cGtMz'Ns lgodfjnL, @)%(

g]kfn /fhkqdf k|sflzt ldlt

;++zf]wg @)%(.#.@$
!= cGtMz'Ns -klxnf] ;+zf]wg_ lgodfjnL, @)%( @)%(.(.@@
@= cGtMz'Ns -bf];|f] ;+zf]wg_ lgodfjnL, @)^) @)^).$.!
#= cGtMz'Ns -t];|f] ;+zf]wg_ lgodfjnL, @)^! @)^!.$.!
$= cGtMz'Ns -rf}yf] ;+zf]wg_ lgodfjnL, @)^@ @)^@.$.!
%= cGtMz'Ns -kfrf}+ ;+zf]wg_ lgodfjnL, @)^@ @)^@.!).!
^= cGtMz'Ns -5}7f}+ ;+zf]wg_ lgodfjnL, @)^# @)^#.#.@*
&= cGtMz'Ns -;ftf}+ ;+zf]wg_ lgodfjnL, @)^$ @)^$.#.@*
*= cGtMz'Ns -cf7f+} ;+zf]wg_ lgodfjnL, @)^$ @)^$.^.#
(= cGtMz'Ns -gjf}+ ;+zf]wg_ lgodfjnL, @)^% @)^%.^.#
!)= cGtMz'Ns -bzf+} ;+zf]wg_ lgodfjnL, @)^^ @)^^.#.@(
!!= cGtMz'Ns -P3f/f}+ ;+zf]wg_ lgodfjnL, @)^& @)^&.*.$
!@= cGtMz'Ns -af¥xf}+ ;+zf]wg_ lgodfjnL, @)^* @)^*.#.#!
!#= cGtMz'Ns -t]x|f}+ ;+zf]wg_ lgodfjnL, @)&) @)&).#.#)
!$= cGtMz'Ns -rf}wf}+ ;+zf]wg_ lgodfjnL, @)&! @)&!.#.@(
!%= cGtMz'Ns -kGw|f}+ ;+zf]wg_ lgodfjnL, @)&@ @)&@.#.@(
!^= cGtMz'Ns -;f]x|f}+ ;+zf]wg_ lgodfjnL, @)&# @)&#.^.@)
!&= cGtMz'Ns -;qf}+ ;+zf]wg_ lgodfjnL, @)&$ @)&$.$.!)
!*= cGtMz'Ns -c7f/f}+ ;+zf]wg_ lgodfjnL, @)&% @)&%.@.@@
!(= cGtMz'Ns -pGgfO;f}+ ;+zf]wg_ lgodfjnL, @)&^ @)&^.@.!%
@)= cGtMz'Ns -aL;f}+ ;+zf]wg_ lgodfjnL, @)&^ @)&^.&.@%
@!= cGtMz'Ns -PSsfO;f}+ ;+zf]wg_ lgodfjnL, @)&& @)&&.@.!%

cGtMz'Ns P]g, @)%* sf] bkmf @% n] lbPsf] clwsf/ k|of]u u/L g]kfn ;/sf/n]
b]xfosf lgodx¿ agfPsf] 5 .
kl/R5]b – !
k|f/lDes
!= ;+lIfKt gfd / k|f/De M -!_ oL lgodx¿sf] gfd æcGtMz'Ns lgodfjnL,
@)%(Æ /x]sf] 5 .

 ldlt @)&!.%.!^ sf] /fhkqdf k|sflzt ;"rgf cg';f/ e"n ;'wf/ ul/Psf] .

(1)
 -@_ of] lgodfjnL t'?Gt k|f/De x'g]5 .
@= kl/efiff M ljifo jf k|;·n] csf]{ cy{ gnfu]df o; lgodfjnLdf,–
-s_ æP]gÆ eGgfn] cGtMz'Ns P]g, @)%* ;Demg' k5{ .
-v_ æOhfhtkqjfnfÆ eGgfn] cGtMz'Ns nfUg] j:t' pTkfbg,
k}7f/L, laqmL jf ;~ro ug{ jf cGtMz'Ns nfUg] ;]jf
k|bfgsf nflu lgod $ adf]lhd Ohfhtkq k|fKt u/]sf]
JolQm, kmd{, sDkgL jf ;+:yf ;Demg' k5{ .
-u_ æuf]bfdÆ eGgfn] cGtMz'Ns nfUg] j:t' ========== ;~ro
u/]sf] :yfg ;Demg' k5{ .
-3_ æsfof{noÆ eGgfn] ljefu cGtu{t :yfkgf ePsf] sfof{no
;Demg' k5{ / ;f] zAbn] cGtMz'Ns c;'n pk/ ug{]
k|of]hgsf] nflu g]kfn ;/sf/n] tf]s]sf] sfof{no ;d]tnfO{
hgfp“5 .

-ª_ æcGtMz'Ns ljj/0fÆ eGgfn] cGtMz'Ns c;'n tyf bflvnf
ug]{ bfloTj ePsf Ohfhtkqjfnfn] k|To]s dlxgf a'´fpg'
kg]{ cGtMz'Ns nfUg] j:t' tyf ;]jfsf] sf/f]af/ ;DaGwL
ljj/0f ;Demg' k5{ .
kl/R5]b – @
Ohfhtkq ;DaGwL Joj:yf
◆
#= Ohfhtkqsf nflu lgj]bg lbg' kg]{ M P]gsf] bkmf ( sf] pkbkmf -!_
adf]lhd Ohfhtkq lngsf nflu cg';"rL–@ adf]lhdsf] Ohfhtkq b:t'/
bflvnf u/]sf] k|df0f ;+nUg u/L cg';"rL–! adf]lhdsf] 9f“rfdf cGtMz'Ns
clws[t ;dIf lgj]bg lbg' kg]{5 .
◆
$= Ohfhtkq lbg' kg]{ M lgod # adf]lhd k|fKt lgj]bg pk/ cfjZos
hf“ra'em ubf{ lgj]bssf] dfu adf]lhd Ohfhtkq lbg dgfl;a b]v]df
cGtMz'Ns clws[tn] cg';"rL–# adf]lhdsf] 9f“rfdf cfjZos zt{ tyf
aGb]hx¿ tf]sL Ohfhtkq lbg' kg]{]5 .
◆
%= Ohfhtkq gjLs/0f ;DaGwL Joj:yf M -!_ Ohfhtkqjfnfn] cfk"mn] k|fKt
u/]sf] Ohfhtkq gjLs/0f u/fpg rfx]df To:tf] Ohfhtkq gjLs/0fsf]

 P3f/f}+ ;+zf]wgåf/f lemlsPsf] .

 gjf}+ ;+zf]wgåf/f yk .
◆ gjf}+ ;+zf]wgåf/f ;+zf]lwt .

(2)
 nflu cg';"rL–@ adf]lhdsf] gjLs/0f b:t'/ bflvnf u/]sf] k|df0f ;+nUg u/L
cg';"rL–! adf]lhdsf] 9f“rfdf cGtMz'Ns clws[t ;dIf lgj]bg lbg' kg]{5 .
-@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hf“ra'em ubf{
cGtMz'Ns af“sL aSof}tf ePsf] gb]lvPdf / Ohfhtkq gjLs/0f ug{
dgfl;a b]v]df cGtMz'Ns clws[tn] Ohfhtkq gjLs/0f ul/lbg' kg]{5 .

%s= Ohfhtkq /2 ;DaGwL Joj:yf M -!_ s'g} Ohfhtkqjfnfn] cGtMz'Ns
nfUg] j:t' tyf ;]jfsf] sf/f]af/ ug{ 5f8]sf] jf Ohfhtkqjfnfsf] d[To'
ePsf] sf/0fn] Ohfhtkq /2 ug'{kg]{ ePdf sf/f]af/ 5f8]sf] xsdf
Ohfhtkqjfnfn] / Ohfhtkqjfnfsf] d[To' ePsf] xsdf lghsf] xsjfnfn]
Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 .
-@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hf“ra'em
ubf{ Ohfhtkq /2 ug{ dgfl;a b]v]df cGtMz'Ns clws[tn]
Ohfhtkqjfnf;“u s'g} cGtMz'Ns /sd, hl/jfgf c;'n ug{ af“sL eP ;f]
c;"n pk/ u/L Ohfhtkq /2 ug{ ;Sg]5 .
-#_ pklgod -@_ adf]lhd Ohfhtkq /2 ul/Psf] hfgsf/L tL; lbg
leq lgj]bsnfO{ lbg' kg]{5 .
-$_ pklgod -@_ adf]lhd hf“ra'em ubf{ Ohfhtkq /2 ug'{ gkg]{
b]lvPdf ;f]xL adf]lhdsf] hfgsf/L tL; lbgleq lgj]bsnfO{ lbg' kg]{5 .
-%_ pklgod -#_ adf]lhd Ohfhtkq /2 ePsf] hfgsf/L k|fKt

geP;Dd Ohfhtkqjfnfn] dfl;s ¿kdf cGtMz'Ns ljj/0f k]z ug'{ kg]{5 .

-^_ o; lgod adf]lhd Ohfhtkq /2 ul/Psf] hfgsf/L pBf]u ljefu,
sDkgL /lhi6«f/sf] sfof{no jf cGo ;DalGwt lgsfonfO{ ;d]t lbg' kg]{5 .
kl/R5]b – #
cGtMz'Ns c;'nL ;DaGwL Joj:yf
◆
^= cGtMz'Ns nufpg] k|lqmof M -!_ dlb/f, l:k|6, v'bf] -df]nf;];_ / lao/nfO{
pTkfbg u/L lgisf;g ubf{sf] cj:yfdf g} cGtMz'Ns nufO{ c;'n pk/
ug]{ u/L ef}lts lgoGq0f k|0ffnL cGtu{t lgisf;g ug{ lbOg]5 .

 gjf}+ ;+zf]wgåf/f yk .
 P3f/f}+ ;+zf]wgåf/f ;+zf]lwt .
◆ gjf}+ ;+zf]wgåf/f ;+zf]lwt .
 kGw|f}+ ;+zf]wgåf/f ;+zf]lwt .

(3)
 -@_ pklgod -!_ df plNnlvt j:t' afx]ssf cGo cGtMz'Ns nfUg]
j:t' tyf ;]jfnfO{ :jo+ lgisf;g k|0ffnL cGtu{t lgisf;g ug{ lbOg]5 .


-@s_ pklgod -!_ / -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg

r'/f]6, ;"lt{, v}gL, u'6\vf, lgsf]l6g o'Qm jf lgsf]l6g /lxt kfgd;fnf tyf
o:t} cGo ;"lt{hGo kbfy{x¿ lg:sf;g ubf{ nfUg] cGtMz'Ns /fh:j bflvnf
u/L dfu kmf/fd :jLs[t u/fO{ lg:sf;g ug{ lbOg]5 .
-#_ pTkfbg u/L lgisf;g ubf{sf] cj:yfdf g} cGtMz'Ns nufO{
c;'n pk/ ug'{kg]{ ef}lts lgoGq0f k|0ffnLdf cfwfl/t j:t'sf] xsdf
pTkfbsn] cfly{s jif{el/df pTkfbg ug]{ j:t' / ;f] afkt a'emfpg' kg]{
cGtMz'Ns /sdsf] cGtMz'Ns clws[tn] lx;fa u/L To:tf] /sd
pTkfbsaf6 clu|d ¿kdf w/f}6L /fVg nufpg ;Sg]5 . To;/L w/f}6L
/flvPsf] /sd cGtMz'Ns afkt a'emfpg' kg]{ /sd eGbf sd ePdf
cGtMz'Ns clws[tn] gk'u /sd hlt pTkfbsaf6 bflvnf ug{ nufpg
;Sg]5 / a9L ePhlt /sd pTkfbsnfO{ lkmtf{ ug'{ kg]{5 .
-$_ :jo+ lgisf;g k|0ffnL cGtu{t lgisf;g x'g] j:t' tyf ;]jfsf
xsdf cg';"rL–!# adf]lhdsf] aLhsdf cGtMz'Ns c;'n u/L P]gsf] bkmf #
adf]lhd bflvnf ug'{ kg]{5 .

==============
-%_ ef}lts lgoGq0f k|0ffnL cGtu{tsf j:t'sf] lgisf;g dfu
kmf/fd :jLs[t ePkl5 klg cg';"rL–!# adf]lhdsf] aLhs hf/L u/L ;fdfg
lgisf;g ug'{ kg]{5 .

^s= cGtMz'Ns clws[tn] cGtMz'Ns lgwf{/0f ug{ ;Sg]M -!_ P]gsf] bkmf !)3=
sf] pkbkmf -!_ adf]lhd cGtMz'Ns clws[tn] cGtMz'Ns lgwf{/0f ubf{
cg';"rL–$s= adf]lhdsf] 9f“rfdf cGtMz'Ns lgwf{/0f cfb]z hf/L ug'{
kg]{5 .
-@_ pklgod -!_ adf]lhd hf/L ePsf] cfb]zsf ;DaGwdf P]gsf]
bkmf !)3= sf] pkbkmf -@_ adf]lhdsf] Dofbleq k]z ePsf k|df0f tyf
lnPsf lhls/sf] 5fglag u/L cGtMz'Ns clws[tn] cg';"rL $v=
adf]lhdsf] clGtd cGtMz'Ns lgwf{/0f cfb]z hf/L ug'{ kg]{5 . To:tf]
 t]x|f} ;+zf]wgåf/f yk .
 kGw|f}+ ;+zf]wgåf/f yk .
 P3f/f}+ ;+zf]wgåf/f lemlsPsf] .
 gjf}+ ;+zf]wgåf/f yk .

(4)
 cfb]zdf cGtMz'Ns lgwf{/0f cfb]z hf/L ePsf] ldlt;Ddsf] P]gsf] bkmf
$v= sf] pkbkmf -@_ adf]lhd nfUg] ljnDa b:t'/ ;d]t ;dfj]z ug'{ kg]{5 .
-#_ pklgod -@_ adf]lhd hf/L ePsf] cGtMz'Ns lgwf{/0f cfb]z
adf]lhdsf] cGtMz'Ns, ljnDa b:t'/ tyf hl/jfgf /sd ;DalGwt JolQmn]
To:tf] cfb]z k|fKt u/]sf] ldltn] ;ft lbgleq ;DalGwt sfof{nodf bflvnf
ug'{ kg]{5 .

^v= cGtMz'Ns lgwf{/0f cfb]zsf] ;"rgf k7fpg] sfo{ljlw M -!_ k|rlnt
sfg"gdf h'g;'s} s'/f n]lvPsf] eP tfklg cGtMz'Ns clws[tn]
OhfhtkqjfnfnfO{ lgod ^s= adf]lhd cGtMz'Ns lgwf{/0f cfb]zsf]
;"rgf k7fp“bf lghnfO{ a'emfpg jf To:tf] JolQmsf] 7]ufgfdf /flvPsf]
6]lnk\mofS;, 6]n]S; jf To:t} ljB'tLo pks/0f dfkm{t k7fpg jf lghsf]
sfof{nodf a'emfpg jf lghsf] 7]ufgfdf /lhi6«L u/L x'nfs dfkm{t k7fO{
tfd]n ug{ ;lsg]5 . To;/L tfd]n ul/Psf] ;"rgf /Ltk"j{s tfd]n ePsf]
dflgg]5 .
-@_ pklgod -!_ adf]lhd cGtMz'Ns lgwf{/0f cfb]zsf] ;"rgf
tfd]n x'g g;s]df cGtMz'Ns clws[tn] ;DalGwt JolQmnfO{ /]l8of],
6]lnlehg jf /fli6«o:t/sf] s'g} kqklqsfdf tt\;DaGwL cfb]zsf] ;"rgf
k|zf/0f jf k|sfzg u/L hfgsf/L u/fpg ;Sg]5 / o;/L ;"rgf k|;f/0f
jf k|sfzg ul/Psf]df ;DalGwt JolQmn] To:tf] ;"rgf k|fKt u/]sf] dflgg]5 .

^u= Ohfhtkq glnO{ p7fPsf] cGtMz'Nssf] lgwf{/0f / c;"nL M s;}n]
Ohfhtkq glnO{ cGtMz'Ns jf cGtMz'Nssf] gfddf cGo s'g} /sd
p7fPdf lghn] p7fPsf] cGtMz'Ns /sd lgod ^s= adf]lhd lgwf{/0f u/L
c;'n pk/ ul/g]5 .

^3= cGtMz'Ns lgwf{/0fsf] cjlw M P]gsf] bkmf !)3= sf] pkbkmf -!_ sf]
k|ltaGwfTds jfSof+z adf]lhdsf] cjlw u0fgf ubf{ cGtMz'Nssf]
;DaGwdf s'g} cbfntdf lgj]bg k/L :yug cfb]z hf/L ePsf] cj:yfdf
;f]sf] lg0f{o geP;Ddsf] cjlw s6fO{ u0fgf ul/g]5 .
&= af“sL cGtMz'Ns /sd c;'n pk/ ug{ ;lsg] M cGtMz'Ns nfUg] j:t' jf
;]jf afkt s;}n] P]g tyf o; lgodfjnL adf]lhd cGtMz'Ns /sdeGbf
36L /sd a'emfPsf] b]lvPdf cGtMz'Ns clws[tn] lghaf6 af“sL cGtMz'Ns
/sd c;'n pk/ u/L lng ;Sg]5 .

 gjf}+ ;+zf]wgåf/f yk .

(5)
*= Ohfhtkq /2 ePdf df}Hbft /x]sf] j:t' laqmL ug{] M P]g tyf o;
lgodfjnL adf]lhd Ohfhtkq /2 x'“bfsf cj:yfdf uf]bfddf df}Hbft /x]sf
j:t'sf xsdf aSof}tf cGtMz'Ns a'emfO{ ljefusf] :jLs[lt lnO{ laqmL ug{
;lsg]5 . ljefunfO{ a'emfpg' kg{] aSof}tf cGtMz'Ns ga'emfPdf ljefun]
To:tf] j:t' lnnfd laqmL u/L k|fKt ePsf] /sdaf6 aSof}tf cGtMz'Ns
lnO{ af“sL /xg uPsf] /sd ;DalGwt JolQmnfO{ lkmtf{ ug{' kg]{5 .
kl/R5]b – $
;DklQ /f]Ssf, lnnfd laqmL / hkmt ;DaGwL Joj:yf
(= ;DklQ /f]Ssf ug{ ;lsg] M -!_ s'g} JolQmn] pTkfbg :ynaf6 cGtMz'Ns
nfUg] j:t' cGtMz'Ns 5nL lgisfzg u/L jf ljb]zaf6 k}7f/L u/L lnO{
hfg nfu]sf] cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/Ln] km]nf kf/]df
To:tf] j:t' nfg gkfpg] u/L cGtMz'Ns clws[tn] /f]Ssf /fVg ;Sg]5 .
-@_ s'g} JolQmn] P]g / o; lgodfjnL adf]lhd a'emfpg' kg{] cGtM
z'Ns Dofbleq ga'emfPdf cGtMz'Ns clws[tn] To:tf] JolQmsf] ;DklQ
/f]Ssf /fVg ;Sg]5 .
-#_ pklgod -!_ / -@_ adf]lhd cGtMz'Ns clws[tn] /f]Ssf
/fv]sf] j:t' jf ;DklQ laqmL ljt/0f jf s'g} klg lsl;dn] xs x:tfGt/0f
ug{ gkfpg] u/L /f]Ssf /fVgsf] nflu To:tf] j:t' jf ;DklQ /f]Ssf ug{
To:tf] j:t' jf ;DklQ /f]Ssf /fVg ;DalGwt sfof{nodf n]vL k7fpg' kg{]5 .
o;/L /f]Ssf /fVgsf] nflu n]vL cfPsf]df To:tf] j:t' jf ;DklQ /f]Ssf
/flvlbg' ;DalGwt sfof{nosf] st{Jo x'g]5 .
!)= lnnfd laqmL ;DaGwL Joj:yf M -!_ P]gsf] bkmf !& adf]lhd /f]Ssf
/x]sf] j:t' jf ;DklQ nfdf] ;do;Dd sAhfdf /fVbf lvof nfuL jf c?
s'g} kl/aGbaf6 6'6km'6 jf gf]S;fg x'g ;Sg] b]lvPdf jf ;8L unL hfg]
ePdf jf k'/fgf] eO{ d"No 36\g hfg] ePdf jf a]jfl/;] ePdf jf :yfg
cefjsf] sf/0faf6 /fVg g;lsg] ePdf jf ;+/If0f k|bfg ug{ g;lsg]
cj:yfsf] ePdf To:tf] j:t' jf ;DklQsf] cj:yf / k|s[lt x]/L a9Ldf ;ft
lbg;Ddsf] Dofb lbO{ lnnfd laqmLsf] ;"rgf sfof{nosf] ;"rgf kf6Ldf 6f“;
u/L lnnfd laqmL ug'{ kg]{5 .
-@_ pklgod -!_ adf]lhd lnnfd laqmL ubf{ lnnfd laqmL ug{] j:t'
/x]sf] :yfgsf] :yfgLo lgsfosf] Pshgf k|ltlglw jf glhssf] ;/sf/L
sfof{nosf] Ps hgf sd{rf/L / ;Dej eP;Dd ;DalGwt JolQm jf lghsf]
k|ltlglw ;d]tnfO{ /f]xa/df /fVg' kg]{5 .
 ;ftf}+ ;+zf]wgåf/f ;+zf]lwt .

(6)
 -#_ pklgod -!_ adf]lhd lnnfd laqmL ul/g] j:t' jf ;DklQsf]
lnnfd laqmL ubf{ To:tf] j:t' jf ;DklQsf] k|rlnt ahf/ d"NonfO{ cfwf/
dfgL Go"gtd d"No sfod u/L a9fa9sf] cfwf/df lnnfd laqmL ug{' kg{]5 .
!!= j:t' jf ;DklQ hkmt ug{ ;lsg] M -!_ cGtMz'Ns nfUg] j:t' cGtMz'Ns
ga'emfO{ k|lti7fgsf] pTkfbg :ynaf6 lgisfzg u/L nu]sf] jf ljb]zaf6
k}7f/L u/L NofPsf] k|dfl0ft ePdf To:tf] j:t' cGtMz'Ns clws[tn] cfÇgf]
sAhfdf lnO{ hkmt ug{ ;Sg]5 .
-@_ =====================
-#_ em'§f n]vf jf lst{] sfuh tof/ u/L cGtMz'Ns nfUg] j:t'
pTkfbg, k}7f/L, laqmL jf ;~ro u/]df jf cGtMz'Ns nfUg] ;]jf k|bfg u/]sf]
kfOPdf cGtMz'Ns clws[tn] ;f];“u ;DalGwt ;Dk"0f{ j:t' hkmt ug{
;Sg]5 .
-$_ ltg'{kg]{ cGtMz'Ns bjfP, l5kfP jf 5n]df cGtMz'Ns clws[tn]
;f];“u ;DalGwt j:t' / ;f] j:t' pTkfbg ug]{ pks/0f ;d]t hkmt ug{
;Sg]5 .
-%_ sAhfdf lnPsf] j:t' cGtMz'Ns clws[tn] hkmt ug'{ cl3
;DalGwt JolQmnfO{ hkmt ug'{ gkg]{ s'g} sf/0f eP ;f]sf] k|df0f k]z ug{sf]
nflu ;ft lbgsf] ;"rgf lbg' kg]{5 .
kl/R5]b–%
cGtMz'Ns clws[t / Ohfhtkqjfnfsf] sfd, st{Jo / clwsf/
!@= cGtMz'Ns clws[tsf] sfd, st{Jo / clwsf/ M -!_ cGtMz'Ns clws[tsf]
sfd, st{Jo / clwsf/ b]xfo adf]lhd x'g]5 M–
-s_ uf]bfddf /x]sf] cGtMz'Ns nfUg] j:t' laqmL ljt/0f jf
cf];f/ k;f/ ug{ uf]bfd aflx/ lgsfNbf cfÇgf]
pkl:yltdf To:tf] j:t' lgsfNg nufO{ ;f]sf] nut
k|lti7fgsf] pTkfbg :yndf /fVg nufpg],
-v_ ljefuaf6 dfu ul/Psf] cGtMz'Ns nfUg] j:t'sf]
pTkfbg jf laqmL ljt/0f jf uf]bfddf /x]sf] j:t'sf]
kl/df0f / c;'n pk/ ePsf] cGtMz'Ns jf ljefun]
dfu]sf] c? s'g} s'/fsf] k|ltj]bg ljefudf k7fpg],

 gjf}+ ;+zf]wgåf/f lemlsPsf] .

(7)
 -u_ cGtMz'Ns nfUg] j:t'sf] pTkfbg jf laqmLsf] ljj/0f
cg';"rL–$ adf]lhdsf] b}lgs lstfadf /fVg nufpg],
-3_ eG;f/ gfsfaf6 cGtMz'Ns nfUg] j:t' k}7f/L ePsf]
cj:yfdf k}7f/L ug]{ Ohfhtkqjfnfsf] gfd, k}7f/L
ul/Psf] j:t'sf] kl/df0f / d"No :ki6 v'Ng] u/L b}lgs
lstfadf hgfO{ /fVg],
-ª_ Ohfhtkqjfnfn] lgod !# adf]lhd k"/f ug'{kg]{ sfd,
st{Jo k"/f u/] gu/]sf] ;do ;dodf lg/LIf0f ug]{,

-ª!_ cGtMz'Ns nfUg] j:t' pTkfbg ug]{ k|lti7fgsf] dfl;s
¿kdf lg/LIf0f u/L cGtMz'Ns lgwf{/0f ug]{,
-r_ cGtMz'Ns clws[tn] o; lgodfjnL adf]lhd cfÇgf] st{Jo
kfng ug]{ ;Gbe{df ljefun] tf]s]sf] cGo sfo{x¿ ug]{ .
-@_ Ohfhtkqjfnfn] :jo+ lgisfzg k|lqmof cg';f/ cfkm}
lgisfzg u/]sf] cGtMz'Ns nfUg] j:t'sf] xsdf cGtMz'Ns clws[tn]
ljefun] tf]s] adf]lhdsf] k|lqmof ckgfO{ Ohfhtkqjfnfsf] vftf tyf
ljj/0f hf“rL k|dfl0ft ug'{ kg]{5 .
!#= Ohfhtkqjfnfsf] sfd tyf st{Jo M -!_ cGtMz'Ns nfUg] j:t' pTkfbg
ug]{ Ohfhtkqjfnfsf] sfd tyf st{Jo b]xfo adf]lhd x'g]5 M–
-s_ o; lgod adf]lhd k]z ug'{kg]{ ljj/0f / kmf“6jf/L ljefun]
tf]s]sf] 9f“rfdf j:t'sf] xsdf j:t' lgisfzg ePkl5
tyf ;]jfsf] xsdf aLhs hf/L ePkl5sf] dlxgfsf] @%
ut] leq cGtMz'Ns clws[t ;dIf k]z ug'{kg]{,
-v_ pTkfbg ePsf] / laqmL ljt/0f ePsf] j:t'sf] ljj/0f
b}lgs lstfadf hgfO{ /fVg] / lg/LIf0fsf] qmddf
cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/LnfO{ ;f]
lstfa b]vfpg],
-u_ pTkfbg ePsf] j:t'sf] gd"gf cGtMz'Ns clws[t jf lghn]
v6fPsf] sd{rf/Laf6 k|dfl0ft u/fO{ sfof{nodf k7fpg],
-3_ uf]bfddf /flvPsf] j:t'sf] ljj/0f cGtMz'Ns clws[t
jf lghn] v6fPsf] sd{rf/Laf6 k|dfl0ft u/fO{ ;f]sf]
lg:;f /fVg] .
 t];|f] ;+zf]wgåf/f yk .
 ;ftf}+ ;+zf]wgåf/f ;+zf]lwt .

(8)
 -@_ cGtMz'Ns nfUg] j:t'sf] ;]jf k|bfg ug]{ Ohfhtkqjfnfsf] sfd
tyf st{Jo b]xfo adf]lhd x'g]5 M–
-s_ k|bfg u/]sf] ;]jfsf] aLhs / ;f]sf] lx;fa b}lgs ¿kdf
/fVg],

-v_ cGtMz'Ns nfUg] ;]jf k|bfg ug]{ sfddf k|of]u x'g]
cGtMz'Ns nfUg] j:t'sf] vl/b k|df0f jf vl/b aLhs
;fydf /fVg],

-u_
cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/Ln] dfu]sf
avt v08 -s_ adf]lhdsf] sfuhft pknAw u/fpg] .
-#_ cGtMz'Ns nfUg] j:t'sf] k}7f/L ug]{ Ohfhtkqjfnfsf] sfd
tyf st{Jo b]xfo adf]lhd x'g]5 M–
-s_ cGtMz'Ns nfUg] j:t' k}7f/L ul/Psf] cj:yfdf
cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/L
;dIf aLhs k]z ug'{kg]{,
-v_ k|lttkqsf] dfWodaf6 cGtMz'Ns nfUg] j:t' k}7f/L
ul/Psf] cj:yfdf j:t'sf] ls6fgL ljj/0f, eG;f/
k|of]hgsf] nflu j:t' juL{s/0f zLif{s, k|To]s
j:t'sf] k|lt OsfO{ d"No / kl/df0f cGtMz'Ns
clws[t ;dIf k]z ug'{kg]{ .
-$_ Ohfhtkqjfnfn] k|fKt u/]sf] Ohfhtkq cfÇgf] sf/f]af/
:yndf ;a}n] b]Vg] u/L /fVg' kg]{5 .

-%_ ===================

kl/R5]b %s=
sf/f]af/sf] clen]v ;DaGwL Joj:yf
!#s= clen]v /fVg' kg]{ M -!_ Ohfhtkqjfnfn] P]g / o; lgodfjnLsf]
k|of]hgsf] lgldQ b]xfosf sfuhft / ljj/0fsf] clen]v /fVg' kg]{5 M–
-s_ r'/f]6 pTkfbs Ohfhtkqjfnfn] cg';"rL– $, %, ^, &,
*, ( / (s= adf]lhdsf vftf / ltgsf] ljj/0f,

 5}7f}+ ;+zf]wgåf/f ;+zf]lwt .

 5}7f}+ ;+zf]wg4f/f lemlsPsf] .
 gjf}+ ;+zf]wgåf/f yk .

(9)
 -v_
dlb/f, l:k|6, v'bf] / lao/ pTkfbs Ohfhtkqjfnfn]
cg';"rL–$, (s=, !), !! / !@ adf]lhdsf vftf,
kmf“6jf/L / ltgsf] ljj/0f,
-u_ cGtMz'Ns ljj/0f a'emfpg' kg]{ ;a} Ohfhtkqjfnfn]
cg';"rL–$u= / $3= adf]lhdsf vl/b tyf laqmL
vftfx¿,
-3_ cfkm"n] hf/L u/]sf tyf k|fKt u/]sf aLhsx¿,
-ª_ Jofkf/, n]vf, gub k|fKtL / e'QmfgL ;DaGwL clen]v,
-r_ cfkm"n] u/]sf] cfoft / lgof{t;“u ;DalGwt ;Dk"0f{
sfuhftx¿,
-5_ ljefun] tf]s]sf cGo sfuhftx¿ .
-@_ pklgod -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg s'g} pBf]u jf
vf; Joj;fosf] nflu yk clen]vx¿ /fVg' kg]{ u/L ljefun] tf]Sg ;Sg]5 .
-#_ Ohfhtkqjfnfn] o; lgod adf]lhd /fVg' kg]{ clen]vx¿
ljefusf] cg'dlt lnO{ sDKo"6/ jf To:t} cGo oflGqs k|0ffnLdf ljefun]
tf]lslbP adf]lhdsf] tl/sf ckgfO{ /fVg ;Sg]5 .
-$_ o; lgod adf]lhd Ohfhtkqjfnfn] /fv]sf] clen]v cGtMz'Ns
clws[tn] sf/f]af/ ;do jf sfof{no ;dodf h'g;'s} avt x]g{ ;Sg]5 .
-%_ pklgod -$_ adf]lhd cGtMz'Ns clws[tn] clen]v hf“r ug]{
l;nl;nfdf dfu u/]sf sfuhft / ljj/0f pknAw u/fpg' / cfjZos
;xof]usf nflu sd{rf/Lsf] Joj:yf ug'{ Ohfhtkqjfnfsf] st{Jo x'g]5 .
!#v= vftf k|dfl0ft ;DaGwL Joj:yf M P]gsf] bkmf !)v= sf] pkbkmf -@_
adf]lhdsf vftfx¿ sf/f]af/ ;'? ug'{ k"j{ cGtMz'Ns clws[taf6 k|dfl0ft
u/fpg' kg]{5 .
!#u= Ohfhtkqjfnfn] cGtMz'Ns ljj/0f k]z ug'{ kg]{ M cGtMz'Ns p7fO{
a'emfpg' kg]{ bfloTj ePsf Ohfhtkqjfnfn] ljqmd ;+jt\ cg';f/sf] Ps
dlxgfsf] cGtMz'Nssf] ljj/0f ;f] dlxgf ;dfKt ePsf] ldltn] @% lbg
leq ;"lt{hGo kbfy{ afx]s :jo+ lgisfzg k|0ffnL cGtu{tsf k|lti7fgn]
cg';"rL–$ª= adf]lhdsf] 9f“rfdf / ;"lt{hGo kbfy{ / ef}lts lgoGq0f
k|0ffnL cGtu{tsf k|lti7fgn] cg';"rL–$r= adf]lhdsf] 9f“rfdf ;DalGwt
cGtMz'Ns clws[t ;dIf k]z ug'{ kg]{5 .

PSsfO;f} ;+zf]wgåf/f ;+zf]lwt

(10)
!#3= cGtMz'Ns ljj/0f k]z ug{ nufpg ;lsg] M s'g} Ohfhtkqjfnfsf] d[To'
ePdf jf lghn] cGtMz'Ns ljj/0f k]z ug{ zf/Ll/s jf dfgl;s ¿kdf
c;dy{ ePdf lghsf] d[To' ePsf] jf lgh zf/Ll/s jf dfgl;s ¿kdf
c;dy{ ePsf] cl3Nnf] lbg;Ddsf] cjlw;Dd lghn] cGtMz'NshGo
sf/f]af/ u/]sf] dfgL cGtMz'Ns clws[tn] ;f] dlxgfsf] cGtMz'Ns ljj/0f
lghsf] xsjfnf jf sfg"g adf]lhdsf] k|ltlglwnfO{ k]z ug{ nufpg ;Sg]5 .

!#ª= cGtMz'Ns lkmtf{ ;DaGwL Joj:yf M -!_ P]gsf] bkmf #v= sf] pkbkmf -%_
adf]lhd cGtMz'Ns lkmtf{ kfpg cfGtl/s /fh:j ljefun] tf]s]sf] 9f“rfdf
cGtMz'Ns clws[t ;dIf b/vf:t k]z ug'{ kg]{5 .
-@_ pklgod -!_ adf]lhd k]z x'g] b/vf:t ;fy ljefun] tf]s]
adf]lhdsf lgof{t k|dfl0ft x'g] sfuhft k]z ug{' kg{]5 .
-#_ P]gsf] bkmf #v= sf] pkbkmf -^_ adf]lhd lkmtf{ ul/g] cGtMz'Ns
/sd aL; xhf/ ¿k}of“eGbf a9L ePdf ;DalGwt JolQmsf] a}+s vftfdf
hDdf x'g] u/L r]s dfkm{t e'QmfgL ug{' kg{]5 .
kl/R5]b–^
r'/f]6 / la“8Lsf ;DaGwdf ljz]if Joj:yf
!$= r'/f]6sf] pTkfbg tyf laqmL ljt/0f M r'/f]6 pTkfbg ug]{ Ohfhtkqjfnfn]
b]xfo adf]lhdsf] sfo{ ug'{ kg]{5 M–
-s_ sRrf / sf]/f ;"lt{sf] lx;fa /fVg' kg]{ M r'/f]6 agfpgsf]
lgldQ k|lti7fgdf lemsfOPsf] ;a} k|sf/sf] :jb]zL / ljb]zL
;"lt{sf] lx;fa tyf ljj/0f cg';"rL–% adf]lhdsf] 9f“rfdf
/fvL k|lti7fgdf vl6Psf cGtMz'Ns clws[t jf lghn]
v6fPsf] sd{rf/Laf6 k|dfl0ft u/fO{ /fVg' kg]{,
-v_ ;"lt{ vktsf] lx;fa /fVg] M r'/f]6 agfpgnfO{ k|of]u
ul/Psf] ;"tL{sf] lx;fa cg';"rL–^ adf]lhdsf] 9f“rfdf /fvL
k|lti7fgdf vl6Psf cGtMz'Ns clws[t jf lghn] v6fPsf]
sd{rf/Laf6 k|To]s lbg h“rfO{ k|dfl0ft u/fO{ /fVg' kg]{,
-u_ r'/f]6df ;'lt{sf] cg'kft v'nfpg] M ljleGg k|sf/sf] r'/f]6
agfpg k|of]u ul/g] :jb]zL / ljb]zL ;'lt{sf] cg'kft v'nfO{
ljefuaf6 :jLs[tL lnO{ /fVg' kg]{,

 kGw|f}+ ;+zf]wgåf/f yk .

(11)
 -3_ tof/L r'/f]6 a§f aGbL ug]{ M laqmLof]Uo tof/L r'/f]6nfO{
/fd|f];“u hf“ra'em u/L a§fdf xfnL aGb ug]{ tyf uf]bfdaf6
laqmLsf] nflu lgsflnPsf] r'/f]6 cGtMz'Ns clws[tsf]
:jLs[lt a]u/ sf/vfgfdf k'gM Nofpg gx'g],
-ª_ r'/f]6sf a§fx¿ Kofls· ug]{ M tof/L r'/f]6sf a§fx¿nfO{
7"nf] sfuhdf aGb u/L b}lgs aGb ul/Psf] r'/f]6sf] a§f
;+Vof, l;nl;n]jf/ gDa/ / aGb ul/Psf] ldlt ;d]t :ki6
b]lvg] u/L cg';"rL–& adf]lhdsf] 9f“rfdf pNn]v ug]{ tyf
uf]bfddf /flvPsf] r'/f]6sf] lx;fa cg';"rL–* adf]lhdsf]
9f“rfdf /fVg' kg]{,
-r_ uf]bfdaf6 r'/f]6 lgsfNg] tl/sf M r'/f]6 laqmL ug{sf]
lgldQ uf]bfdaf6 aflx/ lgsfNgnfO{ cg';"rL–( adf]lhdsf]
9f“rfdf kmf/fd e/L cGtMz'Ns clws[t jf lghn] v6fPsf]
sd{rf/L ;dIf k]z ug]{ tyf lghx¿af6 hf“rL lgisfzg
ug]{ Ohfht k|fKt ePkl5 ;f]sf] ljj/0f e/L /fVg] .

!$s= ljefun] r'/f]6 / la“8Lsf] k|ltnlAw b/ tf]Sg ;Sg] M -!_ o; lgodfjnLdf
cGoq h'g;'s} s'/f n]lvPsf] eP tfklg r'/f]6 / la“8Lsf] pTkfbgsf]
k|ltnlAw b/ ljefun] tf]Sg ;Sg]5 .
-@_ pklgod -!_ adf]lhd ljefun] k|ltnlAw b/ gtf]s]sf] cj:yfdf
r'/f]6 / la“8L pTkfbg ug]{ Ohfhtkqjfnfn] k]z u/]sf] k|ltnlAw b/ pk/
hf“ra'em u/L To:tf] k|ltnlAw b/nfO{ ljefun] dfGotf lbg ;Sg]5 .
◆
!% la“8Lsf] pTkfbg tyf laqmL ljt/0f M -!_ la“8L pTkfbg ug]{
Ohfhtkqjfnfn] ;f] la“8L pTkfbg ug{sf] nflu vkt ePsf] sRrf ;"lt{sf]
lx;fa /fvL la“8Lsf] pTkfbg tyf laqmL ljt/0f ug'{ kg]{5 .
-@_ pklgod -!_ adf]lhd la“8Lsf] pTkfbg u/L laqmL ug'{ k"j{
cg";"rL–( adf]lhdsf] lgisfzg dfu kmf/fd cGtMz'Ns clws[t jf lghn]
tf]s]sf] sd{rf/Laf6 :jLs[t u/fP/ dfq lgisfzg ug'{ kg]{5 .
kl/R5]b–&
dlb/f ;DaGwL ljz]if Joj:yf

 P3f/f}+ ;+zf]wgåf/f ;+zf]lwt .

 gjf}+ ;+zf]wgåf/f yk .
◆ gjf}+ ;+zf]wgåf/f ;+zf]lwt .

(12)
!^= dlb/f pTkfbg M dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] k]6]G6 l:6n
Knf06af6 pTkflbt l:k|6sf] ld>0f -An]l8·_ af6 dfq dlb/f pTkfbg ug'{
kg]{5 .

-@_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] lao/, jfOg tyf !%,
@%, #), $), %) / &) o"=kL= zlQmsf] dlb/f ljefun] tf]s] adf]lhdsf]
kl/df0fdf af]tnaGbL u/L pTkfbg ug'{ kg]{5 .

-#_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] cfkm"n] pTkfbg u/]sf]
&) o"=kL= zlQmsf] dlb/fnfO{ #)) ldnL ln6/sf] k]6 af]tn jf ljefun]
tf]s] adf]lhd af]tnaGbLdf dfq laqmL ug'{ kg]{5 .

-$_ jfOgsf] pTkfbg ubf{ k]6]G6 :6Ln 6\of° jf sf7sf] ef“8f
-Eof6_ df /fvL kmd]{G6]zg ug'{ kg]{5 .

--%_ pklgod -$_ adf]lhdsf]] Joj:yf ;+jt\ @)&^ ;fn j}zfv !
ut]b]lv nfu" x'g]5 .
!&= sRrf kbfy{sf] ;+/If0f M dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] df]nl;;,
:k|L6 nufotsf sRrf kbfy{sf] plrt ;+/If0fsf] k|aGw ug'{ kg]{5 . To:tf
sRrf kbfy{sf] plrt ;+/If0fsf] k|aGw gu/L xflg gf]S;fgL ePdf ;f] afkt
To:tf] Ohfhtkqjfnfn] pTkfbg ug]{ dlb/f tkm{sf] pRrtd b/aGbL cg';f/
nfUg] /fh:j ;f] Ohfhtkqjfnfaf6 c;'n pk/ u/L lng' kg]{5 .
!*= Aofr / l;nl;n]jf/ gDa/ c+lst ug'{kg]{ M -!_ dlb/fsf] pTkfbg k|lqmof

;dfKt ePkl5 To:tf] dlb/f /flvPsf] k|To]s af]tndf Aofr gDa/,

l;nl;n]jf/ gDa/, pTkfbg ldlt, pTkfbg ug]{ Ohfhtkqjfnfsf] gfd,
6]«8dfs{ / zlQm n]lvPsf] n]jn c+lst u/L uf]bfddf k7fpg' kg]{5 .
-@_ pklgod -!_ adf]lhd uf]bfddf k7fp“bf cg';"rL–(s adf]lhdsf]
9f“rfdf Aofr lgoGq0f vftf k|dfl0ft u/L /fVg' kg]{5 .
!(= jf; ;DaGwL /]s8{ /fVg] M -!_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] jf;
agfpgsf] nflu km/d]G6]zg ubf{ k|of]u u/]sf] sRrf kbfy{, kfgLsf] dfqf
;d]t pNn]v u/L ;f]sf] ljj/0f :ki6 b]lvg] u/L nut /fVg' kg]{5 .
-@_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] l8li6n]zg -r'xfg_ sf]
nflu tof/ ePsf] jf; l8li6n]zg Knf06df xfNg' cufj} l8li6n ug]{

 rf}wf}+ ;+zf]wgåf/f ;+zf]lwt .

 gjf}+ ;+zf]wgåf/f yk .
 c7f/f}+ ;+zf]wgåf/f yk .
 ;ftf}+ ;+zf]wgåf/f ;+zf]lwt .

(13)
 jf;sf] kl/df0f / e]6 g+= sf] nut /fvL ;f]sf] hfgsf/L cGtMz'Ns
clws[t jf lghn] v6fPsf] sd{rf/LnfO{ lbg' kg]{5 .
@)= Ohfht j]u/ l8li6n/L jf a|'c/Lleq k|j]z ug{ gkfpg] M l8li6n/L jf
a|'c/Lleq dlb/f agfpg] jf dlb/f /fv]sf] 7fp“lg/ l8li6n/L / a|'c/Lsf]
sfdbf/ afx]s a];/f]sf/jfnf cGo s'g} klg JolQm cGtMz'Ns clws[t jf
lghn] v6fPsf] sd{rf/Lsf] Ohfht a]u/ k|j]z ug{ kfpg] 5}g .
@!= lg/LIf0f k'l:tsf /fVg' kg]{ M dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] l8li6n/L
jf a|'c/Ldf ljefun] tf]s] adf]lhdsf] Pp6f lg/LIf0f k'l:tsf /fVg' kg]{5 .
cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/Ln] l8li6n/L jf a|'c/L
lg/LIf0f ubf{ lg/LIf0f ldlt, ;do / dlb/f pTkfbg k|lqmofdf ;DaGwdf
b]v]sf] q'l6 ;DaGwL ;a} s'/f ;f] k'l:tsfdf n]Vg' kg]{5 .
@@= dlb/fsf] lx;fa /fVg] M -!_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] jf;af6
r'xfg ePsf] dlb/fsf] kl/df0f / To;sf] zlQm ;d]t v'nfO{ cg';"rL–!) /
dlb/f laqmL / ;f]af6 k|fKt x'g] cGtMz'Nssf] kmf6“jf/L cg';"rL–!!
adf]lhdsf] 9f“rfdf ljj/0f tof/ u/L /fVg' kg]{5 .
-@_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] dlb/f agfpg k|of]u u/]sf]
cGg / kmnkm"nsf] lx;fa /fvL To;af6 s] slt dlb/f pTkfbg eof] ;f] sf]
ljj/0f e/L cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/Laf6 k|dfl0ft
u/fO{ /fVg' kg]{5 .

-#_ =================

@#= df}Hbft sdLsf] ldGxf M -!_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] cfkm";“u
/x]sf] dlb/fsf] df}Hbftdf jfliks/0f, b'jf}{lws/0f, r'xfj6 jf af]tndf dlb/f
ebf{sf] sf/0faf6 Ps k|ltzt;Dd sdL x'g cfPdf dfl;s ljj/0fdf
pNn]v u/L ldGxfsf] nflu cGtMz'Ns clws[t ;dIf k]z ug'{ kg]{5 .
-@_ pklgod -!_ adf]lhd k]z ePsf] ljj/0f cGtMz'Ns clws[tn]

tL; lbgleq hf“r ug'{ kg]{5 .
-#_ pklgod -@_ adf]lhd hf“r ubf{ df}Hbft sdL ePsf] dgfl;a
dflkmssf] sf/0f ePdf cfwf/ :ki6 v'nfO{ cGtMz'Ns clws[tn] Ps
k|ltzt;Dd df}Hbft sdL ldGxf lbg ;Sg]5 .
-$_ ==================

 5}7f}+ ;+zf]wg4f/f lemlsPsf] .

 bf];|f] ;+zf]wgåf/f ;+zf]lwt .
 ;f]x|f}+ ;+zf]wgåf/f ;+zf]lwt .

(14)
 -$s_ ===============
-%_ ==================

@#s= ljo/ df}Hbft sdLsf] ldGxf M -!_ ljo/ pTkfbg ug]{ Ohfhtkqjfnfn]
tof/L lao/===== kfZr//fOh]zg, Kofs]lhË tyf uf]bfddf e08f/0f ubf{
6'6km'6 jf lau|]/ af]tndf k|of]u x'g g;Sg] cj:yfsf qmfpgss{sf] df}Hbft
sdLsf] ljj/0f ljefun] tf]]s]sf] 9f“rfdf dfl;s ¿kdf pNn]v u/L ldGxfsf
nflu cGtMz'Ns clws[t ;dIf k]z ug'{ kg]{5 .
-@_ pklgod -!_ adf]lhd k]z ePsf] ljj/0f cGtMz'Ns clws[tn]

tL; lbg leq hf“r ug'{ kg]{5 . To;/L hf“r ubf{ ======= kfZr//fOh]zg,
Kofs]lhË tyf uf]bfddf e08f/0f ubf{ 6'6km'6 jf lau|]sf] ljo/sf] ef}lts
k/LIf0f u/L a9Ldf b'O{ k|ltzt;Dd df}Hbft sdLsf] ldGxf lbg ;Sg]5 .
===========

@#v= k'/fgf] tof/L dlb/fsf] k'gM k|zf]wg ug{ :jLs[lt lng' kg]{M laqmL ljt/0f
u/L lkmtf{ cfPsf] jf laqmL geO{ uf]bfddf /x]sf k'/fgf] tof/L dlb/fnfO{
k'gM k|zf]wg u/L dlb/f pTkfbg ug{ rfxg] Ohfhtkqjfnfn] ljefusf] k"j{
:jLs[lt lnO{ dlb/fsf] k'gM k|zf]wg ug{ ;Sg]5 .

kl/R5]b–*
;Vv/ / v'bf] -df]nfl;;_ ;DaGwL ljz]if Joj:yf
@$= ;'/lIft ;fy /fVg' kg]{ M lrgL tyf vf“8;f/L ldnn] cfkm"n] pTkfbg u/]sf]
df]nfl;; ;~ro ubf{ kfgL gk:g] u/L ;+/If0fsf] plrt k|aGw u/L ;f]sf] laqmL
sfof{nosf] l;kmfl/zdf ug'{ kg]{5 . To;/L pko'Qm ;+/If0fsf] Joj:yf gu/L
xflg gf]S;fgL ePdf To:tf df]nfl;;df nfUg] cGtMz'Ns ldGxf lbOg] 5}g .
@%= pTkfbg / laqmLsf] lx;fa /fVg' kg]{ M lrgL jf vf“8;f/L ldnn] ;Vv/ jf
v'“bf] -df]nfl;;_ pTkfbg u/]kl5 b}lgs ¿kdf ePsf] To:tf] pTkfbgsf]
 ;ftf}+ ;+zf]wgåf/f lemlsPsf] .
 gjf}+ ;+zf]wgåf/f yk .

PSsfO;f}+ ;+zf]wgåf/f ;+zf]lwt .
 ;f]x|f}+ ;+zf]wgåf/f ;+zf]lwt .

PSsfO;f}+ ;+zf]wgåf/f ;+zf]lwt .
 P3f/f}+ ;+zf]wgåf/f lemlsPsf] .

PSsfO;f}+ ;+zf]wgåf/f yk .

(15)
 laqmLsf] lx;fa cg';"rL–!@ adf]lhdsf] 9f“rfdf cBfjlws u/L dfl;s
¿kdf sfof{nodf k|ltj]bg k]z ug'{ kg]{5 .

@%s= l:k|6 tyf Oyfgf]nnfO{ cGo k|of]udf Nofpg] M -!_ Ohfhtkqjfnfn]
l:k|6nfO{ cGo k|of]udf Nofpg] p2]Zon] l8g]r8{ l:k|6 agfp“bf ;DalGwt
cfGtl/s /fh:j sfof{noaf6 :jLs[lt lnO{ /]lS6kmfO8 jf x]8\; l:k|6df
kfOl/l8g jf sf]lrl;g jf ldyfon cNsf]xn cfotgsf] lx;faaf6 sDtLdf
)=)@ k|ltzt ld>0f u/L l8g]r8{ l:k|6 agfpg kg]{5 . o:tf] ld>0f ubf{
cfjZostfg';f/ /+lug ug{'kg]{ u/L ljefun] OhfhtkqjfnfnfO{ lgb]{zg lbg
;Sg]5 . cfGtl/s /fh:j sfof{non] /]lS6kmfO8 l:k|6af6 l8g]r8{ l:k|6
agfpg] :jLs[lt lb“bf /]lS6kmfO8 l:k|6af6 cfpg] cGtMz'Ns g36g] u/L
dfq :jLs[lt lbg' kg]{5 .
-@_ Ohfhtkqjfnfn] k]6«f]ndf ;ld>0f ug{] k|of]hgsf] nflu pTkfbg
u/]sf] PgxfO8«; Oyfgf]n g]kfn cfon lgud jf g]kfn ;/sf/af6 :jLs[lt
k|fKt lgsfonfO{ dfq laqmL ug'{ kg]{5 . o:tf] j:t' laqmLsf] nflu
k|lti7fgaf6 lgisfzg ubf{ cfGtl/s /fhZj sfof{noaf6 :jLs[lt lng'
kg]{5 . cfGtl/s /fhZj sfof{non] o:tf] :jLs[lt lb“bf To:tf] j:t'df sDtLdf
b'O{ k|ltzt k]6«f]n ld>0f ug'{kg]{ u/L lg:sfzg ug{ :jLs[lt lbg' kg]{5 .

-#_ df]nf;];, /]lS6kmfO{8 l:k|6, O=Pg=P, dfN6 l:k|6 nufotsf
dlb/fsf sRrf kbfy{ tyf l8g]r8{ l:k|6sf] k}7f/L, pTkfbg tyf las|L
ljt/0fsf nflu ljefun] k|lqmof tf]sL lgoGq0f ug{ ;Sg]5 .
kl/R5]b–(
ljljw
@^= df}Hbft hf“Rg ;Sg] M Ohfhtkqjfnfn] cGtMz'Ns nfUg] j:t' ;DaGwL
sRrf kbfy{ cw{ tof/L kbfy{ jf j:t' tyf tof/L kbfy{ jf j:t'sf] df}Hbft
hf“r ug{sf nflu sfof{non] s'g} klg ;dodf sd{rf/L v6fpg ;Sg]5 .
To:tf] sd{rf/LnfO{ df}Hbft hf“r ug{ lbg' Ohfhtkqjfnfsf] st{Jo x'g]5 .
To;/L hf“r ul/Psf] ljj/0fsf] k|ltj]bg sfof{non] ljefudf k]z ug'{ kg]{5 .
@&= Ohfhtkqjfnfn] b'3{6gfsf] ;"rgf lbg' kg]{ M Ohfhtkqjfnfn] pTkfbg
:yndf s'g} lsl;dsf] b'3{6gf ePdf ;f] s'/fsf] ;"rgf oyfzL3| ;DalGwt
cGtMz'Ns clws[t jf ljefunfO{ lbg' kg]{5 . ;f] adf]lhdsf] ;"rgf glbPdf
To:tf] b'3{6gfaf6 g]kfn ;/sf/nfO{ x'g uPsf] cGtMz'Ns ;DaGwL xflg
gf]S;fgL Ohfhtkqjfnfn] g} Joxf]g{' kg]{5 .

 bf];|f] ;+zf]wgåf/f yk .
 gjf}+ ;+zf]wgåf/f yk .

(16)
 
t/ Ohfhtkqjfnfn] cGtMz'Ns nfUg] j:t' jf kbfy{ Ps
:yfgaf6 csf]{ :yfgdf 9'jfgL ubf{ b'3{6gf eO{ To:tf] j:t' jf kbfy{
gf]S;fgL ePsf] cj:yfdf ;f] j:t'sf] aLdf u/fPsf] /x]5 / ;f]sf] Ifltk"lt{
k|fKt ePsf] /x]5 eg] ;f] Ifltk"lt{ k|fKt ePsf] xb;Dd g]kfn ;/sf/nfO{
x'g uPsf] cGtMz'Ns ;DaGwL xflg gf]S;fgL Ohfhtkqjfnfn] Joxf]g'{ kg]{
5}g .
@*= k|lti7fg aGb ubf{ ;"rgf lbg' kg]{ M -!_ s'g} k|lti7fg s'g} klg sf/0fn] aGb
ug'{ k/]df To:tf] sf/0f k|i6 v'nfO{ To;/L aGb ug'{eGbf tLg lbg cufj}
;DalGwt cGtMz'Ns clws[t / ljefunfO{ lnlvt ¿kdf hfgsf/L u/fpg'
kg]{5 .

===========================================================
-@_ pklgod -!_ adf]lhdsf] ;"rgf k|fKt ePdf ljefun] cfjZos
;Dem]df ;f] k|lti7fg rfn' /fVg ;DalGwt JolQmnfO{ cfb]z lbg ;Sg]5 .

@(= d"No v'nfpg' kg]{ M -!_ dlb/f, lao/, r'/f]6 ;"lt{, v}gL, u'6\vf,
lgsf]l6go'Qm jf lgsf]l6g /lxt kfgd;fnf tyf o:t} cGo ;"lt{hGo
kbfy{x¿ pTkfbg ug]{ tyf k}7f/L ug]{ Ohfhtkqjfnfn] cfkm\gf] ljt/s,
yf]s tyf v'b|f laqm]tfnfO{ laqmL ug]{ d"No ;fj{hlgs u/L cfkm"n] pTkfbg
u/]sf] j:t'df clwstd v'b|f d"No c+lst ug'{ kg]{5 .
-@_ pklgod -!_ adf]lhdsf] Ohfhtkqjfnfn] cfsf/ / u'0f:t/
kl/jt{g ug'{ k/]df jf gof“ a|f08 pTkfbg ug'{ k/]df ljefusf] k"j{ :jLs[lt
lng' kg]{ / gof“ a|f08sf] pTkfbg ug'{ cl3 af“sL aSof}tf /fh:j r'Qmf
u/]sf] x'g' kg]{5 .

@(s= ;]jf laqmL ubf{ aLhs hf/L ug'{kg]{ M P]gsf] bkmf # sf] pkbkmf -!_
adf]lhdsf] ;]jf laqmL ubf{ cg';"rL–!# adf]lhdsf] 9f“rfdf lahs hf/L ug'{
kg]{5 .

@(v= cGtMz'Ns l6s6sf] k|of]u M -!_ g]kfnleq pTkfbg tyf k}7f/L x'g] ljefun]
tf]s]sf cGtMz'NshGo j:t'df ljefun] tf]s]sf] 9f“rfsf cGtMz'Ns l6s6
k|of]u ug'{kg]{5 .

 ;ftf}+ ;+zf]wgåf/f yk .
 5}7f}+ ;+zf]wgåf/f yk .

PSsfO;f}+ ;+zf]wgåf/f lemlsPsf] .
 5}7f}+ ;+zf]wgåf/f ;+zf]lwt .
 t]x|f} ;+zf]wgåf/f yk .
 kf“rf} ;+zf]wgåf/f yk .

(17)
 -@_ pklgod -!_ adf]lhd k|of]u ug]{ l6s6 ljefun] tf]s]sf] k|lqmof
adf]lhd 6f“; ug'{kg]{5 .
@(u= kf/bzL{ Knfli6ssf] vf]n -lz|+s Sofk_ k|of]u ug'{kg]{ M dlb/f pTkfbg ug]{
k|lti7fgn] cfkm"n] pTkfbg u/]sf] dlb/f -lao/, jfOg / ;fO8/ afx]s_ sf]
af]tndf cGtMz'Ns l6s6sf] ;'/Iffsf] nflu =========== kf/bzL{
Knfli6ssf] vf]n -lz|+s Sofk_ k|of]u ug'{ kg]{5 .

#)= cGtMz'Ns l6s6 b:t"/ nfUg] M -!_ g]kfnleq pTkfbg tyf k}7f/L x'g]
dlb/f jf ;"lt{hGo kbfy{ pTkfbg jf k}7f/L u/L e08f/0f ubf{sf avt
cGtMz'Ns l6s6 6f“; ug'{ kg]{5 .

-@_ pklgod -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg lao/
pTkfbg ug]{ k|lti7fgn] tof/L lao/ clGtd ¿kdf af]tnaGbL ubf{ ljefu
jf sfof{noaf6 l;naGbL ul/Psf] :yfoL ¿kdf hl8t ljB'tLo ;"rgf
;Dk|]if0f Ifdtf ePsf] c6f] Çnf]ld6/ ;lxtsf] kfOkaf6 dfq af]tnaGbL ug]{
u/L ljefun] tf]Sg]5 .  To;/L af]tnaGbL u/]kl5 ljefun] tf]s]adf]lhd
k|lti7fgn] k|To]s af]tnsf] lasf]{df kg]{ u/L jf sf6'{gdf cGtMz'Ns l6s6
6f“;L uf]bfddf e08f/0f ug'{ kg]{5 .
➢
-@s_ l;uf/sf] k|To]s a§fdf / d'vdf /fVg] ;"lt{, v}gL, u'6\vf,
lgsf]l6go'Qm jf lgsf]l6g /lxt kfgd;fnf tyf o:t} cGo ;"lt{hGo
kbfy{x¿sf] k|To]s Kofs]6, a§f jf kf]sfdf ljefun] tf]s] adf]lhd
cGtMz'Ns l6s6 nufpg' kg]{5 .

-#_ pklgod -!_, -@_ / -@s_ adf]lhd nufOg] cGtMz'Ns l6s6
ljefun] tf]s]sf] b:t'/ lt/L cfGtl/s /fh:j sfof{no jf s/bftf ;]jf
sfof{noaf6 vl/b ug{' kg]{5 . To:tf] l6s6 ljefun] tf]s] adf]lhd c+lst
u/L cGtMz'Ns nfUg] j:t' laqmL ug'{ kg]{5 .

 rf}wf}+ ;+zf]wgåf/f yk .
 ;qf}+ ;+zf]wgåf/f yk .
 c7f/f}+ ;+zf]wgåf/f lemlsPsf] .
 bf];|f] ;+zf]wgåf/f ;+zf]lwt .
 rf}wf}+ ;+zf]wgåf/f ;+zf]lwt .
 cf7f}+ ;+zf]wgåf/f ;+zf]lwt .
 ;qf}+ ;+zf]wgåf/f ;+zf]lwt .

PSsfO;f}+ ;+zf]wgåf/f ;+zf]lwt .
➢ af¥xf}+ ;+zf]wgåf/f yk .
 t]x|f}+ ;+zf]wgåf/f ;+zf]lwt .

(18)
 
-$_ s/kf6Lsf] bfof“ s'gfdf sfof{non] pknAw u/fPsf] Ohfht
lrGx -:6Ls/_ ;a}n] b]Vg] 7fp“df 6f“;L /fVg' kg]{5 .

-%_ ========= k|lti7fgnfO{ pknAw u/fOPsf cGtMz'Ns l6s6
k|of]u ug]{ l;nl;nfdf RofltPdf, lalu|Pdf jf sd ePdf cGtMz'Ns
clws[t jf lghn] v6fPsf] sd{rf/Ln] ef}lts k/LIf0f u/L k|dfl0ft u/]sf]
cfwf/df sfof{non] To:tf cGtMz'Ns l6s6 k|lt:yfkg ug{ ;Sg]5 . To;/L
RofltPsf / lalu|Psf cGtMz'Ns l6s6sf] d'r'Nsfsf] cfwf/df ljefun]
tf]s]sf] k|lqmof cg';f/ ;DalGwt sfof{non] gi6 ug'{ kg]{5 .

#)s= cGtMz'Ns l6s6 gi6 ug]{ M -!_ ljefudf df}Hbft /xL k|of]udf Nofpg
gldNg] cj:yfsf cGtMz'Ns l6s6 gi6 ug{ b]xfo adf]lhdsf] Ps ;ldlt
/xg]5 M–
-s_ dxflgb]{zsn] tf]s]sf] ljefusf] ;DalGwt
ljifo x]g]{ lgb]{zs – ;+of]hs
-v_ lhNNff k|zf;g sfof{nosf] clws[t:t/sf]
k|ltlglw – ;b:o
-u_ sf]if tyf n]vf lgoGqs sfof{nosf]
clws[t:t/sf] k|ltlglw – ;b:o
-3_ lhNnf ;/sf/L jlsn sfof{nosf]
clws[t:t/sf] k|ltlglw – ;b:o
-ª_ lhNnf k|x/L sfof{nosf] clws[t:t/sf]
k|ltlglw – ;b:o
-r_ ljefusf] cGtMz'Ns zfvfsf] clws[t – ;b:o ;lrj
-@_ cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{nodf df}Hbft
/x]sf k|of]udf Nofpg gldNn] cj:yfsf cGtMz'Ns l6s6 gi6 ug{sf] nflu
b]xfo adf]lhdsf] Ps ;ldlt /xg]5 M–
-s_ ;DalGwt cfGtl/s /fh:j sfof{no jf
s/bftf ;]jf sfof{nosf] k|d'v s/ clws[t – ;+of]hs
-v_ lhNnf k|zf;g sfof{nosf] clws[t:t/sf]
k|ltlglw – ;b:o

 kf“rf} ;+zf]wgåf/f yk .
 rf}wf}+ ;+zf]wgåf/f lemlsPsf] .
 c7f/f}+ ;+zf]wgåf/f yk .

(19)
 -u_sf]if tyf n]vf lgoGq0f sfof{nosf]
clws[t:t/sf] k|ltlglw – ;b:o
-3_ lhNnf ;/sf/L jlsn sfof{nosf]
clws[t:t/sf] k|ltlglw – ;b:o
-ª_ lhNnf k|x/L sfof{nosf] clws[t:t/sf]
k|ltlglw – ;b:o
-Rf_ cfGtl/s /fh:j sfof{no jf s/bftf
;]jf sfof{nosf] cGtMz'Ns clws[t – ;b:o ;lrj
-#_ pklgod -!_ / -@_ adf]lhdsf] ;ldltn] ljefun] agfPsf]
sfo{ljlw adf]lhd ljefu, cfGtl/s /fh:Jf sfof{no jf s/bftf ;]jf
sfof{nodf /x]sf k|of]udf Nofpg gldNg] cGtMz'Ns l6s6 gi6 ug{ ;Sg]5 .

#!= ===============

#@= cGtMz'Ns sd{rf/L a:g] 3/ M s'g} k|lti7fgsf] nflu lgo'Qm ePsf

cGtMz'Ns sd{rf/L nfO{ k|lti7fg kl/;/leq a:gsf] nflu kmlg{r/
;lxtsf] 3/ jf sf]7fsf] Joj:yf k|lti7fgn] ug'{ kg]{5 .
##= tof/L j:t' /fVg] 7fp“ M -!_ pTkfbg ul/Psf] j:t' Ohfhtkqjfnfn] To:tf]
j:t' pTkfbg:yn kl/;/leq uf]bfddf /fVg' kg]{5 . :jo+ lgisfzg k|0ffnL
cg'¿k lgisfzg x'g]df afx]s uf]bfdsf] Pp6f tfNrfsf] ;f“rf]
O{hfhtkqjfnfsf] k|ltlglw / csf]{ tfNrfsf] ;f“rf] cGtMz'Ns clws[t jf
lghn] v6fPsf] sd{rf/Ln] /fVg' kg]{5 .
-@_ pklgod -!_ adf]lhd /flvPsf cGtMz'Ns nfUg] j:t'x¿
;'/lIft ;fy /fVg] lhDd]jf/L Ohfhtkqjfnfsf] x'g]5 . cfuf] nfuL jf rf]/L
eO{ jf c? s'g} sf/0fn] To:tf] cGtMz'Ns nfUg] j:t' gf]S;fg ePdf pQm
gf]S;fgL afkt g]kfn ;/sf/ hjfkmb]xL x'g] 5}g .
-#_ cGtMz'Ns nfUg] pTkfbg:ynleq /x]sf j:t' cGtMz'Ns
clws[tsf] k"0f{ /]vb]vdf /xg]5 . cGtMz'Ns clws[t jf lghn] v6fPsf]
sd{rf/Lsf] Ohfht a]u/ s'g} klg cGtMz'Ns nfUg] j:t' ;DaGwL sRrf
kbfy{, cw{ tof/L kbfy{ jf tof/L kbfy{ pTkfbg:yn aflx/ n}hfg x'“b}g .
:jo+ lgisfzg k|0ffnL cGtu{t lgisfzg x'g] j:t'sf] xsdf cGtMz'Ns
clws[t jf lghn] v6fPsf] sd{rf/Ln] vftf tyf ljj/0f hf“rL k|dfl0ft u/]
dfq k'Ug]5 .

 gjf}+ ;+zf]wgåf/f lemlsPsf] .

 5}7f}+ ;+zf]wgåf/f ;+zf]lwt .

(20)

#$= k|ltnlAw b/ ;DaGwL Joj:yfM -!_ v'bf] -df]nf;];_ af6 /]lS6kmfO8
:k|L6 jf O{=Pg=P= pTkfbg ug]{ Ohfhtkqjfnfn] k|To]s dlxgfsf] r'nfO{df
k|lt SjLG6n v'bf]af6 Go"gtd ^^ cf]=kL= zlQmsf] sDtLdf @) ln6/
/]lS6kmfO8 :k|L6 jf !( ln6/ O{=Pg=P= / PgxfO8«; Oyfgf]n pTkfbg ug]{
Ohfhtkqjfnfn] k|To]s dlxgfsf] r'nfO{df k|lt SjLG6n v'bf]af6 Go"gtd
&@ cf]=kL= zlQmsf] sDtLdf !( ln6/ Oyfgf]n pTkfbg ug{' kg]{5 .
-@_ cGgsf] bfgfaf6 /]lS6kmfO8 :k|L6 jf O{=Pg=P= pTkfbg ug]{
Ohfhtkqjfnfn] eG;f/ zLif{s !)=)^ cGtu{t kg]{ cGgaf6 k|To]s
dlxgfsf] r'nfO{df k|lt SjLG6n ^^ cf]=kL= zlQmsf] sDtLdf $) ln6/
/]lS6kmfO8 :k|L6 jf #* ln6/ O{=Pg=P= / eG;f/ zLif{s !)=)^ afx]sdf
kg]{ cGgaf6 k|lt SjLG6n ^^ cf]=kL= zlQmsf] sDtLdf #& ln6/
/]lS6kmfO8 :k|L6 jf #%=!% ln6/ O{=Pg=P= pTkfbg ug{' kg]{5 .
-#_ Ohfhtkqjfnfn] h'g;'s} j:t'af6 pTkflbt !)) ln6/
/]lS6kmfO8 :k|L6af6 O{=Pg=P= agfp“bf Go"gtd (% ln6/ O{=Pg=P= pTkfbg
ug{' kg]{5 .
-$_ kmnkm"naf6 jfOg pTkfbg ug]{ Ohfhtkqjfnfn] k|To]s
dlxgfsf] r'nfO{df k|lt lsnf] kmnkm"naf6 !@ k|ltzt cNsf]xnsf] dfqf
ePsf] !=% ln6/ jfOgsf b/n] ;f]xL cg'kftdf jfOg pTkfbg ug{' kg]{5 .
-%_ pklgod -!_‚ -@_ / -#_ df pNn]v ul/P b]lv afx]s s;}n]
cGo j:t'af6 /]lS6kmfO8 :k|L6 jf O{=Pg=P= pTkfbg ug{ rfx]df ljefun]
tf]s] adf]lhdsf] 9f“rfdf ljefudf lgj]bg lbg' kg]{5 .
-^_ pklgod -%_ adf]lhd s'g} lgj]bg kg{ cfPdf ljefun] To:tf]
/]lS6kmfO8 :k|L6 jf O{=Pg=P= pTkfbg ug{ k|of]u x'g] j:t'sf] cfwf/df
k|ltnlAw b/ sfod ug]{5 .
-&_ Ohfhtkqjfnfn] /]lS6kmfO8 :k|L6, O{=Pg=P= jf jfOg pTkfbg
ubf{ o; lgoddf plNnlvt b/eGbf 36L pTkfbg x'g cfPdf To;sf] plrt
/ kof{Kt sf/0f ;lxt :jLs[ltsf] nflu cGtMz'Ns clws[t ;dIf lgj]bg
lbg' kg]{5 .
-*_ pklgod -&_ adf]lhdsf] s;}sf] lgj]bg kg{ cfPdf cGtMz'Ns
clws[tn] cfjZos hf“ra'em ubf{ /]lS6kmfO8 :k|L6, O{=Pg=P= jf jfOg
pTkfbgdf k|of]u ePsf] j:t'sf] k|s[lt tyf u'0f:t/sf] cfwf/df 36L
 kf“rf} ;+zf]wgåf/f ;+zf]lwt .

aL;f}+ ;+zf]wgåf/f ;+zf]lwt .

aL;f}+ ;+zf]wgåf/f ;+zf]lwt

(21)
 pTkfbg x'g ;Sg] plrt tyf kof{Kt sf/0f b]lvPdf To:tf] 36L pTkfbg
b/sf] :jLs[lt lbg ;Sg]5 .
-(_ pklgod -*_ adf]lhd 5fglag ubf{ k|of]u ePsf] j:t'sf] k|s[lt
tyf u'0f:t/sf] cfwf/df 36L pTkfbg x'g;Sg] plrt / kof{Kt sf/0f
gb]lvPdf cGtMz'Ns clws[tn] To;sf] hfgsf/L OhfhtkqjfnfnfO{ lbO{
To;/L km/s x'g uPsf] kl/df0fsf] ;f] pBf]usf] pTkfbgsf] pRrtd
b/aGbL cg';f/ nfUg] ;Dk"0f{ cGtMz'Ns lgwf{/0f u/L To:tf] cGtMz'Ns
/sd lghaf6 c;'n pk/ ug{' kg]{5 .


#$s= ==============
#%= cg';"rLdf x]/km]/ tyf ;+zf]wg M cy{ dGqfnon] g]kfn /fhkqdf ;"rgf
k|sfzg u/L cg';"rL–@ afx]ssf cg';"rLx¿df x]/km]/ tyf ;+zf]wg ug{
;Sg]5 .
#^= vf/]hL / arfp M -!_ cGtMz'Ns lgodx¿, @)!( vf/]h ul/Psf] 5 .
-@_ cGtMz'Ns lgodx¿, @)!( cGtu{t eP u/]sf ;Dk"0f{ sfd
sf/afxLx¿ o;} lgodfjnL adf]lhd eP u/]sf] dflgg] 5g\ . 

 kGw|f}+ ;+zf]wgåf/f vf/]h .


PSsfO;f}+ ;+zf]wgåf/f ;+zf]lwt .
b|i6Jo M
-!_ s]xL g]kfn sfg"g ;+zf]wg ug]{ P]g, @)^# åf/f ¿kfGt/ ePsf zAbx¿ æ>L % sf] ;/sf/Æ
sf] ;§f æg]kfn ;/sf/Æ .
-@_ ;ftf} ;+zf]wgåf/f ¿kfGt/ ePsf zAbx¿ ælgsf;LÆ sf] ;§f ælg:sf;gÆ .

(22)
 ◆
cg';"rL–!
?= %.— sf]
-lgod # / % ;“u ;DalGwt_ l6s6 6f“:g]
>Ldfg k|d'vHo",
cfGtl/s /fh:j sfof{no÷sf]=n]=lg=sf=, ============== .
d}n]÷xfdLn] b]xfodf plNnlvt sfo{ ug{sf nflu b]xfosf sfuhft, ljj/0f / b:t'/
;+nUg /fvL Ohfhtkq kfpg÷gjLs/0fsf] nflu of] lgj]bg k]z u/]sf] 5' ÷u/]sf 5f}+ . plNnlvt
ljj/0f / tYo d}n]÷xfdLn] hfg]a'em];Dd 7Ls 5g\ .
-!_ cGtMz'Ns Ohfhtkqsf] k|sf/ M— -cfkm"n] lng' kg]{ Ohfhtkqsf] k|sf/df -7Ls_
nufpg' xf];_

Ohfhtkq k|sf/ pTkfbg k}7f/L laqmL ;~ro ;]jf O{6f cGo

gof“

gjLs/0f
sf/f]af/sf] gfd

-@_ JolQm÷k|lti7fgsf] gfd M

g]kfnL
c+u|]hL
JolQm eP klt÷kTgLsf] afa'sf] afh]÷;;'/fsf]
lghsf]M gfdM gfdM gfdM
-#_ btf{ ljj/0f M—
:yfoL n]vf gDj/ sfof{nosf] gfd M
Joj;fo btf{ ldlt sfof{no / :yfg btf{ g+=

sf/f]af/ ;'? ePsf] ldlt gjLs/0f x'g'kg]{ cf=j=

@) ÷ ÷ @) ÷

◆ gjf}+ ;+zf]wgåf/f ;+zf]lwt .

(23)
-$_ d'Vo sfof{nosf] 7]ufgf M—
:yfg M kqfrf/ ug]{ 7]ufgf
3/ g+=-Ans g+=_
j8f g+=
6f]n

 dxfgu/kflnsf
 pkdxfgu/kflnsf
 gu/kflnsf  ufp“kflnsf
lhNnf
If]q
6]lnkmf]g g+= kf]=j=g+=
k\mofS; g+= Od]n
-%_ sf/f]af/sf] d'Vo :yfg M—
-d'Vo sfof{no eGbf km/s ePdf dfq_
÷ :yfg kqfrf/ ug]{ 7]ufgf
3/ g+=-Ans g+=_
j8f g+=
6f]n

 dxfgu/kflnsf
 pkdxfgu/kflnsf
 gu/kflnsf  ufp“kflnsf
lhNnf


PSsfO;f}+ ;+zf]wg4f/f ;+zf]lwt .

PSsfO;f}+ ;+zf]wg4f/f ;+zf]lwt .

(24)
If]q
6]lnkmf]g g+= kf]=j=g+=
k\mofS; g+= Od]n
rf/ lsNnf k"j{ klZrd pQ/ blIf0f

(25)
-^_ Ohfht b:t'/÷gjLs/0f b:t'/ ;DaGwL ljj/0fM—
qm=;+ sf/f]af/sf] gfd÷Ohfhtkq bflvnf b:t'/ hl/jfgf a}+s÷sfof{no ef}=g+=÷
k|sf/ /=g+=

o sfof{nodf bflvnf u/]sf] eP ;f]sf] k=;+=================ldlt @) ÷ ÷

o s'g} /fh:j af“sL 5÷5}g . 5 eg] < cfos/
d"=c=s/ M
cGtMz'Ns M
cGo M

-&_ k|aGw lgb]{zs÷k|d'v ;~rfns÷sfo{sf/L lgb]{zssf] M–

-s_ gfd klxnf] aLrsf] y/
g]kfnL
c+u|]hL

-v_ lgo'lQm ldlt -u_ /fli6«otf

-3_ kl/ro u/fpg] cGo sfuhft
sfuhftsf] k|sf/ kl/rokq g+= hf/L ug]{ sfof{no / hf/L u/]sf]
:yfg ldlt

(26)
 -ª_ 7]ufgf M— :yfg kqfrf/ ug]{ 7]ufgf
3/ g+=-Ans g+=_
j8f g+=
6f]n

 dxfgu/kflnsf
pkdxfgu/kflnsf gu/kflnsf 
ufp“kflnsf
lhNnf
If]q
6]lnkmf]g g+= kf]=j=g+=
k\mofS; g+= Od]n
lgj]bssf],–
b:tvt M
gfd M
kb M
;+:yfsf] 5fk M

-*_ sfof{no k|of]hgsf] nflu M–

=================================Ohfhtkq cf=j==========sf nflu :jLs[t ePsf] 5 .
=================================Ohfhtkq cf=j==========sf nflu gjLs/0f ePsf] 5 .
=================================Ohfhtkqsf nflu ef}=g+=============÷ /=g+=============== af6
?=============b:t'/ / ?===================== yk b:t'/ -hl/jfgf_ bflvnf ePsf] 5 .
k]z ug]{ M l;kmfl/; ug]{M ;b/ ug]{M
ldlt


PSsfO;f}+ ;+zf]wgåf/f ;+zf]lwt .

(27)
(28)
 
cg';"rL–@
-lgod # / % ;“u ;DalGwt_
Ohfhtkq b:t'/ / gjLs/0f b:t'/
Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/ b]xfo
adf]lhd x'g]5 M–

l;=g+= ljj/0f b/ ?=
!= dlb/f / Oyfgf]n pTkfbg tkm{
-s_ l:k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !,(%,))).–
-v_ ljo/ pTkfbg ug]{ k|lti7fgsf] nflu ?= !,(%,))).–
-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= !,(%,))).–
-3_ jfO{g÷j|f08L -kmnk"mndf cfwfl/t_ dfq ?= (^,))).–
agfpg] k|lti7fgsf] nflu
-ª_ cGo dlb/f pTkfbgsf nflu ?= !,(%,))).–
-r_ r'/f]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= @,$),))).–

@= dlb/f laqmL ljt/0f tkm{

-s_ xf]6n, /]i6'/]06 tyf nhx¿sf] nflu
-!_ kf“rtf/] xf]6n ?= ^),))).–
-@_ rf/tf/] xf]6n ?= $*,))).–
-#_ tLgtf/] xf]6n ?= #^,))).–
-$_ b'O{tf/] xf]6n ?= @$,))).–
-%_ Pstf/] xf]6n ?= !@,))).–
-^_ :jb]zL tyf ljb]zL dlb/f af]tn vf]nL laqmL ?= *,%)).–
ljt/0f ug]{ ko{6s :t/sf] /]i6'/]06 tyf l/;f]6{

 c7f/f}+ ;+zf]wgåf/f ;+zf]lwt .

(29)
-&_ :jb]zL dlb/f af]tn vf]nL laqmL ljt/0f ug]{ ?= $,%)).–
;fwf/0f xf]6n, /]i6'/]06 / af/ tyf nh
-v_ dlb/f laqm]tfsf] nflu M
-!_ dlb/f ljt/s ?= #^,))).–
-@_ yf]s laqm]tf ?= @$,))).–
-#_ :jb]zL tyf ljb]zL dlb/f laqmL ug]{ v'b|f ?= !@,))).–
laqm]tf
-$_ dxfgu/kflnsf, pkdxfgu/kflnsf / ? *,%)).–
gu/kflnsfdf :jb]zL dlb/fdfq laqmL ug]{
v'b|f laqm]tf
-%_ dxfgu/kflnsf, pkdxfgu/kflnsf / ?= $,%)).–
gu/kflnsf afx]ssf cGo If]qdf :jb]zL
dlb/fdfq laqmL ug]{ v'b|f laqm]tf
-^_ l8kf6{d]06n :6f]/ ?= @$,))).–
-u_ dlb/f lgsf;L tyf k}7f/Lstf{sf] nflu
-!_ ljb]zL dlb/f / l:k|6 k}7f/Lstf{ ?= $*,))).–
-@_ dlb/f lgsf;Lstf{ ?= ^,))).–

#= k}7f/L tyf cGo j:t' vl/b laqmL / pTkfbg tkm{

-s_ ljb]zL r'/f]6 / l;uf/ ?= $*,))).–
-v_ ;'lt{ tyf ;'lt{hGo j:t' -ljb]zL v}gL, hbf{, ?= $*,))).–
gz tyf kfgd;fnf cflb_ k}7f/L ug]{sf] nflu
-u_ kfgd;nf, r'/f]6, v}gL, hbf{, gz, ;'lt{, tyf ?= &,@)).–
;"lt{hGoj:t' yf]s laqmL
-3_ kfgd;fnf, v}gL, hbf{, gz, ;"lt{{ tyf ?= !,@),))).–
;"lt{hGoj:t' -r'/f]6 afx]s_ pTkfbg ug]{sf]
nflu
-ª_ r'/f]6, v}gL, hbf{, gz, kfgk/fu tyf ?= @,))).–
kfgd;nf v'b|f vl/b laqmL ug]{sf] nflu

(30)
 -r_ ljb]zL v'bf] / u'\“8 k}7f/L ug]{sf] nflu ?= !*,))).–
-5_ v'bf], u'“8 / l:k|6 vl/b laqmL -lgsf;L ;d]t_ ?= ^,))).–
ug]{sf] nflu
-em_ g]kfn aflx/ r'/f]6 / cGo ;"lt{hGoj:t'x¿ ?= ^,))).–
lgsf;Lstf{
-`_ dfly v08 -s_ b]lv -em_ ;Dd pNn]v gePsf ?= !@,))).–
t/ :jb]zdf pTkfbg ubf{ cGtMz'Ns nfUg]
j:t'x¿ k}7f/L ug]{sf] nflu
-6_ kfj/ qm;/ k|of]u u/L pTkfbg x'g] ;Vv/
-u'0f_, sfnf] ;Vv/, /;s6 pTkfbg ug]{ b]xfo
adf]lhdsf pBf]usf] nflu M–
-!_ el6{sn /f]n/ k|of]u ug]{ pBf]usf] nflu ?= @$,))).–
-bz x;{ kfj/;Ddsf]_
-@_ xf]l/h]G6n /f]n/ k|of]u ug]{ pBf]usf] ?= $*,))).–
nflu -bz x;{ kfj/eGbf a9Lsf]_
$= dfly k|s/0f !, @ / # df pNn]v eP
afx]ssf] xsdf k|lti7fgsf] l:y/ k"“hLsf]
cfwf/df k|To]s Ps nfv ¿k}ofF l:y/ k"“hL
ePsf] k|lti7fgnfO{ ;f7L ¿k}ofFsf b/n]
pTkfbg Ohfhtkq b:t'/ nfUg]5 . o:tf]
Ohfhtkq b:t'/ Go"gtd\ cf7 xhf/
¿k}ofFeGbf sd / clwstd\ c8\rfnL; xhf/
¿k}ofFeGbf a9L x'g] 5}g .
%= o; cg';"rL adf]lhdsf] b:t'/ cf}Bf]lus
Joj;fo P]g, @)&^ sf] cg';"rL–!) df
pNn]v ePsf clt cljsl;t If]qsf
kmnkm"ndf cfwfl/t jfOg Pj+ dlb/f pBf]usf]
xsdf krxQ/ k|ltztn] sd b:t'/ nfUg]5 .
=======================================================================================================


PSsfO;f}+ ;+zf]wgåf/f yk .

PSsfO;f}+ ;+zf]wg4f/f lemlsPsf] .
(31)
 ⧫
cg';"rL–#
-lgod $ ;“u ;DalGwt_
g]kfn ;/sf/
kmf]6f]
cy{ dGqfno
cfGtl/s /fh:j ljefu
cGtMz'Ns Ohfhtkq

:yfoL n]vf g+= (PAN) Ohfht g+=

cGtMz'Ns P]g, @)%* sf] bkmf ( sf] pkbkmf -#_ / cGtMz'Ns lgodfjnL,
@)%( sf] lgod $ adf]lhd Ohfhtkqsf nflu kg{ cfPsf] lgj]bgsf cfwf/df
cGtMz'Ns nfUg] j:t' pTkfbg÷vl/b÷laqmL÷lg:sfzg÷k}7f/L÷;~ro ug{ jf cGtMz'Ns
nfUg] ;]jf k|bfg ug{ b]xfosf zt{ kfngf ug]{ u/L of] Ohfhtkq lbOPsf] 5 .
Ohfhtkq kfpg] k|lti7fgsf],–
gfd M
7]ufgf M
;+rfnssf] gfd M
;+rfnssf] :yfoL 7]ufgf M
sf/f]af/sf] ljj/0f sf/f]af/sf] lsl;d

Ohfhtkq kfpg]sf] Ohfhtkq hf/L ug]{ clwsf/Lsf]

b:tvt M b:tvt M
gfd M
bhf{ M

⧫ ldlt @)&#.!).!) sf] g]kfn /fhkqdf k|sflzt ;"rgf cg';f/ cg';"rLdf x]/km]/ ePsf] .

(32)
Ohfhtkq gjLs/0f ;DaGwL ljj/0f
ldlt cf=j=
z'? Ohfht M
kl5Nnf] gjLs/0f M
xfnsf] Ohfht M
s[kof cGo hfgsf/Lsf] nflu k5f8L x]g'{xf]nf .

-s_ Ohfhtkqjfnfn] kfngf ug{' kg]{ zt{x¿ M
!= Ohfhtkq k|To]s cfly{s jif{sf] >fj0f dlxgfleq gjLs/0f u/fO;Sg'
kg]{5 .
@= Ohfhtkq ;a}n] b]Vg] u/L sf/f]af/ :yndf /fVg' kg]{5 .

-v_ dlb/f Joj;foLn] kfngf ug'{kg]{ zt{x¿ M
!= xf]6n / /]i6'/]G6 afx]s dlb/fsf] sf/f]af/ ug]{ Ohfhtkqjfnfn] dlb/f /
;"tL{hGo j:t'sf] dfq sf/f]af/ ug{' kg]{5 .
@= l8kf6{d]06n :6f]/n] dlb/fhGo kbfy{ laqmL ug]{ k|of]hgsf] nflu cnUu}
laqmL sIfsf] Joj:yf ug{' kg]{5 .
#= k|To]s af]tnsf] lasf]{ / af]tndf kg]{ u/L cGtMz'Ns l6s6 6fF;L
lgisf;g ug{' kg]{5 .
$= dlb/f vl/b laqmL ug]{ Ohfhtkqjfnfn] dlb/f vl/b laqmL u/]sf] aLhs
/fVg' kg]{5 .
%= Ohfhtkqjfnfn] k|To]s af]tndf cGtMz'Ns l6s6 6f“; ePsf dlb/f
dfq laqmL ug'{ kg]{5 .
^= c7f/ jif{ pd]/ gk'u]sf JolQmnfO{ dlb/f vl/b laqmL ug]{ sfo{df nufpg
kfOg] 5}g .
&= ue{jtL dlxnfnfO{ dlb/f vl/b las|L ug{, u/fpg kfOg] 5}g .
*= laxfg !)M)) ah] b]lv /ftL !)M)) ah];Dd dfq dlb/f laqmL ljt/0f
ug{' kg]{5 .
(= cGtMz'Ns P]g, @)%* tyf dlb/f P]g, @)#! / ;f] cGtu{t ag]sf lgod
tyf lgb]{lzsfdf plNnlvt k|fjwfgx¿sf] kfngf ug{' kg]{5 .

-u_ s/d'Qm k;nn] kfngf ug'{kg]{ zt{x¿ M
!= j08]8 j]o/ xfp;n] s'6g}lts ;'ljwf k|fKt JolQm, ;+:yf jf lgof]unfO{
dfq laqmL ug{' kg]{5 .

 c7f/f}+ ;+zf]wgåf/f ;+zf]lwt .

 c7f/f}+ ;+zf]wgåf/f yk .

(33)
 @= s/d'Qm k;nn] dfl;s ljj/0f a'emfp“bf a}+s Uof/]G6Lsf] ;'ljwfdf cfoft
u/]sf] dfn;fdfgsf] ljj/0f;“u} a'emfpg' kg]{5 .
#= j08]8 j]o/ xfp;n] eG;f/ laGb'af6 dfn;fdfg leqfp“bf / laqmLsf
nflu uf]bfdaf6 aflx/ lgsfNbf ;f] :yfgdf vl6Psf] cGtMz'Ns
sd{rf/Lsf] /f]xj/df dfq To:tf] dfn;fdfg leqfpg] / lgsfNg' kg]{5 .

-3_ r'/f]6 / ;"lt{hGoj:t'sf] las|L ljt/0f ug]{ Ohfhtkqjfnfn] kfngf ug'{kg]{ zt{x¿
M
!= b}lgs pkef]Uo j:t'x¿sf] sf/f]af/ ug]{ Joj;foLn] Ohfhtkq lnO{
pkef]Uo j:t'eGbf cnUu} las|L :yfgaf6 ;"tL{hGo kbfy{sf] sf/f]af/ ug{'
kg]{5 .
@= r'/f]6 / ;"tL{hGo j:t'sf] vl/b laqmL ug]{ Ohfhtkqjfnfn] r'/f]6 /
;"tL{hGo j:t' vl/b laqmL u/]sf] jLhs /fVg' kg]{5 .
#= Ohfhtkqjfnfn] cGtMz'Ns l6s6 6f“; ePsf] r'/f]6 / ;"tL{hGo j:t'sf]
dfq vl/b laqmL ug'{ kg]{5 .
$= c7f/ jif{ pd]/ gk'u]sf JolQmnfO{ r'/f]6 / ;"tL{hGo j:t' vl/b laqmL ug]{
sfo{df nufpg kfOg] 5}g .
%= ue{jtL dlxnfn] r'/f]6 / ;"tL{hGo j:t' vl/b las|L ug{ u/fpg kfOg]
5}g .
^= l8kf6{d]G6n :6f]/n] r'/f]6 / ;"tL{hGo kbfy{sf] las|L ljt/0fsf] nflu
cnUu} las|L sIfsf] Joj:yf ug'{ kg]{5 .
gjLs/0f ;DaGwL ljj/0f
gjLs/0f u/]sf] cfly{s jif{ gjLs/0f ug]{ s}lkmot
ldlt clws[tsf] b:tvt

 c7f/f}+ ;+zf]wgåf/f yk .

(34)
 cg';"rL–$
-lgod !@ ;“u ;DalGwt_
pTkfbg tyf laqmL ePsf] b}lgs df}Hbftsf] lx;fa

ldlt dfnsf] cl3Nnf] lbg e/Ldf hDdf laqmLsf] af“sL df}Hbft s}lkmot
ljj/0f lbgsf] af“sL ePsf] df}Hbft
df}Hbft pTkfbg kl/df0f cGtMz'Ns hDdf kl/df0f cGtMz'Ns hDdf
sf] b/ cGtMz'Ns sf] b/ cGtMz'Ns

(35)
 
cg';"rL – $s=

-lgod ^s= sf] pklgod -!_ ;“u ;DalGwt_
g]kfn ;/sf/
cy{ dGqfno
cfGtl/s /fh:j ljefu
cGtMz'Ns lgwf{/0f cfb]z
ldlt M ÷ ÷
>L === === === === === ===
!_ Ohfhtkqjfnfsf] gfd M

@_ Ohfhtkqjfnfsf] 7]ufgfM

#_ :yfoL n]vf gDa/

cGtMz'Ns Ohfhtkq gDj/

$_ cGtMz'Ns lgwf{/0f ePsf] cjlw ====================================

%_ cGtMz'Ns lgwf{/0f ug]{ P]gsf] bkmf =============== tyf lgodfjnLsf] lgod
=============== ;“u ;DalGwt .
lgDgfg';f/sf] cGtMz'Ns /sd ?= ============ cIf/]kL ===============================
dfq_ ltg'{ gkg]{ cyjf kl/jt{g ug'{ kg]{ s'g} 7f]; k|df0f eP of] kq k|fKt ug'{ ePsf] kGw|
lbgleq cGtMz'Ns clws[t ;dIf k]z ug'{ xf]nf . cGoyf of] cfb]z k|fKt ug'{ ePsf] kGw|
lbgleq g]kfn ;/sf/sf] ;j{;l~rt sf]ifdf bflvnf x'g] u/L ==================================
l:yt =================================== a}+s jf gub bflvnf ug'{ xf]nf .
cGtMz'Ns lgwf{/0f ug'{kg]{ sf/0fx¿M
!= Dofbleq cGtMz'Ns ljj/0f bflvnf gu/]sf]n]
@= cw"/f] jf q'l6k"0f{ cGtMz"Ns ljj/0f k]z u/]sf]n]

 gjf}+ ;+zf]wgåf/f yk .

PSsfO;f}+ ;+zf]wgåf/f ;+zf]lwt .

(36)
#= e'm§f cGtMz'Ns ljj/0f k]z u/]sf]n]
$= cGo
%= ldlt ===================== ;Ddsf] ljnDj b:t'/ / hl/jfgf u0fgf ul/Psf] 5 .

cGtMz'Ns clws[t
cGtMz'Ns lgwf{/0f ePsf] cjlw

qm dfl; yk cGtMz'Ns lanDj

dlxgf jif{ hl/jfgf hDdf
;+ s lgwf{/0f ePsf] /sd b:t'/

hDdf

sfof{no k|of]hgsf] nflu dfq

sDKo"6/ k|ljli6
ldlt M ÷ ÷
cGtMz'Ns clws[tsf] b:tvt

(37)
 cg';"rL – $v=


-lgod ^s= sf] pklgod -@_ ;“u ;DalGwt_

g]kfn ;/sf/
cy{ dGqfno
cfGtl/s /fh:j ljefu
clGtd cGtMz'Ns lgwf{/0f cfb]z
ldlt M ÷ ÷
>L === === === === === ===
!_ Ohfhtkqjfnfsf] gfd
@_ Ohfhtkqjfnfsf] 7]ufgf

#_ :yfoL n]vf gDa/

cGtMz'Ns Ohfhtkq gDj/

$_ cGtMz'Ns lgwf{/0f ePsf] cjlw ====================================

%_ cGtMz'Ns lgwf{/0f ug]{ P]gsf] bkmf =============== tyf lgodfjnLsf] lgod
================ ;“u ;DalGwt .

tkfO{n] k]z ug'{ ePsf] hjfkm tyf k|df0f sfuhftx¿ ;d]tsf] d"Nof+sg ubf{
lgDgfg';f/sf] cGtMz'Ns /sd ?= ============== -cIf]/]kL ======================================_
dfq ltg'{ kg]{ b]lvg cfPsf] 5 . pQm /sd of] cfb]z k|fKt ePsf] ldltn] ;ft lbgleq
g]kfn ;/sf/sf] ;j{;l~rt sf]ifdf bflvnf x'g] u/L ============================ l:yt
========================================================= a}s
+ df gub bflvnf ug'{ xf]nf . of] cfb]z

k|fKt ePsf] ldltn] ;ft lbgleq cGtMz'Ns ga'emfPdf ljnDa b:t'/ / hl/jfgf nfUg]

 gjf}+ ;+zf]wgåf/f yk .

PSsfO;f}+ ;+zf]wgåf/f ;+zf]lwt .

(38)
Joxf]/f ;"lrt ul/G5 . of] cfb]zdf lrQ ga'em] P]g adf]lhd k'g/fjnf]sgsf] nflu lgj]bg
lbg ;lsg] s'/f hfgsf/L u/fOG5 .
cGtMz'Ns lgwf{/0f ug'{kg]{ sf/0fx¿
!= Dofb leq cGtMz'Ns ljj/0f bflvnf gu/]sf]n]
@= cw"/f] jf q'l6k"0f{ cGtMz'Ns ljj/0f k]z u/]sf]n]
#= em'§f cGtMz'Ns ljj/0f k]z u/]sf]n]
$= cGo
%= ldlt ======================== ;Ddsf] ljnDa b:t'/ / hl/jfgf u0fgf ul/Psf] 5 .

cGtMz'Ns clws[t

cGtMz'Ns lgwf{/0f ePsf] cjlw

yk cGtMz'Ns lgwf{/0f ljnDa hl/jfgf hDdf

qm=;+ dfl;s dlxgf jif{
ePsf] /sd b:t'/

hDdf

sfof{no k|of]hgsf] nflu dfq

sDKo"6/ k|ljli6
ldlt M ÷ ÷
cGtMz'Ns clws[tsf] b:tvt

(39)
 cg';"rL – $u


-lgod !#s= sf] pklgod -!_ v08 -u_ ;“u ;DalGwt_

vl/b vftf

:yfoL n]vf gDa/

cGtMz'Ns Ohfhtkq g+=

vl/b ePsf] cjlw M dlxgf ============= ;fn ==================

lahs cGtMz'Ns cGtMz'Ns of]Uo

cGtMz'Ns of]Uo vl/b k}7f/L
hDdf vl/b
gnfUg] vl/b
lahs cfk"lt{stf{sf] cfk"lt{stf{sf] d"No cGtMz' cGtM z'Ns
ldlt d"No d"No d"No
gDa/ gfd gDa/ Ns -?=_+ -?=_+

s"n hDdf

gf]6 M Ohfhtkqjfnf d"=c=s/df ;d]t btf{ ePdf o; vftfnfO{ d"=c=s/ vl/b vftf;“u
;dfof]hg u/L tof/ ug{ ;lsg]5 .

 gjf}+ ;+zf]wgåf/f yk .

(40)
 cg';"rL – $3


-lgod !#s= sf] pklgod -!_ v08 -u_ ;“u ;DalGwt_

laqmL vftf

s/bftf btf{ gDa/

cGtMz'Ns Ohfhtkq g+=

laqmL ePsf] cjlw M dlxgf =================== ;fn =====================

lahs hDdf laqmL cGtMz'Ns of]Uo laqmL

aLhs vl/bstf{sf] vl/bstf{sf] lgisfzg cGtMz'Ns
ldlt kl/df0f d"No d"No
gDa/ gfd btf{ g+=

s"n hDdf

gf]6 M Ohfhtkqjfnf d"=c=s/df ;d]t btf{ ePdf o; vftfnfO{ d"=c=s/ laqmL vftf;“u
;dfof]hg u/L tof/ ug{ ;lsg]5 .

 gjf}+ ;+zf]wgåf/f yk .

(41)
 
अनुसूची ४ङ.
(ननयम १३ग सँग सम्बन्धित)
(सूनतिजधय पदार्ि बाहे क अधय स्वयं ननष्कासन प्रणाली अधतगितका प्रनतष्ठानका लानग )
अधत:शुल्क वववरण फाराम

वर्ि ......................मवहनााः........ १ २ ३ ४ ५ ६ ७ ८ ९ १० ११ १२
स्र्ायी लेखा नम्बर
अधत:शुल्क इजाजत नम्वर
नाम
ठे गाना
वस्तु वा सेवाको नाम :
अधताःशुल्क दर
यदद यस अवनिमा कारोबार नगरे को भए तलको महलमा शूधय राखेर वववरणमा
हस्ताक्षर गनुह
ि ोस् । एक रुपैयाँभधदा घटी भएमा पैसालाई एक रुपैयाँमा नमलान गरी
वववरण भनुि होला ।
खररदमा नबक्रीमा
नतरे को खररदमा सं कलन
अधताःशुल्क नतरे को गरे को
अधताःशुल्क अधताःशुल्क
कारोबार
मूल्य क्रेनिट िेनबट
१. नबक्री
१.१ अधताःशुल्क योग्य नबक्री
१.२ ननकासी
२. खररद / पैठारी
२.१ अधताःशुल्क योग्य कच्चा पदार्ि खररद
२.२ अधताःशुल्क योग्य अधय पदार्ि खररद
२.३ अधताःशुल्क योग्य कच्चा पदार्ि पैठारी


PSsfO;f}+ ;+zf]wgåf/f ;+zf]lwt .

(42)
२.४ अधताःशुल्क योग्य अधय पदार्ि पैठारी
२.५ छु ट खररद
२.६ छु ट पैठारी
३. अधय
३.१ अधय र्पघट
४. जम्मा

५.िेववट–क्रेनिट (+ ) वा (—) ..........................................................

६. गत मवहनाको नमलान गनि बाँकी क्रेनिट............................................
७. कुल नतनुि पने अधताःशुल्क रु.( ५–६)
.........................................................
८. कर वफताि माग गररएको रकम – ननकासीको
आिारमा)..................................................
९.कर अवनिमा प्रयोग गररएका कागजातहरुको सं खयााः
....................................................................

प्रकार बीजकको शुरु सं खया बीजकको अन्धतम जम्मा बीजक सं खया

सं खया
प्राप्त बीजक
जारी गररएको बीजक
क्रेनिट नोट
िेनबट नोट

म, –––––––––––––––––––––––––––––––– (पूरा नाम) यस वववरणमा उल्लेख

गररएको जानकारी सत्य र पूरा भएको व्यहोरा प्रमान्णत गदिछु ।
नमनत –––––––––––––––––––
हस्ताक्षर –––––––––––––––––
पद –––––––––––––––––––
कायािलय प्रयोजनको लानग मात्र

(43)
कम््युटर दताि
नमनत ............/......../..........

........................
अधताःशुल्क अनिकृत

नोटाः पररमाणको आिारमा अधताःशुल्क लाग्ने वस्तुको कारोबार गने इजाजतपत्रवालाले

सुरु मौज्दात, उत्पादन, नबक्री तर्ा अन्धतम मौज्दातको पररमाणात्मक वववरण समेत यस
वववरणसार् सं लग्न गनुि पनेछ ।

(44)
 
अनुसूची ४च.
(ननयम १३ग सँग सम्वन्धित)
(सूनतिजधय पदार्ि तर्ा भौनतक ननयधत्रण प्रणाली अधतगितका प्रनतष्ठानका लानग)
अधत:शुल्क वववरण फाराम
वर्ि ......................मवहनााः........ १ २ ३ ४ ५ ६ ७ ८ ९ १० ११ १
स्र्ायी लेखा नम्बर
अधत:शुल्क इजाजत नम्वर
नाम
ठे गाना
वस्तु वा सेवाको नाम :
अधताःशुल्क दर
यदद यस अवनिमा कारोवार नगरे को भए तलको महलमा शूधय राखेर वववरणमा
हस्ताक्षर गनुह
ि ोस् । एक रुपैयाँभधदा घटी भएमा पैसालाई एक रुपैयाँमा नमलान गरी
वववरण भनुि होला ।

खररदमा खररदमा नबक्रीमा सं कलन

नतरे को नतरे को गरे को अधताःशुल्क
अधताःशुल्क अधताःशुल्क िेनबट
कारोबार मूल्य क्रेनिट
१. नबक्री
१.१ अधताःशुल्क योग्य नबक्री
१.२ ननकासी
२. खररद / पैठारी
२.१ अधताःशुल्क योग्य कच्चा पदार्ि
खररद


PSsfO;f}+ ;+zf]wgåf/f yk .

(45)
२.२ अधताःशुल्क योग्य अधय पदार्ि
खररद
२.३ अधताःशुल्क योग्य कच्चा पदार्ि
पैठारी
२.४ अधताःशुल्क योग्य अधय पदार्ि पैठारी
२.५ छु ट खररद
२.६ छु ट पैठारी
३. अधय
३.१ अधय र्पघट
३.२ खपत भएको कच्चा पदार्िमा नतरे को
अधताःशुल्क क्रेनिट
४. जम्मा

५. िेनबट–क्रेनिट (+ ) वा (—) ..........................................................

६. गत मवहनाको नमलान गनि बाँकी क्रेनिट............................................
७. कुल नतनुप
ि ने अधताःशुल्क रु.( ५–६)
.........................................................
८. कर वफताि माग गररएको रकम (ननकासीको आिारमा):.............
९.कर अवनिमा प्रयोग गररएका कागजातहरुको सं खयााः............

प्रकार बीजकको सुरु सं खया बीजकको अन्धतम जम्मा बीजक सं खया

सं खया
प्राप्त बीजक
जारी गररएको बीजक
क्रेनिट नोट
िेनबट नोट

म, –––––––––––––––––––––––––––––––– पूरा नाम) यस वववरणमा उल्लेख गररएको

जानकारी सत्य र पूरा भएको व्यहोरा प्रमान्णत गदिछु ।
नमनत –––––––––––––––––––

(46)
हस्ताक्षर –––––––––––––––––
पद –––––––––––––––––––
कायािलय प्रयोजनको लानग मात्र

कम््युटर दताि
नमनत ............./...../..............

.........................
अधताःशुल्क अनिकृत

नोटाः पररमाणको आिारमा अधताःशुल्क लाग्ने वस्तुको कारोबार गने इजाजतपत्रवालाले

सुरु मौज्दात, उत्पादन, नबक्री तर्ा अन्धतम मौज्दातको पररमाणात्मक वववरण समेत यस
वववरणसार् सं लग्न गनुि पनेछ ।

(47)
 cg';"rL–%
-lgod !$ sf] v08 -s_ ;“u ;DalGwt_
sf]/f dfnsf] df}Hbft ljj/0f
k[i6f° M–
Ohfhtkqjfnfsf] gfd / 7]ufgf M–
Ohfhtkq g+= ============== :yfoL n]vf gDa/ ==================

ldlt dfnsf] cl3Nnf] af“sL cfh cfPsf] hDdf r'/f]6÷la8L af“sL cGtMz'Ns sf/vfgf wgL s}lkmot
ljj/0f df}Hbft kl/df0f agfpgnfO{ clws[tsf] ;xL k|aGwssf] ;xL
lemlsPsf] kl/df0f

(48)
 cg';"rL–^
-lgod !$ sf] v08 -v_ ;“u ;DalGwt_
sf]/f dfnsf] vkt / r'/f]6÷la8L pTkfbgsf] b}lgs ljj/0f
k[i6f° M–
Ohfhtkqjfnfsf] gfd / 7]ufgf M–
Ohfhtkq g+= ============== :yfoL n]vf gDa/ ==================
ldlt cl3Nnf] cfh hDdf cfhsf] gf]S;fgL af“sL /xg r'/f]6÷la8L cGtMz'Ns Ohfhtkq s}lkmot
af“sL ;"lt{{ lnPsf] pTkfbgdf ePsf] uPsf] ;"lt{{ pTkfbgsf] clws[tsf] jfnfsf] jf
;"lt{{ vr{ ePsf] kl/df0f ;xL k|aGwssf] ;xL

(49)
 cg';"rL–&
-lgod !$ sf] v08 -ª_ ;“u ;DalGwt_
b}lgs Kofls· ljj/0f
Ohfhtkqjfnfsf] gfd / 7]ufgf M–
Ohfhtkq g+= ============== :yfoL n]vf gDa/ ==================
ldlt cl3Nnf] af“sL cfh k|fKt hDdf uf]bfd 3/df uPsf] k}s]h af“sL cGtMz'Ns Ohfhtkqjfnf s}lkmot
a§f / k}s]h x'g cfPsf] qmd ;+Vof / kl/df0f clws[tsf] ;xL sf] jf
k|aGwssf] ;xL
k}s]h l;l/on kl/df0f
gDa/

(50)
 cg';"rL–*
-lgod !$ sf] v08 -ª_ ;“u ;DalGwt_
uf]bfddf /x]sf] r'/f]6sf] b}lgs ljj/0f
k[i6f° M–
Ohfhtkqjfnfsf] gfd / 7]ufgf M–
Ohfhtkq g+= ============== :yfoL n]vf gDa/ ==================
ldlt dfnsf] cl3Nnf] Kofls· ?daf6 uf]bfd hDdf lgisfzg af“sL cGtMz'Ns cGtMz'Ns Ohfhtkq s}lkmot
ljj/0f af“sL 3/df cfPsf] ePsf] b/ clws[tsf] jfnf jf
df}Hbft Kofs]hsf] ;xL5fk k|aGwssf]
Kofls· r'/f]6sf] lrGx / ;+Vof b/ hDdf ;xL
?d ;+Vof ;+Vof

(51)
 ◆
cg';"rL–(
-lgod !$ sf] v08 -r_ / lgod !% sf] pklgod -@_ ;“u ;DalGwt _
r'/f]6 tyf la“8Lsf] lgisfzg dfu kmf/fd
Ohfhtkqjfnfsf] gfd / 7]ufgf M—
Ohfhtkq g+==============cf=j========================:yfoL n]vf g+==========================
qmd uf]bfd 3/sf] g+= / r'/f]6÷la“8Lsf] gfd kl/df0f a§f, cGtMz'Ns
d"No s}lkmot
;+Vof ldlt / KoflsË qmd ;+Vof u|'; jf kf]sf b/ -?=_ cGtMz'Ns -?=_

◆ gjf}+ ;+zf]wgåf/f ;+zf]lwt .

(52)
!= hDdf Kofs]hsf] ;+Vof M— lgisf;g dfu ug]{ k|ltlglw÷k|aGwssf]
@= ;fdfgsf] kl/df0f M— b:tvtM—
#= cGtMz'Ns b/M—
gfd M—
$= r'/f]6sf] xsdf dfq M— cfjZos cGtMz'Ns l6s6 ;+Vof M—

sfof{no k|of]hgsf] nflu

!= lgisfzg dfu u/]sf] kl/df0fsf] hDdf x'g] cGtMz'Ns /sd ?============================ ef}=g+=÷/=g+= =========== ldlt ============ df bflvnf
5 / cGtMz'Ns l6s6 yfg =================sf] k|lt yfg ?====================n] ?================== bflvnf 5 .
cGtMz'Ns lg/LIfs÷kmf“6jfnfsf] b:tvtM—
ldlt M
@= pk/f]Qm cg';f/ bflvnf ePsf] tyf l;kmfl/;sf cfwf/df r'/f]6÷la“8L lgisf;g :jLs[lt lbOPsf] 5 .

cGtMz'Ns clws[tsf] b:tvtM—

ldlt M

(53)
 cg';"rL–(s


-lgod !* ;“u ;DalGwt_

Aofr lgoGq0f vftf

Ohfhtkqjfnfsf] gfd / 7]ufgf =====================================================

df};d ===================================== dlxgf =======================================
Ohfhtkq g+= ============================ :yfoL n]vf gDa/ =========================

l;=g+= a|f08sf] gfd -gfd, pTkfbg Aofr g+= l;n l;n]jf/ g+= hDdf af]tn s}lkmot
zlQm / kl/df0f_ ldlt yfg
b]lv ;Dd

hDdf

gf]6 M != k|To]s a|f08sf] gfd, o'=kL= zlQm / Pd Pn v'Ng] u/L qmdzM pNn]v ug'{kg]{ .
@= of] vftf k|To]s lbgsf] :ki6 b]lvg] u/L /fVg' kg]{ .

 ;ftf}+ ;+zf]wgåf/f yk .

(54)
 cg';"rL–!) dfl;s
q}dfl;s
-lgod @@ sf] pklgod -!_ ;“u ;DalGwt_
cw{jflif{s
l8li6n/L÷a|c/Ljfnfn] lbg'kg]{ /S;L÷lao/÷jfOgsf] kmf“6jf/L
jflif{s
ldlt ======================== b]lv ===================== ;Dd
Ohfhtkqjfnfsf] gfd / 7]ufgf M–
Ohfhtkq g+= ============== ;fn ================= dlxgf ================ zfvf ================= :yfoL n]vf gDa/ ==================
/S;L÷lao/÷jfOgsf] cl3Nnf] hDdf
t}of/ ePsf] /S;Laf]tnx¿df eg{ uPsf] :6sdf af“sL /x]sf] s}lkmot
af“sL :6s Pn=kL= /S;L÷lao/÷jfOgsf] kl/df0f /S;L÷lao/÷jfOgsf]
Uofng
/S;L÷ yf]s zlQm Pn=kL= /S;L÷ yf]s zlQm Pn=kL= snd /S;L÷ yf]s zlQm Pn=kL= /S;L÷ yf]s zlQm Pn=kL=
lao/÷ Uofng Uofng lao/÷ Uofng Uofng $,* lao/÷ Uofng Uofng lao/÷ Uofng Uofng
jfOgsf] jfOgsf] jfOgsf] jfOgsf]
gfd gfd gfd gfd

(55)
 cg';"rL–!!
-lgod @@ sf] pklgod -!_ ;“u ;DalGwt_ dfl;s
l8li6n/L÷a|c/Ljfnfn] lbg'kg]{ /S;L÷lao/÷jfOg af]tnx¿sf] q}dfl;s

laqmL / To;af6 cfpg] cGtMz'Nssf] kmf“6jf/L cw{jflif{s

jflif{s =========
Ohfhtkqjfnfsf] gfd / 7]ufgf M–
Ohfhtkq g+= ============= ;fn ============ dlxgf ================ zfvf ============== :yfoL n]vf gDa/ ==============
lao/÷/S;Lsf] af]tnsf] ;'? :6s t}of/ ul/Psf] af]tnx¿ hDdf af]tn laqmL ePsf] af]tn cGtMz'Ns :6sdf af“sL af]tnx¿ s}lkmot

/S;L÷lao/ af]tnsf] kl/df0f zlQm /S;L÷ af]tnsf] kl/df0f zlQm /S;L÷ af]tnsf] kl/df0f zlQm /S;L÷ af]tnsf] kl/df0f zlQm b/ hDdf /S;L÷ dfsf{ kl/df0f zlQm
;+Vof lao/ ;+Vof lao/÷ ;+Vof lao/ ;+Vof lao/÷ af]tnsf]
jfOg jfOg ;+Vof

(56)
 cg';"rL–!@
-lgod @% ;“u ;DalGwt_
;Vv/ v'“bf]sf] b}lgs lx;fa
Ohfhtkqjfnfsf] gfd / 7]ufgf M–
df};d ======================== dlxgf ======================== Ohfhtkq g+= ======================== :yfoL n]vf gDa/ ========================

ldlt cl3Nnf] af“sL k|fKt ePsf] hDdf lx;fa k3n]sf] af“sL s}lkmot
:6s
sf/vfgfaf6 vl/b aflx/af6 vl/b hDdf k3n]sf] hDdf af]/f jf jhg
ePsf] ePsf] u'8 rSsL

af]/f jf jhg af]/f jf jhg af]/f jf jhg af]/f jf jhg ;]/ af]/f jhg af]/f jhg
rSsL rSsL rSsL rSsL

(57)
 cg';"rL !#
◆

-lgod ^ sf] pklgod -$_ / -%_ tyf lgod @(s= ;“u ;DalGwt_
s/ aLhssf] 9f“rf
lahs g+= M sf/f]af/ ldlt M
laqm]tfsf] gfd M lahs hf/L ePsf] ldlt M
7]ufgf M Od]n M
kmf]g g+=M j]a;fO6 M
k\mofS; g+= M
laqm]tfsf] btf{ g+= M
qm]tfsf] gfd M
7]ufgf M
e'QmfgLsf] tl/sf M gub÷r]s÷8«fk\m6÷cGo

k|lt PsfO{ d"No hDdf d"No

l;=g+= ljj/0f kl/df0f
-?=_ -?=_

hDdf
cGtMz'Ns k|ltzt========÷kl/df0f=========sf b/n] ?=
s'n /sd
5'6
v'b /sd
====∞ n] d"=c=s/
s'n hDdf
laqm]tfsf] b:tvtM

◆ gjf}+ ;+zf]wgåf/f ;+zf]lwt .

(58)