evsK-Kvvbx AvBb, 1991 323

h.
es
lad

evsK-Kvvbx AvBb, 1991

c_g Zdwmj

ng
(aviv 38 `e)

Ba
dig K
evj-kxU dig

rs,
fai
g~jab I `vq mw I m`

Af
1
1| g~jab :- UvKv 1| bM` UvKv

ry
(K) Abygvw`Z kqvi g~jvqbi cwigvY h cwigvY UvKv evsK-Kvvbxi wbRi KvQ, Ges evsjv`k

nta
evsK I mvbvjx evsKi wbKU MwQZ AvQ (e`wkK gy`vmn):-

me
(A) gvU kqvii msLv :- 2| Abvb evsK MwQZ UvKv

lia
(Av) cwZwU kqvii g~j :- (PjwZ wnmve ev AvgvbZ ivLv nBqvQ Zvnv DjL KwiZ nBe)

ar
(L) wewjhvM kqvii cwigvY (K) evsjv`k :-

dP
(A) wewjhvM kqvii msLv :- (L) evsjv`ki evwni :-

an
(Av) cwZwU kqvii g~j :- 3| ^ mgqi bvwUk cwikvai AvnvbhvM UvKvi cwigvY :-

ce
(M) cwZkZ kqvii cwigvY 4| wewbqvM (g~jvqbi cKwZ, hgb :-

sti
(A) cwZkZ kqvii msLv :-
Ju LiP I evRvi g~j DjL KwiZ nBe) :-
4
w,

(Av) cwZkZ cwZwU kqvii g~j :- (K) miKvix URvix wejmn miKvix mw-wb`kbc Ges Abvb
La

Uvx mw-wb`kbc :-

323
of

(B) cwZwU kqvii wecixZ h A_ c`vbi Avnvb (L) kqvi (kYx webvmmn, h_v :-
try

Kiv nBqvQ :-
nis

(C) kqvii wecixZ A_ c`vbi Avnvbi ci c`

Mi

nq bvB GBic A_i cwigvY :-

@

(hvnv ev` w`Z nBe)

ht
rig
py
Co
 324 evsK-Kvvbx AvBb, 1991

h.
es
lad
AMvwaKvig~jK, mvaviY, wMZ kqvi Ges Abvb kqvi, m~Y

ng
cwikvwaZ, AvswkK cwikvwaZ kqvi Avjv`vfve `LvBZ nBe):-

Ba
(G) evRqv kqvi :- (M) ei wWevi :-

rs,
(hvM Kib)

fai
2| bM` mwwZ Ges Abvb bM` :- (N) Abvb wewbqvM (h_vh_ wkivbvg kYxwebvmmn) :-

324
Af
3| AvgvbZ I Abvb bM` :- (O) ^Y :-

ry
vqx AvgvbZ :- 5| AwMg (MnxZ eev mK wbixKMY m nBqvQb GBic

nta
Abv`vqhvM I m`ng~jK FY eZxZ) :-

me
mqx evsK AvgvbZ :- (K) FY, bM` FY, Ifvi Wvd&U BZvw`

lia
PjwZ wnmve NUbv mvc wnmve BZvw` :- (A) evsjv`k :-

ar
(Av) evsjv`ki evwni :-

dP
4| Abvb evsK-Kvvbx GRU BZvw` nBZ MnxZ FY

an
:-

ce
(K) evsjv`k :- (L) evvKZ I xZ wej

sti
(L) evsjv`ki evwni :- Ju (miKvii URvix wej eZxZ) :-
Z_vejx (A) evsjv`k cwikvahvM :-
w,
La

(A) RvgvbZ c`vbg MnxZ FY (c` RvgvbZi aib (Av) evsjv`ki evwni cwikvahvM :-

evsK-Kvvbx AvBb, 1991

DjL KwiZ nBe):-
of

(Av) webv RvgvbZ MnxZ FY :- AwMg msv Z_vejx

try
nis
Mi

5| cwikvahvM wej :- (K) h mKj FYi evcvi evsK-Kvvbx m~Yic RvgvbZ cv

nBqvQ GBic Av`vqhvM ewjqv weewPZ FY :-
@
ht
rig
py
Co
evsK-Kvvbx AvBb, 1991 325

h.
es
lad
6| KUv Abymvi cvc Av`vqhvM wej (Bills for (L) Av`vqhvM ewjqv weewPZ Ggb me FY hvnv mK evsK-

evsK-Kvvbx AvBb, 1991

collection being bills receivable as per contract) Kvvbx ewMZ RvgvbZcv nBqvQ :-

ng
Ba
(K) evsjv`k :- (M) Av`vqhvM ewjqv weewPZ Ggb me FY hvnv mK `bv`vi
QvovI Ab GK ev GKvwaK ewi ewMZ RvgvbZcv nBqvQ:-

rs,
(L) evsjv`ki evwni :- (N) Abv`vqhvM ev m`ng~jK FY hvnv mK Kvb eev MnxZ

fai
nq bvB :-

Af
2
7| Abvb `vq :- (O) evsK-Kvvbxi Kvb cwiPvjK ev KgPvix KZK MnxZ, ev Ab

ry
Kvb ewi mwnZ h_ ev GKK `vwqZi wfwZ D cwiPvjK

nta
ev KgPvix KZK MnxZ, GBic FY hvnvZ D cwiPvjK ev

me
KgPvix Kvb eemv cwZvbi cwiPvjK ev Askx`vi ev eevcbv
cwZwbwa wnme ev Kvb cvBfU Kvvbxi m`m wnme ^v_

lia
mswk :-

ar
dP
8| KUv Abymvi cwiMnxZ, cvwZ I Abvb `vq (P) mswk ermi evsK-Kvvbxi Kvb cwiPvjK ev Kvb KgPvixK
(Acceptances, Endorsements, and other obligations c`, ev Ab Kvb ewi mwnZ D cwiPvjK ev KgPvixi GKK

an
per contract) :- ev h_ `vwqZ c` mvgwqK AwMgmn mKj AwMgi gvU

ce
cwigvY:-

sti
9| jvf I wZ :- (Q) mswk ermi evsK-Kvvbxi Kvb cwiPvjK ev KgPvixK
Ju Abygvw`Z, ev Ab Kvb ewi mwnZ D cwiPvjK ev KgPvixi
GKK ev h_ `vwqZi wfwZ Abygvw`Z, mvgwqK AwMgmn mKj
w,

cKvi AwMg, hvnvZ D cwiPvjK ev KgPvix Kvb eemv

La

cwZvbi ev cvBfU Kvvbxi cwiPvjK, Askx`vi ev eevcbv

325
of

cwZwbwa wnmve ^v_ mswk :-

try

(K) weMZ evjvkxU gvZveK jvf :- (R) Abvb evsK-Kvvbxi wbKU nBZ cvc A_ :-
nis

DchvRb (Less appropriation)

Mi

6| KUv Abymvi cvc Av`vqhvM wej (Bills receivable being

@

bills for collection as per contract):-

ht
rig
py
Co
 326 evsK-Kvvbx AvBb, 1991

h.
es
lad
(L) eZgvb ermii jvf-wZi wnmve nBZ cv jvf (hvM (K) evsjv`k :-
Kib) :-

ng
Ba
(L) evsjv`ki evwni :-
3
10| NUbv mvc `vqmg~n :- 7| Kv Abymvi cwiMnxZ, cvwZ I Abvb `vwqZi Rb

rs,
gvqvji `vq (Constituents liabilities for acceptances,

fai
endorsements and other obligations per contract) :-

326
Af
8| AsMbmn BgviZ-6 (qwZRwbZ g~j nvm ev`) :-

ry
9| icmn Abvb m`-7

nta
(wbw` weeiYmn) :-

me
10| evsK eemvq eeZ bn GBic m` hvnv `vex cwikvai

lia
m~ AwRZ-8

ar
dP
(g~jvqbi wfwi weeiYmn) :-
11| jvf I wZ :-

an
gvU :-

ce
sti
Ju
w,
La

evsK-Kvvbx AvBb, 1991

of
try
nis
Mi
@
ht
rig
py
Co
 evsK-Kvvbx AvBb, 1991 327

UxKv
1| g~jab :-
(K) g~jabi wewfb kYx _vwKj Avjv`vfve DjL KwiZ nBe|
(L) Kvb Pzw Abyhvqx bM` UvKv cwikva ewZiK c~Yfve
sh.

cwikvwaZ kqvi eiv Kiv nBqv _vwKj Zvnv Avjv`vfve

de

DjL KwiZ nBe|

gla

(M) cwiwwZ Abymvi UvjhvM g~jab Ges cwZkZ g~jab Ges h

n

cwigvY g~jab cwikvai Avnvb Rvbvbv nBqvQ Zvnv GKwU

Ba

gv `dvq `Lvbv hvBZ cvi, hgb:-

s,

wewjhvM Ges cwZkZ g~jab ...................... UvKvi ga

ir
fa

.................. UvKvi cwikvwaZ kqvi|

f
yA

(N) evsjv`ki evwni evsK-Kvvbxi evsK-Kvvbx

r

Aav`k, 1991 (Aav`k bs 15, 1991) Gi aviv 13(3) Gi

nta

Aaxb evsjv`k evsK iwZ AvgvbZ GB LvZi Aaxb c`kb

e

KwiZ nBe, Aek D AvgvbZi cwigvY Kjvgi ewnivsk

m
lia

c`kb KwiZ nBe bv|

ar
P

2| GB wkivbvg wbewYZ Z_vw` Afy Kiv hvBZ cvi, h_v :- Aemi

nd

fvZv ev exgv Znwej, A`vexKZ wWwfW, AwMg Ges gqv` AwZv nq bvB
a

GBic evvKZ A_ (discounts) mvewmwWqvix Kvvbxi cvc `vq Ges Ab h

e

Kvb `vq|
ts ic
Ju

3| GB wkivbvg Afy welqvejxK wbic kYxwebvm Kiv hvBZ

w,

cvi:-
a

(K) evsK-Kvvbxi wei DvwcZ GBic `vex hvnv FY wnmve

fo L

^xKZ bn;
ry

(L) (1) NUbv-mvc `vqi cwigvY; GBic evsK-Kvvbx

st

KZK Dnvi Kvb KgKZv ev KgPvixi c Kvb `vq

ini

cwikvai Rb wbqZv c` nBqv _vwKj Dnvi cwigvY

M

Avjv`vfve `LvBZ nBe;

t@

(2) miKvi, Kvb evsK ev A_jMxKvix cwZvb ev Ab Kvnviv

h

c Kvb cwikvai Rb evsK-Kvvbx Kvb NUbv-

rig

mvc wbqZv c`vb Kwiqv _vwKj Zvnv Avjv`vfve c`kb

py

KwiZ nBe;
Co

(M) cyxf~Z AMvwaKvig~jK wWwfW c`vbi eKqvi cwigvY;

(N) cybt evvKZ wewbgq wej eve` `vqi cwigvY;
(O) eKqv divqvW GP KUv wej eve` `vq|
 328 evsK-Kvvbx AvBb, 1991

4| evj-kxUi ewntcvxq Kjvg c`wkZ wewbqvMi cwigvY Dnvi evRvi

g~j Acv ekx nBj, D evRvi g~j Avjv`vfve ebxi ga `LvBZ
nBe|
h.

5| GB wkivbvgi Aaxb mswk m~Y ermi DcwiD mKj wnmvei

s

Aewk bM` (outstanding balance) Gi hvMdj GKwU gv BDwbU wnme

de

`LvBZ nBe|
gla

6| (K) AsMbmn BgviZ (qRwbZ g~jnvm ev`) wkivbvg evsK-

an

Kvvbxi c~Y ev AvswkK `Ljfy mKj BgviZ I Dnvi AsMbvw`

B

c`kb KwiZ nBe|

rs,

(L) g~jabi vqx LiP (fixed capital expenditure) Gi

fai

mswk ermii g~j LiP, AwZwi LiP Ges GBic LiPi nvmKZ
f
yA

cwigvY `LvBZ nBe| GKBfve qRwbZ g~jnvm ev` `Iqv

nBj Dnvi gvU cwigvY; h m`i cybt g~jvqbi KviY
tar

ev g~jabi g~j nvmi KviY Kvb A_ g~jab nBZ ev` `Iqv

en

nq Zvnvi gvU cwigvYI Avjv`vfve `LvBZ nBe|

m

(M) Dcii (L) `dvq DwjwLZ ev` `Iqv A_ ev m`i cybt g~jvqb
lia

h evjv-kxU c`wkZ nq Dnvi cieZx cwZwU evj-kxU

ar
P

Abyicfve ev` `Iqvi ci g~jabi h cwigvY `uvovq Zvnv; Ges

nd

ZvwiL mn Dic ev` `Iqv A_i cwigvY, `LvBZ nBe|

a

(N) h mKj Avmeve, `vjvb vcbi mivgvw` Ges Abvb m`

e

c~YZvcv nq bvB Dnv`i mK g~jnvm `Lvbvi cqvRb bvB|

ts ic

7| GB wkivbvg Afy welqvejxK wbic kYxwebvm Kiv hvBZ

Ju

cvi:-
w,

(K) mvewmwWqvix Kvvbxi kqvi wewbqvM;

a
fo L

(L) gRy` AvQ GBic gbvnvix `evw` Ges v;

(M) msMnxZ nq bvB A_P AwRZ nBqvQ GBic my`, Kwgkb Ges
ry

kqvii Dci cv `vjvjxi UvKv Ges FYc I cvc Abvb Avq;

st
ni

(N) AwMg AvgvbZ I AwMg fvov;

Mi

(O) cv_wgK mvsMVwbK LiP, msvi I Dbqbg~jK LiP Ges c~e-

t@

cwikvwaZ LiP;
(P) kvLvmg~ni mg^q;
h
rig

(Q) AwbqZvg~jK wnmve;

py

(R) Abvb|
Co

8| c`wkZ g~j evRvi g~ji ekx nBe bv Ges evRvi g~j wbaviY Kiv
me bv nBj wbfihvM AvbygvwbK g~j|
mvaviY wb` k vejx|- h eQii jvfwZi wnmve `Lvbv nq Dnvi c~ee Zx
eQii mswk msLv (wb`wkZ nBj c~Y UvKv AsK) Avjv`v Avjv`v Kjvg
c`wkZ nBe|
evsK-Kvvbx AvBb, 1991 329

h.
es
lad
ng

evsK-Kvvbx AvBb, 1991

dig-L

Ba
jvf-wZi wnmvei dig

rs,
........... ZvwiL mgv ermii jvf wZi wnmve

fai
eq Avq

Af
1| AvgvbZ, FY BZvw`i Dci c` my` :- (Abv`vqhvM I m`ng~jK FY Ges Abvb cqvRbxq I mPivPi

ry
MnxZ eev eve` LiP ev` w`Z nBe)

nta
2| eZb, fvZv I fwel Znwej c` A_ (eevcbv cwiPvjK, eevcK ev 1| my` I evvKiY :-

me
cavb wbevnx KgKZvK c` eZb I fvZv c_Kfve `LvBZ nBe) :-

lia
3| cwiPvjK Ges vbxq KwgwU m`mMYi wdm I fvZv :- 2| Kwgkb, wewbgq I `vjvjx :-

ar
4| fvov, Ki, exgv, Avjv BZvw`i LiP :- 3| fvov :-

dP
5| AvBbMZ Kvhaviv eve` LiP :- 4| wewbqvM, ^Y Ges ic, Rwg, Ab, BgviZ Ges Abvb m`
wex eve` bxU gybvdv :-

an
6| WvK-wUKU, UwjMvg, v :- 5| evsK-eemvq eeZ bq GBic m` nBZ cv Avq, Ges

ce
GBic m` wex ev jb-`bRwbZ gybvdv :-

sti
7| wbixKi wdm& :- Ju 6| Abvb cvw :-
8| evsK-Kvvbxi mwi givgZ I g~j nvmRwbZ LiP :- 7| wZ (hw` _vK) :-
w,
9| gbvnvix, gy`Y, wevcb BZvw` :- gvU ..........................
La

10| evsK-eemvq eeZ nq bv GBic m` wex ev jb-`b RwbZ wZ :-

329
of

11| Abvb LiP :-

try

12| jvfi evjv :-

nis

gvU .................
Mi

wewbqvM, ^ Y , ic, Rwg, Abmn BgviZ Ges Abvb m` wex ev Dnv`i c~ b t g~ j vqbRwbZ bxU wZ Avq nBZ ev` `Iqv hvBZ cvi|
@
ht
rig
py
Co
 330 evsK-Kvvbx AvBb, 1991

wZxq Zdwmj
[aviv 81(2) `e]
`bv`viMYi ZvwjKv cYqb msv bxwZgvjv
sh.

1| miKvix AemvqK, mgq mgq, `bv`viMYi ZvwjKv nvBKvU wefvM

de

`vwLj Kwieb Ges GBic cwZwU ZvwjKv GwdWwfUmn cZqb Kwieb|

gla
n

2| D cwZwU ZvwjKvq wbewYZ Z_vw` _vwKe, h_v :-

Ba

(K) `bv`viMYi bvg I wVKvbv;

s,

(L) `bv`viMYi cZKi wbKU nBZ evsK-Kvvbxi cvc

ir
fa

cvIbv;
f
yA

(M) my` avh Kiv nBj Dnvi nvi Ges cwZwU `bv`vii h
ZvwiL ch my` MYbv Kiv nBqvQ mB ZvwiL;
tar
n

(N) Kvb KvMRc, weeiY I `wjj _vwKj cwZwU FYi

e

Dnv`i eYbv;
m
lia

(O) cZK `bv`vii wei cv_xZ cwZKvi|

ar
P

3| (K) h FYi wecixZ evsK-Kvvbx ewMZ RvgvbZ eZxZ Ab

nd

Kvb RvgvbZ aviY Ki Ges h FYi wecixZ Dnv Kvb

a

RvgvbZ aviY Ki GB `yB cKvi FY Dic cwZwU ZvwjKvq

e

miKvix AemvqK Avjv`vfve c`kb Kwieb;

ts ic

(L) RvgvbZ`vZv `bv`viMYi , evsK-Kvvbx KZK `vexKZ

Ju

RvgvbZi weeiY, Ges me nBj D RvgvbZi AvbygvwbK g~j

w,

Ges D RvgvbZ Kvb ^v_ AvQ ev RvgvbZi mw

a

cybivii AwaKvi AvQ GBic ew ev ewMYi bvg wVKvbv

fo L

D ZvwjKvi Afy KwiZ nBe;

ry

(M) Kvb `bv cwikvai evcvi Kvb Rvwgb c` nBqv _vwKj,

st
ni

Rvwgb`vi ev Rvwgb`viMYi bvg, wVKvbv I mB evcvi Zuvnv`i

Mi

cZKi `vqi mxgv Ges mswk `wjjvw`|

t@

4| Kvb `bv`vii bvg ZvwjKvfy nIqvi c~e ev ci h Kvb mgq wK

h

D ZvwjKv P~ov nIqvi c~eB, wZwb `Dwjqv NvwlZ nBj Zuvnvi ^Z wbqvMx
rig

ev, gZ, Zuvnvi welq-mwi wiwmfvii bvg I wVKvbv D ZvwjKvq DjL

y

ev, gZ, hy KwiZ nBe|

op
C

5| Kvb `bv`vii bvg Dic ZvwjKvfy nIqvi c~e ev ci, wK D

ZvwjKv P~ovKiYi c~e, Zuvnvi gZz nBj, miKvix AemvqK megZ D
`bv`vii j Zuvnvi ea cwZwbwai bvg jvwfwl Kwieb|

______