Professional Documents
Culture Documents
!_ ;+:yf
cljlR5Gg pQ/flwsf/jfnf :jzfl;t / ;+ul7t ;+:yf .
cfˆgf] Pp6f 5'§} 5fk x'g] .
JolQm ;/x rn crn ;DklQ k|fKt ug{, pkof]u ug{ jf cGo s'g} lsl;dsf] Aoj:yf
ug{ ;Sg] .
JolQm ;/x cfkm\gf] gfdjf6 gfln; ph'/ ug{ ;Sg] / o; pk/ klg ;f]xL gfdjf6
gfln; ph'/ nfUg ;Sg] .
@_ pb]Zo
b"/;+rf/ ;]jfnfO{ e/kbf]{ / ;j{;'ne jgfpg] .
o; If]qdf lghL If]q ;d]tnfO{ ;xeflu u/fp‘g] .
o; ;]jfnfO{ lgoldt / Jojl:yt ug]{ .
#_ ;+u7g
cWoIf ;lxt % hgf ;b:ox?,
kbfjlw % jif{,
cWoIf k|flws/0fsf] k|d'v x'g] ,
cfjZos ;+Vofdf cGo kbflwsf/L÷sd{rf/L lgo'Qm x'g] .
$_ of]Uotf
b"/;+rf/ ;]jf;+u ;DjlGwt k|fljlws, k|zf;lgs, jhf/ Joj:yfkg, n]vf tyf n]vfkl/If0f
jf sfg"gL ljifodf :gfts txsf] of]Uotf xfl;n ul/ cWoIfsf] xsdf slDtdf !) jif{ /
;b:osf] nflu & jif{sf] cg'ej xfl;n u/]sf] g]kfnL gful/s x'g' kg]{ .
%_ j}7s
a}7s cWoIfn] tf]s]sf] :yfg, ldlt / ;dodf cfjZostf cg';f/ a:g] .
a}7ssf] cWoIftf cWoIfn] ug]{, lghsf] cg'kl:yltdf pkl:yt ;b:odWo]jf6
5fg]sf] ;b:on] a}7ssf] cWoIftf ug]{.
%)% eGbf j9L ;b:ox?pkl:yt ePdf a}7ssf] nflu u0fk"/s ;+Vof k'Ug] .
a}7sdf ax'dtsf] /fo k|flws/0fsf] lg0f{o x'g], dt a/fa/ ePdf cWoIfsf] dt
lg0ff{os x'g] .
a}7ssf] lg0f{o cWoIfåf/f k|dfl0ft x'g'kg]{ .
^_ cWoIf / ;b:onfO{ x6fp‘g ;lsg] cj:yf
b]xfosf] cj:yfdf g]kfn ;/sf/n] k|flws/0fsf] cWoIF jf ;b:onfO{ kbaf6 x6fpg
;Sg]M–
sfo{Ifdtfsf] cefj ePdf,
v/fa cfr/0f ePdf,
OdfGbf/Lk"j{s cfkm\gf] kbLo st{Jo kfngf gu/]df,
dfgl;s cj:yf 7Ls gePdf,
b"/;+rf/ ;]jf jf k|0ffnL ;+rfng ug{] s'g} kmd{ jf ;+ul7t ;+:yf;‘u k|ToIf jf
ck|ToIf ?kdf ;+nUg ePdf .
g]kfn /fHoleq s"g} pBf]u, k]zf, tyf Joj;fo ;+rfng ug{ ;fdfGotof rf/ j^f j}slNks k|fjwfgx? xfn;Dd sfg'gtM ljBdfg b]lvG% .
k|fOe]^ kmd{ /lhi^«\]zg P]g, 2014 cGtu{t k|fOe]^ kmd{ /lhi^«/ ug]{,
;fem]bf/L P]g, 2020 cGtu{t ;fem]bf/L kmd{ -Partnership Firm_ :yfkgf ug]{,
ljb]zL nufgL tyf k|ljlw x:tfGt/)f P]g, 2049 cGtu{t ljb]zLn] PSn} jf g]kfnL gfu/Ls ;+u ldnL ;+o"Qm nufgL -Joint
Venture_ df sDkgL ;+rfng ug]{,
sDkgL P]g, 2063 cGtu{t l;ldt bfloTj -Limited Liability_ ePsf] k|fOe]^ lnld^]* jf klJns lnld^]* sDkgL :yfkgf ug]{ .
pk/f]Qm ljsNk dWo] s"g ljsNk cg"?k pBf]u, k]zf jf Joj;fo ;+rfng ug]{ xf] eGg] s"/f kIfx?sf] OR%f, Joj;fosf] k|s[lt Pj+ To:tf
ljsNkx?sf] kmfObf Pj+ j]kmfObfsf] d'Nof+sg u/L to ug]{ lhDdf ;+rfnsx?s} xf] .
t/ w]/} hgf ldnL dWod Pj+ &'nf :t/sf pBf]u, k]zf, Joj;fo ;+rfng ug{sf nflu sDkgLg} pko"Qm / nfebfoL x"g] ePsf]n] cfhsf]
k|lt:kwf{Tds Jofj;flos b"lgofdf l;ldt bfloTj ePsf] sDkgL sDkgL P]g, 2063 cGtu{t :yfkgf u/L cfkm\gf] k]zf, Jofj;fo ;+rfng ug{ w]/}
nufgLstf{x? cfslif{t ePsf] kfOG% .
sDkgLsf] cy{ -Meaning of Company_
sDkgL zJb ;}lgs ;+u&gaf^ cfPsf] xf], h;n] ;}lgssf] ;d'xnfO{ hgfp+% . lglZrt ;+/rgf Pj+ ;+Vof ;lxtsf] ;}lgsx?sf]
;d'xnfO{ sDkgL elg ;Djf]wg ug]{ rng xfn ;Dd ljBdfg /x]sf] % .
;fdfGotof sDkgL eGgfn] b"O{ jf b"O{ eGbf al( JolQmx?sf] ;d'xnfO{ j"em\g" k%{ .
Jofkf/Ls cy{df sDkgL eGgfn] s"g} j:t" pTkfbg, vl/b ljqmL tyf s"g} k]zf Joj;fo ;+rfng ug{ Ps} ynf]df e]nf eO{ sfo{ ug]{
JolQmx?sf] ;d'xnfO{ hgfp+% .
sfg'g cy{df eGg" kbf{ sfg'gn] hGdfPsf] ;+:yfks Pj+ z]o/ xf]N*/ eGbf km/s sfg'gL cl:tTj ePsf] Pp^f s[lqd JolQm g}
sDkgL xf] .
sfg'g k|s[of k"/ofO{ sDkgLsf] :yfkgf kZrft o;n] Pp^f %"§} sfg'gL JolQmsf] dfGotf k|fKt ub{% . o;n] %"§} gfd, %"§}
sfg'gL cl:tTj, %"§} %fk, %"§} ;DklQ / Pp^f cljl%Gg pQ/flwsf/Ljfnf sfg'gL dfGotf k|fKt u%{ .
sfg'gL ?kdf :yfkgf kZrft sDkgLnfO{ Pp^f k|fs[lts JolQm ;/x ;DklQ cfh{g ug]{, ef]urng ug]{, x:tfGt/)f ug]{, C)f
lng] lbg], cfkm\gf] xs lxtsf] ;+/If)f ug]{, cfkm\gf] OHht k|lti&f clej[l$ ug]{, lxt lj?$ x"g] ePdf sfg'gL k|ltjfb ug]{ h:tf
laifo :jtGq Pj+ clwsf/ ;DkGg x"g k"U% . h;/L d[To" kZrft k|fs[lts JolQmsf] cGTo x"G% . To;} u/L p@]Zo k"/f eP
kZrft jf cGo sfg'gL k|s[of jdf]lhd sDkgLsf] vf/]hL kZrft o;sf] klg cl:tTj ;dfKt x"G% .
sDkgL :yfkgf e};s]kl% sDkgLsf ;+rfnsx?n] sDkgL sfg'g, sDkgLsf k|jGwkq / lgodfjnL Pj+ sDkgLsf] ;ef -;fwf/)f/
ljz]if_ n] lbPsf] lgb]{zg jdf]lhd sDkgLsf] tkm{af^ sfd ug"{ kb{% .
cfkm"nfO{ k|$t clwsf/ If]q eGbf jflx/ uO{ ;+rfnsx? jf sDkgLsf sd{rf/Lx?n] s"g}klg sf/f]jf/ Pj+ ultljlw ;+rfng ug"{
x"b}g lsgeg] sfg'g jdf]lhd :yflkt sDkgLsf] tkm{af^ sfo{ ug]{ ;+rfns Pj+ kbflwsf/Lx? s]jn sDkgLsf] Ph]G^sf] ?kdf
sfo{/t /x]sf x"G%g . Ph]G^sf] sfo{If]q To;df l;ldt x"G% hlt p;nfO{ :jfld/dflns -Principal_ clwsf/ k|Tofof]hg u/]sf]
x"G% .
sDkgLnfO{ j"em\g o;sf] ljz]iftf -Characterstics_ n] yk ;xof]u ug]{ ePsf]n] o;sf ljz]iftfx?nfO{ lgDgfg';f/ pNn]v ug{ ;lsG% .
sfg'gL JolQmTj -Legal Personality) - Natural person / Legal Person
%"§} sfg'gL bfloTj -Separate Legal entity _
o sDkgLsf] tkm{af^ lnPsf] C)f sDkgLn] g} ltg"{ kg]{,
o sDkgLsf] nflu lnPsf] C)fsf] bfloTj z]o/ xf]N*/df gkg]{
o Saloman Vs Saloman and Co sf] d'@f
cljl%Gg pQ/bfloTj -Perpetual Succession_
l;ldt bfloTj -Limited Liability_
o sDkgLsf] z]o/ xf]N*/sf] bfloTj cfkm"n] lnPsf] z]o/sf] /sd eGbf al( gx"g],
o sDkgL ^f^ pN^]df cfkm\gf] JolQmut ;DklQaf^ ;fx"sf] C)f z]o/ xf]N*/x?n] ltg"{ gkg]{
%"§} ;DklQ -Separate Property_
o sDkgLsf] cfo", rn crn ;DklQ, C)f, bfloTj, a}s vftf ;Dk')f{ sDkgLs} gfddf /xg], o;sf] sf/f]jf/ ug{ k')f{ :jtGqtf /xg] .
o sDkgLsf] ;DklQ Pj+ cfo z]o/ xf]N*/ jf ;+rfnsn] cfkm\gf] gfddf jf ;DklQdf ld;fpg gkfpg] .
d"@f /fVg / v]Kg] Ifdtf -Can sue and be sue_
o cfkm\gf] lj?$ d"@f xfNg jf cfkm"nfO{ xflnPsf] d"@fsf] k|ltjfb ug]{ clwsf/ k|fs[lts JolQm ;/x /xg] .
o %"§} %fk / gfd -Separate Seal and name_ o;sf] ;Dk')f{ sf/f]jf/ cfkm\gf] gfdaf^ x"g] ePsf]n] cfkm\gf] gfd /
lrGx ;lxtsf] Pp^f %"§} %fk x"g] .
x:tf/Gt/)f of]Uo z]o/ -Transferable Share_
o sDkgLsf] z]o/ vl/b ug]{ z]o/ xf]N*/n] pQm z]o/ vl/b ljqmL u/]/ Ps JolQm af^ csf]{ JolQmdf x:tfGt/)f ug{
;Sg] .
k|ltlglw$f/f Joj:yfkg -Management by Representative_
o sDkgL s[ltd JolQm ePsf]n] o;sf] p@]Zo xfl;n ug{ o;n] ug"{ kg]{ ;Dk')f{ ultljlw ;+rfng ug]{ lhDd]jf/L Pj+ st{Jo
sDkgL sfg'g, sDkgLsf] k|jGwkq, lgodfjnL Pj+ ;fwf/)f;efsf] lg)f{o dfkm{t ;+rfns ;ldlt Pj+ sd{rf/Ldf x:tfGt/)f
ul/Psf] x"G% .
sfg'g jdf]lhd cGTo -Dissolution _
o sfg'g adf]lhd o;sf] hGd x"g] ePsf]n] pb]Zo k"/f ePkl% sfg'g adf]lhd g} cGTo x"g]
k|jGwkq -Memo random_
sDkgLsf] :yfkgfsf] nflu s]lx lglZrt sfuhftsf] cfjZostf kb{% . tL sfuhft dWo]sf] Pp^f cToGt dxTjk')f{ sfuhft k|jGwkq
klg xf] .
sDkgLsf] gfd, d"Vo sfof{no, p@]Zo, p@]Zo k"/f ul/g] sfdx?, clws[t k'+hL / ljleGg k|sf/sf z]o/x?sf] ;+Vof, tTsfn
hf/L u/Lg] k'h+Lsf] c+s, z]o/ vl/b jf x:tfGt/)f ug{ s"g} aGb]h eP ;f] s"/f, ;+:yfksn] tTsfn lng sj"n u/]sf] z]o/ ;+Vof
nufotsf laifoj:t" ;dfj]z u/L tof/ u/Lg] ljj/)fkqg} k|jGw kq xf] .
sDkgLsf] :yfkgf, o;sf] k|jGw Pj+ ;+rfngdf o; sfuhftn] dxTjk')f{ e'ldsf v]Ng] ePsf]n] g} o;nfO{ sDkgLsf] k|jGwkq
elgPsf] xf] .
b]z ;+rfngsf] lgldQ ;+ljwfgn] hlt dxTj /fVb% Toltg} dxTj sDkgL ;+rfngdf k|jGwkqn] /fVb% o;y{ o;nfO{ sDkgLsf]
;+ljwfgsf] ?kdf lng] ul/Psf] % .
sDkglsf ;+rfnsn] pk/f]Qm s"/fx? :ki^ x"g] u/L tf]lsPsf] (f+rfdf k|jGwkq tof/ u/L x:tfIf/ ug"{ kb{% / k|jGwkq tof/
ug]{ rf^{*{ Psfp)^])^ jf jlsnn] klg cfkm\gf] ;fd"Gg]df k|jGwkq tof/ ePsf] xf] elg k|dfl)ft ug"{ kb{% . k|jGwkqdf
pNn]lvt s"/fx?sf] jlv{nfk sDkgLn] s"g} sfo{ ug{ ;St}g .
lgodfjnL -Articles of Association_
sDkgLsf] leqL Joj:yfkg -Internal Management_ lgoldt ug{sf nflu tof/ ul/g] b:tfj]hnfO{ sDkgLsf] lgodfjnL eGg] ul/G% .
To;df lgDg laifo ;dfj]z x"G% .
;+rfns / lghx?sf] sfo{ cjlw,
;+rfns x"g lng" kg]{ Go"gtd z]o/ ;+Vof,
;+rfnssf] ;+Vof / sfo{sfn
sDkgLsf] ;ef jf]nfpg] tl/sf / ;efsf nflu lbg" kg]{ ;'rgf ;DjGwL s"/fx?,
cu|flwsf/ z]o/jfnfx?sf] ljz]iflwsf/ / aGb]hx?,
k|jGw ;+rfnssf] clwsf/ / st{Jox?,
;+rfnssf] kfl/>lds tyf eQf ;DjGwL Joj:yfsf laifo,
n]vfkl/Ifssf] lgo"lqm tyf ;]jf ;"ljwf
pk/f]Qm s"/fx?sf] cnfjf cGo cfjZos laifox? pNn]v u/L lgodfjnLdf ;+:yfksx?n] x:tfIf/ ug{" kg]{ . o;/L x:tfIf/ u/L sDkgL
/lhi^f/sf] sfof{nodf k]z ul/Psf] lgodfjnL sDkgLsf] cfGtl/s Joj:yfkgsf] d'n lgb]{lzsfsf] ?kdf /xg] / ;f]lx jdf]lhd sDkgL ;+rfng
ug"{ ;+rfnsx?sf] st{Jo x"g] .