvi 3 kZvsk wQj| 2015-16 A_eQii evRU Kvhgi mgq G wZbwU
ve Ki wZbwU nvi wbaviY Kiv nqQ| 4 Ryb, 2015 ZvwiL _K Zv KvhKi nqQ| vejv njv 1100 eMdzU
ch 1.5%, 1101 eMdzU nZ 1600 eMdzU ch 2.5% Ges 1601 eMdzU Ges Z`~a 4.5%| G mev `ywU UvbIfvi
Ki c`vb Kivi myweav cve bv| g~j mshvRb Ki wewagvjv, 1991 Gi wewa 18O Abymvi iwRkb wdi Ici 15
kZvsk nvi fvU chvR ne, hv Drm KZb/Av`vqhvM|
38. QvcvLvbv mev

ck-300: Avgvì cwZvbi bvg KcviU wcUvm| UW jvBm DjwLZ weeiY Abyhvqx Avgvì eemvi aib
QvcvLvbv: wcwUs cvKwRs Drcv`bKvix| fvU iwRkb mvwUwdKU eemvi cKwZ Gi wecixZ Avgvì
cwZvbK Supplier (Manufacturing) and Service Renderer wnme DjL Kiv nqQ| fvU iwRkb
mvwUwdKU eemvi Kvhg Gi wecixZ DjL Kiv nqQ C007.71: Packaging Material/products| Avgiv
GKwU evsKi Wvqix Ges Kvjvi cZ Ki `qvi Rb Kvhv`k cvB| Kvhv`k Abymvi Avgiv Wvqix Ges
Kvjvii g~j NvlYv fvU wefvMxq Awdm `vwLj Kwi| fvU wefvMxq Awdm g~j NvlYv Abygv`b Ki| Avgiv
Abygvw`Z g~j g~mK-11 Pvjvb Bmy Ki evsK Wvqix Ges Kvjvi mieivn KiwQ| Avgiv PjwZ wnmve
iwRvi (g~mK-18) msiY Kwi| PjwZ wnmve iwRvi c`q fvU weqvM Ki Avgiv g~mK-11 Pvjvb Bmy
KiwQ| evsK Avgvì wej _K 15 kZvsk fvU Drm KZb Ki ivLZ Pvq| wK Avgvì Rvbv gZ, G
Drm fvU KZb KiZ ne bv| AbyMn Ki G welq AvBbmZ gZvgZ w`b| [dvZgv AvKZvi Rwbb, cwiPvjK,
KcviU wcUvm, 54 dwKivcyj, gwZwSj, XvKv| ]
Di: G Drm fvU KZb KiZ ne bv| Drm fvU KZb msv RvZxq ivR^ evWi mvaviY Av`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-2 G mevi GKwU ZvwjKv `qv AvQ| IB mevmg~ni
Drm fvU KZb Kiv evaZvg~jK (KwZcq ewZg eZxZ)| IB mevmg~ni mev c`vbKvixi `y aibi Ackb
iqQ| GK. mev c`vbKvix ^vfvweK cwZZ Zvi vb chvR fvU cwikva Kieb Ges Drm fvU KZbKvixI
chvR fvU Drm KZb Kieb| Drm fvU KZbKvix KZbi cZqbc (g~mK-12L) Bmy Kieb| g~mK-12L
Gi wfwZ mev mieivnKvix Zvi `vwLjci 12 bs wgK IB cwigvY fvU wjwce Ki cwRwUf mg^q Ki
beb| A_vr wZwb `yevi fvU cwikva Kijb, Avi GKevi cwRwUf mg^q Ki wbjb| A_vr wZwb GKevi fvU
cwikva Kijb| `yB. mev c`vbKvix fvU Pvjvb Bmy Kieb wK ^vfvweK cwZZ Zvi vb chvR fvU
cwikva Kieb bv| Drm fvU KZbKvix chvR fvU Drm KZb Kieb| Drm KZbKvix KZbi cZqbc
(g~mK-12L) Bmy Kieb| Ze, cZqbci wfwZ mev c`vbKvix `vwLjc cwRwUf mg^q KiZ cvieb bv|
A_vr IB mevi Ici aygv Drm fvU KZb Kiv nqQ| A_vr GKevi fvU cwikvwaZ nqQ| G njv Ici
ewYZ Av`k wjwce mevmg~ni Ici Drm fvU KZb msv weavb| IB mevmg~ni ga GKwU mev njv
QvcvLvbv| QvcvLvbv mevi I Icii weavb chvR| Avgvi gb nq, Avcbvì mieivnK QvcvLvbv mev
wnme weePbv Ki evsK 15 kZvsk fvU Drm KZb KiZ PqQ| wK Avcbvì mieivnwU cKZ A_
103 | P a g e
QvcvLvbvi mev mieivn bq| cKZ A_ Avcbvì mieivnwU njv cYi mieivn| Avcbviv Wvqix Ges Kvjvi
cY cZ Ki mieivn KiQb| mvevb, kvy, Mvox, wezU, wmgU, wUb, ov`ya, RbviUi, BDwcGm BZvw`
bvbvwea cY cZ ev Drcv`b Ki mieivn Kiv nj h weavb Kvjvi, Wvqix, wfD KvW, BbfvBUkb KvW, wMwUs
KvW, wMdU KvW BZvw` cZ Ki mieivn Kivi mB GKB weavb| wK cii AvBUgjv hnZz QvcvLvbv
_K cZ Kiv nq mnZz AbK GB mieivnK QvcvLvbvi mev mieivn ej weePbv Ki fzj Ki _vKb|
Ici ewYZ Av`ki AbyQ` bs-02 Gi DcvbyQ` bs-(2) Gi `dv (K) Abyhvqx, Kvb Drcv`K ev eemvqx g~mK-
11 Pvjvbmn cY mieivn Kij D mieivn hvMvb`vi mev wnme weewPZ ne bv weavq Gic Drm g~mK
KZb KiZ ne bv| IB Av`k DjL AvQ h, Kvb& Kvb& Drm fvU KZb KiZ ne bv| hLb Kvb
Drcv`K cY Drcv`b Ki, fvU Pvjvb Bmy Ki mivmwi IB cY mieivn Kieb ZLb IB mieivn _K Drm fvU
KZb KiZ ne bv| KviY, wZwb hvMvb`vi bb| hvMvb`vi njb wZwb, whwb Avg`vwb Ki ev vbxq evRvi _K q
Ki mieivn Kib| Avcbvì fvU iwRkb mvwUwdKU Ges UW jvBm Abyhvqx Avcbviv Drcv`K Ges mev
c`vbKvix| GKB ew ev cwZvb GKB mv_ Drcv`K, mevc`vbKvix, Avg`vwbKviK, idZvwbKviK ev eemvqx nZ
cvi| fvU iwRkb mvwUwdKU GKwUgv eemvi Kvhg KvW jLv nq| KviY, mLvb AbK Kvhg KvW
jLvi vb bB| wK Kvb cwZvb aygv GKwUgv cY Drcv`b Ki bv ev GKwUgv mev c`vb Ki bv| fvU
iwRkbi Ave`bc (g~mK-6)-G wgK bs-15-Z Item(s) to be produced and/or traded/Service(s) to
be rendered Gi wb me cY ev mevi eYbv wjwce KiZ nq| Zba cavbZg GKwUgv cY ev mev fvU
iwRkb mvwUwdKU DjL Kiv nq| Wvqix, Kvjvi BZvw` QvcvLvbvq Qvcv nqQ eU wK cY wnme hnZz
Gjvi g~j NvlYv `qv nqQ, fvU Pvjvb Bmy Kiv nqQ, PjwZ wnmve iwRvi chvR fvU weqvM Ki
mieivn c`vb Kiv nqQ, ZvB IB mieivnwU cYi mieivn, mevi mieivn bq| cYi mieivn weavq G
Drm fvU KZb KiZ ne bv| Aviv GKwU welq cmZ DjL h, Uvi ev Kvhv`ki wecixZ Kvb cY
Drcv`b Ki mieivn w`Z nj fvU wefvMxq Awdm g~j NvlYv `vwLj Kivi mgq Uvi g~j DjL KiZ nq|
mPivPi Uvi g~jB Abygv`b Kiv nq| myZivs Uvi g~j g~mK-11 Pvjvb Bmy Ki cY mieivn KiZ nq|
Avcbvì eYbv Abyhvqx Avcbviv Gme weavb cwicvjb KiQb| ZvB, Avcbvì mieivnwU QvcvLvbvi mev mieivn
bq ev hvMvb`vi KZK c` mev mieivn bq| eis Avcbviv Drcv`K mieivnKvix| G Drm fvU KZb KiZ
ne bv|
ck-301: Avgvì cwZvb GKwU GbwRI| Avgiv evPvì webvg~j eB mieivn Kwi| eBjv Avgiv Uvii
gvag QvcvLvbv _K Qvwcq Avwb| QvcvLvbvi wej cwikvai mgq Avgiv 15 kZvsk nvi fvU Drm KZb Kwi|
wK Uvi`vZvì gZ, wkv DcKiY mieivn wnme G fvU chvR ne bv| G welq AbyMn Ki gZvgZ
w`b| (Avey nbv gvt di`m, wmwbqi GvKvDwUs GvmvwmqU, ig Uz wiW, eK-wW, jvjgvwUqv, gvnv`cyi, XvKv-
1207|)
Di: AvjvP hvMvb`vi mev wnme 4 kZvsk nvi fvU Drm KZb KiZ ne| g~j mshvRb Ki AvBb,
1991 Gi wZxq Zdwmji gvag cyK, msev`c, gvMvwRb I miKvix MRU Qvcv I cKvkbvi Dci fvU gIKzd
Kiv nqQ| cyK Avi eB GKB K_v| GB fvU gIKzdi cwiax njv, eB hLvb Qvcvbv ne Ges hLvb _K
cKvk Kiv ne mLvb QvcvLvbv mev Ges cKvkbv mevi Dci fvU cwikva KiZ ne bv| GmAviI bs- 119-
AvBb/2015/725-g~mK, Zvs 04 Ryb, 2015 Gi Uwej-4 Abymvi cyK, mvgwqKx I Qv-Qvxì wkvg~jK èvw`
gy`Yi PvRi Dci fvU AvivwcZ ne bv| A_vr eB hLvb Qvcvbv nQ mLvb QvcvLvbv mevi Dci fvU chvR
bB| Zvnj ùvovq GB h, AvBbi wZxq Zdwmj viv eB Qvcv Ges cKvkbv fvUgy Ges GmAviI viv eB Qvcv
fvUgy| ZvQvov, c~e DwjwLZ GmAviI viv eB euvavB Kiv fvUgy| wK AvjvP Uvii gvag eB
Qvwcq Avcbvì GbwRIZ mieivn `qv nQ| ZvB, GB mieivnwU hvMvb`vi wnme weewPZ ne wK-bv Zv Rvbv
cqvRb| ZvB, Avgvì GLb Rvbv ìKvi h, Qvcv Ges cKvkbvi cwiwa wK? Ges hvMvb`vi mevi cwiwa wK? aib
GKRb ew QvcvLvbv _K cvvi QvwcqQb| A_vr wZwb QvcvLvbvi mev MnY KiQb| QvcvLvbv _K ZvK
fvU Pvjvb w`Z ne| fvU Pvjvb Qvcv eve` PvR Ges fvU Afy& _vKe| cvvii gvwjK g~j Ges fvU
cwikva Ki cvvi wbq Avmeb| A_vr QvcvLvbvi mev hLvb `qv njv mLvb mev MnxZv IB mevi Dci
fvU cwikva Kijb| GLb GB cvvi hw` wZwb Avevi Kv_vI wex Kib Zvnj Zv ne Avi GKwU mieivn|
ZLb Avi mevi mieivn _vKe bv, eis ZLb Zv ne cYi mieivn| cYwU njv cvvi| GB chvq eemvqx
chvqi fvU cwikvai ck Avme| Avevi, GB cvvi hw` MnxZv Kvb Drm fvU KZbKvixi KvQ mieivn `q,
ZLb Zv ne cYi mieivn| ZLb Drm fvU KZb KiZ ne wKbv Zv weePbvq AvbZ ne| cyK Qvcvbvi Dci
fvU bB| cyK hw` Kvb ew Qvwcq Avb Zvnj ZvK fvU cwikva KiZ ne bv| wK hvMvb`vii msv
104 | P a g e
Abymvi, KvUkb ev ìc ev Abweafve Kvb Drm fvU KZb Kivi `vwqZcv cwZvbi wbKU Kvb KihvM
cY ev mev mieivn Kij Zv ne hvMvb`vi mev| Avcbvi cwZvbwU GbwRI| GbwRI Drm fvU KZb Kivi
`vwqZcv cwZvb| QvcvLvbv eB Qvwcq mivmwi mieivn w`K ev Ab Kvb ew QvcvLvbv _K eB Qvwcq Gb
mieivn w`K bv Kb mieivnwU njv cyK mieivn| cyK njv GKwU KihvM cY| ZvB, ìci gvag cyK
mieivn `qv njv hvMvb`vi mev mieivn| ZvB, cyK hLb mieivn `qv nq, ZLb IB mieivn hvMvb`vi mev
wnme weewPZ ne wK-bv Ges IB mevi Dci fvU chvR ne wK-bv m welqwU weePbv KiZ ne| GmAviI
bs- 119-AvBb/2015/725-g~mK, Zvs 04 Ryb, 2015 Gi Uwej-4 Gi gvag RvZxq wkvg I cvVcyK evW
KZK c` Kvhv`k Gi wecixZ gyw`Z cv_wgK I gvawgK i Ges mggvb chvqi cvVcyK mieivnK hvMvb`vi
mev wnme fvU AevnwZ `qv nqQ| A_vr cv_wgK I gvawgK i Ges mggvb chvqi cvVcyK Gi evBii
Kvb cyK hw` RvZxq wkvg I cvVcyK evWK Uvii gvag gy`Y Ki mieivn `qv nq Zvnj IB mieivn
hvMvb`vi mev wnme weewPZ ne| Avi RvZxq wkvg I cvVcyK evW eZxZ Ab hKvb ew, msv ev
cwZvb cyK mieivn wbj Zv ne hvMvb`vi mevi mieivn| Avcbvì cwZvb hnZz GbwRI A_vr Drm fvU
KZbKvix cwZvb, mnZz eB gy`Y Ki Avcbvì cwZvb mieivn `qv hvMvb`vi mevi AvIZvq coe| ZvB,
Avcbvì GbwRI KZK cyK mievn MnYi 5 kZvsk nvi hvMvb`vi mev wnme fvU Drm KZb KiZ
ne|
Ze, Avgiv Rvwb h, Drm fvU KZb msv RvZxq ivR^ evWi mvaviY Av`k bs-03/g~mK/2014, ZvwiL: 05
Ryb, 2014 Gi AbyQ` 2(02)(K) Abymvi, Kvb cY Drcv`bKvix fvU Pvjvbmn Kvb cY mivmwi mieivn w`j
IB mieivn hvMvb`vi mev wnme weewPZ ne bv Ges m Drm fvU KZb KiZ ne bv| ZvB, hw` eB-Gi
g~j NvlYv w`q cY wnme eB Drcv`b Kiv nq Ges cY wnme Drcv`bKvix KZK fvU cwikva Ki fvU
Pvjvbmn mivmwi mieivn `qv nq, Zvnj Drm fvU KZb KiZ ne bv| hgb: AbK mgq `Lv hvq h, evsK
Kvjvi, Wvqix BZvw` Uvii gvag q Ki| QvcvLvbv Kvjvi, Wvqixi g~j NvlYv `q Ges Drcv`bKvix
wnme Drcv`b Ki fvU Pvjvbmn evsK eivei mieivn `q| G Drm fvU KZb KiZ ne bv| Ze, cyK
Drcv`b KiZ nj QvcvLvbvi Supplier (Manufacturer) wnme fvU iwRkb _vKv evbxq| cv_wgK Ges
gvawgK ii UU eB Gi GBPGm KvW 4901.99.20| eB Gi g~j NvlYv w`q cY wnme eB Drcv`b Ki
fvU Pvjvb Bmy Ki Drcv`bKvix KZK mivmwi mieivn w`j IB mieivn hvMvb`vi wnme weewPZ ne bv| ZvB,
Gic mieivni Drm fvU KZb KiZ ne bv| Ze, Gfve QvcvLvbv _K eB Drcv`b Kiv njI hw`
QvcvLvbv mivmwi mieivn bv w`q Ab KD QvcvLvbv _K wKb mieivn `q, Zvnj IB mieivn hvMvb`vi mev
wnme weewPZ ne weavq 5 kZvsk nvi fvU Drm KZb KiZ ne| Ze, wZxq mieivnKvix hw` eemvqx chvqi
fvU cwikva Ki fvU Pvjvbmn mivmwi mieivn Ki, Zvnj RvZxq ivR^ evWi mvaviY Av`k bs-
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` 2(02)(K) Abymvi Drm fvU KZb KiZ ne bv|
Avcbvì cwZvb Drm fvU KZbKvix cwZvb weavq Ges Avcbvì cwZvb KZK MnxZ mieivnwU Uvii
wecixZ KihvM cYi mieivn weavq AvjvP hvMvb`vi mev wnme 5 kZvsk nvi fvU Drm KZb KiZ
ne|
39. wmGGd mev

ck-302: wmGGd GRU wKfve fvU è?
Di: wmGGd GRUi Kwgkbi Ici fvU Avg`vwb chvq wej-Ae-GwUi mv_ Av`vq Ki bqv nq| Zviv
Avjv`v Kvbv fvU è bv| wmGGd hLb cY Lvjvm Ki `qvi ci Avg`vwbKviKi KvQ wej `vwLj Ki, ZLb
Avg`vwbKviK Drm fvU KZb Kie bv| KviY, GKw`K wmGGd mevi wecixZ Drm fvU KZbi weavb bB|
Aciw`K, wmGGd mevi Ici Avg`vwb chvq fvU Av`vq Ki bqv nq| GvmmgU bvwUk Dnv DjL _vK|
ck-303: wmGGd GRUi wej _K fvU Drm KZb KiZ ne wK-bv AbyMn Ki Rvbveb| [Avyj nK, wkwcs
Bci, wewUwmGj, XvKv|]
Di: bv| GLvb Drm fvU KZb KiZ ne bv| cY Lvjvmi mgq Abvb -Kii mv_ wmGGd Kwgkbi
Ici fvU Av`vq Ki bqv nq| ZvQvov, Drm fvU KZb msv RvZxq ivR^ evWi mvaviY Av`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014-Z GB mevwU Afy bB|
105 | P a g e
ck-304: Avg`vwb chvq wmGGd Kwgkb wbYq Kivi wfw wK? wmGGd Kwgkbi Ici cwikvwaZ fvU iqvZ
wbZ nj wK fvU Pvjvbi cqvRb ne, bvwK wej-Ae-GwUi wfwZ iqvZ bqv hve? [gv: AvjgMxi nvmb
R`vi, Dc-eevcK, weAviwe Kej BvwR wjt, ivW bs-6, evwo bs-10/we, avbgw, XvKv|]
Di: wmGGd GRU Avg`vwbKviKK mev c`vb Ki| Avg`vwb cY Lvjvm Kivi mev c`vb Ki| GB mev c`vb
Ki wmGGd GRU Kwgkb cvq| wmGGd GRU mev c`vb Ki Avg`vwbKviKK| ZvB, mev c`vb eve` KZ
kZvsk ev KZ UvKv Kwgkb cve Zv wmGGd GRU Ges Avg`vwbKviKi ga AvjvPbvi welq| Kvb miKvix
KZc GB Kwgkbi cwigvY wbaviY Ki `qwb| Ze, wmGGd GRUì Gvmvwmqkb AvQ| wmGGd GRU
Gvmvwmqkb KZK Kwgkb wbaviY Kiv AvQ cYPvjvbi vqbhvM g~ji GK kZvsk| Ze, eve wewfb
cwiwwZZ Zv nvm-ew cZ cvi| AwaKvsk B Zv GK kZvski Pq Kg nq| KviY, cwZhvwMZvg~jK evRvi
Abi Pq Kg Kwgkb mev `qvi Rb wmGGd GRU Pv Ki| `k cPzi wmGGd GRU iqQ| ZvB,
Avg`vwbKviKì wmGGdì mv_ AvjvPbv Kivi h_ myhvM iqQ| AbK mgq `Lv hvq h, eo eo cwZvb
wmGGd GRU wbqvM `qvi Rb Uvi Avnvb Ki| ZLb AbK wmGGd GRU Uvi AskMnY Ki| mevB
Kg Kwgkb mev `qvi Rb Pv Ki, hvZ KvRUv cvIqv hvq| Gfve cwZhvwMZv Ki KvR cZ nj AbK mgq
Kwgkbi cwigvY AbK Kg nq| GgbwK 0.20, 0.25, 0.30 UvKvZI mev c`vb Kivi Rb wmGGd GRUMY
Pzwe nb| Avevi, Kvb GKUv Avg`vwb Pvjvb Lvjvm Ki `qvi Rb wbw` cwigvY A_i wewbgq wmGGd GRU
Pzwe nb| A_vr wmGGd GRUì Kwgkb mywbw`fve wbavwiZ bB| Avg`vwb cYi vqbhvM g~ji
wfwZ Avg`vwbKviK Ges mswk mev c`vbKvix wmGGd GRUi ga AvjvPbvi wfwZ Kwgkbi nvi ev
cwigvY wbavwiZ nq| GLb ck ùvovq h, Kvb GKUv Avg`vwb Pvjvb Lvjvm Kivi Rb wmGGd GRU KZ kZvsk
ev KZ UvKv Kwgkb cve Zv Kvg&m KZci Rvbv _vK bv| ZvB, Avg`vwb chvq wmGGd GRU KZK cv
cKZ Kwgkbi Ici fvU AvivwcZ nq bv| Kvg nvDmjvZ wmGGd GRU Gvmvwmqkb KZK wmGGd
Kwgkbi Ici fvU Avivci Rb KwZcq wbqg-Kvbyb wbaviY Ki `qv nqQ| IB wbqg-Kvbybi wfwZ fvU
AvivchvM Kwgkbi cwigvY wbaviY Kiv nq| IB Pvjvb _K cKZ cv Kwgkb Zv bvI nZ cvi| hgb, PMvg
Kvg nvDm fvU AvivchvM wmGGd Kwgkb wbaviYi cwZ njv, cY Pvjvbi vqbhvM g~ji c_g 5
jvL UvKvi Ici GK kZvsk, cieZx cvP jvL UvKvi Ici 0.75 kZvsk, cieZx `k jvL UvKvi Ici 0.5 kZvsk
Ges cieZx mgy`q g~ji Ici 0.25 kZvsk| Gfve Kvb cY Pvjvbi Ici fvU AvivchvM wmGGd Kwgkbi
cwigvY wbaviY Ki Zvi Ici 15 kZvsk fvU Avivc Kiv nq| cY Pvjvb vqbi mgq Abvb -Kii mv_
wmGGd GRU Kwgkb Av`vq Ki bqv nq| Gfve PMvg Kvg nvDm, ebvcvj Kvm nvDm, AvBwmwW Kgjvcyi
Ges gsjv Kvg nvDm fvU AvivchvM wmGGd GRU Kwgkbi cwigvY wbaviYi Rb Avjv`v Avjv`v nvi
cPwjZ AvQ|
Gevi iqvZi K_vq Avwm| wmGGd GRU mev GKwU fvUhvM mev| GB mev Avg`vwbKviKi Rb DcKiY|
mvaviY weavb njv, fvUhvM mev c`vbKvix fvU Pvjvb Bmy Kieb| IB Pvjvbi wecixZ DcKiYi Ici
cwikvwaZ fvU mev MnYKvix KZK iqvZ bqv hve| Avi GKUv welq ej ivLv ìKvi, Zv njv `ywU `wjji
wfwZ iqvZ bqv hvq| GKwU njv, wej-Ae-GwU| Avi GKwU njv fvU Pvjvb| Avg`vwbi Avg`vwbcYi Ici
chvR fvUmn Abvb -Ki hgb: Avg`vwb , m~iK , ijUix wWDwU, GvWfv UW fvU (GwUwf),
GvWfv BbKvg Uv (GAvBwU) BZvw` wej-Ae-GwUZ DjL _vK| wej-Ae-GwUi wfwZ IB fvU iqvZ bqv
hvq| wej-Ae-GwUZ wmGGd Kwgkbi Ici fvU, wmGGd Kwgkbi Ici GAvBwU BZvwÌ DjL _vK| ZvB,
wej-Ae-GwUi wfwZ Avg`vwbKviK wmGGd Kwgkbi Ici cwikvwaZ fvU iqvZ wbZ cvieb|
40. Avmevec
ck-305: Uvii gvag mvcvqvii wbKU _K dvwYPvi q Kiv nqQ| mvcvqvi dvwYPvi cZ Kib bv, Zvi
dvwYPvii kvigI bB| wZwb kvig _K dvwYPvi wKb mieivn KiQb| G Drm fvU KZbi weavb wK?
[Avyj gvbvb miKvi, mnKvix eevcK, evc, 80 G/we, wmkix mvKyjvi ivW, XvKv-1217|]
Di: Avcbvi weeiYgZ whwb dvwYPvi mieivn w`qQb wZwb GKRb hvMvb`vi (procurement provider)| Drm
fvU KZbi mieivnKvixi vUvm wK Zv weePbv KiZ nq| whwb mieivn c`vb KiQb wZwb Drcv`K nZ
cvib, wZwb eemvqx nZ cvib, wZwb Avg`vwbKviK nZ cvib ev wZwb mev c`vbKvix nZ cvib| Ze,
dvwYPvii GKwU wekl iqQ| Zv njv, Avgvì `ki fvU eevq dvwYPvi Kvb cY bq| dvwYPvi mev
wnme weewPZ| dvwYPvii `yB i fvU chvR| GK. dvwYPvi hLvb cZ Kiv nq, A_vr dvixZ fvUi
nvi 6 kZvsk| `yB. dvwYPvi hLvb _K wew Kiv nq, A_vr kvig fvUi nvi 4 kZvsk| AvjvP dvixi
106 | P a g e
^vwaKvix ev kvigi ^vwaKvix dvwYPvi mieivn Kibwb| dvwYPvi mieivn KiQb GKRb mieivnKvix whwb
kvig _K dvwYPvi q Ki mieivn KiQb| Avgvì `ki fvU eevq Kvb fvUhvM cY ev mev whwb q
Ki mieivn Kib wZwb hvMvb`vi wnme weewPZ| Avgvì `ki fvU eevq hvMvb`vi GKwU mev| GB
mevi Ici fvUi nvi 5 kZvsk| G 5 kZvsk nvi Drm fvU KZb KiZ ne| Ze, mieivnKvix h
cKZc hvMvb`vi Zv wbwZ nZ ne| Zvi fvU iwRkb mvwUwdKU Avcbvi eemvi cKwZ Gi ci
service renderer jLv _vKZ ne Ges Zvi wbP eemvi Kvhg Gi ci mvaviYZt S037: Procurement
Provider jLv _vKZ ne| Gfve hvPvB Ki bv wbj Kvb Drcv`K ev eemvqx ev mev c`vbKvixi hvMvb`vi
wnme 5 kZvsk nvi fvU cwikva Kivi AvksKv _vK| ZvZ cKZ cwigvY fvU Av`vq nq bv|
ck-306: kv-ig _K dvwbPvi q Ki Awdm mieivn `qv nqQ| A_vr mieivnKvix dvwbPvii Drcv`K bb ev
Zvi wbR^ kv-ig bB| G KZ kZvsk nvi fvU Drm KZb KiZ ne?
Di: Avgvì `ki fvU eevq dvwbPvi GKwU mev wnme weewPZ| dvwbPvii Ici Drcv`b chvq A_vr
dvixZ fvUi nvi 6 kZvsk Ges kv-ig fvUi nvi 4 kZvsk| Ze, kv-ig 4 kZvsk fvU cwikva KiZ
nj, Drcv`b chvq 6 kZvsk fvU cwikva Kiv nqQ Zvi cgvY `LvZ ne| cgvY `LvZ bv cvij, kv-ig
6%+4%=10% fvU cwikva KiZ ne| whwb Kvbv cY ev mev q Ki Kvbv Drm KZbKvix ì ev
cwZvb mieivn `b wZwb Avgvì `ki fvU eevq hvMvb`vi wnme weewPZ| hvMvb`vi mevi Ici
fvUi nvi 5 kZvsk| dvwbPvi wKb whwb mieivn `b wZwb hvMvb`vi wnme weewPZ neb weavq Zvi wej _K
5 kZvsk nvi fvU Drm KZb KiZ ne| Ze, ZvK qj A_vr dvixZ ev kv-ig chvR fvU cwikvai
cgvY `LvZ ne| cgvY `LvZ bv cvij D fvUI Drm KZb KiZ ne|
41. evswKs mev, gvevBj evswKs mev

ck-307: BDGbwWwci GK KgKZvi evsK GvKvDU Gi Ici 600 UvKv GvKvDU PvR Ges 90 UvKv fvU Avivc
Kiv nqQ| wK GvKvDU nvvii gZ wZwb BDGbwWwci KgKZv wnme fvUgy| G welq AbyMn Ki gZvgZ
w`b| [gvt bRij Bmjvg, GvmvwmqU gvbRvi, evK evsK wjt, mì ì, XvKv|]
Di: GLvb fvU chvR ne| BDGbwWwci KgPvix wnme fvU AevnwZ bB| we`kx `~Zvevm Ges AvRvwZK
msvmg~n Kvb& Kvb& mevi Ici fvU AevnwZ cve Zv mywbw`fve Gm,Avi,I Rvwi Ki ejv AvQ| ZvQvov,
BDGmGAvBwWi cKi KwZcq kZ mvc fvU Kzcb Bmy Kivi weavb AvQ| Kvbv ewi ewMZ evsK
GvKvDUi Ici chvR mvwfm PvRi Ici fvU AevnwZ `qv nqwb| fvU msv eZgvb cPwjZ hme wewa-
weavb iqQ, m Abymvi AvjvP GvKvDU nvvii ee mwVK nq| ZvK chvR fvU c`vb KiZ ne|
ck-308: Avgvì cwZvb Wv jvBd Byi Kvvbx| AvgvìK MvnKì exgv `vwe cwikva KiZ nq|
AbK MvnK `~i Aevb Kib| Zvì Rb Avgvì cwZvb Gm exgv `vwei A_ bqv KwVb nq| ZvQvov, Avgiv
MvnKì exgv `vwe mnR cwikva Ki Zvì AwaKZi mev w`Z PvB| ZvB, WvP-evsjv evsKi gvag gvevBj
evswKs cwZZ MvnKì exgv `vwei A_ cwikva Kivi Rb Avgiv WvP evsjv evsKi mv_ Pzwe nqwQ| Avgiv
hLb exgv `vwei A_ WvP evsjv evsKi gvag ciY Kwi ZLb Pzw Abyhvqx evsKK mvwfm PvR c`vb KiZ nq Ges
mvwfm PvRi Ici fvU c`vb Kiv AvekK nq| Avgvì ck njv mvwfm PvRi Ici fvU K cwikva Kie?
Avgvì exgv MvnK, bvwK WvP-evsjv evsK, bvwK Avgiv A_vr Wv jvBd Byi Kvvbx? [Awn`yj Bmjvg,
GvwmmUvU fvBm cwmWU, KUvj G Kgcvq wefvM, Wv jvBd Byi Kvvbx, 90 gwZwSj, XvKv-1000|]
Di: fvU Av`vq Kiv nq cY I mevi Ici| evswKs I bb-evswKs mev njv GKwU fvUhvM mev| Avgvì fvU
eevq evswKs I bb-evswKs mevi msv njv evswKs I bb-evswKs mev c`vbKvix A_ Kvb ivvq, `kxq ev
we`kx evwYwRK evsK A_ev Avw_K cwZvb AvBb, 1993 (1993 mbi 27 bs AvBb) Gi aviv 2 Gi `dv (L) Z
msvwqZ Avw_K cwZvb ev msv, hvnviv Kwgkb, wd ev PvRi wewbgq h Kvbv gvag evswKs ev bb-evswKs mev
(K GP ZvwjKvfz Kvvbxi kqvi q-weq msv mev eZxZ) c`vb Kwiqv _vK| A_bwZK KgKv
cwZwbqZ bZzb bZzb gvv hvM nQ| gvevBj evswKs Ggb GKwU A_bwZK KgKv| Bnv evswKs mevi
GKwU bZzb mshvRb| gvevBj evswKs mev GKwU wekl cwZZ c`vb Kivi nq| GB mev c`vbi mv_ RwoZ
_vK evsK, gvevBj dvb Kvvbx, GRU, KvwiMix mnvqZv c`vbKvix cwZvb BZvw`| gvevBj evswKs mev
c`vb Ki h PvR ev wd cvIqv hvq Zv Zvì ga wKfve ewZ ne m welq Zvì ga Pzw mv`b Kiv AvQ|
gvevBj evswKs mevi PvRi Ici fvU Av`vqi Rb wekl weavb Kiv AvQ| RvZxq ivR^ evWi mvaviY Av`k
bs-16/g~mK/2012, ZvwiL: 25 Avei, 2012 Gi gvag gvevBj evswKs mevi Ici fvU Av`vq msv weavb
107 | P a g e
weaZ nqQ| hLb KD gvevBj evswKs mev MnY Ki A_ ciY Ki, ZLb wZwb cwiZe A_, chvR Kwgkb
Ges Kwgkbi Ici chvR fvU cwikva Kib| IB fvU h_vwbqg miKvix KvlvMvi Rgv c`vb Kiv nq| fvU
eevi GKwU g~jbxwZ njv, fvU c`vb Kie mekl fvv| A_vr cY ev mev whwb fvM Kieb wZwb fvU c`vb
Kieb| evswKs mevi mev whwb MnY Kieb wZwb fvU cwikva Kieb| AvjvP WvP-evsjv evsKi
gvevBj evswKs cwZi gvag A_ ciY Kie Wv jvBd Byi Kvvbx| A_vr Wv jvBd Byi Kvvbx
gvevBj evswKs mev MnY Kie| mev c`vb Kie WvP-evsjv evsK| Zvnj mevi PvRi Ici fvU c`vb Kie
mev MnYKvix A_vr Wv jvBd Byi Kvvbx| Wv jvBd Byi Kvvbx exgv `vwe gUvbvi Dk
cwiZe A_, IB A_i Ici evswKs PvR Ges evswKs PvRi Ici chvR fvU WvP-evsjv evsKi wbKU c`vb
Kie| WvP-evsjv evsK exgv `vwei A_ gvevBj evswKs Gi gvag exgv MvnKi wbKU cvwVq è, A_ ciY eve`
PvR evsK MnY Kie Ges Zv Pzw gvZveK Abvb cvUbviì ga eb Ki è Ges fvU eve` MnxZ A_
h_vh_ cwZZ miKvix KvlvMvi Rgv c`vb Kie| Ze, Wv jvBd Byi Kvvbx GB evswKs PvR Ges
chvR fvU Zvi exgv MnxZvi exgv `vwe _K KZb Ki be wKbv Zv Zvì wbR^ eemvqxK Kkji welq|
42. Kv ei Ici fvU

ck-309: Avgvi GKRb KvqU njv International Recreation Club Limited. Avgvi KvqU Kve mwZ fvU
wbq mgmvi mywLb nqQ| KqKRb fvU Awdmvi Kve Gm fvU `vwe KiQ| wK Avgvì KvqUi gZ
AvRvwZK webv`b Kvei Ici fvU chvR bB| XvKv kni AewZ Rvgvb Kve, AvgwiKvb Kve, WvP Kve GKB
aibi Kve| Gme Kve fvU cwikva Ki bv| International Recreation Club Limited Gi ewk njv: Bnv
GKwU kZfvM we`kx webv`b Kve, GB Kvei me m`m we`kx, aygv m`mì wbKU _K bqv Puv`v w`q KvewU
cwiPvwjZ nq, aygv Kvei m`mì Lvevi Ges cvbxq mieivn Kiv nq| ZvQvov, GLvb GKwU myBwgs cyj Ges
Ljvi gvV iqQ hv aygv Kvei m`mMY eenvi KiZ cvib| Kvei qi Ici _K Drm fvU Ges AvqKi
KZb Kiv nq| G aibi Kvei mev fvUhvM ne wKbv, nj wK cwZZ fvU cwikva KiZ ne m welq AbyMn
Ki gZvgZ w`b| [gvt jwZdzi ingvb, BbKvg Uv cvKwUkbvi|]
Di: Avgvì `ki fvU eevq mevmg~n msvwqZ Kiv AvQ| Avcbvi KvqU cwZvb webv`b Kvei Kvhg
mswk mgRvZxq mevmg~n GLvb DjL Kiv njv| iviuv GKwU mgRvZxq mev| iviuv mevi msv njv,
iviuv A_ Kvb Kvemn, Ggb Kvb cwZvb, msv ev vb hLvb A_ev h Kvb bvg AwfwnZ Ab Kvb mev,
myweav ev DchvwMZv c`vb Kiv nDK ev bv nDK, DnvZ ev Ab fvMi Dk Kvb Lv` ev cvbxq weq Kiv nq
Ges dvi kv c`kbKvix cwZvbmn hvwK hvb cwiPvwjZ gvevBj iviuvI Bnvi Afy nBe| nj_ Kve ev
wdUbm mUvi Avgvì `ki fvU eevi Avi GKwU mgRvZxq mev| GB mevi msv njv, nj_ Kve ev
wdUbm mUvi A_ Ggb Kvb vb (Lvjv ev Ave hvnvB nDK bv Kb) hLvb cYi wewbgq kvixwiK m`h
ewK, kvixwiK MVb wVK ivLvi ev kvixwiK mgmv Dckgi Dk kixiPPv Kivbv nq A_ev hcvwZ I
myBwgscyj BZvw` eenvii myhvM `qv nq A_ev D welq wekl civgk I cwkY c`vb Kiv nq| mgRvZxq
Avi GKwU mev njv, mvgvwRK I Ljvayjv welqK Kve| GB mevi msv njv, mvgvwRK I Ljvayjv welqK Kve
A_ Mjd Kve, iwms cm, dvBs Kve, WvBwfs Kvemn Ggb Kvb mvgvwRK A_ev Ljvayjv welqK msMVb ev msv ev
cwZvb hvnvi m`mc` MnY KwiZ nBj 10,000/- UvKvi Da wd c`vb KwiZ nq A_ev gvwmK 500/- UvKvi
Da Puv`v c`vb KwiZ nq Ges hLvb cYi wewbgq Abvb mev mieivn Kiv nq| Ze dzUej, wKU, nwK,
fwjej, KvevwW, evUej, nvej, BZvw` Ljvmn AwjwK Mgmi Af y mKj BfU Bnvi AvIZv ewnf~Z
nBe|
Icii msvjvi mv_ Avcbvi KvqU Kvei Kvhg wgwjq `Lj `Lv hvq h, Kve KZK Lvevi Ges cvbxq
cwiekb Kvhg iviuv mevi AvIZvq co, hv fvUhvM mev| ZvQvov, cvbxq mieivn Ges dvi kv AvqvRbi
Ici 10 kZvsk m~iK AvivwcZ AvQ| myBwgs cyj Ges Ljvi gvVi mev nj_ Kve I wdUbm mUvi
mevi AvIZvq co| ZvQvov, Avcbvi ewYZ Kvei mev mvgvwRK I Ljvayjv welqK Kve Gi Af y I nZ cvi|
g~j mshvRb Ki AvBb, 1991 Gi wZxq Zdwmj k~wUs Kve Ges mKj cKvi mvgvwRK, mvswZK I Ljvayjv
welqK KveK fvU nZ AevnwZ `qv AvQ| Ze mLvb KwZcq ewZg iqQ| ewZgi ga h mevjv
iqQ Ici ewYZ wZbwU mev Zvi AvIZvq coe| ZvB, Avcbvi KvqU Kvei mevi Ici fvU chvR ne| Ze,
fvUhvM mevi g~j wbaviY, fvUi nvi BZvw` welq AviI chvjvPbvi cqvRb iqQ|
ck-310: Kvei Ici fvU msv weavb wK?
108 | P a g e
Di: KwZcq ewZg eZxZ mvaviYZt Kvei Ici fvU chvR ne| Ze, fvUhvM mevi g~j wbaviY, fvUi
nvi BZvw` welq AviI chvjvPbvi cqvRb iqQ| Avgiv BZvc~e RbwQ h, Avgvì `ki fvU eevq
mevmg~n msvwqZ Kiv AvQ Ges Kvb& mevi Ici fvU chvR ne Avi Kvb& mevi Ici fvU chvR ne bv
ZvI wbavwiZ AvQ| Kve GKwUgv mev c`vb Ki bv| Kve GKvwaK mev c`vb Ki _vK| Kve mvaviYZt hme
mev c`vb Ki _vK Zv njv: AvevwmK nvUji mev, iviuv mev, KvUvwis mev, KgywbwU mUvii mev,
wdUbm mUvii mev, Abyvb AvqvRbi mev, we`kx wkxmn webv`bg~jK mvswZK Abyvb AvqvRbi mev
BZvw`| Kvb Kvb Kve Zvì dvi m fvov `q hv fvUhvM mev| Kvb Kvb Kve weDwU cvjvii Kvhg
iqQ, hv fvUhvM mev| Kve Aviv bvbvwea mev c`vb Ki _vK| GB me fvUhvM mev Kvb Kve c`vb KiK
ev Kvb ew c`vb KiK ev Kvb cwZvb c`vb KiK ev h KD c`vb KiK bv Kb IB mevi Ici fvU chvR
ne| AbK mgq Kve Kvb cwZvb cwiPvjbv Ki (Drcv`b I mieivn)| IB cwZvbi Kvhg hw` fvUhvM nq
_vK Zvnj fvU cwikva KiZ ne| g~jZt fvUhvM mev hB c`vb KiK bv Kb ev fvUhvM cY hB mieivn
KiK bv Kb IB cY ev mevi Ici fvU c`vb KiZ ne| Kve ejZ mvaviYZt Avgiv hv eywS Zv Avgvì `ki
fvU eevq mevi KvW bsGm076.00, mvgvwRK I Ljvayjv welqK Kve Gi AvIZvq msvwqZ Kiv AvQ| hme
Kvei m`m wd `k nvRvi UvKvi ewk ev gvwmK Puv`v cuvP k UvKvi ewk mme Kvei Ici fvU chvR AvQ|
G fvU chvR ne Puv`vi Ici| A_vr Kve mev c`vb Ki| m`m wd ev Puv`vi wewbgq m`mMY mev MnY
Kib| GB njv Kvei mvaviY mev| m`m wd `k nvRvi UvKvi ewk nj ev gvwmK Puv`vi cwigvY cuvP k UvKvi
ewk nj m`m wd ev I Puv`vi Ici 15 kZvsk nvi fvU c`vb KiZ ne| Ze, dzUej, wKU, nwK, fwjej,
KvevwW, evUej, nvej BZvw` Ljvmn AwjwK Mgmi Af y BfU cvKwUmKvix KveK fvU _K
AevnwZ `qv AvQ| Zvnj ùvovjv GB h, Dci ewYZ m`m wd ev Puv`vi mxgv ch h Kvb Kvei Ici fvU
chvR bB, A_vr wdi Ici fvU chvR bB Ges Dci ewYZ BfU cvKwUmKvix h Kvb Kvei Ici fvU
chvR bB| AvMB ejwQ h Kve Avi Ab hme mev c`vb Ki Zv hw` fvUhvM nq _vK, Zvnj m fvU
c`vb KiZ ne| ZvQvov, Kve hw` wjwgUW Kvvbx nq, Zvnj qi Ici chvR Drm fvU KZb KiZ
ne|
Avgvì `ki fvU eevq Avi GKwU mev iqQ hvi wkivbvg njv Ljva~jv AvqvRK| GB mevi KvW njv
Gm047.00 Ges msv njv Ljva~jv AvqvRK A_ Ggb Kvb ew, cwZvb ev msv whwb, RvZxq ev AvRvwZK
chvqi cwZhvwMZvg~jK Ljva~jv c`kbv_ `kKì wbKU nZ wd, wUKU g~j ev Kvb cKvi wewbgq g~j MnY
Kib| GB mevi Ici fvU chvR iqQ| h Kvb Kve hw` Ljvayjvi AvqvRb Ki Zvnj Ljva~jvi AvqvRK
wnme Zv fvUhvM mev ne| Kvb Kvei LjvqvoMY hw` Kvb cwZvbi jvMv, gbvMvg, bvg BZvw` AswKZ
cvkvK ci Zvnj GB mev ne ikxc mev| GB mevi Ici fvUi nvi 7.5 kZvsk hv Drm KZbhvM|
A_vr whwb i Kieb ZvK 7.5 kZvsk fvU cwikva KiZ ne| we`kx wkx mnhvM webv`bg~jK mvswZK
Abyvb AvqvRbi Ici fvU chvR iqQ| AbK mgq Kvei c _K we`kx wkx Gb mvswZK Abyvb
AvqvRb Kiv nq| AbK Gic Abyvb hvM`vbi Rb Kvb wUKU Bmy Kiv nq bv, aygv Kvei m`mì
Rb IB Abyvb AvqvRb Kiv nq| Gic Abyvbi Ici _K fvU Av`vq wbq RwUjZv mw nq| g~j mshvRb Ki
AvBbi aviv 5 Gi Dc-aviv (4) Abymvi mevi megvU cvwi Ici fvU chvR ne| hLvb g~j bqv nq
bv, mLvb Kvb cvw _vK bv| IB avivi Dc-aviv (4) Gi wZxq kZvsk DjL AvQ h, webvg~j mev c`vb Kiv
njI miKvi IB mevi Ici b~bZg g~j mshvRb Ki avh KiZ cvie| ZvB, Gic Abyvb AvqvRbi c~e RvZxq
ivR^ evW Ave`b Ki mevi Ici b~bZg fvU wbaviY Ki wbj Avi RwUjZv _vK bv| A_ev Gic webvg~j
mev c`vbi welq RvZxq ivR^ evW GKwU cvcb Rvwi KiZ cvi|
43. evwo, v cbv fvovi Ici fvU

ck-311: GKwU vb fvov bqv nqQ| mLvb cYvMvi vcb Kiv nqQ| G fvovi Dci 9 kZvsk fvU
chvR ne, bvwK 15 kZvsk fvU chvR ne? [gvt Bevwng Lwjj, bvkbvj cwjgvi wjt|]
Di: G welqwU cwivifve eySZ nj fvUi KwZcq welq cwivi aviYv _vKv ìKvi| cYvMvi njv GKwU mev
Ges vb I vcbv fvov njv Avi GKwU mev| mev `ywUi msv AbyMn Ki `Lyb| cYvMvi njv Kvb vb hLvb
h Kvb cY gRy` ev msiY Kiv nq| A_vr cYvMvi h Kvb cY gRy` ev msiY Kivi mev c`vb Ki| gRy` ev
msiY Kiv eve` cYvMvi mevc`vbKvix h g~j MnY Ki Zv njv cYvMvi mevi g~j| hnZz cYvMvi mev
fvUhvM mev mnZz GB g~ji Dci fvU c`vb KiZ ne| eZgvb 19wU mevi msK~wPZ nvi fvU cPwjZ
AvQ| IB 19wU mevi ga cYvMvi mev Afy bB| ZvB, cYvMvi mevi fvUi nvi 15 kZvsk|
109 | P a g e
cYvMvi Kvb ew cY ivLeb| wKQzw`b ci wZwb Zvi cY wbZ Avmeb| ZLb cY ivLv eve` cYvMvii gvwjK
aiv hvK, 1000 (GK nvRvi UvKv gv) g~j MnY Kieb| GK nvRvi UvKvi Dci fvU chvR ne 15 kZvsk nvi
150 (GKkZ cvk UvKv gv)| cYvMvii gvwjK fvU Pvjvb (g~mK-11) Bmy Kieb| wZwb cY gRy` ev msiY
eve` MnxZ g~j jLeb 1000 UvKv Ges fvU jLeb 150 UvKv| cYi gvwjKi wbKU _K wZwb 1,150 (GK
nvRvi GKkZ cvk UvKv gv) MnY Kieb| fvUi AskUzKz wZwb h_vwbqg miKvwi KvlvMvi Rgv c`vb Kieb|
Gevi Avwm vb I vcbv fvov cm| Kvb vb ev vcbv whwb fvov bb ZvK fvovi Dci fvU cwikva KiZ
ne| evwo fvovi Dci fvUi nvi 9 kZvsk| Ze, wZbwU evwo fvovi Dci fvU chvR ne bv, h_v: (1)
m~Y AvevwmK KvR hw` fvov bqv nq, hgb: Avgiv evmv fvov wbq emevm Kwi; (2) UvbIfvi Kii AvIZvq
ZvwjKvfz ev fvUi AvIZvq wbewZ Kvb vb hw` fvov evwo ev vb AewZ nq; (3) eemvqx Dk fvov bqv
njI hw` 150 eMdzU ch vb nq| evwo fvovi fvU c`vbi `vwqZ njv fvov MnYKvixi, vb ev evwoi
gvwjKi bq| Kvb vb ev evwo fvov wbq h Kvb Dk eenvi Kiv hvq| KD fvov bq emevm Kivi Rb, KD
fvov bq `vKvb `qvi Rb, KD fvov bq KbmvjUvx dvg vcb Kivi Rb, KD fvov bq wgwi `vKvb `qvi
Rb BZvw`| aib GKRb wgwi `vKvb`vi, wZwb 1000 (GK nvRvi) eMdzUi GKwU vb fvov wbqQb| fvovi
cwigvY gvwmK GK j UvKv| GB fvovi Dci wZwb gvm 9,000 (bq nvRvi UvKv gv) fvU cwikva Kieb| Avevi,
wZwb h wgw wex Kib, Zvi DciI ZvK 15 kZvsk nvi fvU cwikva KiZ ne| Ggwbfve, KD hw` Kvb vb
fvov wbq cYvMvi mev c`vb Ki, Zvnj ZvK fvovi Dci fvU c`vb KiZ ne, Avevi cYvMvi mevi DciI
fvU c`vb KiZ ne| evwo fvov bv wbq hw` wbR gvwjKvbvaxb evwoZ wgwi `vKvb vcb Kib Zvnj evwoi
Kvb fvov cwikva KiZ nq bv| ZvB, fvovi Dci fvU cwikva KiZ ne bv, ay wgw wexi fvU cwikva KiZ
ne| wbR^ gvwjKvbvaxb vb ev evwoZ cYvMvi vcb Kiv nj fvov cwikva KiZ nq bv| ZvB, fvovi Dci fvU
cwikva KiZ ne bv, cYvMvi mevi Dci fvU cwikva KiZ ne|
ck-312: AbK GbwRI, nvmcvZvj, wkv cwZvb BZvw` evwo fvov wbq Zvì Kvhg cwiPvjbv Ki| G
aibi KvhgK evwYwRK Kvhg ejv hve wK? G aibi evwo fvovi Ici fvU AvivwcZ ne wK? AbyMn Ki
gZvgZ w`b| [ZviK gvngy`, wefvMxq KgKZv, , AveMvwi I fvU wefvMxq ì, cUzqvLvjx|]
Di: G aibi Kvhg evwYwRK Kvhg Gi AvIZvq coe Ges G aibi evwo fvovi Ici fvU AvivwcZ ne|
Avgvì `ki fvU eevq vb I vcbv fvov MnYKvix mevi msv wQj wbic:
vb I vcbv fvov MnYKvix A_ Ggb Kvb ew, cwZvb ev msv whwb ev hvnviv AvevwmK KvR eenvh bq
Gic Kvb vb ev vcbv cYi wewbgq wbw` gqv` eenvi Kivi AwaKvix| wbw` gqv`v bevqbhvM
Dic myweav ARbI Bnvi Afy nBe|
GB msvq AvevwmK KvR eenvh bq kmg~n DjL AvQ| A_vr m~Y AvevwmK eenvi Qvov Ab Kvb eenvii
Dk vb I vcbv fvov MnY Kij Zvi Ici fvU cwikva KiZ ne| Gm,Avi,I bs 119-AvBb/2015/725-
g~mK, Zvs 04 Ryb, 2015 Gi Uwej-4 Gi gvag wKQz mevi Ici fvU AevnwZ c`vb Kiv nqQ| m Abymvi,
wZb aibi evwo fvov fvUgy| h_v: (1) hw` fvUi AvIZvq wbewZ ev UvbIfvi Kii AvIZvq ZvwjKvfz Kvb
cZKviK ev Drcv`K Zvi cZ ev Drcv`bi vb fvov MnY Ki, Zvnj IB fvovi Ici fvU chvR ne bv|
Ze, hw` wbewZ ev ZvwjKvfz vb eZxZ Ab Kvb vb h_v: Awdm, mì ì BZvw` fvov bqv nq Zvnj Zv
fvUhvM ne| (2) evwYwRK Dk eenvii Rb njI 150 (GKkZ cvk eMdzU) ev Zvi Kg AvqZbi Kvb
vb ev vcbv fvov wbj Zvi Ici fvU chvR ne bv| Gi gvag QvU QvU `vKvbi fvovK fvUgy Kiv
nqQ| QvU QvU `vKvbK cwZhvwMZvq wUK _vKvi Rb GB myweav `qv nqQ| (3) m~Y AvevwmK KvR
eenvii Rb Kvb fvov bqv nj m fvovi Ici fvU chvR ne bv| A_vr AvevwmK KvR eenvi Qvov Ab me
eenvii fvU chvR ne| ZvB, evwo fvov wbq GbwRI, nvmcvZvj, wkv cwZvb BZvw` cwiPvjbv Kiv
wbtm`n m~Y AvevwmK KvR eenvi bq| ZvB, Gme fvovi Ici fvU chvR ne| AbK miKvwi Awdm evwo
fvov wbq cwiPvjbv Kiv nq| KviY, miKvii cqvRbxq msLvK wbR^ feb bB| Gme fvovi Ici h_vwbqg fvU
cwikva Kiv nQ| A_vr m~Y AvevwmK eenvi Qvov Ab Kvb eenvi nj Zv fvUhvvM ne|
ck-313: GKwU cwZvb wews-Gi m fvov wbqQ| fvovKZ m Awdmi AvKvi mvwRqQ| Gici mLvb
Avmevec, KwDUvi, dUvKwcqvi, cRi, gvwwgwWqv, mvD wmg BZvw` vcb Ki ^qsm~Yfve Awdm
cwiPvjbvi Rb cZ KiQ| cwic~Yfve mwZ GB Awdm m Ab GKwU Awdmi KvQ fvov `qv nqQ|
G cwZvbwUi Kvhg KvW KZ ne Ges fvUi nvi KZ ne Zv AbyMn Ki Rvbveb| [wiqvRyj Bmjvg,
cvUbvi, GKbvweb PvUvW GvKvDUvUm, wewWweGj wews, KviIqvbevRvi, XvKv|]
110 | P a g e
Di: GB mevi KvW ne Gm074.00, mevi wkivbvg vb I vcbv fvov MnYKvix Ges fvUi nvi bq kZvsk
(9%)| msK~wPZ wfwg~j bq kZvsk fvU cwikva KiZ ne weavq GB mevi DcKiY Ki iqvZ cvIqv
hve bv| GB mevi Drm fvU KZbi weavb bB| fvov MnYKvix wbRB Zvi fvU cwikva Kieb| Avgvì
`ki fvU eevq mevmg~n msvwqZ Kiv AvQ| Kvb GKwU A_bwZK Kvhg mevi Kvb& msvi AvIZvfz ne
Zv c_g weePbv KiZ nq| Kvb Kvb A_bwZK Kvhg GKvwaK mevi msvi AvIZvfz nZ cvi ej
AvcvZt` gb nq| wK myfve wePvi-weklY Ki mevwUK mywbw`fve GKwU KvW I wkbvbvgi AvIZvq
Afy KiZ nq| Avgvì AvjvP A_bwZK KvhgwU vb I vcbv fvov c`vbKvix mev QvovI Aviv `ywU
mevi msvi KvQvKvwQ| GKwU njv cYvMvi mev Ges AciwU njv BRviv`vi mev| Ze, G `yw&U mevi mv_
Avgvì AvjvP A_bwZK KvhgwU m~Yfve mvgmc~Y bq| cYvMvii Kvb vb ev vcbv cYvMvi
wnme NvlYv Kiv nq| mLvb fvU msv hveZxq wewa-weavb cwicvjb Kiv nq| mLvb Kvivi Kvb cY msiY
Kiv nj PvR ev wd bqv nq| IB PvR ev wdi Ici fvUi nvi cbi kZvsk (15%)| Avi BRviv`vi mev njv
Kvb vb ev cvbvq cekvwaKvi c`vbi Rb hw` Kvb ew BRviv MnY Kib, Zvnj GB mev ne BRviv`vi
mev| BRviv`vi mevi Ici fvUi nvi cbi kZvsk (15%)| Avgvì AvjvP Kvhg G `ywU mevi Kvhgi
ga KvbwUi AvIZvq mywbw`fve co bv| AvjvP KvhgwU vb I vcbv fvov MnYKvix mevi msvi AvIZvq
co wKbv Zv Rvbvi Rb Avgvì mevwUi msv Rvbv cqvRb, hv wbic:
vb I vcbv fvov MnYKvix A_ Ggb Kvb ew, cwZvb ev msv whwb ev hvnviv AvevwmK KvR eenvh bq
Gic Kvb vb ev vcbv cYi wewbgq wbw` gqv` eenvi Kivi AwaKvix| wbw` gqv`v bevqbhvM
Dic AwaKvi ARbI Bnvi Af y nBe|
Avgvì AvjvP Kvhgi c_g wews-Gi m fvov bqv nqQ| GB fvovi Ici fvov MnYKvixK vb
I vcbv fvov MnYKvix wnme bq kZvsk (9%) nvi fvU cwikva KiZ ne| fvov bqvi ci IB m Awdmi
AvKvi mvRvbv nqQ| GB mvRvbvi KvR hw` Kvb BUwiqi wWRvBbvi ev BUwiqi WKviUi viv Kivbv nq
Avi m fvov MnYKvix hw` Drm fvU KZbKvix cwZvb nq _vK Zvnj 15 kZvsk nvi fvU Drm KZb KiZ
ne| hw` fvov MnYKvix Drm fvU KZbKvix cwZvb bv nq _vK Zvnj Zvi Drm fvU KZb Kivi `vwqZ bB|
Ze, BUwiqi wWRvBbvi ev BUwiqi WKviUi cwZvbwU Zvi j fvU cwikva KiQ wKbv Zv `Lvi `vwqZ
iqQ| ZvB, weji mv_ g~mK-11 Pvjvbc wbq wbZ ne| Gici Awdm BKzBcgUm Kbv nqQ| Zv Drm
fvU KZbKvix cwZvb nj Gme Kbv-KvUvi Ici Drm fvU KZbi AvekKZv AvQ wKbv Zv `LZ ne| GLvb
DjL h, miKvwi, AvavmiKvwi I ^vqZkvwmZ cwZvb, GbwRI, evsK, exgv, Avw_K cwZvb, wjwgUW Kvvwb
Ges wkv cwZvbi Ici Drm fvU KZb Kivi `vwqZ iqQ| Gfve vbwU Awdm cwiPvjbvi Rb cZ Ki
Avevi fvov `qv nqQ| fvov MnYKvixK G vb I vcbv fvov MnYKvix wnme bq kZvsk (9%) nvi fvU
cwikva KiZ ne| GB 9 kZvsk fvU ne fvovi AwZwi| A_vr fvov _K fvU KZb KiZ ne bv| fvovi
AwZwi 9 kZvsk fvU cwikva KiZ ne|
ck-314: we`kx KbmvjUvUì _vKvi Rb mvgwqKfve evmv fvov bqv nqQ| G fvUi weavb wK?
[iRvqvbyj Kwig, kvwj, iwe GwRqUv wjt, jkvb-1, XvKv|]
Di: m~Y AvevwmK Dk eenvii Rb hw` fvov bqv nq, Zvnj D fvovi Ici fvU chvR ne bv| vb
I vcbv fvov MnYKvix mevi wZb aibi fvovi Ici fvU chvR ne bv; h_v:- (1) m~Y AvevwmK
Dk eenvii Rb MnxZ vcbv fvov; (2) evwYwRK Dk njI 150 (GKkZ cvk) eMdzU ev Zvi Kg
AvqZbi Kvb vb ev vcbv fvov; Ges (3) fvUi AvIZvq wbewZ ev UvbIfvi Kii AvIZvq ZvwjKvfy Kvb
cZKviK ev Drcv`K KZK MnxZ vcbv fvov| Ze, G aygv wbewZ ev ZvwjKvfy vb fvov bqv nj
fvUgy ne| hw` mì ì ev kvLv Awdm ev weqKì Rb vb ev vcbv fvov bqv nq, m fvovi Ici
fvU chvR ne| Dic wZbwU Qvov Ab me vb I vcbv fvovi Ici fvU cwikva KiZ ne|
AvjvP KbmvjUvUì AvevwmK feb wnme fvovKZ vb eeZ ne| Avgiv Rvwb, m~Y AvevwmK KvR
eenvii Rb c` myweav fvUgy| m~Y AvevwmK KvR eenvi ejZ mywbw`fve wK eySvq Zv GLbI wewa-weavb
Kiv nqwb| m~Y AvevwmK KvR ejZ mvaviY A_ Avgiv eywS h, hLvb ivwhvcb Kiv, LvIqv-`vIqv Kiv
A_vr emevm Kiv Qvov Ab Kvb KvR Kiv nq bv| Ab Kvb KvR ejZ Kvb `vwiK KvR, eemvqxK KvR BZvw`
Kiv nq bv| we`kx KbmvjUvUMY hLvb mvgwqKfve Aevb Kib, mLvb Zviv ^vfvweKfveB AvevwmK KvR
Qvov Aviv `vwiK KvR Ges Abvb KvR mv`b Kib ej Abygq| ZvB, eve Aevi cwZ hw` ay AvevwmK
Dk eeZ nq _vK Zvnj fvU chvR ne bv| Ab_vq fvU chvR ne|
111 | P a g e
ck-315: GKwU evmv fvov bqv nqQ| evmvi fvov c`vb Kie GKwU Awdm| evmvwU eenvi ne iwmW wnme|
mLvb Awdwmqvj M, ev DaZb KgKZvMY mvgwqK Aevb Kieb| G evwofvovi Ici 9% fvU cwikva
KiZ ne wK? [feZvl P` bvM, bvLvjcvov, XvKv|]
Di: vb I vcbv fvov MnYKvixi msvq ejv AvQ h, AvevwmK KvR eenvh bq Gic Kvb vb ev vcbv|
mswk AevnwZ cvcb DjL AvQ h, m~Y AvevwmK KvR eenvii Rb c` myweav| A_vr m~Y AvevwmK
KvR Kvb vb ev vcbv eeZ nj Zv fvUgy ne| m~Y AvevwmK KvR eenvi Kiv ne wKbv Zv evwofvovi
Pzwc mywbw`fve DjL _vKZ ne Ges mfve eeZ nZ ne|
ck-316: GKRb fvov wbqQb| wZwb fvU cwikva KiQb| wZwb Avi GKRbi KvQ wKq`sk fvov
w`qQbc~ei nvi| wZxq fvov MnxZv fvU wè wK?
Di: GB mevwUi wkivbvg njv vb I vcbv fvov MnYvix| c_g whwb fvov wbqQb wZwb fvovi Ici fvU
cwikva KiQb| wZxqfvi fvov `qv njv, A_vr mev nvi Kiv njv| Ze, wZwb mev nvi KiQb Zvi
qg~j| AvBbi mywbw` evevqb Gic mev MnYKvixK fvU cwikva KiZ nq| Ze, welqwU A|
GLvb GKB vb `yevi fvov `qv nQ| G welq gZf` iqQ| wewa-weavb bB| ZvB, RvZxq ivR^ evWi
gZvgZ bqv hZ cvi|
ck-317: Awdmi Rb evwo fvov bqv nqQ| D evwoi GKUv Ask Awdm cavbi Awdwmqvj evmv wnme eeZ
nQ| evmv Aski fvovi Ici fvU cwikva KiZ ne wK?
Di: GLvb evwo fvovi Pzw iZc~Y weeP welq| Awdmi Rb Ges evmvi Rb hw` Avjv`v Avjv`v Pzw Kiv nq
Ges evmv Ask hw` m~Y AvevwmK KvR eeZ nq, Zvnj evmv Aski fvovi Ici fvU chvR bv nIqvB mgxPxb
ne| aygv Awdmi eenvii Rb Pzw Kij fvU cwikva KiZ ne|
ck-318: evwo fvovi Ici fvU cwikvai weavb wK? [ZvBgyi nvmvb ZviK, dvgMU, XvKv|]
Di: evwo fvovi Ici eZgvb fvUi nvi 9%| evwo fvov Avgvì `ki fvU AvBb mev wnme weewPZ|
mevi wkivbvg njv vb I vcbv fvov MnYKvix| A_vr whwb fvov bb, wZwb fvU cwikva Kieb| GLvb evwoi
gvwjKi Kvbv `vwqZ bB| fvov MnxZv fvovi Pzw gvZveK A_ evwoi gvwjKK c`vb Kieb| Ges Pzwg~ji
Ici 9% fvU fvov MnxZv URvix Pvjvbi gvag miKvix KvlvMvi Rgv c`vb Kieb| wZwb URvix Pvjvb vbxq
fvU Awdm `vwLj Kieb| GKwU K_v gb ivLv ìKvi h, GB fvU Drm KZb bq| Bnv fvov MnYKvixi fvU|
fvov MnYKvix Zvi fvU wZwb wbR c`vb Kib| fvU Drm KZbi Rb 36wU mevi h ZvwjKv AvQ Zvi ga vb
I vcbv fvov MnYKvix mev DjL bB| Aviv DjL h, m~Y AvevwmK KvR eeZ nj Zvi Ici fvU
cwikva KiZ ne bv|
ck-319: evwo fvovi Ici Drm fvU KZb ne wK?
Di: evwo fvov MnYKvix wbR fvU c`vb Kieb| eZgvb m~Y AvevwmK KvR eeZ ne bv Gic fvov bqv
evwo, dvi m, Qv`, MviR, Ab BZvwì Ici fvUi nvi 9%| wKQz wKQz AevnwZ `qv AvQ| fvov
MnxZv gvwjKK Pzw Abymvi fvov cwikva Kieb| wZwb miKvix URvixZ fvUi A_ Rgv c`vb Ki mvKj
Awdm URvix Pvjvb cvwVq èb| Drm fvU KZb KiZ ne bv|
ck-320: dvi m-Gi Ici fvU AvivwcZ nqQ 2009 Gi evRU| evRU ck nqQ 11 Ryb, 2009| 11
Ryb, 2009 _K fvU MYbv KiZ ne, bv-wK 1 Ryb, 2009 _K fvU MYbv KiZ ne|
Di: 11 Ryb _K fvU chvR ne| KviY, BwgwWqU Bd `qv nqQ| hw` Zdwmj _K ev` w`q fvUi
AvIZvq Avbv nq, Zvnj Zv mvaviYZt 1 RyjvB _K KvhKi nq| A_vr, A_ AvBb RvZxq msm` Abygvw`Z nIqvi
ci KvhKi nq| KviY, Zdwmj njv AvBbi Ask| Avi cvcb Rvixi gvag fvU Avbv nq _vKj cvcb Rvixi
ZvwiL _K KvhKi nq| G cvcbi gvag mevi msv I cwiwa wbaviY Kivi dj dvi m Gi Ici
fvU chvR nq| ZvB, Zv cvcb Rvixi ZvwiL _K KvhKi ne|
ck-321: evwo fvov wbq hw` c~Yivq fvov `qv nq Zvnj K fvU c`vb Kie?
Di: Avgvì `ki fvU eevq evwo fvov njv GKwU mev| GB mevi wkivbvg njv vb I vcbv fvov
MnYKvix| GB mevi Ici fvUi nvi msK~wPZ wfwg~j 9 kZvsk| whwb c_g fvov beb wZwb megvU fvovi Ici
9 kZvsk nvi fvU c`vb Kieb| cybivq fvov `qv nj fvU eevi mvaviY wbqg Abymvi Ges eemvqi ^vfvweK
ixwZ Abymvi ewaZ g~j fvov w`Z ne| fvov MnYKvixK Avevi 9 kZvsk nvi fvU cwikva KiZ ne| DjL,
G welq wewa-weavb bB| ZvB, Gwelq RvZxq ivR^ evWi evLv bqv hZ cvi|
112 | P a g e
ck-322: Avgvì Awdmi fvovi cwigvY njv 55,000 UvKv| Abvb PvR 10,000 UvKv (wjdU Ges wmwKDwiwU)|
fvovi Ici Avgiv 9% KZb Kwi, Abvb mevi Ici 2.25% KZb Kwi| mwVK AvQ wK? [gvngy` dqmvj,
GwwKDwUf, emyiv Mc|]
Di: fvovi Ici fvU Drm KZbhvM bq| fvovMnxZv wbR GB fvU c`vb Kieb| fvovMnxZv evwoi gvwjKi
mv_ h Pzw mv`b KiQb, m PzwZ gvwmK h fvov DjL AvQ; m fvovi Ici 9% nvi fvU fvovMnxZv
miKvix URvixZ Rgv c`vb Kieb| URvix Pvjvb vbxq fvU Awdm `vwLj Kieb| fvUi cwigvY wnmve Kivi
mgq wjd&U, wmwKDwiwU BZvw` Avjv`v Ki wnmve KiZ ne bv| Avgvì `ki fvU eevq mevi fvU
Avivci wfw njv megvU cvw| G megvU cvw njv 65,000 UvKv| Gi Ici 9% njv 5,850 UvKv|
A_vr evwoi gvwjKK fvov eve` cwikva KiZ ne 65,000 UvKv| miKvix LvZ fvU eve` Rgv c`vb KiZ ne
5,850 UvKv| GLvb Kvbv Drm KZbi weavb bB|
Ze, welqwU Aviv mwVK I myzfve wbw KiZ nj KwZcq welq weePbvq AvbZ ne| Drm fvU KZb msv
RvZxq ivR^ evWi mvaviY Av`k bs-03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` 7(P) Abymvi, GKwU
mieivni GKvwaK Dcv`vb _vKj cwZwU Dcv`vbi wecixZ g~j Avjv`vfve DjL KiZ ne Ges cwZwU
Dcv`vbi Dci Drm fvU KZb msv weavbvejx Avjv`vfve cqvM KiZ ne| Avcbvi ewYZ mieivnwU Avjv`v
KiZ nj evwo fvov Ges wjdU eenvi vb I vcbv fvov MnYKvix mevi AvIZvq coe, hLvb fvUi nvi 9
kZvsk| AewkUzKz ne wmwKDwiwU mvwfm mev, hLvb fvUi nvi 15 kZvsk| wK evwoi gvwjK wmwKDwiwU mvwfm
c`vbKvix cwZvbK wej cwikva Ges Avkv Kiv hvq h, fvU cwikva KiQb| hw` wZwb wbR eevcbvq
wmwKDwiwU c`vb Ki _vKb Zvnj mvaviYZ Gic fvU cwikva Kiv nq bv| ZvB, mev `ywU Avjv`v KiZ
MjI RwUjZv _KB hvq|
ZvB, G mgy`q Kvhg GKwU Pzwi AvIZvq mv`b Ki megvU cvwi Ici vb I vcbv fvov MnYKvix
wnme 9 kZvsk nvi fvU c`vb KivB kq ej Avgvi AwfgZ|
ck-323: PMvg fUwibvix G Gwbgvj mvqm wekwe`vjq Gi Aaxb cvw wimvm G Uwbs mUvi-Gi wewfb
K `y/GK w`bi Rb fvov `qv nq| fvov MnYKvixMY GLvb Uwbs, IqvKkc BZvw` AvqvRb Kib| D fvovi
Ici fvU chvR ne wK-bv m welq AbyMn Ki gZvgZ w`b| [gvt `jvqvi nvmb, GvKvDUm Awdmvi, cvw
wimvm Gv Uwbs mUvi, PMvg fUwibvix Gv Gwbgvj mvqm wekwe`vjq, Lyjkx, PMvg|]
Di: ewYZ fvovi Ici 15 kZvsk nvi fvU chvR ne| Kvb mevi Ici fvU chvR ne wK-bv Zv Rvbvi Rb
c_g `LZ ne h, g~j mshvRb Ki AvBb, 1991 Gi c_g Zdwmj D mevK fvU _K AevnwZ `qv nqQ
wK-bv| Gici `LZ ne h, RvZxq ivR^ evWi Kvb GmAviI-Gi gvag D mevK fvU _K AevnwZ `qv
nqQ wK-bv| hw` AevnwZ `qv bv _vK ZLb `LZ ne h, ewYZ mevwU fvUi Kvb& mevi KvWi AvIZvq
coe| Kvb Uwbs mUvii K `y/GK w`bi Rb fvov `qv mevwU fvUi 3 (wZb)wU mevi eYbvi KvQvKvwQ|
c_gZt nvUj, wZxqZt KwgDwbwU mUvi; Ges ZZxqZt vb I vcbv fvov MnYKvix| GB wZbwU mevi KvWi
wecixZ c`wkZ eYbv weklY Kij `Lv hvq h, Avcbvi ewYZ mevwU KwgDwbwU mUvi mevi eYbvi mv_
AwaKZi mvgmc~Y| D mevi eYbvq mwgbvi, wmvwRqvg AvqvRbi Rb mvgwqKfve fvov bqv Afy
AvQ| KwgDwbwU mUvii Ici eZgvb fvUi nvi 15 kZvsk| D nvi AvjvP fvU cwikva KiZ ne|
ck-324: Avgvì GKwU KvqU evwo fvov wbq GKwU cwZvb vcb KiQ| Avgvì KvqUi cwZvbi
Kvhgi Ici fvU AvivwcZ bB| wK evwo fvovi Ici fvU chvR AvQ| evwo fvovi Ici chvR fvU
h_vwbqg G hver cwikva Kiv nqQ| URvix Pvjvbi gvag fvU miKvix KvlvMvi Rgv c`vb Ki URvix
Pvjvbi g~j Kwc fvU mvKj Awdm cuQ `qv nqQ| hnZz Avgvì KvqUi cwZvbi Kvhgi Ici fvU
AvivwcZ bB, mnZz Avgvì KvqUi Kvb fvU iwRkb bB| mwZ fvU Awdm _K ejv nqQ h,
Avgvì KvqUK fvUi AvIZvq iwRkb wbZ ne Ges wbqwgZ `vwLjc `vwLj KiZ ne| G welq AbyMn
Ki AvBbmZ gZvgZ w`b| [Igi dviK, AvBwUwc I fvU KbmvjUvU, 11 cyivbv cb, Bevnxg gvbkb (PZz_
Zjv), K bs-401, XvKv|]
Di: Avcbvi KvqUi fvUi AvIZvq iwRkb bqvi cqvRb bB| g~j mshvRb Ki AvBb, 1991 Gi aviv
15 Gi Dc-aviv (1) G DjL AvQ h, KihvM cYi mieivnKvix ev KihvM mev c`vbKvix ev h Kvb cYi
Avg`vwbKviK ev h Kvb cY ev mevi ivwbKviKK wewa viv wbavwiZ cwZZ wbewZ nZ ne| GLvb mev
c`vbKvixK wbewZ nZ ejv nqQ| Avcbvi KvqU GKRb mev MnYKvix| g~j mshvRb Ki wewagvjv, 1991 Gi
wewa 9 G wbeb MnYi cwZ ewYZ AvQ| wewa 9 Gi Dc-wewa (1) DjL AvQ h, KihvM cYi mieivnKvix ev
KihvM mev c`vbKvixK wbeb MnY KiZ ne| evwo fvov whwb MnY KiQb wZwb KihvM mev c`vbKvix bb|
113 | P a g e
RvZxq ivR^ evWi GmAviI bs 183-AvBb/2012/641-g~mK, ZvwiL: 07 Ryb, 2012 (ct 751) Gi gvag mevi
KvW bs Gm074.00 Gi wecixZ ewYZ vb I vcbv fvov MnYKvix mevK evaZvg~jK fvUi AvIZvq Avbv
nqQ, A_vr evwo fvovi 3 kZvsk nvi UvbIfvi Ki c`vb Kiv hve bv, 15 kZvsk nvi fvU c`vb KiZ
ne| GKB GmAviI-Gi `dv L-Z DjL AvQ h, Uwej ewYZ mev c`vbKvixK wbewZ nZ ne Ges fvU
c`vb KiZ ne| GLvb mev c`vbKvixK wbewZ nZ ejv nqQ| mev MnYKvixK wbewZ nZ ejv nqwb|
ZvB, vb I vcbv fvov MnYKvixi Rb fvUi AvIZvq wbewZ nIqv evaZvg~jK bq| mvaviYZt whwb mev c`vb
Kib wZwb iwRkb MnY Kib, fvU c`vb Kib Ges `vwLjc ckmn hveZxq cwicvjb (compliance) Kib|
mev c`vbKvix mev MnYKvixi wbKU _K mevi g~j Ges fvU Av`vq Ki bb| m wnme evwo fvov c`vbKvixi
Ici fvU AvivwcZ nIqvi K_v| wK GKwU wekl KviY G evwo fvov MnYKvixi Ici fvUi evaevaKZv
Avivc Kiv nqQ| GB njv vb I vcbv fvov MnYKvix msv AvBbMZ Aev| Ze, Avgvì gb ivLv
cqvRb h, ivR^ bxwZi Dk njv, miKvix ivR^ Av`vq wbwZ Kiv, A_bwZK KgKv DrmvwnZ Kiv, mnRfve
ivR^ c`vbi eev wbwZ Kiv BZvw`| ivR^ Av`vq wbwZ Kivi Rb iwRkb bqv, wnmvec ivLv, `vwLjc
ck Kiv BZvw` weavb Kiv nqQ| ivR^ Av`vq hw` wbwZ nq hvq, Zvnj Avi Gme AvbyvwbKZvi cqvRb _vK
bv| evwo fvovi Ici fvU GKwU wekl aibi Kvhgi Ici fvU| ZvQvov, AvBb-Kvbyb evevqbi gaI
myweePbv cqvM Kiv cqvRb| evwo fvovi fvU hviv cwikva KiQb Ges hvì Ab Kvb aibi fvUhvM
Kvhg bB, ZvìK fvUi AvIZvq iwRkb wbZ ejv Ges `vwLjc `vwLj KiZ ejvi ga Avwg Kvb
AvBbMZ, evevbyM Ges myweePbvcmyZ PZbv `wL bv| Avgvì `k Ggb AbK iqQ hLvb fvU duvwK
nQ| IBme AwaKZi cPv `qv mgxPxb ne|
G welqwU RvZxq ivR^ evWi bRi GmQ| ZvB, 2014-15 A_ eQii evRU Kvhgi Ask wnme evLvc
bs-01/g~mK/2014, ZvwiL: 05 Ryb, 2014 (ct 728) Rvwi Kiv nqQ| IB evLvc Abymvi, hvì ^vfvweK
Kvhgi Ici fvU AvivwcZ bB wK evwo fvovi Ici fvU iqQ, Zvì Ges hviv aygv Drm fvU KZb Ki
wK Ab Kvb fvUhvM Kvhg mv`b Ki bv Zvì fvUi AvIZvq iwRkb wbZ ne bv Ges `vwLjc
`vwLj KiZ ne bv|
ck-325: GKwU eemv cwZvb GKwU dvU fvov wbqQ| fvovi cwigvY 1 j UvKv gv| dvUi gvwjKi mv_ GK
j UvKvi GKwU Pzw ^vi Kiv nqQ| wjdU, wmwKDwiwU, cvwb, RbviUi, Kgb we`yr wej, BUviKg, iYveY
BZvw` eve` gvwmK 20 nvRvi UvKv gv dvU gvwjK mwgwZK cwikva KiZ ne| m eve` Avi GKwU Pzw ^vi
Kiv nqQ febi dvU gvwjK mwgwZi mv_| `ywU weji Ici fvUi weavb wK AbyMn Ki Rvbveb| [Igi dviK,
AvBwUwc I fvU KbmvjUvU, 11 cyivbv cb, Bevnxg gvbkb (PZz_ Zjv), K bs-401, XvKv|]
Di: mgy`q g~ji Ici 9 kZvsk nvi fvU chvR ne| Avgvì `ki fvU eevq vb I vcbv fvov
MnYKvix njv GKwU mev| GB mevi Ici fvUi nvi msKwPZ g~ji wfwZ 9 kZvsk| vb I vcbv fvov
MnYKvix mevi msv njv- vb I vcbv fvov MnYKvix A_ Ggb Kvb ew, cwZvb ev msv whwb ev hvnviv
AvevwmK KvR eenvh bq Gic Kvb vb ev vcbv cYi wewbgq wbw` gqv` eenvi Kivi AwaKvix| wbw`
gqv`v bevqbhvM Dic AwaKvi ARbI Bnvi Af y nBe| dvU fvovi mv_ Avi h welqjv Afy
_vK mjv dvU fvovi Abyl| dvU fvov wbjB mjv eenvii cqvRb nq| AwaK IB welqjvi gaI
KqKwU welq njv fvov| hgb: wjdU, RbviUi, BUviKg, MviR GB welqjv vb I vcbv fvovi AvIZvq
co| wmwKDwiwU, cvwb BZvw` mivmwi fvovi AvIZvq bv cojI Gjv megvU cvwi msvi AvIZvq co| g~j
mshvRb Ki AvBb, 1991 Gi aviv 5 Gi Dc-aviv (4) Abymvi, mev c`vbi g~j mshvRb Ki avh Kiv ne
megvU cvwi Dci| GKB AvBbi aviv 2 Gi `dv (f)-Z megvU cvw msvwqZ Kiv AvQ| IB msv Abymvi,
megvU cvw A_ KihvM mev c`vbKvix KZK c` mevi wewbgq g~j mshvRb Ki eZxZ Kwgkb ev PvRmn
cvc ev cv mgy`q A_| A_vr mevi g~j QvovI hw` Kwgkb, PvR BZvw` IB mevi mv_ mswk _vK, Zvnj
Kwgkb, PvR BZvwÌ fvU Avivc Kivi Rb wfwg~j wnme weewPZ ne| A_vr Kwgkb, PvR BZvwì IciI fvU
AvivwcZ ne| AbK mgq iviuvq LZ Mj weji mv_ mvwfm PvR bqv nq| mvwfm PvR megvU cvwi ga
Afy& ne| A_vr Gi Ici fvU AvivwcZ ne| A_vr Kwgkb, mvwfm PvR BZvw` g~j mevi Ask weavq g~j mevi
Ici chvR nvi Gi Ici fvU chvR ne| evwo fvovi I wjdU, wmwKDwiwU, cvwb, RbviUi, Kgb we`yr
wej, BUviKg, MviR, iYveY BZvw` eve` h A_ MnY Kiv nq Zv megvU cvwi ga Af y ne| KviY,
Gjv njv g~j mevi Ask| ZvB, Avcbvi ewYZ megvU c` A_ 1 j 20 nvRvi UvKvi Ici 9 kZvsk
nvi 10 nvRvi 8 kZ UvKv fvU cwikva KiZ ne|
114 | P a g e
44. gvbem` mieivn I eev cbv mev

ck-326: gvbem` mieivn cwZvbi fvUi wfw wK ne? Kwgkb bv wK megvU g~j? [gvt gywReyi ingvb, Dc-
eevcK, KYdzjx Mvm wWwweDkb Kv; wjt, lvjkni, PMvg|]
Di: Avgvì `ki fvU eevq gvbem` mieivn ev eevcbv cwZvb GKwU mev wnme weewPZ| GB
mevi msv njv: gvbem` mieivn ev eevcbv A_ Kvb miKvwi, emiKvwi, ^vqZkvwmZ cwZvb ev wjwgUW
KvvwbZ mywbw` KvR mv`bi j ev mvgwMK eevcbvi j Pzwi wfwZ cYi wewbgq `, A`,
Rbkw mieivn ev `vwiK mev c`vbKvix Kvb ew, cwZvb ev msv| kg nvwjs ev kwgK wVKv`vi cwZvb ev
kwgK mieivnKvix cwZvbI Bnvi Afy nBe| GB mevwU eZgvb msK~wPZ wfwg~ji ZvwjKvq Afy bB|
A_vr eZgvb GB mevi wfwg~j njv kZfvM| DjL, BZvc~e GB mevi wfwg~j wQj wk kZvsk| m wnme
fvU wQj megvU g~ji Ici 4.5 kZvsk| eZgvb mev c`vbKvix gvbem` mieivn c`vb eve` megvU h A_
cvb Zvi Ici 15 kZvsk nvi fvU c`q ne| A_vr eZb, fvZv, PvR, Kwgkb, wd, gybvdv BZvw` eve` h A_
mev c`vbKvix mev MnYKvixi wbKU _K MnY Ki _vKb Zvi Ici 15 kZvsk nvi fvU c`q ne| DjL, fvU
c`vb Kieb mev MnYKvix| mev c`vbKvix h cwigvY A_ `vwe Kieb Zvi mv_ 15 kZvsk fvU hvM Ki wZwb
wej `vwLj Kieb| mev c`vbKvix fvUmn mgy`q wej Abygv`b Kieb| GB mevi hnZz Drm fvU KZbi
weavb iqQ, mnZz mev MnYKvix fvUi A_ Drm KZb Ki miKvix KvlvMvi Rgv c`vb Kieb| mev
c`vbKvixi `vweKZ A_ wZwb mev c`vbKvixK c`vb Kieb|
ck-327: GKwU cwZvb KUvii gvag wewfb aibi kwgK mieivn bq Awdmi wewfb KvR mv`b Kivi Rb|
KD myBcvii KvR Ki, KD Bjwwkqvbi KvR Ki, KD wbivcvi KvR Ki BZvw`| Awdm KUviK wej
cgU Ki| GB mevwU Kvb KvWi AvIZvfy ne? gvbem` mieivnKvix bv-wK hvMvb`vi? GLvb wK cwZZ
Ges KZ nvi Drm fvU KZb KiZ ne?
Di: GKRb KUvi mevjv mieivn KijI GLvb GKvwaK mev mieivn Kiv nQ| ZvB, GKvwaK mev wnme
weePbv Ki, h mevi Ici h nvi Ges weavb m nvi Ges weavb Abymvi fvUi welq wbw KiZ ne| GZjv
mevK GKwU mev wnme (hvMvb`vi) weePbv Kivi myhvM bB| Ze, eve mieivnjv hw` gvbem` mieivn
mevi msvi AvIZvq co, Zvnj gvbem` mieivn mev wnme weePbv Kiv hve; Ze, hvMvb`vi mev wnme
weePbv Kiv hve bv| gvbem` mieivn ev eevcbv cwZvb mevi msvi kl kg nvwjs ev kwgK wVKv`vi
cwZvb ev kwgK mieivnKvix cwZvbI Bnvi Afy nBe hy AvQ| m Abymvi AvjvP Kvhg gvbem`
mieivn ev eevcbv cwZvb mevi AvIZvfz ne| Drm fvU KZb msv RvZxq ivR^ evWi mvaviY Av`k
bs-03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` 2(2)(M)-Z DjL AvQ h, h me mevi mywbw` msv
iqQ m me mev hvMvb`vi wnme MY ne bv|
ck-328: gvbem` mieivnKvixi Ici Kvb g~ji wfwZ Drm KZb KiZ ne? megvU cv g~ji Ici bv-wK
aygv Kwgkbi Ici?
Di: gvbem` mieivnKvix cwZvbi Ici eZgvb msK~wPZ wfwg~j bB| mvaviY mev wnme megvU cvwi
Ici 15 kZvsk nvi fvU chvR| Drm fvU KZb msv RvZxq ivR^ evWi mvaviY Av`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 (ct 721) Abymvi 36wU mevi evaZvg~jKfve Drm fvU KZb
KiZ ne| mev c`vbKvix mivmwi h g~j cve Zvi Ici 15 kZvsk nvi fvU chvR ne| mev c`vbKvix
g~mK-11 Pvjvb Bmy Kie| mev MnYKvix hw` mivmwi wbqvMKZ KgPvixìK eZb c`vb Ki Ges Zvì
mieivnKvix cwZvbK ay Kwgkb c`vb Ki, Zvnj ay Kwgkbi Ici fvU chvR ne| Avi mev MnYKvix hw`
eZb, Kwgkb GKmv_ gvbem` mieivn cwZvbK c`vb Ki, Zvnj megvU g~ji Ici fvU Drm KZb KiZ
ne| gvUK_v, g~mK-11 Pvjvb DwjwLZ megvU cvwi Ici fvU chvR ne| D cwigvY fvU Drm KZb
KiZ ne|
45. Z_-ch wy wbfi mev

ck-329: Avgiv GKwU cK evevqb KiwQ| cKi AvIZvq Avgiv GKwU RbMvxi ZvwjKv cZ, Z_ msiY,
cwiPq c c`vb BZvw` KvR KiwQ| IB RbMvxi m`mì Z_ msMn Ki WvUveBR msiY Kiv eve` c` wej
_K Z_-chyw wbfi mev wnme 4.5 kZvsk nvi fvU Drm KZb Kiv nq| Qwe wbq AvKvBwfs Kiv eve` c`
wej _K Z_-chyw wbfi mev wnme 4.5 kZvsk nvi fvU Drm KZb Kiv nq| cwiPqc c`vbi Rb Avgiv
mv`v KvW Avg`vwb Kwi A_ev vbxq evRvi _K q Kwi| wcUvi w`q mv`v KvW bvg, wVKvbv, Qwe, eviKvW BZvw`
115 | P a g e
wcU/BgcMbUW Ki cwiPqc cZ Ki Zv c`vb Kiv nq| cwiPqc cZi wej _K KZc 15 kZvsk nvi
fvU Drm KZb KiZ Pvq| ZvQvov, Avgiv mdUIqvi cZ I mieivn KiwQ| mdUIqviwU eenvi Kivi Rb IB
cwZvbi wKQz Z_-chyw KgKZvìK cwkY c`vb KiwQ| GB mg~n Drm fvU KZb welq AbyMn Ki
gZvgZ w`b| [bvg cKvk AwbQzK RbK cvVK|]
Di: GKwU RbMvxi Z_ msMn Ki WvUveBR msiY Kiv nQ| m eve` c` wej _K Z_-chyw wbfi
mev wnme 4.5 kZvsk nvi Drm fvU KZb mwVK AvQ| Z_-chyw wbfi mevi msvi ga GKwU welq njv
Data Entry, Data Processing. ewYZ KvhgwU GB Aski AvIZvq coe| Avcbvì Kvhgi Avi GKwU Ask
njv IB RbMvxi m`mì Qwe wbq AvKvBwfs Kiv| Imaging and Archiving Z_-chyw wbfi mevi msvi
AvIZvq Af y iqQ| ZvB, GB Kvhgi wecixZ c` wej _K 4.5 kZvsk nvi fvU Drm KZb Kiv mwVK
AvQ| Avcbvi ewYZ cwqvq cwiPqc c`vbi KvRwU Avgvì `ki fvU eevq Drcv`b Gi msvi AvIZvq
co| Drcv`b Kivi ci mieivni fvUi nvi 15 kZvsk| Drcv`K fvU Pvjvb Bmy Ki mivmwi cY mieivn
w`j Drm fvU KZb KiZ ne bv| wK Avcbvì ewYZ fvU Pvjvb Bmy Ki mieivn c`vb Kiv nq bv|
ZvB, G wej _K 15 kZvsk nvi fvU Drm KZb KiZ ne| gvU wej _K 15 kZvsk wbaviY Kivi wbqg
njv gvU cwigvYK 115 w`q fvM KiZ ne| AZtci fvMdjK 15 w`q Y KiZ ne| Zvnj gvU wej _K
fvUi cwigvY cvIqv hve| GKwU D`vniYi mvnvh welqwU evLv Kiv hvq| aiv hvK, megvU weji cwigvY
1,00,00 (GK j UvKv gv)| GK j UvKvK 115 w`q fvM Ki fvMdjK 15 w`q Y Kij cvIqv hve
13,043 (Zi nvRvi ZZvwjk UvKv gv)| GB 13,043 UvKv njv fvU| GK j UvKv _K 13,043 UvKv ev`
w`j Aewk _vK 86,957 (wQqvwk nvRvi bq kZ mvZvb UvKv gv) hv cwikva KiZ ne| DjL, wKQz wKQz
cwiPqc hgb: RvZxq cwiPqc, WvBwfs jvBm BZvwì Uvwid g~j wbaviY Kiv AvQ| m Uvwid
g~ji Ici 15 kZvsk cqvM Kij fvUi cwigvY cvIqv hvq| ZvQvov, Avcbviv mdUIqvi cZ Ki mieivn
KiQb| mdUIqvi Avg`vwb Ges Drcv`b chvq fvUgy| Ze, Kvb Drm fvU KZbKvix cwZvbi KvQ
mdUIqvi mieivn w`j, mieivnwU hvMvb`vi KZK c` mev wnme weewPZ ne| m 4 kZvsk nvi fvU
Drm KZb KiZ ne| Avgvì `ki fvU eevq cwkY Abvb wewea mevi Afy ne| mevi KvW
Gm099.20, fvUi nvi 15 kZvsk, hv Drm KZbhvM|
46. DcKiY I cY Ab msiY

ck-330: Avgvì KvqU GKwU wmgU Drcv`bKvix cwZvb| wmgU dvixZ vb msKzjvb bv nIqvq Avgvì
KvqU Ab `vg fvov wbq mLvb wmgU ivLZ Pvq Ges mLvb _K fvU Pvjvb Bmy Ki wmgU wex KiZ
Pvq| dvix _K wKfve wmgU `vg wbZ ne Ges wKfve fvU cwikva KiZ ne m welq AbyMn Ki
gZvgZ w`b| [gvt kwdKzj Bmjvg, fvU KbmvjUvU, 24/1, c~e evmvev, meyRevM, XvKv|]
Di: wbR^ Ab vb msKzjvb bv nIqvq Ab cY ivLv hve| Ze, cY ivLv hve aygv wbR gvwjKvbvaxb ev
Abi gvwjKvbvaxb cYvMvi Ges wbR gvwjKvbvaxb wWcvZ| BQvgZ h-Z Drcvw`Z cY ivLv hve bv| RvZxq
ivR^ evWi mvaviY Av`k bs 28/g~mK/2013, ZvwiL: 06 Ryb, 2013-G DcKiY ev cY Ab Kvb cYvMvi ev
wWcvZ msiYi welq weavb ewYZ AvQ| cYvMvi welqwU wbq GLvb AvjvPbv Kivi cqvRb iqQ| cYvMvi
welqwU eySZ gvV chvq h_ wevwi mw nq| KZKjv k gyL gyL h_Qfve eenvi Kiv nq| Avgvì
`ki fvU eevq IB me ki mwVK A_ I Zvrch wK Zv AbK mgq eenviKvixi KvQ nq bv| IB
kjv nj IqvinvDm, `vg, mjm mUvi, wWwweDkb mUvi, wWcv BZvw`| Avgvì `ki fvU
eevq cYvMvi ejZ Avgiv hv eySvZ PvB Zv AbKB mwVKfve bv eyS IB kjvi mv_ wjq dj| hvi
dj, wevwi mw nq| Avgiv Rvwb h, fvU AvivwcZ nq cY I mevi Ici| cYvMvi njv GKwU mev| GB
mevi KvW njv Gm005.10| GB mevi evLv njv, cYvMvi A_ Ggb Kvb Dby ev Abwea vb hLvb h
Kvb cY, cYi wewbgq ev Ab Kvbfve gRy` ev msiYi eev Kiv nq; Dic h Kvb cY gRy` ev
msiYi mnvqK cZ ev civ mKj cwZg~jK KgKvI Bnvi Afy nBe| A_vr cYvMvi njv GKwU vb
hLvb _K mev `qv nq| mevwU njv cY gRy` ev msiY Kivi mev| GB mev c`vb KiZ nj fvUi
AvIZvq iwRkb wbZ ne Ges fvU msv Abvb wewa-weavb cwicvjb KiZ ne| Gic cYvMvi hw` Kvivi
cY gRy` ev msiY Kiv nq, Zvnj gRy` ev msiY eve` h PvR bqv ne m PvR njv cYvMvii mevg~j| GB
PvRi Ici 15 (cbi) kZvsk fvU chvR ne| fvU eevq Avgiv hvK cYvMvi ewj Zv mvaviY A_
IqvinvDm ev `vg| Acic mjm mUvi, wWwweDkb mUvi, wWcv njv fvUi eemvqx chvq| Avgiv
116 | P a g e
Rvwb h, cYi wZbwU chvq fvU Av`vq Kiv nq, h_v: (1) Avg`vwb chvq; (2) Drcv`b chvq; Ges (3)
eemvqx chvq| eemvqx chvq fvUi Avjv`v wewa-weavb iqQ|
ck Abymvi, wbR^ ev Abi gvwjKvbvaxb cYvMvi ev wbR^ wWcvZ Avcbvì KvqU Zvì Drcvw`Z wmgU
msiiY KiZ cvieb| m h vb _K wmgU wex Kieb m vb ch hveZxq eq wmgUi g~j NvlYvq
Afy KiZ ne| Drcv`bj _K NvwlZ/Abygvw`Z g~j fvU Pvjvb Bmy Ki, fvU cwikva Ki IB vb
wmgU wbq hZ ne| IB vb _K A_vr cYvMvi ev wWcv _K wmgU wex Kivi mgq GKB g~j fvU Pvjvb
Bmy KiZ ne| Ze, Avi Kvb fvU cwikva KiZ ne bv| fvU Pvjvb GKwU mxj w`Z ne, hLvb jLv _vKe
cYi Dci chvR g~mK Drcv`b i cwikvwaZ|
ck-331: Avgvì cwZvb wcwfwm cvBc Drcv`b Ki| dvixZ vb msKzjvb bv nIqvq Drcvw`Z cY Ab vb
ivLvi Rb Avgiv dvix _K cuvP wKjvwgUvi `~i `yB GKi RvqMv fvov wbqwQ| cY Drcv`b Ki Avgiv IB vb
ivLZ PvB| wK cYjv Avgiv Avevi Drcv`b j wbq Gm mieivn w`Z PvB| G welq fvUi cwZ wK Zv
AbyMn Ki Rvbvj DcKZ nev| ZvQvov, Avgiv Avg`vwbKZ DcKiY IB fvovKZ vb ivLZ PvB| Ges
cqvRbgZ DcKiY dvixZ AvbZ PvB| AbyMn Ki Gi weavb wK Rvbveb| [gv: Bevwng Lwjj, wmwbqi
GwwKDwUf (GKvDUm G fvU), bvkbvj cwjgvi BvwR wjwgUW, zBe ivW, Ux, MvRxcyi|]
Di: dvixZ vb msKzjvb bv nj DcKiY Ab msiY Kiv hvq| Ab ejZ wbR^ Kvb cYvMvi ev Abi
Kvb cYvMvi ev wbR^ Kvb wWcvZ msiY Kiv hvq| cY Avg`vwb Kiv nj wej-Ae-GwU Avi vbxqfve q
Kiv nj qi mc fvU Pvjvb DcKiYi mv_ _vKZ ne| cYvMvi PvR cwikva KiZ nq| IB PvRi Ici
15 kZvsk fvU chvR AvQ| cYvMvi _K hLb dvixZ DcKiY wbq hvIqv ne, ZLb fvU Pvjvb Bmy KiZ
ne| cYvMvi mevi g~j Ges Zvi Ici chvR fvU DjL KiZ ne| DcKiYi Avg`vwb/qg~j Ges chvR
fvU DjL KiZ ne| DcKiY dixZ wbq ^vfvweKfve c~e cwikvwaZ fvU (cYvMvi cwikvwaZ fvUmn)
iqvZ bqv hve| DcKiY Abi cYvMvi ivLj GB weavb| wbRi cYvMvi ivLj AbK mgq cYvMvi fvU
Pvjvb Bmy Kiv nq bv| KviY wnme ejv nq h, wbRi cYvMvi, ZvB Kvb PvR bqv nq bv| ZvB, fvU cwikva Kiv
nq bv| Avgvì gb ivLv ìKvi h, fvU eevq cY ev mev wbR fvM KijI Zvi Ici fvU chvR ne|
ZvB, cYvMvi mev wbR fvM KijI fvU cwikva KiZ ne| ZvB, cYvMvii PvR MnY bv KijI bvh evRvi
g~j fvU miKvix LvZ Rgv `qv AvekK| DcKiY hw` wbR^ Kvb wWcvZ msiY Kiv nq, Zvnj GKBfve
wWcv _K dvixZ wbq AvmZ ne| wWcvZ Kvb fvU cwikva KiZ ne bv|
Gevi Drcvw`Z cY Ab msiY Kivi K_vq Avwm| dvixZ vb msKzjvb bv nIqvi KviY cY GKBfve wbR^
Kvb cYvMvi ev Abi Kvb cYvMvi ev wbR^ Kvb wWcvZ msiY Kiv hvq| m hvb msiY Kiv ne
m vb ch me LiP Af y Ki IB cYi g~j NvlYv w`Z ne| h vb cY msiY Kiv ne m vbi
AbyK~j NvwlZ g~j fvU Pvjvb Bmy Ki cY wbq hZ ne| IB vb _K cY mieivn `qvi mgq Avevi GKB
g~j Zvi AbyK~j fvU Pvjvb Bmy KiZ ne| Pvjvb GB gg mxj c`vb KiZ ne h, cYi Dci chvR
g~mK Drcv`b i cwikvwaZ| Ici ewYZ wewa-weavb RvZxq ivR^ evWi mvaviY Av`k bs-28/g~mK/2013,
ZvwiL: 06 Ryb, 2013 (ct 1194)G ewYZ AvQ| Ze, Avcbvi mv_ AvjvPbvq Rvbv MQ h, Avcbviv Drcvw`Z
cY Ab msiY KiZ Pvb| Avevi, IB vb _K cY dvixZ wbq Gm mieivn w`Z Pvb| Avgvì `ki
fvU eevq Ggb cwZ GLbI wbavwiZ nqwb| ZvQvov, Gfve cY GKevi wbq hvIqv, Avevi wbq Gm mieivn
`qv eqej Ges ^vfvweK eemvqxK ixwZbxwZi mv_ mZxc~Y bq ej cZxqgvb nq| ZvB, cY h vb msiY
Kiv ne m vb _K mieivn Kivi hnZz cwZ iqQ, mnZz m vb _K mieivn Kivq Dg|
47. wiBgevm gU (cb~ fi Y)

ck-332: Avgiv GKwU wmG dvg| Avgiv Avgvì Kvb KvqU wekl Ki we`kx KvqUì KvR Ki `qvi Rb
AbK mgq AMxg (hgb: miKvix wd, PvR BZvw`) A_ eq Kwi| cieZxZ Zvi KvQ _K c~e eq Kiv A_i
wiBgevmgU Ges Avgvì mvwfm PvR eve` A_ GKmv_ bB| fvU AvBbi weavb Abymvi megvU cvwi Ici
fvU chvR ne| wiBgevmgUmn megvU g~j AbK ewk nq hvq| wK cKZ A_ Gic fvU chvR ne
Avgvì cv PvR ev dx-Gi Ici| Avgiv wK Pvjvbc wiBgevmgU eve` A_ Ges Avgvì dx Avjv`vfve wjLZ
cvwi? G AvBbi weavb wK AbyMn Ki Rvbveb? [gvt gyZvmxg nvmb, wmwbqi GvwmmUvU gvbRvi, GKbvexb
PvUvW GvKvDUvUm, 12 wewWweGj feb, KviIqvbevRvi, XvKv|]
Di: Avgvì `ki fvU msv wewa-weavb G welqwU mywbw`fve DjL bB| Ze, gvV chvq wKQz Kbfbkb
Mo DVQ, hvi wfwZ Gic welq wbw Kiv nQ| wmG dvg KvqUK mev c`vb eve` h dx ev PvR MnY Ki
117 | P a g e
Zvi Ici fvU chvR ne| wmG dvg hw` KvqUi c Kvb A_ eq Ki _vK Zvnj m eq eve` wiBgevmgU
bqvi mgq fvU chvR ne bv| IB eq Kivi mgq hw` mswk welqi Ici fvU chvR _vK, Zvnj m fvU
cwikva KiZ ne| eq Ges fvU cwikvai mc `wjjvw` _vKZ ne| `wjjvwì wfwZ wiBgevmgU `vex
KiZ ne| D`vniYîc ejv hvq h, hw` Kvb wmG dvg Kvb kZfvM idZvwbgyLx wk cwZvbi e jvBm Bmy
Kivi KvR Ki `qvi Rb jvBm dx cwikva Ki _vK, Zvnj jvBm dxi Ici chvR fvU cwikva KiZ
nq| m jvBm dx Ges fvU eve` cwikvwaZ A_i cvgvwYK `wjj _vKZ ne| jvBm dx Ges fvU URvix
Pvjvbi gvag Rgv w`Z nq| G URvix Pvjvb njv cvgvwYK `wjj| Avevi, hw` Kvb KvqUi c Kvb
KvR Kivi Rb gY Kiv nq, Zvnj gYi wUKU njv cvgvwYK `wjj| wmG dvg hLb KvqUi KvQ wej `vwLj
Kie, ZLb wiBgevmgU eve` cvc A_ Pvjvbc DjL Kie| Gi mg_b `vwjwjK cgvY `vwLj Kie| GB A_i
Ici Avi Kvb fvU chvR ne bv| Ges wmG dvgi dx ev PvR eve` h A_ Pvjvbc DjL Kie, Zvi Ici 15
kZvsk nvi fvU chvR ne| c~e h eq Kiv nqQ m eqi Ici hw` fvU chvR bv nq _vK, Zvnj ay
ewqZ A_ wiBgevmgU `vex KiZ ne| wmG dvgi wbR^ iwm`K fvU Pvjvb wnme NvlYv Kiv AvQ| Ze,
mLvb KwZcq welq DjL _vKZ ne| hgb: mev c`vbKvixi bvg, wVKvbv, fvU iwRkb bî, mev MnYKvixi
bvg, wVKvbv, fvU iwRkb bî, Pvjvbci wgK msLv, Bmyi ZvwiL, mevi g~j, AvivchvM g~j mshvRb
Ki I chvR m~iK i cwigvY| wmG dvg KZK BmyKZ wbR^ iwm` wiBgevmgU eve` cvc A_ Ges
mev c`vb eve` cvc dx ev PvR Ges Zvi Ici chvR fvU Avjv`v Avjv`vfve DjL Ki iwm` Bmy KiZ ne|
IB iwm` fvU Pvjvb wnme MY ne| wmG dvgi fvU Drm KZbi weavb iqQ| ZvB, A_ cwikvaKvix
fvU Drm KZb Ki Aewk A_ cwikva Kie|
48. wewea welq

ck-333: Avwg GKRb AvBb civgkK| AvBb civgkK mevi Ici fvU chvR AvQ wK? [gvt Igi dviK,
AvBwUwc, 11 cyivbv cb, XvKv|]
Di: nuv, AvBb civgkK mevi Ici fvU chvR AvQ| GB mevi Ici fvUi nvi 15 kZvsk| Avgvì `ki
fvU eevq fvUhvM mevmg~ni KvW Ges msv wbaviY Kiv AvQ| AvBb civgkK mevi KvW njv
Gm045.00| GB mevi msv njv, AvBb civgkK A_ Ggb Kvb ew, AvBbRxex A_ev KwZcq AvBbRxex
mg^q MwVZ hKvb P^vi ev cwZvb, whwb GKKfve wKsev GK ev GKvwaK Rywbqi AvBbRxex mnhvM wbR^
evmfeb A_ev GKKfve GK ev GKvwaK Rywbqi AvBbRxex mnhvM Ab Kv_vI vwcZ P^vi ev cwZvb Kvb
dR`vwi ev Ìqvbx cKwZi gvgjv A_ev Ab Kvb welq cYi wewbgq Kvb ew ev cwZvb ev msv ev
KvvwbK AvBbvbyM civgk c`vbmn cZ ev civfve D welq mwKZ Kvhwbevn Kwiqv _vKb| ZvB,
AvBbRxexì fvU msv wewa-weavb cwicvjb Kivi AvBbvbyM evaevaKZv iqQ| wK eve gvV chvq
wewa-weavb cwicvjb kw_j AvQ| GB mevi Ici Drm fvU KZbi weavb AvQ| Drm KZbKvixMYi wbKU
AvBb mev c`vb Kij Drm fvU KZb Kiv nQ|
ck-334: wkwcs GRU Gi Ici _K fvU Av`vq msv mvaviY Av`k bs-10/g~mK/96 ZvwiL: 26/11/1996
evwZj Kiv nqQ| eZgvb wkwcs GRUi Ici wK cwZZ fvU Av`vq/cwikva KiZ ne?
Di: D Av`k Kvb wkwcs GRU KZ UvKv Kwgkbi Ici fvU c`vb Kie (msKywPZ g~jwfw) Zv DjL wQj|
D Av`kwU evwZj Kiv nqQ| ZvB, wkwcs GRUMY GLb cv Kwgkbi Ici 15% fvU c`vb Kie| A_vr
msKywPZ g~jwfw _vKe bv| D Av`k ejv wQj iqvZ cve bv| GLb _K iqvZ cve| DjL, g~mK-11 Z
Kwgkb DjL KiZ ne|
ck-335: GKwU cyivZb dvix wex ne| dvixi mKj wKQz hgb: f~wg, feb, Awdm hcvwZ, dvwYPvi, gwkbvixR
BZvw` wew ne| Uvii gvag wew Kiv ne| Uvi whwb q Kieb ZvK Kvb fvU w`Z ne wK-bv m
welq AbyMn Ki gZvgZ w`b| [miKvi bvwn`yj Bmjvg, Bb-PvR, Uv G fvU mvwfm, ingvb ingvb nK, wmG
dvg|]
Di: mvaviYZt Kvb dvix wex nq Zv Ges weZvi ga AvjvPbvi gvag| AvjvPbvg Zv Ges
weZv weqg~j wbaviY Ki _vKb| AZtci weqg~j cwikva Kiv mvc gvwjKvbv nvi Kiv nq| A_vr
mvaviYZt Kvb dvix Uvii gvag wex nq bv| Uvi Qvov Gfve Zv-weZvi ga AvjvPbvi gvag
Kvb dvix wex nj G aibi wexi Ici Kvb fvU chvR ne bv| Ze, Zv fvjvgZ `L beb h,
dvixwUi Kvb fvU msv eKqv AvQ wK-bv| KviY, dvixi gvwjK wnme eKqvi `vqfvi Zvi Ici eZve|
118 | P a g e
ZvQvov, fvU eevi g~jbxwZ Abyhvqx Kvb dvix wex Pjgvb eemvq Kvhgi (going concern) AvIZvq co|
Pjgvb eemvq Kvhgi Ici fvU chvR ne bv| hwÌ Avgvì `ki g~j mshvRb Ki AvBb, 1991 G Pjgvb
eemvq Kvhg Afy bB| cvVKì AeMwZi Rb RvbvwQ h, mwZ g~j mshvRb Ki AvBb, 2012 RvZxq
msm` MnxZ nqQ| Pjgvb eemvq Kvhg welqwU D AvBb Afy AvQ| AvjvP cyivZb dvix wex
nQ Uvii gvag| ZvB, GLvb cwicwZ GKUz Avjv`v| Avgvì `ki fvU eevq GKwU mev iqQ hvi
wkivbvg njv wbjvgKZ cYi Zv| GB mevi msv njv: wbjvgKZ cYi Zv A_ Ggb Kvb ew,
cwZvb ev msv whwb A_i wewbgq wbjvg WvKi gvag ev ìc viv ev ìc Qvov Kvb miKvwi, AvavmiKvwi,
^vqZkvwmZ cwZvb, emiKvwi msv (GbwRI), evsK, exgv ev AbKvb Avw_K cwZvb, wjwgUW Kvvwb ev wkv
cwZvbi vei ev Avei mw evwYwRK ev ewMZ eenvii Dk q Kwiqv _vKb| AvjvP
weqhvM cwZvbwU wjwgUW Kvvwb ej Abygq Ges cwZvbwU wex nQ Uvii gvag| ZvB, wbjvgKZ
cYi Zv kxlK mevi AvIZvq GLvb fvU chvR ne| GB mevi Ici eZgvb fvUi nvi 4 kZvsk| megvU
Uvi g~ji AwZwi GB 4 kZvsk A_ cwikva KiZ ne| cmZt DjL h, Avgvì `ki fvU eevq
wbjvgKvix msv kxlK GKwU mevi msv iqQ| D msv Abymvi, miKvwi Ges emiKvwi wbjvgi AvqvRb ev
cwiPvjbv Kvh wbqvwRZ Kvb cwZvb, msv ev ew wbjvgKvix msv mevi AvIZvq coe| GB mevi Ici
eZgvb fvUi nvi 15 kZvsk| GB fvU Drm KZbi weavb iqQ| A_vr wbjvgKvix msv h cwZvbi wbjvg
KvR cwiPvjbv Ki, m cwZvbi KvQ wej `vwLj Kij, wej cgU Kivi mgq D fvU Drm KZb Ki
h_vwbqg miKvwi LvZ Rgv `qvi weavb iqQ| AvjvP wexi mv_ hw` Ggb Kvb wbjvgKvix msv RwoZ _vK,
Zvnj wbjvgKvix msv KZK cv Kwgkbi Ici 15 kZvsk nvi fvU Drm KZb KiZ ne|
ck-336: GKwU cwZvb Drcv`b chvq m~iK I g~mK cwikvwaZ UvBjm LvjvevRvi _K q Ki|
cwZvbwU qKZ UvBjmi Ici WKvikb Ki wex Ki| GB cwZvbi Kvhg Drcv`b wnme weewPZ ne,
bvwK eemvqx wnme weewPZ ne? hw` Drcv`b wnme weewPZ nq, Zvnj wK cybivq m~iK cwikva KiZ
ne? m m~iK Ges fvU Avivci wfw wK ne AbyMn Ki Rvbveb| [we`y mvnv, fvU KbmvjUvU,
kvgjx, XvKv|]
Di: AvBbi weavb Abymvi, GB Kvhg Drcv`b wnme weewPZ ne Ges GB cY mieivni mgq m~iK
Ges fvU cwikva KiZ ne| Drcv`K wnme mieivnKvixK cYi g~j NvlYv w`Z ne| NvlYv Abyhvqx
DcKiY g~j Ges g~j mshvRb hvM Ki Zvi Ici m~iK AvivwcZ ne| Gevi, DcKiY g~j, g~j mshvRb
Ges m~iK hvM Ki megvU g~j ne fvU AvivchvM g~j| g~j mshvRb Ki AvBb, 1991 Gi aviv 2 Gi
`dv (_) Gi Dc-`dv (Av) Abymvi, cYi cwZ mb Kivi Rb AvbylswMK ev mnvqK cwqv cZKiY ev
Drcv`bi AvIZvq co| m Abymvi, UvBjm wKb Zvi Ici Kvb KvR Kij Zv Drcv`b Kvhg wnme weewPZ
ne| RvZxq ivR^ evWi GmAviI bs 109-AvBb/2014/704-g~mK, ZvwiL: 05 Ryb, 2014 (ct 730) Abymvi,
UvBjmi Ici Drcv`b chvq 15 kZvsk m~iK AvivwcZ AvQ| m AvBbi weavb Abymvi, ewYZ
Kvhgi Ici m~iK AvivwcZ ne| Avcbvi mv_ AvjvPbvq Rvbv MQ h, hme Drcv`bKvix cwZvb
wbRivB UvBjmi Ici KvR Ki `q Zviv hnZz GKevi m~iK c`vb Ki, mnZz Zvì Drcv`b LiP Kg
nq| wK hme cwZvb evRvi _K UvBjm wKb Zvi Ici KvR Ki cybivq m~iK I fvU cwikva Ki wew
Ki Zvì Drcv`b LiP ewk nq| eo wewbqvMi Drcv`b LiP Kg ne, GB njv A_bxwZi wbqg| Gic
z` wewbqvMKvixì bxwZMZ mnvqZv `qvi cqvRb iqQ, hvZ Zviv cwZhvwMZvq wUK _vKZ cvi| m
j RvZxq ivR^ evW Ave`b Kiv hZ cvi|
ck-337: wmG dvgi AwWU wicvU, BbKvg Uv wiUvb Ges fvU `vwLjci UvbIfvii ga mvgmZv AvQ wK?
Di: fvU AwWU KiZ Mj fvU KgKZvMY wmG dvgi AwWU wicvU Ges AvqKi wiUvb Pvb| cvqktB `Lv hvq
h, G wZbwUi ga Miwgj iqQ| wekl Ki wmG dvgi AwWU wicvU AbK mgq evwlK UvbIfvi ewk `Lv hvq|
m, fvU KgKZvMY fvU duvwKi Avcw Dvcb Kib| ZvB, GB wZbwU WKzgUi Z_i ga mvgmZv _vKv
AvekK|
ck-338: Avgvì cwZvb cvwbi wdvi Zwi Ki| wdvi Zwii Rb wKQz KuvPvgvj Avg`vwb Ki Ges wKQz
KuvPvgvj vbxq evRvi _K q Ki| wK hviv m~Y Zwi Kiv wdvi Avg`vwb Ki wew Ki Zvì LiP Kg nq|
Zvì mv_ Avgvì cwZvb cwZhvwMZvq wUK _vKZ cviQ bv| GLb Avgvì KiYxq wK? [gvt Avmv`yj nK, fvU
GvWfvBRvi, RwmGj nvgm Gvcvqm BvwR, fevbxcyi, MvRxcyi|]
Di: `kxq wkK DrmvwnZ Kivi Rb mvaviYZt Kvbv cYi Avg`vwb chvq h cwigvY -Kiv AvivwcZ _vK,
D cYi DcKiYi Ici Zvi Pq Kg nvi -Kiv AvivwcZ _vK| Zvnj, hviv D cYi DcKiY Avg`vwb
119 | P a g e
Ki cY cZ Ki wew Ki Zvì LiP Kg nq| D cY Avg`vwbKviKì Zzjbvq Zviv cwZhwMZvq myweavRbK

Aevb _vK| Avcbvi cYwUi hw` m~Yfve cZKZ cY Avg`vwb Kij LiP Kg nq, Zvnj Zv kxN
RvZxq ivR^ evWi AbywefvMi bRi Avbyb| cZKZ cYwUi eYbv, GBPGm KvW, -Kii nvi; D cYi
DcKiYmg~ni eYbv, GBPGm KvW Ges -Kii nvi DjL Ki RvZxq ivR^ evWi AbywefvM Ave`b
Kib| A_ev AvMvgx A_-eQii evRU welqwU weePbv Kivi Rb Avcbvì cY cZKvix Gvmvwmqkbi c
_K ev GdwewmwmAvB-Gi gvag RvZxq ivR^ evW cve w`b| RvZxq ivR^ evW Gic cve RvZxq ^v_ MnY
Ki _vK|
ck-339: Kvbv cwZvb GK vb _K Ab vb vbvi KiZ nj Kvb& dig Ave`b KiZ ne?
Di: g~mK-9 dig Ave`b KiZ ne| GB digwUi wkivbvgv njv: eemvqi vb ev cwiwwZi cwieZbi
Ave`bc| GB cwieZbjv nZ cvi vb cwieZb, ev Abi Kvbv cwieZb ev cwZvbi vUvmi Kvbv
cwieZb; hgb: c~e cwZvbwU ew gvwjKvbvaxb wQj, eZgvb wjwgUW Kvvbx Kiv nqQ A_ev c~e cwZvbwU
cZKviK Ges Avg`vwbKviK wQj, eZgvb Gi mv_ mev c`vbKvix hvM KiZ ne BZvw`|
ck-340: webvg~j mvj (bgybv) c`vb Kij wK fvU cwikva KiZ ne?
Di: nuv| bgybv webvg~j mieivn w`jI fvU cwikva KiZ ne| Avgvì `ki fvU eevq mvji Ici
fvU gIKzdi weavb bB| wekl Ki Jla dvix cPzi bgybv webvg~j Wvviì KvQ mieivn w`q _vK| fvU
cwikva Ki Gme bgybv mieivn w`Z ne|
ck-341: PjwZ wnmve cyK (g~mK-18) KZ UvKv evjv ivLZ ne?
Di: PjwZ wnmve cyK me mgq cwRwUf evjv ivLZ ne| KZ UvKv evjv ivLZ ne Zvi Kvb aivevav wbqg
bB| Avcbvi weqi MwZaviv Abymvi Avcbvi mvaviYZt h cwigvY evjv cqvRb nq m cwigvYi Pq ewk
evjv ivLZ ne| gb ivLZ ne h, PjwZ wnmve cyK Kvb mgq bMwUf evjv nZ cvie bv|
ck-342: BUvibU I UwjKwgDwbKk mevi Rb cvjbxq welqmg~n wK wK?
Di: Bnv GKwU mev| Abvb mevi gZ GLvb me wewa-weavb cvjb KiZ ne| Ze, Uwjdvb mevwU GKwU
wekl aibi mev| GLvb we`k _K Kj Avmj we`k cgU nq Ges iwfwbD kqvwis nq| ZvB, G welq
RvZxq ivR^ evWi KqKwU wekl Av`k iqQ| D Av`kmg~n AbyMn Ki `Lyb|
ck-343: eZgvb AbK cwZvb mvjvi cvbji gvag Drcvw`Z we`yr eenvi KiQ| wKQz cwZvb mvjvi
cvbj mieivn Ki _vK| mvjvi cvbj mieivn Kivi wewfb kZ iqQ| hgb: KLbI Kvb cwZvb wbR LiP
Ab Kvb cwZvb mvjvi cvbj mieivn I vcb Ki `q| mvjvi cvbjwU mieivnKvixi gvwjKvbvq _vK|
we`yr Drcv`b Ki mieivnMnxZvi wbKU we`yr weq Kiv nq| G fvU msv weavb wK ne? Avevi, KLbI
Kvb mvjvi cvbj mieivnKvix cwZvb Ab Kvb cwZvb mvjvi cvbj mieivn I vcb Ki `q| mieivn I
vcbi wej KqK wKwZ MnY Ki| A_vr mvjvi cvbjwU mieivnMnxZv wKwK wKb bb| G fvU msv
weavb wK? [ivmj Avng`, GvKvDUm GwwKDwUf, wcBwe wjwgUW, avbgw, XvKv|]
Di: c_g cwiwwZZ we`yr weZiYKvix wnme we`yZi g~ji Ici 5 kZvsk nvi fvU cwikva KiZ ne|
wZxq cwiwwZZ wbgvY msv wnme 5.5 kZvsk nvi fvU Drm KZb KiZ ne| c_g cwiwwZ weklY `Lv hvq
h, we`yr Drcv`b Kivi hcvwZ mieivnKvixi gvwjKvbvq _vKQ| mieivnKvix we`yr MnxZvi vb hcvwZ vcb
KijI Dnvi gvwjKvbv nvi KiQb bv| wZwb h Kvb mgq hcvwZ wbq AvmZ cvib| hcvwZ vcb Kivi ci
we`yr Drcv`b Kiv nQ Ges Drcvw`Z we`yr MnxZvi wbKU mieivn Kiv nQ| we`yr MnxZvi wbKU _K we`yZi
qg~j eve` A_ MnY Kiv nQ| G welqwU m~Yic we`yr weq| we`yr weqi Ici fvUi nvi 5
kZvsk| Avgvi RvbvgZ, Gaibi we`yr weqi miKvi wbavwiZ we`yr weq g~j AbymiY Kiv nq bv| Zv
Ges weZv Zvì ga AvjvPbvi wfwZ we`yZi g~j wbaviY Ki _vKb| ZvB, AvjvPbvi wfwZ h g~j
wbavwiZ ne m g~ji Ici fvU cwikva KiZ ne| we`yr mieivnKvixK fvUi AvIZvq wbewZ nZ ne|
ZvK fvU Pvjvbc Bmy KiZ ne Ges ^vfvweK wbqg fvU cwikva KiZ ne|
wZxq cwiwwZZ mieivnKvix we`yr mieivn KiQ bv| mvjvi cvbjmn Abvb hcvwZ mieivn Ki vcb Ki
w`Q| mieivn I vcb Kivi ci KLbI GKeviB mieivnKvixK hcvwZi g~j cwikva Ki `qv nQ| Avevi,
KLbI wKwZ g~j cwikva Kiv nQ| hfveB g~j cwikva Kiv nvK bv Kb, wZxq cwiwwZZ we`yr weq Kiv
nQ bv, eis mvjvi cvbjmn Abvb hcvwZ vcb Ki w`q weq Kiv nQ| Avgvì `ki fvU eevq
Gaibi Kvhg wbgvY msv wnme weewPZ| wbgvY msvi fvUi nvi 5.5 kZvsk, hv Drm KZbhvM|
KvRwU hw` vcb bv Ki ay mieivn nq, Zvnj G KvRwU hvMvb`vi mev wnme weewPZ ne, hvi Ici fvUi
120 | P a g e
nvi 5 kZvsk, hv Drm KZbhvM| GLvb DjL h, GKwU KvRi wKQz Ask mieivn Ges wKQz Ask vcb Kiv nj
m wej Avjv`v Ki ev eK-Avc w`q `vwLj KiZ ne| `ywU mevi Ici `yB nvi fvU chvR ne| hw` we`yr
wbR eenvi Kiv nq, Zvnj fvU chvR ne bv| Avi hw` we`yr wew Kiv nq, Zvnj we`yr mieivni Ici 5
kZvsk nvi fvU chvR ne|
ck-344: bb-fvUej hcvwZ hvnv mev c`vbi KvR eenvi Kiv nq Dnv wekl cqvRb mvgwqKfve Ab
ivLj fvU KZci AbygwZi cqvRb AvQ wK?
Di: wewa-9(5) Abymvi g~mK-7 dig Ab, cvU, hcvwZ, wdwUsm, Drcvw`Z cY I DcKiYi NvlYv c`vb
KiZ nq| Ze, NvwlZ Abi evBi Kvb vb mvgwqKfve hcvwZ ivLvi welq Kvb weavb mivmwi eYbv Kiv
nqwb| ZvB, mvKj ev wefvMxq ìK AewnZ Ki Gic mvgwqK vbvi Kiv hvq gg Avgvi AwfgZ|
ck-345: wcKwbK Ui evLvq ejv AvQ Ab Kvb mev c`vb Kiv nvK ev bv nvK| AbK Gi evLv Gfve
KiQ h, Ab Kvb mev `qv nj ZvI wcKwbK U ne| 4.5% g~mK AvivwcZ ne| Bnv wVK AvQ wK?
Di: G aibi evLv mwVK bq| Zvnj iviuvi evLvqI ejv AvQ Ab Kvb mev c`vb Kiv nvK ev bv nvK
m gvZveK wcKwbK Ui mKj mev iviuv wnmve 15% ev 6% g~mK chvR ne bv Kb? cKZ A_ Ab
Kvb mev c`vb Kiv nvK ev bv nvK Gi A_ njv h, Ab mev c`vb Kij Zv ^ ^ KvWi AvIZvq fvUhvM
ne| wcKwbU Ui KvhgUzKz wcKwbK U wnme fvUhvM ne| fvU Gi AvIZvq GKvwaK mev Kvb ew
GKvb _K mieivn c`vb KiZ cvib| m ^ ^ KvW mevmg~n msvwqZ ne Ges D mevi wecixZ
chvR nvi fvU cwikva KiZ ne|
ck-346: Drcvw`Z cY wm-MW g~j Abygv`b bv Kivq, wm-MW cY we-MW wnmve fvU w`Z nq| ZvB, wm-MW
cYK wm-MW wnmve g~j Abygv`b bqvi wbqg wK?
Di: Avcbvi fvU wefvMxq ì hvMvhvM Kib| Kvbv UKwbKvj KviY bv _vKj Kvbv cY Zvi MW Abyhvqx
g~j NvlYv Abygv`b KiZ Kvbv evav _vKvi K_v bq| wefvMxq KgKZvi `vwqZ njv cYwUK mwVK MW
kYxwebvm Ki g~j Abygv`b Kiv| wefvMxq KgKZv mwVKfve Kiwb ej Avcwb gb Kij g~j Abygv`bi
ZvwiL nZ 30 (wk) w`bi ga Avcwb Zvi Kwgkbvii KvQ Gwelq Avcxj KiZ cvib|
ck-347: Uvdigvi Drcv`b Ki fvU cwikva Ki wew Kiv nqQ| weqi ek wKQzw`b ci UvdigviwUZ
wU `Lv w`j Zv Kgg~j UvdigviwU Drcv`bKvixi wbKU wew Ki `q| Drcv`bKvix UvdigviwU wicqvi
Ki Ab wew Kie| G fvUi weavb wK?
Di: Kbvi mgq fvU cwikva Ki wKbe| Zvi Ici KvR Kie| GB KvR ne g~j mshvRb| wew Kivi mgq
megvU g~ji Ici fvU cwikva Kie| c~ei fvU A_vr Kbvi mgq h fvU w`qQ, Zv iqvZ cve| A_vr fvU
eevi mvaviY wbqg Abymvi welqwU wbw KiZ ne|
ck-348: KvwmdvqW wevcb wK? KvwmdvqW wevcb wK fvUi AvIZvfz?
Di: wevcbx msv fvUhvM GKwU mev| KvwmdvqW wevcbK fvU AevnwZ `qv nqQ| wK fvU AvBb
KvwmdvqW wevcbi Kvb msv c`vb Kiv nqwb| mvaviYZt cvx PvB, evwo fvov, covBZ PvB, q-weq,
nvivBqvQ, GwdWwfU, j Kib, wkLyb, nvg mvwfm, Rbw`b, awiq w`b BZvw` aibi ewMZ wevcbK
KvwmdvqW wevcb ej|
ck-349: dv dzW-Gi mevi KvW KZ?
Di: dv dzW Gi Avjv`v Kvb KvW bB| h mevi Avjv`v Kvb KvW bB m mev KvQvKvwQ eYbvi mevi KvW
Afy KiZ ne Zv Kiv bv Mj Abvb wewea mevi AvIZvq Afy KiZ ne| dv dzW-Gi KvQvKvwQ mev
njv iviuv| ZvB, dv dzW mev iviuvi KvWi Afy ne| iviuvi KvW njv Gm0001.20|
ck-350: evsjv`k evsK PK cvVvj wKqvi nZ 20 w`b cqvRb nq| URvixZ Rgv nZ ìx nq hvq| KiYxq
wK?
Di: evsjv`k evsK ev URvixZ A_ Rgv `qvi ZvwiL _K wnmve KiZ ne| A_vr URvix Pvjvb h ZvwiL
DjL _vK mB ZvwiL A_ Rgv Kiv nqQ ej weePbv Kiv nq| Ze, PK Rgv w`j Zv wKqvi nZ 20 w`b mgq
ìKvi nq GgbwU mwVK ej gb nqbv| mvaviYZt 4/5 w`bi gaB PK wKqvi nq URvix Pvjvb Bmy nq hvq|
hnZz PK w`j mgq GKUz ewk cqvRb nq, mnZz mgq wbq c~e _K PK `vwLj Kiv evbxq|
121 | P a g e
ck-351: GKwU cwZvb KqKwU DcKiY w`q wiKBg ivevi Zix Ki| wiKBg ivevi wew Ki| Avevi, wKQz
wiKBg ivevi eevnvi Ki AUvgvevBj Uvqvi Zix Ki| Zvi fvU msv cwZ wK ne?
Di: cwZvbwU wiKBg ivevi-Gi Rb GKwU g~j NvlYv è| Avevi, AUvgvevBj Uvqvii Rb GKwU g~j
NvlYv è| AUvgvevBj Uvqvii g~j NvlYvq cv_wgK DcKiYmg~n DjL Kie - wiKBg ivevi DjL Kie bv|
c_gB me qi Ici iqvZ wbq wbe| wiKBg ivevi wew Kivi mgq fvU cwikva Kie| AUvgvevBj Uvqvi
wew Kivi mgq fvU cwikva Kie|
ck-352: GKwU wwbs wgj nvB Ubkb Bvwqvj myBP wMqvi cqvRb| GB myBP wMqvi wbgvY 50wU DcKiY
cqvRb nq| cwZvbwU 45wU DcKiY Avg`vwb KiQ| cwZvbwU Bwwbqvm BjKwUK KvvbxK Kvhv`k w`qQ|
Bwwbqvm BjKwUK Kvvbx Aviv 5wU DcKiY eenvi KiQ| Zviv me DcKiY w`q nvB Ubkb Bvwqvj myBP
wMqvi wbgvY Ki wwbs wgj vcb KiQ| G fvU c`vbi weavb wK?
Di: AvjvP KvRwU PzwwfwK Drcv`b ej weewPZ ne bv KviY, PzwwfwK Drcv`bi whwb Drcv`b
Kiveb Zvi evW cY nZ nq| KvRwU Kvhv`ki wecixZ myBP wMqvi wbgvY, mieivn I vcb nIqvB AwaKZi
hywmsMZ| GLvb wwbs wgj Bwwbqvm BjKwUK Kvvbxi wej _K wbgvY msv mev wnme Drm fvU KZb
Kie|
ck-353: Kvbv wbewZ ewi Kvbv KvMRc fvU Awdm AvQ| D KvMRci dUvKwc cqvRb| wKfve
dUvKwc msMn KiZ ne?
Di: fvU Awdm iwZ Kvbv KvMRci dUvKwc wbZ nj g~j mshvRb Ki AvBb, 1991 Gi aviv-34K
Abymvi Ave`b KiZ ne| mnKvix Kwgkbvi c`ghv`vi wbg bb Gic Kvb fvU KgKZv dUvKwc c`vbi AbygwZ
w`Z cvib| Ze, m RvZxq ivR^ evW KZK wbavwiZ nvi wd c`vb KiZ ne| RvZxq ivR^ evWi Av`k
bs- 08/g~mK/2006 ZvwiL: 06/06/2006 Abymvi KvwZ `wjjci cv msLv 5 (cuvP) ev Zvi Kg nj 50
(cvk) UvKv Ges cieZx cwZ cvi Rb 7 (mvZ) UvKv nvi wd cwikva KiZ ne| wd h_vh_ miKvix LvZ
URvix Pvjvbi gvag Rgv c`vb KiZ ne| Ze, mnKvix Kwgkbvi c`ghv`vi wbg bb Ggb KgKZv whwb D
KvMRc c`vb gZvcv wZwb hw` gb Kib h, Ave`bKvix Kvbv cZviYv KiQb ev Kivi BQv AvQ ev Zvi
ewYZ Dki mv_ KvwZ KvMRc mswk bq, Zvnj wZwb Ave`b bvKP KiZ cvib|
ck-354: vP KvW wK cwZZ wew KiZ ne?
Di: Avg`vwb ev Drcv`b chvq cYi gZ fvU w`Z ne| wWwweDUi chvq Bnv UvKvi mgvb| ZvB, Avi fvU
w`Z ne bv| vP KvW Kbvi A_ njv UK UvBg Kbv| UK UvBgi Ici miKvi fvU cvq|
ck-355: GKwU evsK wKQz KgKZv wizU Kie| evsK wbR wizU bv Ki GB KvR Ab GKwU cwZvbK c`vb
KiQ| GLvb fvUi weavb wK?
Di: Gic evsK Pzw Ki Ab Kvbv cwZvbK wizU Kivi `vwqZ c`vb KiZ cvie| wizUKvix
cwZvbK evsKi wbKU _K cv A_i Ici fvU cwikva KiZ ne| G aibi mev GmAviI bs 168-
AvBb/2013/672-g~mK, ZvwiL: 06 Ryb, 2013-Z mivmwi msvwqZ bB| GB mevwU `ywU msvi Aaxb Afy
nZ cvi| GKwU njv Gm032: KbmvjUx dvg, Avi wZxqwU njv Gm072: gvbe m` mieivn ev eevcbv
cwZvb| G `ywU mevi Ici fvUi nvi 15%| ZvB, Kvb mevi KvWi AvIZvq fvU cwikva Kiv njv Zv Lye
ewk iZc~Y bq| Ze, mevwU KbmvjUx dvgi AvIZvq Af
~& Kiv AwaK hywhy ej Avgvi AwfgZ| KviY,
GLvb wizUKvix cwZvbwU Zvi Rbej evsK mieivn KiQ bv| eis evsKK GKwU mev c`vb KiQ| KbmvjUx
dvg I mycvifvBRix dvgi msvq DjL AvQ h, cwiKbv cYqb ev evevqbi civgk c`vb ev Z`viwK Kivi
KvR KbmvjUx mevi AvIZvfy ne| AvjvP KvRwU cwiKbv evevqb ev Z`viwKi KvR| ZvB, KbmvjUx
mev wnmve 15% nvi fvU chvR ne| DjL, eZgvb KbmvjUx dvg I mycvifvBRix dvg mevi Ici fvU
Drm KZbi weavb AvQ| ZvB, wizwUs cwZvbwU Zvì Pzw Ggbfve mv`b Kie hb, Pzwg~ji ga fvU
Afy _vK| evsK Pzwg~j cwikva Kivi mgq 15% fvU Drm KZb Kie| Avevi mevwU Abvb wewea mev
wnmeI weewPZ nZ cvi| GB mevi IciI fvUi nvi 15 kZvsk, hv Drm KZbhvM|
ck-356: GKwU cwZvb Zvi feb wbgvY Kivi Rb wVKv`vii mv_ Pzw mv`b KiQ| Pzw mv`bi mgq
wVKv`vii Ici (wbgvY msv) fvUi nvi wQj 4.5%| BZvga GB nvi 5.5% G DbxZ nqQ| GB AwZwi 1%
fvU K c`vb Kie?
Di: fvU eevq fvU c`vb Kieb mekl fvv| fvU njv GKwU fvv Ki (ConsumptionTax)| fvUi
AvcZb me mgq fvvi Ici eZve| fvU eevq GKwU cY ev mev hZ nvZ e`j nvK bv Kbv me i c`
122 | P a g e
fvU cieZx i iqvZ wbq be| A_vr cY ev mevwU fvM nIqvi c~e hZ nvZ e`j nq Zvì KD GB cY ev
mevi Ici fvU c`vb Kib bv| Zviv c~e c` fvU iqvZ wbq bb| Ges Zvi KZK g~j mshvRb Kivi ci
cKZ weqg~ji Ici fvU `b| A_vr wZwb qg~j Ges weqg~ji h cv_K Zvi Ici fvU c`vb Kib|
Gfve mekl fvvi KvQ hLb cY ev mevwU cuvQvq ZLb wZwb g~j Ges fvU cwikva Ki cY ev mevwU q
Kib| wZwb Avi GB fvU cieZx Kvivi Ici AcY KiZ cvib bv| A_vr mekl fvv mgy`q fvU c`vb Kib|
GLvb febi gvwjK mev MnY KiQb| mev c`vb KiQb wVKv`vi| BZvga hw` fvUi nvi ewaZ nq _vK,
Zvnj ewaZ nvi fvU mev MnxZvK c`vb KiZ ne| mev MnxZv A_vr febi gvwjK ewaZ nvi fvUmn wnmve
Ki wej cZ Kieb| wZwb 5.5% nvi fvU Drm KZb Ki h_vh_ wbqg miKvix KvlvMvi Rgv c`vb Kieb|
wVKv`viK fvU eZxZ wej cwikva Kieb|
ck-357: fvU KbmvjUvU nIqvi wbqg wK?
Di: fvU KbmvjUvw eZgvb GKwU fvjv ckv| Bnv GKwU mvbRbK (Honorable) ckv; A_Kix (Money
Generating) ckv Ges mevcix vb-wbfi (Knowledge-based) ckv| ZvB, AbKB fvU KbmvjUvU nIqvi
Avkv cvlY Kib| fvU KbmvjUvU nZ PvBj c_gZt ZYg~j chvqi dvskbvj vb ARb KiZ ne Ges fvU
eev mK mvgwMK vb ARb KiZ ne| RvZxq ivR^ evW _K fvU KbmvjUvUì jvBm c`vb Kiv nq|
cwZhvwMZvg~jK cixvi gvag GB jvBm c`vb Kiv nq| jvBm c`vb cwqv i nqQ ewk w`b bq| G ch
megvU cvq 70 (mi) RbK fvU KbmvjUvU jvBm c`vb Kiv nqQ| Gi ga AaKi ewk wefvMxq
Aemicv KgKZv hviv wewa gvZveK wbw` kZ cixv QvovB fvU KbmvjUvU jvBm cq _vKb| Ze, fvU
KbmvjUvU nZ nj jvBm cvIqv Riwi bq - Riwi njv fvU welq vb ARb Kiv Ges wbRi GKwU KvqU
kYx Mo Zvjv| fvU eevq wbewZ ew Zvi AvZxq, KgKZv ev KgPvix, AvBbRxex, PvUvW GvKvDUvU,
Kvgm KbmvjUvU I fvU KbmvjUvUK gZvc w`q Zvi fvU msv Kvb KvR KiZ ev bvbxZ DcwZ
nZ fvU ì cvVvZ cvib| GLvb KbmvjUvU jvBm _vKvi Kvb evaevaKZv bB| ZvB, fvUi KvR
fvjvgZ eySvB ewk Riwi| fvUi AbK KbmvjUvU AvQb, hviv `y-GKwU welq wbq KbmvjUvx Ki _vKb|
hgb: `vwLjc ck, g~j NvlYv `vwLj, fvU iwRkbc Bmy, gvgjvi bvbxZ DcwZ nIqv, AvUKKZ cY
Qvo Kwiq `qv BZvw`| fvU GKwU wekvj | ZvB, fvU welq mvaviY vb ARb Kivi ci, fvU eevi
Askwekl wbq covbv Ki KbmvjUvU nIqv myweavRbK|
ck-358: KvwPs mUvii Ici fvU cwikva KiZ ne wK? cwikva KiZ nj KZ cvmU? [wKkvi Kzgvi
fwgK, RbmshvM KgKZv, evsjv`k RvZxq A KjvY mwgwZ, Kzwgjv|]
Di: KvwPs mUvii Ici eZgvb fvUi nvi 15 kZvsk| KvwPs mUviK g~mK-1N dig Pvjvbc Bmy KiZ
ne, Abvb `wjjvw` msiY KiZ ne Ges h_vh_fve fvU cwikva KiZ ne|
ck-359: GKwU cY Drcv`b KiZ 30wU AvBUg ìKvi| cYwU mieivn Kivi ci 1 eQii IqviwU `qv nq|
GB GK eQii ga 4wU AvBUg b nq MQ| D 4wU AvBUg webvg~j cwZvcb Kiv ne| GB AvBUgjvi
Ici fvU w`Z ne wK?
Di: Avgvì fvU eevq IqviwU cwZvcb welq Kvbv weavb bB| ZvB, G D 4wU AvBUgi Ici
fvU cwikva KiZ ne| AvBUgjvi mieivnKvix (weZv) h_vwbqg fvU cwikva Ki AvBUgjv mieivn
Kie| Avgvì fvU eevq webvg~j mieivn fvUhvM, wMd&U AvBUg fvUhvM| ZvB, IqviwU cwZvcbI
fvUhvM| Ze, G Drm KZb ne bv| KviY, Gi Rb Kvbv Avjv`v wej c`vb Kiv ne bv| GB AvBUgjv
Zvi Kvbv wnmvei ga Afy ne bv| wK weZvi c _K Bnv GKwU mieivn| ZvB, Gjvi Ici
chvR fvU h_vwbqg cwikva KiZ ne|
ck-360: Avgvì `k fvUi nvi Kb 15% wbaviY Kiv nqQ?
Di: Avgvì `k 1991 mvj hLb fvU AvBb ceZb Kiv nqwQj, ZLb ivR^ myivi ^v_ wewfb w`K wePvi-
weklY Ki fvUi nvi 15% wbaviY Kiv nqwQj| fvU eevi GKwU Principle njv Lowest possible single
rate and widest possible coverage. 1991 mvj Avgvì `k fvU eev ceZb Kivi c~e AbKjv AveMvix
Kinvi we`gvb wQj| Gme Kinvi wejy Kivi ci, cqvRbxq cwigvY ivR^ AvniYi ^v_ fvUi nvi 15% nIqv
ZLb hywhy weePbv Kiv nqwQj|
ck-361: Kvjvi, wfDKvW, wMwUs KvW, Wvqix, bvU eyK, C` KvW BZvw` AWvi w`q Qvcvbv nqQ| GB KvR wK
wnme weewPZ ne? Drcv`b mieivn bv-wK QvcvLvbv mev?
123 | P a g e
Di: Kvjvi, wfDKvW, wMwUs KvW, Wvqix, bvU eyK, C` KvW BZvw` Qvcvbv KvR QvcvLvbv mev wnme weewPZ
ne bv-wK cY Drcv`b wnme weewPZ ne, Zv wbq gZZZv iqQ| QvcvLvbvi msv Abymvi, cyK, cwKv
A_ev Ab h Kvbv bvgi ev aibi Qvcvi KvR wbqvwRZ ew, msv ev cwZvb QvcvLvbv wnme weewPZ ne|
Avevi, GB AvBUgjv cY| Avgvì fvU eevq eZgvb Drm fvU KZbi wbqgvbymvi QvcvLvbv mevi Ici
15% nvi fvU Drm KZb KiZ ne, Zv fvU Pvjvbc _vKzK Avi bv _vKzK| Abw`K, Drcv`bKvix gymK-11
Pvjvbcmn cY mieivn w`j Drm fvU KZb KiZ ne bv| ZvB, QvcvLvbvi cY ev mev wnme weePbv
Kivi welqwU Riix nq ùvovq| G welqwU wbwZ nZ nj mieivnKvixi vUvm mK Rvbv cqvRb|
mieivnKvixi fvU wbebc `LZ ne h mLvb Zvi vUvm wK? wZwb hw` Drcv`K wnme fvU wbeb wbq
_vKb Zvnj Drcv`Ki wbqg chvR ne| Avi wZwb hw` mev c`vbKvix wnme fvU wbeb wbq _vKb, Zvnj
mev c`vbKvixi wbqg chvR ne| wZwb hw` hvMvb`vi wnme fvU wbeb wbq _vKb, Zvnj Zvi Rb
hvMvb`vii wbqg chvR ne| Ze, Zvi mKj `wjjvw` I Kvhg Zvi vUvmK mg_b KiZ ne| Ab_vq, Zvi
Kvhg Abymvi vUvm wbaviY KiZ ne|
ck-362: cyivZb Uvdigvi q KiQ GKwU Bwwbqvwis Kvvwb| givgZi ci wew Kie| wKfve g~mK c`vb
Kie?
Di: q ne DcKiY wnme| g~mK-11 Pvjvb _vKZ ne| iqvZ wbZ cvie| q wnmve iwRvi GwU w`Z
ne| g~j NvlYv w`Z ne| givgZi ci wewi mgq 15 kZvsk fvU cwikva KiZ ne|
ck-363: Avgiv Avgvì cY cgvU Kivi Rb Wvviì bvbvwea myweav `B| hgb: we`k mwgbvi AskMnY
Kivi Rb wegvbi wUKU wKb `B| ZvQvov, we`k Mgbi ci LiP eve` cKU LiP, nvUj fvov, vbxq hvZvqvZ
BZvw` eve` _vK A_ c`vb Kwi| G fvUi weavb Kx AbyMn Ki Rvbveb| [Gg. mvC` Avng`, gvbRvi
(dvBbv G GvKvDUm), mvgvUK dvgvwmDwUKvjm wjt, XvKv|]
Di: wegvbi wUwKU wKb w`j Zvi Ici Kvb fvU Drm KZb KiZ ne bv| KviY, wegvbi wUKU fvU AvBbi
AvIZvfz AvBUg bq| Avgvì `k fvU AvBb Pvjy nq 1991 mvj| Zvi c~e AveMvix I jeb AvBb, 1944 Pvjy
wQj| 1991 mvj fvU AvBb Pvjy Kiv njI GKevi me AvBUgK fvUi AvIZvq Avbv nqwb, g g Avbv
nqQ| Gfve AvbZ AvbZ eZgvb cvq me AvBUgi Ici fvU eev Pvjy nqQ| aygv `ywU AvBUgi Ici
GLbI AveMvix I jeb AvBb, 1944 Gi weavb Pvjy AvQ| AvBUg `ywU njv: 1. wegvbi wUKU; Ges 2. evsKi
GvKvDU| wegvbi wUKUi Ici AveMvix Ki chvR AvQ, hv wegvbi wUKUi g~ji mv_ Av`vq Kiv nq| wewfb
`k hvZvqvZi wegvb wUKUi Ici wewfb cwigvY AveMvix Ki wbavwiZ AvQ| wUKU weqKvix cwZvb wUKUi
g~j wbRiv MnY Ki, Avi AveMvix Ki eve` MnxZ A_ miKvix KvlvMvi wbw` wbqg Rgv w`q `q| ZvB, wegvb
wUKU q Kij Drm fvU KZb KiZ ne bv| evsK GvKvDUi Ici AveMvix Ki wbavwiZ AvQ| eQi GKevi
GvKvDUi evjvi Ici wfw Ki Zv KZb Kiv nq| Avgvì mevi evsK GvKvDUi Ici eQi GKevi GvBR
wWDwU KZb Kiv nq| gb ivLZ ne, evsK KZK c` wewfb mvwfmi wewbgq MnxZ wdi Ici fvU chvR|
hgb: wUwU, wWwW, Gjwm BZvw` Kwgkbi Ici fvU c`vb KiZ ne|
we`k Mgbi ci cKU LiP, nvUj fvov, vbxq hvZvqvZ BZvw` eve` h A_ _vK c`vb Kiv nq, Zvi Ici 15
kZvsk nvi fvU Drm KZb KiZ ne| GLvb Avcbvi cwZvb Wvvii mev MnY KiQ| mevwU Avgvì
`ki fvU AvBb Abvb wewea mev wnme weewPZ ne| mevi KvW bs-Gm099.20| GB mevi Ici fvUi
nvi 15 kZvsk, hv Drm KZbhvM| gb ivLZ ne h, Avgvì `ki fvU AvBb wPwKrmv I ^vmevi Ici
fvU gIKzd Kiv AvQ| AvjvP mevwU `k c`vb Kiv nQ bv, we`k c`vb Kiv nQ| mevwU q Kiv nQ
`k| Avi mevwU mivmwi wPwKrmv ev ^vmev bq| mevwU wevcb mev ev civgk mevi gZ| ZvB, Abvb wewea
mev wnme 15 kZvsk nvi fvU Drm KZb KiZ ne|
ck-364: Avgiv GKwU Rixcagx cwZvb| Avgiv g~jZt gvKU Rixc Ki _vwK| Avgiv Rixc Ki j WvUv wex
Ki _vwK| Avgvì Rixc KvRi ga GKwU KvR njv Avgiv gvbyli evmvq wgUvi ewmq Zvì Uwjwfkb `Lvi
Ici Rixc Kwi| GZ Kvb& aibi gvbyl, Kvb& mgq Kvb& aibi Abyvb `L m welqi Ici WvUv cZ nq| GB
WvUv Avgiv wex Ki _vwK| Avgiv g~jZt kni GjvKvq Rixc KvR Kwi| mwZ GKwU AvRvwZK GbwRI Avgvì
wKQz wgUvi mieivn `qvi wmv bq| Ze, mivmwi AvgvìK wgUvi mieivn bv w`q GbwRI-wU AvgvìK A_
c`vb Ki| Avgiv D A_ eq Ki wgUvi Avg`vwb Kwi| wgUvijv GLb Avgvì mw| D GbwRIi mv_
Avgvì Pzw Abymvi, wgUvijv Mvg GjvKvq vcb Kiv ne| D wgUvii gvag Mvg GjvKvi gvbyli Uwjwfkb
`Lvi WvUv cvIqv hve| m Abymvi Uwjwfkb Pvbj Zvì Abyvb mPvi KiZ cvie| GbwRI MvgxY
RbMvxi Dbqbi Rb Avgvì wgUvijv c`vb KiQ| GbwRI Avgvì h A_ c`vb KiQ Zvi Ici fvU
124 | P a g e
chvR ne wKbv m welq AbyMn Ki gZvgZ w`b| [Agibv_ gRyg`vi, wmGdI, GgAviwe evsjv`k cvt wjt, evwo-
15/G, moK-5, eK-Gd, ebvbx, XvKv-1213|]
Di: bv, G fvU chvR ne bv| GbwRI AvcbvìK A_ c`vb KiQ| A_ c`vbi Ici fvU AvivwcZ
bB| IB A_ w`q hLb vbxqfve Kvb cY ev mev q Kiv nq, ZLb wPv KiZ nq h, Drm fvU KZb KiZ
ne wK-bv| hw` Kvb cY Avg`vwb Kiv nq, Zvnj Avg`vwbi ( feb ev kb) chvR mKj cKvi I Ki
cwikva KiZ nq| Avg`vwbi I Ki cwikva Ki Avg`vwb Kivi ci hw` cYwU Avevi wex Kiv bv nq,
Zvnj Avi bZzb Ki fvU cwikva Kivi ck Avm bv| cYwU wex KijB fvU cwikva Kivi ck Avm| Avcbviv
Avg`vwbi mKj cKvi I Ki cwikva Ki wgUvijv Avg`vwb KiQb| wgUvijv GLb Avcbvì mw|
wgUvijv GLb Avcbvì KvR eenvi Kiv nQ| wgUvi Avg`vwb Kivi Rb GbwRI AvcbvìK A_ c`vb
KiQ| GB A_ c`b Kivi Ici ev MnY Kivi Ici Kvb fvU chvR bB|
ck-365: BbWvi WKvikbi Rb Awdm dzji Ue bqv nq| IqvK AWvii gvag GKwU bvmvixK KvR `qv
nqQ| cwZ Ue cwZw`bi Rb 3.50 UvKv wnme g~j cwikva Kiv nq| MvQ gi Mj 200 UvKv c`vb Kiv nq|
cgU `qvi mgq Drm fvU KZb KiZ ne wKbv m welq AbyMn Ki gZvgZ w`b| [gvn&eyev kiwgb, wmwbqi
GwwKDwUf, Avos mUvi, 346 ZRMuvI wk GjvKv, XvKv|]
Di: Abvb wewea mev wnme 15 kZvsk nvi Drm fvU KZb KiZ ne|
49. AveMvix
ck-366: evsKi WweU Ges wWU GvKvDUi Ici _K evwlK wbw` cwigvY AveMvix KZb Kiv nq|
evsK AbKi wekl Ki ivwbKviKì Wjvi GvKvDU _vK| Wjvi GvKvDU _K AveMvix KZb KiZ
ne wKbv m welq AbyMn Ki gZvgZ w`b| [BeviZ nvmb ^cb, gvbRvi, K evsjv`k fvU mUvi, XvKv UW
mUvi, 99 KviIqvb evRvi, XvKv-1215|]
Di: evsK Kvb ew ev cwZvbi e`wkK gy`v GvKvDUi Ici AveMvix KZb KiZ ne| AveMvix I jeY
AvBb, 1944 Gi c_g Zdwmj viv mevi KvW bî E032.00 Gi wecixZ Services Rendered by Bank or
Financial Institute wkivbvgfz mevK AveMvix i AvIZvq Avbv nqQ| GB mevi evLv njv: Services
Rendered by Bank or Financial Institute shall mean the services rendered by a scheduled bank as defined
in the Bangladesh Bank Order, 1972 (P. O. No.127 of 1972) or by a financial institute (Avw_K cwZvb) as
defined in Avw_K cwZvb AvBb, 1993 (1993 mbi 27 bs AvBb) by the way of maintaining any type of
account. GB msv Abymvi, evsK Ges Avw_K cwZvb h Kvb aibi wnmve msiYi Ici AveMvix
AvivwcZ ne|
AveMvix I jeY AvBbi ZZxq Zdwmji gvag h Kvb GvKvDUi Ici eQi 15,000/- (cbi nvRvi UvKv gv)
AveMvix Avivc Kiv nqQ| GmAviI bs 129-AvBb/2015/314-AveMvix, ZvwiL: 04 Ryb, 2015 (ct 1042)
Gi gvag GvKvDUi evjvi wfwZ 5wU ve wbaviY Kiv nqQ| c_g ve 150 UvKv, wZxq ve 500
UvKv, ZZxq ve 1,500 UvKv, PZz_ ve 7,500 UvKv Ges cg ve 15,000 UvKv AveMvix wbaviY Ki
c_g Zdwmj ewYZ GvKvDU cwZ 15,000 UvKv AveMvix _K GB ve ewYZ AveMvix i AwZwi cwigvY
AveMvix gIKzd Kiv nqQ| hgb: c_g ve 150 UvKv AveMvix | A_vr GB vei 14,850 UvKv
gIKzd Kiv nqQ| GLvb Kvb aibi GvKvDUi Ici AveMvix gIKzd Kiv nqwb| ewYZ GmAviI Abymvi
WweU GvKvDU, wWU GvKvDU A_vr me aibi GvKvDUi Ici AveMvix chvR ne|
eZgvb fvU AvBb cPwjZ AvQ| AveMvix AvBbi AvIZvq eZgvb gv `ywU AvBUg iqQ, h_v: (1) evsK
GvKDU; Ges (2) wegvb wUKU| ZvB, AveMvix I jeY AvBb, 1944 GLbI evwZj Kiv nqwb| evsK GvKvDU
AveMvix I jeY AvBbi AvBUg| Wjvi GvKvDUi Ici AveMvix chvR ne wKbv Gic cki D`K nIqvi
KviY njv, welqwU idZvwb msv| Gevi fvU AvBbi K_vq Avwm| fvU AvBb G RvZxq welq weavb wK Zv
chvjvPbv Ki `Lv hvq| g~j mshvRb Ki AvBb, 1991 Gi aviv 3 Gi Dc-aviv (2) gZveK idZvwbKZ ev
idZvwbKZ wnme weewPZ cY I mevi Ici k~b nvi Ki AvivwcZ ne| evsK e`wkK gy`vq h wnmve ivLv
nq Zv idZvwbKZ mev wnme weewPZ ne bv| KviY, idZvwbi KvR GB mev eenvi Kiv nqwb| idZvwbi ci
idZvwbi wecixZ cv ev Ab Kvbfve cv e`wkK gy`v ivLvi KvR GB GvKvDU eeZ nqQ| g~j mshvRb
Ki AvBb, 1991 Gi aviv 13 gvZveK, idZvwbKZ cY cZ ev idZvwbKZ mevq eeZ DcKiYi Ici c`
fvU, m~iK , Avg`vwb , AveMvix BZvw` idZvwbKviK cZcY wnme cvIqvi AwaKvix neb| wK
e`wkK gy`v GvKvDUi h mev Zv idZvwb mb nIqvi KvR eeZ nqwb| eis idZvwb mb nIqvi ci
125 | P a g e
e`wkK gy`v msiYi KvR eeZ nqQ| RvZxq ivR^ evWi bw_ bs-7(7)g~mK-bxwZ I evRU/2009/467,
ZvwiL: 14.06.2012 Abymvi, aygv Export LC Amendment Ges Export LC Advising Gi wecixZ cv dx,
Kwgkb ev PvRi Ici fvU AvivwcZ ne bv| LC cancellation fee, Gjwm-Gi wecixZ postage and telephone,
telex, SWIFT, export document handling commission, export bill negotiation commission, export bill
collection fee, loan early settlement fee BZvw`mn idZvwb msv Aviv AbK mevi Ici fvU chvR ne|
ZvB, idZvwbi ci cv ev Ab Kvbfve cv e`wkK gy`v msiYi Rb evsK GvKvDUi Ici AveMvix
gIKzd nZ cvi bv| Ze, hnZz GmAviI bs 256-AvBb/2010/305-AveMvix, ZvwiL: 30 Ryb, 2010 G
GvKvDUi evjv UvKvq cKvk Kiv nqQ, mnZz e`wkK gy`v GvKvDUi wbw` w`bi e`wkK gy`v IB
w`bi wewbgq nvi w`q Y Ki UvKvi cwigvY wbaviY Kiv hvq Ges m Abyhvqx AveMvix Ki cqvM Kiv hvq|
ck-367: evsK GvKvDUi Ici wWU GvKvDU GvBR wWDwU KZb KiZ ne wK?
Di: GmAviI bs 256-AvBb/2010, ZvwiL: 30 Ryb, 2010 G DjL AvQ h, WweU Ges wWU Dfq evjvi
B AveMvix Av`vq KiZ ne| ZvB, wWU GvKvDUi I AveMvix chvR ne|
ck-368: GKwU ì Zvi KgKZvì Rb wegvbi wUwKU q KiQ| wUwKUi wej cwikvai mgq Drm KZb
KiZ ne wK? Kij KZ cvmU?
Di: wegvb wUKU AveMvix Kii AvIZvfy| fvU AvBbi AvIZvfy bq| ZvB, Drm KZb KiZ ne bv| wegvb
wUwKUi g~ji ga AveMvix Afy _vK, hv wUwKU weZv miKvix LvZ Rgv w`q _vK|
126 | P a g e

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Frequently Asked Questions (FAQs) on VAT

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