4

'kghns bUlkfu;r
vk;rqYykfgy mt+ek lS;nqy myek ekSykuk lS0 vyh ud+h ud+oh rkck ljkg
ds yksxksa dks t+krh uqdl + kukr igqp jgs FksA
pkSFkk ckc ;g uqdl + kukr ekyh Hkh Fks vkSj otkgr
'kkuksa 'kkSdr o bD+rns kj ds HkhA felky ds
bLyke dk eqtk+ fge eq[k+kfyQ+ rkSj ij bLyke dh evk'kh ekfy;r rkyhe
fd lwn [+kks jh eeuwv~ euk gS] mlls D;k
rkd+rksa ls rlknqe Vdjko reke vjc ds bu egktuksa dk nhokyk ugha
tgk rd vkbZu vkSj fut+ke dh r'kdhy fudy x;k] ftudh ft+Unxh gh gktr eUn
dk rvYyqd+ gS iSxE+ cjs bLyke dh ft+Unxh e[+kywd+ dk [k+wu pwl dj viuh gols
esa ;g ed+ln gkfly gks x;k vkSj yk[kksa nkSyreanh dks iwjk djus ij FkhA fQj vxj
vkneh mlds rLyhe djus okys vkSj mldks flQ+Z ;g gksrk fd lwn yks ugha rks ;g
gd+ dgus okys gks x, vkSj ;g ,d bUd+y s kc eqefdu Fkk fd ;g yksx bLyke u d+cq y w
dh dksbZ de dke;kch ugha gSA exj bl djds vius dks bl gqDe dh ikcUnh ls
bUdsy + kc iSnk djus esa jlwyl0v0 dks fdruh egQ+t w + j[krs exj ogk rks ;g Fkk fd u
fnD+dr+ as nj is'k gqbaZ vkSj fdu fdu rkd+rksa lwn yks vkSj u lwn nksA t+kfgj gS fd lwn
ls eqdk+ cyk djuk iM+kA ;w rks dqN yksx og nsuk dke gksrk gS de gSfl;r gh yksxksa dk
gksrs gSa tks tt+ckr ds fygkt+ ls gj d+nhe tks esdu+ krhlh pqca dh; df'k'k ds lkFk
'kS iqjkuh pht+ ds lkFk myQ+r j[krs gSa bLyke ds x+jhc ijoj rkyhekr dh rjQ+
blfy;s mUgsa gj bUd+y s kc ds eqgfjZd ckuh f[kaps pys tk jgs FksA vc vxj ljek;knkj
ls cqXt + + fyYykgh gksrk gSA bykgh cSj dk [k+nq bLyke u Hkh d+cq y
w djsa rks D;k Q+k;nkA
eryc ;g gS fd pkgs bl bUd+y s kc dk tc mudh ft+Unxh dk nkjksenkj ftu yksxksa
mudh t+kr ls dksbZ rvYyqd+ u gks vkSj ds :i;s ij Fkk] mUgksua s bLykeh rkyhekr
mUgsa blls dksbZ uqdl + ku Hkh u igqprk gks ij vey iSjk gks dj viuk gkFk [khap fy;k
exj og bUd+y s kc ls flQZ+ blfy;s nq'euh vkSj og vc ,d iSlk Hkh lwn ds uke ls
j[krs gSa fd og bUd+y s kc gS ysfdu dqN nsus ij r;kj ughaA mlds vykok bLyke
yksx ,sls Hkh gksrs gSa ftuds [k+nq x+jt+kuk dh ;g rkyhe fd vQ+jkns bUlkuh esa bErs;kt+
eQ+kn Q+k,ns d+nhe jLeks jokt ds lkFk flQ+Z v[k+ykd+s gluk vPNs uspj o Q+jk,t+s
okcLrk gSa vkSj mUgsa bl bUd+y s kc ls vius bykfg;k dh fcuk ij gSA nwljh fdlh gSfl;r
eukQ+s Q+k,nksa dk [k+uw gksrs gq, ut+j vkrk ls Q+th+ yr o rQ+Ooqd+ gkfly ugha gks ldrk
gSA pqukups bLyke tks bUd+y s kc ysdj vk;k cjrjh gkfly ugha gks ldrh mu yksxkas ds
Fkk vkSj mlus ft+Unxh ds gj 'kkscs esa tks bD+rns kj ij dkjh t+cZ Fkh tks mlds igys
rCnhfy;k dj nh Fkha muls cgqr lh fd+Le uLyh rQ+Ooqd+ ;k eky o nkSyr ;k d+keS o
twu&2017 ekfld ^^'kqvk&,&vey** y[ku 5
d+chys dh dljr dh fcuk ij x+Yck o rdZ dj fn;k tk;s cfYd muds lkFk [k+jhnks
bD+rns kj ij d+Ct+s fd;s gq, FksA bLyke us Q+jks[r+ Hkh u dh tk;sxhA blds ekrgr
ut+fj;&, rQ+Ooqd+ o bErs;kt+ cny dj eglwjhu d+fS n;ksa rd t+:fj;krs ft+Unxh]
bls feyfd;r esa nkf[k+y [k+kfjt dj fn;kA ikuh vkSj [kkuk rd igqpuk rd+jhcu x+jS
bl rjg ds lkgsckus bd+rns kj ftrus Fks og eqefdu cuk fn;k x;k FkkA ;g okd+; s k
pwfd bLykeh es;kjs bT+tr+ ds fygkt+ ls csvl~ r ,ykus fjlkyr ds lkrosa lky dk
flQ+j 0 dk ntkZ j[krs Fks blfy;s og gS tks pkj cjl rd d+k;e jgkA pkj cjl
dqN u jgs vkSj tks yksx ijnslh ;k eksgrkt dh rohy eqnn~ r ds ckn ;g rdZs eokykr
;k mu yksxkas dh ut+j esa uhp t+kr ds gksus nksLrh [k+Re gqvk vkSj ;g yksx d+ys ls
dh otg ls fuxkg mBkdj ckr djus ds ckgj fudysA vc dqN fnu rd eq[kk+fyQ+ras
d+kfcy u le>s tkrs Fks og cM+s lkfgcs BaMh jgha exj fQj ,d gh lky ds vUnj
bT+tr+ gks x,A blfy;s fd og vey dh vcw rkfyc vkSj [k+nhtk nksuksa dh oQ+kr1 ds
dlkSVh ij iqjs mrjrs Fks vkSj ijgstx + kjh ckn bl eq[k+kysQr+ us bUrsgkbZ t+kjs idM+k
vkSj rd+os esa njt&, deky ij Q+k,t+ FksA ;gk rd fd vgys enhuk rd bLyke dh
;g ckr mu yksxksa dks BaMs fny ls D;ksa dj jkS'kuh QSyh vkSj mUgksa us vkidks enhus dh
xokjk gks ldrh Fkh tks vc rd bT+tr+ dh rjQ+ r'kjhQ+ ys tkus dh nkor nh vkSj
elunksa ij brfeuku ds lkFk fcjkt jgs Fks vkius cgqr ls eqlyekuksa dks ogk Hkst fn;k
vkSj tks [k+Yd+s [k+nq k dks [k+nq k ds cnys [k+nq mUgha eq'kjdhu us vkidks d+Ry dj nsus dk
viuk x+y q ke cuk;s gq, FksA iwjk eUlwck r;kj dj fy;kA ftlds ckn
cuh me;k ds fy;s bu reke eqgjZd s kr vkius enhus dh rjQ+ fgtjr Q+jekbZA
ds vykok mudh nsjhuk eq[k+kfler iqjkuh enhus esa vkdj Hkh eq[k+kysQh+ u us pSu ls
jaft'k cuh gkf'ke ds lkFk vkSj t+krh j'dks cSBus u fn;kA ,d rjQ+ rks mu yksxksa dks
gln Hkh Fkk ftlds ekrgr muds ljfxjksg tks vki ij bZeku yk;s Fks vkSj etcwju
vcw lqQ;+ ku us rd+jhcu reke vjc dks eDds esa jg x, Fks rjg rjg dh rdyhQ+as
gt+jr eksgEen eqLrQ+kl0v0 ds f[k+ykQ+ igqpkbZ tkrha] nwljh rjQ+ vki ds tk,
cjvUxs[r+ k mdlkuk] HkM+dkuk dj fn;kA iukg enhu&,&equOojk ij Q+kt S d'kh ds
vkidks rjg rjg dh rdyhQ+as nh tkus bUrstk+ ekr gksus yxsA vkidks viuh fgQ+kt+r
yxhaA ftLe ij iRFkj ekjs x,A lj ij vkSj vius ls T+;knk mu yksxksa ds ?kjckj dh
dwMk+ Qads k x;kA futklrsa Mkyh xbZa vkSj fgQ+kt+r ds fy;s ftUgksa us vkidks iukg nh Fkh
d+Ry dh /kefd;k nh xbZAa ;gk rd fd tc eSnkus eqdk+ cyk esa fudy vkuk iM+kA
[k+rjk cgqr c<+ x;k rks gt+jr ds ppk vcw lcls igyh tax tks enhus esa vkdj gqbZ cnz
rkfycv0l0 us vkidks vius ,d egQ+t w + edku dh yM+kbZ FkhA bl ekSds+ ij eqlyeku fcYdqy
esa tks igkM+ dh ?kkVh esa ,d d+ys dh lwjr r;kj u Fks flQ+Z rhu lkS rsjg vkneh2 ftuds
ij Fkk eqUrfd+y dj fn;kA reke d+jq 'S k us ikl lokj gksus dks flQ+Z rhu ?kksMs+ FksA3 vkSj
ckge ,d rgjhjh eqvkgsnk Agreument 1
rcjh ft@1] is t @229] 2
rcjh ft@2] is t @272
fd;k fd cuh gkf'ke ls u flQ+Z 'kknh fc;kg 3
lhjrs bCus fgkke ft@1] is t @407
twu&2017 ekfld ^^'kqvk&,&vey** y[ku 6
pUn ryokjsAa exj cuh gkf'ke dh ryokj xBBjksa dks jkLrs esa Qsd a rs x, FksA mlesa
us eqdk+ fcy okyksa ds nkr [kV~Vs dj fn;sA T+;knk rj lRrw ca/ks gq, Fks tks eqlyekuksa dks
get+k fcu vCnqy eqRrfycv0l0] mcSnk fcu gkfly gq,A blh otg ls bldks ^^taxs
gkfjl vkSj vyh bCus vch rkfycv0l0 us og lohd+** dgrs gSa D;ksfa d vjch esa lohd+ ds
dkjgk&,&uqek;k fn[kyk;s fd eq[k+kfyQ+kas dh ekuh lRrw ds gSAa 7
fgEer iLr gks xbZA vxjps bLyke dks fgtjr ds rhljs lky og fugk;r vge
fcy&[k+l q l
w cuh gkf'ke dks ;g cM+k uqdl
+ ku yM+kbZ is'k vkbZ ftldks vksgn dh tax
igqpk fd mcSnk bl tax esa 'kghn gks x, dgrs gSAa 8 vdjek] fcu vch tsgy] vcw
exj eDds okyksa dks vkSj fcy&[k+l q l
w cuh lqfQ+;ku vkSj fgUn dks ml oD+r rd pSu
me;k dks cgqr T+;knk uqdl + kukr ls nks dgk vk ldrk Fkk tc rd fd og enhus
pkj gksuk iM+kA blesa vcw lqfQ+;ku dks vyh okyksa ls bUrsdk+ e u ysrAs eDdk okyksa us
fcu vch rkfycv0l0 ds gkFk ls egst+ vius cM+h cM+h r;kfj;k dh FkhaA mudh Q+kt S esa
csVs gUt+yk ds d+Ry gh ij ekre djuk ugha d+jq fS 'k;ksa ds vykok [k+kunkus dukuk vkSj
iM+kA4 cfYd vkius mlds ,d nwljs csVs ckf'kUnxkus rgkek Hkh 'kkfey FksA9 Q+kSt esa
vez dks d+nS Hkh fd;kA5 blds vykok mldh rhu gt+kj eqlYysg gfFk;kjksa ls ySl flikgh
choh fgUn dks vius cki vrck vkSj vius FksA10 muesa lkr lkS ft+jg iks'k FksA muds
ppk 'kSck vkSj HkkbZ oyhn dk ekre djuk fcy&eqdk+ fcy jlwys [k+nq kl0v0 ds lkFk lkr
iM+kA6 lkS vkneh Fks ftuesa flQZ+ lkS ft+jg iks'k Fks
blds ckn vcw lqfQ+;ku us vgn fd;k fd vkSj Q+kt S esa Q+dr+ nks ?kksMs+ FksA11 vdjek
og ml oD+r rd ugk;sxk ugha tc rd fd vkSj [k+kfyn fcu oyhn nksuks Q+kt S ds vQ+lj
jlwyl0v0 ij p<+kbZ u djsA exj vc eq'kjdhu Fks vkSj [k+kl ckr ;g Fkh fd Q+kt S ds vd+c
esa vke rkSj ij eqdk+ cys dh fgEer u FkhA ihNs esa vcw lqfQ+;ku dh choh fgUn% eDds
etcwju vcw lqfQ+;ku us flQ+Z cjk, uke dh nwljh vkSjrksa ds lkFk eSnkus tax esa <ksy
viuh d+le dks iwjk djus ds fy;s nks lkS ctk ctk dj flikfg;ksa dh gkSlyk vQ+tk+ bZ
lokj d+jq 'S k ds bdV~Bk fd;s vkSj mudks dj jgh FkhA fgUn% ds v'kvkj ml ekSds+ ds
ysdj enhus dh rjQ+ jokuk gqvkA enhus ds tks og i<+ jgh Fkh dqrcq s rkjh[k+ esa egQ+t w +
gqnnw esa igqpa dj mlus jlwy ds nks iSjvksa gSaA 12
ekuus okyksa dks d+Ry dj Mkyk vkSj [ktwj fgUn% ds bUrsdk+ eh tt+ckr dk vUnkt+k blls
ds nj[+rksa dks rckg dj fn;kA gt+jr vius gks ldrk gS fd vksgn dh tax esa tc
iS:vksa ds lkFk tax ds fy;s fudy vk;s jlwyl0v0 ds ppk gt+jr gEt+k 'kghn gq,
exj vcw lqfQ+;ku vius lkfFk;ksa ds lkFk rks fgUn% tt+c&,&bUrsdk+ e esa viuh flUQ+
[k+kQ
S + [kk dj igys gh Q+jkj gks pqdk Fkk cfYd bUlkfu;r dh gqnnw ls xqtj+ xbZA
vkSj lc Hkkxus dh tYnh esa vius lkeku ds
4
bjkkn is t @38 7
lhjrs bCus fgkke ft@2] is t @55] rcjh ft@2] is t @299
5
lhjrs bCus fgkke ft@1] is t @397 8
lhjrs bCus fgkke ft@2] is t @65
6
bCus fgkke ft@2] ist@37] rcjh ft@2] 9
bCus fgkke ft@2] is t @68 10bCus fgkke ft@2] is t @69
is t @279 11
rcjh ft@3] is t @12 12rcjh ft@3] is t @15&16
twu&2017 ekfld ^^'kqvk&,&vey** y[ku 7
mlus bl cjcfj;r dk lqcrw fn;k fd vez fcu vCnon bCus vch d+Sl vkejh]
tukcs gEt+k dk igyw pkd djkds mudk vyh bCus vch rkfycv0l0 ds gkFk ls ryokj
ftxj fudyok;k vkSj mls eqg esa j[k dj ds ?kkV mrjkA15vcw lqfQ+;ku dks c&gkys
pckus dh dksf'k'k dhA vkSj dq'rksa ds dku [k+Lrk o rckg eDdk okil tkuk iM+k vkSj
vkSj ukd ox+jS g vkt+k&, ftLe dk xqycw Un vc fgEers eqdk+ cyk o y'kdj d'k [k+Re gks
xys dk gkj vkSj lhuk cUn cuk;kA13 xbZ exj fny esa bu f'kdLrksa ls tks ?kko
cfYd ckt+ jkfo;ksa us rks ;gk rd c;ku iM+s Fks og dHkh Hkh Hkj u ldrs FksA
fd;k gS fd mlus gt+jr gEt+k ds ftxj iSxE+ cjs bLykel0v0 us tc dqN vjls rd
dks Hkwu dj [kk fy;kA14 mlls ml ,ukn ;g ns[kk fd vc eq'kjsdhus dqj+ 'S k dh rjQ+
vkSj nq'euh dk vUnkt+k fd;k tk ldrk gS ls dksbZ taxh dkjokbZ ugha gksrh rks vkius
tks ml [k+kunku ds enkZas vkSj vkSjrksa ds lu 6 fgtjh esa [k+ku&, dkck dh ft+;kjr
fnyksa esa cuh gkf'ke] iSxE+ cjs bLykel0v0 vkSj mejk dk bjknk fd;k vkSj eqlyekuksa dh
bLyke ds f[k+ykQ+ ikbZ tkrh FkhA tekvr ds lkFk eDds dh rjQ+ jokuk gq,A16
bl tax esa vxjps vke rkSj ij eqlyekuksa vkids ikl cqnus dqc+ kZuh ds V FksA17
dh tekvr esa cM+h vcrjh det+kjs h iSnk ftlls t+kfgj Fkk fd vki yM+kbZ ds fy;s
gks xbZ Fkh exj vkf[k+j esa cuh gkf'ke vkSj ugha tk jgs gSAa exj tc d+jq 'S k dks jlwy ds
fcy&[k+l q l
w vyh bCus vch rkfycv0l0 dh vkus dh [k+cj igqp a h rks og [k+kfyn fcu
ryokj us eq[k+kfyQ+ tekvr dks f'kdLr nh oyhn dh d+;knr esa ^^djkmy x+ehe** ukeh
vkSj og gt+her [k+nq kZ csbT+tr+ h lwjr esa ed+ke rd jlwyl0v0 dk jkLrk jksdus ds
okil xbZA vc mudh bUQ+js knh rkd+r jlwy fy;s fudy vk;sA
ds eqdk+ cys esa uk&dkQ+h lkfcr gks pqdh t+kfgj gS fd eqlyekuksa dh fgEersa blds
FkhA blfy;s 5 fgtjh esa vk[k+jh dksf'k'k igys dh gkfly 'kqnk iSnjiS Q+rq gw kr thr
mUgksua s ;g dh fd ftruh tekvrsa eqYds ls c<+h gqbZ Fkha vkSj lkeus ogh f'kdLr [k+nq kZ
vjc esa bLyke ds f[k+ykQ+ mudks fey gkjh gqbZ tekvr Fkh tks bl oD+r tax ds
ldrh Fkha lcdks eqRrfgn ,dtqV fd;kA fy;s dksbZ r;kjh Hkh u dj ldh Fkh blfy;s
;gk rd fd ;gwn dks lkt+ ckt+ djds ;g cgqr vklku Fkk fd vki eqdk+ cys dk
vius lkFk feyk;k vkSj bTrsekbZ rkd+r ,d gqDe ns nsrs vkSj Q+krsgkuk lwjr ls eDds esa
tqV gksdj ls nl gt+kj ds y'kdj ds lkFk nkf[k+y gksrs exj iSxE+ cjs bLykel0v0 dks
og bl tax ds fy;s vk;s ftldks blh veu ilUnh dk lqcrw nsuk FkkA twgh xnkZs
tRFkkcUnh dh otg ls ^^taxs vgt+kc** ds xqc+ kj mBrk ut+j vk;k vkius Q+jek;k% bl
uke ls ;kn fd;k tkrk gSA muds eqdk+ cys jkLrs dks NksM+ nksA fdlh nwljs jkLrs ls vkxs
esa eqlyeku rhu gt+kj Fks exj Q+kt S s eq[k+kfyQ+ fudy pyksA pqukups nk;sa tkfuc dk :[k+
dks bl erZck Hkh f'kdLr dk jksts+ cn ns[kuk fd;k x;k vkSj vki ^^gel** ukeh txg
ulhc gqvk vkSj mudk ek;&,&ukt+ lwjek 15
bCus fgkke ft@2] is t @112] rcjh ft@3] is t @48
13
bCus fgkke ft@2] is t @84] rcjh ft@3] is t @23
16
bCus fgkke ft@12] is t @210] rcjh ft@3] is t @71
14
bLrhvkc ft@2] ist@786] rcjh ft@3] ist@43
17
rcjh ft@3] is t @72

twu&2017 ekfld ^^'kqvk&,&vey** y[ku 8

dh iq'r ij ls ^^lfu;rqy ejkj** ukeh eqvkgn&,&nksLrh djuk pkgs og muds
txg ls gksrs gq, gqnfS c;k dks tks jkLrk lkFk gks tk;sA
tkrk gS m/kj eqroTts gq,A18 5] vkbUnk lky eqlyeku eDds dh
vkidh bl veu ilUnh ds eqtk+ gjs dk ft+;kjr ds fy;s vk ldsx a s bl rjg
tekvrs eq[k+kfyQ+ dks bl gn rd ,glkl fd ckf'kUnxkus eDdk rhu fnu ds fy;s
gqvk fd og Hkh okil pyh xbZ] vkSj mlus eDds dks [k+kyh dj nsx a s exj eqlyekuksa
vc ukek o i;ke [k+rks fdrkcr dk dks ykft+e gksxk fd rhu fnu ds vUnj
flyflyk 'kq: fd;kA pqukups mjok fcu eDds ls ckgj fudy tk;sa vkSj ,d
eln lD+Qh+ us vkdj xqr+ xw&,&lqyg vkneh Hkh rhu fnu ds ckn eDdk esa
dk vkx+kt+ fd;k vkSj gt+jr jlwys [k+nq kl0v0 jgus u ik;sA
dh lqyg ilUnkuk ckrksa ls ,slh [k+'q kxokj 6] eqlyeku vius lkFk ml rjg ds
fQ+tk+ d+k;e gqbZ fd lqgy S fcu vez d+jq 'S k vlygs yk ldsx a s tSls eqlkfQ+j vius
dk uqekbUnk cukdj xqr+ xw&, lqyg ds lkFk j[krs gS]a ;kuh ryokjsa fu;ke ds
fy;s gt+jr ds ikl Hkstk x;k vkSj mlus vUnj j[kh gqbAZ 19
viuh tekvr ds eqrkyckr is'k dj fn;s] ;g ,slh x+jS eqrokft+u ;drjQ+k 'krsaZ
;g eqrkyckr lc eq'kjdhu ds gd+ esa Fks Fkha fd iSxE+ cjs bLykel0v0 ds vDlj lkFk
vkSj muds t+fj;s ls c&t+kfgj iSxE+ cjs bLyke okyksa esa tks jlwy ds cyUn elkysg dh rg
dks nck;k tk jgk Fkk exj vkius bu lc rd igqp a us ls d+kflj FksA 'knhn cspuS h iSnk
ckrksa dks eUt+jw Q+jek fy;k vkSj lqygukek gks xbZ FkhA rkjh[k+ ds vyQ+kt+ ;gk rd gSa
eqjRrc gks x;kA bl lqyg ukes ds 'kjk,r fd ^^yksxksa ds fnyksa esa vezs vt+he jlwy ds
gLcs t+y S FksA fy, xqeku iSnk gqvk ;gk rd fd d+jhc Fkk
1] jlwy bl lky vius eqRrcsbZu fd og gykdr esa eqcfryk gks tk;sAa ** bldk
lkfFk;ksa ds lkFk cx+jS ft+;kjr fd;s eryc ;g gS fd muds vd+k;n esa rt+yt+y q
gq, okil tk;sAa vd+hns esa MxexkgV gks x;kA ,slk fd
2] nl lky rd vkil esa tax u gksA d+jhc Fkk fd og bLyke ls eqUgfjQ+ gh gks
3] tks 'k[+l d+jq 'S k esa ls vius oyh tk;sAa 20
ljnkj dh btkt+r ds cx+jS jlwy blh dk urhtk Fkk fd tc iSxE+ cjs [k+nq kl0v0
vYykgl0v0 ds ikl pyk tk;s mldks us eqvkgns dh rdehy ds ckn vlgkc ls
vki okil dj nsx a s exj tc vkids Q+jek;k fd mBks] d+cq kZfu;k djks vkSj fQj
ikl ls dksbZ fudy dj d+jq 'S k ds ikl ljksa ds cky eqM a ok dj okil pyksA rks
pyk tk;s rks d+jq 'S k okil u djsx a As vkye ;g Fkk fd jlwyl0v0 gqDe ns jgs Fks
4] tks d+chy&,&jlwyl0v0 dk gyhQ+ vkSj etes dh vDlfj;r [k+keks'k FkhA dksbZ
fgek;rh gksuk pkgs og vkids lkFk rkehy ds fy, mBrk u FkkA ;gk rd fd
eqvkgn&,&nksLrh dj ys vkSj tks tc gt+jr us mudh rjQ+ ls cs,srsukbZ
d+ c hy&,&d+ q j S ' k ds lkFk 19
bCus fgkke ft@2] is t @216] rcjh ft@3]
18
rcjh ft@3] is t @73 is t @79 20
rcjh ft@2] is t @79
twu&2017 ekfld ^^'kqvk&,&vey** y[ku 9
bf[+r;kj djds [k+nq tkdj d+cq kZuh dh vkSj dh rDyhQ+ gSA vYykg rsjs fy;s vkSj reke
cky eqMa ok;s rks etcwju nwljs yksx Hkh [kM+s det+kjs eqlyekuksa ds fy;s tks eqkfjdhu ds
gq, vkSj ljksa ds cky ewM
a uk ;k rjk'kuk 'kq: iats esa fxj+rkj gSa dksbZ d'kkb'k vklkuh
fd;s exj jat vkSj lnes dk ;g vkye Fkk dh lwjr iSnk djsxkA bl oD+r rks ge us
fd ekywe gksrk Fkk ,d nwljs dks d+Ry dj bl d+keS ds lkFk ,d eqvkgnk dj fy;k gS
jgk gSA21 vkSj bl eqvkgns dh eq[k+kfyQ+r ge ugha
ysfdu jlwyl0v0 us vius lkfFk;ksa ds bu djsx a As **22
tt+ckr dk dksbZ fygkt+ u fd;k vkSj dqQ + k+ j x+jt+ iSxE+ cjs bLykel0v0 us bu x+jS elkfo;kuk
ds bu tkfcjkuk 'kjk,r dks eUt+jw djds x+jS cjkcjh 'kjk,r ij lqyg djds eDds
okilh bf[+r;kj Q+jekbZA bl [+k;ky ls fd ls okilh bf[+r;kj dh vkSj nlwjs lky
vxj bl ekSds+ ij tax djds eDds dks eqvkgns ds eqrkfcd+ eDdk dh ft+;kjr ds
Q+rg fd;k tkrk rks dgus dks gks tkrk fd fy;s r'kjhQ+ ys x,] eq'kfjdhu us rhu fnu
jlwys bLykel0v0 p<+kbZ djds vk;sA bl ds fy;s 'kgj [k+kyh dj fn;k vkSj jlwyl0v0
rjg tkjsgkuk geyk t+Yq e ds lkFk geyk vius lkfFk;ksa lesr eDds esa nkf[k+y gq,A
vkoj gksus dk bYt+ke vki ij vk,n fd;k ejkfles ft+;kjr ctk yk;s vkSj fQj gLcs
tkrkA fygkt+k vkius bl dk ekSdk+ u fn;k eqvkgnk rhu fnu ds ckn eDds dks NksM+
vkSj lqyg ds 'kjk,r dh ikcUnh bl gn fn;k vkSj enhus okil pys x,A23
rd Q+jekbZ fd vHkh ;g rgjhj [k+'q kd u exj eDds okys blds ckn eqvkgns ds nwljs
gksus ikbZ Fkh fd [k+nq lqgyS fcu vez tks nQ+vkr nkSj esa vnes rv:Zt okns+ ij
eq'kjdhu dh rjQ+ ls uqekbUn&, lqyg Fkk d+k;e ugha jgsA eqvkgns esa d+ck,y d+chys
dk yM+dk tks igys ls eqlyeku gks pqdk okyksa dks tks bf[+r;kj fn;k x;k Fkk fd og
Fkk vkSj mls flQ+Z bLyke ykus dh otg ls ftlds lkFk pkgsa 'kjhd gks tk;sAa blds
?kj okyksa us yksgs esa tdM+ fn;k FkkA mo ekrgr d+chy&,&[+kt q k+ vk iSxE+ cjs bLyke
oD+r ekSdk+ ikdj ik c&t+Uthj gksus gh dh dk gyhQ+ rjQ+nkj gqvk Fkk vkSj cuh c
gkyr esa ok&eqgEenkg] ok&eqgEenkg dgrk us eq'kfjdhu ds lkFk gyhQ+ rjQ+nkj gksus
gqvk vk;k vkSj vius dks jlwy ds lkeus dk ,yku fd;k Fkk pwfd bu nksuksa d+chyksa esa
Mky fn;kA lqgy S us tks ;g ns[kk rks og d+nhe vnkor Fkh blfy;s nksuksa ges'kk ,d
[kM+k gks x;k] mls rekapk yxk;k vkSj xjhcku nwljs ds f[k+ykQ+ r;kj jgrs FksA
idM+ dj [khaprk gqvk ys pykA mlus exj vc tks muesa gj ,d ,d
iqdkj dj vkokt+ nh% ^^D;ksa eqlyekuks! D;k tkfuc eqvkgns Argument ds : ls
eSa fQj eq'kfjdhu gh dh rjQ+ okil dj eqUlfyd gks x;k vkSj ;g r; ik x;k fd nl
fn;k tkaxk fd og eq>s nhu ls eqUgfjQ+ cjl rd tkfucSu nksuksa rjQ+ ds yksxksa esa
djus dh dksf'k'k djsAa ** exj gt+jrl0v0 us 22
rcjh ft@3] is t @79&80
dksbZ rv:Zt+ ,rsjkt+ ugha Q+jek;k vkSj 23
bCus fgkke ft@2]is t @249&250] rcjh
dgk% ^^,s vcw tUny! lcz dj ;g pUn fnu ft@3]is t @100&101] cq [ k+ k jh ft@3]is t @36]eq f Lye
21
rcjh ft@3] is t @80 ft@2] is t @105
twu&2017 ekfld ^^'kqvk&,&vey** y[ku 10
 esa tax u gksxh rks [k+t q k+ vk ds yksx eqrebu v'kvkj [k+Re gksrs gh vkidh t+cku ls tks
gks x,A mUgksua s vlysgs ftLe ls mrkj fn;s tqeyk fudyk og ;g Fkk fd ^^d+n&uljrk
vkSj tax dh r;kfj;k rdZ dj nhaA ;k vez fcu lkfye** vUd+jhc vez fcu
cuh c us bl ekSds+ dks x+uher le>k vkSj lkfye dh enn gksxh blds urhts esa vki
cuh [k+t q k+ vk ij bl oD+r tc fd og ,d brekes gqTtr ds njfe;ku dqN ejkfgy
ikuh p'es ds fdukjs eqdh+ e Fks geyk dj r; djus ds ckn eqlyekuksa dks ysdj
fn;k vkSj cgqr ls yksxksa dks d+Ry dj eDd&,&eqvT+tes+ k dh rjQ+ jokuk gks x,A
MkykA24 d+jq 'S k ds vknfe;ksa us Hkh ,sykfu;k vc rsoj cnys gq, FksA eq'kjsdhu esa rkd+rs
ugha rks [k+fq Q+;k cuh c dks enn igqpkbZ eqdk+ cyk rks vc Fkh gh ughaA mUgksua s gfFk;kj
vkSj og Hkh [k+t q k+ vk dh rckgh ds 'kjhd Mky nsus equkflc le>s vkSj blh etcwjh
gq,A etcwju d+chy&,&[k+t q k+ vk dk ,d ds vkye esa vcw lqfQ+;ku us Hkh t+kgjh rkSj
vkneh ftldk uke vez fcu lkfye Fkk ij bLyke d+cq y w dj fy;kA ftldk okd+; s k
Q+j;kn djrk gqvk enhus x;k vkSj ml ;g gS fd vCckl fcu vCnqy eqRrfyc vkSj
oD+r tc iSxE+ cjs [k+nq kl0v0 vlgkc ds njfe;ku vcw lqfQ+;ku esa iqjkus t+ekus dh nksLrh FkhA
efLtn esa r'kjhQ+ j[krs Fks mlus bUrsgkbZ bl jkr dks tc jlwyl0v0 eDds ds d+jhc
nnZ vUxst+ v'kvkj esa vius d+chys dh igqp
a pqds Fks vkSj e'kfjdhu ij fgjkl [k+kQ S +
:nkns x+e lqukbZ ftlds vkf[k+j esa gLcs Nk;k gqvk FkkA vcw lqfQ+;ku pUn vknfe;ksa
t+yS et+euw uT+e fd;k x;k FkkA ds lkFk jlwys [k+nq k dh uD+yks gjdr dk
^^,s [k+nq k ds jlwyl0v0! vkidks ekywe gks fd gky ekywe djus ds fy;s 'kgj ls ckgj
d+jq 'S k us vkils vgn f'kduh oknk rksMu+ k fudykA blh oD+r vCckl bl fQ+ esa
dhA cuh c us gekjs d+chys ij p'kes ds fudys Fks fd vxj d+jq 'S k us iSxE+ cjs [k+nq k dh
fdukjs dehuxkg ls geyk dj fn;kA og eq[k+kfyQ+r cjd+jkj j[kh rks ;g lc vkt
le>rs Fks fd gekjk dksbZ Q+j;kn jl ugha ekjs tk;sx a As vcw lqfQ+;ku dks ogk ik dj
gSA vxj ge tax ds fy;s r;kj gksrs rks mUgksua s dgk] dqN [k+cj gS\ jlwyl0v0 nl
mudh D;k etky Fkh fd og gels eqdk+ cyk gt+kj eqlyekuksa dh tebZ;r fxjksg ds
djrsA og rknkn esa Hkh de vkSj rkd+r esa lkFk vk;s gS]a rqe mudk eqdk+ cyk gjfxt+
Hkh gekjs eqdk+ cys esa ges'kk lqcd q lkfcr gq,A ugha dj ldrsA vcw lqfQ+;ku us dgk fQj
exj ge rks uekt+s 'kc esa el:Q+ FksA vkidh D;k jk; gS\ eq>s D;k djuk pkfg,\
mUgksua s :dw o lqtnw dh gkyr esa vkdj ge mUgksua s dgkA vkvks esjs lkFk V ij cSB
dks d+Ry dj fn;kA** tkvks vkSj jlwyl0v0 ds ikl py dj veku
bu v'kvkj dks i<+us ds nkSjku esa vkidh gkfly dj yks ojuk vxj rqe muds gkFk
gennhZ ds rvLlqjkr brus knhn gks x, Fks vkx, rks cx+jS d+Ry fd;s u NksMx s+ As vcw
fd vkius tokc esa dksbZ rohy dyke lquus lqfQ+;ku dks ;g t+fj;k x+uher ekywe gqvk
ds bUrstk+ j dh t+ger Hkh nsuk u pkgh vkSj og ukd+s V ij ihNs cSB x;k vkSj vCckl
24
bCus gs kke ft@2] is t @260] rcjh ft@3] mls fy;s gq, iSxE+ cjl0v0 ds ikl gkft+j
is t @111 gq,A jlwys [k+nq k ls mlds fy;s veku pkghA
twu&2017 ekfld ^^'kqvk&,&vey** y[ku 11
iSxE+ cjl0v0 us Q+jek;k fd vPNk bl oD+r Hkh ftlds bUrsdk+ eh tt+ckr dh rLohj taxs
veku gSA lqcg dks mUgsa fQj esjs ikl ykbZ;xs kA vksgn esa lkeus vk pqdh gSA bLyke d+cq y w
gLcs gqDe lqcg dks vCckl us vcw lqfQ+;ku dks fd;k vkSj ftrus l[+r vkSj eqrvfLlc
gkft+j fd;kA gt+jrl0v0 us mldks bLyke dh dV~Vj ,dkfcj ljnkj d+jq 'S k ml oD+r
nkor nhA og ilks is'k djus yxkA vCckl us ckd+h Fks lc gh eqlyeku gks x,A30 exj
dgk bLyke d+cq y w djks ugha rks tku dh [k+jS et+djw k ij c;ku fd, gq, okd+; s kr ls
ughaA ;g lqu dj vcw lqfQ+;ku us bLyke gj bUlku ;g lkspus ij etcwj gS fd cscl
d+cq yw dj fy;kA25 cq[k+kjh dh fjok;r ls gks tkus ds ckn vkneh lj >qdk ldrk gS]
t+kfgj gksrk gS fd vcw lqfQ+;ku vkSj mlds gkFk jksd ldrk gS] gfFk;kj Mky ldrk gS]
lkFkh tc ekywekr gkfly djus ckgj fudys t+cku cUn dj ldrk gS ysfdu vius fny
rks bRrsQk+ d+ ls y'djs bLyke ds igjs nkjksa esa rCnhyh ugha iSnk dj ldrkA vius d+Yc
ds gkFkksa esa fxj+rkj gks x, vkSj jlwyl0v0 esa ;d+hu dh flQ+r iSnk ugha dj ldrkA
dh f[k+ner esa gkft+j fd;s x,A bl oD+r vkSj viuh uQ+jr dks eksgCcr ls rCnhy
vcw lqfQ+;ku us bLyke d+qcwy fd;kA26 ugha dj ldrkA og uQ+jr o nq'keuh tks
iSxE+ cjs [k+nq kl0v0 dh ;g oqlvrs d+Ych Fkh mu gqnnw rd igqp pqdh Fkh ftudk eqtk+ gjk
fd vkius vcw lqfQ+;ku dh u flQ+Z tku xqft+'krk okd+;s kr ls gks pqdk gS D;k bl
c[+'kh Q+jekbZ cfYd ,yku dj fn;k fd tks lcds ckn eksgCcr o vd+hnr ls rCnhyh
vcw lqfQ+;ku ds ?kj esa iukg ys ys mls Hkh gks ldrh gS\ vke mlwys fQ+rjr vkSj okd+;s kr
veku gS vkSj tks efLtnqy gjke dkck esa dh jQ+rkj ds eqrkfcd+ ;g ckr x+jS eqefdu
nkf[k+y gks tk;s mls veku gS vkSj tks vius ekywe gksrh gSA vke fQ+rjr ds eqrkfcd+
?kj dk njokt+k cUn djds cSB tk;s og Hkh flQ+Z bruk le>k tk ldrk gS fd og
veku esa gSA27 nwljh fjok;r esa efLtnqy nq'eu tks vc rd QqUdkjs ekjrs gq, vt+ngs
gjke dkcs esa nk[k+ys ds ctk;s ;g gS fd dh rjg lkeus ekS t w n Fkk vc ekjs
tks gfFk;kj Mky ns mls veku gSA28 vkSj vkLrhuvkLrhu dk lki cu dj [k+fq Q+;k
eDds esa nkf[k+y gksus ds ckn rks vkius lc jh'kh nokfu;ksa lkft+'k jpus yxs ;k
gh dh tku c[+'kh dj nhA vkius eDds ds equkfQ+dr+ ds fy;s vkt+kn gks x;k vkSj
vknfe;ksa ls tks vkids lkeus Fks iwNk D;ksa dksbZ lqcg ugha fd nq'eu ekStnw k lwjr esa
rqEgkjk D;k [+k;ky gS eSa rqEgkjs lkFk D;k lqyd
w igyh lwjr ls T+;knk [k+rjukd lkfcr gks
d:xk\ mUgksua s dgk gesa usdh gh dk xqeku gSA ldrk gSA ;gh [+k;ky Fkk fd muds ckjs esa
vki gekjs Q+;kt+ HkkbZ gSa vkSj Q+;kt+ HkkbZ bLyke ds uD+dk+ n bLyke dh ij[k j[kus
ds csVs gSAa Q+jek;k% vt+gcks vQ+vUrqe okys gt+jr vyh fcu vch rkfycv0l0
ryd+k^^tkvks rqe lcdks eSua s NksM+ fn;kA29 dkA vkius Q+jek;k% ^^;g yksx gd+hd+ru bLyke
mlds ckn vcw lqfQ+;ku dh choh fgUn us ugha yk;s Fks cfYd bLyke ds lkeus mUgksua s
25
rcjh ft@3] is t @116 26
cq [ k+ k jh ft@3] is t @29 gfFk;kj Mky fn;s Fks vkSj clA**
27
rcjh ft@3] is t @116 rcjh ft@3] ist@120
29

28
lgh eqfLye ft@2] ist@104 30
rcjh ft@3] ist@121
twu&2017 ekfld ^^'kqvk&,&vey** y[ku 12