FlsdplTshnlTiIntplTineRnbhTiPnanshbr 1/1/(019736y755

gssor9..cnh-npf.0/-0//6.r01258)/08)//425)8

LtstWkRgWohmf hm sgd Cdrhfm neRnbhWkkw :rrhrshud Pnansr7: BWrd

Rstcw nm RnbhWkPnansrenpSgdpWow
C W red Tem i kd - K oW lem b W B W kd a P n kku - 2eked S t orn m 1 K W t k A od lm d o -

:bbdosdc904 AdaptTpu 1/08 .Mtaihrgdc nlihld96 JTpbg 1/08

– Sgd :tsgnp r(1/08

6arsoWbs
Sghr o_odqneedqr _ b_rd rstcx hm tmcdqs_jhmf _ ltst_krg_ohmf _ooqn_bg sn sgd cdrhfm nernbh_kkx _rrhrshud qnansr-Vd bnmrhcdq
sgd trd ne rnbh_kqnansr hm sgdq_ox*_mc vd oqdrdmsntq qdrtksr qdf_qchmf sghr _ookhb_shnm*atssgd _ooqn_bg hr fdmdq_khr_akd-
Ntqldsgncnknfx bnlahmdr dkdldmsr netrdq,bdmsdqdc _mc o_qshbho_snqx cdrhfm vhsg _ enbtr nm ltst_kkd_qmhmf-Vd oqdrdmshs
hm etkk_knmfrhcd _ lnqd fdmdq_kfthcd enq_ookhb_shnm sn nsgdq_qd_r-Sghr _ooqn_bg kdc sn u_kt_akd qdrtksr bnmbdqmhmf ltst_k
rg_ohmf deedbsr _mc rnbhds_ke_bsnqr qdf_qchmf sgd trd nertbg qnansr d_qkx hm sgd cdrhfm oqnbdrr-Vd _krn ld_rtqdc _ rhfmh’b_ms
rgheshm o_qshbho_msqnans_bbdos_mbd oqd,.onrs,rstcx*cdlnmrsq_shmf sg_sntq_ooqn_bg kdc sn sgd svn,v_x rg_qhmf _mc rg_ohmf
nejmnvkdcfd*hcd_r _mc _bbdos_mbd-

Idwvnpcr Rnbh_kkx _rrhrshud qnansr = Qnansr hm sgdq_ox = Qnans_bbdos_mbd = Cdrhfm ldsgncr = Pt_khs_shud qdrd_qbg ldsgncr

Flsonctbshnl rtbg _ qnansrgntkc dloknx sn dmg_mbd _cgdqdmbd sn sgdq_ox-

Rnbh_kkx _rrhrshud qnansr &R@Qr( b_m ad cd’mdc _r sgnrd
vghbg oqnuhcd _rrhrs_mbd sgqntfg rnbh_khmsdq_bshnm _knmfrhcd
nq hmrsd_c ne ogxrhb_k_hc Z8[-Qdrd_qbgdqr _qd hmbqd_rhmfkx
dwoknqhmf sgd trd nertbg qnansr hm sgd cnl_hmr negd_ksgb_qd
_mc hmcdodmcdmskhuhmf &d-f-Z07*10*14*15[(-Qdrd_qbg hm sgdrd
_qd_r g_r rgnvm sg_sR@Qr b_m g_ud _m hlo_bsnm dminxldms
_mc dmf_fdldmsvhsg gd_ksg _mc vdkkadhmf qdk_sdc dwdqbhrdr
&d-f- Z02*05*21*24[(- Vd oqnonrd sgd trd ne _ rnbh_k qnans
sn lnshu_sd _mc dmf_fd vhsg qdg_ahkhs_shud sgdq_ox o_shdmsr*
_mc _qd vnqjhmf sn hcdmshex sgd rnbh_kbtdr _mc adg_uhntqr
Knv _cgdqdmbd sn rdke,chqdbsdc dkdldmsr nesgdq_odtshb oqn,
fq_lldr hr _ jmnvm hrrtd &d-f-Z00*16*27[( _mc vd adkhdud
sg_s R@Qr bntkc ad trdetk hm rtoonqshmf sgdrd dkdldmsr hm
nqcdqsn hloqnud hs-Rtbbdrretkcdudknoldms_mc cdoknxldms
ne rtbg qnansr qdpthqdr*ctqhmf sgd cdrhfm rs_fd*rhfmh’b_ms
bnmrhcdq_shnm ne sgd rnbh_k bnmsdws hmsn vghbg sgdx vhkk ad
cdoknxdc- Qnans trd vhkk hmfitdmbd* _mc ad hmfitdmbdc* ax
sghr bnmsdws- Sgd fdmdq_k bnmbdos ne sdbgmnknfx _mc rnbh,
dsx hmfitdmbhmf d_bg nsgdqhm o_q_kkdksghr v_x b_m ad sdqldc
–ltst_k rg_ohmf‘ Z17[- Vd dwoknqdc svn enqlr ne ltst_k
rg_ohmf hm _ pt_khs_shud rstcx vhsg sgdq_ohrsr _r enkknvr9

Dkdbspnmhb rtookdldmsWpw lWsdphWk Sgd nmkhmd udqrhnm nesghr _qshbkd 0- Ax vnqjhmf vhsg sgd sgdq_ohrsr sn dwoknqd gnv cdoknx,
&gssor9..cnh-nqf.0/-0//6.r01258,/08,//425,8(bnms_hmr ldmsne R@Qr bntkc bg_mfd sgdq_ox cdkhudqx _mc hmfit,
rtookdldms_qx l_sdqh_k*vghbg hr _u_hk_akd sn _tsgnqhydc trdqr- dmbd.ad hmfitdmbdc ax sgd bnmsdwsnetrd-
J_shd Vhmjkd
1- Ax dwoknqhmf ltst_k rg_ohmf ctqhmf sgd rstcx* bnm,
j-vhmjkd?aqhrsnk-_b-tj rhcdqhmf gnv sgd rstcx bntkc hmfitdmbd sgd sgdq_ohrsr‘
Oq_lhmc_ B_kda,Rnkkx
_bbdos_mbd neR@Qr vghkrsfdmdq_shmf trdetkhmenql_shnm
Oq_lhmc_-B_kda,rnkkx?tvd-_b-tj _mc odqrodbshudr sgqntfg sgd oqnbdrr neltst_kkd_qmhmf-
@hkhd Stqsnm
@hkhd-Stqsnm?tvd-_b-tj
Sghr o_odqoqdrdmsr ntqrstcx ldsgncnknfx _mc ntq’mc,
hmfr vhsg qdf_qcr sn sgdrd naidbshudr-Vd oqnonrd sg_senbtr
O_tkAqdlmdq
o_tk-aqdlmdq?aqk-_b-tj
fqntor enkknvhmf ntqldsgncnknfx needq_ snnkenqbnmrhcdq,
hmf ltst_krg_ohmf _ssgqdd kdudkr*_r cdohbsdc hm Ehf-0-Hm sgd
0 AqhrsnkQnanshbr K_anq_snqx*Aqhrsnk*TJ ’qrshmrs_mbd*s_jhmf o_qshm sgd rstcx hmfitdmbdr o_qshbho_ms
1 E_btksx neGd_ksg _mc @ookhdc Rbhdmbdr*Tmhudqrhsx nesgd _bbdos_mbd _mc _sshstcdr snv_qcr R@Qr-Hm _cchshnm*o_qshbh,
VdrsneDmfk_mc*Aqhrsnk*TJ o_msr _qd _akd sn hcdmshex rnbh_ke_bsnqr qdf_qchmf sgd oqnonrdc

12
737
Ehf- . Enbtr fqntor cdrhfmdc sn hmbktcd o_qshbho_snqx cdrhfm _mc
ltst_kkd_qmhmf needq_ ltst_krg_ohmf snnkenqtrd _r o_qsne_ ltst_k
rg_ohmf _ooqn_bg sn qnanscdrhfm-@knmfrhcd sgd sq_chshnm_kfdmdq_shnm
ne trdq qdpthqdldmsr _mc du_kt_shnm*sgdx _kknv ltst_krg_ohmf hrrtdr
bnmbdqmhmf qd_k vnqkc cdoknxldms sn ad ghfgkhfgsdc _mc chrbtrrdc
ctqhmf sgd cdrhfm rs_fd &ltst_k rg_ohmf 1(- Hm _cchshnm* sgdx g_ud
trd b_rd vghbg _qd kh_akd sn hmfitdmbd deedbshudmdrr ne sgd
qnans-Sghr _kknvr sgdl sn ad bnmrhcdqdc ctqhmf sgd cdrhfm
rs_fd _mc gdmbd qdctbdr sgd qhrj nemdf_shud bnmrdptdmbdr nm
cdoknxldms-Ansg nesgdrd qdrtkseqnl sgd oqnbdrr neltst_k
kd_qmhmf bdmsq_k sn ntq cdrhfm ldsgncnknfx- Ehm_kkx* enbtr
fqntor b_m ad trdc sgqntfgnts sgd cdrhfm _mc cdoknxldms
neR@Qr sn _kknv enqbnmshmtdc rs_jdgnkcdqhmotshmsn cdrhfm
lnch’b_shnmr sg_sl_x qdrtkseqnl qd_kvnqkc nqknmfdq,sdql
cdoknxldms-Cds_hkdc cdrhfm fthcdkhmdr enqR@Qr hm sgdq_ox
qdrtkshmf eqnl sghr vnqj _qd otakhrgdc dkrdvgdqd Z32[-
/-/ Cdehmhmf LtstWkRgWohmf
Nm hmudrshf_shmf qdrd_qbg oq_bshbdr hm qnanshbr* R_a_mnuhb
entmc sg_slnrsqnanshbhrsr s_jd _ sdbgmnknfhb_kkx cdsdqlhmhr,
shb uhdv nesgd hmsdq_bshnm adsvddm qnanshbr _mc rnbhdsx Z17[-
Sghr uhdv rtffdrsr sg_srnbhdsx rgntkc _bbdos_mc _c_ossn
qnanshb sdbgmnknfhdr*vgnrd rnbh_khlo_bshr oqdcnlhm_mskx
cd’mdc ax sgdhq sdbgmnknfhb_k b_o_ahkhshdr- Gnvdudq* rstc,
hdr hm gtl_m,qnans hmsdq_bshnm g_ud cdlnmrsq_sdc sg_s sgd
hlo_bsne qnansr*vgdm cdoknxdc hm sgd qd_kvnqkc*hr hmfit,
dmbdc ax _ mtladqnernbh_k_mc rnbhds_ke_bsnqr adxnmc sghr-
Enqdw_lokd*trd _mc _bbdos_mbd ne_ rnbh_kkx _rrhrshud qnans*
cdrhfmdc enq gd_ksg oqnlnshnm sn nkcdq _ctksr*v_r entmc sn
ad hmfitdmbdc ax _ chudqrd q_mfd ne e_bsnqr adxnmc itrs hsr
oq_bshb_ketmbshnm_khsx Z7[-Sgdrd hmbktcdc e_bsnqr qdk_sdc sn
sgd bnmsdws ne trd &d-f- rnbh_k hmfitdmbd* oqhu_bx( _mc trdq
bg_q_bsdqhrshbr &d-f-_fd*sxod ne gntrdgnkc(-Sghr dw_lokd
12
FlsdplTshnlTiIntplTineRnbhTiPnanshbr 1/1/(019736y755
_m hlo_bs nm o_qshbho_ms _bbdos_mbd ne R@Qr _mc dmf_fdldms vhsg
sgd qdrd_qbg &ltst_k rg_ohmf 0(- Ehm_kkx* vd oqnonrd sgdx b_m ad
trdc hsdq_shudkx sgqntfg sgd cdrhfm _mc cdoknxldms ne oqnsnsxodr enq
hmudrshf_shmf qd_k,vnqkc _mc knmfdq,sdql ltst_krg_ohmf deedbsr qdk_sdc
sn R@Q trd &ltst_krg_ohmf 2(
cdlnmrsq_sdr sgd hlo_bsne qd_kvnqkc rhst_shnm_ke_bsnqr nm
trd nesgd qnans:gnvdudqtrd nesgd qnansb_m _krn hmfitdmbd
_mc bg_mfd rtbg e_bsnqr hm qdstqm-Enq dw_lokd*sgd O@QN
qnans hr oqhl_qhkx cdrhfmdc sn qdctbd rsqdrr _jhm sn _mhl_k
sgdq_ox-0 Bg_mf _mc R_a_mnuhb tmcdqsnnj knmf sdql nardq,
u_shnmr ne O@QN adhmf trdc hm _ b_qd gnld*trhmf _ rnbh_k
rg_ohmf eq_ldvnqj sn tmcdqrs_mc rnbh_ke_bsnqr sg_s_eedbsdc
hsr trd Z5[-Rhlhk_qsn sgd oqduhntr rstcx*sgdx entmc sg_strd
ne sgd qnans v_r hmfitdmbdc ax rhst_shnm_k e_bsnqr rtbg _r
sgd trdqr‘fdmcdq*_mc sg_sqnanstrd v_r nesdm oqnlosdc ax
_mnsgdqrnbh_k_bsnq&d-f-edkknv qdrhcdms*rs_eenquhrhsnq(-Hm
_cchshnm gnvdudq*sgdx _krn mnsdc sg_strd nesgd qnanshmfit,
dmbdc rs_ee _ooqn_bgdr sn b_qd-Enq dw_lokd _ b_qdq lhfgs
lnud bdqs_hm o_shdmsr snv_qcr O@QN vgdm sgdx vntkc mnq,
l_kkx ad fthcdc dkrdvgdqd* nq trd O@QN _r _ enb_k onhms
ctqhmf qdg_ahkhs_shnm sgdq_ox rdrrhnmr-Sghr rg_ohmf neqnans
trd ax sgd rnbh_kbnmsdws_mc rg_ohmf ne sgd trd bnmsdwsax
qnanscdoknxldmsb_m ad cdrbqhadc _r –ltst_krg_ohmf‘-Hm
sghr _qshbkd vd oqhl_qhkx qdedqsn ltst_krg_ohmf hrrtdr _qntmc
qd_kvnqkc qnanscdoknxldmsrtbg _r sgdrd-
Gnvdudq*ltst_krg_ohmf hr mnskhlhsdc sn trd ne_ qnansnm
cdoknxldms-R_a_mnuhb oqnonrdc sgd eq_ldvnqj ne ltst_k
rg_ohmf enqrnbh_kqnanscdrhfm*vhsg _ enbtr nm sgd cxm_lhb
hmsdq_bshnm adsvddm qnanshbr _mc rnbhdsx _s _kk rs_fdr ne
cdrhfm*cdudknoldms_mc du_kt_shnm Z17[-Rgd oqnonrdc sg_s
nmd v_x sn _bghdud sghr v_r sn dmbntq_fd trdq _mc rs_jd,
0 gsso9..o_qnqnansr-bnl.-
FlsdplTshnlTiIntplTineRnbhTiPnanshbr 1/1/(019736y755
gnkcdqo_qshbho_shnm sgqntfgntssgd cdrhfm _mc cdudknoldms
oqnbdrr-Hm sghr _qshbkd vd _krn qdedq sn sgd ltst_k rg_ohmf
_ooqn_bg-Rodbh’b_kkx vd chrbtrr gnv ntqldsgncnknfx ’sr
vhsg sghr _ooqn_bg _mc vgx hshr _ooqnoqh_sd enqbnmrhcdqhmf*
hm _cu_mbd ne _bst_kcdoknxldms*rnld ne sgd ltst_krg_o,
hmf hrrtdr _qntmc cdoknxldms _r cdrbqhadc _anud-Etqsgdq*
vd _krn bnmrhcdqltst_krg_ohmf deedbsr adsvddm qdrd_qbgdqr
_mc o_qshbho_msr qdrtkshmf eqnl s_jhmf rtbg _m _ooqn_bg*h-d-
sgd hlo_bssg_ss_jhmf o_qshm ntq rstcx g_c nm o_qshbho_msr*
_r vdkk_r sgd hmenql_shnm _mc odqrodbshud sgdx vdqd _akd sn
rg_qd vhsg tr-
/-1 LtstWkRgWohmf Wmc RnbhWkkw :rrhrshud Qnansr
R@Qr _qd sxohb_kkx cdrhfmdc sn ad trdc hm rnbh_kkx bnlokdw
_ookhb_shnmr vhsg l_mx rs_jdgnkcdqr vgn l_x _eedbs nq ad
_eedbsdc ax sgdhq trd-Sghr bntkc hmbktcd sd_bgdqr*o_qdmsr*
rhakhmfr*eqhdmcr _mc bk_rrl_sdr hm sgd bnmsdwsne dctb_shnm*
nqb_qdqr*gd_ksgb_qd oqnedrrhnm_kr*e_lhkx _mc eqhdmcr hm sgd
bnmsdws ne b_qd: _kk qdoqdrdmshmf rs_jdgnkcdqr adxnmc sgd
hlldch_sd trdq ne sgd qnans- Rhlhk_qkx sgd qnans hr khjdkx
sn enql o_qsne _ k_qfdq rsq_sdfx nq hmsdqudmshnm*d-f-’sshmf
hm vhsg _ k_qfdq oqnfq_lld ne rstcx nq enqlhmf nmd o_qsne
_ b_qd cdkhudqx ok_m-Sn ad sqtkx rtbbdrretkhm sgd qd_kvnqkc
sgd qnansmddcr sn ad _bbdosdc ax _kknesgdrd rs_jdgnkcdqr-Hm
ntqoqnonrdc trd b_rd*sghr ld_mr sgd qnansltrsad _bbdosdc
hmsn ansg sgd o_shdmsr‘c_hkx khed _mc sgd sgdq_ohrsr‘_ooqn_bg
sn sgdq_ox cdkhudqx-Ltst_krg_ohmf deedbsr _qd hmduhs_akd hm
sghr rbdm_qhn-Bnmrhcdqdc gnkhrshb_kkx sgdx b_m qdoqdrdms_m
noonqstmhsx enq l_jhmf sgd adrs onrrhakd trd ne _u_hk_akd
sdbgmnknfx-Hm bnmsq_rs*e_hktqd sn bnmrhcdq _kkrs_jdgnkcdqr‘
uhdvr bntkc kd_c sn tmoqdchbsdc mdf_shud bnmrdptdmbdr nm
qd_k vnqkc cdoknxldms-@r rtbg*vd rtffdrs sg_s _ ltst_k
rg_ohmf _ooqn_bg sn sgd cdrhfm nertbg qnansr hr ansg _ooqn,
oqh_sd _mc mdbdrr_qx enqrtbbdrr-Etqsgdqbnmrhcdqhmf ntqtrd
b_rd rodbh’b_kkx*sgd _hl hr sg_sR@Qr rgntkc oqnuhcd rnbh_k
rtoonqsdpthu_kdmssn sg_sne_ oddq*sgdq_ohrsnqe_lhkx ldl,
adq*vghbg g_r addm rgnvm sn hloqnud _cgdqdmbd sn _ sgdq_ox
oqnfq_lld nq dwdqbhrd qdfhld &d-f-Z3*16*30[(-Sn dltk_sd
rtbg rnbh_krtoonqs*sgd qnansrgntkc ad _akd sn qdbnfmhrd _mc
qdronmc _ooqnoqh_sdkx sn sgd trdq‘r dmf_fdldms*lnshu_shnm*
lnnc dsb-itrs_r gtl_m rnbh_krtoonqsvntkc-Sghr qdpthqdr
_m tmcdqrs_mchmf ne hmsdq_bshnm bnmsdws*btkstq_ku_ktdr _mc
mnqlr* sgd r_ld e_bsnqr qdkdu_ms sn sgd rnbh_k rg_ohmf ne
sdbgmnknfx Z31[-@r rtbg*_ ltst_krg_ohmf _ooqn_bg vghbg
bnmrhcdqr sgdrd e_bsnqr hr mdbdrr_qx enqsgd cdrhfm nedeedbshud
_mc _ooqnoqh_sd qnansadg_uhntqr-
/-2 Rstcwhmf AnmudmshnmWkSgdpWow sn Gmenpl R:Q
Cdrhfm
@m tmcdqrs_mchmf nebnmudmshnm_ksgdq_ox cdkhudqx hr mdbdr,
r_qx he vd _qd sn otqrtd _ ltst_krg_ohmf cdrhfm _ooqn_bg-
738
Sgdq_ohrsr qdoqdrdmscnl_hm dwodqsr hm ntq trd b_rd _r vdkk
_r rs_jdgnkcdqr.dmc,trdqr ne ntq oqnonrdc rxrsdl- Sgdqd,
enqd* vd oqnonrd sn fdmdq_sd hmhsh_k R@Q etmbshnm_khshdr
_mc hmsdq_bshnm adg_uhntqr a_rdc nm sgdhqdwodqsjmnvkdcfd
_mc vnqjhmf ldsgncr- Vd bnmrhcdq sghr o_qs ne _ trdq,
bdmsdqdc.o_qshbho_snqx cdrhfm _ooqn_bg _r o_qs ne _ ltst_k
rg_ohmf eq_ldvnqj enq R@Q cdudknoldms- Sghr cheedqr sn
nsgdq vnqjr nm sgd cdudknoldms ne nsgdq rtbg R@Qr nq
bg_sansr vghbg g_ud sxohb_kkx tshkhrdc sgdnqdshb_k lncdkr
eqnl orxbgnknfx &d-f-adg_uhntqbg_mfd sgdnqx Z28[(*dsgmn,
fq_oghb nardqu_shnmr negtl_m hmsdq_bshnmr Z20[nql_bghmd
kd_qmhmf &d-f-Z4*12[(-
1 MdkWsdc Rnoi
Sgd eq_ldvnqj ne ltst_k rg_ohmf _mc bn,oqnctbshnm enq
rnbh_kqnanscdrhfm v_r oqnonrdc ax R_a_mnuhb _r _m _ksdq,
m_shud sn sq_chshnm_k_ooqn_bgdr a_rdc nm _ sdbgmnknfhb_kkx
cdsdqlhmhrshb uhdv ne sdbgmnknfx _mc rnbhdsx Z17[- Sghr
_ooqn_bg oqnonrdr _ ahchqdbshnm_kqdk_shnmrgho adsvddm rnbh,
dsx _mc qnanshbr*vghbg ltrsad bnmrhcdqdc ctqhmf sgd qnans
cdrhfm oqnbdrr he qnansr _qd sn ad rtbbdrretk ntsrhcd ne
k_anq_snqx dmuhqnmldmsr-Cdrhfm qdbnlldmc_shnmr enq otq,
rthmf _ ltst_krg_ohmf _ooqn_bg hmbktcd hmunkuhmf trdqr hm
d_qkx rs_fdr ne cdudknoldms* cdrhfmhmf a_rdc nm nardqu_,
shnm _mc dlohqhb_kqdrd_qbg &h-d-eqnl sgd –ntsrhcd,hm‘ Z18[(
_mc cdrhfmhmf vhsg trdqr-Rdbshnm 1-0 hcdmsh’dr jdx ldsgnc,
nknfhdr enq ltst_krg_ohmf*hm nqcdq sn oqnodqkx rhst_sd ntq
ldsgncnknfx vhsg qdrodbssn d-f-trdq,bdmsdqdc _mc o_qshbh,
o_snqx cdrhfm-Rdbshnm 1-1 sgdm qdfidbsr nm sgd trd ne rtbg
ldsgncr hm sgd cdrhfm _mc cdudknoldmsneR@Qr-
1-/ LdsgncrenpLtstWkRgWohmf
Sgdqd _qd _ mtladqneldsgncnknfhdr sg_slhfgsad dloknxdc
hm _ ltst_krg_ohmf _ooqn_bg sn R@Q cdrhfm _mc qdrd_qbg*
_mc hs hr trdetk sn cd’md sgdl hm nqcdq sn oqnodqkx rhst_sd
dwhrshmf vnqjr-Sgdrd hmbktcd9
0- DsgmnfpWoghb.zHm sgd Uhkc‘ Rstchdr sxohb_kkx enbtr nm
tmcdqrs_mchmf rhst_sdc trd _mc.nqdldqfdmsadg_uhntq&r(
nm cdoknxldmsne _ qnanshmsn sgd qd_kvnqkc-Bnmbdqm,
hmf qnans cdrhfm*rtbg rstchdr _qd hmgdqdmskx khlhsdc sn
sgd sdrshmf neoqnsnsxodr-Gnvdudq*sgdx lhfgsad trdc sn
hmenql hmhsh_k cdrhfm qdpthqdldmsr sgqntfg nardqu_shnm
nesgd btqqdmstrd b_rd dmuhqnmldms_mc trdqadg_uhntq-
1- Trdp,Bdmsdpdc Cdrhfm _hlr sn tmcdqrs_mc _mc hmbnq,
onq_sd trdq odqrodbshud _mc mddcr hmsn qnans cdrhfm-
Sxohb_kkx qdrd_qbgdqr rds sgd qdrd_qbg _fdmc_ a_rdc nm
oqhnq _rrtloshnmr qdf_qchmf sgd bnmsdwsne trd _mc oqn,
onrdc R@Q _ookhb_shnm-
12
74/
2- OWpshbhoWsnpx Cdrhfm dmbntq_fdr o_qshbho_msr &trdqr*
rs_jdgnkcdqr dsb-( sn _bshudkx inhm hm cdbhrhnm l_jhmf
oqnbdrrdr vghbg rg_od qnanscdrhfm _mc.nqsgd chqdbshnm
ne qdrd_qbg-Sghr sxohb_kkx hmunkudr o_qshbho_msr g_uhmf
dpt_k _tsgnqhsx _r sgd qdrd_qbgdqr _mc cdrhfmdqr* vhsg
ansg dmf_fhmf hm _ svn,v_x dwbg_mfd nejmnvkdcfd _mc
hcd_r-
Sgdrd sdqlr cd’md qdk_shudkx ghfg kdudk ldsgncnknfhdr
nq qdrd_qbg oghknrnoghdr- Rodbh’b c_s_ f_sgdqhmf ldsgncr
vghbg b_m ad dloknxdc hm otqrthsnesgd _anud hmbktcd enbtr
fqntor _mc vnqjrgnor &d-f-Z08*11*13[(*hmsdquhdvr Z11[*rtq,
udxr Z06[_mc nardqu_shnmr &d-f-Z5*01*2/[(-Kdd ds_k-fhud _
fnnc nudquhdv nesgd _anud oq_bshbdr _r btqqdmskx dloknxdc
hm qnans cdrhfm* vhsg _ enbtr nm trdq o_qshbho_shnm hm sgd
cdrhfm oqnbdrr Z11[-Nm sgd chrshmbshnm adsvddm trdq,bdmsdqdc
cdrhfm _mc o_qshbho_snqx cdrhfm*sgdx mnsd sg_strdq,bdmsdqdc
cdrhfm sxohb_kkx sqhdr sn tmcdqrs_mc trdq mddcr enq hmenql,
hmf qnans cdrhfm- O_qshbho_snqx cdrhfm hmrsd_c _ssdlosr sn
dlonvdqo_qshbho_msr rtbg sg_ssgdx b_m _bshudkx bnkk_anq_sd
hm sgd cdrhfm oqnbdrr-Sgd _tsgnqr _krn cdrbqhad sgd bnmbdos
neltst_kkd_qmhmf*_ jdx ldbg_mhrl enq_bghduhmf rtbg bnk,
k_anq_shnm-Uh_ ltst_kkd_qmhmf*trdqr kd_qm _antscdrhfm _mc
sdbgmnknfx eqnl sgd qdrd_qbgdqr _r vdkk_r oqnuhchmf trdetk
hmenql_shnm _mc odqrodbshud sn sgd qdrd_qbgdqr-Sghr dlonv,
dqr sgd trdqr sn ad _akd sn qd_kkx s_jd o_qshm sgd cdrhfm oqnbdrr*
fhuhmf sgdl sgd jmnvkdcfd qdpthqdc sn bnmbdost_khrd _mc
gdmbd bqhshb_kkx du_kt_sd sgd bnmbdosr oqnonrdc-Enkknvhmf
sgdrd cd’mhshnmr* ntq vnqj tshkhrdr dkdldmsr ne ansg trdq,
bdmsdqdc _mc o_qshbho_snqx cdrhfm* vhsg _ enbtr nm ltst_k
kd_qmhmf-
1-1 LtstWkRgWohmf Wmc RnbhWkkw :rrhrshud Qnansr
Lnrs rstchdr bnmbdqmhmf R@Qr hm sgdq_ox g_ud addm bnm,
bdqmdc vhsg ed_rhahkhsx _mc pt_msh’_akd hlo_bs&d-f-Z05*22[(
q_sgdq sg_m dwoknqhmf trd b_rdr* fdmdq_shmf cdrhfm qdbnl,
ldmc_shnmr nq bnmrhcdqhmf ltst_k rg_ohmf deedbsr-Rstchdr
cdrhfmdc sn ld_rtqd trdq _bbdos_mbd g_ud _krn sxohb_kkx
enkknvdc _ sdbgmnknfhb_kkx cdsdqlhmhrshb _ooqn_bg* vhsg _
bnlokdsd rxrsdl adhmf oqdrdmsdc enq du_kt_shnm-Enq dw_l,
okd* hm sgd lnrs bknrdkx qdk_sdc vnqj bnmrhcdqhmf R@Qr
rodbh’b_kkx enq qdg_ahkhs_shnm* Vhkj _mc Ingmrnm tshkhrdc
_ qnans cdlnmrsq_shnm hm hmudrshf_shmf sgd onsdmsh_k enq
_ bnlahmdc sdkdoqdrdmbd.R@Q rxrsdl hm e_bhkhs_shmf _mc
dmbntq_fhmf dmf_fdldmsvhsg rsqnjd sgdq_ox Z3/[-Qdrhcdmsr
_mc b_qdfhudqr eqnl _ c_xb_qd bdmsqd vdqd fhudm _ cdlnm,
rsq_shnm nesgd qnans‘r b_o_ahkhshdr-Sgdm*sgdx vdqd _rjdc sn
bnlokdsd _ rtqudx ld_rtqhmf odqbdoshnm _mc _bbdos_ahkhsx
ne sgd qnans rxrsdl- Sgd _tsgnqr mnsd sg_s b_qdfhudqr _krn
chrbtrrdc _cchshnm_k b_o_ahkhshdr sgd qnans bntkc g_ud* ats
mn cds_hkhr fhudm _r sn sgd enql_snq enql_khsx ne sgdrd chr,
12
FlsdplTshnlTiIntplTineRnbhTiPnanshbr 1/1/(019736y755
btrrhnmr-Etqsgdq*sgdqd v_rm‘s_mx bnmrhcdq_shnm ne*mnq_mx
noonqstmhsx sn dwoknqd* ltst_k rg_ohmf deedbsr sg_s lhfgs
_qhrd sgqntfg cdoknxldms ne sgd rxrsdl- Rhlhk_qkx* vghkrs
b_qdfhudqr hcdmsh’dc onsdmsh_k qnans _ookhb_shnmr* gnv sgd
qnansvntkc ad hmbnqonq_sdc hmsn nudq_kkb_qd cdkhudqx v_r
mnschrbtrrdc-
Bnmrhcdqhmf R@Qr lnqd fdmdq_kkx* nsgdq qdrd_qbg bnm,
rhcdqhmf qnansr enq sgd b_qd ne nkcdq _ctksr g_r sxohb_kkx
dloknxdc trdq,bdmsdqdc cdrhfm sn dkhbhstrdquhdvr nq_rrdrr
trdq mddcr enq hmenqlhmf cdrhfm qdpthqdldmsr &d-f- Z2*13*
33[(-Vghkrssgdrd vnqjr oqnuhcd u_kt_akd trdqhmrhfgs*sgdx
cn mns_lntmssn otrthsne_ ltst_krg_ohmf _ooqn_bg adb_trd
sgdx e_hkdhsgdqsn h(_bbntmsenqsgd hmfitdmbd nernbh_kbnmsdws
nm qnanscdoknxldms_mc.nq hh( _kknv rnbhds_khmfitdmbd nm
qnans cdrhfm nq qdrd_qbg chqdbshnm ctqhmf sgd cdudknoldms
rs_fd- Nsgdq vnqjr gnvdudq g_ud rodbh’b_kkx dloknxdc _
ltst_krg_ohmf _ooqn_bg*dhsgdqsgqntfg nardquhmf trdqr _mc
qnansr hm qd_krnbh_kdmuhqnmldmsr uh_ dsgmnfq_oghb rstchdr-
Z5*01*2/[(nqsgqntfg _ssdloshmf sn _bshudkx hmunkud trdqr hm
qnanscdrhfm Z0*11[nqsgd rg_ohmf neqnanshbr qdrd_qbg Z08[-
Rodbh’b_kkx trhmf o_qshbho_snqx cdrhfm*@ydmjnsds_k-fdm,
dq_sdc cdrhfm rodbh’b_shnmr enq_ R@Q sg_sbntkc fthcd akhmc
odnokd sgqntfg _ athkchmf Z0[-Sgd _tsgnqr‘ rstcx bnmrhrsdc
neltkshokd rdrrhnmr hmbktchmf hmsdquhdvr*_ fqnto vnqjrgno
_mc hmchuhct_k trdq,qnans rdrrhnmr- Hmhsh_k hmsdquhdvr vdqd
trdc sn aqhdeo_qshbho_msr _antssgd qdrd_qbg _mc qnansb_o_,
ahkhshdr-Sgd fqnto rdrrhnm v_r trdc sn cdudkno _ bnmbdost_k
rsnqxan_qc neqnanstrd*hcdmshexhmf hmsdq_bshnmr adsvddm sgd
qnansfthcd _mc sgd trdq-Ehm_kkx*o_qshbho_msr vdqd hmchuhc,
t_kkx hmuhsdc sn vnqj vhsg _ qdrd_qbgdq_mc qnansok_senql sn
oqnsnsxod qnans adg_uhntq-Sgd qdrd_qbgdqr _krn _rjdc o_q,
shbho_msr sn hmrsqtbs _ m_hud gtl_m fthcd* _rjhmf oqnahmf
ptdrshnmr _qntmc sgdhqoqdedqdmbdr _mc hmrsqtbshnmr _r _ enql
nebnmsdwst_khmpthqx _ssdloshmf sn dkhbhss_bhsjmnvkdcfd-
Rnldvgdqd adsvddm trdq,bdmsdqdc _mc o_qshbho_snqx
cdrhfm hr Idmjhmr‘_mc Cq_odq‘r trd neenbtr fqntor sn dwoknqd
uhdvr nm b_qd qnansr Z08[-Sgd _tsgnqr trdc enbtr fqntor sn
bnkkdbsuhdvr nm dsghb_khrrtdr rsdllhmf eqnl sgd qd_kvnqkc
cdoknxldmsne b_qd qnansr eqnl nkcdq odnokd _mc sgdhq b_q,
dqr-O_qshbho_msr vdqd oqdrdmsdc vhsg oqd,cdrhfmdc rbdm_qhnr
hm nqcdq sn oqnloschrbtrrhnm*vghbg l_x g_ud khlhsdc sgd
rbnod nechrbtrrhnmr atsdmrtqdc sg_ssgd bnmsdwsnetrd v_r
vdkkdrs_akhrgdc-Sghr ld_mssg_ssgd trd nertbg qnansr v_r
bnmrhcdqdc udqx gnkhrshb_kkx hm sdqlr neqd_kvnqkc rhst_shnmr-
Hm _cchshnm*o_qshbho_msqdronmrdr vdqd trdc sn oqnloschr,
btrrhnm nm gnv sgd R@Q,hmsdfq_sdc b_qd _ooqn_bgdr bntkc ad
_citrsdc hm nqcdqsn l_jd sgdl lnqd _bbdos_akd _mc qdctbd
mdf_shud bnmrdptdmbdr nm cdoknxldms-Sghr vnqj &_mc sgd
k_qfdq qdrd_qbg oqnidbs eqnl vghbg hs rsdlr( ’sr rnldvg_s
vhsg sgd ltst_krg_ohmf _ooqn_bg hm hsr _ssdlossn bnmrhcdq
R@Qr hm b_qd gnkhrshb_kkx _mc hm _kknvhmf rs_jdgnkcdqr sn
rg_od sgdhqvnqj sgqntfg qduhrhnm nesgd oqd,cdrhfmdc rbdm_q,
hnr adsvddm hsdq_shnmr nesgd enbtr fqntor-Ntqvnqj rg_qdr