;xsf/L ljsf; sf]if

Dffkm{t
C0f nufgL tyf c;'nL sfo{ljlw –@)&(

/fli6«o ;xsf/L ljsf; jf]8{

k'Nrf]s, nlntk'/ .
k|:tfjgf
;xsf/L ljsf; sf]if C0f nufgL tyf c;'nL sfo{ljlw–@)&(
kl/R5]b–! k|:tfjgf
-!_ gfd / k|f/De !
-@_ kl/efiff !–@
kl/R5]b–@
-#_ sf]ifsf] :yfkgf #
-$_ p2]Zo #
-%_ sf]ifsf] ;|f]t #
-^_ sf]if ;+rfng pk;ldlt #–$
-&_ ;xof]usf] lsl;d $–%
-*_ ;xsf/L ljsf; sf]if Joj:yfkg dxfzfvf %
-(_ ;xsf/L ljsf; sf]if dxfzfvfsf sfd st{Jox? %
kl/R5]b–# C0f dfu ;DaGwL Joj:yf
-!)_ C0f lng rfxg] ;xsf/L ;+3÷;+:yfn] k'/f ug{'kg{] zt{x? ^
-!!_ C0f dfu ubf{ ;+nUg x'g' kg]{ sfuhftx? ^–&
-!@_ lwtf] ;DaGwL sfuhftx? &
-!#_ C0f dfu kq tyf k|lqmof &–*
-!$_ C0f nufgL k"j{ ;+3 ;+:yf lgl/If0f Joj:yf *
-!%_ :jLs[t C0f nufgL ug{] lalwx? (
-!^_ ;'/If0f km's'jf ;DalGw Joj:yf (
-!&_ ls:tf tyf Jofh j'emfpg'kg]{ ;do (–!)
-!*_ C0f nufgL sfuhftsf] Joj:yfkg !)
-!(_ Aofhb/, xhf{gf, b:t'/ tyf u|]; cjlw !)
kl/R5]b–$ lwtf] d"NofÍg Joj:yf
-@)_ lwtf] d"NofÍgsf] k|of]hg !!
-@!_ lwtf] ;DaGwL Joj:yf !!
-@@_ crn ;Dklt-3/ hUuf_lwtf]df /fvL C0f lng' kbf{ ;+nUg x'g' kg]{ sfuhftx? !!–!@
-@#_ lwtf] /f]Ssf tyf /lhi6«]zg !@
-@$_ d~h'/Lgfdf u/fpg] !@
-@%_ hdfgL ;DaGwL Joj:yf !@–!#
-@^_ lwtf] ;'/If0f tyf ladf !#
-@&_ crn ;DklQ d"NofÍgnfO{ dfGo gx'g] l:ylt / cfwf/x? !#–!$
-@*_ lwtf] d"NofÍgstf{sf] Joj:yf / d"NofÍg k|ltj]bg !$
-@(_ ;]jf z'Ns÷kfl/>ldssf] Joj:yf !$
-#)_ d"Nof+sg pk/ lgl/If0f tyf d"Nof+sgstf{nfO{ sf/jflx !$
kl/R5]b–% ;xsf/L ljsf; sf]if C0f c;'nL Joj:yf
-#!_ C0f c;'nL k|lqmof !%
-#@_ lnnfd ;"rgf k|sfzg ug{' k"j{sf] sf/jfxL !%–!^
-##_ lwtf] lnnfd ;DalGw Joj:yf !^
-#$_ lwtf] lnnfd ;DalGw laz]if Joj:yf !^–!&
 -#%_ jf]nkq kmf/fd ljt/0f ;DalGw Joj:yf !&
-#^_ ;fIfL tyf k|ltlglw ;DalGw Joj:yf !&
-#&_ 8fFs a9fa9 ;DaGwL Joj:yf !&–!*
-#*_ uf]Ko lznjGbL jf]nkq ;DalGw Joj:yf !*
-#(_ lnnfd lalqm sfo{ :ylut ug{] cj:yf !*–!(
-$)_ lnnfd lalqm ;b/÷ab/ ;DalGw Joj:yf !(
-$!_ lnnfd ;b/ ePkl5sf] sf/jfxL !(
-$@_ lnnfd ab/ eP kl5sf] sf/jfxL @)
-$#_ lnnfd lalqm ;DalGw cGo Joj:yf @)
-$$_ lnnfd lalqmaf6 k|fKt /sdsf] lx;fa ldnfg Joj:yf @)
-$%_ lnnfd lalqm ul/g] ;DklQsf] lgl/If0f ;DaGwL Joj:yf @!
-$^_ k|ltlglwx?nfO{ pknAw u/fO{g] eQf ;DalGw Joj:yf @!
-$&_ lwtf] ;'/If0f ;sf/ ;DaGwL Joj:yf @!
-$*_ l3tf] ;'/If0f d"NofÍg ;ldlt @!
-$(_ lwtf] ;'/If0f ;sf/ kl5sf] sf/jfxL @!–@@
-%)_ ;DklQ ;sf/ kZrft lx;fj ldnfg ;DaGwL Joj:yf @@
-%!_ C0f c;'nL ;DaGwL cGo Joj:yf @@
-%@_ C0fL ;xsf/L ;+3 ;+:yf sfnf] ;"rLdf ;dfj]z x'g] cj:yfx? @#
-%#_ cGo Joj:yfx? @#
-%$_ sfo{ljlwsf] JofVof ug{] clwsf/L @$

cg';"lr – ! ;xsf/L ljsf; sf]ifaf6 ljlQo ;xof]u lng' kbf{ eg{' kg{] lgj]bg @%–#)
cg';"rL – @ d"NofÍg k|of]hgsf] nflu cg'udgstf{n] k]z ug{'kg]{ ljj/0f #!–#@
cg';"lr – # hUuf d"NofÍg ubf{ lng' kg]{ cfwf/x? ##
cg';"lr – $ lwtf]sf] :ynut k|fljlws lg/LIf0f k|ltj]bg #$–#^
cg';"lr – % ;+3÷;+:yfsf] ;+rfns ;ldltsf] lg0f{osf] gd"gf #&–#(
cg';"lr – ^ C0f ;DaGwL q}dfl;s÷jflif{s cg'udg k|ltj]bg $)–$!
cg';"lr – & lwtf] lnnfd ;DaGwL lznaGbL af]nkq $@–$$
cg';"lr – * td;'sx?sf] gd"gf
gd"gf != jf]8{n] C0fLaf6 C0fL sf] gfdsf] lwtf] kfl/t u/fO{ lng] lnvt $%–$^
gd"gf @= C0fLsf xsdf t]>|f] kIfn] ul/lbg] lwtf]aGws td;'s $&–$*
gd"gf #= JolQmn] ;xsf/L ;+3 ;+:yfnfO{ lbg] hdfgLsf] td;'s $(–%)
gd"gf $= ;+:yfut hdfgLsf] td;'s %!–%@
gd"gf %= c+lzof/ ;b:ox?sf] d~h'/Lgfdf %#–%$
 ;xsf/L ljsf; sf]if C0f nufgL tyf c;'nL sfo{ljlw, @)&(
k|:tfjgf M
/fli6«o ;xsf/L ljsf; jf]8{ P]g @)$( sf] bkmf !@ df ul/Psf] Joj:yf cg';f/ ;xsf/L ljsf;
sf]if dfkm{t C0f nufgL c;"nL ;DalGw sfd sf/jfxL ;'–Jojl:yt ?kdf ;+rfng ug{ of]
sfo{ljlw tof/ u/L nfu' ul/Psf] 5 .

kl/R5]b !

-!_ gfd / k|f/De M -s_ o; sfo{ljlwsf] gfd æ;xsf/L ljsf; sf]if C0f nufgL tyf c;'nL
sfo{ljlw, @)&(Æ /x]sf] 5 .
-v_ of] sfo{ljlw /fli6«o ;xsf/L ljsf; jf]8{sf] sfo{sf/L ;ldltn] kfl/t u/]sf] ldlt
b]lv nfu" x'g]5 .

-@_ kl/efiff M ljifo jf k|;+un] csf]{ cy{ gnfu]df o; sfo{ljlwdf M

-s_ æsfo{ljlwÆ eGgfn] ;xsf/L ljsf; sf]if C0f nufgL tyf c;'ln sfo{ljlw,
@)&( / ;do ;dodf ePsf] ;+zf]wgnfO{ ;Demg' k5{ .
-v_ æjf]8{Æ eGgfn] æ/fli6«o ;xsf/L ljsf; jf]8Æ{ nfO{ ;Demg' k5{ .
-u_ æC0fÆ eGgfn] /fli6«o ;xsf/L ljsf; jf]8{sf] sf]if dfkm{t jf]8{n] Jofh, z'Ns,
xh{fgf hl/jfgf cflb lnP/ cyjf glnP/ pknJw u/fpg] /sdnfO{ ;Demg'
k5{ . ;f] zAbn] C0f jf nufgLsf] lwtf]df lbOPsf] k'gshf{, C0f r'Qmfsf] nflu
hf/L ul/Psf] hdfgL tyf C0f r'Qmfsf] nflu ul/Psf] jrga4tf ;d]t ;Demg'
kb{5 .
-3_ æsd{rf/LÆ eGgfn] /fli6«o ;xsf/L ljsf; jf]8{df sfd ug{] ;j} j}tlgs
sd{rf/Lx?nfO{ ;Demg' k5{ .
-ª_ æsfof{noÆ eGgfn] /fli6«o ;xsf/L ljsf; jf]8{sf]] sfof{nonfO{ ;Demg' k5{ .
-r_ ælwtf]Æ eGgfn] /fli6«o ;xsf/L ljsf; jf]8{sf] gfddf b[li6aGws jf /f]Ssf jf
gfd;f/L ul/Psf] C0f jfxs C0fL jf t]>f] kIfsf] rn tyf crn ;DklQnfO{
hgfpF5 .
-5_ ædxfzfvfÆ eGgfn] /fli6«o ;xsf/L ljsf; jf]8{sf] ;f+u7gLs ;+/rgf
cGt{utsf] ;xsf/L ljsf; sf]if Joj:yfkg dxfzfvfnfO{ hgfpF5 .
-h_ ælnnfd jf ljqmLÆ eGgfn] lwtf]sf] ?kdf /x]sf] ;DklQ lnnfd ubf{ 8fFs
j9fj9 l;NaGbL 6]08/ jf ;Demf}tfjf6 ;DklQsf] laqmLsf] k|s[ofnfO{ hgfpF5
.
-em_ æafFsL jf jSof}tfÆ eGgfn] /fli6«o ;xsf/L ljsf; af]8{nfO{ ltg{ jfFsL /x]sf]
;fFjf Jofh, b:t'/, sldzg, hl/jfgf, xhf{gf, sfg"gL vr{, cGo c;"n afFsL
/sd cflb hgfpF5 .
-`_ æ;+3÷;+:yfÆ eGgfn] ;xsf/L P]g adf]lhd btf{ ePsf] ;xsf/L ;+3÷;+:yfnfO{
hgfpF5 .
-6_ æ;ldltÆ eGgfn] /fli6«o ;xsf/L ljsf; jf]8{ P]g, @)$( sf] bkmf & adf]lhd

1
 pNn]lvt sfo{sf/L ;ldltnfO{ ;Demg' k5{ .
-7_ æC0f pk;ldltÆ eGgfn] /fli6«o ;xsf/L ljsf; jf]8{ sfo{ ;+rfng ljlgod
@)%) sf] ljlgod !! cg';f/ ul7t æsf]if ;+rfng pk ;ldltÆnfO{ ;Demg'
kb{5 .
-8_ æC0fLÆ eGgfn] /fli6«o ;xsf/L ljsf; jf]8{af6 C0f pkef]u ug{] ;xsf/L
;+3÷;+:yfnfO{ ;Demg' kg{]5 .
-9_ æcfly{s jif{Æ eGgfn] >fj0f ! ut]b]lv cfiff9 d;fGt;Ddsf] cjlwnfO{ ;Demg'
kb{5 .
-0f_ æ;b:oÆ eGgfn] ;xsf/L ;+3 ;+:yfsf] z]o/ ;b:otf k|fKt u/]sf] JolQm ;Demg'
k5{ .
-t_ æ;+rfnsÆ eGgfn] ;xsf/L ;+3 ;+:yfsf] ;+rfns ;ldltsf] ;b:o ;Demg' k5{ /
;f] zAbn] ;+rfns ;ldltsf] kbflwsf/LnfO{ ;d]t hgfpF5 .
-y_ ækl/jf/Æ eGgfn] ;b:osf] klt jf kTgL, 5f]/f, a'xf/L, 5f]/L, wd{k'q, wd{k'qL, afa',
cfdf, ;f}t]gL cfdf / cfkm"n] kfng kf]if0f ug'{ kg]{ bfh', efph', efO{, a'xf/L /
lbbL, alxgL ;Demg' k5{ .
-b_ æljlgodÆ eGgfn] /fli6«o ;xsf/L ljsf; jf]8{sf] ;xsf/L ljsf; sf]if ljlgod
@)%) nfO{ ;Demg' k5{ .

2
 kl/R5]b @

-#_ sf]ifsf] :yfkgf

Aff]8{n] æ;xsf/L ljsf; sf]ifÆ sf] gfdn] of] sf]if :yfkgf u/]sf] 5 .

-$_ p2]Zo
sf]ifsf p2]Zox? b]xfo adf]lhd x'g]5g\ M
-s_ ;xsf/L ;+3, ;+:yfx?sf] e}lts k"jf{wf/x?sf] l;h{gf, dd{t;Def/ tyf
Ifdtf lj:tf/sf nflu ljQLo 6]jf pknJw u/fpg] .
-v_ ;xsf/L ;+3, ;+:yfx?sf] Jofj;flos ljsf; tyf ljljwLs/0fsf nflu
ljQLo ;xof]u k|bfg ug]{ .
-u_ ;xsf/L art kl/rfng of]hgfnfO{ a9fjf lbg] .
-3_ ;xsf/L åf/f ;+rflnt pBf]u wGbf, sn sf/vfgf / :j/f]huf/ l;h{gf x'g]
sfo{qmd tyf cfof]hgfsf nflu C0f ;xof]u pknJw u/fpg] .
-ª_ s[lifdf cfwfl/t pBf]u Joj;fo ;+rfngsf] nflu C0f ;xof]u pknJw
u/fpg] ,
-r_ s[lif ahf/sf] lj:tf/sf nflu C0f ;xof]u pknJw u/fpg] .

-%_ sf]ifsf] ;|f]t

sf]ifdf b]xfosf ;|f]taf6 pknJw x'g] /sdx? hDdf ul/g] 5g\ .
-s_ jf]8{sf] ;|f]taf6 k|bfg ul/g] aLhk"FhL jf cGo /sd,
-v_ sf]ifaf6 lbOPsf] C0f jf ul/Psf] cGo nufgL lkmtf{ eO{ k|fKt x'g] /sd,
-u_ sf]ifdf hDdf ePsf] /sd jf sf]ifaf6 lbOPsf] C0f jf ul/Psf] cGo
nufgLdf k|fKt x'g] Jofh, nfef+z jf cGo k|sf/sf] cfDbfgL ,
-3_ g]kfn ;/sf/ tyf cGo lgsfoaf6 k|fKt cg'bfg .
-^_ sf]if ;+rfng pk;ldlt
-!_ sf]if ;Grfng pk ;ldltsf] u7g lgDgfg';f/ x'g]5 M
-s_ ;x cWoIf, /fli6«o ;xsf/L ljsf; jf]8{ – ;+of]hs
-v_ ;ldltsf] ;b:o /x]sf ljz]if1x? dWo] ;ldltn]
tf]s]sf] Ps hgf – ;b:o
-u_ ;b:o ;lrj, /fli6«o ;xsf/L ljsf; jf]8{ – ;b:o
-3_ /lhi6f/, ;xsf/L ljefu – ;b:o
-ª_ k|zf;g dxfzfvf k|d'v, e"ld Joj:yf, ;xsf/L tyf
ul/aL lgjf/0f dGqfno – ;b:o

-@_ pklgod -!_ adf]lhdsf] pk;ldltsf] sfd, st{Jo / clwsf/ af]8{ sfo{sf/L
;ldltaf6 :jLs[t jflif{s sfo{qmd tyf ah]6 cg';f/ b]xfo adf]lhd x'g]5 M

-s_ ;xsf/L ljsf; sf]ifsf] ;+rfng -nufgL tyf c;"nL_ ;DaGwL Joj:yf
ldnfpg] .

3
 -v_ ;xsf/L ;+3, ;+:yf jf ;xsf/L a+}ssf] z]o/ nufgL ug{sf nflu k|fKt
cg'/f]wx? pk/ ljrf/ u/L ;ldltnfO{ ;'emfj lbg] .
-u_ ;xsf/L ;+3 ;+:yfx?n] :jb]zL a+}s jf cGo lgsfox?af6 C0f ln+bf jf
C0fkq hf/L ubf{ hdfgt al;lbg cg'/f]w u/]df To:tf] cg'/f]w pk/ ljrf/
u/L ;ldltnfO{ ;'emfj lbg] .
-3_ ;xsf/L ljsf; sf]ifsf] kF"hL lj:tf/sf nflu th"{df ul/Psf] sfo{qmd pk/
;dLIff u/L sfo{jfxLsf nflu ;ldltdf k]z ug{] .
-ª_ ;ldltn] tf]lslbP adf]lhd cGo sfd ug{] .

-#_ ;+of]hs;Fu k/fdz{ u/L ;b:o ;lrjn] lnlvt ?kdf ;"rgf lbO{ pk ;ldltsf]
a+}7s af]nfpg] 5 .
-$_ pk ;ldltsf] a+}7s cfjZostf cg';f/ a:g]5 .
-%_ pk ;ldltsf] a+}7ssf] ;+rfng Pj+ sfo{ljlw ;ldltn] lgwf{/0f u/] adf]lhd x'g]5 .
-^_ sf]ifsf] p4]Zo cg';f/sf sfo{x? ug]{, u/fpg]

-&_ ;xof]usf] lsl;d

-!_ sf]ifaf6 lgDg k|s[ltsf cfof]hgfx?nfO{ C0f ;xof]u pknAw u/fpg ;lsg] 5 M
-s_ uf]bfd lgdf{0f jf dd{t ;'wf/ M ;xsf/L ;+3, ;+:yfx?sf] Jofj;flos
ljsf;sf nflu cfjZos uf]bfd ejgx?sf] lgdf{0f jf dd{t ;'wf/ .
:ki6Ls/0f M o; v08sf] k|of]hgsf nflu lgdf{0f jf dd{t ;'wf/ eGgfn]
hldg, hldg ;'wf/ ;d]t lgdf{0f jf dd{t ;'wf/ sfo{nfO{ hgfpg] 5 .
-v_ ;fgf k|zf]wg tyf lgof{thGo pBf]u :yfkgf, ;xsf/L cfwf/df cb'jf, dx,
cn+}rL, b'w, kmnkm"n, t/sf/L, /]zd, lrof, skmL, tf]/L, Rofp, h8La'6L h:tf
s[lifhGo pTkfbgsf] k|zf]wg ug{], aLp ;+/If0f ug{] h:tf ;DefJo ;fgf
pBf]ux?sf] :yfkgf .
-u_ 3/]n' pBf]u M g]kfnL ;Lk, snf, k/Dk/f / ;+:s[ltsf] ;+/If0fdf ;xof]u
k'¥ofpg], :yfgLo ;|f]t, ;fwg jf v]/ uPsf jf km\oflsg] j:t'x?sf] pkof]u
ug{] lsl;dsf ;xsf/L 3/]n' jf s'6L/ pBf]ux?sf] :yfkgff .
-3_ demf}nf jf 7"nf pBf]ux? M ;xsf/L cfwf/df :yfkgf x'g] demf}nf jf 7"nf
:t/sf k|zf]wg pBf]ux?, zLte08f/ jf cGo pBf]ux?sf] :yfkgf .
-ª_ ;xsf/L ahf/ Joj:yf M s[lifhGo pTkfbgsf] ;xsf/L ahf/ Joj:yfsf nflu
e08f/0f, ;+sng :yn, ;]8 cflb ef}lts ;'ljwfx?sf] lgdf{0f dd{t ;'wf/
cfof]hgf .
-r_ ;xsf/L v]tL M ;xsf/L v]tL tyf ;xsf/L jf ;fd"lxs /]zd sL/f kfng,
df}/L kfng, df5f kfngh:tf cfof]hgfx? .
-5_ l;+rfO{ M ;xsf/L cfwf/df ;+rfng x'g] ;–;fgf l;+rfO{ cfof]hgfx?sf]
lgdf{0f jf dd{t ;'wf/ .
-h_ s[lifhGo pBf]u M ;xsf/L dfkm{t s[lifhGo j:t'df cfwfl/t pBf]u, sn
sf/vfgf Pj+ k|zf]wg ;DaGwL cfof]hgf lgdf{0f, dd{t tyf lj:tf/ ug{ .
-em_ kz'kfng M kz'kfng Joj;fo ;+rfng tyf ;f] ;+u ;DalGwt pBf]u :yfkgf
ug{ .

4
 -`_ h}ljs v]tL tyf dn M ;xsf/L dfkm{t h}ljs v]tL tyf sDkf]i6 dn,
u8\of}nf dn pTkfbg÷k|zf]wg tyf ljt/0f cfof]hgf :yfkgf / ;+rfng
ug{ .
-@_ art kl/rfng ug{] ;xsf/L ;+3 ;+:yfsf] xsdf pgLx?n] kl/rfng u/]sf]
artsf] cfwf/df aLhk"FhL pknAw u/fpg ;lsg]5 .
-#_ pklgod -!_ cGtu{t pknAw u/fOg] C0f /sdsf] clwstd xb cfof]hgfsf] s'n
l:y/ k"FhL cfjZostfsf] &% k|ltzt eGbf a9L x'g] 5}g .
-$_ pklgod -!_ jf -@_ adf]lhd k|bfg ul/g] C0f jf aLhkF"hLsf] Jofh b/, e'QmfgL
cjlw tyf cGo zt{x? o; ljlgodsf] cwLgdf /xL ;do ;dodf ;ldltn] tf]s]
adf]lhd x'g]5 .

-*_ ;xsf/L ljsf; sf]if Joj:yfkg dxfzfvf M -s_ nufgL tyf c;'nL sfo{ ug{ jf]8{df
;xsf/L sf]if Joj:yfkg dxfzfvf /xg]5 . o; dxfzfvf cGt{utsf] zfvfn] C0f nufgL
tyf c;'nL ;DjlGw sfo{ ug]{ 5 .
-v_ k|:tfljt kl/of]hgfsf] cWoog, ljQLo laZn]if0f, hf]lvd laZn]if0f, ;+3 ;+:yfsf]
lalaw laifosf] laZn]if0f Pjd\ lg/LIf0f, ;+:yfut ;'zf;g, cfjZostf cg';f/
lwtf]sf] cg'udg, d'Nof+ª\sg, laZn]if0f u/L÷u/fO{ /fo ;'emfj k]z ug{] sfo{ ;xsf/L
ljsf; sf]if dxfzfvfn] k|rlnt sfg'g adf]lhd ug{]5 .
-u_ dxfzfvfn] cfjZostf cg';f/ sfg"gL /fo, ;'emfj tyf ;Nnfx lng sfg"gL
;Nnfxsf/ tyf sfg"g ;xof]uLsf] ;xof]u lng ;Sg]5 .

-(_ ;xsf/L ljsf; sf]if dxfzfvfsf sfd st{Jox? M -s_ ;xsf/L ;+3÷;+:yfsf] klxrfg
tyf vf]hL ug]{] .
-v_ C0f ljt/0faf6 x'g] hf]lvdsf] d'Nof+ª\sg, lgoGq0f / Go"lgs/0f ug{] .
-u_ C0f ;DaGwL k|:tfjx?nfO{ kmfO{lnË u/L af]8{ Joj:yfkg ;dIf k]z ug{] .
-3_ C0f ;DaGwL ul/Psf lg0f{ox? nfu" ePsf 5g\ jf 5}gg\ ;f] x]g{] .
-ª_ C0f pk ;ldltn] rfx]sf] ;"rgf, tYof+s tyf ljj/0fx? pknAw u/fpg] Pj+ C0fsf]
;]jf zt{ tyf ;'ljwfsf jf/]df ;Nnfx lbg] .
-r_ C0f ;DaGwL to ul/Psf ;'ljwf, zt{ tyf k|ltj4tfx?dfly cg'udg ug{] . o;/L
cg'udg ug{] qmddf b]lvPsf s'/fx?nfO{ af]8{ Joj:yfkg ;dIf cg';"lr ^
adf]lhdsf] k|ltj]bg jgfO{ k]z ug{] .
-5_ nufgLdf /x]sf] C0fsf] lgoldt cg'udg, ljZn]if0f ug{]÷u/fpg] / lgoldt ls:tf
tyf Jofh c;'nL sfo{ ug{] .
-h_ cfjZostf cg';f/ C0f gLlt, sfo{ljlw, lgb{]lzsf nufot C0f;+u ;DalGwt
cg';"rL, 9fFrf -kmd{]6_ kmf/d tyf sfuhftx? ;do ;fk]If kl/dfh{g u/L nfu" ug{'
k/]df Joj:yfkgnfO{ ;'emfj lbg] .
-em_ C0fnfO{ ;'/lIft tyf hf]lvd /lxt agfpg ;Dk"0f{ sfo{x? ug{] u/fpg] .
-`_ cGo dxfzfvf;+u cfjZostf cg';f/ ;dGjo ug{] .
-6_ nufgL c;"nL ;DaGwdf C0f pk ;ldlt / af]8{ Joj:yfkgn] tf]lslbPsf cGo
sfo{x? ug]{ .

5
 kl/R5]b #
C0f dfu ;DaGwL Joj:yf
-!)_ C0f lng rfxg] ;xsf/L ;+3÷;+:yfn] k'/f ug{'kg{] zt{x?M -s_ ;xsf/L P]g jdf]lhd
ljlwk"j{s btf{ ePsf] # jif{ k'/f ePsf] / lgodlt ?kdf sfo{qmd ;+rfng u/]sf] .
-v_ cfj4 ;b:ox?nfO{ art tyf C0f, pTkfbg, k|zf]wg, lat/0f, ahf/Ls/0f
nufotsf ;]jf k|bfg ug]{ u/]sf] .
-u_ ;+:yfut z';f;g sfod ug{ ;xsf/L d'No dfGotf, l;4fGt, ljBdfg ;xsf/L P]g,
lgod, ljlgodfjnL, dfkb08 / sfo{ljlw kfngf u/]sf] .
-3_ s'zn tyf ;Ifd Joj:yfkg ePsf] .
-ª_ ;xsf/L l;4fGt cg'?k Jojl:yt n]vf k|0ffnL cjnDag ul/Psf] .
-r_ C0f sfo{qmd, ;]jf tyf pTkfbg, ljlqm ljt/0fsf] cg'udg / d"Nofªsg ;DaGwL
lglZrt cfwf/ tyf k|lqmofsf]] Joj:yf ePsf] .
-5_ jflif{s n]vf k/LIf0f tyf lgoldt ;fwf/0f ;ef x'g] u/]sf] .
-h_ jf]8{ tyf C0f pk ;ldltaf6 lbPsf] lgb]{zg / ;'emfj dfGg d~h'/ x'g] .
-em_ :jLs[t sfo{If]q / kl/of]hgfdf dfq sf/f]jf/ ug{] u/]sf] .
-~f_ ;xsf/L ;+:yf tyf ;+:yfsf ;~rfnsx? s'g} klg a+}s tyf ljlQo ;+:yfsf] sfnf]
;"lrdf gk/]sf] :j 3f]if0fkq .
-6_ p4]Zo cg';f/ C0fsf] k'0f{ ;b'kof]u ug'{kg{] 5 / ;do ;dodf af]8{jf6 x'g]
lg/LIf0f sfo{df ;xof]u ug'{kg{] 5 .
-7_ cGo Joj:yf tyf k|lqmofsf] xsdf C0f ;ldltn] ;do ;dodf tf]s] jdf]lhd
x'g] .
-!!_ C0f dfu ubf{ ;+nUg x'g' kg]{ sfuhftx?M -s_ C0f lng] egL dfu /sd -c+s / cIf/df
:ki6 v'Ng] u/L_, C0fsf] cjlw, C0fsf] k|sf/, C0f e'QmfgL tl/sf, C0f dfu ug{'sf]
p2]Zo Pjd\ k|of]hg tf]sL tyf td;'sdf b:tvt ug]{, ;fIfL j:g], hdfgL j:g],
d~h'/Lgfdf nufot clVtof/L ;d]t lbPsf] ;+rfns ;ldltsf] lg0f{o / C0f ;DalGw
;+Demf}tf ug{ clVtof/L k|fKt kbflwsf/Lsf] b:tvtsf] gd"gf ;lxtsf] C0f ;'/If0fsf]
:ki6 Joxf]/f v'Ng] u/L ;+rfns ;ldltaf6 ul/Psf] lg0f{o .
-v_ dfu ul/Psf] C0f s] sfddf k|of]u x'g] xf] ;f]sf] sfo{qmd÷of]hgf÷kl/of]hgf÷
l:sd÷cfjZostf cg';f/ /0fgLlts of]hgf tyf Jofj;flos of]hgf (Business
Plan) ;d]t dfu ug{ ;lsg]5 . _
-u_ o; jf]8{n] pknAw u/fpg] cg';"lr % adf]lhdsf] dfOGo'6sf] gd"gf jdf]lhdsf]
lg0f{o k'l:tsfsf] k|ltlnkL Pj+ kl/of]hgf ;~rfngfy{ pk;ldlt u7g u/]sf] eP
pQm ;ldltsf] u7g, lg0f{o / sfo{ljlw ;d]t .
-3_ af]8{af6 pknAw x'g] cg';'lr ! cg';f/sf] C0f lgj]bg / kmf/d e/L jf]8{nfO{
n]lvPsf] kq .
-ª_ ;+3÷;+:yf btf{ k|df0f kqsf] k|ltlnkL .
-r_ :yfoL n]vf gDa/ -PAN_ / s/r'Qmf k|df0fkq .
-5_ lwtf] lbg] JolQm eP gful/stfsf] k|ltlnlk / xfn;fn} lvr]sf] kmf]6f]–! k|lt .
-h_ kl5Nnf] # cfly{s jif{sf] n]vf k/LIf0f k|ltj]bg .
-em_ cfjZostf cg';f/ ;+3÷;+:yfsf] art tyf C0f nufgL jf cGo sfoljlw tyf
lgodfjnLx? eP ;f] sf] k|ltlnkL .

6
 -`_ ;+3÷;+:yfsf] ;+rfns ;ldlt kbflwsf/Lx?sf] :jMk|dfl0ft u/]sf] gful/stf
k|df0fkqsf] k|ltlnkL / xfn} lvr]sf] kmf]6f] ! k|lt .
-6_ t];|f] kIfsf] lwtf] ePdf C0f dfu ug]{ ;+3÷;+:yfaf6 hf/L ul/Psf] z]o/
k|df0fkqsf] k|ltlnkL .
-7_ kl/of]hgfsf] ;DefJotf cWoogsf] k|ltj]bg k]z ug{' kg{]5 .
-8_ cGo a+}s tyf ljlQo ;+:yf tyf ;xsf/L ;+3 ;+:yfx?af6 C0f lnPsf] eP ;f] sf]
ljj/0f k]z ug{' kg{]5 .
-9_ C0f pk ;ldltn] dfu u/]sf cGo sfuhftx? .

-!@_ lwtf] ;DaGwL sfuhftx?M

-c_ hUufwgL k|df0fk"hf{ -nfnk"hf{_ .
-cf_ Pl/of gS;f -cfjZostf cg';f/ Kn6 /lhi6/sf] ptf/ klg dfu ug{ ;lsg]_ .
-O_ 6«]; ptf/ gS;f . - ^ dlxgf leqsf] _
-O{_ rf/ lsNnf k|dfl0ft . - ^ dlxgf leqsf] _
-p_ lt/f] lt/]sf] /l;b -kl5Nnf] aif{sf]_ .
-pm_ hUuf k|flKt ubf{sf] lnvt -h:t} /lhi6«]zg jf js; kq jf c+zj08f, bflvnf
vf/]h_ sf] k|ltlnkL .
-P_ k|:tfljt lwtf]df 3/ lwtf] /xg] eP lwtf] lbg] hldgsf] nfnk'hf{df 3/ hlgPsf]
x'g' kb{5 . cfjZostf cg';f/ ;DalGwt lgsfoaf6 k|fKt 3/ lgdf{0f :jLs[lt–kq,
3/sf] gS;f, lgdf0f{ ;DkGg k|df0fkqsf] k|ltlnkL .
-P]_ C0fL lgj]bsn] k]z u/]sf] k|:tfljt lwtf] t];|f] kIfsf] gfdsf] ePdf lwtf] lbg]
JolQmsf] :yflgo lgsfoaf6 gftf k|dfl0ft kq Pjd\ kfl/jfl/s ljj/0fsf] cfwf/df
lghsf] Psf3/ kl/jf/sf ;Dk"0f{ ;b:ox? jf ;Dk"0f{ c+lzof/x?÷xsjfnfx?af6
lwtf] lbg] / C0f sf/f]af/ ug]{ dGh'/Lgfdf-lwtf] lbg] JolQmn] xsjfnf÷c+lzof/x?sf]
gfd ;lxt pNn]lvt Joxf]/f ;fFrf] xf], e"m7f 7xl/Pdf sfg"g adf]lhd ;x'Fnf,
a'emfpFnf egL u/]sf] :jM3f]if0ff kq._
-cf]_ C0f dfu ug]{ ;+:yfsf] ;+rfns ;ldlt s'g} klg a}+s tyf ljQLo ;+:yf / cGo C0f
k|bfos ;+:yfaf6 ;+:yfut jf JolQmut C0f lnO{ glt/L, ga'emfO{Psf] / efvf
;d]t gg3fO{Psf] ;fy} sfnf] ;'rLdf gk/]sf] :jM3f]if0ffkq .
-cf}_ ;+:yfsf] gfddf ePsf] hfoh]yf lwtf] /fvL C0f sf/f]af/ ug]{ ePdf ;~rfns
;ldltsf] lg0f{o / clVtof/gfdf .

-!#_ C0f dfu kq tyf k|lqmofM -!_ jf]8{n] tf]s]sf] 9fFrfdf C0f kmf/fd e/L, C0f dfu ug]{
;+3÷;+:yfsf] kq ;d]t ;+nUg /fvL kl/R5]b -#_, bkmf -!!_ df pNn]lvt sfuhftx?
;+nUg u/L af]8{sf] lgodfg';f/ lgj]bg k]z u/L btf{ u/fpg' kg]{5 .
-@_ C0f lgj]bg kmfOn btf{ kZrft af]8{n] dxfzfvf dfkm{t lgDg sfo{x? cuf8L a9fpg'
kg]{5 .
-s_ C0fsf] nflu k]z ePsf lgj]bg k|:tfjx?df cfjZos sfuhft ;+nUg ePsf
5g\ jf 5}gg\ cWoog ul/ ;f]sf] k|lqmof cufl8 a9fOg] 5 .
-v_ C0f lgj]bg kmfO{ndf tf]lsPsf] sfuhftx? ;+nUg eP kZrft\ af]8{n] lgDg
sfo{x? oyflzw| cuf8L a9fpg' kg]{5 .

7
 -c_ tf]lsPsf] kbflwsf/L tyf sd{rf/Laf6 lwtf]sf] k"j{ lgl/If0f ug'{ kg]{5 .
k|:tfljt lwtf] pko'Qm 5 jf 5}g ;f] sf] cg';"lr @ adf]lhdsf] ljj/0fsf
;fy k|ltj]bg tof/ u/L k]z ug'{ kg]{5 .
-cf_ k|:tfljt lwtf]sf] k"j{ lg/LIf0f ug]{ kbflwsf/L tyf sd{rf/Laf6 k]z
ePsf] k|ltj]bgdf lwtf] lng pko'{Qm ePsf] k|ltj]bg k]z ePdf dfq
jf]8{sf] ;"lrs[t O{lGhlgo/ jf cGo btf{jfnf O{lGhlgo/ v6fO{ d'Nofªsg
ug'{ kg]{5 .
-u_ C0f k|:tfjdf cfjZos sfuhftx? k"0f{?kdf ;dfj]z gePsf eP tf]lsPsf]
;do l;dfleq pQm cfjZos tyf yk sfuhftx? k"/fug{ / ;f] k"/f x'g
g;s] k|:tfj /2 ug{ ;lsg] jf/] ;Dalwt ;xsf/L ;+3÷;+:yfnfO{ hfgsf/L
lbg] .
-3_ ;fdfGotof C0f dfu ug{ cfjZos sfuhft tyf ;Dk"0f{ k|lqmof k'/f u/L
lgj]bg btf{ ePsf] ldltn] ;fdfGotof # dlxgf leq C0f pk;ldltsf]
l;dfleqsf] C0fsf] :jLs[t jf c:jLs[t x'g] af/]sf] sf/jfxL k'/f ug'{ kg]{5 .

-!$_ C0f nufgL k"j{ ;+3 ;+:yf lg/LIf0f Joj:yfM /Ltk"j{s k]z ePsf C0f dfu kqx?sf
;fy k]z ePsf sfuhft 5fglag u/]kl5 jf]8{n] cfjZos 7x/ u/]df ;DalGwt
;+3÷;+:yfsf] C0f nufgL k"j{ lgl/If0f ug]{5 . lg/LIf0f ubf{ ;+3 ;+:yfsf] kbflwsf/Lx?
h:t}M ;+rfnsx?, Joj:yfks, lwtf]lbg] hUufwgL tyf c+lzof/x?, sd{rf/Lx? /
;+3÷;+:yfsf ;b:ox? ;d]t;+u e]63f6 u/L ;+:yfsf] sf/f]af/ ;DaGwdf hfrFae ' m u/L
cfjZos hfgsf/L k|fKt ul/g]5 . cfjZos k/]df pQm ;+3÷;+:yfx?;+u sf/f]af/;Fu
;DalGwt cGo ;+3÷;+:yfx?;+u klg ;Dks{, ;f]wk'5 / ljj/0fx? k|fKt ug{ ;lsg] 5 .
nufgL k"j{ lg/LIf0f lgDg kIfx?sf] cfwf/df ul/g]5 .
-s_ ;+3÷;+:yfsf k|d'v kbflwsf/Lx?sf] k|ltj4tf, Joj:yfkg Ifdtf tyf
sfo{s'zntf .
-v_ ;+3÷;+:yfsf sf/f]af/, pTkfbg tyf ;]jfsf] ljZn]if0f .
-u_ ;+3÷;+:yfsf sd{rf/Lx?sf] nugzLntf, Odfgbfl/tf, sfo{ Ifdtf tyf
s'zntf .
-3_ ;+3÷;+:yfsf] cfGt/Ls lgoGq0f k|0ffnL .
-ª_ ;+3÷;+:yfsf] n]vf k|0ffnL tyf k|lqmof .
-r_ ;+3÷;+:yfsf sd{rf/L tyf ;b:o tflnd Joj:yf .
-5_ ;+3÷;+:yfsf] lwtf] tyf ;'/If0fsf] l:ylt / d'Nof+sg .
-h_ ;+:yfut ;'zf;g, hf]lvd Joj:yfkg, ljQLo ljZn]if0f, dfkb08 / k|efjsfl/tf
nufot ;fdflhs k|efjsf] cj:yf .
-em_ hUufwgL tyf xsjfnf÷c+lzof/x?;+u 5nkmn .

8
-!%_ :jLs[t C0f nufgL ug{] lalwx?M :jLs[t C0f ls:tfjGbL ?kdf k|jfx ug]{ u/L :jLs[t
ePsf] v08df ;f] adf]lhd g} ls:tfjGbL ?kdf C0f k|jfx ul/g] 5 . klxnf] ls:tfsf]
C0f ;b'kof]u ePsf] lg/LIf0fjf6 b]lvPdf dfq bf]>f] C0f ls:tf /sd pknJw u/fO{g]
5 . C0f pk;ldltaf6 C0f :jLs[t eP kl5 b]xfosf sfo{x? kZrft C0f ls:tf k|bfg
ul/g] 5 .

-s_ jf]8{n] cfjZos 7fg]sf yk zt{x? C0f :jLs[lt kqdf pNn]v u/L
;+3÷;+:yfnfO{ hfgsf/L u/fpg' kg]{5 . C0fL ;+3÷;+:yfn] af]8{af6 C0f
:jLs[lt kq k|fKt eP kl5 cg';"lr % pNn]lvt lg0f{osf] gd"gf cg';f/sf]
lg0f{ox? u/L af]8{df k7fpg' kg]{5 .
-v_ ;fIfL clgjfo{ ?kdf /fvL ;+3÷;+:yf;+u C0f lbPsf] td;'s, k|lt1fkq
nufotsf sfg"gL sfuhftx?df slDtdf cWoIf / sf]iffWoIfsf] JolQmut
hdfgL u/fpg' kg]{5 . hf]lvdnfO{ dWo]gh/ u/L jf]8{n] cfjZos 7fg]df ;Dk"0f{
;+rfnsx?nfO{ JolQmut hdfgL u/fpg klg ;Sg]5 .
-u_ C0f :jLs[t ePkl5 C0fL ;+3÷;+:yfsf] vftf dfkm{t C0f /sd pknJw u/fpg'
kg]{5 jf ;+3÷;+:yfsf] gfddf Psfp06k]oL r]s÷ljB'lto dfWod dfkm{t :jLs[t
C0f /sd e'QmfgL ug'{kg]{5 .
-3_ C0f :jLs[t x'g' eGbf cufl8 k|:tfljt lwtf] b[li6aGws -/f]Ssf_ ug{ u/fpFg'
x'b}g .
-ª_ ;+3÷;+:yfsf] aflif{s k|ltj]bgdf C0f k|fKt u/]sf] ljj/0f clgjfo{?kdf v'nfpg'
kg]{5 .
-r_ bf];|f] C0f ls:tf lbg'k"j{ af]8{af6 lg/LIf0f C0f ;b'kof]lutf tyf ;Demf}tf
cg';f/ sfo{ u/] gu/]sf] :ynut lg/LIf0f u/L ;b'kof]lutf ePsf] eP dfq
ls:tf k|bfg ug'{ kb{5 .

-!^_ ;'/If0f km's'jf ;DaGwL Joj:yf M ;xsf/L ;+3 ;+:yfn] jf]8a{ f6 lnPsf] C0f k"0f{ ?kdf
/fkm;fkm u/L ;'/If0f k'ms'jf dfu u/]df k'ms'jf dfu u/]sf] ;'/If0f;Fu ;DalGwt C0f,
afFsL aSof}tf jf cGo s'g} c;'npk/ ug'{kg]{ /sd g/x]sf] olsg u/L ;'/If0f k'ms'jf
ul/lbg' kb{5 .

-!&_ ls:tf tyf Jofh j'emfpg'kg]{ ;do M C0f ;Demf}tf e} /sd k|jfx u/] kZrft tf]lsPsf]
;dodf ;fFjf, Aofh, ls:tf a'emfpg] ;+3÷;+:yfsf] st{Jo x'g]5 . ;+3÷;+:yfx?nfO{ k|bfg
ul/Psf] C0fsf] e'QmfgL tflnsf adf]lhd ;dod} ;f+jf, Jofh e'QmfgL ug'{kg]{5 . tLg
k6seGbf j9L ;don] ls:tfsf] efvf g3fpg] ;+3 ;+:yfnfO{ efvf g3fpg]÷v/fa C0fL
(Defaulter) dflgg] 5 . To:tf] v/fa C0fL ePsf] ;+3÷;+:yfnfO{ k'gM C0f nufgL x'g]
5}g .

9
 efvf gf3]sf] C0f
af]8{n] pknAw u/fPsf] e'QmfgL tflnsf jf jf]8{sf] zt{ adf]lhd ;fFjf, Aofh
/sd e'QmfgL gePdf To:tf] e'QmfgL gePsf] C0f /sd jlu{s/0f u/L efvf
gf3]sf] dflgg] 5 . efvf gf3]sf] C0fdf ljlgoddf Joj:yf eP adf]lhd
xhf{gf nfUg]5 . xhf{gf Aofhsf] u0fgf ubf{ a'emfpg' kg]{ ;f+jf, Aofh -ls:tf_
sf] cGtLd Dofb ;lsPsf] ef]lnkN6b]lv u0fgf ul/g]5 .

-!*_ C0f nufgL sfuhftsf] Joj:yfkg M jf]8{n] k|jfx u/]sf] C0f sf/f]af/sf] l;nl;nfdf
tof/ ul/g]÷k|fKt ul/g] sfuhftx? ;'/lIft Pjd\ Jojl:yt tl/sfn] /fVg'kb{5 . pQm
sfuhftx? g} C0f :jLs[lt, cg'udg, lg/LIf0f / c;"nL cflb sfo{sf nflu dxTjk"0f{
clen]v tyf k|df0fsf] ?kdf /xg] x'Fbf pQm sfuhftx?nfO{ plrt Joj:yfkg u/L
/fVg'kb{5 . C0f nufgL kmfO{nsf] ;Dk'0f{ sfuhftsf] kmf]6f]skL u/L Working / Running
file agfO{ /fVg'kg]{ / ;Ssn kmfO{nnfO{ Sofljg]6df ;'/lIft /fVg'kg]{ 5 . C0f;Fu
;DalGwt ;Dk"0f{ sfuhftx? l;nl;n]jf/ C0f kmfOndf /fv]kl5 pNn]v eP adf]lhd
r]s lni6 agfO{ ;f] kmfOnsf] cu| efudf /fVg' kb{5 .
kmfOn Sofljg]6df ;'/lIft /fVg'kg]{ sfuhftx? M
-s_ ;Ssn hUufwgL k|df0fk"hf{ / lt/f] lt/]sf] /;Lb .
-v_ ;Ssn b[li6aGws td;'s / /f]Ssf–kq .
-u_ ;Ssn C0f td;'s / k|f]ldz/L gf]6 .
-3_ ;Ssn JolQmut hdfgt–kq÷skf]{/6 hdfgL–kq .
-ª_ ;Ssn dGh'/Lgfdfx? .
-r_ ;Ssn d'2tL /;Lb÷z]o/ k|df0f–kq÷l8a]Gr/÷;/sf/L C0fkqx? .

gf]6M jf]8{n] tf]s]sf] 9fFrfdf C0fL ;xsf/L ;+3÷;+:yf;Fu u/fOlng] td;'s, b[li6aGws
td;'s, hdfgL– kq, dGh'/Lgfdf, clVtof/gfdf, lgj]bgsf] 9f+rf, ;+rfns ;ldltn] ug]{
lg0f{osf] gd"gf cg';f/ lng'kb{5 .

-!(_ Aofhb/, xhf{gf, b:t'/ tyf u|]; cjlwM -s_ C0fsf] Aofhb/, jf ;f] ;+u ;DalGwt zt{,
;'ljwfx? C0f pk;ldltn] tf]s] jdf]lhd x'g]5 .

-v_ ;+3÷;+:yfn] tf]lsPsf] tflnsf adf]lhd af]8{nfO{ e'QmfgL ug{ kg{] ;fFjf e'QmfgL
gu/]df efvf gf3]sf] afFsL ;fFjfdf ljlgod cg';f/ xhf{gf u0fgf ul/g] 5 .
-u_ u]|; cjlw ;DaGwL Joj:yfM ;fdfGotof Ps jif{eGbf a9L u|]; cjlw /fvL C0f
k|bfg ug{ kfOg] 5}g . t/, Joj;fo tyf kl/of]hgfsf] k|s[lt cg';f/ ;f] eGbf a9L
u|]; cjlw k|bfg ug'{kg]{ ePdf s] slt sf/0fn] / s'g s'g cfwf/df a9L u|]; cjlw
sfod ug'{k/]sf] xf] ;f]sf] Joxf]/f v'nfO{ C0f :jLs[lt ug'{kg]{5 . Aofh lx;fj ubf{
u|]; cjlwnfO{ u0fgf ul/g] 5}g .

:ki6Ls/0fM u|]; cjlw eGgfn] C0f k|jfx z'? ePsf] ldltb]lv C0fsf] ls:tf e'QmfgL ug{
z'? x'g] ldlt a'em\g' kg]{5 .

10
 kl/R5]b–$
lwtf] d"NofÍg Joj:yf

-@)_ lwtf] d"NofÍgsf] k|of]hg M lwtf] d"NofÍgstf{sf] Joj:yf b]xfPsf] cj:yfdf ul/g] 5 .
-s_ jf]8{;+u C0f dfu ug]{ ;xsf/L ;+3÷;+:yfn] ;'/If0f jfkt lbg] lwtf]sf] lnvt
sfg"gt kfl/t ug'{kg]{ /x]5 eg] To:tf] ;DklQ ;'/If0f lnO jf]8{n] C0f k|jfx
ug]{ k|of]hgsf nflu d"NofÍg ug{ tyf o; sfo{ljlw cg';f/ d"NofÍgstf{af6
d"NofÍg ePsf] lwtf] lnnfd ug'{kg]{ cj:yfdf k"gMd"NofÍg ug{ .
-v_ pkbkmf -s_ afx]s yk shf{ Pj+ o; cl3 k|jfx ul/Psf] shf{sf] ;'/Iff nufot
cGo k|of]hgsf nflu jf]8{n] lwtf] d"NofÍgstf{af6 d"NofÍg u/fpg cfjZos
7x/fPsf] lwtf]÷yk lwtf]÷;DklQ cflb d"NofÍg ug{ .
-@!_ lwtf] ;DaGwL Joj:yfM -s_ jf]8{n] ;xsf/L ;+3÷;+:yfx?nfO{ C0f k|jfx ubf{
;+3÷;+:yfsf]] cfkm\gf] jf ;+rfns ;ldltsf] kbflwsf/Lx?sf] jf ;+:yfsf] s'g} z]o/
;b:osf] gfdsf] crn ;DklQ 3/ hUuf, kl/of]hgf / xs x:tfGt/0f x'g] Pjd\ k|rlnt
P]g lgod jdf]lhdsf lwtf] :jLsf/of]Uo ;DklQx? lwtf] ;'/If0fsf ?kdf l:jsf/ ug{
;lsg]5 .
-v_ ;xsf/L ;+3÷;+:yfn] k]z u/]sf] C0f k|:tfj;+u} o;n] lbg] lwtf]sf] ljj/0f klg
:ki6;+u v'nfO{ k]z ug'{ kg]{5 .
-u_ C0f ;"/If0fsf] nflu k]z u/]sf] lwtf]sf] ljj/0f C0f dfu ug]{ ;+:yfsf] ;+rfns
;ldltn] :ki6;+u lg0f{o u/L k]z ug'{ kg]{5 .
-3_ ;+3÷;+:yf btf{ e} sf/f]jf/ ul//]xsf] sfo{If]q leqsf] 3/ hUuf lwtf] :j?k lbg]
k|:tfj u/]sf] x'g'kg]{5 . t/ of] k|of]hgsf] nflu ;+rfns jf ;+:yfsf ;b:ox?n]
lbg] lwtf] cGo :yfgsf] ;d]t lbg afwf kg{] 5}g .
-ª_ crn ;DklQ -hUuf_ sf] d"NofÍg ubf{ k|rlnt ahf/ b/ / ;/sf/L b/ -;/sf/L
b/ :yfgLo dfnkf]t sfof{no dfkm{t pknAw x'g]5_ jf]8{n] ;do–;dodf tf]lslbg]
cg'kflts ef/ (Weightage Average) sf] cfwf/df plrt ahf/ d"No (Fair Market
Value) sfod ug'{kb{5 .
-r_ u'7L tyf df]lx nfu]sf] hUuf lwtf] lnO{ shf{ nufgL u/Lg] 5}g .
-5_ shf{ ;DaGwdf ;~rfnsx?nfO{ ;Demf}tf jdf]lhd shf{ c;'lnsf] nflu lhDd]jf/
jgfpg gLhx?af6 sj'lnotgfdf lng] / ;~rfnsx?nfO{ sfnf] ;'lrdf /flvg]
;DaGwdf :ki6 hfgsf/L u/fpg] tyf shf{ c;"nL x'g g;s]df gLhx?nfO{ o;
af]8{n] sfnf] ;'lrdf /fVg] 5 .
-h_ lwtf] ;DaGwL xbDofb tyf cGo Wofg k'¥ofpg'kg]{ ljifox?
-c_ lwtf] lng] 3/ hUuf /flhgfdf kfl/t ePsf] -^ dlxgf, #% lbg_, xfn}sf]
js;kq eP -@ jif{_ jf lwtf]df xsjfnfn] bfjL ug]{ Dofb ;dfKt ePsf] x'g'
kg]{5 .
-cf_ ;f] ;DaGwdf yk Joj:yfx? C0f pk ;ldltn] tf]s] jdf]lhd x'g]5 .

-@@_ crn ;Dklt -3/ hUuf_ lwtf]df /fvL C0f lng' kbf{ ;+nUg x'g' kg]{ sfuhftx? M
-s_ hUufwgL k|df0fk"hf{ -nfnk"hf{_
-v_ Pl/of -If]qut_ gS;f . -cfjZostf cg';f/ Kn6 /lhi6/sf] ptf/ ;d]t lng]_
-u_ 6«]; ptf/ gS;f -# dlxgf leqsf] x'g'kg{]_ .

11
 -3_ 3/ hUufsf] rf/ lsNnf k|dfl0ft -# dlxgf leqsf] x'g'kg{]_ .
-ª_ 3/ hUufsf lt/f] lt/]sf] /l;b -kl5Nnf] cf=j=sf]_ .
-r_ hUuf k|flKt ubf{sf] lnvt -h:t}M /lhi6«];g jf js;kq jf c+zj08f, bflvnf
vf/]h cflb_ sf] k|ltlnkL,
-5_ k|:tfljt lwtf]df 3/ lwtf] /xg] eP cfjZostf cg';f/ ;DalGwt lgsfoaf6
k|fKt 3/ lgdf{0f :jLs[lt–kq, 3/sf] gS;f, lgdf{0f ;DkGg k|df0fkqsf]
k|ltlnkL, l;kmfl/;÷3/ ePsf] k|dfl0ft kq .
-h_ ;+3 ;+:yfn] k]z u/]sf] k|:tfljt lwtf] t];|f] kIfsf] gfdsf] ePdf lwtf] lbg]
JolQmsf] :yflgo lgsfoaf6 k|dfl0ft kfl/jfl/s ljj/0fsf] cfwf/df lghsf]
Psf3/ kl/jf/sf ;b:ox? jf c+lzof/x?÷xsjfnfx?af6 lwtf] lbg] / C0f
sf/f]af/ ug]{ dGh'/Lgfdf . lwtf] lbg] JolQmn] c+lzof/÷xsjfnfx?sf] gfd
;lxt pNn]lvt Joxf]/f ;fFrf] xf], e"m7f 7xl/Pdf sfg"g jdf]lhd ;x'Fnf,
a'emfpFnf egL u/]sf] :jMwf]if0ff kq .
-em_ lwtf] lbO{g] 3/ hUuf cGo JolQm÷;+3÷;+:yfsf] eP JolQm÷;+3÷;+:yfsf]
d~h'/Lgfdf .
-`_ 3/ ePdf pQm 3/sf] aLdf ;DaGwL sfuhft .
-6_ gfjfnssf] gfddf hUufsf] :jfldTj ePdf lwtf] lnOg] 5}g .
-7_ af]8{sf] gfddf b[li6aGws ul/g] lwtf] cGo a}+lsª tyf ljlQo ;+:yfdf /f]Ssf
g/x]sf] x'g'kg{] 5 .
-8_ clwu|x0fdf uPsf] hUuf lwQf] lnOg] 5}g .

-@#_ lwtf] /f]Ssf tyf /lhi6«zgM

] dfnkf]t sfo{fnonfO{ lwtf]df lnOPsf] 3/hUufsf] /f]Ssf
tyf /lhi6«]zg ul/lbg] af/]sf] lwtf] ljj/0f / d'Nofª\sg cg';f/sf] kq n]vL dfnkf]t
sfof{nosf] k|of]usf] nflu /flvg] k|lt ;d]t dfnkf]t sfof{nod} k7fO{ Ps k|lt C0fL
;xsf/L ;+3 ;+:yfsf] kmfOndf /fVg' kb{5 . dfnkf]t sfof{noaf6 ;f] 3/ hUuf /f]Ssf
;DaGwL kq k|fKt Pj+ b[li6aGws eP kZrft pQm /f]Ssf kqdf pNn]lvt ljj/0fsf] k'gM
r]s hfru/L olsg ug{' kg{]5 . ;fy} dfnkf]t sfof{noaf6 df]xL ;DaGwL lsrnf] jf cGo
s'g} em} emu8f gePsf], st}af6 /f]Ssf gePsf] ;d]t olsg u/]/ dfq C0f :jLs[t ug{]
k|lqmof cufl8 a9fpg' kg{]5 . cGo lwtf] /f]Ssf tyf /lhi6]«zg -b[li6aGws_ ug]{ ;Gbe{df
klg pk/f]Qm cg';f/ g} ;DalGwt lgsfodf kq n]vL /f]Ssf tyf /lhi6]«zg -b[li6aGws_
ul/Psf] hfgsf/L k|fKt ePkl5 dfq C0f k|jfx ug]{ sf/afxL tkm{ nfUg' kg]{5 . ;fy},
c+lzof/ tyf xsjfnfx?nfO{ ;fIfL lsgf/fdf b:tvt ;d]t u/fpg' kg{]5 .

-@$_ d~h'/Lgfdf u/fpg]M lwtf]df lbPsf] ;DklQ ;DalGwt ;xsf/L ;+3÷;+:yfsf] gfddf geO{
;f] ;+3÷;+:yfsf ;+rfns jf z]o/ ;b:osf] :jfldTjjfnf JolQm tyf gLhsf] pQm
lwtf];+u ;DalGwt xsjfnf tyf c+lzof/x? ePdf cg';"lr * df pNn]lvt d~h'/Lgfsf]
9f+rf cg';f/sf] lng' kg]{5 . ;f] d~h'/Lgfdf klg td;'s ;/x kSsL gp8\g] sfnf] dl;n]
n]vL cf}F7fsf] 5fk Pj+ b:tvt klg u/fpg' kg]{5 / b'O{ hgf ;fIfLx?sf] ;d]t b:tvt
;xL5fk ePsf] x'g' kg]{5 .
-@%_ hdfgL ;DaGwL Joj:yf M ;xsf/L ;+3÷;+:yfn] C0f ln+bf jf]8{df ul/lbPsf]
zt{÷sa'lnot adf]lhd C0f glt/]df jf C0f ltg{ cfn6fn u/]df jf C0fL 6f6 kN6L
C0f ltg{ g;s]df lnPsf] ;f] C0f / ;f]df l;lh{t bfloTj r'Qmf ug{]÷Joxf]g]{ dGh"/ u/L

12
 dfyj/ JolQm÷;+:yfn] n]lvlbPsf] ;f] ;DaGwL /Ltk"j{ssf] hdfgL–kq lng' kb{5 . C0fLn]
C0f glt/]df jf n]vfO{ lnPsf] ;'/If0f a]rlavg x'g g;s]df, gePdf, ePdf klg C0f
r'Qmf x'g g;s]df hdfgL lbg]af6 C0f r'Qmf u/fpg sf/afxL ug'{kb{5 . ctMhdfgL
n]vfO{ lnFbf cfjZostf cg';f/ /Lt k'¥ofO{ dfq cg';"lr * adf]lhd 9f+rfsf] hdfgL
lnvt u/fpg' kb{5 . lgDg cj:yfdf lgDg adf]lhd JolQmut÷;+:yfut hdfgL
lng'kb{5 .

-s_ C0fL ;+3÷;+:yfsf] sDtLdf ax'dt ;+rfns / cGo cfjZos JolQm÷;+:yfsf]

JolQmut hdfgL lng' kb{5 .
-v_ JolQmut hdfgt n]vfO{ ln+bf JolQmut hdfgL lbg]sf] / lghsf] Psf3/ kl/jf/sf]
:jfldTjdf /x]sf] ;DklQaf6 c;'n pk/ ul/g] Joxf]/f pNn]v u/fO{ lng'kb{5 .
-u_ jf]8{n] cfjZos 7fgL ;+:yfut hdfgL ln+bf ;an ljQLo l:ylt ePsf]
;+3÷;+:yfaf6 lng'kb{5 . o;/L lnOg] ;+:yfut hdfgLdf ;DalGwt hdfgL lbg]
;+3÷;+:yfsf] ;~rfns ;ldltaf6 lg0f{o e} clVtof/ k|fKt JolQmn] hdfgL–kqdf
b:tvt u/]sf] / ;+3÷;+:yfsf] 5fk nufPsf] x'g'kb{5 .
-3_ hdfgL–kq n]vfO{ ln+bf k|To]s hdfgLstf{;Fu :jLs[t C0f ;Ldfsf] s'n /sd v'nfO{
hdfgt n]vfO{ lng'kb{5 .
-ª_ hdfgL–kq ln+bf shf{ r'Qmf geP;Dd cjlwsf] nflu ;do ;Ldf gtf]sL lng' kb{5
/ C0f l8kmN6 ePdf sfg"gsf] Dofbleq hdfgL bfaL u/L c;'npk/ ug'{kb{5 .
C0f l;df yk36 ePdf ;f]xLadf]lhd k'gM JolQmut hdfgt n]vfO{ lng'kb{5 .

-@^_ lwtf] ;'/If0f tyf ladf M C0f nufgL kZrft ;'/If0f lnPsf] lwtf]df sfa' aflx/sf
;DefJo afXo sf/0fx?af6 x'g] hf]lvd se/ ug]{ p2]Zon] aLdf ul/Psf] x'G5 . o;/L
aLdf ubf{ b]xfosf ljifox?df Wofg lbg'kb{5 .
-s_ lwtf]df /xsf] 3/sf] clgjfo{ ?kdf aLdf ug{' kg{]5 . kl/of]hgfsf] xsdf
k|s[lt cg';f/ l;h{gf x'g;Sg] ;DefJo ;a} hf]lvdx? se/ u/fpg' kb{5 .
h:t}M cfunfuL, rf]/L, afl9 klx/f]af6 x'g] Ifltsf] cflb kf]ln;Ldf se/
x'g'kb{5 .
-v_ ;j} aLdf k|n]vx? jf]8{sf] gfddf O08f];{ ePsf] x'g'kb{5 .

-@&_ crn ;DklQ d"NofÍgnfO{ dfGo gx'g] l:ylt / cfwf/x? MlgDg lnlvt k|s[ltsf] crn
;DklQ jf]8{nfO{ ;'/If0fsf nflu dfGo xF'b}g ctM To:tf] crn ;DklQ d"NofÍg ug'{ xF'b}g .
-s_ sfg"gL :jfldTj :ki6 gePsf 38]/L hUuf÷jf 3/hUuf .
-v_ Jffbljjfb, em}–emu8f lvrnf] jf d'2f dfldnf ePsf] 38]/L hUuf / ljjflbt
3/hUuf .
-u_ lsQf gDa/, ;fFw–;Flwof/ :ki6 gv'n]sf], cfjthfjt ug{ :jtGq, lglj{jfb tyf
pko'Qm af6f] gePsf] 3/hUuf÷jf 38]/L hUuf .
-3_ :yflgo lgsfoaf6 gS;f kf; gePsf] 3/ tyf ;+/rgf . df6f]af6 lgdf{0f ePsf],
k'm; jf v/sf] 5fgf ePsf] jf o:t} lsl;dsf] sRrL 3/ .
-ª_ gfafnssf] gfdsf] 38]/L hUuf÷jf 3/hUuf .
-r_ g]kfn ;/sf/af6 clwu|x0f ug]{ ePsf] 3/ 38]/L÷jf hUuf .
-5_ ef}lts ;+/rgf lgdf{0fsf nflu lgif]w ul/Psf] If]qsf] 3/ 38]/L÷jf hUuf .
lau]|sf] jf eTs]sf] jf ef}lts cj:yf pko'Qm gePsf] 3/ .

13
 -h_ cfjZos k/]sf] ;dodf lnnfd jf laqmL jf x:tfGt/0f x'g g;Sg] jf jf]8{n]
klg ;sf/ ug{ g;Sg] lsl;dsf 3/, 38]/L÷jf hUuf .
-em_ vf]nfsf] ;fFw, gbL s6fg, au/sf] hUuf jf vf]nf jf gbLn] vfPsf] jf sf6]sf]
hUuf jf vf]nf÷gbLn] s§f ug{ ;Sg] ;Defjgf ePsf] / gbL psf; e}
r/g÷kfvf] / hËn tof/ ePsf hUufx?, kx/f, 8'jfg If]qsf] hUufx? cflb
Jofj;flos tyf Jofkfl/s d"No gx'g] ePsfn] To:tf] hUufx? .
-`_ ljB'tsf] xfO6]G;g nfO{g ePsf], 38]/Lsf] nflu lgif]lwt tyf cg'ko'Qm x'g]
jl/kl/sf hUufx? .
-6_ df]xL nfu]sf], u'7Lsf] k"0f{ :jfldTjdf /x]sf], a]rlavgdf /f]Ssf nfu]sf] /
lgwf{l/t ;8s ;Ldfleq kg]{ hUuf .
-7_ vf]nfgfnf vx/] cflb ;l6Psf] @)) ld6/ eGbf glhssf] 3/ / hUuf .
-8_ ;8s ljefun] tf]s]sf] dfkb08 leq kg]{ 3/÷38]/L÷hUuf . kflnsfn] ;8ssf]
jlu{s/0f cg';f/ tf]s]sf] dfkb08 leq kg]{ 3/÷38]/L÷hUuf .
-9_ ljZj ;Dkbf, cf/If0f tyf lgs'Ghsf] kl/lw leq cjl:yt 3/ hUuf .
-0f_ jf]8{sf] lwtf] d'Nofªsg Joj:yfn] jlh{t u/]sf] lwtf]x? .
-@*_ lwtf] d"NofÍgstf{sf] Joj:yf / d"NofÍg k|ltj]bg M -s_ af]8{n] lwtf] d"NofÍg ug{]
k|of]hgsf nflu ;do ;dodf lwtf] d"NofÍgstf{ -º¥°¹¥¸³¶_ x?sf] ;"lrs/0f ug{]5 .
o;sf] nflu pko'Qm Joj:yf C0f pk;ldltn] tof/ ul/ nfu' ug{]5 .
-v_ af]8{n] C0f pkl;ldltaf6 C0f :jLs[t ug'{k"j{ lwtf] d"Nof+sgsf] sfo{ u/fO
;Sg'kg]{5 .
-u_ d"NofÍgsf] nflu k|fKt sfuhft ;lxtsf] kmfO{n cWoog tyf lwtf]sf] :ynut
lg/LIf0f Pj+ d"NofÍg u/L ;To tYo Joxf]/f ;lxtsf] lwtf] d"NofÍg k|ltj]bg lghn]
kq k|fKt u/]sf] ldltn] slDtdf !% lbg leq Ps k|lt af]8{df, Ps k|lt ;DalGwt
;+3 ;+:yfdf k]z ug'{kg]{ bfloTj d"NofÍgstf{sf] x'g]5 .
-3_ d"NofÍg sfo{ ubf{ cg';"lr # df pNn]lvt hUuf d"Nof+sg ubf{ lng'kg]{ cfwf/ lnO{
cg';"lr $ cg';f/sf] lwtf]sf] :ynut k|fljlws lg/LIf0f k|ltj]bg 9f+rfsf cfwf/df
kmf/ddf pNn]lvt a'+bfx? g5'6fO{ ;f] sf] cnfjf cfjZos ePdf cGo yk a'+bfx?
;d]t ;dfj]z u/L k]z ug{ ;lsg] 5 .

-@(_ ;]jf z'Ns÷kfl/>ldssf] Joj:yfM lwtf] d"NofÍgstf{sf] ;]jf z'Ns÷kfl/>lds jfkt

lgod cg';f/ kfpg] /sd af]8{n] tf]s]sf] dfkb08 cg';f/sf] ;DalGwt ;+3÷;+:yfn] g}
Joxf]g'{ kg]{5 .

-#)_ d"Nof+sg pk/ lg/LIf0f tyf d"Nof+sgstf{nfO{ sf/jflxM

d"Nof+sgstf{n] unt tYofÍdf cfwfl/t eP/ unt d"Nof+sg u/]sf] k|dfl0ft ePdf
;"lraf6 x6fpg], sfnf] ;"lrdf /flv af]8{nfO{ xfgL gf]S;fgL ePsf] /sd ;/sf/L afFsL
;/x c;"n pk/ ul/g]5 .

14
 kl/R5]b–%
;xsf/L ljsf; sf]if C0f c;'nL Joj:yf

-#!_ C0f c;"nL k|lqmof M jf]8{af6 C0f k|jfx ub{fsf] avt C0fL;Fu ul/Psf] ;Demf}tf
adf]lhd lgoldt ?kdf tf]lsP adf]lhd C0f -;fFjf / JofFh) ls:tf c;"n pk/ x'g'
kb{5 . olb To;/L c;'n pk/ x'g g;s]df pQm C0f lgis[o C0fdf u0fgf x'g], Jofh
cfDbfgL gx'g] / tf]lsP adf]lhd /sdsf] hf]lvd Joj:yf ug{'kg{] ePsf] sf/0faf6
gsf/fTds k|efj kg{ uO{ ;du| ;xsf/L If]qdf c;/ kg{ hfg] x'Fbf C0f c;'nLnfO{ ljz]if
k|fyldstf lbg'kb{5 . ct: C0f c;'nLsf nflu lgDgfg';f/ of]hgfx? sfof{Gjog ul/g]
5.

-s_ C0fLn] C0f cjlwe/df tf]lsPsf] e'QmfgL tflnsf adf]lhd zt{ kfngf x'g] u/L
k6s k6s jf Ps}k6s u/L C0fsf] ;fFjf tyf Jofh /sd e'QmfgL ug{' kg{5
] .

-v_ pkbkmf -s_ adf]lhd C0f r'Qmf ug{ gcfPdf jf tf]lsPsf] zt{ kfngf gu/]df jf
tf]lsP adf]lhd ls:tf hDdf gu/]df jf tf]lsPsf] p4]Zodf vr{ gu/]df tTsfn
C0f r'Qmf ug{ cfpg] af/] lwtf]jfnfnfO{ ;d]t af]wfy{ lbO{ klxnf] k6s #% lbg] /
To;kl5 !% lbg] / & lbg] tfs]tf ubf{ kq jf ljB'lto dfWodaf6 C0fLnfO{
k7fpg' kg{]5 .

-u_ pkbkmf -v_ adf]lhd tfs]tf kq k7fpFbf klg a]jf:tf u/L C0f r'Qmf ug{
gcfPdf c;"nL sf/afxL cl3 a9fO{ lwtf]df /x]sf] rn crn ;DklQ lnnfd laqmL
u/L C0f c;'n pk/ ug{] sf/afxL cufl8 a9fpg' kg{] cj:yf l;h{gf ePdf
dxfzffvfn] af]8{ Joj:yfkgnfO{ hfgsf/L lbg' kg{]5 .

-3_ o;/L hfgsf/L k|fKt eP kZrft Joj:yfkgn] cfjZos cWoog u/L C0f
pk;ldlt ;dIf lg0f{ofy{ k]z ug{' kg]{5 . C0f pk ;ldltn] lwtf] lnnfd u/L
k|rlnt sfg'g adf]lhd c;"nL k|lqmof sf/jfxL cuf8L a9fpg] 5 .

-ª_ lwtf] lnnfd ;DaGwL clGtd lg0f{osf] ;Dk'0f{ clwsf/ C0f pk ;ldltdf lglxt
x'g]5 .

-#@_ lnnfd ;"rgf k|sfzg ug{' k"j{sf] sf/jfxL M -s_ crn ;DklQsf] lnnfd lalqmsf] ;"rgf
k|sflzt ug{sf] nflu dxfzfvfn] lnnfd ug{] l;kmfl/; Joj:yfkg dfkm{t C0f pk
;ldltdf k7fpg' kg{]5 .
-v_ pkbkmf -s_ adf]lhd l;kmfl/; u/] kZrft pk ;ldltn] ;x–cWoIf jf lghn]
tf]s]sf] clwsf/Laf6 lnlvt :jLs[lt lnO{ cg';"lr & cg';f/ lnnfdL ;"rgf
k|sflzt ug{'kg{]5 .
-u_ pkbkmf -v_ adf]lhd lnnfd :jLs[t lng' eGbf cufa} hdfgLstf{ tyf C0fL ;+3
;+:yfsf] ;+rfnsnfO{ df}lvs tyf lnlvt hfgsf/L u/fpg' kg{]5 .

15
 -3_ pkbkmf -v_ adf]lhd ;"rgf k|sfzg ug{' k"j{ jf u/] kZrft rn crn ;DkQL
/x]sf] j8fsf] k|ltlglw, dfnkf]t sfo{fno jf :yfgLo txsf] dfnkf]t x]g{] sd{rf/L,
;DalGwt ljifosf] k|fljlws, dxfzfvfaf6 ! hgf sd{rf/L ;lxtsf] ! k~rs[t
d"Nof+sg u/L Go"gtd d"No sfod ug{' kg{]5 .
-ª_ C0f ltg{ a'emfpg] af/]df ;DalGwt C0fL ;+3 ;+:yf tyf lwtf] lbg] ;+rfns jf
z]o/ ;b:ox?sf] gfd, 7]ufgf pNn]v u/L #% lbgsf] Dofb lbO{ ;fj{hlgs ;"rgf
s'g} Ps /fli6«o b}lgs klqsfdf k|sflzt ug{' kg{]5 .

-##_ lwtf] lnnfd ;DaGwL Joj:yfM C0fL ;+3 ;+:yfnfO{ bkmf -#!_ pkbkmf -v_ cg';f/
df}lvs tyf lnlvt kq4f/f hfgsf/L u/fP kZrft klg C0f ltg{] tkm{ s'g} rf;f]
gb]vfPdf ;'/If0f jfkt jf]8{nfO{ n]vfO{ lbPsf] lwtf] lnnfd laqmLsf] k|lqmof z'? u/L
C0fsf] ;fFjf, Jofh, xh{gf tyf cGo b:t'/ c;'n pk/ ug{' kg{]5 . lwtf] lnnfdsf] nflu
b]xfosf k|lqmofx? k'/f ug{' kg{]5 .
-s_ bkmf #@ pkbkmf -ª_ adf]lhd ;'rgf k|sflzt u/] kZrft tf]lsPsf] Dofb leq
C0fLn] ;Dks{ gu/L a;]df jf -C0f ltg{ a'emfpg s'g} rf;f] glbPdf, C0fL ;+3
;+:yfsf] ;+rfns / hdfgLstf{sf] ltg k':t] gfdfjnL, kmf]6f] / ;'/If0fsf] nflu
n]lvlbPsf] lwtf]sf] ljj/0f pNn]v u/L lwtf] lnnfd lalqm ;DaGwL #% lbgsf] Dofb
;lxtsf] ;"rgf s'g} Ps /fli6«o b}lgs klqsfdf k|sfzg ug{' kg{]5 . pQm k|sflzt
;"rgf jf]8{sf] sfo{fno, ;DalGwt ;xsf/L ;+3÷;+:yfsf] sfof{no, ;DalGwt j8f
sfof{no, k|fb]lzs jf ljifout lhNnf ;xsf/L ;+3÷;+:yf dWo] s'g} Ps jf ;a}
7fp+df ;"rgf 6fF; ug{' kg{]5 .
-v_ pkbkmf -s_ adf]lhd k|sflzt lwtf] lnnfd ;"rgf ;DalGwt C0fL ;+3÷;+:yf /
lwtf] ;'/If0f n]vfO{ lbg] JolQmnfO{ ;"rgf;lxt kq a'emfpg' kg{]5 .
-u_ pkbkmf -v_ adf]lhd C0fL ;+3÷;+:yf / lwtf] lbg] JolQmn] pQm ;"rgf ga'em]df
;DalGwt :yfgLo txsf] j8f sfo{fno, ;DalGwt ;xsf/L ;+3;+:yfsf] sfof{no /
;fj{hlgs :yndf 6fF; ug{' kg{]5 .
-3_ lwtf] /fv]sf] crn ;DkQLsf] lnnfdL ubf{ lwtf]sf] ljj/0f, a'emfpg' kg{] C0fsf]
;fFjf, Jofh / xhf{gf /sd ;d]t pNn]v ug{' kg{]5 .

-#$_ lwtf] lnnfd ;DalGw laz]if Joj:yfM s - _ ljleGg crn ;DklQ ;'/If0fdf /x]sf]
cj:yfdf ;f] sf] Ps} k6s lwtf] lnnfd lalqmsf] ;"rgf lgsfNg ;lsg] cj:yf ePdf
klg ;f] dWo] s'g} Ps ;DklQsf] dfq lnnfdLsf] ;"rgf k|sflzt ug{ ;lsg]5 .

-v_ Psk6s lnnfdL ;"rgf jf lwtf] ;sf/ ;DalGw ;"rgf k|sflzt e} ;s]kl5 lnnfd
gePsf] cj:yfdf k'gM al9df !% lbgsf] bf];|f] k6ssf] ;"rgf lbg] / bf];|f] k6sdf
klg lnnfd gePsf] cj:yfdf & lbgsf] ;"rgf lbO{ t];|f] k6s lwtf] lnnfdsf]
;"rgf k|sflzt ug{ ;lsg]5 .
-u_ crn ;DklQ Ps} ;dodf lnnfd ug{ pko'Qm gb]lvPsf] cj:yfdf jf]8{n] km/s
km/s ;dodf k6s k6s u/L lnnfd lalqm ug{ ;Sg]5 .
-3_ crn ;DklQsf] :j?k tyf :yfgLo cj:yfnfO{ b[li6ut u/L jf]8{n] ;fj{hlgs 8fFs
a9fa9 jf uf]Ko lznaGbL af]nkqsf] dfWodaf6 lwtf] lnnfd laqmL ug{ ;lsg]5 .

16
 -ª_ lnnfdL ;"rgf k|sflzt ub{f / lnnfd ;DaGwL sfd sf/aflx ubf{ nfu]sf] jf:tljs
vr{sf] :jLs[lt Joj:yfkgn] ug{]5 . To:tf] vr{sf] hfgsf/L ;DalGwt dxfzfvfnfO{
Joj:yfkg lbPkl5 ;DalGwt dxfzfvfn] ;f] vr{ ;DalGwt ;+3 ;+:yfsf] C0f
vftfdf lx;fa ldnfg ug'{ kb{5 .
-r_ C0fL ;+:yfsf kbflwsf/L, hdfgLstf{ / hUufwgLsf] kmf]6f] ;lxtsf] ljj/0f /fvL
;"rgf k|sflzt ug{], gug{] ;Dk"0f{ clwsf/ jf]8{df lglxt /xg]5 .
-5_ jf]8{sf] ;ldlt, pk;ldlt / sfo{/t sd{rf/L / gLhsf glhssf gft]bf/n] lnnfd
j9fj9df efu lng kfpg]5}g .

-#%_ jf]nkq kmf/fd ljt/0f ;DalGw Joj:yfM -s_ jf]nkq kmf/fd lnnfd ;"rgfdf pNn]v
ePsf] sfof{noaf6 k|fKt ug{ ;lsg] 5 .
-v_ jf]nkq kmf/d ?= %)) cIf]?kL kfFr ;o dfq -kl5 lkmt{f gx'g] u/L_ lnO{ laqmL ug{
;lsg]5 . pQm kmf/dsf] lz/df jf]8s { f] 5fk tyf sfo{fno jf dxfzfvf k|d"v jf
sd{rf/Ln] b:tvt u/]sf] x'g' kg{]5 .
-u_ jf]nkq kmf/d lalqmsf] /]s8{ /fvL ;f] jfkt k|fKt /sd km'6s/ lzif{sdf cfDbfgL
afFWg' kg{]5 .
-3_ jf]nkq kmf/ddf pNn]lvt zt{x? lnnfd ;DaGwL ;"rgfsf] cleGg c+u x'g]5 .
-ª_ af]nkq kmf/d / To; ;DaGwL tf]lsPsf zt{x? cg';"rL & adf]lhd x'g]5 .
-r_ jf]nkq bflnvf ug{] clGtd lbg af af]nkq vf]Ng tf]lsPsf] lbg ljbf kg{ uPdf
ljbf kl5sf] sfof{no v'n]sf] lbgnfO{ af]nkq bflvnf jf af]nkq vf]Ng] clGtd lbg
dflgg]5 .
-5_ af]nkq bflvnf ubf{ pNn]lvt /sdsf] !) k|ltzt w/f}6L :j?k hDdf ug{' kg{]5 .
-h_ lnnfd ;b/ ePsf] JolQm jf kmd{nfO{ afFsL () k|ltzt /sd hDdf ug{ !% lbgsf]
;do k|bfg ul/g]5 . Joj:yfkg ;dIf dgfl;j sf/0f;lxt lgj]bg lbg cfPdf yk
& lbgsf] ;do lbg ;lsg]5 . ;f] ;doleq klg /sd ga'emfPdf w/f}6L jfktsf]
/sd hkmt ug{'kg{]5 .

-#^_ ;fIfL tyf k|ltlglw ;DalGw Joj:yfM b]xfosf k|ltlglwx?nfO{ lnnfd ljqmLsf] k|lqmofdf
;xefuLsf nflu kq k7fO{ pkl:ylt k|ltlglwx?sf] /f]xa/df lwtf] lnnfd ljqmLsf]
sf/jfxL ug{' kg{]5 .
-s_ dfnkf]t sfo{fnosf] k|ltlglw ! hgf
-v_ lhNnf k|zf;g sfo{fnosf] k|ltlglw ! hgf
-u_ k|x/L sfo{fnosf] k|ltlglw ! hgf .
-3_ :yfgLo txsf] k|ltlglw ! hgf
-ª_ dxfzfvfsf] sd{rf/L sDtLdf ! hgf
-r_ ;DalGwt ljifout ;+3sf] k|ltlglw ! hgf
-5_ dfly pNn]lvt k|ltlglwx?dWo] sDtLdf @ hgf ;/sf/L sfof{nosf k|ltlglwx? /
cGo @ hgf k|ltlglwx?sf] pkl:ytLdf ul/Psf] d'r'NsfnfO{ dfGotf lbO{g]5 .

-#&_ 8fFs a9fa9 ;DaGwL Joj:yfM -s_ 8fFs a9fa9af6 lnnfd laqmL ubf{ slDtdf tLg hgf
lgj]bs ;xefuL x'g' kg{]5 .

17
 -v_ bkmf -#!_ df pNn]lvt k|ltlglwx?sf] /f]xj/df 8fFs a9fa9af6 lnnfd laqmL sfo{
ug{' kg{]5 .
-u_ 8fFs a9fa9af6 lnnfd laqmL sfo{ ubf{ pkl:yt ax'dt k|ltlglwx?sf] /f]xj/df
d'r'Nsf tof/ ug{' kg{]5 .
-3_ bkmf -#!_ df pNn]lvt pkl:yt k|ltlglwx? tyf jf]8{sf sd{rf/Lx?n] 8fFs
a9fa9df efu lng kfpg] 5}gg\ .
-ª_ 8fFs a9fa9df efu lng] JolQmn] cfkm'n] af]nsjf]n u/]sf] /sdsf] slDtdf !)
k|ltzt w/f}6L jfkt t'?Gt gub} jf a}+s hDdf ef}r/ bflvnf ug{' kg{]5 .
-r_ lnnfd ;b/ ePsf] JolQm jf kmd{nfO{ afFsL () k|ltzt /sd hDdf ug{ al9+df !%
lbgsf] ;do k|bfg ul/g]5 . tf]lsPsf] ;do leq afFsL /sd ga'emfPdf w/f}6L
afktsf] /sd hkmt ug{'kg{]5 .
-5_ 8fFs a9fa9df s;}n] efu lng, gcfPdf jf cfjZostf cg';f/sf] k|lt:kwf{ gePdf
pkl:yt k|ltlglwx?sf] /f]xa/df d'r'Nsf tof/ u/L w/f}6L /sd lkmt{f ug{' kg{]5 .
-#*_ uf]Ko lznjGbL jf]nkq ;DaGwL Joj:yfM -s_ tf]lsPsf] ;dodf k|fKt ePsf uf]Ko
lznaGbL jf]nkqx? btf{ u/L /fVg'kg{]5 .
-v_ tLg jf ;f] eGbf a9L lznaGbL af]nkqx? k|fKt ePsf] cj:yfdf lnnfdL sfo{
cufl8 a9fpg' kg{]5 . tLgj6f eGbf sd lznaGbL jf]nkqx? k|fKt ePdf pQm
jf]nkqx? gvf]nL /fVg' kg{]5 / k'gM uf]Ko lznjGbL jf]nkqx? cfJxfg ug{'kg{]5 .
k'gM uf]Ko lznjGbL af]nkqx? cfJxfg ub{f tLgj6f eGbf sd jf]nkq kg{ cfPdf
af]nkq vf]Ng afwf k/]sf] dflgg] 5}g .
-u_ k|fKt ePsf ;Dk'0f{ uf]Ko lznjGbL af]nkqx?sf] d'r'Nsf tof/ u/L bkmf -#^_
adf]lhdsf pkl:yt k|ltlglwx?sf] /f]xj/df vf]Ng' kg{]5 .
-3_ uf]Ko lznjGbL jf]nkqdf s;}n] efu glnPdf jf tLgj6f eGbf sd lznaGbL
jf]nkqx? kg{ cfPdf af af]nkqsf zt{ tyf aGb]hx? k'/f gePdf bkmf -#^_
adf]lhdsf pkl:yt k|ltlglwx?sf] /f]xj/df ;f]xL cg';f/sf] d'r'Nsf tof/ u/L
w/f}6L jfktsf] /sd ;DalGwt JolQmx?nfO{ lkmtf{ u/L lnnfd sfo{ /4 ug{' kg{]5 .
-ª_ lnnfd ;DaGwL ;"rgf k|sflzt ubf{ s'g} klg af]nkq gk/]sf] cj:yfdf bkmf -#^_
adf]lhd k|ltlglwx?sf] /f]xj/df ;f]xL cg';f/sf] d'r'Nsf tof/ ug{' kg{]5 jf
dxfzfvfn] ;f]xL cg';f/sf] l6Kk0fL p7fO{ ;x–cWoIfaf6 jf clVtof/ k|fKt
clwsf/Laf6 s'g} klg af]nkq gk/]sf] Joxf]/f k|dfl0ft u/fpg' kg{]5 .
-r_ pkbkmf -ª_ df h] elgPtf klg jf]8{ cfkm}n] lwtf] ;sf/ u/L lng] lg0f{o bkmf -#^_
adf]lhd k|ltlglwx?sf] /f]xj/df tof/ ul/Psf] d'r'Nsfsf] cfwf/df dfq ul/g]5 .

-#(_ lnnfd laqmL sfo{ :ylut ug{] cj:yfM b]xfosf cj:yfdf jf]8{n] lnnfdL sfo{ :ylut
u/L ;f]sf] lnlvt sf/0f v'nfO{ /fVg' kg{]5 .
-s_ lnnfd laqmL ;DkGg gx'b} C0fLn] jf lwtf] lbg] JolQmn] k"0f{ jf slDtdf %) k|ltzt
;fFjf tyf Aofh e'Qmfg u/]df .
-v_ C0fL jf ;DalGwt lwtf] lbg] JolQmn] afFsL Aofhsf] @% k|ltzt;Dd /sd gub}
hDdf u/L al9df !@ dlxgf leq ;Dk"0f{ C0f r'Qmf ug{] Joxf]/fsf] lgj]bg jf]8{df
k]z u/L :jLs[lt ePdf .
-u_ lnnfd laqmL sfo{ :ylut ug{ cbfntaf6 cfb]z -:6] c8{/_ k|fKt ePdf .

18
 -3_ ;x–cWoIf jf clVtof/k|fKt kbflwsf/Ln] C0fL jf lwtf] lbg] ;DalGwt JolQmaf6
pko'Qm /sd hDdf ug{ nufO{ lnnfd laqmLsf] sfo{ :ylut ug{ lgb{]zg lbPdf .
-ª_ tf]lsPsf] Go"gtd d"No eGbf sd /sddf af]nkq k]z ePdf .

-$)_ lnnfd laqmL ;b/÷ab/ ;DaGwL Joj:yfM -s_ 8fFs a9fa9 jf uf]Ko lznjGbL jf]nkqx?
vf]Ng] sfo{ ;DkGg ePkl5 ;f]sf] ;b/÷jb/sf nflu ;x–cWoIf jf clVtof/k|fKt
kbflwsf/L ;dIf dxfzfvfn] k]z ug{' kg{]5 .
-v_ lnnfd laqmL ;b/ jf jb/sf] clVtof/L C0f pk ;ldltdf lglxt x'g]5 .
-u_ tLg j6f eGbf sd 8fFs a9fa9 jf uf]Ko lznaGbL jf]nkqx? k/]df ;b/ jf jb/
ug{] ;x–cWoIf jf clVtof/k|fKt kbflwsf/Ln] :jLs[lt lbg' kg{]5 .

-$!_ lnnfd ;b/ ePkl5sf] sf/jfxLM -s_ lnnfd laqmL ;b/ ePkl5 ;j}eGbf al9 lnnfd
jf]n sjf]n ug{] JolQmnfO{ afFsL /sd hDdf ug{sf] nflu al9df !% lbgsf] ;do lbO{
lnnfd :jLs[t kq ;DalGwt af]nkq bftfnfO{ k7fpg' kg{]5 / c:jLs[lt ePsf af]nkq
k]z ug{] af]nkq bftfnfO{ ;f] sf] hfgsf/L u/fO{ af]nkq k]z ubf{ hDdf u/]sf] w/f}6L
lkmt{f ug{' kg{]5 .
-v_ tf]lsPsf] ;dodf ;j}eGbf al9 /sd jf]nsjf]n ug{] JolQmaf6 afFsL /sd hDdf
ePdf,
-c_ lwtf] jf ;'/If0fdf /x]sf] crn ;DklQ ;DalGwt ;sf/ ug{]nfO{ /Ltk"j{s
x:tfGt/0f ug{' kg{]5 .
-cf_ crn ;DklQ eP lghsf] gfddf gfd;f/L jf bflvn vf/]h ug{ ;DalGwt
lgsfodf n]lv k7fpg' k5{ .
-u_ ;DklQ gfd;f/L e};s]kl5 ;fljs ef]u rngstf{n] ef]urng g5f]8]df :yfgLo
k|zf;gsf] ;xof]u lnO{ xsef]u 5'6fO{ ;sf/ u/L lng]sf] xsef]u sfod u/fO{ lbg
;xof]u ug{' kg{]5 .
-3_ ef]u rng 5'6fpg] sfo{df ;xof]u ln+bf vr{sf] cfjZostf k/]df ;x–cWoIf jf
clVtof/ k|fKt kbflwsf/Lsf] :jLs[lt lnO{ gLhn] tf]s] adf]lhdsf] /sd xsef]u
5'6fpg ;xof]u ug{] lgsfo jf JolQmnfO{ l/t k"j{s e/kfO{ u/L pknAw u/fpg
;lsg]5 .
-ª_ lnnfddf ;a}eGbf al9 jf]nsjf]n ug{] JolQmn] tf]lsPsf] ;dodf afFsL /sd hDdf
ug{ g;ls pko'Qm sf/0f ;lxt yk ;dosf] nflu cg'/f]w u/]sf] xsdf jf]8{nfO{
dgfl;j nfu]df jf]8{n] al9df & lbg ;Ddsf] ;do yk ug{ ;Sg]5 .
-r_ lnnfd lalqm ;b/ e} jf]8{af6 ;"rgf kfPsf] ldltn] al9df !% lbg jf yk ul/Psf]
Dofb leq lnnfd ;sf/ ug{] JolQmn] afFsL /sd ga'emfPdf w/f}6L /sd hkmt
ul/g] 5 .
-5_ jf]8{nfO{ pko'Qm nfu]df bf];f] af]nkqdf sjf]n u/]sf] d"No lnnfd ;sf/sf]
Go"gtd d'No eGbf a9L ePsf] cj:yfdf bf];|f] af]nkq :jLs[t ug{ ;lsg]5 . bf];|f]
af]nkq :jLs[t ug{] jf gug{] ;DaGwL ;Dk"0f{ clwsf/ C0f pk;ldltdf lglxt
/xg]5 .

19
-$@_ lnnfd ab/ eP kl5sf] sf/jfxLM -s_ lnnfd laqmL ab/ ePdf ;f]sf] df}lvs jf lnlvt
hfgsf/L 8fFs jf af]nkqdf ;xefuL x'g]nfO{ lbO{ gLhaf6 hDdf ePsf] w/f}6L /sd
lkmt{f ug{' kg{]5 .
-v_ lnnfd laqmL ab/ ePsf] cj:yfdf To:tf C0fsf] lwtf] jf ;'/If0fdf /x]sf] crn
;DklQ o;} sfo{ljlw cg';f/ To;kl5 x'g] lnnfdL sf/jfxLdf ;dfj]z u/L lnnfd
laqmL ug{' kg{]5 .
-$#_ lnnfd laqmL ;DaGwL cGo Joj:yfM -s_ ;fljs ef]u rngstf{af6 jf]8{n] Ps aif{;Dd
xsef]u 5'6fpg g;s]df jf]n sjf]njfnfn] hDdf u/]sf] /sd / ;f]df jf]8{n] tf]s]sf]
Aofhb/df Aofh ;lxt lx;fa u/L lkmtf{ ul/g]5 . C0f pk ;ldltsf] :jLs[ltdf o;/L
lkmtf{ ul/Psf] /sd ;DklQsf] :jfldTj jf]8{sf] gfddf x:tfGt/0f u/]kl5 dfq x'g]5 / of]
k|fjwfg lnnfdL ;"rgfdf ;d]t pNn]v ul/g]5 . ;DklQsf] k'gM :jfldTj x:tfGt/0f ubf{
nfUg] ;Dk"0f{ vr{x? lwtf] ;sf/ ug{] JolQmsf] ef}lts :jfldTj jf]nsjf]n st{fnfO{
x:tfGt/0f geP;Dd lnnfdaf6 k|fKt /sd C0fdf lx;fa ldnfg u/L ;f] sf] lx;fjdf
hDdf ug{' kg{]5 .

jf]8{sf] gfddf ;DklQ x:tfGt/0f ePkl5 o; sfo{ljlwdf ePsf] Joj:yf cg';f/

d"Nof+sg u/L cGo lnnfd ;DklQsf] lzif{sdf /fVg' kg{]5 .

-$$_ lnnfd laqmLaf6 k|fKt /sdsf] lx;fa ldnfg Joj:yfM -s_ lnnfd laqmL jf lwtf] ;sf/
jf cGo k|s[ofaf6 jf]8{sf] ;Dk"0f{ C0f c;'n ePdf lx;fa ldnfg u/L ;DalGwt C0f
vftf aGb ug{' kg{]5 .
-v_ lnnfd laqmLaf6 jf]8{sf] ;Dk"0f{ C0f c;'n e} /sd afFsL /xg cfPdf ;DalGwt
C0fL ;b:o jf lwtf]jfnf JolQmdWo] h;sf] gfdsf] crn ;DklQ lnnfd laqmL
ePsf] xf] ;f]lx JolQmnfO{ lkmtf{ lbg' kb{5 .
-u_ lnnfd laqmL jf lwtf] ;sf/ jf cGo k|s[ofaf6 jf]8s{ f] ;Dk"0f{ C0f afFsL -;fFjf tyf
Aofh ;d]t_ c;'n pk/ gePdf,
-c_ ?= Ps s/f]8 eGbf al9 ;fFjf afFsL /x]sf] C0fsf] xsdf pk/f]Qm adf]lhd k|fKt
/sd C0fsf] afFsL ;fFjf eGbf a9L ePsf] cj:yfdf afFsL ;fFjfsf] () k|ltzt
/sd ;fFjf lzif{sdf hDdf u/L afFsL /xg cfpg] /sd dfq Aofh lzif{sdf
hDdf ug{] .
-cf_ Ps s/f]8 eGbf sd ;fFjf afFsL /x]sf] C0fsf] xsdf pk/f]Qm adf]lhd k|fKt
C0fsf] afFsL ;fFjf eGbf a9L ePsf] cj:yfdf ;fFjfsf] (% k|ltzt /sddf
;fFjf lzif{sdf hDdf u/L afFsL /sd Aofh lzif{sdf hDdf ug{] . t/ k|fKt
/sd afFsL ;fFjfsf] (% k|ltzt eGbf sd ePsf] cj:yfdf ;Dk"0f{ /sd ;fFjf
lzif{sdf hDdf u/L lx;fa ldnfg ug{' kg{]5 . o;/L lx;fa ldnfg ubf{ C0fsf]
afFsL ;fFjf ? ! xhf/ eGbf sd x'g' x'b}g .

-O_ dfly pNn]lvt eP afx]s lwtf] ;'/If0f tyf afFsL C0fsf] cj:yfnfO{ b[li6ut
u/L jf]8{nfO{ kmfO{bf x'g] lsl;dn] ;x–cWoIf jf clVtof/ k|fKt clwsf/Ln]
lx;fa ldnfg ug{] ;DaGwdf lg0f{o lng ;Sg]5 .

20
-$%_ lnnfd laqmL ul/g] ;DklQsf] lg/LIf0f ;DaGwL Joj:yfM-s_ 8fFs jf]nsjf]n jf uf]Ko
lznjGbL jf]nkqaf6 ;DklQ v/Lb ug{ rfxg] s'g} klg JolQm jf ;+3;+:yfn] ;f] ;DklQ
x]g{ jf lg/LIf0f ug{ rfx]df ;DklQ h]+ h:tf] cj:yfdf 5 ;f]xL cj:yfdf x]g{ jf lg/LIf0f
ug{ lbg' kg{]5 . ;f] sfo{sf] nflu af]8{n] cfjZos ;xof]u ug{' kg{]5 .
-v_ 8fFs jf]nsjf]n jf uf]Ko lznjGbL jf]nkqaf6 ;DklQ vl/b ug{ rfxg] s'g} klg
JolQm jf ;+3;+:yfn] C0fL ;+3 ;+:yfn] jf]8{nfO{ ltg{' kg{] C0f /sdsf] af/]df
hfgsf/L dfu u/]df ;f]sf] ;"rgf Joj:yfkgnfO{ dgfl;j 7x/]df pknAw u/fpg
;lsg]5 .
-$^_ k|ltlglwx?nfO{ pknAw u/fO{g] eQf ;DaGwL Joj:yfM s_ - lnnfd laqmL jf lwtf] ;sf/
jf ;'/If0fsf] d"NofÍg ;ldltdf /xg] ;b:o tyf k|ltlglwx?nfO{ C0f pk;ldlt ;/x
eQf pknAw u/fO{g] 5 .
-v_ jf]8{sf sd{rf/L afx]s lnnfdL k|lqmofdf efu lng cfpg] k|ltlglwn] cfkm"n]
k|ltlglwTj eO{ cfPsf] sfof{noaf6 cflwsfl/s kq jf kl/rokq lnO{ cfpg' kg{]5 .

-$&_ lwtf] ;'/If0f ;sf/ ;DaGwL Joj:yfM -s_ C0fsf] ;'/If0f jfkt k|fKt crn ;DklQ jf
jf]8{n] cfkmgf] sAhfdf lnPsf] ;DklQ jf jf]8{n] /f]Ssf /fv]sf] ;DklQ lnnfd laqmL x'g
g;s]df jf jf]nsjf]n jf af]nkqaf6 Go"g /sd k|fKt e} lnnfd ab/ ePdf jf]8{n] lwtf]
;'/If0f ;sf/ ug{ ;Sg]5 .
-v_ jf]8{n] crn ;DklQ cfkmgf] k|of]u jf lalqm ug{] k|of]hgsf nflu ;sf/ ug{ ;Sg]5 .
-u_ jf]8{n] k|of]u ug{] jf kl5 laqmL ug{] k|of]hgsf nflu crn ;DklQsf] :jfldTj
cfkmgf] gfddf gfd;f/L ug{ ;Sg]5 .
-3_ jf]8{nfO{ lnnfd laqmL jf jf]nsjf]n jf cGo Joj:yfaf6 tTsfn ;'/If0f jfkt k|fKt
crn ;DklQsf] lnnfd lalqm x'g ;Sb}g eGg] nfu]sf] cj:yfdf klg ;sf/ u/L lng
;Sg]5 . lwtf] ;sf/ lg0f{o eP kZrft ;f]sf] nflu ;DaGwLt dfnkf]t sfof{nonfO{
bflvnf vf/]hLsf] nflu kq k7fpg' kg{] 5 .

-$*_ lwtf] ;'/If0f d"NofÍg ;ldltM -s_ bkmf -#*_ pkbkmf -r_ adf]lhdsf] l;kmfl/;sf]
cfwf/df jf]8{sf] :jLs[t ;"lrdf /x]sf] O{lGhlgo/ jf k|fljlwsaf6 lwtf] d"Nof+sg u/fpg'
kg{]5 / ;f] sf] d'Nof+sgsf] l;kmfl/; u/fpg' kg{]5 .
-v_ pkbkmf -s_ adf]lhd l;kmfl/; ;d]tsf] cfwf/df jf]8{n] lwtf] ;'/If0f ;sf/ u/L
lng] k|of]hgsf nflu b]xfo adf]lhdsf k|ltlglwx? /x]sf] d"Nof+sg tyf l;kmfl/;
;ldltaf6 lwtf] ;'/If0fsf] k~rs[t d"NofÍg ug{' u/fpg' kg{]5 .
-c_ af]8{sf] k|ltlglw ! hgf ;+of]hs
-cf_ :yfgLo txsf] hgk|ltlglw ! hgf ;b:o
-O_ af]8{sf] ;x cWoIf jf clVtof/ k|fKt kbflwsf/Ln] tf]s]sf] :yfgLo e›
enfbdLaf6 ! hgf ;b:o
-O{_ ;sf/ ul/g nfu]sf] lwtf] ljz]if k|s[tLsf] ePdf ;f] af/]df 1fg jf bIftf
xfl;n u/]sf] JolQm ! hgf ;b:o
-$(_ lwtf] ;'/If0f ;sf/ kl5sf] sf/jfxLM -s_ lwtf] ;sf/sf] lg0f{o ePkl5 jf]8{n] tf]lsP
cg';f/ ;DalGwt ;xsf/L ;+3÷;+:yf jf lwtf] lbg] JolQmnfO{ ;f] sf] lnlvt hfgsf/L
lbg' kg{]5 .

21
 -v_ shf{sf] n]gf /sd -;fFjf / Jofh_ / lnnfdL k|lqmofdf nfu]sf] vr{ Joxf]g{ ;Sg]
ul/ lwtf] ;sf/sf] lg0f{o kZrft ;DalGwt C0fsf] Jofh tyf xhf{gf nfUg] 5}g .
-u_ lwtf] ;sf/ u/L lng] lg0f{o ePkl5 ;DalGwt ;xsf/L ;+3 ;+:yfn] jf hUuf wlgn]
lwtf] lkmtf{ lng cg'/f]w u/]df ;sf/ ug{] lg0f{o ePsf] ldltn] al9df ^ dlxgf;Dd
xs x:tfGt/0f ug{ ;lsg]5 .
-3_ lwtf] ;sf/ u/L lng] lg0f{o u/]kl5 lg0f{o ePsf] ldltn] al9df ^ dlxgf jf jf]8{n]
pko'Qm 7fg]df jf]8{n] ;sf/ u/L lng' k"j{ C0f r'Qmf u/]df dxfzfvfn] clVtof/
k|fKt clwsf/LnfO{ hfgsf/L u/fO{ pQm lwtf] km's'jf ug{ ;Sg]5 . olb ;Dk"0f{ C0f
r'Qmf ug{] ePdf o:tf] k|sf/sf] ;Demf}tf cf+lzs lwtf] km's'jfdf ;d]t ug{ ;Sg]5 .
t/ afFsL /x]sf] lwtf]n] nufgLdf /x]sf] C0f vfDg ;Sg' kg{]5 .
-ª_ C|0fL ;xsf/L ;+3÷;+:yf jf ;DalGwt lwtf]jfnf JolQmn] tf]lsPsf] ;dodf ;DklQ
lkmtf{ lng gcfPdf jf]8s { f] gfddf xs sfod u/L lng' kg{]5 .
-r_ jf]8{sf] cGo lgoddf h] h:tf] pNn]v ePtfklg jf]8{n] cfkmgf] cfGtl/s k|of]hgsf
nflu ;sf/ u/L lnPsf] ;DklQ ;DalGwt ;xsf/L ;+3÷;+:yf jf wgL jf gLhx?sf]
jfl/; pQ/flwsf/nfO{ lkmtf{ ug{] 5}g t/ bkmf -$(_ sf] pkbkmf -u_ sf] xsdf of]
pkbkmf nfu' x'g] 5}g .

-%)_ ;DklQ ;sf/ kZrft lx;fj ldnfg ;DaGwL Joj:yfM -s_ lwtf] ;sf/ ul/Psf] /sdsf]
lx;fa ldnfg C0f lx;fadf ldnfg ug{' kg{]5 .
-v_ olb jf]8{n] lwtf] ;sf/ ubf{ ;DklQsf] d"No c;'n pk/ ug{ afFsL ;fFjf tyf Aofh
eGbf a9L ePdf ;sf/ ul/Psf] ;DklQsf] d'No c;'n pk/ ug{ afFsL ;fFjf tyf
Aofh a/fa/ dfq sfod ul/g]5 .
-u_ lwtf] ;sf/sf] lx;fa ldnfg kl5 afFsL /x]sf] /sd ;xsf/L ljsf; sf]ifdf
cfDbfgL afwL /fVg' kg{]5 .
-%!_ C0f c;'nL ;DaGwL cGo Joj:yfM lnnfd jf lwtf] ;sf/af6 jf]8{sf] ;Dk'0f{ C0f r'Qmf
x'g g;s]df cGo ;'/If0faf6 jf cGo ;'/If0f gePsf] cj:yfdf b]xfodf pNn]v eP
cg';f/ afFsL C0f c;'nL ug{' kg{]5 .
-s_ af]8{n] C0fL ;+3;+:yfsf] ;+rfns, hdfgL st{f jf lwtf]jfnfsf] Psf3/ kl/jf/sf]
gfddf /x]sf] ;DklQ -a}+s df}Hbft, d'4tL lgIf]k, zo]/ cflb_ cGo a}+s tyf ljQLo
;+:yfx?df kqfrf/ u/L k|fKt ug{] k|oTg ug{' kg{]5 .
-v_ C0fL ;+3 ;+:yfsf] ;+rfns, hdfgL st{f jf lwtf]jfnf af Psf3/ kl/jf/sf] gfddf
/x]sf] crn ;DkQLsf] af/]df hfgsf/L k|fKt ePdf ;DalGwt dfnkf]t sfo{fnodf
/f]Ssf /fvL c;'nL sf/jfxL ;+rfng ug{' kg{]5 .
-u_ s'g} lalqm of]Uo j:t', ldn, d]lzg/L jf o:t} k|sf/sf cGo j:t'x? h;sf] :jfldTj
/ clVtof/L k|i6 ePsf] 5 eg] To;nfO{ ;DalGwt sfof{nosf] ;xof]u lnO{ jf]8{sf]
sAhfdf lng' kg{]5 .
-3_ C0fL ;+3÷;+:yf jf lwtf]jfnfn] pknAw u/fPsf] lwtf] ;'/If0f q'6Lk"0f{ /x]sf] jf
gSsnL sfuhftx? k]z u/L C0f lnPsf] kfOPdf To:tf C0fL ;xsf/L ;+3÷;+:yf
pk/ C0f c;'nLsf] sfg'gL sf/jfxL cufl8 a9fOg] 5 . ;fy} C0f ;'/lIft ug{
;xsf/L ;+3÷;+:yfsf] ;+rfns ;ldlt kbflwsf/L jf lghsf] Psf3/ kl/jf/sf
;b:ox?sf] gfddf /x]sf] ;DklQ klxrfg u/L /f]Ssf /fVg' kg{]5 .

22
-%@_ C0fL ;xsf/L ;+3÷;+:yf sfnf] ;"rLdf ;dfj]z x'g] cj:yfx?M jf]8{af6 ? kGw| nfv jf
;f]eGbf a9Lsf] C0f÷;'ljwf lnPsf ;xsf/L ;+3÷;+:yfx? / ;DalGwt cGo kIfx?nfO{
b]xfosf s'g} Ps jf ;a} cj:yfdf sfnf] ;"rLdf /fVg'kg{]5 .

-s_ C0fsf] ;fFjf jf Aofhsf] e'QmfgL ldlt ! jif{ gf3]df -s'g} C0fLn] pkof]u ul//x]sf]
laleGg C0f÷;'ljwfdWo] s'g} Pp6f dfq C0fsf] e'QmfgL ldlt gf3]df klg_ t/ C0f
pk ;ldltn] cj:yf x]/L a9Ldf ! jif{;Dd yk ;do k|bfg ug{ ;Sg]5 .

-v_ C0fsf] ;fFjf jf Aofhsf] e'QmfgL Dofb gf3] jf ggf3]klg olb lwtf]df /x]sf] d"No
-jf]8{n lgwf{/0f u/]sf] d'No_ n] C0fsf] ;fFjf jf Aofhsf] /sdnfO{ gvfDg] ePdf jf
;'/If0f gu0o jf x'Fb} gePdf jf ufoa ePsf] k|dfl0ft ePdf .

-u_ ;xsf/L ;+3÷;+:yf 6f6 kN6]df, vf/]hLsf] cj:yfdf k'u]df, lnSjL8];gdf uPdf .

-3_ C0f c;"nLsf] qmddf jf]8{n] C0fL ;xsf/L ;+3÷;+:yf la?4 lwtf] lnnfdL ;DaGwL
;"rgf k|sflzt u/]df jf jf]8{n] C0fL la?4 cbfntdf d'2f bfo/ u/]df .

-ª_ 7uL u/]df jf 7uL ug{] k|of; u/]sf] ljifodf cbfntaf6 s;'/bf/ 7xl/Pdf .

-r_ C0fL ;+3÷;+:yf, ;+rfns, a}lsË jf ljlQo ck/fwdf ;+nUg ePsf] k|dfl0ft ePdf .

-%#_ cGo Joj:yfx?M -s_ of] sfo{ljlwdf pNn]v ePsf c:ki6 aF'bfx?sf ;fy} sfof{Gjogsf]
qmddf b]lvPsf ;d:ofx?sf] JofVof C0f pk;ldltaf6 x'g]5 .
-v_ o; sfo{ljlwdf h'g;'s} s'/f n]lvPsf] ePtfklg k|rlnt P]g, sfg'g, gLlt, lgod /
lgb{]zgdf pNn]lvt laifosf xsdf ;f]xL adf]lhd x'g]5 . ;fy}, o; sfo{ljlwdf
k/]sf s'/fx? o;} sfo{ljlw cg';f/ / gk/]sf s'/fx? k|rlnt sfg'g adf]lhd
x'g]5 .
-u_ of] sfo{ljlw :jLs[t ePsf] ldlt b]lv nfu" x'g]5 .

-3_ o; sfo{ljlwdf h];'s} n]lvPsf] ePtfklg jf]8{n] ;do ;dodf s'g} klg zt{ /
;'ljwfdf x]/km]/ tyf ;+zf]wg ug{ ;Sg]5 .

-c_ efvf gf3]sf v/fj C0f lgoldt ug{ jf r'Qmf ug{ u/fpg o; sfo{ljlwdf
pNn]v ul/P jfx]s cGo s'g} pkfo ckgfpg pko'Qm b]lvPdf To:tf] ;DefJo
pkfPsf] ;DaGwdf dxfzfvfn] k|:tfj k]z ug{ ;Sg]5 / ;f] k|:tfj dgfl;j
nfu]df clVtof/ k|fKt clwsf/Laf6 :jLs[t lnO{ nfu' ug{ ;lsg]5 .

23
-%$_ sfo{ljlwsf] JofVof ug{] clwsf/LM -s_ o; sfo{ljlwsf] s'g} k|fjwfgsf] ;DaGwdf låljwf
jf jfwf cj/f]w pTkGg ePdf pQm ljifo JofVof ;dfwfgsf] nflu ;ldltdf k]z ul/g]
5 / ;ldltn] u/]sf] JofVof jf lg0f{o clGtd x'g]5 .
-v_ o; sfo{ljlwdf pNn]v ePsf k|fjwfgx? jf]8{sf cGo lgod ljlgod;+u aflemg
uPdf aflemPsf] xb;Dd ljlgoddf ePsf k|fjwfgx? g} dfGo x'g]5g .

-u_ o; sfo{ljlwdf pNn]v ePsf s'/fx? o;} adf]lhd x'g] / pNn]v gePsf s'/fx?
k|rlnt sfg'g adf]lhd x'g]5 .

-3_ o; sfo{ljlwsf cg';"lrx? x]/km]/, yk36 / ;+;f]wg Joj:yfkgaf6 ug{ ;lsg]5 /

cGo ;+;f]wgsf xsdf af]8{df k]z ug{' kg{]5 .

-ª_ of] sfo{ljlw nfu" x'g eGbf cl3 u/]sf sfo{ljlw o;} adf]lhd eP u/]sf] dflgg]5 .

24
 cg';"lr – !
/fli6«o ;xsf/L ljsf; af]8{
k'Nrf]s, nlntk'/, g]kfn .
;xsf/L ljsf; sf]ifaf6 ljlQo ;xof]u lng' kbf{ k]z ug{] lgj]bg
-;xsf/L ljsf; sf]ifsf] ljlgod !^, pk–lgod -@_ ;Fu ;DalGwt_

ldltM @)======.=====.=====
r=g=+======.========.=======

>L ;b:o–;lrjHo"
/fli6«o ;xsf/L ljsf; af]8{
k'Nrf]s, nlntk'/

ljifoM C0f pknAw u/fO{ kfpm+ .

o; ;+3÷;+:yfsf] ldlt ============================df a;]sf] ;+rfns ;ldltsf]=========cf}+ a}+7ssf]

lg0f{o cg';f/ o; ;+3÷;+:yfnfO{====================================================== p2]Zosf nflu
?======================= -cIf?kL================================================================_dfq /sd cfjZos
k/]sfn] af]8{sf] lgodfg';f/ C0f pknAw u/fO{ lbgx'g tkl;n adf]lhdsf] ljj/0f ;lxt of]
lgj]bg k]z ub{5f} .

-s_ C0f dfu ljj/0fM

-!_ C0f dfu /sd====================================C0fsf] cjlw======================
C0fsf] k|sf/==========================
-@_ C0f e'QmfgL tl/sf==============================C0f lng'sf] p2]Zo================
-#_ C0f e'QmfgLsf] k|d'v cfwf/x?
-c_========================================
-cf_========================================
-O_========================================
-O{_========================================
-v_ C0f dfu ug{] ;+3÷;+:yfsf] ljj/0fM
-!_ ;+3÷;+:yfsf] gfdM====================
-@_ ;+3÷;+:yf btf{ x'Fbfsf] 7]ufgfM
k|b]z===================lhNnf===============kflnsf=============================
jf8{ g+==========6f]n=============

25
 -#_ xfnsf] 7]ufgf M k|b]z===========================lhNnf==========================
kflnsf======================================jf8{ g+==========6f]n==============================
-$_ 6]lnkmf]g g+=========================ˆofS; g+===================Od]n===============================
kf]i6 aS; g+================
-%_ ;+3÷;+:yf btf{ g+========================btf{ ePsf] ldlt=======================btf{ ug{]
sfof{no=============================================================kfg÷Eof6 g+===================
-^_ ;+3÷;+:yfsf] s'n ;b:o ;+Vof=================dlxnf============k'?if==========cGo=========
-&_ ;+3÷;+:yfsf] ;+rfns ;ldltsf] ;+Vof======n]vf ;'k/Lj]If0f ;ldltsf] ;+Vof======
-*_ ;+rfns ;ldlt lgjf{lrt ldlt======================sfo{sfn ;lsg] ldlt=================
-(_ kl5Nnf] ;fwf/0f ;ef ;DkGg ldlt========================pkl:yt s'n ;b:o
;+Vof=========
dlxnf============k'?if===========cGo=======
-!)_ ;+3÷;+:yfsf] sfo{If]q======================== ;]jfs]Gb| ePdf ;+Vof======
-!!_ ;+3÷;+:yfsf] z]o/ kF"hL ?====================
-!@_ ;+3÷;+:yfsf] jflif{s n]vf kl/If0f ePsf] ;j}eGbf kl5Nnf] ldlt cf=j=
@)======.=======.======
-!#_ jflif{s n]vf kl/If0f lgoldt ?kdf x'g g;s]sf] eP ;f] sf]
sf/0f=======================

-!$_ df}h'bf ef}lts ;'ljwfx?M

ljj/0f cfˆg} :jfldTjdf eP ef8fdf eP s}lkmot

;+Vof Ifdtf÷ cj:yf lstfaL ;+Vof Ifdtf÷
If]qkmn d"No ?= If]qkmn
sfof{no ejg
uf]bfd
hUuf÷hldg
k|zf]wg
d]l;g nufotsf
;fdfgx?
9'jfgLsf] ;fwg
cGo ;jf/L ;fwg

26
-!%_ ;+rfns tyf n]vf ;'kl/j]If0f ;ldltsf kbflwsf/Lx?sf] ljj/0fM
qm=;= Gffd, y/ kb z}lIfs of]Uotf ;Dks{ g+=
!
@
#
$
%
^
&
*
(
!)
!!
!@
!#
!$
!%
-!^_ ;+3÷;+:yfsf sd{rf/Lx/sf] ljj/0f -k|d'v sfo{sf/L clws[t÷Joj:yfks ;lxt_
qm=;= gfd, y/ kb lgo'lQm z}lIfs lhDd]jf/L ;Dks{ g+=
ldlt of]Uotf
!
@
#
$
%
-!&_ ;+3÷;+:yfsf] ut cf=j======================;Ddsf] n]vfk/LIf0f ePsf] ljQLo ljj/0fM
kF"hL tyf bfloTj /sd ;DklQ /sd
z]o/ kF"hL gub df}Hbft
hu]8f sf]if a+}s df}Hbft
cGo sf]ifx? shf{ tyf ;fk6
lgIf]k art nufgL lx;fa
afXo C0f l:y/ ;DkQL
cGo bfloTj cGo ;DklQ
Gffkmf gf]S;fg gfkmf gf]S;fg -ut jif{_
s'n kF"hL tyf bfloTj s'n ;DklQ

27
-!*_ ;+3÷;+:yfsf] ut cf=j=================;Ddsf] gfkmf gf]S;fg ljj/0fM
vr{ /sd cfDbfgL /sd
Jofh vr{ -lgIf]k tyf shf{_ C0faf6 k|fKt Jofh cfDbfgL
Jofh afx]ssf] k|d'v vr{ Jofh afx]ssf] k|d'v cfDbfgL
sd{rf/L vr{ a+}saf6 k|fKt cfDbfgL
;+rfng vr{ cGo cfDbfgL
x|f; s§L vr{
shf{ gf]S;fgL Joj:yf
Gffkmf gf]S;fgL
hDdf hDdf

-!(_ ;+3÷;+:yfn] ljt/0f u/]sf] shf{sf] efvf gf3]sf] ljj/0f / ;f] df ul/Psf] xfn;Ddsf]
gf]S;fgL Joj:yf
shf{sf] jlu{s/0f /sd gf]S;fgL Joj:yf /sd
k|ltzt
c;n !
z+sf:kb÷sdzn #%
v/fa !))
s'n shf{ /sd s'n gf]S;fgL Joj:yf

-@)_ Ps ;b:onfO{ shf{ nufgL u/]sf] Go"gtd /sd ?===================clwstd /sd

?==============

-@!_ ;+3÷;+:yfn] o; af]8{ tyf cGo ;+:yfaf6 C0f lnPsf] ePdf ;f]sf] ljj/0f
- Loan statement ;d]t ;+nUg ug{] _
qm=;= shf{ k|bfg ug{] ;+:yfsf] k|of]hg /sd Jofhb/ cjlw afFsL shf{ lsl;d
gfd /sd
lwtf] cGo
!
@
#
$
%
^

28
-@@_ k|:tfljt lwtf]sf] ljj/0f
qm=;= hUuf wgLsf] gfd lwtf]sf] lsQf If]qkmn :jM3f]lift s}lkmot
7]ufgf g+= d"No
!
@
#

-@#_ ;+3÷;+:yf;Fu xfn ePsf] sfo{ ;+rfng gLltx? tyf sfo{ljlwx? pNn]v ug{]
!= ===========================================
@= ===========================================
#= ===========================================
$= ===========================================
-@$_ ;xof]u lng rfx]sf] cfof]hgf ;DaGwL ljj/0fM
cfof]hgf jf sfo{qmdsf] gfdM =================================
cfof]hgf jf sfo{qmd ;'? x'g] ldltM =========================
-@%_ cfof]hgf jf sfo{qmdsf] p2]Zo
s_= ===========================================
v_= ===========================================
u_= ===========================================
3_= ===========================================
-@^_ cfof]hgf cGtu{t d'Vo ef}lts nIox?
-s_ l;h{gf x'g] ef}lts ;'ljwf / ltgsf] IfdtfM -h:t}M ejg, uf]bfd, pks/0f,
9'jfgLsf ;fwgx?_
c_= ===========================================
cf_= ===========================================
O_= ===========================================
-@&_ ;+rfng x'g] sfo{qmd / jflif{s jf cfjlws nIo
c_= ===========================================
cf_= ===========================================
O_= ===========================================
-@*_ cfof]hgfaf6 k|ToIf ?kdf ;]jf kfpg] kl/jf/ ;+VofM===============

-@(_ cfof]hgfaf6 l;h{gf x'g] /f]huf/Lsf cj;/x?

qm=;= ljj/0f k"0f{ ;do cf+lzs ;do

! k|ToIf /f]huf/L kfpg]sf] ;+Vof

@ ck|ToIf /f]huf/L kfpg]sf] ;+Vof

29
-#)_ cfof]hgfsf] nflu kF"hLsf] cfjZostf / >f]t
qm=;= ljj/0f klxnf] jif{ bf];|f] jif{ t];|f] jif{ hDdf
! cfjZostf
l:y/ kF"hL
rfn' kF"hL
@ ;|f]t
;+:yfsf] cfGtl/s
a+}s jf ljlQo ;+:yfsf] C0f gfd
# ;xsf/L ljsf; sf]if -af]8{sf]_
$ cGo
-s_
-v_
-u_

-#!_ cfof]hgfsf] ;DefJotf cWoog M -s_ ePsf] -v_ gePsf]

-#@_ cfof]hgfsf] nfut Oli6d]6 M -s_ ul/Psf] -v_ gul/Psf]
-##_ cfof]hgf ;DalGw cGo s]xL s'/f pNn]v ug{'kg{] eP M

dfly pNn]v ul/Psf ;Dk"0f{ Joxf]/f, ljj/0f / tYof+sx? l7s÷;fFrf] 5g . obL em'§f
7xl/Pdf k|rlnt sfg'g adf]lhd ;xF'nf a'emfpFnf .

;+3÷;+:yfsf] tkm{af6 clwsf/ k|fKt JolQmx?M

Joj:yfks÷k|d'v sfo{sf/L clws[t cWoIfM =========================
b:tvtM ====================== b:tvtM ======================
gfdM =========================== gfdM ===========================
kbM ============================ kbM ============================
7]ufgfM ======================== 7]ufgfM ========================
kmf]g g+= ====================== kmf]g g+= ======================
ldltM ========================= ldltM =========================

;+:yfsf] 5fk

-k'g:rM o; lgj]bgsf] k|To]s kfgfx?df ;+:yfsf] tkm{af6 clVtof/ k|fKt clwsf/Lx?sf]

clgjfo{ b:tvt / 5fk x'g' kg{] ._

30
 cg';"rL – @
d"NofÍg k|of]hgsf] nflu lg/LIf0fstf{n] k]z ug{'kg]{ ljj/0f

!= hldgsf] :jfldTj ;DaGwdf

-s_ cfkm\g} Psnf}6L -v_ Psf3/ kl/jf/sf] -u_ dGh'/Lgfdfsf]
-3_ ;+3÷;+:yfsf] gfdsf] -ª_ ;+o'Qm gfdsf]

@= ;DklQ k|fKtL ;DaGwdf eP u/]sf] lnlvt

-s_ js; kq -v_ 5f]8 kq -u_ c+zj08f -3_ /flhgfdf

#= Jff]8s
{ f] gLlt lgod cg';f/sf] lwtf]sf] xbDofb ;DaGwdf
-s_ k'u]sf] -v_ gk'u]sf] -u_ gk'u]sf] eP -cjlw_

$= hldgsf] kl5Nnf] jif{sf] lt/f] lt/]sf] /l;bsf] k|ltlnkL ;dfj]z

-s_ ePsf] -v_ gePsf]

%= hldgsf] :jfldTjsf] nfnk"hf{sf k|ltlnkL ;dfj]z

-s_ ePsf] -v_ gePsf]

^= hldgsf] k|dfl0ft gfkL gS;f, sfo{ljlwdf pNn]lvt ;doleqsf] An"lk|G6 tyf 6«]; gS;f ;dfj]z
-s_ ePsf] -v_ gePsf]

&= t]>f] kIfsf] lwtf] eP ;f] sf] dGh'/Lgfdf tyf xsbf/ v'n]sf] sfuhft ;dfj]z
-s_ 5 -v_ 5}g

*= :yflgo lgsfoaf6 gS;f kf; tyf lgdf{0f ;DkGg ePsf] k|df0f kq ;dfj];
-s_ 5 -v_ 5}g

(= :yflgo lgsfoaf6 rf/lsNnf k|dfl0ft sfuhft ;dfj];

-s_ 5 -v_ 5}g

!)= vf]nfgfnf, vx/], gbL ;l6Psf] hUuf -sfo{ljlwdf pNn]lvt cg';f/_

-s_ xf] -v_ xf]Og

!!= vf]nfgfnf cfbLaf6 6«ofs /f]8 agfO{ sDkfp08 jfn nufO{ ag]sf] 3/÷hUuf
-s_ xf] -v_ xf]Og

!@= vf]nfgfnfaf6 6«ofs /f]8 kZrftsf] hUuf

-s_ xf] -v_ xf]Og

31
 !#= vf]nfgfnfaf6 6«ofs /f]8 gagfPsf] hUuf
-s_ xf] -v_ xf]Og

!$= 3/÷hUuf /x]sf] If]q

-s_ k|d'v Jofkfl/s s]Gb|
-v_ Jofkfl/s s]Gb|
-u_ lkr ;8s;+u hf]l8Psf
-3_ u|fe]n /f]8;+u hf]l8Psf]
-ª_ sRrL df]6/]jn af6f];+u hf]l8Psf]
-r_ uf]/]6f] af6f];+u hf]l8Psf]
-5_ v]ltof]Uo -u|fdL0f If]q_
-h_ cGo s]xL eP

!%= ejgsf] jlu{s/0f

-s_ Jofkfl/s ejg
-v_ cfjfl;o ejg
-u_ cfjfl;o Pj+ Jofkfl/s ejg
-3_ sRrL jf kSsL ejg
-ª_ lgdf{0fflwg cj:yfdf /x]sf] ejg

!^= s'g} a+}s tyf ljlQo ;+:Yffdf C0f lnO{ sfnf] ;"lrdf gk/]sf] :j–3f]if0ffkq ;+nUg
-s_ ePsf] -v_ gePsf]

!&= ;+3 ;+:yf÷;b:osf] gfddf /x]sf] hfoh]yf lwtf] /fvL C0f lng ;+rfns ;ldltsf] lg0f{o /
clVtof/gfdf
-s_ ePsf] -v_ gePsf]

k|ltj]bs,

sd{rf/Lsf] gfd, kbM –

b:tvtM

ldltM

32
 cg';l" r–#
hUuf d"NofÍg ubf{ lng' kg]{ cfwf/x?

zx/L If]qM
qm=;= :yfg k"jf{wf/ ;'lawfx? sfod ug]{ d"No

!= dxfgu/kflnsf, pkdxfgu/kflnsf, k|d'v Jofkfl/s s]Gb|df k|d'v rng rNtL d"Nosf] ^)

gu/kflnsf / gu/f]Gd"v uflj;x? Jofkfl/s lkr ;8s;+u k|ltzt / dfnkf]t
dxfgu/, pkdxfgu/ / gu/kflnsfdf hf]l8Psf] . sfof{nosf] $) k|ltzt
hf]l8Psf uf=kf=x? ef/ lbO{ .
@= dxfgu/kflnsf, pkdxfgu/kflnsf / Jofkfl/s s]Gb| -lkr gePsf rng rNtL d"Nosf] ^)
gu/kflnsf / gu/f]Gd"v uflj;x? df]6/jn k|ltzt / dfnkf]t
dxfgu/, pkdxfgu/ / gu/kflnsfdf ;8s, lah'nL, 6]lnkmf]g, jhf/ sfof{nosf] $) k|ltzt
hf]l8Psf uf=kf=x? h:tf ;'ljwfx? ePsf] . ef/ lbO{ .
#= dxfgu/kflnsf, pkdxfgu/kflnsf / lkr gePsf df]6/jn ;8s, rng rNtL d"Nosf] ^)
gu/kflnsf / gu/f]Gd"v uflj;x? lah'nL, 6]lnkmf]g, jhf/ h:tf k|ltzt / dfnkf]t
dxfgu/, pkdxfgu/ / gu/kflnsfdf ;'ljwfx? ePsf] ;8s;+u sfof{nosf] $) k|ltzt
hf]l8Psf uf=kf=x? hf]l8Psf Jofkfl/s cfjfl;o ef/ lbO{ .
s]Gb| .
$= dxfgu/kflnsf, pkdxfgu/kflnsf / df]6/jn sRrL of u|fe]n rng rNtL d"Nosf] %%
gu/kflnsf / gu/f]Gd"v ;8s;+u hf]l8Psf] df]6/ k|ltzt / dfnkf]t
ufpkflnsfx?, pkdxfgu/ / grNg] $ lkm6sf] af6f] ePsf] sfof{nosf] $% k|ltzt
gu/kflnsfdf hf]l8Psf afSnf] cfjf; If]q . ef/ lbO{ .
ufpkflnsfx?

gf]6M gS;f kf; gePsf] / @) jif{eGbf k'/fgf] ejgsf] d"NofÍg ul/g] 5}g .

u|fdL0f If]qM
qm=;= :yfg k"jf{wf/ ;'lawfx? sfod ug]{ d"No

!= uf=kf= df]6/]jn lkr ;8s . rng rNtL d"Nosf] ^) k|ltzt / dfnkf]t

sfof{nosf] $) k|ltzt ef/ lbO{ .
@= uf=kf= df]6/]jn sRrL of u|fe]n ;8s . rng rNtL d"Nosf] %% k|ltzt / dfnkf]t
sfof{nosf] $% k|ltzt ef/ lbO{ .
#= uf=kf= ;fdfGo j:tL / uf8L rNg] jf6f] rng rNtL d"Nosf] %) k|ltzt / dfnkf]t
ePsf] 38]/L hUuf . sfof{nosf] %) k|ltzt ef/ lbO{ .
$= uf=kf= Uff]/]6f af6f] ePsf] s[lif of]Uo hUuf . rng rNtL d"Nosf] %) k|ltzt / dfnkf]t
sfof{nosf] %) k|ltzt ef/ lbO{ .

33
 cg';"lr – $
lwtf]sf] :ynut k|fljlws lg/LIf0f k|ltj]bg

;xsf/L ;+3 ;+:yfsf] gfd M

lg/LIf0f ldlt M
lg/LIf0f ug]{ sd{rf/Lsf] gfd M
;xsf/L ;+3 ;+:yfsf] k|ltlglw M
-s_ hUufsf] cjl:ylt af/]
hUuf wgLsf] gfd, 7]ufgf M
If]qkmn M
lsQf g+=÷l;6 g+= M
rf/ lsNnf k|dfl0ft M
hUuf /x]sf] :yfgsf] k|sf/ M
-s_ Jofkfl/s
-v_ cfjf;Lo
-u_ s[lifof]Uo v]t
-3_ cGo -pNn]v ug]{_

lwtf] glhssf] s'g} dxTjk"0f{ :yfg M

-s'g} k|l;4 dlGb/÷zflns÷;8s cflb_
dxTjsf] :yfgaf6 k|:tfljt hUufsf] cGbfhL b"/L M
-v_ ef}lts ;'ljwfx?sf] ljj/0f M
-!_ hUufdf hfg]af6f]M
-c_ kSsL df]6/]jn af6f]÷u|fe]n
-cf_ sRrL df]6/]jn af6f]
-O_ df]6/]jn af6f] gePsf] -rf}8fO{ tyf ef}lts cj:yf pNn]v ug'{xg' _
-@_ lah'nL
-c_ 5
-cf_ k|fKt ug{ ;lsg]
-O_ 5}g -cGbfhL b"/L pNn]v ug'{x'g_
-#_ vfg]kfgL
-c_ 5
-cf_ k|fKt ug{;lsg]
-O_ 5}g -cGbfhL b"/L pNn]v ug'x{ 'g_

-$_ cGo -6]lnkmf]g, 9n, lgsf; cflb_

34
-u_ ejgsf] ljj/0f M
ejg ag]sf] 5÷5}g <

-3_ ejg ag]sf] 5 eg]

!= ejgn] cf]u6]sf] If]qkmn -cGbfhL ju{ ld6/df_
@= slt tNnf <
#= lgdf{0f ePsf] jif{M
$= lgdf{0fsf] k|sf/ M

%= ejgsf] cj:yf M
-ljz]if ?kn] pNn]v ug'{x'gM– /fd|f]÷l7s}÷g/fd|f]
i. RCC Frame structure af6 agfOPsf] / RCC 5fgf nufO{Psf] .
ii. Load bearing cemented mortar structure / RCC 5fgf nufO{Psf] .
iii. Load bearing mud mortar structure / RCC 5fgf nufO{Psf] .
iv. cGo k|sf/sf] lgdf{0f -ljz]if ?kn] pNn]v ug'{xg
' _

^= ejg lgdf{0fsf] k|of]hg

i cfjf;sf] nflu
ii. Aofkfl/s k|of]hgsf] nflu
iii. cGosf] nflu -uf]bfd÷Uof/]h cflb_
&= ˆnf]l/Ë, ‰ofn–9f]sfx? s] s:tf] k|sf/n] lgdf{0f ePsf] 5 <

-ª_ d"Nosf] af/]df

cGbfhL ahf/ d"NoM -:yflgo afl;Gbfaf6 k|fKt_
36a9 ug{;lsg]d"No M -ef}lts cj:yf cg';f/ _
Aff]8{sf] k|fljlwsn] d"NofÍg u/]sf] /sd ?=

-r_ aLdf af/]df

aLdf /sd ?=
kof{Kt 5 M 5÷5}g<
s'g} l6sf l6Kk0fL M
lwtf]df /fVg] 3/÷hUufsf] :yfg;Dd k'Ug] gS;f M

35
-5_ cGtdf
;Gtf]ifhgs lj:t[t ?kdf j0f{g ug'{x'g .

c;Gtf]ifhgs lj:t[t ?kdf j0f{g ug'{x'g .

-gf]6M k|dfl0ft gS;f cg';f/ a;f]jf; of]Uo, ljjfb/lxt, gbL vf]nfgfnfaf6 ;'/lIft, xfO6]G;g
nfOg leq gk/]sf], ;fj{hlgs ;DkQL leq gk/]sf], hUuf clwu|x0f x'g g;Sg] / ;xsf/L ljsf;
sf]ifnfO{ :jLsf/ of]Uo x'g'kg]{_

-k]z ug]{ k|fljlwssf] b:tvt / 5fk_

gfd M gfd M
kb M kb M

36
 cg';"lr – %
;+3÷;+:yfsf] ;+rfns ;ldltsf] lg0f{osf] gd"gf

ldlt====================

cfh ldlt ======================sf lbg o; >L ================================================== ;xsf/L

;+3÷;+:yf ln= sf] ======cf}+ ;+rfns ;ldltsf] a}7s o; ;+:yfsf]===============================sfof{no
================================== df ======== ah] cWoIf >L====================================================Ho'sf]
cWoIftfdf a;L lgDg k|:tfa Pjd\ laifox? pk/ 5nkmn ul/ lg0f{o ul/of] .

qm=;++ ;b:ox?sf] gfd, y/ kb b:tvt

! cWoIf

@ pkfWoIf

# ;lra

$ sf]iffWoIf

% ;b:o

^ ;b:o

& ;b:o

* ;b:o

( ;b:o

k|:tfjx?M
k|:tfj g+=! /fli6«o ;xsf/L ljsf; af]8{af6 ============ =============== C0fdfu ug{] ;DaGwdf .
k|:tfj g+=@ clVtof/L], lwtf] hdfgt tyf hUufwgLsf c+lzof/x?sf] d~h'/Lgfdf ;DaGwdf .
k|:tfj g+=# ;+rfns ;ldltsf kbflwsf/Lx?sf] AolQmut hdfgL, ;fIfL / :jM3f]if0ff ;DaGwdf .
k|:tfj g+=$ k|fKt x'g] C0fsf] ;fFjf÷Aofh e'QmfgL, k|lta4tf, bfloTj / lhDd]jf/L ;DaGwdf .
k|:tfj g+=% cg'udg Pjd\ lg/LIf0f ;DaGwdf

37
lg0f{ox?M
k|:tfj g+= ! pk/ 5nkmn x'Fbf o; ;xsf/L ;+3÷;+:yfnfO{ =====================================p2]Zosf
nflu C0f /sd ?= =====================-cIf?kL================================================================dfq_
cfjZos ePsf]n] /fli6«o ;xsf/L ljsf; af]8{af6 C0f dfu ug{] / C0f :jLs[t e} cfP kZrft
pNn]lvt p2]Zodf g} C0f nufgL ug]{ lg0{fo ;j{;Ddtn] kfl/t ul/of] .

k|:tfj g+=@ pk/ 5nkmn x'Fbf af]8{af6 lng] C0fsf] cfjZos k|lqmofsf] nflu o; ;+3÷;+:yfsf
cWoIf >L=================================================/ sf]iffWoIf >L========================================nfO{
clVtof/L lbg] lg0{fo ;j{;Ddtn] kfl/t ul/of] . clVtof/L k|fKt AolQmx?sf] gd'gf ;lx5fk
tklzn adf]lhd /xg] 5 . clVtof/L k|fKt AolQmsf] gd'gf ;lx5fkM

cWoIf sf]iffWoIf

;fy}, C0f ;'/If0fsf] nflu tklzn adf]lhdsf] lwtf]x? k|:tfj ug]{ / k|:tfljt lwtf]sf lwtf]wgL,
c+lzof/ Pjd\ xsjfnfx?n] ;d]t pNn]lvt lwtf] /flv o; ;+:yfn] af]8{af6 C0f lnPdf d~h'/
ePsf]n] gLhx?nfO{ d~h'/Lgfdf ug{ k7fpg] lg0f{o ;j{;Ddtn] kfl/t ul/of] .

tklzn
qm= ;+= hUuf wgLsf] gfd lwtf]sf] a8f lsQf If]qkmn÷ :jM3f]lift s}lkmot
7]ufgf g+= g+= -j= dL_ d'No
-la–s–w'_
1

3
$

38
k|:tfj g= # pk/ 5nkmn x'Fbf af]8{af6 lng] C0fsf] yk ;'/If0fsf] nflu o; ;+:yfsf] tklzn
;+rfns ;ldltaf6 Aoltmut hdfgL tyf ;fIfL a:g] lg0{fo ;j{;Ddtn] kfl/t ul/of] .

qm=;++ kbflwsf/Lx?sf] gfd, y/ kb

! cWoIf
@ pkfWoIf
# ;lrj
$ sf]iffWoIf
% ;b:o
^ ;b:o
& ;b:o
* ;b:o
( ;b:o

;fy}, af]8{af6 lng] C0fsf] nflu o; ;xsf/L ;+3÷;+:yfsf xfdL ;+rfnsx?n] o;

;+3÷;+:yfaf6 pkef]u u/]sf] s'g} lsl;dsf] efvf gf3]sf] C0f, a]?h' tyf ! dlxgf eGbf nfdf]
cjlwsf] k]ZsL tyf ;fk6L afFsL /x]sf] 5}g / cGo s'g} a}+s tyf ljQLo ;+:yfaf6 JolQmut
Pjd\ ;+:yfut C0f lnO{ glt/L ga'emfO{ sfnf] ;'rLdf gk/]sf] :jM3f]if0ff ub{5f}+ . olb :jM3f]if0ff
em'6f] 7xl/Pdf k|rlnt sfg'g jdf]lhd sf/afxL ef]Ug tof/ 5f}+ eGg] lg0{fo ;j{;Ddtn] kfl/t
ul/of] .

k|:tfj g+= $ pk/ 5nkmn x'Fbf af]8{af6 k|fKt x'g] C0fsf] ;f+jf÷Aofh e'QmfgL lgodfg';f/
tf]lsPsf] ;dodf g} ug]{ tyf pQm C0f tf]lsPsf] ;dofjwL leq} e'QmfgL÷r'Qmf ug]{ k|lta4tf
hfx]/ ub}{ ;f] C0fsf] ;Dk"0f{ lhDd]jf/L / bfloTj o; ;+3÷;+:yfsf] xfnsf] ;+rfns ;ldlt /
eljiodf rog eO{ cfpg] ;+rfns ;ldltn] ;d]t lng] lg0f{o ;j{;Ddtn] kfl/t ul/of] .

k|:tfj g+= % pk/ 5nkmn x'Fbf af]8{af6 C0f lng] k|of]hg tyf C0f lnO;s] kZrft C0f
r'Qmf gx'Gh]n;Dd pQm af]8{jf6 clwsf/ k|fKt JolQmx?nfO{ lg/LIf0f ug]{ qmddf cfjZos k/]df
;+:yfsf] gub, a}+s df}Hbft, r]sa's, dfO{Go"6, lalaw kmfOnx?, ;Demf}tfx? nufotsf
vftfkftfx? r]shfFr ug{, sfuhft÷tYofÍx? kmf]6f]skL jf ;km\6skL u/]/ lng tyf
sDKo'6/sf 8f6fx? ;d]t r]s hfFr ug{ lbO{ cfjZos ;xof]u ug]{ / af]8{;+u ;DalGwt
lgodgsf/L lgsfox?nfO{ ;d]t lgl/If0f Pjd\ cg'udg ug{] sfo{df ;d]t k"0f{ ;xof]u ug{] lg0{fo
;j{;Ddtn] kfl/t ul/of] .

39
 cg';"lr – ^
C0f ;DaGwL q}dfl;s÷jflif{s cg'udg k|ltj]bg

ldlt M
;+3 ;+:yfsf] gfd M
7]ufgfM
Joj;fosf] k|s[lt ÷If]qM
z'? C0f k|jfx ldlt M
kl5Nnf] jflif{s k'g/fjnf]sgM
csf{] k'g/fjnf]sg ldlt M
nufgLdf /xL /x]sf] s'n C0f /sd -cfp6:6}08LË_ ljj/0f M

C0fLsf] :jLs[t -nufgL /sd_ e'QmfgL afFsL ;fFjf afFsL Aofh

gfd÷7]ufgf p2]Zo ;Ldf ldlt C0f ju{
-lnld6_ cfp6:6} 0 8LË /sd /sd

cg'udg ug{]'kg{] k|d'v If]qx?

;'/If0f l6Kk0fL

;'/If0f /fd|f] cj:yfdf -5÷5}g_

d"NofÍg cBfjlws -5÷5}g_

;'/If0fsf] dflh{g l7s -5÷5}g_

kl5Nnf] :6s ljj/0fsf] ldlt M–

kl5Nnf] :6s lg/LIf0f ldlt M–

cGo s]xL ePdfM–

C0fLsf] Joj;fon] k|fKt ug{' kg{] /sdsf] cjlw cg';f/sf]] (Aged) ljj/0f (Receivables)

-ldlt ;lxt_

40
cltl/Qm lwtf] ;DaGwdf
jf]8{sf] gLlt cg';f/ d"NofÍg ePsf] -5÷5}g_
3/ / Knf06 d]l;g/L tyf :6sx?sf] aLdf ePsf] -5÷5}g_
;'/If0fsf sfuhftx? b'?:t -5÷5}g_
kfl/t lwtf]sf] /sdn] jf]8{sf] C0f -vfD5÷vfDb}g_
lwtf]sf] ahf/ d"No a9\bf] jf x|f;f]Gd'v
-x|f;f]Gd'v ePdf sf/0f v'nfpg]_

lg/LIf0fstf{n] lwtf] lg/LIf0f u/]sf] kl5Nnf] ldlt M

lg/LIf0fstf{sf] gfd / kb

ljlQo ;"rgf
kl5Nnf] n]vf kl/If0f k|ltj]bg

aLdf
Jff]8{nfO{ k|fKt x'g]u/L aLdf kf]ln;L -5÷5}g_
aLdf kof{Kt -5÷5}g_
lgoldt lk|ldod lt/]sf] -5÷5}g_
aLdf kf]ln;L gljs/0fsf nflu 8fo/L agfO{ gf]6 u/]/ /fv]sf] -5÷5}g_

cGo
;fFjf tyf Aofhsf] lgoldt e'QmfgL -5÷5}g_
C0f sf/f]af/ jf]8{sf] C0f gLlt cg';f/ -5÷5}g_
zt{ tyf ljz]if zt{x? k"/f u/]sf] -5÷5}g_
hf]lvdsf] >]0fL af/] s'g} k'g/fjnf]sg ePsf] -5÷5}g_
jf]8{sf] gLlt cg';f/ C0fsf] nflu gf]S;fgLsf] Joj:yf ePsf] -5÷5}g_
C0f kmfO{n ldnfP/ cWofjlws /flvPsf] -5÷5}g_

l6Kk0fL
-C0f Joj:yf s;/L rln/x]5 . vf;u/L Dofb gf3]sf] ;fFjf tyf Aofh / cg'udg ug'{kg]{
If]qx? l7s tyf b'?:t gePdf l6Kk0fL ug'{kg]{ 5 .

41
 cg';"lr–&
lwtf] lnnfdL ;DaGwL lznaGbL af]nkq

!= af]nkqbftf Psn ePdf

-s_ gfdM==========================================================================================================
gful/stf g+=======================hf/L ldlt========================hf/L ePsf] lhNnf=================
:yfoL 7]ufgf=====================================================================================================
c:yfoL 7]ufgf==================================================================================================
;Dk{s df]jfO{n g+========================6]lnkmf]g g+= ===================O{d]n============================
@= af]nkqbftf ;+o'Qm ePdf
-s_ gfdM=============================================gful/stf g+=================hf/L ldlt==============
hf/L ePsf] lhNnf======================:yfoL 7]ufgf=======================================================
c:yfoL 7]ufgf===================================================;Dk{s df]jfO{n g+========================
6]lnkmf]g g+= ========================O{d]n===============================
-v_ olb af]nkqbftf b'O{ jf b'O{ eGbf a9L ePdf ;a} ljj/0f o;} kmd{sf], k5f8L n]vL
;+s]t ug{'kg{]5 .
#= af]nkqbftf sDkgL ÷kmd{÷;+:yf ePdfM
sDkgL÷kmd{÷;+:yfsf]
gfd================================================================================================================
7]]ufgf M============================================================================================================
bt{f k|df0f kq gDa/M–===================================:yfoL n]vf gDa/ ============================
6]lnkmf]g gDa/===================-sfo{nosf]_ df]afOn g+= ======================-sfof{no k|d'vsf]_
O{d]n================================

$= ;DkQLsf] ljj/0fx?
qm=;+= lhNnf kflnsf j8f g+= lsQf g+= If]qkmn saf]n
u/]sf] /sd

42
%= pk/f]Qm 3/ / hUuf h] h:tf] cj:yfdf 5 ;f]xL cj:yfdf af]nkq k]z ug{] d'No
hUufsf] d"No ?===================-cIf?kL===================================================_ dfq .
3/sf] d"No ?===================-cIf?kL======================================================_ dfq .
hDdf d"No ?======================-cIf?kL===================================================_ dfq .

^= w/f}6L jfkt saf]n u/]sf] cs+sf] !) k|ltztn] x'g cfpg]

c+sdf ?====================== -cIf?kL=============================================================_dfq .

dfly pNn]v ul/Psf] 3//hUuf ljj/0f h] h:tf] cj:yfdf 5 ;f]lx cj:yfdf v/Lb ug{
O{R5's ePsf]n] of] lznaGbL af]nkq jf]8{df w/f}6L /sd a'emfPsf] /l;bsf ;fy af]nkq
;DaGwL ;a} z{tx? cWoog tyf :jLsf/ u/L of] af]nkq e/L k]z ub{5'÷ub{5f} .

&= af]nkq kmf/d k]z ug{]sf]

-s_ -s_ ;+3÷;+:yf÷
gfd==================================== gfd==================================== sDkgL eP
5fk
b:tvt================================= b:tvt===============================

ldlt M=================================== ldlt M=================================

*= af]nkqsf] ;fy ;+nUg ug{'kg{] sfuhftx?

-!_ 3/f}6L hDdfsf] /l;b ;Ssn k|lt – !
-@_ gful/stf k|df0fkqsf] kmf]6f]slk – !
-#_ af]nkqbftf ;+:yf ePdf
-s_ ;+:yf bt{f k|df0fkqsf] kmf]6f]skL
-v_ :yfoL n]vf gDa/sf] kmf]6f]skL
-u_ kl5Nnf] cfly{s jif{sf] s/ r'Qmf k|df0fkqsf] kmf]6f]skL
-3_ af]nkq ;DalGw sfo{ ug{] JolQmnfO{ k|bfg u/]sf] clVtof/L kq / vl/b ug{]
lg0f{o
(= af]nkq ;DaGwL zt{x?
-s_ of] cGo lnnfd ;DkQL laqmL ug]{ ;"rgf k|sfzg ePsf] ldlt b]lv & -;ft_
lbgleq af]nkq k]z ug{' kg{]5 . af]nkq vf]lng] lbg ljbf k/] ;f]sf] ef]lnkN6
lbgsf] !!M#) ah] o; jf]8{sf] s]G›Lo sfo{fno k'Nrf]s, nlntk'/df vf]lng] 5 .
-v_ af]nkqbftfn] cfkm'n] saf]n ug{] b/ -/]6_ c+s / cIf/df :ki6 pNn]v ug{' kg{]5 .
-u_ pNn]lvt saf]n ul/Psf] c+s / cIf/df km/s kg{ uPdf cIf/df n]lvPsf]
/sdnfO{ dfGotf lbOg]5 . ;f] n]Vbf :ki6 a'lemg] u/L n]Vg' kg{]5 . lalu|g uO{
;Rofpg' k/]df cÍ / cIf/ v's{g, d]6\g kfO{g] 5}g . ljlu|P hlt cÍ / cIf/ k9\g
;lsg] u/L s]xL yKg' kg{] ePdf yk lrGx k|of]u u/L h] n]Vg' kg{] xf] n]vL yk tyf
s]/d]6df ;d]t c? cÍ / cIf/ yk36 ug{] gldNg] u/L cufl8 / k5fl8 ;lx5fk
u/]sf] x'g' kg{]5 . ;f] adf]lhd gePsf] af]nkqnfO{ dfGotf lbOg] 5}g .

43
-3_ af]nkqdf cfkm"n] saf]n u/]sf] /sdsf] sDtLdf !) k|ltzt x'g cfpg] /sd w/f}6L
afkt jf]8{sf] a}s vftfdf hDdf u/L ;f]sf] ;Ssn ef}r/sf ;fy af]nkq k]z ug{'
kg{]5 .
-ª_ k|fKt ePsf lznaGbL af]nkqx? af]nkqjfnf jf lghsf] cflwsf/Ls k|ltlglw /
ljleGg sfof{nosf k|ltlglwx?sf] /f]xj/df af]nkq vf]lng] 5 . t/ af]nkqbftf jf
lghsf] k|ltlgwLx? pkl:yt gePdf klg af]nkq vf]Ng afwf k/]sf] dflgg] 5}g .
-r_ af]nkq :jLs[t eP kZrft af]nkqbftfn] cfkm'n] saf]n u/]sf] /sd dWo] !)
k|ltzt w/f}6L afkt bflvnf u/]sf] /sd s6fO{ afFsL x'g] cfpg] () k|ltzt /sd
bflvnf u/L cfkm'n] vl/b u/]sf] ;DkQL -&_ ;ft lbg leq lng' kg{]5 . tf]lsPsf]
Dofb leqdf kfl/t, u/L ;DkQL glnPdf w/f}6L jfktsf] /sd hkmt u/L csf{]
af]nkqbftfnfO{ pNn]lvt ;Dklt gfd;f/L u/L lng cfb]z lbg ;lsg] 5 .
-5_ gfd;f/L ubf{ nfUg] s/, b:t'/, /fh:j, bt{f /lhi6«]zg z'Ns cflb nufPtsf
vr{x? af]nkqbftf :jo+n] Joxf]g{' kg{]5 .
-h_ tf]lsPsf] Dofb leq k|fKt gePsf / l/t gk'u]sf af]nkq pk/ s'g} sf/jfxL x'g]
5}g .
-em_ af]nkq :jLs[t ug{] jf gug{] clwsf/ jf]8{df lglxt /xg]5 .

44
 =========================

Df=kf=sf=,===========================ePsf]
lbg]

@)=========.=========.========
;gfvt ;xL5fk
/fli6«o ;xsf/L ljsf;
lng]

cg';l" r – *
b[li6aGws÷td;'s gd"gf
C0f td;'s g+= !
jf]8{n] C0fLaf6 C0fLsf] gfdsf] lwtf] kfl/t u/fO{ lng] lnvt
lnlvtd lnvt u/fO{ lng] wgLsf gfd nlntk'/ dxfgu/kflnsf j8f g+=======k'Nrf]s, nlntk'/ cjl:yt /fli6«o
bfF= afF=
@_
!_
C0fLsf] ;xL5fk / b:tvt ;fIfL

;xsf/L ljsf; jf]8{ P]g @)$( 4f/f :yflkt /fli6«o ;xsf/L ljsf; jf]8{ -o;kl5 o; lnvtdf wgL jf]8{ egL
pNn]v ul/Psf] 5_ lnvt u/L lbg] ;xsf/L ;+3÷;+:yfsf] gfd=================================================================
ljefu÷sfof{nodf btf{ g+========================ldlt========================df /lhi68{÷btf{ ePsf]======================lhNnf
=============================kflnsf, j8f g+========l:yt ;xsf/L ;+3÷;+:yfsf] tk{maf6 clVtof/ k|fKt ;~rfns÷cWoIf
>L==============================================================sf] gflt÷gfltgL÷a'xf/L >L============================================sf]
5f]/f÷5f]/L÷klt÷kTgL=======================lhNnf=======================================kflnsf, j8f g+========a:g] jif{=======sf]
>L============================================-o; lnvtdf o; kl5 C0fL ;xsf/L ;+3÷;+:yfsf egL pNn]v ul/Psf] 5_
n]==================================C0f cGtu{t ===================================;~rfngfy{ wgL jf]8{af6 Ps}k6s jf
kmf/fd eg]{ n]vs M–

k6s–k6s u/L dfly pNn]lvt Ps} zLif{sdf jf ljleGg zLif{s cGtu{t ?============================-cIf/]kL
=====================================================_ ;Dd C0f lng]5'÷5f}+ . C0f pk;ldltn] tf]s]sf] Jofhb/ cg';f/ x'g]
u/L tf]lsPsf] /sd wgL jf]8{nfO{ a'emfpg] 5'÷5f}+ . wgL jf]8{af6 C0fL ;xsf/L ;+3 ;+:yfn] cfh eGbf cl3
lnPsf] / kl5 Ps} k6sdf jf k6s–k6s u/L lng] C0f lwtf]sf] d'No ?======================n] vfd];Dd eO{/x]sf]
C0f /sddf yk C0f lnPdf ;f] yk C0f tyf ug]{ sf/f]af/ ;d]tsf] ;'/If0f jfktdf c? s;} sf] xsbfjL
gnfUg] C0fL ;xsf/L ;+3 ;+:yf jf ;f] sf ;+rfns >L================================================ sf] Psnf}6L xsef]u
btf{ /x]sf] lt/f] rngsf] c? s;}nfO{ s'g} Joxf]/fn] lnvt u/L glbPsf] tkl;ndf pNn]lvt ;DklQ wgL jf]8n { fO{
lwtf] aGws n]lvlbPsf] 5'÷5f}+ . pNn]lvt C0f /sddf yk lng] C0f / dfly pNn]lvt C0fsf] ;Dk"0f{ ;fjfF
Jofh ;d]t sf] /sd tf]lsPsf] efvfdf a'emfpg]5'÷5f}+ . ;Dk"0f{ C0f r'Stf gx'Gh]n;Dd lwtf] n]lvlbPsf] ;DklQ
c? s;}nfO{ s'g} ?kaf6 xs x:tfGt/0f ug]{ 5}g÷5}gf}+, u/]df o;} sfuhaf6 ab/ xf];\ . pk/f]Qm zt{ aGb]hsf]
pn‹g u/]df jf C0f b'?kof]u u/]df jf lxgfldgf u/]sf] wgL jf]8{nfO{ nfu]df efvf Dofb 5Fb}df klg wgL
jf]8{af6 C0fL ;xsf/L ;+3÷;+:yf / C0fL ;xsf/L ;+3÷;+:yfn] o; cl3 lnPsf], o; kl5 lng] / pNn]lvt
C0f /sdsf cltl/Qm yk C0f lnPdf ;f] yk C0f ;d]tsf] ;Dk"0f{ ;f+jf, Jofh, xh{gf / cGo b:t'/ ;d]tsf]
/sd wgL jf]8{n] dfu u/]sf] ;dodf a'emfpg]5'÷5f+} . ga'emfPdf jf a'emfpg cfn6fn u/]df lwtf] n]lvlbPsf]
tkl;ndf pNn]lvt ;DkQL wgL jf]8{ :jo+n] lnnfd ljqmL u/L jf sJhf u/L jf k|rlnt sfg"g adf]lhd jf]8{sf]
;Dk"0f{ ;f+jf, Jofh /sd c;"n pk/ ul/ lnPdf d]/f]÷xfd|f] d~h'/L 5 . jf]8{af6 hf/L ePsf] sfnf] ;"rL ;DaGwL
kl/kq adf]lhd pko'Qm sDkgL ;f]sf] ;+rfns jf d÷xfdL ;d]tnfO{ sfnf] ;"rLdf ;dfj]z u/]df ;d]t d~h'/
5 egL d]/f]÷xfd|f] dgf]dfg /fhLv'zLn] lsgf/fsf ;fIfLsf /f]xj/df dfnkf]t sfof{no
==================================================sf] k|fË0fdf a;L lwtf] aGwssf] lnvt n]lv bfFof afFof ;xL5fk u/L wgL
jf]8{nfO{ lbofF÷lbof}+ . o;sf] Ps Ps k|lt a'lem lnof+÷lnof}+ .;DklQsf] xssf] k|df0f o;} ;fy 5 . ;fy} o;
af]8{df ul/Psf ljleGg td;'s, ;Demf}tf, shf{ :jLs[tL kq, e'QmfgL tflnsf tyf shf{ sf/f]af/ ;DaGwL cGo
sfuhftx? o; lnvtsf cleGg cË dflgg] 5 . ;flIf lsgf/fsf] ;b/ .

qmdzM===
45
 tkl;n

lwtf] n]lvlbPsf] ;DklQsf] ljj/0f M–

xfnsf]
hUufwgLsf] gfd, y/ lhNnf kflnsf j8f g+= ls=g+= rf/ lsNnf If]qkmn d"No s}lkmot

pNn]lvt hUufdf s}lkmotdf pNn]v u/]sf] 3/, uf]bfd, 6x/f, sf/vfgf cflb / eljiodf aGg]
3/, uf]bfd, 6x/f sf/vfgf cflb ;d]t o;} lnvtaf6 jf]8{nfO{ lbg d~h'/ 5'÷5f}+ .

C0fL ;xsf/L ;+3 ;+:yfsf] gfd M–

clVtof/ k|fKt JolQmsf] gfdM– kb bfofF= afofF

;+:yfsf] 5fkM clVtof/ k|fKt JolQmsf] b:tvt M

jf]8{sf] tk{maf6 M–
gfdM– kb clVtof/ k|fKt JolQmsf] b:tvt M

-s_

jf]8{sf] 5fk –

O{lt ;Djt\ @)========;fn=========dlxgf========ut]=============/f]h z'ed\ .

46
 =========================

Df=kf=sf=,===========================ePsf]
lbg]

@)=========.=========.========
;gfvt ;xL5fk
/fli6«o ;xsf/L ljsf;
lng]

b[li6aGws ÷td;'s gd"gf g+= @

C0fLsf xsdf t]>|f] kIfn] ul/lbg] lwtf]aGws td;'s
lnlvtd lnvt u/fO{ lng] wgLsf gfd nlntk'/ dxfgu/kflnsf j8f g+=======k'Nrf]s, nlntk'/ cjl:yt
bfF=
@_
!_
C0fLsf] ;xL5fk / b:tvt ;fIfL

/fli6«o ;xsf/L ljsf; jf]8{ P]g @)$( 4f/f :yflkt /fli6«o ;xsf/L ljsf; jf]8{ -o;kl5 o; lnvtdf wgL
jf]8{ egL pNn]v ul/Psf] 5_ lnvt u/L lbg]] >L================================================================sf]
gflt÷gfltgL÷a'xf/L >L============================================sf]÷ls 5f]/f÷5f]/L÷klt÷kTgL======================lhNnf
==================================kflnsf======j8f g+ df a:g]=======jif{sf] >L==================================================cfu]
afF=

=============================================================================ljefu÷sfof{nodf ldlt=================================df
/lhi68{÷btf{ ePsf]===================================lhNnf=====================================kflnsf ============j8f g+ =l:yt
>L=======================================================================;xsf/L ;+:yfn] o; /fli6«o ;xsf/L ljsf; jf]8{,
af6=================================Ps} zLif{sdf jf ljleGg zLif{s cGtu{t======================================================
;~rfngfy{ cfheGbf cl3 lnPsf] C0f ;'ljwf tyf u/]sf] sf/f]jf/ cGtu{tsf] jf]8{sf] n]gf /sd / o;kl5
kmf/fd eg]{n]vs M–

klg dfly pNn]lvt Ps} zLif{sdf jf ljleGg zLif{s cGtu{t Ps}k6sdf jf k6s–k6s u/L lng] C0f ;'ljwf
tyf jf]8{;+u ug]{ cGo ;Dk"0f{ sf/f]jf/ pNn]lvt zLif{s cGtu{t lng] C0f ;'ljwf tyf ug]{ ;Dk"0f{ sf/f]jf/
ug]{ u/L hDdf ?================-cIf/]kL ===============================================================_C0fsf] ;'/If0f jfktdf
d]/f]÷xfd|f] crn ;DklQ ;'/If0f n]lvlbg' xf];\ egL lgh C0fL >L ====================================================åf/f
cg'/f]w eO{ cfPsf] / ;f] adf]lhd d]/f]÷xfd|f] gfdsf] crn ;DklQ ;'/If0f lwtf]n] n]lvlbg d~h'/ ePsf]
x'gfn] lgh C0fLsf] /f]xj/df lgh C0fL ;xsf/L ;+:yfn] o; cufl8 lnPsf] / o;kl5 lng] pk/f]Qm C0f
;'ljwf / ;Dk"0f{ sf/f]jf/ C0fL ;xsf/L ;+:yfsf] cg'/f]wdf wgL jf]8{n] C0fL ;xsf/L ;+:yfnfO{ lwtf]sf] d'No
?= =====================n] vfd];Dd C0f ;Demf}tfsf zt{x?df kl/jt{g gu/L eO{/x]sf] C0f /sdsf] ;'/If0f jfkt
c? s;}sf] xsbfjL gnfUg], c? s;}nfO{ s'g} Joxf]/faf6 n]lv glbPsf] s'g} lgsfoaf6 /f]Ssf gePsf], d'2f
v/ lvrf]nf gePsf] d]/f]÷xfd|f] Psnf}6L xsef]u btf{ lt/f] rngsf] tkl;ndf n]lvPsf] ;DklQ lwtf] aGws
n]lv lbPsf] 5'÷5f}+ . lgh C0fL ;xsf/L ;+3÷;+:yf / lgh C0fL;Fu pNn]lvt zLif{s cGtu{t s'g} klg
lnvt, r]s, e'QmfgL k'hf{ jf]8{df k]z u/L jf]8{ lgodfg';f/ lnPsf] / lng] C0f ;'ljwf cGtu{tsf] jf]8{sf]
lng'kg]{ ;fFjf, Jofh, xh{gf / nfu]sf] b:t'/ ;lxtsf] n]gf /sd lgh C0fLn] C0f ln+bf / n]gb]g ul/ lbPsf]
lnvt ;d]tdf pNn]lvt zt{ / jf]8{sf] lgod ;d]tsf] clwgdf /xL lnPsf] / lng] C0f ;'ljwfsf] ;Dk"0f{
;fFjf /sd / jf]8{ lgodfg';f/sf] Jofh tyf kl5 Jofh b/df kl/jt{g ePdf jf]8{n] tf]s]sf] Jofh b/ cg';f/
x'g]u/L ;Dk"0f{ ;fFjf, Jofh, xh{gf hf] nfu]sf] b:t'/ ;d]t jf]8n { ] tf]s]sf] efvf leq lgh C0fLnfO{ ltg{
a'emfpg nufpg] 5'÷5f}+ . jf]8{sf] ;Dk"0f{ C0fsf] ;fFjf, Jofh, xh{gf ;d]tsf] ;Dk"0f{ /sd r'Qmf geP;Dd
tkl;ndf pNn]lvt ;DklQ c? s;}nfO{ s'g} Joxf]/fn] n]lvlbg] jf xs x:tfGt/0f ug]{ 5}g, jf]8s { f] :jLs[lt
lagf s'g} lsl;dn] gf:g], laufg]{ jf df]n 36\g] sfd ug]{ 5}g, u/]df o;} sfuhaf6 ab/ xf];\ . lgh C0fL
;xsf/L ;+3÷;+:yfn] jf]8{;+usf] zt{ ;Demf}tf e+u u/L efvf Dofb leq ;Dk"0f{ C0fsf] ;fFjf, Jofh, xh{gf
r'Qmf gu/]df jf]8{sf] lgod adf]lhd nfUg] afFsL Jofh, k]gfn Jofh, k'FhLs/0f Jofh ;d]tsf] ;Dk"0f{ /sd
ltg{ nufpg]5'÷5f}+ . C0fLn] efvf Dofb leq ltg'{kg]{ ;Dk"0f{ ;fFjf Aofh ga'emfPdf jf C0f b'?kof]u u/]df jf
lxgfldgf u/]df jf ;DalGwt C0fsf] zt{ / jf]8{sf] lgodsf] clwgdf g/xL, zt{ ;Demf}tf kfng gu/]df
efvfsf] Dofb afFsL 5Fb}df klg o; jf]8a{ f6 lnPsf] C0fsf] ;fFjf / afFsL Jofh, xhf{gf, k'FhLs/0f Jofh

47
OToflb ;Dk"0f{ jf]8{sf] n]gf /sd d}n]÷xfdLn] jf]8{nfO{ ;'/If0f jfkt lwtf] aGws n]lvlbPsf] tkl;ndf
pNn]lvt ;DklQnfO{ jf]8{ :jo+n] lnnfd ljqmL jf cGo s'g} Joj:yf u/L c;"n pk/ ul/ lnPdf d]/f]÷xfd|f]
d~h'/L 5 . lwtf] ;'/If0f n]lvlbPsf] ;DklQ s'g} lsl;daf6 sRrf 7x/]df jf lwtf] ;DklQaf6 jf]8{sf] dfly
pNn]lvt C0f c;"n pk/ x'g g;Sg] l:ylt x'g cfPdf C0fL ;xsf/L ;+3÷;+:yfsf] / d]/f]÷xfd|f] c? rn
crn ;DklQaf6 ;d]t jf]8{n] lnnfd ljqmL jf cGo Aoj:yf u/L c;"n pk/ ul/ lnPdf ;d]t d]/f]÷xfd|f]
dGh'/L 5 . kl5 uP/ Psfsf] sf/f]jf/df d]/f]÷xfd|f] ;DklQaf6 c;"n pk/ ug{ kfO{g] xf]O{g egL s'g} k|sf/sf]
ph'/ jfh'/ ug]{ 5}g . u/] o;} lnvtaf6 ab/ xf];\ . lgh C0fL ;xsf/L ;+3÷;+:yfn] o; jf]8; { +u dfly
pNn]lvt C0f ;'ljwf k|of]u u?Gh]n jf]8{sf] ;Dk'0f{ /sd e"QmfgL geP;Dd of] lnvt sfod /xg]5 . ;fy}
jf]8å{ f/f sfnf] ;"rL Joj:yf ;DaGwdf hf/L ul/Psf] lgb]{zg adf]lhd C0fL ;xsf/L ;+:yf / d]/f]÷xfd|f] gfd
sfnf] ;"rLdf ;dfj]z u/]df ;d]t d]/f]÷xfd|f] d~h'/L 5 egL d]/f]÷xfd|f] dgf]dfg /fhLv'zLn] dfnkf]t
sfof{no==================================== sf] k|fË0fdf a;L lwtf] aGwssf] lnvt n]lv bfFof afFof ;xL5fk u/L
wgL jf]8{nfO{ lbofF÷lbof}+ . o;sf] Ps Ps k|lt a'lem lnof+÷lnof}+ .;DklQsf] xssf] k|df0f o;} ;fy 5 . ;fy}
o; af]8{df ul/Psf ljleGg td;'s, ;Demf}tf, shf{ :jLs[tL kq, e'QmfgL tflnsf tyf shf{ sf/f]af/ ;DaGwL
cGo sfuhftx? o; lnvtsf cleGg cË dflgg] 5 . ;flIf lsgf/fsf] ;b/ .

tkl;n
lwtf] n]lv lbPsf] ;DklQ ljj/0f M
j8f
xfnsf]
hUufwgLsf] gfd lhNnf kflnsf g+= lstf g+= rf/ lsNnf If]qkmn d"No s}lkmot

pNn]lvt hUufdf s}lkmotdf pNn]v ePsf] 3/, uf]bfd, 6x/f, sf/vfgf cflb / eljiodf aGg]
3/, uf]bfd, 6x/f, sf/vfgf cflb ;d]t o;} lnvtaf6 jf]8n
{ fO{ lbg d~h'/ ePsf]5'÷5f}+ .

C0f;+u ;DalGwt ;+:yfsf] tkm{af6 M– jf]8{sf] tk{maf6

Gffd M– b:tvt Gffd M– b:tvt M–

-s_ kbM–
-v_ 5fkM–
lwtf] ;'/If0f lbg]sf] gfd M–
lwtf] ;'/If0f lbg]sf] gful/stf g+=
lwtf] ;'/If0f n]lv lbg]sf] ;lx5fk M–
NofKr] bfofF afofF
C0fLsf] ;xL5fk M

Olt ;Dat @)===============;fn ===============dlxgf========ut] ========/f]h =====z'ed\ .

48
 C0f td;'s g+=– #

Z]fo/ ;b:on] ;xsf/L ;+3÷;+:yfnfO{ lbg] hdfgLsf] td;'s

lnlvtd lnvt u/fO{ lng] wgLsf gfd nlntk'/ dxfgu/kflnsf j8f g+=======k'Nrf]s, nlntk'/ cjl:yt /fli6«o
;xsf/L ljsf; jf]8{ P]g @)$( 4f/f :yflkt /fli6«o ;xsf/L ljsf; jf]8{ -o;kl5 o; lnvtdf wgL jf]8{
egL pNn]v ul/Psf] 5_ lnvt u/L lbg]] >L================================================================sf]
Mn]vs eg]{ kmf/d

M;fIfLx?

gflt÷gfltgL÷a'xf/L >L============================================sf]÷ls 5f]/f÷5f]/L÷klt÷kTgL======================lhNnf

==================================kflnsf======j8f g+ df a:g]=======jif{sf] >L====================================================cfu]
=============================================================================ljefu÷sfof{nodf ldlt=================================df
/lhi68{÷btf{ ePsf]===================================lhNnf=====================================kflnsf ============j8f g+=l:yt
>L======================================;xsf/L ;+3÷;+:yfn] o; /fli6«o ;xsf/L ljsf; jf]8{af6=======================cflb
Ps} zLif{sdf jf ljleGg zLif{s cGtu{t===========================================;~rfngfy{ cfheGbf cl3 lnPsf]
C0f ;'ljwf tyf u/]sf] sf/f]jf/ cGtu{tsf] jf]8{sf] n]gf /sd / o;kl5 klg dfly pNn]lvt Ps} zLif{sdf jf
ljleGg zLif{s cGtu{t Ps} k6sdf jf k6s k6s u/L lng] C0f ;'ljwf tyf jf]8{;+u ug]{ cGo ;Dk"0f{
sf/f]jf/, pNn]lvt zLif{s cGtu{t lng] C0f ;'ljwf tyf ug]{ ;Dk"0f{ sf/f]jf/ ;d]t ug]{ u/L hDdf
?======================-cIf/]kL =========================================================_ ;Ddsf] C0fsf] nflu hdfgL a;L lbg
lgh C0fL ;xsf/L ;+3÷;+:yfåf/f cg'/f]w eO{ cfPsf] / ;f] adf]lhd hdfgL a;L hdfgLsf] lnvt u/L lbg
d]/f]÷xfd|f] dGh'/ ePsf] x'gfn] lgh C0fLsf] /f]xj/df lgh C0fL ;xsf/L ;+3÷;+:yfsf] cg'/f]wdf wgL jf]8n { ]
C0f ;Demf}tfsf] zt{x? kl/jt{g gu/L C0fLnfO{ lwtf]sf] d'No ?====================-cIf/]kL
=============================================================_ n] vfd];Dd eO{/x]sf] C0f /sdsf] nflu hdfgL a;L of]
hdfgLsf] lnvt n]lvlbPsf] 5' . lgh C0fL ;xsf/L ;+3÷;+:yfn] dfly pNn]lvt zLif{s cGtu{t s'g} klg
lnvt, e'QmfgL k'hf{ jf]8d{ f k]z u/L jf]8{ lgodfg';f/ lnPsf] / lng] C0f ;'ljwf cGt/utsf] jf]8{sf] lng'kg]{
;fFjf Jofh / nfu]sf] b:t'/ ;lxtsf] n]gf /sd lgh C0fL ;+3÷;+:yfn] C0f ln+bf / n]gb]g ubf{ u/fpFbf ul/
lbPsf] lnvt ;d]tdf pNn]lvt zt{, jf]8{sf] lgodsf] clwgdf /xL C0f ;'ljwfsf] ;Dk"0f{ ;f+jf /sd / jf]8{sf]
lgodfg';f/sf] Aofh tyf kl5 Aofh b/df kl/jt{g ePdf jf]8{n] tf]s]sf] Jofh b/ cg';f/ x'g] u/L ;Dk"0f{
;fFjf Jofh hf] nfu]sf] b:t'/ ;d]t jf]8n { ] tf]s]sf] efvf leq lgh C0fL ;+3÷;+:yfnfO{ ltg{ a'emfpg
nufpg]5÷' 5f}+ . lgh C0fLn] jf]8; { +usf] zt{ ;Demf}tf eu+ u/L efvf Dofb leq ;Dk"0f{ C0fsf] ;fjfF Jofh
r'Qmf gu/]df jf]8{sf] lgod adf]lhd nfUg] afFsL Jofh, k]gfn Aofh, k'FhLs/0f Jofh ;d]tsf] ;Dk"0f{ /sd ltg{
nufpg] 5'÷5f} .+ lgh C0fLn] efvf Dofbleq ltg'{kg]{ ;Dk"0f{ ;fFjf Aofh ga'emfPdf jf C0f b'?kof]u u/]df jf
lxgfldgf u/]df jf ;DalGwt C0fsf] zt{ / jf]8{ lgodsf] clwgdf g/xL zt{ ;+Demf}tf kfngf gu/]df efvfsf]
Dofb afFsL 5Fb}df klg o; jf]8{af6 lnPsf] C0fsf] ;fjfF / afFsL Aofh, xhf{gf, k'FhLs/0f Aofh OToflb ;Dk"0f{
jf]8s{ f] n]gf /sd d]/f÷xfd|f] 3/ 3/fgf u}x| hfoh]yfaf6 c;"n pk/ u/]df d]/f]÷xfd|f] d~h'/L 5 . kl5 uP/
d]/f]÷xfd|f] ;DklQaf6 c;"n pk/ ug{ kfO{g] xf]O{g egL s'g} k|sf/sf] ph'/ jfh'/ ug]{ 5}g . u/] o;} lnvtaf6
ab/ xf];\ . lgh C0fL ;+3÷;+:yfn] o; jf]8{;+u dfly pNn]lvt C0f ;'ljwf jf]8{;+u sf/f]jf/ u?Gh]n ;f] sf]
;Dk"0f{ /sd km5\of{}6 gePsf] cj:yf;Dd of] lnvt sfod /xg]5 .

qmdzM=====

49
;fy} jf]8å{ f/f sfnf];"rL Aoj:yf ;DaGwdf hf/L ul/Psf] lgb]{zg adf]lhd C0fL ;xsf/L ;+:yf / d]/f]÷xfd|f]
gfd sfnf];"rLdf /fv]df d]/f]÷xfd|f] d~h'/L 5 egL d]/f]÷xfd|f] dgf]dfg
/fhLv'zLn]=============================================== sfof{nodf a;L pk/f]Qm adf]lhdsf] ;Dk"0f{ Aoxf]/f k9L jfrL
lnvtsf] dtnj / kl/0ffd ;d]t a'lem hdfgLsf lnvt n]vL lnvt u/fO{ lng] /fli6«o ;xsf/L ljsf;
jf]8n
{ fO{ lbof}+ . o;sf] Psk|lt a'lem lno}÷lnof}+ . ;fIfL lsgf/fsf] ;b/ .

C0fL ;xsf/L ;+3÷;+:yfsf] Gffd M– C0fLsf] ;xL5fkM–

clVtof/k|fKt AolQmsf] b:tvt M–

hdfgL lbg]sf] gful/stf g=+ hdfgL n]lv lbg]sf] ;lx5fkM

b:tvt M–

bfofF afofF

C0fLsf] tkm{af6M

Olt ;Dat @)=================;fn============dlxgf==============ut]======/f]h=======z'ed\ .

50
 C0f td;'s g+= – $
;+:yfut hdfgLsf] td;'s

lnlvtd lnvt u/fO{ lng] wgLsf gfd nlntk'/ dxfgu/kflnsf j8f g+=======k'Nrf]s, nlntk'/ cjl:yt
/fli6«o ;xsf/L ljsf; jf]8{ P]g @)$( 4f/f :yflkt /fli6«o ;xsf/L ljsf; jf]8{ -o;kl5 o; lnvtdf wgL
jf]8{ egL pNn]v ul/Psf] 5_ lnvt u/Llbg]============================================ laefu÷sfof{nodf
ldlt=========================df /lhi68{÷btf{ ePsf=======================lhNnf============================================kflnsf
Mn]vs eg]{ kmf/d

M;fIfLx?

j8f g+============l:yt===========================================================================sfof{no÷/lhi68{ sfof{no /x]sf]

>L=================================================;xsf/L ;+:yfsf] tkm{af6 clVtof/ k|fKt cWoIf÷;+rfns÷Joj:yfks
>L============================================-o;kl5 hdfgLstf{ elgPsf]_ cfu]=================================sfof{nodf
ldlt======================df /lhi68{÷btf{ ePsf]=================lhNnf===========================kflnsf j8f
g+=====l:yt=========================;xsf/L ;+:yf -o; kl5 C0fL elgPsf]_ n] o; /fli6«o ;xsf/L ljsf; jf]8{,
sfof{no=========================af6=======================================================cflb Ps} zLif{sdf jf ljleGg zLif{s
cGtu{t==============================================;~rfngfy{ lnPsf] C0f ;'ljwf tyf u/]sf] sf/f]jf/ cGtu{tsf]
jf]8{sf] n]gf /sd / o;kl5 klg dfly pNn]lvt Ps} zLif{sdf jf ljleGg zLif{s cGtu{t Ps} k6sdf jf
k6s k6s u/L lng] C0f ;'ljwf tyf jf]8; { +u ug]{ cGo ;Dk"0f{ sf/f]af/, pNn]lvt zLif{s cGtu{t lng] C0f
/sd ?========================-cIf/]kL ======================================================_ ;Ddsf] C0fsf] nflu hdfgL a;L
lbg lgh C0fL ================================================= åf/f cg'/f]w eO{ cfPsf] / hdfgLstf{ ;xsf/L
;+3÷;+:yfsf] ldlt ====================sf] ;+rfns ;ldltsf]======cf}+ a}7sn] pNn]lvt C0fLn] lnPsf] / o; kl5
lng] C0f, ;'ljwf, ;Dk"0f{ sf/f]af/ / lwtf]sf] d"Non] vfd];Dd hdfgL a;L hdfgLsf] lnvt u/L lbg] lg0f{o
eP adf]lhd lgh C0fLsf] /f]xj/df lgh C0fL ========================================/ lgh;+u ;DalGwt ;xsf/L
;+3÷;+:yfn] o; cufl8 lnPsf / o;kl5 lng] pk/f]Qm C0f ;'ljwf / ;Dk"0f{ sf/f]af/ / C0fLsf] cg'/f]wdf
wgL jf]8{n] C0f ;Demf}tfsf] zt{x? kl/jt{g gu/L C0fLnfO{ lwtf]sf] d"No ?=====================-
cIf/]lk====================================================================_ n] vfd];Dd eO{/x]sf] C0f /sdsf] nflu hdfgL
a;L of] hdfgLsf] lnvt n]lvlbPsf] 5' lgh C0fL ;xsf/L ;+:yfdfly pNn]lvt zLif{s cGtu{t s'g} klg
lnvt e'QmfgL k'hf{ jf]8{df k]z u/L jf]8s { f] lgodfg';f/ lnPsf] / lng] C0f ;'ljwf cGtu{tsf] jf]8{sf] lngkg]{'
;fFjf, Aofh, xh{gf / nfu]sf] b:t'/ ;lxtsf] n]gf /sd lgh C0fL ;xsf/L ;+:yfn] C0f ln+bf / n]gb]g jf
cGo s'g} sf/f]af/ ubf{ u/fpFbf ul/ lbPsf] lnvt ;d]tdf pNn]lvt zt{, jf]8s { f] lgodsf] clwgdf /xL C0f
;'ljwfsf] ;Dk"0f{ ;f+jf /sd / jf]8{sf] lgodfg';f/sf] Aofh tyf kl5 Aofh b/df kl/jt{g ePdf jf]8n { ] tf]s]sf
Aofh b/ cg';f/ x'g] u/L ;Dk"0f{ ;fFjf, Aofh, xh{gf hf] nfu]sf] b:t'/ ;d]t jf]8{n] tf]s]sf] efvf leq lgh
C0fL / lgh C0fL;+u ;DalGwt ;+3÷;+:yfnfO{ ltg{ a'emfpg nufpg]5' . lgh C0fLn] jf]8; { +usf] zt{ ;Demf}tf
eË u/L efvf Dofb leq ;Dk"0f{ C0fsf] ;fjfF, Aofh, xh{gf r'Qmf gu/]df jf]8{ lgod adf]lhd nfUg] afFsL
Aofh, k]gfn Aofh, k"FhLs/0f Aofh ;d]tsf] ;Dk"0f{ /sd ltg{ nufpg] 5' . C0fL ;xsf/L ;+:yfn] efvf Dofb
leq ltg'{kg]{ ;Dk"0f{ ;fFjf, Aofh, xh{gf ga'emfPdf jf C0f b'?kof]u u/]df jf lxgfldgf u/]df jf ;DalGwt
C0fsf] zt{ / jf]8{sf] lgodsf] clwgdf g/xL zt{ ;Demf}tf kfngf gu/]df efvfsf] Dofb afFsL 5Fb}df klg o;
jf]8{af6 lnPsf] C0f ;d]tsf] ;fFjf / afFsL Aofh, xhf{gf, k"FhLs/0f Aofh OToflb ;Dk"0f{ jf]8{sf] n]gf /sd
hdfgLstf{sf] rn crn, u}x| hfoh]yf ;DklQaf6 c;"n pk/ u/]df k"0f{ d~h'/L 5 . kl5 uP/ Psfsf]
sf/f]af/df hdfgLstf{sf] ;DklQaf6 c;"n pk/ ug{ kfO{g] xf]O{g egL s'g} k|sf/sf] ph'/ jfh'/ ug]{ 5}g . u/]
o;} lnvtaf6 ab/ xf];\ . lgh C0fL / lgh;+u ;DalGwt ;+3÷;+:yfn] o; jf]8{;+u dfly pNn]lvt C0f
;'ljwf / sf/f]af/ u?Gh]n jf]8{sf] ;Dk"0f{ n]gf /sd km5\of{}6 geP;Dd of] lnvt sfod /xg]5 .

qmdzM====

51
;fy} jf]8å{ f/f sfnf];"rL Aoj:yf ;DaGwdf hf/L ul/Psf] lgb]{zg adf]lhd C0fL / hdfgLstf{ ;d]tsf] gfd
sfnf] ;"rLdf /fv]df ;d]t d~h'/L 5 egL d]/f]÷xfd|f] dgf]dfg /fhLv'zLn]
====================================sfof{nodf a;L pk/f]Qm adf]lhdsf] ;Dk"0f{ Aoxf]/f k9L jfrL lnvtsf] dtna /
kl/0ffd ;d]t a'lem hdfgLsf] lnvt n]vL lnvt u/fO{ lng] /fli6«o ;xsf/L ljsf; jf]8{nfO{ lbof}+ . o;sf] Ps
k|lt a'lem lnofF÷lnof}+ . ;fIfL lsgf/fsf] ;b/ .

C0fL;+u ;DalGwt ;+3÷;+:yfsf]

Gffd M–

C0fLsf] tk{maf6 M
hdfgL lbg]sf] gfd, 7]ufgf M
b:tvtM

NofKr] 5fk
bfofF afofF

clVtof/ k|fKt AolQmsf] gfdM

kbM
;+3÷;+:yfsf] 5fkM

Olt ;Djt\ @)===============;fn============dlxgf============ ut] =========/f]h z'ed\ .

52
 d~h'/Lgfdf 9f+rf – %
c+lzof/ ;b:osf] d~h'/Lgfdf

lnlvtd\=====================k|b]z==================lhNnf ==============================kflnsf j8f g+ ======6f]n

c+lzof/x?n] d]/f] ;fd'Gg]df ;lx5fk u/]sf] xf] elg ;gfvt ug{] /fli6«o ;xsf/L ljsf; af]8{ sd{rf/L >L==============

=========================-;fljs ==============================================_ :yfoL 7]ufgf ePsf d÷xfdL

tkl;ndf pNn]v ul/Psf JolQmx? cfu] g]kfn ;/sf/ ;xsf/L ljsf; af]8{, cGt{ut nlntk'/
lhNnf nlntk'/ dxfgu/kflnsf j8f g+=#, k'Nrf]s, nlntk'/df s]Gb|Lo sfof{no /x]sf] /fli6«o
;xsf/L ljsf; af]8{ -o; kl5 wgL÷;fx'÷af]8{÷k|yd kIf elgPsf] 5_ sf] sfof{no
========================df========================kbdf sfo{/t sd{rf/L===========================================sf]
gflt÷gfltlg÷a'xf/L============================sf] 5f]/f÷5f]/L÷klTg ==============lhNnf =================
kflnsf j8f g+= ================= 6f]n ============= a:g] jif{ ======= sf >L ===================================
-gf=k|=g=÷hf=ld÷lh =====================_ -o; kl5 C0fL JolQm÷;+:yf elgPsf] 5 _ n] To; af]8{sf]
shf{ sfo{ljwL @)&( -kl5 yk 36 ePdf ;f] ;d]t_ df Joj:yf eP adf]lhdn] lng]
======================================== shf{, yk ul/g] shf{ tyf ;'lawf ;d]tsf nflu ;'/If0f jfkt
lwtf] aGws lnvt ul/lbg]========================= sf] gflt÷gfltlg÷a'xf/L ================= sf
5f]/f÷5f]/L klTg =============== lhNnf ======================kflnsf= j8f g+==================6f]n=============
a:g] jif{ =======sf >L =================================== -gf=k|=g=÷hf=ld÷lh ===========================_ sf]
gfddf dfnkf]t sfof{no===================df btf{ sfod /x]sf] tkl;ndf pNn]lvt k|:tfljt lwtf]
hUuf÷3/hUuf / ;f] df xfn ePsf] / eljiodf aGg], yKg] 3/ 6x/f sDkfp08 jfn ;d]tn]
rr{]sf] ;Dk"0f{ lnunufkft ;d]t d]/f]÷xfd|f] xs nfUg] 3/ hUuf lwtf] ;'/If0fsf] lnvt n]vL
/lhi6«]zg ;d]t kfl/t ul/lbPdf÷lbPsf]df d]/f]÷xfd|f] ;d]t k"0f{ d~h'/L ePsf] x'Fbf
d~h'/Lgfdfsf] of] lnvt u/L lbPsf 5'÷5f}+ . C0fLn] wgL af]8{nfO{ a'emfpg' kg{] shf{
/sd÷;fFjf, Jofh, xhf{gf tyf cGo b:t'/ a'emfpg' kg{] ;do leq jf dfUgf ;fy ga'emfO{
cfn6fn u/]df jf a'emfpg l9nfO{ u/]df C0f ln+bfsf] avt u/]sf] zt{ aGb]h pNn+3g u/]df
pk/f]Qm shf{sf] ;'/If0f afkt lnvt ul/lbPsf]÷ul/lbg] tkl;ndf pNn]lvt 3/ hUuf jf ;f]lx
hUufdf kl5 aGg] 3/, 6x/f / ;Dk"0f{ lnunufkft ;d]t ;xsf/L P]g, ;xsf/L lgodfjnL
af]8{sf] ljlgod, lgod, sfo{ljlw, tyf k|rlnt sfg"g adf]lhd wgL af]8{ cfkm}n] lnnfd ljqmL
u/L jf cGo k|sf/af6 x:tfGt/0f u/L jf wgL af]8{n] ;sf/ u/L jf cGo aGbf]a:t u/L wgL
af]8{n] n]gf c;'n pk/ u/L lnPdf jf wgL af]8{n] g} lnO{ pkef]u u/]df d]/f]÷xfd|f] k"0f{ d~h'/L
5.

qmdzM

53
kl5 d]/f]÷xfd|f] ;d]t xs nfUg] pQm ;DklQ lnnfd ljqmL ug{ gkfO{g] jf ;f] 3/ hUufaf6 shf{
c;"n pk/ ug{ gkfO{g] egL s'g} s'/fsf] ph'/ jfh'/ d'2f dfldnf ;d]t ug{] 5}g÷5}gf}+ . u/]
u/fP o;} lnvtaf6 ab/ xf]; egL ;xL5fk u/L tkfO{ wlg /fli6«o ;xsf/L ljsf; af]8{nfO{
lbP÷lbof}+ .

k|:tfljt lwtf]sf] ljj/0f

lhNnf kflnsf j8f g+= lsQf g+= If]qkmn 3/ hUuf÷hUuf

qm =;= Gffd gftf lktf÷klt afh]÷;;'/f b:tvt cf}7fsf] 5fk

bfofF afofF
!

Olt ;Dat\ @)=========;fn ============dlxgf =============ut] ===============/f]h z'ed\ .

54