k|b]z g+=! :yfgLo tx n]vfk/LIf0f k|ltj]bg, @)&$

dxfn]vfk/LIfssf] krkGgf}+ jflif{s k|ltj]bg;Fu ;DalGwt

:yfgLo tx n]vfk/LIf0f k|ltj]bg, @)&$

k|b]z g+=!

dxfn]vf k/LIfssf] sfof{no

aa/dxn, sf7df8f}+

g]kfn

k|fSsyg

g]kfnsf] ;+ljwfg, @)&@ sf] wf/f @$! df ;+3, k|b]z / :yfgLo txsf ;a} ;/sf/L sfof{nosf]

n]vfk/LIf0f lgoldttf, ldtJooLtf, sfo{bIftf, k|efjsf/Ltf / cf}lrTosf] cfwf/df dxfn]vf k/LIfsaf6

x'g] Joj:yf 5 . ;fljsdf :yfgLo lgsfosf] n]vfk/LIf0f :yfgLo lgsfoaf6} lgo'Qm btf{jfn

n]vfk/LIfsaf6 x'Fb} cfPsf] lyof] . :yfgLo lgsfo :yfgLo txdf ?kfGt/0f ePkZrft pQm txsf] cfly{s

jif{ @)&#.&$ sf] cfly{s sf/f]af/sf] n]vfk/LIf0f dxfn]vfk/LIfssf] sfof{noaf6 ;DkGg ul/Psf] 5 .

:yfgLo txsf] n]vfk/LIf0fsf] d'Vo cfwf/ g]kfnsf] ;+ljwfg, n]vfk/LIf0f P]g, n]vfk/LIf0f gLlt,

dfgb08, n]vfk/LIf0f lgb]{lzsf tyf n]vfk/LIf0f dfu{ lgb]{zg cflb /x]sf 5g\ . n]vfk/LIf0fsf] k|d'v

p2]Zox?df ljQLo ljj/0fsf] z'4tf, k|rlnt sfg"gsf] kfngf, ;fj{hlgs ;DklQsf] ;+/If0f / pkof]u,

lhDd]jf/L / hjfkmb]lxtf Pj+ ;]jf k|jfxsf] k|efjsf/Ltf d"NofÍg ug'{ /x]sf] 5 . n]vfk/LIf0faf6 d'VotM

;|f]t ;fwgsf] k|fKtL / pkof]u ;DaGwdf k|rlnt sfg"gsf] kfngf eP gePsf] ljZn]if0f u/L ;'wf/sf nflu

;'emfj k|:t't u/L ;'zf;g k|aw{gdf 6]jf k'¥ofpg' n]vfk/LIf0fsf] d"n p2]Zo xf] .

:yfgLo lgsfo nfdf] ;do;Dd hgk|ltlglw lalxg /x]sf]df xfn hgk|ltlglwx?af6 :yfgLo tx

;~rfng ePkZrft :yfgLo txaf6} ;a} clwsf/ pkof]u ug{ kfpg] cj;/ l;h{gf ePsf] 5 . :yfgLo

txdf lzIff, :jf:Yo, vfg]kfgL nufot ljsf; lgdf{0fsf] If]qdf /x]sf cl;ldt cfjZostfx? ;Lldt ;|f]t

/ ;fwgsf] ldtJooL Pj+ s'zntfk"j{s pkof]u u/L k'/f ug'{kg]{ r'gf}lt /x]sf] 5 . n]vfk/LIf0faf6 lhDd]jf/L,

hjfkmb]lxtf / kf/bzL{tf sfod ug{ ;xof]u ug]{ 5 eGg] ljZjf; lnOPsf] 5 .

cfly{s sf/f]af/sf] :jtGq n]vfk/LIf0fn] ;|f]t k|fKtL / pkof]usf] ;DaGwdf ePsf sdL sdhf]/L

cfˆgf] k|ltj]bg dfk{mt phfu/ ub{5 . pQm k|ltj]bg ;a} ;/f]sf/jfnfx? ;dIf ;xh kx'FrnfO{ Wofgdf

/fvL of] k|sfzg ul/Psf] 5 . dxfn]vf k/LIfsaf6 :yfgLo txsf] n]vfk/LIf0f klxnf] k6s z'? ul/+bf ;|f]t

;fwgsf] ;Lldttf, ;"rgf Pj+ tYofÍsf] Go"g pknJwtf, ;dosf] ;Lldttf cflbsf] afjh'b @)&$ cfiff9

d;fGtdf sfod !#& :yfgLo txsf] n]vfk/LIf0f ;DkGg ePsf] 5 .

:yfgLo txsf] n]vfk/LIf0f Joj:yfkg ;DaGwdf ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf

kbflwsf/Lx?;Fu k6s k6s 5nkmn ul/Psf], :yfgLo tx n]vfk/LIf0f lgb]{lzsf :jLs[t u/L nfu" ul/Psf],

yk hgzlQmsf] ?kdf rf68{Psfp06]06 / btf{jfn n]vfk/LIfs lgo'Qm ul/Psf], sd{rf/Lx?nfO{ k|lzIf0f

;d]t lbOPsf] lyof] . ;Lldt ;do / hgzlQmaf6 ;a} :yfgLo txsf] n]vfk/LIf0f ;DkGg ug{ hf]lvddf

cfwfl/t n]vfk/LIf0f of]hgf adf]lhd n]vfk/LIf0f ;DkGg ul/Psf] lyof] . k|f/lDes k|ltj]bg ;a} :yfgLo

txnfO{ pknJw u/fOPsf]df ;f] pk/ #% lbgleq hjfkm, k|ltlqmof k|fKt ePsf]df ;f] cfwf/df ldnfg u/L

sfod /x]sf Joxf]/f ;dfj]z u/L x/]s :yfgLo txnfO{ /fo ;lxtsf] k|ltj]bg ;d]t pknJw u/fOPsf] 5 .

:yfgLo txsf] n]vfk/LIf0f ;DkGg ug{ ;xof]u k'¥ofpg] :yfgLo txsf ;a} kbflwsf/L tyf

sd{rf/Lx?nfO{ wGojfb lbg rfxG5' . To:t} n]vfk/LIf0f tyf k|ltj]bg tof/Ldf ;+nUg o; sfof{nosf

sd{rf/Lx? klg wGojfbsf kfq /x]sf 5g\ . cfufdL lbgdf ;d]t o:t} ;xof]usf] ck]Iff ul/Psf] 5 .

-6+sdl0f zdf{ b+ufn_

dxfn]vf k/LIfs

:yfgLo txsf] n]vfk/LIf0f

k|b]z g+=!

1. :yfgLo tx – o; k|b]zdf dxfgu/kflnsf !, pk–dxfgu/kflnsf @, gu/kflnsf $&, ufpFkflnsf

*& ;d]t !#& :yfgLo tx /x]sf 5g\ . pQm ;a} :yfgLo txsf] n]vfk/LIf0f ;DkGg ePsf] 5 .

2. n]vfk/LIf0f – n]vfk/LIf0fdf k|:t' cfo–Joo ljj/0f cg';f/ !#& :yfgLo txsf] ?=#* ca{ (#

s/f]8 !) nfv $@ xhf/ n]vfk/LIf0f ;DkGg ul/Psf] 5 . o;sf] lj:t[t ljj/0f cg';"rL–! df

pNn]v ul/Psf] 5 .

3. a]?h" – k|b]z l:yt !#& :yfgLo txsf] n]vfk/LIf0faf6 ?=@ ca{ @@ s/f]8 %$ nfv ! xhf/ a]?h"

b]lvPsf]dWo] #% lbgleq k|fKt hjfkm tyf k|df0fsf] cfwf/df ?=! s/f]8 (@ nfv $^ xhf/

km5\of}{6 eO{ ?=@ ca{ @) s/f]8 ^! nfv %% xhf/ afFsL /x]sf] 5 . pQm afFsL a]?h"dWo] c;'n

pk/ ug'{kg]{ ?=!% s/f]8 $^ nfv $^ xhf/, clgoldt÷k|df0f k]z ug'{kg]{ ?=! ca{ #& s/f]8 (

nfv (^ xhf/ / k]ZsL ?=^* s/f]8 % nfv $# xhf/ /x]sf] 5 . pQm a]?h" n]vfk/LIf0f cÍsf]

%=^& k|ltzt /x]sf] 5 . lj:t[t ljj/0f cg';"rL–@ df 5 .

4. lhDd]jf/L / hjfkmb]lxtf – ljQLo ljj/0f pk/sf] lhDd]jf/L / hjfkmb]lxtf ;DalGwt :yfgLo

txsf] xf] eg] ;f] ljQLo ljj/0f pk/ /fo ;lxtsf] k|ltj]bg hf/L ug]{ lhDd]jf/L n]vfk/LIfssf]

xf] .

5. n]vfk/LIf0faf6 b]lvPsf k|d'v Joxf]/fx? – n]vfk/LIf0faf6 b]lvPsf k|d'v Joxf]/fx?df lhDd]jf/L

g;f/]sf], ;DklQ x:tfGt/0f gu/]sf], clen]v g/fv]sf], k]ZsL km5\of}{6 gu/]sf], a9L e'QmfgL u/]sf],

lan e/kfO{ ;+nUg gu/]sf], kl/ifb\sf] :jLs[t a]u/ of]hgf ;~rfng u/]sf], clu|d s/ s§f gu/]sf],

k|ltj]bg k]z gu/]sf], pkef]Qmf ;ldltaf6 sfo{ u/fpFbf lgodsf] kfngf gu/]sf], cg'udg d"NofÍg

sdhf]/ /x]sf], ;]jf k|jfx k|efjsf/L g/x]sf], of]hgf cw'/f] /x]sf], k|fyldstf lgwf{/0f gu/]sf],

nlIft ;d"x sfo{qmd ;~rfng gu/]sf], lk|mh ug'{kg]{ /sd lk|mh gu/]sf], d"No j[l4 al9 e'QmfgL

u/]sf], k]ZsL /sdsf] ;d]t d'No j[l4 lbPsf], oyfy{ nfut cg'dfg tof/ gu/]sf] sf/0f e]l/Pzg

:jLs[t u/]sf], lhG;L bflvnf gePsf], ;fdfu|Lsf] lj:yfkg vr{ e'QmfgL u/]sf], cflb /x]sf 5g\ .

6. a]?h" km5\of}{6 ljlw – n]vfk/LIf0f k|ltj]bg k|fKt x'gf;fy :yfgLo txsf sfof{non] a]?h"sf]

Joxf]/fsf] nut v8f ug'{kb{5 . o:tf] nutdf k/]sf a]?h"dWo] c;'n pk/ ug'{kg]{ /sd c;'n u/L

:yfgLo ;l~rt sf]if jf a]?h" vftfdf bflvnf ug'{kg]{, lgoldt ug'{kg]{ a]?h"x? lgoldt ug]{

clwsf/ k|fKt clwsf/L jf :yfgLo txsf] kl/ifb\af6 lgoldt ug'{kg]{, k|df0f k]z ug'{kg]{ a]?h"

cfjZos k|df0f /fvL km5\of}{6 ug'{kg]{ / k]ZsL afFsL a]?h"sf] kmfF6jf/L lnO{ a]?h" km5\of}{6 ug]{

lhDd]jf/L :yfgLo txsf] sfo{kflnsfsf] x'g]5 . a]?h"sf] nut cBfjlws u/L a]?h" km5\of}{6

kZrft sfg"gadf]lhd ;Dk/LIf0f u/fpg' kg]{5 .

7. ;'emfj – ;|f]t k|fKtL tyf pkof]u ;DaGwdf k|rlnt P]g, sfg"gsf] kfngf u/L a]?h" g} cfpg

glbg' sfof{non] klxnf] st{Jo xf] . n]vfk/LIf0fsf] ;dodf s'g} sfuhft k|:t't ug{ g;s]sf]

sf/0faf6 a]?h" b]lvPdf #% lbgleq hjfkm÷k|df0f k]z u/L a]?h" km5\of}{6 u/fpg' kb{5 . pQm

cjlwdf ;d]t km5\of}{6 x'g g;s]sf] a]?h" cfly{s sfo{ljlw P]g, @)%% sf] bkmf !* cg';f/ Ps

jif{leq c;'n pk/ jf lgoldt jf k|df0f k]z u/L jf k]ZsL km5\of}{6 u/L a]?h" /fkm;fkm ug]{ sfo{

;DalGwt :yfgLo txn] ug'{kg]{ b]lvG5 .

qm=;+= ljifo ;"rL kfgf g++

1. tfKn]h'Ë lhNnf

1.1. km'ªlnË gu/kflnsf 1

1.2. cf7/fO{ lqj]0fL gu/kflnsf 6

1.3. l;lbªUaf ufpFkflnsf 9

1.4. kmQmfªn'ª ufpFkflnsf 12

1.5. ldSjfvf]nf ufpFkflnsf 18

1.6. d]l/ª\b]g ufpFkflnsf 23

1.7. d}jfvf]nf ufpFkflnsf 27

1.8. ofªj/s ufpFkflnsf 30

1.9. l;l/hËf ufpFkflnsf 35

2. kfFry/ lhNnf

2.1. lkmlbd gu/kflnsf 41

2.2. kmfn]n'ª, ufpFkflnsf 47

2.3. kmfNu'gGb ufpFkflnsf 50

2.4. lxlnxfª ufpFkflnsf 54

2.5. s'Ddfos ufpFkflnsf 57

2.6. ldSnfh'Ë ufpFkflnsf 60

2.7. t'Dj]xf ufFpkflnsf 65

2.8. ofªj/s ufpFkflnsf 69

3. O{nfd lhNnf

3.1. O{nfd gu/kflnsf 73

3.2. b]pdfO{ gu/kflnsf 77

3.3. dfO{{ gu/kflnsf 70

3.4. ;"of]{bo gu/kflnsf 83

3.5. kmfskmf]sy'd ufpFkflnsf 87

3.6. r'nfr'nL ufpFkflnsf 90

3.7. dfO{hf]udfO{ ufpFkflnsf 92

3.8. dfª\;]a'ª ufpFkflnsf 95

3.9. /f]ª ufpFkflnsf 98

3.10. ;Gbsk'/ ufpFkflnsf 101

4. emfkf lhNnf

4.1. d]rLgu/ gu/kflnsf 104

4.2. bds gu/kflnsf 107

4.3. sGsfO{ gu/kflnsf 108

4.4. eb|k'/ gu/kflnsf 109

4.5. ch"{gwf/f gu/kflnsf 112

4.6. lzj;tfIfL gu/kflnsf 114

4.7. uf}/fbx gu/kflnsf 116


4.8. latf{df]8 gu/kflnsf 119

4.9. sdn ufpFkflnsf 122

4.10. uf}/Lu~h ufpFkflnsf 123

4.11. afx|bzL ufpFkflnsf 127

4.12. emfkf ufpFkflnsf 129

4.13. a'4zfGtL ufpFkflnsf 131

4.14. xNbLjf/L ufpFkflnsf 133

4.15. srgsjn ufpFkflnsf 136

5. df]/ª lhNnf

5.1. lj/f6gu/ dxfgu/kflnsf 138

5.2. a]naf/L gu/kflnsf 148

5.3. n]6fª gu/kflnsf 151

5.4. ky/LzlgZr/] gu/kflnsf 153

5.5. /+Ë]nL gu/kflnsf 158

5.6. /t'jfdfO{ gu/kflnsf 164

5.7. ;'gjifL{ gu/kflnsf 166

5.8. pnf{af/L gu/kflnsf 168

5.9. ;'Gb/x/}rf gu/kflnsf 171

5.10. a'9LuËf ufpFkflnsf 174

5.11. wgkfnyfg ufpFkflnsf 176

5.12. u|fdyfg ufpFkflnsf 179

5.13. hxbf ufpFkflnsf 182

5.14. sfg]kf]v/L ufpFkflnsf 184

5.15. s6x/L ufpkflnsf 186

5.16. s]/faf/L ufpkflnsf 188

5.17. ldSnfh'Ë ufpkflnsf 190

6. ;'g;/L lhNnf

6.1. O6x/L pk–dxfgu/kflnsf 192

6.2. w/fg pk–dxfgu/kflnsf 199

6.3. Og?jf gu/kflnsf 207

6.4. b'xjL gu/kflnsf= 214

6.5. /fdw'gL gu/kflnsf 222

6.6. j/fx gu/kflnsf 230

6.7. b]jfgu~h ufpFkflnsf 237

6.8. sf]zL ufpFkflnsf 240

6.9. u9L ufpFkflnsf 244

6.10. jh"{ ufpFkflnsf 247

6.11. ef]qmfxf ufpFkflnsf 250

6.12. xl/gu/f ufpFkflnsf 252


7. wgs'6f lhNnf

7.1. kflv|jf; gu/kflnsf 259

7.2. wgs'6f gu/kflnsf 262

7.3. dxfnIdL gu/kflnsf 267

7.4. ;fFu'/Lu9L ufpFkflnsf 269

7.5. vfN;f l5GtfË zlxbe"dL ufpFkflnsf 270

7.6. 5y/ hf]/kf6L ufpFkflnsf 271

7.7. rf}lj;] ufp+kflnsf 273

8. t]x|y'd lhNnf

8.1. Dofªn'Ë gu/kflnsf 275

8.2. nflnuF'/f; gu/kflnsf 278

8.3. cf7/fO ufpFkflnsf 281

8.4. 5y/ ufpFkflnsf 285

8.5. km]bfk ufpFkflnsf 289

8.6. d]G5ofd]o ufpFkflnsf 293

9. ;+v'jf;ef lhNnf

9.1. r}gk'/ gu/kflnsf 296

9.2. wd{b]jL gu/kflnsf 301

9.3. vf+bjf/L gu/kflnsf 302

9.4. dfbL gu/kflnsf, 305

9.5. kfFrvkg gu/kflnsf 308

9.6. ef]6vf]nf ufpFkflnsf 309

9.7. lrlrnf ufpFkflnsf 310

9.8. dsfn' ufpFkflnsf 311

9.9. ;efkf]v/L ufpFkflnsf 313

9.10. l;lnrf]Ë ufpFkflnsf 315

10. ef]hk'/ lhNnf

10.1. ef]hk'/ gu/kflnsf 316

10.2. if8fgGb gu/kflnsf 317

10.3. 6\ofDs] d}o'd ufpFkflnsf 318

10.4. /fdk|;fb/fO{ ufpFkflnsf 320

10.5. c?0fufpFkflnsf 321

10.6. kf}jf b'Ddf ufpFkflnsf 322

10.7. ;fNkfl;lnof] ufpFkflnsf 323

10.8. cfDrf]s ufpFkflnsf 324

10.9. xt'jfu9L ufpFkflnsf 325

11. ;f]n'v'Da' lhNnf

11.1. ;f]n'b'ws'08 gu/kflnsf 326

11.2. b'wsf]zL ufpFkflnsf 328


11.3. v'Da' kf;fËNxfd' ufFpkflnsf 329

11.4. b'wsf}zLsf ufpFkflnsf 330

11.5. g]rf;Nofg ufpFkflnsf 331

11.6. dxfs'nË ufpFkflnsf 332

11.7. lnv'lks] ufpFkflnsf 333

11.8. ;f]kfË ufFpkflnsf 334

12. cf]vn9'Ëf lhNnf

12.1. l;l4r/0f gu/kflnsf 335

12.2. lvlhb]Djf ufpFkflnsf 338

12.3. rDkfb]jL ufpFkflnsf 340

12.4. lrz+v'u9L ufpFkflnsf 343

12.5. dfg]eGHofª ufpFkflnsf 345

12.6. df]n'Ë ufpFkflnsf 347

12.7. lnv' ufpFkflnsf 349

12.8. ;'gsf]zL ufpFkflnsf 351

13. vf]6fË lhNnf

13.1. xn];L t'jfr'Ë gu/kflnsf 353

13.2. ?kfsf]6 de'mjfu9L gu/kflnsf 355

13.3. P];]n'vs{ ufpFkflnsf 357

13.4. nfld8fF8f ufpFkflnsf 359

13.5. hGt]9'Ëf ufpFkflnsf 361

13.6. vf]6]xfË ufpFkflnsf 363

13.7. sf]lknf;u9L ufpFkflnsf 364

13.8. lbk'Ë ufpFkflnsf 366

13.9. ;fs]nf ufpFkflnsf 367

13.10. a/fxkf]v/L ufpFkflnsf 369

14. pbok'/ lhNnf

14.1. s6f/L gu/kflnsf 370

14.2. rf}b08Lu9L gu/kflnsf 378

14.3. lqo'uf gu/kflnsf 384

14.4. a]nsf gu/kflnsf 388

14.5. pbok'/u9L ufpFkflnsf 390

14.6. tfKnL ufpFkflnsf 392

14.7. /f}tfxfdfO{ ufpFkflnsf 394

14.8. ;'gsf]zL ufpFkflnsf 396

cg';"rLx?

:yfgLo tx n]vf/LIf0f k|ltj]bg, k|b]z g++= !, tfKn]h'Ë

dxfn]vfk/LIfssf] krkGgf}+ k|ltj]bg;Fu ;DalGwt, @)&$ 1

km'ªlnË gu/kflnsf

n]vfk/LIf0f k|ltj]bg

utjif{sf] ?=%( nfv %& xhf/ / o;jif{sf] cfo ?=!( s/f]8 @( nfv %^ xhf/ ;d]t ?=!( s/f]8

*( nfv !# xhf/ cfo eO ?=!& s/f]8 &% nfv &^ vr{ eO{ ?=@ s/f]8 !# nfv #& xhf/ df}Hbft /x]sf]

5 . n]vfk/LIf0faf6 b]lvPsf Joxf]/f lgDgfg';f/ 5g\ M

1. ;+:yfut ;'zf;g, ljQLo hjfkmb]lxtf M cfos/ sfo{ljwL lgodfjnL, @)^$ sf] lgod $% df

clwsf/k|fKt clwsf/Ln] ;/sf/L /sd lgsf;f lb+bf jf vr{ ubf{ lgoldttf, ldtJooLtf,

sfo{bIftf, k|efjsf/Ltf / cf}lrTosf] b[li6sf]0fn] cfDbfgL, vr{, vf/To;sf] G;L, gub df}Hbft tyf

cfos/ sf/f]af/ ;DaGwL Joj:yf / lgod kof{Kt 5g / ltlgx¿sf] kfngf u/LPsf] 5 eGg] s'/fdf

ljZj:t x'g'kg]{]{ pNn]v 5 . ;f] ;DaGwdf sfof{nosf] ljQLo hjfkmb]lxtf tyf pQ/bfloTj

kfngfsf] l:ytL d"NofÍg ubf{ hf]lvdx? klxrfg, cg'udg tyf ;'k/Lj]If0f, a]?h" km5\of}{6, ;+lIfKt

jflif{s k|ltj]bg, clwsf/ / lhDd]jf/L, lhG;L lg/LIf0f, lhG;L ;+s]t k|bfg, dd{t clen]v /fVg],

lhG;L x:tfGt/0f, jflif{s vl/b of]hgf, cg'udg d"NofÍg / jflif{s k|ult k|ltj]bg tof/ u/L

tfn's lgsfodf k7fO{ lhDd]jf/L k"0f{ ?kdf kfngf u/]sf] kfOPg . ljQLo hjfkmb]xLtfnfO{ ;'b[9

agfpg g]t[Tj ls|oflzn x'g' h?/L 5 .

2. cfly{s ljj/0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $#-%_ cg';f/

:yfgLo lgsfosf]] cfˆgf] cfDbfgLsf] cfufdL cfly{s aif{sf] nflu lhDd]jf/L ;f/L n]vf /fVg'kg]{

Joj:yf 5 . ;fy} :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ jdf]lhd :yfgLo lgsfon]

k|fKt ;a} sf/f]jf/ ;dfj]z u/L cfly{s ljj/0f tof/ ug'{ kg]{df km'ªlnË gu/kflnsfsf] cfly{s

ljj/0fdf b]lvPsf Joxf]/f lgDg 5g\ .

2.1. km'ªlnË gu/kflnsfn] k]z u/]sf] Plss[t cfo–Joo ljj/0fdf ;fljs tfKn]h'Ë gu/kflnsf /

uflePsf j8f sfof{no ;d]tsf] /fh:j, w/f}6L, k]ZsL, sNof0f sf]if, ljkb Joj:yfkg ;d]tsf] a}+s

vftf le8fg x'g] ljj/0f / afFsL ?=@,(^,!@,%@*.– lx;fj b]lvg] ljj/0f k]z gePsf] .

2.2. ;fljs :yfgLo lgsfosf] lhDd]jf/L ?=%(,%&,)*#.– o; jif{ cfDbfgL ?=&,*@,^&,*%*.– ;d]tsf]

hf]8hDdf km/s ePsf] b]lvG5 . km/s k/]sf] ;fljs lhDd]jf/L ?=%(,%&,)*#.– Plsg u/L lx;fj

k]z x'g'kb{5 .

2.3. ;fljs kmfjfvf]nf uf=lj=;=sf] cfosf] dxnsf] hDdf ?=@(,*(,^@@.– / Joo dxnsf] hDdf

?=#),!%,#%@.– al9 Joo jf lkmtf{ ?=@%&#).– sf] lx;fj k]z x'g'kb{5 .

2.4. k'mªlnª gu/kflnsfn] k]z u/]sf] Plss[t cfo–Joosf] hDdf tyf lh=lj=;= lkmtf{

?=@,&^,@*,@%(.– / cfGtl/s >f]t ?=!(,*$,@^(.– u/L hDdf ?=@,(^,!@,%@*.– /x]sf] 5 .

k'mªlnª g=kf=n] k]z u/]sf] a}+s afFsL ljj/0f cg';f/ ?=$,#(,)%,$#$.– b]lvG5 . cf=lj=sf] afFsL

eGbf a}+s al9 afFsL ?=!,$@,(@,()%.– sf] lx;fj Plsg u/L k]z x'g'kb{5 .

2.5. :yfgLo txsf] cfGtl/s >f]ttkm{sf] ?=!(,#*,*@^.– df}Hbft lkmtf{sf] k'i6\ofO{ k]z x'g'kb{5 .

2.6. cfly{s ljj/0f tof/ ubf{ ;fljs :yfgLo txsf] lhDd]jf/LnfO{ g;f/L tyf afFsLdf ;d]t ;dfj]z

gu/L cfly{s ljj/0f tof/ u/]sf]n] ;f]nfO{ ;d]t ;dfj]z u/L cfly{s ljj0f tof/ ug'{kb{5 .

2.7. cfly{s ljj/0fsf] cfotkm{sf] hDdf dxndf hf]8hDdf ;d]t km/s kf/L k]z u/]sf]n] olsg u/L

k]z ug'{kb{5 .

3. sfo{s|d km/s M :yfgLo lgsfo >f]t kl/rfng sfo{ljlw, @)^( adf]lhd kl/ifbaf6 jflif{s jh]6

kfl/t u/fpbf k|zf;lgs vr{ ;d]tsf] jh]6 jf8kmf8 u/L :jLs[t u/fpg' kg]{ Joj:Yff 5 . o;

;DjGwdf b]lvPsf Joxf]/fx? lgDg 5g .

3.1. j8f=g+ !) gu/kl/ifbaf6 kfl/t eP cg';f/ Ps z}lIfs ;+:yfsf] v]n d}bfg dd{t tyf lj:tf/sf

nflu ?=@),^$#.– sf] sfo{s|d l:js[t ePsf]df kmlg{r/ vr{ n]v]sf] blvPsf]n] lgoldt b]lvb}g .

3.2. j8f=g+ !! Ps l;rfO s'nf] dd{t sfo{s|d :jLs[t ePsf]df sf8] vf]nf l;rfO s'nf] agfO{ e'QmfgL

ePsf] b]lvPsf]n] ?=%,$#,*)&.– :jLs[t sfo{s|d j]u/ vr{ u/]sf]n] lgoldt b]lvFb}g .

4. ;Ssn ljn M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@# df ljn ljhssf] e'QmfgL ubf{

;Ssn ljhs lng' kg]{ Joj:yf 5 . a8f g+ !) ef} g+ $ ldlt @)&$.)#.@% af6 cf}iflw v/Lb

?=#) xhf/ k/Ljf/ lgof]hg ODKnfG6 ;fdfg v/Lb ?=$% xhf/ :jo+;]ljsf k|f]T;fxg eQf

?=$#,@)).– ;d]t hDdf ?=!,!*,@)).– vr{ n]v]sf] ;Ssn ljn k]z gePsf]n] lan k]z x'g'kb{5 .



5. ;f]em} vl/b M :yfgLo lgsfo [cfly+s k|zf;g{ lgodfjnL, @)^$ sf] lgod &* df ?-!) nfv

eGbf a9Lsf] vl/b ubf+ af]nkq dfWodAf/f vl/b ug'+kg]+ Joj:yf 5 . j8f g+ !) cGtu{t uflj;

ejg tyf ;efxn dd{t ;'wf/ sfo{ ?=* nfv %( xhf/ ah]6af6 pkef]Qmf ;ldlt jf lgdf{0f

Joj;foL ;fy} dd{t ;ldlt agfO vr{ ug{'kg{]df ;f] adf]lhd gu/L Ps ;lrjnfO{ ;f]em} k]ZsL lbO

vr{ n]v]sf]n] lgod;+ut b]lvPg .

6. dfnkf]t M j8f g+= !! n] dfnkf]t b:t'/ ?=!,&#).– / cGo ;]jf b:t'/ ?=#,#)).– ;d]t hDdf

?=%,)#).– /fh:j c;"n u/L a}+s bflvnf ug'{kg]{df gub} vr{ u/]sf]n] pQm vr{ lgod;+ut

gePsf] .

;+3Lo ;+/rgf k"jf{wf/ tkm{

7. lgdf{0f sfo{ M:yfgLo lgsfo [cfly+s k|zf;g{ lgodfjnL, @)^$ sf] lgod &* df ?- !) nfv

eGbf a9Lsf] vl/b ubf+ af]nkq dfWodAf/f vl/b ug'+kg]+ Joj:yf 5 . ;fj{hlgs lgdf{0f sfo{ vl/b

ubf{ ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod #! cg';f/ ug'{kg]{df km'ªlnª gu/kflnsfsf]

k'/fgf] ejg dd{t ;'wf/sf] sfd 6'qmf 6'qmf kf/L sfo{ u/] u/fPsf]] kfOof] . ;fj{hlgs vl/b P]g

tyf lgodfjnL cg';f/ Plss[t ?kdf nfut cg'dfg tof/ u/L lznaGbL b/efpkq dfkm{t sfo{

u/fpg' kg]{df sfof{non] # lgdf{0f Joa;foL ;+u ?= !$ nfv @& xhf/sf] l;w} vl/b u/]sf]n]

PsLs[t nfut cg'dfg tof/ u/L k|lt:kwf{af6 u/fpg]tkm{ sfof{non] Wofg lbg'kb{5 .

8. v/Lb M :yfgLo lgsfo [cfly+s k|zf;g{ lgodfjnL, @)^$ sf] lgod &* df ?-!) nfv eGbf

a9Lsf] vl/b ubf+ af]nkq dfWodAf/f vl/b ug'+kg]+ Joj:yf 5 . ;fj{hgLs v/Lb P]g tyf

lgodfjnL cg';f/ sfo{fnonfO{ cfjZos kg{] ;fdfgsf] aflif{s v/Lb of]hgf agfO{ tf]lsPsf]

k|s[of cg';f/ lznaGbL b/efpkq dfkm{t Plss[t ?kdf ldtJooL t/Lsfn] v/Lb ug'{kg]{df k6s

k6s v'Nnf b/ lnO{ tLg cfk"tL{stf{af6 ?-@* nfv %& xhf/sf] clkm; ;fdfg sDKo"6/

nufotsf pks/0f l;w} vl/b u/]sf] 5 . ;fdfg vl/b ubf{ tf]lsPsff] k|lqmof k"/f u/]/ dfq

ug'{kb{5 .

9. clu|d s/ M– cfos/ P]g @)%* sf] bkmf *( cg';f/ s'g} ;fdfg vl/b ul/ e'QmfgL lb+bf e'QmfgL

/sdsf] !=% k|ltztsf] b/n] clu|d s/ s6\6L ug'{ kg]{ Joj:yf 5 . Ps xf8{j]o{; ;]G6/ nfO{ ?=!

nfv (# xhf/ e'QmfgL ubf{ s§f ug'{kg]{ ?=@()). s§f gu/]sf]n] c;"n x'g'kb{5 .

10. jxfn s/ M :yfgLo lgsfo [cfly+s k|zf;g{ lgodfjnL, @)^$ sf] lgod @!( df e'QmfgL lbbf

s/ s6fpg' kg]+ Joj:yf 5 . cfos/ P]g @)%* cg';f/ s'g} sfof{non] axfn tyf ef8f e'QmfgL

lb+bf e'QmfgL /sdsf] clu|d s/ s6\6L ug'{ kg]{df pkef]Qmf ;ldlt dfkm{t ;8s lgdf{0f tyf dd{t

sfo{sf nflu 8f]h/ ef8f afkt $ cfk"lt{stf{x?nfO{ !) ef}r/ af6 %# nfv &# xhf/ e'QmfgL

lb+bf ;f] jfktsf] !) k|ltztsf] b/n] ?=@ nfv #! xhf/ s/ s§L gu/L k"/} e'QmfgL u/]sf]n] c;"n

ug'{kb{5 .

11. 6x/f lgdf{0f gu/ If]q k"jf{wf/tkm{ M ;fem]bf/L sfo{s|d ;b/d'sfddf 6x/f lgdf{0f ;fem]bf/L lx:;f

geO{ ?=!!^($)(.– e'QmfgL ePsf]n] sfo{s|dsf] p4]Zo cg'?k ;fem]bf/Ldf sfo{ ePsf] gkfOPsf]n]

lgod;+ut b]lvPg .

12. k/fdz{bftf tkm{ b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

12.1. Ps OGhLlgo/Lª sG;N6]G;LnfO{ lgdf{0f sfo{sf] 8«Oª l8hfOg;DaGwL k/fdz{ sfo{ jfkt

?=@%)))).– e'QmfgL lbPsf]df l:js[t sfo{s|d k]z gePsf]n] e'QmfgL lbg] cfwf/ k]z x'g' kb{5 .

12.2. lgdf{0f Joj;foLn] pks/0f dd{t sfo{sf nflu kmf]6f]skL ljnaf6 Eof6 ;lxtsf] /sd ?=

##$#@.!^ e'QmfgL u/]sf]df ;f] sf] ;Ssn lan k]z x'g'kb{5 .

13. ;fdflhs ;'/Iff M gu/kflnsfsf] ;fdflhs ;'/Iff eQf kfpg] gfu/Lsx?nfO{ ;fdflhs ;'/Iff eQf

ljt/0f ug{ lbPsf] k]ZsL km5of{]6 u/]/ dfq k'gM k]ZsL lbg] sfg'gL Joj:yf ePsf]df Ps

sd{rf/LnfO{ klxn]]sf] k]ZsL km5of{]6 gu/L k'gM yk k]ZsL ;d]t ?=@,&),^%,^)).– k]ZsL pknAw

u/fPsf]df xfn;Dd km5\of}{6 u/]sf] 5}g . k]ZsL afFsLsf] ljj/0f pknAw gu/fPsf] t/ cfGtl/s

n]vfk/LIf0f k|ltj]bg / sf]if tyf n]vf lgoGqs sfof{non] k|dfl0ft u/]sf] cfly{s ljj/0fdf

?=!,@!,)),))).– dfq k]ZsL sfod ePsf] b]lvG5 . t/ sfof{nosf] ;|]:tfaf6 lgh sd{rf/LnfO{

?=@,&),^%,^)).– k]ZsL lbPsf] blvPsf]n] ;f] ;DjGwdf 5fgljg u/L k]ZsL Plsg ug]{ / km5\of}{6

gug]{nfO{ k|rlnt sfg'g adf]lhd lhDd]jf/ agfO{ ;dod} km5\of}{6 x'g'kb{5 .



14. sNof0f sf]if M gu/kflnsfn] k]z u/]sf] a}+s tyf ;|]:tf cg';f/ sd{rf/L sNof0f sf]ifsf] df}Hbft

?=!,)),))).– b]vfPsf] 5 . ldlt @)&#.!!.@* df :yfgLo tx sd{rf/L sNof0f sf]ifsf] df}Hbft

;f] sf]ifdf ;dfj]z gu/]sf]n] ;f]sf] lx;fj ;d]t Plsg u/L cfly{s ljj/0f k]z x'g'kb{5 .

15. w/f}6L M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ n] w/f}6L /sd hDdf ubf{ k]z u/]sf]

gubL /l;bsf] cfwf/df dfl;s ?kdf w/f}6L >]:tf cBfjlws u/L j}+s vftf;Fu le8fg ug'{kg]{

Joj:yf 5 ut cf=j=sf] w/f}6L c=Nof= ;lxt o; aif{ ?=@,@),)&&.– yk eO{ ?=%,^@,###.– lkmtf{

x'bf ?=&,*@,$!!.– a}+s df}Hbft b]vfOPsf] 5 . o;df utsf] df}Hbft c=Nof= u/]sf], cfDbfgL eGbf

al9 w/f}6L lkmtf{ u/]sf] / a}+s :6]6d]G6 ;d]t w/f}6Lsf] ;|]:tfx? k]z gePsf] x'Fbf 5fgljg u/L

w/f}6L lx;fjsf] Plsg ug'{kb{5 .

16. k]ZsLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ -!_ df k]ZsL lbg] /

km5\of}{{6 ug]{ ;DaGwL Joj:yf 5 . sfof{non] pknJw u/fPsf] k]ZsL jf+sLsf] ljj/0f cg';f/

cfly{s jif{sf] cGTodf uh'/d'vL y]j] lgdf{0f ;]jf h]=eLsf] gfddf /x]sf] k]ZsL ?=!^,(#,))).–

ljdnf b]lj yfkfsf] ?=#%#*&%.–, g]kfn kqsf/ dxf;+3sf] ?=%),))).–, nIdL jg]dsf] ?=^,))).,

hulbz l3ld/]sf] ?=$,))).–, sf}lznf clwsf/Lsf] ?=@),))).–, OGb'xfª kfn'Ëjfsf] ?=!^,))).– /

a}+s nfOg af6f] lgdf{0f ;ldltsf] ?=#,)),))).– ;d]t ?=$@,$@,*&%.– k]ZsL km5\of}{6 x'g af+sL

b]lvPsf]n]] lgodfg';f/ km5\of}{6 u/L k|df0f k]z x'g'kb{5 .

16.1. km/s k]ZsL M 6\ofS;L kfs{b]lv lj/]Gb| rf]s nfeu|fxLsf] gfddf sfod u/]sf] k]ZsL a]?h'df

?=#),)),))).– / :yfgLo txn] k]z u/]sf] k]ZsL a]?h' kmfF6jf/Ldf ?=#,)),))).– sfod ePsf]n]

Plsg u/L oyfy{ ljj/0f k]z ug'{kb{5 .

17. :jLs[t sfo{qmd M :jLs[t sfo{qmd cg';f/ sfo{qmd ;+rfng ug'{kb{5 . gu/ kl/ifbaf6 l:js[t

ePsf sfo{qmdx? dWo] & sfo{qmdx? ;+rfng ePsf] kfOPg . sfo{s|d ;~rfng ul/ k|ult xfl;n

ug]{tkm{ ;dod} Wofg lbg'kb{5 .

18. j]?h' clen]v M ;+l3o dfldnf tyf :yflgo ljsf; dGqfnosf] cfly{s sf/f]jf/ tyf vftf

;+rfng Joj:yfdf yk :ki6 kfl/Psf] kl/kqsf] bkmf !& adf]lhd :yfgLo txdf ;dflxt ePsf

;fljssf :yfgLo txsf] gfddf /x]sf] k]ZsL tyf j]?h' clen]v ;dfof]hg ePsf] uflpkflnsf jf

gu/kflnsfdf sfod u/L lgodfg';f/ k]ZsL km5\of}{6 tyf j]?h' ;Dk/LIf0f sfo{ ug'{ kb{5 .

:yfgLo txdf j]?h' clen]v, k]ZsL aFfsLsf]] ljj/0f tyf ;f] sf] km5\of}{6sf] clen]v /fv]sf]

kfO{Pg .

19. d'No clej[l4 s/ ;DjGwdf b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

19.1. d"No clej[l4 s/sf] hfgsf/L M d"No clej[l4 s/ lgodfjnL @)%# sf] lgod ^ s sdf]lhd 7]Ssf

lbg] ;/sf/L lgsfon] cfkm"n] u/]sf] 7]Ssf ;Demf}tf / s/ e"QmfgLsf] hfgsf/L ;DalGwt cfGtl/s

/fh:j sfof{nonfO{ lbg' kg]{ Joj:yf 5 . :yfgLo txn] u/]sf] d'=c=s/ e'QmfgLsf] hfgsf/L lbPsf]

gkfOsf]n] hfgsf/L lbg'kb{5 .

19.2. cfGtl/s cfDbfgL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @ df sfof{non]

k|fKt u/]sf] cfDbfgL uf]Zjf/f ef}r/ p7fO{ ;DalGwt vftfdf cfDbfgL afFwL k|fKt ePsf] ef]lnkN6

a}+s bflvnf ug'{kg]{ Joa:yf 5 . gu/kflnsfn] ;]jf b:t'/ tyf PsLs[t ;DklQ s/ afkt p7fPsf]

/fhZj @)&# >fj0f, kf}if, @)&$ h]i7 / cfiff9sf] ;|]:tf gd'gf 5gf}6 u/L k/LIf0f ubf{ b]lvPsf]

Joxf]/fx? lgDgfg';f/ 5g\ .

19.2.1. d'nsf]if vftfsf] a}s gubL lstfadf ?=!,!!,*@@.%) cfDbfgL ePsf] t/ a}s :6]6d]G6df hDdf

ePsf] gb]lvPsf]n] ;f] ;DjGwdf Plsg u/L ;+DalGwtnfO{ lhDd]jf/ u/fpg' kb{5 .

19.2.2. d'n sf]if vftfdf hDdf x'g'kg{] cfGt/Ls cfDbfgLsf] /sd ?=##,@^@.%) w/f}6L vftfdf hDdf

ePsf] kfOof] . ;f] /sd d'nsf]ifdf hDdf x'g' kb{5 .

19.2.3. cfGt/Ls cfDbfgL] ?=((,!(&.%) d'nsf]if vftfdf hDdf x'g'kg{]df hDdf u/]sf] gkfO{Psf]n] olsg

u/L cfDbfgL af+Wg' kb{5 .

19.2.4. Plss[t ;Dklt s/ afkt @ gubL /l;b sfof{no k|d'vsf] :jLs[t a]u/ /4 u/]sf]n] ;f] jfktsf]]

?=% ;o ^) c;"n ug'{kb{5 .

19.2.5. ;DklQ s/ jfktsf]] bflvnf afsL ?=!*). d'nsf]ifdf bflvnf gePsf]n] c;"n u/L bflvnf x'g'

kb{5 .



19.2.6. cGo ;]jf b:t'/ jfktsf] & gubL /l;bsf] cfDbfgL ?=@!)). a}+s bflvnf ug{ afFsL ePsf]n]

bflvnf u/L k|df0f k]z ug'{kb{5 .

19.2.7. ljljw cfDbfgLtkm{ k|of]u ePsf ?=%*,%@). sf ljleGg #$ yfg /l;bx? sfof{no k|d'vsf]

l:js[tL a]u/ /4 u/]sf] kfOof] . o;/L /l;b /2 x'g'sf sf/0f v'n]g . Plsg u/L k|df0f x'g'kb{5 .

20. n]vfk/LIf0f a]?h' M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod @)@-!_

df cfGtl/s n]vfk/LIf0faf6 cf}+NofOPsf] a]?h" clGtd n]vfk/LIf0f x'g' cufj} km5\of}{6 ug'{kg]{

pNn]v 5 . t/ cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] a]?h" clGtd n]vfk/LIf0fsf] ;do;Dd

km5\of}{6 u/]sf] gb]lv+Psf]n] b]xfosf a]?h"sf ;DaGwdf cfjZos sf/afxL u/L km5\of}{6 ug'{kb{5 .

20.1. cflzsf cfon ;Knfo;{ tfKn]h'Ëaf6 ?=@,)%,&&&. sf] @%)) ln6/ l8h]n vl/b ePsf] dWo]

;jf/L nua's cg';f/ @## ln6/ OGwg dfq vr{ ePsf] 5 . afFsL @#^& ln6/ OGwg vr{ u/]sf]

?=!,*&,##^.@! nua's k]z gePsf]n] ;f] sf] k|df0f k]z ug'{kb{5 .

20.2. :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%#-!_ cg';f/ dfn;fdfg dd{t ubf{

nfut cg'dfg tof/ u/fpg' kg]{, ;f]xL lgodsf] pklgod # cg';f/ vl/b ePsf gofF kf6{k'hf{sf

;fdfg lhG;L vftfdf bflvnf u/L cfDbfgL afFWg' kg]{ Joj:yf 5 . sfof{noaf6 af @ d !@^! g+=

sf] uf8L dd{t vr{ ?=%),$%$.%) u/]sf]df nfut cg'dfg tof/ u/L :jLs[t ug]{ tyf ;fdfg

lhG;L bflvnf u/]sf] gb]lvPsf]n] bflvnf u/L k|df0f k]z ug'{kb{5 .

20.3. w/f}6L vftfdf bflvnf ug{ ?=!#^,(&).%! vr{ hgfPsf] kfOof] . ;f] vftfdf /sd hDdf ePsf]

k|df0f k]z x'g'kb{5 .

20.4. 6\ofS;L :6n x'Fb} lj/]Gb| rf]s ;Ddsf] pkef]Qmf ;ldltsf] gfddf /x]sf] lgdf{0f k]ZsL

?=#),)),))).– lgodfg';f/ km5\of}{6 u/L k|df0f k]z x'g'kb{5 .

21. ;fljs xfªb]jf tkm{sf] n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

21.1. dfnkf]tM– :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf %%-v_ df dfnkf]t jf e"lds/sf] @%

k|ltzt lhNnf ljsf; ;ldltnfO{ a'emfpg' kg]{ pNn]v 5 . uf=lj=;=n] dfnkf]t jfkt ;+sng

u/]sf] ?=!#!&&. sf] @% k|ltztn]] x'g cfpg] ¿=#,@($.@% lhNnf ;dGjo ;ldltdf lkmtf{ gu/L

lr/lGhjL jgn] txlandf /fvL ef}=g ! df vr{ n]v]sf] b]lvof] . lh=;=;=df k7fpg] dfnkf]t

jfktsf] /sd txlandf /flv vr{ u/]sf] kfOPsf]n] c;"n ug{'kb{5 .

21.2. txlan vr{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @ df sfof{non] k|fKt

u/]sf] cfDbfgL uf]Zjf/f ef}r/ p7fO{ ;DalGwt vftfdf cfDbfgL afFwL To:tf] gub k|fKt ePsf]

ef]lnkN6 a}+s bflvnf ug'{kg]{ pNn]v 5 . sfof{non] cfGtl/s cfosf] ?=^$@&.)) a}+s bflvnf

gu/L ;f]em} vr{ n]v]sf] lgod ;Ddt b]lvPg . o:tf] sfo{df lgoGq0f ug'{kb{5 .

21.3. cfGtl/s n]vfk/LIf0f M– :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod

@)@-!_ df cfGtl/s n]vfk/LIf0faf6 cf}+NofOPsf] a]?h" clGtd n]vfk/LIf0f x'g' cufj} km5\of}{6

ug'{kg]{ pNn]v 5 . cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] lgDgfg';f/sf] a]?h" clGtd n]vfk/LIf0fsf]

;do;Dd km5\of}{6 u/]sf] gb]lvPsf]n] b]xfosf Joxf]/f lgodfjnL cg';f/ km5\of}{6 ug'{kb{5 .

21.3.1. cfos/ P]g, @)%* jdf]lhd s6[L u/]sf]] clu|d s/ ?=!,#*).–, ;fdflhs ;'/Iff s/ ?=()).,

kfl/>lds s/ ?=#,)#).– / sd{rf/L ;+ro sf]if ?=!$,!**.*) / ladf ?=!,@)).– sf] bflvnf

u/L k|df0f k]z ug'{kb{5 .

21.3.2. :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !(!-!_ df k]ZsL km5\jof}{6 ;DjGwL

Joj:yf u/]sf] 5 . sfof{non] pknJw u/fPsf] k]ZsL jf+sLsf] ljj/0f ^ JolQmsf] gfddf /x]sf]

k]ZsL ?=$,$^,@%*.– km5\of}{6 x'g af+sL b]lvPsf]n]] km5\of}{6 u/L k|df0f k]z ug{'kb{5 .

21.4. dfnkf]t M :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf %%-v_ df dfnkf]t jf e"lds/sf] @%

k|ltzt lhNnf ljsf; ;ldltnfO{ a'emfpg' kg]{ Joa:yf 5 . uf=lj=;=n] dfnkf]t jfkt ;+sng

u/]sf] ?=!@,!&#.^@ sf] @% k|ltztn]] x'g cfpg] ¿=#,)$#.)$ lhNnf ;dGjo ;ldltdf lkmtf{

gu/L gf/fo0f bfxfnn] txlandf /fvL ef}=g ! df vr{ n]v]sf] b]lvof] . lhNnf ;dGjo ;ldltdf

k7fpg] dfnkf]t jfktsf] /sd txlandf /flv vr{ n]v]sf] lgod;Ddt b]lvPg . o:tf] sfo{df

lgoGq0f x'g' kb{5 .

21.5. cfo /l;b k]z M :yfgLo lgsfo /x] ;Ddsf] sf] dfnkf]t /l;b ljljw cfDbfgLsf] /l;b tyf cfo

n]vfk/LIf0fsf] s|ddf k]z gePsf]n] sfof{non] 5fgljg u/L lhDd]jf/ agfO{ lx;fj k]z ug'{kb{5 .



21.5.1. clu|d s/ M cfos/ P]g @)%* cg';f/ s'g}] ;fdfg vl/b ul/ ;f] sf] e'QmfgL lb+bf e'QmfgL /sdsf]

!=% k|ltztsf] b/n] clu|d s/ s6\6L ug'{ kg]{ Joj:yf 5 . Ps cfk"t{saf6 df]6/;fO{sn vl/b

jfkt clu|d s/ s6[L u/]sf] ?=#,!!*.)) bflvnf u/L k|df0f k]z ug'{kb{5 .

21.5.2. w/f}6L vftfdf a}+s df}Hbft ?=%^,^)).)) /x]sfsf] ;f] cfly{s ljj/0fdf ;dfj]z gu/]sf]df

;dfj]z x'g' kb{5 .

22. ;fljs kmfjfvf]nf tkm{sf] n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

22.1. dfnkf]t lkmtf{M– :yfgLo :jfoQ zf;g P]g,@)%% sf] bkmf %%-v_ df dfnkf]t jf e"lds/sf] @%

k|ltzt lhNnf ljsf; ;ldltnfO{ a'emfpg' kg]{ pNn]v 5 . uf=lj=;=n] dfnkf]t jfkt /fhZj

;+sng u/]sf] ?=*,$)).– sf] @% k|ltztn]] x'g cfpg] ¿=@,!)).– lhNnf ;dGjo ;ldltdf lkmtf{

gu/L OGb|snf u'?ªn] txlan} /fvL ef}=g @@ ldlt @)&#.!!.@^ df vr{ n]v]sf] b]lvof] . lhNnf

;dGjo ;ldltdf k7fpg] dfnkf]t jfktsf] /sd txlandf /flv vr{ u/]sf] pQm /sd lhNnf

;dGjo ;ldltsf] vftfdf cljnDa hDdf ug{' kb{5 . ;fy} cGo cfDbfgLsf] /]s{8 k]z gePsf]n] ;f]

Plsg u/L cfDbfgL bflvnf u/]sf] k|df0f k]z ug'{kb{5 .

22.2. n]vfk/LIf0f a]?h' M– :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod @)@-!_

df cfGtl/s n]vfk/LIf0faf6 cf}+NofOPsf] b]xfosf a]?h" clGtd n]vfk/LIf0f x'g' cufj} km5\of}{6

ug'{kg]{ pNn]v 5 . cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] lgDgfg';f/sf] a]?h" clGtd n]vfk/LIf0fsf]

;do;Dd km5\of}{6 u/]sf] gb]lv+bf ;f] a]?h" lgodfjnL cg';f/ km5\of}{6 ug'{kb{5 .

22.2.1. afn lasf; ejg lgdf{0fsf] nflu cWoIf >L o'j/fh e§/fO{nfO{ ?=!))))).– k]ZsL lbPsf]df

km5\of}{6 gePsf]n] km5\of}{6 ug'{kb{5 .

22.2.2. s§f ul/ bflvnf gePsf] clu|d s/ ?=!&#%^.– bflvnf ug'{kb{5 .

23. cfGtl/s lgoGq0fM :yfgLo :jfoQ zf;g P]g @)%%, tyf lgodfjnL @)%^, :yfgLo lgsfo

cfly{s k|zf;g lgodfjnL @)^$ adf]lhd lhG;L, n]vf, gub, sfo{qmd vr{, lhG;L lg/LIf0f,

k|zf;lgs vr{ nufotdf cfGtl/s lgoGq0f k|0ffnL k|efjsf/L gePsf]n] lgodfjnLdf ePsf]

Joj:yf cg';f/ cfGtl/s lgoGq0f k|0ffnL tof/ u/L nfu" ug{' kb{5 .

a]?h' l:ylt

of] jif{ n]vfk/LIf0fjf6 ?=$ s/f]8 $& nfv $! xhf/ a]?h' b]lvPsf]df k|f/lDes k|ltj]bg pknJw

u/fPkl5 k|ltls|ofjf6 x6\g ;s]sf] kfOPg . k|f/lDes k|ltj]bgdf sfod a]?h' dWo] ?=* nfv % xhf/

c;"n ug'{kg]{, ?=*& nfv *@ xhf/ clgoldt / ?=# s/f]8 %! nfv %$ xhf/ k]ZsL km5of}{6 ug{ afFsL

/x]sf] 5 .



cf7/fO{ lqj]0fL gu/kflnsf


ut jif{sf] ?=! nfv &^ xhf/ / of] jif{ ?=@ s/f]8 (* nfv $) xhf/ eO{ ?=# s/f]8 !^ xhf/

vr{ eO{ ?=@ s/f]8 $$ nfv @$ xhf/ vr{ eO{ %% nfv (@ nfv df}Hbft /x]sf] 5 . ;f] sf/f]jf/sf]

n]vfk/LIf0f ubf{ b]lvPsf Joxf]/f b]xfocg';f/ 5g\ .

1. df}Hbft x:tfGt/0f – cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod ##-@_ df s'g} sfof{no vf/]h

jf ufEg] lg0f{o ePsf] k}+tL;f}+ lbgdf sfof{no vf/]h ePsf] dflgg] pNn]v 5 . uflePsf] #%

lbgleq gubL afFsL eP gub lng] lbg] Joj:yf ldnfpg' kg]{ pNn]v 5 . g]kfn ;/sf/n]

@)&#.!!.@& ut] b]lv ;fljssf :yfgLo lgsfonfO{ gofF ;+/rgf cg';f/ ufpFkflnsfdf ;dflxt

ug]{ lg0f{o ePsf] / cfly{s sf/f]af/ x:tfGt/0f ug{ nufPsf]df ;fljs lhDd]jf/L x:tfGt/0f

ul/Psf] 5 .

2. lhDd]jf/L g;f/]sf ]M ;fljs ufp+ lasf; ;ldltx?af6 k]z ePsf] cfly{s ljj/0f cg';f/ ;fljs

lg3'/flbg uf=lj=;= / ;fljs km'naf/L uf=lj=;=sf] cfGtl/s ;|f]t tkm{ s|dz ?=@,@(*.– /

?=#%,&%%.– u/L s"n ?=#*,)%#.– df}Hbft b]lvPsf]n] pQm /sd cf7/fO{ lqj]0fL ufpFkflnsfsf] a}+s

vftfdf bflvnf u/]sf] gb]lvPsf]n] bflvnf u/]sf] k|df0f k]z x'g'kb{5 .

3. km'naf/L ufpF ljsf; ;ldlt

3.1. txlan vr{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $-@_ df sfof{non]

k|fKt ePsf] cfDbfgL uf]:jf/f ef}r/ p7fO{ ;DalGwt vftfdf cfDbfgL afFwL To:tf] gub k|fKt

ePsf] ef]lnkN6 ;Dddf a}Fs bflvnf ug{'kg{] pNn]v 5 . sfof{noaf6 k|fKt cfo ?=!&@$*.– a}+s

bflvnf gu/L] lgsfosf] kl/ifbsf] :jLs[lt j]u/ vr{ u/]sfn]] ;f] /sd c;"n x'g'kb{5 .

3.2. jxfn s/ M cfos/ P]g, @)%* cg';f/ s'g} sfof{non] axfn tyf ef8f e'QmfgL lbFbf e'QmfgL

/sdsf] !) k|ltztsf] b/n] clu|d s/ s6\6L ug'{ kg]{ Joj:yf 5 . ljleGg pkef]Qmf ;ldltx?n]

e'QmfgL ln+bf ef/L pks/0f k|of]u u/L lgdf{0f ul/Psf] egL lan k]z u/L ?= !),^$,))).–

e'QmfgL lnPsf] blvG5 . ;f] jfktsf] !) k|ltztsf b/n] clu|d s/ ?= !,)^,$)).– s6\6L

ug'{kg]{df ? !%,*!!.– dfq s§f u/]sf]n] gk'u ?=(),%*(. 589.00 c;"n ug'{kb{5 .

3.3. clu|d cfos/ M cfos/ P]g, @)%* sf] bkmf ()-$_ df clu|d cfos/ s§L ul/Psf] /sd dlxgf

e'Qmfg ePsf] @% lbgleq bflvnf ug'{kg]{ Joj:yf 5 . sfof{non] ljleGg e'QmfgLdf ul/Psf] clu|d

s/ ?=@,!@@.– bflvnf gu/]sf]n] bflvnf ug'{kb{5 .

3.4. k]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !(! -!_ df k]ZsL ;DaGwL

Joj:yf 5 . sfof{non] pknJw u/fPsf] k]ZsL jf+sLsf] ljj/0f cg';f/ cfly{s jif{sf] cGTodf

dlxnf ejg jfktsf] gfddf /x]sf] k]ZsL ?= !,#),))).– 9fsf a'gfO{ sf] nflu lbPsf] k]ZsL

?=^$,))).– ;d]t hDdf ?= !,($,))).– km5\of}{6 x'g af+sL b]lvPsf]n]] ;dod} km5\of}{6 x'g'kb{5 .

3.5. bflvnf M :yfgLo :jfoQ zf;g P]g,@)%% sf] bkmf %%-v_df dfnkf]t jf e"lds/sf] @%

k|ltztlhNnf ljsf; ;ldltnfO{ a'emfpg' kg]{ pNn]v 5 . dfnkf]t jfkt c;"nL ePsf] dWo] lhNnf

;dGjo ;ldltn] kfpg'kg]{ ?=#,*^%.– bflvnf u/]sf] gb]lvPsf]n] bflvnf x'g'kb{5 .

cfGtl/s n]vfk/LIf0faf6 b]lvPsf Joxf]/fx?\ b]xfo adf]lhd 5g .

3.6. lhG;L lg/LIf0fM k|Tos] cfly{s jif{ ;DfKt ePkl5 sfof{nodf ljBfdfg /x]sf] lhG;Lsf] cj:yf 5

elg lhG;L lg/LIf0f u/L k|ltj]bg k]z ug'{ kg]{ Joj:yf ePsf]df ;f] ePsf] kfO{Pg . lg/LIf0f

gx'bf lhG;L ;dfg sfof{no k|of]hgdf g} vr{ ePsf] PsLg x'g] cj:yf gx'Fbf lg/LIf0f x'g'kb{5 .

3.7. ljljw vr{ M ufFpkl/ifb, cGo ;ef ;df/f]xdf vfhf, vfgf gf:tf nufotsf vr{x?sf] ekf{Ox?

k]z u/L e'QmfgL lnPsf] kfO{of] . vfgf, gf:tf, lrof cflbsf] vr{ ug]{ dfkb08 gv'nfO{ vr{ u/]sf]

kfO{of] . zLif{s cGt/ut w]/} vr{ b]lvPsf]n] o:tf vr{nfO{ cljnDa lgoGq0f ul/g' kb{5 .

3.8. ljljw M :yflgo :joQf zf;g P]g, @)%% tyf lgodfjnL, @)%^,:yflgo lgsfo cfly{s k|zf;g

lgodfjnL @)^$ adf]lhd lhG;L, n]vf, gub,sfo{s|d vr{, k|zf;lgs vr{ nufotdf cfGtl/s

lgoGq0f k|dfjsf/L agfpg' kg]{ Joj:yf 5 . sfof{non] k|To]s kbsf] sfo{ ljj/0f agfO{ sfo{Gjog

gu/]sf], ;fdfu|L vl/bsf] nfut cg'dfg tof/ gu/]sf],e|d0f k|ltj]bg tof/ gu/]sf], vl/b of]hgf

gagfPsf], 6's|fkf/L vl/b u/]sf] cflb cj:yf /x]sf] 5 . sfdsf] k|s[ltcg';f/ cfGtl/s lgogq0f

k|f0fnL tof/ u/L sfo{ ;DkbgnfO{ lgoGq0f,ldtJooL / kf/bzL{ Pad e/kbf]{ agfpg' kb{5 .



4. ;fljs xfªkfª tkm{sf] n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

4.1. txljn vr{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod $-@_ df sfof{nfon]

k|fKt u/]sf cfDbfgL uf]Zjf/f ef}r/ p7fO{ ;DalGwt vftfdf cfDbfgL afFwL To:tf] gub k|fKt

ePsf] ef]lnkN6 a}Fs bflvnf ug{'kg{]df ;fljssf] xfªkfª uflj; cGt/ut ljljw cfGtl/s cfDbfgL

jfktsf] ?=$,(!&.– j}s bflvnf gul/ kl/ifbsf] lg0f{o j]u/ gub} vr{ u/]sf]n] bflvnf u/L k|df0f

k]z ug'kb{5 .

4.2. k]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !(@ df k]ZsL] Dofbleq

tf]lsPsf] sfo{ljlw ckgfO{ km5\of}{6 ug]{ jf u/fpg] k]ZsL lng] lbg] b'j}sf] st{Jo /xg] Joj:yf 5 .

Ps u'Daf lgdf{0fsf nflu lbPsf] k]ZsL ?=@,)),))).– cfly{s jif{sf] cGTo ;Dddf klg km5of}{6

u/]sf] gb]lvPsf]n] km5\of}{6 x'g'kb{5 .

4.3. s/ bflvnf M cfos/ P]g, @)%* sf] bkmf ()-$_ df clu|d cfos/ s§L ul/Psf] /sd dlxgf

e'Qmfg ePsf] @% lbgleq bflvnf ug'{kg]{ Joj:yf 5 . lgsfon] cfly{s jif{sf] cGTo;Dddf bflvnf

gu/]sf] ?=$&%.– /fh:j bflvnf u/L k|df0f k]z ug'{kb{5 .

4.4. dfnkf]t M :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf %%-v_df dfnkf]t jf e"lds/sf] @% k|ltzt

lhNnf ljsf; ;ldltnfO{ a'emfpg' kg]{ pNn]v 5 . dfnkf]t jfkt c;"nL ePsf] dWo] lgodfg'';f/

lhNnf ljsf; ;ldltn] kfpg'kg]{ ?=&&%.– bflvnf ug{ afFsL /x]sf]n] bflvnf ug'{kb{5 .

4.5. n]vf M k|To]s sfof{non] ljlgof]hg, /fh:j, w/f}6L / cGo sf/f]af/sf] n]vf dxfn]vf k/LIfssf]

sfof{non] tf]s]sf] 9fFrfdf /fVg'kg]{ Joj:yf 5 . o; ufpFkflnsf cGtu{t j8f sfof{no tyf

;fljssf rf/j6} ufpF ljsf; ;ldltx?n] @)&# kmfu'g @& ;Ddsf] a}+s gubL lstfadf hf]8

hDdf gu/]sf], vr{sf] kmfF6jf/L, k]ZsL afFsLsf] ljj/0f gagfPsf] ;fy} a}+s gubL lstfa, lhG;L

vftf ;d]t k|dfl0ft gu/]sf] sf/0f cfly{s sf/f]af/ lgod;+ut 5 egLljZjZt x'g ;lsPg . j8f

dfk{mt x'g] cfly{s sf/f]af/nfO{ lgoGq0f ug'{kb{5 .

5. ;fljs rfFu] tkm{sf] n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

5.1. jxfn s/ M cfos/ P]g @)%* cg';f/ s'g} sfof{non] axfn tyf ef8f e'QmfgL lbFbf e'QmfgL

/sdsf] !) k|ltztsf] b/n] clu|d s/ s6\6L ug'{ kg]{ Joj:yf 5 . lgDg lnlvt ;DalGwt

pkef]Qmf ;ldltx?n] e'QmfgL ln+bf ef/L ;jf/L ;fwg k|of]u u/L lgdf{0f ul/Psf] lan k]z u/L ?=

(@,%*,))).– e'QmfgL lnPsf] b]lvG5 . P]g cg';f/ !) k|ltztsf b/n] clu|d s/ ?= (,@%,*)).–

s6\6L ug'{kg]{df ? !),%@).– dfq s§f u/]sf]n] ;DalGwtnfO{ lhDd]jf/ agfO{ gk'u ?=82,160.–

c;"n u/L k|df0f k]z ug'{kb{5 .

5.2. clu|d s/ M cfos/ P]g @)%* cg';f/ ;fdfg vl/b ul/ e'QmfgL lbbf+ e'QmfgLsf] !=% k|ltztsf]

b/n] clu|d s/ s6\6L ug'{ kg]{ Joj:yf 5 . Ps :6]zg/L P08 ;Knfo;{nfO{ ?=#)))). e'QmfgL

ubf{ s§f ug'{kg]{ clu|ds/ ?=$%).– s§f gu/]sf]n] c;"n bflvnf k|df0f k]z x'g'kb{5 .

5.3. k]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ df k]ZsL] Dofbleq


dfdf+;f l;+rfO{ s'nf] lgdf{0f ug{ Ps sd{rf/LnfO{ lbPsf] k]ZsL ?=*@,%)).– /:6]r/ vl/b ug{

?=!),))).– ;d]t hDdf ? (@,%)).– lgodfg';f/ km5\of}{6 x'g'kb{5 .


e'Qmfg ePsf] @% lbgleq bflvnf ug'{kg]{ Joj:yf 5 . sfof{non] e'QmfgLdf s§L ul/Psf] s/

?=!$,)@(.– bflvnf gePsf]n] bflvnf x'g'kb{5 .

5.5. bflvnf M lhNnf ;dGjo ;ldltdf bflvnf ug'{kg]{ ?=@&*.– bflvnf ug'{kb{5 .

6. ;fljs cf7/fO{ lqj]0fL tkm{sf] n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

6.1. jxfn s/M cfos/ P]g @)%* cg';f/ s'g} sfof{non] axfn tyf ef8f e'QmfgL lbFbf e'QmfgL

/sdsf] !) k|ltztsf] b/n] clu|d cfly{s s6\6L ug'{ kg]{ Joj:yf 5 . pkef]Qmf ;ldltnfO{

e'QmfgL lb+bf ef/L ;jf/L ;fwg k|of]u u/L lgdf{0f ul/Psf] ?= !),*#,(%).– e'QmfgL lnPsf]

blvG5 . ;f] jfktsf] !) k|ltztsf b/n] clu|d s/ ?= !,)*,#(%.– s6\6L ug'{kg]{df ? !%,&#%.–

dfq s§f u/]sf]n] 36L s/ ?= (@,^#).– c;"n ug'{kb{5 .



6.2. clu|d s/ M cfos/ P]g adf]lhd eQf jfktsf] e'QmfgL lbbf+ !% k|ltztsf] b/n] clu|d cfos/

s6\6L ug'{ kg]{ Joj:yf 5 . Ps n]vfk/LIfsnfO{ ?=^,))).– e'QmfgL ubf{ s§f ug'{kg]{ ?=()).–

s§f gu/]sf]n] c;"n x'g'kb{5 .

6.3. e|d0f eQf M e|d0f vr{ lgodfjnL @)&$ sf] adf]lhd e|d0f u/L kms{]sf] lbg Ps rf}yfO dfq

e|d0f eQf kfpg]df @ hgf sd{rf/LnfO{ # lbgsf] ?= !,))).– dfq e'QmfgL lbg' kg]{df ? $,))).–

e'QmfgL u/]sf]n] a9L vr{ ?=#,))).– c;"n ug'{kb{5{ .

6.4. nut afFsL M ljut cf=j= @)&#.&$ ;Dddf cf7/fO{ ufpFkflnsf cGtu{tsf ;fljs uf=lj=;=x?sf]

p7\g afFsL nut Plsg u/L ;dodf g} c;"n ug'{kb{5 .

6.5. n]vf M k|To]s sfof{non] ljlgof]hg, /fh:j, w/f}6L / cGo sf/f]af/sf] n]vf dxfn]vf k/LIfssf]

sfof{non] tf]s]sf] 9fFrfdf /fVg'kg]{ Joj:yf 5 . o; ufpFkflnsf cGtu{t j8f sfof{no tyf

;fljssf rf/j6} ufpF ljsf; ;ldltx?n] @)&# kmfu'g @& ;Ddsf] a}+s gubL lstfadf hf]8

hDdf gu/]sf], vr{sf] kmfF6jf/L, k]ZsL afFsLsf] ljj/0f gagfPsf] ;fy} a}+s gubL lstfa, lhG;L

vftf ;d]t k|dfl0ft u/]sf] b]lvPg . h;af6 cfly{s sf/f]af/ lgod;+ut g} ePsf] 5 eGg ;lsPg

. j8f dfk{mt x'g] cfly{s sf/f]af/nfO{ lgoGq0f ug'{kb{5 .

6.6. j]?h' clen]v M ;+l3o dfldnf tyf :yflgo ljsf; dGqfnosf] ldlt @)&#.!@.@% sf] cfly{s

sf/f]jf/ tyf vftf ;+rfng Joj:yfdf yk :ki6 kfl/Psf] kl/kqsf] bkmf !& adf]lhd ufpFkflnsf

tyf gu/kflnsfdf ;dflxt ePsf ;fljssf lgsfosf] gfddf /x]sf] k]ZsL tyf j]?h' clen]v

;dfof]hg ePsf] :yfgLo txdf sfod u/L lgodfg';f/ k]ZsL km5Øf}{6 tyf j]?h' ;Dk/LIf0f sfo{

ug'{kb{5 . :yfgLo txdf a]?h' clen]v, k]ZsL aFfsLsf]] ljj/0f tyf ;f]sf] km5\Øf}{6sf] clen]v

/x]sf] kfO{Pg .

a]?h' l:ylt

of] jif{ n]vfk/LIf0fjf6 ?=& nfv ## xhf/ a]?h' /x]sf]dWo] ?=! nfv (( xhf/ c;"n ug'{kg]{,

clgoldt ?=$& xhf/ / ?=$ nfv *& xhf/ k]ZsL ug{ afFsL] 5 .



l;lbªUaf ufpFkflnsf


ut jif{sf] df}Hbft ?=# nfv ^( xhf/ of] jif{sf] cfo ?=$ nfv !@ nfv ^& xhf/ ;d]t $ s/f]8

!^ nfv #^ xhf/ cfo eO{ ?=# s/f]8 $! nfv &% xhf/ vr{ u/L ?=&$ nfv ^! xhf/ afsL /x]sf] 5 .

;f] sf/f]jf/sf]] n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo cg';f/ 5 .

1. ;+:yfut ;'zf;g, ljQLo hjfkmb]lxtf M cfly{s sfo{ljwL lgodfjnL, @)^$ sf] lgod $% df


sfo{bIftf, k|efjsf/Ltf / cf}lrTosf] b[li6sf]0fn] cfDbfgL, vr{, gub df}Hbft tyf cfos/ sf/f]af/

;DaGwL Joj:yf / lgod kof{Kt 5g / ltlgx¿sf] kfngf u/LPsf] 5 eGg] s'/fdf ljZj:t x'g'kg]{]{

pNn]v 5 t/ hf]lvdx? klxrfg gu/]sf] , cg'udg tyf ;'k/Lj]If0f gu/]sf], a]?h" km5\of}{6

gu/]sf], ;+lIfKt jflif{s k|ltj]bg tof/ gu/]sf], clwsf/ / lhDd]jf/L gtf]lsPsf], lhG;L lg/LIf0f

gu/]sf], lhG;L ;+s]t k|bfg gu/]sf], dd{t clen]v g/fv]sf], lhG;L x:tfGt/0f gu/]sf], jflif{s

vl/b of]hgf gjgfPsf] , cg'udg d"NofÍg gu/]sf] / jflif{s k|ult k|ltj]bg tof/ u/L tfn's

lgsfodf gk7fPsf] h:tf sdLsdhf]/L b]lvPsf 5g .ljQLo hjfkmb]xLtfnfO{ ;'b[9 agfpg pk/f]Qm

Joxf]/'fdf ;'wf/ ug'{kb{5 .

2. cfo ljj/0f M Plss[t cfo–Joodf j8f sfof{non ;d]tsf] /fh:j, w/f}6L, k]ZsL, sNof0f sf]ifsf]

a}+s df}Hbft le8fg x'g] ljj/0f k]z ePg / lk|mh tyf afFsLsf] ?=!,%!,($,**&.– / cfGtl/s

?=#&,@%*.– lx;fj b]lvg] ljj/0f k]z x'g'kb{5 .

3. ;fdfgsf] ;+/If0f Pj+ x:tfGt/0f M cfos/ sfo{ljlw lgodfjnL, @)^$ sf] lgod %! df ;/sf/L

lhG;L ;fdfg xflg gf]S;fgL gx'g] u/L ;+/If0f ug]{ bfloTj sfof{no k|d'vsf] x'g] pNn]v 5 . lgod

##-@_ df s'g} sfof{no vf/]h jf ufEg] lg0f{o ePsf] k}+tL;f}+ lbgdf vf/]h ePsf] dflgg] / uflePsf]

#% lbgleq lhG;L ;fdfgsf] k|ltj]bg tof/ u/L jf ug{ nufO{ ;fdfg lhDdf lng] lbg] Joj:yf

ldnfpg' kg]{ pNn]v ePsf]df lhG;L ;fdfgsf] nut tof/ u/L x:tfGt/0f u/]sf] kfOPg . lhG;L

;fdfg x:tfGt/0f x'g g;Sbf nut oyfy{ x'g g;Sg], ;fdfgsf] b'?kof]u x'g ;Sg] / ;fdfg

x/fpg ;Sg] ;Defjgf /x]sf]n] ;fljs ufpF ljsf; ;ldltdf /x]sf ;Dk"0f{ lhG;L ;fdfg nut v8f

u/L xfn uflePsf] ufpFkflnsfdf bflvnf ug'{kb{5 .

4. ;fljs sflnvf]nf uf=lj=;= tkm{sf] M n]vfk/LIf0f ubf{ b]lvPsf]] Joxf]/f b]xfo 5g\ .

4.1. cfos/ M cfos/ P]g @)%* cg';f/ s'g} sfof{non] ;fdfg vl/b ul/ ;f]sf] e'QmfgL lb+bf e'QmfgL

/sdsf] !=% k|ltztsf] b/n] clu|d cfos/ s§L ug'{ kg]{ Joj:yf 5 . b'O{ cfk"lt{stf{nfO{ e'QmfgL

lb+bf ?=%,@%).– clu|d s/ s§L gu/]sf]n] c;"n ug'{kb{5 .

5. ;fljs ;fb]jf uflj; tkm{sf] M n]vfk/LIf0f ubf{ b]lvPsf]] Joxf]/f b]xfo 5g\ .

5.1. cfos/ M cfos/ P]g @)%* cg';f/ eQf jfktsf] /sd e'QmfgL lb+bf !% k|ltztsf] b/n] clu|d

cfos/ s§L ug'{kg]{ Joj:yf 5 . ef}=g+=!)–@)&#÷(÷@! af6 u|fld0f ljsf; k|lzIf0f s]Gb|,

sjnk'/L, emfkfnfO{ ?=@%,))).– e'QmfgL ubf{ s§f ug'{kg]{ ?=#,&%).– s§f gu/]sf]n] c;"n

x'g'kb{5 .

6. ;fljs cfFvf]k uflj; tkm{sf] M n]vfk/LIf0f ubf{ b]lvPsf]] Joxf]/f b]xfo 5g\ .

6.1. cfos/ M– cfos/ P]g @)%* cg';f/ ;fdfg vl/bsf] e'QmfgL lb+bf e'QmfgL /sdsf] !=%

k|ltztsf] b/n] clu|d cfos/ s§L ug'{ kg]{ Joj:yf 5 . cf7 cfk"lt{stf{nfO{ sfof{no ;fdfu|L

nufotsf] e'QmfgL lb+bf ?=@#*@.() clu|d s/ s§L gu/]sf]n] c;"n ug'{kb{5 .

6.2. axfn s/ M Ps pkef]Qmf ;ldltnfO{ ?=&%))).)) e'Stflg ubf{ x]le OSjLkd]G6 k|of]u u/]sf] egL

Ps sG6«S;g P08 x]eL OSjLkd]G6 k|f=ln=sf] ?=&%))).) lan k]z ePsf]df cfos/ P]g, @)%*

adf]hLd !) k|ltztsf b/n] ?=&%)).— c;"n ug'{kg]{df ?=!!@%.— dfq s§L u/]sf]n] ?=^#&%.—

pkef]Qmf ;ldltnfO{ lhDd]jf/ agfO{ c;"n ug'{kg]{{5 .

6.3. clu|d cfos/ M cfos/ P]g @)%* cg';f/ ;fdfg vl/b ul/ ;f]sf] e'QmfgL lbFbf e'QmfgL /sdsf]

!=% k|ltztsf] b/n] clu|d cfos/ s§L ug'{kg]{ Joj:yf 5 t/ $ cfkl"t{stf{x?nfO{ sfof{no

;fdfg nufotsf] e'QmfgL lb+bf ?=!,!!).– clu|d s/ s§L gu/]sf]n] c;"n ug'{kb{5 .

6.4. clu|d s/ M cfos/ P]g @)%* cg';f/ sfof{non] eQf jfktsf] /sd e'QmfgL lbbf+ !% k|ltztsf]

b/n] clu|d cfos/ s§L ug'{kg]{ Joj:yf 5 . Ps k|lzIf0f s]Gb| dfkm{t vr{ ubf{ clu|d s/

?=^,@%).– s§L gu/]sf]n] c;"n ug'{kb{5 .



7. lan ekf{O{ M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf] lgod (-@_ df

vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] lgDgfg';f/sf] vr{ ubf{

vr{sf] k'li6 x'g] lan ekf{O{x? k]z gu/]sf]n] c;"n ug'{kb{5 .

7.1. ;+;b ljsf; sfo{qmd cGtu{t ;8s lgdf{0f ?=@,)),))).— sf] vr{dWo] ?= @),))).– sf]

ljnekf{O{ k]z ePsf] 5}g .

7.2. cfªvf]k–!, ;fAnfv'–*, lj/fhjf/L j/8fF8f l;gfd k~rdL ;8s lgdf{0f pkef]Qmf ;ldltnfO{

e'QmfgL] ?=@,)),))).– lbPsf] / pQm /sdnfO{ k|dfl0ft ug]{ ljn e/kfO{ k]z ePsf] 5}g .

7.3. ;fAnfv' v8sf ufFp ;fjfbLg lnDa'lbg s[lif ;8s df]6/af6f] pkef]QmfnfO{ lbPsf] ?= @,)),))).–

k'i6L ug]{ sfuhft k]z ePsf] 5}g .

8. ;fljs ;fAnfv' uflj; tkm{sf] M n]vfk/LIf0f ubf{ b]lvPsf]] Joxf]/f b]xfo 5g\ .

8.1. s/ M cfos/ P]g, @)%* sf] bkmf ()-$_ df clu|d cfos/ s§L ul/Psf] /sd dlxgf e'Qmfg

ePsf] @% lbgleq bflvnf ug'{kg]{ Joj:yf 5 . t/ s§L ul/Psf] ;fdflhs ;'/Iff jfktsf]

?=#,))).–, cGo ?=^%%.– / kfl/>lds s/ jfktsf] ?=&%).– u/L hDdf ?=$,$)%.– bflvnf u/]sf]

k|df0f k]z gePsf]n] bflvnf u/]sf]\ k|df0f k]z ug'{kb{5 .

8.2. k]ZsL M cfly{s jif{sf] cGTo;Dddf kfFr sd{rf/Lsf] gfddf ?=@,!!,))).– k]ZsL km5\of}{6 afFsL

b]lvPsf]n] cfly{s sfo{ljlw lgodfjnL, @)^$ cg';f/ km5\of}{6 x'g'kb{5 .

9. ;fljs d]x]n] uflj; tkm{sf] M n]vfk/LIf0f ubf{ b]lvPsf]] Joxf]/f b]xfo 5g\ .

9.1. clu|d s/ M cfos/ P]g @)%* cg';f/ s'g} sfof{non] ;fdfg vl/b ul/ ;f]sf] e'QmfgL lb+bf

e'QmfgL /sdsf] !=% k|ltztsf] b/n] clu|d cfos/ s§L ug'{kg]{ Joj:yf 5 . Ps :6]Zg/L ;]G6/

P08 ;Knfo;{ nfO{ e'QmfgL lb+bf ?=()).– clu|d s/ s§L u/]sf] gkfOPsf]n] ?=()).– c;"n

ug'{kb{5 .

9.2. e|d0f eQf M e|d0f vr{ lgodfjnL, @)^$ sf] lgod &-$_ df ;/sf/L sfhdf vl6Psf] kbflwsf/L

jf sd{rf/Ln] sfhaf6 sfof{no kms]{sf] lbgsf] kfpg] b}lgs eQfsf] kRrL; k|ltzt kfpg] Joj:yf

5 t/ lgodfjnL ljk/Lt ef}=g+=% ldlt @)&#÷^÷^ jf6 ? ^)).– / ef}=g+=*, !) / !! ldlt

@)&#÷^÷$ jf6 ? ()). j9L e'Stflg u/]sf] kfOPsf]n] ;f] /sd c;"n ug'{kb{5 .

10. k]ZsL M cfly{s jif{sf] cGTo;Dddf rf/ sd{rf/Lsf] gfddf uPsf] ?=@,)%,))).– km5\of}{6 x'g afFsL

b]lvPsf]n] km5\of}{6 x'g'kb{5 .

11. lhlj; bflvnf M dfnkf]t jfktsf] ?=^$^.– lh=;=;=df bflvnf ug'{kg]{df u/]sf gkfOPsf]n] bflvnf

u/L k|df0f k]z ug'{kb{5 .

12. ;fljs ;'?DvLd uflj; tkm{sf] M n]vfk/LIf0f ubf{ b]lvPsf]] Joxf]/f b]xfo cg';f/ 5g\ .

12.1. s/ M cfos/ P]g, @)%* sf] bkmf ()-$_ df clu|d cfos/ s§L ul/Psf] /sd e'QmfgL ePsf] @%

lbgleq bflvnf ug'{kg]{ Joj:yf 5 t/ s§L ul/Psf] cu|Ld cfos/ jfktsf] ?=%,(*(.– ;DjGwLt

vftfdf bflvnf u/]sf] k|df0f k]z gePsf]n] bflvnf ug'{kb{5 .

12.2. clu|d s/ M– cfos/ P]g @)%* cg';f/ s'g} sfof{non] ;fdfg vl/b ul/ ;f]sf] e'QmfgL lb+bf

e'QmfgL /sdsf] !% k|ltztsf] b/n] clu|d cfos/ s§L ug'{kg]{ Joj:yf 5 . b'O{ cfkl"t{stf{nfO{

sfof{no ;fdfg jfktsf] ?=$,$&).– e'QmfgL lb+bf clu|d s/ s§L gu/]sf]n] c;"n ug'{kb{5 .

13. d"No clej[l4 s/ M ;fj{hlgs vl/b P]g @)^# tyf lgodfjnL @)^$ cg';f/ d"No clej[l4 s/df

btf{ ePsf];+u vl/b ug'{kg]{ Joj:yf 5 . sfof{non] ljleGg ldltdf vl/b ubf{ d"No clej[l4 s/df

btf{ gePsf];+u vl/b u/]sf] kfOof] . o;/L vl/b ug{ ldNg] b]lvPg .

13.1. nIfLt sfo{qmd cGtu{t hftLo e]ife';f vl/b ubf{ Ps l;nfO{ tyf k|lzIf0f s]Gb|sf] kfg (Pan)

ljnaf6 ldlt @)&#.(.!% df ?=&%*!%.)) sf] vl/b u/]sf] kfOof] .

13.2. h]i7 gful/s ;Ddfg sfo{qmd cGtu{t Ps sk8f k;naf6 Anfªs]6 vl/b ubf{ kfgaf6

?=$*,))).– sf] vl/b u/]sf] kfOof] .

13.3. e]ife';f vl/b sfo{qmd cGtu{t Ps :6f];{af6 kfg lan cGtu{t ?=(),!)).– k'FhLut cg';Gwfg

tyf k/fdz{ zLif{s cGtu{t bLK;g k':ts :6]Zg/L tyf hg/n c8;{ ;Knfo;{ tf=g=kf= $ af6

kfg ljnjf6 ?=*),))).– sf] vl/b u/]sf] kfOof] .

13.4. k'FhLut cg';Gwfg tyf k/fdz{ zLif{s cGtu{t Ps 6«]8;{ jf6 kfg ljnaf6 ?=(@,))).– sf] vl/b

u/]sf] kfOof] .

14. k]ZsL M cfly{s sfo{ljlw lgodfjnL, @)^$ cg';f/ ;dod} k]ZsL km5\of}{6 x'g'kb{5 . cfly{s jif{sf]



cGTo;Dddf rf/ sd{rf/Lsf] gfddf uPsf] k]ZsL ?=*,^%,))).– km5\of}{6 x'g afFsL b]lvPsf]bn]

km5\of}6 ug'{ kb{5 .

15. l;lbªjf ufFpkfnLsf tkm{sf] tkm{sf] M n]vfk/LIf0f ubf{ b]lvPsf]] Joxf]/f b]xfo cg';f/ 5g\ .

15.1. axfn s/ M cfos/ P]g @)%* cg';f/ s'g} sfof{non] axfn tyf ef8f e'QmfgL lbFbf e'QmfgL

/sdsf] !) k|ltztsf] b/n] clu|d cfos/ s§L ug'{kg]{ Joj:yf 5 . b'O{ ;jf/LnfO{ l/he{sf]

?=$$,))).– e'QmfgL lb+bf ?=$,$)).– clu|d s/ s§L gu/]sf]n] c;"n ug'{kb{5 .

15.2. clu|d s/ M cfos/ P]g @)%* cg';f/ s'g} sfof{non] ;fdfg vl/b ul/ ;f]sf] e'QmfgL lb+bf

e'QmfgL /sdsf] !=% k|ltztsf] b/n] clu|d cfos/ s§L ug'{kg]{ Joj:yf 5 . b'O{ cfk"lt{stf{nfO{

e'QmfgL lb+bf ?=#,#%&.– clu|d s/ s§L gu/]sf]n] c;"n ug'{kb{5 .

15.3. clu|d s/ M cfos/ P]g @)%* cg';f/ eQf jfktsf] /sd e'QmfgL lbFbf !% k|ltztsf] b/n] clu|d

cfos/ s§L ug'{kg]{ Joj:yf 5 . ef}=g+=&–@)&$.)#.)% af6 >L l/lUhË dN6L k|kf]h OG6/g]zgn

k|fOh]h, tfKn]h'ËnfO{ ?=!^)%)).)) e'QmfgL ubf{ s§f ug'{kg]{ ?=@$,)&%. s§f gu/]sf]n] c;"n

ug'{kb{5 .

15.4. axfn s/M cfos/ P]g, @)%* cg';f/ s'g} axfn tyf ef8f e'QmfgL lbFbf e'QmfgL /sdsf] !)

k|ltztsf] b/n] clu|d cfos/ s§L ug'{kg]{ Joj:yf 5 . ;DalGwt pkef]Qmf ;ldltx?n] ljleGg

lgdf{0f sfo{ ubf{ x]eL OSjLkd]GG6 k|of]u u/]sf] lan ekf{O{ k]z u/L /sd e'QmfgL lnPsf] kfOof] .

x]le OSo"kd]G6 k|of]u u/]sf] lan k]z u/L e'QmfgL u/]sf] /sddf ?=@,*$,&@(.– axfn s/ s§f

gul/ e'QmfgL u/]sf]n] ;DalGwtnfO{ lhDd]jf/ agfO ?=@,*$,&@(.– c;"n ug{'kb{5 .

16. lan ekf{O{ M sfof{non] ljleGg ;fdfg vl/b u/L vr{ ubf{ vr{sf] k'li6 x'g] lan ekf{O{x? k]z

ug'{kg]{ Joj:yf 5 . uf]=ef}=g+=( ldlt @)&$÷#÷@^ df vr{nfO{ k|dfl0ft ug]{ ?=%)))).– sf] ljn

e/k{fO{ j]u/ e'QmfgL u/]sf]n] pQm /sd c;"n x'g'kb{5 .

17. txlan M uf]=ef}= g+=!& ldlt @)&$÷#÷#! Dff cfGt/Ls cfo a}s bfvLnf gu/L ;f]e}m vr{ u/]sf]

?=!#!).– lgoldt dfGg ;lsPg .

18. s/ aLhs M ;fj{hlgs vl/b P]g @)^# tyf lgodfjnL @)^$ cg';f/ d"No clej[l4 s/df btf{

ePsf] laqm]tfaf6 vl/b ug'{kg]{ Joj:yf 5 . uf]=ef}=g+=# ldlt @)&$÷#÷@% df kF'lhut vr{

cGtu{t >L l;Fx]Za/L df=lj=n]fO{ Kofg ljnaf6 ?=!,$),))).– df emf]nf vl/b ubf{ s/ aLhs k]z

gePsf]n] d"No clej[l4 s/df btf{ ePsf];+u dfq vl/b ug'{kb{5 .

19. ljn ekf{O{ M ef}=g+=# ldlt @)&$÷#÷!^ df lgdf{0f cGtu{t Ps dlxnf ljsf; ;d'xnfO{ e'QmfgL

lbFbf lan e/kfO{ eGbf ?=@),($).– e'QmfgL u/]sf]n] pQm /sd c;"n ug'{kb{5 .

20. hfgsf/L M d"No clej[l4 s/ lgodfjnL @)%# sf] lgod ^-s_ adf]lhd 7]Ssf lbg] ;/sf/L

lgsfon] cfkm'n] u/]sf] 7]Ssf ;Demf}tf / s/ e"QmfgLsf] hfgsf/L ;DalGwt cfGtl/s /fh:j

sfof{nodf lbO{ s/ e'QmfgL ;DalGwt 7]s]bf/nfO{ ug'{kg]{ Joj:yf 5 . ;f] lgodfg';f/ ;DalGwt

kIfnfO{ hfgsf/L lbPsf] kfOPg . ;dod} hfgsf/L lbg'kb{5 .

21. cfGtl/s lgoGq0f k|0fnLM– :yflgo :joQf zf;g P]g, @)%% tyf lgodfjnL @)%^, :yflgo

lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd lhG;L, n]vf, gub, sfo{s|d vr{, k|zf;lgs

vr{ nufotdf cfGtl/s lgoGq0f k|dfjsf/L agfpg' kg]{ Joj:yf 5 . t/ sfo{ ljj/0f agfO{

sfo{Gjog gu/]sf], ;fdfu|L vl/bsf] nfut cg'dfg tof/ gu/]sf], e|d0f k|ltj]bg tof/ gu/]sf],

vl/b of]hgf gagfPsf], 6's|fkf/L vl/b u/]sf], lhG;L lg/LIf0f gu/]sf], btf{ rnfgL gu/]sf], ljljw

vr{df lgoGq0f gu/]sf] h:tf sld sdhf]/L b]lvPsf 5g\ . sfdsf] k|s[lt cg';f/ cfGtl/s

lgoGq0f k|0ffnL tof/ u/L sfo{ ;DkbgnfO{ lgoGq0f, ldtJooL / kf/bzL{ Pad e/kbf]{

agfpg'kb{5 .

a]¿h" l:ytL

of] jif{ n]vfk/LIf0faf6 ¿=! s/f]8 &% nfv (^ xhf/ a]?h" b]lvPsf]dWo] c;"n ug{'kg]{ ¿=$ nfv !( xhf/

lgoldt ! s/f]8 %* nfv (^ xhf/ / k]ZsL ¿=!@ nfv *! xhf/ /x]sf] 5 .



kmQmfªn'Ë ufpFkflnsf


utjif{sf] ?=&% xhf/ o; jif{sf] cfo ?=% s/f]8 @ nfv $% xhf/ ;d]t ?=%# nfv @) xhf/

cfo eO{ ?=$ s/f]8 &* nfv (^ xhf/ vr{ ul/ ?=&$ nfv @$ xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]jf/sf]

n]vfk/LIf0f u/L b]lvPsf Joxf]/f b]xfo cg';f/ 5g\M



sfo{bIftf, k|efjsf/Ltf / cf}lrTosf] b[li6sf]0fn] cfDbfgL, vr{, gub df}Hbft tyf cfos/

sf/f]af/ ;DaGwL Joj:yf / lgod kof{Kt 5g / ltlgx¿sf] kfngf u/LPsf] 5 eGg] s'/fdf ljZj:t

x'g'kg]{]{ pNn]v 5 . ;f];DaGwdf sfof{nosf] ljQLo hjfkmb]lxtf tyf pQ/bfloTj kfngfsf] l:ytL

d"NofÍg ubf{ hf]lvdx? klxrfg gu/]sf], cg'udg tyf ;'k/Lj]If0f, a]?h" km5\of}{6 gu/]sf], ;+lIfKt

jflif{s k|ltj]bg tof/ gu/]sf], clwsf/ / lhDd]jf/L gtf]s]sf], lhG;L lg/LIf0f gu/]sf], lhG;L ;+s]t

k|bfg gu/]sf], dd{t clen]v g/fv]sf], lhG;L x:tfGt/0f gu/]sf], jflif{s vl/b of]hgf, cg'udg

d"NofÍg / jflif{s k|ult k|ltj]bg h:tf sfo{df lhDd]jf/L k"0f{ ?kdf kfngf u/]sf] kfOPg . ljQLo

hjfkmb]xLtfnfO{ ;'b[9 agfpg g]t[Tj ls|oflzn x'g' h?/L 5 .

2. cfly{s ljj/0f M kmStfªn'Ë ufpFkflnsfsf] cfly{s ljj/0fdf b]lvPsf Joxf]/f lgDg 5g\ .

2.1. kmStfªn'Ë ufpFkflnsf g]kfn ;/sf/sf] lg0f{o cg';f/ @)&#.!!.@* b]lv u7g ePsf]n] ;fljs

lhDd]jf/L gx'g' kg]{df k]z u/]sf] cfly{s ljj/0fdf lhDd]jf/L b]vfOPsf] ?=#%,@(,&&$.– sf]

;DaGwdf k'i6\ofO{ k]z x'g'kb{5 .

2.2. j8fx?sf] a}+s df}Hbft k]z gePsf]n] cfly{s ljj/0f le8fg ug{ g;lsPsf] ?=^,#%,(!,##%.– sf]

jf/] a}+s ljj/0f ;d]t k]z u/L lx;fa olsg x'g'kb{5 .

2.3. ;fljs lgsfox?sf]] df}Hbft lkmtf{ u/]sf] k|df0f k]z gePsf] ?=*@,*%,)@#.– / cfGtl/s ;|f]t

?=@@,@)^.!^ ;d]t hDdf ?=*#,)&,@#).– / :yfgLo txsf] ?=&$,@$,&)!.– u/L hDdf

?=!,%&,#!,(#!.– sf] lkmtf{sf] k|df0f k]z x'g'kb{5 .

3. a}+s ljj/0f M k]z ePsf] Plss[t cfo–Joodf cGtu{t j8f sfof{nosf] ;d]tsf] /fh:j, w/f}6L,

k]ZsL, sNof0f sf]if / ljkb Joj:yfkg ;d]tsf] a}+s df}Hbft le8fg x'g] ljj/0f k]z x'g'kb{5 .

4. ljif]z eQf M sfo{/t s'g} sd{rf/Ln] g]kfnsf] k|rlnt P]g adf]lhd tna eQf bfjL ug'{ kg]{

Joj:yf 5 . sfo{sf/L clws[tn] $ dlxgfsf] ?= $),))).– eQf e'QmfgL lnbf !% k|ltzt cfos/

?= ^,))).– s6\6L ul/ ?=#$,))).– lnPsf]n] ;f] kfpg] cfwf/ gePsf]n] c;"n ul/ j]?h' vftfdf

bfvLnf x'g'kb{5 .

5. af6f] lgdf{0f M cf]nfªr'Ëuf]nf l6ktfnf df]6/ af6f] lgdf{0f sfo{ Ps lgdf{0f Joj;foLsf] ef/L

pks/0f k|of]u u/L ?=%&,!*,))).– e'QmfgL ubf{ b]xfosf Joxf]/f b]lvPsf 5g M–

5.1. l6ktfnf df]6/ af6f] lgdf{0fsf] sfd ;DkGg ePsf] sfo{ ;DkGg, nfut cg'dfg / b/ ljZn]i0f /

af6f] lgdf{0f ;ldltsf] ldlt @)&$ h]i7 ( ut]sf] lg0f{o k]z eof] . lgdf{0f Joj;foLsf] ef/L

pks/0f k|of]u u/L ?=%&,!*,))).– sf] sfdsf] e'QmfgLdf !) k|ltzt axfn s/ ?=%,&!,*)).–

s§f ug'{ kg]{df !=% k|ltzt clu|d s/ dfq ?=*%,&&).– s§L ul/ gk'u axfn s/ ?=$,*^,!#).–

s§f u/L c;"n x'g'kb{5 .

5.2. l6ktfnf df]6/ af6f] lgdf{0f ;ldltsf cWoIfsf] lgj]bg ;+nUg /fvL Ps lgdf{0f Joj;foLsf] ef/L

pks/0f k|of]u u/]sf] Kofg lahs ;+nUg /fvL af6f] kx'Fr gePsf] :yfgdf ;d]t ef/L pks/0f

k|of]u u/]sf] hgfO{ ?=^*,*@,)*(.– sf] sfo{ u/fPsf] egL pkef]QmfnfO{ g} ?=%&,!*,))).–

e'QmfgL u/L vr{ n]v]sf] / ;f]xL lgdf{0f ;]jfnfO{ ?=%&,!*,))).– a'emfPsf]] gb]lvPsf]n] ;f] sfo{

u/fPsf] ;DaGwdf Plsg u/L lgdf{0f ;]jfn] a'em]sf] ekf{O{ ;d]t k]z x'g'kb{5 .

6. cfGtl/s n]vfk/LIf0f – :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod


ug'{kg]{ pNn]v 5 . cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] b]xfosf] a]?h" clGtd n]vfk/LIf0fsf]

;do;Dd km5\of}{6 u/]sf] gb]lv+bf cfjZos sf/afxL u/L km5\of}{6 ug'{kb{5 .



6.1. cfos/ P]g adf]lhd eQf jfktsf] e'QmfgL lbbf+ !% k|ltztsf] b/n] clu|d cfos/ s6\6L ug'{ kg]{

Joj:yf 5 . k|fljlws ;]jf k/fdz{ jfkt Ps JolQmnfO{ ? *),^)).– e'QmfgL ubf{ !% k|ltztn]

x'g] ?=!@,)().– s§f gu/]sf]n] s§f ul/ c;"n ug'{kb{5 .

6.2. lgodsf] kfngf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !(( df k|To]s

:yfgLo lgsfon] cfo, Joo, w/f}6L, lhG;L / cGo cfDbfgL vr{sf] n]vf :jLs[t 9fFrfdf /fVg'kg]{

pNn]v 5 . ufpFkflnsf l:yt j8f sfof{nox?sf] ;|]:tf k/LIf0f ubf{ ;+3 ;+:yfx?nfO{ of]hgfut

;fdfu|L nufot cGo ljleGg ;fdfu|L ljt/0f u/]sf]df cf+lzs ?kdf dfq x:tfGt/0f km/fd e/L

ljt/0f ug]{ u/]sf] b]lvof] . clwsf+z ;fdfu|L vl/b cfb]z, bflvnf k|ltj]bg tyf ;fdfu|L

x:tfGt/0f gu/L e'QmfgL lbPsf] kfOof] . o;/L l;w} e'QmfgL lb+bf ;fdfu|Lsf] b'?kof]u x'g;Sg]

ePsf]n] lgoddf ePsf] Joj:yfsf] kfngf ug'{kb{5 .

6.3. n]vf – k|To]s sfof{non] ljlgof]hg, /fh:j, w/f}6L / cGo sf/f]af/sf] n]vf dxfn]vf k/LIfssf]

sfof{non] tf]s]sf] 9fFrfdf /fVg'kg]{ Joj:yf 5 . ufpFkflnsf cGtu{t j8f sfof{no tyf ;fljssf

rf/j6} ufpF ljsf; ;ldltx?n] @)&# kmfu'g @& ;Ddsf] a}+s gubL lstfadf hf]8 hDdf gu/]sf],

vr{sf] kmfF6jf/L, k]ZsL afFsLsf] ljj/0f gagfPsf] ;fy} a}+s gubL lstfa, lhG;L vftf k|dfl0ft

u/]tfklg a}+s :6]6d]G6 ;lxt cf=n]=k= u/fPsf] gb]lv+bf u/]sf] vr{ Plsg ug{ ;lsb}g . h;af6

cfly{s sf/f]af/ lgod;+ut g} ePsf] 5 eGg ;lsPg . o; ;DaGwdf tfn's sfof{non] ;d]t

j8f dfk{mt x'g] cfly{s sf/f]af/nfO{ lgoGq0f ug'{kb{5 .

6.4. j]?h' clen]vM– ;+l3o dfldnf tyf :yflgo ljsf; dGqfnosf]] kl/kq adf]lhd ufpFkflnsf tyf

gu/kflnsfdf ;dflxt ePsf ;fljssf lgsfosf] gfddf /x]sf] k]ZsL tyf j]?h' clen]v

;dfof]hg ePsf] :yfgLo txdf sfod u/L lgodfg';f/ k]ZsL km5Øf}{6 tyf j]?h' ;Dk/LIf0f sfo{

ug'{kb{5 . :yfgLo txdf a]?h' clen]v, k]ZsL aFfsLsf]] ljj/0f tyf ;f]sf] km5\Øf}{6sf] clen]v

/x]sf] kfO{Pg .

6.5. lhG;L lg/LIf0fM k|To]s cfly{s jif{ ;DffKt ePkl5 sfof{nodf ljBfdfg /x]sf] lhG;Lsf] cj:yf

l7s 5 elg lhG;L lg/LIf0f u/L k|ltj]bg k]z ug'{ kg]{ Joj:yf ePsf]df ;f] ePsf] kfO{Pg .

lg/LIf0f gx'bf lhG;L ;dfg sfof{no k|of]hgdf g} vr{ ePsf] PsLg x'g] cj:yf gx'Fbf lg/LIf0f

x'g'kb{5 .

6.6. btf{ / rnfgL M sfof{nodf k]z x'g cfPsf ;a} sfuhftx? clgjfo{ btf{ ug'{ kg]{ / aflx/ ;+:yfdf

kqx? k7fpFbf clgjfo{ ?kdf rnfgL ug'{kb{5 . o;} u/L k'lhut sfo{ ug'{ eGbf cufl8 ;DalGwt

sfdsf] nfut Oli6d]6 u/L sfof{nodf k]z u/L btf{ ug'{ kg]{ / sfo{ ;DkGg ePkl5 tof/ ul/g]

sfo{;DkGg k|ltj]bg klg ;DalGwt sfof{nodf btf{ ug]{ clgjfo{ Joj:yf ul/g'kb{5 .

6.7. ljljw vr{ M ufFpkl/ifb, cGo ;ef ;df/f]xdf vfhf, vfgf gf:tf nufotsf vr{x?sf] ekf{Ox?

k]z u/L e'QmfgL lnPsf] kfO{of] . vfgf, gf:tf, lrof cflbsf] vr{ ug]{ dfkb08 gv'nfO{ vr{ u/]sf]

kfO{of] . zLif{s cGt/ut w]/} vr{ b]lvPsf]n] o:tf vr{nfO{ cljnDa lgoGq0f ul/g' kb{5 .

6.8. ljljwM– :yflgo :joQ zf;g P]g @)%% tyf lgodfjnL @)%^,:yflgo lgsfo cfly{s k|zf;g

lgodfjnL @)^$ adf]lhd lhG;L, n]vf, gub, sfo{s|d vr{, k|zf;lgs vr{ nufotdf cfGtl/s

lgoGq0f k|dfjsf/L agfpg' kg]{ Joj:yf 5 . sfo{ ljj/0f agfO{ sfo{Gjog gu/]sf], ;fdfu|L

vl/bsf] nfut cg'dfg tof/ gu/]sf],e|d0f k|ltj]bg tof/ gu/]sf], vl/b of]hgf gagfPsf],

6's|fkf/L vl/b u/]sf] h:tf sdL sdhf]/L b]lvPsf] 5 . sfdsf] k|s[ltcg';f/ cfGtl/s lgoGq0f

k|f0ffnL tof/ u/L sfo{ ;DkfbgnfO{ lgoGq0f,ldtJooL / kf/bzL{ Pad e/kbf]{ agfpg' kb{5 .

7. ;fjflbg ufpF ljsf; ;ldltM n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo jdf]lhd /x]sf] 5 .

7.1. dfnkf]t M– :yfgLo :jfoQ zf;g P]g,@)%% sf] bkmf %%-v_df dfnkf]t jf e"lds/sf] @% k|ltzt lhNnf ljsf; ;ldltnfO{ a'emfpg' kg]{ pNn]v 5 . uf=lj=;=sf] dfnkf]t jfktsf] >]:tf

n]vfk/LIf0fsf] s|ddf k]z gePsf]n] s] slt c;"n eP gePsf] Plsg ug{ ;lsPg . sfof{non]

5fgljg u/L olsg ug'{kb{5 .

7.2. ljnekf{O M– ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@# df ljn ljhssf] e'QmfgL ubf{

;Ssn ljhs lng' kg]{ Joj:yf 5 . ;|]:tf k/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo jdf]lhd /x]sf] 5 .

7.2.1. ?=@#!&)).– sf] kN;/ df]6/;fO{sn vl/b u/]sf] ljn / cGo sfuhft ;lxt df]6/;fO{sn wgL

k|df0f kq n]vfk/LIf0fsf] qmddf k]z gePsf]n] ;Ssn lan tyf btf{ k|df0f kq k]z ug{''kb{5 .



7.2.2. t]ªu]kf emf]=k' lgdf{0fsf] nflu ?=!,)),))).– e'QmfgL ubf{ ;Ssn ljn k]z gu/]sf]n] ;Ssn lan

k]z ug{'kb{5 .

7.3. :jLs[t ah]6M– kl/ifbn] :jLs[t u/]sf] ?=!(,@),%!).– ePklg ?=#^,@%,#*).– vr{ u/]sf]n]

?=!&,)$,))).– ;+zf]lwt l:js[t sfo{qmd cg';f/ sfo{qmd k]z ug{'kb{5 .

7.4. a}+s ljj/0f M a}+s lx;fj ljj/0f tyf cfGtl/s n]vfk/LIf0f k|ltj]bg k]z gePsf]n] lx;fj le8fg

u/L Plsg ug{ ;lsPg . cfGtl/s n]vfk/LIf0f k|ltj]bg k]z gu/]sf] sf/0f ;DaGwdf lhDd]jf/

agfO{ a}+s lx;fj ljj/0f ;d]t k]z x'g'kb{5 .

8. v]h]lgd ufpF ljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo jdf]lhd /x]sf] 5 .

8.1. dfnkf]t lkmtf{ M :yfgLo :jfoQ zf;g P]g,@)%% sf] bkmf %%-v_ df dfnkf]t jf e"lds/sf] @%

k|ltzt lhNnf ljsf; ;ldltnfO{ a'emfpg' kg]{ pNn]v 5 . uf=lj=;=n] dfnkf]t jfkt /fhZj

;+sng u/]sf uf]ef} g+= !^ ldlt @)&#.!!.@& dfnkf]t jfktsf] ?=@!,(*).– ;+sng u/]sf]df

lh=lj=;= @% k|ltztn] x'g cfpg] ? %,$(%.– bfvLnf u/L afFsL /=!^,$*%.– j}s bflvnf u/L

vr{ ug'{ kg]{df ;f] gul/ ;f]em} vr{ u/]sf]n] cfDbfgL ghgfO{ / l:js[t sfo{qmd j]u/ vr{ ug]{

cfwf/ k]z ug'kb{5 .

8.2. txlan vr{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @ df sfof{non] k|fKt

u/]sf] cfDbfgL uf]Zjf/f ef}r/ p7fO{ ;DalGwt vftfdf cfDbfgL afFwL To:tf] gub k|fKt ePsf]

ef]lnkN6 ;Dd a}+s bflvnf ug'{kg]{ pNn]v 5 . sfof{non] cfGtl/s cfosf] ?= !),!%).– a}+s

bflvnf gu/L ;f]em} vr{ n]v]sf] lgod ;Ddt b]lvPg . o:tf] sfo{df lgoGq0f ug'{kb{5 .

8.3. clu|d s/ M cfos/ P]g @)%* cg';f/ s'g} sfof{non] ;fdfg vl/b ul/ ;f] sf] e'QmfgL lb+bf

e'QmfgL /sdsf] !=% k|ltztsf] b/n] clu|d s/ s6\6L ug'{ kg]{ Joj:yf 5 . Ps ckm;]6 k|];nfO{

?=&#,))).– e'QmfgL ubf{ ?=!,)(%.– s/ s§f gul/] e'QmfgL u/]sf]n] c;"n u/L bflvnf x'g'kb{5 .

8.4. ljnekf{O M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@# df ljn ljhssf] e'QmfgL ubf{

;Ssn ljhs lng' kg]{ Joj:yf 5 . ;|]:tf k/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo jdf]lhd /x]sf] 5 .

8.4.1. ?=%),))).– /fxt sfo{s|dsf] vftfdf /sd hDdf u/]sf] t/ n]vfk/LIf0fsf] s|ddf ljt/0f ul/

ekf{O k]z gu/]sf]n] vr{ dfGg ;lsPg . nlIft sfo{s|d gu/L df}Hbft /x]sf] /sd bflvnf

ug'{kb{5 .

8.4.2. :jf:Yo rf}sLsf] nflu ?= #^,))).– kmlg{r/ vl/b u/]sf] jLn k]z u/L ?=$),))).– e'QmfgL

lbPsf]n] ljn ekf{O{ eGbf a9L e'QmfgL ePsf] ?=$,))).– ;DalGwt kIf;+u c;"n pk/ u/L bflvnf

ug'{kb{5 .

8.4.3. n]vfk/LIf0fsf] qmddf a}+s lx;fj ljj/0f k]z gePsf]n] lx;fj le8fg u/L Plsg ug{ ;lsPg .

k]z gu/]sf] sf/0f k]z x'g'kb{5 .

8.5. cfGtl/s n]vfk/LIf0fM :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod @)@-

!_ df cfGtl/s n]vfk/LIf0faf6 cf}+NofOPsf] a]?h" clGtd n]vfk/LIf0f x'g' cufj} km5\of}{6 ug'{kg]{

pNn]v 5 . cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] lgDgfg';f/sf] a]?h" clGtd n]vfk/LIf0fsf]

;do;Dd km5\of}{6 u/]sf] gb]lv+bf b]xfosf a]?h"sf ;DaGwdf cfjZos sf/afxL u/L km5\of}{6

ug'{kb{5 .

8.5.1. v]h]lgd * le/df kmnfd] af/ lgdf{0f ug{ >L nIdL k|;fb cG5ªaf]nfO{ lbPsf] k]ZsL ?=&),))).–

km5\of}{6 x'g'kb{5 .

8.5.2. s/ bflvnfM cfos/ P]g @)%* sf] bkmf () df @% lbg leq s/ bflvnf ug'{ kg]{ Joj:yf 5 . ?

!&,$!!.– clu|d s§L u/]sf] s/ n]vfk/LIf0f cjlw;Dd bflvnf gu/]sf]n] ;dodf bflvnf x'g'

kb{5 .

8.5.3. k]ZsLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ df k]ZsL] Dofbleq


kmnfd] af/ lgdf{0f ug{ lbPsf] k]ZsL ?=&),))).– / df]6/ af6f] lgdf{0fsf] nflu lbPsf] k]ZsL

?=&),))).– ;d]t ?= !$,)),))).– Plsg ul/ km5\of}{6 x'g'kb{5 .

9. lnªlvd ufpF ljsf; ;ldlt M cfly{s sf/f]jf/sf] k]z eP ;Ddsf] ;|]:tf k/LIf0f ubf{ b]lvPsf

Joxf]/f b]xfo jdf]lhd /x]sf] 5 .



9.1. dfnkf]t lkmtf{sf] /sd vr{ M :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf %%-v_ df dfnkf]t jf

e"lds/sf] @% k|ltzt lhNnf ljsf; ;ldltnfO{ a'emfpg' kg]{ pNn]v 5 . dfnkf]t jfktsf] >]:tf

n]vfk/LIf0fsf] s|ddf k]z ePg . dfnkf]t jfktsf] ?sd ?=%,@!&.– sf] @% k|ltztn] x'g cfpg]

?= !,#)$.– lh;; bflvnf ug{ kg]{df gu/L ;fljs ;lrjn] ;f]em} gub} vr{ u/]sf]n] c;"n ul/

bflvnf ug'{ kb{5 .


k|fKt ePsf] cfDbfgL uf]Zjf/f ef}r/ p7fO{ ;DalGwt vftfdf cfDbfgL afFwL To:tf] gub k|fKt

ePsf] ef]lnkN6 a}Í bflvnf ug{'kg]{ pNn]v 5 . lgsfon]cfGtl/s cfDbfgL jfktsf] ?=^,))).– j}s

bflvnf gul/ gub} vr{ u/]sf] kfO{of] o:tf] sfo{ lgoGq0f ul/g' kb{5 .

9.3. ef8f tyf jxfn s/ M cfos/ P]g @)%* cg';f/ s'g} sfof{non] axfn tyf ef8f e'QmfgL lb+bf

e'QmfgL /sdsf] !) k|ltztsf] b/n] clu|d s/ s6\6L ug'{ kg]{ Joj:yf 5 . pkef]Qmf dfkm{t lgdf{0f

tyf dd{t sfo{ u/fpFbf ef/L pks/0fsf ef8f b'O{ cfk"lt{stf{nfO{ ?=*,$%,))).– e'QmfgL lb+bf ;f]

jfktsf] !) k|ltzt s/ ?=*$,%)).– s6\6L ug'{kg]{df ?=!#,##%.– dfq s§f u/]sf]n] gk'u

?=&!,!^%.– c;"n x'g'kb{5 .

9.4. df]6/ ;fO{sn vl/b M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@# df ljn ljhssf] e'QmfgL

ubf{ ;Ssn ljhs lng' kg]{ Joj:yf 5 . df]6/;fOsn vl/bsf] nflu ?=@,)^,@)).– e'QmfgL ubf{

;Ssn ljn tyf btf{ k|df0f kq n]vfk/LIf0fsf] qmddf k]z ePg . ;Ssn ljn tyf btf{ k|df0f

kq k]z x'g'kb{5 .

9.5. a}+s lx;fj ljj/0f M n]vfk/LIf0fsf] qmddf a}+s lx;fj ljj/0f k]z gePsf]n] lx;fj le8fg u/L

Plsg ug{ ;lsPg . k]z gu/]sf] sf/0f k]z x'g'kb{5 .

9.6. cfGtl/s n]vfk/LIf0f M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod @)@-


pNn]v 5 . cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] a]?h" clGtd n]vfk/LIf0fsf] ;do;Dd km5\of}{6

u/]sf] gb]lv+bf b]xfosf a]?h"sf ;DaGwdf cfjZos sf/afxL u/L km5\of}{6 ug'{kb{5 .

9.6.1. s/ bflvnf M cfos/ P]g @)%* sf] bkmf () df @% lbg leq s/ bflvnf ug'{ kg]{ Joj:yf 5 .

? !^,%#@.– clu|d s§L u/]sf] s/ n]vfk/LIf0f cjlw;Dd bflvnf gu/]sf]n] ;dodf bflvnf x'g'

kb{5 .

9.7. clu|d s/ M cfos/ P]g @)%* cg';f/ s'g} sfof{non] ;fdfg vl/b ul/ ;f] sf] e'QmfgL lb+bf

e'QmfgL /sdsf] !=% k|ltztsf] b/n] clu|d s/ s6\6L ug'{ kg]{ Joj:yf 5 . df]6/;fOsn vl/bsf]

nflu ?= ?=@,)^,@)).– e'QmfgL ubf{ clu|d s/ s6[f gu/]sf]n] ;f] sf] ?=#,!$*.– bflvnf ug{'kb{5 .

9.7.1. k]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !(@ df k]ZsL] Dofbleq


ljleGg rf/ JolQmnfO{ ljljw sfo{sf] nflu lbPsf] k]ZsL ? 3,84,400.– km5\of}{6 u/]sf] 5}]g .

10. Ovfj' ufpF ljsf; ;ldlt M cfly{s sf/f]jf/sf] k]z eP ;Ddsf] ;|]:tf k/LIf0f ubf{ b]lvPsf

Joxf]/f b]xfo jdf]lhd /x]sf] 5 .

10.1. dfnkf]t lkmtf{{ M :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf %%-v_ df dfnkf]t jf e"lds/sf] @%

k|ltzt lhNnf ;dGjo ;ldltnfO{ a'emfpg' kg]{ pNn]v 5 . dfnkf]t jfktsf] ?sd ?=*,**$.–

sf] @% k|ltztn] x'g cfpg] ?=@,@@!.– lh;; bflvnf ug{ kg]{df gu/L ;fljs ;lrjn] ;f]em}

gub} vr{ u/]sf]n] c;"n ul/ bflvnf ug'{ kb{5 .



ePsf] ef]lnkN6 ;Dddf a}Í bflvnf ug{'kg]{ pNn]v 5 . ;fljs lndlvd uflj; cGt/ut ljleGg

cfGtl/s cfDbfgL jfktsf] ?=@&%). j}s bflvnf gul/ gub} vr{ u/]sf] kfO{of] .

10.3. a}+s ljj/0f M a}+s lx;fj ljj/0f k]z gePsf]n] lx;fj le8fg u/L Plsg ug{ ;lsPg . k]z gu/]sf]

sf/0f k]z x'g'kb{5 .

10.4. cfGtl/s n]vfk/LIf0f M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod @)@-


pNn]v 5 . cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] b]xfosf] a]?h" ;dod} km5\of}{6 ug'{kb{5 .




? !@,#^*.– clu|d s§L u/]sf] s/ n]vfk/LIf0f cjlw;Dd bflvnf gu/]sf]n] ;dodf bflvnf x'g'

kb{5 .

11. tfk]yf]s ufpF ljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo jdf]lhd /x]sf] 5 .


k|ltzt lhNnf ;dGjo ;ldltnfO{ a'emfpg' kg]{ pNn]v 5 . dfnkf]t jfktsf] ?sd ?=#,!!%.– sf]

@% k|ltztn] x'g cfpg] ?=&&*.– lh;; bflvnf ug{ kg]{df gu/L ;fljs ;lrjn] ;f]em} gub} vr{

u/]sf]n] c;"n ul/ bflvnf ug'{ kb{5 .

11.2. txlan vr{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $-@_ df sfof{non]


ePsf] ef]lnkN6 ;Dddf a}Í bflvnf ug{'kg]{ pNn]v 5 . ;fljs lndlvd uflj; cGt/ut ljleGg

cfGtl/s cfDbfgL jfktsf] ?= ?=@,&)).– j}s bflvnf gul/ gub} vr{ u/]sf] kfO{of] .

11.3. w/f}6L M ;fljs tfk]yf]s uf=lj=;=df /x]sf] w/f}6L ?=@,#$,$)).– b]vfOPsf]df s;sf] s] jfkt xf]

JolQmut w/f}6L v'Ng] ljj/0f / cfly{s ljj/0f k]z ePsf]] 5}g .

11.4. a}+s ljj/0f M n]vfk/LIf0fsf] qmddf a}+s lx;fj ljj/0f k]z gePsf]n] lx;fj le8fg u/L Plsg ug{

;lsPg . k]z gu/]sf] sf/0f k]z x'g'kb{5 .

11.5. cfGtl/s n]vfk/LIf0f a]?h' M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod


ug'{kg]{ pNn]v 5 . cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] a]?h" clGtd n]vfk/LIf0fsf] ;do;Dd

km5\of}{6 u/]sf] gb]lv+bf b]xfosf a]?h"sf ;DaGwdf cfjZos sf/afxL u/L km5\of}{6 ug'{kb{5 .


? !@,!@(.– clu|d s§L u/]sf] s/ n]vfk/LIf0f cjlw;Dd bflvnf gu/]sf]n] ;dodf bflvnf x'g'

kb{5 .

11.5.2. k]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !(@ df k]ZsL]

Dofbleq tf]lsPsf] sfo{ljlw ckgfO{ km5\of}{6 ug]{ jf u/fpg] k]ZsL lng] lbg] b'j}sf]

st{Jo /xg] Joj:yf 5 . len]h k|f]kmfOn, jfnd}qL vfg]kfgL, cflgafgL, efiff k|j4{g /

dlxnf lx+;f hgr]tgf ;d]tsf] ?=$!,%),))).– k]ZsL km5\of}{6 x'g'kb{5 .

12. ;fljs n]n]k ufpF ljsf; ;ldlt tkm{sf] M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo jdf]lhd /x]sf]

5 .

12.1. >]:tf k]z gePsf ] M dfnkf]t / cGo b:t'/, w/f}6Lsf] >]:tf Pj+ lx;fj n]vfk/LIf0fsf] qmddf k]z

ePg .

12.2. a}+s lx;fj ljj/0fM a}+s lx;fj ljj/0f k]z gePsf]n] lx;fj le8fg u/L Plsg ug{ ;lsPg . k]z

gu/]sf] sf/0f k]z x'g'kb{5 .


@)@

-!_ df cfGtl/s n]vfk/LIf0faf6 cf}+NofOPsf] a]?h" clGtd n]vfk/LIf0f x'g' cufj} km5\of}{6 ug'{kg]{

pNn]v 5 . cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] km5\of}{6 gePsf b]xfosf a]?h"sf km5\of}{6

ug'{kb{5 .

12.3.1. uf=lj=;=df s'n ?=#,&$#.– dfnkf]t c;"nL ePsf]df ;f] sf] @% k|ltztn] x'g] ?=(#^.–

lh=lj=;=sf]ifdf bflvnf x'g'kb{5 .


!!,)^).– clu|d s§L u/]sf] s/ n]vfk/LIf0f cjlw;Dd bflvnf gu/]sf]n] bflvnf x'g' kb{5 .



Ps z}lIfs ;+:yf lgdf{0f, 9'Ëf km'6fpg] sfd, cflgafgL, efiff k|j4{g / dlxnf l;nfO{ s6fO{ tflnd

;d]tsf] ? 840000.– k]ZsL km5\of}{6 x'g'kb{5

13. cf]nfªr'Ëf]nf ufpFljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo jdf]lhd /x]sf] 5 .



13.1. >]:tf M dfnkf]t / cGo b:t'/sf] lx;fj n]vfk/LIf0fsf] qmddf k]z ePg .

13.2. a}+s lx;fj ljj/0fM n]vfk/LIf0fsf] qmddf a}+s lx;fj ljj/0f k]z gePsf]n] lx;fj le8fg u/L

Plsg ug{ ;lsPg . k]z gu/]sf] sf/0f k]z x'g'kb{5 .



ug'{kg]{ pNn]v 5 . cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] b]xfosf a]?h" km5\of}{6 u/]sf] gb]lv+bf

km5\of}{6 ug'{kb{5 .


? !,#@*.– clu|d s§L u/]sf] s/ n]vfk/LIf0f cjlw;Dd bflvnf gu/]sf]n] ;dodf bflvnf x'g'

kb{5 .



df]6/;fOsn vl/b, ;'s]kfgL lgdf{0fsf ;d]tsf] #,%),))).– k]ZsL km5\of}{6 x'g'kb{5

a]?h' l:ylt

of] jif{ n]vfk/LIf0fjf6 ?=# s/f]8 !& nfv *% xhf/ a]?h' /x]sf] dWo] ?=* nfv !$ xhf/ c;"n

ug'{kg]{, ?= @ s/f]8 #& nfv && xhf/, clgoldt / ? &! nfv ($ xhf/ k]ZsL ug{ afFsL /x]sf] 5 .



ldSjfvf]nf ufpFkflnsf


ut jif{sf] ?=! nfv &! xhf/ / of] jif{sf] ?=# s/f]8 !! nfv ^! xhf/ ;d]t ?=# s/f]8 !# nfv

#@ xhf/ cfo eO{ ?=# s/f]8 ^ nfv !% xhf/ vr{ u/L & nfv !& xhf/ afsL /x]sf] 5 .

1. मौजदात हसतानतरणः आरथिक कारिविरि निरमािली, २०६४ को निरम ३३ (२) मा कि कारािलर खारज िा गाभि निरिर एकको नसौ िनिमा कारािलर खारज एकको मानिि ललख रसो विथामा कारािलर गाभएकको ३५ िनिभएतर िगनी बााकी एक मनततरालर िा विएागल तरसो िगन भलि िनि वरिथा भमलालि ि ललख िाल ौ रकारल २०७३/११/२७ गस नखख ौ ाविकका गाला विकाौ ौ भमनससहरलाई िराा ौ रचिा विौ ार गाला ाभलकामा गाभि निरिर एकको र आरथिक कारोबार हसानतसरर गिि लगाककोमा गाला विकाौ ौ भमनसहरको बक खासा जजला ौ मनतिर ौ भमनसको कारािलर सापलजङल रोकका गरन ौ मबजनतिस गाला ाभलकाको कारािलरलाई निकाौ ा ठाकको eGg] df}lvs

hjfkm kfOof] .

2. cg'bfg lk|mh M :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod $#[%{ cg';f/ g]kfn

;/sf/sf] s]Gb|Lo ah]6 dfkm+t sfof+nonfO+ k|fKt ePsf] /sd vr+ geO+ jiff+Gtdf af_sL x'g

cfPdf To:tf] af_sL /sd sf]if tyf n]vf lgoGqs sfof+nodf lkmtf+ k7fO+ lk|mh ug'+kb+5 . ufpFkflnsfn] k]z u/]sf] cfos/ ljj/0fsf] df}Hbft ?=^*,%(,($).– sf] lk|mh k|df0f tyf lkmtf{

u/]sf] k|df0f k]z x'g'kb{5 . 3. sf/f]af/sf] n]vf M cfly{s sfo{ljlw P]g, @)%% tyf :yfgLo lgsfo cfly{s k|zf;g lgodfjnL,

@)^$ cg';f/ k|rlnt sfg'g adf]lhd k|fKt x'g cfPsf] cfDbfgL /sdsf] n]vf bf]xf]/f] n]vf+sg

k|0ffnLdf cfwfl/t /xL /fVg'kg]{ Joj:yf /x]sf]df k]z ePsf] cfly{s ljj/0f cg';f/ ;fljs ;fjfF

uf=lj=;=sf] o; jif{sf] cfDbfgLdf ?=@(,^!,!#).– x'g'kg]{df sfof{non] hf]8hDdfdf k/s u/L

?=@$,$&,(#).– /fv]sf]n] ?=%,!#,@)).– km/s u/L k]z ePsf]n] clVtof/jfnfnfO{ lhDd]jf/ agfO{

Plsg u/L lx;fj ldnfg x'g'kb{5 . ;fy} ldSjfvf]nf ufpFkflnsfsf] cfosf] hf]8 ?=@,)@,%$,*(^.–

x'g'kg]{df ?=@,)@,@*,!#^.– ePsf]n] ?=@^,&^).– sf] km/s lx;fj Plsg ug'{kb{5 .

4. ;+:yfut ;'zf;g, ljQLo hjfkmb]lxtf M– cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $% df


sfo{bIftf, k|efjsf/Ltf / cf}lrTosf] b[li6sf]0fn] cfDbfgL, vr{, gub df}Hbft tyf cfly{s sf/f]af/


pNn]v 5 . hf]lvdx? klxrfg gu/]sf], cg'udg tyf ;'k/Lj]If0f gu/]sf], a]?h" km5\of}{6 gu/]sf],

;+lIfKt jflif{s k|ltj]bg tof/ gu/]sf], clwsf/ / lhDd]jf/L gtf]lsPsf], lhG;L lg/LIf0f gu/]sf],

lhG;L ;+s]t k|bfg gu/]sf], dd{tsf] clen]v g/fv]sf], lhG;L x:tfGt/0f gu/]sf], jflif{s vl/b

of]hgf tof/ gagfPsf], cg'udg d"NofÍg / jflif{s k|ult k|ltj]bg tof/ u/L tfn's lgsfodf

gk7fPsf] h:tf sld sdhf]/L b]lvPsf]n] kbflwsf/Ln] lhDd]j/L k"0f{ ?kdf kfngf u/]sf] kfOPg .

ljQLo hjfkmb]xLtfnfO{ ;'b[9 agfpg pk/f]Qm Joxf]/fdf ;'wf/ ug'{ kb{5 .

5. ;fljs vf]lSnË uf=lj=;= M n]vfk/LIf0faf6 b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

5.1. Kf]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ df k]ZsL] Dofb leq


sfof{non] # JolQm tyf ;+:yfnfO{ lbPsf] k]ZsL ?=@,@),))).)) km5\of}{6 gu/]sf]n] km5\of}{6

ug'{kb{5 . 5.2. bflvnf M थािीर निकार आरथिक परशाौ ि निरमािली, २०६४ को निरम ४ (२) मा कारािलरल परापस

एकको आमनािी गोश िारा एरचर लठाई ौ मबजनतिस खासामा आमनािी बाािी तरसो िगन परापस एकको एोभलट ौ मममा बक नाखखला गिि ि ललख o; ;jGwdf b]lvPsf Joxf]/f lgDg 5g\ .

5.2.1. dfnkf]t bflvnf lhlj;df ug'{kg]{ ?=(&%.– bflvnf gu/]sf]n] bflvnf u/L k|df0f k]z ug'{kb{5 .

5.2.2. cfos/ P]g, @)%* sf] bkmf ()-$_ df clu|d cfos/ s§L ul/Psf] /sd dlxgf e'Qmfg ePsf] @%

lbgleq bflvnf ug'{kg]{ Joj:yf 5 . ;fdflhs ;'/Iff s/ ?=!,%)).– bflvnf gu/]sf]n] bflvnf u/L

k|df0f k]z ug'{kb{5 .

5.3. सामानको सरकषण एवम हसतानतरणः आरथिक कारिरिरि रिरमािली, २०६४ को रिरम ५१ मा सरकारी रिनसी



सामाि हािी िोकसािी िहि गरी सरकषण गि दाररति कारािलर परमखको हि उललख छ । रस गरी रिरम ३(२) मा कि

कारािलर खारि िा गाभि रिणिर भएको ३५ औ रदिमा कारािलर खारि भएको मारिि र गारभएको ३५ रदिरभतर

रिनसी सामािको पररििदि िरार गरी िा गिि लगाई मनतरालर िा रिभागल तरसिो सामाि रलि रदि वरिसथा रमलाउि

पि उललख छ । रिनसी सामािको सरकषण एिम हसिानिरण भएको b]lvPg ।

5.4. मालपोत फिताा - सथािीर रिकार आरथिक परशासि रिरमािली, २०६४ को रिरम ४ (२) मा कारािलरल परापत

भएको आमदािी गोश िारा भर र उईाई समरनिि खािामा आमदािी ाीिी तरसिो िगद परापत भएको भोरलपलस समममा

क दारखला गििपि उललख छ । गा.रि.स.ल र.४,९००।०० को २५% ल हि आउि र.१,२२५।०० रिलला समनिर

सरमरिमा रििाि िगरी िहरल राखी भर र ि. १३ रमरि २०७३/११/२६ मा ख ि लखको दरखरो । रि.स.स. मा

पईाउि मालपोि ापिको रकम िहरलमा राखी ख ि गिास c;"n ug'{kb{5 .

5.5. बहाल कर - cfos/ ऐि, २०५८ विौ ार एाडा एकसािी िननाा एकसािी रकमको १० परनसशसको नरल वरिम आरकर कटटी गिि ि वरिथा Ps lgdf{0f ;]jfnfO{ ef/L pks/0f k|of]u u/L lgdf{0f

sfo{ u/fPsf] hgfO{ ;DalGwt nfeu|fxLnfO{ ?=!!,(^,*%).– e'QmfgL lb+bf ef8f s/ s§L u/]sf]

kfOPg . t;y{ nfeu|fxLnfO{ lhDd]jf/ agfO{ ?=!,!(,^*%.– c;"n ug'{kb{5 . 5.6. अफिम कर - आरथिक ऐि, २०५८ अिसार कि कारािलरल सामाि खररद गरी सो को भकतािी रददाी भकतािी रकमको

१.५ पररिशिको दरल अरिम आरकर कटटी गििपिमा दरि सपलारसिलारि ?=!,@%$.– अरिम आरकर कटटी िगरी

भततािी u/]sf]n] ?=!,@%$.– c;"n ug'{kb{5 .

5.7. सामाफिक सरकषा कर - कारािलरल कमि ारीलाई िल िापिको रकम भकतािी रददाी १ पररिशि सा.स. कर ापि

अरिम कटटी गरी भकतािी गििपिमा दरि ििालारि ?=$)).– सा स कर कटटी िगरी भततािी गरकाल pQm /sd

समरनििसीग असल गििपदिछ ।

5.8. आनतररक लखापरीकषण बरि - सथािीर रिकार आरथिक परशासि समनिी रिरमािली, २०६४ को रिरम

२०२(१) मा आनिररक लखापरीकषणास औलराईएको रि अरनिम लखापरीकषण हि अगाि िछिररस गििपिि उललख

छ । आनिररक लखापरीकषणास औलराईएको रि अरनिम लखापरीकषणको समरसमम िरछरौस गरको िदरखीदा

आिशरक कारिाही गरी िरछरौस गििपदिछ ।

5.9. बरि अफिलख - सघीर मारमला िथा सथािीर रिकास मनतरालरको पररपतर मोरिम गाउीपारलकामा समारहि

भएका सारिकका गाउी रिकास सरमरि िथा िगरपारलकाको िाममा रहको पशकी िथा रि अरभलख समारोिि

भएको गाउीपारलकामा कारम गरी रिरम अिसार पशकी िरछरौस िथा रि ;Dk/LIf0f कारि गििपदिछ । गारिसल

अरघललो रिहरमा pNn]v गररएको िरि अरभलख रकिाि मोरिमका िरिारक समपररकषण िगररएकाल रथारशघर


5.10. clu|d s/ M cfos/ P]g, @)%* sf] bkmf ** / bkmf *( df kfl/>lds, axfn / clu|d s/s§L

ug{'kg{] Joj:yf 5 . ;fy} s§L /sd ;dod} ;DalGwt /fh:j sfof{nodf bflvnf ;d]t ug'{kb{5 .

Ps v]ns'b ;fdfu|L ;Knfo;{af6 ?=^^,!)).–sf] vl/b ubf{ clu|d cfos/ ?=((@.– s§f gu/]sf]n]

c;"n u/L /fh:j bflvnf ug'{kb{5 .

5.11. cGo k|of]hg vr{ – cfly{s sfo{ljlw P]g, @)%% sf] bkmf @&-!_ df sfof{nodf k|fKt x'g cfPsf]

/sd tf]lsPsf] sfddf dfq vr{ ug{ kfOg] tyf tf]lsPsf] sfd afx]s cGo sfddf vr{ u/]sf]

b]lvPdf lhDd]jf/ JolQmaf6 o:tf] vr{ /sd c;"n pk/ u/L ljefuLo sf/afxL ;d]t ug{ ;lsg]

Joj:yf 5 . c:yfoL k|x/L rf}sLnfO{ k"hf jfkt ?=!),))).– e'QmfgL lbPsf] lgoldt b]lvPg .

o:tf vr{ lgoGq0f x'g'kb{5 .

5.12. a}+s bflvnf M :yfgLo :jfoQ zf;g P]g, @)%^ sf] bkmf !** cg';f/ :yfgLo lgsfosf] aflif{s

ah]6 of]hgf tyf sfo{qmdx? kl/ifb\af6 kfl/t ul/ vr{ ug'{kg]{ Joj:yf 5 . ufFpkflnsfn]

dfnkf]t /sd ? #,()).– / cGo b:t'/ ? #,()).– a}+s hDdf gul/ ;f]em} vr{ u/]sf] ?=&(%).–

lgoldt b]lvPg .

5.13. lan e/kfO{ – :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_ df vr{ ubf{

vr{sf] lan e/kfO{ ;lxtsf] n]vf /fVg'kg]{ pNn]v 5 . l;k ljsf; cGtu{t sk8f agfpg]

tflnddf ?=!,%),))).– ljlgof]lht u/L vr{ n]Vbf k|lzIffly{x? pkl:ytsf] clen]v k]z

gePsf]n] pkl:ytLsf] k|df0f k]z ug'{kb{5 .

6. ;fljs ;fFjf ufpF ljsf; ;ldlt = M n]vfk/LIf0faf6 b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .



6.1. मालपोत फिताा - सथािीर रिकार आरथिक परशासि रिरमािली, २०६४ को रिरम ४ (२) मा कारािलरल परापत भएको

आमदािी गोश िारा भर र उईाई समरनिि खािामा आमदािी ाीिी तरसिो िगद परापत भएको भोरलपलस समममा क

दारखला गििपि उललख छ । गो.भर.ि. ९ रमरि ०७३/११/२५ af6 आनिररक आमदािी अनिगिि र.२०,३४२।- को

२५% ल हि आउि रकम र.५०८५।५० रि.रि.स. दारखला िभएको b]lvPsf]n] सर ि शरीरिरि कमार रोञििaf6

c;"n u/L bflvnf ePsf] k|df0f k]z x'g'kb{5 .

6.2. तहफबल खराः- सथािीर सिारQ शासि ऐि, २०५५ को दिा ५५ ख मा मालपोि िा भरमकर २५% रिलला रिकास

सरमरिलाई झाउिपि उललख छ । सारिक गारिस सर ि शरीरिरि कमार रोञिि आनिररक आर िापिको

र.३०,२२०।– क दारखला िगरर सोझ ख ि गरकोल रसिो कारि अरभलम रिरनतरण गिि पदिछ । रस गरर रििसीग

रहको िगद मरजदाि र.९२२।– असल गरर दारखला गििपदिछ ।

6.3. अफिम कर - cfos/ P]g, @)%* sf] bkmf *&, ** / *( jdf]lhd सामाि खररद गरी सो को भकतािी रददाी

भकतािी रकमको १.५ पररिशिको दरल अरिम आरकर कटटी गििपि वरिसथा छ । लखापरीकषणका करममा २

आपरििकिाि लारि भकतािी गदाि कर कटटी गरको िदरखएकोल ?=!#)*.– असल गििपदिछ ।

6.4. बक दाफखला - :yfgLo :jfoQ zf;g P]g, @)%^ sf] bkmf !** cg';f/ :yfgLo lgsfosf] aflif{s

ah]6 of]hgf tyf sfo{qmdx? ufpF kl/ifb\af6 kfl/t ul/ vr{ ug'{kg]{ Joj:yf 5 . आनिररक

आमदािी र.३०,२२०।- क दारखला िगरर sfof{no k|of]hgdf ख ि u/]sf]n] pQm /sd lgoldt b]lvPg .

6.5. फवल िपााई - :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_ df vr{ ubf{

vr{sf] lan e/kfO{ ;lxtsf] n]vf /fVg'kg]{ pNn]v 5 . मरहला रसप रिकास sfo{s|ddf u/]sf] vr{

?=१,००,०००।- को रिल भपािई k]z gePsf]n] k]z ug'{kg]{ cGoyf c;"n x'g'kb{5 .

6.6. lan ekf{O{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_ df vr{ ubf{

vr{sf] lan e/kfO{ ;lxtsf] n]vf /fVg'kg]{ pNn]v 5 . ाललरकषि कारिकरम अन िगिि झोला ६० थाि र

ससपनस ६० थाि खररद u/L र.८१,०००।– ख ि u/]sf]df समरनिि रििाथल िझको ekf{O{ पश िभएकोल ekf{O{

पश ug'{kb{5 cGoyf ;DalGwtaf6 c;"n x'g'kb{5 .

6.7. bflvnf gePsf] M cfos/ P]g, @)%* sf] bkmf ** / bkmf *( df kfl/>lds, axfn e'QmfgL ubf{

clu|d s/s§L ug{'kg{] Joj:yf 5 . ;fy}, s§L /sd ;dod} ;DalGwt /fh:j sfof{nodf bflvnf

;d]t ug'{kb{5 . t/ o;/L sl6 u/]sf] lgDg /sd bflvnf ePsf] gb]lvPsf]n] bflvnf u/]sf] k|df0f

k]z ug'{kb{5 .

6.7.1. sd{rf/L ljdf jfktsf] ? @,*)).– bflvnf gu/]sf]n] bflvnf u/L k|df0f k]z ug'{kb{5 .

6.7.2. cfos/ jfktsf] ?=&@)+.– bflvnf gu/]sf]n] bflvnf u/L k|df0f k]z ug'{kb{5 .

6.7.3. ;fdflhs ;'/Iff s/ ?=!,*((.– bflvnf gu/]sf]n] bflvnf ul/ k|df0f k]z ug'kb{5 .

6.8. Kf]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ df k]ZsL] Dofbleq


sfof{non] dd{t nufotsf k|of]hgsfnflu ( hgf JolQmnfO{ lbPsf] ?= ^@&,))).)) k]ZsL

km5\of}+6 gePsf]n] lhDd]jf/ agfO{ cfly{s sfo{ljlw lgodfjnL, @)^$ cg';f/ ;dod} km5\of}{6

ug'{kb{5 .

7. ;fljs lnjfª ufpF ljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

7.1. bflvnf M cfos/ P]g, @)%* sf] bkmf ** / *( df kfl/>lds, axfn e'QmfgL ubf{ clu|d s/s§L

ug{'kg{] Joj:yf 5 . s§L s/ ;dod} ;DalGwt /fh:j vftfdf bflvnf ;d]t ug'{kb{5 . b]xfo /sd

bflvnf ePsf] gb]lvPsf]n] bflvnf u/]sf] k|df0f k]z ug'{kb{5 .

7.1.1. sd{rf/L ;+ro sf]if jfktsf] ?=@$,*!).– bflvnf gu/]sf]n] bflvnf u/L k|df0f k]z ug'{kb{5 .

7.1.2. ;fdflhs ;'/Iff jfktsf] /sd ?=!%,$*!.– bflvnf gu/]sf]n] bflvnf u/L k|df0f k]z ug'{kb{5 .

7.1.3. cfos/ jfktsf] ?=!,@)).– bflvnf gu/]sf]n] bflvnf u/L k|df0f k]z ug'{kb{5 .

7.1.4. sd{rf/L sNof0f sf]ifaf6 ldlt @)&#.#.#) df ?=!@,))).– Tfyf ldlt @)&#.#.@^ df ?=!@,))).–

Ef'QmfgL lbPsf]df o; sf]ifdf bflvnf ePsf] /sd eljiodf sd{rf/L lgj[Q xF'bf pkbfg lbg]

k|of]hgsf] nfuL vr{ ug'{kg]{df k|df0f ljgf g} vr{ n]v]sf] / sf]ifdf ePsf] lx;fa n]vf gePsf]n]

;DalGwtnfO{ lhDd]jf/L jgfO{ c;"n u/]sf] k|df0f k]z ug{'kb{5 .



7.1.5. Kf]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ df k]ZsL] Dofb leq


sfof{non] ejg lgdf{0f nufotsf k|of]hgsf nflu ^ hgf JolQmnfO{ lbPsf] ?=$,%%,))).– k]ZsL

km5\of}+6 gePsf]n] lhDd]jf/ agfO{ ;dod} km5\of}{6 ug'{kb{5 .

8. ;fljs kfk'ª ufpF ljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

8.1. आफदवासी M cfly{s sfo{ljlw P]g, @)%% sf] bkmf @&-!_ df k|fKt x'g cfPsf] /sd tf]lsPsf]

sfddf dfq vr{ ug{ kfOg] tyf tf]lsPsf] sfd afx]s cGo sfddf vr{ u/]sf] b]lvPdf lhDd]jf/

JolQmaf6 o:tf] vr{ /sd c;"n pk/ u/L sf/afxL ;d]t ug{ ;lsg] Joj:yf 5 . आरदिासी

िििािी sfo{qmddf खािा र खािा ख िमा र. ७,५६,०००।– ख ि ePsf] हीदा िपाल सरकारको िस अितपादक

vr{ u/]sf] b]lvPsf]n] vr{ lgoldt b]lvPg .

8.2. लघ िलिफवदयत M पीिीगि ख ि अनिगिि र. ८,५५,०००।– रारको रिदयि शरी नरािखोला लघिलरिदयि

उपभोकता सरमरिास दङरगि िाििङ उपभोकता सरमरिको लारग खररद गि गरी रमरि २०७३/०६/१३ को गाउीपरररदल

िस रिरिरोिि मािि ि िििालाई रििि रििरण गरकोdf pQm k"FhLut vr{df pkef]Qmfsf] of]ubfg ePsf]

b]lvPg . ufpFkl/ifbn] k"FhLut vr{ ubf{ pTkfbglzn If]qdf ah]6 ljlgof]hg u/L To:tf]

sfo{qmddf hg;xeflutf clgjfo{ u/L sfo{qmd sfo{Gjog ug'{kb{5 .

8.3. Kf]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ df k]ZsL] Dofb leq


sfof{non] k'n lgdf{0f nufotsf k|of]hgsfnflu @ hgf JolQmnfO{ lbPsf] ?= ^,)),))).– k]ZsL

km5\of}+6 gePsf]n] lhDd]jf/ agfO{ ;dod} km5\of}{6 ug'{kb{5 . 8.4. dfnkf]t M cfos/ P]g, @)%* sf] bkmf ** / *( df kfl/>lds / axfn e'QmfgL ubf{ clu|d

s/s§L ug{'kg{] Joj:yf 5 . s§L /sd ;dod} ;DalGwt /fh:j sfof{nodf bflvnf ;d]t ug'{kb{5

. dfnkf]t jfkt lhlj;df bflvnf ug'{kg]{ ?=#,###.– bflvnf gu/]sf]n] bflvnf u/L k|df0f k]z

ug'{kb{5 . 9. ldSjfvf]nf ufpF ljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

9.1. बहाल कर - आरकर ऐि, २०५८ विौ ार एाडा एकसािी िननाा एकसािी रकमको १० परनसशसको नरल वरिम आरकर कटटी गिि ि वरिथा lgdf{0f sfo{x? ubf{ ef/L pks/0f k|of]u u/L ;DkGg

u/L ;DjlGwt nfeu|fxLnfO{ ?=२४),००० - e'QmfgL lb+bf ef8f s/ jfktsf] ?.२४,००० - /sd s§L

ug'{kg]{df ?=#,^)).– dfq s§L u/]sfn] gk'u ?=२०,४०० -c;"n ug'{kb{5 . 9.2.

अफिम कर - आरकर ऐि, २०५८ अिसार कि कारािलरल सामाि खररद गरी सो को भकतािी रददाी भकतािी रकमको

१.५ पररिशिको दरल अरिम आरकर कटटी गििपि वरिसथा छ । एक a'S; P08 :6]zg/L ;]G6/nfO{

?=^),@)).– e'QmfgL ubf{ s§f ug'{kg]{ कर ?=()@.– s§f gu/]sf]n] c;"n ug'{kb{5 .

9.3. सामाफिक सरकषा कर - कारािलरल कमि ारीलाई िल िापिको रकम भकतािी गदाि १ पररिशि सा.स. कर ापि

अरिम कटटी गरी भकतािी गििपि वरिसथा छ । दरि कमि ारीnfO{ िलि भकतािी रददाी सो िापिको ?=!!)).– कर कटटी

िगरकाल असल गििपदिछ ।

9.4. अिीम कर - आरकर ऐि िथा रिरमािसार कारािलरल भतता िापिको रकम भकतािी रददाी १५ पररिशिको दरल

अरिम आरकर कटटी गििपि वरिसथा छ । एक n]vfk/LIfsnfO{ ?=*,*)).– e'QmfgL ubf{ clu|d cfos/

jfkt ?=!#@).)) s§f gu/]sf]n] ;DalGwt;+u c;"n ug'{kb{5 .

10. lan e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_ df vr{ ubf{

vr{sf] lan e/kfO{ ;lxtsf] n]vf /fVg'kg]{ pNn]v 5 . c:yfoL k|x/L rf}sL / dlxnf lx+;f lj?4

sfo{qmddf @ uf]Zjf/f ef}r/af6 lan ekf{O{ g/fvL ?=%,)%,$)*.– vr{ n]v]sf] kfOof] . vr{

k|dfl0ft ug]{ cfwf/ a]u/ vr{ n]v]sf]n] lan e/kfO{ k]z ug'{kb{5 .

11. lan e/kfO{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_ df vr{ ubf{

vr{sf] lan e/kfO{ ;lxtsf] n]vf /fVg'kg]{ pNn]v 5 . ko{6g ljsf; ?=!,%),))).–, vfhf vr{

?=^),))).–, emf]n'Ë] k'n lgdf{0f ?=!,%),))).– ;d]t ?=#,^),))).– sf] lan ekf{O{ ;lxtsf] vr{

k|dfl0ft ug]{ ;|]:tf g/fvL vr{ u/]sf]n] lan e/kfO{ k]z ug'{kb{5 .



12. ;fk6L M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $% df Ps ah]6 zLif{sdf

:jLs[t ePsf] /sd csf]{ ah]6 zLif{sdf vr{ ug{ jf Ps sfo{qmdaf6 csf]{ sfo{qmddf ;fk6L

lnO{ vr{ ug{ jf u/fpg gkfOg] Joj:yf 5 . कमिचारी करार कोषमा हालौ मम र.४४,४६४ – रकम जममा एककोमा र. २४,००० – रकम Ps sd{rf/Ln] xfn ौ मम ौ ाटी ि चलाकको र कोषको बक खासामा र. २०,४६४ – रकम बचस रहको ;fk6Lsf] /sd c;"n pk/ x'g'kb{5 .

13. कलराण कोर ििि M रस कोरको वरिसथापि गिि सारिक साीिा गारिसको कमि ारी कलराण कोरको खािा

खोरलएको र सालिसाली सो कोरमा गारिसल रकम िममा गद गरको सो कोरमा र.१,३०,५८६।– िममा भई र.

६०,०००।– लगािी भएको र मरजदाि र. ७०,५८६।– रहको उललख छ । रस आ.ि. को आ.ल.प. हीदा रस कोरको

आरथिक कारोिारको शरसिा िथा अनर आरथिक रििरण पश gePsf]n] ;DalGwtnfO{ lhDd]jf/ agfO{ k]z

ug'{kb{5 .

14. परोतसाहन भतता M :yfgLo :jfoQ zf;g lgodfjnL, @)%^ sf] lgod @%&-!_ cg';f/ :yfgLo

lgsfon] ;f] lgsfosf sd{rf/Lsf] kfl/>lds eQf tyf cGo ;'ljwf lgwf{/0f ubf{ g]kfn ;/sf/sf

lghfdtL sd{rf/Ln] kfpg] tnj eQf tyf ;'ljwfnfO{ cfwf/ dfgL cfkm\gf] cfDbfgL tyf vr{s]f

;Ldfleq /xL lgwf{/0f ug'{kg]{ Joj:yf 5 . सतकाभलि कारिकारी परमख nfO{ -! k|ltzt ;fdflhs

;'/Iff s/ ?=$)) s§f u/L_ र. ३९,६०० – परोतौ ाहि एतता एिी विार िगर vr{ n]v]sf]n] वरजकसौ ाग c;"n ug'{kb{5 .

15. मलय अफिवफि करको िानकारी M मलर अरभिरि कर रिरमािली, २०५३ को रिरम ६ 'क' मोरिम ईकका रदि

सरकारी रिकारल आिल गरको ईकका समझरिा र कर भकतािीको िािकारी समरनिि आनिररक रािसि कारािलरमा

रदई कर भकतािी समरन िि ईकदारलाई गििपि वरिसथा adf]lhd hfgsf/L lbPsf] kfOPg .

a]¿h" l:ytL

of] jif{ n]vfk/LIf0faf6 ¿=$^ nfv #@ xhf/ a]?h" b]lvPsf] dWo] c;"n ug{'kg]{ ¿=*@ xhf/, ? @^

nfv $* xhf/, lgoldt ug{'kg]{ / k]ZsL ¿=!( nfv @ xhf/ /x]sf] 5 .



d]l/ª\b]g ufpFkflnsf


ut jif{sf] ?=! nfv #* xhf/ of] jif{sf] ?=# s/f]8 ^) nfv ## xhf/ ;d]t hDdf cfDbfgL ?=#

s/f]8 ^! nfv &! xhf/ cfDbfgL u/L ?=# s/f]8 ^) nfv ^@ xhf/ vr{ eO{ ?=! nfv ( xhf/ df}Hbft

afFsL 5 . n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo cg';f/ 5 M

1. df}Hbft x:tfGt/0f M cfos/ sfo{ljlw lgodfjnL, @)^$ sf] lgod ##-@_ df s'g} sfof{no vf/]h

jf ufEg] lg0f{o ePsf]] #% lbgleq gubL afFsL eP dGqfno jf ljefun] To:tf] gub lng] lbg]

Joj:yf ldnfpg' kg]{ df g]kfn ;/sf/n] @)&#.!!.@& ut] b]lv ;fljssf ufpF ljsf;

;ldltx?nfO{ gofF ;+/rgf cg';f/ ufpFkflnsfdf ufEg] lg0f{o u/L cfos/ sf/f]af/ x:tfGt/0f ug{

nufPsf]df o; ufpFkflnsfdf uflePsf uf=lj=;=x?sf] j}s vftf lhNnf ;dGjo ;ldltsf]

sfof{no tfKn]h'ªn] /f]Ssf ul/ kl5 ;DalGwt ufpkflnsfsf] sfof{nonfO{ lgsf;f k7fPsf] eGg]

df}lvs hjfkm kfOPklg lgodfjnL cg';f/ sf/f]jf/ x:tfGt/0f u/]sf] 5}g .


;/sf/L /sd lgsf;f lb+bf jf vr{ ubf{ lgoldttf, ldtJooLtf, sfo{bIftf, k|efjsf/Ltf /

cf}lrTosf] b[li6sf]0fn] cfDbfgL, vr{,gub df}Hbft tyf cfos/ sf/f]af/ ;DaGwL Joj:yf / lgod

kof{Kt 5g / ltlgx¿sf] kfngf u/LPsf] 5 eGg] s'/fdf ljZj:t x'g'kg]{]{ pNn]v 5 t/ hf]lvdx?

klxrfg gu/]sf], cg'udg tyf ;'k/Lj]If0f gu/]sf], a]?h" km5\of}{6 gu/]sf], ;+lIfKt jflif{s k|ltj]bg

tof/ gu/]sf] clwsf/ / lhDd]jf/L gtf]lsPsf] , lhG;L lg/LIf0f gu/]sf], lhG;L ;+s]t k|bfg

gu/]sf], dd{t clen]v g/fv]sf] /fVg, lhG;L x:tfGt/0f gu/]sf, jflif{s vl/b of]hgf tof/

gu/]sf], cg'udg d"NofÍg / jflif{s k|ult k|ltj]bg tof/ u/L tfn's lgsfodf gk7fPsf] h:tf

sld sdhf]/L b]lvPsf] 5 . lhDd]jf/ kbflwsf/Ln] ljQLo hjfkmb]xLtfnfO{ ;'b[9 agfpg pNn]lvt

Joxf[/fdf ;'wf/ ug'{ kb{5 .

3. a}+s le8fg ;DaGwdf M Plss[t sf/f]jf/ cGtu{t ;fljs lgsfosf] /fh:j, w/f}6L, k]ZsL, sNof0f

sf]if / ljkb Joj:yfkg ;d]tsf] a}+s df}Hbft le8fg x'g] ljj/0f k]z gePsf] / lk|mh tyf afFsLsf]

?=#*,$*,^(#.– lx;fj b]lvg] ljj/0f k]z x'g'kb{5 .

4. eQf M :yfgLo :jfoQ zf;g P]g @)%% sf] bkmf @$( df lb3{sfnLg cfly{s bfloTj l;h{gf x'g]

u/L ;'ljwf lb+bf cf}lrTo ;lxtsf] ljlw k|lqmof k'/f ug'{kg]{df uf]ef} g+=& jf6 ldlt @)&$.!.!) df

tTsfnLg sfo{s/L k|d'vnfO{ e'QfgL ubf{ e'QmfgL lbg] cfwf/ k]z gePsf]n] eQf jfktsf]

?=!),))).– c;"n ug'{kb{5 .

5. s/ s§L M cfos/ P]g @)%* sf] bkmf ** / *( adf]lhd e'Stflgdf s/ s§f ug'{kg]{ Joj:yf

u/]sf]df lgDg e'Stflgdf s/s6\L b]lvPg .

5.1. ljleGg ^ j6f uf]=ef}=g+= / ldltaf6 3/wgL , lgdf{0f Jofj;foL / n]vfk/LIfsnfO{ /sd e'QmfgL

ubf{ s/ s6\6L ug'{ kg]{df gu/]sf]n] ? !&$&). c;"n ug'{kb{5 .

6. lan ekf{O{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod (-@_ df vr{ ubf{ vr{sf]

lan e/kfO{ ;lxtsf] ;|]:tf /fVg'kg]{ Joj:yf ePsf]df uf]=ef}=g+= # ldlt @)&$.#.!( jf6 kF'lhut

vr{ !,*(,))).– / uf]ef} g+=!^ k'= ldlt @)&$.#.@% k'Flhut vr #%,))).– vr{sf] ljne/kfO

k]z gu/]sf]n] ljn e/kfO k]zug'{ kg]{ cGoyf c;"n ug'{kb{5 .

6.1. s/ lahs M ;fj{hlgs vl/b P]g tyf lgodfjnL cg';f/ @) xhf/ eGbf j9Lsf] vl/b ubf{ s/

lahs lng'kg]{df uf]=ef}=g+=!$ ldlt @)&$.#.@% df rf}/ªu l;+rfO{ tyf vfg]kflg lgdf{0f nfeu|fxLn]

kfO{k tyf l;d]06 vl/b ubf{ kfg ljnaf6 ?=#,@&,!%).– j/fa/sf] vl/b u/]sf] ?=#,@&,!%).–

clgoldt ePsf] 5 .

6.2. axfn s/ M cfos/ P]g @)%* adf]lhd ef8f e'Stflg ubf{ !) k|ltztsf b/n] cu|Ld ef8f s/

s§L ug'{kg]{ Joj:yf ePsf]df ef}=g+=@# jf6 @)&$.#.@% df pkef]Qmfn] lgdf{0f sfo{ ubf{ x]eL

OSj"kd]G6 k|of]u u/]sf] Ps lgdf{0f Joj;foLnfO{ ?=!,*$,%)).– e'QmfgL ubf{ ?=!*,$%).– s/s6\L



gu/]sf]n] c;"n ug{'kb{5 .

6.3. c;"n M ef}=g+= !& ldlt @)&$.)#.@% jf6 ;xsf/L n]vf tflndfdf k|lzIffyL{nfO{ ?= !),))).–

oftfoft vr{ e'Stflg u/]sf]df oftfoftsf] ;'ljwf gePsf] :yfgdf vr{ oftfoft vr{ e'Stflg

/sd ;DjlGwtjf6 c;"n ug{'kb{5 .

6.4. axfn s/ M cfos/ P]g @)%* adf]lhd ef8f e'Stflg ubf{ !) k|ltztsf b/n] ef8f s/ s§L

ug'{kg]{ Joj:yf 5 t/ pks/0f k|of]u u/L lgdf{0f sfo{ u/]sf] lan ekf{Osf] k]z u/L

?=#,&(,))%.– e'QmfgL ubf{ ;f] e"Stflgdf ?=#@,#*%.– s/s6| gu/]sf]n] c;"n ug{'kb{5 .

6.5. axfn s/ M cfos/ P]g @)%* adf]lhd ef8f e'Stflg ubf{ !) k|ltztsf b/n] ef8f s/ s§L

ug'{kg]{ Joj:yf 5 t/ pks/0f k|of]u u/L lgdf{0f sfo{ u/]sf] lan ekf{O{ sf] ?=*,%),))).–

e'QmfgL ubf{ ;f] e'Stflgdf ?=^&,))).– s§f u/]sf] gkfOPsf]n] s/ ?=^&,))).– c;"n

x'g'kb{5 .

7. a]?h' clen]v M–;+l3o dfldnf tyf :yflgo ljsf; dGqfnosf] adf]lhd ufpkflnsf tyf

gu/kflnsfdf ;dflxt ePsf ;fljssf ufpljsf; ;ldlt tyf gu/kflnsfsf] gfddf /x]sf] k]ZsL

tyf j]?h' clen]v ;dfof]hg ePsf] uflpkflnsf jf gu/kflnsfdf sfod u/L lgodfg';f/ k]ZsL

km5Øf}{6 tyf j]?h' ;Dk/LIf0f sfo{ ug'{ kg]{df j]?h' clen]v,k]ZsL aFfsLsf]] ljj/0f tyf ;f] sf]

km5Øf}{6sf] clen]v /x]sf] kfO{Pg .

8. lyªnfa' ufpF ljsf; ;ldlt tkm{ M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo adf]lhd 5g .

8.1. e|d0f eQf M uf]=ef}=g+= #–@)&#.^.( df e|d0f eQf e'QmfgL lb++bf kmls{ cfPsf] lbg ?=#)).– Dffq

bfjL ug'kg]{df ?=!,@)).– bfjL u/L e'QmfgL lbPsf]n] ?=()).– ;DalGwt kIf;+u e'QmfgL kfpg]

cfwf/ k]z ug]{ cGoyf c;"n ug'{k5{ .

8.2. lan ekf{O{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod (-@_ df vr{ ubf{ vr{sf]

lan e/kfO{ ;lxtsf] ;|]:tf /fVg'kg]{df ? %,!),*!&.– vr{sf] k'li6 x'g] lan ekf{O{x? k]z gePsf]n]

lan ekf{O{ k]zug"{kg]{ cGoyf c;"n ug'{'kb{5 .

9. Vffgf tyf vfhf M uf]=ef}=g+= !#, !^ / $ ldlt s|dz @)&#.(.@$, @)&#.!).@# / @)&#.!).@# df

?=$$,)().– o;} u/L uf]=ef}=g+=@, !% / !& af6 s|dz @#^)).–, @),%)).– / *#,)$^.– u/L

hDdf ?=!,($,@#^. Vffhf tyf vfgfdf dfq vr{ ePsf] kfOof] . o;/L vr{ ug]{ l:js[t cfwf/x?

k]z gePsf]n]] ?=!,($,@#^.– vr{ clgoldt 5 .

10. k|df0f M uf]=ef}=g+= % ldlt @)#.*.@ df df]6/;fO{sn vl/b u/L ;/sf/L gDa/ Kn]6df btf{ ug'{

kg]{df lghL gDj/df btf{ u/]sf]n] ;f] kl/jt{g u/]sf] k|df0f k]z ug'{kb{5 .

11. g pkef]Qmfsf] ;xeflutf M uf]=ef}=g+= * ldlt @)&#.*.@! Dff pkef]QmfnfO{ e'QmfgL lb+bf ?=^,))).–

hg;xeflutf x'g'kg]{df ;Demf}tf ePklg pkef]Qmfsf] of]ubfg s§f gu/L e'QmfgL lbPsf]n]

?=^,))).– c;"n ug'{kb{5 .

12. cu|Ld cfos/ M uf]=ef}=g+= !* ldlt @)&#.(.@% df u|fld0f ljsf; k|lzIf0f s]Gb|, emfkfnfO{

k|lzIf0f eQf ?=@%,))).– e'QmfgL lb+bf !% k|ltzt clu|d s/ ?=#,&%).– s§L ug'kg]{df gu/]sf]n]

c;"n ug'{kb{5 .

13. cfGtl/s lgoGq0f M :yflgo :jfoQ zf;g P]g @)%% tyf lgodfjnL @)%^,:yflgo lgsfo cfos/

k|zf;g lgodfjnL @)^$ adf]lhd lhG;L, n]vf, gub, sfo{s|d vr{, k|zf;lgs vr{ nufotdf

cfGtl/s lgoGq0f k|dfjsf/L agfpg' kg]{ Joj:yf 5 . sfof{non]] sfo{ ljj/0f agfO{ sfo{Gjog

gu/]sf],hLG;L lg/LIf0f gu/]sf] , ;fdfu|L vl/bsf] nfut cg'dfg tof/ gu/]sf], e|d0f k|ltj]bg tof/

gu/]sf], vl/b of]hgf gagfPsf], 6's|fkf/L vl/b u/]sf] h:tf sdL sdhf]/L /x]sf] kfOPsf]n] sfdsf]

k|s[lt cg';f/ cfGtl/s lgoGq0f k|0ffnL tof/ u/L sfo{ ;DkfbgnfO{ lgoGq0f, ldtJooL / kf/bzL{ P+j

e/kbf]{ agfpg' kb{5 .

14. lan ekf{O{ M uf]=ef}=g+= ^ ldlt @)&#.!!.* ljljw vr{ ?=!%,))).– e'QmfgL lb+bf ljnekf{O{ k]z

gu/L e'QmfgL u/]sf]n] vr{ k'li6 x'g] lan ekf{O{ k]z ug]{ cGoyf c;"n ug'{kb{5 .

15. clu|d cfos/ M uf]=ef}=g+= & ldlt )&#.!!.!@ df Ps tflnd s]Gb|nfO{{ ?=@%,))).– Kf|lzIf0f eQf

lb+bf !% clu|d s/ s§L ?=#&%). Ufg{'kg]{df ;f] gul/Psf]n] c;"n ug'kb{5 .

16. vr{ zLif{s M– uf]=ef}=g++ !^ ldlt )&#.!!.!@ df k'lhut vr{ cGtu{t Ps SnanfO{ v]ns'b ah]6

?=!,)),)*).– afF8kmfF8df ;f] jfkt e'QmfgL ubf{ vfgf tyf vfhfdf dfq ?=&),))).– / v]ns'b

;fdfu|Ldf dfq ?=#),))).– Vfr{ u/]sf] ljn ekf{O{ k]z u/L e'QmfgL u/]sf] kfO{of] . ;f] ;DaGwdf

Snan] k]z u/]sf] k|:tfj eGbf ljkl/t ePsf]n] pQm vr{ lgod;+ut b]lvPg .



17. lan ekf{O{ M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf] lgod (-@_ df

vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . Ps cfk"t{snfO{ ?=!,)),))).–

Ef'QmfgL lb+bf ?=(!,$)).– sf] dfq ljnekf{O k]z ePsf]n] ljn e/kfO eGbf a9L e"QmfgL ePsf]

?=*,^)).– c;"n ug'{kb{5 .

18. ;fljs lnªt]k ufpF ljsf; ;ldlt M n]vfk/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo adf]lhd 5g\ .

18.1. dfnkf]t M dfnkf]t jfktsf] /sd ?=@,)@).– sf] @% k|ltztsf b/n] x'g cfpg] ?=%)%.– lh=lj=;=

sf]ifdf bflvnf ug'{ kg]{df gu/]sf]n] ;DalGwt kIf;+u c;"n ug'kb{5 .

18.2. bflvnf M cfos/ P]g, @)%* sf] bkmf ()-$_ df s/ s§L ul/Psf] /sd dlxgf e'Qmfg ePsf] @%

lbgleq bflvnf ug'{kg]{df cGo ;]jf b:t'/sf] ?=!)!%(.– ;lrjsf] lhDdf /x]sf] kfOPsf]n] a}+s bflvnf

ug'{kb{5 .

18.3. axfn s/ M cfos/ P]g @)%* adf]lhd !) k|ltztsf b/n] ef8f s/ s§L ug'{kg]{ Joj:yf 5 .

pkef]Qmfn] lgdf{0f sfo{ ubf{ ef/L pks/0f pkof]u u/L lgdf{0f sfo{ u/]sf] tLg lgdf{0f ;]jfsf] lan

ekf{O{ k]z u/L ?=!!,&&,))).– e'QmfgL ubf{ ;f] e'Stflgdf ?=!,)(,*&).– ef8fs/ c;"n

ug{'kb{5 .

19. Afh]6 eGbf a9L vr{ M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf]

lgod (-!_ df :jLs[t ah]6 / sfo{qmdsf] ;Ldfleq /xL lgwf{l/t sfo{df vr{ ug'{kg]{ Joj:yf

ePsf]df ljljw zLif{sdf ?=%),))).– ah]6 afF8kmfF8 u/]sf]df ?=&&,!)).– Vfr{ u/L afF8kmfF8

eGbf ?=@&,!)).– / d]lzg/L tyf cf}hf/df ?=(),))).– ah]6 afF8kmfF8 u/]sf]df ?=(*,&(@.– Vfr{

u/L ah]6eGbf ?=*,&(@.– Jf9L vr{ u/]sf] kfOPsf]n] clgoldt 5 .

20. bflvnf ug'{kg]{ M cfos/ P]g, @)%* sf] bkmf ()-$_ df clu|d cfos/ s§L ul/Psf] /sd e'QmfgL

ePsf] @% lbgleq bflvnf ug'{kg]{ Joj:yf ePsf]df sd{rf/L ;+ro sf]ifsf] ?=@*,#&^.– , sd{rf/L

;+ro sf]ifsf] ?=@*,#&^.–, ;fdflhs ;'/Iff s/jfktsf] ?= !,%^!.– / ;fdflhs ;'/Iff jfktsf]]

?=@!,^@!.– bflvnf gu/]sf]n] ;DjGwLtnfO{ lhDd]jf/ agfO{ bflvnf ug'{kb{5 .

21. k]ZsL M ljB't tf/ vl/b nufot sfo{qmdsf nflu tLg JolQmnfO{ lbOPsf] ? #,%),))).– k]ZsL

km5\of}{6 gu/]sf]n] lhDd]jf/ agfO{ km5\of}{6 ug'{kb{5 .

22. ;fljs y'lsdf ufpF ljsf; ;ldlt tkm{ M n]vfk/LIf0faf6 b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

22.1. cfos/ P]g, @)%* sf] bkmf ()-$_ df clu|d cfos/ s§L ul/Psf] /sd dlxgf e'Qmfg ePsf] @%

lbgleq bflvnf ug'{kg]{df ljleGg zLif{sx?Dff s§L ul/Psf] ?=!!,)%$.– / ;fdflhs ;'/Iff jf s§L

u/]sf] ?=!,^%!.– ;d]t ? !@,&)%.– /fh:j vftfdf / dfnkf]t jfktsf] @% k|ltztn] x'g cfpg]

/sd ?=!,*^%.– lh=lj=;df bflvnf u/]sf] k|df0f k]z ug'{ kb{5 .

23. k]ZsL M :yfgLo lgsfo cfos/ k|zf;g lgodfjnL, @)^$ sf] lgod !(@ df k]ZsL] Dofbleq


;8s lgdf{0f nufot sfo{qmdsf nflu ;ft JolQmnfO{ lbOPsf] k]ZsL ? ^,*#,))).– km5\of}{6

gePsf]n] ;DalGwtnfO{ lhDd]jf/ agfO{ km5\of}{6 ug'{kb{5 .

24. ;fljs gfNj' ufpF ljsf; ;ldlt M n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo adf]lhd 5g\ .

24.1. ;fdflhs ;'/Iff s/ M ;fdflhs kl/rfnfsnfO{ tna e'QmfgL lb+bf ;fdflhs ;'/Iff s/jfkt

?=#)).– s/ s§L gu/]sf]n] ;dalGwtaf6 c;"n ug'{kb{5 .

24.2. s/ s§L M Ps cfk"t{snfO{ e'QmfgL lb+bf ?=#,!!*.– cu|Ld cfo s/ s6\6L ug'{ kg]{df gu/]sf]n]

c;"n pk/ ug'{k5{ .

24.3. Ps js{zknfO{ e'QmfgL lb+bf ?=@@^.– cu|Ld cfo s/ s6\6L ug'{ kg]{df gu/]sf]n] c;"n pk/

ug'{k5{ .

24.4. Kf]ZsL M :yfgLo lgsfo cfos/ k|zf;g lgodfjnL, @)^$ sf] lgod !(@ df k]ZsL] Dofbleq


;8s lgdf{0f nufot sfo{qmdsf nflu bz JolQmnfO{ lbOPsf] k]ZsL ? !*,*),))).– km5\of}{6

gePsf]n] ;DalGwtnfO{ lhDd]jf/ agfO{ km5\of}{6 ug'{kb{5 .

24.5. ;fdfu|L v/Lb M ;fj{hlgs vl/b P]g tyf lgodfjnL cg';f/ @) xhf/ eGbf j9L/sdsf] vl/b

ubf{ s/ lahs lnP/ dfq e'Stflg ug'{kg]{df uf]=ef=g+= @ ldlt @)&#.^.!^ df sfof{nonfO{

cfjZos kg]{ ;fdfg vl/b ubf{ PAN ljnaf6 ?= &#,^^).– sf] ;fdfu|L vl/b u/]sf] kfOPsf]n]

vl/b clgoldt 5 .



25. cfGtl/s n]vfk/LIf0fsf]=a]?h" M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf]

lgod @)@-!_ df cfGtl/s n]vfk/LIf0faf6 cf}+NofOPsf] a]?h" clGtd n]vfk/LIf0f x'g' cufj}

km5\of}{6 ug'{kg]{df cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] lgDgfg';f/sf] a]?h" km5\of}{6 u/]sf]

gb]lv+Psf]n] km5\of}{6 ug'{kb{5 .

:yfgLo lgsfo cfos/ k|zfgg lgodfjn @)^$ sf] lgodf sf] lgod !(( df k|Tosf :yfgLo

lgdsfon] cfo, Joo, w/f}6L, lhG:fL / cGo cfDbfgLsf] vr{sf] n]vf :jLs[t 9fFrfdf /fVg' kg]{

pNn]v 5 . ufpkflnsf :yLt j8f sfof{nox?sf] >]:tf k/LIf0f ubf{ ;+3 ;+:yfx?nfO{ of]hgfut

;fdfu|L nufot cGo ljlEfGg ;fdfu|L ljt/0f u/]sf]df cf+lzs ?kdf dfq x:tfGt/0f kmf/d e/L

ljt/0f u/]sf] b]lvof] . clwsf+z ;fdfu|Lsf] v/Lb cfb]z, bflvnf k|ltj]bg tyf ;fdfu|L x:tfGt/0f

gu/L e'QmfgL lbPsf] b]lvof] . o;/L l;w} e'QmfgL lb+bf ;fdfu|Lsf] b'?kof]u x'g;Sg] ePsf]n] lgoddf

ePsf] Joj:yf sfo{Gjog ug'{kb{5 .

26. j]?h' clen]v M– ;+l3o dfldnf tyf :yflgo ljsf; dGqfnosf] kl/kqsf] adf]lhd ufpkflnsf

tyf gu/kflnsfdf ;dflxt ePsf ;fljssf ;fljssf ufpF ljsf; ;ldlt tyf gu/kflnsfsf]

gfddf /x]sf] k]ZsL tyf j]?h' clen]v ;dfof]hg ePsf] ufpFkflnsf jf gu/kflnsfdf sfod u/L

lgodfg';f/ k]ZsL km5Øf}{6 tyf j]?h' ;Dk/LIf0f sfo{ ug'{kg]{df ufpFljsf; ;ldltsf] sfof{no /

gu/kflnsfdf j]?h' clen]v, k]ZsL aFfsLsf]] ljj/0f tyf ;f] sf] km5\Øf}{6sf] clen]v /fv]sf]

kfOPg .

27. ljljw M :yflgo :jfoQ zf;g P]g @)%% tyf lgodfjnL @)%^, :yflgo lgsfo cfly{s k|zf;g


lgoGq0f k|dfjsf/L agfpg' kg]{ Joj:yf 5 . sfof{non]] sfo{ ljj/0f agfO{ sfo{Gjog gu/]sf],

;fdfu|L vl/bsf] nfut cg'dfg tof/ gu/]sf], e|d0f k|ltj]bg tof/ gu/]sf], vl/b of]hgf

gagfPsf], 6's|fkf/L vl/b u/]sf] h:tf sdLsdhf]/L b]lvPsf] 5 . sfdsf] k|s[ltcg';f/ cfGtl/s

lgoGq0f k|0ffnL tof/ u/L sfo{ ;DkfbgnfO{ lgoGq0f,ldtJooL / kf/bzL{ Pa+ e/kbf]{ agfpg'

kb{5 .

a]¿h" l:ylt

of] jif{] n]vfk/LIf0faf6 ¿=*$ nfv @# xhf/ a]?h" b]lvPsf]dWo] c;"n ug{'kg]{ ¿=# nfv &# xhf/,

lgoldt ug{'kg]{ ¿=%) nfv ^# xhf/ / k]ZsL ¿=@( nfv *& xhf/ /x]sf] 5 .



d}jfvf]nf ufpFkflnsf


ut jif{sf] ?=! nfv %! xhf/ / of] jif{sf] cfo ?=@ s/f]8 %$ nfv *# xhf/ ;d]t ?=@ s/f]8

%^ nfv #$ xhf/ cfo eO{ ?=@ s/f]8 $ nfv *# xhf/ vr{ eO{ ?=%! nfv %! xhf/ df}Hbft /x]sf] 5 .

n]vfk/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo 5g\M 1. ;+:yfut ;'zf;g, ljQLo hjfkmb]lxtf M– cfly{s sfo{ljwL lgodfjnL, @)^$ sf] lgod $% df


sfo{bIftf, k|efjsf/Ltf / cf}lrTosf] b[li6sf]0fn] cfDbfgL, vr{, gub df}Hbft tyf cfos/

sf/f]af/ ;DaGwL Joj:yf / lgod kof{Kt 5g / ltlgx¿sf] kfngf u/LPsf] 5 eGg] s'/fdf ljZj:t

x'g'kg]{]{ pNn]v 5 . ;f];DaGwdf sfof{nosf] ljQLo hjfkmb]lxtf tyf pQ/bfloTj kfngfsf] l:ytL

d"NofÍg ubf{ hf]lvdx? klxrfg gu/]sf], cg'udg tyf ;'k/Lj]If0f, a]?h" km5\of}{6 gu/]sf], ;+lIfKt

jflif{s k|ltj]bg tof/ gu/]sf], clwsf/ / lhDd]jf/L gtf]s]sf], lhG;L lg/LIf0f gu/]sf], lhG;L ;+s]t

k|bfg gu/]sf], dd{t clen]v g/fv]sf], lhG;L x:tfGt/0f gu/]sf], jflif{s vl/b of]hgf, cg'udg

d"NofÍg / jflif{s k|ult k|ltj]bg h:tf sfo{df lhDd]jf/L k"0f{ ?kdf kfngf u/]sf] kfOPg . ljQLo

hjfkmb]xLtfnfO{ ;'b[9 agfpg g]t[Tj ls|oflzn x'g' h?/L 5 .

2. d}jfvf]nf ufpFkflnsf M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo jdf]lhd /x]sf] 5 .

2.1. jxfn s/ M cfos/ P]g @)%* cg';f/ s'g} sfof{non] axfn tyf ef8f e'QmfgL lb+bf e'QmfgL

/sdsf] !) k|ltztsf] b/n] clu|d s/ s§L ug'{ kg]{ Joj:yf 5 . ljleGg j8fsf ;8s lgdf{0f

sfo{x? ubf{ Ps ef/L pks/0fsf] ef8f ? ##,$*,#)).– e'QmfgL ubf{ !) k|ltzt ef8f s/ ?=

#,#$,*#).– s§L ug'{kg]{df ?=%),!&(.– dfq s§L u/]sf]n] gk'u ?= @,*$,^%!.– lhDd]jf/ agfO{

c;"n ug'{kb{5 .

2.2. s/ bflvnfM cfos/ P]g @)%* sf] bkmf () df @% lbg leq s/ bflvnf ug'{ kg]{ Joj:yf 5 . ?

^,%&%.– clu|d s§L u/]sf] s/ n]vfk/LIf0f cjlw;Dd bflvnf gu/]sf]n] ;dodf bflvnf x'g' kb{5

.

2.3. cflu|d s/ M cfos/ P]g adf]lhd eQf jfktsf] e'QmfgL lbbf+ !% k|ltztsf] b/n] clu|d cfos/

s6\6L ug'{ kg]{ Joj:yf 5 . cg'udg eQf ?=#^,))).– e'QmfgL lb+bf !% k|ltzt clu|d s/

?=%,$)).– s§f ug'{kg]{df u/]sf] gkfOPsf]n] c;"n ug'{kb{5 .

2.4. w/f}6L lkmtf{ M lagf df}Hbft ?=!(,$#).– w/f}6L lkmtf{ u/]sfn] 5fgljg u/L k|df0f k]z x'g'kb{5 .

2.5. lan e/kfO{ M;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@# df ljn ljhssf] e'QmfgL ubf{

;Ssn ljhs lng' kg]{ Joj:yf 5 . 8f]/ xflh/ a]u/ ?=@),))).– e'QmfgL ePsf]n] lan ekf{O{ k]z

x'g'kb{5 .

2.6. sfo{qmd km/s M aly{ª ;]G6/sf] kmlg{r/df ? $),))).– jh]6 ljlgof]hg ul/ ?=#*,*@*.– sf]

:jf:Yo rf}sL Knf:6/ u/L sfo{qmd km/s kf/L vr{ n]v]sf] lgod ;+ut b]lvPg .

2.6.1. 6fj/ 3]/fjf/ sfo{qmdsf] nflu ?=@),))).– 5'6\ofPsf]df ;f] ah]6af6 lk|G6/ vl/b u/]sf]

kfOPsf]n] sfo{qmd km/s kf/L n]v]sf] vr{ /sd lgod ;+ut b]lvPg .

2.7. lan ekf{O{ M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@# df ljn ljhssf] e'QmfgL ubf{

;Ssn ljhs lng' kg]{ Joj:yf 5 . Ps n3' hnljB't ljsf;sf] ;fdfg vl/b u/L ?=@,)),))).–

e'QmfgL ubf{ ;Ssn lan k]z gePsf]n] ;Ssn lan k]z x'g'kb{5 .

2.8. k|df0f k]z ug'{kg]{ M;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@# df ljn ljhssf] e'QmfgL

ubf{ ;Ssn ljhs lng' kg]{ Joj:yf 5 . ljkb Joj:yfkg sf]ifdf ?=%),))).– hDdf x'g' kg]{

/sd ljkb Joj:yfkg sf]ifdf hDdf ePsf] k|df0f k]z ug'{kb{5 .

2.9. s/ bflvnfM cfos/ P]g @)%* sf] bkmf () df @% lbg leq s/ bflvnf ug'{ kg]{ Joj:yf 5 . ?

^,%&%.– clu|d s§L u/]sf] s/ n]vfk/LIf0f cjlw;Dd bflvnf gu/]sf]n] bflvnf ug{' kb{5 .

3. ;fljs 9'ªu];fF3' ufpF ljsf; ;ldlt tkm{sf] M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo jdf]lhd

/x]sf] 5 .

3.1. dfnkf]tM :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf %%-v_ df dfnkf]t jf e"lds/sf] @% k|ltzt lhNnf ;dGjo ;ldltnfO{ a'emfpg' kg]{ pNn]v 5 . dfnkf]t jfktsf] ?sd ?=&,)(^.– sf] @%



k|ltztn] x'g cfpg] ?=!,&&%.– lh;; bflvnf ug{ kg]{df gu/L ;fljs ;lrjn] ;f]em} gub} vr{

u/]sf]n] c;"n ul/ bflvnf ug'{ kb{5 .

3.2. ef8f s/ M cfos/ P]g @)%* cg';f/ s'g} sfof{non] axfn tyf ef8f e'QmfgL lb+bf e'QmfgL

/sdsf] !) k|ltztsf] b/n] clu|d s/ s§L ug'{ kg]{ Joj:yf 5 . ;jf/L ef8f jfkt

;jf/LwgLnfO{ ?=@#,@%).– ef8f e'QmfgL ubf{ !) k|ltzt clu|d s/ ?=@,#@%.– s§L ug'{kg]{df

gu/]sf]n] c;"n ug'{kb{5 .

3.3. अिीम कर- cfos/ P]g adf]lhd eQf jfktsf] e'QmfgL lbbf+ !% k|ltztsf] b/n] clu|d cfos/

s6\6L ug'{ kg]{ Joj:yf 5 . cg'udgstf{nfO{ ?=#^,))).– e'QmfgL ubf{ s§f ug'{kg]{ ?=%,$)).– s/

s§f gu/]sf]n] c;"n x'g'kb{5 .

3.4. कायासमपननः- सथािीर रिकार आरथिक परशासि रिरमािली, २०६४ को रिरम १५५(५) घ अिसार िापी रकिा र

कारिसमपन ि पररििदि पश गरी भकतािी गििपि वरिसथा छ । गो भर ि ५ रमरि २०७३।८।१० af6 िडा परररद भला र

रलाका परररदमा कि वररकत उपरसथि ि िभर ६७,०००।– ख ि n]lvPsf]df sfo{qmd ePsf] blvg] cfjZos

sfuhft k]z gePsf]n] vr{ /sd lgod ;+ut b]lvPg .

3.5. आनतररक लखापरीकषण - सथािीर रिकार आरथिक परशासि समनिी रिरमािली, २०६४ को रिरम २०२(१) मा

आनिररक लखापरीकषणास औलराईएको रि अरनिम लखापरीकषण हि अगाि िछिररस गििपिि उललख छ ।

आनिररक लखापरीकषणास औलराईएको रि अरनिम लखापरीकषणको समरसमम िरछरौस गरको िदरखीदा आिशरक

कारिाही गरी िरछरौस गििपदिछ । आनिररक लखापरीकषणास दरखएका वरहोराहर रिमि छि ।

3.6. s/ bflvnfM cfos/ P]g @)%* sf] bkmf () df @% lbg leq s/ bflvnf ug'{kg]{ Joj:yf 5 .

?=(!^%.)) clu|d s§L u/]sf] s/ / jLdf jfkt ? @,*)).– n]vfk/LIf0f cjlw;Dd bflvnf

gu/]sf]n] bflvnf x'g' kb{5 .

3.7. al9 vr{ M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@# df ljn ljhssf] e'QmfgL ubf{

;Ssn ljhs lng' kg]{ Joj:yf 5 . kl/ifb e]nf / Onfsf kl/ifbdf pkl:yt geO{ ?=^,&))).–

al9 e'QmfgL lbPsf]n] pQm vr{ c;"n ug'{kb{5 .

4. ;fF3' ufpF ljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo jdf]lhd /x]sf] 5 .


k|ltzt lhNnf ;dGjo ;ldltnfO{ a'emfpg' kg]{ pNn]v 5 . dfnkf]t jfktsf] ?sd ?=!),^)).–

sf] lh;;sf] c+z @% k|ltztn] x'g cfpg] ?=@,^%).– s§f u/L ? &,(%).– a}+s bflvnf gu/]sf]df

bflvnf x'g' kb{5 . lh ; ; sf] c+z ?=@,^%).– lh=;=;= bflvnf ug{ kg]{df gu/]sf]n] bflvnf ug'{

kb{5 .

4.2. lan ekf{O{ M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@# df ljn ljhssf] e'QmfgL ubf{

;Ssn ljhs lng' kg]{ Joj:yf 5 . /fli6«o elnan k|ltof]lutfsf] nflu ?=@),))).– e'QmfgL ubf{

;Ssn lan k]z gePsf]n] ;Ssn lan k]z x'g'kb{5 .






? !),$@%.– clu|d s§L u/]sf] s/ n]vfk/LIf0f cjlw;Dd bflvnf gu/]sf]n] ;dodf bflvnf x'g'

kb{5 .

4.4. मलय अफिवफि करको िानकारी M मलर अरभिरि कर रिरमािली, २०५३ को रिरम ६ क मोरिम ईकका रदि सरकारी रिकारल आिल गरको ईकका समझरिा र कर भकतािीको िािकारी समरनिि आनिररक रािसि कारािलरमा

रदई कर भकतािी समरन िि ईकदारलाई गििपि वरिसथा छ । िािकारी रदईएको लखापरीकषणको करममा कागिाि पश

भएि ।

4.5. ;fdfg a'em]sf] ekf{O{ M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@# df ljn ljhssf]

e'QmfgL ubf{ ;Ssn ljhs lng' kg]{ Joj:yf 5 . blnt sfo{qmdsf] ?=%),))).– sf] l;nfO{

s6fO{sf] d]lzg vl/b ul/] ;fdfu|L a'em]sf] ekf{O{ gePsf]n] k]z ug'{kb{5 .



5. ;fljs kmfs'Daf ufpljsf; ;ldlt tkm{sf] M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo jdf]lhd /x]sf]

5 .

5.1. clu|d s/ M– cfos/ P]g @)%* sf] bkmf ** / *( df clu|d s/ s6\6f u/L /fh:j bflvnf

ug'{kg]{ Joj:yf 5 . Ps tflnd s]GbnfO{ k|lzIf0f eQf jfkt ?=@%,))).– e'QmfgL ubf{ !%

k|ltztsf b/n] ?=#,&%).– clu|d s/ s§f ug'{kg]{df gu/]sf]n] ;f] /sd c;"n ug'{kb{5 .






^,@!).– clu|d s§L u/]sf] s/ n]vfk/LIf0f cjlw;Dd bflvnf gu/]sf] ;dodf bflvnf x'g' kb{5 .

a]?h' l:ylt

of] jif{ n]vfk/LIf0fjf6 ?= ( nfv ** xhf/ z'? a]?h' b]lvPsf] dWo] ?=# nfv () xhf/ c;"n

ug'{kg]{ / ?= % nfv (* xhf/ clgoldt afFsL /x]sf] 5 .



ofªj/s ufpFkflnsf


ut jif{sf] df}Hbft ?=! nfv %& xhf/ tyf of] jif{sf] cfo ?=# s/f]8 (% nfv &# xhf/ ;d]t #

s/f]8 ^& xhf/ #) xhf/ cfDbfgL ?=# s/f]8 !^ nfv ^( xhf/ vr{ eO{ %) nfv ^! xhf/ afsL 5 .

n]vfk/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo cg';f/ 5 .



sfo{bIftf, k|efjsf/Ltf / cf}lrTosf] b[li6sf]0fn] cfDbfgL, vr{, gub df}Hbft tyf cfos/ sf/f]af/


pNn]v 5 . ;f];DaGwdf sfof{nosf] ljQLo hjfkmb]lxtf tyf pQ/bfloTj kfngfsf] l:ytL d"NofÍg

ubf{ hf]lvdx? klxrfg gu/]sf], cg'udg tyf ;'k/Lj]If0f gu/]sf], a]?h" km5\of}{6 gu/]sf], ;+lIfKt

jflif{s k|ltj]bg tof/ gu/]sf], clwsf/ / lhDd]jf/L gtf]lsPsf], lhG;L lg/LIf0f gu/]sf], lhG;L

;+s]t k|bfg gu/]sf], dd{t clen]v g/fv]sf], lhG;L x:tfGt/0f gu/]sf], jflif{s vl/b of]hgf tof/

gu/]sf], cg'udg d"NofÍg gu/]sf] / jflif{s k|ult k|ltj]bg tof/ gu/]sf] nufot sld sdhf]/L

b]lvPsf] 5 . ljQLo hjfkmb]xLtfnfO{ ;'b[9 agfpg pk/f]Qm Joxf]/fdf ;'wf/ ug'{kb{5 .

2. kfyLe/f ofªj/s ufpFkflnsf tkm{ M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo adf]lhd 5g .

2.1. ;fdfgsf] ;+/If0f Pj+ x:tfGt/0f – cfos/ sfo{ljlw lgodfjnL, @)^$ sf] lgod %! df ;/sf/L

lhG;L ;fdfg xflg—gf]S;fgL gx'g] u/L ;+/If0f ug]{ bfloTj sfof{no k|d'vsf] x'g] pNn]v 5 . o;}

u/L lgod ##-@_ df s'g} sfof{no vf/]h jf ufEg] lg0f{o ePsf] k}+tL;f}+ lbgdf sfof{no vf/]h

ePsf] dflgg] / uflePsf] #% lbgleq lhG;L ;fdfgsf] k|ltj]bg tof/ u/L jf ug{ nufO{ dGqfno

jf ljefun] To:tf] ;fdfg lng] lbg] Joj:yf ldnfpg'kg]{ pNn]v 5 . g]kfn ;/sf/n] @)&#.!!.@&

ut]b]lv ;fljssf ufpF ljsf; ;ldltx?nfO{ gofF ;+/rgf cg';f/ ufpFkflnsfdf ufEg] lg0f{o ePsf]

/ cfos/ sf/f]af/ x:tfGt/0f ug{ nufPsf]df ljleGg lsl;dsf lhG;L ;fdfgsf] nut tof/ u/L

x:tfGt/0f ug{ nufPsf] b]lvPg . lhG;L ;fdfg x:tfGt/0f x'g g;Sbf nut oyfy{ gx'g;Sg],

;fdfgsf] b'?kof]u x'g;Sg] / ;fdfg x/fpg ;Sg] ;Defjgf /x]sf] b]lvFbf ;fljs ufpF ljsf;

;ldltdf /x]sf ;Dk"0f{ lhG;L ;fdfg nut v8f u/L xfn uflePsf] ufpFkflnsfdf bflvnf ug'{kg]{

b]lvG5 .

2.2. a}+s le8fg M ufpFkflnsfn] k]z u/]sf] PsLs[t cfo–Joodf cGtu{t j8f sfof{no ;d]tsf] /fh:j,

w/f}6L, k]ZsL, sNof0f sf]if / ljkb Joj:yfkg ;d]tsf] a}Í df}Hbft le8fg x'g] ljj/0f k]z

gePsf]n] / lk|mh tyf afFsLsf] ?=!,@#,%(,^^!.– lx;fj b]lvg] ljj/0f k]z x'g'kb{5 .

2.3. lan e/kfO{ M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ df vr{ ubf{ vr{sf] lan

e/kfO{;lxt n]vf /fVg'kg]{ pNn]v 5 . ef} g+=^ ldlt @)&$.)#.* af6 sfof{no ;fdfg vl/b ubf{

?=^,@$).– ljn eGbf a9L e'QmfgL lbOPsf]n] c;"n u/L bflvnf ug'{kb{5 .

2.4. axfn s/ M cfos/ P]g @)%* cg';f/ s'g} sfof{non] axfn tyf ef8f e'QmfgL lbFbf e'QmfgL

/sdsf] !) k|ltztsf] b/n] clu|d cfos/ s§L ug'{kg]{ Joj:yf 5 . sfof{non] nfeu|fxL dfkm{t

lgdf{0f tyf dd{t sfo{ u/fpFbf pks/0f nufotsf d]l;g ef8fdf lnFbf kfFr cfk"lt{stf{nfO{

?@%,%),)%).– ef8f e'QmfgL lbFbf ;f] afktsf] !) k|ltzt ef8f s/ ? @,%%,))%.– s§L ug'{kg]{df

!=% k|ltzt dfq s§f u/]sf]n] gk'u ?=@,!^,!^$.– c;"n x'g'kb{5 .

2.5. cltl/Qm eQf M :yfgLo :jfoQ zf;g lgodfjnL, @)%^ sf] lgod @%& -!_ cg';f/ :yfgLo

lgsfon] ;f] lgsfosf sd{rf/Lsf] kfl/>lds eQf tyf cGo ;'ljwf lgwf{/0f ubf{ g]kfn ;/sf/sf

lghfdtL sd{rf/Ln] kfpg] tnj eQf tyf ;'ljwfnfO{ cfwf/ dfgL cfkm\gf] cfDbfgL tyf vr{s]f

;Ldfleq /xL lgwf{/0f ug'{kg]{ Joj:yf 5 . sfo{sf/L clws[tnfO{ @)&# r}qb]lv @)&$

cfiff9;Ddsf] ljz]if eQf dfl;s ?=!),))).— n] $ dlxgfsf] ?=$),))).— df !% k|ltzt

?=^,))).– s/ s§L u/L ?=#$,))).— e'QmfgL u/]sf] kfOof] . ljz]if eQf kfpg] cfwf/ gePsf]n]

pQm /sd c;"n ug'{kb{5 .

2.6. dfnkf]t lkmtf{ M :yfgLo :jfoQ zf;g lgodfjnL, @)%^ sf] lgod @!! sf] cg';"rL–@^ df

:yfgLo lgsfonfO{ k|fKt x'g] /fh:j jfF8kmf8 jfktsf] /sd k|zf;lgs sfo{df vr{ ug{ gkfpg]

Joj:yf 5 . dfnkf]t afkt p7]sf] ?=^,&#&.— txljn /fvL gub} vr{ u/]sf] kfOof] . o:tf] /sd

;lraaf6 c;"n u/L /fh:j bflvnf ug'{kb{5 .



2.7. txljn vr{ M :yfgLo :jfoQ zf;g lgodfjnL, @)%^ sf] lgod @!! sf] cg';"rL–@^ df :yfgLo

lgsfonfO{ k|fKt x'g] /fh:j jfF8kmf8 jfktsf] /sd k|zf;lgs sfo{df vr{ ug{ gkfpg] Joj:yf

5 . To:t} :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $-@_ df sfof{non] k|fKt

ePsf] cfDbfgL uf]Zjf/f ef}r/ p7fO{ ;DalGwt vftfdf cfDbfgL afFwL To:tf] gub k|fKt ePsf]

ef]nL kN6;Dd a}+s bflvnf ug'{kg]{ pNn]v 5 . j8f g+= # sf] ;]jf b:t'/ afkt ;Íng ePsf]

/fh:j ?=#,@)).— sf ;lra /laGb| sfsL{n] txljn /fvL uf]=ef}=g+=!! ldlt @)&$.)#.@# df vr{

n]v]sf] kfO{of] . ;]jf b:t'/ afktsf] /sd txljndf /fvL vr{ ug]{ sd{rf/Laf6 c;"npk/ u/L

/fh:j vftfdf hDdf ug'{kb{5 .

2.8. ;fdflhs ;'/Iff s/ M sd{rf/LnfO{ tna afktsf] /sd e'QmfgL ubf{ ! k|ltzt ;f=;'=s/ afkt

clu|d s§L u/L e'QmfgL ug'{kg]{ Joj:yf 5 . ef}=g+=!& ldlt @)&$.#.@% af6 k|f=;=>L k"0f{ s'df/

a:g]tnfO{ ?=*,()).— e'QmfgL lbFbf s§f ug'{kg]{ ?=*().— s§f gu/]sf]n] c;"n u/L a]?h" vftfdf

bflvnf ug'{kb{5 .

2.9. lan ekf{O{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_ df vr{ ubf{

vr{sf] lan e/kfO{ ;lxtsf] n]vf /fVg'kg]{ pNn]v 5 . j8f g+= ^ b]xfo adf]lhd vr{sf] k'i6ofO{

;lxtsf] ljn e/kfO{ ;+nUg gu/]sf]n] lgoldt b]lvPg .

2.9.1. g]=/f=df=lj= y'Da]lbgsf] vfg]kfgL Joj:yfkg afktsf] ?=#%,*)&.– Oli6d]6, lan ckm SjflG66L,

sfo{ ;DkGg k|ltj]bg a]u/ e'QmfgL ePsf]n] pQm vr{ lgoldt dfGg ;lsPg .

2.9.2. s'nf] lgdf{0f sfo{qmd y'Da]lbgsf] ?=#),))).– Oli6d]6, lan ckm SofOlG6l6, sfo{ ;DkGg k|ltj]bg

a]u/ ePsfn] vr{ lgoldt dfGg ;lsPg .

2.10. lan lahs M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_ df vr{ ubf{

vr{sf] lan e/kfO{ ;lxtsf] n]vf /fVg'kg]{ pNn]v 5 . sfof{non] kz' ;]jfsf nflu cf}iflw vl/b

afkt ?=#),))).– vr{ n]Vbf lan k]z gu/L e'QmfgL lbPsf]n] pQm cf}iflw vl/bsf] ;Ssn aLhs

/ lhG;Ldf cfDbfgL tyf vr{sf] k|df0f ;d]t k]z ug'{kb{5 .

2.11. cfGtl/s n]vfk/LIf0fsf] a]?h" M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf]

lgod @)@-!_ df cfGtl/s n]vfk/LIf0faf6 cf}+NofOPsf] a]?h" clGtd n]vfk/LIf0f x'g' cufj}

km5\of}{6 ug'{kg]{ pNn]v 5 . cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] lgDgfg';f/sf] a]?h" clGtd

n]vfk/LIf0fsf] ;do;Dd km5\of}{6 u/]sf] gb]lv+bf cfjZos sf/afxL u/L km5\of}{6 ug'{kb{5 .

;fljs 8'ld|;] ufpF ljsf; ;ldlt

3. sd{rf/L sNof0f sf]ifM utsf] cf=j=sf] c=Nof= ?=!,%@,&)#.— /x]sf] 5 . rfn' jif{df ?=@@,&#).—

vr{ n]vsf]df /sd a}Í bflvnf geO{ gub} df}Hbft /x]sf]n] lghaf6 pQm /sd bflvnf ug'{kb{5 .

;fljs ltl/Ë] ufpF ljsf; ;ldlt

4. s/s§L M cfos/ P]g, @)%* sf] bkmf ** / bkmf *( df kfl/>lds, axfn / clu|d s/s§L

ug{'kg{] Joj:yf 5 . ;fy}, s§L /sd ;dod} ;DalGwt /fh:j sfof{nodf bflvnf ;d]t ug'{kb{5 .

n]vfk/LIf0f z'Ns jfkt Ps n]vfk/LIfsnfO{ ?=*,$)).— e'QmfgL ubf{ !% k|ltzt clu|d s/ s§f

ug{' kg]{df gu/]sf] ?=!,@^).– c;"n ug'{kb{5 .

5. lan ekf{O{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_ df vr{ ubf{

vr{sf] lan e/kfO{ ;lxtsf] n]vf /fVg'kg]{ pNn]v 5 . afn nlIft sfo{qmd cGtu{t s'n !!% j6f

emf]nf vl/b eO{ ?=%@%#*.)) Ps ;Knfo;{nfO{ e'QmfgL ul/Psf]df hDdf #$ j6f emf]nf ljt/0f

u/]sf] ekf{O{af6 b]lvG5 eg] *! j6f emf]nf ljt/0f u/]sf] k|df0f k]z gePsf]n] ?=#&,))%.– sf]

emf]nf ljt/0fsf] e/kfO{ ;lxtsf] k|df0f k]z x'g'kb{5 .

6. a9L vr{ M k"FhLutdf ?=#@,)),))).– ah]6 ljlgof]hg ePsf]df ?=##,!$,^%%.– vr{ ePsf]n]

?=!,!$,^%%.– a9L vr{ lgod;Ddt b]lvPg .

7. dfnkf]t nut M sfof{non] dfnkf]t c;"nL tyf afFsLsf] nut olsg u/L /fh:jsf] cfos/

ljj/0f k]z ug'{kb{5 .

8. cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !(( df k|To]s :yfgLo lgsfon] cfo—Joo, w/f}6L,

lhG;L / cGo cfDbfgL vr{sf] n]vf :jLs[t 9fFrfdf /fVg'kg]{ pNn]v 5 . ufpFkflnsfl:yt j8f

sfof{nox?sf] ;|]:tf k/LIf0f ubf{ ;+3 ;+:yfx?nfO{ of]hgfut ;fdu|L nufot cGo ljleGg ;fdu|L

ljt/0f u/]sf]df cf+lzs ?kdf dfq x:tfGt/0f kmf/d e/L ljt/0f ug]{ u/]sf] b]lvof] . clwsf+;

;fdu|Lsf] vl/b cfb]z, bflvnf k|ltj]bg tyf ;fdu|L x:tfGt/0f gu/L e'QmfgL lbOPsf] kfOof] .

o;/L l;w} e'QmfgL lbFbf ;fdfu|Lsf] b'?kof]u x'g;Sg] ePsfn] lgoddf ePsf] Joj:yfsf] kfngf



ug'{kb{5 .

a]?h" clen]v M ;+3Lo dfldnf tyf :yflgo ljsf; dGqfnosf] kl/kq adf]lhd ufpkflnsf tyf

gu/kflnsfdf ;dflxt ePsf ;fljssf ufpljsf; ;ldlt tyf gu/kflnsfsf] gfddf /x]sf]

k]ZsL tyf a]?h" clen]v ;dfof]hg ePsf] ufpFkflnsf sfod u/L k]ZsL km5\of}{6 tyf a]?h"

;Dk/LIf0f sfo{ ug'{kb{5 . t/ a]?h" clen]v, k]ZsL aFfsLsf]] ljj/0f tyf ;f]sf] km5Øf}{6sf] clen]v

/x]sf] kfOPg .

9. d"No clej[l4 s/sf] hfgsf/L M d"No clej[l4 s/ lgodfjnL @)%# sf] lgod ^ s sdf]lhd 7]Ssf

lbg] ;/sf/L lgsfon] cfk'mn] u/]sf] 7]Ssf ;Demf}tf / s/ e"QmfgLsf] hfgsf/L ;DalGwt cfGtl/s

/fh:j sfof{nodf lbg'kg]{ Joj:yf 5 . ;f] lgodfg';f/ ;DalGwt kIfnfO{ hfgsf/L lbPsf]

n]vfk/LIf0fsf] s|ddf sfuhft k]z ePg .

10. lhG;L lg/LIf0f M k|To]s cfly{s jif{ ;DffKt ePkl5 sfof{nodf ljBdfg /x]sf] lhG;L s] s:tf]

cj:yf 5 egL lhG;L lg/LIf0f u/L tf]lsPsf] ldltleq k|ltj]bg k]z ug'{kg]{ Joj:yf ePsf]df ;f]

ePsf] kfOPg .

11. btf{ / rnfgL M sfof{nodf k]z x'g cfPsf ;a} sfuhftx? clgjfo{ btf{ ug'{kg]{ / sfof{noaf6

aflx/ kqx? k7fpFbf rnfgL ug'{kb{5 . o;}u/L k'FhLut sfo{ ug'{eGbf cufl8 ;DalGwt sfdsf]

nfut Oli6d]6 u/L sfof{nodf k]z u/L btf{ ug'{kg]{ / sfo{;DkGg ePkl5 tof/ ul/g] sfo{;DkGg

k|ltj]bg klg ;DalGwt sfof{nodf btf{ ug]{ clgjfo{ Joj:yf ul/g'kb{5 .

12. ljljw vr{ M ljljw vr{ cGt/ut ufpF kl/ifb\, cGo ;ef ;df/f]xdf vfhf, vfgf, gf:tf nufotsf

vr{x?sf] e/kfO{x? k]z u/L e'QmfgL lbPsf] kfO{of] . h;df vfgf, gf:tf, lrof cflbsf] slt ;+Vof

xf] / b/ slt xf] egL pNn]v gu/L /sd dfq pNn]v u/]sf] kfOof] . o:tf zLif{s cGtu{t w]/} vr{

b]lvPsf]n] o:tf vr{nfO{ cljnDa lgoGq0f ul/g'kb{5 .

13. cGo sfo{fnosf] vr{ M cfly{s sfo{ljlw P]g, @)%% sf] bkmf ^ df dftxt sfof{nosf] nflu tfn's

dGqfno, ljefuaf6 /sd vr{ ug{] clVtof/L lbg] / dftxtsf sfof{no tfn's sfof{noaf6 k|fKt

clVtof/Lsf] ;Ldfleq /x]/ vr{ ug'{kg]{ pNn]v 5 . of] jif{ 5'§} cl:tTj / ah]6 Joj:yf ePsf

lhNnfl:yt cGo sfof{nosf] vr{ o; sfof{non] Joxf]/]sf] 5 . o:tf k|s[ltsf] vr{ lgoGq0f

ug'{kb{5 .

14. :yfgLo :jfoQ zf;g P]g, @)%% tyf lgodfjnL @)%^, :yfgLo lgsfo cfly{s k|zf;g

lgodfjnL, @)^$ adf]lhd lhG;L, n]vf, gub, sfo{qmd vr{, k|zf;lgs vr{ nufotdf cfGtl/s

lgoGq0f k|efjsf/L agfpg'kg]{ Joj:yf 5 . sfof{nosf] @& hgf b/aGbL /x]sf]df !$ sd{rf/L

sfo{/t /x]sf] / sfo{ ljj/0f agfO{ sfof{Gjog gu/]sf], ;fdu|L vl/bsf] nfut cg'dfg tof/

gu/]sf] e|d0f k|ltj]bg tof/ gu/]sf], vl/b of]hgf gagfPsf], 6'qmf kf/L vl/b u/]sf] h:tf sld

sdhf]/L b]lvPsf 5g\ . sfdsf] k|s[lt cg';f/ cfGtl/s lgoGq0f k|0ffnL tof/ u/L sfo{;DkfbgnfO{

lgoGq0f, ldtJooL / kf/bzL{ Pj+ e/kbf]{ agfpg'kb{5 .

15. ;fljs gfªvf]Nofङ ufpF ljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo adf]lhd 5g .

15.1. dfnkf]t lkmtf{ M :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf %%-v_ df dfnkf]t jf e"dLs/ @%

k|ltzt lhNnf ljsf; ;ldltnfO{ a'emfpg'kg]{ pNn]v 5 . :yfgLo txn] dfnkf]t afktsf] /fh:j

;Íng u/]sf] ?=!@,%)^.– sf] @% k|ltztn] x'g cfpg] ?=#,!@^.– lhNnf ;dGjo ;ldltdf lkmtf{

gu/L txljndf /fvL ef}=g+=!$ ldlt @)&#.!!.@% af6 vr{ n]v]sf] b]lvof] . lhNnf ;dGjo

;ldltdf k7fpg] dfnkf]]t afktsf] /sd txljndf /fvL vr{ ug]{af6 c;"n u/L lhNnf ;dGjo

;ldltsf] vftfdf hDdf ug'{kb{5 .

15.2. txljn vr{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $-@_ df sfof{non]


ePsf] ef]nL kN6 ;Dd a}Í bflvnf ug'{kg]{ pNn]v 5 . sfof{non] cfGtl/s cfosf] ?=#,)%).– a}Í

bflvnf gu/L ;f]em} vr{ n]v]sf] lgod;+ut ePg .

15.3. axfn s/ M cfos/ P]g, @)%* cg';f/ ef8f e'QmfgL lbFbf e'QmfgL /sdsf] !) k|ltztsf] b/n]

clu|d cfos/ s§L ug'{kg]{ Joj:yf 5 . sfof{non] nfeu|fxL dfkm{t lgdf{0f tyf dd{t sfo{ u/fpFbf

P:sfe]6/ nufotsf d]l;g/Lsf] ef8f afkt ljleGg cfk"lt{stf{nfO{ ? !^,*&,*)).– e'QmfgL lbFbf

;f] afktsf] !) k|ltzt ef8f s/ ? !^*&*).– s§L ug'{kg]{df !=% k|ltzt dfq s§L ul/ e'QmfgL

u/]sf]n] gk'u s/ ?=%&,@^).–c;"n x'g'kb{5 .



16. ;fljs y]rDa' ufpF ljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo adf]lhd 5g .

16.1. dfnkf]t lkmtf{ M :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf %%-v_ df dfnkf]t jf e"lds/sf] @%


;Íng u/]sf] ?=(,*^).– sf] @% k|ltztn] x'g cfpg] ?=@,$^%.– lhNnf ;dGjo ;ldltdf lkmtf{

gu/L txljndf /fvL ef}=g+=!$ ldlt @)&#.!!.@^ df vr{ n]v]sf] b]lvof] . lhNnf ;dGjo ;ldltsf]

sfof{nodf k7fpg] dfnkf]]t afktsf] /sd txljndf /fvL vr{ ug]{af6 c;"n ug'{kb{5 .

16.2. txljn vr{ M :yfgLo :jfoQ zf;g lgodfjnL, @)%^ sf] lgod @!! sf] cg';"rL–@^ df :yfgLo

lgsfonfO{ k|fKt x'g] /fh:j jfF8kmf8 jfktsf] /sd k|zf;lgs sfo{df vr{ ug{ gkfpg] Joj:yf

5 . ;fljs :yfgLo lgsfon] cfGtl/s cfosf] ?=*,#)).– a}+s bflvnf gu/L ;f]em} vr{ n]v]sf]

lgod ;+ut ePg .

16.3. axfn s/ M cfos/ P]g @)%* cg';f/ ef8f e'QmfgL lbFbf e'QmfgL /sdsf] !) k|ltztsf] b/n]


P:sfe]6/ nufotsf d]l;g/L ef8f afkt ef}=g+=&–@)&#.*.@& af6 Oe/ u|Lg ljN8;{ k|f=nL

sf7df8f}+nfO{ ?=@,^$,))).– e'QmfgL ubf{ !=% k|ltztn] x'g] ?=@@(*.)) dfq s§L u/L e'QmfgL

lbPsf]n] gk'u afxfn s/ ?=@$,!)@.– c;"n ug'{kb{5 .

16.4. clu|d s/ M cfos/ P]g, @)%* cg';f/ s'g} sfof{non] ;fdfg vl/b u/L ;f]sf] e'QmfgL lbFbf

e'QmfgL /sdsf] !=% k|ltztsf] b/n] clu|d cfos/ s§L ug'{kg]{ Joj:yf 5 . ef}=g+=$–@)&#.&.!&

af6 Ps ;Knfo;{nfO{ ?=@,)&,*&^.– e'QmfgL ubf{ s§f ug'{kg]{ ?=#,!!*.– s§f gu/]sf]n] c;"n

x'g'kb{5 .

17. ;fljs ltl/+ग ufpF ljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo adf]lhd 5g .



;Íng u/]sf] /sd ?=!^,%%*.– sf] @% k|ltztn] x'g cfpg] ?=$,!#(.– lhNnf ;dGjo ;ldltdf

lkmtf{ gu/L ;lrjn] txljn} /fvL ldlt @)&#.!!.@& df vr{ n]v]sf]n] c;"n u/L bflvnf ug'{kb{5 .

17.2. txljn vr{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $-@_ df sfof{non]


ePsf] ef]nL kN6;Dd a}Í bflvnf ug'{kg]{ pNn]v 5 . ;fljssf uflj;n] cfGtl/s cfosf]

?=^,&%).— a}Í bflvnf gu/L ;f]em} vr{ n]v]sf] lgod;+ut ePg .

17.3. ;fdflhs ;'/Iff s/ M sfof{non] sd{rf/LnfO{ tna afktsf] /sd e'QmfgL ubf{ ! k|ltzt

;fdflhs ;'/Iff s/ afkt clu|d s§L u/L e'QmfgL ug'{kg]{ Joj:yf 5 . ef}=g+=%–@)&#.!!.!@ af6

k|f=;=k"0f{ s'df/ a:g]tnfO{ ?=&@,))).– kfl/>lds e'QmfgL ubf{ s§f ug'{kg]{ ?=&@)– s§f gu/]sf]n]

c;"n x'g'kb{5 .

18. ;fljs 8'ld|;] ufpF ljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo adf]lhd 5g .



P:sfe]6/ nufotsf d]l;g/L ef8f afkt # cfk"lt{stf{nfO{ e'QmfgL lb+bf ;f] afktsf] !) k|ltzt

ef8f s/ s§L gu/]sf]n] nfeu|xLnfO{ lhDd]jf/ agfO{ ?=$*,)^).– c;"n x'g'kb{5 . To:t}

sfof{non] nfeu|fxL dfkm{t lgdf{0f tyf dd{t sfo{ u/fpFbf pks/0f nufotsf d]l;g/L ef8f

afkt b'O{ cfk"lt{stf{nfO{ ? %,^%,$@).– e'QmfgL lbFbf ;f] afktsf] !) k|ltzt ef8f s/ ?

%^,%$@.– s§L gul/ !=% k|ltzt dfq s§f u/]sf]df gk'u ?=$*,)^).– c;"n x'g'kb{5 .

19. ;fljs rflS;af]6] ufpF ljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo adf]lhd 5g .

19.1. dfnkf]t lkmtf{ M :yfgLo :jfoQ zf;g P]g,@)%% sf] bkmf %%-v_ df dfnkf]t jf e"lds/ jf @%

k|ltzt lhNnf ljsf; ;ldltnfO{ a'emfpg' kg]{ pNn]v 5 . :yfgLo txn] dfnkf]t afktsf] /fh:j

;Íng u/]sf] ?=!%^).– sf] @% k|ltztn] x'g cfpg] ?=#().–lhNnf ;dGjo ;ldltdf lkmtf{

ug'{kg]{df xfn;Dd klg uflj; ;lrj >L s]zj u'/fufO{+;Fu gub} lhDdf /x]sf] b]lvPsfn] oyflz3|

bflvnf ug'{kb{5 .

19.2. txljn vr{ M :yfgLo lgsfo cfy{s k|zf;g lgodfjnL, @)^$ sf] lgod $-@_ df sfof{non]


ePsf] ef]nL kN6;Dd a}Í bflvnf ug'{kg]{ pNn]v 5 . cfGtl/s cfosf] ?=!,%)).— xfn;Dd klg



a}Í bflvnf gePsf]n] a}Í bflvnfsf] k|df0f k]z ug'{kb{5 .



P:sfe]6/ nufotsf d]l;g/L ef8f afkt b'O{ cfk"lt{stf{nfO{ ? @%,!&,))).– e'QmfgL lbFbf ;f]

afktsf] !) k|ltzt ef8f s/ ? @,%!,&)).– s§L gul/ !=% k|ltzt dfq s§f u/]sf]n] gk'u

?=@,!#,($%.– c;"n x'g'kb{5 .

20. ;fljs y'Da]lbg ufpF ljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo adf]lhd 5g .


k|ltzt lhNnf ;dGjo ;ldltnfO{ a'emfpg'kg]{ pNn]v 5 . :yfgLo txn] dfnkf]t afktsf] /fh:j

;Íng u/]sf] ?=$,()).– ;lrj k|df]b g]kfnn] txljnaf6 g} vr{ n]v]sf] b]lvof] . lhNnf ;dGjo

;ldltdf k7fpg] dfnkf]t afktsf] /sd txljndf /fvL vr{ ug]{af6 c;"n u/L pQm vftfdf

hDdf ug'{kb{5 .

20.2. cfGtl/s n]vf k/LIf0f M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod


ug'{kg]{ pNn]v 5 . cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] a]?h" clGtd n]vfk/LIf0fsf] ;do;Dd

km5\of}{6 u/]sf] gb]lv+bf a]?h" km5\of}{6 ug'{kb{5 .

20.3. k]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ df k]ZsL] Dofbleq


cfly{s jif{sf] cGTodf kfFr hgfsf] gfddf /x]sf] k]ZsL ? *,)),))).– e'QmfgL lbPsf]df km5\of}{6

u/]sf] gkfOPsf]n] k]ZsL km5\of}{6 ug'{kb{5 .

rfn" tkm{ n]vfk/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo 5g M

21. s/ s§L bflvnf M cfos/ P]g @)%* sf] bkmf () df s/ s§f ePsf] @% lbgleq bflvnf ug'{kg]{

Joj:yf 5 . ufpFkflnsfn] rfn' / k"FhLut lzif{sdf s§f ePsf] ?=&(,&%%.– clu|d s/ n]vfk/LIf0f

cjlw;Dd klg bflvnf u/]sf] 5}g .

22. s/ M cfos/ P]g @)%* sf] bkmf *( adf]lhd clu|d s/ s§f ug'{kg]{ Joj:yf 5 . ldlt

@)&#.)&.@^ df df]6/;fOsn vl/b u/L ?=!,*&,%@@.— e'QmfgL lb+bf clu|d s/ !=% k|ltzt

?=@,*!@.– s§f gu/]sf] kfOPsf]n] c;"n u/L /fh:j bflvnf ug'{kb{5 .

23. ;+rosf]if bflvnf M lgodfg';f/ s§f u/]sf] sd{rf/L ;+rosf]if / gful/s nufgL sf]if jfkt

?=#(,!&@.– n]vfk/LIf0f cjlw;Dd klg bflvnf u/]sf] k|df0f k]z ePsf] 5}g . vr{ n]Vbf bflvnf

k|df0f g/fvL vr{ n]Vg ldNb}g .

24. :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !(@ df k]ZsL] Dofbleq tf]lsPsf]

sfo{ljlw ckgfO{ km5\of}{6 ug]{ jf u/fpg] k]ZsL lng] lbg] b'j}sf] st{Jo /xg] Joj:yf 5 . ;"wfl/Psf]

r"Nxf] lgdf{0f, emf]nf tyf 8«]; ljt/0f, cflbaf;L ;r]tgf, ;8s lgdf{0f, len]h k|f]kmfOn sfo{qmd

;+rfng ug{ ?=#,%*,))).– k]ZsL e'QmfgL lbPsf]df xfn;Dd k]ZsL km5\of}{6 u/]sf] gkfOPsf]n] k]ZsL


a]¿h" l:ytL

of] jif{ n]vfk/LIf0faf6 ¿=! s/f]8 $% nfv %* xhf/ a]?h"dWo] c;"n ug{'kg]{ ¿=^ nfv !* xhf/,

lgoldt ug{'kg]{ ¿=! s/f]8 @& nfv *@ xhf/ / k]ZsL ¿=!! nfv %* xhf/ afFsL 5 .



l;l/hËf ufpFkflnsf


ut jif{sf] df}Hbft ?=! nfv $* xhf/ of] jif{sf] cfo ?=# s/f]8 %$ nfv !( xhf/ ;d]t ?=#

s/f]8 %% nfv ^& xhf/ cfo u/L # s/f]8 $ nfv !$ xhf/ vr{ eO{ ?=%! nfv %# xhf/ afFsL b]lvPsf]

5 . n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

1. df}Hbft x:tfGt/0f – cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod ##-@_ df s'g} sfof{no vf/]h

jf ufEg] lg0f{o ePsf] k}+tL;f}+ lbgdf sfof{no vf/]h ePsf] dflgg] pNn]v 5 . o:tf] cj:yfdf

sfof{no uflePsf] #% lbgleq gubL afFsL eP dGqfno jf ljefun] To:tf] gub lng] lbg] Joj:yf

ldnfpg' kg]{ pNn]v 5 . g]kfn ;/sf/n] @)&#.!!.@& ut] b]lv ;fljssf ufpF ljsf;

;ldltx?nfO{ gofF ;+/rgf cg';f/ ufpFkflnsfdf ufEg] lg0f{o ePsf] / cfly{s sf/f]af/ x:tfGt/0f

ug{ nufPsf]df sf/f]af/ x:tfGt/0f u/L Plss[t lx;fa tof/ u/]sf] kfOPg .

2. ;+:yfut ;'zf;g, ljQLo hjfkmb]lxtf M– cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $% df

clwsf/k|fKt clwsf/Ln] ;/sf/L /sd lgsf;f lb+bf jf vr{ ubf{ lgoldttf, ldtJooLtf, sfo{bIftf,

k|efjsf/Ltf / cf}lrTosf] b[li6sf]0fn] cfDbfgL, vr{, gub df}Hbft tyf cfly{s sf/f]af/ ;DaGwL

Joj:yf / lgod kof{Kt 5g / ltlgx¿sf] kfngf u/LPsf] 5 eGg] s'/fdf ljZj:t x'g'kg]{]{ pNn]v 5 .

hf]lvdx? klxrfg gu/]sf], cg'udg tyf ;'k/Lj]If0f gu/]sf], a]?h" km5\of}{6 gu/]sf], ;+lIfKt jflif{s

k|ltj]bg tof/ gu/]sf], clwsf/ / lhDd]jf/L gtf]lsPsf], lhG;L lg/LIf0f gu/]sf], lhG;L ;+s]t k|bfg

gu/]sf], dd{tsf] clen]v g/fv]sf], lhG;L x:tfGt/0f gu/]sf], jflif{s vl/b of]hgf tof/ gagfPsf],

cg'udg d"NofÍg / jflif{s k|ult k|ltj]bg tof/ u/L tfn's lgsfodf gk7fPsf] h:tf sld sdhf]/L

b]lvPsf]n] kbflwsf/Ln] lhDd]j/L k"0f{ ?kdf kfngf u/]sf] kfOPg . ljQLo hjfkmb]xLtfnfO{ ;'b[9

agfpg pk/f]Qm Joxf]/fdf ;'wf/ ug'{ kb{5 .

3. a}+s le8fg M :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod $#[%{ cg';f/ :yfgLo

lgsfon] cfKgf] cfDbfgLsf] /sd cfufdL cfly+s jif+sf nflu lhDd]jf/L ;f/L n]vf /fVg'kg]+

Joj:yf 5 . :yflgo txn] k]z u/]sf] Plss[t jflif{s sf/f]jf/ cGtu{t j8f sfof{non tyf ;fljs

lgsfosf] /fh:j, w/f}6L, k]ZsL, sNof0f sf]if / ljkb Joj:yfkg ;d]tsf] a}+s df}Hbft le8fg x'g]

ljj/0f k]z gePsf]n] / lk|mh tyf afFsLsf] ?=!,$*,(&,#%*.– lx;fj b]lvg] ljj/0f k]z x'g'kb{5 .

4. cfo Joo ljj/0f M :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod $#[%{ cg';f/

:yfgLo lgsfon] cfKgf] cfDbfgLsf] /sd cfufdL cfly+s jif+sf nflu lhDd]jf/L ;f/L n]vf /fVg'kg]+

Joj:yf 5 . sfof{non] k]z u/]sf] Plss[t cfo–Joo ljj/0fdf z'? df}Hbft / o; jif{sf] cfDbfgL

tkm{ ?=!,*(,#^,@$%.– / vr{df hDdf ?=!,*(,&%,*)^.– hf]8 hDdf km/s kf/L k]z u/]sf]n]

sfof{non] nfk/afxL u/]sf] b]lvG5 . o; ;DaGwdf cfGtl/s n]vfk/LIf0fn] klg cf}NofPsf] tyf

;'wf/ u/fPsf] gkfOPsf]n] ;DalGwtnfO{ lhDd]jf/ agfO{ lx;fj Plsg ug'{kb{5 .

5. ;fdfgsf] ;+/If0f Pj+ x:tfGt/0f – cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod %! df ;/sf/L

lhG;L ;fdfg xflg gf]S;fgL gx'g] u/L ;+/If0f ug]{ bfloTj sfof{no k|d'vsf] x'g] pNn]v 5 . o;}



jf ljefun] To:tf] ;fdfg lng] lbg] Joj:yf ldnfpg' kg]{ pNn]v 5 . g]kfn ;/sf/n] @)&#.!!.@&

ut] b]lv ;fljssf :yflgo lgsfonfO{ gofF ;+/rgf cg';f/ ufpFkflnsfdf ufEg] lg0f{o ePsf]df

lhG;L ;fdfgsf] nut tof/ u/L x:tfGt/0f ug{ nufPsf] b]lvPg . lhG;L ;fdfg x:tfGt/0f x'g

g;Sbf nut km/s kg]{, ;fdfgsf] b'?kof]u x'g ;Sg] / ;fdfg x/fpg ;Sg] ;Defjgf /x]sf] b]lvFbf

;fljs ufpF ljsf; ;ldltdf /x]sf lhG;L ;fdfgsf] nut v8f u/L ufpFkflnsfdf bflvnf

ug'{kb{5 .

6. ;fljs l;gfd ufpF ljsf; ;ldlt M n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

6.1. clu|d s/ M– cfos/ P]g @)%* cg';f/ s'g} sfof{non] ;fdfg vl/b ul/ ;f]sf] e'QmfgL lb+bf

e'QmfgL /sdsf] !=% k|ltztsf] b/n] clu|d cfos/ s§L ug'{kg]{ Joj:yf 5 . Ps :6]Zg/L P08

;Knfo;{nfO{ ?=(),#)).– e'QmfgL ubf{ ?=!,#%$.– s/ s§L gu/]sf]n] ;DalGwt;+u c;"n ug'{kb{5 .

6.2. clu|d s/ M cfos/ P]g, @)%* cg';f/ sfof{non] eQf jfktsf] /sd e'QmfgL lbFbf !% k|ltztsf]

b/n] clu|d cfos/ s§L ug'{kg]{ Joj:yf 5 . ef}=g+= !$–@)&$.!!.@) af6 Ps k|lzIf0f s]Gb|nfO{

?=@%,))).– e'QmfgL lb+bf !% k|ltztsf b/n] s§L ug'{kg]{df gu/]sf]n] ?=#,&%).– c;"n ug'{kb{5 .



6.3. lan e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod $^-#_ df clwsf/ k|fKt

clwsf/Laf6 :jLs[t u/fO{ vr{ ubf{ vr{ ePsf] ljn e/kfO{ ;lxt n]vf /fVg'kg]{ Joj:yf 5 .

sfof{non] uf]=ef}=g+=!! ldlt @)&#÷!!÷!! af6 Ps ckfË ;dfhnfO{ ?=#!,)#&.– e'QmfgL ubf{

k'li6 ug]{ sfuhft ;dfa]z gu/L e'QmfgL lbPsf]n] vr{sf] k'li6 x'g] lan ekf{O{x? k]z ug'{kb{5 .

6.4. ;fdfu|L vl/b M ;fj{hlgs vl/b P]g tyf lgodfjnL cg';f/ @) xhf/ eGbf al9 /sdsf] vl/b

ubf{ s/ lahs lnO{ e'QmfgL ug'{kb{5 . t/ ;dfu|L vl/b u/L ?=(),#)).– e'QmfgL ubf{ sf/f]jf/sf]

s/btf{ ljnaf6 vl/b u/]sf] gkfOPsf]n] lgoldt dfGg ;lsPg .

7. ;fljs cfDj]u'lbg uflj; M n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

7.1. axfn s/ M cfos/ P]g, @)%* cg';f/ axfn tyf ef8f e'QmfgL lb+bf e'QmfgL /sdsf] !)

k|ltztsf] b/n] clu|d cfos/ s§L ug'{kg]{ Joj:yf 5 . ljleGg rf/ kmd{x?nfO{ ?=^$,^@).–

e'QmfgL lb+bf clu|d s/ ?=^,$^@.– s/ sl§ gu/]sf]n] ;f] c;"n ug'{kb{5 .

7.2. ;fdflhs ;'/Iff s/ M sd{rf/LnfO{ tna jfktsf] /sd e'QmfgL ubf{ ! k|ltzt ;f=;'=s/ jfkt

clu|d s§L u/L e'QmfgL ug'{kg]{ Joj:yf 5 . Ps sd{rf/LnfO{ tna e'QmfgL lb+bf ?=!,#%).–

;fdflhs ;'/Iff s/ jfktsf] /sd s§L ug'{kg]{df gu/]sf]n] c;"n u/L bflvnf ug'{kb{5 .

7.3. clu|d s/ M cfos/ P]g @)%* cg';f/ s'g} sfof{non] ;fdfg vl/b u/L ;f]sf] e'QmfgL lb+bf

e'QmfgL /sdsf] !=% k|ltztsf] b/n] clu|d cfos/ s§L ug'{kg]{ Joj:yf 5 . Ps sd{rf/L dfkm{t

e'QmfgL lb+bf clu|d cfosf/ jfkt ?=$%).– s§L ug'{kg]{df gu/]sf]n] ;f] /sd c;"n ug'{kb{5 .

7.4. e|d0f vr{ M e|d0f vr{ lgodfjnL, @)^$ sf] lgod &-$_ df ;/sf/L sfhdf vl6Psf] kbflwsf/L


5 . Ps sd{rf/LnfO{ ljleGg ldltdf e|d0f vr{ jfktsf] /sd e'QmfgL lb+bf e|d0f vr{ lgodfjnL

cg';f/ e'QmfgL gePsfn] a9L e'QmfgL ePsf] ?=()).– c;"n ug{'kb{5 .

7.5. ;fdfu|L vl/b M ;fj{hlgs vl/b P]g tyf lgodfjnL cg';f/ @) xhf/eGbf dflysf] vl/b ubf{ s/

lahs k|of]u ug'{kb{5 . sfof{non] cfk"mnfO{ cfjZos kg]{ ;dfu|L vl/b ubf{ ;fj{hlgs vl/b P]g

tyf lgodfjnL cg';f/ v/Lb ug'{ kg]{ Joj:yf 5 . k'FhLut vr{ cGt/ut cfDa]u'lbg :j:Yof rf}sL

lgdf{0f ubf{ cfjZos kg]{ ;fdfg ?= !,(@,))).– kfg ljnaf6 vl/b u/]sf]n] lgoldt dfGg

;lsPg .

7.6. /fh:j bflvnf M sfof{nodf cu|Ld cfos/ s§L u/L /fh:j vftfdf bflvnf gu/]sf] ?=!#,!!$.–

bflvnf u/L k|df0f k]z ug'{kb{5 .

7.7. lh=;=;= bflvnf M dfnkf]t jfktsf] lh=;=;=df bflvnf ug'kg]{ ?=!,^)@.– bflvnf u/L k|df0f k]z

ug'{kb{5 .

7.8. k]ZsL afFsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !(@ df k]ZsL] Dofbleq


cfly{s jif{sf] cGTo;Dddf tLg sd{rf/Lsf] gfdsf] k]ZsL ?= &%,))).– km5\of}{6 x'g afFsL

b]lvPsf]n] cfly{s sfo{ljlw lgodfjnL, @)^$ adf]lhd ;dod} k]ZsL km5\of}{6 ug{'kb{5 .

8. ;fljs l;s}rf uflj; M M n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

8.1. e|d0f EfQf M e|d0f vr{ lgodfjnL, @)^$ sf] lgod &-$_ df ;/sf/L sfhdf vl6Psf] kbflwsf/L


5 . uflj; ;lranfO{ b}lgs e|d0f eQf jfktsf] /sd e'QmfgL lbFbf kms]{sf] lbgsf] Ps rf}yfO{

/sd dfq e'QmfgL ug'{kg]{df cfwf /sd lbPsf]n] ?=#)).– ;DalGwt;+u c;"n ug'{kb{5 .

8.2. lan ekf{O{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_ df clwsf/ k|fKt


ef}=g+=$–@)&#.*.! af6 lan ekf{O ;dfj]z gu/L ?=*,))).– e'QmfgL lbPsf]n] ;DalGwtaf6 c;"n

ug'{kb{5 .

9. ;fljs ddf+v] ufpF ljsf; ;ldlt M n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

9.1. bflvnf M sfof{non] vl/b u/]sf ;fdfg lhG;L bflvnf ug'{ kb{5 . Ps z}lIfs ;+:yfn] vl/b u/]sf]

?=!%,))).– sf] s';L{ bflvnf gu/]sf]n] bflvnf u/]sf] k|df0f k]z x'g'kb{5 .

9.2. cfos/ M cfos/ P]g, @)%* sf] bkmf ()-$_ df clu|d cfos/ s§L ul/Psf] /sd dlxgf e'Qmfg

ePsf] @% lbgleq bflvnf ug'{kg]{ Joj:yf 5 . e'QmfgLdf cu|Ld s/s§L ul/Psf] /fh:j jfktsf]

?=!,(#(.– bflvnf Gfu/]sf]n] /fh:j vftfdf bflvnf ul/ k|df0f k]z ug'{kb{5 .




e'Qmfg ePsf] @% lbgleq bflvnf ug'{kg]{ Joj:yf 5 . dfnkf]t jfkt ;+sng ePsf] /sd

lh=;=;=df bflvnf gu/]sf] ?=%!(.&% bflvnf u/]sf] k|df0f k]z ug'{kb{5 .

9.4. Kf]ZsL afFsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !(@ df k]ZsL] Dofbleq


cfly{s jif{sf] cGTo;Dddf rf/ sd{rf/Lsf] gfdsf] k]ZsL ?=@,#*,)*).– km5\of}{6 x'g afFsL

b]lvPsf]n] cfly{s sfo{ljlw lgodfjnL, @)^$ adf]lhd ;dod} k]ZsL km5\of}{6 ug'{kb{5 .

10. ;fljs k]bfª ufpF ljsf; ;ldlt M n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

10.1. lan ekf{O{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod $^-#_ df clwsf/ k|fKt


lxdfnL Sna l;gfdnfO{ ;fdfu|L vl/b jfkt sf] ?=!@,))).– e'QmfgL ubf{ cfjZos ljn ekf{O

k]z gu/]sf]n] lan ekf{O{ k]z ug]{ cGoyf c;"n ug'{kb{5 .

10.2. cfos/ M cfos/ P]g, @)%* cg';f/ ef}=g+=@ ldlt @)&$.#.!* df lzjzlQm xf8{j]o/nfO{

?=(&,@!#.– sf] !=% k|ltztn] x'g cfpg] ?=!,$$*. s§L ug'kg]{df gu/]sf]n] c;"n ug'{kb{5 .

10.3. sfo{ ;DkGg M Ps z}lIfs ;+:yfsf] v]n d}bfgsf] nflu ?=@%,))).– E'fQmfGfL lbPsf]df ;f]sf]

sfo{;DkGg k|ltj]bg ;dfj]z gePsf]n] lgoldt b]lvPg . ;f]sf] sfo{ ;DkGg k|ltj]bg k]z ug'{kb{5

.

10.4. k]ZsL afFsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ df k]ZsL] Dofbleq


cfly{s jif{sf] cGTo ;Dddf tLg sd{rf/Lsf] gfdsf] ?=@,)),))).– k]ZsL km5\of}{6 x'g afFsL

b]lvPsf]n] c;"n km5\of}{6 ug'{kb{5 .

10.5. cf=n]=k=a]?h" – :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod @)@-!_ df

cfGtl/s n]vfk/LIf0faf6 cf}+NofOPsf] a]?h" clGtd n]vfk/LIf0f x'g' cufj} km5\of}{6 ug'{kg]{ pNn]v

5 . cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] lgDgfg';f/sf] a]?h" clGtd n]vfk/LIf0fsf] ;do;Dd

km5\of}{6 u/]sf] gb]lv+bf cfjZos sf/afxL u/L km5\of}{6 ug'{kb{5 .

11. ;fljs ofDk'mlbg ufpF ljsf; ;ldlt M n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

11.1. clu|d s/ M cfos/ P]g @)%* cg';f/ s'g} sfof{non] ;fdfg vl/b u/L e'QmfgL lb+bf !=% Ü

clu|d cfos/ s§L ug'{kb{5 . rf/ cfk"lt{stf{;+u sf/f]jf/ u/L e'QmfgL ubf{ clu|d cfos/ s§L

gul/Psf]n] ?=%%,*@#.– c;"n ug'{kb{5 .

11.2. ;fdflhs ;"/Iff s/ M Ps sd{rf/LnfO{ tna jfktsf] /sd e'QmfgL lb+bf ;f=;'=s/ jfkt !

k|ltzt clu|d cfos/ jfkt ?=!,))).– s6\6L ug'kg]{df gu/]sf] x'Fbf lgh;+u c;"n ug'{kb{5 .

11.3. clu|d s/ M cfos/ P]g @)%* cg';f/ s'g} eQf e'QmfgL lb+bf !%Ü clu|d cfos/ s§L ug'{kb{5 .

Ps sd{rf/LnfO{ eQf e'QmfgL lb+bf ?=!,)%).– cu|Ld cfos/ s6\6L ug'kg]{df gu/]sf]n] lgh;+u

c;"n ug'{kb{5

11.4. e|d0f eQf M e|d0f vr{ lgodfjnL, @)^$ sf] lgod &-$_ df ;/sf/L sfhdf vl6Psf] kbflwsf/L


5 . uf]=ef}=g+=^ ldlt @)&#.^.!$ df b}lgs e|d0f eQf e'QmfgL lb+bf kmls{ cfPsf] lbg Ps rf}yfO{

dfq bfjL ug'{ kg]{df k'/f e'QmfgL u/]sf]n] ?=!,%)).– / uf]=ef}=g+=^ ldlt @)&#.^.!& df b}lgs e|d0f

eQmf e'QmfgL lb+bf lgod eGbf j9L ?=#)).– e'QmfgL lbPsf]n] c;"n ug{'kb{5 .

11.5. tnjL ekf{O{ M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf] lgod (-@_

df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . ul/a;+u ljZj]Zj/ sfo{s|dsf]

;fdflhs kl/rfns cf/tL u'?ªnfO{ tna eQf ?= %),))).– e'QmfgL lb+bf tnaL ekf{O ;+nUg

gu/L e'QmfgL lbPsf]n] ;f] e'QmfgLsf] e/kf{O{ k]z ug'{kg]{ cGoyf c;"n ug{'kb{5 .

11.6. k]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !(@ df k]ZsL] Dofbleq


cfDhLvf]nf hnljB't lgdf{0f ug{ ;f]xL ;ldltsf cWoIfsf] gfddf /x]sf] k]ZsL ?=!&,$),))).–

cf=j=sf] cGt;Dd km5\of}{6 u/]sf] kfOPg . cfly{s sfo{ljlw lgodfjnL, @)^$ adf]lhd ;dod}

k]ZsL km5\of}{6 x'g'kb{5 .

11.7. Afh]6 lgdf{0f M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf] lgod (-@_

df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . ;fljs ofDk'mlbg uflj;n]



cf=j=@)&#.)&$ sf] ah]6 lgdf{0f ubf{ pkl:yt k|ltlglwx? pkl:yt eO{ pkl:ylt k'l:tsfdf

x:tfIf/ u/]sf] t/ ah]6 kfl/t ubf{ s;}n] x:tfIf/ gul/ 6fO{k u/L kl5 udn] 6f;L uflj;

;lrjn] dfq x:tfIf/ ul/ k|dfl0ft u/]sf]n] o;nfO{ lgod ;+ut dfGg ;lsPg .

11.8. lh=;=;= bflvnf M dfnkf]t jfkt ;+sng ePsf] /sd lgodfg';f/ lhlj;df bflvnf ug'kg]{df

?=&&!.– lh;;= bflvnf gu/]sf]n] bflvnf u/]sf k|df0f k]z ug'kb{5 .

11.9. Kf]ZsLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !(@ df k]ZsL] Dofbleq


cfly{s jif{sf] cGTo ;Dddf cf7 sd{rf/L tyf ;+:yfsf] gfdsf] k]ZsL ?=!$,$^,*$).– km5\of}{6

x'g afFsL b]lvPsf]n] cfly{s sfo{ljlw lgodfjnL, @)^$ adf]lhd k]ZsL km5\of}{6 ug'{kb{5 .

12. l;l/hª3f ufFpkfnLsf tkm{sf] M n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo adf]lhd 5 .

12.1. cfGtl/s n]vfk/LIf0f M j8f g+= @ cfDj]u'lbg, j8f g+= # l;s}rf / j8f g+=$ t]Nnf]ssf] cfGtl/s

n]vfk/LIf0f k|ltj]bg k]z ePg . ;dod} cfGtl/s n]vfk/LIf0f gx'g'sf] sf/0f ;DaGwdf cfGtl/s

n]vfk/LIf0f OsfO{ tyf sfof{nonfO{ ;d]t lhDd]jf/ agfpg tfn's sfof{non] ;d]t Wofg lbg' kg]{

b]lvG5 .

12.2. axfn s/ M cfos/ P]g @)%* cg';f/ s'g} sfof{non] axfn tyf ef8f e'QmfgL lb+bf e'QmfgL

/sdsf] !) k|ltztsf] b/n] clu|d cfos/ s6\6L ug'{ kg]{ Joj:yf 5 . ljleGg lgdf{0f sfo{x? ubf{

rf/ cfk"tL{stf{af6 x]eL OSj"kd]G6x? k|of]u u/L e'QmfgL lb+bf ef8f s/ ? !,&),#%%.– s§L u/]sf]

kfOPg . nfeu|fxLnfO{ lhDd]jf/ agfO{ ?=!&)#%%.)) s/ c;"n ug'{kb{5 .

12.3. clu|d s/ M cfos/ P]g @)%* cg';f/ s'g} sfof{non] ;fdfg v/Lb ul/ ;f]sf] e'QmfgL lb+bf

e'QmfgL /sdsf] !=% k|ltztsf] b/n] clu|d cfos/ s6\6L ug'{ kg]{ Joj:yf 5 . tLg cfk"t{sx?nfO{

e'QmfgL lb+bf ?=^,^%*.– s/ s6\6L gu/]sf]n] c;"n ug'{kb{5 .

12.4. ;fdflhs ;'/Iff s/ M sfof{non] sd{rf/LnfO{ tna jfktsf] /sd e'QmfgL ubf{ ! k|ltzt

;f=;'=s/ clu|d s§L u/L e'QmfgL ug'{kg]{ Joj:yf 5 . b'O{ sd{rf/LnfO{ ? @,#(,))).– e'QmfgL ubf{

! k|ltzt ;f=;'=s/ s§L gul/Psf]n] ?=@,#().– c;"n u/L bflvnf ug'{kb{5 .

13. aLn e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf] lgod (-@_

df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . हपप खोला ि.रि.ममिि ििशरमदाि

ापिको रल भपािर र.६९,७८४/- मधर ?=२४,७८४/- को रिल भपािर k]z gePsf]n] ;f] /sd c;"n

ug'{kb{5 . 14. clu|d s/ M– cfos/ P]g @)%* cg';f/ s'g} sfof{non] ;fdfg v/Lb ul/ ;f] sf] e'QmfgL lb+bf

e'QmfgL /sdsf] !=% k|ltztsf] b/n] clu|d cfos/ s6\6L ug'{ kg]{ Joj:yf 5 . Ps परा रि को झोला

खररद िथा रििरणमा परारपत एणड समरास कपडा िथा खदरा थोक पसललाई पाि रिलास ४०,३००/- भकतािी रदएको र

अिीम आर कर र ६०५/- s§L gu/]sf]n] c;"n u/L bflvnf ug{'kb{5 .

15. ;fdfu|L vl/b M ;fj{hlgs vl/b P]g tyf lgodfjnL cg';f/ @) xhf/ eGbf al9 /dssf] vl/b

ubf{ s/ lahs k|of]u ug'{kb{5 . sfof{non] cfk"mnfO{ cfjZos kg]{ ;dfu|L vl/b ubf{ ;fj{hlgs

vl/b P]g tyf lgodfjnL cg';f/ v/Lb ug'{ kg]{ Joj:yf 5 . lgDg lnlvt sf/f]jf/x? P]g lgod

cg';f/ gePsf]n] lgod ;+ut b]lvPg .

15.1. गो भर ि १७ रमरि २०७४।३।८ ास परडल रकरािा पसलास आमगरदि मा रि ल ?=४५,४७५/- को झोला खररद

पाि रिलास गरको kfOof] . 15.2. गो भर ि ६ रमरि २०७४।३।२३ ास आदशि परा रि ााङको झोला खररद िथा रििरणमा ररपरवलक कपडा पसलको

र.४०,०००।- को पाि रिलमा कारोार भएको b]lvof] . 15.3. खारमदि िार रिा िरपिङ मोसरासो ममिि ापि भकतािी रदएको ?=१९०८९९ पाि रिलास e'QmfgL भएको

kfOof] .

16. sfo{ ;DkGg k|ltj]bg M ;fd'bflos :jf:Yo s]Gb|sf] sfo{ ;DkGg k|ltj]bg lagf g} e'QmfgL lbPsf]n]

?=#),))).– sf] sfo{ ;DkGg k|ltj]bg k]z x'g'kb{5 .

17. s/ s§L M गो भर ि १७ रमरि ०७४।३।२५ कनसनिनसी ख ि शीरिकास र १,३०,०००/- रकम भकतािीsf] >]:tf

k/LIf0f ubf{ रिरभनि वररकतहरलाई खािा ख ि, eQf रििरण ubf{ रिरम अिसार १५ पररिशि कर कटटी िगररएको

?=१९,५००/- असल गििkb{5 .



18. ;fdfu|L vl/b M ;fj{hlgs vl/b P]g tyf lgodfjnL cg';f/ @) xhf/ eGbf al9 /sdsf] vl/b




18.1. भर.ि.१६ ०७४।३।।२५ ास मरहला लरकषि कारिकरम अनिगिि रहल सराङक सिला र हिारी खररद पररिकषा एणड परमोद

रकरािा पसल ास र.३,३०,०००/- रारको पाि रिलaf6 खररद गररएको kfOof] .

18.2. गो भर ि १० रमरि ०७४।३। २५ ास सिखरी हउददशीर सहकारील पररिकषा एणड परमोद रकरािा पसलास

र.५०४००/- रारको सामािीहर पाि रिलास खररद गररएको kfOof] .

19. ;fdfu|L vl/b M ;fj{hlgs vl/b P]g tyf lgodfjnL cg';f/ @) xhf/ eGbf al9 /sdsf] vl/b




19.1. मरहला लरकषि कारिकरम अनिगिि एक रकरािा पसलास र.#$$$!!.– को खररद पाि रलास गरको kfOof] .

19.2. ालारलका िथा िषठ िागररक सममाि कारिकरममा एक रकरािा पसलास पाि रिलमा र.६१००००।- को सामिी

खररद गरी भकतािी रदएको kfOof] . 20. ;fdfu|L vl/b M ;fj{hlgs vl/b P]g tyf lgodfjnL cg';f/ @) xhf/ eGbf al9 /sdsf] vl/b




20.1. दरलि लरकषि कारिकरम अनिगिि एक सलसि ास पाि रिलमा गो भर ि ९ रमरि २०७४।३।२२ मा र.६००००।- को

कारोार भएको b]lvof] . 20.2. िडा कारािलरको सामाि खररदमा एक कमररिकशि कमपरसर सरििस ास र.३१,०००/- को सामाि खररद पाि

रिलास भएको kfOof] . 21. lan ekf{O{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod $^-#_ df clwsf/ k|fKt


ef}r/ g+= !#–@)&$.#.@@ df lnDa' ;+:s[lt ;+u|xfnonfO{ ;'wfl/Psf] r'Nxf] lgdf{0f u/] jfkt e'QmfgL

lbPsf] ?=(),))).– sf] cfjZos lan ekf{O{ k]z gePsf]n] lgoldlt dfGg ;lsPg . cfjZos lan

ekf{O{ k]z x'g'kb{5 .

22. lan ekf{O{ M:yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod $^-#_ df clwsf/ k|fKt


ef}=g++= #–@)&$.@.#! af6 ul/a;Fu ljZj]Zj/ sfo{qmdsf] ;fdflhs kl/rfns cf/tL u'?ªnfO{

?=*),))).– tnaL e'QmfgL ul/Psf]df tna e/kfO{ gePsf]n] ;f] k]z x'g'kb{5 cGoyf c;"n

x'g'kb{5 .

23. ladf bflvnf M sfof{non] s§L u/]sf] sd{rf/L ;fjlws ljdf ?=$,^)%.– bflvnf gePsf]n] bflvnf

x'g'kb{5 .

23.1. cfos/ P]g, @)%* sf] bkmf ()-$_ df clu|d cfos/ s§L ul/Psf] /sd dlxgf e'Qmfg ePsf] @%

lbgleq bflvnf ug'{kg]{ Joj:yf 5 . sfof{non] ljleGg ldltdf s§f u/]sf] cfos/ jfktsf]

?=%,$@#.– bflvnf gePsf]n] bflvnf ug'{kb{5 .

24. lh=;=;= bflvnf M dfnkf]t jfktsf] ?=^&@.!% lh=;=;= bflvnf u/L k|df0f k]z ug'{kb{5 .

25. ;fdfu|L vl/b M ;fj{hlgs vl/b P]g tyf lgodfjnL cg';f/ @) xhf/ eGbf al9sf] vl/b ubf{

s/ lahs k|of]u ug'{kb{5 . sfof{non] cfk"mnfO{ cfjZos kg]{ ;dfu|L vl/b ubf{ ;fj{hlgs vl/b

P]g tyf lgodfjnL cg';f/ v/Lb ug'{ kg]{ Joj:yf 5 . lgDg lnlvt sf/f]jf/x? P]g lgod cg';f/

gePsf]n] lgod ;+ut b]lvPg .

25.1. Ps k|fljn] afnaflnsf nlIft sfo{qmd sf] ?=%*,*)).– kfg lanaf6 vl/b u/]sf] kfOof] .

25.2. Ps k|fljn] afnaflnsf nlIft sfo{s|daf6 ? #^,))).– kfg lanaf6 vl/b u/]sf] kfOof] .

26. sfuhft k]z M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod $^-#_ df clwsf/

k|fKt clwsf/Laf6 :jLs[t u/fO{ vr{ ubf{ vr{ ePsf] ljn e/kfO{ ;lxt n]vf /fVg'kg]{ Joj:yf 5 .

Ps n3' hn ljB't of]hgfdf ?=!,&$,))).– e'tmfgL lbPsf]df xfn;Dd sfo{;DkGg k|ltj]bg k]z



gePsf]n] k]z ug'{kb{5 .

27. j]?h' clen]v M ;+l3o dfldnf tyf :yflgo ljsf; dGqfnosf] kl/kq adf]lhd ufpFkflnsf tyf

gu/kflnsfdf ;dflxt ePsf ;fljssf ;fljssf ufpljsf; ;ldlt tyf gu/kflnsfsf] gfddf

/x]sf] k]ZsL tyf j]?h' clen]v ;dfof]hg u/L k]ZsL km5of}{6 tyf j]?h' ;Dk/LIf0f sfo{ ug'{ kb{5

. a]?h', clen]v, k]ZsL aFfsLsf]] ljj/0f tyf ;f] sf] km5of}{6sf] clen]v /x]sf] kfO{Pg .

28. d"No clej[l4 s/sf] hfgsf/L M– d"No clej[l4 s/ lgodfjnL @)%# sf] lgod ^ s adf]lhd

7]Ssf lbg] ;/sf/L lgsfon] cfkm"n] u/]sf] 7]Ssf ;Demf}tf / s/ e"QmfgLsf] hfgsf/L ;DalGwt

cfGtl/s /fh:j sfof{nodf lbO{ s/ e'QmfgL ;DalGwt 7]s]bf/nfO{ ug'{kg]{ Joj:yf 5 . t/

e'QmfgLsf] hfgsf/L lbPsf] kfOPg .

29. lhG;L lg/LIf0f M k|To]s cfly{s jif{ ;dfKt ePkl5 sfof{nodf ljBdfg /x]sf] lhG;L s] s:tf]

cj:yfdf 5 elg lhG;L lg/LIf0f u/L tf]lsPsf] ldltleq k|ltj]bg k]z ug'{kg]{ Joj:yf ePsf]df ;f]

ePsf] kfO{Pg .

30. btf{ / rnfgL M btf{, rnfgL / ldlt pNn]v ePsf sfuhftx?n] dfq sfg'gL dfGotf kfpg]

ePsf]n] sfo{nodf k]z x'g cfPsf nfut Oli6d]6, sfo{ ;DkGg k|ltj]bg nufotsf ;a}

sfuhftx? btf{ ug'{kg]{ / sfof{noaf6 kqx? aflx/ k7fpFbf rnfgL ug'{kb{5 . o;} u/L kF'lhut

sfo{ ug'{ eGbf cufl8 ;DalGwt sfdsf] nfut Oli6d]6 u/L sfof{nodf k]z u/L btf{ ug'{kg]{ /

sfo{ ;DkGg ePkl5 tof/ ul/g] sfo{ ;DkGg k|ltj]bg ;DalGwt sfof{nodf btf{ ug]{ Joj:yf

ul/g' kb{5 .

31. ljljw vr{ M ljljw vr{ cGtu{t ufpFkl/ifb, cGo ;ef ;df/f]xdf vfhf, vfgf gf:tf nufotsf

vr{x?sf] ekf{O{x? k]z u/L e'QmfgL lnPsf] kfO{of] . h;df vfgf, gf:tf, lrof cflbsf] slt ;+Vof

xf] / b/ slt xf] elg pNn]v gu/L /sddfq pNn]v u/]sf] kfO{of] . o:tf zLif{s cGtu{t w]/} vr{

b]lvPsf]n] o:tf vr{nfO{ cljnDa lgoGq0f ul/g' kb{5 .

32. ljljw M :yflgo :jfoQ zf;g P]g @)%% tyf lgodfjnL @)%^, :yflgo lgsfo cfly{s k|zf;g


lgoGq0f k|dfjsf/L agfpg' kg]{ Joj:yf 5 . sfo{ ljj/0f agfO{ sfo{Gjog gu/]sf], ;fdfu|L

vl/bsf] nfut cg'dfg tof/ gu/]sf], e|d0f k|ltj]bg tof/ gu/]sf], vl/b of]hgf gagfPsf],

6's|fkf/L vl/b u/]sf] h:tf sld sdhf]/L b]lvPsf] 5 . sfdsf] k|s[lt cg';f/ cfGtl/s lgoGq0f

k|0ffnL tof/ u/L sfo{ ;DkfbgnfO{ lgoGq0f, ldtJooL / kf/bzL{ Pjd e/kbf]{ agfpg' kb{5 .

o;sf] cltl/Qm sfo{x?nfO{ k|rlnt P]g sfg'g cg';f/ ug'{kg]{ b]lvG5 .

a]¿h" l:ytL

of] jif{ gu/kflnsfsf] n]vfk/LIf0faf6 ¿=@ s/f]8 !% nfv !( xhf/ a]?h" b]lvPsf 5 . ;f]dWo]

c;"n ug{'kg]{ ¿=@ nfv &^ xhf/, lgoldt ug{'kg]{ ¿=! s/f]8 &% nfv $# xhf/ / k]ZsL ¿=#& nfv afFsL

5 .

:yfgLo tx n]vf/LIf0f k|ltj]bg, k|b]z g++= !, kfFry/


lkmlbd gu/kflnsf


गत वरषको मौजदात र.३१ लाख ७६ हजार समत र. १८ करोड ३४ लाख ६५ हजार आमदानी भएकोमा र. १५ करोड ७२ लाख ५० हजार खरष भई र. २ करोड ६२ लाख १५ हजार मौजदात रहको छ । सो कारोबारको लखापरीकषणवाट दखखएका k|d'v वयहोरा ननमनानसार छनः 1. df}Hbft /sd x:tfGt/0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod ##-@_ df s'g} sfof{no vf/]h

jf ufEg] lg0f{o ePsf] k}+tL;f}+ lbgdf sfof{no vf/]h ePsf] dflgg] pNn]v 5 . o:tf] cj:yfdf sfof{no

uflePsf] #% lbgleq gubL afFsL eP dGqfno jf ljefun] To:tf] gub lng] lbg] Joj:yf ldnfpg' kg]{

pNn]v 5 . g]kfn ;/sf/n] @)&#.!!.@& ut] b]lv ;fljssf ufpF ljsf; ;ldltx?nfO{ gofF ;+/rgf

cg';f/ ufpFkflnsfdf ufEg] lg0f{o ePsf] / cfly{s sf/f]af/ x:tfGt/0f ug{ nufPsf]df लङरपा uf=lj=;= समत ५ गाउ ववकास सनमनतमा cfGtl/s ;|f]ttk{m afFsL /x]sf] ?=$,#!,#(!.– ufpFkflnsfdf

x:tfGt/0f u/]sf] gb]lvFbf ufpFkflnsfsf] vftfdf bflvnf ug'{kg]{ b]lvG5 .

2. a}+s ;dfof]hg M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod (@ df k|To]s sfof{non] cfly{s sf/f]af/sf]

n]vf dxfn]vfk/LIfssf] sfof{noaf6 :jLs[t 9fFrfdf /fVg'kg]{ Joj:yf 5 . gu/kflnsfn] @)&$ d;fGtdf

;|]:tf / a}+s km/s b]lvPsf]df a}+s ;dfof]hg lx;fa -d=n]=k=kmf=g+=!%_ tof/ u/]sf] 5}g .

n]vfk/LIf0fdf k|fKt a}+s ;l6{lkms]6 cg';f/ @)&$ cfiff9 d;fGtdf ljleGg a}+s vftfdf

?=$,!&,@$,^*&.– afFsL b]lvPsf]df pQm a}+s vftfx?af6 ;~rflnt ah]6 zLif{ssf] ;|]:tf cg';f/ a}+s

afFsL ?=@,^@,!%,#%&.– b]lvPsf] 5 . a}+s a9L b]lvPsf] ?=!,%%,)(,##).– ;DaGwdf ;f6\g afFsL r]s

;lxt a}+s ;dfof]hg lx;fa tof/ g/L df}Hbft olsg ug'{kb{5 .

;|]:tfn] b]vfPsf] ljleGg zLif{ssf] df}Hbft ?=@,^@,!%,#%&.– dWo] s]Gb|Lo tyf cfGtl/s ;|f]t

tk{msf] ljleGg !! zLif{ssf] afFsL ?=@,@(,@^,!!&.– ;dfj]z 5 . pQm vftfx?sf] @)&$ cfiff9

d;fGt;Ddsf] a}+s Jofn]G; ;l6{lkms]6 k/LIf0f ubf{ a}+s afFsL ?=@,!#,)!,((^.– b]lvG5 . ;f] cg';f/

;|]:tfeGbf a}+s ?=!^,@$,!@!.– n] 36L b]lvPsf] समबनधमा a}+s ;dfof]hg lx;fa tof/ u/L a}+s df}Hbft

olsg ug'{kb{5 .

सो समबनधमा छलफल गदाष d"n ;l~rt sf]if vftfdf a}+s 36L x'g'df @)&#.&$ cfiff9

d;fGt;Dddf rfn' vftfdf ?=(!,@%).– / k"FhLut vr{ vftfdf ?=@$,!@,@^*.– u/L hDdf art

?=@%,)#,%!*.– /x]sf] / @)&$ efb| ( ut] d"n s]Gb|Lo ;l~rt sf]if vftfdf lkmtf{ cfPsf] a}+s lk|G6af6

b]lvPsf]n] @)&# cfiff9 d;fGtdf 36L x'g cfPsf] /sd ;f]wegf{ eO{ lx;fa ldnfg x'Fbf a}+sdf

?=*,&(,#(^.– a9L b]lvg] कायाषलयको भनाई छ। 3. ;+:yfut zf;g Joj:yf, ljQLo hjfkmb]lxtfsf] kfngf M आनथषक कायषववधी ननयमावली, २०६४ को ननयम

४५ वमोखजम sfof{nosf] ववततीय जवाफदवहता तथा उततरदावयतव पालनाको खथथती मलयाङकन गदाष sfof{nosf] nIo tyf sfo{qmdsf] af/]df ;]jfu|fxL;+u cGt/lqmof sfo{ ug]{ gu/]sf], sfof{non] p2]Zo

k|flKtdf cfOkg]{ ;Defljt hf]lvdx? klxrfg gu/]sf], clVtof/L tyf sfo{qmd :jLs[ltsf] hfgsf/L

;dodf k|fKt gePsf], ah]6 lgsf;f ;dodf gePsf], sfo{ ljj/0f tof/ u/L sd{rf/Lx?nfO{ clwsf/ /

lhDd]jf/L glbPsf], zfvf÷dxfzfvfx?n] ;~rfng ug]{ sfo{qmdsf] afF8kmfF8 ubf{ hgzlQmsf] cefjn]

sfo{qmd ;~rfng ug{ kof{Kt ;do k|fKt gu/]sf], gu/kflnsf cGtu{t ;fljs ufpF ljsf; ;ldltx?n]

lhG;L lg/LIf0f u/L lhG;L ;fdfg Jojl:yt ug'{kg]{df ;f] gu/]sf], ;]jf k|jfx k|lqmof j[4 tyf ckfËd}qL

g/x]sf], ;]jf k|jfx ;'wf/sf] nflu OG6/g]6 jf j]esf] dfWodaf6 a}slNks Joj:yf gckgfPsf], ;]jf

k|jfx k|efjsf/L agfpg ;]jfu|fxL;+u cGt/lqmof, 3'DtL ;]jf, ;fj{hlgs ;'g'jfO{ nufotsf sfo{ cf+lzs

?kdf dfq ug]{ u/]sf] tyf ;~rflnt sfo{qmdsf] tf]lsPsf] ;dod} cg'udg d"NofÍg u/L k|ltj]bg

cf+lzs ?kdf dfq tof/ ug]{ u/]sf] b]lvof] . k|rlnt lgoddf ePsf ;a} Joj:yfsf] kfngf u/L ljQLo

hjfkmb]xLtfnfO{ ;'b[9 agfpg sfof{nosf] Wofg hfg h?/L b]lvG5 .

4. lhG;L ;fdfgsf] ;+/If0f Pj+ x:tfGt/0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod %! df ;/sf/L

lhG;L ;fdfg xflg gf]S;fgL gx'g] u/L ;+/If0f ug]{ bfloTj sfof{no k|d'vsf] x'g] pNn]v 5 . o;} u/L

lgod ##-@_ df s'g} sfof{no vf/]h jf ufEg] lg0f{o ePsf] k}+tL;f}+ lbgdf sfof{no vf/]h ePsf] dflgg]

/ uflePsf] #% lbgleq lhG;L ;fdfgsf] k|ltj]bg tof/ u/L jf ug{ nufO{ dGqfno jf ljefun] To:tf]

;fdfg lng] lbg] Joj:yf ldnfpg' kg]{ pNn]v 5 .

g]kfn ;/sf/n] @)&#.!!.@& ut] b]lv ;fljssf ufpF ljsf; ;ldltx?nfO{ gofF ;+/rgf cg';f/



ufpFkflnsfdf ufEg] lg0f{o ePsf] / cfly{s sf/f]af/ x:tfGt/0f ug{ nufPsf]df 3/, hUuf, df]6/,

df]6/;fOsn, 6]lnlehg, sDKo'6/, Nofk6k, lk|G6/, b/fh, ;f]kmf nufot ljleGg lsl;dsf lhG;L

;fdfgsf] nut tof/ u/L x:tfGt/0f ug{ nufPsf] b]lvPg .

lhG;L ;fdfg x:tfGt/0f x'g g;Sbf nut uf]ndfn x'g ;Sg], ;fdfgsf] b'?kof]u x'g ;Sg] /

;fdfg x/fpg ;Sg] ;Defjgf /x]sf] b]lvFbf cljnDa ;fljssf % ufpF ljsf; ;ldltdf /x]sf ;Dk"0f{

lhG;L ;fdfg nut v8f u/L xfn uflePsf] ufpFkflnsf jf dGqfnon] tf]s]sf] ;/sf/L lgsfodf bflvnf

ug'{kg]{ b]lvG5 .

5. sfo{ ;DkGg M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !!& cg';f/ ;DkGg lgdf{0f sfo{ jf ;fdfg

cfk"lt{sf] sfo{ :jLsf/ k|ltj]bg tof/ ug'{kg]{ Joj:yf 5 . sfof{non] sfo{ :jLsf/ k|ltj]bg a]u/ @

pkef]Qmf ;ldltnfO{ !)) yfg ljB't lj:tf/ kf]n vl/b jfkt ?=(,*(,^%$.– e'QmfgL lbPsf] 5 . sfo{

;DkGg k|ltj]bg ePsf] k|df0f kug'{kb{5 . 6. /]8qm; ;f];fO{6L dfk{mt sfo{ – gu/kflnsf / g]kfn /]8qm; ;f];fO6L kfFry/aLr @)&#.!).!@ df

nufgL of]hgf tof/ ug{ ?=! nfv, afnaflnsfsf] cj:yf ;j]{If0f, ljZn]if0f Pj+ k|ltj]bg tof/L ug{ ?=!

nfv, afnd}qL zf;g /0fgLlt of]hgf tof/L ug{ ?=!,%),))).– / afnaflnsfsf] l:ylt kq tof/ ug{

?=! nfv ;d]t ?=$,%),))).– e'QmfgL lbg] u/L ;Demf}tf ePsf] b]lvof] .

;Demf}tf ubf{ k|ltj]bg k'l:tsfdf s] s] If]q ;dfj]z u/L k|ltj]bg pknJw u/fpg] pNn]v 5}g .

gu/kflnsfn] ;f] k|ltj]bg dfk{mt s] s] s'/f lng vf]h]sf] xf] TOR ;d]t lbPsf] 5}g . g]kfn /]8qm;

;f];fO6L ;f] sfd ug]{ cg'elj ;+:yf xf] eGg] cfwf/ ;d]t b]lv+b}g . p;n] pknJw u/fPsf] k|ltj]bg

gu/kflnsfdf bflvnf eP tfklg ;f]af6 gu/kflnsfn] s] ck]Iff u/]sf] lyof] ;f] k"/f eof] ePg d"NofÍg

ul/Psf] 5}g . ;Demf}tfsf] bkmf & df u/]sf] sfd / vr{sf] ;fj{hlgs ;'g'jfO{ u/L ;f]sf] ljj/0f

k|ltj]bgdf ;dfj]z ug]{ pNn]v 5 . ;f] cg';f/ ;fj{hlgs ;'g'jfO{ ;d]t u/]sf] 5}g .

k|ltj]bg ;fy k]ZsL km5\of}{6sf] lan k]z ubf{ cfˆgf] ;+:yfdf @)&# >fj0fb]lv lgo'QmL u/]sf

n]=c=–!, n]vfkfn–! / sfof{no ;xfos–! sf] @)&# kmfNu'0fb]lv @)&$ cfiff9;Ddsf] kfl/>lds

?=#,%%,))).– ;d]t ?=$,%),))).– sf] lan e/kfO{ k]z u/]sf] 5 . pQm JolQmx?n] k|ltj]bg tof/Ldf

sfd u/]sf] eGg] cfwf/ ;d]t b]lv+b}g . o:tf] cj:yfdf pQm ;+:yfaf6 ;f] ;DaGwdf ;fj{hlgs ;'g'jfO{

u/]sf] k|ltj]bg lng'kg]{ b]lvg'sf ;fy} k|ltj]bgsf] :t/ / cf}lrTosf] ;DaGwdf gu/ kl/ifb\df 5nkmn

u/L k|ltj]bg xfd|f] cfjZostf cg';f/ eP gePsf] d"NofÍg u/L ljifo lj1af6 dfq sfd u/fpg]tk{m

Wofg lbg'kb{5 .

7. cfGtl/s /fh:j sfof{nonfO{ hfgsf/L M sfof{non] d"=c=s/ e'QmfgLsf] hfgsf/L cfGtl/s /fh:j

sfof{+nonfO{ lbg] u/] tfklg d"=c=s/ btf{ gDa/ gv'nfO{ kf6L{sf] gfd / d"=c=s/ dfq v'nfO{ lbg] u/]sf]

b]lvof] . ljgf d"=c=c=s/ btf{ gDa/ lbPsf] hfgsf/Laf6 s/ sfof{non] kf6L{sf] s/ le8fg ug{ ;Sg]

gb]lvFbf d"=c=s/ gDa/ v'nfP/ dfq hfgsf/L lbg'kg]{ b]lvG5 .

8. aLdf M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ adf]lhd vr{ ubf{ vr{sf] lan e/kfO{ ;lxt

n]vf /fVg'kg]{ Joj:yf 5 . gu/kflnsf / ;"o{bo–rf}tf/f] af6f] sfnf]kq] lgdf{0f sfo{sf] 7]=P;=P=P;=

;+lhj h]=eL=;+u 7]Ssf ;Demf}tf x'Fbf jLdfsf] nflu k|f]lehgn ;d egL ?=*),))).– pNn]v ePsf]

b]lvG5 . 7]s]bf/n] jLdf u/L ?=#!,)&*.– dfq lk|dLod lt/]sf] b]lvFbf ;f]xL /sd e'QmfgL ug'{kg]{df

?=*),))).– g} e'QmfgL u/L a9L e'QmfgL lbPsf] ?=$*,(@@.– c;'n ug'{kb{5 .

9. 36L s/ lgwf{/0f M lkmlbd gu/kflnsfdf nfu" x'g] PsLs[t ;DklQ s/sf] b/ lgwf{/0f @)&# cg';f/

/;Lb @)&#.$.!% af6 ?=^%,%^,)^$.– sf] s/ lgwf{/0f ?=$,%)).– x'g'kg]]{df ?=#%).– dfq s/ lgwf{/0f

u/L !) k|ltzt 5'6 lbO{ #!%.– dfq c;'n u/]sf]n] s/ lgwf{/0f x'g'kg]{ ?=$,%)).– df !) k|ltzt 5'6

?=$%).– s§f u/L ?=$,)%).– c;'n ug'{kb{5 .

10. 36L /fh:j bflvnf M /;Lb g+= !*) / @)& af6 ?=%)).– sf b/n] p7fPsf] /fh:j sDKo'6/ ;ˆ6j]o/df

gr9fPsf]n] 36L bflvnf x'g uPsf] ?=!,))).– ;DalGwtaf6 c;'n u/L bflvnf ug'{kb{5 .

11. असमबखनधत खरष M ;fj{hlgs vl/b ननयमावली, २०६४ Pj+ ;fj{hlgs n]vf ;ldltsf] ldlt @)^( sf] lg0f{o अनसार ननमाषण कायषको बोलपतर आवहान गदाष ननमाषण कायषको आइटम मातर समावश गनषपनमा कामको पररमाण BOQ मा ननमाषण sfo{;+u k|ToIf ;DaGw g/fVg] ?=@,)),))).– sf] PKkn Dofu a's / Sofgg\

Sofd/f समावश गरी बोलपतर गरको र सो आधारमा 7]s]bf/nfO{ e'QmfgL x'g ;Sg] b]lvof] . o:tf] ;fdfg

7]Ssf k§fdf /fVg] sfo{ lgod;Ddt\ b]lvPg . ctM o:tf ;fdfg 7]Ssf k§fdf ;dfj]z ug]{ kl/kf6Ldf

lgoGq0f x'g'kb{5 .

12. clu|ds/ M cfos/ P]g, @)%* sf] bkmf *&, ** / *( cg';f/ s§f u/]sf] clu|d cfos/ ;l~rt sf]if



bflvnf x'g'kb{5 . ;fljs ufpF ljsf; ;ldltn] ववनभनन ४ वयकती तथा सथथालाई e'QmfgL ubf{ s§f u/]sf]

clu|d s/ bflvnfsf] ef}r/ k]z u/]sf] gb]lvFbf ?=@@,%%@.– bflvnf u/]sf] ef}r/ k]z x'g'kg]{ b]lvG5 .

13. s/ aLhs M d"No clej[l4 s/ lgodfjnL, @)%# sf] lgod !& cg';f/ d"No clej[l4 s/df btf{ ePsf]

k|To]s JolQm jf kmd{n] tf]lsPsf] 9fFrfdf s/ jLhs hf/L ug'{kg]{ Joj:yf 5 . sfof{non] @ ah]6

pkzLif{saf6 ;/:jtL lgdf{0f ;]jfnfO{ jLhs gDa/ ;RofPsf] tyf A4 k]k/df lan lk|G6 u/L]

lgDgfg';f/ s/ ahLhsaf6 e'QmfgL u/]sf] d"=c=s/ s/ ?=*(,@^%.– s/ sfof{nno समायोजन ePsf]


14. ut jif{sf] lan e'QmfgL M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-*_ df s'g} /sdsf] e'QmfgL

lbFbf l/t k'u] gk'u]sf] hfFr u/L e'QmfgL lbg'kg]{ pNn]v 5 . sfof{non] ldlt @)&#.^.!) df ;ˆ6j]o/

dd{t u/] afkt @ kmd{nfO{ e'QmfgL afFsLsf] ljj/0f -d=n]=k=kmf=g+=!*_ a]u/ ?=*(,*#%.– e'QmfgL

lbPsf] b]lvof] . d=n]=k=kmf=g+=!* a]u/ lbPsf] /sd clgoldt b]lvof] .

15. b}lgs e|d0f eQf M :jLs[t e|d0f cfb]z cg';f/ vr{ n]Vg'kb{5 . sfof{non] uf]=ef}=g+=!* ldlt

@)&$.^.!( af6 sfo{sf/L clws[t sfhLdfg /fO{ ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf]

r=g+=%#$ ldlt @)&#.%.@( df & lbgsf] dfq sfh :jLs[lt ePsf]df !! lbgsf] b}lgs e|d0f eQf

e'QmfgL u/]sf]n] a9L $ lbgsf] ?=^,$)).– c;'n x'g'kb{5 .

16. ;fdflhs ;'/Iff sfo{qmd – ;fdflhs ;'/Iff sfo{qmd ;~rfng sfo{ljlw, @)&@ sf] bkmf @$-s_ df

a}+s dfk{mt eQf ljt/0f ug]{ uf=lj=;=÷gu/kflnsfn] nfeu|fxLx?sf] cBfjlws gfd gfd];L, 7]ufgf,

kl/ro kq gDa/, gful/stf gDa/, hGd btf{ k|df0f kq gDa/ ;lxtsf] ljj/0f ;DalGwt a}+sdf k7fpg'

kg]{ Joj:yf 5 . o; gu/kflnsfn] ;DalGwt a}++sdf /sd k7fpFbf k~hLs/0f ljefudf k7fPsf]

clen]vdf ;dfj]z ePsf nfeu|fxLsf] gfd, a}+s vftf gDa/ / /sd dfq v'nfO{ k7fpg] u/]sf] b]lvof] .

o;/L nfeu|fxLx?sf] 7]ufgf, kl/ro kq gDa/, gful/stf gDa/, hGd btf{ k|df0f kq gDa/ gv'nfO{

k7fpg] u/]af6 a}+saf6 k|fKt ljj/0f / MIS Data le8fg ug{ ;DalGwt nfeu|fxLx?n] g} nfeu|fxLsf]

gfdsf] k/LIf0f ug'{kg]{ b]lvof] . o;df ;'wf/ u/L gful/stf gDa/, kl/ro kq gDa/ hGdldlt v'n]sf]

ljj/0f ;lxt k7fpg] Joj:yf ug'{kb{5 .

j8f g++= !) tkm{

17. d"=c=s/df btf{ gePsf;+u sf/f]af/M ;fj{hlgs vl/b lgodjfnL, @)^$ sf] bkmf !(-!_ df ;fj{hlgs

lgsfon] d"=c=s/ nfUg] ;fdfg vl/b ubf{ d"No clej[l4 s/ btf{ k|df0f kq k|fKt u/]sf JolQm, kmd{,

;+:yf jf sDkgLaf6 dfq vl/b ug'{kg]{ Joj:yf u/]sf] 5 .

17.1 j8f g+=!) ldlt @)&$.#.% df afnaflnsf j:t'ut l:ylt k|ltj]bg tof/ ug{ ;fdflhs z}lIfs

jof{j/0fLo ljsf; g]kfn kfFry/sf nflu ?=!,%),))).– sf] ;Demf}tf u/]sf]df pQm ;+:yf d"=c=s/df

btf{ ePsf] kfOPg . d"=c=s/ btf{ gePsf] ;+:yf;+usf] k/fdz{;]jf sf/f]af/nfO{ lgoldt dfGg ;lsPg .

17.2 ldlt @)&$.#.@% df j:t'ut ljj/0f tof/ ug{ ;]e b Knfg]6 ldzg @)@) g]kfnnfO{ ;Demf}tf adf]lhd

?=$,)),))).– e'QmfgL ePsf]df pQm ;+:yf d"=c=s/df btf{ gePsf]n] lgoldt dfGg ;lsPg .

18. 36L s/ c;'n M cfos/ P]g, @)%* cg';f/ s/ c;'n ug'{kb{5 .

18.1 ;fdflhs z}lIfs kof{j/0fLo ljsf; g]kfnsf] lan /sdsf] !=% k|ltztsf b/n] s/ s§f u/]sf]n]

d"=c=s/ btf{ gePsf;+u !% k|ltztsf b/n] s/ lng'kg]{ x'Fbf gk'u !#=% k|ltztsf b/n] ?=@),@%).–

c;'n ug'{kb{5 .

18.2 ;]e b Knfg]6 ld;g @)@) g]kfnsf] lan /sdsf] !=% k|ltztsf b/n] s/ s§f u/]sf]n] d"=c=s/ btf{

gePsf;+u !% k|ltztsf b/n] s/ lng'kg]{ x'Fbf gk'u !#=% k|ltztsf b/n] ?=%$,))).– c;'n

ug'{kb{5 .

19. laneGbf a9L e'QmfgL M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ df vr{sf] lan e/kfO{

;lxtsf] n]vf /fVg'kg]{ pNn]v 5 . ldlt @)&$.#.!( df l;+xb]jL dlGb/ ;+/If0f ;ldltsf cWoIf cf]d/fh

yfD;'xfªn] pkef]Qmf ;xeflutf ;d]t ?=!,^$,))).– df ;Demf}tf eO{ sfo{;DkGg ubf{ ?=!,%(,(!(.–

dfq gfkL tyf sfo{;DkGg k|ltj]bgdf pNn]v ePsf] x'Fbf afFsL /sd ?=$,)*!.– c;'n x'g'kb{5 .

20. sfo{;DkGg k|ltj]bg k]z ug'+{kg]{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] bkmf !%%-%_ -

3_ cg';f/ gfkL lstfa / sfo{;DkGg k|ltj]bg k]z u/L e'QmfgL ug'{kg]{ Joj:yf 5 . kmflvªnf ynfrf]s

kbdf /f]Ssf vfg]kfgL pkef]Qmf ;ldltn] lzj uf}/L y]sf ;Knfo;{af6 kfOk vl/b ?=@,!$,^!%.– e'QmfgL

u/L k]z u/]sf]df pQm kfOksf] cfof]hgfdf vktsf] sfo{ ;DkGg k|ltj]bg k]z x'g'kb{5 .

21. तहनबल खरषः थथानीय ननकाय आनथषक परशासन ननयमावली, २०६४ को ननयम ४(२) मा गाऊ ववकास सनमनतल आफलाई परापत भएको रकम गोशवारा भौरर उठाई समबखनधत खातामा आमदानी बाधी नगद परापत



भएको भोनलपलट समममा बङक दाखखला गनषपन पन उललख छ। j8f g+= !$ नमनत २०७४/३/३० मा आनतररक आमदानी तफष मालपोत तथा दथतर वापतको र. २०,६०२।–तहनबल आमदानी बाधी सोझ ववववध खरष भनन लखको ननयम सममत दखखएन।

22. शीरषक फरक पारी खरष M आनथषक कायषववनध ननयमावली, २०६४ को ननयम ३५(२)मा खरष गन अनधकार परापत अनधकारील रकम थवीकत बजट नभतर र समबखनधत खरष शीरषकमा पछष र खरष गनष बाकी छ भन मातर खरष गनष नमलन वयवथथा छ।नमनत २०७४/३/७ मा गाऊपरररद को ननणषयवाट थवीकत बालबानलका अनदान तफष को र. ७०,०००।– शरी नसदध आधारभत ववदयालय, राननटारका खशकषीका लनलता राईको तलबमा खरष लखको पाइयो।बालबानलका अनदानको रकम खशकषकको तलबमा खरष लखको ननयम सममत दखखएन।

23. नबल भरपाई पश नभएकोः आनथषक कायषववनध ननयमावली, २०६४ को ननयम ३६(३)मा खरष गदाष खरषको नभल भरपाई सवहत लखा राखनपन उललख छ।नमनत २०७४/३/२५ मा थवाथय थवयसववका भतता वापतको र.८१,०००।–थवाथय थवयसववकाहरलाई ववतरण नगरी थवाथय रौकी परमख कषण ओझालाई रक माफष त भकतानी गरको छ।थवाथय थवयसववकाहरलाई भतता बझाएको भरपाई परमाण पश गनष पदषछ।

24. आनतररक आयको रकमः थथानीय ननकाय आनथषक परशासन ननयमावली, २०६४ को ननयम ४(२) मा थथानीय ननकायल परापत भएको रकम परापत भएको भोनलपलट समममा बङक दाखखला गनषपन उललख छ। नमनत २०७४/१/१ मा वडा सखरव राजकमार नयौपानल नगद नलएको आनतररक आमदानी तफष को र. ५,६९९।–हालसमम पनन नगरपानलकाको खातामा दाखखला गरको छन।सो रकम अववलमब ननजबाट असल गरी नगरपानलकाको खातामा दाखखला गनष पदषछ।

25. परमाण बगर भकतानीः cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-*_ df s'g} /sdsf] e'QmfgL lbFbf

l/t k'u] gk'u]sf] hfFr ug'{+kg]{ Joj:yf 5 . वडा सखरव राजकमार नयौपानल नमनत २०७४/३/२५ मा ३० ददन आददवासी जनजाती वयवसावयक सीपमलक कायषकरम (२०७३/१२/१-२०७३/१२/३०) समपनन गरको भनन पश गरको ववल भरपाई पररकषण गदाष कायषकरम सञचालन गरको कन परमाण परापत हन सकन।३० ददन भननएको कायषकरमको शरवात तथा अनतय र उपखथथती हाखजरी समत सलगन छन।एक ददनको कायषकरम सञचालनको माइनयट मातर सलगन गरको छ भन २४ जना उपखथथत भएको भनन २४ जनाल हथताकषर गरको एक ददनको माइनयट पश गरी दननक खाजा खाना खरष वापत र.२,३०,४००।–तथा परखशकषक खाना खाजा खरष भनन र.१५०००।–खरष लखको छ।आददवासी जनजाती वयवसायीक सीपमलक कायषकरम सञचालनको कन आधार पश नभएकोल सो वापत खरष लखको र. २,४६,२०४।– समबखनधत वाट असल हन पदषछ।

26. नमबर बगरको कर वीजकः मलय अनभववदध कर ऐन, २०५२ को दफा १४ अनसार म.अ.करमा दताष भएका हरक फमषल अनसरी-५ वमोखजमको ढारामा नसलनसलवर नमवर र नमनत सवहतको वीजक जारी गनष इन वयवथथा छ।गो.भौ.न. २३ नमनत २०७४/३/२५ मा टाहरी ननमाषण सवा, आङसाराङ-४, पारथर लाई लमफाबङग डाडा वाट खामरी हद वडा न. - ८ जोडन मोटरवाटो ननमाषण वापतको र.१,००,०००।- भकतानी गदाष ननजल पश गरको नमनत २०७४/३/२५ मा जारी गरको म.अ.कर वीजकमा वीजक नमवर उललख गरको छन।वीजक नमबर ववनाको वीजकवाट म.अ.कर नलएको र.११,५०४।– ननजवाट वाट असल गरी दाखखला गनष पदषछ।

27. k]ZsL – :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod !*@ df ;/sf/L sfdsf]

lgldQ k]ZsL lng' kbf{ ljj/0f v'nfO{ cfjZos /sd dfq k]ZsL lbg] / pQm k]ZsL lgodfjnLn] tf]s]sf]

Dofbleq km5\of}{6 ug'{kg]{ Joj:yf 5 . k]ZsL afFsLsf] ljj/0f cg';f/ sfof{non] ljleGg sfdsf] lgldQ

ut ljutdf ljleGg sd{rf/L Pj+ ;+:yfnfO{ lbPsf] k]ZsL ?=@,#^,*)).– xfn;Dd klg km5\of}{6 u/]sf]

b]lvPg . pQm k]ZsL lgod !() cg';f/ cfjZos sf/afxL u/L c;'n km5\of}{6 ug'{kb{5 . of] jif{

ljleGg sfdsf] nflu lbPsf]] k]ZsL ?=@!,(),(##.– @)&$ cfiff9 d;fGt;Dd km5\of}{6 u/]sf] gb]lvFbf

j8f vftfdf /x]sf] /sd ufpFkflnsfdf lkmtf{ ug'{kg]{ / JolQm jf ;+:yfnfO{ lbPsf] k]ZsL lgodfjnLsf]

Joj:yf cg';f/ cfjZos sf/afxL u/L km5\of}{6 ug'{kb{5 . rfn' jif{leq ;DkGg ug'{kg]{ sfo{qmd k]ZsL,

afFsL /x]sf] dgfl;j sf/0f सवहत फछयौट ug'{+kb{5 .



n'Ë?kf ufpF ljsf; ;ldlt tkm{

28. नबल भरपाई पश नभएकोः आनथषक कायषववनध ननयमावली, २०६४ को ननयम ३६(३)मा खरष गदाष खरषको नभल भरपाई सवहत लखा राखनपन उललख छ।नमनत २०७३/७/१९ मा कनमषटार-नबख सडक ननमाषण उपभोकता सनमनतलाई सडक ननमाषण वापत समझौता वमोखजमको र. २,००,०००।–नगद भकतानी गरकोमा उपभोकता सनमनतल रकम बझको भरपाई पश गरको छन। उपभोकता सनमनतल नगद बझको भरपाई पश गनष पदषछ।

28.1. नमनत २०७३/१०/३ मा ववसौनन-पञचमी-नसगार-लबटार-जालपा मोटर वाटो उपभोकता सनमनतलाई मोटरवाटो ननमाषण वापतको रकम र. २,००,०००।–नगद भकतानी गरकोमा उपभोकता सनमनतल नगद बझको भरपाई पश गरको छन।उपभोकता सनमनतल नगद बझको भरपाई पश गनष पदषछ।

28.2. नमनत २०७३/६/१६ मा कायषकरम खरष भनन ववल भरपाई बगर खरष लखको र. १६,०००।– असल हन पदषछ।

29. df]6/;fOsn x:tfGt/0f – सावषजननक खररद ननयमावली, २०६४ को ननयम ४७ मा खररद एव हथतानतरीत सामान खजनसी दाखखला गनषपन वयवथथा छ।नमनत २०७३/७/१९ मा सभ लाभा अटो नलङक, इलाम-८ वाट इखनजन न. F4E1-196035 Blue Colour को सजकी मोटरसाइकल र. १,९४,९००।–(भयाट सवहत) मा खररद गरकोमा हालसमम पनन उकत मोटरसाइकल यातायात वयवथथा कायाषलयमा दताष गराएको छन।खररद गरको १ वरष भनदा बढी समयसमम पनन यातायात वयवथथा कायाषलयमा दताष नगराई ववारीस अवथथामा राखखएको उकत मोटरसाइकल अववलमब दताष गराई नगरपानलकाको कायाषलयमा हथतानतरण गरी दाखखला गनष पदषछ।

30. clu|d s/ – cfo s/ P]g, @)%* sf] bkmf *&, ** / *( cg';f/ s§f u/]sf] clu|d cfos/ ;l~rt

sf]if bflvnf x'g'kb{5 . साववकको १ ufpF ljsf; ;ldlt तथा १ वडाल /sd e'QmfgL ubf{ ?=1,13,395.– clu|d s/ कटटा गरको gb]lvFbf अगरीम कर वापतको रकम समबखनधत वाट असल गरी bflvnf u/]sf] ef}r/ k]z x'g'kg]{ b]lvG5 .

31. परमाण बगर भकतानीः cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-*_ df s'g} /sdsf] e'QmfgL lbFbf

l/t k'u] gk'u]sf] hfFr ug'{+kg]{ Joj:yf 5 . n'Dkmfa'ª ufpF ljsf; ;ldlt नमनत २०७३/६/१६ मा इलाका थवाथय रौकी, लमफाबङगमा लयाब थथापना वापतको र. १,००,०००।–को लयाब सामान खररदको नबल राखख गा.वव.स.सखरव याम ब. तामाङगल भकतानी नलएको दखयो।तर उकत सामानको खजनसी दाखखला समत छन।लयाब थथापना भए सो को परमाण पश गन अनयाथा असल गनष पदषछ।

32. तहनबल खरषः थथानीय ननकाय आनथषक परशासन ननयमावली, २०६४ को ननयम ४(२) मा थथानीय ननकायल परापत भएको रकम परापत भएको भोनलपलट समममा बङक दाखखला गनषपन उललख छ। gfuLg ufpF ljsf;

;ldltsf] आनतररक आय तफष को आमदानी र. ६२,३९५।– ततकानलन गा.वव.स.सखरव नड डी मखखयाल तहनबल आमदानी वाधी सोझ खरष लखको दखखयो।यसरी खरष गन पररपाटीमा ननयनतरण गनष पदषछ।

आनतररक लखापरीकषण बरजः 33. cf=n]=k=a]?h" M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod @)@-!_ df

cfGtl/s n]vfk/LIf0faf6 cf}+NofOPsf] a]?h" clGtd n]vfk/LIf0f x'g' cufj} km5\of}{6 ug'{kg]{ pNn]v 5 .

cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] a]?h" clGtd n]vfk/LIf0fsf] ;do;Dd km5\of}{6 u/]sf] gb]lv+bf

cfjZos sf/afxL u/L km5\of}{6 ug'{kb{5 .

33.1. clu|d s/ – cfo s/ P]g, @)%* sf] bkmf *&, ** / *( cg';f/ s§f u/]sf] clu|d cfos/ ;l~rt

sf]if bflvnf x'g'kb{5 . आनतररक लखापरीकषण वाट औलयाएको % ufpF ljsf; ;ldltn] e'QmfgL ubf{ s§f

u/]sf] clu|d s/ bflvnfsf] ef}r/ k]z u/]sf] gb]lvFbf ?=1,37,862.– bflvnf u/]sf] ef}r/ k]z x'g'kg]{

b]lvG5 .

33.2. cfly{s jif{ @)&#.&$ kmfu'g @& ;Ddsf] cf=n]=k=k|ltj]bgn] cf}+NofPsf] कमाषरारी सरयकोरको र. २९,७७२।-,नागररक लगानी कोरको र.४०००।-,सावनधक जीवन ववमाको र.८००।-, बहाल कर वापतको र.२०,६४०।-, पाररशरनमक कर वापतको र.३९०२।– तथा सामाखजक सरकषा कर वापतको



र.१५,३९६।–समत र. ५३,८७०।–अववलमब दाखखला गनषपदषछ।

33.3. साववक लङरपा गा.वव.स.को गा.वव.स.सखरव रनर बहादर नलमबको खजममा रहको गा.वव.स.को नगद मौजदात र. १९,१७७।-ननजवाट असल गरी अववलमब बङक दाखखला गनष पदषछ।

33.4. साववक नानगन गा.वव.स. को आनतररक लखापरीकषणल औलयाएको २०७३ फालगन २७ सममको मालपोत आमदानी र.५४०३८।–को २५% खजलला समनवय सनमनतमा पठाउनपन र. १३,५१०।–आववलमब खज.स.स.को खातामा दाखखला गनष पदषछ।

33.5. cfly{s jif{ @)&#.&$ kmfu'g @& ;Ddsf] cf=n]=k=k|ltj]bgn] cf}+NofPsf] ;fdflhs ;'/Iff sfo{qmd

cGtu{+tsf] lh=;=;=af6 a9L lgsf;f ePsf] /sd ?=$,$^,()).– s§f u/L /fv]sf] cf=a=sf] cGTo;Ddf

klg /fh:j bflvnf gePsf]n] bflvnf ug'{kb{5 .

33.6. ufpF afn clwsf/ tyf ;+/If0f tyf ;Da4{g pk–;ldltnfO{ @)&$.#.@% df ?=#@,*)).– e'QmfgL

lbOPsf]df ;ldltsf] lg0f{ox? dfq ;+nUg b]lvG5 . ;f] lgsf;f e'QmfgL /sdaf6 s:tf] k|s[ltsf]

sfo{qmddf vr{ ePsf] xf] cfjZos lan e/kfO{ ;+nUg gePsf]n] olsg ug{ ;lsPg . t;y{ cfjZos

lan e/kfO{ ;+nUg /fvL lgoldt ug'{kg]{ b]lvG5 .

33.7. cfly{s sfo{ljlw P]g, @)%% sf] bkmf !@ / bkmf !# df sfof{non] /fh:j ;+sng u/L clgjfo{ a}+s

hDdf u/L /fh:j lgoldt ug'{kg]{ Joj:yf 5 . t/ j8f sfof{non] cfGtl/s cfo /fh:j ;+sng u/L

txljn vr{ u/]sf], P]g lgod ljk/Lt vr{ ePsf] b]lvG5 . ;fy} ;+3Lo dfldnf tyf :yfgLo ljsf;

dGqfnon] :yfgLo txsf] zf;g ;~rfng ;DaGwL hf/L u/]sf] cfb]z, @)&# sf] cfb]z g+=$$ af6

;d]t /fh:j ;+sng tyf c;'nL ;DaGwdf ;d]t k|:6 b]lvPsf] x'Fbf !# / !$ g+=j8f sfof{noaf6

?=@),^)@.– s/ ;+sng ePsf] j8f sfof{non] txljnaf6} vr{ u/]sf] lgoldt b]lvPg . txljn vr{nfO{

lg?T;flxt u/L gu/kflnsf sfof{non] lgoGq0f ug'{kg]{ b]lvof] .

34. sf/f]af/sf] n]vf M k|To]s sfof{non] ljlgof]hg, /fh:j, w/f}6L / cGo sf/f]af/sf] n]vf dxfn]vf k/LIfssf]

sfof{non] tf]s]sf] 9fFrfdf /fVg'kg]{ Joj:yf 5 . o; gu/kflnsf cGtu{t j8f sfof{no tyf ;fljssf %

j6} ufpF ljsf; ;ldltx?n] @)&# kmfu'g @& ;Ddsf] a}+s gubL lstfadf hf]8 hDdf gu/]sf], vr{sf]

kmfF6jf/L -d=n]=k=kmf=g+=!#_, k]ZsL afFsLsf] ljj/0f -d=n]=k=kmf=g+=!$_ gagfPsf] ;fy} a}+s gubL lstfa,

lhG;L vftf ;d]t k|dfl0ft u/]sf] b]lvPg . h;af6 cfly{s sf/f]af/ lgod;+ut g} ePsf] 5 eGg ;lsPg .

o; ;DaGwdf tfn's sfof{non] j8f dfk{mt x'g] cfly{s sf/f]af/nfO{ lgoGq0f ug'{kb{5 .

a]?h'sf] l:ytL

of] jif{ n]vfk/LIf0fjf6 ?=*$ nfv *) xhf/ j]?h' b]vLPsf] 5 . ;f] dWo] cz'n pk/ ug{'kg]{ ?=* nfv

!! xhf/, lgoldt ug'{kg]{ ?= %$ nfv &* xhf/ / k]ZsL ?= @! nfv (! xhf/ /x]sf] 5 .



kmfn]n'ª ufpFkflnsf

n]vfk/LIf0f k|ltj]bg गत वरषको मौजदात र. २ लाख १७ हजार समत र. ५ करोड ९३ लाख ५६ हजार आमदानी

भएकोमा र. ५ करोड ३५ लाख ८८ हजार खरष भई र. ५७ लाख ६८ हजार मौजदात रहको छ । सो कारोबारको लखापरीकषणवाट दखखएका k|d'v वयहोरा ननमनानसार छनः 1. df}Hbft /sd x:tfGt/0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod ##-@_ df s'g} sfof{no

vf/]h jf ufEg] lg0f{o ePsf] k}+tL;f}+ lbgdf sfof{no vf/]h ePsf] dflgg] pNn]v 5 . o:tf]

cj:yfdf sfof{no uflePsf] #% lbgleq gubL afFsL eP dGqfno jf ljefun] To:tf] gub lng] lbg]

Joj:yf ldnfpg' kg]{ pNn]v 5 . g]kfn ;/sf/n] @)&#.!!.@& ut] b]lv ;fljssf ufpF ljsf;

;ldltx?nfO{ gofF ;+/rgf cg';f/ ufpFkflnsfdf ufEg] lg0f{o ePsf] / cfly{s sf/f]af/ x:tfGt/0f

ug{ nufPsf]df $ uf=lj=;=df cfGtl/s ;|f]ttk{m afFsL /x]sf] ?=#,@@,($(.– ufpFkflnsfdf

x:tfGt/0f u/]sf] gb]lvFbf ufpFkflnsfsf] vftfdf bflvnf ug'{kg]{ b]lvG5 .

2. ;+:yfut zf;g Joj:yf, ljQLo hjfkmb]lxtfsf] kfngf M आनथषक कायषववधी ननयमावली,२०६४ को ननयम ४५ वमोखजम sfof{nosf] ववततीय जवाफदवहता तथा उततरदावयतव पालनाको खथथती मलयाङकन गदाष गनासो पटीकाको परयोग गरी परापत गनासो वा उजरीको अनभलख राखन वयवथथा नगरको, cfly{s sf/f]af/sf]

;+lIfKt jflif{s k|ltj]bg -cg';"rL–@!!_ tof/ u/L tfn's sfof{nodf gk7fPsf], sfo{ ljj/0f tof/

u/L sd{rf/Lx?nfO{ clwsf/ / lhDd]jf/L glbPsf], ufpFkflnsf cGtu{t ;fljs ufpF ljsf;

;ldltx?n] lhG;L lg/LIf0f u/L lhG;L ;fdfg Jojl:yt ug'{kg]{df ;f] gu/]sf], d=n]=k=kmf=g+=@ df

clen]v /fVg] gu/]sf], ;]jf k|jfxdf gful/s ;"rgfsf] nflu x]Nk 8]:s g/fv]sf], ;]jf k|jfx

k|efjsf/L agfpg ;]jfu|fxL;+u cGt/lqmof, 3'DtL ;]jf, ;fj{hlgs ;'g'jfO{ nufotsf sfo{ cf+lzs

?kdf dfq ug]{ gu/]sf], jflif{s vl/b of]hgf tof/ gu/]sf] tyf jflif{s k|ult k|ltj]bg tof/ u/L

tfn's lgsfodf k7fPsf] b]lvPg . k|rlnt lgoddf ePsf ;a} Joj:yfsf] kfngf u/L ljQLo

hjfkmb]xLtfnfO{ ;'b[9 agfpg sfof{nosf] Wofg hfg h?/L b]lvG5 .

3. lhG;L ;fdfgsf] ;+/If0f Pj+ x:tfGt/0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod %! df

;/sf/L lhG;L ;fdfg xflg gf]S;fgL gx'g] u/L ;+/If0f ug]{ bfloTj sfof{no k|d'vsf] x'g] pNn]v 5 .

o;} u/L lgod ##-@_ df s'g} sfof{no vf/]h jf ufEg] lg0f{o ePsf] k}+tL;f}+ lbgdf sfof{no vf/]h

ePsf] dflgg] / uflePsf] #% lbgleq lhG;L ;fdfgsf] k|ltj]bg tof/ u/L jf ug{ nufO{ dGqfno jf

ljefun] To:tf] ;fdfg lng] lbg] Joj:yf ldnfpg' kg]{ pNn]v 5 .

g]kfn ;/sf/n] @)&#.!!.@& ut] b]lv ;fljssf ufpF ljsf; ;ldltx?nfO{ gofF ;+/rgf

cg';f/ ufpFkflnsfdf ufEg] lg0f{o ePsf] / cfly{s sf/f]af/ x:tfGt/0f ug{ nufPsf]df 3/, hUuf,

df]6/, df]6/;fOsn, 6]lnlehg, sDKo'6/, Nofk6k, lk|G6/, b/fh, ;f]kmf nufot ljleGg lsl;dsf

lhG;L ;fdfgsf] nut tof/ u/L x:tfGt/0f ug{ nufPsf] b]lvPg .


;fdfg x/fpg ;Sg] ;Defjgf /x]sf] b]lvFbf cljnDa ;fljssf $ ufpF ljsf; ;ldltdf /x]sf

;Dk"0f{ lhG;L ;fdfg nut v8f u/L xfn uflePsf] ufpFkflnsf jf dGqfnon] tf]s]sf] ;/sf/L

lgsfodf bflvnf ug'{kg]{ b]lvG5 .

4. a9L df}Hbft M sfof{nosf] ;|]:tfeGbf a}+sdf a9L b]lvPsf] ;fljs uf=lj=;=x?sf] vftfdf /x]sf]

sd{rf/L sNof0f sf]if /sd ?=!#,)$^.– a9L b]lvPsf] 5 . a9L b]lvg'df ut ljut cfly{s jif{b]lv

n]vfk/LIf0f k|ltj]bg cg';f/ lhDd]jf/L le8fg gx'g' /x]sf] b]lvG5 . ufpFkflnsfn] a}+s;+u df}Hbft

/sd le8fg u/L ;fljs uf=lj=;=df /x]sf] sd{rf/L sNof0f sf]if /sd ufpFkflnsfn] ;f/L PsLs[t

ug'{kg]{ b]lvG5 .

5. s/ c;'n ug'{kg]{ M cfos/ P]g, @)%* sf] bkmf *& cg';f/ clu|d s/ c;'n ug'{kb{5 . j8f g+=&

ldlt @)&$.#.@* df ?=#,!),^((.– l;nfO{ s6fO{ tflnd ;~rfng afkt OGb|]0fL s[lif ;xsf/L ;+:yf

ln=nfO{ e'QmfgL lbOPsf]df tflnd k|lzIfs >L lbk]z 76fnnfO{ k|lzIfs eQf afkt ?=$%,))).–

e'QmfgL lbPsf]df !% k|ltztn] x'g cfpg] ?=^,&%).– c;'n u/]sf] gb]lv+bf c;'n ug'{kg]{ b]lvG5 .

6. lk|mh bflvnf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @!@-!_ cg';f/ lhG;L

bflvnf ug'{kb{5 . j8f g+=@ ldlt @)&$.#.@% df dxfnIdL On]S6«f]lgS;af6 ?=##,##%.– sf] lk|mh

vl/b u/]sf]df lhG;L bflvnf u/]sf] gb]lvFbf bflvnf ug'{kb{5 .

7. d"=c=s/ M d"=c=s/ lgodfjnL, @)%# sf] lgod !& cg';f/ l/tk"j{ssf] s/ jLhs hf/L ug'{kb{5 .



j8f g+=# ldlt @)&$.#.@% df pT;j cN6/g]l6e OghL{sf] ldlt @)&$.#.@@ sf] gDa/ ;RofOPsf]

lanaf6 ?=@,(@%.– d"=c=s/ e'QmfgL u/]sf] b]lv+bf s/ ;dfof]hg k]z ug'{kg]{ b]lvG5 .

8. JolQmut vftfdf /sd hDdf M ;/sf/L sfdsf] lgldQ lgsf;f ePsf] /sd a}+s dfk{mt l;w}

;DalGwt JolQmx?nfO{ e'QmfgL ug'{kb{5 . tTsflng j8f ;lrjn] j8f g+=# / $ df lgsf;f ePsf]

;fdflhs ;'/Iff eQf jfktsf] ?=@%,*@,$&!.– cfˆgf] vftfdf hDdf u/L ;f] dfk{mt e'QmfgL vr{

n]v]sf] b]lvof] . ;/sf/L /sd lghL vftfdf 6«fG;km/ u/L vr{ n]Vg' sfg"g;Ddt\ b]lvPg . o;/L

vr{ n]Vg] kbflwsf/LnfO{ tfn's sfof{noaf6 ;r]t u/fOg'kb{5 .

9. ckfË eQf M j8f g+=$ sf] uf]=ef}=g+=@^ ldlt @)&$.#.#! df nlIft sfo{qmd zLif{s cGtu{t j8f

g+=# / $ df /x]sf ckfËx?nfO{ eQf ljt/0f egL cfOGb| /fO{, nIdL vgfn, ob'gfy kf}8]n, nId0f

/fO{ ;d]t $) hgfnfO{ ?=!,@%).– sf b/n] ?=%),))).– ckfË eQf vr{ n]v]sf] 5 . ;f] ;DaGwdf

ufpF kl/ifb\af6 ah]6;Dd :jLs[t u/]sf] b]lvof] . lhNnf ljsf; ;ltltaf6 ckfËsf] nut v8f u/L

k~hLs/0f ljefudf k7fPsf] / ;f]xL nutsf] cfwf/df ckfË eQf lh=lj=;=dfk{mt ljt/0f x'g] u/]sf]

5 . ufpFkflnsfn] s] s:tf] ckfËnfO{ o:tf] eQf lbg] lg0f{o u/]sf] xf] To;sf] lg0f{o Pj+ eQf

kfpg]sf] nut k]z u/]sf] 5}g . ljgf nut ckfËnfO{ e'QmfgL egL lbPsf] vr{ /sd jf:tljs

ckfËnfO{ e'QmfgL lbPsf] xf] eGg ;Sg] cfwf/ ePg . Psåf/ k|0ffnL dfk{mt eQf ljt/0f Joj:yf

ug'{kb{5 .

10. sfo{ ;DkGg M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] bkmf !%%-%_-3_ cg';f/ gfkL

lstfa / sfo{;DkGg k|ltj]bg k]z u/L e'QmfgL ug'{kg]{ Joj:yf 5 . j8f g+=% sf] ef}=g+= @# ldlt

@)&$.#.@% df ho cDa] ;Knfo/ dfk{mt ?=!,)),))).– sf] Pd=P;= kfOk vl/b u/L e'QmfgL

lbPsf]df sfo{;DkGg k|ltj]bg k]z gx'Fbf pQm kfOk sxfF vr{ ePsf] xf] olsg ug{ ;Sg] cfwf/ ePg .

11. k]ZsL M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod !*@ df ;/sf/L

sfdsf] lgldQ k]ZsL lng' kbf{ ljj/0f v'nfO{ cfjZos /sd dfq k]ZsL lbg] / pQm k]ZsL

lgodfjnLn] tf]s]sf] Dofbleq km5\of}{6 ug'{kg]{ Joj:yf 5 . k]ZsL afFsLsf] ljj/0f cg';f/ sfof{non]

ljleGg sfdsf] lgldQ ut ljutdf ljleGg sd{rf/L Pj+ ;+:yfnfO{ lbPsf] k]ZsL ?=$),))).–

xfn;Dd klg km5\of}{6 u/]sf] b]lvPg . pQm k]ZsL lgod !() cg';f/ cfjZos sf/afxL u/L c;'n

km5\of}{6 ug'{kb{5 . of] jif{ ljleGg sfdsf] nflu lbPsf] ?=$,$&,&^*.–k]ZsL @)&$ cfiff9

d;fGt;Dd km5\of}{6 u/]sf] gb]lvFbf j8f vftfdf /x]sf] /sd ufpFkflnsfdf lkmtf{ ug'{kg]{ / JolQm jf

;+:yfnfO{ lbPsf] k]ZsL lgodfjnLsf] Joj:yf cg';f/ cfjZos sf/afxL u/L km5\of}{6 ug'{kb{5 .

rfn' jif{leq ;DkGg ug'{kg]{ sfo{qmd gu/L k]ZsL afFsL /x]sf] dgfl;j sf/0f eP k]z ug]{ cGoyf

k]ZsL afFsL /sd b]lvnf ug'{+kb{5 .

12. cf=n]=k=a]?h" – :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod @)@-!_ df


cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] lgDgfg';f/sf] a]?h" ?=!%,^(%.– clGtd n]vfk/LIf0fsf]

;do;Dd km5\of}{6 u/]sf] gb]lv+bf cfjZos sf/afxL u/L km5\of}{6 ug'{kb{5 .

12.1. cfly{s jif{ @)&#.&$ kmfu'g @& ;Ddsf] cfGtl/s n]vfk/LIf0f k|ltj]bgn] cf}+NofPsf] s/ ?=^,$*@.–

clgjfo{ a}+s bflvnf u/L lgoldt ug'{kg]{ b]lvG5 .

12.2. cfos/ P]g, @)%* cg';f/ ljleGg e'QmfgL /sdsf] s/ s§L u/L bflvnf ug'{kg]{df s§L /sd a}+s

bflvnf ug{ afFsL /x]sf]n] cljnDa bflvnf u/L lgoldt ug'{kg]{ b]lvG5 .

12.3. cfly{s jif{ @)&#.&$ kmfu'g @& ;Ddsf cfGtl/s n]vfk/LIf0f k|ltj]bgn] cf}+NofPsf] lh=;=;=df

lkmtf{ u/L lgoldt ug'[{kg]{ @% k|ltzt dfnkf]t /sd ?=%,(@@.– bflvnf ug'{kb{5 .

12.4. cfos/ P]g, @)%* cg';f/ j8f g+=^ sf] ef}=g+= !!, !@ / !^ af6 e'QmfgL /sdsf] s/ ?=*)*.–

bflvnf ug{ afFsL b]lvPsf] /sd bflvnf u/L lgodlt ug]{kg]{ b]lvG5 .

12.5. cfly{s jif{ @)&#.&$ kmfu'g @& ;Ddsf] cfGtl/s n]vfk/LIf0f k|ltj]bgn] cf}+NofPsf] lh=;=;=df

lkmtf{ u/L lgoldt ug'{kg]{ @% k|ltzt dfnkf]t /sd ?=@,$*#.– bflvnf ug'{kb{5 .

k|fªa'ª ufpF ljsf; ;ldlt

13. sfo{;DkGg M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] bkmf !%%-%_-3_ cg';f/ gfkL

lstfa / sfo{;DkGg k|ltj]bg k]z u/L e'QmfgL ug'{kg]{ Joj:yf 5 . ldlt @)&#.!!.@# df kmfn]n'Ë

s[lif ;xsf/L ;+:yfnfO{ ejg lgdf{0f afkt ?=(),))).– sf] sf7 / ?=*&,%)).– sf] 9'Ëf ;d]t

?=!,&&,%)).– sf] ;fdfg vl/b afkt e'QmfgL lbPsf] 5 . pQm ;xsf/L ;+:yfn] ;f] ;fdfgaf6 ejg

agfPsf] sfo{;DkGg k|ltj]bg k]z u/]sf] b]lvPg .



14. df]jfOn l/rfh{ vr{ M ;fljssf] b'O{ ufpF ljsf; ;ldltn] cfly{s jif{sf] cGtlt/ l/rfh{sf] lan

/fvL vr{ n]v]sf] b]lvof] . k|ltdlxgf ?=!,))).– ;Dd dx;'n vr{ dgfl;j b]lvg]df *.* dlxgfsf]

u/L s"n ?=$@,))).– vr{ n]v]sf] cf}lrTo k'li6 x'g] gb]lv+bf ?=@^,))).– c;'n ug'{kg]{ b]lvG5 .

15. dfnkf]t M ;fljs k|fªa'Ë uf=lj=;=n] cfGtl/s cfDbfgL @)&# kmfu'g @& ut];Dd p7]sf] dfnkf]t

/sd ?=@#,^**.– sf] @% k|ltzt ;fljs lh=lj=;=xfn lhNnf ;dGjo ;ldltsf] vftfdf hDdf

ug'{kg]{+ ?=%,(@@.– bflvnf ug'{kg]{ b]lvG5 .

16. ;fdflhs ;'/Iff eQf M ;fdflhs ;'/Iff sfo{qmd ;~rfng sfo{ljlw, @)&@ sf] bkmf !%-ª_-c_

adf]lhd eQf ljt/0f ubf{ j8f gful/sd~r tyf :yfgLo /fhg}lts bn Pj+ ;d'bfodf cfwfl/t ;+3

;+:yfsf k|ltlglw / :yfgLo eb|enfb\dLsf] /f]xj/df ljt/0f u/]sf] d'r'Nsf ;d]t tof/ u/L Psk|lt

ufpF ljsf; ;ldltsf] sfof{nosf] ;"rgf kf6Ldf 6fF; ug]{ / Psk|lt n]vfk/LIf0fsf] nflu e/kfO;+u

/fVg'kg]{ Joj:yf 5 . ;f] adf]lhd d'r'Nsf e/kfO{;fy /fv]sf] kfOPg . o; uf=lj=;=df ljt/0f ePsf]

;fdflhs ;'/Iff eQf ljt/0fsf] e/kfO{ k/LIf0f ubf{ klxnf] rf}dfl;sdf d[To' ePsf @ Psn

dlxnfnfO{ bf];|f] rf}dfl;sdf eQf ljt/0f u/]sf] ?=*,))).– c;'n u/L bflvnf ug'{kb{5 .

17. dfnkf]t – ;fljs l;lbg ufpF ljsf; ;ldltn] cfGtl/s cfDbfgL @)&# kmfu'g @& ut];Dd p7]sf]

dfnkf]t /sd ?=(,(#%.– sf] @% k|ltzt ;fljs lh=lj=;=xfn lhNnf ;dGjo ;ldltsf] vftfdf

hDdf ug'{kg]{+ ?=@,$*#.– bflvnf ug'{kg]{ b]lvG5 .

d]d]ª ufpF ljsf; ;ldlt

18. xflh/L Pj+ e/kfO{ – cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ cg';f/ lan e/kfO{ /fvL

vr{ ug'{kb{5 . ldlt @)&#.(.@* df c=;=O{=>L dfgk|;fb ;fjb]gn] j[4 ;Ddfg egL Hofs]6–$, 6f]kL–

!, ;'O6/–#, jsf]{–$ vl/bsf lan /fvL ?=#),))).– k]ZsL km5\of}+{6 u/]sf] b]lvof] . j[4 ;Ddfg sfo{df

;xefuL j[4sf] kmf]6f], gfd ;lxt pkl:ylt gb]lvg'sf ;fy} ;fdfg a'emfPsf] e/kfO{ ;d]t gx'Fbf

;Ddfg sfo{qmd ePsf] ;'lglZrt x'g] cfwf/ gePsf]n] /sd bflvnf ug'{kg]{ b]lvG5 .

19. lan e/kfO{ – cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ cg';f/ lan e/kfO{ /fvL vr{

ug'{kb{5 . c=;=O{= dfgk|;fb ;fjb]gsf] k]ZsL ?=^@,))).– ef}=g+= $$ ldlt @)&#.!).# af6 km5\of}{6

ubf{ cg'udg, vfhf, gf:tf egL & ;xefuLnfO{ gub e'QmfgL lbPsf] ?=#),))).– sf] !% k|ltzt

s/ ?=$,%)).– bflvnf gu/]sf] ;fy} afFsL ?=#@,))).– ljgf lan e/kfO{ vr{ n]v]sf] ;d]t

?=#^,%)).– c;'n ug'{kb{5 .

Psltg ufpF ljsf; ;ldlt

20. bf]xf]/f] e'QmfgL –b'O{ pkef]Qmf ;ldltnfO{ Pp6} af6f] lgdf{0fsf] kmf]6f] ;+nUg /fvL ?=@,^%,%)).–

e'QmfgL u/]sf] b]lvof] . Ps} :yfgdf ePsf] lgdf{0f sfo{sf] b'O{ pkef]Qmf ;ldltnfO{ e'QmfgL lbO{

bf]xf]/f] e'QmfgL ePsf] ;DaGwdf 5fglag u/L s;nfO{ gkfpg] e'QmfgL lbPsf] xf] olsg u/L c;'n

ug'{kb{5 .

21. clu|d s/ – cfo s/ P]g, @)%* sf] bkmf *&, ** / *( cg';f/ s§f u/]sf] clu|d cfos/

;l~rt sf]if bflvnf x'g'kb{5 . k|fËa'Ë ufpF ljsf; ;ldlt ;d]t # ufpF ljsf; ;ldltn] e'QmfgL

ubf{ s§f u/]sf] clu|d s/ bflvnfsf] ef}r/ k]z u/]sf] gb]lvFbf ?=$(,^(!.– bflvnf u/]sf] ef}r/

k]z x'g'kg]{ b]lvG5 .

22. sf/f]af/sf] n]vf – cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod (@-!_ df k|To]s sfof{non]

ljlgof]hg, /fh:j, w/f}6L / cGo sf/f]af/sf] n]vf dxfn]vf k/LIfssf] sfof{non] tf]s]sf] 9fFrfdf

/fVg'kg]{ Joj:yf 5 . o; ufpFkflnsf cGtu{t j8f sfof{no tyf ;fljssf rf/j6} ufpF ljsf;

;ldltx?n] @)&# kmfu'g @& ;Ddsf] a}+s gubL lstfadf hf]8 hDdf gu/]sf], :jLs[t 9fFrfdf n]vf

g/fv]sf], vr{sf] kmfF6jf/L -d=n]=k=kmf=g+=!#_, k]ZsL afFsLsf] ljj/0f -d=n]=k=kmf=g+=!$_ gagfPsf]

;fy} a}+s gubL lstfa, lhG;L vftf ;d]t k|dfl0ft gu/]sf] / cfGtl/s cfDbfgLnfO{ Jojl:yt ug{

cfo vftf Pj+ /;Lb lgoGq0f vftf ;d]t /fv]sf] b]lvPg . h;af6 cfly{s sf/f]af/ lgod;+ut g}

ePsf] 5 eGg ;lsPg . o; ;DaGwdf tfn's sfof{non] j8f dfk{mt x'g] cfly{s sf/f]af/nfO{ lgoGq0f

ug'{kb{5 .

a]?h'sf] l:ytL

of] jif{ n]vfk/LIf0fjf6 ?= !% nfv *! xhf/ j]?h' b]vLPsf] 5 . ;f] dWo] cz'n pk/ ug{'kg]{ ?= ! nfv

^% xhf/, lgoldt ug'{kg]{ ?= ( nfv ^* xhf/ / k]ZsL ?= $ nfv $* xhf/ /x]sf] 5 .



kmfNu'gGb ufpFkflnsf


गत वरषको मौजदात र. ४ लाख ८० हजार समत र. ७ करोड ८२ लाख १० हजार आमदानी भएकोमा र. ७ करोड २६ लाख ७७ हजार खरष भई र. ५५ लाख ३३ हजार मौजदात रहको छ । सो कारोबारको लखापरीकषणवाट दखखएका k|d'v वयहोरा ननमनानसार छनः 1. df}Hbft /sd x:tfGt/0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod ##-@_ df s'g} sfof{no


cj:yfdf sfof{no uflePsf] #% lbgleq gubL afFsL eP dGqfno jf ljefun] To:tf] gub lng]

lbg] Joj:yf ldnfpg' kg]{ pNn]v 5 . g]kfn ;/sf/n] @)&#.!!.@& ut] b]lv ;fljssf ufpF

ljsf; ;ldltx?nfO{ gofF ;+/rgf cg';f/ ufpFkflnsfdf ufEg] lg0f{o ePsf] / cfly{s sf/f]af/

x:tfGt/0f ug{ nufPsf]df ^ uf=lj=;=df cfGtl/s ;|f]ttk{m afFsL /x]sf] ?=%,#$,)#@.–

ufpFkflnsfdf x:tfGt/0f u/]sf] gb]lvFbf ufpFkflnsfsf] vftfdf bflvnf ug'{kg]{ b]lvG5 .

2. ;+:yfut zf;g Joj:yf, ljQLo hjfkmb]lxtfsf] kfngf M आनथषक कायषववधी ननयमावली,२०६४ को ननयम ४५ वमोखजम sfof{nosf] ववततीय जवाफदवहता तथा उततरदावयतव पालनाको खथथती मलयाङकन गदाष गनासो पटीकाको परयोग गरी परापत गनासो वा उजरीको अनभलख राखन वयवथथा नगरको, cfly{s sf/f]af/sf] ;+lIfKt jflif{s k|ltj]bg -cg';"rL–@!!_ tof/ u/L tfn's sfof{nodf

gk7fPsf], sfo{ ljj/0f tof/ u/L sd{rf/Lx?nfO{ clwsf/ / lhDd]jf/L glbPsf], ufpFkflnsf

cGtu{t ;fljs ufpF ljsf; ;ldltx?n] lhG;L lg/LIf0f u/L lhG;L ;fdfg Jojl:yt ug'{kg]{df

;f] gu/]sf], d=n]=k=kmf=g+=@ df clen]v /fVg] gu/]sf], ;]jf k|jfxdf gful/s ;"rgfsf] nflu x]Nk

8]:s g/fv]sf], ;]jf k|jfx k|efjsf/L agfpg ;]jfu|fxL;+u cGt/lqmof, 3'DtL ;]jf, ;fj{hlgs

;'g'jfO{ nufotsf sfo{ cf+lzs ?kdf dfq ug]{ gu/]sf], jflif{s vl/b of]hgf tof/ gu/]sf] tyf

jflif{s k|ult k|ltj]bg tof/ u/L tfn's lgsfodf k7fPsf] b]lvPg . k|rlnt lgoddf ePsf ;a}

Joj:yfsf] kfngf u/L ljQLo hjfkmb]xLtfnfO{ ;'b[9 agfpg sfof{nosf] Wofg hfg h?/L

b]lvG5 .


;/sf/L lhG;L ;fdfg xflg gf]S;fgL gx'g] u/L ;+/If0f ug]{ bfloTj sfof{no k|d'vsf] x'g] pNn]v

5 . o;} u/L lgod ##-@_ df s'g} sfof{no vf/]h jf ufEg] lg0f{o ePsf] k}+tL;f}+ lbgdf sfof{no

vf/]h ePsf] dflgg] / uflePsf] #% lbgleq lhG;L ;fdfgsf] k|ltj]bg tof/ u/L jf ug{ nufO{

dGqfno jf ljefun] To:tf] ;fdfg lng] lbg] Joj:yf ldnfpg' kg]{ pNn]v 5 .


cg';f/ ufpFkflnsfdf ufEg] lg0f{o ePsf] / cfly{s sf/f]af/ x:tfGt/0f ug{ nufPsf]df 3/,

hUuf, df]6/, df]6/;fOsn, 6]lnlehg, sDKo'6/, Nofk6k, lk|G6/, b/fh, ;f]kmf nufot ljleGg

lsl;dsf lhG;L ;fdfgsf] nut tof/ u/L x:tfGt/0f ug{ nufPsf] b]lvPg .

lhG;L ;fdfg x:tfGt/0f x'g g;Sbf nut uf]ndfn x'g ;Sg], ;fdfgsf] b'?kof]u x'g ;Sg]

/ ;fdfg x/fpg ;Sg] ;Defjgf /x]sf] b]lvFbf cljnDa ;fljssf ^ ufpF ljsf; ;ldltdf /x]sf



4. lhG;L ;fdfg bflvnf M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod

@!@-!_ df s'g} klg sfof{non] vl/b u/]sf] lhG;L ;fdfg d"No ;d]t v'nfO{ cfDbfgL afFWg' kg]{

/ lgod @!& -$_ cg';f/ x:tfGt/0f ug'{kg]{ ;fdfg clen]v v8f u/L x:tfGt/0f ug'{kg]{

Joj:yf 5 . o;/L x:tfGt/0f ul/Psf] ;fdfg ;DalGwt lgsfosf] vftfdf cfDbfgL u/L ;f]sf]

hfgsf/L u/fpg' kg]{ Joj:yf 5 . sfof{non] ?=!@,&&,&*@.– sf] ljleGg ;fdfg ljleGg 34

;+:yfnfO{ a'emfPsf] egL vr{ n]v]sf]df ;DalGwt sfof{nodf bflvnf ePsf] hfgsf/L k|fKt x'g

cfPg . bflvnf k|df0f k]z ug'{kb{5 .

5. sfo{ ;DkGg k|ltj]bg M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%%-%_-3_

cg';f/ gfkL lstfa / sfo{;DkGg k|ltj]bg k]z ePkl5 dfq e'QmfgL lbg'kg]{ Joj:yf 5 .

ljleGg j8f tyf uf=lj=;=dfk{mt pkef]Qmf Pj+ ;+:yfx?nfO{ ljleGg sfddf ?=@^,(#,^(&.–

e'QmfgL u/]sf]df of]hgfsf] k"/f ljj/0f tof/ gu/L 6'qmf 6'qmf cfO6dsf] nfut tof/ u/L

e'QmfgL lbg] u/]sf] b]lvof] . gfkL lstfa / sfo{;DkGg k]z x'g'kb{5 .





lgodfjnLn] tf]s]sf] Dofbleq km5\of}{6 ug'{kg]{ Joj:yf 5 . k]ZsL afFsLsf] ljj/0f cg';f/

sfof{non] ljleGg sfdsf] lgldQ ut ljutdf ljleGg sd{rf/L Pj+ ;+:yfnfO{ lbPsf]

?=!,%@,))).–k]ZsL xfn;Dd klg km5\of}{6 u/]sf] b]lvPg . pQm k]ZsL lgod !() cg';f/

cfjZos sf/afxL u/L c;'n km5\of}{6 ug'{kb{5 . of] jif{ ljleGg sfdsf] nflu lbPsf]]

?=$,!*,%^%.–k]ZsL @)&$ cfiff9 d;fGt;Dd km5\of}{6 u/]sf] gb]lvFbf a}+sdf df}HJbft /x]sf]

/sd lkmtf{ bflvnf ug'{kb{5 .

7. cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ cg';f/ vr{ ubf{ vr{sf] lan e/kfO{ ;lxt

n]vf /fVg'kg]{ Joj:yf 5 . kmfNu'gGb ufpFkflnsf j8f g+=! ldlt @)&$.@.@( df h]i7 gful/s /

ckfËnfO{ ?=@),))).– eQf ljt/0f vr{ n]v]sf]df ;fdflhs ;'/Iff eQf ;d]t ljt/0f ul/g] x'Fbf

pQm eQf ljt/0fsf] cfwf/ k|df0f k]z x'b'kb{5 .

8. Eof6 lan a]u/ vr{ M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !( df d"=c=s/df btf{

ePsf];+u vl/b ug'{kg]{ Joj:yf 5 . ;fljs cfª;/fª ufpF ljsf; ;ldltn] ?=@,!*,&*).– sf]

ljleGg ;fdfg vl/b ubf{ Eof6 lan a]u/ vr{ n]v]sf] lgoldt dfGg ;lsPg .

kmfNu'gGb ufpFkflnsf j8f g+=@

9. a9L e'QmfgL M ldlt @)&$.#.^ df s[lif sfo{qmd cGtu{t g:n ;'wf/ ;fF9] ?=%*,!#$.– df vl/b

u/L pkef]Qmf ;ldltsf] ;Demf}tf adf]lhd @) k|ltzt pkef]Qmf ;ldltn] Joxf]g]{ ?=!!,^@^.–

s6fO{ e'QmfgL lbg'kg]{df ;f] gs6fO{ k'/} e'QmfgL ePsf] /sd c;'n x'g'kb{5 .

10. b//]6 eGbf a9L e'QmfgL M :jLs[t lhNnf b//]6 cg';f/ e'QmfgL ug'{kb{5 . ljleGg !) of]hgfx?

;DkGg ug{ nfut cg'dfg, 8f]/ xflh/L kmf/fd, sfo{;DkGg k|ltj]bg tof/ ubf{ lhNnf b//]6

cg';f/ HofdL Hofnf ?=%%).– ePsf]df ?=^%).– sf b/n] e'QmfgL u/]sf]n] a9L e'QmfgL u/]sf]

?=@,@*,$@).– c;'n x'g'kb{5 .

11. pkef]Qmf ;ldltsf] ;xeflutf g/x]sf] M :yfgLo lgsfo cfly{s k|zf;g lgodjfnL, @)^$ sf]

lgod !%% pk–lgod %-u_ cg';f/ nfut cg'dfg tof/ ubf{ hg;xeflutfsf] c+z ;d]t

ls6fgL;fy pNn]v ug'{kg]{+ Joj:yf 5 . sfof{non] r]g u]6 / ‰ofn lgdf{0f, sDkfp08 jfn

lgdf{0f nufotsf ?= 4,09,920.– sf] sfo{x?df pkef]Qmf ;ldltsf] ;xdflutf ljgf u/]sf]

b]lv+bf lgoldt b]lvPg .

12. ef8fs/ – cfos/ P]g, @)%* sf] bkmf **, *( df s/ s§f ug'{kg]{ Joj:yf 5 . ;f] cg';f/

9'jfgLdf !) k|ltzt s/ nfUg]df sfof{non] afn'jf, lu§L, 9'Ëf 9'jfgL afkt ?=*%,$)).–

e'QmfgL u/]sf]df !) k|ltzt s/ s§f gu/L e'QmfgL u/]sf]n] s/ ?=*,%$).– c;'n pk/ ug'{kb{5

.

13. k|df0f k]z ug'{kg]{ M lzIff dGqfnoaf6 ljleGg 5fqj[lQsf] Joj:yf u/L lhNnf lzIff sfof{noaf6

blnt, dlxnf, ckfË cflb ljBfyL{nfO{ 5fqj[lQ ljt/0f ub}{ cfPsf]df ODa'ª uf=lj=;=n]

?=$,*),))).– ljleGg $ ljBfnonfO{ 5fqj[lQ afkt /sd lgsf;f u/]sf] b]lvof] . pQm

ljBfnon] s'g s'g ljBfyL{nfO{ lhNnf lzIff sfof{noaf6 k|fKt /sd / s'g s'g ljBfyL{nfO{ ufpF

ljsf; ;ldltaf6 k|fKt 5fqj[lQ lbPsf] xf] v'Ng] k|df0f k]z x'g gcfPsf]n] bf]xf]/f] e'QmfgL lbPsf]

5}g eGg ;Sg] cfwf/ ePg . bf]xf]/f] e'QmfgL gePLsf] k|df0f k]z ug'{kg]{ b]lvg'sf ;fy} eQf

ljt/0f sfo{ Psåf/ k|0ffnLaf6 dfq ug'{kb{5 .

kmfSb]j ufpF ljsf; ;ldlt

14. e/kfO{ k]z gePsf] M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] #^-#_ cg';f/ vr{ ubf{ vr{sf]

lan e/kfO{ ;lxt n]vf /fVg'kg]{ Joj:yf 5 . sfof{non] ef}=g+=!% ldlt @)&$.#.@* df kmSt]j

uf=lj=;=:t/Lo s[lif pkef]Qmf ;ldltn] ;u/dfyf cn}+rL g;{/Laf6 cn}+rLsf] lj?jf

?=%,&),))).– sf] vl/b u/L ls;fgx?nfO{ ljt/0f u/]sf] e/kfO{ k]z ug'{kg]{df & hgfn] dfq

?=*!,$#).– a'e]msf] e/kfO{ k]z x'g cfPsf]n] ls;fgsf] e/kfO{ k]z x'g'kb{5 .

15. k|df0f k]z ug'{kg]{ M ldlt )&$.#.@* df ckfË cfo cfh{g sfo{qmd cGtu{t aLpm afv|f vl/b

u/L ckfËnfO{ cfo cfh{g ug{ afv|f ljt/0f ug]{ sfo{qmd /x]sf]df @% hgf ckfËnfO{

?=$,))).– sf b/n] gub ljt/0f u/]sf]df ckfË kl/ro kq a]u/ e'QmfgL u/]sf]n] k|df0f k]z

x'g'kb{5 .

16. s/ s§f gu/]sf] – cfo s/ P]g, @)%* sf] bkmf ** / *( df s/ s§f ug'{kg]{ Joj:yf 5 .



sfof{non] ldlt @)&$.#.@* df j8f g+=% d'df dfu{ ;e]{ afkt k|fljlws l8NnL/fd l/hfnnfO{

?=!,!%,))).– Psd'i6 e'QmfgL u/]sf]df ;Demf}tf adf]lhd ;e]{ lstfa k]z ePsf]df d"No

clej[l4 s/ jLhs lan k]z gePsf]n] !% k|ltzt s/ s§f ug'{kg]{df ! k|ltzt ?=!,!%).– dfq

s/ s§f u/L e'QmfgL ePsf]n] 5'6 !$ k|ltztn] x'g] ?=!^,!!).– s/ s§f x'g'kb{5 .

lrlnªlbg ufpF ljsf; ;ldlt

17. k|df0f k]z ug'{kg]{ M ;4]Zj/L df=lj=lrlnªlbg ;d]t % ljBfnox?nfO{ 5fqj[lQ afkt

?=#,$*,))).– e'QmfgL lbPsf] kfOof] . lhNnf lzIff sfof{noaf6 klg 5fqj[lQ ljt/0f ul/g] x'Fbf

tL % ljBfnox?df ljt/0f ePsf ljBfyL{x?n] lhNnf lzIff sfof{noaf6 5fqj[lQ gkfPsf] k|df0f

k]z x'g'kb{5 . o:tf] 5fqj[lQ ljt/0f sfo{ Psåf/ k|0ffnLaf6 ug'{kb{5 .

18. lan e/kfO{ M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ cg';f/ vr{ ubf{ vr{sf] lan

e/kfO{ ;lxt n]vf /fVg'kg]{ Joj:yf ePsf]df sfof{non] ldlt @)&$.#.@) df jftfj/0f ko{6g

ljsf; g]kfnn] cled"vLs/0f tflnd afkt ?=#%,))).– vr{ n]v]sf]df tflnd cjlw, pkl:ylt

;+Vof / xflh/L k]z gePsf]n] tflnd ;~rfng g} ePsf] xf] egL olsg ug{ ;lsPg .

Oa'ª ufpF ljsf; ;ldlt

19. k|df0f k]z ug'{kg]{ M sfof{non] lqe'jg lgDg dfWolds ljBfno ;d]t $ ljBfnox?nfO{ 5fqj[lQ

afkt ?=$,*),))).– e'QmfgL lbPsf] kfOof] . lhNnf lzIff sfof{noaf6 klg 5fqj[lQ ljt/0f

ul/g] x'Fbf tL $ ljBfnox?df ljt/0f ePsf ljBfyL{x?n] lhNnf lzIff sfof{noaf6 5fqj[lQ

gkfPsf] k|df0f k]z x'g'kb{5 . o:tf] 5fqj[lQ ljt/0f sfo{ Psåf/ k|0ffnLaf6 ug'{kb{5 .

20. s/ s§f gu/]sf] – cfos/ P]g, @)%* sf] bkmf **, *( df s/ s§f ug'{kg]{ Joj:yf 5 . ;f]

cg';f/ 9'jfgLdf !) k|ltzt s/ nfUg]df sfof{non] ldlt @)&#.!!.!) df ;fª;]g xfª;fd dfª

lxd ;]jf ;ldltnfO{ bfp/f 9'jfgL afkt ?=$*,))).– e'QmfgL u/]sf]df !) k|ltztn] nfUg] s/

?=$,*)).– s§f gu/]sf]n] pQm s/ c;'n x'g'kb{5 .

21. gD;{eGbf a9L vr{ M sfof{non] ef}=g+=$# ldlt @)&#.!@.@^ af6 afn sfo{qmd cGtu{t afn

d}qL :yfgLo zf;g ;DaGwL ! lbg] afn d]nf sfo{qmddf cleefjs, /fhg}lts bnsf g]tf,

lzIfs / j8f ;+of]hs ;d]t @) hgfnfO{ oftfoft vr{ / vfgf vr{ egL gD;{eGbf a9L

?=#!,^%*.– vr{ n]v]sf]n] ;f] /sd c;'n x'g'kb{5 .

22. cf=n]=k=a]?h" M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod @)@-!_ df




23. :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf %%, %^, %& / %* df Joj:yf eP cg';f/

ufpFkflnsf cGtu{t ;a} ;fljs ufpF ljsf; ;ldltx?n] b}lgs cfo vftf tyf gubL /;Lb

lgoGq0f vftf /fv]sf] kfOPg .

24. ;fljs :yfgLo :jfoQ zf;g lgodfjnL, @)^$ df ufpF ljsf; ;ldltn] /fVg'kg]{ 9fFrf tf]s]sf]

5 . kf}jf;ftf{j uf=lj=;=n] pQm lgoddf plNn]lvt cg';"rLx? k|of]udf NofPsf] gkfOPsf]n]

o;tk{m sfof{nosf] Wofg hfg'kg]{ b]lvG5 .

25. cfª;/fª uf=lj=;=n] ;fu/ P08 a|bz{ Onfdaf6 kN;/ jfOs d"=c=s/ afx]s ?=@,)&,*&^.– sf]

cfos/ P]g, @)%* cg';f/ !=% k|ltzt clu|d cfos/ ?=#,!!(.– s§f gu/L k'/} /sd e'QmfgL

u/]sf]n] pQm clu|d cfos/ afktsf] /sd ;DalGwtaf6 c;'n u/L /fh:j bflvnf ug'{kb{5 .

ef/fkf uf=lj=;=

26. cfos/ P]g, @)%* cg';f/ ef/fkf uf=lj=;=n] ljleGg e'QmfgL /sddf clu|d cfos/

?=!),)&@.–, kfl/>lds s/ ?=!,&@%.– / ;f=;'=s/ ?=&*).– ;d]t hDdf ?=!@,%&&.– a}+s

bflvnf ug{ afFsL b]lvPsf]n] bflvnf ug'{kb{5 .

27. ldlt )&#.!!.@& df :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf %% sf] v08 -v_ adf]lhd

dfnkf]t jf e"lds/af6 p7]sf] /fh:jsf] @% k|ltzt lhNnf ljsf; ;ldltnfO{ a'emfpg' kg]{

Joj:yf 5 . t/ dfnkf]t afkt /fh:j ;+sng ?=%#,#*$.– sf] @% k|ltztn] x'g] ?=!#,#$^.–

lhNnf ;dGjo ;ldltsf] vftf lkmtf{ ug'{kg]{df txljn} sfof{non] vr{ u/]sf] b]lvG5 . t;y{

sfof{non] ;DalGwt vr{ zLif{sdf h;nfO{ e'QmfgL u/]sf] xf] ;f] kmd{ jf JolQmaf6 c;'n pk/

u/fO{ lhNnf ;dGjo ;ldltsf] vftfdf hDdf ug'{kb{5 .

28. ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !( df d"=c=s/df btf{ ePsf];+u vl/b ug'{kg]{



Joj:yf 5 . ef/fkf uf=lj=;=n] z}lIfs ;fdu|L vl/bsf nflu ?=!,^),))).– sf] d"=c=s/df btf{

gePsf] kmd{sf] 6'qmf 6'qmf lan ;+nUg /fvL Psd'i6 e'QmfgL ePsf] sfg"g;Ddt\ dfGg ;lsPg .

29. :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $ sf] pklgod -@_ df pklgod =-

!_ adf]lhd k|fKt ePsf] /sd uf]Zjf/f ef}r/ p7fO{ ;DalGwt vftfdf cfDbfgL afFwL To:tf]

gub k|fKt ePsf] ef]lnkN6;Dddf a}+s bflvnf ug'{kg]{ 5 . t/ tf]lsPsf] ;doleq a}+s bflvnf

ug{ g;Sg] ePsf sf/0f hgfO{ cWoIfaf6 k|dflf0ft u/fO{ Ps dlxgfleq a}+s bflvnf ug'{kg]{

Joj:yf 5 . t/ ef}=g+= !& ldlt )&#.!!.@& af6 ef/fkf uf=lj=;=n] cfGtl/s ;|f]taf6 p7]sf]

?=^#,#*$.– bflvnf gu/L ;f]e}m vr{ u/]sf] lgod;Ddt\ b]lvPg .

30. sf/f]af/sf] n]vf M k|To]s sfof{non] ljlgof]hg, /fh:j, w/f}6L / cGo sf/f]af/sf] n]vf dxfn]vf

k/LIfssf] sfof{non] tf]s]sf] 9fFrfdf /fVg'kg]{ Joj:yf 5 . o; ufpFkflnsf cGtu{t j8f

sfof{no tyf ;fljssf rf/j6} ufpF ljsf; ;ldltx?n] @)&# kmfu'g @& ;Ddsf] a}+s gubL

lstfadf hf]8 hDdf gu/]sf], vr{sf] kmfF6jf/L -d=n]=k=kmf=g+=!#_, k]ZsL afFsLsf] ljj/0f -

d=n]=k=kmf=g+=!$_ gagfPsf] ;fy} a}+s gubL lstfa, lhG;L vftf ;d]t k|dfl0ft gu/]sf] /

cfGtl/s cfDbfgLnfO{ Jojl:yt ug{ cfo vftf Pj+ /;Lb lgoGq0f vftf ;d]t /fv]sf] b]lvPg .

h;af6 cfly{s sf/f]af/ lgod;+ut g} ePsf] 5 eGg ;lsPg . o; ;DaGwdf tfn's sfof{non]


a]?h'sf] l:ytL

of] jif{ n]vfk/LIf0fjf6 ?=&^ nfv 3! xhf/ j]?h' b]vLPsf] 5 . ;f] dWo] cz'npk/ ug{'kg]{ ?= 3

nfv !^ xhf/, lgoldt ug'{kg]{ ?= ^* nfv (^ xhf/ / k]ZsL ?= $ nfv !( xhf/ /x]sf] 5 .



lxlnxfª ufpFkflnsf


गत वरषको मौजदात र. ३ लाख १९ हजार समत र. ६ करोड ३४ लाख २२ हजार आमदानी भएकोमा र.५ करोड ७४ लाख ५० हजार खरष भई र. ५९ लाख ७२ हजार मौजदात रहको छ । सो कारोबारको लखापरीकषणवाट दखखएका k|d'v वयहोरा ननमनानसार छनः 1. df}Hbft /sd x:tfGt/0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod ##-@_ df s'g} sfof{no vf/]h

jf ufEg] lg0f{o ePsf] k}+tL;f}+ lbgdf sfof{no vf/]h ePsf] dflgg] pNn]v 5 . o:tf] cj:yfdf sfof{no

uflePsf] #% lbgleq gubL afFsL eP dGqfno jf ljefun] To:tf] gub lng] lbg] Joj:yf ldnfpg' kg]{

pNn]v 5 . g]kfn ;/sf/n] @)&#.!!.@& ut] b]lv ;fljssf ufpF ljsf; ;ldltx?nfO{ gofF ;+/rgf

cg';f/ ufpFkflnsfdf ufEg] lg0f{o ePsf] / cfly{s sf/f]af/ x:tfGt/0f ug{ nufPsf]df अमरपर uf=lj=; ;d]t $ uf=lj=;=df cfGtl/s ;|f]ttk{m afFsL /x]sf] ?=$,%*,!!%.—ufpFkflnsfdf x:tfGt/0f u/]sf]

gb]lvFbf ufpFkflnsfsf] vftfdf bflvnf ug'{kg]{ b]lvG5 .

2. ;+:yfut zf;g Joj:yf, ljQLo hjfkmb]lxtfsf] kfngf – आनथषक कायषववधी ननयमावली,२०६४ को ननयम ४५ वमोखजम sfof{nosf] ववततीय जवाफदवहता तथा उततरदावयतव पालनाको खथथती मलयाङकन गदाष गनासो पटीकाको परयोग गरी परापत गनासो वा उजरीको अनभलख राखन वयवथथा नगरको, cfly{s

sf/f]af/sf] ;+lIfKt jflif{s k|ltj]bg -cg';"rL–@!!_ tof/ u/L tfn's sfof{nodf gk7fPsf], sfo{ ljj/0f

tof/ u/L sd{rf/Lx?nfO{ clwsf/ / lhDd]jf/L glbPsf], ufpFkflnsf cGtu{t ;fljs ufpF ljsf;

;ldltx?n] lhG;L lg/LIf0f u/L lhG;L ;fdfg Jojl:yt ug'{kg]{df ;f] gu/]sf], d=n]=k=kmf=g+=@ df clen]v

/fVg] gu/]sf], ;]jf k|jfxdf gful/s ;"rgfsf] nflu x]Nk 8]:s g/fv]sf], ;]jf k|jfx k|efjsf/L agfpg

;]jfu|fxL;+u cGt/lqmof, 3'DtL ;]jf, ;fj{hlgs ;'g'jfO{ nufotsf sfo{ cf+lzs ?kdf dfq ug]{ gu/]sf],

jflif{s vl/b of]hgf tof/ gu/]sf] tyf jflif{s k|ult k|ltj]bg tof/ u/L tfn's lgsfodf k7fPsf]

b]lvPg . k|rlnt lgoddf ePsf ;a} Joj:yfsf] kfngf u/L ljQLo hjfkmb]xLtfnfO{ ;'b[9 agfpg

sfof{nosf] Wofg hfg h?/L b]lvG5 .

3. lhG;L ;fdfgsf] ;+/If0f Pj+ x:tfGt/0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod %! df ;/sf/L

lhG;L ;fdfg xflg gf]S;fgL gx'g] u/L ;+/If0f ug]{ bfloTj sfof{no k|d'vsf] x'g] pNn]v 5 . o;} u/L

lgod ##-@_ df s'g} sfof{no vf/]h jf ufEg] lg0f{o ePsf] k}+tL;f}+ lbgdf sfof{no vf/]h ePsf] dflgg]

/ uflePsf] #% lbgleq lhG;L ;fdfgsf] k|ltj]bg tof/ u/L jf ug{ nufO{ dGqfno jf ljefun] To:tf]

;fdfg lng] lbg] Joj:yf ldnfpg' kg]{ pNn]v 5 .

g]kfn ;/sf/n] @)&#.!!.@& ut] b]lv ;fljssf ufpF ljsf; ;ldltx?nfO{ gofF ;+/rgf cg';f/

ufpFkflnsfdf ufEg] lg0f{o ePsf] / cfly{s sf/f]af/ x:tfGt/0f ug{ nufPsf]df 3/, hUuf, df]6/,

df]6/;fOsn, 6]lnlehg, sDKo'6/, Nofk6k, lk|G6/, b/fh, ;f]kmf nufot ljleGg lsl;dsf lhG;L

;fdfgsf] nut tof/ u/L x:tfGt/0f ug{ nufPsf] b]lvPg .


;fdfg x/fpg ;Sg] ;Defjgf /x]sf] b]lvFbf cljnDa ;fljssf $ ufpF ljsf; ;ldltdf /x]sf ;Dk"0f{

lhG;L ;fdfg nut v8f u/L xfn uflePsf] ufpFkflnsf jf dGqfnon] tf]s]sf] ;/sf/L lgsfodf bflvnf

ug'{kg]{ b]lvG5 .

4. a9L df}Hbft – sfof{nosf] ;|]:tfeGbf a}+sdf a9L b]lvPsf] ;fljs uf=lj=;=x?sf] vftfdf /x]sf] sd{rf/L

sNof0f sf]if /sd ?=#,# ,)%&.– a9L b]lvPsf] 5 . a9L b]lvg'df ut ljut cfly{s jif{b]lv n]vfk/LIf0f

k|ltj]bg cg';f/ lhDd]jf/L le8fg gx'g' /x]sf] b]lvG5 . ufpFkflnsfn] a}+s;+u df}Hbft /sd le8fg u/L

;fljs uf=lj=;=df /x]sf] sd{rf/L sNof0f sf]if /sd ufpFkflnsfn] ;f/L PsLs[t ug'{kg]{ b]lvG5 .

5. नबल भरपाई भनदा बढी खरषः आनथषक कायषववनध ननयमावली, २०६४ को ननयम ३६(३)मा खरष गदाष खरषको नभल भरपाई सवहत लखा राखनपन उललख छ।वडा न.२ नमनत २०७४/३/३० मा जषठ नागररक परोतसाहन कायषकरम को खरष वापत र.२८,५००।–खरष लखकोमा र.२३,१००।–को मातर ववल, भरपाई पश गरको छ।नबल भरपाई भनदा बढी खरष लखको र.५,४००।–समबखनधतवाट असल गरी दाखखला गनष पदषछ।

5.1 नमनत २०७४/३/३० मा कवर लखकषत कायषकरम अनतगषत ववरवा खररद/ववतरण तथा ववऊ बोका खररद/ववतरण कायषकरमको खरष वापत र.७,५०,०००।–खरष लखकोमा र. ७,४३,०००।–को मातर



ववल भरपाई पश गरको छ।नबल भरपाई भनदा बढी खरष लखको र.७,०००।– समबखनधत वाट असल गरी दाखखला गनष पदषछ।

6. कायषसमपननः :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] bkmf !%%-%_-3_ cg';f/ gfkL lstfa

/ sfo{;DkGg k|ltj]bg k]z u/L e'QmfgL ug'{kg]{ Joj:yf 5 . वडा न. २ नमनत २०७४/३/२० मा आददवासी जनजाती महासघ समनवय सनमनतको सामदायीक भवन ननमाषण कायषको लागी ववननयोखजत बजट र.३,४९,५००।–वाट ननमाषण कायष समपनन गराएको छ।तर उकत भवन ननमाषण कायषको लगत ईखथटमट, नापी वकताब तथा कायष समपननन परनतवदन लखापरीकषणको करममा पश हन सकन।अतः भवन ननमाषणको लगत ईखथटमट, नापी वकताब तथा कायष समपननन परनतवदन परमाण पश गनष पदषछ।

7. थवीकत कायषकरम भनदा फरक कायषमा भकतानीः cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #%-#_

cg';f/ h'g sfo{qmdsf] nflu ah]6 :jLs[t ePsf] xf] ;f]xL sfo{qmddf vr{ ug'{kb{5 . वडा न. ४ नमनत २०७४/३/७ मा गा.वव.स. वाट बालबानलकाहरको कषमता अनभववदध गनषका लागी बालबानलका लखकषत शीरषकमा ववननयोखजत र.९०,०००।–रकमवाट पखाषल तथा कलभटष ननमाषण कायष गराएको ननयम सममत दखखएन।थवीकत कायषकरम भनदा फरक कायषमा खरष गनष पररपाटीको अनतय हन पदषछ।

8. JolQmut vftfdf /sd hDdf M ;/sf/L sfdsf] lgldQ lgsf;f ePsf] /sd a}+s dfk{mt l;w} ;DalGwt

JolQmx?nfO{ e'QmfgL ug'{kb{5 . वडा सखरव वरी ढकालल वडा न. ४ मा कायषकरमको लानग पशकी lgsf;f ePsf] /sd र. (,$@,$*!.– cf gf] vftfdf hDdf u/L ;f] dfk{mt e'QmfgL vr{ n]v]sf] b]lvof] .

;/sf/L /sd lghL vftfdf 6«fG;km/ u/L vr{ n]Vg' sfg"g;Ddt\ b]lvPg . o;/L vr{ n]Vg]

kbflwsf/LnfO{ tfn's sfof{noaf6 ;r]t u/fOg' kb{5 .

9. k]ZsL M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod !*@ df ;/sf/L sfdsf]



ut ljutdf ljleGg sd{rf/L Pj+ ;+:yfnfO{ lbPsf] k]ZsL ?=@,*(, %&.– xfn;Dd klg km5\of}{6 u/]sf]

b]lvPg . pQm k]ZsL lgod !() cg';f/ cfjZos sf/afxL u/L c;'n km5\of}{6 ug'{kb{5 . of] jif{ ljleGg

sfdsf] nflu lbPsf]] k]ZsL ?=!%,)),%@$.– @)&$ cfiff9 d;fGt;Dd km5\of}{6 u/]sf] gb]lvFbf j8f

vftfdf /x]sf] /sd ufpFkflnsfdf lkmtf{ ug'{kg]{ / JolQm jf ;+:yfnfO{ lbPsf] k]ZsL lgodfjnLsf] Joj:yf

cg';f/ cfjZos sf/afxL u/L km5\of}{6 ug'{kb{5 . राल वरष नभतर समपनन गनष पन कायषकरम पशकी, बाकी रहको मनानसव कारण सवहत असल फछयौट गनष पदषछ।

10. df}Hbft km/s M हरक आनथषक वरषको अनतयमा कायाषलयल राखको सरथताको मौजदात र बङक मौजदात नभडान गरी वहसाब नमलान गनष पदषछ। सभाङग ufpF ljsf; ;ldltको पजीगत खाता तफष कायाषलयको सरथताल दखाएको मौजदात भनदा बङक मौजदात र.१४,७७५।–ल बढी रहको दखखनछ।क कनत कारणल बङक मौजदात फरक परको हो एवकन गरी वहसाब नमलान गनष पदषछ।

भारपा ufpF ljsf; ;ldlt

11. मालपोत वफताषको रकम खरष M थथानीय थवायतत शासन ऐन,२०५५ को दफा ५५(ख)मा मालपोत वा भनमकर वाट उठको राजशवको २५% खजलला ववकास सनमनतलाई बझाउन पन उललख छ।गा.वव.स.ल मालपोत वापत राजशव सकलन गरको र.५३,३८४।–को २५% ल हन आउन र.१३,३४६।–खजलला समनवय सनमनतमा वफताष नगरी सखरव दवनर कटवालल तहनबल राखी भौ.न. १७ वाट नमनत २०७३/११/२७ मा खरष लखको दखखयो।खज.स.स.मा पठाउन मालपोत वापतको रकम तहनबलमा राखख खरष गन कमषरारीवाट असल उपर गरी खज.स.स.को खातामा अववलमब जममा गनष पदषछ।

12. तहनबल खरषः थथानीय ननकाय आनथषक परशासन ननयमावली, २०६४ को ननयम ४(२) मा कायाषलयल परापत भएको आमदानी गोशवारा भौरर उठाई समबखनधत खातामा आमदानी बाधी तयथतो नगद परापत भएको भोनलपलट समममा बङक दाखखला गनषपन उललख छ।साववकका ३ गा.वव.स.हरल आनतररक आयको र.१,२०,८३९।-बङक दाखखला नगरी सोझ खरष लखको ननयम सममत दखखएन।यथतो कायषमा ननयनतरण गनष पदषछ।



आनतररक लखापरीकषण बरजः 13. cf=n]=k=a]?h" – :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod @)@-!_ df


cfGtl/s n]vfk/LIf0faf6 cf}NofPsf] lgDgfg';f/sf] a]?h" clGtd n]vfk/LIf0fsf] ;do;Dd km5\of}{6 u/]sf]

gb]lv+bf cfjZos sf/afxL u/L km5\of}{6 ug'{kb{5 .

13.1. थथानीय ननकाय आनथषक परशासन ननयमावली, २०६४ को ननयम १९९ मा परतयक थथानीय ननकायल आय, वयय, धरौटी, खजनसी र अनय आमदानी खरषको लखा थवीकत ढारामा राखनपन उललख छ।गाऊपानलका खथथत वडा कायाषलयहरको सरथता परीकषण गदाष सघ सथथाहरलाई योजनागत सामागरी लगायत अनय ववनभनन सामागरी ववतरण गरकोमा आखशक रपमा मातर हथतानतरण फारम भरी ववतरण गन गरको दखखयो।अनधकाश सामागरीको खररद आदश, दाखखला परनतवदन तथा सामागरी हथतानतरण नगरी भकतानी ददएको पाइयो।यसरी नसध भकतानी दददा सामागरी को दरपयोग हनसकन भएकोल ननयममा भएको वयवथथाको कायाषनवयन गनषपदषछ।

13.2. वडा न. ४ नमनत २०७४/३/१५ मा मझौटार नन.मा.वव. पञचमीलाई वाल मतरी ककषा सञचालन वापत र.४०,०००।-,२०७४/३/१६ मा मलनमलाप सनमनतलाई कायाषलय वयवथथापन वापत र.१०,०००।– तथा कवर ववऊ ववजन खररद सहकारी लाई र.१०,०००।–भकतानी गरकोमा सो को नबल भरपाई पश हन सकन।नबल भरपाई बगरको खरष असल हन पदषछ।

13.3. cfos/ P]g, @)%* sf] bkmf *&, ** / *( cg';f/ s§f u/]sf] clu|d cfos/ ;l~rt sf]if bflvnf

x'g'kb{5 . साववक सभाङग गा.वव.स. अनतगषत दाखखला गनष बाकी रहको सामाखजक सरकषा कर र.३१,१५।– तथा पाररशरमीक कर र.१२७५।–समत र. ४३९०।-समबखनधत वाट असल गरी दाखखला गनष पदषछ।

13.4. साववक सभाङग गा.वव.स.ल आनतररक आय अनतगषत दननक आय सकलन तफष दननक आय खाता तथा रनसद ननयनतरण खाता राखको पाएइन।यसवाट वाथतववक आनतररक आय एवकन गनष सवकएन।ननयममा भएका समपणष वयवथथाको पालनामा कायाषलयल धयान ददन पदषछ।

13.5. साववक सभाङग गा.वव.स.को राल अनदान तफष को कर तथा सरयकोर वापतको र.५३१३९।–कर तथा सरयकोर दाखखला नगरी बङकम राखकोमा रकम पनः बजट खरष लखको ननयम सममत मानन सवकएन।दोहोरो बजट खरष लखको रकम सोधभनाष गरी समबखनधत खातामा जममा गरी वहसाब नमलान गनष पछष।

13.6. साववक भारपा गा.वव.स.ल खरष भएर नजान परकनतका सामानहरको लगत पणष रपमा अदयावनधक गरी राखको पाइएन।यथता परकनतका सामानहर वरौ समम वटकन तथा रथत र दरथत राखख काममा परयोग गनषपन हनाल यसलाई वयवखथथत गन तफष कायाषलयल धयान ददन पदषछ।

13.7. साववक भारपा गा.वव.स. को राल खरष खाताको सामाखजक सरकषा कर वापतको रकम दाखखला नगरको र.७८०।–अववलमब सखरतकोर दाखखला गनष पदषछ।

14. sf/f]af/sf] n]vf – k|To]s sfof{non] ljlgof]hg, /fh:j, w/f}6L / cGo sf/f]af/sf] n]vf dxfn]vf

k/LIfssf] sfof{non] tf]s]sf] 9fFrfdf /fVg'kg]{ Joj:yf 5 . o; ufpFkflnsf cGtu{t j8f sfof{no tyf

;fljssf rf/j6} ufpF ljsf; ;ldltx?n] @)&# kmfu'g @& ;Ddsf] a}+s gubL lstfadf hf]8 hDdf

gu/]sf], vr{sf] kmfF6jf/L -d=n]=k=kmf=g+=!#_, k]ZsL afFsLsf] ljj/0f -d=n]=k=kmf=g+=!$_ gagfPsf] ;fy} a}+s

gubL lstfa, lhG;L vftf ;d]t k|dfl0ft u/]sf] b]lvPg . h;af6 cfly{s sf/f]af/ lgod;+ut g} ePsf]

5 eGg ;lsPg . o; ;DaGwdf tfn's sfof{non] j8f dfk{mt x'g] cfly{s sf/f]af/nfO{ lgoGq0f

ug'{kb{5 .

a]?h'sf] l:ytL

of] jif{ n]vfk/LIf0fjf6 ?= @^ nfv @* xhf/ j]?h' b]vLPsf] 5 . ;f] dWo] cz'n pk/ ug{'kg]{ ?= $! xhf/,

lgoldt ug'{kg]{ ?= !) nfv *^ xhf/ / k]ZsL ?= !% nfv ! xhf/ /x]sf] 5 .



s'Ddfos ufpFkflnsf


गत वरषको मौजदात र. ४ लाख समत र. ५ करोड ७८ लाख ९१ हजार आमदानी भएकोमा र. ५ करोड २३ लाख ६० हजार खरष भई र. ५५ लाख ३१ हजार मौजदात रहको छ । सो कारोबारको लखापरीकषणवाट दखखएका k|d'v वयहोरा ननमनानसार छनः

1. df}Hbft /sd x:tfGt/0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod ##-@_ df s'g} sfof{no





x:tfGt/0f ug{ nufPsf]df $ uf=lj=;=df cfGtl/s ;|f]ttk{m afFsL /x]sf] ?=%,#^,^&^.–










b]lvG5 .

3. lhG;L ;fdfgsf] ;+/If0f Pj+ x:tfGt/0f – cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod %! df










/ ;fdfg x/fpg ;Sg] ;Defjgf /x]sf] b]lvFbf cljnDa ;fljssf $ ufpF ljsf; ;ldltdf /x]sf



4. lhG;L ;fdfg bflvnf M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod

@!@-!_ df s'g} klg sfof{non] vl/b u/]sf] lhG;L ;fdfg d"No ;d]t v'nfO{ cfDbfgL afFWg' kg]{

/ lgod @!&-$_ cg';f/ x:tfGt/0f ug'{kg]{ ;fdfg clen]v v8f u/L x:tfGt/0f ug'{kg]{ Joj:yf

5 . o;/L x:tfGt/0f ul/Psf] ;fdfg ;DalGwt lgsfosf] vftfdf cfDbfgL u/L ;f]sf] hfgsf/L

u/fpg' kg]{ Joj:yf 5 . sfof{non] sDKo'6/, lk|G6/, ;f]nf/, OGe6/ nufotsf ?=!,%#,(!%.%) sf]

;fdfg ljleGg # ;+:yfnfO{ a'emfPsf] egL x:tfGt/0f kmf/fd e/] tfklg ;DalGwt sfof{nodf

bflvnv ePsf] hfgsf/L k|fKt x'g cfPg . bflvnf k|df0f k]z ug'{kb{5 .



5. :k]l;lkms]zg / nfut cg'dfg a]u/ l;w} vl/b M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod

!! df ;fj{hlgs lgsfon] ;fdfg vl/b ug'{kbf{ ;fdfgsf] :k]l;lkms]zg cg';f/ cGo ;fj{hlgs

lgsfon] rfn' jf cl3Nnf] jif{df vl/b ubf{ nfu]sf] jf:tljs nfut, :yfgLo ahf/sf] k|rlnt

b/ / pBf]u jfl0fHo ;+3n] hf/L u/]sf] b/sf] cfwf/df nfut cg'dfg tof/ ug'{kg]{, nfut

cg'dfg tof/ u/L ?=% nfveGbf a9Lsf] ;fdfg lgod *$ cg';f/ l;naGbL b/efpkqaf6

vl/b ug'{kg]{ / vl/b P]g, @)^# sf] bkmf *-@_ cg';f/ k|lt:kwf{ l;ldt x'g] u/L 6'qmf 6'qmf kf/L

vl/b ug{ gx'g] Joj:yf 5 .

ufpFkflnsfn] ;fdfgsf] :k]l;kms]zg, nfut cg'dfg tof/ gu/L ?=@&,@),((!.– sf]

kmlg{r/ tyf d]lzg/L cf}hf/ l;w} 6'qmf 6'qmf u/L vl/b u/]sf] / vl/b ubf{ Pp6} ;fdfg km/s

km/s b/df ;d]t vl/b u/]sf] b]lvFbf vl/b sfo{ ldtJooL Pj+ lgod;+ut b]lvPg . o;df

tfn's sfof{non] jf:tljs vl/b nfut olsg u/L a9L Joo ef/ kf/]sf] /sd c;'n ug'{kb{5 .

6. VAT df btf{ gePsf]af6 sf/f]af/ M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !(-!_-s_

cg';f/ ?=@),))).– eGbf a9Lsf] ;fdfg vl/b ug'{ kbf{ d"=c=s/ df btf{ ePsf] kmd{af6 vl/b

ug'{kg]{ Joj:yf 5 . sfof{non] ldlt @)&$.@.!$ df d"=c=s/df btf{ gePsf s~rgh+uf ;f]nf/

tyf On]S6«Ls ;]G6/af6 ;fp08 l;i6d / l8;xf]d ?=%@,!().– df vl/b u/]sf] lgoldt

b]lvPg . lgodsf] kfngf u/L vl/b ug'{kb{5 .

7. clu|d s/ s§f M cfos/ P]g, @)%* sf] bkmf *&, ** / *( cg';f/ clu|d cfos/ s§L u/L

;l~rt sf]if bflvnf ug'{kb{5 . o; ufpFkflnsf cGtu{t j8f g+=% sf] ef}=g+=!% ldlt

@)&$.#.@$ af6 lnDa' efiff k|lzIf0f tflnddf k|lzIf0f lbP afkt b'O{ k|lzIfsnfO{ k|lzIf0f eQf

e'QmfgL u/]sf]df s/ s§f u/]sf] b]lvPg . lgDgfg';f/ ?=$,%)).– c;'n u/L bflvnf ug'{kb{5 .

8. Jofj;foLs Rofp v]tL M Jofj;foLs Rofp v]tL tflnd pkef]Qmf ;ldlt of;f]sn] ldlt

@)&$.!@.!^ b]lv @) ;Dd % lbg j8f g+=! df ;~rfng u/]sf] tflnddf %) hgf ;xefuL

ePsf] egL @)&$.#.@% af6 ljxfg a]n'sf % lbg vfgf vr{ egL nfcf]tL xf]6n P08 nhnfO{

b}lgs ?=@$,))).– sf b/n] ?=!,@),))).– / % lbgsf] vfhf afkt ?=!@,%)).– ;d]t

?=!,#@,%)).– lan ;+nUg /fvL ;f] ;d]t hDdf ?=!,%),))).– sfo{qmd vr{ b]vfPsf] 5 . %

lbg cfjf;Lo tflnd lb+bf cft]hft] vr{ lbPsf] 5}g . %) hgf tflnd lnPsf]df xn ef8f vr{

e'QmfgL u/]sf] 5}g . kmf]6f] k/LIf0f ubf{ !@ hgfeGbf a9Lsf] pkl:ylt b]lv+b}g . k|lzIfsn] hDdf

% lbgsf] ?=%,))).– e'QmfgL lnPsf] b]lvG5 . lbgsf] Pp6f Snf; ;~rfng u/L vr{ n]Vg'

dgfl;j b]lv+b}g . o:tf] cj:yfdf tflnd ;~rfng ePsf] 5 eGg ;Sg] cfwf/ ePg . o;

;DaGwdf 5fglag u/L cfwf/ a]u/ vfgf vr{sf] lan dfq /fvL vr{ n]v]sf] /sd lkmtf{

ug'{kb{5 .

9. :yfgLo pGgt hftsf afv|f ljt/0f M j8f g+=@ df ufpFkflnsf / ckfË ;+3 efËhfa'aLr ePsf]

;Demf}tf cg';f/ ldlt )&$.#.@% df pGgt hftsf afv|f ljt/0f ug{ ?=!,#*,@^&.– e'QmfgL

lbPsf]df pQm ;+3n] @! hgfnfO{ afv|f ljt/0f u/]sf] egL e/kfO{ k]z u/] tfklg afv|f lsg]sf] /

/sd e'QmfgL u/]sf] gb]lvPsf] . ;+nUg kmf]6f] k/LIf0f ubf{ afv|f ljt/0f u/]sf] kmf]6f] geO{ afv|f

kmfd{sf] kmf]6f] ;+nUg /fv]sf] b]lvFbf afv|f vl/b u/L ljt/0f u/]sf] eGg] cfwf/ ePg . ljgf

cfwf/ vr{ n]v]sf] /sd c;'n ug'{kb{5 .

10. Knfli6s ljt/0f M j8f g+=#, $ / % df ;'Vvf If]q kfgL ;+sng sfo{qmdsf] nflu ldlt

@)&$.#.@% df *x!) dL=;fOhsf] % yfg Knfli6s ;fO{ kflye/f ;Knfo;{af6 ?=!,)),))).–

df vl/b u/L sfof{nosf] vftfdf cfDbfgL u/]sf] b]lvof] . pQm Knfli6s s;nfO{ ljt/0f ug]{ xf]

5gf}6 ePsf] ;d]t b]lvPg . sfo{qmd ;~rfng gu/L ;fdfg vl/b u/]sf] clgoldt b]lvG5 .

11. d]lzgaf6 sfd u/fPsf] M j8f g+=# / $ df nfut cg'dfg cg';f/sf] sfd dflg;af6 u/fpg]

u/L pkef]Qmf / sfof{noaLr ;Demf}tf ePsf] b]lvG5 . ef}r/;fy di6.//f]n ;+nUg u/] tfklg

;+nUg kmf]6f] cWoog ubf{ d]lzgaf6 sfd u/fPsf] b]lvof] . ;f] cg';f/ d]lzgsf] b/af6 e'QmfgL

ug'{kg]{df dflg;af6 u/fPsf] b/sf] cfwf/df e'QmfgL u/]af6 ?=&,!@,!%).– a9L e'QmfgL ePsf]

c;'n ug'{kg]{ b]lvg'sf ;fy} Ps} :yfgdf sfd ePsf kmf]6f] km/s km/s pkef]Qmf ;ldltn] ;+nUg

/fvL bfaL u/]sf] /sd e'QmfgL lbPsf] ;DaGwdf 5fglag u/L bf]xf]l/Psf] xb;Ddsf] /sd



:yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod !%%-r_ cg';f/ cfjZos

sf/afxLu/L c;'n ug'{kb{5 .

12. ;'Gtnf sfutL lj?jf ljt/0f M sDkfos ufpFkflnsf j8f g+=# / ;Gtnf sfutL vl/b pkef]Qmf

;ldltaLr @)&#.!!.@# df ePsf] ;Demf}tf cg';f/ pQm ;ldltn] !,%)) lj?jf vl/b u/]sf]

?=!,%),))).– sf] kfyLe/f g;{/Lsf] ljgf Kofg gDa/sf] lan ;+nUg u/]sf] 5 . pQm lj?jf

ljt/0f ug]{ @)&#.!!.@& sf] pQm ;d"xsf] lg0f{odf $ j6f ;d"x u7g u/L @ nfO{ $) uf]6fsf

b/n] / csf]{ @ ;d"xnfO{ %) uf]6fsf] b/n] !*) lj?jf pknJw u/fpg] lg0f{o ePsf] b]lvof] .

pQm $ ;d"xn] a'e]msf] egL /fv]sf] e/kfO{df a'e]msf] b:tvt ;d]t b]lv+b}g . cGo afFsL !#@)

lj?jf ljt/0f u/]sf] s'g} k|df0f ;+nUg 5}g . ef}r/;fy lj?jf vl/b tyf ljt/0f u/]sf] kmf]6f]

klg ;+nUg 5}g . o:tf] cj:yfdf s]jn ;fbf ljn /fvL ef}=g+=#% ldlt @)&$.#.@( af6

pkef]Qmf ;ldltnfO{ e'QmfgL lbPsf] /sd pkef]Qmf ePsf] 5 eGg ;Sg] cfwf/ ePg . o;df

cfjZos 5fglag u/L gePsf] sfdsf] /sd lkmtf{ bflvnf u/fpg' kb{5 .




sfof{non] ljleGg sfdsf] lgldQ ut ljutdf ljleGg sd{rf/L Pj+ ;+:yfnfO{ lbPsf] k]ZsL

?=!,@%,)!#.– xfn;Dd klg km5\of}{6 u/]sf] b]lvPg . pQm k]ZsL lgod !() cg';f/ cfjZos

sf/afxL u/L c;'n km5\of}{6 ug'{kb{5 . of] jif{ ljleGg sfdsf] nflu lbPsf] ?=!&,$(,!#$.–

k]ZsL @)&$ cfiff9 d;fGt;Dd km5\of}{6 u/]sf] gb]lvFbf j8f vftfdf /x]sf] /sd ufpFkflnsfdf

lkmtf{ ug'{kg]{ / JolQm jf ;+:yfnfO{ lbPsf] k]ZsL lgodfjnLsf] Joj:yf cg';f/ cfjZos

sf/afxL u/L km5\of}{6 ug'{kb{5 . rfn' jif{leq ;DkGg ug'{kg]{ sfo{qmd gu/L k]ZsL afFsL /x]sf]

dgfl;j sf/0f eP k]z ug]{ cGoyf k]ZsL afFsL /sd b]lvnf ug'{+kb{5 .

dfª\hfj'Ë ufpF ljsf; ;ldlt

14. k':ts vl/b M uf=lj=;=;lrj >L lzj s'df/ /fO{n] k':tsfno Joj:yfkg sfo{qmdaf6 d]rL a'S;

P08 :6]zg/Lsf] lj=g+=!( ldlt )&#.!!.( sf] kf7\o k':ts egL Psd'i6 ?=!,@^,))).– pNn]v

u/]sf] ;fbf lan /fvL vr{ n]v]sf] 5 . landf k':tsx?sf] gfd ;d]t pNn]v 5}g eg] pQm

k':ts s;nfO{ lbPsf] ;f] ;d]t pNn]v 5}g . s]jn lan /fvL vr{ n]v]sf] pQm /sd c;'n

ug'{kb{5 .

15. Joj:yfkg k]ZsL M uf=lj=;=;lrj lzj s'df/ /fOn] Joj:yfkg sfo{qmd k]ZsL ?=! nfv

lnPsf]df @)&#.!!.!! af6 kmfF6jf/L k]z u/L ?=(&,))).– km5\of}{6 u/]sf] / afFsL ?=!#,))).–

bflvnf ug'{kg]{df @)&$ cfiff9;Dd bflvnf gu/L k]ZsL afFsL b]vfPsf]n] c;'n u/L bflvnf

ug'{kb{5 .


k/LIfssf] sfof{non] tf]s]sf] 9fFrfdf /fVg'kg]{ Joj:yf 5 . o; ufpFkflnsf cGtu{t j8f sfof{no

tyf ;fljssf rf/j6} ufpF ljsf; ;ldltx?n] @)&# kmfu'g @& ;Ddsf] a}+s gubL lstfadf hf]8

hDdf gu/]sf], vr{sf] kmfF6jf/L -d=n]=k=kmf=g+=!#_, k]ZsL afFsLsf] ljj/0f -d=n]=k=kmf=g+=!$_

gagfPsf] ;fy} a}+s gubL lstfa, lhG;L vftf ;d]t k|dfl0ft gu/]sf] / cfGtl/s cfDbfgLnfO{

Jojl:yt ug{ cfo vftf Pj+ /;Lb lgoGq0f vftf ;d]t /fv]sf] b]lvPg . h;af6 cfly{s sf/f]af/

lgod;+ut g} ePsf] 5 eGg ;lsPg . o; ;DaGwdf tfn's sfof{non] j8f dfk{mt x'g] cfly{s

sf/f]af/nfO{ lgoGq0f ug'{kb{5 .

a]?h'sf] l:ytL

of] jif{ n]vfk/LIf0fjf6 ?= ^^ nfv & xhf/ j]?h' b]vLPsf] 5 . ;f] dWo] c;'npk/ ug{'kg]{ ?= !@

nfv ($ xhf/, lgoldt ug'{kg]{ ?= #% nfv ^$ xhf/ / k]ZsL ?= !& nfv $( xhf/ /x]sf] 5 .



ldSnfh'Ë ufpFkflnsf


गत वरषको मौजदात र.४ लाख ३७ हजार समत र. ७ करोड ६८ लाख ६५ हजार आमदानी भएकोमा र. ७ करोड ६ लाख १७ हजार खरष भई र. ६२ लाख ४८ हजार मौजदात रहको छ । सो कारोबारको लखापरीकषणवाट दखखएका k|d'v वयहोरा ननमनानसार छनः 1. df}Hbft /sd x:tfGt/0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod ##-@_ df s'g} sfof{no





x:tfGt/0f ug{ nufPsf]df ^ uf=lj=;=df cfGtl/s ;|f]ttk{m afFsL /x]sf] ?=(,$@,*&(.–


2. ;+:yfut zf;g Joj:yf, ljQLo hjfkmb]lxtfsf] kfngf – आनथषक कायषववधी ननयमावली,२०६४ को ननयम ४५ वमोखजम sfof{nosf] ववततीय जवाफदवहता तथा उततरदावयतव पालनाको खथथती मलयाङकन गदाष गनासो पटीकाको परयोग गरी परापत गनासो वा उजरीको अनभलख राखन वयवथथा नगरको, cfly{s sf/f]af/sf] ;+lIfKt jflif{s k|ltj]bg -cg';"rL–@!!_ tof/ u/L tfn's sfof{nodf








b]lvG5 .











/ ;fdfg x/fpg ;Sg] ;Defjgf /x]sf] b]lvFbf cljnDa ;fljssf ^ ufpF ljsf; ;ldltdf /x]sf




sd{rf/L sNof0f sf]if /sd ?=@,&$,($^.–तथा सराङडाडा गा.वव.स.मा रहको मवहला तथा बालबानलका कोर रकम र.&),!#).—समत र.#,$%,)&^.— a9L b]lvPsf] 5 . a9L b]lvg'df ut

ljut cfly{s jif{b]lv n]vfk/LIf0f k|ltj]bg cg';f/ lhDd]jf/L le8fg gx'g' /x]sf] b]lvG5 .

ufpFkflnsfn] a}+s;+u df}Hbft /sd le8fg u/L ;fljs uf=lj=;=df /x]sf] sd{rf/L sNof0f sf]if

/sd ufpFkflnsfn] ;f/L PsLs[t ug'{kg]{ b]lvG5 .

5. भरपाई पश नभएकोः आनथषक कायषववनध ननयमावली, २०६४ को ननयम ३६(३)मा खरष गदाष खरषको नभल भरपाई सवहत लखा राखनपन उललख छ।वडा न. १ नमनत २०७४/३/२२ मा नाखमवन मवहला सहकारी सथथालाई धवा रवहत रलहो कायषकरम सञचालन गर वापत र.९०,०००।–भकतानी गरकोमा र. ७८,४००।– को ११२ थान धवारवहत रलहो ववतरण



गरको भरपाई पश गरको छन।रलहो ववतरणको भरपाई पश हन पदषछ।

5.1 वडा न. ७ नमनत २०७४/३/८ मा का.स. सववनर तामाङ, का.स. वोल परसाद खघनमर तथा सा.प.जीवन कमार गरागाईको जषठ र आराढ मवहनाको तलब वापतको र.१,२९,०००।–गा.वव.स. सखरव कल परसाद ननरौलाल आफनो नाममा रक काटी खरष लखकोमा ननजहरलाई रकम बझाएको भरपाई पश गरको छन।समबखनधतल रकम बझको भरपाई पश गनष पदषछ।

6. खजनसी दाखखलाः :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @!@-!_ cg';f/

lhG;L bflvnf ug'{kb{5 . sfof{non] ररवखलवङ रयर, अवफस टवल लगायतका र.३,४७,३००।-बराबरका ;fdfg vl/b u/L lhG;L /lhi6/df bflvnf u/]sf] kfOPg . खजनसी दाखखला परमाण पश हनपदषछ।

7. औरधी खररदः औरधीजनय खररदमा पराववधीक ईखथटमट हनपदषछ र खररद गरको सामान खजनसी दाखखला गनष पदषछ।वडा न. १ नमनत २०७४/३/३० मा पराववनधक ईखथटमट वगर न पश औरधी खररद वापत वडा सखरव सञजय राईलाई र.७७,७३७।–भकतानी गरकोमा खररद भएका औरधी खजनसी दाखखला गरको परमाण पश हन सकन।खररद गरको औरधीको खजनसी दाखखला परमाण पश गनष पदषछ।

8. नबल भरपाई भनदा बढी खरषः आनथषक कायषववनध ननयमावली, २०६४ को ननयम ३६(३)मा खरष गदाष खरषको नभल भरपाई सवहत लखा राखनपन उललख छ।वडा न. ६ नमनत २०७४/३/८ मा तलब, भरमण, सरार वापत र.८०,९७०।–खरष लखकोमा र.४५,६००।–को मातर ववल, भरपाई पश गरको छ।नबल भरपाई भनदा बढी खरष लखको र.३५,३७०।–समबखनधतवाट असल गरी दाखखला गनष पदषछ।

8.1 वडा न. ७ नमनत २०७४/३/२९ मा वकरात याकथम रमलङ साथकनतक पररयोजना सञचालन वापत खरष भएको र.४०,७८४।–को ववल भरपाई पश गरकोमा गा.वव.स.वाट र. ६१,४४०।–खरष लखको छ।नबल भरपाई भनदा बढी खरष लखको र.२०,६५६।–समबखनधत वाट असल गरी दाखखला गनष पदषछ।

9. नबल भरपाई सचयाई भकतानीः आनथषक कायषववनध ननयमावली, २०६४ को ननयम ३६(८)मा कन रकमको भकतानी दददा रीत पग वा नपगको जार गनष पन उललख छ।वडा न. ७ नमनत २०७४/३/२६ मा कमपखोला-खरङगगरवा झोलङग पल ननमाषण मयाखरङ फणड वापत र.२४,०००।–खरष लखकोमा उकत आयोजना आ.व.२०७२/७३ को गाऊ परररदको ननणषयवाट पाररत भई नमनत २०७२/११/२२ मा उपभोकतासग समझौता भई सोही वरष समपनन गरी भकतानी भईसकको दखखयो।गत ववगत म समपनन भईसकको योजनाको ववल भरपाई सचयाई राल आ.व.मा मयाखरङ फणड भनन भकतानी गरको र.२४,०००।–असल हन पदषछ।

10. समझौता भनदा बढी रकम भकतानीः आनथषक कायषववनध ननयमावली, २०६४ को ननयम ३६(८)मा कन रकमको भकतानी दददा रीत पग वा नपगको जार गनष पन उललख छ।वडा न. ७ नमनत २०७४/३/३० मा सावषजननक मा.वव. खल मदान ववथतार कायषको थवीकत ल.ई. र.१,५६,२५०।-मधय गा.वव.स. वाट र.१,२५,०००।–बजट ववननयोजन भएको तथा वाकी र.३१,२५०।–को कायष ववदयालयवाट समपनन गन गरी गा.वव.स. र ववदयालय ववर समझौता भएकोमा ववल, भरपाई, पराववनधक मलयाङकन र रकम माग गरको ननवदनमा समत अङक सचयाई गा.वव.स.वाट र. १,९२,०००।–खरष लखको छ।समझौता तथा पराववनधक मलयाङकनमा उललख भए भनदा बढी भकतानी गरको र.६७,०००।–समबखनधतवाट असल गरी दाखखला गनष पदषछ।

11. clu|d s/ – cfo s/ P]g, @)%* sf] bkmf *&, ** / *( cg';f/ s§f u/]sf] clu|d cfos/

;l~rt sf]if bflvnf x'g'kb{5 . साववक ufpF ljsf; ;ldlt तथा वडाहरल ववनभनन e'QmfgLdf ?=*^,!&*.– clu|d s/ कटटा गरको gb]lvFbf अगरीम कर वापतको रकम असल गरी bflvnf u/]sf]

ef}r/ k]z x'g'kg]{ b]lvG5 .



12. k]ZsL – :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod !*@ df ;/sf/L




?=*,#*,^^$.– k]ZsL xfn;Dd klg km5\of}{6 u/]sf] b]lvPg . pQm k]ZsL lgod !() cg';f/

cfjZos sf/afxL u/L c;'n km5\of}{6 ug'{kb{5 . of] jif{ ljleGg sfdsf] nflu lbPsf] k]ZsL

?=$#,(#,@&$.– @)&$ cfiff9 d;fGt;Dd km5\of}{6 u/]sf] gb]lvFbf j8f vftfdf /x]sf] /sd

ufpFkflnsfdf lkmtf{ ug'{kg]{ / JolQm jf ;+:yfnfO{ lbPsf] k]ZsL lgodfjnLsf] Joj:yf cg';f/

cfjZos sf/afxL u/L km5\of}{6 ug'{kb{5 . राल वरष नभतर समपनन गनष पन कायषकरम पशकी, बाकी रहको मनानसव कारण सवहत फछयौट गनषपन अनयाथा पशकी बाकी रकम दाखखला गनष पदषछ।

13. JolQmut vftfdf /sd hDdf – ;/sf/L sfdsf] lgldQ lgsf;f ePsf] /sd a}+s dfk{mt l;w}

;DalGwt JolQmx?nfO{ e'QmfgL ug'{kb{5 . नलमबा गा.वव.स.मा lgsf;f ePsf] सामाखजक सरकषा भतता वापतको र.४४,६६,८००।-ततकानलन गा.वव.स. सखरवल cfˆgf] vftfdf hDdf u/L ;f] dfk{mt

e'QmfgL vr{ n]v]sf] b]lvof] . ;/sf/L /sd lghL vftfdf 6«fG;km/ u/L vr{ n]Vg' sfg"g;Ddt\

b]lvPg . o;/L vr{ n]Vg] kbflwsf/LnfO{ tfn's sfof{noaf6 ;r]t u/fOg' kb{5 .

14. भाडा करः आयकर ननयमावली, २०५८ को दफा ८७,८८ र ८९ अनसार कर कटटी गनष पदषछ। सराङडाडा ufpF ljsf; ;ldltsf ] नमनत २०७३/९/८ मा अनधकारी टोल-बलन मोटरवाटो ममषत उपभोकता सनमनतको कायषमा मशीन परयोग गरवापत एनसनट कनथरकसन एणड ववलडसष कमपनन परा.ली.,गडाकोट, नवलपरासीलाई भरपाई गरी मशीन भाडा वापतको रकम र.२,६०,०००।–भकतानी गरकोमा भाडाकर वापत र.१४,५५५।–मातर कर कटटी गरको छ।वाथतववक भनदा घटी कटटा गरको भाडा कर र.११,४४५।– समबखनधत वाट असल गरी दाखखला गनष पदषछ।

रवव ufpF ljsf; ;ldlt

15. आनतररक आयको रकमः थथानीय ननकाय आनथषक परशासन ननयमावली, २०६४ को ननयम ४(२) मा गाउ ववकास सनमनतल परापत भएको रकम परापत भएको भोनलपलट समममा बङक दाखखला गनषपन उललख छ। गा.वव.स.को आनतररक आय तफष को र.४,५७४।-ततकानलन गा.वव.स.सखरव ववशवास ननरौलाल हालसमम पनन बङक जममा नगरकोल असल गनष पदषछ।

16. गत आ.व.को पशकी फछयौटः आनथषक कायषववनध ननयमावली, २०६४ को ननयम ७४(३)मा कायाषलयमा पशकी रकमको नबल भरपाई सवहतको वववरण परापत भएपछी फछयौट गनष पन उललख छ। नमनत २०७३/८/२० मा गा.वव.स. सखरवल आ.व.२०७३/७४ को ववननयोखजत बजट अनसार रवव गा.वव.स.को दनलत समदायमा लखकषत वगषलाई छटयाएको र.२५,०००।–वाट कायषकरम समपनन गरी आ.व.२०७२/७३ मा सोही कायषकरमको लानग नलएको पशकी र.२५,०००।–समत फछयौट गरको पाइयो।राल आ.व.को कायषकरमको ववल भरपाई राखर गत आ.व. को समत पशकी फछयौट गरको औखरतयपणष दखखएन।अतः गत वरषको पशकी फछयौट गरको र.२५,०००।–समबखनधतवाट असल गरी दाखखला गनष पदषछ।

17. ckfË eQf M भतता ववतरणमा एक दवार परणाली लाग गनष पदषछ।ldlt @)&$.^.@) df nlIft

sfo{qmd zLif{s cGtu{t ckfËx?nfO{ eQf ljt/0f egL अपाङगता परररय पतर वगर न सखरव रमश तामलील !( hgfnfO{ कल ?=!*,**%.– ववतरण गरी गत आ.व.को पशकी फछयौट गरको पाइयो।lhNnf ljsf; सनमनतaf6 ckfËsf] nut v8f u/L k~hLs/0f ljefudf k7fPsf] / ;f]xL

nutsf] cfwf/df ckfË eQf lh=lj=;=dfk{mt ljt/0f x'g] u/]sf] 5 . ufpFkflnsfn] s] s:tf]

ckfËnfO{ o:tf] eQf lbg] lg0f{o u/]sf] xf] To;sf] lg0f{o Pj+ eQf kfpg]sf] nut v8f u/]sf]

b]lvPg . ljgf nut ckfËnfO{ e'QmfgL egL lbPsf] vr{ /sd jf:tljs ckfËnfO{ e'QmfgL lbPsf]

xf] eGg ;Sg] cfwf/ ePg . Psåf/ k|0ffnL dfk{mt eQf ljt/0f Joj:yf ug'{kb{5 साथ भतता ववतरण गरका अपाङगहरको परररय खलन अपाङगता परररयपतर परमाण पश गनष पदषछ।

18. पाररशरीक करः कटटा गरको कर रकम दाखखला गनष पदषछ। करमबा ufpF ljsf; ;ldlt वाट



२०७३/११/२७ मा वडा सखरव सरश गौतमल मवहला लखकषत अनतगषतको परथतावना लखन कायष वापत पाररशरमीक भकतानीमा कटटा गरको पाररशरनमक कर र.८,४७०।–हाल समम पनन दाखखला गरको दखखएन।दाखखला गनष बाकी रहको पाररशरमीक कर ननजवाट असलउपर गरी अववलमब दाखखला गनष पदषछ।

नलमबा ufpF ljsf; ;ldlt

19. फरक खातामा रकम रानसफरः नलमवा गा.वव.स.को आनतररक कोर खाता(ग-४-३९) वाट राल कोर खाता(ग-२-१-४३) मा रानसफर गनषपन र. १,८१,०००।–साववक नागी गा.वव.स.(हाल याङगवरक गाऊपानलका वडा न.) को ग-२-१-४१ खातामा रानसफर गरको दखखयो।साववक नागी गा.वव.स.को खातामा रानसफर भएको उकत रकम हालसमम पनन वफताष दाखखला गरको पाइएन।अतः उकत रकम नमकलाजङ गाऊपानलकाको खातामा वफताष दाखखला गनष पदषछ।

20. सामाखजक सरकषा करः कटटा गरको कर रकम दाखखला गनष पदषछ। ववनभनन ३ कमषरारीको तलब भकतानीमा सामाखजक सरकषा कर कटटा गरको तर उकत रकम हालसमम पनन दाखखला नगरको पाइयो।सामाखजक सरकषा कर वापतको र.२,६१०।-अववलमब सखरत कोर दाखखला गनष पदषछ।

21. तहनबल खरषः थथानीय ननकाय आनथषक परशासन ननयमावली, २०६४ को ननयम ४(२) मा गाऊ ववकास सनमनतल आफलाई परापत भएको रकम गोशवारा भौरर उठाई समबखनधत खातामा आमदानी बाधी नगद परापत भएको भोनलपलट समममा बङक दाखखला गनषपन पन उललख छ।साववकका ५ गा.वव.स. हरल आफलाई परापत भएको आमदानी र.१,८०,९८२।-ननयमानसार बङक दाखखला नगरी तहनबल आमदानी जनाई सोझ खरष गरको ननयमसममत दखखएन।यथतो कायषमा ननयनतरण हन पदषछ।





22.1 वडा न. ४ रववको cfly{s jif{ @)&#.&$ kmfu'g @& ;Ddsf cfGtl/s n]vfk/LIf0f k|ltj]bgn]

cf}+NofPsf] lh=;=;=df lkmtf{ u/L lgoldt ug'[{kg]{ @% k|ltzt dfnkf]t /sd ?=!),%%^ bflvnf

ug'{kb{5 .

22.2 वडा न. ४ रववको cfly{s jif{ @)&#.&$ kmfu'g @& ;Ddsf cfGtl/s n]vfk/LIf0f k|ltj]bgn]

cf}+NofPsf] s/ ?=!),()!.– c;'nL गरी दाखखला ug'{kb{5 . 22.3 cfly{s jif{ @)&#.&$ kmfu'g @& ;Ddsf] वडा न. ६ को cf=n]=k=k|ltj]bgn] cf}+NofPsf] ;fljs

uf=lj=;=cGtu{t rfn' tk{maf6 sd{rf/L ;~ro sf]if ?=(,))).– a}+s bflvnf ug'{kb{5 .

22.4 cfly{s jif{ @)&#.&$ kmfu'g @& ;Ddsf] cf=n]=k=k|ltj]bgn] cf}+NofPsf] ;fljs नलमबा uf=lj=;=

;lrj >L s'nk|;fb lg/f}nfaf6 lgjf{rg If]q ljsf; sfo{qmdsf] ?=@@,%$).– xfn;Dd klg a}+s

bflvnf ePsf] gb]lvPsf]n] lghaf6 cljnDa c;'n pk/ u/L a}+s bflvnf ug'{kb{5 .

22.5 cfly{s jif{ @)&#.&$ kmfu'g @& ;Ddsf] cf=n]=k=k|ltj]bgn] cf}+NofPsf] ;fljs नलमबा uf=lj=;=;lrj >L s'nk;fb lg/f}nfsf] gfddf cfGtl/s cfo ?=!^,))).– xfn;Dd klg a}+s

bflvnf ePsf] b]lvPsf]n] lghaf6 cljnDa c;'n pk/ u/L ;l~rt sf]if bflvnf ug'{kb{5 .

22.6 साववक करमवा गा.वव.स.को सखरव सरश गौतमल कमषरारीहरको तलब भकतानीमा कटटा गरको तर हालसमम पनन दाखखला नगरको सामाखजक सरकषा कर र.२,०२०।–तथा आयकर ऐन, २०५८ अनसार कटटा गरको ववभीनन कर र.११,२७९।–समत र.१३,२९९।-ननजवाट असलउपर गरी दाखखला गनष पदषछ।

22.7 आयकर ऐन २०५८ अनसार साववक आरवोट गा.वव.स.ल दाखखला गनष वाकी सामाखजक सरकषा कर र.९१८।–तथा अनगरम कर र. ३,५२७।–समत र. ४,४४५।-अववलमब दाखीला गनष पदषछ।

22.8 आयकर ऐन २०५८ अनसार साववक दददषमवा गा.वव.स.ल दाखखला गनष वाकी सामाखजक सरकषा कर



र.१०१७।–तथा अनगरम कर र. ३९०।–समत र. १४०७।- अववलमब दाखीला गनष पदषछ।

22.9 cfly{s jif{ @)&#.&$ kmfu'g @& ;Ddको cfGtl/s n]vfk/LIf0f k|ltj]bgn] cf}+NofPsf] साववक सराङडाडा गा.वव.स.को मालपोत आय र.९३,१०४।-को lh=;=;=df lkmtf{ u/L lgoldt ug'[{kg]{

@% k|ltzt dfnkf]t /sd ?=@#,@&^.— खज.स.स.को खातामा वफताष bflvnf ug'{kb{5 .

22.10 आयकर ऐन २०५८ अनसार साववक नलमबा गा.वव.स.ल दाखखला गनष वाकी सामाखजक सरकषा कर र.१३९५।–तथा क.स. कोर कटटी र.९०००।–समत र.१०,३९५।- अववलमब दाखीला गनष पदषछ।

22.11 cfly{s jif{ @)&#.&$ kmfu'g @& ;Ddsf] cfGtl/s n]vfk/LIf0f k|ltj]bgn] cf}+NofPsf] नलमबा गा.वव.स.ल lh=;=;=df lkmtf{ u/L lgoldt ug'{kg]{ @% k|ltzt dfnkf]t /sd ?=!,))).– bflvnf

ug'{kb{5 .

22.12 :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @!@-!_ cg';f/ lhG;L bflvnf गनष पनमा वडा न. ७ sfof{non] uf]=ef}=g+=15 वाट ldlt @074/3/30 मा खररद गरको र.५०,०००।-बराबरको :6]zg/L ;fdfg खजनसी bflvnf u/]sf] kfOPg .खजनसी दाखखला गरको परमाण पश गनष पदषछ।





d=n]=k=kmf=g+=!$_ gagfPsf] ;fy} a}+s gubL lstfa, lhG;L vftf ;d]t k|dfl0ft u/]sf] b]lvPg .



a]?h'sf] l:ytL

of] jif{ n]vfk/LIf0fjf6 ?= ^* nfv * xhf/ j]?h' b]vLPsf] 5 . ;f] dWo] cz'npk/ ug{'kg]{ ?= #

nfv %$ xhf/, lgoldt ug'{kg]{ ?= @) nfv ^! xhf/ / k]ZsL ?= $# nfv (# xhf/ /x]sf] 5 .



t'Dj]xf ufpFkflnsf


गत वरषको मौजदात र. २ लाख १९ हजार समत र. ५ करोड २ लाख ५ हजार आमदानी भएकोमा र. ४ करोड ४८ लाख ६३ हजार खरष भई र. ५३ लाख ४२ हजार मौजदात रहको छ । सो कारोबारको लखापरीकषणवाट दखखएका k|d'v वयहोरा ननमनानसार छनः 1. df}Hbft /sd x:tfGt/0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod ##-@_ df s'g} sfof{no





x:tfGt/0f ug{ nufPsf]df $ uf=lj=;=df cfGtl/s ;|f]ttk{m afFsL /x]sf] ?=#,&$,&&^.–










b]lvG5 .











/ ;fdfg x/fpg ;Sg] ;Defjgf /x]sf] b]lvFbf cljnDa ;fljssf % ufpF ljsf; ;ldltdf /x]sf



4. lhG;L ;fdfg bflvnf – :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod

@!@ -!_ df s'g} klg sfof{non] vl/b u/]sf] lhG;L ;fdfg d"No ;d]t v'nfO{ cfDbfgL afFWg'

kg]{ / lgod @!&-$_ cg';f/ x:tfGt/0f ug'{kg]{ ;fdfg clen]v v8f u/L x:tfGt/0f ug'{kg]{

Joj:yf 5 . o;/L x:tfGt/0f ul/Psf] ;fdfg ;DalGwt lgsfosf] vftfdf cfDbfgL u/L ;f]sf]

hfgsf/L u/fpg' kg]{ Joj:yf 5 . sfof{non] kmlg{r/, sfk]{6, 6]j'n Knfli6s s';L { nufot

?=@*,@(,@%^.– sf] ;fdfg ljleGg ^) ;+:yfnfO{ a'emfPsf] egL vr{ n]v]sf]df ;DalGwt

sfof{nodf bflvnv ePsf] hfgsf/L k|fKt x'g cfPg . bflvnf k|df0f k]z ug'{kb{5 .

5. sfo{;DkGg M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%%-%_-w_ cg';f/

gfkL lstfa / sfo{;DkGg k|ltj]bg k]z ePkl5 dfq e'QmfgL lbg'kg]{+ Joj:yf 5 . sfof{non]

ljh'nL kf]n vl/b, vfg]kfgL kfOk vl/b nufotsf] vl/b afkt ?=(,*%,#$@.– e'QmfgL lbPsf]df

gfkL lstfa, sfo{;DkGg k]z u/]sf] 5}g . gfkL lstfa, sfo{;DkGg k]z ug'{kb{5 .



6. zLif{s km/s kf/L vr{ n]v]sf] M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #%-@_ df vr{

ug]{ clwsf/ k|fKt clwsf/Ln] /sd :jLs[t ah]6leq / ;DalGwt vr{ zLif{sdf k5{ / vr{ ug{

afFsL 5 eg] dfq vr{ ug{ ldNg] Joj:yf 5 . sfof{non] sfo{qmdtk{msf] kmlg{r/ 9'jfgL sfo{qmd

vr{af6} ug'{kg]{df cGo zLif{sdf ljlgof]lht ah]6af6 u/]sf] ?=*),))).– lgoldt b]lvPg .

t'Djfj] j8f g+= $

7. s/ s§f gu/]sf] –ldlt )&$.#.!( df cfos/ P]g, @)%* cg';f/ s/ s§f ug'{kb{5 . dlxnf

l;nfO{ s6fO{ tflnd pkef]Qmf ;ldltsf cWoIf wgs'df/L nfjtLaf6 l;nfO{ s6fO{ tflnddf

k|lzIf0f lbP afkt ?=!%,))).– e'QmfgL ePsf]df ?=!,%)).– s/ s§f ug'{kb{5 .

8. e/kfO{ k]z ug'{kg]{ M ldlt @)&$.#.@& df df}/L 3f/ vl/b u/] afkt ?kfv]tL Pu|f] ;Knfo;{

Onfd @ nfO{ ?=!,^),))).– cWoIf /Tg axfb'/ z]df{nfO{ a'emfPsf] e/kfO{ k]z ePsf]n] pQm

df}/L 3f/ ls;fgx?n] a'e]msf] eGg ;Sg] cfwf/ ePg .

9. 3/ ef8f e'QmfgL M ldlt )&$.#.@& df cltl/Qm x'nfs t'Djfj]sf] 3/ ef8f ?=#,))).– e'QmfgL

ePsf]df lhNnf x'nfs sfof{noaf6 3/ ef8f e'QmfgL x'g] x'Fbf pQm bf]xf]/f] gk/]sf] k|df0f k]z

ug]{ cGoyf c;'n x'g'kb{5 .





?=^,%!,#$%.–k]ZsL xfn;Dd klg km5\of}{6 u/]sf] b]lvPg . pQm k]ZsL lgod !() cg';f/

cfjZos sf/afxL u/L c;'n km5\of}{6 ug'{kb{5 . of] jif{ ljleGg sfdsf] nflu

lbPsf]?=^,((,#(&.– k]ZsL @)&$ cfiff9 d;fGt;Dd km5\of}{6 u/]sf] gb]lvFbf j8f vftfdf /x]sf]

/sd ufpFkflnsfdf lkmtf{ u/L km5\of}{6 ug'{kb{5 .

cfªgf ufpF ljsf; ;ldlt

11. lan e/kfO{ a]u/ vr{ M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ adf]lhd lan

e/kfO{ ;+nUg /fv]kl5 dfq e'QmfgL lbg'kg]{ Joj:yf 5 . sfof{non] lan e/kfO{ g/fvL Pj+ lan

e/kfO{eGbf a9L vr{ n]v]sf] b]lv+bf lgDgfg';f/ c;'n Pj+ bflvnf ug'{kb{5 M

11.1. a9L e'QmfgL M ldlt @)&#.&.!* df :yfgLo zflGt ;ldltsf cWoIf df]lt/fh tfdfËnfO{ ;fdfg

vl/b afkt ?=@!,*)).– sf] e'QmfgLdf df?tL :6f];{sf] ?=!*,)!).– sf] dfq lan k]z ePsf]n]

?=#,&().– c;'n x'g'kb{5 .

11.2. a9L e'QmfgL M ldlt )&#.&.!* df sd{rf/Lsf] tnaL e/kfO{ cg';f/ >fj0fb]lv c;f]h;Ddsf]

hf]8 hDdf ?=!,#(,^$^.– dfq ePsf]n] pQm ef}r/df ?=!,$^,@(&.– vr{ n]v]sf] a9L /sd

?=^,^%!.– c;'n x'g'kb{5 .

11.3. e|d0f vr{ a9L n]v]sf] M ldlt @)&#.!!.@) df एक कमषरारीलाई e|d0fdf hfFbf e|d0f vr{

lgodfjnLdf kfpg]eGbf a9L ?=^,))).– e'QmfgL u/]sf]n] a9L /sd c;'n x'g'kb{5 .

j8f g+=! tk{m

11.4. a9L e'QmfgL M gf=;'= ;'o{ axfb'[/ /fptnfO{ b}lgs e|}d0f eQf e'QmfgL lb+bf ef}r/sf] hf]8 hDdf

?=@%,))).– dfq ePsf]df ?=#!,))).– vr{ n]v]sf]df a9L vr{ n]v]sf] ?=^,))).– c;'n

x'g'kb{5 .

pQm b}lgs e|d0f eQfdf ;jf/L ;fwg a;, 6\ofS;L k|of]u u/L ;f]sf] ef8f afkt /sd

lnPsf]df OGwg vr{ afkt ?=*,!)).– yk vr{ n]v]sf] 5 . b}lgs e|d0f eQf /sd lnO ;s]kl5

OGwg afkt yk lnPsf] ?=*,!)).– c;'n x'g'kb{5 .

11.5. ldlt @)&$.#.@! df gf=;=s]=Joj:yfkg afkt ?=@),))).– vr{ n]v]sf]df lan e/kfO{ k]z

gePsf]n] c;'n x'g'kb{5 .

11.6. k|df0f k]z ug'{kg]{ M cf:yf g]6 js{ k|f=ln=nfO{ Map, Drawing and cost estimate for rural

electrification sf] nflu ?=!,!#,))).– e'QmfgL ePsf] Estimates, final map, drqsing k]z

ug'{kb{5 .

11.7. k|df0f k]z ug]{ M ldlt @)&$.#.@@ df ljleGg cfwf/e"t ljBfnonfO{ kmlg{r/ vl/b ug{

?=%),))).– gub a'emfPsf] e/kfO{ k]z ePsf]n] pQm kmlg{r/ vl/bsf] lan e/kfO{ / lhG;L

bflvnf k|df0f k]z x'g gcfPsf]n] pQm vl/bsf] ljn e/kfO{ tyf lhG;L bfvlnf k]z x'g'kg]{

cGoyf c;'n x'g'kb{5 .



11.8. e/kfO{ k]z gePsf] M ldlt @)&$.#.@% df ckfËx?sf] nflu afv|f kfng sfo{qmd cGtu{t ckfË

;dfh sNof0f ;d"x cfªgf cGtu{tsf ckfËx?sf] nflu ?=!,%),))).– sf] #) j6f afv|f vl/b

u/]sf]df ;DalGwtnfO{ afv|f ljt/0f u/]sf]k|df0f k]z ug'{kb{5 .

12. clu|d s/ s§f gu/]sf] M cfos/ P]g, @)%* sf] bkmf **, *( adf]lhd s/ s§f ug'{kb{5 .

cf:yf g]6js{ k|f=ln=s'k08f]nnfO{ ljB'tLo lj:tf/ sfo{qmdsf] nflu ?=!,)),))).– e'QmfgL ubf{

clu|d s/ s§f gu/]sf] ?=!,%)).– c;'n x'g'kb{5 .

xf+u'd ufpF ljsf; ;ldlt

13. e'QmfgL lbg afFsLsf] sRrfjf/L a]u/ e'QmfgL M ldlt @)&#.!).% df afn e]nf zLif{sdf

ljlgof]lht ah]6 ?=#),@)).– cfly{s jif{ @)&@.&# sf] afn e]nf @)&# kf}if ! df ;DkGg

ul/Psf] egL vr{ n]v]sf]df e'QmfgL lbg afFsLsf]'' sRrfjf/L k|dfl0ft a]u/ vr{ x'g'kb{5 .





t'Dj]jf ufpFkflnsf tk{m

14.1. t'Dj]jf ufpFkflnsfn] b]vfPsf] ;|]:tfeGbf a}+sn] b]vfPsf] a}+s df}Hbft ?=^),))).– 36L b]lvPsf]

/ ;fljs uf=lj=;=sf] sd{rf/L sNof0f sf]if / a}+sn] b]vfPsf] df}Hbft ?=!,@#,#)@.– a}+s a9L

b]lvPsf] ;d]t km/s b]lvPsf] ?=!,*#,#)@.– ;DaGwdf a}+s lx;fa ldnfg u/]sf] b]lvPg . lx;fa

ldnfg ug'{kb{5 .

14.2. :yfgLo txsf] zf;g ;~rfng ;DaGwL hf/L ul/Psf] cfb]z, @)&# sf] cfb]z g+=$$ n] s/

;DalGwt j8f sfof{noaf6} ;+sng ug]{ u/L s/ nufpg] jf /fh:j p7fpg] eGg] Joj:yf 5 .

tyfkL j8f g+=! ;fljs cfªgf uf=lj=;=sf] gub cNof /sd ufpFkflnsfsf] vftfdf cNof u/L

cfDbfgL b]vfpg' kg]{df j8f s} vftfdf hDdf ePsf] ;fy} j8fn] g} vr{ u/]sf] lgod;Ddt\ dfGg

;lsPg .

14.3. cfos/ P]g, @)%* cg';f/ ljleGg ef}r/x?af6 s/ s§L gu/L e'QmfgL ePsf] ?=@,((@.– c;'n

pk/ u/L a}+s bflvnf ug'{kb{5 .

14.4. cf=a=@)&#.&$ kmfu'g @& ;Ddsf] cf=n]=k=k|ltj]bgn] cf}+NofPsf] ;fu/ P08 a|bz{ Onfdsf]

clu|d s/ ?=#,!$%.– xfn;Dd klg c;'n gePsf]n] lghaf6 c;'n pk/ u/L cljnDa a}+s

bflvnf ug'{kb{5 .

14.5. cfly{s sfo{ljlw P]g, @)%% sf] bkmf !@ / !# df sfof{non] /fh:j ;+sng u/L clgjfo{ a}+s

hDdf u/L /fh:j lgoldt ug'{kg]{ Joj:yf 5 . t/ j8f sfof{non] cfGtl/s cfo /fh:j ;+sng

u/L txljn vr{ u/]sf] P]g lgod ljk/Lt vr{ ePsf] b]lvG5 . ;fy} ;+3Lo dfldnf tyf :yfgLo

ljsf; dGqfnon] :yfgLo txsf] zf;g ;~rfng ;DaGwL hf/L u/]sf] cfb]z, @)&# sf] cfb]z

g+=$$ af6 ;d]t /fh:j ;+sng tyf c;'nL ;DaGwdf ;d]t k|:6 b]lvPsf] x'Fbf $ g+=j8f

sfof{noaf6 ?=&,!$@.– s/ ;+sng ePsf] j8f sfof{non] txljn g} vr{ u/]sf] lgoldt

b]lvPg . txljn vr{nfO{ lg?T;flxt ug'{kb{5 .

14.6. ;fljs uf=lj=;=n] cfGtl/s cfDbfgL @)&# kmfu'g @& ;Dd p7]sf] s'n dfnkf]t cfo

?=!*,@*%.– dWo] @% k|ltzt /sd ?=$,%&@.– lhNnf ;dGjo ;ldltsf] d"n vftfdf bflvnf

ug'{kg]{ b]lvG5 . afFsL gub /sd ?=!#,&!#.– l;kmfl/; b:t'/ ?=^,$)).– u/L hDdf ?=@),!!#.–

ufpFkflnsfsf] ;DalGwt vftfdf /sd hDdf ug'{kg]{ jf x:tfGt/0f ug'{kg]{ b]lvG5 .

14.7. ldlt @)&#.!).& df ;fu/ P08 a|b/ 6]«8 ln+s Onfdaf6 kN;/ !%) jfOs d"=c=s/ afx]s

?=@,)(,^$^.– sf] cfos/ P]g, @)%* cg';f/ !=% k|ltzt lu|d cfos/ ?=#,!$$.^( s§f gu/L

k'/} /sd e'QmfgL ePsf]n] pQm clu|d cfos/ afktsf] /sd ;DalGwtaf6 c;'n u/L /fh:j

bflvnf ug'{kb{5 . /ad k|fljlws ;xfos uf]kfn sfsL{n] k"FhLut vftfaf6 >fj0f, efb|, cflZjg

dlxgfsf] tna ?=$%,))).– k"FhLut vftfaf6 lnPsf] /sd rfn' vr{ vftfaf6 vr{ n]v]sf]

/sd lgoldt b]lvPg .

14.8. :yfgLo :jfoQ zf;g lgodjfnL, @)^$ df ufpF ljsf; ;ldltn] /fVg'kg]{ 9fFrf tf]s]sf] 5 .

pQm lgoddf pNn]lvt cg';"rLx? k|of]udf NofPsf] gkfOPsf]n] o;tk{m sfof{nosf] Wofg

hfg'kg]{ b]lvG5 . ;fy} n]vfk/LIf0fsf] ;dodf sfof{nosf] cfDbfgLtk{m b}lgs cfo vftf tyf

gubL /;Lb lgoGq0f vftf /fv]sf] kfOPg . h;sf] sf/0f cfDbfgL slt xf] olsg x'g ;s]g .

n]vfk/LIf0fsf] ;dodf gubL /;Lb lgoGq0f vftf ;d]t /fv]sf] kfOPg .



df}jf ufpF ljsf; ;ldlt

14.9. :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%% cg';f/ pkef]Qmf ;ldltnfO{

sfdsf] k|s[lt x]/L vr{ afkt clu|d ?kdf sfo{tflnsf k|fKt u/L ;f]sf] cfwf/df ;fdfGotof

Ps ltxfO{ /sd;Dd k]ZsL lbg ;lsg] 5 eGg] Joj:yf ePsf] b]lvG5 . t/ ldlt @)&#.(.!* df

df}jf uf=lj=;=:t/Lo df]6/ af6f] dd{t pkef]Qmf ;ldltnfO{ cfjZos k|fljlws Oli6d]6 ;+nUg

ljgf k]ZsL ?=@,#),))).– lbPsf] lgod;Ddt\ dfGg ;lsPg .

14.10. :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf %% sf] v08 -v_ adf]lhd dfnkft] jf e"lds/af6

p7]sf] /fh:j @% k|ltzt lh=lj=;=nfO{ a'emfpg' kg]{ Joj:yf cg';f/ /fh:j ;+sng ?=&,^^(.–

sf] @% k|ltzt ?=!,(!*.– lh=lj=;=lkmtf{ ug'{kb{5 .

xf+u'd ufpF ljsf; ;ldlt

14.11. ;fljs uf=lj=;=n] cfGtl/s cfDbfgL @)&# kmfu'g @& ;Dd p7]sf] dfnkf]t ?=(,&)).– sf] @%

k|ltzt ;fljs lh=lj=;=xfn lhNnf ;dGjo ;ldltsf] vftfdf bflvnf ug'{kb{5 .

14.12. ;fljs :yfgLo :jfoQ zxf;g lgodjfnL, @)^$ df ufpF ljsf; ;ldltn] /fVg'kg]{ 9fFrf

tf]sf] 5 . ;a} uf=lj=;=n] cfDbfgLtk{m b}lgs cfo vftf tyf gubL /;Lb lgoGq0f vftf

/fv]sf] kfOPg .

14.13. ;a} ;fljs uf=lj=;=n] cfly{s sf/f]af/sf] n]vf /fVbf cfly{s sf/f]af/nfO{ k|dfl0ft ug]{

lan e/kfO{x? clwsf/ k|fKt clwsf/Ln] k|dfl0ft ug'{kg]{df n]vfk/LIf0fsf] qmddf sltko

lan e/kfO{x? k|dfl0ft ePsf] kfOPg .

15. sf/f]af/sf] n]vf – k|To]s sfof{non] ljlgof]hg, /fh:j, w/f}6L / cGo sf/f]af/sf] n]vf dxfn]vf




d=n]=k=kmf=g+=!$_ gagfPsf] ;fy} a}+s gubL lstfa, lhG;L vftf ;d]t k|dfl0ft gu/]sf] /

cfGtl/s cfDbfgLnfO{ Jojl:yt ug{ cfo vftf Pj+ /;Lb lgoGq0f vftf ;d]t /fv]sf] b]lvPg .



a]?h'sf] l:ytL

of] jif{ n]vfk/LIf0fjf6 ?= %^ nfv 2^ xhf/ j]?h' b]vLPsf] 5 . ;f] dWo] cz'npk/ ug{'kg]{ ?= 43

xhf/, lgoldt ug'{kg]{ ?= $* nfv *$ xhf/ / k]ZsL ?= ^ nfv (( xhf/ /x]sf] 5 .



ofªj/s ufpFkflnsf


गत वरषको मौजदात र. ५ लाख ९२ हजार समत र. ५ करोड ९८ लाख ४८ हजार आमदानी भएकोमा र. ५ करोड ३७ लाख ६४ हजार खरष भई र. ६० लाख ८४ हजार मौजदात रहको छ । सो कारोबारको लखापरीकषणवाट दखखएका k|d'v वयहोरा ननमनानसार छनः 1. df}Hbft /sd x:tfGt/0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod ##-@_ df s'g} sfof{no





x:tfGt/0f ug{ nufPsf]df % uf=lj=;=df cfGtl/s ;|f]ttk{m afFsL /x]sf] ?= 5,98,963.–










b]lvG5 .











/ ;fdfg x/fpg ;Sg] ;Defjgf /x]sf] b]lvFbf cljnDa ;fljssf % ufpF ljsf; ;ldltdf /x]sf




sd{rf/L sNof0f sf]if /sd ?=@,%$,(@(.– a9L b]lvPsf] 5 . a9L b]lvg'df ut ljut cfly{s

jif{b]lv n]vfk/LIf0f k|ltj]bg cg';f/ lhDd]jf/L le8fg gx'g' /x]sf] b]lvG5 . ufpFkflnsfn]

a}+s;+u df}Hbft /sd le8fg u/L ;fljs uf=lj=;=df /x]sf] sd{rf/L sNof0f sf]if /sd

ufpFkflnsfn] ;f/L PsLs[t ug'{kg]{ b]lvG5 .

5. फरक कायषकरममा खरषः cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #%-#_ cg';f/ h'g

sfo{qmdsf] nflu ah]6 :jLs[t ePsf] xf] ;f]xL sfo{qmddf vr{ ug'{kb{5 . वडा न. १ मा महादव थान मखनदर ननमाषण कायषको लानग र.७४,२९४।–खरष लखकोमा कवर ववकास कायषकरम अनतगषतको खरया नसषरी कायषकरम तफष वाट र. ४९,२९४।–खरष लखको छ।कायषकरम फरक पारी खरष लखको र.४९,२९४।-ननयम सममत दखखएन।



6. ववल भरपाई बगर पशकी फछयौटः आनथषक कायषववनध ननयमावली, २०६४ को ननयम ७४(३) मा पशकी रकमको नबल भरपाई सवहतको वववरण परापत भएपछी कायाषलयल फछयौट गनष पन उललख छ।वडा न. १ मा एक कमषराररल कायाषलय सामान खररद गनष र. ८,७७२।- पशकी नलएकोमा भौ.न. ५३ बाट २०७४/३/२७ मा पशकी फछयौट गदाष सामान खररद गरको ववल भरपाई बगर न पशकी फछयौट गरको छ।सामान खररद वापतको पशकी सामान न खररद नगरी फछयौट गरको मनानसव दखखएन।उकत रकम ननजवाट असल गरी दाखखला गनष पदषछ।

6.1 वडा न. ६ नमनत २०७४/३/६ मा एक कमषरारील मोटरवाटो ननमाषण वापत र.७०,०००।-,अपाङग परररय पतर वापत र.३५,०००।-,जषठ नागररक सममान वापत र.५०,०००।–समत कल र.१,५५,०००।–पशकी नलएकोमा गो.भौ.न. ४८ नमनत २०७४/३/२९ वाट पशकी फछयौट गदाष कायष समपनन गरको नबल भरपाई, परमाण कागजात पश गरको छन।उददशय अनरपको कायष भएको पषटयाई बगर पशकी फछयौट गरको उकत रकम सखञचत कोर वफताष दाखखला गनष पदषछ।

7. नबल भरपाई पश नभएकोः आनथषक कायषववनध ननयमावली, २०६४ को ननयम ३६(३)मा खरष गदाष खरषको नभल भरपाई सवहत लखा राखनपन उललख छ।वडा न. ६ नमनत २०७४।३।१० वाट सामदावयक परररानलका कषमता अनभववदध कायषकरम वापतको र.१२,०००।–एक सामाखजक परीरानलकालाई भकतानी गरकोमा लखापरीकषणको समयमा सो को ववल भरपाई पश गरको छन।कायषकरम सञचालनको ववल भरपाई पश गनष पदषछ।

8. ckfË eQf M भतता ववतरणमा एक दवार परणाली लाग गनष पदषछ। j8f g+= ! sf] uf]=ef}=g+=## ldlt

@)&$.#.!( df nlIft sfo{qmd zLif{s cGtu{t ckfËx?nfO{ eQf ljt/0f egL !* hgfnfO{

?=@,))).– sf b/n] ?=#^,))).– ckfË eQf vr{ n]v]sf] 5 . ;f] ;DaGwdf ufpF kl/ifb\af6

ah]6;Dd :jLs[t u/]sf] b]lvof] . lhNnf ljsf; ;ltltaf6 ckfËsf] nut v8f u/L k~hLs/0f

ljefudf k7fPsf] / ;f]xL nutsf] cfwf/df ckfË eQf lh=lj=;=dfk{mt ljt/0f x'g] u/]sf] 5 .

ufpFkflnsfn] s] s:tf] ckfËnfO{ o:tf] eQf lbg] lg0f{o u/]sf] xf] To;sf] lg0f{o Pj+ eQf

kfpg]sf] nut v8f u/]sf] b]lvPg . ljgf nut ckfËnfO{ e'QmfgL egL lbPsf] vr{ /sd

jf:tljs ckfËnfO{ e'QmfgL lbPsf] xf] eGg ;Sg] cfwf/ ePg . Psåf/ k|0ffnL dfk{mt eQf

ljt/0f Joj:yf ug'{kb{5 .




sfof{non] ljleGg sfdsf] lgldQ ut ljutdf ljleGg sd{rf/L Pj+ ;+:yfnfO{ lbPsf] k]ZsL

?=*,#!,!&&.– xfn;Dd klg km5\of}{6 u/]sf] b]lvPg . pQm k]ZsL lgod !() cg';f/ cfjZos

sf/afxL u/L c;'n km5\of}{6 ug'{kb{5 . of] jif{ ljleGg sfdsf] nflu lbPsf]] ?=1566736.–k]ZsL

@)&$ cfiff9 d;fGt;Dd km5\of}{6 u/]sf] gb]lvFbf j8f vftfdf /x]sf] /sd ufpFkflnsfdf lkmtf{

ug'{kg]{ / JolQm jf ;+:yfnfO{ lbPsf] k]ZsL lgodfjnLsf] Joj:yf cg';f/ cfjZos sf/afxL u/L

km5\of}{6 ug'{kb{5 . rfn' jif{leq ;DkGg ug'{kg]{ sfo{qmd gu/L k]ZsL afFsL /x]sf] dgfl;j sf/0f

eP k]z ug]{ cGoyf k]ZsL afFsL /sd b]lvnf ug'{+kb{5 .





10.1. cfos/ P]g, @)%* cg';f/ ljleGg e'QmfgL /sdsf] s/ s§L u/L bflvnf ug'{kg]{df वडा न. १ को ववनभनन भौररहरवाट अनगरम कर र.१७,१००।–कटटी गरको नदखखदा उकत रकम असल गरी दाखखला गनष पदषछ।

10.2. वडा न. २ मा जवटल परकारको भौनतक ननमाषण कायष सञचालन गदाष जनशकतीको उपलबधता हन नसकमा उपभोकता सनमनतवाट सञचानलत कायषकरममा खजलला पराववनधक सनमनतको अनमनत नलएर मातर थकाभटर परयोग गनष सकन भएता पनन फलरा-नधमाल-नतमबपोखरी कवर सडक ननमाषण उ.स.ल



र.३,००,०००।–खरष गरी ननमाषण कायष गदाष अनमनत नबना न थकाभटर (भारी मखशन) परयोग गरको पाइएकोल आगामी योजनाहर सरालनमा मखशन परयोगको लानग पराववनधक सनमनतको नसफाररस नलई ननमाषण कायष अगाडी बढाउनतफष धयान ददन पन दखखनछ।

10.3. ६ न. वडा sfof{non] vr{ eP/ ghfg] k|s[ltsf ;fdfgx? vl/b u/]kll5 :k]lzlkms]zg v'nfP/

vr{ eP/ ghfg] cfDbfgL /lhi6/df cfDbfgL afFwL clen]v /fVg'kg]{df sfof{no k|of]hgsf nflu

! yfg df]6/;fOsn vl/b u/L ;f]sf] रनसस, OlGhg g+= bflvnf u/]sf] 5}g . ;fy} उकत ;jf/L

P]g lgodn] tf]s]sf] ;do;Dddf klg gfd;f/L btf{ u/]sf] नदखखदा ननयममा भएको वयवथथा वमोखजम सवारी दताष गरी खजनसी अनभलख राखन पदषछ।

10.4. cfly{s jif{ @)&#.&$ kmfu'g @& ;Ddsf] cfGtl/s n]vfk/LIf0f k|ltj]bgn] cf}+NofPsf] साववक

kmn}rf uf=lj=;= sf] s/ ?=%,##@.– clgjfo{ a}+s bflvnf ug'{kg]{ b]lvG5 . 10.5. नमनत २०७३/११/२४ मा शरी नसलनसल नामरक लामपोखरी मो.उ.स.लाई साववक फलरा

गा.वव.स.ल पराववनधक लगत ईखथटमट, कायषसमपनन तथा अनय कागजात सलगन नगरी भकतानी ददएको र.५०,०००।–ननयनमत मानन सवकएन।

10.6. साववक नागी गा.वव.स.ल गणश उचर मा.वव.लाई आवशयक पराववनधक ईखथटमट ववना भवन ननमाषण वापत र.२,००,०००।–उपलबध गराएको ननयम सममत मानन सवकएन।ननयम र ननदखशका भएका वयवथथाको पालना गनष पदषछ।

10.7. साववक नागी गा.वव.स. ल आनतररक सरोत वाट उठको र.१२,२०६।–तहनबल आमदानी बाधी सोझ खरष लखको ननयम सममत दखखएन।यसरी खरष गन परीपाटीको अनतय हनपदषछ।

10.8. cf=a=@)&#.&$ kmfu'g d;fGt ;Dddf ;fljs gfuL uf=lj=;=sf] clGtd a]+s df}Hbft /x]sf]dWo]

;fljs lnDaf uf=lj=;=sf] rfn' vr{ ?=!,*#,))).– e"na; gfuL uf=lj=;=sf] sf]if vftfdf hDdf

ePsf]n] ;f] /sd lh=;=;=df lkmtf{ u/L ldSnfh'ª ufpFkflnsfdf hDdf ug'{ पदषछ . 10.9. cfos/ P]g, @)%* cg';f/ साववक ओयाम गा.वव.स.को कटटी गनष पन u @!## rfn' खाताtk{m

clu|d s/ ?=^@.–, ;f=;'=s/ ?=!,(^%.– / s=;+=sf]if ?=#^,^%^.– u/L hDdf ?=#*,^*#.– / u

@@#) k"FhLut खाताtk{msf] clu|d cfos/ ?=*,!*#.– ;d]t hDdf ?=$^,*^^.– bflvnf ug{ afFsL

b]lvPsf]n] cljnDa bflvnf ug'{kb{5 . 10.10. साववक ओयाम uf=lj=;=n] cfGtl/s cfDbfgLको @)&# kmfu'g @& ;Dd p7]sf] dfnkf]t /sd

?=^,#*$.– sf] @% k|ltzt ?=!,%(&.– ;fljs lh=lj=;= xfn lhNnf ;dGjo ;ldltsf] vftfdf

hDdf ug'{kb{5 . 10.11. साववक ओयाम uf=lj=;= को rfn' cg'bfgdf s/ afktsf] ?=&,%!$.– s/ bflvnf geO{ a}+sdf

/x]sf] /sd bf]xf]/f] ah]6 vr{ u/]sf] b]lvPsf] 5 . ;f] vr{ lgod;+ut gb]lvPsf]n] ;f]wegf{ u/L

lx;fa ldnfg ug'{kb{5 . 10.12. cfos/ P]g, @)%* cg';f/ साववक Rofªyfk' गा.वव.स.ल कटटी गनष पन u @!$^ rfn'tk{m

;f=;'=s/ ?=!,%*%.– / kfl/>lds s/ ?=!,))%.– / u @@#$ k"FhLut tk{msf] clu|d cfos/

?=%,!*@.– ;d]t hDdf ?=&,&&@.– bflvnf ug{ afFsL b]lvPsf]n] cljnDa bflvnf ug'{kb{5 . 10.13. साववक Rofªyfk' uf=lj=;=n] cfGtl/s cfDbfgL @)&# kmfu'g @& ;Dd p7]sf] dfnkf]t /sd

?=$),%#*.– sf] @% k|ltzt रकम ?=!),!#$.– ;fljs lh=lj=;= xfn lhNnf ;dGjo ;ldltsf]

vftfdf जममा गनष बाकी दखखएकोल सो रकम अववलमब hDdf ug'{kb{5 . 10.14. साववक yk'{' uf=lj=;=n] cfGtl/s cfDbfgL @)&# kmfu'g @& ;Dd p7]sf] dfnkf]t /sd

?=(,!!(.– sf] @% k|ltzt रकम ?=@,@*).– ;fljs lh=lj=;= xfn lhNnf ;dGjo ;ldltsf]

vftfdf जममा गनष बाकी दखखएकोल सो रकम अववलमब hDdf ug'{kb{5 . 10.15. साववक थपष गा.वव.स. ल आनतररक सरोत वाट उठको र.६,०००।–तहनबल आमदानी बाधी सोझ

खरष लखको ननयम सममत दखखएन।यसरी खरष गन परीपाटीको अनतय हनपदषछ।



नागी ufpF ljsf; ;ldlt

11. फरक परयोजनको खरषः cfly+s sfo+ljlw P]g, @)%% sf] bkmf @&[!{ df sfof+nodf k|fKt x'g

cfPsf] /sd tf]lsPsf] sfddf dfq vr+ ug+ kfOg] उललख छ। गो.भौ.न. १० नमनत २०७३/१०/१० थथानीय भाराको सरकषण एव ववकासको लानग गाऊ परररदको ननणषयवाट पाररत गरको थथानीय भारा खशकषण वापतको र.१,२०,०००।–गणश माधयनमक ववदयालयका खशकषक शयामवकशोर शरीवाथतवको तलब भततामा खरष गरको ननयमसममत दखखएन।

11.1 नमनत २०७३/११/८ मा भान आधारभत ववदयालयको लानग गाऊ परररदको ननणषयवाट पाररत बालबानलकाको कषमता अनभववदध समबनधी कायषकरम वापतको र.५०,०००।–भान आधारभत ववदयालयको भवन पलाषटर कायषमा खरष गरको ननयमसममत दखखएन।

11.2 नमनत २०७३/११/२३ मा शरी जनरतना आधारभत ववदयालयको पथतकालय वयवथथापनको लानग गाऊ परररदको ननणषयवाट पाररत र.१,४६,०००।–रकम वाट ववदयालय कषतर वरीपरी तारजाली लगाउन तथा ढङगा भन कायष गराएको ननयमसममत दखखएन।

12. नबल भरपाई भनदा बढी खरषः आनथषक कायषववनध ननयमावली, २०६४ को ननयम ३६(३)मा खरष गदाष खरषको नभल भरपाई सवहत लखा राखनपन उललख छ।;fljs ओयाम ufpF ljsf;

;ldltवाट नमनत २०७३/८/३० मा एक सथथाल ILO 1969 समबनधी अनभमखखकरण कायषकरममा कल र.१,३७,५९४।–खरष भएको ववल भरपाई पश गरकोमा कायाषलयल र.१,९२,६४४।–भकतानी गरको दखखयो।नबल भरपाई भनदा बढी भकतानी गरको र.५५,०५०।-असल गरी दाखखला गनष पदषछ।

13. ववपत वयवथथापनको रकमः साववकका कायाषलय अनतगषत रहका ववनभनन खाताका रकमहर कायाषलय गानभएपछी गानभएको कायाषलयको खातामा रानसफर गनष पदषछ।;fljs चयाङगथाप गाउ ववकास सनमनतलाई गा.वव.स. अनदान वाट परापत र.१,००,०००।–गा.वव.स.को ववपत वयवथथापन कोर खातामा रहकोमा उकत रकम गाउपानलकाको खातामा रानसफर हन पदषछ।

14. विज गनष पन रकमः थथानीय ननकाय आनथषक परशासन ननयमावली, २०६४ को ननयम ६(६)मा नपाल सरकार वाट परापत कन अनदान रकम विज गनषपन भए विज गन परयोजनका नननमतत समबखनधत ननकायमा वफताष पठाउन पन उललख छ।साववक थपष गा.वव.स. को आ.व.२०६८/६९ को अखनतम लखापरीकषणबाट रकम विज गनष पन भनन औलयाइएको कखनरय अनदानको र.७७,०८१।– लखापरीकषणको अवधी २०७४/७/२३ समम पनन विज नगरी हरक वरष अलया गरी आमदानी मातर बाधको दखखयो।उकत रकम अववलमब कखनरय सखरत कोरमा वफताष दाखखला गनष पदषछ।



sfof{no tyf ;fljssf % j6} ufpF ljsf; ;ldltx?n] @)&# kmfu'g @& ;Ddsf] a}+s gubL


d=n]=k=kmf=g+=!$_ gagfPsf] ;fy} a}+s gubL lstfa, lhG;L vftf ;d]t k|dfl0ft u/]sf] b]lvPg .



a]?h'sf] l:ytL

of] jif{ n]vfk/LIf0fjf6 ?= #$ nfv 8^ xhf/ j]?h' b]vLPsf] 5 . ;f] dWo] cz'npk/ ug{'kg]{ ?= 2

nfv 57 xhf/, lgoldt ug'{kg]{ ?= !^ nfv ^@ xhf/ / k]ZsL ?= !% nfv ^& xhf/ /x]sf] 5 .

:yfgLo tx n]vf/LIf0f k|ltj]bg, k|b]z g++= !, O{nfd


O{nfd gu/kflnsf


ut jif{sf] ?=&! nfv @! xhf/ / of] jif{sf] cfo ?=!@ s/f]8 @& nfv #! xhf/ ;d]t ?=!@ s/f]8

(* nfv %@ xhf/ cfo eO{ ?=!) s/f]8 () nfv @# xhf/ vr{ eO{ ?=@ s/f]8 * nfv @( xhf/ df}Hbft

/x]sf] 5 . n]vfk/LIf0faf6 b]lvPsf Joxf]/f lgDgfg';f/ 5g\M

1. cfGtl/s lgoGq0f k|0ffnLM cfGtl/s lgoGq0f k|0ffnL ljleGg P]g lgod Pj+ sfol{\jlwdf pNn]v

ePsf sfof{nosf] sfd;+u ;DalGwt cfGtl/s lgoGq0fsf] Joj:yfsf] sfof{Gjog ug{'kg]{ ;DjGwdf

d"Nof+sg ubf{ lng] gu/]sf], d'No gv'n]sf] k'/fgf ;fdfgsf] d'No sfod u/L lhG;L clen]v

cfBfjlws gu/]sf] 5}g,;jf/L ;fwgsf] O{Gwg vr{ ubf{ ;f]sf] nuj's g/fv]sf], lhG;L lg/LIf0f u/L

k|ltj]bgdf pNn]v eP adf]lhd k'/fgf ;fdfgsf] dd{t, ;+ef/ / lnnfd laqmL ug]{ h:tf lhG;L

Joj:yfkg sfo{ ePsf] 5}g, To:t} cfGtl/s cfosf] clen]v Jojl:yt gu/]sf] k|of]u ul/g] /l;bsf]

/l;b lgoGq0f vftf g/fv]sf], vKg] lhG;Lsf] ;+s]tLs/0f ug]{ tyf clen]v Joj:yfkg u/]sf] 5}g .

jflif{s cfly{s sf/f]jf/ k|ltj]bg tof/ gu/]sf] l:ylt b]lvof] . b}lgs ?kdf cfDbfgL n]vfdf

n]vf+sg gx'g] tyf gu/kflnsfn] /fhZj ;+sngsf nflu k|of]u ug]{ ;km6j]o/ dWo] lgoGq0fsf

nflu ljjlw /fhZjsf] /l;b g+ k|efjsf/L /x]sf] ePklg sfo{no aflx/ k|of]u x"g] kfsL{ª z"Ns /

Eo'6fj/ z'Ns /fhZj ;+sngsf nflu k|of]u x"g] /l;bsf] lgoGq0f vftf g/x]sf] . To:t}

vfg]kfgLsf] /fhZj ;+sng ug{ k|of]u ePsf] :km6j]o/sf] /l;b lgoGq0f k|efjsf/L g/x]sf] l:ylt

b]lvof] .

2. cfGtl/s n]vfk/LIf0fM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] #& jdf]lhd dfl;s

?kdf cfGtl/s n]vfk/LIf0f ug{'kg]{ / cfGtl/s n]vfk/LIf0f u/]sf] & lbg leq k|ltj]bg ug{' kg]{

pNn]v 5 . k'/fgf] gu/kflnsfsf] jflif{s ?kdf cfGt/Ls n]vfk/LIf0f u/]sf] eP klg ;fljs ufp+

ljsf; ;ldltx?sf] cfGt/Ls n]vfk/LIf0f u/]sf] kfO{Pg . lgoddf pNn]lvt ;dodf cfGtl/s

n]vfk/LIf0f u/L k|ltj]bg ug]{ tkm{ ;DalGwt lgsfosf] Wofg hfg' kb{5 .

3. ;DklQ x:tfGt/0f M :yfgLo txsf] ;]jf ;~rfng tyf Joj:yfkg ;DjGwL cfb]z,@)&$ sf] bkmf

&& cg';f/ ufFpkflnsf jf gu/kflnsf sfod x'+bf ;f] leq ;dflxt ePsf ;flassf ufFp lasf;

;ldlt jf gu/ kflnsf jf To;sf] s'g} j8fsf] rn crn ;DklQ ,bfoLTj tyf clen]v To;/L

sfod ePsf ufFpkflnsf jf gu/kflnsfdf :jtM x:tfGt/0f x'g] Joj:yf /x]sf] 5 . o;/L

x:tfGt/0f x'g] ;Dk"0f{ ;DklQsf] clen]v tyf lhG;L nut vftf ;+jt @)&$ c;f/ d;fGt leq

:yfgLo txn] tof/ u/L k|lta]bg tof/ ug{'kg]{ Joj:yf u/]sf]df gu/kflnsfn] clen]v cg';f/sf]

;DktL tyf lhG;Lsf] ef}tLs kl/If0f u/]sf] kfOPg . lgoddf ePsf] Joj:yf cg';f/ ;DklQsf]

clen]v tyf x:tfGt/0f ug{' kb{5 .

4. aflif{s vl/b of]hgf M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] bkmf * cg';f/ lgdf{0f sfo{sf jh]6

ljlgof]hg ePsf] / ;~rfng vr{ tkm{ ;d]tdf v/Lb of]hgf agfPsf] kfO{Pg . vl/b of]hgf

gjgfp+bf jif{ e/L vl/b x'g] sfof{nosf] nflu cfjZos kg]{ ;fdfg, ;]jf tyf lgdf{0fsfo{sf]

kl/df0f, jh]6, vl/b k|lqmof, sfo{ ;DkGg ug{'kg]{ ;do cflbdf Plsg ug{ sl7gfO{ kg]{ x'Fbf

sfof{nosf] sfo{ ;Dkfbgdf c;/ kg]{ ePsf]n] vl/b of]hgf tof/ u/L vl/b sfo{ ug{'kg]{ b]lvG5 .

5. 36L lhDd]jf/L M ut cfly{s jif{sf] clGtd n]vfk/LIf0f k|ltj]bg adf]lhd gu/kflnsf sf]if

vftfsf] >]:tf adf]lhdsf] df}Hbft ?= #* nfv *# xhf/ /x]sf]df ? !! nfv !* xhf/ dfq a}+s

df}Hbft /x]sf] 5 . sfof{non] ? @& nfv ^% xhf/ sf]if vftfdf hDdf x'g afFsL /x]sf] hgfPsf] 5

. pQm df}Hbft dWo] cfly{s jif{ @)&#.&$ df ? / @% nfv ^# xhf/dfq lhDd]jf/L ;f/]sf]n] ? @)

nfv @) xhf/ 36L lhDd]jf/L ;f/]sf] 5 . cf=a= @)&@.&# df cfGtl/s cfo vftf $#@ sf] a}+s

;dfwfg ljj/0f tof/ gu/sf]n] s'g s'g /sd hDdf x'g afFsL /x]sf] xf] Plsg x'g ;s]g . s'g

s'g /sd k|fKt ug{ afFsL /x]sf] xf] ;f] Plsg u/L cfDbfgL ;+lrt sf]ifdf bflvnf u/L cfDbfgL

hgfpg kg]{b]lvG5 .

6. lhDd]jf/L g;f/]sf ] M ut cfly{s jif{sf] clGtd n]vfk/LIf0f k|ltj]bg adf]lhd cfly{s jif{sf]

cGtdf afFsL uf}tda'4 ;efu[x sf]ifsf] ? @ xhf/ / cfof]hgf Joj:yfkg vr{ vftf ?=@ nfv ^*

xhf/ ;d]t @ nfv &) xhf/ clGtd df}Hbft @)&#.&$ df lhDd]jf/L ;f/]sf] b]lvPg . pNn]lvt

vftfsf] df}Hbft ;/sf/L sf/f]af/ ug]{ a}+s vftfdf g/lx rNtL vftfdf df}Hbft /x]sf]n] lhDd]jf/L

5'6 ePsf] sfof{non] hgfPsf] 5 . cGo a}+sdf /x]sf] To:tf] a}+s vftf jGb / ;+lrt sf]ifdf /sd

6«fG:km/ u/L cfDbfgL hgfpg kg]{ b]lvG5 .



7. nufgL lhDd]jf/L M sfof{non] ufpF gu/ ;fem]bf/L sfo{qmd tkm{ ut jif{sf] afFsL nufgL ? ( nfv

!# xhf/ 5'6 nufgL lhDd]jf/L ;f/]sf] ? #) xhf/ ;d]t ? ( nfv $# xhf/ dWo] o; jif{ ?= !

nfv #! xhf/ c;'n u/L ?=* nfv !@ xhf/ nufgL afFsL /x]sf] ljj/0f tof/ u/]sf] 5 .

pNn]lvt nufgL /sd gu/kflnsfsf] cfo Joo ljj/0fdf ;dfj]z gu/L gu/kflnsfdf /x]sf]

df}Hbft /sd dfq cfo Joo ljj/0fdf ;dfj]z ug]{ u/]sf] b]lvof] . nufgLdf /x]sf] /sdnfO{

cfoJoodf ;dfj]z ug]{ gu/]af6 cfly{s ljj/0fn] sf/f]af/sf] oyfy{ lrq0f ug{ g;Sg] ePsf]n]

nufgLdf /x]sf] /sdnfO{ ;d]t cfo Joo ljj/0fdf ;dfj]z ug{' kb{5 .

8. cfo bflvnf M cfly{s sfo{ljlw P]g, @)%% sf] kl/R5]b $ bkmf !@, !#n] /fh:j tyf ;/sf/L

/sd sfof{nodf k|fKt ePkl5 ;f]xL lbg jf ;f]sf] ef]lnkN6 a}s bflvnf ug{'kg]{ ,k|fKt cfosf]

clen]v cWofjlws u/L ;f]sf] n]vfk/LIf0f u/fpg] lhDd]jf/L sfof{no k|d'vsf] x'g] / ;f] gu/]df

hl/jfgf tyf laefluo sf/afxL ;d]tsf] Joj:yf /x]sf] 5 . n]vfk/LIf0fsf] qmddf df3 dlxgfsf]

!% lbg tyf >fj0f dlxgfsf] !% lbgsf] kl/If0f ubf{ ;a} cfDbfgL b}lgs ?kdf bflvnf ePsf]

kfOPg . To;} u/L gubdf ;+sng ePsf] /fhZj b}lgs ?kdf geO{ cfjlws ?kdf n]vfdf

n]vf+sg ug]{ u/]sf] x'gfn] gub ;+sng ePsf] /fhZjsf] n]vfdf b}lgs k|lji6L ug]{ u/]sf] kfOPg .

sfof{nodf k|fKt ePsf] /sd ;f]xL lbg jf ;f]sf] ef]lnkN6 a}s bflvnf ug{'kg]{ b]lvG5 .

9. cfDbfgL le8fg Mb}lgs e'QmfgL cg';f/ jif{e/Lsf] cGt/Ls cfDbfgL b}lgs cfDbfgL ;+sngsf]

ljj/0f eGbf ljljw tkm{ ! nfv ## xhf/ km/s b]lvPsf] 5 . cfDbfgL tkm{ lx;fj ldnfg u/L k]z

ug{' kg]{ b]lvG5 .

10. pkef]Qmf ;ldlt dfkm{t sfo{ M :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%%-

u_ df k|fljlwsn] nfut cg'dfg tof/ ubf{ hg;xeflutfsf] c+z ;d]t ls6fgL ;fy pNn]v ug{'

kg]{ / o:tf] nfut cg'dfgsf] /sddf d'No clej[l4s/ lz/f]ef/ tyf slG6lGhG;L /sd /

hg;xeflutfsf] c+z s§f u/L pkef]Qmf ;ldltnfO{ sfd lbg' kg]{ pNn]v 5 . sfof{non] 6'l8v]n

uf]nfv{s ;8s sfnf]kq] lgdf{0f tyf lztnrf]s lkknaf]6] ;8s sf]nf]kq lgdf0f{ pkef]Qmf

;ldltaf6 ;~rfng ug]{ sfo{x?df nfut cg'dfg ?= ! s/f]8 * nfv %) xhf/ sf] nfut

cg'dfg tof/ ubf{ afn'jf, 9'Ëf / lu§L ;d]tdf d'No clej[l4s/ /fvL nfut cg'dfg tof/ u/]sf]

t/ pQm a:t'sf] vl/b ubf{ d'No clej[l4s/ e'QmfgL ePsf] ;'lglZrttf gkfOPsf]n] lgodfjnL

ljkl/t d'No clej[l4s/ ;dfj]z ePsf] kfOof] . lgodfg';f/ nfut cg'dfg tof/ tyf :jLs[t

ug'{ kg]{ b]lvG5 .

11. ;f]em} v/Lb M ;fj{hlgs vl/b P]g, @)&# sf] bkmf *-@_ df P]g cGtu{t ag]sf lgod adf]lhd

vl/b ubf{ k|ltikwf{ ;ldlt x'g] u/L 6'qmf 6'qmf kf/L vl/b ug{' x'Fb}g eGg] pNn]v 5 . lgodfjnLsf]

lgod *$ df % nfv dfly @) nfv;Dd nfut cg'dfg ePsf] dfn;fdfg l;njGbL b/efpkq

cfJxfg u/L vl/b ug{' kg]{ Joj:yf 5 . gu/kflnsfn] b]xfosf cfk't{sx?af6 6]jn, s';L{, b/fh

cflb vl/b u/]sf]df Psd'i6 nfut cg'dfg tof/ u/L l;njlGb b/efpkqsf] dfWodaf6 vl/b ug{'

kg]{df ;f] cg'?k vl/b gu/L lgDgfg';f/sf] ? !) nfv (& xhf/ a/fa/sf] v/Lb sfo{ ;fem} u/]sf]

5 . ctM v/Lb sfo{ ubf{ k|lt:kwf{Tds ?kdf ug{' kg]{ b]lvG5 .

12. h6Ln sfo{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%% df a9L hl6n

k|fljlws kIf ;d]t ;dfj]z ePsf] / d]lzg/Lsf] a9L k|of]u x'g] afx]ssf] sfddf ;fdfGotM

pkef]Qmf ;ldlt dfkm{t lgdf{0f sfo{ u/fpg g;lsg] Joj:yf 5 . gu/kflnsfn], ;8s sfnf]kq]

hl6n k|fljlws kIf ;dfj]z ePsf] @ of]hgfsf] ?=! s/f]8sf] sfd pkef]Qmf ;ldlt dfkm{t u/fO{

/sd e'QmfgL u/]sf] kfOof] . pkef]Qmf ;ldltaf6 lgdf{0f sfo{ u/fpbf sfo{sf] u'0f:t/,

:k]l;lkms]zg, q'6L ;Rofpg] tyf cGo bfloTjx? af/]df ;Demf}tfdf pNn]v ug]{ u/]sf] 5}g .

o;af6 lgdf{0f sfo{ / lgdf{0f ;fdu|Lsf] u'0f:t/ k/Lif0f gx'g] tyf lgdf{0f ;DkGg kZrft\ q'6L

;Rofpg] cjlw tyf gtf]lsg] eO{ lgld{t ;+/rgfsf] lbuf]kgfdf k|efj kg{ hfg] b]lvG5 . >dk|wfg

k|ljlwsf] k|of]u x'g] of]hgfx?dfq pkef]Qmf ;ldlt dfkm{t lgdf{0f ug{'kg]{ b]lvG5 .

13. ;fljs ;fv]h'ª ufpF ljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod

!^&-!_ cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/, ;]jfz"Ns ,b:t'/ tyf

cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?= *&

xhf/ a}+s bflvnf u/L a}s gubL lstfadf kf]li6ª u/]sf]df gubL /l;b lgoGq0f vftf, cfDbfgL

/l;b, b}lgs cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s cfDbfgL ;DjGwdf Plsg

x'g ;s]g .



14. ;fljs ;'Da]s ufpF ljsf; ;ldltM o; ufpF ljsf; ;ldltsf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f

b]xfo adf]lhd 5g\M

14.1. cfGtl/s s/ b:t'/M :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod !^&-!_ cg';f/

:yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/ ;]jfz"Ns ,b:t'/ tyf cGo cfGtl/s

cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?= ! nfv @) xhf/

a}+s bflvnf u/L a}s gubL lstfadf kf]li6ª u/]sf]df gubL /l;b lgoGq0f vftf, cfDbfgL /l;b,

b}lgs cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s cfDbfgL ;DjGwdf Plsg x'g

;s]g .

14.2. cfo l9nf bflvnfM cfly{s sfol{\alw P]g, @)%% sf] kl/R5]b $ bkmf !@, !#n] /fh:j tyf ;/sf/L



hl/jfgf tyf laefluo sf/afxL ;d]tsf] Joj:yf /x]sf] 5 . sfo{non] a}+s gubL lstfadf gub

;+sng Psd'i7 k|ljli6 u/]sf] tyf ;+sng ePsf] cfo kmfNu'0f @^ ;Dddf $ k6s dfq a}+s

bflvnf u/]sf], txlan gub df}Hbft b]lvPsf]n] /fh:j tyf ;/sf/L /sd sfof{nodf k|fKt ePkl5

;f]xL lbg jf ;f]sf] ef]lnkN6 a}s bflvnf gePsf] b]lvG5 . To:t} lzif{sut cfo vftfsf] hf]8 a}+s

gubL lstfadf n]vf+sg ePsf] cfo ;+u gle8]sf]n] cfGt/Ls lgoGq0f k|0ffnLsf] sfo{Gjog

k|efjsf/L ePsf] 5}g .

14.3. bflvnf gePsf]M :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ jdf]lhd sfof{nodf k|fKt

h'g;'s} ;fdfg lhG;L cfDbfgL jf+Wg' kb{5 . sfo{non] ?= @* xhf/ -l:6n clkm; 6]an ! yfg,

clkm; b/fh ! yfg_ vl/b u/]sf] b]lvPsf]df lhG;L blvnf u/]sf] b]lvPg . ctM pQm lhG;L

;fdfg lhlG; vftfdf cfDbfgL jf+Wg'kg]{ b]lvG5 .

14.4. afnaflnsf nlIft sfo{qmdsf nflu ?= @ nfv (@ xhf/ vr{ n]vf+sg ePsf]df pQm sfo{qmdsf]

k':tsfnosf nflu k':ts vl/b, & j6f lanaf6 ! nfv !! xhf/ sf] k':ts vl/b tyf /fodfemL

sfi7 pwf]u sf] lahs af6 ## xhf/ sf] @ yfg b/fh vl/b blvnf u/]sf] k|df0f k]z ePg .

15. ;fljs k'jfdem'jf ufpF ljsf; ;ldlt M o; ufpF ljsf; ;ldltsf] n]vfk/LIf0f b]lvPsf Joxf]/f

b]xfo adf]lhd 5g\M



cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?= @^ xhf/ a}+s

bflvnf u/L a}s gubL lstfadf kf]li6ª u/]sf]df gubL /l;b lgoGq0f vftf, cfDbfgL /l;b,


;s]g .

15.2. cfDbfgL bflvnfM cfly{s sfo{ljlw P]g @)%% sf] kl/R5]b $ bkmf !@, !# n] /fh:j tyf ;/sf/L



hl/jfgf tyf laefluo sf/afxL ;d]tsf] Joj:yf /x]sf] 5 . sfo{non] n]vfkl/If0fsf] nflu lzif{s

ut cfo k]z gu/]sf], a}+s gubL lstfadf gub ;+sng Psd'i7 k|ljli6 u/]sf] tyf ;+sng ePsf]

cfo Psd'i7 a}+s bflvnf u/]sf] b]lvPsf]n] /fh:j tyf ;/sf/L /sd sfof{nodf k|fKt ePkl5

;f]xL lbg jf ;f]sf] ef]lnkN6 a}s bflvnf u/]sf] b]lvPg . lgodfjnL jdf]lhd cfDbfgL /sd

bflvnf ug{' kb{5 .

15.3. k]ZsL af+sLM laut jif{x?b]lv lhDd]jf/L ;/]sf] k]ZsL o; cfly{s jif{df km5of}{6 x'g g;ls

lhd]jf/L ;fl/Psf] lgDgfg';f/sf] k]ZsL :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf]

lgod !(! cg';f/ km5of}+6 ug{'kg]{df @ nfv @) xhf/ km5]{of}6u/]sf] kfO{Pg . pQm k]ZsL /sd

c;'n km5]{of}6 ug'{ kg]{ b]lvG5 .

15.4. s/M cfo s/ P]g @)%* jdf]lhd kfl/>ldsdf !% k|ltzt s§f u/L e'QmfgL x'g'kb{5 .

n]vfk/LIf0f z'Ns ?= #) xhf/sf] !% k|ltztsf b/n] s/ /sd ? $ xhf/ %)) s§L gu/]sf]

tyf df]6/ ;fO{sn v/Lb jfkt ? @) lj; nfv ( xhf/ sf] !=% k|ltztsf b/n] s/ /sd ? #

xhf/ s§L gu/]sf]n] c;'n u/L bflvnf ug{' kg]{ b]lvG5 .

16. ;fljs a/af]6] ufpF ljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod

!^&-!_ cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/ ;]jfz"Ns ,b:t'/ tyf



cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?= $^

xhf/ a}+s bflvnf u/L a}s gubL lstfadf kf]li6ª u/]sf]df gubL /l;b lgoGq0f vftf, cfDbfgL


x'g ;s]g .

17. ;fljs uf]bs ufpF ljsf; ;ldlt M o; ufpF ljsf; ;ldltsf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f

b]xfo adf]lhd 5g\M



cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?= @ nfv !* xhf/L

a}+s bflvnf u/L a}s gubL lstfadf kf]li6ª u/]sf]df gubL /l;b lgoGq0f vftf, cfDbfgL /l;b,


;s]g .

17.2. cfo l9nf bflvnfM cfly{s sfol{\alw P]g @)%% sf] kl/R5]b $ bkmf !@, !#n] /fh:j tyf ;/sf/L



hl/jfgf tyf laefluo sf/afxL ;d]tsf] Joj:yf /x]sf] 5 . cfDbfgL ePsf] /sd ? @ nfv !*

xhf/ sfof{nodf k|fKt ePkl5 ;f]xL lbg jf ;f]sf] ef]lnkN6 a}s bflvnf gu/L @)&$.$.!# df

dfq bflvnf u/]sf] kfO{of] . ctM cfDbfgL /sd ;dodfg} bflvnf ug{' kg]{ b]lvG5 .

17.3. k]ZsL lhDd]jf/LM ;fljs ufpF ljsf; ;ldltaf6 ljleGg * JolQmnfO{ ljut jif{df pknJw u/fPsf]

k]ZsL ?= ! nfv ^% xhf/ n]vfk/LIf0f cjlw ;Dd klg km5{\of}6 ePsf] b]lvPg . pQm /sd

gu/kflnsfsf] k]ZsL afFsLsf] ljj/0fdf ;dfj]z ;d]t u/]sf] b]lvPg . ljut jif{ b]lv ;fljssf

ufpF ljsf; ;ldltx?af6 uPsf] k]ZsL /sdsf] ljj/0f cBfjlws u/L gu/kflnsfn] k]ZsL sfod

ug{' kg]{ b]lvG5 .

18. ;fljs ;f]ofs ufpF ljsf; ;ldltM:yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod


cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?= @

nfv &@ xhf/ a}+s bflvnf u/L a}s gubL lstfadf kf]li6ª u/]sf] sfof{nosf] egfO{ /x]sf]df

gubL /l;b lgoGq0f vftf, cfDbfgL /l;b,b}lgs cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs

cfGtl/s cfDbfgL ;DjGwdf Plsg x'g ;lsPg.

19. ;fljs ;fË?Daf ufpF ljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod

!^&-!_ cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/ ;]jfz"Ns,b:t'/ tyf

cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=#

nfv & xhf/ a}+s bflvnf u/L a}s gubL lstfadf kf]li6ª u/]sf] sfof{nosf] egfO{ /x]sf]df gubL

/l;b lgoGq0f vftf, cfDbfgL /l;b,b}lgs cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s

cfDbfgL ;DjGwdf Plsg x'g ;lsPg .

a]?h" l:ylt

of] jif{sf] n]vfk/LIf0faf6 ?=$& nfv !( xhf/ a]?h' b]lvPsf]df k|ltlqmofjf6 ?=!) nfv #%

xhf/ km5\of}{6 u/L ? #^ nfv *$ xhf/ dWo] c;'n ug'{kg]{ ? # xhf/, lgoldt ug'{kg]{ ?=#@ nfv (^

xhf/ / k]ZsL # nfv *% xhf/ afFsL /x]sf] 5 .



b]pdfO{ gu/kflnsf


utsf]] df}Hbft ? $* nfv % xhf/ / of] jif{sf] cfo ? ^ s/f]8 (& nfv %$ xhf/ ;d]t ? &

s/f]8 $% nfv %( xhf/ cfo eO{ ? $ s/f]8 (( nfv %# xhf/ vr{ u/L @ s/f]8 $^ nfv ^ xhf/

afFsL 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf pNn]Vo Joxf]/f lgDgfg';f/ 5g\M

1. cfGtl/s lgoGq0f k|0ffnL M cfGtl/s lgoGq0f k|0ffnL ljleGg P]g lgod Pj+ sfol{\jlwdf pNn]v












b]lvof] .

2. cfGtl/s n]vfk/LIf0fM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd #& jdf]lhd

dfl;sdf ?kdf cfGtl/s n]vfk/LIf0f ug{'kg]{ / cfGtl/s n]vfk/LIf0f u/]sf] & lbg leq k|ltj]bg

ug{' kg]{ pNn]v 5 . k'/fgf] gu/kflnsfsf] jflif{s ?kdf cfGt/Ls n]vfk/LIf0f u/]sf] eP klg

;fljs ufp+ ljsf; ;ldltx?sf] cfgt/Ls n]vfk/LIf0f u/]sf] kfO{Pg . lgoddf pNn]lvt ;dodf

cfGtl/s n]vfk/LIf0f u/L k|ltj]bg ug]{ tkm{ ;DalGwt lgsfosf] Wofg hfg' kb{5 .

3. ;DklQ x:tfGt/0f M :yfgLo txsf] ;]jf ;~rfng tyf Joj:yfkg ;DjGwLcfb]z,@)&$ sf] bkmf

&& cg';f/ ufFpkflnsf jfgu/kflnsf sfod x'+bf ;f] leq ;dflxt ePsf ;flassf ufFp lasf;

;ldlt jf gu/ kflnsf jf To;sf] s'g} j8fsf] rn crn ;DklQ,bfoLTj tyf clen]v To;/L

sfod ePsf ufFpkflnsf jf gu/kflnsfdf :jtM x:tfGt/0f x'g] 5 . o;/L x:tfGt/0f x'g] ;Dk"0f{

;DklQsf] clen]v tyf lhG;L nut vftf ;+jt @)&$ c;f/ d;fGt leq :yfgLo txn] tof/

u/L k|lta]bg tof/ ug{'kg]{ Joj:yf u/]sf]df o; gu/kflnsfn] ;DklQsf] clen]v tyf lhG;L

nut tof/ gu/]sf] tyf k|ltj]bg ;fj{hlgs u/]sf] gkfO{Psf]n] cfb]zsf] kflngf ul/ clen]v

cWofjlws ul/g' kb{5 .

4. aflif{s vl/b of]hgfM ;fj{hlgs vl/b lgodfjnL, @)^$ sf] bkmf * cg';f/ lgdf{0f sfo{sf jh]6

ljlgof]hg ePsf] / ;~rfng vr{ tkm{ ;d]tdf v/Lb of]hgf agfPsf] kfO{Pg . vl/b of]hgf

gjgfp+bf jif{ e/L vl/b x'g] sfof{nosf] nflu cfjZos kg]{ ;fdfg, ;]jf tyf lgdf{0fsfo{sf]

kl/df0f, jh]6, vl/b k|lqmof, sfo{ ;DkGg ug{'kg]{ ;do cflbdf Plsg ug{ sl7gfO{ kg]{ x'Fbf

sfof{nosf] sfo{ ;Dkfbgdf c;/ kg]{ ePsf]n] vl/b of]hgf tof/ u/L vl/b sfo{ ug{'kg]{ b]lvG5 .

5. ljne/kfO{ M >L u+uf/fd e§/fOsf] ut aif{sf] k]ZsL ?=*) xhf/ km5\of}{6 u/]sf] dWo] :jf:Yo

k|j4{g tyf ;/;kmfO sfo{qmddf vr{ b]vfPsf] ?=@% xhf/ sf] ljn e/kfO{ k]z gePsf]n] pQm

vr{ /sdsf] ljn e/kfO{ k]z x'g'kb{5 .

6. lzif{s km/s kfl/ vr{ n]v]sf]M cy{ dGqfno sfo{ ;~rfng lgb]{lzsf, @)&) sf] ah]6 alu{s/0f /

JofVof cg';f/ vr{ lzif{s cg';f/ vr{ n]Vg' kg]{df s/f/sf sd{rf/Lsf] tnj ? @ nfv ^! xhf/

lzif{s km/s kf/L vr{ n]v]sf] kfOPsf]n] pQm vr{ lgod ;Det b]lvPg .

7. s/ bflvnf gu/]sf ] M cfo/s P]g, @)%* sf] bkmf *& df kfl/>lds e'QmfgL ubf{ !% k|ltzt s/

s§f ug{' kg]{ / bkmf *( df ;Demf}+tf adf]lhd /sd e'QmfgLdf !=% k|ltzt clu|d s/ s§f ug{'

kg]{ Joj:yf 5 . sfof{non] ljleGg v/Lb tyf e'QmfgLdf ? !$ xhf/ s§L u/]sf] gkfOPsf]n] s/

s§L u/L /fh:j bflvnf ug{' kg]{ b]lvG5 .

8. ;fljs lhtk'/ uflj; vr{ M lnªlbË k'n'ËL u|fld0f ljB'lts/0f pkef]Qmf ;ldltnfO{ ?=# nfv

e'QmfgL lbPsf]df lgDgfg';f/ b]lvPsf] 5 M

*=! nfut cg'dfg ?=#,^!,)^).– tof/ u/L ?=#,^!,)^).– sf] sfo{ ;DkGg k|ltj]bg tof/ u/L ?=#

nfv e'QmfgL u/]sf]df pkef]Qmf ;ldltsf] @)&$.#.* sf] lg0f{ofg';f/ ?=! nfv ufpF kl/ifb\af6,



j8f g+= & sf] ?= $) xhf/ / a8f g+= * sf] #) xhf/ ;d]t ?=! nfv &) xhf/ sfd ;DkGg

ePsf] b]lvG5 eg] ;f]xL /sd dfu ul/ @)&$.#.@* df kq ;d]t k]z ePsf] cj:yfdf ?=# nfv

e'QmfgL lbg' pko'Qm gb]lvPsf]n] a9L e'QmfgL lbPsf] ? ! nfv #) xhf/ c;'n ug{'kg]{ b]lvG5 .

*=@ pkef]Qmf ;ldltn] * ld6/ nfdf] kf]n @% j6f ?= !) xhf/ sf b/n] ?= @ nfv %% xhf/ sf]

7]Ssf ljn k]z u/]sf]df vl/b ljn cg';f/ @) j6f kf]n Eof6 ;d]t ?=@ nfv %( xhf/ df vl/b

u/]sf] kfOPsf]n] slt ;+Vof kf]n vl/b ePsf] xf] ;f]sf] ;+Vof Plsg x'g ;s]g .

*=# vl/b ljn tyf sfo{ ;DkGg k|ltj]bg cg';f/ 9'jfgL afkt ?=*% xhf/ d'Nof+sg ePsf]df

9'jfgLsf] ljn k]z gePsf] tyf pQm 9'jfgLsf] b/ ljZn]0f ;d]t k]z ePg .

*=$ :yflgo lgsfo ;~rfng ;DaGwL lgb]l{\zsf @)^*.^( sf] a'bf #) df pkef]Qmf ;ldltn] sfo{

;DkGg u/]k5L k|fljlws hfFrkf; / sfo{ ;DkGg k|ltj]bg k|fKt u/L ;DalGwt :yflgo lgsfosf

k|ltlglwsf] /f]xj/df ;fj{hlgs k/LIf0f u/fpg' kg]{ pNn]v ePsf]df ;fj{hlgs kl/If0f ePsf]

kfOPg .

9. ;fljs rd}tf ufpF ljsf; ;ldlt M :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod


cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=!

nfv @& xhf/ egL a}+s bflvnf u/L a}s gubL lstfadf kf]li6ª u/]sf] sfof{nosf] egfO{ /x]sf]df


cfGtl/s cfDbfgL ;DjGwdf Plsg x'g ;s]g.

10. ;fljs zflGt8fF8f ufpF ljsf; ;ldlt M :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf]

lgod !^&-!_ cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/ ;]jfz"Ns ,b:t'/

tyf cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] cfGtl/s cfDbfgL hgfPsf] b]lvPg .

@)&# >fj0f b]lv c;f/ d;fGt ;Dd Psd'i7 cfDbfgL j8f sfof{noaf6 b]pdfO{ gu/kflnsfsf]

;+lrt sf]if vftfdf bflvnf u/]sf] egfO{ /x]sf]df gubL /l;b lgoGq0f vftf, cfDbfgL /l;b,b}lgs

cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] j8f sfof{noaf6 bflvnf u/]sf] jf:tljs cfGtl/s cfDbfgL

;DjGwdf Plsg x'g ;s]g.

11. j9L e'QmfgL M ;fd'bflos ejg lgdf{0fug{ zflGt nlIft ;d'x;+u @)&#.*.@! df ;Demf}+tf eO{ ?=

^ nfv$! xhf/ e'QmfgL ePsf]df ;Demf}+tfdf pkef]Qmfsf] >fdbfg ?=! nfv @* xhf/ -!^=&^_

ePsf]df gfkL tyf 7]Ssf ljndf ?=^ nfv () xhf/sf] sfdsf] d'Nof+sg ePsf]df pkef]Qmfsf]

>dbfg ?=$( xhf/ -&=!@_ k|ltzt dfq s§f u/]sf] kfOPsf]n] ;Demf}+tf cg';f/ ! nfv !% xhf/

s§f u/L ?=% nfv &% xhf/ e'QmfgL ug{' kg]{df ?=^ nfv $! xhf/ e'QmfgL u/]sf] kfOPsf]n] a9L

e'QmfgL ? ^^ xhf/ c;'n ug{' kg]{ b]lvG5 .

12. a9L e'QmfgLM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%%-u_ pkef]Qmf

;ldltn] Jofxf]{g] >dbfg ;d]t /fvL cfof]hgf ;Demf}+tf ug{' kg]{ pNn]v 5 . ufpF ljsf; ;ldltn]

k'/fgf] ufpF ljsf; ;ldlt b]lv l;h'jf hf]8g] af6f] dd{t pkef]Qmf ;ldltnfO{ ?=! nfv e'QmfgL

u/]sf]df ;Demf}+tfdf hg >dbfg pNn]v u/]sf] kfOPg . sfo{ ;DkGg k|ltj]bgdf s8f tyf g/d

df6f] vGg] sfo{ ?=(@ xhf/sf] dfq ;DkGg ePsf]df pkef]Qmf ;ldltnfO{ ?=! nfv e'QmfgL ubf{

a9L e'QmfgL ePsf] ?=* xhf/ c;'n x'g'kg]{ b]lvG5 .

13. s/Mcfos/ P]g, @)%* sf] bkmf *& sf] cg';'rL ! cg';f/ kfl/>lds e'QmfgLdf !% k|ltzt /

*( cg';f/ ;Demf}tf adf]lhdsf] /sd e'QmfgL ubf{ !=% k|ltzt clu|ds/ s§f ug{'kg]{ pNn]v 5 .

sfof{non] Ps JolQmnfO{ ? #) xhf/ n]vfk/LIf0f z'Ns e'QmfgL ubf{ ? $ xhf/ %)) clu|ds/

s§f u/]sf] gkfOPsf]n] s§f u/L /fh:j bflvnf ug{'kg]{ b]lvG5 .

14. ;fljs lhtk'/ ufpFljsf; ;ldltM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod


cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=()

xhf/ a}+s bflvnf u/]sf] cfwf/df cfDbfgL hgfPsf] 5 . gubL /l;b lgoGq0f vftf, cfDbfgL

/l;b,b}lgs cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s cfDbfgL ;DjGwdf Plsg x'g

;s]g .

15. ljn e/kfO{ M cfly{s sfof{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ df vr{ ubf{ vr{sf ljn

e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] ljleGg # JoflQm tyf ;+:yfnfO{ ? &^ xhf/

e'QmfgL u/]sf] tyfk'Flhut vr{sf] a}s gubL lstfjdf ?=(% xhf/ vr{ hgfPsf] ;d]t ?=! nfv



&! xhf/ sf] ljn e/kfO{ ef}r/ tyf cGo sfuhft ;d]t k]z gePsf]n] pQm vr{ k'i6L x'g] k|df0f

sfuhft k]z ug]{ cGoyf c;'n x'g'kg]{ b]lvG5 .

16. sfo{ ;DkGg k|ltj]bgM uf]bfjf/L vfg]kfgL cfof]hgf pkef]Qmf ;ldltnfO{ vfg]kfgL 6\of+sL lgdf{0f

afkt ?= (* xhf/ e'QmfgL u/]sf]df ;f]sf] nfut cg'dfg gfkL ljj/0f tyf sfo{;DkGg k|ltj]bg

k]z gePsf]n] clgoldt b]lvG5 .

17. ;fljs l;l4y'Dsf ufpFljsf; ;ldltM o; ufpFljsf; ;ldltsf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f

b]xfo adf]lhd 5 .

17.1. cfGtl/s s/ b:t'/M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod !^&-!_ cg';f/

:yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/ ;]jfz"Ns,b:t'/ tyf cGo cfGtl/s

cfo c;'n ug{ ;Sg]df o; sfof{non] cfGtl/s >f]taf6 cfDbfgL u/]sf] b]lvPg . gubL /l;b

lgoGq0f vftf, cfDbfgL /l;b,b}lgs cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s

cfDbfgL eP gePsf] ;DjGwdf Plsg x'g ;s]g.

17.2. ljn e/kfO M sfof{non] ?=() xhf/sf] ljn e/kfO{ k]z ePsf]df ?=(( xhf/ sf] vr{ n]v]sf]

kfOPsf]n] a9L vr{ n]v]sf] ?=( xhf/ /sd c;'n x'g'kg]{ b]lvG5 .

17.3. bf]xf]/f] e'QmfgL M ldlt @)&#.(.$ df jf:tn vfg]kfgL of]hgfsf] nflu ?= !% xhf/ ah]6

vr{u]sf]df pQm /sd ldlt @)&#.!!.@& af6 k'gM vr{ ePsf] kfOPsf]n] bf]xf]/f] vr{ ePsf] ?= !%

xhf/sf] vr{ k'i6L x'g] k|df0f k]z ug]{ cGoyf c;'n xg'kg]{b]lvG5 .

a]?h'sf] l:ylt

of] jif{sf] * nfv @ xhf/ a]?h' /x]sf]df;f]dWo] c;"n ug'{kg]{ ? @ nfv #@ xhf/, lgoldt ug'{kg]{

? % nfv &) xhf/ /x]sf] 5 .



dfO{ gu/kflnsf


utsf] df}Hbft ?=% nfv !( xhf/ / of] jif{ ?=^ s/f]8 @^ nfv ($ xhf/ ;d]t ?=^ s/f]8 #@

nfv !# xhf/ cfo eO{ ?=% s/f]8 ^( nfv $( xhf/ vr{ u/L ?=^@ nfv ^$ xhf/ afFsL 5 .

n]vfk/LIf0faf6 b]lvPsf Joxf]/f lgDgfg';f/ 5g\M

1. cfly{s cj:yfM g]kfnsf] ;+ljwfg @)&@ sf] wf/f @@( df :yfgLo tx cGtu{tsf k|To]s ufpFkflnsf

/ gu/kflnsfdf Ps :yfgLo ;l~rt sf]if /xg], To:tf] sf]ifdf ufpFkflnsf jf gu/kflnsfnfO{ k|fKt

x'g] ;a} k|sf/sf] /fh:j, g]kfn ;/sf/ / k|b]z ;/sf/af6 k|fKt x'g] cg'bfg tyf ufpFkflnsf jf

gu/kflnsfn] lnPsf] C0f /sd / cGo ;|f]taf6 k|fKt x'g] /sd hDdf x'g]5 eGg] Joj:yf /x]sf] 5 .

o; cfly{s aif{df ;fljs # ufpF ljsf; ;ldltx?sf] z'? df}Hbft, ;fdflhs ;'/Iff eQf, ufFp

kflnsf cg'bfg tyf cfGtl/s cfo ;d]t ?=# s/f]8 $( nfv # xhf/ hDdf cfDbfgL / pNn]lvt

lzif{sx?df ?=@ s/f]8 *^ nfv #( xhf/ vr{ eO{ ?=^@ nfv ^# xhf/ df}Hbft af+sL /x]sf]

b]lvPsf] 5 . of] aif{sf] s'n cfDbfgL ?=@ s/f]8 &! nfv (# xhf/ df cfGtl/s ;|f]tsf] cfDbfgL

hDdf ?=@ nfv #% xhf/ -*=^$ k|ltzt_ /x]af6 cfGtl/s ;|f]t a9fpg cfjZos Joj:yf ug{'kg{]

b]lvPsf] 5 .

2. gub df}Hbft M gu/kflnsfn] o; cfly{s jif{df ? @ nfv #% xhf/ cfDbfgL ePsf] ljj/0f k]z

ePsf] 5 . pQm /sd cfly{s jif{sf] cGtdf gub df}Hbft b]vfPsf]df n]vfk/LIf0f cjlw ;Dd klg

;+lrt sf]ifdf bflvnf u/]sf] b]lvPg . ;/sf/L cfDbfgL k|fKt ePsf] ef]lnkn\6 ;Dddf ;DalGwt a}+s

vftfdf bflvnf ug{' kg{]df ;f] gu/L gub df}Hbft /fv]sf] b]lvPsf]n] ;DalGwtaf6 Jofh ;d]t c;'n

u/L bflvnf x'g'kg{]b]lvG5 .

3. n]vfk|0ffnLM :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL @)^$ adf]lhd ufp+ lasf;

;ldltsf] xsdf gubdf cfwfl/t bf]xf]/f] n]vf k|0ffnL /fVg'kg]{ Joa:yf ePtf klg cfGtl/s cfotkm{

bf]xf]/f] n]vfk|0ffnL /fv]sf] kfO{Pg .

4. cfGtl/s lgoGq0f k|0ffnL M cfGtl/s lgoGq0f k|0ffnL ljleGg P]g lgod Pj+ sfo{ljlwdf pNn]v







jflif{s cfly{s sf/f]jf/ k|ltj]bg tof/ gu/]sf] l:ylt b]lvof] . b}lgs ?kdf cfDbfgL n]vfdf n]vf+sg

gx'g] tyf gu/kflnsfn] /fhZj ;+sngsf nflu k|of]u ug]{ ;km6j]o/ dWo] lgoGq0fsf nflu ljjlw

/fhZjsf] /l;b g+ k|efjsf/L /x]sf] ePklg sfo{no aflx/ k|of]u x"g] kfsL{ª z"Ns / Eo'6fj/ z'Ns

/fhZj ;+sngsf nflu k|of]u x"g] /l;bsf] lgoGq0f vftf g/x]sf] . To:t} vfg]kfgLsf] /fhZj ;+sng

ug{ k|of]u ePsf] :km6j]o/sf] /l;b lgoGq0f k|efjsf/L g/x]sf] l:ylt b]lvof] .

5. /fh:j c;'nL tyf bflvnf M cfly{s sfof{ljlw P]g, @)%% sf] kl/R5]b $ bkmf !@,!#n] /fh:j tyf

;/sf/L /sd sfof{nodf k|fKt ePkl5 ;f]xL lbg jf ;f]sf] ef]lnkN6 a}s bflvnf ug{'kg]{ tyf

:yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] kl/R5]b ^ n] klg :yfgLo lgsfosf] kl/ifbsf]

lg0f{o cg';f/ laleGg >f]tjf6 cfGtl/s cfo cfh{g ug{;Sg] Joj:yf u/]sf]df ;flassf :yfgLo

lgsfo tyf xfnsf :yfgLo txx?jf6 n]vfk/LIf0fsf] qmddf /fh:j cfDbfgLsf] lg0f{o b]lv c;'nL

tyf bflvnf ;Ddsf clen]v Jojl:yt u/L >]:tf k]z u/]sf] kfOPg .

6. ;|f]t gS;f+sgM :yfgLo :jfoQ zf;g P]g, @)%% tyf lgodfjnL @)%^ adf]lhd k|To]s

ufp+kflnsf / gu/kfnLsfn] cfkm\gf] If]qleqsf] z}lIfs, ef}uf]lns ca:yf, k|fs[lts ;|f]t cGt/ut

vfgL, h+un tyf cGo ;|f]t, k"j{fwf/ cGt/ut ;8s, k'n, vfg]kfgL nufotsf] clen]v tyf ;|f]t

gS;f+sg jf ufp+kflnsfsf] k|f]kmfO{n tof/ ug{'kg{]df ;f] tof/ u/]sf] kfO{Pg .

7. jflif{s vl/b of]hgf tof/ gu/]sf]M;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod *-!_ adflhd

jflif{s b; nfv ?k}+ofFeGbf a9L /sdsf] vl/b ug{'kg]{ ePdf cfufdL cfly{s jif{sf] cg'dflgt jflif{s

sfo{qmd tyf ah]6 tof/ ubf{ cfufdL cfly{s jif{df ug]{ jflif{s vl/b of]hgf tof/ u/]sf] 5}g .

8. dfn;fdfgsf] nfut cg'dfg tof/ gu/]sf]M ;fj{hlgs vl/b P]g, @)%% sf] bkmf % n] ;fj{hlgs

lgsfon] dfn;fdfgsf] :k]l;lkms]zgsf] cwLgdf /xL nfut cg'dfg tof/ ug{'kg]{ Joj:yf 5 .



sfof{non] of] aif{ nfut cg'dfg tof/ gu/L dfn;fdfg vl/b u/]sf] kfO{of] . sfof{non] nfut

cg'dfg tof/ u/L vl/b ug]{tkm{ Wofg lbg'kb{5 .

9. a/a'emf/yM ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=!=!=#/$&( ldlt

@)&#/!@/@% sf] cfly{s sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf] bkmf !&

adf]lhd ufpFkflnsf tyf gu/kflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldlt tyf

gu/kflnsfsf] gfddf /x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] ufpFkflnsf jf

gu/kflnsfdf sfod u/L lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{ ug{'kg]{df o;

ufFpkflnsfdf ;dflxt ePsf ;flassf ufpF lasf; ;ldltsf] a]?h' nut tyf ;Dk/LIf0fsf]

clen]v ufpFkflnsfn] Plsg u/L cWofjlws gu/]sf]n] ufpFkflnsfn] pQm Joj:yfsf] sfof{Gjog

ug{'kb{5 .

10. sf/f]af/sf] n]vfM :yfgLo txsf] ;]jf ;~rfng tyf Joj:yfkg ;DjlGw cfb]z, @)&$ sf] bkmf %^

cg';f/ k|rlnt sfg'g adf]lhd k|fKt x'g cfPsf] cfDbfgL tyf vr{ /sdsf] n]vf bf]xf]/f] n]vf

k|0ffnLdf cfwfl/t /xL /fVg'kg]{ Joj:yf /x]sf]df ;fljs @ ufpF ljsf; ;ldlt jt{dfg o;

ufpFkflnsfn] ;d]t k|fKt x'g cfPsf] cfDbfgLsf] bf]xf]/f] n]vf k|0ffnLdf n]vf+sg u/]sf] b]lvPg . ctM

ufpFkflnsfnfO{ k|fKt x'g] cfo /sdsf] bf]xf]/f] n]vfk|0ffnLsf] cfwf/df clen]v /fVg'kb{5 .

11. ;DklQ x:tfGt/0f M :yfgLo txsf] ;]jf ;~rfng tyf Joj:yfkg ;DjGwL cfb]z,@)&$ sf] bkmf &&

cg';f/ ufFpkflnsf jf gu/kflnsf sfod x'+bf ;f] leq ;dflxt ePsf ;flassf ufFp lasf; ;ldlt

jf gu/ kflnsf jf To;sf] s'g} j8fsf] rn crn ;DklQ,bfoLTj tyf clen]v To;/L sfod ePsf

ufFpkflnsf jf gu/kflnsfdf :jtM x:tfGt/0f x'g] 5 . o;/L x:tfGt/0f x'g] ;Dk"0f{ ;DklQsf]

clen]v tyf lhG;L nut vftf ;+jt @)&$ c;f/ d;fGt leq :yfgLo txn] tof/ u/L k|lta]bg

tof/ ug{'kg]{ Joj:yf u/]sf]df o; ufFpkflnsfn] ;DklQsf] clen]v tyf lhG;L nut tof/ gu/]sf]

tyf k|ltj]bg ;fj{hlgs u/]sf] gkfO{Psf]n] cfb]zsf] kflngf ul/ clen]v cWofjlws ul/g' kb{5 .

12. j9L e'QmfgLM /sd e'QmfgL ubf{ gfkL cg';f/ sfd eP adf]lhdsf] e'QmfgL x'g'kb{5 . lr;fkfgL *

em'q] x'+b} nlIdk'/ hf]8g] df]6/af6f] lgd{f0f pkef]Qmf ;ldltnfO{ ?=! nfv @@ xhf/sf] nfut cg'dfg

tof/ u/L ?=! nfv @* xhf/sf] sfo{;DkGg eO{ ?=! nfv e'QmfgL ePsf]df s8f k|sf/sf] df6f] vGg]

sfdsf] nfut cg'dfg / gfkL lstfjdf k|lt 3g ld6/ ?=#!@.– sf b/n] @@(=&% 3g ld6/sf]

lx;fj u/L ?=%( xhf/ a9L e'QmfgL ePsf] kfOPsf]n] pkef]Qmf ;ldltsf] cg'bfg @@M#$ k|ltztn]

x'g] ?=!# xhf/ s§L u/L a9L e'QmfgL /sd c;'n ug{'kg{] b]lvG5 .

13. ljn e/kfO{ tyf k|ltjb]g k]z ug{'kg{] M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod

$^-#_ df :jLs[t ah]6 leqsf] /sd vr{ ubf{ clwsf/ k|fKt clwsf/Laf6 vr{sf ljn e/kfO{

:jLs[t u/fO{ vr{sf ljn e/kfO{ ;lxt n]vf /fVg'kg{] Joj:yf 5 . df sfo{fno ;+rfngsf] vr{ n]Vbf

k"j{]nL :6]zg/L ;]06/nfO{ ?= *( xhf/ e'QmfgL u/]sf]df ljn e/kfO{?= %# xhf/ sf] dfq ePsf]n]

a9L e'QmfgL ?=#^ xhf/sf] k|df0f k]zug{] cGoyf c;'n ug{'kg{] b]lvG5 .

14. ;fljsf bfgfjf/L ufpF ljsf; ;ldltM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod

!^&-!_ cg';f/ :yfgLo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/ ;]jf z'Ns,b:t'/ tyf

cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfo{fnon] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=!@ nfv

(# xhf/ a}+s bflvnf u/]sf] cfwf/df cfDbfgL hgfPsf] 5 . gubL /l;b lgoGq0f vftf, cfDbfgL


;lsPg.

15. ;fljs dxdfO{ ufpF ljsf; ;ldltM:yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod !^&-

!_ cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/, ;]jfz"n\s ,b:t'/ tyf cGo

cfGtl/s cfo c;'n ug{ ;Sg]df o; sfo{fnon] dfnkf]t tyf b:t'/ cfGtl/s cfDbfgL ?. ! nfv

*& xhf/ a}+s bflvnf u/]sf] cfwf/df cfDbfgL hgfPsf] 5 . gubL /l;b lgoGq0f vftf, cfDbfgL


;lsPg.

16. ;fljs lr;fkfgL ufpF ljsf; ;ldltM:yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod

!^&-!_ cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/, ;]jfz"n\s ,b:t'/ tyf

cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfo{fnon] dfnkf]t cfGtl/s cfDbfgL ?=!nfv @& xhf/

a}+s bflvnfu/]sf] cfwf/df cfDbfgL hgfPsf] 5 .gubL /l;b lgoGq0f vftf, cfDbfgL /l;b,b}lgs

cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s cfDbfgL ;DjGwdf Plsg x'g ;lsPg.



17. s/M ;fljs lr;fkgL ufpFljsf; ;ldltn] e'QmfgL u/]sf] /sdaf6 s§L u/]sf] s/ bfloTj /sd ?

(,^@&.–;DalGwt vftfdf bflvnf ug{' kg{]df ;f] gu/L ufpF ljsf; sf]if vftfdf g} df}Hbft /fv]sf]

/sd ;+lrt sf]if bflvnf x'g kg{] b]lvG5 .

a]?h"sf] :ylt

of] jif{sf] n]vfk/LIf0faf6 ? @ nfv $& xhf/ a]?h' /x]sf]df ;f] dWo] c;'n ug'{kg]{ ?=@ nfv *$

xhf/, lgoldt ug'{kg]{ ? ^# xhf/ /x]sf] 5 .



;"of]{bo gu/kflnsf

n]vfkf/LIf0f k|ltj]bg

utsf] df}Hbft ?=@ s/f]8 @% nfv #* xhf/ / of] jif{ ?=@% s/f]8 &( nfv %) xhf/ ;d]t

?=@* s/f]8 $ nfv ** xhf/ cfo u/L ?=@@ s/f]8 &@ nfv &* xhf/ vr{ u/L ?=% s/f]8 #@ nfv !)

xhf/ afFsL] 5 . n]vfk/LIf0faf6 b]lvPsf lgDgfg';f/ 5g\M

1. cfGtl/s lgoGq0f k|0ffnL M cfGtl/s lgoGq0f k|0ffnL ljleGg P]g lgod Pj+ sfo{ljlwdf pNn]v ePsf

sfof{nosf] sfd;+u ;DalGwt cfGtl/s lgoGq0fsf] Joj:yfsf] sfof{Gjog ug{'kg]{ ;DjGwdf d"NofÍg

ubf{ lng] gu/]sf], d'No gv'n]sf] k'/fgf ;fdfgsf] d'No sfod u/L lhG;L clen]v cfBfjlws gu/]sf]

5}g,;jf/L ;fwgsf] O{Gwg vr{ ubf{ ;f]sf] nuj's g/fv]sf], lhG;L lg/LIf0f u/L k|ltj]bgdf pNn]v eP

adf]lhd k'/fgf ;fdfgsf] dd{t, ;+ef/ / lnnfd laqmL ug]{ h:tf lhG;L Joj:yfkg sfo{ ePsf] 5}g,

To:t} cfGtl/s cfosf] clen]v Jojl:yt gu/]sf] k|of]u ul/g] /l;bsf] /l;b lgoGq0f vftf g/fv]sf],

vKg] lhG;Lsf] ;+s]tLs/0f ug]{ tyf clen]v Joj:yfkg u/]sf] 5}g . jflif{s cfly{s sf/f]jf/ k|ltj]bg

tof/ gu/]sf] l:ylt b]lvof] . b}lgs ?kdf cfDbfgL n]vfdf n]vf+sg gx'g] tyf gu/kflnsfn] /fhZj

;+sngsf nflu k|of]u ug]{ ;km6j]o/ dWo] lgoGq0fsf nflu ljjlw /fhZjsf] /l;b g+ k|efjsf/L /x]sf]

ePklg sfo{no aflx/ k|of]u x"g] kfsL{ª z"Ns / Eo'6fj/ z'Ns /fhZj ;+sngsf nflu k|of]u x"g]

/l;bsf] lgoGq0f vftf g/x]sf] . To:t} vfg]kfgLsf] /fhZj ;+sng ug{ k|of]u ePsf] :km6j]o/sf] /l;b

lgoGq0f k|efjsf/L g/x]sf] l:ylt b]lvof] .

2. cfGtl/s n]vfk/LIf0fM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd #& jdf]lhd

dfl;sdf ?kdf cfGtl/s n]vfk/LIf0f ug{'kg]{ / cfGtl/s n]vfk/LIf0f u/]sf] & lbg leq k|ltj]bg

ug{'kg]{ pNn]v 5 . k'/fgf] gu/kflnsfsf] jflif{s ?kdf cfGt/Ls n]vfk/LIf0f u/]sf] eP klg ;fljs

ufp+ ljsf; ;ldltx?sf] cfgt/Ls n]vfk/LIf0f u/]sf] kfO{Pg .


&& cg';f/ ufFpkflnsf jfgu/kflnsf sfod x'+bf ;f] leq ;dflxt ePsf ;flassf ufFp lasf;


sfod ePsf ufFpkflnsf jf gu/kflnsfdf :jtM x:tfGt/0f x'g]5 . o;/L x:tfGt/0f x'g] ;Dk"0f{


u/L k|lta]bg tof/ ug{'kg]{ Joj:yf u/]sf]df o; gu/kflnsfn] ;DklQsf] clen]v tyf lhG;L



4. k]ZsLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd k]ZsL km5{\of}6 ug{'kg]{df cfly{s

jif{sf] cGt ;Dddf klg km5{\of}6 geO{ ;"of]{bo gu/ v]ns'b ljsf; ;ldltsf] k]ZsL ? # nfv @%

xhf/ afFsL b]lvof] . pQm k]ZsL lgodfg';f/ c;'n km5{\of}6 x'gkg]{ b]lvG5 .

5. cfDbfgL gjfFw]sf]M cfly{s sfof{ljlw lgodfjnL, @)^$ sf] lgod $& adf]lhd h'g;'s} dfWofdaf6

k|fKt lhG;L ;fdfg & lbg leq cfDbfgL afFWg'kg]{ Joj:yf 5 . t/ sfof{non] cfkfr] cf/l6cf/

df]6/;fOsn -!^) l;=l;=_ ?= @ nfv $ xhf/df vl/b u/]sf]df ;f] lhG;L bflvnf u/]sf] b]lvPg .

ctM pQm df]6/;fO{sn lhG;L bflvnf ug{' kg]{ b]lvG5 .

6. ljt/0f gePsf] M :jLs[t aflif{s sfo{qmd adf]lhd sfo{qmd ;+~rfng ug{' kb{5 . s[lif sfo{qmd

cGtu{t lgDgfg';f/sf ljp ljhg tyf dn vl/b u/]sf]df ;f] ljt/0f u/]sf] b]lvPg .?=*& xhf/

j/fj/sf] s[lif ;fdfu|L vl/b ePsf]df pQm ;fdfu|L s[ifsx?nfO{ ljt/0f u/]sf] k|df0f k]z ePsf]

b]lvPg . sfof{qmd adf]lhd pQm ljp ljt/0f u/]sf] k|df0f k]z ug{'kg]{ b]lvG5 .

7. j9L /sddf v/Lb M ;+l3o dfldnf :yflgo ljsf; dGqfnosf] ldlt @)&@.!@.@* sf] lg0f{ofg';f/

df]6/af6f] k'u]sf ufpFljsf; ;ldltsf nflu ?=@ nfv %) xhf/ ;Ddsf] ;jf/L ;fwg vl/b ug{

;xdtL lbPsf]df ufpFljsf; ;ldltn] ;f] ljkl/t Pkm h]8 P; Pr ?=@ nfv ^! xhf/ df vl/b

u/]sf] kfOof] . ;xdtL ljkl/t a9L vfr{ n]v]sf] ? !! xhf/ clgoldt b]lvG5 .

8. j9L e'QmfgLM /sd e'QmfgL ubf{ ;Demf}+tf adf]lhd ug{'kb{5 . nIdLk'/ uf=lj=;=sf] jfn k|f]kmfOn

tof/ kfg{ u|Lg Olgl;ol6k ;f]n';gnfO{ ?=@ nfv @$ xhf/ df ;Demf}+tf ePsf]df ?=@ nfv %*

xhf/ e'QmfgL eO{ ?=#$ xhf/ a9L e'QmfgL ePsf] 5 . pQm a9L e'QmfgL ePsf] /sd c;'nL

bflvnf ug{' kg]{ b]lvG5 .

9. k]ZsL jf+sL M ldlt @)&$.#.@& ;fj{hlgs vl/b lgdfojnL @)^$ sf] lgod !!# adf]lhd k]ZsL

km5\of}{6 ug{' kg]{ Joj:yf 5 . sf}8]bx ltgtn] em/gf a'4kfs{ u'?of]hgf lgdf{0fsf nflu *) xhf/



k]ZsL pknJw u/fPsf]df k]ZsL km5\of}{6 geO{ afFsL b]lvof] . afFsL k]ZsL /sd lgodfg';f/ c;'n

km5\of}{6 ug{'kg]{ b]lvG5 .

10. ;Demf}tf ljkl/t /sd e'QmfgL M ;Demf}+tf adf]lhd e'QmfgL ug'{kg]{df . h}ljs ljljwtf ;+/If0f

s]G›;Fu cWofg sfo{sfnflu s'n ?=! nfv ^@ xhf/ df ;Demf}+tf ePsf]df ;f]sf] sfo{ ;DkGg u/L

;Demf}+tf adf]lhdsf] /sd e'QmfgL lbg' kg]{df ?=! nfv ^$ xhf/ e'QmfgL lbPsf] b]lvG5 .

;Demf}tf eGbf a9L e'QmfgL lbPsf] c;'n u/L ;+l~rtsf]if bflvnf ug{'kg]{ b]lvG5 .

10.1. s/ M cfo/s P]g, @)%* adf]lhd jfl;Gbf JolQmsf] e'QmfgLsf] >f]tdf !% k|ltzt clu|d cfos/

s§f ug{' kg]{ Joj:yf 5 . h}ljs ljljwtf ;+/If0f s]G›nfO{ ;Demf}+tf adf]lhd ?= ! nfv ^@ xhf/

e'QmfgL u/]sf]df !% k|ltzt clu|d s/ ?= @$ xhf/ #)) c;'nL tyf /fh:j bflvnf u/]sf]

kfOPg . ctM pQm s/ /sd c;'nL tyf ;+l~rtsf]if bflvnf ug{' kg]{ b]lvG5 .

11. j9L e'QmfgL M Pn=lh=l;=l8=lk= cGtu{t :yfgLo ;/f]sf/ jfnf;Fu @ lbg] sfo{qmddf gu/kflnsfsf

sd{rf/L >L xl/k|;fb u'/fufO{sf] k]ZsL km5\of}{6 u/L ?=# nfv &% xhf/ vr{ n]v]sf]df b]xfoadf]lhd

b]lvof] .

11.1. b}lgs e|d0f eQf lgodfnLn] !% lsnf]ld6/ leqsf] e|d0f eQf e'QmfgL ug{ ldNg] Joj:yf u/]sf]

5}g . sfo{qmd cGtu{t lkmSndf afnjflnsfsf] jf/]df !@ hgfn] @ lbg cg'udg u/]sf] egL k|lt

JolQm k|lt lbg ! xhf/ sf b/n] ?=@$ xhf/ e'QmfgL u/]sf] b]lvG5 . gu/ If]q leq cg'udgdf

pQm ;'ljwf e'QmfgL ug]{ cfwf/ gb]lvPsf]n] ;DalGwtaf6 c;'n ug{' kg]{ b]lvG5 .

11.2. cy{ dGqfnosf] sfo{ ;~rfng lgb]{lzsfn] tf]s] adf]lhd :6]zg/L pkl:yt k|ltJolQm !%) :6]zg/L

tyf vfhf afkt k|lt JolQm @)).– vr{ ug{ kfpg]df ^% hgfnfO{ :6]zg/L afkt ?=( xhf/

%%).– tyf vfhf vr{ afkt @ lbgsf] ?=@^ xhf/ u/L ?=#% xhf/ vr{ ug{ kfpg]df ?=^% xhf/

vr{ n]v]sf]n] a9L vr{ n]v]sf] ?=#) xhf/ c;'n tyf lkmtf{ bflvnf ug{'kg]{ b]lvG5 .

12. kmf+6jf/L k]z gePsf] M afnSnj g]6js{ afnclwsf/ / afnd}qL :yfgLo ;/sf/sfnflu ?=! nfv

&% xhf/ vr{ n]v]sf]df ;f]sf] kmfF6jf/L tyf sfo{qmd ;~rfng u/]sf] >]:tf k]z ug{'kg]{b]lvG5 .

13. ;fem} v/Lb M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod #! adf]lhd ?=!) nfv eGbf a9L

nfut cg'dfg ePsf] dfn;fdfg vl/b l;njGbL af]nkq4f/f ug{'kg]{ Joj:yf 5 . gu/kflnsfn]

ljleGGf v/Lb !! nfv !% xhf/df vl/b sfo{ vl/b lgodfjnL adf]lhd gu/L ;fem} vl/b u/]sf]

kfO{of] .o;/L vl/b lgodfjnLsf] k|fjwfg ljkl/t bl/b ubf{ a9L nfut k/]sf] / k|lt:kwf{ k|dfl0ft

ePsf] 5 . vl/b sfo{ ubf{ k|lt:kwf{Tds ?kdf ug{'kb{5 .

14. ejg lgdf{0fM gu/kflnsf ejg lgdf{0f sfo{sf nflu ?=@ s/f]8 & nfv %( xhf/ sjf]Ng] Ps

lgdf{0f ;]jf;+u @)&@.&.!^ df @)&#.!@.!% leq ;DkGg ug]{ u/L ;Demf}tf ePsf] b]lvG5 . pQm

lgdf{0f sfo{ cGtu{t xfn ;Dd ?= ! s/f]8 ^%nfv ^# xhf/ vr{ ePklg lgdf{0f ;DkGg ePsf]

b]lvPg . :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod !@( tyf vl/b ;Demf}tf

adf]lhd tf]s]sf] cjlwdf sfo{ ;DkGg ug{ g;s] k|ltlbg )=)% k|ltztsf b/n] k"j{ lgwfl/t

Ifltk"lt{ ltg'kg]{ Joj:yf 5 . lgdf{0f Jojf;flon] @)&#.!@.!% df sfo{ ;DkGg ug{'kg]{df cfly{s

aif{sf] cGt ;DkGg gePsf]n] k|ltlbg ( xhf/ !*%.– sf b/n] !)* lbgsf] ?= ( nfv (! xhf/

c;'n u/L sfo{ ;DkGg ug{'kg]{ b]lvG5 .

15. ljn e/kfO{ gePsf] Mbftfx?n] lbPsf] hUuf gu/kflnsfsf] gfddf /lhi6«]zg ubf{ nfu]sf] vr{ ?=*

xhf/ Ps k|fljlws sd{rf/LnfO{ ;f]wegf{ e'QmfgL u/]sf]df zx/L :jf:Yo s]G›sf] hUuf /lhi6«]zg

afkt n]vfk9L vr{sf] ?=@ xhf/sf] ljn e/kfO{ k]z ePsf] b]lvPg .

16. nuj's k]z gePsf] M ;jf/L ;fwgdf k|of]u ePsf] OGwgsf] nua's /fVg' kb{5 . o;/L ;fwg

pNn]v gu/L l8h]n ^&@ ln6/ vl/b u/L Ps :6f];{nfO{ ?=%) xhf/ e'QmfgL u/]sf]df ;f] k|of]u

u/]sf] nua's k]z gePsf]n] k]z ug'{kg]{ b]lvG5 .

17. vr{ k'li6 gePsf ] M lx6frL Po/ sl08;g @ j6f vl/b u/L ?=@ nfv *( xhf/ e'QmfgL u/]sf]df

lhG;L vftfdf cfDbfgL afFw]sf] kfOof] . ;f]sf] h8fg / 6«fG;kf]6]{zg vr{ Ps ;le{; ;]G6/

ljtf{df]8nfO{ ?=!* xhf/ / lkml6Ë P;];/Lh ?=!% xhf/sf] e'QmfgLdf ? ## xhf/ P;];l/hsf]

ljj/0f x'g v'n]sf] kfO{Pg .

18. ;Demf}tf k]z gePsf] M nlIft ;d'x ljhsf; sfo{qmd cGtu{t afn d}qL :yflgo zfvfg tyf

afn clwsf/ k|j4{g sfo{qmd ;~rfng u/L ?=$ nfv @) xhf/ k]ZsL km5{\of}{6 / ?=! nfv *)

xhf/ e'QmfgL ;d]t ?=^ nfv dfgj clwsf/L ;~rfng tyf zflGt sfo{ ;d'x g]kfnn] sfo{qmd



;~rfng u/L vr{ n]v]sf]df pQm ;+:yf;+u ePsf] ;Demf}tf cg';f/ eP gePsf] :ki6 ug]{ laj/0f

k]zug'{ kb{5 .

19. k|lt:kwf{M ;fj{hlgs vl/b P]g, @)^# sf] bkmf @^-^_ adf]flhd af]nkqbftfn] cfk;df ldn]dtf]

u/L af]nkq bflvnf u/]df af]nkq /2 ug{'kg]{ Joj:yf /x]sf] 5 .sfof{non] of] aif{ % lgdf{0f

sfo{sf] nfut cg'dfg ? $# nfv ($ xhf/ ePsf]df ? $# nfv # xhf/ :jLs[t u/L lgdf{0f

sfo{ ePsf] 5 . af]nkq ljqmL tyf btf{ # j6f ePsf]df cfjZos sfuhft k]z gu/L nfut

cg'dfgsf] t'ngfdf sd sjf]n u/L lgdf{0f sfo{ u/]sf] kfOof] . ljqmL, btf{, tyf cfjZos

sfuhft cWofjlws u/L k|lt:kwf{sf] dfWodaf6 vl/b Joj:yfkg ug'{ kb{5 .

20. vftfM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #( df gu/kflnsfn] /fVg'kg]{

>]:tfsf] 9fFrf tf]s]sf] 5 . ;f]xL cGtu{t cfDbfgLtkm{sf vftfx? cg';'rL !) b}lgs lzif{sut cfo

;+sng nufPtsf cfo;+u ;DalGwt vftfx? /fVg'kg]{df /fv]sf] kfOPg . vftfx? g/fVbf

gu/kflnsfsf] b}lgs cfDbfgL, a}+s bflvnf Plsg tyf le8fg ug{ ;lsPg . ctM lgodfjnLn]

tf]s] adf]lhdsf vftfx? /fVg' kg]{ b]lvG5 .

21. l9nf bflvnfM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ adf]lhd sfo{nodf k|fKt cfDbfgL

t'?Gt bflvnf ug{'kg]{ Joj:yf u/]sf] 5 . gu/kflnsfsf] cfDbfgL ? !! nfv ^ xhf/ ;dodfg}

bflvnf u/]sf] kfO{Pg .o;/L cfDbfgL /sd ;doddfg} bflvnf gubf{ cfDbfgL /sd lxgfldgf x'g

;Sg] x'Fbf lgodfjnL adf]lhd ;dodfg} ;+l~rtsf]if bflvnf ug{'kg]{ b]lvG5 .

22. sd{rf/L ;'ljwf e'QmfgL ubf{ vr{sf] dfkb08 / gu/ kl/ifb\sf] lg0f{o adf]lhd ug{' kb{5 .

gu/kflnsfdf sfo{/t ljleGg sd{rf/Lx?nfO{ ;'ljwfsf] :ki6 dfkb08 tyf lg0f{o a]u/ ?=@ nfv

#% xhf/ e'QmfgL ePsf] kfO{of] . o;/L :ki6 dfkb08 tyf lg0f{o a]u/ /sd e'QmfgL x'Fbf cfjZos

Jooef/ k/]sf] 5 . /sd vr{ ubf{ e'QmfgLsf] dfkb08 tyf lg0f{osf cfwf/df x'g' kb{5 . ctM

sfg'gL ljkl/tsf] ;'ljwf /sd clgoldt b]lvG5 .

18. k|of]hg gv'n]sf] vr{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #(-!_-v_

adf]lhdsf] alu{s/0f adf]lhd lgodfjnLsf] :jLs[t kl/lwleq/xL ljljw vr{ n]Vg ;Sg] Joj:yf

u/]sf] 5 . sfof{non] ? ! nfv ** xhf/ ljljw vr{ n]v]sf]df ;f]sf] k|of]hg gv'nfPsf]n]

sfof{nosf] k|of]hgdf g} vr{ ePsf] xf] egL olsg ug{ ;lsPg . o; k|sf/sf] vr{df lgoGq0f

x'g'kb{5 .

23. vr{ k'li6 gePsf] M :yflgo lgsfo cfly{s k|zf;g lgodfjnL adf]lhd /sd vr{ ubf{ ;f]nfO{

k'li6 x'g] kmfF6jf/L /fVg' kg]{ Joj:yf u/]sf] 5 . ljleGg sf7sf kmlg{r/ 9'jfgL u/]sf] egL ?=#%

xhf/ vr{ n]v]sf]df 9'jfgL u/]sf] kmlg{r/sf] ljj/0f ;+nUg u/]sf] b]lvPg . /sd vr{ ubf{ vr{

k'li6 ug]{ ljj/0f /fVg] ug{'kb{5. ctM 9'jfgL vr{ olsgx'g ;s]g .

24. df]jfOn l/rfh{M ;fj{hlgs ;|f]taf6 JolQmut k|of]hgfsfnflu k|of]ux'g] vr{ ug{ ldNb}g . b'O{

sd{rf/Ln] s'n ?=( xhf/ df]jfOn l/hfr{ afkt vr{ u/L ;f]wegf{ lnPsf] b]lvof] . sfg'gn]

Joj:yf gu/]sf] ;'ljwf lnPsf] /sd c;'n u/L ;+l~rtsf]if bflvnf ug{'kg]{b]lvG5 .

25. ;fljs uf]v]{ ufpF ljsf; ;ldlt M n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo 5g M



cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?= ! nfv ** xhf/

a}+s bflvnf u/L a}s gubL lstfadf kf]li6ª u/]sf] sfof{nosf] egfO{ /x]sf]df gubL /l;b lgoGq0f

vftf, cfDbfgL /l;b,b}lgs cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s cfDbfgL


25.2. cfDbfgL l9nfbflvnfM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd cfDbfgL ePsf]

/sd ;f]xL lbg geP ef]lnkN6 sf]if bflvnf ug{'kg]{ Joj:yf u/]sf] 5 . ufpF ljsf; ;ldltn]

kfnkf]t, l;kmfl/;, 36gf btf{ nufPtsf] ? ! nfv ** xhf/ /fh:j ;+sng u/]sf]df l9nf

bflvnf u/]sf] kfOof] . o;/L cfDbfgL ePsf] /sd & dlxgf ;Dd l9nf u/L cfDbfgL /sd bflvnf

ePsf] 5 . lgodfjnLn] tf]s] adf]lhd bflvnf gubf{ ;fj{hlgs ;DklQsf] unt k|of]u ePsf]

b]lvof] . ctM lgodfjnL adf]lhd cfDbfgL /sd t'?Gt bflvnf ug{' kg]{ b]lvG5 .

25.3. ;l~rsf]ifM ufpFljsf; sf]ifdf ut jif{ b]vL df}Hbft /x]sf] gub ? !# xhf/ sf]if vftfdf bflvnf

gu/]sf]n] ;"of]{bo gu/kflnsfdf x:tfGt/0f ePsf] b]lvPg . pQm /sd ;DalGwtaf6 c;'n u/L

gu/kflnssf] ;+lrt sf]ifdf bflvnf x'gkg]{ b]lvG5 .



26. ;fljs kz'kltgu/ ufpFljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf]

lgod !^&-!_ cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/ ;]jfz"Ns ,b:t'/

tyf cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL

?=% nfv &* xhf/ a}+s bflvnf u/L a}s gubL lstfadf kf]li6ª u/]sf] sfof{nosf] egfO{ /x]sf]df


cfGtl/s cfDbfgL ;DjGwdf Plsg x'g ;lsPg.

27. ;fljs >LcGt' ufpF ljsf; ;ldlt M n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo 5g .


:yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/ ;]jfz"Ns,b:t'/ tyf cGo cfGtl/s

cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=$ nfv #* xhf/




27.2. l9nf bflvnfM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd cfDbfgL /sd ;f]xL lbg

geP ef]lnkN6 sf]if bflvnf ug{' kg]{ Joj:yf u/]sf] 5 . kmfNu'g ;Ddsf] ?= ! nfv ^* xhf/

cfDbfgL ePsf]df lgodfjnL adf]lhd a}+s bflvnf ug]{ u/]sf] kfO{Pg . cfDbfgL ePsf] k'/} bflvnf

gu/L cf+lzs ug]{ sfo{n] cfly{s cg'zf;gsf] kfngf kIf sdhf]/ ePsf] 5 . eg] /sd lxgfldgf

jf gf]S;fg x'g ;Sg] x'Fbf lgodfjnL adf]lhd t'?Gt a}{s bflvnf x'g' kb{5 .

28. ;fljs ;dfna'ª ufpFljsf; ;ldlt Mn]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo 5g .



cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?= @ nfv @% xhf/




28.2. l9nf btf{ bflvnfM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd cfDbfgL /sd ;f]xL

lbg geP ef]lnkN6 sf]if bflvnf ug{' kg]{ Joj:yf u/]sf] 5 . ufpF ljsf; ;ldltdf kfnkf]t,

k+l~hs/0f nufotsf /fh:j cfDbfgL ?=@ nfv $ xhf/ ePsf]df ljleGg % k6sdf pQm /sd a}+s

bflvnf ePsf] 5 . cfDbfgL ePsf] /sd k'/} a}+s bflvnf gu/L cf+lzs ug]{ sfo{n] cfly{s

cg'zf;gsf] kfngf kIf sdhf]/ ePsf] 5 . eg] /sd lxgfldgf jf gf]S;fg x'g ;Sg] x'Fbf lgodfjnL

adf]lhd t'?Gt a}{s bflvnf x'g'kb{5 .

29. ;fljs nIdLk'/ ufpF ljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod

!^&-!_ cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/ ;]jfz"Ns, b:t'/ tyf

cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=% nfv

%& xhf/ a}+s bflvnf u/L a}s gubL lstfadf kf]li6ª u/]sf] sfof{nosf] egfO{ /x]sf]df gubL /l;b

lgoGq0f vftf, cfDbfgL /l;b,b}lgs cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s

cfDbfgL ;DjGwdf Plsg x'g ;s]g .

a]?h" l:ylt

of] jif{sf] n]vfk/LIf0faf6 ?=@( nfv ^@ xhf/ z'? a]?h" /x]sf]df n]vfk/LIf0fsf] k|f/lDes

k|ltj]bg k|ltlqmof kl5 ?=@ nfv $^ xhf/ km5\of}{6 eO{ ?=@& nfv !^ xhf/ dWo] c;'n ug'{kg]{ ?=!! nfv

!^ xhf/, lgoldt ug'{kg]{ ?=!! nfv (% xhf/ / k]ZsL ?=$ nfv % xhf/ afFsL] 5 .



kmfskmf]sy'd ufpFkflnsf


ut jif{sf] ?=$ nfv (& xhf/ / of] jif{ ?=^ s/f]8 #) nfv !! xhf/ ;d]t ?=^ s/f]8 #% nfv *

xhf/ cfo eO{ ?=% s/f]8 &^ nfv (^ xhf/ vr{ u/L ?=%* nfv !@ xhf/ afFsL /x]sf] 5 . n]vfk/LIf0faf6

b]lvPsf pNn]Vo Joxf]/f lgDgfg';f/ 5g\M

1. cfly{s cj:yfM g]kfnsf] ;+ljwfgsf] wf/f @@( df :yfgLo tx cGtu{tsf k|To]s ufpFkflnsf /

gu/kflnsfdf Ps :yfgLo ;l~rt sf]if /xg], To:tf] sf]ifdf ufpFkflnsf jf gu/kflnsfnfO{ k|fKt


gu/kflnsfn] lnPsf] C0f /sd / cGo ;|f]taf6 k|fKt x'g] /sd hDdf x'g]5 eGg] Joj:yf /x]sf] 5 ._

o; cfly{s aif{df ;fljs % ufpF ljsf; ;ldltx?sf] z'? df}Hbft, ;fdflhs ;'/Iff eQf, ufFp

kflnsf cg'bfg tyf cfGtl/s cfo ;d]t ?=# s/f]8 && nfv (! xhf/ hDdf cfDbfgL / pNn]lvt

lzif{sx?df?= # s/f]8 !( nfv &( xhf/ vr{ eO{ ?= %* nfv !@ xhf/ df}Hbft af+sL /x]sf]

b]lvPsf] 5 . of] aif{sf] s'n cfDbfgL ?= # s/f]8 && nfv (! xhf/ df cfGtl/s ;|f]tsf] cfDbfgL

hDdf ?= @ nfv *^ xhf/ -)=&^ k|ltzt_ /x]af6 cfGtl/s ;|f]t a9fpg cfjZos Joj:yf ug{'kg]{

b]lvPsf] 5 .

2. n]vfk|0ffnLM :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL @)^$ adf]lhd ufp+ lasf;

;ldltsf] xsdf gubdf cfwfl/t bf]xf]/f] n]vf k|0ffnL /fVg'kg]{ Joa:yf ePtfklg ufpkflnsfn]

;+lrt sf]if, rfn" vftf / k'Flhut vftfsf] a}+s gulb lstfa afx]s cGo sf]if vftfx?sf] a}+s gulb

lstfa tof/ u/]sf] kfOPg .

3. cfGtl/s lgoGq0f k|0ffnLMcfGtl/s lgoGq0f k|0ffnL ljleGg P]g lgod Pj+ sfol{\jlwdf pNn]v ePsf

sfof{nosf] sfd;+u ;DalGwt cfGtl/s lgoGq0fsf] Joj:yfsf] sfof{Gjog ug{'kg]{ ;DjGwdf d"Nof+sg

ubf{ lng] gu/]sf], d'No gv'n]sf] k'/fgf ;fdfgsf] d'No sfod u/L lhG;L clen]v cfBfjlws gu/]sf]

5}g,;jf/L ;fwgsf] O{Gwg vr{ ubf{ ;f]sf] nuj's g/fv]sf], lhG;L lg/LIf0f u/L k|ltj]bgdf pNn]v

eP adf]lhd k'/fgf ;fdfgsf] dd{t, ;+ef/ / lnnfd laqmL ug]{ h:tf lhG;L Joj:yfkg sfo{ ePsf]

5}g, To:t} cfGtl/s cfosf] clen]v Jojl:yt gu/]sf] k|of]u ul/g] /l;bsf] /l;b lgoGq0f vftf

g/fv]sf], vKg] lhG;Lsf] ;+s]tLs/0f ug]{ tyf clen]v Joj:yfkg u/]sf] 5}g . jflif{s cfly{s

sf/f]jf/ k|ltj]bg tof/ gu/]sf] l:ylt b]lvof] . b}lgs ?kdf cfDbfgL n]vfdf n]vf+sg gx'g] tyf

gu/kflnsfn] /fhZj ;+sngsf nflu k|of]u ug]{ ;km6j]o/ dWo] lgoGq0fsf nflu ljjlw /fhZjsf]

/l;b g+ k|efjsf/L /x]sf] ePklg sfo{no aflx/ k|of]u x"g] kfsL{ª z"Ns / Eo'6fj/ z'Ns /fhZj

;+sngsf nflu k|of]u x"g] /l;bsf] lgoGq0f vftf g/x]sf] . To:t} vfg]kfgLsf] /fhZj ;+sng ug{

k|of]u ePsf] :km6j]o/sf] /l;b lgoGq0f k|efjsf/L g/x]sf] l:ylt b]lvof] .

4. /fh:j c;'nLtyf bflvnfM cfly{s sfo{lalw P]g, @)%% sf] kl/R5]b $ bkmf !@,!#n] /fh:j tyf

;/sf/L /sd sfof{nodf k|fKt ePkl5 ;f]xL lbg jf ;f]sf] ef]lnkN6 a}s bflvnf ug{'kg]{,k|fKt cfosf]


hl/jfgf tyf laefluo sf/afxL ;d]tsf] Joj:yf /x]sf] 5 . To;}u/L :yfgLo lgsfo cfly{s k|zf;g

lgodfjnL @)^$ sf] kl/R5]b ^ n] klg :yfgLo lgsfosf] kl/ifbsf] lg0f{o cg';f/ laleGg >f]tjf6

cfGtl/s cfo cfh{g ug{ ;Sg] Joj:yf u/]sf]df ;flassf :yfgLo lgsfo tyf xfnsf :yfgLo

txx?jf6 n]vfk/LIf0fsf] qmddf /fh:j cfDbfgLsf] lg0f{o b]lv c;'nL tyf bflvnf ;Ddsf clen]v

Jojl:yt u/L >]:tf k]z u/]sf] kfOPg .

5. cfDbfgL l9nf bflvnfMcfly{s sfo{lalw P]g, @)%% sf] kl/R5]b $ bkmf !@, !# n] /fh:j tyf

;/sf/L /sd sfof{nodf k|fKt ePkl5 ;f]xL lbg jf ;f]sf] ef]lnkN6 a}s bflvnf ug{'kg]{ ,k|fKt

cfosf] clen]v cWofjlws u/L ;f]sf] n]vfk/LIf0f u/fpg] lhDd]jf/L sfof{no k|d'vsf] x'g] / ;f]

gu/]df hl/jfgf tyf laefluo sf/afxL ;d]tsf] Joj:yf /x]sf] 5 . cfDbfgL /sd lgodfjnLn] tf]s]

jdf]lhd bflvnf ug{' kg]{df ;f] u/]sf] b]lvPg . sfo{noaf6 lzif{sut cfDbfgLsf] vftf tyf cfDbfgL

/l;b k]z gePsf] / cfly{s ljj/0fdf cfGt/Ls cfo a}+s bflvnfsf] cfwf/df k|:t"t ul/Paf6

:yfgLo txsf] af:tlas /fh:j c;'nL / bflvnf lgodfg';f/ ePsf] b]lvPg . cfDbfgL /sd

lgodfjnLn] tf]s] jdf]lhd ug{'kb{5 .

6. ;|f]t gS;f+sgM :yfgLo :jfoQ zf;g P]g, @)%% tyf lgodfjnL @)%^ adf]lhd k|To]s ufp+kflnsf

/ gu/kfnLsfn] cfˆgf] If]qleqsf] z}lIfs, ef}uf]lns ca:yf, k|fs[lts ;|f]t cGt/ut vfgL, h+un

tyf cGo ;|f]t, k'jf{wf/ cGtu{t ;8s, k'n, vfg]kfgL nufotsf] clen]v tyf ;|f]t gS;fFsg jf

ufp+ kflnsfsf] k|f]kmfO{n tof/ ug{'kg]{df ;f] tof/ u/]sf] kfO{Pg .



7. jflif{s vl/b of]hgf tof/ gu/]sf]M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod *-!_ n] ;fj{hlgs

lgsfon] jflif{s b; nfv ?k}+ofFeGbf a9L /sdsf] vl/b ug{'kg]{ ePdf cfufdL cfly{s jif{sf]

cg'dflgt jflif{s sfo{qmd tyf ah]6 tof/ ubf{ cfufdL cfly{s jif{df ug]{ jflif{s vl/b of]hgf

tof/ ug{'kg]{ Joj:yf 5 . sfof{non] of] aif{ ?=@* nfv (% xhf/ sf] vl/b sfo{ u/]sf]df jflif{s

vl/b of]hgf tof/ u/]sf] gkfO{Psf]n] lgodsf] kfngf ePsf] b]lvPg .





9. clen]vM a/a'emf/y ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=!=!=#/$&(

ldlt @)&#/!@/@% sf] cfly{s sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf]

bkmf !& adf]lhd ufpFkflnsf tyf gu/kflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldlt tyf


gu/kflnsfdf sfod u/L lgodfg';f/ k]ZsL km5\of}{6 tyf a]?h' ;Dk/LIf0f sfo{ug{'kg]{df o;

ufFpkflnsfdf ;dflxt ePsf ;flassf ufpFlasf; ;ldltsf] a]?h' nut tyf ;Dk/LIf0fsf] clen]v

ufpFkflnsfn] Plsg u/L cWofjlws gu/]sf]n] ufpFkflnsfn] pQm Joj:yfsf] sfof{Gjog ug{'kb{5 .





;DklQsf] clen]v tyf lhG;L nut vftf ;+jt @)&$ c;f/ d;fGt leq :yfgLo txn] tof/ u/L

k|lta]bg tof/ ug{'kg]{ Joj:yf u/]sf]df o; ufFp kflnsfn] ;DklQsf] clen]v tyf lhG;L nut

tof/ gu/]sf] tyf k|ltj]bg ;fj{hlgs u/]sf] gkfO{Psf]n] cfb]zsf] kflngf ul/ clen]v cWofjlws

ul/g' kb{5 .

11. k|df0f k]z gePsf]M e|d0f vr{ tLg hgf JoQmLx?n] k]z u/]sf] ldlt pNn]v gePsf] e|d0f lansf]

cfwf/df ?=% nfv !@ xhf/e"QmfgL u/]sf] b]lvPsf] ePtfklg ;DalGwt JoQmLn] /sd a"em]sf]

b]lvPg . pQm /sd dWo] sfo{no k|d"vn] k]z u/]sf] ?=!& nfv a/fa/sf] e|d0f lansf] kl/If0f ubf{

lgjf{rg uf]i7L # lbg / :yfgLo tx ;+rfng uf]li7df % lbg efu lng hf+bfsf] e|d0f vr{ ePsf]

ePtfklg pQm uf]i7Ldf ;xefuL x"g ul/Psf] cg"/f]w hfgsf/L tyf ufp+kflnsfsf] tkm{af6 uf]i7Ldf

;xefuL x"g k7fOPsf] kq ;+nUg u/]sf] b]lvPg . t;y{ e|d0f cfb]z j]u/ /sd e'QmfgL ePsf] pQm

/sdsf] e'QmfgL ;DjGwdf Plsg ;lsPg .

12. d'=c=s/ btf{M ;fj{hlgs v/Lb lgodfjnL, @)^$ sf] lgod !( adf]lhd ? @) xhf/ eGbf j9Lsf]

v/Lb sfo{ ubf{ d'=c= s/df btf{ ePsf] JoQmL, kmd{, ;+:yf af sDkgL;u dfq vl/b ug{'kg]{df ? **

xhf/sf] dfn;fdfg vl/b d'=c= s/ df btf{ gePsf ;Fu sf/f]jf/ u/]sf] b]lvof] . v/Lb sfo{ ubf{

lgodsf] k|fjwfgsf] kfngf ug{'kg]{ b]lvof] .

13. ;flas kmfskmf]s ufpFljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod

!^&-!_ cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/ ;]jfz"Ns, b:t'/ tyf

cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=%*



;s]g.

14. ;flas cfdrf]s ufpFljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod

!^&-!_ cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/ ;]jfz"Ns,b:t'/ tyf cGo

cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=$) xhf/

egL a}+s bflvnf u/]sf] cfwf/df cfDbfgL hgfPsf] 5 .gubL /l;b lgoGq0f vftf, cfDbfgL


;s]g.

14.1. bflvnf gePsf] M ut cf=a= sf] n]vfkl/If0fdf ?=()*.– sf] gub df}Hbft b]lvPsf]df pQm df}Hbft

>]itfdf lhDd]jf/L g;f/]sf] x'gfn] n]vfk/LIf0fsf nflu k]z ePsf] cfo Joo ljj/0fdf gub df}Hbft

/x]sf] /sd ufpF kflnsfdf x:tfGt/0f gePsf]n] ufpF kflnsfsf] ;+lrt sf]ifdf bflvnf u/]sf] k|df0f

k]z x'gkg]{ b]lvG5 .



15. ;flas km"PtKkf ufpFljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod


cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=&)

xhf/ egL a}+s bflvnf u/]sf] cfwf/df cfDbfgL hgfPsf] 5 . gubL /l;b lgoGq0f vftf, cfDbfgL

/l;b, b}lgs cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s cfDbfgL ;DjGwdf Plsg x'g

;s]g.

15.1. clu|d s/M rfn' vr{ cGtu{t cf=a= n]vfkl/If0f vr{ afkt ?=@@ xhf/ n]vf+sg u/]sf] b]lvPsf] t/

n]vfk/LIf0f z'Nssf nflu lan k]z gePsf], n]vfk/LIf0f z'Ns ;lxtsf] lgo'lQm k]z gePsf] tyf

pQm e"QmfgLdf ? #,#)).–s/ slt gePsf] /sd c;'n ug'{kg]{ b]lvG5 .

16. ;flas n'Db] ufpFljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod !^&-!_

cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/, ;]jfz"Ns,b:t'/ tyf cGo

cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=%@ xhf/ a}+s

bflvnf u/]sf] cfwf/df cfDbfgL hgfPsf] 5 . gubL /l;b lgoGq0f vftf, cfDbfgL /l;b, b}lgs

cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s cfDbfgL ;DjGwdf Plsg x'g ;s]g.

16.1. ljn e/kfO{ gePsf]M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] :jLs[t ah]6 leqsf]

/sd vr{ ubf{ clwsf/ k|fKt clwsf/Laf6 vr{sf ljn e/kfO{ :jLs[t u/fO{ vr{sf ljn e/kfO{

;lxt n]vf /fVg'kg]{ Joj:yf 5 . ljn e/kfO{ gePsf] Joxf]/f b]xfodf pNn]v 5 M

16.2. jfo/n]; OG6/g]6 jfktsf] vr{ ?=$% xhf/sf] vr{ k"i6\ofO{ ug]{ lan tyf sfuhft k]z gePsf] k];

ug{'kg]{ b]lvG5 .

16.3. afnaflnsf Ifdtf lasfzsfnflu $ j6f ljleGg :s'naf6 k]z ePsf] lansf] cfwf/df n]vf+sg

ul/Psf] ?= $& xhf/ sf ;DaGwdf kl/If0f ubf{ uflj; af6 ;fdflhs kl/rfnsn] r]s dfkm{t /sd

a"em]sf] elgPtfklg ljwfnonfO{ /sd a"emfPsf] k|df0f k]z gePsf]n] pQm k|df0f k]z ug'{kb{5 .

16.4. af+sLM laut nfdf] ;do b]lv cNof ePsf] k]ZsL o; cfly{s jif{df km5of}{6 x'g g;ls lhDj]jf/L

;fl/Psf] @ JoflQmsf] k]ZsL ?=! nfv #) xhf/:yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)^$

adf]lhd km5{\of}6 ug{' kg]{df n]vfk/LIf0f cjlw ;Dd klg km5{\of}6 ePsf] b]lvPg . ljut jif{ b]vL

afFsL k]ZsL km5{\of}6 ug]{ tkm{ sfof{nosf] Wofg hfg h?/L 5 .

17. ;flas PstKkf ufpFljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod

!^&-!_ cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/, ;]jfz"Ns,b:t'/ tyf

cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=$!


/l;b, b}lgs cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s cfDbfgL ;DjGwdf Plsg x'g

;s]g.

17.1. j9L e|d0f vr{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL jdf]lhd b}lgs tyf e|d0f eQf e'QmfgL

ug{'kb{5 .

17.1.1. Ps sd{rf/Lsf] @)&#.^.!! b]lv !# tyf ldlt @)&#.%.! b]lv $ ;Dd e|d0f cfb]zdf d"sfd

gv"n]sf] tyf lghsf] ldlt pNn]v gePsf] e|d0f lansf] cfwf/df ?=!! xhf/ dWo] oftfoft vr{

?=!^)).– sf] lan gePsf] tyf ;fy} kms]{sf] lbgsf] nflu Ps rf}yfO b/df dfq e'QmfgL ug{"kg]{df

cfwf b/df e"QmfgL eO{ ?= @&)).- clws e'QmfgL ePsf] b]lvPsf] ? @&)).– c;'n ug{'kg]{ b]lvG5 .

17.1.2. uf=lj=;=;lrjn] sfof{nosf] nflu @)&#.^.! b]lv ( tyf cGo @ e|d0f vr{ dWo] e|d0f cfb]zdf

d"sfd gv"n]sf] tyf lghsf] ldlt pNn]v gePsf] e|d0f lansf] cfwf/df ?=@!,#)).– dWo] oftfoft

vr{ ?=@,$)).– sf] lan gePsf] ;fy} kms]{sf] lbgsf] nflu Ps rf}yfO{ b/df dfq e'QmfgL ug{"kg]{df

cfwf b/df e"QmfgL eO{ !,*)).– a9L e'QmfgL ePsf] b]lvPsf] c;'n ug{' kg]{ b]lvPsf] 5 .

17.2. ef8f s/ ;+nUgM lan cg';f/ a; g+= &!@! gf} lbgsf] nflu l/h{e u/]afkt ef8f ?=! nfv *(

xhf/ e'QmfgL u/]sf] b]lvPsf] ePtfkgL pQm vr{sf] k|of]hg :Ki6 gePsf] ;fy} pQm ef8f e"QmfgLdf

!) k|ltztsf b/n] ?=!*,()).– s/ s§f u/]sf] gb]lvPsf]n] pQm /sd c;'n u/L /fhZj bflvnf

ug'{kg]{ b]lvG5 .

a]?h' l:ylt

of] jif{sf]] n]vfk/LIf0faf6 ?=@ nfv %) xhf/ a]?h' /x]sf]df;f]dWo] c;'n ug'{kg]{ ?=@& xhf/,

lgoldt ug'{kg]{ ?=(# xhf/ / k]ZsL ?=! nfv #) xhf/ afFsL /x]sf] 5 .



r'nfr'nL ufpFkflnsf


ut jif{sf] df}Hbft ?=@ nfv (( xhf/ / of] jif{ ?=* s/f]8 !& nfv #@ xhf/ ;d]t ?=* s/f]8

@) nfv #! xhf/ cfo eO{ ?=& s/f]8 $ nfv *& xhf/ vr{ u/L ?=! s/f]8 !% nfv $$ xhf/ afFsL

/x]sf] 5 . n]vfk/LIf0faf6 b]lvPsf Joxf]/f lgDgfg';f/ 5g\M

1. cfly{s cj:yfM of] aif{df ;fljs @ ufpFljsf; ;ldltx?sf] z'? df}Hbft, ;fdflhs ;'/Iff eQf,

ufFp kflnsf cg'bfg tyf cfGtl/s cfo ;d]t ?= # s/f]8 % nfv ^! xhf/ hDdf cfDbfgL /

pNn]lvt lzif{sx?df ?=@ s/f]8 $^ nfv $ xhf/ vr{ eO{ ?=%( nfv %^ xhf/ df}Hbft af+sL

/x]sf] b]lvPsf] 5 . of] aif{sf] s'n cfDbfgL ?=# s/f]8 @@ nfv #^ xhf/df cfGtl/s ;|f]tsf]

cfDbfgL hDdf ?=* nfv & xhf/ -@=%) k|ltzt_ /x]sf] b]lvPaf6 ufpFkflnsfsf] cfGtl/s ;|f]tsf]

cj:yf gfh's b]lvPsf] 5 . o; ufpFkflnsfn] cfGtl/s ;|f]t a9fpg cfjZos Joj:yf ug{'kg]{

b]lvPsf] 5 .

2. n]vfk|0ffnLM :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ adf]lhd ufp+lasf;

;ldltsf] xsdf gubdf cfwfl/t bf]xf]/f] n]vf k|0ffnL /fVg'kg]{ Joa:yf ePtfklg cfGtl/s cfotkm{


3. cfGtl/s lgoGq0f k|0ffnLM ljleGg P]g lgod Pj+ sfo{ljlwdf pNn]v ePsf sfof{nosf] sfd;+u

;DalGwt cfGtl/s lgoGq0fsf] Joj:yfsf] sfof{Gjog ug{'kg]{ ;DjGwdf d"Nof+sg ubf{ b}lgs tyf

e|d0f eQf vr{sf] lan e'QmfgL ubf{ e|d0f k|ltj]bg ;+nUg gu/]sf], d'No gv'n]sf] k'/fgf ;fdfgsf]

d'No sfod u/L lhG;L clen]v cfBfjlws gu/]sf] tyf clGtd n]vfk/LIf0faf6 cf}NofPsf] a]?h"

clen]v Jojl:yt 5}g . To:t} sfo{ljj/0f tof/ ul/ sd{rf/Lsf] clwsf/ lhDj]jf/L lbPsf] 5}g .

lhG;L lg/LIf0f u/L k|ltj]bgdf pNn]v eP adf]lhd k'/fgf ;fdfgsf] dd{t, ;+ef/ / lnnfd laqmL

ug]{ h:tf lhG;L Joj:yfkg sfo{ gePsf], cfGtl/s cfosf] clen]v Jojl:yt gu/]sf] tyfk|of]u

ul/g] /l;bsf] /l;b lgoGq0f vftf /fv]sf] 5}g .

4. /fh:j c;'nL tyf bflvnfM cfly{s sfo{lalw P]g, @)%% sf] kl/R5]b $ bkmf !@,!# tyf / :yfgLo

lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] kl/R5]b ^ cg';f/ :yfgLo lgsfo tyf xfnsf

:yfgLo txx?jf6 /fh:j cfDbfgLsf] lg0f{o b]lv c;'nL tyf bflvnf ;Ddsf clen]v Jojl:yt

u/L >]:tf k]z u/]sf] kfOPg . :yfgLo txjf6 laz]if Wofg lbO{ cfj:os lg0f{o tyf sfof{Gjog

ul/ cfGtl/s cfosf] plrt kl/rfng x'g'kb{5 .

5. jflif{s vl/b of]hgf tof/ gu/]sf]M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod *-!_ n]

;fj{hlgs lgsfon] jflif{s b; nfv ?k}+ofFeGbf a9L /sdsf] vl/b ug{'kg]{ ePdf cfufdL cfly{s

jif{sf] cg'dflgt jflif{s sfo{qmd tyf ah]6 tof/ ubf{ cfufdL cfly{s jif{df ug]{ jflif{s vl/b

of]hgf tof/ ug{'kg]{ Joj:yf 5 . sfof{non] of] aif{ ?=@* nfv (% xhf/ sf] vl/b sfo{ u/]sf]df

jflif{s vl/b of]hgf tof/ u/]sf] gkfO{Psf]n] lgodsf] kfngf ePsf] b]lvPg .






@)&#.!@.@% sf] cfly{s sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf] bkmf

!& adf]lhd ufpFkflnsf tyf gu/kflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldlt tyf





ug{'kb{5 .




ufpFkflnsfn] ;d]t k|fKt x'g cfPsf] cfDbfgLsf] bf]xf]/f] n]vf k|0ffnLdf n]vf+sg u/]sf] b]lvPg .

ctM ufpFkflnsfnfO{ k|fKt x'g] cfo /sdsf] bf]xf]/f] n]vfk|0ffnLsf] cfwf/df clen]v /fVg'kb{5 .








u/L k|lta]bg tof/ ug{'kg]{ Joj:yf u/]sf]df o; ufFp kflnsfn] ;DklQsf] clen]v tyf lhG;L



10. ;+l~rsf]if M ufp+kflnsfn] k]z u/]sf] a}+s gulb lstfadf ;+lrt sf]ifsf] sf/f]af/ cBfjlws ePsf]

kfOPg ;fy} cGosf]ifsf] clGtd df}Hbft ;d]t a}+s gulb lstfadf cBfjlws ePsf] 5}g .

ufp+kflnsfn] s/ bflvnf u/]sf] egL ?=!,)!(.– sf] ef}r/ p7fPsf], t/ s] afktsf] s/ blvnf

ug'kg]{ egL yfxf gePsf] ;fy} pQm s/ bflvnfsf] r]s sf6]sf] gb]lvPsf]n] pQm /sd bflvnf

ug{'kg]{ b]lvG5 .

11. cfo n]vfM ufpFkflnsfn] s"g} cfDbfgL gu/]sf] tyf ;DalGwt j8f sfo{non] dfnkf]t, b:t'/

nufotaf6 cfDbfgL u/]sf] /sd ufp+kflnsfdf bflvnf u/]sf] b]lvPsf] >]:tf kl/If0f ubf{ clwsf+z

j8f sfo{noaf6 lzif{sut cfDbfgLsf] vftf tyf cfDbfgL /l;b k]z gePsf] / cfly{s ljj/0fdf

cfGt/Ls cfo a}+s bflvnfsf] cfwf/df k|:t"t ul/Paf6 :yfgLo txsf] af:tlas /fh:j c;'nL /

bflvnfdf ;'wf/ ug'{kg]{ b]lvPsf] 5 .

12. 3/ ef8fM ldlt @)&$.#.!) sf] ef} g+= @^ af6 ePsf] 3/ef8f e'QmfgL ubf{ ;Demf}tf jdf]lhd

ug{'kb{5 . ef8f /sd e'QmfgL ubf{ ;Demf}tf eGbf ?= # xhf/j9L e'QmfgL ePsf] /sd c;'n ug{'kg]{

b]lvG5 .

13. e|d0f k|ltj]bgM ldlt @)&$.#.!# df Ps JolQmsf] k]ZsL km5{\of}6 ul/Psf] cg'udg afktsf] ?=%@

xhf/ tyf e|d0f afkt ?=! nfv %( xhf/sf] Psd'i6 #& j6f e|d0f lan k]z ePsf]df sfd

v'nfO{ cg'udg k|ltj]bg k]z u/]sf] kfO{Pg . ctM b}lgs e|d0f vr{ e'QmfgL lbbf e|d0f k|ltj]bg

k]z ug{'kg]{ b]lvG5 .

14. ;flas r'nfr'nL ufpFljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod


cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?= *

nfv &^ xhf/ a}+s bflvnf u/]sf] cfwf/df cfDbfgL hgfPsf] 5 . gubL /l;b lgoGq0f vftf,

cfDbfgL /l;b, b}lgs cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s cfDbfgL ;DjGwdf

Plsg x'g ;s]g .

15. ;flas ;fskmf/f ufpFljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod


cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] dfnkf]t cfGtl/s cfDbfgL ?=# xhf/ a}+s

bflvnf u/]sf] cfwf/df cfDbfgL hgfPsf] 5 . gubL /l;b lgoGq0f vftf, cfDbfgL /l;b, b}lgs

cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s cfDbfgL ;DjGwdf Plsg x'g ;s]g .

16. clu|ds/M cfos/ P]g, @)%* adf]lhd kfl/>lds e'QmfgLdf clu|d s/s§f u/L e'QmfgL x'g kg]{df

;fljs ;fskmf/f ufpFljsf; ;ldltn] e'QmfgL u/]sf] n]vfkl/Ifssf] lan ?=@% xhf/df !% k|ltzt

s/ gsfl6Psf]n] ? # xhf/ &%).– c;'n u/L /fhZj bflvnf ug{'kb{5 .

a]?h' l:ylt

of] jif{ n]vfk/LIf0faf6 ?=* xhf/ a]?h" /x]sf]df;f]dWo] c;'n ug'{kg]{ ?=& xhf/, lgoldt ug'{kg]{

?=! xhf/ /x]sf] 5 .



dfO{hf]udfO{ ufpFkflnsf


utsf] df}Hbft ?=* nfv @@ xhf/ / of] jif{ ?=& s/f]8 % nfv !& xhf/ ;d]t ?=& s/f]8 !#

nfv #( xhf/ cfo eO{ ?=^ s/f]8 %) nfv && xhf/ vr{ u/L ?=^@ nfv ^@ xhf/ afFsL 5 .





gu/kflnsfn] lnPsf] C0f /sd / cGo ;|f]taf6 k|fKt x'g] /sd hDdf x'g]5 eGg] Joj:yf /x]sf]

5 . o; cfly{s aif{df ;fljs @ ufpF ljsf; ;ldltx?sf] z'? df}Hbft, ;fdflhs ;'/Iff eQf,

ufFpkflnsf cg'bfg tyf cfGtl/s cfo ;d]t ?=# s/f]8 *( nfv *) xhf/ hDdf cfDbfgL /

pNn]lvt lzif{sx?df ?=# s/f]8 @& nfv !* xhf/ vr{ eO{ ?=^@ nfv ^@ xhf/ df}Hbft af+sL

/x]sf] b]lvPsf] 5 . of] aif{sf] s'n cfDbfgL ?=@ s/f]8 (^ nfv !( xhf/df cfGtl/s ;|f]tsf]

cfDbfgL hDdf ?=@ nfv *# xhf/ -)=(^ k|ltzt_ /x]af6 cfGtl/s ;|f]t a9fpg cfjZos

Joj:yf ug{'kg]{ b]lvPsf] 5 .


;ldltsf] xsdf gubdf cfwfl/t bf]xf]/f] n]vf k|0ffnL /fVg'kg]{ / tf]lsPsf cg';"rLx?sf] k|of]u

ug{'kg]{ Joa:yf ePtfklg lgodfjnL adf]lhdsf cg';"rLx?sf] k|of]u u/]sf] kfO{Pg .












vfg]kfgLsf] /fhZj ;+sng ug{ k|of]u ePsf] ;ˆ6j]o/sf] /l;b lgoGq0f k|efjsf/L g/x]sf] l:ylt

b]lvof] .

4. /fh:j c;'nL tyf bflvnfM cfly{s sfo{ljlw P]g, @)%% sf] kl/R5]b $ bkmf !@,!#n] /fh:j tyf


:yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] kl/R5]b ^ n] klg :yfgLo lgsfosf]

kl/ifbsf] lg0f{o cg';f/ laleGg >f]tjf6 cfGtl/s cfo cfh{g ug{ ;Sg] Joj:yf u/]sf]df

;flassf :yfgLo lgsfo tyf xfnsf :yfgLo txx?jf6 n]vfk/LIf0fsf] qmddf /fh:j cfDbfgLsf]

lg0f{o b]lv c;'nL tyf bflvnf ;Ddsf clen]v Jojl:yt u/L >]:tf k]z u/]sf] kfOPg .

5. ;|f]t gS;f+sg M :yfgLo :jfoQ zf;g P]g, @)%% tyf lgodfjnL @)%^ adf]lhd k|To]s

ufp+kflnsf / gu/kfnLsfn] cfˆgf] If]qleqsf] z}lIfs, ef}uf]lns ca:yf, k|fs[lts ;|f]t cGt/ut

vfgL, h+un tyf cGo ;|f]t, k"jf{wf/ cGt/ut ;8s, k'n, vfg]kfgL nufotsf] clen]v tyf ;|f]t

gS;f+sg jf ufp+kflnsfsf] k|f]kmfO{n tof/ ug{'kg]{df ;f] tof/ u/]sf] kfO{Pg .

6. jflif{s vl/b of]hgf tof/ gu/]sf ]M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod *-!_ adf]lhd



of]hgf tof/ ug{'kg]{ Joj:yf 5 . sfof{non] of] vl/b sfo{ u/]sf]df jflif{s vl/b of]hgf tof/

u/]sf] gkfO{Psf]n] lgodsf] kfngf ePsf] b]lvPg .







8. a/a'emf/yM ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=!=!=#/ $&( ldlt

@)&#.!@.@% sf] cfly{s sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kfl/Psf] kl/kqsf] bkmf






ug{'kb{5 .


cg';f/ k|rlnt sfg'g adf]lhd k|fKt x'g cfPsf] cfDbfgL tyf vr{ /sdsf] n]vf bf]xf]/f] n]vf+sg

k|0ffnLdf cfwfl/t /xL /fVg'kg]{ Joj:yf /x]sf]df ;fljs @ ufpF ljsf; ;ldlt / jt{dfg o;



&& cg';f/ ufFpkflnsf jfgu/kflnsf sfod x'+bf ;f] leq ;dflxt ePsf ;flassf ufFplasf;

;ldlt jf gu/kflnsf jf To;sf] s'g} j8fsf] rn crn ;DklQ ,bfoLTj tyf clen]v To;/L



u/L k|lta]bg tof/ ug{'kg]{ Joj:yf u/]sf]df o; ufFpkflnsfn] ;DklQsf] clen]v tyf lhG;L nut


ul/g' kb{5 .

jf8+= # / $ vr{ vftf

11. lhG;L cfDbfgLMcfly{s sfo{ljlw lgodfjnL, @)^$ jdf]lhd sfof{nodf k|fKt ;fdfg lhG;L

cfDbfgL ug{' kg]{ Joj:yf /x]sf] 5 . sfof{non] clkm; b/fh 6]jn cfbL v/Lb u/L ? %^ xhf/

e'QmfgL u/]sf]df pQm ;dfgx? lhG;L bflvnf ePsf] kfO{Pg . ctM pQm ;fdfg lhG;L bflvnf

ug{'kg]{ b]lvG5 .

12. ljn e/kfO{M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^ df :jLs[t ah]6 leqsf] /sd vr{

ubf{ clwsf/ k|fKt clwsf/Laf6 vr{sf ljn e/kfO{ :jLs[t u/fO{ vr{sf ljn e/kfO{ ;lxt n]vf

/fVg'kg]{ Joj:yf 5 . :jf:Yo rf}sL gfd;flnª nfO{ :jf:Yo rf}sL ;'wf/sf nflu lbPsf] /sd ? !

nfv & xhf/,ljB't lj:tf/ sfo{qmd ? ! nfv @# xhf/ ;d]t ? @ nfv #) xhf/ e'QmfgL

ePsf]df pQm sfo{sf] ljn e/kfO{ d"NofÍg tyf kmf+6jf/L k]z ePsf] b]lvPg . ctM lgodfjnL

jdf]lhd lgdf{0f sfo{sf] d"Nofsg tyf sfdsf] kmf+6jf/L k]z ug{'kg]{ b]lvG5 .

gofFahf/ ufpF ljsf; ;ldltM

13. cfGtl/s s/ b:t'/M :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod !^&-!_ cg';f/

:yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/, ;]jfz"Ns b:t'/ tyf cGo cfGtl/s

cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?= ^^ xhf/ a}+s

bflvnf u/]sf] cfwf/df cfDbfgL hgfPsf] 5 . gubL /l;b lgoGq0f vftf, cfDbfgL /l;b,b}lgs

cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s cfDbfgL ;DjGwdf Plsg x'g ;s]g .

14. ;fljs hf]udfO{ ufpFljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod


cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=!

nfv $! xhf/ egL a}+s bflvnf u/]sf] cfwf/df cfDbfgL hgfPsf] 5 . gubL /l;b lgoGq0f vftf,

cfDbfgL /l;b,b}lgs cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s cfDbfgL ;DjGwdf

Plsg x'g ;s]g .

15. s/ bflvnf M s§L u/]sf] clu|d cfos/ ? # xhf/ bflvnf gu/L cfo vftfdf df}Hbft /x]sf]

b]lvPsf]n] s/ /fhZj vftfdf bflvnf ug{'kg]{ b]lvG5 .

16. sf]if lx;fjM uf=lj=;=sfof{nosf] k'/fgf] ejgsf k'/fgf ;fdfu|L laqmLjf6 cfo ?=&# xhf/

b]vfOPsf] o;df lnnfd ljqmLsf cfjZos k|s[of h:tf] sDtLdf # hgfsf] sf]6]zg btf{ x'g' kg]{,

dflyNnf] lgsfo / cGo sfof{nosf] ;/sf/L k|ltlglwTj /xg'kg]{ ;fy} ! hgf lgj]bs ;ljg

e§/fOsf] lgj]bgdf dfq klxnf] k6sd} lg0f{o ePsf] kfPsf] x'Fbf k|lt:kwf{ ePsf] gb]lvPsf]n] o:tf]

lnnfd ljlqm ubf{ a9L k|lt:kwf{Tds x'g] u/L ug{'kb{5 .



17. ;flas gfd;flnª ufpFljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod

!^&

-!_ cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/, ;]jfz"Ns ,b:t'/ tyf cGo

cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=! nfv %#



;s]g.

18. ;flas ;f]ofª ufpFljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod


cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?= &$



;s]g.

19. ;flas Kofª ufpF ljsf; ;ldlt tkm{

19.1. cfGtl/s s/ / b:t'/ M :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod !^&-!_

cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/, ;]jfz"Ns,b:t'/ tyf cGo

cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL xf6ahf/ s/

;d]t ?=(% xhf/ egL a}+s bflvnf u/]sf] cfwf/df cfDbfgL hgfPsf] 5 . gubL /l;b lgoGq0f


;DjGwdf Plsg x'g ;s]g .

20. lhG;L bflvnf M;fljs KofË ufpFljsf; ;ldltn] ?=%* xhf/df Ps yfg 8]n Nofk6k vl/b ePsf]

lhG;L n]vf+sg gePsf]n] lhG;L bflvnf ug{' kg]{b]lvG5 .

a]?h' l:ylt

of] jif{sf] n]vfk/LIf0faf6 ?=# nfv $& xhf/ a]?h' /x]sf]df;f]dWo] lgoldt ug'{kg]{ ?=# nfv $&

xhf/ /x]sf] 5 .



dfª\;]a'ª ufpFkflnsf


utsf] ?=@ nfv %& xhf/ / of] jif{ cfo ?=% s/f]8 * nfv ^) xhf/ ;d]t ?=% s/f]8 !! nfv

!& xhf/ cfo u/L ?=$ s/f]8 ^@ nfv !% xhf/ vr{ eO{ ?=$( nfv @ xhf/afFsL 5 . n]vfk/LIf0faf6






5 . o; cfly{s aif{df ;fljs @ ufpF ljsf; ;ldltx?sf] z'? df}Hbft, ;fdflhs ;'/Iff eQf, ufFp

kflnsf cg'bfg tyf cfGtl/s cfo ;d]t ?=# s/f]8 % nfv ^! xhf/ hDdf cfDbfgL / ? @ s/f]8

$^ nfv $ xhf/ vr{ eO{ ?= %( nfv %^ xhf/ df}Hbft af+sL /x]sf] b]lvPsf] 5 . of] aif{sf] s'n

cfDbfgL ?= @ s/f]8 $( nfv &# xhf/ df cfGtl/s ;|f]tsf] cfDbfgL hDdf ? * nfv & xhf/ -

#=@# k|ltzt_ /x]af6 cfGtl/s ;|f]t a9fpg cfjZos Joj:yf ug{'kg{] b]lvPsf] 5 .
















b]lvof] .

4. /fh:j c;'nL tyf bflvnf M cfly{s sfo{ljlw P]g, @)%% sf] kl/R5]b $ bkmf !@,!#n] /fh:j tyf



kl/ifbsf] lg0f{o cg';f/ laleGg >f]tjf6 cfGtl/s cfo cfh{g ug{;Sg] Joj:yf u/]sf]df ;flassf

:yfgLo lgsfo tyf xfnsf :yfgLo txx?jf6 n]vfk/LIf0fsf] qmddf /fh:j cfDbfgLsf] lg0f{o b]lv

c;'nL tyf bflvnf ;Ddsf clen]v Jojl:yt u/L >]:tf k]z u/]sf] kfOPg .

5. ;|f]t gS;f+sgM :yfgLo :jfoQ zf;g P]g @)%%, tyf lgodfjnL @)%^ adf]lhd k|To]s




6. :yfgLo ;lGrt sf]if M :yfgLo txsf] ;]jf ;~rfng tyf Joj:yfkg ;DjGwL cfb]z, @)&$ sf]

bkmf ^# cg';f/ ufFpkflnsf tyf gu/kflnsfsf] :yfgLo ;lGrt sf]if;+u cfj4 x'g]u/L j8fdf Ps

vr{ vft /xg] tyf rfn' cfly{s aif{sf] cGtdf j8fsf] vr{ vftfdf /x]sf] ;j} afFsL /sd

;DjlGwt :yfgLo txsf] ;lGrt sf]ifdf hDdf ug{'kg]{ Joj:yf u/]tf klg ;flassf ufla; /

xfnsf j8fn] cfly{s jif{sf] cGtdf jfFsL /]xsf] ? @*!.%) /sd ;lGrt sf]ifdf bflvnf u/]sf]

gb]lvPsf]n] cfb]zsf] kfngf u/L pQm /sd ;lGrt sf]ifdf bflvnf ul/g'kg]{ b]lvG5 .

7. jflif{s vl/b of]hgf tof/ gu/]sf]M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod *-!_ n]





of]hgf tof/ ug{'kg]{ Joj:yf 5 . sfof{non] of] aif{ ?= @* nfv (% xhf/ sf] vl/b sfo{ u/]sf]df

jflif{s vl/b of]hgf tof/ u/]sf] gkfO{Psf]n] lgodsf] kfngf ePsf] b]lvPg .












ug{'kb{5 .






11. cfGtl/s n]vfk/LIf0f M cfGtl/s n]vfk/LIf0f u/fO{ cfGtl/s n]vfk/LIf0fsf] nflu cfly{s ljj/0f

tyf >]:tf k]z ug{'kg{]df cfGtl/s n]vfk/LIf0f u/fPsf] kfOPg . tf]s]sf] ;dodf cfGtl/s

n]vfk/LIf0f ub{f cfGtl/s lgoGq0f sdhf]/ x'g] x'+bf cfGtl/s n]vfk/LIf0f u/L k|ltj]bg sfo{fGjog

ug{]tkm{ ;DalGwt lgsfosf] Wofg hfg'kb{5 .








ul/g' kb{5 .

13. gfkL lstfj tyf sfo{ ;DkGg k|ltj]bgM;fj{hlgs vl/b P]gsf] bkmf % df nfut cg'dfg tof/

ug{'kg{] / vl/b lgodfjnL @)^$ sf] lgod !@% df sfo{ ;DkGg k|ltj]bg tof/ ug{'kg{] pNn]v 5

. sfo{fnon] ljleGg ;+:yfx?nfO{ ?=!! nfv ^^ xhf/ e'QmfgL u/]sf]df ;f]sf] nfut cg'dfg gfkL

lstfj tyf sfo{;DkGg k|ltj]bg k]z ePg . vr{ jdf]lhdsf] gfkL tyf sfo{;DkGg k|ltj]bg k]z

ug'{kg]{ b]lvG5 .

14. s/M cfo s/ P]g, @)%* adf]lhd e'QmfgLdf s/s§f ug{'kb{5 . cfos/ P]g @)%* sf] bkmf *(

df 7]Ssf jf s/f/sf] e'QmfgL ub{f !=% k|ltzt clu|ds/ s§f ug{'kg{] pNn]v 5 . sfof{non] Ps

k|f=ln=nfO{ ? ! nfv $^ xhf/ e'QmfgL u/]sf]df ? @ xhf/ !*& clu|d s/ s§f u/]sf] gkfOPsf]n]

clu|d s/ c;'n u/L bflvnf ug{'kg{] b]lvG5 .

15. ;flas afFemf] ufpFljsf; ;ldltM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod

!^&-!_ cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/ ;]jfz"n\s ,b:t'/ tyf

cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfo{fnon] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?= $*

xhf/ $#%.– a}+s bflvnf u/]sf] cfwf/df cfDbfgL hgfPsf] 5 . gubL /l;b lgoGq0f vftf,

cfDbfgL /l;b,b}lgs cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s cfDbfgL ;DjGwdf

Plsg x'g ;s]g.

Oefª ufpF ljsf; ;ldltM

16. cfGtl/s s/ b:t'/M:yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod !^&-!_ cg';f/

:yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/ ;]jfz"n\s,b:t'/ tyf cGo cfGtl/s

cfo c;'n ug{ ;Sg]df o; sfo{fnon] dfnkf]t tyf b:t'/ cfGtl/s cfDbfgL ?. %% xhf/ a}+s





17. ;flas uh'/d'vL ufpF ljsf; ;ldltM:yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod


cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfo{fnon] dfnkf]t cfGtl/s cfDbfgL ?= ^^ xhf/

(%% a}+s bflvnf u/]sf] cfwf/df cfDbfgL hgfPsf] 5 . gubL /l;b lgoGq0f vftf, cfDbfgL


;s]g.

18. sd{rf/L sNof0f sf]ifM ;fljs uh'/d'vL ufpF ljsf; ;ldltaf6 k]z ePsf] jflif{s cfly{s ljj/0f

@)&#.!!.@& ;Dddf sd{rf/L sn\of0f sf]if vftfsf] df}Hbft ? ** xhf/ b]lvPsf]df ;fljs ufpF

ljsf; ;ldltaf6 ufpFkflnsfdf ?=^% xhf/ dfq x:tfGt/0f ePsf] kfO{of] . km/s /sd 5'§} rNtL

vftfdf df}Hbft /x]sf]n] km/s kg{ uPsf] sfo{fnosf] egfO 5 . ufpF ljsf; ;ldltsf] >]:tf eGbf

? @# xhf/ 36L /sd sd{rf/L sn\of0f sf]ifdf x:tfGt/0f ePsf]n] 36L lhDd]jf/L x:tfGt/0fsf]

sf/0f kQf nufO{ ;DalGwt sf]ifdf /sd bflvnf x'gkg{]b]lvG5 .

a]?h" l:ylt

of] jif{sf] n]vfk/LIf0faf6 ?=!! nfv (! xhf/ a]?h" /x]sf]df ;f]dWo] c;"n ug'{kg]{ ?=@ xhf/,

lgoldt ug'{kg]{ ?=!! nfv *( xhf/ /x]sf] 5 .



/f]ª ufpFkflnsf


utsf]] df}Hbft ?=@ nfv &* xhf/ / of] jif{ ?=* s/f]8 !$ nfv $$ xhf/ ;d]t ?=* s/f]8 !&

nfv @@ xhf/ cfo u/L ?=& s/f]8 $! nfv @^ xhf/ vr{ u/L ?=&% nfv (^ xhf/ afFsL 5 .






5 . o; cfly{s aif{df ;fljs @ ufpF ljsf; ;ldltx?sf] z'? df}Hbft, ;fdflhs ;'/Iff eQf, ufFp

kflnsf cg'bfg tyf cfGtl/s cfo ;d]t ? % s/f]8 $@ nfv $! xhf/ hDdf cfDbfgL / ljleGg

lzif{sx?df ?=$ s/f]8 ^^ nfv @& xhf/ vr{ eO{ ?= &^ nfv !# xhf/ df}Hbft af+sL /x]sf]

b]lvPsf] 5 . of] aif{sf] s'n cfDbfgL ?=# s/f]8 ## nfv *! xhf/df cfGtl/s ;|f]tsf] cfDbfgL

hDdf ?. @ nfv !) xhf/ -)=^@ k|ltzt_ /x]af6 ufpFkflnsfsf] cfGtl/s ;|f]tsf] cj:yf gfh's

b]lvPsf] 5 . o; ufpFkflnsfn] cfGtl/s ;|f]t a9fpg cfjZos Joj:yf ug{'kg{] b]lvPsf] 5 .
















b]lvof] .

4. /fh:j c;'nL tyf bflvnfM cfly{s sfo{ljlw P]g, @)%% sf] kl/R5]b $ bkmf !@,!#n] /fh:j tyf








vfgL, h+un tyf cgo ;|f]t, k"j{fwf/ cGt/ut ;8s, k'n, vfg]kfgL nufotsf] clen]v tyf ;|f]t


6. jflif{s vl/b of]hgf tof/ gu/]sf]M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod *-!_ adf]lhd

jflif{s b; nfv ?k}+ofFeGbf a9L /sdsf] vl/b ug{'kg]{ ePdf cfufdL cfly{s jif{sf] cg'dflgt

jflif{s sfo{qmd tyf ah]6 tof/ ubf{ cfufdL cfly{s jif{df ug]{ jflif{s vl/b of]hgf tof/

ug{'kg]{df tof/ u/]sf] b]lvPg .







8. a/a'emf/yM ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=!=!=#.$&( ldlt


!& adf]lhd ufpFkflnsf tyf gu/kflnsfdf ;dflxt ePsf ;fljssf ufpFljsf; ;ldlt tyf



ufFpkflnsfdf ;dflxt ePsf ;flassf ufpFlasf; ;ldltsf] a]?h' nut tyf ;Dk/LIf0fsf]


ug{'kb{5 .











u/L k|lta]bg tof/ ug{'kg]{ Joj:yf u/]sf]df o; ufpFkflnsfn] ;DklQsf] clen]v tyf lhG;L nut


ul/g'kb{5 .

/f]ª ufpF kflnsf j8f g+= # vr{ vftf

11. ljn e/kfO{ tyf k|ltjb]g k]z ug{'kg {] M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^ df

:jLs[t ah]6 leqsf] /sd vr{ ub{f clwsf/ k|fKt clwsf/Laf6 vr{sf ljn e/kfO{ :jLs[t u/fO{

vr{sf ljn e/kfO{ ;lxt n]vf /fVg'kg{] Joj:yf 5 . /f]Ë ufpFkflnsfsf] rfn' tyf k"Flhut vr{sf]

a}+s gubL lstfjdf ?=^( nfv $, xhf/ vr{ ePsf]df sfo{fnosf] cfo Joo lx;fjdf ?=^( nfv

$$ xhf/ vr{ n]v]sf]n] jf:tljs vr{ eGbf ? $) xhf/ a9L vr{ b]lvPsf] lx;fj ldnfg

x'g'kb{5 .

12. km/s lzif{s M cy{ dGqfno sfo{ ;~rfng lgb{]lzsf @)&) sf] ah]6sf] JofVof cg';f/ vr{ ug{'

kg{] pNn]v 5 . sfo{fnon] df]6/;fOsnsf] jLdf ub{f jLdf lzif{saf6 vr{ n]Vg'kg{]df ;jf/L ;fwg

lzif{saf6 ? !% xhf/ vr{ n]v]sf] kfOPsf]n] pQm vr{ lgod ;Ddjt b]lvb}g .

j8f g+ ^ vr{ vftf

13. ljn e/kfO{ gePsf]M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^ df :jLs[t ah]6 leqsf]

/sd vr{ ub{f clwsf/ k|fKt clwsf/Laf6 vr{sf ljn e/kfO{ :jLs[t u/fO{ vr{sf ljn e/kfO{

;lxt n]vf /fVg'kg{] Joj:yf 5 . lhd{n] dlxnf s[lif ;xsf/L ;+:yf nfO{ ? ! nfv &! xhf/

e'QmfgL u/]sf]df pQm e'QmfgLsf] ljn e/kfO{ tyf ;f]sf] kmf+6jf/L k]z gePsf]n] vr{ Plsg ug{

;lsPg . pQm vr{sf] ;Demf}tf jdf]lhdsf] ljn e/kfO{ tyf kmf+6jf/L k]z ug{'kg{] b]lvG5 .

14. gfkL tyf sfo{ ;DkGgM cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^ df :jLs[t ah]6 leqsf]

/sd vr{ ub{f clwsf/ k|fKt clwsf/Laf6 vr{sf ljn e/kfO{ :jLs[t u/fO{ vr{sf ljn e/kfO{

;lxt n]vf /fVg'kg{] Joj:yf 5 . :s'n 8f8f y/L ufp+ jf6f] lgd{f0f sf nflu ? @ nfv ^# xhf/

e'QmfgL u/]sf]df pQm e'QmfgLsf] sfdsf] d"n\ofÍg, gfkL tyf sfo{ ;DkGg k|ltj]bg tyf ;f]sf]

kmf+6jf/L k]z gePsf]n] vr{ Plsg ug{ ;lsPg . pQm vr{sf] ;Demf}tf jdf]lhdsf] gfkL, d"NofÍg

tyf kmf+6jf/L k]z ug{'kg{] b]lvG5 .

15. s/M cfo s/ P]g, @)%* jdf]lhd v/Lbsf] ljn e'QmfgLdf !=% k|ltzt clu|d s/s§f u/L e'QmfgL

lbg'kg{] Joj:yf /x]sf] 5 . Ps k|f=ln jf6 ljleGg ;fdfg v/Lb u/L ? ^ nfv *& xhf/ e'QmfgL

u/]sf]df ? !) xhf/ / csf{ ;Knfo;{jf6 ?=@ nfv & xhf/ df ! yfg df]6/;fO{sn v/Lb

u/]sf]df clu|d s/ jfkt ? # xhf/ ;d]t ?=!# xhf/ clu|ds/ s§f ug{'kg{]df gu/]sf]n] pQm

c;'n u/L /fhZj bflvnf ug{'kg{] b]lvG5 .

16. k]ZsLM cfly{s sfo{ljlw lgodfjnL, @)^$ jdf]lhd p2]Zo jdf]lhdsf] sfo{;DkGg u/L k]ZsL

km5o{f}6 ug{' kb{5 . @ sfo{fnosf sd{rf/Ln] ? # nfv #) xhf/ k]ZsL nu]sf]df cfly{s jif{sf]



cGt;Dd klg km5o{f}6 gu/L jf+sL b]lvPsf] tyf pQm sfo{qmd ;~rfng x'g g;Sg] b]lvPsfn]

c;'n ug'{kg]{ b]lvG5 .

17. ;flas zflGtk'/ ufpF ljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod

!^&-!_ cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/, ;]jfz"n\s ,b:t'/ tyf

cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfo{fnon] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=($


/l;b,b}lgs cfDbfgL /lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s cfDbfgL ;DjGwdf Plsg

x'g;s]g.

;flas sf]Na'ª ufpFljsf; ;ldlt

18. cfGtl/s s/ b:t'/M :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ cg';f/ :yflgo lgsfosf]

;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/ ;]jfz"Ns,b:t'/ tyf cGo cfGtl/s cfo c;'n ug{

;Sg]df o; sfo{fnon] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=! nfv && xhf/ egL a}+s bflvnf

u/]sf] cfwf/df cfDbfgL hgfPsf] 5 . gubL /l;b lgoGq0f vftf, cfDbfgL /l;b,b}lgs cfDbfgL

/lhi6/ k]z gu/]sf] sf/0fn] jf:tljs cfGtl/s cfDbfgL ;DjGwdf Plsg x'g ;lsPg .

18.1. s/ bflvnf M sfo{fnon] ljleGg e'QmfgLaf6 s§L u/]sf] clu|d cfos/ ? # xhf/ bflvnf gu/L

cfo vftfdf df}Hbft /fv]sf] /sd ufpF kflnsfdf x:tfGt/0f ePsf] b]lvPsf]n] ;+lrt sf]ifaf6

/fhZjdf bflvnf x'g kg{] b]lvG5 .

19. ;flas O/f}+6f/ ufpFljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ cg';f/

:yflgo lgsfosf] ;DjlGwt kl/ifbn] lg0f{o u/] cg';f/ s/ ;]jfz"n\s ,b:t'/ tyf cGo cfGtl/s

cfo c;'n ug{ ;Sg]df o; sfo{fnon] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?. ! nfv $ xhf/ a}+s



20. ;flas lhd{n] ufpFljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod


cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfo{fnon] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=#*



;lsPg .

a]?h' l:ylt

of] jif{sf] n]vfk/LIf0faf6 ?=* nfv %! xhf/ z'? a]?h" /x]sf]df n]vfk/LIf0fsf] k|f/lDes k|ltj]bg

kZrft ?=!^ xhf/ k|ltlqmofjf6 km5\of}{6 u/L ?=* nfv #% xhf/ afFsLdWo] c;"n ug'{kg]{ !^ xhf/,

lgoldt ug'{kg]{ ?=$ nfv *( xhf/ / k]ZsL ? # nfv #) xhf/ /x]sf] 5 .



;Gbsk'/ ufpFkflnsf


ut jif{sf]] ?=% nfv %^ xhf/ / of] jif{ ?=% s/f]8 &* nfv #^ xhf/ ;d]t ?=% s/f]8 *# nfv

(@ xhf/ cfo u/L ?=% s/f]8 @@ nfv (^ xhf/ vr{ u/L ?=^) nfv (^ xhf/ afFsL 5 . n]vfk/LIf0faf6

b]lvPsf Joxf]/f lgDgfg';f/ 5g\M




gu/kflnsfn] lnPsf] C0f /sd / cGo ;|f]taf6 k|fKt x'g] /sd hDdf x'g]5 eGg] Joj:yf /x]sf] 5

. o; cfly{s aif{df ;fljs % ufpF ljsf; ;ldltx?sf] z'? df}Hbft, ;fdflhs ;'/Iff eQf, ufFp

kflnsf cg'bfg tyf cfGtl/s cfo ;d]t ?. # s/f]8 *^ nfv ** xhf/ hDdf cfDbfgL /

pN\n]lvt lzif{sx?df ?=@ s/f]8 @% nfv (! xhf/ vr{ eO{ ?= ^) nfv (^ xhf/ df}Hbft af+sL

/x]sf] b]lvPsf] 5 . of] aif{sf] s'n cfDbfgL ?=@ s/f]8 %^ nfv (( xhf/df cfGtl/s ;|f]tsf]

cfDbfgL hDdf ?=@ nfv %$ xhf/ -)=(( k|ltzt_ /x]af6 cfGtl/s ;|f]t a9fpg cfjZos

Joj:yf ug{'kg{] b]lvPsf] 5 .

2. n]vfk|0ffnLM :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ adf]lhd ufp+ lasf;



3. cfGtl/s n]vfk/LIf0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd #& jdf]lhd

dfl;sdf ?kdf cfGtl/s n]vfk/LIf0f ug{'kg{] / cfGtl/s n]vfk/LIf0f u/]sf] & lbgleq k|ltj]bg

ug{'kg{] pNn]v 5 . k'/fgf] gu/kflnsfsf] jflif{s ?kdf cfGt/Ls n]vfk/LIf0f u/]sf] eP klg ;fljs

ufp+ ljsf; ;ldltx?sf] cfgt/Ls n]vfk/LIf0f u/]sf] kfO{Pg tf]s]sf] ;dodf cfGtl/s

n]vfk/LIf0f gx'+bf tyf cfGt/Ls n]vfk/LIf0f gx'+bf cfGtl/s lgoGq0f sdhf]/ x'g] x'G5 . tf]lsPsf]

;dodf cfGtl/s n]vfk/LIf0f u/L k|ltj]bg ug{]tkm{ ;DalGwt lgsfosf] Wofg hfg'kb{5 .










nflu ljjlw /fhZjsf] /l;b g+ k|efjsf/L /x]sf] ePklg sfo{no aflx/ k|of]u x'g] kfsL{ª z"Ns /



b]lvof] .

5. /fh:j c;'nL tyf bflvnf cfly{s sfo{ljlw P]g, @)%% sf] kl/R5]b $ bkmf !@, !# n] /fh:j

tyf ;/sf/L /sd sfof{nodf k|fKt ePkl5 ;f]xL lbg jf ;f]sf] ef]lnkN6 a}s bflvnf ug{'kg]{ tuf









7. jflif{s vl/b of]hgf tof/ gu/]sf]M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod *-!_ adf]lhd





of]hgf tof/ ug{'kg]{df ;f] cg';f/ vl/b of]hgf tof/ u/]sf] b]lvPg .





9. a/a'emf/yM ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=!=!=#.$&( ldlt





ufFpkflnsfdf ;dflxt ePsf ;flassf ufpFlasf; ;ldltsf] a]?h' nut tyf ;Dk/LIf0fsf]


ug{'kb{5 .













ul/g' kb{5 .

12. ;flas dfOkf]v/L ufpF ljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod

!^&-!_ cg';f/ :yflgo lgsfosf] ;DjlGwt kl/ifb\n] lg0f{o u/] cg';f/ s/, ;]jfz"Ns ,b:t'/ tyf

cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?= &^



;s]g.

13. ;flas dfa' ufpF ljsf; ;ldlt M :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod


cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=&!



x'g ;s]g.

14. ;flas ;'n'a'ª ufpFljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod


cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=^@



x'g ;s]g.

15. cfDbfgLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd cfDbfgL /sd ;f]xL lbg

geP ef]lnkN6 sf]if bflvnf ug{'kg]{ Joj:yf u/]sf] 5 . ufpFljsf; ;ldltn] @)&# >fj0f b]lv

kmfu'g @% ;Ddsf] cfGtl/s cfo ?=^@ xhf/ Psd'i7 bflvnf u/]sf] 5 . ctM cfGt/Ls cfDbfgL

;dodfg} bflvnf ug{'kb{5 .



16. ;flas hd'gf ufpF ljsf; ;ldltM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)%^ sf] lgod


cGo cfGtl/s cfo c;'n ug{ ;Sg]df o; sfof{non] ljleGg lzif{ssf] cfGtl/s cfDbfgL ?=(*



x'g ;lsPg .

a]?h" l:ylt

of]jif{sf] n]vfk/LIf0faf6 ?=#! xhf/ a]?h" /x]sf]df k|f/lDes k|ltj]bg pknJw u/fPkl5 ?=#!

xhf/ xhf/ k|lts[ofaf6 x6fPsf]n] afFsL b]lvPg .

:yfgLo tx n]vf/LIf0f k|ltj]bg, k|b]z g++= !, emfkf


d]rLgu/ gu/kflnsf


ut cfly{s jif{;Ddsf] df}Hbft ?= !^ nfv &@ xhf/, of] aif{sf] cfDbfgL ?=$$ s/f]8 ^# nfv

#! xhf/ u/L hDdf ?= $$ s/f]8 *) nfv # xhf/ cfDbfgL ePsf]df ?=#( s/f]8 %( nfv (@ xhf/ vr{

u/L ?= % s/f]8 @) nfv !! xhf/ df}Hbft afsL /x]sf] 5 . pQm cfly{s sf/f]af/sf] n]vfk/LIf0f ubf{

b]lvPsf Joxf]/fx? b]xfo adf]lhd 5g\ .

1. lan e/kfO{ M clfy{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^ df ;/sf/L /sd vr{ ;DaGwL

sfo{ ljlwsf] pklgod -#_ df o; lgodfjnL adf]lhd vr{ ubf{ vr{sf lan e/kfO{ ;lxt n]vf

/fVg'kg]{5 eGg] Joj:yf 5 . s]GbLo k+lhs/0f ljefusf] r=g+=!)&! ldlt )&$.@.@# sf] jh]6

clVtof/L cg';f/ ?= !!,^$,($,))).– ah]6 sfod e} cfly{s ljj/0f cg';f/ k"/} /sd lgsf;f

tyf vr{ hgfPsf] dWo] ?= ^),!^,(&%.– ldlt @)&$.$.!& df a]?h' /fh:j vftfdf bflvnf

ePsf] 5 . nfeu|fxL JolQmx?nfO{ a}+s dfkm{t ljt/0f u/]sf] ?=!!,)$,&&,)@$.%) vr{sf] k'i6\ofO{

ug]{ k|df0f k]z ePg .

2. a9L e'QmfgL M ;fdflhs ;'/Iff sfo{qmd ;+rfng sfo{ljlw, @)&@ sf] a'+bf !# df nfeu|fxLn] kfpg]

;'ljwf g]kfn ;/sf/n] ;do ;dodf lgwf{/0f u/] jdf]lhd x'g] / s'g} JolQm PseGbf a9L nlIft

;d"xdf k/]df To:tf] JolQmn] ;a}eGbf a9L /sd ePsf] Ps ;d"xsf] eQf dfq kfpg] pNn]v 5 .

s]GbLo k+lhs/0f ljefusf] r=g+=!#@ ldlt )&#.%.!! sf] kqdf k"0f{ ckf+utf JolQmnfO{ dfl;s ?=@,))).–

b/n] eQf ljt/0f ug]{ pNn]v ePsf]df k|lt JolQm dfl;s ?= #,))).– ljt/0f u/]sf]n] j8f=g+=! b]lv (

;Ddsf k"0f{ ckf+utf ePsf nfeu|fxLx?nfO{ k|lt JolQm !@ dlxgfsf] ?= !@,))).– n] #! JolQmnfO{

lgb]{lzsfdf ePsf] Joj:yf eGbf a9L e'QmfgL ePsf] hDdf ?= #,&@,))).– c;"n ug{' kb{5 .

3. k]ZsL jf+sL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ cg';f/ km5\of{}6 ;DalGw Joj:yf

5 . :yfgLo txn] k]z u/]sf] k]ZsL af+sLsf] ljj/0f cg';f/ ut jif{;Ddsf] laeGg & JolQm tyf

;+:yfsf] gfddf afsL /x]sf] k]ZsL $!,$),#%@.– /x]sf]df rfn' jif{sf] ?= %(,*),))).– ;d]t ?=

!,)!,@),#%@.– /x]sf]df k]ZsL km5\of{}6 u/]sf] 5}g . lgodfjnLsf] Joj:yf cg';f/ km5\of}6 ug'{

kb{5 .

4. cfo aSof}tf M :yfgLo lgsfo cfly{s k|zf;g lgdfojnL, @)^$ cg';f/ aSof}tf /sd c;'n ug'{

kg]{ Joj:yf 5 . :yfgLo txsf] cfGtl/s cfosf] 7]Ssf jfkt j'emfpg' kg]{ ljut jif{b]lvsf] laeGg

## JolQm tyf ;+:yfaf6 k|fKt ug{ afsL /sd ?= $!,$@,&%*.– c;'n km5\of}{6 ug'{ kb{5 .

5. ;'kl/j]If0f tyf cg'udg M :yfgLo lgsfo >]ft kl/rfngtyf Joj:yfkg sfo{ljlw, @)^( sf] a'+bf

## / #$ df cg'udg tyf ;'kl/j]If0fug{' kg]{ Joj:yf 5 . uf lj ; cGtu{t ;+rflnt of]hgfsf]

cg'udg tyf d"Nof+sg u/L k|ltj]bg k]z ug]{ u/]sf] gb]lvPsf]n] lgodsf] kfngf ug{' kb{5 .

6. ;+lrt sf]if M :yfgLo lgsfo cfly{s k|zf;g lgdfojnL, @)^$ cg';f/ cfo Joo ljj/0f cBflws

/fVg' kg]{ Joj:yf 5 . ;+lrt sf]if vftf cBfjlws gu/]sf]n] zLif{sut cfDbfgL olsg ug{

g;lsg] ePsf]n] vftf cBfjlws x'g kb{5 .

7. sG6]Gh]G;L vr{ M :yfgLo lgsfo ;|f]t kl/rfng sfo{ljlw, @)^( adf]lhd sG6]Gh]G;L vr{

;DaGwL sfo{of]hgf ufp+ kl/ifbaf6 :jLs[t u/fO{ sG6]Gh]G;L vftfaf6 vr{ Jojl:yt ug'{ kg]{

Joj:yf 5 . sG6]Gh]G;L vftfdf /sd hDdf gu/L ;DalGwt pkzlif{saf6 vr{ u/]sf] 5 .

slG6Gh]G;L vr{sf] sfo{ of]hgf jgfO sfo{of]hgf cg';f/sf] slG6Gh]G;L vr{ n]Vg' kg]{df ;f]em}

vr{ n]lvPsf] 5 . ;fy} slG6Gh]G;L vr{sf] clen]v /fVg] gul/Pjf6 slG6Gh]G;L vr{ / ;f]

k|of]usf] l:ylt Plsg x'g cfPg .

8. lhG;L lg/LIf0fM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @!$ jdf]lhd nut

v8f u/L /fv]sf] lhG;L dfn;fdfg s] s:tf] cj:yfdf 5g\ sfof{no k|d'vn] jif{df Ps k6s

cfkm}n] lg/LIf0f u/L jf To:tf] dfn;fdfg lhDdf lng] sd{rf/L jfx]s cGo sd{rf/L jf

k|fljlwsåf/f lg/LIf0f ug{ nufO{ To;sf] k|ltj]bg lnlvt ?kdf lng' kg]{ Joj:yf 5 . o;

sfof{non] jflif{s lhG;L lg/LIf0f gu/]sf]n] lhG;Lsf] cj:yf d"Nof+sg ug{ ;lsPg . lgodfg';f/

lhG;L lg/LIf0f x'g' kb{5 .

9. utljutsf] k]ZsLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd

lbPsf] k]ZsL tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . ut ljutsf] Dofb gf3]sf]

k]ZsL ?=%&#,*)).– km5\of}+6 ug{ jf+sL b]lvPsf]n] lgod cg';f/ km5\of]}{6 x'g' kb{5 . of] aif{sf]



Ps JolQnfO{ lbPsf] Ogf/ lgdf{0f k]ZsL ? !!,))).– km/kmf/s ePsf] b]lvPg .

10. jSof}tf cfoM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf]

7]Ssf tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljutsf] Dofb gf3]sf] laleGg

!! JolQmaf6 k|fKt ug{ afsL /x]sf] 7]Ssf jfktsf] /sd ?=!,@!,^%!.– c;"n ug{' kb{5 .


## / #$ df cg'udg tyf ;'kl/j]If0fug{' kg]{ Joj:yf 5 . :yfgLo tx cGtu{t ;+rflnt of]hgfsf]


12. ;+lrt sf]if M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ cg';f/ cfoJoo tyf sf]ifsf]

cj:yf cBjlws ug'{ kg]{ Joj:yf 5 . ;+lrt sf]if vftf cBfjlws gu/]sf]n] zLif{sut cfDbfgL

olsg ug{ g;lsg] ePsf]n] vftf cBfjlws x'g kb{5 .

13. sG6]Gh]G;L vr{– :yfgLo lgsfo ;|f]t kl/rfng sfo{ljlw, @)^( adf]lhd sG6]Gh]G;L vr{

;DaGwL sfo{of]hgf ufp+ kl/ifbaf6 :jLs[t u/fO{ sG6]Gh]G;L vftfaf6 vr{ Jojl:yt ug'{ kg]{

Joj:yf 5 . sG6]Gh]G;L vftfdf /sd hDdf u/L ;DalGwt pkzlif{saf6 vr{ u/]sf] 5 .

slG6Gh]G;L vr{sf] sfo{ of]hgf jgfO sfo{of]hgf cg';f/sf] slG6Gh]G;L vr{ n]Vg' kg]{df ;f]em}

vr{ n]lvPsf] 5 .

14. lhG;L lg/LIf0f– :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @!$ jdf]lhd

nut v8f u/L /fv]sf] lhG;L dfn;fdfg s] s:tf] cj:yfdf 5g\ sfof{no k|d'vn] jif{df Ps k6s


k|fljlwsåf/f lg/LIf0f ug{ nufO{ To;sf] k|ltj]bg lnlvt ?kdf lng' kg]{ Joj:yf 5 . jflif{s

lhG;L lg/LIf0f u/]sf] kfOPg .

15. k]ZsL afsLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf]

k]ZsL tf]lsPsf] Dofb leq km5\of}{6 ug'{ kg]{ Joj:yf 5 . !! j6f lgdf{0f sfo{sf nflu lbPsf] ut

ljutsf] Dofb gf3]sf] k]ZsL ?=$%^))).– lgod cg';f/ km5\of]}{6 x'g' kb{5 .

16. cfo aSof}tf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd lbPsf] 7]Ssfsf]

cfDbfgL tf]lsPsf] Dofb leq bflvnf ug'{ u/fpg' kg]{ Joj:yf 5 . ut ljutsf] Dofb gf3]sf]

?=!^@@!!.– km5\of}{6 ug{ jf+sL b]lvPsf]n] lgod cg';f/ c;"n km5\of]}{6 x'g' kb{5 .

17. Gfub df}HbftM @)&# kmfu'g @& ut]sf] gub df}Hbft ?= %,)^,(!!.– a}s bflvnf gu/]sf]df a}+s

bflvnf ug{' kb{5 .

18. cfo bflvnf ug'{kg]{ M cfly{s k|zf;g lgodfjnL, @)^$ cg';f/ cfDbfgL c;"n ug{' kg]{ Jo:j:yf

5 . ut aif{sf] gub df}Hbft Ps sd{rf/Lsf] gfddf ? !&&,#^(.– b]lvPsf] x'bf+ cfjzos

sf/afxL u/L lgodfjnLsf] Joj:yf cg';f/ c;"n ug{' kb{5 .

19. lhG;L lg/LIf0f– :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @!$ jdf]lhd

nut v8f u/L /fv]sf] lhG;L dfn;fdfg s] s:tf] cj:yfdf 5g\ sfof{no k|d'vn] jif{df Ps k6s





20. cfo jSof}tf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd lbPsf] 7]Ssfsf] cfo

tf]lsPsf] Dofb leq km5\of}{6 ug'{{ Joj:yf 5 . laleGg ( JolQmx?sf] gfddf jf+sL b]lvPsf]

utljutsf] cfo jSof}tf ?=((*^)@.– lgod cg';f/ bflvnf ug{' kb{5 .

21. k]ZsL af+sLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf]

k]ZsL tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . ut ljutsf] k]ZsL

?=#,)$,!#&.– / rfn' k]ZsL ?=%,#%,))).– km5\of}+6 ug{ jf+sL b]lvPsf]n] lgod cg';f/

km5\of]}{6 x'g' kb{5

22. lhNnf ;dGjo ;ldlt / cfGtl/s /fhZj sfof{nodf bflvnf ug{ afsL dfnkf]t / clu|d cfos/

afktsf] /sd ?= $!,%%!.– bflvnf ug{' kb{5 .



23. k]ZsL af+sLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf]

k]ZsL tf]lsPsf] Dofb leq km5\of}{6 ug'{ kg]{ Joj:yf 5 . of] aif{ @ JolQmsf] gfddf afsL /x]sf]

k]ZsL ?=!,)),))).– km5\of}{6 ug{ jf+sL b]lvPsf]n] lgod cg';f/ km5\of]}{6 x'g' kb{5 .

24. w/f}6L df}Hbft M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !&% df :yfgLo

lgsfon] k|rlnt sfg"g adf]lhd Dofb tf]lsPsf] eP ;f] Dofbleq / To:tf] Dofb gtf]lsPsf] eP

kGw| lbgleq lg0f{o u/L To:tf] w/f}6L /sd ;DalGwt :yfgLo lgsfosf] sf]ifdf cfDbfgL ug'{ kg]{

Joj:yf 5 . w/f}6L ?= $%#,*).)) af+sL df}Hbft b]lvPsf]n] ;f] /sd lgodfg';f/ cfDbfgL

ljj/0fdf ;dfj]z ug{' kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=!@ s/f]8 #^ nfv &! xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{ kg]{ %* nfv

#( xhf/, lgoldt ug''{kg]{ ?= !! s/f]8 !# nfv ^ xhf/ / k]ZsL ?= ^% nfv @^ xhf/ /x]sf] 5 .



bds gu/kflnsf


ut cfly{s jif{;Ddsf] df}Hbft ?=*% nfv 11 xhf/, o; cf=j=sf] cfDbfgL ?=#! s/f]8 @% xhf/ u/L

hDdf ?= 31 s/f]8 85 nfv 3^ xhf/ cfDbfgL u/L ?=#) s/f]8 %# nfv vr{ kZrft ?= 1 s/f]8 32 nfv 36

xhf/ df}Hbft aFfsL /x]sf] 5 .

1. ;+lrt sf]ifM :yfgLo lgsfo cfly{s k|zf;g lgdfojnL, @)^$ cg';f/ cfo Joo ljj/0f cBflws /fVg'

kg]{ Joj:yf 5 . gu/kflnsfn] ljleGg sf]if tkm{ ePsf sf/f]jf/nfO{ cfo ljj/0fsf] cleGg c+u gagfO{

5'§} k|:t't ul/Psf] e]l6of] . sf]iftkm{sf] sf/f]jf/ cfo ljj/0fdf k|:t't x'g] ul/ cBfjlws ug'{kg]{

b]lvG5 .

2. vl/b of]hgf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ cg';f/ ;fj{hlgs lgsfon] aflif{s

!) nfv ?k}of eGbf a9L /sdsf] vl/b ug'{kg]{ ePdf cfufdL aif{sf] nflu afli{fs vl/b of]hgf tof/

ug'{kg]{df ;f] tof/ ul/Psf] kfOPg .

3. s/s§L M cfos/ P]g, @)%* clu|d s/ s6\6L ug'{ kg]{ Joj:yf 5 . :yfgLo txn] laleGg e'QmfgLdf

;f] s/ s6\6L u/]sf] kfOPg . ctM clu|d s/ ?=!$,*().– s§L gul/ e'QmfgL lbOPsf] ;f] c;'n ul/

/fh:j bflvnf ug'kb{5 .

4. w/f}6L lkmtf{ M lgodfg';f/ ;+:yfnfO{ s/r'Qmf k|df0f tyf d'=c=s/ ;dfof]hg ul/Psf] k|df0f a]u/

w/f}6L lkmtf{ lbPsf] /sd ?=@,(@,@^).– ;DalGwt cfGtl/s /fh:j sfof{nodf ;dfof]hgsf] k|df0f k]z

x'g' kb{5 .

5. afFsL aSof}tf M Ps k|f=ln=sf] gfddf /x]sf] %&^ ljufxsf] aSof}tf 3/ hUuf s/ ?=#,)*,&%,^&!.–

lgodfg';f/ c;'n ug'{kb{5 .

6. ejg lgdf0f{ M gu/kflnsf sfof{no l:yt sfof{no ejg lgdf0f{sf] nflu lgdf{0f Jofj;foL;Fu ?=

@,*&,$$,*@!.– df ;Demf}tf eO{ @)&#.!!.@& df lgdf0f{ sfo{ ;DkGg ug'{kg]{df ! aif{ Dofb yk u/L

() k|ltzt sfd ;DkGg ePsf] 5 .

-s_ lgdf{0f Jofj;foL t];|f] /lgË ljnaf6 ?=%%,%#,))).– e'QmfgL lbbf em\ofn 9f]sf jfkt

?=!$,*(,#%*.– e'QmfgL b]lvG5 . t/ :ynut cjnf]sgsf qmddf em\ofn 9f]sfsf] sfd ePsf]

b]lvPg . sfdsf] gfkhfr lagf l;kmfl/; ug]{ k|fljlwsnfO{ lhDdf]jf/ agfO{ e'QmfgL ePsf] /sd

c;'n pk/ ug'{kb{5 .

7. Nfut cBfjlws M :yfgLo txdf btf{ eO ;+rfngdf /x]sf Joj;fosf] ljj/0f Psd'i6 /fVg] u/]af6

Jofj;osf] k|s[tL, dfl;s tyf aflif{s s/ jSof}tfsf] l:ytL Plsg x'g g;lsPsf]n] Joj;fosf] nut

cBfalws ug'{ kb{5 .

8. 7]Ssf cfo M of] aif{ laleGg k|of]hgsf ( cfo 7]Ssf afkt ;Demf}tf cg'?k c;'n ug'{kg]{ aSof}tf /sd

? !%,(*,)!%.– laut aif{ b]lv p7\g afFsL b]lvPsf]n] c;'n ug'{kb{5 .

9. ef8f aSof}tf M :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ df :yfgLo lgsfon] cfKm\gf]

:jfldTjdf /x]sf] 3/ 6x/f ef8fdf lbO{ cfo cfh{g ug{ ;Sg] Joj:yf 5 . of] txsf] aSof}tf ef8f

?=!&,(*,$%).– c;'n ug'{kb{5.

10. k]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjln, @)^$ k]ZsL km5\of}{6 ug'{ kg]{ Joj:yf 5 . laleGg

JolQmsf] km5\of}6 x'g afsL k]ZsL ?=(@, #@,*%*.– km5\of}{6 x'g' kb{5 .

11. slG6Gh]G;L vr{ M :yfgLo lgsfo ;|f]t kl/rfng sfo{ljlw, @)^( adf]lhd sG6]Gh]G;L vr{ ;DaGwL

sfo{of]hgf :jLs[t u/fO{ sG6]Gh]G;L vftfaf6 vr{ ug'{ kg]{ Joj:yf 5 . slG6Gh]G;L vr{sf] sfo{

of]hgf jgfO{ sfo{of]hgf cg';f/sf] slG6Gh]G;L vr{ n]Vg' kg]{df ;f]em} vr{ n]lvPsf] 5 . slG6Gh]G;L

vr{sf] ?=(,!^,$(%.– u/]sf] 5 . lzif{sut clen]v /fVg] gul/Pjf6 k|of]usf] l:ylt Plsg x'g ;s]g .

12. lhG;L df}Hbft M lhG;L lgl/If0f k|ltj]bgdf k|of]udf g/xL dd{t ug'{kg]{ tyf dd{t x'g g;Sg] lhG;L

df}Hbftsf] ljj/0f k|:t't u/]sf]dff lhG;L df}Hbft olsg ul/ Joj:yfkg ul/Psf] kfOPg . To;}n] dd{t

ug'{kg]{ ;fdfg dd{t ul/ k|of]udf Nofpg / dd{t x'g g;Sg] lhG;L df}Hbftsf] oyf]lrt Joj:yfkg

ug{kb{5 .

13. d}Hbft km/s M w/f}6Lsf] a}s vftf ?=^#,&)#.– / ;+lrt s]fif ?=$&,(*!.– u/L ?=!,!!,^*$.– >]itf

eGbf a}s lx;fa ljj/0fdf a9L b]lvPsf]n] ;f] /sd cfDbfgL afWg'kg]{ b]lvG5 .

14. a]?h' km5\of}6M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod @)^ df c;'n km5\of}{6

;DalGw Joj:yf 5 . ljleGg JolQmx?sf] ut lautsf] afsL a]?h' ?=@,!),))).– c;'n ug'{kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=$ s/f]8 %$ Nffv !# xhf/ a]?h" b]lvPsf] 5 . ;f] dWo] c;'n ug'{ kg]{ ?=#

s/f]8 $@ nfv *& xhf/, clgoldt ?=!& nfv *! xhf/, k]ZsL ?= (# nfv $% xhf/ /x]sf] 5 .



sGsfO{ gu/kflnsf


ut cfly{s jif{;Ddsf] df}Hbft ?= &* nfv #) xhf/, of] cf=j=sf] cfDbfgL ?=!& s/f]8 (( nfv @*

xhf/ u/L hDdf ?= !* s/f]8 && nfv %* xhf/ cfDbfgL ePsf]df ?=!& s/f]8 &* nfv !! xhf/ vr{ u/L

?=(( nfv $& xhf/ df}Hbft afsL /x]sf] 5 . pQm cfly{s sf/f]af/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/fx? b]xfo

adf]lhd 5g\ .

1. cg'df]bg a]u/sf] vr{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @( df yk sfdsf]

cfb]z :jLs[t ug'{ kg]{ Joj:yf 5 . *&–@)&$.@.!) gu/kflnsf ejg lgdf{0f sfo{df ;+emf}tf kl/df0f

tyf cltl/Qm sfo{ u/] jfkt Ps lgdf{0f Jofj;foLn] k]z u/]sf] ?= !$&$*#(.– sf] e]l/P;g ljn k]z

u/L ?= !),)),))).)) e'QmfgL lbPsf] b]lvG5 . ;f] lgdf{0f sfo{sf] yk e'QmfgL lbg] tyf cltl/Qm

sfdsf] gu/kl/ifb\sf] lg0f{o k]z x'g cfPg . a9L sfd ug{'kg]{ cfwf/ tyf lg0f{o j]u/ e'QmfgL ePsf]

?=!),)),))).– lgoldt b]lvPg .

2. lk|mh M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @@ -%_ df afsL /sd lk|mh ug'{ kg]{

Joj:yf 5 . lh=;=;=af6 k|fKt ;f+;b ljsf; sf]ifsf /sd cfly{s ljj/0f cg';f/ ?= $!^#@!).–

cfDbfgL b]lvPsf]df vr{ ?= $)%)*^).– u/L ?= !!@#%).– cfGtl/s sf]ifdf df}Hbft /x]sf]n] ;f]

?=!!@#%).– ;+lrt sf]if vftfdf bflvnf ug'{kg{] b]lvPsf] kfOof] .

3. gfkL lstfj M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #) df sfdsf] k|flalws

gfkhfFr ug'{ kg]{ Joj:yf 5 . sfof{no ejg lgdf{0f sfo{sf] nflu @)&@.#.@ df Ps lgdf{0f Joj;foL;+u

d'=c=s/ afx]s ?= #,*^,%&,!^!.– df ;+emf}tf ePsf] b]lvof] . ;f] lgdf{0f sfo{sf] /lgË ljndf cl3Nnf]

vr{ ePsf] kl/df0f / /sd pNn]v ul/Psf] 5}g . gfkL lstfa jif{lkR5]] 5'§f5'§} /fVg] u/]af6 ePsf] sfd

xfn ;Ddsf] vr{ cBfjlws cj:yf b]lvg] clen]v gx'+bf sfdsf] cj:yf olsg gePsf]n] dfkg ug{]

cfwf/ b]lvPg . e'QmfgL ePsf] /sd ?=#,*^,%&,!^!.– clgoldt b]lvPsf] kfOof] .

4. w/f}6L hkmt M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod !&^ df hkmt ePsf] w/f}6L

sf]ifdf bflvfnf ug'{ kb{5 . @)&$.^.* df Ps cfk"t{sn] ;+emf}tf cg';f/ ljB't ;f]nf/ jlQsf] ;]jf

pknJw gu/]sf] egL /fv]sf] w/f}6L hkmt u/L csf]{ cfk"t{saf6 ;]jf pknJw u/L ljn adf]lhd ?=

(&,%)).– vr{ ePsf] 5 . w/f}6Laf6 ;f]em} vr{ u/]sf], hkmt ePsf] cfGtl/s cfo vftfdf cfd\bfgL u/L

vr{ ug'{ kg{]df ;f]em} vr{ u/]sf] lgoldt b]lvPg . o:tf] l;w} vr{ ug]{ k4tLdf ;'wf/ ug'{kg{] b]lvG5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?= !! nfv !@ xhf/ a]?h" /x]sf] dWo] lgoldt ug'{kg]{ ?= !! nfv !@ xhf/

/x]sf] 5 .



eb|k'/ gu/kflnsf


ut cfly{s jif{;Ddsf] df}Hbft ?=! s/f]8 @^ nfv !% xhf/, of] cf=j=sf] cfDbfgL ?=@& s/f]8 &@ nfv $*

xhf/ u/L hDdf ?=@& s/f]8 (* nfv ^# xhf/ cfDbfgL ePsf]df ?=@^ s/f]8 !^ nfv @& xhf/ vr{ u/L ?=! s/f]8 *@

nfv #^ xhf/ df}Hbft afFsL /x]sf] 5 . pQm cfly{s sf/f]af/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/fx? b]xfo adf]lhd 5g\ .

1. cfo c;'nL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @) df cfDbfgL a'em\g] gu/If]qdf

l;g]df xn / lj1fkg s/ cfo zLif{sdf cfDbfgL u/]sf] b]lvPg . ut ljutdf cfDbfgL ePsf]df of] jif{

cfDbfgL gx'g'sf] sf/0f :ki6 v'n]sf] ;s]sf] 5}g . ;a} k|sf/sf cfo c;"n ug{ gu/ kflnsfn] oyf]lrt Wofg lbg'

kg]{ b]lvPsf] 5 .

2. cw'/f] of]hgf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #) df ;dodf lgdf{0f sfo{ ug'{ kg]{

Joj;yf 5 . ;u/dfyf rf]s b]lv kfgL6}+sL hfg] jf6f] sfnf]kq] ug]{ sfdsf] nflu d'No clea[4L s/ ;lxtsf]

nfut cg'dfg *#,%%,@*#.– tof/ u/L k|lt:kwf{af6 36L -d"=c=s/ ;d]t_ ?= ^),&*,%^$.– df Ps lgdf{0f

Jofj;foL;Fu @)&$.#.@% sfo{ ;DkGg ug]{ u/L @)&#.!@.! df ;+emf}tf ePsf] lyof] . of] jif{ @)&$.#.* df

klxnf] /lg+u ljnaf6 ?= !@,!$,))(.– -;+emf}tf c+ssf] !(=(& k|ltzt_ e'QmfgL ePsf] 5 . @)&$.#.& df lbPsf]

lgj]bg cg';f/ @)&$.^.@$ lgdf{0f sfo{ ;DkGg ug]{ u/L Dofb yk ePsf]df n]vfk/LIf0f cjlw;Dd lgdf{0f sfo{

;DkGg ePsf] 5}g . lgdf{0f sfo{ cw'/f] x'g'sf] sf/0f :ki6 x'g cfPg .

3. cw'/f] ejg M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #) df ;dodf lgdf{0f sfo{ ug'{ kg]{

Joj;yf 5 . ef/tLo /fhb"tfjf;sf] ;xof]udf sf]N8:6f]/ lgdf{0fsf] nflu $,&*,&#,@%*.– d"No clela[4L s/

;lxtsf] nfut cg'dfg tof/ u/L ejg lgdf{0fsf] nflu Ps lgdf{0f Jofj;foL;+u @)&# c;f]h ;Dddf lgdf{0f

;DkGg ug]{ u/L @)^&.*.@# df ;+emf}tf ePsf]df @)&).^.@@ df !! cf}+ ljn;Dd ?= #,$&,(%,(*@.– -d"=c=s/

;d]t_ vr{ u/]sf] kfOof] . @)&).^.@@ b]lv gx'bf ejg cw"/f] l:yltdf 5 . ;f] lgdf{0f sfo{ u/L ;Grfngdf

Nofpg] tkm{ Wofg hfg' kb{5 .

4. a}s;Fu sf/f]af/ M ;fdflhs ;'/Iff sfo{qmd ;+rfng sfo{ljlw, @)&@ sf] a'+bf @@-s_ df gu/kflnsf If]qdf a}+s

dfkm{t eQf ljt/0f ug{' kg]{ pNn]v 5 . :yfgLo txn] ;fdflhs ;'/Iff t]>f] ls:tf eQf ljt/0f ug{ j8f ;lrj

# hgfnfO{ ?=@,#%,!(,@)).– k]ZsL lbPsf] kfOof] . k]ZsL dWo] ?= !,(^,&@,@)).– ljt/0f u/]sf] ekf{O / afFsL

?= #*,$&,))).– /fh:j vftfdf hDdf u/]sf] 5 .

5. Af}+s lx;fj ljj/0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @! df cfo olsg u/L a}+s

lx;fj ljj/0f tof/ ug'{kg]{ Joj:yf 5 . d'n ;+lrt sf]if vftfdf a}+s lx;fa ljj/0fdf a9L cf= j= )^%÷^^

b]lv xfn;Dd ?= %,%$,(%^.– km/s k/]sf]n] a}+s lx;fj ;dfof]hg u/L cljnDj >]:tfdf cfDbfgL af+Wg' kg{]

b]lvPsf] 5 .

6. cfo aSof}tf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod @) df cDbfgL ljj/0f tof/ ug'{kg]{

Joj:yf 5 . ut ljut b]lv ljleGg JolQm÷kmd{af6 c;'n pk/ ug'{kg{] cfo aSof}tf ?=!@,*%,$@*.– c;'n geO{

af+sL /x]sf] x'bf ?= 1285,428.– c;'n pk/ ug'{ kb{5 .

7. ut aif{sf] vr{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $) df ut aif{ bfoLTj l;h{gf

ePsf] e'QmfgL ug{ afsLsf] sRRffjf/L /fVg' kg]{ Joj:yf 5 . rfn' vr{ -u–@–! _ afkt e'QmfgL x'g afFsL

bfloTjsf] ;dfj]z gu/L OGwg / ;fdfg vl/b afkt vr{ ePsf] x'+bf e'QmfgL lbg af+sL sRRffjf/L ;dfa]z

gu/L vr{ u/]sf] ?= 11,65,904.– lgoldt b]lvPg .

8. axfn s/ M cfos/ P]g, @)%* sf] bkmf ** adf]lhd ef8f e'QmfgLdf !) k|ltzt clu|d s/ s§f ug'{ kg]{

Joj:yf 5 . k"+hLut vr{ -u–@–@_ cGtu{t, 115–2074.2.26 d]rL /fhdfu{af6 :jf:Yo rf}sL lgdf{0f pkef]Qmf

;ldlt, eb|k'/–!@ nfO{ ;8s sfnf]kq] ug{] sfo{df /f]n/ ef8f ?= **,))).– vr{ n]v]sf] kfOof] . lgodfg';f/

!) k|ltztn] x'g] ?= *,*)).– s/s§f gu/L vr{ u/]sf]n] ;f] /sd c;''n pk/ u/L ;+lrt sf]if bflvnf ug'{ kg]{

b]lvG5 .

9. axfn s/M cfos/ P]g @)%* sf] bkmf ** adf]lhd ef8f e'QmfgLdf !) k|ltzt clu|d s/ s§f ug'{ kg]{

Joj:yf 5 . 6fj/–b]jsf]6f dfu{ lgdf{0f pkef]Qmf ;ldlt, eb|k'/–!!, !# nfO{ ;8s u|fe]n ug{] sfo{sf] ljn

e/kfO{ e'Qmfg ug{] qmddf /f]n/ ef8f ?= @#@%)).– df lgodfg';f/ !) k|ltzt s/s§L g} gu/L e'Qmfg u/]sf]

kfOPsf] x'+bf ;f] /sd ?= 23,250.– c;'n pk/ u/L ;+lrt sf]if bflvnf ug'{ kg]{ b]lvG5 .


Joj:yf 5 . gfnf ;lxtsf] af6f] lgdf{0f pkef]Qmf ;ldlt, eb|k'/–&, * nfO{ ;8s gfnf, ;8s lgdf{0f ug{]

sfo{sf] ljn e/kfO{ e'Qmfg ug{] qmddf /f]n/ ef8f ?= %$))).–, u|]8/ ef8f ?= *#))).– / sf7sf] kmdf{



jfktsf] ef8f ?= (%^)).– u/L hDdf @#@^)).– df lgodfg';f/ !) k|ltztn] x'g] ?=@#,@^).– s/s§f gu/L

vr{ u/]sf] kfOPsf] x'+bf c;'n u/L ;+lrt sf]if bflvnf ug'{ kg]{ b]lvG5 .


Joj:yf 5 . gfnL tyf af6f] lgdf{0f pkef]Qmf ;ldlt, eb|k'/–!) nfO{ ;8s gfnf, ;8s lgdf{0f ug{] sfo{sf] ljn

e/kfO{ e'QmfgL ubf{ ldSr/ d]lzg ef8f ?=!$@%)).–, u|]8/, nf]8/ ef8f ?= !^$()).–, /f]n/ ef8f ?=

$)))).–, :k|]O{· ef8f ?= @%,))).– / sf7sf] kmdf{ jfktsf] ef8f ?= (),))).– u/L hDdf $,^@,$)).– df

lgodfg';f/ !) k|ltztn] x'g] ?=46,240.– s/s§f gu/L vr{ u/]sf] x'+bf ;f] /sd c;'n u/L ;+lrt sf]if bflvnf

ug'{ kg]{ b]lvG5 .


Joj:yf 5 . d]rL SofDk; k5f8Lsf] af6f] sfnf]kq] pkef]Qmf ;ldlt, eb|k'/–* nfO{ ;8s sfnf]kq] ug{] sfo{sf]

ljn e/kfO{ e'QmfgL ubf{ /f]n/ ef8f ?=!,(),))).– df lgodfg';f/ !) k|ltztn] x'g] ?= 19,000.– s/s§f

gu/L vr{ u/]sf] kfOPsf]n] ;f] c;'n u/L ;+lrt sf]if bflvnf ug'{kg]{ b]lvG5 .

13. ;fk6L lkmtf{ M sf]N8 :6f]/ ejg lgdf{0f ef/tLo b"tfaf;sf] ;xof]udf ;+rflnt sfo{qmdnfO{ gu/kflnsf sf]if

vftf dfkm{t ljleGg ;dodf e'Qmfg ePsf] /sd sfof{non] ;fk6L ;f]wegf{ k|fKt ug'{kg{]df xfn;Dd glnPsf]

x'+bf ;f] /sd lkmtf{ k|fKt ug'{kg{] ;DaGwdf k|ltj]bg ul/Psf] 5 .

14. C0f c;'nL M b'a} kIflar ePsf] ;Demf}Tff adf]lhd Dofb ;dfKt ePkl5 C0f nufgL c;'n x'g' kb{5 . ul/jL

Go"lgs/0f sfo{qmd sfo{qmd cGt/ut utljut cf= j= b]lv ljleGg JolQmx?df C0f nufgL u/L ;f+jf ?=

!,$&,%%).– / Aofh ?= ^,&%$.– u/L hDdf ?= !,%$,#)$.– c;'n pk/ ug'{kg{] b]lvG5 .

15. C0f nufgL M ufp+ gu/ ;fem]bf/L sfo{qmd cGt/ut utljut b]lv ljleGg 6f]n ljsf; ;+:yfx?df C0f nufgL

u/L of] aif{sf] cGTo;Dd ;f+jf ?= !*!@%).– / Aofh ?= @%&*.– u/L hDdf ?= !*#,*@*.– c;'n pk/ ug'{kg{]

b]lvG5 .

16. cw'/f] ejg M ejg lgdf{0f ug{ ef/tLo b"tfaf;sf] ;xof]udf cf= j= )^&÷^* sf] ldlt @)^&÷(÷( ut] Ps

lgdf{0f Jofj;foL;+u ;Demf}tf eO{ ejg lgdf{0f sfo{ z'? ePsf] cf= j= )&#÷&$ df ;ftf}+ jif{df k|j]z u/]sf]5 .

pQm lgdf{0f sfo{sf] @)&)÷^÷@! df P3f/f}+ /lgF ljn k]z eO{ ;f] ldlt kZrft xfn;Dd s'g} e'QmfgL ePsf]

b]lvPg . ;f] ldlt;Dddf ;f] Joj;foLnfO{ hDdf ?= #$&)%(*@.)) -d'= c= s/ ;lxt_ e'QmfgL ePsf] Joxf]/f

k]z ePsf] 5 . k|:t't lgdf{0f Joj;foLsf] sfo{;DkGg ug'{kg{] Dofb @)&# cflZjg d;fGt /x]sf] / tt\kZrft

xfn;Dd ;f] ;DaGwdf Dofb yk eP u/]sf] kfOPg . k|:t't ejgsf] P3f/f}+ /lgË ljn;Ddsf] ljn e'QmfgL ug{]

qmddf ( j6f cfO6ddf sfof{no;+u ;Demf}tf u/]sf] eGbf a9L kl/df0fsf] ljn yk sfo{sf] nflu e'QmfgL x'g

uPsf]n] e]l/P;g :jLs[t gePsf] c;'n pk/ ug'{kg{] ?= 10,80,468.– b]lvPsf] % .

17. d'No clea[4L s/ ;f]wegf { M ejg lgdf{0fsf lgldQ sfof{non] /lgF ljn e'QmfgL ug{] qmddf e'QmfgL ePsf]

d'No clea[4L s/ /sd sfof{non] tTsfn e'Qmfg u/L ;f] cfGtl/s /fhZj ljefu dfkm{t ;f]wegf{ lng'kg{]df

xfn;Dd ;f]wegf{ glnPsf] x'+bf cfjZos lqmoflzntf ckgfO{ lkmtf{ k|fKt ug'{kg{] b]lvG5 . ldlt @)^*÷!@÷!)

sf] cf7f}+ /lgu ljnb]lv ldlt @)&)÷#÷@* sf] P3f/f}+ /lgu ljn e'Qmfg ul/Psf]df ;f]sf] d'No clea[4L s/

xfn;Dd ?= 9,15,870.– lkmtf{ ePsf] 5}g .

18. w/f}6L M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !&^ -!_ df s'g} sfd ug{ w/f}6L jf

hdfgt /fVg' kg]{ eO{ /flvPsf] w/f}6L sfg"g adf]lhd jf s/f/sf] zt{gfdf adf]lhd hkmt ug'{kg]{ ePdf clwsf/

k|fKt clwsf/Ln] lg0f{o u/L To:tf] w/f}6L jf hdfgtsf] /sd hkmt ug'{ kg]{ Joj:yf 5 . kfls{u z'Ns jfktsf]

Ps JolQmaf6 k|fKt cfo k|ultdf ;dfj]z eO{;s]sf] x'+bf xfn;Dd w/f}6L vftfdf /x]sf] x'+bf ;b/:ofxf u/L ?=

15025.– cfDbfgL afWg' kg{] b]lvG5 .

19. lhG;L ;DaGwdf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod @!$ df sfof{non] nut v8f

u/L /flvPsf] dfn;fdfg s] s:tf] cj:yfdf 5 ;f]sf] lhG;L lg/LIf0f k|ltj]bg tof/ u/]sf] kfOPg / tb\cg'?k g}

lhG;L ;DklQ ljj/0f Pjd\ ;f]sf] cj:yf jf/] olsg wf/0ff tof/ ug{ ;lsPg .

20. dd{t vr{ M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL @)^$ sf] lgod !%# df :yfgLo lgsfodf

/x]sf] dfn;fdfg dd{t ;Def/ ug'{kg{] cj:yfdf lgsfosf] k|d'vnfO{ hfgsf/L u/fO{ nfut cg'dfg tof/ u/fO{

:jLs[t u/fpg' kg{] s'/f pNn]v 5 . cg';'rL -s, v_ adf]lhd rNtL d]lzg jf ;jf/Lsf] dd{t clen]v lstfa

/fVg' kg{] Joj:yf 5 . :yfgLo txn] of] aif{ vl/b u/]sf] ;jf/L ;fwg, bdsn, h]l;jL, /f]n/, 6«ofS6/ cflbdf

;jf/L ;fwg dd{tdf k|z:t vr{ u/]sf] 5 t/ tL ;fwg ljleGg js{;kaf6 b/efpkq lnO{ lskmfotL ckgfpg]

/ ;f] dd{t ;Def/sf] lgoddf Joj:yf eP adf]lhd clen]v /fVg] u/]sf] gkfOPsf] x'+bf cljnDj ;f] k|0ffnL

ckgfpg' kb{5 .

21. OGwg vr{ M sfof{non] ;jf/L ;fwgsf] OGwgdf 7"nf] >f]t vr{ u/]sf] 5 . ;f]sf] lgldQ lgodfg';f/ ;jf/L



nua's v8f u/L OGwg vr{ ug'{kg{]df ;f] u/] u/fPsf] gkfOPsf] x'+bf cfGtl/s lgoGq0f k|0ffnLnfO{ ;jn

agfpgsf lgldQ ;f] k|0ffnL cjnDjg ug{ ;'emfj k]z ul/Psf] 5 .

22. df]jfOn vl/b M lhG;L lstfj cg';f/ ut jif{;Dd !% yfg df]jfOn ;]]6 df}Hbft /xsf]df o; jif{ * yfg

df]jfOn ;]6 u/L hDdf @# yfg /x]sf] b]lvG5 . df]jfOn ;]6 v/Lb ug{ kfpg] cfwf/ k|df0f j]u/ ?= !%,&)).–

b]lv ?= @*,#)).– ;Ddsf dx+uf df]jfOn vl/b ubf{ ldtJolotf sfod gePsf]n] e'QmfgL u/]sf] /sd clgoldt

b]lvG5 .

23. ;'kl/j]If0f tyf cg'udg M :yfgLo lgsfo >]ft kl/rfng tyf Joj:yfkg sfo{ljlw, @)^( sf] a'+bf ## /

#$ cg'udg tyf ;'kl/j]If0fug{' kg]{ Joj:yf 5 . :yfgLo tx cGtu{t ;+rflnt of]hgfsf] cg'udg tyf

k|ltj]bg k]z ug]{ u/]sf] gb]lvPsf]n] lgodsf] kfngf ug{' kb{5 .

24. k]ZsL afFsLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@adf]lhd lbPsf] k]ZsL

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . ut ljutsf] !) JolQm tyf ;+:yfsf] gfddf

afsL /x]sf] ?=!,(@,%)).– / rfn' aif{sf] k]ZsL ? !!,%)).– ;d]t jf+sL b]lvPsf] lgod cg';f/ km5\of]}{6

ug'{ kb{5 .

25. clu|d s/ M cfos/M P]g, @)%* sf] bkmf **-!_ cg';f/ e'QmfgLdf clu|d cfos/ s§L ug'{ kg]{df tna

e'QmfgL ubf{ lgDgfg';f/ ?= *,$$@.– s/ s6L u/]sf] b]lvPg .

26. /l;b lgoGq0f vftf M gubL /l;b lgoGq0f vftf clen]v g/fv]]sf]df /l;b k|flKt / vr{sf] cj:yf Plsg ug{

;lsPg . clen]v k|fKt gePsf]n] a}+sdf bflvnf ug'{kg]{df bflvnf gu/L vr{ u/]]sf] b]lvof] .

27. gub M clGtd df}Hbft !,%#,)(#.– /x]sf]df !,$^,$#*.– Ps sd{rf/Lsf] gfddf /x]sf] b]lvG5 . )&)÷)&! sf]

n]vfkl/If0f k|ltj]bg cg';f/ af+sL ?= ^,^%%.– gfdf gfd];L lhDd]jf/L v'Ng gcfPsf]n] pQm /sd a}+s bflvnf

ug{' kb{5 .

28. ljutsf] 7]Ssf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd Ps JolQmsf] cfo jSof}tf ?=

*,%)).– bflvnf x'g' kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=&) nfv @ xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{kg]{ ?=!$ nfv @! xhf/, lgoldt

ug''{kg]{ ?=%$ nfv ^^ xhf/ / k]ZsL ?=! nfv !% xhf/ /x]sf] 5 .



ch{'gwf/f gu/kflnsf


ut cfly{s jif{;Ddsf] df}Hbft ?= $) xhf/, of] cf=j=sf] cfDbfgL ?=!^ s/f]8 ($ nfv %@

xhf/ u/L hDdf ?= !^ s/f]8 ($ nfv (@ xhf/ cfDbfgL ePsf]df ?=!$ s/f]8 @& nfv ^! xhf/ vr{

u/L ?=@ s/f]8 ^& nfv #! xhf/ df}Hbft afFsL /x]sf] 5 . pQm cfly{s sf/f]af/ ubf{ b]lvPsf Joxf]/fx?

b]xfo adf]lhd 5g\ .

1. axfn s/ M cfos/ P]g, @)%* sf] bkmf ** c'g;f/ s/ ljhs ;lxt clu|d s/ e'QmfgL ug'{

kg]{ Joj:yf 5 . /f]n/ / 6«ofS6/ ef8fsf] e/kfO{ cg';f/ pkef]Qmf ;ldlt4f/f sfd u/fO{ ef8f

e'QmfgL ubf{ nfUg] s/ ?= @,$%,$^).– s§L u/]sf] gb]lvbf ;f] /sd c;'n ug'{kb{5 .

2. s/ s§LM cfos/ P]g, @)%* sf] bkmf ** adf]lhd !% k|ltzt s/ s§L ug'{kg]{ Joj:yf 5 . gu/

kl/ifb\sf] lg0f{o cg';f/ 3/w'/L s/ p7fpgsf] nflu dlxnf :jo+;]ljsfnfO{ kl/rfng u/L s/

c;'nL u/]sf] /sdsf] #) k|ltztn] x'g] /sd vfhf tyf vfgfsf] nflu k|f]T;fxg eQf jfkt ?=

$,!*,#*$.– e'QmfgL ePsf]df s/s§L ?= ^@&%&.– clu|d s/ c;'n u/]sf] kfOPg .

3. cfGtl/s cfo M clfy{s P]g, @)&# c'g;f/ 3/hUuf s/ c;'n ug'{kg{] Joj:yf 5 . txn] o; jif{

3/hUuf s/ c;'n gu/]sf] sf/0faf6 3/hUufs/ c;'n x'g ;s]sf] kfOPg . 3/w'/L s/ jfkt

cfocfh{gdf gubL /l;bsf] k|of]u u/]sf] kfOof] . /l;b lgoGq0f vftf g/fv]sf]n] /l;b cfDbfgL /

vr{ olsg ug{] cfwf/ b]lvPg . o;af6 cfGtl/s cfo olsg x'g ;s]sf] b]lvPg .

4. gub df}Hbft M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, #)^$ sf] lgod @! cg';f/

cfDbfgLsf] n]vf cBjlws u/L /fVg' kb{5 . sfof{non] cfGtl/s cfo c;"n u/]sf] dWo] ( hgf

sd{rf/Lsf] lhDdfdf /x]sf] ?= (,^*,$(&.– gub df}Hbft /fv]sf] b]lvof] . pQm /sd ?=

(,^*,$(&.– c;"n ug{' kb{5 .

5. Kf|lt:kwf{ ;Lldt M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod #! c'g;f/ :yfgLo txn] !) nfv

?k}+of eGbf a9L nfut cg'dfg ePsf] ;fdfg vl/b ubf{ af]nkqsf] dfWodaf6 ug'{kg{] Joj:yf

5 . ;f}o{ alQ h8fg sfo{qmdsf] nflu !^@ ljB't kf]n lgdf{0f, 9'jfgL / h8fgsf] nflu Ps lgdf{0f

Jofj;foLnfO{ ?= %@*(&,^).)) e'QmfgL lbPsf] b]lvG5 . ;f] lgdf{0fsf] k|lt:kwf{ u/fO{ 36Lbftf;+u

lgdf{0f sfo{ u/fpg' kg{]df nfeu|fxLaf6 ;f]em} sfd u/fO{ k|ltikwf{ l;ldt x'g] u/L u/]sf] sfd

lgoldt b]lvPg .

6. Vfl/b of]hgf M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod #! adf]lhd ;fj{hlgs lgsfon]

jflif{s !) nfv ?k}+of eGbf a9L /sdsf] vl/b ug'{kg{] ePdf cfufdL cfly{s jif{df ug{] sfdsf]

jflif{s vl/b of]hgf tof/ ug'{kg{] Joj:yf 5 . :yfgLo txn] vl/b OsfO u7g u/L vl/b of]hgf

tof/ u/]sf] b]lvPg . vl/b of]hgf tof/ gx'bf ;do / of]hgfa4 vl/b ePsf] cj:yf gx'bf vl/b

kf/blz{ ePsf] kfOPg .

7. s/btf{ k|df0f kq M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !( -!_ cg';f/ :yfgLo txn]

s'g} vl/b ubf{ cfGtl/s /fhZj sfof{noaf6 :yfoL n]vf gDa/ / d'No clej[l4 s/ btf{ k|df0f

kq k|fKt u/]sf JolQm, kmd{, ;+:yf jf sDkgLaf6 dfq vl/b ug'{kg{] Joj:yf 5 . vl/b sfo{ d'No

clej[l4 s/ sfof{nodf btf{ gePsf cfk"t{s;+u vl/b sfo{ u/fPsf] b]lvG5 . d'o clej[l4 s/

btf{ ePsf ;+:yfaf6 cfly{s sf/f]jf/ ug'{kb{5 .

8. lhG;L lg/LIf0f– :yfgLo lgsfocfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @!$ jdf]lhd lhG;L

nut v8f /fvL lhG;L ;fdfgsf] cj:yf Plsg u/L lgl/If0f ug'{ kg]{ Joj:yf 5 . sfof{no k|d'vn]

jif{df Ps k6s cfkm}n] lg/LIf0f u/L jf lg/LIf0f ug{ nufO{ ;f]sf] k|ltj]bg lnlvt ?kdf lng' kg]{

Joj:yf 5 . :yfgLo txn] jflif{s lhG;L lg/LIf0f gubf{ ;fdfgsf] cj:yf d"Nof+sg ug{ ;lsPg .

lhG;L clen]v cBfjlws u/L lhG;L lg/LIf0f x'g' kb{5 .

9. Kf]ZsL af+sL M :yfgLo cfly{s k|;f;g ;DjGwL lgodfjnL, @)^$ sf] lgod !*@ df k]ZsL

km5\of}{6 ug{' kg]{ Joj:yf 5 . laleGg sd{rf/L tyf ;+:yfsf] gfddf /x]sf] k]ZsL ?=

!&,!%,))).– dWo] ut aif{sf] ?=!),(%,&)&.– / of] aif{sf] ?=^,!(,(@#.– ;+:yfut /

JolQmut sfd gv'n]sf] k]ZsL km5\of}{6 u/]sf] b]lvPg .

;fljs v'b'gfjf/L ufpFljsf; ;ldlt




j]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=@! nfv !^ xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{kg]{ ?=# nfv @! xhf/,

lgoldt ug''{kg]{ ?=!! nfv &% xhf/ / k]ZsL ?=^ nfv @) xhf/ /x]sf] 5 .

## / #$ df cg'udg tyf ;'kl/j]If0fug{' kg]{ Joj:yf 5 . :yfgLo txaf6 ;+rflnt of]hgfsf]


11. ;+lrt sf]if vftf M :yfgLo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @! Dff cfosf] k|s[lt

b]lvg] u/L clen]v /fVg' kb{5 . ;+lrt sf]if vftf cBfjlws gu/]sf]n] cfosf] k|s[tL olsg ug{

g;lsg] ePsf]n] clen]v cBfjlws x'g kb{5 .

12. sG6]Gh]G;L vr{ M :yfgLo lgsfo ;|f]t kl/rfng sfo{ljlw, @)^( adf]lhd sG6]Gh]G;L vr{ ;DaGwL

sfo{of]hgf kl/ifbaf6 :jLs[t u/fO{ sG6]Gh]G;L vftfaf6 vr{ ug'{ kg]{ Joj:yf 5 . sG6]Gh]G;L

hDdf u/L vr{ u/]sf] 5 . slG6Gh]G;Lsf] sfo{ of]hgf jgfO{ ;f]xL adf]lhd slG6Gh]G;L vr{ n]Vg'

kg]{df ;f]em} vr{ n]v]sf] lgoldt b]lvPg .

13. lhG;L lg/LIf0f M :yfgLo lgsfocfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @!$ jdf]lhd nut

v8f u/L /fv]sf] lhG;L ;fdfgsf] cj:yf Plsg ug{ sfof{no k|d'vn] jif{df Ps k6s cfkm}n]

lg/LIf0f u/L jf ug{ nufO{ To;sf] k|ltj]bg lnlvt ?kdf lng' kg]{ Joj:yf 5 . :yfgLo txn]

lhG;L lg/LIf0f u/]sf] b]lvPg . ;DklQsf] ;'/Iff / ;+/If0f af/] ePsf] ultla w Plsg x'g ;lsPg .

14. k]ZsL afsL M :yfgLo lgsfocfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf]

k]ZsL tf]lsPsf] sfd u/L Dofb leq km5\of}{6 ug'{ kg]{ Joj:yf 5 . ut ljutsf] Dofb gf3]sf]

k]ZsL ?=%#,(!$.– / of] aif{sf] ?= @,)),))).– u/L hDdf ? @,%#,(!$.– km5\of]}{6 u/]sf]

kfOPg . k]ZsL tf]lsPsf] sfd ;DkGg u/L ;dodf km5\of}{6 x'g'kb{5 .

15. cfo aSof}tf M :yfgLo lgsfocfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd Ps

JolQmsf] gfddf /x]sf] cfo jSof}tf ?= !#,$*).– c;"n ug{' kb{5 .

16. ;fdflhs ;'/Iff s/ M cfos/ P]g, @)%* sf] bkmf *& adf]lhd clu|d s/ s§f ug'{kg]{ Joj:yf

5 . @)&# kmfu'g d;fGt;Ddsf] ;fdflhs ;'/Iff s/ ?=!,$$#.– / clu|d cfos/ ?=

^,)$%.– ;d]t ?= &,$**.– bflvnf u/]sf] b]lvPg . ;f] /sd ;+lrt sf]if bflvnf x'g' kb{5 .



lzj;tfIfL gu/kflnsf


ut cfly{s jif{;Ddsf] df}Hbft ?=1 s/f]8 38 nfv 28 xhf/, o; cf=j=sf] cfDbfgL ?= 24 s/f]8 89

nfv 37 xhf/ u/L hDdf ?= 26 s/f]8 27 nfv 65 xhf/ cfDbfgL u/L ?=@# s/f]8 & nfv $% xhf/ vr{

kZrft ?= 3 s/f]8 20 nfv 20 xhf/ df}Hbft aFfsL /x]sf] 5 .

1. cfGtl/s lgoGq0f k|0ffnL M ljleGg P]g lgod Pj+ sfo{ljlwdf pNn]v ePsf sfof{nosf] sfd;Fu

;DalGwt cfGtl/s lgoGq0fsf] Joj:yfsf] sfof{Gjog ug'{kg]{ ;DjGwdf d"Nof{sg ubf{ e|d0f

k|ltj]bg ;+nUg, e'QmfgL ePsf] 5fk nufPsf], lan e/kfO{ k|dfl0ft, e'QmfgLsf] 5fk, lan

k|dfl0ft, sfo{s|dut vr{ vftf, lhG;L clen]v cfBfjlws, hf]lvdx? kl/rfg, a]?h" clen]v

nufPtsf cfGt/Ls lgoGq0fsf Joxf]/f kfngf u/]sf] b]lvPg . o;df ;'wf/ u/L cfGtl/s lgoGq0f

k|0ffnL k|efjsf/L agfpg' kg]{ b]lvG5M.

2. c;'nL tyf bflvnf M cfly{s sfo{lalw P]g, @)%% sf] kl/R5]b $ bkmf !@,!# n] /fh:j tyf ;/sf/L

/sd sfof{nodf k|fKt ePkl5 ;f]xL lbg jf ;f]sf] ef]lnkN6 a}s bflvnf ug'{kg]{,k|fKt cfosf] clen]v

cWofjlws u/L ;f]sf] n]vfk/LIf0f u/fpg] lhDd]jf/L sfof{no k|d'vsf] x'g] / ;f] gu/]df hl/jfgf tyf

laefluo sf/afxL ;d]tsf] Joj:yf /x]sf] 5 . To;}u/L :yfgLo lgsfo cfly{s k|zf;g lgodfjnL

@)^$ sf] kl/R5]b ^ n] klg :yfgLo lgsfosf] kl/ifbsf] lg0f{o cg';f/ laleGg >f]tjf6 cfGtl/s

cfo cfh{g ug{ ;Sg] Joj:yf u/]sf]df ;flassf :yfgLo lgsfo tyf xfnsf :yfgLo txjf6

n]]vfk/LIf0fsf] qmddf /fh:j cfDbfgLsf] lg0f{o b]lv c;'nL tyf bflvnf ;Ddsf clen]v Jojl:yt

u/L /fv]sf]] kfOPg . at{dfg :yfgLo txjf6 ;d]t o;df laz]if Wofg lbO{ cfj:os lg0f{o tyf

sfof{Gjog ul/ cfGtl/s cfo j[l4 ug]{ ug]{ tkm{ Wofg k'Ug'kb{5 . jiff{Gtdf bflvnf jfFsL /x]sf]

?=#,^&,(@*.– kfOof] .

3. a/a'emf/y M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=!=!=#/479 ldlt

2073/12/25 sf] cfly{s sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf] bkmf !&



gu/kflnsfdf sfod u/L lgodfg';f/ k]ZsL km5\of}{6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kg]{df o;

gu/kflnsfdf ;dflxt ePsf ;flassf] ufFp lasf; ;ldltsf] a]?h' nut tyf ;Dk/LIf0fsf]

clen]v gu/kflnsfn] Plsg u/L cWofjlws gu/]sf]n] gu/kflnsfn] pSt Joj:yfsf] sfof{Gjog

ug'{kb{5 .

4. ;DklQ x:tfGt/0f M :yfgLo txsf] ;]jf ;~rfng tyf Joj:yfkg ;DjGwL cfb]z, @)&$ sf] bkmf

&& cg';f/ ufFpkflnsf jf gu/kflnsf sfod x+'bf ;f] leq ;dflxt ePsf ;flassf ufFp lasf;

;ldlt jf gu/ kflnsf jf To;sf] s'g} j8fsf] rn crn ;DklQ,bfloTj tyf clen]v To;/L sfod

ePsf ufFpkflnsf jf gu/kflnsfdf :jtM x:tfGt/0f x'g] Joj:yf 5 . o;/L x:tfGt/0f x'g] ;Dk"0f{

;DklQsf] clen]v tyf lhG;L nut vftf ldlt @)&$ c;f/ d;fGt leq :yfgLo txn] tof/ u/L

k|lta]bg tof/ ug'{kg]{ Joj:yf u/]sf]df gu/kflnsfn] ;DklQsf] clen]v tyf lhG;L nut tof/

gu/]sf], k|Tos ;flas uf=la=;=sf ;lra kl/at{g x'g] lalQs} vr{ eP/ ghfg] lhG;L vftf -

d=n]=k=kmf=g+=–$&_ ;d]t gofF v8f ug]{ u/]sf] h;df sDk'6/, Nofk6k, lk|G6/, l8lh6n Sofd/f,

df]afO{n kmf]g ;]6 / cGo kmlg{r/ h:tf d"Noafg ;dfgx? lhDd]jf/L ;fg]{ u/]sf] kfO{Pg . o;/L

lhG;L dfn;fdfgsf] cfDbfgL ghgfpFbf lhG;L dfn;fdfgx? x/fpg, lxgfldgf x'g ;Sg] x'Fbf vl/b

ul/Psf dfn;fdfgx?sf] k|s[lt cg';f/ ;DalGwt lhG;L vftfdf cfDbfgL hgfO{ lhG;L vftf

cBfalws ug'{kb{5 . sfof{non] lhG;L lg/LIf0f k|ltj]bg tof/ u/L ;fj{hlgs u/]sf] gkfO{Psf]n]

tfn's lgsfosf] cfb]zsf] kfngf ul/g' kb{5 .

5. ;DklQ ;+/If0f / pkof]u M sfof{non] ;fljs ufp+ lasf; ;ldlt kfruf5L / w/dk'/sf] lhDdf /x]sf

lhG;L ;fdfgsf] gu/kfnLsfsf] d'n lhG;L vftfdf lhDd]jf/L ;f/]sf] gb]lvPsf]n] pQm lhG;L

;fdfgx? Plsg u/L cfufdL aif{ lhG;L clen]v cBfalws ug'{kb{5 .

6. of]hgf 5gf}6 M:yfgLo :jfoQ zf;g P]g @)%% tyf lgodfjnL @)%^ adf]lhd :yfgLo lgsfon]

;+rfng ug]{ of]hgf 5gf}6 tyf sfof{Gjogdf ;dfa]zL, kf/blz{tf / ufp+ /gu/ kl/ifbaf6 kfl/t x'g' kg]{df of]hgf 5gf}6 tyf sfof{Gjog ubf{ of]hgf x:tfGt/0f / lgdf{0f sfo{sf] ljdf u/fPsf] kfOPg .

7. ;|f]t gS;f+sg M :yfgLo :jfoQ zf;g P]g, @)%%, tyf lgodfjnL @)%^ adf]lhd k|To]s

ufp+kflnsf/ gu/kfnLsfn] cfkm\gf] If]qleqsf] z}lIfs, ef}uf]lns ca:yf, k|fs[lts ;|f]t cGt{ut vfgL,



h+un tyf cGo ;|f]t, k"jf{wf/ cGt{ut ;8s, k'n, vfg]kfgL nufotsf] clen]v tyf ;|f]t k|f]kmfO{n

tof/ ug'{kg]{df ;f] tof/ u/]sf] kfO{Pg . 8. jflif{s vl/b of]hgf M ;fj{hlgs lgsfon] jflif{s b; nfv ?k}+ofFeGbf a9L /sdsf] vl/b ug'{kg]{

ePdf cfufdL cfly{s jif{sf] cg'dflgt jflif{s sfo{qmd tyf ah]6 tof/ ubf{ cfufdL cfly{s jif{df

ug]{ jflif{s vl/b of]hgf tof/ ug'{kg]{ Joj:yf 5 . sfof{non] of] aif{ ?= 74715546/- sf] vl/b

sfo{ u/]sf]df jflif{s vl/b of]hgf tof/ u/]sf] gkfO{Psf]n] lgodsf] kfngf ePsf] b]lvPg . vl/b

sfo{df kf/blz{tf / ;doa4tf vl/b of]hgf gagfpbf lgoddf ePsf] Joa:yf kfngf x'g'kb{5 .

9. nfut cg'dfg M ;fj{hlgs vl/b lgodfjnL, @)^$ cg';f/ ;fj{hlgs lgsfon] dfn;fdfgsf]

:k]l;lkms]zgsf] cwLgdf /xL nfut cg'dfg tof/ ug'{kg]{ Joj:yf 5 . sfof{non] nfut cg'dfg

tof/ gu/L dfn;fdfg vl/b u/]sf] kfO{of] . sfof{non] nfut cg'dfg tof/ u/L vl/b ug]{tkm{ Wofg

lbg'kb{5

10. k|ult ljj/0f M cfly{s sfo{ljwL lgodfjnL, @)^$ sf] lgod @) / @% cg';f/ gu/ sfo{kfnLsfn]

rf}dfl;s / aflif{s k|ult ljj/0f tof/ u/L tf]lsP adf]lhdsf] lgsfodf k7fpg'kg{] pNn]v u/]sf]df

;f] ljj/0f tof/ u/L k7fPsf] gb]lvPsf]n] aflif{s nIo / k|ultsf] ljZn]if0f ug{ ;lsPg .

11. Dff}Hbft lhDd]jf/L M ;fljs w/dk'/ / kfruf5Lsf] vftfdf @)&#.!!.@^ ;Dd uflj;sf] gfddf af+sL

/x]sf] ?=!*,!@,^)#.– / ?= !,#&,@)^.– /sd :yfgLo txn]] tTsfn pQ x:tfGt/0f ug'{kg{] b]lvG5 .

12. k]ZsL km5f}{6 M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf] lgod !*@-#_

df lbPsf] k]ZsL tf]lsPsf] Dofbleq tf]lsPsf] sfo{ljlw ckgfO{ km5\of}{6 ug'{ jf u/fpg' k]ZsL

lng]lbg] b'j}sf] st{Jo x'g] Joj:yf 5 . :yfgLo txn] n]vfk/LIf0f ldlt @)&$.!).)$ ;Dd Ps

lgdf{0f Joj;foLsf] ejg lgdf{0f jfkt ?=15,23,000.- km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/

k]ZsL km5\of}{6 x'g'kb{5 .

13. a]?h' clen]v M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=!=!=#/479

ldlt 2073/12/25 sf] cfly{s sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf]

bkmf !& adf]lhd ufpFkflnsf tyf gu/kflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldlt tyf


gu/kflnsfdf sfod u/L lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kb{5 . uf+p

lasf; ;ldlt, gu/kflnsfdf a]?h' clen]v, k]ZsL af+sLsf] laa/0f tyf ;f] sf] km5of}{6sf] clen]v

/x]sf] kfO{Pg .

14. kfruf5L ufpFljsf; ;ldlt

clu|d cfos/ M cfos/ P]g, @)%* sf] bkmf ()-$_ df clu|d cfos/ s§L ul/Psf] /sd dlxgf

e'Qmfg ePsf] @% lbgleq bflvnf ug'{kg]{ Joj:yf 5 . sfof{non] ljleGg e'QmfgLdf ul/Psf] j}7s

eQfdf s/ s§L u/]sf] ?= !,&$).– bflvnf gu/]sf]n] pQm /sd ;l~rt sf]ifdf bflvnf ug'{kb{5 .

15. cfGt/Ls lgoGq0f M sfof{non] p7]sf] cfo bflvnf gu/L gub} vr{ ug]{ u/]sf] kfOof] .

16. ljnekf{O M ;fj{hlgs v/Lb P]g, @)^# / lgodfjnL cg';f/ ;/sf/L vr{ ubf{ nfut

cg'dfg,k|fljlws d'Nof+sg,sfo{;DkGg k|ltj]bgsf] cfwf/df vr{ n]Vg'kg]{df lsrs8fuL hfg] jf6f]

dd{t;Def/ u/]sf] hgfO ?=#),))).– pkef]Qmf ;ldlt cWoIfnfO{ e'QmgL lbPsf] b]lvPsf]n] gfkL

lstfj d'Nof+sgsf] sfuhft k]z ug{' kb{5 .

17. cfo aSof}tf M laut aif{sf] cfo aSof}tf ?= !,^),!#^.– c;'n ePsf] 5}g .

18. k]ZsL afsL M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf] lgod !*@-#_


lng]lbg] b'j}sf] st{Jo x'g] Joj:yf 5 . Tf/ ljut jifsf] ^ j6f k]ZsLsf] ?=#,@#,^)*.– n]vfk/LIf0f

@)&$.!).)$ ;Dd km5\of}{6 u/]sf] gkfOPsf]n] lgodfg';f/ k]ZsL km5\of}{6 x'g'kb{5 .

19. ;fljs w/dk'/

clu|d cfos/ M cfos/ P]g, @)%* sf] bkmf ()-$_ df clu|d cfos/ s§L ul/Psf] /sd dlxgf


s/ s§L ?= !),%^*.– bflvnf gu/]sf]n] pQm /sd ;+3Lo ;l~rt sf]ifdf bflvnf ug'{kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=$) Nffv $$ xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{kg]{ ?=! nfv &# xhf/,

k|df0f k]z ug'{ kg]{ ?=@# nfv $* xhf/ / k]ZsL ?=!% nfv @# xhf/ /x]sf] 5 .



Uff}/fbx gu/kflnsf


ut cfly{s jif{;Ddsf] df}Hbft ?=! s/f]8 #@ nfv %& xhf/, of] aif{sf] cfDbfgL ?=@@ s/f]8 # nfv

(% xhf/ u/L hDdf ?= @# s/f]8 #^ nfv %@ xhf/ cfDbfgL ePsf]df ?= !^ s/f]8 %) nfv ## xhf/ vr{ u/L

?= ^ s/f]8 *^ nfv !( xhf/ df}Hbft afsL /x]sf] 5 . pQm cfly{s sf/f]af/sf] n]vfk/LIf0f ubf{ b]lvPsf

Joxf]/fx? b]xfo adf]lhd 5g\ .

1. cfly{s laa/0f M k|:t't cfly{s laj/0faf6 s]lGb|o cg'bfgaf6 ?=!%,&#,@*,@)).–, cfGtl/s cfo

?=6,30,67,089.– ;d]t ?=@@,)#,(%,@*(.– sf] cfDbfgL dWo] k'lh+ut vr{ ?=6,26,59,980.–, rfn'

vr{ ?=!),@#,&#,#$*.– ePsf] b]lvG5 .


;DalGwt cfGtl/s lgoGq0fsf] Joj:yfsf] sfof{Gjog ug'{kg]{ ;DjGwdf d"Nof{sg ubf{ e|d0f k|ltj]bg

;+nUg, lan e/kfO{df e'QmfgL ePsf] 5fk, lan e/kfO{x?df lwsf/ k|fKt clwsf/Laf6 k|dfl0ft, e'QmfgL

ePsf] 5fk, sfo{s|dut vr{ vftf, lhG;L clen]v cfBfjlws, a]?h" clen]v Jojl:yt, sfo{ljj/0f,

lhG;L lg/LIf0f u/L k|ltj]bgsf] sfo{Gjog / lhG;L vftf cBfjlws nufPtsf Joxf]/fsf] kfngf ePsf]

b]lvPg . o;df ;'wf/ u/L cfGtl/s lgoGq0f k|0ffnL k|efjsf/L agfpg' kg]{ b]lvG5M .

3. cfGtl/s cfoM of] aif{ ?=(%,&@,%&(.– cfGtl/s cfo u/]sf]df cfo aSof}tf ?= !,%#,^%!.– c;'n

ePsf] 5}g .

4. cfo c;'nL tyf bflvnf M cfly{s sfo{lalw P]g, @)%% sf] kl/R5]b $ bkmf !@,!#n] /fh:j tyf ;/sf/L



laefluo sf/afxL ;d]tsf] Joj:yf /x]sf] 5 . To;}u/L :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$

sf] kl/R5]b ^ n] klg :yfgLo lgsfosf] kl/ifbsf] lg0f{o cg';f/ laleGg >f]tjf6 cfGtl/s cfo cfh{g

ug{ ;Sg] Joj:yf u/]sf]df ;flassf :yfgLo lgsfo tyf xfnsf :yfgLo txjf6 n]]vfk/LIf0fsf] qmddf

/fh:j cfDbfgLsf] lg0f{o b]lv c;'nL tyf bflvnf ;Ddsf clen]v Jojl:yt u/L /fv]sf]] kfOPg . at{dfg

:yfgLo txjf6 ;d]t o;df laz]if Wofg lbO{ cfj:os lg0f{o tyf sfof{Gjog ul/ cfGtl/s cfo j[l4 ug]{

ug]{ tkm{ Wofg k'Ug' kb{5 . jiff{Gtdf jfsL /x]sf] ?=&@,(*@.– bfvLnf ePsf] 5}g .



adf]lhd gu/kflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldlt tyf gu/kflnsfsf] gfddf /x]sf]

k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] gu/kflnsfdf sfod u/L lgodfg';f/ k]ZsL km5\of}{6 tyf

a]?h' ;Dk/LIf0f sfo{ ug'{kg]{df o; gu/kflnsfdf ;dflxt ePsf ;flassf ufFp lasf; ;ldltsf] a]?h'

nut tyf ;Dk/LIf0fsf] clen]v gu/kflnsfn] Plsg u/L cWofjlws gu/]sf]n] gu/kflnsfn] pSt

Joj:yfsf] sfof{Gjog ug'{ kb{5 .

6. ;DklQ x:tfGt/0f M :yfgLo txsf] ;]jf ;~rfng tyf Joj:yfkg ;DjGwL cfb]z, @)&$ sf] bkmf &&

cg';f/ gu/kflnsf sfod x+'bf ;f] leq ;dflxt ePsf ;flassf ufFp lasf; ;ldlt jf gu/ kflnsf

jf To;sf] s'g} j8fsf] rn crn ;DklQ,bfloTj tyf clen]v To;/L sfod ePsf ufFpkflnsf jf

gu/kflnsfdf :jtM x:tfGt/0f x'g] Joj:yf 5 . o;/L x:tfGt/0f x'g] ;Dk"0f{ ;DklQsf] clen]v tyf

lhG;L nut vftf ldlt @)&$ c;f/ d;fGt leq :yfgLo txn] tof/ u/L k|lta]bg tof/ ug'{kg]{

Joj:yf u/]sf]df gu/kflnsfn] ;DklQsf] clen]v tyf lhG;L nut tof/ gu/]sf], k|Tos ;flas

uf=la=;=sf ;lra kl/at{g x'g] lalQs} vr{ eP/ ghfg] lhG;L vftf -d=n]=k=kmf=g+=–$&_ ;d]t gofF

v8f ug]{ u/]sf] h;df sDk'6/, Nofk6k, lk|G6/, l8lh6n Sofd/f, df]afO{n kmf]g ;]6 / cGo kmlg{r/

h:tf d"Noafg ;dfgx? lhDd]jf/L ;fg]{ u/]sf] kfO{Pg . o;/L lhG;L dfn;fdfgsf] cfDbfgL ghgfpFbf

lhG;L dfn;fdfgx? x/fpg], lxgfldgf x'g ;Sg] x'Fbf vl/b ul/Psf dfn;fdfgx?sf] k|s[lt cg';f/

;DalGwt lhG;L vftfdf cfDbfgL hgfO{ lhG;L vftf cBfalws ug'{kb{5 . sfof{non] lhG;L lg/LIf0f

k|ltj]bg tof/ u/L ;fj{hlgs u/]sf] gkfO{Psf]n] tfn's lgsfosf] cfb]zsf] kfngf ul/g' kb{5 .

7. ;DklQ ;+/If0f / pkof]u M sfof{non] ;fljs ufp+ lasf; ;ldlt j}u'gw/fsf] lhDdf /x]sf lhG;L

;fdfgsf] gu/kfnLsfsf] d'n lhG;L vftfdf lhDd]jf/L ;f/]sf] gb]lvPsf]n] pQm lhG;L ;fdfgx? Plsg

u/L cfufdL aif{ lhG;L clen]v cBfalws ug'{ kb{5 .

8. of]hgf 5gf}6 M :yfgLo :jfoQ zf;g P]g, @)%% tyf lgodfjnL @)%^ adf]lhd :yfgLo lgsfon]

;+rfng ug]{ of]hgf 5gf}6 tyf sfof{Gjog ubf{ ;DkGg of]hgfx? x:tfGt/0f / lgdf{0f sfo{sf] ljdf



u/fpg] u/]sf] kfOPg .

9. ;|f]t gS;f+sg M :yfgLo :jfoQ zf;g P]g @)%%, tyf lgodfjnL @)%^ adf]lhd k|To]s gu/kfnLsfn]

cfkm\gf] If]qleqsf] z}lIfs, ef}uf]lns ca:yf, k|fs[lts ;|f]t cGt{ut vfgL, h+un tyf cGo ;|f]t, k"jf{wf/

cGt{ut ;8s, k'n, vfg]kfgL nufotsf] clen]v tyf ;|f]t k|f]kmfO{n tof/ ug'{kg]{df ;f] tof/ u/]sf]

kfO{Pg . 10. jflif{s vl/b of]hgf M ;fj{hlgs lgsfon] jflif{s b; nfv ?k}+ofFeGbf a9L /sdsf] vl/b ug'{kg]{ ePdf

cfufdL cfly{s jif{sf] cg'dflgt jflif{s sfo{qmd tyf ah]6 tof/ ubf{ cfufdL cfly{s jif{df ug]{ jflif{s

vl/b of]hgf tof/ ug'{kg]{ Joj:yf 5 -;|f]t s] xf]_. sfof{non] of] aif{ ?= ^,@^,%(,(*).– sf] vl/b sfo{

u/]sf]df jflif{s vl/b of]hgf tof/ u/]sf] gkfO{Psf]n] lgodsf] kfngf ePsf] b]lvPg . vl/b sfo{df

kf/blz{tf / ;doa4tfsf nflu vl/b of]hgf cfazos kg]{ ePsf]n] lgoddf ePsf] Joa:yf kfngf

x'g'kb{5 .


:k]l;lkms]zgsf] cwLgdf /xL nfut cg'dfg tof/ ug'{kg]{ Joj:yf 5 . sfof{non] nfut cg'dfg tof/

gu/L dfn;fdfg vl/b u/]sf] kfO{of] . nfut cg'dfg tof/ u/L vl/b ug]{tkm{ Wofg lbg'kb{5 .

12. k|ult tof/ M cfly{s sfo{ljwL lgodfjnL, @)^$ sf] lgod @) / @% cg';f/ gu/ sfo{kfnLsfn]

rf}dfl;s / aflif{s k|ult ljj/0f tof/ u/L tf]lsP adf]lhdsf] lgsfodf k7fpg'kg{] pNn]v u/]sf]df ;f]

ljj/0f tof/ u/L k7fPsf] gb]lvPsf]n] aflif{s nIo / k|ultsf] ljZn]if0f ug{ ;lsPg .

13. ;fdflhs ;'/Iff tkm{ M o; gu/kflnsfsf] ;fdflhs ;/Iff eQf lat/0f ug{sf] aflif{s

?=&,$#,%(,))).– lalgof]hg ePsf]df ?=&,$#,%(,))).– lgsf;f eO{ ?=&,$!,!#,$)).– vr{ ePsf]

kfO{of] . vr{ geO{ ?=@,@$,^)).– af+sL /x]sf] art ;+3Lo ;+rLt sf]ifdf bflvnf x'g'kg]{ b]lvG5 .

14. ekfO{ M ;fdflhs ;'/Iff eQf ljt/0f ug{ s[lif ljsf; a}+snfO{ ?=@ s/f]8 ^$ nfv () xhf/ *)) vr{

n]v]sf]df nfeu|fxLn] /sd k|fKt u/]sf] ekfO{ jf ljj/0f pQm j}+saf6 lnPsf] gkfOPsf]n] ;f] /sdsf]

vr{ k'li6 ug]{ cflwsf/Ls sfhhft k]z ug'{ kb{5 .

15. d'No clea[l4 s/ M d"No clea[l4 s/ P]g, @)%@ adf]lhd cfodf d'No clea[4L s/ c;'n ug'{ kg]{

Joj:yf 5 . &@.)&$.)#.#) gu/kflnsfn] cf=a= @)&$.)&% sf] nflu kz' xf6ahf/, bfd'gfsf] cfo

?=!),)),&!).)) df 7]Ssf lbPsf]df!# k|ltztn] x'g] d'No clea[l4 s/ ?=!,#),)(@.– c;"n u/L

bflvnf u/]sf] gkfOPsf]n] ;f] /sd c;"n ul/ bflvnf kb{5 .

16. sd{rf/L sNof0f sf]iftkm{ M laleGg # ef}r/jf6 ?=!%,%*).– s/s§L u/L j}+s gubL lstfjdf ljljwdf

b]vfPsf]df n]vfkl/If0f cjlw;Dd ;f] /sd /fhZj bflvnf u/]sf] gkfOPsf]n] bflvnf ug'{ kb{5 .

17. lHfDd]jf/L g;f/]sf] M ;fljs j}ugw/f uflj;sf] vftfdf af+sL /x]sf]] /sd :yfgLo txn] cfDbfgL hgfO

:yfgLo txdf x:tfGt/0f ug{ af+sL /x]sf] b]lvPsf]n] gu/kfnlsfn] tTsfn ?=^)&!.&) x:tfGt/0f ug'{

kg{] b]lvG5

18. k]ZsL km5of}{6 M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf] lgod !*@-#_

df lbPsf] k]ZsL tf]lsPsf] Dofbleq tf]lsPsf] sfo{ljlw ckgfO{ km5\of}{6 ug'{ jf u/fpg' k]ZsL lng]lbg]

b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . sfof{non] n]vfk/LIf0f ldlt @)&$.!).)# ;Dd lgDgfg';f/sf] k]ZsL

km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL km5\of}{6 x'g'kb{5 . ;fljs ufFp ljsf; ;ldltsf]

sf/f]jf/df cf=a=@)&@÷)&# ;Dd ^$ hgfsf] gfddf ?=!@,*#,$%$.)).– k]ZsL jf+sL /x]sf] b]lvof] .

pQm k]ZsL cfly{s sfo{ljwL lgodfjnL @)^$ sf] lgod &( cg';f/ cfjZos sf/jfxL u/L km5\of}{6

ug]{ tkm{ gu/kflnsfsf] ljz]if Wofg k'Ug kb{5 . o; cfly{s jif{sf] cGTo;Dd jf+sL /x]sf] k]ZsL ?=

##&$))).– cfly{s sfo{ljwL lgodfjnL @)^$ sf] lgod &( cg';f/ cfjZos sf/jfxL u/L km5\of}{6

ug{' kb{5 .

19. a]?h' clen]v / km5of}{6M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$

r=g+=!=!=#/479 ldlt 2073/12/25 sf] cfly{s sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf]

kl/kqsf] bkmf !& adf]lhd gu/kflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldlt tyf

gu/kflnsfsf] gfddf /x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] gu/kflnsfdf sfod u/L

lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kb{5 . ;fljs ufpFlasf; ;ldlt,

gu/kflnsfdf a]?h' clen]v, k]ZsL af+sLsf] laa/0f tyf ;f] sf] km5of}{6sf] clen]v /x]sf] kfO{Pg .

;fljs j}u'gw/f ufpFljsf; ;ldlt

20. lhG;L bflvnf M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $&-!_ df df :yfgLo lgsfodf /x]sf] /

vl/b u/L jf gu/L jf s'g} k|sf/n] x:tfGt/0f eO{ k|fKt x'g cfPsf] lhG;L dfn;fdfgsf] ljj/0f / d"No



;d]t v'nfO{ lhG;L lstfadf ;ft lbgleq cfDbfgL afFwL ;|]:tf v8f u/L cBfjlws u/L /fVg'kg]{

Joj:yf 5 . sfof{non] ?=@$^!%!.)) ofdfxf df]6/;fOsn @)&#.)%.#)df v/Lb u/]sf]df lhG;L

cfDbfgL u/]sf] 5}g . sfof{non] lhG;L bflvnf u/L cfDbfgL afFWg' kg]{tkm{ Wofg lbg'kb{5 .

21. clu|d cfos/ M cfos/ P]g @)%* sf] bkmf *& cg';f/ ;]jf z'Ns e'QmfgLdf !% k|ltztsf b/n]

clu|d cfos/ s6\6f u/L e'QmfgL ug'{ kg{] Joj:yf 5 . t/ cf=j= )&#.)&$ sf] k|fljlws vr jfkt

k|fljwLs k|]drGb| jf:tf]nfnfO{ ?=#%,))).– k|fljlws vr{ n]v]sf]df s/ ?=%@%).– s§f gu/]sf] s6\6f

u/]sf] gkfO{Psf]n] ;f] /sd c;'n u/L ;l~rt sf]ifdf bflvnf x'g'kb{5 .

22. clu|d cfos/ M cfos/ P]g @)%*sf] bkmf *( cg';f/ e'QmfgL /sddf !=% k|ltztsf b/n] clu|d

cfos/ s6\6f u/L e'QmfgL ug'{ kg{] Joj:yf 5 . t/ ef}=g+ ^)÷@)&$÷#÷#) j8f g+= ( sf] afnaflnsf

tYof+s tof/L jfkt ?=@,%),))).– d"=c=s/ ;d]t vr{ n]v]sf]df cfos/ P]g @)%* adf]lhd clu|d

s/ jfkt ?=#&%).– s/ s§f gu/]sf] ;l~rt sf]ifdf u/L bflvnf x'g'kb{5 .

23. k]ZsL km5f}{6 M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf] lgod !*@-#_ df

lbPsf] k]ZsL tf]lsPsf] Dofbleq tf]lsPsf] sfo{ljlw ckgfO{ km5\of}{6 ug'{ jf u/fpg' k]ZsL lng]lbg] b'j}

y/Lsf] st{Jo x'g] Joj:yf 5 . ;fljs ufFp ljsf; ;ldltsf] sf/f]jf/df cf=a=@)&@÷)&# ;Dd %*

hgfsf] gfddf ?=!@,!@,($).)).– k]ZsL jf+sL /x]sf] b]lvof] . sfof{non] n]vfk/LIf0f ldlt @)&$.!).)^

;Dd lgDg cg';f/sf] k]ZsL km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL km5\of}{6 x'g'kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=# s/f]8 & nfv @$ xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{ kg]{ ?=@ nfv (#

xhf/, clgoldt ug''{kg]{ ?=@ s/f]8 &) nfv %& xhf/ / k]ZsL ?=## nfv &$ xhf/ /x]sf] 5 .



ljtf{df]8 gu/kflnsf


ut cfly{s jif{;Ddsf] df}Hbft ?= & s/f]8 *% nfv $( xhf/, of] aif{sf] cfDbfgL ?=@( s/f]8 #)

nfv @$ xhf/ u/L hDdf ?= #& s/f]8 !% nfv &# xhf/ cfDbfgL ePsf]df ?= #! s/f]8 !# nfv ^$ xhf/

vr{ u/L ?=^ s/f]8 @ nfv ( xhf/ df}Hbft afFsL /x]sf] 5 . pQm cfly{s sf/f]af/sf] n]vfk/LIf0f ubf{

b]lvPsf Joxf]/fx? b]xfo adf]lhd 5g\ .



;+nUg u/]sf], e'QmfgL ePsf] 5fk nufPsf], lan e/kfO{x?df l;nl;n]jf/ gDa/ /fvL clwsf/

k|fKt clwsf/Laf6 k|dfl0ft u/fPsf], sfo{s|dut vr{ vftf /fv]sf], lhG;L clen]v cfBfjlws,

hf]lvdx? kl/rfg, sfdsf] af8kmf8, lhG;L lgl/If0f k|lta]bgsf] sfof{Gjog, aflif{s sfo{ ;Dkfbg

k|lta]bg tof/ h:tf lhDd]jf/L kfngf gx'+bf cfGtl/s lgoGq0f k|0ffnL k|efjsf/L agfpg' kg]{

b]lvPsf] 5M .

2. cfo tyf bflvnf M cfly{s sfo{lalw P]g @)%% sf] kl/R5]b $ bkmf !@,!#n] /fh:j tyf ;/sf/L


cWofjlws u/L ;f]sf] n]vfk/LIf0f u/fpg] lhDd]jf/L sfof{no k|d'vsf] x'g] / ;f] gu/]df hl/jfgf

tyf laefuLo sf/afxL ;d]tsf] Joj:yf /x]sf] 5 . cfDbfgLsf] lg0f{o b]lv c;'nL tyf bflvnf

;Ddsf clen]v Jojl:yt u/L /fv]sf]] kfOPg . at{dfg :yfgLo txjf6 ;d]t o;df laz]if Wofg

lbO{ cfjZos lg0f{o tyf sfof{Gjog u/L cfGtl/s cfo j[l4 ug]{ ug]{ tkm{ Wofg k'Ug' kb{5 .

jiff{Gtsf] jfsL ?=!*(^$#%.– ldlt @)&$.)$.)% ut] bfvLnf ePsf] 5 .



adf]lhd ufpFkflnsf tyf gu/kflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldltsf] gfddf

/x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] gu/kflnsfdf sfod u/L lgodfg';f/ k]ZsL

km5\of}{6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kg]{df o; :yfgLo txdf ;dflxt ePsf ;flassf] ufFp

lasf; ;ldltsf] a]?h' nut tyf ;Dk/LIf0fsf] clen]v gu/kflnsfn] Plsg u/L cWofjlws

gu/]sf]n] gu/kflnsfn] pSt Joj:yfsf] sfof{Gjog ug'{ kb{5 .


&& cg';f/ ufFpkflnsf jf gu/kflnsf sfod x+'bf ;f] leq ;dflxt ePsf ;flassf ufFp lasf;

;ldltsf] rn crn ;DklQ, bfloTj tyf clen]v To;/L sfod ePsf gu/kflnsfdf :jtM

x:tfGt/0f x'g] Joj:yf 5 . o;/L x:tfGt/0f x'g] ;Dk"0f{ ;DklQsf] clen]v tyf lhG;L nut vftf

ldlt @)&$ c;f/ d;fGt leq :yfgLo txn] tof/ u/L k|lta]bg tof/ ug'{kg]{ Joj:yf u/]sf]df

gu/kfnLsfn] ;DklQsf] clen]v tyf lhG;L nut tof/ gu/]sf], k|To]s ;flas uf=la=;=sf ;lra

kl/at{g x'g] lalQs} vr{ eP/ ghfg] lhG;L vftf -d=n]=k=kmf=g+=–$&_ ;d]t gofF v8f ug]{ u/]sfn]

sDKo"6/, Nofk6k, lk|G6/, l8lh6n Sofd/f, df]afO{n kmf]g / cGo kmlg{r/ h:tf d"Noafg ;dfgx?

lhDd]jf/L ;fg]{ u/]sf] kfO{Pg . o;/L lhG;L ;fdfgsf] cfDbfgL ghgfpFbf lhG;L;fdfgx? x/fpg,

lxgfldgf x'g ;Sg] x'Fbf vl/b ul/Psf dfn;fdfgx?sf] k|s[lt cg';f/ ;DalGwt lhG;L vftfdf

cfDbfgL hgfO{ lhG;L vftf cBfalws ug'{kb{5 . sfof{non] lhG;L lg/LIf0f k|ltj]bg tof/ u/L

;fj{hlgs gu/]sf]n] tfn's lgsfosf] cfb]zsf] kfngf ul/g' kb{5 .

5. ;DklQ ;+/If0f / pkof]u M sfof{non] ;fljs ufp+ lasf; ;ldlt u/fdgLsf] lhDdf /x]sf $%

k|sf/sf lhG;L ;fdfgsf] gu/kfnLsfsf] d'n lhG;L vftfdf lhDd]jf/L ;f/]sf] gb]lvPsf]n] pQm

lhG;L ;fdfgx? Plsg u/L cfufdL aif{ lhG;L clen]v cBfalws ug'{ kb{5 .

6. of]hgf 5gf}6 M :yfgLo :jfoQ zf;g P]g @)%% tyf lgodfjnL @)%^ adf]lhd :yfgLo lgsfon]

;+rfng ug]{ of]hgf 5gf}6 tyf sfof{Gjogdf ;dfa]zL, kf/blz{tf / ufp+ /gu/ kl/ifbaf6 kfl/t x'g' kg]{df of]hgf 5gf}6 tyf sfof{Gjogdf ;DkGg of]hgfx? x:tfGt/0f ePsf], lxsf]nf/f]8sf] sfo{

;DkGg ePsf], ejg lgdf{0f sfo{ l:jsf/ k|ltj]bg ;+nUg u/]sf] kfOPg .

7. ;|f]t gS;f+sg M :yfgLo :jfoQ zf;g P]g @)%%, tyf lgodfjnL @)%^ adf]lhd k|To]s

gu/kfnLsfn] cfkm\gf] If]qleqsf] z}lIfs, ef}uf]lns ca:yf, k|fs[lts ;|f]t cGt{ut vfgL, h+un tyf

cGo ;|f]t, k"jf{wf/ cGt{ut ;8s, k'n, vfg]kfgL nufotsf] clen]v tyf ;|f]t gS;fFsg jf

gu/kflnsfsf] k|f]kmfO{n tof/ ug'{kg]{df ;f] tof/ u/]sf] kfO{Pg



8. jflif{s vl/b of]hgf M ;fj{hlgs lgsfon] jflif{s b; nfv ?k}+ofFeGbf a9L /sdsf] vl/b ug'{kg]{

ePdf cfufdL cfly{s jif{sf] cg'dflgt jflif{s sfo{qmd tyf ah]6 tof/ ubf{ cfufdL cfly{s jif{df

ug]{ jflif{s vl/b of]hgf tof/ ug'{kg]{ Joj:yf 5 . sfof{non] of] aif{ ?= !$,(#,($,!**.– sf] vl/b


sfo{df kf/blz{tf / ;doa4tfsf nflu vl/b of]hgf cfazos kg]{ ePsf]n] lgoddf ePsf] Joa:yf

kfngf x'g'kb{5 .

9. nfut cg'dfg M ;fj{hlgs vl/b lgodfjnL @)^$ cg';f/ ;fj{hlgs lgsfon] dfn;fdfgsf]


tof/ gu/L dfn;fdfg vl/b u/]sf] kfO{of] . sfof{non] nfut cg'dfg tof/ u/L vl/b ug]{tkm{ Wofg

lbg'kb{5 .

10. k|ult tof/ gu/]sf] M cfly{s sfo{ljwL lgodfjnL + @)^$ sf] lgod @) / @% cg';f/ gu/

sfo{kfnLsfn] rf}dfl;s / aflif{s k|ult ljj/0f tof/ u/L tf]lsP adf]lhdsf] lgsfodf k7fpg'kg{]

pNn]v u/]sf]df ;f] ljj/0f tof/ u/L k7fPsf] gb]lvPsf]n] aflif{s nIo / k|ultsf] ljZn]if0f ug{

;lsPg .

11. ;fdflhs ;'/Iff M o; gukfnLsfsf] ;fdflhs ;'/If eQf ljt/0f ug{sf] nflu aflif{s ?=

%,%@,)),))).– ljgLof]hg ePsf]df ?=%,$&,))))).– lgsfzf eO{ vr{ ePsf] kfO{of] . lgsfzf

ePsf] ;Dk'0f{ /sd s[lif lasf; a}s ljQf{df]8df ljt/0fsf] nflu k7fPsf]df ?= $,(),&*,^^).))

e'QmfgL ePsf] ljj/0f k|fKt ePsf] 5 . af+sL /x]sf] ?= %^,@!,#$).– s[lif lasf; a}sdf afsL /x]sf]

b]lvPsf]n] s]Gb|Lo sfo{qmdsf] art ;+3Lo ;l~rt sf]ifdf bflvnf x'g' kg{] b]lvG5 .

12. cfDbfgL g;f/]sf] M ;fljs u/fdgL vftfdf @)&#÷!!÷@^ ;Dddf af+sL /x]sf] /sd gu/kfnlsfn]

cfDbfgL hgfO gu/kfnLsfdf x:tfGt/0f geO{ af+sL /x]sf] b]lvPsf]n] gu/kfnlsfn] tTsfn

?=##,$*,(!$.– /sd x:tfGt/0f ug'{ kg{] b]lvG5 .

13. ljn ;+nUg gu/]sf] M v'nf lbzfd'Qm sfo{qmdsf] nflu vr{ n]lvPsf] ef}r/df ;+nUg /Ltk"j{ssf] ljn

;+nUg x'g'kg{]df ef}r/ gDa/ !%.)&#.$.@% df ?= %!,@)).– /Ltk"j{ssf] ljn k]z gu/L vr{

n]v]sf]n] lgoldt ePg.

14. clu|d s/ M cfos/ P]g @)%*sf] bkmf *& cg';f/ k|lzIfs z'Ns e'QmfgLdf !% k|ltztsf b/n]

clu|d cfos/ s6\6f u/L e'QmfgL ug'{ kg{] Joj:yf 5 . e'QmfgLdf clu|d s/ s6\6f u/]sf]

gkfO{Psf]n] ?=#,$%).– c;'n u/L ;+3Lo ;l~rt sf]ifdf u/L bflvnf x'g'kb{5 .

15. 6'qmf vl/b M ;fj{hlgs vl/b P]g, @)^# sf] bkmf *-@_ df vl/b ubf{ k|lt:kwf{ ;Lldt x'g] u/L 6'qmf

6'qmf kf/L vl/b ug'{ gx'g] Joj:yf 5 . sfof{non] kmlg{r/ tyf sfof{no ;dfgx? k|lt:kwf{ ;Lldt

x'g] u/L k6s k6s u/L ?= 34,52,707/- df vl/b u/]sf]n] P]gsf] kfngf ePsf] b]lvPg . :yfgLo

txn] lgod kfngf ug{]tkm{ Wofg lbg' kb{5 .

16. clu|d s/ M cfos/ P]g @)%*sf] bkmf *& cg';f/ ;]jf z'Ns e'QmfgLdf !) k|ltztsf b/n] clu|d

cfos/ s6\6f u/L e'QmfgL ug'{ kg{] Joj:yf 5 .;8s dd{tsf] cdfgt sfo{sf] e'QmfgLdf ?= @,%@).–

clu|d s/ s6\6f u/]sf] gkfO{Psf]n] ;f] /sd c;"n ;+3Lo ;l~rt sf]ifdf u/L bflvnf x'g'kb{5 .

17. vftfdf 6|fG;km/ – ldlt @)&#.!@.@* df cfGtl/s cfosf] /sd a}s bflvnf ubf{ d'n sf]if vftf u

$ df bflvnf x'g'kg{]df w/f}6L vftfdf hDdf x'g uPsf] b]lvPsf]n]] /sd ?=!#,%%,$@*.– w/f}6L

vftfaf6 cfDbfgL vftfdf x:tfGt/0f u/L lx;fj ldnfg ug'{ kg{] b]lvG5 .

18. k]ZsL km5f}{6 M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf] lgod !*@-#_


lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . :yfgLo txn] n]vfk/LIf0f ldlt @)&$.!).)# ;Dd ?=

23,87,480/- k]ZsL km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL km5\of}{6 x'g'kb{5 .

19. a]?h' clen]v / km5of}{6 M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] ldlt 2073/12/25 sf]

cfly{s sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf] bkmf !& adf]lhd

gu/kflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldltsf] gfddf /x]sf] k]ZsL tyf a]?h'

clen]v ;dfof]hg ePsf] gu/kflnsfdf sfod u/L lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f

sfo{ ug'{kb{5 . gu/kflnsfdf a]?h' clen]v, k]ZsL af+sLsf] laa/0f tyf ;f] sf] km5of}{6sf] clen]v

/fv]sf] kfO{Pg .



;fljs u/fdgL ufpF ljsf; ;ldltM

20. clu|d cfos/ M cfos/ P]g, @)%* sf] bkmf ()-$_ df clu|d cfos/ s§L ul/Psf] /sd dlxgf


s/ s§L ?= $**%=)) bflvnf gu/]sf]n] pQm /sd ;l~rt sf]ifdf bflvnf ug'{kb{5 .

21. clu|d cfos/ M cfos/ P]g @)%*sf] bkmf *& cg';f/ ;]jf z'Ns e'QmfgLdf !% k|ltztsf b/n]

clu|d cfos/ s6\6f u/L e'QmfgL ug'{ kg{] Joj:yf 5 . t/ cf=j= @)&@.)&# sf] clGtd n]vfkl/If0f

u/]jfkt n]vfkl/Ifs xf]dgfy pk|]tL nfO{ ?=&%,))).– e'QmfgL u/]sf]df ?= !!,@%).– s/ s6\6f

u/]sf] gkfO{Psf]n] ;f] /sd c;'n u/L ;+3Lo ;l~rt sf]ifdf bflvnf x'g'kb{5 .

22. ;dfg k|of]usf] M @)&#.!!.@& df x\o'd kfO{k vl/b u/]sf] elg Ps x\o'dkfO{k pBf]u jf6

?=@,)%,**^.– sf] vl/b u/]sf]df x\o'dkfO{k k|of]u ePsf] olsg x'g] k|df0f k]z ug'{ kb{5 .

23. k'/fgf] k]ZsL M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf] lgod !*@-#_


lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . Tf/ ljut jif{sf] @( JolQmsf] gdsf] k]ZsL ?=!,@@,^&&.–

sfof{non] n]vfk/LIf0f ldlt @)&$.!).)^ ;Dd km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL


a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=! s/f]8 @( nfv (! xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{ kg]{ ?=@@ xhf/,

clgoldt k]z ug''{kg]{ ?=! s/f]8 % nfv *@ xhf/ / k]ZsL ?=@# nfv *& xhf/ /x]sf] 5 .



sdn ufpFkflnsf


ut cfly{s jif{;Ddsf] df}Hbft ?=!$ nfv !# xhf/ / o; cf=j=sf] cfDbfgL ?=% s/f]8 (@ nfv *#

xhf/ u/L hDdf ?=^ s/f]8 (^ nfv ^ xhf/ cfDbfgL u/L ?=% s/f]8 @^ nfv #& xhf/ vr{ kZrft ?=*)

nfv %( xhf/ df}Hbft afFsL /x]sf] 5 .

1. k]ZsL afFsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] k]ZsL

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . laleGg !) hgf JolQmsf] gfddf jf+sL

b]lvPsf] k]ZsL ? !,^^,@)).)) km5\of]}{6 x'g' kb{5 .

2. ;'kl/j]If0f tyf cg'udg M :yfgLo lgsfo >]ft kl/rfngtyf Joj:yfkg sfo{ljlw, @)^( sf] a'+bf ##

/ #$ df cg'udg tyf ;'kl/j]If0fug{' kg]{ Joj:yf 5 . :yfgLo tx cGtu{t ;+rflnt of]hgfsf]


3. gub df}Hbft M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ cg';f/ gub afsL ? @,&#,$#!.–

a}+s bflvnf ug'{ kb{5 .

4. k]ZsL afFsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] k]ZsL

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljutsf] Dofb gf3]sf] k]ZsL ?=!#&$%).–

/ of] aif{ rfn' cf=j=sf] !,#),))).– ul/ ?=@,#&,$%).– km5\of}{6 ug{ jfFsL x'bf lgod cg';f/

km5\of]}{6 x'g' kb{5 .

5. :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ cg';f/ w/f}6Ltkm{ gub afFsL /x]sf] ? @%)*%.–

vftfdf bflvnf ug{'' kb{5 .

6. sd{rf/L sNof0f sf]if M ut aif{sf] sd{rf/L sNof0f sf]ifsf] ljj/0f cg';f/ ut aif{sf] c=Nof=

?=!),^%,&@%.– vftfdf ?=$,(*&.– a9L >]itf bflvnf u/L >]itf cBfjlws u/]sf] b]lvof] .

7. ljkt sf]if M ut aif{sf] laleGg # sf]ifsf] >]itfdf ?=%(&%$.)) b]lvPsf] pQm sf]ifdf c=Nof= tyf

a}s df}Hbft ?=%*,*%$.– ePsf] b]lvbf Go"g ?=*((.– b]lvPsf] x'bf Plsg ug'{ kb{5 .

8. clu|d s/ M cfos/ P]g, @)%* bkmf *& / ** adf]lhd cu|Ld s/ s§f u/]/ dfq e'QmfgL lbg' kg]{

Joj:yf 5 . clu|d s/ s§L u/L bflvnf ug{ af+sL ?=@!,)%*.)) bflvnf ug'{kb{5 .

9. laleGg & hgf sd{rf/Lsf] ;fdflhs ;'/Iff s/ ?=!$,)$@.– bflvnf ug{ afsL b]lvPsf]n] bflvnf

k|df0f k]z x'g' kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=$ nfv ^# xhf/ a]?h" b]lvPsf] dWo] clgoldt ?=# nfv ## xhf/ / k]ZsL

?=! nfv #) xhf/ /x]sf] 5 .



uf}/Lu~h ufpFkflnsf


ut cfly{s jif{ ;Ddsf] df}Hbft # nfv &) xhf/, of] aif{ cfDbfgL ?=& s/f]8 $& nfv &) xhf/

u/L hDdf ?= & s/f]8 %! nfv $) xhf/ cfDbfgL ePsf]df ? ^ s/f]8 (^ nfv %# xhf/ vr{ u/L ?=%$

nfv *& xhf/ df}Hbft afFsL /x]sf] 5 . pQm cfly{s sf/f]af/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/fx? b]xfo

adf]lhd 5g\ .


/ #$ df cg'udg tyf ;'kl/j]If0fug{' kg]{ Joj:yf 5 . uf lj ; cGtu{t ;+rflnt of]hgfsf] cg'udg

tyf d"Nof+sg u/L k|ltj]bg k]z ug]{ u/]sf] gb]lvPsf]n] lgodsf] kfngf ug{' kb{5 .

2. ;+lrt sf]if M :yfgLo txsf] ;+lrt sf]if vftf cBfjlws gu/]sf] / ;fsf] zLif{sut cfDbfgL olsg

ug{ g;lsg] ePsf]n] vftf cBfjlws x'g kb{5 .

3. slG6Gh]G;L M :yfgLo lgsfo ;|f]t kl/rfng sfo{ljlw, @)^( adf]lhd sG6]Gh]G;L vr{ ;DaGwL

sfo{of]hgf ufp+ kl/ifbaf6 :jLs[t u/fO{ sG6]Gh]G;L vftfaf6 vr{ Jojl:yt ug'{ kg]{ Joj:yf 5 .

sG6]Gh]G;L vftfdf /sd hDdf gu/L ;DalGwt pkzlif{saf6 vr{ u/]sf] 5 . slG6Gh]G;L vr{sf] sfo{

of]hgf jgfO sfo{of]hgf cg';f/sf] slG6Gh]G;L vr{ n]Vg' kg]{df ;f]em} vr{ n]lvPsf] 5 . ;fy}

slG6Gh]G;L vr{sf] clen]v /fVg] gul/Pjf6 slG6Gh]G;L vr{ / ;f] k|of]usf] l:ylt Plsg x'g cfPg .

4. lhG;L lg/LIf0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @!$ jdf]lhd nut

v8f u/L /fv]sf] lhG;L dfn;fdfg s] s:tf] cj:yfdf 5g\ sfof{no k|d'vn] jif{df Ps k6s cfkm}n]

lg/LIf0f u/L jf To:tf] dfn;fdfg lhDdf lng] sd{rf/L jfx]s cGo sd{rf/L jf k|fljlwsåf/f lg/LIf0f

ug{ nufO{ To;sf] k|ltj]bg lnlvt ?kdf lng' kg]{ Joj:yf 5 . o; sfof{non] jflif{s lhG;L

lg/LIf0f gu/]sf]n] lhG;Lsf] cj:yf d"Nof+sg ug{ ;lsPg . lgodfg';f/ lhG;L lg/LIf0f x'g' kb{5 .

5. ut ljutsf] k]ZsL afsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@

adf]lhd lbPsf] k]ZsL tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljut aif{x?

b]lvsf] k]ZsL cNof x'b} cfPsf] / j8f sfof{non] k6s k6s k]ZsL km5of}6 ug{ tfs]tf ubf{ klg

;DalGwt k]ZsL lng] JolQmx?n] k5of}6 ug{ gcfPsf] b]lvof] . d+unrrg lu/Lsf] Dofb gf3]sf] k]ZsL

?=!*,))).– km5\of}+6 ug{ jf+sL b]lvPsf]n] lgod cg';f/ km5\of]}{6 x'g' kb{5 .

6. cfo aSof}tfM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] ठका

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljutsf] aif{sf] afx]s j8fsf] rfn'

cf=j=sf] cfo 7]Ssf aSof}tf afsL b]lvb}g . ljut jif{sf] p7fg af+sL cfo aSof}tf /sd

c;'nL÷pk/sf] nflu j8f ;+rfng ;ldltaf6 kxn ePsf] b]lvb}g . aSof}tf c;'nsf] nflu 7f]; gLlt

ug{÷u/fpg k]z ul/G5 . Dofb gf3]sf] cfo ?=@#,&^#.– km5\of}+6 ug{ jf+sL b]lvPsf]n] lgod cg';f/

km5\of]}{6 x'g' kb{5 .




8. clu|d s/ s§L gePsf] M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ lgDgfg';f/sf e'QmfgLdf

clu|d cfos/ s§L ug'{ kg]{df ef}=g++ !$ ldlt @)&#.(.@* n]vfk/LIfs >L las] P08 sDkgLsf]

ljhsjf6 cf=j=@)&#.&$ sf] n]vfk/LIf0f kfl/>lds ?= #$,))).– e'QmfgL lb+bf lgod cg';f/ !=%

k|ltztsf b/n] clu|d s/ s§f gu/]sf]n] clu|d s/ ?=%!)).– c;'n u/L /fh:j bflvnf ug'{

kb{5 .

9. gub af+sL M Ps JolQmsf] gfddf /x]sf] gub af+sL ? @,&#$.– bflvnf u/]sf] k|df0f k]z ug'{kb{5 .

sf]/fjf/L ufp+ljsf; ;ldlt




11. ;+lrt sf]if M :yfgLo lgsfon] ;+lrt sf]if vftf cBfjlws gu/]sf]n] zLif{sut cfDbfgL olsg ug{








slG6Gh]G;L vr{sf] clen]v /fVg] gul/Pjf6 slG6Gh]G;L vr{ / ;f] k|of]usf] l:ylt Plsg x'g cfPg




ug{ nufO{ To;sf] k|ltj]bg lnlvt ?kdf lng' kg]{ Joj:yf 5 . o; sfof{non] jflif{s lhG;L lg/LIf0f

gu/]sf]n] lhG;Lsf] cj:yf d"Nof+sg ug{ ;lsPg . lgodfg';f/ lhG;L lg/LIf0f x'g' kb{5 .

14. k]ZsL af+sL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf]

k]ZsL tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . ut ljutsf] Dofb gf3]sf] k]ZsL

?=!!,)*,@%).– lgod cg';f/ km5\of]}{6 x'g' kb{5 .

15. clu|d s/ M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ lgDgfg';f/sf e'QmfgLdf clu|d cfos/

s§L ug'{ kg]{df ef}=g++ &# ldlt @)&#.!!.!# df n]vfk/LIfssf] ljhsjf6 n]vfk/LIf0f kfl/>lds ?=

#),))).– e'QmfgL !% k|ltztsf b/n] clu|d s/ s§f gu/]sf]n] clu|d s/ ?=$%)).– / Ps

;Knfo;{af6 df]6/;fOsn vl/b ubf{ d'No clea[4L s/ s§L ? @,%),))).– df vl/b ubf{ !=%

k|ltztsf cu|Lds/ ? #,&%).– ;d]t ? *,@%).– c;'n ug'{kb{5 .

16. k]ZsL afsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf]

7]Ssf tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . ut ljutsf] Dofb gf3]sf] cfo

?=&*$*^.– / rfn' aif{sf] !)%%)).)) km5\of}+6 ug{ jf+sL b]lvPsf]n] lgod cg';f/ km5\of]}{6 x'g'

kb{5 .

17. sfof{non] gubL /l;b lgoGq0f vftf clen]v g/fv]sf]n] s]slt /l;b 5kfO{ / k|of]u eof] olsg ug{

;sPg .

18. :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @! Dff cfDbfgLsf] n]vf cBfjlws /fVg'

kg]{ Joj:yf 5 . a}+s km/s k/]]sf] ?= %)))).)) a}s :6]6d]G6;+u le8fg u/]sf] 5}g .

;flassf] dxfef/f, ufp+ljsf; ;ldlt




20. ;+lrt sf]if M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @! Dff cfDbfgLsf] n]vf

cBfjlws /fVg' kg]{ Joj:yf 5 . lgsfon] ;+lrt sf]if vftf cBfjlws gu/]sf]n] zLif{sut cfDbfgL


21. sG6]Gh]G;L M :yfgLo lgsfo ;|f]t kl/rfng sfo{ljlw, @)^( adf]lhd sG6]Gh]G;L vr{ ;DaGwL




slG6Gh]G;L vr{sf] clen]v /fVg] gul/Pjf6 slG6Gh]G;L vr{ / ;f] k|of]usf] l:ylt Plsg x'gcfPg .

22. lhG;L lg/LIf0f– :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @!$ jdf]lhd nut




gu/]sf]n] lhG;Lsf] cj:yf d"Nof+sg ug{ ;lsPg . lgodfg';f/ lhG;L lg/LIf0f x'g'kb{5 .


s§L ug'{ kg]{df clGtd n]vfkl/If0f ug{'kbf{ P; lj zdf{ Gof}kfg] P08 sDkgLnfO{ e'QmfgL u/]sf]



?=#),))).– sf] lgod cg';f/ clu|d s/ !% k|ltztsf b/n] ?=$%)).– s§f u/L e'QmfgL ug'{

kg]{df ;f] eP u/]sf] gkfOPsf] ?=$%)).– c;'n u/L /fh:j bflvnf ug'{ kb{5 . 24. cfo aSof}tf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf]

7]Ssf tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljutsf] Dofb gf3]sf] cfo

aSof}tf ?=!#@@%@^.– km5\of}+6 ug{ jf+sL b]lvPsf]n] lgod cg';f/ km5\of]}{6 x'g'kb{5 .

25. w/f}6L afFsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf]

k]ZsL tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljutsf] Dofb gf3]sf] w/f}6L

?=@!,)*#.– lgod km5\of]}{6 ePsf] 5 .


k]ZsL tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . ut ljutsf] k]ZsL ?=!%($)).–

/ rfn' k]ZsL ?=!#%))).– km5\of}+6 ug{ jf+sL b]lvPsf]n] lgod cg';f/ km5\of]}{6 x'g'kb{5 .

27. ;fdflhs ;'/Iff eQf tkm{sf] j}s lx;fa ljj/0fdf cfPsf] / e'QmfgL ljj/0f, lkmtf{sf] ljj/0f k|fKt

gePsf]n] :ki6 v'Ng cfPsf] 5}g .

;flassf] vh'/uf5L




29. ;+lrt sf]if M :yfgLo lgsfon] ;+lrt sf]if vftf cBfjlws gu/]sf]n] zLif{sut cfDbfgL olsg ug{



sfo{of]hgf ufpFkl/ifbaf6 :jLs[t u/fO{ sG6]Gh]G;L vftfaf6 vr{ Jojl:yt ug'{ kg]{ Joj:yf 5 .



slG6Gh]G;L vr{sf] clen]v /fVg] gul/Pjf6 slG6Gh]G;L vr{ / ;f] k|of]usf] l:ylt Plsg x'g

cfPg .







s§L ug'{ kg]{df eQf ljt/0f ubf{ s/ s§L gu/]]sf] / capk|fGt s/ s§L u/L a}s bflvnf ug{

;'emfj lbOPsf] 5 .


k]ZsL tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljut k]ZsL ?=!@,!^,!$%.–

km5\of}{6 ug{ jf+sL b]lvPsf]n] lgod cg';f/ km5\of]}{6 x'g' kb{5 .

34. cfo aSof}tf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf]

cfo tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljutsf] Dofb gf3]sf] 7]Ssf

?=!),&(,#!&.– c;'n x'g jf+sL b]lvPsf]n] lgod cg';f/ c;'nsf] sf/afxL x'g' kb{5 .

35. Rffn' vr{ M :yfgLo lgsfo >f]t ;fwg kl/rfng sfo{ljlw, @)%( cg';f/ k"+hLut cg'bfgaf6 rfn'

k|s[ltsf] vr{ ug{ gkfOg] Joj:yf /x]sf]df k"+hLut vftfaf6 ?= #,@^,$*).– rfn' vftfdf

x:tfGt/0f u/L vr{ n]v]sf] clgoldt b]lvPsf] 5 .

36. of] aif{ dfnkf]t ;+sngsf] @% k|ltzt x'g] dfnkf]t jfktsf] lhNnf ;dGjo ;ldltdf k7fpg' kb{5 .

37. lan e/kfO{ M ljljw vr{sf] vr{sf] lan e/kfO{ >]:tf k]z gePsf]n] pQm /sd ?= #^,*%).– c;'n

x'g' kb{5 . Ps uflj; ;lrjnfO{ >fj0fb]lv dfl;s eQf ?= %,))).– sf b/n] % dlxgfsf] ?

@%,))).– a'em]sf] e/kfO{ k]z gePsf]n] ;f] k|Df0f k]z x'g' kb{5 .



38. cfo7]Ssf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] 7]Ssf

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljutsf] Dofb gf3]sf] cfo

?=!,%$,##&.– c;'n ug{ afsL b]lvPsf]n] lgod cg';f/ km5\of]}{6 x'g' kb{5 .

39. a}s lx;fj M a}s gubL lstfjn] b]vfPsf] df}Hbft /sd eGbf /f=jf=j}s, bds, emfkf l:yt k'+hLut

vftfn] b]vfPsf] df}Hbft ? &),))).– a}s lx;fj ljj/0f adf]lhd j8fsf] a}s vftf le8fg ePsf]

kfOPg .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=#@ nfv *$ xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{ kg]{ ?=@^ nfv &% xhf/,

clgoldt ePs]f ?=^ nfv ( xhf/ /x]sf] 5 .



afx|b;L ufpFkflnsf


ut cfly{s jif{;Ddsf] df}Hbft ?=!* nfv @ xhf/, of] aif{sf] cfDbfgL ?=$ s/f]8 ^@ nfv $( xhf/

u/L hDdf ?= $ s/f]8 *) nfv %! xhf/ cfDbfgL ePsf]df ?= $ s/f]8 @& nfv &$ xhf/ vr{ u/L ?= %@

nfv && xhf/ df}Hbft afsL /x]sf] 5 . pQm cfly{s sf/f]af/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/fx? b]xfo

adf]lhd 5g\ .


/ #$ df cg'udg tyf ;'kl/j]If0fug{' kg]{ Joj:yf 5 . :yfgLo tx cGtu{t ;+rflnt of]hgfsf]


2. clu|d s/ s§L M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ lgDgfg';f/sf e'QmfgLdf clu|d

cfos/ s§L ug'{ kg]{df @)&#.%.)*df Ps OG6/k|fOh]hnfO{ df]6/;fOsn vl/bsf] e'QmfgLdf

?=@!$)&).– ljnsf] !=%∞ s/s§L gu/]sf] ? #,@!!.– c;'n pk/ ug'{kg]{ b]lvof] .

3. ;fdflhs ;'/Iff s/M laleGg % hgf sd{rf/Lsf] ;f=;'=s/ ?=@,@(%.– s/s§L gu/]sf]n]

lgodfjnLsf] Joj:yf cg';f/ c;'n u/L cfGt/Ls /fh:j sfof{nodf bflvnf ug'{kg]{ b]lvG5 .

4. gub lhDdf M e'=k'= uf=la=;=;lrasf] gfddf /x]sf] gub ?=*,*!!.– bflvnf u/]sf] gb]lvPsf]n] c;'n

pk/ ug'{kg]{ b]lvG5 .

;flas /fhu9 ufp+ljsf; ;ldlt




6. ;+lrt sf]if M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod ^ df sf]if ;~rfng

;DjGwL Joj:yf u/]sf] 5 . ufp+kflnsfn] ;+lrt sf]if vftf cBfjlws gu/]sf]n] zLif{sut cfDbfgL







8. lhG;L lg/LIf0fM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @!$ jdf]lhd nut v8f

u/L /fv]sf] lhG;L dfn;fdfg s] s:tf] cj:yfdf 5g\ sfof{no k|d'vn] jif{df Ps k6s cfkm}n]



gu/]sf]n] lhG;Lsf] cj:yf d"Nof+sg ug{ ;lsPg . lgodfg';f/ lhG;L lg/LIf0f x'g' kb{5 . vl/b

ul/Psf] l;lnF k_vf !! yfg, sfk]+6, kbf+, kfOk / kmlg+r/ ;d]tsf] ?-!*)#().)) e'QmfgL u/]sf]

kfOof] .

9. k]ZsL afsLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] k]ZsL

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . ut ljutsf] Dofb gf3]sf] k]ZsL

?=(,)%,#*!.))– / rfn' ? @&),))).– ul/ hDdf k]ZsL ? !!,&%,#*!. lgod cg';f/ km5\of]}{6

x'g' kb{5 .

10. clu|d s/ M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ e'QmfgLdf clu|d cfos/ s§L ug'{ kg]{df

@)&#.!!.@& df Ps cfk"t{snfO{ e'QmfgL u/]sf] ?=$%,))).– sf] lgod cg';f/ clu|d s/ !%

k|ltztsf b/n] ?=^,&%).– s§f u/L e'QmfgL ug'{ kg]{df ;f] gu/]sf]n] c;'n u/L /fh:j bflvnf ug'{

kb{5 .

11. gub M Ps e'=k'=;lrjsf] ?= *&,))).– / d'lvofsf] gfddf /x]sf]] gub ?=($&.– u/L ?

*&,($&.– c;'n u/L a}+s bflvnf ug{' kb{5 .

12. /l;b lgoGq0f vftf M :yfgLo txn] gubL /l;bsf] cfDbfgL, vr{ / afsL v'Ng] u/L gubL /l;b

lgoGq0f vftf g/fv]sf]n] /l;bsf] cfDbgL vr{ / afsLsf] cj:yf Plsg ug{ ;lsPg .



13. cfo aSof}tf M laleGg 7]Ssf afkt !@ hgf AoQmLaf6 p7\g afsL /sd ? #,@@,@**.– c;'nLsf]

sf/jfxL u/L c;'n pk/ ug'{kg]{ b]lvof] .

rsrsL ufpFljsf; ;ldlt














17. k]ZsL afsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] k]ZsL

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljut k]ZsL ?=!,!^,))).– / rfn'

cf=j= sf] k]ZsL ? #,&%,))).– ul/ hDdf k]ZsL ? $(!,))). km5\of}{6 ug{ jf+sL b]lvPsf]n] lgod

cg';f/ km5\of]}{6 x'g' kb{5 .

18. gub lhDdf M Ps k"j{ ;lrj nufPt laleGg $ JolQm tyf kbflwsf/Laf6 qmdzM ?=!()).– , ?=

!$)).– , ?=#$,(&(.– / ? %&#.– ul/ hDdf gub ?=#*,*%@.– bflvnf ug'{ kg]{ b]lvof] .

19. clu|d s/ M cfos/ P]g @)%* cg';f/ e'QmfgLdf clu|d s/ s§L ug'{ kg]{ Joj:yf 5 . Ps

cfk"t{saf6 ?=@,$!,()).– sf] df]6/;fOsn vl/b ubf{ !=%∞ n] s/s§L ? #,^@*.– c;'n ul/

s/ sfof{nodf bflvnf ug'{ kb{5 .

20. Hfdfgt M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod !&$ df hdfgt tyf w/f}6L

/fVg'' kg]{ Joj:yf ul/Psf] 5 . ldlt @)&#.!!.@$ df Ps x\o'dkfOk pBf]uaf6 ?=#,)),))).– sf]

x\o'dkfOk vl/b ul/Psf]df a}+s hdfgt k]z ePsf] 5}g .

21. 9'jfgL s/ M Ps x\o'dkfOk pBf]uaf6 ljleGg ;fdfgsf] 9'jfgL afkt e'QmfgL lbbf ?=$%,))).– df

!)∞ n] s/s§L ? $,%)).– c;'n ul/ ;+lrt sf]if bflvn u/]sf] kfOPg .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=!$ nfv @# xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{ kg]{ ?=$ nfv #( xhf/,

clgoldt ?=# nfv #( xhf/ / k]ZsL ?= ^ nfv $% xhf/ /x]sf] 5 .



emfkf ufpFkflnsf


ut cfly{s jif{;Ddsf] df}Hbft ?= ! nfv ( xhf/, o; cf=j=sf] cfDbfgL ?=# s/f]8 *% nfv &#

xhf/ u/L hDdf ?=# s/f]8 *^ nfv *@ xhf/ cfDbfgL u/L ?= # s/f]8 #! nfv (% xhf/ vr{ kZrft ?=

%$ nfv *& xhf/ df}Hbft afsL /x]sf] 5 . pQm sf/f]af/sf] n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f lgDgfg';f/

5g\ .





v8f u/L /fv]sf] lhG;L dfn;fdfg lg/LIf0f ug'{kg]{df ;f] u/]sf] b]lvPg .


sfo{of]hgf ufpFkl/ifbaf6 :jLs[t u/fO{ sG6]Gh]G;L vftfaf6 vr{ Jojl:yt ug'{ kg]{ Joj:yf 5 .







ug{ nufO{ To;sf] k|ltj]bg lnlvt ?kdf lng' kg]{ Joj:yf 5 . o; sfof{non] jflif{s lhG;L

lg/LIf0f gu/]sf]n] lhG;Lsf] cj:yf d"Nof+sg ug{ ;lsPg . lgodfg';f/ lhG;L lg/LIf0f x'g' kb{5 .

5. cfo aSof}tf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd laleGg % JolQmaf6 c;'n

x'g afsL ljutsf] cfo ?=#,@&,^)).– c;'n ug{' kb{5 .

6. k]ZsL afsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf]

k]ZsL tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . laleGg !* JolQmsf] ut ljutsf]

Dofb gf3]sf] k]ZsL ?=%,%(,#@@.))– / rfn' k]ZsL ? **),))).– ul/ hDdf k]ZsL ?

!$,#(,#@@. lgod cg';f/ km5\of]}{6 x'g' kb{5 .


s§L ug'{ kg]{df ef}=g++ !$ ldlt @)&#.(.@* n]vfk/LIfs >L lj=s] P08 sDkgLsf] ljhsjf6

cf=j=@)&#.&$ sf] n]vfk/LIf0f kfl/>lds ?= #$,))).– e'QmfgL lb+bf lgod cg';f/ !% k|ltztsf

b/n] clu|d s/ s§f gu/]sf]n] clu|d s/ ?=%,!)).– र uh'/d'vL 6]8 ln+s dfkm{+t df]6/;fOsn vl/b

ubf{ d'=c s/ s§L ? @,%(,()).– df vl/b ubf{ d'=c=s/ ljn gePsf] tyf !=% k|ltztsf b/n]

clu|d s/ s§f gu/]sf]n] clu|d s/ ?= #*(*=%) x\o'dkfO{k 9'jfgL afk6sf] e'QmfgL ? !*,))).– sf]

!) k|ltztsf b/n] clu|d s/ s§f gu/]sf]n] clu|ds/ ?= !,*)).– ;d]t hDdf ?= !),&(*.– c;'n

u/L /fh:j bflvnf ug'{kb{5 .

8. ljn e/kfO{ M z;:q k|x/L an s'd/vf]bnfO{ 5fgf dd{t ug{ ?= #),))).– e'QmfgL ubf{ ljn e/kfO{

ePsf] gkfOPs]fdf x'bf+ ;f]sf] k|df0f k]z x'g' kb{5 .

9. k]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd k]ZsL km5\of}{6

ug'{ kg]{ Joj:yf 5 . Ps hgf JolQmsf] gfddf afsL /x]sf]] gub ?=@,))).– sf]if bflvnf ug{' kb{5

.

10. ljn e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ cg';f/ vr{ k|dfl0ft x'g] lan

e/kfO{ ;fy n]vf /fVg' kg]{ Joj:yf 5 . uf]=ef= !^÷@)&#.)%.@# s'd/vf]b @ n;'gf law't kf]n vl/b

u/]sf] ? !)),))). sf] lan k]z gePsf] ;f] sf] k|df0f k]z ug{' kb{5 .

11. k|df0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ cg';f/ vr{ k|dfl0ft x'g] lan e/kfO{ ;fy

n]vf /fVg' kg]{ Joj:yf 5 . uf]=ef= !&÷@)&#.)%.@( ufla; k|fË0fsf] df6f] k'g]{ sfo{sf] ? &@,@)).–

e'QmfgL lbPsf]df ;f] ;+u ;DaGwLt k|flalws sfuhft ;+nUg gu/]sf] ;f] sf] k|df0f k]z ug{' kb{5 .

12. e'QmfgL afsL M lelaGg # sd{rf/Lsf] s=;+=sf]if s§L u/]sf] /sd ? @,!%,(&*.– bflvnf u/]sf]

k|df0f k]z ug{' kb{5 .



;flas 6f3g8'Aaf ufpFljsf; ;ldlt





v8f u/L /fv]sf] lhG;L lg/LIf0f u/L k|lta]bg tof/ u/]sf] b]lvPg .

15. clu|d s/ M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ e'QmfgLdf clu|d cfos/ s§L ug'{ kg]{df

ef}=g++ @)( ldlt @)&#.!!.@& Ps n]vfk/LIfsnfO{ e'QmfgL lbPsf] ?=#),))).– sf] lgod cg';f/

clu|d s/ !=% k|ltztsf b/n] ?=$,%)).– s§f u/L e'QmfgL ug'{ kg]{df ;f] eP u/]sf] gkfOPsf]

?=$%)).– c;'n u/L /fh:j bflvnf ug'{ kb{5 .

16. cfo aSof}tf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd af+sL cfo ?=@&,(*@.–

c;'n ug{' kb{5 .

17. w/f}6L a+FfsL M w/f}6L gub afsL ? @,%#^.– pk/ c;'n ug{'kb{5 .

18. k]ZsL af+sLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] k]ZsL

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . ut ljutsf] k]ZsL ?=!,#),($%.– / rfn'

sif{sf] ?=!,)),))).– u/L hDdf k]ZsL ?= @,#),($%.– km5\of}+6 ug{ jf+sL b]lvPsf]n] lgod cg';f/

km5\of]}{6 ug{' kb{5 .

19. z/0fdlt ufpFljsf; ;ldlt

;'kl/j]If0f tyf cg'udg M :yfgLo lgsfo >]ft kl/rfngtyf Joj:yfkg sfo{ljlw, @)^( sf] a'+bf ##








21. s/ s§L M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ lgDgfg';f/sf e'QmfgLdf clu|d cfos/ s§L

ug'{ kg]{df ef}=g++ ## ldlt @)&#.!!.@& Ps n]vfk/LIfsnfO{ e'QmfgL u/]sf] ?=$),))).– sf] lgod

cg';f/ clu|d s/ ?=^,))).– s§f u/L e'QmfgL ug'{ kg]{df ;f] eP u/]sf] gkfOPsf]n] ?= ^,))).–

c;'n u/L /fh:j bflvnf ug'{ kb{5 .

22. s/ s§L M Pshgf sd{rf/Lsf] tna @$,#)).– df ;f=;' s/ s§L gu/L e'QmfgL u/]]sf] / ;f] /sddf

?=@$#.– s/ s§L u/L t'?Gt bflvnf ug'{ kb{5 .

23. k]ZsL af+sL M:yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] k]ZsL

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljut k]ZsL ?=%*,$#^.–km5\of}{6 ug{

jf+sL b]lvPsf]n] lgod cg';f/ km5\of]}{6 x'g' kb{5 .

24. cfo aSof}tf M:yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd lbPsf] 7]Ssf af+sL cfo

?=!,!#,*%^.– c;'n ug{' kb{5 .

25. :yfgLo lgsfo >f]t ;fwg kl/rfng sfo{ljlw, @)%( cg';f/ k"+hLut cg'bfgaf6 rfn' k|s[ltsf] vr{

ug{ gkfOg] Joj:yf /x]sf]df k"+hLut vftfaf6 ?= #,@^,$*).– rfn' vftfdf x:tfGt/0f u/L vr{

n]v]sf] clgoldt b]lvPsf] 5 .

26. cfo aSof}tf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd utljutsf] Dofb gf3]sf]

cfo ?=!!)).– c;"n km5\of}+6 ug{ jf+sL b]lvPsf]n] lgod cg';f/ c;"n km5\of]}{6 x'g' kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=@# Nfv %@ xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{ kg]{ ?=% nfv (% xhf/,

lgoldt ug'{ kg]{ ?=& nfv $^ / k]ZsL ?=!! nfv !! xhf/ /x]sf] 5 .



j'4zfGtL ufpFkflnsf


ut cfly{s jif{;Ddsf] df}Hbft ?= @ nfv &% xhf/, of] aif{sf] cfDbfgL ?=!! s/f]8 #! nfv ( xhf/

u/L hDdf ?= !! s/f]8 ## nfv *$ xhf/ cfDbfgL ePsf]df ?= !) s/f]8 $( nfv ^! xhf/ vr{ u/L ?= *$

nfv @# xhf/ df}Hbft afsL /x]sf] 5 . pQm cfly{s sf/f]af/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/fx? b]xfo

adf]lhd 5g\ .



;+nUg, lan e/kfO{df e'QmfgL ePsf] 5fk, lan e/kfO{x?df l;nl;n]jf/ gDa/ /fvL clwsf/ k|fKt

clwsf/Laf6 k|dfl0ft, sfo{s|dut vr{ vftf, lhG;L clen]v cfBfjlws, a]?h" clen]v Jojl:yt,

sd{rf/Lsf] sfo{ ljj/0f, /l;b lgoGq0f vftf cfbL Joxf]/f kfngf ePsf] gb]lvPsf]n] o;df ;'wf/ u/L

cfGtl/s lgoGq0f k|0ffnL k|efjsf/L agfpg' kg]{ b]lvG5M.

2. cfo c;'nL tyf bflvnf M cfly{s sfo{lalw P]g, @)%% sf] kl/R5]b $ bkmf !@, !# n] cfo tyf

;/sf/L /sd sfof{nodf k|fKt ePkl5 ;f]xL lbg jf ;f]sf] ef]lnkN6 a}s bflvnf ug'{kg]{,k|fKt cfosf]


hl/jfgf tyf laefluo sf/afxL ;d]tsf] Joj:yf /x]sf] 5 . cfGtl/s cfo cfh{g ug{ ;Sg] Joj:yf

u/]sf]df ;flassf :yfgLo lgsfo tyf xfnsf :yfgLo txjf6 n]]vfk/LIf0fsf] qmddf /fh:j cfDbfgLsf]

lg0f{o b]lv c;'nL tyf bflvnf ;Ddsf clen]v Jojl:yt u/L /fv]sf]] kfOPg .:yfgLo txjf6 ;d]t

o;df laz]if Wofg lbO{ cfj:os lg0f{o tyf sfof{Gjog ul/ cfGtl/s cfo j[l4 ug]{ ug]{ tkm{ Wofg

k'Ug' kb{5 . jiff{Gtdf bflvnf jfsL /x]sf] ?= 26970/- kfOof] . ;f] /sd bflvnf u/]sf] k|df0f k]z x'g'

kb{5 .

3. a/a'emf/yM ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=!=!=#/479 ldlt


adf]lhd ufpFkflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldltsf] gfddf /x]sf] k]ZsL tyf a]?h'

clen]v ;dfof]hg ePsf] ufpFkflnsfdf sfod u/L lgodfg';f/ k]ZsL km5\of}{6 tyf a]?h' ;Dk/LIf0f

sfo{ ug'{kg]{df o; ufpkflnsfdf ;dflxt ePsf ;flassf] ufFp lasf; ;ldltsf] a]?h' nut tyf

;Dk/LIf0fsf] clen]v ufpkflnsfn] Plsg u/L cWofjlws gu/]sf]n] o; ufpkflnsfn] pSt Joj:yfsf]

sfof{Gjog ug'{ kb{5 .


cg';f/ ufFpkflnsf jf gu/kflnsf sfod x+'bf ;f] leq ;dflxt ePsf ;flassf ufFp lasf; ;ldlt

jf gu/ kflnsf jf To;sf] s'g} j8fsf] rn crn ;DklQ,bfloTj tyf clen]v To;/L sfod ePsf

ufFpkflnsfdf :jtM x:tfGt/0f x'g] Joj:yf 5 . o;/L x:tfGt/0f x'g] ;Dk"0f{ ;DklQsf] clen]v tyf

lhG;L nut vftf ldlt @)&$ c;f/ d;fGt leq :yfgLo txn] tof/ u/L k|lta]bg tof/ ug'{kg]{

Joj:yf u/]sf]df ufpkflnsfn] ;DklQsf] clen]v tyf lhG;L nut tof/ gu/]sf], k|Tos ;flas

uf=la=;=sf ;lra kl/at{g x'g] lalQs} vr{ eP/ ghfg] lhG;L vftf -d=n]=k=kmf=g+=–$&_ ;d]t gofF

v8f ug]{ u/]sf] h;df sDk'6/, Nofk6k, lk|G6/, l8lh6n Sofd/f, df]afO{n kmf]g ;]6 / cGo kmlg{r/

h:tf d"Noafg ;dfgx? lhDd]jf/L ;fg]{ u/]sf] kfO{Pg . o;/L lhG;L dfn;fdfgsf] cfDbfgL ghgfpFbf

lhG;L dfn;fdfgx? x/fpg, lxgfldgf x'g ;Sg] x'Fbf vl/b ul/Psf dfn;fdfgx?sf] k|s[lt cg';f/

;DalGwt lhG;L vftfdf cfDbfgL hgfO{ lhG;L vftf cBfalws ug'{kb{5 . sfof{non] Plss[t lhG;L

lg/LIf0f k|ltj]bg tof/ u/L ;fj{hlgs u/]sf] gkfO{Psf]n] tfn's lgsfosf] cfb]zsf] kfngf ul/g'

kb{5 .

5. ;DklQ ;+/If0f / pkof]uM sfof{non] ;fljs ufp+ lasf; ;ldlt j'wjf/],zfGtLgu/sf] lhDdf /x]sf

lhG;L ;fdfgsf] ufpkfnLsfsf] d'n lhG;L vftfdf lhDd]jf/L ;f/]sf] gb]lvPsf]n] pQm lhG;L

;fdfgx? Plsg u/L cfufdL aif{ lhG;L clen]v cBfalws ug'{ kb{5 .

6. of]hgf 5gf}6 M :yfgLo :jfoQ zf;g P]g, @)%% tyf lgodfjnL @)%^ adf]lhd :yfgLo lgsfon]

;+rfng ug]{ of]hgf 5gf}6 tyf sfof{Gjogdf ;dfa]zL, kf/blz{tf / ufp+ /gu/ kl/ifbaf6 kfl/t x'g' kg]{df of]hgf 5gf}6 tyf sfo{ ;DkGg ePsf of]hgfx? x:tfGt/0f ePsf] b]lvPg .

7. cfo 7]Ssf M laut aif{sf] cfo aSof}tf zfGtLgu/ tkm{ ?= *#,))).– / j'wjf/] tkm{ ?= %,%^,!&$.–

u/L hDdf ?=^,#(,!&$.– c;'n ug'{ kg]{ b]lvG5 .

8. ;|f]t gS;f+sg M :yfgLo :jfoQ zf;g P]g @)%%, tyf lgodfjnL @)%^ adf]lhd k|To]s ufp+kflnsfn]



j]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=!@ Nfv %! xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{ kg]{ ?=& nfv @# xhf/,

lgoldt ug'{ kg]{ ?=$ nfv (* / k]ZsL ?=#) xhf/ /x]sf] 5 .

cfkm\gf] If]qleqsf] z}lIfs, ef}uf]lns ca:yf, k|fs[lts ;|f]t cGt{ut vfgL, h+un tyf cGo ;|f]t,

k"jf{wf/ cGt{ut ;8s, k'n, vfg]kfgL nufotsf] clen]v tyf ;|f]t gS;fªsg jf gu/kflnsfsf]

k|f]kmfO{n tof/ ug'{kg]{df ;f] tof/ u/]sf] kfO{Pg . 9. jflif{s vl/b of]hgf M ;fj{hlgs lgsfon] jflif{s b; nfv ?k}+ofFeGbf a9L /sdsf] vl/b ug'{kg]{ ePdf

cfufdL cfly{s jif{sf] cg'dflgt jflif{s sfo{qmd tyf ah]6 tof/ ubf{ cfufdL cfly{s jif{df ug]{

jflif{s vl/b of]hgf tof/ ug'{kg]{ Joj:yf 5 . :yfgLo txn] of] aif{ ?=2,58,37,833/- vl/b sfo{df

kf/blz{tf / ;doa4tfsf nflu vl/b of]hgf cfjZos kg]{ ePsf]n] lgoddf ePsf] Joa:yf kfngf

x'g'kb{5 .



gu/L dfn;fdfg vl/b u/]sf] kfO{of] . sfof{non] nfut cg'dfg tof/ u/L vl/b ug]{tkm{ Wofg

lbg'kb{5

11. k|ult tof/ M cfly{s sfo{ljwL lgodfjnL, @)^$ sf] lgod @) / @% cg';f/ ufp sfo{kfnLsfn]



12. ;fljs j'wjf/] M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf] lgod !*@-#_

df lbPsf] k]ZsL tf]lsPsf] Dofbleq tf]lsPsf] sfo{ljlw ckgfO{ km5\of}{6 ug'{ jf u/fpg' k]ZsL lng]lbg]

b'j}sf] st{Jo x'g] Joj:yf 5 . ljut jifsf] # j6f k]ZsLsf] ?=#),))).– n]vfk/LIf0f ;do;Dd

km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL km5\of}{6 x'g'kb{5 .

13. s/ s§f M cfos/ P]g @)%* bkmf *& / ** adf]lhd cu|Ld s/ s§f u/]/ dfq e'QmfgL lbg' kg]{df

;f] gu/L b]xfo cg';f/ ?= 62,§2/- /fhZj bflvnf ug'{kg]{df u/]sf] gb]lvPsf]n] sfg'g cg';f/

c;'n u/L /fhZjdf bflvnf ug'{kb{5 .

14. s§f s/ bflvnf M cfos/ P]g, @)%* sf] bkmf ()-$_ df clu|d cfos/ s§L ul/Psf] /sd dlxgf

e'QmfgL ePsf] @% lbgleq bflvnf ug'{kg]{ Joj:yf 5 . sfof{non] kf/L>lds e'QmfgLdf s§f ul/Psf]

b]xfo cg';f/sf] clu|d s/ ?=@!,##).– bflvnf gu/]sf]n] pQm /sd ;+3Lo ;l~rt sf]ifdf bflvnf

ug'{kb{5

15. lhG;L bflvnf M cfly{s sfo{ljlw lgodfjnL @)^$ adf]lhd vl/b ;fdfgsf] v/Lb kZrft lhG;L

cfDbfgL jfwL vr{ n]vfs+g ug'{kg]{df o'lgsg df]6/;fOsnsf] OlGhg / kmlg{r/ u/L hDdf ?=

@,^$,$)).– sf] ;fdfg v/Lb u/]sf]df cfDbfgL j]u/ vr{ n]v]sf] kfOPsf]n] lhG;L cfDbfgL jfw]sf]

k|df0f k]z ug'{ kb{5 .

16. s/ lkmtf{ M @)&#.)$.!) df sfof+non] /fhZjdf bfvLnf eO;s]sf] /sd lkmtf{ ubf{ kof{Kt 5fgjLg /

k|df0fx? ;+nUg u/L /sd lkmtf+ ug'+kg]+df b}]lgs xf6 jhf/ tyf lgsf;L s/sf] ? !,&%,))).– lgdf{0f

Jofj;foLnfO jGb, x8tfnn] ubf{ s/ c;'nL gePsf] sf/0f hgfO s/ lkmtf+ u/]sf] sfg'g ;ddt

gb]lvPsf]n] ;f] /sd lkmtf{ lbg]nfO{ sf/jfxL u/L ;f] tTsfn c;'n u/L ufpkfnLsfsf] vftfdf bfvLnf

ePsf] k|df0f k]z ug'{ kb{5 .

17. cGo sfof{nosf] vr{ M @)&#.)*.)( / @)&$.)!.!! df Onfsf k|x/L sfof{nonfO{ ?=#,@,#)).– sf]

l8h]n v/Lbsf] /sd e'QmfgL u/]sf] kfOof] . ;f] sfof{nodf g} g]kfn ;/sf/jf6 /sd lgsf;f x'g] x'bf

cGo sfof{nosf] vr{ e'QmfgL u/]sf] sfg"g ;Ddt b]lvPg . t;y{ cfufdL lbgdf o;k|sf/sf] vr{nfO

lg?T;flxt ug'{kb{5 .

18. a]?h' clen]v M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=!=!=#/479 ldlt



gu/kflnsfsf] gfddf /x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] ufpFkflnsf jf gu/kflnsfdf

sfod u/L lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kb{5 . ufpFlasf; ;ldlt,

ufpkflnsfdf a]?h' clen]v, k]ZsL af+sLsf] laa/0f tyf ;f] sf] km5of}{6sf] clen]v /x]sf] kfO{Pg .



xNbLjf/L ufpFkflnsf


ut cfly{s jif{;Ddsf] df}Hbft ?= !^ nfv ^& xhf/, o; cf=j=sf] cfDbfgL ?= !@ s/f]8 !@ nfv

#% xhf/ u/L hDdf ?= !@ s/f]8 @( nfv @ xhf/ cfDbfgL u/L ?=( s/f]8 (( nfv *& xhf/ vr{ kZrft

?= @ s/f]8 @( nfv !% xhf/ df}Hbft afsL /x]sf] 5 . pQm cfly{s sf/f]af/sf] n]vfk/LIff0 ubf{ b]lvPsf

Joxf]/f b]xfo cg';f/ 5g\ .


;DalGwt cfGtl/s lgoGq0fsf] Joj:yfsf] sfof{Gjog ug'{kg]{ ;DjGwdf d"Nof{sg ubf{ e|d0f

k|ltj]bg ;+nUg, e'QmfgL ePsf] 5fk nufPsf], lan e/kfO{ k|dfl0ft, e'QmfgLsf] 5fk, lan

k|dfl0ft, sfo{s|dut vr{ vftf, lhG;L clen]v cfBfjlws, hf]lvdx? kl/rfg, a]?h" clen]v

nufPtsf cfGt/Ls lgoGq0fsf Joxf]/f kfngf u/]sf] b]lvPg . o;df ;'wf/u/L cfGtl/s lgoGq0f

k|0ffnL k|efjsf/L agfpg' kg]{ b]lvG5 .

2. c;'nL tyf bflvnf M cfly{s sfo{lalw P]g, @)%% sf] kl/R5]b $ bkmf !@,!#n] /fh:j tyf

;/sf/L /sd sfof{nodf k|fKt ePkl5 ;f]xL lbg jf ;f]sf] ef]lnkN6 a}s bflvnf ug'{kg]{,k|fKt

cfosf] clen]v cWofjlws u/L ;f]sf] n]vfk/LIf0f u/fpg] lhDd]jf/L sfof{no k|d'vsf] x'g] / ;f]

gu/]df hl/jfgf tyf laefluo sf/afxL ;d]tsf] Joj:yf /x]sf] 5 . To;}u/L :yfgLo lgsfo

cfly{s k|zf;g lgodfjnL @)^$ sf] kl/R5]b ^ n] klg :yfgLo lgsfosf] kl/ifbsf] lg0f{o

cg';f/ laleGg >f]tjf6 cfGtl/s cfo cfh{g ug{ ;Sg] Joj:yf u/]sf]df ;flassf :yfgLo

lgsfo tyf xfnsf :yfgLo txjf6 n]]vfk/LIf0fsf] qmddf /fh:j cfDbfgLsf] lg0f{o b]lv c;'nL

tyf bflvnf ;Ddsf clen]v Jojl:yt u/L /fv]sf]] kfOPg . at{dfg :yfgLo txjf6 ;d]t o;df

laz]if Wofg lbO{ cfj:os lg0f{o tyf sfof{Gjog ul/ cfGtl/s cfo j[l4 ug]{ ug]{ tkm{ Wofg k'Ug'

kb{5 . jiff{Gtdf bflvnf jfsL /x]sf] ?= 2,24,117/- kfOof] . ;f] /sd bflvnf u/]sf] k|df0f k]z

x'g' kb{5 .

3. a/a'emf/yM ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=!!#/479 ldlt

2073/12/25 sf] cfly{s sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf] bkmf

!& adf]lhd ufpFkflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldltsf] gfddf /x]sf] k]ZsL

tyf a]?h' clen]v ;dfof]hg ePsf] ufpFkflnsfdf sfod u/L lgodfg';f/ k]ZsL km5\of}{6 tyf

a]?h' ;Dk/LIf0f sfo{ ug'{kg]{df o; ufpkflnsfdf ;dflxt ePsf ;flassf] ufFp lasf;

;ldltsf] a]?h' nut tyf ;Dk/LIf0fsf] clen]v ufpkflnsfn] Plsg u/L cWofjlws gu/]sf]n]

o; ufpkflnsfn] pSt Joj:yfsf] sfof{Gjog ug'{ kb{5 .

4. ;DklQ x:tfGt/0f M :yfgLo txsf] ;]jf ;~rfng tyf Joj:yfkg ;DjGwL cfb]z,@)&$ sf]

bkmf && cg';f/ ufFpkflnsf jf gu/kflnsf sfod x+'bf ;f] leq ;dflxt ePsf ;flassf ufFp

lasf; ;ldlt jf gu/ kflnsf jf To;sf] s'g} j8fsf] rn crn ;DklQ,bfloTj tyf clen]v

To;/L sfod ePsf ufFpkflnsfdf :jtM x:tfGt/0f x'g] Joj:yf 5 . o;/L x:tfGt/0f x'g]

;Dk"0f{ ;DklQsf] clen]v tyf lhG;L nut vftf ldlt @)&$ c;f/ d;fGt leq :yfgLo txn]

tof/ u/L k|lta]bg tof/ ug'{kg]{ Joj:yf u/]sf]df ufpkflnsfn] ;DklQsf] clen]v tyf lhG;L

nut tof/ gu/]sf], k|Tos ;flas uf=la=;=sf ;lra kl/at{g x'g] lalQs} vr{ eP/ ghfg] lhG;L

vftf -d=n]=k=kmf=g+=–$&_ ;d]t gofF v8f ug]{ u/]sf] h;df sDk'6/, Nofk6k, lk|G6/, l8lh6n

Sofd/f, df]afO{n kmf]g ;]6 / cGo kmlg{r/ h:tf d"Noafg ;dfgx? lhDd]jf/L ;fg]{ u/]sf]

kfO{Pg . o;/L lhG;L dfn;fdfgsf] cfDbfgL ghgfpFbf lhG;L dfn;fdfgx? x/fpg, lxgfldgf

x'g ;Sg] x'Fbf vl/b ul/Psf dfn;fdfgx?sf] k|s[lt cg';f/ ;DalGwt lhG;L vftfdf cfDbfgL

hgfO{ lhG;L vftf cBfalws ug'{kb{5 . sfof{non] lhG;L lg/LIf0f k|ltj]bg tof/ u/L ;fj{hlgs

u/]sf] gkfO{Psf]n] tfn's lgsfosf] cfb]zsf] kfngf ul/g' kb{5 .

5. ;DklQ ;+/If0f / pkof]uM sfof{non] ;fljs ufp+ lasf; ;ldlt hnyn,xNbLjf/L / uf]nwfksf]

lhDdf /x]sf lhG;L ;fdfgsf] ufpkfnLsfsf] d'n lhG;L vftfdf lhDd]jf/L ;f/]sf] gb]lvPsf]n]

pQm lhG;L ;fdfgx? Plsg u/L cfufdL aif{ lhG;L clen]v cBfalws ug'{ kb{5 .

6. of]hgf 5gf}6M :yfgLo :jfoQ zf;g P]g, @)%% tyf lgodfjnL @)%^ adf]lhd :yfgLo

lgsfon] ;+rfng ug]{ of]hgf 5gf}6 tyf sfof{Gjogdf ;dfa]zL, kf/blz{tf / ufpFgu/ kl/ifbaf6



kfl/t x'g' kg]{df of]hgf 5gf}6 tyf sfof{Gjogubf{ ;DkGg ePsf of]hgfx? pkef]Qmf ;ldltdf

x:tfGt/0f ePsf] b]lvPg .

7. cfo 7]Ssf M cfo aSof}tf ?= @,^!,&#$.– c;'n ePsf] 5}g .

8. ;|f]t gS;f+sg M :yfgLo :jfoQ zf;g P]g, @)%%, tyf lgodfjnL, @)%^ adf]lhd k|To]s

ufp+kflnsfn] cfkm\gf] If]qleqsf] z}lIfs, ef}uf]lns ca:yf, k|fs[lts ;|f]t cGt{ut vfgL, h+un

tyf cGo ;|f]t, k"jf{wf/ cGt{ut ;8s, k'n, vfg]kfgL nufotsf] clen]v tyf ;|f]t gS;fFsg jf

gu/kflnsfsf] k|f]kmfO{n tof/ ug'{kg]{df ;f] tof/ u/]sf] kfO{Pg . 9. jflif{s vl/b of]hgf M ;fj{hlgs lgsfon] jflif{s b; nfv ?k}+ofFeGbf a9L /sdsf] vl/b ug'{kg]{

ePdf cfufdL cfly{s jif{sf] cg'dflgt jflif{s sfo{qmd tyf ah]6 tof/ ubf{ cfufdL cfly{s

jif{df ug]{ jflif{s vl/b of]hgf tof/ ug'{kg]{ Joj:yf 5 . sfof{non] of] aif{ ?=2,^^,19,057.- sf]

vl/b sfo{ u/]sf]df jflif{s vl/b of]hgf tof/ u/]sf] gkfO{Psf]n] lgodsf] kfngf ePsf] b]lvPg .

vl/b sfo{df kf/blz{tf / ;doa4tfsf nflu vl/b of]hgf cfjZos kg]{ ePsf]n] lgoddf ePsf]

Joa:yf kfngf x'g'kb{5 .



tof/ gu/L dfn;fdfg vl/b u/]sf] kfO{of] . sfof{non] nfut cg'dfg tof/u/L vl/b ug]{tkm{

Wofg lbg'kb{5 .

11. k|ult tof/ M cfly{s sfo{ljwL lgodfjnL, @)^$ sf] lgod @) / @% cg';f/ ufp

sfo{kfnLsfn] rf}dfl;s / aflif{s k|ult ljj/0f tof/ u/L tf]lsP adf]lhdsf] lgsfodf k7fpg'kg{]

pNn]v u/]sf]df ;f] ljj/0f tof/ u/L k7fPsf] gb]lvPsf]n] aflif{s nIo / k|ultsf] ljZn]if0f ug{

;lsPg .

12. ;fdflhs ;'/Iff tkm{ M o; gukfnLsfsf] ;fdflhs ;'/Iff eQf ljt/0f ug{sf] nflu aflif{s

?=&,@%,&!,@)).– lgsf;f u/L ?=%,&*,((,@)).– vr{ u/L jfsL ?=!,$^,&@,))).– ljt/0f u/]sf]

ekfO{ lhNnf ;dGjo ;ldltdf k]z u/L lx;fj km/kmf/s ug'{kb{5 .

13. lhDd]jf/L x:tfGt/0f M ;fljs xNbLjf/L / hnyndf @)&$.#.#! ;Dd uflj;df af+sL /x]sf]

s|dz ?=$%,&$,#^&.– / ?= !,@#,#&,$!^.– ufpkflnsfn]] tTsfn x:tfGt/0f ug'{ kb{5 .

14. ljj/0f n]vfk/LIf0fsf] qmddf r=g+= @!.@)&$.)(.@^ sf] kqjf6 ljleGg cg';'lr ;+nUg u/L

ljj/0f dfu ul/Psf]df ljj/0f k|fKt ePsf] 5}g .

;flas xNbLjf/L ufpFljsf; ;ldlt

15. k]ZsL km5f}{6 M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf] lgod

!*@-#_ df lbPsf] k]ZsL tf]lsPsf] Dofbleq tf]lsPsf] sfo{ljlw ckgfO{ km5\of}{6 ug'{ jf u/fpg'

k]ZsL lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . n]vfk/LIf0f ldlt @)&$.!).)% ;Dd $

laBfnosf] ?=%,%),))).– k]ZsL km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL km5\of}{6 x'g'kb{5 .

16. s/ s§f M cfos/ P]g, @)%* bkmf *& cg';f/ !% k|ltzt s/ s6\6L ug'{ kg]{ Joj:yf 5 . ef}=g+ (( ldlt @)&$÷#÷@$ df of]hgf cg'udg u/]sf] eQf jfkt nufot kfFr hgfnfO{ ?=

$),))).– e'QmfgL vr{ n]v]sf]df ?= ^))).– s/ s§f u/]sf] gb]lvPsf]n] lgodfg';f/ c;'n u/L

;+lrt sf]if bflvnf ug'{kb{5 .

17. lhG;L bflvnf M cfly{s sfo{ljlw lgodfjnL, @)^$ adf]lhd vl/b ;fdfgsf] v/Lb kZrft

lhG;L cfDbfgL jfwL vr{ n]vfs+g ug'{kg]{df vl/b ul/Psf ?= #,(!,!*$.– sf $ kmlg{r/

nufPtsf ;fdfg cfDbfgL j]u/ vr{ n]v]sf] kfOPsf]n] lhG;L cfDbfgL jfw]sf] k|df0f k]z ug'{

kb{5 .

18. s/ s§f M cfos/ P]g ,@)%* bkmf *& adf]lhd cu|Ld s/ s§f u/]/ dfq e'QmfgL lbg' kg]{df ;f]

gu/L ;lrj s'd'b rGb| emfnfO{ k|lt dlxgf #,%)).)) b/n] r}q b]lv c;f/ ;Dd ?= !$,)))÷–

eQf e'QmfgL u/]sf] / !% k|ltzt x'g] s/ @,!)).– /fhZj bflvnf ug'{kg]{df ?= !$) dfq s§f

u/]sf]n] 36L ePsf] ?= !,(^).– sfg'g cg';f/ c;'n u/L ;+lrt sf]if bflvnf ug'{kb{5 .

19. s/ s§f M cfos/ P]g, @)%* bkmf *& adf]lhd cu|Ld s/ s§f u/]/ dfq e'QmfgL lbg' kg]{df ;f]

gu/L hnyn uf=lj=;= sf] uf]=ef}=g+ !%.@)&#.%.@^ jf6 ljz'nfn d]r] ,>L k|;fb gljg d}gfnL,

hLt axfb'/ /fha+zL / xf]d k|= r'8fn ;d]tnfO k|lt JolQm ?= #))) b/n] ?=!%))).))



kfl/>lds e'QmfgL u/]sf]n] cfos/ P]g @)%* adf]lhd !% k|ltzt x'g] u/L ?=@@%).– c;'n u/L

/fhZjdf bflvnf ug'{kb{5 .

20. s/ s§f M cfos/ P]g, @)%* bkmf *& adf]lhd cu|Ld s/ s§f u/]/ dfq jfsL /sd e'QmfgL

lbg' kg]{df ;f] gu/L k|fljlws hfFr eQf ?=^^,))).– / n]vfk/LIf0f z'Ns ?=!,$%,))).– /

uflj; ;lrj eQf ?=$),))).– e'QmfgL u/]sf] kfOPsf]n] ( hgf sd{rf/L / JolQmjf6

?=#&,^%).– c;'n u/L /fhZjdf bflvnf ug'{kb{5 .

21. s/ s§f M cfos/ P]g, @)%* bkmf *& adf]lhd cu|Ld s/ s§f u/]/ dfq jfsL /sd e'QmfgL

lbg' kg]{df ;f] gu/L ?=#,!%)).– k|f]T;fxg eQf e'QmfgL u/]sf] kfOPsf]n] Ps uf=la=;=sf #

sd{rf/Ljf6 ?=$&@%.)) c;'n u/L /fhZjdf bflvnf ug'{kb{5 .



lng]lbg] b'j}sf] st{Jo x'g] Joj:yf 5 . ljut jifsf] ^ j6f k]ZsLsf] ?=(^,@)).– sfof{non]

@)&$.!).!$ ;Dd km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL km5\of}{6 x'g'kb{5 .

23. a]?h' clen]v M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=!=!=#/479

ldlt 2073/12/25 sf] cfly{s sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf]

bkmf !& adf]lhd ufpFkflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldltsf] gfddf /x]sf] k]ZsL

tyf a]?h' clen]v ;dfof]hg ePsf] ufpFkflnsfdf sfod u/L lgodfg';f/ k]ZsL km5{of}6 tyf a]?h'

;Dk/LIf0f sfo{ ug'{kb{5 . ufpFlasf; ;ldltdf /xsf] a]?h' ,clen]v, k]ZsL af+sLsf] laa/0f tyf ;f]

sf] km5of}{6sf] clen]v /x]sf] kfO{Pg .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=# s/f]8 @^ nfv ^% xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{ kg]{ ?=# nfv !%

xhf/, lgoldt ug''{kg]{ ?=# s/f]8 !( nfv / k]ZsL ?=% nfv %) xhf/ /x]sf] 5 .



jmrgsjn ufpFkflnsf


ut cfly{s jif{;Ddsf] df}Hbft ?= ^ nfv ^& xhf/, o; cf=j=sf] cfDbfgL ?=!! s/f]8 #@ nfv *)

xhf/ u/L hDdf ?=!! s/f]8 #( nfv $& xhf/ cfDbfgL u/L ?= !) s/f]8 &@ nfv @@ xhf/ vr{ kZrft ?=^&

nfv @% xhf/ df}Hbft afsL /x]sf] 5 . pQm sf/f]af/sf] n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f lgDgfg';f/ 5g\ .



;+nUg, e'QmfgL ePsf] 5fk nufPsf], lan e/kfO{ k|dfl0ft, e'QmfgLsf] 5fk, lan k|dfl0ft, sfo{s|dut

vr{ vftf, lhG;L clen]v cfBfjlws, hf]lvdx? kl/rfg, a]?h" clen]v nufPtsf cfGt/Ls

lgoGq0fsf Joxf]/f kfngf u/]sf] b]lvPg . o;df ;'wf/ u/L cfGtl/s lgoGq0f k|0ffnL k|efjsf/L agfpg'

kg]{ b]lvG5M.

2. c;'nL tyf bflvnfM cfly{s sfo{lalw P]g, @)%% sf] kl/R5]b $ bkmf !@,!# n] /fh:j tyf ;/sf/L



laefluo sf/afxL ;d]tsf] Joj:yf /x]sf] 5 . To;}u/L :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$

sf] kl/R5]b ^ n] klg :yfgLo lgsfosf] kl/ifbsf] lg0f{o cg';f/ laleGg >f]tjf6 cfGtl/s cfo cfh{g

ug{ ;Sg] Joj:yf u/]sf]df ;flassf :yfgLo lgsfo tyf xfnsf :yfgLo txjf6 n]]vfk/LIf0fsf] qmddf

/fh:j cfDbfgLsf] lg0f{o b]lv c;'nL tyf bflvnf ;Ddsf clen]v Jojl:yt u/L /fv]sf]] kfOPg .

at{dfg :yfgLo txjf6 ;d]t o;df laz]if Wofg lbO{ cfj:os lg0f{o tyf sfof{Gjog ul/ cfGtl/s cfo

j[l4 ug]{ ug]{ tkm{ Wofg k'Ug' kb{5 . jiff{Gtdf bflvnf ug{ jfsL ky/Lof uflj;sf] ?=2,10,^^7.–,

jlgofgL uflj;sf] ?=32,5087.–, jfn'jf8L uflj;sf] ?=7876.–, 3]/fjf/L uflj;sf] ?=55,983.–

,kf7fdf/L uflj;sf] ?=&,$%#.– / srgf uflj;sf] ?=@@@!(.– /x]sf] kfOof] . ;f] /sd oyf;L3| bflvnf

u/]sf] k|df0f k]z x'g' kb{5 .

3. a/a'emf/yM ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] ldlt 2073.12.25 sf] cfly{s sf/f]af/ tyf

vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf] bkmf !& adf]lhd ufpFkflnsfdf ;dflxt ePsf

;fljssf ufpF ljsf; ;ldltsf] gfddf /x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] ufpFkflnsfdf

sfod u/L lgodfg';f/ k]ZsL km5\of}{6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kg]{df o; ufpkflnsfdf ;dflxt

ePsf ;flassf] ufFp lasf; ;ldltsf] a]?h' nut tyf ;Dk/LIf0fsf] clen]v ufpkflnsfn] Plsg u/L

cWofjlws gu/]sf]n] o; ufpkflnsfn] pSt Joj:yfsf] sfof{Gjog ug'{ kb{5 .


cg';f/ ufFpkflnsf jf gu/kflnsf sfod x+'bf ;f] leq ;dflxt ePsf ;flassf ufFp lasf; ;ldlt

jf gu/ kflnsf jf To;sf] s'g} j8fsf] rn crn ;DklQ,bfloTj tyf clen]v To;/L sfod ePsf

ufFpkflnsfdf :jtM x:tfGt/0f x'g] Joj:yf 5 . o;/L x:tfGt/0f x'g] ;Dk"0f{ ;DklQsf] clen]v tyf

lhG;L nut vftf @)&$ c;f/ d;fGt leq :yfgLo txn] tof/ u/L k|lta]bg tof/ ug'{kg]{ Joj:yf

u/]sf]df ufpkflnsfn] ;DklQsf] clen]v tyf lhG;L nut tof/ gu/]sf], k|Tos ;flas uf=la=;=sf

;lra kl/at{g x'g] lalQs} vr{ eP/ ghfg] lhG;L vftf -d=n]=k=kmf=g+=–$&_ ;d]t gofF v8f ug]{ u/]sf]

h;df sDk'6/, Nofk6k, lk|G6/, l8lh6n Sofd/f, df]afO{n kmf]g ;]6 / cGo kmlg{r/ h:tf d"Noafg

;dfgx? lhDd]jf/L ;fg]{ u/]sf] kfO{Pg . o;/L lhG;L dfn;fdfgsf] cfDbfgL ghgfpFbf lhG;L

dfn;fdfgx? x/fpg, lxgfldgf x'g ;Sg] x'Fbf vl/b ul/Psf dfn;fdfgx?sf] k|s[lt cg';f/ ;DalGwt

lhG;L vftfdf cfDbfgL hgfO{ lhG;L vftf cBfalws ug'{kb{5 . sfof{non] Plss[t lhG;L lg/LIf0f

k|ltj]bg tof/ u/L ;fj{hlgs u/]sf] gkfO{Psf]n] tfn's lgsfosf] cfb]zsf] kfngf ul/g' kb{5 .

5. ;DklQ ;+/If0f / pkof]uM sfof{non] ;fljs ufp+ lasf; ;ldlt j'wjf/],zfGtLgu/sf] lhDdf /x]sf

lhG;L ;fdfgsf] ufpkfnLsfsf] d'n lhG;L vftfdf lhDd]jf/L ;f/]sf] gb]lvPsf]n] pQm lhG;L ;fdfgx?

Plsg u/L cfufdL aif{ lhG;L clen]v cBfalws ug'{ kb{5 .

6. of]hgf 5gf}6M :yfgLo :jfoQ zf;g P]g, @)%% tyf lgodfjnL @)%^ adf]lhd :yfgLo lgsfon]

;+rfng ug]{ of]hgf 5gf}6 tyf sfof{Gjogdf ;dfa]zL, kf/blz{tf / ufp+ /gu/ kl/ifbaf6 kfl/t x'g' kg]{df of]hgf 5gf}6 tyf sfof{Gjog ubf{ ;DkGg ePsf of]hgfx? pkef]Qmf ;ldltdf x:tfGt/0f ePsf]

b]lvPg .

7. cfo 7]Ssf M cfo aSof}tf ky/Lof tkm{ ?= &),)^(.–, jlgofgL tkm{ ?=&#$(!.)), jfn'jf8L tkm{

?=#%,$$%.–, 3]/fjf/L tkm{ ?=^,%)).–, s]rgf tkm{ ?=*&,*#).– / kf7fdf/L tkm{ ?= !),*!,#)).– c;'n



u/]sf] 5}g . lgodfjnLsf] Joj:yf adf]lhd c;'n u/L ;+lrt sf]if bflvnf ug'{ kb{5 .

8. ;|f]t gS;f+sg M :yfgLo :jfoQ zf;g P]g @)%%, tyf lgodfjnL @)%^ adf]lhd k|To]s ufp+kflnsfn]

cfkm\gf] If]qleqsf] z}lIfs, ef}uf]lns ca:yf, k|fs[lts ;|f]t cGt{ut vfgL, h+un tyf cGo ;|f]t, k"jf{wf/

cGt{ut ;8s, k'n, vfg]kfgL nufotsf] clen]v tyf ;|f]t k|f]kmfO{n tof/ ug'{kg]{df ;f] tof/ u/]sf]

kfO{Pg . 9. jflif{s vl/b of]hgf]M ;fj{hlgs lgsfon] jflif{s b; nfv ?k}+ofFeGbf a9L /sdsf] vl/b ug'{kg]{ ePdf

cfufdL cfly{s jif{sf] cg'dflgt jflif{s sfo{qmd tyf ah]6 tof/ ubf{ cfufdL cfly{s jif{df ug]{ jflif{s

vl/b of]hgf tof/ ug'{kg]{ Joj:yf 5 . sfof{non] of] aif{ ?=3,31,35,108/- vl/b sfo{df kf/blz{tf /

;doa4tfsf nflu vl/b of]hgf cfjZos kg]{ ePsf]n] lgoddf ePsf] Joa:yf kfngf x'g'kb{5 .

10. nfut cg'dfgM ;fj{hlgs vl/b lgodfjnL, @)^$ cg';f/ ;fj{hlgs lgsfon] dfn;fdfgsf]


gu/L dfn;fdfg vl/b u/]sf] kfO{of] . sfof{non] nfut cg'dfg tof/ u/L vl/b ug]{tkm{ Wofg lbg'kb{5

11. k|ult tof/ M cfly{s sfo{ljwL lgodfjnL, @)^$ sf] lgod @) / @% cg';f/ ufp sfo{kfnLsfn]



12. ljn ekf{O j]u/ vr{ M cfly{s sfof+ljlw lgodfjnL, @)^$ sf] lgod #^=# cg';f/ ;/sf/L /sd vr{

n]Vbf kof{Kt ljn ekf{O ;{nUg u/L vr{ n]Vg' kg]+df cfjZos sfuhft ;+nUg gu/L ?= ^!$,%)).–

e'QmfgL u/]sf] b]lvPsf]n] cfjZos sfuhft k]z ug'{ kg]{ b]lvG5 . 13. ;fljs j'wjf/] k]ZsL afsL M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf]

lgod !*@-#_ df lbPsf] k]ZsL tf]lsPsf] Dofbleq tf]lsPsf] sfo{ljlw ckgfO{ km5\of}{6 ug'{ jf u/fpg'

k]ZsL lng]lbg] b'j}sf] st{Jo x'g] Joj:yf 5 . Tf/ ljut jif{sf] jlgofgL ufp ljsf; ;ldltsf] & j6f

k]ZsLsf] ?=!,@),$)*.–, jfn'jf8Lsf] $ j6f k]ZsLsf] ?=#,!*,))).–, 3]/fjf/L ufpsf] $ j6f k]ZsLsf]

?=&%,!^^.–, s]rgfsf] & j6f k]ZsLsf] ?=!,*(,(%).–, kf7fdf/Lsf] !( j6f k]ZsLsf] ?=%,@!,&)^.–

sfof{non] n]vfk/LIf0f ;do;Dd km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL km5\of}{6 x'g'kb{5 .

14. k]ZsL afFsL M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf] lgod !*@-#_ df

lbPsf] k]ZsL tf]lsPsf] Dofbleq tf]lsPsf] sfo{ljlw ckgfO{ km5\of}{6 ug'{ jf u/fpg' k]ZsL lng]lbg] b'j}

y/Lsf] st{Jo x'g] Joj:yf 5 . sfof{non] n]vfk/LIf0f ldlt @)&$.!).)!& ;Dd laleGg % kbflwsf/Lsf]

? =!,*),))).– k]ZsL km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL km5\of}{6 x'g'kb{5 .

15. s/ s§f M cfos/ P]g, @)%* bkmf *& / ** adf]lhd cu|Ld s/ s§f u/]/ dfq e'QmfgL lbg' kg]{df

clu|d s/ ?=^&!#^.– s6\6f gu/L laleGg JolQm tyf lgsfonfO{ e'QmfgL lbPsf]n] lgodfg';f/ c;'n u/L

/fhZjdf bflvnf ug'{kb{5 .

16. s§f s/ M cfos/ P]g, @)%* sf] bkmf ()-$_ df clu|d cfos/ s§L ul/Psf] /sd dlxgf e'QmfgL

ePsf] @% lbgleq bflvnf ug'{kg]{ Joj:yf 5 . sfof{non] kf/L>lds e'QmfgLdf s§f ul/Psf] clu|d s/

?=21,479.- bflvnf gu/]sf]n] pQm /sd ;l~rt sf]ifdf bflvnf ug'{kb{5

17. lhG;L bflvnf M cfly{s sfo{ljlw lgodfjnL @)^$ adf]lhd vl/b ;fdfgsf] v/Lb kZrft lhG;L

cfDbfgL jfwL vr{ n]vfs+g ug'{kg]{df ?= !*#$^%.– sf] ;fdfg v/Lb u/]sf]df cfDbfgL j]u/ vr{

n]v]sf] kfOPsf]n] lhG;L cfDbfgL jfw]sf] k|df0f k]z ug'{ kb{5 .

18. cfDbfgL g;f/]sf] M ;fljs jlgofgL / 3]/fjf/Lsf] vftfdf @)&$.#.#! ;Dd uflj;sf] af+sL /x]sf] s|dz

?=@,@%,))).– / ?=!**.– /sd ufpkflnsfn]] tTsfn ;f] /sd x:tfGt/0f ug'{ kg{] b]lvG5 .

19. a]?h' clen]v M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] ldlt 2073.12.25 sf] cfly{s sf/f]af/

tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf] bkmf !& adf]lhd ufpFkflnsf tyf

gu/kflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldlt tyf gu/kflnsfsf] gfddf /x]sf] k]ZsL tyf

a]?h' clen]v ;dfof]hg ePsf] ufpFkflnsf jf gu/kflnsfdf sfod u/L lgodfg';f/ k]ZsL km5{of}6

tyf a]?h' ;Dk/LIf0f sfo{ ug'{kb{5 . uf+p lasf; ;ldlt, gu/kflnsfdf a]?h' clen]v, k]ZsL af+sLsf]

laa/0f tyf ;f] sf] km5of}{6sf] clen]v /x]sf] kfO{Pg .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=@@ nfv $ xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{ kg]{ ?= # nfv &@ xhf/,

lgoldt ug''{kg]{ ?=!^ nfv %@ xhf/ / k]ZsL ?=! nfv *) xhf/ /x]sf] 5 .

:yfgLo tx n]vf/LIf0f k|ltj]bg, k|b]z g++= !, df]/Ë


lj/f6gu/ dxf–gu/kflnsf


utjif{sf] ? #( s/f]8 *% nfv %! xhf/ / of] jif{ @ cj{ *# s/f]8 ^% nfv *% xhf/ ;d]t ? # cj{

@# s/f]8 %! nfv #^ xhf/ cfDbfgL dWo] ? @ cj{ (^ s/f]8 @* nfv $ xhf/ vr{ u/L ? @& s/f]8 @# nfv

#@ xhf/ df}Hbft b]lvG5 . ;f] sf/f]af/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfo adf]lhd 5g\ M

1. a}+{s ;dfof]hg – :yfgLo lgsfo clfy{s k|zf;g lgodfjnL, @)^$ sf] lgod !(( df cfly{s ljj/0f /

vr{sf] n]vf :jLs[t 9fFrfdf /fVg'kg]{ Joj:yf 5 . शरसता अनसार आषाढ मसानतमा बााकी रहको र बङक अनसार बााकी रहको रकमको बङक समायोजन वििरण तयार गरी वहसाि ममलान गन परछ । lx;fj ldnfg gx'Fbf

sf/f]jf/sf] oyfy{tf sl7g x'G5 .

2. lgsf;f cfb]z afFsL M a}+s lx;fj ljj/0f tof/ u/L ;f6\g afFsL cfb]zsf] ljj/0f / ;f] cfb]z ;do leq

;fl6Psf] af/] olsg u/L a}+s;Fu lx;fj ldnfg ug'{kb{5 . ^ vftfsf] cfb]z ;f6\g / hDdf x'g afFsL

ljj/0f tof/ u/]sf] 5}g . ;f] Plsg u/]sf] 5}g . of] jif{sf] a}+s cfb]z ;f6\g ? !#,$#,@*(.– af+sL

b]lvPsf] 5 .

3. विततीय जिाफरवहता पालनााः आमथक कायविधी मनयमािली,२०६४ को मनयम ४५ adflhd विततीय जिाफरवहता तथा उततररावयति पालनाको ससथती मलयाङकन vl/b of]hgf vl/b OsfO{, गर योजना, समभावित जोसिमहर पवहचान, सजममिारी बााडफााड, आनतररक लिापरीकषण, बरज फछयौट, अमधकार र सजममिारी, सजनसी मनरीकषण,

3'DtL ;]jf, cGt/lqmof, cg'udg d"NofÍg, k]ZsL km5of}{6, k|ult ljj/0f, gu/ kfZj{lrq, dd{t ug'{kg]{, lnnfdL ug'{kg]{, ;DklQx¿ P]ltxfl;s, nfut cjwf/0ff, e|d0f k|ltj]bg, ;DkQLsf] ljj/0f, ;dLIff

ug'{kg]{df, nuj'u cWofjlws, s/ s§L, bflvnf ug'{ / ljn ekf{O{x?df k|of]hg :ki6 v'nfpg] जसता विषयमा कषतरगत विततीय ससथमतमा विशष धयान दरनपरछ ।

4. sd{rf/L b/jGbL M b/jGbL #%% hgzlQm ePsf]df kbk"lt{ @(@ x'Fbf ;]jf k|jfxdf c;/ k/]sf] 5 .

5. lhG;L lg/LIf0f M :yfgLo ;/sf/ ;+rfng P]g, @)&$ df gu/If]q leq ef}lts k"jf{wf/ ljsf;, ;]jf

k|efjsfl/tf dfkm{t ;'zf;g sfod ug'{ g}lts bfloTj xf] . ;]jf k|jfxnfO{ bl/nf] agfpg lhG;Lsf]

cj:yfaf/] hfgsf/L lng lhG;L kl/rfngsf] 7"nf] e"ldsf x'Fbf jif{df ! k6s lg/LIf0f u/L kl/rfngdf

r':ttf Nofpg] p2]Zon] of] jif{ lg/LIf0f u/]sf] kfOof] . lg/LIf0f :ynut cjnf]sg, clen]v cWoog /

5nkmnsf] dfWodaf6 lg/LIf0f sfo{ ;Dkfbg x'Fbf b]xfo adf]lhd df}Hbft b]lvPsf] ljj/0f k]z ePsf]

d"Vo ;fdfg b]xfo adf]lhd 5 . d"No v'nfpg] kg]{, dd{t / lnnfd ug'{kg]{, ;fdfgsf] ;"rL tof/ ug'{kg]{,

crn ;DklQ hUuf hldg / ejgsf] clen]v Jojl:yt ug]{, k'/fgf k|of]udf gcfPsf] ;jf/L ;fwg

lnnfd ug'{kg]{ ;'emfj sfof{Gjog ePsf] 5}g .

6. cfo aSof}tfM :yfgLo :jfoQ zf;g lgodfjnL, @)%^sf] kl/R5]b & df dxfgu/kflnsfåf/f :yfgLo s/

c;'nL ug]{ Joj:yf 5 . dxfgu/kflnsfn] ;DklQ tyf Joj;fo s/ / ef8fafktsf] s/ afFsLsf] clen]v

k"0f{ ?kdf cBfjlws u/]sf] kfOPg . ;DklQs/ c;'nL x'g g;s]df sfof{nodf ePsf] clen]v adf]lhd

c;'n x'g af+sLsf] clen]v tof/ u/L c;'nLsf] sf/jfxL ug'{kb{5 .

7. 3/hUuf s/M :yfgLo :jfoQ zf;g lgodfjnL, @)^$ sf] lgod !$) adf]lhd dxfgu/kflnsfn]

cfkm\gf] If]qleq nufpg ;Sg] 3/hUufs/sf] clwstd b/ cg';"rL–* df pNn]v eP adf]lhd x'g]

Joj:yf 5 . 3/hUuf s/sf] k|fKt kmfOn cWoog ubf{ k/LIf0f u/]sf] !@ s/bftf ;+s]t gePsf]

s/bftfn] ?= #,&),@!,#$).– gu/kflnsf s/ lt/]sf] kfOPg . 3/hUuf s/ ;dodf gltbf{ aSof}tf /x]sf]

cj:yf b]lvof] . aSof}tf afFsL 3/hUuf s/ ?= 3,70,21,340.– c;"n ug'{ kb{% .

8. s/ 5'6M s/bftf ;+s]t g+= (^#% Ps 6flsh k|f=ln= lj/f6gu/ aSof}tf 3/hUuf s/ u0fgf ubf{ ljutsf]

?= &,&), $@.– cfDbfgL 36fO{ s/ d"Nof+sg ubf{ cfDbfgL Go"g x'g uPsf] 5 . pQm /sd 5'6 x'Fbf cfo

Go"g x'g] / s/ 36L c;'n x'g] ePsfn] ?= &,&), $@.– c;'n ug'{ kb{5 .

9. Joj;fo btf{M dxfgu/kflnsf If]qdf Jokf/ Joj;fo ug]{ ljleGg JolQm kmd{ sDkgLx?nfO{ o;

sfof{nodf btf{ ug{ k|f]T;flxt u/L clgjfo{?kdf Joj;fo btf{ u/fpg] sfo{nfO{ k|efjsf/L ?kdf cl3

a9fpg' kg]{ b]lvG5 . ;fy}, dxfgu/kflnsf If]qdf Joj;fo ug]{ kmd{x?, btf{ u/fO{ gljs/0f ul//x]sf

tyf btf{ ug{ afFsL kmd{ tyf sDkgLx?sf] clen]v tof/ u/L cBfjlws ug'{kg]{ b]lvG5 .

10. axfns/M :yfgLo :jfoQ zf;g lgodfjnL, @)^$ sf] lgod !$! adf]lhd gu/kflnsfn] P]gsf] bkmf

!#& adf]lhd nufpg ;Sg] axfns/sf] clwstd b/ cg';"rL ( df eP adf]lhd x'g] Joj:yf 5 . o;

jif{ cfGtl/s /fh:j sfof{no lj/f6gu/n] afxfn s/ afkt ?= $ s/f]8 *! nfv # xhf/ c;'n

u/]sf]df dxfgu/kflnsfn] ?=(^ nfv @! xhf/ c;'n ug'{kg]{df ?= #& nfv && xhf/ dfq c;'n u/]sf]

b]lvPsf] x'Fbf 36L c;'n ePsf] ?=%* nfv $$ xhf/ cfGtl/s /fh:j sfof{no;Fu ;dGjo u/L



axfndf lbPsf 3/hUufsf] klxrfg Pj+ axfns/ /sd Plsg u/L c;'n pk/ ug'{kg]{ tkm{ Wofg lbg'

kb{5 .

11. l9nf] s/ bflvnfM axfns/ ?= !,%(,(((.– c;'n u/L ;DalGwt s/ sfof{nodf ldlt )&$. .!* df

bflvnf u/]sf]n] ;|f]tdf cfos/ l9nf bflvnf x'g] u/]sf] 5 .

12. ;+/rgf x6fpg] M jf6f] jf k'j{fwf/ lj:tf/sf] sfddf hgtfjf6 ;xof]u gkfO{ ljut / of] jif{;Dd

gu/jf;L jf6 x6fpg' kg]{ ;+/rgfdf x6fO{ gu/kflnsfjf6 vr{ ePsf] /sd clen]v /fvL jSof}tf

c;'nLdf /fv]sf] kfOPg . of] jif{ dfkb08 ljk/Lt ePsf 3/jf6 lgdf{0f dfkb08 cg's'n jgfO{ ?= !

s/f]8 *( nfv (* xhf/ cfo u/]sf] 5 pQm cfo ljifosf] b08 hl/jfgf k|fKt ePsf] :ki6 u/]sf] 5}g .

13. s/ / cfo clen]v M :yfgLo :jfoQ zf;g lgodfjnL, @)%^ sf] kl/5]b & df s/ b:t'/ ;]jf

z'Nsjf6 cfo ug]{ Joj:yf 5 . pQm cfo s'g jif{sf] xf] cj slt jfsL 5 jSof}tf / s/bftfsf] lj:t[t

ljj/0f clen]vTj g/fv]sf] n] pQm cfo olsg x'g] cj:yf 5}g, If]qut s/bftf clen]v / k|To]s jif{sf]

c;'nL / bflvnf :ki6 ?kdf b]lvg] RMIS k|0ffnL gx'Fbf cfo k|zf;g . /fhZj k|zf;gsf] ;j} ultljlw

kf/blz{ dflgg] cj:yf 5}g . sfof{nojf6 cfDbfgLsf] If]qut ljut / jt{dfg cj:yf b]lvg] u/L oyfy{

clen]v Jojl:yt ePsf] b]lvPg . k|fKt gePsf] cfo :yfgLo lgsfo z'Ns jfkt ?=& s/f]8 %) nfv

k|fKt ug]{ cg'dfg /x]sf]df of] jif{ s'g} /sd k|fKt ePsf] kfOPg .

14. k|zf;lgs vr{M–:yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #$ df :jLs[t jh]6sf]

kl/lwleq /xL gu/kflnsfn] s/, z"Ns, ;]jf z"Ns, b:t"/ / ef8fjf6 p7fPsf] s"n /sdsf] jflif{s

qmdzM ! s/f]8;Dd / ?=! s/f]8eGbf a9L jflif{s cfo x"g] dxfgu/n] @% k|ltzt;Dd k|zf;lgs

sfdsf] nflu vr{ ug{ kfpg] Joj:yf 5 . o; gu/kflnsfn] o; jif{ s/ b:t"/, ;]jf z"Ns ef8f

cflbaf6 cfDbfgL afw]sf] ? @@,%),*%,$#!.– sf] @% k|ltzt ? %, @,&!,#%&.–dfq vr{ ug{ ;Sg]df ?

!#,)), *, $^.– vr{ u/]sf]n] tf]lsPsf] ;LdfeGbf ? &#&(&@**.$# a9L vr{ u/]sf] 5 .

15. sNof0f sf]if M– :yfgLo :jfoQ zf;g lgodfjnL, @)%^ sf] lgod @^% -!_ df sd{rf/L sNof0f sf]ifdf

:yfgLo lgsfon] k|To]s jif{ sDtLdf cfkm\gf] sfof{nonfO{ cfjZos kg{] Ps dlxgfsf] tnj j/fj/sf]

/sd hDdf ug'{kg{] / cfjZos kg{] Ps dlxgfsf] tnj ? ^%,@!,%$@.– /x] tfklg sNof0f sf]ifdf of] jif{

rfn' vr{ vftfaf6 ? *),)),))).– x:tfGt/0f u/]sf] ePklg rfn'af6 !& cjsf; k|fKt

sd{rf/Lx?nfO{ pkbfg, ;+lrt ljbf / cf}iflw pkrf/ afkt ? #@@!&!!%.– vr{ u/]sf]] b]lvof] . utsf]

lhDd]jf/L ;d]t afFsL ? !,&(,@^,@*@.– sNof0f sf]ifdf df}Hbft /x]sf] 5 . rfn'af6 vr{ n]v]sf] / !

dlxgf cjlw eGbf a9Lsf] tnj a9L 6«fG;km/ ;d]t cjsfz k|fKt sd{rf/LnfO{ ?=#,#^,(%,%&#.–

k|zf;lgs vr{sf] t'ngfdf a9L vr{ ePsf] 5 . sNof0f sf]ifaf6 C0f k|jfx ?= &%,$%,))).– ePsf]

b]lvG5 . l;dfleq k|zf;lgs vr{ ug'{kg{]df k|zf;lgs vr{ j9\g uPsf] 5 . sNof0fsf/L sf]ifdf u/]sf]

afx]s ? ##^(%%&#.– of] jif{ ;LdfeGbf a9L k|zf;lgs vr{ ePsf] 5 . cfjZostfsf cfwf/df dfq

sf]ifdf hDdf ug'{ kg]{ / cjsfz k|fKt sd{rf/LnfO{ cjsfz e'QmfgL ug{ ldNg] u/L dfq C0f k|jfx ug'{

kb{5 .

16. hgzQmL M :yfgLo :jfoQ zf;g lgodfjnL, @)%^ sf] lgod @!@ adf]lhd :yfgLo lgsfodf k|fljlws

/ k|zf;g tkm{sf] clws[t :t/ / ;xfos :t/sf] hgzQmL /xg] Joj:yf 5 . g]kfn ;/sf/sf] tna

:s]n ;fy} ;Demf}tf nufot ? !@,@$,))).– yk ;'lawf lnPsf] kfOof] . 9n ;/;kmfO{ !& hgf dfl;s

!#$$) sf b/n] !@ dlxgfsf] ?=@&$!&^).– vr{ ePsf] yk ;'ljwf lbPsf] 5}g . @)&$ cfiff9

dlxgfsf] tnaL e/kfO{ kl/If0f ubf{ dxfgu/df 7'nf] hgzQmL sfo{/t /x]sf]df hgzQmL ljsf; of]hgf

b]lvb}g . hgzlQm k/Lrfng / hgzQmL ljsf;sf] :ki6 vfFsf gx'bf hgzQmL pkof]u k|efjsf/L ?kn]

ePsf] dfGg ;lsPg .

17. ;'/Iff vr{M dxfgu/kflnsf If]q tyf sfof{nox?df ;'/Iffy{ vl6g] ;"/IfsdL{x?sf] b/jGbL @% /x]sf]

jflxo cfk'lt{stf{jf6 ^ hgf ;d]t /x]sf] kfOof] . dxfgu/ If]qdf cfjZos ;'/IfsdL{sf] ;+Vof kof{Kttf

g/x]sf] ;DjGwdf cWoog gul/Psf] xfn sfo{/t ;'/IffsdL{sf] ;+Vof gk'u cfbLsf] cg'udg tyf lgl/If0f

k|fltj]bg tof/ u/]sf] b]lvb}g .

18. gu/ ;/;kmfO{ M Ps ;fem]bf/L ;+:yf;Fu kfFr jif{sf] ;Demf}tf u/L jflif{s ! s/f]8 @& nfvdf ;Demf}tf

ePsf] cj:yfdf ;d]t s'lrsf/ $& hgfsf] jflif{s bz} vr{ / ;'ljwf ;d]t )&$ cfiff9sf] tna

cg';f/ !),&@,!&#.– n] x'g] aflif{s ?=!,#(,#*,@$(.– vr{sf] pknAwL ;fy{stf b]lvb}g . gu/

;/;kmfOdf ;fem]bf/L ;+:yf;+u ?=! s/f]8 @& nfv / ;/;kmfO{ ;fdfu|L nufot ;xfos ;'/Iff

;fdfu|Ldf ;d]t ? @,**,#*,@$(.– vr{ x'b} u/]sf] cj:yf 5 . gu/ ;/;kmfO{jf6 gu/kflnsfsf]

pks/0f cf}hf/ pkof]u u/]jfkt ef8f c;'n x'b} cfPsf] kfOof] . t;y{ vr{ lgoGq0f x'g' kb{5 .

19. k|fljlws hgzQmL M :yfgLo :jfoQ zf;g lgodfjnL, @)^$ sf] lgod @!@ adf]lhdsf] kbdf sfo{/t

sd{rf/Lsf] k]zfut cfr/0f agfO{ kfngf u/fpg' kg]{ Joj:yf ePtf klg cfr/0f kfngf ;DjGwL



lgb]{lzsf jgfO{ nfu' u/]sf] kfOPg . k]zfut cfj4tf / lglxt :jfy{ d'Qm k]zfut cfr/0fsf] nflu gS;f

kf; / cg'udg zfvf , ahf/ cg'udg, ahf/ Joj:yfkg ;DjGwL sfo{df kl/rfng x'g] gu/ k|x/L

sd{rf/Lsf] jflx/ k|fljlws ;]jf pknAw u/fpg] kmd{ / cg'udg sfo{df ;dfj]; x'bf bf]xf]/f] :jfy{df

sfd x'g ;Sb5 . gu/If]q leq ;8s Jofkf/nfO{ Joj:yfkg u/L gu/sf] zf]ef ;Dj[4L ug{ ;8s Jofkf/

Joj:yLt ug]{ qmddf cj}w cltqmd0f u/L ;8s Jofkf/Ljf6 hkmt ;fdfg ljqmL ;"/Iff ;+/If0f lkmtf{sf]

plrt Joj:yfkg cj:yf v'Ng] sfdsf] clen]v gePsf]n] pNn]v ug{ ;lsPg . dxfgu/df @* hgf

gu/ ;"/IffsdL{ :yfoL ?kdf sfo{/t /xL vr{ n]v]sf] pknAwL dfkg ug]{ cj:yf /x]g . t;y{ clen]v

Joj:yfkg u/L /fVg' kb{5 .

20. ;Demf}tf gljs/0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @%-!_ adf]lhd

gu/kl/ifbaf6 :jLs[t ah]6 / sfo{qmdsf] ;Ldf leq /xL lgwfl/t sfo{df vr{ ug'{ kb{5 . ;fy} ;Demf}tf

gljs/0f ubf{ jxfn /xg] ;dofjlw ls6fg ug'{ kb{5 . rfn' vr{ cGtu{t k/fdz{ z'Ns lzif{sdf

ljlgof]hg u/]sf] ah]6 ?= #,)),))).– tyf jf:tljs vr{ ?= @,&$,%)).– ;+u d]n vfg]u/L n]vf{sg

u/]sf] b]lvb}g . sfg"gL ;Nnfxfsf/sf] ?kdf Ps clwjQmfnfO{ lgo'Qm u/LPsf], lghsf] k]zfut

cWofjlws k|df0fkq÷sfuhftx? ;dfj]z u/L kmfon v8f gul/Psf], aflif{s of]hgf tyf k|utL ljj/0f

tof/ ug]{ gul/Psf], ah]6 tyf k"0f{ jf:tljs vr{ o;} lzif{sdf ;dfd]z ug]{ u/]sf] bl]vPg . dfl;s

?kdf ?=#%,))). e'QmfgL ubf{ hDdf x'g] jflif{s vr{ /sd ?= $@),))).– /x]sf]df ah]6 ljlgof]hg sd

u/]sf] / ck'u /sd cGo lzif{sjf6 e'QmfgL ug]{ u/]sf] b]lvG5 . ;fy} @)&$ cfiff9 d;fGtdf ;+emf}tfsf]

cjlw ;dfKt eP kZrft ldlt @)&$.)$.@@ df gljs/0f ;+emf}tf gu/L sfg"gL ;Nnfxfsf/sf] ?kdf

lg/Gt/ sfo{ ug{sf lglDt kqfrf/ ul/Psf]n] ;+emf}tf axfn /xg] ;dofjlw olsg ug{ ;Sg] cj:yf

b]lvPg . t;y{ ah]6 ljlgof]hg ;lx?kdf u/L sfg'gL ;Nnfxsf/sf] jxfn /xg] cjlw ls6fg ug'{kb{5 .

21. a9L vr{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @%-!_ adf]lhd gu/kl/ifbaf6

:jLs[t ah]6 / sfo{qmdsf] ;Ldf leq /xL lgwfl/t sfo{df vr{ ug'{ kb{5 . o; cfly{s aif{ ah]6

?=!*,*&, &,!^^.– ljlgof]hg u/]sf]df vr{ ?=!&,@#,@&,)&(.– eO{ ?= !, $,$),)*&.– afFsL /xg uPsf]

5 . cGo ;]jf, sfof{no ;+rfng, dd{tdf ah]6 ljlgof]hg gePsf] / ljlgof]hg ePsf]df ;d]t a9L ?

&),$^,%&).– vr{ u/]sf] b]lvof] . lgodsf] cg';/0f u/L ah]6 vr{ gu/]sf] / ah]6 ljlgof]hg gePsf]

lzif{sdf vr{ ug{ cfjZos k/]sf]df ;+zf]lwt ah]6 kfl/t gu/]sf] sf/0f a9L vr{ ePsf] /sd

clgoldt ePsf]n] ?=&,)$^,%&) lgoldt ug'{kb{5 .

22. vl/b Joj:yfkgM vl/b Joj:yfkgdf b]lvPsf] Joxf]/fx? b]xfo cg';f/ /x]sf 5g\ .

22.1. 7]Ssf ;+emf}tfM :yfgLo :jfoQ zf;g lgodfjnL, @)^$ adf]lhd k|yd rf}dfl;s leq 7]Ssf aGbf]j:t

u/L ;Sg' kg]{df o; jif{ &^ j6f 7]Ssf ;+emf}tf ePsf]df k|yddf !@ j6f, bf]>f]df $! j6f / t]>f]

rf}dfl;sdf @# j6f 7]Ssf ;Demf}tf ePsf]n] ;dodf 7]Ssf Joj:yfkg gePsf] sf/0f cfufdL cfly{s

jif{nfO{ bfloTj ;/]sf] x'Fbf ;dod} 7]Ssf Joj:yfkg ug'{ kb{5 .

22.2. ljdf gu/]sf]M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !@) / ;fj{hlgs vl/b

lgodfjnL @)^$ sf] lgod !!@ adf]lhd !) nfv ?k}of eGbf a9Lsf] lgdf{0f sfo{sf] ljdf u/fpg'kg]{

Joj:yf 5 . bznfv eGbf a9L lgdf{0f sfo{sf] ?=!*$^)&@$!.– a/fa/sf] ;+emf}tf u/]sf]df ljdf

u/fPsf] b]lvPg . w]/} lgdf{0f sfo{sf] ;+emf}tf ubf{ ljdf ug]{ k|fjwfg g/fv]sf] / s]xLsf] k|fjwfg /fv]klg

ljdf u/fPsf] b]lvPg . lgdf{0f sfo{ >lds pks/0f sd{rf/L Pj+ t]>f] kIf ljdf gu/fPsf] sf/0f lgdf{0f

sfo{ hf]lvddf /x]sf] cj:yf 5 . lhDd]jf/L kbflwsf/Ln] ljdf gu/fpg'sf] sf/0f :ki6 u/L ljdf u/fO{

lgdf{0f sfo{ >lds÷sd{rf/L pks/0f nufotsf] ;'/Iff x'g] u/L k|Tofe'lt u/fpg' kb{5 .

22.3. hdfgtsf] Dofb yk M ;fj{hlgs vl/b lgodfjnL, @)^$ adf]lhd sfo{ ;Dkfbg hdfgtsf] Dofb q'6L

;Rofpg] bfloTj cjlwsf] Ps dlxgf a9L cjlw x'g] Joj:yf 5 . o; jif{ @)&$ h]i7 !% ut] leq

;Dk"0f{ 7]Ssf ;DkGg ug]{ u/L @)&% cfiff9 d;fGt;Ddsf] sfo{;Dkfbg hdfgt k]z u/]sf]df ;dodf

sfo{ ;DkGg x'g g;sL cfufdL nflu bfloTj ;f/L s]xL 7]Ssfsf] Dofb yk u/]sf] / s]xLsf] Dofb yk

;d]t gu/]sf]df sfo{ ;Dkfbg hdfgtsf] Dofb a9fPsf] b]lvPg . sfo{ ;Dkfbg hdfgtsf] Dofb yk

gu/]sf sf/0f lgdf{0f Joj;foLn] sfo{ ;DkGg gu/]df sfo{ ;Dkfbg hdfgt hkmt ug{ g;lsg] x'Fbf

;/sf/L /sd c;'nLdf afwf kg]{ ePsf]n] ;f] sf] Dofb yk u/L k]z ug'{ kb{5 .

22.4. sfo{;Dkfbg hdfgt 36LM ;fj{hlgs vl/b P]g @)^# sf] bkmf @&-$_ adf]lhd o; jif{ lgdf{0f sfo{ ug{]

@( Joj;foL;Fu ;Demf}tf u/]sf]df sfo{ ;Dkfbg hdfgt P]gn] tf]s] eGbf 36L lnPsf] b]lvof] . P]gsf]

cg';/0f gu/]sf sf/0f lgdf{0f Jofj;foLn] lgdf{0f sfo{ gu/]df x'g] hf]lvd Go"gLs/0f gx'g] ePsfn]

;DjlGwt kbflwsf/LnfO{ lhDd]jf/ agfO{ gk'u sfo{;Dkfbg hdfgt ?= 11071413.– a}+s hdfgt jf gub

hdfgt bflvnf u/]sf] k|df0f k]z ug'{ kb{5 .



22.5. d"No clej[l4 s/ M d"No clej[l4 s/ lgodfjnL, @)^$ sf] lgod ^ s jdf]lhd ;fj{hlgs lgsfon]

7]Ssf ;+emf}tf / d"No clej[l4 s/sf] hfgsf/L ;DjlGwt cGtl/s /fhZj sfof{nonfO{ lbg'kg]{ Joj:yf

5 . o; jif{ sfof{non] lgdf{0f sfo{ tkm{ ljleGg ^* j6f lgdf{0f Joj;foL, @ j6f 5kfO{, @ j6f ;8s

;f}o{ alQ / # j6f ;8s alQ / ! :6]zg/L cfk"lt{stf{ u/L &^ j6fnfO{ e'QmfgL ubf{ d"No clea[l4 s/

;d]t e'QmfgL ePsf]df 7]Ssf ;Demf}tf / d"No clea[l4 s/sf] hfgsf/L ;DjlGwt cfGtl/s /fh:j

sfof{nonfO{ lbPsf] b]lvPg . lgodsf] cg';/0f u/L d"No clej[4L s/ ? #$,$(,(*(.– e'QmfgLsf]

hfgsf/L glbPsf] sf/0f d"No clej[l4 s/ bflvnf Pj+ ;dfof]hg gx'g] ePsf]n] hfgsf/L lbg'kb{5 .

22.6. slG6Gh]G;L vr{ clen]v M ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod !)-&_ cg';f/ ljsf; lgdf{0f

of]hgfdf sfo{qmd cg';f/ # k|ltzt;Dd sG6LGh]G;L s§f u/L sfo{qmd agfO{ gu/kl/ifbaf6 :jLs[t

u/L ;f] cg';f/ vr{ ug'{kg]{df ;f] cg';f/ sfo{qmd agfO{ kl/ifbaf6 :jLs[t u/]sf] b]lvPg . sfof{non]

of]hgfut sG6]Gh]G;L vr{sf] clen]v v8f u/L /fVg' kg]{df ;f] /fVg] u/]sf] b]lvPg . ct sG6LGh]G;L

vr{sf] clen]v /fvL vr{df lgoGq0f ul/g' kb{5 . t;y{ sfo{qmd agfO{ gu/kl/ifbaf6 :jLs[t u/L vr{

ug'{kb{5 .

22.7. vl/bM :yfgLo lgsfo cfly{s k|zf;g ;DjGwL lgodfjnL, @)^$ sf] lgod ^%adf]lhd dfn;fdfg

vl/bsf] nfut cg'dfg tof/ ubf{ lgod ^# cg';f/ / ;DjlGwt dfn;fdfgsf] :k]l;lkms]zgsf]

clwgdf /xL s'g} jf ;a} cfwf/ adf]lhd tof/ ug]{ Joj:yf /x]sf]df sfof{non] ;a} cfwf/ glnO{

cl3Nnf jif{df ;f]xL k|s[ltsf] ;fdfg vl/b ubf{ nfu]sf] jf:tljs nfut cg';f/sf cfwf/df 5kfO{sf

ljleGg &! cfO6dsf] Go"gtd kl/df0f / clwstd kl/df0f v'nfO{ Go"gtd kl/df0fsf cfwf/ ?=

!@,#%,#%).– sf] nfut cg'dfg :jLs[t u/L l;njGbL af]nkqsf cfwf/df b//]6 k]z ug]{ b'O{j6f

cfk"lt{stf{sf] cfO6djfOh b//]6 dWo] ;fOgf] 5fkfvfgf lj/f6gu/sf] !! j6f cfO6dsf] ?=$,@*,&%).–

/ ;"of{ lk|G6;+ lj/f6gu/sf] ^) cfO6dsf] ?=@(,&&,$@%.– sf] cfO6dafOh af]nkq :jLs[t u/]sf]df

kl/df0fdf yk36 u/L ;"of{ lkG6;+ lj/f6gu/af6 ?= !^,((,$$).– / ;fOgf] 5fkfvfgf lj/f6gu/af6

?=$,*@,#$!.– a/fa/sf] / k6s k6s ljleGg cfk"lt{stf{af6 ?= ^,!&,*)$.– u/L hDdf @&,((,%*%.–

sf] vl/b u/]sf] b]lvof] . jf:tljs kl/df0f v'nfO{ ljleGg ;a} cfwf/ lnO{ nfut cg'dfg tof/ gug]{ /

nfut cg'dfg :jLs[t ah]6 eGbf a9Lsf] af]nkq :jLs[t ug]{ tyf k6sk6s ;f]em} ;fdfg vl/b ug]{ /

ljlgof]lht ah]6sf] cfwf/df vr{ u/]af6 vl/b sfo{ lgoldt b]lvPg . lgodsf] cg';/0f gu/L nfut

cg'dfg ?=!@,#%,#%).– eGbf a9L ?=(,$^,$#!.– af]nkqbftfaf6 vl/b u/]sf] / k6s k6s ljleGg

d"Nodf 5kfO{ u/L ?=^!&*)$.– vr{ u/]sf]n] lhDd]jf/ kbflwsf/LnfO{ sf/0f k'i6\ofO{ vf]nL :ki6 kfg{

nufO{ a9L Jooef/ kf/]sf] / k6s k6s vl/b u/]sf] ?= !%, $,@#%.– lgoldt ug'{ kb{5 .

23. d'No clej[4L s/ M d'No clej[l4 s/ P]g @)%@ sf] bkmf !$ adf]lhd k|To]s btf{ ePsf] JoQmLn]

tf]sLP adf]lhdsf] cj:yf jfx]s s'g} ;]jf cfk'lt{ ubf{ s/ ljhs lbg'kg]{, k|fksn] ;d]t ljhs lng'kg]{

/ tf]lsPsf] 9fFrfdf ljhs hf/L ug'{kg]{ Joj:yf 5 . ;f]xL P]g sf] bkmf @( -!_ u adf]lhd bkmf !$ sf]

pkbkmf ! -$_ pn{3g u/]df k|To]s k6s % xhf/ ?k}of hl/jfgf ug{ ;Sg] Joj:yf ;d]t 5 .

dxfgu/kflnsf If]q leqsf] pQ/L, dWo / blIf0fL If]qsf] kmf]xf]/ d}nf ;+sng tyf Joj:yfkg ug]{ sfo{sf

nflu af]nkq cfJxfg u/]sf]df ;"rgfdf d"No clej[l4 s/ btf{jfnf x'g'kg]{ pNn]v gu/L ;"rgf k|sfzg

u/]sf] ;+emf}tfdf d"No clej[l4 s/ yk ul/ e'QmfgL ul/g] Joxf]/f pNn]v gu/]sf] / af]nkqbftfn] ;d]t

k]z u/]sf] b//]6df d"No clej[l4 s/ ;lxt jf jfx]s pNn]v gu/L b//]6 k]z u/]sf] kfOof] .

j]i6d]g]hd]G6 u|'k g]kfn k|f=nL=-h]=le=_ ;Fu % jif{sf] nflu ;]jf cfk'lt{ ug{ ?=^,*$,@@,&^%.– df 7]Ssf

;+emf}tf u/]sf]df s/bftf ;]jf sfof{no jlQ;k'tnL sf7df8f}{nfO{ ldlt @)&#.)!.)* df d"No clej[l4

s/df btf{ ePsf]df tf]lsPsf] 9fFrfdf d"No clej[l4 s/ ljhs hf/L gu/L ;fdfGo 9fFrfsf] ljn hf/L

u/L ?=!#^*$%%#.– e'QmfgL lbPsf] b]lvof] . cfk'lt{stf{n] ljhs hf/L gug]{ / k|fksn] ;d]t ljhs dfu

gu/]sf] / ;"rgf ;+emf}tf / ljhs hf/L ubf{sf] cj:yfdf lhDd]jf/L kbflwsf/Ln] ;d]t Wofg glbPsf]

sf/0f tf]lsPsf] l;df eGbf j9Lsf] sf/f]jf/ x'bf d'No clej[l4 s/ /sd sf/f]jf/ gePsf]n] g]kfn

;/sf/nfO{ d"No clej[l4 s/ gf]S;fgL k/]sf] b]lvof] .

24. cGo k|of]hg M cfly{s sfo{ljlw P]g, @)%% sf] bkmf ^ df dftxt sfof{nosf] nflu tfn's

dGqfno÷ljefujf6 /sd vr{ ug]{ clVtof/L lbg] / dftxtsf sfof{non] tfn's sfof{nojf6 k|fKt

clVtof/Lsf] l;df leq /x]/ vr{ ug'{kg]{ pNn]v 5 . of]hgf cg';f/ gd"gf 5gf}6sf] cfwf/df n]vfk/LIf0f

ubf{ lgDgfg';f/ 5'§} cl:tTj / jh]6 Joj:yf ePsf @ lgsfosf] ? &,)^,@&!.– lhNnf l:yt cGo

sfof{nosf] vr{ o; sfof{non] Joxf]/]sf] kfOof] . o; k|sf/sf] vr{ ubf{ gu/kflnsfsf] cfˆgf] ljsf;

ah]6 Joj:yf / ;]jfk|jfxdf c;/ kg]{ / clVtof/Lsf] ;Ldfleq g/xg], tfn's lgsfosf] :jLs[lt gx'g]

tyf Pp6} sfo{qmdsf] nflu bf]xf]/f] vr{ x'g ;Sg] ;Defjgf /xG5 . t;y{ sfg'gL k|fjwfg k|lts"n x'g]

u/L ?=&)^@&!.– e'QmfgL lbPsf] lgoldt b]lvPg .



25. cu|Ld s/ M cfos/ P]g @)%* sf] bkmf *(-!_ adf]lhd /sd e'QmfgL ubf{ !=% k|ltztn] x'g] /sd

cu|Ld s/ s§f ug'{kg]{ Joj:yf 5 . o; aif{ pkef]Qmfjf6 ;+rflnt of]hgfsf] nflu lgdf{0f ;fdfu|L vl/b

ubf{ cu|Ld s/ s§f u/] gu/]sf] gd'gf kl/If0f u/]sf]df cu|Ld s/ s§f u/]sf] b]lvPg . lgodsf] cg';/0f

gePsf sf/0f clu|d s/ s§L gePsf] x'Fbf ?= !,*%,@@^.– c;'n ug'{kb{5 .

26. k]ZsL afFsLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod !(!-!_ df ;|]:tf cBfjlws

u/L clen]v k|zf;sLo clws[t / n]vfk|d'vsf] bfloTj x'g] Joj:yf 5 . k|:t't k]ZsLsf] ljj/0f utsf] ?

$,*!,%*,#%#.– of] jif{ km5\of}{6 ? *,$^, (,)@&.– ut jif{sf] afFsL ? #,(^,*(,#@^.– / of] jif{ yk ?

^,)$,((,!)%.– ;d]t ? !),)!,%*,$#!.– afFsL 5 . ut cf=j=sf] k]ZsL afFsL ?=#,(^,*(,#@^.– km5\of}{6

gePsf], k]ZsL af+FsL a9\b} uPsf]n] km5\of}{6 ug]{ /0fgLlt tof/ ug'{ kb{5 . o; jif{ lbPsf] k]ZsL ?

^,)$, (,!)%.– cfly{s jif{sf] cGTo;Dd km5\of}{6 ePsf] b]lvPg . lgodsf] cg';/0f u/L k]ZsL km5\of}{6

gu/]sf] sf/0f k]ZsL Joj:yfkg geO{ k]ZsL afFsL a9\b} uPsf]n] rfn' cf=j=sf] k]ZsL ?=^,)$, (,!)%.–

lgodfg';f/ km5\of}{6 ug'{kb{5 .

27. ;8s aQLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod % adf]lhd cfkm"n] lhDdf

lnPsf] /sd / To;sf] lx;fj lstfj ljn e/kfO{ jf k|df0f /fVg' kg]{ Joj:yf 5 . sfof{non] ;8s jlQ

ePsf] kf]nsf] u0fgf u/L clen]v /fv]sf] 5}g . ;8s jlQnfO{ ;f}o{ jlQdf k|lt:yfkg u/]sf] ljj/0f

;d]t g/fvL of] jif{ l;PkmPn vl/b k|lt:kwf{ dfkm{t u/fPsf] kfOof] . ahf/df k|lt:kwf{af6 vl/b u/]sf]

pQm l;PkmPn aNjsf] gd"gf k|fljlws k/LIf0f gu/L vl/b u/]sf] 5 . ahf/ vl/b ubf{ gofF ;]6 / k"/fgf]

;]6df jNj km]g{ vl/b u/]sf]df utjif{sf] clen]v / of] jif{ yk ;d]t / ut jif{sf] dd{t clen]v gxF'bf

jNjdf ?=#((!))).– vr{ n]v]sf] cfwf/ / k|df0f :ki6 u/]sf] 5}g . g]kfn ;/sf/n] ;8s ;f}o{jlQnfO{

k|fyldstf lbO{ cl3 a9fPsf] cj:yfdf ;f}o{jlQsf] clen]v /fvL ;8s jlQsf] clen]v yk36 u/L

cBfjlws nut tof/ u/L vr{ cBfjlws ug{ h?/L 5 .

28. ;f}o{ ;8s alQM hg;xeflutfdf cfwfl/t ;8s ;f}o{ alQ sfo{qmd ;+rfng sfo{ljlw @)&@ cg';f/

g]kfn ;/sf/sf] cg'bfg ^% k|ltzt lj/f6gu/ pkdxfgu/kflnsfsf] @) k|ltzt / hg;xeflutfsf] !%

k|ltzt u/L s'n ?=!@^*%)).– sf] nfut cg'dfg :jLs[t u/L l;njGbL af]nkqsf dfWodaf6 vl/b

sfo{ u/]sf]df b]lvPsf Joxf]/f lgDgfg';f/ 5g\ .

28.1. nfut cg'dfg cg';f/ Go"gtd kf]n;+Vof @!) j6f @% ld= cGt/df l;+un cfd{ ;f]nf/ ;8s alQ !#%

;]6, 8jn cfd{ ;f}o{ ;8s alQ *$% ;]6 u/L ! b]lv @@ j8f;Dd clwstd !)*% j6f h8fg ug{

nfut cg'dfg tof/ u/]klg ah]6 cefjsf sf/0f hgfO{ l;+un cfd{sf] !^! ;]6 / 8an cfd{sf] (%

;]6 u/L Go"gtd @!) b]lv clwstd !)*% sf] vl/b ug]{ u/L l;njGbL af]nkq cfx\jfg u/]sf]df btf{

x'g cfPsf % j6f af]nkq dWo] af]nkqbftfsf] k|lt;]6 !!&&$^ / 8jn Ps ;Knfo;{sf] k|lt;]6 ?=

!()(&).– sf b/n] :jLs[t u/L ;+emf}tf u/]sf]df of] jif{df Ps k|f=ln=nfO{ ?=!, ^,(%,)%).– / csf]{

h]=eL=nfO{ ?= !,)!,(*, %^.– u/L s'n hDdf ?= @^*(#&)^.– e'QmfgL u/]sf] b]lvG5 .

28.2. k|ltj]bgM ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod !!% -^_ adf]lhd lg/LIf0f jf kl/If0f ug]{ lgsfo

jf clwsf/L jf ;ldlt pklgod -$_ / -%_ adf]lhd hfFr ePsf] dfn;fdfgsf] gfd, k|ltzt,

:k]l;lkms];g, lg/LIf0f jf k/LIf0fsf] kl/df0f pNn]v u/L :jLs[t / c:jLs[t ljj/0f tof/ u/L lg/LIf0f

k/LIf0f k|ltj]bg tof/ u/L k]z ug'{ kg]{ / To:tf] k|ltj]bgnfO{ ;fj{hlgs lgsfon] vl/b sfo{jfxLsf]

clen]vsf] ?kdf /fVg' kg]{ Joj:yf 5 . ;f}o{ ;8s ;f]nf/ jQLsf] vl/bdf ;f] lg/LIf0f jf kl/If0f ug]{

clwsf/L jf ;ldlt gtf]s]sf] / lg/LIf0f jf k/LIf0f u/L k|ltj]bg glbPsf sf/0f vl/b ePsf ;fdfg

tf]lsPsf] u'0f:t/ adf]lhd ePgePsf] Plsg ug{ ;lsPg . t;y{ lg/LIf0f jf k/LIf0f k|ltj]bg tof/ u/L

vl/b sfo{ ug'{kb{5 .

28.3. dd{t ;Def/M;f}o{ ;8s ;f]nf/ alQsf] ;]6 vl/b u/L pkef]Qmf ;ldltx? u7g u/L h8fg u/]sf]

ePklg ;f] alQsf] q'6L ;Rofpg] cjlwdf :ki6 hfFr u/L k|ltj]bg lbg] / ;f] cfwf/df cfk"lt{stf{nfO{

hfgsf/L u/fO{ dd{t ;Def/ ug]{ xf] ;f]sf] :ki6 ;+oGq tof/ gu/]sf sf/0f q'6L ;Rofpg] cjlwsf]

sfof{Gjog / a}+s hdfgt /sd hkmtdf ;d:of cfpg] b]lvPsf] 5 . cfk"lt{stf{n] dd{t ;Def/ gu/]df

w/f}6L s§f u/L g/fv]sfn] cjlwkl5 w/f}6L / sfo{;Dkfbg hdfgt /sd hkmt u/L dd{t ;+ef/ ug]{ xf]

;f] sf] sfo{of]hgf agfO{ ;f] ;DjGwL u'gf;f] ;'Gg] / sf/jfxLsf] 6'Ëf] nufpg] u/L sd{rf/L tf]Sg] lgdf{0f

u/L cg'udg ;d]t ug'{ kb{5 .

29. ;ˆ6j]o/sf] ljZj;lgotfM n]vf Joj:yfkg / /fh:j Joj:yfkgsf] nflu k|of]u u/]sf] ljB'tLo

;ˆ6j]o/sf] :jLs[lt a]u/ ;+rfngdf /x]sf] / Jojl:yt ;d]t g/x]sf]n] ljZjf;lgotf olsg x'g

;lsPg . tYofÍ k'g OG6«L tyf ;'wf/ ug]{ sfo{ ug]{ cj:yf olsg x'g] cj:yf 5}g .

30. cfGtl/s n]vfk/LIf0f M :yfgLo lgsfo cfly+s k|zf;g ;DaGwL lgodfjnL @)^$ sf] lgod %* df cfGtl/s

n]vfk/LIf0f zfvfn] cfoYJoo / w/f}6Lsf] ;|]:tfsf] dfl;s ?kdf n]vfk/LIf0f ug]+ / n]vfk/LIf0faf6 b]lvPsf]



q'6Lx? n]vfk/LIf0f ;DkGg u/]sf] !% lbgleq ;DalGwt lgsfo / ;lrjnfO+ k|ltj]bg k]z ug]+, ljz]ifsf/0f k/L

cfGtl/s n]vfk/LIf0faf6 b]lvPsf] a]?h" km5\of}+6 ug+ g;s]df ;f] s'/f pNn]v u/L clGtd n]vfk/LIf0fstf+ ;dIf

:yfgLo lgsfosf] ;lrjn] lnlvt :ki6Ls/0f lbg'kg]+ Joj:yf 5 . clGtd n]vfk/LIfsn] cfGtl/s n]vfk/LIf0f

k|ltj]bg hf_ra'em u/L cfkm\gf] k|ltj]bgdf a]?h" ;dfj]z u/]kl5 cfGtl/s n]vfk/LIf0f a]?h" sfod g/xg] pNn]v

5 . cfGtl/s n]vfk/LIf0fsf] cj:yf cWoog ubf+ dfl;s ?kdf n]vfk/LIf0f u/L n]vfk/LIf0f u/]sf] !% lbgleq

k|ltj]bg ug'+kg]+ sfg"gL Joj:yf sfof+Gjog gePsf], rf}dfl;s ?kdf k|ltj]bg k]z ug]+ / ;f] pk/ km5\of}+6sf]

sf/afxL ug]+ gu/]sf] sf/0f ;dod} uNtL sdhf]/L ;Rofpg] cj:yf /x]sf] b]lvPg . t;y+ ;dodf n]vfk/LIf0f

;DkGg u/L k|ltj]bg hf/L ug'+kb+5 .

31. cfGtl/s n]vf k/LIf0fM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL )^$ sf] lgod @)@ df clGtd n]vf

k/LIf0f x'g cl3 g} lgoldt cfGtl/s n]vfk/LIf0f u/L b]lvPsf] Joxf]/f km5\of}{6 u/L ;|]:tf cBfjlws

ug'{kg]{ Joj:yf 5 . cfGtl/s n]vf k/LIf0f k|ltj]bg u'0f:t/o'Qm agfpg tf]lsPsf] 9fFrfdf k|ltj]bg

hf/Lug]{ / k|ltj]bgdf gfdgfd];L, /sd, uf]efg+=, ldlt nufotsf Joxf]/f v'Ng] u/L k|ltj]bg hf/L

ug'{kb{5 . b]xfosf cfGtl/s n]vfk/LIf0f lgoldt ug'{kg]{ ? %,@^,#!).– c;'n ? #(#.– / k|df0f k]z

ug'{kg]{ ? !,)!,(&#.– ;d]t ? ^,@*,#&^.– km5\of}{6 u/]sf kfOPg . cfn]k k|ltj]bgdf gfdgfd];L, ldlt,

/sd cflb v'nfO{ k|ltj]bg gePsf]n] k|ltj]bgsf] u'0f:t/Lotfdf sdL /x]sf] b]lvof] . sfof{non] cfn]k

k|ltj]bg pk/ sf/jfxL u/L 6'+uf] nufPsf] b]lvPg . t;y{ k|ltj]bgsf] Joxf]/f cg'?k ;'wf/ u/L a]?h'

Joxf]/f cg'?k c;'n, lgoldt / k|df0f k]z u/L km5\of}{6 ug'{ kb{5 .

32. cg'udg k/LIf0f – cfly{s sfo{ljlw P]g, @)%% sf] bkmf !* df n]vfk/LIf0faf6 cf}{NofPsf] a]?h"

;DaGwdf k|df0f k]z u/L jf lgoldt u/fO{ jf c;'n pk/ u/L km5\of}{6 ug]{ bfloTj lhDd]jf/ JolQmsf]

x'g] pNn]v 5 . lhNnf ;dGjo ;ldltsf] ut ljut jif{b]lv of] jif{ km5\of}{6 ug'{kg]{ a]?h"sf] clen]v

u/]sf] b]lvPg . a]?h" ePdf a]?h" km5\of}{6 ug{ sfof{non] ;lqmotf b]vfpg h?/L 5 .

33. utjif{sf] clGtd n]vfkl/If0f M ut cfly{s jif{sf] k|f/lDes k|ltj]bgdf dxfgu/ sfof{nojf6 k|ltpQ/

k|fKt ePkl5 clGtd n]vf kl/If0f k|ltj]bg hf/L u/Lg] 5 elgPsf] ePtf klg dxfgu/kflnsfjf6

k|ltpQ/ . hjfkm k]z geO g} clGtd k|ltj]bg hfl/ u/]sf] b]lvG5 . pQm cfly{s jif{sf] clGtd n]vf

kl/If0f k|ltj]bgdf k|d'v sfo{sf/L clws[tsf] b:tvt gePsf] n]vf ;DjlGw l6Kk0fL tyf ;+nUg

cg';"lrx?df sfof{nosf sfo{sf/L k|d'v tyf n]vf clws[tsf] b:tvt gePsf] kfOof] . ut cfly{s

jif{sf] n]vf kl/If0f k|ltj]bgdf cf}NofOPsf l6Kk0fLx? tyf ;'emfjx?sf] sfof{Gjog ePsf] kfOPg . ut

cfly{s jif{ @)&@.)&# sf] k|f/DeLs n]vf kl/If0f k|ltj]bgdf pNn]v ePsf l6Kk0fL tyf s}lkmotdf

b]vLPsf ljifox?df cWoog ubf{ cfDbfgL÷vr{ k|0ffnL, cfGt/Ls n]vfk/LIf0f sfo{, k]ZsL km5\of}{6,

;fk6L ;f]wegf{, :yL/ ;DklQsf] d"No, ;DklQsf] ljdf, sd{rf/L JolQmut kmfOn, pkbfgdf s/ sl§,

Jofh c;'nL, ef8f ;+emf}tf gljs/0f, cfGtl/s lgoGq0f k|0ffnL, nuj's cBfjlws sfof{Gjog cj:yf

b]lvof] .

34. gful/s j8fkqM gu/kflnsfsf] ;]jf j8fkqdf pNn]v eP adf]lhdsf] ;]jfu|fxLnfO{ ;]jf ljt/0f eP

gePsf] k|utL ljj/0f tof/ gu/]sf]n] n]vfk/LIf0fdf k|ult ljZn]z0f ug{ ;lsPg .

35. Psn af]8{sf] lg0f{o M– :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod $^-!_ df lhNnf

kl/ifbaf6 :jLs[t sfo{qmd / jh]6sf] ;Ldf leq /xL clwsf/ k|fKt clwsf/Ln] lgwf{l/t sfo{df /sd

vr{ ug'{kg]{ Aoa:yf /x]sf] 5 . sfof{noaf6 k|fKt ljj/0f cg';f/ o; jif{ Psn af]8{sf] lg0f{oaf6

cfGtl/s >f]ttkm{ 5gf}6 ePsf #( j6f of]hgfdf ?=!,(%,)),))).– ah]6 lalgof]hg u/L

?=!, %,(),#@*.– vr{ u/]sf] kfO{of] . o;af6 of]hgfsf] 5gf}6sf] r/0f, k|fyldsLs/0f tyf 5gf}6

k|lqmofnfO{ Jojl:yt ug]{ u/fpg] k|0ffnLdf c;/ kb{5 . of]hgfsf] 5gf}6sf] r/0f, k|fyldsLs/0f tyf

5gf}6 k|lqmofnfO{ Jojl:yt ug]{tkm{ sfof{no yk lqmoflzn x'g'kb{5 . ctM Psd'i6 ah]6 /fVg] tyf

Psn af]8{sf] k6s] lg0f{osf cfwf/df of]hgf af8kmf8 ug]{ k|j[lQsf] cGTo ug'{ kb{5 .

36. sd nfutsf of]hgfM :yfgLo lgsfo >f]t kl/rfng tyf Joj:yfkg sfo{ljlw, @)^( sf] a'Fbf g{{ !!-@_

df cfly{s, ;fdflhs Pj{ ef}lts k"jf{wf/ ljsf; cGt{ut ljlgof]hg ePsf] /sdaf6 lhNnf ljsf;

;ldltn] ? % nfveGbf sd nfutsf sfo{qmd jf cfof]hgf 5gf}6 ug{ g;Sg] Joj:yf 5 . sfof{non]

o; jif{ sfo{ljlwn] Joa:yf u/] cg';f/sf] cfof]hgf nufgL ljj/0f tof/ gug"{sf ;fy} ?=% nfveGbf

sdsf !@# of]hgfx?sf nflu ?=#, (,%^,(**.– ah]6 ljlgof]hg u/L ?=#,!*,%^,#^*.– vr{ u/]sf]

5 . of]hgf k|fyldsLs/0f x'g g;Sg'sf sf/0f Go"g nfutsf of]hgf 5gf}6 ePsf] b]lvG5 . o;af6

pNn]vgLo of]hgfdf nufgL geO{ sfo{qmdsf] k|efjsfl/tf sd x'g hfG5 . t;y{ lgb]{lzsfdf tf]lsP

adf]lhd g} of]hgf 5gf}6 u/L cfkm' / :yfgLo lgsfoaf6 of]hgfx? ;DkGg u/fpg] tkm{ sfof{nosf] Wofg

lbg' kg]{ b]lvG5 .



37. of]hgf x:tfGt/0fM– lhNnf ljsf; ;ldlt cg'bfg ;~rfng sfo{ljlw, @)^& sf] bkmf @^ -@_ df

cfof]hgf ;~rfng ug]{ lgsfon] ;DkGg eO{;s]sf cfof]hgfx?sf] lgoldt /]vb]v / dd{t ;Def/ sfo{

cfk}mn] ug]{ jf To:tf cfof]hgfsf] :jfldTj ;d]t ;DalGwt pkef]Qmf ;ldlt, ;fd'bflos ;+:yf jf u}/

;/sf/L ;+:yfnfO{ x:tfGt/0f u/L bLuf] ;+rfng x'g] Joa:yf ldnfpg' kg]{ Aoa:yf /x]sf] 5 . :yfgLo

:jfoQ zf;g lgodfjnL @)%^ sf] kl/R5]b ^ lgod !#^ df of]hgf th'{df / sfof{Gjogsf] ;DjGwdf

Joj:yf adf]lhd of] jif{ #%$ of]hgf ;+rfng u/]sf] 5 . sfof{noaf6 of] jif{ ;+rflnt of]hgf dWo] @!&

;DkGg ePsf] 5 . of]hgf ;fgf 6'qm], ljt/0fd'vL / dd{t ;fdfGo ;d]tnfO{ of]hgf dfGbf pknAw

hgzlQmn] cg'udg / sfof{Gjog c;Dej ePsf] cj:yf 5 . pkef]Qmfaf6 ;+rfnt of]hgf pkef]Qmf

btf{, gljs/0f / of]hgf x:tfGt/0f h:tf sfo{ gu/L k6s] sfdsf] cfwf/df u7g u/L sfo{ u/fpg]

k/Dk/f 5 . pkef]Stf dfkm{t ;rflnt of]hgf x:tfGt/0f gx'g] / dd{t ;Def/sf] plrt k|jGw gu/]sf]

;fy} cg'udg u/L cg'udg k|ltj]bg tof/ gx'g] sf/0f of]hgfsf] ;DkGg cj:yf lbuf]kg / ckgTj

gx'g] ePsfn] cg'udg u/L of]hgf x:tfGt/0f x'g' kb{5 .

38. s/ s§LM cfos/ P]g @)%* sf] bkmf *& adf]lhd !% k|ltztsf b/n] kfl/>lds s/ / bkmf *(-!_

adf]lhd /sd e'QmfgL ubf{{ clu|d s/ s§f u/L e'QmfgL ug'{ kg]{ Joj:yf /x]sf]df b]xfosf

;+3;+:yfx?nfO{ ;fdflhs ljsf; / ;]jfd"ns sfo{qmdx? u/] afkt e'QmfgL jf ;f]wegf{ ubf{

cfk"lt{stf{af6 dfn;fdfg vl/b u/]sf]df >f]tdf ?= ##^*).– s/s§L u/]sf] kfOPg . ljt/0f ug]{ cf}iflw

vl/b u/L lgz'Ns ljt/0f ub}{ cfPsf]df g]kfn ;/sf/af6 () k|sf/sf] cf}iflw lgz'Ns pknAw u/fpg]

3f]if0ff;Fu ;dGjo u/L s/ ?=33,680.– c;'n ug'{ kb{5 .

39. gu/ ;/;kmfO{M dxfgu/kflnsf If]qsf] kmfxf]/ ;+sng ug{ ;+emf}tf u/]sf] sDkgL j]i6 Dofg]hd]06 u|'k

g]kfn k|f=ln= -h]eL_ kfg g{= ^)$)&%^** jlQ;k'tnL, sf7df08f}df btf{ /x]sf] sDkgLn] d"=c=s/

;lxtsf] ljn hf/L ug]{ u/]sf] 5}g . ldlt @)&# j}zfv !@ ut] u/]sf] ;+emf}tf adf]lhd @)&#÷@÷!–

@)&*.!.#! ;Dd kmf]xf]/ ;+sng z'Ns bfjL ug]{ u/]sf kfOof] . ;+emf}tf adf]lhdsf] kmf]xf]/d}nf Joj:yfkg

z'Ns jflif{sb/ ? !,#^,*$,%%$.– ;fem]bf/L ;+:yfnfO{ vr{ x'Fb} cfPsf] 5 . kmf]xf]/d}nf Joj:yfkg

z'Nssf] lgoldt cg'udg tyf lg/LIf0f ug]{ u/]sf] clen]v u/]sf] kfOPg . ;]jf z'Nssf] tflnsf

adf]lhd ;]jf k|bfg ul/g] ;do / lbgdf lgoldt ?kdf kmf]xf]/ ;+sng ePsf] ljifodf cg'udg u/L

lhDd]jf/ JolQmsf] sfo{ ;Gtf]ifhgs /x]sf] ljifodf ljz]if ;hutf ckgfpg' kg]{ b]lvG5 . kmf]xf]/d}nf

;+sng ug{ ;+emf}tf u/]sf] sDkgL x/]s cf=j=sf] jflif{s ljj/0f, s/r'Qmf k|df0fkq tyf cGo cfjZos

sfuhftx? cBfjlws?kdf ;+sng u/L sfof{nodf clen]v /fVg] sfo{sf] yfngL ug'{ kb{5 .

40. ljut k]ZsLM dlGb/ 3]/faf/ l3gf3f6sf nflu ljut jif{df nu]sf] ?= @,)),)).– k]ZsL @ jif{ Joltt

eO{;Sbf klg km5\of}{6 u/]sf] b]lvPg .

41. bfloTj bflvnfM s§f u/L /fv]sf] bflvnf u/L ;DjlGwt sfof{nodf hfgsf/L u/fpg' kb{5 . vr{ ubf{

s§f u/]sf] ? @$,))@.– bflvnf u/]sf] b]lvPg . ;dodf bflvnf x'g g;]s]sf] sf/0f ;lxt :ki6

ug'{kb{5 . bflvnf afFsL;DalGwt vftfdf ?=@$,))@.– bflvnf u/]sf] k|df0f k]z ug'{k5{ .

42. Ps ;lrjn] n]vf rnfPsf] egL ?= #),))).– n]vf eQf e'QmfgL u/]sf] kfOof] . n]vf eQf vf/]h ePsf]

cj:yfdf eQf lbg' gkfpg] x'Fbf tTsfnLg ;lrjaf6?= #),))).– c;'n ug'{kb{5 .

43. k|zf;lgs vr{ M :yfgLo txsf] cfDbfgL cg';f/ k|zf;lgs vr{ ug{ kfpg] ;Ldf :ki6 ul/Psf] 5 . pQm

;Ldf eGbf j9L u/L clgoldt ?= !),)^,(^(.– 5 .

44. bfloTj afFsL M :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod @)@ df cfGtl/s

n]vfk/LIf0faf6 lg:s]sf a]?h" jf q'6L clGtd n]vfk/LIf0f x'g'eGbf cufl8 g} km5\of}+6 ug'{kb{5 . :yfgLo

lgsfon] cfGtl/s n]vfk/LIf0fn] cf}{NofPsf]] ?= ^(($!.%^ sf] bflvnf Pj+ km5\of}{6 u/]sf] b]lvPg .

cfGtl/s gubL /l;bsf] b}lgs l6kf]6 / a}{s bflvnf clen]v g/f]v]sf]n] cfo l9nf bflvnf ;fy} cfo

bflvnf cBfjlws b]lvPg . lhDd]jf/ JolQmnfO{ ;hu agfO{ sfo{ ug'{kg]{ b]lvG5 . t;y{ bfloTjdf ?

&!,@@^.– vftfdf bflvnf ug'{ kb{5 .

45. kl/ro M demf}nf ;x/sf] Plss[t ;x/L jftfj/0fLo ;'wf/ kl/of]hgf sfof{Gjog OsfO{ lj/f6gu/ g]kfn

;/sf/, PlzofnL ljs; a}{s, gu/ ljsf; sf]if / lj/f6gu/ dxfgu/kflnsfsf] cfly{s ;xof]udf

sfof{Gjog eO /x]sf] o; kl/of]hgfsf] nIo 3/fo;L:t/df kmf]xf]/ 36fpg], k'gMk|of]u ug]{ / k'g/pTkfbg

ug]{ ;Lk ljsf; ;dfgtf / ;dfj]zLs/0f sfo{qmd ug]{ /x]sf] 5 . l8hfOg tyf ;'k/Lj]If0f Ps

k/fdz{bftf lgdf{0f / ljsf;sf] nflu ;xsfo{df Ps u};; ;d]t sfo{/t 5 . cfof]hgfsf] s'n nfut #

cj{ @& s/f]8 *! nfv $) xhf/ /x]sf] 5 .

46. k|ult l:yltM kl/of]hgfn] nIo tf]lsPsf] ;du| sfo{qmdsf] k|ult xfl;n ug'{kb{5 . kl/of]hgfsf] nIo

adf]lhd xfn;Dd ePsf] sfdsf] k|ult nfut cg'dfg oyfy{ tof/ Pj{ :jLs[t gx'g' e]l/Pzg u/L



sfddf yk36 ug]{ / gofF sfd x'g'sf sf/0f cfof]hgfsf] sfd nIo cg'?k k|ult ePsf] b]lvPg .

cfof]hgfsf] cjlwsf Dofb &$=&& k|ltzt yk x'Fbf ;du| k|ult ef}lts k|ult Go"g ePsf] b]lvG5 .

47. nfut cg'dfg / e]l/PzgM ;fj{hgls vl/b P]g @)^# sf] bkmf %$-!_-3_ adf]lhd vl/b ;Demf}tf

ubf{sf avt k"jf{g'dfg ug{ g;lsPsf] kl/l:yltdf ;+emf}tf sfof{Gjogsf] qmddf ;[hgf ePdf ;f] sf]

:ki6 sf/0f v'nfO{ e]l/P;g cfb]z hf/L ug]{ Joj:yf 5 . k"jf{wf/ lgdf{0fsf] nflu s'n nfut cg'dfg

?= @,(&, (,@^,@%(.– ePsf]df cfly{s jif{ )&#÷&$ ;Dd # j6f e]l/Pz;g cfb]z kZrft !#=*(

k|ltzt a[l4 eO{ ;+zf]lwt nfut cg'dfg ?=#,#(,)#,!*,#)%.– ePsf] / k"jf{wf/ lgdf{0fsf] 7]Ssf kfPsf]

Ps ;+o'Qm pkqmdsf] Joj;foL;+u kl/of]hgfsf] lgdf{0f ug{ 2 Dec, 2013 df ;+emf}tf eO{ 25 May, 2016

df ;DkGg ug]{ u/L pQm Joj;foL;Fu ;'? ;+emf}tf c+s ? @,#(,!#,#@,%@%.– -k|f]lehgn ;d / d"=c=s/

;d]t_ ;+emf}tf ePsf]df # j6f e]l/Pzg cfb]z kZrft @#=^@ k|ltzt a[l4 eO{ ;+zf]lwt ;+emf}tf c+s

?=@,(%, @,(),%$@.– sfod ePsf] b]lvof] . cfly{s jif{ )&#.&$df e]l/P;g $ :jLs[t eO{ yk bfloTj

a[l4 ePsf] cj:yf 5 . e]l/Pzg ;DaGwdf b]lvPsf Aoxf]/f lgDg 5g .

47.1. d'Vo ?kn] l8hfOg :jLs[ltdf ;8s gfnLsf] sfd sl/a #^ ls=ld= 8«Oªdf ePklg nfut cg'dfgdf

gePsf], jiff{tsf] kfgL Joj:yfkg ug]{ gfnL !=^ lsld / k|zf]wg s]Gb|df k|zf/0f nfOgsf] h8fg sfo{

nfut cg'dfgdf geO{ ;+zf]wg ug'{ k/]sf] b]lvG5 . 7]Ssf cToflws a[l4 ePsfn] ^% lsld sfnf]kq] ug]{

sfo{ 36fO{ # lsld sfod u/]sf] b]lvG5 . e]l/Pzgsf] sf/0fn] gofF b/ :jLs[t ug'{kbf{ kmn:j?k

ljleGg OsfO{df ?=*,!^,!!,$#%.– yk e'QmfgL ug'{k/]sf]n] a9L bfloTj yk]sf] 5 . 8«Oª l8hfO{g tyf

nfut cg'dfg tof/ u/L lhDdf kfPsf] Ps k/fdz{bftf lgdf{0f sfo{sf] k"jf{g'dfg ug{ ;lsg] k|d'v sfo{

g} 5'6fO{ z'? nfut cg'dfg tof/ u/]sf] sf/0f 7"nf] kl/df0fdf e]l/P;g eO{ 7]Ssf a[l4 ePsf] / ;f]xL

sf/0fn] d"No a[l4 ;d]t 7'nf] e'QmfgL ug'{k/]sf]n] ;xfotfsf] ;xL ;b'kof]u geO{ yk Jooef/ k/]sf]

b]lvG5 . t;y{ clt h?/L sfo{ g5'6\g] u/L nfut cg'dfg tof/ ug]{ k/fdz{bftf tyf kbflwsf/LnfO{

lhDd]af/ agfpg'kb{5 .

47.2. dxfgu/n] lgdf{0f Joa;foLnfO{ e]l/Pzg hf/L ubf{ z'? nfut cg'dfgdf !#=*( k|ltzt a[l4 ePsf]df

7]Ssfdf @#=^@ k|ltzt a[l4 ePsf] b]lvof] . lgdf{0f Aoa;foLn] nfut b/ eGbf al9 saf]n u/]sf

OsfOdf al9 e]l/Pzg ePsf] gof+ b/ :jLs[t ubf{ dxfgu/nfO{ e]l/Pzg sf/0f 7]Ssf /sddf ?

@,#(,!$,##,*^$.– sf] (=&# k|ltzt cyf{t ? @#,@^,*^,%!%.– bfloTj a9L k/]sf] 5 . e]l/Pzgdf

Aoa;foLn] nfut b/ eGbf al9 saf]n u/]sf OsfO{ a[l4 / 36L saf]n u/]sf OsfO{ s6f}tL ubf{

Joa;foLnfO{ kmfO{bf k'u]sf]n] ;DaGwdf 5fgaLg x'g'kb{5 .

48. d"No a[l4M lgdf{0f Joj;foLnfO{ !* b]lv @^ /lgË jLn;Dd ?=@,%),&@,#!,$)(.– ljn tof/ u/L ?

@,$!,&&,*@,*^#.– e'QmfgL ePsf] b]lvof] . d"Noa[l4 afx]s z'? ;Demf}tf d"Nosf] !)$=*% k|ltzt /

;+zf]lwt ;+emf}tf d"Nosf] *$=*! k|ltzt /x]sf] b]lvof] . d"No a[l4 z'? ;+emf}tfsf] !!)=%* k|ltzt /

;+zf]lwt d"Nosf] *(=$% k|ltzt /x]sf] 5 .

49. Dofb ykM z'? ;Demf}tfdf lgdf{0f sfo{sf] ()) lbg /x]sf]df ljB'tLo kf]n ;dodf h8fg gu/]sf],

k|zf]wg s]Gb|sf] lkm8/ nfO{g h8fgsf] nfut cg'dfg :jLs[tLdf l9nf ePsf], e]l/Pzg cfb]z

:jLs[tLdf l9nfO{, aGb x8tfn, k|fs[lts k|sf]k, ;fO6 cj/f]w sf/0fn] ^&# lbg Dofb yk eO{ ;Demf}tf

cjlwsf] &$=&* k|ltzt ;dofjlw a[l4 ePsf] 5 . h;n] ubf{ lgdf{0f 7]Ssf / k/fdz{ vr{df d"No a[l4

;d]t e'QmfgL ePsf] 5 .

50. Dofb ykM Ps k/fdz{bftf z'? ;Demf}tf cjlw $* dlxgf eO{ /x]sf]df Dofb yk ug'{ k/]sf] sf/0f &$

dlxgf k'u]]sf]n] z'? ;Demf}tf cjlweGbf ^$=*^ k|ltzt ;dofjlw a[l4 ePsf] 5 . k/fdz{ vr{ z'?

;+emf}tfdf ?=&,!*,!@,$)^.– /x]sf]df @&=($ k|ltzt a[l4 eO{ ?=(,!*,&$,&#*.– k'u]sf] 5 . ;dodf

sfd ;DkGg gx'Fbf Pa+ Joa;foLn] k|sf]k / aGb x8tfnsf sf/0f sfd gu/]sf] l:yltdf ;d]t

k/fdz{bftfnfO{ /fv]sf]n] Dofb yk u/L ?=@,)), @,##@.– a9L bfloTj k/]sf] 5 . sfd gu/]sf] ca:yfdf

;d]t k/fd{zbftf /fv]/ al9 bfloTj kf/]sf]df lhDd]af/ agfpg' kb{5 .

51. k]ZsLsf] d"No a[l4 M ;+emf}tf;Fu} 7]Ssfsf] !) k|ltzt df]ljnfO{h]zg k]ZsL lbPsf] cj:yfdf d"No a[l4

lbg gldNg] u/L ;Demf}tf ug'{kb{5 . df]ljnfO{h]zg k]ZsL ? @,!$,@%, !!.– lbO{ km5\of}{6 u/]sf]df

k]ZsLdf ;d]t d"No a[l4 lbPsf] b]lvof] . k]ZsL g36fO{ d"No a[l4 lbg] u/L ;+emf}tf ubf{ k]ZsL d"Noa[l4

lbPsf]n] ?= 1,33,07,612.– a9L bfloTj k/]sf] 5 . ctM k]ZsLsf] d"Noa[l4 glbg] Joj:yf ug'{kb{5 .

52. lgsf; Joj:yf (Outlet)M k|f]h]S6sf] ;dli6ut l8hfOgdf ahf/b]lv e"w/ftn ldnfpb} ub}{ vf]nfdf 9n

k'¥ofO{ kfgLsf] ;|f]tjf6 vf]nfdf kfgL ld;fpg] u/L lgsf;sf] gS;f ul/Psf] 5 . lgsf;sf] prfO{ Go"g

ePsf] cj:yfn] af9Lsf] cj:yfdf ;d:of x'g] / t/fO{sf gbLsf] ;tx a9\b} uPsf] cj:yfn] 9n Joj:yf

k|0ffnL ;+rfngdf ;d:of x'g] ;+{efjgf b]lvG5 .



53. q'6L ;Rofpg] M Joj;foL;Fusf] ;Demf}tfsf] ;fdfGo ;Demf}tfsf] !)=@ cg';f/ lgdf{0f :yndf c:yfoL

;+/rgf afx]s cGo sfo{ u/]df x:tfGt/0f ePsf] dflgg] x'Fbf kl/of]hgfn] sfo{ x:tfGt/0f k"j{ ug{ gx'g]

pNn]v 5 . To;}u/L h'g efudf x:tfGt/0f k"j{ sfo{ u5{ pQm lbgb]lv lgdf{0f Joj;foLsf] bfloTj

;dfKt eO{ x:tfGt/0f k"j{ sfo{ u/]df lgdf{0f Joj;foLn] dfFu u/]]sf] v08df k|fljlwsn] x:tfGt/0f

k|df0fkq lbg'kg]{ Joj:yf 5 . 9n lgdf{0f ug]{ Joj;foLsf] sfo{;DkGg gx'Fb} gofF 7]Ssf u/L ;f]xL :yfgdf

sfnf]kq] lgdf{0f sfo{ u/fPsf] b]lvG5 . lgld{t ;+/rgfsf] dd{t ;Def/ ug]{ q'6L ;Rofpg] cjlwsf]

;d:of kg]{ b]lvG5 . dxfgu/nfO{ yk bfloTj ;[hgf x'g] u/L ;Demf}tf ug]{ lhDd]jf/nfO{ hjfkmb]xL agfO{

:ki6 u/L dd{t ;Def/sf] cj:yf ;[hgf yk bfloTj ;[hgf gx'g] u/L dd{t ;Def/ u/fpg] Joj:yf

ug'{kb{5 .

54. Dofb ykM ;fj{hgls vl/b P]g, @)^# sf] bkmf %$-!_-3_ adf]lhd vl/b ;Demf}tf ubf{sf avt

k"jf{g'dfg ug{ g;lsPsf] kl/l:yltdf ;+emf}tf sfof{Gjogsf] qmddf ;[hgf ePdf ;f]sf] :ki6 sf/0f

v'nfO{ e]l/P;g cfb]z hf/L ug]{ Joj:yf 5 . gS;f l:js[ltsf] qmddf h?/L kg]{ gfnf lgdf{0f -#^

ls=ld=_, gSzfdf /fv]klg nfut cg'dfgdf g/fv]sf], jiff{tsf] kfgL hfg] gfnf-!=^ ls=ld_, vfg]kfgL

k'glgdf{0f tyf dd{t, k|zf]wg s]Gb|df k|zf/0f nfOgsf] h8fg cflb sfo{sf] kl/df0f nfut cg'dfgdf

Joj:yf gubf{ / kl5 e]l/Pzgaf6 sfo{ yKg] u/]sf] sf/0fn] gofFb/df nfut cg'dfg ubf{ nfut a[l4 /

d"No a[l4;d]t e'QmfgL ug'{ k/]sf]n] pQm k/fdz{bftfnfO{ sf/jfxL ug'{sf] abnf pN6} Dofb yk u/]sf]

b]lvof] . l8hfOg :jLs[ltdf gfnLsf] sfd sl/a #^ ls=ld= 8«Oªdf ePklg nfut cg'dfgdf gePsf],

jiff{tsf] kfgL Joj:yfkg ug]{ gfnL !=^ ls=ld=/ k|zf]wg s]Gb|df k|zf/0f nfOgsf] h8fg nfut

cg'dfgdf gePsf]n] ;+zf]wg ug'{ k/]sfn] e]l/Pzgjf6 7]Ssf /sddf cToflws a[l4 x'Fbf ^% ls=ld=

sfnf]kq] ug]{ sfo{ 36fO{ # ls=ld= sfod u/]sf] b]lvG5 . nfut cg'dfg oyfy{ gx'Fbf e]l/Pz;g #

:jLs[lt x'g *( lbg / k|zf]wg s]Gb|df k|zf/0f nfOg h8fg nfut :jLs[ltdf !@) lbg u/L hDdf

@)( lbg 7]Ssfsf] Dofb yk ug'{ kbf{ lgdf{0f 7]Ssfdf yk bfloTj k/]sf] / k/fdz{bftfsf] ;d]t $*

dlxgfaf6 &$ dlxgf;Dd Dofb yk u/]sf] sf/0f ;d]t /x]sf] kfOof] . k/fdz{bftfnfO{ @^ dlxgfsf]

?=@,)), @,##@.– yk bfloTj k/]sf]] x'Fbf k|ltlbg @%,#(%.– b/n] k]zfut bfloTj k'/f x'g] u/L sfd

gu/]sf] sf/0f Aoa;foLnfO{ Dofb yk ug'{k/]sf] @)( lbgsf] ?= %#,)&, @*.– vr{ ug{ gldNg] x'Fbf c;'n

ug'{kb{5 .

55. lhG;L bflvnfM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod @!@-^_ adf]lhd :yfgLo

lgsfosf] :jfldTj jf xsef]udf /x]sf] rncrn ;DklQsf] nut tof/ u/L lhG;L lstfjdf cfDbfgL

af+wL /fVg' kg]{ Joj:yf 5 . ;jf/L ;fwg, kmlg{r/, oGq pks/0f k/fdz{bftfsf] vl/bu/]sf] cfwf/df

;+efljt sf]ifjf6 / /lgË jLn @^ ;Dd ?=!))($^&*.&) / To;}u/L lgdf{0f Joj;foL;Fu ePsf]

;+emf}tf cg'?k ljlzi6Ls[t sfo{ kl/df0fsf] OsfO{ % sf] #, ^, *, !@ df ;+rfng / dd{t pks/0f /

cf}hf/ jLn @^ ;Dd ?=@,*),)),))).– :k]lzlkms];g cg'?ksf ;fdfgx? q'6L ;Rofpg] cjlw kl5

dxfgu/nfO{ x:tfGt/0f x'g] u/L ?=#*)($^&*.&) a/fa/sf] e'QmfgL u/]sf] kfOof] . ;fdfg vl/bsf]

e'QmfgL ubf{ lhG;L lstfjdf cfDbfgL afFwL ;f]sf] k/fdz{bftf / Joj;foLnfO{ q'6L ;Rofpg] cjlw;Dd

k|of]u u/L sfo{ ul/;s]kl5 x:tfGt/0f ug]{ u/L lhG;L cfDbfgL gu/]sf]n] / kl5 x:tfGt/0f ug'{kg]{

hfgsf/L k/fdz{bftf Joj;foLnfO{ u/fPsf] b]lvPg . t;y{ ;fdfg vl/bsf] e'QmfgL eO{;]s]sf] cj:yfdf

cfDbfgL gubf{ lhG;L vftf cWofjlws gx'g] ;DklQ x:tfGt/0fsf] ;+efjgf g/xg] x'Fbf cfDbfgL u/L

Joj;foL / k/fdz{bftfn] k|of]u u/]sf] hgfpg] / ;DkGg kl5 x:tfGt/0f x'g] Joj:yf ldnfpg' kb{5 .

lhG;L cfDbfgL afFw]sf] ?=3,80,94,678.– k|df0f k]z ug'{ kb{5 .

56. d'No a[l4 M Joj;foL;Fusf];Demf}tf ;fdfGo ;Demf}tyfsf] !@=# df k|lt OsfO{sf] kl/df0fdf @% k|ltzt,

k|lt OsfO{sf] kl/jlt{t kl/df0fdf ;'? ;Demf}tf d"Non] x'g] s'n ;+emf}tf c+ssf] )=@% k|ltzt / k|lt

OsfO{sf] e]l/P;g kl5sf] kl/df0fsf] ;+emf}tf d"No / kl/jlt{t kl/df0fsf] t'ngf d"Nodf ! k|ltzt a[l4

x'Fbf gofF b//]6 sfod x'g] Joj:yf 5 . ;f]xL k|fjwfg cg';f/ sfd yk ePsf] sf/0f gofFb/ to ePsf] 5

. pQm gofFb/ cf=j=@)&)÷)&! sf] >lds tyf ;fdu|Lsf] b/nfO{ cfwf/ lnO{ to ul/Psf], s]xL 7]Ssfsf]

z'? ;Demf}tfdf gePsf OsfO{sf] ;d]t sfd u/fpg' kbf{ gofF b/ tof/ ul/Psf] 5 . ;a} gofF b/

e]l/P;g @ sf] @^ clk|n @)!^ / e]l/P;g # sf] @^ h'g @)!^ df b/ ;dembf/L ePsf]df d'Noa[l4

k|of]hgsf] d"No a[l4 h'nfO{ #, @)!# sf] b/sf cfwf/ d'NonfO{ lx;fj u/]/ e'QmfgL lbPsf]n] gofF b/df

? #,*#,$@,@)%.– d'No a[l4 lbPsf] kfpg] b]lvPg . gof+b/ tof/ u/]kl5 o:tf] d"No a[l4 lbg gldNg]df

? 38342205.– lbPsf]n] c;'n ug'{kb{5 .

57. d"Noa[l4 M ;Demf}tf cg';f/ d"Noa[l4 e'QmfgL ubf{ /lgË jLnnfO{ d"Noa[l4 km\ofS6/n] u'0fg u/L x'g

cfpg] e'QmfgL ug'{kg]{df /lgË jLn @$ df d"Noa[l4sf] /lgË jLn adf]lhd u0fgf u/L e'QmfgL ubf{ b'O{



OsfO{ b/df /lgË jLnjf6 km/s clen]v ePsf]n] ? #@,$(,&$#.– a9L d"Noa[l4 e'QmfgL ePsf] b]lvof] .

;+emf}tf cg'?k Joj;foLnfO{ d"Noa[l4 a9L e'QmfgL x'Fbf Jooef/ k/]sf]n] a9L ?= #@,$(,&$#.– ;"b;lxt

c;'n ug'{ kb{5 .

58. ;fdfg lj:yfkg M cfO6d g+=@=$ df $ nfv (* xhf/ #)! 3=ld= sfdsf] nflu ?=@ s/f]8 $( nfv

!% xhf/ /sd Joj:yf u/L ?=! s/f]8 ^* nfv !( xhf/ tyf cfO6d g+=@=& df # nfv $@ xhf/

^$) 3=ld= sfdsf] ?=! s/f]8 @ nfv *% xhf/ Joj:yf u/L ?=#& nfv ^$ xhf/ e'QmfgL lbPsf] 5 .

cfO6d g+=@=$ df 9n vGbf lg:s]sf ;a} art ;fdu|L Joj:yfkg ug]{ u/L :k]zLlkms]zgn] tf]s]kl5

k'gMcfO{6d @=& df ;d]t a9L ;fdu|L 9'jfgL u/L Joj:yfkg u/]sf] egL e'QmfgL lbPsf]df :ynut

lg/LIf0f ubf{ a9L ;fdu|L cGoq Joj:yfkg u/]sf] b]lvPg . l8:kf]h u/]s} ePklg ;f] sfdsf] e'QmfgL

:k]lzlkms]zg cg';f/ cfO{6d g+=@=$ af6 ul/g] ePsf]n] cfO{6d g+=@=& af6 a9L ;fdfg Joj:yfkg

u/]sf] egL e'QmfgL u/]sf] ?=#& nfv ^$ xhf/ c;'n u/L e'QmfgLsf] nflu sfdsf] kl/df0f d"Nodf afFsL

/x]sf] ?=! s/f]8 @ nfv *% xhf/ e'QmfgL gx'g] Aoj:yf ug'{kb{5 .

59. b:t'/ s§L M lgdf{0f Joj;fo lgodfjnL @)%^ sf] lgod !$ adf]lhd P]gsf] bkmf !& sf] pkbkmf -@_

sf] v08 -v_ sf] k|of]hgsf] nflu lgdf{0f Joj;foLn] :jLs[t 7]s cÍsf] )=!) -;'Go bzdnj Ps ;'Go_

k|ltztsf] b/n] x'g cfpg] /sd sf]ifdf bflvnf ug'{ kg]{ Joj:yf 5 . lgdf{0f Joj;foLnfO{ !*cf}+ /lgË

jLn;Dd ?=!, $,!!,)),#^!.– / o; jif{ !( cf}+ b]lv @^ cf}+ /lgË jLn;Dd ?=&&,#@,(@,%)@.– ;d]t

?=@,$!,$#,(@,*^#.– e'QmfgL u/]sf]df )=!) k|ltztsf b/n] x'g] ?=@!,#^, #).– lgdf{0f Joj;foL sf]ifdf

b:t'/ s§f u/]sf] b]lvPg . lgodsf] cg'z/0f u/L b:t'/ s§f gu/]sf]n] ?= @!,#^, #).– c;'n ug'{ kb{5 .

60. ljdf Dofb M ;+emf}tf adf]lhd tf]lsPsf] ljdf u/L 7]Ssfsf] Dofb yk ug'{ kb{5 . lgdf{0f Joj;foLn] 7]s

c+ssf] Dofb yk cjlwsf] u/]klg q'6L ;Rofpg] cjlwsf] gljs/0f u/]sf] kfOPg . ;fd"lxs b'3{6gf /

oGq tyf pks/0fsf] ljdfsf] Dofbyk / q'6L ;Rofpg] cjlw;Ddsf] ljdf u/]sf] b]lvPg . t;y{

;Demf}tf Dofb yk cl3 q'6L ;Rofpg] cjlw;Ddsf] ljdf gljs/0f u/fpg' kb{5 .

61. cfGtl/s n]vf k/LIf0fM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL )^$ sf] lgod @)@ df clGtd n]vf

k/LIf0f x'g cl3 g} lgoldt cfGtl/s n]vfk/LIf0f u/L b]lvPsf] Joxf]/f km5\of}{6 u/L ;|]:tf cBfjlws

ug'{kg]{ Joj:yf 5 . cfGtl/s n]vf k/LIf0f k|ltj]bg u'0f:t/o'Qm agfpg tf]lsPsf] 9fFrfdf k|ltj]bg

hf/Lug]{ / k|ltj]bgdf gfdgfd];L, vr{sf] oyfy{ / ;doj4 u/L Joxf]/f v'Ng] u/L k|ltj]bg hf/L

ug'{kb{5 . cfGtl/s n]vfk/LIf0f Joxf]/f km5\of}{6 u/]sf kfOPg . cfn]k k|ltj]bgdf gfdgfd];L, pNn]vlt

sf/f]jf/ v'nfO{ k|ltj]bg gePsf]n] k|ltj]bgsf] u'0f:t/Lotfdf sdL b]lvof] . k|ltj]bg pk/ sf/jfxL u/L

6'+uf] nufPsf] b]lvPg . t;y{ k|ltj]bgsf] Joxf]/f cg'?k ;'wf/ u/L a]?h' Joxf]/f km5\of}{6 ug'{ kb{5 .

a]?h'sf] l:ylt

of] jif{ n]vfk/LIf0fjf6 b]lvPsf] ? ^$ s/f]8 *) nfv ^( xhf/ dWo] c;'n ug'{kg]{ ? % s/f]8 $ nfv

&) xhf/ lgoldt ug'{kg]{ ? %# s/f]8 &! nfv !) xhf/ / k]ZsL ? ^ s/f]8 $ nfv *( xhf/ /x]sf] 5 .



a]naf/L gu/kflnsf


ut jif{sf]? ! s/f]8 @% nfv $) xhf/ / of] jif{ @# s/f]8 ^# nfv && xhf/ ;d]t ? @$ s/f]8

*( nfv !& xhf/ cfo u/L ? @! s/f]8 @ nfv &% xhf/ vr{ u/L ? # s/f]8 *^ nfv $@ xhf/

df}Hbft b]lvof] . ;f] sf/f]af/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfo 5g\ M–

1. cfGtl/s lgoGq0f M– :yflgo lgsfocfly{s sfo{ljlw lgodfjnL, @)^$ adf]lhd k|To]s lgsfoaf6

;Dkfbg ul/g] sfo{x? ldtJooL, sfo{bIftf / k|efjsf/L 9Ëaf6 ;Dkfbg ug{, ljlQo k|ltj]bg

k|0ffnLnfO{ ljZj;lgo agfpg cfGtl/s lgoGq0f Joj:yf tof/ u/L nfu' ug'{kg]{ Joj:yf 5 .

:yfgLo txn] ;fdfg lnnfd, dd{t, hf]lvd klxrfg / lgjf/0f, kbsf] sfo{ ljj/0f tof/ u/]sf]

kfOPg . sfdsf] k|s[lt adf]lhd cfGtl/s lgoGq0f k|0ffnL tof/ gubf{ sfd pknAwLd'vL x'g

g;s]sf] cj:yf 5 .

2. ;DklQ PsLs/0fM– :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf #@ df ufpFkflnsfdf ;~rflnt

sfo{qmdsf] cfo Joo / ;DklQsf] lx;fa b'?:t /fVg'kg]{ sfo{sf/L ;lrjsf] sfd st{Jo /

clwsf/sf] Joj:yf u/]sf] 5 . cfk"m / cfk"m cfly{s sf/f]af/ PsLs/0f u/L clen]v cf+lzsdfq

/fv]sf] / lhG;Lsf] clen]v PsLs/0f u/L d"No v'nfO{ clen]v /fVg] af/]sf] kfOPg . gubL /l;b

lgoGq0f vftf /fv]sf] 5}g . gubL lhG;L lxgfldgf / cfly{s sf/f]af/sf] kf/blz{tf Go"g x'g] x'bfF

cfly{s sf/f]jf/ / lhG;Lsf] lhDd]jf/ kbflwsf/L ;d]t v'nfO{ PsLs/0f ug'{ kg]{ b]lvG5 .

3. ;fj{hlgsLs/0f M– :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf !( adf]lhd ufpFkflnsfsf] ;b:on]]

zkyu|x0f u/]sf] #) lbgleq cfk"m / Psf3/sf] ;uf]ndf /x]sf] ;d]tsf] ;fj{hlgs ug'{kg]{ Joj:yf

5 . ufpFkflnsfsf] hgk|ltlglwx?n] ;DklQ ljj/0f a'emfPsf] b]lvPg . t;y{ ;DklQ ljj/0f

a'emfpg' kb{5 .

4. ;fj{hlgs k/LIf0f M– :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%^-k_ adflhd

pkef]Qmf ;ldltjf6 ;~rflnt of]hgfsf] km/kmf/s ubf{ k|fljlws gfkhfFr u/]sf] ldlt tyf sfo{

;DkGg k|ltj]bgdf sfo{ ;DkGg ePsf] ldlt clwsf+z of]hgfdf vf]Ng] gu/]sf], pkef]Qmf ;ldltjf6

ePsf] sfdsf] clwsf+z of]hgf ;fj{hlgs k/LIf0f u/]sf] k|ltj]bg k|:t't ug]+ u/]sf] b]lvPg . s]lx

of]hgfdf ;fj{hgLs k/LIf0f k|ltj]bg k]z u/]sf] ePtf klg To; k|ltj]bgdf v'nfpg'kg]{ ;j}

Joxf]/f v'nfPsf] b]lvb}g . pkef]Qmf ;ldltjf6 ePsf] ;a} sfo{sf] ;fj{hlgs k/LIf0f u/fO{ To;sf]

k|ltj]bg ;DjlGwt lgsfodf k|:t't ug]{ tyf lgoddf ePsf] Joj:yfsf] k"0f{ ?kdf kfngf u/fpg'

kb{5 .

5. a/a'emf/yM– ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=!=!=#÷$&(

ldlt @)&#.!@.@% sf] cfly{s sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf]

bkmf !& adf]lhd ufpFkflnsf tyf gu/kflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldlt

tyf gu/kflnsfsf] gfddf /x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] ufpFkflnsf jf

gu/kflnsfdf sfod u/L lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f u/fpg' kg]{df ;fljs

gu/kflnsfsf k]ZsL / a]?h' eP gePsf] v'Ng cfPg . clen]v Jojl:yt gx'Fbf k]ZsL P+jd\ a]?h'

olsg gx'g] ePsfn] ;f] sf] clen]v /fVg'k5{ .

6. :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod !*@ jdf]lhd tf]lsPsf] ;dodf sfd

;DkGg u/L k]ZsL k5of}{6 ug'{ kb{5 . ;fIf/tf cleofg sfo{s|dsf nflu Ps ;+:yfnfO{ lbPsf]

k]ZsL ? @)),))).–xfn;Dd km5\of}6 gePsf] x'Fbf km5\of}{6 x'g'kb{5 .

7. :yfgLo lgsfo cfly{s k|zf;g lgodfjnL adf]lhd d}h'bf ;"rLdf /x]sf slDtdf ltgj6f

k/fdz{bftfaf6 lnlvt ?kdf k|:tfj dfu u/L u'0f:t/o'Qm nfut ljlwaf6 5gf}6 ug'{kg]{ Joj:yf

5 . sfof{non] df}h'bf ;"rLdf g/x]sf] / lagf ;'rgf Ps z}lIfs k/fdz{jf6 nfeu|fxL a}+s vftfsf]

ljB'tLo tYofÍ ;fdflhsLs/0fsf] nflu k/fdz{?=!,$(,(**.– sf] vl/b u/]sf]df lgodsf] kfngf

ePsf] 5}g .

8. clu|d cfos/MPs d]nldnfknfO{ ? !,)),))).– cg'bfg ? (&,@)).– sfo{stf{nfO{ kl/>lds

e'QmfgL df !%Ü clu|d s/ s6\6L ? !$,%%).– gu/]sf]n] c;'n u/L bflvnf ug'{kb{5 .

9. hgdfu{ gx/;8s :t/f]GgtL;ldltNf] k]z u/]sf lan e/kfO{af6 ljleGg ef8f ? &(,))).–

e'QmfgLdf !)Ü ef8f s/ s6\6L ? &,()).– ug{'kg]{df !=%)Ü s/ s6\6L u/L sd s/ s6\6L ePsf]

? ^,&!%.– c;'n ug'{kb{5 .

10. Ps sd{rf/LnfO{ k|f]kmfOn 8f6f O{G6«Ldf ? %),))).– e'QmfgLdf !%Ü kfl/>lds s/ s6\6L ?

&,%)).–gu/]sf]n] c;'n ug{'kb{5 .



11. pkef]Qmf ;ldlt M;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod (& sf] pklgod -!_ df ? !

s/f]8 ;Dd nfut ePsf] lgdf{0f sfo{ dfq ;DalGwt pkef]Qmf ;ldltaf6 u/fpg ;lsg] tyf

pklgod !-s_ df pNn]lvt ? ! s/f]8 ;Ddsf] nfut cg'dfgdf d"No clej[l4 s/, cf]e/x]8,

slG6h]G;L / hg ;xeflutfsf] c+z ;d]tsf] /sd ;dfj]z x'g] Joj:yf 5 . Ps lgdf0f{ of]hgfsf]

? !,@!,@^,(@%.– nfut cg'dfg ;f] af6f] sfnf] kq] dfu{ of]hgfsf] nfut ? ^),%!,@)!.– u/L s'n

?1,81,78,126.– nfutsf] sfo{ Ps pkef]Qmf ;ldltaf6 u/fO{ of] jif{;Dddf ? &@,*@,(@&.–

vr{ ePsf] 5 . pkef]QmfnfO{ lgodn] tf]s]sf] l;dfleq hl6n k|fljlws kIf ;dfj]z ePsf] sfd

afx]s cGo sfd lbg'kg]{df ;f] gePsf]n] lgodsf] Joj:yfsf] kfngf ePs]f 5}g .

12. lhG;L bflvnfM :jf:y rf}sLnfO{ ? !,%),))).– d'No kg]{ clkm; 6]an # yfg, vfg]kfgL lkmN6/ @

yfg, la/fdL hfFr 6]an @ yfg, vfg]kfgL lkmN6/ @ yfg,s':fL{ % yfg lhG:fL vl/b u/L cfDbfgL

clen]vgx'Fbf ;f] lhG:fL vftf cBfjlws ug'{kb{5 .

13. gfkL lstfa M gfkL lstfa, lan e/kfO{,sfo{:fDkGGf, ;Demf}tf, ;fj{hlgs kl/If0fsf] cfwf/df

e'QmfgLlbg'k5{ . gfkL lstfa ,sfo{;DkGGf b'?:t x'g'k5{ . Ps ;8s pkef]QmfnfO{ ? #,)),))).–

e'QmfgL ubf{ gfkL lstfasf]cfwf/df e'QmfgL lbg'kg]{df ;f] ePsf] gkfOPsf]n] k|df0f k]z x'g'kb{5 .

14. k]:sL jf+sL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd (

JolQm÷;+:yfnfO{ lbPsf] ? #,)$,%%,!!%.– k]:sL km5\of{}6 ePsf] kfOPg .

15. ;fdflhs ;'/Iff sfo{qmdsf] vr{ u/L afFsL ? 71,24,760/- cg'bfgtkm{ lgsf;f ePsf] vr{ u/L

afFsL ? 1,40,800/- ;d]t? 72,65,560/- sf]ifdf bflvnf ug'{kg]{df ;f] ePsf] kfOPg . sf]if

bflvnf gug]{ lhDd]jf/ JolQmnfO{ ;huu/fO{ lkmtf{ ug'{kb{5 .

16. cfGtl/s n]vfk/LIf0fsf] Joxf]/f b]xfo cg';f/ 5 M

16.1. gubL /l;b M gubL /l;b vl/b ubf{ /l;b gDa/ pNn]v u/L lhG;L cfDbfgL ug]{ u/]sf] b]lvPg .

;fy} ljleGg ;dodf ;fdfg vl/b u/L lhG;L bflvnf u/]sf] ;d]t kfOPg . lhG;L ;fdfgsf]

bflvnf u/L k|of]u ug]{tkm{ sfof{non] Wofg lbg'kb{5 .

16.2. j}+s hdfgt g/fvL k]:sL ?3,00,000/- lbPsf], nfut cg'dfg tof/ gu/L 2,98,320/- vr{

u/]sf]df ;f]sf] k|df0f k]z x'g'kb{5 .

16.3. ;fljs j]njf/L gu/kflnsf M ;fdflhs ;'/Iff ?=@,@$,&(,))).– lgsf;f u/L vr{ ?=

!,*%,((,@)).– eO{ ? #*,&(,*)).– df}Hbft lkmtf{ u/]sf] kfOPg . ;f] /sd lkmtf{ u/]sf] k|df0f

k]z x'g 'kb{5 .

16.4. Pn=lh=l;=l8=lk=tkm{ M cfly{s ljj/0fdf ?=^,((,^%).– b]vfpg'kg]{df ?=#,)),^^^.– b]vfPsf]n]

?=#,(*,(*$.– 36L b]vfPsf] 5 .

17. k]:sL jf+sL M ljleGg lzif{sdf ? #!,&@,&%).– k]:sL jfFsL /x]sf] 5 .

18. d"n sf]if sd{rf/L sNof0f sf]if of] jif{sf] cfGtl/s cfo b]lvg] u/L cfo Joo ljj/0f tof/

gu/]sf]n] k|fKt cfly{s ljj/0fn] sfof{nosf] sf/f]jf/sf] k|ltlglwTj ub}{g .

19. b]xfosf] cfGtl/s n]vfk/LIf0fsf] Joxf]/f km5\of}{6 u/]sf kfOPg .

19.1. d"Nof+sg ljn ? !,)),)))., d'=c=s/ ljhs g/fvL ? &),))).–, e'QmfgL lbg afFsLsf] sRrfj/L

j]u/ ? !,@(,(((., ekf{O a]u/ ? !^,))).–, r]g]h pNn]v gu/L !!,#(,))).–, btf{ gePsf] kmd{

;+u ?(&,@)). vr{ u/]sf] kfOPsf]n] ;f]sf] k|df0f k]z x'g'kb{5 .

19.2. Ps kmd{;+u ?(*,%!).– sf] ;fdfg vl/bdf cu|Ld s/ s6\6f gu/]sf]?=!,#@%.– s/ c;'n u/L

bflvnf x'g'kb{5 .

19.3. ;fljs jfx'gL cfGtl/s n]vfk/LIf0faf6 b]xfosf] Joxf]/f b]lvPsf] 5 . ljleGg ;dodf ;fdfg vl/b

u/L lhG;L bflvnf gu/]sf], ? @,(),))).– sf] ljn e/kfO{ a]u/ vr{, cflGtd df}Hbft j}+sdf

890802/-/ gub ? 498533/-/x]sf]df ;f] v'nfPsf] gkfOPsf]n] k|df0f k]z ug'{kb{5 .

19.4. Ps kmd{;+u ? #*,))).)) sf] ;fdfg vl/bdf cu|Ld s/ s6\6f gu/]sf]?=%,&&).– s/ c;'n u/L

bflvnf x'g'kb{5 .

20. gubM uf=lj=;=n] utjif{sf] ;lGrt sf]if bflvnf ug{ jf+sL ?=!$$*.!* / of] jif{ ?=%^^&*#.

;d]t ?=%^*@#!.!* cfo k|fKt u/]sf]df ;lrj -sd{rf/L ;+s]t g+=!&@$%( n] bflvnf gu/]sf]n]

;hu u/fO{ Jofh ;dt] c;'n ug'{kb{5 .

21. df}Hbft km/s M cfGtl/s n]vfk/LIf0fsf] k|ltj]bgaf6 ?=@,)@,)%&.– gub / ?=!(,((,))*.–

;d]t ?= @@,)!,)^%.– df}Hbft jf+sL b]lvPsf] 5 . df}Hbft jf+sL cfly{s ljj/0fdf ?=@!,(#,*@*.–

b]vfPaf6 ?=#&,@#^.– df}Hbft km/s 5 .



22. s/ bflvnfM clu|d s/ ?=@^$*%.&# bflvnf ug{ jf+sL /x]sf]n] bflvnf ug'{kb{5 . To:t} k|fljlws

d'Nof°g jfkt Ps sd{rf/LnfO{? 90,000.0 vr{ n]Vbf 15Ü clu|d s/ s^\ L ?

13,500.00 ug '{kg]{df ? 900.00 dfq s/ s^\ L u/]sf]n] sd? 12,600.00 c;'n ug{'

kb{5 .

;fljs 8fuLxf6 uf=lj=; tkm{

23. gub df}Hbft M utjif{sf] ?=$)(#@%.*# gub df}hbft ePsf]df of] jif{sf] cGTodf ?=*@@^(.–

b]lvbf gub ;dodf ;+lrt sf]if bflvnf x'g] b]lvb}g . gub ;dodf bflvnf gx'g' clgoldttf

;d]t x'bf gub lglZrt ;dodf bflvnf ug]{ Joj:yf x'g'kb{5 .

24. cfGtl/s n]vfk/LIf0fdf b]lvPsf] Joxf]/f km5\of}{6 u/]sf] b]lvPg .

24.1. :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod ( df vr{ k|dfl0ft ug]{ ;|]:tf /fVg'

kb{5 . ljn e/kfO{ au]/ vr{ ? *#,!*!.– ;fdfg vl/bdf ? !,&^,))).– sf] lhG;L bflvnf

gePsf], k|fljlws d"Nof+sg a]u/ ? @,%@,)^^.– vr{ n]v]sf], ? *,^(,*!*.– gub txljn vr{

b]vfOPsf], ? #,))).– sf] e/kfO{ a]u/ vr{ n]v]sf], ? !,)*,)%(.– sf] s=;+=sf]ifsf] sl§sf] bflvnf

k|df0f gePsf], ? #$,@#,*%).– df}Hbft /x]sf]df ;f]sf] k|df0f k]z x'g'kb{5 .

24.2. z's|af/] ahf/ btf{sf ug{ Ps JolQmnfO{ ljwfgsf] nflu ? !),))).– vr{ u/]sf]df ljwfg tof/

gx'Fbf ? !),))).– c;'n x'g'kb{5 .

a]?h'sf] l:ylt

n]vfk/LIf0fjf6 ? $ s/f]8 (^ nfv &# xhf/ z'? a]?h' /x]sf] ;f] dWo] c;'n ug'{kg]{ ? &% xhf/

lgoldt ug'{kg]{ ? ! s/f]8 %( nfv @! xhf/ / k]ZsL ? # s/f]8 #( nfv && xhf/ /x]sf] 5 .



n]6fª gu/sfo{kflnsf


ut jif{sf] ? (^ nfv (! xhf/ / of] jif{sf] cfo ? !^ s/f]8 ^# nfv $! xhf/ ;d]t ? !&

s/f]8 ^) nfv #@ xhf/ cfo ePsf]df ? !^ s/f]8 ^@ nfv !& xhf/ vr{ eO{ ? (* nfv !% xhf/

df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g .

1. lgoGq0f Joj:yfM– cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod (% adf]lhd k|To]s lgsfoaf6


k|0ffnLnfO{ ljZj;lgo agfpg tyf k|rlnt sfg"gadf]lhd sfo{;Dkfbg ug{ cf−cfˆgf] sfdsf]

k|s[lt cg';f/sf] cfGtl/s lgoGq0f Joj:yf tof/ u/L nfu' ug'{ kg]{ Joj:yf 5 . of] aif{ lgsfon]

lnnfd dd{t gePsf], ;Defljt hf]lvd, klxrfg gu/]sf] / kbsf] sfo{ ljj/0f agfO{ nfu'

gu/]sf]n] lhDdjf/L k"0f{kfngf u/L cfGtl/s lgoGq0f k|0ffnL tof/ u/L nfu' u/]sf] b]lvPg .

2. ;DklQ PsLs/0fM– :yfgLo :jfoQ zf;g P]g @)%% sf] bkmf #@ df gu/kflnsfdf ;~rflnt

sfo{qmdsf] cfo Joo / ;DklQsf] -lhG;Lsf]_ lx;fa b'?:t /fVg'kg]{ sfo{sf/L ;lrjsf] sfd st{Jo

/ clwsf/sf] Joj:yf u/]sf] 5 . ufpF sfo{kflnsfn] cfk"m / cfk"m cGt{utsf] j8faf6 ;~rflnt

cfly{s sf/f]af/ PsLs/0f u/L clen]v cf+lzsdfq /fv]sf] / lhG;Lsf] clen]v PsLs/0f u/L d"No

v'nfO{ clen]v /fVg] af/]sf] kfOPg . gubL /l;b lgoGq0f vftf /fv]sf] 5}g . gubL lhG;L

lxgfldgf / cfly{s sf/f]af/sf] kf/blz{tf Go"g x'g] x'bfF cfly{s sf/f]jf/ / lhG;Lsf] lhDd]jf/

kbflwsf/L ;d]t v'nfO{ PsLs/0f ug'{ kg]{ b]lvG5 .

3. ;DklQ ljj/0fM– :yfgLo :jfoQ zf;g P]g @)%% sf] bkmf !( adf]lhd ufpFkflnsfsf] ;xfon]


5 . ufpFkflnsfsf] hgk|ltlglwx?n] ;DklQ ljj/0f a'emfPsf] b]lvPg . t;y{ ;DklQ ljj/0f a'emfpg'

kb{5 .








kb{5 .








6. gub M lhDd]jf/L ;/]sf] ;'? gub ?=&,&^,&(*.– /x]sf]df of] jif{sf] cGTo;Dd ?= &$,),^!!.– gub

df}Hbft b]lvG5 . gub ;dodf bflvnf gx'bf clgoldt x'g] ;+efjgf ePsf]n] gub Plsg u/L

gub sf/f]jf/ lg?;flxt ug'{kb{5 .

7. k]:sL M jfn sfo{qmd jfkt lbPsf] ?=@%))).– k]:sL cfly{s jif{sf] cGTo;Dd klg km5\of}{6 u/]sf]

kfOPg .

8. n]vfkl/Ifs ? !($,%)).– e'StfgLdf ? !^(,%)).– sf] lan :f+nUg /x]sf] / ljljw vr{ ?

@%,))).– sf] lan gePsf] x'Fbf e'QmfgL c;'n ug'{k{b5

9. cfos/ P]g @)%* sf] bkmf ** cg';f/ ;]jf z'Ns e'tmfgL ubf{ d"=c=s/df btf{ gePsf s'g}

kmd{sf] s/ ljhssf] cu|Ld s/ !%Ü s6fO{ e'tmfgL lbg'kg]{ Joj:yf 5 . sDKo"6/ tflnd Ps

tflnd s]Gb|nfO{ ? %),))).– e'QmfgLdf !%Ü s/ s§L ? 7,500.– gu/]sfn] 3^L s/ ?

7,500.– c;'n x'g'kb{% .

10. k]:sL jf+sL M @@.)&#.!!.@^ t'ndfof du/ g;{/L lgdf{0f k]:sL ?=@%,))).– k]:sL lbPsf]df of] jif{

pQm k]:sL km5\of}{6 u/]sf] kfOPg .



11. gub M df]Hbft ?=*@#^%.%% cfo Joo ljj/0fdf b]vfPsf] 5}g . gub j}+s gubL lstfjdf

gb]vfpg] clg vftfdf bflvnf gu/L pkof]u ubf{ lxgfldgf x'g ;Sb5 . ljQLo ;'zf;gsf] nflu

gubd'Qm sf/f]jf/ ug'{ h?/L 5 .

12. s/ bflvnf M s=;= sf]if / clu|d s/ ;d]t ? !,#(,$^@.– ;DjlGwt vftfdf bflvnf x'g'kb{5 .

13. ljne/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL )^$ sf] lgod @$ df ljne/kfO{

;lxtsf] >]:tf /fVg'kg]{ Joj:yf 5 . of] jif{ >]:tf, j]Gr, b/fh, 6]j'n, s';L{ lhG;L bflvnf

nufot ljgf k|lt:kwf{df h:tf sfo{sf] ? ^$,$^,)%%.– vr{ ubf{ lhG;L bflvnf nufot k|ltlnkL

ljnjf6 vr{ u/]sf] gkfpg] x'bfF k|df0f k]z ug'{kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ? &$ nfv *( xhf/ s'n a]?h" /x]sf] dWo] c;'n ug'kg]{ ? @ nfv @&

xhf/ lgoldt ug'{kg]{ ? &! nfv *& xhf/ / k]ZsL ? &% xhf/ /x]sf] 5 .



ky/LzlgZr/] gu/kflnsf


ut jif{sf] ? &^ nfv ! xhf/ / of] jif{sf] cfo ? @# s/f]8 #* nfv !^ xhf/ ;d]t ? @$

s/f]8 !$ nfv !& xhf/ cfo ePsf]df ? @@ s/f]8 #! nfv !! xhf/ vr{ eO{ ? ! s/f]8 *# nfv ^

xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g .











kb{5 .








kb{5 .








5. n]vfk/LIf0f k|ltj]bgdf pNn]v x'g'kg]{ ;jfn gu/ kfZj{lrq tyf >f]t gS;f, u'? of]hgf /

k|fyldstf, ah]6 / vr{ k|0ffnL,cfGtl/s n]vfk/LIf0f / ;'emf sfof{Gjog, d'No ;lxtsf] ;DklQ,

;DklQsf] ljdf, cWofjlws ljj/0f, b/jGbL k'g/fjnf]s,vr{sf] clen]v jflif{s ?kdf tof/ u/]sf]

gkfOPsf]n] cfGtl/s lgoGq0f glhtfd'vL ePg .

6. cfo ;+sng M :yfgLo :jfoQ zf;g lgodfjnL @)%^ sf] kl/R5]b & df gu/kflnsfåf/f :yfgLo

s/ c;'nL ug]{ Joj:yf 5 . gu/kflnsfn] ;DklQ tyf Joj;fo s/ / ef8fafktsf] s/ afFsLsf]

clen]v k"0f{ ?kdf cBfjlws u/]sf] kfOPg .

7. l:y/ ;DkQL M :yfgLo ;/sf/ ;+rfng P]g @)&$ df gu/If]q leq ef}lts k"jf{wf/ ljsf;, ;]jf

k|efjsfl/tf dfkm{t ;'zf;g sfod ug'{ g}lts bfloTj xf] . ;]jf k|jfxnfO{ bl/nf] agfpg lhG;Lsf]

cj:yfaf/] hfgsf/L lng lhG;L kl/rfngsf] 7"nf] e"ldsf x'Fbf jif{df ! k6s lg/LIf0f u/L

kl/rfngdf r':ttf Nofpg] p2]Zon] of] jif{ l:y/ ;DkQL tyf lhG;L ;fdfu|Lx?sf] ef}lts kl/If0f

tyf lg/LIf0f u/]sf] kfOPg . lg/LIf0f :ynut cjnf]sg, clen]v cWoog / 5nkmnsf] dfWodaf6

lg/LIf0f sfo{ ;Dkfbg u/L ljj/0f tof/ ubf{ ;fdfgsf] ;+s]t g+=, xfn cjl:yt :yfg, d"No

v'nfpg] kg]{, dd{t / lnnfd ug'{kg]{, ;fdfgsf] ;"rL tof/ ug'{kg]{, crn ;DklQ hUuf hldg /

ejgsf] clen]v Jojl:yt ug]{, k'/fgf k|of]udf gcfPsf] ;jf/L ;fwg lnnfd ug'{kb{5 . cl3Nnf

n]=k= k|ltj]bgsf ;'emfjx? ;d]t sfof{Gjog ePsf] 5}g .

8. lhG;L lgl/If0f k|ltj]bg ;dodfg} tof/ ug]{ :ynut ?kdf /x]sf lhG;L ;fdfu|L tyf :yL/

;DkQLsf] cj:yf -rfn'_ dd{t;+ef/ ug'{kg]{, lnnfdL ug'{kg]{, w'Nofpg' kg]{ cfbL . xfnsf] d'No /

/x]sf] :yfg cfbL pNn]v u/L o; sfof{nosf] xfn;Dd sfod /x]sf] ;DkQLsf] ljj/0f olsg

ug'{kg]{ b]lvG5 .



9. cfGtl/s n]vfk/LIf0f l:ylt M :yfgLo lgsfo cfly+s k|zf;g ;DaGwL lgodfjnL @)^$ sf] lgod

%* df cfGtl/s n]vfk/LIf0f zfvfn] lh-lj-;-sf] cfoYJoo / w/f}6Lsf] ;|]:tfsf] dfl;s ?kdf

n]vfk/LIf0f ug]+, ufp_ ljsf; ;ldltsf] cfGtl/s n]vfk/LIf0f ug]+ / n]vfk/LIf0faf6 b]lvPsf]

q'6Lx? n]vfk/LIf0f ;DkGg u/]sf] !% lbgleq ;DalGwt lgsfo / ;lrjnfO+ k|ltj]bg k]z ug]+

pNn]v 5 . ljz]ifsf/0f k/L cfGtl/s n]vfk/LIf0faf6 b]lvPsf] a]?h" km5\of}+6 ug+ g;s]df ;f] s'/f

pNn]v u/L clGtd n]vfk/LIf0fstf+ ;dIf :yfgLo lgsfosf] ;lrjn] lnlvt :ki6Ls/0f lbg'kg]+

Joj:yf 5 . clGtd n]vfk/LIfsn] cfGtl/s n]vfk/LIf0f k|ltj]bg hf_ra'em u/L cfKgf] k|ltj]bgdf

a]?h" ;dfj]z u/]kl5 cfGtl/s n]vfk/LIf0f a]?h" sfod g/xg] pNn]v 5 .

10. cg'udg k/LIf0f – cfly{s sfo{ljlw P]g, @)%% sf] bkmf !* df n]vfk/LIf0faf6 cf}+NofPsf] a]?h"

;DaGwdf k|df0f k]z u/L jf lgoldt u/fO{ jf c;'n pk/ u/L km5\of}{6 ug]{ bfloTj lhDd]jf/

JolQmsf] x'g] pNn]v 5 . sfof{nosf] ut ljut jif{b]lv cf=a=@)&#.&$ ;Dd km5\of}{6 ug'{kg]{ s'n

a]?h"sf] ljj/0f / jflif{s sfo{;Dkfbg k|ltj]bg k]z gePsf]n] pNn]v ug{ ;lsPg . n]vfk/LIf0fsf]

cjlw a]?h" km5\of}{6 u/L ;Dk/LIf0fsf] nflu k]z u/]sf] 5}g . km5\of}{6 ug{ afFsL a]?h" km5\of}{6 ug{

sfof{non] ;lqmotf b]vfpg h?/L 5 .

11. utjif{sf] n]vfk/LIf0f M ut cfly{s jif{ @)&@.)&# sf] n]vfk/LIf0fsf] qmddf n]vfk/LIfsn]

k|f/DeLs k|ltj]bg k]z gePsf], gu/kflnsf sfof{nojf6 k|ltpQ/ lbP glbPsf] olsg gePsf],

clGtd n]vfk/LIf0f k|ltj]bgdf n]vfk/LIfs k'ikf P08 sDkgLn] hf/L u/]sf] n]=k= k|ltj]bgdf ldlt

pNn]v gePsf], ;Demf}tfkqdf ldlt pNn]v gePsf] tyf lgo'lQm kfpF egL k]z u/]sf] lgj]bgdf

;d]t ldlt pNn]v gePsf], k|=sf=c=n] ;d]t ldlt pNn]v gu/L ;Demf}tf / cfjZos sfo{ ug{

tf]s cfb]z ul/lbPsf] b]lvG5 . pQm cfly{s jif{sf] clGtd n]vfk/LIf0f k|ltj]bgdf n]vf ;DjlGw

l6Kk0fL tyf ;+nUg cg';"lrx? :k:6 ePsf] kfOPg .

12. of]hgf ;+rfngM :yfgLo :jfoQ zf;g lgodfjnL @)%^ sf] kl/R5]b ^ lgod !#^ df of]hgf

th'{df / sfof{Gjogsf] ;DjGwdf Joj:yf adf]lhd of] jif{ b]xfo adf]lhd of]hgf ;+rfng u/]sf] 5

. of]hgf ;fgf 6'qm], ljt/0fd'vL / dd{t ;fdfGo ;d]tnfO{ of]hgf dfGbf pknAw hgzlQmn]

cg'udg / sfof{Gjog c;Dej ePsf] cj:yf 5 . gu/kflnsf sfof{nosf] dftfxftjf6 ljleGg

sfo{qmd tyf kl/of]hgfx? ;+rfng / k|efjsf/L cg'udf ug'{kg]{df cg'udgsf] s'g} klg sfo{qmd

/x]sf] kfOPg .

13. pkef]Qmfaf6 ;+rflnt of]hgf pkef]Qmf btf{, gljs/0f / of]hgf x:tfGt/0f h:tf sfo{ gu/L k6s]

sfdsf] cfwf/df u7g u/L sfo{ u/fpg] k/Dk/f 5 . of] jif{ $@$ of]hgf ;+rfng ePsf] / ;a}

;DkGg ePsf] 5 .

14. :yfgLo :jfoQ zf;g P]g @)%% sf] bkmf !!* -@_ cg';f/ o; gu/kflnsf4f/f ;+rfnLt ;j}

of]hgfx?sf] q}df;Ls ;ldIff ug'{kg]{df ;f] cg';f/ sfo{ eP u/]sf] k|ltj]bg tof/ ug]{ u/]sf]

kfOPg .

15. vl/b Joj:yfkgM vl/b Joj:yfkgdf b]lvPsf] rf/ j6f sfo{qmddf b//]6 cfXjfg u/L nfut

cg'dfg cWoog u/L sfo{ ;DkGg ug{ Go"g /sd saf]n ug]{nfO{ tf]lsPsf] ePtfklg 7]Ssf sfo{

;DkGg ug{ k|lt:kwf{ Go"g x'g] u/]sf] b]lvof] . lhDd]jf/ kbflwsf/Ln] 7]Ssfk§fdf k|lt:kwf{

u/fpg]tkm{ Wofg lbg'kb{5 . ljQLo hjfkmb]lxtf ;'b[9 agfpg lhDd]jf/ JolQmsf] Wofg hfg h?/L

b]lvG5 .

16. ljdf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod !@) / ;fj{hlgs vl/b

lgodfjnL @)^$ sf] lgod !!@ adf]lhd ? !) nfv ?k}of eGbf a9Lsf] lgdf{0f sfo{sf] ljdf

u/fpg'kg]{df ;f] eGbf dflysf]] lgdf{0f sfo{ ;+emf}tf u/]sf]df ljdf u/fPsf] bl]vPg . stLko lgdf{0f

sfo{sf] ;+emf}tf ubf{ ljdf ug]{ k|fjwfg g/fv]sf] / s]xLsf] k|fjwfg /fv]klg ljdf u/fPsf] b]lvPg .

lgdf{0f sfo{, >lds, OSo'kd]G6 sd{rf/L Pj+ t]>f] kIf nufotsf] ljdf gu/fPsf] sf/0f lgdf{0f

sfo{ hf]vLddf /x]sf] cj:yf 5 . t;{y lhDd]jf/L kbflwsf/Ln] ljdf gu/fpg'sf] sf/0f :ki6 u/L

ljdf u/fO{ lgdf{0f sfo{ >lds÷sd{rf/L OSo'kd]G6 nufotsf] ;"/Iff x'g] u/L k|Tofe'lt u/fpg'

kb{5 . 7'nf k'jf{wf/ ljsf; sfo{qmd, k'jf{wf/ ljsf; sfo{qmd, ;8s jf]8{ tyf cfGt/Ls >f]t

;DjlGwt sfo{qmdx? pkef]Qmf dfkm{t ug]{ ul/Psf]n] 7]Ssf ;+Vof tyf ;+emf}tf /sd ;lxt

ljj/0f tof/ u/]sf] kfO{Pg .

17. hdfgtsf] ;do M ;fj{hlgs vl/b lgodfjnL @)^$ adf]lhd sfo{ ;Dkfbg hdfgtsf] Dofb q'6L

;Rofpg] bfloTj cjlwsf] Ps dlxgf a9L cjlw x'g] Joj:yf 5 . o; cf=j=df o; gu/kflnsf



sfof{non] o; jif{ sfo{;Dkfbg hdfgtsf] Dofb yk ug'{kg]{ lsl;dsf kl/of]hgfx? gePsfn] o;

lsl;dsf kl/of]hgfx?df sfo{;Dkfbg hdfgtsf] Dofb yk ug'{kg]{ cj:yf /x]sf] 5}g .

18. cu|Ld s/ M cfos/ P]g @)%* sf] bkmf *( ! adf]lhd /sd e'QmfgL ubf{ !=% k|ltztn] x'g]

/sd cu|Ld s/ s§f ug'{kg]{ Joj:yf 5 . ;f] Joj:yf adf]lhd clu|d cfos/ s§f ug]{ u/]sf]

ePtf klg s]xL of]hgfdf o; aif{ sfof{non] pkef]Qmf ;ldltjf6 ;+rflnt of]hgfsf] nflu lgdf{0f

;fdfu|L vl/b ubf{ cu|Ld s/ s§f u/] gu/]sf] gd'gf kl/If0f u/]sf]df b]xfo cg';f/ cu|Ld s/

s§f u/]sf] b]lvPg . ljleGg ;+3;+:yfx?nfO{ ljljw sfo{qmdx? u/] afkt e'QmfgL ubf{, ;fdfg

vl/b ubf{ tyf ;f]wegf{ u/]afkt k|bfg ul/Psf] /sddf >f]tdf ?= !%,$)%. s/s§L u/]sf] kfOPg

. lgodsf] cg';/0f gePsf sf/0f clu|d s/ s§L gePsf] x'Fbf ?=!%,$)% c;'n ug'{kb{5 .

19. :jf:Yo sfo{qmdM ;+3;+:yfx?nfO{ ug]{ cf}iflw vl/b u/L lgz'Ns ljt/0f ub}{ cfPsf]df g]kfn

;/sf/af6 () k|sf/sf] cf}iflw lgz'Ns pknAw u/fpg] 3f]if0ff;Fu ;dGjo u/]sf] b]lvPg .

20. gu/ ;/;kmfO{ M o; gkf sfof{non] ljleGg !@ j6f ;+:yf;+u ;+emf}tfu/L 6f]n ;/;kmfO{ ug]{ sfo{

u/fPsf]df ;j} If]qnfO{ ;d]l6Psf] gkfO{Psf], k|efjsf/L cg'udg u/L cg'udg d'Nofs+g tyf k|ult

k|ltj]bg tof/ ug]{ gul/Psf] tyf ;j} ;+emf}tfx? olx ldlt @)&$ cfiff9 d;fGtdf ;lsPsf]

ePtfklg gljs/0f u/]sf] kfO{Pg .

21. cg'udg M kmf]xf]/d}nf ;+sng tyf Joj:yfkg sfo{sfnfuL @ j6f 6\ofs6/ dfkm{t sfo{ ul//x]sf]

ePtfklg ;+sng u/]sf] dfl;s z'Ns ;j}jf6 ;+sng eP gePsf], tf]lsPsf] z'Ns dfq p7fPsf]

gp7fPsf] cfbLsf] jf/]sf] cg'udg gePsf] tyf 8lDku+ ;fO{6sf] plrt k|jGw u/]sf] kfO{Pg . gu/

;/;kmfO{ ug]{ sfo{df ;j} If]qnfO{ ;d]l6Psf] gkfO{Psf], k|efjsf/L cg'udg u/L cg'udg d'Nofs+g

tyf k|ult k|ltj]bg tof/ ug]{ u/]sf] kfO{Pg . ;+sng ul/Psf] cfDbfgLx?sf] /l;bx?sf]

l;nl;n]jf/ ljj/0f tof/u/L k|To]s j8fsf] clen]v /fVg] u/]sf] kfO{Pg .

22. clen]v M gu/ If]qsf] ;/;kmfO{ z'Ns ;d]t ;+sng ug{ ;+emf}tf ul/Psf]df pNn]lvt sfo{ ug]{

u/]sf] b]lvPg . gu/ ;/;kmfO{ z'Ns / sfo{ b'j}sf] kmf]xf]/d}nf Joj:yfkg sfo{ ;Gtf]ifhgs /

glthfd'vL kfO{Pg . kmf]xf]/d}nf Joj:yfkg sfo{ tyf z'Nssf] lgoldt cg'udg tyf lg/LIf0f ug]{

u/]sf] clen]v u/]sf] kfOPg . pks/0f cf}hf/ pkof]u jf/]df uxg cWoog u/L k|ltj]bg tof/

u/L sfof{Gjog ug{ ;'emfj k]z lbOPsf] 5 .

23. gu/k|x/L / k|fljlws hgzQmL M :yfgLo :jfoQ zf;g lgodfjnL @)^$ sf] lgod @!@

adf]lhdsf] kbdf sfo{/t sd{rf/Lsf] sfd :ki6 ug{ k]zfut cfr/0f agfO{ kfngf u/fpg' kg]{

Joj:yf 5 , gu/kflnsfn] :jfoQ zf;g lgodfjnLsf] cfr/0f jfx]s cGo lgb]{lzsf jgfO{ nfu'

u/]sf] kfOPg . k]zfut cfj4tf / lglxt :jfy{ d'Qm k]zfut cfr/0fsf] nflu gS;f kf; /

cg'udg zfvf, ahf/ cg'udg, ahf/ Joj:yfkg ;DjGwL sfo{df kl/rfng x'g] gu/ k|x/L -

k|fljlws_ sd{rf/Lsf] jflx/ k|fljlws ;]jf pknAw u/fpg] kmd{ / cg'udg sfo{df ;dfj]; x'bf

:jfy{sf] 4Gbdf sfd x'g ;Sb5 . To;}n] :jfy{d'Qm x'g cfrf/;+lxtf agfO{ sfd ug'{ h?/L 5 .

o:tf] ;+u7gsf] lhDd]jf/L lgjf{x ug]{ sfd ;Dj]bglzn ePsf]n] ;hutf x'g h?/L b]lvG5 .

gu/If]q leq ;8s Jofkf/nfO{ Joj:yfkg u/L gu/sf] zf]ef ;Dj[4L ug{ ;8s Jofkf/ Joj:yLt

ug]{ qmddf cj}w cltqmd0f u/L ;8s Jofkf/Ljf6 hkmt ;fdfg ljqmL ;"/Iff ;+/If0f lkmtf{sf]

plrt Joj:yfkg cj:yf v'Ng] sfdsf] clen]v gePsf]n] pNn]v ug{ ;lsb}g . gu/kflnsfsf]

;]jf j8fkqdf pNn]v eP adf]lhdsf] ;]jfu|fxLnfO{ ;]jf ljt/0f eP gePsf] k|utL ljj/0f tof/

gu/]sf]n] n]vfk/LIf0fdf k|utL ljZn]z0f ug{ ;lsPg .

24. k]ZsL afFsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod !(!-!_ df ;|]:tf

cBfjlws u/L clen]v k|zf;sLo clws[t / n]vfk|d'vsf] bfloTj x'g] Joj:yf 5 . utjif{ ;Ddsf]

k'/fgf] k]ZsL km5\of}{6 ug]{ s'g} of]hgf agfPsf] kfOPg . k|fKt k]ZsLsf] ljj/0fdf ? @%!!%(.))

k|fKt k]ZsLsf] ljj/0f k]z u/]sf] 5 . pQm jfsL k]ZsL c;'n km5\of}{6 ug'{kb{5 .

25. ;8s / ;f}o{ jQL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod @%-#_ adf]lhd vr{

ubf{ ljn e/kfO{ ;lxtsf] ;|]:tf /fVg' kg]{ Joj:yf 5 . o; gkf sfof{non] ;8s jQL ePsf] kf]nsf]

u0fgf u/L clen]v /fv]sf] 5}g . ;8s jQLnfO{ ;f}o{ jQLdf k|lt:yfkg u/]sf] ljj/0f ;d]t /fv]sf]

kfOPg . g]kfn ;/sf/n] ;8s ;f}o{jQLnfO{ k|fyldstf lbO{ cl3 a9fPsf] cj:yfdf o;

gu/kflnsfn] ;f}o{jQLsf] of]hgfnfO{ k|fyldstf lbO{ sfo{ cl3 a9fpg] tyf ;f] sf] clen]v /fvL

;8s jQLsf] clen]v cBfjlws nut tof/ u/L vr{ cBfjlws ug{ h?/L 5 .

26. e/f];f of]Uo ;ˆ6j]o/ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @!@ df

k|ljlwut lhG;L ;fdfgsf] nut tof/ u/L ljj/0f d"No v'nfO{ pQm j:t'sf] u'0f / bf]if ;lxtsf]

nut tof/ u/L cBfjlws u/L nut tof/ u/L /fVg'kb{5 . /fli6«o k"gM lgdf{0f k|flws/0f sf]ifsf]



nfeu|fxLnfO{ ls:tf cg'bfg ljt/0f ug{ k|of]u ePsf] ljB'tLo ;ˆ6j]o/

www.ehrpmic_nra.gov.np sf] lj:t[t u'0f / bf]if ;lxtsf] ;Defjgf ;lxtsf] ;jn /

b'j{n kIfaf6 :ki6 gu/]sf]n] cfˆgf] sdhf]/Ldf ;hu u/fpg ;lsg] u/L u'0fo'Qm clen]v

g/fv]sf]n] ljB'tLo ;ˆ6j]o/sf] e/f];fof]Uo olsg x'g ;lsPg . Back up Data Entry,

Correction and log ug]{ cj:yf olsg x'g] cj:yf 5}g .

27. Psn af]8{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod $^-!_ df lhNnf

kl/ifbaf6 :jLs[t sfo{qmd / jh]6sf] ;Ldf leq /xL clwsf/ k|fKt clwsf/Ln] lgwf{l/t sfo{df

/sd vr{ ug'{kg]{ Aoa:yf /x]sf] 5 . sfof{noaf6 k|fKt ljj/0f cg';f/ o; jif{ Psn af]8{af6

s'g}klg of]hgfx? 5gf}6 eO{ sfo{ gePsf] kfO{of] . of]hgfsf] 5gf}6sf] r/0f, k|fyldsLs/0f tyf

5gf}6 k|lqmofnfO{ Jojl:yt ug]{ u/fpg] k|0ffnLdf c;/ kb{5 . of]hgfsf] 5gf}6sf] r/0f,

k|fyldsLs/0f tyf 5gf}6 k|lqmofnfO{ Jojl:yt ug]+tkm{ sfof{no yk lqmoflzn x'g'kb{5 . ctM

Psd'i6 ah]6 /fVg] tyf Psn af]8{sf] k6s] lg0f{osf cfwf/df of]hgf af8kmf8 ug]{ k|ljQsf] cGTo

ug'{ kb{5 .

28. sd nfutsf of]hgfM :yfgLo lgsfo >f]t kl/rfng tyf Joj:yfkg sfo{ljlw, @)^( sf] a'Fbf g++

!!-@_ df cfly{s, ;fdflhs Pj+ ef}lts k"jf{wf/ ljsf; cGt{ut ljlgof]hg ePsf] /sdaf6 lhNnf

ljsf; ;ldltn] ? % nfveGbf sd nfutsf sfo{qmd jf cfof]hgf 5gf}6 ug{ g;Sg] Joj:yf 5 .

sfof{non] o; jif{ sfo{ljlwn] Joa:yf u/] cg';f/sf] cfof]hgf nufgL ljj/0f tof/ gug"{sf ;fy} ?=

% nfveGbf sdsf #@$ j6f of]hgfx? 5gf}6 u/L #)# j6f of]hgfx? ;DkGg u/]sf] 5 . of]hgf

k|fyldsLs/0f x'g g;Sg'sf sf/0f Go"g nfutsf of]hgf 5gf}6 ePsf] b]lvG5 . o;af6 pNn]vgLo

of]hgfdf nufgL geO+ sfo+qmdsf] k|efjsfl/tf sd x'g hfG5 . t;y{ lgb]{lzsfdf tf]lsP adf]lhd

g} of]hgf 5gf}6 u/L cfkm' / :yfgLo lgsfoaf6 of]hgfx? ;DkGg u/fpg] tkm{ sfof{nosf] Wofg

lbg' kg]{ b]lvG5 .

29. s/ / cfo n]vf M :yfgLo :jfoQ zf;g lgodfjnL @)%^ sf] kl/5]b & df s/ b:t'/ ;]jf

z'Nsjf6 cfo ug]{ Joj:yf 5 . ;f]xL adf]lhd of] jif{ gu/n] ?=3,68,19,367.23 cfo k|fKt

u/]sf] kfOof] . pQm cfo s'g jif{sf] xf] cj stL jfsL 5 jSof}tf / s/bftfsf] lj:t[t ljj/0f

clen]vTj g/fv]sf] n] pQm cfo olsg x'g] cj:yf 5}g , If]qut s/bftf clen]v / k|To]s jif{sf]

c;'nL / bflvnf :ki6 ?kdf b]vLg] RMIS k|0ffnL gx'Fbf cfo k|zf;g tyf /fhZj k|zf;gsf] ;j}

ultljlw kf/blz{ dflgg] cj:yf 5}g . sfof{nojf6 cfDbfgLsf] If]qut ljut / jt{dfg cj:yf

b]lvg] u/L oyfy{ clen]v Jojl:yt gePsf] hfgsf/L k|fKt ePsf] 5 .

30. ;+/rgfsf]] nutM jf6f] jf k'j{fwf/ lj:tf/sf] sfddf gu/kflnsfaf6 x6fpg' kg]{ ;+/rgfx? s]xL

x6fO{ gu/kflnsfjf6 ljgf cfly{s nufgLdf sfo{ ug]{ k|of; ePsf] t/ of] jif{ dfkb08 ljk/Lt

lgdf{0f ePsf 3/ 6x/f tyf cGo ;+/rgf jfkt b08 hl/jfgf k|fKt eP gePsf] olsg ug{

;lsPg .

31. b/jGbL M dGqfno jf cGo lgsfojf6 sfhdf v6LP/ cfpg' ePsf jf ;?jf eO{ cfpg' ePsf

pRr kb:y sd{rf/Lx?sf] b/jGbL dxfgu/kflnsf sfof{nodf >[hgf gu/LPsf] tyf b/jGbL

clen]vdf ;dfj]z ePsf] b]vLb}g . gu/kflnsfn] ;]jf k|efjsf/L ?kdf k|jfx ug]{ sfo{sf nflu

cfjZos sd{rf/Lx?sf] j}1flgs tj/n] cWoog k|ltj]bg tof/ u/L nfu' ug{ ljz]if kxn ug'{kg]{

b]lvG5 . ljleGg kbdf sfo{/t @( sd{rf/L b/jGbL tyf sfo{/t /x]sf 5g .

32. gu/ ;'/Iff M gu/kflnsf If]q tyf sfof{nox?df ;'/Iffy{ vl6g] ;"/IfsdL{x?sf] b/jGbL g/x]sf]

tyf o; sfo{df jfXo cfk'lt{stf{jf6 @ hgf /x]sf] kfOof] . If]qdf cfjZos ;'/IffsdL{x?sf] ;+Vof

kof{Kttf /x]sf] g/x]sf] ;DjGwdf cWoog gul/Psf] x'gfn] xfn sfo{/t ;'/IffsdL{sf] ;+Vof k'u

gk'u cfbLsf] cg'udg tyf lgl/If0f k|fltj]bg tof/ u/]sf] b]lvb}g .

33. e|d0f k|ltj]bg M gu/kflnsf sof{nosf kbflwsf/L sd{rf/L tyf cGo ;Dj4 JoQmLx?n] ljleGg

e|d0f sfo{ k'/f u/] k5L k|ltj]bg k]z ug]{ k|fjwfg :yfgLo tx÷lgsfosf] cfly{s k|zf;g

lgodfjnL @)^$ sf] bkm !* df pNn]v ePtf klg ;f] cg';f/ e|d0f k|ltj]bg k]z ug]{ u/]sf]

kfOPg . e|d0fsf] p4]Zo k|fKt eP gePsf]÷e|d0f k|efjsf/Ltf eP gePsf] cWoog ug{ ;lsg]

cj:yf /x]sf] kfO{Pg .

34. ;jf/L nuj'u M sfof{nodf ;jf/L ;fwgsf nuj's k|of]u ePtf klg k|of]usf] pb]Zo, b'/L,

k|of]ustf{ / bhf{, OGwg vktsf] k|ltln6/ b'/L -Plsg_ :ki6 x'g] u/L /fv]sf] kfO{Pg .

35. s/s§L M cfos/ Pg] @)%* cg';f/ s/ s§L ug'{kg]{ Joj:yf 5 . lgsfon] sd{rf/Lx?sf]

kfl/>ldsdf ;fdflhs ;"/Iff s/ s§L u/]sf] ePtf klg ;jf/L ;fwg k|of]ustf{ / cfjf; ;'ljwf



lng] sd{rf/Lsf] ;'ljwf u0fgf u/L s/ of]Uo cfodf ;dfj]; u/L s/s§L ug'{kg]{df ;f] cg';f/ ug]{

u/]sf] kfOPg .

36. cfGtl/s cfo M 3/hUuf s/ aSof}tf nult g/fv]sf], cfo a[l4 tyf Wofgfsif0f gu/]sf], 3/hUUff

s/ / dgf]/Ghg s/ e'QmfgL u/]sf] gkfOPsf] cfGtl/s cfodf glthfd'vL b]lvPg .

37. Eff8f M gu/kflnsf If]qdf Jokf/ Joj;fo ug]{ ljleGg JolQm kmd{ sDkgLx?nfO{ o; sfof{nodf

btf{ ug{ k|f]T;flxt u/L clgjfo{?kdf Joj;fo btf{ u/fpg] sfo{nfO{ k|efjsf/L ?kdf cl3 a9fpg'

kg]{ b]lvG5 . ;fy}, dxfgu/kflnsf If]qdf Joj;fo ug]{ kmd{x?, btf{ u/fO{ gljs/0f ul//x]sf tyf

btf{ ug{ afFsL kmd{ tyf sDkgLx?sf] clen]v tof/ u/L cBfjlws ug'{kg]{ b]lvG5 . o; jif{ ef8f

tyf axfn ? *#%,)&*.– cfo k|fKt u/]sf] b]lvG5 .

38. Joj;fo s/M gu/kflnsfn] cfkm\gf] If]qleq tf]lsPsf] Jofkf/ Joj;fo jf k]zfdf k'+lhut nufgL

/ cfly{s sf/f]af/sf] cfwf/df tf]lsP adf]lhd Joj;fo s/ nufO{ c;'n ug{ ;Sg] Joj:yf cg';f/

o; cfyL{s jif{df Joj;fo s/ ? ^!(,&#%.–= cz'n u/]sf] b]lvof] . k|To]s aif{ s/ c;'ln

gePsf] Joj;foL s/bftfsf] clen]v v8f u/L sfg'gL k|s[of dfkm{t s/ /sd c;'ln ug]{ ;'emfj

lbPsf] 5 .

39. /fhZj M axfn s/ cfGtl/s /fhZj sf cf=j= @)&#.@)&$ ciff9 d;fGtdf bflvnf ug]'{ kg]{df ;f]

jif{ blvnf gul/ cfpbf] jif{df bflvnf ubf{ >f]tdf cfos/ l9nf bflvnf u/] jfkt jflif{s !%Ü

Aofh ;d]t bflvnf ug'{kg]{ b]lvG5 . Taxpayer Portal dfkm{t e-tds OG6«L cf=/f=sf=n] ;d]t

cg'/f]w u/]sf] xF'bf :fDalGwt kfg vftfdf s/ s66\L bflvnf ug'{ kb{5 . e-tds OG6«L rf}dfl;s

?kdf lgoldt ug'{kg]{ b]lvG5 . cfos/ jfkt l6=l8=P;= bflvnf /fh:j lzif{s ;+s]t !!!!!

g=kf=sf bflvnf ug]{ u/]sf] 5 . Joj;fosf] lsl;d cg';f/ km/s /fh:j lzif{s ;+s]t /xg] xF'bf

;DalGwt dfq /fh:j lzif{sdf cfos/ bflvnf ug'{kg]{ b]lvG5 .

40. cfGtl/s n]vfk/LIf0f M cfGtl/s n]vfk/LIf0f sfof{Gjogsf] cj:yf n]vfk/LIf0fsf] nflu ljj/0f

dfu u/]sf]df k]z gePsf]n] pNn]v ug{ ;lsPg .

41. sf]if M sNof0f sf]ifdf ?=!,%),))).– df}hbft b]vfPklg cfo Joodf ;dfj]z u/]sf] 5}g . ;a}

sf/f]jf/ k|fKt cfly{s ljj/0f ;dfj]b ug'{kb{5 .

42. gub jf+sL M gub ?=@,)@,)%&.– gub sf/f]jf/ x'bf clgoldttf x'g] gub ultljlwsf] k|ltlglwTj

u/fpg gub d'Qm b}lgsL agfpg h?/L 5 .

43. bflvnf M uf=lj=;=n] s6\6L u/]sf] ?=@@,!$@.– clu|d s/ / s=;=sf]if ?=!$,^#@.– ;dodf

;DalGwt vftfdf bflvnf u/]sf] kfOPg .

44. df}Hbft M cfGtl/s n]vfk/LIf0fsf] k|ltj]bgaf6 ?=@,)@,)%&.– gub / ?=!(,((,))*.– ;d]t ?=

@@,)!,)^%.– df}Hbft jf+sL b]lvPsf] 5 . df}Hbft jf+sL cfly{s ljj/0fdf ?=@!,(#,*@*.– b]vfPaf6

?=#&,@#^.– df}Hbft km/s 5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ? !@ nfv #( xhf/ b]lvPsf]] dWo] c;'n ug'kg]{ ? * nfv #% xhf/

lgoldt ug'{kg]{ ? $ nfv $ xhf/ /x]sf] 5 .



/Ë]nL gu/kflnsf


ut jif{sf] ? %) nfv *! xhf/ / of] jif{sf] ? @# s/f]8 * nfv #$ xhf/ ;d]t @# s/f]8 %(

nfv !% xhf/ cfo eO{ ? !* s/f]8 %) nfv %* xhf/ vr{ eO{ ? % s/f]8 * nfv %& xhf/ afFsL 5 . ;f]

sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g M–



k|0ffnLnfO{ ljZj;lgo agfpg tyf k|rlnt sfg"gadf]lhd sfo{;Dkfbg ug{ cf−cfˆgf] sfdsf] k|s[lt

cg';f/sf] cfGtl/s lgoGq0f Joj:yf tof/ u/L nfu' ug'{kg]{ Joj:yf 5 . of] aif{ lnnfd÷ dd{t,

;Defljt hf]lvd / klxrfg, kbsf] sfo{ ljjj/0f jgfO{ nfu' gu/]sf]n] cfGtl/s lgoGq0f k|efjsf/L

b]lvPg .


sfo{qmdsf] cfo Joo / ;DklQsf] -lhG;Lsf]_ lx;fa b'?:t /fVg'kg]{ sfo{sf/L ;lrjsf] sfd st{Jo /

clwsf/sf] Joj:yf u/]sf] 5 . ufpF sfo{kflnsfn] cfk"m / cfk"m cGt{utsf] j8faf6 ;~rflnt cfly{s

sf/f]af/ PsLs/0f u/L clen]v cf+lzsdfq /fv]sf] / lhG;Lsf] clen]v PsLs/0f u/L d"No v'nfO{

clen]v /fVg] af/]sf] kfOPg . gubL /l;b lgoGq0f vftf /fv]sf] 5}g . gubL lhG;L lxgfldgf /

cfly{s sf/f]af/sf] kf/blz{tf Go"g x'g] x'bfF cfly{s sf/f]jf/ / lhG;Lsf] lhDd]jf/ kbflwsf/L ;d]t

v'nfO{ PsLs/0f ug'{ kg]{ b]lvG5 .


zkyu|x0f u/]sf] #) lbgleq cfk"m / Psf3/sf] ;uf]ndf /x]sf] ;d]tsf] ;fj{hlgs ug'{kg]{ Joj:yf 5 .

ufpFkflnsfsf] hgk|ltlglwx?n] ;DklQ ljj/0f a'emfPsf] b]lvPg . t;y{ ;DklQ ljj/0f a'emfpg' kb{5

.

4. ;fj{hlgs k/LIf0f M– :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%^-k_ adf]lhd



ePsf] sfdsf] clwsf+z of]hgf ;fj{hlgs k/LIf0f u/]sf] k|ltj]bg k|:t't ug]+ u/]sf] b]lvPg . lgdf{0f

sfo{sf] ;fj{hlgs k/LIf0f u/fO{ To;sf] k|ltj]bg ;DjlGwt lgsfodf k|:t't ug]{] Joj:yfsf] kfngf

u/fpg' kb{5 .

5. a/a'emf/yM– ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=!=!=#÷$&( ldlt

@)&#.!@.@% sf] cfly{s sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf] bkmf !&


gu/kflnsfsf] gfddf /x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] ufpFkflnsf jf gu/kflnsfdf

sfod u/L lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f u/fpg' kg]{df ;fljs gu/kflnsfsf

k]ZsL / a]?h' eP gePsf] v'Ng cfPg . clen]v Jojl:yt gx'Fbf k]ZsL P+jd\ a]?h' olsg gx'g]

ePsfn] ;f] sf] clen]v /fVg'k5{ .

6. lgsf;f ? ##,$!,)$@.– / vr{ ? $&,)%,*@^.– u/L lgsf;f eGbf a9L vr{ ? !#,^$,&*$.– lgoldt

b]lvPg .

7. a9L e'QmfgL M l;4]Zj/ ;8s u|fe]nsf nfeu|fxLn] ?= %(!@)).– e'QmfgL lbPsf] b]lvof] . ;f] sfdsf]

gfkL ?= %**@@).– dfq u/]sf] sfdsf] gfkL eGbf a9L ?= @(*).– c;'n x'g'kb{5 .

8. cfo s/ M cfos/ P]g @)%* cg';f/ Ps ;Knfo;{af6 k|lt:kwf{sf] dfWodåf/f bdsn vl/b u/L ?=

%,@$#,))).– e'QmfgL lbPsf] b]lvof] . e'QmfgL lbbf ?= &*,^$%.– s§f u/]/ dfq ur{ ug'{kg]{df

gu/]sf]n] lhDd]jf/af6 c;'n u/L bflvnf x'g'kb{5 .

9. lzj dlGb/ –;f]dgL rf}s ;8s lgdf{0fsf] pkef]QmfnfO{ ?= &,%@,%$^.– e'QmfgL lbPsf] b]lvof] . pQm

lgdf{0f sfdsf] gfkL ?= %,**,*^%.– /x]sf]df ;f] eGbf a9L ?= !,^#,^*!.– lhDd]jf/af6 c;'n x'g'

kb{5 .

10. :6]hnfO{8f/ v/Lb u/L ?=!&,&$!.– e'QmfgL u/]sf]df ;f] lhG;L cfDbfgL hgfPsf] b]lvPg . lhG;L

cfDbfgLsf] k|df0f k]z ug'{kb{5 .

11. ;8s u|fe]n / kL;L;L ug]{ sfo{ Ps Joj;foL;+u ? !@,$*,#)).– ;Demf}tf c+s / k|ljlws ljn ?

!#,*@,&$@.– ePsf]df !#,(@,&$@.– vr{ n]v]af6 a9L ? !),))).– c;'n x'g'kb{5 .

13. ejgsf] hUuf / 9nfg ug]{ sfo{sf] Ps Joj;foLaf6 u/fPsf] / csf]{ Jofj;foLaf6 kmlg{l;Ë ‰ofn

9f]sf / ljB'tLs/0f ug]{ sfo{sf] 5'§} nfut cg'dfg tof/ u/L k|lt:kwf{sf]] dfWodaf6 sd saf]n ug]{



Joj;foLsf] ?=$@,#$^.– e'StfgL lbPsf] b]lvof] . e'QmfgL lbPsf] d'No clej[l4 s/ ?=$,*&,!^$.–

;dfof]hg u/]sf] k|df0f k]z x'g'kb{5 .

14. j;kfs{df zf}rfno lgdf{0fsf pkef]QmfnfO{ aLnsf] ?=*,)),&(!.– e'QmfgL lbPsf]df pkef]Qmfsf]

of]ubfg s§f u/]sf] b]lvPg .

15. a;kfs{df ;6/x? lgdf{0f / a;kfs{df df6f] k'/L a;kfs{ lgdf{0f ug]{ sfo{sf] 7]Ssf Ps Joj;foLnfO{

lan ?=^$,&#,!&&.– e'StfgL lbPsf] b]lvG5 .

13.2. lgdf{0f sfo{sf] ?=!,!&,*),&&* .– -d'No clej[l4 s/ afx]s_ sf] nfut cg'dfg :jLs[t u/L

k|ltikwf{df sd ?= (!*#^@&.– sf] sjf]n ug]{sf] :jLs[t u/L ;Def}tf ePsf] b]lvG5 . ;dodf sfd

gx'bfF sfo{sf/L clws[tsf] Dofb yk ul/Psf] 5 . lgdf{0f sfo{sf] cjnf]sg ubf{ j;kfs{tkm{ / ;8s

tkm{ b'j} lt/sf ;6/x?sf] 9nfg ug]{ ;Dd sfo{ ;DkGg ug]{ sfo{ ePsf] / j;kfs{ sfo{x? ePsf]

b]lvG5 . xfn h:tf kftfsf] ;6/ vfkf nufpg] sfo{ ul/ /x]sf] 5 . ;6/x?sf] /+u /f]ug, ljB'tLs/0f

h:tf sfo{ / j;kfs{sf] s]xL sfo{ klg afFsL /x]sf] b]lvG5 . l;3| sfo{ ;DkGg u/fpg] Jj:yf ug'{kb{5

.

16. cfos/ P]g @)%* cg';f/ !% k|ltztn ug'{kg]{ Joj:yf 5 . tflnd jfkt ?=!,%),))).– e'StfgL

lbPsf] b]lvof] . k|lzIfsnfO{ ?=%$,))) .–kfl/>lds e'StfgL lbbfF ?=*!)) s/ s§f ug'{ kg]{df !#

k|ltzt n] x'g] ?=&%%@ .–dfq s§f u/]/ e'StfgL lbPsf] b]lvG5 . gk'u s/ ?=^#)).– c;'n u/L

ug'{kb{5 .

17. kz':jf:Yo tflndsf]] vr{ ?= @)),))).— e'StfgL lbPsf]df b]xfodf cg';f/ ePsf] b]lvof] .

17.1. tfnLd kqsf/Ltf ug{ ;Sg] ljifodf :ki6 x'g'kb{5 . k|lzIffyL{ ;lxt xflh/L ljj/0f k|df0f kq

ljj/0f u/]sf] k|df0f k]z u/]sf] 5}g .

17.2. eQf, sf]7f ef8f / oftfoft vr{, k|lzIf0f eQfdf / Jofj:yfkg eQfdf !% k|ltZftn] x'g] ?=@#,@%).—

s/ s§f ug'{ kg]{df ?=#))).— dfq s§f u/]sf]n] gk'u s/ ?=@),@%).— c;'n u/L bflvnf ug'kb{5 .

18. oftfoft vr{ ?= !@,)))÷— a'emfPsf] e/kfO{ k]z ePsf] 5 . tflnddf] e'ldsf oftfoft vr{ :k:6

gePsf]n] { ?=!@,))). lbg kfpg] cfwf/ k|df0f k]z x'g'kb{5 .

19. j;kfs{ xl6ofdf ;6/ lgdf{0fsf 7]= Ps JofjzfoLnfO{ ?= !(,&(,&%^÷— e'QmfgL lbPsf]df b]xfo

cg';f/ ePsf] b]lvof] .

20. Ps sfo{sf] ?= !&,%@,@^^.– nut cg'dfg :jLs[t u/L k|lt:kwf{ dfkm{t kg{ cfPsf] sd ?=

!&$%@@#.– sjf]n ug]{ jf]nkq :jLs[t u/L sfo{ ;DkGg ug]{ u/L ;Demf}tf ePsf] 5 . sjf]n c+s ?=

!&$%@@#.– df !# k|ltztn] d'=c= s/ jfkt x'g] ?=!(,&(,!)@.– e'QmfgL lbg' kg]{df nfut cg'dfg

eGbf ?= !(&(&%^.– e'QmfgL lbO{ a9L] ?= &,^%$.– vr{ c;'n x'g' kb{5 .

21. kfj/l6n/ sg]S6/ @ yfg vl/b ?= ($,))).– vr{ n]v]sf]df ;f] ;fdfg lhG;L cfDbfgL hgfPsf]

gb]vLPsf]n] lhG;L bflvnf u/]sf] k|df0f k]z x'g'kb{5 .

22. tfnLd ;+rfngsf] ?= *&,))).– e'QmfgL lbPsf] b]lvof] . k|lzIf0f eQf ?= !(,^)).– e'QmfgL

lbPsf]df cfos/ P]g @)%* cg';f/ !%Ü x'g] ? @,($).–s/ s§f gu/]sf]n] s/ c;'n u/L bflvnf

x'g'kb{5 .

23. kqsf/ cled'lvs/0f tflnd u/]sf] hgfO{ pQm ;d'xn] k]z u/]sf] ljn e/kfO{ cg';f/ ?=

!,)),)))÷— e'QmfgL lbPsf]df b]xfo cg';f/ ePsf] b]lvof] .

24. tflnd u/]sf] ldlt, k|lzIffyL{x?sf] gfdfjnL, xflh/L ljj/0f, k|df0f kq lbPsf] cfwf/ k]z ePg .

Sofd]/f ! yfg vl/bsf] ljn cg';f/ ?= %*,&^)÷— e'QmfgL lbPsf] b]lvof] . tflnd vr{af6 ug{

gldNg] x'Fbf ;f] Sofd]/fsf] d'No ?=%*,&^). c;'n x'g'kb{5 .

25. k|lzIf0f eQf ?= @!,)))÷— vr{ ubf{ ?= #,!%)÷— s/ s§f u/]/ lbg' kg]{df s§f gu/]sf]]n] c;'n

u/L c;'n u/L bflvnf x'g'kb{5 .

26. ;fj{hlgs ;'gjfO{ ?= $$,#&)÷— vr{ u/]sf] b]lvof] . ;xhLs/0f Ps JolQmnfO{ ?= !),)))÷—

e'QmfgL lbPsf]df ?= !%))÷— s/ s§L gu/]sf]]n] s/ c;'n u/L bflvnf x'g'kb{5 .

27. t]nl8kf] k]6«f]n] ;8sdf 8«]g sfnf]kq] ug]{ sfo{sf Ps Jofj;foLnfO{ ?= !(&$)!$÷— e'QmfgL lbPsf]

b]lvof] .

28. ;f]sfo{sf] nfut cg'dfg ?= @#,$^,!(%÷— :jLs[t u/L k|lt:kwf{ u/fpbf] sd ?= !*,)$,(!@÷—

sjf]n ug]{sf] :jLs[t ul/ sfo{ ;DkGg u/L ;Demf}tf ePsf]df r'gfjsf] sf/0f sfo{ ug{ g;Sg] egL

Dofb yk dfu u/] adf]lhd sfo{sf/L clws[tsf] @)&$÷#÷@^ sf] lg0f{on] @)&$ kf}if d;fGt;Dd

Dofb yk u/]sf] 5 . lgdf{0f ;DkGg ePsf] kfOPg / ;do yk klg ePsf] kfOPg .



28.1. d'No clej[l4 s/ lgodfjnL @)%# cg';f/ lgdf{0f sfddf ePsf] d'=c=s/ e'QmfgLsf] hfgsf/L k7fpg'

kg]{df k7fPsf] kfOPg . d"No clea[l4 sf] ?= @@,&),((÷— s/ ;dfof]hg u/]sf] k|df0f k]z x'g'kb{5 .

29. x'nfsL dfu{— ;8s sfnf]kq] ug{ Ps Jofj;foLnfO{ ?= $%#%#*$÷— e'QmfgL lbPsf]df b]xfo

cg';f/ ePsf] b]lvof] .

29.1. nfut cg'dfg sfo{sf] ?= *!,@(,^*&÷— :jLs[t ePsf] / k|lt:kwf{ u/fpbf & jf]nkq dWo] Go"g ?=

%^,)!,!&^÷— sjf]n ug]{ jf]nkq :jLs[t ul/ ;Demf}tf ePsf] b]lvG5 . lgdf{0f sfo{ gx'Fbf Dofb

yksf] nfuL lgj]bg lbP cg';f/ Dofb yk ePsf] b]lvG5 . ;f] ;do kl5 k"g Dofb yk ePsf] kfOPg .

sfo{ ;DkGg ePsf] k]z b]lvPg .

30. ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod (& -^_ df pkef]Qmf ;ldlt jf nfeu|fxL ;d'bfon] u/]sf]

sfdsf] k|ljlws d'Nof+sg / u/]sf vr{sf jLn ekf{{O / k|df0f sfuhftx? To:tf] cg'df]bg u/fO{

lgsfodf k]z ug'[{kg]{ Joj:yf 5 . lgodsf] Joj:yf cg';f/ vr{sf jLn ekf{{O{ ;lxt k]z ug'{kg]{df

u8u|f k"j{ uf]ljGbk'/ hfg] af6f]df u|fj]n ug'{ sfo{sfnfO{{ ?= !,)$,!!@.– ;d]t ?= %*,*,@#$.– e'QmfgL

lbPsf]df ?= %,**,@(&.– sf] gfkL k]z ePsf] 5 eg] vr{sf jLn e/kfO{ cg'df]bg u/fO{ k]z u/]sf]

5}g .

31. hgtf SofDk; /+u]nLsf] vl/b u/]sf] hgfO{ Ps jLn cg';f/ ?= %,**,@)).– vr{ lbPsf]df lhG;L

bflvnf u/]sf] 5}g .

14. Ps sd{rf/LnfO{ cg'udg eQf ?= #),))).– ljt/0fsf] sf] !% k|ltztn] ?= $%,))) s§f u/]/

e'QmfgL lbPsf]df s/ bflvnf gul/Psf]n] c;'n u/L /fhZj bflvnf x'g'kb{5 .

32. cfos/ P]g @)%* cg';f/ eQfdf !% k|ltzt / ef8fdf !) k|ltztn] s/ ug'{kg]{df blnt

;+hfnnfO{ ?= !,)),))).– e"QmfgL lbPsf] b]lvof] . ;+hfnn] eQmf / ef8f e'QmfgLsf jLn k]z

u/]sf]df s/ s§f u/]sf] gb]lvPsfn] s/ ?= #%@).– c;'n u/L bflvnf x'g' kb{5 .

33. ahf/nfO{ ?= ^),))).– e'QmfgL lbPsf]df s/ s§f u/]sf] ?= #,*$).– bflvnf u/]sf] gb]lvPsfn]

lhDd]jf/af6 c;'n u/L bflvnf x'g'kb{5 .

34. ejg lgdf{0fsf Jofj;foLnfO{ ?= @,!@,!*&.– e'QmfgL lbPsf] b]lvof] . ljhs g/fvL ?= @$$*%.–

;d]t s/ ljhs e'QmfgL lbPsf]n] s/ c;'n x'g'kb{5 .

35. cfly{s sfo{ljwL lgodfjnL @)^$ sf] lgod #^ -#_ / -&_ df vr{sf jLn e/kfO{ / k|df0f

sfuhftx? ;lxtsf] n]vf /fVg' / /fVg nufpg' kg]{ Joj:yf 5 . /]8qmz ;f];fO{6L ejg lgdf{0fdf ?=

@,#@,))).– lbPsf]df ejgsf]] nut cg'dfg, gfkL, sfo{ ;DkGg k|ltj]bg k]z ePg lgdf{0f u/]sf]

k|df0f sfuhftx? k]z x'g' kb{5 .

36. ejg lgdf{0f sfo{sf Jofj;foLnfO{ ?= $(,$**.– e'QmfgL u/]sf] s/jLhs k]z gu/]sf]n] s/ ljhs

k]z ug'{kb{5 .

37. zf}rfnox?sf] !&@ ;]6 k|lt;]6 ?= ^^^!.– n] ?= !!,$%,^(@ df pkef]Qmf 4f/f !%Ü n]] x'g] ?

!&%^(@.– of]ubfg c+z s§f u/L ?\= (,&),))).– e'QmfgL lbPsf] b]lvof] . zf}rfnox? lgdf{0f u/]sf]

egL k|dfl0ft u/]sf] a'em]sf] k|df0f ;d]t k]z ePg . lghnfO{ !&@ ;]6 sf] nflu vr{ k]z u/]sf] vl/b

jLn cg';f/ !^* yfg Kofg vl/b u/]sf]n] $ sf] k|lt j6f ?= ^,^^!.– n] x'g] a9L e'QmfgL ?=

@@,^$&.– c;'n x'g'kb{5 .

38. zf}rfno lgdf{0f k|ultzLn Ps dlxnf ;+hfnnfO{ ?= $&,%)).– e'QmfgL lbPsf] b]lvof] . &@ ;]6

lgdf{0f u/]sf] gfkL, d'NofÍsg ePsf]df, s'g c;xfo zf}rfno lgdf{0f u/]sf] xf] :ki6 gfkL lstfjdf

k]z ePg . 3/ wgLn] a'lemlnPsf] k|df0f ;d]t k]z ePg . gu/ If]q leq Pp6} ;fdfg ljqm]tfn] Ps}

lbg Pp6} ;fdfgnfO{ ?= $&% n] ljqmL u/]sf]n] cg'udg ePsf] 5}g . pkef]Qmfn] k|lt Kofg ?= !@)).–

sf] lx;fjn] jLn k]z u/L E'fQmfgL lbg' ePsf]n] ?= &%).– n] lx;fj ubf{ ?= #%,^@$.– a9Lsf] vr{

n]v]sf] c;'n ug'{kb{5 .

39. jSt[Tjsnf sfo{qmd ubf{ jLn e/kfO{ jdf]lhd ?= !))))).– e'QmfgL lbPsf] b]lvof] . clu|d s/ ?=

!(%) s/ s§f gePsf] ;f] lghaf6 c;'n u/L bflvnf ug'{kb{5 .

40. gu/kflnsfn] ?= %,)),))).– eGbf j9L nfutsf lgdf{0f sfo{df Jofj;foL dfkm{t b/efp kq lnO{

sfo{ u/L d'No clej[l4 s/ ;d]t e'QmfgL lbPsf] b]lvG5 . d'No clej[l4 s/ lgodfjnL @)%# cg';f/

d'=c=s/ e'QmfgL lbPsf] hfgsf/L lbPsf] gb]lvPsfn] e'QmfgL lbPsf] d"=c=s/ ?= &),#^,&@(.– s/

;dfof]hg u/]sf] k|df0f k]z x'g'kb{5 .

41. pRr cbfntdf lgif]wf1f d'4fdf ax; afkt ? (),))).– e'QfgL lbPsf] b]lvof] . clu|d s/ e'QmfgL

lbbfF !% k|ltztn] x'g] ? !,%)).– s/ s§f gu/]sf]n] c;'n u/L bflvnf x'g'kb{5 .



42. ;fdflhs ;'/Iff ? @*,)),))).– k]ZsL km5\of}6 ubf{ h]i7 gful/s &) jif{ k'u]kl5 ? @,))).– eQf

e'QmfgL lbg'kg]{df &) jif{ gk'u]sfn] ? !,))).– b/n] e'QmfgL lbPsf]n] !@ dlxgfdf ? !))).–b/n] ?

!@,))).– a9L e'QmfgL lbPsf] c;'n x'g'kb{5 .

43. Ps sd{rf/Lsf] ? @),))).– k]ZsL km5\of}{6 ubf{ e/kfO{sf] hf]8 hDdf ? !^,))).– x'g]df ?

@),))).– vr{ n]v]sf] ? $,))).– / gkfpg] ? $))).–yk ? *,))).– u/L? *,))).– c;'n

x'g'kb{5 .

44. Ps k|f;sf] ? %!,)),))).– k]ZsL km5{of}6 u/]sf]df d[To' ePsf] h]i7 pNn]v ePtfklg eQf ljt/0f

ubf{ ;d]t d[To' ePsfn] eQf a'em]sf] e/kfO{ k]z ePsf] 5 . ;bub kl5 a'em]sf] ?= @$))). c;'n

x'g'kb{5 .

45. :yfgLo ljkb hf]lvd of]hgf th'{df u/L Ps ;+:yfgnfO{ ? $,((,))).– e'QmfgL lbPsf] bf]lvof] .

k/fdz{bftfnfO{ ? %&,$)&.– d'=c=s/ e'QmfgL lbPsf]n] :ki6 s/ lahs k]z gu/L ? %&,$)&.–

lahs k]z u/]sf] b]lvPg . ;f] /sd c;'n x'g'kb{5 .

46. s+lqm6 pBf]uaf6 @% yfg Xo'dkfOk vl/b u/L ? !),)),))).– vr{ n]v]sf] b]lvof] . vl/b

Xo'dkfOx?, ;8s, sNe{6 lgdf{0f sfo{df h8fg u/]sf] gfkL d"Nof+sg ;d]t tof/ u/]sf] kfOPg .

47. l;nfO{ d]l;g ;Knfo;{af6 x]eL l;nfO{ @% ;]6 vl/b u/L @ aLn cg';f/ ? #,%!,((%.– vr{ n]v]sf]

b]lvof] . sfo{sf] klxrfg / lhG;L clen]v hgfPsf] b]lvPg . lhG;L clen]v hgfPsf] k|df0f k]z

x'g'kb{5 .

48. ;fdflhs ;'/Iff eQf ljt/0f jfktsf] ? !,##,!^,#)).– sf] e/kfO{ jf k|df0f sfuhft k]z u/]sf] 5}g .

49. 3fF3Lvf]nfdf ^ dL6/ s+lqm6 sNe6{ lgdf{0f sfd lgdf{0f Ps Joj;foLnfO{ ut jif{sf] e'QmfgL jfFsL ?=

!,#^,%)#.– e'QmfgL lbPsf] b]lvof] . pQm Joj;flosf] clGtd jLn ?= !!,$%,@!^.– ePsf] / ut jif{ ?=

!)@^&!#.– e'QmfgL lbO{ ?= !,!*,^*#.– e'QmfgL jfFsL /x]sf] ut jif{sf] vr{af6 b]lvG5 . e'QmfgL

jfFsLsf] ljj/0f a9L e'QmfgL lbPsf] ?= !&,*@).– lhDd]jf/af6 c;'n x'g kb{5

50. ejg dd{t ;+ef/ sfo{ u/]sf] elg ?= #,$),)*&.– e'QmfgL lbPsf] b]lvof] . lgdf{0f sfo{sf] ?=

#%))&*.– sf] nfut cg'dfg :jLs[t u/]sf]df ?= #,$),$!&.– sf] gfkL u/L vr{ n]v]sf] kfOof] .

nfeu|fxLn] Joxf]g'{ kg]{ of]ubfg s§f u/L vr{ n]Vg' kg]{ Joj:yf ePtf klg ?=#$,)$!. of]ubfg s§f

u/]sf] kfOPg . pQm of]ubfg c;'n ug'{k5{ . sfo{ ;DkGg u/L Ps k|fnLnfO{ ?= @,^),))).– vr{

u/]sf] b]xfo cg';f/ ePsf] b]lvof]M

51.1. ;fdflhs k/LIf0f ug{ # j6f b//]6 dfu u/L ;j}eGbf sddf sfo{ u/fPsf] b]lvG5 . ;fdflhs

k/LIf0fdf ug'{ kg]{ sfd / sfdsf] nflu nfUg] nfut ;fdflhs k/LIf0f sfo{df nfUg] ;do sfdsf]

nflu sd{rf/L kf6L{sf k|ltlgwL / ;j{;fwf/0f hgtfsf] pkl:ytL pNn]v ePg . ;fdflhs k/LIf0f ubf{

vr{sf] ljj/0f ;d]t Plsg u/]/ ;fj{hlgs u/]sf] kfOPg . lghn] ;fdflhs k/LIf0f k|ltj]bg lbPsf]

gb]lvbf sfo{ glthfd'vL dfGg] cfwf/ /x]g .

51. ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod (& cg';f/ pkef]Qmf ;ldltn] Joxf]g]{ @)Ü n] x'g] /sd

s§f ug'{ kg]{df /+u]nL– ;efu[x dd{t u/L pkef]QmfnfO{ ?= #,)),))).– e'QmfgL lbO{ vr{ n]v]sf]

b]lvof] . gfkL ?= #,)),!%%.– ePsf]df ?= ^),))).– s§f gubL k'/} e'QmfgL lbPsf] lgod ;+ut

b]lvPg . pkef]Qmfsf] of]ubfg ?=^)))). c;'n ug'{kb{5 .

52. Ifdtf ljsf; tfnLd ? ^%,%)).– vr{ ubf{ k|lzIf0f eQf ? !&,))).– df ? @,%%).– s/ c;"n

ug{'kb{5 .

blnt jfnjflnsf tYofÍ ;+nUg ? %),))).– e'StfgL lbPsf] kfOof] . cwfljs ug{] sfo{ ? !#,*^).–

/ cg'udg–$ hgfnfO{ ? !*,))).– eQf lbPsf]] vfgf / vfhfsf] ljnsf] vr{ n]v]sf] pko'Qm b]lvPg .

eQf ? #(,*^).– df cfo s/ P]g @)%* cg';f/ !%Ü n] x'g] ? $&&(. /fhZj bflvnf gu/]sf]n] ?

$&,&).– c;'n ul/ bflvnf x'g' kb{5\ .

53. ;s/fTds ;f]r tflnd u/L Ps vl/bf/nfO{ ? *),)#).– e'StfgL lbPsf] b]lvof] . tflnd

k|lzIfsx?nfO{ eQf lbbf sIff al9 jfktsf] ? #,)#) .– c;'n u/L bflvnf x'g'kb{5 .

54. ;efu[x dd{t jfkt cWoIf ;fksf]6fnfO{ ?= #)),))).– lbb} vr{ n]v]sf] b]lvof] . s';L{, k+vf{, 6]06

lhG;L cfDbfgL hgfPsf] k|df0f k]z x'g'kb{5 .

15. s+lqm6 pBf]uaf6 ^! yfg Xo"dkfO{k vl/b ul/ ?= (,)&,*^)÷— vr{ n]v]sf] b]lvof] . Xo"dkfO{k lhG;L

vftfdf cfDbfgL hgfPsf] b]lvPg . lgdf{0f ug]{ ;8s tyf sNe6{x?df k|of]u ePsf] gfkL k]z ePg .

lhG;L bflvnf ul/ k|of]u ePsf] k|df0f sfuhftx? k]z x'g'kb{5 .



55. ;fd;'ª df]afO{n !yfg ? @@,)#%.– e'QmfgL lbPsf] b]lvof] . df]afO{n ;'ljwf lbg] k|df0f 5}g . vl/b

ePsf] df]afO{n vftfdf cfDbfgL hgfPsf] 5}g . df]jfOn ?=@@,)#%. d"No lhDd]jf/af6 c;'n x'g'

kb{5 .

56. Ps ;+:yfnfO{ ? #,#(,))).– e'QmfgL lbPsf] b]lvof] . ;+:yfsf] s/ lahs cg';f/ d'=c=s= jfkt ?

#())).– xftn] n]v]sf] ljhsaf6 e'QmfgL lbPsf] b]lvof] . s/ jfkt e'QmfgL lbPsf] ?=#,()). c;'n

x'g'kb5{ .

57. sNof0f sf]ifdf ? !,%),))).– vr{ n]v]sf]df cfly{s ljj/0fdf ;dfj]; u/]sf] b]lvPg . ctM of] jif{

sf]ifdf afFsL 5 , PsLg ul/ sf]ifdf ePsf] ;Dk"0f{sf] ;+lrt sf]ifdf bflvnf u/]sf] k|df0f k]z x'g'kb{5 .

58. cfos/ P]g @)%* adf]lhd dfnkf]t tYofÍsf] ? $%,))).–e'QmfgL lbPsf] b]lvof] . sfof{no ;dodf

u/]sf] sfdsf] 5'§} e'QmfgL lbg ldNg] b]lvb}g k/fdz{ ;]jfdf ;Demf}tf cg';f/ sfo{ u/fPsf] xf] .

cfos/ P]g @)%* cg';f/ !% k|ltztn] x'g] ? ^,&%).– s/ s§f gu/]sf]n] c;'n u/L bflvnf x'g'kb{5

.

59. v'Nnf lbzf d'Qm cjnf]sgsf] ? !,)),))).–vr{ n]v]sf] dWo] ? @),))).– uf8L ef8f e'QmfgL

u/]sf]df cfos/ P]g @)%* cg';f/ !) k|ltztn] x'g] s/ ? @,))).–s§f u/]sf] gb]lvPsf]n] s/ c;'n

u/L bflvnf x'g'kb{5 .

60. hL ^!) ;fd;'8sf df]afO{n ! yfg vl/b u/L ? @*,))).– vr{ n]v]sf] b]lvof] . ctM vl/b u/L

pkof]u ug{ gkfpg] df]afO{n ?=@*,))). c;'n x'g'kb{5 .

61. of]hgfx?sf] nfut cg'df/ gfkL, d"Nof+sg u/]sf] k/fdz{ ;]jf kfl/>dls Ps k|fljlwsnfO{ ?

%^,))).–e'QmfgL lbPsf] bf]lvof] . cfos/ P]g @)%* cg';f/ !% k|ltztn] x'g] ? *,$)).–s/ s§f

ug'{kg]{df ? %^).– dfq s§f u/]sf]df gk'u s/ ? &*%).– c;'n u/L bflvnf ul/g'kb{5 .

:jf:Yo rf}sL aljofnfO{ ? @,@%,^)).– e'QmfgL lbO{ vr{ n]v]sf]df b]xfo cg';f/ ePsf] b]lvof] .

62.1. ljleGg cf}ifwL vl/bsf] ljn k]z u/]sf] 5 . g]kfn ;/sf/n] ;Dk'0f{ cf}ifwLx?df lgMz'Ns pknAw

u/fpg] Joj:yf 5 . ;/sf/L :jf:Yo ;+:yfn] ;]jfu|fxL lj/fdLx?nfO{ ljt/0f u/L Dofb ;lsPsf]

cf}ifwLx? jif]{gL gi6 ug]{ u/]sf]df ;f]xL cf}ifwL vl/bsf] lan k]z u/L e'QmfgL lbPsf] ? $),))).–

c;'n x'g'kb{5 .

62.2. cfos/ P]g @)%* cg';f/ ljBfno :jf:Yo, lzIff sfo{qmd ;+rfng u/]sf] k|lzIfsx/sf] s/ # j6f

e/kfO{sf] cfwf/df ? #!,%)).– kfl/>ds vr{ n]v]sf] b]lvof] . cfos/ P]g, @)%* cg';f/ ?

$&@%.–s§f u/]sf] gb]lvPsf]n] s/ c;'n u/L bflvnf x'g'kb{5 .

62. ;r]tgf cWoIfnfO{ l;nfO{ d]l;g @ yfg ? (,))).– / ! yfg ? @,))).– df vl/b u/L ? !!,))).–

e'QmfgL lbPsf] b]lvof] . ;fdfgx? lhG;L bflvnf u/]sf] b]lvPg . ctM ;fdfgsf] lhG;L clen]v /fVg'

kb{5 .

63. Ps kz' ;]jf nfO{ ? $(,((*.– e'QmfgL lbPsf]df ;]jf s]Gb|n] kmlg{r/ / d]l;g/L cf}hf/ ;d]t vl/bsf]

ljn k]z u/]sf]df ;f] ;fdfgx? ;]jf s]Gb|sf] lhG;L clen]v cfDbfgL hgfPsf] b]lvPg . lhG;L

clen]v hgfPsf] k|df0f k]z x'g'kb{5 .

64. ut ljut jif{df k]ZsL ? #*,))).– xfn;Dd km5\of}{66 geO{ afFsL /x]sf] ljj/0f k]z ePsf] 5 .

k]ZsL afFsL /x]sf] c;'n km5of}{6 x'g'kb{5 .

65. cfGtl/s n]vfk/LIf0f k|ltjb]g k]z ePg . n]vfk/LIf0f ePsf] ljifodf zf]wgL x'+bf n]vfk/LIf0f ePsf]

k|ltj]bg k|fKt gePsf]n] k]z gePsf] Joxf]/f k]z ePsf] 5 .

66. cfos/ P]g @)%* cg';f/ kfl/>lds e'QmfgLdf !%Ü n] j8faf6 ePdf lgdf{0f sfo{sf] nfut cg'dfg

tof/L, gfkL, d'NofÍg Ps k|fljlwsnfO{ ? @*,))).– lbPsf] b]lvof] ? = $,@)).– s§f u/]/ e'QmfgL

lbg' kg]{df ?= @*) dfq s§f u/]sf]n] gk'u s/ ?= #,(@).– lghaf6 c;'n u/L bflvnf x'g'kb{5 .

67. kmlg{r/ lgdf{0f u/L sf7 vl/b / 8f]/xflh/ adf]lhd ?= !,)%,!%).– Ps JolQmnfO{ e'QmggL lbPsf]

b]lvof] . & yfg l;lnË k+vf vl/bsf] ?=\ !^,&(#.– sf] jLn k]z u/]sf]df l;lnË k+vfx? j8fsf] lhG;L

vftfdf bflvnf u/]sf] 5}g . ctM k+vf vl/b / kmlg{r/ lgdf{0f ePsf] xf] eg] lhG;L clen]v hgfPsf]


68. bnLt nlIft sfo{qmdsf] kmlg{r/ / kfn vl/bsf] jLn ?= $!,))).– e'QmfgL lbPsf] b]lvof\] . ;fdfgx?

lhG;L clen]v /fv]sf]] k|df0f 5}g . lhG;L clen]vdf hgfPsf] k|df0f k]z x'g'kb{5 .

69. cfos/ P]g @)%* cg';f/ v'Nnf lb;f d'Qm 3f]if0ff !) dlxgf;Dd vl6P/ sfd u/L ? !,))).– sf

b/n] vfhf eQf pknAw u/fPsf] % hgfsf] e/kfO{ cg';f/ Ps sd{rf/LnfO{ ?= %),))).– e'QmfgL

lbPsf] b]lvof] . vfhf eQfdf !%Ün] xg] s/ ?= &,%)).– s§f u/L e'QmfgL lbg' kg]{df lbPsf] gb]lvbf

s/ jfkt x'g] c;"n x'g' kb{5 .



70. kmf]x/d'Qm 3f]if0ff u/L ljkGg kl/jf/sf] zf}rfno lgdf{0f ug]{ pkef]QmfnfO{ ?= !,%),))).– e'QmfgL

lbPsf] b]lvof] . nfut cg'dfg cg';f/sfsf] %( j6f 9Ssg lgdf{0f u/]sf] gfkL ljj/0faf6 b]lvG5 .

k]z ePsf] jLn e/kfO{ l;d]G6, /8, lu§L, afn'jf vl/b sfd dfq ePsf] / HofdL, 8f/]/xflh/ k]z

gu/sf]n] ;fdfg vl/b dfq ubf{ l/Ë 9Ssg lgdf{0f x'g ;Sg] b]vb}g . l/Ë / 9Ssg k|of]u u/L

zf}rfno lgdf{0f ePsf] 3/ wgLsf] ljj/0f k]z ePsf] 5}g . zf}rfno a'emLlnPsf] e/kfO{ 5}g .

71. cfos/ P]g @)%* cg';f/ Ps ;xsf/Laf6 tflnd u/L ?= #%,))).– e'QmfgL lbPsf] b]lvof] . >]:tf

jLn e/kfO{ dWo] Ps k|lzIfsnfO{ eQf ? &%)).– / d]l;g k|of]u ef8f ? &@)).– e'QmfgL lbPsf]df

k|lzIfs eQfdf !%Ü x'g] ?= !!@%.– / d]lzg ef8fdf !)Ü n] x'g] ? &@).– s/jfktsf] s§f gu/]sf]

x'bf ? !*$%.– c;'n u/L bflvnf x'g' kb{5 .

72. cfo s/ P]g @)%* cg';f/ df6f] kl/If0f afkt pkef]QmfnfO{ ?= %),))).– vr{ n]v]sf] b]lvof] .

ls;fgsf] hUufsf] df6f]sf] gd"gf kl/If0f / ;f] sf] glthf b]lvg] k|df0f k]z ePsf] kfOPg . df6f]

k/LIf0f ? #^))).– a'em]sf] e/kfO{, ? !$,))).– lrof vfhf, vfgfsf jLn k]z ePsf kfOPg .

!%Ün] x'g] ?= %$)).– s/ s§f u/]sf] b]lvPg . ;f] c;'n ug{' kb{5 .

73. ckf+u nlIftdf ? **,%)).– e'QmfgL lbPsf] b]lvof] . k|:t't u/]sf jLn e/kfO{ XjLn r]o/ @ yfg ?=

%)))).– df / ! yfg XjLn r]o/ lro/ ? *,%)).– df vl/b u/]sf jLn e/kfO{ tyf cGo lrof

vfhf, vfgf cflbsf jLn k]z u/sf] 5 . vl/b ePsf ;fdfg dWo], @ hgfnfO{ !÷! yfg a'emfPsf]

e/kfO{ k]z ePsf] 5 . XjLn lro/ lhG;L clen]v hgfpg' kb{5 .

74. k|lzIf0f / cg'udgdf ? $#,))).– eQf e'QmfgL lbPsf]df cfos/ Pg @)%* cg';f/ !% k|ltztn]

x'g] ? ^$%).– s/ s§f ug'{kg]{df ? !,#%).–dfq s§f u/sf] b]lvPsf]n] gk'u s/ ? %,!)).– c;'n

x'g'kb{5 .

75. Ps z}lIfs ;+:yfnfO{ kmlg{r/ vl/b u/L ? %),))).– e'QmfgL lbPsf] kfOof] . vl/b kmlg{r/ lhG;L

vftfdf cfDbfgL hgfPsf] b]lvPg .

76. ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod (& -^_ cg';f/ sfo{sf pkef]Qmfn] k]z u/]sf] k|ljlws

d'Nof+sg / vr{sf jLn e/kfO{ vr{ n]Vg' kg]{ Joj:yf 5 . >ldsnfO{ ?= !,$&,!@).– e'QmfgL ubf{

a'lemsf] ekf{O k]z ePg . ctM pQm sfo{df lghx?nfO{ sfddf nufPsf] /sd a'emfO{ e/kfO{ k]z x'g'

kb{5 .

77. Ps kz';]jf lgsfosf] gfddf ?= %),))).– e'QmfgL lbPsf] b]lvof] . dfOqmf]:sf]k, ;fdfg vl/b u/]sf]

clen]v hgfPsf] kfOPg . bf]xf/f] gkg]{ u/L ljifout sfof{nonfO{ ;DkGjo u/L clen]v hgfPsf]


78. ;8s u|fj]n u/L ?= !,*&,))).– vr{sf] k|dfl0ft ug]{ >]:tf /fv]sf]] b]lvof] . ;fj{hlgs vl/b

lgodfjnL @)^$ sf] lgod (& -^_ cg';f/ pkef]Qmf ;ldltn] k|fljlws d"Nof+sg / vr{sf jLn

e/kfO{ / k|df0f sfuhft s'g} k]z u/]sf] 5}g . jLn e/kfO{ gfkL lh;;df k7fPsf] hfgsf/LlbPsfn]

vr{sf k|df0f sfuhft k]z x'g'kb{5 .

79. df]afO{n @ yfg vl/b u/L ? #($)) n]Vbf bflvnf k|ltj]bgdf lhG;L ;fdfgsf] ljj/0fdf ! yfg dfq

df]afO{n /x]s]f pNn]v 5 . vl/b ug{ gkfpg] ?=#(,*)).– c;"n x'g' kb{5 .

80. Ps k|fljlwsnfO{ nfut cg'dfg u/L ? (%,))).– e'QmfgL lbPsf] b]lvof] . cfos/ P]g @)%* cg';f/

kfl/>lds e'QmfgLdf !% k|ltztn] x'g] ? !$,@%).– s/ s§f ug'{kg]{df ? !$@% s§f u/]sf]n] gk'u

s/ ? !@,*@%.– c;"n u/L bflvnf ug'{kb{5 .

81. of]hgf cg'udg u/L @& hgfnfO{ ? ((,))).– e'QmfgL lbPsf] b]lvG5 vr{sf jLn e/kfO{ g/fvL

O{Gwg / oftfot jfkt gub} e'QmfgL lb+bf cfos/ P]g @)%* cg';f/ !% k|ltztn] x'g] ? !$,*%).–

s/ s§f u/]/ e'QmfgL lbg' kg]{df s§f u/]s]f gb]lvPsfn] lhDd]jf/af6 c;'n x'g'kg]{ b]lvG5 .

82. h]i7 ;Ddfgdf vl/b ePsf jLn e/kfO{sf] e'QmfgL vr{ n]Vbf s/ s§f u/L e'QmfgL lbg' kg]{df s§f

gu/L vr{ n]v]sf] kfOof] . s/ /sd ? @,&$@.– c;'n x'g'kb{5 .

83. ;fljs lgsfosf] ut ljut jif{x?df k]ZsL xfn ;Dd klg km5of}6 x'g g;sL ? !),%@,))).– k]ZsL

afFsL /x]sf] ljj/0f k]z ePsf] 5 . af+sL k]ZsL nfut /fvL km5of}6 ul/g' kb{5 .

84. xf6 ahf/df nufPsf] cfo 7]Ssfsf] ?=$$,@^,@^!.– aSof}bf af+sL /x]sf] ljj/0f k]z ePsf] 5 . cfo

7]Ssfsf] ;Demf}tfsf ;dodf cu|Ld ?kdf c;"n ug'{kg]{df ut ljutb]lv xfn;Dd p7fpg ;s]sf]

b]lvPg . aSof}bf af+sL ?=$$,@^,@^!.– c;"n x'g'kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ? ! s/f]8 @& nfv #@ xhf/ s'n a]?h" /x]sf] dWo] c;'n ug'kg]{ ? & nfv

!% xhf/ lgoldt ug'{kg]{ ? ! s/f]8 ( nfv @& xhf/ / k]ZsL ? !) nfv () xhf/ afFsL /x]sf] 5 .



/t'jfdfO{ gu/kflnsf


ut jif{sf] ? @@ nfv @ xhf/ / of] jif{sf] cfo ? !% s/f]8 %( nfv ^@ xhf/ ;d]t !% s/f]8

*! nfv ^$ xhf/ cfo ePsf]df ? !% s/f]8 #$ nfv !& xhf/ vr{ eO{ ? $& nfv $& xhf/ df}Hbft

/x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g .







2. ;DklQ PsLs/0f M :yfgLo :jfoQ zf;g P]g @)%% sf] bkmf #@ df gu/kflnsfdf ;~rflnt







3. ;DklQ ljj/0f M :yfgLo :jfoQ zf;g P]g @)%% sf] bkmf !( adf]lhd ufpFkflnsfsf] ;xfon]



kb{5 .

4. ;fj{hlgs k/LIf0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%^-k_ jdf]lhd







kb{5 .

5. a/a'emf/y M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=!=!=#÷$&(







6. e/kfO{ M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod #^-#_ / -&_ df vr{sf ljn, ekf{O / k|df0f

sfuhftx? ;lxtsf] n]vf /fVg' / /fVg nufpg' kg]{ Joj:yf 5 . :jf:Yo rf}sL j/8+ufn] 5'6\ofPsf]

/sd lgsf;f ul/ kfFp egL kqn]v]sf] cfwf/df pQm rf}sL nfO{ ? $),))).– lgsf;f lbPsfdf

rf}sLn] ;f] /sd dlxnf :jf:Yo /sd a'emfPsf] e/kfO{ k]z ePsf] 5 . ;f] vfhf vr{ a'em]sf] ekf{O

;+nUg x'g' kb{5, .

7. kmlg{r/ M Ps z}lIfs ;+:yfnfn] kmlg{r/ vl/bsf aLn k]z u/] cg';f/ Ps k|flanfO{ ? #),))).–

e'QmfgL lbPsf] b]lvof] . vl/b kmlg{r/x? lhG;L vftfdf cfDbfgL hgfPsf] k|df0f k]z ePsf] 5}g .

kmlg{r/ lhG;L bflvnf u/]sf] k|df0f k]z ug'{kb{5 .

8. pkl:ylt M h]i7 gful/sx?nfO{ ;Ddfg ug{ Ps JolQmnfO{ ? #!,))).– e'QmfgL lbPsf]df lghn]

$^ yfg bf];Nnf vl/b / lrof vfhfsf aLn k]z u/]sf] b]lvof] . ;Ddfg sfo{qmddf gu/kflnsfsf]

pkl:ytL, ;Ddflgt x'g] h]i7 gful/sx?sf] clen]v ;lxtsf] pkl:ytL xflh/L k|ltj]bg k]z u/]sf]

b]lvPg .

9. zf}rfno lgdf{0f M ljkGg cflbjf;L hghftLx?sf] 3/df zf}rfno lgdf0f{ u/]sf] hgO{ #* zf}rfno

k|lt uf]6f ? !),%^(.– n] ? $,)!,^$&.– sf] gfkL d"Nofs+g adf]lhd ? #,)),))) ;ldlt cWoIf



ls/0fnfn l;+xnfO{ e'QmfgL lbO{ vr{ n]v]sf] b]lvof] . ljkGg cflbjf;L gfdgfd];L klxrfg ePsf

3/df zf}rfno lgdf{0f eP ljj/0f k]z ug'{kb{5 .

10. gflk d'Nof+sg M ;fj{hlgs vl/b lgodfjnL @)^$ cg';f/ s'g} klg lgdf0f{ sfo{sf] nflu ug'{{ kg]{

sfdsf] kl/df0f / nfUg] vr{sf] nfut cg'dfg tof/ ug'{ kb{5 . nfut cg'dfg cg'dfg a/fj/ g}

sfd x'bf lgdf0f{ sfo{sf] nfut cg'dfg gfkL d"Nofs+g k]z ePsf] 5 . h;n] ubf{ sfdsf] nfut

cg'dfg / gfkL, d'Nofs+g jf:tjLs ePsf] 5 eGg g;lsg] ePsf] 5 . lkmN8df uP/ gfkL

d'Nofs+g ug'{ kb{5 .

11. dlxnf nlIft sfo{qmd ltnf] s'df/L tfhk'l/ofnfO{ tflnd ;+rfng vr{ ? !,)&,!&).– e'Qmflg

lbPsf] 5 . lghn] dlxnfx?sf] nflu crf/ agfpg] tflnd ;~rfng u/]sf] hgfO{ ljleGg ;fdfg

vl/b / vfhf vfgfsf ljnx? k]z u/]sf] / @ yfg ldS;r/ d]l;g ? !$,))).– df vl/b u/]sf]

ljn ;d]t k]z ePsf] 5 . vl/b ePsf lt d]l;gx? ;d'xsf ;a} dlxnfx?n] k|of]u ug{ kfpg]

Joj:yf x'g'kb{5 .

12. lhG;L bflvnf M lk58f ju{ l;nfO{ s6fO{ tflnd sfo{nfO{ ? !)),))).– vr{ n]v]sf] b]lvof] .

lghn] k]z u/]sf] ljn e/kfO{ dWo] l;nfO{ d]l;g $ ;]6 6]j'n ;lxt vl/b u/]sf] ljn cg';f/ ?

$%,@)).– vr{ n]v]sf] 5 . lt ;fdfg lhG;L vftfdf cfDbfgL hgfPsf] k|df0f k]; x'g'\ kb{5 .

d]lzgx? lhG;L vftfdf cfDbfgL hgfO{ tflnddf k|of]u ug]{ Joj:yf ug'{ kb{5 .

13. k|df0f M cfly{s sfo{ljlw lgofdfjnL @)^$ lgod #^-#_ / -&_ df vr{sf ljn e/kfO{ / k|df0f

sfuhftx? ;lxt n]vf /fVg' / /fVg nufpg' kg{] Joj:yf 5 ,

!#=! lgoddf ePsf] Joj:yf cg';f/ vr{sf ljn, e/kfO{ / k|df0f sfuhft k]z u/L g]kfn lk58f ju{n]

ljlgof]lht /sdsf] sfo{;DkGg ePsf] egL kq n]v] cg';f/ ?= !,)),))).– e'tmfgL lbPsf] b]lvof]

. lghn] $ l;nfO{ d]l;g / s}FrL nufotsf ;fdfg vl/b u/]sf] ljn, e/kfO{ 5 . lHfG;L vftfdf

cfDbfgL hgfPsf] k|df0f k]z x'g' kb{5 .

!#=@ g]kfn /]8qm;nfO{ ?= @,!%,))).– e'tmfgL lbPsf]sdf ;f];fO6Ln] kmlg{r/x? vl/b u/]sf] ?=

@,!%,))).– sf] ljn k]z u/]sf] 5 . vl/b ePsf lt ;fdfgx? /]8qm; ;f];fO6Lsf] lhG;L vftfdf

cfDbfgL hgfOPsf] kfOPg . ct ;fdfg lhG;L vftfdf cfDbfgL hgfPsf] k|df0f x'g' kb{5 .

!#=# ;+:yfx?nfO{ l;nfO{ s6fO{ tflnd ;+rfngsf] nfuL egL l;nfO{ d]l;g 6]j'n ;d]t / s}FrL cflb ?

!,^),*().– e'QmfgL lbPsf] b]lvof] . vl/b ePsf d]l;gx? lt ;+:yfsf] sfof{nosf] lhlG; vftfdf

cfDbfgL hgfPsf] k|df0f k]z ePsf] 5}g . ct lhG;L vftfdf cfDbfgL hgfpg nufO{ ;fdfgsf]

;j}n] k|of]u ug{ kfpg] Joj:yf ug'{ kb{5 .

!#=$ b'O{ yfg Nofk6k vl/b ul/Psf] jLn cg';f/ :jf:Yo rf}sLnfO{ ?= !,!(,@!%.– vr{ n]v]sf] b]lvof] .

vl/b ePsf ;fdfx? lhG;L vftfdf cfDbfgL hgfPsf] b]lvPg . ct ;fdfgx? df}Hbft lHfG;L

cfDbfgL hgfPsf] k|df0f k]z x'g'kb{5 .

!#=% NofK6k lk|G6/ vl/b u/]sf] ljn cg';f/ :jf:Yo rf}sLnfO{ ?= !,)),))).– e'tmfgL lbPsf] b]lvof] .

NofK6k / lk|G6/ :jf:Yo rf}sLsf] lhG;L vftfdf cfDbfgL hgfPsf] kfOPg .

!#=^ Ps z}lIfs ;+:yfnfO{ 6]jn, s';L{ / dfOqmf];sf]k d]l;g/L cf}hf/ vl/b / cGo z}lIfs ;dfu|L

vl/bsf] ljn cg';f/ ? !,%),))).– e'Qmflg lbO{ vr{ n]v]sf] b]lvof] . Ps jif{ eGbf jl9 cjlw

;Dd k|of]u x'g] b]xfosf ;fdfgx? ;d]t z}lIfs ;+:yfsf] lhG;L vftdf cfDbfgL hgfPsf] k|df0f

k]z ePg . ct tL ;fdfgx? ljBfnodf df}Hbft eP lhG;L bflvnf u/]sf] k|df0f k]z x'g' kb{5 .

!#=& :jf:Yo rf}sLn] vl/b u/]sf ljn e/kfO{ cg';f/ ? ^),))).– e'QmfgL lbPsf] b]lvof] . vl/b ePsf

;fdfgx? :Jff:Yo rf}sLsf] vftfdf cfDbfgL hgfPsf] k|df0f k]z ePg .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ? !# nfv ^ xhf/ s'n a]?h" /x]sf] dWo] lgoldt ug'{kg]{ ? !# nfv ^

xhf/ /x]sf] 5 .



;'gjifL{ gu/kflnsf


ut jif{sf] ? ! nfv ^% xhf/ / of] jif{ * s/f]8 *) nfv % xhf/ ;d]t ? * s/f]8 *! nfv

&) xhf/ cfo u/L ? * s/f]8 $ nfv @ xhf/ vr{ u/L ? && nfv ^* xhf/ df}Hbft b]lvG5 .;f]

sf/f]af/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfo adf]lhd 5g\ M–

1. ;+:yfut ;'zf;g / ljQLo hjfkmb]lxtf– आमथक कायविधी मनयमािली,२०६४ को मनयम ४५ मा अमधकार परापत अमधकारील सरकारी रकम मनकासा दरिरा िा िच गरा मनयममतता, ममतवययीता, कायरकषता,परभािकारीता र औसचतयको दविकोणल आमरानी,िच,लिा र तयसको सजनसी, नगर मौजरात तथा आमथक कारोबार समबनधी वयिसथा र मनयम पयापत छन र मतमनहरको पालना गरीएको छ भनन करामा विशवसत हनपन उललि छ।सो बार विततीय जिाफरवहता तथा उततररावयति पालनाको ससथती मलयाङकन गरा सिागराही सिग अनतरविया गन गरको, जोसिम पवहचान, समयमा असततयारी, समयमा बजट, कमचारीलाइ अमधकार र सजममिारी, जनशसि अभाि, सजनसी सामानको वयिसथापन, सिा परिाह, कायिमको अनगमन तथा मलयािकन आदर गन गरको पाइएन । परrlnt lgoddf ePsf ;a}

Joj:yfsf] kfngf u/L ljQLo hjfkmb]xLtfnfO{ ;'b[9 agfpg Wofg hfg h?/L b]lvG5 .

2. @)&# kmfu'g;Ddsf] :yfgLo ;l~rtsf]if bflvnf afFsL? #%,#(%.) /x]sf] lgodfg';f/ clnDa

bflvnf ug'{kb{5 .

3. ;fljs j/8+uf M cfly{s sfo{ljlw P]g, @)%% sf] bkmf !#-!_ df lhDd]jf/ JolQmn] cfkm\gf] lhDdf

cfPsf] ;/sf/L gubLsf] xsdf ;f]xL lbg jf To;sf] ef]lnkN6 bflvnf u/L ;|]:tfv8f ug'{kg]{

Joj:yf 5 . uflj;sf] Ps sd{rf/Lsf] lhDdf /x]sf]? %,^)*.– cfo bflvnf u/]sf] b]lvPg .

lgodfg';f/ Jofh ;lxt bflvnf ug'{kb{5 .

4. ;fljs 8fOlgof M Ps ;Knfo;{jf6 !^) l;l;sf] xf]08f df]6/;fOsn vl/b u/L ? @,$%,()).–

e'QmfgL u/]sf] 5 . ;jf/L btf{ / bflvnfsf] k|df0f k]z ePg . ;fOsnsf] e'QmfgLdf ? #,@%@.– s/

s6\6f u/]sf] kfOPg . lhG;L bflvnf / ;jf/L btf{sf] k|df0f k]z ;fy} cu|Ld s/ c;"n u/L bflvnf

ug'{kb{5 .

5. cfly{s sfo{ljlw lgodfjnL, @)^$ adf]lhd vr{sf ljn ekf{O{ ;lxtsf] n]vf /fVg'kb{5 . k|x/L

rf}sLsf] ejg /+u/f]ugdf ? ^%,))).– vr{ n]Vbf ljn ekf{O{ sfo{;DkGg k|ltj]bg ;+nUg gePsf]n]

;f] sf] k|df0f k]z x'g'kb{5 .

6. cfos/ P]g, @)%* cg';f/ ef8f e'QmfgLdf !) k|ltzt s/ s6\6f ug'{kb{5 . af6f] vg]sf] ef/L

pks/0f ef8f ? %%,))).– vr{ ubf{ s/ s6\6f gu/]sf]n] ? %,%)).– c;"n u/L bflvnf

ug'{kb{5 .

7. cfo s/ P]g, @)%* adf]lhd e'QmfgLdf clu|d s/ s6\6f ug'{kg]{df Ps ;Knfo;{nfO{ s/ ljhs

j]u/? $),))).– e'QmfgL ubf{ ? ^,))).– s/ s6\6L gu/]sf] x'Fbf c;"n u/L bflvnf ug'{kb{5 .

8. vr{sf ljn ekf{O{ ;lxtsf] n]vf /fVg' kb{5 . ? !,)),))).– vr{ n]v]sf]df Ps k;nnfO{ las|Lsf]

? !,*$).– / csf]{ cfk"t{ssf] ? &,)*%.– sf] ljn ;+nUg u/]sf] 5 . ctM ? *,(@%.– sf] ljn

;dfj]z u/L ? !,)),))).– vr{ ug]{nfO{ lhDd]jf/ agfO{ ? (!,)&%.– c;"n x'g'kb{5 .

9. of]hgfdfvr{ ubf{ nfut cg'dfg, of]hgf ;Demf}tf, ljn ljhs, sfo{ ;DkGg ePsf] a}7ssf] lg0f{o

/ sfo{ ;DkGg k|ltj]bg ;+nUg x'g'kb{5 . ljleGg of]hgfsf] ? !$,)#,^(^.– vr{ ubf{ cfjZos

k|df0f sfuhft ;+nUg u/]sf] kfOPg . of]hgf ;DkGg ePsf] af/] :ki6 u/L olsg x'g] cj:yf

g/x]sf]n] 5fgljg u/L k|df0f sfuhft g/fvL vr{ n]Vg]nfO{ lhDd]jf/ agfOg' kb{5 .

10. ;fljs cd/ M ;Demf}tf ubf{ pkeQmfsf]of]ubfg c+z v'nfpg' kb{5 . pkef]Qmfn] of]ubfg Joxf]/]sf]

ePtfklg ;Demf}tfdf :ki6 gx'Fbf pkef]Qmfsf] tkm{af6 ug'{kg]{ of]ubfg :ki6 x'g ;lsPg .

11. k|fKt cfo ;f]xL lbg jf To; lbg gEofPdf ef]lnkN6 bflnvf ug'{kg]{df nfdf] ;do;Dd klg

bflnvf gu/L gub} /fVg] u/]sf] kfOof] . gub cfDbfgL ;oddf bflvnf gug]{nfO{ lhDd]jf/ agfOg'

kb{5 .

12. sNe6{ dd{t? %),))).– vr{ u/]sf]df nfut cg'dfg ? %%,!$$.– of]hgfsf] sfo{;DkGg

d"Nof+sgdf Joxf]/]sf] ? #*,!$#.– / pkef]Qmfsf]of]ubfg ? !$,%)).– pNn]v ePsf]n] txn]

Joxf]/]sf]eGbf ? !!,*$&.– a9L e'QmfgL u/]sf]n] ;f] /sd c;"n x'g'kb{5 .



13. cfos/ P]g, @)%* adf]lhd ef8f e'QmfgLdf !) k|ltzt ef8f s/ s6\6f ug'{kb{5 . ef/L

pks/0fjf6 af6f] dd{t u/]sf] ? *),))).– ef8f e'QmfgL ubf{ !=% k|ltztdf s/ s6\6f u/]sf]n]

gk'u s/ ? ^,*)).– c;"n x'g'kb{5 .

14. 6]an s';L{ vl/b u/L ? ^),))).– vr{ n]v]sf]df tL ;fdfgx? lhG;L vftfaf6 vr{ s6\6f u/]sf]

5 . ct M vr{ eP/ ghfg] lhG;L ;fdfg 36fpFbf ug]{nfO{ lhDd]jf/ agfO{ tL ;fdfgx? k'g lhG;L

bflvnf ug'{kb{5 .

15. ;fljs j/8+uf M ut ljut jif{df #@ hgf JolQmsf] gfddf? 5,96,317/- k]ZsL km5\of}{6 ePsf]

gb]lvPsf]n] ;f] afFsL km5\of}{6 ug'{kb{5 .

16. ;fljs uf]ljGbk'/ M cfos/ P]g, @)%* cg';f/ clu|d s/ s6\6f u/]sf] /sd oyf ;dodf

bflvnf ug'{kb{5 . e'QmfgLdf s/ s6\6f u/L bfloTj l;h{gf ePsf]? @!,!$%.)) /fh:j bflvnf

gu/]sf]n] cljnDa ;f] bflnvf x'g'kb{5 .

17. ;fljs 8fOlgof M cfos/ P]g, @)%* sf] bkmf ** df ;]jf z'Ns e'QmfgLdf !% k|ltzt s/

s6\6f ug'{kg]{ Joj:yf 5 . n]vfk/LIf0f z'Ns ? @),))).– e'QmfgLdf ? #,))).– s/ s6\6f

gu/]sf]n] ;f] s/ c;'n u/L bflvnf ug'{kb{5 .

18. cfGtl/s n]vfk/LIf0faf6 cf}NofOPsf Joxf]/fx? clGtd n]vfk/LIf0f x'g' cufj} c;"n km5\of}{{6

ul/;Sg'kg]{df cfGtl/s n]vfk/LIf0faf6 cf}NofOPsf], ?=&,)),^(!.– sf] vl/b ;fdfgsf] lhG;L

bflvnf gePsf]n] lhG;L bflvnf k|df0f k]z x'g'kg]{ ? $@,^@^.– c;'n x'g'kb{5 . Joxf]/fx?

km5\of}{6 ePsf] kfOPg .

a]?h'sf] l:ylt

of] jif{ n]vfk/LIf0fjf6 b]lvPsf] ? @^ nfv ? a]?h' dWo] c;'n ug'{kg]{ ? ! nfv #) xhf/

lgoldt ug'{kg]{ ? !* nfv &$ xhf/ / k]ZsL ? % nfv (^ xhf/ /x]sf] 5 .



pnf{af/L gu/kflnsf


utsf] ? ! s/f]8 ($ nfv $& xhf/ / of] jif{sf] !( s/f]8 $@ nfv #! xhf/ ;d]t ? @! s/f]8

#^ nfv &* xhf/ cfo eO{ ? !* s/f]8 @$ nfv (% xhf/ vr{ u/L ? # s/f]8 !! nfv *# xhf/ afFsL

5 . ;f] sf/f]af/sf] k]z eP;Dd n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfo 5g\ M–

1. cfGtl/s lgoGq0f k|0ffnL M ;+:yfsf] cfGtl/s lgoGq0f k4lt sdhf]/ /x]sf] kfOof] .utsf] df}Hbft

lhDd]jf/L ubf{,;+lrt sf]ifjf6 rfn' vr{ vftf, k"FhLut vr{ vftfdf x:tfGt/0f ubf{ a}+sbflvnf

ePsf] a}s k|df0f, cfGtl/s x:tfGt/0f ug]{ cfb]z kqx?sf] sfuhft b]lvPg . ;f] sf/f]jf/sf] b'j}

vftfsf bflvnf k|df0f k/LIf0f ubf{ ;d]t ;f] a}+s bflvnf ePsf k|df0f b]lvPg . ;f] sf/f]jf/sf]

a}+s ljj/0f le8fg ug{ dfu ubf{k]z gePsf]n] le8fg ug{ ;lsPg . sf/f]j/nfO{ lgoldt ug{ a}s

ljj/0f k]z u/Lle8fg x'g] Joj:yf ug'{kb{5 .

2. df}Hbft M d"n sf]ifdf @)&# cfiff9 d;fGtdf clGtd df}Hbft a}+s gubL lstfj cg';f/

?=!,&^,(&,%%$÷– /x]sf]df ;f]sf] a}+s ljj/0fdf ?=^!,@$,)$!÷– km/s k/]sf] 5 . a}+s df}Hbftx?

le8fg gePsf]n] ef}Hbft le8fg ug'{kg]{ b]lvG5 .

3. k|df0f M ;+lrt sf]ifjf6 dd{t ;+ef/sf] ?=% nfv / k'gM dd{tdf ?= !) nfv ah]6 x:tfGt/0f ubf{

dd{t ;+ef/ sf]if n]vfn] clen]v /fvL a}+s gubL lstfjdf vr{ lzif{snfO{ l;w} clen]v u/L a}+s

ljj/0fdf ;f] k|df0f k]z ug'{kb{5 .

4. w/f}6L M :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !&& adf]lhd sf]ifdf bflvnf

gx'g] hkmt klg gx'g] ePdf w/f}6L;DalGwt JolQmn] lkmtf{ kfpg]5 . ljleGg $ JolQmn] 3/

lgdf{0fsf] w/f}6L ? !,!%,$##.– lkmtf{ ubf{ bflvnf /l;b k]z gu/L w/f}6L lkmtf{ u/]sf]n]bflvnf

k|df0f k]z ug'{kg]{ b]lvG5 .

5. :jLs[lt M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ df lgodfg';f/ vr{ ubf{sf] lan

e/kfO{ ;lxt n]vf /fVg' kb{5 . :jLs[t gePsf] Ps xf]6nsf]!%) vfgfsf] ?=#))÷– sf b/n]

?=$%,))).– lgoldt eGg ;lsPg . oyfy{ vr{ ;dy{g ug]{ Joj:yf ug'{ kb{5 .

6. ;dfof]hg M d'No clej[l4 s/ lgodfjnL, @)%# sf] lgod !&-@_ cg';f/ ljs|]tfn];fdfgsf] ljhs

hf/L ubf{ klxnf] k|lt u|fxsnfO{ / bf];|f] k|lt sfof{nonfO{ / t];|f] k|lt d'No clej[4L s/sf] lx;fj

/fVg] k|of]hgsf] nflu Joj;flon] ;'/lIft /fvL lx;fj Jojl:yt /fVg'kb{5 . k|:t't lahssf] sfj{g

k|lt ;+nUg ePsf]n];dfof]hg k]z ug'{ b]lvPsf] 5 . Ps ;Knfo;{jf6 uf8Lsf] @ 6fo/ vl/b /

h8fg ubf{sf];d]t ?=!&,!&)÷– d'=c=s/ ?=@@#!÷– ;lxt ?=!(,$)@÷– lan hf/L u/]sf] b]lvof] .

;f]sf] s/ ;dfof]hg u/L k|df0f k]z ug'{kb{5 .

7. cfos/ M cfos/ P]g @)%*, adf]lhd e'QmfgLdf clu|ds/ s§f ug'{kg]{ Joj:yf 5 . lj1fkg z'Ns

?=!*,)))÷– vr{ ubf{ clu|d s/ sl§ gx'Fbf ?=@,&))÷– c;'n ug'{kb{5 .

8. ljne/kfO{ M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ df lgodfg';f/ vr{ ubf{sf] lan

e/kfO{ ;lxt n]vf /fVg' kb{5 . vl/b u/]sf] %) l/d kmf]6f] slk k]k/sf] vl/b cfb]z lHfG;L

bflvnf gePsf] vr{ ;dy{g ug{ ;lsb}g . k|df0f ;+nUg ug'{kb{5 .

9. sfo{ ;DkGg k|ltj]bg M gu/ ljsf; sf]ifjf6 C0f ?= !&,$&,*)&÷–, cg'bfg ?=#$,(%,!$%÷–

;d]t ?= %@,$@,(%@÷– k|fKt u/L;8s lgdf{0fdf ?=$^,)),)))÷– vr{ u/]sf] kfOof] . afFsL

vr{ Plsg ePg . yk sfd u/L vr{ u/]sf] pNn]v 5 . pkef]Qmfsf] of]ubfg ?=!,#(,%#$÷–

nufgL x'g'kg]{ b]lvG5 . of]ubfg k|fKt gePsf]df sfdsf]?= %$,&@,#@%÷– sf] sfo{ gfkL lstfjjf6

b]lvG5 . nfeu|fxLnfO{ ?= # nfv yk lbPsf]df ;Demf}tf / sfo{ljlw cg';f/ of]ubfg hDdf

ug'{kg]{df k|fKt ePsf] 5}g . sfo{;DkGg / ;+emf}tf u/]sf] k|df0f k]z u/L lgoldt ug'{kg]{ kb{5 .

10. Ps ;8s sfnf]kq]?=^(,!^,)))÷– ah]6 /x]sf]df nfut cg'dfg ?=%&,^#,###÷– dWo]?=

#$,%*,)))÷– gu/n] Joxf]g]{ ul/ sfo{;DkGg ug]{ u/L ;Demf}tf u/L vr{sf] k/LIf0f ubf{ b]xfo

cg';f/ Aoxf]/f b]lvg cfPsf] 5 M–

10.1. @)&$ dfu{df ;DkGg ug'{kg]{df of]hgf @)&^ df3 t];|f] xKtfdf ;DkGg u/]sf]n] Dofb ykePsf]


10.2. pkef]Qmfsf]of]ubfg ;Demf}tf cl3 bflvnf ug'{kg]{df kl5 ?= @%,!&,##$÷– u/]sf] 5 .

11. pkef]Qmf ;ldlt M sfnf]kq]sf] nflupkef]Qmf;Fu @)&$ cfiff9df sfo{ ;DkGg ug]{ u/L ?=

%&,^#,###÷–df gu/n] ?= #$,%*,)))÷– / pkef]Qmfsf] of]ubfg ?= @#,)%###÷– Joxf]g]{ u/L

;Demf}tf u/L sfo{ ubf{ b]xfo cg';f/sf Joxf]/f b]lvg cfPsf] 5 M–

11.1. @)&$ dfu{;Dd Dofb yk eO{ @)&$ df3df sfo{ ;DkGg u/]sf]n] Dofb yk x'g'kg]{ b]lvof] .



11.2. ;Demf}tf k"j{ pkef]Qmfsf]of]ubfg hDdf ug'{kg]{df ;f] kl5 ljleGg ldltdf ?=@),(#,###÷– hDdf

u/]sf] 5 .

11.3. sfnf]kq] sfo{ pkef]Qmfjf6 u/fO{ afFsL ?=%$,*$,!#)÷^$ b]vfPsf]dfpkef]Qmfjf6 lng afFsL ?=

@@,$@,^^&÷– /x]sf]df b]vfPsf] b]lvPg . t;y{ lx;fj :ki6 ug'{kb{5 .

11.4. sfnf]kq] ug]{ sfo{ Ps pkef]Qmfjf6 u/]sf] egL ?= !@,%),)))÷–nu l;6sf] lgodfg';f/ ljn

ljhs hf/L gu/L vr{ u/]sf] 5 .

12. 9'jfgL M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod #^-#_ df lgodfg';f/ vr{ ubf{sf] lan

e/kfO{ ;lxt n]vf /fVg' kb{5 .;fdfg 9'jfgLdf ? ^@,))).– ljn e/kfO{ g/fvL vr{ n]v]sf]n] lan

e/kfO{ k]z ug'{kb{5 .

13. ljhs M d'No clea[l4 s/ P]g,@)%@sf] 9fFrfdf ljhs hf/L ug'{kg]{ Joj:yf 5 . ljhs j]u/

?=&%,)))÷– vr{ u/]sf] kfOof] .

14. ;fdu|L vl/b M pwf]u jfl0fHo ;+3nfO{ ?= @ nfvsf] ;fdu|L vl/b u/L e'QmfgL ubf{ b]xfosf] Joxf]/f

b]lvg cfPsf] 5 .

14.1. cfos/ P]g @)%*, sf] bkmf ** df e'QmfgLdf !%Ü clu|d s/ c;'n ug'{kb{5 .

vl/b?=!,)#,&%)÷– sf] !#=%Ü 5"6 s/ !$,))^÷– c;"n u/L bflvnf ug'{kb{5 .

14.2. Ps ;+3nfO{ ?= @ nfv d"Nosf ;fdfg vl/b u/L lbPsf] ;fdfgsf] bflvnf u/]sf] k|df0f k]z

x'g'kb{5 .

15. cfos/ M cfos/ P]g, @)%* df e'QmfgL ubf{ !%Ü clu|d s/ s§f ug'{kg]{ Joj:yf 5 . vl/b

?=$!,&%)÷– e'QmfgL ubf{ !=% k|ltzt dfq s/ s§f u/]sf]n] ?=%,^#!÷– c;"n u/L bflvnf

ug'{kb{5 .

16. Ps k/fdz{bftfnfO{ !,(*,*@#÷– gS;f tof/ u/L vr{ u/]sf]df gS;f bflvnf u/]sf] k|df0f k]z

x'g'kb{5 .

17. s/ ljhs cg';f/ 5kfO{ ;+:yfnfO{ ?=!,%),@()÷– d'=c=s/ ;d]t e'StfgL lbPsf]df;f] ;+:yf

ggkmfOn/ b]lv+bf ? !&,@()÷– / !) k|ltztsf b/n] Aofh ?= !,&@(÷– ;d]t ?=!(,)!(÷–

c;"n u/L ug'{kb{5 .

18. Ps ;Knfo;{ ggkmfO{n/ ePsf]n] d'=c=s/ ?=!@,&$)÷– / ;f] sf] Aofh !)Ü n] ? !,@&$.– ;d]t

? =!$,)!$÷– c;"n u/L ug{kb{5 .

19. afn kf]if0fo'Qm vfhf !^ j6f afns]Gb|nfO{ ?= # nfv jfF8kmf8 ePadf]lhd rfprfp, lj:s'6 cfbL

vl/b u/L vr{ n]v]sf]n] vfhf kf]if0fo'Qm 5 eGg ;lsg] b]lvPg . ;f] vfhfsf] cg'udg ;ldltn]

cg'udg u/]sf] k|ltj]bg k]z ePsf] b]lvPg .

20. k|j]z dfu{df u|fj]n sfo{ ug{ pkef]Qmf;+u;Demf}tf ePsf]df sfo{ u/L ?= #,&%,))).– sf] lan k]z

u/]sf]df kl/If0f ubf{ b]lvPsf Joxf]/f b]xfo cg';f/ 5gM–

20.1. ef/L pks/0f ;+rfng ubf{ ?=@,@)).– k|lt 306fn] #%=@$ 306f rnfO{ ?=&&,**) .– vr{ ubf{

lan k]z ug'{kg]{ b]lvof] .

20.2. cfk"lt{ u/]sf #% l6«k u|fj]n k|lt l6«k ?=$@)) .– b/n] ?=!,$&,))).– vr{ ug'{'kg]{df ?

!,%%,))).– vr{ n]v]sf]n]a9L? *,))).– c;'n u/L bflvnf x'g'kb{5 .

20.3. cfk"lt{ u/]sf] !# l6«k u|fj]nsf] ?=%%,))).– vr{ n]Vbf a'em]sf] e/kfO{ gePsf]n] e/kfO{ k]z

x'g'kb{5 .

20.4. cfk"lt{ ePsf] u|fj]n ?=#,@),))).– sf] &^=@) l6«k u|fj]njf6 ^^@=#^ 3g ld6/ la5\ofPsf]

b]lvG5 . ;f]sf] gD;{ k]z ePg .

21. Ps jftfj/0fLo ;+:yfnfO{ ? !,#(,&(* .– sf b/n] ! jif{sf] ? !^,&&,%&^.– sf] aLn lahs

g/fvL vr{ n]v]sf] lgoldt b]lvPg .

22. d'No clea[l4 s/ P]g, @)%@ sf] bkmf !(*-!_ df s/bftfn] k|To]s dlxgf cfkm"n] a'emfpg' kg]{ s/

/sd :jo+ lgwf{/0f u/L ;f] dlxgf ;dfKt ePsf] @% lbg leqdf s/ clws[t ;dIf a'emfpg' kb{5

. @ s/bftfn] e'QmfgL lnPsf] d'No clej[l4 s/ ? %^,%%^.– bflvnf gu/]sf]n] bflvnf x'g'kb{5 .

22.1. sNe6{ lgdf{0f ;ldltnfO{ ;f]em} ?=!,%@,!@@.– vr{ u/L ;+/If0f ug]{ sfo{ u/]sf] Uofljg !@ j6fsf]

?=!)@,*!)÷)) sf] nfut tof/ u/L ;fdfg vl/b ?=!,)@,*!).–\ lan aLhs k]z ePg . ;f]sf]

ljhs / gfkL k]z x'g'kb{5 .

22.2. ;fj{hlgs ;'g'jfO{ afktPs k|fljlws sd{rf/LnfO{ ;f]wegf{?=$$,$)).– u/]sf]df !$) hgf

;xefuL /x]sf]df pkl:ytL k]z ePg .



23. clu|d cfos/ M 5kfO{jfkt >L e§/fO{ 5fkfvfgf ;d]tnfO{ e'QmfgL lbbfF clu|d s/ 3l6 s§f u/]sf]

*@%%.–, k"jf{~rn On]lS6«snfO{ e'QmfgL lbbfF clu|d s/ 3l6 s§f u/]sf] ? &@().–, dgsfdgf

On]lS6«s ;Knfo;{nfO{ e'QmfgL lbbf 3l6 s§f u/]s]f clu|d s/ #$&%.– / hf]/ hDdf km/s kf/]sf]

? !%#%.– / bfxfn :6f]/sf] s/ s§f ug'{kg]{ !#%)).– ;d]t ? #$)%%.– c;'n ug'{kb{5 .

24. x\o"d kfOk vl/b u/L pkef]QmfnfO{ !@ yfg a'emfPsf]df ;f] kfOk k|of]u ePsf] sfo{ ;DkGg

k|ltj]bg?=!,$%,*)#.– k]z x'g' kg]{ b]lvPsf] 5 .

25. labfO{ sfo{s|ddf?=$^,)%).– vr{ ePsf] cGo sfo{s|ddf vr{ n]Vg gldNg] ePsf]n] ljljwjf6

vr{ n]Vg'kg]{ b]lvPsf] clgoldt vr{ ?=$^)%).– b]lvPsf] 5 .

26. ;fj{hlgs ;'g'jfO{sf]?=%),))).– vr{ n]v]sf]df ;xefuLx?sf] pkl:ylt gePsf]n] lgoldt dfGg

g;lsg] ?= %),))).– b]lvPsf] 5 .

27. sd{rf/L 5gf}6 sfddf vr{ n]v]sf] ?=!,$%,*@%÷– k/LIf0f ubf{ s/ sl§ gePsf] ?=#)^)÷–

/a'emfPsf] ekf{O{ gePsf] ?=!,)@).– ;d]t ? $,)*).– sf] k|df0f k]z x'g'kb{5 .

28. vf]nfdf Uofljgsf] sfd ?=^@,%))÷– ;Demf}tf?=$*,%))÷– vr{ n]v]sf]df sfdsf] gfkL lstfj /

Uofljg vl/b u/]sf] lan ;+nUg b]lvPg .

29. ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod (& sf] pklgod-^_ jdf]lhd pkef]Qmf ;ldltn]

x/]s ls:tfsf] sfdsf] k|fljlws d"Nof+sg ;d]t k]z ug'{kg{]df tb\g';f/? $,@#,%$%.– gu/Lljn

ekf{O dfq k]z ePsf] b]lvof] .

30. cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^ sf] pklgod -#_ df vr{ ubf{ vr{sf] ljn ekf{O

/fVg' kg{] Joj:yf 5 .x\o'd kfO{k lj5\ofpg] ? $,(&,^&$.– sfo{sf] d"Nof+sg u/L ;f]sf] k|ltj]bg

k]z gePsf]n] ;f]sf] k|df0f k]z x'g'kb{5 .

31. sfuhft M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod (& sf] pklgod -^_ df pkef]Qmf

;ldltn] x/]s ls:tfsf] sfdsf] k|fljlws d'Nof+sg ljn ekf{O / vr{ k|dfl0ft ug{] cGo sfuhft /

To:tf] ;ldltsf] a}7sjf6 cg'df]bg u/L k]z ug{'kg{]df pkef]Qmf ;ldltn] k|fljlws d"Nof+sg ljn

ekf{O / vr{ k|dfl0ft ug{] cGo sfuhft ;d]t k]z u/]sf] b]lvPg .

32. cg'udg M tflnd k|fKt JolQmx?sf] clen]v /fvL tflndsf] ;b'kof]u;DaGwdf cg'udg ug'{kb{5 .

of] jif{ !^& hgfn] tflnd lnPsf]df ;f]sf] cg'udg ePsf] kfOPg .

33. k|df0f M d'No clej[l4s/ lgodfjnL, @)%# sf] lgod !& sf] pklgod -!_ df k|fksnfO{ cg';'lr

% / %s adf]hLdsf] 9fFrfdf s/ ljhs lbg'kg{], pQm 9fFrfdf l;nl;n]j/ g+ ;d]t x'g'kg{] Joj:yf

5 . txjf6 ? (,!),*$#.– sf] ljleGg ;fdfg vl/b u/L s/ e'QmfgLsf] hfgsf/L lbPsf] k|df0f

k]z ug'{kb{5 .

34. ef}lts lg/LIf0fM lhG;L vftfdf vl/b ul/Psf] dfn;fdfgsf] ljj/0f /x]klg ;Dk"0f{;fdfgsf] 5'§f5'§}

sf]8 lbP/ ljj/0f /fVg'kg]{ / lhG;L vftfdf lhDd]jf/Ldf /x]sf] pNn]v ePsf] kfOPg .

a]?h'sf] l:ylt

of] jif{ n]vfk/LIf0fjf6 ? ! s/f]8 ^ nfv $* xhf/ z'? a]?h' /x]sf]] dWo] c;'n ug'{kg]{ ? ^#

xhf/ lgoldt ug'{kg]{ ? ! s/f]8 % nfv *% xhf/ /x]sf] 5 .



;'Gb/x/}rf gu/kflnsf


ut jif{sf] ? ! s/f]8 (& nfv (% xhf/ / of] jif{ $! s/f]8 !& nfv #& xhf/ ;d]t ? $#

s/f]8 !% nfv #@ xhf/ cfo u/L ? $@ s/f]8 #( nfv %% xhf/ vr{ u/L ? &% nfv && xhf/ df}Hbft

afFsL 5 .;f] sf/f]af/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfo adf]lhd 5g\ M–

1. ;+:yfut ;'zf;g / ljQLo hjfkmb]lxtf– आमथक कायविधी मनयमािली,२०६४ को मनयम ४५ मा अमधकार परापत अमधकारील सरकारी रकम मनकासा दरिरा िा िच गरा मनयममतता, ममतवययीता, कायरकषता,परभािकारीता र औसचतयको दविकोणल आमरानी,िच,लिा र तयसको सजनसी, नगर मौजरात तथा आमथक कारोबार समबनधी वयिसथा र मनयम पयापत छन र मतमनहरको पालना गरीएको छ भनन करामा विशवसत हनपन उललि छ।सो बार विततीय जिाफरवहता तथा उततररावयति पालनाको ससथती मलयाङकन गरा सिागराही सिग अनतरविया गन गरको, जोसिम पवहचान, समयमा असततयारी, समयमा बजट, कमचारीलाइ अमधकार र सजममिारी, जनशसि अभाि, सजनसी सामानको वयिसथापन, सिा परिाह, कायिमको अनगमन तथा मलयािकन आदर गन गरको पाइएन । परrlnt lgoddf ePsf ;a} Joj:yfsf] kfngf u/L ljQLo

hjfkmb]xLtfnfO{ ;'b[9 agfpg Wofg hfg h?/L b]lvG5 .

2. ;fljs ;'Gb/x/}rfM ljlQo ljj/0fdf sd{rf/L sNof0f sf]ifdf cfo u/]sf] ef}r/ b]lvb}g . To;}ul/

;fljs ;'Gb/ b'nf/Ljf6 ;'Gb/x/}rfn] k]z u/]sf] ljlQo ljj/0fdf sNof0f sf]ifdf?=!,$&,^)%÷–

vr{ ePsf]n] k'li6 x'b}g . t;y{ 5fglag u/L vftfdf hDdf ug'{kg]{ ?=!#,%!,)))÷– b]lvPsf] 5 .

3. ;jf/Lsf] nua's / e'StfgLsf] cfb]z g/fvL vr{ n]Vg gkfOg]df, ;f] g/fvL ?=$!,*$!÷–/ k]6«f]n

? !(,%*)÷– ul/ ? ^!,$@!÷– n]v]sf]df nua's k]z ug'{kb{5 .

4. clu|d cfos/ M cfos/ P]g, @)%* sf] bkmf () -$_ df clu|d cfos/ s§Lu/]sf] dlxgf e'Qmfg

ePsf] @% lbgleq bflvnf ug'{kg]{ Joj:yf 5 . Ps}k6s ?= !,(@,$(@÷–bflvnf n]v]sf]df a}+s

bflvfnf k|df0f ;+nUg ug'{kb{5 . s/ sl§ u/]sf]?=@,@^,$#*÷) sf] /fhZj vftfdf bflvnf u/]sf]

k|df0f ;+nUg /x]sf] 5}g .

5. al9 vr{M lan cg';f/ vr{?= @,)))÷–sf] lan ;dfj]zu/L ?=#,)))÷– vr{ u/]sf]n] ?=

!,)))÷– c;'n ug'{kb{5 .

6. cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod -#_ cg';f/ lan e/kfO{ :jLs[t ;lxt k|dfl0ft u/fO{

/fVg' kb{5 . OGwg, lgdf{0f, sG;N6]G;Ldf ? %,#@,*^*.– vr{ u/]sf]df ;f] cg';f/ :jLs[tL ePsf

lan e/kfO{sf] k|df0f k]z g'xFbf ;f]sf] k|df0f k]z ug'{kb{5 .

7. w/f}6L tkm{ Mcly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod -#_ cg';f/ lan e/kfO{ :jLs[t ;lxt

k|dfl0ft u/fO{ /fVg' kb{5 . t/ w/f}6L bflvnf?= *^,&(!.– a}+s ef}r/ ;+nUg u/]sf] b]lvPg .

8. ;fljs sf]zLx/}+rf Mcfos/ P]g, @)%* tyf d"No clej[l4 s/ P]gn] btf{ gePsf kf6L{ jf

;+:yfnfO{ e'StfgL ubf{ e'StfgLsf] !%Ü sf b/n] s/ sl§ ug'{kg]{ lgod /x]sf]dfl;nfO{ a'gfO{

tflnd s]Gb|nfO{ ?=%,@),))).– e'StfgL !=%Ü sf b/n] ?=&,*)).– dfq sl§ u/]sf]n] 36L s/?=

&),@)).– c;"n u/L s/ bflvnf ug'{kb{5 .

9. w/f}6L tkm{M ;]jf u|fxLn] /fv]sf] w/f}6L /sd lkmtf{ bflvnf ubf{ ef}r/ @ jf6 ? $,!&).– df /fv]sf]

w/f}6Lsf] /l;b bflvnf k|df0f ljgf ef}r/ tof/ ug]{ u/]sf] kfOof] .

10. lan e/kfO{ M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ cg';f/ lan e/kfO{ :jLs[t

;lxt k|dfl0ft u/fO{ /fVg' kb{5 . lan e/kfO{sf] lhDd]jf/jf6 :jLs[t gu/fO{ e'StfgL lbg] u/]sf]

b]lvG5 Ps lgdf{0f pkef]StfnfO{ :jLs[t gePsf] lanjf6 ?=@,@$,))).– e'StfgL lbPsf] b]lvG5 .

11. ;fljs;'Gb/x/}+rf Mcfos/ P]g, @)%* adf]lhd s'g} sd{rf/Ln] jif{ el/df k|fKt u/]sf] cfo lx;fj

ul/ lgod cg';f/ !Ü ;f=;'=s/ tyf cfos/ nfUg] lgod ePsf]df tna e'StfgL ubf{ dx+uL eQf

?=!)))÷– sf b/n] !!hgf sd{rf/Lsf] -!)))x!!_ ?=!!,)))÷–sf]!Ü sf b/n] x'g] s/ ?= -

!!)x!@_ ?=!#@)÷– sl§ gu/]sf]n] c;'n ug'{kg]{ b]lvG5 .

12. cfGtl/s n]vfk/LIf0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] bkmf !#% sf]

pkbkmf -!_ adf]lhd ?=! s/f]8 eGbf al9 jflif{s cfGtl/s cfo x'g] gu/kflnsfn] clws[t :t/sf]

sd{rf/L ;lxt cfGtl/s n]vfk/LIf0f zfvf v8f u/L cfGtl/s n]vfk/LIf0f ug'{kg]{df ;f]sf] Aoj:yf

u/]sf] b]lvPg .

13. gub bflnvf M cfly{s sfo{ljlw P]g, @)%% sf] bkmf -!_ lhDd]jf/ JolQmn] cfkm\gf] lhDdf cfPsf]

;/sf/L gubLsf] xsdf ;f]xL lbg jf To;sf] ef]lnkN6 bflvnf u/L ;|]:tf v8f ug'{kg]{ Joj:yf 5 .



of] txn] w/f}6L tkm{sf] gub df}Hbft ?=!,*$,#!@=@% ;lxt?=#$,(^,%$@÷(@ ljj/0fjf6 b]lvPsf]]

/sd >fj0fdf bflvnf u/]sf] b]lvof] . lgodsf] Joj:yf cg';f/ bflvnf ug'{kb{5 .

14. cg'udg M /fli6«o ckfË dxf;+3 sf]zL x/}rfsf] ;Demf}tf cg';f/ ? #%@$)).– df afv|f

kfng,a+u'/ kfng ;DaGwL ! lbg] tflnd ug]{ u/L s/ s6\6L ? %@*.– u/L ? #%!*&@.–vr{

u/]sf]df #) hgfnfO{ cfo cfh{g ug{ lbPsf] dWo] afv|f kfng ug{ @) hgfnfO{ k|lt JolQm

!),))).– n] ? @,)),))).–, a+u'/ kfngsf] nflu !) hgfnfO{ ? !,)),))).– ;d]t ?

#,)),))).– e'QmfgL ubf{ xflh/sf] k|ltlnlk cWoogdf pkl:ylt b]lvPg . cfo ug{ lbPsf]

cg'bfgsf] clen]v /fvL cg'udg d"Nof+sg ug'{kg]{ b]lvPsf] 5 .

15. tflnd M l;nfO{ s6fO{ tflnd ;+rfng u/L pknlJwsf] cg'udg lg/LIf0f / clen]v /fvL pkef]Qmf

;ldltnfO{ ? #,)),))).– vr{ n]v]sf]dfclu|d s/ ? @,$%(.– axfn s/ ? @,&)).–, kfl/>lds

s/ ? @),@%).– s6\6f u/L ? @,&%,%(!.–vr{ u/]sf]df sfdsf] sfo{ ljj/0f ;lxt k|:tfj lnO{

;+rfng ug'{kg]{ / tflnd u/Lkl5 clen]v /fvL ;doa4 tflndsf] glthfsf] cg'udg d"Nof+sg

ug'{kg]{df tbg';f/ gx'Fbf 7f]; pknJwL x'g] tflnd clen]v Jojl:yt u/L lg/Gt/ cg'udg ug'{kg]{

b]lvPsf] 5 .

16. w/f}6L M w/f}6Laf6 vr{ ug{ ldNb}g . t/ of] jif{ w/f}6Laf6 ? &$,%&,#!(.– vr{ u/]sf] b]lvPsf]n]

oyflz3| w/f}6L lkmtf{ u/L ;|]:tf cBjlws ug'{kb{5 .

16.1. hdfgt M ;fljs ;'Gb/ b'nf/L gu/kflnsfsf] ejg lgdf{0fsf] nflu? !,!&,!!,%!!.– nfut cg'dfg

ePsf]df ;a}eGbf 36L sjf]n k]z ug]{ Ps lgdf{0f ;]jf;Fu;Demf}tf cg';f/ sfo{;DkGg ug]{ u/L

;Demf}tf u/]sf]df ;f] sfo{sf]sfo{;DkGg k|ltj]bg tyf dfGo x'g] sfo{;Dkfbg hdfgt k]z

x'g'kb{5 .

17. ljne/kfO{ M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ cg';f/ ljn ekf{O{ j]u/ vr{ ug'{

x'b}g . ? $,!$,&(!.)) ljn ekf{O{ g/fvL vr{ n]v]sf] b]lvof] . of] af/] ;f]wgL x'bf c'g;Gwfg

lgsfodf 5fgljgsf] nflu k7fPsf] eGg] hfgsf/L k|fKt ePsf] 5 .

18. ;f}oalQ M ;f}o{ ;8s alQ nfut cg'dfg ? %#,*@,))).– ePsf]df kf]n ;lxt ;Dk"0f{ h8fg

;d]t $) 7fpFdf h8fg ug{ Ps k|flnsf] @)&$ r}q;Dddf h8fg ul/;Sg'kg]{ u/L ?

$%,#@,&^).– ;Demf}tf eO{ ljlzi6tfo'Qm u'0f:t/o'Qm sfo{ gePsf] / ;Knfo;{sf] Uof/]06L cjlw

eGbf ! dlxgf kl5sf] sfo{;Dkfbg hdfgt k]z ug'{kg]{df % jif{sf] k|ltj4tf cjlw hdfgt k]z

u/]sf]n] % jif{ ! dlxgfsf] cjlw pNn]v ePsf] sfo{ ;Dkfbg hdfgt k]z x'g'kb{5 .

19. pkef]Qmfjf6 ePsf] sfo{ M pkef]Qmf ;ldltjf6 sfd u/fpbf :yfgLo lgsfo cfy{s k|zf;g

lgodfjnL, @)^$ sf] lgod !%% adf]lhd x'g'kg]{df ;f] lgodsf] pklgod-!_ adf]lhd pkef]Qmf

;ldltnfO{ ljifout?kdf juL{s/0f / ;"rLs[t ul/ nut cWofjlws ug'{kg]{df ul/Psf] 5}g .;8s

/ la|h h:tf sfo{ ubf{ tyf dd{t ;+ef/ pkef]Qmfn] dfq gul/ gu/ / pkef]Stfsf] ;fem]bf/Ldf

dfq sfo{ ePsf] b]lvof] .

20. j]?h' clen]v M ;+3Lo dfldnf tyf :yfgLo ljsf; d+qfnosf] k=;+=@)&#÷)&$ r=g+=#÷$&(

ldlt @)&#÷!@÷@% sf] cfly{s sf/f]jf/ tyf vftf ;+rfng ;DaGwdf yk :ki6 ul/Psf] kl/kqsf]

bkmf !& adf]lhd;fljssf :yfgLo lgsfo / txsf] gfddf /x]sf] k]ZsL tyf a]?h' clen]v

;dfof]hg ePsf] txdf k]ZsL km5of}{6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kb{5 .

21. rfn' vr{ M :yfgLo lgsfo >f]t kl/rfng tyf Joj:yfkg sfo{ljlw adf]lhd :yfgLo lgsfosf]

sf]ifjf6 s'g} klg k|sf/sf] tna, eQf, b}lgs tyf e|d0f eQf / sd{rf/L Pjd /fhg}lts

kbflwsf/L jf JolQmsf] kfl/>dLs tyf sd{rf/L ;]jf lgj[Q x'Fbf lbOg] ;'ljwf ;DjlGwt vr{x?

dWo] e|d0f eQf clen]v tof/ u/]sf] 5}g .

22. dd{t M:yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #( sf] ! sf] v08 -8_;+u

;DalGwt cg';"rL $^ rNtL d]lzg jf ;jf/Lsf] lstfj k|dfl0ft u/fO{/fVg' kg]{df;jf/L ;fwgsf]

dd{t vr{ ubf{ jf gofF ;fdfg km]bf{ k|dfl0ft lstfa /fv]sf] kfOPg .

23. k]ZsL M cfly{s jif{sf] cGTodf @* hgfsf] ? $,)(,()).– k]ZsL afFsL /x]sf]n] km5\of}{6 x'g'kb{5 .

24. ;+/If0f Pj+ x:tfGt/0f – cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod %! df ;/sf/L lhG;L

;fdfg xflg gf]S;fgL gx'g] u/L ;+/If0f ug]{ bfloTj sfof{no k|d'vsf] x'g] pNn]v 5 . o;} u/L

lgod ##-@_ df s'g} sfof{no vf/]h jf ufEg] lg0f{o ePsf] k}+tL;f}+ lbgdf sfof{no vf/]h ePsf]

dflgg] / uflePsf] #% lbgleq lhG;L ;fdfgsf] k|ltj]bg tof/ u/L jf ug{ nufO{ dGqfno jf

ljefun] To:tf] ;fdfg lng] lbg] Joj:yf ldnfpg' kg]{ pNn]v 5 . g]kfn ;/sf/n] @)&#.!!.@&

ut] b]lv ;fljssf ufpkflnsf?nfO{ gofF ;+/rgf cg';f/ s]/fjf/L ufpkflnsfdf ufEg] lg0f{o



ePsf] / cfly{s sf/f]af/ x:tfGt/0f ug{ nufPsf]df 3/, hUuf, df]6/, df]6/;fOsn, 6]lnlehg,

sDKo'6/, Nofk6k, lk|G6/, b/fh, ;f]kmf nufot ljleGg lsl;dsf lhG;L ;fdfgsf] nut tof/ u/L

x:tfGt/0f ug{ nufPsf] b]lvPg . lhG;L ;fdfg x:tfGt/0f x'g g;Sbf nut uf]ndfn x'g ;Sg],

;fdfgsf] b'?kof]u x'g ;Sg] / ;fdfg x/fpg ;Sg] ;Defjgf /x]sf] b]lvFbf cljnDa lgDgfg';f/

ufpkflnsfdf /x]sf ;Dk"0f{ lhG;L ;fdfg nut v8f u/L xfn uflePsf] gu/kflnsf jf dGqfnon]

tf]s]sf] ;/sf/L lgsfodf bflvnf ug'{kg]{ b]lvG5.

25. cf=n]=k= M ldlt @)&#÷)^÷)@ df ef}r/ g+= #^ jf6 sd{rf/LnfO{ bz} vr{ pknAw u/fpbf vr{

/sd ?= #,^&,)*&÷– sf] lgod cg';f/ !Ü n] sl§ ug'{kg]{ ;f=;'= s/ ?= #,&^)=*& s/ sl§

u/]sf] kfOPg . pQm s/ c;'n ug'{kb{5 .

a]?h'sf] l:ylt

of] jif{ n]vfk/LIf0fjf6 ? ## nfv *& xhf/ z'? a]?h' /x]sf] dWo] c;'n ug'{kg]{ ? &^ xhf/

lgoldt ug'{kg]{ ? @( nfv ! xhf/ / k]ZsL ? $ nfv ! xhf/ /x]sf] 5 .



a'9LuËf gu/kflnsf


ut jif{sf] ? &% nfv #) xhf/ / of] jif{sf] ( s/f]8 %) nfv $ xhf/ ;d]t !) s/f]8 @%

nfv #$ xhf/ cfo eO{ ? !) s/f]8 @^ xhf/ vr{ u/L ? @% nfv * xhf/ afFsL /x]sf] 5 . ;f]

sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g M–




k|s[lt cg';f/sf] cfGtl/s lgoGq0f Joj:yf tof/ u/L nfu' ug'{kg]{ Joj:yf 5 . of] aif{ lnnfd,

dd{t, ;Defljt hf]lvd / klxrfg, kbsf] sfo{ ljjj/0f jgfO{ nfu' gu/]sf]n] cfGtl/s lgoGq0f

k|efjsf/L b]lvPg .

2. ;DklQ PsLs/0fM– :yfgLo :jfoQ zf;g P]g @)%% sf] bkmf #@ df ufpFkflnsfdf ;~rflnt









5 . ufpFkflnsfsf] hgk|ltlglwx?n] ;DklQ ljj/0f a'emfPsf] gb]lvbf ;DklQ ljj/0f a'emfpg' kb{5 .

4. ;fj{hlgs k/LIf0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%^-k_ adf]lhd





Joxf]/f v'nfPsf] b]lvb}g . ;fj{hlgs k/LIf0f u/fO{ To;sf] k|ltj]bg ;DjlGwt lgsfodf k|:t't ug]{

tyf lgoddf ePsf] Joj:yfsf] k"0f{ ?kdf kfngf u/fpg' kb{5 .


ldlt @)&#.!@.@% sf]] kl/kqsf] bkmf !& adf]lhd :yflgo txdf ;dflxt ePsf ;fljssf

lgsfosf] gfddf /x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf / of] txdf sfod u/L

lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f u/fpg' kg]{df ;fljs lgsfodf k]ZsL / a]?h'

ePsf] v'Ng cfPg . t;y{ clen]v Jojl:yt /fVg'kb{5 .

6. ljne/kfO{ g/fvL vr{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, )^$ sf] lgod ( df vr{

k|efljt ug]{ jLn e/kfO{ ;lxtsf] >]:tf /fVg'kg]{ Joj:yf 5 . xfn a'9Lu+uf / ;fljs xflQd'8f

6+sL ;'g'jf/L, 8+u|fxf / l;;jgL lgsfo ;d]tn] ? @&^&&(#.– vr{ ubf{ k|lzIffyL{ xflh/L , Xo"d

kfOk bflvnf / k|of]u, ;jf/L ;fwg kmlg{r/ / pks/0f ;fOsn bf];Nnf / Jofu ljt/0f e/kfO{

h:tf k|df0f g/fvL vr{ n]v]sf] b]lvof] . ;f] k|df0f ;+nUg u{g'kb{5 .

7. kfl/>lds s/ bflvnf M Ps lj1nfO{ ?= !@,))).– kfl/>lds lbbf s6\6f u/]sf] ?= !,*)).–

bflvnf u/]sf] k|df0f k]z u/]sf] gb]lvPsfn] k]z ug'{kb{5 .

8. clu|d s/ M cfos/ P]g, @)%* sf] bkmf ** / *( df s/ s§fu/L vr{ ug'{kg]{ Joj:yf 5 .

j'9Lu+Uuf / ;dflxt ePsf ;fljs 6+sL ;'g'jf/L xflQd'9f 8u|fx / l;;jgLn] k|lzIf0f eQf 9'jfgL,

cfk"lt{ cg'udg n]vfk/LIf0f / k|fljlws z'Ns ef8f h:tf vr{ ubf{ clu|d s/ s§f gu/L ?

!,%!,#%).– e'QmfgL u/]sf]n] clu|d s/ c;'n u/L bflvnf ug'{kb{5 .

;flas 6+sL l;gjf/L ufpF ljsf; ;ldlt tkm{ n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo 5 .

8.1. :yfgLo :jfoQ zf;g P]g, @)%% df e'QmfgL lbg kfpg] Joj:yf gePsf]df sd{rf/LnfO{ cf}ifwL

pkrf/ vr{ ?=!,#!,*%!. lbPsf] b]lvof] . ctM e'QmfgL lbg kfpg] s'g} sfg"gL cfwf/ k|df0f eP

k]z gePsf]n] c;'n ug'{kb{5 .

9. s=;= sf]if, clu|d s/, ;fdflhs ;'/Iff ;d]tsf !% k|ltztn] x'g] ? !,!%,&&% s/ s§L

;DalGwt vftfdf bflvnf u/]s]f kfOPg .

xflQd'8f ufpF ljsf; ;ldlt



10. a9L e'QmfgL M :yfgLo :jfoQ cfly{s k|zf;g lgodfjnL @)^$ sf] lgod ( df vr{ k|efljt ug]{

ljn e/kfO{ ;lxtsf] >]:tf /fVg' kb{5 . ;dflxt ePsf 6+sL l;g'jf/L, xflQd'8f nfot % n] ljn

e/kfO{ eGbf a9L ? !#$))( e'QmfgL u/]sf]n] ;f] /sd c;'n ug'{kb{5 .

11. sd{rf/L ;+ro sf]if M s=;= sf]ifsf s6\6L u/]s]fdf bflvnf gu/L ? (),@#$.– df}Hbft /fv]sf]n]

;DalGwt vftfdf bflvnf u/]s]f k|df0f kfOPg .

12. clu|d s/ M cfos/ P]g, @)%* sf] bkmf *& / ** adf]lhd k|lzIfs / ;jf/L ef8f e'QmfgL ubf{

s/ s6\6f gu/L e'QmfgL lbPsf]n] eQfsf] s/ ?= !@,*%).– c;'n ug'{kb{5 .

8+u|fxf ufpF ljsf; ;ldlt

13. s=;= sf]if, clu|d s/ / ;fdflhs ;'/Iff s/ ? (,**$.– s6\6L u/]s]f df}Hbft vftfdf

?=(,**$.– bflvnf gu/]sf]n] k|df0f k]z ug{' kb{5 .

l;zjgL j8x/f ufpF ljsf; ;ldlt

14. cfos/ P]g @)%* sf] bkmf ** df s/ s§f ug'{kg]{ Joj:yf 5 . cfGtl/s n]vfk/LIf0fn] ?=

%)))). / j}7ssf] lrofkfg vr{ egL ?= #),))).– ;d]t ?= *),))).– Ps sd{rf/LnfO{

e'QmfgL lbPsf]df lbg] :ki6 cfwf/ a]u/ kfl/>lds e'QmfgL lbPsf]df lbg'kg]{ s'g} cfwf/ k|df0f

k]z x'g'kb{5 .

15. s6\6L u/]s]f s=;= sf]if / s/ ? !!,*@*.– df}Hbft ;l~rtsf]if bflvnf u/]s]f kfOPg .

16. cfo s/ P]g, @)%* sf] bkmf ** adf]lhd clu|d s/ s6\6f gu/L ?=^),))).– e'QmfgL u/]sf]n]]

axfn s/ ?=^,))).– c;'n ug'{kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ? #$ nfv %# xhf/ s'n a]?h" /x]sf] dWo] c;"n ug'kg]{ ? # nfv !^

xhf/ lgoldt ug'{kg]{ ? #! nfv #& xhf/ /x]sf] 5 .



wgkfnyfg ufpFkflnsf


ut jif{sf] ? !# nfv @( xhf/ / of] jif{sf] cfo ( s/f]8 @& nfv * xhf/ ;d]t ? ( s/f]8

$) nfv #& xhf/ cfo ePsf]df ? * s/f]8 *$ nfv # xhf/ vr{ eO{ %^ nfv #$ xhf/ df}Hbft /x]sf]

5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g .







2. ;DklQsf] PsLs/0fM– :yfgLo :jfoQ zf;g P]g @)%% sf] bkmf #@ df ufpFkflnsfdf ;~rflnt










kb{5 .

4. ;fj{hlgs k/LIf0f M– :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%^-k_ df

pkef]Qmf ;ldltn] u/]sf sfdsf] nfut d"No, sfo{:yn, nfu]sf] /sd pkef]Qmf ;ldltsf

kbflwsf/Lsf] gfd gfd];L, sfo{ z'? ug]{, ;DkGg ug]{ ldlt ;d]t v'Ng] u/L ;DjlGwt sfo{ :yndf

;fj{hlgs k/LIf0f u/]sf] k|ltj]bg ;DjlGwt :yfgLo lgsfodf k|:t't ug'{ kg]{ Joj:yf 5 .





Joxf]/f v'nfPsf] b]lvb}g . o;jf6 lgwf{l/t ;dodf kf/bzL{ ?kdf u'0f:t/o'Qm sfo{ ;DkGg ePsf]

5, b]vfPsf vr{sf ljn e/kfO{ ;lx / oyfy{ 5g\ elg ljZj:t x'g] cfwf/ b]lvb}g . pkef]Qmf

;ldltjf6 ePsf] ;a} sfo{sf] ;fj{hlgs k/LIf0f u/fO{ To;sf] k|ltj]bg ;DjlGwt lgsfodf k|:t't

ug]{ tyf lgoddf ePsf] Joj:yfsf] k"0f{ ?kdf kfngf u/fpg' kb{5 .



bkmf !& adf]lhd :yfgLo tx / ;dflxt ePsf ;fljssf lgsfodf /x]sf] k]ZsL tyf a]?h'

clen]v ;dfof]hg ePsf] utxdf sfod u/L k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f u/fpg' kg]{df

;fljs k]ZsL / a]?h' v'Ng cfPg . clen]v Jojl:yt gx'Fbf k]ZsL P+jd\ a]?h' olsg gx'g] ePsfn]

;f] sf] clen]v /fVg'k5{ .

6. uf8L ef8f – Ps 6«feN;af6 sfof{non] dGqfnosf] kl/kq ljk/Lt ;jf/L ;fwg ef8fdf lnO{

?=@,^^,))).– vr{ u/]sf] kfOof] .

7. lhG;L bflvnf – cfGtl/s n]vfk/LIf0fsf] lhG;L bflvnf gePsf] ?=$,*%,)$$.– km5\of}{6

x'g'kb{5 .

8. gub bflvnf – :yfgLo lgsfosf] cfo bflvnf u/]sf] b]lvPg . ;f] jf/] 5fglag u/L olsg u/]sf]

kfOPg . pkof]u ePsf gubL /;Lbaf6 ePsf] cfo ;+sng ePsf] xf] v'nfpg' kb{5 . olsg

u/fpg' kb{5 .

9. bflvnf afFsL –s=;+= sf]if, clu|d s/ / d'n sf]if ;d]t ? *,#!,^!$.– ;DjlGwt vftfdf bflvnf

x'g afsL b]lvPsf] 5 .



10. Ps ;lrjn] tof/ u/]sf] lhG;L ljj/0fdf df]6/;fOsn ! yfg lhG;L bflvnf u/]sf] kfOPg .

l8lh6n Sofd]/f–!, Nofk6k–! yfg ;fdfgsf] ljlzi6Ls/0f v'nfO{ bflvnf gubf{ ;'/Iffdf sl7gfO{

x'g]5 .

11. clu|d s/ M cfos/ P]g, )%* sf] bkmf ** adf]lhd clu|d s§f ug'{kg]{ Joj:yf 5 . ;xhLs/0f

eQf ? %),))).– e'QmfgL ubf{ clu|d s/ ? #,))).– s§f u/]s]f kfOPg ;f] c;'n x'g'kb{5 .

12. ljne/kfO{ k|df0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL )^$ sf] lgod ( df vr{sf] ljn

e/kfO{ ;lxtsf] >]:tf /fVg'kg]{ Jofj:yf ljleGg * ef}r/af6 ? !&,(#,^&#.– vr{ ubf{ lh;;

bflvnf / ljifotu :jf:Yo lgsfodf vr{ bf]xf]/f] gkg]{ PsLg x'g]u/L clen]v /fv]sf] 5}g .

13. k]ZsL M ut jif{;Ddsf] ?=!,%),@&%.– afFsL /x]sf]df of] jif{ ?=$),))).– ;d]t ?=!,(),@&%.– k]ZsL

afFsL 5 . pQm k]ZsL ;dod} km5\of}{6 ug'{kb{5 .

14. bflvnf afFsL M ;f;' s/, kfl/>lds s/ / df}Hbft afFsL ? #%*@*(.)) bflvnf ug'{kg]{df

bflvnf u/]s]f 5}g .

15. cfGtl/s n]vfk/LIf0faf6 b]lvPsf] ljleGg * ef}r/af6 ljne/kfO{ lhG;L bflvnf xg'kg]{df

k|of]usf] ? %()(&& ljne/kfO{ lhG;L cfo u/L km5\of}{6 u/]s]f kfOPg .

16. k]ZsL M k]ZsLsf] clen]v Jojl:yt ?kdf /fv]sf] 5}g . ?=@,^%,!&#.– k]ZsL dWo] of] jif{

?=!%,))).– km5\of}{6 eO{ ut jif{;Ddsf] ?=@,%),!&#.– df of] jif{sf] uk ?=^),))).– ;d]t

?=#,!),!&#.– k]ZsL afFsL 5 .

17. s/ M cfos/ P]g, )%* sf] bkmf ** cg';f/ ljleGg ^ ef}r/sf] ? !**!.)) k|lzIf0f eQfs/

ljut s/ ;d]t c;'n gu/]sf]n] ;f] ;DjlGwt vftfdf bflvnf x'g'kb{5 .

18. ljne/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL )^$ sf] lgod ( df ljleGg $ uf]=ef= g+=

jf6 e'QmfgL lbg jfsL sRrfj/L, k|fljlwsnfO{ ? #)*@)&.)) k|df0f k]z gu/L vr{ u/]s]f

kfOof] .

19. k]ZsL afFsL M ljutsf] ?=!),%@,$%&.!) /x]sf]df ?=!^,&)).– km5\of}{6 u/L ?=!),#%,&%&.–

df}Hbft afFsL 5 . pQm k]ZsL km5\of}{6 x'g'kb{5 .

20. c;'nL afFsL M ljleGg * ;+:yfaf6 ?=@,)$,#$).– afFsL c;'nLsf] sf/afxL gx'Fbf aSof}tf afFsL

b]lvG5 .

21. bflvnf / df}Hbft M s=;+= sf]if ,clu|d s/ / clGtd df}Hbft ? %,#$,@!&.– bflvnf ug{ jfsL

b]lvPsf] 5 .

22. clu|d s/ M cfos/ P]g, )%* sf] bkmf ** adf]lhd clu|d s§f ug'{kg]{ Joj:yf 5 . cg'udg

eQf ? %$)) e'QmfgL ubf{ ? *,!)).– clu|d s/ s§f u/]s]f kfOPg . Xof"dkfOk, 8]S;j]Gr,

ljifout sfof{nosf] bf]xf]/f gx'g] u/L ? #&,^!,@$!.– u/L lhG;L bflvnf / k|fljlws d"Nof+sg k]z

u/]sf] 5}g .

23. k]ZsL M utsf] ?=*,$#,#(%.– / of] jif{sf] ?=@%,))).– ;d]t ?=*,^*,#(%.– k]ZsL afFsL 5 . pQm

k]ZsL km5\of}{6 u/]sf] b]lvPg .

24. gub afFsL M utsf]] ?=#!,&#(.– / :yfgLOsf] ?=(%,@#%.– afFsL b]lvG5 . pQm gub xhf{gf ;d]t

olsg ub} ;j{;lGrt sf]ifdf bflvnf ug'{kb{5 .

25. df]jfOn vl/b M Ps ;lrjsf nflu ?=@%,()).– sf] df]jfOn vl/b ubf{ kfpg] :ki6 cfwf/

gePsf]n] c;'n u/L bflvnf ug'{kb{5 .

26. bflvnf afFsL M s=;+= sf]if, clu|d s/ / a}s tyf gub df}Hbft ;d]t ? s=;+= sf]if, clu|d s/ /

d'n sf]if ;d]t ? *,#!,^!$.– ;DjlGwt vftfdf bflvnf x'g afsL b]lvPsf] 5 . ;DjlGwt

vftfdf bflvnf x'g afsL b]lvPsf] 5 .

27. k'i6\ofO{ a]u/sf] vr{ M sfof{no ;+rfng / ;]jf,ljljw vr{ / sfo{qmd e|d0f sfo{ ;d]t ?

^%!)&%.– cZjfefljs vr{ u/]sf]n] vr{sf] k'i6\ofO{ k]z u/]s]f kfOPg .

28. k]ZsL M s'n k]ZsL ?=!*,^%,))@.– dWo] of] jif{sf] ?=!@,&$,!)).– b]lvPsf]df sfd gfd / ;d]t

v'nfPsf] clen]v /fvL k]ZsL km5\of}{6 ePsf] kfOPg .

29. laneGbf a9L vr{ M ljleGg & ef}r/jf6 ?=*,!%,)*#.– vr{ n]Vg' kg]{df ?=(,%%,@%@.– n]v]af6

lan e/kfO{ eGbf j9L ?=!,$),!^*.– vr{ n]v]sf]n] lhDd]jf/af6 c;'n ug'{kb{5 .

30. s/ – ef8f afkt ?=@^,))).– e'QmfgL ubf{ clu|d s/ s§f x'g afFsL ?=@^,)).– c;'n ug'{kb{5 .

31. ;fd;'ª df]jfOn vl/b u/L ?=@*,))).– vr{ u/]sf] kfOof] ;f] ;fdfg vl/b ug]{ g]kfn ;/sf/sf]

lg0f{o gePsf]n] vl/b ug{ kfpg] gb]vPsf] c;'n ug'{kb{5 .



32. ljne/kfO{ M ;yfgLo lgsfo cfly{s k|zf;g lgodfjnL )^$ adf]lhd ljifout sfof{nosf] vr{

lhG;L cfo / d"Nofªsg jfkt ljleGg % uf]Zj/f ef}r/jf6 ? **,)^^.– vr{ ubf{ kofKt vr{sf]

k'i6ofO{ ug]{ ljn e/kfO{ k]z gePsf]n] k]z u/L n]vf cWofjlws ug'{kb{5 .

33. k]ZsL M ut jif{;Ddsf] ?=%,(),()@.– xfn;Dd k]ZsL afFsL /x]sf] 5 .

34. s/ bflvnf afFsL – s=;=sf]if, clu|d s/ ;d]t ? !,)(,^%$.– bflvnf ug'{kg]{df bflvnf u/]s]f

5}g .

35. clu|d s/ M cfos/ P]g, )%* sf] bkmf ** adf]lhd clu|d s§f ug'{kg]{ Joj:yf 5 . sfg'gL

;Nnfxsf/ s/ / ef8f Go"g s/ # ef}r/sf] ? &,(@$.– clu|d s/ c;'n u/]s]f kfOPg .

36. clu|d s/ M cfos/ P]g, )%* sf] bkmf ** adf]lhd clu|d s§f ug'{kg]{ Joj:yf 5 . ljleGg $

ef}r/jf6 ljB't hl/jfgf df]jfOn vl/b / d"NofÍg eGbf a9L ? !,!*,)($.– gkfpg] vr{ u/]s]fn]

lhDd]jf/Ljf6 c;'n ug'{kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ? ! s/f]8 @$ nfv @! xhf/ s'n a]?h" /x]sf] dWo] c;"n ug'kg]{ ? @

nfv &$ xhf/ lgoldt ug'{kg]{ ? &* nfv &* xhf/ / k]ZsL jfFsL ? $@ nfv ^( xhf/ /x]sf] 5 .



u|fdyfg ufpFkflnsf


ut jif{sf] ? $ nfv #@ xhf/ / of] jif{sf] cfo ? ( s/f]8 $& nfv #) xhf/ ;d]t ? ( s/f]8

%! nfv ^@ xhf/ cfo ePsf]df ? * s/f]8 ** nfv #^ xhf/ vr{ eO{ ? ^# nfv @^ xhf/ df}Hbft


1. lgoGq0f Joj:yf M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod (% adf]lhd k|To]s lgsfoaf6




;fdfgsf] lnnfd, dd{t hf]lvd If]qx/sf] klxrfg / kbsf] sfo{ ljj/0f agfO{ lhDdjf/L k'/f u/L

lgoGq0f k|0fnL tof/ u/L nfu' u/]sf] b]lvPg .

2. ;DklQsf] PsLs/0f M :yfgLo :jfoQ zf;g P]g @)%% sf] bkmf #@ df ufpFkflnsfdf ;~rflnt










kb{5 .








kb{5 .






ufpFkflnsfsf k]ZsL / a]?h' eP gePsf] v'Ng cfPg . clen]v Jojl:yt gx'Fbf k]ZsL P+jd\ a]?h'


6. a9L u|]8 M k|d'v k|zf;sLo clws[tnfO{ @ dlxgfsf]=@,@#*.– a9L lbPsf]n] c;'n ug'{kb{5 .

^=! j8f ;lrjnfO{ sd{rf/L lgo'QmL ug]{ clwsf/ geO{ l:yltdf ? ^),))).– vr{ u/L u/L sfd

nufPsfn] ;f] /sd c;'n ug'{kb{5 .

7. a9L ;'ljwf M Ps sd{rf/L @)&@ >fj0f !% df %* jif{ k"/f eO{ cjsf; lbg'kg]{df )&# r}q

;Dd ( dlxgfkl5 cjsf; lbO{ * dlxgf !) lbgsf] gkfpg] tna ?=!,&*,^##.– e'QmfgL u/]sf]n]

c;'n u/L ?=!,&*,^##.– /fh:j bflvnf ug'{kb{5 .

8. cfo l9nf bflvnf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $-@_ df &

lbgleq gub bflvnf ug'{kg]{ k|fjwfg 5 . p7]sf] lgsfosf] cfGtl/s cfo ?=@#,&(,@&(.%)

bflvnf u/]sf] kfOPg . b}lgs clen]v / a}+s bflvnf clen]v gx'bf lxgfldgf x'g] cj:yf x'Fbf ;f]

cfo clen]vfÍg ug]{ Joj:yf ug'{kb{5 .

9. k|df0f cfoJoo ljj/0fn] sf]ifsf]] df}Hbft ;'? clGtd gb]vfpg] / k]ZsLsf] PsLs[t ljj/0f

k|ltlglwTj gx'Fbf oyfy{k/s sf/f]af/ b]lv+b}g .



10. ljleGg lgsfo sd{rf/L sNof0f sf]if ?=#@!,(@^.– cfo Joo ljj/0fdf ;dfj]z u/]sf] sd{rf/L

sNof0f sf]ifsf] vftfdf hDdf /x]sf] b]lvPsf]n] hDdf /x]sf] ? #%(^(^.– ufpFkflnsfsf] vftfdf

hDdf ug'{ kg]{ b]lvG5 .

11. cfos/ P]g, @)%* cg';f/ Ps sd{rf/LnfO{ ;+lrt ljbfsf] ? @,*@,$@@.– cf}ifwL pkrf/ !*

dlxgfsf] tnj ? #,^#,!!$.– pkbfg ? *,&@,)(#.– ;d]t ? !$,&!,^@(.– k"Flhut vftfjf6

sd{rf/L sNof0f sf]ifdf hDdf u/L sf]ifjf6 e'QmfgL lbPsf] b]lvof] . cjsf; e'QmfgL lbbf @)%*

;fn ;Ddsf] ? %,)),))).– s§f u/L jfFsL x'g] ? (,&@,^@(.– sf] % k|ltztn] x'g] s/ jfktsf] ?

$*,^#!– s§f u/]sf] gb]lvPsf]n] c;'n u/L /fh:j vftfdf blvnf ug'{ kb{5

12. cfos/ P]g @)%* cg';f/ n]vfk/LIfs kfl/>lds jfkt !),))).– tyf e|d0f ? !),))).–

;d]t ? @)))) e'QmfgL lbPsf]df !% k|ltztn] s/ s§f u/]sf] gb]vLPsf]n] s/ jfkt x'g] ?

!,%)).– c;'n x'g' kb{5 .

13. cfos/ P]g @)%* cg';f/ n]vfk/LIfsnfO{ kfl/>lds ? !%,))).– e'QmfgL lbPsf] b]lvof] .

kfl/>lds e'QmfgLdf !% k|ltztn] x'g] ? @@%) s/ s§L ug'{kg]{df ? !%)).– dfq s§f u/]sf]n]

gk'u s/ jfkt x'g] ? &%).– c;'n x'g' kb{5 .

14. k]ZsL M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod &( cg';f/ # lgsfosf] ? $@!^)& km5\of}{6

ePsf] gkfOPsf]n] km5\of}{6 x'g' kb{5 .

15. cfly{s sfo{ljlw lgodfjnL @)^$ cg';f/ ;b/:oxf x'g' kg]{ b]lvG5 . w/f}6Ldf ut ljut jif{

b]lvsf] gfd gfd];L / k|of]hg gv'n]sf] w/f}6L ? ^#,)&@.– / of] jif{sf] ? @!,#)%.– u/L ?

*$,#&&.– w/f}6L jfFsL /x]sf] b]lvG5 . gfd];L / k|of]hg gv'n]sf] w/f}6L ? ^#,)&@.– ;b/:oxf

u/]sf] kfOPg .

16. नापि मलयाङकनः- गाउिापिकावाट पनमााण भएका सडक तथा अनय पनमााण काराहरको िागत अनमान adf]lhd

नापि मलयाङकन िपन तयती न भएको दखिनछ । िागत अनमान अनमानमातर नािी गन हो पनमााण काराको िागत

अनमान अनसार हवह नापि मलयाङकन भएको दखिएकोि रिि नािी भएको छ भनन खथथती रहन । अतः परापवपिक

पनमााण थथिमान नग िागत अनमान / नापि पकतावमा सान मातर कारा नगरी पनमााण थथिमान गएर नािर नािी

गन वयवथथा गना िदाछ . 17. परहरी चौकीिा मापसक र २०००।- sf b/n] इनधन ममात afkt र २३,५००।- िचा ििको दखिरो । cGo 5'6

jh]6 Joj:yf ePsf] sfof{nosf nflu vr{ ug'{ pko'Qm ePg .

18. पवित िोि िररदको १४ थान वीि अनसार र १,०६,३००।- िचा ििको दखिरो । िोि पिनसी िातामा दाखििा

गरको परमाण gx'bfF िोि पररोग गरी पवित िा न पवसतार गरको परमाण समत िश gभएको अतः िोि पररोग गरी

पवित पवसतार गरको परमाण िश हन िदाछ । 19. सडक पनमााण ममात सममार गनािदाा िागत अनमानको तरारी तथा नािी मलयाङकन गदाा सवीकत 9frf अनसार

िमवा चौडा र उचा समतको पहसाव गरर िागत अनमान तरार गना िन र सोही अनसार नािी गरर उिभोकता

सपमपतिा भकतानी पदन िनमा पनमााण सडकहरको नािी मलयाङकन 9'jfgLsf] ;fwgjf6 पगटटी ढवानी गरको

टर ीिको र ६,०३,०२४।- भकतानी पद िचा ििको दखिरो । 9'jfgLsf] ;fwg भकतानी पदएकोि नाि िाच

भएको दखिदन । परापवपिक िा पिममवार वनाउन िदाछ । 20. ejg lgdf{0f jfkt pkef]Qmf ;ldltsf cWoIfnfO{ ? !$,$^,)*!.– e'QmfgL lbPsf] b]lvof] . ;f]

;DjGwdf b]xfo 5 . d]lzg/L cf}hf/ pks/0f k|of]u gx'g] / >dd'ns sfo{dfq pkef]Qm jf6

u/fpg ;lsg] Joj:yf 5 . pkef]Qmfn] pkef]u ug]{ ljsf; lgdf{0fsf] >dd'ns sfo{dfq u/fpg'

kg]{ x'G5 . pkef]u gug]{ sfo{ gePsf] g]kfn ;/sf/sf] ejg lgdf{0f sfo{ jf]nkqsf] dfWodjf6

u/fpg' kg]{df nfeu|fxLaf6 u/fPsf] b]lvof] .

21. ejg lgdf{0fsf] ? @(,&&,@$&.– sf] nfut cg'dfg :jLs[t ePsf]df ? @&,(),#!!.– sf] gfkL

d'NofÍg eO{ ? @$$^)*!.– e'QmfgL ePsf] 5 . ejg lgdf{0f sfo{sf] sfo{ ;DkGg ePsf] k|ltj]bg

k]z ePsf] 5}g / ejg lgdf{0f sfo{ cw'/f] g} /x]sf] / :jLs[t nfut cg';f/sf] sfo{ ;DkGg x'g

g;Sg] hfgsf/L k|fKt eof] ejg lgdf{0f sfo{ zL3| ;DkGg u/fO{ pkof]udf Nofpg] Joj:yf ug'{

kb{5 .

22. आरकर -२०५८ अनसार १० परपतशत clu|d s/ nfUg] Joj:yf 5 . :jf:Yo rf}sLn] #),))).– e'QmfgL

lbPsf]df oftfoft vr{ ? !$,$)).– df?tL uf8L ef8fdf lnPsf] hgfO{ !%,^)).– sf] e/kfO{ k]z

ePsf] 5 . clu|d s/ /sd ? !,%^).– s§f ug'{kg]{df s§f u/]sf] gb]lvPsf]n] c;'n x'g'kg]{ b]lvof] .

23. सवासथय चौकी वपनगामािा र ५०,०००।- भकतानी पदएको दखिरो । िािा र रातारात िचा र ३,०००।- ९

िनािा र ४००।- ि र ३,६००।- भकतानी पदएको र १६,०००।- को भरिा िश गरको छ । वीिaf6 िचा िचा

िखिएको ? १६,००० sf] s/ २४० दखििा गना िन b]lvof] ।



24. Ps ककरीट उिोग ८ मीटरको िोि २७ थान िररद गरको पवि अनसार र २,००,०००।- िचा ििकोमा पिनसी

िातामा आमदानी िनाएको छन 25. आरकर ऐ २०५८ अनसार १५ परपतशति s/ nfUg] Joj:yf 5 . एकि मपहिा वाखरािािनिा र

१०,००,०००।- भकतानी दीएको दखिरो । मिपमिाि िाररशरपमक र २७,०००।- िचा ििकोमा र ४०५०।- कर

कटटा गना िनमा र १,५०० मातर कटटा गरकोि निग कर वाितको रकम र २५५० असि हन िदाछ । 26. ltg{ afFsL – sd{rf/L ;+rosf]if ljleGg ? %!,)%).– bflvnf gePsf]n] ;dodf bflvnf x'g'kb{5 .

27. c;'n ug{ afFsL – k6s] ;jf/L s/ 7]s]bf/n] ?=#,)@,%)).– bflvnf gu/]sf]n] jflif{s @% k|ltzt

xhf{gf ;lxtsf] ?=#,&*,!@%.– c;'nLsf] sf/afxL u/]sf] b]lvPg .

28. ltg{ afFsL – blvnf jfsL gub ? *,(#,@^^.– bflvnf u/]sf] kfOPg 5fgljg u/L bflvnf

x'g'kb{5 .

29. gub bflvnf – of] jif{sf] gub ?=!$,*@$.– bflvnf ug{ afFsL b]lvPsf] 5 .

30. sd{rf/L sNof0f sf]if, gubsf] b}lgs clen]v, w/f}6Lsf] sf/f]af/ nufot z'? df}Hbft ;d]tsf]

lx;fa ;dfj]z gePsfn] oyfy{ ljj/0f k|dfl0ft ub}{g .

31. a}+s df}Hbft ?=((,(&).– gldNg'sf] / bflvnf ug{ afFsL bfloTj ;d]t ;dodf bflvnf gubf{ cfo–

Joon] sf/f]af/sf] oyfy{ lrq0f ub}{g .

32. lhG;L bflvnf – :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod %) adf]lhd k|fKt

lhG;L cfDbfgL afFwL e'QmfgL ug'{kg]{df cfDbfgL afFw]sf] kfOPg / gkfpg] df]jfOn ;'ljwf vl/b

u/]sf]n] vl/b ug]{jf6 c;'n u/L ?=@@,#)).#) bflvnf ug'{kg]{ b]lvG5 .

33. s/ – gf}+ hgf JolQmnfO{ e'QmfgL ?=@!,))).– n]Vbf ;f]sf] !% k|ltztn] x'g] clu|d s/ ?=@,(*$.–

s§f gu/]sfn] lhDd]jf/jf6 c;'n u/L bflvnf ug'{kb{5 .

34. df}Hbft / bfloTj –gub / clu|d s/ ;d]t ? !*,(^,&)!.– ;DjlGwt vftfdf bflvnf u/]s]f

kfOPg .

35. Ps सामदापरक कनदरsf] nflu र १,००,०००।- पदएकोमा फपनाचर िररदका u/]sf]df पिनसी िातामा आमदानी

िनाएको दखिएन .

36. Ps फपनाचर उिोगवाट 6]jn s';L{ िररद गरको वीि अनसार र ७२०३७।- िचा ििको दखिरो । pQm ;fdfg

पररोिनको िलदन । पिनसी आमदानी िनाएको परमाण िश हन िदाछ । 37. पविद वयवथथािनको िापग र २५,०००।- कोषमा िममा गरको दखिरो . ;f] cfly{s ljj/0fdf ;dfj]z u/]sf]

5}g .

38. मपहिा सिाििा र ६०,०००।- िचा ििको दखिरो । उकत काराकरम उििबध गराएको हो िलदन । फपनाचर

िररदको वीि िश गरको छ । पिनसी िातामा आमदानी िनाएको छन 39. gub afFsL – afsL gub ?=&^,$!^.– ldlt @)&$.!.@) df :yfgLo ;+lrt sf]if bflvnf ePsf]

5 .

#(=! फपनाचर िररद र ५०,०००।- भकतानी पदएको दखिरो र सवासथय चौकीि b/fh, s';L{, 6]jn िररदको र ४६,८९५।-

को जयामी जयािा बझको भरिा िश गरको छ । समानहर पिनसी िातामा आमदानी िनाएको छन .

#(=@ आरकर ऐन २०५८ अनसार १५ परपतशति s/ s§f ug'{kg]{ Joj:yf 5 . रोिनाहरको िागत अनमान तरारी

नािी मलयाङकन िररशरपमक Ps k|fljlwsnfO{ र ३९,८४५।- भकतानी पदएको दखिरो । िाररशरपमक भकतानी पददा हन

र ५,९७७।- कर कटटा गरर भकतानी पदन िनमा र ३९९।- मातर कटटा गरको दखिएकोि निग कर र ५७७८।- असि

गरी दाखििा हन िदाछ ।

#(=# पिछडावगा nlIft १४ िनािा बाखरािािनको र २३५० दखि र २४५०।- नगद पवतरण u/L र ३४,०००।- को भरिा

िश भएको छ । पवतरण गदाा वाखरा िािन u/]sf]आिार परामाण दखिदन . cg'bfg ljt/0f ug]{ sfo{{को अनतय हन

िदाछ ।

40. फपनाचर उिोगवाट फपनाचरहर िररद गरको वीि अनसार र १०९०००।- भकतानी पदएको दखिरो । िररद भएको

पिनसी सामानहर िातामा आमदानी िनाएको समत दखिदन ।

$)=! Ps ककरीट उिोगवाट १३ थान हरमिा ि िररदको र १९१२५०।- र हरमिा ि वयवथथािन र ८७५० ।- समत र

२,००,०००।- िचा ििको दिारो । हरमिा िहर पिनसी आमदानी िनाएको परमाण र हरमिा ि पररोग गरर सडक

तथा कलभटा पनमााणको िागत अनमान नािी मलयाङकन कन िश भएको छन ।

$)=@ सवासथय चौकीिा र ५००००।- भकतानी पदएको दखिरो । चौकीि ििा, पफलटरsf] वीि भरिा हर िश गरको छ ।

41. िररद भएका पिनसी सामानहर सवासथय चौकीको पिनसी िातामा आमदानी िनाएको छन।

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ? $* nfv ## xhf/ b]lvPsf] dWo] c;'n ug'kg]{ ? @ nfv $% xhf/

lgoldt ug'{kg]{ ? $! nfv ^^ xhf/ / k]ZsL ? $ nfv @@ xhf/ /x]sf] 5 .



hxbf ufpFkflnsf


ut jif{sf] ? & nfv (@ xhf/ / of] jif{sf] cfo ? & s/f]8 ## nfv %* xhf/ ;d]t ? &

s/f]8 $! nfv %) xhf/ cfo ePsf]df ? ^ s/f]8 %% nfv ! xhf/ vr{ eO{ ? *^ nfv $( xhf/

df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g .





;fdfgsf] lnnfd, dd{t hf]lvd If]qx/sf] klxrfg / kbsf] sfo{ ljj/0f agfO{ lhDdjf/L k'/f u/L

lgoGq0f k|0fnL tof/ u/L nfu' u/]sf] b]lvPg .











kb{5 .








kb{5 .








6. lhDd]jf/L 36L M lgsfosf] clGtd df}Hbft of] txn] ? $,)*#,@%*.– ;fg'{kg]{ ? @^,%*,)*$.–

;f/]sf]df 3l6 ? !$,@$,(&$.– 36L ;f/]sf]n] ;f]sf] k|df0f olsg u/]sf] kfOPg .

7. clu|d s/ M dlxnf ;Ghfnåf/f ^ dlxg] l;nfO{ s6fO{ tflnd ;Grfng u/L % hgfnfO{ cg'udg

k|lzIfs ?=(*,))).– e'QmfgL ubf{ ?=!$,&)).– clu|d s/ s§f gu/]sf]n] ;DalGwt lhDd]jf/af6

pQm s/ c;'n ug'{kb{5 .

8. j8f sfof{naf6 ePsf] cfDbfgL sf]ifdf bflvnf u/L vr{ ug'{kg]{df sfof{non] bflvnf gu/L ;f]e}m

vr{ u/]sf] x'Fbf o; k|sf/sf] vr{ olsg u/L afF8kmfF8 adf]lhd vr{ ug]{ Joj:yf u/]sf] kfOPg .

9. ;jf/L ef8f M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnoaf6 uf8L vl/b / ef8fdf lng gkfpg]

Joj:yf u/]sf] eP tfklg sfof{no k|of]hg sl/j $ dlxgfdf ?=%,)$,%!!.– OGwg ;d]t vr{

u/]sf] kfpg] b]lvPg . ;jf/L ;fwg pkof]udf OGwg ?=!,!@,%!%.– e'QmfgL ePsf] kfpg] cfwf/

b]lvPg .

10. @ sd{rf/LnfO{ sfo{;Dkfbgdf cfwfl/t k|f]T;fxg ? !,)*,))).– kfpg] cfwf/ b]lvPg .

11. k|df0f M :yfgLo cfly{s k|zf;g lgodfjnL )^$ sf] lgod-(_ df ljn e/kfO{ ;lxtdf >]:tf

/fVg'kg]{ Joj:yf 5 . jf6f]u|fe]n lhG;L bflvnf l;nfO{ d]l;g k|fljlws d"Nofªsg g/fvL ?



!%,^^,#^(.– vr{ n]Vbf oL zLif{ut vr{df k'i6fO{ ug]{ k|df0f k]z ePsf] kfOPg ;fljs dkmfl/sf

df]jfOn #$,))).– ;d]t ? !,@!,*%*.– gkfpg] / a9L e'QmfgL c;'n ug'{kb{5 .

12. bflvnf afFsL M s=;= sf]if, clu|d s/ / clGtd df}Hbft ;d]tsf] ? $&,%^@.– ;Djlgwt vftfdf

bflvnf u/]sf] kfOPg .

13. tnjL e/kfO{ ;+nUg gu/L ?=#$,&!(.– e'QmfgL u/]sf] b]lvof] .

14. lhG;L bflvnf M df]6/;fOsn ?=!,*%,$)).– df vl/b u/L e'QmfgL ubf{ lhG;L bflvnf u/]sf]

kfOPg .

15. df]jfOn ;]6 M hL ^!) ;fd';'ª df]jfOn ?=@*,&)).– vl/b u/]s]f kfOof] . ;f] lhG;L bflvnf

u/]sf] kfOPg . df]jfOn ;]6 vl/b ug]{ /fli6«o gLlt gePsf]n] c;'n ug'{kb{5 .

16. s/ M cfos/ P]g )%* sf] bkmf ** adf]lhd clu|d s/s§f ug'{kg]{ Jofj:yf 5 . s'g}df s/ Go"g

s§f, sltkodf 5'6 ;d]t ? !,%#,#$%.– k|f/lDes k|ltj]bgsf] Aoxf]/f / km5\of}{6 gePsf]n] c;'n

u/L blvnf ug'{kb{5 .

17. gub bflvnf M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgod $ df /l;b e/L a'emL ef}r/ p7fO{

cfDbfgL afFwL ef]lnkN6 a}+s bflvnf ug'{kg]{ Joj:yf 5 . uflj;df gubL /l;b e/L cfDbfgL

;dodf gug]{ / vftfjGbLdf dfu b]vfPsf]n] s'g ldltdf c;'n ePsf] xf] ;a} l/kf]{6af6 Plsg u/L

l9nf bflvnfsf] hl/jfgf ;lxt c;'n ug'{kg]{ b]lvG5 .

18. bflvnf afFsL M s=;= sf]if / clGtd df}Hbft ;d]t ? !!,$(,(^*.– ;DjlGwt vftfdf x:tfGt/0f

jf bflvnf u/]s]f 5}g .

19. df]6/;fOsn M ofdfxf df]6/;fOsn vl/b u/L ?=@,!%,$)).– vr{ u/]sf]df ;f] df]6/;fOsn lhG;L

vftfdf bflvnf u/]sf] kfOPg .

20. gub bflvnf M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgod $ df /l;b e/L a'emL ef}r/ p7fO{

cfDbfgL afwL ef]lnkN6 a}+s bflvnf ug'{kg]{ Joj:yf 5 . gubL /l;b cfDbfgL ;dodf gug]{ /

vftfjGbLdf dfu b]vfPsf]n] c;'n ;doj4 :ki6 gePsf]n] olsg u/L l9nf bflvnfsf] hl/jfgf

;lxt c;'n ug'{kb{5 .

21. lhG;L bflvnf –df]6/;fOsn vl/b u/L ?=@,!!,()).– e'QmfgL u/]sf] kfOof] . ;f]sf] cfDbfgL

clen]v ug'{kg]{df u/]sf] kfOPg .

22. df]jfOn vl/b –;fd;'ª Uofn]S;L df]jfOn ?=@%,))).– vl/b u/]sf] kfOof] . df]jfOn vl/b u/L

pknJw u/fpg] g]kfn ;/sf/sf] gLlt gePsf]n] vl/b ug{ gkfpg] x'Fbf c;'n ug'{kb{5 .

23. bflvnf / df}Hbft M s=;= sf]if / clu|d s/ ? $*,&*@.– ;DjlGwt vftfdf bflvnf u/]s]f kfOPg

;f] ;dodf bflvnf x'g'kb{5 .

24. a9L e'QmfgL M :yfgLo lgb]lzsf cf=k|= lgodfjnL )^$ sf] lgod ( df vr{sf] jLn e/kfO{

;lxtdf >]:tf /fVg'kg]{ ;fljs kfvl/of jfof]u|fe]n jf d'Nofªsg eGbf *&,**%.– j9L vr{u/]sf]

b]lvof] .

25. gub bflvnf – :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgod $ df /l;b e/L a'emL ef}r/ p7fO{

cfDbfgL afFwL ef]lnkN6 a}+s bflvnf ug'{kg]{ Joj:yf 5 . uflj;df gubL /l;b e/L cfDbfgL

;dodf gug]{ vftfjGbLdf dfq b]vfPsf]n] c;'n ePsf] xf] ldlt :ki6 /fv]sf] kfOPg . l9nf eP

bflvnfsf] hl/jfgf c;'n ug'{kg]{ b]lvG5 .

26. k"FhLut eQf – :yfgLo lgsfo ;|f]t kl/rfng sfo{ljlw, @)^( sf] k|s/0f !# df lgif]w ul/Psf]

k"FhLut zLif{saf6 ;lrjsf] dfl;s / k|f]T;fxg eQf ?=@#,))).– n]Vg gkfpg] x'Fbf ?=@#,))).–

;lrjaf6 c;'n ug'{kb{5 .

27. df]jfOn vl/b – df]jfOn ?=#$,))).– vl/b u/L e'QmfgL u/]sf] kfOof] . df]jfOn vl/b ug{ kfpg]

gLlt gePsf] l:ytLdf vl/b u/]sf]n] gkfpg] df]jfOn ;'ljwf ;DalGwt ;lrjaf6 c;'n ug'{kb{5 .

28. bflvnf afFsL – sd{rf/L sNof0fsf/L sf]if, clu|d s/ / clGtd df}hbft ;d]t ? (,#),^&!.–

;DjlGwt vftfdf bflvnf x'g'kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ? %@ nfv %& xhf/ b]lvPsf] dWo] c;'n ug'kg]{ ? # nfv $! xhf/

lgoldt ug'{kg]{ ? $( nfv !^ xhf/ afFsL /x]sf] 5 .



sfg]kf]v/L ufpFkflnsf

n]vfk/LIf0f k|ltj]bg ut jif{sf] ? % nfv ! xhf/ / of] jif{sf] cfo ? $ s/f]8 #@ nfv (% xhf/ ;d]t ? $ s/f]8

#& nfv (^ xhf/ cfo ePsf]df ? # s/f]8 %^ nfv $& xhf/ vr{ eO{ ? *! nfv $( xhf/ df}Hbft


















kb{5 .








kb{5 .

5. a/a'emf/y M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=!=!=#÷$&( ldlt







6. o; tx cGtu{t xfn & j8f kl5 ;a} j8fdf vftf vf]nL vr{ / cfo bflvnf ug]{ Joj:yf u/L

sfg"g k|lts"n x'g] u/L cfly{s sf/f]af/ u/fPsf]n] lgoGq0f ug'{kb{5 .

7. clu|d s/ M cfos/ P]g, @)%* sf] bkmf ** / *( df s/ s§f ug'{kg]{ Joj:yf 5 . ufpkflnsf /

;fljsn] k|f/lDes k|ltj]bg jdf]lhd $@,&&%.– clu|d s/ Go"g dfq s§f u/]sf]n] jfsL ;f] /sd

c;'n ug'{kb{5 .

8. uf8L ef8f M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] kl/kq adf]lhd uf8L ef8fdf lng

ldNg] b]lv+b}g . sfof{non] Ps 6«fen; P08 6';{af6 b}lgs ?=#,%)).– sf] b/n] ;Dd @ dlxgfsf]

?=@,!#,%)).– vr{ n]v]sf] ldNg] b]lvPg . sf/0f / cf}lrTosf] cfwf/df ;'ljwfsf] Joj:yfkg

ug'{kb{5 .

9. u'0f:t/ M kfZj{lrq lgdf{0f / k|f/lDes tYofÍ ;+sng / k|ltj]bg tof/L sfd afkt b]xfosf]

kmd{nfO{ ?=&,@@,)&).– e'QmfgL lbPsf]df kfZj{lrq / k|:t'tLs/0f k|fKt u/]sf] 5}g . pQm

k|:t'tLs/0f u'0f:t/ k|dfl0ft ug]{ cfwf/ /x]g .



10. lhG;L bflvnf M Ps 6]«8;{af6 ?=@,!!,()).– df]6/;fOsn vl/b u/]sf]df lhG;L bflvnf b]lvPg .

df]6/;fOsn bflvnf u/L lhG;L cWofjlws ug'{kg]{ s=;=sf]if / clu|d s/ ;d]t ? (!,(%@.–

n]vfk/LIf0f cjlws ;DjlGwt vftfdf bflvnf u/]sf] kfOPg .

11. lje/kfO{ M :yfgLo lgsfo cf=k|= lgodfjnL @)^$ sf] lgod ( df vr{ k|dfl0ft ug]{ ljn e/kfO{

;lxtdf n]vf /fVg'kb{5 . kfZj{lrq, Kof8ljt/0f, kmlg{r/ bflvnf, ;f]nf/ Kofgn/ lxdkfOk l;nfO{

d]lzg ^ j6f ;fljs / xfn]sf] txsf] ? #*,&^,&@#.– vr{ ubf{ ljn e/kfO{ k|dfl0ft u/L clen]v

/fv]sf] 5}g .

12. gub afFsL – z'? gub?=!,!&,!(&.– / clGtd df}Hbft ?=!,)*,@$@.– /x]sf]df gub df}Hbftaf6

sf/f]af/ ePsf] :ki6 x'g cfpFb5 . gub ;dodf a}+s bflvnf x'g] u/]sf] b]lvPg . ?=*,!!#.– sf]if

vftfdf n]vfk/LIf0f cjlwdf bflvnf u/]sf] 5}g .

13. bflvnf / df}Hbft – s=;=sf]if / clu|d s/ ? $^,**#.– ;DjlGwt vftfdf bflvnf u/]s]f kfOPg .

14. s/ – s/ bflvnf afls ? *$,*%%.– ;dodf s/ bflvnf gug]{ ;lrjnfO{ ;hu u/fpg' kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ? $( nfv && xhf/ b]lvPsf] dWo] c;'n ug'kg]{ ? ! nfv @* xhf/

lgoldt ug'{kg]{ ? $* nfv $( xhf/ afFsL /x]sf] 5 .



s6x/L ufpFkflnsf


ut jif{sf] ? $ nfv $ xhf/ / of] jif{ % s/f]8 %) nfv @% xhf/ ;d]t ? % s/f]8 %$ nfv

@( xhf/ cfo eO{ ? % s/f]8 #@ nfv @* xhf/ vr{ u/L ? @@ nfv ! xhf/ df}Hbft afFsL 5 . ;f]

sf/f]af/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfo 5g\ M–

1. ;+:yfut ;'zf;g / ljQLo hjfkmb]lxtf– आमथक कायविधी मनयमािली,२०६४ को मनयम ४५ मा अमधकार परापत अमधकारील सरकारी रकम मनकासा दरिरा िा िच गरा मनयममतता, ममतवययीता, कायरकषता,परभािकारीता र औसचतयको दविकोणल आमरानी,िच,लिा र तयसको सजनसी, नगर मौजरात तथा आमथक कारोबार समबनधी वयिसथा र मनयम पयापत छन र मतमनहरको पालना गरीएको छ भनन करामा विशवसत हनपन उललि छ।सो बार विततीय जिाफरवहता तथा उततररावयति पालनाको ससथती मलयाङकन गरा सिागराही सिग अनतरविया गन गरको, जोसिम पवहचान, समयमा असततयारी, समयमा बजट, कमचारीलाइ अमधकार र सजममिारी, जनशसि अभाि,

सजनसी सामानको वयिसथापन, सिा परिाह, कायिमको अनगमन तथा मलयािकन आदर गन गरको पाइएन । परrlnt lgoddf ePsf ;a} Joj:yfsf] kfngf u/L ljQLo hjfkmb]xLtfnfO{ ;'b[9

agfpg Wofg hfg h?/L b]lvG5 .

2. k"jf{wf/ ljsf; M ;+3Lo ;+/rgf lzif{sdf k"lhut tkm{ ?*,)),))).– / ;+rfng tkm{ ?

@),)),))).– ;d]t s"n ? !,)),)),))).– lgsf;f u/L k"lhut tkm{ ? #^,*!,&!^.– / rfn' tkm{

? !&,((,(((.– ;d]t? %$,*!,&!%.– vr{ eO{ ? $%,!*,@*$.– afFsL /x]sf] 5 .

2.1. ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod *% -!v_ df pklgod -!_ / -!s_ df h'g;'s} s'/f

n]lvPsf] eP tfklg Ps cfly{s jif{df Ps} k6s jf k6s k6s u/L ;LdfeGbf a9L /sdsf] jf

Pp6} JolQm, kmd{, sDkgL jf ;+:yfaf6 Ps k6seGbf a9L ;f]em} vl/b ug{ g;lsg] pNn]v 5 .

ljleGg ;fdfg vl/bdf ? @^ nfv @% xhf/ vr{ u/]sf]df ;f]em} vl/b u/L e'QmfgL u/]sf] 5 .

k|lt:kwf{ljgf vl/b ubf{ u'0f:t/ / d"Nodf Plsg x'b}g .

2.2. rfn' vr{af6 cg'udg d"Nofg+sgdf ? %) xhf/ vr{ ubf{ cg'udg d"Nof+sg k|ltj]bg k]z ePsf]

5}g . of]hgfut cg'udg d"Nof+sg ePsf] xf] :ki6 cj:yf / ug'{kg]{ ;'wf/ ;fjwfgLx? ckgfpg'

kg]{ xf] :ki6 cg'udg k|ltj]bg k]z x'g'kb{5 .

3. ejg tnf yk? @),^!,$*(.– df ;DkGg u/L pkef]Qm ;ldltnfO{? *,&*,$@^.– e'QmfgL lbPsf]

;f]sf] sfo{ ;DkGg k|ltj]bg k]z x'g'kb{5 .

4. cfos/ P]g, @)%* sf] bkmf ** df ;]jf z'Nssf] e'QmfgLdf !% k|ltzt sclu|d s/ s6\6f ug'{kg]{

Joj:yf 5 . @) hgfnfO{ # dlxg] cjlwsf] cfwf/e"t sDKo'6/ tflnd lbP jfkt Ps tflnd

s]Gb|nfO{ ? $),))).– e'QmfgL lbPsf] 5 . ;]jf k|bfosn] s/ lahs hf/L gu/]sf] / clu|d s/

;d]t s6\6f gu/]sf]n] ? ^,))).– c;"n ug'{kb{5 .

4.1. hUuf wgL clen]v cBfjlws u/LPs JolQmnfO{ ? @%,))).– z'Ns e'QmfgL ubf{ s/ s§f

gu/]sf]n] ? #,&%).– s/ c;"n ug'{kb{5 .

4.2. s/ s6\6f u/]sf] ? (#,^^).–bflvnf gu/]sf]n] ;f] /sd /fh:j bflvnf x'g'kb{5 .

5. k]ZsL km5\of}{6 ubf{ b]lvPsf Joxf]/fx? b]xfo 5g\ M–

5.1. :jo+;]ljsfsf] kfL/>lds lb+bf Ps sd{rf/Lsf] ? %,($).– / csf]{ sd{rf/LnfO{ ? %,($).– ;d]t?

!!,**).– ekf{O{ ;+nUg gePsf]n] bflvnf x'g'kb{5 .

5.2. ljleGg ljBfnox?nfO{ z}lIfs ;fdu|L tyf lgdf{0f /sd e'QmfgL lbPsf] 5 . z}lIfs ;+:yf dd{t

tyf lgdf{0f nufotsf sfo{sf] nflu lhNnf lzIff sfof{noaf6 ;|f]t pknJw u/fOg] x'Fbf sfddf

bf]xf]/f] gkg]{ ;|f]t lbg'kg]{df ljBfnosf ljn e'QmfgL u/]sf] kfOof] . k|s[ltsf sfo{df bf]xf]/f]

cfZj:t x'g] l:ylt /x]g . ljBfno / afn ljsf; s]Gb|nfO{ e'QmfgL?=@,%%,!!%.–sf] ljj/0f

;lxtsf] hfgsf/L lhNnf lzIff sfof{no df]/ËnfO{ lbg'kb{5 .

5.3. Ps kz' cf}ifwL vl/b ? %),))).–n]v]sf]df sfo{s|d :jLs[t ;+nUg u/]sf] kfOPg . ctM ;f] sf]

cfwf/ k|df0f k]z x'g'kg]{ / clu|d s/ s6\6f gu/]sf]n] s/ c;"n u/L /fh:j bflvnf x'g'kb{5 .

5.4. 6fOk k|ltlnkLsf] ljn /fvL ;/;kmfO{ sfo{s|dsf] vr{ n]v]sf]n] b]lv+bf ljn ekf{O{ ;+nUg u/L vr{

n]v]sf]? !(,))).– c;"n x'g'kb{5 .

6. ;fljs ynfxf k]ZsL km5\of}{6af6 b]lvPsf Joxf]/f lgDgfg';f/ 5 M–

6.1. ljleGg ljBfnox?nfO{ z}lIfs ;fdu|L tyf lgdf{0f dd{t jfktsf] e'QmfgL lbPsf] 5 . tL

ljBfnox?df dd{t tyf lgdf{0fsf sfo{sf] nflu ljifout /sd pknJw u/fOg] x'Fbf sfddf bf]xf]/f]



gkg]{ u/L;dGjo u/L /sd lbg'kg]{df ljn e'QmfgL u/]sf] kfOof] . sfo{df bf]xf]/f] e'QmfgL ePsf]

cfZj:t x'g] l:ylt /x]g . ljBfno, afn ljsf;nfO{ ?6,59,250/- vr{sf] ljj/0f ;lxtsf]

hfgsf/L ljifout sfof{nonfO{ lbg'kb{5 .

6.2. Ps j8f ;lrjn] ? !,)),))).– e'QmfgL lnPsf]df a}7s eQf ? !*,))).– n'uf eQf # hgfsf] ?

@@,%)).– / cltly vfhf ? !$,&)).– ;d]t s"n ? %%,@)).– sf] ljn ekf{O{ ;+nUg ePsf]n]

lan ekf{O{eGbf a9L lnPsf] ? $$,*)).–;lrjaf6 c;"n ug'{kb{5 .

7. ;fljs ynfxf :yfgLo lgsfosf] n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo 5 M

7.1. utsf] gub ? #),!!!.– / a}s ? %$,@^&.– ;lxt? *$,#&*.– lhDd]jf/L ;f/]sf] 5 . lhDd]jf/L

;lxt of] jif{sf] cfo ? !,@@,$),^^&.– / Joo ? !,@!,^^,*)).– e} ? &#,*^&.– afsL /x]sf] 5 .


7.2. vr{sf ljn ekf{O{, nfut cg'dfg,sfo{ ;DkGg k|ltj]bg,cg'udg ul/Psf]df ;f] sf] k|ltj]bg,vl/b

ul/Psf]df ;f] sf] vl/b cfb]z ,lhG;L bflvnf k|ltj]bg ;+nUg u/L vr{ n]Vg' kb{5 . ? %,!#,#^#.–

vr{ ubf{ k|df0f sfuhft ;+nUg gu/]sf]n] vr{ :ki6 ePg . k|dfl0ft sfuhft ;+nUg gu/L vr{

n]Vg]nfO{ lhDd]jf/ agfO{g'kb{5 .

7.3. Ps z}lIfs ;+:yfnfO{;|f]t pknJw u/fpFbf bf]xf]/f] gk/]sf] Plsg u/L ljifout sfof{no;+u ;dGjo

u/L cfjZos 5fgljg u/L ? $,#),))).–sf] bf]xf]/f] k/] gk/]sf] olsg x'g'kb{5 .

8. ;fljs ef}8fxf :yfgLo lgsfosf] n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo 5 M

9. b'O{ JolQmn] vfgfsf] ljn vr{? $!,&().–vr{ u/]sf] b]lvof] . vfgf vr{slG6Gh]G;Laf6 n]Vg ldNg]

gb]lvPsf]n] ;f] c;"n x'g'kb{5 .

10. Ps z}lIfs ;+:yfnfO{ vfgf ;'ljwf pknJw u/fO{ ? !,(@,@)).– vr{ ubf{ vr{ bf]xf]/f] gk/]sf]

cfZj:t x'g ;lsPg . ljifout lgsfo;+u ;dGjo u/L bf]xf]/f] k/] gk/]sf] olsg x'g'kb{5 .

11. b'O{ JolQmnfO{ kmf]6f]skL / vfgf ;'ljwf ljn /fvL ? @,(),**.–vr{ u/]sf] . slG6Gh]G;Laf6 vfgf

afkt e'QmfgL ug{ ldNg] gePsf]n] 5fgljg u/L c;"n ug'{kb{5 .

12. cg'udg lg/LIf0f u/L ? %*,))).–vr{ u/]sf] 5 . sfo{/t lgsfosf] sfo{qmd lg/LIf0f ubf{ ;'ljwf

lg0f{osf ;fy} lg/LIf0f cg'udg k|ltj]bg ;dfj]z 5}g eg] ut jif{sf] e'QmfgL afsLsf] k|dfl0ft

ljj/0f g/fvL o; jif{ vr{ n]Vg gldNg] ePsf]n] ;f] c;"n x'g'kb{5 .

13. cg'udg d"Nof+sg eQf ? (,))).– sG6]Gh]G;Laf6 vr{ n]v]sf]df cg'udg :ki6 u/]sf], of]hgf

gv'n]sf]n] ;f]sf] k|ltj]bg k]z x'g'kb{5 .

14. sG6]Gh]G;L vr{ ? !(,%^).–ljljw ljn /fvL sG6]Gh]G;Laf6 ug{ ldNg] ljljw vr{ ul/Psf] x'Fbf ;f]

c;"n x'g'kb{5 .

15. Ps JolQmn] l/rfh{ nufot ljljw ljn ;+nUg u/L? $),))).– e'QmfgL lnPsf] b]lvof] .

sG6]Gh]G;Laf6 e'QmfgL ug{ ldNg] gb]lvPsf]n] ;f] c;"n x'g'kb{5 .

16. df]6/;fOsn ! yfg vl/b u/L ? @,!!,()).– vr{ u/]sf]df ;f] df]6/;fOsn lhG;L bflvnf u/]sf]

gb]lvPsf]n] btf{ u/L lhG;L cfDbfgL u/]sf] k|df0f k]z x'g'kb{5 .

17. ejg dd{t? @,&%,))).– k]ZsL lnO{ k]ZsL km5\of}{6 ubf{ df6f] lu6L jfn'jf vl/b / Hofnf

ljt/0fsf] ekf{O{{ ;+nUg u/]sf] kfOof] . pkef]Qmf ;ldltsf cWoIfn] ? @,)),))).– sf] k|dfl0f x'g]

sfo{s|d,nfut cg'dfg,gfkL lstfa tyf sfo{;DkGg k|ltj]bg ;d]t ;+nUg gePsf] tyf

pkef]Qmfaf6 ;DkGg ul/;s]sf] sfd b]vfP/ bf]xf]/f] vr{ af/]df cfZj:t x'g] cj:yf gePsf]n]

5fgljg u/L ;f] c;"n x'g'kb{5 .

18. rkL{sf] 9Ssg agfO{ ? (&,#&).–vr{ n]Vbf nfut cg'dfg,sfo{;DkGg / 9Ssg ljt/0fsf] k|df0f

;+nUg gu/L las|]tfsf] ljn adf]lhd ;DalGwtnfO{ e'QmfgL ug'{kg]{df gu/L cfkm}n] e'QmfgL lnPsf]

x'Fbf sfo{ ;DkGg ePsf] xf] egL cfZj:t x'g ;Sg] cj:yf /x]g . of] af/] 5fgljg u/L sfo{ ;DkGg

ePsf] k|df0f ;lxt 9Ssg ljt/0f ePsf] k|df0f k]z x'g'kb{5 .

19. @ yfg Nofk 6k vl/b u/L ? !,&#,))).–vr{ n]v]sf] 5 .;fdfg lhG;L bflvnf u/]sf] 5}g . ctM

tL ;fdfgsf] cj:yf v'Ng] / lhDddf /x]sf] olsg u/L lhG;L vftfdf bflvnf k|df0f k]z x'g'kb{5 .

20. cfGtl/s n]vfk/LIf0faf6 cf}NofOPsf Joxf]/fx? n]vfk/LIf0f x'g' cufj} c;"n km5\of}{6

ul/;Sg'kg]{df ? 14,32,207/- c;'n tyf k|df0fsf] ;DaGwdf xfn;Dd klg c;"n km5\of}{6 u/]sf]

b]lvPg . ctM ;f] Joxf]/fx? c;"n km5\of}{6 x'g'kb{5 .

a]?h'sf] l:ylt

of] jif{ n]vfk/LIf0fjf6 ? @( nfv %# xhf/ z'? a]?h' /x]sf] dWo] c;'n ug'{kg]{ ! nfv !$ xhf/

lgoldt ug'{kg]{ ? @* nfv #( xhf/ afFsL /x]sf] 5 .



s]/fjf/L ufpFkflnsf


utsf] ? !^ nfv %# xhf/ / of] jif{ $ s/f]8 % nfv !& xhf/ ;d]t ? $ s/f]8 @! nfv &)

xhf/ cfo eO{ ? # s/f]8 $) nfv @% xhf/ vr{ u/L ? *! nfv $% xhf/ df}Hbft 5 . ;f]

sf/f]af/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfo 5g\ M




2. ;fljs kf6L M cfGtl/s >f]tjf6 ?=#&,%*!.– gub cfDbfgL ePsf] b]lvG5 . gub a'lemlnPsf]

gubL /l;bsf] k|ltlnkL ;dfa]z u/]sf] kfOPg . k|fKt ePsf] gub # lbg leqbflvnf ug'{kg]{

ePtfklg klxnf] # dlxgfsf] cfGtl/s cfo ?=#&,%*!.– Psd'i6l9nfu/L bflvnf u/]sf] kfOof] .

3. ;fljs ofªzLnf M :6]zg/L ;fdfg vl/b u/L sG6]Gh]G;Laf6 ? @^,))).– vr{ u/]sf] 5 . vl/b

ul/Psf ;fdfgsf] s/ lahs ;d]t ;+nUg kfOPg . lhG;L vftfdf bflvnf ePsf] ;d]t b]lvPg .

4. clkm; 6]jn agfO{ ? %,))).– e'QmfgL vr{ u/]sf] 5 . ;f] ;fdfg lhG;L cfDbfgL gu/]sf]n] lhG;L

;|]:tf cBfjlws ug'{kb{5 .

5. cg'udg? !),))).– vr{ ubf{ cg'udg k|ltj]bg ;dfj]z ePg .

6. ljB't lj:tf/sfo{ jiff{Gtdf sfo{;DkGg ug]{u/L ? !),)),))).– / of]ubfg ? !,(!,)%%.– ;d]t ?

!!,(!,)%%.– df;Demf}tf ePsf] 5 . ;f] sf] ljn ekf{O{ eP klg sfo{;DkGg k|ltj]bg? @,@*,##%.–

ePsf]n] ? !!,(!,)%%.@& sf] sfo{;DkGg k|ltj]bg k]z x'g'kb{5 .

7. of] jif{sf] cfiff9 @) df sfo{;DkGg? #%,@!,^(%.–;Demf}tf u/]sf]df ;fljs lgsfojf6 ?

%,)),))).– dWo] ? $,%),$(&.)) vr{ n]v]sf] 5 . ;f] sfo{;DkGg ePsf] sfo{;DkGg k|ltj]bg

k]z x'g'kb{5 .

8. txlan df}Hbft?=#@,)))÷– a}+s bflvnf ubf{ ;Ssn g/flv cfo u/]sf] b]lvof] . cfGtl/s

x:tfGt/0f sfo{ ubf{ cfo bflvnf eP ljgf g} k|df0f/fv]sf] kfOof] .

9. leGgtf M cfly{s ljj/0fn] df}Hbft k/LIf0f ;fljs lgsfosf] ?=$,&&,!@)÷– / vr{ ?=$,$(,)*@.–

eO{ km/s?=@*,)#&÷– /x]sf] kfOof] . k"FhLut vr{?=!!,$!,))).– / cfly{s ljj/0fdf

?=!!,$),()).– /x]sf] b]lvbf km/s ?=!)).– b]lvPsf] 5 . ctM a}+s gubL lstfa cg';f/ cfly{s

ljj/0f agfpg' kb{5 .

10. s/ sl§ M cfos/ P]g, @)%* sf] bkmf () -$_ df clu|d cfos/ sl§ ul/Psf] /sd dlxgf

e'Stfg ePsf] @% lbgleq bflvnf ug'{kg]{ Joj:yf 5 .bf];|f] rf}dfl;s;Dd sl§ eO{ bflvnf ug{

afFsL /x]sf] s/ lgod cg';f/ /fhZj bflvnf gu/Lt];|f] rf}dfl;sdf ?=%^,!$$.– Psd'i6 /fhZj

bflvnf ePsf] b]lvof] .

11. cfGtl/s n]vfk/LIf0faf6 cf}NofOPsf Joxf]/fx? n]vfk/LIf0f x'g'eGbf klxn] g} c;"n km5\of}{6

ug'{kg]{dff n]vfk/LIf0f cjlw ;Dd klg km5\of}{6 gu/]sf]n] cf}NofPsf] Joxf]/f c;"n km5\of}{6

x'g'kb{5 . lhG;L Joj:yfdf ;'wf/, e'QmfgL lb+bf a'emfPsf] e/kfO{, sfo{qmdsf] nfut cg'dfg

;lxtsf] k|:tfj k]z, oy]i6 k|df0f ljgf lgdf{0f Joj;foLnfO{ e'QmfgL cflbsf] k|df0f k]z x'g'kg]{df

;f] ePsf] kfOPg .? !,)),))).– vr{ n]v]sf]df ? &,*@%.– sf] ljn 36L /fv]sf]n] ljn ekf{O{

eGbf a9L vr{ n]v]sf] c;'n ePsf] ;d]t gkfO{Psf]n] cf}NofPsf] Joxf]/f km5\of}{6df tbf?stf

b]vfpg' kg]{ b]lvG5 .

12. ;fdfgsf] ;+/If0f Pj+ x:tfGt/0f – cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod %! df ;/sf/L

lhG;L ;fdfg xflg gf]S;fgL gx'g] u/L ;+/If0f ug]{ bfloTj sfof{no k|d'vsf] x'g] pNn]v 5 . o;}





jf ljefun] To:tf] ;fdfg lng] lbg] Joj:yf ldnfpg' kg]{ pNn]v 5 . g]kfn ;/sf/n] @)&#.!!.@&

ut] b]lv ;fljssf ufpkflnsf?nfO{ gofF ;+/rgf cg';f/ s]/fjf/L ufpkflnsfdf ufEg] lg0f{o

ePsf] / cfly{s sf/f]af/ x:tfGt/0f ug{ nufPsf]df 3/, hUuf, df]6/, df]6/;fOsn, 6]lnlehg,

sDKo'6/, Nofk6k, lk|G6/, b/fh, ;f]kmf nufot ljleGg lsl;dsf lhG;L ;fdfgsf] nut tof/ u/L

x:tfGt/0f ug{ nufPsf] b]lvPg . lhG;L ;fdfg x:tfGt/0f x'g g;Sbf nut uf]ndfn x'g ;Sg],

;fdfgsf] b'?kof]u x'g ;Sg] / ;fdfg x/fpg ;Sg] ;Defjgf /x]sf] b]lvFbf cljnDa lgDgfg';f/

ufpkflnsfdf /x]sf ;Dk"0f{ lhG;L ;fdfg nut v8f u/L xfn uflePsf] gu/kflnsf jf dGqfnon]

tf]s]sf] ;/sf/L lgsfodf bflvnf ug'{kg]{ b]lvG5 .

a]?h'sf] l:ylt

of] jif{ n]vfk/LIf0fjf6 ? ! nfv !! xhf/ z'? a]?h' /x]sf] dWo] c;'n ug'{kg]{ ? ^$ xhf/

lgoldt ug'{kg]{ ? $& xhf/ afFsL 5 .



ldSnfh'Ë ufpFkflnsf


ut jif{sf] ? @) nfv ## xhf/ / of] jif{ ^ s/f]8 %% nfv ^@ xhf/ ;d]t ? ^ s/f]8 &% nfv

(% xhf/ cfo eO{ ? % s/f]8 ^! nfv *^ xhf/ vr{ u/L ? ! s/f]8 !$ nfv ( xhf/ df}Hbft afFsL 5 .

;f] sf/f]af/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfo 5g\ M–




2. :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod * df vr{ zLif{sdf ah]6 k/]sf] eP

vr{ ug'{kg]{ Joj:yf 5 . ;fljs lgsfosf] ah]6 k|lt dlxgf ? !),))).– sf b/n] ? !,@),))).–

OGwg Ps ;'/Iff lgsfosf] vr{ n]v]sf] 5 . vr{ n]Vg gkfOg] x'Fbf lgoldt u/L bf]xf]/f] gkg]{ u/L

vr{ Joj:yfkg ug'{kb{5 .

3. cfly{s sfo{ljlw lgodffjnL, @)^$ sf] lgod #^-s_ cg';f/ ljn ljhs j]u/ e'QmfgL ug{ gx'g]

pNn]v 5 . sfof{non] Ps Joj;foLnfO{ ? #,#^,^(&.– e'QmfgL ubf{ ljhs a]u/ e'QmfgL

u/]sf]n];f]sf] k|df0f k]z x'g'kb{5 .

4. cfly{s sfo{ljlw P]g, @)%% sf] bkmf !#-!_ df lhDd]jf/ JolQmn] cfkm\gf] lhDdfdf cfPsf] ;/sf/L

lhG;L & lbgleq bflvnf u/L ;|]:tf v8f ug'{kg]{ Joj:yf 5 . vl/b ePsf] ? %,$(,#%&.– sf

;fdfgx? bflvnf u/]sf] b]lvPg . vl/b u/]sf ;fdfg lhG;L bflvnf ug'{kb{5 .

5. ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@% df lgdf{0f sfo{sf] gfkL lstfa / sfo{ ;DkGg

k|ltj]bg ;d]t x'g'kg]{ Joj:yf u/]sf] 5 . dd{t u/]sf]? (#,%)).– gfkL lstfa, sfo{;DkGg tof/

gu/L vr{ n]v]sf] 5 .

6. ;fljs dw'dNnf M lgdf{0f sfo{ u/L ubf{ lgodfg';f/ s/ s6\6L u/]sf] ? %@,^(%.– dWo] ?

$),!%#.– hDdf u/]sf]n] afFsL ? !@,%$@.– /fh:j bflvnf ug'{kg]{ b]lvPsf] 5 .

7. Ps JolQmnfO{ ? !,)),))).– k]ZsL lbO{ ? *!,!$$.– km5\of}{6 u/]sf]n] afFsL ? !*,*%^.–

b]lvPsf] c;"n x'g'kb{5 . lgsfon] cGTodf? ^$,##,#(@.– tyf k]ZsL ? %(,&^,&^*.– b]vfPsf]n]

36L df}Hbft ? $,%^,^@$.– 5fgljg u/L c;"n x'g'kb{5 . o; af/] 5nkmn x'Fbf gub} bflvnf x'g

cfPsf] hfgsf/L u/fPklg bflvnf ePsf] :ki6 ePg . l:ylt Plsg u/L c;"n ug'{kb{5 .

8. ;fljs 6fF8L M cfos/ P]g, @)%* sf] bkmf (! df clu|d s/ s6\6f u/]sf] csf]{ dlxgfsff] @%

ut] leq bflvnf ul/;Sg'kg]{ Joj:yf 5 . j8fn]? !$,^!*.– bflvnf ug{ afFsL /fv]sf]n] lz3|

bflvnf ug'{kb{5 .

8.1. ;|]:tf cg';f/ ? #,$$,(#^.–cfDbfgLePsf]df cfly{s ljj/0fdf ? #,$$,$#).– 36L bflvnf?

$,%)).– bfdsfd ug]{jf6 c;"n ug'{kb{5 .

8.2. cGo cfodf cfly{s ljj/0fdfk/]sf] ? !,*$,!().– 5 / cfo vftfdf hf]8hDdf ubf{ ? !,(#,!().–

b]vfPsf]n] 36L? (,))).– bfdsfd ug]{af6 c;"n x'g'kb{5 .

8.3. a}7sdf vfhf vr{sf] * a}7ssf] k|lt ? %)).– sf b/n] ( hgfn] ? #^,))).– gub} a'em]sf]

lgoldt b]lvPg .

8.4. cfly{s sfo{ljlw P]g, @)%% sf] bkmf !#-!_ df lhG;L ;fdfg vl/b u/]kl5 cfkm\gf] lhDdfsf]

lhG;L ;fdfg & lbg leq bflvnf ug'{kg]{ Joj:yf eP klg ;fdfg ? $,)*).– sf] bflvnf u/]sf]

b]lvPg . Ps ;Knfo;{jf6 ? #),&%).– sf ;fdfg vl/bdf !% k|ltztn] s/ s6\6f gu/]sf] ?

$,^!@.– c;"n u/L bflvnf ug'{kb{5 .



9. ;fljs /ldt] vf]nf ufpF ljsf; ;ldlt M ;|]:tfdf ? @*,(*(.– / a}sdf ? $&,%)).– /x]sf]df

cfo Joo ljj/0fn] ? @,(*(.– dfq /x]sf]n] bfdsfd ug]{af6 36L? $&,%)).– c;"n x'g'kb{5 .

10. /ldt]vf]nf uflj;sf]sf] cfDbfgLsf] ;|]:tf n]vfk/LIf0fdf k]z ePg .

11. xl6of 7]Ssf !,!^,))).– dfPs JolQmnfO{? ($,)&%.– k|fKt ePsf] b]lvPsf]n] ? @!,(@%.)) k|fKt

eO{ afFsL ? &@,!%).– c;"n x'g'kb{5 .

12. cfGtl/s n]vfk/LIf0faf6 cf}NofOPsf] Joxf]/fx? c;"n km5\of}{6 x'g'kb{5 .

12.1. cfb]z j]u/ vr{ ug{ gx'g] / vr{sf ljn ekfO{ ;lxt vr{ ug{ kg]{df ? !,@%,))).– vr{ ubf{ ;f]

k|df0f ;+nUg u/]sf] 5}g eg] w'kf{ ;8s lgdf{0f u/L ? !,@%,))).– vr{ ubf{ nfut cg'dfg

ldn]sf] b]lvPg . ctM lgodfg';f/sf] k|dff0f sfuhft ;+nUg u/L e'QmfgL ug'{kb{5 .

12.2. k|fKt lhG;L ;fdfg lhG;L cfDbfgL hgfpg'kb{5 . ;fdfgsf] ? #%,&@(.– vl/b ubf{ ;fdfgx?

lhG;L bflvnf gu/]sf]n] lhG;L bflvnf x'g'kb{5 .

13. ;fljs dw'dNnf ufpF ljsf; ;ldlt M clwsf/ k|fKt clwsf/Lsf] cfb]z j]u/ vr{ ug{ gx'g] /

vr{sf ljn ekfO{ j]u/ vr{ ug{ gx'g]df glb lgoGq0fdf nfut cg'dfg / gfkL lstfa j]u/ ?

$,)),))).– vr{ n]v]sf] 5 eg] ljn ekf{O{ j]u/ j8f d~rsf] ? %$,))).– vr{ n]v]sf] 5

.lgodfg';f/sf ? $,%$,))).– k|df0fx? k]z x'g'kb{5 .

13.1. lhG;L ;fdfg lhG;L cfDbfgL hgfpg'kb{5 . ljleGg @ ef}r/jf6 vl/b ePsf];fdfg?

!,@*,*&).– ;fdfgsf] lhG;L bflvnf u/]sf] k|df0f k]z x'g'kb{5 .

13.2. cfos/ P]g, @)%* adf]lhd e'QmfgLdf s6\6f u/]sf] clu|d /sd oyf ;dodf bflvnf x'g'kb{5 .

of] jif{df s6\6f u/]sf] clu|d ? @!,$@#.– bflvnf u/]sf] 5}g . s/ bflvnf x'g'kb{5 .

14. ;fljs 6fF8L ufpF ljsf; ;ldlt M lhDd]jf/ JolQmsf] cfb]z j]u/ vr{ ug{ gx'g] / vr{sf ljn

ekfO{ j]u/ vr{ ug{ gx'g] Joj:yf 5 . nfut cg'dfg / gfkL lstfa g/fvL Ps vfg]kfgL

of]hgfnfO{ ? %%,%)).– e'QmfgL u/]sf] k|df0f k]z x'g'kb{5 / ? #@,*)).– ljn ekf{O{eGbf a9L

vr{ n]v]sf]n] ;f] a9L /sd bfdsfd ug]{af6 c;"n x'g'kb{5 .

14.1. lhG;L ;fdfg lhG;L vftfdf cfDbfgL hgfpg'kb{5 . vl/b ePsf ? %(%().– sf;fdfgx? lhG;L

bflvnf u/]sf] 5}g . ct tL ;fdfgx? bflvnf u/]sf] k|df0f k]z x'g'kb{5 .

15. ;fljs ldSnfh'Ë ufpF ljsf; ;ldlt M Ps ;8s gfnf lgdf{0f pkef]Qmf ;ldltnfO{ nfut cg'dfg

/ sfo{;DkGg k|ltj]bg j]u/ ? @,)),))).– e'QmfgL u/]sf]n] k|df0f k]z x'g'kb{5 .

15.1. l;nfO{ d]lzg Ps yfgsf] ? !!,#)).– lhG;L bflvnf u/]sf] k|df0f k]z x'g'kb{5.

15.2. dlxnf :jo+;]ljsfnfO{ sf]if ;+rfng ug{ ? (),))).– lbPsf]df ;f] k|df0f sfuhft ;+nUg

gePsf]n] s] cj:yf v'Ng] k|df0f k]z x'g'kb{5 .

15.3. tna etf vr{ ubf{ ? !,%),))).– a'emfPsf] ekf{O{ gePsf]n] a'emfPsf] k|df0f k]z x'g'kb{5 .

15.4. hghftL ejg lgdf{0fsf] ? !,^),))).– vr{ ubf{ nfut cg'dfg gfkL lstfa k|df0f sfuhft

;+nUg gePsf]n] ;f] k|df0f k]z x'g'kb{5 .

15.5. 8f]/xflh/jf6 ? @%,@)).– vr{ ubf{ a'emfPsf] gb]lvPsf]n] a'emfPsf] k|df0f k]z x'g'kb{5 .

15.6. Hofnf? $*,))).–vr{ n]v]sf] ekf{O{ ;+nUg gePsf]n] ekf{O{ k]z x'g'kb{5 .

16. ef}lts lg/LIf0fM lhG;L vftf k/LIf0f ubf{ ;Dk"0f{ dfn;fdfgsf] ljj/0f pNn]v gePsf], vftfdf

dfn;fdfg lhDd]jf/L /x]sf] pNn]v gePsf], dfn;fdfgnfO{ 5'§f5'§} sf]8 lbP/ lhG;L cfDbfgL

afFWg] u/]sf] kfOPg . lgodsf] Joj:yf cg'?k lhG;LnfO{ cBfjlws ug]{tkm{ sfof{nosf] Wofg hfg'

h?/L 5 .

a]?h'sf] l:ylt

of] jif{ n]vfk/LIf0fjf6 ? @( nfv ^) xhf/ z'? a]?h' /x]sf] dWo] c;'n ug'{kg]{ ? ! nfv @(

xhf/ lgoldt ug'{kg]{ ? @* nfv #! xhf/ afFsL 5 .

:yfgLo tx n]vf/LIf0f k|ltj]bg, k|b]z g++= !, ;'g;/L


O6x/L pk–dxfgu/kflnsf


ut jif+sf] df}Hbft ?-@ s/f]8 @% nfv !& xhf/ / of] jif+ cfo ?- *@ s/f]8 (# nfv @&

xhf/ ;d]t ?- *% s/f]8 !* nfv $$ xhf/ cfDbfgL ePsf]df ?-&* s/f]8 ^) nfv ^* xhf/ vr+

eO+ ?- ^ s/f]8 %& nfv &^ xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf pNn]Vo

Joxf]/f lgDgfg';f/ 5g\M

1. ljQLo ljj/0f ;DaGwdf M k|rlnt P]g lgod cg';f/ cfly{s sf/f]af/sf] :jLs[t n]vf 9fFrf

adf]lhd n]vfÍg u/L lalQo laj/0f tof/ ug'{kg]{, n]vf gLlt v'nfpg'kg]{ tyf lalQo laj/0fn]

cfly{s sf/f]af/sf] oyfy{ lrq0f ug'{kb{5 . PsLs[t cfly{s ljj/0f tof/ubf{ n]vf gLlt v'nfpg]

u/]sf] kfOPg .

2. ljj/0f k]z gePsf] M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] cg';"rL–@$

cg';f/sf] e'QmfgL lbg afFsLsf] ljj/0f, cg';"rL–@( cg';f/sf] ;Gt'ng k/LIf0f, cg';"rL–#)

cg';f/sf] jf;nft, cg';"rL–#! cg';f/sf] ;DklQ ljj/0f, cg';"rL–#@ cg';f/sf] 3/ ljj/0f

vftf, cg';"rL–#& cg';f/sf] jflif{s tnjL k|ltj]bg, cg';"rL–$^ cg';f/ rlNt d]lzg jf

;jf/Lsf] lstfa, cg';"rL–%) cg';f/sf] vr{ eP/ hfg] lhG;L dfn;fdfgsf] vftf, cg';"rL–%!

cg';f/sf] vKg] lhG;L ;fdfgsf] vftf, cg';"rL–%# cg';f/sf] lhG;L df}Hbftsf] jflif{s ljj/0f

n]vfk/LIf0fdf k]z ePg .

3. n]vf k|0ffnL M:yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod !( adf]lhd

gu/kflnsfsf] n]vfÍg k|f]b\efjL -Pqm'cn_ cfwf/df sf/f]af/ u/]sf] b]lvPg eg] jf;nft tof/

gu/]sf sf/0f ;Dklt / bfloTjsf] oyf{y lrq0f x'g] cj:yf b]lvPg .

4. n]vf ;ˆ6j]o/ M /fh:j zfvfn] /fh:j c;'nLsf] cnUu} sDKo'6/ ;ˆ6j]o/ k|of]u u/]sf] / n]vf

zfvfn] cnUu} sDKo'6/ ;ˆ6j]o/ k|of]u u/]sf] / w/fg vfg]kfgL cfof]hgfsf] ;d]t b'O{ leGbf

leGb} vftfx¿df leGbfleGg} sDKo'6/ ;ˆ6j]o/x¿ k|of]u u/]sf] b]lvG5 . /fh:jsf] sDKo'6/

;ˆ6j]o/sf] n]vf+sgdf ;dfof]hg gu/L vftfdf dfq ;dfof]hg u/L /sd pNn]v ug]{ / ;f]xL

cg';f/ n]vfnfO{ /fh:jsf] ljj/0f k7fpg] u/]sf] kfOof] .

5. cfGtl/s lgoGq0f k|0ffnL M cfGtl/s lgoGq0f k|0ffnL ;DaGwdf b]xfo adf]lhd b]lvof]

5.1. jflif{s ?kdf cfGtl/s n]vf k/LIf0f M :yflgo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$

sf] lgod !#% adf]lhd dfl;s ¿kdf cfGtl/s n]vfk/LIf0f u/L rf}dfl;s ¿kdf k|ltj]bg k]z

ug'{kg]{df jflif{s?kdf cfGtl/s n]vfk/LIf0f u/]sf] b]lvof] .

5.2. cfGtl/s sfo{ljlw tof/ gu/]sf] M sfo{k|lqmof Jojl:yt ug{ cfGtl/s sfo{lalw tof/ u/]sf]

b]lvPg .

5.3. gubjf6 sf/f]jf/ M cfos/ P]g, @)%* cg';f/ ¿=%) xhf/eGbf dflysf] e'QmfgL a}+s dfkm{t\

x'g'kg]{ k|fjwfg /x]sf] eP tfklg sd{rf/Lsf] kfl/>lds nufot sfo{qmd ;~rfng vr{ ;d]t

a}+ls+u k|s[of dfkm{t geO{ gubdf ljt/0f ug]{ ul/Psf] kfOof] .

6. of]hgf th'{df, sfof{Gjog M :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf tyf lgodfjnL, @)%^

sf] lgod adf]lhd of]hgf th'{df / sfof{Gjog x'g'kb{5 . of]hgf th'{df, sfof{Gjogdf b]lvPsf

Joxf]/f b]xfo jdf]lhd 5g\M

7. clen]v M :yfgLo :t/df ;~rfng x'g] of]hgfx? j8f:t/jf6 5gf}6 eO{ cfPsf] x'g'kg]{ /

gu/kl/ifb\af6 kfl/t eP k5L sfof{Gjog x'g'kg]{df gu/kl/ifb\af6 kfl/t u/]sf] clen]v /fv]sf]

kfOPg .

8. clGtd dxLgfdf ;Demf}tf M:yfgLo lgsfo >f]t kl/rfng sfol{\jlw, @)^( df cf=j=sf] cGTo

cyf{t\ a}zfvd;fGt kl5 s'g} klg of]hgf tyf sfo{qmd ;Demf}tf gug]{ gu/fpg] k|fjwfg

/x]sf]df ljsf; lgdf{0f sfo{qmdx¿ h]i7 / c;f/ dlxgfdf ;Demf}tf ePsf] b]lvof]] .

9. cg'udg tyf d"NofÍg M cg'udg tyf d"NofÍg x'g] u/]sf] ljj/0f pknAw gu/fPsf]n] ;DkGg

cfof]hgfsf] ;DjGwdf d"NofÍg ug{ ;lsg] cj:yf /x]g .

10. ;fj{hlgs vl/b Joj:yfkg M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf]

lgod &! adf]lhd d"=c=s/df btf{jfn :yfoL nvf gDj/jfnf Joj;foL / kmd{ / ;+:yf jf

sDkgLaf6 dfq vl/b ug{ clgjfo{tf /x]sf]df sltko cj:yfdf ;f]sf] kl/kfngf ePsf] b]lvPg .

% xhf/ ?k}ofeGbf sd df]nsf] vl/bsf] lan aLhs :yfoL n]vf gDj/ jfnf jf lgj]bg jf

ekf{O{sf] tf]s cfb]zaf6 e'QmfgL x'g' kg]{df ;f] j]u/ g} e'QmfgL x'g] u/]sf] 5 .



rfn" cf=j=@)&#.&$ df df}h"bf ;"rLdf g/x]sf Jofkf/Ls kmd{x¿af6 vl/b ug]{ u/]sf]

kfOof] . sfof{non] af]nkq dfkm{t\ u/fpg' kg]{ sltko sfdx¿ cdfgtdf u/fPsf] / 7]Ssf

6'qmfP/ u/fPsf] / Ps} JolQm jf kmd{af6 k6s.k6s u/fOPsf] ;d]t b]lvPsf 5g . :jLs[t gD;{

/ lhNnf b//]6 cg';f/ nfut cg'dfg tof/ u/]sf] ljj/0f k|:t't gu/]sf], df6f] sf6g] sfo{sf

nflu *) k|ltzt d]lzg / @) k|ltzt= Dofg'cndf cfwfl/t eO{ b/ ljZn]if0f n]vk/LIf0fsf]

;dodf k]z u/]sf] 5}g .

11. lgdf{0f sfo{ Joj:yfkg M :yf=lg=cf=k|=lg=, @)^$ sf] lgdo !@* adf]lhd sfo{tflnsf a]u/

vl/b / lgdf{0f sfo{sf] ;Demf}tf ug]{ / sfo{tflnsf ePsf]df ;f]sf] cg';/0f gug]{ l:ylt /x]sf]

5 . ;fj{hlgs vl/b P]g, @)^# :yf=lg=cf=k|=lg=, @)^$ sf] lgod !#@ / vl/b ;Demf}tfsf]

k|fjwfg ljkl/t l/tk"j{ssf] lgj]bg a]u/ Dofb yk x'g], xhf{gf nufpg' kg]{df gnufO{ Dofb yk

x'g], Psk6s ylkPsf] Dofbdf sfd geO{ k'gM yk]sf] l:ylt ;d]t 5 . lgdf{0f Joj;foLsf]

l9nfO{sf] sf/0f b]lvg]df klg xhf{gf gnufO{ Dofb yk ePsf] l:ylt 5 .

:yf=lg=cf=k|=lg=, @)^$ sf] lgod @!@ b]lv @!& ;Dd adf]lhd vfg]kfgL kfOk,

h:tfkftf tyf tf/hfnL vl/b, ljt/0f, h8fg / df}Hbft le8fg gx'g], df}Hbft /xg] u/L lgdf{0f

;fdu|L vl/b ug]{ cfbL b]lvPsf] 5 .

:yf=lg=cf=k|=lg=, @)^$ adf]lhd k]ZsL afFsL /xg], ;Demf}tf cg';f/sf] sfo{ ;DkGg

gePsf]df sfo{;Dkfbg hdfgt tyf k]ZsL hdfgtsf] Dofb ;DjGwdf cBfjlws clen]v k]z

ePsf] 5}g .

12. pkef]Qmf ;ldlt dfkm{t sfo{ Joj:yfkg M pkef]Qmf ;ldltn] kfPsf] sfd lgdf{0f Joj;foL

dfkm{t\ u/fPsf], pkef]Qmf ;ldltnfO{ sfo{;DkGg, /]vb]v, dd{t-;Dxf/ ug]{ lhDd]jf/L tf]s]/

x:tfGt/0f gu/]sf], a9L hl6n k|fljlws kIf ;d]t ;dfj]z ePsf / d]lzg/Lsf] ;d]t a9L k|of]u

x'g] sfd pkef]Qmf ;ldltnfO{ lbg gx'g] k|fjwfgsf] kfngf gePsf] l:ylt 5 . :yf=lg=cf=k|=lg=,

@)^$ sf] lgod !@), :yfgLo lgsfo ;|f]t kl/rfng tyf Joj:yfkg sfol{ \jlw, @)^( sf] bkmf

%)-%_ tyf sfol{\jlw / lgb]{lzsfx¿ adf]lhd pkef]Qmf ;ldltaf6 tf]lsPsf] -:jLs[t_

hg;xeflutf /sd

¿=!,#^,)),))).– dWo] ¿=!,##,@*,@^).– df h'6fpg ;s]sf] Pj+ sfof{noaf6 ug]{ e'QmfgLdf

cfg'kflts s§L ug]{ u/]sf] ljj/0f cBfjlws 5}g .

13. ;Dklt ;+/If0f M :yfgLo :jfoQ zf;g P]g, @)%% adf]lhd ;DklQ ;+/If0f / clen]v clGtd

n]vf k/LIf0fdf k|:t't ePsf] 5}g . lhG;L nutsf ;DaGwdf :yfgLo lgsfo cfly{s k|zf;g

lgod @)^$ sf] lgod @!@, @!#, @!$, @!%, @!^ k"0f{¿kdf kfngf ePsf] kfOPg . To;

sfof{non] l:y/ ;DklQsf] vftf /fv]sf] gb]lvPsf] / ef}lts ;DklQsf] d"Nof+sg ug]{ Joj:yf

gePsf]n] ;DklQsf] oyfy{ cj:yf olsg ug{ ;lsPg . sfof{noaf6 j8fx¿df lgsf;f ePsf]

;DklQsf] ljj/0f ;DalGwt j8f sfof{nox¿df cBfjlws gePsf], lgsf;f ePsf] / j8f

sfof{nox¿df df}h"bf /x]sf] ;DklQ le8fg ug{ g;s]sf], sfof{non] s'g} klg ;DklQdf x|f; s§L

gu/]sf] / tT;DaGwL Joj:yfkg u/]sf] 5}g eg] sfof{non] cfˆgf] ;DklQx¿sf] aLdf u/]sf]

5}g .

14. gub Joj:yfkg M sfof{non] p7fPsf ljleGg k|sf/sf /fh:jx¿ a}+s dfkm{t k|fKt geO{ gubd}

k|fKt ug]{ / gub df}Hbftsf] dfl;s Aofn]G; cf=j= k|f/De eP kl5 a9\b} hfg] / clGtd

rf}dfl;s kl5 sfof{non] k|:t't cfo ljj/0fdf ;Lldt x'g] u/]sf] b]lvof] . sfof{nosf] /fh:j

zfvfn] nfdf] ;do;Dd sfof{nod} gub df}Hbft /fVg] u/]sf]df gubsf] aLdf ug{' kg]{df u/]sf]

5}g . o;/L gub ;DjGwL ;Defljt hf]lvd tkm{ sfof{no ;do d} ;r]t x'g' kg]{ b]lvG5 .

15. cfos/ /sd s§f gu/]sf] M cfos/ P]g, @)%* sf] bkmf ** / *(df cu|Ld s/ s6\6f ul/

e'QmfgL ug'+kg]+ pNn]v 5 . sfof{non] ljleGg pkef]Qmfx? dfkm{t ljleGg ljsf; lgdf{0f sfo{

u/fO{ vr{ n]v]sf]df pkef]Qmf ;ldltx?n] lgdf{0f sfo{ ug{ v/Lb u/]sf ljleGg lgdf{0f ;fdu|L

v/Lbsf] e'QmfgLdf cfos/ /sd s§f u/]sf] 5}g . o;/L P]gdf ePsf] Joj:yf cg';f/ e'QmfgLdf

s/ s§f gu/L e'QmfgL u/]sf] ?=#,@&,!^(.– c;'n x'g'kb{5 .

16. lhNnf b//]6eGbf a9L vr{ n]v]sf] M :yfgLo lhNnf b//]6n] lgwf{/0f u/]sf] b//]6df Hofnf vr{

n]Vg' kb{5 . sfof{non] ljleGg ef}=g+=/ ldltjf6 g;{/Ldf lj?jf uf]8d]n u/]sf] egL @ hgfnfO{

d:6//f]n kmf/fd e/L HofdL Hofnf b}lgs ?=%&$.– sf b/n] Hofnf vr{ n]v]sf] 5 . o;

;'g;/Lsf] lhNnfsf] nflu Hofnf b/ ?=$&%.– tf]lsPsf] / ;f] Hofnf b/n] dfq vr{ n]Vg'kg]{df

?=%&$.– sf b/n] vr{ n]v]jf6 b}lgs tf]lsPsf] b//]6eGbf ?=((.– a9L b/n] vr{ n]v]sf] 5 .



o;/L tf]lsPsf] b//]6eGbf a9L vr{ n]v]sf] /sd ?=@*,%%@.– c;'n ug'{kb{5 .

17. df]6/ ;fOlsn v/Lb M sfof{nosf] gfddf v/Lb ePsf] ;jf/L ;fwg ;/sf/L gDj/L Nk]6 ;]tf]

df btf{ u/fpg' kg]{ Joj:yf 5 . sfof{non] !!# ldlt @)&#.%.@$ jf6 lt?klt c6f] l;6L sf]

ljn g+ !@(^ ldlt @)&#.#.@( sf] ljn cg';f/ ofdfxf df]6/ ;fOlsn v/Lb u/L ?=@%*,()).–

vr{ n]v]sf] 5 . sfof{non] v/Lb u/]sf] pQm ;jf/L ;fwgsf] ;jf/L gDj/ sf] k %)%) /x]sf]

5 . o;/L sfof{nosf] jh]6jf6 v/Lb ePsf ;jf/L ;fwg ;/sf/L gDj/ Nk]6df btf{ u/fpg'

kg]{df xfn ;Dd lghL ;jf/L GfDj/d} btf{ /x]sf] b]lv+bf pQm ;jf/L ;fwg ;/sf/L gDj/df btf{

ug'{kg]{ b]lvG5 .

18. e'QmfgL lbg afsL k|df0f j]u/ vr{ n]v]sf] M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $)-

&_ cg';f/ rfn' jif{sf] jh]6n] gvfDg] u/L a9L vr{ x'g] u/L bfloTj >[hgf ug'{ x'b}+g . t/

ljz]if sf/0f P+j kl/l:yltj; rfn' jif{sf] jh]6n] gvfd]sf] vr{ Joxf]g'{ kg]{ ePdf ljn e/kfO{

jdf]lhdsf] /sd tf]lsPsf] 9f+rfdf e'QmfgL lbg afFsLsf] sRrfjf/L k|dfl0ft u/fO{ /fVg' kg]{

Joj;yf 5 . sfof{non] pQm lgodfjnLdf tf]lsP cg';f/sf] e'QmfgL lbg afFsLsf] k|dfl0ft

sRrfjf/L j]u/ ljleGg vr{ n]v]sf] ?=#,(*,%$(.– lgoldt b]lvPg .

19. u}/ ;/sf/L ;+:yfjf6 sfd u/fO{ vr{ n]v]sf] M ;fj{hlgs v/Lb lgodfjnLdf ePsf] Joj:yf

cg';f/ P]gsf] bkmf $^ jdf]lhd u}/ ;/sf/L ;+:yfjf6 sfd u/fpgsf] nflu To:tf] sfdsf]

cfjZostf, lsl;d, ;dofjlw,sfdsf] u'0f:t/,hgzlQm, sfo{ ;+rfng ljlw ;lxtsf] sfo{If]qut

zt{ / nfUg] /sdsf] df]6fdf]6L cg'dfg tof/ ug'{ kg]{ tyf pk lgod -@_ cg';f/ ;fj{hlgs

lgsfon] pk lgod -!_ jdf]lhdsf] sfd u/fpgsf] nflu To:tf] sfd ug]{ p2Zo /fvL k|rlnt

sfg"g jdf]lhd btf{ ePsf] / lgod !* jdf]lhdsf] df}h'bf ;"rLdf ;dfj]z ePsf] u}/ ;/sf/L

;+:yfnfO{ sDtLdf !% lbgsf] cjlw lbO{ /fli6||o jf :yfgLo:t/sf] b}lgs ;dfrf/kqdf ;"rgf

k|sflzt u/L ;f] ;+:yfjf6 k|:tfj dfu ug'{kg]{ Joj:yf 5 . sfof{non] O{6x/L pkdxfgu/kflnsf

If]qsf] j8f g+ ! b]lv ( ;Dd sf] ;/;kmfO{ ug{ OGef/f] s]o/ sG;g{ k|f ln ;+u ldlt @)&).&.!

b]lv % jif{sf] nflu dfl;s ?=# nfv lbg] u/L ;Demf}tf ePsf]df sfof{nosf] ldlt @)&#.#.% sf]

jf]8{ j}7ssf] lg0f{fg';f/ ;fljsdf ( j8f ;Dd ;/;kmfO{ sfo{ u/fpb} cfPsf]df @^ j8fdf g}

;/;kmfO{ sfd ug{ yk /sd dfu e} cfP cg';f/ ?=@(),))).– yk /sd lbg] u/L lg0f{o

ePsf] b]lvG5 . o;/L sfof{non] lgodfjnLdf ePsf] Joj:yf cg';f/ nfut cg'dfg tof/

u/]sf] 5}g eg] u}/ ;/sf/L ;+:yf 5gf}6 ug{ sf] nflu kqklqsfdf ;"rgf ;d]t k|sfzg gu/L

ljgf k|lt:kwf{ pQm OGef/f] s]o/ sG;g{ k|f=ln=;+u ;Demf}tf u/L dfl;s ?=%,(),))).– sf b/n]

vr{ n]v]sf] 5 . o;/L lgodfjnLdf ePsf] Joj:yfsf] kfngf u/]sf] b]lvPg .

20. cfo lkmtf{ vr{ n]v]sf] M l;6L ;jf/L btf{sf] nflu l;kmf/L; b:t'/ a'emfPsf] /sd ?=$^,$)).–

sfof{nosf] $(@ ldlt @)&#.*.@@ jf6 k|bLk s6'jfn ;d]t cGo # hgfnfO{ lkmtf{ vr{ n]v]sf]

5 . sfof{non] l;kmf/L; b:t'/ k|fKt u/] k5L lkmtf{ ;DjlGwtn] s'g} sf/0fj; pQm sfo{ ug{

g;s]df lghn] j'emfPsf] l;kmfl/; b:t'/ lkmtf{ ug{ ;lsg] s'g} k|fjwfg b]lvPg . sfof{nosf]

t>f] gu/ k/Lifbjf6 :jLs[t gLlt tyf sfo{s||d cg';f/ gS;fkf; ;DjGwL j'emfPsf] b:t'/ @%

k|ltzt s6\6f u/L lkmtf{ ug{ ;lsg] u/L Joj:yf ePsf] 5 t/ ;f]eGbf afx]s cGo lkmtf{

;DjGwdf s"g} Joj:yf gePsf]df ;d]t sfof{non] ?=$^,$)).– lkmtf{ vr{ n]v]sf] /sd c;'n

x'g'kb{5 .

21. lhG;L bflvnf tyf k|of]u ePsf] k|df0f j]u/ vr{ M cfly{s sfo{ljlw lgodfjnL, @)^$ sf]

lgod $&-!_ df df :yfgLo lgsfodf /x]sf] / vl/b u/L jf gu/L jf s'g} k|sf/n] x:tfGt/0f

eO{ k|fKt x'g cfPsf] lhG;L dfn;fdfgsf] ljj/0f / d"No;d]t v'nfO{ lhG;L lstfadf ;ft

lbgleq cfDbfgL afFwL ;|]:tf v8f u/L cBfjlws u/L /fVg'kg]{ Joj:yf 5 . sfof{non] ljleGg

ef}r/ / ldltjf6 PCC kf]n tyf Hume Pipe ?=11,31,801.– df vl/b u/]sf]df lhG;L

bflvnf u/]sf] b]lvPg . ;fy} v/Lb ul/Psf ;fdfgx? sxf k|of]u ul/of] ;f] v'Ng] k|df0f ;d]t

k]z ePsf] 5}g .

22. a9L e'QmfgL M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-*_ cg';f/ /sdsf] e'QmfgL lb+bf

/Lt k'u] jf gk'u]sf] hfr+ ug'{ kg]{ Joj:yf 5 . sfof{non] ljleGg ;fdfg v/Lb u/L e'QmfgL ubf{

sf]6];g eGbf a9L e'QmfgL u/]sf] , ljn eGbf a9L e'QmfgL u/]sf] ;d]t ?=(),^($.–/sd c;'n

x'g'kb{5 .

23. lgdf{0f sfo{ ;+u c:fDjlGwt vr{ M;fj{hlgs v/Lb lgodfjnL @)^$ cg';f/ lgdf{0f sfo{ ;+u

;DjlGwt vr{ dfq ;dfj]z u/L nfut cg'dfg tof/ ug'{ kb{5 . sfof{non] Nof08 lkmN8 ;fO{6



sNe{6 lgdf{0f sfo{sf] lgdf{0f sfosf] nfut cg'dfg tof/ ubf{ Supply of Branded New Motor

bike of 123 Cc @ yfg sf] ?=$%@,))).– d"=c=s/ ;lxtsf] nfut cg'dfg tof/ ePcg';f/

lgdf{0f Joj;foL kKk' sfsL{ jGw' h] eL= nfO{ ef} g+ &$# ldlt @)&$.#.@# jf6 pQm ;jf/L

;fwg jfktsf] ?=$%@,))).– ;d]t e'QmfgL u/]sf] 5 . lgdf{0f sfo{ ;+u c;DjlGwt vr{ nfut

cg'dfgdf ;dfj]z gug]{ egL ;fj{hlgs n]vf ;ldltsf] ldlt @) sf] lg0f{o ;d]t ePsf]df ;f]

lg0f{o ljkl/t nfut cg'dfgdf ;jf/L ;fwg v/Lb ug]{ ;dfj]z u/L ?=$,%@,))). vr{ ;d]t

n]v]sf] 5 .

24. lgdf{0f sfo{ ;+u c:fDjlGwt vr{ M;fj{hlgs v/Lb lgodfjnL @)^$ cg';f/ lgdf{0f sfo{ ;+u

;DjlGwt vr{ dfq ;dfj]z u/L nfut cg'dfg tof/ ug'{ kb{5 . sfof{non] Dumataka Bridge

Land field site Acess road black top work sfo{sf] nfut cg'dfg tof/ ubf{ BOQ cfO{6dsf]

l;=g+ !% df Hiring Type of 1 vehicles hard top Jeep 4 wheel drive of least 2500 cc capacity

12 months k|lt dlxgf ?=!%),))).– sf b/n] BOQ df ;dfj]z u/L nfut cg'dfg tof/

u/]sf] 5 .o; ;DjGwdf lgdf{0f sfo{ ;+u c;DjlGwt vr{ nfut cg'dfgdf ;dfj]z gug]{ egL

;fj{hlgs n]vf ;ldltsf] ldlt @) sf] lg0f{o ;d]t ePsf]df ;f] lg0f{o ljkl/t nfut cg'dfgdf

;jf/L ;fwg Hiring ug]{ ;dfj]z u/L nfut cg'dfg tof/ u/]sf] 5 / xfn o; jif{ lgdf{0f

Joj;foL uLtfGhnL.zfx h]=eL=;+u ;Demf}tf u/L df]ljnfO{h]zg k]ZsL ;Dd lbPsf] 5 .

25. v/Lb Joj:yfkg M ;fj{hlgs v/Lb P]g, @)^# sf] bkmf * cg';f/ v/Lb sfo{ ubf{ k|lt:kwf{

;Lldt x'g] u/L v/Lb ug{ gx'g] Joj:yf 5 . o;} u/L ;fj{hlgs v/Lb lgodfjnLsf] lgod

cg';f/ v/Lb sfo{ ug{ ?=! nfveGbf a9Lsf] v/Lbdf nfut cg'dfg tof/ ug'{kg]{ Joj:yf 5 .

;fYf} ;f]xL lgodfjnLsf] lgod cg';f/ ?=!) nfveGbf a9Lsf] v/Lb ug{ l;njGbL b/efpkqsf]

dfWodjf6 v/Lb ug'{kg]{ Joj:yf /x]sf] 5 . sfof{non] ljleGg ef}=g+= / ldltaf6 sfof{nonfO{

cfjZos kg]{ ljleGg laB'tLo pks/0f, sDKo'6/, Nofk6k, lk|G6/ nufot v/Lb tyf ;jf/L

;fwg dd{t sfo{ ug{ lgodjnLdf ePsf] Joj:yf cg';f/ nfut cg'dfg tof/ u/L l;njGbL

b/efp kqsf] dfWodjf6 v/Lb sfo{ u/]sf] kfO{Pg .

26. ;f]em} v/Lb M ;fj{hlgs v/Lb lgodfjNfL, @)^$ sf] lgod *%-!_ df ;f]em} vl/b ;DjGwL

Joj:yf ePsf] 5 . o; cg';f/ ?=% nfv;Ddsf] nfut cg'dfg ePsf] dfn;fdfgsf] vl/b o;

lgodsf] clwgdf /xL ;f]em} ug{ ;lsg] / ;f]xL lgodsf] pk–lgod -!v_ cg';f/ Ps cfly{s

jif{df Ps} k6s jf k6s k6s u/L ;LdfeGbf a9L /sdsf] Pp6} kmd{, JolQm jf ;+:yf,

sDkgLaf6 Ps k6seGbf a9L ;f]em} vl/b ug{ ldNg] b]lv+b}g . sfof{non] ljleGg ef}=g+= /

ldltjf6 uh'/d'vL O{n]lS6|;jf6 ?=!),%@,%$&., b'uf{ 6|\]8{;jf6 ?=%,(&,&!)., Computer World

Trade jf6 *)$,(((. kf}8]n On]lS6|s jf6 %$#,(@%. Aadish Auto Parts jf6 !^,)*,#%@.

;fu/ c6f] kf6{;jf6 !!,@()^@. / ;fu/ 6]|8{;jf6 !$,!%,()$. sf] ljleGg dfn;fdfg k6s

k6s u/L ?=% nfv eGbf a9L v/Lb u/L vr{ n]v]sf] 5 . o;/L lgodfjnLdf ePsf] Joj:yf

kfngf gu/L sfof{non] v/Lb sfo{ u/L vr{ n]v]sf] sfo{nfO{ :jR5 cfly{s sf/f]jf/ eof] egL

eGg ;lsb}g . ct lgodfjnLdf ePsf] Joj:yf kfngf ug'{kg]{ b]lvG5 .

27. k|f]lehgn ;dsf] vr{ M BOQ sf] k|f]lehgn ;dsf] /sd e'QmfgL lb+bf ljn cg';f/sf] /sd

dfq e'QmfgL lbg'kg]{ Joj:yf 5 .

27.1. sfof{non] ln+s /f]8 lgdf{0f jfkt lgdf{0f Joj;foL lj?jf. k'ikfGhnL÷h]=eL=nfO{ s"n

?=*,%*,#%,^)&.– e'QmfgL u/]sf]df BOQ sf] hg/n cfO{6dsf] k|f]lehgn ;dsf] Insurance of

work sf] ?=&^),$().– tyf Establishment of Laboratary and field testing Equipment

Include all necessery accessories sf] ?=&%&,!)). ;d]tsf] ?=15,17,950/– e'QmfgL ubf{

;f]sf] ljn e/kfO{ k]z u/]sf] 5}g . o;/L k|f]lehgn ;dsf] /sd e'QmfgL ubf{ ljn jdf]lhdsf]

dfq /sd e'QmfgL lbg'kg]{df ljn e/kfO{ j]u/ /sd e'QmfgL u/]jf6 ;f]sf] ljn k]z x'g'kb{5 .

27.2. BOQ sf] k|f]lehgn ;dsf] /sd e'QmfgL lb+bf ljn cg';f/sf] /sd dfq e'QmfgL lbg'kg]{

Joj:yf 5 . sfof{non] /f]8 cku|]l8u+ jfkt lgdf{0f s'G;flnu+ sG:6«S;gnfO{ s"n

?=1,48,07,810/– e'QmfgL u/]sf]df BOQ sf] hg/n cfO{6dsf] k|f]lehgn ;dsf] Insurance of

work nufotsf $ cfO{6dsf]] ?=262,160/–e'QmfgL ubf{ ;f]sf] ljn e/kfO{ k]z u/]sf] 5}g .

o;/L k|f]lehgn ;dsf] /sd e'QmfgL ubf{ ljn jdf]lhdsf] dfq /sd e'QmfgL lbg'kg]{df ljn

e/kfO{ j]u/ /sd e'QmfgL u/]jf6 ;f]sf] ljn k]z x'g'kb{5 .



28. Construction of Bridge in Link Road M lgdf{0f Joj;foL sGsfO{ O{G6/g]zgn ljN8{; k|f ln

;+u nfut ?=5,35,69,438/– df lgdf{0f sfo{ ldlt @)&#.!.!# ;Dddf ;DkGg ug]{ u/L ldlt

@)&!.&.!$ df ;Demf}tf ePsf]df tf]lsPsf] ;do leq sfo{ ;DkGg x'g g;sL @)&#.(.!% df

k|yd k6s / ldlt @)&#.!).!@ df bf];|f] k6s Dofb yk eP cg';f/ ldlt @)&$ c;f/

d;fGt;Dd Dofb yk ePsf] 5 . pQm sfo{sf] e]l/o;g ! jf6 ?=&&,%%,)(&.– yk ;d]t s"n

?=^,!#,@$,%#%.– sf] nfut ePsf] 5 . pQm lgdf{0f sfo{sf] ;DjGwdf lgDg Joxf]/f b]lvPsf] 5 .

28.1. k|f]lehgn ;dsf] vr{ M BOQ sf] k|f]lehgn ;dsf] /sd e'QmfgL lb+bf ljn cg';f/sf] /sd

dfq e'QmfgL lbg'kg]{df sfof{non] k'n lgdf{0f jfkt lgdf{0f Joj;foLnfO{ BOQ sf] hg/n

cfO{6dsf] k|f]lehgn ;dsf] ljdf jfktsf] ?=2,26,000/– e'QmfgL ubf{ ;f]sf] ljn e/kfO{ k]z

u/]sf] 5}g . o;/L k|f]lehgn ;dsf] /sd e'QmfgL ubf{ ljn jdf]lhdsf] dfq /sd e'QmfgL lbg'

kg]{df ljn e/kfO{ j]u/ /sd e'QmfgL u/]jf6 ;f]sf] ljn k]z x'g'kb{5 .

28.2. a9L e'QmfgL u/]sf] M BOQ sf] k|f]lehgn ;dsf] /sddWo] ljdf jfktsf] ?=@,@^,))).– dfq

;dfj]z ePsf]df k'g ljdf /sd ?=^,$%,!%).– d' c=s/ ;d]t yk u/L lgdf{0f Joj;foLnfO{

e'QmfgL u/]sf] 5 . pQm 7]Ssfsf] z'?sf] nfut cg'dfg cg';f/ ljdfsf] nflu ?=@,)),))).– d"=

c=s/ jfx]s ePsf]df lgdf{0f Joj;foLnfO{ ljdf jfkt ?=&,&),(#).– d'=c=s/ jfx]s e'QmfgL

u/]sf] b]lv+bf ljdf jfkt yk /sd e'QmfgL ug{ ldNg] gb]lv+bf a9L e'QmfgL u/]sf] ?=%,&),(#).–

sf] d'=c=s/ ;d]t ?=^,$%,!%).– e'QmfgL u/]sf] /sd c;'n x'g'kb{5 .

28.3. e]l/o;g /sd e'QmfgL M ;fj{hlgs v/Lb P]g, @)^# sf] bkmf %$ df v/Lb ;Demf}tfdf cGoyf

Joj:yf ePsf]df jfx]s v/Lb ;Demf}tf ubf{sf avt k"jf{g'dfg ug{ g;lsPsf] kl/l:yltn] ;f]

;Demf}tf sfof{Gjogsf] s|ddf l;h{gf ePdf ;f]sf] :ki6 sf/0f v'nfO{ clwsf/ k|fKt clwsf/Ln]

!% k|ltzt ;Ddsf] e]l/o;g cfb]z hf/L ug{ ;Sg] Joj:yf 5 . sfof{non] pQm k'n lgdf{0f

sfo{sf] el/o;g jfkt lgdf{0f Joj;foLnfO{ ?=&&,%%,)(^.– -;Demf}tf /sdsf] !$=$^ k|ltzt_

/sd e'QmfgL lbPsf] 5 . pQm el/Pzgsf] lgodfjnLdf ePsf] Joj:yf cg';f/ clwsf/ k|fKt

clwsf/Ln] el/o;g :jLs[t u/]sf] k|df0f k]z ePsf] 5}g . o;/L e]l/o;g :jLs[tLsf] k|df0f

;+nUg gu/L ?=&&,%%,)(^.– vr{ n]v]sf] /sdsf] k|df0f k]z x'g'kb{5 .

29. lan ekf{O M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-^_ df s'g} klg

/sdsf] e'QmfgL lbbf /Lt k'u] jf gk'u]sf] hfr ug'+kg]+ pNn]v 5 . sfof{non] b]xfosf] e'QfgL

lbbf sfof{b]zdf pNn]v eP jdf]lhd 3/,ejg,sDkfp08jfn lgdf{0fsf] k|fljlws lkmN8 lgl/If0f

k|ltj]bg, ;h{ldg k|ltj]bg k]z ePsf] kfO{Pg. sfof{non] jh]6 vr{ n]v]sf] ?=#@@,%^).– sf]

sfof{b]zdf pNn]v ePadf]lhd 3/, ejg, sDkfp08jfn lgdf{0fsf] k|fljlws lkmN8 lgl/If0f

k|ltj]bg k]z x'g'kb{5 .

30. kmf]6f]skL ljnsf] cfwf/df vr{ M @)&$.#.– df OGwg jfkt s[i0f OG6/k|fOh]h 6«]8;{sf] lan

g+=!#! ldlt @)&#.!@.!# sf] kmf]6f]skL lansf] cfwf/df ?=@#,!^(.– e'QfgL ePsf]df ;f]sf]

;Ssn ljn k]z x'g'kb{5 .

31. cfGtl/s cfo M :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod @! df

gu/kflnsfn] cfkm\gf] cfDbfgLsf] n]vf cBfjlws agfO{ /fVg'kg]{, cfDbfgL;+u ;DalGwt k|fdfl0fs

sfuhft l;nl;nfa4 tl/sfn] /fVg' kg]{ tyf n]vf /fVbf cfDbfgLsf] k|s[lt 5'l§g] u/L cfjZos

;xfos clen]v tof/ u/L /fVg'kg]{ Joj:yf ePsf]df sfof{non] o; jif{ ?=!@,**,%!,!!!.–

cfGt/Ls cfDbfgL u/]sf]df ;f] cfDbfgLnfO{ k|dfl0ft ug]{ cfjZos clen]v cBfjlws ePsf]

kfOPg . cfjZos clen]v cBfjlws gePjf6 sfof{nonfO{ k|fKt x'g'kg]{ cfDbfgL, k|fKt ePsf]

cfDbfgL tyf k|fKt x'g afFsL cfDbfgL ;DjGwdf olsg x'g ;lsPg . ;f] cfGt/Ls cfDbfgLsf]

;DjGwdf sfof{non] olsg ug'{kb{5 .

32. ljn e/kfO{ M :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_ df jh]6 vr{

n]Vbf clwsf/ k|fKt clwsf/Laf6 :jLs[t u/fO{ vr{sf] ljn e/kfO{ ;lxt n]vf /fVg'kg]{ Joj:yf

5 . sfof{non] @)&$.!.!@ df ?=!)),))).– / @)&$.#.@( df ?=$,)),))).– u/L hDddf

?=%,)),))).– cf=j=@)&@.&# sf] n]vfk/LIf0f kfl/>lds jfkt ltlD;gf P08 P;f]l;P6\;nfO{

e'QmfgL ePsf]df ;Demf}tf tyf s/jLhs k]z ePg . jh]6 vr{ ePsf]] ;f] sfo{sf] ;Demf}tf tyf

s/jLhs k]z x'g'kb{5 .

33. kfg ljnjf6 v/Lb M ;fj{hlgs v/Lb lgodfjnL, @)^$ sf] lgod !(-!_ df ;fj{hlgs

lgsfon] s'g} vl/b ubf{ cfGtl/s /fhZj sfof{noaf6 :yfoL n]vf gDa/ / d"No clej[l¢ s/

btf{ k|df0fkq k|fKt u/]sf JolQm, kmd{, ;+:yf jf sDkgLaf6 dfq vl/b ug'{kg]{5 . sfof{non]



P;=cf/= OGkmf]6]s O6x/Laf6 ljleGg ldtLdf sDKo'6/ dd{tsf] sfo{ u/fPsf]df KofgjLn k|of]u

eO{ e'QfgL ePsf] kfOof] . sfof{non] d"No clej[l¢ s/ btf{ k|df0fkq k|fKt u/]sf JolQm, kmd{,

;+:yf jf sDkgL;Fu ;Demf}tf u/L cfjZostf cg';f/ ;]jf lnO{ s/ ljhs dfkm {t e'QfgL

x'g'kb{5 .

34. cgfjZos vr{ M :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @%-!_df gu/

kl/ifb\af6 :jLs[t ah]6 / sfo{qmdsf] ;Ldfleq /xL lgwf{l/t sfo{df vr{ ug'{kg]{ Joj:yf

/x]sf]df sfof{non] @)&#.!@.@ df lkslgs vr{ jfkt ?=$),))).– ah]6 vr{ n]v]sf] kfOof] .

sfof{nosf] sfo{s|d;+u c;DjlGwt lkslgs vr{ jfktsf] vr{ n]v]sf] /sdsf] ;DjGwdf

sfof{non] o; k|sf/sf] vr{df lgoGq0f x'g' kg]{ b]lvG5 .

35. 3/f}6L M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod ^* cg';f/ k|To]s sfof{no k|d'vn]

cfkm\gf] sfof{nosf] w/f}6L vftf hDdf ePsf] w/f}6L vftf / cg';"rL !! adf]lhdsf] 8f+rfdf

JolQmut w/f}6L vftf cBfjlws u/L /fVg'kg]{ Joj:yf ePsf]df ;f] cg';f/ sfof{non] vftf

cBfjlws ?kdf /fv]sf] 5}g / lgodfjnLdf ePsf] Joj:yfsf] kfngf x'gkb{5 . sfof{nojf6

w/f}6L jfktsf] /sd gubL /l;b d=n=]k=kmf=g+=!! sf] dfWodjf6 cfDbfgL afwLg] ul/Psf] eP

klg /l;b lgoGq0f vftf /fvL s'g s'g gubL /l;bjf6 ;f] cfDbfgL eof] egL /;lb lgoGq0f

vftf tyf b}lgs cfDbfgL clen]v d=n]=k=kmf=g+=!)* /flvPsf] 5}g . sfof{non] pQm vftfx?

k|of]u u/L w/f}6L vftf cBfjlws ug'{ kg]{ b]lvG5 .

36. k]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@-#_ df o;

lgodfjnLdf tf]lsPsf] Dofb leq sfo{ljlw ckgfO{ km5\of}{6 ug'{ jf u/fpg' k]ZsL lng] lbg]

b'a}y/Lsf] st{Jo x'g] pNn]v 5 . k|fKt ljj/0f cg';f/ ut ljut jif{sf] km5\of}{6 x'g afFsL k]ZsL

?=#,!&,^%,@)%.– / o; jif{ ljleGg sd{rf/L,;+3 ;+:yf,pkef]Qmf ;ldlt tyf lgdf{0f Joj;foLsf]

gfddf km5\of}{6 x'g afFsL ?=!#,%#,&*,)*@.– b]lvPsf] 5 . lgoddf ePsf] Joj:yf cg';f/

k]ZsL km5\of}{6 ul/g' kb{5 .

37. ;fdflhs ;'/Iff eQf – s'g} klg e'QmfgLdf ;|]:tf;fy ;+nUg /x]sf lane/kfO{ / cGo

sfuhftsf] oyfy{tf olsg ug]{ bfloTj ;DalGwt sfof{no / lgsfo;+u ;DalGwt Joj:yfkgsf]

/x]sf] x'G5 . O6x/L gu/kflnsfn] ;dflhs ;'/Iff eQf ljt/0f u/]sf] ;DaGwdf % / ^ j8f

sfof{nosf] ;fdflhs ;'/Iff eQf k/LIf0f ubf{ % g+= j8f sfof{non] hGd ldlt / lgsf;f a]u/

ljleGg $ hgfnfO{ ?=$*,))).– eQf ljt/0f u/]sf] b]lvPsf]n] cGo j8fx?df ;d]t o;/L g}

e'QmfgL ePsf] 5}g eGg ;lsPg . ctM n]vfk/LIf0f ul/Psf j8f g+=% / ^ afx]s gu/kflnsfaf6

lgsf;f lbPsf] ;fdflhs ;'/Iff eQf sfof{non] 5fglag u/L olsg ug'{kg]{ b]lvG5 . ;fdflhs

;'/Iff eQf ljt/0f ;DaGwdf sfof{non] 5fgljg u/L gkfpg] /sd e'QmfgL ePsf] b]lvP ;f]

/sd ;d]t c;'n pk/ ug'{kb{5 .

38. kmf]6f] ;lxtsf] d"n clen]v j]u/ vr{ M;fdflhs ;'/Iff sfo{qmd ;~rfng sfo{ljlw, @)&@ sf]

kl/R5]Rb–# bkmf ( df gu/kflnsfn] eQf kfpg] nfeu|fxLx?sf] kmf]6f] ;lxtsf] cg';"rL–%

adf]lhdsf] d"n clen]v cBfjlws u/L /fVg'kg]{ Joj:yf /x]sf]df sfof{non] kmf]6f] ;lxtsf] d"n

clen]v cBfjlws u/L g/fv]sf]n] nfeu|fxLx?sf] gfd le8fg ug{ ;lsPg .

39. ;fdflhs ;'/Iff sfo{qmd ;~rfng sfo{ljlw, @)&@ sf] kl/R5]Rb–& bkmf @$-s_ df a}+s dfk{mt

eQf ljt/0f ug{ gu/kflnsfn] nfeu|fxLx?sf] cBfjlws gfd gfd];L, 7]ufgf, kl/rokq gDa/,

gful/stf÷hGd btf{ k|df0f kq gDa/ ;lxtsf] ljj/0f ;DalGwt a}+sdf k7fpg' kg]{ 5 . bkmf

@$-5_ df a}+sn] nfeu|fxLsf] vftfdf /sd hDdf ePsf] :ki6 b]lvg] u/L nfeu|fxLsf] gfd, a}+s

vftf gDa/ / hDdf ePsf] /sd ;lxtsf] ljj/0f rf}dfl;s ?kdf ;DalGwt gu/kflnsfdf

k7fpg' kg]{ / o;} ljj/0fnfO{ /sd ljt/0f ePsf] e/kfO{ dflgg] Joj:yf 5 . o; gukflnsfn]

pQm Joj:yf cg'?k a}+sx?n] ljt/0f u/]sf] k|dfl0ft clen]v -j8f g+=% / ^ afx]s_ k|fKt

gu/]sf]n] s'g a}+sdf slt nfeu|fxLsf] nflu slt /sd lgsf;f uP / Pp6} a}+saf6 !& j6f j8f

;Ddsf] eQf ljt/0f ug]{ u/]sf]df !& dWo] klg Pp6} j8fsf] csf]{ a}+saf6 klg ljt/0f ug]{

u/]sf]n] j8fut / a}+sut ljt/0f u/]sf] ;fdflhs ;'/Iff eQf ljt/0fsf] nfeu|fxLsf] gfd /

lx;fa le8fg ug{ ;lsPg .

40. cfGtl/s n]vfk/LIf0f k|ltj]bg M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod cg';f/ cfGtl/s

n]vfk/LIf0f k|ltj]bgn] cf}NofO{Psf a]?h" clGtd n]vfk/LIf0f x'g'eGbf cufj} lgodlt ug'{kg]{

a]?h" lgoldt u/L / c;'n ug'{kg]{ a]?h" c;'n u/L a]?h" km5\of}{6 ug'{kg]{ Joj:yf 5 .

sfof{non] cfGtl/s n]vfk/LIf0fn] cf}NofO{Psf lgoldt ug'{ kg]{ ljleGg a]?h" ?=#&,*@,*$!.–/



c;'n ug'{kg]{ ?=$),(@&.– clGtd n]vfk/LIf0fsf] cjlw;Dd klg lgoldt tyf c;'n km5\of}{6

u/]sf] 5}g . o;/L lgodfjnLdf ePsf] Joj:yfsf] kfngf x'g'kb{5 .

41. cfg'kflts s§L – :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%%-%_-9_ df

pkef]Qmf ;ldltsf] of]ubfgeGbf sd sfd ;DkGg eO{ d"NofÍg k|ltj]bg k|fKt ePsf]df ;f]xL

cg'?k :yfgLo lgsfoaf6 Joxf]l/g] /sdnfO{ klg ;f]xL cg'kftdf sd u/L e'QmfgL ug'{kg]{

Joj:yf 5 . pkef]Qmf ;ldlt dfkm{t u/fPsf] lgdf{0f sfo{sf] e'QmfgLdf cfg'kflts s§f geO{

a9L e'QmfgL ePsf] ?=&#,(^@.– c;'n u/L ;l~rt sf]if bflvnf ug'{kb{5 .

42. ;|]:tf n]vfk/LIf0fsf] nflu k]z gePsf]M sfof{no jf6 k|fKt cfo Joo ljj/0f cg';f/ sf]if

tkm{sf] $ ljleGg sfo{s|dsf] ?= 2,59,16,262/37 sf] ljj/0f k]z ePtf klg ;f] sf] ;|]:tf

n]vfk/LIf0fsf] nflu k]z u/]sf] 5}g . pQm sfo{s|dsf] ;]:tf k]z u/L n]vf k/LIf0f u/fpg'

kb{5 .

43. cfGt/Ls cfo aSof}tf M sfo{nosf] cfGt/Ls n]vf k/LIf0f k|ltj]bg cg';f/ ljleGg 7]s]bf/x?

;+u ut ljut jif{ b]lv xfn ;Ddsf] 7]Ssf /sd p7g afsL ljj/0f cg';f/ ?=&),)!,%(*.@(

b]lvPsf] 5 . sfof{non] pQm p7g afsL /sd lgodfg';f/ Jofh ;d]t u0fgf u/L /sd c;'n

ug'{ kb{5 .

a]?h" l:ylt

of] jif{ pk–dxfgu/kfnLsfsf] n]vfk/LIf0faf6 ?=!* s/f]8 ^@ nfv @$ xhf/ a]?h" km5\of}{6 ug{

afFsL /x]sf] 5 . ;f]dWo] c;'n ug'{kg]{ ?=*@ nfv %$ xhf/ lgoldt ug'{kg]{ ?=$ s/f]8 @% nfv (@ xhf/ /

k]ZsL ?=!# s/f]8 %# nfv &* xhf/ /x]sf] 5 .



w/fg pk–dxfgu/kflnsf


ut jif+sf] df}Hbft ?-% s/f]8 () nfv (! xhf/ / of] jif+ cfo ?-! c/a !) s/f]8 $@ nfv

#$ xhf/ ;d]t ?- ! c/a !^ s/f]8 ## nfv @% xhf/ cfDbfgL ePsf]df ?-! c/a % s/f]8 @$ nfv

! xhf/ vr+ eO+ ?- !! s/f]8 ( nfv @$ xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6


1. ljQLo ljj/0f ;DaGwdf M k|rlnt P]g lgod cg';f/ cfly{s sf/f]af/sf] :jLs[t n]vf 9fFrf

adf]lhd n]vfÍg u/L lalQo laj/0f tof/ ug'{kg]{, n]vf gLlt v'nfpg'kg]{ tyf lalQo laj/0fn]

cfly{s sf/f]af/sf] oyfy{ lrq0f ug'{kb{5 . PsLs[t cfly{s ljj/0f tof/ ubf{ n]vf gLlt v'nfpg]

u/]sf] kfOPg .

2. ljj/0f k]z gePsf] M:yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] cg';"rL–@$ cg';f/sf]

e'QmfgL lbg afFsLsf] ljj/0f, cg';"rL–@( cg';f/sf] ;Gt'ng k/LIf0f, cg';"rL–#) cg';f/sf]

jf;nft, cg';"rL–#! cg';f/sf] ;DklQ ljj/0f, cg';"rL–#@ cg';f/sf] 3/ ljj/0f vftf, cg';"rL–

#& cg';f/sf] jflif{s tnjL k|ltj]bg, cg';"rL–$^ cg';f/ rlNt d]lzg jf ;jf/Lsf] lstfa,

cg';"rL–%) cg';f/sf] vr{ eP/ hfg] lhG;L dfn;fdfgsf] vftf, cg';"rL–%! cg';f/sf] vKg]

lhG;L ;fdfgsf] vftf, cg';"rL–%# cg';f/sf] lhG;L df}Hbftsf] jflif{s ljj/0f n]vfk/LIf0fdf k]z

ePg .

3. df}Hbft km/s McfGtl/s n]vfk/LIf0f k|ltj]bgdf rfn" cf=j= @)&#.&$ sf] cGtdf gub df}Hbft

¿=@!,)&,&@*.– pNn]v ePsf]df PsLs[t cfly{s ljj/0fdf gub df}Hbft /sd ¿=!!,#(,(^@.–

dfq b]lvPsf]n] ?=(,^&,&^^.– km/s k/]sf] ;DjGwdf :ki6 ul/Psf] 5}g .

4. n]vf k|0ffnL M:yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod !( adf]lhd

gu/kflnsfsf] n]vfÍg k|f]b\efjL -Pqm'cn_ cfwf/df sf/f]af/ u/]sf] b]lvPg eg] jf;nft tof/

gu/]sf sf/0f ;Dklt / bfloTjsf] oyf{y lrq0f x'g] cj:yf b]lvPg .

5. n]vf ;ˆ6j]o/ M /fh:j zfvfn] /fh:j c;'nLsf] cnUu} sDKo'6/ ;ˆ6j]o/ k|of]u u/]sf] / n]vf

zfvfn] cnUu} sDKo'6/ ;ˆ6j]o/ k|of]u u/]sf] / w/fg vfg]kfgL cfof]hgfsf] ;d]t b'O{ leGbf leGb}

vftfx¿df leGbfleGg} sDKo'6/ ;ˆ6j]o/x¿ k|of]u u/]sf] b]lvG5 . /fh:jsf] sDKo'6/ ;ˆ6j]o/sf]

n]vf+sgdf ;dfof]hg gu/L vftfdf dfq ;dfof]hg u/L /sd pNn]v ug]{ / ;f]xL cg';f/ n]vfnfO{

/fh:jsf] ljj/0f k7fpg] u/]sf] kfOof] .

6. cfGtl/s lgoGq0f k|0ffnL M cfGtl/s lgoGq0f k|0ffnL ;DaGwdf b]xfo adf]lhd b]lvof]

6.1. jflif{s ?kdf cfGtl/s n]vf k/LIf0f M:yflgo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf]

lgod !#% adf]lhd dfl;s ¿kdf cfGtl/s n]vfk/LIf0f u/L rf}dfl;s ¿kdf k|ltj]bg k]z

ug'{kg]{df jflif{s?kdf cfGtl/s n]vfk/LIf0f u/]sf] b]lvof] .

6.2. cfGtl/s sfo{ljlw tof/ gu/]sf] Msfo{k|lqmof Jojl:yt ug{ cfGtl/s sfo{lalw tof/ u/]sf]

b]lvPg .

7. gubjf6 sf/f]jf/ M cfos/ P]g, @)%* cg';f/ ¿=%) xhf/eGbf dflysf] e'QmfgL a}+s dfkm{t\

x'g'kg]{ k|fjwfg /x]sf] eP tfklg sd{rf/Lsf] kfl/>lds nufot sfo{qmd ;~rfng vr{ ;d]t

a}+ls+u k|s[of dfkm{t geO{ gubdf ljt/0f ug]{ ul/Psf] kfOof] .

8. of]hgf th'{df, sfof{Gjog M :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf tyf lgodfjnL, @)%^ sf]

lgod adf]lhd of]hgf th'{df / sfof{Gjog x'g'kb{5 . of]hgf th'{df, sfof{Gjogdf b]lvPsf Joxf]/f

b]xfo jdf]lhd 5g\M

9. clen]vM:yfgLo :t/df ;~rfng x'g] of]hgfx? j8f:t/jf6 5gf}6 eO{ cfPsf] x'g'kg]{ /

gu/kl/ifb\af6 kfl/t eP k5L sfof{Gjog x'g'kg]{df gu/kl/ifb\af6 kfl/t u/]sf] clen]v /fv]sf]

kfOPg .

10. /sdfGt/ M;fdflhs ljsf; zLif{ssf] jh]6 /sdfGt/ j]u/ k'/} /sd csf]{ c;DjlGwt zLif{sdf

vr{ u/]sf] kfOof] . o;af6 ;fdflhs lasf;sf sfo{s|dx? ;~rfng ePsf] b]lvPg .

11. afFb/ Joj:yfkgsf] clen]v M ÚafFb/ Joj:yfkgÚ zLif{sdf g=kf=sf] Psn af]8{ a}7saf6 tTsflng

sfo{sf/L clws[t lai0f'k|;fb sf]O/fnfsf] lg0f{ocg';f/ %!* j6f afFb/ kqmg ¿=(,!*,(^).– vr{

u/]sf]df pQm afFb/ sxfF / s;/L Joj:yfkg ul/Psf] clen]v /fv]sf] kfOPg eg] aGohGt' ;+/If0f

P]g adf]lhd jg sfof{no;+u ;dGjo u/]sf] klg b]lvPg .



12. clGtd dxLgfdf ;Demf}tf M:yfgLo lgsfo >f]t kl/rfng sfol{\jlw, @)^( df cf=j=sf] cGTo

cyf{t\ a}zfvd;fGt kl5 s'g} klg of]hgf tyf sfo{qmd ;Demf}tf gug]{ gu/fpg] k|fjwfg /x]sf]df

ljsf; lgdf{0f sfo{qmdx¿ h]i7 / c;f/ dlxgfdf ;Demf}tf ePsf] b]lvof]] .

13. cg'udg tyf d"NofÍg Mcg'udg tyf d"NofÍg x'g] u/]sf] ljj/0f pknAw gu/fPsf]n] ;DkGg

cfof]hgfsf] ;DjGwdf d"NofÍg ug{ ;lsg] cj:yf /x]g .

14. jh]6 sfof{Gjog M gu/ kl/ifb\af6 kfl/t jh]6 sfof{Gjogdf b]lvPsf k|d'v Joxf]/fx? b]xfo

jdf]lhd 5g\ M

14.1. vr{sf] dfkb08 M:yfgLo lgsfodf ;~rfng x'g] ljleGg tflnd tyf sfo{qmdsf nflu cy{

dGqfnon] zLif{sut ¿kdf vr{sf] gD;{ tf]s]sf] 5 tfklg tflnd tyf sfo{qmdsf vr{df To:tf]

dfkb08sf] kfngf ePsf] kfOPg .

14.2. k6s] lg0f{o Mgu/kflnsfn] ca08f jf Psd'i6 ah]6 /fVg] / k6s] lgsf;f lbg], gu/ kl/ifb\sf]

lg0f{o a]u/ sfo{qmd ;~rfng ug]{, tyf kl5 k6s] lg0f{o u/L vr{ ug]{ u/]sf] b]lvof] .

15. ;fj{hlgs vl/b Joj:yfkg M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod

&! adf]lhd d"=c=s/df btf{jfn :yfoL nvf gDj/jfnf Joj;foL / kmd{ / ;+:yf jf sDkgLaf6

dfq vl/b ug{ clgjfo{tf /x]sf]df sltko cj:yfdf ;f]sf] kl/kfngf ePsf] b]lvPg . % xhf/

?k}ofeGbf sd df]nsf] vl/bsf] lan aLhs :yfoL n]vf gDj/ jfnf jf lgj]bg jf ekf{O{sf] tf]s

cfb]zaf6 e'QmfgL x'g' kg]{df ;f] j]u/ g} e'QmfgL x'g] u/]sf] 5 .

rfn" cf=j=@)&#.&$ df df}h"bf ;"rLdf g/x]sf Jofkf/Ls kmd{x¿af6 vl/b ug]{ u/]sf]

kfOof] . sfof{non] af]nkq dfkm{t\ u/fpg' kg]{ sltko sfdx¿ cdfgtdf u/fPsf] / 7]Ssf 6'qmfP/

u/fPsf] / Ps} JolQm jf kmd{af6 k6s.k6s u/fOPsf] ;d]t b]lvPsf 5g . :jLs[t gD;{ / lhNnf

b//]6 cg';f/ nfut cg'dfg tof/ u/]sf] ljj/0f k|:t't gu/]sf], df6f] sf6g] sfo{sf nflu *)

k|ltzt d]lzg / @) k|ltzt= Dofg'cndf cfwfl/t eO{ b/ ljZn]if0f n]vk/LIf0fsf] ;dodf k]z

u/]sf] 5}g .

16. lgdf{0f sfo{ Joj:yfkg M :yf=lg=cf=k|=lg=, @)^$ sf] lgod !@* adf]lhd sfo{tflnsf a]u/ vl/b

/ lgdf{0f sfo{sf] ;Demf}tf ug]{ / sfo{tflnsf ePsf]df ;f]sf] cg';/0f gug]{ l:ylt /x]sf] 5 .

;fj{hlgs vl/b P]g, @)^# :yf=lg=cf=k|=lg=, @)^$ sf] lgod !#@ / vl/b ;Demf}tfsf] k|fjwfg

ljkl/t l/tk"j{ssf] lgj]bg a]u/ Dofb yk x'g], xhf{gf nufpg' kg]{df gnufO{ Dofb yk x'g],

Psk6s ylkPsf] Dofbdf sfd geO{ k'gM yk]sf] l:ylt ;d]t 5 . lgdf{0f Joj;foLsf] l9nfO{sf]

sf/0f b]lvg]df klg xhf{gf gnufO{ Dofb yk ePsf] l:ylt 5 .

:yf=lg=cf=k|=lg=, @)^$ sf] lgod @!@ b]lv @!& ;Dd adf]lhd vfg]kfgL kfOk, h:tfkftf

tyf tf/hfnL vl/b, ljt/0f, h8fg / df}Hbft le8fg gx'g], df}Hbft /xg] u/L lgdf{0f ;fdu|L vl/b

ug]{ cflb b]lvPsf] 5 .

:yf=lg=cf=k|=lg=, @)^$ adf]lhd k]ZsL afFsL /xg], ;Demf}tf cg';f/sf] sfo{ ;DkGg

gePsf]df sfo{;Dkfbg hdfgt tyf k]ZsL hdfgtsf] Dofb ;DjGwdf cBfjlws clen]v k]z

ePsf] 5}g .

17. lk|mh M :yfgLo lgsfo ;|f]t kl/rfng tyf Joj:yfkg sfo{ljlw, @)^( sf] bkmf %)-%_ tyf

sfo{ljlw / lgb{]l{zsfx¿ adf]lhd vr{ geO{ afFsL /x]sf] g=kf= cg'bfg ;l~rt sf]ifdf lkmtf{ gug]{,

ah]6 lk|mh x'g glbg] p2]Zon] cGo vftfdf /sd 6«fG;km/ x'g] u/]sf] 5 .

18. pkef]Qmf ;ldlt dfkm{t sfo{ Joj:yfkg M pkef]Qmf ;ldltn] kfPsf] sfd lgdf{0f Joj;foL dfkm{t\

u/fPsf], pkef]Qmf ;ldltnfO{ sfo{;DkGg, /]vb]v, dd{t -;Dxf/ ug]{ lhDd]jf/L tf]s]/ x:tfGt/0f

gu/]sf], a9L hl6n k|fljlws kIf ;d]t ;dfj]z ePsf / d]lzg/Lsf] ;d]t a9L k|of]u x'g] sfd

pkef]Qmf ;ldlt nfO lbg gx'g] k|fjwfgsf] kfngf gePsf] l:ylt 5 . :yf=lg=cf=k|=lg=, @)^$ sf]

lgod !@), :yfgLo lgsfo ;|f]t kl/rfng tyf Joj:yfkg sfo{ljlw, @)^( sf] bkmf %)-%_ tyf

sfo{ljlw / lgb]{lzsfx¿ adf]lhd pkef]Qmf ;ldltaf6 tf]lsPsf] -:jLs[t_ hg;xeflutf /sd

¿=@,)),)),))).– dWo] ¿=#,^),#$(%%.– df h'6fpg ;s]sf] Pj+ sfof{noaf6 ug]{ e'QmfgLdf

cfg'kflts s§L ug]{ u/]sf] ljj/0f cBfjlws 5}g .

19. ;Dklt ;+/If0f M :yfgLo :jfoQ zf;g P]g, @)%% adf]lhd ;DklQ ;+/If0f / clen]v clGtd n]vf

k/LIf0fdf k|:t't ePsf] 5}g . lhG;L nutsf ;DaGwdf :yfgLo lgsfo cfly{s k|zf;g lgod

@)^$ sf] lgod @!@, @!#, @!$, @!%, @!^ k"0f{¿kdf kfngf ePsf] kfOPg . To; sfof{non]

l:y/ ;DklQsf] vftf /fv]sf] gb]lvPsf] / ef}lts ;DklQsf] d"Nof+sg ug]{ Joj:yf gePsf]n]

;DklQsf] oyfy{ cj:yf olsg ug{ ;lsPg . sfof{noaf6 j8fx¿df lgsf;f ePsf] ;DklQsf]



ljj/0f ;DalGwt j8f sfof{nox¿df cBfjlws gePsf], lgsf;f ePsf] / j8f sfof{nox¿df

df}h"bf /x]sf] ;DklQ le8fg ug{ g;s]sf], sfof{non] s'g} klg ;DklQdf x|f; s§L gu/]sf] /

tT;DaGwL Joj:yfkg u/]sf] 5}g eg] sfof{non] cfˆgf] ;DklQx¿sf] aLdf u/]sf] 5}g .

20. gub Joj:yfkg M sfof{non] p7fPsf ljleGg k|sf/sf /fh:jx¿ a}+s dfkm{t k|fKt geO{ gubd}

k|fKt ug]{ / gub df}Hbftsf] dfl;s Aofn]G; cf=j= k|f/De eP kl5 a9\b} hfg] / clGtd rf}dfl;s

kl5 sfof{non] k|:t't cfo ljj/0fdf ;Lldt x'g] u/]sf] b]lvof] . sfof{nosf] /fh:j zfvfn] nfdf]

;do;Dd sfof{nod} gub df}Hbft /fVg] u/]sf]df gubsf] aLdf ug{'kg]{df u/]sf] 5}g . o;/L gub

;DjGwL ;Defljt hf]lvd tkm{ sfof{no ;dod} ;r]t x'g'kg]{ b]lvG5 .

21. slG6Gh]G;L vr{ M :yfgLo lgsfo ;|f]t kl/rfng tyf Joj:yfkg sfo{ljlw, @)^( sf] bkmf !$ /

;fj{hlgs n]vf ;ldltsf] lgb]{zg adf]lhd slG6Gh]G;Lsf] clen]v /fVg] u/]sf] ljj/0f k|:t't

gePsf], of]hgfut slG6Gh]G;L s§f u/L lgsf;f ug]{ / s§f u/]sf] slG6Gh]G;Lsf] vr{sf] kf/bzL{ x'g]

u/]sf] b]lvPg . ;DefJotf cWoog / k|efj d"NofÍg ¿=!!,&^$.&), of]hgf th'{df, sfof{Gjog

;'k/Lj]If0f -j8f e]nf_ ?=%,*@%.–, clen]v Joj:yfkg vftf 5kfO{ -:Sofg/ / sDKo'6/ ;ˆ6j]o/

vl/b ¿=!,^*,#&).–_, ;'k/Lj]If0f cg'udg d"NofÍg hfFrkf; k|ltj]bg -k|fljlws OGwg

¿=$$,*)^.!), n]–cfp6 / hUuf lg/LIf0f ¿=#,@*,$)).–_, ;fj{hlgs ;'g'jfO{ ¿=!)@,%)).–,

;fj{hlgs / ;fdflhs k/LIf0f ¿=@,)%,))).– u/L slG6Gh]G;Ldf s'n ¿=*,^^,^^%.– vr{ u/]sf]

5 .

22. k|zf;lgs vr{ M To; sfof{nosf] rfn' cf=j=sf] /fh:jsf] :jLs[t ah]6 zLif{sdf

¿=!!,@&,(),))).– nIf /fv]sf]df nIoeGbf sl/a ##=*! k|ltztn] sd c;'nL u/]sf] b]lvof] . To;

sfof{nosf] rfn" cf=j= @)&#.&$ df ¿=*$@,(@,(#*.(# cfGtl/s /fh:j c;'nL u/]sf]df To;

sfof{no cGtu{t sfo{/t :yfoL, c:yfoL sd{rf/L nufot k|zf;lgs vr{df ¿=(,@^,!^,^)@.@@ x'g]

u/]sf] b]lvof], h'g /fh:jsf] c;'nLeGbf ¿=*#,@#,^^#.@( /sdn] a9L vr{ x'g] u/]sf] b]lvof] .

To;sf/0f df}h"bf :yfgLo ;|f]t, ;fwgaf6} gu/jf;Lsf] cfly{s ljsf; / ;]jfdf vr{ ug{ ;Sg] Ifdtf

pk–dxfgu/kflnsfsf] Go"g /x]sf] b]lvG5 .

23. /fh:j bflvnf M :yfgLo lgsfo cf=k|=lgodfjnL, @)^$ sf] lgod @) cg';f/ /fh:j cfDbfgL

k|fKt ePsf] ef]nLkN6 a}+s bflvnf ug'{kb{5 . cl3Nnf] cf=j=@)&!.&@ sf] cGtdf sl/a !$ nfv

gub df}Hbft b]lvPsf]df rfn" cf=j=@)&@.&# sf] cGtdf sl/a ¿=!&,^#,))).– a}+s bflvnf x'g

afFsL /x]sf] b]lvPsf]n] pQm /sd cljnDj a}+s bflvnf ug'{kb{5 .

24. cfiff9 dlxgfsf] vr{ M rf}dfl;s ?kdf jflif{s sfo{qmd :jLs[t u/L ;f]xL adf]lhd rf}dfl;s ?kdf

nIo tf]sL ah]6 ljlgof]hg ul/Psf] x'G5 . sfof{non] pknJw u/fPsf] ljj/0f cg';f/ sfof{nosf]

ljleGg k"FhLut tyf sfo{qmdut ah]6 zLif{s tk{+msf] t];|f] rf}dfl;s vr{ / cfiff9 dlxgfsf]dfq

vr{sf] l:ylt cg';f/ aflif{s vr{ ?=102850/- xhf/dWo] t];|f] rf}dfl;sdf ?=529380/-

xhf/vr{ ePsf] 5 eg] cfiff9 dlxgfdf dfq ?=231358/- xhf/ vr{ ePsf] b]lvof] . t];|f]

rf}dfl;s / cfiff9 dlxgfsf] vr{sf] ;du| k|ltzt qmdz 51.46 / 20.74 k|ltzt /x]sf] 5 .

t];|f] rf}dfl;s / cfiff9 dlxgfdf ljlgof]lht /sdsf] 7"nf] c+z cfly{+s jif{+sf] cGTodf vr{ ePsf]

;DaGwdf l9nf] ah]6 vr{ ug]{ clVtof/L k|fKt ePsf], clwsf+z of]hgfx?sf] of]hgf km/kmf/s

cfiff9 dlxgfdf x'g] ePsf]n] t];|f] rf}dfl;s / cfiff9 dlxgfdf a9L vr{ ePsf] sfof{non] hgfPsf]

5 . o;/L vr{ ul/+bf vr{sf] ;lx ;b'kof]u gx'g], hyfefjL vr{ ul/g], of]hgfsf] u'0f:t/df k|efj

kg'{sf ;fy} cfly{s clgoldttf ;d]t a9g] cj:yf l;h{gf x'g] b]lvG5 .

25. कानन र मापदणड बगरको सविधा M(धरान नगरपालिका कारयसञचािन सलमतिको तनरयरानसार), sfof{non] ljleGg sd{rf/Lx?nfO{ tf]lsPsf] tnj eQfsf] cltl/Qm ljleGg ;'ljwfx? gu/kflnsf

sfo{;~rfng ;ldltsf] lg0ff{g';f/ egL dfl;s ?kdf vr{ n]v]sf] kfOof] . sd{rf/Lx?nfO{ tnjsf]

cltl/Qm yk ;'ljwf lbg' k/]df tT;DjGwL Ps lglZrt dfkb08 agfO{ ;f] cg';f/ yk ;'ljwfsf]

Joj:yf ug'{kg]{df sfo{;+rfng ;ldltsf] k6s k6ssf] lg0f{ojf6 vr{ n]v]sf] lgod;Ddt\ b]lvPg .

26. घर बाटोको लसफाररश अलििख M सथा.तन.आ.पर.तन., २०६४ बमोजिम घर बाटोको लसफाररश अलििख अदयािधधक राखको दखखएन । सोको लसफाररश अलििख २०७३।७४ को आरमिदखख करमसखरा १ दखख लसिलसिबारको करमानसार अलििख राखन पनमा सो बमोजिम राखको दखखएन।कतिपर एक करमसखरामा दोहोरायएर लसफाररशको अलििख राखको िटटरो । आ.ि. २०७३।७४ मा विलिनन पराविधधक कमयचारीको फााटमा अलििख रहन गरी एकसाथ िीgिटा रजिषटरमा



अलििख राखन गरको पाइरो । पराविधधक कमयचारी कषर बढाथोकीि राखको अलििख रजिषटरमा आ.ि. २०७३।७४ मा छः िटा कर.स १ दखखको करमानसार अलििख राखको िटटरो र परा. कमयचारी इनर बसनिि चार िटा कर.स. १ दखखको करमानसार िममा १६९३ घरबाटोको लसफाररशको अलििख राखको। िसमा कषर बढाथोकीि राखको अलििखको कर.स. बीचमा छटाएर धर पतछको करमसखरा राखन गरको िसमा िममा ५३३ घरबाटोको लसफाररश अलििख राखको।तरसगरी, पराविधधक कमयचारीहर परिाि िामाङ, चोपनाथ धमिा, रनििीि क.साह समिि राखको अको अलििखमा पााच िटा लसरररिमा १९१४ घरबाटोको लसफाररशको अलििख राखको दखखरो।चाि आ.ि. २०७३।७४ मा कि िममा ४,१४० घरबाटोको लसफाररशको अलििख राखको दखखरो। o;/L 3/ jf6f] l;kmfl/;

clen]v Jojl:yt?kn] /fVg' kg]{df ;f] cg';f/ /fv]sf] 5}g . sfof{non] cfufdL lbgdf o; tkm{

cfjZos ;'wf/ ug'{ kb{5 .

27. sf]6]zg a]u/ vl/b M :yfgLo lgsfo cf=k|= lgodfjnL, @)^$ sf] lgod && cg';f/ sf]6]zg lnO{

;fdfg vl/b ug'{kg]{ Joj:yf ePsf]df sfof{non] lgDg ef}=g+= / ldltaf6 sf]6];g lnPsf] k|df0f

a]u/ vr{ n]v]sf] 5 . o;/L lgodfjnLdf ePsf] Joj:yfsf] kfngf gu/L vl/b u/]sf] /sd

?=&*,#(,(#*.– lgod;Ddt\ b]lvPg .

28. cGoq sfof{nonfO{ e'QmfgL M sfof{nonfO{ k|fKt ePsf] ah]6 sfof{nonfO{ tf]lsPsf] sfddf vr{

ug'{kg]{ Joj:yf 5 . sfof{non] #!! ldlt @)&$.@.@$ af6 एरर कि रफफिरिरशन एणड ईिकटरीकि sf]

ljn cg';f/ Pc/ sl08;g ! yfg ?=$#,$!%.– df vl/b u/L lhNnf k|zf;g sfof{no ;'g;/Lsf

n]vfkfnnfO{ a'emfPsf] kfOof] . o;/L sfof{nonfO{ k|fKt ePsf] jh]6 sfof{no s} sfddf vr{ gu/L

cGoq sfof{nosf] nflu vr{ u/]sf] /sd lgoldt b]lvPg .

29. l;w} vl/b u/]sf ] M ;fj{hlgs vl/b P]g, @)^# tyf lgodfjnL, @)^$ cg';f/ ;jf/L ;fwg vl/b

ubf{ nfut cg'dfg tyf :k]l;lkms]zg ;d]t tof/ u/L k|lt:kwf{ u/fO{ vl/b sfo{ ug'{kg]{ Joj:yf

5 . sfof{non] =%&@ ldlt @)&$.#.#! af6 lnˆ6/ ;lxtsf] 6f6f $)& P;Pkm 6«s /fwf>L

OG6/g]zgn, lj/f6gu/af6 tyf ;f]sf] 6«ssf] P;];f]l/h\ ef}=g+=%&# / %&$ af6 vl/b u/L

?=$@,**,))).– vr{ n ]v]sf] 5 . o;/L vl/b ul/Psf ;jf/L ;fwg tf]lsPsf] :k]l;lkms]zg cg';f/

eP gePsf] k|fljlws k|ltj]bg a]u/ vl/b sfo{ u/L e'QmfgL u/]sf] 5 .

30. cfos/ s§f gu/]sf] M cfos/ P]g, @)%* cg';f/ eQf /sddf !% k|ltzt s/ s§f ug'{kg]{

Joj:yf 5 . sfof{non] ljleGg ef}=g+= / ldltaf6 ljleGg sd{rf/LnfO{ e'QmfgL u/]sf]df s/ s§f

u/]sf] 5}g . o;/L cfos/ P]gdf ePsf] Joj:yf cg';f/ cfos/ /sd s§f gu/L e'QmfgL u/]af6

cfos/ jfktsf] /sd ?=%$)).– c;'n x'g'kb{5 .

31. e/kfO{ j]u/ vr{ M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ cg';f/ vr{ n]Vbf ljn

e/kfO{ ;lxtsf] n]vf /fVg'kg]{ Joj:yf 5 . sfof{non] ljleGg ef}=g+= / ldltjf6 lGfDgfg';f/ vr{

n]Vbf ;DalGwt JolQmn] /sd a'em]sf] e/kfO{ k]z ePsf] 5}g . o;/L lgodfjnLdf ePsf] Joj:yf

cg';f/ sfof{non] vr{ /sdsf] ljn e/kfO{ ;lxtsf] k|df0f ;+nUg x'g'kg]{df ;f] j]u/ vr{ n]vsf]

/sd ?=^@&%.– c;'n x'g'kg]{ b]lvG5 .

32. ljn ;+nUg gePsf] M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ cg';f/ vr{ n]Vbf ljn

e/kfO{ ;lxtsf] n]vf /fVg'kg]{ Joj:yf 5 . sfof{non] ef}=g+=!*^ ldlt @)&#*.& af6 ?=!$#%).–

;gdfg >]i7nfO{ e'QmfgL lbPsf]df ;DjlGwt JolQmn] /sd a'em]sf] e/kfO{ k]z ePsf] 5}g . o;/L

lgodfjnLdf ePsf] Joj:yf cg';f/ sfof{non] vr{ /sdsf] ljn e/kfO{ ;lxtsf] k|df0f ;+nUg

x'g'kg]{df ;f] a]u/ vr{ n]v]sf] /sdsf] k|df0f k]z x'g'kg]{ b]lvG5 .

33. l;w} vl/b u/]sf ] M ;fj{hlgs vl/b P]g, @)^# tyf lgodfjnL, @)^$ cg';f/ ;jf/L ;fwg vl/b

ubf{ nfut cg'dfg tyf :k]l;lkms]zg ;d]t tof/ u/L k|lt:k{wf u/fO{ vl/b sfo{ ug'{kg]{ Joj:yf

5 . sfof{non] ef}=g+=@&^ ldlt @)&#.*.( af6 df]6/;fO{sn vl/b afkt c/ljGb P08 a|b{znfO{

?=$*),))).– vr{ n]v]sf] 5 . o;/L vl/b ul/Psf ;jf/L ;fwg tf]lsPsf] :k]l;lkms]zg cg';f/

eP gePsf] k|fljlws k|ltj]bg tyf sf]6]zg a]u/ vl/b sfo{ u/L e'QmfgL u/]sf] 5 .

34. 7]Ssf ;DjGwL kmfO{n k]z gePsf] M sfof{non] ef}=g+=@(^ ldlt @)&$.#.@^ af6 lzjafaf

kmlg{r/af6 ljleGg kmlg{r/ vl/b u/L ?=!%,$$,@%).– vr{ n]v]sf]df ;f] vl/b ;DaGwL af]nkq

nufot 7]Ssfk§f ;DaGwL kmfO{n n]vfk/LIf0fsf] nflu k]z gePaf6 vl/b k|lqmof lgodfg';f/ eof]

egL olsg ug{ ;lsPg . ctM vl/b sfo{sf] pQm af]nkq ;DaGwL kmfO{n k]z x'g'kg]{ b]lvG5 .



35. cfjZos sfuhft a]u/ vr { M @*) ldlt @)&$.#.@% af6 dfgj ljsf; jftfj/0f d~r

;'g;/Lsf a›L e08f/LnfO{ 3/ef8f afkt ¿=!),))).– ;lxt / ;f]xL ;+:yfsL k|ltlglw / sfo{qmd

;+of]hs ;':df cof{nn] b}lgs xflh/L dfq k|:t't u/]sf] k|df0f ;+nUg u/L ?=#,#(,))).– vr{

n]v]sf] 5 . pQm vr{sf] k|ult k|ltj]bg k]z ePsf] 5}g .

To:t} @&^ ldlt @)&$.#.@# af6 o'jf b[li6 ;dfh dfkm{t ?=#,#&,*&^.– vr{ n]v]sf] 5 . pQm

vr{sf] cfjZos ljn e/kfO{ ;]|:tf ;fy ;+nUg 5}g . o;/L vr{sf] ljn e/kfO{ a]u/ vr{ n]v]sf]

/sd ?=#,#&,*&^.– sf] k|df0f ;+nUg x'g'kb{5 .

36. ljn e/kfO{ j]u/ vr{ M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ cg';f/ vr{ n]Vbf

ljn e/kfO{ ;lxtsf] n]vf /fVg'kg]{ Joj:yf 5 . sfof{non] #)! ldlt @)&$.#.@^ af6 laB't

dx;'n afkt ?=!*,)!@.– vr{ n]v]sf]df ;f]sf] ljn ;]|:tf;fYf ;+nUg u/]sf] 5}g . o;/L

lgodfjnLdf ePsf] Joj:yf cg';f/ vr{sf] ljn a]u/ vr{ n]v]sf] ?=!*,)!@.– sf] ljn k|df0f k]z

x'g'kb{5 .

37. cfos/ s§f gu/]sf] M cfos/ P]g, @)%* cg';f/ ;]jf z'Nssf] e'QmfgLdf !% k|ltzt cfos/ s§f

ug'{kg]{ Joj:yf 5 .

37.1. sfof{non] #!! ldlt @)&$.#.@^ af6 n]vfk/LIf0f z'Ns afkt l;=cfGfGb P08 P;f]l;P6\;,

sf7df8f}+n] lnPsf] k]ZsL ?=@,)),))).– dWo] cfly{s jif{ @)&@.&# sf] kfl/>lds ¿=@%),))).–

e'QmfgL ubf{ klxn] lbPsf] k]ZsL /sd ?=@,)),))).– s§f u/L gk'u ?=%),))).– e'QmfgL ;d]t

u/]sf]df cfos/ P]gdf ePsf] Joj:yf cg';f/ !% k|ltzt cfos/ s§f u/L e'QmfgL u/]sf] 5}g .

o;/L cfos/ P]g cg';f/ s'n e'QmfgL u/]sf] /sd ?=@%),))).– sf] !% k|ltzt cfos/ jfkt

?=#&,%)).– s§f gu/L e'QmfgL u/]af6 pQm cfos/ afktsf] /sd c;'n x'g'kb{5 . ;fy} pQm

k/fdz{bftf d"No clej[4L s/df btf{ ePsf]df s/ jLhs ;d]t k]z ePsf] 5}g .

37.2. sfof{non] @# ldlt @)&#.%.^ af6 l8Knf]df O{lGhlgo;{ Pzf]l;P;gnfO{ sfof{nosf] ;"rgf k|sflzt

u/] afkt ?=!%,))).– e'QmfgL u/]sf]df cfos/ P]gdf ePsf] Joj:yf eP cg';f/ !% k|ltzt s/

s§f gu/L e'QmfgL u/]af6 s/ afkt /sd ?=@,@%).– c;'n x'g'kb{5 .

37.3. sfof{non] #& ldlt @)&#.%.* af6 Ps /fhgLlts bnnfO{ sfof{nosf] ;"rgf k|sflzt u/] afkt

?=$),))).– e'QmfgL u/]sf]df cfos/ P]gdf ePsf] Joj:yf eP cg';f/ !% k|ltzt s/ s§f gu/L

e'QmfgL u/]af6 s/ afkt /sd ?=^,))).– c;'n x'g'kb{5 .

38. gub df}HbftM w/fg pkdxfgu/kflnsf sfof{nosf] /fh:j zfvfaf6 @)&$ cfiff9 d;fGt;Dddf

PsLs[t ;DklQ s/, Joj;fo tyf jxfn s/ / ljljw z'Ns h:tf cfGtl/s cfoaf6 hDdf

¿=*,%@,^),&)%.– k|fKt u/L gu/kflnsfsf] a}+s vftfdf ?=*,#!,%@,(&^.– dfq bflvnf u/]sf]

b]lvof] eg] gub df}Hbft ¿=@!,)&,&@*.– hDdf ug{ afFsL /x]sf] Joxf]/f cfGtl/s n]vfk/LIfsn]

hgfPsf] hasL sfof{nosf] n]vf dxfzfvfn] /fh:j gub df}Hbft /sd ¿=!!,#(,(^#.– clGtd

ljQLo ljj/0fdf b]vfPsf] x'Fbf pQm gub /sd ¿=(,^&,&^^.– cljnDj a}s bflvnf x'g'kb{5 .

39. /fh:j M ;fj{hlgs lghL ;fem]bf/L ug]{ ;Demf}tf cg';f/ ;'g;/L pBf]u afl0fHo ;+3;Fu ePsf]

;Demf}tf cg';f/ w/fg pkdgkf sfof{nosf] /fh:j sfp06/af6 p7fPsf] Joj;fo s/sf] bf];|f]

ls:tf ?=$,#&,$#%.– ;'g;/L pBf]u afl0fHo ;+3nfO{ @$ ldlt @)&#.!@.!* af6 e'QmfgL lbPsf]

5 . o;/L sfof{non] p7fPsf] /fh:j /sd lghL ;+:yfnfO{ lbg] u/L u/]sf] ;Demf}tf u/]sf] dgfl;j

b]lvPg .

40. lj1fkg s/ c;'n gu/]sf] M w/fg pk–dxfgu/kflnsfn] ;+sng ug]{ xf]l8{+u af]8{ -lj1fkg s/_ sf]

7]Ssf Pr=cf/= Pu|LsNr/ k|f=ln=n] cf=j= @)&#.&$ b]lv @)&$.&% ;Dd lnPsf]df pQm 7]Ssf jfkt

lgh sDkgLn] cf=j=@)&#.&$ sf] ;Dk"0f{ 7]Ssf /sd a'emfpg afFsL b]lvPsf]df ;f] /sd a'emfpg

@)&$.*.@( df sfof{non] kqfrf/ u/]sf]df lgh sDkgLn] 7]Ssf ab/ cfzosf] kq n]lv k7fPsf]df

sfof{non] ;f] cf=j=sf] jflif{s lj1fkg s/ ;+sng sfo{sf] 7]Ssf k|of]hgsf nflu sfof{nosf] kIfdf

hf/L u/]sf] l;l6hg a}+s OG6/g]zgn ln=sf] k/kmd]{G; af]G8 ¿=@(,@),))).– k]z u/]sf]af6 c;'n

x'g afFsL ¿=!!,&!,!!!.– / ;f]df nfUg] lanDa z'Ns -jflif{s !%% sf b/n]_ ;d]tdf d"=c=s/ ;d]t

hf]8]/ c;'n ug'{kb{5 .

41. d"No clej[l4 s/ c;'n gu/]sf ] M sfof{nonsf] cfGt/Ls cfotkm{ ljleGg 7]Ssfjf6 cfo k|fKt x'g]

u/]sf] 5 . sfof{non] k|fKt x'g] ljleGg cfox? 7]Ssfssf] dfWodaf6 af]nkq u/L k|fKt ug]{ u/]sf]

5 . o;/L af]nkqsf] dfWofdaf6 7]Ssfåf/f cfGtl/s cfo k|fKt ubf{ d"=c= s/ k|fKt u/]sf] 5}g .

d"No clej[l4 s/ P]g, @)%@ sf] bkmf -*_-!_ cg';f/ d"No clej[l4 s/ c;'n ug'{kg]{ Joj:yf 5 .

sfof{non] P]gdf ePsf] Joj:yf cg';f/ 7]Ssfsf] dfWofdaf6 cfGtl/s cfo k|fKt ubf{ 7]Ssf sjf]n



ug]{ $ lgdf{0f Joj;foLaf6 pQm d"No clej[l4 s/ k|fKt gu/]jf6 pQm /sd ?=@,@%,(%(.– c;'n

ug'{kb{5 .

42. ;lkË sDKn]S; ejg ef8f /sd aSof}tf M w/fg # l:yt gu/kflnsfsf] :jfldTjsf] ;lkË sDKn]S;

ejg w/fg lalhg]; u|'knfO{ ldlt @)^@ kmfu'g @* ut]b]lv Jofkfl/s k|of]hgsf nflu !% jif{sf

nflu k|of]u, pkef]u / ;~rfng ug{ ;Demf}tf ePcg';f/ w/fg lalhg]; u|'k k|f=ln=n] a'emfpg' kg]{

jflif{s axfn /sd g=kf=sf] ldlt @)^@.$.& df u/]sf] lg0f{o cg';f/ sfod x'g] / ls:tf /sd

jflif{s /sdsf] bfdf;fxLn] dfl;s ¿kdf bf];|f] dlxgfsf] @% ut]leq e'Qmfg ug{'kg]{ ;f] gu/]

To;kl5sf] @ dlxgf;Dd dfl;s yk !) k|ltztsf b/n] Jofh lnO{ ls:tf /sd a'emfpg ;lsg]

k|fjwfgx¿ /x]sf]df rfn' cf=j=@)&#.&$ ;Ddsf] ?=@,#$,(#&.– cg';f/sf] ef8f p7g 5'6]sf]

dfl;s yk !) k|ltztsf b/n] Jofh ;d]t hf]8L pQm w/fg lalhg]; u|'k k|f=ln=af6 ef8f

afktsf] /sd c;'n x'g'kb{5 .

43. ef8f /sd aSof}tf M 5ftfrf]s l:yt k':tsfno ;lxtsf] ax'2]ZoLo k;n ef8fsf] ;Demf}tf @)&!

a};fv ! b]lv # jif{;Ddsf nflu ePsf]df @)&$ a}zfvdf k'gM;Demf}tf ug{'kg]{df ;f] ;Demf}tf

gjLs/0f u/]sf] 5}g / cfly{s jif{ @)&#.&$ sf] pQm k;n ef8f jfkt dlgif >]i7af6 ?=$,$(^.–

/ l;+xb]jL o'jf Snjaf6 ?=$!,@)).– ;d]t ?=$%,^(^.– c;'n x'g afFsL /x]sf] ef8f /sd c;'n

x'g'kb{5 .

44. /sd k|fKt gePsf] M w/fg !* l:yt aL=kL= ;'Gb/ahf/af6 ;Demf}tf cg';f/ gu/kflnsfsf]

lx:;fsf] /sd gu/kflnsfsf] vftfdf hDdf x'g'kg]{df ;f] cg';f/sf] /sd k|fKt gePsf]n]

;/f]sf/jfnfaf6 t'¿Gt pQm /sd c;'n ug{'kb{5 . 45. c;'n ug{ afFsL cfo /sd M sfof{non] ut ljut jif{sf] ljleGg !# lgdf{0f Joj;foL, JolQmjf6

/fhZj jfkt k|fKt ug'{ kg]{ /fhZj /sd lghx?af6 xfn;Dd klg k|fKt u/]sf] b]lvPg . o;/L

sfof{nonfO{ k|fKt x'g'kg]{ /fh:j /sd xfn;Dd klg k|fKt ePsf] gb]lv+bf pQm afsL /sd

?=20,50,881.– lgodfg';f/ Jofh tyf /fhZj /sddf d"No clej[l4 s/ P]g cg';f/ !# k|ltzt

d"No clej[lWb s/ ;d]t hf]8L afFsL /sd c;'n x'g'kb{5 .

46. cfos/ s§f gu/]sf] M cfos/ P]g, @)%* sf] bkmf ^%-!_ cjsfz sf]ifaf6 e'QmfgL ubf{ cfo

u0fgfsf] Joj:yf u/]sf] 5 . ;f]xL bkmfsf] pkbkmf -v_ cg';f/ e'QmfgL /sd Psd'i6 u/]sf] 5 eg]

o;/L ul/Psf] e'QmfgL /sdjf6 ;f] e'QmfgL /sdsf] %) k|ltzt jf % nfv ?k}ofdWo] h'g a9L

x'G5 ;f] /sd 36fO{ x'g] e'QmfgLnfO{ ;f] k|fs[lts JolQmsf] u}/ Jofj;flos s/ of]Uo ;Dkltsf]

lg;{uaf6 k|fKt nfe dflgg] pNn]v 5 . o; cg';f/ k|fKt /sdsf] cfwf jf % nfvdWo] a9L x'g]

/sd 36fO{ x'g] afFsL /sddf % k|ltzt s/ nfUg] Joj:yf 5 . sfof{non] ljleGg ef}=g+= /

ldltaf6 !) sd{rf/Lx? cjsfz ePsf] cjlwsf] ;+lrt ljbf, cf}iflwpkrf/ tyf pkbfg /sd

jfkt ?=1,86,30,268.40 e'QmfgL u/]sf]df P]gdf ePsf] Joj:yf cg';f/ s/ s§f u/]sf] 5}g .

sfof{non] cfos/ P]gdf ePsf] Joj:yf cg';f/ cjsfz /sddf s/ s§f gu/L e'QmfgL u/]sf]

/sd sfof{noaf6 g} cfjZos 5fglag u/L cfos/ /sd c;'n ug'{kb{5 .

47. PsLs[t zx/L ljsf; cfof]hgf (IUDP) M zx/L ljsf; dGqfno, g]kfn ;/sf/ tyf PlzofnL

ljsf; a}+ssf] ;+o'Qm nufgLdf vfg]kfgL cfof]hgf ;+rfng u/L ! clk|n @)!* ;Dddf cfof]hgf

;DkGg ug]{ nIo /x]sf] 5 . w/fgdf xfn pknAw x'Fb} cfPsf] vfg]kfgL Ps s/f]8 aL; nfv ln6/n]

gu/jf;LnfO{ kof{Kt x'g g;s]/ vfg]kfgLsf] cefj ePsf]n] jt{dfg kl/of]hgf ;DkGg eO{ ;s]kl5

b}lgs @ s/f]8 ln6/ cfk"lt{ Ifdtf k'of{pg] w/fg vfg]kfgL cfof]hgf sfof{Gjog PsfO{sf] nIo

/x]sf] 5 . a9\bf] hg;+Vofsf] rfk / zx/Ls/0fnfO{ Jojl:yt ljt/0f k|0ffnLåf/f cGbfhL !,*%,$*^

hg;+Vof;DdnfO{ vfg]kfgLsf] o; of]hgfåf/f cfk"lt{ x'g] ck]Iff ul/Psf] 5 . rfn' cfof]hgf

cGtu{t jiff{ofddf ;txsf] d"xfgaf6 !&=$( PdPn8L tyf hdLg d"gLsf] d"xfgaf6 @=@#

PdPn8L Pjd\ ;'Vvfofddf ;txsf] d"xfgaf6 $=% PdPn8L tyf hdLg d"gLsf] d'xfgaf6 !%=@@

PdPn8L kfgLsf] cfk"lt{ ul/g] .PsLs[t zx/L ljsf; cfof]hgf -IUDP_, Pl;ofO{ ljsf; a}+s

(ADB) C0f g+=@*%! / cg'bfg g+=)@*$, 7]Ssf g+= IUDP/W/DHN/ICB-01) cfof]hgf sfof{Gjog

PsfO{ -PIU) åf/f Joj:yfkg ul/Psf] w/fg pk–dxfgu/kflnsfsf] Pp6f cfof]hgf xf] . of]

cfof]hgfn] k|of]u ug]{ e"–;tx kfgLsf] d'xfgsf] :yfg w/fgsf] pQ/L If]q /x]sf] 5 eg] hdLg

d"gLsf] d'xfg eg] w/fgsf] blIf0fL If]ql:yt rf/sf]z] emf8L h+un /x]sf] 5 . o; vfg]kfgL

kl/of]hgfdf g]kfn ;/sf/,PlzofnL ljsf;sf] / pkdxfgu/kflnsfsf] ;+o'Qm nufgLdf lgdf{0f

e}/x]sf] 5 .



48. ;g\ @)!& ;Dddf cfof]hgfsf] ;du| k|ult M cfof]hgf sfof{Gjog PsfO{sf k|aGwsåf/f ef}lts

sfo{sf] k|ult *#=&(% tyf ljQLo k|ult ^(=@(% ePsf] 5 .

49. a9L e'QmfgL u/]sf] M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-*_ cg';f/ vr{ n]Vbf

vr{sf] lan e/kfO{sf] /Lt k'u] gk'u]sf] hfFr u/L vr{ n]Vg'kg]{ Joj:yf 5 . sfof{non] @*^ ldlt

@)&$.#.@^ af6 O{Gwg afkt ?=*),#*@.– vr{ n]v]sf]df ?=&$,&*!.– sf] dfq ljn e/kfO{ ;+nUg

ePsf]df ;d]t ?=*),#*@.– g} vr{ n]v]sf] 5 . o;/L ljn e/kfO{eGbf a9L vr{ n]v]sf] /sd

?=%^!).– c;'n x'g'kb{5 .

50. cf=j= @)&$.&% df lgdf{0f ;DkGg ug{ cj/f]w M 7]Ssfsf] sfd cGtu{t ljhok'/df ^ nfv

3gld6/sf] l/hef{o/ agfpg'kg]{ eP klg xfn ;f] sfd ;DkGg x'g ;s]sf] 5}g . pQm :yfg

k'/ftflTjs b[li6n] dxTjk"0f{ ePsfn] s]xL ;d"xn] ljjfb u/]sf sf/0f sfd /f]lsPsf] 5 . h;n] ubf{

cfof]hgf ;dodfg} ;DkGg ug{ sl7gfO{ k/]sf] 5 . To;}u/L vfg]kfgL ;+:yfgsf] ;DklQ w/fg

vfg]kfgL af]8{nfO{ xfn;Dd x:tfGt/0f gePsf sf/0f vfg]kfgLsf] kfOk OG6/sg]Szg x'g g;s]/

cfof]hgfsf] ;~rfng / vfg]kfgL ljt/0fdf ;d:of ePsf] sfof{nosf] egfO{ /x] tfklg pk/f]Qm

;Df:ofsf] lg/fs/0f u/L tf]lsPsf] nIo k|fKt ug]{tkm{ sfof{non] yk ;ls|otf b]vfpg' kg]{ b]lvG5 .

51. e]/LPzg M ;fj{hlgs vl/b P]g tyf lgodfjnLdf e]/LPzg ug{ ;lsg] cj:yf / ;Ldf :ki6 5 .

51.1. vfg]kfgLsf] kfOk nfOg eP/ hfg] kfOksf] v08sf] dfq geO{ yk ;8sx¿sf] kLrsf] Pl/of

a9fpg' k/]sf], h+undf Og;'n]6]6 tf/ /fVg' k/]sf] sf/0f ¿=@!,&(,@),#!#.&% sf] e]l/Pzg hf/L

ePsf] 5 . yk ePsf gofF cfO6dx¿sf] nfut zLif{sdf kl/df0f / b/sf] /sd VO-2 df ;dfj]z

ul/Psf 5g\ eg] k"/fgf sfdx¿sf] nfut zLif{sdf VO-1 cg';f/} b/sf] /sd pNn]v u/]/ kl/df0fdf

eg] j[l4 ul/Psf] 5 . cl3Nnf] h;sf] sf/0f 7]Ssf /sd ¿=!,&),%@,#&,*&(=%^ -)=$% OlGqmd]G6

/ d"=c=s/ ;lxt_ df x'g] u/L, !$=^%% k|ltztn] j[l4 ePsf] 5 .

51.2. ;fj{hlgs vl/b P]g, @)^# sf] bkmf %$ df vl/b ;Demf}tfdf cGoyf Joj:yf ePsf]df afx]s

vl/b ;Demf}tf ubf{sf avt k"jf{g'dfg ug{ g;lsPsf] kl/l:yltn] ;f] ;Demf}tf sfof{Gjogsf] s|ddf

l;h{gf ePdf ;f]sf] :ki6 sf/0f v'nfO{ clwsf/ k|fKt clwsf/Ln] !% k|ltzt ;Ddsf] e]l/o;g

cfb]z hf/L ug{ ;Sg] Joj:yf 5 . pQm Joj:yf cg';f/ nfut cg'dfg tof/ ubf{ cg'dfg ug{

;lsg] cfO{6dx? ;d]t pQm Joj:yf cg';f/ :ki6 x'g] u/L l;len jS;{df ljn g+= B1 af6

?=&,#^,!^).– ljn g+=B2 jf6 ?=((,#$,)@!.–, O{n]lS6«s jS;{df lan g+=C af6 ?=@,&(,(),#,&%#.–

ljn g+ E af6 #@,)@,&().– ;d]t ?=$,!*,&^,&@$.– sf] el/Pzg cfb]z hf/L ePsf] b]lvG5 .

51.3. cfof]hgf sfof{Gjog PsfO{sf k|aGwsåf/f VO-1 hf/L ug{' kg]{ sf/0fx¿ -!_ lkr ;8sdf vfg]kfgL

kfOk /fv]sf] 7fpFdf dfq k'gM lkr ug]{ eGg] ePsf]df hgtfsf] cToflws dfu ePsf]n] @)

lkm6;Ddsf ;8ssf] b'a}tkm{ kfOk /fv]df k"/} lkr ug]{ gu/kflnsfsf] lg0f{o -@_ s]G›Lo k|0ffnLsf]

ljB't k|;f/0f nfOg gfËf] tf/ ePsf]df ljB't k|flws/0fsf] /fo cg';f/ ABC Insular cable /fVg'kg]{

-#_ vfg]kfgLsf] k|;f/0fnfO{g /fVbf km';|]l:yt g]kfnL ;]gfsf] Aof/]sn] # lkm6 hUuf lbPsf] ToxfF

ePsf] sDkfp08df kfOk /fVbf eTsfpg' kg]{ / ToxfF km]/L k'gMlgdf{0f ug{'kg]{ nufotsf sf/0fn]

ubf{ e]l/o;g cfb]z hf/L ug'{ k/]sf] eGg] sfof{no Joj:yfkg kIfsf] egfO{ /x]sf] 5 .

52. k/fdz{bftf M lalN8+u l8hfO{g cyf]l/6L k|f=ln=, sdnfbL, sf7df8f}+ nfO %)=% dlxgfsf nflu

slG6Gh]G;L / k|f]lehgn ;d ;d]tsf] z'¿ nfut ¿=(,^),@&,#^(.– -d"=c=s/ ;lxt_ df ;g\ @)!#

ck|Ln # tfl/vdf ;Demf}tf u/L /fv]sf] ePklg VO-1 /sd ¿=(,(*,^&,$$*.– hf] sl/a $% sf]

j[l4 xf], hf/L ug{'sf ;fy} lgdf{0f Jo;foLsf] sfd ;DkGg x'g g;s]sf] sf/0f ( dlxgf km]l/ klg yk

ug{' k/]sf] sf/0f e]l/Pzg VO-2, hf/L ug{' k/]sf]n] nfut ¿=!),@#,)(,)(&.– x'g k'u]sf] hf]

cl3Nnf] VO-1 sf] /sdeGbf ¿=@$,$!,^$(.&) yk a9L x'g k'u]/ @=%$% n] bfloTjef/ k/]sf]

5 .

53. ;DklQ tyf pks/0f M k/fdz{bftfn] vl/b u/]sf ;jf/L;fwg, sDKo'6/, kmlg{r/ clen]v /fvL

lkmtf{ lng'{ kg]{df pQm ljj/0f cfof]hgf sfof{Gjog PsfO{af6 ljj/0f k|fKt gePsf] sf/0f s] slt

ef}lts ;fdfg k/fdz{bftfn] vl/b eof] / lkmtf{ k|fKt ug'{kg]{ ljj/0f olsg ug{ ;lsPg .

54. cfof]hgfsf] Dofb yk M k/fdz{ bftfn] pko'Qm tj/n] z'¿df g} cfof]hgfsf nflu 7Ls kl/df0fsf]

nfut cg'dfg tof/ gu/]sf] sf/0f e]l/Pzg hf/L ug{' k/]sf] cj:yfdf klg ;f]xL k/fdz{bftfnfO{

Dofb yk u/L /fHosf] a9L bfloTj kf/]sf] b]lvG5 . sfof{non] k/fdz{bftfsf] VO-2 sf]

;Demf}tfkqdf x:tfIf/ gu/Lsg g} ;f] nfu" ub}{ k/fdz{bftfnfO{ rfn' cf=j= @)&#.&$ df lghsf]

:jLs[ltdf VO-2 cg';f/ g} k/fdz{bftfnfO{ e'QmfgL lbPsf] kfOof] .



55. k|f]lehgn ;d M O{n]lS6«f]lgS; jS;{ cGt{us ljn g+ C / E af6 e'QmfgL lb+bf k|f]lehgn ;ddf

/fv]sf] 6|\fG;km/d/ sg]S;g nufotsf] ?=(% nfv e'QmfgL lb+bf ljn cg';f/sf] /sd dfq e'QmfgL

lbg'kg]{df BOQ df ;dfj]z u/]sf] cfwf/df e'QmfgL lbPsf]n] ;Ssn ljn e/kfO{ k]z ug'{kg]{

b]lvG5 .

56. a9L e'QmfgLM lgdf{0f Joj;foLnfO{ e'QmfgL lb+bf oyfy{ sfd ePsf] k/Ldf0f / 7]Ssf ;Demf}tfsf]

sfdsf] d"No kl/df0f BOQ cg';f/ e'QmfgL lbg'kg]{df ljleGg @ j6f IPC jf6 ?=

?=!,)*,*(,%@%.– a9L e'QmfgL lbPsf] b]lvof] .

57. k'i6\ofO{ j]u/ vr{ M lgdf{0f Joj;foLsf] ljn g+= IPC 06 F af6 ljnsf] e'QmfgL ubf{ k'i6\ofO{ ug]{

sfuhft ;+nUg gu/L ?=$)),))).– e'QmfgL u/]sf]n] pQm /sd c;'n x'g'kb{5 .

58. lhG;L bflvnf M cfof]hgf ;DkGg eP kZrft k/fdz{bftf;Fu /x]sf ;jf/L ;fwg, sDKo'6/

nufotsf @) k|sf/sf ljleGg lhG;L ;dfg cfof]hgf sfof{Gjog PsfO{n], pkdxfgu/kflnsf

sfof{nodf lhG;L bflvnf u/fO{ a'emfpg' kg]{ x'Fbf ;f]sf] cBfjlws nut P+j clen]v tof/ ug'{kg]{

b]lvG5 .

59. k]ZsL afFsL M sfof{non] ljleGg sd{rf/L, j8f sfof{no, ;+w ;+:yf nufot cGo ljleGg k]ZsL

afFsL ut jif{sf] ?=@,)(,!@,%^#.#& /sddWo] o; jif{ km5\of}{6 ePsf] ?=$,)(,*)).– s§f u/L

afF+sL ?=@,)%,)@,&^@.&& df o; jif{ yk k]ZsL ?=!(,@),))).– ;d]t s"n k]ZsL afFsL

?=@,@$,@@,&^@.&& k]ZsL /sd km5\of}{6 ug{ afFsL b]lvPsf] 5 . o;/L k]ZsL afFsL /sd

lgodfg';f/ km5\of}{6 x'g'kb{5 .

a]?h" l:ylt

of] jif{ pkdxfgu/kflnsfsf] n]vfk/LIf0faf6 ?=# s/f]8 %( nfv @( xhf/ a]?h" b]lvPsf] dWo]

c;'n ug'{kg]{ ?= @! nfv %% xhf/ lgoldt ug'{kg]{ ?=# s/f]8 !* nfv %$ xhf/ / k]ZsL ?= !( nfv

@) xhf/ /x]sf] 5 .



Og?jf gu/kflnsf


ut jif+sf] df}Hbft ?-& nfv %) xhf/ / of] jif+ cfo ?-@) s/f]8 %# nfv * xhf/ ;d]t ?-@)

s/f]8 ^) nfv %* xhf/ cfDbfgL ePsf]df ?=!( s/f]8 (! nfv ## xhf/ vr+ eO+ ?-^( nfv @% xhf/

df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf pNn]Vo Joxf]/f lgDgfg';f/ 5g\M

1. ljQLo ljj/0f ;DaGwdf M k|rlnt P]g lgod cg';f/ cfly{s sf/f]af/sf] :jLs[t n]vf 9fFrf adf]lhd

n]vfÍg u/L lalQo laj/0f tof/ ug'{kg]{, n]vf gLlt v'nfpg'kg]{ tyf lalQo laj/0fn] cfly{s sf/f]af/sf]

oyfy{ lrq0f ug'{kb{5 . PsLs[t cfly{s ljj/0f tof/ ubf{ n]vf gLlt v'nfpg] u/]sf] kfOPg .

2. ljj/0f k]z gePsf] M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] cg';"rL–@$ cg';f/sf]

e'QmfgL lbg afFsLsf] ljj/0f, cg';"rL–@( cg';f/sf] ;Gt'ng k/LIf0f, cg';"rL–#) cg';f/sf] jf;nft,

cg';"rL–#! cg';f/sf] ;DklQ ljj/0f, cg';"rL–#@ cg';f/sf] 3/ ljj/0f vftf, cg';"rL–#& cg';f/sf]

jflif{s tnjL k|ltj]bg, cg';"rL–$^ cg';f/ rlNt d]lzg jf ;jf/Lsf] lstfa, cg';"rL–%) cg';f/sf]

vr{ eP/ hfg] lhG;L dfn;fdfgsf] vftf, cg';"rL–%! cg';f/sf] vKg] lhG;L ;fdfgsf] vftf, cg';"rL–

%# cg';f/sf] lhG;L df}Hbftsf] jflif{s ljj/0f n]vfk/LIf0fdf k]z ePg .

3. n]vf k|0ffnL M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod !( adf]lhd

gu/kflnsfsf] n]vfÍg k|f]b\efjL -Pqm'cn_ cfwf/df sf/f]af/ u/]sf] b]lvPg eg] jf;nft tof/ gu/]sf

sf/0f ;Dklt / bfloTjsf] oyf{y lrq0f x'g] cj:yf b]lvPg .

4. n]vf ;ˆ6j]o/ M /fh:j zfvfn] /fh:j c;'nLsf] cnUu} sDKo'6/ ;ˆ6j]o/ k|of]u u/]sf] / n]vf zfvfn]

cnUu} sDKo'6/ ;ˆ6j]o/ k|of]u u/]sf] / w/fg vfg]kfgL cfof]hgfsf] ;d]t b'O{ leGbf leGb} vftfx¿df

leGbfleGg} sDKo'6/ ;ˆ6j]o/x¿ k|of]u u/]sf] b]lvG5 . /fh:jsf] sDKo'6/ ;ˆ6j]o/sf] n]vf+sgdf

;dfof]hg gu/L vftfdf dfq ;dfof]hg u/L /sd pNn]v ug]{ / ;f]xL cg';f/ n]vfnfO{ /fh:jsf] ljj/0f

k7fpg] u/]sf] kfOof] .

5. cfGtl/s lgoGq0f k|0ffnL M cfGtl/s lgoGq0f k|0ffnL ;DaGwdf b]xfo adf]lhd b]lvof] M

5.1. jflif{s ?kdf cfGtl/s n]vf k/LIf0f M :yflgo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf]

lgod !#% adf]lhd dfl;s ¿kdf cfGtl/s n]vfk/LIf0f u/L rf}dfl;s ¿kdf k|ltj]bg k]z ug'{kg]{df

jflif{s?kdf cfGtl/s n]vfk/LIf0f u/]sf] b]lvof] .

5.2. cfGt/Ls sfo{ljlw tof/ gu/]sf] M sfo{k|lqmof Jojl:yt ug{ cfGtl/s sfo{lalw tof/ u/]sf] b]lvPg .

5.3. e'QmfgL k|s[of M cfos/ P]g, @)%* cg';f/ ¿=%) xhf/eGbf dflysf] e'QmfgL a}+s dfkm{t x'g'kg]{ k|fjwfg

/x]sf] ePtf klg sd{rf/Lsf] kfl/>lds nufot sfo{qmd ;+rfng vr{ ;d]t a}+ls+u k|s[of dfkm{t geO{

gubdf ljt/0f ug]{ ul/Psf] kfOof] .

5.4. of]hgf th'{df, sfof{Gjog M :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf tyf lgodfjnL, @)%^ sf] lgod

adf]lhd of]hgf th'{df / sfof{Gjog x'g'kb{5 . of]hgf th'{df, sfof{Gjogdf b]lvPsf Joxf]/f b]xfo

jdf]lhd 5g\M

6. clen]vM:yfgLo :t/df ;~rfng x'g] of]hgfx? j8f:t/jf6 5gf}6 eO{ cfPsf] x'g'kg]{ / gu/kl/ifb\af6

kfl/t eP k5L sfof{Gjog x'g'kg]{df gu/kl/ifb\af6 kfl/t u/]sf] clen]v /fv]sf] kfOPg .

7. clGtd dxLgfdf ;Demf}tf M:yfgLo lgsfo >f]t kl/rfng sfol{\jlw, @)^( df cf=j=sf] cGTo cyf{t\

a}zfvd;fGt kl5 s'g} klg of]hgf tyf sfo{qmd ;Demf}tf gug]{ gu/fpg] k|fjwfg /x]sf]df ljsf; lgdf{0f

sfo{qmdx¿ h]i7 / c;f/ dlxgfdf ;Demf}tf ePsf] b]lvof]] .

8. ;Dklt ;+/If0f M :yflgo :jfoQ zf;g P]g, @)%% adf]lhd ;DklQ ;+/If0f / clen]v clGtd n]vf

k/LIf0fdf k|:t't ePsf] 5}g . lhG;L nutsf ;DaGwdf :yflgo lgsfo cfly{s k|zf;g lgod @)^$ sf]

lgod @!@, @!#, @!$, @!%, @!^ k"0f{ ¿kdf kfngf ePsf] kfO{Pg . To; sfof{non] l:y/ ;DklQsf]

vftf /fv]sf] gb]lvPsf] / ef}lts ;DklQsf] d"NofÍg ug]{ Joj:yf gePsf]n] ;DklQsf] oyfy{ cj:yf

olsg ug{ ;lsPg . sfof{noaf6 j8fx¿df lgsf;f ePsf] ;DklQsf] ljj/0f ;DalGwt j8f

sfof{nox¿df cWofjlws gePsf], lgsf;f ePsf] / j8f sfof{nox¿df df}h"bf /x]sf] ;DklQ le8fg ug{

g;s]sf]. sfof{non] s'g} klg ;DklQdf x|f; s§L gu/]sf] / tT;DaGwL Joj:yfkg u/]sf] 5}g eg]

sfof{non] cfˆgf] ;DklQx¿sf] aLdf u/]sf] 5}g .

9. gub Joj:yfkg M sfof{non] p7fPsf ljleGg k|sf/sf /fh:jx¿ a}+s dfkm{t k|fKt geO{ gubd} k|fKt

ug]{ / gub df}Hbftsf] dfl;s Aofn]G; cf=j= k|f/De eP kl5 a9\b} hfg] / clGtd rf}dfl;s kl5

sfof{non] k|:t't cfo ljj/0fdf ;Lldt x'g] u/]sf] b]lvof] . sfof{nosf] /fh:j zfvfn] nfdf] ;do;Dd



sfof{nod} gub df}Hbft /fVg] u/]sf]df gubsf] aLdf ug{' kg]{df u/]sf] 5}g .o;/L gub ;DjGwL ;Defljt

hf]lvd Go"gLs/0f ug]{tkm{ sfof{no ;do d} ;r]t x'g' kg]{ b]lvG5 .

10. jflif{s jh]6eGbf a9L vr{ M sfof{nonfO{ tf]lsPsf] ah]6sf] ;Ldfleq /xL vr{ ug'{kb{5 . sfof{nosf] o;

jif{ rfn' vr{tkm{ ?=&,#&,%),))).– jflif{s ah]6 ePsf]df ?=*,@&,%!,*(@.– vr{ u/]sf] 5 / jflif{s

ah]6eGbf ?=(),)!,*(@.– a9L vr{ u/]sf] 5 . o;/L lgwf{l/t ah]6sf] kl/lwleq /xL vr{ ug'{kg]{df ;f]

eGbf a9L vr{ u/]sf] /sd ?=(),)!,*(@.– sf] vr{ ;dy{g x'g'kg]{ b]lvG5 .

11. cfGtl/s cfo M sfof{non] cfGtl/s cfotkm{ ljleGg zLif{saf6 ?=#,*@, %,))).– cfDbfgL x'g] cg'dfg

u/]sf]df ?=@,^%,$),#!(.– cyf{t cg'dflgt cfosf] ^(=#^ k|ltztdfq cfo cfh{g ug{ ;s]sf] b]lvG5 .

o;/L lgwf{l/t cfo cfh{g ug]{tkm{ sfof{non] yk k|of; u/L nIo cg';f/sf] cfo cfh{g ug'{kb{5 .

12. cfiff9 dlxgfsf] vr{ M rf}dfl;s ?kdf jflif{s sfo{qmd :jLs[t u/L ;f]xL adf]lhd rf}dfl;s ?kdf nIo

tf]sL ah]6 ljlgof]hg ul/Psf] x'G5 . sfof+non] pknJw u/fPsf] ljj/0f cg';f/ sfof{nosf] laleGg

k"FhLut tyf sfo{qmdut ah]6 zLif{stk{msf] t];|f] rf}dfl;s vr+{ / cfiff9 dlxgfsf]dfq vr{sf] l:ylt

aflif{s vr{ ?=110575 xhf/dWo] t];|f] rf}dfl;sdf ?=71200 xhf/ vr{ ePsf] 5 eg] cfiff9 dlxgfdf

dfq ?=31618 xhf/ vr{ ePsf] b]lvof] . t];|f] rf}dfl;s / cfiff9 dlxgfsf] vr{sf] ;du| k|ltzt qmdzM

64.39, 28.59 k|ltzt /x]sf] 5 . t];|f] rf}dfl;s / cfiff9 dlxgfdf ljlgof]lht /sdsf] 7"nf] c+z

cfly{s jif{sf] cGTodf vr{ ePsf] ;DaGwdf l9nf] ah]6 vr{ ug]{ clVtof/L k|fKt ePsf], clwsfz

of]hgfx?sf] of]hgf km/kmf/s cfiff9 dlxgfdf x'g] ePsf]n] t];|f] rf}dfl;s / cfiff9 dlxgfdf a9L vr{

ePsf] sfof{non] hgfPsf] 5 . o;/L vr{ ul/bf vr{sf] ;lx ;b'kof]u gx'g], hyfefjL vr{ ul/g],

of]hgfsf] u'0f:t/df k|efj kg'{sf ;fy} cfly{s clgoldttf ;d]t a9g] cj:yf l;h{gf x'g] b]lvG5 .

13. lx;fj ldnfg gePsf] M sfof{non] jflif{s ?kdf sfof{non] k|fKt u/]sf] ;/sf/L cg'bfg, cfGtl/s cfo

nofot cGo ljleGg ;|f]taf6 k|fKt ePsf cfDbfgL tyf ljleGg rfn' tyf k"FhLut vr{ nufot cGo

ljleGg vr{x? s6fO{ afFsL /sd a}+s df}Hbft;+u le8fg x'g] u/L cfo–Joo ljj/0f tof/ ug'{kb{5 .

sfof{non] tof/ u/]sf] PsLs[t cfo–Joo ljj/0f cg';f/ lx;fj ldnfg ug{ afFsL /sd ?=!,*!,)@*.$^

b]lvPaf6 sfof{nosf] cfo–Joo ljj/0fdf b]vfOPsf] pQm /sd s;/L km/s kg{ uPsf] xf] ;f] le8fg u/L

oyfy{ cfo–Joo ljj/0f tof/ ug'{kg]{ b]lvG5 .

14. lan e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod $^-#_ df ah]6 vr{

n]Vbf clwsf/ k|fKt clwsf/Laf6 :jLs[t u/fO{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg'kg]{ Joj:yf ePsf]df

sfof{non] ljleGg ef}r/ ldlt jf6 ?=@$),)%).– e'QmfgLdf lan e/kfO{ a]u/ vr{ n]v]sf]n] ;f] ah]6

vr{ ePsf] k'i6L x'g] k|df0f k]z x'g'kb{5 .

15. clu|d s/ M cfo s/ P]g, @)%* sf] bkmf ** / *( df e'QmfgL /sddf !=% k|ltztn] clu|d s/ s§f

ug'{kg]{ Joj:yf ePsf]df sfof{non] ljleGf ef}r/ ldltjf6 vl/b sfo{sf] e'QmfgLdf tyf eQf ljt/0fdf

clu|d cfo s/ ?=!,&*, $*.– s§L u/]sf] kfOPg . o;/L P]g cg';f/ s§f gePsf] clu|d cfos/ c;'n

u/L /fh:j bflvnf ug'{kb{5 .

16. k|of]u gv'n]sf] M ldlt @)&$.#.@* df sfof{non] !^ yfg xf]dkfOk vl/bsf] ?=!,$(,!^).– ah]6 vr{

n]v]sf]df ;f] dfn ;fdfg s'g of]hgfsf] nflu vl/b ePsf] xf] k|of]hg v'Ng] k|df0f k]z ePg . ;fy} pQm

;fdfgsf] lhG;L bflvnf ;d]t ePsf] gb]lvPsf]n] ;f]sf] k|df0f k]z x'g'kb{5 .

17. s/ s§L bflvnf ug'{kg]{ M cfo s/ P]g, @)%* sf] bkmf () df s§f ePsf] clu|d s/ k|To]s dlxgf

;dfKt ePsf] @% lbgleq bflvnf ug'{kg]{ Joj:yf ePsf]df sfof{non] s§f u/]sf] ?=%,()%.– /fh:j

bflvnf x'g'kb{5 .

18. ut cfly{s jif{sf] e'QmfgL M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod -!_ cg';f/ gofF cfly{s jif{

z'? ePkl5 sfof{no k|d'vn] lgsf;f lnO{ ah]6sf] ;Ldfleq /xL lgwf{l/t sfo{df vr{ ug'{kg]{ Joj:yf

5 . sfof{noaf6 ljleGg ef}r/ tyf ldltjf6 ut cfly{s aif{sf] ?=@,$%,@*).– vr{sf lan e/kfO{

;+nUg u/L e'QmfgL lbPsf] 5 .

19. ljn e/kfO{ j]u/ vr{ M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ cg';f/ vr{ n]Vbf ljn

e/kfO{ ;lxtsf] n]vf /fVfL ;|]:tf v8f ug'{kg]{ Joj:yf 5 . sfof{non] ljleGg ldltdf ljleGg vr{

n]v]sf]df ;f] vr{sf lan e/kfO{ ;+nUg u/L vr{ ug'{kg]{ Joj:yf ePsf]df ;f] cg'?k lan e/kfO{ ;+nUg

ePsf] 5}g . o;/L lgodfjnLn] Joj:yf u/]cg';f/ ljn e/kfO{ k]z x'g'kg]{df ljn e/kfO{ j]u/ vr{

n]v]sf] ?!,@),#%).– sf] cfjZos ljn e/kfO{ k|df0f k]z x'g'kb{5 .

20. 36L cfos/ s§L M cfos/ P]g, @)%* sf] bkmf ** cg';f/ !% k|ltzt clu|d cfos/ s§f ug'{kg]{

Joj:yf 5 . sfof{non] ldlt @)&#.!!.@^ df gu/kflnsf If]qdf P]nfgL / ktL{ hUuf 5'6\ofpg] sfddf



;+nUg OGb|gffo0f p/fj nufot ^ hgfsf] ljxfg a]n'sf sfd u/]sf] egL cltl/Qm ;dosf] ldlt

@)&#.!!.@^ sf] lg0f{on] ?=$$,&#).– eQf e'QmfgL u/]sf]df ! k|ltzt cfos/ s§f u/L e'QmfgL u/]sf]

5 . o;/L cfos/ P]g cg';f/ !% k|ltzt cfos/ jfkt ?=^&)(.– s§f ug'{kg]{df ?=$$&.– dfq

;fdflhs ;'/Iffs/ s§f ePsf]n] 5'6 s/ ?=^,@^@.– c;'n ug'{kb{5 .

21. lhG;L cfDbfgL gjfFw]sf] M :yfgLo lgsfo cfly{s k|;f;g ;DaGwL lgodfjnL, @)^$ sf] lgod @!@-!_

adf]lhd :yfgLo lgsfodf vl/b u/L k|fKt x'g cfPsf dfn;fdfgsf] d"No v'nfO{ & lbgleqdf lhG;L

vftfdf cfDbfgL afFWg'kg]{ Joj:yf /x]sf] 5 . sfof{non] ljleGg ef}r/ tyf ldlt ljleGg ;fdfg v/Lb

afkt ?=$%&)).– e'QmfgL u/]sf]df ;f] ;fdfg lhG;L vftfdf cfDbfgL afFw]sf] b]lvPg . o;/L vl/b

ePsf] dfn;fdfgsf] lhG;L vftfdf cfDbfgL afFWg' kb{5 .

22. df]6/;fOsn v/Lb M ldlt @)&#. .@) df sfof{nosf] gfddf v/Lb ePsf] ;jf/L ;fwg ;/sf/L gDa/

Nk]6 ;]tf]df btf{ u/fpg' kg]{ Joj:yf 5 . sfof{non] ljleGg kmd{jf6 ljleGg ldltdf df]6/;fOsn v/Lb

u/L ?=&,*@,@)).– vr{ n]v]sf] 5 . sfof{non] v/Lb u/]sf] pQm ;jf/L ;fwg xfn ;Dd lglh ;jf/L

gDa/df btf{ /x]sf] 5 . o;/L sfof{nosf] ah]6jf6 v/Lb ePsf ;jf/L ;fwg ;/sf/L gDj/ Kn]6df btf{

u/fpg' kg]{df xfn;Dd lghL ;jf/L GfDj/ d} btf{ /x]sf] b]lv+bf pQm ;jf/L ;fwg ;/sf/L gDj/df btf{

ug'{kg]{ b]lvG5 .

23. a9L vr{ n]v]sf] –sfof{non] ljleGGf sfo{ u/fO{ vr{ n]Vbf lhNnf b//]6 eGbf a9L vr{, d"Nof+sg eGbf

a9L vr{ n]vL ?= &(,!^%.– n]vsf] 5 .o;/L sfof{non] jf:tljs ljn e/kfO{sf]dfq vr{ n]Vg' kg]{df ;f]

eGbf a9L vr{ n]v]sf] ?= &(,!^%.– c;'n x'g'kb{5 .

24. k|ltlnlk ljnaf6 e'QmfgL M ldlt @)&#.&.@$ df :ju{åf/L 3f6 lgdf{0f ;ldltnfO{ lgdf{0f sfo{ jfkt

?=!,%),))).– vr{ n]v]sf] 5 . d"No clej[l4 s/ P]g cg';f/ d"=c= s/ e'QmfgL ug{ ;Ssn s/ jLhs

x'g'kg]{df k|ltlnlksf] jLhssf] cfwf/df vr{ n]v]sf] 5 . o;/L ;Ssn jLhs a]u/ ?=!,%),))).– vr{

n]v]sf] /sd lgoldt b]lv+b}g .

25. lhNnfb/ /]6eGbf a9L b/df v/Lb M ldlt @)&#.!@.( df NkfO{ xfp; Unf; sg{/sf] ljn g+=#*$ ldlt

@)&#.!@.$ sf] ljn cg';f/ snsf] x]8 -6\o"jj]n_ @) yfg v/Lb u/]sf] egL k|ltyfg ?=@,()).– sf

b/n] ?=%*,))).– vr{ n]v]sf] 5 . pQm ;fdfgsf] lhNnf :jLs[t b/ cg';f/ ?=@, @%.– d"No lgwf{/0f

eP cg';f/ @) yfgsf] nflu ?=%@,%)).– dfq vr{ n]Vg ;lsg]df ?=%*,))).– vr{ n]v]af6 ?=^@!%.–

d"=c=s/ ;lxt lhNnf b/ /]6eGbf a9L vr{ n]v]sf] 5 .

26. ljn e/kfO{eGbf a9L vr{ M cfly{s sfo{ljlw @)^$ sf] lgod #^-*_ cg';f/ s'g} vr{sf] e'QmfgL lb+bf

l/t k'u] gk'u]sf] hfr ug'{ kg]{ Joj:yf 5 . sfof{non] ljleGg ;fdfg v/Lb u/L vr{ n]Vbf ljn e/kfO

eGbf ?=@),$#). – a9L vr{ n]v]sf] 5 . o;/L ljn e/kfOeGbf a9L vr{ n]v]sf] /sd ?=@),$#).–

c;'n x'g'kb{5 .

27. l9nf sfo{ ;DkGGf M ldlt @)&#.!@.!) df gu/kflnsfsf] ;+u7g ljsf; of]hgf tof/ u/] afkt

k/fd;{bftf cGgt O{lGhlgol/ª sG:n6]G;LnfO{ ?=$,*%,))).– e'QmfgL lbPsf] 5 . pQm of]hgf tof/ ug{

lgh k/fdz{bftf;+u ldlt @)&#.!) d;fGt;Dd sfo{ ;DkGg ug]{ u/L ldlt @)&#.*.^ df ;Demf}tf

ePsf] / ;Demf}tf cg';f/ @)&# df3 dlxgfleq k|ltj]bg j'emfpg' kg]{df @)&#.!!. df dfq k|ltj]bg

j'emfPsf] 5 . o;/L tf]lsPsf] cjlweGbf @^ lbg l9nf k|ltj]bg j'emfPjf6 ;Demf}tf /sd

?=$,@(,@)#.%# sf] k|ltlbg =)% k|ltztsf b/n] ?=@!$. ) sf b/n] @^ lbgsf] ?=%,%&(. % xhf{gf

c;'n x'g'kb{5 .

28. xhf{gf glnO Dofb yk lbPsf] M ldlt @)&$.#.@( df jf8{ g+ % jnfxf ax'd'vL SofDk; hfg] af6f] ;8s

RCC ;8s lgdf{0f ug{ pkef]Qmf ;ldlt;+u @)&$.#.@^ df ?=!@,!&,**^.## sf] nfutdf @)&$.#.#)

;Dddf sfo{ ;DkGg ug]{ u/L ;Demf}tf eP cg';f/ ?=%,!@,@*).^! vr{ n]v]sf] 5 . ;Demf}tf cg';f/

@)&$.#.#) leq sfo{ ;DkGg ug]{ u/L dfq % lbgsf] ;dofjlw ePsf] o; lgdf{0f sfo{ tf]lsPsf]

cjlwleq ;DkGg ePsf] 5}g eg] tf]lsPsf] Dofbleq lgdf{0f sfo{ ;DkGg gePsf] ldlt @)&$.$.#@ btf{

g+=^&# jf6 pkef]Qmfn] af9L kfgL nufot ;d:ofsf] sf/0fn] ;don] lgdf{0f sfo{ ;dodf ;dkGg ug{

g;s]sf]n] egL Dofb yk dfu u/]sf] / sfof{non] @)&$. .$ ;Dd Dofb yk ;d]t lbPsf] @)&$. .$ df

pQm lgdf{0f sfo{ ;DkGg ePsf] 5. o;/L cfly{s jif{sf] cGtdf dfq % lbgsf] ;dofjlwleq sfo{ ;DkGg

ug{] u/L ;Demf}tf x'g' / xhf{gf glng] u/L Dofb yk lbg' plrt b]lvb}g .

29. nfut cg'dfgeGbf km/s kf/L vr{ M ldlt @)&$.#.#) df jnfxf jx'd'vL SofDk; hfg] jf6f] ;8sdf

u|fe]n emfg]{ sfdsf] nflu ?=@,)),))).– sf] nfut cg'dfg tof/ eP cg';f/ gfkL lstfj tyf clGtd

d"NofÍg cg';f/ u|fe]n js{ ?=!,*!,@!$.#* tyf Hofnf vr{ ?=(,)@%.– ;d]t ?=@,)),@#(.#$ d"NofÍg

ePsf]df ;fg' ;Knfo;{sf] kfg ljn ;+nUg u/L u|fe]n v/Lb tyf 9'jfgLdf ?=!,&(,(%%. / HofdL Hofnf



vr{df ?=@#,&%).– vr{sf] ljn e/kfO{ ;+nUg u/L vr{ n]v]sf] 5 . o;/L ljn e/kfO{ cg';f/sf] gfkL

tyf clGtd d"NofÍg x'g'kg]{df km/s kg]{ u/L vr{ n]v]af6 vr{sf] oyfy{tfdf ljZ;gLo x'g ;lsPg .

30. ;Demf}tfeGbf cl3sf] ldltsf] ljn e/kfO{ M= ldlt @)&$.#.#) df jf8{ g+ $ l:yt /]8s|; cfwf/e"t

ljBfnodf sDkfp08 jfn lgdf{0f ug{ pkef]Qmf ;ldlt;+u ldlt @)&$.#.@$ df ?=@,)),))).– sf]

nfutdf ;Demf}tf eP cg';f/ sfo{ ;DkGg ePsf] egL ?=@,)),))).– vr{ n]v]sf] 5 . pQm lgdf{0f

sfo{sf] ;+nUg ljn e/kfO{ pkef]Qmf ;ldlt;+u lgdf{0f ;Demf}tf ePsf] ldlt kl5sf] ldltsf] ljn e/kfO{

x'g'kg]{df ;|]:tf ;fYf ;+nUg ljn e/kfO{ ;Demf}tf x'g'eGbf clwsf] ldltsf] cyf{t @)&$.#.!$ b]lv

@)&$.#.@# ;Ddsf] ^j6f ljnsf] ?=!,)^,))).– e/kfO{ k]z ePjf6 pQm ljn e/kfO{ ;+sf:kb b]lvG5 .

o; ;DjGwdf sfof{nojf6 vr{ n]Vbf vr{sf ljn e/kfO{ /Lt k'u] gk'u]sf] olsg u/]/ dfq vr{sf]

e'QmfgL x'g'kg]{ b]lvG5 .

31. a9L e'QmfgL M ldlt @)&$.#.@* df O{g?jf # dfnkf]t rf}ssf] RCC ;8s lgdf{0f sfo{ pkef]Qmf

;ldlt;+u ldlt @)&$.@.#) ;Dddf sfo{;DkGg ug]{ u/L ?=(,&*,$$!.&@ sf] nfutdf ;Demf}tf eP

cg';f/ clGtd d"NofÍg cg';f/ ?=(,%%,$%&.&@ eP cg';f/ ;f]xL /sd dfq vr{ n]Vg' kg]{df

?=(,&*,$$!.&@ vr{ n]v]sf] 5 . o;/L clGtd d"NofÍg ePsf] /sdeGbf a9L vr{ n]v]sf] ?=@@,(*$.–

c;'n x'g'kb{5 .

32. sf]6]zgaf6 v/Lb u/]sf] M ;fj{hlgs v/Lb P]g, @)^# sf] bkmf *-@_ cg';f/ v/Lb ubf{ k|lt:kwf{ ;Lldt

x'g] u/L 6's|f 6's|f kf/L v/Lb ug{ gx'g] Joj:yf 5 . sfof{non] gofF u7g ePsf ufpFkflnsf,

gu/kflnsf k"jf{wf/ tyf Joj:yfkg tyf sfof{no ;+rfng ug{sf nflu ljleGg kmlg{r/x? v/Lb ug{

sfof{non] ldlt @)&$.@.% df lbg & sf] cjlw tf]sL ;/;fdfgx?sf] b//]6 k]z ug{ ;"rgf k|sflzt

u/L lgDg kmd{x?af6 sf]6]zg lnO{ v/Lb u/]sf] 5 . ;fj{hlgs v/Lb lgodfjnL, @)^$ cg';f/ ?=!

nfveGbf a9L d"Nosf ;fdfg v/Lb ug{ nfut cg'dfg tof/ ug'{kg]{ / ?=% nfveGbf a9L d"Nosf] nfut

cg'dfg ePsf] dfn;fdfg v/Lb ug{ l;njGbL b/efpkqsf] dfWofdjf6 v/Lb ug'{kg]{ Joj:yf 5 .

sfof{non] tL ljleGg kmlg{r/x? v/Lb ug{ lgodfjnLdf ePsf[ Joj:yf cg';f/ nfut cg'dfg g} tof/

u/]sf] 5}g eg] v/Lb k|s[of $ k6s;Dd sf]6]zgsf] dfWofdaf6 v/Lb u/L s"n / vr{ n]v]sf] 5 . o;/L

lgodfjnLdf ePsf] Joj:yf cg';f/ nfut cg'dfg tof/ u/L l;njGbL b/efp kqsf] dfWofdjf6 v/Lb

ug'{kg]{df lgoddf ePsf] Joj:yfsf] kfngf gu/L ?=!&,%%,&#&.– kmlg{r/ nufotsf ;fdfg v/Lb u/]sf]

5 .

33. ln8 jNj k6s k6s v/Lb M ;fj{hlgs v/Lb P]g, @)^# sf] bkmf *-@_ cg';f/ v/Lb ubf{ k|lt:kwf{

;Lldt x'g] u/L 6's|f 6's|f kf/L v/Lb ug{ gx'g] Joj:yf 5 . sfof{non] gu/kflnsf If]qleq ljleGg

laB't kf]nx?df laB'tsf] nflu egL ahf/af6 k6s k6s l;w} ln8 jNj v/Lb u/L vr{ n]v]sf] 5 .

sfof{no ;fnj;fnL ?kdf lg/Gt/?kdf cfjZos x'g] o; k|sf/ ;fdfg cfly{s jif{sf] z'?d} s] slt

kl/df0fdf cfjZos x'G5 v/Lb of]hgf jgfO{ ;f]xL cg';f/ nfut cg'dfg tof/ u/L l;njGbL b/efp

kq jf l;njGbL jf]nkqsf] dfWofdjf6 v/Lb ug'{kg]{df nfut cg'dfg g} tof/ gu/L jhf/jf6 k6s

k6s l;w} v/Lb sfo{ u/L s"n ?=!#, #,@^).– vr{ n]v]sf] 5 . o;/L v/Lb P]gdf ePsf] Joj:yf cg';f/

nfut cg'dfg tof/ u/L cfjZos k|s[of k"/f u/L ldtJooL 9+un] v/Lb sfo{ ug'{kg]{df ;f] k|s[of k'/f

gu/L v/Lb sfo{df ?=!#, #,@^).– vr{ n]v]sf] /sd :j:y?kdf cfly{s sf/f]af/ ePsf] 5 egL olsg

ug{ ;lsg] cj:yf 5}g .

34. ;fj{hlgs v/Lb lgodfjNfL, @)^$ sf] lgod *%-!_ df ;f]em} vl/b ;DjGwL Joj:yf ePsf] 5 . o;

cg';f/ ?=% nfv;Ddsf] nfut cg'dfg ePsf] dfn;fdfgsf] vl/b o; lgodsf] clw gdf /xL ;f]em} ug{

;lsg] / ;f]xL lgodsf] pk lgod -!v_ cg';f/ Ps cfly{s jif{df Ps} k6s jf k6s k6s u/L

;LdfeGbf a9L /sdsf] Pp6} kmd{, JolQm jf ;+:yf, sDkgLaf6 Ps k6seGbf a9L ;f]em} vl/b ug{ ldNg]

b]lv+b}g . sfof{non] lgDg ef}=g+=/ ldltaf6 lgDg kmd{x?af6 k6s k6s;fdfg v/Lb u/L vr{ n]v]sf] 5 .

o;/L lgodfjnLdf ePsf] Joj:yf cg';f/ ?=% nfv;Ddsf] ;fdfg ! k6s dfq vl/b ug{ ;lsg]df

;f]eGbf a9L d]uf6]sjf6 ?**%,($(.– Unf]jn O{G6/k|fO{h]hjf6 ?=^,@*,))).– k6s vl/b u/L vr{

n]v]jf6 lgodsf] kfngf ePsf] kfOPg . ct lgoddf ePsf] Joj:yfsf] kfngf u/L vr{ ug'{kg]{ b]lvG5 .

35. cfGtl/s n]vfk/LIf0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod (^-#_ cg';f/ sfof{non] cfGtl/s

n]vfk/LIf0faf6 lg:s]sf a]?h" clGtd n]vk/LIf0f x'g'eGbf cuf8L g} lgoldt u/fO{, k|df0f k]z ug'{kg]{df

k|df0f k]z u/L jf c;'n pk/ ug'{kg]{df c;'n pk/ u/L a]?h" nut s§f u/fpg' kg]{ Joj:yf 5 .

sfof{non] cfGtl/s n]vfk/LIf0faf6 cf}+NofOPsf clwsf+z a]?h" ljn k|dfl0ft a]u/ vr{ e'QmfgL u/]sf]

/sd k|dfl0ft u/L lgoldt ug'{kg]{ egL cf}+NofOPsf] 5 . sfof{non] ;f] cg';f/ ljn e/kfO{ k|dfl0ft u/L



cfGtl/s n]vk/LIf0faf6 cf}+NofOPsf a]?h" km5\of}{6 ug'{kb{5 ;fy} rfn'vr{ vftf tkm{sf] a9L e'QmfgL

u/]sf] ?=$))).–c;'n ug'{kg]{ egL cf}NofO{Psf] j]?h' km5\of}{6 ug'{kb{5 .

36. k]ZsL M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod !*@ df ;/sf/L sfdsf]



ut ljutdf ljleGg sd{rf/L Pj+ ;+:yfnfO{ lbPsf] k]ZsL ?=46,21,568.– xfn;Dd klg km5\of}{6 u/]sf]

b]lvPg . pQm k]ZsL lgod !() cg';f/ cfjZos sf/afxL u/L c;'n km5\of}{6 ug'{kb{5 . of] jif{ ljleGg

sfdsf] nflu lbPsf] ljleGg !^ JolQm ;+3 ;+:yf tyf sd{rf/L nufotsf] gfddf k]ZsL

?=3,43,29,777.– ldlt @)&$ cfiff9 d;fGt;Dd km5\of}{6 u/]sf] gb]lvFbf j8f vftfdf /x]sf] /sd

ufpFkflnsfdf lkmtf{ ug'{kg]{ / JolQm jf ;+:yfnfO{ lbPsf] k]ZsL lgodfjnLsf] Joj:yf cg';f/ cfjZos

sf/afxL u/L km5\of}{6 ug'{kb{5 .

37. aSof}tf /fhZj /sd M ut ljut jif{b]lv lgDg cg';f/sf] 7]Ssf cfo jfkt lgDg 7]s]bf/;+u afFsL /sd

c;'n ug{ afFsL b]lvPsf] /sd lgodfg';f/ nfUg] Jofh ;d]t c;'n ug'{kg]{ b]lvG5 . o;/L ljut jif{b]lv

sfof{non] ljleGg $ 7]s]bf/jf6 k|fKt ug'{ afFsL /sd ? ^,*#, %$.)% cljnDj c;'n x'g'kb{5 .

38. ljn e/kfO{ – :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_ df jh]6 vr{ n]Vbf

clwsf/ k|fKt clwsf/Laf6 :jLs[t u/fO{ vr{sf] ljn e/kfO{ ;lxt n]vf /fVg'kg]{ Joj:yf 5 . sfof{non]

@)&$.#.#) df :6]zg/L ;fdu|L v/Lb u/L ljt/0f afkt ?=$),))).– vr{ n]v]sf]df ;f] ;fdu|L

ljt/0fsf] ekf{O k]z x'g cfPg . ah]6 vr{ ePsf] ;f] ;fdu|L ljt/0fsf] ekf{O k]z x'g'kb{5 .

39. ;8s jf]8{ sfo{s|d cGt{ut @)&$.!.!# df a}7s eQf jfkt egL ?=^#,))).– vr{ n]v]sf]df s'g

ljifodf slxn] a}7s j;]sf] :ki6 ePg . jh]6 vr{ ePsf] j}7ssf] lg0f{o dfOGo'6 tyf ;f] eQf

e'QmfgLdf cfos/ P]g, @)%* cg';f/ nfUg] !% k|ltzt s/ bflvnf ePsf] a}+s ef}r/ k]z x'g'kb{5 .

40. s/ s§L /sd a}s bflvnf gePsf] M cfos/ P]g, @)%* sf] bkmf ()-!_ cg';f/ s§f ul/Psf] /sd

Kf|To]s dlxgf ;dfKt ePsf] @% lbgleq bflvfnf ug'{kg]{ Joj:yf 5 . sfof{non] sd{rf/L sNof0f sf]if

cGtu{t @)&$.#.!* df sf=;= kfFrf} OGb|gf/fo0f p/fjsf] cjsfz of]ubfg e'QfgLdf s§f u/]sf] cfos/

?=%$, #(.– P]gdf ePsf] Joj:yf cg';f/ a}+s bflvnf ePsf] kfOPg . e'QmfgLdf s§f u/]sf] cfos/

?=%$, #(.– bflvnf ePsf] a}+s ef}r/ k]z x'g'kb{5 .

41. gfkL lstfj j]u/ e'QmfgL M ;fj{glgs vl/b lgodfjnL, @)^$ sf] lgod (&-^_ df pkef]Qmf ;ldlt jf

nfeu|fxL ;d'bfon] x/]s ls:tfsf] sfdsf] k|fljlws d"NofÍg ljn ekf{O / vr{ k|dfl0ft ug]{ cGo

sfuhft To:tf] ;ldlt jf ;d'bfosf] a}7saf6 cg'df]bg u/fO{ ;DalGwt ;fj{hlgs lgsfodf k]z u/L

;f] cg';f/ e'QmfgL ug'{kg]{ Joj:yf ePsf]df sfof{non] j;kfs{ lgdf{0f pkef]Qmf ;ldltnfO{ k|yd / bf]>f]

/lgª ljn afkt ?=$@,)),*!&.– k|fljlws d"NofÍg a]u/ e'QmfgL ePsf] kfOof] . lgodfjnLdf ePsf]

Joj:yf cg';f/ ;f] sfo{sf] gfkL lstfj k]z x'g'kb{5 .

42. cfGtl/s cfo M :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod @! df gu/kflnsfn] cfˆgf]

cfDbfgLsf] n]vf cBfjlws agfO{ /fVg'kg]{, cfDbfgL;+u ;DalGwt k|fdfl0fs sfuhft l;nl;nfa4

tl/sfn] /fVg'kg]{ tyf n]vf /fVbf cfDbfgLsf] k|s[lt 5'l§g] u/L cfjZos ;xfos clen]v tof/ u/L

/fVg'kg]{ Joj:yf ePsf]df sfof{non] o; jif{ ?=@,&%,(@,(@@.– cfGtl/s cfDbfgL u/]sf]df ;f]

cfDbfgLnfO{ k|dfl0ft ug]{ cfjZos clen]v cBfjlws ePsf] kfOPg . cfjZos clen]v cBfjlws

gePaf6 sfof{nonfO{ k|fKt x'g'kg]{ cfDbfgL, k|fKt ePsf] cfDbfgL tyf k|fKt x'g afFsL cfDbfgL ;DaGwdf

olsg ug{ ;lsPg . ;f] cfGtl/s cfDbfgLsf] ;DaGwdf sfof{non] olsg ug'{kb{5 .

43. sfof{nonfO{ o; jif{ ?=#,%$,%&,))).– ;fdflhs ;'/Iff jfkt lgsf;f k|fKt ePsf]df ?=#,)(,)^, )).–

vr{ ePsf] 5 . sfof{nonfO{ k|fKt ePsf] lgsf;fdWo] vr{ /sd s§f u/L afFsL ?=$%,$),$)).– lkmtf{

k|fKt u/L /fhZj vftf bflvnf ug'{kg]{ b]lvG5 .

44. ;fdflhs ;'/Iff eQf M ;fdflhs ;'/Iff sfo{qmd ;~rfng sfo{ljlw, @)&@ sf] kl/R5]b–^ bkmf !*-s_

df ljefun] eQf kfpg] nfeu|fxLsf] ;Dk"0f{ ljj/0f Joj:yfkg ;"rgf k|0ffnLdf k|lji6L u/fpg], bkmf !*

-v_ df pQm ljj/0f ;a} lhNnfdf nfu" ug]{ / bkmf !*-u_ df pQm k4lt nfu" ePkl5 ;a} ljj/0f ;f]

k|0ffnLdf k|lji6L u/L cBfjlws ug]{ lhDd]jf/L ;fdflhs ;'/Iffsf] clVtof/L kfpg] ;DalGwt :yfgLo

lgsfosf] x'g] Joj:yf u/]sf] 5 . s'g} klg e'QmfgLdf ;|]:tf;fy ;+nUg /x]sf lane/kfO{ / cGo

sfuhftsf] oyfy{tf olsg ug]{ bfloTj ;DalGwt sfof{no / lgsfo;+u ;DalGwt Joj:yfkgsf] /x]sf]

x'G5 . sfof{non] pQm Joj:yf cg';f/ nfeu|fxLx?sf] kmf]6f] ;lxtsf] clen]v /fv]sf] kfOPg .



45. s/ bflvnf u/]sf] k|df0f gePsf M cfos/ s/ P]g, @)%* cg';f/ s§L ul/Psf] ljleGg cfos/,

ef8fs/ jfkt s§f u/]sf] a}+s bflvnf u/]sf] egL ljleGg ef}=g+= / ldltaf6 vr{ n]v]sf]df s/ bflvnf

u/]sf] a}+s ef}r/ ;+nUg u/]sf] 5}g . o;/L vr{ n]Vbf ;f]sf] k|df0f ;lxt vr{ n]Vg'kg]{df ;f] k|df0f j]u/

g} ?=@, !,#%).%% vr{ n]v]sf] 5 .

hfNkfk'/ ufpFljsf; ;ldlt

46. a9L tnj e'QmfgL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-^_ df s'g}klg

/sdsf] e'QmfgL lb+bf /Lt k'u] jf gk'u]sf] hfFr ug'{kg]{ pNn]v 5 . sfof{non] @)&# >fj0fb]lv @)&#

kmfNu'0f;Dd lgDg sd{rf/Lx?sf] tnj e'QmfgL ubf{ kl/ifb\sf] lg0f{oeGbf # hgf sd{rf/LnfO{ a9L e'QmfgL

ePsf] ?=^(,*%!.– c;'n u/L /fh:j bflvnf ug'{kb{5 .

47. cfg'kflts s§L M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%%-%_-9_ df pkef]Qmf

;ldltsf] of]ubfgeGbf sd sfd ;DkGg eO{ d"NofÍg k|ltj]bg k|fKt ePsf]df ;f]xL cg'?k :yfgLo

lgsfoaf6 Joxf]l/g] /sdnfO{ klg ;f]xL cg'kftdf sd u/L e'QmfgL ug'{kg]{ Joj:yf 5 . pkef]Qmf ;ldlt

dfkm{t u/fPsf] ( ljleGg lgdf{0f sfo{sf] e'QmfgLdf cfg'kflts s§f geO{ a9L e'QmfgL ePsf]

?=@,#(,^*). – c;'n u/L ;l~rt sf]if bflvnf ug'{kb{5 .

48. ljn e/kfO{ M :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_ df jh]6 vr+{ n]Vbf

clwsf/ k|fKt clwsf/Laf6 :jLs[t u/fO{ vr{sf] ljn e/kfO{ ;lxt n]vf /fVg'kg]{ Joj:yf ePsf]df

sfof{non] ljleGg $ ef}r/jf6 e'QmfgL ubf{ jLnekf{O k]z x'g cfPg . lgodfjnLdf ePsf] Joj:yf

cg';f/ ;f] ah]6 vr{ ePsf] ?=@,**,#&$.– sf] lan ekf{O k]z x'g'kb{5 .

49. bf]xf]/f] eQf M g]kfn ;/sf/af6 k|f]T;fxg eQf :j?k dfl;s eQf e'QmfgL ePsf]df sfof{non] uf=lj=;=

;lrj s'df/ k'mofnnfO{ ;f]xL cjlwsf] cWoIf eQf klg e'QmfgL ePsf] kfOof] .o;/L Pp6} cjlwsf] bf]xf]/f]

e'QmfgL ePsf] cWoIf eQf ?=#%, )).– c;'n u/L /fh:j bflvnf ug'{kb{5 .

50. cfly{s ;xfotf vr{ M :yfgLo lgsfo ;|f]t kl/rfng, @)^( cg';f/ cfly{s ;xfotf, rGbf, k'/:sf/ vr{

n]Vg ldNg] b]lvb}g . sfof{non] ljleGg # uf]Zj/f ef}r/ / ldltjf6 cfly{s ;xfotf lbPsf] egL

?=@%,))).– vr{ n]vsf] 5 . o;/L lgb]{lzsf ljk/Lt cfly{s ;xfotf vr{ n]v]sf] /sd ?=@%,))).–

lgoldt b]lvPg . rf+bj]nf ufp ljsf; ;ldlt

51. a}7ssf] k|df0f a]u/ vr{ M ldlt @)&#.$.@) df PsLs[t ofhgf th'{df a}7sdf vfhf vr{ afkt

?=#),))).– vr{ n]v]sf]df ;f] a}]7sdf pkl:yt kbflwsf/Lx?sf] pkl:yt hgfpg] a}7ssf] k|df0f a]u/

vfhf vr{ ?=#),))).– vr{sf] k|df0f k]z x'g'kb{5 .

52. cfos/ s§f gu/]sf] M cfos/ P]g, @)%* cg';f/ eQf /sddf !% k|ltzt cfos/ s§f ug'{kg]{ Joj:yf

5 . sfof{non] lgDg sd{rf/LnfO{ eQf /sd e'QmfgL egL ?=&@,))).– vr{ n]v]sf] 5 . sfof{non] pQm

eQf /sd e'QmfgL ubf{ cfos/ P]gdf ePsf] Joj:yf cg';f/ cfos/ s§f u/]sf] 5}g . o;/L cfos/ P]g

cg';f/ pQm e'QmfgL /sdsf] !% k|ltzt cfos/ /sd ?=!),*)).– s6fO{ e'QmfgL ug'{kg]{df ;f] gs6fO{

e'QmfgL u/]af6 pQm s/ /sd c;'n x'g'kb{5 .

53. 5'6 k|df0f j]u/ vr{ n]v]sf] M ldlt @)&#. .@) df tnj eQf 5'6 egL ?=!!,%)@.– vr{ n]v]sf]df pQm

/sd s:sf] /sd s'g cjlwsf] 5'6 ePsf] cfjZos k|df0f tyf ljj/0f :ki6 gu/L ?=!!,%)@.– vr{

n]v]sf] 5 .

54. ;Demf}tf k|df0f a]u/ vr{ M ldlt @)&#. .!* df zs'Gtnf 7fs'/nfO{ @)&# >fj0fb]lv @)&# dfu{;Dd %

dlxgfsf] dfl;s ?=!),))).– n] ?=%),))).– kfl/>lds vr{ e'QmfgL lbPsf]df ;f] kfl/>ldssf]

;Demf}tf a]u/ vr{ n]v]sf] 5 . o;/L vr{ /sdsf] cfjZos k|df0f j]u/ vr{ n]v]sf] /sd ?=%),))).–

sf] cfjZos k|df0f sfuhft k]z x'g'kb{5 .

55. cfGtl/s cfo M sfof{non] ldlt @)&#.&.#) df cfGt/Ls cfo -dfnkf]t, l;kmfl/; b:t'/ cflb_ afkt

?=#&,($(.– cfDbfgL hgfPsf] 5 . pQm cfDbfgLsf] gubL /l;b, /l;b lgoGq0f vftf, b}lgs cfDbfgL

clen]v, tyf a}+s bflvnf ljj/0f ;d]t k]z gePaf6 cfGtl/s cfo olsg ug{ ;lsPg . o;/L cfDbfgL

;DaGwL /flvg' kg]{ pQm ljleGg vftf Pj+ clen]v a]u/ cfDbfgL hgfPsf] 5 .

56. :jLs[t tYofÍ a]u/ vr{ M sfof{non] ldlt @)&#.!).!! df afnaflnsf eQf ljt/0f afkt

?=@,)$,*)).– vr{ n]v]sf]df jfnjflnsf eQf kfpg]sf] :jLs[t tYofÍ k]z ePg . o;/L :jLs[t tYofÍ

a]u/ afnaflnsf eQf ljt/0f u/]sf] vr{ ?=@,)$,*)).– sf] nut ;lxtsf] k|df0f k]z x'g'kb{5 .

57. cfos/ s§f gePsf] M cfos/ P]g, @)%* cg';f/ eQf /sddf !% k|ltzt cfos/ s§f ug'{kg]{ Joj:yf



5 . sfof{non] #% ldlt @)&#.!!.@& af6 sfo{qmd vr{ ?=!,)*,$)#.– dWo] a}7s eQf afkt b'uf{

k|;fb k/fh'nLnfO{ ?=#,))).– e'QmfgL u/]sf]df cfos/ jfkt ?=$%).– s§f u/L e'QmfgL lbg'kg]{df

cfos/ s§f u/]sf] 5}g . o;/L cfos/ P]gdf ePsf] Joj:yf cg';f/ cfos/ jfkt s§f ug'{kg]{ /sd

?=$%).– s§f gu/L /sd e'QmfgL u/]af6 pQm cfos/ /sd c;'n x'g'kb{5 .

58. ;fdflhs ;'/Iff eQf M ;fdflhs ;'/Iff sfo{qmd ;~rfng sfo{ljlw, @)&@ sf] kl/R5]b–^ bkmf !*-s_

df ljefun] eQf kfpg] nfeu|fxLsf] ;Dk"0f{ ljj/0f Joj:yfkg ;"rgf k|0ffnLdf k|lji6L u/fpg], bkmf !*-

v_ df pQm ljj/0f ;a} lhNnfdf nfu" ug]{ / bkmf !*-u_ df pQm k4lt nfu" ePkl5 ;a} ljj/0f ;f]

k|0ffnLdf k|lji6L u/L cBfjlws ug]{ lhDd]jf/L ;fdflhs ;'/Iffsf] clVtof/L kfpg] ;DalGwt :yfgLo

lgsfosf] x'g] Joj:yf u/]sf] 5 . s'g} klg e'QmfgLdf ;|]:tf;fy ;+nUg /x]sf lane/kfO{ / cGo

sfuhftsf] oyfy{tf olsg ug]{ bfloTj ;DalGwt sfof{no / lgsfo;+u ;DalGwt Joj:yfkgsf] /x]sf]

x'G5 . sfof{non] pQm Joj:yf cg';f/ nfeu|fxLx?sf] kmf]6f] ;lxtsf] clen]v /fv]sf] kfO{Pg . sfof{non]

ldlt @)&#.!!.@& df ;fdflhs ;'/Iff eQf afkt ?=@@,@$,))).– vr{ n]v]sf]df Joj:yfksLo ;"rgf

k|0ffnL (MIS) df clen]v gePsf ljleGGf !$ JolQmx?nfO{ ;d]t eQf jfkt ?=*$,))).– ljt/0f u/]sf]

b]lv+bf pQm /sd c;'n x'g'kb{5 .

59. cfGtl/s cfo M sfof{non] @ ldlt @)&$.!.@* af6 cfGtl/s cfo afkt ?=#,))).– cfDbfgL hgfPsf]

5 . pQm cfDbfgLsf] gubL /l;b, /l;b lgoGq0f vftf, b}lgs cfDbfgL clen]v tyf a}+s bflvnf ljj/0f

;d]t k]z gePaf6 cfGtl/s cfo olsg ug{ ;lsPg . o;/L cfDbfgL ;DjGwL /flvg' kg]{ pQm ljleGg

vftf Pj+ clen]v a]u/ cfDbfgL hgfPsf] 5 .

60. k]ZsL afFsL M cfly{s jif{sf] cGt;Dddf ;fdflhs ;'/Iff afkt ?=@^,**,))).– km5\of}6 geO{ afFsL

/x]sf] /sd cfly{s sfo{ljlw, @)^$ cg';f/ km5\of}{6 x'g'kb{5 .

alaof ufpFljsf; ;ldlt

61. 36Ls/ sf6]sf] M k|fljlws sfdsf] nut cg'dfg tof/L tyf sfdsf] clGtd d"NofÍg ug{] k|of]hgsf]

nflu ;a cf]=;L= lzjbofn zfxsf] ;]jf s/f/df lnOPsf]df ldlt )&#.!!.@@ df lghnfO{ ?=%),))).–

kfl/>lds e'QmfgL ubf{ !%Ü sf b/n] ?=&,%)).–s/ s§f u/L e'QmfgL ug{'kg{]df ! k|ltztn] ?=%,)).–

dfq s/ s§f u/]sf]n] 36L cfos/ s§L u/]sf] /sd ?=&,))).– c;'n x'g'kb{5 .

62. 6'qmf–6'qmf kf/L v/Lb u/]sf] M ;fj{hlgs vl/b P]g, @)^# df Joj:yf ePadf]lhd sfof{nonfO{ cfjZos

ePsf] ;fdfgsf] jflif{s v/Lb sfo{qmd th{'df u/L v/Lb ug{'kg{]df sfof{non] ;f] cg';f/ v/Lb u/]sf]

kfO{Pg .

63. k]ZsL M :yflgo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod !*@ -#_ df o; lgodfjnLdf

tf]lsPsf] Dofb leq sfo{ljlw ckgfO{ km5\of}{6 ug'{ jf u/fpg' k]ZsL lng] lbg] b'a}y/Lsf] st{Jo x'g]

pNn]v 5 . o; uf=lj=;= n] us ljut jif{sf] ?= #, #,!%).–/ o;jif{ $ JolQm tyf ;+3 ;+:yfsf]

?=#,#),))).–;d]t ?= =^,(#,!%).– lbPsf] ljleGg JolQm tyf ;+3 ;+:yfsf] gfddf afsL /x]sf] k]ZsL

cfly{s jif{sf] cGTo ;Dd km5\of}{6 ePsf] b]lvPg . lgoddf ePsf] Joj:yf cg';f/ k]ZsL km5\of}{6 ul/g'

kb{5 .

dw]zf ufpFljsf; ;ldlt

64. ;|f]tdf s/ s§L gu/]sf] M cfos/ P]g @)%* cg';f/ e'QmfgLdf !=% k|ltzt cfos/ s6\6f ug'{kg]{

Joj:yf 5 . sfof{non] ljleGg ef}r/x?af6 ePsf] e'QmfgLdf cfos/ P]g, @)%* cg';f/ e'QmfgL

ubf{sf] avt s/ s§f u/L e'QmfgL ug'{ kg]{df ;f] gu/]sf]n] pQm cfos/ /sd !!,$@!.– c;'n

x'g'kb{5 .

65. s=;=sf]if bflvnf M sd{rf/Lx?sf] kfl/>lds e'QmfgL ubf{ s§f ul/Psf] sd{rf/L ;~ro sf]if jfktsf]

/sd jiff{Gtdf bflvnf ug]{ u/]sf]] 5 . o;/L s§L ul/Psf] /sd ;dod} bflvnf x'g'kb{5 .

66. ;|f]tdf s/ s§L ul/Psf] /sd a}+s bflvnf M cfos/ P]g @)%* cg';f/ e'QmfgL ubf{sf] avt ;|f]taf6

s§L ul/Psf] clu|d cfos/ cfos/ P]gdf ePsf] Joj:yf adf]lhd cfos/ s§L ul/Psf] csf}{ dlxgfsf]

@% ut]leq bflvnf ug'{kg]{ Joj:yf ePsf]df ;f] cg';f/ bflvnf ug]{ u/]sf] 5}g .

a]?h" l:ylt

of] jif{ gu/kfnLsfsf] n]vfk/LIf0faf6 ?=% s/f]8 #$ nfv *& xhf/ a]?h" /x]sf] dWo] c;'n

ug'{kg]{ ?=& nfv ** xhf/ lgoldt ug'{kg]{ ?=! s/f]8 $( nfv ** xhf/ / k]ZsL ?=# s/f]8 &! nfv

!! xhf/ /x]sf] 5 .



b'xjL gu/kflnsf


gu/kfnLsfsf] ut jif+sf] df}Hbft ?-!& nfv @@ xhf/ / of] jif+ cfo ?- !& s/f]8 ($ nfv (#

xhf/ ;d]t ?-!* s/f]8 !@ nfv %& xhf/ cfDbfgL ePsf]df ?- !& s/f]8 %$ nfv ( xhf/ vr+ eO+ ?-

%* nfv $* xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf pNn]Vo Joxf]/f lgDgfg';f/

5g\M

1 cfo Joo ljj/0f M n]vfk/LIf0fdf k]z ePsf] cfo Joo ljj/0fdf gub afFsL ?=@,$&,$)).–

b]vfOPsf] 5 . cfo eGbf Joo ?=#(,!@).– n] a9L b]lvG5 . t;y{ ?=#(,!@).– Joo tkm{ 36fP/

k|:t't ul/Psf] 5 . Plss[t cfo Joodf cfDbfgL / vr{ tyf df}Hbftsf] hf]8 a/fa/ x'g' kg]{df vr{

/ df}Hbftsf] hf]8 hDdf cfDbfgL eGbf a9L b]lvPsf] ;DaGwdf Plsg ul/g' kb{5 .

2 n]vf kl/If0f M :yflgo lgsfo cfly{s k|zf;g ;DjlGw lgofdfjnL @)^$ cg';f/ :yflgo lgsfon]

cfGtl/s n]vfkl/If0f u/fO{ clGtd n]vfkl/If0f u/fpg] / ;f]sf] k|ltj]bg pk/ sf/jflx ;d]t ug'{kg{]

Joj:yf 5 . of] jif{ cfly{s laj/0faf6 s]lGb|o cg'bfg / cGtl/s cfo ;d]t?= !,!@,(*,@!$÷–

cfDbfgL ePsf] b]lvG5 . ;fljs ufpF ljsf; ;ldltx?sf] cfGtl/s cfo u/] klg d'nvftfdf b]vfPsf]

5}g . ;fy} ;fljs uflj;x?n] cfkm} cfDbfgL u/L j8f sfof{no vftfdf hDdf u/L vr{ u/]sf] b]lvof]

. uflj;x?n] u/]sf] cfDbfgL cfo Joo ljj/0fdf ;d]t pNn]v gu/]sf]n] ;a} ;fljs uflj; / xfnsf

j8fsf] cfGtl/s cfosf] n]vfk/LIf0f ul/Psf] 5}g .

3 a}s df}Hbft M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $#-%_ cg';f/ lhNnf

ljsf; ;ldltsf] sfof{non] cfˆgf] cfDbfgLsf] /sd cfufdL cfly{s jif{sf nflu lhDd]jf/L ;f/L

n]vf /fVg'kg]{ Joj:yf 5 . of] jif{ sfof{non] o; cfly{s jif{sf] cGTo;Dddf ;|]:tf cg';f/

?=$,)#,(%,&##÷&^ a}+s df}Hbft /x]sf]df a}+s ;dfof]hg lx;fa tof/ gu/]sf]n] df}Hbft /sd olsg

x'g ;Sg] b]lvPg .

4 of]hgf 5gf}6 / sfof{Gjog M :yfgLo :jfoQ zf;g P]g @)%% tyf lgodfjnL @)%^ adf]lhd

:yfgLo lgsfon] ;+rfng ug]{ of]hgf 5gf}6 tyf sfof{Gjogdf ;dfa]zL, kf/blz{tf / ufp+ /gu/ kl/ifbaf6 kfl/t x'g' kg]{df of]hgf 5gf}6 tyf sfof{Gjogdf b]xfo adf]lhd b]lvPsf] 5 M

k|utL k|ltj]bg k]z gePsfn] kl/ifbaf6 kfl/t gePsf of]hgf ;+rfng u/]sf ljZn]if0f ug{

;lsPg .

;DkGg of]hgf pkef]Qmf ;ldltdf x:tfGt/0f ePsf] b]lvPg .

5 lhG;L÷;DklQ ;+/If0f / x:tf0ft/0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod

@!$ df sfof{no k|d'vn] ! aif{df sDtLdf cfkm}n] lgl/If0f u/L jf dfn;fdfg lhDdf lng] sd{rf/L

afx]s cGo sd{rf/L jf k|flalwsaf6 lhG;L lgl/If0f u/fO{ k|lta]bg lng] Aoa:yf 5 . ;fy} ;f]xL

lgoddfjnLsf] lgod @!$-#_ df k|lta]bgdf pNn]v ePcg';f/ lnnfd lalqm ug'{ kg]{ dfn;fdfg ^

dlxgf leq / dd{t ;+ef/ ug'{ kg]{ ;fdfg # dlxgf leq u/L ;Sg'kg]{ Aoa:yf 5 . ;fljssf s'g}

klg ufFp ljsf; ;ldltx?n] ;DklQsf] clen]v Jojl:yt u/]/ gu/kflnsfdf lhG;L x:tfGt/0f

u/]sf] b]lvPg . lhG;L / ;DklQsf] clen]v Jojl:yt u/L gu/kflnsfdf x?tfGt/0f u/L j8f

sfof{nox?n] ;DklQsf] k|of]u ug'{ kb{5 .

6 cfGtl/s lgoGq0f k|0ffnL M :yfgLo :jfoQ zf;g P]g @)%%, tyf lgodfjnL @)%^, :yfgLo lgsfo

cfly{s k|zf;g lgodfjnL @)^$ adf]lhd lhG;L, n]vf, gub, sfo{qmd vr{, k|zf;lgs vr{

nufotdf cfGtl/s lgoGq0f k|0ffnL k|efjsf/L agfpg' kg]{ Joj:yf 5 . sfof{non] sfo{/t

sd{rf/Lsf] sfo{ ljj/0f agfO{ sfof{Gjog gu/]sf], ,nfut cg'dfg tof/ gu/]sf] , e|d0f clen]v

Jojl:yt gePsf] , e|d0f k|ltj]bg tof/ gu/]sf], vl/b of]hgf gagfPsf], ;+lIfKt jflif{s k|ltj]bg tof/

gu/]sf], 6'qmf kf/L vl/b u/]sf] cflb cj:yf /x]sf] 5 . sfdsf] k|s[lt cg';f/ cfGtl/s lgoGq0f k|0ffnL

tof/ u/L sfo{ ;DkfbgnfO{ lgoGq0f, ldtJooL / kf/bzL{ Pj+ e/kbf]{ agfpg'kb{5 .

7 ;fj{hlgs k/LIf0f M :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod !%^ df adf]lhd

pkef]Qmf ;ldltjf6 ;+rflnt of]hgfsf] km/kmf/s ubf{ k|fljlws gfkhfFr u/]sf] ldlt tyf sfo{

;DkGg k|ltj]bgdf sfo{ ;DkGg ePsf] ldlt ;a} of]hgfdf vf]Ng] gu/]sf], pkef]Qmf ;ldltjf6 ePsf]

sfdsf] ;j} of]hgf ;fj{hlgs k/LIf0f u/]sf] k|ltj]bg k|:t't ug]{ u/]sf] b]lvPg . s]lx of]hgfdf

;fj{hgLs k/LIf0f k|ltj]bg k]z u/]sf] ePtf klg To; k|ltj]bgdf v'nfpg'kg]{ ;j} Joxf]/f v'nfPsf]



b]lvb}g . o;jf6 lgwf{l/t ;dodf kf/bzL{ ?kdf u'0f:t/o'Qm sfo{ ;DkGg ePsf] 5, b]vfPsf vr{sf

ljn e/kfO{ ;lx / oyfy{ 5g\ elg ljZj:t x'g] cfwf/ b]lvb}g .

8 pkef]Qmf ;ldlt kl/rfng M ;fljsufpFljsf; ljsf; ;ldlt4f/f ;+rflnt ?=! s/f]8 ;Ddsf] sfd

:yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod !%% df pkef]Qmf ;ldlt4f/f u/fpg

;Sg] k|fjwfg 5 . ;f] lgod jdf]lhd of]hgf tyf sfo{qmdx? ljsf; of]hgfjf6 k|ToIf nfe kfpg]

JolQmx?dWo]jf6 lhNnf ljsf; ;ldltn] ;DjlGwt lgsfosf] ;d]t k/fdz{ lnO{ pkef]Qmf ;ldlt

u7g u/fpg' kg]{, ;f]xL lgodfjnLsf] lgod @)* n] Joj:yf u/]sf] b]lvG5 . lgodfjnLsf] lgod

@)% df sfo{ ug]{ k|of]hgsf nflu ul7t pkef]Qmf ;ldlt :yfgLo lgsfon] ljifout ?kdf juL{s/0f

/ ;"rLs[t u/L nut cBfjlws ug'{kg]{ Joj:yf /x]sf] 5 . sfof{non] of] jif{ clwsf+; of]hgf

pkef]Qmf ;ldlt dfkm{t u/fPtf klg o;/L of]hgf sfof{Gjog ug]{ pkef]Qmf ;ldlt dWo] pkef]Qmf

;ldltx?sf] juL+s/0f / ;"rLs[t u/L nut /fv]sf] b]lvPg . o;/L ul7t pkef]Qmf ;ldlt s'g

lgsfodf btf{ ePsf] xf] / s'g lgsfojf6 gljs/0f ul/Psf] xf], ;f] ;d]t >]:tfdf v'Ng cfPg .

pkef]Qmf ;ldlt btf{ tyf laifout ?kdf auL{s/0f gx'g'df sfg"gsf] kfngf gug'{ g} k|d'v sf/0f

x'g . pkef]Qmf ;ldltx?sf] btf{ tyf laifout ?kdf auL{s/0f gul/bf cg'udgdf sl7gfO{ x'g],

Pp6f pkef]Qmf ;ldltdf /x]sf kbflwsf/Lx? cGo pkef]Qmf ;ldltdf kbflwsf/L x'g], of]hgf ;dfKt

x'g] lalQs} pkef]Qmf ;ldltsf] gfddf /x]sf] a}+s vftf aGb x'g], h'g;'s} k|s[ltsf sfo{ Pp6}

pkef]Qmf ;ldlt dfkm{t u/fpg], ;DkGg of]hgf u'0f:t/Lo gx'g], dd{t ;Def/ / lhDd]jf/L s;n]

lng] eGg g;lsg] cj:yf /xG5 . lgodfjnLdf pNn]v eP cg';f/ cfufdL lbgdf pkef]Qmf

;ldltx?sf] btf{ tyf ljifout ?kdf auL{s/0f u/L Jojl:yt u/fpg' kb{5 .

9 tflnd ;~rfngsfo{ljlw / lgb]{lzsf M sfof{noaf6 ;+rfng ul/g] ljleGg lsl;dsf] tflnd tyf

uf]i7L ;+rfng ubf{ cfjZos kg]{ k|lzIfs eQf, ;xefuLsf] eQf, e|d0f vr{, :6]zg/L vr{, cGo

ljljw vr{ pknAw u/fpg] ;DaGwdf sfof{nonfO{ Ps?ktf x'g] u/L tflnd ;+rfng lgb]{lzsf jf

sfo{ljlw :jLs[t x'g' kb{5 . gu/kfnLsfsf] aflif{s sfo{qmd cg';f/ laleGg tflndx? ;~rfng

ubf{ tflnd ;~rfng ;DaGwL lgb]{lzsf, sfo{lalw jf gd{; tof/ gu/L vr{ u/]sf] kfOof] .

gu/kflnsfn] tflnd ;~rfng ug{ :jLs[t gD;{ tof/ u/L vr{df Ps?ktf sfod ug'{kg]{ b]lvG5 .

10 7]Ssf Joj:yf M ;fj{hlgs vl/b P]g, @)^# tyf lgodfjnL, @)^$ sf ljleGg bkmf Pj+ lgodx?df

pNn]lvt k|fjwfg cg';f/ ;fj{hlgs vl/b sfo{sf] nfut cg'dfg tof/Lb]lv lgdf{0f Joj;foL;Fu

;Demf}tf ug]{;Ddsf vl/b ;DaGwL sf/jfxL ;DalGwt ;fj{hlgs lgsfoaf6 x'g'kg]{ Joj:yf /x]sf]

b]lvG5 . o; sfof{noaf6 of] jif{ ljleGGf v/Lb sfo{sf] ?=^ s/f]8 ($ nfv ^) xhf/sf] nfut

cg'dfg tof/ kf/L ?=^ s/f]8 @* nfv @* xhf/sf] vl/b sfo{sf] 7]Ssf Joj:yfkg ePsf] b]lvof] .

pNn]lvt vl/b sfo{sf] ljj/0f x]bf{ Jofsf] nf]8/ / bdsn vl/b afx]s cGo lgdf{0fsf nflu lalqm

ul/Psf ul/Psf af]nkqsf] t'ngfdf sd ;+Vofdf dfq af]nkq bflvnf ePsf] b]lvG5 . To;}u/L

lgdf{0f sfo{sf] nfut cg'dfgsf] t'ngfdf )=$ b]vL $#=#% k|ltzt;Dd 36L saf]n u/L vl/b

;Demf}tf ePsf] b]lvG5 .

11. cfGtl/s cfotkm{ M cfGtl/s cfotkm{ of] jif{ b]xfo cg';f/ 7]Ssf Joj:yfkg ePsf] b]lvG5 .

11.1 k|:t't ljj/0f cg';f/ o; jif{ gu/kflnsfaf6 cfXjfg ul/Psf !! j6f 7]Ssf dWo] kz'klt 3f6

k6s] k;n ;~rfngsf] 7]Ssf nfu]sf] b]lvPg eg] lj1fkg s/sf nflu af]n saf]n eP klg

;Demf}tf ePsf] b]lvPg . To;}u/L dj]zL k;n s/sf] 7]Ssf clestf{af6 nufOPsf] egL $!=!*

k|ltzt 36Ldf ;Demf}tf ePsf] b]lvG5 . cGo 7]Ssfdf Go"gQd 7]s /sd eGbf )=)# b]vL $!=!@

k|ltzt a9fa9df ;Demf}tf ePsf] 5 .

!!=@ :yfgLo lgsfon] cfGtl/s cfo ;+sngsf nflu 7]Ssf nufpFbf sjf]n c+sdf d"No clej[l4 s/

hf]8]/ ;Demf}tf ug'{ kb{5 . sfof{non] o; jif{ ?=%),#(,%*@.– sf] 7]Ssf nufPsf]df d"No clej[l4

s/ c;'n u/]sf] b]lvPg . ;Demf}tf /sddf !#Ü d"No clej[l4 s/ nufO{ c;'n x'g'kb{5 .

12. u'DtL axfn lj6f}/L s/ M gu/kflnsfsf] :jfldTjdf /x]sf] @ ljufxf If]qkmnsf] hUufdf /x]sf laleGg

3/ 6x/fx?df !!& hgf JolQmx?n] 3/ 6x/f lgdf{0f u/L Joj;fo u/L /x]sf 5g\ . pQm hUuf

gu/kflnsfn] d'Vo /fhdfu{df k|lt ju{ lkm6 ?=@,%).– / ;xfos dfu{df k|lt ju{ ld6/ ?=@.– axfn

sfod u/L k|lt dlxgf ?=^%,$$(.– ef8f sfod ul/Psf] 5 . tL JolQmx?;Fu ut jif{;Dd

?=!@,*),@$!.– axfn c;'n ug'{kg]{ afFsL lyof] eg] of] jif{ ?=&,*@,!(^.– ;d]t ?=@),^@,$#*.–

c;'n x'g'kg]{df of] jif{ ?=&!,^!^.– -#=$&Ü_ dfq c;'n e} ?=!(,(),*@@÷$* afFsL /x]sf] 5 .

gu/kflnsfn] w]/} jif{ klxn] sfod u/]sf] pQm ef8fb/ ;do ;fk]If?kdf j[l4 gu/]sf] sf/0f



gu/kflnsfsf] cfo>f]t a9g ;s]sf] 5}g . cfGtl/s cfo >f]t j[l4 ug{sf] nflu axfn cfDbfgL

;dofg';f/ a[l4 ug'{ kb{5 .

13 cfDbfgLsf] >f]t M sfof{nosf] clen]v cg';f/ s'n btf{ ePsf !!) j6f xf]6n dWo] xfn;Dd ^!

j6f xf]6nx?n] dfq gu/kflnsfdf s/ a'emfpb} cfPsf 5g\ . To;}u/L cf=j= @)^@÷^# b]vL btf{

ePsf *) j6f pBf]x? dWo] @# j6f pBf]ux?n] xfn;Dd s/ a'emfPsf 5}gg\ eg] rfn' cfly{s

jif{;Dd lgoldt s/ a'emfpg] pBf]usf] ;FVof * dfq /x]sf] 5 . gu/kflnsfsf] d'Vo cfo>f]tsf]

?kdf /x]sf] xf]6n tyf pBf]ux?n] lgoldt?kdf s/ lt/L gljs/0f gu/]sf sf/0f gu/kflnsfsf]

cfGtl/s >f]tdf sdL cfPsf] b]lvG5 . ;a} xf]6n tyf pBf]ux?nfO{ clgjfo{?kdf s/ lt/L gljs/0f

u/fO{ gu/kflnsfsf] cfo>f]t a[l4 ug]{ tkm{ Wofg lbg' kb{5 .

14 e'QmfgL lbg afFsL M cfly{s jif{ @)&#÷&$ df ;Demf}tf adf]lhdsf] sfd ;DkGg e} lan e'QmfgL ug{

afFsL ?=@,(),%),)))÷– sf] e'QmfgL lbg afFsLsf] sRrfjf/L k|dfl0ft ul/Psf] 5 .

15 cfGtl/s n]vfk/LIf0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #! df :yfgLo

lgsfosf] cfo / Joosf] ;|]:tfsf] dfl;s ?kdf n]vf k/LIf0f ug]{, cfGtl/s n]vf k/LIf0faf6 b]lvPsf

Joxf]/fsf ;DaGwdf sfo{ ;DkGg u/]sf] ldltn] ;ft lbgleq k|d'v / ;lrjnfO{ k|ltj]bg k]z ug'{ kg]{

Joj:yf 5 . gu/kflnsfsf] cfGtl/s n]vfk/LIf0f zfvfn] lgoddf Joj:yf eP adf]lhd dfl;s?kdf

cfGtl/s n]vfk/LIf0f gu/L cfly{s jif{sf] cGTodf dfq cfGtl/s n]vfk/LIf0f ug]{ u/]sf] kfOof] .

;dodf cfGtl/s n]vfk/LIf0f gx'Fbf lgodfjnL jf k|rlnt sfg"gsf] /Lt k'¥ofO{ vr{ u/] gu/]sf]

olsg u/L >]:tf cBfjlws ug]{ tkm{ sf/jfxL ePsf] b]lvPg . cfly{s jif{sf] cGTodf dfq cfGtl/s

n]vf k/LIf0f ubf{ cfly{s sf/f]af/sf] k|ejsf/L?kdf r]s hfFr x'g g;Sg] ;fy} cfly{s sf/f]jf/df

cfpg ;Sg] ;Defljt hf]lvdnfO{ ;dod} Go"lgs/0f ug{ ;Sg] cj:yf b]lvPg . lgoddf ePsf]

Joj:yf cg';f/ dfl;s ?kdf cfGtl/s n]vfk/LIf0f u/L ;f] k|ltj]bg :yfgLo lgosf k|d'v /

;lrjnfO{ pknAw u/fO{ cfly{s sf/f]jf/sf] >]:tf cBfjlws u/fpg] tkm{ Wofg hfg' kb{5 .

:yfgLo zf;g tyf ;fd'bflos ljsf; sfo{qmd (LGCDP) tkm{

16 lan e/kfO{ a]u/ e'QmfgL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_

adf]lhd clwsf/ k|fKt clwsf/Laf6 :jLs[t u/fO{ vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg'kg]{

Joj:yf 5 . ef}=g+= !@–@)&#.!@.@( af6 u'~hg ld>nfO{ a}7s eQf jfkt !@ hgfnfO{ k|ltJolQm

?=!,))).– sf b/n] ?=!@,))).– e'QmfgL ePsf]df * hgfn] !%Ü s/ afx]s ?=#,$)).– eQf a'em]sf]

e/kfO{ ;+nUg u/]sf] b]lvPg . /sd a'em]sf] e/kfO{ k]z x'g' kb{5 cGoyf pQm /sd c;'n x'g' kb{5 .

17 s/ aLhs M d"No clej[l4 s/ P]g, @)%@ sf] bkmf !$-#_ df d"No clej[l4 s/ btf{jfn ;Fu s'g}

j:t' jf ;]jf k|fKt ubf{ aLhs lng' k|fkssf] st{Jo x'g] Joj:yf 5 . o; sfof{non] ef}=g+=% ldlt

@)&$÷@÷@@ af6 ;fdflhs kl/rfng s]Gb|nfO{ afnd}qL :yfgLo zf;g sfo{qmd ;~rfng u/]

jfkt ;Demf}tf adf]lhd ?=!,)),))).– e'QmfgL lbPsf] 5 . ;Demf}tfdf pQm /sdsf d"No clej[l4

s/ ;d]t ;dfj]z ePsf] elgPsf]df s/ lahs a]u/ g} pQm /sd e'QmfgL lbPsf] b]lvPsfn]

;Demf}tfsf] k|fjwfg ljkl/t e'QmfgL lbPsf] lgod;Ddt b]lvPg .

gu/If]q k"jf{wf/ ljsf; sfo{qmd tkm{

18 lan a]u/ e'QmfgL M k|f]lehgn ;d jfktsf] /sd e'QmfgL lbFbf oyfy{ vr{sf] lan ekfO{sf] cfwf/df

e'QmfgL lbg' kb{5 . o; jif{ lzv/6f]nL dfu{ b]vL blIf0f x'Fb} s[i0f dlGb/ hfg] af6f] sfnf]kq] ug]{

sfo{sf nflu @)&$.#.!% df sfo{ ;DkGg ug]{ u/L la/f6 P08 lazfn÷zfx h]=eL= ;Fu ldlt

@)&$.!.!! df ?=!,&#,%$,(&^.– sf] vl/b ;Demf}tf ePsf] lyof] . lgh lgdf{0f Joj;foLnfO{

@)&#.#.@& df k|yd lan jfkt ?=%^,**,%@$.– e'QmfgL u/]sf]df 6]i6 l/kf]6{ jfkt ?=!,%!,))).–

e'QmfgL ePsf] 5 . lj=cf]=So'=df 6]i6 jfktsf] sfo{nfO{ k|f]ehgn ;ddf /fv]sf] x'Fbf 6]i6 u/]sf]

;Ssn k|df0f / ;f] jfkt k|of]uzfnfnfO{ e'QmfgL u/]sf] lansf cfwf/df dfq pQm /sd e'QmfgL

ug'{kg]{df lgdf{0f Jo;foLn] 6]i6 u/]sf] k|df0f / ;f] jfkt nfu]sf] vr{sf] lan k]z gu/L e'QmfgL

lnPsf] b]lvG5 . lan e/kfO{ a]u/ e'QmfgL lbPsf] /sd c;'n x'g' kb{5 .

19 ;Ssn s/ aLhs M d"No clej[l4 s/ P]g, @)%@ sf] bkmf !$-#_ df d"No clej[l4 s/ btf{jfn ;Fu

s'g} j:t' jf ;]jf k|fKt ubf{ aLhs lng' k|fkssf] st{Jo x'g] Joj:yf 5 . o; sfof{non] @)&$.@.@%

af6 s]z/L rGb e]j/nfn -d'=c=s/ btf{ g+= #)$##$#$@_ sf] ?=#$,**,))).– sf] lan e'QmfgL

u/]sf]df lahs g+=!*^& sf] s/ aLhssf] k|ltlnkL k]z u/]sf] 5 . ;Ssn aLhs k]z gu/L e'QmfgL

lbg' lgod;Ddt b]lvPg .

cfGtl/s k'FhLut tkm{



20 a9L e'QmfgL M ldlt @)&$.#.@@ af6 df]6/;fO{sn vl/b jfkt lt?klt c6f]Kofn];sf] lan /sd

?=@,^$,#)).– dWo] ;+l3o ;+/rgf k'FhLut tkm{af6 ?=@,@#,))).– e'QmfgL ePsf]df o; zLif{saf6

afFsL ?=$!,#)).– dfq e'QmfgL ug'{ kg]{df ?=$$,^$%.– e'QmfgL u/]sf]n] a9L e'QmfgL u/]sf]

?=#,#$%.– c;'n x'g'kb{5 .



Joj:yf 5 . ef}=g+= @) ldlt @)&#÷^÷@! af6 ;fj{hlgs lgdf{0f jfkt /aL /f}lgof/nfO{

?=!),))).– e'QmfgL u/]sf]df ;f] sf] lan e/kfO{ k]z ePsf] 5}g . lan e/kfO{ a]u/ e'QmfgL lbPsf]

/sd c;'n x'g'kb{5 .

22 sfo{ ;DkGg k|ltj]bg tyf gfkL lstfa M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@# -!_ v

df vl/b ;Demf}tf cg';f/ ;fj{hlgs lgsfon] /lgª lan jf cGo lan ljhssf] e'QmfgL ubf{

k|fljlws gfkhfFr u/L gfkL lstfa -d]h/d]G6 a's_ df pNn]v ePsf] jf:tljs sfo{;Dkfbgsf]

cfwf/df e'QmfgL ug'{ kg]{ Joj:yf 5 . 7]Ssf g+= &÷@)&@÷&# b'xjL en'jf gu/kflnsf j8f g++ &

;'g;/L df]/Ë l;rfFO sfof{nosf] cufl8 b]vL blIf0f c:ktfn rf]s x'Fb} /fhdfu{ ;Dd gfnf lgdf{0f

sfo{sf nflu lgdf{0f Joj;foL of]u/fh lgdf{0f ;]jf;Fu @)&#÷#÷@% df sfd ;DkGg ug]{ u/L ldlt

@)&#÷#÷# df d"=c=s/ afx]s ?=@^,@!,%!!÷– sf] ;Demf}tf ePsf]df jiff{t / ;fdu|L cefjsf]

sf/0f b]vfO{ Dofb yksf nflu lgdf{0f Joj;foLn] dfu u/] adf]lhd sfof{noaf6 ldlt @)&#÷^÷@^

;Dd Dofb yk ePsf] lyof] . lgdf{0f Joj;foLn] ldlt @)&#÷^÷@ df bf]>f] /lgª lanaf6

?=*@^$(!÷– dfu u/] adf]lhd ef}=g+= @! ldlt @)&#÷&÷% af6 pQm /sd e'QmfgL ePsf] 5 .

bf]>f] /lgª lan ;Dddf d"=c=s/ jfx]s ?=@$,(#,)^@÷– -(%Ü_ e'QmfgL ePsf] b]lvG5 . pQm

7]Ssfsf] xfn;Dd Dofb yk ePsf] b]lvPg ;fy} sfo{ ;DkGg ePsf] klg b]lvPg . zt k|ltzt sfd

;DkGg u/L pQm 7]Ssf km/kmf/s u/fpg' kb{5 .

23 lhG;L bflvnf gu/]sf] M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ cg';f/ vl/b jf

x:tfGt/0f eO{ cfPsf ;fdfgx? d"No ;d]t v'nfO{ lhG;L lstfadf cfDbfgL afWg'kg]{ Joj:yf 5 .

sfof{non] @)&#÷!)÷# df & yfg ^)) Pd=Pd NP3 Xo'd kfOk vl/b u/L >L/fd s+lqm6

O08l:6«h k|f=ln=nfO{ ?=(#,##*÷– e'QmfgL u/]sf] 5 . pQm Xo'd kfOk s'g :yfgsf] nflu vl/b

ePsf] xf] ;f] sf] nfut cg'dfg k]z x'g'sf ;fy} lhG;L bflvnf ;d]t ePsf] 5}g .

24 w/f}6L s§L gu/]sf] M ldlt @)&#÷*÷@( df of]u/fh lgdf{0f ;]jfnfO{ ut cf=j=sf] k|yd /lgª

lansf] e'QmfgL ug{ afFsL ?=#,#%,&))÷– e'QmfgL u/]sf]df w/f}6L jfkt ?=!$,*%$÷– s§L ug'{ kg]{df

s§L u/]sf] 5}g . k|yd /lgª lansf] /sd ?=!(,(),&))÷– dWo] ut jif{ ldlt @)&#÷#÷#) af6

?=!^,%%,)))÷– e'QmfgL x'Fbf ;f] /sdsf] %Ü n] x'g] ?=*@,&%)÷– dfq w/f}6L s§L u/]sf] b]lvof] .

25 ;fdflhs ;'/Iff M sfof{non] of] jif{ b]xfo cg';f/ ?=@,)&,&%,@))÷– ;fdflhs ;'/Iff eQf jfktsf]

/sd s[lif ljsf; a}+s, g]kfn a}+s lnld6]8 / ;g/fOh a}+s dfkm{t lgsf;f lbPsf]df a}+sx?n] c;f/

d;fGt;Dd ?= !,&%,!!,%*)÷– dfq ljt/0f u/L ?= #@,^#,^@)÷–a}+s vftfdf afFsL /x]sf] b]lvG5 .

ljt/0f gu/L a}+s vftfdf afFsL /x]sf] pQm /sd ;+lrt sf]if bflvnf x'g' kb{5 .

26 n]vfk/LIf0f M b'xjL ;'xjL dfOkf]v/Ldf zflGt :d[tL kfs{ lgdf{0f sfo{ jfkt lhNnf jg sfof{noaf6

k|fKt ?=*,)),)))÷– dfOkf]v/L lh0ff]{åf/ ;ldltnfO{ e'QmfgL u/]sf]df ;f] sf] ;Ssn >]:tf sfuhft

lhNnf jg sfof{nodf g} k7fPsf] hjfkm k|fKt ePsf] / kmf]6f]skL >]:tf dfq k]z ePsf]n] ;f] sf]

n]vfk/LIf0f ul/Psf] 5}g .

27 k]ZsL afFsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod !(@-#_ df tf]lsPsf] Dofb

leq tf]lsPsf] sfo{ljlw ckgfO{ km5\of}{6 ug]{ jf u/fpg] k]ZsL lng] lbg] b'j}sf] st{Jo /xg] Joj:yf

5 . sfof{noaf6 k|fKt ljj/0f cg';f/ o; sfof{non] ut ljut cfly{s jif{dfdf lbPsf] k]ZsL dWo]

?=^(,#@,@#!÷– km5\of}{6 x'g afFsL /x]sf] 5 . To;}u/L o; cfly{s jif{df lbPsf] k]ZsL dWo] ljleGg

& ;+:yfnfO{ ?= #,*@,(*,@(#÷– cfly{s jif{sf] cGTo ;Dddf km5\of}{6 ePsf] kfOPg . pQm k]ZsL

lgodfg';f/ c;'n km5\of}{6 x'g'kb{5 .

l;dl/of ufpF ljsf; ;ldlt

28 n]vf k|0ffnLM :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ adf]lhd ufp+ lasf;

;ldltsf] xsdf gubdf cfwfl/t bf]xf]/f] n]vf k|0ffnL/gu/kfnLsfsf] xsdf k|fbefjL n]vfk|0ffnL

/fVg'kg]{ Joa:yf ePtf klg bf]xf]/f] n]vfk|0ffnL/k|f]befjL n]vfk|0ffnL /fv]sf] kfO{Pg .



29 n]vf k|:t'lt M sfof{nojf6 k|fKt cfo JoodWo] ;fdflhs ;'/Iff afkt lgsf;f eO{ vr{ b]vfPsf] sf]

;Ssn lan ekf{O{ lhNnf ;dGjo ;ldtdf k]z u/]sf] egL n]vfk/LIf0fdf k]z gePsf]n] n]vfk/LIf0f

u/]sf] 5}g .

30 cfGtl/s >f]t M :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf %% df Joj:yf eP cg';f/ ufpF

ljsf; ;ldltn] cfˆgf] If]qdf tf]lsPsf] b/df ga9 \g] u/L ufpF kl/ifbaf6 kfl/t b/df ljleGg

k|sf/sf] s/x? nufO{ cfly{s cj:yf ;jn agfpg ;Sg] / :yfgLo lgsfo cfly{s k|zf;g

lgodfjnL, @)^$ sf] cg';"rL $, % / ^ df s/sf b/sf] Joj:yf u/]sf] 5 . cfDbfgL ;DaGwdf

b]lvPsf] Joxf]/f b]xfo cg';f/ 5g\ .

#! ;flas uf=la=;=n] @)&# kmfNu'g;Dd dfnkf]t, xf6ahf/ s/, axfn s/, Joj;fo s/ / b:t'/ jfkt

?=$,!),*(*÷@) dfq cfDbfgL u/]sf] 5 . ;f]afx]s cfGtl/s >f]ttkm{ cGo ;|f]taf6 cfDbfgL ug{

;s]sf] 5}g .

#@ ;flas uf=la=;=df aflif{s dfnkf]t slt c;'n ug'{kg]{ xf], xfn;Dd aSof}tf / rfn' ;d]t slt

dfnkf]t c;"nL ug{ afFsL 5 ;f]sf] nut /fv]sf] b]lvPg . h:n] ubf{ dfnkf]t aSof}tf /sd olsg

ug{ ;lsPg . uf=la=;=n] P]g tyf lgodfjnLdf Joj:yf eP adf]lhd s'g lzif{saf6 s] s;/L

cfDbfgL ug{ ;lsG5 ;f]sf] cWoog u/L cfGtl/s cfo a[l4 ug{ cfjZos k|of; ug'{kg]{ b]lvof] .

## cfDbfgL ubf{ dfnkf]tsf] nflu a]Un} / cGo cfosf] nflu a]Un} gubL /l;b k|of]u u/]sf] 5 . gubL

/l;bsf] z'? df}Hbft, cfDbfgL, vr{ / afFsL df}Hbft ;d]t b]lvg] u/L /l;b lgogq0f vftf

g/fv]sf]n] ;f] vftf /fVg'kb{5 .

34 clu|d s/ M cfos/ P]g, @)%* sf] bkmf *( df 7]Ssf jf s/f/ jfkt krf; xhf/ eGbf a9L

e'QmfgL lbFbf e'QmfgLsf] s'n /sddf !=%Ü sf b/n] s/ s§L ug'{kg]{ Joj:yf 5 . To;}u/L :yfgLo

lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !@& df lgdf{0f jf v/Lb ubf{ jf ;]jf k|fKt

u/]jfkt e'QmfgL lb+bf k|rlnt sfg"g adf]lhd s/ s6fP/ dfq e'QmfgL lbg' kg]{ Joj:yf 5 .

e'QmfgLdf clu|d s/ s§f gu/L e'QmfgL lbPsf] b]lvPsfn] lgodfg';f/ nfUg] s/ ?= !),@#^÷– c;'n

u/L ;+lrt sf]if bflvnf ug'{ kb{5 .

35 ;'zf;g tyf kf/blz{tf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd k|To]sf ufpF

ljsf; ;ldltn] k'FhLut cg'bfgdf vr{ ePsf] ?=@,)),)))÷– eGbf dfyLsf] of]hgfx?sf] ;a}n] b]Vg]

7fpFdf nfut cg'dfg, hg;xefuLtfaf6 a]xf]g]{ /sd, ufpF ljsf; ;ldltn] Joxf]g]{ /sd, of]hgf z'?

x'g] ldlt / ;DkGg x'g] ldlt ;d]t v'nfO{ ;"rgf af]8{ /fVg' kg]{, ;fj{hlgs ;'g'jfO{ ug'{ kg]{ /

;fdflhs n]vfk/LIf0f ug'{kg]{ Joj:yf 5 . o; ufpF ljsf; ;ldltaf6 ;~rflnt ?=@,)),)))÷–

eGbf a9L vr{ ePsf of]hgfx?sf] ;"rgf af]8{ /fVg], ;fj{hlgs ;'g'jfO{ / ;fdflhs n]vfk/LIf0f ug]{

u/]sf] kfOPg . ufpF ljsf; ;ldltaf6 ;DkGg x'g] lasf; lgdf{0f ;DalGwt sfo{nfO{ kf/bzL{

agfpgsf nflu o:t sfo{x? ug'{ h?/L b]lvPsf] 5 .



5 . sfof{noaf6 k|fKt ljj/0f cg';f/ ut ljut jif{df laleGg JolQmnfO{ lbPsf] k]ZsL dWo] ?=

#,#),($)÷– km5\of}{6 x'g afFsL b]lvPsf] 5 . o;jif{ lbPsf] k]ZsL b'vf/fd dfemLsf] gfddf /x]sf]

?=!%,)))÷– km5\of}{6 x'g afFsL /x]sf] 5 . pQm k]ZsL lgodfg';f/ c;'n km5\of}{6 x'g'kb{5 .

k"j{s'zfxf ufpF ljsf; ;ldlt




38 n]vf k|:t'lt M dfly plNnlvt cfo JoodWo] ;fdflhs ;'/Iff afkt lgsf;f eO{ vr{ b]vfPsf]

@$,(*,$))÷– sf] ;Ssn lan ekf{O{ lhNnf ;dGjo ;ldtdf k]z u/]sf] egL n]vfk/LIf0fdf k]z

gePsf]n] n]vfk/LIf0f u/]sf] 5}g .








#)=! ;flas uf=la=;=n] @)&# kmfNu'g;Dd dfnkf]ts/, xf6ahf/ s/, Joj;fo s/ / b:t'/ af6

?=#,#*,!$)÷–dfq cfDbfgL u/]sf] 5 . ;f]afx]s cfGtl/s >f]ttkm{ cGo ;|f]taf6 cfDbfgL ug{

;s]sf] 5}g .

#(=@ ;flas uf=la=;=df aflif{s dfnkf]t slt c;'n ug'{kg]{ xf], xfn;Dd aSof}tf / rfn' ;d]t slt




#(=# cfDbfgL ubf{ dfnkf]tsf] nflu a]Un} / cGo cfosf] nflu a]Un} gubL /l;b k|of]u u/]sf] 5 . gubL






u/]jfkt e'QmfgL lb+bf k|rlnt sfg"g adf]lhd s/ s6fP/ dfq e'QmfgL lbg' kg]{ Joj:yf 5 . b]xfo

cg';f/sf] e'QmfgLdf clu|d s/ s§f gu/L e'QmfgL lbPsf] b]lvPsfn] lgodfg';f/ nfUg] s/ ?=

@!,$**÷– c;'n u/L ;+lrt sf]if bflvnf ug'{ kb{5 .

41 ;'zf;g tyf kf/blz{tf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd k|To]sf ufpF




;fdflhs n]vfk/LIf0f ug'{kg]{ Joj:yf 5 . o; ufpF ljsf; ;ldltaf6 ;~rflnt ?=@,)),)))÷–

eGbf a9L vr{ ePsf of]hgfx?sf] ;"rgf af]8{ /fVg], ;fj{hlgs ;'g'jfO{ / ;fdflhs n]vfk/LIf0f ug]{

u/]sf] kfOPg . ufpF ljsf; ;ldltaf6 ;DkGg x'g] lasf; lgdf{0f ;DalGwt sfo{nfO{ kf/bzL{

agfpgsf nflu o:t sfo{x? ug'{ h?/L b]lvPsf] 5 .



5 . sfof{noaf6 k|fKt ljj/0f cg';f/ ut ljut jif{df laleGg JolQmnfO{ lbPsf] k]ZsL dWo] ?=

!,(@,@!%÷– km5\of}{6 x'g afFsL b]lvPsf] 5 .

;f]gfk'/ ufpF ljsf; ;ldlt




44 n]vf k|:t'lt M dfly plNnlvt cfo JoodWo] ;fdflhs ;'/Iff afkt ?= @*,&!,@))÷– / afn ;+/If0f

jfkt ?= #,*%,^))÷– vr{ n]v]sf]df pQm vr{sf] ;Ssn lan ekf{O{ lhNnf ;dGjo ;ldtdf k]z

u/]sf] egL n]vfk/LIf0fdf k]z gePsf]n] n]vfk/LIf0f u/]sf] 5}g .






$%=! ;flas uf=la=;=n] @)&# kmfNu'g;Dd dfnkf]ts/, xf6ahf/ s/, Joj;fo s/ / l;kmfl/z b:t'/,

k+hLs/0f b:t'/, jxfn lj6f}/L s/ / lj1fkg s/ jfkt ?=!!,!),^*@÷– dfq cfDbfgL u/]sf] 5 .

;f]afx]s cfGtl/s >f]ttkm{ cGo ;|f]taf6 cfDbfgL ug{ ;s]sf] 5}g .

$%=@ ;flas uf=la=;=df aflif{s dfnkf]t slt c;'n ug'{kg]{ xf], xfn;Dd aSof}tf / rfn' ;d]t slt




$%=# cfDbfgL ubf{ dfnkf]tsf] nflu a]Un} / cGo cfosf] nflu a]Un} gubL /l;b k|of]u u/]sf] 5 . gubL








u/]jfkt e'QmfgL lb+bf k|rlnt sfg"g adf]lhd s/ s6fP/ dfq e'QmfgL lbg' kg]{ Joj:yf 5 . b]xfo

cg';f/sf] e'QmfgLdf clu|d s/ s§f gu/L e'QmfgL lbPsf] b]lvPsfn] lgodfg';f/ nfUg] s/ ?=

!%,!^!÷– c;'n u/L ;+lrt sf]if bflvnf ug'{ kb{5 .

47 kfl/>lds s/ M cfos/ P]g, @)%* sf] bkmf *& adf]lhd s'g} jfl;Gbf JolQmsf] kfl/>lds

e'QmfgLdf lgodfg';f/ !%Ü kfl/>lds s/ e'QmfgL ug'{kg]{df b]xfosf JolQmx?nfO{ eQf jfktsf]

/sd e'QmfgL ubf{ kfl/>lds s/ !%Ü s§L gu/L ;f=;'=s/ jfkt !Ü dfq s§L u/]sf] b]lvof] .

lgodfg';f/ nfUg] kfl/>lds s/ eGbf 36L s§L u/]sf] ?=&,(!)÷– c;'n u/L ;+lrt sf]if bflvnf

ug'{ kb{5 .



Joj:yf 5 . uf=lj=;= sfof{non] ef}=g+= %÷@)&#÷$÷@& af6 /Qmbfg sfo{qmd jfkt ?=!),)))÷–

vr{ n]v]sf]df cfjZos lan e/kfO{ k]z ePsf] b]lvPg . lan e/kfO{ a]u/ vr{ n]lvPsf] /sd ?=

!),)))÷– c;'n x''g' kb{5 .

49 yk b:t'/ M ljB't dxz'n e'QmfgL ubf{ ;dod} e'QmfgL u/L # k|ltzt l/j]6 lng' kg]{df

@)&#÷!!÷!!÷!& df @%Ü hl/jfgf jfkt ?=!),)))÷– e'QmfgL u/]sf] 5 . ;dodf ljB't dzx'n

e'QmfgL gu/L hl/jfgf lt/]sf] /sd e'QmfgL ug]{af6 c;'n x'g' kb{5 . 50 sd{rf/L sNof0f sf]if M sd{rf/L sNof0f sf]if tkm{sf] Pe/]i6 a}+s b'xjLdf /x]sf] ?=!,)),)))÷–

b'xjL gu/kflnsfsf] vftfdf lkmtf{ x'g' kb{5 .

51 lhG;L bflvnf gu/]sf] M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ cg';f/ vl/b jf

x:tfGt/0f eO{ cfPsf ;fdfgx? d"No ;d]t v'nfO{ lhG;L lstfadf cfDbfgL afWg'kg]{ Joj:yf 5 .

nlIft ju{ sfo{qmddf Pd=Pd kmlg{r/ P08 kmlg{l;ª ;]G6/ lj/f6gu/ af6 !)) yfg s';L{ vl/b

u/L ?=#^,#))÷– e'QmfgL u/]sf]df pQm ;fdfg lhG;L bflvnf ePsf] 5}g . ;fy} clu|d s/ s§L

;d]t u/]sf] 5}g . lgodfg';f/ lhG;L bflvnf u/L clu|d s/ s§L ;d]t ug'{ kb{5 .



5 . sfof{noaf6 k|fKt ljj/0f cg';f/ a'9L u+uf lj>fGtL 3f6 lgdf{0f pkef]Qmf ;ldltnfO{ uPsf]

k]ZsL ?=!,#),)))÷– lgodfg';f/ km5\of}{6 x'g' kb{5 .

tgd'gf ufpF ljsf; ;ldlt




54 n]vf k|:t'lt M dfly plNnlvt cfo JoodWo] ;fdflhs ;'/Iff afkt lgsf;f eO{ vr{ b]vfPsf]

@),(!,@))÷– sf] ;Ssn lan ekf{O{ lhNnf ;dGjo ;ldtdf k]z u/]sf] egL n]vfk/LIf0fdf k]z







%%=! ;flas uf=la=;=n] @)&# kmfNu'g;Dd dfnkf]ts/ jfkt ?=!!,@(%÷!# / l;kmfl/z b:t'/ jfkt

?=^@,@@@÷– dfq cfDbfgL u/]sf] 5 . ;f]afx]s cfGtl/s >f]ttkm{ cGo ;|f]taf6 cfDbfgL ug{ ;s]sf]

5}g .

%%=@ ;flas uf=la=;=df aflif{s dfnkf]t slt c;'n ug'{kg]{ xf], xfn;Dd aSof}tf / rfn' ;d]t slt






%%=# cfDbfgL ubf{ dfnkf]tsf] nflu a]Un} / cGo cfosf] nflu a]Un} gubL /l;b k|of]u u/]sf] 5 . gubL







uf=lj=;= sfof{non] @)&#÷!@÷!^ af6 vr{ n]v]sf] /sd ?=@,@),#))÷– dWo] s/ of]Uo cfo

?=!%#(*@÷– sf] !=%Ü clu|d s/ s§L u/]sf] b]lvPg . lgoddf ePsf] Joj:yf cg';f/sf] clu|d

s/ ?= @,#!)÷– c;'n u/L ;+lrt sf]if bflvnf ug'{ kb{5 .

57 yk b:t'/ M ljB't dxz'n e'QmfgL ubf{ ;dod} e'QmfgL u/L # k|ltzt l/j]6 lng' kg]{df ef}=g+=

(÷@)&#÷&÷* df @%Ü hl/jfgf jfkt ?=&,#&÷– e'QmfgL u/]sf] 5 . ;dodf ljB't dzx'n e'QmfgL

gu/L yk b:t'/ lt/]sf] /sd e'QmfgL ug]{af6 c;'n x'g' kb{5 .



5 . sfof{noaf6 k|fKt ljj/0f cg';f/ ut ljut jif{df laleGg JolQm tyf ;+:yfsf] gfdsf] k]ZsL

?=!,)(,(^)÷– lgodfg';f/ km5\of}{6 x'g' kb{5 .

59 a]?h' clen]v / km5of}{6M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$

r=g+=!=!=#/479 ldlt 2073/12/25 sf] cfly{s sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6

kl/Psf] kl/kqsf] bkmf !& adf]lhd ufpFkflnsf tyf gu/kflnsfdf ;dflxt ePsf ;fljssf ufpF

ljsf; ;ldltsf] gfddf /x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] gu/kflnsfdf sfod u/L

lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kb{5 . ufpF lasf; ;ldltsf] sfof{no /

gu/kflnsf a]?h' clen]v, k]ZsL af+sLsf] laa/0f tyf ;f] sf] km5of}{6sf] clen]v /x]sf] kfO{Pg .

a]?h" l:ylt

of] jif{ ufpFkfnLsfsf] n]vfk/LIf0faf6 ?=$ s/f]8 %% nfv %% xhf/ a]?h" b]lvPsf] 5 . ;f]dWo]

c;'n ug'{kg]{ ?=@ nfv $% xhf/, lgoldt ug'{kg]{ ?=^* nfv ^& xhf/ / k]ZsL ?=# s/f]8 *$ nfv $#

xhf/ /x]sf] 5 .



/fdw'gL gu/kflnsf


ufpFkfnLsfsf] ut jif+sf] df}Hbft ?-!( nfv &! xhf/ / of] jif+ cfo ?-!( s/f]8 @) nfv &$

xhf/ ;d]t ?-!( s/f]8 $) nfv $% xhf/ cfDbfgL ePsf]df ?-!* s/f]8 (@ nfv #( xhf/ vr+ eO+

?- $* nfv ^ xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf pNn]Vo Joxf]/f

lgDgfg';f/ 5g\M

1. n]vf kl/If0fM :yflgo lgsfo cfly{s k|zf;g ;DjGwL lgofdfjnL @)^$ cg';f/ :yflgo lgsfon]

cfGtl/s n]vfkl/If0f u/fO{ clGtd n]vfkl/If0f u/fpg] / ;f]sf] k|ltj]bg pk/ sfjf{lx ;d]t ug'{kg{]

Joj:yf 5 . of] jif{ cfly{s laj/0faf6 s]lGb|o cg'bfg / cGtl/s cfo ;d]t?= !&,%),$#,^#@÷

cfDbfgL ePsf] b]lvG5 . ;fljsf ufpF ljsf; ;ldltx?sf] cfGtl/s cfo u/] klg d'nvftfdf

b]vfPsf] 5}g . ;fy} ;fljs uflj;x?n] cfkm} cfDbfgL u/L j8f sfof{no vftfdf hDdf u/L vr{

u/]sf] b]lvof] . uflj;x?n] u/]sf] cfDbfgL cfo Joo ljj/0fdf ;d]t pNn]v gu/]sf]n] ;a} ;fljs

uflj; / xfnsf j8fsf] cfGtl/s cfosf] n]vfk/LIf0f ul/Psf] 5}g .

2. a}s df}Hbft M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $#-%_ cg';f/ lhNnf


n]vf /fVg'kg]{ Joj:yf 5 . of] jif{ sfof{non] o; cfly{s jif{sf] cGTo;Dddf ;|]:tf cg';f/

?=$^,(#,*)$÷$$ a}+s df}Hbft / a}+s :6]6d]G6 cg';f/ ?=$(,^),%*^÷&@ /x]sf]df a}+s

;dfof]hg lx;fa tof/ gu/]sf]n] df}Hbft /sd olsg x'g ;Sg] b]lvPg .

3. gub df}Hbft M ;fljsf efl; / l;+luof uf=lj=;=sf] ut ljutsf] gub df}Hbft ?=!,!@,^^^÷$@

b]vfPsf]df pQm /sd s] jfktsf] xf] olsg ug{ ;lsPg . pQm gub df}Hbft gu/kflnsfsf]

vftfdf bflvnf ug'{ kb{5 .

4. of]hgf 5gf}6 / sfof{GjogM :yfgLo :jfoQ zf;g P]g @)%% tyf lgodfjnL @)%^ adf]lhd

:yfgLo lgsfon] ;+rfng ug]{ of]hgf 5gf}6 tyf sfof{Gjogdf ;dfa]zL, kf/blz{tf / ufpF /gu/ kl/ifbaf6 kfl/t x'g' kg]{df of]hgf 5gf}6 tyf sfof{Gjogdf b]xfo adf]lhd b]lvPsf] 5M


;lsPg .


5. lhG;L/;DklQ ;+/If0f / x:tf0ft/0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod

@!$ df sfof{no k|d'vn] ! aif{df sDtLdf cfkm}n] lgl/If0f u/L jf dfn;fdfg lhDdf lng]

sd{rf/L afx]s cGo sd{rf/L jf k|flalwsaf6 lhG;L lgl/If0f u/fO{ k|lta]bg lng] Aoa:yf 5 .

;fy} ;f]xL lgoddfjnLsf] lgod @!$-#_ df k|lta]bgdf pNn]v ePcg';f/ lnnfd lalqm ug'{ kg]{

dfn;fdfg ^ dlxgf leq / dd{t ;+ef/ ug'{ kg]{ ;fdfg # dlxgf leq u/L ;Sg'kg]{ Aoa:yf 5 .

;fljssf s'g} klg ufFp ljsf; ;ldltx?n] ;DklQsf] clen]v Jojl:yt u/]/ gu/kflnsfdf lhG;L

x:tfGt/0f u/]sf] b]lvPg . lhG;L / ;DklQsf] clen]v Jojl:yt u/L gu/kflnsfdf x?tfGt/0f

u/L j8f sfof{nox?n] ;DklQsf] k|of]u ug'{ kb{5 .

6. cfGtl/s lgoGq0f k|0ffnLM :yfgLo :jfoQ zf;g P]g @)%%, tyf lgodfjnL @)%^, :yfgLo

lgsfo cfly{s k|zf;g lgodfjnL @)^$ adf]lhd lhG;L, n]vf, gub, sfo{qmd vr{, k|zf;lgs

vr{ nufotdf cfGtl/s lgoGq0f k|0ffnL k|efjsf/L agfpg' kg]{ Joj:yf 5 . sfof{non] sfo{/t


Jojl:yt gePsf] , e|d0f k|ltj]bg tof/ gu/]sf] , vl/b of]hgf gagfPsf], ;+lIfKt jflif{s k|ltj]bg

tof/ gu/]sf], 6'qmf kf/L vl/b u/]sf] cflb cj:yf /x]sf] 5 . sfdsf] k|s[ltcg';f/ cfGtl/s lgoGq0f

k|0ffnL tof/ u/L sfo{ ;DkfbgnfO{ lgoGq0f, ldtJooL / kf/bzL{ Pj+ e/kbf]{ agfpg' kb{5 .

7. ;fj{hlgs k/LIf0f M :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod !%^ adf]lhd

pkef]Qmf ;ldltjf6 ;+rflnt of]hgfsf] km/kmf/s ubf{ k|fljlws gfkhfFr u/]sf] ldlt tyf sfo{

;DkGg k|ltj]bgdf sfo{ ;DkGg ePsf] ldlt ;a} of]hgfdf vf]Ng] gu/]sf], pkef]Qmf ;ldltjf6

ePsf] sfdsf] ;j} of]hgf ;fj{hlgs k/LIf0f u/]sf] k|ltj]bg k|:t't ug]{ u/]sf] b]lvPg . s]lx


Joxf]/f v'nfPsf] b]lvb}g .



8. pkef]Qmf ;ldlt kl/rfng M ;fljs ufFp ljsf; ljsf; ;ldlt4f/f ;+rflnt ?= ! s/f]8 ;Ddsf]

sfd :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod !%% df pkef]Qmf ;ldlt4f/f

u/fpg ;Sg] k|fjwfg 5 . ;f] lgod jdf]lhd of]hgf tyf sfo{qmdx? ljsf; of]hgfjf6 k|ToIf

nfe kfpg] JolQmx?dWo]jf6 lhNnf ljsf; ;ldltn] ;DjlGwt lgsfosf] ;d]t k/fdz{ lnO{

pkef]Qmf ;ldlt u7g u/fpg' kg]{, ;f]xL lgodfjnLsf] lgod @)* n] Joj:yf u/]sf] b]lvG5 .

lgodfjnLsf] lgod @)% df sfo{ ug]{ k|of]hgsf nflu ul7t pkef]Qmf ;ldlt :yfgLo lgsfon]

ljifout ?kdf juL{s/0f / ;"rLs[t u/L nut cBfjlws ug'{kg]{ Joj:yf /x]sf] 5 . sfof{non] of]

jif{ clwsf+; of]hgf pkef]Qmf ;ldlt dfkm{t u/fPtf klg o;/L of]hgf sfof{Gjog ug]{ pkef]Qmf

;ldlt dWo] pkef]Qmf ;ldltx?sf] juL+s/0f / ;"rLs[t u/L nut /fv]sf] b]lvPg . o;/L ul7t

pkef]Qmf ;ldlt s'g lgsfodf btf{ ePsf] xf] / s'g lgsfojf6 gljs/0f ul/Psf] xf], ;f] ;d]t

>]:tfdf v'Ng cfPg . pkef]Qmf ;ldlt btf{ tyf laifout ?kdf auL{s/0f gx'g'df sfg"gsf] kfngf

gug'{ g} k|d'v sf/0f x'g . pkef]Qmf ;ldltx?sf] btf{ tyf laifout ?kdf auL{s/0f gul/bf

cg'udgdf sl7gfO{ x'g], Pp6f pkef]Qmf ;ldltdf /x]sf kbflwsf/Lx? cGo pkef]Qmf ;ldltdf

kbflwsf/L x'g], of]hgf ;dfKt x'g] lalQs} pkef]Qmf ;ldltsf] gfddf /x]sf] a}+s vftf aGb x'g],

h'g;'s} k|s[ltsf sfo{ Pp6} pkef]Qmf ;ldlt dfkm{t u/fpg], ;DkGg of]hgf u'0f:t/Lo gx'g], dd{t

;Def/ / lhDd]jf/L s;n] lng] eGg g;lsg] cj:yf /xG5 . lgodfjnLdf pNn]v eP cg';f/

cfufdL lbgdf pkef]Qmf ;ldltx?sf] btf{ tyf ljifout ?kdf auL{s/0f u/L Jojl:yt u/fpg'

kb{5 .

9. tflnd ;~rfngsfo{ljlw / lgb]{lzsf M sfof{noaf6 ;+rfng ul/g] ljleGg lsl;dsf] tflnd tyf





gu/kflnsfn] tflnd ;~rfng ug{ :jLs[t gD;{ tof/ u/L vr{df Ps?ktf sfod ug'{kg]{

b]lvG5 .

10. cfGtl/s n]vfk/LIf0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #! df :yfgLo

lgsfosf] cfo / Joosf] ;|]:tfsf] dfl;s ?kdf n]vf k/LIf0f ug]{, cfGtl/s n]vf k/LIf0faf6

b]lvPsf Joxf]/fsf ;DaGwdf sfo{ ;DkGg u/]sf] ldltn] ;ft lbgleq k|d'v / ;lrjnfO{ k|ltj]bg

k]z ug'{ kg]{ Joj:yf 5 . gu/kflnsfsf] cfGtl/s n]vfk/LIf0f zfvfn] lgoddf Joj:yf eP

adf]lhd dfl;s?kdf cfGtl/s n]vfk/LIf0f gu/L cfly{s jif{sf] cGTodf dfq cfGtl/s

n]vfk/LIf0f ug]{ u/]sf] kfOof] . ;dodf cfGtl/s n]vfk/LIf0f gx'Fbf lgodfjnL jf k|rlnt

sfg"gsf] /Lt k'¥ofO{ vr{ u/] gu/]sf] olsg u/L >]:tf cBfjlws ug]{ tkm{ sf/jfxL ePsf] b]lvPg

. cfly{s jif{sf] cGTodf dfq cfGtl/s n]vf k/LIf0f ubf{ cfly{s sf/f]af/sf] k|ejsf/L?kdf r]s

hfFr x'g g;Sg] ;fy} cfly{s sf/f]jf/df cfpg ;Sg] ;Defljt hf]lvdnfO{ ;dod} Go"lgs/0f ug{

;Sg] cj:yf b]lvPg . lgoddf ePsf] Joj:yf cg';f/ dfl;s ?kdf cfGtl/s n]vfk/LIf0f u/L ;f]

k|ltj]bg :yfgLo lgosf k|d'v / ;lrjnfO{ pknAw u/fO{ cfly{s sf/f]jf/sf] >]:tf cBfjlws

u/fpg] tkm{ Wofg hfg' kb{5 .

11. clu|d s/ M cfos/ P]g, @)%* sf] bkmf *( df 7]Ssf jf s/f/ jfkt krf; xhf/ eGbf a9L




!!÷@)&$÷!÷!( af6 kfyLe/f P8e/6fOlhª nfO{ d"=c=s/ afx]s ?=*$,@))÷– e'QmfgL ubf{

!=%Ü n] x'g] ?=!@^#÷– s§L ug'{kg]{df ?=!÷%) dfq s§L u/]sf] x'Fbf gk'u s/ /sd ?=!@^!÷%)

c;'n ug'{kg]{ b]lvof] .

12. nua's g/fv]sf] M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_ adf]lhd

clwsf/ k|fKt clwsf/Laf6 :jLs[t u/fO{ vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg'kg]{ Joj:yf

ePtfklg sfof{non] @)&$÷@÷!* df ldng cfon :6f]/nfO{ OGwg jfkt ?=(%,(#!÷– e'QmfgL

u/]sf]df OGwg vktsf] nua's /fv]sf] 5}g . vl/b ul/Psf] OGwg k|of]u ePsf] nua's /fVg'

kb{5 .



13. ;8s u|e]n M o; sfo{qmdaf6 ;8s u|fe]n u/] jfkt lgdf{0f JojzfoL Pg lj lgdf{0f ;]jfnfO{

d=c=s/ ;d]t ?=!(,%#,!!$÷^^ e'QmfgL u/]sf] 5 . pQm e'QmfgL ;DaGwdf b]lvPsf Joxf]/f b]xfo

cg';f/ 5g\ .

13.1. sfof{non] 7]Ssf g+= !!÷@)&@÷&# wdf}/L ;8s sf] nflu d"=c=s/ afx]s ?=!),^*,*&%÷(( /

7]Ssf g+= !@÷)&@÷&# sfnLemf]8f ;8sdf d"=c=s/ afx]s ?=^,#!,@#@÷ – df Pg lj lgdf{0f

;]jf;Fu @)&#÷#÷@% leq sfo{ ;DkGg ug]{ u/L @)&#÷#÷* df ;Demf}tf ePsf] lyof] . pQm

sfo{qmd ;8s jf]8{af6 vr{ Joxf]g]{ u/L :jLs[t ePsf]df o; sfo{qmdaf6 e'QmfgL u/]sf]n] pQm

/sd lgod ;Ddt b]lvPg . ;fy} ;+l3o ;+/rgf k"jf{wf/ ljsf; sfo{qmdaf6 cGo ah]6sf]

sfo{qmddf vr{ ug{ ldNb}g .

13.2. pQm lgdf{0f JojzfoLnfO{ e'QmfgL ubf{ ;Demf}tf cg';f/ d"=c=s/ afx]s ?=!&,@*,$@)÷– sf] %Ü

w/f}6L s§L u/]sf] gb]lvPsf]n] ?=*$,$@!÷– c;'n ug'{kg]{ b]lvof] .

14. ;f]em} vl/b M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod *% adf]lhd ;fj{hlgs vl/b P]g,

@)^# sf] bkmf $! sf] clwgdf /xL kfFr nfv ?k}ofF;Dd nfut cg'dfg ePsf] dfn;fdfg ;f]em}

vl/b ug{ ;lsg] / ;f]xL lgodsf] pklgod -!v_ df Ps cfly{s jif{df Ps} k6s jf k6s k6s

u/L kfFr nfv ?k}ofF eGbf a9L @) nfv ;Ddsf] dfn;fdfg l;naGbL af]nkqsf] dfWodaf6 vl/b

ug'{kg]{ Joj:yf 5 . o; gu/kflnsfn] of] jif{ k'FhLut cg'bfgaf6 ljleGg dfn;fdfg

?=!#,$(,#^$.– k6s k6s u/L ;f]em} vl/b u/]sf] b]lvG5 . vl/b sfo{nfO{ k|lt:kwL{ agfO{

ldtJooL 9+un] ;fdfg cfk'lt{ ug{ vl/b of]hgf agfpg], nfut cg'dfg tof/ ug]{ ;LdfeGbf

a9Lsf] dfn ;fdfg l;naGbL b/efp kq / af]nkqsf] dfWodaf6 cfk'lt{ ug]{ tkm{ sfof{nosf] Wofg

hfg'kb{5 .

15. ;8s lkr M @)&$.@.@# df kzf{uf5L lzjgu/ dfu{ ;8s lkr ug{ of] jif{ ?=$@,*$,!%@.– ah]6

Joj:yf u/]sf]df pkef]Qmf ;ldltn] ?=##,)#,)!).– sf] lan k]z u/]sf] 5 . pQm ljndf k]ZsL

?=!$,!#,&&).– km5\of}{6 u/L afFsL /sd pkef]Qmf ;ldltnfO{ e'QmfgL u/]sf] 5 . pQm lgdf{0f

;DaGwdf b]lvPsf Joxf]/f b]xfo cg';f/ 5g\ M

15.1. gfkL lstfj j]u/ vr{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_

adf]lhd clwsf/ k|fKt clwsf/Laf6 :jLs[t u/fO{ vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf

/fVg'kg]{ Joj:yf 5 . pQm /sdsf] xfnsf] k|fljlws d"NofÍg ?=!*,#$,@!#÷– /x]sf] b]lvof] .

lgdf{0f sfo{sf] u'0f:t/ k/LIf0f u/]sf] 5}g . ;fy} ;a} lgdf{0f sfo{sf] gfkhfFr ug{ gfkL lstfa

/fVg' kg]{dff gfkL lstfa a]u/ /sd e'QmfgL u/]sf] 5 .

15.2. d"No clej[lWb s/df btf{ gePsf] kmd{jf6 sfo{ u/fO{ vr{ M :yfgLo lgsfo cfly{s k|zf;g

lgodfjnL, @)^$ df pkef]Qmf ;ldlt;Fu ;Demf}tf u/]sf] lgdf{0f sfo{ lgdf{0f Joj;foL dfkm{t

u/fpg gx'g] pNn]v 5 . ;f] ;8s lgdf{0f ug]{ kzf{uf5L lzjgu/ dfu{ pkef]Qmf ;ldltn] /fdd0fL

sG:6«S;g dfkm{t ?=!^,%^,%)).– sf] df6f] tyf ldS; lu§L cfk"lt{ u/]sf] lan k]z u/]sf] 5 . pQm

sG:6«S;g sDkgL d"=c=s/df btf{ ePsf] b]lvPg . d"=c=s/df btf{ gePsf] lgdf{0f Joj;foLaf6

;8s u|fe]nsf] sfo{ u/fPsf]n] pQm vr{ lgod ;Ddt b]lvPg .

15.3. cfos/ s6\6f gu/]sf]M cfos/ P]g, @)%* sf] bkmf *( df 7]Ssf jf s/f/ jfkt krf; xhf/

eGbf a9L e'QmfgL lbFbf e'QmfgLsf] s'n /sddf !=%Ü sf b/n] s/ s§L ug'{kg]{ Joj:yf 5 .

To;}u/L :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !@& df lgdf{0f jf v/Lb

ubf{ jf ;]jf k|fKt u/]jfkt e'QmfgL lb+bf k|rlnt sfg"g adf]lhd s/ s6fP/ dfq e'QmfgL lbg' kg]{

Joj:yf 5 . pkef]Qmf ;ldltn] lgdf{0f sDkgLnfO{ e'QmfgL ubf{ cfos/ P]g, @)%* cg';f/ !=%Ü

s§L ug'{kg]{df s§L gePsf]n] ?=@$,*$&÷– c;'n ug'{kg]{ b]lvof] .

16. :yfgLo zf;g tyf ;fd'bflos ljsf; sfo{qmd (LGCDP) tkm{ M of] sfo{qmd cGtu{t

@$,^$,)))÷– lgsfzf k|fKt ePsf]df ?=@@,*$,&%^÷@% vr{ e} ?= !,&(,@$#÷&% ah]6 afFsL

/x]sf] b]lvG5 . o; sfo{qmddf ePsf] vr{sf] >]:tf k/LIf0f af6 b]lvPsf Joxf]/f b]xfo cg';f/ 5g\

16.1. lan e/kfO{ a]u/ e'QmfgL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_


/fVg'kg]{ Joj:yf 5 . sfof{non] b]xfosf ef}r/af6 vr{ n]v]sf] /sdsf] cfjZos lane/kfO{

;+nUg g/fvL vr{ n]vsf] b]lvof] .



16.2. @)&#.!!.#) df ;fdflhs kl/rfns /l~htf rf}w/Lsf] cg'udg k]lZs ?=!,^%,))).– km5\of}{6

u/]sf]df vr{sf] lan e/kfO{ k]z ePsf] b]lvPg . vr{ n]v]sf] /sdsf] lan e/kfO{ k]z x'g' kb{5

cGoyf pQm /sd c;'n x'g' kb{5 .

16.3. @)&$.!.!^ df ;fdflhs kl/rfns /l~htf rf}w/LnfO{ sfo{qmd ;~rfng jfkt ?=&%,&((÷–

e'QmfgL lbPsf]df vr{sf] lan e/kfO{ ;+nUg ul/Psf] 5}g . vr{ n]v]sf] /sdsf] lan e/kfO{ k]z

x'g' kb{5 cGoyf pQm /sd c;'n x'g' kb{5 .

16.4. ;fdflhs ;r]tgfsf nflu ;"rgf s]Gb| Og?jfnfO{ ?=@,)),))).– e'QmfgL lbPsf]df vr{ k|dfl0ft

ug]{ lan e/kfO{ ;+nUg 5}g . vr{ n]v]sf] /sdsf] lan e/kfO{ k]z x'g' kb{5 cGoyf pQm /sd

c;'n x'g' kb{5 .

17. k'FhLut vr{ tkm{ M @)&#.%.!@ df g]kfn ckfËtf gu/ ;ldltnfO{ ?=!,!),))).– e'QmfgL lbPsf]df

National Surgical sf] ?=#),)))÷– sf] lan dfq ;+nUg u/]sf] 5 . ?=*),))).– sf] lan

e/kfO{ k]z x'g' kb{5 cGoyf pQm /sd c;'n x'g' kb{5 .

18. lgb]{lzsf k]z gePsf] M @)&#÷%÷@! af6 g]kfn sG;N6 k|f=ln=sLlt{k'/nfO{ sd{rf/L sNof0f sf]if

;+rfng lgb]{lzsf, b}jL k|sf]k p2f/ ljz]if sf]if ;+rfng lgb]{lzsf / kmf]xf]/ d}nf Joj:yfkg

lgb]{lzsf tof/ kf/] jfkt ?=!,$(,!^)÷– e'QmfgL u/]sf]df ;Demf}tf adf]lhd tof/ kf/]sf

lgb]{lzsfx? pknAw ePsf] b]lvPg . sf]if ;+rfngsf nflu tof/ kfl/Psf lgb]{lzsfx? k|fKt u/L

sfof{non] p2]Zo cg';f/ tL lgb]{lzsfx?sf] k|of]u ug'{ kb{5 .

19. ;fdflhs ;'/Iff eQf M o; ;DaGwdf b]lvPsf Joxf]/f b]xfo adf]lhd 5g\M

19.1. @)&#÷^÷!# af6 b]xfo adf]lhdsf :jf= rf}sL cGtu{t sfo{/t dlxnf :jf:Yo sfo{stf{x?nfO{

;fdflhs ;'/Iff eQf ljt/0f jfkt ;DalGwt :jf=rf}sLsf] vftfdf ?= @,*%,!@)÷– /sd e'QmfgL

lbPsf]df ;DalGwt dlxnf :jf:Yo sfo{stf{n] /sd a'em]sf] e/kfO{ ;+nUg ul/Psf] 5}g . ;DalGwt

dlxnf :jf:Yo sfo{stf{n] /sd a'em]sf] e/kfO{ k]z x'g' kb{5 .

19.2. gu/kflnsf cGtu{t j8f g+= ! b]vL % ;Ddsf ;fdflhs ;'/Iff eQf kfpg] ;a} JolQmsf] g]kfn

a}+s lnld6]8 em'Dsfdf vftfdf vf]n]sf] x'Fbf ?=#,$%,$$,@))÷– a}+sdf k7fPsf]df a}+sn]

?=#,!!,$*,$))÷– ljt/0f u/L afFsL /x]sf] ?=##,(%,*))÷– lkmtf{ u/L sf]n]lgsf lkmtf{

k7fOPsf] 5 .

19.3. ;fljssf] aSnf}/L / 8'd|fxf uf=lj=;= xfn gu/kflnsfdf ufleP kl5 xfn sfod ePsf] j8f g+=

^,&, * / ( df ;fdflhs ;'/Iff eQf kfpg] JolQmx?sf] a}+s vftf gvf]n]sf] x'Fbf 8'd|fxf -xfnsf]

j8f g+= * / (_ df ?=!,^$,!@,^#%÷)$ / aSnf}/L -xfnsf] j8f g+= ^ / &_ nfO{

?=!,#),%$,$))÷– eQf ljt/0fsf nflu lgsf;f lbPsf] 5 . pQm /sd ljt/0f u/]sf] ;Ssn

e/kfO{ lhNnf ;dGjo ;ldltdf k7fPsf] sf/0f ;f] sf] n]vfk/LIf0f ul/Psf] 5}g .

20. ;fd'bflos cf}ifwL sfo{qmd M :jf:Yo rf}sL l;+luofnfO{ ;fd'bflos cf}ifwL sfo{qmd ;~rfng u/]

jfkt &@,())÷– vr{ n]v]sf]df sfo{qmd ;~rfng u/]sf] k|df0f -lan, e/kfO{_ a]u/ ! Ü

;fdflhs ;'/Iff s/ s§L u/L ?=&@,!&!÷– e'QmfgL lbPsf] 5 . vr{ k|dfl0ft ug]{ lan e/kfO{ a]u/

vr{ n]v]sf] /sd lgod ;Ddt b]lvPg .

21. ;fj{hlgs ;'g'jfO{ M gu/kflnsf sfof{nosf] k|yd rf}dfl;s ;fj{hlgs ;'gfjfO{ sfo{qmd ;~rfng

ug{sf nflu ;'g;/L ldl8of k|f=ln=;Fu sfo{qmd ;DkGg u/]sf] & lbg leq k|ltj]bg k]z ug]{ u/L

?=&%,)))÷– sf] ;Demf}tf u/L /sd e'QmfgL u/]sf] 5 . pQm ldl8of k|f=ln=n] ;Demf}tf adf]lhd

sfo{qmd ;~rfng u/]sf] k|ltj]bg k]z u/]sf] b]lvPg . ;Demf}tf adf]lhd tf]lsPsf] ;do leq

k|ltj]bg k]z u/]sf] gb]lvPsfn] vr{ n]lvPsf] /sd lgod;Ddt b]lvPg .

22. a9L e'QmfgL M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@# -!_ v df vl/b ;Demf}tf cg';f/

;fj{hlgs lgsfon] /lgª lan jf cGo lan ljhssf] e'QmfgL ubf{ k|fljlws gfkhfFr u/L gfkL

lstfa -d]h/d]G6 a's_ df pNn]v ePsf] jf:tljs sfo{;Dkfbgsf] cfwf/df e'QmfgL ug'{ kg]{

Joj:yf 5 . /fdw'gL uf=lj=;=sf] j8f g+= ^ sf] dd{tsf nflu @)&#÷%÷@@ df sfo{ ;DkGg ug]{

u/L @)&@÷!) df ?=*,!!,!!)÷– sf] vl/b ;Demf}tf ePsf] lyof] . @)&#÷%÷@@ sf] k|fljlws

gfkhfFr cg';f/ pQm lgdf{0f sfo{ ?=&%^&$&÷– df ;DkGg ePsf] lan tyf sfo{ ;DkGg

k|ltj]bg k]z u/]sf] 5 . pQm lgdf{0f Joj;foLnfO{ ?=!!,)@,*%*÷– e'QmfgL ePsf] b]lvG5 .

k|fljlws gfkhfFr tyf sfo{ ;DkGg k|ltj]bg eGbf ?=#,$^,!!)÷– a9L e'QmfgL ePsfn] pQm /sd

c;'n x'g' kb{5 .



23. sNe6{ lgdf{0f M /fdw'gL ef;L gu/kflns j8f g+= % e'mDsf l:yt e'mDs]Zj/ lzj dlGb/ cufl8sf]

sNe6{ lgdf{0f sfo{sf nflu @,*^,#@*÷^& nfut cg'dfg :jLs[t u/L ldlt @)&$÷@÷#) df

sfo{ ;DkGg ug]{ u/L e'mDsf xf6ahf/ Joj:yfkg ;ldlt;Fu ldlt @)&#÷!!÷* df ;Demf}tf

ePsf] lyof] . pQm ;ldltn] tf]lsPsf] cjlw leq} sfd ;DkGg u/L ?=@,$&,@(@÷– sf] lan tyf

sfo{ ;DkGg k|ltj]bg tof/ u/L clGtd e'QmfgLsf nflu k]z x'Fbf k]ZsL jfkt uPsf]

?=!,)),)))÷– dd{t ;Def/ s§L ?=!@%),clu|d s/ s§L ?=#&)( / slG6Gh]G;L ?=&@)) s§L

u/L ?=!,#%,!##÷– dfq e'QmfgL ug'{ kg]{df &$ ldlt @)&$÷!÷!( af6 ?=!,%$,@*)÷– e'QmfgL

u/]sf] x'Fbf a9L e'QmfgL ePsf] ?=!(,!$&÷– c;'n x'g' kb{5 .

cfGtl/s k'FhLut tkm{

24. d'=c=s/ e'QmfgL M d"No clej[l4 s/ e'QmfgL M d"No clej[l4 s/ P]g, @)%@ sf] bkm !* -!_ df

s/bftfn] k|To]s dlxgf cfkm"n] a'emfpg' kg]{ s/ /sd :jo+ lgwf{/0f u/L ;f] dlxgf ;dfKt ePsf]

kRrL; lbgleq s/ clws[t ;dIf tf]lsP adf]lhd s/ ljj/0f k]z ug'{ kg]{ Joj:yf 5 . To:t}

bkmf !(-!_ df s/bftfn] k|To]s s/ cjlwsf] s/ ;f] cjlw ;dfKt ePsf] ldltn] kRrL; lbg leq

a'emfpg' kg]{ ;f] cjlwdf s/ ga'emfPdf pkbkmf -@_ tyf -#_ adf]lhd yk b:t'/ ;d]t a'emfpg'

kg]{ Joj:yf 5 . b]xfo adf]lhd ef}r/ / ldltaf6 k|j4{gfTds sfo{qmd cGtu{t kfs{ ;Dofpg],

gfnf lgsf;L, kmf]xf]/ uf8g] nufotsf sfo{ ug{ P; jfg ;Knfo;{ -d"=c=s/ btf{ g+=

^)##$)!)!_ af6 JCB k|of]u u/L e'QmfgL u/]sf]df pQm ;Knfo;{n] ;DalGwt /fh:j sfof{nodf

ljj/0f k]z gu/L ldlt @)&# c;f/ b]vL g} Non filer b]lvPsf] x'Fbf lghnfO{ e'QmfgL ePsf]

d"=c=s/ ?=(@,(!#÷– sf] s/ ;dfof]hg k|df0f k]z x'g'kg]{ cGoyf pQm /sd c;'n x'g' kb{5 .

cfGtl/s ;|f]t tkm{

25. ut jif{sf] e'QmfgL M sfof{nosf ;xn]vfkfn dG;f rf}w/Lsf] ldlt @)&#÷^÷!* sf] lgj]bg

cg';f/ gu/kflnsf sfof{nosf] nflu ljljw vr{ ug'{kg]{ ePsf]n] nfu]sf] vr{ ?=#,@%,#%)÷&%

e'QmfgL kfpF egL lbPsf] lgj]bg pk/ sfo{sf/L clws[taf6 e'QmfgL lbg' egL @)&#÷&÷@! df

tf]s cfb]z ePsf] b]lvG5 . pQm lgj]bg ;fy ut jif{sf laleGg !) j6f vr{ zLif{sx? h:t} M

ljljw vr{ ?=!,@),@*@÷–, kl/ifb vr{ ?=%#,)))÷–, dd{t tyf ;+ef/ ?=$&,!^*÷– nufotsf]

vr{ /x]sf] b]lvG5 . pQm lgj]bg cg';f/ dfu ePsf] /sd ldlt @)&#÷!@÷!! af6 lgh

;xn]vfkfnsf] gfddf r]s sf6L e'QmfgL ePsf] b]lvG5 . o;/L utjif{sf] /sd o; jif{ e'QmfgL

ug'{ kgf{sf] :ki6 sf/0f pNn]v gePsf] Pj+ e'QmfgL lbg afFsL k|dfl0ft ePsf] ;d]t b]lvPg .

26. e'QmfgL lbg afFsLsf] k|df0f j]u/ vr{ M e'QmfgL lbg afFsL k|dfl0ft sRrjf/L a]u/ ut jif{sf] lan

e/kfO{ /fvL ljleGg vr{sf] /sd ?=&,)^,^*&÷– vr{ n]v]sf] lgod ;Ddt b]lvPg .

27. lan e/kfO{ a]u/ vr{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod (-@_ df vr{

ubf{ vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] ljleGf ldltfa6

?=$,)!,^#%÷– vr{ n]v]sf]df lan e/kfO{ k]z gePsf]n] lan e/kfO{ a]u/ vr{ n]v]sf] pQm

/sdsf] k'i6\ofO{ ug]{ lan e/kfO{ k]z x'g' kb{5 .

28. bf]xf]/f] vr{ M ldlt @)&#÷(÷!* df ePsf] t];|f] gu/ kl/ifb sfo{qmdsf nflu cfjZos kg]{ :6]h,

6]06, s';L{, ;fp08 l;:6d / ;hfj6 ;d]tsf] ;]jf pknAw u/fpg] u/L ldlt @)&#÷(÷!@ df

nIdL 6]06 xfp;;Fu ?=!,$!,%))÷– sf] ;Demf}tf ePsf] lyof] . ;Demf}tf adf]lhd sfo{ ug{ ldlt

@)&#÷(÷!& df pQm 6]06 xfp;nfO{ k]ZsL :j?k ?=%),)))÷– pknAw u/fPsf] /

@)&#÷!!÷^ df pQm k]ZsL km5\of}{6 u/L afFsL ?=(!,%))÷– e'QmfgL u/]sf] 5 . ;f]xL gu/ kl/ifb

;+rfngsf] nflu Ps ;xn]vfkfnnfO{ lbPsf] k]ZsL ?=!%),)))÷– @)&#÷!!÷#) df km5\of}{6 ubf{

nIdL 6]06 xfp;sf] ldlt gv'n]sf @ j6f ljn g+= ^!( / ^@) /fvL ;d]gf s';L{– !%))), 6]06 /

s';L{ !%))) pknAw u/fPsf] egL ?=#),)))÷– vr{ n]v]sf] 5 . 6]06 xfp;nfO{ ;Demf}tf eGbf

a9L e'QmfgL u/]sf] /sd c;'n x'g' kb{5 .

29. u|]8 /sd a9L e'QmfgL M lghfdtL ;]jf lgodfjnL, @)%) sf] lgod $& df s'g} kbdf !% lbg

eGbf a9L lgldQ eO{ sfd ug]{ lghfdtL sd{rf/Ln] h'g kbsf] sfd u/]sf] 5 ;f]xL kbsf] tnj

eQf kfpg] Joj:yf /x]sf] / o;/L kfpg] tnj eQf lghn] Ps >]0fL dfyLsf] kbdf a9'jf kfPdf

kfpg] tn eQf eGbf a9L gx'g] Joj:yf 5 . lgldQ sfo{sf/L clws[t >L ;"o{ k|;fb uf}tdnfO{

@)&# r}q b]vL @)&$ cfiff9 ;Ddsf] tna eQf e'QmfgL ubf{ dflyNnf] kbsf] z'? :s]n

?=#$,@@)÷– sf b/n] e'QmfgL ug'{ kg]{df lghn] vfOkfO{ cfPsf] ?=#,)%!.– u|]8 ;d]t yk u/L



e'QmfgL lbPsf] x'Fbf r}q b]vL cfiff9 ;Dd $ dlxgfsf] s=;+=sf]if yk ;d]t ?=!#,$@$.– a9L u|]8

/sd e'QmfgL ePsfn] pQm /sd c;'n x'g' kb{5 .

30. k]ZsL afFsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod !(@-#_ df tf]lsPsf]

Dofb leq tf]lsPsf] sfo{ljlw ckgfO{ km5\of}{6 ug]{ jf u/fpg] k]ZsL lng] lbg] b'j}sf] st{Jo /xg]

Joj:yf 5 . sfof{noaf6 k|fKt ljj/0f cg';f/ o; sfof{non] ut ljutdf lbPsf] k]ZsL dWo]

?=@%,*!,@^!÷– k]ZsL afFsL /x]sf] 5 . To;}u/L o; jif{ lbPsf] k]ZsL dWo] ljleGg $^ JoQmL tyf

;+3 ;+:yfsf] ?=*%,@),)*).– cfly{s jif{sf] cGTo ;Dddf km5\of}{6 ePsf] kfOPg . pQm k]ZsL

lgodfg';f/ c;'n km5\of}{6 x'g'kb{5 .

aSnf}/L ufpF ljsf; ;ldlt

31. n]vf k|0ffnLM :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ adf]lhd ufp+ lasf;



32. ut jif{sf] gub df}Hbft M ut jif{b]vLsf] gub afFsL ?=#,%@,%*!.– dWo] ?=#,)$,*(&.– ;fljs

uf=lj=;= ;lrj lzj/fh bfxfn;Fu /x]sf]df pQm /sd !)Ü Jofh ;lxt c;'n x'g' kb{5 . afFsL

gub ?=$&,*#$.– s s;sf] lhDdfdf /x]sf] 5 olsg u/L lgodfg';f/ nfUg] Aofh ;lxt c;'n

ug'{kb{5 .

33. n]vf k|:t'lt M dfly plNnlvt cfo JoodWo] ;fdflhs ;'/Iff afkt lgsf;f eO{ vr{ b]vfPsf] sf]

;Ssn lan ekf{O{ lhNnf ;dGjo ;ldtdf k]z u/]sf] egL n]vfk/LIf0fdf k]z gePsf]n]

n]vfk/LIf0f u/]sf] 5}g .

34. cfGtl/s >f]t M :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf %% df Joj:yf eP cg';f/ ufpF





34.1. ;flas uf=la=;=n] @)&# kmfNu'g;Dd dfnkf]t, kl~hs/0f b:t'/, b08 hl/jfgf, axfn lj/f}6L,

Joj;fo s/ / l;kmfl/z b:t'/ afkt ?= @!,&%,#&!÷^) dfq cfDbfgL u/]sf] 5 . ;f]afx]s

cfGtl/s >f]ttkm{ cGo ;|f]taf6 cfDbfgL ug{ ;s]sf] 5}g .

34.2. ;flas uf=la=;=df aflif{s dfnkf]t slt c;'n ug'{kg]{ xf], xfn;Dd aSof}tf / rfn' ;d]t slt




34.3. cfDbfgL ubf{ dfnkf]tsf] nflu a]Un} / cGo cfosf] nflu a]Un} gubL /l;b k|of]u u/]sf] 5 . gubL



35. kfl/>lds s/ M cfos/ P]g, @)%* sf] bkmf *& adf]lhd s'g} jfl;Gbf JolQmsf] kfl/>lds

e'QmfgLdf lgodfg';f/ !%Ü kfl/>lds s/ e'QmfgL ug'{kg]{df ljleGg # hgf nfO{ eQf jfktsf]

/sd e'QmfgL ubf{ kfl/>lds s/ s§L u/]sf] b]lvPg . lgodfg';f/ nfUg] kfl/>lds s/

?=$,!@%÷– c;'n u/L ;+lrt sf]if bflvnf ug'{ kb{5 .





sfof{non] ljleGg ^ kmd{nfO{ e'QmfgLdf clu|d s/ s§f gu/L e'QmfgL lbPsf] b]lvPsfn]

lgodfg';f/ nfUg] s/ ?= !%,!*&.– c;'n u/L ;+lrt sf]if bflvnf ug'{kb{5 .

37. cfly{s ;xfotf M :yflgo lgsfo ;|f]t kl/rfng @)^( cg';f/ cfly{s ;xfotf rGbf k"/:sf/

vr{ n]Vg ldNg] b]lvb}g hgk|ltlglw gePsf] cj:yfdf @ /fhg}lts bnx?nfO{ cfly{s ;xfotf

jfkt ?= !&,)))÷– vr{ n]v]sf] 5 . :yflgo lgsfosf] kl/ifbaf6 :jLs[t gePsf] sfo{qmddf vr{

n]Vg gldNg]df ;d]t cfly{s ;xfotf vr{ n]v]sf] 5 .



38. k]ZsL afFsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod !(@-#_ df tf]lsPsf]

Dofb leq tf]lsPsf] sfo{ljlw ckgfO{ km5\of}{6 ug]{ jf u/fpg] k]ZsL lng] lbg] b'j}sf] st{Jo /xg]

Joj:yf 5 . sfof{noaf6 k|fKt ljj/0f cg';f/ o; sfof{non] ut ljutdf lbPsf] k]ZsL dWo]

?=@,@&,)))÷– k]ZsL afFsL /x]sf] 5 . To;}u/L o; jif{ lbPsf] k]ZsL dWo] ljleGg % JolQm tyf

;+3 ;+:yfsf] gfddf ?=$,@%,))).– cfly{s jif{sf] cGTo ;Dddf km5\of}{6 ePsf] kfOPg . pQm

k]ZsL lgodfg';f/ c;'n km5\of}{6 x'g'kb{5 .

8'd|fxf ufpF ljsf; ;ldlt

39. cfo Joo ljj/0f M cfGtl/s n]vfk/LIf0f jf6 b]vfPsf] ljj/0fnfO cfwf/ dfgL o; uf=lj=;=sf]

cfo Joo k|:t't ul/Psf] 5 . /fdw'lg g=kf= df cfGtl/s cfo jf6 k|fKt /sd bflvnf ug{' kg{]df

vftfdf bflvnf gul/ gub jf6 vr{ u/]sf] ljn ekf{Osf cfwf/df n]vfk/LIf0f ;DkGg ul/Psf]

5 . n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo cg';f/ 5g\ M

40. gub afFsL M vl/bf/ nlnt s'df/ rf}w/L sf gddf /x]sf] txljn ?=#&,!)%.– /fd w'lg

gu/kflnsfdf oyflz3| bflvnf ug'{kg]{ .

41. n]vf k|0ffnL M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ adf]lhd ufp+ lasf;



42. n]vf k|:t'lt M dfly plNnlvt cfo JoodWo] ;fdflhs ;'/Iff afkt lgsf;f eO{ vr{ b]vfPsf]

?=^@,#@,*))÷– sf] ;Ssn lan ekf{O{ lhNnf ;dGjo ;ldtdf k]z u/]sf] egL n]vfk/LIf0fdf k]z







43.1. ;flas uf=la=;=n] @)&# kmfNu'g;Dd dfnkf]t, xf6ahf/, b:t'/, b08 ;hfo / Joj;fo s/ afkt

?=!),&(,&^(÷– dfq cfDbfgL u/]sf] 5 . ;f]afx]s cfGtl/s >f]ttkm{ cGo ;|f]taf6 cfDbfgL ug{

;s]sf] 5}g .









e'QmfgLdf lgodfg';f/ !%Ü kfl/>lds s/ e'QmfgL ug'{kg]{df b]xfosf JolQmx?nfO{ eQf jfktsf]

/sd e'QmfgL ubf{ kfl/>lds s/ s§L u/]sf] b]lvPg . lgodfg';f/ nfUg] kfl/>lds s/

?=!!,^$$÷– c;'n u/L ;+lrt sf]if bflvnf ug'{ kb{5 .





sfof{non] ljleGg $ kmd{nfO{ e'QmfgLdf clu|d s/ s§f gu/L e'QmfgL lbPsf] b]lvPsfn]

lgodfg';f/ nfUg] s/ ?=%,)(^ ÷– c;'n u/L ;+lrt sf]if bflvnf ug'{ kb{5 .

46. s/ bflvnf ug'{kg]{ M vl/bf/ nlnt s"df/ rf}w/Ln] txljn df}Hbftaf6 )&# r}q b]lv )&$

cfiff9 d;fGt ;Ddsf] ljleGg vr{ u/L cfos/ s6\6f u/]sf] /sdaf6 !=%Ü clu|d s/

%@,*#&.–bflvnf ug{ afsL dWo] n]=k=sf qmddf ?=$$,%!%.– c;'n u/]sf]df jfFsL cu|Ld s/

?=*,#@@.– xfn ;Dd klg bflvnf gePsf] n] pQm /sd c;'n x'g' kb{5 .



47. lan e/kfO{ a]u/ e'QmfgL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_


/fVg'kg]{ Joj:yf 5 . sfof{non] ljleGg sfo{ jfkt e'QmfgL u/]sf]df cfjZos lan e/kfO{ k]z

ePsf] b]lvPg . lan e/kfO{ a]u/ vr{ n]lvPsf] /sd ?= $,%*,$^(÷– c;'n x''g' kb{5 .




ljsf; ;ldltsf] gfddf /x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] gu/kflnsfdf sfod

u/L lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kb{5 . o; ufpF ljsf; ;ldltn]

a]?h' clen]v tof/ u/L ;fn j;fln c;'n km5\of}{6 ePsf] nut s§f u/L afFsL sf] clen]v

/fVg' kg{]df ;f] /fv]sf] kfO{Pg .



pNn]v 5 . o; uf=lj=;= n] o;jif{ lbPsf] ljleGg JolQm tyf ;+3 ;+:yfsf] gfddf

?=!,$(,$),^@!÷–k]ZsL cfly{s jif{sf] cGTo ;Dd km5\of}{6 ePsf] b]lvPg . lgoddf ePsf]

Joj:yf cg';f/ k]ZsL km5\of}{6 ul/g' kb{5 .




ljsf; ;ldltsf] gfddf /x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] gu/kflnsfdf sfod

u/L lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kb{5 . ufpF lasf; ;ldltsf]

sfof{no / gu/kflnsf a]?h' clen]v, k]ZsL af+sLsf] laa/0f tyf ;f] sf] km5of}{6sf] clen]v

/x]sf] kfO{Pg .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=@ s/f]8 (^ nfv $@ xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{kg]{

?=!% nfv, lgoldt ug'{kg]{ ?=$@ nfv %^ xhf/ / k]ZsL ?=@ s/f]8 #* nfv *^ xhf/ /x]sf]

5 .



j/fx gu/kflnsf


ut jif+sf] df}Hbft ?-*& nfv (* xhf/ / of] jif+ cfo ?-! cj{ &! s/f]8 ^ nfv $#

xhf/ ;d]t ?-! cj{ &! s/f]8 ($ nfv $! xhf/ cfDbfgL ePsf]df ! cj{ &! s/f]8 @% nfv !) xhf/

vr+ eO+ ?-^( nfv #! xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf pNn]Vo Joxf]/f

lgDgfg';f/ 5g\M

1. n]vf kl/If0fM :yflgo lgsfo cfly{s k|zf;g ;DjlGw lgofdfjnL @)^$ cg';f/ :yflgo lgsfon]


Joj:yf 5 . of] jif{ cfly{s laj/0faf6 s]lGb|o cg'bfg / cGtl/s cfo ;d]t ?=##,&),*%^÷$)

cfDbfgL ePsf] b]lvG5 . ;fljssf ufpF ljsf; ;ldltx?sf] cfGtl/s cfo u/] klg d'nvftfdf

b]vfPsf] 5}g . ;fy} ;fljs uflj;x?n] cfkm} cfDbfgL u/L j8f sfof{no vftfdf hDdf u/L vr{

u/]sf] b]lvof] . uflj;x?n] u/]sf] cfDbfgL cfo Joo ljj/0fdf pNn]v gu/]sf]n] ;a} ;fljs uflj; -

xfnsf j8f_sf] cfGtl/s cfosf] n]vfk/LIf0f ul/Psf] 5}g .



n]vf /fVg'kg]{ Joj:yf 5 . of] jif{ sfof{non] o; cfly{s jif{sf] cGTo;Dddf ;|]:tf cg';f/ ?=

^*,)&,!&#÷–a}+s df}Hbft / a}+s :6]6d]G6 cg';f/ ?= ^(,#!,!(!÷–/x]sf] 5 . a}+s a9L b]lvPsf]

?=!,@$,)!*÷– dWo] ?=!,@),&!)÷– cfo 7]Ssfsf 7]sbf/af6 c;'n ePsf] d"=c=s/ /sd

bfloTjsf]?kdf /fv]sf] 5 eg] ?=#,#)*÷– a}+s a9L egL b]vfPsf] 5 .

3. cj08fM a}+s df}Hbftdf /x]sf] ?=^(,#!,!(!÷– dWo] k'FhLut ;'wf/ tkm{sf] vr{ ge} afFsL /x]sf]

cj08f /sd ?=$*,)),)))÷– ;d]t /x]sf] b]lvG5 .

4. of]hgf 5gf}6 / sfof{GjogM :yfgLo :jfoQ zf;g P]g @)%% tyf lgodfjnL @)%^ adf]lhd

:yfgLo lgsfon] ;+rfng ug]{ of]hgf 5gf}6 tyf sfof{Gjogdf ;dfa]zL, kf/blz{tf / ufp+ /gu/ kl/ifbaf6 kfl/t x'g' kg]{df of]hgf 5gf}6 tyf sfof{Gjogdf b]xfo adf]lhd b]lvPsf] 5 M


;lsPg .


5. cfGtl/s lgoGq0f k|0ffnLM :yfgLo :jfoQ zf;g P]g @)%%, tyf lgodfjnL @)%^, :yfgLo lgsfo


nufotdf cfGtl/s lgoGq0f k|0ffnL k|efjsf/L agfpg' kg]{ Joj:yf 5 . sfof{non] sfo{/t


Jojl:yt gePsf] , e|d0f k|ltj]bg tof/ gu/]sf], vl/b of]hgf gagfPsf], 6'qmf kf/L vl/b u/]sf]

cflb cj:yf /x]sf] 5 . sfdsf] k|s[ltcg';f/ cfGtl/s lgoGq0f k|0ffnL tof/ u/L sfo{ ;DkfbgnfO{

lgoGq0f, ldtJooL / kf/bzL{ Pj+ e/kbf]{ agfpg' kb{5 .






gu/kflnsfn] tflnd ;~rfng ug{ :jLs[t gD;{ tof/ u/L vr{df Ps?ktf sfod ug'{kg]{ b]lvG5

.

7. ;f]em} vl/b M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod *% adf]lhd ;fj{hlgs vl/b P]g, @)^#

sf] bkmf $! sf] clwgdf /xL kfFr nfv ?k}ofF;Dd nfut cg'dfg ePsf] dfn;fdfg ;f]em} vl/b ug{

;lsg] / ;f]xL lgodsf] pklgod -!v_ df Ps cfly{s jif{df Ps} k6s jf k6s k6s u/L kfFr nfv

?k}ofF eGbf a9L @) nfv ;Ddsf] dfn;fdfg l;naGbL af]nkqsf] dfWodaf6 vl/b ug'{kg]{ Joj:yf

5 . o; gu/kflnsfn] of] jif{ k'FhLut cg'bfgaf6 sDKo'6/ kmlg{r/ nufotsf ;fdfg k6s k6s

u/L ?=!&,!),)%!.– ;f]em} vl/b u/]sf] b]lvG5 . vl/b sfo{nfO{ k|lt:kwL{ agfO{ ldtJooL 9+un]

;fdfg cfk'lt{ ug{ vl/b of]hgf agfpg], nfut cg'dfg tof/ ug]{ ;LdfeGbf a9Lsf] dfn ;fdfg

l;naGbL b/efp kq / af]nkqsf] dfWodaf6 cfk'lt{ ug]{ tkm{ sfof{nosf] Wofg hfg'kb{5 .



a/fxfIf]q ufpF ljsf; ;ldlt ;'g;/L





?=&&$#@)).—, afn;+/If0f ?=!(%@)).— / ;'gf}nf xhf/ lbg sfo{qmdsf] nflu k|fKt eO{ vr{ u/]sf]

?=^#)))).— sf] ;Ssn lan ekf{O{ lhNnf ;dGjo ;ldtdf k]z u/]sf] egL n]vfk/LIf0fdf k]z



ljsf; ;ldltn] cfˆgf] If]qdf tf]lsPsf] b/df ga9\g] u/L ufpF kl/ifbaf6 kfl/t b/df ljleGg




10.1. ;flas uf=la=;=n] @)&# kmfNu'g;Dd dfnkf]taf6 ?=!@#)^@.– / kl~hs/0f tyf b:t'/af6

?=!%*()).– / b08 hl/jfgf afkt ?=!**)).— dfq cfDbfgL u/]sf] 5 . ;f]afx]s cfGtl/s

>f]ttkm{ cGo ;|f]taf6 cfDbfgL ug{ ;s]sf] 5}g .








11. sd{rf/L sNof0f sf]ifM sd{rf/L sNof0f sf]ifdf ?=#@&#%.— /x]sf]df pQm /sd @)&$.!.#) df of]

vftf aGb u/]sf] 5 . pQm vftfdf ?=*)#$@$.$% /sd /x]sf]df $ hgf sd{rf/LnfO{

?=#*(($%.)% C0f lbPsf] / cjsfz k|fKt sd{rf/L xs{ axfb'/ v8\sfnfO{ ?=#*)&^@.(@ pkbfg

e'QmfgL u/]sf] laj/0f k]z u/]sf] 5 . C0f nufgLdWo] uf]kfn tfdfËnfO{ @)&!>(.@^ df

?=@@)))).—, pk]Gb| dlsnfO{ @)&#.—, uf]kfn zdf{nfO{ @)&!.$.@( df ?=^#!$%.— / rqm

t'DafxDkm]nfO{ @)&#.!.@ df ?=^*)).— ;fk6L lbPsf] b]lvG5 . pQm /sdsf] Jofh cfDbfgL lnPsf]

b]lvb}g . ;f] /sd Jofh ;lxt lkmtf{ x'g'kb{5 .





sfof{non] ljleGg dfn;fdfg v/Lb sf] e'QmfgLdf clu|d s/ s§f gu/L e'QmfgL lbPsf] b]lvPsfn]

lgodfg';f/ nfUg] s/ ?= &,!&#÷– c;'n u/L ;+lrt sf]if bflvnf ug'{ kb{5 .


e'QmfgLdf lgodfg';f/ !%Ü kfl/>lds s/ e'QmfgL ug'{kg]{df ljleGg @ JolQmnfO{ n]vfk/LIf0f z'Ns

tyf clt/LQm eQf e'QmfgL ubf{ kfl/>lds s/ !%Ü s§L gu/L e'QmfgL u/]sf] b]lvof] . lgodfg';f/

nfUg] kfl/>lds s/ ?=^,&%).– c;'n u/L ;+lrt sf]if bflvnf ug'{kb{5 .

14. d'No clej[l4 s/ M d"No clej[lWb s/ P]g @)%@ sf] bkmf !%-!_ cg';f/ :yfgLo lgsfon] cfGtl/s

>f]t ;+sngsf nflu 7]Ssf nufpFbf 7]s /sdsf] !#Ü d'No clej[l4 s/ ;+sng ug'{ kg]{ Joj:yf 5

. o; uf=lj=; n]=ljleGg # 7]Ssf ;Demf}tfdf d"=c=s/ ;+sng u/]sf] b]lvPg . ;Demf}tf cg';f/sf]

/sd ?= %,%&,&^).–sf] ?=&@,%)*.– d"=c=s/ c;'n x'g' kb{5 .

15. ;'zf;g tyf kf/blz{tf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd k|To]sf ufpF

ljsf; ;ldltn] k'FhLut cg'bfgdf vr{ ePsf] ?=@,)),)))÷– eGbf dfyLsf] of]hgfx?sf] ;a}n]

b]Vg] 7fpFdf nfut cg'dfg, hg;xefuLtfaf6 a]xf]g]{ /sd, ufpF ljsf; ;ldltn] Joxf]g]{ /sd,

of]hgf z'? x'g] ldlt / ;DkGg x'g] ldlt ;d]t v'nfO{ ;"rgf af]8{ /fVg' kg]{, ;fj{hlgs ;'g'jfO{ ug'{

kg]{ / ;fdflhs n]vfk/LIf0f ug'{kg]{ Joj:yf 5 . o; ufpF ljsf; ;ldltaf6 ;~rflnt



?=@,)),)))÷– eGbf a9L vr{ ePsf of]hgfx?sf] ;"rgf af]8{ /fVg], ;fj{hlgs ;'g'jfO{ / ;fdflhs

n]vfk/LIf0f ug]{ u/]sf] kfOPg . ufpF ljsf; ;ldltaf6 ;DkGg x'g] lasf; lgdf{0f ;DalGwt sfo{nfO{

kf/bzL{ agfpgsf nflu o:t sfo{x? ug'{ h?/L b]lvPsf] 5 .



pNn]v 5 . o; uf=lj=;= n] o;jif{ ljleGg !! JolQmnfO{ ?=&,$(,)))÷–÷–k]ZsL lbPsf] /sd

cfly{s jif{sf] cGTo ;Dd km5\of}{6 ePsf] b]lvPg . lgoddf ePsf] Joj:yf cg';f/ k]ZsL km5\of}{6

ul/g' kb{5 .

dx]Gb|gu/ ufpF ljsf; ;ldlt ;'g;/L





?=!,#^,($,$)).— / ;'gf}nf xhf/ lbg sfo{qmdsf] nflu k|fKt eO{ vr{ u/]sf] ?=!%,^@,$)).— sf]


u/]sf] 5}g .

19. cfGtl/s >f]t M :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf %% df Joj:yf eP cg';f/ ufpF ljsf;

;ldltn] cfˆgf] If]qdf tf]lsPsf] b/df ga9\g] u/L ufpF kl/ifbaf6 kfl/t b/df ljleGg k|sf/sf]

s/x? nufO{ cfly{s cj:yf ;jn agfpg ;Sg] / :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$

sf] cg';"rL $, % / ^ df s/sf b/sf] Joj:yf u/]sf] 5 . ;f]xL Joj:yf adf]lhd ;fls o;

uf=la=;=n] o; jif{sf] >fj0fb]lv kmfNu'0f;Dd dfnkf]taf6 ?=#@@$@^.– / kl~hs/0f tyf cGo

b:t'/af6 ?=#$$!().–, xftahf/af6 ?=@%)))).—, Jojzfo s/ ?=@$^!).—, axfn latf}/Laf6

?=#!#^#.@) nufot hDdf ?=!),)*,^$@.— cfDbfgL u/]sf] 5 . tL cfDbfgL ubf{ dfnkf]tsf] nflu

a]Un} / cGo cfosf] nflu a]Un} gubL /l;b k|of]u u/]sf] 5 . gubL /l;bsf] z'? df}Hbft, cfDbfgL,

vr{ / afFsL df}Hbft ;d]t b]lvg] u/L /l;b lgogq0f vftf g/fv]sf]n] ;f] vftf /fVg'kb{5 .

;flas uf=la=;= / xfn gu/kflnsfsf] j8f g+=^, & / * df aflif{s dfnkf]t slt c;'n

ug'{kg]{ xf], xfn;Dd aSof}tf / rfn' ;d]t slt dfnkf]t c;"nL ug{ afFsL 5 ;f]sf] nut /fv]sf]

b]lvPg . h:n] ubf{ dfnkf]t aSof}tf /sd olsg ug{ ;lsPg .

20. cfosf] 7]Ssf M ;flas ufpF lasf; ;dltn] ;flas k|sfzk'/ ufla;;+u ;+o'Qm ?kdf tf/3f6 7]Ssf

nufO{ ?=@ nfv %) xhf/ cfDbfgL u/]sf] 5 . o;/L 7]Ssf nufO{ cfDbfgL ubf{ d'No clea[l4 s/

c;'n u/]sf] 5}g . cfosf] 7]Ssf nufpFbf d'No clea[l4 s/ ;d]t yk u/L c;'n ug'{ kb{5 .

21. a9L e'QmfgL M @)&#÷^÷^ df vl/bf/ >L u+ufdfof lnDa' / sDKo'6/ ck/]6/ >L ldng zfxnfO{

cflZjg / rf8kj{ vr{ e'QmfgL ubf{ dx+uL eQf k|lt sd{rf/L ?=!,)))÷–n] hDdf ?=@,))). a9L

e'QmfgL ePsf]n] c;'n x'g' kb{5 .

22. lhG;L bflvnf tyf x:tfGt/0fsf] e/kfO{ gePsf] M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL,

@)^$ sf] lgd (-@_ df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . ;Ktsf]zL

glbsf] /fhjf; 3f6 -k|sfzk'/–dx]Gb|gu/_ df ldlt @)&#÷^÷! df ePsf] 8'Ëf b'3{6f kZrft lhNnf

b}jL k|sf]k p2f/ ;ldltsf] lg0f{o cg';f/ To; If]qsf hgtfnfO{ sf]zL gbL jf/kf/ ubf{ clgjfo{

nfOkm Hofs]6 nufpg' kg]{ egL o; uf=lj=;=af6 ?=!,)$,#@)÷– sf] #) yfg nfOkm Hofs]6 vl/b

u/L vr{ n]v]sf] 5 . pQm Hofs]6 vl/b u/]sf] lan ;+nUg eP klg lhG;L bflvnf tyf pQm Hofs]6

s;nfO{ x:tfGt/0f ul/Psf] xf] ;f] sf] e/kfO{ ;+nUg 5}g . vr{sf] n]vf /fVbf lgoddf ePsf]

Joj:yf cg';f/ vr{nfO{ k'i6\ofO{ ug]{ sfuhftx? vl/b cfb]z, bflvnf l/kf]6{, lan e/kfO{ ;lxt

n]vf /fVg'kb{5 .

23. cfly{s ;xfotf M :yfgLo lgsfo ;|f]t k/Lrfng lgb]{lzsf @)^( cg';f/ cfly{s ;xfotf vr{ n]Vg

ldNg] b]lv+b}g . sfof{non] lgb]{lzsf lakl/t #* ldlt @)&#.*.@^ df g]=s=kf= Pdfn] ufpF sld6LnfO{

?=!),))).— / g]kfnL sf+u|]; ufpF sld6LnfO{ ? !@,))).— cfly{s ;xfotf lbPsf] 5 . o;/L

cg'bfg k|fKt /sdaf6 /fhg}lts kf6L{nfO{ ;xfotf lbg' sfg"g ;Ddt 5}g .






u/]jfkt e'QmfgL lb+bf k|rlnt sfg"g adf]lhd s/ s6fP/ dfq e'QmfgL lbg' kg]{ Joj:yf 5 . clu|d

s/ s§L gu/L e'QmfgL u/]sf Joxf]/f b]xfo cg';f/ 5g\ .

24.1. sfof{non] ljleGg ef}r/ / ldltaf6 laleGg sfof{no ;fdfg vl/b ubf{ dgf]h k]k/ js{;nfO{

?=!,)@,)#^.– e'QmfgL u/]sf]df clu|d s/ jfkt ?=!,#%%.– s§L ug'{kg]{df gu/]sf]n] c;'n x'g'kb{5 .

24.2. sfof{non] laleGg pkef]Qmf ;ldltaf6 lgdf{0f tyf dd{tsf] sfo{ u/fpFbf k]z u/]sf] lan ekf{O{

k/LIf0f ubf{ ;DalGwt pkef]Qmf ;ldltx?n] ljleGg ef}r/ / ldltaf6 laleGg JolQmnfO{ ;fdfg

vl/b u/] afkt ?=*%))))÷– sf] lan e'QmfgL ubf{ lgodfg';f/ s/ gs6fO{ e'QmfgL u/]sf]n] clu|d

s/ jfkt ?=!@,&%)÷– s§L u/L bflvnf u/]sf] k|df0f k]z x'g'kg]{ cGoyf c;'n x'g'kb{5 .

25. nlIft au{ sfo{qmdMM;flas ufpF kl/ifb\n] ;f] sfo{qmd cgtu{t dbzf{ laBfnosf] nflu kmlg{r/

lgdf{0fdf ?=%) xhf/, h]i7 gful/s ;Ddfgdf ?=%) xhf/ / b]aL eujtL dlGb/df 5fk|f] ejg

lgdf{0f / 3]/fjf/sf] nflu ?=*^(#).— ah]6 lalgof]hg ePsf] b]lvG5 . nlIft ;d"xsf] sfo{qmd

cGtu{t g]kfn lk58f au{ dxf;+3 -cWoIf /fhs'df/ ofbj_nfO{ laleGg sfo{qmd ;~rfng ug{

@)&$.@.@@ df lbPsf] k]ZsL ?=!$(%)).— km5\of}{6 ePsf] gb]lvPsf]n] :yfgLo lgsfo cfly{s

k|zf;g lgodfjnL, @)^$ cg';f/ km5\of}{6 x'g'kb{5 .

26. vr{sf] ljj/0f gePsf] Mblnttkm{ sfof{no ejg 9nfg, /+u/f]ug, kmlg{r/ ty k+vf vl/b, ;"rgf

af]8{, blnt tYof+s ;+sng ;d]t ^ j6f sfo{qmd ;~rfng ug{ ?=!*^(#).— ah]6 lalgof]hg

ePsf] b]lvG5 . pQm /sd k'/} g]kfn blnt ;+o'Qm blnt ;dfhnfO{ ldlt @)&$.#.@& df e'QmfgL

u/]sf] 5 . pQm /sdsf] k|To]s sfo{qmddf ePsf] vr{sf] laj/0f / sfo{ ;DkGg u/]sf] k|df0f a]u/

e'QmfgL u/]sf] b]lvof] .

27. cfof]hgf ;~rfng M of]hgf ;~rfng sfo{ljlw cg';f/ ?-% nfveGbf sdsf] of]hgf 5gf}6 ug{

gx'g] pNn]v o; cfly{s jif{df ufpF kl/ifbn] :jLs[t u/]sf laleGg of]hgfx? ;~rfng ul/Psf]df

tL of]hgfx?sf] s'n nfut, ;DkGg eP gePsf], hg>dbfgsf] l:ylt cflb Joxf]/f v'nfO{ clen]v

/fv]sf] b]lvPg . n]vfk/LIf0fsf] qmddf of]hgfsf] :ynut lg/LIf0f ug{ g;lsPsf]n] ;~rflnt

of]hgfsf] d"Nof+sg ug{ ;lsPg . gd"gf :j?k k/LIf0f u/]sf ?=@ nfvsf ( j6f, ?=! nfvsf %

j6f, ?= ! nfv &% xhf/sf !, ?=@ nfv %) xhf/sf ! / ?=% nfvsf ! ;d]t !& j6f ;8s

u|fe]n / gfnf lgdf{0fsf] of]hgfx?sf] lan ekf{O{ k/LIf0f ubf{ pkef]Qmf ;ldltn] k|fljlws lan,

ldS; lu§L vl/b u/]sf] ekf{O{ / Hofnfsf ekf{O{ ;+nUg /fv]sf] cfwf/df of]hgf km/s kmf/s u/]sf]

5 . k|fljlws d'Nof+sg cg';f/ ;a} sfo{sf] gfkhfFr u/]sf] gfkL lstfj /fVg] u/]sf] b]lvPg . of] aif{

;~rflnt clwsf+z of]hgf jf sfo{qmdx? ?=% nfveGbf sd /x]sf 5g\ . ufpF kl/ifbn] ?=% xhf/,

!) xhf/, @) xhf/sf of]hgfx? kf/Lt u/L ;~rfng ul/Psf] 5 . o:tf ;fgf ;fgf of]hgf 5gf}6

u/L ;~rfng ug'{ sfo{ljlw lakl/t b]lvG5 .

28. b}lgs eQf a9L e'QmfgL M e|d0f vr{ lgodfjnL, @)^$ sf] lgod & df ;/sf/L sfdsf] l;nl;nfdf

d'n's leq cfˆgf] sfof{no eGbf aflx/ e|d0fdf jf sfhdf vl6Pdf cg';"rL–@ adf]lhdsf] b/df

vl6Psf] cjlwsf] b}lgs eQf kfpg] Joj:yf 5 . sfof{non] @ hgf sd{rf/LnfO{ e|d0f cfb]zdf

tf]lsPsf] cjlw eGbf a9L x'g] u/L b}lgs eQf ?= !*,*)).– a9L e'QmfgL ePsf]n] pQm /sd c;'n

x'g'kb{5 .


e'QmfgLdf lgodfg';f/ !%Ü kfl/>lds s/ e'QmfgL ug'{kg]{df ldlt @)&#÷^÷@ af6 dfnkf]t nut

ptf/ u/] jfkt afa'/fd kf}8]nnfO{ ?=&),)))÷– e'QmfgL u/]sf]df lgodfg';f/ nfUg] !%Ü kfl/>lds

s/ s§L gu/L e'QmfgL u/]sf] b]lvof] . lgodfg';f/ nfUg] kfl/>lds s/ ?=!),%))÷– c;'n u/L

;+lrt sf]if bflvnf ug'{ kb{5 .

30. lan e/kfO{ k]z gePsf] M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ df vr{ ubf{ vr{sf]

lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . nfoG; Snj ckm ;'g;/L sf]zL l/e/sf nfog >L

s'df/ l3ld/]nfO{ ljB't ld6/ h8fg ug{sf nflu egL $@ ldlt @)&#÷(÷!* af6 ?=$$,)))÷–

e'QmfgL lbPsf]df pQm vr{nfO{ k'i6\ofO{ ug]{ lan ekf{O{ k]z ePsf] 5}g .


ljsf; ;ldltn] k'FhLut cg'bfgdf vr{ ePsf] ?=@,)),)))÷– eGbf dfyLsf] of]hgfx?sf] ;a}n]

b]Vg] 7fpFdf nfut cg'dfg, hg;xefuLtfaf6 a]xf]g]{ /sd, ufpF ljsf; ;ldltn] Joxf]g]{ /sd,

of]hgf z'? x'g] ldlt / ;DkGg x'g] ldlt ;d]t v'nfO{ ;"rgf af]8{ /fVg' kg]{, ;fj{hlgs ;'g'jfO{ ug'{



kg]{ / ;fdflhs n]vfk/LIf0f ug'{kg]{ Joj:yf 5 . o; ufpF ljsf; ;ldltaf6 ;~rflnt

?=@,)),)))÷– eGbf a9L vr{ ePsf of]hgfx?sf] ;"rgf af]8{ /fVg], ;fj{hlgs ;'g'jfO{ / ;fdflhs

n]vfk/LIf0f ug]{ u/]sf] kfOPg . ufpF ljsf; ;ldltaf6 ;DkGg x'g] lasf; lgdf{0f ;DalGwt sfo{nfO{

kf/bzL{ agfpgsf nflu o:t sfo{x? ug'{ h?/L b]lvPsf] 5 .

;fljs e/f}n ufpF ljsf; ;ldlt, ;'g;/L tk+m





?=(*^(^)).—, / afn;+/If0f ?=%)%^)).— sf] ;Ssn lan ekf{O{ lhNnf ;dGjo ;ldtdf k]z



;ldltn] cfˆgf] If]qdf tf]lsPsf] b/df ga9\g] u/L ufpF kl/ifbaf6 kfl/t b/df ljleGg k|sf/sf]

s/x? nufO{ cfly{s cj:yf ;jn agfpg ;Sg] / :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$

sf] cg';"rL $, % / ^ df s/sf b/sf] Joj:yf u/]sf] 5 . ;f]xL Joj:yf adf]lhd ;fls o;

uf=la=;=n] o; jif{sf] >fj0fb]lv kmfNu'0f;Dd dfnkf]t, kl~hs/0f tyf cGo b:t'/, xf6ahf/,

Jojzfo s/, axfn latf}/L nufot lzif{saf6 hDdf ?=!#**&*@.— cfDbfgL u/]sf] 5 . tL cfDbfgL

ubf{ dfnkf]tsf] nflu a]Un} / cGo cfosf] nflu a]Un} gubL /l;b k|of]u u/]sf] 5 . gubL /l;bsf]

z'? df}Hbft, cfDbfgL, vr{ / afFsL df}Hbft ;d]t b]lvg] u/L /l;b lgogq0f vftf g/fv]sf]n] ;f]

vftf /fVg'kb{5 .

;flas uf=la=;= / xfn gu/kflnsfsf] j8f g+=#, $ / % df aflif{s dfnkf]t slt c;'n

ug'{kg]{ xf], xfn;Dd aSof}tf / rfn' ;d]t slt dfnkf]t c;"nL ug{ afFsL 5 ;f]sf] nut /fv]sf]

b]lvPg . h:n] ubf{ dfnkf]t aSof}tf /sd olsg ug{ ;lsPg .

35. sd{rf/L sNof0f sf]ifM sd{rf/L sNof0f sf]ifsf] vftf dgsfdgf ;xsf/L C0f tyf art ;xsf/L

;+:yfdf /x]sf] 5 . pQm vftfdf uf=la=;=n] ut aif{ ?= %) xhf/ / of] aif{ ?= %) xhf/ ;d]t ?= !

nfv hDdf u/]sf] 5 . ;f] /sd a/fx gu/kflnsfsf] vftfdf hDdf u/]sf] gb]lvPsf]n] oyflz3|

gu/kflnsfsf] vftfdf hDdf ug'{kb{5 .

36. yk b:t'/M ;dodf laB't dx;"n e'QmfgL ubf{ # k|ltzt l/a]6 kfpg]df ufla;n] # af6 @)&#.$.#!

df laB't dx;'n ?=$&$(.— e'QmfgL ubf{ ?=^@(.— yk b:t'/ e'QmfgL u/]sf]n] pQm /sd l9nf]

e'QmfgL ug]{af6 c;'n ug'{kb{5 .

37. gub df}Hbft M k"0f{dfof kf}8]n / lgnd sfsL{sf] lhDdf /x]sf] gub df}Hbft ?=$,!)#÷^)

gu/kflnsfsf] vftfdf bflvnf x'g'kb{5 .





sfof{non] ljelGg ef}r/ / ldltaf6 laleGg cfk'lt{stf{nfO{ ?=!&,@@,@^^÷– e'QmfgL u/]sf]df clu|d

s/ jfkt ?=@%,*@)÷– s§L ug'{ kg]{df gu/]sf]n] c;'n x'g' kb{5 .


e'QmfgLdf lgodfg';f/ !%Ü kfl/>lds s/ e'QmfgL ug'{kg]{df sfof{nonn] @ hgf JolQmx?nfO{

kfl/>lds ? !,#$,$*$. e'QmfgL ubf{ lgodfg';f/ nfUg] !%Ü kfl/>lds s/ s§L gu/L e'QmfgL

u/]sf] b]lvof] . lgodfg';f/ nfUg] kfl/>lds s/ ?=@!,^&#÷– c;'n u/L ;+lrt sf]if bflvnf ug'{

kb{5 .



pNn]v 5 . o; uf=lj=;= n] ljut jif{;Ddsf] laleGg JolQmsf] gfddf /x]sf] k]ZsL ?=&#$#*@÷–

xfn;Dd km5\of}{6 u/fPsf] b]lvPg . lgoddf ePsf] Joj:yf cg';f/ k]ZsL km5\of}{6 ul/g' kb{5 .



k|sfzk'/ ufpF ljsf; ;ldlt

41. gub df}Hbft M o; jif{ afFsL /x]sf] gub df}Hbft ?=!,$^,%!#÷– dWo] ;fljs uf=lj=;= ;lrj u0f]z

a:g]tsf] lhDdfdf ?=#%,(@%÷–, s[i0f s'df/ u'/fufFOsf] lhDdfdf ?=((,%$(÷– /x]sf]df

lgodfg';f/ !)Ü Aofh ;lxt c;'n ug'{ kb{5 . afFsL gub ?=!!,)#(÷– gub s s;sf] lhDdfdf

/x]sf] xf] olsg u/L lgodfg';f/ Aofh ;lxt c;'n ug'{ kb{5 .





?=&)*)))).— / afn;+/If0f ?=!%#^)).— sf] ;Ssn lan ekf{O{ lhNnf ;dGjo ;ldtdf k]z







44.1. ;flas uf=la=;=n] @)&# kmfNu'g;Dd dfnkf]t, kl~hs/0f tyf b:t'/, tf/3f6 7]Ssf / l;kmfl/;

b:t'/af6 hDdf ?=!)(%&^&.— cfDbfgL u/]sf] 5 . ;f]afx]s cGo ;|f]taf6 cfDbfgL ug{ ;s]sf]

5}g .











u/]jfkt e'QmfgL lb+bf k|rlnt sfg"g adf]lhd s/ s6fP/ dfq e'QmfgL lbg' kg]{ Joj:yf 5 . ;fljs

k|sfzk'/ uf=lj=;= -xfn a/fxf g=kf= j8f g+= ( / !)_ df ljleGg ef}r/ / ldltaf6 laleGg lgdf{0f

Joj;foL tyf cfk'lt{stf{nfO{ ?=!$,^),@)!÷– e'QmfgL u/]sf]df clu|d s/ jfkt?= @!,()#÷– s§L

ug'{ kg]{df s§L gu/L e'QmfgL lbPsf] 5 . clu|d s/ jfktsf] pQm /sd c;'n x'g' kb{5 .



pNn]v 5 . o; uf=lj=;= n] ut ljut jif{df lbPsf] k]ZsL dWo] ?= #,^^,@##÷– km5\of}{6 x'g afFsL

b]lvG5 . o;jif{ lbPsf] k]ZsL dWo] :jf:Yo rf}sL k|sfzk'/nfO{ lbPsf] k]ZsL ?=!,)),)))÷– cfly{s

jif{sf] cGTo ;Dd km5\of}{6 ePsf] b]lvPg . lgoddf ePsf] Joj:yf cg';f/ k]ZsL km5\of}{6 ul/g'

kb{5 .

;fljs dw'jg ufpF ljsf; ;ldlt tkm+




48. n]vf k|:t'lt M dfly plNnlvt cfo JoodWo] ;fdflhs ;'/Iff afkt vr{ b]vfPsf] ?=$(@#^)).— sf]


u/]sf] 5}g .

49. cfGtl/s cfo M :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf %% df Joj:yf eP cg';f/ ufpF







49.1. ;flas uf=la=;=n] @)&# kmfNu'g;Dd dfnkf]taf6 ?=&%%&@.)%, xf6ahf/ k;n s/sf6

?=!!(#$)).—, l;kmfl/; b:t'/af6 ?=#)@%@.— / laqmL cfo ?=#)!))).— ;d]t hDdf

?=!^))@@$.— cfDbfgL u/]sf] 5 . cfDbfgLsf] 7]Ssf nufpFbf d'=c=s/ Pg, @)%@ / lgodfjnL,

@)%# cg';f/ d'=c=s/ /sd c;'n u/]sf] 5}g .








50. bf]xf]/f] eQf M sfo{ ;Dkfbgdf cfwl/t k|f]T;fxg eQf nfu' eP kl5 ufFp ljsf; ;ldltsf] cWoIf

ePsf] x}l;otn] uf=lj=;= ;lrj slkn bfxfnn] @)&# >fj0f b]vL @)&$ c;f/ ;Dd !@ dlxgfsf]

k|lt dlxgf ?=%,)))÷– cWoIf eQf lnPsf]n] bf]xf]/f] eQf e'QmfgL ePsf] b]lvof] . of] ufla;

gu/kflnsfdf uflePkl5 @)&# r}qb]lv @)&$ cfiff9;Dd ?=@)))).— e'QmfgL lnPsf] /sd c;'n

u/L bflvnf ug'{kb{5 .





sfof{non] ljleGGf ef}r/ / ldltaf6 laleGg cfk'lt{stf{÷;ldltnfO{ ?=^,$&,^)#÷– e'QmfgL u/]sf]df

clu|d s/ jfkt ?=(,&&^÷– s§L ug'{ kg]{df gu/]sf]n] c;'n x'g' kb{5 .


e'QmfgLdf lgodfg';f/ !%Ü kfl/>lds s/ e'QmfgL ug'{kg]{df O{lGhlgo/ pd]z k|;fb b]jnfO{

k|fljlws kfl/>lds ?= ?=*,$))÷–e'QmfgL ubf{ lgodfg';f/ nfUg] !%Ü kfl/>lds s/ s§L gu/L

e'QmfgL u/]sf] b]lvof] . lgodfg';f/ nfUg] kfl/>lds s/ ?=!,@^)÷– c;'n u/L ;+lrt sf]if bflvnf

ug'{ kb{5 .

53. cfGtl/s n]vfk/LIf0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $(-u_ adf]lhd

bkmf $* adf]lhdsf] cfGtl/s n]vfk/LIf0f zfvfdf sfo{/t sd{rf/Ln] cfˆgf] If]qleqsf

uf=lj=;=x?sf] n]vfk/LIf0f u/L n]vfk/LIf0f u/]sf] !% lbg leq uf=lj=;= ;lrjnfO{ k|ltj]bg lbg' kg]{

Joj:yf 5 . o; uf=lj=;=sf] cfGtl/s n]vfk/LIf0f ePsf] b]lvPg . lgoddf tf]lsP adf]lhd

cfGtl/s n]vfk/LIf0f u/L k|ltj]bg glbPsf sf/0f cfGtl/s n]vfk/LIf0f ug{ tf]lsPsf] JolQmnfO{

lhDd]jf/ agfOg' kb{5 .



pNn]v 5 . o; uf=lj=;= n] o;jif{ @ hgf JolQmsf] gfddf afsL /x]sf] ?=$),)))÷–k]ZsL cfly{s

jif{sf] cGTo ;Dd km5\of}{6 ePsf] b]lvPg . lgoddf ePsf] Joj:yf cg';f/ k]ZsL km5\of}{6 ul/g'

kb{5 .




ljsf; ;ldltsf] gfddf /x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] gu/kflnsfdf sfod u/L

lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kb{5 . ufpFlasf; ;ldltsf] sfof{no /

gu/kflnsf a]?h' clen]v, k]ZsL af+sLsf] laa/0f tyf ;f] sf] km5of}{6sf] clen]v /x]sf] kfO{Pg .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=!& nfv %# xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{kg]{ ?=# nfv *$ xhf/

lgoldt ug'{kg]{ ?=# nfv #! xhf/ / k]ZsL ?=!) nfv #* xhf/ /x]sf] 5 .



b]jfgu~h ufpkflnsf


ut jif+sf] ?-#^ nfv !* xhf/ / of] jif+ cfo ?-* s/f]8 @$ nfv ^( xhf/ ;d]t ?-* s/f]8 ^)

nfv *& xhf/ cfDbfgL ePsf]df ?=& s/f]8 && nfv *# xhf/ vr+ eO+ ?-*# nfv $ xhf/ df}Hbft /x]sf]

5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf pNn]Vo Joxf]/f lgDgfg';f/ 5g\M

1. jflif{s vl/b of]hgf tof/ gu/]sf] M ;fj{hlgs lgsfon] jflif{s b; nfv ?k}+ofFeGbf a9L /sdsf]

vl/b ug'{kg]{ ePdf cfufdL cfly{s jif{sf] cg'dflgt jflif{s sfo{qmd tyf ah]6 tof/ ubf{ cfufdL

cfly{s jif{df ug]{ jflif{s vl/b of]hgf tof/ ug'{kg]{ Joj:yf 5 . sfof{non] of] aif{ ?=@*,)$,)(#.–

sf] vl/b sfo{ u/]sf]df jflif{s vl/b of]hgf tof/ u/]sf] gkfOPsf]n] lgodsf] kfngf ePsf] b]lvPg .

vl/b sfo{df kf/bzL{tf / ;doa4tfsf nflu vl/b of]hgf cfazos kg]{ ePsf]n] lgoddf ePsf]

Joa:yf kfngf x'g'kb{5 .

2. dfn;fdfgsf] nfut cg'dfg tof/ gu/]sf] M ;fj{hlgs lgsfon] dfn;fdfgsf] :k]l;lkms]zgsf]

cwLgdf /xL nfut cg'dfg tof/ ug'{kg]{ Joj:yf 5 . sfof{non] nfut cg'dfg tof/ gu/L

dfn;fdfg vl/b u/]sf] kfO{of] . sfof{non] nfut cg'dfg tof/ u/L vl/b ug]{tkm{ Wofg lbg'kb{5 .

3. a]?h" clen]v / km5of}{6 M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+=@)&#.&$



ljsf; ;ldlt tyf gu/kflnsfsf] gfddf /x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf]

ufpFkflnsf jf gu/kflnsfdf sfod u/L lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{

ug'{kb{5 . ufpF lasf; ;ldlt, ufp+kflnsf, gu/kflnsfdf a]?h" clen]v, k]ZsL afFsLsf] laa/0f tyf

;f]sf] km5\of}{6sf] clen]v /x]sf] kfOPg .

4. sf/f]af/sf] n]vf M cfly{s sfo{ljlw P]g, @)%% tyf :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$

cg';f/ k|rlnt sfg'g adf]lhd k|fKt x'g cfPsf] cfDbfgL /sdsf] n]vf bf]xf]/f] n]vfÍg k|0ffnLdf

cfwfl/t /xL /fVg'kg]{ Joj:yf /x]sf]df ;fljs ltg ufpF ljsf; ;ldlt tyf jt{dfg ufpFkflnsfn]

;d]t k|fKt x'g cfPsf] ;|]:tfsf] bf]xf]/f] n]vf k|0ffnLdf n]vfÍg u/]sf] b]lvPg . ctM ufpFkflnsfnfO{

k|fKt x'g] cfo /sdsf] bf]xf]/f] n]vfk|0ffnLsf] cfwf/df clen]v /fVg'kb{5 .

5. k|ltlnlk lanjf6 e'QmfgL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-^_ df

s'g}klg /sdsf] e'QmfgL lb+bf /Lt k'u] jf gk'u]sf] hfFr ug'{kg]{ pNn]v 5 . sfof{non] *.@)&$.@.!

jf6 Dell N5559 sDKo'6/ ! yfg Eof6 afx]s ?=*!,*!%.(@ / Sofgg\ lk|G6/ Yffg ! Eof6 afx]s

?=@@,!@#.*) u/L ?=!,)#,(#(.&@ Eof6 afx]s Plngf O{Gkmf]6]s P08 On]S6«f]lgS;, lj/f6g/nfO{ ljn

g+=!%)& sf] bf];|f]k|lt ljnsf] cfwf/df e'QmfgL lbPsf]df .;Ssn s/ ljhs k]z x'g'kb{5 .

6. a9L e'QmfgL M :yfgLo lgsfo cfly{s k|;f;g ;DaGwL lgodfjnL, @)^$ sf] lgod $^-^_ df s'g}kgL

/sdsf] e'QmfgL lbbf /Lt k'u] jf gk'u]sf] hfFr ug'{kg]{ pNn]v 5 . sfof{non] gf=;'= r'8fd0fL

u'/fufO{nfO{ ldlt @)&#.!!.@& b]lv @)&#.!@.!$ ;Dd !* lbgsf] lgldQ eQf afkt ?=@,&().^)

e'QfgL x'g'kg]{df ?=$,!((=(( e'QfgL ePsf]df a9L e'QmfgL ePsf] ?=!,$)(.#( c;'n u/L /fh:j

bflvnf ug'{kb{5 .

dWox;f{xL ufpF ljsf; ;ldlt

7. lx;fj ldnfg M sfof{noaf6 k|fKt cfo–Joo ljj/0f cg';f/ cfoeGbf ?=!,(&,!%*.@) Joo km/s

k/]sf] b]lvPsf] 5 . o;/L sfof{nonfO{ k|fKt ePsf] ah]6 /sd vr{ u/L oyfy{k/s ?kdf cfo–Joo

lx;fa tof/ ug'{kg]{df ?=!,(&,!%*.@) lx;fa km/s kf/L cfo–Joo ljj/0f tof/ u/]sf] 5 .

8. ;Demf}tf a]u/ vr{ n]v]sf] M ;fj{hlgs v/Lb lgodfjnL, @)^$ sf] lgod (&-#_ cg';f/ pkef]Qmf

;ldlt;+u ;Demf}tf ug'{kg]{ Joj:yf 5 . sfof{non] ef}=g+=# ldlt @)&$.!.!( af6 /fdhfgsL wd{zfnf

lgdf{0fy{ ?=!,%),))).– vr{ n]v]sf]df lgodfjnLdf ePsf] Joj:yf cg';f/ pkef]Qmf ;ldlt;+u

;Demf}tf u/]sf] kfOPg . o;/L ;Demf}tf a]u/ lgdf{0f sfo{ u/L vr{ n]v]sf] /sd ?=!,%),))).–

lgoldt b]lvPg .

9. cfos/ s§L gu/L e'QmfgL M cfos/ P]g @)%* sf] bkmf *(-!_ cg';f/ ?= %) xhf/ eGbf a9Lsf]

e'QmfgLdf !=% k|ltzt cfos/ s6\6f ug'{ kg]{ Joj:yf 5 .sfof{non] ;fj{hflgs lgdf{0f ?=^,((,(((.–

vr{ ubf{ ePsf] /sd !=%Ü n] x'g] /sd ?=!)$((.@# s/ s§f u/L e'QmfgL ul/g' kg{]df ;f] gu/]sf]n]

pQm /sd c;'n x'g'kb{5 .

10. s§L ul/Psf] /sd bflvnf M ;fdflhs ;'/Iff s/ / ;|f]taf6 s§L ul/Psf] clu|d cfos/ /sd s§L



u/]sf] csf]{ dlxgfsf] @% ut]leq bflvnf u/L ;Sg'kg]{df cfly{s jif{sf] cGtdf dfq bflvnf ug]{ u/]sf]

kfOof] . o;/L tf]lsPsf] cjlwleq s§f ul/Psf] /sd ;DalGwt vftfdf bflvnf x'g'kb{5 .

11. k]ZsL km5of}{6 gePsf] – :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf] lgod

!*@-#_ df lbPsf] k]ZsL tf]lsPsf] Dofbleq tf]lsPsf] sfo{ljlw ckgfO{ km5\of}{6 ug'{ jf u/fpg' k]ZsL

lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . sfof{non] ljut jif{sf]?=!**,!*&.– k]ZsL km5\of}{6 u/]sf]

gb]lvPsf]n] lgodfg';f/ k]ZsL km5\of}{6 x'g'kb{5 .

12. ljn e/kfO{ j]u/ vr{ n]v]sf] – :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf]

lgod (-@_ df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg'kg]{ Joj:yf 5 . sfof{non] cf]=8L=Pkm=

sfo{qmd cGtu{t ?=@$,))).– vr{ n]v]sf]df cf]=8L=Pkm=sfo{qmd cGtu{t s'g–s'g sfo{qmd sxfF

ul/of] ;f]sf] ljj/0f v'Ng] sfuhft n]vfk/LIf0fsf] ;dodf ;f]sf] sfuhft k]z ePg .

b]jfgu+h ufpFljsf; ;ldlt=

13. cfos/ s§L gu/L e'QmfgL M cfos/ P]g @)%* cg';f/ e'QmfgLsf] jvt e'QmfgL /sdsf] !=% k|ltzt

cfos/ s6\6f ug'{ kg]{ JoJ:yf 5 .sfof{non] ljleGg ldlt af6 ljleGgf ;fdfg v/Lb u/L e'QmfgL vr{

n]v]sf]df cfos/ P]g @)%* df Joj:yf eP cg';f/ !=%Ü sf b/n] clu|d cfos/ s§f u/L e'QmfgL

ul/g' kg{]df ;f] gu/]sf]n] pQm /sd ?=#,(#^.– s/ c;'n x'g'kb{5 .

14. s§L ul/Psf] /sd bflvnf M ;fdflhs ;'/Iff s/ / ;|f]taf6 s§L ul/Psf] clu|d cfos/ /sd s§L



15. k]ZsL km5f}{6 gePsf] M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf] lgod


lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . ;fljs b]jfgu+h uf=lj=;= tkm{sf] ?=#,(^,@&%.– /

b]jfgu+h ufFpkflnsf j8f g+=@ o; jif{sf] ?=@,)^,*%#.– u/L hDdf ?=^,)#,!@*.– afFsL /x]sf]n] afFsL

/x]sf] k]ZsLx? k|rlnt P]g, sfg"g adf]lhd c;'n pk/ u/L km5\of{}6 ul/g' kb{5 .

16. 6'qmf kf/L vl/b u/]sf] M ;fj{hlgs vl/b P]g, @)^# sf] bkmf *-@_ df vl/b ubf{ k|lt:kwf{ ;Lldt x'g]

u/L 6'qmf 6'qmf kf/L vl/b ug'{ gx'g] Joj:yf 5 . sfof{non] ljleGg ;fdfgx? k|lt:kwf{ ;Lldt x'g]

u/L k6s k6s vl/b u/]sf]n] P]gsf] kfngf ePsf] b]lvPg .

17. s§L ul/Psf] /sd bflvfnf M ;fdflhs ;'/Iff s/ / ;|f]taf6 s§L ul/Psf] clu|d cfos/ /sd s§L



;fljs sKtfgu+h uf= lj= ;=tkm{

18. gubaf6 vr{ ug]{ u/]sf] M uf=lj=;= sf] cflGtl/s ;|f]taf6 ;Íng /sd cfjlws ?kdf a+}s bflvnf

u/L vr{ ul/g'kg{]df clwsf+z gubaf6} vr{ ug{] u/]sf]n] cfly{s clgoldt\tf x'g ;Sg], vr{ kf/bzL{

gx'g] tyf gub nufot sd{rf/Lsf] ;'/Iff ;d]tdf k|lts"n c;/ kg{ ;Sg] x'Fbf cfGtl/s ;|f]taf6

;Ílnt /sd lgoldt a+}s bflvnf u/L sf/f]af/ ul/g' kg{] b]lvG5 .

19. ;fljs sKtfgu+h uf=lj=;= sf] jf8{ g+=$ d]g/f]8 k"j{ hfg] af6f]df u|fe]n xfn]sf] d'NofÍg ul/Psf]

ePklg u|fe]nsf] ljn;+nUg gx'Fbf s] slt u|fe]n xflnof] / ;f]sf] d'NofÍg oyfy{df cfwfl/t gePsf] .

20. s=;= sf]if bflvnf M sd{rf/Lsf] kl/>lds e'QmfgL ubf{sf] avt kfl/>ldsaf6 s§f ul/Psf] sd{rf/L

;~rosf]if afktsf] /sd e'QmfgL ubf{ s} avt a+}s bflvnf ul/g' kg{]df jif{fGtdf dfq ug{] u/]sf] 5 .

o;/L sd{rf/L ;~ro sf]if s§L /sd ;dod} ;DalGwt vftfdf bflvnf x'g'kb{5 .

21. s§L ul/Psf] /sd bflvnf M ;|f]taf6 s§L ul/Psf] clu|d cfos/ /sd s§L u/]sf] csf]{ dlxgfsf] !%

ut]leq bflvnf u/L ;Sg'kg]{df cfly{s jif{sf] cGtdf dfq bflvnf ug]{ u/]sf] kfOof] . o;/L tf]lsPsf]

cjlwleq s§f ul/Psf] /sd ;DjlGwt vftfdf bflvnf x'g'kb{5 .

22. jflif{s v/Lb sfo{qmd M ;fj{hlgs v/Lb P]g, @)^# df ePsf] Joj:yf adf]lhd ;fj{hflgs lgdf{0f

sfo{ u/fpFbf jf sfo{fnonfO{ cfjZos kg{] dfn ;fdfg v/Lb ubf{ jflif{s v/Lb sfo{qmd th{'df u/L

pknAw ug{'kg{]df sfof{non] cfjZostfg';f/ dfn;fdfg v/Lb ug]{ u/]sf] 5 .

;fx]ju+h uf=lj=;=tkm{

23. lhG;L bflvnf gu/]sf] M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $&-!_ df df :yfgLo lgsfodf

/x]sf] / vl/b u/L jf gu/L jf s'g} k|sf/n] x:tfGt/0f eO{ k|fKt x'g cfPsf] lhG;L dfn;fdfgsf]

ljj/0f / d"No;d]t v'nfO{ lhG;L lstfadf ;ft lbgleq cfDbfgL afFwL ;|]:tf v8f u/L cBfjlws u/L

/fVg'kg]{ Joj:yf 5 . sfof{non] df]6/;fO{sn ! yfg v/Lb u/L ?=!,($,))).–tyf sfof{no ;fdfg

vl/b u/L ?=@!*,##).– vr{ n]v]sf]df ;f]sf] lhG;L bflvnf u/]sf] b]lvPg .



24. cfos/ s§f gu/]sf] M cfos/ P]g, @)%* cg';f/ ?=%) xhf/eGbf a9Lsf] 7]Ssf jf s/f/sf]

e'QmfgLdf e'QmfgL /sdsf] !=% k|ltzt /sd s/ s6fpg' kg]{{ Joj:yf 5 . sfof{non]ljleGg tflnd

sfo{s|d ;+rfng jfktsf] uf}/LeQm xf]6n Dofg]hd]G6 PG8 6]Sgf]nf]hL 6«]lgË k|f=ln= nfO{ ?=(%,))).–

e'QmfgL ubf{sf] avt s/ s§f u/L e'QmfgL ug{'kg{]df ;f] gu/]sf]n] ;f] afkt ?=!,$@%.– s/ c;'n

x'g'kb{5 .

25. s=;= sf]if bflvnf M sd{rf/Lx?sf] kfl/>ldsaf6 s§L ul/Psf] sd{rf/L ;~rosf]if afktsf] /sd

kfl/>lds e'QmfgL ubf{ s} avt a}+s bflvnf ug{'kg{]df cfly{s jif{sf] cGtdf dfq a}s bflvnf ug]{

u/]sf] 5 .

26. s§L ul/Psf] /sd bflvfnf – ;fdflhs ;'/Iff s/ / ;|f]taf6 s§L ul/Psf] clu|d cfos/ /sd s§L


kfOof] . o;/L tf]lsPsf] cjlwleq s§f ul/Psf] /sd ;DjlGwt vftfdf bflvnf x'g'kb{5 .

27. k]ZsL km5f}{6 gePsf] – :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf] lgod


lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . sfof{non] ljleGg !$ hgfsf] gfddf k]ZsL afFsL /sd

cfly{s jif{sf] cGt;Dddf ?=@,##,^%@.*) km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL km5\of}{6

x'g'kb{5 .

/fhu+h l;g'jf/L uf=lj=;=tkm{

28. ljn gePsf] M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf] lgod (-@_ df vr{

ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg'kg]{ Joj:yf 5 . sfof{non] ef}=g+=%& ldlt )&$.#.@% af6

;fj{hflgs lgdf{0fsf] sfd /sd ?=%),))).– df u/fpFbf ;f] ljn ;fy ldS;lu§L -u|fe]n_ sf] ljn k]z

ePsf] 5}g . o;/L vr{ /sdsf] ljn ;+nUg gu/L vr{ n]v]sf] /sd ?=%),))).– lgoldt b]lvPg .

29. k]ZsL km5\of}{6 gePsf] M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf] lgod


lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . sfof{non] ljleGg @) JolQmsf] gfddf ?=^!),))).–

ljut jif{sf] k]ZsL afFsL /x]sf]n] pQm afFsL k]ZsLx? k|rlnt P]g sfg'g adf]lhd c;'n pk/ u/L

km5\of{}6 ul/g'kg{] . k]ZsLsf] ljj/0f lgDg adf]lhd 5 M

30. s§L ul/Psf] /sd bflvfnf – ;fdflhs ;'/Iff s/ / ;|f]taf6 s§L ul/Psf] clu|d cfos/ /sd s§L



31. 6'qmf kf/L vl/b u/]sf] – ;fj{hlgs vl/b P]g, @)^# sf] bkmf *-@_ df vl/b ubf{ k|lt:kwf{ ;Lldt x'g]

u/L 6'qmf 6'qmf kf/L vl/b ug'{ gx'g] Joj:yf 5 . sfof{non] ljleGg ;fdfgx? k|lt:kwf{ ;Lldt x'g]

u/L k6s k6s vl/b u/]sf]n] P]gsf] kfngf ePsf] b]lvPg .

32. s=;= sf]if a}+s bflvnf M sd{rf/Lx?sf] kfl/>ldsaf6 s§f ul/Psf] s=;= sf]if afktsf] /sd tnj

eQf e'QmfgL ubf{s} ;dodf a}+s bflvnf ug{'kg]{df cfly{s jif{sf] cGtdf dfq bflvnf ug]{ u/]sf] 5 .

a]?h" l:yltM

of] jif{ n]vfk/LIf0faf6 ?=!) nfv $ xhf/ a]?h" b]lvPsf] 5 . ;f]dWo] c;'n ug'{kg]{ ?= !& xhf/

lgoldt ug'{kg]{ ?=% nfv $^ xhf/ / k]ZsL afFsL ?=$ nfv $! xhf/ /x]sf] 5 .



sf]zL ufpFkflnsf


ut jif+sf] df}Hbft ?- * nfv $^ xhf/ / of] jif+ cfo ?- & s/f]8 $# nfv @ xhf/ ;d]t ?- &

s/f]8 %! nfv $* xhf/ cfDbfgL ePsf]df ?-^ s/f]8 &# nfv @& xhf/ vr+ eO+ ?- &* nfv @! xhf/


1. lhG;L cfDbfgL gafFw]sf] M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod

@!@-!_ adf]lhd :yfgLo lgsfodf vl/b u/L k|fKt x'g cfPsf dfn;fdfgsf] d"No v'nfO{ &

lbgleqdf lhG;L vftfdf cfDbfgL afFWg'kg]{ Joj:yf /x]sf] 5 . sfof{non] ef}=g+=$! ldlt

@)&$.#.#) af6 l;l; Sofd]/f v/Lb afkt ?=@%,))).– e'QmfgL u/]sf]df ;f] ;fdfg lhG;L

vftfdf cfDbfgL afFw]sf] b]lvPg . vl/b ePsf] ?=@%,))).– d"Nosf l;l; Sofd]/f lhG;L vftfdf

cfDbfgL afFWg' kb{5 .

2. jflif{s vl/b of]hgf tof/ gu/]sf] M ;fj{hlgs lgsfon] jflif{s b; nfv ?k}+ofFeGbf a9L /sdsf] vl/b

ug'{kg]{ ePdf cfufdL cfly{s jif{sf] cg'dflgt jflif{s sfo{qmd tyf ah]6 tof/ ubf{ cfufdL cfly{s

jif{df ug]{ jflif{s vl/b of]hgf tof/ ug'{kg]{ Joj:yf 5 . sfof{non] of] aif{ ?=@*,!&,#^).– sf] vl/b

sfo{ u/]sf]df jflif{s vl/b of]hgf tof/ u/]sf] gkfOPsf]n] lgodsf] kfngf ePsf] b]lvPg . vl/b

sfo{df kf/bzL{tf / ;doa4tfsf nflu vl/b of]hgf cfjZos kg]{ ePsf]n] lgoddf ePsf] Joa:yf

kfngf x'g'kb{5 .



dfn;fdfg vl/b u/]sf] kfOof] . sfof{non] nfut cg'dfg tof/ u/L vl/b ug]{tkm{ Wofg

lbg'kb{5 .

4. a]?h" clen]v / km5of}{6 M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] ldlt 2073/12/25 sf]

cfly{s sf/f]af/ tyf vftf ;~rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf] bkmf !& adf]lhd

ufpFkflnsf tyf gu/kflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldlt tyf gu/kflnsfsf]

gfddf /x]sf] k]ZsL tyf a]?h" clen]v ;dfof]hg ePsf] ufpFkflnsf jf gu/kflnsfdf sfod u/L

lgodfg';f/ k]ZsL km5\of}{6 tyf a]?h" ;Dk/LIf0f sfo{ ug'{kb{5 . ufpF ljsf; ;ldlt, ufpFkflnsf,

gu/kflnsfdf a]?h" clen]v, k]ZsL afFsLsf] laa/0f tyf ;f]sf] km5of}{6sf] clen]v /x]sf] kfOPg .

5. sf/f]af/sf] n]vf M cfly{s sfo{ljlw P]g, @)%% tyf :yfgLo lgsfo cfly{s k|zf;g lgodfjnL,

@)^$ cg';f/ k|rlnt sfg"gadf]lhd k|fKt x'g cfPsf] cfDbfgL /sdsf] n]vf bf]xf]/f] n]vfÍg

k|0ffnLdf cfwfl/t /xL /fVg'kg]{ Joj:yf /x]sf]df ;fljs tLg ufpF ljsf; ;ldlt tyf jt{dfg

ufpFkflnsfn] ;d]t k|fKt x'g cfPsf] ;|]:tfsf] bf]xf]/f] n]vf k|0ffnLdf n]vf+sg u/]sf] b]lvPg . ctM


6. lhG;L lg/LIf0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod %)-!_cg';f/ lgod $^, $&, $*

adf]lhd nut v8f u/L /flvPsf] lhG;L dfn;fdfg s] s:tf] cj:yfdf 5g\ sfof{no k|d'vn] Ps

jif{df sDtLdf Ps k6s cfkm}n] lg/LIf0f u/L jf To:tf] dfn;fdfgsf] lhDdf lng] sd{rf/L afx]s

cGo sd{rf/L jf k|fljlwsåf/f lg/LIf0f ug{ nufO{ To;sf] k|ltj]bg lnlvt ?kdf lnO /fVg]

Joj:yf ug'{kg]{ Joj:yf 5 . sfof{non] lgodfjnLdf ePsf] pQm Joj:yf cg';f/ lhG;L lg/LIf0f

u/]sf] kfOPg . lgoddf ePsf] Joj:yfsf] kfngf x'g'kb{5 .

>Lk'/ ufpFljsf; ;ldlt, ;'G;/L tkm{

7. ef8f s/ s§f gu/]sf] – cfos/ P]g, @)%* cg';f/ ef8f /sd e'QmfgLdf !) k|ltzt ef8f s/

s6\6f ug'{ kg]{ Joj:yf 5 .sfof{non] >L uf=lj=;=sf ;lrj ;lxtsf ljleGg kbflwsf/Lx?

cjnf]sg e|d0fdf hfFbf ?=^)))).– j; ef8f afkt ljwftf 6«fe]nnfO{ ef8f e'QmfgL ubf{ cfos/

P]g, cg';f/ !)Ü s/ sl§ ug{'kg{]df s/ s§L gu/L e'QmfgL lbPaf6 s/ s§f ug{ 5'6 ePsf] /sd

?=^,))).– c;'n ug'{kb{5 .

8. dfnkf]t aSof}tf nut – dfnkf]t lgodfjnL, @)#^ sf] lgod % cg';f/ dfnkf]t nut

;fnj;fnL tof/ug{] / aSof}tf dfnkf]tsf] ljj/0f tof/ u/L k|df0fLt u/L csf{] cf=j= df ;f]lx

cfwf/df aSof}tf dfnf]t c;'n ug{'kg{]df ;f] eP u/]sf] kfOPg .

9. k]ZsL km5f}{6 gePsf] – :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf]

lgod !*@-#_ df lbPsf] k]ZsL tf]lsPsf] Dofbleq tf]lsPsf] sfo{ljlw ckgfO{ km5\of}{6 ug'{ jf



u/fpg' k]ZsL lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . sfof{non] ut ljut jif{sf] ljleGg

JolQmsf] gfdsf k]ZsL afsL /sd ?=!,)$,%)).– km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL


sf]zL ufpF ljsf; ;ldlt tkm{

10. cfos/ /sd s§f gu/]sf] – cfos/ P]g, @)%* sf] bkmf *(-!_ cg';f/ ?=%) xhf/eGbf a9Lsf]

7]Ssf jf s/f/ afkt /sd e'QmfgL lb+bf e'QmfgL /sdsf] !=% k|ltzt s/ s§f ug'{kg]{ Joj:yf 5 .

sfof{non] ljleGg lgdf{0f ;fdu|L tyf sfof{no dfn;fdfg v/Lb u/L e'QmfgL n]v]sf]df s/ s6\6f

gu/L e'QmfgL u/]sf] b]lv+bf s/ /sd ?=!#,&)%.– /sd c;'n x'g'kb{5 .

11. k]ZsL afsL M :yfgLo lgsfo cfly{s k|zf;g lgsfosf] cfo Joo nfut To:tf] lgsfosf]

dftxftsf sfof{nosf] n]vf cBfjlws u/L cfGtl/s n]vfk/LIf0f u/fO{ cfGtl/s n]vfk/LIf0faf6

b]lvPsf a]?h" clGtd n]vfk/LIf0f x'g'eGbf cufl8 k|df0f k]z u/L lgoldt u/fO{ ;DalGwt

n]vf;Fu ;+nUg u/L n]vf cBfjlws u/fO{ /fVg'kg{] Joj:yf 5 . sfof{non] cfGtl/s

n]vfk/LIf0faf6 cf}NofPsf] k]ZsL afFsL a]?h" xfn;Dd klg c;'n km5\of}{6 u/]sf] b]lvPg .

12. dfnkf]t nut M dfnkf]t lgodfjnL, @)#^ sf] lgod % dfnkf]t nut ;fnj;fnL tof/ ug{] /

aSof}tf dfnkf]tsf] ljj/0f tof/ u/L k|df0fLt u/L csf{] cf=j= df ;f]xL cfwf/df aSof}tf dfnkf]t

c;'n ug{'kg{]df ;f] eP u/]sf] kfOPg .

xl/k'/ ufpFljsf; ;ldlt tkm{

13. clu|ds/ M cfos/ P]g, @)%* sf] bkmf *( cg';f/ %) xhf/eGbf a9Lsf] e'QmfgL lbbf e'QmfgL

/sddf !=%Ü sf b/n] s/ s§L ug{'kg{] Joj:yf ePsf]df ljleGg ldltdf e'QmfgL ePsf] lan /sd

?=#%$$%).– !=%Ü n] ?=%#!^.&% s/ s6\6f ug'{ kg]{df s/ s6\6f gu/]jf6 /sd c;'n x'g'kb{5 .

14. l;w} v/Lb u/]sf] M ;fj{hlgs v/Lb P]g, @)^# cg';f/ k|lt:kwf{ ;Lldt x'g] u/L 6's|f6's|f kf/L

v/Lb ug{ gx'g] pNn]v 5 . sfof{non] ldlt @)&$.@.#! df sf]zL lkl8t ;fd'bflos ;:yfn]

ljsf; kmlg{r/ Og?jf ! af6 $) yfg 8]S; j]~r k|lt;]6 ?=%,))).– sf b/n] k6s k6s -!)

k6s_ vl/b u/L ?=@,)),))).– e'QmfgL u/]sf] 5 . o;/L P]gdf ePsf] Joj:yf cg';f/ ;fdfg

v/Lb ubf{ nfut cg'dfg tof/ u/L sf]6]zgsf] dfWodaf6 ;fdfg v/Lb ug'{kg]{df P]g lgodsf]

kfngf gu/L nfut cg'dfg tof/ gu/L l;w} v/Lb sfo{ u/]sf] 5 . o:tf] sfo{nfO{ :j:y cfly{s

sf/f]af/ eof] egL dfGg ;lsg] cj:yf g/x]af6 pQm vr{ n]v]sf] ?=@,)),))).– lgoldt dfGg

;lsPg .

15. laB't dx;'ndf yk dx;'n e'QmfgL M sfof{non] vr{ n]Vbf ldtJooL tl/sfn] vr{ n]Vg'kg]{

Joj:yf 5 . sfof{non] g]kfn ljB't k|flws/0fnfO{ ^%,$$).– dx;'n e'QmfgL ubf{ yk dx;'n

jfkt ?=@!,$$$.– e'QmfgL u/]sf] 5 . o;/L ;dod} dx;'n a'emfO{ # k|ltzt l/j]6 ;d]t

lng'kg]{df cgfjZos ?kdf yk dx;'n e'QmfgL u/]sf] /sd ?=@!,$$$. – lgoldt b]lvPg .

16. lan e/kfO{ a]u/ vr{ M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf]

lgod

(-@_ df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg'kg]{ Joj:yf 5 . sfof{non] ldlt

@)&#.$.!* df gful/s ;r]tgf s]Gb| xl/k'/ # nfO{ ?=!,)@,(#*.– k"FhLut cg'bfg r=lx=g+=#$ u

af6 vr{ u/]sf]df pQm vr{sf lan ekf{O k]z ePsf] 5}g . o;/L lgodfjnLdf ePsf] Joj:yf

cg';f/sf] vr{ /sdsf] cfjZos sfuhft gePsf] /sd ?=!,)@,(#*.– k|df0f ;+nUg x'g'kb{5 .

17. lhG;L bflvnf k|df0f a]u/ vr{ M cfly{s sfo{ljwL, @)^$ sf] lgod $&-!_ df sfof{no k|d'vn]

cfˆgf] sfof{nodf vl/b u/L k|fKt x'g cfPsf] lhG;L ;fdfgsf] ljj/0f / d"No v'nfO & lbgleq

lhG;L lstfjdf cfDbfgL afFwL ;|]:tf v8fu/L cBfjlws u/L /fVg'kg{] Joj:yf /x]sf] 5 .

sfof{non] ldlt @)&#.%.#) df uf]/j P08 a|bz{af6 ?=@ !&,*!#.– e'QmfgL u/]sf] df]8]n

P;=h]8=cf/= r]l;; l;=#*( O{cf] #@()& sn/ ;]tf] afpg sf]=@% k=&^$) (Model SZR chesis s.389Eo 32907 Colour White bwue Ko.25 PA 7640) sf] df]6/ ;fOsn vl/b u/]sf] ;]6

se/ x]Nd]6 n]uf8{ vl/b u/]sf] ?=#,!)).– sf] ;fdfg ;d]t ePsf]df lhG;L bflvnf ePsf] k|df0f

n]vfk/LIf0fsf ;dodf k]z x'g cfPg . o;/L lgodfjnLdf ePsf] Joj:yf cg';f/ vr{ /sdsf]

lhG;L bflvnf k|df0f k]z x'g'kb{5 .

18. lhG;L bflvnf k|df0f a]u/ vr{ M cfly{s sfo{ljwL, @)^$ sf] lgod $&-!_ df sfof{no k|d'vn]

cfˆgf] sfof{nodf vl/b u/L k|fKt x'g cfPsf] lhG;L ;fdfgsf] ljj/0f / d"No v'nfO & lbgleq

lhG;L lstfjdf cfDbfgL afFwL ;|]:tf v8fu/L cBfjlws u/L /fVg'kg{] Joj:yf /x]sf] 5 .



sfof{non] ldlt @)&#.^.& df z;:q k|x/L af]8{/ cfp6 kf]i6nfO{ ?=@@,))).– sf kmlg{r/sf

;fdfgx? vl/b u/L lbPsf] -s'zL{ yfg $ sfnf] l6=6]jn ! uf]n 6]jn ! ;d]t lbPsf] b]lvof] . ;f]

;fdfg k|x/L sfof{nodf bflvnf ePsf] k|df0f klg ;+nUg gePsf] / uf=lj=;=df bflvnf u/L

x:tfGt/0f kmf/fd ;d]t e/L x:tfGt/0f ;d]t ePsf] b]lvPg .

19. ;f]em} v/Lb u/]sf] M ldlt @)&#.!).!* df nlIft ju{ sfo{qmd cGt{ut h]i7 gful/s sfo{qmd

afkt lw/]Gb| kf7sn] ?=!,@%,))).– ljleGg sDan ;lxtsf ;fdfg ljt/0f u/]sf]df ;fj{hlgs

vl/b lgodfjnL, @)^$ sf] lgod *% sf] pk–lgod $ cg';f/ ?=!,)),))).– ?k}ofFeGbf dflysf

;fdfg ;f]em} vl/b ubf{ df}h'bf ;"rLdf /x]sf] slDtdf # a6f cfk"lt{stf{af6 lnlvt ?kdf

b/efpkq lnO{ vl/b ug{' kg{]df ;f] gu/L jhf/jf6 ;f]em} v/Lb sfo{ u/L vr{ n]v]sf] 5 . 20. kl/ifb\n] 5'6ofPsf] /sd eGbf a9L vr{ u/]sf] M sfof{non] kl/ifb\af6 ljlgof]lht u/]sf] ah]6sf]

;Ldfleq /xL vr{ ug'{kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.!).!* df 6o"jj]n afkt sf]zL

lkl8t ;fd"bflos ;+:yfnfO{ ?=%$,))).– lbPsf]df ufpF kl/ifb\n] pQm sfo{qmdsf] nflu ?=%)

xhf/dfq ah]6 ljlgof]hg u/]sf] b]lv+bf ;f] ljlgof]lht ah]6sf] kl/lwleq /xL vr{ ug'{kg]{df

?=%$,))).– vr{ u/]af6 ljlgof]lht ah]6eGbf ?=$,))).– a9L vr{ u/]sf] 5 . o;/L kl/ifb\n]

5'6ofPsf] /sdeGbf a9L vr{ u/]sf] /sd ?=$,))).– lgoldt b]lvPg .

21. Uof; l;ln08/ ef8f vr{ M cfly{s sfo{ljwL lgodfjnL, @)^$ sf] lgod #^-*_ df s'g] /sdsf]

e'QmfgL lbbf l/t k'u] gk'u]sf] hfFr u/L e'QmfgL lbg'kg{] Joj:yf 5 . sfof{non] /dfgGb k+l8taf6

d}gjQL tflndsf nflu % uf]6f l;ln08/ ?=#,))).– sf b/n] ef8fdf lnO{ ?=!%,))).– e'QmfgL

u/]sf] b]lvof] . :yfgLo ahf/df vfnL l;ln08/ UofF; e/]/ g} pNn]lvt sfo{qmd ;~rfng ug{

;lsg]df cgfjZos ?kdf ef8f lnPsf] b]vfO{ vr{ u/]sf] /sd lgoldt b]lvPg .

22. cfly{s ;xfotf vr{ M :yflgo lgsfo ;|f]t kl/rfng, @)^( cg';f/ cfly{s ;xfotf, rGbf,

k'/:sf/ vr{ n]Vg ldNg] b]lvb}g . sfof{non] @ j6f ;+:yfnfO{ cfly{s ;xfotf lbPsf] egL

?=!%,))).– vr{ n]v]sf] 5 . o;/L lgb]{lzsf ljk/Lt cfly{s ;xfotf vr{ n]v]sf] /sd

?=!%,))).– lgoldt b]lvPg . 23. utljut jif{sf] k]ZsL afFsL M ut ljut jif{sf] ljleGg JolQmsf] gfddf k]ZsL afFsL /sd

?=(,(^,%&$.– ePsf]df o; jif{ ?=@,##,)&$. km5\of}{6 eO{ xfn;Dd ?=&,^#,%)).– k]ZsL afFsL

b]lvPsf] 5 . o;/L h'g sfdsf] nflu k]ZsL lnPsf] xf] ;f] sfd ;dod} ;DkGGf u/L lnPsf] k]ZsL

km5\of}{6 u/L n]vf cBfjlws ug'{kg]{ b]lvG5 .

24. k]ZsL km5f}{6 gePsf] M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf]


u/fpg' k]ZsL lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . sfof{non] rfn' cfly{s jif{sf] k]ZsL

afFsL /sd ?=%,*!,%)).– km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL km5\of}{6 x'g'kb{5 .

klZrd s';fxf ufp ljsf; ;ldlt tkm{

25. 36L cfos/ s§f u/]sf] M cfos/ P]g @)%* cg';f/ eQf /sddf !% k|ltzt s/ s6\6f ug'{ kg]{

Joj:yf 5 .sfof{non] kf/L>lds e'QmfgL ubf{ ;f] eGbf 36L s/ s6\6f u/L e'QmfgL u/]jf6

uf=lj=;lrj Zofd lszf]/ d08nnfO{ cWoIf eQf ?=!,@!%.– / gf=k|=;= >L lbkgf/fo0f d]xtfnfO{

vf]k nufP jfkt ?=^&%).–/ vl/bf/ jfj'/fd kf]v/]nnfO dfnkf]t nut ;f/]sf] jfkt e'QmfgL ubf{

?=%^)).– 36L s/ s6\6f u/]sf] /sd ?=!#,%^%.– c;'n x'g'kb{5 .

26. 36L df}Hbft lhDd]jf/L ;f/]sf] M ;fljs kZrLd s'zfxf uf=lj=;=sf] a}+s df}Hbft ufpFkflnsf sf]zLdf

6«fG;km/ ubf{ ?=@,^&,%$^.– u/]sf] / uf=lj=;=n] df}Hbft jf8{sf] vftfdf 6«fG;km/ ubf{ ?=@,^@,)$).)(

dfq 6«fG;km/ u/L 36L 6«fG;km/ ePsf] km/s k/]sf] ?=%,%)^.– 36L lhDd]jf/L ;fg]{ kbflwsf/Laf6

c;'n x'g'kb{5 . 27. cfos/ s§f gu/]sf] M cfos/ P]g @)%* cg';f/ eQf /sddf !% k|ltzt s/ s6\6f ug'{ kg]{

Joj:yf 5 .sfof{non] ldlt @)&$.#.@@ df nfn ;l/ p/fFjnfO{ kfl/>lds jfkt ?=#))).–

e'QmfgL lbFbf cfos/ P]g, @)%* cg';f/ !%Ü kfl/>lds s/ ?=$%).– s§L ug{'kg{]df s/ s§f

gu/L e'QmfgL u/]sf] 5 . o;/L cfos/ P]g cg';f/ s/ s§f ug'{kg]{ /sd ?=$%). c;'n x'g'kb{5 .

28. ;fdflhs ;'/Iff s/ s§f gu/]sf] M cfos/ P]g @)%* cg';f/ kf/L>lds e'QmfgL ubf{ ! k|ltzt

;fdflhs ;'/Iff s/ s§f ug'{ kg]{ Joj:yf 5 .sfof{non] ldlt @)&$.#.#! df d'=Zofd s'df/

;bfnfO{ cfiff9n] t=e= e'QmfgL ?=@#,$#).– ubf{ !Ü ;f=;'=s/ s§L u/L e'QmfgL lbg'kg]{df pQm

s/ gs6fO{ e'QmfgL ePaf6 pQm /sd ?=@#$.#) c;'n x'g'kb{5 .



29. ;]jf z'Ns s/ s§f gu/]sf] M cfos/ P]g, @)%* cg';f/ ;]jf z'Nssf] e'QmfgLdf !% k|ltzt

cfos/ s§f ug'{kg]{ Joj:yf 5 . sfof{non] ;fljs klZrd s'zfxf uf=lj=;=sf] n]vfk/LIf0f z'Ns

afkt n]=k=>L z'lzn s'df/ kf]v/]nnfO{ n]=k=z'Ns ?=#),))).– e'QmfgL lbFbf cfos/ P]g, @)%*

cg';f/ !%Ü s/ s§L u/L e'QmfgL lbg'kg{]df kfl/>lds s/ s§L gu/L e'QmfgL u/]af6 cfos/

s§f ug{ 5'6 ePsf] ?=$,%)).– c;'n x'g'kb{5 .

30. cfos/ s§f gu/]sf] M cfos/ P]g, @)%* sf] bkmf *(-!_ cg';f/ ?=%) xhf/eGbf a9Lsf]

e'QmfgLdf e'QmfgL /sdsf] !=% k|ltzt /sd s/ s§f ug'{kg]{ Joj:yf 5 . sfo{non] /fg' c6f]

;]G6/af6 kN;/ df]6/ ;fOsn s/ of]Uo /sd ?=@,)&,*&^.!! sf] cfo s/ P]g, @)%* cg';f/

!=%Ü s/ s§L u/L e'QmfgL lbg'kg{]df s/ s§L gu/]sf]n] s/ /sd s§L ug{ 5'6 ePsf] /sd

?=#,!!*.!$ c;'n x'g'kb{5 .

31. lhG;L bflvnf gu/]sf] M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $&-!_ df df :yfgLo

lgsfodf /x]sf] / vl/b u/L jf gu/L jf s'g} k|sf/n] x:tfGt/0f eO{ k|fKt x'g cfPsf] lhG;L

dfn;fdfgsf] ljj/0f / d"No;d]t v'nfO{ lhG;L lstfadf ;ft lbgleq cfDbfgL afFwL ;|]:tf v8f

u/L cBfjlws u/L /fVg'kg]{ Joj:yf 5 . sfof{non] df]6/;fO{snsf] n]uf8{ nufotsf ;fdfg vl/b

u/L ?=!^,^)). vr{ n]v]sf]df ;f]sf] lhG;L bflvnf u/]sf] b]lvPg .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=!) nfv ^$ xhf/ a]?h" /x]sf] dWo] c;'n ug'{kg]{ ?=%# xhf/, lgoldt

ug'{kg]{ ?=@ nfv @% xhf/ / k]ZsL ?=& nfv *^ xhf/ /x]sf] 5 .



u9L ufpFkflnsf


ut jif+sf] df}Hbft ?-@$ nfv *# xhf/ / of] jif+ cfo ?-& s/f]8 @* nfv & xhf/ ;d]t ?-&

s/f]8 %@ nfv () xhf/ cfDbfgL ePsf]df ?-^ s/f]8 ($ nfv @# xhf/ vr+ eO+ ?-%* nfv ^&

xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf pNn]Vo Joxf]/f lgDgfg';f/ 5g\M

1. jflif{s vl/b of]hgf tof/ gu/]sf] – ;fj{hlgs lgsfon] jflif{s b; nfv ?k}+ofFeGbf a9L /sdsf]

vl/b ug'{kg]{ ePdf cfufdL cfly{s jif{sf] cg'dflgt jflif{s sfo{qmd tyf ah]6 tof/ ubf{

cfufdL cfly{s jif{df ug]{ jflif{s vl/b of]hgf tof/ ug'{kg]{ Joj:yf 5 . sfof{non] of] aif{

?=@(,$#,%!%.– sf] vl/b sfo{ u/]sf]df jflif{s vl/b of]hgf tof/ u/]sf] gkfOPsf]n] lgodsf]

kfngf ePsf] b]lvPg . vl/b sfo{df kf/bzL{tf / ;doa4tfsf nflu vl/b of]hgf cfazos kg]{

ePsf]n] lgoddf ePsf] Joa:yf kfngf x'g'kb{5 .



dfn;fdfg vl/b u/]sf] kfO{of] . sfof{non] nfut cg'dfg tof/ u/L vl/b ug]{tkm{ Wofg

lbg'kb{5 .


cfly{s sf/f]af/ tyf vftf ;~rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf] bkmf !& adf]lhd


gfddf /x]sf] k]ZsL tyf a]?h" clen]v ;dfof]hg ePsf] ufpFkflnsf jf gu/kflnsfdf sfod

u/L lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kb{5 . ufpF lasf; ;ldlt,

ufp+kflnsf, gu/kflnsfdf a]?h" clen]v, k]ZsL afFsLsf] ljj/0f tyf ;f]sf] km5of}{6sf] clen]v

/x]sf] kfOPg .


@)^$ cg';f/ k|rlnt sfg"gadf]lhd k|fKt x'g cfPsf] cfDbfgL /sdsf] n]vf bf]xf]/f] n]vfÍg

k|0ffnLdf cfwfl/t /xL /fVg'kg]{ Joj:yf /x]sf]df ;fljs ltg ufpF ljsf; ;ldlt tyf jt{dfg

ufpFkflnsfn] ;d]t k|fKt x'g cfPsf] ;|]:tfsf] bf]xf]/f] n]vf k|0ffnLdf n]vfÍg u/]sf] b]lvPg . ctM


5. lan e/kfO{ eGbf jl9 vr{ M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf]

lgod $^

-#_ df ah]6 vr{ n]Vbf clwsf/ k|fKt clwsf/Laf6 :jLs[t u/fO{ vr{sf] lan e/kfO{ ;lxt n]vf

/fVg'kg]{ Joj:yf ePsf]df sfof{non] + @)&$.@.#) df tnj eQf / sfof{no ;DaGwL vr{sf]

ljnekf{O{ ?=*(,&*&.– k]z ePsf]df ah]6 vr{ ?=(%,@^#.– n]v]sf] b]lvof] . ljn ekf{OeGbf a9L

ah]6 vr{ ?=%,$&^.– c;'n u/L /fh:j bflvnf ug'{kb{5 .

6. a9L e'QmfgL M ;fj{glgs vl/b lgodfjnL, @)^$ sf] lgod !@#-!_ df vl/b ;Demf}tf cg';f/

;fj{hlgs lgsfon] /lgª ljn jf cGo s'g} ljn jLhssf] e'QmfgL ubf{ s/f/sf zt{ adf]lhd

k|fljlws gfk hFfr u/L gfkL lstfjdf pNn]v ePsf] jf:tljs sfo{;Dkfbgsf] cfwf/df e'QmfgL

ug'{kg]{ Joj:yf 5 . uf8L:6\of08 ejg lgdf{0fsf] clGtd d"NofÍg Eof6 ;lxt ?=@,(@,%&^.–

ePsf]df sfof{non] Go" ;Ktsf]zL lgdf{0f ;]jfnfO{ ?=#,!#,((!.– e'QmfgL u/]sf] 5 . clGtd

d"NofÍgeGbf a9L e'QmfgL ?=@!,$!$.– c;''n x'g'kb{5 .

dw]nL ufpFljsf; ;ldlt tkm{

7. ;|f]tdf s/ gsf6]sf] M cfos/ P]g, @)%* eQf /sddf !% k|ltzt s/ s6\6f ug'{ kg]{ Joj:yf

5 .sfof{non] ljleGg $ hgf sd{rf/LnfO{ kfl/>lds Pj+ k|f]T;fxg eQf e'QmfgL ubf{ cfos/

s6\6f u/]sf] 5}g . cfos/ P]g, adf]lhd !%Ü sf b/n] ?=^%)*.– s/ s6\6f u/L e'QmfgL ug'{

kg]{df s/ s6\6f gu/L e'QmfgL u/] df pQm s/ jfktsf] /sd ?= ^%)*.– c;'n ug'{ kb{5 .

8. lat/0f clen]v a]u/ vr{ M ldlt @)&$.#.@% df !) yfg xft]sn -6\o"jj]n_ ljt/0f ubf{ pQm

6\o"jj]n s–s;nfO{ ljt/0f u/]sf] xf] ;f]sf] sfuhft n]vfk/LIf0fsf] qmddf k]z x'g cfPg .o;/L

ljt/0f ug{ egL v/Lb ePsf ;fdfg ljt/0f u/L ljt/0f nut cBfjlws ug'{ kg]{ b]lvG5 .





u/fpg' k]ZsL lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . sfof{non] ut ljut jif{sf] !#

ljleGg JolQmsf] gfdsf k]ZsL afsL /sd ?= @,&&,#&@.– km5\of}{6 u/]sf] gb]lvPsf]n]

lgodfg';f/ k]ZsL km5\of}{6 x'g'kb{5 .

10. 6'qmf–6'qmf kf/L v/Lb u/]sf] M ;fj{hlgs v/Lb P]g, @)^# adf]lhd sfof{nonfO{ cfjZos ePsf]

;fdfg v/Lb ubf{ aflif{s v/Lb sfo{qmd th{'df u/L v/Lb ug{'kg{]df cfjZostfg';f/ 6'qmf6'qmf

kf/L v/Lb u/]sf] 5 .

11. s/ s§L /sd a}s bflvnf M cfos/ P]g, @)%* sf] bkmf ()-!_ cg';f/ s§f ul/Psf] /sd

Kf|To]s dlxgf ;dfKt ePsf] @% lbgleq bflvfnf ug'{kg]{ Joj:yf 5 . sfof{non] cfos/ P]gdf

ePsf] Joj:yf cg';f/ tf]lsPsf] ;dodf s/ s§L /sd a}s bflvnf gu/L jif{sf cGtdf dfq

cfos/ bflvnf ug]{ ul/Paf6 P]gdf ePsf] Joj:yfsf] kfngf u/]sf] kfOPg .

l56fxf ufp ljsf; ;ldlt tkm{

12. 36L cfos/ s6\6f M cfos/ P]g @)%* cg';f/ eQf /sd e'QmfgLdf !% k|ltzt s/ s6fpg'

kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.*.% df zq'wg >]i7nfO{ n]vf eQf jfkt ?=!$,))).–

e'QmfgL ubf{ !%Ü sf b/n] s/ s§f u/L e'QmfgL ug{'kg{]df !Ü sf b/n] dfq s/ s§L u/]sf]n]

km/s /sd ?=!,(^).– c;'n ug'{ kb{5 .

13. ;|f]tdf s/ s§L gu/]sf] M cfos/ P]g @)%* sf] bkmf *( cg';f/ e'QmfgLdf !=% k|ltzt s/

s6\6f ug'{ kg]{ JoJ;yf 5 .sfof{non] ljleGg /sdsf] e'QmfgL ubf{ !=%Ü sf b/n] s/ of]Uo

/sddf clu|d s/ s§f u/L e'QmfgL ug{'kg{]df ;f] gu/]sf]n] pQm s/ /sd ?=!#%).– s/ c;'n

x'g'kb{5 .

14. k]ZsL km5f}{6 gePsf] – :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf]


u/fpg' k]ZsL lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . sfof{non] $ ljleGg JolQmsf] gfdsf

k]ZsL afsL /sd ?=$,!(,*)).– km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL km5\of}{6 x'g'kb{5

.

15. 6'qmf–6'qmf kf/L v/Lb u/]sf M ;fj{hlgs v/Lb P]g, @)^# adf]lhd sfo{fnonfO{ cfjZos ePsf]

lhG;L ;fdfgsf] jflif{s v/Lb sfo{qmd th{'df u/L vl/b ug{'kg{]df sfof{non] k6s k6s

dfn;fdfg v/Lb u/]sf] 5 .


Kf|To]s dlxgf ;dfKt ePsf] @% lbgleq bflvnf ug'{kg]{ Joj:yf 5 . sfof{non] cfos/ P]gdf



;t]/emf]/f ufp ljsf; ;ldlt tkm{

17. ;|f]tdf s/ gsf6]sf] M cfos/ P]g, @)%* cg';f/ e'QmfgL ubf{sf] avt ;|f]taf6 !=% k|ltzt s/

s§f u/L e'QmfgL ug{'kg{] Aoj:yf ePsf]df !% ldlt @)&#.(.@) df ?=@),(((. sf] v/Lbdf s/

gs6fO{ e'QmfgL u/]df s/ /sd ?=#!%. c;'n x'g' kb{5 .

18. cfjZos sfuhft a]u/ vr{ M ldlt )&$.@.! df u9L ufFpkflnsf–%, l;+luof d8fg 6f]ndf /sd

?=%),))).– sf] ;fj{hlgs lgdf{0f sfd u/fpFbf ;f]sf] nfut cg'dfg / clGtd k|fljlws

d"NofÍg u/]sf] sfuhft n]vfk/LIf0fsf] qmddf k]z x'g gcfPaf6 vr{ u/]sf] /sd l7s 5 egL

d"NofÍg ug{ ;lsPg .

19. cfjZos sfuhft a]u/ vr{ M ldlt @)&$.#.!! df ?=@,)),))).– sf] ;fj{hlgs lgdf{0f sfo{

u/fpFbf vr{ ?=@,)),))).– sf] clGtd d"NofÍg k|ltj]bg n]vfk/LIf0fsf] qmddf k]z x'g

gcfPaf6 vr{ u/]sf] /sd l7s 5 egL d"NofÍg ug{ ;lsPg .



u/fpg' k]ZsL lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . sfof{non] ^ ljleGg JolQmsf] gfdsf

k]ZsL afsL /sd ?= @,&*,)%^.– km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL km5\of}{6

x'g'kb{5 .

21. 6'qmf 6'qmfkf/L v/Lb u/]sf] M ;fj{hlgs v/Lb P]g, @)^# adf]lhd sfof{nonfO{ cfjZos ePsf]

;fdfgsf] aflif{s v/Lb sfo{qmd th{'df u/L vl/b ug{'kg{]df sfof{non] k6s k6s v/Lb u/]sf] 5

.




Kf|To]s dlxgf ;dfKt ePsf] @% lbgleq bflvfnf ug'{kg]{ Joj:yf 5 . sfof{non] cfos/ P]gdf



cf}/fjgL ufpF ljsf; ;ldlt tkm{

23. 36L cfos/ s§f u/]sf] M cfos/ P]g, @)%* sf] bkmf ** cg';f/ h'g;'s} eQfdf !% k|ltzt

s/ s§f ug'{kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.%.! df >fj0f dlxgfsf] tna eQf ;d]t

?=!,)@,^&@.$) e'QmfgLdf cGb' rf}w/L nufot lgDg $ hgfsf] dfl;s eQf e'QmfgLdf !$

k|ltzt dfq clu|d s/ s§L u/]sf]n] $ hgfsf] gk'u ! k|ltzt ?=^#).– c;'n ug'{kb{5 .

24. cfos/ s§f gu/]sf] M cfos/ P]g, @)%* sf] bkmf **-!_ cg';f/ ;]jf z'Nssf] e'QmfgLdf !%

k|ltzt s/ s§f ug'{kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.!).!& df lh=P;=>]i7 P08

Pzf]l;P6\;sf] kfg g+=#)!)#!@%% lanaf6 ut cfly{s jif{ @)&@.&# sf] n]vfk/LIf0f z'Ns

?=#),))).– e'QmfgL ubf{ cfos/ s§f u/]sf] 5}g . o;/L cfos/ P]g cg';f/ s§f ug'{kg]{ cfos/

/sd s§f gu/L e'QmfgL u/]df pQm cfos/ /sd ?=$%)).– c;'n x'g'kb{5 .

25. cfos/ s§f gu/]sf] M cfos/ P]g, @)%* cg';f/ eQf /sddf !% k|ltzt cfos/ s§f ug'{kg]{

Joj:yf 5 . sfof{non] @)&#.!!.!% df ldlt @)&#.(.$ sf] ufpF kl/ifb\sf] lg0f{on]

uf=lj=;=;lrj of]u/fh lg/f}nfnfO{ dfl;s eQf ?=%,))).– lbg] lg0f{o eP cg';f/ lghnfO{

?=$),))).– e'QmfgL lbPsf]df ! k|ltztdfq s/ ?=$)).– s§f u/]sf] 5 . o;/L cfos/ P]gdf

ePsf] Joj:yf cg';f/ cfos/ ?=^))).– s§f ug'{kg]{df ?=$)). dfq s§f u/]af6 gk'u s/

/sd 5'6 ePsf] ?=%,^)).– c;'n x'g'kb{5 .

26. ef8f s/ s§f gePsf] – cfos/ P]g, @)%* cg';f/ ef8f /sd e'QmfgLdf !) k|ltzt ef8f s/

s§f ug'{kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.(.!! df xl6of Joj:yfkg ug]{ sfo{df

PS;fe]6/ k|of]u u/]afkt k|lt306f ?=@,%)).– n] # 306fsf] ?=&,%)).– e'QmfgL u/]sf]df ef8f

s/ s§f gu/L /sd e'QmfgL u/]sf] 5 o;/L cfos/ P]gdf ePsf] Joj:yf cg';f/ ef8df

ef8fs/ afkt ef8f e'QmfgLsf] !) k|ltztn] nfUg] s/ ?=&%).– s§f gu/L e'QmfgL u/]sf] /sd

c;'n x'g'kb{5 .

27. cdfgtaf6 lgdf{0f sfo{ u/]sf] M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod (*-!_ df

cdfgtaf6 lgdf{0f sfo{ u/fpg Ps tx dflysf] clwsf/Lsf] k"j{:jLs[lt lng'kg]{ Joj:yf 5 .

sfof{non] ldlt @)&$.#.( df ?=!),)*,&#*.– sf] nfutdf uf=lj=;=ejg lgdf{0f sfo{

cdfgtaf6 lgdf{0f sfo{ u/L vr{ n]v]sf]df lgodfjnLdf ePsf] Joj:yf cg';f/ Ps tx dflysf]

clwsf/Laf6 k"j{:jLs[lt lnOsf] kfOPg . o;/L lgodfjnLdf ePsf] Joj:yfsf] kfngf gu/L

?=!),)*,&#*.– vr{ n]v]sf] /sd lgod;Ddt\ b]lvPg .

28. clen]v cBfjlws a]u/ vr{ M sfof{non] o; jif{ ;fdflhs ;'/Ifftk{m -afn ;+/If0f ;d]t_

?=&*,^&,^)).– vr{ u/]sf] b]lvG5 . e'QmfgL kfpg] JolQmsf] e/kfO{sf cfwf/df rf}dfl;s ?kdf

e'QmfgL ePsf] /sdsf ;DaGwdf nfeu|fxLsf] kmf]6f] ;lxtsf] clen]v cBfjlws u/]sf] ljj/0f /

Joj:yfksLo ;"rgf k|0ffnL MIS df ljtl/t ;+Vof ;dfj]z u/L jf:tljs nfeu|fxLn] ljtl/t

;'ljwf k|fKt u/]sf] clen]v cBfjlws u/L /fVg'kg]{ b]lvG5 .

29. gfkL lstfj cBfjlws a]u/ vr{ M sfof{non] o; jif{ k"FhLut vr{tk{msf] e'QmfgL u/L ljleGg

ljsf; lgdf{0fsf] sfo{ ;DkGg u/L e'QmfgL ePsf] 5 . nfut Oli6d]6sf cfwf/df k"/f ePsf]

sfdsf] b/ ljZn]if0f tyf sfdsf] dfkg ug]{ gfkL lstfa cBfjlws u/L /fVg'kg]{df /fv]sf]

kfOPg .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=( nfv (^ xhf/ a]?h" dWo] c;'n ug'{kg]{ ?=$( xhf/, lgoldt ug'{kg]{

?=@ nfv %) xhf/ / k]ZsL afFsL ?=^ nfv (& xhf/ /x]sf] 5 .



jh"{ ufpFkflnsf


ut jif+sf] df}Hbft ?-& nfv *! xhf/ / of] jif+ cfo ?-% s/f]8 !! nfv (& xhf/ ;d]t ?-%

s/f]8 !( nfv &* xhf/ cfDbfgL ePsf]df ?-$ s/f]8 *# nfv @^ xhf/ vr+ eO+ ?-#^ nfv %@ xhf/


1. jflif{s vl/b of]hgf tof/ gu/]sf] M ;fj{hlgs lgsfon] jflif{s b; nfv ?k}+ofFeGbf a9L /sdsf] vl/b

ug'{kg]{ ePdf cfufdL cfly{s jif{sf] cg'dflgt jflif{s sfo{qmd tyf ah]6 tof/ ubf{ cfufdL cfly{s

jif{df ug]{ jflif{s vl/b of]hgf tof/ ug'{kg]{ Joj:yf 5 . sfof{non] of] aif{ ?= @$,%),))).–==sf] vl/b


sfo{df kf/blz{tf/;doa4tfsf nflu vl/b of]hgf cfazos kg]{ ePsf]n] lgoddf ePsf] Joa:yf

kfngf x'g'kb{5 .

2. dfn;fdfgsf] nfut cg'dfg tof/ gu/]sf] M ;fj{hlgs lgsfon] dfn;fdfgsf] :k]l;lkms]zgsf] cwLgdf

/xL nfut cg'dfg tof/ ug'{kg]{ Joj:yf 5 . sfof{non] nfut cg'dfg tof/ gu/L dfn;fdfg vl/b

u/]sf] kfO{of] . sfof{non] nfut cg'dfg tof/ u/L vl/b ug]{tkm{ Wofg lbg'kb{5 .

3. a]?h' clen]v / km5of}{6M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] ldlt 2073/12/25 sf] cfly{s

sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf] bkmf !& adf]lhd ufpFkflnsf tyf

gu/kflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldlt tyf gu/kflnsfsf] gfddf /x]sf] k]ZsL

tyf a]?h' clen]v ;dfof]hg ePsf] ufpFkflnsf jf gu/kflnsfdf sfod u/L lgodfg';f/ k]ZsL

km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kb{5 . uf+p lasf; ;ldlt, ufp+kflnsf, gu/kflnsfdf a]?h'

clen]v, k]ZsL af+sLsf] laa/0f tyf ;f] sf] km5of}{6 \sf] clen]v /x]sf] kfO{Pg .

4. sf/f]af/sf] n]vf M cfly{s sfo{ljlw P]g, @)%%tyf :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$

cg';f/ k|rlnt sfg'g adf]lhd k|fKt x'g cfPsf] cfDbfgL /sdsf] n]vf bf]xf]/f] n]vf+sg k|0ffnLdf

cfwfl/t /xL /fVg'kg]{ Joj:yf /x]sf]df ;fljs ltg ufpF ljsf; ;ldlt tyf jt{dfg ufpFkflnsfn] ;d]t

k|fKt x'g cfPsf] ;|]:tfsf] bf]xf]/f] n]vf k|0ffnLdf n]vf+sg u/]sf] b]lvPg . ctM ufpFkflnsfnfO{ k|fKt x'g]

cfo /sdsf] bf]xf]/f] n]vfk|0ffnLsf] cfwf/df clen]v /fVg'kb{5 .

5. ;jf/L ;fwg ef8f M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf]] kqfg';f/ :yfgLo hgk|ltlglw

gePsf] cj:yfdf ;d]t ;jf/L ;fwg ef8fdf lnO{ r'gfjdf pkof]u ug]{ u/]sf]n] o:tf] ;jf/L ;fwg

ef8fdf lng gkfpg] dGqfnosf] k/Lkq ljk/Lt sfof{non] ;jf/L ;fwg ef8fdf lnO{ ?==#,%$,*#*=.=

vr{ u/]sf] b]lvof] . o:tf] vr{df lgoGq0f ug'{kg]{ b]lvG5 .

6. gkfpg] a}7s eQf vr{ n]v]sf] M ldlt @)&$.@.!& df cy{ dGqfno sfo{ ;+rfng lgb]{lzsf @)&#

cg';f/ Pp6} lgsfo / cGtu{tsf sd{rf/Lx?dfq j;]/ u/]sf] a}7ssf] a}7s eQfsf] vr{ n]Vg gldNg]df

sfof{nosf kbflwsf/Lx? nfO{ dfq a;L ljleGg ljifodf 5nkmn u/]sf] egL a}7s j:bfsf] a}7s eQf

egL lgDg /sd e'QmfgL u/]sf] /sd ? =!),@)).–c;'n ug'{ kb{5 .

7. 36L cfos/ s6\6L u/]sf] M cfos/ P]g @)%* cg';f/ eQf /sddf !% k|ltzt cfos/ s6\6f ug'{ kg]{

Joj:yf 5 . sfof{non] @)&$.#.!( df len]h k|f]KfmfO{n tof/ u/]sf] egL x]Ny ldzg g]kfn :+u ldlt

@)&$.!.@^df ;Demf}tf u/L ?=#,)),))).– vr{ n]v]sf] dWo] @ hgf sdrf/LNffO{ oftfoft vr{ egL

b}lgs ?=#%)).– sf b/n] !* lbgsf] ?=^#,))).– n] ?= !@^,))).– vr{ n]v]sf] 5 . cfos/ P]g

cg';f/ pQm e'QmfgLsf] !% k|ltztn] ?=!*,()).– s/ s6\6f ug'{ kg]{df !=% k|ltzt sf b/n]

?=!*().– dfq s/ s6\6f u/]jf6 gk'u s/ /sd ?=!&,)!).– c;'n x'g' kb{5 .

7.1. 36L cfos/ s6\6L u/]sf] M cfos/ P]g @)%* sf] bkmf *(-!_ cg';f/ ?=%) xhf/ eGbf a9Lsf]

e'QmfgLdf !=% k|ltzt cfos/ s6\6f ug'{ kg]{ Joj:yf 5 . sfof{non] ldlt @)&$.@.@^ df k'/fgf] ejg

/+u/f]ug u/]sf] egL gf=;'= c?0f s'df/ /fosf] gfddf /x]sf] k]ZsL /sd km5\of}{6 u/]sf]df ljleGg

;fdfg v/Lb u/L ?=!)),$)). vr{ n]v]sf]df cfos/ P]gdf ePsf] Joj:yf cg';f/ !=% k|ltzt s/

/sd ?=!%)^. s/ s6[L gu/L e'QmfgL u/]jf6 pQm s/ jfktsf] /sd c;'n x'g' kb{5 .

/fdu+h a]nul5of ufpFljsf; ;ldlt tkm{

8. ;|f]tdf s/ s§L gu/]sf] M cfos/ P]g @)%* / lgodfjnL @)%( df Joj:yf eP adf]lhd e'QmfgL

ubf{sf] avt ;|f]tdf s/ s§L u/L e'QmfgL ug'{ kg]{df ljleGg ef}r/ / ldlt jf6 ljleGg dfn;dfg

v/Lbsf] e'QmfgLdf !=%Ü sf b/n] s/s§L u/L e'QmfgL gu/]sf] x'bfF e'QmfgL /sd ?=!#,!),&*).–sf]

nfUg] cfos/ /sd ?=!(,^^!.– c;'n x'g' kb{5 .






/fVg'kg]{ Joj:yf 5 . sfof{non] #@ ldlt @)&#.!!.@% jf6 clkm; ;fdfgx? v/Lb u/L ?= =!(,(^). df

vr{ n]v]sf]df ;f] sf] lhG;L bflvnf u/]sf] 5}g .

10. aLn e/kfO{ j]u/ vr{ M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf] lgod

(-@_ df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] ljleGg uf]=ef}= g+ /

ldlt ?= @@,**).– vr{ n]v]sf]df ;f] vr{ sf] k|df0f sfuhft ;+nUg gu/L vr{ n]v]sf] 5 . o;/L

lgodfjnLdf ePsf] Joj:yf cg';f/ vr{sf] k|df0f k]z x'g kg]{ cGoyf pQm /sd c;'n x'g' kb{5 .

11. s=;= sf]if bflvnf M sd{rf/Lx?sf] kfl/>ldsaf6 s§L ul/Psf] s=;=sf]if jfktsf] /sd tnadf

e'QmfgL ubf{ s} cj:yfdf a}+s bflvnf ug'{ kg]{df cfly{s jif{sf] cGtdf dfq bflvNff ug]{ u/]sf] 5 .

12. ;|f]tdf s/ s§L M cfos/ P]g @)%* / lgodfjnL @)%( df ePsf] Joj:yf adf]lhd ;|f]taf6 s§L

ul/Psf] s/ csf]{ dlxgfsf] @% ut] leq a}sdf bflvnf ug'{ kg]{df cfly{s jif{sf] cGtdf dfq bflvfnf

ug]{ u/]sf] 5 . o;/L cfos/ P]gdf ePsf] Joj:yf cg';f/ tf]lsPsf] cjlw leq} s/ /sd a}sdf

bflvnf ug'{ kb{5 .



lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . sfof{non] ut ljut jif{sf] ljleGg #^ JoQmLsf] gfddf

k]ZsL afsL /sd ?=(,!),^%#.%# km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL km5\of}{6 x'g'kb{5 .

cd8"jf ufp ljsf; ;ldlt tkm{

14. ;|f]tdf s/ s§L gu/]sf] M lgDg ef}r/ gDa/x?af6 ePsf] e'QmfgLdf e'QmfgL ubf{ s} jvt ;|f]tdf s/

s§L u/L e'QmfgL ug]{ Joj:yf cfos/ P]g @)%* Pj+ lgodfjnL @)%( df eP klg ;f] adf]lhd

gu/]sf]n] ;DalGwt kmd{jf6 pQm s/ jfkt nfUg] /sd ?=%*&.– s/c;'n x'g' kb{5 .{

15. e/kfO{ j]u/ vr{ – :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf] lgod (-@_

df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] lgDg uf]=ef}= g+ / ldlt

lgDg cg';f/ vr{ n]v]sf]df ;f] vr{ sf] k|df0f sfuhft ;+nUg gu/L ?=$$,))).– vr{ n]v]sf] 5 .

o;/L lgodfjnLdf ePsf] Joj:yf cg';f/ vr{sf] k|df0f k]z x'g'kb{5 .

16. s=;+=sf]if bflvnf – sd{rf/Lx?sf] kfl/>ldsaf6 kfl/>lds e'QmfgL ubf{sf] avt s§L ul/Psf] s=;+=

sf]if jfktsf] /sd e'QmfgL ubf{s} avt a}+s bflvnf ug'{ kg]{df aiff{Gtdf dfq ug]{ u/]sf]n] sd{rfl/x?

s=;+=sf]if jfkt s§L ePsf] /sdaf6 kfpg] Aofhaf6 alGrt x'g uPsf]n] kfl/>lds e'QmfgL ubf{ s}

jvt pQm /sd a}+s bflvnf ug'{kg]{ .

17. 6'qmf 6'qmf kf/L vl/b u/]sf] M ;fj{hlgs vl/b P]g @)^# adf]lhd sfof{nonfO{ cfjZos ePsf]

;fdfgsf] jflif{s vl/b sfo{qmd th'{df ul/ vl/b ug'{ kg]{df sfof{non] k6s k6s ;fdfg v/Lb u/]sf]

5 .

18. k]ZsL /sd c;'n pk/ km5\of}{6 gePsf] M ljutjif{x? b]lv ljleGg @* JolQm÷;+:yfx?sf] gfddf /xL

cfPsf] /sd ?=&$#,&@*.)! a/fa/sf] kZsL /sd c;'n pk/ km5\of}{6 gePsf]n] k|rlnt sfg'g

adf]lhd c;'n k5\of}{6 ul/g' kb{5 .

19. w/f}6L lx;fj M n]vfkl/If0f ubf{sf] cj:yf;Dd w/f}6L jfkt k|fKt ePsf] /sd dWo] /sd ?=%,!(,*)!.–

gub df}Hbftsf] ?kdf u0f]z k|;fb rfkfufO{ ;Fu /x]sf] cf=n]=k= k|ltj]bgaf6 b]lvPsf] / pQm /sd a}+s

bflvnf eof] ePg n]vf kl/If0fsf] cjwL ;Dd ;f] sf] ljj/0f k]z x'g gcfPsf]n] ;f] a}+s bflvnf

gePsf] eP cljnDj a}+s bflvnf u/L cfDbfgL afF8\g' kg]{ b]lvG5 .

cdfxLa]Nxf ufpFljsf; ;ldlt




/fVg'kg]{ Joj:yf 5 . sfof{non] !% ldlt @)&#.*.@# jf6 clkm; ;fdfgx? v/Lb u/L ?=@^,*($.

vr{ n]v]sf]df ;f] sf] lhG;L bflvnf u/]sf] 5}g .



lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . sfof{non] ut ljut jif{sf] ljleGg #& JoQmL tyf ;+3

;+:yfsf] gfddf k]ZsL afsL /sd ?=!!,!%.$&$.*) km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL







bflvnf ug'{ kb{5 .




;fdfgsf] jflif{s vl/b sfo{qmd th'{df ul/ vl/b ug'{ kg]{df sfof{non] k6s k6s dfn;fdfg v/Lb

u/]sf] 5 .

lrd8L ufp ljsf; ;ldlt tkm{

25. ;|f]tdf s/ s§L gu/]sf ] M cfos/ P]g @)%* / lgodfjnL @)%( df Joj:yf eP adf]lhd e'QmfgL

ubf{sf] avt ;|f]tdf s/ s§L u/L e'QmfgL ug'{ kg]{df lgDg ef}r/x?af6 ePsf] e'QmfgLdf !=%Ü sf b/n]

s/s§L u/L e'QmfgL gu/]sf] x'bfF e'QmfgL /sd ?=$,%!,#(&.–sf] e'QmfgLsf] cfos/ jfkt nfUg] s/

/sd ?=^,&&!. –c;'n x'g' kb{5 .



lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . sfof{non] ut ljut jif{sf] ljleGg # ljleGg JolQmsf]

gfdsf k]ZsL afsL /sd ?=!,%&,))). km5\of}{6 u/]sf] gb]lvPsf]n] lgodfg';f/ k]ZsL km5\of}{6

x'g'kb{5 .




bflvnf ug'{ kb{5 .




;fdfgsf] jflif{s vl/b sfo{qmd th'{df ul/ vl/b ug'{ kg]{df sfof{non] k6s k6s dfn;fdfg v/Lb

u/]sf] 5 .

30. w/f}6L lx;fa M ljleGg & JoQmLsf] gfddf /fv]sf] w/f}6L /sd ?=@&,((!. –cfDbfgLdf afF9\g' kg]{

k|s[tLsf] b]lvPsf]n] ;f] nfO{ cfDbfgL afwL 3/f}6L vftf cBfjlws ug'{ kg]{ b]lvG5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=!) nfv #) xhf/ a]?h" /x]sf] dWo] c;'n ug'{kg]{ ?=$) xhf/ lgoldt

ug'{kg]{ ?=( nfv () xhf/ /x]sf] 5 .



ef]qmfxf ufpkflnsf

n]vfk/LIf0f k|ltjb]g

ut jif+sf] ?-! nfv * xhf/ / of] jif+ cfo ?-% s/f]8 @@ nfv ^! xhf/ ;d]t ?-% s/f]8 @#

nfv ^( xhf/ cfDbfgL ePsf]df ?-$ s/f]8 &) nfv *! xhf/ vr+ eO+ ?-%! nfv ** xhf/ df}Hbft

/x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf pNn]Vo Joxf]/f lgDgfg';f/ 5g\M

1. jflif{s vl/b of]hgf tof/ gu/]sf] M ;fj{hlgs lgsfon] jflif{s b; nfv ?k}+ofFeGbf a9L /sdsf]

vl/b ug'{kg]{ ePdf cfufdL cfly{s jif{sf] cg'dflgt jflif{s sfo{qmd tyf ah]6 tof/ ubf{ cfufdL

cfly{s jif{df ug]{ jflif{s vl/b of]hgf tof/ ug'{kg]{ Joj:yf 5 . sfof{non] of] aif{

?=#@,)),))).– sf] vl/b sfo{ u/]sf]df jflif{s vl/b of]hgf tof/ u/]sf] gkfOPsf]n] lgodsf]

kfngf ePsf] b]lvPg . vl/b sfo{df kf/bzL{tf / ;doa4tfsf nflu vl/b of]hgf cfazos kg]{

ePsf]n] lgoddf ePsf] Joa:yf kfngf x'g'kb{5 .



dfn;fdfg vl/b u/]sf] kfO{of] . sfof{non] nfut cg'dfg tof/ u/L vl/b ug]{tkm{ Wofg

lbg'kb{5 .


cfly{s sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf] bkmf !& adf]lhd


gfddf /x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] ufpFkflnsf jf gu/kflnsfdf sfod u/L

lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kb{5 . uf+p lasf; ;ldlt, ufp+kflnsf,

gu/kflnsfdf a]?h' clen]v, k]ZsL af+sLsf] laa/0f tyf ;f] sf] km5of}{6 \sf] clen]v /x]sf]

kfO{Pg .

4. sf/f]af/sf] n]vf M cfly{s sfo{ljlw P]g, @)%%tyf :yfgLo lgsfo cfly{s k|zf;g lgodfjnL,


k|0ffnLdf cfwfl/t /xL /fVg'kg]{ Joj:yf /x]sf]df ;fljs ltg ufpF ljsf; ;ldlt tyf jt{dfg

ufpFkflnsfn] ;d]t k|fKt x'g cfPsf] ;|]:tfsf] bf]xf]/f] n]vf k|0ffnLdf n]vf+sg u/]sf] b]lvPg . ctM


ef]qmfxfuf= uf=lj=;=tkm{

5. 36L df}Hbft lhDd]jf/L ;f/]sf] M ut cfly{s jif{sf] n]vfk/LIf0f k|ltj]bg cg';f/ ?=!,#&,!^$.%(

df}Hbft /x]sf] / ;f]xL /sd o; cfly{s jif{df lhDd]jf/L ;fg'{ kg]{df sfof{non] ? !,)&,^&$.^!

dfq lhDd]jf/L ;f/]jf6 36L lhDd]jf/L ;f/sf] /sd ?=@(,$*(.(* ;DjlGwt kbflwsf/Ljf6 c;'n

ug'{kb{5 .

6. cfos/ /sd s§f gu/]sf] M cfos/ P]g @)%* sf] bkmf *(-!_ cg';f/ e'QmfgLsf] s"n /sddf

!=% k|ltztsf b/n] s/ s§L ug'{kg]{ Joj:yf 5 . sfof{non] ljleGg ;fdfg v/Lb ubf{sf] e'QmfgL

vr{ n]v]sf]df cfos/ P]g cg';f/ s/ s§f u/]sf] 5}g . o;/L cfos/ P]gdf ePsf] Joj:yf

cg';f/ s§f ug'{kg]{ cfos/ /sd s§f gu/L e'QmfgL ePaf6 s§f ug{ 5'6 ePsf] cfos/ /sd

?=(,@@$.*) c;'n x'g'kb{5 .

7. ljn e/kfO{ a]u/ vr{ M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ df vr{ ubf{ vr{sf]

ljne/kfO ;lxt n]vf /fVg'kg]{] pNn]v 5 . sfof{non] %) af6 ljsf; s'df/ /hsnfO{ e|d0f vr{

afkt ?=@%,))).– e'QmfgLubf{ e|d0f cfb]z, e|d0f etfsf] lansf ;fy} xjfO{ hxfhsf] l6s6 a]u/

e'QmfgL u/]sf]] 5 . o;/L lgodfjnLdf ePsf] Joj:yf cg';f/ vr{sf] ljn e/kfO{ a]u/ vr{ n]v]sf]

/sd ?=@%,))).– c;'n ug'{kg]{ b]lvG5 .

8. clGtd d"NofÍg a]u/ vr{ M lgdf{0f sfo{sf] vr{ n]Vbf ;f] sfo{sf] gfkhfFr u/L k|fljlws ljn tyf

clGtd d"NofÍg ;d]t x'g'kb{5 . sfof{non] ljleGg ef}=g+= / ldltaf6 ljleGg lgdf{0f sfo{ u/]sf]

egL ?= !,@*,))). vr{ n]vsf]df ;f]sf] k|fljlws d"NofÍg tyf clGtd d"NofÍg u/]sf k|ltj]bg

k]z u/]sf] 5}g . o;/L lgdf{0f sfo{sf] k|fljlws d"NofÍg tyf clGtd d"NofÍg sf] cfjZs k|df0f

k]z x'g' kb{5 .

9. s/ s§L /sd a}s bflvnf M cfos/ P]g, @)%* sf] bkmf ()-!_ cg';f/ s§f ul/Psf] /sd Kf|To]s

dlxgf ;dfKt ePsf] @% lbgleq bflvfnf ug'{kg]{ Joj:yf 5 . sfof{non] cfos/ P]gdf ePsf]



Joj:yf cg';f/ tf]lsPsf] ;dodf s/ s§L /sd a}s bflvnf gu/L jif{sf cGtdf dfq cfos/

bflvnf ug]{ ul/Paf6 P]gdf ePsf] Joj:yfsf] kfngf u/]sf] kfOPg .

g/l;Fxuf ufp ljsf; ;ldlt

10. 36L df}Hbft lhDd]jf/L ;f/]sf] M ut cfly{s jif{sf] n]vfk/LIf0f k|ltj]bg cg';f/ ?=(*,%!!.^%

df}Hbft /x]sf] / ;f]xL /sd o; cfly{s jif{df lhDd]jf/L ;fg'{ kg]{df sfof{non] ?=^^&.– dfq

lhDd]jf/L ;f/]jf6 36L lhDd]jf/L ;f/sf] /sd ?=(&,*$$.^% ;DjlGwt kbflwsf/Laf6 c;'n

ug'{kb{5 .

11. cfos/ /sd s§f gu/]sf] M cfos/ P]g, @)%* sf] bkmf *(-!_ cg';f/ e'QmfgLsf] s"n /sddf

!=% k|ltztsf b/n] s/ s§L ug'{kg]{ Joj:yf 5 . sfof{non] ljleGg ef}=g+= / ldltaf6 ljleGg

;fdfg v/Lb ubf{sf] e'QmfgL vr{ n]v]sf]df cfos/ P]g cg';f/ s/ s§f u/]sf] 5}g . o;/L cfos/

P]gdf ePsf] Joj:yf cg';f/ s§f ug'{kg]{ cfos/ /sd s§f gu/L e'QmfgL ePjf6 s§f ug{ 5'6

ePsf] cfos/ /sd ?=!,#**.$( c;'n x'g'kb{5 .



lgodfjnLn] tf]s]sf] Dofbleq km5\of}{6 ug'{kg]{ Joj:yf 5 . pQm k]ZsL lgod !() cg';f/

cfjZos sf/afxL u/L c;'n km5\of}{6 ug'{kb{5 . of] jif{ ljleGg sfdsf] nflu !! ljleGGf

JolQmnfO{ lbPsf] k]ZsL ?=&,@@,#$)=.– @)&$ cfiff9 d;fGt;Dd km5\of}{6 u/]sf] gb]lvFbf j8f

vftfdf /x]sf] /sd ufpFkflnsfdf lkmtf{ ug'{kg]{ / JolQm jf ;+:yfnfO{ lbPsf] k]ZsL lgodfjnLsf]

Joj:yf cg';f/ cfjZos sf/afxL u/L km5\of}{6 ug'{kb{5 .

13. s/ s§L /sd a}s bflvnf – cfos/ P]g, @)%* sf] bkmf ()-!_ cg';f/ s§f ul/Psf] /sd Kf|To]s

dlxgf ;dfKt ePsf] @% lbgleq bflvfnf ug'{kg]{ Joj:yf 5 . sfof{non] cfos/ P]gdf ePsf]

Joj:yf cg';f/ tf]lsPsf] ;dodf s/ s§L /sd a}s bflvnf gu/L jif{sf cGtdf dfq cfos/

bflvnf ug]{ ul/Paf6 P]gdf ePsf] Joj:yfsf] kfngf u/]sf] kfOPg .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=!) nfv !# xhf/ a]?h" /x]sf] dWo] c;'n ug'{kg]{ ?=! nfv ^# xhf/,

lgoldt ug'{kg]{ ?=! nfv @* xhf/ / k]ZsL ?=& nfv @@ xhf/ /x]sf] 5 .



xl/gu/f ufpFkflnsf


ut jif+sf] df}Hbft ?-@) nfv $ xhf/ / of] jif+ cfo ?-& s/f]8 ($ nfv @! xhf/ ;d]t ?- *

s/f]8 !$ nfv @% xhf/ cfDbfgL ePsf]df ?-^ s/f]8 ^* nfv *) xhf/ vr+ eO+ ?-! s/f]8 $% nfv $%


1. n]vfk/LIf0f M :yflgo lgsfo cfly{s k|zf;g ;DjlGw lgofdfjnL @)^$ cg';f/ :yflgo lgsfon]


Joj:yf 5 . of] jif{ cfly{s laj/0faf6 ;+3Lo k"jf{wf/ ljsf; sfo{qmd jfkt ?= !,)),)),)))÷–

k|fKt ePsf]df ?=#%,#^,$%$÷– vr{ ePsf] 5 . lhNnf ;dGjo ;ldlt dfkm{t lgsf;f k|fKt x'g] cGo

/sdsf] Psd'i6 cfo Joo k]z u/]sfn] cfDbfgL tyf vr{ auL{s/0f u/L cfo Joo k]z x'g cfPg .

ufpFkflnsfaf6 j8fx?df b]xfo cg';f/?= #,(*,^(,$%!÷– lgsf;f uPsf] b]lvG5 . o;}u/L

ufpFkflnsfsf] cfGtl/s cfo ;d]t v'n]sf] b]lvPg . ;fljsf ufpF ljsf; ;ldltx?sf] cfGtl/s cfo

klg d'nvftfdf b]vfPsf] 5}g . ;fy} ;fljs uflj;x?n] cfkm} cfDbfgL u/L j8f sfof{no vftfdf hDdf

u/L vr{ u/]sf] b]lvof] . uflj;x?n] u/]sf] cfDbfgL cfo Joo ljj/0fdf ;dfj]z u/]sf] 5}g .


ljsf; ;ldltsf] sfof{non] cfˆgf] cfDbfgLsf] /sd cfufdL cfly{s jif{sf nflu lhDd]jf/L ;f/L n]vf

/fVg'kg]{ Joj:yf 5 . of] jif{ sfof{non] o; cfly{s jif{sf] cGTo;Dddf ;|]:tf / a}+s cg';f/ d"n sf]if

vftfdf ?=!,$%,$$,&%#÷ b]lvPsf] 5 .

3. of]hgf 5gf}6 / sfof{GjogM :yfgLo :jfoQ zf;g P]g @)%% tyf lgodfjnL @)%^ adf]lhd :yfgLo

lgsfon] ;+rfng ug]{ of]hgf 5gf}6 tyf sfof{Gjogdf ;dfa]zL, kf/blz{tf / ufpF kl/ifbaf6 kfl/t

x'g' kg]{df of]hgf 5gf}6 tyf sfof{Gjog ;DaGwdf k|utL k|ltj]bg k]z gePsfn] kl/ifbaf6 kfl/t

gePsf of]hgf ;+rfng u/]sf] ljZn]if0f ug{ ;lsPg . ;DkGg of]hgf pkef]Qmf ;ldltdf x:tfGt/0f

ePsf] b]lvPg .

4. lhG;L / ;DklQ ;+/If0f / x:tfGt/0f M ;fljssf s'g} klg ufFp ljsf; ;ldltx?n] ;DklQsf] clen]v

Jojl:yt u/]/ ufFpkflnsfdf lhG;L x:tfGt/0f u/]sf] b]lvPg . ;fljs ;a} ufpFkflnsfx?df /x]sf]

lhG;L / ;DklQsf] clen]v Jojl:yt u/L uFfpkflnsfdf x?tfGt/0f ug'{ kb{5 .

5. cfGtl/s lgoGq0f k|0ffnLM :yfgLo :jfoQ zf;g P]g @)%%, tyf lgodfjnL @)%^, :yfgLo lgsfo


nufotdf cfGtl/s lgoGq0f k|0ffnL k|efjsf/L agfpg' kg]{ Joj:yf 5 . sfof{non] sfo{/t sd{rf/Lsf]

sfo{ ljj/0f agfO{ sfof{Gjog gu/]sf], nfut cg'dfg tof/ gu/]sf], e|d0f clen]v Jojl:yt gePsf],

e|d0f k|ltj]bg tof/ gu/]sf] , vl/b of]hgf gagfPsf], ;+lIfKt jflif{s k|ltj]bg tof/ gu/]sf], 6'qmf kf/L

vl/b u/]sf] cflb cj:yf /x]sf] 5 . sfdsf] k|s[ltcg';f/ cfGtl/s lgoGq0f k|0ffnL tof/ u/L sfo{

;DkfbgnfO{ lgoGq0f, ldtJooL / kf/bzL{ Pj+ e/kbf]{ agfpg' kb{5 .

6. ;fj{hlgs k/LIf0f M :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod !%^ df pkef]Qmf

;ldltn] u/]sf sfdsf] nfut d"No, sfo{:yn, nfu]sf] /sd pkef]Qmf ;ldltsf kbflwsf/Lsf] gfd

gfd];L, sfo{ z'? ug]{, ;DkGg ug]{ ldlt ;d]t v'Ng] u/L ;DjlGwt sfo{ :yndf ;fj{hlgs k/LIf0f

u/]sf] k|ltj]bg ;DjlGwt :yfgLo lgsfodf k|:t't ug'{ kg]{ Joj:yf 5 . pkef]Qmf ;ldltjf6 ;+rflnt

of]hgfsf] km/kmf/s ubf{ k|fljlws gfkhfFr u/]sf] ldlt tyf sfo{ ;DkGg k|ltj]bgdf sfo{ ;DkGg

ePsf] ldlt ;a} of]hgfdf vf]Ng] gu/]sf], pkef]Qmf ;ldltjf6 ePsf] sfdsf] ;j} of]hgf ;fj{hlgs

k/LIf0f u/]sf] k|ltj]bg k|:t't ug]{ u/]sf] b]lvPg . o;jf6 lgwf{l/t ;dodf kf/bzL{ ?kdf u'0f:t/o'Qm

sfo{ ;DkGg ePsf] 5, b]vfPsf vr{sf ljn e/kfO{ ;lx / oyfy{ 5g\ elg ljZj:t x'g] cfwf/

b]lvb}g . pkef]Qmf ;ldltjf6 ePsf] ;a} sfo{sf] ;fj{hlgs k/LIf0f u/fO{ To;sf] k|ltj]bg ;DjlGwt

lgsfodf k|:t't ug]{ tyf lgoddf ePsf] Joj:yfsf] k"0f{ ?kdf kfngf u/fpg' kb{5 .

7. pkef]Qmf ;ldlt kl/rfng M ;fljs ufFp ljsf; ljsf; ;ldlt4f/f ;+rflnt ?= ! s/f]8 ;Ddsf]

sfd :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod !%% df pkef]Qmf ;ldlt4f/f u/fpg

;Sg] k|fjwfg 5 . ;f] lgod jdf]lhd of]hgf tyf sfo{qmdx? ljsf; of]hgfjf6 k|ToIf nfe kfpg]

JolQmx? dWo]jf6 lhNnf ljsf; ;ldltn] ;DjlGwt lgsfosf] ;d]t k/fdz{ lnO{ pkef]Qmf ;ldlt u7g

u/fpg' kg]{, ;f]xL lgodfjnLsf] lgod @)* n] Joj:yf u/]sf] b]lvG5 . lgodfjnLsf] lgod @)% df

sfo{ ug]{ k|of]hgsf nflu ul7t pkef]Qmf ;ldlt :yfgLo lgsfon] ljifout ?kdf juL{s/0f / ;"rLs[t

u/L nut cBfjlws ug'{kg]{ Joj:yf /x]sf] 5 . sfof{non] of] jif{ clwsf+; of]hgf pkef]Qmf ;ldlt



dfkm{t u/fPtf klg o;/L of]hgf sfof{Gjog ug]{ pkef]Qmf ;ldlt dWo] pkef]Qmf ;ldltx?sf]

juL+s/0f / ;"rLs[t u/L nut /fv]sf] b]lvPg . pkef]Qmf ;ldltx?sf] btf{ tyf laifout ?kdf

auL{s/0f gul/bf cg'udgdf sl7gfO{ x'g], Pp6f pkef]Qmf ;ldltdf /x]sf kbflwsf/Lx? cGo pkef]Qmf

;ldltdf kbflwsf/L x'g], of]hgf ;dfKt x'g] lalQs} pkef]Qmf ;ldltsf] gfddf /x]sf] a}+s vftf aGb

x'g], h'g;'s} k|s[ltsf sfo{ Pp6} pkef]Qmf ;ldlt dfkm{t u/fpg], ;DkGg of]hgf u'0f:t/Lo gx'g], dd{t

;Def/ / lhDd]jf/L s;n] lng] eGg g;lsg] cj:yf /xG5 . lgodfjnLdf pNn]v eP cg';f/ cfufdL

lbgdf pkef]Qmf ;ldltx?sf] btf{ tyf ljifout ?kdf auL{s/0f u/L Jojl:yt u/fpg' kb{5 .




sfo{ljlw :jLs[t x'g' kb{5 . gu/kfnLsfsf] aflif{s sfo{qmd cg';f/ laleGg tflndx? ;~rfng ubf{

tflnd ;~rfng ;DaGwL lgb]{lzsf, sfo{lalw jf gd{; tof/ gu/L vr{ u/]sf] kfOof] . gu/kflnsfn]

tflnd ;~rfng ug{ :jLs[t gD;{ tof/ u/L vr{df Ps?ktf sfod ug'{ kg]{ b]lvG5 .

9. cfGtl/s n]vfk/LIf0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #! df :yfgLo

lgsfosf] cfo / Joosf] ;|]:tfsf] dfl;s ?kdf n]vf k/LIf0f ug]{, cfGtl/s n]vf k/LIf0faf6 b]lvPsf

Joxf]/fsf ;DaGwdf sfo{ ;DkGg u/]sf] ldltn] ;ft lbgleq k|d'v / ;lrjnfO{ k|ltj]bg k]z ug'{ kg]{

Joj:yf 5 . ufpFkflnsfsf] cfGtl/s n]vfk/LIf0f zfvfn] lgoddf Joj:yf eP adf]lhd dfl;s?kdf

cfGtl/s n]vfk/LIf0f gu/L cfly{s jif{sf] cGTodf dfq cfGtl/s n]vfk/LIf0f ug]{ u/]sf] kfOof] .

;dodf cfGtl/s n]vfk/LIf0f gx'Fbf lgodfjnL jf k|rlnt sfg"gsf] /Lt k'¥ofO{ vr{ u/] gu/]sf] olsg

u/L >]:tf cBfjlws ug]{ tkm{ sf/jfxL ePsf] b]lvPg . cfly{s jif{sf] cGTodf dfq cfGtl/s n]vf

k/LIf0f ubf{ cfly{s sf/f]af/sf] k|efjsf/L?kdf r]s hfFr x'g g;Sg] ;fy} cfly{s sf/f]jf/df cfpg

;Sg] ;Defljt hf]lvdnfO{ ;dod} Go"lgs/0f ug{ ;Sg] cj:yf b]lvPg . lgoddf ePsf] Joj:yf

cg';f/ dfl;s ?kdf cfGtl/s n]vfk/LIf0f u/L ;f] k|ltj]bg :yfgLo lgosf k|d'v / ;lrjnfO{

pknAw u/fO{ cfly{s sf/f]jf/sf] >]:tf cBfjlws u/fpg] tkm{ Wofg hfg' kb{5 .

10. tnjL k|ltj]bg M lghfdlt ;]jf P]g, @)$( sf] bkmf & v-@_ df lhNnfl:yt sfof{nosf sd{rf/Lsf]

;DalGwt sf]if tyf n]vf lgoGqs sfof{noaf6 tjnL k|ltj]bg kf; gu/fO{ tnj v'jfpg x'Fb}g eGg]

Joj:yf eP klg sfo{sf/L clws[t s[i0f axfb'/ sfsL{nfO{ ?=!,$#,!$!÷– tyf n]vfkfn e]ifd0fL

kf]v/]nnfO{ ?=!,)(,$@(÷– ;d]t ?=@,%@,%&)÷– -@)&# r}q b]vL @)&$ c;f/;Dd_ tnj e'QmfgL

ePsf] 5 . lgoddf ePsf] Joj:yf adf]lhd tnjL k|ltj]bg kfl/t gu/fO{ tnj e'QmfgL lbPsf]

lgod;Ddt b]lvPg .

11. ;f]em} vl/b M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod *% adf]lhd ;fj{hlgs vl/b P]g, @)^#

sf] bkmf $! sf] clwgdf /xL kfFr nfv ?k}ofF;Dd nfut cg'dfg ePsf] dfn;fdfg ;f]em} vl/b ug{

;lsg] / ;f]xL lgodsf] pklgod -!v_ df Ps cfly{s jif{df Ps} k6s jf k6s k6s u/L kfFr nfv

?k}ofF eGbf a9L /sdsf] dfn;fdfg ;f]em} vl/b ug{ ;lsg] 5}g eGg] Joj:yf 5 . o; sfof{non] of]

jif{ k'FhLut cg'bfg af6 ?=@&,*!,%$$.– sDKo'6/,kmlg{r/,df]6/ ;fO{lsn nufotsf ;fdfg vl/b sfo{

tf]lsPsf] ;LdfeGbf a9Lsf] ;f]em} vl/b u/]sf] b]lvG5 .sfof{non] lgodfjnLdf ePsf] Joj:yfsf] kfngf

x'g' kb{5 . vl/b sfo{nfO{ k|lt:kwL{ agfO{ ldtJooL 9+un] ;fdfg cfk'lt{ ug'{kg]{df ;f]em} vl/b ug'{

pko'Qm xf]Og . ;fj{hlgs vl/b sfo{nfO{ k|lt:kwL{ agfO{ ldtJooL 9+un] ;fdfg cfk'lt{ ug]{ tkm{

sfof{nosf] Wofg hfg' kb{5 .

a;Gtk'/ ufpFljsf; ;ldlt tkm+





?=!!,&*,))).– sf] ;Ssn lan ekf{O{ lhNnf ;dGjo ;ldtdf k]z u/]sf] egL n]vfk/LIf0fdf k]z



;ldltn] cfˆgf] If]qdf tf]lsPsf] b/df ga9 \g] u/L ufpF kl/ifbaf6 kfl/t b/df ljleGg k|sf/sf] s/x?

nufO{ cfly{s cj:yf ;jn agfpg ;Sg] / :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf]

cg';"rL $, % / ^ df s/sf b/sf] Joj:yf u/]sf] 5 . cfDbfgL ;DaGwdf b]lvPsf] Joxf]/f b]xfo

cg';f/ 5g\ .



14.1. ;flas uf=la=;=n] @)&# kmfNu'g;Dd dfnkf]taf6 ?=%@,$^&÷–, Joj;fo s/ ?=#,$$)÷–, l;kmfl/z

b:t'/ ?=%@,(&#÷– / kl~hs/0f af6 ?=!),%))÷– u/L hDdf ?=!,!(,#*)÷– dfq cfDbfgL u/]sf]

5 . ;f]afx]s cfGtl/s >f]ttkm{ cGo ;|f]taf6 cfDbfgL ug{ ;s]sf] 5}g .


dfnkf]t c;"nL ug{ afFsL 5 ;f]sf] nut /fv]sf] b]lvPg . h:n] ubf{ dfnkf]t aSof}tf /sd olsg ug{

;lsPg . uf=la=;=n] P]g tyf lgodfjnLdf Joj:yf eP adf]lhd s'g lzif{saf6 s] s;/L cfDbfgL ug{

;lsG5 ;f]sf] cWoog u/L cfGtl/s cfo a[l4 ug{ cfjZos k|of; ug'{kg]{ b]lvof] .


/l;bsf] z'? df}Hbft, cfDbfgL, vr{ / afFsL df}Hbft ;d]t b]lvg] u/L /l;b lgogq0f vftf g/fv]sf]n]

;f] vftf /fVg'kb{5 .

15. clu|d s/ M cfos/ P]g, @)%* sf] bkmf *( df 7]Ssf jf s/f/ jfkt krf; xhf/ eGbf a9L e'QmfgL

lbFbf e'QmfgLsf] s'n /sddf !=%Ü sf b/n] s/ s§L ug'{kg]{ Joj:yf 5 . To;}u/L :yfgLo lgsfo

cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !@& df lgdf{0f jf v/Lb ubf{ jf ;]jf k|fKt u/]jfkt

e'QmfgL lb+bf k|rlnt sfg"g adf]lhd s/ s6fP/ dfq e'QmfgL lbg' kg]{ Joj:yf 5 . ldlt

@)&#÷*÷@) df u[xnIdL c6f] Og?jfaf6 ?=@,$%,())÷– sf] df]6/;fO{sn vl/b u/]sf]df clu|d

cfos/ ?=#,@^$÷–s§L u/]sf] 5}g . lgodfg';f/ s§L ug'{ kg]{ s/ /sd c;'n x'g' kb{5 .

16. kfl/>lds s/ M cfos/ P]g, @)%* sf] bkmf *& adf]lhd s'g} jfl;Gbf JolQmsf] kfl/>lds e'QmfgLdf

lgodfg';f/ !%Ü kfl/>lds s/ e'QmfgL ug'{kg]{df b]xfosf JolQmx?nfO{ kfl/>lds /sd e'QmfgL ubf{

kfl/>lds s/ !%Ü s§L gu/L e'QmfgL u/]sf] b]lvof] . lgodfg';f/ nfUg] kfl/>lds s/ ?=(,&%)÷–

c;'n u/L ;+lrt sf]if bflvnf ug'{ kb{5 .

17. cfGtl/s n]vfk/LIf0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $(-u_ adf]lhd

bkmf $* adf]lhdsf] cfGtl/s n]vfk/LIf0f zfvfdf sfo{/t sd{rf/Ln] cfˆgf] If]qleqsf uf=lj=;=x?sf]

n]vfk/LIf0f u/L n]vfk/LIf0f u/]sf] !% lbg leq uf=lj=;= ;lrjnfO{ k|ltj]bg lbg' kg]{ Joj:yf 5 .

o; uf=lj=;=sf] cfGtl/s n]vfk/LIf0fsf] k|ltj]bg k]z x'g cfPg . lgoddf tf]lsP adf]lhd cfGtl/s

n]vfk/LIf0f u/L k|ltj]bg glbPsf sf/0f cfGtl/s n]vfk/LIf0f ug{ tf]lsPsf] JolQmnfO{ lhDd]jf/

agfOg' kb{5 .



pNn]v 5 . k|fKt ljj/0f cg';f/ ut ljut jif{sf] km5\of}{6 x'g afFsL k]ZsL ?=&,#&,#&*÷– / rfn'

cf=j=sf] k]ZsL ?=$$,)))÷– km5\of}{6 x'g afFsL b]lvPsf] 5 . lgoddf ePsf] Joj:yf cg';f/ k]ZsL

km5\of}{6 ul/g' kb{5 .





;fdflhs n]vfk/LIf0f ug'{kg]{ Joj:yf 5 . o; ufpF ljsf; ;ldltaf6 ;~rflnt ?=@,)),)))÷– eGbf

a9L vr{ ePsf of]hgfx?sf] ;"rgf af]8{ /fVg], ;fj{hlgs ;'g'jfO{ / ;fdflhs n]vfk/LIf0f ug]{ u/]sf]

kfOPg . ufpF ljsf; ;ldltaf6 ;DkGg x'g] lasf; lgdf{0f ;DalGwt sfo{nfO{ kf/bzL{ agfpgsf nflu

o:t sfo{x? ug'{ h?/L b]lvPsf] 5 .

x/Lgu/ ufpFljsf; ;ldlt tkm+




21. n]vf k|:t'lt M ;fdflhs ;'/Iff afkt lgsf;f eO{ vr{ b]vfPsf] ?=@@,*),)))÷– / afn ;+/If0f

jfkt ?= @,@*,*))÷–sf] ;Ssn lan ekf{O{ lhNnf ;dGjo ;ldtdf k]z u/]sf] egL n]vfk/LIf0fdf

k]z gePsf]n] n]vfk/LIf0f u/]sf] 5}g .





cg';f/ 5g\ .



22.1. ;flas uf=la=;=n] @)&# kmfNu'g;Dd dfnkf]t b:t'/, jxfn lj6f}/L, k+hLs/0f, Joj;fo s/ /

l;kmfl/z b:t'/ u/L hDdf ?=!,!(,(&#÷– dfq cfDbfgL u/]sf] 5 . ;f]afx]s cfGtl/s >f]ttkm{ cGo

;|f]taf6 cfDbfgL ug{ ;s]sf] 5}g .








23. s§L /sd bflvnf gePsf] M @)&# >fj0f b]vL kmfu'g ;Dd s§L u/]sf] s=;+= sf]if / s/ ;d]t

?=$&,^##÷– bflvnf ug{ afsL b]lvPsf] 5 . s§L /sd ;DalGwt vftfdf bflvnf x'g' kb{5 .



pNn]v 5 . k|fKt ljj/0f cg';f/ ut ljut jif{sf] km5\of}{6 x'g afFsL k]ZsL ?=!@,&$,#^$÷– km5\of}{6

x'g afFsL b]lvPsf] 5 . lgoddf ePsf] Joj:yf cg';f/ k]ZsL km5\of}{6 ul/g' kb{5 .

3':sL ufpF ljsf; ;ldlt tkm+



/fVg'kg]{ Joa:yf ePtf klg bf]xf]/f] n]vfk|0ffnL÷k|f]befjL n]vfk|0ffnL /fv]sf] kfO{Pg .

26. n]vf k|:t'lt M ;fdflhs ;'/Iff afkt ?= @@,$$,)$)÷– / ;'gf}nf xhf/ lbg sfo{qmd jfkt

?=%,$^,))).– lgsf;f eO{ vr{ b]vfPsf]df pQm vr{sf] ;Ssn lan ekf{O{ lhNnf ;dGjo ;ldtdf

k]z u/]sf] egL n]vfk/LIf0fdf k]z gePsf]n] n]vfk/LIf0f u/]sf] 5}g .





cg';f/ 5g\ .

27.1. ;flas uf=la=;=n] @)&# kmfNu'g;Dd dfnkf]t b:t'/, Joj;fo s/ / ljlqm cfo ;d]t ?= $)(^#)÷–

dfq cfDbfgL u/]sf] 5 . ;f]afx]s cfGtl/s >f]ttkm{ cGo ;|f]taf6 cfDbfgL ug{ ;s]sf] 5}g .











e'QmfgL lb+bf k|rlnt sfg"g adf]lhd s/ s6fP/ dfq e'QmfgL lbg' kg]{ Joj:yf 5 . sfof{non] b]xfosf

ef}=g+= / ldltaf6 af6 ?=!#,*^,$^$÷– sf] vl/b u/]sf]df clu|d cfos/ ?=@(,##*÷–s§L u/]sf] 5}g .

lgodfg';f/ s§L ug'{ kg]{ s/ /sd c;'n x'g' kb{5 .


lgodfg';f/ !%Ü kfl/>lds s/ e'QmfgL ug'{kg]{df ldlt @)&#÷(÷@( df l;len O{lGhlgol/Ë

sG;N6]G;LnfO{ ?=!,#),)))÷– e'QmfgL lbPsf]df kfl/>lds s/ !%Ü s§L gu/L e'QmfgL u/]sf] b]lvof] .

lgodfg';f/ nfUg] kfl/>lds s/ ?=!(,%))÷– c;'n u/L ;+lrt sf]if bflvnf ug'{ kb{5 .

30. lan e/kfO{ a]u/ e'QmfgL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $^-#_


Joj:yf 5 . @)&$÷#÷#) df cTofjZos cf}ifwL tyf pks/0f vl/b ug{ :jf:Yo rf}sL 3':sLnfO{

?=@%,)))÷– e'QmfgL lbPsf]df cf}ifwL tyf pks/0f vl/b u/]sf] lan e/kfO{ k]z ePsf] 5}g . vr{



n]v]sf] /sdsf] cfjZos lan e/kfO{ k]z x'g' kb{5 .



pNn]v 5 . k|fKt ljj/0f cg';f/ ut ljut jif{sf] km5\of}{6 x'g afFsL k]ZsL ?=$,)&,)))÷– km5\of}{6

x'g afFsL b]lvPsf] 5 . lgoddf ePsf] Joj:yf cg';f/ k]ZsL km5\of}{6 ul/g' kb{5 .

uf}tdk'/ ufp F ljsf; ;ldlt tkm+




33. n]vf k|:t'lt M dfly plNnlvt cfo JoodWo] ;fdflhs ;'/Iff afkt ?= !),&!,@))÷–, afn ;+/If0f

jfkt ?= ($,$)).– / ;'gf}nf xhf/ lbg sfo{qmd jfkt ?= &,#&,*))÷– vr{ b]vfPsf]df pQm vr{sf]


u/]sf] 5}g .





cg';f/ 5g\ .

34.1. ;flas uf=la=;=n] @)&# kmfNu'g;Dd dfnkf]t, l;kmfl/z b:t'/ / ljlqm cfo ;d]tu/L hDdf

?=@,$%,!&%.– dfq cfDbfgL u/]sf] 5 . ;f]afx]s cfGtl/s >f]ttkm{ cGo ;|f]taf6 cfDbfgL ug{ ;s]sf]

5}g .









lgodfg';f/ !%Ü kfl/>lds s/ e'QmfgL ug'{kg]{df lzjbofn zfxnfO{ k|fljlws vr{ jfkt

?=%),)))÷– e'QmfgL lbPsf]df !Ü ;fdflhs ;'/Iff s/ dfq s§L u/]sf]n] gk'u kfl/>lds s/

?=&,)))÷– c;'n u/L ;+lrt sf]if bflvnf ug'{ kb{5 .




e'QmfgL lb+bf k|rlnt sfg"g adf]lhd s/ s6fP/ dfq e'QmfgL lbg' kg]{ Joj:yf 5 . sf] @^ k=%)@#

sf] df]6/ ;fO{sn vl/b ubf{ ?=@,@#,))).– e"QmfgL lbPsf]df s/ of]Uo /sd ?=!,(&,#$%.– sf] !=%Ü

cu|Ld s/ ?=@(^).– sl§ ul/ e"QmfgL lbg' kg{]df ;f] sl§ gu/]sf] c;'n ul/ bflvnf x'g' kb{5 .



pNn]v 5 . k|fKt ljj/0f cg';f/ ut ljut jif{sf] km5\of}{6 x'g afFsL k]ZsL ?=@,^$,)))÷– / rfn'

cf=j=sf] k]ZsL ?=&),)))÷– km5\of}{6 x'g afFsL b]lvPsf] 5 . lgoddf ePsf] Joj:yf cg';f/ k]ZsL

km5\of}{6 ul/g' kb{5 .

/fdgu/ e'6fxf ufpF ljsf; ;ldlt tkm+




39. n]vf k|:t'lt M dfly plNnlvt cfo Joo dWo] ;fdflhs ;'/Iff afkt ?=@^,$$,))).– / ;'gf}nf xhf/

lbg sfo{qmd jfkt ?=#,(),^)).– lgsf;f eO{ vr{ b]vfPsf] 5 . pQm vr{sf] ;Ssn lan ekf{O{

lhNnf ;dGjo ;ldtdf k]z u/]sf] egL n]vfk/LIf0fdf k]z gePsf]n] n]vfk/LIf0f u/]sf] 5}g .







cg';f/ 5g\ .

41. ;flas uf=la=;=n] @)&# kmfNu'g;Dd dfnkf]t, jxfn lj6f}/L, Joj;fo s/, l;kmfl/z b:t'/ u/L hDdf

?=@,!),$%!.– dfq cfDbfgL u/]sf] 5 . ;f]afx]s cfGtl/s >f]ttkm{ cGo ;|f]taf6 cfDbfgL ug{ ;s]sf]

5}g .








41.3. n]vfk/LIf0f M /fd gu/ e'6fxf j8f g+= ! / @ sf] nflu ?=!,)(,*$,&(%÷– uf=lj=;=sf] vftfdf

k7fPsf] ;'gf}nf] xhf/ sfo{qmd cGtu{t ?=!!,&&,@))÷– lgsf;f lbPsf] b]vfPsf]df pQm /sd j8f

sfof{nosf] vftfdf geO{ RRNI ;d"xsf] vftfdf e'QmfgL u/]sf] hfgsf/L k|fKt eof] . of] sfo{qmdsf]

lan e/kfO{ / >]:tf k]z gePsf]n] n]vfk/LIf0f ul/Psf] 5}g .

42. gub df}Hbft M ;/sf/L /sdsf] cfDbfgL vr{ a}+s sf/f]af/af6 dfq ul/g' kb{5 . @)&# kmfu'g @&

;Ddsf] cfo Joo ljj/0fdf ?=!,$$,!)%÷$) gub df}Hbft b]vfOPsf] 5 . b]xfo JolQmsf] pQm gub

df}Hbft s s;sf] lhDdfdf /x]sf] xf] ;DalGwt JolQmaf6 c;'n u/L x/Lgu/f ufpF kflnsfsf] vftfdf

hDdf ul/g' kb{5 .

43. jSof}tf c;'nL M utljut jif{b]vL c;'n x'g afFsL o'lg ldofF cG;f/Lsf] ?=!^,))).–, /]zdnfn

d]xtfsf] ?=@*,^&%.–, ;]/fh'l2g ldofFsf] ?=@^,%)).– / /fh]z u'Ktfaf6 ?=@#,%)).– ;d]t ?=($,&@^.–

7]Ssf jSof}tf jfkt c;'n x'g afFsL /x]sf] Joxf]/f ut jif{sf] k|ltj]bgdf ;d]t cf}NofOPsf]df pQm

afFsL /sd lgodfg';f/ !)Ü Jofh ;lxt c;'n x'g' kb{5 .

44. k;n ef8f M;fljs /fdgu/ e'6fxf uf=lj=;= xfn xl/gu/f ufpF kflnsfsf] :jfldTjdf /x]sf] d'Vo

ahf/ If]qdf /x]sf] @$ j6f k;n ef8fdf nufPsf] b]lvG5 . pQm ;6/ ef8f jfkt ut jif{ ;Ddsf]

afFsL ?=%,@$,@#%÷– / of] jif{sf] yk ?=@,%%,&!*÷– dWo] of] jif{ ?=!,@$,$$%÷– c;'n e}

?=^,)*,)^#÷– p7g afFsL b]lvof] . pQm /sd ut ljut jif{b]vLsf] afFsL /x]sf]n] ufpFkflnsfn] olsg

u/L lgodfg';f/ !)Ü Jofh ;lxt c;'n x'g' kb{5 . ufpF kflnsfsf] :jfldTjdf /x]sf] k;n sjnx?

x/]s jif{ k|lt:kwf{ u/fO{ ef8f nufpg' kg]{ / ;Demf}tf u/L lglZrt cjlw tf]Sg] / ;dodf ef8f

ga'emfPdf hl/jfgf lnO{ ;Demf}tf /2 ug]{ ;Ddsf] Joj:yf ug'{kg]{ ;Demf}tf g} u/]sf] b]lvPg . o;/L

ef8f lnFbf cfos/ P]g, @)%* cg';f/ !)Ü jxfn s/ /fh:jdf bflvnf x'g' kb{5 .

45. 3/ axfn M o; ufpF ljsf; ;ldlt cGtu{t j8f g+= !,@,$,%,^ / & df /x]sf @$ j6f sf]7fx?sf]

jxfn c;'nL / c;'n x'g afFsLsf] ljj/0f k|fKt x'g cfPg . ufpF ljsf; ;ldltn] @)&# kmfu'g @& ut]

;Dd c;'n u/]sf] 3/ jxfn, c;'n x'g afFsL 3/ jxfn / c;'n ePsf] ePsf] 3/ jxfn bflvnf u/]sf]

sfuh k|df0f k]z x'g' kb{5 .

46. cfosf] 7]Ssf M ufpF kflnsfsf] sfo{If]q leq kg]{ cfo>f]t ePsf kf]v/L, xf6 ahf/, nufotsf 7]Ssf

nufpFbf d"No clej[l4 s/ ;lxt ;Demf}tf u/L c;'n ug'{ kb{5 .

47. ut jif{sf] k|ltj]bg sfof{Gjog gePsf] M ;n]kf ;ldd ldofFn] utjif{ lnPsf] k]ZsL ?=!),$$,$%&÷–

dWo] of] jif{ @)&#÷$÷@) df ?=@^,^))÷–, @)&#÷$÷!@ df ?=^,)))÷– / @)&#÷!)÷# df

?=!,!%,*&&÷– ;d]t ?=#,*&*&&÷– a}+s bflvnf u/L ?=^,%^,^!)÷– sf] lan e/kfO{ ;dfj]z u/L

gubaf6} vr{ n]v]sf] b]lvof] . :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ cg';f/ cfjZos

/sd dfq k]ZsL lng ;lsg], k]ZsL lnPsf] /sd sfo{qmd ;DkGg u/]kl5 & lbgleq km5\of}{6 ug'{kg]{ /

;f] cjlwdf k]ZsL kkm5\of}{6 ug{ g;s]df !) k|ltzt Jofh ;lxt c;'n ug'{kg]{ Joj:yf /x]sf]df

;dodf a}+s bflvnf gu/]sf] cjlwsf] Jofh ;d]t c;'n x'g' kb{5 . ;fy} gubaf6 vr{sf] k|fljlws

d"NofÍg, hfFrkf;, sfo{;DkGg k|ltj]bg ;d]t gb]lvPsf]n] pQm vr{sf] oyfy{tf olsg ug{ ;lsPg .

o; ;DaGwdf ufpF kflnsfaf6 5fglag u/L vr{ Plsg ug'{ kb{5 .

48. gub df}Hbft Mutjif{sf] n]vfk/LIf0f k|ltj]bgdf c;'n x'gafFsL egL pNn]v ePsf] ?=!,$),($@÷$)



dWo] ufpF ljsf; ;ldltsf ;xn]vfkfn ;ldd cG;f/Lsf] ?=^*,!))÷– / ?=@^$@÷– gub df}Hbft

/x]sf]df pQm /sd Jofh ;lxt c;'n ug'{ kb{5 . To;}u/L ufpF ljsf; ;ldltsf d'lvof k|e' k|;fb

u'Ktfsf] lhDdfdf /x]sf] ?=#*,@))÷– xfn;Dd c;'n gePsf]n] Jofh ;lxt c;'n x'g' kb{5 .

49. ;/sf/L ;DklQsf] ;+/If0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod %$ df k|To]s sfof{non]

sfof{no a;]sf] ;/s/L 3/ hUuf tyf sfof{no cGtu{tsf] ;/sf/L 3/ hUufsf] nut dxfn]vf

k/LIfssf] sfof{non] tf]s]sf] 9fFrfdf /fVg' kg]{ / To:tf] nutsf] ljj/0f lhNnf k|zf;g sfof{no,

tfn's ljefu, dGqfno / ;DalGwt sf]if tyf n]vf lgoGqs sfof{nodf k7fpg' kg]{ Joj:yf 5 . o;

uf=lj=;= sf] gfddf /x]sf] 3/ hUuf / cGo ;/sf/L ;DklQsf] ljj/0f k|fKt ePg . uf=lj=;=sf] gfddf

/x]sf] 3/ hUufsf] cBfjlws ljj/0f tof/ kfl/ ufpFkflnsfdf k]z ug'{ kb{5 .




e'QmfgL lb+bf k|rlnt sfg"g adf]lhd s/ s6fP/ dfq e'QmfgL lbg' kg]{ Joj:yf 5 . sfof{non] ljleGg

dfn;fdfg v/Lb u/L ?=@$,#!,@%&÷– sf] e'QmfgL vr{ n]v]sf]df clu|d cfos/ ?=#%,%^$÷–s§L

u/]sf] 5}g . lgodfg';f/ s§L ug'{ kg]{ s/ /sd c;'n x'g' kb{5 .


lgodfg';f/ !%Ü kfl/>lds s/ e'QmfgL ug'{kg]{df ljleGg # hgfnfO{ kfl/>lds /sd e'QmfgL ubf{

kfl/>lds s/ !%Ü s§L gu/L e'QmfgL u/]sf] b]lvof] . lgodfg';f/ nfUg] kfl/>lds s/ ?=!@,^))÷–

c;'n u/L ;+lrt sf]if bflvnf ug'{ kb{5 .



pNn]v 5 . k|fKt ljj/0f cg';f/ ut ljut jif{sf] km5\of}{6 x'g afFsL k]ZsL ?=#%,#*,^&$÷– / rfn'

cf=j=sf] k]ZsL ljleGg 4 hgfsf] gfddf afsL /sd ?=($,&@^÷– km5\of}{6 x'g afFsL b]lvPsf] 5 .

lgoddf ePsf] Joj:yf cg';f/ k]ZsL km5\of}{6 ul/g' kb{5 .

53. a]?h' clen]v / km5of}{6M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+= @)&#.&$ r=g+=$&(

ldlt @)&#÷!@÷@% sf] cfly{s sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf]

bkmf !& adf]lhd ufpFkflnsf tyf gu/kflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldltsf]

gfddf /x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] ufpFkflnsfdf sfod u/L lgodfg';f/ k]ZsL

km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kb{5 . ufpF lasf; ;ldltsf] sfof{no / ufpFkflnsfsf] a]?h'

clen]v, k]ZsL af+sLsf] laa/0f tyf ;f] sf] km5of}{6sf] clen]v /x]sf] kfO{Pg .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=!$ nfv ^( xhf/ a]?h" /x]sf] dWo] c;'n ug'{kg]{ ?=!! nfv ** xhf/,

lgoldt ug'{kg]{ ? &@ xhf/ / k]ZsL ?=@ nfv ( xhf/ /x]sf] 5 .

:yfgLo tx n]vf/LIf0f k|ltj]bg, k|b]z g++= !, wgs'6f


kflv|jf; gu/kflnsf


ut jif+sf] df}Hbft ?-$ nfv * xhf/ / of] jif+ cfo ?- !) s/f]8 (( nfv (* xhf/ ;d]t ?-

!! s/f]8 $ nfv ^ xhf/ cfo u/L ?- ( s/f]8 !( nfv $! xhf/ vr+ u/L ?- ! s/f]8 *$

nfv ^% xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf pNn]Vo Joxf]/f b]xfo

5 .

1 j}+s lx;fj M cfly{s jif{sf] cGTodf ;|]:tf eGbf ;+lrt sf]if df}Hbft ?=@^,)%,*#).– n] 36L

b]lvPsf]df rfn' vftfjf6 x:tfGt/0f ePsf] /sd @)&$ >fj0f @( ut] ?=@%,^@,))).– / gub

af+sL ?=!,%),#)$.– bflvnf ePsf] k|df0f k]z ePsf] 5 . ePsf] ;|]:tfn] hDdf b]vfP eGbf j9L

?=!,)^,$&#.– j9L ;+lrtsf]if bflvnf ePs]f af/]df j}+s lx;fj le8fg u/]sf] 5}g . ;|]:tf / j}+s

lx;fj ljr km/s b]lvPsf]df j}+s lx;fj ;dfof]hg ljj/0f tof/ ug'{kb{5 .

2 ;l~rt sf]if M cfly{s sfo{ljlw P]g, @)^$ cg';f/ tf]lsPsf] ;dodf /fhZj bflvnf x'g'kb{5 .

gu/kflnsfsf] /fhZj p7]sf] ef]lnkN6} bflvnf gu/L l9nf u/L bflvnf ug]{ u/]sf] kfOof] . eGbf

j}+s 6f8f ePsf]n] bflvnf ;dodf x'g g;s]sf] n]vfk/LIf0fsf] qmddf df}lvs hjfkm k|fKt ePsf]

5 . aif{fGtdf bflvnf x'g' af+sL ?=!,(*).– n]vfk/LIf0fsf] ;do @)&$.*.!@ ;Dd bflvnf ePsf]

5}g . ;+lrt sf]if bflvnf ePsf] k|df0f k]z x'g' kb{5 .

3 cfGtl/s n]vfk/LIf0f M :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf

^! df :yfgLo txsf] cfGtl/s n]vfk/LIf0f cfKg} cfGtl/s n]vfk/LIfsjf6 u/fpg' kg]{5 . :yfgLo

txn] n]vfk/LIfs gePdf lhNnf ;dGjo ;ldltsf] cfGtl/s n]vfk/LIfsjf6 u/fpg ;Sg] pNn]v

5 . :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]zsf] Joj:yf cg';f/ cfGtl/s

n]vfk/LIf0f lh=;=;=jf6 u/fPsf]df clGtd n]vfk/LIf0f;Dd cfGtl/s n]vfk/LIf0fjf6 :yfgLo

txdf uflePsf lgsfon] j]?h" km5\of}{6 u/]sf] kfOPg . cfGtl/s n]vfk/LIf0f l9nf ePsf] /

km5\of}{6 ug{ kIfjf6 Wofg glbPsf] sf/0f clGtd n]vfk/LIf0f cl3 Joxf]/fx? sfof{Gjog x'g' kg]{df

ePsf] 5}g .

4 ;DkQL x:tfGt/0f M :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z, @)&$ sf] bkmf

&( df ufpkflnsf jf gu/kflnsf u7g x'bf ;f] leq ;dflxt ePsf ;flas lgsfosf] rn crn

;DkQL, bfloTj tyf clen]v :yfgLo txdf x:tfGt/0f x'g] Joj:yf 5 . x:tfGt/Lt x'g] ;Dk"0f{

;DkQLsf] clen]v tyf lhG;L nut vftf @)&$ c;f/ leq :yfgLo txn] tof/ u/L k|ltj]bg

;fj{hlgs ug'{kg]{ Joj:yf 5 . ut jif{sf] n]vfk/LIf0f k|ltj]bg cg';f/ r'ªjfª ejgsf] d"No

gv'n]sf] / Nofk6k, kmf]6f]slk d]lzg, ;fd;'ª Uof/]S;L kmf]g ;]6 nufotsf s"n ?=*,!(,&#).– sf

@% cfO6d n]vfk/LIf0f cjwL @)&$ dfu{ !) leq ;fljs r'ªjfª lgsfosf] lhG;L ;DkQL

x:tfGt/0f ePsf] kfOPg . ;DkQL x:tfGt/0f gx'bf x/fpg] b'?kof]u x'g;Sg] b]lvPsf] 5 .

4.1 :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf *! ufpkflnsf jf

gu/kflnsfsf] If]q leq k/]sf xfn ljifout dGqfno jf ;/sf/L lgsfojf6 ;+rfng eO cfPsf

:yfgLo :t/sf sfof{nox? ;+/rgf rn crn ;DkQL ;+/rgf -s[lif kz' ;]jf pk ;]jf s]Gb|

k|fylds :jf:Yo s]Gb| :jf:Yo rf}sL pk:jf:Yo rf}sL cfo'{j]b cf}ifwfno, lzIff ;|f]t s]Gb|

;fd'bflos l;sfO{ s]Gb| ;fd"bflos ;"rgf s]Gb| ;fd'bflos k':tsfno ;fd'bflos ejg, ;/sf/L

j[4f>d, v]ns'b ;Dj4_ ;/sf/L ;+/rgf ljleGg of]hgfjf6 ;DkGg vfg]kfgL l;rfO{ h:tf ljsf;

lgdf{0f cfof]hgfx? cflb ufpkflnsf jf gu/kflnsfdf :jt x:tfGt/0f x'g]5 . o;/L x:tfGt/0f

x'g] ;Dk"0f{ ;DkQLsf] clen]v tyf lhG;L nut vftf @)&$ c;f/ leq :yfgLo txn] tof/ u/L

k|ltj]bg ;fj{hlgs ug'{kg]{ Joj:yf 5 . :yfgLo txdf /x]sf o:tf ;DkQL, cfof]hgf nufotsf

;+/rgfx? sf] nut tof/ u/L o; gu/kflnsfn]] ;fj{hlgs u/]sf] b]lvPg . u7g cfb]z jdf]lhd

ufpkflnsfn] o:tf ;DkQLsf] nut cWofjlws u/L ;f]sf] k|ltj]bg ;fj{hlgs ug'{kb{5 .

5 cfGtl/s lgoGq0f M :yfgLo :jfoQ zf;g P]g, lgodfjnL / cfly{s sfo+ljlw lgodfjnLn] s'g}klg

sfof{non] cfk"mn] ;Dkfbg ug]{ sfo{x? ldtJooL, sfo{bIftf / glthfd'vL 9+uaf6 ;Dkfbg ug{,

ljQLo k|ltj]bg k|0ffnLnfO{ ljZj;gLo agfpg tyf k|rlnt sfg"g adf]lhd sfo{;Dkfbg ug{ cf–

cfKgf] sfdsf] k|s[lt cg';f/sf] pko'{Qm cfGtl/s lgoGq0f k|0ffnL tof/ u/L nfu" ug'{kb{5 . jflif{s

vl/b of]hgf gagfPsf], cGoqaf6 x:tfGt/0f e} cfPsf ;fy} k"/fgf ;fdfgx?sf] d"No gv'n]sf],

sfof{non] p2]Zo k|flKtdf cfOkg]{ ;Defljt hf]lvdx? klxrfg gu/]sf], cfjlws u'? of]hgf tof/

gu/]sf], cfGtl/s lgoGq0f sfo{ljlw tof/L u/L nfu' gu/]sf], ;fdflhs n]vfk/LIf0f gu/]sf] /



;dodf k]ZsL km5\of}{6 gu/]sf]n] ut ljutsf] k]ZsL af+sL /x]sf] b]lvG5 .

6 u}/ sfo{ljlwM :yfgLo ;|f]t kl/rfng sfo{ljlw, @)^( cg';f/ k"+hLut lzif{sjf6 rfn' k|s[ltsf]

vr{ ug'{ x'+b}g eGg] pNn]v 5 . ;fljs r'ªdfªsf] n]vfk/LIf0fnfO{ kfl/>lds jfkt ?=!),)#$.–

e'QmfgL u/]sf] kfOof] . sfo{ljlw ljkl/tsf] vr{ lgoldt x'g'kb{5 .

7 dfnkf]t M :yfgLo :jfoQ zf;g lgodfjnL, @)%^ cg';f/ uf=lj=;=n] -@)&# kmfu'g @& k"j{_

u/]sf] dfnkf]t c;'nLsf] @% k|ltzt lh=lj=;=df lkmtf{ k7fpg' kg]{ pNn]v 5 . ;flas r'gjfªn]

?=@,!^,@().– dfnkf]t c;'nL u/]sf]df @% k|ltztn] x'g] ?=%$,)&@.– k7fPsf] gb]lvPsf]n]

lgodfg';f/ k7fpg' kb{5 .

8 gu/If]q k"jf{wf/ M ;fj{hlgs vl/b lgodfjnL, @)^$ sf]lgod #!-!_ df ;fj{hlgs lgsfon] ?=@)

nfv ?k}+of eGbf j9L nfut cg'dfg ePsf]lgdf{0f sfo{ jf]nkqsf] dfWodn] ug'{kg]{ Joj:yf 5 .

kflv|jf;–kmnf6]–v08df ;8s sfnf] kq] ug{sf] nflu d"=c=s/ ;d]t ?=*^,$*,&$(.– sf] nfut

cg'dfg :jLs[t ul/ pQm lgdf{0f sfo{ ug{ & km]j|'c/L @)!& df jf]nkqsf] ;"rgf k|sflzt u/]sf]df

;do leq ( yfg jf]nkq btf{ ePsf] dWo] jf]nkq d"Nof+sg ;ldltsf] ldlt @)&$.!.@( sf] 36L

c+s sjf]n ug]{ Ps lgdf{0f Joj;foLsf] d"=c=s/ ;d]t ?=$@,^%,#*%.– -%^=^* k|ltzt 36L_ sf]

jf]nkq :jLs[t ePsf] b]lvof] . lgh lgdf{0f Joj;foL;+u ;f] sfo{ @)&$.#.@) ;Dddf ;DkGg ug]{

u/L ldlt !* clk|n @)!& df ;Demf}tf ePsf]df lgDg ePsf] u/]sf] b]lvPsf] 5 .

8.1 lgdf{0f Joj;foLn] ;f] sfo{ nfut cg'dfgsf] t'ngfdf %)=^* k|ltzt 36Ldf sfo{ ug]{ u/L

;Demf}tf u/]sf]df ;Demf}tf cg';f/sf] OsfO / kl/df0f sfo{ gu/]s} cj:yfdf cyf{t df6f]sf] sfo{,

8«]g lgdf{0f, x\o"d kfO{k /fVg] / u|]8, ;ju|]8 h:tf dfq sfo{ u/]sf] b]vfO{ d"=c=s/ ;d]t

?=@@,$(,@&!.– sf] dfq sfo{ u/]sf] cj:yfdf cyf{t ;Demf}tf cg';f/ %@=&# k|ltzt dfq sfo{

u/]sf] cj:yfdf sfo{ ;DkGg u/]sf] b]vfO{ ljnsf] e'QmfgL lbO{ km/ kmf/s u/]sf] 5 .

8.2 ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@) df vl/b ;Demf}tf jhdf]lhdsf] sfd To:tf]

;Demf}tfsf] cjwL leq k'/f ug{ g;lsg]] lgdf{0f Joj;foLn] sf/0f v'nfO{ ;Demf}tfsf] Dofb ;lsg'

slDtdf & lbg cufj} ;DalGwt ;fj{hlgs lgsfodf cjwL yksf] nflu lgj]bg lbg' kg]{ / sf/0f

dgfl;j b]lvPsf ;fj{hlgs lgsfon] cjwL yk ug{ ;Sg] Joj:yf u/]sf] 5 . k|lqmof ckgfO{ cjwL

yk u/L sfo{ u/fpg' kg]{df ;f] gu/L nfut cg'dfgsf] t'ngfdf %)=^* k|ltzt 36Ldf lgdf{0f

sfo{ ug]{ u/L ePsf] ;Demf}tfsf] OsfO / kl/df0fsf] d"=c=s/ jfx]s ?=!#,$^,(^$.– 36Lsf] sfo{

u/fPs]f b]lvPg . k'g ;f] sfo{ dfq u/fpg' kbf{ g]kfn ;/sf/nfO{ ?=!#,$^,(^$.– yk bfloTj

kg{hfg] b]lvG5 . o;/L sfd km/ kmf/s ug]{ kbflwsf/LnfO{ lhDd]jf/ jgfpg' kb{5 .

9 ;fj{hlgs vl/b P]g, @)^# sf] lgod @^-@_ cg';f/ ;f/e"t ?kdf k|efju|fxL kflv|jf;–kmnf6]

v08df sfnf]kq] ug]{ sfo{sf] nfut cg'dfg ?=*^,$*,&$(.– jgfO{ lgdf{0f sfo{ ug{ jf]nkq

k|sflzt ubf{ 36Ljfnf Ps lgdf{0f Joj;foLn] ?=$@,^%,#*%.– df sfo{ ug]{ u/L ;Demf}tf u/]sf]n]

jrt /x]sf]n] :yfgLo txn] yk )=() ls=ld=df ;f]xL sfo{ ug{ d"=c=s/ ;d]t ?=$#,*#,$$#.– sf]

nfut cg'dfg tof/ u/L lgdf{0f sfo{ ug{ ldlt @)&$.!.& df jf]nkqsf] ;"rgf k|sflzt u/]sf]df

Ps dfq lgdf{0f Joj;foLsf] jf]nkq k/]sf]df pQm jf]nkqnfO{ dfgL jf]nkq d"Nof+sg ;ldltsf]

ldlt @)&$.@.( sf] lzkmfl/;df :jLs[t u/]sf] 5 . ;f] lgdf{0f Joj;foL;+u pQm sfo{ ldlt

@)&$.#.@) ;Dddf ;DkGg ug]{ u/L ldlt !# h'g @)!& df d"=c=s/ ;d]t ?= $#,*#,)##.– df

;Demf}tf ePsf] 5 . ;f] lgdf{0f sfo{df ;d]t sfo{x? gu/]s} cj:yfdf gu/kflnsfn] d"=c=s/ ;d]t

?=#@,#&,!^^.– sf] dfq ljn e'QmfgL lbO{ 7]Ssf km/kmf/s lbPsf] b]lvPsf] 5 . o; k|sf/ 7]Ssf

km/kmf/s ug]{ kbflwsf/LnfO{ ;d]t lhDd]jf/ jgfpg' kb{5 .

10 ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod *%-!_s cg';f/ ;f]em} vl/b sfo{sf] nflu ;e]{

l8hfOg ug]{ lgsfosf] nflu d"=c=s/ ;d]t ?=@,((,()@.– sf] nfut cg'dfg :jLs[t u/L pQm

sfo{ ug{ # j6f k/fdz{bftf;+u b/ dfu u/]sf]df 36L sjf]n ug]{ k/fdz{bftfsf] d"=c=s/ ;d]t

?=@,(*,**%.– sf] :jLs[t u/L sfo{ ;DkGg ug]{ u/L ;Demf}tf ePsf] b]lvG5 . k/fdz{bftfn] ;f]

sfo{ ;DkGg u/]sf] b]vfO{ ljn tyf kmfOgn l/kf]6{ k]z u/]sf] b]lvof] . ;Demf}tfsf] cjlwdf @

dlxgf l9nf u/L sfo{ ;DkGg u/]sf]n] ;Demf}tf ?=@,^$,%)).– -d"=c=s/ jfx]s_ sf] k|lt lbg )=)%

k|ltztsf b/n] x'g] ^) lbgsf] ?=&,(#%.– k"j{ lgwf{l/t Ifltk"lt{ c;'n x'g' kg]{ b]lvG5 .

11 ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod (& df ?=! s/f]8 ?k}+of;Ddsf] nfut cg'dfg ePsf]

lgdf{0f sfo{ pkef]Qmf ;ldlt jf nfeu|fxL ;d"xjf6 u/fpg ;Sg] Joj:yf u/]sf] 5 . :yfgLo txn]

lgdf{0f sfo{ pkef]Qmf ;ldlt dfkm{t u/fO{ ljnsf] e'QmfgL lb+bf P]g/lgoddf Joj:yf gePsf]

hf+rkf; s6[L jfktsf] /sd egL s6[f u/L w/f}6L vftfdf /fv]sf] b]lvof] . lgdf{0f sfo{ ;DkGg

gePsf] xf] eg] sfo{ ;DkGg k|ltj]bg tof/ x'g'kg{] b]lv+b}g . t/ ;DkGg ePsf] lgdf{0f sfo{df /sd

s6[L u/L /fVg' kg]{ sf/0f b]lv+b}g . o; ;DaGwdf :ki6 x'g'kb{5 .



12 j=p=lz=g+=^)@!!@# ;+leo ;+/rgf k"jf{wf/ ljsf; sfo{qmd M

;fj{hlgs vl/b lgodfjnL lgodfjnL, @)^$ sf] lgod *$-!_ df ;fj{hlgs lgsfon] :jLs[t

sfo{qmd / vl/b of]hgf cg';f/ ?=@) nfv ?k}+of;Dd nfut cg'dfg ePsf] dfn;fdfg lgdf{0f

sfo{ jf h'g;'s} ;]jf lznjGbL b/efpkq cfJxfg u/L vl/b ug{ ;Sg] Joj:yf u/]sf] 5 . :yfgLo

txn] kmlg{r/, d]lzg/L cf}hf/ / lgdf{0f sfo{ vl/b ubf{ lgodddf Joj:yf eP cg';f/ lznjGbL

b/efpkq k|sflzt ug'{kg]{df ;f] gu/L l;w} vl/b u/]sf] 5 . o; laifodf 5nkmn ubf{ lgjf{lrt

hg k|ltlgwLx? tTsfn cfpg] / Joj:yfkg tTsfn} ug'{ kg]{ cj:yf /x]sf], jh]6 ;dodf k|fKt

gePsf] sf/0f l;w} vl/b ug'{ k/]sf] egfO{ /x]sf] 5 . tfklg lgodsf] kfngf ug]{tkm{ Wofg lbg'kg]{

b]lvG5 .

13 :yfgLo txsf] r=g+=%&) ldlt @)&#.^.@! sf] kqn] Ps n]vfkfnnfO{ lgldQ e} sfd ug]{ lhDd]jf/L

tf]s]sf] b]lvG5 . ;ft lbgsf] lgldQ tnj eQf jfkt ?=!,@*&.– / sflt{ssf] pRr kbsf] s"n

?=#^,!)).– ;d]t ?=#&,#*&.)* e'QmfgL lnO{ ;s]sf] cj:yfdf k'gM ! dlxgf & lbgsf] lgldQ eQf

?=%,%%).– bfjL u/L e'QmfgL lnPsf] b]lvPsf]n] ;f] bf]xf]/f] e'QmfgL ePsf] ?=#),%)).– df s=;+=sf]if

yk jfkt lghsf] kbsf] vfO{kfO{ cfPsf] ?=@%,*$(.– sf] !) k|ltztn] x'g] ?=@,%*$.– dfq yk

ug'{ kg]{df ?=#,)%).– yk u/L vr{ u/]sfn] j9L vr{ n]v]sf] ?=$^%.– ;d]t hDdf ?=^,)!%.– c;'n

x'g'kb{5 .

14 k]ZsL afFsLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !() jdf]lhd km5\of}{6

x'g'kg]{df cfly{s jif{sf] cGTo;Dd km5\of}{6 x'g afFsL k]ZsL j8f g+=# sf ;lrjnfO{ gfddf h]i7

gful/s ;Ddfg sfo{qmdsf] k]ZsL ?=!%,))).– afFsL b]lvPsf]n] c;'n km5\of}{6 x'g'kb{5 .

15 utsf] k]ZsL M:yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] kl/R5]b * df k]ZsL /sd tyf

km5\of}{6 ;DaGwL Joj:yf jdf]lhd lgod !*@ df k]ZsL clen]v /fVg] Joj:yf 5 . k|fKt ljj/0f

cg';f/ uflePsf ;fljs lgsfodf ?=29,17,034/- Dofb gf3]sf] k]ZsL afFsL /x]sf] kfOof] . k]ZsL

lng]n] ;dodf sfd gug]{ lx;fj km/kmf/s gu/]sf] tyf k]ZsL km5\of{}6 u/fpg] lhDd]jf/

kbflwsf/Ljf6 tfs]tf ;d]t gu/]sf] sf/0f ut ljutsf k]ZsL lnPsf] /sd tf]lsPsf] jfx]s cGo

k|of]hgdf vr{ x'g] b]lvG5 . km5\of{}{6 x'g afFsL ?=29,17,034/- sf] Jofh ;d]t u0fgf u/L ;/sf/L

afFsL ;/x c;'n x'g' kb{5 .

16 bf]xf]/f] tnj M$*–@)&#.!!.@^ jf6 cldg l;tf 9'+ufgf / Ps ;jf/L rfnsnfO{ @)&# kmfu'g

dlxgfsf] tnj qmdz ?=!&,))).– / !^,%)).– ;d]t ?=##,%)).– bf]xf]/f] e'QmfgL ePsf] b]lvPsf]n]

pQm /sd c;'n x'g'kb{5 .

17 ljn e/kfO{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod ( df ;fljs uf=lj=;=

tyf lgod @% df gu/kflnsfn] /sd vr{ ;DaGwL sfo{ljlw pNn]v u/]sf] 5 . h; cg';f/ vr{

k|df0fLt x'g] ljn e/kfO{ nufotsf] ;|]:tf ;+nUg u/L vr{ ug'{ kg]{df ;fljs lgsfox?af6

?=!%,!&!.$* vr{ k'i6\ofO{ x'g] ljn e/kfO{ g/fvL vr{ u/]sf] b]lvPsf]n] c;'n x'g kb{5 .

18 clu|d s/M cfos/ P]g, @)%* jdf]lhd e'QmfgLdf clu|d s/ s6[L u/L e'QmfgL x'g' kg]{df

gu/kflnsf cGt{ut ;fljs uf=lj=;= / xfn j8fx?n] e'QmfgL ubf{ lgDgfg';f/ ?=%,@%#.– clu|d

s/ s6[L j]u/ e'QmfgL u/]sf] kfOof] . e'QmfgLdf clu|d s/ s6[L gubf{ ;/sf/L cfodf c;/ kg]{

x'bf clu|d s/ s6[L jfkts]f /sd c;'n x'g'kb{5 .

19 s6[L /sdM cfos/ P]g, @)%* jdf]lhd s6[L /sd ;DalGwt /fhZj lzif{sdf ;dod} bflvnf

ug'{kg]{ / gu/]df hl/jfgf x'g] pNn]v u/]sf] 5 . of] tx cGt{ut j8f g+=( / !) -;fljs r'ªjfª

lgsfo_ n] s6[L u/]sf] clu|d cfos/ ?=&#%.– cfly{s jif{sf] cGTo;Dd klg bflvnf u/]sf] 5}g .

20 lhG;L bflvnfM ;fdfg vl/bsf] e'QmfgL ubf{ ;DalGwt ;+:yfsf] lhG;L lstfjdf cfDbfgL hgfPsf]

k|df0f ;+nUg x'g' kg]{df laleGg e'QmfgLdf lhG;L bflvnf k|df0f j]u/ e'QmfgL ePsf]n] lhG;L

bflvnf k|df0f k]z x'g' kb{5 .

21 ;f]wegf{M o; lhNnf ;dGjo ;ldltsf] r=g+=&@) / !%$# sf] kqjf6 of]hgf sfof{Gjogsf] nflu

n]lv k7fPsf] t/ jh]6 gk7fPsf]sf/0f cfGtl/s >f]t tkm{jf6 ?=@,)),))).– vr{ ePsf] kfOof] .

of]hgf sfof{Gjog ug{ lbg] t/ jh]6 lgsf;f glbPsf] sf/0f oL txnfO{ Jooef/ k/]sf] lhNnf

;dGjo ;ldltjf6 ;f]wegf{ lng' kb{5 .

22 k/fdz{ vr{M ;fj{hlgs ;|f]t vr{ ubf{ ldtJooL / pknJwLk"0f{ x'g] tl/sfn] vr{ x'g'kb{5 . nfut

cg'dfg tof/L tyf cfjZostf klxrfg gu/L dd{t ;Def/ sf]if lgb]{lzsf tof/L jfkt Ps

;+:YfnfO{ ?=(&,))).– e'QmfgL u/]sf]df gu/kl/ifb\jf6 lgb]{lzsf :jLs[t gePsf] vr{ u/]sf] sf/0f

;|f]t pkof]udf ldtJolotf / ljj]slzntf gk'/\ofO{ vr{ u/]sf] 5 .

23 !$–@)&#.^.@) ;fj{hlgs vl/b lgodfjnL, @)^$ df ?=! nfv eGbf j9Lsf] vl/bdf nfut

cg'dfg tof/ ug'{kg]{ x'G5 . gu/kflnsfn] kflv{jf; x'nfs sfof{no b]lv ;fljs kmnf6] cw]/L3f6



;8s v08sf] /fDr] 8f+8f;Dd xl/ofnL ;8s ;lxt kSsL ;8s / 9n lgsf;sf] k"jf{wf/ lgdf{0fsf]

nflu lj:t[t ;e]{, l8hfog, 8\|OË, nfut cg'dfg, k|lt:kwf{sf] ljj/0f tof/L jfkt Ps

k/fdz{bfqLnfO{ ?=@,(#,!@@.– e'QmfgL u/]sf]df k/fdz{ sfo{sf] nfut cg'dfg tof/ gu/L ;f]em}

vl/b u/]sf]n] pQm sfo{ k|lt:klw{ / ldtJooL b]lvb}g .

24 Psnjf]8{sf] lg0f{oM :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgod tyf :yfgLo lgsfo ;|f]t

kl/rfng dfu{bz{g jdf]lhd gu/kl/ifb\jf6 of]hgf 5gf]6 r/0f kf/ u/L cg'df]bg ePsf]

of]hgfx?sf] lg0f{o jdf]lhd sfof{Gjog x'g'kg]{df gu/:t/Lo k"jf{wf/ ljsf; sfo{qmd dWo] kmf]xf]/

l;h{g If]q, xf6jhf/, Jofkf/Ls ejg, lgdf{0f kflv|jf; j[xt vfg]kfgL of]hgf, ;+/rgf lgdf{0f,

;8s ;f}o{ jlQ nufotsf sfo{qmddf ;fem]bf/Lsf] nflu ljlgof]lht /sd Go"g x'g] pNn]v ub}{

gu/jf]8{sf] lg0f{o lgDgfg';f/ of]hgfx?sf] ?=!$,^),))).– jh]6 s6f}tL u/]sf] kfOof] . jh]6

af8kmfF8df of]hgf 5gf}6 k|lqmof ljkl/t jh]6 s6f}tL ubf{ of]hgfsf] k|fylds/0f c;/ kg]{

b]lvG5 . t;y{ gu/kl/ifb\sf] cg'df]bg j]u/ jf]8{jf6 lg0f{o u/L of]hgf 5gf}6 u/]sf] lgoldt

b]lvb}g .

25 j9L e'QmfgL M sfof{non] cfof]hgf u/]sf] ! lbg] Plss[t ;DklQ s/ sfo{ljlw lgdf{0f tyf

cg'df]bg uf]li7df sIff tof/L tyf ;xlhs/0f jfkt b'O{ k|lzIfsnfO{ b/ @,%)).– pNn]v u/L x'g]

?=%,))).– sf b/n] vr{ u/]sf] kfOof] . o;/L b'j} k|lzIfsnfO{ ?=@,%)).– sf b/n] j9L e'QmfgL

u/]sf]n] j9L Jooef/ k/]sf] c;'n x'g'kb{5 .

26 j]?h" nutM cfly{s sfo{ljlw P]g, @)%% cg';f/ j]?h"sf] nut /fVg] sfd lhDd]jf/ JolQmsf] x'g]

pNn]v 5 . :yfgLo tx :yfkgf x'g' cl3 cl:tTjdf /x]sf lgsfosf] k]ZsL af+sLsf] ljj/0f k]z

ePtfklg km5\of}{6 x'g af+sL j]?h" ljj/0f k]z gePsf]n] j]?h"sf] nut Plsg ug{ ;lsPg . ctM

;fljs lgsfosf] ljutsf] km5\of}{6 x'g af+sL j]?h"sf] nut sfod u/L km5\of}{6 ug'{ kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?= @% nfv @! xhf/ a]?h" b]lvPsf]df ;f] dWo] c;'n ug'{kg]{ ?= &@ xhf/,

clgoldt ?=@$ nfv #$ xhf/ / k]ZsL ?=!% xhf/ /x]sf] 5 .



wgs'6f gu/kflnsf


ut jif+sf] ?- @ s/f]8 &! nfv &! xhf/ / of] jif+ cfo ?-@@ s/f]8 @ nfv @$ xhf/ ;d]t ?-

@$ s/f]8 &# nfv (% xhf/ cfDbfgL ePsf]df ?- !( s/f]8 ^) nfv !# xhf/ vr+ u/L ?-%

s/f]8 !# nfv *@ xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo

5g\M

1 cfly{s sfof{ljlw lgodfjnL, @)^$ jdf]lhd rf}dfl;s k|ult b]lvg] u/L sfo{ tflnsf jgfO{ nIo

jdf]lhd k|ult x'g] u/L sfo{ ug'{kb{5 . /fli6\|o of]hgf cfof]ujf6 tf]s]sf] 9f+rfdf k|ult ljj/0f

tof/ u/]sf] 5}g .

2 cj08fM :yfgLo lgsfo ;|f]t kl/rfng tyf Joj:yfkg sfo{ljlw, @)^( cg';f/ kl/ifb\jf6

of]hgfut jh]6 jf+8kmf+8 ug'{kg]{ / jh]6 cj08fdf /fVg gkfOg] pNn]v 5 . kl/ifb\n] ljsf;

lgdf{0fsf sfo{ ug]{ pNn]v u/L ?=!,)(,)),))).– cj08f /fvL of] jif{ ljleGg of]hgfx?df

?=(),!),$)%.– vr{ u/]sf] kfOof] . cj08f /fvL vr{ ubf{ of]hgf 5gf}6 r/0fjf6 cfjZostfsf]

cfwf/df hg:t/jf6 dfu ePsf of]hgf sfof{Gjog geO{ kx'+r / bjfjsf] cfwf/df of]hgf 5gf}6

x'g] b]lv+bf kl/ifb\jf6 of]hgf 5gf}6r/0f kf/ u/]sf k|fyldstf k|fKt of]hgfx?sf] 5gf}6 tyf jh]6

Joj:yf u/L sfof{Gjog ug{ Wofg lbg'kb{5 .

3 s/ bflvnfM cfos/ P]g tyf lgodfjnLn] tf]s] jdf]lhdsf] ;do leq s/ bflvnf x'g'kb{5 . s6[L

u/]sf] s/ ;dod} bflvnf x'g' kb{5 . clu|d s/ ?=@,(#,&)*.– ldlt @)&$.!.@^ df bflvnf u/]sf]

5 .

4 ;DkQL x:tfGt/0f M

4.1 :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z, @)&$ sf] bkmf &( df ufpkflnsf jf

gu/kflnsf u7g x'bf ;f] leq ;dflxt ePsf ufp ljsf; ;ldlt jf gu/kflnsf jf To;sf] s'g}

j8fsf] rn crn ;DkQL, bfloTj tyf clen]v To;/L sfod ePsf ufpkflnsf jf gu/kflnsfdf

:jt x:tfGt/0f x'g] Joj:yf 5 . o;/L x:tfGt/0f x'g] ;Dk"0f{ ;DkQLsf] clen]v tyf lhG;L nut

vftf @)&$ c;f/ leq :yfgLo txn] tof/ u/L k|ltj]bg ;fj{hlgs ug'{kg]{ Joj:yf 5 . g]kfn

;/sf/sf] @)&!.*.!^ sf] lg0f{o cg';f/ ;fljs lgsfodf uflePsf]df tL lgsfosf] ;DklQ

x:tfGt/0f ePsf] clen]vjf6 b]lv+b}g . sDKo"6/, l;=l8=Pd=P kmf]g ;lxt !( cfO{6dsf ?=

!%,*&,!%).– / j]nx/fsf] sDKo"6/, l8lh6n Sofd/f, df]jfOn kmf]g nufotsf #* cfO6d dWo] @%

cfO6dsf] d"No v'n]sf] ?=#,^#,^##.– n]vfk/LIf0f cjwL @)&$ dfu{ of] txdf /x]sf] lhG;L ;DkQL

of] txdf x:tfGt/0f ePsf] kfOPg . x:tfGt/0f gx'bf x/fpg] b'?kof]u x'g;Sg] b]lvPsf] 5 . Plsg

u/L :jfldTjdf lng'kg]{ b]lvG5 .

4.2 :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf *! df ufpkflnsf jf


:yfgLo :t/sf sfof{nox? ;+/rgf rn crn ;DkQL ;+/rgf -s[lif kz' ;]jf s]Gb|, pk s]Gb|,

k|fylds :jf:Yo s]Gb|, :jf:Yo rf}sL, pk:jf:Yo rf}sL, cfo'{j]b cf}ifwfno, lzIff ;|f]t s]Gb|,

;fd'bflos l;sfO{ s]Gb|, ;fd"bflos ;"rgf s]Gb|, ;fd'bflos k':tsfno ;fd'bflos ejg, ;/sf/L

j[4f>d, v]ns'b ;Dj4_ ;/sf/L ;+/rgf ljleGg of]hgfjf6 ;DkGg vfg]kfgL l;rfO{ h:tf ljsf;

lgdf{0f cfof]hgfx? cflb ufpkflnsf jf gu/kflnsfdf :jt x:tfGt/0f x'g]5 . o;/L x:tfGt/0f

x'g] ;Dk"0f{ ;DkQLsf] clen]v tyf lhG;L nut vftf @)&$ c;f/ leq :yfgLo txn] tof/ u/L


;+/rgfx? sf] nut tof/ u/L o; gu/kflnsfn]] ;fj{hlgs u/]sf] b]lvPg . u7g cfb]z jdf]lhd

ufpkflnsfn] o:tf ;DkQLsf] nut cWofjlws u/L ;f]sf] k|ltj]bg ;fj{hlgs ug'{kb{5 .

5 cfGtl/s lgoGq0f M s'g}klg sfof{non] cfk"mn] ;Dkfbg ug]{ sfo{x? ldtJooL, sfo{bIftf /

k|efjsf/L 9uaf6 ;Dkfbg ug{, ljQLo k|ltj]bg k|0ffnLnfO{ ljZj;gLo agfpg tyf k|rlnt sfg"g

adf]lhd sfo{;Dkfbg ug{ cf–cfKgf] sfdsf] k|s[lt cg';f/sf] pko'{Qm cfGtl/s lgoGq0f k|0ffnL

tof/ u/L nfu" ug'{kb{5 . h;nfO{ :yfgLo :jfoQ zf;g P]g, lgodfjnL / cfly{s sfo{ljlw

lgodfjnLn] ;d]t JofVof u/]sf] 5 .

6 cfGtl/s n]vfk/LIf0fM :yfgLo lgsfo ;|f]t kl/rfng tyf Joj:yfkg sfo{ljlw, @)^( cg';f/

gu/kflnsfsf] cfGtl/s n]vfk/LIf0f k|To]s rf}dfl;s cjlw ;dfKt ePsf] ! dflxgf leq tof/

ug'{kg]{ pNn]v ePsf]df o; gu/kflnsfsf] cfGtl/s n]vfk/LIf0f gu/kflnsfs} cfGtl/s

n]vfk/LIf0f zfvfjf6 rf}dfl;s ?kdf ug]{ u/]sf] hgfPtfklg k|ltj]bg jflif{s ?kdf ug]{ u/]sf]



kfOof] . cfGtl/s lgoGq0f k|efjsf/L jgfpg tf]lsPs]f cjwLdf n]vfk/LIf0f ;DkGg u/L k|ltj]bg

ug{'kg]{ b]lvG5 .

7 ljz]if sf]if M :yfgLo lgsfo >f]t kl/rfng tyf Joj:yfkg sfo{ljlw, @)^( sf] bkmf $^ df

gu/kflnsfn] cfly{s k|zf;g lgodfjfnLsf] lgod ## df Joj:yf eP jdf]lhd ;DalGwt

kl/ifb\jf6 sf]if ;+rfng ;DaGwL ljlgdo :jLs[t u/fO{ ljz]if sf]if :yfkgf ug{ ;Sg] pNn]v 5 .

;f]xL bkmfsf] pkbkmf @ df sf]ifdf /sd hDdf ug]{ Joj:yf 5 eg] pkbkmf # df sf]ifsf] p2]Zo;+u

;Dalgwt sfo{df dfq vr{ ug'{kg]{ / pkbkmf $ df sf]ifsf] p2]Zo k|fKtL jfx]s cGo k|of]hg jf

cfly{s ;xfotf, cg'bfg jf rGbf k'/:sf/ h:tf ljt/0fd'vL sfo{df vr{ ug{ kfOg] 5}g eGg]

pNn]v 5 . gu/kflnsfn] of] jif{ ljz]if sf]if ;+rfng ;DaGwL ljlgodfjnL gagfO{ ?=

66,26,862/- vr{ u/]sf] kfOof] .

8 hfFrkf; M :yfgLo lgsfox?sf] ljz]if sf]ifx?sf] :yfkgf :yfgLo :jfoQ zf;g P]g tyf lgoddf

pNn]v u/] jdf]lhd x'g' kg]{df gu/kflnsfdf :jfoQ zf;g P]g lgoddf gePsf] hfFrkf; tyf

km/s km/s sf]if v8f u/L ?=#,&),#^).)@ ;+lrt b]lvPsf] 5 . ;f] ;+lrt of]hgfsf] clen]v

ljj/0f ;+nUg u/]sf] 5}g . sf]if :yfkgf / hfFrkf; ;+rfng x'g' kg]{ b]lvG5 . :ki6 clen]v v'Ng]

ljj/0f ;+nUg u/L k|of]hg ;dfKt e} ;s]sf] cj:yfdf ;DalGwtn] lkmtf{ lng cfPdf lkmtf{ ug]{

u/L ;+lrt sf]if bflvnf x'g'kg]{ b]lvG5 .

9 nfut cg'dfg M ;fj{hlgs vl/b lgodfjnL, @)^$ cg';f/ ?=! nfv eGbf j9Lsf] vl/bdf nfut

cg'dfg tof/ ug]{ pNn]v ePsf]df sfof{non] ?=! nfv eGbf j9Lsf] kmlg{r/ tyf sDKo"6/ vl/bdf

nfut cg'dfg j]u/ 6'qmf u/L vl/b u/]sf] kfOof] . cfjZostfsf] klxrfg u/L vl/b of]hgf jgfO{

lgodfg';f/ nfut cg'dfg tof/ u/L k|lt:kwf{Tds ?kn] vl/b x'g] Joj:yf ldnfpg' kg]{ b]lvG5 .

10 l;w} vl/b M ;fj{hlgs v/Lb P]g, @)^# sf] bkmf *-@_ df of] P]g cGt{ut jg]sf] lgod jdf]lhd

vl/b ubf{ k|lt:kwf{ l;ldt x'g] u/L 6'qmf 6'qmf u/L vl/b ug'{ x'+b}g eGg] pNn]v 5 . of] txn] of]

jif{ ljleGg @! j6f b/efpkqjf6 ?=(*,)^,%%*.– sf] nfut cg'dfg tof/ u/L lgdf{0f sfo{ u/]sf]

5 . ;f] dWo] ?=@^,)&,#().– sf sd v'nf k|lt:kwf{sf] dfWodaf6 vl/b ug{ ;lsg]df ;f] gu/L

nfut cg'dfg 6'qmf kf/L l;w} vl/b u/]sf] 5 .

11 lagf k|lt:kwf{ vl/bM lgsfon] of] jif{ $ yfg df]6/;fO{sn vl/b jfkt laleGg kmd{x?nfO{

?=(,*$,%)%.– vr{ n]v]sf] kfOof] . ;f] df]6/;fO{sn vl/b ubf{ jflif{s cfjZostf klxrfg u/L

lgodfg';f/ :k]l;lkms]zg tyf nfut cg'dfg tof/ gu/]sf] / k|lt:kwf{ ;d]t gu/L l;w}

kmd{x?jf6 vl/b u/]sf] kfOof] . :k]l;lkms]zg tyf nfut cg'dfg tof/ gu/L k|lt:kwf{ j]u/ ;f]em}

vl/b u/]sf] ?=(,*$,%)%.– lgoldt x'g' kb{5 .

12 jNj vl/bM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ jdf]lhd vl/b ePsf] ;fdfgx? :6f]/

bflvnf x'g'kg]{df gu/kflnsfn] s]=;L On]S6\|Ls w/fgjf6 ljleGg ldltdf ?=#,@(,(^).– sf] vl/b

u/]sf]df lhG;L bflvnf u/]sf] gb]lvPsf]n] lhG;L bflvnfsf] k|df0f k]z x'g'kb{5 .

13 k|f]lehgn ;dM 8]=js{ / k|f]lehgn;dsf] e'QmfgL ubf{ jf:tljs vr{sf cfwf/df e'QmfgL x'g'kb{5 .

;fKtflxs xl6of lxn] ! sf] Ps lgdf{0f Joj;foLnfO{ clGtd ljn e'QmfgL ubf{ b}lgs sfddf

nufpg] cfb]z tyf k|df0fLt 8f]/ xflh/ g/fvL OsfO ! cGtu{t b}lgs sfddf ?=@),(&).– /

OsfO hL df k|f]lehgn;d cGt{ut jftfj/0fhGo sfd cGt{ut vl/b cfb]z tyf ljn j]u/ kmf]xf]/

;+sng ug]{ ef+8fx? vl/b ?=%),))).–, jftfj/0f ;r]tgf sfo{ ?=#),))).– / jftfj/0fLo c;/

Go"lgs/0f sfo{ ?=#,&%,))).– u/L ?=$,%%,))).– ;d]t s"n ?=$,&%,(&).– e'QmfgL u/]sf] kfOof] .

vr{ k'i6\ofO{ x'g] ljn e/kfO{ ;+nUg gu/L k|fljlws d"Nof+sgsf cfwf/df e'QmfgL ubf{ vr{ Plsg

ug{ ;lsPg . vr{ k|df0fLt x'g] ljn e/kfO{ j]u/ e'QmfgL x'+bf ?=$,&%,(&).– cfof]hgf nfut j9\g

uO{ j9L Jooef/ kg{ hfg] b]lvPsf]n] pQm cfO6dx?df ePsf] vr{ ?=$,&%,(&).– df yk

?=^!,*&^.– ;d]t ?=%,#&,*$^.– c;'n x'g' kb{5 .

14 k|ltj]bgM ;Demf}tf cg';f/ sfo{ ;DkGg k|ltj]bg ;+nUg u/]/ dfq e'QmfgL x'g'kg]{df ejg lgdf{0fsf]

nflu df6f] kl/If0f u/] jfkt k/fdz{bftfnfO{ d"=c=s/ ;d]t ?=!,%),))).– e'QmfgL u/]sf]df df6f]

kl/If0f u/]sf] k|ltj]bg k]z u/]sf] 5}g . k/fdz{bftfjf6 ePsf] sfdsf] k|ltj]bg k]z ug'{ kb{5 .

15 lhG;L Joj:yfkgM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] kl/R5]b !) df lhG;Lsf]

nut tyf ;f]sf] ;+/If0f / lnnfd ;DaGwL Joj:yf 5 . sfof{nosf] lhG;L Joj:yfkg ;DaGwdf

b]lvPsf Joxf]/f lgDgfg';f/5g\M

15.1 lhG;L nutM :yfgLo lgsfodf vl/b x:tfGt/0f jf h'g;'s} ;|f]tjf6 k|fKt ePsf lhG;L ;fdfgx?

& lbg leq cfDbfgL afFwL nut cBfjlws /fVg' kg]{ pNn]v ePsf]df of] txn] rfn' jif{ vl/b

ePsf vr{ eP/ ghfg] jfx]s cGo ;fdfu|Lx?sf] nut /fv]sf] 5}g . utljut jif{sf] n]vfk/LIf0fdf

;d]t lhG;L Joj:yfkg ;DaGwdf ;'wf/ ul/g'kg]{ eGg] pNn]v ePsf]df l:ylt oyfjt /x]sf] 5 .



15.2 lhG;L lg/LIf0f u/fO{ k|ltj]bg lng] tyf jflif{s df}Hbft ljj/0f tof/ u/L ;DalGwt lgsfox?df

k7fpg] Joj:yf x'g'kg]{df o; gu/kflnsfn] lhG;L lg/LIf0f u/fO{ k|ltj]bg lng] u/]sf] clen]vjf6

b]lvPg . h;n] ubf{ JolQmut k|of]udf cfpg] ;fdfu|L vl/b x'g ;Sg], sfof{nodf lhG;L ;fdfu|L

x/fpg], rf]l/g] tyf dd{t tyf lnnfd ug'{kg]{ ;fdfgx? 5'6\ofpg g;ls+bf ;du| lhG;L

Joj:yfkgdf c;/ kg]{ b]lvG5 . t;y{ lhG;L Joj:yfkg r':t jgfpg lhG;L lg/LIf0f tyf jflif{s

k|ltj]bg tof/ ug]{ tkm{ sfof{nosf] Wofg hfg'kg]{ b]lvPsf] 5 .

15.3 :yfgLo :jfoQ zf;g P]g, @)%% tyf lgodfjnL, @)%^ jdf]lhd gu/kflnsfn] cfk\mgf] If]q

leqsf ;Dk"0f{ ;fj{hlgs hUufsf] ljj/0f /fVg' kg]{df /fv]sf] b]lv+b}g . ;fj{hlgs hUufsf] clen]v

/fVg'kg]{ b]lvPsf] 5 .

16 k|zf;lgs vr{M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL, @)^$ sf] lgod #$ jdf]lhd

gu/kflnsfn] :jLs[t jh]6sf] kl/lw leq /xL P]g jdf]lhd s/, ;]jfz'Ns, z'Ns, b:t'/ / ef8fjf6

p7fPsf] kl/lw leq /xL P]g jdf]lhd s/, z'Ns, ;]jfz'Ns, b:t'/ ef8fjf6 p7fPsf] s"n /sdsf] /

! s/f]8 eGbf j9L cfDbfgL x'g] gu/kflnsfn] @% k|ltzt eGbf j9L k|zf;lgs sfo{df vr{ ug{

kfOg] 5}g eGg] pNn]v 5 . of] jif{ s/, z'Ns, ;]jfz'Ns, b:t'/ / ef8fjf6 ?=!,(&,^$,*#^.– cfo

ePsf] ljj/0f k]z u/]sf] 5 . k|zf;lgs vr{ ?=!,$(,@&,^*@.– u/]sf]n] s"n cfosf] &%=% k|ltzt

vr{ u/]sf] 5 . l;df leq /xL vr{ u/]sf] b]lvPg . sfsd{rf/L lz/f]ef/ vr{df ldtJolotf NofO{

k|zf;lgs vr{ sfg"gsf] l;df leq vr{ ug{ Wofg lbg'kb{5 .

17 ldGxfM :yfgLo lgsfo ;|f]t kl/rfng sfo{ljlw, @)^( df cfGtl/s cfo ldGxf lbg ;lsg] Joj:yf

5}g . ef}=g+&@ ldlt @)&#.*.!% jf6 ;jf/L kfls{Ë z'Ns jfkt cfly{s jif{ @)&@.&# df ;Demf}tf

eO{ Ps Snjn] ;jf/L kfls{Ë z'Ns j'emfO{ ;s]sf] cj:yfdf jGb, gfsfjGbLsf] sf/0f, 7]Ssf /sd,

c;'nLdf cj/f]w ePsf] sf/0f b]vfO{ lbPsf] lgj]bgsf] cfwf/df /fhZj k/fdz{ ;ldltsf] lg0f{o

cg';f/ ?=^#,$)*.– ldGxf lbPsf] kfOof] . ;Demf}tf eO{ ;s]sf] ldGxf u/L lkmtf{ u/]sf] lbg kfpg]

cfwf/ k|df0f k]z ug'{ kb{5 .

18 k]ZsLM :yfgLo lgsfo cf=k|=;DaGwL lgodfjnL, @)^$ sf] lgod !() jdf]lhd k]ZsL km5\of}{6

x'g'kb{5 . cfly{s jif{sf] cGTo;Dd km5\of}{6 x'g af+sL k]ZsL ?=$,!(,%)).– b]lvPsf]n] lgodfg';f/

c;'n km5\of}{6 x'g' kb{5 .

19 pkef]Qmf ;ldlt ;DaGwL

cg'kflts M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjfnL, @)^$ sf] lgod !%% cg';f/

pkef]Qmf ;ldlt dfkm{t ;+rflnt of]hgfx?df ;Demf}tf cg';f/sf] of]ubfg eGbf sd sfd ePdf

cg'kflts s6[L u/]/ e'QmfgL lbg' kg]{ Joj:yf ePsf]df of] jif{ gu/kflnsf;+u ;Demf}tf u/L lgdf{0f

sfo{ u/]sf] dWo] gd"gf 5gf}6 kl/If0fjf6 kl/If0f ul/Psf kmfOnjf6 ?=!,*!,##*.– pkef]Qmf

;ldltn] ;Demf}tf eGbf 36L sfo{ u/]sf]df ;Demf}tf cg';f/ g} v'b sfd u/]sf] cg'kftdf vr{

u/]sf]n] j9L e'QmfgL lbPsf] /sd c;'n x'g' kb{5 .

20 ;Demf}tf / c;'nLM 7]s]bf/x?;+u sj'lnotgfdf tyf ;Demf}tf jdf]lhd c;'n x'g'kb{5 .

sj'lnotgfdf / ;Demf}tfdf pNn]v gu/L 7]s]bf/nfO{ sj'n c+sdf 5'6 lbO{ ?=!,($,()).– 36L

c;'nL u/]sf] kfOof] . sj'lnotgfdf jdf]lhd c;'nL gx'+bf ?=!,($,()).– cfo gf]S;fg ePsf] 5 .

;Demf}tfdf cg';f/ c;'n x'g'kb{5 .

20.1 xh{gf c;'nM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ cg';f/ ;Demf}tf jdf]lhdsf] ls:tf

gj'emfPsf] ;DaGwdf ;'b ;d]t c;'n ug]{ pNn]v 5 . lj1fkg s/jfkt Ps :jLsf/stf{n] ut

aif{sf] cfGtl/s cfo ?=&@,^)).– ;Demf}tf eGbf ! jif{ l9nfO{ u/L j'emfP jfkt !) k|ltzt xh{gf

c;'n x'g' kb{5 .

20.2 jSof}tf c;'nLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ jdf]lhd ;Demf}tf cg';f/ ltg'{

j'emfpg' kg]{ /sd gj'emfPdf ;/sf/L af+sL ;/x c;'n x'g' kg]{ pNn]v 5 . laleGg ^ JolQm tyf

;+:yfx?n] ef8f jfkt ?=^,#),)(&.– gj'emfO{ af+sL /fv]sf]n] c;'n x'g'kb{5 .

21 Plss[t ;DklQ s/M o; gu/kflnsfdf :yfgLo lgsfo :jfoQ zf;g P]g, @)%% tyf lgodfjnL

,@)%^ jdf]lhd Plss[t ;DklQ s/ ljB'lto clen]vdf /fv]sf] kfOof] . kl/If0f ubf{ s"n s/bftf

!$%@! 3/w'/L /x]sf]df of] aif{ ;Dd &)!$ hgfn] Plss[t ;DklQ s/ bflvnf u/]sf]df &,$()

hgfjf6 s/ ltg{ af+sL /x]sf] kfOof] . gu/ If]q leqsf s/bftfx?jf6 ;DklQ vl/b ljqmLsf]

clen]v cBfjlws gx'+bf / s/bftfnfO{ lbg] ;]jf;+u hf]8\g g;Sbf jSof}tf c;'nLdf c;/ kg]{

b]lvG5 . clen]v Jojl:yt u/L ltg{ af+sL s/bftfx?;+u s/ c;'nL ug]{tkm{ Wofg hfg'kg]{ b]lvG5 .

22 w/f}6L n]vfM sfof{non] :yfgLo :jfoQ zf;g P]g, @)%% jdf]lhd gu/ If]q leq 3/gSzf kf;

ug]{ k|of]hgsf] nflu gu/jfl;n] /fv]sf w/f}6L / lgdf{0f Joj;foLx?n] l/6]G;g jfkt /fv]sf]

w/f}6Lsf] Joxf]/f v'Ng] u/L cnu cnu gfd gfd];L ;d]tsf] ljj/0f /fVg' kg]{df /fv]sf] kfOPg .



JolQmut w/f}6L vftfdf k|of]hg v'nfO{ ljj/0f cBfjlws g/fVgfn] 3/gSzf kf; u/L lgdf{0f

;DkGg lnP glnPsf] Plsg ug{ ;lsg] b]lv+b}g . ;]jfu|fxLn] Dofb yk dfu u/]sf] cj:yfdf jfx]s

pQm w/f}6L ;b/:ofxf u/L cfDbfgL jf+Wg' kg]{df :ki6 clen]vsf] cefjdf lgdf{0f ;DkGg gug]{sf]

w/f}6LnfO{ cfodf x:tfGt/0f gubf{ cfodf c;/ kg]{ b]lvG5 . lgdf{0f Joj;foLsf] clen]v /fvL

w/f}6Lsf] ljj/0f tof/ gx'+bf w/f}6L bfloTj Plsg ug{ g;lsg], k|of]hg ;dfKt gx'+b} w/f}6L lkmtf{

x'g] h:tf hf]lvd /x]sf]n] w/f}6Lsf] k|of]hg v'Ng] u/L w/f}6Lsf] n]vf Joj:yfdf ;'wf/ x'g'kb{5 .

22.1 lx;fj ;dfof]hgM w/f}6Lsf] ;|]:tfsf] df}Hbft / j}+s lx;fj ljj/0f km/s k/]df lx;fj ;dfof]hg

x'g'kb{5 . sfof{nosf] ;|]:tf cg';f/sf] w/f}6L af+sL ?=&#,^^,@@&.– /x]sf]df j}+sdf ?=&$,*#,%%).–

/x]sf] 5 . ;|]:tfdf eGbf j}+sdf ?=!,!&,@@@.– j9L b]lvPsf] ;DaGwdf lx;fj le8fg u/L cfDbfgL

jf+Wg' kg]{ b]lvG5 .

23 cg'udg kl/If0fM n]vfk/LIf0fjf6 cf}+NofPsf Joxf]/fx? sfof{Gjog x'g'kb{5 . ut ljutsf]

n]vfk/LIf0fjf6 cf}+NofPsf dWo] sfof{Gjog gePsf u'?off]hgf lgdf{0f tyf cBfjlws gePsf],

lhG;L Joj:yfkg ;DaGwL ;'emfj sfof{Gjog gePsf] / gu/ ljsf; sf]if;+usf] ;Demf}tf cg';f/

ltg'{kg]{ bfloTj b]lvg] u/L lx;fj b'?:t g/fv]sf] Joxf]/f ;dfa]z 5g\ .

24 j]?h" nutM cfly{s sfo{ljlw P]g, @)%% cg';f/ j]?h"sf] nut /fVg] sfd ;DalGwt lgsfosf] x'g]

pNn]v 5 . :yfkgf x'g' k"j{ 5'6[} cl:tTjdf /x]sf lgsfosf] k]ZsL af+sLsf] ljj/0f / j]?h" ljj/0f

k|fKt gePsf]n] j]?h"sf] nut Plsg ug{ ;lsPg . k|fKt ljj/0f cg';f/ !! hgf JolQmsf] km5\of}{6

x'g af+sL ?=@*,#!*.– dWo] n]vfk/LIf0f ubf{ j]?h" ?=!,)#!.– ;Dk/LIf0f ul/Psf] 5 . ut ljutsf]

af+sL j]?h"sf] nut cBfjlws u/L km5\of}{6 ug'{kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 z'? a]?h' ?= ! s/f]8 @( nfv &^ xhf/ a]?h" dWo] c;'n ug'{kg]{ ?=!%

nfv %! xhf/, clgoldt ePsf] ?= ! s/f]8 !) nfv ^ xhf/, / k]ZsL ?=$ nfv !( xhf/ /x]sf]

5 .



dxfnIdL gu/kflnsf


ut jif+sf] ?-!@ nfv ^# xhf/ / of] jif+ cfo ?- * s/f]8 *& nfv @^ xhf/ ;d]t ?- ^ s/f]8

(( nfv *( xhf/ cfDbfgL ePsf]df ?-% s/f]8 !@ nfv (* xhf/ vr+ eO+ ?-! s/f]8 *^ nfv

(! xhf/ /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf pNn]Vo Joxf]/f lgDgfg';f/ 5g\M

1 cfGtl/s n]vfk/LIf0fM :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z, @)&$ sf] bkmf

^! df :yfgLo txsf] cfGtl/s n]vfk/LIf0f cfKg} cfGtl/s n]vfk/LIfsjf6 u/fpg' kg]{5 . :yfgLo

txdf n]vfk/LIfs gePdf lhNnf ;dGjo ;ldltsf] cfGtl/s n]vfk/LIfsjf6 u/fpg ;Sg] pNn]v

5 . of] tx / uflePsf lgsfo ;d]tsf] lh=;=;=af6 cfGtl/s n]vfk/LIf0f u/fPsf] 5 . cfGtl/s

n]vfk/LIf0fjf6 cf}+NofOPsf j]?h"x? clGtd n]vfk/LIf0f x'g' cl3 km5\of}{6 u/L;Sg' kg]{df u/]sf]

kfOPg . cfGtl/s n]vfk/LIf0f 9Lnf ePsf] sf/0f ;dodf km5\of}{6 ug{ g;lsPsf] egfO{ /x]sf]

5 .

2 ;DkQL x:tfGt/0f M :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf

&( df :yfgLo tx u7g x'bf ;f] leq ;dflxt ePsf ufpFljsf; ;ldlt jf gu/kflnsf jf To;sf]

s'g} j8fsf] rn crn ;DkQL, bfloTj tyf clen]v To;/L sfod ePsf ufFpkflnsf jf

gu/kflnsfdf :jt x:tfGt/0f x'g] Joj:yf 5 . o;/L x:tfGt/0f x'g] ;Dk"0f{ ;DkQLsf] clen]v

tyf lhG;L nut vftf aif{sf] cGtdf :yfgLo txn] tof/ u/L k|ltj]bg ;fj{hlgs ug'{kg]{ Joj:yf

5 . n]vfk/LIf0f cjwL @)&$ dfu{ !@ leq ;fljs lgsfosf]] lhG;L ;DkQL x:tfGt/0f eO{ cfPsf]

b]lvPg . ;DkQL x:tfGt/0f gubf{ b'?kof]u x'g;Sg] b]lvPsf] 5 .

2.1 :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z, @)&$ sf] bkmf *! df ufpFkflnsf jf


:yfgLo :t/sf sfof{nox?sf ;+/rgf rn crn ;DkQL -s[lif kz' ;]jf pk ;]jf s]Gb| k|fylds

:jf:Yo s]Gb| :jf:Yo rf}sL pk:jf:Yo rf}sL cfo'{j]b cf}ifwfno, lzIff ;|f]t s]Gb| ;fd'bflos l;sfO{

s]Gb| ;fd"bflos ;"rgf s]Gb| ;fd'bflos k':tsfno ;fd'bflos ejg, ;/sf/L j[4f>d, v]ns'b

;Dj4_ ;/sf/L ;+/rgf ljleGg of]hgfjf6 ;DkGg vfg]kfgL l;rfO{ h:tf ljsf; lgdf{0f

cfof]hgfx? cflb ufpkflnsf jf gu/kflnsfdf :jt x:tfGt/0f x'g'kb{5 . o;/L x:tfGt/0f eO{

cfpg] ;Dk"0f{ ;DkQLsf] clen]v tyf lhG;L nut vftf @)&$ c;f/ leq :yfgLo txn] tof/

u/L k|ltj]bg ;fj{hlgs ug'{kg]{ Joj:yf 5 . :yfgLo txdf /x]sf o:tf ;DkQL, cfof]hgf

nufotsf ;+/rgfx? sf] nut tof/ u/L o; gu/kflnsfn]] ;fj{hlgs u/]sf] b]lvPg .

3 df}Hbft lkmtf{M :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf ^% df

rfn' cfly{s jif{sf] cGtdf j8fsf] vr{ vftfdf /x]sf] jf+sL ;j} /sd ;DjlGwt :yfgLo txsf]

;+lrt sf]ifdf hDdf ug'{kg]{ Joj:yf 5 . o; gu/kflnsfn] lgDg j8fx?nfO{ pknJw u/fPsf] /sd

dWo] jiff{Gt ;Dd vr{ eO{ jfsL /x]sf] /sd lkmtf{ k|fKt u/L gu/kflnssf] ;+lrt sf]if vftfdf

bflvnf x'g' kg]{df ePsf] kfOPg . ctM vr{ gePsf] lgsf;f /sd ?=!%,&#*.– lkmtf{ k|fKt u/L

gu/kflnsfsf] ;+lrt sf]if bflvnf ug'{kb{5 .

4 cfGtl/s lgoGq0f M s'g}klg sfof{non] cfk"mn] ;Dkfbg ug]{ sfo{x? ldtJooL, sfo{bIftf /



tof/ u/L nfu" ug'{kb{5 . h;nfO{ :yfgLo :jfoQ zf;g P]g, lgodfjnL / cfly{s sfo+ljlw

lgodfjnLn] ;d]t JofVof u/]sf] 5 . sfof{non] jflif{s vl/b of]hgf gagfPsf], lhG;L vftfdf

cfDbfgL ubf{ k"0f{ ?kdf :k]l;lkms]zg v'nfpg] gu/]sf], cfjlws u'? of]hgf tof/ gu/]sf,]

cfGtl/s lgoGq0f sfo{ljlw tof/L u/L nfu' gu/]sf], ;dodf k]ZsL km5\of}{6 gu/]sf] kfOof] .

5 l;w} vl/bM ;fj{hlgs vl/b lgodfjnL, @)^$ cg';f/ ?=! nfv eGbf j9Lsf] vl/bdf nfut

cg'dfg tof/ ug'{ kg]{ pNn]v 5 eg] ?=% nfv eGbf j9Lsf] vl/bdf lznjGbL b/efpkq lnP/

vl/b ug'{ kg]{ pNn]v 5 . sfof{non] of] jif{ kmlg{r/ lkmSr;{df ?=!$ nfv *% xhf/ b'O{

df]6/;fO{sn vl/b jfkt ?=%,#(,))).– d]lzg/L cf}hf//sDKo"6/, OGe6\\/ cfbLdf ?=!!,#$,))).–

u/L hDdf ?=#!,%*,))).– sf] nfut cg'dfg tof/ gu/L l;w} vl/b u/]sf] 5 . vl/b ubf{

k|lt:kwf{df l;ldt eO{ lgodsf] kfngf geO{ ldtJolotfdf c;/ kg]{ b]lvG5 . 5nkmndf :yfkgf

sfn ePsf] / 5f]6f] cjwLdf sfo{ ug'{ kg]{ ePsf]n] l;w} vl/b ug'{ k/]sf] sfof{nosf] egfO{ /x]sf]

5 . vl/b nfut cg'dfg tof/ kf/L k|lt:kwf{Tds tl/sfn] vl/b ug'{kb{5 .

6 k]ZsL km5\of}{6M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] kl/R5]b * df k]ZsL /sd lbg] /



km5\of}{6 ;DaGwL Joj:yf jdf]lhd lgod !*@ df k]ZsL clen]v /fVg] Joj:yf 5 . :yfgLo txjf6

k|fKt ljj/0f cg';f/ of] txdf uflePsf ;fljs lgsfo ?=@@,@&,*)#.– Dofb gf3]sf] k]ZsL afFsL /x]sf]

kfOof] . k]ZsL lng]n] sfd ;DkGg u/L lx;fj km/kmf/s gu/]sf] / k]ZsL km5\of{}6 u/fpg] lhDd]jf/n]

tfs]tf ;d]t gu/]sf] sf/0f ut ljut b]lvsf] k]ZsL lnPsf] /sd tf]lsPsf] jfx]s cGo k|of]hgdf vr{

x'g] b]lvG5 . t;y{ km5\of{}{6 x'g afFsL #! JolQm tyf ;+:yfsf] gfddf afsL k]ZsL ?=@@,@&,*)#.– sf]

Jofh ;d]t u0fgf u/L c;'n x'g'kb{5 .

7 ljn e/kfO{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod ( df lgsfon] /sd vr{

;DaGwL sfo{ljlw pNn]v u/]sf] 5 . vr{ k|df0fLt x'g] ljn e/kfO{ nufotsf] ;|]:tf /fvL vr{ ug'{

kg]{df ;fljs lgsfon] ?=^^,)&).– vr{ k'i6\ofO{ x'g] ljn g/fvL vr{ u/]sf] b]lvPsf]n] c;'n ug'{

kb{5 .

8 clu|d s/M cfos/ P]g, @)%* jdf]lhd e'QmfgLdf clu|d s/ s6[L u/L e'QmfgL x'g' kg]{df sfof{no

cGt{ut ;fljs lgsfon] ?=!@,&)!.** clu|d s/ s6[L gu/L e'QmfgL u/]sf] kfOof] . e'QmfgLdf

clu|d s/ s6[L gx'bf ;/sf/L cfodf c;/ kg]{ x'bf clu|d s/ s6[L /sd c;'n x'g' kb{5 .

9 s6[L /sd M cfos/ P]g, @)%* jdf]lhd s6[L /sd ;DalGwt /fhZj lzif{sdf ;dod} bflvnf

ug'{kg]{ / gu/]df hl/jfgf x'g] pNn]v u/]sf] 5 . j8f g+=$ -;fljs d'lt{9'+uf uf=lj=;_ n] ljleGg

ldltdf s6[L u/]sf] clu|d cfos/ ?=!#,**!.– cfly{s jif{sf] cGTo;Dd klg bflvnf u/]sf] 5}g .

ctM lgodfg';f/ ;DalGwt /fhZj lzif{sdf hDdf x'g' kb{5 .

10 lhG;L bflvnfM ;fdfg vl/bsf] e'QmfgL ubf{ ;DalGwt ;+:yfsf] lhG;L lstfjdf cfDbfgL hgfPsf]

k|df0f ;+nUg x'g' kg]{df ;fljs rfg'jf sf] uf]=ef}=g+ !!–@)&$.@.!! jf6 l;4]Zj/ k|f=ljnfO{ sDKo"6/

vl/b jfkt ?=#%,%)).– e'QmfgL u/]sf]df lhG;L bflvnf k|df0f k]z ePsf] 5}g . lhG;L bflvnf

k|df0f g/fvL e'QmfgL ePsf]n] lhG;L bflvnf k|df0f k]z x'g' kb{5 .

11 j9L e'QmfgLM ;Demf}tf jdf]lhd sfo{ ;DkGg ePsf] k|fljlws gfkhf+r jdf]lhd e'QmfgL x'g' kb{5 .

;fljs d'lt{9'+ufsf] ejg lgdf{0f jfkt ?=!,)),))).– e'QmfgL x'g] u/L ;fd"bflos ejg pkef]Qmf

;ldlt d"lt{9'+uf cWoIf;+u ;Demf}tf u/]sf]df ef}=g+=@! jf6 ?=!,)),))).– e'QmfgL e} ;s]sf]df

ef}=g+=@^ ldlt @)&#.(.@& jf6 ;fd"bflos ejg k]ZsL pNn]v u/L e'QmfgL u/]sf]df k]ZsL sfod

gu/]sf] / yk of]hgfsf] ;Demf}tf ;d]t ePsf] gb]lvPsf]n] Pp6} sfddf bf]xf]/f] e'QmfgL ePsf] /sd

?=!,)),))).– c;'nL x'g' kb{5 .

12 km/s b//]6 M nfeu|fxL;+u ePs]f ;Demf}tf / :jLs[t b//]6 jdf]lhd sfd u/L e'QmfgL x'g' kg]{df

u0f]z6f/ vfN8] u|fld0f ;8s lj:tf/ ug{ #@$ hgf HofdL nufO{ %$) 3gld6/ ;8s dd{t u/]sf]

elg ?=!,^@,))).– sf] nfut cg'dfg :jLs[t u/L **=@& k|ltzt / !!=&# k|ltzt pkef]Qmfn]

Joxf]g]{ u/L ;Demf}tf ePsf]df ;fj{hlgs kl/If0fdf k]z ePsf] ljj/0f cg';f/ #% 306f pks/0f

pkof]u u/L ?=(!,))).– e'QmfgL u/]sf] b]lvPsf]n] ;Demf}tf ljkl/t d]lzg k|of]u u/]sf] tyf

k|fljlwsjf6 ;d]t cbIf HofdL k|of]u u/]sf] b]vfO{ ?=!,^@,))).– sfo{ ;DkGg k|ltj]bg tof/

u/]sf] 5 . HofdL k|of]u gu/L d]lzg nufp+bf /f]huf/L ;[hgfdf c;/ kg]{ b]lvG5 eg] d]lzg nufO{

u/]sf] ?=(!,))).– sf] **=@& k|ltztn] x'g] ?=*),#@^.– e'QmfgL x'g' kg]{df ?=(),))).– e'QmfgL

ePsf]n] j9L e'QmfgL ePsf] ?=(,^&$.– / pks/0f k|of]u u/]sf]df ?=(!,))).– sf] !=% k|ltztn]

x'g] clu|d s/ ?=!,#^%.– ;d]t hDdf ?=!!,)#(.– c;'n x'g' kb{5 .

13 k|fljlws d"Nof+sgM :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfg';f/ k|fljlws d"Nof+sg u/L

sfdsf] gfkhf+rsf] cfwf/df e'QmfgL x'g' kg]{df ;fljs 8f8f+ufp+ ef}=g+=!( ldlt @)&$.#.!! jf6

eGHofË, lrq] u|fld0f ;8s dd{t ;ldlt ;lrjnfO{ ljn e/kfO{ j]u/ k]ZsL ;d]t ghgfO{

?=(),))).– e'QmfgL u/]sf] b]lvPsf]n] pQm /sd c;'n x'g' kb{5 .


pNn]v 5 . :yfgLo tx :yfkgf x'g' cl3sf] cl:tTjdf /x]sf lgsfosf] k]ZsL af+sLsf] ljj/0f k]z

ePtfklg km5\of}{6 x'g af+sL j]?h" ljj/0f k]z gePsf]n] j]?h"sf] nut Plsg ug{ ;lsPg . ctM

;fljs lgsfosf] ut ljutsf] km5\of}{6 x'g af+sL j]?h"sf] nut sfod u/L cBfjlws u/L km5\of}{6

ug'{kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?= @% nfv &# xhf/ a]?h" b]lvPsf]df ;f] dWo] c;'n ug'{kg]{ ?= @ nfv

*) xhf/, clgoldt ? ^% xhf/ / k]ZsL ?=@@ nfv @* xhf/ /x]sf] 5 .



;fFu'/Lu9L ufpFkflnsf


o; ufpkfnLsfsf] ut jif+sf] df}Hbft ?-( nfv %$ xhf/ / of] jif+ cfo ?- % s/f]8 (^ nfv

$% xhf/ ;d]t ?- ^ s/f]8 % nfv (( xhf/ cfDbfgL ePsf]df ?-% s/f]8 @* nfv ^* xhf/

vr+ eO+ ?-&& nfv #! xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf pNn]Vo

Joxf]/f lgDgfg';f/ 5g\M

1 36L cfDbfgLM ;fljs & lgsfosf] @)&#.!!.@& df s"n ?=!,!!,@^,)&).– df}Hbft /x]sf]df :yfgLo

txn] ?=!,)^,*%,@@#.– dfq lhDd]jf/L ;f/]sf]n] 36L lhDd]jf/L ;f/]sf] ?=$,$),*$&.– / ;flas

v'jfkmf]ssf ;lrjsf] ;u /x]sf] ?=@*,%().– ;d]t ?=$,^(,$#&.– sf] ;DaGwdf :yfgLo txn]

lx;fj ldnfg ug'{kg]{ b]lvPsf] 5 .

2 cfGtl/s n]vfk/LIf0fM :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf

^! df :yfgLo txsf] cfGtl/s n]vfk/LIf0f cfKg} cfGtl/s n]vfk/LIfsjf6 u/fpg' kg]{ / cfkm\g}

n]vfk/LIfs gePdf Joj:yf lhNnf ;dGjo ;ldltsf] cfGtl/s n]vfk/LIfsjf6 u/fpg ;Sg]

pNn]v 5 . lgsfon] cfb]z cg';f/ lh=;=;=af6 u/fPsf]df clGtd n]vfk/LIf0f;Dd cfGtl/s

n]vfk/LIf0fjf6 lgsfofdf uflePsf ;fljssf lgsfon] j]?h" km5\of}{6 u/]sf] kfOPg .

3 ;DklQ x:tfGt/0f M :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf

&( df :yfgLo tx u7g x'bf ;dflxt ePsf lgsfosf] ;DkQL, bfloTj To;/L sfod ePsf

:yfgLo txdf :jt x:tfGt/0f x'g] Joj:yf 5 . o:tf ;DkQLsf] clen]v tyf nut vftf aif{Gtdf

k|ltj]bg tof/ u/L ;fj{hlgs ug'{kg]{ Joj:yf 5 . n]vfk/LIf0f cjwL @)&$ dfu{ !) leq :yfgLo

txn] ;fljssf lgsfodf /x]sf] ;DkQL :yfgLo lgsfodf x:tfGt/0f ePsf] kfOPg . ;DkQL

x:tfGt/0f gx'bf x/fpg] b'?kof]u x'g;Sg] b]lvPsf] 5 . u7g cfb]z jdf]lhd :yfgLo txn] ;fljs

lgsfon] k]z u/sf] ljj/0fjf6 b]lvPsf ;fdfgx? / ljj/0f pNn]v gePsf ;DkQL eP ;f] ;d]t

Plsg u/L :jfldTjdf lng'kg]{ b]lvG5 .

3.1 :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf *! Dff :yfgLo txsf]

leq k/]sf xfn ljifout dGqfno jf ;/sf/L lgsfojf6 ;+rfng eO cfPsf :yfgLo :t/sf

sfof{nox? ;+/rgf, ;DkQL :yfgLo txdf x'g] Joj:yf 5 . o:tf ;DkQLsf] clen]v tyf aif{Gtdf


;+/rgfx? sf] nut tof/ u/L o; txn]] ;fj{hlgs u/]sf] b]lvPg .

4 cfGtl/s lgoGq0f k|0ffnL– s'g}klg sfof{non] cfk"mn] ;Dkfbg ug]{ sfo{x? ldtJooL, sfo{bIftf /



tof/ u/L nfu" ug'{kb{5 . :yfgLo :jfoQ zf;g P]g, lgodfjnL / cfly{s sfo{ljlw lgodfjnLn]

;d]t JofVof u/]sf] 5 . sfof{nosf] cfGtl/s lgoGq0f k|0ffnL k|efjsf/L b]lvPg .

5 k]ZsL km5\of}{6M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] kl/R5]b * df k]ZsL /sd

tyf km5\of}{6 ;DaGwL Joj:yf jdf]lhd lgod !*@ df k]ZsL clen]v /fVg] Joj:yf 5 eg] lgod

!*#, !*% / !() df ;dodf k]ZsL km5\of}{6 gug]{;+u ;/sf/L af+sL ;/x Jofh ;d]t c;'n

x'g'kg]{ Joj:yf 5 . k|fKt ljj/0f cg';f/ o; txdf uflePsf ;fljs lgsfodf ?=@!,((,^#(.– Dofb

gf3]sf] k]ZsL afFsL /x]sf] kfOof] . t;y{ km5\of{}{6 x'g afFsL %$ hgfsf] ?= @!,((,^#(.– sf] Jofh

;d]t u0fgf u/L c;'n x'g' kb{5 .

6 ljn e/kfO{ j]u/ vr{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod ( df ;fljs

lgsfo tyf lgod @% df :yfgLo txn] /sd vr{ ;DaGwL sfo{ljlw pNn]v u/]sf] 5 . ;fljs

lgsfoaf6 ?=@,(@,#*).!# vr{ k'i6\ofO{ x'g] ljn e/kfO{ j]u/ vr{ u/]sf] b]lvPsf]n] c;'n ug'{

kb{5 .

7 clu|d s/ M n]vfk/LIf0f kfl/>lds jfkt ?=!!,()).– vr{ n]v]sf]df lgodfg';f/ !% k|ltztn] x'g]

?=!,&*%.– s/ s6[L u/]sf] gb]lvPsf]n] ;f] c;'n u/L ;+lrt sf]if bflvnf x'g' kb{5 .


pNn]v 5 . o; txsf] :yfkgf x'g' k"j{ 5'6[} cl:tTjdf /x]sf lgsfosf] k]ZsL af+sLsf] ljj/0f k]z

ePtfklg km5\of}{6 x'g af+sL j]?h" ljj/0f k]z gePsf]n] j]?h"sf] nut Plsg ug{ ;lsg] b]lvPg .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=@( nfv ^# xhf/ a]?h" b]lvPsf]df ;f] dWo] c;'n ug'{kg]{ ?=@ nfv ($

xhf/, clgoldt ? $ nfv ^( xhf/ / k]ZsL ?=@@ nfv /x]sf] 5 .



vfN;f l5GtfË zlxbe"dL ufpFkflnsf


ut jif+sf] df}Hbft ?-$ nfv $) xhf/ / of] jif+ cfo ?-% s/f]8 ^$ nfv ^( xhf/ ;d]t ?-% s/f]8 ^(

nfv ( xhf/ cfo u/L ?-$ s/f]8 *% nfv !) xhf/ vr+ u/L ?-*# nfv (( xhf/ df}Hbft /x]sf] 5 . ;f]

sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g\M

1 36L cfDbfgL M ;flas lgsfosf] s"n df}Hbft ?=^%,@@,!!@.– ePsf]df o; lgsfodf ?=^$,&$,##%.– df}Hbft

;f/]sf]n] ?=$&,&&&.– 36L cfDbfgL b]vfO{ cfly{s ljj/0f tof/ u/]sf]n] ;f] /sd cfo Jooddf ;dfa]z

ug'{kb{5 .

2 cfGtl/s n]vfk/LIf0fM :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf ^! df

:yfgLo txsf] cfGtl/s n]vfk/LIf0f cfKg} cfGtl/s n]vfk/LIfsjf6 u/fpg' kg]{5 . :yfgLo txn] cfKgf]

n]vfk/LIfs gePdf lhNnf ;dGjo ;ldltsf] cfGtl/s n]vfk/LIfsjf6 u/fpg ;Sg] pNn]v 5 . :yfgLo txsf]

;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]zsf] Joj:yf cg';f/ cfGtl/s n]vfk/LIf0f lh=;=;=jf6 u/fPsf]df

clGtd n]vfk/LIf0f;Dd cfGtl/s n]vfk/LIf0fjf6 uflePsf ;fljssf lgsfox?sf] j]?h" km5\of}{6 u/]sf] kfOPg .

cfGtl/s n]vfk/LIf0f l9nf ePsf] / j]?h" km5\of}{6 ug{ ;DalGwt kIfjf6 Wofg glbPsf] sf/0f clGtd

n]vfk/LIf0f cl3 g} Joxf]/fx? sfof{Gjog x'g' kg]{df ePsf] 5}g .

3 ;DkQL x:tfGt/0f M :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf *! :yfgLo

txsf] If]q leq k/]sf xfn ljifout dGqfno jf ;/sf/L lgsfojf6 ;+rfng eO cfPsf :yfgLo :t/sf

sfof{nox? ;+/rgf rn crn ;DkQL ;+/rgf -s[lif kz' ;]jf pk ;]jf s]Gb| k|fylds :jf:Yo s]Gb| :jf:Yo

rf}sL pk:jf:Yo rf}sL cfo'{j]b cf}ifwfno, lzIff ;|f]t s]Gb| ;fd'bflos l;sfO{ s]Gb| ;fd"bflos ;"rgf s]Gb|

;fd'bflos k':tsfno ;fd'bflos ejg, ;/sf/L j[4f>d, v]ns'b ;Dj4_ ;/sf/L ;+/rgf ljleGg of]hgfjf6

;DkGg vfg]kfgL l;rfO{ h:tf ljsf; lgdf{0f cfof]hgfx? cflb ufpkflnsf jf gu/kflnsfdf :jt x:tfGt/0f

x'g]5 . o;/L x:tfGt/0f x'g] ;Dk"0f{ ;DkQLsf] clen]v tyf lhG;L nut vftf @)&$ c;f/ leq :yfgLo txn]

tof/ u/L k|ltj]bg ;fj{hlgs ug'{kg]{ Joj:yf 5 . :yfgLo txdf /x]sf o:tf ;DkQL, cfof]hgf nufotsf

;+/rgfx? sf] nut tof/ u/L o; ufpFkflnsfn]] ;fj{hlgs u/]sf] b]lvPg . u7g cfb]z jdf]lhd txn] o:tf

;DkQLsf] nut cWofjlws u/L ;f]sf] k|ltj]bg ;fj{hlgs ug'{kb{5 .

4 cfGtl/s lgoGq0f M s'g}klg sfof{non] cfk"mn] ;Dkfbg ug]{ sfo{x? ldtJooL, sfo{bIftf / k|efjsf/L 9uaf6

;Dkfbg ug{, ljQLo k|ltj]bg k|0ffnLnfO{ ljZj;gLo agfpg tyf k|rlnt sfg"g adf]lhd sfo{;Dkfbg ug{

cf–cfKgf] sfdsf] k|s[lt cg';f/sf] pko'{Qm cfGtl/s lgoGq0f k|0ffnL tof/ u/L nfu" ug'{kb{5 . h;nfO{

:yfgLo :jfoQ zf;g P]g, lgodfjnL / cfly{s sfo+ljlw lgodfjnLn] ;d]t JofVof u/]sf] 5 . sfof{non]

jflif{s vl/b of]hgf gagfPsf], lhG;L vftfdf cfDbfgL ubf{ k"0f{ ?kdf :k]l;lkms]zg v'nfpg] gu/]sf], cfjlws

u'? of]hgf tof/ gu/]sf,] cfGtl/s lgoGq0f sfo{ljlw tof/L u/L nfu' gu/]sf], ;dodf k]ZsL km5\of}{6 gu/]sf]

kfOof] .

5 clu|d s/M cfos/ P]g, @)%* jdf]lhd e'QmfgLdf clu|d s/ s6[L u/L e'QmfgL x'g' kg]{df txsf cGt{ut

;fljs lgsfo / xfn j8fx?n] e'QmfgL ubf{ lgDgfg';f/ ?=!!,!%!.– clu|d s/ s6[L j]u/ e'QmfgL u/]sf] kfOof] .

vr{ clu|d s/ s6[L gubf{ ;/sf/L cfodf c;/ kg]{ b]lv+bf clu|d s/ s6[L jfkts]f c;'n x'g' kb{5 .

6 k]ZsL km5\of}{6M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] kl/R5]b * df k]ZsL /sd tyf km5\of}{6

;DaGwL Joj:yf jdf]lhd lgod !*@ df k]ZsL clen]v /fVg] Joj:yf 5 . lgsfoaf6 k|fKt ljj/0f cg';f/ of]

txdf uflePsf ;fljs lgsfodf ?= !,&@,))).– Dofb gf3]sf] k]ZsL afFsL /x]sf] kfOof] . k]ZsL lng]n] ;dodf

sfd ;DkGg u/L lx;fj km/kmf/s gu/]sf] tyf k]ZsL km5\of{}6 u/fpg] lhDd]jf/jf6 tfs]tf ;d]t gu/]sf] sf/0f

ut ljut b]lvsf] k]ZsL lnPsf] cGo k|of]hgdf vr{ x'g] b]lvG5 . km5\of{}{6 x'g afFsL ?=!,@$,))).– sf] Jofh

;d]t u0fgf u/L ?=!,&@,))).– c;'n ug'{ kb{5 .

7 n]vfk/LIf0f jfkt Ps n]vfk/LIfsnfO{ lgo'lQm kqdf tf]lsPsf] eGbf j9L ?= (,$().– z'Ns e'QmfgL u/]sf]n]

c;'n x'g' kb{5 .

8 Eff}=g+=@–@)&#. .!^ jf6 Ps sd{Rff/LnfO{ tnj eQf ?=*%,%^(.– dfq vr{ n]Vg' kg]{df ?=*^,%^(.– vr{

n]v]sf]n] j9L ?=!,))).– c;'n x'g'kb{5 .

9 j]?h" nutM cfly{s sfo{ljlw P]g, @)%% cg';f/ j]?h"sf] nut /fVg] sfd lhDd]jf/ JolQmsf] x'g] pNn]v 5 .

:yfkgf x'g' cl3sf] :yfgLo lgsfosf] k]ZsL af+sLsf] ljj/0f k]z ePtfklg km5\of}{6 x'g af+sL j]?h" ljj/0f k]z

gePsf]n] j]?h"sf] nut Plsg ug{ ;lsPg . ctM ;fljs lgsfosf] ut ljutsf] km5\of}{6 x'g af+sL j]?h"sf]

nut sfod u/L cBfjlws u/L km5\of}{6 ug'{ kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?= @ nfv $$ xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{kg]{ ?= @! xhf/ clgoldt ?= $*



xhf/ / k]ZsL ?=! nfv &@ xhf/ /x]sf] 5 .

5y/ hf]/kf6L ufpFkflnsf


ut jif+sf] df}Hbft ?-^ nfv ^@ xhf/ / of] jif+ cfo ?-$ s/f]8 %@ nfv $$ xhf/ ;d]t ?-$

s/f]8 %( nfv ^ xhf/ cfDbfgL ePsf]df ?-$ s/f]8 ^ nfv (* xhf/ vr+ u/L ?- %@ nfv *


1 cfGtl/s n]vfk/LIf0fM :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf

^! df :yfgLo txsf] cfGtl/s n]vfk/LIf0f cfKg} cfGtl/s n]vfk/LIfsjf6 u/fpg' kg]{ Joj:yf

5 . :yfgLo txn] n]vfk/LIfs gePdf lhNnf ;dGjo ;ldltsf] cfGtl/s n]vfk/LIf0f zfvfaf6

u/fpg ;Sg] pNn]v 5 . :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]zsf] Joj:yf

cg';f/ cfGtl/s n]vfk/LIf0f lhNnf ;dGjo ;ldlt, wgs'6fjf6 u/fPsf]df clGtd

n]vfk/LIf0f;Dd cfGtl/s n]vfk/LIf0fjf6 uflePsf ;fljssf lgsfox?n] j]?h" km5\of}{6 u/]sf]

kfOPg . cfGtl/s n]vfk/LIf0f l9nf ePsf] / j]?h" km5\of}{6 ug{ ;DalGwt kIfjf6 Wofg glbPsf]

sf/0f clGtd n]vfk/LIf0f k"j{ km5\of}{6 x'g' kg]{df ePsf] 5}g .

2 :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf &( df ufpkflnsf jf

gu/kflnsf u7g x'bf ;f] leq ;dflxt ePsf ;flassf lgsfo jf To;sf] sg} j8fsf] rn crn

;DkQL, bfloTj tyf clen]v To;/L sfod ePsf ufpkflnsf jf gu/kflnsfdf :jt x:tfGt/0f

x'g] Joj:yf 5 . o;/L x:tfGt/0f x'g] ;Dk"0f{ ;DkQLsf] clen]v tyf lhG;L nut vftf @)&$

c;f/ leq :yfgLo txn] tof/ u/L k|ltj]bg ;fj{hlgs ug'{kg]{ Joj:yf 5 . n]vfk/LIf0f cjwL

@)&$ dfu{ !) leq ;fljs lgsfodf /x]sf] lhG;L ;DkQL x:tfGt/0f ePsf] kfOPg . ;DkQL

x:tfGt/0f gx'bf x/fpg] b'?kof]u x'g;Sg] b]lvPsf] 5 . ;flas lgsfoaf6 pknJw u/fPsf

ljj/0fjf6 b]lvPsf lhG;L ;fdfgx? / ;f] ljj/0f pNn]v gePsf ;DkQL Plsg u/L :jfldTjdf

lng'kg]{ b]lvG5 .

3 :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf *! lgsfosf] If]q

leq k/]sf xfn ljifout dGqfno jf ;/sf/L lgsfojf6 ;+rfng eO cfPsf :yfgLo :t/sf

sfof{nox? ;+/rgf rn crn ;DkQL ;+/rgf -s[lif kz' ;]jf pk ;]jf s]Gb| k|fylds :jf:Yo s]Gb|

:jf:Yo rf}sL pk:jf:Yo rf}sL cfo'{j]b cf}ifwfno, lzIff ;|f]t s]Gb| ;fd'bflos l;sfO{ s]Gb|

;fd"bflos ;"rgf s]Gb| ;fd'bflos k':tsfno ;fd'bflos ejg, ;/sf/L j[4f>d, v]ns'b ;Dj4_

;/sf/L ;+/rgf ljleGg of]hgfjf6 ;DkGg vfg]kfgL l;rfO{ h:tf ljsf; lgdf{0f cfof]hgfx? cflb

:yfgLo txdf :jt x:tfGt/0f x'g]5 . o;/L x:tfGt/0f x'g] ;Dk"0f{ ;DkQLsf] clen]v tyf lhG;L

nut vftf @)&$ c;f/ leq :yfgLo txn] tof/ u/L k|ltj]bg ;fj{hlgs ug'{kg]{ Joj:yf 5 .

:yfgLo txdf /x]sf o:tf ;DkQL, cfof]hgf nufotsf ;+/rgfx? sf] nut tof/ u/L xfnsf]

:yfgLo txn]] ;fj{hlgs u/]sf] b]lvPg . ;DkQLsf] nut cWofjlws u/L ;f]sf] k|ltj]bg ;fj{hlgs

ug'{kb{5 .

3 cfGtl/s lgoGq0f M cfk"mn] ;Dkfbg ug]{ sfo{x? ldtJooL, sfo{bIftf / k|efjsf/L 9uaf6 ;Dkfbg

ug{, ljQLo k|ltj]bg k|0ffnLnfO{ ljZj;gLo agfpg tyf k|rlnt sfg"g adf]lhd sfo{;Dkfbg ug{

cf–cfKgf] sfdsf] k|s[lt cg';f/sf] pko'{Qm cfGtl/s lgoGq0f k|0ffnL tof/ u/L nfu" ug'{kb{5 .

:yfgLo txn] cfGt/L lgoGq0f k|f0ffnL tof/ u/]sf] kfOPg .

4 k]ZsL km5\of}{6M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] kl/R5]b * df k]ZsL /sd

tyf km5\of}{6 ;DaGwL Joj:yf jdf]lhd lgod !*@ df k]ZsL clen]v /fVg] Joj:yf 5 eg] ufpF

sfo{kflnsfjf6 k|fKt ljj/0f cg';f/ uflePsf ;fljs lgsfox?df ?=*,$#,^@%.)) Dofb gf3]sf]

k]ZsL afFsL /x]sf] kfOof] . k]ZsL lng] JolQm tyf ;+:yfx?n] sfd ;DkGg u/L lx;fj km/kmf/s

gu/]sf] tyf k]ZsL km5\of{}6 u/fpg] lhDd]jf/ kbflwsf/Ljf6 tfs]tf ;d]t gu/]sf] sf/0f ut ljut

b]lvsf] k]ZsL lnPsf] cGo k|of]hgdf vr{ x'g] b]lvG5 . t;y{ km5\of{}{6 x'g afFsL $ lgsfosf !&

JolQm tyf ;+:yfsf] gfddf /x]sf] ?=*,$#,^@%.)) sf] Jofh ;d]t u0fgf u/L ;/sf/L afFsL ;/x

c;'n x'g' kb{5 .

5 df}Hbft lkmtf{M :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z, @)&$ sf] bkmf ^% df

rfn' cfly{s jif{sf] cGtdf j8fsf] vr{ vftfdf /x]sf] jf+sL ;j} /sd ;DjlGwt :yfgLo txsf]

;+lrt sf]ifdf hDdf ug'{kg]{ Joj:yf 5 . :yfgLo tx cGtu{Tsf] j8fdf pknJw u/fPsf] /sd dWo]

jiff{Gt ;Dd vr{ geO{ jfsL /x]sf] /sd lkmtf{ u/L :yfgLo ;+lrt sf]if vftfdf bflvnf ePsf]

kfOPg . jfsL /sd ?= !@)))=)) lkmtf{ k|fKt u/L :yfgLo ;+lrt sf]if bflvnf ug'{ kb{5 .



6 clu|d s/M cfos/ P]g, @)%* jdf]lhd e'QmfgLdf clu|d s/ s6[L u/L e'QmfgL x'g' kg]{df :yfgLo

tx cGtu{tsf j8fn] e'QmfgL ubf{ lgDgfg';f/ ?=#!%.– clu|d s/ gs6fO{ e'QmfgL u/]sf] kfOof] .

clu|d s/ s6[L gubf{ ;/sf/L cfodf c;/ kg]{ b]lv+bf clu|d s/ s6[L jfkts]f /sd ?= #!%=))

c;'n x'g' kb{5 .


pNn]v 5 . ufpFsfo{kflnsfsf] :yfkgf x'g' cl3sf] cl:tTjdf /x]sf lgsfosf] k]ZsL af+sLsf] ljj/0f

k]z ePtfklg km5\of}{6 x'g af+sL j]?h" ljj/0f k]z gePsf]n] j]?h"sf] nut Plsg ug{ ;lsPg .

;fljs lgsfosf] ut ljutsf] km5\of}{6 x'g af+sL j]?h"sf] nut sfod u/L cBfjlws u/L km5\of}{6

ug'{ kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 z'? a]?h' ?= * nfv %^ xhf/ b]lvPsf] dWo] clgoldt ?=!@ xhf/ /

k]ZsL ?= * nfv $$ xhf/ /x]sf] 5 .



rf}lj;] ufpFkflnsf


ut jif+sf] ?- ! nfv *$ xhf/ / of] jif+ cfo ?-% s/f]8 @) nfv ^$ xhf/ ;d]t ?-% s/f]8 @@ nfv

$* xhf/ cfo ePsf]df ?- $ s/f]8 ^* nfv #& xhf/ vr+ u/L ?- %$ nfv !! xhf/ df}Hbft /x]sf] 5

. ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g\M

1 cfGtl/s n]vfk/LIf0fM :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf ^! df

:yfgLo txsf] cfGtl/s n]vfk/LIf0f cfKg} cfGtl/s n]vfk/LIfsjf6 u/fpg' kg]{5 . ufpFkflnsf,

gu/kflnsfn] cfKgf] n]vfk/LIfs gePdf lhNnf ;dGjo ;ldltsf] cfGtl/s n]vfk/LIfsjf6 u/fpg ;Sg]

pNn]v 5 . of] :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]zsf] Joj:yf cg';f/ cfGtl/s

n]vfk/LIf0f lh;; wgs'6fjf6 u/fPsf]df cfGtl/s n]vfk/LIf0fjf6 of] txdf uflePsf ;fljssf lgsfosf]

j]?h" km5\of}{6 u/]sf] kfOPg . cfGtl/s n]vfk/LIf0f l9nf ePsf]n] km5\of}{6 ug{ Wofg glbPsf]n] clGtd

n]vfk/LIf0f k"j{ Joxf]/fx? sfof{Gjog x'g' kg]{df ePsf] kfOPg .

3 ;DkQL x:tfGt/0f M

3.1 :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf &( df :yfgLo tx u7g x'bf

;f] leq ;dflxt ePsf ;flas lgsfosf] rn crn ;DkQL, bfloTj tyf clen]v To;/L sfod ePsf

ufpkflnsf jf gu/kflnsfdf :jt x:tfGt/0f x'g] Joj:yf 5 . x:tfGt/0f x'g] ;Dk"0f{ ;DkQLsf] clen]v

aiff{Gt leq :yfgLo txn] tof/ u/L k|ltj]bg ;fj{hlgs ug'{kg]{ Joj:yf 5 . n]vfk/LIf0f cjwL ;Dd

x:tfGt/0f ePsf] kfOPg . ;DkQL x:tfGt/0f gubf{ x/fpg] b'?kof]u x'g;Sg] b]lvPsf] 5 . pknJw u/fPsf

ljj/0fjf6 b]lvPsf ;fdfgx? / ;f] ljj/0f pNn]v gePsf ;DkQL Plsg u/L :jfldTjdf lng'kg]{ b]lvG5 .

3.2 :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DjGwL cfb]z @)&$ sf] bkmf *! ufpkflnsf jf

gu/kflnsfsf] If]q leq k/]sf xfn ljifout dGqfno jf ;/sf/L lgsfojf6 ;+rfng eO cfPsf :yfgLo

:t/sf sfof{nox? ;+/rgf rn crn ;DkQL ;+/rgf -s[lif kz' ;]jf pk ;]jf s]Gb| k|fylds :jf:Yo s]Gb|

:jf:Yo rf}sL pk:jf:Yo rf}sL cfo'{j]b cf}ifwfno, lzIff ;|f]t s]Gb| ;fd'bflos l;sfO{ s]Gb| ;fd"bflos

;"rgf s]Gb| ;fd'bflos k':tsfno ;fd'bflos ejg, ;/sf/L j[4f>d, v]ns'b ;Dj4_ ;/sf/L ;+/rgf

ljleGg of]hgfjf6 ;DkGg vfg]kfgL l;rfO{ h:tf ljsf; lgdf{0f cfof]hgfx? cflb ufpkflnsf jf

gu/kflnsfdf :jt x:tfGt/0f x'g]5 . x:tfGt/0f ;DkQLsf] clen]v tyf lhG;L nut vftf @)&$ c;f/

leq :yfgLo txn] tof/ u/L k|ltj]bg ;fj{hlgs ug'{kg]{ Joj:yf 5 . :yfgLo txdf /x]sf o; k|sf/sf

;DkQL cfof]hgf nufotsf ;+/rgfx? sf] nut tof/ u/L :yfgLo txn]] ;fj{hlgs u/]sf]

b]lvPg . ufpkflnsfn] ;DkQLsf] nut cWofjlws u/L ;f]sf] k|ltj]bg ;fj{hlgs ug'{kb{5 .

4 cfGtl/s lgoGq0f M s'g}klg sfof{non] cfk"mn] ;Dkfbg ug]{ sfo{x? ldtJooL, sfo{bIftf / glthfd"vL

9uaf6 ;Dkfbg ug{, ljQLo k|ltj]bg k|0ffnLnfO{ ljZj;gLo agfpg tyf k|rlnt sfg"g adf]lhd

sfo{;Dkfbg ug{ cf–cfKgf] sfdsf] k|s[lt cg';f/sf] pko'{Qm cfGtl/s lgoGq0f k|0ffnL tof/ u/L nfu"

ug'{kb{5 . :yfgLo txn] cfGt/L lgoGq0f k|0ffnL tof/ gu/]sfn] lalwsf] k"0f{ kfng x'g afsL g} b]lvof] .

o;af6 lalQo kf/blz{tf Go"g x'g] b]lvG5 .

5 k]ZsL km5\of}{6M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] kl/R5]b * df k]ZsL /sd tyf

km5\of}{6 ;DaGwL Joj:yf jdf]lhd lgod !*@ df k]ZsL clen]v /fvL km5\of}{6 ug]{ Joj:yf 5 . :yfgLo

txaf6 k|fKt ljj/0f cg';f/ uflePsf ;fljs lgsfox?df ?=18,01,982/- Dofb gf3]sf] k]ZsL afFsL /x]sf]

kfOof] . k]ZsL lng] JolQm tyf ;+:yfx?n] sfd ;DkGg u/L lx;fj km/kmf/s gu/]sf] tyf k]ZsL km5\of{}6

u/fpg] lhDd]jf/ kbflwsf/Ljf6 tfs]tf ;d]t gu/]sf] sf/0f ut ljut b]lvsf] k]ZsL lnPsf] /sd tf]lsPsf]

jfx]s cGo k|of]hgdf vr{ x'g] b]lvPsf] 5 . JolQm tyf ;+:yfsf gfddf afsL k]ZsL ?=18,01,982/- sf]

km5\of}{6 x'g' kb{5 .

6 ljn e/kfO{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod ( df ;fljs lgsfosf] lan

e/kfO{ ;lxtsf >]itf /fVg' kg]{ pNn]vf 5 . h; cg';f/ vr{ k|df0fLt x'g] ljn e/kfO{ nufotsf] ;|]:tf

;+nUg u/L vr{ ug'{ kg]{df ;fljs lgsfon] ?=!,(@,%&&.– vr{ k'i6\ofO{ x'g] ljn e/kfO{ g/fvL vr{ u/]sf]

b]lvPsf]n] c;'n ug'{kb{5 .

7 clu|d s/M cfos/ P]g, @)%* jdf]lhd e'QmfgLdf clu|d s/ s6[L u/L e'QmfgL x'g' kg]{df off] tx cGt{ut

;fljs lgsfo / xfn j8fx?n] vr{ ubf{ ?=#!,(**.– clu|d s/ s6[L j]u/ e'QmfgL u/]sf] kfOof] . vr{ ubf{

clu|d s/ s6[L gubf{ cfodf c;/ kg]{ b]lv+bf clu|d s/ s6[L jfkts]f /sd c;'n x'g'kb{5 .

8 aSof}tf c;'nLM :yflgo lgsfo cfly{s k|zf;g lgofjnL @)^$ cg';f/ p7\g afFsL /sd ;/sf/L afFsL

;/x c;'n x'g kb{5 . ;fljs /fhf/fgLsf] gfddf Ps JolQmnfO{ aflif{s ? @,%),))).– ltg]{ u/L ef8fdf

nufPsf]df xfn;Dd ? !,@%,))).– dfq ef8f c;'nL ePsf] / aiff{Gt;Dd !) dlxgfsf] ef8f c;'nL x'g



afFsL ?=@,)*,###.– c;'n ug'{kb{5 .

9 j]?h" nutM cfly{s sfo{ljlw P]g, @)%% cg';f/ j]?h"sf] nut /fVg] sfd lhDd]jf/ JolQmsf] x'g] pNn]v 5

. of] tx :yfkgf x'g' k"j{ ;flas lgsfosf] k]ZsL af+sLsf] ljj/0f k]z ePtfklg km5\of}{6 x'g af+sL j]?h"

ljj/0f k]z gePsf]n] j]?h"sf] nut Plsg ug{ ;lsPg . ctM ;fljs lgsfosf] km5\of}{6 x'g af+sL j]?h"sf]

nut sfod u/L cBfjlws u/L km5\of}{6 ug'{ kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 z'? a]?h' ?= @@ nfv #^ xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{kg]{ ?=$ nfv #$

xhf/ / k]ZsL ?=!* nfv @ xhf/ /x]sf] 5 .

:yfgLo tx n]vfk/LIf0f k|ltj]bg, k|b]z g+= !, t]x|y'd


Dofªn'Ë gu/kflnsf


ut jif{sf] ?=$( nfv !$ xhf/ / of] jif{ cfo ?=!@ s/f]8 () nfv $& xhf/ ;d]t ?=!# s/f]8

#( nfv ^! xhf/ cfDbfgL ePsf]df ?=!@ s/f]8 @^ nfv ^^ xhf/ vr{ eO{ ?=! s/f]8 !@ nfv (% xhf/


1. cfGtl/s lgoGq0f k|0ffnL M cfly+s sfo+ljlw lgodfjnL, @)^$ sf] lgod !!$ df s'g}klg

sfof+non] cfkm'n] ;Dkfbg ug]+ sfo+x? ldtJooL, sfo+bIftf / k|efjsf/L 9_uaf6 ;Dkfbg ug+,

ljlQo k|ltj]bg k|0ffnLnfO+ ljZj;lgo agfpg tyf k|rlnt sfg"g adf]lhd sfo+;Dkfbg ug+

cfYcfKgf] sfdsf] k|s=lt cg';f/sf] cfly+s sfo+ljlw ;DaGwL cfGtl/s lgb]+lzsfx? [cfGtl/s

lgoGq0f k|0ffnL{ tof/ u/L nfu' ug'+kb+5 . n]vfk/LIf0fsf] qmddf sfof+nosf] cfGtl/s lgoGq0f

k|0ffnL Pj_ ljlQo k|0ffnLsf] d"Nof_sgsf nflu tof/ ul/Psf] ;_:yfut zf;g Joj:yf / ljQLo

Joj:yfkgsf] hjfkmb]lxtf tyf pQ/bfloTj kfngf ;DaGwL d'Nof_sg ;"rL cg';f/ kfngf ug'{ kg]{

Joj:yfsf] kfngf u/]sf] 5}g .

sfof+non] cfGtl/s lgoGq0f k|0ffnLsf] ;'b=9Ls/0f / k|efjsf/L ;~rfngsf nflu

oyf]lrt Wofg gk'MofPsf] sf/0f pNn]lvt Joxf]/fx?df ;'wf/ ePsf] kfOPg . h;n] ubf+

sfof+nosf] cfGtl/s lgoGq0f k|0ffnLsf] k|efjsf/Ltfsf] ljZj;gLotf sd eO+ lgoGq0f k|0ffnLdf

;d]t c;/ kg+ hfg] b]lvG5 . t;y+ cfGtl/s lgoGq0f k|0ffnL ;'b=9 u/fpg] tkm+ sfof+non]

;dodf g} Wofg k'¥ofpg' kb+5 .

2. vl/b of]hgf M :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod ^@ cg';f/ Ps

jif+eGbf a9L cjlw;Dd ;~rfng x'g] of]hgf jf cfof]hgfsf] nflu jflif+s bz s/f]8eGbf a9L

/sdsf] vl/b ug'+ kg]+ ePdf ;DalGwt lgsfon] To:tf] of]hgf jf cfof]hgf jf vl/bsf]

cjlwe/sf] nflu vl/b u'?of]hgf tof/ ug'+kg]+ 5 . o;/L vl/b of]hgf tof/ ubf+ s'g} of]hgfsf]

;Dk"0f+ efu tyf v08 v08 u/L s'g sfd pkef]Qmf ;ldltaf6 / s'g sfd cGo k|lqmofaf6

u/fpg] xf] ;f] ;d]t 5'6\ofO+ ;DalGwt lgsfoaf6 lg0f+o u/fpg'kg]+ pklgod %{df jflif+s bz

nfv eGbf al9 /sdsf] vl/b ug'+ kg]+ ePdf cfufdL cfly+s jif+sf] cg'dflgt jflif+s sfo+qmd

tyf ah]6 tof/ ubf+ aflif+s vl/b of]hgf tof/ ug'+ kg]+, pklgod [({ df rfn' cfly+s jif+sf]

:jLs=t sfo+qmd tyf ah]6 k|fKt eP kl5 pklgod [%{ adf]lhd tof/ ePsf] jflif+s vl/b

of]hgfdf :jLs=t sfo+qmd tyf ah]6 cg'?k kl/dfh+g ug'+ kg]+ Joj:yf /x]sf] 5 . sfof+non] ;f]

cg'?k vl/b of]hgf tof/ u/]sf] kfOPg . vl/b sfo{df kf/blz{tf / ;doa4tfsf nflu vl/b

of]hgf cfjZos kg]{ ePsf]n] lgoddf ePsf] Joa:yf kfngf x'g'kb{5 .

3. df]6/ ;fOsn v/Lb M gu/kfnLsfn] sf]6]zg dfkm+t ldlt @)&$.@.@!, Yamaha SZRR df]6/;fO+sn

vl/b ul/ ?-@,!%,()).– e'QmfgL u/]sf]df sfof+nosf] gfd / ;/sf/L gDa/df kl/j+tg ug+ af_ls

/x]sf]n] sfof+nosf] gfddf gDa/ kl/j+tg u/L lhG;L vftfdf cfDbfgL afw]sf] k||df0f k]z

ug'+kb+5 .

4. dfn;fdfgsf] nfut cg'dfg M ;fj{hlgs vl/b P]g, @)^# sf] bkmf % cg';f/ ;fj{hlgs lgsfon]

dfn;fdfgsf] :k]l;lkms]zgsf] cwLgdf /xL nfut cg'dfg tof/ ug'{kg]{ Joj:yf 5 . sfof{non]

nfut cg'dfg tof/ gu/L dfn;fdfg vl/b u/]sf] kfO{of] . sfof{non] nfut cg'dfg tof/ u/L

vl/b ug]{ / lhG;L clen]v cWofjlws ul/ P]g lgodsf] kfngf x'g'kb{5 .

5. s/f/ ;Demf}tf gjLs/0f j]u/ vr{ M gu/kflnsfn] OGhLlgo/ lbk]Gb| s'df/ uf}tdnfO{ ldlt

@)&@.$.! sf] s/f/ ;Demf}tfcg';f/ @)&@.$.! b]lv sflt{s d;fGt;Ddsf] nflu lgo'lQm u/]sf]

kfO{of] . :yflgo zf;g tyf ;fd'bflos ljsf; sfo{qmd If]lqo ;dGjo OsfO{ lj/f6gu/sf] ldlt

@)&@.#.@& ut]sf] kq af6 cf=j= @)&@.&# ;Ddsf] nflu -yk * dlxgf _ ;Dd s/f/ ;Demf}tf

yk ug{ ;Sg] eGg] pNn]v /x]sf]df gu/kflnsfn] s/f/ ;Demf}tf gljs/0f gu/L cf=j= @)&#.&$

sf] k'/} cjlw dfl;s ?=#),))).Y sf] b/n] ? #,^),))).Y vr{ n]v]sf] lgoldt b]lvPg .

6. a9L e'QmfgL M cy{ dGqfnosf] vr{ ug{] lgb{]lzsf @)&# sf] l;=g+= &=!=!%-$_ cg';f/ k|lzIfsnfO{

sfo{kq afkt ? !))) / k|jrg jfkt ? ^)) ;d]t !^)) k|lt sIff k|lzIf0f eQf lbg;lsg]

Joj:yf 5 . sfof{non] & ldlt @)&$.#.!( afn d}qL :yflgo zf;g rf/ sIffsf] gu/ :tl/o

cled'lvs/0f sfo{qmddf k|lzIf0f u/] jfkt ;xhstf{ ;ld{nf kf}8]nnfO{ ?=!,^)).– sf] b/n]

?=^,$)).– dfq e'QmfgL ug'{kg{]df k|lt sIff ?=@,%)).– sf] b/n] ? !),))).– e'QmfgL ePsf]n] ?



#^)) cz'n x'g'kb{5 .

7. ejg lgdf{0f M Dofn'Ë gu/kfnLsf gu/ sfo{kfnLsfsf] sfof{no ejg lgdf{0f ug{sf] nflu

af]nkqsf] dfWod¢f/f 5gf}6 ePsf lgdf{0f Joj;foL ;'gsg]zL sG:6«S;g g]kfn k|f=nL= ;Fu saf]n

c+s ?=%,@%,%@,@^*.(& df sfo{ug]{ u/L ldlt !@ cui6 @)!% df ;+emf}tf ePsf] kfOof] . ;f]

;+emf}tf cg';f/ tf]lsPsf] ldltdf sfo{ ;DkGg x'g g;sL ldlt @)&#.(.* sf] lgj]bgcg';f/

clGtd k6s ldlt @)&#.!@.$ sf] lg0f{on] ldlt @)&$.#.!! ;Ddsf] nflu Dofb yk u/]sf]

kfOof] . ;fj{hlgs v/Lb lgodfjnL @)^$ sf] lgod !@) adf]lhd v/Lb ;+emf}tf adf]lhdsf]

cjlw leq sfd ;DkGg ug{ g;lsg] ePdf sfd k'/f ug{ g;s]sf] sf/0f v'nfO{ Dofb ;lsg'

sDtLdf & lbg cufj} Dofbyksf] nflu lga]bg lbg' kg]{ Joj:yf 5 . t/ lgdf{0f Joj;foLsf] Dofb

@)&#.(.!! ;dd /x]sf]df pQm ldltsf] & lbg cufj} cyf{t @)&#.(.$ df g} lga]bg ug'{kg]{df

lgdf{0f Joj;foLn] ldlt @)&#.(.* df cyf{t $ lbg cufl8 dfq lgj]bg u/L Dofb yk u/]sf]df

lgodfjnLsf] kfngf ePsf] kfOPg . clGtd k6ssf] Dofb yk klg ldlt @)&$.#.!! ;Dd dfq

ePsf]df k'gM Dofbyksf] nflu s'g} sf/jfxL ePsf] b]lvb}g eg] ejg lgdf{0fsf] sfo{;DkGg klg

ePsf] 5}g . ejg lgdf{0fsf] kfrf}+ /lgË ljnaf6 ?=!,$^,(&,!(#.!* e'QmfgLsf] ;|]:tf k/LIf0f ubf{

lgdf{0f Joj;foLn] k]z u/]sf] 7]Ssf jLn cg';f/ Electrical Item lump sum ?=@&,^#,^#%. /

Sanitary work lump sum ?=#,(),!%(.$) ;d]t ?=#!,%#,&($.– ;d]t e'QmfgL ePsf] kfOof] pQm

sfo{sf] /sd gfkL lstfadf pNn]v u/]sf] 5}g ;f] ;DaGwdf ldlt @)&$.&.@& df lgdf{0flwg

ejgsf] :ynut lg/LIf0f ubf{ lah'nLsf] sfd / ;fg]6/Lsf] eO/x]sf] t/ k'/f ePsf] kfOPg .

ljh'nL tyf ;fgL6/Lsf] sfd k'/f gx'b}+ pQm sfo{sf nflu 5'§ofOPsf] ;Dk'0f{ /sd e'QmfgL ug'{

lgod ;Ddt b]lvPg . 5}6f}+ jLn ;Dd ?=$,&&,!!,%!&.^$ e'QmfgL eO{ ?=!,!^,&@,%$^.@(

a/fa/sf] sfd afsL /x]sf] b]lvG5 . pQm ejgsf] sfo{ Dofb yk u/]/ eP klg l56f] eGbf l56f]

lgdf{0f ;DkGg ug]{ tkm{ gu/kfnLsfn] Wofg k'¥ofpg' kb{5 .

8. ;Ssn ljn j]u/ vr{ M ynf8f8f Eo" KjfO{G6 lgdf{0fsf nflu ?=@,)),))).– ah]6 jfF8kmFf8

ePsf]df pQm sfo{ ug{ ynf Eo" KjfO{G6 6fj/ lgdf{0f p= ;= ;Fu ldlt @)&#.!@.* df ;+emf}tf eO{

pQm ;ldltsf] ldlt @)&$.@.% sf] lg0f{on] Eo" KjfO{G6 l8hfO{g ug{sf nflu Professional

network for engineering services Pvt. ltd. lalitpur Nepal nfO{ lhDdf lbO{Psf] kfO{of] . pQm

sG;N6]G6n] Eo" KjfO{G6sf] l8hfO{g tof/ u/L ?=@,)),))).– sf] kmf]6f]skL jLn k]z u/L e'QmfgL

ePsf] kfO{of] . ;Ssn jLn j]u/ kmf]6f]skL ljnsf] cfwf/df e'QmfgL ePsf] /sd lgod;Ddt

gePsf]n] ;Ssn jLn k]z x'g'kb{5 .

9. r]g]h gSj/ gv'nfPsf] M sfof{non] ljleGg ;8ssf] :t/pGgtL sfo{ pkef]Qmf ;ldltdfkm{t u/fO{

vr{ n]v]sf] 5 . pQm ;8s :t/pGgtL sfo{sf] nfut cg'dfg tof/ x+'bf ;8ssf] s'g r]g]hjf6

s'g r]g]h ;Dd pQm dd{t sfo{ ug]{ xf] ;f] v'Ng] u/L nfut cg'dfg tof/ u/]sf] kfOPg .o;/L

r]g]h gDj/ gv'nfO{ dd{t sfo{ u/fO{ vr{ n]Vbf dd{t sfo{ bf]x/f] kg{ hfg] ;Sg] cj:yf b]lvPsf]

5 . ct ddt{ sfo{ u/fpbf r]g]h gDj/ v'Ng] u/L nfut cg'dfg tof/ u/L ;f]xL cg';f/ dd{t

sfo{ u/fpg' kb{5 . o;/L r]g]h gDj/ gv'nfO{ ;8s dd{t sfo{df ?=!%,!),))).– vr{ n]v]sf]

5 .

10. Kofg ljnjf6 e'QmfgL M d'No clej[l4 s/ P]g @)%@ sf] bkmf !$-!_ cg';f/ k|To]s btf{ ePsf]

JolQmn] tf]lsP jdf]lhdsf] cj:yfdf afx]s s'g} j:t' jf ;]jf cfk"lt{ ubf{ k|fksnfO{ ljhs lbg'

kg]{ Joj:yf eP cg';f/ pQm pBf]un] s/ ljhs hf/L ug'{ kg]{df P]gdf ePsf] Joj:yf /x]sf] 5 .

gu/kflnsfn] gfUbx wf/f d"n ;+/If0f DofUn'Ë pkef]Qmf ;ldltnfO{ wf/f ;+/If0f jfkt

?=%!%,))). e'QmfgL u/]sf]df ljn e/kfO{ ;fy ;+nUg ePsf] ljn dWo] u0f]z O6f pBf]u -kfg g+

^))&#(*)(_ sf] kfg ljn g+=)^ ldlt pNn]v gePsf] ljn cg';f/ $%) uf]6f O6f vl/b u/]sf]

egL O6f k|lt uf]6fsf] ? @$.– sf b/n] ?=!),*)).– vr{ n]v]sf] 5 . cfGtl/s /fhZj ljefusf]

j]e;fO{6 www.Ird.gov.np.com sf] tYof+s cg';f/ pQm u0f]z O6f pBf]u-kfg g+ ^))&#(*)(_

ldlt @)&).(.* b]lv d"No clej[l4 s/df btf{ePsf] b]lvPsf] 5 . lgod ljkl/t kfg ljn hf/L

u/L e'QmfgL ePsf] ?=!),*)).– sf] 5fgljg u/L k|df0f k]z ul/g'kb{5 .

11. cfos/ s6\6L gePsf] M cfos/ P]g @)%* sf] lgod **-!_ cg';f/ ;]jf z'Ns e'QmfgL ubf{ !%

k|ltztsf b/n] s/ s6\6f ug'{ kg]{ Joj:yf u/]sf] 5 .sfof{non] ljleGg sfo{s|d ;+rfng jfkt

ljleGg ;+3 ;+:yfnfO e'QmfgL u/]sf]df kl/of]hgfsf] k|:tfj n]vg tyf k|ltj]bg n]vgsf]

e'QmfgLdf !% k|ltzt s/ s6\6f ug'{kg]{df s/ s6\6f gu/L e'QmfgL vr{ n]v]jf6 cfos/ P]gsf]

kfngf ePsf] kfO{Pg . ct P]gdf ePsf] Joj:yf cg';f/ ;]jf z'Ns e'QmfgL ubf{ s/ s6\6f



gu/]sf] ?=#,^)).– c;'n x'g' kb{5 .

12. a9L nfutdf nfut cg'dfg tof/ u/]sf] M sfof{non] ljleGg lgdf{0f sfo{ ug{ tof/ u/]sf] nfut

cg'dfgsf] k|To]s cfO{6ddf # k|ltzt Tools and Plant sf] nfut hf]8L nfut cg'dfg tof/

u/]sf] 5 . :jLs[t gd{; cg';f/ Soil sf] sfd ug{sf] nflu dfq # k|ltzt Tools and Plant sf]

yk nfut hf]8L nfut cg'dfg tof/ ug{ ldNg]df lgdf{0f sfdsf] k|To]s cfO{6ddf pQm yk nfut

hf]8L nfut cg'dfg tof/ u/L lgdf{0f sfo{ u/fO{ vr{ n]v]sf] 5 . o;/L nfut a9g] u/L nfut

cg'dfg tof/ u/L pkef]Qmf ;ldltaf6 sfo{ u/fO{ e'QmfgL u/]sf]df ?=!,%),!$%.– a9L e'QmfgL

u/]sf] 5 .

13. k]ZsL M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod&$-@_ cg';f/ lbOPsf] k]ZsL /sd pklgod

-#_ jdf]lhd tf]lsPsf] Dofb leq km5\of}6 ul/g' kg]{ Joj:yf /x]sf]5 . gu/kflnsfn] ljleGg

ldltdf @ hgfsf] gfddf lbPsf] k]ZsL cfly{s jif{sf] cGTo ;Dddf klg km5\of}{6 gePsf] ?

1,46,000/- lgodfg';f/ km5\of{}6 x'g'kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=!) nfv () xhf/ a]?h" /x]sf] dWo] c;'n ug'{kg]{ ?=& xhf/, lgoldt

ug'{kg]{ ?=( nfv #& xhf/ / k]ZsL ?=! nfv $^ xhf/ /x]sf] 5 .



nfnLu'F/f; gu/kflnsf


ut jif{sf] df}Hbft ?=!# nfv &^ xhf/ / of] jif{sf] cfo ?=!! s/f]8 #) nfv !% xhf/ ;d]t

?=!! s/f]8 $# nfv (! xhf/ cfDbfgL ePsf]df ?=* s/f]8 &% nfv &( xhf/ vr{ eO+{ ?=@ s/f]8 ^*

nfv !@ xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf pNn]Vo Joxf]/f lgDgfg';f/ 5g\M

1. cfGtl/s lgoGq0f k|0ffnL M cfly{s sfo+ljlw lgodfjnL, @)^$ sf] lgod !!$ df s'g}klg

sfof{non] cfkm'n] ;Dkfbg ug]{ sfo{x? ldtJooL, sfo{bIftf / k|efjsf/L 9+uaf6 ;Dkfbg ug{,

ljlQo k|ltj]bg k|0ffnLnfO{ ljZj;lgo agfpg tyf k|rlnt sfg"g adf]lhd sfo{;Dkfbg ug{

cfcfkm\gf] sfdsf] k|s[lt cg';f/sf] cfly{s sfo{ljlw ;DalGw cfGtl/s lgb]{lzsfx?, cfGtl/s

lgoGq0f k|0ffnL tof/ u/L nfu' ug{' kb{5 . sfof{non] ;f] cg';f/ eP u/]sf] kfO{Pg . sfof{non]

cfGtl/s lgoGq0f k|0ffnLsf] ;'b[9Ls/0f / k|efjsf/L ;~rfngsf nflu oyf]lrt Wofg gk'/\ofPsf]

sf/0f pNn]lvt Joxf]/fx?df ;'wf/ ePsf] kfOPg . h;n] ubf{ sfof{nosf] cfGtl/s lgoGq0f

k|0ffnLsf] k|efjsf/Ltfsf] ljZj;gLotf sd eO{ lgoGq0f k|0ffnLdf ;d]t c;/ kg{ hfg] b]lvG5 .

t;y{ cfGtl/s lgoGq0f k|0ffnL ;'b[9 u/fpg] tkm{ sfof{non] ;dodf g} Wofg k'¥ofpg' kb{5 .

2. s/ s6\6L M cfos/ P]g @)%* cg';f/ 9'jfgLsf] e'QmfgLdf !) k|ltzt s/ s6\6L ug'{ kg{] Joj:yf

/x]sf] 5 . sfof{non] ldlt @)&#.!).% df uf8Lef8f jfkt e'QmfgL u/]sf] ?=@!,%)).– sf] !)

k|ltzt ef8f s/ /sd ?=@!%). cz'n ul/g' kb{5 .

3. e/kfO{ k]z gePsf] M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf] lgod

(-@_ df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] ldlt

@)(#.(.! df ;/;kmfO{ tyf 9'jfgL jfkt ?=!@,%)). vr{ n]v]sf]df ;f] sf] /sd a'emfPsf] e/kfO{

k]z ePsf] 5}g .

4. e|d0f cfb]z M e|d0f vr{ lgodfjnL, @)^$ cg';f/ lhNnf eGbf aflx/ e|d0f ubf{ Pa tx dflysf]

clws[tjf6 e|d0f cfb]z :jLs[t u/fpg' kg]{ Joj:yf 5 .sfof{non] ldlt @)&$.@.!& df

sfof{sf/L clws[t >L l8s axfb'/ sfsL{ ;8s af]8{ of]hgf sfo{qmddf efu lng ldlt @)&$.@.&

b]lv ldlt @)&$.@.!! ;Dd sf7df08f}+ hfbfsf] e|d0f cfb]z cfkm}n] :jLs[t u/L ?=!^,#)).– b}lgs

e|d0f eQf vr{ n]vsf] 5 . lgodfjnLdf ePsf] Joj:yfsf] kfngf u/]sf] 5}g .

5. 6'qmf kf/L vl/b u/]sf] M ;fj{hlgs vl/b P]g, @)^# sf] bkmf *-@_ df vl/b ubf{ k|lt:kwf{ ;Lldt

x'g] u/L 6'qmf 6'qmfkf/L vl/b ug'{ gx'g] Joj:yf 5 . ;fy} ;fj{hlgs vl/b lgodfjnL @)^$ sf]

lgod !!-!_ cg';f/ nfut cg'dfg tof/ ug'{kg]{ Joj:yf 5 . sfof{non] sDKo'6/,

Nofk6k,kmlg{r/x? nufotsf ;fdfgx? vl/b ubf{ lgoddf Joj:Yff eP cg';f/ nfut cg'dfg

tof/ ug]{ u/]sf] 5}g eg] ;dfg vl/b ubf{ k|lt:kwf{ ;Lldt x'g] u/L k6s k6s u/L

?=!*,*&,(^%.– d'Nosf] vl/b u/]sf] b]lvof] . lgodn] Joj:yf u/] cg';f/ ;fdfg vl/b ubf{ nfut

cg'dfg tof/ u/L l;njGbL b/efp jf l;njGbL jf]nkqsf] dfWodjf6 vl/b ug{] ug'{kb5 /

k|lt:kwf{ l;ldt kfg{ x'b}g .

6. df]6/ ;fOsn v/Lb M ;/sf/L sfof{non] ;jf/L ;fwg v/Lb ubf{ ;f] sf] :jfldTj sfof{nosf] x'g]

u/L ;/sf/L gDj/df ;jf/L ;fwg btf{ u/fpg' kg]{ Joj:yf 5 . sfof{non] @)&$.#.@%,

df]6/;fO+sn vl/b ul/ ?=@,^$,$)). lt?klt c6f] l;6L nfO+ e'Qmflg u/]sf]df pQm ;kjf/L ;fwg

sfof{nosf] gfd / ;/sf/L gDa/df kl/j{tg ug{ afls /x]sf]n] oyfl;3| ;/sf/L gDa/df kl/j{tg

ug'{kb{5 .

7. d'=c=s/ ;dfof]hg M d'No clej[åLs/ lgodfjnL ,@)%# sf] !& jdf]lhd btf{ ePsf] JolQmn] s'g}

j:t' jf ;]jf cfk'tL{ ubf{ s/ clws[tn] cGoyf :jLs[t u/] b]lv jfx]s k|fksnfO{ tf]lsP

jdf]lhdsf] 9fFrfdf s/ ljhs lbg'kg]{5 . P]gsf] bkmf !$ -@_ jdf]lhd ljhssf] 9fFrf tf]lsP

jdf]lhdsf] x'g] ;d]t Joj:yf 5 . gu/kflnsfn] ljleGg ldltdf ho hubDaf 6«]l8Ë O6x/Ljf6

kmlg{r/ ;fdfgx?sf] v/Lbsf] e'QmfgL ubf{ Eof6 ljn ;lRRfPsf]n] d' c s/ jfkt e'QmfgL u/]sf]

/sd ;dfof]hg u/]sf] ?=%%,)*@.– sf] k|df0f k]z x'g'kb{5 .

8. a9L e'QmfgL M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-*_ cg';f/ vr{ n]Vbf vr{sf] l/t

k'u] gk'u]sf] hfr u/L vr{ e'QmfgL ug'{ kg]{ Joj:yf 5. sfof{non] ljleGg ldltdf ;8s lgdf0f{

sfo{sf] vr{ e'QmfgL ubf{ jf:tljs sfo{ eGbf a9L sfo{sf] e'QmfgL u/]jf6 ?=!!,&&^.– c;'n

ug'{kb{5 .



9. e/kfO{ gePsf] M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf] lgod (-

@_ df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] @)&$.#.^df

afnd}qL :yfgLo zf;g 3f]if0ff ;DaGwL sfo{s|d ldlt @)&$.@.@( / #) ut] ;~rfng eO{

oftfoft vr{ ;d]t eQf ljt/0f u/]sf]df afns'df/L u'?ËnfO{ ?=&@%.‐ / zflGt ;'AafnfO{

?=$@%.‐ vr{ n]lv e'QfgL n]v]sf]df lghx?n] /sd a'em]sf] gkfO{Psf]n] pQm /sd ?=!,!%).‐ a]?h' vftfdf bflvnf ug'{kb{5 .

10. gubL /l;b M sfof{noaf6 l;kmf/L;,hl/afgf,k~hLs/0f cfbL sfo{sf nflu ljleGg ldltdf gubL

/l;b 5kfO{ u/L jf8{x?df k7fO{Psf] kfO{of] . slt /l;b 5kfO{ u/L s'g s'g jf8{x?n] slt /l;b

a'em]/ lnPsf] / tL dWo] slt k|of]u u/L slt afsL ty s'n slt /fh:j cfpg'kg]{ xf] :ki6

b]lvg] u/L clen]v /fv]sf] kfO{Pg . ;fy} gu/kfnLsfaf6 5kfO{ u/]sf /l;bsf] /l;b lgoGq0f

vftf /fVg] u/]sf] kfOPg . cfly{s lgodfjnLn] tf]s] cg';f/ /l;b lgoGq0f vftf /fVg'kb{5 .

11. sfo{s|d ;{rfng gePsf] M gu/ k/Lifbaf6 cf=j= @)&#.&$ sf] jflif{s sfo{qmd :jLs[t eO{ ah]6

;d]t Joj:yf ePsf]df ljleGg !^ sfo{qmdx? ;+rfng geO{ ?=!^,%$,))).– vr{ u/]sf] kfO{Pg

. gu/ kl/ifbjf6 :jLs[t sfo{s|d ;+rfng gePjf6 tf]lsPsf] nIo k|fKt ePsf] 5}g eg] nlIftju{

nfejf6 jlGrt x'g' k/]sf] 5 . t;y{ sfof{non] tf]lsPsf] sfo{s|d ;+rfng u/L nlIft k|ult

xfl;n ug]{tkm{ cu|;/ x'g' kg]{ b]lvG5 .

12. 9Lnf sfo{ ;DkGg M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !@*-!_ cg';f/

tf]lsPsf] ;dodf sfd ;DkGg ug{ g;lsg] ePdf ;Demf}tfsf] Dofb ;lsg' sDtLdf & lbg cufj}

;DalGwt lgsofdf cjlw yksf] nflu lgj]bg lbg'kg]{ Joj:yf 5 . sfof{non] ljleGg lgdf{0f

sfd ug{ pkef]Qmf ;ldlt;+u ;Demf}tf u/]sf]df tf]lsPsf] Dofb leq sfo{ ;DkGg ug'{kg]{df u/]sf]

5}g . ;fy} tf]lsPsf] cjlw leq sfo{ ;DkGg gePsf]df Dofb dfu u/]sf] ;d]t b]lvPg . o;/L

;Demf}tf cg';f/ tf]lsPs]f cjlw leq sfo{ ;DkGg gug]{ tyf Dofb yk ;d]t gePsf] cj:yfdf

;d]t sfof{non] s]xL sf/jfxL gu/L sfo{ ;DkGg k|ltj]bg tof/ u/]sf] 5 .sfof{non] lgodfjNfL

ePsf] Joj:yfsf] kfngf ug'{kb{5 .

13. sfo{ ;DkGg gePsf] M lku'jf vf]nf vfg]kfgL O{G6]s lgdf{0f ug{ ?=@,%),^)$.Y sf] nfut cg'dfg

cg';f/ nfut ;xeflutf ?=%),^)$.Y pkef]Qmfjf6 hDdf u/]sf] 5 . pkef]Qmfn] pQm of]hgf

;rfng ug{ g]kfn Knf:6LS; k|f=ln=jf6 !!).!) ;fO{hsf] !!$ ld6/ kf]lnlyg kfO{k vl/b u/L

ldlt @)&$.#.@%df ljn /sd ?=!,@@,$!!.Y dWo] sfof{non] ?=(!,&&(.Y dfq e'QmfgL u/]sf] 5 .

pkef]Qmfn] pQm kfO{k ;Dd vl/b u/]sf] 5 eg] ;Demf}tf cg';f/sf] O{G6]s lgdf{0f u/]sf] 5}g .

o;/L O{G6]s ;d]t jgfO{ vfg]kfgLsf] of]hgf ;DkGg ug'{kg]{df OG6]s g} gjgfO{ kfO{k dfq vl/b

u/]sf] cfwf/df of]hgf ;DkGg u/]sf] 5 .

14. 36L s/ s6\6f M cfos/ P]g, @)%* sf] bkmf *( -Vf_ cg';f/ cfsl:ds nfe s/df @% k|ltzt

s/ s6\6f ug'{ kg]{ Joj:yf /x]sf] 5 . sfof{non] nfnL u'/f; cfO8n -Psn tyf ;fd"lxs g[To _

k|ltof]lutf ;+rfng ubf{ k'/:sf/ /sdsf] s/ ?=&%)). s6\6f ug'{kg]{df ?=$%)). dfq u/]jf6

gk'u ?=#))). tyf Sound System ef8fdf NofPjfktsf] s/ !) k|ltzt s6\6f ug'{kg]{df s/

gs6fO{ e'QmfgL u/]jf6 ?=##&%. ;d]t ?=^,#&%. c;'n ug'{kb{5 .

15. cfos/ s§L Mcfos/ P]g @)%* sf] bkmf **-!_ cg';f/ ;]jf z'Ns e'QmfgLdf !% k|ltzt s/

s6\6f ug'{ kg]{ Joj:yf 5 . sfof{non] ldlt @)&$#.@^ df blnt dlxnf ;zlSts/0f gu/:t/Lo

Ifdtf ljsf; tflnd ;+rfng $ lbg] sfo{s|dsf] ? &%,))). vr{ n]v]sf]df @ hgf >f]t

JolQmnfO{ sIff ;+rfng jfkt kfl/>lds ? !@,))).– e'QmfgL u/]sf]df cfos/ P]g cg';f/ !%

k|ltzt s/ s6\6f u/]sf] 5}g . o;/L lgoddf ePsf] Joj:yf cg';f/ !% n] x'g] jfkt ? !*))

s/ s6\6f gu/]sf] /sd c;'n x'g'kb{5 .

16. r]g]h gDj/ gv'nfPsf] M sfof{non] ljleGg ;8ssf] :t/pGgtL sfo{ pkef]Qmf ;ldltdfkm{t u/fO{

vr{ n]v]sf] 5 . pQm ;8s :t/pGgtL sfo{sf] nfut cg'dfg tof/ x+'bf ;8ssf] s'g r]g]hjf6

s'g r]g]h ;Dd pQm dd{t sfo{ ug]{ xf] ;f] v'Ng] u/L nfut cg'dfg tof/ u/]sf] kfOPg .o;/L

r]g]h gDj/ gv'nfO{ dd{t sfo{ u/fO{ vr{ n]Vbf dd{t sfo{ bf]x/f] kg{ hfg] ;Sg] cj:yf b]lvPsf]

5 . ct dd{t sfo{ u/fpbf r]g]h gDj/ v'Ng] u/L nfut cg'dfg tof/ u/L ;f]xL cg';f/ dd{t

sfo{ u/fpg' kg]{ b]lvG5 .

17. ljn j]u/ vr{ M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf] lgod (-

@_ df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] ldlt



@)&$.#.@% df ;fd'bflos ejgsf] zf}rfno lgdf{0f jfkt pkef]Qmf ;ldltnfO{ ?=@,)),))).

e'QmfgL u/]sf] 5 . pQm zf}rfnosf] nfut cg'dfg cg';f/ 7]Ssf ;DjGwL ljndf pl8;f @)

O{Grsf] Pan Top and Fitting Charge ;d]t egL ?=%,))).– e'QmfgL vr{ n]v]sf]df pQm ;fdfg vl/b

u/]sf] ljn ;+nUg ePsf] 5}g eg] Reinforcement work egL Toilet Block / septic Tank sf] ;d]tsf]

7]Ssf ljn cg';f/ e'QmfgL u/]sf]df pkef]Qmfn] ;f] sfo{ ug{ cfjZos x'g] kmnfd 808L vl/b

u/]sf] ljn ;|]:tf ;fy ;+nUg gePsf]df ;d]t sfof{non] pQm sfd ;DkGg ePsf] egL

?=%),))).– e'QmfgL u/]sf] /sd lkmtf{ bflvnf ug'{kb{5 .

18. ;]jf z'Ns M cfos/ P]g @)%* sf] bkmf **-!_ cg';f/ ;]jf z'Ns e'QmfgLdf !% k|ltzt s/

s6\6f ug'{ kg]{ Joj:yf 5 . sfof{non] ldlt @)&$.#.@% df dlxnf ;zlSts/0f gu/ :t/Lo ldlt

@)&$.#.@( b]lv @ lbgsf] sfo{s|d ;+rfng ubf{sf] ?=&%))).– vr{ n]v]sf] 5 . pQm sfo{s|ddf

;xhLs/0f u/]sf] egL @ hgf JolQmnfO{ eQf e'QmfgL u/]sf]df cfos/ P]g cg';f/ !% k|ltzt

s/ s6\6f u/]sf] 5}g . P]gdf ePsf] Joj:yf cg';f/ !% k|ltztn] x'g] ?=()).– c;'n x'g'kb{5 .

19. k]ZsL M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod&$-@_ cg';f/ lbOPsf] k]ZsL /sd pklgod

-#_ jdf]lhd tf]lsPsf] Dofb leq km5\of}6 ul/g' kg]{ Joj:yf /x]sf ]5 . sfof{non] OGhLlgo/ xl/

>]i7nfO{ kl/ro kq lgdf{0f tyf ;fdfg ljt/0f sfo{qmdsf] nflu lbOPsf] k]ZsL ?=%),))).–

cf=j=sf] cGTo ;Dddf klg km5\of}{6 gePsf]n] lgodfg';f/ km5\of}{6 ul/g'kb{5 .

a]?h' l:ylt

of] jif{ n]vfk/LIf0faf6 ?=$ nfv &@ xhf/ a]?h" /x]sf] dWo] c;'n ug'{kg]{ ?=@$ xhf/, lgoldt

ug'{kg]{ ?=# nfv (* xhf/ / k]ZsL af+sL ?=%) xhf/ /x]sf] 5 .



cf7/fO{ ufpFkflnsf


ut jif{sf] df}Hbft ?=! nfv / of] jif{ cfo ?=* s/f]8 !$ nfv $! xhf/ ;d]t ?=* s/f]8 !%

nfv $! xhf/ cfDbfgL ePsf]df ?=& s/f]8 %% nfv %$ xhf/ vr{ eO{ ?=%( nfv *& xhf/ df}Hbft


1.

vl/b of]hgf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod ^@ cg';f/ Ps

jif{eGbf a9L cjlw;Dd ;~rfng x'g] of]hgf jf cfof]hgfsf] nflu jflif{s bz s/f]8eGbf a9L

/sdsf] vl/b ug'{ kg]{ ePdf ;DalGwt lgsfon] To:tf] of]hgf jf cfof]hgf jf vl/bsf] cjlwe/sf]

nflu vl/b u'?of]hgf tof/ ug'{kg]{ 5 . o;/L vl/b of]hgf tof/ ubf{ s'g} of]hgfsf] ;Dk"0f{ efu

tyf v08 v08 u/L s'g sfd pkef]Qmf ;ldltaf6 / s'g sfd cGo k|lqmofaf6 u/fpg] xf] ;f]

;d]t 5'6\ofO{ ;DalGwt lgsfoaf6 lg0f{o u/fpg'kg]{ pklgod %_ df jflif{s bz nfv eGbf al9

/sdsf] vl/b ug'{ kg]{ ePdf cfufdL cfly{s jif{sf] cg'dflgt jflif{s sfo{qmd tyf ah]6 tof/

ubf{ aflif{s vl/b of]hgf tof/ ug'{ kg]{, pklgod-(_ df rfn' cfly{s jif{sf] :jLs[t sfo{qmd tyf

ah]6 k|fKt eP kl5 pklgod -%_ adf]lhd tof/ ePsf] jflif{s vl/b of]hgfdf :jLs[t sfo{qmd

tyf ah]6 cg'?k kl/dfh{g ug'{ kg]+{ Joj:yf /x]sf] 5 . sfof{non] ;f] cg'?k vl/b of]hgf tof/

u/]sf] kfOPg . vl/b sfo{df kf/blz{tf / ;doa4tfsf nflu vl/b of]hgf cfjZos kg]{ ePsf]n]

lgoddf ePsf] Joa:yf kfngf x'g'kb{5 .

2.

slG6Gh]G;L vftf M g]kfn ;/sf/ cy{ dGqfnos]f r=g+= (^@, ldlt @)&).!.@$ ut]sf] kl/kq

cg';f/ sfof{non] lgdf{0f sfo{df vr{ ug]{ /sdsf] % k|ltzt /sd slG6Gh]G;L vr{ ug{ kfpg]

Joj:yf 5 . o;/L sG6Lgh]G;L /sd vr{ ubf{ 5'6\6} vftf /fvL # k|ltzt k|zf;lgs / @ k|ltzt

k'FhL lgdf{0fdf vr{ ug{ ldNg]df ufpkflnsfn] sG6LGh]G;L vr{ b]lvg] ul/ 5'6\6} vftf /fv]sf]

b]lvPg . ct sG6LGh]G;L vftf /fvL sG6LGh]G;L /sd Joj:yLt ul/g' kb{5 .

3. cfDbfgL ;DjGwdf M ;fljs ufpFljsf; ;ldlt vfDnfn'ª, ;qmflGtjhf/, yf]Sn'ª,r'xfg8f8f,

5ft]9'+uf, Xjfs' / O{jf af6 kmfNu'g d;fGt ;Dd cfGtl/s cfo Hofb} Go'g /x]sf] b]lvof] .

ufpFkflnsf u7g eP kZrft klg ufpFkflnsfsf] cfGtl/s cfo gb]lvPsf]n] ufpFkflnsfn] u/]sf]

vr{sf] cg'kftdf cfGtl/s cfo j[l4 ug'{kg]{ b]lvG5 .



k|0ffnLdf cfwfl/t /xL /fVg'kg]{ Joj:yf /x]sf]df ;fljs s]xL ufpF ljsf; ;ldltn] lglb{i6 kmf/dx?

k|of]u u/L k|fKt x'g cfPsf] cfDbfgL / vr{sf] bf]xf]/f] n]vf k|0ffnLdf n]vf+sg u/]sf] b]lvPg . j}s

lstfjdf clen]v /fVg] k|of;;Dd ePsf] t/ hf]8 hDDff gePsf], lgb[i6 dxnx?df c+s k|lji6L

gu/]sf],clwsf+z e"QmfgL lng]nfO{ e/kfO{ gu/L e"QmfgL lbPsf], ctM ufpFkflnsfn] cfkm\gf] cfo

Joosf] lx;fj bf]xf]/f] n]vfk|0ffnLsf] cfwf/df clen]v /fVg'kb{5 .

5. dfn;fdfgsf] nfut cg'dfg M ;fj{hlgs vl/b P]g @)^# sf] bkmf % cg';f/ ;fj{hlgs lgsfon]



vl/b ug]{ / lhG;L clen]v cWofjlws ul/ /fv\g' kb{5 .



gfd];L, sfo+ z'? ug]{, ;DkGg ug]{ ldlt ;d]t v'Ng] u/L ;DjlGwt sfo{ :yndf ;fj{hlgs k/LIf0f

u/]sf] k|ltj]bg ;DjlGwt :yfgLo lgsfodf k|:t't ug'{ kg]{ Joj:yf 5 . pkef]Qmf ;ldltjf6

;+rflnt of]hgfsf] km/kmf/s ubf{ k|fljlws gfkhfr u/]sf] ldlt tyf sfo{ ;DkGg k|ltj]bgdf sfo{

;DkGg ePsf] ldlt ;a} of]hgfdf vf]Ng] gu/]sf], pkef]Qmf ;ldltjf6 ePsf] sfdsf] ;j} of]hgf

;fj{hlgs k/LIf0f u/]sf] k|ltj]bg k|:t't ug]{ u/]sf] b]lvPg . s]lx of]hgfdf ;fj{hgLs k/LIf0f

k|ltj]bg k]z u/]sf] ePtf klg To; k|ltj]bgdf v'nfpg'kg]{ ;j} Joxf]/f v'nfPsf] b]lvb}g .

k|fljlwsjf6 ;Dkfbg x'g'kg]{ clwsf+z n=O= sfdsf] d"Nof+sg, sfo{ ;DkGg k|ltj]bg oyfy{k/s

gePsf, ;+dmf}tfkqdf v'nfpg' kg]{ s'/fx? Gfv'nfOPsf,e"QmfgL lbg] clwsf/Ln] clwsf+z jLn e/kfO{

/ ;f] ;+u ;DjlGwt sfuhftx? k|dfl0ft ug]{ gu/]sf],e"QmfgL kfpg] clwsf+znfO{ r]s jf /sd

j'dmfpg] gu/]sf] ;du| cj:yfjf6 lgwf{l/t ;dodf kf/bzL{ ?kdf u'0f:t/o'Qm sfo{ ;DkGg ePsf]

5,b]vfPsf vr{sf ljn e/kfO+ ;lx / oyf{yk/s 5g\ elg ljZj:t x'g] cfwf/ b]lvb}g . pkef]Qmf

;ldltjf6 ePsf] ;a} sfo{sf] ;fj{hlgs k/LIf0f u/fO To;sf] k|ltj]bg ;DjlGwt lgsfodf k|:t't



ug]{ tyf lgoddf ePsf] Joj:yfsf] k"0f{ ?kdf kfngf u/fpg'kb{5 .

7. a/a'emf/y M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+=@)&#.&$ r=g+=!=!=#/479 ldlt




gu/kflnsfdf sfod u/L lgodfg';f/ j/j'dmf/y, k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{

ug'{kb{5 .

8. lhG;L lg/LIf0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod %) df lhG;L lg/LIf0f u/L jf ug{

nufO{ To;sf] k|ltj]bg lnlvt ?kdf lnO{ /fVg'kg]{ Joj:yf 5, sfof{non] lhG;L lgl/If0f k|ltj]bg

tf]lsPsf] 9fFrfdf, lhG;L vftf cWofjlws u/L cfkm\gf] ufpkflnsfsf] ;Dklt PsLg ul/ /fVg'kg]{ /

lgodfg';f/ lhG;L lgl/If0f u/fO{ ;Dkltsf] ;+/If0f / ;dj{4gsf] Joj:yf ug'{kb{5 .

9. n]vfk/LIf0f M ;fdflhs ;'/Iff eQf / lh=;dGjo ;ldltsf] sfof{nojf6 lgsf;f ePsf] lgjf{rg

If]q ljsf; sfof{qmd, lg;t{ cg'bfg nufot cGo ljleGg cg'bfgsf] /sdsf vr{sf ;Ssn jLn

e/kfO{x? k]ZsL km5\of}{6sf nfuL ;DjlGwt lhNNff ;dGjo ;ldltsf] sfof{nodf k7fPsfn]

uf=lj=;=df clen]vfª\g dfq k/LIf0f ePsf] 5 .

10. 6'qmf kf/L vl/b u/]sf] M ;fj{hlgs vl/b P]g, @)^# sf] bkmf *-@_ df vl/b ubf{ k|lt:kwf{ ;Lldt

x'g] u/L 6'qmf 6'qmf kf/L vl/b ug'{ gx'g] Joj:yf 5 . ;fy} ;fj{hlgs vl/b lgodfjnL @)^$ sf]

lgod !!-!_ cg';f/ nfut cg'dfg tof/ ug'{kg]{ Joj:yf 5 . sfof{non] ljleGg ;fdfgx?

?=!&,&(,%)*.– vl/b ug{ lgoddf Joj:Yff eP cg';f/ nfut cg'dfg tof/ ug]{ u/]sf] 5}g eg]

;dfg vl/b ubf{ k|lt:kwf{ ;Lldt x'g] u/L k6s k6s vl/b u/]sf] b]lvof] . o;/L lgodn] Joj:yf

u/] cg';f/ ;fdfg vl/b ubf{ nfut cg'dfg tof/ u/L l;njGbL b/efp jf l;njGbL jf]nkqsf]

dfWodjf6 vl/b ug'{ kb{5 .

11. a9L e'QmfgL M sfof{nonfO{ cfjZos kg]{ ljleGg kmlg{r/x? lznjGbL b/efpkqsf] dfWofdjf6

vl/b u/]sf] egL df?lt :6f];{sf] ljn cg';f/ ? !),)&,$@(.– d' c s/ ;lxt e'QmfgL u/]sf]df

BOQ cg';f/ Low Bed sf] k|lt yfg sf] ? !&&)) dfq ePsf]df ?=!*,&)).– sf b/n] e'QmfgL

u/]jf6 k|lt yfgsf] ? !!)). d' c s/ ;lxt a9L e'QmfgL ePsf] 5 . o;/L BOQ cg';f/ dfq

;fdfg cfk"t{s nfO{ e'QmfgL lbg' kg]{df ;f] eGbf a9L e'QmfgL u/L a9L vr{ n]v]sf] /sd ?=##().–

c;'n x'g'kb{5 .

12.

e/kfO{ M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod #^ -*_ cg';f/. s'g} /sdsf] e'QmfgL lb+bf

/Lt k'u] jf gk'u]sf] hf “r ug'{ kg]{5 . vr{ ePsf] ;a} /l;b lan e/kfO{x¿df l;nl;n]jf/ gDa/

/fvL sfof{no k|d'vn] tf]s]sf] sd{rf/Ln] æe'QmfgL ePsf]Æ hgfpg] 5fk ;d]t nufO{ b:tvt u/L

k|dfl0ft ug'{kg]{ Joj:yf 5 . t/ ;fljs uf+pljsf; ;ldlt tyf ufpkflnsfsf] sfof{nox?n]

sd{rf/L kmd{, ljqm]tf, ;Knfo;{, ;+3 ;+:yfnfO{ e'QmfgL lbbf clwsf+z e'QmfgL r]s af6 a'emfPsf]

elg l/tk'j{ssf] e/kfO{ /fVg] u/]sf] kfO{Pg . ct sfof{noaf6 x'g] ;Dk'0f{ e'QmfgLdf e'QmfgL kfpg]

;DaGwLt sd{rf/L kmd{ kf6L{ ;Knfo;{ ;+3 ;+:yfsf] e/kfO{ ;+nUg u/L /flvg'kb{5 .

r'xfg8f8f ufpF ljsf; ;ldlt

13. cfos/ s6\6f gu/]sf] M cfos/ P]g @)%* cg';f/ e'QmfgL /sdsf] !=% k|ltzt cfos/ s6\6f

ug'{ kg]{ Joj:yf 5 sfof{non] df]6/ ;fOsn nufot cGo ljleGg ;fdfg v/Lb u/L e'QmfgL ubf{

cfos/ jfkt ?=(,)**.– s6\6f gu/L e'QmfgL u/]jfkt pQm s/ /sd c;'n x'g'kb{5 . ldlt

@)&#.)(.)^ df uf=lj=;= sfof{non] Ps yfg df]6/;fOsn ? @))))).)) , sDKo'6/, lk|G6/ Ps

yfg vl/b ?=!,)),))).– df vl/b u/L hDdf ?=#,)),))).– e"QmfgL ePsf]df e"QmfgLdf

clu|ds/ ?=#,(*#.Y s§f gu/]sf]n] pQm /sd cz'n ug]{ tyf vl/b u/]sf] ;fdu|L x? lhG;L

bflvnf x'g'kb{5 .

14. ;xsf/L ;+:yfnfO{ cg'bfg M sfof{non] !! ldlt @)&#.!!.@^ cg';f/ r'xfg8f+8f jrt tyf C0f

;xsf/L ;+:yfnfO{ ;f]nf/ vl/b ug{ ?=!,%),))).– cg'bfg lbPsf] 5 .;/sf/L sfo{s|d ;+rfng ug{

k|fKt ePsf] /sd ;f]xL cg';f/sf] sfo{s|d ;+rfng u/L vr{ n]Vg' kg]{df jrt tyf C0f ;xsf/L

;+:yfnfO{ pknJw u/fpg' lgod ;+ut b]lvPg .

15. ljt/0f tyf k|of]hg gv'nfO{ vr{ u/]sf] M sfof{non] ldlt @)&#.!!.@^ df cflbjf;L hghftL

sfo{qmd cGtu{t ?=@,%),##%.– cflbjf;L hghftL ;dfh r'xfg8f8fnfO{ e"QmfgL lbOPsf]df Jofu

?=!,%),))).– tfnLdsf] nfuL j's ?=#),))).– cGo efiff k':tsx? ?=@^,##%.– / bf]>f] jLnjf6

lstfj ?=@),))).–, skL ?=!^,))).– 86k]g ?=*,))).– u/L hDdf ?=@,%),##%.– sf ;fdfg d]rL



j'S; P08 :6]zg/L ;Knfo{;jf6 vl/b ePsf]df pNn]lvt ;fdfg sxf+ s'g k|of]hgdf k|of]u ePsf]

xf] < / s;nfO{ ljt/0f ul/Psf] xf] < ;f]sf] ljj/0f ;+nUg g/x]sf] ;fy} pNn]lvt ;fdfgx? ljt/0f

u/]sf] e/fkfO{ k]z ePg ct ;fdfg ljt/0fsf] e/kfO{ k]z ug'{kb{5 .

16. ef8fs/ s6\6f gu/]sf] M cfos/ P]g, @)%* sf] bkmf cg';f/ ef8fdf !) k|ltzt s/ s6\6f ug'{kg]{

Joj:yf 5 . sfofn{non]+ !@ ldlt @)&$.#.@^ cg';f/ s[lif nIfLt sfo{qmd cGt{ut cn}rLsf]

lj?jf k|lt 6\ofS6/ ?=%,))).– sf b/n] hDdf ^ 6\ofS6/sf] ?=#),))).– e"QmfgL ubf{ jxfn s/

!) k|ltztn] x'g] ?=#,))).– s§L gu/]sf]n] pQm /sd ?=#),)).– cz'n u/L /fhZj bflvnf

x'g'kb{5 .

17. ljt/0f e/kfO{ j]u/ vr{ M cfly{s sf{ljlw lgodfjnL @)^$ sf] lgod #^-#_ cg';f/ ljn e/kfO{

;lxtsf] n]vf /fVg'kg]{ JoJ:yf 5 . sfof{non] !) ldlt @)&$.#.^ cg';f/ jfnjflnsf sfo{qmd

cGt{ut ?=@,%$,*().– vr{ b]vfO jfn ;+/If0f ;Dj4{g pk;ldltsf] vftfdf /sd hDdf u/]sf]df

pQm sfo{qmd cGt{ut ?=$%).–sf b/n] :s'n Jofu %^) uf]6fsf] ?=@,%@,))).– e"QmfgL ePsf] 5 .

pQm vl/b u/]sf %^) j6f Jofu nlIftju{nfO{ ljt/0f u/]sf] e/kfO{ ;+nUg u/]sf] 5}g .

18. cfjZos k|df0f j]u/ vr{ M cfly{s sfo{ljwL lgodfjnL, @)^$ sf] lgod #^-#_ / -*_ jdf]lhd

vr{ ubf{ vr{sf] jLn e/fkfO{ ;lxt n]vf /fVg'kg]{ / e"QmfgL lbbf /Lt k'u] jf gk'u]sf] hfr ug'{ kg]{

Joj:yf 5 . t/ ufpFljsf; ;ldltn] uf] ef} g+= ( ldlt @)&$.#.@^ jf6 dlxnf k|hgg :jf:Yo tyf

dlxnf clwsf/ ;DjlGw cg'lzIf0f sfo{qmdsf] nfuL ?=@,%$,*().– e"QmfgL vr{ n]v]sf]df sfo{qmd

s'g 7fpdf ePsf] xf]<slthgf ;xefuL lyP pkl:ylt ;d]t ePsf] k|df0f j]u/ vr{ n]v]sf] /sdsf

vr{ k'i6L x'g] k|df0fx? k]z kb{5 .

19. sfo{ ;DkGg k|ltj]bg gePsf] M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%%

%-!w_ jdf]lhd pkef]Qmf ;ldltn] u/]sf] lgdf{0f sfo{sf] d'NofÍg / gfkL lstfasf] cfwf/df ls:tf

e'QmfgL lbg] tyf sfo{ ;DkGg k|ltj]bgsf] cfwf/df clGtd ls:tf e'QmfgL lbg'kg]{ pNn]v 5 ..

sfof{non] ( ldlt @)&$.#.^ jf6 j8f g+=^ df vfg]kfgL of]hgf dd{t sfo{sf] ?=$(,))).– e"QmfgL

u/]sf]df ;f] sf] sfo{ ;DkGg k|ltj]bg k]z gePsf]n] k]z ul/g'kb{5 .

20. k]ZsL afsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@-#_ df o;



?=$),))).– b]lvPsf] 5 . lgoddf ePsf] Joj:yf cg';f/ k]ZsL km5\of}{6 ul/g'kb{5 .

x'jfs' ufpF ljsf; ;ldlt

21. cfos/ M cfos/ P]g @)%* cg';f/ eQf /sddf !% k|ltzt s/ s6\6f ug'{ kg]{ Joj:yf 5 .

sfof{non] uf=lj=;= ;lrj OGb|s'df/ /fO{nfO{ cWoIf eQf jfkt ?=!^,%)).– e"QmfgL lbPsf]df s/

s§L gu/]sf] ? @$&%.– c;'n u/L /fhZj bflvnf ug'{kb{5 .




?=@,^$,))).– tyf o; jif{sf] ?=&,(#,()$.(* ;d]t ?=!),%&,()$.(* b]lvPsf] 5 . lgoddf

ePsf] Joj:yf cg';f/ k]ZsL km5\of}{6 ul/g'kb{5

5ft]9'Ëf ufpF ljsf; ;ldlt


sfof{non] uf=lj=;= ;lrj >L ljj]srGb| sfsL{nfO{ cWoIf eQf cWoIf eQf ?=!*,))).– e"QmfgL

ubf{ !% k|lt;t kfl/>lds s/ ?=@&)).– s§f ug'{kg]{df ! k|lt;tn] ?=!*).– dfq s§f u/]sf]n]

gk'us/ ?=@,%@).– cz'n u/L bflvnf ug'{ kb{5 .

24. lhG;L bflvnf M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $&-!_ df df :yfgLo lgsfodf


ljj/0f / d"No;d]t v'nfO{ lhG;L lstfadf ;ft lbgleq cfDbfgL afFwL ;|]:tf v8f u/L cBfjlws

u/L /fVg'kg]{ Joj:yf 5 . sfof{non] @^ ldlt @)&$.#.@% jf6 uf=lj=;=;lrj >L ljj]s rGb|

sfsL{n] ?=@,$%,))).– df df]6/ ;fOsn vl/b u/]sf]df pQm df]6/ ;fOsn lhG;L vftfdf cfDbfgL

jfw]sf] k|df0f k]z gePsf]n] lhG;L bflvnf k|df0f k]z ug'{kb{5 . ;fy} pQm v/Lbsf] e'QmfgLdf s/

s§L gu/]sf] ?=#^&%.– c;'n u/L /fhZj bflvnf ug'{kb{5 .

25. ljn e/kfO{ gePsf] M cfly{s sfo{ljwL lgodfjnL @)^$ sf] lgod #^-#_ cg';f/ vr{ ubf{ vr{sf]

jLn e/kfO ;lxt n]vf /fVg'kg]{ Joj:yf 5 . sfof{non] k/Lifb vr{, a}7s eQf vr{, ljleGg



lgdf{0f sfo{sf] vr{ nufotsf e'QmfgL sf] ?=4,89,445.- vr{sf ljn e/fkfO{x? ;+nUg u/]sf]

gkfOPsf]n] vr{ k'i6L x'g] jLn e/kfO{ k]z ul/g'kb{5 .



b'a}y/Lsf] st{Jo x'g] pNn]v 5 . k|fKt ljj/0f cg';f/ o; jif{sf] ?=#,!^,&%).– b]lvPsf] 5 .

lgoddf ePsf] Joj:yf cg';f/ k]ZsL km5\of}{6 ul/g' kb{5

O{jf ufpF ljsf; ;ldlt


sfof{non] uf=lj=;= ;lrj >L OGb|s'df/ /fO{nfO{ cWoIf eQf cWoIf eQf ?=$,%)).– e"QmfgL ubf{

!% k|lt;t kfl/>lds s/ ?=^&%.– s§f ug'{ kg]{df s/ s6\6f gu/L e'QmfgL u/]jf6 cz'n u/L

bflvnf ug'{kb{5 .

28. ljn e/kfO{ gePsf] M cfly{s sfo{ljlw lgodfjnL @)^$sf] lgod #^-#_ cg';f/ vr{ ubf{ vr{sf]

jLn e/kfO ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] Joj:yfkg vr{,5kfO{ vr{ nufotsf

e'QmfgL sf] ?=4,55,745.– vr{sf ljn e/kfO{x? ;+nUg u/]sf] gkfOPsf]n] vr{ k'i6L x'g]

jLne/kfO{ k]z ul/g'kb{5 .



b'a}y/Lsf] st{Jo x'g] pNn]v 5 . k|fKt ljj/0f cg';f/ ut ljut jif{sf] ?=%,(#,#$%.– / o; jif{sf]

?=(,@^,%$*.– ;d]t ?=!%,!(,*(#.– k]ZsL afsL b]lvPsf] 5 . lgoddf ePsf] Joj:yf cg';f/

k]ZsL km5\of}{6 ul/g'kb{5 .




u/L /fVg'kg]{ Joj:yf 5 . sfof{non] & ldlt )&$.!.@( jf6 df]6/ ;fOsn Ps yfg vl/b u/L

?=@,!%,%!@.– vr{ n]v]sf]df pQm df]6/ ;fOsn lhG;L vftfdf cfDbfgL jfw]sf] k|df0f k]z

gePsf]n] lhG;L bflvnf k|df0f k]z ug'{kb{5 . ;fy} pQm v/Lbsf] e'QmfgLdf s/ s§L gu/]sf]

?=@*^!.– cz'n u/L /fhZj bflvnf ug'{kb{5 .

yf]Sn'ª ljsf; ;ldlt



b'a}y/Lsf] st{Jo x'g] pNn]v 5 . k|fKt ljj/0f cg';f/ ut ljut jif{sf] ?=@,%^,)#*.– k]ZsL afsL

b]lvPsf] 5. lgoddf ePsf] Joj:yf cg';f/ k]ZsL km5\of}{6 ul/g' kb{5

;qmfGtL jhf/ ufpF ljsf; ;ldlt



b'a}y/Lsf] st{Jo x'g] pNn]v 5 . k|fKt ljj/0f cg';f/ ut ljut jif{sf] ?=^(#,(!#.– k]ZsL afsL

b]lvPsf] 5. lgoddf ePsf] Joj:yf cg';f/ k]ZsL km5\of}{6 ul/g' kb{5 .



b'a}y/Lsf] st{Jo x'g] pNn]v 5 . k|fKt ljj/0f cg';f/ ut ljut jif{sf] ?=&^&,%*$.– k]ZsL afsL

b]lvPsf] 5. lgoddf ePsf] Joj:yf cg';f/ k]ZsL km5\of}{6 ul/g' kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=%! nfv *$ xhf/ a]?h" afFsL /x]sf] 5 . ;f]dWo] c;'n ug'{kg]{ ?=@*

xhf/, lgoldt ug'{kg]{ ?=#! nfv !( xhf/ / k]ZsL afFsL ?=@) nfv #& xhf/ /x]sf] 5 .



5y/ ufpFkflnsf


ut jif+sf] df}Hbft ?-@@ xhf/ / of] jif+ cfo ?-^ s/f]8 $& nfv (@ xhf/ ;d]t ?-^ s/f]8

$* nfv !$ xhf/ cfDbfgL ePsf]df ?-% s/f]8 (( nfv %* xhf/ vr+ eO+ ?-$* nfv %^ xhf/


1. 1

vl/b of]hgf M :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod ^@ cg';f/ Ps





u/fpg] xf] ;f] ;d]t 5'6\ofO+ ;DalGwt lgsfoaf6 lg0f+o u/fpg'kg]+ pklgod [%{df jflif+s bz





cg'?k vl/b of]hgf tof/ u/]sf] kfOPg . vl/b sfo+df kf/blz+tf / ;doa4tfsf nflu vl/b

of]hgf cfjZos kg]+ ePsf]n] lgoddf ePsf] Joa:yf kfngf x'g'kb+5 .

2.






3. cfDbfgL ;DjGwdf M ;fljs ufpF ljsf; ;ldlt cfªbLd, xd/h'ª, kmfSrfdf/f, k~rsGof, cf]v|],

;'bfk af6 kmfNu'g d;fGt ;Dd cfGtl/s cfo Hofb} Go'g /x]sf] b]lvof] . ufpFkflnsf u7g eP

kZrft klg ufpFkflnsfsf] cfGtl/s cfo gb]lvPsf]n] ufpFkflnsfn] u/]sf] vr{sf] cg'kftdf

cfGtl/s cfo j[l4 ug'{kg]{ b]lvG5 .

4. sf/f]af/sf] n]vf M sf/f]af/sf] n]vfM– cfly{s sfo{ljlw P]g, @)%% tyf :yfgLo lgsfo cfly{s

k|zf;g lgodfjnL, @)^$ cg';f/ k|rlnt sfg'g adf]lhd k|fKt x'g cfPsf] cfDbfgL /sdsf]

n]vf bf]xf]/f] n]vf+sg k|0ffnLdf cfwfl/t /xL /fVg'kg]{ Joj:yf /x]sf]df ;fljs s]lx ufpF ljsf;

;ldltn] lglb{i6 kmf/dx? k|of]u u/L k|fKt x'g cfPsf] cfDbfgL / vr{sf] bf]xf]/f] n]vf k|0ffnLdf

n]vf+sg u/]sf] b]lvPg . j}s lstfjdf clen]v /fVg] k|of;;Dd ePsf] t/ hf]8 hDDff gePsf],

lgb[i6 dxnx?df c+s k|lji6L gu/]sf], clwsf+z e"QmfgL lng]nfO{ e/kfO{ gu/L e"QmfgL lbPsf],

ctM ufpFkflnsfn] cfkm\gf] cfo Joosf] lx;fj bf]xf]/f] n]vfk|0ffnLsf] cfwf/df clen]v /fVg'kb{5 .




vl/b ug]{ / lhG;L clen]v cWofjlws ul/ /fVg'kb{5 .

6. ;fj{hlgs k/LIf0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%^ df


kbflwsf/Lsf] gfd gfd];L, sfo+ z'? ug]{, ;DkGg ug]{ ldlt ;d]t v'Ng] u/L ;DjlGwt sfo{ :yndf


pkef]Qmf ;ldltjf6 ;+rflnt of]hgfsf] km/kmf/s ubf{ k|fljlws gfkhfr u/]sf] ldlt tyf sfo{



of]hgfdf ;fj{hgLs k/LIf0f k|ltj]bg k]z u/]sf] ePtf klg To; k|ltj]bgdf v'nfpg'kg] { ;j}

Joxf]/f v'nfPsf] b]lvb}g . k|fljlwsjf6 ;Dkfbg x'g'kg]{ clwsf+z n=O= sfdsf] d"Nof+sg, sfo{

;DkGg k|ltj]bg oyfy{k/s gePsf, ;+dmf}tfkqdf v'nfpg' kg]{ s'/fx? Gfv'nfOPsf,e"QmfgL lbg]

clwsf/Ln] clwsf+z jLn e/kfO{ / ;f] ;+u ;DjlGwt sfuhftx? k|dfl0ft ug]{ gu/]sf],e"QmfgL

kfpg]nfO{ clwsf+znfO{ r]s jf /sd j'dmfpg] gu/]sf] ;du| cj:yfjf6 lgwf{l/t ;dodf kf/bzL{

?kdf u'0f:t/o'Qm sfo{ ;DkGg ePsf] 5,b]vfPsf vr{sf ljn e/kfO+ ;lx / oyf{yk/s 5g\ elg



ljZj:t x'g] cfwf/ b]lvb}g . pkef]Qmf ;ldltjf6 ePsf] ;a} sfo{sf] ;fj+{hlgs k/LIf0f u/fO

To;sf] k|ltj]bg ;DjlGwt lgsfodf k|:t't ug]{ tyf lgoddf ePsf] Joj:yfsf] k"0f{ ?kdf kfngf

u/fpg'kb{5 .

7. a/a'emf/y M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+=@)&#.&$ r=g+=!=!=#/479 ldlt




gu/kflnsfdf sfod u/L lgodfg';f/ j/j'dmf/y, k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{

ug'{kb{5 .



tf]lsPsf] 9fFrfdf, lhG;L vftf cWofjlws u/L cfkm\gf] ufpkflnsfsf] ;Dklt PsLg ul/ /fVg'kg]{

/ lgodfg';f/ lhG;L lgl/If0f u/fO{ ;Dkltsf] ;+/If0f / ;dj{4gsf] Joj:yf ug'{kb{5 .

9. n]vfk/LIf0fM ;fdflhs ;'/Iff eQf / lh=;dGjo ;ldltsf] sfof{nojf6 lgsf;f ePsf] lgjf{rg



uf=lj=;=df clen]vfª\g dfq k/LIf0f ePsf]5 .

10. e/kfO{ M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod #^ -*_ cg';f/. s'g} /sdsf] e'QmfgL lb+bf

/Lt k'u] jf gk'u]sf] hf “r ug'{ kg]{5 . vr{ ePsf] ;a} /l;b lan e/kfO{x¿df l;nl;n]jf/ gDa/


k|dfl0ft ug'{kg]{ Joj:yf 5 . t/ ;fljs uf+pljsf; ;ldlt tyf ufpkflnsfsf] sfof{nox?n]



;DaGwLt sd{rf/L kmd{ kf6L{ ;Knfo;{ ;+3 ;+:yfsf] e/kfO{ ;+nUg u/L /flvg' kb{5 .

cfªlbd ufpF ljsf; ;ldlt

11. ljne/kfO{ gePsf] M cfly{s sfo{ljlw lgodfjnL @)^$sf] lgod #^-#_ jdf]lhd vr{ ubf{ vr{sf]

jLn e/kfO ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.)^.!* df ?= @),))).–

e"QmfgL ePsf] dWo] ? (,))).j}sdf vftf vf]Ng uPsf] e|d0f cfb]z cg';f/ b}lgs e|d0f eQf

vr{ n]v]sf]df e|d0f cfb]z tyf jLn e/kfO{ k]z ePsf] 5}g .

12. k|lzIfs eQfsf] s/ M cfos/ P]g @)%* sf] bkmf **-!_ cg';f/ eQf /sdsf] e'QmfgLdf !%

k|ltzt s/ s6\6f ug'{ kg]{ Joj:yf 5 . sfof{non ] ldlt @)&$.#.@# df dfgj clwsf/ ;r]tgf

sfo{qmd ;+rfng ubf{ k|lzIfsx?nfO{ k|lzIf0f eQf ?=*,$)). e"QmfgL ubf{ !% k|ltzt s/ s§L

gu/]sf] ?= !,@^).) cz'n u/L /fhZj bflvnf ug'{kb{5 .

xd/h'ª ufpF ljsf; ;ldlt

13. ljn e/kfO{ M cfly{s sfo{ljlw lgodfjnL @)^$sf] lgod #^-#_ jdf]lhd vr{ ubf{ vr{sf] jLn

e/kfO ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] ldlt @)&$.)#.!% df ckfË ;zlQms/0f

sfo{qmd cGt{ut ckf+utf s]Gb| xd/h'ªn] cfocfh{g sfo{qmd ;+rfng ug{ jfv|f÷j+u'/

?=@*,))).– df vl/b u/L e"QmfgL vr{ n]v]sf]df pQm vl/b ePsf jfv|f tyf j+u'/ ljt/0fsf]

k|df0f k]z x'gcfPg . ctM ljt/0fsf] k|df0f k]z ug'{kb{5 .

14. k]ZsL afsL M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod&$-@_ cg';f/ lbOPsf] k]ZsL /sd

pklgod -#_ jdf]lhd tf]lsPsf] Dofb leq km5\of}6 ul/g' kg]{ Joj:yf /x]sf]5 .o; ufp kflnsfsf]

cfly{s jif{sf] cGTo;Dd klg lgDg cg';f/ ut ljut jif{sf] ?=!,)#,%*!.– km5\of}{6 ge} jfFsL

/x]sf]n] lgodfjnLsf] k|lqmof k"/f u/L km5\of}{6 ul/g' kb{5 .

;'bfk ufpF ljsf; ;ldlt

15. ljt/0f e/kfO{ M cfly{s sfo{ljlw lgodfjnL @)^$sf] lgod #^-#_ jdf]lhd vr{ ubf{ vr{sf] jLn

e/kfO ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] ldlt @)&$.#.@# df dlxnf sfo{qmd cGt{ut

;u/dfyf jx'4]zLo s[ifs ;d"xn] cfo cfh{g sfo{qmd cGt{ut ?==!),))).– sf] l;dLsf] jLp

v/Lb u/L e"QmfgL u/]sf]df ljt/0fsf] k|df0f k]z ePg ctM jLp ljt/0fsf] k|df0f k]z ug'{kb{5 .

k~rsGof ufpF ljsf; ;ldlt

16. a9L e'QmfgL M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod #^ -*_ cg';f/ s'g} /sdsf] e"QmfgL



lbbf /Lt k'u] jf gk'u]sf] hfr u/]/ dfq e"QmfgL lbg'kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.!!.!@

df /Tgb]jL dGbL/ lh0ff]{4f/ sfo{sf nfuL jLn e/kfO{ cg';f/ ?=%))).– dfq e"QmfgL ug'{kg]{df

?=^,))).– e"QmfgL ePsf]n] j9L e"QmfgL ePsf] ?=!,))).– c;'n u/L j]?h' vftfdf bflvnf ug'{

kb{5 .


pklgod -#_ jdf]lhd tf]lsPsf] Dofb leq km5\of}6 ul/g' kg]{ Joj:yf /x]sf]5 . o; ufpF

kflnsfn] ut ljut jif{sf] k]ZsL afsL /sd ?=$@,^$%.– km5\of}{6 ge} jfsL /x]sf]n]

lgodfjnLsf] k|lqmof k"/f u/L km5\of}{6 ug'{kb{5 .




u/L /fVg'kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.!@.$ df ?=@,!@,()).– df df]6/;fOsn vl/b

u/L e'QmfgL vr{ n]v]sf]df pQm df]6/;fOsn uf=lj=;=sf] gfddf btf{ tyf lhG;L bflvnf ePsf]

kfOPg . ctM vl/b ePsf] ;jf/L ;fwg ;DjlGwt lgsfodf btf{ ul/ lhG;L bflvnf k|df0f k]z

ug'{kb{5 .

cf]v|] ufpF ljsf; ;ldlt

19. lhG;L bflvnfM cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $&-!_ df df :yfgLo lgsfodf



u/L /fVg'kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.*.@ df ?=@,@),))).– df df]6/;fOsn vl/b

u/]sf] uf=lj=;=sf] gfddf btf{ tyf lhG;L bflvnf ePsf] kfOPg . ctM vl/b ePsf] ;jf/L ;fwg

;DjlGwt lgsfodf btf{ ul/ lhG;L bflvnf k|df0f k]z ug'{kb{5 .

20. ljt/0f k|df0f Mcfly{s sfo{ljlw lgodfjnL @)^$sf] lgod #^-#_ jdf]lhd vr{ ubf{ vr{sf] jLn

e/kfO ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.)(.!* df nIfLt dlxnf sfo{qmd

cGt{ut :6]r/ !! yfg vl/b u/L ?=&),))).– e"QmfgL ePsf]df :6]r/ ljt/0fsf] k|df0f k]z

ePg . ctM ljt/0f u/]sf] k|df0f k]z ug'kb{5 .

21. lgdf{0f sfo{ M cfly{s sfo{ljlw lgodfjnL @)^$sf] lgod #^-#_ jdf]lhd vr{ ubf{ vr{sf] jLn

e/kfO ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] ldlt @)&$.)@.)! df vf=kf=of] cf]v|] & sf]

vfg]kfgL of]hgf lgdf{0fsf] ?=&),))).– pkef]Qmf ;ldltnfO{nfO{ e"QmfgL u/]sf]df ;f] lgdf{0f

sfdsf] nutOli6d]6, sfdsf] k|fljlws d"Nof+sg, sfo{ ;DkGg k|ltj]bg jLn e/kfO k]z ePg .

ctM pNn]lvt k|df0f k]z ug'{kb{5 .

22. sfo{ ;DkGg k|ltj]bg M cfly{s sfo{ljlw lgodfjnL @)^$sf] lgod #^-#_ jdf]lhd vr{ ubf{

vr{sf] jLn e/kfO ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] ldlt @)&$.)#.@@ df j8f g+=

$,%,^ cf]v|] df vf=kf=of]= dd{t tyf lj:tf/ u/]sf] egL ?=^(,))).– vr{ dWo] dWo] j8f g ++$ sf]

?=#),))).– sf] kfOk vl/b u/]sf]df pQm vr{sf] sfo{;DkGg k|ltj]bg k]z ug'{kb{5 .

23. a9L e'QmfgL M ;/sf/L sd{rf/LnfO{ sfd sfhdf nufpbf e|d0f vr{ lgodfjnL @)^$ df

Joj:yf eP cg';f/sf] b}lgs eQf b/n] e'QmfgL lbg' kg]{ Joj:yf 5 . sfof{non] gfkL sfof{no

t]x|y'dsf cldg >L z}n]Gb| s'df/ v8sf / ;'efif sfsL{nfO{ ;dflw:yn ;+/If0f ;Djw{g sfo{df

;dflw:ynsf] hUuf gfk hfFr u/L 5'6\ofpg] sfo{ u/]jfkt k|lt lbg k|lt sd{rf/Lsf] ?=!),))).–

sf b/n] ?=^),))).– e'QmfgL u/]sf] 5 . lgh b'j}hgf ;/sf/L sd{rf/L ePjf6 ;/sf/L sfd sfh

u/]sf] cjlwsf] e|d0f vr{ lgodfjnL cg';f/sf] b}lgs e|d0f eQf ?=!$,@)).– dfq e/QmfgL vr{

n]Vg ldNg] b]lvPjf6 ;f] eGbf a)L vr{ n]v]sf] /sd ?=$%,*)).– cz'n u/L j]?h' vftfdf

bflvnf ug'{ kb{5 .


pklgod -#_ jdf]lhd tf]lsPsf] Dofb leq km5\of}6 ul/g' kg]{ Joj:yf /x]sf]5 .sfof{non]

Joj:yfks >L 8f]n]g ;'JjfnfO{ ?=$,$),))).– k]ZsL lbPsf]df cfly{s jif{sf] cGTo;Dd klg

lgDg cg';f/ km5\of}{6 ge} jfsL /x]sf]n] lgodfjnLsf] k|lqmof k"/f u/L km5\of}{6 ug'{kb{5 .

kmfSrfdf/f ufpF ljsf; ;ldlt

25. 36L cfos/ s6\6L M cfos/ P]g @)%* cg';f/ eQf /sddf !% k|ltzt s/ s6\6f ug'{ kg]{

Joj:yf 5 .sfof{non] uf=lj=;= ;lrj >L u'0f/fh jfgLofnfO{ cWoIf eQf ?=!*,))). e"QmfgL

lb+bf kfl/>lds s/ !% k|lt;tsf b/n] ?=@,&)).– s§f ug'{ kg]{df ! k|lt;tn] dfq s§f u/]sf]



x'Fbf gk'us/ ?=@,%@).– c;'n u/L j}s bflvnf ug'{kb{5 .

26. ejg lgdf{0f M cfly{s sfo{ljlw lgodfjnL, @)^$sf] lgod #^-#_ jdf]lhd vr{ ubf{ vr{sf] jLn

e/kfO ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.!!.@$ df l;+xb]jL s[ifs b'Uw

;xsf/L ;+:yfsf] ejg lgdf{0f ;fdm]bf/L sfo{qmd cGt{ut pQm ;+:yfnfO{ ?=$),))).– e"QmfgL

lbPsf]df ejg lgdf{0fsf] :6Ld]6, uf=lj=;=;+u ePsf] ;+dmf}tf,sfo{ ;DkGg k|ltj]bg ;d]t k]z x'g

cfPg . ejg lgdf{0fsf pNn]lvt k|df0fx? k]z ug'{kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=!) nfv $! xhf/ a]?h" /x]sf] dWo] c;'n ug'{ kg]{ ?= %! xhf/,

lgoldt ug'{kg]{ ?=$ nfv $ xhf/ / k]ZsL afFsL ?=% nfv *^ xhf/ /x]sf] 5 .



km]bfk ufpFkflnsf


ut jif+sf] df}Hbft ?-! nfv / of] jif+ cfo ?-^ s/f]8 !$ nfv ( xhf/ ;d]t ?-^ s/f]8 !%

nfv ( xhf/ cfDbfgL ePsf]df ?- % s/f]8 %$ nfv ^ xhf/ vr+ eO+ ?-^! nfv # xhf/ df}Hbft


1. 1

vl/b of]hgf M :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod ^@ cg';f/ Ps





u/fpg] xf] ;f] ;d]t 5'6\ofO+ ;DalGwt lgsfoaf6 lg0f+o u/fpg'kg]+ pklgod %{df jflif+s bz





cg'?k vl/b of]hgf tof/ u/]sf] kfOPg . vl/b sfo+df kf/blz+tf / ;doa4tfsf nflu vl/b

of]hgf cfjZos kg]{ ePsf]n] lgoddf ePsf] Joa:yf kfngf x'g'kb+5 .

2. @





b]lvPg . ct sG6LGh]G;L vftf /fvL sG6LGh]G;L /sd Joj:yLt ul/g'kb{5 .

3. cfDbfgL ;DjGwdf M ;fljs ufpF ljsf; ;ldlt hNhn], l;Dn], ;Db',Ol;j' / cf]ofsh'ª af6

kmfNu'g d;fGt ;Dd cfGtl/s cfo Hofb} Go'g /x]sf] b]lvof] . ufpFkflnsf u7g eP kZrft klg

ufpFkflnsfsf] cfGtl/s cfo gb]lvPsf]n] ufpFkflnsfn] u/]sf] vr{sf] cg'kftdf cfGtl/s cfo

j[l4 ug'{kg]{ b]lvG5 .

4. sf/f]af/sf] n]vf M sf/f]af/sf] n]vfM– cfly{s sfo{ljlw P]g, @)%% tyf :yfgLo lgsfo cfly{s

k|zf;g lgodfjnL, @)^$ cg';f/ k|rlnt sfg'g adf]lhd k|fKt x'g cfPsf] cfDbfgL /sdsf]

n]vf bf]xf]/f] n]vf+sg k|0ffnLdf cfwfl/t /xL /fVg'kg]{ Joj:yf /x]sf]df ;fljs s]xL ufpF ljsf;

;ldltn] lglb{i6 kmf/dx? k|of]u u/L k|fKt x'g cfPsf] cfDbfgL / vr{sf] bf]xf]/f] n]vf k|0ffnLdf

n]vf+sg u/]sf] b]lvPg . j}s lstfjdf clen]v /fVg] k|of;;Dd ePsf] t/ hf]8 hDDff gePsf],

lgb[i6 dxnx?df c+s k|lji6L gu/]sf],clwsf+z e"QmfgL lng]nfO{ e/kfO{ gu/L e"QmfgL lbPsf], ctM

ufpFkflnsfn] cfkm\gf] cfo Joosf] lx;fj bf]xf]/f] n]vfk|0ffnLsf] cfwf/df clen]v /fVg'kb{5 .




vl/b ug]{ / lhG;L clen]v cWofjlws ul/ /fv\g' kb{5 .

6. ;fj{hlgs k/LIf0f M :yfgLo lgsfo cfly+s k|zf;g lgodfjnL, @)^$ sf] lgod !%^ df


kbflwsf/Lsf] gfd gfd];L, sfo+ z'? ug]{, ;DkGg ug]{ ldlt ;d]t v'Ng] u/L ;DjlGwt sfo{ :yndf


pkef]Qmf ;ldltjf6 ;+rflnt of]hgfsf] km/kmf/s ubf{ k|fljlws gfkhfr u/]sf] ldlt tyf sfo{




Joxf]/f v'nfPsf] b]lvb}g . k|fljlwsjf6 ;Dkfbg x'g'kg]{ n=O= sfdsf] d"Nof+sg, sfo{ ;DkGg

k|ltj]bg e"QmfgL lbg] clwsf/Ljf6 k|dfl0ft x'g] gu/]sf], ;+dmf}tfkqdf v'nfpg' kg]{ s'/fx?

Gfv'nfOPsf, o;jf6 lgwf{l/t ;dodf kf/bzL{ ?kdf u'0f:t/o'Qm sfo{ ;DkGg ePsf] 5,b]vfPsf

vr{sf ljn e/kfO+ ;lx / oyf{yk/s 5g\ elg ljZj:t x'g] cfwf/ b]lvb}g . pkef]Qmf ;ldltjf6

ePsf] ;a} sfo{sf] ;fj+{hlgs k/LIf0f u/fO To;sf] k|ltj]bg ;DjlGwt lgsfodf k|:t't ug]{ tyf



lgoddf ePsf] Joj:yfsf] k"0f{ ?kdf kfngf u/fpg'kb{5 .





gu/kflnsfdf sfod u/L lgodfg';f/ j/j'emf/y, k]ZsL km5\of}{6 tyf a]?h' ;Dk/LIf0f sfo{

ug'{kb{5 .



tf]lsPsf] 9fFrfdf, lhG;L vftf cWofjlws u/L cfkm\gf] ufpFkflnsfsf] ;Dklt PsLg ul/ /fVg'kg]{

/ lgodfg';f/ lhG;L lgl/If0f u/fO{ ;Dkltsf] ;+/If0f / ;dj{4gsf] Joj:yf ug'{kb{5 .

9. n]vfk/LIf0f M ;fdflhs ;'/Iff eQf / lh= ;dGjo ;ldltsf] sfof{nojf6 lgsf;f ePsf] lgjf{rg




10. e/kfO{ M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod #^ -*_ cg';f/ s'g} /sdsf] e'QmfgL lb+bf

/Lt k'u] jf gk'u]sf] hf “r ug'{kg]{5 . vr{ ePsf] ;a} /l;b lan e/kfO{x¿df l;nl;n]jf/ gDa/


k|dfl0ft ug'{kg]{ Joj:yf 5 . t/ ;fljs ufpFljsf; ;ldlt tyf ufpkflnsfsf] sfof{nox?n]



;DaGwLt sd{rf/L kmd{ kf6L{ ;Knfo;{ ;+3 ;+:yfsf] e/kfO{ ;+nUg u/L /flvg'kb{5 .

hNhn] ufpF ljsf; ;ldlt

11. lhG;L bflvnf M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $&-!_ df sfof{nodf /x]sf] /

vl/b u/L jf gu/L jf s'g} k|sf/n] x:tfGt/0f eO{ k|fKt x'g cfPsf] lhG;L dfn;fdfgsf] ljj/0f /

d"No;d]t v'nfO{ lhG;L lstfadf ;ft lbgleq cfDbfgL afFwL ;|]:tf v8f u/L cBfjlws u/L

/fVg'kg]{ Joj:yf 5 . ufpF ljsf; ;ldltsf] sfof{non] jfn k|f]kmfon cWofjlws tyf z}lIfs

k|f]kmfon tof/ u/] jfkt 5ljnfn l/dfnnfO{ ?=^%,))).– e"QmfgL ePsf]df k|f]kmfon k]z ePg .

ctM vr{ ePsf] ?=^%,))).– sf] k|f]kmfon ;lxt lhG;L vftfdf bflvnf u/]sf] k|df0f k]z

ug'{kb{5 .

12. ljn e/kfO{ M cfly{s sfo{ljlw @)^$ sf] lgod #^-#_ cg';f/ jLn e/kfO ;lxt n]vf /fV\g'kg]{

Joj:yf 5 .sfof{non] ldlt @)&#.(.% cg';f/ jfn d}qL :yfgLo zf;g k|j{4g tyf ;'b[9Ls/0f

sfo{qmd ;+rfng u/] jfkt jfn ;+/If0f ;ldltsf cWoIf 6]sjxfb'/ vfk'ªnfO ?=!),))).Ë

e"QmfgL ePsf]df vr{ k'i6\ofO ug]{ jLn e/kfO{ tyf sfo{qmd k]]z gePsf]n] jLn e/kfO jLn

e/kfO{ k]z ug]{ cGoyf cz'n ug'{kb{5 .

13. lg0f{o j]u/ vr{ M sfof{non] ldlt @)&$.@.!) jf6 9f8] cfwf/e"t ljBfnonfO{ vfg]kfgL of]hgf

lgdf{0f / ;/;kmfO tyf z}lIfs ;fdu|L vl/b u/]sf] egL ?=!,!@,!(#.– vr{ n]v]sf] dWo] ;/;kmfO

/ z}lIfs ;fdu|L vl/b jfkt ?=^$,!#^.– e"QmfgL lbPsf]df ;f] sf] uf=lj=;=sf] lg0f{o ePsf]

kfOPg . ctM e"QmfgL lbg] lg0f{o k]z ug'{kb{5 .




u/L /fVg'kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.!).!! df df]6/;fOsn vl/b u/L ?=@,!#,!*^.

vr{ n]v]sf] 5 . sfof{non] v/Lb u/]sf] pQm df]6/;fOsn uf=lj=;=sf] gfddf btf{ u/]sf] tyf

lhG;L bflvnf ePsf] kfOPg . ctM vl/b ePsf] ;jf/L ;fwg ;DjlGwt lgsfodf btf{ ul/ lhG;L

bflvnf k|df0f k]z ug'{kb{5 .

15. k|lzIfs eQf M cfos/ P]g @)%* cg';f/ eQf /sd e'QmfgL ubf{ !% k|ltzt s/ s6\6f ug'{ kg]{

Joj:yf 5 . sfof{non] ljleGg ldlt tfnLd ;+rfng ubf{ k|lzIfsx?nfO ?=^^,%)).– kfl/>lds

e"QmfgL ubf{ kfl/>lds s§L gu/L e"QmfgL ePsf] x'bf kfl/>lds s/ ?=(,(&%.– cz'n ug'{kb{5 .

16. ljn eGbf a9L vr{ M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod #^-*_ cg';f/ vr{ n]Vbf

vr{sf] l/t k'u] gk'u]sf] hfr u/L vr{ e'QmfgL ug'{ kg]{ Joj:yf 5 . sfof{non] ldlt @)&$.#.@*



df ljleGg vr{sf] jLn e"QmfgL ul/bf jLn jdf]lhd ?=@%,^)).– dfq e"QmfgL x'g'kg]{df

?=@^,#@%.– e"QmfgL ePsf]n] j9L e"QmfgL ?=&@%.– cz'n u/L /fhZj bflvnf ug'{kb{5 .

17. s/ bflvnf M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf] lgod (-@_

df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] ldlt @)&$.#.@&

df ljleGg sf/f]jf/ sf] e"QmfgL ubf{ ljleGg ldltdf s§f ul/Psf] clu|d s/ jfktsf] ?= !$,(*#.

bflvnf elg vr{ n]v]sf]df ?=!),!&@.– dfq /fhZj vftfdf hDdf ePsf] ef}r/ ;+nUg /x]sf]n]

?=$,*!!.– sf] bflvnf ef}r/ k]z ug'{ kg]{ cGoyf cz'n u/L /fhZj bflvnf ug'{kb{5 .


pklgod -#_ jdf]lhd tf]lsPsf] Dofb leq km5\of}6 ul/g' kg]{ Joj:yf /x]sf]5 .sfof{non]]

OGb|k|;fb g]kfnL / b'uf{ k|;fb lg/f}nf nfO{ ljut jif{sf] k]ZsL afsL /sd ?=#&,%)#.– km5\of}{6

ge} jfsL /x]sf]n] lgodfjnLsf] k|lqmof k"/f u/L km5\of}{6 ug'{kb{5 .

cf]ofsh'ª ufpF ljsf; ;ldlt


pklgod -#_ jdf]lhd tf]lsPsf] Dofb leq km5\of}6 ul/g' kg]{ Joj:yf /x]sf]5 .sfof{non] ljut

cfly{s jif{df ljleGg JoQmLnfO lbPsf] k]ZsL /sd ?=&!,#^&.–km5\of}{6 ge} jfsL /x]sf]n]

lgodfjnLsf] k|lqmof k"/f u/L km5\of}{6 ug'{kb{5 .

20. kf/L>lds s/ M cfos/ P]g @)%* cg';f/ eQf /sddf !% k|ltzt s/ s6\6f ug'{ kg]{ Joj:yf

5 . sfof{non] ldlt @)&$.!.@^ df g]jf/L efiff lzIf0f u/fP jfkt b]jLdfof >]i7nfO{

?=#,%)).– e"QmfgL u/]sf]df kfl/>lds s/s§f gu/]sf] ? %@%.– c;'n u/L bflvnf ug'{kb{5 .

21. cfjZos sfuhft j]u/ vr{ M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod #^-#_ jdf]lhd vr{

ubf{ vr{sf] jLn e/kfO ;lxt n]vf /fVg' kg]{ Joj:yf 5 .sfof{non] ljleGg ldlt ljleGg lgdf{0f

sfo{ ubf{, :jf:Yo sfo{s|d ;+rfng tyf afn jflnsfsf] nut ;+sng ubfsf]{ ?=#,!),))).– vr{

n]v]sf]df;f] ;DjGwL cfjZos sfuhft k|df0f ;+nUg u/]sf] 5}g . o;/L vr{ /sdsf] ljn e/kfO{

nufof cGo cfJfZos k|df0f sfuhft k]z ug'{ kb{5 .

Ol;j' ufpF ljsf; ;ldlt




u/L /fVg'kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.*.!@ df df]6/;fOsn vl/b u/L ?=@,!%,#)).–

vr{ n]v]sf] 5 . sfof{non] v/Lb u/]sf] pQm df]6/;fOsn uf=lj=;=sf] gfddf btf{ u/]sf] tyf

lhG;L bflvnf ePsf] kfOPg . ctM vl/b ePsf] ;jf/L ;fwg ;DjlGwt lgsfodf btf{ ul/ lhG;L

bflvnf k|df0f k]z ug'{kb{5 .

23. ljn e/kfO M cfly{s sfo{ljlw lgodfjnL @)^$sf] lgod #^-#_ jdf]lhd vr{ ubf{ vr{sf] jLn

e/kfO ;lxt n]vf /fVg' kg]{ Joj:yf 5 .sfof{non] ljleGg ldltdf Ol;j' df=lj=sf] $ sf]7] ejg

lgdf{0fsf] nfuL cfjZos 7fp tof/L ug]{ sfdsf] nfuL ?=$,)),))). , ufp :t/LO blnt

g]6j{snfO{ ?=@!,#^^. tyf ;fd'bflos ;+:yfnfO{ ?=%),))).– ;d]t e'QmfgL lb+bf nfut cg'dfg

nufot cGo cfjZos sfuhft j]u/ ?=$,&!,#^^.– vr{ n]v]sf] 5 .

24. sfo{ ;DkGg k|ltj]bg M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod #^-#_ jdf]lhd vr{ ubf{

vr{sf] jLn e/kfO ;lxt n]vf /fVg' kg]{ Joj:yf 5 .sfof{non] e]8Lvf]/ ;8s :t/f]Gglt jfkt ?=

%),))).– pkef]Qmf ;ldltsf cWoIf cd[t jxfb'/ lnDj'nfO{ e"QmfgL ePsf]df n=O+ k|fljlws

d"Nof+sg, sfo{ ;DkGg k|ltj]bg vr{ ;fj{hlgs/0fsf] lg0f{o k]z x'g cfPg . ct pNn]lvt ljj/0f

k]z ug'{ kb{5 .


pklgod -#_ jdf]lhd tf]lsPsf] Dofb leq km5\of}6 ul/g' kg]{ Joj:yf /x]sf]5 . o; ufpF

kflnsfsf] ut ljut aif{sf] / o; jif{sf] ;d]t ?=^,!^,&)#.– km5\of}{6 ge} jfsL /x]sf]n]

lgodfjnLsf] k|lqmof k"/f u/L km5\of}{6 ug'{kb{5

;Db" ufpF ljsf; ;ldlt

26. k|lzIfs eQf M cfos/ P]g @)%* cg';f/ eQf /sdsf] e'QmfgLdf !% k|ltzt s/ s6\6f ug'{ kg]{

Joj:yf 5 . sfof{non] ldlt @)&$.)@.)$ df cn}rL v]tL tfnLddf ?=@(,(^). vr{ n]v]sf]df

k|lzIfsx?nfO{ k|lzIf0f eQf ?=!@,))).– e"QmfgL ubf{ kfl/>lds s/ s§f gu/L e"QmfgL ?



!,*)). c;'n u/L bflvnf ug'{ kb{5 . ;fy} s'n vr{ ?=@),^)).– dWo] ? !,&^,)$).– sf] ljn

e/kfO{ j]u/ vr{ n]vsf] n] ;f] sf] ljn e/kfO{ k]z x'g'kb{5 .

27. ljn e/kfO{ M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod #^-#_ jdf]lhd vr{ ubf{ vr{sf] jLn

e/kfO ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] ldlt @)&$.#.^ df ljleGg pkef]Qmf ;ldlt,

ljBfno tyf ;:yf+x?nfO{ lgdf{0f sfo{ jfktsf] /sd ?=&,@&,&$).– e'QmfgL lbPsf]df ;gdf{0f

sfo{ sf] nfut cg'dfg, ljn e/kfO{ tyf sfo{ ;DkGg k|ltj]bg ;d]t sfuhft k]z ePsf] 5}g .

28. e/kfO{ M cfly{s sfo{ljlw lgodfjnL @)^$sf] lgod #^-#_ jdf]lhd vr{ ubf{ vr{sf] jLn e/kfO

;lxt n]vf /fVg' kg]{ Joj:yf 5 . t/ ldlt @)&$.)#.@^ df k"0f{ ;/;kmfO{ sfo{qmd jfkt

?=!,)#,))).– b]p/fnL ;f];fO6LnfO{ e"QmfgL lbPsf]df sfo{qmd tyf jLn e/kfO{ k]z x'g cfPg .

ctM vr{ k'i6L x'g] pNn]lvt k|df0f k]z ug'{kb{5 .




u/L /fVg'kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.*.!% df df]6/;fOsn vl/b u/L ?=@,!%,#)).–

vr{ n]v]sf]df t/ pQm df]6/;fOsn uf=lj=;=sf] gfddf btf{ u/]sf] tyf lhG;L bflvnf ePsf]

kfOPg . ctM vl/b ePsf] ;jf/L ;fwg ;DjlGwt lgsfodf btf{ ul/ lhG;L bflvnf k|df0f k]z

ug'{kb{5 .

30. ljn eGbf a9L vr{ M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod #^-#_ jdf]lhd vr{ ubf{

vr{sf] jLn e/kfO ;lxt n]vf /fVg' kg]{ Joj:yf 5 .sfof{non] ldlt @)&#.!).@* df ljleGg

vr{ jfkt ?=#%,))).– e"QmfgL ePsf]df ?=@^,(*).– sf] dfq ljn e/kfO{ k]z ePsf] 5 . o;/L

ljn eGbf a9L vr{ n]v]sf] ?=*,)@). c;'n ug'{kb{5 .

l;Dn] ufpF ljsf; ;ldlt

31. ljn e/kfO{ M cfly{s sfo{ljlw lgodfjnL @)^$sf] lgod #^-#_ jdf]lhd vr{ ubf{ vr{sf] jLn

e/kfO ;lxt n]vf /fVg' kg]{ Joj:yf 5 . lvDnLª s'jf dd{t vr{ jfkt ?=@!,@#@.– e'QmfgL

ePsf]df sfdsf] k|fljlws d"Nof+sg jLn , sfo{ ;DkGg k|ltj]bg ;+nUg /x]sf] kfOPg . jLn

e/kfO{ k]z ug]{ cGoyf cz'n u/L j]?h' vftfdf bflvnf ug'{kb{5 .

32. e/kfO{ M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod #^-#_ jdf]lhd vr{ ubf{ vr{sf] jLn

e/kfO ;lxt n]vf /fVg'kg]{ Joj:yf 5 . sfof{non] ldlt @)&$.#.@@ df dlxnf ;r]tLs/0f

sfo{qmd # lbg ;Dd ;+rfng ePsf] / ;xefuL $) hgfnfO{ oftfoft tyf vfhf vr{ egL b}lgs

?=%)).– sf b/n] ?=^),))).– e"QmfgL ePsf]df ;xefuLn] j'dm]sf] e/kfO{ ;+nUg /x]sf] kfOPg .

ctM jLn e/kfO{ k]z ug]{ cGoyf cz'n u/L j]?h' vftfdf bflvnf x'g'kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?= #* nfv !& xhf/ a]?h" /x]sf] dWo] c;'n ug'{ kg]{ ?=!# xhf/,

lgoldt ug'{kg]{ ?=#) nfv &* xhf/ / k]ZsL afFsL ?=& nfv @^ /x]sf] 5 .



d]G5ofd]o ufFpkflnsf


of] jif+ cfo ?-# s/f]8 %% nfv *# xhf/ ?-@ s/f]8 (^ nfv ^% xhf/ vr+ eO+ ?-%( nfv !*


1. vl/b of]hgf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod ^@ cg';f/ Ps

jif{eGbf a9L cjlw;Dd ;~rfng x'g] of]hgf jf cfof]hgfsf] nflu jflif{s bz s/f]8eGbf a9L

/sdsf] vl/b ug'+ kg]+ ePdf ;DalGwt lgsfon] To:tf] of]hgf jf cfof]hgf jf vl/bsf] cjlwe/sf]

nflu vl/b u'?of]hgf tof/ ug'+kg]{ 5 . o;/L vl/b of]hgf tof/ ubf{ s'g} of]hgfsf] ;Dk"0f{ efu

tyf v08 v08 u/L s'g sfd pkef]Qmf ;ldltaf6 / s'g sfd cGo k|lqmofaf6 u/fpg] xf] ;f]

;d]t 5'6\ofO+ ;DalGwt lgsfoaf6 lg0f{o u/fpg'kg]+ pklgod %_ df jflif+s bz nfv eGbf al9

/sdsf] vl/b ug'+ kg]+ ePdf cfufdL cfly+s jif+sf] cg'dflgt jflif+s sfo+qmd tyf ah]6 tof/

ubf+ aflif+s vl/b of]hgf tof/ ug'{ kg]{, pklgod ( df rfn' cfly+s jif+sf] :jLs[t sfo{qmd tyf

ah]6 k|fKt eP kl5 pklgod % adf]lhd tof/ ePsf] jflif{s vl/b of]hgfdf :jLs[t sfo{qmd tyf

ah]6 cg'?k kl/dfh{g ug'+ kg]{ Joj:yf /x]sf] 5 . sfof{non] ;f] cg'?k vl/b of]hgf tof/ u/]sf]

kfOPg . vl/b sfo{df kf/blz{tf / ;doa4tfsf nflu vl/b of]hgf cfjZos kg]{ ePsf]n]

lgoddf ePsf] Joa:yf kfngf x'g'kb{5 .

2. slG6Gh]G;L vftf M g]kfn ;/sf/ cy{ dGqfnos]f r=g+= (^@, ldlt @)&).!.@$ ut]sf] kl/kq





3. cfDbfgL ;DjGwdf M ;fljs ufpF ljsf; ;ldlt >Lh'ª,kf}7fs / df]/fxfªaf6 kmfNu'g d;fGt ;Dd

cfGtl/s cfo Hofb} Go'g /x]sf] b]lvof] . ufpFkflnsf u7g eP kZrft klg ufpFkflnsfsf] cfGtl/s

cfo gb]lvPsf]n] ufpFkflnsfn] u/]sf] vr{sf] cg'kftdf cfGtl/s cfo j[l4 ug'{kg]{ b]lvG5 .



k|0ffnLdf cfwfl/t /xL /fVg'kg]{ Joj:yf /x]sf]df ;fljs tLg ufpF ljsf; ;ldltn] lglb{i6 kmf/dx?

k|of]u u/L k|fKt x'g cfPsf] cfDbfgL / vr{sf] bf]xf]/f] n]vf k|0ffnLdf n]vf+sg u/]sf] b]lvPg . j}s

lstfjdf clen]v /fVg] k|of;;Dd ePsf] t/ hf]8 hDDff gePsf], lgb[i6 dxnx?df c+s k|lji6L

gu/]sf],clwsf+z e"QmfgL lng]nfO{ e/kfO{ gu/L e"QmfgL lbPsf], ctM ufpFkflnsfn] cfkm\gf] cfo

Joosf] lx;fj bf]xf]/f] n]vfk|0ffnLsf] cfwf/df clen]v /fVg'kb{5 .




vl/b ug]{ / lhG;L clen]v cWofjlws ul/ /fVg'kb{5 .



gfd];L, sfo+ z'? ug]{, ;DkGg ug]{ ldlt ;d]t v'Ng] u/L ;DjlGwt sfo{ :yndf ;fj{hlgs k/LIf0f

u/]sf] k|ltj]bg ;DjlGwt :yfgLo lgsfodf k|:t't ug'{ kg]{ Joj:yf 5 . pkef]Qmf ;ldltjf6

;+rflnt of]hgfsf] km/kmf/s ubf{ k|fljlws gfkhfr u/]sf] ldlt tyf sfo{ ;DkGg k|ltj]bgdf sfo{

;DkGg ePsf] ldlt ;a} of]hgfdf vf]Ng] gu/]sf], pkef]Qmf ;ldltjf6 ePsf] sfdsf] ;j} of]hgf

;fj{hlgs k/LIf0f u/]sf] k|ltj]bg k|:t't ug]{ u/]sf] b]lvPg . s]lx of]hgfdf ;fj{hgLs k/LIf0f

k|ltj]bg k]z u/]sf] ePtf klg To; k|ltj]bgdf v'nfpg'kg]{ ;j} Joxf]/f v'nfPsf] b]lvb}g .

k|fljlwsjf6 ;Dkfbg x'g'kg]{ n=O= sfdsf] d"Nof+sg, sfo{ ;DkGg k|ltj]bg e"QmfgL lbg]

clwsf/Ljf6 k|dfl0ft x'g] gu/]sf], ;+dmf}tfkqdf v'nfpg' kg]{ s'/fx? Gfv'nfOPsf, o;jf6 lgwf{l/t

;dodf kf/bzL{ ?kdf u'0f:t/o'Qm sfo{ ;DkGg ePsf] 5,b]vfPsf vr{sf ljn e/kfO+ ;lx /

oyf{yk/s 5g\ elg ljZj:t x'g] cfwf/ b]lvb}g . pkef]Qmf ;ldltjf6 ePsf] ;a} sfo{sf]

;fj+{hlgs k/LIf0f u/fO To;sf] k|ltj]bg ;DjlGwt lgsfodf k|:t't ug]{ tyf lgoddf ePsf]

Joj:yfsf] k"0f{ ?kdf kfngf u/fpg' kb{5 .

7. a/a'emf/y M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] ldlt 2073/12/25 sf] cfly{s



sf/f]af/ tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf] bkmf !& adf]lhd ufpFkflnsf

tyf gu/kflnsfdf ;dflxt ePsf ;fljssf ufpF ljsf; ;ldlt tyf gu/kflnsfsf] gfddf /x]sf]

k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] ufpFkflnsf jf gu/kflnsfdf sfod u/L lgodfg';f/

j/j'dmf/y, k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kb{5 .



tf]lsPsf] 9fFrfdf, lhG;L vftf cWofjlws u/L cfkm\gf] ufpkflnsfsf] ;Dklt PsLg ul/ /fVg'kg]{ /

lgodfg';f/ lhG;L lgl/If0f u/fO{ ;Dkltsf] ;+/If0f / ;dj{4gsf] Joj:yf ug'{kb{5 .

9. n]vfk/LIf0f M ;fdflhs ;'/Iff eQf / lh=;dGjo ;ldltsf] sfof{nojf6 lgsf;f ePsf] lgjf{rg




df]/fxfª ufpF ljsf; ;ldlt




u/L /fVg'kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.!).!& df ?=@,!@,))).– df df]6/;fOsn vl/b



11. ljn e/kfO{ j]u/ vr{ M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf]

lgod ( -@_ df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 .sfof{non] ljleGg

ldltdf ;xsf/L lzIff ;+rfng ug,{ s'n'ª efiff pTyfg ug{ tyf jfn kfZj{ lrq tof/ ug{ egL

?=!,!%,))).– e"QmfgL ePsf]df ;+jGwLt ;+:yfsf] k|kf]hn , sfo{qmd, sfo{ k|ult k|ltj]bg ;+nUg

/x]sf] kfOPg . ctM pNn]lvt k|df0f k]z x'g'kb{5 .

12. k|ltj]bg k]z gePsf] M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf]

lgod (-@_ df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 .sfof{non] ldlt

@)&$.@.#! df dlxnf clwsf/ d~r ;r]tLs/0f sfo{qmd ;+rfng u/]sf] egL ? !,)),))).–

e"QmfgL ul/Psf]df dlxnf ;r]tLs/0f sfo{qmdsf] k|kf]hn k|ult k|ltj]bg k]z x'g cfPg . ctM

pNn]lvt k|df0f k]z x'g' kb{5 .

13. ljn e/kfO{ eGbf a9L vr{ M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod #^-*_ cg';f/ vr{

n]Vbf vr{sf] l/t k'u] gk'u]sf] hfr u/L vr{ e'QmfgL ug'{ kg]{ Joj:yf 5 . sfof{non] lnDj' efiff

pTyfg sfo{qmd ;+rfng u/]sf] egL ?=$),))).– e"QmfgL u/]sf]df ?=@),))).– sf] dfq jLn

e/kfO{ ;+nUg /x]sf]n] jLn e/fkfO eGbf j9L vr{ n]v]sf] /sd ?=@),))).– sf] jLn e/kfO{ k]z

ug]{ cGoyf cz'n e} bflvnf ug'{kb{5 .



lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . sfof{non] ufp kflnsfsf] o'jf lhdvfgf Joj:ykg

jfkt b]j/fh vfk'ª nfO{ k]ZsL ?=!,)),))).– cfly{s jif{sf] cGTo;Dd klg km5\of]}{6 ge} jfsL

/x]sf]n] lgodfjnLsf] k|lqmof k"/f u/L km5\of}{6 ug'{kb{5 .

kf}7fs ufpF ljsf; ;ldlt




u/L /fVg'kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.*.@ df ?=@,!!,()).– df df]6/;fOsn vl/b



>Lh'ª ufpF ljsf; ;ldlt

16. ljt/0f e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf] lgod (-@_

df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfof{non] ljleGg ldltdf

s[lif sfo{qmd ;+rfng ubf{sf] ?=@%,))).– / kz' sfo{s|d ;+rfng ubf{sf] ?=(,*)).– vr{

u/]sf]df tL ;fdfu|Lsf] ljt/0fsf] clen]v k]z ePsf] 5}g . ctM pNn]lvt e/kfO{ k]z ul/g'kb{5 .






u/L /fVg'kg]{ Joj:yf 5 . sfof{non] ldlt @)&#.!).!! df ?=@,!!,()).– df df]6/;fOsn vl/b

u/]sf]df uf=lj=;=sf] gfddf btf{ tyf lhG;L bflvnf ePsf] kfOPg . ctM vl/b ePsf] ;jf/L

;fwg ;DjlGwt lgsfodf btf{ ul/ lhG;L bflvnf k|df0f k]z ug'{ kb{5 .



u/fpg' k]ZsL lng]lbg] b'j} y/Lsf] st{Jo x'g] Joj:yf 5 . sfof{non] ljleGg # hgfsf] gfddf ut

ljut jif{df ?=^%,))).– k]ZsL lbPsf]df km5\of}{6 ge} jfsL /x]sf]n] lgodfjnLsf] k|lqmof k"/f u/L

km5\of}{6 ul/g' kb{5

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=!! nfv ! xhf/ a]?h" /x]]sf] dWo] lgoldt ug'{kg]{ ?=!) nfv ! xhf/ /

k]ZsL afFsL ?=! nfv /x]sf] 5 .

:yfgLo tx n]vf/LIf0f k|ltj]bg, k|b]z g++= !, ;+v'jf;ef


r}gk'/ gu/kflnsf


ut jif{sf] ?=$$ nfv (& xhf/ / of] jif{sf] cfo ?=!$ s/f]8 &! nfv #& xhf/ ;d]t ?=!%

s/f]8 !^ nfv #$ xhf/ cfo eO{ ?=!) s/f]8 #& nfv $ xhf/ vr{ u/L ?=$ s/f]8 &( nfv #) xhf/

df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g M

1. ut jif{sf] lhDd]jf/L M :yflgo ljsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod @@-%_ cg';f/

cfly{s jif{sf] cGTodf vr{ geO afFsL /x]sf] /sd dWo] g]kfn ;/sf/af6 k|fKt k|mLh ug"{ gkg{]

/sd cfkm\gf] cfDbfgLsf] /sd cufdfL cfly{s jif{sf nfuL lhDd]jf/L ;f/L n]vf /fVg' kg{] Joj:yf

5 . of] jif{ sfof{non] ut jif{sf] clGtd n]vfkl/If0f k|ltj]bgdf df}Hbft b]vfPsf] eGbf

?=@@,#$,%$^.– 36L lhDd]jf/L ;f/L n]vf /fv]sf] b]lvof] . 36L lhDd]jf/L ;f/]sf] ;DjGwdf

5fgljg ul/ Plsg ug{' kb{5 .

2. lk|mh gu/]sf] M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod @@ -%_ adf]lhd g]kfn

;/sf/aft k|fKt s'g} cg'bfg /sd lk|mh ug{'kg{] eP lk|mh ug]{ k|of]hgsf lgldQ ;DjlGwt

lgsfodf lkmtf{ k7fOlbg' kg]{ / obL lk|mh ug{'kg{] /sd lk|mh gu/fPdf jf lk|mh ug]{ k|of]hgsf

nflu ;DjlGwt lgsfodf lkmtf{ gk7fPdf pQm /sd s§f u/]/ dfq lgsf;f lng' kg{] Joj:yf 5 .

ut cfly{s jif{ @)&@.&# df ;+l3o dfldnf tyf :yflgo ljsf; dGqfno gu/kflnsf zfvfsf]

r=g+= %–!–!&^ ldlt @)&@.!!.@* af6 nf]8/ / xft] 6\ofS6/ vl/b jfkt ?=$*,!%,))).))

cfly{s jif{ leq vr{ k|ltj]bgdf pNn]v u/]sf]df pQm df}Hbft sf]if vftfdf df}Hbft g/flv ;+lrt

sf]if bflvnf / o; jif{ lhDd]jf/L ;f/]sf] ;d]t b]lvPg . o; jif{ ;f]xL sfo{qmdsf] jh]6af6

pks/0f d]lzg vl/b u/L cg'bfg k"FhLutaf6 o; jif{ k|fKt /sdaf6 ?=$!,%),))).– e'QmfgL

u/]sf] b]lvof] . ut jif{ vr{ u/L x:tf/0f u/]sf] /sd lhDd]jf/L / j}Í df}Hbft gb]lvPsf]

?=$*,!%,))).– cfjZos 5fgljg u/L c;'n km5\of}{6 x'g' kb{5 . :jLs[t sfo{qmd j]u/ o; jif{

vr{ ul/Psf] pks/0fsf] e'QmfgL cg'bfg lzif{saf6 u/]sf] ?=$!,%),))).– lgoldt dfGg ;lsPg .

ut jif{sf] clGtd n]vfkl/If0f k|ltj]bgdf @)&# c;f/ ;Dd c;'n u/]sf] /fh:j dWo] ?=

@,^#,$!&.– gub df}Hbft /x]sf] /sd o; jif{ bflvnf gu/]sf]n] ;DjlGwtaf6 c;'n u/L bflvnf

x'g' kb{5 .

3. a}Í df}HbftM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @@-%_ cg';f/ cfkm\gf]

cfDbfgLsf] cfufdL cfly{s jif{sf nfuL lhDd]jf/L ;f/L n]vf /fVg' kg{] Joj:yf 5 . k|fKt PsLs[t

jflif{s cfly{s ljj/0f cg';f/ ljz]if sf]if / w/f}6L afx]ssf] clGtd df}Hbft ?=(),!%,#$^.–

/x]sf]df sfof{non] @)&# kmfNu'g ;Ddsf]] df}Hbft ?=@!,%%,&%#.– ;fljs lh;;af6 k|fKt

of]hgfsf] vr{ geO afFsL df}Hbft ?=#@*@#$&.– u/L KfmfNu'g ;Ddsf] lhDd]jf/L g;f/]sf]

?=%$,#*,!)).–yk ubf{ x'g]] df}Hbft ?=!,$$,%#,$$&.– ;+lrtsf]if vftfdf x'g' kg]{df, cfly{s

jif{sf] cGTodf ?=^%,&!,@&!.– dfq /x]sf]n] 36L /sd ?=&*,*@,!&%.– sf] j}Í lx;fj ldnfg tof/

gu/]sf]n] df}Hbft Plsg x'g ;Sg] b]lvPg . j}Í df}Hbft 36L /x]sf] af/] 5fgljg u/L Plsg

ug'{kb{5 .

4. w/f}6L M k|:t't cfly{s ljj/0fdf jiff{Gt;Dd w/f}6L afFsL ? @*,^),*$#.– /x]sf]df] gfdgfd];Ldf

?=##,&%,@@^.– b]lvG5 . cfly{s ljj/0f / gfdgfd];Ldf km/s ?=%,!$,#*#.)) /x]sf]df sfof{non]

@)&# kmfNu'g ;Ddsf] w/f}6L j}Í df}Hbft ?=&,*$,(#$.– d'n sf]ifdf x:tf/0f ePsf]n] pQm

cfly{s ljj/0fdf ;dfj]z gePsf] hgfPsf] 5 . cfly{s ljj/0fdf d'n sf]ifaf6 Nofpg' kg]{ w/f}6L

>]:tfdf yk u/L v'b df}Hbftdf ?=#^,$%,&&&.– / gfdgfd];Ldf ?= $!,^),!^).– x'g hfg] x'Fbf

km/s Plsg u/L >]:tf cWofjlws ug{' kb{5 .

5. x:tfGtl/t cfo M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @@ lhDd]jf/L ;f/L

n]vf /fVg' kg{] Joj:yf 5 . /fli6«o jfl0fHo j}Ídf vftf /x]sf]df utjif{sf] cGTodf x:tfGt/0f

vr{ n]v]sf] ?=^*,#(,))).– cfo eO{ j}Í ljj/0f cg';f/ ;f]xL ldltdf k'g x:tfGt/0f u/L vr{

n]v]sf] b]lvof] . ;f] ut jif{sf] df}Hbft of] jif{sf] j}Í lx;fjdf cfo ePsf] gb]lvPsf] / x:tfGt/0f

vr{sf] zLif{s :k:6 k]z gePsf]n] o; ;DjGwdf cfjzos 5fgljg u/L j}Í ;dfof]hg lx;fj

tof/ ug'{kb{5 . 6. k]ZsL jfFsL M :yfgLo lgsfo cfly{s k|zf;g ;DjlGw lgodfjnL, @)^$ sf] lgod !*@-#_

adf]lhd lglb{i6 sfdsf] nfuL lnPsf] k]ZsL tf]lsPsf] Dofb leq km\5of}{6 ug{' u/fpg' kg]{ Joj:yf



5 . ;fdflhs ;'/Iff, pks/0f vl/b ;lxt ljleGg sfdsf nflu lbPsf] ?=#*&,*@,@%).– k]ZsL

jif{sf] cGTo;Dd afFsL /x]sf]n] km\5of}{6 ug'{ kb{5 .

7. k]ZsLsf] ljj/0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @@ adf]lhd g]kfn

;/sf/af6 k|fKt cg'bfg cfly{s jif{sf] cGTo;Dddf vr{ geO{ jfFsL /x]df lkmtf{ k7fpg' kg{]

Joj:yf 5 . cg'bfgtaf6 lgsf;f ePsf] ?=#%,#!,&)).– dWo] ?= @,(*,^(,##).– vr{ u/L afFsL

df}Hbft ?=%$,$&,^&).– dWo] sf]if tyf n]vf lgoGqs sfof{no ?=!$,$&,^&).– lkmtf{ u/L afFsL

?=$),)),))).– df}Hbft g} /x]sf] ut jif{sf] clGtd n]vf kl/If0f k|ltj]bgdf b]lvG5 . ;f]

k|ltj]bgdf pQm lzif{sdf k]ZsL ?=$),)%,%)).– b]vfPsf] 5 . cg'bfg lk|mh gu/L df}Hbftdf jf

k]ZsL af/] :ki6 gx'Fbf Plsg gu/L k]ZsL lbg]sf] gfd / j}Í ljj/0f j]u/ lk|mh ug{' kg{]df sf]ifdf

df}Hbft b]lvG5 . o;af6 cfaZos 5fgljg ul/ c;'n km\5of}{6 ug'[{kb{5 .

8. ut jif{sf] vr{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #( sf] pklgod !

sf] v08-g_ adf]lhd lgodfjnLsf] cg';'rL–@$ jdf]lhdsf] e'QmfgL lbg jfFsLsf] ljj/0f cfly{s

k|zf;g zfvf / sfof{no k|d'vn] k|dfl0ft u/L /fv]sf] ljj/0fsf] cfwf/df ut jif{ e'QmfgL lbg

jfFsL of]hgfsf] /sd e'QmfgL lbg' kg{]df o; jif{ @) of]hgf tyf sfo{qmdsf] e'QmfgL cfly{s jif{

@)&#÷&$ sf] kl/ifbaf6 cg'df]bg ug{] u/L ?=$$,%(,#(*.– vr{ u/]sf]df, pQm vr{ kl/ifbaf6

cg'df]bg / tL of]hgfsf] ut jif{ e'QmfgL geO afFsL /x]sf] eGg] k|df0f k]z gx[Fbf ;f] vr{ lgoldt

dfGg ;lsPg .

9. sG6]Gh]G;L vr{ M :yflgo lgsfo >f]t kl/rfng tyf Jofj:yfkg sfo{ljlw, @)^( sf] bkmf !$

adf]lhd :yfgLo lgsfoaf6 ;~rfng ul/g] sfo{qmd jf cfof]hgf k'hLut nufgLsf] ;di6Lut

/sdaf6 j9Ldf # k|ltzt;Dd /sd 5'§fO ;f] /sd vr{ ;DjlGwt sfo{ of]hgf kl/ifbaf6 :jLs[t

lzif{ssf] clwgdf /xL vr{ ug{' kg{] Joj:yf 5 . of] jif{ :jLs[t sfo{ of]hgf j]u/ slG6h]G;L 5'6fO{

?=^,@!,#^).– vr{ u/]sf] b]lvof] .

10. k'hLutaf6 rfn' vr{ M :yfgLo lgsfo >f]t kl/rfng tyf Joj:yfkg sfo{jLwL, @)^( sf] lgod

!# df k'hLut /sdaf6 rfn' k|s[ltsf vr{ ug{ lgz]w u/]sf]df cg'bfg k'hLutaf6 sfof{no

;fdfg, sfo{qmd e|d0f, ljljw vr{df ?=(,$),%&%.– vr{ u/]sf] lgoldt b]lvPg .

11. cfly{s ;xof]u M :yflgo lgsfo >f]t kl/rfng tyf Joj:yfkg sfo{ljwL, @)^( sf] bkmf !#-!_-

r_ df :yfgLo lgsfon] /fhg}lts bn tyf ltgsf eft[ jf euLgL ;+u7gnfO{ s'g} klg lsl;dsf]

cfly{s ;xfotf, rGbf, k'/:sf/ k|bfg ug{ jf ;+:yfut ;xof]u pknJw u/fpg lgif]w u/]sf] 5 .

o; jif{ !& ;+3 ;+:yf tyf euLgL ;+u7gnfO{ cfly{s / sfo{qmd ;xof]u ?=^,$#,^!).– e'QmfgL

u/]sf]df lgoldt dfGg ;lsPg .

12. k|df0f M sfo{qmd ;+rfng lgb{]lzsfsf] j'Fbf !M$M! adf]lhd gful/s d~rsf] j}7ssf] lg0f{o cg';f/

;xof]u cg'bfg d~rsf] vftfdf bflvnf ug'{kg]{ Joj:yf 5 . sfof{non] % ;fdflhs kl/rfnsnfO{

d~rsf] cg'bfg ?=&^)).– / s]Gb|sf] cg'bfg ?=! nfv u/L hDdf ?=!,)&,^)).– j}Í bflvnf u/]sf]


13. j9L e'QmfgL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !%%-%_-9_ df

pkef]Qmf ;ldtLaf6 sfd ;DkGg eO d"Nof+sg k|ltj]bg k|fKt ePsf]df ;f]xL cg'?k :yfgLo

lgsfoaf6 j]xf]l/g] /sdnfO klg ;f]xL cg'kftdf s6\6f u/L e'QmfgL ug'{kg{] Joj:yf 5 . of] jif{

ljleGg % vfg]kfgL / l;+rfO of]hgf kfO{ksf] e'QmfgL ubf{ vl/b ePsf] kfOk eGbf Go"g kfOk

ljt/0f ePsf]df ;d]t lgsfon] a]xf]g{] sd gu/L k'/} e'QmfgL] u/L ?=!,)),)^%.– pkef]QmfnfO{ a9L

e'QmfgL u/]sf] b]lvPsf] 5 .

14. vr{sf] dfkb08 M cy{ dGqfnosf] sfo{ ;~rfng lgb{]lzsf, @)&) df tf]lsPsf dfkb08sf

cfwf/df tflnd uf]i7L ;+rfng ug{'kg{], ;f] dfkb08 afx]ssf ljifo / b/ eGbf j9Ldf vr{ u/L

tflnd ;~rfng ug{' k/]df cy{ dGqfnosf] k"j{ :jLs[t lnP/ dfq vr{ ug'{kg{] Joj:yf 5 . of] jif{

ljleGg ^ ;+:yfbf/f ;+rflnt k|lzIf0f sfo{qmd, tflnddf lgb{]lzsfdf tf]lsPsf] b/ eGbf j9L

b/df ?=((,^)).– j9L vr{ u/]sf]df cy{ dGqfnosf] :jLs[t lnPsf] b]lvPg . pNn]lvt b/ eGbf

j9L vr{ u/]sf] lgoldt dfGg ;lsPg .

15. lan ekf{O{ M :yflgo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #^-#_ df vr{sf ljn e/kfO{

;lxt n]vf /fVg'kg{] Joj:yf 5 . vr{df ljn e/kfO{ j]u/ ?=!,!),)!,^@%.– vr{ u/]sf] b]lvof] .

afnd}qL tflnd u/L $ sfo{qmddf ?=@,)),))).– e'QmfgL u/]sf]df a}Fs gubL lstfa / k]ZsL

ghgfPsf] ;lxt ?=!!,@),^@%.– lan ekf{O g/fvL vr{ u/]sf]n] ;f] /sdsf] ljn e/kfO k]z x'g'

kb{5 .



16. sd nfut M :yfgLo >f]t kl/rfng tyf Joj:yfkg sfo{ljwL, @)^( sf] bkmf !!-@_ df cfly{s

;fdflhs, Pj+ ef}lts k"jf{wf/ ljsf; cGt{ut ljlgof]hg ePsf] jh]6af6 ?=% nfv eGbf sd

nfutsf of]hgf 5gf}6 ug{ g;Sg] Joj:yf 5 . sfof{non] of] jif{ k'jf{wf/tkm{ ?=% nfv 36Lsf ^&

of]hgf 5gf}6 tyf sfo{ u/L ?=^&,#&,*&%.– vr{ u/]sf] b]lvof] . sfo{ljlw / dfkb08sf] kfngf ug{

tkm{ lhDd]jf/ kbflwsf/Lsf] Wofg hfg'kb{5 .

17. cg'udg M :yfgLo lgsfo >f]t kl/rfng tyf Joj:yfkg sfo{ljwL, @)^( sf] bkmf ##-@_

adf]lhd cfkm\gf] If]q leq u/]sf] of]hgfsf] ;du| cg'udg ug{ tf]lsPsf] kbflwsf/Lsf]

;+of]hgsTjdf gu/ ;'kl/j]If0f tyf cg'udg ;ldtL u7g u/L ;f] ;ldtL4f/f ;+rflnt of]hgf,

;fdflhs ;'/Iff eQf ljt/0f, afn ;+/If0f cg'bfg / JolQmut 36gf btf{ sfo{qmd nufot ;du|

sfo{qmdsf] cg'udg ug{'kg{] Joj:yf 5 . of] jif{ s'n !*$ of]hgf ;+rfng u/]sf]df cg'udg

;ldtL u7g u/L cg'udg u/]sf] b]lvPg .

18. ;fdflhs ;'/Iff eQf M ;fdflhs ;'/Iff sfo{qmd ;~rfng sfo{ljlw, @)^( adf]lhd nfeu|fxLsf]

gfddf j}Í vftf vf]nL eQf ljt/0f ug'{kg{] Joj:yf 5 . of] jif{ cfly{s jiff{Gt;Dddf hgk|ltlgwL

j8f cWoIfnfO{ !! JolQmsf] ?= #,^&,(^,$)).– k]ZsL lbPsf] b]lvof] . jif{sf] cGTo;Dd vr{

gePdf lk|mh ug{'kg{] /sd hgk|ltlgwLnfO{ ljt/0f ug{ k]ZsL lbPsf] lgoldt b]lvb}g . ;fdflhs

;'/Iff ;~rfng sfo{ljlwsf] dfkb08 ljkl/t ;do l;df leq ljt/0f ug{ j}Í ljt/0f x'g'kb{5 .

19. cfGtl/s cfo M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] bkmf @)-@_ df k|rflnt

sfg"g adf]lhd /sd uf]Zjf/f ef}r/ p7fO cfDbfgL afFwL gub k|fKt ePsf] ef]nLkN6 j}Í bfvLnf

ug'{kg{] pNn]v 5 . of] jif{ gubL /l;baf6 c;'n ePsf] ?=$),)@,^($.– dWo] ?=#*,&(,&!).))

dfq bflvnf u/L ?=!@@(*$.– bflvnf u/]sf] 5}g . ;+slnt /fh:j bflvnf gug]{af6 c;'n u/L

:yfgLo ;l~rt sf]ifdf bflvnf ug'{ kb{5 .

20. cfGtl/s n]vf kl/If0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #^ adf]lhd

cfGtl/s n]vfkl/If0f zfvf v8f u/L cfo Jofo w/f}6Lsf >]:tfsf] dfl;s ?kdf n]vfkl/If0f ug]{,

jflif{s tnjL k|ltj]bg kfl/t ug{], j]?h"sf] nut /fvL kl/ifbsf] lg0f{o adf]lhd j]?h' km\5of}{6 eP

cg"?k j]?h'sf] nut s§f u/L nut cWofjlws ug{'kg{] Joj:yf 5 . of] txn] cfGtl/s

n]vfkl/If0f zfvf u7g u/]sf] b]lvPg . lh;;sf] cfGtl/s n]vfkl/If0f zfvfaf6 cw{ jflif{s

n]vfkl/If0f u/fPtf klg t];|f] rf}dfl;ssf] n]vfk/LIf0f k|ltj]bg k]z u/]sf] 5}g . ljut jif{ b]vL]

j]?h'sf] nut /fv]sf] b]lvPg . cfGtl/s n]vfk/LIf0f zfvf v8f u/L sf/f]af/sf] lgoldt kl/If0f

u/fpg' kb{5 .

21. k|zf;lgs vr{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #$ adf]lhd @%

b]vL %) nfv ?k}of;Dd cfDbfgL ePsf] txn] $) k|ltzt;Dd k|zf;lgs sfo{df vr{ ug{ kfpg]

Joj:yf 5 . of] txn] ?=$),)@,^($.– sf] cfo u/L $) k|ltztn] x'g] ?=!^,)!,)&&.– k|zf;lgs

sfo{df vr{ ug{'kg{]df of] jif{ ?=#&,$&,#%$.– vr{ u/L ;Ldf eGbf ?=@!,$^,@&&.– j9L vr{

u/]sf]n] lgod ljkl/t b]lvof] . l;df eGbf j9L vr{ lgoldt dfGg ;lsPg .

22. lhNnf of]hgf M:yfgLo lgsfo >f]t kl/rfng tyf Joj:yfkg sfo{ljwL @)^( sf] bkmf ^)

adf]lhd] sfo{Gjog ug{] u/L of] lh;;af6 !^ of]hgfsf] s'n ?=@,($,#!*).– k|fKt ePsf] dWo] of]

txn] of]hgfsf] ljj/0f g/fvL a}Í ljj/0fdf bflvnf ePsf] ljj/0f :ki6 gu/L ?=#@,*!,#$&.–

/fh:j tyf lhlj;af6 cfo egL cfDbfgL jfFw]sf] b]lvof] . lh;;af6 k7fPsf]dWo] & of]hgf

sfof{Gjog gu/]sf]n] ;f]sf] ?=!,!*%,))).– lh;;df lkmtf{ u/L ;+lrt sf]if bflvnf ug{' kb{5 .

23. ;e]]{ l8hfOg M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^- +_ df of]hgfsf] ;e]{ l8hfO{g k]z

ug'{kg]{ Joj:yf 5 . Ps Eo'6fj/ k'jf{wf/ lgdf{0fsf] ;e{] l8hfOg nfut cg'dfg / u'?of]hgf tof/

u/L Ps sG;N6]G;LnfO ?=@,)),)!).– e'QmfgL u/]sf]df ;e{], l8hfOgsf] k|ltj]bg k]z ePsf]

b]lvPg . k|ltj]bg k]z u/L lhG;L cfDbfgL ug'{kb{5 .

24. k|df0f k]z M cfly{s sfo{ljlw lgodfjnL, @)^$ lgod #^-#_ df vr{ ubf{ vr{sf] lan e/kfO{

;lxt n]vf /fVg'kg]{ Joj:yf 5 . j[tlrq syf n]vg ;DkGg u/L Ps k|flnnfO{ ?=!,$*,$((.– /

j[t lrq 5fofFsg / k|zf]wg u/L Ps k|flnnfO{ ?=!,$(,))).– ;d]t ?=@,(&,$((.– e'QmfgL xF'bf

j[t lrq k|zf/0f u/]sf] :ki6 u/L ;f] k|df0f k]z u/]sf] b]lvPg .

25. tflnd M cy{ dGqfnosf] sfo{ ;~rfng lgb]{lzsf, @)&# -5}Fyf} ;:s/0f_ df tflnd ;~rfngsf]

nflu gd\{;sf] Joj:yf u/]sf] 5 . JolQmut 36gf btf{ tyf ;fdflhs ;'/Iff ;'ljwf Joj:yf k|0ffnL

;DjGwL tflnddf ?=$,))).– sf b/n] eQf, vfhf / tfnLd ;fdu|L ;d]tn] ?=%*,&@).– vr{ ubf{

lgb]{lzsf adf]lhdsf] dfkb08nfO{ kfngf u/]sf] b]lvPg .



26. lan e/kfO{ M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ df vr{ ubf{ vr{sf] lan

e/kfO{;lxt n]vf /fVg'kg]{ Joj:yf 5 . ?=@#$@&).– vr{ u/]sf] k]z ePsf]df 36L ljn ekf{O{

ePsf] ?=$,!^$.– / AolQmut 36gf n]vf / ;fdflhs ;'/Iff ;DjlGwt sfo{qmddf sd{rf/LnfO{

k|bfg u/]sf] ?=*),))).– sf] clu|d s/ s6\6L gu/]sf] ?=!,@)).– / ;8s v08sf] ;e{], l8hfOg,

nfut cg'dfg jfkt Ps k|fljlwsnfO{ ?=#*,*#&.– e'QmfgLdf !% k|ltzt clu|d s/ s6\6L

gu/]sf] ?=%*@^.–;d]t ?=!!,!().– c;'n u/L bflvnf ug'{kb{5 .


;lxt n]vf /fVg'kg]{ Joj:yf 5 . kfFr ;fdflhs kl/rfnsx?nfO{ ljdf lk|ldod ?=%,))).– sf

b/n] ?=@%,))).– e'QmfgL u/]sf]df ljdf u/]sf] k|df0f gePsf] / gu/ If]q k"jf{wf/ sfo{qmdnfO{

;fk6L hgfPsf] ?=^),))).– lkmtf{ ePsf] b]lvPg .

28. ;fdflhs ;'/Iff M ;fdflhs ;'/Iff sfo{qmd ;~rfng sfo{ljlw,@)^( sf] !(-@_ df ;fdflhs

;'/Iff kfpg]sf] gfdfjnL cg';"rL–!# cg';f/sf] 9fFrfdf ;fj{hlgs ug'{kg]{ Joj:yf 5 . :yflgo tx

/ ;flas lgsfon] ?=%,)),@^,@)).– ;fdflhs ;'/Iff ;'ljwf ljt/0f ubf{ ;'ljwf kfpg]sf]

gfdgfd];L ;fj{hlgs u/]sf] b]lvPg . bf]>f] / t]>f] ls:tfsf] ;fdflhs ;'/Iff eQf /sd

?=#,*&,*@,@%).– k]ZsL lbPsf]df cfly{s jif{sf] cGTo ;Dd ljt/0f u/L e/kfO k]z u/fO k]ZsL

km\5of{}6 u/]sf] b]lvPg . d'n clen]vdf gePsf] JolQmsf] gfd e/kfO{df yk ul/ h]i7 &@,

jfnjflnsf $*, ljwjf ^@, ckfË !@, k"0f{ ckfË !, h]i7 blnt !* ;d]t @!# nfO{

?=(,(&,^)).– ;'ljwf ljt/0f u/]sf] kfOof] .

29. ejg lgdf{0f M :yfgLo ljsf; cfly{s lgodfjnL, @)^$ sf] lgod !@* cg';f/ tf]lsPsf] ;dodf

sfo{ ;DkGg gePdf lgdf{0f Joj;foLn] Dofb yksf] dfu ug{' kg{] Joj:yf 5 . ?=@,$!,@#,%^#.))

sf] nfut cg'dfg e} k|lt:kwf{ x'bfF ?=!,&&,)#,#^%.– Eof6 afx]sdf Ps Joj;foL;Fu ;Demf}tf eO{

bf]>f] ljn ?=!,@!,#&,^&@.– k]z eO{ ut jif{sf] k]ZsL ?=@@,^^,$**.– s§f u/L ?=(*,&!,!*$.–

lgdf{0f Joj;foLnfO e'QmfgL u/]sf] b]lvof] . ;f] af/] b]lvPsf] Joxf]/f lgDgfg';f/ 5g\ .

k|yd ljn ?=%#,!#,*!!.– e'QmfgL ubf{ ?=!,&%,$%#.– ljdf sDkgLsf] s/ ljhs j]u/ /sd e'QmfgL

ePsf]n] jf:tljs ljdf u/] gu/]sf] Plsg ePsf] 5}g . ejg lgdf{0fdf j9L vr{ ?=*,&!,!*#.–

gu/ If]q k"jf{wf/ sfo{qmdsf] jh]6af6 :jLs[t sfo{qmd g/fvL vr{ u/]sf] b]lvof] .

30. nf]8/ vl/b M ;fj{hlgs vl/b P]g, @)^# sf] %-!_ df ;fj{hlgs lgsfon] s'g} klg vl/bsf] nflu

tf]lsPadf]lhd nfut cg'dfg tof/ ug'{kg]{ Joj:yf 5 . lgdf{0f sfo{df pkof]u x 'g] pks/0fsf] ?=

$,@)),))).– nfut cg'dfg tof/ u/]sf]df ljlzi6Ls/0f u'0f nfut cg'dfgsf] cfwf/df v'n]g .

gu/ ;/;kmfO{sf] pkof]u ePsf] :ki6 clen]vaf6 b]lvPg . nf]8/ k|of]u eO{ /x]sf] elgPtf klg

pks/0f pkof]uaf6 cfDbfgL k|fKt ePsf] b]lvPg . cfDbfgL PsLg u/L bflvnf ug'kb{5 .

31. sfd ge} vr{ M :yfgLo lgsfo cfly{s k|zf;g ;DjlGw lgodfjnL @)^$ sf] lgod !%% cg';f/

?=! s/f]8;Ddsf] sfd pkef]Qmf ;ldtLaf6 ug{] Joj:yf /x]sf] 5 . ;'8] lkn'jf sfnf]kq] sfdsf]

nflu ?=((,!%,&#!.– sf] nfut cg'dfg u/L ?=&(,#@,%*$.– / pkef]Qmfaf6 ?=!(,*#,!$^.–

of]ubg u/L ;Demf}tf ePsf] b]lvof] . t/ ;dodf sfd ge} gu/kflnsfsf] cg'bfg pkef]QmfnfO{

?=&(#@,%*$.– lbO{ /f]Ssf /fv]sf] tyf pkef]QmfnfO{ clu|d e'QmfgL ubf{ k]ZsL ghgfO l;w} vr{

n]v]sf] kfOof] . ;8s sfnf]kq] ug{] pkef]Qmfaf6 ug{] u/L ;Demf}tf ePsf] / sfd geO{ clu|d vr{

n]v]sf] ?=&(,#@,%*$.– c;'n x'g' kb{5 .

32. d"No clej[l4 s/ M cfly{s k|zf;g ;DjlGw lgodfjnL, @)^$ sf] (& cg';f/ pkef]Qmf

;ldltnfO{ lbOg] sfdsf] nfut cg'dfg cf]e/x]8 / d"No clej[4 s/ afx]ssf] d"Nodf ;Demf}tf

ug{'kg{] Joj:yf 5 . kf]nsf] k|lt yfg ?=(%,%%^.– df !# k|ltzt d"No clej[l4 s/ ;lxtsf]

d'Nodf ;Demf}tf u/L k|lt kf]n ?=!),((#.– sf b/n] ## kf]nsf] ?=#,^@,&^(.– gkfpg] x'Fbf vr{

n]v]sf]n] c;'n x'g'kg{] b]lvG5 .

33. cfGtl/s a]?h' M :yflgo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod @)@ adf]lhd

cfGtl/s n]vfkl/If0faf6 lg:s]sf j]?h' jf q'l6 clGtd n]vfkl/If0f x'g' eGbf cufl8 g} lgoldt

u/fpg' kg{]df lgoldt u/fO jf k|df0f k]z ug{'kg{]df k|df0f k]z u/L jf c;'npk/ ug{' kg{]df

c;'npk/ u/L To;sf] k|df0f ;DjlGwt n]vf ;Fu ;+nUg u/L n]vf cWofjlws u/fO /fVg' kg]{

Joj:yf 5 . cfGtl/s n]vf kl/If0faf6 cf}NofOPsf lgDgfg';f/sf j]?h" jf q'l6 clGtd

n]vfkl/If0f ;Dd cfjZos k|df0f ;+nUg u/L c;'n k|df0f / lgoldt u/fO ;|]:tf cWofjlws u/fO

/fv]sf] b]lvPg .



##=! k|ltlnkL lan, w/f}6L bflvnf, nfut cg'dfg, gfkL, sfo{;DkGg / uf8L ef8f k|of]hg gv'Ng]

h:tf k|df0f g/fvL cfGtl/s n]vfk/LIf0f k|df0f k]z ug]{ ?=#*)%@#.– sf] Joxf]/f km5\of}{6 u/]sf]

5}g .

##=@ clu|d s/ s6\6f u/L / bflvnf ug{ afFls ?=!,@^,#**.– a9L e'QmfgL ?=(,^)).)) ;d]t

/=!,#%,(**.– ;dodf ;DalGwt vftfdf bflvnf u/]sf] kfO{Pg .


;lxt n]vf /fVg'kg]{ Joj:yf 5 . ;fljs g'g 9LsLsf] cfOl6 tflnddf ?=!(,&)).– vr{ u/]sf]df

tflndsf] k|df0f tyf ;xeflutfsf] k|df0f k]z x'g ;s]g . slG6h]G;Laf6 vr{ ?=!)),))).– ubf{

ljn e/kfO ;+nUg ePsf] b]lvPg .

35. s/ s6\6L M cfos/ P]g, @)%* sf] bkmf ** cg';f/ e'QmfgLdf !% k|ltzt s/ s6\6L ug'{kg]{

Joj:yf 5 . ;8s ;e]{ u/L ?=!,^),))).– e'QmfgL lbPsf]df?=@$,))).– / dfnkf]t nut

?=@),))).– e'QmfgL lbPsf]df ?=#,))).)) u/L ?=@&,))).)) s/ s6\6L u/]sf] b]lvPg . s/

s6\6L gu/L e'QmfgL u/]sf] ?=@&,))).– c;'n u/L bflvnf ug'{kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=!@ s/f]8 $! nfv ## xhf/ s'n a]?h" /x]sf] dWo] c;'n ug'{kg]{ ? !

s/f]8 #^ nfv #$ xhf/ lgoldt ug'{kg]{ ?= # s/f]8 $( nfv @! xhf/ / k]ZsL ?=& s/f]8 %% nfv &*

xhf/ /x]sf] 5 .



wd{b]jL gu/kflnsf


ut jif{sf] ?= !# nfv (* xhf/ / of] jif{sf] cfo ?=% s/f]8 *@ nfv #& xhf/ ;d]t ?=%

s/f]8 (^ nfv #% xhf/ cfo eO{ ?=$ s/f]8 %# nfv &! xhf/ vr{ u/L ?=! s/f]8 $@ nfv ^$

xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g M

1. sfg"gsf] kfngf M k|rlnt sfg"gsf] kfngf ug'{ ;DalGwt lgsfosf] st{Ao xf] t/ lgsfon] vl/b

of]hgf, ;fdfgsf] d"No, lg/LIf0f k|ltj]bg, sfo{ ljj/0f, clwsf/ / lhDd]jf/L, cg'udg / d"Nof+sg,

hf]lvd klxrfg lg/fs/0f, aflif{s k|utL, ;+lIfKt aflif{s k|ltj]bg cfGt/Ls n]vfk/LIf0f h:tf

ljifodf bfloTj k"0f{ ?kn] kfngf u/]sf] gb]lvbf k|fl/Des k|ltj]bgsf] k4lt klg ;'wf/ u/]sf] 5}g .

2. ;fdfg vl/b M ;fa{hlgs vl/b lgodfjnL, @)^$sf] lgod *$ cg';f/ l:js[t sfo{s|d / vl/b

of]hgf cg';f/ ?=% nfv b]lv @) nfv ?k}of nfut cg'dfg ePsf dfn;fdfg l;naGbL

b/efpkqsf cfwf/df vl/b ug]{ Joj:yf 5 . sDo'6/, ;f]nf/, kmlg{r/ ;fdfg vl/b ubf{ vl/b

of]hgf gagfO{ ?=% nfvdf ga9\g] u/L k6s k6s vl/b u/]sf] 5 . ljlw k|s[of ckgfO{

k|lt:kwf{Tds tl/sfaf6 ;fdfg vl/b ug'{ kg]{df l;w} vl/b u/]sf] lgod ;DDft b]lvPg .

3. a/a'emf/y M cfly{s sfo{ljlw lgodfjnL, @)^$sf] kl/R5]b ^sf] lgod %% cg';f/ gub lhG;L

dfn;fdfg nufot cGo ;/sf/L sfuhft lhDdf lng] sd{rf/L ;fwf/0f tyf ;?jf, cjsf; tyf

sfof{no 5f]8L hfFbf a/a'emf/t ug'{kg]{ Joa:yf 5 . ;fljssf ;dflxt ePsf # lgsfosf] lhG;L

;fdfgsf] a/a'emf/y u/]sf] b]lvPg .

4. lk|mh /sdM ;fdflhs ;'/Iff afkt gu/kflnsfdf ?=!,&*,&#,^)).Y k|fKt u/L ?=(&,$*,))).–

vr{ eO{ afFsL ?=*!,@%,^)).– lk|mh ug'{ kg]{df lk|mh u/]sf] b]lvPg .

5. k]ZsL M cfly{s sfo{ljlw lgodfjnL, @)^$ df k]ZsL km5\of}6 ug]{ ;DaGwL Joj:yf 5 .sfof{non]

k]z u/]sf] a}+s gubL lstfj / ut jif{sf]] n]vf kl/If0f k|ltj]bgsf] cfwf/df ut jif{;Ddsf] k]lZs

afFsL ?=!*,^$,)@%.– dWo] ?=#,&),))).– km5of}{6 eO{ ? !$,($,)@%.– afFsL ePsf]df / o;

jif{sf] k]lZs ?=@%,)$,@)).– ;d]]t ?=#(,(*,@@%.– k]ZsL afFsL /x]sf] 5 . @ JolQmsf] gfddf

pknJw u/fPsf] ?=%,#!,%&*.– km5\of}6 x'gafFsL ;lxt ?=$%,@(,*)#.– k]ZsL km5\of}{6 ug'{kb{5 .

6. ;+lrt sf]if bflvnf M cfly{s aif{sf] tx cGtu{t ( j8fdf / cGo ^ j8fdf hDdf ?=*#,%(,$%*.–

;+lrt sf]ifdf bflvnf x'g'kg]{df a8fdf df}Hbft /fv]sf] b]lvof] . ;f] :yflgo ;l~rt sf]ifdf

bflvnf ug'{kg]{ b]lvG5 .


e/kfO{;lxt n]vf /fVg'kg]{ Joj:yf 5 . ;fljssf] cfFlve'O{n] ?=#%,^)).– vr{ n]v]sf]df

?=@#,!)).– sf] ljn k]z ePsf]n]?=!@,%)).–sf] vr{ k|df0f gePsf] ?=@,)),))).– k|df0f / /sd

a'em]sf] e/kfO{ gePsf], vr{sf] lan e/kfO{ a]u/ sfo{qmd of]hgf vr{df ?=#),))).– vr{

b]vfO{Psf] / :jf:Yo rf}sLnfO{ k|df0f a]u/ ?=!,%),))).– sf] k]ZsL vr{ n]v]sf], ;fljs dflDnËn]

;~rf/ klqsfdf ?=#,^)).– sf] ljn e/kfO{ a]u/ vr{ n]v]sf], of]hgf th'{dfdf k|df0f a]u/

?=$),))).– vr{ n]v]sf], ;fljs tfdfkmf]sn]] ljleGg lzif{sdf ?=%*,)!%.– sf] lan e/kfO{ a]u/

vr{ u/L ?=$,($,!!%.– sf] lan e/kfO{ j]u/ vr{ n]v]sf] kfOof] .

8. /fh:j M /fh:j cfh{g ug]{ sfofnon] cfh{g u/]sf] /fh:j tf]lsP adf]lhd /fh:j vftfdf bflvnf

ug'{kb{5 . ;fljssf] cfFlve'O{ufpF ljsf; ;ldltn]?=!),(&&.–, dflDnËn] ?=@,)#^.– / tfdfkmf]sn]

?=@,@*).)) u/L ?=!%,@(#.– c;'n u/]sf] cfo bflvnf u/]sf] b]lvPg .

9. dfnkf]t c;"nLM ;fljssf] cfFlve'O{ufpFn] rf}dfl;s dfnkf]t c;"nL ?=*!,%*).– sf] @% k|ltztn]

x'g] ?=@),#(%.– tyf dflDnËn] ?=!(,))).– sf] @%k|ltztn] x'g cfpg] ?=$,&%).– / tfdfkmf]sn]

?=*),))).– sf] @% k|ltztn] x'g] ?=@),))).– u/L ?=$%,!$%.– lhNnf ;dGjo ;ldltdf k7fpg'

kg]{df k7fPsf] b]lvPg .

10. cfGt/Ls cfo M cfGt/Ls cfo cfh{g ug]{n] cfo cfGt/Ls cfoJoodf /fVg'kb{5 . ;fljssf]

dflDnËn] cfGt/Ls cfosf] ?=#@,))).– gub} /fv]sf]df cfoJoo laa/0fdf b]vfPsf] 5}g . ;f]

bflvnf x'g'kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=@ s/f]8 !% nfv (( xhf// s'n a]?h" b]lvPsf] dWo] lgoldt ug'{kg]{ ?=*! nfv

@% xhf/ / k]ZsL ?= ! s/f]8 #$ nfv &$ xhf/ /x]sf] 5 .



vf+bjf/L gu/kflnsf


ut ?=#) nfv *^ xhf/ / of] jif{sf] cfo ?=!^ s/f]8 $$ nfv @% xhf/ ;d]t ?=!^ s/f]8 &%

nfv !! xhf/ cfo eO{ ?=!$ s/f]8 @! nfv &$ xhf/ vr{ u/L ?=@ s/f]8 %# nfv #& xhf/ df}Hbft

/x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g\ M

1. ut jif{sf] lhDd]jf/L M :yflgo ljsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @@-%_ cg';f/

cfly{s jif{sf] cGTodf vr{ geO afFsL /x]sf] /sd dWo] g]kfn ;/sf/af6 k|fKt k|mLh ug'{ gkg{]

/sd gu/kflnsfn] cfkm\gf] cfDbfgLsf] cufdL cfly{s jif{sf nfuL lhDd]jf/L ;f/L n]vf /fVg' kg{]

Joj:yf 5 . of] jif{ ut jif{sf] clGtd n]vfkl/If0f k|ltj]bgdf df}Hbft b]vfPsf] ?=!,@@,*!(.–

;f/]sf] b]lvPg . ut jif{sf] ;d]t lhDd]jf/L g;f/L k]z ePsf] cfo Joon] oyft{ lrqg ub{}g .

2. lhDj]jf/LM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @@-%_ cg';f/ cfly{s

jif{sf] cGTodf vr{ geO afFsL /sd cufdL jif{sf nfuL lhDd]jf/L ;f/L n]vf /fVg' kg{] Joj:yf

5 . of] jif{ gu/kflnsfn]] ut jif{sf] clGtd n]vfkl/If0f k|ltj]bgdf df}Hbft /x]sf] ?=! s/f]8 @#

nfv lhDd]jf/L ;f/]sf] b]lvPg . To:t}, w/f}6Lsf]] ? !# nfv !# xhf/ / sNof0fsf]ifsf] df}Hbft ?=

( nfv $( xhf/sf] j}+s ljj/0f k]z gePsf]n] ;]:tfdf eGbf j}+s df}Hbft Go"g ePsfn] Plsg ug{

;lsPg .

3. a}+s df}HbftM cfly{s ljj/0f cg';f/ j}s df}Hbft ?= ^( nfv (^ xhf/ b]vfPsf] 5 . k]z ePsf]

j}+s ljj/0f cg';f/ ciff9;Ddsf] j}+s df}Hbft ?= ^) nfv &! xhf/ /x]sf]df sf]if tyf n]vf

lgoGqs sfof{non] lk|mh gu/L lkmtf{ u/]sf] # x:tfG/0f cfb]zsf] yk cfo ePsf] ?= &( nfv @)

xhf/ ;d]t ?= ! s/f]8 #( nfv (! xhf/ b]lvG5 . gu/kflnsfn] j}+s gubL lstfj / vr{

ljj/0f cg';f/ w/f}6L, sNof0fsf]if / l;tnkf6Lsf] jfx]s ;|]:tf cg';f/sf] df}Hbft ?= @ s/f]8 ^

nfv () xhf/df, ut jif{sf] lhDd]jf/L g;f/]sf] ?=! s/f]8 @# nfv ;d]t ?= @ s/f]8 * nfv !#

xhf/ b]lvG5 . ;fljs l;tnkf6L uflj; xfn gu/kfnLsf j8f g+= !) / !! sf] kmfNu'0f;Ddsf]

df}Hbft ?= !* nfv @@ xhf/ dWo] @ j8fdf x:tfG/0f ul/ jfFsL ?= % nfv $^ xhf/ /

x:tfG/0f/ dWo] vr{ geO{ jf+sL /x]sf] /x]sf] ?= @ nfv *@ xhf/ ;d]t ?= * nfv @* xhf/

gu/kfnLsfsf] ;|]:tfdf cfo gb]lvPsf]n] ;f] ;d]t yk ubf{ ;]|:tf cg';f/ v'b df}Hbft ?= @ s/f]8

!^ nfv $! xhf/ x'g cfpF5 . ;|]:tf eGbf j}+sdf v'b Go"g ?= &^ nfv %) xhf/sf ;DjGwdf

cfjZos 5fgljg u/L lhDd]jf/ JolQmjf6 c;'n pk/ ug'{kb{5 .

4. ;fj{hlgs lgdf{0fM gu/kflnsfjf6 k]z ePsf] Plss[t cfly{s ljj/0fdf ljleGg sf]ifaf6 lgdf{0f

vr{ ?= % s/f]8 $% nfv @$ xhf/ vr{ b]vfPsf]df ;f]sf] lj:t[t ljj/0f k]z gePsf]n] ;f] vr{

k'i6L ug{] cfwf/ j]u/ vr{ u/]jf6 ;f] Plsg ug{ ;lsPg .

5. ljn e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% df vr} k|dfl0ft

ug]{ ljn e/kfO{ ;lxtdf ;|]:tf /fVg' kg]{ Joj:yf 5 . n]=k=z'Ns, cf=n]=k=k|f]t;fxg, ljefu

cg'dltdf 5fk, ljh"nLsf] jLn, e/kfO{, clej]zg, e}kl/ kfnf]kx/f, kl/jf/sf] b}=e|=e=h:tf ljifodf

?=%,!(,^!!.– vr} ubf{ ljn e/kfO{ vr{ k|dfl0ft ug]{ n]vf /fv]sf] 5}g .

6. s/ s6\6L M cfos/ P]g, @)%* sf] bkmf ** cg';f/ !% k|ltzt s/ s6\6L ug'{kg]{ Joj:yf 5 .

sfof{non] o; jif{ ljn e'QmfgL ubf{ s/ s6\6L gu/L ?=!,)@,*$*.– Go"g u/L e'QmfgL u/]sf] 5 .

s/ ?=!,)@,*$*.Y c;'n u/L bflvnf ug'{kb{5 .

7. k]ZsL km5\of}{6 M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod &( df k]ZsL ;dodf km5\of}{{6

ug'{kg]{ Joj:yf 5 . ;fdflhs ;'/Iff ;'ljwf Ps JolQmnfO{ ?=##,$*,))).– lbPsf] k]ZsL af+sL

b]lvof] . ;f] k]ZsL km5\of}{6 x'g'kb{5 .

8. kl/ifb\ lg0f{o M gu/ kl/ifb\af6 kfl/t x'g'kg]{ Joj:yf 5 . $ km/s ldltdf ?=(,@@,!%*.))vr{

u/]sf] tyf Ps sd{rf/LnfO{ ;DklQ s/ tflndsf] ?=!,)#,$)).– ;lxt hDdf ?=!),@%,%%*.Y

e'QmfgL ePsf]df pQm sfo{qmd kl/ifbjf6 kfl/t ePsf] 5}g .

9. clu|d s/df jfkt ah]6 vr{ n]Vg' gx'g]df ah]6 vr{ n]v]sf] x'Fbf ?=#&@^).)) bf]xf]/f] vr{ ePsf]

5 . pQm c;"n x'g'kb{5 .

10. k]ZsL jfFsL M :yfgLo lgsfo cfly{s k|zf;g ;DjlGwt lgodfjnL, @)^$ sf] lgod !*@ -#_

adf]lhd lglb{i6 sfdsf] nfuL lnPsf] k]ZsL tf]lsPsf] Dofb leq km\5of}{6 ug{' u/fpg' kb{5 .

sfof{non] $) ljleGg sfdsf nfuL lbPsf] ?=$&,^#,()@.– k]ZsL cfly{s jif{sf] cGTo;Dd af+sL

x'+bf km5\of}{6 ug'{ kb{5 .



11. ;fdflhs ;'/Iff M ;fdflhs ;'/Iff eQf ljt/0f ubf{ d'n clen]vdf /x]sf JolQmnfO{ dfq

;fdflhs ;'/Iff ;'ljwf lbg ldNg] tyf gof+sf] nflu JolQmsf] xsdf h'g rf}dfl;sdf btf{ ePsf]

;f] kl5sf] csf]{ rf}dfl;s b]lv ;fdflhs ;'/Iff eQf kfpg] Joj:yf 5 . d'n clen]v k]z x'g

cfPg\ . o; jif{ ;fdflhs ;'/Iff afkt lgsf;f ePsf] ?=#,%%,%@,))).– dWo] j}+s lgsf;fsf]

?=#,@$,%@,))).– / afnkf]if0f vr{ n]v]sf] ?=&,#&,@)).– s6fO afFsL ?=@#,^@,*)).– vr{

ug{'kg{]df gu/]sf]n] pQm /sd /fhZj bflvnf ug{'kb{5 .

a}Fs4f/f ;fdflhs ;'/Iff ;'ljwf ljt/0f ug{ s"n ?=#,@$,%@,))).– /fli6«o jfl0fHo a}Fs vfFbaf/L

k7fPsf]df ;f] nfe u|fxLn] kfPsf] xf] ;f] ljj/0f ;+nUg u/]sf] kfOPg . a}+s k7fPsf] dWo] ljt/0f

ePsf] :ki6 ljj/0f j}+saf6 k|fKt ePsf]] 5}g . j}+snfO{ k7fPsf ;'ljwf vr{sf] Plsg ug{ ;lsPg .

j+}saf6 ljt/0fsf] ljj/0f dfuL jrt /sd lk|mh u/fpg' kb{5 .

jfnkf]if0f tyf jfn ;+/If0f ;'ljwf ljt/0f ug{] ?=&,#&,@)).– vr{ n]v]sf]df ;f] sf] d'n clen]v

tyf ljn e/kfO{ k]z x'g cfPg . ljt/0f e/kfO lnO afFsL /sd lk|h ug{'kb{5 . ljt/0f ug{

lnPsf] /sd l;b} vr{ n]lvPsf]n] ;f] /sd lhDd]jf/L Plsg ePg .

12. cfGtl/s cfoM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, #)^$ sf] bkmf @)-@_ df gu/kflnsf

nfO{ k|rflnt sfg'g adf]lhd k|fKt /sd uf]Zjf/f ef}r/ p7fO ;DjlGwt vftfdf cfDbfgL jfFwL

To:tf] gub k|fKt ePsf] ef]nLkN6 j}Í bfvLnf ug'{kg{] pNn]v 5 . of] jif{ gubL /l;b af6 c;'n

ePsf] ?=!,)$,($,)(^.– dWo] ?=((,&&,)%&.– dfq bflvnf u/L ?=%,!&,)#(.– bflvnf ePsf] 5}g

. ;+sng ePsf] /fh:j bflvnf gug{]af6 pQm c;'n u/L :yfgLo ;l~rt sf]if bflvnf ug'{kb{5 .

13. cfGtl/s n]vfk/LIf0fM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #^ adf]lhd

gu/kflnsfn] cfGtl/s n]vfkl/If0f zfvf v8f u/L cfo Jofo w/f}6Lsf >]:tfsf] dfl;s ?kdf

n]vfkl/If0f ug{, :yfgLo lgsfo sd{rf/Lsf] jflif{s tnjL k|ltj]bg kfl/t ug{], j]?h"sf] nut /fvL

kl/ifbsf] lg0f{o adf]lhd j]?h' km\5of}{6 eP cg"?k j]?h'sf] nut s§f u/L nut cWofjlws

ug{'kg{] Joj:yf 5 . cfGtl/s n]vfkl/If0f zfvf u7g u/]sf] b]lvPg . lh=;=;=af6 cfGtl/s

n]vfkl/If0f zfvfaf6 cw{ jflif{s ?kdf n]vfkl/If0f u/fpg] u/] klg o; jif{sf] bf];|f] rf}dfl;s

;Ddsf] n]vfkl/If0f k|ltj]bg k]z ePsf] kfOof] . t];|f] rf}dfl;ssf] n]vfkl/If0f k|ltj]bg k]z u/]sf]

5}g . ljut jif{ b]vL j]?h'sf] nut /fv]sf] ;d]t b]lvPg . cfGtl/s n]vfk/LIf0f zfvf :yfkgf

u/L cfly{s sf/f]af/sf] kl/If0f u/fpg' kb{5 .

14. k|zf;lgs vr{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #$ adf]lhd !

s/f]8 eGbf j9L cfDbfgL ePsf]n] cfosf] @% k|ltzt, k|zf;lgs vr{ ug{ kfpg] Joj:yf 5 . of]

jif{sf] cfDbfgL ?=!,)$,($,)(^.– sf] @% k|ltztn] x'g] ?=@^,@#,%@$.– k|zf;lgs sfo{df vr{

ug{'kg{]df ?=!,%^,@!,^$^.– vr{ u/L l;df eGbf ?=!,@(,**,!@@.– j9L vr{ u/]sf]n] l;df eGbf

j9L vr{ /sd lgoldt dfGg ;lsPg .

15. of]hgfM :yfgLo lgsfo >f]t kl/rfng tyf Joj:yfkg sfo{ljwL, @)^( sf] bkmf ^) adf]lhd

vfFbaf/L gu/kfnLsfn] sfo{Gjog ug{] u/L o; jif{ lhNnf ;dGjo ;ldtLaf6 @! j6f of]hgfsf]

?=#^,*!,*)).– k7fPsf]df ;f] dWo] of] jif{ ?=@#,*!,*)).– dfq lh=;=;=af6 k|fKt cfo cfDbfgL

jfFw]sf] b]lvof] . ut jif{ k|fKt vr{ geO jfFsL ?=(,%&,@$#.– ;d]t s"n ?=$^,#(,)$#.– of] jif{

of]hgfsf] ?=$^,$#,(#&.– vr{ u/]sf] b]lvof] . lhNnf ;dGjo ;ldltn] sfof{Gjogsf nfuL k7fPsf

u|fld0f vfg]kfgL % of]hgf sfof{Gjog x'g g;s]sf] of]hgfsf] ?=!)!#@%).– lhNnf ;dGjo

;ldltdf lkmtf{ u/L ;+lrt sf]if bflvnf ug{'kb{5 .

16. slG6Gh]G;L vr{ M :yflgo lgsfo >f]t kl/rfng tyf Jofj:yfkg sfo{ljlw, @)^( sf] bkmf !$

adf]lhd :yfgLo lgsfoaf6 ;+rfng ul/g] sfo{qmd jf cfof]hgf k'hLut nufgLsf] ;di6Lut

/sdaf6 j9Ldf # k|ltzt;Dd /sd 5'§fO ;f] /sd vr{ ;DjlGwt sfo{ of]hgf kl/ifbaf6 :jLs[t

lzif{ssf] clwgdf /xL vr{ ug{'kg{]5 . o; jif{ :jLs[t sfo{ of]hgf j]u/ slG6h]G;L g5'6fO

of]hgfsf] sG6Lh]G;L rfn' vftfdf x:tfGt/0f u/L vr{ u/]sf]n] k'hLut vr{sf] l;df leq vr{

u/]sf] 5 elg eGg ;lsPg .

17. lzif{s km/s M :yfgLo lgsfo >f]t kl/rfng tyf Joj:yfkg sfo{jLwL,@)^( sf] lgod !# df

k'hLutaf6 rfn' k|s[ltsf vr{ ug{ lgif]w u/]sf]df k'hLut lzif{saf6 sfof{no ;fdfg, sfo{qmd

e|d0f, dd{t÷ljljw vr{ ?=@@,$*,&@!.– u/]sf] lgoldt b]lvPg .

18. cfly{s ;xfotfM :yflgo lgsfo >f]t kl/rfng tyf Joj:yfkg sfo{ljwL @)^( sf] bkmf !#-!_-r_

df :yfgLo lgsfon] /fhg}lts bn tyf ltgsf eft[ jf eflulg ;+u7gnfO{ s'g} klg lsl;dsf]

cfly{s ;xfotf, rGbf, k'/:sf/ k|bfg ug{ jf ;+:yfut jf sfo{qmlds ;xof]u pknJw u/fpg



lgif]w u/]sf] 5 . /]8qm; ;f];fO6L ;lxt ljleGg ( ;+3 ;+:yf / JolQmnfO cfly{s ;xof]u /

sfo{qmlds ;xof]u ?=^$#^!).– e'QmfgL u/]sf] lgoldt dfGg ;lsPg .

19. cg'udgM :yfgLo lgsfo >f]t kl/rfng tyf Joj:yfkg sfo{ljwL, @)^( sf] bkmf ## -@_

adf]lhd gu/kflnsfn] cfkm\gf] If]q leq ;+rflnt ljleGg sfo{qmd jf cfof]hgfx?sf] ;du|

cg'udg ug{ gu/ k|d'v jf gu/ k|d'vsf] sfd ug{ tf]lsPsf] kbflwsf/Lsf] ;+of]hgsTjdf gu/

;'kl/j]If0f tyf cg'udg ;ldtL u7g u/L ;f] ;ldtLn] ;+rflnt sfo{qmd, of]hgf, ;fdflhs

;'/Iff eQf ljt/0f, afn ;+/If0f cg'bfg / JolQmut 36gf btf{ sfo{qmd nufot gu/kflnsfsf

;du| sfo{qmdsf] cg'udg ug{' kg{] Joj:yf 5 . of] jif{ of]hgf÷sfo{qmd ;+rfng u/]sf]df cg'udg

;ldtL u7g u/L cg'udg u/]sf] b]lvPg .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=# s/f]8 *% nfv ^ xhf/ s'n a]?h" /x]sf] dWo] c;'n ug'kg]{ ?=&&

nfv *( xhf/, lgoldt ug'{kg]{ ?=@ s/f]8 @^ nfv ^ xhf/ / k]ZsL ?= *! nfv !! xhf/ /x]sf] 5 .



dfbL gu/kfnLsf


utsf] ?=@@ nfv $* xhf/ / of] jif{sf] cfo ?=!) s/f]8 !& nfv ^ xhf/ ;d]t ?=!) s/f]8

#( nfv %$ xhf/ cfo u/L ?=& s/f]8 * nfv !% xhf/ vr{ u/L ?=# s/f]8 #! nfv #( xhf/ df}Hbft

/x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g\ M

1. ut jif{sf] lhDd]jf/LM :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @@-%_ cg';f/

cfly{s jif{sf] cGTodf vr{ geO afFsL /sddWo] g]kfn ;/sf/af6 k|fKt k|mLh ug'{ gkg{] /sd

gu/kflnsfn] cfkm\gf] cfDbfgL cufdL cfly{s jif{sf nfuL lhDd]jf/L ;f/L n]vf /fVg' kg{] Joj:yf

5 . of] jif{ >]:tf cg';f/ a}+s df}Hbft ?=#!$,&),&*#.Y x'g'kg]{df ?=#!%,#^,)@!.– a}+sdf df}Hbft

b]lvPsf]n] ?=^%,@#*.– j9L lhDd]jf/L ;f/L n]vf /fv]sf] b]lvof] . >]:tf eGbf j9L ?=^%,@#*.–

lhDd]jf/L ;f/]sf] jf/] Plsg ug{'kb{5 .

2. k|zf;lgs vr{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL,@)^$sf] lgod #$df :yfgLo :jLs[t

ah]6sf] kl/lwleq P]g adf]lhd s/, z'Ns, ;]jf z'Ns, b:t'/ / ef8faf6 p7fPsf] s"n /sdsf]

kRRfL; nfv ?k}+of;Dd cfDbfgL x'g]n] clwsQd ^) k|ltzt eGbf a9L /sd k|zf;lgs sfo{sf

nflu vr{ ug{ kfOg] 5}g . of] jif{ s"n cfGtl/s cfo ?=!^,$),@*).– sf] ^) k|ltztn] x'g cfpg]

?=(,*$,!^*.– x'G5 . of] jif{ ?=##,!*,$)$.– vr{ u/]sf] b]lvPsf]n] lgodn] tf]s]sf] l;df eGbf

a9L ?=@#,#$,@#^.– vr{ ePsf] b]lvof] .

3. ;fdflhs ;'/IffM ;fdflhs ;'/Iff sfo{qmd ;~rfng sfo{ljlw,@)^( df h]i7 gful/s, jfnjflnsf,

ljwjf, ckfË, k"0f{ ckfË :ki6 clen]v b]lvg]] d"n nut tof/ u/L ;f] adf]lhd eQf ljt/0f

ug'{kg]{ Joj:yf /x]sf] 5 . bf];|f] rf}dfl;ssf] ?=!,$#,&^,))).– ;fdflhs ;'/Iff eQf ljt/0f ubf{

h]i7 gful/s, jfnjflnsf, ljwjf, ckfË, k"0f{ ckfË :ki6 clen]v b]lvg] d"n clen]v tof/

gu/]sf]n] ljtl/t vr{sf] olsg ug]{ cfwf/ b]lvPg .

4. s/ s§L M cfos/ P]g, @)%* sf] bkmf ** cg';f/ ;]jf z'Ns e'QmfgL !% k|ltzt s/ sl§ ug'{

kg]{ Joj:yf 5 . n]vfk/LIf0f z'Ns ?=^%,))).– e'QmfgL lbPsf] /sddf !% k|ltztn] x'g]

?=(&%).– s/ sl§ c;"n x'g'kb{5 .

5. lan e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL ,@)^$ sf] lgod $^-#_ adf]lhd vr{sf]

ljn e/kfO{ /flv vRf{ n]Vg'kg]{ JoJf:yf 5 . j8f d~rsf :jfoQ zf;gdf ?=%@,))).– vr{ ubf{

ljn e/kfO{ k]z ePsf] 5}g .

6. cfly{s ;xfotfM :yflgo lgsfo >f]t kl/rfng tyf Joj:yfkg sfo{ljwL, @)^( sf] bkmf !#-!_ -

r_ df :yfgLo lgsfon] /fhg}lts bn tyf ltgsf eft[ jf efuLgL ;+u7g, ;+3 ;+:yf jf

JolQmnfO s'g} klg lsl;dsf] cfly{s ;xfotf, rGbf, k'/:sf/ k|bfg ug{ jf ;+:yfut jf sfo{qmlds

;xof]u pknJw u/fpg lgif]w u/]sf] 5 . of] jif{ ljleGg ;+:yfnfO{ cfly{s ;xof]u jfktsf]

?=!@,!),@#).– vr{ u/]sf] lgoldt dfGg ;lsPg .

7. sd nfutM :yfgLo >f]t kl/rfng tyf Joj:yfkg sfo{ljwL, @)^( sf] bkmf !!-@_ df

gu/kflnsfn] cfly{s, ;fdflhs, Pj+ ef}lts k"jf{wf/ ljsf; cGt{ut ljlgof]hgf ePsf] k'hLut

jh]6af6 ?=% nfv eGbf sd nfutsf sfo{qmd jf cfof]hgf 5gf}6 ug{ g;Sg] Joj:yf 5 .

k'hLutaf6 k'jf{wf/ 5gf}6 ePsf] ?=%nfv eGbf sdsf] ^ j6f 6'qm] of]hgfdf ?=#@),))).Y tyf

!)% of]hgfdf ?=!,@!,&),(*@.– u/L ?=!,@$,(),(*@.– vr{ u/]sf] b]lvof] . sfo{ljlw /

dfkb08sf] kfngf ug]{ lhDd]jf/Lsf] Wofg hfg'kb{5 .

8. k]ZsL jfFsL M :yfgLo lgsfo cfly{s k|zf;g ;DjlGwt lgodfjnL,@)^$ sf] lgod !*@ -#_

adf]lhd lglb{i6 sfdsf] nfuL lnPsf] k]ZsL Dofb leq km\5of}{6 ug{' u/fpg' kb{5 . ljut jif{ b]lv

afsL k]ZsL ?=!!,!(,)!!.– / ut jif{sf] ;fdflhs ;'/Iffsf] ?=^(,@!,^)).– cg'bfg

?=@),%),))).– ;d]t ?=!)),(),^!!.– / o; jif{ ?=!,^@,))).– ;d]t ?=!,)@,%@,^!!.– xfn;Dd

k]ZsL af+sL ePsf] x'+bf km\5of}{6 ug'{kb{5 .

9. cg'udg M :yfgLo lgsfo >f]t kl/rfng tyf Joj:yfkg sfo{ljwL, @)^( sf] bkmf ##-@_

adf]lhd gu/kflnsfn] cfkm\gf] If]q leq ;+rflnt ljleGg sfo{qmd jf cfof]hgfx?sf] ;du|

cg'udg ug{ gu/ k|d'v jf gu/ k|d'vsf] sfd ug{ tf]lsPsf] kbflwsf/Lsf] ;+of]hgsTjdf gu/

;'kl/j]If0f tyf cg'udg ;ldtL u7g u/L ;f] ;ldtLn] ;+rflnt sfo{qmd, of]hgf, ;fdflhs

;'/Iff eQf ljt/0f, afn ;+/If0f cg'bfg / JolQmut 36gf btf{ sfo{qmd nufot gu/kflnsfsf



;du| sfo{qmdsf] cg'udg ug{' kg{] Joj:yf 5 . of] jif{ !*$ j6f of]hgf÷sfo{qmd ;+rfng

u/]sf]df cg'udg ;ldtL u7g u/L cg'udg u/]sf] b]lvPg .

10. cfGt/Ls n]vfk/LIf0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod #^ adf]lhd

gu/kflnsfn] cfGtl/s n]vfkl/If0f zfvf v8f u/L cfo, Jofo, w/f}6Lsf >]:tfsf] dfl;s ?kdf

n]vfkl/If0f ug{, :yfgLo lgsfo sd{rf/Lsf] jflif{s tnjL k|ltj]bg kfl/t ug{], j]?h"sf] nut /fvL

kl/ifbsf] lg0f{o adf]lhd j]?h' km\5of}{6 eP cg"?k j]?h'sf] nut s§f u/L nut cWofjlws

ug{'kg{] Joj:yf 5 . sfof{non] ;f] adf]lhd cfGtl/s n]vfkl/If0f zfvf u7g u/]sf] b]lvPg .

lhNnf ljsf; ;ldtLsf] cfGtl/s n]vfkl/If0f zfvfaf6 cw{ jflif{s ?kdf n]vfkl/If0f u/fpg] u/]

klg o; jif{sf] kmfNu'g df;Gt ;Ddsf] dfq n]vfkl/If0f k|lta]bg k]z ePsf] kfOof] . t];|f]

rf}dfl;ssf] n]vfkl/If0f k|ltj]bg k]z u/]sf] 5}g . ljut b]lvg} j]?h'sf] nut /fv]sf] b]lvPg .

11. ljsf; of]hgfM :yfgLo lgsfo >f]t kl/rfng tyf Joj:yfkg sfo{ljwL, @)^( sf] bkmf ^)

adf]lhd sfo{Gjog ug{] u/L of] jif{ lh=;=;=af6 * j6f of]hgfsf] ?=!%,!#,))).– k7fPsf]df

lh=;=;=af6 k|fKt cfo bflvnf u/]sf] b]lvof] . lh=;=;=af6 k7fPsf] of]hgf sfof{Gjog ePsf]

gb]lvPsf]n] ! of]hgfsf] ?=%),))).– lh=;=;=df lkmtf{ u/L ;+lrt sf]if bflvnf ug{'kb{5 .

12. w/f}6LM e'QmfgLdf s6\6f u/]sf] w/f}6L vftfdf bflvnf ug'{kg]{ Joj:yf 5 . ljleGg # kF"hLutsf]

Joj;foLn] w/f}6L stf /sd d"n sf]if vftfdf ?=@*&,)!).– HfDdf x'g uPsf] b]lv+bf ;f] w/f}6Ldf

lkmtf{ cfDbfgL x'g'kb{5 .

13. clVtof/LM tfn's ljefuaf6 !! dlxgf;Dd l9nf] u/L z'? clVtof/L k7fPsf] 5 . cfiff9df ;d]t

yk clVtof/L k|fKt ePsf] 5 . o;/L sfo{qmd :jLs[lt tyf clVtof/L k|flKt, gof+ sfo{qmd k|flKtdf

l9nfO{ tyf sfo{qmd ;+;f]wg x'Fbf cfly{s jif{sf] ;DkGg ug'{kg]{ sfd ;dodf x'g ;s]sf 5}gg\ .

cfly{s jif{sf] cGtlt/ sfdsf] rfk kbf{ sfdsf] u'0f:t/, glthfd'vL Pj+ lbuf]kgfdf ;d]t k|efj

kg]{ l:ylt /xG5 . ;dodf sfo{qmd k|fKt x'g'kb{5 .

14. rf}dfl;s vr{ M jflif{s sfo{qmd tyf clVtof/L, tLg rf}dfl;sdf ;~rfng ul/g]

sfo{qmd,lqmofsnfk tyf ;f]sf nflu nfUg] jh]6 vr{sf] ;Ldf lgwf+/0f ul/Psf] / ;f]xL cg';f/

sfo{qmd ;~rfng ug'{+kb{5 . k|:t't ljj/0f cg';f/ vr{ ?=&,)^,@&,#^&.– dWo] t]>f] rf}dfl;sdf

?=$,^),%!,!$*.– -^%k|ltzt_ / cfiff9 dlxgfdf ?=@%*,@!,$&%.– -#& k|ltzt vRf{ u/]sf]

kfOof] . o;/L t]>f] rf}dfl;sdf lgsf;f al9 ePsf] 5 .

15. l;ldt k|ltikwf{ M ;fj{hlgs vl/b P]g,@)^# sf] bkmf@^[^{adf]lhd s'g} af]nkqbftfn] cfk;df

ldn]dtf] u/L af]nkq bflvnf u/]sf] x'g;Sg] ;Defjgf ;d]t dWogu/ ub}{ ldn]dtf] ePsf] k'li6

ePdf P]gsf] k|fjwfg cg'?k af]nkq /2 ug{ ;lsg] Joj:yf 5 . nfut cg'dfg tof/ u/L ;"rgf

k|sflzt u/L l;njGbL b/efpkqsf] &^ 7]Ssf aGbf]a:t u/]sf]df nfut cg'dfg eGbf % k|ltzt

36Ldf k|lt:kwf{ eO{ 7]Ssf :jLs[t ePsf] b]lvPsf] 5 .

16. slG6h]G;L M;fj{hlgs vl/b lgodfjnL, @)^$ sf] cg';"rL–! df pNn]v eP cg';f/ lgdf{0f

sfo{sf] 5'6\6f5'6\6} sG6LGh]G;L vftf /fVg' kg]{ Joj:yf Joj:yf 5 . sfo{non] lbPsf] ljj/0f

cg';f/ o; jif{ k"lhut lgdf{0f vr{ tkm{ ?=! s/f]8 %% nfv () xhf/ sf] nfut cg'dfg

ePsf]df o; jif{ ?=% nfv *! xhf/ cyf{t #=^# k|ltzt slG6Gh]G;L vr{ ePsf] ljj/0faf6

b]lvG5 . ut ljutsf] slG6Gh]G;L vr{ v'nfO{ ljj/0f glbPsfn] ;f] vr{ dWo]af6 lgdf{0f sfo{qmd

cg';f/ vr{ jfktsf] l;df % k|ltzt gf3] ggf3]sf] :ki6 b]lvPg . cy{ dGqfnosf] @)&).!.@$

sf] kl/kq cg';f/ k"lhut sfo{qmd lzif{sdf ljlgof]lht ah]6 vr{ ug]{ l;nl;nfdf lgdf{0f

sfo{sf] nfut u0fgf ubf{ ;dfj]z ul/g] % k|ltzt slG6Gh]G;L afkt\sf] /sd dWo]af6 @ k|ltzt

slG6Gh]G;L /sd cfjZostf cg';f/ kmlg{r/, ;jf/L ;fwg, d]zLg/L cf}hf/, ;km\6j]o/ lgdf{0f

vl/b h:tf k'hL lgdf{0f ;Dklt vl/b cy{ dGqfnoaf6 ;}4flGts ;xdtL lnO{ clgjfo{ ?kdf vr{

ug]{ elg lgb]+lzt u/]sf]df sfof{non] o;/L vr{ u/]sf] b]lvPg .

17. km/s lzif{s M d]lzg/L cf}hf/ 6fo/ vl/b u/L ?=%%,))).– k]ZsL lbO{ vr{ n]v]sf] 5 . ;f]

d]lzg/L cf}hf/af6 vr{ n]v]sf] x'bfF sfof{no ;+rfng lzif{saf6 vr{ vr{ n]Vg' kg]{ x'bf lzif{s

km/s k/]sf]df lgoldt b]lv+b}g .

18. k|df0f k]zM k"lhutaf6 af6f] ;e]{ tyf l8hfO{gsf] nflu Ps k|f=ln=nfO{ ?=@,#%,##$.– e'QmfgL

lbPsf]df af6f]sf] l8hfO{g / ;e]{ l/kf]6{sf] k|df0f sfuhft k]zgePsf]n] e'QmfgLsf] ;f] k|df0f

sfuhft k]z ul/ vr{ k'li6 x'g'kb{5 .

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19. s/ s§L M cfos/ P]g, @)%* adf]lhd e'QmfgLdf s/ s§L ug'{kg]{ Joj:yf 5 . k"lhutsf] ljleGg

sf/f]jf/ e'QmfgLdf s/ sl§ ul/Psf] /sd ?=!!,#^#.– /fhZj bflvnf x'g'kb{5 .

20. Dofb yk M;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod !@) df vl/b ;Demf}tfsf] cjlw yk ug{

;lsg] Joj:yf 5 . d"nvs{ ahf/ lkr ug]{ sfo{df ?=*&,!#,#$&.– df of] jif{sf] cGTodf sfo{

;DkGGf ug]{ ul/ Joj;foL;Fu ;Demf}tf ePsf] 5 . ejg lgdf{0fsf] Dofb yk ;DalGw sf/jfxL

ePsf] b]lvPg .

21. hdfgtM ;fj{hlgs vl/b lgodfjnL,@)^$sf] lgod !!)-$_ adf]lhd vl/b ;Demf}tfdf cGoyf

Joj:yf ePsf]df afx]s sfo{ ;Dkfbg hdfgtsf] dfGo cjlw ;Demf}tfdf plNnlvt lgdf{0f sfo{sf]

q'6L ;RRffpg] bfloTjsf] cjlw eGbf sDtLdf Ps dlxgf a9L cjlwsf] x'g' kg]{ Joj:yf 5 . dfbL

d"nvs{ ahf/ lkr ug]{ sfo{df ;+emf}tf ?=@,$),))).– sfo{ ;Dkfbg hdfgL k]z u/]sf]df ;f] sf]

Dofb ;DffKt e} ;s]sf]n] sfo{ ;Dkfbg hdfgtsf] Dofb yk dfu ug'{ kb{5 .

22. ejg lgdf{0fsf] nflu ut jif{ ;+Demf}tf ?=!&^,^%,^^$.– ut jif{ sfo{ ;DkGGf ug]{ u/L Ps

Joj;foL;Fu ;+emf}tf ul/ ?=#),)),))).– utg} df]ljnfO{h]zg k]ZsL lbO{ sfof{/De ul/Psf]df

lgDGffg';f/ b]lvPsf] 5 M

k|yd ljn ?=&$,$%,()*.– e'QmfgL lb+bf ?=&!,#),$)#.– d"No clej[l4 s/ ;d]tdf slG6Gh]G;L

pNn]v u/L Joj;foLnfO{ ?=#,!%,%)$.– yk u/L a9L lbPsf]n] ;f] lgdf{0f Joj;foLaf6 c;"n x'g'

kb{5 .

cfos/ P]g @)%* sf] bkmf *( adf]lhd e'QmfgLdf !=% k|ltzt clu|d s/ sl§ ug'{kg]{5 . s/

sl§ gu/L k|yd ljn ?=^#,!),)(!.– e'QmfgL lbPsfn] s/ ?=($,^%!.– c;'n x'g' kb{5 .

;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod !@) df vl/b ;Demf}tfsf] cjlw yk ug{ ;lsg]

Joj:yf ePsf]df ;+emf}tf adf]lhd ejg lgdf{0fsf] nflu Dofb /x]sf]df Dofb yk ;DalGw sf/jfxL

ePsf] b]lvPg .

23. sfo{qmd a]u/sf] vr{ M sfo{qmd a]u/sf] sDKo"6/ tflnd, Ifdtf ljsf; / uf8L ef8f jfkt

?=!,%*,#@).Y lgoldt b]lvPg .

24. ;Dk/LIf0fM cfly+s sfo+ljlw P]g,@)%% sf] bkmf !* a]?h' km5\of}+6 ug]+ u/fpg] Joj:yf 5 . k|fKt

ljj/0f of] jif+ lhDd]jf/L ;/]sf] a]?h' ?-!,)),%^,^)).– dWo] of] cjlwdf ?-*)%^^)).–

km5\of}+6 u/L ?-@),)),))).– af_sLsf] ljj/0f k]z ePsf] 5 . k]ZsL af_sLsf] s"n c_s ;_u d]n

vfg] b]lv_b}g . ut ljut jif+sf] a]?h', c;"n ug'+kg]+ / lgoldt ug'+kg]+ / k]ZsL afsLsf] cBfjlws

ljj/0f nut /fv]sf] klg b]lvPg . ljut jif+df n]vfk/LIf0f k|ltj]bgn] sfod ul/ km5\of}+6 x'g

afsL a]?h'sf] nut sfod ul/ a]?h' Joj:yf adf]lhd km5\of}+6tkm+ sf/jfxL ug'+ kg]+ b]lvG5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=! s/f]8 ($ nfv !( xhf/ s'n a]?h" /x]sf] dWo] c;'n ug'kg]{ ?= $ nfv !(

xhf/ lgoldt ug'{kg]{ ?=! s/f]8 ** nfv #* xhf/ / k]ZsL ?=! nfv ^@ xhf/ /x]sf] 5 .



kfFrvkg gu/kflnsf


utsf] ?=% nfv ** xhf/ / of] jif{sf] cfo ?=% s/f]8 *$ nfv #! xhf/ ;d]t ?=% s/f]8 ()

xhf/ !( xhf/ cfo eO{ ?=$ s/f]8 @# nfv *$ xhf/ vr{ u/L ?=! s/f]8 ^^ nfv #% xhf/ df}Hbft

/x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5gM

1. sfg"gsf] kfngfM vl/b of]hgf, ;fdgsf] d"No, lhG;L lg/LIf0f k|ltj]bg, sfo{ ljj/0f, clwsf/ /

lhDd]jf/L, cg'udg / d"Nof+sg, hf]lvd klxrfg lg/fs/0f, jflif{s k|ult, ;+lIfKt jflif{s k|ltj]bg,

of]hgf ljj/0f h:tf lhDd]jf/Lk"0f{ kfngf u/]sf] b]lvPg . Wofg lbg'kb{5 .

2. ;jf/L rfns b/jGbL gePsf]l:yltdf ;jf/L rfns /fvL tna ?=##,))).– vr{ n]v]sf] 5 .

gu/kflnsfdf df]6/;fO{sn afx]s ;jf/L ;fwg gePsf] cj:yfdf vr{ n]Vg pko'Qm xf]Og .

3. cfO s/ P]g, @)%* cg';f/ b'O{ ;Knfo;{nfO{ ?=#,^(,))).– vr{ n]Vg !=% k|ltztn] x'g cfpg]

s/ ?=%,!&%.– / 9'jfgL !) k|ltztn] x'g] ?=@,$)).– ;d]t *,!!%.)) c;'n u/L bflvnf ug{' kg]{

b]lvPsf]5 .

4. a/a'emf/yM cfly{s sfo{lalw lgodfjnL @)^$sf] kl/R5]b ^sf] lgod %% cg';f/ gub lhG;L

dfn;fdfg nufot cGo ;/sf/L sfuhft lhDdflng] sd{rf/L ;fwf/0f tof ;?jf casf; tyf

sfof{no 5f]8L hfbf a/a'emf/t ug'{ kg]{ Joa:yf /x]sf] 5 . sfof{nodf # ufpF lasf; ;ldlt

uflePsf]df lt lgsfodf /x]sf] lhG;L ;fdfgsf] a/a'emf/y u/]sf] b]lvPg .

5. dfn ;fdfg vl/b M;fa{hlgs vl/b lgodfjnL, @)^$sf] lgod *$ cg';f/ l:js[t sfo{s|d /

vl/b of]hgf cg';f/ ?=% nfv b]lv @) nfv ?k}of nfut cg'dfg ePsf dfn;fdfg l;naGbL

b/efpkqsf cfwf/df vl/b ug]{ Joa:yf /x]sf] 5 . sDo'6/, ;f]nf/, kmlg{r/ vl/b ubf{ vl/b

of]hgf a]u/ ?=% nfvdf ga9g] u/L k6s k6s vl/b u/]sf] 5 .

6. k]lZs Mk|:t't gubL lstfj / utsf] n]vfk/LIf0f k|ltj]bgdf ut jif{sf] k]ZsL ?=##,&!,(().–

ePsf]df ?=@!,(),))).– cfly{s sfo{lalw lgodfjnL, @)^$sf] kl/R5]b ( sf] lgod && cg';f/

km5of}{6 u/L ?=!!,*!,(().– af+sL /x]sf] / of] jif{sf] k]lZs ?=!(,&$,^^^.– ;d]t ?=#!,%^,^%^.–

k]ZsL af+sL c;'n k5\of{}6 x'g'kb{5 .

7. j8fsf] ;fljs ?=!,)),%(,#@&.– jf8{df df}Hbft /x]sf]n] :yfgLo ;+lrt sf]if vftfdf bflvnf ug'{

kg]{ b]lvPsf] 5 .

8. ;fljsf] jfgfM :yflgo lgsfo ;|f]t kl/rfng tyf Joj:yfkg sfo{ljwL, @)^(-!#_!-s_ cg';f/

:yflgo lgsfosf] sf]ifsf] k"lhut /sdaf6 s'g} klg k|sf/sf] tna eQf, a}7s eQf / sd{rf/L

Pj+ /fhg}lts kbflwsf/L jf JoflQmsf] kfl/>lds ;'ljwf ;DaGwL vr{x? ug{ kfO{g] 5}g eGg]

pNn]v 5 . sd{rf/Lx?sf] tna eQf bz} vr{, b}lgs e|d0f eQf jfkt ?=(!,%#).– vr{ u/]sf]

clgoldt b]lvPsf] 5 .

9. :ofa'g ufpF

(=! :yflgo lgsfo ;|f]t kl/rfng tyf Jofj:yfkg sfo{ljwL, @)^( sf] bkmf !#-!_ s / r cg';f/

:yflgo lgsfosf] sf]ifsf] k"lhut /sdaf6 tna eQf jf /fhlglts bn tyf ltgsf eft[ ;+u7g

jf eft[ ;+3;+:yf jf JolQm cflbnfO{ s'g} klg lsl;dsf] cfly{s ;xfotf rGbf k'/:sf/ k|bfg ug{

vr{ ug{ kfO{g] 5}g eGg] pNn]v 5 . sfof{non] ljleGg # ;+:yf jf JoflQmnfO{ ?=^(,))).– cfly{s

;xfotf k|bfg lgod ;Ddt b]lvPg .

(=@ Ps ;jf/L rfnsnfO{ ?=@&,%)).– vr{n]v]sf] 5 . ;jf/L rfnssf] :jLs[t b/aGbL gePsf] tyf

;jf/L ;fwg gePsf] df]6/ ;fO{sn rfnsnfO{ ?=@&,%)).– e'QmfgL lbPsf] clgoldt b]lvof] .

(=# kmlg{r/ vl/b ;+:yfnfO{ cfly{s ;xfotf ?=$@,@@).– ljn e/kfO{ j]u/ vr{ n]v]sf] lgod ;Ddt

b]lvPg .

(=$ sfof{non] cf=j=)&#.)&$ sf] k|yd / bf];|f] rf}dfl;s cjlwsf] dfnkf]t c;'nL ?= @&,##).– sf]

@% k|ltztn] x'g cfpg] /sd ?=^,*#@.–lhNnf ;dGjo ;ldltsf] vftfdf k7fPsf] b]lvPg .

(=% sfof{non] ljn e/kfO{ j]u/ ? #%,^%).– vr{ n]v]sf]df kfO{of] .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=@ nfv ## nfv &@ xhf/ s'n a]?h" /x]sf]df n]vfk/LIf0f

k|ltj]bg pknAw u/fPkl5 ?=(* nfv $% xhf/ km5\of}6 u/L ?=! s/f]8 #% nfv @& xhf/ afFsL

/x]sf] 5 . ;f]dWo] c;'n ug'kg]{ ?=* xhf/ lgoldt ug'{kg]{ ?=! s/f]8 # nfv ^# xhf/ / k]ZsL ?=

#! nfv %^ xhf/ /x]sf] 5 .



ef]6vf]nf ufpFkflnsf


utsf] ?=!% nfv / of] jif{sf] cfo ?=$ s/f]8 &( nfv %( xhf/ ;d]t ?=$ s/f]8 ($ nfv %(

xhf/ cfo eO{ ?=$ s/f]8 #% nfv (* xhf/ vr{ u/L ?=%* nfv ^! xhf/ df}Hbft /x]sf] 5 . ;f]

sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g\M

1. sfg"gsf] kfngfM vl/b O{sfO, vl/b of]hgf, lhG;L lg/LIf0f, lg/LIf0f, ;fdfgx?sf] d"No, sfo{

ljj/0f, clwsf/ / lhDd]jf/L, cg'udg tyf d"NofÍg, hf]lvd lg/fs/0f, cfGtl/s n]vfk/LIf0f .

2. a/a'emf/yM cfly{s sfo{lalw lgodfjnL @)^$sf] kl/R5]b ^sf] lgod %% cg';f/ gub lhG;L

dfn;fdfg nufot cGo ;/sf/L sfuhft lhddflng] sd{rf/L ;fwf/0f tyf ;?jf casf; tyf

sfof{no 5f]8L hfFbf a/a'emf/t ug'{ kg]{ Joa:yf /x]sf] 5 . ;fljs # ;dflxt lgsfo lhG;L


3. ;fdfg vl/b M ;fa{hlgs vl/b lgodfjnL @)^$sf] lgod *$ cg';f/ l:js[t sfo{s|d / vl/b


b/efpkqsf cfwf/df vl/b ug]{ Joa:yf /x]sf] 5 . sDo'6/, ;f]nf/, kmlg{r/ ;fdfg vl/b ubf{

vl/b of]hgf a]u/ ?=% nfvdf ga9g] u/L k6s k6s vl/b u/]sf] 5 . ljwL k|s[of ckgfO{

k|lt:kwf{Tds tl/sfaf6 ;fdfg vl/b ug'{ kg]{df l;w} vl/b u/]sf] lgod;DDft b]lvPg .

4. ;fdflhs ;'/Iff ;'wf/M lh;;af6 ?=(&,%$,$)).– ;fdflhs ;'/Iff eQftkm{ ?=((,%),$)).–=

vr{ b]vfPsf] 5 . lh;;df /x]sf] k]ZsL afFsL ?=%),*#,@)).– ;a} vr{ b]vfPsf] lgod;DDft

b]lVfPg .

5. k]ZsLM cfly{s sfo{lalw lgodfjnL @)^$sf] kl/R5]b & sf] lgod && cg';f/ utsf] n]vfk/LIf0f

k|ltj]bg / a}s gubL lstfasf] clen]v cg';f/ ;fljs # ;dflxt lgsfosf] gePsf] k]ZsL afFsL

?=!#,(^,$)).– c;'n km5\of}6 x'g' kg]{ b]lvG5 .

6. cfly{s sfo{lalw lgodfjnL @)^$sf] kl/R5]b & sf] lgod && cg';f/ @ sd{rf/Lsf] afFsL k]lZs

?=!))!*()).– c;'n km5\of}6 x'g'kg]{ b]lvG5 .

7. ;flassf] r]k'jfM

afnaflnsf sfo{qmdsf] ?=%),))).– e'QmfgL vr{ n]v]sf] 5 . ljleGg ;fdfgx? vl/b

?=!$,*&).)) u/L ljn e/kfO{ k]z u/]sf] 5 . afFsL ?=#%,!#).))sf] ljn e/kfO{ a]u/ e'QmfgL

vr{ n]v]sf]n] c;'n x'g' kb{5 .

Ps z}lIfs ;+:yfsf] v]nd}bfg lgdf{0f sfo{df ?=!,%),))).– vr{ n]v]sf] 5 . k]ZsL ?=&%,))).–

km5\of}{6=u/L afFsL ?=&%,))).– e'QmfgL lb+bf k|fljlwsaf6 sfo{ ;DkGg k|ltj]bg a]u/ vr{

n]v]sf] kfO{of] .

sl§ u/]sf] s/ ?=%,^$).– /fhZj bflvnf gu/]sf]n] bflvnf ug'{kg]{ b]lvG5 .

sl§ u/]sf] s/ ?=$,$*(.– /fhZj bflvnf gePsf]n] blvnf u/L k|df0f k]z x'g'kb{5 .

8. ;flassf] xl6ofM ;fj{hlgs vl/b lgodfjln, @)^$sf] *%-$_ cg';f/ df}h'bf ;F'lrdf /x]sf

cfk"t{s kmd{x?af6 # -tLg j6f_ b/efpkq lnO{ vl/b ug'{kb{5 . odfxf df]6/;fO{sn ?=

@,$(,()).– df vl/b u/]sf] 5 . ;f]e}m vl/b u/]sf] kfO{Psf]n] clgoldt b]lvPsf] 5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=! s/f]8 ^^ nfv @) xhf/ s'n a]?h" /x]sf] dWo] c;"n ug'kg]{ ?=#% xhf/,

lgoldt ug'{kg]{ ?=%! nfv &) xhf/ / k]ZsL ?=! s/f]8 !$ nfv !% xhf/ /x]sf] 5 .

lrlrnf ufpFkflnsf




ut jif{sf] df}Hbft ?=# nfv % xhf/ / of] jif{sf] cfo ?=# s/f]8 & nfv (! xhf/ ;d]t ?=#

s/f]8 !) nfv (^ xhf/ cfo eO{ ?=@ s/f]8 %& nfv $( xhf/ vr{ u/L ?=%# nfv $& xhf/ df}Hbft

/x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g M

1. cfGtl/s n]vfk/LIf0f M cfly{s sfo{lalw lgodfjnL, @)^$ sf] lgod (^ df ;DalGwt sf]if tyf

n]vf lgoGqs sfof{noaf6 cfGtl/s n]vfk/LIf0f u/fpg'kg]{ Joj:yf 5 . /fh:j, w/f}6L,

ljlgof]hgsf] cfo Joo / k|rlnt sfg'gadf]lhd v8f ePsf] sfo{ ;~rfng jf cGo ;fj{hlgs

sf]ifsf] cfGtl/s n]vfk/LIf0f ePsf] 5}g .

2. vl/b M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod *%-$_ df kRrL; xhf/ ?k}ofeGbf a9L

/sdsf] ;f]em} vl/b ubf{ df}h'bf ;'rLdf /x]sf sDtLdf tLgj6f cfk"lt{stf{, lgdf{0f Joj;foL, af6

lnlvt?kdf b/efpkq jf k|:tfj dfu u/L vl/b ug'{kg]{ Joj:yf 5 . Ps cfk"t{saf6

?=@,#$,()).)) sf] !%) l;=l;= df]6/;fO{sn vl/b ubf{ k|:tfj dfu a]u/ ;f]em} vl/b u/]sf]

b]lvPsf] 5 . k|lt:kwf{ u/fO{ vl/b ug'{kb{5 .

3. a/a'emf/y gu/]sf] M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] kl/R5]b ^sf] lgod %% cg';f/ gub

lhG;L dfn;fdfg nufot cGo ;/sf/L sfuhft lhDdf lng] sd{rf/L ;fwf/0f tyf ;?jf,

casf; tyf sfof{no 5f]8L hfFbf a/a'emf/t ug'{kg]{ Joa:yf 5 . ;dflxt ePsf] lgsfodf lhG;L


4. ;fdfg vl/b M ;fa{hlgs vl/b lgodfjnL,@)^$ sf] lgod *$ cg';f/ l:js[t sfo{s|d /vl/b

of]hgf cg';f/ ?=% nfv b]lv @) nfv ?k}of nfut cg'dfg ePsf dfn;fdfg k|lt:kwf{ u/L

vl/b ug]{ Joa:yf /x]sf] 5 . sDo'6/, ;f]nf/, kmlg{r/ nufotsf ;fdfg vl/b ubf{ vl/b of]hgf

gagfO{ ?=% nfvdf ga9g] u/L k6s k6s vl/b u/]sf] 5 . k|To]saf6 k|lt:kwf{Tds ljlwaf6

vl/b ug'{ kg]{df l;w} vl/b u/]sf] lgod ;DDft b]lvPg .

5. k]ZsL M cfly{s sfo{ljlw lgodfjnL, @)^$ df k]ZsL km5\of}6 ug]{ ;DaGwL Joj:yf 5 . sfof{non]

ljleGg # JolQmsf] gfddf /x]sf]df ?=!@%))).— k]ZsL afFsL x'bfF km5\of}{6 ug'{kb{5 .

6. cg'udg M Psn dlxnfsf] % hgfnfO{ ?=@*,))).– gub vr{ n]v]sf] 5 . cg'udg u/]sf] b]lvPg .

7. dfnkf]t p7\tL M dfnkf]t c;'nL ?=(#,#*&.– sf] @% k|ltztn] x'g] ?=@#,#$&.– lh;;df k7fpg'

kg]{df k7fPsf] b]lvPg .

8. km/s vr{ M rfn' cg'bfg ?=@%,^@,&*).– / kF'lhut ?=#,^#,@)).– cg'bfg k|fKt u/L rfn'

?=^,!$,)@*.– / k'FhLut ?=!*,)),#)%.)– vr{ u/]sf]n] ?=!$,#&,!)%.– rfn'sf] ah]6 k"Flhutdf

nlu clgldt vr{ u/]sf] kfOof] .

9. cGo vr{ M cGo ljifout lgsfodf df}nf] k"hfsf] ?=!),))).– vr{ n]v]sf] 5 . :jLs[t ah]6leq

a]Un} cl:tTj /x]sf] k|x/L ;'/Iff lgsfon] ?=!),))).– clgoldt vr{ n]v]sf] b]lvof] .


e/kfO{;lxt n]vf /fVg'kg]{ Joj:yf 5 . ;]jf / ;xeflutfd"ns ;lxt # sfo{qmddf lan e/kfO{

a]u/ ?=!*,))).– sf] vr{ n]v]sf] kfO{of] .

11. /sd lk|mh Mcfly{s sfo{lalw lgodfjln, @)^$sf] lgod ## cg';f/ vr{ geO{ afFsL /x]sf] /sd

lk|mh ug'{ kg]{ Joa:yf 5 . ut jif{sf] ?=&^,%#&.– of] jif{sf] cfo ?=$*,!#,^$@.– ;d]t

?=$*,(),!&(.– cfo u/L ?=#*,@%,%##.– vr{ u/L afFsL ?= $!,^)).– lh;;df lkmtf{ u/]sf] /

?=!),@#,)$^.– :yflgo ;l~rt sf]ifdf x:tfGt/0f u/]sf] 5 . afFls s]Gb|Lo ;l~rt sf]ifdf bflvnf

ug'{kb{5 .

12. clu|d cfos/ M cfos/ P]g, @)%* cg';f/ !=% k|ltzt clu|d cfos/ s6\6L ug'{kg]{ Joj:yf 5 .

df]6/ ;fO{sn vl/b ?=@,)&&*^.– sf] ?=#!!&.– clu|d cfos/ s§f gul/Psf]n] s/ c;'nL u/L

bflvnf ul/g'kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=!& nfv !( xhf/ s'n a]?h" /x]sf dWo] c;'n ug'kg]{ # xhf/ lgoldt

ug'{kg]{ ?=!% nfv (! xhf/ / k]ZsL ?=! nfv @% xhf/ /x]sf] 5 .



dsfn' ufpFkflnsf


ut jif{sf] df}Hbft ?=@@ nfv / of] jif{sf] cfo ?=^ s/f]8 #( nfv &) xhf/ ;d]t ?=^ s/f]8

^! nfv &) xhf/ cfo eO{ ?=% s/f]8 (* nfv !^ xhf/ vr{ u/L ? ^# nfv %$ xhf/ df}Hbft /x]sf]

5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g M

1. sfg"gL kfngfM vl/b O{sfO, lhG;L lg/LIf0f, lg/LIf0f, ;fdfgx?sf] d"No, cfGtl/s n]vfk/LIf0f

h:tf ultljlwdf lhDd]jf/L k'/f x'g g;s]sf]n] ljz]if Wofg lbg'kb{5 .

2. ef8f s/M cfo s/ P]g, @)%* df 9'jfgL ef8fdf !) k|ltzt 9'jfgL s/ s§L ug'{kg]{ Joj:yf 5 .

?=$,&$,&&$.– kmlg{r/ vl/b u/]sf]df Ps cfk"{tsnfO{ ?=^%,))).– vr{ n]Vbf s/ ?=^,%)).–

bflvnf x'g'kb{5 .

3. ;fdflhs ;'/Iff ;'ljwfM lh=;=;=af6 ?=!,@(,@!,^)).– ;fdflhs ;'/Iff ?=!,@(,@!,^)).– k|fKt

u/L vr{ u/]sf] 5 . ;f] /sddWo] ljt/0f geO{ afFsL bflvnf / vr{ 5'6\ofPsf] 5}g . k]ZsL afFsL

?=^&,%),$)).– /x]sf]df ;a} /sd vr{ b]vfPsf] lgod;DDft b]lVfPg .

4. k]ZsLM ;fljs ofkm" ;lxt $ lgsfosf] a}+s gubL lstfjsf] clen]v cg';f/ k]ZsL afFsL /x]sf] /

k]lZs n]h/ k]z gx'+bf olsg u/L ?=*#,@%,@)).– km5f}{6 ug'{kg]{ b]lvPsf] 5 . rfn' tkm{

?=^!,^),))).– k]ZsL b]vfPsf]df gfd gfd];L Plsg u/L k]ZsL km5f}{6 x'g'kg]{ b]lvG5 .

5. a/a'emf/yM cfly{s sfo{ljlw lgodfjnL, @)^$sf] kl/R5]b ^sf] lgod %% cg';f/ gub lhG;L

dfn;fdfg nufot cGo ;/sf/L sfuhft lhDDfflng] sd{rf/L;?jf,cjsf; tyf sfof{no 5f]8L

hfbfF a/a'emf/y ug'{kg]{ Joj:yf /x]sf] 5 . ;dflxt ePsf lgsfosf] lhG;L ;fdfgsf] a/a'emf/y

u/]sf] b]lvPg .

6. ;fdfg vl/b M ;fj{hlgs vl/b lgodfjnL, @)^$sf] lgod *$ cg';f/ l:js[t sfo{s|d /

vl/b of]hgf cg';f/ ?=% nfv b]lv @) nfv ?k}of nfut cg'dfg ePsf dfn;fdfg l;naGbL

b/efpkqsf cfwf/df vl/b ug]{ Joa:yf /x]sf] 5 . sDo'6/, ;f]nf/, kmlg{r/ nufotsf ;fdfg

vl/b ubf{ vl/b of]hgf ?=% nfvdf ga9g] u/L k6s k6s vl/b u/]sf] 5 . lgoddf Joa:yf

ePadf]lhdsf] k|s[of ckgfO{ k|lt:kwf{Tds tl/sfaf6 ;fdfg vl/b ug'{ kg]{df l;w} vl/b u/]sf]

lgod ;DDft b]lvPg .

7. ;fljssf] kflye/fM :yfgLo lgsfo cfly{s k|zf;g lgdofjnL, @)^$ sf] lgod ( df ljn e/kfO{

;lxtsf] ;\:tf /fVg' kg]{ Joj:yf 5 . kf]v/L ;+/If0fdf ?=#),))).Y, v]ns'bdf ?=#),))).Y,

hghfltdf ?=$),))).Y, s/sl§ ?=!@,@@%.– bflvnf k|df0f, lhDd]jf/L k]ZsL .

8. ;fljs ofkm",ufpF ljsf; ;ldlt

*=!= d'cAhf jfkt ?=@,%),))).– vr{ n]v]sf] 5 . sfo{s|d a]u/sf] sfddf ljn e/kfO{ a]u/ vr{

n]v]sf] kfO{of] .

*=@= :yfgLo lgsfo ;|f]t kl/rfng tyf Jojf:yfkg sfo{ljlw, @)^( bkmf !#-3_ cg';f/ :yfgLo

lgsfosf] sf]ifsf] k"FhLut /sdaf6 sfof{no pNn]v 5 . tTsfnLg k|wfgdGqL nfO{ ljleGg dfusf]

1fkg kq a'emfpFbf ?=!,)),))).– vr{ n]v]sf]n] lgoldt b]lvPg .

*=#= cfos/ P]g, @)%* cg';f/ Ifdtf ljsf;df & sd{rf/LnfO{ ?=!,))).– sf b/n] ?=&,))).– vr{

n]v]sf]df ?=&,))).– sf] !% k|ltztn] x'g cfpg] ?=!,)%).– c;'n u/L bflvnf ug'{ kb{5 .

*=$ ;fdflhs ;'/Iff ;'ljwf ?=(,#@,))).– lgsf;f ?=(,$#,@)).– vr{ ePsf]n] ?= !!,@)).– n] a9L

vr{ cfGtl/s sf]ifaf6 Joxf]/]sf] clgoldt b]lvPsf] 5 .

9. ;fljssf] g'd ufpF ljsf; ;ldlt

(=! ;fa{hlgs vl/b lgodfjnL, @)^$sf] *%-$_ cg';f/ df}h'bf ;'lrdf ;'lrs[t ePsf btf{jfnf

kmd{x?af6 # -tLg_ j6f b/efpkq lnO{ vl/b ug'{ kg]{ Joj:yf 5 .

(=@= ljleGg ;dodf stf u/]sf] s/ ?=#)).– bflvnf ug{ afFsL /x]sf]n] /fhZjdf bflvnf ug'{kb{5 .

(=#= dfnkf]t c;"nL ?=%@,%#@.– sf] @% k|ltztn] x'g] ?=!#,###.– k7fpg' kg]{df k7fPsf] b]lvPg .

10. ;fljssf] dsfn' ufpF ljsf; ;ldlt

!)=! Ps ;'/Iff lgsfosf] df}nf] k"Fhfsf] nflu ?=&,%,)).– vr{ n]v]sf] 5 . :jLs[t ah]6af6 a]Un}

cl:tTjsf] vr{ clgoldt b]lvPsf] 5 .

!)=@ cfos/ P]g,@)%* adf]lhd s/ stf ug'kg]{ Joj:yf 5 . df]6/ ;fO{sn vl/bsf] ?= @,)&,&*^.–

clu|d s/ !=% k|ltztn] x'g] ?=#,!!&.– s§f ug'{kg]{df s§f ePsf] b]lvPg . ;f] c;'n x'g'kg]{

b]lvG5 .



11. ;fljssf] kfjfvf]nf ufpF ljsf; ;ldlt

!!=! ;fa{hlgs vl/b lgodfjnL, @)^$sf] lgod *%-$_ adf]lhd df}h'bf ;"lrdf /x]sf cfk"t{sn] Ps

df]6/;fO{sn ?=@,#$,()).– df vl/b u/]sf] 5 . kmd{x?af6 # -tLg j6f_ b/efpkq lnO{ vl/b

ug'{ kg]{df ;f]e}m vl/b u/]sf] kfO{Psf]n] clglodt b]lvPg .

!!=@ :yfgLo lgsfof ;|f]t kl/rfng tyf Joj:yfkg sfof{ljlw, @)^(, -!#_ -!_ r cg';f/ :yfgLo

lgsfosf] sf]ifsf] k"FhLut /sdaf6 /fhg}lts bn tyf ltgsf eft[ jf eu]gL ;+u7g ;+3;+:yf jf

JolQmnfO{ s'g} klg lsl;dsf] cfly{s ;xfotf, rGbf h:tf ljifodf vr{ ug{ kfOg] 5}g eGg]

pNn]v 5 . sfof{non] ljleGg @ /fhg}lts bn tyf ltgsf eft[ ;+u7gnfO{ ?=$,))).– k"FhLut

cfly{s ;xfotf k|bfg u/]sf]n] clgoldt b]lvPsf] 5 .

!!=# :yfgLo lgsfof ;|f]t kl/rfng tyf Joj:yfkg sfof{ljlw, @)^( bkmf #)-@_ cg';f/ ;xeflutfsf]

dfkb08 tof/ ubf{ cfof]hgfsf] k|s[lt, cfof]hgf :yn, pkef]Qmfsf] Ifdtf / :yfgLo lgsfon]

canDjg u/]sf] lgtLsf] clwgdf /xL ufpF ljsf; ;ldlts]f xsdf !) k|ltztdfdf sd gx'g] u/L

gub, >d jf :yfgLo ;fdfu|L lgwf{/0f ug'{kg]{ 5 eGg] pNn]v 5 . sfof{non] b]xfosf uf]=ef=g+= /

ldltaf6 ?=$,^&#.– cfjfk'n of]hgf dd{tsf] sfd ubf{ pkef]QmfnfO{ a9L e'QmfgL ePsf] 5 .

!!=$ dfnkf]t c;"nL ?=#$,&&@.– sf] @% k|ltztn] x'g] ?=*,^!*.– lh=;=;=df k7fpg' kg]{df k7fPsf]

b]lvPg .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=! s/f]8 ## nfv #! xhf/ s'n a]?h" /x]sf] dWo] c;'n ug'kg]{ ?=@&

xhf/, lgoldt ug'{kg]{ ?=&! nfv $$ xhf/ / k]ZsL ?=^! nfv ^) xhf/ /x]sf] 5 .



;efkf]v/L ufpFkflnsf


utsf] ?=%% nfv !( xhf/ / of] jif{sf] cfo ?=# s/f]8 *! nfv () xhf/ ;d]t ?=$ s/f]8 #&

nfv ( xhf/ cfo eO{ ?=# s/f]8 &% nfv *# xhf/ vr{ u/L ?=^! nfv @^ xhf/ df}Hbft /x]sf] 5 . ;f]

sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5 M

1. sfg"gsf] kfngfM vl/b OsfO{, vl/b of]hgf, lhG;L lg/LIf0f, ;fdgsf] d"No, sfo{ ljj/0f, clwsf/

lhDd]jf/L, cg'udg tyf d"Nofsg, ;Defljt hf]lvdx? klxrfg, hf]lvd lg/fs/0f, cfGtl/s

n]vfk/LIf0f .

2. a/a'emf/yM cfly{s sfo{lalw lgodfjnL, @)^$ sf] kl/R5]b ^sf] lgod %% cg';f/ gub

lhG;L dfn;fdfg nufot cGo ;/sf/L sfuhft lhddflng] sd{rf/L ;fwf/0f tyf ;?jf

casf; tyf sfof{no 5f]8L hfFbf a/a'emf/t ug'{ kg]{ Joa:yf /x]sf] 5 . ;fljs @ lgsfo lhG;L


3. dfn;fdfgM ;fa{hlgs vl/b lgodfjnL @)^$sf] lgod *$ cg';f/ l:js[t sfo{s|d / vl/b


b/efpkqsf cfwf/df vl/b ug]{ Joa:yf /x]sf] 5 . sDo'6/, ;f]nf/,kmlg{r/ nufotsf ;fdfg

vl/b ubf{ vl/b of]hgf a]u/ ?=% nfvdf ga9g] u/L k6s k6s vl/b u/]sf] 5 . ljwL ckgfO{

k|lt:kwf{Tds l/sfaf6 ;fdfg vl/b ug'{ kg]{df l;w} vl/b u/]sf] lgod;DDft b]lvPg .

4. k]ZsL afFsL M cfly{s sfo{lalw lgodfjnL @)^$ sf] lgod && cg';f/ k|:t't a}+s gubL lstfjsf]

clen]v cg';f/?=!&!*)%).— k]ZsL / ?=!^!%)(!.— k5\of}{6 u/L ?=!,)@,(%(.– k]ZsL afsL

/x]sf]df o; aif{ ?=@^,)^,))).– yk u/L s'n afFsL ?=@&,)*,(%(.– b]lvPsf] 5 . k]ZsLsf]

gfdgfd];L gv'n'sf] / k]ZsL n]h/ g/fv]sf]n] gfdgfd];L olsg u/L c;'n km5of}{6 ug'{kg]{ b]lvG5 .

5. ;fdflhs ;'/Iff ;'ljwfM lh=;=;=af6 ?=!,!),$%,))).– of] jif{ k|fKt ?=!,!),$%,))).– of] txn]

;a} vr{ b]vfPsf] 5 . ljt/0f geO{ afsL /x]sf] ?=%%,#!,$)).– b]lvPsf]df of] txn] ;a} vr{

b]vfpg' lgod;DDft b]lVfPg .

6. ;fljssf] w"k' ufpF ljsf; ;ldlt

cfos/ P]g @)%*, adf]lhd d]zLg/L ;fdfgdf ?=@,#$,()).)) df]6/;fOsn vl/b u/]sf] 5 . ?=

@,)&,*&^.– sf] !=% k|ltztn] x'g cfpg] clu|d s/ ?= #,!!(.)) c;'n u/L bflvnf ug'{kg]{df

hDdf u/]sf] b]lvPg .

;fd'bflos ejg lgdf{0fdf ?=!,%),))).)) k]ZsL km5\of}5 u/L ?=!,@(,))).)) ;d]t

?=@,&(,))).)) vr{ n]v]sf] 5 . gfkL tyf sfo{ ;DkGg k|ltj]bg a]u/ vr{ n]v]sf] clgoldt

b]lvPsf] 5 .

sl§ u/]sf] s/ ?=#,#$%.)) /fhZj vftfdf bflvnf ug'{kg]{df blvnf u/]sf] gb]lvPsf]n] ;f] /fhZj

vftfdf bflvnf x'g'kb{5 .

sl§ u/]sf] s/ ?=%,!)(.)) /fhZj bflvnf ug'{kg]{df bflvnf gu/]sf]n] ;f] s/ bflvnf x'g'kb{5 .

7. ;fljssf] afx«la;] ufpF ljsf; ;ldlt

&=! :yfgLo lgsfof ;|f]t kl/rfng tyf Joj:yfkg sfof{ljlw @)^(, -!#_ -!_ r cg';f/ :yfgLo

lgsfosf] sf]ifsf] k"FhLut /sdaf6 /fhg}lts bn tyf ltgsf eft[ jf eu]gL ;+u7g ;+3;+:yf jf

JolQmnfO{ s'g} klg lsl;dsf] cfly{s ;xfotf, rGbf h:tf ljifodf vr{ ug{ kfOg] 5}g

eGg] pNn]v 5 . sfof{non] /fhg}lts bn tyf ltgsf eft[ ;+u7gnfO{ cfly{s ;xfotf k|bfg

u/]sf]n] clgoldt b]lvPsf] 5 .

&=@ dfnkf]t c;"nL ?= @&,))).– sf] @% k|ltztn] x'g] ?=^,&%).– lh;; k7fpg' kg]{df k7fPsf]

b]lvPg .

&=# cfos/ P]g @)%*, adf]lhd Ps ;Knfo;{nfO{ ?=%@,))).– vr{ n]lv e'QmfgL u/]sf]df !=%

k|ltztn] x'g cfpg] s/ ?=##).– c;'n u/L bflvnf ug'{kb{5 .

&=$ sl§ u/]sf] s/ ?=%,)^!.– /fhZj bflvnf gePsf]n] bflvnf ug'{kg]{ b]lvG5 .

&=% jflif{s ;ldIff uf]i7L ?=@*,^^%.– vr{ n]v]sf]df ljn e/kfO{ a]u/ vr{ n]v]sf]n] clgoldt

b]lvPsf] 5 .

&=^ sl§ u/]sf] s/ ?= #)(.– /fhZj bflvnf ug'{kg]{ bflvnf u/]sf] b]lvPg .

&=* Ps JolQmnfO{ ?=$&,%)).– e'QmfgL lbPsf]df ?= @#,%)).– sf]dfq ljnekfO{ ;+nUg u/L

?=@$))).– ljn e/kfO{ a]u/ vr{ n]v]sfn] lhDd]jf/ sd{rf/L af6 c;'n x'g' kb{5 .



&=( sl§ u/]sf] s/ ?=@,&!).– /fhZj bflvnf ug'{kg]{df bflvnf gu/]sf]n] bflvnf ug'{kg]{ b]lvG5 .

8. ;fljssf] ;efkf]v/L ufpF ljsf; ;ldlt

*=! ;'/Iff rf}sLnfO{ k"Fhfsf] ?=%,))).– efG;f 3/ dd{t ?=!),))).– ;d]t ?=!%))).– vr{ n]v]sf]

5 . :jLs[t ah]6af6 cGo lgsfosf] vr{ u/]sf]n]]] clgoldt vr{ u/]sf] kfO{of] .

*=@ df]6/;fO{sn rfns :jLs[t b/aGbL gePsf] ;jf/Lrfns lgo'QmL u/L df]6/ ;fO{sn rfns Ps

JolQmnfO{ ?=@&,%)).– vr{ n]v]sf]n] l:js[t sfo{s|d gx'bf clgoldt b]lvPsf] 5 .

*=# hghflt ;+u|xfno ejg pkef]QmfnfO{ ?=@,)),))).– sf] k]ZsL km5\of}{6 u/L ?=*#,))).–;d]t

?=@,*#,))).– vr{ n]v]sf] 5 . k|fljlwsaf6 d"NofÍg k|ltj]bg tyf sfo{ ;DkGg k|ltj]bg a]u/

vr{ n]v]sf] 5 .

*=$ sl§ u/]sf] s/ ?=%,!&$.– /fhZj bflvnf ug'{kg]{df bflvnf gx'+bf ;DjlGwt /fhZj bflvnf

x'g'kg]{ b]lvG5 .

*=% dfnkf]t c;"nL ?=!,#@,%)#.– sf] @% k|ltztn] x'g] ?=##,!@%.– lh;;df k7fpg' kg]{df k7fPsf]

b]lvPg .

*=^ ljleGg $ sfo{sf] ljn e/kfO{ a]u/ ?=^!,&^#.– vr{ n]v]sf]n] lan ekfO{ k]z x'g' kb{5 .

*=& cfos/ P]g, @)%*, adf]lhd ;fj{hlgs ;'g'jfO{df ?=@%,))).– vr{ n]Vbf Ps kqsf/nfO{

;Demf}tfsf ?=@%,))).– sf] !% k|ltztn]] x'g cfpg] s/ ?=#,&%).– c;'n u/L /fhZj bflvnf x'g'

kg]{ b]lvG5 .

(=* sl§ u/]sf] s/ ?=@,*%).– /fhZj bflvnf gu/]sf]n] blvnf u/L k|df0f k]z x'g'kb{5 .

(=( lan e/kfO{ a]u/ ?=%$%^&.– vr{ n]v]sf]n ;DjlGwt sd{rf/Laf6 c;'n x'g' kg]{ b]lvG5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=*( nfv *) xhf/ s'n a]?h" /x]sf] dWo] c;'n ug'kg]{ ?=#$ xhf/,

lgoldt ug'{kg]{ ?=^# nfv $) xhf/ / k]ZsL ?=@^ nfv ^ xhf/ /x]sf] 5 .



l;lnrf]Ë ufpFkflnsf


utsf] ?=^^ nfv @) xhf/ / of] jif{sf] cfo ?=^ s/f]8 $$ nfv ^% xhf/ ;d]t ?=& s/f]8 !)

nfv *% xhf/ cfo eO{ ?=^ s/f]8 %( nfv $^ xhf/ vr{ eO{ ?=%! nfv #( xhf/ df}Hbft /x]sf] 5 .

;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g\M

1. sfg"gsf] kfngf M vl/b O{sfO, vl/b of]hgf, lhG;L lg/LIf0f, lg/LIf0f, ;fdfgx?sf] d"No, cfGtl/s

n]vfk/LIf0f .

2. k|:t't a}+s gubL lstfa / ;fljssf lgsfo % sf] k]ZsL afFsL ?=$&,)$^&*.– dWo]

?=$$,($,^&*.– km5\of}{6 eO{ afFsL ?=@,!),))).– lhDd]jf/L ;f/]sf] b]lvPg .

3. k|:t't a}+s gubL lstfa cg';f/ ;fljs lgsfosf] ut ljut jif{b]lv k]ZsL afFsL ?=@^,@)).– a}+s

gubL lstfadf lhDd]jf/L ;f/]sf] b]lvPg .

4. k|:t't a}+s gubL lstfasf] clen]v cg';f/ ;fljssf lgsfosf] ?=!,%#,@(%.– s/ s§L u/]sf]df

?=!,#&,^^&.– /fhZj bflvnf eO{ afFsL ?=!%,^@*.– /fhZj bflvnf ug'{kg]{ df bflvnf u/]sf]

b]lvPg .

5. a/ a'emf/y Mcfly{s sfo{lalw lgodfjnL @)^$sf] kl/R5]b ^sf] lgod %% cg';f/ gub lhG;L

dfn;fdfg nufot cGo ;/sf/L sfuhft lhddflng] sd{rf/L ;fwf/0f tyf ;?jf casf; tyf

sfof{no 5f]8L hfbf a/a'emf/t ug'{ kg]{ Joa:yf /x]sf] 5 . ;fljs $ lgsfodf ;dflxt x'+bf

lhG;L ;fdfgsf] a/a'emf/y u/]sf] b]lvPg .

6. dfn ;fdfg M ;fa{hlgs vl/b lgodfjnL, @)^$sf] lgod *$ cg';f/ l:js[t sfo{s|d / vl/b


b/efpkqsf cfwf/df vl/b ug]{ Joa:yf /x]sf] 5 . sDo'6/, ;f]nf/, kmlg{r/ nufotsf;fdfg

vl/b ubf{ vl/b of]hgf a]u/ ?=% nfvdf ga9g] u/L k6s k6s vl/b u/]sf] 5 . lgoddf

Joa:yf ePadf]lhdsf] ljwL ckgfO{ k|lt:kwf{Tds tl/sfaf6 ;fdfg vl/b ug'{ kg]{df l;w} vl/b

u/]sf] lgod ;DDft b]lvPg .

7. ;fdflhs ;'/Iff ;'ljwf M lh;;sf] ?=!,)&,%$,$)).– ;fdflhs ;'/Iff eQftkm{ k|fKt

?=!,)&,%$,$)).–=;a} vr{ b]vfPsf] 5 . ;f]xL /sddWo] lat/0f geO{ afsL /x]sf] bflvnf / vr{

km/s u/]sf] 5}g . lh;;sf] k]ZsL afFsL ?=%!,@(,^)).– /x]sf]df ufpFkflnsfn] ;a} /sd vr{

b]vfPsf] lgod ;DDft b]lVfPg .

8. ;fljssf] dfËt]jf M ;fa{hlgs vl/b lgodfjnL @)^$sf] lgod *% -$_ adf]lhd df}h'bf ;"lrdf

/x]sf slDtdf # j6f cfk"lt{stf{ ;+u b/efpkq lnO{ vl/b ug'{kb{5 . Ps df]6/;fO{sn

?=@,#$,()).– df vl/b u/]sf] 5 . ;f]e}m vl/b u/]sf] kfO{Psf]n] clgoldt b]lvPsf] 5 .

9. ;fljssf] l;;'jfvf]n fM ;fa{hlgs vl/b lgodfjnL, @)^$ sf] lgod*%-$_ cg';f/df}h'bf ;'lrdf

;'lrs[tkmd{x?af6 # -tLg j6f_ b/efpkq vl/b ug'{kb{5 . Ps df]6/;fO{sn ?=@,#$,()).– df

vl/b u/]sf] 5 . ;f]e}m vl/b u/]sf]]n] clglodt b]lvPsf] 5 .

10. ;fljssf] tfDs' M ;fa{hlgs vl/b lgodfjnL,@)^$ sf] lgod *%-$_ cg';f/ df}h'bf ;F'lrdf

/x]sf kmd{x?af6 # -tLg j6f_ b/efpkq lnO{ vl/b ug'{kb{5 . Ps df]6/;fO{sn ?=@,#$,()).– df

vl/b u/]sf] 5 . ;f]e}m vl/b u/]sf]n] clgoldt b]vG5 .

11. ;fljssf] jfnfM ;fa{hlgs vl/b lgodfjnL,@)^$ sf] lgod *%-$_ cg';f/ df}h'bf ;F'lrdf /x]sf

kmd{x?af6 # -tLg j6f_ b/efpkq lnO{ vl/b ug'{kb{5 . Ps df]6/;fO{sn ?=@,#$,()).– df vl/b

u/]sf] 5 . ;f]e}m vl/b u/]sf]n] clgoldt b]vG5 . ;f]e}m vl/b u/]sf] kfO{Psf]n] clglodt b]lvPsf]

5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=%# nfv *@ xhf/ s'n a]?h" /x]sf] dWo] c;'n ug'kg]{ ?=!^ xhf/ lgoldt

ug'{kg]{ ?=%# nfv ^^ xhf/ /x]sf] 5 .

:yfgLo tx n]vf/LIf0f k|ltj]bg, k|b]z g++= !, ef]hk'/


ef]hk'/ gu/kflnsf


ut aif{sf] ?=** nfv $# xhf/ / of] aif{sf] cfo ?=!% s/f]8 @^ nfv # xhf/ u/L hDdf ?= !^

s/f]8 !$ nfv $^ xhf/ cfo eO{ ?= !@ s/f]8 ^& nfv $@ xhf/ vr{ u/L ?=# s/f]8 $& nfv $ xhf/

afFsL /x]sf] 5 . ;f] cfly{s sf/f]af/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/fx? b]xfo 5g\ .

1. 36L df}Hbft M :yfgLo lgsfo cfly{s k|zf;fg lgodfjnL @)^$ sf] lgod @! Dff tf]lsPsf] 9fFrfdf

cfly{s ljj/0f tof/ u/L cfDbfgL vr{ cBfjlw u/L cfosf] k|s[lt cg';f/ clen]v /fVg' kg]{ Joj:yf

5 . :yfgLo txn] ut aif{sf] ?=92,47,225.– afsL eO{ ?=*),)!,%!@.– dfq df}Hbft ;f/]sf]n]

?=!@,$%,&!#.– 36L ;f/]sf] /sd af+wL lx;fa ldnfg ug'{kb{5 .

2. Vfl/b M cfly{s sfo{lalw lgodfjnL @)^$ sf] lgod * df ?= !) nfv eGbf dflysf] vl/b ubf{

af]nkq cfXjfg ug'{ kg]{ Joj:yf 5 . :yfgLo txn] ?=#@,)),))).– sf] kmlg{r/ tyf lkmSr{;, ;jf/L

;fwg, d]lzg/L cf}hf/ vl/b u/L af]nkq4/f vl/b ug'{ kg]{df 6'qmf u/L ;f]em} vl/b u/]sf]n] vl/b

k|lqmof ldtJooL / u/0f:t/ x'g ;Sg] b]lvb}g .

3. ejg lgdf{0f M ef]hk'/ gu/kflnsf ejg lgdf{0fsf] ?=!*$(#&^!.– nfut cg'dfg :jLs[t eO{

@)&@.)(.)# df af]nkq x'Fbf Go"g b//]6 k]z ug]{ Ps lgdf{0f Joj;foLsf] ?=!&&)^(^*.– -!%=@&

k|ltzt sd_ saf]n c+s l:js[t eO{ !* dlxgf leq sfd k'/f ug]{ u/L @)&@.)^.@) df ;Demf}tf

ePsf] lyof] . b'O{ j6f /lgª ljn o; aif{sf] ? ^^#)#%*.– e'QmfgL ePsf]df b]lvPsf Joxf]/f o;

k|sf/ 5g\ M

3.1. k|ltlnlk lahs M d'No clea[l¢ s/ lgodfjnL,@)%# sf] lgod ^ -s_ cg';f/ /Ltk'j{ssf] ljhs hf/L

ug'{kg]{ Joj:yf 5 . lgdf{0f Jofj;foLn] lanaf6 ?=!(,#&,)&$.– vr{ ubf{ k|ltlnlk lahs k]z u/]sf]

kfOof] . ;f] lahsaf6 d"No clej[l4 s/ ?=@,@@,*$(.– e'QmfgL ePsf]n] ;Ssn ljhs k]z u/L

cfGt/Ls /fhZj sfof{noaf6 s/ ;dfof]hg k|df0f k]z x'g'kb{5 .

3.2. Dofb ykM ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod !@) cg';f/ Dofb yksf] sf/0f dgfl;j

b]lvPdf a9Ldf ^ dlxgf;Ddsf] Dofb af]nkq :jLs[t ug{] clwsf/Ln] / ;f] eGbf a9L cjlwsf] Dofb

ljefuLo k|d'vn] yk ug{ ;Sg] Joj:yf 5 . lgdf{0f ;fdfu|L cfk"lt{ ug{ g;s]sf] / aGb x8tfn

nufotsf] sf/0f Ps jif{ Dofb yk dfu u/]sf]df gu/ kflnsfn] ^ dlxgfsf] Dofb yk u/]sf] 5 .

n]vfkl/If0f cjlw;Dd Dofb ;dfKt e};]s]sf] / ejg lgdf{0fsf] sfd cfwf eGbf a9L afFsL b]lvPsf]n]

lgodfg';f/ Dofb yk u/L lgdf{0f sfo{ ;DkGg ug'{kb{5 .

4. lkknwf/f–xln8f+8f ;8s lgdf{0f M cfGtl/s nuPtsf] >f]t ;d]taf6 ;8s lgdf{0f ug{] u/L s'n nfut

?=@,#%,#*,(^%.– :jLs[t eO{ k|lt:kwf{ kg{ cfPsf] Ps dfq af]nkqbftfsf] saf]n c+s

?=@,#$,$!,@%).– af]nkq d"Nofs+g ;ldltaf6 u|fxo b]lvPsf]n] @)&$ c;f/ d;fGt leq sfo{ ;DkGg

ug{] lgdf0f{ ;+emf}tf ePsf] lyof] . c;f/ d;fGt ;Dd /lgª lanaf6 ?=!,@),!$,)^&.– e'QmfgL

e};s]sf]df b]lvPsf] Joxf]/f b]xfo 5g\ .

4.1. a9L e'QmfgLM ;8s lgdf{0f k|yd ljnsf] ?=$$,*!,@%%.– ;d]t bf]>f] lan ;d]tsf] e'QmfgL

?=!,@),!@,%*).– b]vfPs]fdf bf]>f] qmdf+saf6 ?=&%,#@,*!#.– e'QmfgL ePsf] ;d]t ?=!,@),!$,)^*.–

vr{ ePsf]df ?=!,$**.– a9L e'QmfgL b]lvPsf] c;"n ug{'kb{5 .

4.2. ljdfM ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !!) cg';f/ bz nfv eGbf a9Lsf] lgdf{0f sfo{df

clgjfo{ ladf u/fpg' kg{] Joj:yf 5 . lalzi6Ls/0f vl/b kl/df0fdf aLdfsf] OsfO{ pNn]v ePsf]

ePtf klg lgdf{0f Joj;foLn] aLdf u/]sf] k|df0f k]z u/]sf] 5}g .

5. k]ZsL afsLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod !*@ df k]ZsL ;dodf

km5\of}{6 ug'{ kg]{ Joj:yf 5 . aif{Gtdf % JolQm / ;+:yfsf] ?=!,)$,@^,&##.– k]ZsL km5\of}{6 ug'{kb{5 .

a]?h" l:ylt M

of] jif{ n]vfk/LIf0faf6 ?=! s/f]8 !* nfv (& xhf/ a]?h" /x]sf] dWo] c;'n ug'{kg]{ ?=! xhf/,

lgoldt ug'{kg]{ ?=!$ nfv ^( xhf/, k]ZsL ?= ! s/f]8 $ nfv @& xhf/ /x]sf] 5 .



if8fgGb gu/kflnsf


ut jif{sf] ?=!@ nfv $) xhf/, of] aif{sf] cfo ?=!# s/f]8 *@ nfv #! xhf/ u/L ?=!# s/f]8

($ nfv &! xhf/ cfo eO{ ?= !# s/f]8 @& nfv @$ xhf/ vr{ u/L ?=^& Nffv $& xhf/ df}Hbft afsL

b]vfPsf] 5 . pQm sf/f]af/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo 5g\M

1. gu/ If]q k'jf{wf/ ljsf; sfo{qmd tkm{M o; ;DjGwdf b]lvPsf Joxf]/f b]xfo adf]lhd 5gM

1.1. vft{D5f laB't lj:tf/ M laB't lj:tf/sf nfuL :6Ln kf]n jfo/ k'lnª d]lzg nufotsf ;fdfu|L

v/Lb u/L pkef]Qmf ;d'xdfkm{t sfo{ s'n n=O{= ?=%(,(%,))).– u/L pkef]Qmfn] ?=!&,(*,%)).– /

j8f / of] txn] ;d]t ?=$!,(^,%)).– e'QmfgL ug]{u/L ;Demf}tf ePsf]df pkef]Qmfn] ;fdfgx? vl/b

u/L ?=$),&),!@).– e'QmfgL ePsf] 5 . ;f] 6\o"jn/ kf]n tyf d]lzgx? h8fg u/L laB't lj:tf/sf]

sfd ePsf] ;f]sf] sfo{;DkGg k|lta]bg tof/ gePsf]n] Plsg ug{ ;lsPg .

1.2. k|df0f k]z gePsf] M t'ª\u]5fdf ljB"t lj:tf/sf] ;fdfg vl/b tyf h8fg sfo{sf] nfuL s'n nfut

cg'dfg ?=%*,&),))).– dWo] of] txn] ?=$!,)(,))).– / pkef]Qmfn] ?=!&,^!,))).– of]ubfg ug]{

u/L ;+emf}tf eP adf]lhd ;fdfg vl/bsf] nfuL ? !(#&))).– k]lZs pknAw u/fPsf] 5 . k]lZs

km5{of}6 ?=#(,*%,&#).– vr{ n]v]sf]df ;fdfg vl/bsf] :ki6 ljj/0f ;lxt lan e/kfO{, gfkL / sfo{

;DkGg k|lta]bg ;d]t k]z x'g gcfPsf]n] vr{ k|dfl0ft ug]{ cfwf/ ePg .

2. lsdfn'ª laB't lj:tf/ o; ;DjGwdf b]lvPsf Joxf]/f b]xfo adf]lhd 5gM

2.1. a9L e'QmfgLM lsdfn'ªdf laB't lj:tf/ ug{ ?=%*,&@,^*&.– sf] nfut cg'dfg agfO{ nfeu|fxL

dfkm{t sfo{ ug]{ ug]{ / of] txsf] of]ubfg ?=#(,%%,&#).– pknAw u/fpg] aiff{Gtdf ;DkGg ug]{ u/L

;+emf}tf ePsf] lyof] . kf]n tyf d]lzg vl/b u/L pQm h8fg sfo{ ;d]t ;DkGg ePsf] 5 . nfut

cg'dfg cg';f/ g} sfo{ ;DkGg k]z u/L ;+emf}tf cg';f/ ?=#(,%%,&#).– vr{ x'g' kg]{df

?=#(,*%,&#).–u/]sf]n] a9L e'QmfgL ?=@),))).– c;'n ug'{kb{5 .

2.2. clen]vM :yfgLo :jfoQ zf;g lgodfjnL @)%^ sf] lgod @!! sf] cg';"rL @^ sf] b|i6Jodf of]

txn] /fhZj jf8kmf8sf] clen]v g/fv]sf] sf/0f ;j} ljsf; sfo{df dfq vr{ eof] eGg ;Sg]

cj:yf /x]g . /fhZj jfF8kmfF8 5'§} clen]v /fvL vr{ ug]{ Joj:yf ug'{kg]{5 .

2.3. lhG;L bflvnf M ;fdfg vl/b ?=*%,#)&.– u/]sf]df lhG;L vftfdf cfDbfgL jf+Wg'kg]{ b]lvG5 .

2.4. a9L e'QmfgL M Ps df]6/jf6f] lgdf{0f ;ldltnfO{ ?=%$,!!,&^$.– sf] nfut cg'dfg :jLs[t u/L

?=$^,)),))).– e'QmfgL x'g] ul/ ;Demf}tf u/L ?=%^,*$,(@@.– j/fj/sf] sfo{ ;DkGg ul/ of] jif{

?=$^^!#*).– e'QmfgL u/]sf] 5 . ;Demf}tf eGbf j9L ?=^!,#*).– c;'n ul/ /fhZj bflvnf

x'g'kb{5 .

3. k]ZsL jfFsLM cfly{s jif{sf] cGTodf % hgf sd{rf/Lsf] ?=^,$@,&)).– k]ZsL km5of}{6 gu/]sf]n]

;dod} km5of}{6 ug'{kb{5 .

4. jxfn s/ M kmflnbf]jf6f] ;8s dd{tdf ?=#,)),))).– sf] sfo{;DkGg u/fPsf]df lgodfg';f/ !)Ü

n] x'g] 8f]h/ ef8f s/ ?=#),))).– sl§ x'g'kg]{df ;f] gePsf]n] ;f] /sd /fhZj bflvnfsf] k|df0f

k]z ug'{kb{5 .

5. a9L vr{ M t's]{ em\ofpkf]v/L ;8s :t/f]GgtLnfO{ ?=!,#@,))).– vr{ x''g'kg]{df ? !#())).– vr{

u/]af6 j9L] ?=&,))).– c;'n pk/ ug'{kb{5 .

6. ljn e/kfO{M dlxnf v]ns'b tyf lth ljz]if sfo{df ?=&),))).– vr{ n]v]sf]df ?=@(,!#!.– sf] dfq

ljn e/kfO{ k]z u/]af6 ?=$),*^(.– sf] ljn e/kfO{ k]z ug'{kb{5 .

7. dfnkf]t c;'nL M dfnkf]t c;'nL ?=**,*)^.– sf] @%Ü n] x'g] ?=@@,@)!.– lh;;df bflvnf

x'g'kb{5 .

a]?h" l:ylt M

of] jif{ n]vfk/LIf0faf6 ?=! s/f]8 $& nfv %) xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{kg]{ ?= ! nfv

$) xhf/, lgoldt ug''{kg]{ ?=*! nfv *@ xhf/, k]ZsL ?= ^$ nfv @* xhf/ /x]sf] 5 .



6\ofDs] d}o'd ufpFkflnsf

n]vfk/LIf0f k|lta]bg

ut jif{sf] ?=& nfv ^ xhf/, of] aif{sf] cfo ?=^ s/f]8 (( nfv !% xhf/ u/L ?=& s/f]8 ^

nfv @! xhf/ cfo eO{ ?=^ s/f]8 (( nfv %) xhf/ vr{ u/L ?=^ Nffv &! xhf/ df}Hbft afsL b]vfPsf]

5 . pQm sf/f]af/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo 5g\

1. k|ultM cy{ dGqfnosf] ldlt @)&#–!@–)* sf] vr{ ug{] clVtof/L kq cg';f/ k'FhLut vr{ ubf{

:yflgo txsf] k"jf{wf/ / sfof{no :yfkgf Pjd+ ;]jf k|jfxsf] nflu vr{ ug{] / lg{wfl/t sfo{qmd /

sfo{tflnsf adf]lhd sfo{qmd ;+rfng u/L ;f]sf] k|ult ljj/0f tof/ u/L k]z ug{' kg{] pNn]v 5 .

o; xt'jfu9L ufFpkflnsf af6 :yfgLo txsf] k"jf{wf/ ljsf; ;DalGw ljsf; lgdf0f{sf sfo{qmd

;+rfng ePsf] kfO{Pg .

2. ;f]em} vl/bM o; ufFpkflnsfsf sfo{sf/L clws[tsf] cWoIftfdf a;]sf] sd{rf/L a}7s af6 sfo{no

Joj:yfkgsf] nflu cfjZos kmlg{r/ tyf lkmSr{;, ;jf/L ;fwg, d]lzg/L cf}hf/ nufotdf ?=

#@,)),))).– vr{ ug{] lg0f{o u/L ? #!,(%,*#@.– a/fa/sf lhG;L dfn;fdfg vl/b u/]sf] 5 .

lgodfg';f/ af]nkqsf] dfWodaf6 vl/b ubf{ ldtJooL x'g] l:yltdf k6sk6s ;f]em} vl/b u/]sf]n]

vl/b k|lqmof ldtJooL 5 eGg ;Sg] cj:yf /x]g .

3. /fh:j bflvnfM :yfgLo lgsfo rfn' cg'bfgtkm{sf] s/ bflvnf ug{ afsL ?=#,)&!.)) /fhZjdf

bflvnf u/L ;f] sf] k|df0f k]z ug'{ kb{5 .

4. ;+lrt sf]ifM cfly{s jif{sf] cGTodf j8fdf jfsL /x]sf] cg'bfg /sd uf=kf=sf] ;+lrt sf]ifdf lkmtf{

ug'kg]{df j8f sfof{non] jfsL /sd lkmtf{ u/]sf] kfO{Pg .

5. lhG;L lg/LIf0fM ;flasdf ltDdf,l5gfdv',cGgk"0f{,gfuL,vfjf,sf]6,uf]ug] / n]vs{ ufFp ljsf;

;ldltsf] ?kdf ;~rfng x'b}F cfPsf pNn]lvt * j6f lgsfonfO{ gofF ;+/rgf adf]lhd

6\ofDs]d}o'Ë ufFpkflnsfsf] ?kdf ;~rfngdf cfPsf] x'bfF lgodfg';f/ ;flassf lgsfo af6

df}Hbft /x]sf] gubL lhG;L / gjul7t ufFpkflnsfsf] lhG;L dfn;fdfgsf] jiff{Gtdf Plss[t

lhG;L df}Hbftsf] ljj/0f tyf lhG;L lgl/If0f k|ltj]bg tof/ u/L k]z gePsf]n] o; ufFpkflnsfdf

s]–slt lhG;L df}Hbft afFsL /x]sf 5g\ . ;f] sf] l:ylt Plsg ug{ ;Sg] cj:yf /x]g . ctM

lgodfg';f/ lhG;L Joj:yfkg ug{'kg{] b]lvG5 .

6. lhDd]jf/LM ;fljs ltDdf, l5gfdv', cGgk'0f{, gfuL, vfjf, sf]6, uf]ug] / n]vs{ uflj; df ldlt

@)&#.!!.@& df df}Hbft ?=%!,#*,%(^.– /x]sf]df ldlt @)&#.!!.@* df gju7Lt 6\ofDs]d}o'd

ufFpkflnsfdf pQm /sd c=Nof=u/L Nofpg'kg]{df ?=%),@%,###.– dfq lhDd]af/L ;f/]sf]n] 36L

lhDd]af/L ;f/]sf] ? !,!#,@^#.)) cfDbfgL afFwL lx;fa ldnfg ug'{kb{5 .

7. ltDdf ufpF ljsf; ;ldlt

7.1. clu|d s/M k'Flhut cg'bfg tkm{ clu|d s/ s§L bflvnf ug{ afFsL ? #^).)) /fhZj bflvnf u/L

k|df0f k]z ug'{ kb{5 .

7.2. sfo{ ;DkGg k|lta]bgM k'Flhut cg'bfgaf6 ;fem]bf/L sfo{qmd cGt{ut a]v'jf s'nf] lgdf{0fdf ?

%),))).)) ah]6 vr{ n]v]sf]df pQm sfo{sf] nfut cg'dfg,7]Ssf ;Demf}tf,gfk hfFr, sfo{;DkGg

k|lta]bg nufotsf kmfF6af/L k]z gePsf]n] ;f] ;DaGwL k|df0f k]z ug'{ kb{5 .

8. l5gfdv' ufpF ljsf; ;ldlt

8.1. s/ bflvnf ug{ afFsL /sd ? !,^%&.)) /fhZjdf hDdf u/L ;f] sf] k|df0f k]z x'g' kb{5 .

8.2. ladnf /fO{ ;+u ? (,$&&.)) / lzjhL /fO{ ;+u ? ^,(@*.)) ;d]t ? !^,$)%.– txljn df}Hbft

/x]sf]df ufFpkflnsfsf] vftfdf hDdf u/L ;f] sf] k|df0f k]z ug'{ kb{5 .

8.3. ufpkflnsfdf hDdf ug{ jfsL sd{rf/L sNof0fsf]ifsf] /sd ? @,**).– bflvnf ug'{kg]{ .

8.4. cGgk'0f{ ufpF ljsf; ;ldltM k'Flhut cg'bfgtkm{ ldlt @)&$.)#.@& df uf]laGb d'sf?Ë sf] ?

!,%&,*().)) k]lZs km5{of}6 u/]sf]df clu|d cfos/ s§L /sd ? @,*)*.)) /fhZj bflvnf ug{

afFsL b]lvPsf]n] ;f] /fhZj bflvnf u/L k|df0f k]z ug'{ kb{5 .

8.5. gfuL ufpF ljsf; ;ldltM laleGg e'QmfgLdf clu|d s/ bflvnf ug{ afFsL /sd ? @,^)$.))

/fhZjdf hDdf u/L ;f] sf] k|df0f k]z ug'{kb{5 .

9. uf]ug] ufpF ljsf; ;ldlt

9.1. /fh:jM ljleGg ldltdf s§L ePsf] t/ /fhZj bflvnf gePsf] s/ ? !,(#%.)) /fhZj bflvnf

ePsf] k|df0f k]z x'g'kb{5 .



9.2. 9L tnjM ldlt @)&#.!!.)^ df sd{rf/L l;tf/fd n'O{6]nnfO{ a9L tna e'QmfgL ePsf] ? $@).))

/fhZj bflvnf x'g'kb{5 .

9.3. lhG;L bflvnfM ldlt @)&$.)#.#) df x]Nykf]i6 Joj:yfkgsf] nfuL ? #),))).)) sf l:6n

b/fh, s';L{ vl/b ePsf]df lt ;fdfgx? lhG;L bflvnf / ;DaGwLtnfO{ x:tfGt/0f ePsf] k|df0f

k]z x'g'kb{5 .

9.4. hfgsf/LM ? @),))).)) dflysf] vl/b d'=c=s/ df btf{ ePsf kmd{ ;+u x'g'kg]{ Joj:yf /x]sf]df

sfof{non] ;f] adf]lhd vl/b u/]sf] b]lvPg . ;fy} d'=c=s/ df btf{ ePsf kmd{ ;+u vl/b

ePsfsf] ;Gb{edf ;DalGwt cf=/f=sf= nfO{ d'=c=s/ ;DaGwdf hfgsf/L u/fPsf] kfO{Pg . ctM

lgoddf ePsf] Joj:yf kfngf x'g'kb{5 .

9.5. lhDd]jf/LM n]vs{ ufpF ljsf; ;ldltn] ldlt @)&#.!!.@& ;Ddsf] df}Hbft /sd dWo] ?

@*,$$(.)) 36L lhDd]jf/L ;f/]sf]n] ufFpkflnsfsf] vftfdf hDdf u/L k|df0f k]z ug'{ kb{5 .

a]?h" l:ylt M

of] jif{ n]vfk/LIf0faf6 ?=@ nfv (% xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{kg]{ ?=@) xhf/, lgoldt

ug''{kg]{ ?=@ nfv &% xhf/ /x]sf] 5 .



/fdk|;fb/fO{ ufpFkflnsf


ut cfly{s jif{;Ddsf] ?=!@ nfv &! xhf/, of] cf=j=sf] cfDbfgL ?=^ s/f]8 *) nfv &! xhf/

u/L hDdf ?=^ s/f]8 (# nfv $@ xhf/ cfDbfgL ePsf]df ?=^ s/f]8 @* nfv %@ xhf/ vr{ u/L ?= ^$

nfv () xhf/ df}Hbft b]vfPsf] 5 .

1. k"jf{wf/ ljsf;M cy{ dGqfnosf] vr{ ug{] clVtof/L kq cg';f/ vr{ ubf{ :yflgo txsf] k"jf{wf/ / ;]jf

k|jfxsf] nflu vr{ ug{] / lg{wfl/t / sfo{tflnsf adf]lhd ;+rfng u/L ;f]sf] k|ult ljj/0f tof/ u/L

k]z ug{' kg{] pNn]v 5 . of] txaf6 :yfgLo txsf] k"jf{wf/ ljsf; ljsf; lgdf0f{sf sfo{qmd u/]sf]

kfO{Pg .

2. l;w} vl/bM kmlg{r/ tyf lkmSr{;, ;jf/L ;fwg, d]lzg/L cf}hf/df ?=#@,)),))).– vr{ ug{] lg0f{o u/L

dfn;fdfg vl/b u/]sf] 5 . af]nkqsf] dfWodaf6 vl/b ubf{ ldtJooL x'g] l:yltdf ;f]em} vl/b

u/]sf]n] vl/b k|lqmof lgoldt ePg .

3. ;+lrt sf]if M j8fdf jfsL df}Hbft :yfgLo ;+lrt sf]ifdf lkmtf{ ug'kg]{df lkmtf{ u/]sf] kfOPg . df}Hbft

?=64,90,191.– :yfgLo ;+lrt sf]ifdf ?=$*,%!,#($.–/ ?=16,38,797.– j8fx?sf] vftfdf /x]sf] ;d]t

?= ^$,(),!(!.– bflvfnf ug'{ kb{5 .

4. df}Hbft M ;fljs cf]v||] ;lxt & lgsfosf] df}Hbft ?=1,06,76,822.– /xL :yfgLo txdf Nofpg'kg]{df

?=(@,$*,###.– lhDd]af/L ;f/]sf]n] 36L ?=!$,@*,$*(.– Plsg u/L lx;fa ldnfg ug'{kb{5 . Plss[t

cfly{s ljj/0fsf] cfo tkm{ ;fljssf] & lgsfosf] df}Hbft ?=(@,$*,###.– bf]xf]/f] k/]sf] ;DjGwdf

lx;fj Plsg ug'{kb{5 .

5. bflvnf M ;fdflhs ;'/Iff jfsL /x]sf] /sd ?=#,@)).– /fhZj bflvnf x'g'kb{5 .

6. k]ZsL M Ps JolQmsf] gfddf vfg]kfgL lgdf{0f k]lZs ?=!,%),))).– afFsL /x]sf]n] c;'n km5{of}6

ug'{kb{5 .

7. clu|d s/ M k"Flhut cg'bfg ?=@$,)@#.– / cfGt/Ls cfDbfgL ?=!,^@*.– ;d]t ?=@%,^%!.– clu|ds/

s§L /fhZj bflvnf x'g' kb{5 .

8. ljn j]u/ vr{ M lkv'jf vf]nf vfg]kfgL lgdf{0fdf ljn e/kfO{ j]u/ ?=!,)),))).– vr{ n]v]sf]n] pQm

/sd c;'n ug'{kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=*! nfv (& xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{kg]{ ?=! nfv @( xhf/, lgoldt

ug''{kg]{ ?=&( nfv !* xhf/ / k]ZsL af+sL ? ! nfv %) xhf/ /x]sf] 5 .



c?0f ufpFkflnsf


utsf] ?=! nfv #& xhf/ / of] aif{sf] cfDbfgL ?=^ s/f]8 $ nfv (! xhf/ eO{ ?=^ s/f]8 ^ nfv

@* xhf/ cfo eO{ ?=% s/f]8 %) nfv * xhf/ vr{ u/L ?=%^ nfv @) xhf/ df}Hbft afsL /x]sf] 5 . ;f]

cfly{s sf/f]af/ ubf{ b]lvPsf Joxf]/fx? b]xfo 5g\ .

1. k'FhLut vr{ Mcy{ dGqfnosf] vr{ ug{] clVtof/L kq cg';f/ sfo{qmd ubf{ :yfgLo k"jf{wf/ ;]jf

k|jfxdf vr{ ug{] / sfo{qmd sfo{tflnsf adf]lhd u/L ;f]sf] k|ult ljj/0f tof/ u/L k]z ug{' kg{]

pNn]v 5 . of] txsf] k"jf{wf/ ljsf; lgdf0f{sf sfo{qmd ;+rfng ePsf] kfOPg .

2. v/LbM ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod #! Dff ;fj{hlgs lgsfon] aL;nfv ¿k}ofF eGbf

a9L nfut cg'dfgsf] dfn;fdfg vl/b ubf{ k|lt:kwf{sf] dfWodåf/f vl/b ug{' kg]{ Joj:yf 5 . o;

txn] ?=#!,(^,%#@.– sf] sfof{no ;fdfg vl/b u/]sf]df lgodfg';f/ k|lt:kwf{af6 vl/b gu/L

k6sk6s ;f]em} vl/b u/]sf]n] lgoldt ePg .

3. a}+s lx;fj ;dfof]hg M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, #)^$ sf] lgod @! cg';f/

cfosf] n]vf cBjlws u/L /fVg' kb{5 . Plss[t cfly{s ljj/0fdf jiff{Gtdf ?= 5620368.– df}Hbft

/x]sf]df ;f] sf] a}+s ljj/0f k|fKt u/L Plsg ug{' kb{5 .

4. gub tyf lhG;L M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod ( -%_ df -%_

sfof{non] cfk'm;Fu /x]sf] gub tyf lhG;L ;fdfg lxgfldgf, xfgL gf]S;fgL jf nfk/jfxL ;d]t x'g

gkfpg] u/L gub jf lhG;L ;'/lIft /fVg plrt k|aGw ug'{ kg]{ Joj:yf 5 . ;flassf lgsfodf

df}Hbft /x]sf] gubL, lhG;L / of] txsf] ;fdfgsf] jiff{Gtdf Plss[t lhG;L df}Hbftsf] ljj/0f tyf

lhG;L lgl/If0f k|ltj]bg tof/ u/L k]z gePsf]n] ;DklQsf] cj:yf olsg ug{ ;lsPg .

5. ;fljssf ^ lgsfosf] clGtd df}Hbft ?=%*,^@,)#*.– dWo] ufFp kflnsfdf ?=%*,!#,$@#.–

lhDd]jf/L ;f/]sf]n] ?=$*,^!%.– 3l6 ;f/]sf] cfo n]vf/fvL lx;fj ldnfg ug'{kb{5 . To:t} ;fljssf

^ lgsfosf] df}Hbft ?=%*,!#,$@#.– Plss[t cfly{s ljj/0fsf] s'n cfodf bf]xf]/f] cfDbfgL ePsf]

b]lvG5 .

6. s/ blvnf M cfos/ P]g @)%* sf] bkmf ()-@_ df s6\6f u/]sf] ;dodf bflvnf ug'{kb{5 .

6.1. ;fdflhs ;'/Iff s/ bflvnf ug{ afFsL ? !%(*.– /fhZj bflvnf u/L k|df0f k]z ug'{kb{5 .

6.2. bflvnf ug{ afFsL s/ ?=$,)^%.– tkm{ ;fdflhs ;'/Iff s/ bflvnf ug{ afFsL ?=#,!$@.– cu|Ld

cfos/ ?=!@).– ;d]t ?=&,#@&.– bflvnf u/L k|Dff0f k]z x'g' kb{5 .

7. gub afFsL M ;fdflhs ;'/Iff sfo{qmd tkm{ Ps JolQm;+u gub afFsL ?=!,^)).– ;+lrt sf]ifdf

bflvnf u/L k|df0f k]z ug'{ kb{5 .

8. lx;fj le8fg M ;f+:s[lts sfo{qmddf ?=@%))).– ah]6 vr{ n]v]sf]df ?=!#=*@).– sf] lan e/kfO{

;+nUg /x]sf]df lan a]u/sf] vr{ ?=!!,!*).– c;'n ug'{kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?= %& nfv $) xhf/ a]?h" /x]sf] dWo] c;'n ug'{kg]{ ?=!! xhf/, lgoldt

ug'{kg]{ ?=%& nfv @( xhf/ /x]sf] 5 .



kf}jfb'ªuf ufpFkflnsf


ut jif{sf] ?=@ nfv (# xhf/ / of] aif{sf] cfo ?=% s/f]8 %$ nfv $) xhf/ u/L hDdf ?=% s/f]8 %&

nfv ## xhf/ cfo eO{ ?=% s/f]8 ! nfv ^* xhf/ vr{ u/L ?=%% nfv ^% xhf/ df}Hbft afsL /x]sf] 5 . ;f]

sf/f]af/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/fx? b]xfo adf]lhd 5g\ .

1. kF'hLut vr{ M cg'bfg ?=#@,)),))).– lgsf;f k|fKt eO{ ?=#),)^,&)&.– vr{ ePsf] 5 . cy{ dGqfnosf]

clVtof/Lkq cg';f/ sfo{k|ultsf] cfwf/df yk lgsf;f pknAw u/fpg] u/L k|bfg u/]sf] ?=$*,)),))).–

vr{sf] cfwf/df lgsf;f dfu ug{' kg{]df vr{ gePsf] cj:yfdf ;d]t jiff{Gtdf lgsf;f lnO{ Psn sf]ifdf

?=$(,(#,@(@.– df}Hbft /x]sf] 5 . pQm sf/f]af/sf] n]vfkl/If0faf6 lgDg Aoxf]/f b]lvof] .

1.1. cy{ dGqfnosf] vr{ ug{] clVtof/L kqcg';f/ k'FhLut vr{ ubf{ txsf] k"jf{wf/ ;]jf k|jfxsf] nflu vr{

ug{] / lg{wfl/t sfo{tflnsf adf]lhd sfo{qmd u/L ;f]sf] k|ult ljj/0f tof/ u/L k]z ug{' kg{] pNn]v 5 .

of] txaf6 k"jf{wf/ ljsf;, lasf; lgdf0f{sf sfo{qmd ;+rfng u/]sf kfO{Pg .

1.2. kmlg{r/ tyf lkmSr{;, ;jf/L ;fwg, d]lzg/L cf}hf/df ?=#@,)),))).– vr{ ug{] lg0f{ou/L ?=#),)^,&)).–

dfn;fdfg vl/b u/]sf] 5 . af]nkqsf] dfWodaf6 vl/b ubf{ k|lt:kwL{ x'g] l:yltdf k6sk6s ;f]em} vl/b

u/]sf]n] vl/b k|lqmof lgoldt b]lvPg .

2. df}Hbft M cfly{s jif{sf] cGTodf jfFsL /x]sf] df}Hbft PsLg ul/ lx;fj ldnfg ug'{kb{5 M

2.1. jfFsL df}Hbft ?=%,%^,%%!*.–;+lrt sf]ifdf ?=!,(#,@(@.– jfsL /x]sf] cfGtl/s cfDbfgL :yfgLo txsf]

vftfdf bflvnf afsL /fvL j8fsf] vftfdf cfo u/L vr{ ug]{ u/]sf]n] :yfgLo lgsfodf cfo u/L vr{

ug'{kb{5 .

2.2. cfly{s jif{sf] cGTodf jfsL /x]sf] df}Hbftsf] :yfgLo ;+lrt vftfdf lkmtf{ ug'kg]{df jfsL df}Hbft j8fdf

g} afsL /x]sf] b]lvof] .

2.3. ;fljssf Zofdlznf ;lxt ^ lgsfo s'n cfo ?=@,%$,#%,%(@.– dWo] ?=@,!^,)^,((@.– vr{ s6fO{ afFsL

df}Hbft ?=#*,^*,^)).– / ;flassf] df}Hbft ?=$,!#,)^$.– df}Hbft ;b]{ cfPsf] 5 .

2.4. Kf|:t't cfly{s ljj/0fdf ?=#,#%,(!,$)$.– o;aif{sf] cfo /x]sf]df Plss[t cfo Joodf ?=@,(*,$%,*^(.–

o; aif{sf] cfDbfgL /x]sf]df 36L cfDbfgL ?=#&,$%,#%#.– Plsg u/L cfDbfgL lx;fj Plsg ug'{kb{5 .

2.5. Joo ljj/0fdf o; aif{sf] vr{ ?=#,!&,)!,!($.– /x]sf]df Plss[t Plss[t cfo Joodf ?=@,*%,^@,)!^.–

vr{ /x]sf]n] km/s ?=#!,#(,!&*.– Plsg ug'{kb{5 .

2.6. df}Hbft afFsL ?=%%,^%,%!&.– sf] a}+s lx;fj ljj/0f k]z gePsf]n] Plsg ug'{kb{5 .

3. e~HofË ufFp ljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo adf]lhd 5gM

3.1. s[lif ;8s ;e]{df ?=%),))).– vr{ u/]sf]df clu|ds/ s§L gu/]sf]n] ?=&,%)).– c;'n u/L bflvnf x'g'

kb{5 .

3.2. Ps pkef]Qmf ;ldltsf] gfddf k]lZs afFsL ?=!,&^,!&@.– km5\of}{6 ug'{kb{5.

3.3. d]lzg ef8f ?=@,($,))).– Ps Jofj;foLnfO{ e'QmfgL ePsf]df !) k|ltztn] x'g] ?=@(,$)).– ef8fs/

s§L ug'{kg]{df ?=@^,))).– dfq s§L u/]sf]n] 36L s/ ?=#,$)).– c;'n x'g'kb{5 .

3.4. Ps sd{rf/LnfO{ ?=**).– sf] b/n] u|]8 lbg' kg]{df (().– sf b/n] lbPsf]n] j9L u|]8 ePsf] ?=!,#@).–

c;'n x'g'kb{5 .

4. RofË|]| ufpFljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo adf]lhd 5gM

4.1. vfg]kfgL Joj:yf pkef]Qmf ;ldltaf6 ;fdfg ?=&),*!$.– sf] v/Lb ubf{ clu|d s/ s§L gu/]sf]n]

?=!,)^@.– c;'n u/L /fhZj bflvnf u/]sf] k|df0f k]z ug'{ kb{5 .

4.2. nIfLt ;d'bfo s§L ug'{kg]{ clu|d cfos/ ?=^$!.– / kf/L>lds s/ ?=!,$&).– s§L gu/]sf] ?=@,!!!.–

c;'n u/L /fhZj bflvnfsf] k|df0f k]z ug'{kb{5 .

4.3. :yflgo dd{t ;Def/ sf]iftkm{ cu|Ld cfos/ / ;fdflhs ;'/Iffs/ s§L /fhZj bflvnf ug{ afFsL

b]lvPsf]n] ;f] ?=$$*.– bflvnf u/L k|df0f k]z ug'{kb{5 .

5. ;flas ;fgf]b'Ddf ufFp ljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo adf]lhd 5gM

5.1. ;fdflhs ;'/Iff eQfsf] txaLn df}Hbft ?=@)).– c;'n ul/ s]Gb|Lo ;+lrt sf]if hDdf u/L k|df0f k]z

ug'{kb{5 .

5.2. b'O{ sd{Rff/Lsf] gfddf afFsL laB'tLs/0f / afn cled'lvs/0f tfnLd k]lZs ?=!,%&,))).– c;'n,km5\of]{6

ug'{kb{5 .

5.3. s/ s§L eO{ bflvnf gePsf] ?=%@@.– /fhZj bflvnf ug{'kb{5 .

a]?h" l:yltM

of] jif{ n]vfk/LIf0faf6 ?=! s/f]8 @& nfv (( xhf/ a]?h" /x]sf]df ;f]dWo] c;'n ug'{kg]{ ?=!^ xhf/,

lgoldt ug''{kg]{ ?=! s/f]8 @$ nfv %) xhf/ / k]ZsL ?=# nfv ## xhf/ /x]sf] 5 .



;fNkfl;lnof] ufpFkflnsf


ut jif{sf] df}Hbft ?=* xhf/, of] aif{sf] cfo ?=$ s/f]8 ** nfv *! xhf/ u/L hDdf ?=$ s/f]8

** nfv *( xhf/ cfDbfgL ePsf]df ?=$ s/f]8 $) nfv ^# xhf/ vr{ u/L ?=$* nfv @^ xhf/ df}Hbft

afFsL b]vfPsf] 5 . n]vfk/LIf0faf6 b]lvPsf Joxf]/f lgDg cg';f/ 5g\

1. sfo{s|dM cy{ dGqfnosf] vr{ ug{] clVtof/L kq cg';f/ vr{ ubf{ :yflgo txsf] k"jf{wf/ / ;]jf k|jfxsf]

nflu vr{ ug{] / lg{wfl/t sfo{tflnsf adf]lhd sfo{qmd u/L ;f]sf] k|ult ljj/0f tof/ u/L k]z ug{' kg{]

pNn]v 5 . of] txsf] k"jf{wf/ ljsf; / ljsf; lgdf0f{sf sfo{qmd ;+rfng ePsf] kfO{Pg .

2. l;w} vl/b M kmlg{r/ tyf lkmSr{;, ;jf/L ;fwg, d]lzg/L cf}hf/df ?=#@,)),))).– vr{ ug{] lg0f{o u/L

? #@,)),))).– dfn;fdfg vl/b u/]sf] 5 . af]nkqsf] dfWodaf6 vl/b ubf{ k|lt:kwL{ x'g] l:yltdf

;f]em} vl/b u/]sf]n] vl/b k|lqmof ldtJooL /x]sf] cj:yf b]lvPg .

3. dNo clej[l4 s/ M ;+l3o ;+/rgf ?=! s/f]8 lgsf;f eO{ %@ nfv vr{ ePsf]df laleGg cfk"t{saf6

;fdfg vl/b ubf{ ldlt gePsf s/ ljhs af6 ?=!!!*^#.– d'=c=s/ e'QmfgL ePsf]n] ;f]sf] ;dfof]hg

u/]sf] k|df0f k]z ug'{ kb{5 .

4. df}HbftM ufpFkflnsfn] cfly{s ljj/0fsf] s'n hDdf cfDbfgLdf ;fljs s'n'Ë nufPt @ ufFp ljsf;

;ldltdf df}Hbft jFfsL ?=((,##,#*$.– dWo] ?=((,)@,#!*.– bf]xf]/f] cfDbfgL b]vfPsf] 5 .

5. lhG;L M ;flasdf s'n'Ë nuot $ j6f ;flassf lgsfodf df}Hbft /x]sf] gubL lhG;L / of] txsf]

dfn;fdfgsf] jiff{Gtdf Plss[t lhG;L df}Hbftsf] ljj/0f tyf lhG;L lgl/If0f k|ltj]bg tof/ u/L k]z

gePsf]n] lhG;L df}Hbft afFsL /x]sf 5g\ . ;f] sf] cj:yf plsg ug{ ;Sg] cj:yf /x]g .

6. ;+lrt sf]ifM cfly{s jif{sf] cGTodf laleGg $ j8fdf jfsL /x]sf] ?=@^%$%.– :yfgLo ;+lrt sf]ifdf

hDdf ul/ ;f] sf] k|df0f k]z ug'{kb{5 .

7. /fh:j jfF8kmfF8M ;flassf] s'n'Ë dfnkf]t ?=#),(*%.– sf] @% k|ltztn] x'g] ?=&,&$^.– lhNnf ;dGjo

;ldltdf bflvnf x'g afFsL b]lvPsf]n] ;f] /sd bflvnf u/L k|df0f k]z ug'{kb{5 .

8. 36L lhDd]jf/LM ;flassf] bf]efg]df df}Hbft PsLs[t cfo Joodf ?=#!,)^^.– 36L lhDd]jf/L ;f/]sf]n]

Plsg u/L lx;fj ldnfgsf] k|df0f k]z ug'{kb{5 .

9. /fh:j bflvnfM cg'bfg tkm{ s§L /sd ?=@%,&#&.– /fhZj bflvnf u/L k|df0f k]z ug'{kb{5 .

10. df}hbftM ;+rfng cg'bfg ?=%,)^%.– a}+s df}Hbft 36L b]lvPsf] af/] :ki6 ug'{kb{5 .

a]?h" l:ylt M

of] jif{ n]vfk/LIf0faf6 ?=@ nfv ( xhf/ a]?h" b]lvPsf]dWo] lgoldt ug''{kg]{ ?=@ nfv ( xhf/ /x]sf]

5 .

mailto:#@,)),))).–



cfdrf]s ufFpkflnsf


ut jif{sf] ?=$ nfv * xhf/, of] jif{sf] cfo ?=^ s/f]8 (( nfv ^& xhf/ u/L hDdf ?=& s/f]8 #

nfv &% xhf/ cfo eO{ ?=^ s/f]8 $& nfv vr{ u/L ?= %^ nfv &% xhf/ df}Hbft afFsL /x]sf] 5 . pQm

cfly{s sf/f]af/sf] n]vfk/LIf0fdf b]lvPsf Joxf]/fx? b]xfo adf]lhd 5g\ M

1. k'FhLut vr{ M of] aif{ k'FhLut cg'bfg ?=#@,)),))).– lgsf;f eO{ ?=#)*())^.– vr{ u/]sf] 5 . cy{

dGqfnosf] clVtof/L kq cg';f/ sfo{k|ultsf] cfwf/df yk >f]t pknAw u/fpg] u/L

?=$*,)),))).– vr{sf] cfwf/df lgsf;f dfUg' kg{]df vr{ gePsf] l:yltdf ;d]t jiff{Gtdf lgsf;f

lnO{ Psn sf]ifdf ?=$(,!),((#.– df}Hbft /x]sf] 5 . pQm sf/f]af/sf] n]vfkl/If0faf6 b]xfo Joxf]/f

b]lvof]

1.1. cy{ dGqfnosf] clVtof/L kqdf cg';f/ k'FhLut vr{ ubf{ of] txsf] k"jf{wf/ / sfof{no :yfkgf / ;]jf

k|jfxsf] nflu vr{ ug{] / lgwf{l/t sfo{tflnsf adf]lhd sfo{qmd rnfO ;f]sf] k|ult ljj/0f tof/ u/L

k]z ug{' kg{] pNn]v 5 . of] txaf6 ljsf; lgdf0f{sf sfo{qmd ;+rfng u/]sf] kfOPg .

1

.

2

1.2. ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod #! Dff ?=@) nfv eGbf a9Lsf] dfn;fdfg vl/b ubf{

af]nkqsf] dfWodåf/f vl/b ug{' kg]{ Joj:yf 5 . txn] ?=#),*(,))^.– sf] ;fdfg vl/bdf k|lt:kwf{

gu/L vl/b ubf{ Joj:yfsf] kfngf u/]sf] kfOPg . lgodsf] kfngf ug]{ tkm{ Wofg lbg'kb{5 .

1

.

3

1.3. :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod @! df cfo olsg u/L a}+s lx;fj ljj/0f

tof/ ug'{kg]{ Joj:yf 5 . cfly{s ljj/0fdf jiff{Gtdf ?=$*,)#,$^*.– / a}s+ ljj/0fdf ?=%)*!**&.–

df}Hbft /x]sf]n] km/s ?=@,&*,$!(.– Plsg u/L lx;fa ldnfg ug{'kb{5 .

1

.

4

2. lhG;L M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod ( -%_ df -%_ sfof{non] cfk'm;Fu

/x]sf] gub tyf lhG;L ;fdfg lxgfldgf, xfgL gf]S;fgL jf nfk/jfxL ;d]t x'g gkfpg] u/L gub jf

lhG;L ;'/lIft /fVg plrt k|aGw ug'{ kg]{ Joj:yf 5 . ;flassf lgsfo tyf xfnsf] txdf lhG;L

;fdfgsf] Plss[t lhG;L df}Hbft ljj/0f tyf lhG;L lgl/If0f k|ltj]bg tof/ u/L k]z gePsf]n] lhG;L

;fdfgsf] df}Hbft afFsL 5 ;f]sf] l:ylt Plsg ug{ ;lsPg . ctM lgodfg';f/ lhG;L lgl/If0f ug{'kb{5 .

1

.

5

3. gub lhDd]jf/L M ;fljs lgsfosf] df}Hbft, txljn df}Hbft ;d]t Plss[t lkmtf{ eO{ txljn df}Hbft /

sd{rf/L sNof0f sf]if, dd{t ;+ef/ sf]ifsf] df}Hbft /x]sf]n] ;f] cg'bfg / cfGtl/s cfDbfgL lhDd]jf/L

;fljs lgsfosf] df}Hbft km/s b]lvPsf] 5 .

1

.

7

4. vr{ Joj:yfkg M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, #)^$ sf] lgod @! cg';f/ cfDbfgLsf]

n]vf cBjlws u/L /fVg' kb{5 . j8fsf] cfDbfgL txdf bflvnf u/L lgsf;f ug{' kg]{df s]xL j8fx?n]

cfGtl/s cfo uf=kf=sf] vftfdf bflvnf gu/L ;f]em} vr{ u/]s]fn] afsL df}Hbft, cfo, vr{ / j8fsf]

cfDbfgL vr{df km/s b]lvPsf] 5 . To:t} cfdrf]ssf] cfly{s ljj/0fdf ?=&,(^,$),*#).– /x]sf]df

Plss[t cfly{s ljj/0fdf ?=*,!@,**).– bf]xf]/f] b]lvPsf] 5 .

2 5. Gfub df}Hbft M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, #)^$ sf] lgod @! cg';f/ cfDbfgLsf]

n]vf cBjlws u/L /fVg' kb{5 . ;flas lgsfosf] txaLn df}Hbft ?=@,*^*.– /x]sfdf :yfgLo ;+lrt

sf]ifdf hDdf u/L k|df0f k]z ug'{ kb{5 .

3 6. d"-c-s/ e'QmfgLsf] hfgsf/L M d"No clej=l4 s/ lgodfjnL, @)%# sf] lgod ^[s{ df cfk"mn] u/]sf]

s/ e'QmfgLsf] hfgsf/L ;DalGwt cfGtl/s /fh:j sfof+nonfO+ lbg'kg]+ Joj:yf ePsf]df ;flassf]

jfn+vfn] vl/bdf ?=$&,&@#.– d'=c=s/ e'QmfgL u/]sf]df ;f]sf] hfgsf/L cfGt/Ls/fh:j sfof{nonfO{

lbPsf] kfOPg .

4 7. Kf]ZsL af+sL M :yfgLo cfly{s k|;f;g ;DjGwL lgodfjnL, @)^$ sf] lgod !*@ df k]ZsL km5\of}{6 ug{'

kg]{ Joj:yf 5 . cfly{s aif{sf] cGTodf @ hgf sd{rf/Lsf] gfddf afsL ?=!,&),))&.– lgodfg';f/

cz"n km5\of]{6 ug'{kb{5 .

5 8. s/ s§LM cfos/ P]g @)%* sf] bkmf ** adf]lhd !% k|ltzt s/ s§L ug'{kg]{ Joj:yf 5 . kfjnf

lgsfon] cu|Ld s/ sl§ ?=*@%.– bflvnf ul/ k|df0f k]z ug'{kg]{ b]lvPsf] 5 .

6 a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=% nfv a]?h" /x]sf] dWo] c;"n ug'{kg]{ ?=! xhf/, lgoldt ug''{kg]{ ?=# nfv

@( xhf/ / k]ZsL afFsL ?=! nfv &) xhf/ /x]sf] 5 .



xt'jfu9L ufpFkflnsf


cfly{s l:yltM ut jif{;Ddsf] df}Hbft ?=& nfv %! xhf/ / of] cf=j=sf] cfo ?=& s/f]8 @% nfv

@* xhf/ u/L ?=& s/f]8 #@ nfv &( xhf/ cfo eO{ ?=^ s/f]8 &% nfv ($ xhf/ vr{ u/L ?=%^ nfv

*% xhf/ df}Hbft afsL /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/fx? b]xfo 5g\M

1 1. kF'hLut vr{ M cg'bfg ?= #@,)),))).– lgsf;f eO{ ?=#!,$!,@!!.– vr{ ePsf] 5 . cy{ dGqfnosf]

clVtof/L kq cg';f/ sfo{k|ultsf] cfwf/df yk lgsf;f pknAw u/fpg] u/L ?=$*,)),))).–

lgsf;f vr{sf] cfwf/df lgsf;f dfu ug{' kg{]df vr{ gePsf] cj:yfdf ;d]t jiff{Gtdf lgsf;f eO{

Psn sf]ifdf ?=$*,)(,(((.– df}Hbft /x]sf] 5 . pQm sf/f]af/sf] n]vfk/LIf0f af6 b]xfo Aoxf]/f

b]lvof] M

1

.

1

1.1. cy{ dGqfnosf] ldlt @)&#.!@.* sf] vr{ ug{] clVtof/L kq cg';f/ k'FhLut vr{ ubf{ :yflgo txsf]

k"jf{wf/ / sfof{no :yfkgf Pjd+ ;]jf k|jfxsf] nflu vr{ ug{] / lg{wfl/t sfo{qmd / sfo{tflnsf

adf]lhd sfo{qmd ;+rfng u/L ;f]sf] k|ult ljj/0f tof/ u/L k]z ug{' kg{] pNn]v 5 . o; xt'jfu9L

ufFpkflnsf af6 :yfgLo txsf] k"jf{wf/ ljsf; ;DalGw ljsf; lgdf0f{sf sfo{qmd ;+rfng ePsf]

kfO{Pg .

1

.

2

1.2. kmlg{r/ tyf lkmSr{;, ;jf/L ;fwg, d]lzg/L cf}hf/df ?=#@,)),))).– vr{ ug{] lg0f{o u/L

?=#!,$!,@!!.– a/fa/sf dfn;fdfg vl/b u/]sf] 5 . af]nkqsf] k|lt:kwf{af6 vl/b ubf{ ldtJooL

x'g]df ;f] gu/L ;f]em} vl/b u/]sf]n] vl/b lgoldt ePg .

1

.

3

2. a}+s lx;fjM Plss[t cfly{s ljj/0f cg';f/sf] df}Hbft ?=%^,*%,##&.– b]vfPsf]n] ;f] sf] a}+s lx;fj

ljj/0f k|fKt u/L df}Hbft PsLg ug'{kb{5 .

3. lhG;L df}Hbft M ;flassf ^ lgsfosf of] txdf ;dflxt eO{ cfPsf]df ;flassf lgsfodf df}Hbft

/x]sf] gubL lhG;L / ;DklQ dfn;fdfgsf] jiff{Gtdf Plss[t lhG;L df}Hbftsf] ljj/0f tof/ u/L

lgl/If0f k|ltj]bg tof/ u/L k]z gePsf]n] lhG;L df}Hbftsf] cj:yf Plsg ug{ ;Sg] cj:yf /x]g .

lhG;L lgl/If0f ug{'kg{] b]lvG5 .

4. lx;fj PlsgM cfo Joo ljj/0fdf ?=#,@$,%(,@!*.– vr{ /x]sf]df / Plss[t cfo Joo ljj/0fdf

?=#,!*,&(,&$%.– vr{ b]vfO{ km/s ?=%,*(,$&#.– Plsg ug'{kb{5 .

5. bf]xf]/f] lx;fjM Plss[t cfo Joo ljj/0fsf] s'n cfo ?=&,%#,@#,(!$.– dWo] /fgLjf; ;lxt ^

lgsfosf] clGtd df}Hbft ?=@),$$,$!&.– bf]xf]/f] k/]sf] b]lvG5 . lx;fj Plsg ug'{kb{5 .

6. a9L lgsf;f M ;fljs v}/fËdf ?=##,&%%.– j9L lgsf;f b]lvPsf]df pQm /sd cfDbfgL hgfPsf]

kfOPg . eg] cfly{s jif{sf] cGTodf jfsL /x]sf] cg'bfg :yfgLo ;+lrt sf]ifdf lkmtf{ ug'kg]{df j8fdf

jfsL lkmtf{ u/]sf] kfOPg .

xf]DtfË ufpF ljsf; ;ldlt M n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo adf]lhd 5gM

2 7. gub lhDd]jf/L M cfGt/Ls cfo ?=!,&(,*%).– j8f ;lra;Fu gub} /x]sfn] ;f] :yfgLo ;+lrt sf]ifdf

hDdf u/L ;f] sf] k|df0f k]z x'g'kb{5 .

2

.

1

8. s/ bflvnf M cg'bfg ? @(^(#*#.– vr{ n]v]sf] dWo] sl§ ePsf] clu|d s/ ?=#,$@@.– / ef8fs/

?=!),))).– ;d]t ?=!#,$@@.– /fhZj bflvnf x'g'kg]{ b]lvG5 .

9. ;]jf vr{ M ;]jf vr{ ?=%,))).– vr{ n]v]sf]df ;f] sf] ljn e/kfO{ k]z gePsf]n] c;'n x'g'kb{5 .

10. sfo{;DkGg k|lta]bg M Ps z}lIfs ;+:yfdf hfg] ;8s dd{t sfo{df ?=! nfv vr{ u/]sf]df ;Demf}tf

adf]lhdsf gfkL, sfo{;DkGg k|lta]bg nufotsf kmfF6jf/L k]z ug'{kb{5 .

11. k]ZsL M pkef]Qmf ;ldltsf] gfddf ?=&#,))).– k]lZs /x]sf]n] km5{of}6 ug'{ kb{5 .

3 a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=^^ nfv &( xhf/ a]?h" b]lvPsf] dWo] c;'n ug'{kg]{ ?=!* xhf/, lgoldt

ug''{kg]{ ?=^% nfv ^* xhf/, k]ZsL ?=&# xhf/ /x]sf] 5 .

:yfgLo tx n]vf/LIf0f k|ltj]bg, k|b]z g++= !, ;f]n'v'Da'


;f]n'b'ws'08 gu/kflnsf


ut jif{sf] ?=^& nfv @) xhf/ / of] jif{sf] cfo ?=!@ s/f]8 &* nfv *) xhf/;d]t ?=!# s/f]8

$^ nfv cfo eO{ ?=!) s/f]8 $( nfv %& xhf/ vr{ u/L ?=@ s/f]8 (^ nfv $# xhf/ df}Hbft /x]sf]

5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g .

1. ;DklQsf] :jfldTj M :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DaGwL cfb]z, @)&$ sf] a'bfF

g+= &( cg';f/ :yfgLo txdf ;dflxt ePsf ;fljssf :yfgLot lgsfosf] s'g} rn, crn

;DklQ, bfloTj tyf clen]v To;/L sfod ePsf] :yfgLo txdf :jtM x:tfGt/0f x'g] / ;f]sf]

clen]v tyf lhG;L nut jiff{Gt leq tof/ u/L k|ltj]bg ;fj{hlgs ug'{kg]{ Joj:yf 5 . of] tx

/ ;fljssf lgsfodf /x]sf] rn, crn, lhG;L ;fdfgsf] clen]v /fvL tf]lsP adf]lhd k|ltj]bg

u/]sf] kfO{Pg . To;}n] ;DklQ / ;fdfgsf] ;+/If0fdf tTsfn Wofg lbg'kg]{ b]lvG5 .

2. :yfgLo :jfoQ zf;g lgodfjnL, @)%^ sf] lgod !#% cg';f/ k|To]s gu/kflnsfn] cfˆgf] sfo{

If]q leq of]hgf 5gf}6 / ;+rfng ubf{ gu/ If]qsf] ef}lts k"jf{wf/ tyf ;]jf ;'ljwf, ;|f]t

kl/rfng / cfo cfh{gsf ;Defjgf nufotsf s'/fx?sf cfwf/df 5gf}6 ug'{kg]{ Joj:yf kg]{

Joj:yf 5 . of] txn]] @(# j6f cfof]hgfx? 5gf}6 u/L ?=$,*&,^%,!&!.– vr{ u/]sf]df :yfgLo

cfjZostf, k|fyldsLs/0f / k|ltkmndf cfwfl/t of]hgf 5gf}6 gePsf[], 5gf}6 ePsf of]hgfx?

dWo] clwsf+z of]hgfx? ?=%),))).– eGbf ;fgf /x]sf, ;fgf of]hgfx?sf] 5gf}6 / kl/rfngaf6

of]hgfsf] k|zf;lgs vr{df j[l4 eO{ ldtJooLtf sfod x'g ;s]sf] b]lvPg . To;}n] kl/rflnt

of]hgfaf6 clwstd\ nfe / k|ltkmn k|fKt x'g] u/L k|fyldsLs/0f / of]hgf ldtJooLtf sfod x'g]

u/L of]hgf 5gf}6 ug{ Wofg lbg'kg]{ b]lvG5 .

3. vl/b Joj:yfkg M ;fj{hlgs vl/b P]g, @)^# sf] bkmf *-@_ df vl/b ubf{ k|lt:kwf{ ;Lldt x'g]

u/L 6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . kmlg{r/ P08 lkmSr;{ / d]lzg/L cf}hf/ afkt ljleGg

cfk'lt{stf{af6 k6s k6s u/L ?=#)*%!&@.– sf] ;fdfg vl/b u/]sf] 5 . jiff{Gtdf lgsfzf k|fKt

ePsf] tyf cfjZostfsf cfwf/df vl/b ul/Psf] sfof{nosf] k|ltlqmof 5 . ;doj4 vl/b

Joj:yfkg ug'{kg]{ b]lvG5 .

4. sf]if bflvnf M :yfgLo txsf] zf;g ;~rfng ;DaGwdf ul/Psf] cfb]z, @)&# sf] a'bfF g+= @( df

cfly{s aif{sf] cGtdf j8fdf aFfsL df}Hbft :yfgLo ;+lrt sf]if vftfdf hDdf ug{] Joj:yf 5 .

;fljssf uf]/vfgL ;lxt @ lgsfosf]]df}Hbft ?=@@,@),!$!.–:yfgLo ;+lrt sf]if bflvnf ug'{kg]{

b]lvPsf] 5 .

5. d"No clej[l4 s/ M ;fj{hlgs vl/b lgodfjnL, @)^# sf] lgod !(-@_-s_ cg';f/ aL; xhf/

eGbf sd /sdsf] dfn;fdfg jf lgdf{0f sfo{ u/fpFbf d"No clej[l4 s/ btf{ k|df0fkq u/]sf;Fu

vl/b ug'{kg]{ Joj:yf 5 . d"No clej[l4 s/ btf{ gePsf @ kmd{x?;Fu ?=^%#@)).– sf] ;fdfg

vl/b u/]sf] b]lvPsf] 5 . d"No clej[l4 s/df btf{ ePsf kmd{af6 vl/b ubf{ ;hutfsf] ;fy Wofg

lbg'kb{5 .

6. cfGtl/s cfo M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod $ / % df cfo

bflvnf tyf n]vf cBfjlws ug{] ;DalGw Joj:yf /x]sf] 5 . of] jif{ gubL /l;bsf #!) Kof8 dWo]

@!) /fhZj kmFf6df a'emfPsf] b]lvG5 . slt gubL /l;b pkof]u u/L ;+sng ePsf] /fh:j PsLg

x'g] :ki6 clen]v /fv]sf] b]lvPg . gofF ;+/rgf nfu' eP kl5 :yfgLo txdf ;dflxt ePsf

;fljssf lgsfosf] /fh:j cfDbfgLsf] clen]v /fv]sf] 5}g . To;}n] oyfy{ /fhZj cfo slt Plsg

ug{ ;lsPg . /l;b lgoGq0f vftf cBfjlws ul/ cfo clen]v Jojl:yt ug]{ tkm{ Wofg lbg' kb{5

.

7. lhDd]jf/L ;fg'{kg{] M :yfgLo txsf] zf;g ;~rfng ;DaGwdf ul/Psf] cfb]z, @)&# sf] a'bfF g+=

@( df cfly{s aif{sf] cGtdf sfof{nosf] vftfdf /x]sf] aFfsL :yfgLo ;l~rt sf]if vftfdf hDdf

ug{] Joj:yf 5 . vftfsf]] df}Hbft ?=@,&$,@#,)(@.– sf] lhDd]jf/L ;f/]sf] b]lvPg . df}Hbft :yfgLo

;l~rt sf]if vftfdf lhDd]jf/L ;fg'{kg]{ b]lvPsf] 5 .

8. lhG;L bflvnf M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $&-!_ df lhG;L ;fdfgsf] ljj/0f

;lxt cfDbfgL afFlw clen]v cBfjlws /fVg'kg{] Joj:yf 5 .df]6/ ;fOsn ;lxt % yfg ljleGg

;fdfgx? ?=#,((,#*(.– sf] vl/b u/]sf]df lhG;L vftfdf bflvnf ePsf] b]lvPg . k|fKt ;fdfg

tyf ;DklQ bflvnf u/]sf] k|df0f k]z x'g'k5{ .



9. ;+lrtsf]if M ;fljssf] 6flS;Gb' uf=lj=; / xfn gkf j8f ! sfof{no vftfdf /x]sf] df}Hbft

!)*@$#(.– ;+lrt sf]if vftfdf bflvnf ug'{kb{5 .

10. ljne/kfO{ j]u/ vr{ M sfo{ljlg lgodfjnL @)^$ sf] lgod #^-#_ adf]lhd ljnk/kfO{ /fvL vr{

n]Vg'kg]{df ljleGg # ;+:yfsf] of]hgfdf vr{ ePsf] ? #@())).– ljn e/kfO[ j]u/ vr{ n]v]sf]n]

pQm vr{sf] k|df0f k]z ug'{kb{5 .

11. lhG;L bflvnf M cfly{s sfo{ljlg lgodfjnL @)^$ sf] lgod $!-!_ adf]lhd lhG;L ;fdfgsf]

cfDbfgL sfo{ clen]v /fVg'kg]{df ? $)$()).– a/fj/sf ;fdfg lhG;L cfDbfgL gafw]sf]n]

cfDbfgL afFlw k|df0f k]z ug'{kb{5 .

a]?h" l:yltM

of] jif{ n]vfk/LIf0faf6 ?=! s/f]8 ^ nfv *^ xhf/ a]?h" /x]sf]df n]vfk/LIf0f k|ltj]bg pknAw

u/fPkl5 ? %% nfv (* xhf/ km5\of}6 eO{ afFsL ? %) nfv ** xhf/dWo] lgoldt ug'{kg]{ ?=@* nfv

^* xhf/ / k]ZsL ?=@@ nfv @) xhf//x]sf] 5 .



b'wsf]zL ufpFkflnsf


ut jif{sf] ?=@ s/f]8 %@ nfv *& xhf/ / of] jif{sf] cfo ?=# s/f]8 @% nfv #( xhf/ ;d]t

?=% s/f]8 &* nfv @^ xhf/ cfo eO{ ?=$ s/f]8 $@ nfv %& xhf/ vr{ u/L ?=! s/f]8 #% nfv ^(

xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g .

1. cfGtl/s lgoGq0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod (% df cfGtl/s lgoGq0f ;'b[9

ug'{kg]{ Joj:yf 5 . ;fdflhs ;'/Iff sfo{qmdsf] clen]v tyf a]?hsf] nut cBfjlws u/]sf] 5}g

. ;fljssf lgsfodf ePsf] lhG;Lsf] cj:yf b]lvg] u/L ljj/0f tof/ gePsf]n] a/a'emf/ysf]

clen]v /fv]sf] b]lvPg . ;fy} kl/ifbn] :jLs[t u/]sf] sfo{sf] e'QmfgL ug{ ;fljs ;lrjsf] gfddf

e'QmfgL u/]sf] b]lvPsf] 5 . e'QmfgL lng]sf] gfddf e'QmfgL x'g] Joj:yf nfu' ug'{kb{5 .

2. lhG;L ;fdfg M :yfgLo txsf] ;]jf ;~rfng tyf Joj:yfkg ;DaGwL cfb]z, @)&$ sf] a'bfF g+=

&( cg';f/ ufFpkflnsf jf gu/kflnsf sfod x'bfF ;f] leq ;dflxt ePsf ;fljssf lgsfosf]

rn, crn ;DklQ, bfloTj tyf clen]v sfod ePsf] ;fdfg x:tfGt/0f x'g] / ;f]sf] clen]v

tyf lhG;L nut jiff{Gt leq tof/ u/L k|ltj]bg ;fj{hlgs ug'{kg]{ Joj:yf 5 . ufFpkflnsfn]

rn, crn, ;Dkltsf] clen]v /fvL k|ltj]bg tof/L u/]sf] kfO{Pg . txdf /x]sf ;Dkltsf]

;+/If0fdf tTsfn Wofg lbg'kg]{ b]lvG5 .


u/L 6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . sDKo'6/, kmlg{r/, d]lzg/L cf}hf/df ?=#!,(%,))).–

;fdfg k|lt:kwf{ gx'g] u/L k6s k6s u/L vl/b u/]sf] b]lvof] . ljgf k|ltikwf{ vl/b Joj:yfkg

k|efjsf/L /x]sf] b]lvPg . k|ltikwf{ u/L vl/b ug'{kg]{ b]lvPsf] 5 .

4. lhDd]jf/L M ;fljs jfs'sf]?= #&,@&,*@).– lhDd]jf/L ;/]sf] b]lvof] . ?=$$,*!,#*#.– /x]sf]df ?

&,%#,%^#.– 36L x'g]u/L lhDd]jf/L ;f/]sf]n] clen]vf+sg u/L Plsg ug'{kb{5 .


cfly{s aif{sf] cGtdf j8f sfof{nosf] vftfdf /x]sf] aFfsL /sd :yfgLo ;+lrt sf]ifdf hDdf ug{]

Joj:yf 5 . ;fljssf jf;f ;lxt $ lgsfosf]] vftfdf /x]sf] df}Hbft ?=!@,$^,*#).–:yfgLo

;l~rt sf]if vftfdf bflvnf ug'{kg]{ b]lvPsf] 5 .

6. ;|]:tf k|df0fLt M :yfgLo lgsfo cly{s k|zf;g lgodfjnL, @)^$ n] tf]s] cg';f/ lhDd]jf/

JolQmn]] k|dfl0ft u/L n]vf /fVg'kg]{ Joj:yf 5 . ;fljssf lgsfon] n]vf;Fu ;DalGwt k|df0f

sfuhftx? ;DalGwt kbflwsf/Laf6 k|dfl0ft u/]sf] b]lvPg . tf]s] adf]lhd k|dfl0ft sfuhft

/fvL ;|]:tf cBfjlws ug'{kg]{ b]lvG5 .

7. k]ZsLM cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod &( df k]ZsL tf]lsPsf] ;dodf km5\of}{{6

ug'{kg]{ Joj:yf 5 . ;fljssf] jfs'sf] ?=!$,&),))).– / ;fljssf] jf;fdf ?=!,!%,))).– u/L

?=!%,*%,))).– k]ZsL lbO{Psf]df ;f] km5\of}6 u/]sf] kfO{Pg . lgodfg';f/ k]ZsL c;"n km6\of}{6

x'g'kb{5 .

8. lhG;L bflvnf M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $&-!_ df lhG;L ;fdfgsf] ljj/0f

;lxt cfDbfgL afFlw clen]v cBfjlws /fVg'kg{] Joj:yf 5 . sfof{non]@ yfg df]6/ ;fOsn

?=@,%),))).)) sf b/n] vl/b u/]sf]df lhG;L vftfdf bflvnf ePsf] b]lvPg . pQm

?=%,)),))).– sf] ;fdfg clen]v u/]sf] k|df0f k]z x'g'k5{ .

a]?h" l:ylt

of] jif{ n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/faf6 ?=$) nfv *% xhf/s'n a]?h" dWo] lgodt ug'{kg]{

?=@% nfv / k]ZsL ?=!% nfv *% xhf/ /x]sf] 5 .



v'Da' kf;fªNxfd' ufFpkflnsf


ut jif{sf] ?=%# nfv $& xhf/ / of] jif{sf] cfo ?=% s/f]8 *! nfv ^@ xhf/ ;d]t ?=^ s/f]8

#% nfv ( xhf/ cfo eO{ ?=^ s/f]8 #&xhf/ vr{ u/L ?=#$ nfv &@ xhf/ df}Hbft /x]sf] 5 .

n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g .

1. ;fdfgsf] :jfldTj M :yfgLo txsf] ;]jf ;~rfng tyf Joj:yfkg ;DaGwL cfb]z, @)&$ sf] a'bfF

g+= &( cg';f/ ufFpkflnsf jf gu/kflnsf sfod x'bfF ;f] leq ;dflxt ePsf ;fljssf lgsfosf]

rn, crn ;DklQ, bfloTj tyf clen]v tof/ u/L sfod ePsf] ;Dkltx:tfGt/0f x'g] / ;f]sf]

clen]v jiff{Gt{ leq tof/ u/L k|ltj]bg ;fj{hlgs ug'{kg]{ Joj:yf 5 . :yfgLo txsf] rn, crn,

lhG;L ;fdfgsf] clen]v /fvL k|ltj]bg u/]sf] kfO{Pg . To;}n] ;Dkltsf] ;+/If0fdf tTsfn Wofg

lbg'kg]{ b]lvG5 .

2. /fhZj bflvnf M ;fdflhs ;'/Iff eQf ljt/0f u/L afFsL /x]sf] ?= @,)),)).–s]Gb|Lo ;+lrt

sf]ifdf bflvnf u/]sf] 5 . pQm /sd ;+l3o ;+lrt sf]ifdf bflvnf x'g'kb{5 .

3. lhDd]jf/L M g]kfn ;/sf/sf] ldlt @)&#.!!.@^ sf] lg0f{o adf]lhd ;+l3o ;+/rgf cg';f/ :yflkt

of] :yfgLo txn] df}Hbft lhDd]jf/L ;fg'{kg]{ Joj:yf u/]sf] 5 . ;fljs lgsfojf6 lhDd]jf/L ;/]/

cfPsf] df}Hbft Plsg x'g] clen]v k]z ePsf] 5}g . lhDd]jf/L ;f/]sf] df}Hbftsf] Plsg u/L cfly{s

ljj/0fdf ;dfj]z ug'{kg]{ b]lvPsf] 5 .


u/L 6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . sfof{non] kmlg{r/ P08 lkmSr;{ tyf d]lzg/L cf}hf/

ljleGg cfk'lt{stf{af6 k|lt:kwf{ gu/L k6s k6s vl/b u/L ?=*),)),))).– vr{ u/]sf] b]lvof] .

sfo{df k|ltKiwf{ ePsf] b]lvPg . k|ltikwf{sf] dfWodaf6 vl/b ug'{kg]{ b]lvPsf] 5 .

5. sf]if M :yfgLo txsf] zf;g ;~rfng ;DaGwdf ul/Psf]] cfb]zsf], @)&# sf] a'bfF g+= @( df

cfly{s aif{sf] cGtdf aFfsL /sd :yfgLo ;+lrt sf]ifdf hDdf ug{] Joj:yf 5 . ;fljs h'leª

:yfgLo ;+lrt ?=^!%@&^.– ;+lrt sf]ifdf hDdf ug'{kb{5 .

6. ;|]:tf k|dfl0ft M :yfgLo lgsfo cly{s k|zf;g lgodfjnL, @)^$ n] tf]s] cg';f/ lhDd]jf/

JolQmn] k|dfl0ft u/L n]vf /fVg'kg]{ Joj:yf 5 . ;fljssf n]vf;Fu k|df0f sfuhftx? k|dfl0ft

u/]sf] b]lvPg . tf]s] adf]lhd sfuhft /fvL ;|]:tf cBfjlws / k|dfl0ft ug'{kg]{ b]lvG5 .

7. r]s e'QmfgL M JolQm jf ;+:yfx?nfO{ e'QmfgL lbwf ;+:yfsf] a}+s vftfdfkm{t vr{ u/L u/L >]itf

tof/ ug'{kb{5 . ;fljssf] v'Dh'ªn] ;+:yfsf gfddf ug'{kg]{ vr{ ;lrjsf] gfddf n]vL ;+lrt

dfkm{t ;+:yfx?nfO{ e'QmfgL u/]sf] 5 . sf/f]af/nfO{ yk ljZj;gLo / e/kbf]{ agfpg g} a}s

dfkm{t e'QmfgL k|0ffnLsf] ljsf; ug'{ kb{5 .

8. k]ZsL aFfsLM— cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod &( df k]ZsL tf]lsPsf] ;dodf

km5\of}{6 ug'{kg]{ Joj:yf 5 . ;+:yfnfO{ lbPsf] k]ZsL cfly{s jif{sf] cGTo;Dd km5\of}{6 gePsf]

?=%,@$,))).– c;'n km5\of}{6 x'g'kb{5 .

9. sfo{ ;DkGg M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@%-@_ cg';f/ lgdf{0f sfo{ ;DkGg

ePk5L tf]lsP adf]lhd sfo{ ;DkGg k|ltj]bg tof/ ug'{kg]{ Joj:yf 5 . ;fljs v'Dh'Ë vfg]kfgL

cfof]hgfsf ?=@),)),))).– e'QmfgL lbPsf] 5 . ef/tLo b'tjf;sf] cfly{s ;xof]udf ;+rflnt

sfo{;DkGg k|ltj]bg tof/ gu/L of]hgfsf] ?=@),)),))).–vr{ u/]sf] lgoldt b]lvPg .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ;'? j]?h' ?=#! nfv %( xhf/ b]lvPsf] dWo]c;'nL ug'{kg]{ ?=@) xhf/,

lgoldt ug'{kg]{ ?=@^ nfv !% xhf/ / k]ZsL ? % nfv @$ xhf/ /x]sf] 5 .



b'wsf}lzsf ufpFkflnsf


ut jif{sf]? @ s/f]8 !$ nfv ^$ xhf/ / of] jif{sf] cfo ?=& s/f]8 # nfv *^ xhf/ ;d]t ?=(

s/f]8 !* nfv %) xhf/ cfDbfgL ePsf]df ?=* s/f]8 %# nfv %% xhf/ vr{ u/L ?=^$ nfv (% xhf/

df}Hbft /x]sf] 5 . n]vfk/LIf0faf6 b]lvPsf pNn]Vo Joxf]/f b]xfo 5g M

1. cfGtl/s lgoGq0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod (% df cfGtl/s lgoGq0f

k|0ffnL ;'b[9 ug'{kg]{ Joj:yf 5 . ;fdflhs ;'/Iff sfo{qmdsf] clen]v tyf a]?hsf] nut

cBfjlws u/]sf] 5}g . ;fljssf :yfgLo lgsfosf] lhG;Lsf] cj:yf b]lvg] u/L a/a'emf/y u/L]

clen]v /fv]sf] b]lvPg .;fljs lgsfosf] kl/ifbsf] :jLs[t ePsf] sfo{sf] e'QmfgL ubf{ ;lrjn]

cfˆgf] gfddf r]s sf6]sf] b]lvPsf] 5 . e'QmfgL kfpg]sf] gfddf r]s lbg] Joj:yf ug'{kg]{ b]lvPsf]

5 .


u/L 6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . d]zLg/L cf}hf/ ;lxt % yfg lhG;L ;fdfg 5gf}6 ubf{

?=@(,(@,^$&.–sf ;fdfg k|lt:kwf{ a]u/ k6s k6s u/L vl/b u/]sf] b]lvof] . vl/b Joj:yfkg

k|efjsf/L /x]sf] gb]v]sf]n] k|lqmof k'/f u/L vl/b ug'{kg]{ b]lvPsf] 5 .


cfly{s aif{sf] cGtdf j8fsf]] vftfdf /x]sf] aFfsL /sd ;+lrt sf]if hDdf ug{] Joj:yf 5 .

;fljssf g]n] ;lxt &lgsfodf /x]sf]] df}Hbft ?=!),)$,*%&.–:yfgLo ;l~rt sf]ifdf bflvnf

ug'{kg]{ b]lvPsf] 5 .

4. bflvnf Mcfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ df lan e/kfO{ ;lxt n]vf /fVg'kg]{

Joj:yf 5 . ;fljs nf]lvdsf ;lrjsf] gfddf ;fdflhs ;'/Iff eQmf ljt/0f ug{?=!$,*#,@)).–

k]ZsL dWo] ?=!$,@!,^)).– sf] dfq e/kfO{ k]z cfPsf]n] ljt/0fsf] e/kfO{ k]z x'g'afFsL] ?=

^!,^)).–;+lrt sf]ifdf bflvnf ug'{kg]{ b]lvPsf] 5 .

5. k]ZsL M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod &( df k]ZsLlgwf{l/t;dodf km5\of}{{6 ug'{kg]{

Joj:yf 5 . ;flassf] h'a' ;lxt # ;fdflhs ;'/Iff nufot # lzif{ssf] vr{sf nflu lh=;=;

jf6 ljleGg pkef]Qmf ;ldltsf JolQmn] lnPsf] ?=#^!^^!#.– k]ZsL km5\of}{6 u/]sf] kfOPg . ;f]

k]ZsL km5\of}{{6 x'g'kb{5.

6. ;|]:tf k|dfl0ft M ;fljs lgsfosf] ;|]:tf :yfgLo lgsfo cly{s k|zf;g lgodfjnL, @)^$ n] tf]s]

cg';f/ lhDd]jf/ kbflwsf/Ln] k|dfl0ft u/L /fVg' kg]{ Joj:yf 5 . ;fljs lgsfon] n]vf;Fu

;DalGwt k|df0f sfuhftx? k|dfl0ft u/]sf] b]lvPg . tf]s] adf]lhd k|dfl0ft sfuhft clen]v

u/L cBfjlws ug'{kg]{ b]lvPsf] 5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 b]lvPsf] yk Joxf]/f ?=^* nfv &# xhf/ b]lvPsf]df k|ltqmofjf6 @! nfv

() xhf/ km5\of}{6 eO{ afFsL ?=$^ nfv *#xhf/ dWo] lgoldt ug'{kg]{ ? !) nfv ^^ xhf/ / k]ZsL ? #^

nfv !& xhf/ /x]sf] 5 .



g]rf;Nofg ufpFkflnsf


ut jif{sf] ?=$# nfv && xhf/ / of] jif{sf] cfo ?=^ s/f]8 %* nfv ( xhf/ ;d]t ?=& s/f]8 !

nfv *^ xhf/cfo u/L ?=^ s/f]8 !& nfv $$ xhf/ vr{ u/L ?=*$ nfv $@ xhf/df}Hbft /x]sf] 5 .

n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g M

1. ;fdfgsf] :jfldTj M :yfgLo txsf] ;]jf ;+rfng tyf Joj:yfkg ;DaGwL cfb]z, @)&$ sf] a'bfF

g+= &( cg';f/ :yfgLo tx leq ;dflxt ePsf ;fljssf lgsfosf] rn, crn ;DklQ, bfloTj

tyf clen]v /fvL :yfgLo txdf x:tfGt/0f x'g] / ;f]sf] clen]v tyf lhG;L nut vftf jiff{Gt

leq tof/ u/L k|ltj]bg ;fj{hlgs ug'{kg]{ Joj:yf 5 . :yfgLo txdf rn, crn, lhG;L

;fdfgsf] clen]v /fvL tf]lsP adf]lhd k|ltj]bg tof/L u/]sf] kfO{Pg . ;fdfgsf] ;+/If0fdf

tTsfn Wofg lbg'kg]{ b]lvG5 .


ug'{kg]{ Joj:yf 5 . ;fdflhs ;'/Iff sfo{qmdsf] clen]v tyf a]?hsf] nut cBfjlws u/]sf] 5}g

.;fljssf lgsfodf ePsf] ;DklQsf]] cj:yf b]lvg] u/L ljj/0f tof/ gePsf] ;fy} ;DklQ

a/a'emf/ysf] clen]v /fv]sf] b]lvPg . ;DklQsf] clen]v tyf ;+/If0f Joj:yf ;d]t ;'b[9 ug'{kg]{

b]lvPsf] 5 .


cfly{s aif{sf] cGtdf aFfsL :yfgLo ;+lrt sf]ifdf hDdf ug{] Joj:yf 5 . ;fljssf ;Nofg ;lxt

$ lgsfodf ?=!&,!(,*^&.–:yfgLo ;l~rt sf]if bflvnf ug'{kg]{ b]lvPsf] 5 .

4. k|dfl0ft ;|]:tf M :yfgLo lgsfo cly{s k|zf;g lgodfjnL, @)^$ n] tf]s] cg';f/ lhDd]jf/

kbflwsf/Ln] k|dfl0ft u/L n]vf /fVg' kg]{ Joj:yf 5 . ;fljs lgsfosf]n]vfk|df0f sfuhftx?

k|dfl0ft u/]sf] b]lvPg . k|dfl0ft sfuhft ;lxtsf] ;|]:tf /fVg'kg]{ b]lvPsf] 5 .

5. ;DkGg k|ltj]bgM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !## df sfo{ ;DkGg

ePsf] k|ltj]bg cg';f/sf] e'QmfgL lbg'kg{] Joj:yf 5 . Ps :jf:Yo s]Gb| af6f] vf]Ng{ ?=

@,*^,@%).– k]ZsL km5\of}{6 ;d]t ul/ ?=%,^%,%)).– vr{ ubf{ sfo{;DkGg k|ltj]bg ;+nUg u/]sf]

b]lvPg . ;f] sfo{ ;DkGg ePsf] b]lvg] ?= %,^%,%)).– sf] k|df0f k]z ug'{kb{5 .

6. c;'n ug'{kg]{ M Ps :j:Yo s]Gb|sf hgzlQmnfO{cltl/Qm ;dodf sfd u/]afkt lhNnf :jf:Yo

sfof{noaf6 e'QmfgL lbg] Joj:yf 5 . @)&$.)!.!@ df Ps :jf:Yo s]Gb|sf!@hgzlQmnfO{{

cltl/Qm ;do sfd u/] afkt ?= @,)),))).– e'QmfgL lbPsf] b]lvG5 . bf]xf]/f] x'g] u/L b'j}

sfof{noaf6 e'QmfgL gePsf] PsLg u/L bf]xf]/f eP PsLg u/L c;'n x'g'kb{5 .


ug'{kg]{ Joj:yf 5 . JoflQm / ;+:yfnfO{ ?=^,)#,*)).–km5\of}{6 u/]sf] kfOPg . pQm k]ZsL km5\of}{{6

x'g'kb{5 .

8. sfo{;DkGg k|ltj]bg M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !## df sfo{

;DkGg ePsf] k|ltj]bg cg';f/sf] e'lQmfgL lbg'kg{] Joj:yf 5 . Ps ejg lgdf{0f;d'xnfO{ ?=

!,^),%)).– / Ps :jf:Yo s]Gb| jf6f] lgdf{0fdf ?=%,^%,%)).– u/L ?=&,@^,))).– vr{ ubf{

sfo{;DkGg k|ltj]bg ;+nUg u/]sf] b]lvPg . ;f] sfo{ ;DkGg ePsf] b]lvg] ?=&,@^,))).– sf] k|df0f

k]z ug'{kb{5 .

a]?h" l:ylt

of] jif{] n]vfk/LIf0faf6 ?=#* nfv !% xhf/ s'n a]?h"/x]sf]dWo] c;'n ug'kg]{ ?=@ nfv, lgoldt

ug'{kg]{ ?=#) nfv !! xhf/ / k]ZsL ?=^ nfv $ xhf/ /x]sf] 5 .



dxfs'n'ª ufpFkflnsf


ut jif{sf] ?=$) nfv #( xhf/ / of] jif{sf] cfo ?=@ s/f]8 && nfv ! xhf/ ;d]t ?=# s/f]8

!& nfv $) xhf/ cfo eO{ ?=@ s/f]8 %( nfv *! xhf/vr{ u/L ?=%& nfv %( xhf/ df}Hbft /x]sf] 5

. n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g .


k|0ffnL ;'b[9 ug'{kg]{ Joj:yf 5 . ;fdflhs ;'/Iff sfo{qmdsf] clen]v tyf a]?hsf] nut

cBfjlws u/]sf] 5}g . ;fljssf lgsfosf] ljj/0f tof/ gePsf] ;fy} ;fdfg ;Dklt a/a'emf/ysf]

clen]v /fv]sf] b]lvPg . lhG;L ;fdfgsf] clen]v tyf ;+/If0f Joj:yf ;d]t ;'b[9 ug'{kg]{

b]lvPsf] 5 .

2. a/a'emf/y M;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] k=;+=@)&#.&$, r=g+=!=!=#/479,ldlt


!& adf]lhd of] :yfgLo txdf ;dflxt ePsf ;fljssf lgsfodf /x]sf] k]ZsL tyf a]?h' clen]v

;dfof]hg ePsf] txdf sfod u/L lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{

ug'{kb{5 .


u/L 6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . df]6/;fO{sn ;lxt * yfg ;fdfg k|lt:kwf{ a]u/ k6s

k6s u/L?=!*,!@,&().– sf] vl/b u/]sf] b]lvof] . vl/b Joj:yfkg glthfd'vL /x]sf] b]lvPg .

k|lqmof k'/f u/L vl/b ug'{kg]{ b]lvPsf] 5 .

4. hUuf k|flKt M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^ df ;/sf/L /sd vr{ ug]{

;DaGwdf / hUuf k|flKt P]g, @)#$ df hUuf k|flKt ug]{ sfo{ljlw pNn]v 5 . zf}rfno lgdf{0fsf

nflu hUuf k|fKt u/L ?=@,)),))).– / ;f]df zf}rfno lgdf{0f u/L?=@,*@,))).– ;lxt

?=$,*@,))).– vr{ u/]sf] kfOof] . hUuf k|flKt ePsf] b]lvg] nfnk"hf{ / ;f]df zf}rfno lgdf{0f

ePsf] b]lvg] sfo{;DkGg k|df0f k]z x'g'kb{5 .

5. ;+lrt sf]if M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf] lgod !*@-

#_ df tf]lsPsf] sfo{ljlw ckgfO{ vr{ ug'{kg]{ Joj:yf 5 . cflbjf;L hghflt ejgsf] nflu

kmlg{r/ pknJw jfkt ?=$,(%,^*@.– vr{ n]v]sf] kfOof] . cfly{s jif{sf] cGtdf afFsL

?=@,$%,!!).– ;+lrt sf]if bflvnf u/]sf] kfOPg . ;f] ;+lrt sf]if bflvnf x'g'kb{5 .

6. k]ZsL M:yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+zf]wg_ lgodfjnL, @)^$ sf] lgod !*@-#_ df

lbPsf] k]ZsL Dofbleq tf]lsPsf] sfo{ljlw ckgfO{ km5\of}{6 ug'{ jf u/fpg' k]ZsL lng]lbg] b'j}

y/Lsf] st{Jo x'g] Joj:yf 5 . zlxbu]6 lgdf{0f tyf afn sfo{qmdsf nflu JolQmnfO{ lbPsf]

?=%,&),))).– km5\of}{6 u/]sf] gb]lvPsf]n] k]ZsL km5\of}{6 x'g'kb{5 .

7. j8f d~r vr{ M :yfgLo lgsfo cfly{s k|zf;g -klxnf] ;+;f]wg_ lgodfjnL, @)^$ sf] lgod (-

@_ df vr{ ubf{ vr{sf] lan e/kfO{ ;lxt n]vf /fVg'kg]{ Joj:yf 5 . ;fljs lgsfosf] j8f

d~rnfO{ pknJw u/fPsf] hgfO{ vr{ n]v]sf] ?=&,@^,))).– j8f d~rdf hDdf ePsf] k|df0f /

;f]af6 ;DalGwt d~rn] ;Dkfbg u/]sf sfdx? b]lvg] j}7ssf] lg0f{o, ;fj{hlgs ;'g'jfO{ ;lxtsf]

k|df0f ;+nUg /x]sf] kfOPg . ;/sf/L /sd vr{sf] oy]i6k|df0f /fVg'kb{5 .

8. a]?h" nut M cfly{s sfo{ljlw lgodfjnL, @)%% sf] bkmf !* / !( adf]lhd sfof{non] j]?h'sf]

nut cBfjlws u/L sfod j]?h' ;dod} km5\of}{6 u/L ;Dkl/If0f u/fpg' kb{5 . ;fljssf ufpF

ljsf; ;ldltsf] a]?h"sf] nut cBfjlws u/L /fv]sf] kfOPg . nut /fvL sf/afxL u/L af_ FsL

a]?h" km5\of}+6 ug'+ u/fpg' kg]+ b]lvG5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=@) nfv @# xhf/ a]?h"/x]sf] dWo] lgoldt ug'{kg]{ ?=!$ nfv %# xhf/

/ k]ZsL ? % nfv &) xhf/ /x]sf] 5 .



lnv'lks] ufpFkflnsf


ut jif{sf] ?=!! nfv () xhf/ / of] jif{sf] cfo ?=# s/f]8 %^ nfv %( xhf/ ;d]t ?=# s/f]8

^* nfv $( xhf/ cfo eO{ ?=# s/f]8 $ nfv % xhf/ vr{ u/L ?=^$ nfv $$ xhf/ df}Hbft /x]sf] 5 .

;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]lxfo 5g .

1. vl/b of]hgf M ;fj{hlgs vl/b P]g, @)^# sf] bkmf ( df;fj{hlgs lgsfon] jflif{s b; nfv

?k}+ofFeGbf a9L /sdsf] vl/b ug'{kg]{ ePdf jflif{s vl/b of]hgf tof/ ug'{kg]{ Joj:yf 5 . of] aif{

?=@(,)!,%^^.–sf] vl/b sfo{ u/]sf]df jflif{s vl/b of]hgf tof/ u/]sf] kfOPg . vl/b sfo{df

kf/blz{tf / ;doa4tfsf nflu vl/b of]hgf h?/L kg]{ ePsf]n] lgoddf ePsf] Joa:yf kfngf

x'g'kb{5 .

2. nfut cg'dfg M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !)-$_ df ;fj{hlgs lgsfon]

dfn;fdfgsf] ljlzi6Ls/0fsf] cwLgdf /xL nfut cg'dfg tof/ ug'{kg]{ Joj:yf 5 . nfut

cg'dfg gjgfO{ vl/b u/]sf] kfO{of] . nfut cg'dfg tof/ u/L vl/b ug]{tkm{ Wofg lbg'kb{5 .


k|0ffnL ;'b[9 ug'{kg]{ Joj:yf 5 . sfo{qmdut vftf, ;fdflhs ;'/Iff sfo{qmdsf] clen]v, a]?h'

nut tyf km5\of}{6, vl/b Joj:yf, ef}lts ;DklQmsf] n]vfÍg, cfGtl/s cfo tyf aSof]tfsf]

ljj/0f cBfjlws u/L /fv]sf] kfOPg . ;f] Joj:yfsf] kfngf u/L cfGtl/s lgoGq0f dha't

agfpg' k5{ .

4. a/a'emf/y M ;+3Lo dfldnf tyf :yfgLo ljsf; dGqfnosf] 2073/12/25 sf] cfly{s sf/f]af/

tyf vftf ;+rfng ;DaGwdf yk :ki6 kl/Psf] kl/kqsf] bkmf !& adf]lhd ;fljssf] :yfgLo

txdf ;dflxt ePsf ;fljssf /x]sf] k]ZsL tyf a]?h' clen]v ;dfof]hg ePsf] txdf sfod

u/L lgodfg';f/ k]ZsL km5{of}6 tyf a]?h' ;Dk/LIf0f sfo{ ug'{kb{5 .

5. sf/f]af/sf] n]vfM– cfly{s sfo{ljlw P]g, @)%%tyf :yfgLo lgsfo cfly{s k|zf;g

lgodfjnL,@)^$ cg';f/ k|rlnt sfg'g adf]lhd k|fKt x'g cfPsf] cfDbfgL /sdsf] n]vf bf]xf]/f]

n]vfsg k|0ffnLdf cfwfl/t /xL /fVg'kg]{ Joj:yf 5 . ;fljs tLg lgsfodf x'g cfPsf] cfDbfgLsf]

bf]xf]/f] n]vf k|0ffnLdfn]vf+sg u/]sf] b]lvPg . :yfgLo txdf x'g] cfo /sdsf] bf]xf]/f] n]vfk|0ffnLsf]

cfwf/df clen]v /fVg'kb{5 .


u/L 6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . sfof{non] d]zLg/L cf}hf/ ;lxt ( yfg ;fdfg

k|lt:kwf{ a]u/ k6s k6s u/L ?=@^,@),)&).– sf] vl/b u/]sf] b]lvof] . vl/b Joj:yfkg

glthfd'vL /x]sf] b]lvPg . k|lqmof k'/f u/L vl/b ug'{kg]{ b]lvPsf] 5 .

7. /fhZj bflvnfM lnv'lks]sf] ;fdflhs ;'/Iff eQf ljt/0f u/L afFsL ?= ^@,))).– :yfgLo ;+lrt

sf]ifdf bflvnf u/]sf] kfOof] . ;f] ;l3o /fhZj bflvnf x'g'kb{5 .

8. k]ZsLM cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod &( jdf]lhd k]ZsL /sd ;dodf km5\of}{6

ug'{kg]{ Joj:yf 5 . ;fdflhs ;'/Iff eQf nufot # lzif{ssf nflu ljleGg $ JolQmx?nfO{ lbPsf]

k]ZsL ?=&#,&*,)#$.– km5\of}{6 u/]sf] kfOPg . pQm k]ZsL km5\of}{{6 x'g'kb{5 .

9. ;+lrt sf]ifM cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #, $ / % df ;+lrt sf]ifsf] ;+rfng

tyf Joj:yfkg ;DaGwdf pNn]v 5 . cfly{s jif{sf] cGtdf ;fljs rf}nfvs{df afFsL

?=%,)$,&@%.–:yfgLo ;+lrt sf]if vftfdf bflvnf u/]sf] kfOPg . ;f] bflvnf ug'{kb{5 .;fdflhs

;'/Iffsf] afFsL b]v]sf]] ?=$*,))).– /fhZj vftfdf bflvnf ug'{kb{5 .

10. al9 e'QmfgL M cfly{s sfo{lalw lgodfjnL, @)^$ sf] lgod #^ df sfuhft clen]v cg';f/

e'QmfgL lbg'kg]{ Joj:yf 5 . lgsfosf] Ifdtf ljsf; nufotsf] sfo{qmddf e'QmfgL ubf{ e'QmfgLsf]

e/kfOsf ;fydf ljn ljhs ;+nUg u/]sf] 5}g . vr{sf] k|df0f ;+nUg gu/L e'QmfgL] u/]sf] ?

@@,))).– ;DjlGwtaf6 cz'n ug'{k5{ .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=&% nfv !) xhf/ z'? j]?h' /x]sf]dWo] c;'n ug'kg]{ ?=*$ xhf/

lgoldt ug'{kg]{ ?=$* xhf/ / k]ZsL ?=&# nfv &* xhf/ /x]sf] 5 .



;f]kfË ufpFkflnsf


ut jif{sf] ?=$! nfv &# xhf/ / of] jif{sf] cfo ?=@ s/f]8 ($ nfv $) xhf/ ;d]t ?=# s/f]8

#^ nfv !# xhf/ cfo eO{ ?=@ s/f]8 &^ nfv @& xhf/ vr{ u/L ?=%( nfv *^ xhf/ df}Hbft /x]sf]

5 . n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g .

1. vl/b of]hgf M ;fj{hlgs vl/b P]g, @)^# sf] bkmf ( df ;fj{hlgs lgsfon] jflif{s b; nfv

?k}+ofFeGbf a9L /sdsf] vl/b ug'{kg]{ ePdf jflif{s vl/b of]hgf tof/ ug'{kg]{ Joj:yf 5 . k"FhLut

zLif{saf6of] aif{ ?=#! nfv *^ xhf/sf] vl/b sfo{ u/]sf]df jflif{s vl/b of]hgf tof/ u/]sf]

5}g . vl/b of]hgf tof/ u/L vl/b sfo{ Jojl:yt ug'{kg]{ b]lvPsf] 5 .

2. cfGtl/s lgoGq0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod (% df cfGtl/s lgoGq0f;'b[9

ug'{kg]{ Joj:yf 5 . ;fdflhs ;'/Iff sfo{qmdsf] clen]v tyf a]?hsf] nut cBfjlws u/]sf]

b]lvPg . ;DklQsf] clen]v tyf ;+/If0f Joj:yf ;d]t ;'b[9 ug'{kg]{ b]lvPsf] 5 .


u/L 6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 .kmlg{r/ P08 lkmSr;{ tyf d]lzg/L cf}hf/ ljleGg

cfk'lt{stf{af6 k|lt:kwf{ gu/L k6s k6s u/L?=@%,#!,@&(.– sf] vl/b u/]sf] b]lvof] . vl/b

Joj:yfkg pknAwLd'vL /x]sf] b]lvPg . k|lqmof k"/f u/L vl/b ug'{kg]{ b]lvPsf] 5 .


ug'{kg]{ Joj:yf 5 . jiff{Gtdf /x]sf]] k]ZsL ?=%!,^^,!().– km5\of}{6 u/]sf] kfOPg . pQm k]ZsL

km5\of}{{6 x'g'kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=%@ nfv ( xhf/ s'n a]?h"b]lvPsf]df n]vfk/LIf0f k|ltj]bg pknAw

u/fPkl5 ?=$# xhf/ km5\of}{6 eO{ afFsL ? %! nfv ^^ xhf/dWo] k]ZsL ?=%! nfv ^^ xhf/ /x]sf] 5 .

:yfgLo tx n]vf/LIf0f k|ltj]bg, k|b]z g++= !, cf]vn9'+uf


l;l4r/0f gu/kflnsf


ut jif{sf] ? @ nfv () xhf/ / of] jif{ !% s/f]8 (# nfv @# xhf/ ;d]t ? !% s/f]8 (^ nfv

!# xhf/ cfo eO{ ? !% s/f]8 !) nfv !! xhf/ vr{ eO{ ?=*^ nfv @ xhf/ df}Hbft afFsL /x]sf] 5 .

;f] sf/f]af/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfo adf]lhd 5 M

1. lhG;L Joj:yfkg M g]kfn ;/sf/sf] lg0f{oaf6 @)&#.!!.@* b]lv ;flassf % lgsfo ;dfa];

ePsf 5g . ;flassf lgsfojf6 3/ hUuf nufot rn crn ;+DktLx? x:tfGt/0f u/L of] txdf

cfDbfgL hgfpg' kg]{ b]lvG5 . ;flassf ;dlxt ePsf lgsfosf] rn crn ;Dkltsf] clen]v

/fv]sf] b]lvb}g . ;f] jf/] txsf] Wofg hfg'kb{5 .

2. cfGt/Ls n]vfk/LIf0f M cfly{s sfo{ljlw P]g, @)^# sf] bkmf !^ cg';f/ dxfn]vf lgoGqs

sfo{fnon] tf]lsP adf]lhd cfGtl/s n]vfkl/If0f ug'{ u/fpg' kg]{ Joj:yf u/]sf] 5 . :yflgo

lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @)@-!_ df k|To]s :yfgLo lgsfosf] cfo Joo

nufot To:tf] lgsfosf] dftxtsf sfof{nosf] n]vf cWofjlws ul/ cGtLd n]vfkl/If0f xF'bf

;DklQ / ;fdfgsf] nut 5'6]sf] eP nut uf]ndfn eO{ g]kfn ;f/sf/sf] xfgL gf]S;fgL ePsf] eP

;"rgf k|fKt u/L sfof{no k|d'v jf laefluo k|d'vn] xfgL gf]S;fgL c;'n u/L laefluo sfo{afxL

ug]{ ;d]t Joj:yf u/]sf] 5 . n]vfk/LIf0faf6 b]lvPsf q'l6 clGtd k/LIf0f x'g'eGbf c3L lgoldt

u/fpg', k|df0f k]z jf c;'n ug'{kg]{df cfjZos sf/jfxL u/L n]vf cWofjlws agfpg] clwsf/

k|fKt clwsf/Lsf] st{Jo x'g] Joj:yf 5 . :yfgLo txn] cfGt/Ls n]vfk/LIf0f u/fO{ k|lta]bg

km5\of}{6 ;lxt clGtd n]vfk/LIf0fsf] nflu k]z ug'{kg]{df cfGtl/s n]vfk/LIf0fsf] Joxf]/f km5\of}{6

gu/]sf]n] ljlwsf] kl/kfngf gePsf] cj:yf 5 . k|ltj]bg sfof{Gjog gug{ nufgL ug'{ pko'Qm

xf]Og .

3. sfo{ ;Dkfbg k|lta]bg M– cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod (! cg';f/ k|To]s

sfo{non] cfly{s aif{ ;fdKt ePsf] tLg dlxgf leq aflif{s sfo{ ;Dkfbg k|lta]bg tof/ u/L

laefu dfkm{t dfGqnodf ;d]t k'¥ofpg' kg]{ Joj:yf u/]sf]5 . of txn] k|lta]bg tof/ u/]sf]

b]lvg cfPg . k|ltj]bg tof/ u/L sf/f]jf/sf] kf/blz{tf k|jw{g ug'{kb{5 .

4. k]ZsL km5of]{6 M– cfly{s sfo{ljlw lgodfjnL, @)^$ sf] kl/R5b ( sf] lgod &$ -#_ pklgod -

@_ adf]lhd k]ZsL o; lgodfjnLsf] sfo{ljlwdf tf]lsPsf] Dofb leq km5of}{6 ug'{ u/fpg' k]ZsL

lng] lbg] b'a} y/Lsf] st{Jo x'g]5 . k]ZsLsf] lan ekf{O ;lxtsf] laa/0f k|fKt ePkl5 PsfO; lbg

leq km5of}{6 u/L ;Sg'kg]{ Joj:yf 5 . j8fnfO{ lbPsf] k]ZsLsf] lan ekf{O ;lxtsf] vr{sf]

kmfF6jf/L cfPkl5 ;a} lan ekf{O tyf vr{sf kmfF6jf/Lsf] k/LIf0f u/L km5of}{6 ug{ ldn]sf] a}+s

gubL lstfj, k]ZsL vftfdf ;d]t hgfO{ cfGtl/s n]vfk/LIf0f u/fO{ clGtd n]vfk/LIf0fsf] nflu

k]z ug'{ kg]{df j8f tx cGtu{tsf] kmfF6jf/L k]z eP adf]lhd k]ZsL km5of}{6 u/L n]vf >]itf k]z

ug]{ u/]sf] b]lvof] . of] k/Lkf6Ldf ;'wf/ ul/g' kb{5 .

5. ;fdflhs ;'/Iff eQf k]ZsL M– ;fdflhs ;'/Iff eQf lat/0f ug{ % sd{rf/LnfO{ lbPsf] k]ZsL

?=@,^%,#!,^)).– dWo] ?=@,^$,(@,*)).– lan ekf{O kmfF6jf/L tyf ?=#,#&,$)).– gub

?=@,^!,%%,$)).– sf] >]:tf e/kfO{ n]vfk/LIf0f ul/Psf] 5 . afFsL ? #*,*)).– /x]sf]df ;f] /sd

;l~rt sf]if bflvnf u/]sf] 5}g . k/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo adf]lhd 5 .

5.1. ;f] k]ZsL / km5\of}6 ubf{ @ sd{rf/Lsf] gfddf afFsL k]ZsL a}+s bflvnf u/L ?=#*,*)).– lz3|

km5\of}{6 u/]sf] kfOPg .

6. bf]xf]/f] tna M ;"rgf tyf ;+rf/ dGqfnosf] b/jGbLaf6 /fli6«o k'gMlgdf{0f k|flws/0f,

sfe|]knf~rf]sdf sfhdf /xg' ePsf Ps zf=c=nfO{ ;fdfGo k|zf;g dGqfnosf] r=g+= !!% ldlt

)&#.%.#! sf] ;?jfdf ;+l3o dfldnf tyf :yfgLo ljsf; dGqfno cGtu{t ;?jf u/]sf] b]lvof] .

;?jf cg';f/ /fli6«o k'glgdf{0f k|flws/0f, sfe|]knf~rf]ssf] r=g+= @^ ldlt )&#.^.@) sf]

kqfg';f/ @)&#.)&.@* ut]b]lv nfu" x'g] u/L ;?jf eO{ dGqfnodf cfPsf] kfOof] . ! dlxgf kl5

nfu" x'g] u/L /dfgf lbPsf] :ki6 ePg . @)&#.^.@) df /dfgf kl5 @)&#.&.@& ;Dd xflh/ ePsf]

cfwf/ k]z ePg . dGqfnosf] @)&#.*.( sf] /dfgf kqfg';f/ @)&#.*.!% df xflh/ ePsf] b]lvG5

. lgh @)&#.&.@* b]lv @)&#.*.( ;Dd ;?jf ePsf] dGqfnodf xflh/ ePsf] pNn]v 5 . ;f]

dGqfnoaf6 lghn] tna eQf, rf8kj{ vr{ tyf b}lgs e|d0f vr{ glng' ePsf] :iki6 kf/]sf]

b]lvG5 . /dfgfdf @)&# cflZjg;Ddsf] tna eQf / rf8kj{ vr{ lnPsf] b]lvG5 . @)&# cflZjg



/ sflQ{ssf] @ dlxgfsf] tna eQf ?= &(,@#&.– vr{ n]v]sf] kfOof] . xflh/ x'g' eGbf @=% dlxgf

cl3 tna vr{ n]v]sf] ljifodf vf]hljg ubf{ @)&# cflZjgsf] tna eQf ;fljsjf6 lnPsf]

/dfgfdf pNn]v ePsf] b]lvof] . @)&# sflQ{s dlxgdf lnPsf] tna v'Ng cfPg . @)&# c;f]hsf]

;fljsjf6 lnO{ ;s]sf]n] bf]xf]/f] b]lvPsf] tna ?=#%,*^*.– / eQf @ dlxgf xflh/ x'g' cl3sf]

gkfpg] ?=&,%)).– ;d]t ?=$#,#^*.– c;'n ug'{kb{5 .

7. gkfpg] ;'ljwf M :yfgLo :jfot zf;g lgodfjnL, @)%^ sf] lgod !! df gu/ k|d'v /

pkk|d'vsf] kfl/>lds cg';"rL & adf]lhd kfpg] pNn]v u/]sf] b]lvof] . Ps zf=c=n] @)&# b]lv

@)&# df3;Ddsf] gu/ k|d'vsf] lhDd]jf/L ;Dkfbg u/L k|lt dlxgf ?=$,%)).– n] ?=!^,%)).–

vr{ n]v]sf] 5 . ;f]xL cfwf/df eQf lnPsf] b]lvPsf]n] sfo{sf/L clws[tn] of] eQf kfpg] cfwf/

gx'Fbf c;'n ug'{kb{5 .

8. s/ 5'6 M cfos/ P]g, @)%* sf] bkmf *& / ** cg';f/ 7]Ssf jf s/f/ cGo ljleGg vr{ ubf{

>f]tdf clu|d s/ s§L u/L vr{ lbg'kg]{ Joj:yf u/]sf] 5 . :yfgLo txn] ljleGg of]hgfdf k]z

x'g cfPsf lan ljhs e/L pks/0f ef8f, ;fdfg vl/b u/L ? @%,)%,%^#.) df ? #(,$$(.)

s/ Go"g s6\6f u/]sf]n] c;'n ug'{kb{5 .

9. ljn e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% df vr{sf] ljn

e/kfO{ ;lxtsf] n]vf /fVg'kg]{ Joj:yf 5 . lzj dlb/ lgdf{0f ?=!,)),))).– dWo] ?= (%,))).–

vr{ n]Vbf nfut cg'dfg, ;Demf}tf, sfdsf] d"Nof+sg / sfo{;DkGg k|ltj]bg k]z gx'Fbf pQm vr{

lgoldt b]lvPg . vr{sf] ljn e/kfO{ ;lxtsf] vr{ k|dfl0ft ug]{ >]:tf /fvL vr{ Joj:yfkg

ug'{kb{5 .

10. cg'bfg M 5gf}6 ePsf !& of]hgfsf ?=@^,*%,@)).– lgsf;f lnO{ ?=@@,&*,@^^.– vr{ u/L

?=$,)^,(#$.– afFsL bflvnf ePsf] 5 . ;f] af/] b]lvPsf Joxf]/f b]xfP cg';f/ 5g\ M

10.1. 7"nf5fk lgz+v] nufot @ df]6/ af6f] lgdf{0fdf ?=#,%),))).– / ?=$,#%,))).– vr{ n]Vbf @

Joj;flosf] xftn] n]v]sf] ljhs /fvL vr{ n]v]sf] kfOof] . ;f] ljhsaf6 d'No clea[l4s/ ?=

$),@^%.– / $^,)!*.– ;dfof]hgsf] k|df0f k]z x'g'kg]{ b]lvof] .

10.2. ! tn'jf 3/ hf]8\g] df]6/ af6f] lgdf{0f ?=^,)),))).– vr{ n]v]sf] 5 . lgdf{0f sfo{df ef/L

pks/0f k|of]u ePsf] Ps lgdf{0f Joj;foLsf] xftn] n]v]sf] s/ ljhs ?=%,#),(&#.– sf] d"No

clea[l4 s/ ?=^(,)@&.– / ltglkKn] df]6/ af6f] lgdf{0fsf] ?=#,%),))).– vr{ n]v]sf] 5 . xftn]

n]v]sf] ljhs lansf] ?=#,)(,&#$.– sf] d"No clea[l4 s/ ?=$),@^%.– ;d]t vr{ n]v]sf] 5 .

ljhs g+= xftn] n]v]sf] x'Fbf lt ljnaf6 e'QmfgL lnPsf] d"No clea[l4s/ cfGtl/s /fh:j sfof{no

;dfof]hg eP gePsf] Plsg ug]{ cfwf/ k]z x'g'kg]{ cGoyf d'=c=s/ jfktsf] ?=^(,)@&.– /

?=$),@^%.– ;d]t ?=!,)(,@(@.– c;'n ug'{kb{5 . xftn] n]v]sf] ljhsjf6 ?=!,)(,@(@.– d'=c=s/

e'QmfgL u/]sf] c;'n ug'{kb{5 .

10.3. lju'6f/n] /f+uflbk ;8s lgdf{0f sfo{ u/L Ps ;Knfo;{sf] ljhs gePsf] ljnsf] ?= @,^%,$*^.–

d'=c=s/ ?=#$,%!$.– ;d]t yk u/L ?=#,)),))).– vr{ ug{ gkfpg] d'No clej[l4 s/

?=#$,%!$.– c;'n ug'{kb{5 .

11. a9L e'QmfgL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% df vr{sf] ljn

e/kfO{ ;lxtsf] n]vf /fVg'kg]{ Joj:yf 5 . j]ltgLn] ! yfg kN;/ df]6/ ;fOsn vl/b

?=@,%*,()).– vr{ n]v]sf] 5 . ;f] df]6/ ;fOsn Ps ;Knfo;{jf6 vl/b u/L ljhs d"No

?=@,#*,%)).– d'=c=s/ ;d]tsf]] / oftfoft vr{ ?=!),!&!.– ;d]t ?=@,$*,^&!.– vr{ n]Vg' kg]{df

?=@,%*,()).– u/]sf]n] a9L n]v]sf] ?=!),@@(.– c;'n ug'{kb{5 .

12. 5'6 ;'ljwf M d"No ?=@,!!,$!%.– sf b/n] $ df]6/;fOsn vl/b ubf{ ?= %),%*%.– 5'6 lbg]

pNn]v ePsf]df k|lt yfg ?=!@,^$^.– sf b/n] 5'6 lnPsf] gb]lvPsf]n] a9L e'QmfgL ? %),%*%.)

c;'n x'g'kb{5 .

13. tna a9L M ;fljs j]ltgL ufp+ ljsf; ;ldltn] Ps ;lrjsf] $ dlxgfsf] tnj eQf

?=!,!*,@**.– / cGo vr{ ?=%),))).– ;d]t ?=!,^*,@**.– vr{ n]Vg' kg]{df ?=!,&&,&%).– vr{

n]v]sf] b]lvof] . ctM a9L vr{ n]v]sf] ?=(,$^@.–c;'n ug'{kb{5 .

14. k]ZsL afFsL M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod &$ df k]ZsL lbg] / km5\of}6 ug]{

;Gbe{df :ki6 Joj:yf u/]sf] 5 . sfo{sf] lgldt cfjZostf kg]{ eGbf a9L gx'g] u/L kb /

k|of]hg v'nfO{ k]ZsL lbg'kg]{5 eGg] Joj:yf u/]sf] 5 . ;f]xL lgodfjnLdf k]ZsL km5\of}6 ug{ lan



ekfO{ ;lxtsf] ljj/0f k]z ug'{kg]{ / sfof{nn] To:tf] ljn ekfO{ k|fKt ePsf] PsfO; lbgleq k]ZsL

km5\of}6 u/L ;Sg' kg]{ Joj:yf u/]sf] 5 . ;fljs :yfgLo lgsfo / txsf] ut jif{ ;Ddsf] ?

!!,#),#^).– / of] jif{ ;fljs ^ lgsfosf] gfd / sfd gv'n]sf] ? !^,!^,$^(.– /x]sf]df ;f] k]ZsL

n]vfk/LIf0f cjlw;Dd km5\of}{6 ePsf] kfOPg To;}n] km5\of}{6sf] ultzLntf ckgfO{ ;dodf


15. df}Hbft M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @@ df vr{ gePsf] afFsL

lk|mh ug'{kg]{ Joj:yf 5 . :yfgLo txsf] j8fdf vr{ ge} afFsL ?=16,53,468.– :yfgLo ;+lrt

sf]ifdf x:tfGt/0f ug'{kb{5 .

a]?h'sf] l:ylt

of] jif{ n]vfk/LIf0fjf6 ? @! nfv $^ xhf/ z'? a]?h' b]lvPsf]df c;'n ug'{kg]{ ?=# nfv !# xhf/,

lgoldt ug'{kg]{ ?=! nfv $! xhf/ / k]ZsL afsL ?= !^ nfv (@ xhf/ afFsL /x]sf] 5 .



lvhLb]Djf ufpFkflnsf

n]vfk/LIf0f k|ltjb]g

ut jif{sf] ? @( nfv @) xhf/ / of] jif{ ^ s/f]8 ^) nfv !# xhf/ ;d]t ? ^ s/f]8 *( nfv

## xhf/ cfo eO{ ? ^ s/f]8 #$ nfv &* xhf/ vr{ ePdf ?= %$ nfv %% xhf/ df}Gbft afsL /x]sf]

5 . ;f] sf/f]af/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfo 5g\ M

1. cfGt/Ls n]vfk/LIf0f M :yflgo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @)@-!_ df

k|To]s :yfgLo lgsfosf] cfo Joo nufotsf] dftxtsf] n]vf cWofjlws ul/ cGtLd n]vfkl/If0f

u/fO{ cfGtl/s n]vfk/LIf0faf6 lg:s]sf a]?h' clGtd n]vfk/LIf0f x'g'eGbf c3L g} lgoldt u/fpg'

kg]{df Joj:yf 5 . cfGtl/s n]vfk/LIf0f eO{ ;f]sf] k|lta]bg ;lxt clGtd n]vfk/LIf0fdf k]z

ug'{kg]{df cfGtl/s n]vfk/LIf0f Joxf]/f km5\of}{6 ePsf] b]lvPg .

2. s/, b:t'/ M g]kfnsf] ;lawfg, @)&@ sf] wf/f %( df :yflgo txn] cfˆgf] clwsf/ If]q leqsf]

cfly{s clwsf/ ;DjGwL laifodf sfg'g agfpg], ah]6 agfpg], gLlt tyf of]hgf tof/ ug]{ /

To;sf] sfof{Gjog ug'kg]{ Joj:yf u/]sf] 5 . of] aif{ aflif{s ah]6 tof/ u/]sf] b]lvPg . :yfgLo

txn] If]q leq lng kfpg] dfnkf]t,3/hUuf s/, ;jf/Ls/,xf6jhf/s/, Joj;fo s/ / cGo s'g}

klg s/ b:t'/ z'Ns hl/jfgf l;kmfl/z b:t'/ cflb af6 cfDbfgL ug{ ;s]sf] b]lvPg .

3. lhG;L Joj:yfkg M g]kfn ;/sf/sf] lg0f{oaf6 @)&#.!!.@* b]lv of] tx u7g eO ;flas lgsfo

;dfa]; ePsf 5g . ;flassf lgsfojf6 3/ hUuf nufPt rn crn ;+DktLx? x:tfGt/0f eO{

;DklQ clen]v /fVg' kb{5 . ;fljs lgsfosf] rn crn ;DklQsf] clen]v :ki6 u/fPsf] b]lvb}g

.

4. n]vfk/LIf0f M cfly{s sfo{ljlw P]g, @)^# sf] bkmf !^ cg';f/ dxfn]vf lgoGqs sfo{fnon] tf]lsP

adf]lhd cfGtl/s n]vfkl/If0f ug'{ u/fpg' kg]{ Joj:yf u/]sf] 5 . cfGtl/s jf clGtd n]vfk/LIf0f

xF'bf ;/sf/L gub af lhG;L rn crn ;fdfgsf] nut 5'6 u/]sf] b]lvPdf nut uf]ndfn xfgL

gf]S;fgL b]lvPdf To;sf] ;'rgf kfpg ;fy sfo{fno k|d'v gf]S;fgL c;'n u/L laefluo sfo{afxL

ug]{ ;d]t Joj:yf u/]sf] 5 . clGtd n]vfk/LIf0f x'g' c3L g} lgoldt u/fpg' kg]{df lgoldt

u/fO, k|df0f k]z ug'{ kg]{df k|df0f k]zu/L jf c;'n pk/ ug'{k]{df c;'n pk/ u/L n]vf cWofjlws

agfO /fVg zfvf k|d'vsf] st{Jo x'g] Joj:yf 5 . cfGt/Ls n]vfk/LIf0f u/fO{ k|lta]bg clGtd

n]vfk/LIf0fdf k]z ePsf] 5}g .

5. sfo{ ;Dkfbg M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod (! cg';f/ k|To]s sfo{non] cfly{s

aif{ ;fdKt ePsf] tLg dlxgf leq lgoddf Joj:yf eP cg';f/sf] laa/0fx? ;dfa]z x'g] u/L

aflif{s sfo{ ;Dkfbg k|lta]bg tof/ u/L tfn's ljefudf k7fpg] Joj:yf u/]sf]5 . aflif{s

sfo{;Dkfbg k|lta]bg tof/ u/]sf] b]lvPg .

6. k]ZsL km5of]{6 M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] kl/R5]b ( sf] lgod &$-#_ pklgod -@_

adf]lhd lbOPsf] k]ZsL Dofb leq km5of}{6 ug'{ u/fpg' lng] lbg] b'a}sf] st{Jo x'g] Joj:yf 5 .

;fdflhs ;'/Iff ;'ljwf lat/0f u/L e/kfO{ k|fKt kmfF6jf/L ?=!,$(,&$,$)).– k]ZsL km5of}{6 u/]sf]

;|]:tf n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo jdf]lhd 5g\ M

^=! b'O{ ;lrjsf gfddf ;fdflhs ;'/Iff ;'ljwf k]ZsL ? #),@*,*)).– jiff{Gt;Dd afFsL /x]sf] 5 .

^=@ ut jif{sf] ? @,%),))).– / of] jif{sf] ? %(,#(,^)).– ;d]t ? ^@,*(,^)).– kmlg{r/ vl/b, ejg

lgdf{0f, ;fdflhs ;'/Iff / sfd gv'n]sf] k]ZsL n]vfk/LIf0f cjlw;Dd km5\of}{6 u/]sf] b]lvPg .

7. clu|d s/ M cfos/ P]g, @)%* sf] bkmf **, *( df s/ sl§ u/L vr{ n]Vg'kg]{ Joj:yf 5 .

ljleGg ( lgsf / txdf ? @#,$%,*#@.– e'QmfgL ubf{ Go"g s/ s§f u/]sf]n] afFsL ? ^*,*@@.–

c;'n u/L bflvnf ug'{kb{5 .

8. ljn ekf{O M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% df vr{sf] ljn

e/kfO{ ;lxtsf] n]vf /fVg'kg]{ Joj:yf 5 .

*=! j8f g+= # afnaflnsf nlIft sfo{qmdaf6 k]Zf ePsf] #) yfg lan af6 !^) cf]6f emf]nf Ps

k;naf6 ? !,(@,))).– / 9'jfgL vr{ ;d]t ? @,)),()).– vr{ n]v]sf]df ef]nfx? lat/0f ekf{O

k]z gePsf] x'Fbf ekf{O k]z ug'{kb{5 .

*=@ j8f g=& /fjfbf]n'n] e'l;+ufvf]nf n3' hn law'Q cfof]hgfnfnO{ ? %),))).– vr{ n]v]sf]df nfut

cg'dfg gfkL lstfj,sfo{ ;DdGg k|lta]bg, lan ekf{O,;Demf}tf h:tf cfwf/e't sfuhft ;+nUg

gu/L vr{ n]v]sf] /sd lgoldt b]lvPg .



*=# j8f g+= & n] /fjfbf]n' 3Dt]n ;8s lgdf{0f sfo{sf] ? *^,$)).– vr{ n]v]sf]df nfut cg'dfg

gfkL lstfj,sfo{ ;DdGg k|lta]bg, lan ekf{O,;Demf}tf h:tf cfwf/e't sfuhft ;+nUg gu/L vr{

n]v]sf] /sd lgoldt b]lvPg .

*=$ j8f g+= & n]] lk|tL /fjfbf]n' ( ;fjf e'l;+uf x'b} uf]nL ;8s lgdf{0f sfo{ afkt ? ^$,))).– vr{

n]lv pkef]Qmf ;ldlt e'QmfgL lbPsf]df nfut cg'dfg gfkL lstfj,sfo{ ;DdGg k|lta]bg, lan

ekf{O,;Demf}tf h:tf cfwf/e't sfuhft ;+nUg gu/L vr{ n]v]sf] /sd lgoldt b]lvPg .

*=% j8f g+= & n] e'l;+ufvf]nf n3' hnlaw't of]hgfsf] ? (^,))).– vr{ n]v]sf]df nfut cg'dfg gfkL

lstfj,sfo{ ;DdGg k|lta]bg, lan ekf{O,;Demf}tf h:tf cfwf/e't sfuhft ;+nUg gu/L vr{

n]v]sf] /sd lgoldt b]lvPg .

*=^ j8f g+= ! /ugLsf j8f ;lrjn] vr{ n]v]sf] dWo] )&#.!!.!* sf] e|d0f vr{ bf]xf]/f] lnPsf] ?

*,@%).– c;'n ug'{kb{5 .

*=& 1fgHof]lt gful/s ;r]tgf s]Gb|sf] gfddf ? %^,))).– vr{ n]v]sf]df ? #),!$).– sf] dfq lan

ekfO{ ;+nUg u/]sf] x'Fbf lan eGbf a9L vr{ / @%,*^).– lgoldt gb]lvPsf] .

*=( e'l;Ëf ufp+ ljsf; ;ldlt k|yd ;f=;' eQf lat/0f u/]sf] lan ekf{O kmfF6jf/L k/LIf0f ubf{ ?

(,)$,*)).– k]ZsL km5\of}{6 ug'{kg]{df ? (,!#,^)).– k]=km ePsf] b]lvPsf]n] kmfF6jf/L eGbf a9L

k]ZsL km5of}{6 u/]sf] ? *,*)).–a}Fs bflvnf u/L bflvnf ef}r/ k]z ug'{kb{5 .

9. s/ lahs M jf8 g+= # lvhLr08]Zj/Llv;|L n3' hnlaw't cfof]hgfsf] nflu 5'ofOPsf] ?

@,)),))).–dWo] uf=la=; x'bf uPsf] k]ZsL km5of}{6 u/]sf]df pkef]Qf ;ldltaf6 k]z ePsf]

landWo] xfO8«f] OghL{ sG;g{ kf=ln sf] l;=g @%( ldlt @)&$.#.@@ df kmnfdsf] kf]n @) yfgsf]

? @,)),))).– ;]N;c8{/ dfq ;dfa]z u/]sf] x'bfF ljhs gePsf] / s/ s§L u/]sf] ;d]t

gb]lvPsf] xF'bf vr{ clgoldt b]lvPsf] .

9.1. ;f]xL nB' hnlaw't cfof]hgfsf] nflu tf/ / cGo ;dfg v/Lb afkt xfO8«f] sG;{g k|f=ln s} l;=g+=

@(^ ldlt )&$.$.#@ sf] ;]N;c8/ ;+nUg u/L ? !,$&,@&).– vr{ n]v]sf]df s/ lahs a]u/ pQm

vr{ lgoldt dfGg] cfwf/ ePg .

10. k]ZsL afsL M o; ufpFkflnsf cGt{ut j8f sfo{fnoaf6 k|fKt km5of}6 x'g' afFsL k]ZsLsf] laa/0f

cg';f/ % j8fnfO{ lbPsf] k]ZsL ut jif{ / o; jif{ ;d]tsf] ? ##,)),*)).– k]ZsL km5of}{6 ug{

afFsL b]lvPsf] 5 . pQm k]ZsL cfly{s sfo{ljlw lgodfjnL,@)^$ sf] kl/R5]b ( cg';f/ k]ZsL

km5of}{6 ug'{ u/fpg' kb{5 . -k]ZsL ;DaGwL lj:t[t ljj/0f k|f/lDes k|ltj]bgdf pNn]v 5_.

11. a}s df}Hbft M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod ( df vr{ ge} afFsL

df}Hbft lk|mh ug'{kg]{ Joj:yf 5 . ( j8fnfO{ k]ZsL :j?k lgsf;f lbPsf] /sddWo] vr{ e} afFsL ?

!$,)(,(%$.– df}Hbft /x]sf] b]lvg cfof] . pQm df}Hbft d'n sf]ifdf lkmtf{ u/L lx;fj ldnfg

ug'{kb{5 .

11.1. df}Hbft M ;+3Lo ;+/rgfsf] nflu ? *),)),))).– lgsfzfdf ? #),)@,((!.– vr{ u/L afFsL ?

$(,(&,))(.– df}Hbft /x]sf] 5 . df}Hbft /sd lk|mh x'g] :ki6 gLlt lgb]{zg k|fKt gePsf] xF'bf

o; ;DaGwdf ;DalGwt lgsfosf] Wofg hfg' kb{5 .

a]?h'sf] l:ylt

n]vfk/LIf0fjf6 ? ! s/f]8 $^ nfv #% xhf/ z'? a]?h' /x]sf]df c;'nL ug'{kg]{ ?=&& xhf/, lgoldt

ug'{kg]{ ?= @@ nfv *( xhf/ / k]ZsL afFsL ?= ! s/f]8 @@ nfv ^( xhf/ afFsL /x]sf] 5 .



rDkfb]jL ufpFkflnsf


ut jif{sf] ? #% nfv $# xhf/ / of] jif{ & s/f]8 @! nfv ^( xhf/ ;d]t ? & s/f]8 %& nfv

!@ xhf/ cfo eO{ ? ^ s/f]8 (& nfv &$ xhf/ vr{ eO{ ?= %( nfv #* xhf/ df}Hbft sfod /x]sf] 5 .

;f] sf/f]af/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfo 5g\ M


sfof{non] tf]lsP adf]lhd cfGtl/s n]vfkl/If0f ug'{ u/fpg' kg]{ Joj:yf u/]sf] 5 .:yflgo lgsfo

cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @)@ -!_ df k|To]s :yfgLo lgsfosf] cfo Joo

nufot To:tf] lgsfosf] dftxtsf sfo{fnosf] n]vf cWofjlws ul/ cGtLd n]vfkl/If0f u/fO{

cfGtl/s n]vfk/LIf0faf6 lg:s]sf a]?h' jf q'l6 clGtd n]vfk/LIf0f x'g'eGbf cuf8L g} lgoldt

u/fpg' kg]{df Joj:yf 5 . t/ o; sfo{fnoaf6 cfGtl/s n]vf k/LIf0f u/fO{ ;f]sf] k|lta]bg ;lxt

clGtd n]vfk/LIf0fsf] nflu k]z ug'{kg]{df ;f] cg';f/ ePsf] b]lvPg . o:tf] kl/kf6Ldf ;'wf/ x'g'

kb{5 .

2. sfo{ ;Dkfbg k|lta]bg M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod (! cg';f/ k|To]s

sfo{non] cfly{s aif{ ;dfKt ePsf] tLg dlxgf leq lgoddf Joj:yf eP cg';f/sf] laa/0fx?

;dfa]z x'g] u/L aflif{s sfo{ ;Dkfbg k|lta]bg tof/ u/L ;Djlwt laefu dfkm{t dfGqnodf

;d]t k'¥ofpg' kg]{ Joj:yf u/]sf]5 .t/ o; ufpFkflnsfaf6 o:tf] k|lta]bg tof/ u/L k]z u/]sf]

b]lvg cfPg . o;df sfof{no k|d'vn] laz]if Wofg lbg' kb{5 .

3. k]ZsL km5of]{6 M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] kl/R5]b ( sf] lgod &$ -#_ pklgod -@_

adf]lhd lbOPsf] k]ZsL o; lgodfjnLsf] sfo{ljlwdf tf]lsPsf] Dofb leq o;} lgodfjnL cg';f/

km5of}{6 ug'{ u/fpg' k]ZsL lng] lbg] b'a} y/Lsf] st{Jo x'g]5 . sfo{nodf k]ZsL /sdsf] lan ekf{O

;lxtsf] laa/0f k|fKt ePkl5 PsfO; lbg leq sfo{non] km5of}{6 ul/ ;Sg' kg]{ Joj:yf 5 .

ufpFkflnsfx?n] j8fx?nfO{ lbPsf] k]ZsLsf] l/tk"j{ssf] lan ekf{O ;lxtsf] vr{sf] kmfF6jf/L

ufpFkflnsfdf k|fKt x'g cfPkl5 ;a} lan ekf{O tyf vr{sf kmfF6jf/L l/tk"j{s k]z eP÷gePsf]

k/LIf0f u/L l/tk'j{s km5of}{6 ug{ ldNg] eP km5of}{6 u/L a}+s gubL lstfj, k]ZsL vftfdf ;d]t

hgfO{ cfGtl/s n]vfk/LIf0f ;d]t u/fO{ cflGtd n]vfk/LIf0fsf] nflu k]z ug'{ kg]{df j8fx?jf6 h]

h:tf] kmfF6jf/L k]z x'g cfPsf] 5, ;f]xL cg';f/ k]ZsL km5of}{6 u/L n]vfk/LIf0fsf] nflu n]vf

>]itf k]z ug]{ u/]sf] b]lvof] . o:tf] k/Lkf6Ldf ;'wf/ ul/g' kb{5 .

4. ;fdflhs ;'/Iff ;'ljwf M o; ufpFkflnsfaf6 ;fdflhs ;'/Iff eQf lat/0f ug{ k]ZsL uPsf]df

!) j8f sfof{nox?af6 etf lat/0f u/]sf] lan ekf{O ;d]tsf] kmfF6jf/L tyf gub bflvnf

ef}r/sf] cfwf/df k]ZsL km5of}{6 u/]sf] ?=!,(%,!&,$)).– sf] kmfF6jf/L k|fKt ePsf]n] ;f]sf]

n]vfk/LIf0f ul/Psf] 5 .

5. k]ZsL afFsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ df k]ZsL km5\of}{6

ug'{kg]{ Joj:yf 5 . ;fdflhs ;'/Iff eQf ljt/0f ug{ lbPsf] # sd{rf/Lsf gfddf ?=!#,@(,%)).–

k]ZsL afFsL b]lvPsf]n] pQm k]ZsL oyflz3| km5\of}6 ug'{kb{5 .

6. a}+s afFsLM– :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod ( df vr{ ge} afFsL

df}Hbft lk|mh ug'{kg]{ Joj:yf 5 . eQf ljt/0fsf] k]ZsL lgsf;f ?=&(,*^,$)).– dWo]

?=&*,!*,%)).– vr{ u/L ?= !,^*,()).– afFsL b]lvPsf] x'Fbf ;f] /sd ;+3Lo ;+lrt sf]if bflvnf

u/]sf] k|df0f k]z x'g'kb{5 .

7. d"No clea[l4 s/ M d"No clej[l4 s/ lgodfjnL, @)%$ adf]lhd d"No clej[l4 s/ e'QmfgLsf]

hfgsf/L cfGtl/s /fh:j sfof{nonfO{ lbg] Joj:yf 5 . kmlg{r/ vl/b / b'jfgL u/L

?=@,)),^#).– vr{ n]v]sf] Ps ;Knfo;{sf] ljhs ;RrfO{ ?=!,%!,))).– df d"No clea[l4 s/

?=!(,^#).– ;d]t vr{ n]Vbf cfGtl/s /fh:j sfof{nodf hfgsf/L k7fpFg afFsL / ljhs

;RofPsf] x'Fbf ;f] ;dfof]hg u/]sf] k|df0f k]z ug'{kb{5 .

8. ldtJolotf M ;fd;'ª df]jfO{n ! yfg vl/b u/L ? &&,))).– vr{ n]v]sf] 5 . sfof{no k|of]hgsf]

nflu Go"g d'Nos} df]jfO{n vl/b u/] x'g]df a9L d"Nosf] df]jfO{n vl/b u/L vr{df ldtJolotf

kfOPg . vr{ lgoGq0f u/L ;hutfdf Wofg lbg'kg]{ b]lvG5 .

9. s/ 5'6 M cfos/ P]g, @)%* sf] bkmf *& / ** cg';f/ 7]Ssf jf s/f/ / cGo ljleGg e'QmfgLdf

>f]tdf g} clu|d s/ s§L u/]/ dfq e'QmfgL lbg'kg]{ Joj:yf u/]sf] 5 . :yfgLo tx nufotdf



of]hgf sfof{Gjog ubf{ nfeu|fxLjf6 ePsf] sfdsf] lan ljhsdf s/ s§L u/]sf] b]lvPg eg] cGo

e'QmfgLdf b]xfo jdf]lhd s/ 5'6 ePsf] ?=$@,($$.– c;'n ug'{kb{5 .

9.1. kmlg{r/ vl/b / b'jfgL ?= @,)),^#).– vr{ n]v]sf] dWo] Ps ;Knfo;{jf6 ?= !,%!,))).– sf] s/

5'6 ?= @,@^%.– c;'n ug'{kb{5 .

9.2. ;f]nf/ vl/b / h8fgdf Ps ;Knfo;{sf] ?= %,!),(!%.– dWo] ?= %,)),))).– e'QmfgL ubf{

?=$,*%,%)).– df !=% k|ltztn] ?= &,@*@.– s/ s6L ug'{kg]{df ?= $,@)).– dfq s§L u/]sf]n]

gk'u s/ ? #,)*@.– c;'n ug'{kb{5 .

9.3. pks/0f vl/b ?= #,(@,@!@.– d'=c=s/ ?=%),(**.– ;d]t ?=$,$#,!((.– vr{ n]v]sf]df s/ 5'6

?= %,**#.– c;'n ug'{kb{5 .

9.4. Ps df]6/af6f] lgdf{0f pkef]QmfnfO{ ?=!!,$),))).– e'QmfgL lb+bf ljn cg';f/ ?= !),!),))).– /

d'=c=s/ ;d]t ?= !!,$!,#)).– sf] ef/L pks/0f ef8fdf !=% k|ltztn] x'g] ? !%,!%).– s/ s§L

gu/]sf]n] ;f] s/ c;'n ug'{kb{5 .

9.5. df]6/af6f] lgdf{0fdf ?=%,)),))).– vr{ n]v]sf 5 . k|:t't ljn ekfO{ dWo] k/fdz{bftf ;+:yfnfO{

?= $,$@,*)).– d'No clea[l4 s/ vr{ u/]sf] b]lvG5 . ;f] vr{df !=% s/ s§L gu/]sf]n]

?=^,^$@.– c;'n ug'{kb{5 .

9.6. df]6/af6f] lgdf{0f ubf{ pkef]Qmfjf6 u/fO{ 8f]h/ef8f ?= !,)%,$*&.– vr{ ubf{ ?=!,%*@.– s/ 5'6

c;'n ug'{kb{5 .

9.7. df]6/af6f] lgdf{0f ubf{ pkef]Qmfjf6 u/fO{ Ps Joj;foLsf] ljn cg'?k ef/L pks/0f ef8f

?=$,@),))).– df ?=^,#)).– s/ 5'6 c;'n ug'{kb{5 .

9.8. afn ;+hfn ?=@,$),))).– vr{ ubf{ v]ns'bsf ;fdfg vl/b u/L Ps 6«]8;{sf] ?=!,#%,(%).– df ?

@,)$).– s/ 5'6 c;'n ug'{kb{5 .

!) k|df0f tyf lan ekfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% df

vr{sf] ljn e/kfO{ ;lxtsf] n]vf /fVg'kg]{ Joj:yf 5 . lanGb' ;8ssf] ?=@,($,))).–

pkef]Qmf4f/f ul/g] Ps k/fdz{bftfsf] ?=@,(%,%)).– k|ltlnkL lanjf6 vr{ n]v]sf] kfOof] .

;Ssn s/ ljhs, 7]Ssf lan ;d]t k]z ug'{kb{5 .

!! df}Hbft M ;+3Lo ;+/rgfsf] ?=*),)),))).– lgsf;f eO{ ?=@%,$@,^(*.– vr{ u/L afFsL

?=%$,%&,#)@.– df}Hbft /x]sf] a}+s lx;fj ljj/0faf6 b]lvg cfof] . vr{ eO{ afFsL /x]sf] /sd

ufpFkflnsfsf] gfddf /fli6«o jfl0fHo a}}+sdf /x]sf] d"n df}Hbft sf]ifdf lkmtf{ ug'{kg]{df

?=69,81,751.– df}Hbft b]lvof] . ;f] df}Hbft d"n sf]ifdf x:tfGt/0f u/L lx;fj ldnfg ug'{kb{5 .

!@= e/kfO{ tyf bflvnf M n]vfk/LIf0faf6 b]xfo adf]lhd b]lvPsf]n] c;"n km5\of}{6 tyf k|df0f k]z

ug{'kb{5 M

!@=! dlxnf :jo+;]ljsf k|f]T;fxgdf ?=!,^@,))).– vr{ ubf{ e/kfO{ k]z gePsf]n] ekfO{ k]z ug'{kb{5 .

jxfns/ ?= @,%)).– bflvnf k|df0f k]z ug'{kb{5 .

!@=@ uf8L ef8f ?= #,))).–, lgdf{0f ?= @,($,))).– vr{ ubf{ ? ^,(!*.) a}+s bflvnf k|df0f k]z

ug'{kb{5 . Ps k|fylds ljBfnosf] ?= %),))).– a'emfPsf] e/kfO{ k|df0f k]z ug'{kb{5 .

!@=# Ps z}lIfs ;+:yfsf] v]nd}bfgsf] ? $,)),))).– dWo] ?= #,)),))).– ljBfnodf hDdf u/]sf]

b]lvof] . afFsL ?= !,)),))).– z}lIfs ;+:yfdf hDdf u/]sf] k|df0f k]z ug'{kb{5 .

k]ZsL afFsL

:yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ df k]ZsL ;dodf km5\of}{6

ug'{kg]{ Joj:yf 5 . k]ZsL km5\of}6 ubf{ lan ekfO{ ;lxtsf] ljj/0f k]z ug'{kg]{ ljn ekfO{ k|fKt

ePsf] PsfO; lbgleq k]ZsL km5\of}6 u/L ;Sg' kg]{ Joj:yf u/]sf] 5 . sfo{qmd ;+rfng ug{

lbPsf] ut jif{sf] ?= #^,@(,#!&.– xfn;Dd afFsL b]lvPsf] 5 . ;f] k]ZsL km5\of}6 ug]{ u/fpg Wofg

lbg'kb{5 .

;fljs knfk' Ps cfdf ;d'xsf] ejg lgdf{0fsf] ?=!,%),))).– afFsL /x]sf]n] lz3| km5\of}6 ug'{

kb{5 .

sflnsf ufp+ ljsf; ;ldltn] ut ljutsf] !@ hgfsf] ljleGg sfo{qmd ?=$,#@,))).– afFsL /x]sf]

of] jif{ hLljsf]kfh{gsf] nflu ?=!,&#,))).– ;d]t ?=^,)%,))).– afFsL b]lvof] . ;f] lz3| km5\of}6

ug'{ kb{5 .



;fljs km]lbu'7 ut ljut * hgfsf] ?=^,*@,^!&.– afFsL b]lvPsf] 5 . ;f] k]ZsL lz3| km5\of{}6 ug'{

kb{5 .

;fljs km'njf/L k|fKt * hgfsf] ?=&,(*,*!@.– afFsL b]lvPsf] 5 . pQm k]ZsL lz3| km5\of}6 ug'{

kb{5 .

;fljs ljnGb' ut jif{ ljut jif{sf] # JolQmsf] gfddf afFsL b]lvG5 ?=@)&&!( afFsL b]lvPsf]

5 . ;f] k]ZsL lz3| km5\of}6 ug'{ kb{5 .

;fdflhs ;'/Iff ;'ljwf ljt/0f ug{ uPsf] ;|]:tf kl/If0f ubf{ Ps JolQm ?=$,))).– a'em]sf]

gb]lvPsf]n] ;f] lkmtf{ bflvnf u/]sf] k|df0f k]z ug'{ kb{5 .

;fljs /fgLjg ut ljut * hgfsf] ?=^,@*,!)).– afFsL b]lvPsf] 5 . # of]hgfsf] of] jif{sf] ?

%,(&,))).– ;d]t ?=!@,@%,!)).– afFsL b]lvPsf] 5 . ;f] lz3| km5\of}{6 ug'{ kb{5 .

a]?h'sf] l:ylt

of] jif{ n]vfk/LIf0fjf6 ?=%* nfv *( xhf/ z'? a]?h' b]lvPsf]df ;f] dWo] c;'nL ug'{kg]{ ?=*# xhf/,

lgoldt ug'{ kg]{ ?= * nfv * xhf/ / k]ZsL aFfsL ?=$( nfv (* xhf/ afFsL /x]sf] 5 .



lrz+v'u9L ufpFkflnsf


ut jif{sf] ? & nfv !% xhf/ / of] jif{ * s/f]8 @! nfv %$ xhf/ ;d]t ? * s/f]8 @* nfv

^( xhf/ cfo eg] ?=& s/f]8 &% nfv (! xhf/ vr{ u/L ?=%@ nfv &* xhf/=df}Hbft 5 . ;f]

sf/f]af/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfog';f/ 5g\ M

1. s/, b:t'/ tyf z'Ns M g]kfnsf] ;lawfg, @)&@ sf] wf/f %( df :yflgo txn] cfˆgf]

clwsf/ If]q leqsf] cfly{s clwsf/ ;DjGwL laifodf sfg'g agfpg],aflif{s ah]6 agfpg],

gLlt tyf of]hgf tof/ ug]{ / To;sf] sfof{Gjog ug'kg]{ Joj:yf u/]sf] 5 . of] aif{ o;

ufpFkflnsfn] aflif{s ah]6 tof/ u/]sf] b]lvPg . o; ufpkflnsfn] ufpFkflnsf If]q leq

lng kfpg] dfnkf]t,3/hUuf s/, ;jf/Ls/,xf6jhf/s/, Joj;fo s/ / cGo s'g} klg s/

b:t'/ z'Ns hl/jfgf l;kmfl/z b:t'/ cflb af6 cfDbfgL ug{ ;s]sf] b]lvPg .

2. lhG;L Joj:yfkg M g]kfn ;/sf/sf] lg0f{oaf6 @)&#.!!.@* b]lv ufpFkflnsf u7g eO{

;flas ufpF lasf; ;ldltx? ufpFkflnsfdf ;dfa]; ePsf 5g . ;flassf tL uf=la=;

x?af6 3/ hUuf nufPt rn crn ;+DktLx? x:tfGt/0f eO{ ufpkflnsfsf] lhG;L

lstfjdf cDbfgL hgfpg' kg]{ b]lvG5 . ufpFkflnsfsf] ;flassf ufFp lasf; ;ldltx?

;dfa]; e} ufpFkflnsfsf] j8fx?sf] ?kdf /xb} cfPsf]df s'g} klg ufpF lasf; ;ldltsf]

rn crn ;Dkltsf] /]s8 cWofjlws u/fPsf] b]lvb}g . o;df ;DjlGwt lgsfon] Wofg

lbg'kb{5 .

3. cfGt/Ls n]vf k/LIf0f M cfly{s sfo{ljlw P]g, @)^# sf] bkmf !^ cg';f/ dxfn]vf lgoGqs

sfo{fnon] tf]lsP adf]lhd cfGtl/s n]vfkl/If0f ug'{ u/fpg' kg]{ Joj:yf u/]sf] 5 .

cfGtl/s jf clGtd n]vfk/LIf0f xF'bf ;/sf/L gub af lhG;L rn crn ;fdfgsf] nut

5'6 u/]sf] b]lvPdf jf ;f] nut s'g} sf/0f af6 uf]ndfn e} g]kfn ;f/sf/ sf] xfgL

gf]S;fgL ePsf] b]lvPdf To;sf] ;'rgf k|fKt x'gf;fy ;DjlGwt sfo{fno k|d'v jf laefluo

k|d'vn] To:tf] xfgL gf]S;fgL ePsf] /sd c;'n u/L laefluo sfo{afxL ug]{ =;d]t Joj:yf

u/]sf] 5 . To;}u/L :yflgo lgsfo cfly{s k|zf;g lgodfjnL @)^$ sf] lgod @)@ -!_

df k|To]s :yfgLo lgsfosf] cfo Joo nufot To:tf] lgsfosf] dftxtsf sfo{fnosf] n]vf

cWofjlws ul/ cGtLd n]vfkl/If0f u/fO{ cfGtl/s n]vfk/LIf0f af6 lg:s]sf a]?h' jf

q'l6 clGtd n]vfk/LIf0f x'g' eGbf cuf8L g} lgoldt u/fpg' kg]{df lgoldt u/fO, k|df0f

k]z ug'{ kg]{df k|df0f k]zu/L jf c;'n pk/ ug'{k]{df c;'n pk/ u/L To;sf] k|df0f

;DjlGwt n]vf;u ;+nUg u/L n]vf cWofjlws agfO /fVg clwsf/ k|fKt clwsf/L nufot

k|zf;g zfvf k|d'vsf] st{Jo x'g] Joj:yf 5 . t/ o; sfo{fnoaf6 cfGt/Lsf n]vf k/LIf0f

u/fO{ ;f]=sf] k|lta]bg ;lxt clGtd n]vfk/LIf0fsf] nflu k]z ug'{ kg]{df ;f] cg';f/ ePsf]

b]lvPg . o:tf] kl/kf6Ldf ;'wf/ x'g' kb{5 .


sfof{non] tf]lsP adf]lhd cfGtl/s n]vfkl/If0f ug'{ u/fpg' kg]{ Joj:yf u/]sf] 5 .:yflgo lgsfo

cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @)@ -!_ df k|To]s :yfgLo lgsfosf] cfo Joo

nufot To:tf] lgsfosf] dftxtsf sfo{fnosf] n]vf cWofjlws ul/ cGtLd n]vfkl/If0f u/fO{

cfGtl/s n]vfk/LIf0faf6 lg:s]sf a]?h' jf q'l6 clGtd n]vfk/LIf0f x'g'eGbf cuf8L g} lgoldt

u/fpg' kg]{df Joj:yf 5 . t/ o; sfo{fnoaf6 cfGtl/s n]vf k/LIf0f u/fO{ ;f]sf] k|lta]bg ;lxt

clGtd n]vfk/LIf0fsf] nflu k]z ug'{kg]{df ;f] cg';f/ ePsf] b]lvPg . o:tf] kl/kf6Ldf ;'wf/ x'g'

kb{5 .


sfo{non] cfly{s aif{ ;dfKt ePsf] tLg dlxgf leq lgoddf Joj:yf eP cg';f/sf] laa/0fx?


;d]t k'¥ofpg' kg]{ Joj:yf u/]sf]5 . t/ o; ufpFkflnsfaf6 o:tf] k|lta]bg tof/ u/L k]z u/]sf]




6. k]ZsL km5of]{6 M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] kl/R5]b ( sf] lgod &$ -#_ pklgod -

@_ adf]lhd lbOPsf] k]ZsL Dofb leq km5of}{6 ug'{ u/fpg' k]ZsL lng] lbg] b'a} y/Lsf] st{Jo

x'g]5 . k]ZsLsf] lan ekf{O ;lxtsf] laa/0f k|fKt ePkl5 PsfO; lbg leq sfo{non] km5of}{6 ul/

;Sg' kg]{ Joj:yf 5 . j8fjf6 ;+rflnt sfdsf] l/tk"j{ssf] lan ekf{O k|fKt x'g cfPkl5 ;a} lan

ekf{O tyf vr{sf kmfF6jf/L l/tk"j{s k/LIf0f u/L km5of}{6 u/L cfGtl/s n]vfk/LIf0f ;d]t u/fO{

cflGtd n]vfk/LIf0fsf] nflu k]z ug'{ kg]{df j8fjf6 k]z eP jdf]lhd ;f]xL k]ZsL km5of}{6 u/L

n]vf k]z ug]{ u/]sf] b]lvof] . o:tf] k/Lkf6Ldf ;'wf/ ul/g' kb{5 .

6.1. ;fljs lr;ªv'u9L uf=lj=;=df ;fdlhs ;'/Iff k]ZsL ?=!$,@$,))).– afFsL b]lvPsf]n] ;f] k]ZsL

km5of}{6 ug'{kb{5 .

6.2. j8f g+=$ df sfo{qmd ug{ ?=!,)),)^,)(%.– k]ZsL aFfsL b]lvPsf] 5 . ;f] k]ZsL km5of}{6 ug{'

kb{5 .

6.3. ;fljs dfDvf hghflt sfo{qmd ug{ ljut jif{sf] Ps JolQmsf] ?=@#,))).– k]ZsL afFsL /xsf]n]

pQm k]ZsL lz3| km5of}{6 ug]{ ug'{kb{5 .

7. ljn e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sff] lgod ( df ljne/kfO{

;lxtsf] ;|]:tf /fVg' kg]{ Joj:yf 5 . df}Hbft afFsL * j8fx?sf] afFsL /x]sf] ?=@,#&,^!@.– df}Hbft

/fv]sf]n] ;f] df}Hbft d"n sf]ifdf lkmtf{ ug{'kb{5 .

7.1. ;+3Lo ;+/rgf cGtu{t ?=*),)),))).– lgsfzf / vr{ ?=@*,&$,(*).– vr{ u/L ? %!,@%,)@).–

afFsL df}Hbft /x]sf] 5 . ;f] lk|mh x'g] :ki6 gLlt lgb]{zg k|fKt gxF'bf lgsfosf] Wofg hfg'kb{5 .

8. s/ 5'6 M cfos/ P]g, @)%* sf] bkmf *& cg';f/ 7]Ssf jf s/f/sf] e"QmfgLdf e"QmfgL /sddf

!=%Ü clu|d s/ s§f u/]/ dfq e'QmfgL lbg'kg]{ Joj:yf 5 . j8fx?af6 ePsf] sfo{qmddWo]

of]hgfsf] vr{ n]Vbf ug{ kg]{ s/ s§f afFsL /fv]sf]n] gb]lvPsf]n] ? #@,^().– c;'n x'g'kb{5 .

8.1. kfgL 6\ofªsL !!( yfg v/lb u/]sf] d'=c s/ afx]s ?=%,)!,%*%.– df s/ ?=&,%@$.– 5'6 ePsf]

Ps l;rfO{ s'nf] dd{tsf nflu Ps ;Knfo;{sf] l;d]G6 / /8 vl/bsf] ?= **,&^).– s/ ?=!,##@.–

5'6 x'Fbf c;'n u/L bflvnf x'g'kb{5 .

8.2. nw' hnlj3't lgdf0f{ ubf{ Ps ;Knfo;{sf] ?=!,^^,%)).– Pr=l8=lk kfOk cfk"lt{ ePsf]df

?=@,$().– s/ 5'6 c;'n x'g'kb{5 .

8.3. cg'bfg ? !,(@,))) .– jf6 Ps hnljBt'tsf] nfuL lgd{f0f ;fdfu|Lsf] ljn d'=c=s/ jfx]s

?=!,#(,%)) .– df @,)(#.– s/ 5'6 c;'n x'g'kb{5 .

8.4. Ps ;8s lgdf{0f ?=%)),))).– vr{ ubf{ ef/L pks/0f ef8f jfkt Ps lgdf{0f Joj;foLsf]

ljndf ?=&,%)).– s/ 5'6 c;'n x'g'kb{5 .

8.5. k|;f/0f nfOg lj:tf/ ug{ ? #,&%,))).– sf] ljB't ljt/0f pks/0f vl/bdf gu/]sf] ? %,^@%.–

s/ s§L c;'n x'g'kb{5 .

8.6. xfO8«f]kfj/sf] kf]n v/Lbsf] %&))).– df s/ 5'6 ?=**%.– c;'n x'g'kb{5 .

8.7. OG6/k|fOh]hsf] ljleGg ;fdfg v/Lbsf] ? &$,*%).– df s/ 5'6 ? !,(@#.– c;'n x'g'kb{5 .

8.8. kN;/ df]6/ ;fOsn vl/b jfkt Ps ;Knfo;{nfO{ ? @,@!,(^).– df vl/b ubf{ s/ 5'6 ?

#,#!*.–c;'n x'g' kb{5 .

8.9. ;fljs ebf}/] uf=lj=;=n] df]6/ ;fOsn ?=@,!),%#!.– df vl/b ubf{ s/ s§L gu/]sf]n] ?=#,!%*.–

5'6 s/ c;'n ug'{ kb{5 .

9. a9L e'QmfgL M lbofn] ljleGg sfd ? !,%)).–sf b/n] ? (,))).– vr{ ug'{ kg]{df ? !),*)).–

vr{ n]v]sf] xF'bf kfpg] eGbf ? !,*)).– a9L c;'n x'g'kb{5 .

10. a9L tnj M kf]v/]sf Ps ;xfosnfO{ tnj eQf ?=(*,@*$.– eQmfgL lbg' kg]{df ? !,)*,%@).–

lbPsf] b]lvbf ?=!),@#%.– c;'n ug'{ kb{5 . To:t} lbofn]sf Ps ;xfossf] tnj eQf u|]8 ;'? x'g]

ldlt :ki6 gePsf] / tnjL k|lta]bg kf/Lt gu/]jf6 Plsg ug]{ k|df0f k]z ug]{ ug'{ kb{5 .

a]?h'sf] l:ylt

of] jif{ n]vfk/LIf0fjf6 ? ! s/f]8 !^ nfv @$ xhf/ z'? a]?h' /x]sf]df c;'n ug'{kg]{ ?=&# xhf/, lgodlt

ug'{ kg]{ ?=(* xhf/ / k]ZsL ?=! s/f]8 !$ nfv %# xhf/ afFsL /x]sf] 5 .



dfg]eGHofª ufpFkflnsf

n]vfk/LIf0f k|ltjbg

ut jif{sf] ? ( nfv (# xhf/ / of] jif{ * s/f]8 & nfv &) xhf/ ;d]t ? * s/f]8 !& nfv ^#

xhf/ cfo eO{ ?=& s/f]8 ^& nfv @) xhf/ vr{ u/L ?=%) nfv $# xhf/ df}Hbft /x]sf] 5 . ;f]

sf/f]af/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfo 5g\ M

1. s/, b:t'/ tyf z'Ns M g]kfnsf] ;+lawfg @)&@ sf] wf/f %( df :yflgo txn] cfˆgf] clwsf/ If]q

leqsf] cfly{s clwsf/ ;DjGwL laifodf sfg'g agfpg],aflif{s ah]6 agfpg], gLlt tyf of]hgf

tof/ ug]{ / To;sf] sfof{Gjog ug'kg]{ Joj:yf u/]sf] 5 . of] aif{ o; ufpFkflnsfn] aflif{s ah]6

tof/ u/]sf] b]lvPg . o; ufpkflnsfn] ufpFkflnsf If]q leq lng kfpg] dfnkf]t,3/hUuf s/,

;jf/Ls/,xf6jhf/s/, Joj;fo s/ / cGo s'g} klg s/ b:t'/ z'Ns hl/jfgf l;kmfl/z b:t'/

cflb af6 cfDbfgL ug{ ;s]sf] b]lvPg .

2. lhG;L Joj:yfkg M g]kfn ;/sf/sf] lg0f{oaf6 @)&#.!!.@* b]lv ufpFkflnsf u7g eO ;flas

ufp lasfz ;ldltx? ufpFkflnsfdf ;dfa]; ePsf 5g . ;flassf tL uf=la=; x?af6 3/

hUuf nufPt rn crn ;+DktLx? x:tfGt/0f eO{ ufpkflnsfsf] lhG;L lstfjdf cDbfgL hgfpg'

kg]{ b]lvG5 . t/ o; ufpkflnsfsf] ;flassf ufFplasf; ;ldltx? ;dfa]; e} ufpFkflnsfsf]

j8fx?sf] ?kdf /xb} cfPsf]df s'g} klg ufp lasf; ;ldltsf] rn crn ;Dkltsf] /]s8

cWofjlws u/fPsf] b]lvb}g . o;df ;DjlGwt lgsfon] Wofg lbg'kb{5 .

3. cfGt/Ls n]vf k/LIf0f M cfly{s sfo{ljlw P]g, @)^# sf] bkmf !^ cg';f/ dxfn]vf lgoGqs

sfo{fnon] tf]lsP adf]lhd cfGtl/s n]vfkl/If0f ug'{ u/fpg' kg]{ Joj:yf u/]sf] 5 . cfGtl/s jf

clGtd n]vfk/LIf0f xF'bf ;/sf/L gub af lhG;L rn crn ;fdfgsf] nut 5'6 u/]sf] b]lvPdf jf

;f] nut s'g} sf/0f af6 uf]ndfn e} g]kfn ;f/sf/ sf] xfgL gf]S;fgL ePsf] b]lvPdf To;sf]

;'rgf k|fKt x'gf;fy ;DjlGwt sfo{fno k|d'v jf laefluo k|d'vn] To:tf] xfgL gf]S;fgL ePsf]

/sd c;'n u/L laefluo sfo{afxL ug]{ =;d]t Joj:yf u/]sf] 5 . To;}u/L :yflgo lgsfo cfly{s

k|zf;g lgodfjnL @)^$ sf] lgod @)@ -!_ df k|To]s :yfgLo lgsfosf] cfo Joo nufot

To:tf] lgsfosf] dftxtsf sfo{fnosf] n]vf cWofjlws ul/ cGtLd n]vfkl/If0f u/fO{ cfGtl/s

n]vfk/LIf0f af6 lg:s]sf a]?h' jf q'l6 clGtd n]vfk/LIf0f x'g' eGbf cuf8L g} lgoldt u/fpg'

kg]{df lgoldt u/fO, k|df0f k]z ug'{ kg]{df k|df0f k]zu/L jf c;'n pk/ ug'{k]{df c;'n pk/ u/L

To;sf] k|df0f ;DjlGwt n]vf;u ;+nUg u/L n]vf cWofjlws agfO /fVg clwsf/ k|fKt clwsf/L

nufot k|zf;g zfvf k|d'vsf] st{Jo x'g] Joj:yf 5 . t/ o; sfo{fnoaf6 cfGt/Lsf n]vf

k/LIf0f u/fO{ ;f]=sf] k|lta]bg ;lxt clGtd n]vfk/LIf0fsf] nflu k]z ug'{ kg]{df ;f] cg';f/ ePsf]



sfo{non] cfly{s aif{ ;fdKt ePsf] tLg dlxgf leq lgoddf Joj:yf eP cg';f/sf] laa/0fx?


;d]t k'¥ofpg' kg]{ Joj:yf u/]sf]5 . t/ o; ufpkflnsf÷gu/kflnsf af6 o:tf] k|lta]bg tof/

u/L k]z u/]sf] b]lvg cfPg . o;df sfof{no k|d'v n] laz]if Wofg lbg' kb{5 .

5. k]ZsL km5of]{6 M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] kl/R5b ( sf] lgod &$ -#_ pklgod -@_

adf]lhd lbOPsf] k]ZsL o; lgodfjnLsf] sfo{ljlwdf tf]lsPsf] Dofb leq km5of}{6 ug'{ u/fpg'

k]ZsL lng] lbg] b'a} y/Lsf] st{Jo x'g]5 . lan ekf{O ;lxtsf] laa/0f k|fKt ePkl5 PsfO; lbg

leq sfo{non] km5of}{6 ul/ ;Sg' kg]{ Joj:yf 5 . k]ZsLsf] lan ekf{O ;lxtsf] vr{sf] k|fKt x'g

cfPkl5 ;a} lan ekf{O{ tyf vr{sf kmfF6jf/L k]z ePgePsf] k/LIf0f u/L l/tk'j{s km5of}{6 ug{

ldNg] eP km5of}{6 u/L cfGtl/s n]vfk/LIf0f ;d]t u/fO{ cflGtd n]vfk/LIf0fsf] nflu k]z ug'{

kg]{df j8fx?jf6 k|:t't kmfF6jf/L k]z x'g cfPsf] 5, ;f]xL cg';f/ k]ZsL km5of}{6 u/L

n]vfk/LIf0fsf] nflu k]z ug]{ u/]sf] b]lvof] . o:tf] k/Lkf6Ldf ;'wf/ ul/g' kb{5 .

%=! ljleGg sfo{qmddf uPsf] k]ZsL jfFsL /x]sf] ?=$^,%@,^)).– km5\of{}6 ug{'kb{5 .

%=@ j8f ;lrjsf] gfddf lbPsf] sfo{qmd k]ZsL afFsL ?=!*,@!,*$*.– lz3| km5of}{6 ug'{ kb{5 .

%=# of]hgf rnfpg ut ljutsf] ?=#),^^,!$&.– / of] jif{df ?=&,$),%)).– u/L ?=*,)^,^$&.– j]?h"

afFsL lz3|| km5of}{6 ug'{ kg]{ b]lvPsf] 5 .



%=$ ;fljs df]nL M tn'jf l;dfgf b]lv df]nL df]6/ af6f] :t/pGgtL ug{ ?=%,)),))).– k]ZsL km5\of}{6

ePsf] 5}g .

%=% ;fljs dfg]e~Hoª M ;fdflhs ;'/Iff ekfO{ 36L b]lvPsf] ? *,))).– c;'n ug'{kb{5 .

%=^ ;fljs dfwjk'/ Ps M ;fdflhs kl/rfnssf] k]ZsL ? #)))).– jf+sL /x]sf]n] pQm kZsL km5of}{6

ug'{ kb{5 .

6. ;dfof]hg kq M ejg dd{t / ;Def/ Ps Joj;foLnfO{ ? #,)^,$#&.– vr{ n]v]sf] 5 . lgdf{0f

;]jfsf] ?=@,&$,*#@.– df d'No clej[l4 s/ ?=#%,&@*.– sf] lansf] ?=#%,&@*.– ;fdof]hg u/]sf]


7. s/ 5'6 M– cfosf/ P]g, @)%* sf] bkmf *& cg';f/ 7]Ssf jf s/f/sf] e'StfgLdf !=%Ü n] x'g]

s/ s§f u/]/ dfq e'StfgL ug'{kg]{ Joj:yf 5 . j8fn] of]hgf rnfpbf pkef]Stfaf6 k]z ePsf]

lan ;fdfg vl/bsf] e'QmfgL ubf{ pQm P]g cg';f/ clu|d s/s§L u/]sf] gb]lvPsf]n] b]xfo cg';f/

?= @@,*#(.– c;'n ug'{kb{5 .

7.1. jf8 g+= * pkef]Qmf ;ldltnf ? *,)),))).– vr{ n]v]sf]sf] 5 . vr{ ubf{ l8h]n vl/b

?=@,#%,$&!.– df s/ 5'6 ?=#%#@.– b]lvPjf6 c;'n ug'{ kb{5 .

7.2. Ps Joj;foLsf] ef/L pks/0f ef8f ? &$##^.– df? !,!!%.– s/ 5'6 / ;8s lgdf{0f sfo{sf] ?

#,!),))).– df ? $,^%).– s/ 5'6 ? (,@(&.– c;'n x'g'kb{5 .

7.3. :jf:Yo rf}sLsf] v'nf If]qsf] ? !,%),))) .– vr{ n]v]sf] 5 . Ps Joj;foLsf] ?= !,)%,))).– sf]

? !,%!&.– s/ s§L 5'6 c;'n x'g'kb{5.

7.4. df]6/af6f] lgdf{0fsf] ?=!%,)),)).– pkef]Qmfåf/f lgdf{0f u/L k]z x'g cfPsf] Ps Joj;foLsf]

?=(#,%)).– df ?=!,$)#.– s/ 5'6 c;'n x'g'kb{5 .

7.5. lx6L ;ft;Nn] df]6/af6f] lgdf{0fsf] ?=!,%),))).–pkef]Qmf ;ldltn] e'QmfgL n]v]sf] 5 . lgdf{0f

sfo{df Ps Joj;foLsf] ? !,^*,)#(.– df? @,%@!.– s/ 5'6 c;'n x'g'kb{5 .

7.6. dflemufpF ;8s dd{t ?=@,($,))).–vr{ n]v]sf] 5 . Ps Joj;foLnfO{ sfo{ u/fO{ ?=#,!*,&&).–

e'QmfgL ?=$,&*@.– s/ 5'6 c;'n x'g'kb{5 .

7.7. paF' 3'lDt hf]8g] ;8s lgdf{0f pkef]Qmf ;ldltaf6 ul/ pks/0f ef8f ? @,@!,@#*.– df

?=#,#!(.– s/ 5'6 c;'n x'g'kb{5 .

7.8. ;fljs s]t's] M rf}sL lgdf{0fsf] ? @,%),))).– vr{ u/]sf]df l;d]6 /8, h:tfkftf /sd ?

!,!),$#*.–df ? !=%Ü ? !,^%&.– s/ 5'6 c;'n ug'{kb{5 .

7.9. n]vfkl/If0f afkt ?=@),))).– vr{ n]v]sfdf !=% Ü s/ s§L gu/]sf] ? #,))).– c;'n

x'g'kb{5 .

8. df}Hbft ljn e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod ( df jLn

e/kfO{ ;lxtsf] ;|]:tf /fVg' kg]{ Joj:yf 5 . ( j8fdf uPsf] lgsf;fdWo] afFsL ? !,*@#,%@# .–

d'n sf]if vftfdf bflvnf ePsf] k|df0f k]z x'g'kb{5 .

9. df}Hbft M ;+3Lo ;+/rgf ?=*),)),))).– lgsf;f u/L ?=#@,^@,*@).– vr{ eO{ ?=$&,#&,!*).–

ufpFkflnsfsf] vftfdf df}Hbft /x]sf] 5 . ;f] lk|mh ug'{kg]{ :ki6 gLlt lgb]{zg k|fKt x'g gcfPsf]n]

;DalGwt lgsfon] Wofg lbg'kg]{ b]lvG5 .

a]?h'sf] l:ylt

n]vfk/LIf0fjf6 ?=*( nfv !& xhf/ z'? a]?h' /x]sf]df c;'n ug'{kg]{ ?=%$ xhf/, lgoldt ug'{kg]{ ?= !*

nfv %( xhf/ / k]ZsL ?=&) nfv $ xhf/ sfod /x]sf] 5 .



df]n'Ë ufpFkflnsf


ut jif{sf] ? # nfv &^ xhf/ / of] jif{ * s/f]8 !% nfv (% xhf/ ;d]t ? * s/f]8 !( nfv

&! xhf/ cfo cfDbfgL ePsf]df ? & s/f]8 &) nfv ^$ xhf/ vr{ u/L ?=$( nfv & xhf/ df}Hbft

jfFsL 5 . ;f] sf/f]af/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f bxfo 5g\ M

1. s/, b:t'/ z'Ns M g]kfnsf] ;+lawfg @)&@ sf] wf/f %( df :yflgo txn] cfˆgf] clwsf/ If]q

leqsf] cfly{s clwsf/ ;DjGwL laifodf sfg'g agfpg], aflif{s ah]6 agfpg], gLlt tyf of]hgf


tof/ u/]sf] b]lvPg . o; ufpFkflnsfn] ufpFkflnsf If]q leq lng kfpg] dfnkf]t, 3/hUuf s/,

;jf/Ls/, xf6jhf/s/, Joj;fo s/ / cGo s'g} klg s/ b:t'/ z'Ns hl/jfgf l;kmfl/z b:t'/



ufp lasf; ;ldltx? ufpFkflnsfdf ;dfa]; ePsf 5g\ . ;flassf tL uf=la=; x?af6 3/ hUuf

nufPt rn crn ;+DktLx? x:tfGt/0f eO{ ufpFkflnsfsf] lhG;L lstfjdf cDbfgL hgfpg' kg]{

b]lvG5 . t/ o; ufpFkflnsfsf] ;flassf ufFp lasf; ;ldltx? ;dfa]; e} ufpFkflnsfsf]

j8fx?sf] ?kdf /xb} cfPsf]df s'g} klg ufpF lasf; ;ldltsf] rn crn ;Dkltsf] /]s8{

cWofjlws u/fPsf] b]lvb}g . o;df ;DjlGwt lgsfon] Wofg lbg' kb{5 .

3. cfGtl/s n]vfk/LIf0f M cfly{s sfo{ljlw P]g, @)^# sf] bkmf !^ cg';f/ dxfn]vf lgoGqs



;f] nut s'g} sf/0f af6 uf]ndfn e} g]kfn ;/sf/ sf] xfgL gf]S;fgL ePsf] b]lvPdf To;sf]


/sd c;'n u/L laefluo sfo{afxL ug]{ =;d]t Joj:yf u/]sf] 5 . To;}u/L :yflgo lgsfo cfly{s

k|zf;g lgodfjnL @)^$ sf] lgod @)@ -!_ df k|To]s :yfgLo lgsfosf] cfo Joo nufot

To:tf] lgsfosf] dftxtsf sfo{fnosf] n]vf cWofjlws ul/ cGtLd n]vfkl/If0f u/fO{ cfGtl/s

n]vfk/LIf0f af6 lg:s]sf a]?h' jf q'l6 clGtd n]vfk/LIf0f x'g' eGbf cuf8L g} lgoldt u/fpg'

kg]{df lgoldt u/fO, k|df0f k]z ug'{ kg]{df k|df0f k]zu/L jf c;'n pk/ ug'{k]{df c;'n pk/ u/L

To;sf] k|df0f ;DjlGwt n]vf;u ;+nUg u/L n]vf cWofjlws agfO /fVg clwsf/ k|fKt clwsf/L

nufot k|zf;g zfvf k|d'vsf] st{Jo x'g] Joj:yf 5 . t/ o; sfo{fnoaf6 cfGt/Ls n]vf

k/LIf0f u/fO{ ;f]=sf] k|lta]bg ;lxt clGtd n]vfk/LIf0fsf] nflu k]z ug'{ kg]{df ;f] cg';f/ ePsf]


4. sfo{ ;Dkfbg k|lta]bg M–cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod (! cg';f/ k|To]s



;d]t k'¥ofpg' kg]{ Joj:yf u/]sf]5 .t/ o; ufpFkflnsfaf6 o:tf] k|lta]bg tof/ u/L k]z u/]sf]


5. k]ZsL km5of]{6 M–cfly{s sfo{ljlw lgodfjnL, @)^$ sf] kl/R5b ( sf] lgod &$ -#_ pklgod -@_


km5of}{6 ug'{ u/fpg' k]ZsL lng] lbg] b'a} y/Lsf] st{Jo x'g]5 . lan ekf{O ;lxtsf] laa/0f k|fKt

ePkl5 PsfO; lbg leq sfo{non] km5of}{6 ul/ ;Sg' kg]{ Joj:yf 5 . ufpFkflnsfx?n]

j8fx?nfO{ lbPsf] k]ZsLsf] l/tk"j{ssf] lan ekf{O ;lxtsf] vr{sf] kmfF6jf/L ufpFkflnsfdf k|fKt

x'g cfPkl5 ;a} lan ekf{O tyf vr{sf kmfF6jf/ l/tk"j{s k]z eP gePsf] k/LIf0f u/L l/tk'j{s

km5of}{6 ug{ ldNg] a}+s gubL lstfj, k]ZsL vftfdf ;d]t hgfO{ cfGtl/s n]vfk/LIf0f ;d]t

u/fO{ cflGtd n]vfk/LIf0fsf] nflu k]z ug'{ kg]{df j8fx?jf6 cfPsf] >]:tf k]z x'g cfPsf] 5,

:yfgLo txn] km5of}{6 u/L n]vfk/LIf0fsf] nflu n]vf >]itf k]z ug]{ u/]sf] b]lvof] . o:tf]

k/Lkf6Ldf ;'wf/ ul/g' kb{5 .

5.1. utjif{ !% hgfsf] ?=(%,*#,^%%.– k]ZsL afFsL b]lvG5 eg] of] jif{sf] $ hgfsf] ?=%,#@,^*).–

k]ZsL afFsL /x]sf] 5 .

5.2. ;fljs j?0f]Zj/ k]ZsL ut jif{;Ddsf] !) hgfsf] ?=!,^@,%(& .– afFsL b]lvPsf] 5 .



5.3. ;fljs k|fKrf vr{ n]v]sf]df ut jif{;Ddsf] Ps ;Knfo;{sf] k]ZsL ?=%),))) .– km5\of}{6

ug'{kb{5 .

5.4. ;fljs xs{k'/ 3/ axfn tyf tna ?=!,)#). vr{ n]Vbf bflvnf k|df0f k]z g/x]sf]n] k|df0f k]z

x'g'kb{5 .

5.5. k]ZsL afFsL M ut jif{ ?=^,*&,))).– ( hgfsf] k]ZsL afFsL /x]sf] kb{5 . tNnf] 5Ffuf vfg]kfgL

k]ZsL ?=!,%),))).– ;d]t ? *,^&,))).–k]ZsL jf+sL x'+bf km5\of}{6 ug'{kb{5 .

5.6. ;fljs >Lrf}/ ut ljut jif{sf] ?=@,)),))) .– k]ZsL x'+bf pQm k]ZsL lz3| km5\of}{6 ug'{kb{5 .

5.7. j8f g++ $ xs{k'/df uPsf] k]ZsL ?=@%,)!,*)$.– ?=@$,(@,%%).– km5\of}{6 u/L gk'u ?=(,@%$.–

a}+s bflvnf u/L k|df0f k]z ug{'kb{5 .

6. ;fljs /fFufbLk M ut ljut jif{sf] afFsL k]ZsL ?=!*!$^).– xfn;Dd km5\of}{6 u/]sf] b]lvPg .

7. $ j8fn] ;'gf}nf xhf/ sfo{qmdaf6 ?=%&,#),^(#.– sf] ljn e/kfO{ lhNnf ;dGjo ;ldltdf k]z

u/]sf] b]lvPsf]n] ;f] k]ZsL km5\of}{6sf] >]:tf n]vfk/LIf0f ul/Psf] 5}g .

8. s/ 5'6 M– cfos/ P]g, @)%* sf] bkmf ** / *( df clu|d s/ s§Lu/L ;dodf bflvnf ug'{

kb{5 . clGtd n]vfk/LIf0f z'Ns ?=!%,))).– vr{ n]v]sf] 5 . n]vfk/LIf0f k|ltj]bg ;lxt] a'em]sf]

e/kfO{ g/flv ? @,@%).– s/ s§L u/]sf] gb]lvbf pQm s/ c;'n ug'{ kb{5 .

9. lan e/kfO{ M– :yfgLo lgsfo cfly{s k|zf;g lgodfjnL,@)^$ sf] lgod ( df vr{ k|dfl0ft ug]{

ljn e/kfO{ ;lxtsf] ;|]:tf /fVg' kg]{df /fFufbLk v'Nnf lbzfd'Qm 3f]if0ff sfo{qmdsf] lgdf{0f ;fdfu|L

9'jfgL ?=!%,))).– cg'udg ;xhLs/0f ?=!%,))).–, ;fdfg ?=&,*)).– / kfOk vl/b ?

&,%)).– ;d]t ? $%,#)).– vr{ n]v]sf] b]lvof] . pQm ;fdfu|L 9'jfgLsf] e/kfO{ / vfgf / jf;sf]

ljn e/kfO{ ;+nUg gu/L ?=#),))).– vr{sf] k|df0f k]z ug'{ kb{5 .

10. a}+s df}Hbft M $ j8f k]ZsL lgsf;fdWo] vftfdf ?=@,&%,%($.–df}Hbft /x]sf] d"n sf]ifdf bflvnf

u/L lx;fj b]vfpg' kb{5 .

11. df}Hbft M ;+3Lo ;+/rgf ?=*),)),))).– lgsf;f / ?=#@,)),))).– dfq vr{ u/L

?=$*,)),))).– df}Hbft /x]sf] 5 . ;f] lk|mh ug'{ kg]{, s'g} :ki6 gLlt, lgb]{zg k|fKt x'g gcfPsf]

xF'bf Wofg lbg'kg]{ b]lvG5 .

12. s/ 5'6 M cfos/ P]g, @)%* sf] bkmf *&, ** / *( cg';f/ 7]Ssf tyf s/f/ e'QmfgLdf !=%Ü

n] x'g] /sd / n]vfk/LIf0f z'Ns e'QmfgLdf !%Ü s/ s§f u/]/ dfq e'QmfgL vr{ n]Vg' kg]{ Joj:yf

u/]sf] 5 . j8fx?n] vr{ u/]sf clu|d s/ s§f u/]sf] gb]lvPsf]n] ?=!),)*&.–c;'n u/L bflvnf

ug'{kb{5 .

12.1. kfTn]vf]nf hnljB't ?=@,&%,))).– vr{ Ps ;Knfo;{sf] ?=@,^#,#&%.– sf ;fdfg vl/bdf=!=%Ü

sf] ?=#,(%).– s/ s§L c;'n ug'{kb{5 .

12.2. n]vfk/LIf0f z'Ns ?=@),))).– vr{ ubf{ !%Ü n] ?=#,))).– s/ s§L u/]sf] b]lvPg . Ps

sd{rf/LnfO{ ?=**,^*).– vr{ n]v]sf]df !Ü ;fdflhs ;'/Iff s/ s§L ug'{kg]{ gu/]sf] x'Fbf

?=**&.– ;f] ;d]t ?=#,**&.– c;'n ug'{kb{5 .

12.3. n]vfk/LIf0fnfO{ ?=!%,))).– vr{ !%Ü s/ s§L u/]sf] gb]lvPsf]n] ?=@,@%).– c;'n x'g'kg]{

b]lvof] .

!!=$ Ps ;lrjn] df]6/;fO{sn vl/b u/L ?=@,!@,#)).–df !=%Ü n] nfUg] ?=#,!*%.– s/ c;"n u/L

bflvnf x'g'kg]{ b]lvof] .

!!=% ;fljs kfTn] af6 3/ef8f ?=!),))).– df !)Ü s/ s§f gu/]jf6 ?=!,))).– c;'n u/L bflvnf

ug'{ kb{5 .

a]?h'sf] l:ylt

of] jif{ n]vfk/LIf0fjf6 ? ^& nfv $) xhf/ z'? a]?h' /x]sf]df c;'n ug'{kg]{ ?=#% xhf/, lgoldt ug'{kg]{

?=#) xhf/ / k]ZsL ?=^^ nfv &% xhf/ afFsL /x]sf] 5 .



lnv' ufpFkflnsf


ut jif{sf] ? @# nfv () xhf/ of] jif{ !! s/f]8 %) nfv !$ xhf/ ;d]t ? !! s/f]8 &$ nfv

$ xhf/ cfo ePsf]df ? ^ s/f]8 %) nfv !$ xhf/ vr{ u/L ?=% s/f]8 @# nfv () xhf/ df}Hbft

jf+sL 5 . ;f] sf/f]af/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfo 5g\ M–

1. s/, b:t'/ tyf z'Ns M g]kfnsf] ;lawfg, @)&@ sf] wf/f %( df :yflgo txn] cfˆgf] clwsf/

If]q leqsf] cfly{s clwsf/ ;DjGwL laifodf sfg'g agfpg],aflif{s ah]6 agfpg], gLlt tyf

of]hgf tof/ ug]{ / To;sf] sfof{Gjog ug'kg]{ Joj:yf u/]sf] 5 . of] aif{ o; ufpFkflnsfn] aflif{s

ah]6 tof/ u/]sf] b]lvPg . o; ufpFkflnsf If]q leq lng kfpg] dfnkf]t,3/hUuf s/,




ufp lasf; ;ldltx? ufpFkflnsfdf ;dfa]; ePsf 5g . ;flassf tL uf=la=; x?af6 3/

hUuf nufPt rn crn ;+DktLx? x:tfGt/0f eO{ ufpFkflnsfsf] lhG;L lstfjdf cDbfgL

hgfpg' kg]{ b]lvG5 . t/ o; ufpkflnsfsf] ;flassf ufFp lasf; ;ldltx? ;dfa]; eO{

ufpFkflnsfsf] j8fx?sf] ?kdf /xb} cfPsf]df s'g} klg ufpF lasf; ;ldltsf] rncrn ;Dkltsf]

/]s8 cWofjlws u/fPsf] b]lvb}g . lhG:fL ;DkQL x:tfGt/0f ug'{ kb{5 .






/sd c;'n u/L laefluo sfo{afxL ug]{ ;d]t Joj:yf u/]sf] 5 . a]?h' jf q'l6 clGtd n]vfk/LIf0f

x'g' eGbf cuf8L g} lgoldt u/fpg' kg]{df lgoldt u/fO, k|df0f k]z ug'{ kg]{df k|df0f k]zu/L jf

c;'n pk/ ug'{k]{df c;'n pk/ u/L To;sf] k|df0f ;DjlGwt n]vf;u ;+nUg u/L n]vf cWofjlws

agfO /fVg clwsf/ k|fKt clwsf/L nufot k|zf;g zfvf k|d'vsf] st{Jo x'g] Joj:yf 5 . t/ o;

sfo{fnoaf6 cfGt/Lsf n]vfk/LIf0f u/fO{ ;f]sf] k|lta]bg ;lxt clGtd n]vfk/LIf0fsf] nflu k]z

ug'{ kg]{df ;f] cg';f/ ePsf] b]lvPg . o:tf] kl/kf6Ldf ;'wf/ x'g' kb{5 .

4. sfo{ ;Dkfbg k|lta]bg Mcfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod (! cg';f/ k|To]s sfo{non]

cfly{s aif{ ;dfKt ePsf] tLg dlxgf leq lgoddf Joj:yf eP cg';f/sf] laa/0fx? ;dfa]z x'g]

u/L aflif{s sfo{;Dkfbg k|lta]bg tof/ u/L ;Djlwt laefu dfkm{t dfGqnodf ;d]t k'¥ofpg'

kg]{ Joj:yf u/]sf] 5 .t/ o; ufpkflnsf÷gu/kflnsfaf6 o:tf] k|lta]bg tof/ u/L k]z u/]sf]


5. k]ZsL km5of]{6 Mcfly{s sfo{ljlw lgodfjnL, @)^$ sf] kl/R5b ( sf] lgod &$ -#_ pklgod -@_


km5of}{6 ug'{ u/fpg' k]ZsL lng] lbg] b'a} y/Lsf] st{Jo x'g]5 . sfo{nodf k]ZsL /sdsf] lan ekf{O

;lxtsf] laa/0f k|fKt ePkl5 PsfO; lbg leq sfo{non] km5of}{6 u/L ;Sg' kg]{ Joj:yf 5 .

ufpFkflnsfx?n] j8fx?nfO{ lbPsf] k]ZsLsf] l/tk"j{ssf] lan ekf{O ;lxtsf] vr{sf] kmfF6jf/L

ufpFkflnsfdf k|fKt x'g cfPkl5 ;a} lan ekf{O tyf vr{sf kmfF6jf/L l/tk"j{s k]z ePgePsf]

k/LIf0f u/L l/tk'j{s km5of}{6 ug{ ldNg] eP km5of}{6 u/L a}+s gubL lstfj, k]ZsL vftfdf ;d]t

hgfO{ cfGtl/s n]vfk/LIf0f ;d]t u/fO{ cflGtd n]vfk/LIf0fsf] nflu k]z ug'{kg]{df j8fx?jf6 h]

h:tf] kmfF6jf/L k]z x'g cfPsf] 5, ;f]xL cg';f/ k]ZsL km5of}{6 u/L n]vfk/LIf0fsf] nflu >]itf

k]z ug]{ u/]sf] b]lvof] . o:tf] k/Lkf6Ldf ;'wf/ ul/g' kb{5 .

6. ;fdflhs ;'/Iff ;'ljwf M ;fdflhs ;'/Iff lat/0f nflu ( j8f ?=!,*@,%$,$)).– sf] ;'ljwf

lat/0f u/]sf] / gub bflvnf k]ZsL km5of}{6 u/]sf] sfuhft k|fKt ePsf]n] ;f] sf] n]vfk/LIf0f

ul/Psf] 5 .

6.1. j8f g+= # Ps sd{rf/Lsf] ;fdflhs ;'/Iff ?=!),%(,@)).– sf] ljt/0f u/]sf] ekfO{ k]z gx'Fbf

?=!),%(,@)).– k]ZsL km5\of}{6 ePsf] 5}g .



7. n]vfk/LIf0f z'Ns M n]vfk/LIf0f z'Ns ?= @#,))).– vr{ u/]sf] b]lvof] . ;f]sf] ?= !#,))).–

ekfO{df ;RofO{ ?= @#,))).– u/]sf] x'Fbf ?=!),))).– lhDd]jf/L;Fu / ?= !#,))).–df !% k|ltzt

s/ 5'6 b]lvPsf]n] ?= !,(%).– ;d]t ?= !!,(%).– c;'n u/L bflvnf ug'{kb{5 .

8. k]ZsL sfod M j8f g+=@ df Ps ;Knfo;{sf] kfOk vl/b u/]sf] ?=#^,#!@.– df d'=c=s/ ;d]t

?=$!,)##.– kmf]6f]skL ?=#%,))).– k]ZsL vr{ n]v]sf] kfOof] . ;f] nfut cg'dfg, pkef]Qm ;ldlt

u7g, ;Demf}tf / sj'lnotgfdf h:tf cGo cfwf/e"t sfuhft ;+nUg gu/]sf] / ;f] /sd k]ZsL

ljj/0fdf ;d]t ;dfj]z ug"[{kg{]df u/]sf] b]lvPg .

9. ljn e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod ( df vr{sf] jLn

e/kfO{ ;lxt ;|]:tf /fVg' kg]{ Joj:yf sf] lgod ( df vr{sf] jLn e/kfO{ ;lxt ;|]:tf /fVg' kg]{

Joj:yf 5 . 6f/s]/fjf/L lrg]6f/ ;8s lgdf{0f of]hgfsf] nfut cg'dfg ?=#,(*,!)).– sf]

pkef]QmfnfO{ ?=#,%$,))).– vr{ ubf{ pQm sfo{sf] gfkL tyf sfo{;DkGg k|ltj]bg ;+nUg /x]sf]

b]lvPg . ;f] vr{ lgoldt dfGg] cfwf/ k]z ePg .

10. j8f g+= ( kf]snL n3' hnljB't of]hgfsf] tf/ vl/b ?=!,(^,))).– vr{ n]v]sf] 5 . Ps

;Knfo;{sf] ljhs cg';f/ !@,@)).– k|lt ld6/ ?= !(.&) n] @,$),#$).– d'=c=s/ jfx]sdf

?=#,^)%.– s/ 5'6 c;'n ug'{kb{5 .

11. j8f g+= ( kf]snLdf n3' hnljB't of]hgfsf] sfnf] tf/ vl/b ? !,(^,))).– vr{ n]v]sf] 5 . Ps

;Knfo;{sf] !) yfg lan /fvL ?=@,)),))).– / Ps ljB'tLo ?=&$,$)).– ljn ;+nUg u/]sf] 5 .

s/ s§L ;d]t gu/]sf]n] s/ c;'n ug'{kb{5 .

12. * j8f of] jif{sf] ?=#*,^$,)*#.– k]ZsL afFsL b]lvPsf]n] ;dodf k]ZsL km5\of}6 ug'{kb{5 .

13. ;+wLo ;+/rgf ?=*),)),))).– lgsf;f u/L ?=#!,%),(%^.– dfq vr{ eO{ afFsL ?=$*,$(,)$$.–

df}Hbft /x]sf] 5 . d'n sf]if vftfdf ?=$*,)),))).– / ?=$(,)$$.– k'Flhut vftfdf df}Hbft

b]lvg cfof] . pQm /sd lk|mh x'g] :ki6 gLlt lgb]{zg k|fKt u/L lk|mh u/]sf] k|df0f sfuhft k]z

x'g' kb{5 .

14. a}+s df}Hbft M ( j8f k]ZsL lgsf;f lbPsf] /sddWo] vr{ eO{ afFsL /x]sf] df}Hbft d"n sf]ifdf,

lkmtf{ ug'{ kg]{df j8fs} df}Hbft /x]sf] b]lvof] . ;f] ?=31,95,414.– oyflz3| d"n sf]ifdf x:tfGt/0f

u/L lx;fj ldnfg ug'{ kb{5 .

15. of]hgfsf] l:ytL M of] txdf @% of]hgf dWo] ^ of]hgfx? ;DkGg x'g afFsL /x]sf 5g\ eg] !(

of]hgf ;DkGg ePsf 5g\ . ^ j6f qmdfut of]hgfsf] ;DkGg gePsf] b]lvPsf]n] oyflz3| ;DkGg

ug'{kb{5 .

16. ;fljs l;+xb]jL rfn' k]ZsL ?=!),@*,))).– afFsL cg';f/ km5\of}6 ug'{kb{5 .

17. Ps 5fkfvfgfsf] ?= %^,))).– vr{ ubf{ vl/b cfb]z, lhG;L bflvnf l/kf]6{sf a'emfPsf] k|df0f

;+nUg gePjf6 lgoldt dfGg] cfwf/ ePg .

18. ;fljs gd{b]Zj/ M ut jif{ % hgfsf] afFsL k]ZsL ?=#,^^,))).– x'bf lz3| km5\of}{6 x'g'kb{5 .

19. ;fljs kf]snL M ut jif{ ( hgfsf] ?= ^,!#,))).– k]ZsL afFsL /x]sf] b]lvof] . pQm k]ZsL km5\of}{6

ug'{kb{5.

a]?h'sf] l:ylt

of] jif{ n]vfk/LIf0fjf6 ? ! s/f]8 @! nfv %# xhf/ z'? a]?h' b]lvPsf]df c;'n ug'{kg]{ ?=@) xhf/,

lgoldt ug'{kg]{ ?=%@ nfv # xhf/ / k]ZsL ?=^( nfv #) xhf/ /x]sf] 5 .



;'gsf]zL ufpFkflnsf


ut jif{sf] ? !& nfv %! xhf/ / of] jif{ & s/f]8 $& nfv # xhf/ ;d]t ? & s/f]8 ^$ nfv

%$ xhf/ cfo eO{ ? & s/f]8 !# nfv #@ xhf/ vr{ u/L ?= %! nfv @@ xhf/ df}Hbft jf+sL 5 . ;f]

sf/f]af/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfo 5g\ M–

1. s/, b:t'/ tyf z'Ns M g]kfnsf] ;lawfg, @)&@ sf] wf/f %( df :yflgo txn] cfˆgf] clwsf/ If]q

leqsf] cfly{s clwsf/ ;DjGwL laifodf sfg'g agfpg],aflif{s ah]6 agfpg], gLlt tyf of]hgf


tof/ u/]sf] b]lvPg . o; ufpFkflnsfn] ufpFkflnsf If]q leq lng kfpg] dfnkf]t,3/hUuf s/,



2. lhG;L Joj:yfkg M g]kfn ;/sf/sf] lg0f{oaf6 @)&# .!!.@* b]lv ufpFkflnsf u7g eO ;flas

ufp lasfz ;ldltx? ufpFkflnsfdf ;dfa]; ePsf 5g . ;flassf tL uf=la=; x?af6 3/ hUuf

nufPt rn crn ;+DktLx? x:tfGt/0f eO ufpkflnsfsf] lhG;L lstfjdf cDbfgL hgfpg' kg]{

b]lvG5 . t/ o; ufpkflnsfsf] ;flassf ufFp lasf; ;ldltx? ;dfa]; e} ufpFkflnsfsf]

j8fx?sf] ?kdf /xb} cfPsf]df s'g} klg ufpF lasf; ;ldltsf] rn crn ;Dkltsf] /]s8

cWofjlws u/fPsf] b]lvb}g . o;df ;DjlGwt lgsfon] Wofg lbg'kb{5 .

3. cfGt/Ls n]vf k/LIf0f M cfly{s sfo{ljlw P]g,@)^# sf] bkmf !^ cg';f/ dxfn]vf lgoGqs





/sd c;'n u/L laefluo sfo{afxL ug]{ ;d]t Joj:yf u/]sf] 5 . cfGt/Lsf n]vf k/LIf0f u/fO{

;f]sf] k|lta]bg ;lxt clGtd n]vfk/LIf0fsf] nflu k]z ug'{ kg]{df ;f] cg';f/ ePsf] b]lvPg . o:tf]

kl/kf6Ldf ;'wf/ x'g' kb{5 .

4. sfo{ ;Dkfbg k|lta]bg M– cfly{s sfo{ljlw lgodfjnL,@)^$ sf] lgod (! cg';f/ k|To]s



;d]t k'¥ofpg' kg]{ Joj:yf u/]sf]5 .t/ o; ufpkflnsfaf6 o:tf] k|lta]bg tof/ u/L k]z u/]sf]


5. k]ZsL km5of]{6 M cfly{s sfo{ljlw lgodfjnL,@)^$ sf] kl/R5b ( sf] lgod &$ -#_ pklgod -@_


km5of}{6 ug'{ u/fpg' k]ZsL lng] lbg] b'a} y/Lsf] st{Jo x'g]5 . lan ekf{O ;lxtsf] ;|]:tf laa/0f

k|fKt ePkl5 PsfO; lbg leq sfo{non] km5of}{6 ul/ ;Sg' kg]{ Joj:yf 5 . ufpFkflnsfx?n]

j8fx?nfO{ lbPsf] k]ZsLsf] l/tk"j{ssf] lan ekf{O ;lxtsf] vr{sf] k|fKt u/L ;a} lan ekf{O tyf

vr{sf l/tk"j{s k]z ePgePsf] k/LIf0f u/L km5of}{6 nflu pko'Qm ePdf a}+s gubL lstfj, k]ZsL

vftfdf n]vf /fvL cfGtl/s n]vfk/LIf0f u/fO{ cflGtd n]vfk/LIf0fdf k]z ug'{ kg]{df j8fjf6

ePsf sfdsf] ;|]:tf k]z x'g cfPsf] 5, ;f]xL jdf]lhd k]ZsL km5of}{6 u/L clGtd n]vfk/LIf0fsf]

nflu k]z ug]{ u/]sf] b]lvof] . o:tf] k/Lkf6Ldf ;'wf/ ul/g' kb{5 .

5.1. clu|d s/ 5'6 M cfos/ P]g, @)%* sf] bkmf *( cg';f/ 7]Ssf tyf s/sf] e'StfgL >f]tdf g} ?

!=%Ü s/ s§L ug{' kg]{ Aoa:yf u/]sf] 5 . ljn e/kfO{dWo] b]xfPsf] vr{df s/ s§L gu/]jf6 5'6

s/ ?=@^,&*#.–c;'n ug'{kb{5 .

5.2. lkkn8f8f ;8s lgdf{0f ? ^,)),))).– vr{ ubf{ ef/L pks/0f ef8f ?=@,#*,(#*.– sf]

?=#%*$.– s/ 5'6 c;'n x'g'kb{5 .

5.3. l;:g]/L df]6/af6f] sfo{sf] Ps Joj;foLsnfO{ ? @,!&,%)).– df #,@^#.– s/ 5'6 c;'n x'g'kb{5 .

5.4. u'Daf8f8f df]6/jf6f] sfo{sf] ? @,%),))).– vr{ ubf{ Ps k/fdz{sf] ef/L pks/0f ef8f afkt

Dof6 afx]s ? @,!&,%)).–df ? #,@^#.– s/ 5'6 c;'n x'g'kb{5 .

5.5. lrnLª Eof6 vl/b ?=$,#^,))).–vr{sf] u/]sf]df Ps ;Knfo;{sf] lan ?=#!*%*$.– df ?

$&&(.– s/ 5'6 c;'n x'g'kb{5 .

5.6. Rofgfd ;8s sfo{ afkt ?=@,**,))).– vr{ n]v]sf] 5 . vr{ n]Vbf Ps Joj;foLsf] ?

@,^%,$*&.–df ? #(*#.– s/ 5'6 c;'n x'g'kb{5 .



5.7. anv'n] df]6/ af6f] sfo{sf] pks/0f ef8f ? **,$(%.– df ? !,#@&.– s/ 5'6 c;'n x'g'kb{5 .

5.8. anv' df]6/ af6f] :t/pGgtL sfdsf] pkef]QmfnfO{ vr{ n]Vbf ef/L pks/0f ef8f ?=$,#*,(#*.– ?

^,%*$.– s/ 5'6 c;'n ug'{kb{5 .

5.9. z'Nsdf d'nvs{ n]vfk/LIf0f z'Ns ?=!%,))).– vr{ ubf{ !% k|ltztn] x'g] ?=@@%).– s/ c;'n

ug'{kb{5 .

5.10. ;fdfg vl/b vr{ n]Vbf s§f u/]sf] clu|d cfos/ !=% k|ltztn] x'g ef}]r/ >]itfdf ;+nUg

gePsf]n] ?=!!,*^%.– bflvnf u/]sf] k|df0f k]z x'g'kb{5 .

5.11. lj:t/f tyf kmlg{r/ ;fdfg v/Lb Ps ;Knfo;{nfO{ vr{ ubf{ s/ s§L u/]sf] ? !,$!#.– sf]

bflvnf k|df0f k]z x'g'kb{5 .

5.12. df]6/;fOsn v/Lb ? @,$#,()).– vr{ ubf{ s/ s§L u/]sf] ? #,@$&.– sf] bflvnf k|df0f k]z

x'g'kb{5 .

5.13. ef8fdf uf8L k|lt dlxgf ? !,!),))).– b/n] jflif{s # dlxgfsf] ? #,#),))).– vr{ n]v]sf]df !)

k|ltztn] x'g] ? ##,))).– s/ s§f ug'{kg]{df ? #!,))).– s/ s§L u/]s]fn] 5'6 ? @,))).– c;'n

ug'{kb{5 . s/ s§L ?=#!,))).– /fh:j bflvnf ef}r/ k]z gePsf] / ?=@,((,))).– uf8L wgLn]

a'em]sf] gb]lvPsf]n] k|df0f k]z ug'{kb{5 .

6. lan ekfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod ( df vr{sf] jLn

e/kfO{ ;lxtsf] n]v /fVg' kg]{ Joj:yf 5 . j8f g+ !) df Rofgfd hf]8g] df]6/ lgdf{0f sfo{sf]

pkef]Qmf ;ldltsf] ? !),)),))).– vr{ n]v]sf] 5 . ;f] vr{ n]Vbf nfut cg'dfg, gfkL lstfj,

sfo{ ;DkGg k|lta]bg ;+nUg u/]sf] ePklg vr{ k'i6of{O ug]{ lan ekfO{ ;+nUg gePsfn] pQm vr{

lgoldt dfGg] cfwf/ k]z x'g'kb{5 .

7. df}Hbft jfFsL M !) j8fdf pknJw u/fOPsf] k]ZsL jiffGtdf vr{ e} afsL d'n sf]ifdf bflvnf ug'{

x'bf ?=!&,^),&!!.– d'n sf]ifdf bflvnf u/]sf] k|df0f k]z x'g' kb{5 . To:t} ;+3Lo ;+/rgfsf] ?

*),)),))).– lgsf;f ? #,!#),))) .– vr{ u/L ?=$*,&),))).– jfFsL df}Hbft /x]sf] 5 . lkm|h

ug'{ kg]{ s'g} :ki6 gLlt lgb]{zg n]vfk/LIf0fdf k|fKt x'g :ki6 k|df0f k]z x'g'kb{5 .

8. lhDd]jf/L km/s M ;flas lgsfosf] cfly{s laa/0fdf ? %%,)&,$#!.– lhDd]jf/L b]lvPsf] 5 eg]

lgsfosf] ? %@,^@,$&@.– dfq b]lvGg cfof] . km/s ?=@,$$,(%(.– sf jf/] Plsg u/L n]vf :ki6

ug'{ kb{5 .

9. k]ZsL M afFsL k]ZsLsf] laa/0f cg';f/ ut aif{;Ddsf] ?=!@,!&,#)).– / of] aif{sf] ?

!),)$,))).– ;d]t ?=@@,@!,#)).– k]ZsL km5of}{6 ug'{kb{5 .

10. ;f]n/ ;]6 v/Lb jfkt vr{ ubf{ s§L u/]sf] s/ ?=&,@)%.– sf] bflvnf k|df0f k]z x'g'kb{5 .

11. ;+rf/ jfkt ?=!$,^)).– vr{ ubf{ ? #,))).– sf] dfq g]kfn 6]lnsdsf] ljn ;+nUg u/]sf] ljgf

lan ?=!!,^)).– c;'n ug{'kb{5 .

12. lah'nLsf] ;fdfg afkt ? %,^#).– vr{ n]Vbf vl/b cfb]z / bflvnf l/kf]6{ ;+nUg gu/L ?

$,^^#.– dfq lan ;+nUg b]lvPsf]n] ? (^& .– c;'n u/L ? $,^^#.– sf] vl/b cfb]z / bflvnf

l/kf]6{ k]z x'g'kb{5 .

13. clu|d s/ M cfos/ P]g, @)%* sf] bkmf ** / *( jdf]lhd clu|d s/s§L u/L bflvnf ug'{kg]{

Joj:yf 5 . ;fljs anv' df]6/ af6f] lgdf{0f of]hgf sfo{;DkGg k]z eO{ pkef]QmfnfO{ k]ZsL ?

@,)),))).– km5of}{6 u/L ? $,*$,))).– e'QmfgL ePsf] ;|]:tf n]vfk/LIf0f ubf{ ?=&,#!,#!@.– sf

;fdfg vl/b u/]sf] b]lv+bf ;f] df !=% k|ltztn] clu|d cfos/ ? !),(&).– c;'n u/L /fh:j

bflvnf ug'{kg]{ kb{5 .

14. gub df}Hbft M gub df}Hbft /x]sf] ? %,)$$.– d'n sf]ifdf bflvnf k|df0f k]z x'g'kb{5 .

15. k|df0fk]z M– ;fljs Rofgfd o'lg;]kmsf] ? !*,%@,))).– dWo] ? !%,**,))).– sf] ;|]:tf

lh=;=;=df k7fPsf]n] ;f]sf] n]vfk/LIf0f ePsf] 5}g . o'lg;]kmdf ? @,^$,))).– df ? @,@*,))).–

lat/0f u/]sf] ekfO{ ;+nUg 5 eg] ? #^,))).– Ps JolQmsf] gub} a'emfPsf] eg]sf]df ;f] a}Fs

bflvnf k|df0f k]z x'gkb{5 .

a]?h'sf] l:ylt

of] jif{sf] n]vfk/LIf0fjf6 ? ^% nfv #! xhf/ z'? a]?h' /x]sf]df c;'n ug'{kg]{ ?=&) xhf/ / lgoldt

ug'{kg]{ ?=^$ nfv ^! xhf/ afsL /x]sf] 5 .

:yfgLo tx n]vf/LIf0f k|ltj]bg, k|b]z g++= !, vf]6fª


xn];L t'jfr'ª gu/kflnsf


of] jif{sf] cfo ?=!! s/f]8 $) nfv %& xhf/ cfo eO{ ?=!! s/f]8 #^ nfv (& xhf/ vr{ eO{

?=# nfv ^) xhf/ df}Hbft /x]sf] 5 . n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g M


k|0ffnL ;'b[9 ug'{kg]{ Joj:yf 5 . ;fdflhs ;'/Iff / Gofo clen]v tyf a]?hsf] nut cBfjlws

u/]sf] 5}g . ljt/0f u/]sf] Gofo / ;'/IffeQf e/kfOdf cf}+7f5fk dfq nufO{ a'em]sf] b]lvPsf]df

lhDd]jf/n] ljt/0fsf] cj:yf olsg ug'{kg]{ b]lvPsf] 5 . ;fljssf lgsfodf lhG;Lsf] cj:yf

b]lvg] u/L clen]v tof/ gePsf] ;fy} ;DklQ a/a'emf/ysf] clen]v /fv]sf] b]lvPg . vr{ u/]sf]

ljn e/kfO{sf] s/ s§L u/]sf] b]lvPg . s/ olsg u/L s/ s§L u/]/ vr{ ug]{ Joj:yfnfO{ ;'b[9


2. ;DklQ clen]v M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $& df lhG;L dfn;fdfgsf] nut

tof/ ug]{ Jo:yf 5 . :yfgLo txsf] :jfldTjdf /x]sf] ejg, hUuf, ;jf/L ;fwg, kmlg{r/,

ljB'tLo ;fdfg nufotsf ;DklQsf] d"Nof+sg ;lxt clen]v /fv]sf]] b]lvPg . d"No v'Ng] u/L

:jfldTjdf /x]sf ;DklQsf] clen]v tof/ u/L ;DklQsf] clen]v ;'b[9 ug'{kg]{ b]lvPsf] 5 .

3. of]hgf Joj:yf M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod (&-#_ s df nfeu|fxL ;d'bfon]

Aoxf]g]{ of]ubfg lgdf{0f sfo{ ;Demf}tfdf pNn]v ug'{kg]{ Joj:yf 5 . :yfgLo txn] ;Demf}tf u/L

lgdf{0f sfo{ u/fpFbf ;ldltn] Joxf]g]{ of]ubfg ;dfj]z gu/]sf], nfut cg'dfg tof/ ubf{

of]ubfgsf] c+z cfFlzs ;dfj]z u/]sf] ePklg sfo{ ;DkGg k|ltj]bgdf gv'n]sf], ;DkGg of]hgfsf]

sfo{;DkGg k|ltj]bg, gfkL lstfj, cfjZos ljn e/kfO{, lgdf{0f ;DkGg ePsf] b]lvg] kmf]6f]u|fkm

tyf lgdf{0f ;DkGg k|ltj]bg ;lxtsf] clGtd lan ;dfj]z ug'{kg]{df k|dfl0ft ug]{ sfuhft dfq

;dfj]z u/L vr{ lbg'kb{5 vr{ k|dfl0ft ug]{ sfuhft ;+nUg u/L e'QmfgL lbg] Joj:Yff 4f/f

cfGtl/s lgoGq0f ;'b[9 ug{'kb{5 .

4. e'QmfgL Joj:yf M cfly{s sfo{ljlw lgodfjnL, @)^$ df ;/sf/L sfof{non] a}+s dfkm{t dfq

e'QmfgL ug'{kg]{ Joj:yf 5 . :yfgLo txn] lgsf;f lbPsf]] k"FhLut tyf ;fdflhs ;'/Iff cg'bfg

a}+s vftfdf k|fKt u/L ;lrjn] gub df}Hbft /fvL vr{ u/L n]vfdf k|lji6L ug]{ u/]sf] b]lvof] .

vftf ;~rfng ug]{ lhDd]jf/n] a}+s dfkm{t sf/f]af/ gu/L gub lnO{ ;'ljwfsf] cfwf/df e'QmfgL

ubf{ dfkb08sf]] kfngf ePsf] 5}g . a}+s dfkm{t vr{ ug]{ Joj:yf ldnfO{ vr{ k|0ffnL ;'b[9 ug'{kg]{

b]lvPsf] 5 .

5. pkef]Qmf ;ldlt M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod (&-#_ 3 df nfeu|fxLjf6

u/fOPsf] lgdf{0f sfo{sf] ;Demf}tfdf lgdf{0f sfo{ ;DkGg kl5 dd{t ;+ef/ cfkm}n] nfeu|fxLjf6

ug'{kg]{ Joj:yf 5 . :yfgLo txn]] ;Demf}tfdf pQm Jox]f/f ;dfj]z u/]sf] b]lvPg . sfd tyf

vr{sf] ;"rgf ;fj{hlgs 6fF; ug'{kg]{ / ;fdflhs n]vfk/LIf0f ug'{kg]{ Joj:yf /x]sf]df ;f] Joj:yf

cg';f/ ;fdflhs n]vfk/LIf0f u/]sf] b]lvPg . u/]sf] sfo{sf] kf/blz{tf j[l4 ug{ ;f] k|fjwfgsf]

kfngf ug'{kg]{ b]lvPsf] 5 .

6. cfly{s ljj/0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ df cfly{s ljj/0fdf ;dfj]z

ug'{kg]{ cfDbfgL / vr{ zLif{ssf] Joj:yf 5 . of] tx / lgsfon] ;fljssf tL zLif{s km/s /fvL

cfly{s ljj/0f tof/ u/]sf], cfDbfgL tyf vr{ kl/ifbaf6 cg'df]bg gu/fPsf] b]lvPsf] 5 . cfly{s

ljj/0f tof/ u/L kl/ifbaf6 cg'df]bg u/L kf/blz{tf sfod ug'{kg]{ b]lvPsf] 5 .

7. dfnkf]t M :yfgLo :jfoQ zf;g lgodfjnL, @)%^ sf] lgod %%-v_ adf]lhd dfnkf]t c';'nLsf]

@% k|ltztn] x'g] /sd ;fljssf] lh;;df bflvnf ug'{kg]{ Joj:yf 5 . k|fKt cfly{s ljj/0f

cg';f/ ;fljssf lgsfon] cfDbfgL gb]vfPsf]n] dfnkf]t c;"nL] cj:yf / lh;;df bflvnf ug'{kg]{

olsg x'g ;s]g .

8. lhDd]jf/L M lgsf;f ePsf] @ zLif{ssf] ?=$,#@,$%,*&@.– dWo]af6 @ zLif{sdf x:tfG/0f eO{ vr{

u/L afFsL /x]sf] ?=%@,%!,@&!.– cfufdL jif{sf] nflu lhDd]jf/L ;fg'{ kg]{ b]lvPsf] 5 .


;'/Iff kfpg]sf] gfdfjnL cg';"rL–!# cg';f/sf] 9fFrfdf ;fj{hlgs ug'{kg]{ Joj:yf 5 . /fhfkfgL

;lxt !! lgsfodf ?=$,#^,*$,*)).– ;fdflhs ;'/Iff ;'ljwf ljt/0f ubf{ kfngf u/]sf] b]lvPg .

sfo{ljlwsf] k|fjwfg kfngf u/L ;fdflhs ;'/Iff ;'ljwf ljt/0f Jojl:yt ug'{kg]{ b]lvPsf] 5 .




u/L 6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . ;fy} Nofk6k, lk|G6/ ;lxt & yfg pks/0f / kmlg{r/

;fdfg 5gf}6 u/L ?=@%,)),($*.– sf ;fdfg k|lt:kwf{ gu/L k6s k6s u/L vl/b u/]sf]

b]lvof] . vl/b sfo{ k|ltikwf{ gx'bf glthfd'vL /x]sf] b]lvPg . P]gsf] k|lqmof k'/f u/L vl/b ug'{kg]{

b]lvPsf] 5 .

11. yk Joxf]/f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod #^-#_ adf]lhd vr{ ubf{ vr{sf] lan

e/kfO{;lxt n]vf /fVg' kg]{ Joj:yf 5 . xn];L t'jfr'ªn]] ?=@,^%,(%).– sf] Knfl:6s 6g]n vl/b

cg'bfg ljt/0f ubf{ e/kfO{ ;+nUg u/]sf] 5}g . k|fli6s ljt/0f u/]sf] k|df0f k]z ug'{kg]{ b]lvPsf]

5 .

12. n]vfk/LIf0f gePsf] M;fljs dxfb]j:yfgsf]]] >]itf n]vfk/LIf0fsf nflu k]z ePsf] 5}g . lh;;n]]

pknJw u/fPsf] ljj/0f cg';f/ ;lrjsf] gfddf k]ZsL sfod eO{ rfn' cg'bfg,k"FhLut cg'bfg /

;fdflhs ;'/Iff cg'bfg u/L ?=#$,$&,*#%.– sf] lgsf;f ePsf] 5 . ;+3Lo dfldnf tyf :yfgLo

ljsf; dGqfnosf] r=g+= !! / $&( ldlt @)&#.!@.@% sf] kl/kqdf lgb]{zg eP cg';f/ vr{sf]

ljn e/kfO{ cfiff9 d;fGt;Dddf k]z u/L d"n sf]ifdf lkmtf{ ug'{kg]{ Joj:yf ePsf]df of] txn]

vr{sf] / afFsLsf] ljj/0f ;d]t k]z u/]sf] 5}g . afFsL /sd lgodfg';f/ km5\of}{6 u/L km/kmf/s


a]?h" l:ylt

of] jif n]vfk/LIf0faf6 ?=%% nfv !^ xhf/ b]lvPsf]dWo] lgoldt ug'{kg]{ ?=%% nfv !^ xhf/

/x]sf] 5 .



?kfsf]6 dem'jfu9L gu/kflnsf


ut jif{sf] ?=@@ nfv ## xhf/ / of] jif{sf] cfo ?=@) s/f]8 ^! nfv ($ ;d]t ?=@) s/f]8 *$

nfv @& xhf/ cfo eO{ ?=!* s/f]8 @( nfv ^# xhf/ vr{ u/L ?=@ s/f]8 %# nfv ^$ xhf/ df}Hbft

/x]sf] 5 . n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g M

1. cfGtl/s lgoGq0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod (% df cfGtl/s lgoGq0f k|0ffnL

;'b[9 ug'{kg]{ Joj:yf 5 . ;fdflhs ;'/Iff / Gofo clen]v tyf a]?hsf] nut cBfjlws u/]sf]

5}g . ljt/0f u/]sf] Gofo / ;'/IffeQf e/kfOdf cf}+7f5fk dfq nufO{ a'em]sf] b]lvPsf]df lhDd]jf/n]

ljt/0fsf] cj:yf olsg ug'{kg]{ b]lvPsf] 5 . ;fljssf lgsfodf lhG;Lsf] cj:yf b]lvg] u/L

clen]v tof/ gePsf] ;fy} ;DklQ a/a'emf/ysf] clen]v /fv]sf] b]lvPg . vr{ u/]sf] ljn

e/kfO{sf] s/ s§L u/]sf] b]lvPg . s/ olsg u/L s/ s§L u/]/ vr{ ug]{ Joj:yfnfO{ ;'b[9 ug'{kg]{

b]lvPsf] 5 .


tof/ ug]{ Jo:yf 5 . :yfgLo txsf] :jfldTjdf /x]sf] ejg, hUuf, ;jf/L ;fwg, kmlg{r/, ljB'tLo

;fdfg nufotsf ;DklQsf] d"Nof+sg ;lxt clen]v /fv]sf]] b]lvPg . d"No v'Ng] u/L :jfldTjdf

/x]sf ;DklQsf] clen]v tof/ u/L ;DklQsf] clen]v ;'b[9 ug'{kg]{ b]lvPsf] 5 .

3. OGwg tyf dd{t vr{ M ;fj{hlgs ;fwg tyf d]zLg/L pks/0f dd{t u/]kl5 d=n]=k=kmf=g+= @ df

clen]v /fVg' kg]{ Joj:yf 5 . gu/kflnsfdf /x]sf ;jf/L;fwgx? -hLk, 6«Lk/, Jofs xf] nf]8/

cflb_ df ljleGg ;dodf k|of]u ePsf] OGwg vr{sf] nu a's g/fv]sf] tyf tL ;jf/L;fwgx?

dd{t u/L dd{t vr{ n]v]sf]df dd{t clen]v ;d]t /fv]sf] kfOPg . OGwg tyf dd{t vr{ n]Vbf

lgodfg';f/ clen]v /fv]/ vr{ n]Vg' kg]{ b]lvPs]f 5 .




vftf ;~rfng ug]{ lhDd]jf/n] a}+s dfkm{t sf/f]af/ gu/L gub lnO{ ;'ljwfsf] cfwf/df e'QmfgL ubf{

dfkb08sf]] kfngf ePsf] 5}g . a}+s dfkm{t vr{ ug]{ Joj:yf ldnfO{ vr{ k|0ffnL ;'b[9 ug'{kg]{

b]lvPsf] 5 .

5. lx;fj ldnfg M dd{t ;+ef/ sf]ifsf]] cfly{s sf/f]af/ ;~rfng ubf{ a}+s gubL lstfjsf clen]v

ePsf] eGbf a}+s ljj/0f ?=#&,*%@.– a9L df}Hbft 5 . ;f] a9L df}Hbft ?=#&,*%@.– lx;fj ldnfg













@% k|ltztn] x'g] /sd ;fljssf] lh;;df bflvnf ug'{kg]{ Joj:yf 5 . k|fKt cfly{s ljj/0f cg';f/

;fljssf lgsfon] cfDbfgL gb]vfPsf]n] dfnkf]t c;"nL] cj:yf / lh;;df bflvnf ug'{kg]{ olsg

x'g ;s]g .



lgdf{0f sfo{ u/fpFbf ;ldltn] Joxf]g]{ of]ubfg ;dfj]z gu/]sf], nfut cg'dfg tof/ ubf{ of]ubfgsf]

c+z cfFlzs ;dfj]z u/]sf] ePklg sfo{ ;DkGg k|ltj]bgdf gv'n]sf], ;DkGg of]hgfsf] sfo{;DkGg

k|ltj]bg, gfkL lstfj, cfjZos ljn e/kfO{, lgdf{0f ;DkGg ePsf] b]lvg] kmf]6f]u|fkm tyf lgdf{0f

;DkGg k|ltj]bg ;lxtsf] clGtd lan ;dfj]z ug'{kg]{df k|dfl0ft ug]{ sfuhft dfq ;dfj]z u/L



vr{ lbg'kb{5 vr{ k|dfl0ft ug]{ sfuhft ;+nUg u/L e'QmfgL lbg] Joj:Yff 4f/f cfGtl/s lgoGq0f

;'b[9 ug{'kb{5 .

10. df}Hbft lhDd]jf/L M lgsf;f ePsf] @ zLif{ssf] ?= 4,32,45,872.– dWo]af6 @ zLif{sdf x:tfG/0f

eO{ vr{ u/L afFsL /x]sf] ?= ?= 52,51,271.– cfufdL jif{sf] nflu df}Hbft lhDd]jf/L ;fg'{ kg]{

b]lvPsf] 5 .


;'/Iff kfpg]sf] gfdfjnL cg';"rL–!# cg';f/sf] 9fFrfdf ;fj{hlgs ug'{kg]{ Joj:yf 5 . ;fljs g]kf{

;lxt !) lgsfodf ?=*,(&,^),^)).– ;fdflhs ;'/Iff ;'ljwf ljt/0f ubf{ kfngf u/]sf] b]lvPg .


12. vl/b Joj:yf M ;fj{hlgs vl/b P]g, @)^# sf] bkmf *-@_ df vl/b ubf{ k|lt:kwf{ ;Lldt x'g] u/L

6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . gd"gfsf cfwf/df d]zLg/L pks/0f ;lxt & yfg ;DklQ

;fdfg 5gf}6 ubf{ ?= @&,@#,#*).)) sf ;fdfg k|lt:kwf{ a]u/ k6s k6s u/L vl/b u/]sf]

b]lvof] . vl/b k|ltikwf{ glthfd'vL /x]sf] b]lvPg . vl/b k|lqmof k'/f u/L vl/b ug'{kg]{ b]lvPsf]

5 .

13. bflvnf M ;fdflhs ;'/Iff sfo{qmd tkm{ gu/kflnsfsf] vftfdf ?=!#,@),))).– dWo]

?=*,&),$)).– vr{ u/L] ?=$,$(,^)).– afFsL xF'bf sf]if tyf n]vf lgoGqs sfof{nodf lkmtf{

ug'{kg]{df :yfgLo ;+lrt sf]ifdf bflvnf u/]sf] b]lvof] ;f] ;+3Lo ;+lrt sf]if bflvnf ug'{kg]{ b]lvPsf]

5 .

14. clu|d cfos/ M cfos/ P]g, @)%* sf] bkmf *( df dfn;fdfg vl/b e'QmfgLdf !=% k|ltzt s/

s6\6L ug'{ kg]{ Joj:yf 5 . :yfgLo ljB't lj:tf/ sfo{qmddf ?=$(,^^,#%*.– vr{ !=% k|ltztn]

x'g] clu|d s/ ?=&$,$(%.– s6\6L u/]sf] b]lvPg . ;f] c;''n u/L a]?h" bflvnf ug'{kb{5 .

15. n]vfk/LIf0f k|ltj]bg M ut jif{sf] n]vfk/LIf0f k|ltj]bgn] bflvnf ug'{kg]{ egL cf}NofPsf] lgDgfg';f/

dfnkf]t ?=(,&@^.– / ;fdflhs ;'/Iff s/ ?=#,)!).– u/L ?=!@,&#^.– bflvnf gu/]sf]n] bflvnf

u/L km5\of}{6 ug'{kg]{ b]lvPsf] 5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=%* nfv @# xhf/ s'n a]?h" /x]sf]dWo] c;'n ug'kg]{ ?=*^ xhf/ /

lgoldt ug'{kg]{ ?=%& nfv #& xhf/ /x]sf] 5 .



P];]n'vs{ ufpFkflnsf


ut jif{sf] ?=# nfv !* xhf/ / of] jif{sf] cfo ?=& s/f]8 ** nfv !# xhf/ ;d]t ?=& s/f]8

(! nfv #! xhf/ cfo ePsf]df ?=& s/f]8 ^& nfv $@ xhf/ vr{ eO{ ?=@# nfv *( xhf/ df}Hbft

/x]sf] 5 . n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g\ M


ug'{kg]{ Joj:yf 5 . ;fdflhs ;'/Iff sfo{qmdsf] clen]v tyf a]?hsf] nut /fv]sf]] 5}g .

;fdflhs ;'/Iff sfo{qmd cGt{utsf]] eQfsf] e/kfO{df cf}+7f5fk dfq nufO{ a'emfPsf]n] lhDd]jf/

kbflwsf/Ln] ljt/0fsf] cj:yf olsg ug'{kg]{ b]lvPsf] 5 . ;fljssf lgsfosf] ;DklQsf] cj:yf

b]lvg] u/L ljj/0f tof/ gePsf] ;fy} a/a'emf/ysf] clen]v /fv]sf] b]lvPg . vr{ ljn e/kfO{sf]

s/ s6\6L u/]sf] b]lvPg . vr{ olsg u/L s/ s§L u/]/ dfq vr{ ug]{ Joj:yfnfO{ ;'b[9 ug'{kg]{

b]lvPsf] 5 .

kl/ifbsf] lg0f{o cg';f/ :jLs[t ah]6 ;Ldfleq /xL vr{ ug'{kg]{df n]vfk/LIf0f ubf{

:jLs[t ah]6 / sfo{qmdsf] ljj/0f k]z ePsf] 5}g . of]hgf 5gf}6 / ah]6 Joj:yf af/]df

kf/blz{tf sfod ePsf] b]lvPg .

2. ;DklQ n]vf+sg M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $& df lhG;L dfn;fdfgsf] nut

tof/ ug]{ Jo:yf 5 . ;fljs :yfgLo lgsfosf] :jfldTjdf /x]sf] ejg, hUuf, ;jf/L ;fwg,

kmlg{r/, ljB'tLo ;fdfg h:tf ;DklQsf] d"Nof+sg ;lxt clen]v cBfjlws u/]sf] b]lvPg .

;DklQsf] d"No v'Ng] u/L ;DklQsf] clen]v tof/ u/L ;DklQ clen]v ;'b[9 ug'{kg]{ b]lvPsf] 5 .

3. of]hgf Joj:yfkg M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod (&-#_ s df nfeu|fxL ;d'bfon]

Aoxf]g]{ jf Aoxf]g'{ kg]{ c+s lgdf{0f sfo{ ;Demf}tfdf pNn]v ug'{kg]{ Joj:yf 5 . :yfgLo tx /

cGt/utsf nfeu|fxL dfkm{t ;Demf}tf u/L lgdf{0f sfo{ u/fpFbf nfeu|fxLn] Joxf]g]{ of]ubfg /sd

;+nUg gu/]sf], nfut cg'dfg ubf{ nfeu|fxLsf] of]ubfgsf] c+z cfFlzs ;dfj]z u/]sf] ePklg sfo{

;DkGg k|ltj]bgdf gv'n]sf], ;DkGg of]hgfsf] sfo{;DkGg k|ltj]bg, gfkL lstfj, cfjZos ljn

e/kfO{, lgdf{0f ;DkGg ePsf] b]lvg] kmf]6f]u|fkm tyf lgdf{0f ;DkGg k|ltj]bg ;lxtsf] clGtd lan

;dfj]z ug'{kg]{df cf+lzs sfuhft ;dfj]z u/L e'QmfgL lbPsf] b]lvof] . ;|]:tf sfuhft ;+nUg

u/L vr{ ug]{ Joj:Yff u/L cfGtl/s lgoGq0f k|0ffnLnfO{ ;'b[9 ug{'kb{5 .

4. e'QmfgL Joj:yfkg M cfly{s sfo{ljlw lgodfjnL, @)^$ df ;/sf/L sfof{non] a}+s dfkm{t dfq

e'QmfgL ug'{kg]{ Joj:yf 5 . lh=;=; / tx dfkm{t ;fljssf lgsfodf lgsf;f ul/Psf] k"FhLut

tyf ;fdflhs ;'/Iff cg'bfg a}+s vftfdf k|fKt x'g] ljlQs} ;fljs ;lrjn] txljn df}Hbft sfod

u/L gub /fVg] u/]sf] nfeu|fxL tyf Joj;foLnfO{ e'QmfgL ug]{ u/]sf] b]lvof] . vftf ;~rfng

ug]{n] a}+s dfkm{t sf/f]af/ ug'{kg]{df gub lnO{ vr{ ubf{ lgodfjnLsf] kfngf ePsf] 5}g . a}+s

dfkm{t sf/f]jf/ ug]{ Joj:yf ldnfO{ vr{ k|0ffnL ;'b[9 ug'{kg]{ b]lvPsf] 5 .

5. pkef]Qmf ;ldlt M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod (&-#_ -3_ df nfeu|fxL dfkm{t

lgdf{0f sfo{sf] ;Demf}tfdf lgdf{0f sfo{ ;DkGg kZrft ;~rfng / dd{t ;+ef/ nfeu|fxL ;d'bfon]

ug'{kg]{ Joj:yf 5 . o; tx cGtu{tsf ;fljssf lgsfon] nfeu|fxL;Fu u/]sf] ;Demf}tfdf ;f]

Jox]f/f ;dfj]z u/]sf] b]lvPg . k|To]s ls:tfaf6 u/]sf] sfd tyf vr{sf] ;"rgf ;fj{hlgs

:yfgdf 6fF; ug'{kg]{ / sfd sf/afxLsf] jf/]df ;fdflhs n]vfk/LIf0f ug'{kg]{ Joj:yf /x]sf]df

sfg"gL ;fdflhs n]vfk/LIf0f u/]sf] b]lvPg . sfo{sf] kf/blz{tf j[l4 ug{ sfg"gL k|fjwfgsf] kfngf



ug'{kg]{ cfDbfgL / vr{sf]] Joj:yf 5 . of] txsf ;fljssf lgsfon] pNn]lvt eGbf zLif{s u/L

n]vf+sg u/]sf], cfDbfgL tyf vr{ kl/ifbaf6 cg'df]bg gu/fPsf] b]lvPsf] 5 . cfly{s ljj/0f

tof/ ug'{kg{] ;fy} ljj/0f cg'df]bg u/L kf/blz{tf ug'{kg]{ b]lvPsf] 5 .


@% k|ltztn] x'g] /sd lh=;=;=df bflvnf ug'{kg]{ Joj:yf 5 . cfly{s ljj/0f cg';f/ ;fljssf

lgsfon] cfDbfgL gb]vfPsf]n] dfnkf]t c;'nLsf]] cj:yf / lh=;=; df x:tft/0f ug'{kg]{ olsg x'g

;s]g .



8. lhDd]jf/L M rfn' cg'bfg ?=@),)),))).– dWo] !(,*^,*#%.)) vr{ eO{ ?=!#!^%.– lkmtf ePsf]

5 . / k"FhLut ?=#@,)),))).– vr{ eO{ ?=$*,)),))).– df}Hbft /x]sf] 5 . ;f] df}hbft cfly{s

jif{df lhDd]jf/L ;fg'{kg]{ b]lvPsf] 5 .

9. 5'6 gub M ;fljs ;lrjsf] gfddf ut jif{sf] txlan ?=#,)^,(@!.– df}Hbftf ljj/0f ;dfj]z 5}g

pQm df}Hbft :yfgLo ;+lrt sf]ifdf bflvnf ug'{kg]{ b]lvPsf] 5 .


;'/Iff kfpg]sf] gfdfjnL cg';"rL–!# cg';f/sf] 9fFrfdf ;fj{hlgs ug'{kg]{ Joj:yf 5 . ;fljs

/fvfjfFb]n lgsfo ;lxt & lgsfosf] @ ls:tf ?=#,)),%@,))).– ;fdflhs ;'/Iff eQf ljt/0f

ubf{ ;fj{hlgs u/]sf] b]lvPg . ;fj{hlgs ug'{kg]{ lgsfosf] kfngf u/L ;fdflhs ;'/Iff eQf

ljt/0fnfO{ Jojl:yt ug'{kg]{ b]lvPsf] 5 .


u/L 6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . sDKo'6/ ;lxt ^ yfg ljleGg ;DklQ ;fdfg 5gf}6

ubf{ ?=#(,&^,)(#.– sf ;DklQ k|lt:kwf{ gu/L k6s k6s u/L vl/b u/]sf] b]lvof] . vl/b

Joj:yf k|efjsf/L /x]sf] b]lvPg . k|ltikwf{sf] k|lqmof k'/f u/L vl/b ug'{kg]{ b]lvPsf] 5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=%! nfv ^ xhf/ b]lvPsf]dWo] ?=%! nfv ^ xhf/ lgoldt ug'{kg]{

/x]sf] 5 .



nfld8fF8f ufpFkflnsf


of] jif{sf] cfo ?=% s/f]8 ^( nfv $ xhf/ cfo eO{ ?=% s/f]8 #* nfv @# xhf/ vr{ u/L

?=#) nfv *! xhf/ df}Hbft /x]sf] 5 . n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g M








2. ;DklQ clen]vM cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $& df lhG;L dfn;fdfgsf] nut

















b]lvPsf] 5 .














olsg x'g ;s]g .

8. lhDd]jf/L M lgsf;f ePsf] @ zLif{ssf] ?= 3,01,88,375.– dWo]af6 @ zLif{sdf x:tfG/0f eO{ vr{

u/L afFsL /x]sf] ?=48,01,700.– cfufdL jif{sf] nflu df}Hbft lhDd]jf/L ;fg'{ kg]{ b]lvPsf] 5 .


;'/Iff kfpg]sf] gfdfjnL cg';"rL–!# cg';f/sf] 9fFrfdf ;fj{hlgs ug'{kg]{ Joj:yf 5 . wf/fkfgL

;lxt ^ lgsfodf ?= ?= #,$#,@@,^)).– ;fdflhs ;'/Iff ;'ljwf ljt/0f ubf{ kfngf u/]sf]

b]lvPg . sfo{ljlwsf] k|fjwfg kfngf u/L ;fdflhs ;'/Iff ;'ljwf ljt/0f Jojl:yt ug'{kg]{ b]lvPsf]

5 .




6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . gd"gfsf cfwf/df d]zLg/L pks/0f ;lxt & yfg ;DklQ

;fdfg 5gf}6 ubf{ ?=@&,@#,#*).– sf ;fdfg k|lt:kwf{ a]u/ k6s k6s u/L vl/b u/]sf] b]lvof] .

vl/b k|ltikwf{ glthfd'vL /x]sf] b]lvPg . vl/b k|lqmof k'/f u/L vl/b ug'{kg]{ b]lvPsf] 5 .

11. ;+lrt sf]if M ;+l3o dfldnf tyf :yfgLo ljsf; dGqfnosf] ldlt @)&#.!@.@% sf] kl/kqdf

ePsf] lgb]{zg cg';f/ j8f sfof{nonfO{ lbPsf] dWo]af6 vr{ geO{ afFsL :yfgLo ;+lrt sf]ifdf

bflvnf ug'{kg]{Dff ;fljs lgsfosf] ;lrjsf] k]lZs ?=@^,&*,@#%.– lkmtf{ ePsf] b]lvPg . ;f]

;+lrtsf]if vftfdf lkmtf{ x'g'kg{] b]lvPsf] 5 .

12. n]vfk/LIf0f gePsf] M ;fljs s'le08]sf]] >]itf n]vfk/LIf0fsf nflu k]z ePsf] 5}g . lh;;df

pknJw u/fPsf] ljj/0fdf cg';f/ rfn', k"FhLut / ;fdflhs ;'/Iffdf ?=@^,&*,@#%.– sf] lgsf;f

ePsf] 5 . lgsf;f eO{ uPsf] /sdsf] vr{ cj:yf olsg x'g'kg]{ b]lvPsf] 5 . ut ljut cfly{s

jif{sf] n]vfk/LIf0f gePsf]n] cfo Joosf] jf:tljs cj:yf olsg ePsf] b]lvPg . k|rlnt sfg"g

adf]lhd n]vfk/LIf0f Joj:yf ;'b[9 u/L cfo JoonfO{ Jojl:yt ug'{kg]{ b]lvPsf] 5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=$& nfv &( xhf/ s'n a]?h" /x]sf]dWo] lgoldt ug'{kg]{ ?=&$ nfv &(

xhf/ /x]sf] 5 .



hGt]9'Ëf ufpFkflnsf


of] jif{sf] cfo ?=% s/f]8 ^ nfv &# xhf/ cfo eO{ ?=% s/f]8 ^ nfv !% xhf/ vr{ u/L ?=%*

xhf/ df}Hbft /x]sf] 5 . n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g M

























b]lvPsf] 5 .














olsg x'g ;s]g .

8. lhDd]jf/L M lgsf;f ePsf] @ zLif{ssf] ?= @,((,&*,%@#.– dWo]af6 @ zLif{sdf x:tfG/0f eO{

vr{ u/L afFsL /x]sf] ?=^$,$!,$$@.– cfufdL jif{sf] nflu lhDd]jf/L ;fg'{ kg]{ b]lvPsf] 5 .

9. ;fdflhs ;'/Iff M ;fdflhs ;'/Iff sfo{qmd ;~rfng sfo{ljlw, @)^( sf] !(-@_ df ;fdflhs

;'/Iff kfpg]sf] gfdfjnL cg';"rL–!# cg';f/sf] 9fFrfdf ;fj{hlgs ug'{kg]{ Joj:yf 5 . sfpn]

;lxt ^ lgsfodf ?= ?=@,&^,$*,^)).– ;fdflhs ;'/Iff ;'ljwf ljt/0f ubf{ kfngf u/]sf]


5 .



10. vl/b Joj:yf M ;fj{hlgs vl/b P]g, @)^# sf] bkmf *-@_ df vl/b ubf{ k|lt:kwf{ ;Lldt x'g]

u/L 6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . gd"gfsf cfwf/df df]6/ ;fOsn ;lxt ( yfg ;DklQ

;fdfg 5gf}6 ubf{ ?=@*,!),$%%.– sf ;fdfg k|lt:kwf{ a]u/ k6s k6s u/L vl/b u/]sf]

b]lvof] . vl/b k|ltikwf{ glthfd'vL /x]sf] b]lvPg . vl/b k|lqmof k'/f u/L vl/b ug'{kg]{ b]lvPsf]

5 .

11. k]ZsL km5\of}6 M cfly{s sfo{ljlw lgodfjnL, @)^$ df k]ZsL km5\of}}6 ubf{ sfo{ ;DkGg k|ltj]bg,

gfkL lstfj / 7]Ssfsf] lan sfuhft ;+nUg ug'kg]{ Joj:yf 5 . ;fljs lbKn'Faf6 ;Demf}tf

ePsf] ejg lgdf{0fsf]] ?=!&,*%,))).– k]ZsL km5\of}}6 ubf{ sfo{ ;DkGg k|ltj]bg, gfkL lstfj /

7]Ssfsf] lan nufotsf sfuhft ;+nUg u/]sf] b]lvPg . ejg lgdf{0f ePsf] b]lvg] u/L gfkL

lstfj, sfo{;DkGg k|ltj]bg nufotsf k|df0f sfuhft k]z ug'{kg]{ b]lvPsf] 5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=*@ nfv @^ xhf/ s'n a]?h" /x]sf]dWo] lgoldt ug'{kg]{ ?=^$ nfv

$! xhf/ / k]ZsL ?=!& nfv *% xhf/ /x]sf] 5 .



vf]6]xfË ufpFkflnsf


ut jif{sf] ?=! nfv %) xhf/ / of] jif{sf] cfo ?=& s/f]8 %$ nfv $* xhf/ ;d]t ?=& s/f]8 %%

nfv (* xhf/ cfo eO{ ?=& s/f]8 %% nfv (* xhf/ vr{ u/]sf] 5 . n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo

5g M


;'b[9 ug'{kg]{ Joj:yf 5 . ;fdflhs ;'/Iff / Gofo clen]v tyf a]?hsf] nut cBfjlws u/]sf] 5}g .

ljt/0f u/]sf] Gofo / ;'/IffeQf e/kfOdf cf}+7f5fk dfq nufO{ a'em]sf] b]lvPsf]df lhDd]jf/n]

ljt/0fsf] cj:yf olsg ug'{kg]{ b]lvPsf] 5 . ;fljssf lgsfodf lhG;Lsf] cj:yf b]lvg] u/L clen]v

tof/ gePsf] ;fy} ;DklQ a/a'emf/ysf] clen]v /fv]sf] b]lvPg . vr{ u/]sf] ljn e/kfO{sf] s/ s§L

u/]sf] b]lvPg . s/ olsg u/L s/ s§L u/]/ vr{ ug]{ Joj:yfnfO{ ;'b[9 ug'{kg]{ b]lvPsf] 5 .



;fdfg nufotsf ;DklQsf] d"Nof+sg ;lxt clen]v /fv]sf]] b]lvPg . d"No v'Ng] u/L :jfldTjdf /x]sf

;DklQsf] clen]v tof/ u/L ;DklQsf] clen]v ;'b[9 ug'{kg]{ b]lvPsf] 5 .


Aoxf]g]{ of]ubfg lgdf{0f sfo{ ;Demf}tfdf pNn]v ug'{kg]{ Joj:yf 5 . :yfgLo txn] ;Demf}tf u/L lgdf{0f

sfo{ u/fpFbf ;ldltn] Joxf]g]{ of]ubfg ;dfj]z gu/]sf], nfut cg'dfg tof/ ubf{ of]ubfgsf] c+z

cfFlzs ;dfj]z u/]sf] ePklg sfo{ ;DkGg k|ltj]bgdf gv'n]sf], ;DkGg of]hgfsf] sfo{;DkGg

k|ltj]bg, gfkL lstfj, cfjZos ljn e/kfO{, lgdf{0f ;DkGg ePsf] b]lvg] kmf]6f]u|fkm tyf lgdf{0f

;DkGg k|ltj]bg ;lxtsf] clGtd lan ;dfj]z ug'{kg]{df k|dfl0ft ug]{ sfuhft dfq ;dfj]z u/L vr{

lbg'kb{5 vr{ k|dfl0ft ug]{ sfuhft ;+nUg u/L e'QmfgL lbg] Joj:Yff 4f/f cfGtl/s lgoGq0f ;'b[9

ug{'kb{5 .

4. e'QmfgL Joj:yf M cfly{s sfo{ljlw lgodfjnL, @)^$ df ;/sf/L sfof{non] a}+s dfkm{t dfq e'QmfgL

ug'{kg]{ Joj:yf 5 . :yfgLo txn] lgsf;f lbPsf]] k"FhLut tyf ;fdflhs ;'/Iff cg'bfg a}+s vftfdf

k|fKt u/L ;lrjn] gub df}Hbft /fvL vr{ u/L n]vfdf k|lji6L ug]{ u/]sf] b]lvof] . vftf ;~rfng ug]{

lhDd]jf/n] a}+s dfkm{t sf/f]af/ gu/L gub lnO{ ;'ljwfsf] cfwf/df e'QmfgL ubf{ dfkb08sf]] kfngf

ePsf] 5}g . a}+s dfkm{t vr{ ug]{ Joj:yf ldnfO{ vr{ k|0ffnL ;'b[9 ug'{kg]{ b]lvPsf] 5 .

5. pkef]Qmf ;ldlt M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod (&-#_ 3 df nfeu|fxLjf6 u/fOPsf]

lgdf{0f sfo{sf] ;Demf}tfdf lgdf{0f sfo{ ;DkGg kl5 dd{t ;+ef/ cfkm}n] nfeu|fxLjf6 ug'{kg]{ Joj:yf

5 . :yfgLo txn]] ;Demf}tfdf pQm Jox]f/f ;dfj]z u/]sf] b]lvPg . sfd tyf vr{sf] ;"rgf ;fj{hlgs

6fF; ug'{kg]{ / ;fdflhs n]vfk/LIf0f ug'{kg]{ Joj:yf /x]sf]df ;f] Joj:yf cg';f/ ;fdflhs

n]vfk/LIf0f u/]sf] b]lvPg . u/]sf] sfo{sf] kf/blz{tf j[l4 ug{ ;f] k|fjwfgsf] kfngf ug'{kg]{ b]lvPsf] 5

.





7. dfnkf]t M :yfgLo :jfoQ zf;g lgodfjnL, @)%^ sf] lgod %%-v_ adf]lhd dfnkf]t c';'nLsf] @%

k|ltztn] x'g] /sd ;fljssf] lh;;df bflvnf ug'{kg]{ Joj:yf 5 . k|fKt cfly{s ljj/0f cg';f/

;fljssf lgsfon] cfDbfgL gb]vfPsf]n] dfnkf]t c;"nL] cj:yf / lh;;df bflvnf ug'{kg]{ olsg x'g

;s]g .

8. lhDd]jf/L M lgsf;f ePsf] @ zLif{ssf] ?=#,^*,!@,)#).– dWo]af6 @ zLif{sdf x:tfG/0f eO{ vr{ u/L

afFsL /x]sf] ?=$*,)),))).– cfufdL jif{sf] nflu df}Hbft lhDd]jf/L ;fg'{kg]{ b]lvPsf] 5 .

9. ;fdflhs ;'/Iff M ;fdflhs ;'/Iff sfo{qmd ;~rfng sfo{ljlw,@)^( sf] !(-@_ df ;fdflhs ;'/Iff

kfpg]sf] gfdfjnL cg';"rL–!# cg';f/sf] 9fFrfdf ;fj{hlgs ug'{kg]{ Joj:yf 5 . lbofn]] ;lxt (

lgsfodf ?=#,^#,&@,$*).– ;fdflhs ;'/Iff ;'ljwf ljt/0f ubf{ kfngf u/]sf] b]lvPg . sfo{ljlwsf]

k|fjwfg kfngf u/L ;fdflhs ;'/Iff ;'ljwf ljt/0f Jojl:yt ug'{kg]{ b]lvPsf] 5 .


6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . gd"gfsf cfwf/df d]zLg/L pks/0f ;lxt % yfg ;DklQ

;fdfg 5gf}6 ubf{ ?=!#,!%,(^^.– sf ;fdfg k|lt:kwf{ a]u/ k6s k6s u/L vl/b u/]sf] b]lvof] . vl/b

k|ltikwf{ glthfd'vL /x]sf] b]lvPg . vl/b k|lqmof k'/f u/L vl/b ug'{kg]{ b]lvPsf] 5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=$* nfv s'n a]?h" /x]sf]dWo] lgoldt ug'{kg]{ ?=$* nfv /x]sf] 5 .



sf]lknf;u9L ufpFkflnsf


ut jif{sf] ?=! xhf/ / of] jif{sf] cfo ?=* s/f]8 !% nfv *% xhf/ ;d]t ?=* s/f]8 !% nfv

*^ xhf/ cfo{ eO{ ?=* s/f]8 !% nfv *# xhf/ vr{ u/L ?=# xhf/ df}Hbft /x]sf] 5 . n]vfk/LIf0faf6

b]lvPsf Joxf]/f b]xfo 5g M

























b]lvPsf] 5 .














olsg x'g ;s]g .

8. lhDd]jf/L M lgsf;f ePsf] @ zLif{ssf] ?= #,!#,$^,%%*.– dWo]af6 @ zLif{sdf x:tfG/0f eO{

vr{ u/L afFsL /x]sf] ?= ?=%^@@,(&@.– cfufdL jif{sf] nflu lhDd]jf/L ;fg'{ kg]{ b]lvPsf] 5 .


;'/Iff kfpg]sf] gfdfjnL cg';"rL–!# cg';f/sf] 9fFrfdf ;fj{hlgs ug'{kg]{ Joj:yf 5 . km]bL] ;lxt

& lgsfodf ?= ?= @,(#,!$,*)).– ;fdflhs ;'/Iff ;'ljwf ljt/0f ubf{ kfngf u/]sf] b]lvPg .




10. vl/b Joj:yf M ;fj{hlgs vl/b P]g, @)^# sf] bkmf *-@_ df vl/b ubf{ k|lt:kwf{ ;Lldt x'g]

u/L 6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . gd"gfsf cfwf/df df]jfOn ;lxt & yfg ;DklQ ;fdfg

5gf}6 ubf{ ?= @@,^*,(^*.– sf ;fdfg k|lt:kwf{ a]u/ k6s k6s u/L vl/b u/]sf] b]lvof] . vl/b


11. k]ZsL km5\of}6 M cfly{s sfo{ljlw lgodfjnL, @)^$ df k]ZsL km5\of}}6 ubf{ sfo{ ;DkGg k|ltj]bg,

gfkL lstfj / 7]Ssfsf] lan sfuhft ;+nUg ug'kg]{ Joj:yf 5 . ;fljs lbKn'Faf6 ;Demf}tf

ePsf] ejg lgdf{0fsf]] ?=!&,*%,))).– k]ZsL km5\of}}6 ubf{ sfo{ ;DkGg k|ltj]bg, gfkL lstfj /

7]Ssfsf] lan nufotsf sfuhft ;+nUg u/]sf] b]lvPg . ejg lgdf{0f ePsf] b]lvg] u/L gfkL

lstfj, sfo{;DkGg k|ltj]bg nufotsf k|df0f sfuhft k]z ug'{kg]{ b]lvPsf] 5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=&$ nfv & xhf/ s'n a]?h" /x]sf]dWo] lgoldt ug'{kg]{ ?=%^ nfv @@ xhf/

/ k]ZsL ?=!& nfv *% xhf/ /x]sf] 5 .



lbk'Ë ufpFkflnsf


ut jif{sf] ?=#^ xhf/ / of] jif{sf] cfo ?=& s/f]8 $* nfv $@ xhf/ ;d]t ?=& s/f]8 $* nfv &*

xhf/ cfo eO{ ?=& s/f]8 $% nfv #$ xhf/ vr{ eO{ ?=# nfv $$ xhf/ df}Hbft /x]sf] 5 . n]vfk/LIf0faf6

b]lvPsf Joxf]/f b]xfo 5g M


ug'{kg]{ Joj:yf 5 . ;fdflhs ;'/Iffsf]] clen]v tyf a]?hsf] nut cBfjlws u/]sf] 5}g . ;fdflhs

;'/Iff eQf ljt/0f u/]sf] eQfsf] e/kfOdf cf}+7f5fk dfq nufO{ a'em]sf] b]lvof] lhDd]jf/n] ljt/0fsf]

cj:yf olsg ug'{kg]{ b]lvPsf] 5 . ;fljssf lgsfosf]] cj:yf b]lvg] u/L ;DklQ a/a'emf/ysf]

clen]v /fv]sf] b]lvPg . vr{ ubf{ ljn e/kfO{sf] s/ s§L u/]sf] b]lvPg . ;f] olsg u/L e'QmfgL ug]{

Joj:yfnfO{ ;'b[9 ug'{kg]{ b]lvPsf] 5 .


tof/ ug]{ Jo:yf 5 . of] txsf]] :jfldTjdf /x]sf] ejg, hUuf, ;jf/L ;fwg, kmlg{r/, ljB'tLo ;fdfg

nufotsf ;DklQsf] clen]v cBfjlws u/]sf] b]lvPg . d"No v'Ng] :jfldTjsf] ;DklQsf] cBfjlws

clen]v tof/ u/L ;DklQ clen]v ;'b[9 ug'{kg]{ b]lvPsf] 5 .

3. of]hgf Joj:yf M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod (&-#_ s df nfeu|fxL ;d'bfon] Aoxf]g]{

jf Aoxf]g'{ of]ubfg lgdf{0f sfo{ ;Demf}tfdf pNn]v ug'{kg]{ Joj:yf 5 . :yfgLo txn] ;Demf}tf u/L

lgdf{0f sfo{ u/fpFbf nfeu|fxLn]] Joxf]g]{ of]ubfg ;dfj]z gu/]sf], nfut cg'dfg tof/ ubf{ nfeu|fxLsf]

of]ubfgsf] c+z ;dfj]z u/]sf] ePklg sfo{ ;DkGg k|ltj]bgdf gv'n]sf], ;DkGg of]hgfsf] sfo{;DkGg

k|ltj]bg, gfkL lstfj, cfjZos ljn e/kfO{, lgdf{0f ;DkGg ePsf] b]lvg] kmf]6f]u|fkm ;lxt lgdf{0f

;DkGg k|ltj]bg ;lxtsf] clGtd lan ;dfj]z ug'{kg]{df cf+lzs sfuhft ;dfj]z u/L vr{ lbPsf]

b]lvof] . >]itf sfuhft ;+nUg u/L vr{ ug]{ Joj:Yff ub} cfGtl/s lgoGq0f ;'b[9 ug{'kb{5 .

4. e'QmfgL Joj:yf M cfly{s sfo{ljlw lgodfjnL, @)^$ df ;/sf/L sfof{non] a}+s dfkm{t dfq cfly{s

sf/f]jf/ ug'{kg]{ Joj:yf 5 . of] :yfgLo tx / ;fljssf lgsfodf cg'bfg a}+s vftfdf k|fKt u/L

;lrjn] gub lgsfnL cfly{s sf/f]jf/ n]vfdf k|lji6L ug]{ u/]sf] b]lvof] . vftf rnfpg] lhDd]jf/n]]

a}+saf6 sf/f]af/ gu/L gubjf6 vr{ ubf{ lgodfjnLsf] kfngf ePsf] 5}g . a}+s dfkm{t dfq e'QmfgL

ug]{ Joj:yf ldnfO{ e'QmfgL ;'b[9 ug'{kg]{ b]lvPsf] 5 .

5. pkef]Qmf ;ldlt M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod (&-#_ 3 df pkef]Qmf ;ldlt dfkm{t

u/fOPsf] lgdf{0f sfo{sf] ;Demf}tfdf lgdf{0f sfo{ ;DkGg kZrft ;~rfng / dd{t ;+ef/ pkef]Qmf

;ldlt jf nfeu|fxLn] ug'{kg]{ Joj:yf 5 . of] tx ;fljssf] lgsfon] pkef]Qmf ;ldlt;Fusf] ;Demf}tfdf

of]ubfg ;dfj]z u/]sf] b]lvPg . ;fdflhs n]vfk/LIf0f ug'{kg]{ Joj:yf /x]sf]df pQm Joj:yf cg';f/

;fdflhs n]vfk/LIf0f u/]sf] b]lvPg . vr{ ;fj{hlgs / n]vfk/LIf0f gx'bf kf/blz{tf j[l4 ug'{kg]{

b]lvPsf] 5 .


ug'{kg]{ cfDbfgL / vr{ zLif{sx?sf] Joj:yf 5 . of]] ;fljssf lgsfon] zLif{seGbf km/s u/L cfly{s

ljj/0f agfPsf] cfDbfgL tyf vr{ kl/ifbaf6 cg'df]bg u/fPsf] b]lvPg . cfly{s ljj/0f tof/ u/L

cg'df]bgaf6 kf/blz{tf sfod ug'{kg]{ b]lvPsf] 5 .


k|ltztn] x'g] /sd ;fljssf] lh=;=; df bflvnf ug'{kg]{ Joj:yf 5 . k|fKt cfly{s ljj/0f cg';f/

;fljssf lgsfon] cfDbfgL gb]vfPsf]n] dfnkf]t c;"nL cj:yf lh;;df bflvnf ug'{kg]{ /sd olsg

x'g ;s]g .

8. lhDd]jf/L M :yfgLo txn]] rfn" / k"FhLut ;d]t ?=#,#^,@&,*!!.– dWo]af6 x:tfGt/0f u/L afFsL

df}Hbft ?= %^!@,))).– cfufdL jif{sf] nflu lhDd]jf/L ;fg'{ kg]{ b]lvPsf] 5 .


kfpg]sf] gfdfjnL cg';"rL–!# cg';f/sf] 9fFrfdf ;fj{hlgs ug'{kg]{ Joj:yf 5 . ;fljs atf;] ;lxt

& lgsfodf ?=$,#(,)@,*)).– eQf ljt/0fdf sfo{ljlwsf] kfngf u/]sf] b]lvPg . sfo{ljlwsf] kfngf

u/L eQf ljt/0f Jojl:yt ug'{kg]{ b]lvPsf] 5 .


6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . gd"gfsf cfwf/df ;f]nf/ ;lxt % yfg ;fdfg 5gf}6 ubf{

sfof{non] ?=@#,!*,*(#.– sf ;fdfg k|lt:kwf{ gu/L k6s k6s u/L vl/b u/]sf] b]lvof] . ljgf

k|ltikwf{sf] vl/b glthfd'vL] b]lvPg . vl/b k|lqmof k'/f u/L vl/b ug'{kg]{ b]lvPsf] 5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=%^ nfv !@ xhf/ s'n a]?h" b]lvPsf]dWo] lgoldt ug'{kg]{ ?=%^ nfv !@

xhf/ /x]sf] 5 .



;fs]nf ufpFkflnsf


of] jif{sf] cfo ?=@ s/f]8 ## nfv %) xhf/ cfo eO{ ?=! s/f]8 &% nfv *& xhf/ vr{ u/L

?=%& nfv ^# xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g M


;'b[9 ug'{kg]{ Joj:yf 5 . ;fdflhs ;'/Iff / Gofo clen]v tyf a]?hsf] nut cBfjlws u/]sf]

5}g . ljt/0f u/]sf] Gofo / ;'/IffeQf e/kfOdf cf}+7f5fk dfq nufO{ a'em]sf] b]lvPsf]df lhDd]jf/n]

ljt/0fsf] cj:yf olsg ug'{kg]{ b]lvPsf] 5 . ;fljssf lgsfodf lhG;Lsf] cj:yf b]lvg] u/L

clen]v tof/ gePsf] ;fy} ;DklQ a/a'emf/ysf] clen]v /fv]sf] b]lvPg . vr{ u/]sf] ljn

e/kfO{sf] s/ s§L u/]sf] b]lvPg . s/ olsg u/L s/ s§L u/]/ vr{ ug]{ Joj:yfnfO{ ;'b[9 ug'{kg]{

b]lvPsf] 5 .



;fdfg nufotsf ;DklQsf] d"Nof+sg ;lxt clen]v /fv]sf]] b]lvPg . d"No v'Ng] u/L :jfldTjdf

/x]sf ;DklQsf] clen]v tof/ u/L ;DklQsf] clen]v ;'b[9 ug'{kg]{ b]lvPsf] 5 .












vftf ;~rfng ug]{ lhDd]jf/n] a}+s dfkm{t sf/f]af/ gu/L gub lnO{ ;'ljwfsf] cfwf/df e'QmfgL ubf{

dfkb08sf]] kfngf ePsf] 5}g . a}+s dfkm{t vr{ ug]{ Joj:yf ldnfO{ vr{ k|0ffnL ;'b[9 ug'{kg]{

b]lvPsf] 5 .












@% k|ltztn] x'g] /sd ;fljssf] lh;;df bflvnf ug'{kg]{ Joj:yf 5 . k|fKt cfly{s ljj/0f cg';f/

;fljssf lgsfon] cfDbfgL gb]vfPsf]n] dfnkf]t c;"nL] cj:yf / lh;;df bflvnf ug'{kg]{ olsg

x'g ;s]g .

8. df}Hbft lhDd]jf/L M lgsf;f ePsf] @ zLif{ssf] ?= #,)!,**,#&%.– dWo]af6 @ zLif{sdf x:tfG/0f

eO{ vr{ u/L afFsL /x]sf] ?= 48,01,700.– cfufdL jif{sf] nflu df}Hbft lhDd]jf/L ;fg'{ kg]{

b]lvPsf] 5 .


;'/Iff kfpg]sf] gfdfjnL cg';"rL–!# cg';f/sf] 9fFrfdf ;fj{hlgs ug'{kg]{ Joj:yf 5 . ;fljs

/tG5f ;lxt # lgsfodf ?=!,^@,%&,$)).– ;fdflhs ;'/Iff ;'ljwf ljt/0f ubf{ kfngf u/]sf]




5 .


6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . gd"gfsf cfwf/df ;f]nf/ ;lxt $ yfg ;DklQ ;fdfg 5gf}6

ubf{ ?= !^,$),&^%.– sf ;fdfg k|lt:kwf{ a]u/ k6s k6s u/L vl/b u/]sf] b]lvof] . vl/b


11. ;+lrt sf]if M ;+l3o dfldnf tyf :yfgLo ljsf; dGqfnosf] ldlt @)&#.!@.@% sf] kl/kqdf ePsf]

lgb]{zg cg';f/ :yfgLo tx cGtu{tsf] vr{ geO{ afFsL :yfgLo ;+lrt sf]ifdf lkmtf{ ug'{kg]{Dff

;fljs dflQmdsf]] Ps ;lrjsf] k]lZs sfod eO{ lgsf;f ?=@*,@(,@)).– lkmtf{ ePsf] b]lvPg . ;f]

/sd ;+lrtsf]if vftfdf lkmtf{ x'g'kg{] b]lvPsf] 5 .

12. k]ZsL M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod &( df k]ZsL tf]lsPsf] ;dodf km5\of}{{6

ug'{kg]{ Joj:yf 5 . lgsfosf] ljleGg JolQm tyf lgsfonfO{ ljleGg sfo{qmd ug{ lbPsf] ?=

!,)^,@$,^^^.– k]ZsL km5\of}{6 u/]sf] b]lvPg . lgodfgg';f/ k]ZsL cz'n km5\of}{{6 x'g'kg]{ b]lvPsf]

5 .

13. n]vfk/LIf0f gePsf] M ;fljs dflQmdsf] >]itf n]vfk/LIf0fsf nflu k]z ePsf] 5}g . lh;;n]

pknAw u/fPsf] clen]vdf # zLif{sdf ?= ?=@*,@(,@)).– sf] ePsf] 5 . vr{ cj:yf olsg

x'g'kg]{ b]lvPsf] 5 . n]vfk/LIf0f Joj:yf ;'b[9 u/L clen]v Jojl:yt ug'{kg]{ b]lvPsf] 5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=! s/f]8 *@ nfv %$ xhf/ s'n a]?h" /x]sf]dWo] lgoldt ug'{kg]{

?=&^ nfv #) xhf/ / k]ZsL ?=! s/f]8 ^ nfv @$ xhf/ /x]sf] 5 .



a/fxkf]v/L ufpFkflnsf


of] jif{sf] cfo ?=& s/f]8 @$ nfv $& xhf/ cfo eO{ ?=& s/f]8 @) nfv ^$ xhf/ vr{ u/L ?=#

nfv *# xhf/ df}Hbft /x]sf] 5 . n]vfk/LIf0faf6 b]lvPsf Joxf]/f b]xfo 5g

1. cfGtl/s lgoGq0f M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod (% df cfGtl/s lgoGq0f k|0ffnL ;'b[9

ug'{kg]{ Joj:yf 5 . ;fdflhs Gofo cGtu{tsf] ;'/Iff sfo{qmdsf] clen]v tyf a]?hsf] nut cBfjlws

u/]sf] 5}g . ;fdflhs ;'/Iff cGt{ut ljt/0f u/]sf] eQfsf] e/kfOdf cf}+7f5fk dfq a'emfPsf]df

lhDd]jf/ kbflwsf/Ln] ljt/0fsf] cj:yf olsg ug'{kg]{ b]lvPsf] 5 . ;fljssf lgsfosf ;DklQsf]

cj:yf b]lvg] u/L clen]v gePsf] ;fy} ;DklQ a/a'emf/ysf] clen]v /fv]sf] b]lvPg . vr{sf] ljn

e/kfO{sf] s/ s6\6L u/]sf] b]lvPg . vr{ ubf{ s/ PsLg u/]/ e'QmfgL ug]{ Joj:yfnfO{ ;'b[9 ug'{kg]{

b]lvPsf] 5 .

2. ;DklQ clen]v M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $& df lhG;L dfn;fdfgsf] nut tof/

ug]{ Jo:yf 5 . of] txsf]] :jfldTjdf /x]sf] ejg, hUuf, ;jf/L ;fwg, kmlg{r/, ljB'tLo ;fdfg

nufotsf ;DklQsf] d"Nof+sg ;lxt clen]v /fv]sf]] b]lvPg . ;DklQsf] d"No v'Ng]u/L :jfldTjdf /x]sf

;DklQsf] clen]v tof/ u/L ;DklQ clen]vsf] ;'b[9 ug'{kg]{ b]lvPsf] 5 .

3. of]hgf Joj:yf M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod (&-#_ s df pkef]Qmf ;ldlt jf

nfeu|fxL ;d'bfon] Aoxf]g]{ of]ubfg lgdf{0f sfo{ ;Demf}tfdf pNn]v ug'{kg]{ Joj:yf 5 . :yfgLo txn]

nfeu|fxLsf] dfkm{t ;Demf}tf u/L lgdf{0f sfo{ u/fpFbf nfeu|fxLsf] of]ubfg ;dfj]z gu/]sf], nfut

cg'dfg tof/ ubf{ nfeu|fxLsf]] of]ubfgsf] c+z cfFlzs ?kdf ;dfj]z u/]sf] ePklg sfo{ ;DkGg

k|ltj]bgdf gjgfPsf], ;DkGg of]hgfsf] sfo{;DkGg k|ltj]bg, gfkL lstfj, cfjZos ljn e/kfO{, lgdf{0f

;DkGg ePsf] b]lvg] kmf]6f]u|fkm tyf lgdf{0f ;DkGg k|ltj]bg ;lxtsf] clGtd lan ;dfj]z ug'{kg]{df

cf+lzs clen]v u/L vr{ u/]sf] b]lvof] sfuhft clen]v ;dfj]z ubf{ vr{ ug]{ Joj:yf u/L cfGtl/s

lgoGq0f ;'b[9 ug{'kb{5 .

4. e'QmfgL Joj:yf M cfly{s sfo{ljlw lgodfjnL, @)^$ df ;/sf/L sfof{non] a}+s dfkm{t dfq vr{

ug'{kg]{ Joj:yf 5 . of] :yfgLo txnfO{{ lgsf;f ul/Psf] k"FhLut nufot # zLif{ssf]] a}+s vftfdf

bflvnf x'g;fy ;lrjn] gub df}Hbft df}Hbft /fVg] u/]sf] nfeu|fxL nufot ;j}nfO{ vr{ u/L n]vfdf

k|lji6L ug]{ u/]sf] b]lvof] . lhDd]jf/n] a}s dfkm{t sf/f]af/ gu/L txaLnsf] cfwf/df vr{ ubf{

lgodfjnLsf] kfngf ePsf] 5}g . a}s dfkm{t cfly{s sf/f]jf/ Joj:yf ldnfO{ e'QmfgL k|0ffnL ;'b[9


5. pkef]Qmf M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod (&-#_ 3 df pkef]Qmf dfkm{t lgdf{0f sfo{sf]

;Demf}tfdf lgdf{0f sfo{ ;DkGg kl5 dd{t ;+ef/ nfeu|fxL ;d'bfon] ug'{kg]{ Joj:yf 5 . of] tx /

;fljssf lgsfo;+u ;Demf}tfdf ;f] Jox]f/f ;dfj]z u/]sf] b]lvPg . lgdf{0f sfd / vr{sf] ;"rgf 6fF;

ug'{kg]{ / ;fdflhs n]vfk/LIf0f ug'{kg]{ Joj:yf /x]sf]df ;fj{hlgs u/L ;fdflhs n]vfk/LIf0f u/]sf]

b]lvPg . ;f] gx'Fbf kf/blz{tf j[l4 ug{] ug'{kb{5 .

6. cfly{s ljj/0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ df cfly{s ljj/0fdf ;dfj]z ug'{kg]{

cfDbfgL / vr{ zLif{ssf] Joj:yf 5 . of] tx / ;fljssf lgsfodf zLif{seGbf km/s u/L cfly{s ljj/0f

tof/ u/]sf], cfDbfgL tyf vr{ kl/ifbaf6 cg'df]bg u/fpg afsL 5 . lgb]{lzsf cg';f/ cfly{s ljj/0f

tof/ u/L vr{ cg'df]bgsf] dfWodn] kf/blz{tf sfod ug'{kg]{ b]lvPsf] 5 .


k|ltztn] x'g] /sd lh=;=;= df bflvnf ug'{kg]{ Joj:yf 5 . cfly{s ljj/0f cg';f/ ;fljssf lgsfosf

cfDbfgL gb]vfPsf]n] dfnkf]t c;'nL] cj:yf / lh=;=;= df bflvnf ug'{kg]{ olsg x'g ;s]g .

8. lhDd]jf/L M ufpFkflnsfdf @ vr{ lzif{sdf ?= ?=!,)),)),))).– vftfdf x:tfGt/0f u/L afFsL df}Hbft

?=^),@(,$%$.– cfufdL jif{sf] nflu lhDd]jf/L ;fg'{ kg]{ b]lvPsf] 5 .


kfpg]sf] gfdfjnL cg';"rL–!# cg';f/sf] 9fFrfdf ;fj{hlgs ug'{kg]{ Joj:yf 5 . ;fljs ^ lgsfodf

?=@,##,)#, )).– ;fdflhs ;'/Iff eQf lbbfF lgodfjnLsf] kfngf u/]sf] b]lvPg . sfo{ljlwsf] k|fjwfg

kfngf u/L eQf ljt/0f k|0ffnL Jojl:yt ug'{kg]{ b]lvPsf] 5 .

10. vl/b Joj:yfkg M ;fj{hlgs vl/b P]g, @)^# sf] bkmf *-@_ df vl/b ubf{ k|lt:kwf{ ;Lldt x'g] u/L

6'qmf u/L vl/b ug{ gx'g] Joj:yf 5 . gd"gfsf cfwf/df df]6/;fOsn ;lxt ^ yfg ;DklQ 5gf}6 ubf{

?=@$, !,(*#.– sf ;fdfg k|lt:kwf{ gu/L k6s k6s u/L vl/b u/]sf] b]lvof] . vl/b k|ltikwf{ /

u'0f:t/ b]lvPg b]lvPg . k|lqmof k'/f u/L vl/b ug'{kb{5 .

a]?h" l:ylt

of] jif{ n]vfk/LIf0faf6 ?=^) nfv @( xhf/ s'n a]?h" /x]sf]dWo] lgoldt ug'{kg]{ ?=^) nfv @(

xhf/ /x]sf] 5 .

:yfgLo tx n]vf/LIf0f k|ltj]bg, k|b]z g++= !, pbok'/


s6f/L gu/kflnsf


ut jif{sf]] df}Hbft ?=^^ nfv $$ xhf/ o; jif{sf] cfo ?=!* s/f]8 ^$ nfv #( xhf/ ?=!(

s/f]8 #) nfv *# xhf/ cfo u/L ?=!$ s/f]8 *! nfv %& xhf/ vr{ u/L ?= $ s/f]8 $( nfv @^

xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo 5g\ M

cfGtl/s n]vfk/LIf0f M cfGtl/s n]vfk/LIf0f ;fljs lhlj; / xfnsf] lh;;sf]] cfGtl/s

n]vfk/LIf0f zfvf af6 u/fPsf], lghn] cfGtl/s n]vfk/LIf0fsf] k|ltj]bg glbPsf] hfgsf/L k|fKt

eof] . cfGtl/s n]vfkl/If0f ug]{ t/ To;sf] k|ltj]bg glbg] xf] eg] cfGtl/s n]vfk/LIf0f u/fpg' /

ug{sf] s'g} cf}lrTo b]lvb}g . k|ltj]bg lng] Joj:yf x'g'kb{5 .

nIo tyf k|ult M of] jif{ ljleGg @%% j6f sfo{qmd ;+rfng ug]{ u/L gu/ kl/ifb\af6 cfo]hgf,

sfo{qmd :jLs[t u/L ah]6 Joj:yf ePsf]df !($ sfo{qmd ztk|ltzt k|ult ePsf] / ^! sfo{qmd

;+rfng gePsf]df :jLs[t ;Dk"0f{ sfo{qmdx? ;+rfng u/L ztk|ltzt k|ult ug]{ Joj:yf x'g'

kb{5 .

lhG;L Joj:yfkg M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod %) cg';f/ sfo{sf/L clws[tn]

u/]sf] lhG;L lgl/If0f k|ltj]bg cg';f/ k|of]udf g/x]sf] ;fdfgx? dd{t u/L k|of]udf Nofpg ;lsg]

eP dd{t x'g'kg]{ / dd{t x'g g;Sg] lnnfd ljlqm u/L lhG;L ;fdfgx? cBfjlws / rfn' xfntdf

/fVg' kb{5 .

df}Hbft M ;fljssf & lgsfo :yfgLo lgsfodf ;dfj]z eO{ ;s]sf] cj:yfdf :yfgLo lgsfosf]

vftfdf ljleGg sf]ifsf] afFsL] df}Hbft ?=!#,##,*&).– :yflgo ;+lrt sf]ifdf 6«fG;km/ ug'{ kg]{

b]lvG5 .

k]ZsL afsL M ut jif{ ;Ddsf] km5f}{6 geO{ afFsL /x]sf] k]ZsL ?= @,)%,#)^.– of] jif{sf]

?=!#,^*,**$.– ;d]t !! JolQm tyf ;+:yfsf] hDdf k]ZsL afFsL ?= !%,,&$,!@*.– /x]sf] b]lvG5 .

afFsL k]ZsL ;dod} c;'n km5of}{6 x'g'kb{5 .

k|fljlws d'Nof+sg M ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod (& -^_ cg';f/ k|fljlws

d'Nof+sg ul/ ;f] sf] cfwf/df ;Demf}tfdf pNn]v eP adf]lhd pkef]Qmfsf] c+z ;d]t ;dfj]z ul/

ljne/kfO{ k]z eP eP adf]lhd e'QmfgL lbg' kg]{df ;d]t k]z ug'{kg]{df Ps l;+rfO{sf] ?=@%%)).–

, 8fs'/gfy dfu{ dd{t sfo{sf] ? %)))).–, pBf]u jfl0fHo ;+3sf] cltly ejg lgdf{0f sfo{sf]

nflu ?=!,^),))).–, ;d]t hDdf ?=@,#%,%)).– e'QmfgL ubf{ k|fljlws d'Nof+sg / ;f] cg';f/sf]

ljne/kfO{ k]z gePsf]n] k]z x'g' kb{5 .

lhG;L cfDbfgL M Ps ;'/Iff lgsfosf] SofDkdf 5 s]ljPsf] :6]knfO{h/ –! yfg vl/b u/]sf] ljn

cg';f/ ?=@))%&.–, vr{ n]v]sf] kfO{of] . pQm ;dfg lhG;L vftfdf cfDbfgL hgfPsf] k|df0f

gePssf], ljkb Jojf:yfkg ;DjlGw sfo{ of]hgf lgdf{0fsf] nflu Ps k/fdz{bftf nfO{

?=$*$)).– e'QmfgL lbPsf]df pQm sfo{ of]hgf lhG;L vftfdf cfDbfgL hgfPsf] k|df0f gePsf]n]

?=^*$%&.– sf] k|df0f k]z x'g' kb{5 .

clu|d s/ M cfos/ P]g @)%* cg';f/ eQf e'QmfgLdf !% k|ltztn] clu|ds/ s6\6f ug'{kg]{df

du/, ;'g'jf/ efiff lnlk ;DjGwL k|lzIf0f eQf ?=&%)).– , of]hg cBfjlws ug]{ / tflndsf]

k|lzIf0f eQf jfkt @ hgfnfO{ ?=#)))).–, e'QmfgL ubf{ clu|d s/ ? !!@%.– s6\6f gu/]sf]n]

s6\6f u/L bflvnf x'g'kb{5 .

a9L e'QmfgL M ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod (& -^_ cg';f/ k|fljlws d'Nof+sg ul/

;f] sf] cfwf/df ;Demf}tfdf pNn]v eP adf]lhd pkef]Qmfsf] c+z ;d]t ;dfj]z ul/ ljne/kfO{

k]z eP eP adf]lhd e'QmfgL lbg' kg]{df zf}rfno lgdf{0f ug{ Ps pkef]Qmf ;ldltnfO{

?=@,#),))).– e'QmfgL ubf{ pkef]Qmfsf] of]ubfg gs6fO{ / gflk lstfa eGbf ?=#),))).– a9L

e'QmfgL lbPsf] c;'n x'g'kb{5 .

ljkb Jojf:yfkg M Ps k/fdz{bftfnfO{ jftfj/0fd}qL ljkb Jojf:yfkg tflndsf] nflu

?=!,)),))).– e'QmfgL lbPsf]df b]xfo cg';f/ ePsf] b]lvof] .

lhG;L cfDbfgL M ljkb Jojf:yfkg ;DjlGw sfo{of]hgf lgdf{0fsf] nflu Ps k/fdz{bftf nfO{

?=$*$)).– e'QmfgL lbPsf]df pQm sfo{ of]hgf lhG;L vftfdf cfDbfgL hgfPsf] k|df0f k]z

gePssf]n] k]z x'g'kb{5 .

clu|d s/ M cfos/ P]g @)%* cg';f/ eQf e'QmfgLdf !% k|ltztn] clu|ds/ s6\6f ug'{kg]{df

Ps k/fdz{bftfnfO{ jftfj/0fd}qL ljkb Jojf:yfkg tflndsf] e'QmfgL ubf{ clu|d s/ ? !@&(%.–

s6\6f ul/ lbg'kg]{df ?=@,@%).– dfq s6\6f u/]sf]n] gk'u s/ ?=!),%$%.– s6\6f u/L bflvnf

x'g'kb{5 .



a9L e'QmfgLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . ;xhLs/0f kfl/>lds b'O{ hgf nfO{ @))).–

sf b/n] $ sIfsf] *))).– e'QmfgL lbg' kg]{df ?=#@,%)).– e'QmfgL lbPsf]n] al9 lbg] s'g} cfwf/

k|df0f eP k]z x'g' kb{5 . cGoyf a9L e'QmfgL ?=@$,%)).– c;'n x'g'kb{5 .

;fj{hlgs ;'gjfO{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{

ubf{ vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 .;fj{hlgs ;'gjfO{ egL ?=@%,))).–

e'QmfgL lbPsf] dWo]] ?=%,))).– sf] k]z u/]sf] ljn e/kfO{ dWo] /]l8of] k|;f/0f gk'Ug] :yfgsf]

/]l8of] k|;f/0f k|df0fn] vr{ n]Vg gldNg] x'|bf c;'n x'g'kb{5 .

ejg lgdf{0fM sfof{no ejg lgdf{0fsf Ps lgdf{0f Joj;foLnfO{ of] jif{ ?=@,)&,)&,&$).– e'QmfgL

;d]t xfn ;Dd hDdf ?=#,$#,@%,(*(.– e'QmfgL lbPsf]df b]xfo cg';f/ ePsf] b]lvof] .

IftLk'lt {M ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod !@! cg';f/ l9nf sfo{ u/]df sjf]n c+ssf]

)=)% k|ltztn] lgwf{l/t Ifltk"lt{ s6\6f u/]/ dfq e'QmfgL lbg'kg]{df ejg lgdf{0fsf] nflu

?=#,#),)$,%#&.– d'=c=s/ afx]ssf] nfut cg'dfg :jLs[t ePsf] / jf]nkq cfJxfg ubf{ kg{

cfPsf @ j6f jf]nkq dWo] ;j}eGbf sd ?=#,!#,)^,@(@.– sjf]n ug]{ Ps lgdf{0f Joj;foL]n] t/fO{

dw]zdf jGb x8tfnsf] sf/0f b]vfO{ b'O{ k6s Dofb yk u/] tfklg !) lbg l9nf] ul/ sfo{ ;DkGg

u/]sf]df sjf]n c+s ?=#,!#,)^,@(@.–sf] )=)% k|ltztn] lgwf{l/t IftLk'lt{ ?=!,%^,%#%.– s6\6f

u/]sf] gb]lvPsf]n] IftLk'lt{ jfktsf] /sd c;'n x'g'kb{5 .

hg/n cfO{6ddf k|f]lehgn ;d jfkt Nofj 6]:6sf] ?=!,)),))).– e'QmfgL lbPsf]df Nofj 6]:6

u/fO{ e'QmfgL u/L ljn k]z u/]sf] gb]lvPsf]n] ;f] jfkt e'QmfgL lbPsf] c;'n x'g'kb{5 .

;fdflhs kl/If0f M Ps k/fdz{bftfn] ;fdflhs kl/If0f u/fpg ?=%),))).– / ;fj{hlgs

;'g'jfO{sf] ? @%,))).– ;d]t ?=&%,))).– e'QmfgL lbPsf]df sfo{ ;DkGg u/fPsf] b]lvPg eg]

;xeflux?sf] xflh/ ljj/0f ;d]t k]z gePsf]n] k]z x'g'kb{5 . ;fy} Ps /l8of]sf] @ ljnaf6

?=(,))).– e'QmfgL lnPsf]df k|;f/0f ;fdfu|L k]z gePsf]n] k]z x'g'kb{5 .

k|fljlws d'Nof+sgM ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod (& -^_ cg';f/ k|fljlws


ljne/kfO{ k]z eP eP adf]lhd e'QmfgL lbg' kg]{df ;d]t k]z ug'{kg]{df ;8s lgdf{0f sfo{sf]

pkef]QmfnfO{ ?=^,)%,))).– e'QmfgL lbbf pkef]Qmfsf] of]ubfg ?=*,&**.– s§f gu/]sf], Ps

l;+rfO{sf] ?=@%,%)).–, Ps dfu{ dd{t sfo{sf] ?=%),))).– pBf]uLsf] gful/s ;dfhsf] cltly

ejg lgdf{0f sfo{sf] ?=!,^),))).–, ;d]t hDdf ?=*,$),%)).– e'QmfgL ubf{ k|fljlws d'Nof+sg /

;f] cg';f/sf] ljne/kfO{ k]z gePsf]n] k]z x'g'kb{5 .



ljne/kfO{ k]z eP eP adf]lhd e'QmfgL lbg' kg]{df ;d]t k]z ug'{kg]{df s'nf] d'xfg pkef]QmfnfO{

?=!,(),))).– ;f]nf/ jQL h8fg sfo{sf] Ps cfk"lt{stf{ nfO{ ?=^@,&().– sG6]Gh]G;L hf]8]/

?=$^,#(,%&).– ;d]t hDdf ?=$*,(@,#^).– e'QmfgL ubf{ gfkL lstfa / ;f] cg'zf/sf] ljne/kfO{

k]z gePsf]n] k]z x'g'kb{5 .

s/ ;dfof]hgM Ps k/fdz{ k|fln nfO{ ;j]{ jfkmt ?=!,%),))).– e'QmfgL lbbf ljn ljhs eGbf

?=#%,^$&.– a9L e'QmfgL u/]sf] c;"n x'g' kb{5 . k]z ePsf] ljhs :ki6 gb]lvPsf]n] e'QmfgL

ePsf] d"=c=s/ ? !&@%&.– sf] s/ ;dfof]hg u/]sf] k|df0f k]z x'g'kb{5 .

s/ ;dfof]hgM Ps ;Knfo;{nfO{ ?=$^,#(,%&).– vr{ n]v]sf]df ?=$),(%).– a9L vr{ n]v]sf]

c;'n x'g'kb{5 . k]z ePsf] ljhsdf s}lkmot b]lvPsf]n] e'QmfgL ePsf] d"=c=s/ ?=#,$(,*#).– sf]

s/ ;dfof]hg u/]sf] k|df0f k]z x'g'kb{5 .

n]vfÍg M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod #^-#_ / -&_ df vr{sf ljn, e/kfO{ /

k|df0f sfuhftx? ;lxtsf] n]vf /fVg' / /fVg nufpg' kg]{df kmf]x/ Joj:yfkg vr{ ? #@,$^).– /

Ps xf8{j]o/ P08 hg/n :6f]/sf] ?=@*,@)*.– ;d]t hDdf ?=%^,)^^.– vr{sf] n]vfÍg geO{ a}+s

gubL lstfjdf dfq hgfPsf]n] vr{;+u ;DjlGwt k|df0f k]z x'g'kb{5 .

ljp vl/b M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . s[ifs :t/af6 ljp vl/b ug]{ / s]xL /sd

d'gfkmf lnO{ ahf/ eGbf ;:tf] d'Nodf ljqmL ug]{ u/L Ps ;Knfo;{nfO{ ?=!,)),))).– cfn'sf] ljp

vl/b / 9'jfgL u/]sf] e/kfO{ k]z u/L cg'bfg vr{ u/]sf]n] ;/sf/L lgsfoaf6 Jofkf/ ug]{

;+:yfnfO{ cg'bfg lbg] sfo{ lgoldt b]lvb}g .



lhG;L cfDbfgLM ;fdfg vl/bsf] ljn cg;f/ ljkb\ Joj:yfkgsf] nflu tf/ hfnL vl/bsf]

?=!,(),%#(.– ( yfg Xo"dkfOk ?=!,#@,))^.– e'QmfgL vr{ n]v]sf]df tL ;fdfg lhG;L vftfdf

cfDbfgL gePsf] / ;fdfg ;DjGwLt :yfgdf k|of]u ePsf] gflk lstfa ;d]t k]z gePsfn]] k]z

x'g' kb{5 .

j9L vr{ M ;fj{hlgs vl/b lgodfjnL @)^$ cg';f/ nfut cg'dfg tof/ ubf{ cfO{6d ut

ug'{kg]{ sfdsf] hf]8 u/L ;s]kl5 sG6]Gh]G;L ;lxt hf]8]/ s'n nfut lgsfNg] / sG6]Gh]G;L vr{sf]

clen]v /fvL vr{ ug{' kg]{ kfpg]df s'nf] ;8s :t/f]GgtL nufot ljB't lj:tf/ ;lxt % lgdf{0f

sfo{df u/]sf] gflk lstfa ?=#!,)&,%)).– eGbf a9L sG6]Gh]G;L / dd{t ;+ef/ sf]if egL vr{

ghf]8L ?=!,(@,%)).– a9L vr{ n]v]sf] u/]sf] b]lvof] . gePsf] sfdsf] vr{ n]Vg] / ;f] a9L n]v]sf]

vr{ s6\6f u/L v'b sfdsf] e'QmfgL lbg] u/]tfklg pQm /sd k"hLut vr{ tkm{ klg vr{ x'g] /

sG6]Gh]G;L tkm{ klg k'gM vr{ eO{ bf]xf]/f] vr{ b]lvg] x'gfn] lgoGq0f x'g'kb{5 .

gk'u ekf{O{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . 6f]n ;+:yfx?nfO{ tflnd afkmt Ps

sd{rf/LnfO{ ?=!,&%,!$).– e'QmfgL ubf{ ?=!$,&)).– sf] ljn ekf{O{ gk'u b]lvPsf]n] k]z x'g'

kb{5 .

gk'u ekf{O{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . Ps s]Gb|nfO{ tnj eQf / :6]zg/L sf]

?=#,#(,))).– e'QmfgL ubf{ ?=@@,()).– sf] ljn ekf{O{ gk'u b]lvPsf]n] k]z x'g' kb{5 . ;fy} ;f]

e'QmfgLsf] clu|d s/ ?=#,))).– s6\6f gu/]sf]n] s6\6f u/L bflvnf x'g'kb{5 .

s/ ljhsM Ps n]vfk/LIfsnfO{ z'Ns jfkt d'=c= s/ ;d]t ?=!#,))).– e'QmfgL lbPsf]df lghn]

k]z u/]sf] :yfoL n]vf g+= pNn]v ePsf] ljhs k]z ul/ e'QmfgL ePsf] d"=c=s/ ?=!#,))).– sf]

d"No clej[l¢ s/df btf{ ePsf] xf] eg] btf{ u/]sf] k|df0f / ;DjlGwt cfGtl/s /fhZj sfof{nodf

s/ ;dfof]hg u/]sf] k|df0f k]z x'g'kb{5 .

;fdflhs ;'/Iff M ;fdflhs ;'/Iffsf] /sd ;DjlGwtsf] vftfdf hDdf ug]{ sfo{sf] nflu Ps

a}+snfO{ uPsf] kZsL ?=@$,%$,$)).– km5of}{6 u/]sf]df a}+sn] eQf vftfdf hDdf u/L vr{ ePsf]

?=@$,%!,@)).– / lkmtf{ u/]sf] ?=#,))).– pNn]v u/] cg';f/ km5of}{6 u/]sf] b]lvG5 . vftfdf

hDdf u/]sf] n]h/sf] hf]8 ?=@$,!!,@)).– dfq x'g] x'|bf a9L vr{ ?=$),))).– a}+s af6 lkmtf{

x'g'kb{5 .

xb]{gL ufFp ljsf; ;ldlt

nIo tyf k|ult M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod @% adf]lhd cg';"rL+ @ 9fFrfdf

jflif{s k|ult k|ltj]bg tof/ ug{'kg]{df nlIft sfo{qmdtkm{ jflif{s k|ult k|ltj]bg tof/ ug{'kg]{df,

gu/]sf]n] nIo cg';f/ k|ult :ki6 Plsg ug]{ cfwf/ ePg k|ult k|ltj]bg tof/ ul/g'kb{5 .

k]ZsL afFsLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf]

k]ZsL tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . km5\of}+6 ug{ jf+sL k]ZsL

?=^$,#$).– jf+sL b]lvPsf]n] utsf] ;d]t olsg ul/ ;dod} km5\of]}{6 x'g'kb{5 .

bflvnf M Ps ;fdflhs kl/rfns dfkm{t * sfo{s|dsf] ?=!,@),))).– e'QmfgL ubf{ ;j]{If0f

jfktsf] ? $)))).)) sf] ;j]{ bflvnf ePsf] gb]lvPsf]n] bflvnf x'g'kb{5 . ;j]{ jfktsf]

?=$),))).– e'QmfgL e};s]sf] cj:yfdf klg b}lgs e|d0f eQf ?=#),@)).– bf]xf]/f] e'QmfgL

lbPsf]n] cfwf/ k]z x'g' kb{5 . ;jf/L ef8f ?=(,))).– e'QmfgL ubf{ !) k|ltzt axfns/

?=()).– s6\6f gu/]sf]n] s6\6f u/L bflvnf x'g'kb{5 .

k|fljlws d'Nof+sgM ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod (& -^_ cg';f/ cfg'kflts s§L

u/L e'QmfgL lbg' kg]{df ;d]t k]z ug'{kg]{df ;8s lgdf{0f sfo{sf] pkef]QmfnfO{ ?=^,)%,))).–

e'QmfgL lbbf pkef]Qmfsf] of]ubfg ?=*,&**.– s§f gu/]sf] tyf e'QmfgL ubf{ gfkL lstfa / ;f]

cg'zf/sf] ljne/kfO{ k]z gePsf]n] k]z x'g'kb{5 .

lan e/kfO{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . h]i7 gful/s ;Ddfg u/] afkt k]ZsL

?=@%,))).– k]ZsL km5of}{6 ubf{ Ps a:qfnoaf6 @% yfg bf];Nnf vl/b u/]sf] lan ;+nUg u/]sf]

5 . h]i7 gful/ssf] oyfy{ :ki6 xg]ul/ pkl:ylt ;Ddfg / clen]v u/]sf] k|df0f k]z u/]sf]

5}g . gjlgjf{lrt hgk|ltlglwsf] /f]xa/df bf];Nnf / 5ftf pknAw u/fO{ sfo{qmd ;+rfng u/]sf]

?=%),))).– vr{ n]v]sf] u/L k]ZsL km5of}{6 u/]sf] jf/] Plsg u/L ;f] /sd c;'n x'g'kb{5 .

lhG;L bflvnf M cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod $& -!_ df lhG;L ;fdfg cfDbfgL

afFwL ;|]:tf cBfjlws u/L /fVg'kg]{ pNn]v 5 . Ps ;'/Iff lgsfo nfO{ kmlg{r/ Joj:yfkgsf] nflu



b/fh !, 6]j'n !, / s';L{ !) yfg vl/b u/]sf] aLn cg';f/ ?@%))).– e'QfgL u/]sf]df ;f]

;fdfgx? lhG;L vftfdf bflvnf u/]sf] gb]lvPsfn] ;fdfg lhG;L cfDbfgL u/]sf] k|df0f k]z

x'g'kb{5 .

clu|d s/ M cfos/ P]g @)%* cg';f/ eQf e'QmfgLdf !% k|ltztn] x'g] s/ s§f ug'{kg]{ Ps

n]vfk/LIfsnfO{ z'Ns ? @)))).)) e'QmfgL ubf{ !% k|ltzt s/ ? #))).)) s§f ug'{kg]{df s§f

u/]sf]n] bflvnf x'g'kb{5 .

ljn e/kfO{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . dlxnf nlIft sfo{qmdsf nflu Ps

sd{rf/LnfO{ ?= #&))).– e'QmfgL lbO{ vr{ n]Vbf ljn e/kfO{ k]z gu/]sf]n] gk'u c;"n x'g' kb{5 .

ljkl/t vr { M z}lIfs ;fdfg vl/b u/L Ps z}lIfs ;+:yfnfO{ ? #)))).)) e'QmfgL ubf{ sfk] {6 /

dd{t u/fPsf] ljn ljhs k]z u/]sf]n] sfo{s|d ljkl/t vr{ u/]sf] lgoldt b]lvb}g .


vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . ;LdfGtLs[t hfltsf] cfo cfh{gsf] nflu

?=&@,^@&.– e'QmfgL lbO{ vr{ n]Vbf ? @%)).)) b/n] k|lt nfEjflGjtnfO{ gub} ljt/0f u/]sf]df

cg'udg u/]sf] 5}g . ;xhLs/0f / cg'udgdf ?= $!#)).)) e'QmfgL ubf{ ?= ^!(%.)) s/ s§f

ug'{kg]{df ? !)(!.)) dfq s/ s§f u/]sf]n] gk'u ? %!)$. bflvnf x'g' kb{5 .

nfut ;xeflutfdf ePsf] s'n ?= !@%)#).– sf] cfwf ?= ^@,%!%.– vr{ n]Vg' kg]{df ? !),!^@.–

a9L vr{ n]v]sf] /sd c;'n x'g'kg]{ b]lvof] .

lhG;L bflvnf – cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod $& -!_ df lhG;L ;fdfg cfDbfgL

afFwL ;|]:tf cBfjlws u/L /fVg'kg]{ pNn]v 5 . Ps z}lIfs ;+:yfnfO{ kmlg{r/sf] nflu b/fh !,

6]j'n ! ;d]t vl/b u/]sf] aLn cg';f/ ? &)))).– e'QfgL u/]sf]df ;f] ;fdfgx? lhG;L vftfdf

bflvnf u/]sf] gb]lvPsfn] ;fdfg lhG;L cfDbfgL hgfPsf] k|df0f k]z x'g'kb{5 .


vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . dlxnf nlIft sfo{s|dsf @ ;]6 l;nfO{

d]l;g ?= #)))).– lbO{ vr{ n]Vbf ? @&!@).)) sf] ljn ekf{O{ k]z ePsf]n] gk'u ? @**).–

bflvnf x'g' kb{5 . a'lemlnPsf] ekf{O{ k]z x'g' kb{5 .

af]sf vl/bM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . s[lif nlIft sfo{qmddf # af]sf vl/bsf]

?=%%**%.– vr{ n]Vbf ? %$))).)) ljn ekf{O{ k]z ePsf]n] gk'u ? !**%.– bflvnf x'g' kb{5 .

clu|d s/ M ckfu+ nlIft sfo{qmddf Ps sd{rf/Ln] ljj/0f ;+sng u/L ? !$))).)) e'QmfgL

ubf{ ?= @!)).)) clu|d s/ s§f ug'{kg]{df s/ s§f gu/]sf]n] c;'n x'g' kb{5 .

a}+s lx;fj M ljkb Joj;yfkg sf]ifsf] utsf] df}Hbft ? ^@))).)) /x]sf]df of] jif{sf] ?=

#)))).)) ;d]t ? (@))).)) sf] cfo Joo ljj/0f k]z x'g' kg]{df ? ^@))).)) dfq k]z

u/]sf]n] gk'u ? #)))).)) Plsg ul/ a}s lx;fj k]z x'g' kb{5 .

afn nlIft sfo{qmd cGtu{t h]x]Gbf/ ljBfyL{nfO{ k'/:sf/ ljt/0f sf] nfuL ^ z}lIfs ;+:yfx?nfO{

?= !%))).–lbPsf]df ljBfyL{x?nfO{ ;f] ljt/0f u/]sf] k|df0f k]z ug'{kb{5 .

sNof0f sf]ifaf6 Ps sd{rf/LnfO{ ? $$,#$).– pknAw u/fPsf] b]lvof] sf]ifdf hDdf ug{'kg]{df

k]ZsL pknAw u/fPsf]n] ;f] lkmtf{ ul/ ;DalGwt sf]ifdf bflvnf u/]sf] k|df0f k]z x'g' kb{5 .

lhG;L bflvnfM cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod $& -!_ df lhG;L ;fdfg cfDbfgL

afFwL ;|]:tf cBfjlws u/L /fVg'kg]{ pNn]v 5 . Ps sd{rf/L dfkm{t l;lnË k+vf ! yfg / df]jfOn

! yfg ;d]t vl/b u/]sf] aLn cg';f/ ? !(,!#%.– e'QfgL u/]sf]df cQm ;fdfgx? lhG;L vftfdf

bflvnf u/]sf] gb]lvPsfn] ;fdfg lhG;L cfDbfgL hgfPsf] k|df0f k]z x'g'kb{5 .

bflvnf M cfly{s ljj/0fdf gub df}Hbft ? *#(% afFsL /x]sf]df olsg ul/ bflvnf x'g' kb{5 .

n]vfgL ufFp ljsf; ;ldlt M

clu|d s/ M cfos/ P]g @)%* cg';f/ eQf e'QmfgLdf !% k|ltztn] x'g] s/ s§f ug'{kg]{df Ps

n]vfk/LIfsnfO{ z'Ns ? !$))).)) e'QmfgL u/]sf]df !% k|ltzt s/ ? @!)).)) s§f ug'{kg]{df

s§f u/]sf]n] bflvnf x'g'kb{5 .

clu|d s/ M– cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ e'QmfgLdf clu|d cfos/ s§L ug'{

kg]{df Ps k|f=ln=nfO{ e'QmfgL u/]sf] ?=@,$),!%).– sf] lgod cg';f/ clu|d !=% k|ltztsf b/n]

?= #!**.– s§f u/L e'QmfgL ug'{ kg]{df ;f] gu/]sfn]] c;'n u/L bflvnf ug'{kb{5 .




vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . pkef]Qmfn] Ps af6f] dd{tsf] ?=%)))).–

e'QmfgL lbO{ vr{ n]Vbf ljn ekf{O{ k]z gePsf]n] k]z x'g' kb{5 .

j9L e'QmfgLM ;'wfl/Psf] r'Nxf]sf]] nfut ? @!%) dWo] nfeu|fxL ;d'bfon] ? !!%).)) Joxf]g]{ /

afFsL ? !))).)) :yflgo lgsfon] pknAw u/fpg] ul/ Ps s]G›;+u ;Demf}tf u/L] %) j6f r'Nxf]

lgdf{0f u/]sf] hgfO{ kfl/>lds ?= %),))).)) e'QmfgL lbg''kg]{df ? *!,))).)) e'QmfgL lbO{ j9L

lbPsf] ?= #!,))).– c;'n x'g' kb{5 . ;fy}] %) r'Nxf]x? ljt/0f u/]sf]df a'em]sf] k|df0f k]z

gePsf]n] k]z x'g' kb{5 .

cfly{s ljj/0fM afn ;+/If0f / ;Daw{g sfo{df cIfo sf]if :yfkgf ul/ ? !,%%,))).– vr{

n]v]sf]df :yfgLo lgsfosf] cfo Joo ljj/0fdf sf]ifsf] /sd ;dfj]z gePsf]n] olsg ul/ ;f]

sf]ifsf] d'nsf]if vftfdf ;dfj]z x'g' kb{5 .

lhG;L bflvnf M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod $& -!_ df lhG;L ;fdfg cfDbfgL

afFwL ;|]:tf cBfjlws u/L /fVg'kg]{ pNn]v 5 . Ps z}lIfs lgsfonfO{ kmlg{r/ jfkt ?=

%),))).– lbO{ j's s]z @ vl/b / 9'jfgLsf] ljBfnosf] lhG;L vftfdf bflvnf hgfPsf] bflvnf

k|df0f k]z gePsf]n] k]z x'g' kb{5 .



ljne/kfO{ k]z eP eP adf]lhd e'QmfgL lbg' kg]{df vfg]kflgsf] nflu pRr 3gTjsf] kfOk vl/b

u/]sf] ljn cg';f/sf] pkef]QmfnfO{ ?=#)),))).– e'QmfgL ubf{ k|fljlws d'Nof+sg / ;f] cg'zf/sf]

h8fg ePsf] b]lvg] ljne/kfO{ k]z gePsf]n] k]z x'g' kb{5 .

l;l/;] ufFp ljsf; ;ldlt

nIo k|ult M nlIft sfo{qmdx? k|ab{\wgfTds sfo{qmd / k'a{w/ ljsf; ;DalGw ljleGg sfo{qmd

ug{sf] nflu ufpF kl/ifbaf6 sfo{qmd 5gf}6 ul/ ?= @*,!),))).– sf] sfo{qmd ah]6 :jLs[t

u/]sf]df ;Dk"0f{ sfo{qmd ul/ k|ult u/]sf] / jfF8kmfF8 ;j} vr{ ePsf] k|ult k|ltj]bg k]z ePsf] 5

. 5gf}6 u/]sf] of]hgf Go"gtd ?= !)))).– b]lv clwstd ?= @))))).– ;Ddsf 5gf}6 u/]sf]

b]lvG5 . k|fyldstfsf] cfwf/df 7f]; glthfd'vL of]hgf 5gf}6 ug{ Wofg lbg' kg{] b]lvG5 .

k]ZsLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] k]ZsL

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . pknJw u/fPsf] k]ZsL jf+sLsf] ljj/0f

& JolQmsf] gfddf /x]sf] k]ZsL ?= !,(#,@!%.– km5\of}{6 x'g af+sL /x]sf] b]lvPsf]n]] ;dod} km5\of}{6

x'g'kb{5 .


vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . sfo{s|d gv'nfO{ Ps u'?nfO{ ?= !)))).–

e'QmfgL lbO{ vr{ n]Vbf ljn e/kfO{ k]z gu/]sf]n] gk'u c;'n x'g' kb{5 .

vfg]kfgL tyf ;/;kmfO{ vftfdf /sd x:tfGt/0f ul/ ?=@,%),))).– vr{ ubf{ / ;f] ?=

!,@*,(@%.– vr{ u/]sf] b]lvG5 . ;f] jf/] ;DjGwdf b]lvPsf Joxf]/fx? b]xfo cg';f/ 5gM


d'Nof+sg ul/ e'QmfgL lbg' kg]{df Ps vfg]kflg of]hgfsf] nflu Ps ;Knfo;{af6 @&%) dL6/ vl/b

u/]sf] jLn cg';f/sf] pkef]QmfnfO{ ?=!,@#,&@%.– e'QmfgL ubf{ k|fljlws d'Nof+sg / ;f] cg';f/sf]

h8fg ePsf] b]lvg] ljne/kfO{ k]z gePsf]n] k]z x'g' kb{5 .

clu|d s/ M– cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ lgDgfg';f/sf e'QmfgLdf clu|d

cfos/ s§L ug'{ kg]{ Joj:yf 5 . Ps ;Knfo;{nfO{ e'QmfgL u/]sf] ?=!,@!,#&%.– sf] clu|d s/ !=%

k|ltztsf b/n] ?= !^$@.– s§f u/L e'QmfgL ug'{ kg]{df ;f] u/]sf] gkfOPsf]n] c;'n u/L /fh:j

bflvnf ug'{kb{5 .

cfly{s ljj/0fM vfg]kfgL tyf ;/;kmfO{ sfo{sf] ?=@%)))).– dWo] ?= !,@*,(@%.– vr{ ge} jfFsL

?=!,@!,#&%.– Plsg ul/ cfly{s ljj/0fdf ;dfj]z ug'{kg]{df gu/]sf]n] ;fdfj]z x'g'kb{5 .

clu|d s/ M– cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ e'QmfgLdf clu|d cfos/ s§L ug'{

kg]{df Ps ;Knfo;{nfO{ e'QmfgL u/]sf] ?= @,$),$)).– sf] clu|d s/ !=% k|ltztsf b/n] ?=

#^)^.– s§f u/L e'QmfgL ug'{ kg]{df ;f] gu/]sf]n] gkfOPsf]n] s§f u/L /fh:j bflvnf ug'{kb{5 .

ljj/0fM afn ;+/If0f tyf ;Daw{gsf] cIfo sf]ifdf ? !,%),))).– vr{ n]v]sf]df :yfgLo lgsfosf]

cfly{s ljj/0fdf sf]if ;dfj]z gePsf]n] olsg ul/ ;f] sf]ifsf] d'nsf]if vftfdf ;dfj]z x'g'

kb{5 .




d'Nof+sg ul/ e'QmfgL lbg' kg]{df Ps ljB't lj:tf/ kf]njfkt Ps ;Knfo;{nfO{ kf]n vl/b /

9'jfgL u/]sf] jLn cg';f/sf] pkef]QmfnfO{ ?=#,%),@)).– e'QmfgL ubf{ gfkL lstfj / ;f] cg';f/sf]

h8fg ePsf] b]lvg] ljne/kfO{ ;lxt k|df0f k]z gePsf]n] k]z x'g' kb{5 .


afFwL ;|]:tf cBfjlws u/L /fVg'kg]{ pNn]v 5 . Ps z}lIfs ;+:yfnfO{ lrKn]6L vl/bsf] ? #),))).–

lbPsf]df ;+:yfsf] lhG;L vftfdf bflvnf hgfPsf] k|df0f k]z gePsf]n] bflvnf u/L h8fg u/]sf]


lj?jf vl/bM s[lif ljifosf Ps k|ljlwsn] k]z u/]sf] jLn, e/kfO{sf] cfwf/df ?= @))))).))

lghsf gfFpsf] k]ZsL km5of{}6 u/]sf] b]lvof] . Ps g;{/Ljf6 %)) yfg cfFk / #)) yfg sfutLsf

lj?jf km/s b/sf] ljhs k|of]u ul/ ? @))))).– sf] jLn k]z u/]sf]df lj?jfsf] d"Nodf km/s

kfl/ vl/b u/]sf] 5fgljg u/L vr{ Plsg x'g' kb{5 .


afFwL ;|]:tf cBfjlws u/L /fVg'kg]{ pNn]v 5 . Ps z}lIfs ;+:yfnfO{ sfk]{6 / rs6L vl/b jfkt

? %),))).)) lbPsf]df ;+:yfsf] lhG;L vftfdf bflvnf hgfPsf] k|df0f k]z gePsf]n] bflvnf

u/]sf] k|df0f k]z x'g' kb{5 . ;Ssn jLn e/kfO{ k]z x'g' kb{5 .

5lj;] ufpFljsf; ;ldlt M


ug{sf] nflu ufpF kl/ifbaf6 sfo{qmd 5gf}6 ul/ ?= $),$@,*)%.– sf] sfo{qmd ah]6 :jLs[t

u/]sf]df ;Dk"0f{ sfo{qmd ul/ k|ult u/]sf] / jfF8kmfF8 ;j} vr{ ePsf] k|ult k|ltj]bg k]z ePsf]

5 . 5gf}6 u/]sf] of]hgf Go"gtd ?= !)))).– b]lv clwstd ?= @))))).– ;Ddsf 5gf}6 u/]sf]

b]lvG5 . k|fyldstfsf] cfwf/df 7f]; glthfd'vL of]hgf 5gf}6 ug{ Wofg lbg' kg{] b]lvG5 .


tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . sfof{non] pknJw u/fPsf] k]ZsL

jf+sLsf] ljj/0fdf !) JolQm tyf ;+:yfsf] gfddf /x]sf] ?= @,^#,&)@.– km5\of}{6 x'g af+sL /x]sf]

b]lvPsf]n]] ;dod} km5\of}{6 x'g'kb{5 .

b'O{ sd{rf/LnfO{ >fj0f, c;f]hsf] tnj / rf8kj{ vr{ ?=!*(%*).)) e'QmfgL vr{ n]v]sf]df ?

!@##!.)) a9L vr{ n]v]sf] c;'n x'g' kb{5 .


afFwL ;|]:tf cBfjlws u/L /fVg'kg]{ pNn]v 5 . Ps :jf:Yo ;+:yfnfO{ k"0f{ vf]k sfo{qmd / :jf:Yo

;+:yfsf] nflu kmlg{r/ Joj:yfkg sfo{qmdsf nflu kmlg{r/ vl/b jfkt ? $&,!!%.– lbPsf]df

;fdfg bflvnf hgfPsf] k|df0f k]z gePsf]n] bflvnf u/]sf] k|df0f k]z x'g' kb{5 .


vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . jfnjflnsf nIfLt sfo{qmd nflu ?=

%,$%,@$).– e'QmfgL lbO{ ? $#()&).– sf] dfq ljn ekf{O{ k]z ePsf]n] gk'u ? !)^!&).–

bflvnf x'g' kb{5 . ;fy} a'lemlnPsf] ekf{O{ k]z x'g' kb{5 .

cfly{s ljj/0fM afn ;+/If0f tyf ;Daw{g cIfo sf]if :yfkgf ul/ ? !,^),))).)) / ljkt

Joj:yfkg sf]ifdf ? !))))).– vr{ n]v]sf]df k|:t't cfly{s ljj/0fdf sf]ifsf] /sd ;dfj]z

gePsf]n] olsg ul/ ? @,^),))).– ;f] sf]ifsf] d'nsf]if vftfdf ;dfj]z x'g' kb{5 .

a9L e'QmfgL M kmf]sn k;{g / ljj/0f ;+sng jfkt b'O{ hgfnfO{ ? !)@))).– e'QmfgL ubf{ kmf]sn

k;{g / ljj/0f hDdf u/]sf] k|df0f k]z gePsf]n] s/ ?= !%#)).– s6fO{ cfwf/ j]u/ e'QmfgL

u/]sf] ?*^&)).– c;'n x'g' kb{5 .

gub bflvnfM Ps sd{rf/Ln] l5lkvf]nf k]N6«Ls ;]6lgdf{0fsf] nlu ljut jif{df lnPsf] k]ZsL

km5of{}6 ubf{ gub ?=^)))).)) a]?h' bflvnf u/]sf] 5 .

l/:s' ufFp ljsf; ;ldlt M


ug{sf] nflu ufpF kl/ifbaf6 sfo{qmd 5gf}6 ul/ ?= ^$,)),))).– sf] sfo{qmd ah]6 :jLs[t

u/]sf]df ;Dk"0f{ sfo{qmd ul/ k|ult u/]sf] / jfF8kmfF8 ;j} vr{ ePsf] k|ult k|ltj]bg k]z ePsf]

5 . 5gf}6 u/]sf] of]hgf Go"gtd ?= !))))).– b]lv clwstd ?= #))))).– ;Ddsf 5gf}6

u/]sf] b]lvG5 . k|fyldstfsf] cfwf/df 7f]; glthfd'vL of]hgf 5gf}6 ug{ Wofg lbg' kg{] b]lvG5 .


tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . sfof{non] pknJw u/fPsf] k]ZsL



jf+sLsf] ljj/0f Ps JolQmsf] gfddf /x]sf] ?= %%)).– km5\of}{6 x'g af+sL /x]sf] b]lvPsf]n]] ;dod}


clu|d s/ M cfos/ P]g @)%* cg';f/ eQf e'QmfgLdf !% k|ltztn] x'g] s/ s§f ug'{kb{5 . ?

!$*#).)) e'QmfgL u/]sf]df clu|d s/ ? %(#&.)) s§f ug'{kg]{df s§f gu/]sf]n] bflvnf

x'g'kb{5 .

e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . ufp :t/Lo dlxnf ;ldltnfO{ ?= %)))).–

e'QmfgL lbPsf]df j'lemlng]sf] gfdgfd];L e/kfO{ k]z gu/L Psd'i7 j'lem lnPsf] e/kfO{ /fv]sf]n]

gfdgfd];L e/kfO{ k]z x'g' kb{5 .

Ps k/fdz{ ;]jfnfO{ ?= !@))).– vr{ n]v]sf]df s]Gb|sf] bflvnf u/]sf] / ;f]sf]] n]vfk/LIf0f

u/fPsf] k|ltj]bg k]z gePsf]n] k]z x'g' kb{5 .

tflnd M Ps ;+:yfnfO{ l;nfO{ s6fO{ tflndsf nflu l;nfO{ d]l;g ^ yfg vl/bsf] ?=%$@$).– sf]

e'QmfgL lbPsf] ;f] ;+:yf btf{ ePsf] k|df0f k]z gePsf] vl/b ePsf] bflvnf ePsf] k|df0f k]z

gePsf] ;fy} n]vfk/LIf0f u/fPsf] k|ltj]bg ;d]t k]z gePsf]n] k]z x'g' kb{5 .

lhG;L bflvnf M Ps z}lIfs ;+:yfnfO{ jfnjflnsf nlIft sfo{df kmlg{r/ lgdf{0fsf] ?=@)))).–

e'QmfgL lbPsf]df vl/b u/]sf] 6]j'nx? lhG;L vftfdf bflvnf u/]sf] k|df0f k]z gePsf]n] k]z x'g'

kb{5 .

hUufsf] :jfldTj M Ps ;fdflhs ;+:yfn] !) sfo{qmd ul/ ?= ##%))).– e'QmfgL lbPsf] dWo]

hghftL ejgdf hfgsf] nflu hUuf vl/b ?=%)))).– e'QmfgL lbPsf] b]lvof] . hghftL ejg

hUufsf] :jfldTj :ki6 gx'Fbf hUuf wgLk"hf{ lnPsf] k|df0f k]z u/]sf] 5}g . Ps JolQmn] hUufsf]

d'No ?=%)))).– j'lem lnP|sf]df hUuf /lhi6]zg u/fO{ hUuf wgLk"hf{ k|fKt ePsf] k|df0f k]z


Ps z}lIfs ;+:yfnfO{ jfnjflnsf nlIft sfo{sf] kmlg{r/ lgdf{0fsf] ?=!$)))).– e'QmfgL lbbf k]z

u/]sf jLn e/kfO{ ;j} gj'lemg] kmf]6f]skL x'Fbf ;Ssn jLn e/kfO{ / vr{sf] k|df0f k]z x'g' kb{5 .

k|fljlws gfkLM ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod (& -^_ cg';f/ k|fljlws d'Nof+sg

ul/ ;f] sf] cfwf/df ;Demf}tfdf pNn]v eP adf]lhd pkef]Qmfsf] c+z ;d]t ;dfj]z ul/

ljne/kfO{ k]z eP eP adf]lhd e'QmfgL lbg' kg]{ Ps vfg]kflg of]hgfsf] nflu Ps ;Knfo;{af6

pRr rfksf] kfO{k !^#) dL6/ vl/b u/]sf] jLn cg';f/sf] pkef]Qmf ;ldltnfO{ ?=!,@#,&@%.–

e'QmfgL ubf{ gfkL / ;f] cg';f/sf] h8fg ePsf] b]lvg] ljne/kfO{ k]z gePsf]n] k]z x'g' kb{5 .

dov' ufFp ljsf; ;ldlt M

k]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] k]ZsL

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . ut ljutsf] k]ZsL ?= #$*%).– / of]

jif{sf] Ps JolQmsf] k]ZsL ?=^!^,#%(.– ;d]t ?= ^%!@)(.– afFsL c;"n km5of}{6 x'g' kb{5 .


d'Nof+sg ul/ e'QmfgL lbg' kg]{ Ps vfg]kflg of]hgfsf] nflu Ps ;Knfo;{af6 pRr rfksf] kfO{k

!^#) dL6/ vl/b u/]sf] jLn cg';f/sf] pkef]QmfnfO{ ?=!,@#,&@%.– e'QmfgL ubf{ gfkL / ;f]

cg';f/sf] h8fg ePsf] b]lvg] ljne/kfO{ k]z gePsf]n] k]z x'g' kb{5 .

;fdflhs k/LIf0f M ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod (& -^_df nfeu|fxL ;d'bfon]

x/]s ls:tfsf] sfdsf] k|fljlws d'Nofsg, aLn, e/kfO{ / vr{ k|dfl0ft ug]{ cGo sfuhft

;d'bfosf] a}7saf6 cg'df]bg u/fO{ ;DalGwt ;fj{hlgs lgsfodf k]z ug'{kg]{ pNn]v 5 . b'O{

df]6/ af6f] pkef]Qmf ;ldltsf] lgdf{0f sfo{sf] ?=(,*),%)).–k]ZsL km5of{}6 ul/ e'QmfgL lbPsf]df

sfdsf] k|ljlws d"Nofsg / 8f]/ xflh/ k]z ePtfklg a}7saf6 vr{ cg'df]bg ePsf] k|df0f k]z

gePsfn] ;fdflhs k/LIf0f k]z x'g' kb{5 .

a9L e'QmfgL M ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod (& -^_ cg';f/ k|fljlws gfkL ul/

;f]sf] cfwf/df ;Demf}tfdf pNn]v eP adf]lhd pkef]Qmfsf] c+z ;d]t ;dfj]z ul/ ljne/kfO{

k]z eP eP adf]lhd e'QmfgL lbg' kg]{df df ;8s lgdf{0f sfo{sf] pkef]QmfnfO{ ?= $,$%,))).–

e'QmfgL lbbf pkef]Qmfsf] c+zbfg gs6fO{ / gflk lstfj eGbf ? %@*).– a9L e'QmfgL lbPsf]

c;'n x'g'kb{5 .


vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . Ps :jf:Yo lgsfosf h:tfkftf vl/b ug{

?= ^^))).– e'QmfgL lbO{ vr{ n]Vbf ;Demf}tf eGbf a9L ? @@&%).– vr{ u/]sf]n] gk'u c;'n x'g'

kb{5 .



clu|d s/ M cfos/ P]g @)%* cg';f/ eQf e'QmfgLdf !% k|ltztn] x'g] s/ s§f ug'{kg]{ Ps

n]vfk/LIfsnfO{ n]vfk/LIf0f z'Ns ? @%))).– e'QmfgL u/]sf]df !% k|ltzt s/ ? @$)).– s§f

gu/]sf]n] c;"n u/L bflvnf x'g'kb{5 .

ljn e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . Ps s[lif lgsfosf nflu kf7fkf7L vl/b

ug{ ?= &())).– e'QmfgL lbO{ vr{ n]Vbf ;Demf}tf / k]z ePsf] ljn ekf{O{ eGbf a9L ? !@))).–

e'QmfgL u/]sf]n] a9L c;'n x'g' kb{5 . ljtl/t kf7fkf7Lsf] l:ylt cg'udg k|ltj]bg k]z x'g'

kb{5 .

a9L e'QmfgL M ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod (& -^_ cg';f/ k|fljlws gfkL u/L

;f]sf] cfwf/df ;Demf}tfdf pNn]v eP adf]lhd pkef]Qmfsf] c+zbfg ;d]t ;dfj]z u/L ljne/kfO{

k]z eP adf]lhd e'QmfgL lbg' kg]{df df ;8s lgdf{0f sfo{sf] pkef]QmfnfO{ ?= $,$%,))).–

e'QmfgL lbbf pkef]Qmfsf] c+zbfg gs6fO{ / gflk lstfjeGbf ? %@*).– a9L e'QmfgL lbPsf] c;'n

x'g'kb{5 .


d'Nof+sg ul/ e'QmfgL lbg' kg]{df Ps vfg]kfgL of]hgfsf] nflu jLn cg';f/sf] pkef]QmfnfO{ ?

%*,!)).– e'QmfgL ubf{ k|fljlws gfkL lstfj / ;f] cg';f/sf] sfo{ ePsf] b]lvg] k|df0f k]z


ljnekf{O{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . k'0f{ ;/;kmfO{ j8f jgfpg] vfgf, vfhf,

lrof v'jfPsf] Psd'i6 ?=!^))).– j'lemlnP eGg] Joxf]/fsf ( j6f e/kfO{af6 ?=!$$))).– vr{

n]Vbf ;xeflusf] pkl:yt ;lxt sfo{ u/]sf] v'Ng] xflh/L / ljne/kfO{ k]z gePsf]df k]z x'g'

kb{5 .

gub bflvnfM ljut jif{sf] afFsL gub Ps sd{rf/Ln] xjfO{ d}bfg ;j{]If0f jfkt lnPsf] ?=

%)))).– ;DjlGwt :yfgLo ;~rLt sf]if bflvnf u/]sf] cfwf/df k]ZsL km5of}{6 u/]sf] 5 .

a]?h' l:ylt

of] jif{ n]vfk/LIf0fjf6 ?=! s/f]8 %( nfv && xhf/ a]?h' dWo] c;'n ug'{kg]{ ?=$ nfv %) xhf/,

lgoldt ug'{kg]{ ? ! s/f]8 #) nfv !% xhf/ / k]ZsL afFsL ? @% nfv !@ xhf/ a]?h' af+sL /x]sf] 5 .



rf}b08Lu9L gu/kflnsf


ut jif{sf]] ?=#( nfv ! xhf/ o; jif{sf] cfo ?=!$ s/f]8 #% nfv !& xhf/ ;d]t ?=!$ s/f]8

&$ nfv !* xhf/ cfo u/L ?=!! s/f]8 % nfv %* xhf/ vr{ u/L ?=# s/f]8 ^( nfv ^) xhf/ df}Hbft

/x]sf] 5 . ;f] sf/f]af/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo 5g\ M

n]vfk/LIf0fsf] k|ltj]bg M gu/sfo{kflnsfsf] ut jif{sf] ? #( nfv ! xhf/ of] jif{sf] cfo ?= !$

s/f]8 #% nfv !& xhf/ ;d]t ?= !! s/f]8 % nfv %* xhf/ vr{ u/L ?= # s/f]8 ^* nfv ^!

xhf/ df}Hbft /x]sf] 5 . ;f] sf/f]jf/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo 5gM—

nIo tyf k|ultM cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod @% adf]lhd cg';"rL @ sf] 9fFrfdf

jflif{s k|ult k|ltj]bg tof/ ug'{ kg]{df of] jif{ ljleGg nlIft sfo{qmdx?, k|j4{gfTds sfo{qmd /

k"jf{wf/ lgdf{0f gu/kl/ifbaf6 :jLs[t sfo{qmd dWo] gbL lgoGq0f sfnLvf]nf / xflQ;f/ 6f]ndf

Ogf/ lgdf{0f ug]{ @ j6f sfof{qmd ;+rfng gePsf k|ltj]bg k]z ePsf] 5 . k|fydLstfsf cfwf/df

cTofjZos 7flgPsf cfof]hgf÷sfo{qmd dfq 5gf]6 ul/ cfjZos dfqfdf ah]6 Joj:yf ul/

sfof{Gjog ug'{ kg]{ b]lvG5 .


tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . k|:t't k]ZsL jf+sLsf] ljj/0f @# ;+:yf

tyf JolQmsf] gfddf /x]sf] k]ZsL ?= !&,#$,$)).– km5\of}{6 x'g af+sL /x]sf] b]lvPsf]n]] ;dod}


sd{rf/L sNof0fsf]if M sNof0fsf]ifsf]]] ?=#(**^.– sd{rf/Lsf] vftfdf bflvnf ePsf] gb]lvPsf]n]

pQm sNof0fsf]if vftfdf bflvnf x'g'kb{5 .

bflvnf M ;fljs :yfgLo lgsfosf] vftfdf d}Hbft /x]sf] ?=!@,&^,^$#.– d'n vftfdf bflvnf

gu/]sf]n] bflvnf ug'{kb{5 .

clu|d s/ M cfos/ P]g, @)%* sf] bkmf ()-$_ df clu|d cfos/ s§L ul/Psf] /sd dlxgf

e'Qmfg ePsf] @% lbgleq bflvnf ug'{kg]{ Joj:yf 5 . ljleGg e'QmfgLdf ul/Psf] clu|d s/ s§L

?= !))^%&.– bflvnf gu/]sf]n] bflvnf u/]sf] k|df0f k]z ug'{kb{5 .

k/fdz{ ;]jf M ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod !@ df jt{dfg hgzlQmaf6 x'g g;Sg]

sfo{dfq k/fdz{ ;]jfjf6 v'nf ?kdf cfzo kq dfu ul/ jf ;+lIfKt ;"rL tof/ u/L k/fdz{ ;]jf

lng ;Sg] Joj:yf 5 . nfut cg'dfg / k/fdz{bftfsf] ;"lrs[t ;d]t gu/L :yfgLo tx ;DjlGw

sfo{ljlw tof/ ug{ ? !%))))).– / * k|s[ltsf ljleGg sfo{x? k/fdz{ dfk{mt u/fO{ ?

#!,!&,!&&.– ;d]t ? $^,!&,!&&.– vr{ n]v]sf] lgoldt gb]lvPsf]n] sfg"gdf Joj:yf adf]lhd

k/fdz{ dfk{mt sfo{ u/fpg' kb{5 .

s/ jLhs M d'No clej[l4s/ lgodfjnL @)%# cg';f/ tf]lsPsf] 9fFrfdf s/ jLhs k]z

gePsf]df ;DaGwLt cfGt/Ls /fhZj sfof{nodf d'No clej[l4 s/ ;dfof]hg u/]sf] k|df0f k]z

x'g' kg]{ Joj:yf 5 . * cfk"lt{stf{nfO{ k/fdz{ ;]jf jfkt d'No clej[l4 s/ ? #,%*,^!%.– ;d]t

? @&,%*,%&&.– s/ ljhs g+= / 5fk j]u/sf] s/ jLhs k]z ul/ vr{ ePsf]n] ;DaGwLt cfGt/Ls

/fhZj sfof{nodf d'No clej[l4 s/ ;dfof]hg u/]sf] k|df0f k]z x'g' kb{5 .

cfly{s ;xof]uM :yfgLo lgsfo cfly{s ljlgodfjnLdf cfly{s ;xof]u lbg] Joj:yf gePklg

df}nf]k'hfdf $ JolQm tyf lgsfonfO{ cg'bfg ?= %*,))).– vr{ n]v]sf] b]lvof] . df}nf]k'hfsf] nflu

;DalGwt lgsfodf klg jh]6 Joj:yf x'g] x'bf ljifout sfof{nonfO{ ;fdfGo cfly{s ;xof]u ug]{

of] vr{nfO{ lgoGq0f ug{' kb{5 .


vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . Ps sd{rf/LnfO{ ?= !#))).– vr{ n]Vbf

?=&%*) sf] dfq ljn e/kfO{ k]z u/]sf]n] gk'u ?=%$@).– c;'n x'g' kb{5

yk eQf M sfo{/t s'g} sd{rf/Ln] g]kfnsf] k|rlnt P]g adf]lhd tna eQf bfjL ug'{ kg]{ Joj:yf

5 . lg0f{o ug{ kfpFg] clwsf/ j]u/ kl/ifb ;+rfng vr{ jfkt vfOkfO{ cfPsf] !) lbgsf]] tna

e'QmfgL lbg] lg0f{o u/L ?= !)#,$!&.– vr{ n]v]sf]n] c;"n x'g' kb{5 .

clu|d s/ M cfos/ P]g @)%* df yk ;'ljwfdf !% k|ltztn] clu|d s/ s§f ug'{kg]{ Joj:yf 5 .

!) lbgsf]] yk eQf jfkt ?= !)#,$!&.– e'QmfgL lb+bf !% k|ltztn] x'g] ?=!%%!#.– s/ s6\6f

u/]/ e'QmfgL lbg' kg]{df ! k|ltzt n] x'g] ?= !)#$.– dfq s6\6f u/L e'QmfgL lbPsf]n] gk'u clu|d

s/ ?=!$$&(.– c;"n xg' kb{5 .


vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . Ps ldl8ofn] kqsfl/tf tflnd k|bfg



ug'{kg]{df sfof{no Joj:yfkg cled'lvs/0f tflnd ;+rfng ul/ ?=!))))).– e'QmfgL clgoldt

b]lvg'sf ;fy}] ;f] sfo{df u/]sf] vr{sf] e/kfO{ e'QmfgL lbPsf]n] tflnd ;+rfng ePsf] b]lvg] k|df0f

k]z x'g' kb{5 .

vr{sf] dfkb08 M cy{ dGqfno sfo{ ;~rfng lgb]{lzsf, @)&) sf] a'+bf g+=&=!=!% df ;j} k|sf/sf

tflnd, uf]i7L, ;]ldgf/, sfo{zfnf ;~rfng ug'[ k/]df cy{ dGqfnoaf6 :jLs[t b/df e'QmfgL

ug'{kg]{ Joj:yf 5 .

;fdflhs tyf jftj/0fLo ljsf;sf nflu Ps ;+:yfnfO{ :d[tL j[If sfo{qmd ;DkGg u/]sf] hgfO{

?=@,(%,))).– e'\QmfgL ubf{ ;xeflu pkl:ylt ;lxt ;doj4 sfo{qmd ;~rfng ePsf] k'i6ofO

x'g] cfwf/ k]z ePg . lj1 k|lzIfs eQf ? #%))).–, ;xhstf{ ?=@)))).–, oftfot vr{ egL

?=%)))).–, k|lzIfs ?=!%))).–, Dofk l8hfOg u/]sf] ?=%)))).–, ljiout lgsfosf]

sd{rf/LnfO{ eQf ? ()))).– ;d]t ?= @^)))).– vr{ n]v]sf]df gD;{ eGbf a9L b/n] eQf lbg

kfpg] cfwf/ k|d0f k]z x'g' kb{5 .

;fj{hgLs ;'g'jfO{sf] ?=$%,))).– vr{ n]Vbf ;xhstf{ kl/>lds jfkt Ps JolQmnfO{ ?

!$,))).– lbPsf] b]lvof] . Ps lbgsf] j9Ldf ? #,))).– lbg' kg]{df j9L e'QfgL ePsf] ?

!!,))).– c;'n x'g' kb{5 .

;fdflhs kl/If0f u/L Ps cfk"lt{stf{nfO{ ? !,%),))).– e'QfgL lbbf k]z uPsf] ljn e/kfO{df

;xhstf{sf] eQf ? ^),))).– vfgf / jf; #),))).– oftfoft ^))).– u/L ? (^,))).–, vfgf

vfhfsf] aLn cg';f/sf] ? !%,))).– / cfd e]nf b'O{ k6s u/fPsf] elg *%)).– vr{ u/]sf]df

;f] cg';f/ e'QmfgL kfpg] gD;{ / ;fdflhs kl/If0f k|ltj]bg k]z x'g' kb{5 .

e'QfgL afFsL M kfgLkf]v/L lgdf{0fsf] ?= @,&%,!%!.– vr{ dWo] utsf] k]ZsL ? !,)),))).– k5of}{6

u/L e'QfgL lbg afFsLsf] ljj/0f g/fvL ?= !,@!,*$(.– vr{ n]v]sf] clgoldt b]lvof]

;f]e}m vl/b M ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@# df ljn ljhssf] e'QmfgL ubf{

;Ssn ljhs lng' kg]{ Joj:yf 5 . ;f]nf/ h8fgsf] ?=$,(%,))).– cfGtl/s clVtof/L dfkm{t

Ps sd{rf/L af6 ;f]e}m vl/b / h8fg ul/ vr{ u/]sf] lgoldt b]lvPg .

k|f]T;fxg eQf M sfo{/t s'g} sd{rf/Ln] g]kfnsf] k|rlnt P]g adf]lhd tna eQf bfjL ug'{ kg]{

Joj:yf 5 . Psn af]8{ lg0f{osf] cfwf/df k|f]T;fxfg eQf elg dlxgfsf] vfO{kfO{ cfPsf] tnj ?

#^())).– e'QfgL lbPsf] b]lvof] . Psn jf]8{af6 k|f]T;fxg eQf e'QmfgL ug]{ cfwf/ eP k]z x'g'

kb{5 .

sfo{ ;DkGgM ;fj{hflgs vl/b lgodfjnL, @)^$ sf] lgod !@! / !@% adf]lhd lgdf{0f sfo{

;DkGg u/fpg' kb{5 . ;8s sfnf]kq] ug]{ sfo{ ? (@,@(,!@).– d'=c= s/ afx]s sf] nfut cg'df

:jLs[t ul/ af]nkq cfJxfg ubf{ kg{ cfPsf] af]nkq dWo] 36L ? (!,@),$%&.– sjf]n ug]{ Ps

lgdf{0f;]jf;+u @)&$.#.@) df sfo{;DkGg ul/;Sg' kg]{ u/L @)&$.#.^ df ;Demf}tf ePsf]df Ps

lgdf{0f ;]jfnfO{ k|yd aLn ? !&,!!,$@%.– e'QfgL lbPsf]df lgdf{0f sfo{sf] sfd ;DkGg ePsf]

5}g . Dofb yk ;d]t k]z gePsf]df ;dod} sfo{ ;DkGg ug{ tfs]tf ul/g' kb{5 .

s/ jLhs M d'No clej[l4s/ lgodfjnL @)%# cg';f/ tf]lsPsf] 9fFrfdf s/ jLhs k]z

gePsf]df ;DaGwLt cfGt/Ls /fhZj sfof{nodf d'No clej[l4 s/ ;dfof]hg u/]sf] k|df0f k]z

x'g' kg]{ jLhs lk|G6 geO{ 5fk nufPsf] d'No clej[l4 s/ ? !,@&,*^#.– ;d]t ? !&!!$@%.–

s/ jLhs k]z ePsf]n] ;DaGwLt cfGt/Ls /fhZj sfof{nodf d'No clej[l4 s/ ;dfof]hg u/]sf]


e|d0f eQf M Ps sd{rf/L ldr}{ofjf6 ;?jf eO{ cfpbfsf] kl/jf/ ;lxt % ;b:o ;d]t ^ hgfsf]

b}=e|=eQf ? !%(*).– e'QfgL lbbf ldr}{of af6 @–# 306fsf] ;dodf a]N6f/ cfO{k'Ug]df ufO{3f6

af; a;L @ lbgdf cO{k'u]sf] b]vfO{ ? *%*).– a9L e'QfgL ePsf]n] c;'n x'g'kb{5 / /dfgf x'g]

lgsfoaf6 ;?jf e|d0f vr{ glnPsf] k|df0f k]z x'g'kb{5 .

;"rgf k|;f/ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . Ps ldl8ofnfO{ kqklqsf / /]l8of] ;"rgf

k|;f/ u/]sf] ? !,$%,%)).– e'QmfgL lbPsf] b]lvof] . pQm Ph];Ln] klqsf / /]l8of] k|rf/ k|;f/

u/]sf] xf] :ki6 k|df0f sfuhft gePsf]n] ;"rgf k|rf/ k|;f/ ubf{{ ;f]em} klqsf / /]l8of]nfO{ cfb]z

lbP/ k|rf/ ug]{ Joj:yf ug'{ kb{5 / pQm vr{sf] k|df0f k]z x'g'kb{5 .

:jLs[t sfo{qmdM :jLs[t sfo{qmd a]u/ kf]v/Ldf df6f] vGg] sfd !#!)M$) 3g dL6/ u/]sf] gflk

d"Nofsg k]z u/L a[Iff/f]k0fsf] ?= !,#%,%*^.– e'QmfgL ubf{ pkef]Qmf u7g u/]sf] k|df0f k]z u/]sf]

5}g . Pp6f sfd ug]{ egL cs}{ sfd u/L] e'QmfgL lbPsf] lgoldt b]lvb}g .



rf}b08L ufFp ljsf; ;ldlt M


jflif{s k|ult k|ltj]bg tof/ ug'{ kg]{df tof/ u/]sf] gb]vLPsf]n] sfo{qmd jf/] Plsg ug]{ cfwf/

ePg . lgod jdf]lhd k|utL k|ltj]bg tof/ ug'{kb{5 .

k]ZsLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ -!_ df k]ZsL ;DaGwL

Joj:yf 5 . ut ljutsf] ? !!@)&).– /x]sf]df xfn ;Dd km5of{}6 ePsf] 5}g . o; jif{ & hgfsf]

gfddf ? !,)%,%)).– afFsL /x]sf]n] utsf] ;d]t ?= @!&%&).– ;dod} c;'n km5of{}6 x'g'kb{5 .

gub df}Hbft M cfo–Joo ljj/0fdf ? @$%%.– gub df}Hbft /x]sf]df gub lhDd]j/L olsg u/L]

d'nsf]if vftfdf bflvnf x'g' kb{5 .

lhG;L bflvnf – cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod $& -!_ df lhG;L ;fdfg cfDbfgL

afFwL ;|]:tf cBfjlws u/L /fVg'kg]{ pNn]v 5 . jftfj/0f d}qL emf]nf ^)) yfg vl/b u/]sf]

aLnsf] ? $@)).– e'QfgL lnPsf]df lhG;L vftfdf cfDbfgL afFw]sf] gb]lvPsf] / s;}nfO{ a'emfPsf]

k|df0f ;d]t gb]vLPsf]n] pQm /sd lghaf6 c;'n ug'{kg]{ kb{5 .

b}lgs e|d0f eQf M Ps sd{rf/LnfO{ Ps ;~rf/ lgsfo of] lgsfosf] ejgd} /x]sf] cj:yfdf $

lbg lr¶L /lhi6«L ug{ ;b/d'sfd uPsf] egL ? %^)).– b]lgs e|d0f eQf e'QfgL lbPsf] b]lvof] .

;~rf/ lgsfosf] Pp6} ejgdf / a]N6f/df ;d]t /x]sf] cj:yfdf ;b/d'sfd /lhi6«L ug{ hfg'kg]{

sf/0f geO{ e'QfgL c;'n x'g' kb{5 .

lj1fkg 5kfO M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{

ubf{ vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . z'e sfdgf lj1fkg 5kfO{ u/]sf] hgfO{

? %))).– e'QfgL lbPsf]df klqsfsf] z'esfdgf lj1fkg 5fkO{sf] :ki6 ?kdf klqsf ;d]t k]z

ePg . g]kfn ;/sf/n] ;/sf/L :t/af6 s'g} z"esfdgf 5kfO{ ug{ gkfpg] / 5kfO{Psf] kfO{Pdf

5kfpg cfb]z lbg]jf6 c;'n ug]{ lg0f{o u/]sf] x'bfF ? %))).)) c;'n x'g' kb{5 .

lan ekf{O{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . Ps sd{rf/Ln] ljleGg ljn e/kfO{ ;+nUg

/flv ? %^,@)) e'QmfgL lnPsf]df b]xfo cg';f/ ePsf] b]lvof] .

Ps sd{rf/L ;ldIff a}7s ePs} lbg 5nkmndf efu lnP/ kms{g ;Sg] cj:yf /x]sf]df / ;dLIff

5nkmn gv'nfO{ ;dLIff 5nkmndf efu lng ;b/d'sfd uPsf] hgfO{ %=% lbgsf] b}=e|=e= ?

**)).– e'QfgL u/]sf]df ;b/d'sfd ! lbg hfg, ! lbg 5nkmndf efu lng / Ps lbg kms{g]

u/L # lbg eGbf a9L nfUg] gb]lvPsfn] nfUg] eGbf ? $*)).–a9L e'QfgL lnPsf] b]lvPsf]n] c;'n

x'g' kb{5 .

ldlt @)&#.$.!) b]vL @)&#.$.!% ;Dd ;b/d'sfd uPsf]df @)&#.$.& ut] Ps ls/fgf k;n

ufO{3f6 af6 !)) yfg /]8a'n / kfgL lsgL ? (&@).– e'QfgL lbPsf] cfwf/ j]u/ /sd lghaf6

c;'n x'g'kb{5 .

Ps rfnsn] ? !),))).– a'lemlnP eGg] Joxf]/fsf] e/kfO{ ;+nUg u/L ? !),))).– vr{ n]Vbf

hLk rfnsnfO{ k|of]hg :ki6 gu/L cgfjZos ?kdf cfwf/ k|df0f j]u/ ? !),))).– vr{ n]v]sf]

c;'n x'gkb{5 .

lan ekf{O{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . ;fj{hlgs ;'g'jfO{ tyf ;';f;g kf/bzL{tfdf

? @%))).– n]v]sf] 5 . o; ;DaGwdf b]lvPsf Joxf]/fx? b]xfo cg';f/ 5g\ .

Ps sd{rf/Ln] ;xhLs/0f, oftfoft, ;+rf/, Jofg/ :6]zg/L k|lta]bg tof/L, ;xof]uL /

;xhstf{sf] vfgf / af; ;d]t ? !%,))).– df sfo{ ug]{ u/L k|:tfj k]z u/]sf]df 8fo/L, snd,

/lhi6/ cflbsf] !),))).– sf] dfq aLn k]z u/]sf]n] aLn e/kfO{ g/fvL ? %,))).– vr{ n]v]sf]n]

c;'n x'g'kb{5 .

;fj{hlgs ;'g'jfO{ sfo{qmd pkl:yt :ki6 sfo{qmdsf] :yfg ;lxt p7]sf] ljifoa:t' / u/]sf] lg0f{o

k|ltj]bg tof/L u/]/ k]z u/]sf] ;d]t gb]lvPsf]n] ?=!),))).– vr{nfO{ k'i6\ofO{ ug]{ cfwf/ k]z

x'g'kb{5 .

ljn ekf{O{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . Ps sd{rf/Ln] ljleGg aLnx? ;+nUg /flv

? %^))). e'QfgL lnPsf]df b]xfo adf]lhd ePsf] b]lvof] .

nf}sf, af]8L, s/]nf, v';f{gL, 6df6/ cflbsf] ljp vl/b aLnsf] ? !!%)).– e'QmfgL lnPsf]df

sfo{qmd :ki6 gu/L sfo{s|d / vl/b u/]sf] ljp s[ifsnfO{ a'emfPsf] k|df0f ;d]t k]z gePsfn]

k]z x'g' kb{5 .



8f]/Dof6 % dL6/ ? ^@%).– / clkm; lro/ ! yfg ;d]t ?=&%)).– df vl/b u/]sf] aLn

?=!#,&%).– e'QfgL lnPsf]df ;fdfgsf] ljj/0fdf pQm ;fdfg gb]lvPsf]n] ;fdfg bflvnf u/]sf]


9'jfgL M cfos/ P]g @)%* cg';f/ !) k|ltztn] x'g] 9'jfgL s/ stf ug'{kg]{df ;f]nf/ ;]6

;b/d'sfdaf6 9'jfgL u/]/ nu]sf] ef8f ? ())).– vr{ ubf{ ?=()).–s/ stf gu/]sf]n] 9'jfgL

s/ s§fu/L bflvnf x'g' kb{5 .


afFwL ;|]:tf cBfjlws u/L /fVg'kg]{ pNn]v 5 . clkm; 6]j'n ! yfg / clkm; s';L{ ! yfg vl/b

u/]sf] aLn cg';f/ ? !%))).– e'QfgL lnPsf]df cQm ;fdfgx? lhG;L vftfdf bflvnf u/]sf]

gb]lvPsfn] lhG;L cfDbfgL hgfPsf] k|df0f k]z x'g'kb{5 .

;fdflhs k/LIf0f M ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod (& -^_df pkef]Qf ;ldlt jf

nfeu|fxL ;d'bfon] x/]s ls:tfsf] sfdsf] k|fljlws d'Nofsg, aLn, e/kfO{ / vr{ k|dfl0ft ug]{

cGo sfuhft To:tf] ;ldlt jf ;d'bfosf] a}7saf6 cg'df]bg u/fO{ ;DalGwt ;fj{hlgs lgsfodf

k]z ug'{kg]{ pNn]v 5 . b'O{ df]6/ af6f] pkef]Qmf ;ldltsf] lgdf{0f sfo{sf] ?= @,(%,))).–k]ZsL

km5of{}6 tyf e'QmfgL lbPsf]df sfdsf] k|ljlws d"Nofsg / 8f]/ xflh/ k]z ePtfklg ;ldlt

a}7saf6 cg'df]bg ePsf] k|df0f k]z gePsf]df ;fdflhs k/LIf0f k]z x'g' kb{5 .

clu|d s/ M cfos/ P]g @)%* cg';f/ eQf e'QmfgLdf !% k|ltztn] x'g] s/ s§f ug'{kg]{df Ps

n]vfk/LIfsnfO{ b}=e|=eQf ? &))).– ;d]t n]vfk/LIf0f z'Ns d;nGb cflb egL Psd':6

?=@),))). e'QfgL ubf{ clu|d s/ ? !(%).– s§f u/L e'QmfgL lbg' kg]{df s§f gu/L e'QmfgL

lbPsf]n] lghaf6 c;'n x'g'kb{5 .

;fdflhs k/LIf0f M ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod (& -^_ df pkef]Qmf ;ldlt jf

nfeu|fxL ;d'bfon] x/]s ls:tfsf] sfdsf] k|fljlws d'Nof+sg, aLn, e/kfO{ / vr{ k|dfl0ft ug]{

cGo sfuhft To:tf] ;ldlt jf ;d'bfosf] a}7saf6 cg'df]bg u/fO{ ;DalGwt ;fj{hlgs lgsfodf

k]z ug'{kg]{ pNn]v 5 . Ps df]6/af6f] dd{t tyf hghftL sfo{qmdsf] pkef]Qmf ;ldltnfO{ e'QfgL

lbO{ ? #*),))). vr{ n]v]sf]df df]6/af6f] lgdf{0fsf] gfkL d"Nof+sg ? @(*)*).– k]z ePsf]df

;Demf}tfdf ? @,#%,))). Joxf]g]{ pNn]v eP adf]lhd e'QmfgL ubf{ ;ldlt jf ;d'bfosf] a}7saf6

cg'df]bg u/fOPsf] k|df0f k]z gePsf]n] k]z x'g' kb{5 .

? #*),))).– vr{ ubf{ ;8s lgdf{0fsf] ? @,#%))). s6fp+bf hghftLsf] ?= !$%))).– af6

b]lvPsf Joxf]/fx? b]xfo cg';f/ 5g\ M

lhG;L cfDbfgL M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod $& -!_ df lhG;L ;fdfg cfDbfgL

afFwL ;|]:tf cBfjlws u/L /fVg'kg]{ pNn]v 5 . 6]jn !, s';L{–$ / :6Ln b/fh @, vl/bsf] ?

$)))). vr{ ubf{ lhG;L vftfdf cfDbfgL u/]sf] gb]lvPsf]n] bflvnf k|df0f k]z x'g' kb{5 .

sfo{s|d j]u/sf] vr{ M rf}b08Lu9L ;fKtflxsnfO{ ;xof]u egL ? &))).– / z'esfdgf lj1fkg ?

&))).– ;d]t ? !$))).– vr{ n]v]sf]df hghftLsf] sfo{qmd ;+rfng ug{ nu]sf] /sdaf6

kqLsfnfO{ ;xof]u / z'esfdgf lj1fkg egL lj1fkg g5flksg To:tf] vr{ n]Vg] gldNg] x'Fbf

sfo{s|d j]u/sf] vr{ c;'n x'g'kb{5 .


vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . 9f]n agfPsf], ;fs]nf ;DjlGw k|lzIf0f, gfr

cfof]hs ;ldlt vfgf vr{sf] ? %@&%).– vr{ n]Vbf ;ldltsf] vftfdf bflvnf ePsf] k|df0f

gePsf], k|lzzfyL{ pkl:ytL / k|lzIf0fsf] lbg ;d]t gv'n]sf, gfrsf ;xefuL vfgfsf] xflh/L /

aLn gePsf nufotsf ljne/kfO{ k]z gePsf]df k]z x'g' kb{5 .

a9L vr{ M ;f] vr{ ? !)^&%).– / vfgf tyf vfhfsf] ? !&,@%).– ;d]t ? !@$,))).– sf

vr{sf aLn e/kfO{ k]z ePsf]df of] sfo{qmdf ? !$%))).– vr{ n]v]sf]n] aLn e/kfO{ eGbf a9L

vr{ n]v]sf] ? @!,))).– c;'n x'g'kb{5 .

k|fljlws d'NoªsgM ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod (& -^_ adf]lhd k|fljlws

d'Noªsg k]z ug'{kg]{df Ps vfg]kfgL s'jf dd{t jfkt pkef]Qf ;ldltnfO{ ? $)(%).– e'QmfgL

u/]sf]df k|fljlws d'Nof+sg a]u/ ?=$),(%).–e'QfgL lbPsf]n] pQm k|df0f k]z ug'{ kb{5 .

a9L e'QmfgL M Ps vfg]kfgL of]hgfnfO{ ? #,#),!@%.– e'QfgL lbPsf] sfdsf] gflk ? #,@&,)@@.–

dfq ePsf]df a9L e'QfgL lbPsf] /sd ? #!)#.– c;'n x'g'kb{5 .

cfos/ Pg= @)%* adf]lhd !=% k|ltzt clu|d s/ stf ug'{kg]{df vfg]kfgL of]hgsf nflu ;dfg

vl/bsf] ?= !))^%^.– e'QmfgLdf clu|d s/ ?=!%!).– stf gu/]sf]n] c;'n ul/ bflvnf x'g'

kb{5 .



;'Gb/k'/ ufpFljsf; ;ldlt M


jflif{s k|ult k|ltj]bg tof/ ug'{ kg]{df of] lgsfon] nlIft k|j4{wfTds / k"jf{wf/ h:tf sfo{qmd

u/L kl/ifbjf6 sfo{qmd 5gf}6 / ah]6 Joj:yf u/]sf]df cg';"rL @ sf] 9fFrfdf jflif{s k|ult

k|ltj]bg tof/ gu/]sf]n] nIo cg';f/ k|ult eP gePsf] le8fO{ xg]{ cfwf/ ePg . lgodfg'zf/

k|ult k|ltj]b tof/ ug'{ kb{5 .

k]ZsL afFsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf]

k]ZsL tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . ut ljut jif{sf] b'O{ hgfsf]

gfdsf] ? *%,))).– afFsL /x]sf]df ;dod} c;'n km5of}{6 x'g' kb{5 .


vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . v'nf lb;fd'Qm sfo{qmdsf] k]ZsL ?

!,(@,))).– km5of}{6 u/]sf]df sfo{sf] gflk ? !,&),(*(.– sf] k]z ePsf]n] a9L k]ZsL km5of{}6

u/]sf] dWo] gk'u ? @!)!!.– bflvnf x'g'kb{5 .

af6f] vr { M cfly{s sfoljlw @)^$ sf] ldodx? -#_ / -&_ df vr{sf aLn e/kfO{ / k|df0f

sfuhftx? ;lxtsf] n]vf /fVg' kg]{ Joj:yf 5 . Onfsf uf]i7Lsf] vr{ ? #$,))).– vr{ n]v]sf]df

vfgf vfhf / :6]zg/Lsf aLn tyf uf8L ef8f ? @%,#)).– vr{ n]v]sf afx]s lgsfosf hgzlQm

/ bnsf k|ltlglw ;d]t !$ hgfnfO{ af6f] vr{ k|ltJolQm ? ^)) sf b/n] ? *$)).– e'QfgL

lbPsf] b]lvof] . vfgf vfhf v'jfPsf] / hfg] cfpg] uf8L ;'ljwf ePsf] l:yltdf k'gM af6f] vr{

egL e'QmfgL lbg ldNg] cfwf/ k]z x'g'kb{5 .


vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . Ps k|f=ln=n] !^ 3/df uf]j/ UofF; KnfG6

agfPsf] h8fg u/L ? %))).– b/n] ? *)))).– e'QfgL lbPsf]df pkef]Qmfn] Joxf]g]{ /sd

v'nfPsf] 5}g, 3/wgLn] h8fg gePsf] hgfp gu/]sf] l:ytLdf lgdf{0f ubf{ nfu]sf] vr{sf ljn

e/kfO{x? ;d]t k]z gePsf]n] k]z x'g' kb{5 .

clu|d s/ M cfos/ P]g @)%* cg';f/ eQf e'QmfgLdf !% k|ltztn] x'g] s/ s§f ug'{kg]{df

k|ljlws ;]jf lbP jfkt Ps k|fljlwsnfO{ ? ^),))).– kfl/>flds pknAw u/fPsf]df !%

k|ltztn] x'g] s/ ? ())).)) s§f ug'{kg]{df s§f u/]sf] gb]lvPsfn] c;"n bflvnf x'g'kb{5 .


vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . kz'kfng tfnLdsf] Ps k|ljlwsnfO{ ?

@%,$!@.– e'QfgL lbPsf]]n] ;+rfng u/]sf] ljn e/kfO{ k]z x'g' kb{5 .

a9L e'QmfgL M Ps z}lIfs ;+:yfnfO{ ejg nufot zf}rfno dd{tsf] ? (&,#$).– e'QmfgL lbPsf]df

;f] sfdsf] gflk ? *$,!#@.– ePsf]n] gflk eGbf a9L lbPsf] ? !#,@)*.– c;'n x'g'kb{5 .

aLn e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . ;fj{hlgs ;'g'jfO{ / ;fdflhs kl/If0fsf]

Ps sd{rf/LnfO{ ? @%,))).– e'QmfgL lb+bf vr{sf aLn e/kfO{ / k|df0f sfuhft k]z x'g' kb{5 .

gfkL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{ vr{sf

lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . pkef]Qf ;ldltnfO{ ? $&,))).– e'QfgL lb+bf gfkL

k]z gePsf]n] k]z ug'{ kb{5 .

gk'u e/kfO{ :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . Ps pkef]Qmf ;ldltnfO{ ? $&,%%^.–

e'QfgL lbPsf] b]lvof] . ;f] sfo{sf] gflk ? %&,!)*. sf] /x]tfklg ? #*)). sf] e/kfO{ dfq k]z

ePsf]n] gk'u ? $#&%^.–. aLn e/kfO{ eGbf a9L vr{ u/]]sf]df ;f] sf] e/kfO{ k]z x'g' kb{5 .

p2]Zo k|lts"n vr{ M afnd}qL vr{ ? !(&)^.– vr{ n]v]sf]df vfgf / vfhfsf aLn ? #($)).–

6o"jj]n dd{t, km"n dfnf, k|z+;fkq cflbsf aLn ;+nug u/]sf] / k|f]T;fxg lbPsf] gb]lvPsf]n]

sfo{qmdsf] p2]Zo ljk/Lt vr{ u/]sf] clgoldt b]lvG5 .

s/ bflvnfM cfos/ P]g @)%* sf] bkmf () df @% lbg leq s/ bflvnf ug'{ kg]{ Joj:yf 5 .

stf u/]sf] s/ ? @^!).– bflvnf ug'{kg]{df bflvnf u/]sf] gb]vLPsfn] bflvnf x'g'kb{5 .

gflk d"Nofsg M ;fj{hlgs vl/b lgodfjnL @)^$ sf] lgod (& -5_ adf]lhd k|fljlws gflk

d"Nofsg k]z ePkl5 dfq e'QmfgL ug'{kg]{df ejg lgdf{0fsf] ? !,%),))).– e'QfgL lbPsf]df

k|fljlws gflk k]z gePsfn] k]z x'g' kb{5 .

e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . ljleGg # sfo{qmdsf] ah]6 vr{ ?



!,**,^&).– dWo] ;r]tgf sfo{qmdsf] ? %*,^&).– vr{ n]Vbf ? $),))).– sf] aLn e/kfO{ dfq

k]z u/]sf]df 36L ? !*,^&).– sf] aLne/kfO{ k]z x'g' kb{5 .

lhG;L cfDbfgL M cfly{s sfo{ljlw lgodfjnL @)^$ sf] lgod $& -!_ df lhG;L ;fdfg cfDbfgL

afFwL ;|]:tf cBfjlws u/L /fVg'kg]{ pNn]v 5 . ljB't lj:tf/ ug{ !% j6f ( dL6/sf kf]n vl/b /

9'jfgL u/]sf] aLn e/kfO{sf] ? !,%),))).– vr{ n]v]sf] b]lvof] . pQm kf]nx? :yfgLo lgsfosf]

vftfdf lhG;L cfDbfgL u/]sf] 5}g eg] ljB't lj:tf/ u/]sf] gfkL / cg'udg k|ltj]bg h:tf k|df0f

sfuhftx? k]z gePsf]n] k]z x'g' kb{5 .

aLn e/kfO M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . kz' pks/0f vl/bsf] k]ZsL ? !%),))).–

km5of{}6 u/]sf]df b]xfo cg';f/ ePsf] b]lvof] .

rf/ k|sf/sf kz' pks/0f ;fdfgx? vl/bsf] ? !,%$,*&!.– sf] aLn ;+nUg u/]sf]df vl/b ePsf]

;fdfgx? cfDbfgL hgfPsf] k|df0f k]z gePsf]n]] k|df0f k]z x'g'kb{5 .

;fdfg vl/b ul/ ?= !,%$,*&!.– !=% k|ltztn] x'g] cu|Lds/sf] ?= @#@#.– stf gePsf]n] s/

bflvnf x'g' kb{5 .

s/ bflvnfM cfos/ P]g, @)%* sf] bkmf () df @% lbg leq s/ bflvnf ug'{ kg]{ Joj:yf 5 .

stf u/]sf] s/ ? &,)%).– bflvnf ug'{kg]{df bflvnf u/]sf] gb]vLPsf]n] bflvnf x'g'kb{5 .

k]ZsL M– :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] k]ZsL

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . l;l4k'/ ufFp ljsf; ;ldltsf] ut

ljut jif{sf] k]ZsL ?=@),))).– / of]] jif{sf] b'O{hgfsf] k]ZsL ?=$),#$@.– ;d]t hDdf

?=^),#$@.– k]ZsL afFsL c;"n km5of}{6 x'g' kb{5 .

xl8of ufFpljsf; ;ldlt M

gub d}Hbft M– b]xfosf sd{rf/Lx?sf] gfpdf ut ljut jif{ / of] jif{sf] ;d]t ^ hgf sd{rf/Lsf]

?=(%&,(*$.– gub afFsL /x]sf] gub ;l~rtsf]if bflvnf gu/]sf] ;l~rtsf]if hDdf x'g' kb{5 .

k]ZsL M–:yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] k]ZsL

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . ut ljut jif{sf] k]ZsL ?+ @),))).– /

of] jif{sf] b'O{ JolQmsf] k]ZsL afFsL ?=^#,@%%.– ;d]t ?= *#,@%%.– k]ZsL afFsL c;"n km5of}{6 x'g'

kb{5 .

n]vf M– cfly{s ljj/0f / a}+s gubL lstfj k/LIf0f ubf{ cfDbfgL / ah]6 vr{ dxnsf] hf]8 hDdf

gu/]sf]n] b]vfPsf] cfDbfgL / vr{ l7s 5 egL Plsg ug]{ cfwf/ gePsf]n] Plsg ug'{ kg]{ b]lvG5 .

cu|Ld s/ M cfos/ P]g @)%* cg';f/ !=% k|ltztn] x'g] cu|Lds/ stf ul/ e'QmfgL lbg'kg]{df

!$ cfk"tL{stf{nfO{ ?= !$,@!,&)&.– e'QmfgL ubf{ s/ ?= @!#@%.^! stf u/]sf] gb]lvPsfn] stf

u/L bflvnf x'g' kb{5 .

kfl/>lds s/ M cfos/ P]g @)%* cg';f/ eQf e'QmfgLdf !% k|ltztn] x'g] s/ s§f ug'{kg]{ d'2f

jfkt Ps clwjQmfnfO{ pknAw u/fPsf]df !% k|ltzt kfl/>lds s/ ? @!))).)) s§f

ug'{kg]{df s§f u/]sf] gb]lvPsfn] bflvnf x'g'kb{5 .

aLn e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . df]6/;fO{sn vl/bsf] ? @,!&,^!).– e'QmfgL

u/]sf]df vl/b u/]sf] ljn / df]6/;fO{sn :jfldTj kq k]z gePsf]n] k]z x'g' kb{5 .

sfo{ ;DkGg M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . ejg lgdf{0fsf] ? @,#%,))).– e'QmfgL

u/]sf]df sfo{ ;DkGg ;lxtsf] ljnljhs k]z gePsf]n] k]z x'g' kb{5 .

clu|d s/ M cfos/ P]g @)%* cg';f/ eQfdf !% k|ltztn] x'g] s/ s§f ug'{kg]{ Ps

n]vfk/LIfsnfO{ ? @),))).)) e'QmfgL u/]sf]df !% k|ltzt s/ ? #))).)) s§f ug'{kg]{df

gu/]sf]n] bflvnf x'g'kb{5 .

36L lhDd]jf/LM ;fljs :yfgLosf] df}Hbft lhDd]jf/L ? (,%(,@*#.$@ 36L ;/]sf] / ;fdflhs

;'/Iff ? *$,#&,^&).#) vr{ x'g'kg]{df ? (#,(^,(%#.&) df}Hbft sfod u/]sf]df PsLg ul/ cfo

Joo ljj/0f k]z x'g' kb{5 .

a]?h' l:ylt

of] jif{ n]vfk/LIf0fjf6 ?= ! s/f]8 *@ nfv $& xhf/ a]?h' b]lvPsf]df n]vfk/LIf0fsf] k|f/ldEs

k|ltj]bg kl5 ?=@ nfv $@ xhf/ km5\of]{6 u/L ?=! s/f]8 *) nfv % xhf/ af+sL 5 . ;f] a]?h' dWo]

c;'n ug'{kg]{ ?=!# nfv ** xhf/, lgoldt ug'{kg]{ ?=! s/f]8 $^ nfv &$ xhf/ / k]ZsL afFsL ?=!(

nfv $# xhf/ /x]sf] 5 .



lqo'uf gu/kflnsf


ut jif{sf] df}hbft ?= # s/f]8 && nfv of] jif{sf] @@ s/f]8 *# nfv %( xhf/ ;d]t ?=@^

s/f]8 ^) nfv %( xhf/ cfo eO{ ?=@$ s/f]8 #^ nfv $ xhf/ vr{ u/L ?=@ s/f]8 @$ nfv %% xhf/

df}Hbft afFsL 5 . ;f] sf/f]jf/sf] n]vfk/LIf0fjf6 b]lvPsf] Joxf]/f b]xfo 5 M–

1= cfGtl/s n]vfk/LIf)f M :yfgLo :jfoQ zf;g P]g, 2055 cg';f/ u&g ePsf] cfGtl/s

n]vfk/LIf)f zfvfn] clGtd n]vfk/LIf)f u/fpg] Joj:yf % . of] jif{ cfGtl/s n]vfk/LIf)f

u/fPsf] kfO{Pg . cfGtl/s n]vfk/LIf)f gubf{ n]vfk/LIf)f sfo{ hl^n jGg uPsf] % . ctM

cfGt/Ls n]vfk/LIf)f u/fpg] Joj:yf u/fpg' kb{% .

2= lhG;L Joj:yf M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, 2064 cg';f/ lhG;L lg/LIf)f

u/L k|ltj]bg lng' kg]{ Joj:yf % . Ps k|fljlwsn] lhG;L lg/LIf)f u/L k]z u/]sf] lhG;L

lg/LIf)f k\ltj]bgdf k\f]h]S^/, k+vf, l/eNeL¤ s';L{, df]^/;fOsn, lelh^/ s';L{, ^f^f;'df] lhk

;d]t ljleGg ;dfgx? k\of]uxLg / dd{t u/]/ k\of]udf Nofpg g;lsg] pNn]v % . pkof]udf

gcfpg] ;fdfg lnnfd ljqmL u/L lhG;L cWofjlws / Jojl:yt ug'{kb{% .

3= sNof)f sf]if M sNof)f sf]if ljlgodfjnL, 2064 cg';f/ sd{rf/Ln] #/ lgdf{)f ug{ ;fk^L

n}hfg kfpg] Joj:yf % . 19 sd{rf/Ln] ut jif{;Dd #/ lgdf{)f ug{ ;fk^L nu]sf]df lkmtf{

geO{ jfsL ?=55,52,500.0 / of] jif{ yk ?=7,00,000.0 ;d]t ;fk^L ?=62,72,500.–

/x]sf]df of] jif{ lkmtf{ ?=14,87,000.0 s \^f u/L ?=47,85,500.0 /x]sf] b]lvG% . ;fk^Ldf

cf& k|ltzt Jofh lng'kg]{df Jofh lnPsf] %}g . Jofh ;lxt ;fk^L c;'n x'g'kb{% .

4= nIo tyf k|utL M gu/ kl/ifbaf6 :jLs[t ePsf] sfo{qmd aif{ e/L nfu" ug'{ kb{5 . of]hgf tyf

sfo{qmd @$! ;Grfng ug{ ?=*,$#),)#,^!*.)) sf] ah]6 Joj:yf /x]sf]df k"jf{wf/ cfof]hgf

!(% sf]nflu ?=&,!(,!$,^!*.)) ah]6 Joj:yf u/L !&% sf] ?=^,^#,^@.@#&.)) vr{sf] ljj/0f

k]z ePsf] 5 . nlIft sfo{qmdtkm{ ^* sfo{qmd ;Grfng ug]{ nIf /x]sf]df $* ;DkGg eO{ @)

;Grfng x'g ;s]sf] b]lvPg . k|fyldstfsf] cfwf/df sfo{ u/fO{ k|ult ug]{ Joj:yf x'g' kb{5 .

%= k]ZsL afFsLM cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod &$ / && cg';f/ c;'n km5\of}{6 x'g'

kg]{ Joj:yf /x]sf] 5 . ut ljutsf] afFsL ?=(,##,*)).)) df km5\of}{6 ?=^%,))).)) u/L

?=*,^*,*)).)) afFsL / of] jif{sf] ?=#,$#,()).)) ;d]t ?=!@,!@,&)).)) afFsL /x]sf] 5 ;f]

k]ZsL km5\of}{6 x'g' kb{5 .

^= c;'n afFsLM :yfgLo :jfoQ lgodfjnL, @)%^ sf] lgod ==== af]lhd cfo c;'n ug'{ kg]{ Joj:yf

5 . ljut jif{sf] c;'n ug{ afFsL ?=#,(%,!&@.– k|rlnt sfg"g cg';f/ ;/sf/L afFsL ;/x c;'n

ug'{ kb{5 .

&= vr{ olsgM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod ( df vr{ k|dfl0ft ug]{

;|]:tf /fVg' kg]{ Joj:yf 5 . Ps sfo{sf/L clws[t emfkfsf] lgsfodf ;?jf eO{ hfbfsf] kl/jf/ %

;d]t ^ sf] ;?jf e|d0f ?=@@,&)).)) vr{ n]v]sf] b]lvof] . /dfgf kqdf e|d0f / n'uf eQf

glnPsf] pNn]v 5 . ;Dk"0f{ sd{rf/Lx?nfO{ @)&# c;f]hsf] tnj ljt/0f ubf{ n'uf eQf lbPsf]n]

xfnsf] sfof{nodf ;?jf e|d0f vr{ / kf]zfs glnPsf] k|df0f k]z ug'{ kg]{df ;f] gb]lvPsf]n]

?=@@,&)).)) c;'n ug'{ kb{5 .

*= lhG;L bflvnfM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod ( df ;fdfg vl/b

ubf{ lhG;L bflvnf ug'{ kg]{ Joj:yf /x]sf] 5 . ;k{b+z s]Gb|nfO{ ?=!,#),))).)) cg'bfg vr{

n]v]sf]df d]zLg ! yfg ?=!,#%,^)).)) vl/b ubf{ lhG;L vftfdf u/]sf] cfDbfgL u/]sf] k|df0f k]z

gu/]sf]n] lhG;L bflvnfsf] k|df0f k]z ug'{ kb{5 .

(= cu|Ld s/ M cfos/ P]g, @)%* cg';f/ !=% k|ltztn] clu|d s/ s6[L ug'{ kg]{ Joj:yf 5 .

(=! sfo{qmd ;Grfng ubf{ @ ;+:yfnfO{ ?=^,&*,))).)) e'QmfgL lbbf s/ s6[f u/]sf] gb]lvPsf]n]

?=(,))).)) c;'n ug'{ kb{5 .

(=@ k'm6jn k|ltof]lutf ug{ ;ldltn] ?=$,!^,&%).)) e'QmfgL lbbf s/ s6[f u/]sf] gb]lvPsf]n]

?=@,@%).)) c;'n ug'{ kb{5 .

(=# ;f]nf/ ;8s aQL h8fg sfo{sf]nflu Ps ;d"xnfO{ ?=*,(),$^).)) vr{ ubf{ clu|d s/ s6[f

u/]sf] gb]lvPsf]n] ?=!#,#%&.)) c;'n u/L bflvnf ug'{ kb{5 .

(=$ Ps Pkm=Pd=/]l8of]nfO{ ?=!,*),))).)) e'QmfgL lbbf clu|d s/ s6[f u/]sf] gb]lvPsf]n]

?=@,&)).)) c;'n u/L bflvnf ug'{ kb{5 .

!)= zf}rfno M ljleGg % j8fdf afof] UofF; hl8t zf}rfno lgdf{0f u/L ?=#%,)),))).)) vr{

u/]sf]df Ps k|fljlws ;lxtsf] ;+o'Qm cg'udg ubf{ df]ltu8fdf @ 3/, kmQ]k'/ wfg v]tdf $ 3/



ePsf] :yfgdf j8f $ sf] 9Ns] rf]s ;lxt # :yfgdf ?=@!,)),))).)) vr{ u/L ;'ljwfo'Qm

zf}rfno lgdf{0f :yndf hg3gTj / le8ef8 Go"g x'g] :yfgdf afFof] Uof; ;lxtsf] zf}rfng

lgdf{0f x'g' pko'Qm xf]Og .

!!= d]l;g ljt/0f M Ps ;ldltnfO{ !^)) emf]nf pTkfbg ug'{kg]{ zt{df k|lzIf0f eQf nufot tflnd

;xfos vr{, cg'udg, tflnd ;fdfu|L, d]zLg $ ;]6 ;d]t ?=@,*!,))).)) vr{ u/]sf] 5 .

d]zLgx?sf] cj:yf / :jfldTjsf] l:ylt :ki6 5}g .

!@= ljn e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% df lan e/kfOsf]

k|df0fsf] cfwf/df vr{ ug'{ kb{5 . gful/s ;r]tgf !& s]Gb|nfO{ k|lt s]Gb| ?=@$,))).)) sf b/n]

?=$,)*,))).)) e'QmfgL ubf{ vr{sf] lan e/kfO{ g/fvL e'QmfgL u/]sf]n] k|df0f k]z x'g'kb{5 .

!#= a9L e'QmfgLM sne6{ lgf{0fg / sfnf]kq] sfo{sf] ! lgdf{0f Joj;foLnfO{ k|yd / bf];|f] tyf clGtd

lan ?=^&,^#,(*(.)) e'QmfgL lbbf b]xfo cg';f/ b]lvof]M

!#=! nfut cg'dfg ?=^^,($,)*).)) :jLs[t u/L ?=%&,(^,@%#.)) Go"g saf]n ug]{ ! lgdf{0f

Joj;foLsf] af]nkq :jLs[t u/L ;Demf}tf ePsf] b]lvG5 . lgdf{0f Joj;foLnfO{ ?=^%,$(,&^^.))

e'QmfgL x'g' kg]{df sfo{ :jLsf/ k|ltj]bgsf] cfwf/df ?=^&,^#,(*(.)) e'QmfgL u/]sf]df nfut

cg'dfg ;+zf]wg gu/L ;Demf}tf eGbf ?=@,!$,@@#.)) a9L e'QmfgL u/]sf]n] nut Oli6d]6 ;+;f]wg

;lxt k]z x'g'kb{5 .

!#=@ ;fj{hlgs vl/b lgodfjnL, @)^$ sf] lgod !@!-s_ adf]lhd Dofb yk ug'{ kg]{ Joj:yf 5 . !

lgdf{0f Joj;foLn] ;Demf}tf cg';f/ @)&$.#.!) df sfo{ ;DkGg ug'{ kg]{df * lbg l9nf] u/L sfo{

;DkGg u/]sf]df ;DkGg k|ltj]bg k]z u/] cg';f/ Dofb yk gePsf]n] * lbgsf] k|lt lbg ?=)=)%

k|ltztn] k"j{ lgwf{l/t Ifltk"lt{ ?=@#,!*%.)) s6[f u/]/ e'QmfgL lbg' kg]{df s6[f u/]sf] gb]lvPsf]n]

c;'n x'g' kb{5 .

!^=# d"No clea[l4 s/ lgodfjnL, @)%# cg';f/ s/ ljhs k]z ug'{ kb{5 . :ki6 / ;xL ljhs k]z

gu/L ?=&,&*,!%*.)) vr{ n]v]sf]n] ?=&&,*!%).– s/ ;dfof]hgsf] kq k]z ug'{kb{5 .

!#=$ d"No clea[l4 s/ lgodfjnL, @)%# cg';f/ :ki6 s/ ljhs k]z ug'{ kb{5 . ljleGg %

cfof]hgfsf] lan e'QmfgL, la1fkg nufotsf] ?=!(,*),@#).)) vr{ ubf{ d"No clea[l4 s/ lahs

:ki6 gePsf] ?=@,#(,@)#.)) d"No clea[l4 s/ e'QmfgL u/]sf]n] c;'n u/L ;lGrt sf]if bflvnf

ug'{ kb{5 .

!$= a9L vr{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% df lan e/kfO

;lxtsf] n]vf /fVg' kg]{ Joj:yf 5 . ljleGg & of]hgfdf ;|]:tf tyf d"Nof+sg ?=@,^%,#),^^#.))

/x]sf]df vr{ ?=@,^&,((,$#^.)) u/]sf]n] a9L ?=@,^*,&&#.)) a9L e'QmfgL c;'n ug'{ kb{5 .

!%= s/ ljhs M d"No clea[l4 s/ lgodfjnL, @)%# cg';f/ 5fkfjfn s/ ljhs k]z ug'{ kb{5 . Ps

lgdf{0f Joj;foLnfO{ ?=^,&&,&@#.)) e'QmfgL u/]sf]df c:ki6 s/ ljhs k]z u/]sf] ?=&&,(^*.))

s/ ;dfof]hg u/]sf] k|df0f k]z x'g' kb{5 .

!^= ef8f s/ M cfos/ P]g, @)%* sf] bkmf ** adf]lhd ;jf/L ef8fdf !) k|ltzt ef8f s/ c;'n

ug'{ kg]{ Joj:yf 5 . cjnf]sg e|d0f pkof]u ePsf] ;jf/Ljf6 ?=^,()).)) ef8fs/ c;'n u/L

;lGrt sf]if bflvnf ug'{ kb{5 .

!&= afnd}qL :yfgLo :jfoQ zf;gsf] Ps s]Gb|nfO{ ?=#,)),))).)) e'QmfgL lbbf b]xfo cg';f/

b]lvof]M

!&=! $ JolQmn] sfo{kq tof/ u/L k|lt JolQm ?=@),))).)) sf b/n] ?=*),))).)) e'QmfgL lbbf

k|fKt sfo{ kqdf vr{ lbg] cfwf/ :ki6 gx'Fbf ?=%,))).)) n] a9L ?=^),))).)) c;'n x'g'

kb{5 .

!&=@ ;xhstf{ $ nfO{ ?=!$,))).)) sf b/n] ?=%^,))).)) e'QmfgL lbPsf] 5 . ;xhLs/0f ug]{

JolQmnfO{ ?=!$,))).)) lbg] sfg"gL cfwf/ gx'Fbf ?=@,))).)) sf b/n] ?=*,))).)) s6[f u/L

a9L e'QmfgL lbPsf] ?=$*,))).)) c;'n x'g' kb{5 .

!&=# l6Kk0fLstf{ @ hgfnfO{ ?=(,))).)) sf b/n] ?=!*,))).)) e'QmfgL lbPsf] b]lvG5 .

l6Kk0fLstf{nfO{ ?=@,))).)) sf b/n] ?=$,))).)) e'QmfgL lbg' kg]{df a9L e'QmfgL lbPsf]

?=!$,))).)) lbg kfpg] cfwf/ gx'Fbf c;'n ug'{ kb{5 .

!&=$ cfos/ P]g, @)%* cg';f/ !% k|ltzt clu|d s/ s6[f ug'{ kg]{ Joj:yf 5 . 5fkkq, ;xhLs/0f,

l6Kk0fL cg'udg / ;+of]hs ;d]t u/L ?=!,^*,))).)) e'QmfgLdf clu|d s/ ?=@%,@)).)) s6f

ug'{ kg]{df ?=@),$)).)) dfq s6[f u/]sf]n] gk'u ?=$,*)).)) c;'n ug'{ kb{5 .



!*= cu|Ld s/ M cfos/ P]g, @)%* cg';f/ ef8f vr{df !) k|ltztsf b/n] clu|d s/ s6[f ug'{ kg]{

Joj:yf 5 . cjnf]sg e|d0f jfkt ;fj/L ;fwg ef8fdf lnO{ ?=&^,))).)) e'QmfgL u/]sf]df

clu|d s/ ?=&,^)).)) c;'n u/L ;lGrt sf]if bflvnf x''g' kb{5 .

!(= sfo{qmd / k|ult M kl/ifbn] ?=%,))).)) b]lv ?=#,)),))).)) ;Dd (% sfo{qmd ug]{ u/L

?=##,%),*%&.)) ah]6 afF8kmfF8 u/L ;j} ;DkGg u/L k|ult k|ltj]bg k]z u/]sf] 5 . sfo{qmd

k|fyldstfsf cfwf/df u/L 7f]; pknJwL xfl;n ug{ ;Sg] / glthfd"ns x'g] u/L 5gf}6 cg'?k

ah]6 sfof{Gjog ug]{ Joj:yf x'g' kb{5 .

@)= ljn e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% df vr{ k|dfl0f ug]{

lan e/kfO{ ;lxtsf] n]vf /fVg' kb{5 . ! ;ldltnfO{ ?=*,@),&&^.)) sf] nfut cg'dfg :jLs[t

u/L ?=!,#),))).)) e'QmfgL lbPsf] ;f]sf] lg0f{o / vr{sf] lan e/kfO{ k]z gePsf]n] lgodlt

b]lvPg .

@!= k]ZsL afFsLM cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod &$ / && adf]lhd k]ZsL c;'n

km5\of}{6 ug'{ kb{5 . $ ;+:yf tyf JolQmnfO{ ut jif{sf] ?=(,*@%.)) / o; jif{df ?=!,%*,(@%.))

;d]t ?=!,^*,&%).)) km5\of}{6 ge} afFsL g} /x]sf] b]lvPsf]n] c;'n km5\of}{6 ug'{ kb{5 .

@@= cu|Ld s/ M cfos/ P]g, @)%* cg';f/ !% k|ltzt clu|d s/ s6[f ug'{ kg]{ Joj:yf 5 .

;fj{hlgs ;'g'jfO{ / ;fdflhs k/LIf0fsf] ;xhstf{nfO{ ?=!%,))).)) e'QmfgL lbbf clu|d s/

s6[f u/]sf] gb]lvPsf]n] ?=@,@%).)) c;'n ug'{ kb{5 .

@#= lhG;L bflvnf M k|x/L rf}sLnfO{ kmlg{r/ -b/fh_ vl/b ug{ ?=!),))).)) vr{ n]Vbf lhG;L

vftfdf cfDbfgL afFw]sf] k|df0f k]z ug'{ kb{5 .

@$= a9L e'QmfgL M ckf+utf ;r]tgf sfo{sf]nflu ;fem]bf/L ;+:yfnfO{ ?=%),))).)) e'QmfgL lbPsf]df

k|:t't vr{sf] lan e/kfO{ hf]8 hDdf ubf{ ?=#%,!)).)) vr{ n]Vg' kg]{df ?=%),))).)) e'QmfgL

u/]sf]n] a9L e'QmfgL ?=!$,()).)) c;'n ug'{ kb{5 .

@%= hUufsf] :jfldTjM ;r]tgf ejgsf] pkef]Qmf ;ldltnfO{ ?=!,)),))).)) e'QmfgL lbPsf] b]lvof] .

ejgdf hUufsf] :jfldTj :ki6tf k]z x'g cfPg . ejg lgdf{0f vr{ ubf{ hUufsf] :jfldTj :ki6

u/L dfq vr{ ug'{ kb{5 .

@^= ejg lgdf{0f M ;fd"bflos ejgsf] pkef]QmfnfO{ ?=$,&#,^%$.)) e'QmfgL lbPsf] b]lvof] . ljjfbsf]

sf/0f ejg lgdf{0f x'g ;s]g . ljjfb ;dfwfg u/L ejg lgdf{0f ug'{ kb{5 .

@&= gub df}HbftM ut jif{ / of] jif{sf] cfly{s ljj/0fdf gub df}Hbft ?=#^,^#).– b]vfPsf] 5 . pQm

/sd :yfgLo ;lGrt sf]if bflvnf gu/]sf]n] c;'n u/L bflvnf ug'{ kb{5 .

@*= k]ZsL afFsLM cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod &$ / && adf]lhd k]ZsL c;'n

km5\of}{6 ug'{ kb{5 . ut ljut jif{sf] k]ZsL afFsL ?=%(,)#).)) / of] jif{sf] ?=@,)),))).))

;d]t ?=@,%(,)#).)) afFsL /x]sf] k]ZsL km5\of}{6 ug'{ kb{5 .

@(= n]vfk/LIf0f k|ltj]bg k]z gePsf] M

@(=! hu]8f sf]ifsf] cg'bfgjf6 Ps ;+:yfnfO{ ?=#,%),)).)) vr{ n]v]sf] b]lvof] . ;f]sf] n]vfk/LIf0f

k|ltj]bg k]z ePsf] 5}g .

@(=@ vfg]kfgL tyf ;/;kmfO{nfO{ hu]8f sf]ifsf] ?=@,)),))).)) lbPsf]df sf]ifsf] n]vfk/LIf0f k|ltj]bg

k]z gu/]sf]n] vr{ olsg ug{ ;lsPg .

#)= ejg lgdf{0fsf pkef]QmfnfO{ ?=%,#%,^$(.)) e'QmfgL lbPsf] b]lvof] . ;f] ;DaGwdf b]lvPsf]

Joxf]/f b]xfo cg';f/ 5g\M

#)=! ;fj{hlgs vl/b P]g, @)^# / lgodfjnL, @)^$ adf]lhd af]nkq jf b/efp kqsf] dfWodaf6

lgdf{0f ug'{ kg]{ x'G5 . pkef]Qmf ;ldltn] ejg lgdf{0f sfo{sf] nfut cg'dfg tof/ ug'{ kg]{df

nfut cg'dfg tof/ gu/L pkef]QmfnfO{ ?=#,)),))).)) vr{sf] lan e/kfO{ / gfkLsf] cfwf/df

e'QmfgL lbPsf] b]lvof] .

#)=@ pkef]Qmfn] k/fdz{bftf dfkm{t lgdf{0f sfo{sf] nfut cg'dfg tof/ u/fO{ ! k|fljlwsnfO{

?=@(,)$!.)) e'QmfgL lbPsf] b]lvof] . k|fljlwsn] ;f] sfd ug{ g;Sg] ePdf cGo lgsfosf

k|fljlwsaf6 u/fpg' kg]{ / cGoq gkfPdf :jodn] k/fdz{bftf lgo'lQm u/]/ sfo{ u/fpg' kb{5 .

k/fdz{bftf :jodn] nfut cg'dfg tof/ u/L d"Nof+sg ;d]t u/]sf] plrt b]lvPg .

#!= cu|Ld s/ M cfos/ P]g, @)%* cg';f/ !% k|ltzt clu|d s/ s6[f ug'{ kg]{ Joj:yf 5 .

;fj{hlgs ;'g'jfO{ kfl/>lds, n]vfk/LIf0f z'Ns jfkt ?=#),!)).)) e'QmfgL lbbf clu|d s/

?=$,%!%.)) s6[f u/]sf] gb]lvPsf]n] c;'n u/L bflvnf ug'{ kb{5 .



#@= lhG;LM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ adf]lhd lhG;L lg/LIf0f k|ltj]bg tof/

ubf{ ^ lsl;dsf ;fdfgx?sf] d"No gv'n]sf] pNn]v 5 . ctM d"No v'nfO{ lhG;L vftf cBfjlws

ug'{ kb{5 .

##= k]ZsL afFsLM cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod &$ / && adf]lhd k]ZsL km5\of}{6 ug'{

kb{5 . ut ljutsf] k]ZsL afFsL ?=!),&!,@*).)) / of] jif{ ?=!,(!,))).)) km5\of}{6 u/L

?=*,*),@*).)) afFsL / of] jif{sf] k]ZsL ?=!,)),))).)) ;d]t ?=(,*),@*).)) afFsL /x]sf]df

lgodfg';f/ c;'n km5\of}{6 ug'{ kb{5 .

#$= sfo{;DkGg M laB't lj:tf/ ug{ pkef]Qmf ;ldltnfO{ ?=@,!),!)).)) 6«fG;km/d/ ! vl/b lan

?=!,)),))).)) e'QmfgL lbPsf] b]lvof] . laB't ljt/0f pks/0f h8fg u/]sf] b]lvPg . ctM

pks/0f h8fg u/]sf] k|df0f k]z ug'{ kb{5 .

#%= lgdf{0f M u'Ddf lgdf{0f sfo{df 38]/L ;DDofpg] sfo{ u/L ?=*),))).)) e'QmfgL lbPsf] b]lvof] .

u'Ddf lgdf{0f / 38]/L ;DDofpg] sfo{sf] nfut cg'dfg / hUufsf] :jfldTj :ki6 u/L lgdf{0f

of]hgf agfO{ ;f] cg';f/ u'Ddf lgdf{0f sfo{ ug'{ kb{5 .

a]?h'sf] l:ylt

of] jif{ n]vfk/LIf0fjf6 ?=(* nfv ## xhf/ a]?h' b]lvPsf] dWo] c;'n ug'{kg]{ ?=( nfv !$ xhf/

lgoldt ug'{kg]{ ?=*! nfv !^ xhf/ / k]ZsL ?=* nfv # xhf/ afFsL 5 .



a]nsf gu/kflnsf


utsf] df}Hbft ? !) nfv $@ xhf/ of] jif{sf] cfo ?= !! s/f]8 # nfv !@ xhf/ ;d]t ?=!!

s/f]8 !# nfv %$ xhf/ cfo eO{ ?=!) s/f]8 & nfv &) xhf/ vr{ u/L ?= ! s/f]8 % nfv *$ xhf/

df}Hbft /x]sf] 5 . ;f] sf/f]jf/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo 5gM

sfg"gsf] kfngf ;DjGwdf M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL @)^$ adf]lhd

ufp+ lasf; ;ldltsf] xsdf gubdf cfwfl/t bf]xf]/f] n]vf k|0ffnL /fVg'kg]{ Joa:yf ePtf klg

/l;b lgoGq0f, cfof]hgfsf] 8O+u l8hfOg, sfo{qmdsf] clen]v, ;'zf;g ;DjGwL Joj:yfsf] kfngf

nufot P]g lgodsf] kfngf gePsf] / lhG;L df}Hbft, a}+s lx;fj ljj/0f, rNtL d]lzg jf

;jf/Lsf] lstfj, a]?h' clen]v, ah]6 lx;fj, n]h/ vftf, gfkL lstfj lgoGq0f clen]v vftf

nufotsf cg';"rLx?sf] k|of]u ;d]t ePsf] kfO{Pg .

;'kl/j]If0f tyf cg'udg M :yfgLo lgsfo >]ft kl/rfngtyf Joj:yfkg sfo{ljlw, @)^( sf] a'+bf



lhG;L lg/LIf0f– :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @!$ jdf]lhd nut






gubdf M cfGtl/s >f]taf6 k|fKt cfDbfgL :yfgLo ;+rLtsf]if bflvnf ug'{kg]{df ;f] gu/L gub}af6

vr{ u/]sf] b]lvG5 . cfGtl/s >f]taf6 cfDbfgL ePsf] ;+rLtsf]if bflvnf dfkm{t vr{ ug{' kb{5 .

dfnkf]tM rfn' cfly{s jif{df dfnkf]t jfkt ;+sng ePsf] /sdsf] lgod cg';f/ @% k|ltzt x'g]

dfnkf]t lx;fj u/L lhNnf ;dGjo ;ldltdf k7fpg' kb{5 .

;+lrt sf]if M ;+lrt sf]if vftf cBfjlws gu/]sf]n] zLif{sut cfDbfgL olsg ug{ g;lsg] x'Fbf

clen]v cBfjlws x'g kb{5 .

;fljs /fdk'/ 7f]lS;nf uFfp ljsf; ;ldlt M


tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljutsf] Dofb gf3]sf] k]ZsL

?=#,(*,%!(.– km5\of}{6 ug{ jf+sL /x]sf]n] km5\of]}{6 x'g' kb{5 .

k]ZsL– :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] k]ZsL

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . dflem ;f:s[lts ejg pkef]Qmfsf] ?=

66000.– hghftL ejg pkef]Qmfsf] ?=1,50,000/- Ps JolQmsf] 30,000/- k"0f{vf]k 3f]if0ff

sfo{qmdsf]] ?= 60,000/- kf+rwf/] ;8s pkef]Qmfsf] ?=66,000/- vf]l/of u9L6f]n pkef]Qmfsf]

?=66,000/- ;d]t ? $#*))).– k]ZsL km5\of}+6 ug{ jf+sL /x]sf]n] km5\of]}{6 x'g' kb{5 .

gub bflvnfM cfly{s jif{sf] cGTo;Dd Ps sd{rf/Lsf] ?=#*&% / k|f=;= sf] gfddf /x]sf] ?=

$$*%.#) ;d]t hDdf ?= *,#^).– gub /x]sf]n] :yfgLo ;+lrt sf]if bflvnf ug{'kb{5 .

clu|d s/ M– cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ vl/b e'QmfgLdf clu|d cfos/ s§L

ug'{ kg]{df ljleGg vl/b ?= $@&,@^&.– df s/ s6[L gu/]sf] ?=^,$)(.– c;"n u/L bflvnf ug'{

kb{5 .

j}+s lx;fj M >]:tf cg';f/ ;xsf/ldf ?= !),%#).– df}Hbft af+sL /x]sf]df j}+s lx;fj ljj/0f k]z

gePsf]n] k]z ug{' kb{5 .

lan e/kfO{M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . v]ns'b vr{ n]v]sf] ?=@),))).– sf] ljn

e/kfO{ ;+nUg g/x]sf]n] k]z x'g' kb{5 .

sfo{ ;DkGg M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . vfg]kfgL of]hgfsf] ?=$#*%$@.– kf+r3/]

hfg] ;8s tyf s[ofk'qL :yn lgdf{0fsf] ?=^^))).– / vf]l/of 6f]naf6 6Kk' hfg] ;8ssf]

?=^^,))).– ;d]t ?= %,&),%$@.– e'QmfgL lb+bf nfut cg'dfg / sfo{ ;DkGg k|ltj]bg tof/

ug'{kg]{df gu/]sf]n] ;f] k]z x'g' kb{5 .



;fljs tk]Zj/L uFfpljsf; ;ldlt M



?=^,#*,^$%.*# jf+sL /x]sf]n] km5\of]}{6 x'g' kb{5 . rfn' jif{sf] Psn dlxnf sfo{qmdsf nflu

?=#)))).– / jfnjflnsf sfo{qmdsf nflu ? @*))).– ;d]t hDdf ? %*))).– k]ZsL jf+sL

/x]sf]n] km5\of]}{6 x'g' kb{5 .

gub df}Hbft M cfly{s jif{sf] cGTo;Dd sd{rf/Lsf lhDdfsf] gub ?= @#,$$*.— /x]sf]n] :yfgLo

;+ro sf]if bflvnf ug{' kb{5 .

lkmtf{ vr { M :yfgLo txnfO{ ?= @),$^,&@*.– lkmtf{ vr{ n]v]sf]df :yfgLo ;+rLt sf]if cfDbfgL

ghgfPsf]n] bflvnf k|df0f k]z ug{' kb{5 .

j}+s lx;fj M >]:tf cg';f/ ?= @&@(,!(^.– df}Hbft af+sL /x]sf]df j}+s lx;fj ljj/0f k]z


aanf uFfpljsf; ;ldlt M


tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljutsf] Dofb gf3]sf] k]ZsL ?=

%,!*,(#@.– jf+sL /x]sf]n] km5\of]}{6 x'g' kb{5 .


cfos/ s§L ug'{ kb{5 . 3/wgLnfO{ 3/ ef8f ?=*))).– sf b/n] # k6ssf] ? @$))).– sf] !)

k|ltzt jxfn s/ ?=@$)).– s§f gu/]sf], df]6/;fOsn v/Lb sf] !=% k|ltzt cu|Ld s/ ?=

#,#!(. / ;fdfg vl/bdf ?= $%). s/ s6[L gu/]sf] ;d]t ?=^,!^(.– s/ s§L u/L ;+rLt sf]if

bflvnf ug'{ kb{5 .

sfo{ ;DkGg M nfn ahf/ nfdL8f+8f ;8s lgdf{0fsf] nfut cg'dfg, sfo{ ;DkGg k|ltj]bg, gfkL

lstfj tyf ;fj{hlgs kl/If0fsf] sfuhft ;+nUg gu/L ?= %,(@,%)).– e'QmfgL lbPsf]df sfo{

;DkGg ePsf] b]lvg] nfut cg'dfg, sfo{ ;DkGg k|ltj]bg, gfkL lstfj tyf ;fj{hlgs kl/If0fsf]

sfuhftsf] k|df0f k]z ug{' kb{5 .

j}+s ljj/0fM >]:tf cg';f/ ;/;kmfOdf ?= !,^@,#*).– df}Hbft af+sL b]lvPsf]df j}+s ljj/0fdf ?=

!,%),))).– b]lvPsf]n] 36L ?= !@,#*).– olsg ul/ bflvnf ug{' kb{5 .

;fljs d}gfd}gL uFfpljsf; ;ldlt M



?=&,#*,^^$.– jf+sL /x]sfn] km5\of]}{6 x'g' kb{5 .


cfos/ s§L ug'{ kb{5 . Ps n]vfk/LIfsnfO{ ?=@),))).– vr{ n]v]sf]df a'em]sf] ekf{O{ k]z x'g'

kb{5 . n]vfk/LIf0f z'Ns ?=@)))).– df !% k|ltzt clu|d s/ ?=#))).– s§f gu/]sf]n] s§f ul/

bflvnf x'g' kb{5 .

jxfn s/ M– cfos/ P]g, @)%* sf] bkmf *&, ** / *( cg';f/ s/ nfUg] e'QmfgLdf clu|d

cfos/ s§L ug'{ kb{5 . ;8s of]hgfdf ef/L pks/0f ef8f ?=#,%),))).– e'QmfgL lb+bf nfUg] !)

k|ltzt jxfn s/ ?=#%,))).– s§L gu/L lbPsf]n] nfUg] jxfn s/ ?=#%,))).– c;'n u/L

bflvnf x'g' kb{5 .

a]nsf gu/ sfo{kflnsf tkm{M

lan e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . ejg lgdf{0fdf e/kfO{ j]u/ ?=!,!%,))).–

vr{ n]v]sf]n] k|df0f k]z x'g' kb{5 .

j}+s lx;fj ljj/0f M >]:tf cg';f/ df}Hbft ?= %&,!*,#@(.– af+sL /x]sf]df j}+s lx;fj ljj/0f k]z


cg'udg M :yfgLo lgsfo >]ft kl/rfngtyf Joj:yfkg sfo{ljlw, @)^( sf] a'+bf ## / #$ df

cg'udg tyf ;'kl/j]If0fug{' kg]{ Joj:yf 5 . ;~rflnt of]hgfsf] cg'udg tyf d"Nof+sg u/L

k|ltj]bg k]z ug]{ gu/]sfn] of]hgfsf] pknJwL jf glthf dfkg ug{ ;lsPg .

a]?h' l:ylt

of] jif{ n]vfk/LIf0fjf6 ?=! s/f]8 @# nfv (# xhf/ a]?h' b]lvPsf] 5 . a]?h' dWo] c;'n ug'{kg]{

?=*@ xhf/, lgoldt ug'{kg]{ ?=! s/f]8 !* nfv !% xhf/ / k]ZsL af+sL ?=$ nfv (^ xhf/ af+sL 5 .



pbok'/u9L ufpFkflnsf


ut jif{sf] ?=& nfv $! xhf/ of] jif{sf] cfo ?= * s/f]8 && nfv ^^ xhf/ ;d]t ?=* s/f]8

*% nfv & xhf/ cfo eO{ ?=* s/f]8 !* nfv ^^ xhf/ vr{ u/L ?=^^ nfv $! xhf/ df}Hbft /x]sf] 5 .

;f] sf/f]jf/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo 5g\M

sfg'gsf] kfngf – :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL @)^$ adf]lhd ufp+ lasf;

;ldltsf] xsdf gubdf cfwfl/t bf]xf]/f] n]vf k|0ffnL /fVg'kg]{ Joa:yf ePtf klg /l;b lgoGq0f,

cfof]hgfsf] 8O+u l8hfOg, sfo{qmdsf] clen]v, ;'zf;g ;DjGwL Joj:yfsf] kfngf nufot P]g

lgodsf] kfngf gePsf] / lhG;L df}Hbft, a}+s lx;fj ljj/0f, rNtL d]lzg jf ;jf/Lsf] lstfj,

a]?h' clen]v, ah]6 lx;fj, n]h/ vftf, gfkL lstfj lgoGq0f clen]v vftf nufotsf

cg';"rLx?sf] k|of]u ;d]t ePsf] kfO{Pg .

cg'udg M :yfgLo lgsfo >]ft kl/rfngtyf Joj:yfkg sfo{ljlw, @)^( sf] a'+bf ## / #$ df

cg'udg tyf ;'kl/j]If0fug{' kg]{ Joj:yf 5 . uf lj ; cGtu{t ;+rflnt of]hgfsf] cg'udg tyf

d"Nof+sg u/L k|ltj]bg k]z ug]{ u/]sf] gb]lvPsf]n] lgodsf] kfngf ug{' kb{5 .







gub M cfGtl/s >f]taf6 k|fKt cfDbfgL :yfgLo ;l~rt sf]if bflvnf gu/L gub} vr{ u/]sf]

b]lvG5 . cfGtl/s >f]taf6 cfDbfgL u/]sf] /sd :yfgLo ;l~rt sf]ifdf bflvnf u/L vr{ ug{'kb{5

.


dfnkf]t lx;fj u/L lh;;df k7fpg' kb{5 .

;+lrt sf]if M ;+lrt sf]if vftf cBfjlws gu/]sf]n] zLif{sut cfDbfgL olsg ug{ g;lsg] ePsf]n]

vftf cBfjlws x'g kb{5 .

;+lrt sf]if M ;+lrt sf]if cBfjlws gu/]sf]n] zLif{sut cfDbfgL olsg ug{ g;lsg] ePsf]n] vftf

cBfjlws x'g'kb{5 .

;fljs k+rjtL uFfpljsf; ;ldlt M



?=#,#),))).– af+sL /x]sf]n] km5\of]}{6 x'g'kb{5 .

j}+s lx;fj M >]:tf cg';f/ ;/;kmfOdf ?=&)(^). df}Hbft af+sL /x]sf]df j}+s lx;fj ljj/0f k]z


gub M cfGtl/s >f]taf6 k|fKt cfDbfgL :yfgLo ;l~rt sf]if bflvnf gu/L vr{ u/]sf] b]lvG5 .

cfGtl/s >f]taf6 cfDbfgL :yfgLo ;l~rt sf]ifdf bflvnf u/L vr{ ug{'kb{5 .

;fljs enfo8fF8fF uFfpljsf; ;ldlt M



?=@%,))).– af+sL /x]sf]n] km5\of]}{6 x'g'kb{5 .

j}+s lx;fj M >]:tf cg';f/ ;/;kmfOdf ?=#$,$)@.– df}Hbft af+sL /x]sf] j}+s lx;fj ljj/0f k]z

gePsf]n] k]z ug{'kb{5 .

;fljs tfjf>L uFfpljsf; ;ldlt M



?=**,@&%.– af+sL /x]sf]n] km5\of]}{6 x'g'kb{5 .

cfGtl/s cfoM cfGtl/s cfosf] b}lgs cfo clen]v /fVg' kg]{df /fv]sf] kfOPg .

;fljs 8'd|] uFfpljsf; ;ldlt M

clu|d s/ M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/sf e'QmfgLdf clu|d cfos/ s§L ug'{kg]{

Joj:yf 5 . Ps sG;N6]G;LnfO{ len]h k|f]kmfOn lgdf{0f sfo{sf nflu ?=&(,^$^.– e'QmfgL u/]sf]df

s§f ug'{kg]{ clu|d s/ s§f gu/]sf]n] ?=!!(%.– c;'n ug'{kb{5 .



;fljs j/]{ uFfpljsf; ;ldlt M

j}+s lx;fj M >]:tf cg';f/ ?=(#,#@#.– df}Hbft af+sL /x]sf]n] j}+s lx;fj ljj/0f k]z gePsf]n] k]z

ug{'kb{5 .

cu|Ld s/ M ljleGg e'QmfgL ubf{ cu|Ld s/ s§L u/]sf] ?=!),$!!.– /fh:j bflvnf ug{'kb{5 .

s/ ljhs M ;8s ;e]{ sfo{sf] nflu Ps sG;N6]G;LnfO{ ;+emf}tf cg';f/ ?=!,#%,%!%.– e'QmfgL

lb+bf s]/d]6 ljhs /fvL e'QmfgL lbPsf]n] d"No cle[l4 s/ ?=!&,^!&.– ;dfof]hg u/]sf] k|df0f k]z

x'g'kb{5 .

a]?h' l:ylt

of] jif{sf] n]vfk/LIf0fjf6 ?= ! nfv (& xhf/ a]?h' /x]sf] dWo] c;'n ug'{kg]{ ?= !@ xhf/,

lgoldt ug'{kg]{ ?=! nfv *% xhf/ af+sL /x]sf] 5 .



tfKnL ufpFkflnsf


ut jif{sf] ?= ! nfv %) xhf/ of] jif{sf] cfo ?=% s/f]8 !& nfv %$ xhf/ ;d]t ?=% s/f]8 !(

nfv $ xhf/ cfo eO{ ?=$ s/f]8 $& nfv (% xhf/ vr{ eO{ ?=&! nfv ( xhf/ df}Hbft /x]sf] 5 . ;f]

sf/f]jf/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo 5g\ M–

1. sfg'gsf] kfngf M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL @)^$ adf]lhd ufp+ lasf;









3. lhG;L lg/LIf0f– :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @!$ jdf]lhd nut






4. gub M cfGtl/s >f]taf6 k|fKt cfDbfgL ;l~rt sf]if bflvnf gu/L gub} vr{ u/]sf] b]lvG5 .

cfGtl/s >f]taf6 ePsf] cfo :yfgLo ;l~rt sf]ifdf bflvnf u/L vr{ ug{'kb{5 .

5. dfnkf]tM rfn' cfly{s jif{df dfnkf]t jfkt ;+sng ePsf] /sdsf] lgod cg';f/ @% k|ltzt x'g]


6. ;+lrt sf]if M ;+lrt sf]if vftf cBfjlws gu/]sf]n] zLif{sut cfDbfgL olsg ug{ g;lsg] ePsf]n]

vftf cBfjlws x'g'kb{5 .

;fljs Ogfd] uFfpljsf; ;ldlt M

7. clu|d s/ M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ e'QmfgLdf clu|d cfos/ s§L ug'{kg]{

Joj:yf 5 . 38]/L ;Dofpg] sfo{sf] nflu pks/0f ef8fsf] ?=$@,))).– sf] !) k|ltztsf b/n]

?=$@)).– s/ x'g'kg]{df ?=$))).– dfq x'Fbf gk'u s/ ?=@)).– c;'n u/L bflvnf ug'{kb{5 .

8. k]ZsL M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] k]ZsL


?=%,)),@^!.^% km5\of}+6 ug{ jf+sL /x]sf]n] km5\of]}{6 x'g' kb{5 .

9. /sd lk|mh M tx dftxtsf] j8fdf vftfdf lbPsf] dWo] b'O{ j6fn] cfiff9 d;fGtdf af+sL

?=^,%%,&&).– lkmtf{ gu/]sf]n] ;+lrt sf]if bflvnf x'g' kb{5 .

10. k]ZsL– :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] k]ZsL

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . # j8fnfO{ lbPsf] ?=@,^@,@&*.– k]ZsL

af+sL /x]sf]n] km5\of]}{6 x'g'kb{5 .

cf]vn] uFfpljsf; ;ldlt M



?=!,!@,$^).– km5\of}{6 ug{ jf+sL /x]sf] / of] jif{sf] ?=#),@%).– ;d]t ?= !,$@,&!).– afFsL

km5\of]}{6 ug{'kg]{ b]lvG5 .

12. clu|d s/ M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ e'QmfgLdf clu|d cfos/ s§L ug'{kg]{

Joj:yf 5 . df]6/;fOsn vl/b jfkt ?=@,#*,()).– e'QmfgL u/]sf]df clu|d s/ !=% k|ltztsf

b/n] ?=#%*$.– s§f u/L e'QmfgL ug'{kg]{df ;f] gu/]sf]n] c;'n u/L bflvnf ug'{kg]{ ?=#%*$.– /

cu|Ld s/ ?=*,^#&. ;d]t ?= !@,@@!.– bflvnf u/]sf] k|df0f k]z ug{'kb{5 .

13. j}+s ljj/0f M >]:tf cg';f/ sNof0f sf]if ?=!,%),^$$.– df}Hbft af+sL /x]sf]df j}+s lx;fj ljj/0f

k]z gePsf]n] k]z ug{'kb{5 .



n]vufp ufpFljsf; ;ldlt M

14. rfn' vr{ M :yfgLo lgsfo >]ft kl/rfng tyf Joj:yfkg sfo{ljlw, @)^(df :yfgLo lgsfosf]

k"+hLut /sd rfn' k|s[ltsf] vr{ ug{ gkfpg] Joj:yf /x]sf]df k"+hLut cg'bfgsf] ?=!,$),))).–

rfn' vftfdf x:tfGt/0f u/L rfn' zLif{sdf vr{ u/]sf] b]lvPsf]n] clgoldlt b]lvG5 .


tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utjif{sf] k]ZsL jf+sL ?=*,$!,%^%.– /

rfn' jif{sf] ?=@,)),))).– k]ZsL ;d]t ?=!),$!,%^%.– afFsL km5\of}{6 x'g'kb{5 .

16. clu|d s/ M– cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ e'QmfgLdf clu|d cfos/ s§L ug'{kg]{

Joj:yf 5 . n]vfk/LIfs z'Ns ?=%))).– sf] clu|d s/ s§L gu/]sf] ?=&%).– / ?=())–. ;d]t

?=!^%).– c;"n u/L bflvnf x'g'kb{5 .


s§L ug'{kg]{ Joj:yf 5 . a}7s eQf ?=^))).– e'QmfgLdf ?=()).– s/ s§f gu/]sf] x'+bf c;'n u/L

bflvnf x'g'kb{5 .

18. >]:tf k]z M cfGtl/s cfosf] >]:tf k]z gx'Fbf cfo olsg x'g ;s]sf] b]lvPg . lx;fj Plsg x'g'

kb{5 .

;fljs ?kf6f/ uFfpljsf; ;ldlt M

19. lan e/kfO{ M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @% adf]lhd vr{ ubf{

vr{sf lan e/kfO{ ;lxt n]vf /fVg' kg]{ Joj:yf 5 . Ps z}lIfs ;+:yfsf] ejg dd{tsf nflu

?=#(,$)).– e'QmfgL lb+bf ljn e/kfO{ ;+nUg x'g'kb{5 .


tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . ut ljutsf] ?=^,@%,@*$.– / of] jif{sf]

?=#@,)@*.– k]ZsL ;d]t ?= ^,%&,#!@.– afFsL km5\of]}{6 x'g'kb{5 .

;fljs 7fgfufpF uFfpljsf; ;ldlt M



?=!),!@,(@).– af+sL /x]sf]n] km5\of]}{6 x'g'kb{5 .

a]?h' l:ylt

of] jif{ n]vfk/LIf0fjf6 ?= !% nfv @^ xhf/ a]?h' b]lvPsf] dWo] c;'n ug'{kg]{ ?= !% xhf/,

lgoldt ug'{kg]{ ?=( nfv *^ xhf/ / k]ZsL af+sL ?=% nfv @% xhf/ /x]sf] 5 .



/f}tfxfdfO{ ufpFkflnsf


ut jif{sf] ?= !! nfv !* xhf/ o;jif{sf] cfo ?= & s/f]8 !) nfv *# xhf/ ;d]t ?=& s/f]8

@@ nfv ! xhf/ cfo eO{ ?=^ s/f]8 ^@ nfv @@ xhf/ vr{ eO{ ?= %( nfv ^( xhf/ /x]sf] 5 . ;f]

sf/f]jf/sf] n]vfk/LIf0f ubf{ b]lvPsf] Joxf]/f b]xfo 5g\ M–

sfg'gsf] kfngf M :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL @)^$ adf]lhd ufp+ lasf;









lhG;L lg/LIf0f M :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod @!$ jdf]lhd nut






gubdf sf/f]jf/ M cfGtl/s >f]taf6 k|fKt cfDbfgL j}+ls+u sf/f]jf/ gu/L gub}af6 vr{ u/]sf]

b]lvG5 . cfGtl/s >f]taf6 cfDbfgL ePsf] :yfgLo ;l~rtsf]ifdf bflvnf u/L a}+ls+u sf/f]jf/

dfkm{t vr{ ug{' kb{5 .

dfnkf]t M rfn' cfly{s jif{df dfnkf]t jfkt ;+sng ePsf] /sdsf] lgod cg';f/ @% k|ltzt x'g]

dfnkf]t lx;fj u/L lh;;sf] vftfdf k7fpg' kb{5 .

;+lrt sf]if M ufp+kflnsfn] ;+lrt sf]if vftf cBfjlws gu/]sf]n] zLif{sut cfDbfgL olsg ug{

g;lsg] x'Fbf vftf cBfjlws x'g kb{5 .

;fljs gfd]6f/ ufpFljsf; ;ldlt M


k]ZsL tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljutsf] Dofb gf3]sf]

?=!,@@,$%).– / rfn' ?=!%,@)).– ;d]t ?=!,#&,^%).)) af+sL b]lvPsf]n] lgod cg';f/ km5\of]}{6

x'g'kb{5 .

;fljs e'§f/ ufpFljsf; ;ldlt M

s/ bflvnf M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ e'QmfgLdf clu|d cfos/ s§L ug'{

Joj:yf 5 . n]vfk/LIfs z'Ns ?=!*,,))).– e'QmfgL u/]sf] z'Nsdf !% k|ltzt clu|d s/

?=@&)).– bflvnf ePsf] gb]lvPsf]n] bflvnf ug{'kb{5 .

clu|d s/ M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ e'QmfgLdf clu|d cfos/ s§L ug'{ kg]{

Joj:yf 5 . Ps k|fljlwsnfO{ eQf e'QmfgL ubf{ ?=@),))).– sf] !% k|ltzt clu|d cfos/

?=#,))).)) s§L gu/L e'QmfgL u/]sf]n] s/ c;'n u/L bflnvf ug'{kb{5 .

j}+s lx;fj M >]:tf cg';f/ df}Hbft ?=!@(,&^@.– af+sL /x]sf]df j}+s lx;fj ljj/0f k]z gePsf]n]

k]z u/L Plsg ug{'kb{5 .

k]ZsL afFsLM :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf]

k]ZsL tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . hUuf vl/b sfo{sf] nflu

?=%,)),))).– k]ZsL km5\of}+6 ug{ jf+sL /x]sf]n] km5\of]}{6 x'g'kb{5 .

;fljs kf]v/L ufpFljsf; ;ldlt M

clu|d s/ M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ e'QmfgLdf clu|d cfos/ s§L ug'{ kg]{

Joj:yf 5 . Ps cfk"lt{stf{nfO{ ?=@@#$(%.– e'QmfgLdf clu|d s/ s§L gu/L e'QmfgL u/]sf]n]

?=$,)@*.)) c;'n u/L bflvnf ug'{ kb{5 .

j}+s lx;fj M >]:tf cg';f/ df}Hbft ?=@!),@().(@ af+sL b]lvPsf]df j}+s lx;fj ljj/0f k]z






?=#,#@,%#@.– km5\of}+6 ug{ jf+sL b]lvPsf]n] km5\of]}{6 x'g'kb{5 .

cfFk6f/ uFfpljsf; ;ldlt M

gub bflvnf M cfly{s jif{sf] cGTo;Dd ;lrj;+u /x]sf] ?=@#,!#!.– j}+s bflvnf ug{'kb{5 .



?=!$*,#%).– jf+sL /x]sf]n] km5\of]}{6 x'g'kb{5 .

;fljs /f}tf uFfpljsf; ;ldlt M



?= %!,*@).– af+sL /x]sf]n] km5\of]}{6 x'g'kb{5 .

nfkmfufFp uFfpljsf; ;ldlt M

Go"g s/ M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ ef8f e'QmfgLdf !) k|ltzt clu|d

cfos/ s§L ug'{ kg]{ Joj:yf 5 . Ps Jofj;flosf] lgdf{0f sfo{sf] ef/L pks/0f ef8fdf k|of]u

u/L ?=!#,%),))).–)) e'QmfgL ubf{ ?=!#%))).– s6[L ug'{kg]{df ?=@@))).–dfq s/ s§L u/]sf]n]

gk'u s/ ?=!!#))).)) c;'n u/L bflvnf ug'{kb{5 .

clu|d s/ M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ n]vfk/LIfsnfO{{ z'Ns e'QmfgL ubf{

?=%))).– df !% k|ltzt clu|d s/ s§f gu/]sf] ?=&%).– c;'n u/L bflvnf ug'{kb{5 .


tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . jif{sf] cGt;Dddf Ps sfo{sf/Lsf]

vfg]kfgL dd{t ;+ef/sf] k]ZsL ?=!,^),))).– / k'g csf]{ sfo{sf/Lsf] vfg]kfgL dd{t ;+ef/sf]

k]ZsL ?=!%,))).– ;d]t ?=!,&%,))).– k]ZsL km5\of]}{6 gu/]sf]n] km5\of}{6 x'g'kb{5 .



?=^*^,$(#.– af+sL b]lvPsf]n] km5\of]}{6 x'g'kb{5 .

gub bflvnf M cfly{s jif{sf] cGTo;Dd Ps ;lrj;+u ?=@),%(@.– gub b]lvPsf]n] ;f] :yfgLo

;l~rtsf]ifdf bflvnf ug{'kb{5 .

j}+s lx;fj M >]:tf cg';f/ df}Hbft ?=@,#@,&&%.– af+sL /x]sf]df j}+s lx;fj ljj/0f k]z gePsf]n]

k]z ug{'kb{5 .

;fljs /f}tfdfO{ uFfpkflnsf M

j}+s lx;fj M >]:tf cg';f/ df}Hbft ?=$*,$$,$@!.– af+sL /x]sf]df j}+s lx;fj ljj/0f k]z


a]?h' l:ylt

of] jif{ n]vfk/LIf0fjf6 ?=%* nfv @$ xhf/ a]?h' b]lvPsf] 5 . ;f] dWo] ?=! nfv ^& xhf/

c;"n ug'{kg]{ ?= %$ nfv !& xhf/ lgoldt ug'{kg]{ / @ nfv $) xhf/ k]ZsL af+sL /x]sf] 5 .



;'gsf]zL ufpFkflnsf, pbok'/


utsf] ?=# nfv () xhf/ of] jif{sf] cfo ?=$ s/f]8 (^ nfv (# xhf/ ;d]t ?=% s/f]8 *#

xhf/ cfo eO{ ?=$ s/f]8 (# nfv #$ xhf/ vr{ u/L ?=& nfv $( xhf/ df}Hbft /x]sf] 5 . ;f]

sf/f]jf/sf] n]vfk/LIf0f ubf{ b]lvPsf Joxf]/f b]xfo 5g\ M–

sfg'gsf] kfngf – :yfgLo lgsfo cfly{s k|zf;g ;DaGwL lgodfjnL @)^$ adf]lhd ufp+ lasf;







## / #$ df cg'udg tyf ;'kl/j]If0fug{' kg]{ Joj:yf 5 . uf lj; cGtu{t ;+rflnt of]hgfsf]








gub M cfGtl/s >f]taf6 k|fKt cfDbfgL :yfgLo ;l~rt sf]ifdf bflvnf gu/L gub} vr{ u/]sf]

b]lvG5 . cfGtl/s >f]taf6 cfDbfgL ePsf] /sd d'n sf]ifdf bflvnf u/L vr{ ug{'kb{5 .



;+lrt sf]if M ;+lrt sf]if vftf cBfjlws gu/]sf]n] zLif{sut cfDbfgL olsg ug{ g;lsg] ePsf]n]

vftf cBfjlws x'g'kb{5 .

j}+s lx;fj M >]:tfn] cg';f/ b]lvPsf] j}+s df}Hbft ?=&*((.– sf] j}+s lx;fj ljj/0f k]z ePg .

cfGtl/s n]vfkl/If0f M cfGtl/s n]vfkl/If0fsf] k|ltj]bg k]z gePsf]n] ljZn]if0f ug{ ;lsPg .

;fljs tfDnL5f uFfp ljsf; ;ldlt M



?=**,$%).– af+sL b]lvPsf]n] km5\of]}{6 x'g'kb{5 .

clu|d s/ M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ e'QmfgLdf clu|d cfos/ s§L ug'{kg]{

Joj:yf 5 . n]vfk/LIfs z'Ns ?=@),))).– e'QmfgL lb+bf !=% k|ltztsf b/n] clu|d s/ s§f

gu/]sf]n] ?=#)).– c;'n u/L bflvnf ug'{kb{5 .

;fljs hfFt] uFfpljsf; ;ldlt M



?=%,!(,^)%.– / uf]/]6f] jf6f] dd{t sfo{sf] nflu Ps Jofj;flonfO{ lbPsf] rfn' ?=!%,))).– ;d]t

?=%,#$,^)%.– k]ZsL km5\of]}{6 x'g'kb{5 .

clu|d s/ M– cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ e'QmfgLdf clu|d cfos/ s§L ug'{kg]{

Joj:yf 5 . 3/ ef8f ?=^,))).– e'QmfgL ubf{ clu|d jxfn s/ !) k|ltztsf b/n] ?=^)).– s§f

u/L e'QmfgL ug'{kg]{df ;f] gu/]sf]n] ?=^)).–c;'n u/L bflvnf ug'{kb{5 .

gub bflvnfM Ps sd{rf/Lsf] lhDdfdf /x]sf]] ?=%),))).– ;l~rt sf]ifdf bflvnf ug{'kb{5 .

lx;fj ldnfg M lkmtf{ ?=&*.^& ;l~rt sf]if cfo gb]lvPsf]n] lx;fj ldnfg ug'{kb{5 .

;fljs jf/fxf uFfpljsf; ;ldlt M

k]ZsL– :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] k]ZsL

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljut k]ZsL ?=#,)),#^^.– km5\of}{6

ug{ jf+sL b]lvPsf]n] km5\of]}{6 x'g'kb{5 .

gub bflvnf M ;lrjsf] lhDdfdf /x]sf]] ?=!!,**#.– :yfgLo ;l~rt sf]ifdf bflvnf ug'{kb{5 .

;fljs anDtf uFfpljsf; ;ldlt M




tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . ut ljutsf] k]ZsL ?=&,#),&&#.– /

rfn' ?=@^,@^,$$!.– ;d]t ?=##,^&,@!$.– k]ZsL /x]sf]n] km5\of]}{6 x'g'kb{5 .

a}+s lx;fj M sNof0f sf]if ?=!@,)&%.– sf] a}+s lx;fj ljj/0f k]z ePg .

k|ltj]bg k]z M cfGtl/s n]vfkl/If0fsf] k|ltj]bg k]z gePsf]n] ljZn]if0f ug{ ;lsPg .

;fljs afF;af]6] uFfpljsf; ;ldlt M

clu|d s/ M cfos/ P]g, @)%* sf] bkmf ** -!_ cg';f/ e'QmfgLdf clu|d cfos/ s§L ug'{kg]{

Joj:yf 5 . n]vfk/LIfs z'Ns ?=#),))).– e'QmfgLsf] clu|d s/ !% k|ltztsf b/n] ?=$%)).–

s§f u/L e'QmfgL ug'{ kg]{df ;f] gu/]sf]n] ?=$%)).– / 3/ jxfn s/ ?= #,))).– u/L ?=&,%)).–

c;'n u/L bflvnf ug'{kb{5 .

k]ZsL – :yfgLo lgsfo cfly{s k|zf;g lgodfjnL, @)^$ sf] lgod !*@ adf]lhd lbPsf] k]ZsL

tf]lsPsf] Dofb leq km5\of}{6 ug'{ u/fpg' kg]{ Joj:yf 5 . utljut k]ZsL ?=!,@%,))).–km5\of}{6

ug{ jf+sL /x]sf]n] km5\of]}{6 x'g' kb{5 .

gubL /l;b M cfGtl/s cfosf] ;DjGwdf n]vfk/LIf0fdf gubL /l;b k]z x'g gcfPsf]n] cfo olsg

ug{ ;lsPg .

rfn' vr{ M :yfgLo lgsfo >f]t ;fwg kl/rfng sfo{ljlw, @)%( cg';f/ k"+hLut cg'bfgaf6

rfn' k|s[ltsf] vr{ ug{ gkfOg] Joj:yf /x]sf]df k"+hLutaf6 ?=#,@^,$*).– rfn' vftfdf

x:tfGt/0f u/L vr{ n]v]sf] clgoldt b]lvPsf] 5 .

a]?h' l:ylt

of] jif{ n]vfk/LIf0fjf6 ?=^ nfv (# xhf/ a]?h' b]lvPsf] dWo] c;'n ug'{kg]{ ?=&) xhf/, lgoldt

ug'{kg]{ ?=# nfv $^ xhf/ / k]ZsL af+sL ?=@ nfv && xhf/ /x]sf] 5 .

cg';"rL !

qm=;++=

:yfgLo txut jif{sf]

lhDd]jf/Lof] jif{sf] cfo hDdf

>fjg–kmfNu'g @&

;Ddsf] vr{

kmfNu'g

@*–cfiff9

d;fGtsf] vr{

hDdf vr{ df}Hbft hDdf n]vfk/LIf0f c+s

1 km'ªlnË gu/kflnsf tfKn]h'ª 5957 192956 198913 81342 96234 177576 21337 198913 370532

2 cf7/fO{ lqj]0fL gu/kflnsf tfKn]h'ª 176 29840 30016 9367 15057 24424 5592 30016 54264

3 l;lbªUaf ufpFkflnsf tfKn]h'ª 369 41267 41636 13432 20743 34175 7461 41636 75442

4 kmQmfªn'ª ufpFkflnsf tfKn]h'ª 75 50245 50320 18974 23922 42896 7424 50320 93141

5 ldSjfvf]nf ufpFkflnsf tfKn]h'ª 171 31161 31332 11078 19537 30615 717 31332 61776

6 d]l/ª\b]g ufpFkflnsf tfKn]h'ª 138 36033 36171 14035 22027 36062 109 36171 72095

7 d}jfvf]nf ufpFkflnsf tfKn]h'ª 151 25483 25634 3843 16640 20483 5151 25634 45966

8 ofªj/s ufpFkflnsf tfKn]h'ª 157 36573 36730 13312 18357 31669 5061 36730 68242

9 l;l/hËf ufpFkflnsf tfKn]h'ª 148 35419 35567 4736 25678 30414 5153 35567 65833

10 lkmlbd gu/kflnsf, kfFry/ 3176 180289 183465 34671 122579 157250 26215 183465 337539

11 kmfn]n'ª, ufpFkflnsf, kfFry/ 217 59139 59356 29021 24567 53588 5768 59356 112727

12 kmfNu'gGb ufpFkflnsf, kfFry/ 480 77730 78210 38759 33918 72677 5533 78210 150407

13 lxlnxfª ufpFkflnsf, kfFry/ 319 63103 63422 29446 28004 57450 5972 63422 120553

14 s'Ddfos ufpFkflnsf, kfFry/ 400 57491 57891 23013 29347 52360 5531 57891 109851

15 ldSnfh'Ë ufpFkflnsf, kfFry/ 437 76428 76865 38708 31909 70617 6248 76865 147045

16 t'Dj]xf ufFpkflnsf, kfFry/ 219 49986 50205 20062 24801 44863 5342 50205 94849

17 ofªj/s ufpFkflnsf, kfFry/ 592 59256 59848 27232 26532 53764 6084 59848 113020

18 O{nfd gu/kflnsf Onfd 7121 122731 129852 96803 12220 109023 20829 129852 231754

19 b]pdfO{ gu/kflnsf Onfd 4805 69754 74559 35365 14588 49953 24606 74559 119707

20 dfO{{ gu/kflnsf Onfd 519 62694 63213 28310 28639 56949 6264 63213 119643

21 ;"of]{bo gu/kflnsf Onfd 22538 257950 280488 122683 104595 227278 53210 280488 485228

22 kmfskmf]sy'd ufpFkflnsf Onfd 497 63011 63508 25717 31979 57696 5812 63508 120707

23 r'nfr'nL ufpFkflnsf Onfd 299 81732 82031 22941 47546 70487 11544 82031 152219

24 dfO{hf]udfO{ ufpFkflnsf Onfd 822 70517 71339 32359 32718 65077 6262 71339 135594

25 dfª\;]a'ª ufpFkflnsf Onfd 257 50860 51117 21648 24567 46215 4902 51117 97075

26 /f]ª ufpFkflnsf Onfd 278 81444 81722 27499 46627 74126 7596 81722 155570

27 ;Gbsk'/ ufpFkflnsf Onfd 556 57836 58392 19705 32591 52296 6096 58392 110132

28 d]rLgu/ gu/kflnsf emfkf 1672 446331 448003 69115 326877 395992 52011 448003 842323

29 bds gu/kflnsf emfkf 8511 310025 318536 0 305300 305300 13236 318536 615325

30 sGsfO{ gu/kflnsf emfkf 7830 179928 187758 0 177811 177811 9947 187758 357739

31 eb|k'/ gu/kflnsf emfkf 12615 267248 279863 21861 239766 261627 18236 279863 528875

32 ch"{gwf/f gu/kflnsf emfkf 40 169452 169492 15230 127531 142761 26731 169492 312213

33 lzj;tfIfL gu/kflnsf emfkf 13828 248937 262765 70670 160075 230745 32020 262765 479682

34 uf}/fbx gu/kflnsf emfkf 13257 220395 233652 13095 151938 165033 68619 233652 385428

35 latf{df]8 gu/kflnsf emfkf 78549 293024 371573 56037 255327 311364 60209 371573 604388

36 sdn ufpFkflnsf emfkf 1413 59283 60696 30312 22325 52637 8059 60696 111920

37 uf}/Lu~h ufpFkflnsf emfkf 370 74770 75140 65140 4513 69653 5487 75140 144423

38 afx|bzL ufpFkflnsf emfkf 1802 46249 48051 38052 4722 42774 5277 48051 89023

39 emfkf ufpFkflnsf emfkf 109 38573 38682 28682 4513 33195 5487 38682 71768

40 a'4zfGtL ufpFkflnsf emfkf 275 113109 113384 100899 4062 104961 8423 113384 218070

41 xNbLjf/L ufpFkflnsf emfkf 1667 121235 122902 35595 64392 99987 22915 122902 221222

42 srgsjn ufpFkflnsf emfkf 667 113280 113947 102490 4732 107222 6725 113947 220502

43 lj/f6gu/ dxfgu/kflnsf, df]/ª 398551 2836585 3235136 2186014 776790 2962804 272332 3235136 5799389

44 a]naf/L gu/kflnsf, df]/ª 12540 236377 248917 81562 128713 210275 38642 248917 446652

:yfgLo tx

k|b]z g+= 1

cfo–Joo ljj/0f

45 n]6fª gu/kflnsf, df]/ª 9691 166341 176032 57305 108912 166217 9815 176032 332558

46 ky/LzlgZr/] gu/kflnsf, df]/ª 7601 233816 241417 74372 148739 223111 18306 241417 456927

47 /+Ë]nL gu/kflnsf, df]/ª 5081 230834 235915 73105 111953 185058 50857 235915 415892

48 /t'jfdfO{ gu/kflnsf, df]/ª 2202 155962 158164 74804 78613 153417 4747 158164 309379

49 ;'gjifL{ gu/kflnsf, df]/ª 165 88005 88170 42470 37932 80402 7768 88170 168407

50 pnf{af/L gu/kflnsf, df]/ª 19447 194231 213678 17060 165435 182495 31183 213678 376726

51 ;'Gb/x/}rf gu/kflnsf, df]/ª 19795 411737 431532 194520 229435 423955 7577 431532 835692

52 a'9LuËf ufpFkflnsf, df]/ª 7530 95004 102534 45056 54970 100026 2508 102534 195030

53 wgkfnyfg ufpFkflnsf, df]/ª 1329 92708 94037 48029 40374 88403 5634 94037 181111

54 u|fdyfg ufpFkflnsf, df]/ª 432 94730 95162 48348 40488 88836 6326 95162 183566

55 hxbf ufpFkflnsf, df]/ª 792 73358 74150 30252 35249 65501 8649 74150 138859

56 sfg]kf]v/L ufpFkflnsf, df]/ª 501 43295 43796 19029 16618 35647 8149 43796 78942

57 s6x/L ufpkflnsf, df]/ª 404 55025 55429 32238 20990 53228 2201 55429 108253

58 s]/faf/L ufpkflnsf, df]/ª 1653 40517 42170 10398 23627 34025 8145 42170 74542

59 ldSnfh'Ë ufpkflnsf, df]/ª 2033 65562 67595 24253 31933 56186 11409 67595 121748

60 O6x/L pkdxfgu/kflnsf,;'g;/L 22517 829327 851844 0 786068 786068 65776 851844 1615395

61 w/fg pkdxfgu/kflnsf,;'g;/L 59091 1104234 1163325 0 1052401 1052401 110924 1163325 2156635

62 Og?jf gu/kflnsf,;'g;/L 750 205308 206058 0 199133 199133 6925 206058 404441

63 b'xjL gu/kflnsf=,;'g;/L 1764 179493 181257 73144 102265 175409 5848 181257 354902

64 /fdw'gL gu/kflnsf,;'g;/L 1971 192074 194045 88697 100542 189239 4806 194045 381313

65 j/fx gu/kflnsf,;'g;/L 8798 1710643 1719441 1577905 134605 1712510 6931 1719441 3423153

66 b]jfgu~h ufpFkflnsf,;'g;/L 3618 82469 86087 24244 53539 77783 8304 86087 160252

67 sf]zL ufpFkflnsf,;'g;/L 846 74302 75148 26489 40838 67327 7821 75148 141629

68 u9L ufpFkflnsf,;'g;/L 2483 72807 75290 22264 47159 69423 5867 75290 142230

69 jh"{ ufpFkflnsf,;'g;/L 781 51197 51978 20139 28187 48326 3652 51978 99523

70 ef]qmfxf ufpFkflnsf,;'g;/L 108 52261 52369 18703 28378 47081 5288 52369 99342

71 xl/gu/f ufpFkflnsf,;'g;/L 2004 79421 81425 21169 45711 66880 14545 81425 146301

72 kflv|jf; gu/kflnsf wgs'6f 408 109998 110406 31312 60629 91941 18465 110406 201939

73 wgs'6f gu/kflnsf wgs'6f 27171 220224 247395 0 196013 196013 51382 247395 416237

74 dxfnIdL gu/kflnsf wgs'6f 1263 68726 69989 23421 27877 51298 18691 69989 120024

75 ;fFu'/Lu9L ufpFkflnsf wgs'6f 954 59645 60599 18517 34351 52868 7731 60599 112513

76 vfN;f l5GtfË zlxbe"dL uf=kf=,wgs'6f 440 56469 56909 18583 29927 48510 8399 56909 104979

77 5y/ hf]/kf6L ufpFkflnsf wgs'6f 662 45244 45906 14958 25740 40698 5208 45906 85942

78 rf}lj;] ufp+kflnsf wgs'6f 184 52064 52248 20425 26412 46837 5411 52248 98901

79 Dofªn'Ë gu/kflnsf,t]x|y'd 4914 129047 133961 0 122666 122666 11295 133961 251713

80 nflnuF'/f; gu/kflnsf,t]x|y'd 1376 113015 114391 0 87579 87579 26812 114391 200594

81 cf7/fO ufpFkflnsf,t]x|y'd 100 81441 81541 22866 52688 75554 5987 81541 156995

82 5y/ ufpFkflnsf,t]x|y'd 22 64792 64814 25799 34159 59958 4856 64814 124750

83 km]bfk ufpFkflnsf,t]x|y'd 100 61409 61509 15401 40005 55406 6103 61509 116815

84 d]G5ofd]o ufpFkflnsf,t]x|y'd 0 35583 35583 10541 19124 29665 5918 35583 65248

85 r}gk'/ gu/kflnsf ;+v'jf;ef 4497 147137 151634 3313 100391 103704 47930 151634 250841

86 wd{b]jL gu/kflnsf ;+v'jf;ef 1398 58237 59635 16252 29119 45371 14264 59635 103608

87 vf+bjf/L gu/kflnsf ;+v'jf;ef 3086 164425 167511 5672 136502 142174 25337 167511 306599

88 dfbL gu/kflnsf, ;+v'jf;ef 2248 101706 103954 24226 46589 70815 33139 103954 172521

89 kfFrvkg gu/kflnsf ;+v'jf;ef 588 58431 59019 16144 26240 42384 16635 59019 100815

90 ef]6vf]nf ufpFkflnsf ;+v'jf;ef 1500 47959 49459 12035 31563 43598 5861 49459 91557

91 lrlrnf ufpFkflnsf ;+v'jf;ef 305 30791 31096 7895 17854 25749 5347 31096 56540

92 dsfn' ufpFkflnsf ;+v'jf;ef 2200 63970 66170 22676 37140 59816 6354 66170 123786

93 ;efkf]v/L ufpFkflnsf ;+v'jf;ef 5519 38190 43709 11313 26270 37583 6126 43709 75773

94 l;lnrf]Ë ufpFkflnsf ;+v'jf;ef 6620 64465 71085 32973 32973 65946 5139 71085 130411

95 ef]hk'/ gu/kflnsf ef]hk'/ 8843 152603 161446 52675 74067 126742 34704 161446 279345

96 if8fgGb gu/kflnsf ef]hk'/ 1240 138231 139471 47322 85402 132724 6747 139471 270955

97 6\ofDs] d}o'd ufpFkflnsf ef]hk'/ 706 69915 70621 32251 37699 69950 671 70621 139865

98 /fdk|;fb/fO{ ufpFkflnsf ef]hk'/ 1271 68071 69342 28123 34729 62852 6490 69342 130923

99 c?0fufpFkflnsf ef]hk'/ 137 60491 60628 25220 29788 55008 5620 60628 115499

100 kf}jf b'Ddf ufpFkflnsf ef]hk'/ 293 55440 55733 21606 28562 50168 5565 55733 105608

101 ;fNkfl;lnof] ufpFkflnsf ef]hk'/ 8 48881 48889 14233 29830 44063 4826 48889 92944

102 cfDrf]s ufpFkflnsf ef]hk'/ 408 69967 70375 29291 35409 64700 5675 70375 134667

103 xt'jfu9L ufpFkflnsf ef]hk'/ 751 72528 73279 35715 31879 67594 5685 73279 140122

104 ;f]n' b'ws'08 gu/kflnsf ;f]n'v'Da' 6720 127880 134600 30243 74714 104957 29643 134600 232837

105 b'wsf]zL ufpFkflnsf ;f]n'v'Da' 25287 32539 57826 24040 20217 44257 13569 57826 76796

106 v'Da' kf;fËNxfd' ufFpkflnsf ;f]n'v'Da' 5347 58162 63509 22500 37537 60037 3472 63509 118199

107 b'wsf}zLsf ufpFkflnsf ;f]n'v'Da' 21464 70386 91850 30510 54845 85355 6495 91850 155741

108 g]rf;Nofg ufpFkflnsf ;f]n'v'Da' 4377 65809 70186 19505 42239 61744 8442 70186 127553

109 dxfs'nË ufpFkflnsf ;f]n'v'Da' 4039 27701 31740 1432 24549 25981 5759 31740 53682

110 lnv'lks] ufpFkflnsf ;f]n'v'Da' 1190 35659 36849 8299 22106 30405 6444 36849 66064

111 ;f]kfË ufpFkflnsf ;f]n'v'Da' 4173 29440 33613 5658 21969 27627 5986 33613 57067

112 l;l4r/0f gu/kflnsf cf]vn9'ª\uf 290 159323 159613 12069 138942 151011 8602 159613 310334

113 lvlhb]Djf ufpFkflnsf cf]vn9'ª\uf 2920 66013 68933 14637 48841 63478 5455 68933 129491

114 rDkfb]jL ufpFkflnsf cf]vn9'ª\uf 3543 72169 75712 15348 54426 69774 5938 75712 141943

115 lrz+v'u9L ufpFkflnsf cf]vn9'ª\uf 715 82154 82869 21265 56326 77591 5278 82869 159745

116 dfg]eGHofª ufpFkflnsf cf]vn9'ª\uf 993 80770 81763 21847 54873 76720 5043 81763 157490

117 df]n'Ë ufpFkflnsf cf]vn9'ª\uf 376 81595 81971 22073 54991 77064 4907 81971 158659

118 lnv' ufpFkflnsf cf]vn9'ª\uf 2390 115014 117404 15277 49737 65014 52390 117404 180028

119 ;'gsf]zL ufpFkflnsf cf]vn9'ª\uf 1751 74703 76454 20347 50985 71332 5122 76454 146035

120 xn];L t'jfr'Ë gu/kflnsf vf]6fª 0 114057 114057 65580 48117 113697 360 114057 227754

121 ?kfsf]6 de'mjfu9L gu/kflnsf vf]6fª 2233 206194 208427 102483 80480 182963 25464 208427 389157

122 P];]n'vs{ ufpFkflnsf vf]6fª 318 78813 79131 43359 33383 76742 2389 79131 155555

123 nfld8fF8f ufpFkflnsf vf]6fª 0 56904 56904 28982 24841 53823 3081 56904 110727

124 hGt]9'Ëf ufpFkflnsf vf]6fª 0 50673 50673 40615 10000 50615 58 50673 101288

125 vf]6]xfË ufpFkflnsf vf]6fª 150 75448 75598 41743 33855 75598 0 75598 151046

126 sf]lknf;u9L ufpFkflnsf vf]6fª 1 81585 81586 49036 32547 81583 3 81586 163168

127 lbk'Ë ufpFkflnsf vf]6fª 36 74842 74878 39435 35099 74534 344 74878 149376

128 ;fs]nf ufpFkflnsf vf]6fª 0 23350 23350 16092 1495 17587 5763 23350 40937

129 a/fxkf]v/L ufpFkflnsf vf]6fª 0 72447 72447 41789 30275 72064 383 72447 144511

130 s6f/L gu/kflnsf pbok'/ 6644 186439 193083 41474 106683 148157 44926 193083 334596

131 rf}b08Lu9L gu/kflnsf pbok'/ 3901 143517 147418 0 110558 110558 36860 147418 254075

132 lqo'uf gu/kflnsf pbok'/ 37700 228359 266059 0 243604 243604 22455 266059 471963

133 a]nsf gu/kflnsf pbok'/ 1042 110312 111354 96234 4536 100770 10584 111354 211082

134 pbok'/u9L ufpFkflnsf pbok'/ 741 87766 88507 77516 4350 81866 6641 88507 169632

135 tfKnL ufpFkflnsf pbok'/ 150 51754 51904 41091 3704 44795 7109 51904 96549

136 /f}tfxfdfO{ ufpFkflnsf pbok'/ 1118 71083 72201 61067 5155 66222 5979 72201 137305

137 ;'gsf]zL ufpFkflnsf pbok'/ 390 49693 50083 44142 5192 49334 749 50083 99027

1007168 20022038 21029206 8179254 10729750 18909004 2120202 21029206 38931042hDdf

cg';"rL 2

-?=xhf/df_

qm=

;= :yfgLo tx ;''? A]f?h'

k|ltlqmofaf6

km5f}{}6c;'n clgoldt k]ZsL hDdf

1 km'ªlnË gu/kflnsf tfKn]h'ª 44741 805 8782 35154 44741

2 cf7/fO{ lqj]0fL gu/kflnsf tfKn]h'ª 733 199 47 487 733

3 l;lbªUaf ufpFkflnsf tfKn]h'ª 17596 419 15896 1281 17596

4 kmQmfªn'ª ufpFkflnsf tfKn]h'ª 31785 814 23777 7194 31785

5 ldSjfvf]nf ufpFkflnsf tfKn]h'ª 4632 82 2648 1902 4632

6 d]l/ª\b]g ufpFkflnsf tfKn]h'ª 8423 373 5063 2987 8423

7 d}jfvf]nf ufpFkflnsf tfKn]h'ª 988 390 598 0 988

8 ofªj/s ufpFkflnsf tfKn]h'ª 14558 618 12782 1158 14558

9 l;l/hËf ufpFkflnsf tfKn]h'ª 21519 276 17543 3700 21519

10 lkmlbd gu/kflnsf, kfFry/ 8480 811 5478 2191 8480

11 kmfn]n'ª, ufpFkflnsf, kfFry/ 1581 165 968 448 1581

12 kmfNu'gGb ufpFkflnsf, kfFry/ 7631 316 6896 419 7631

13 lxlnxfª ufpFkflnsf, kfFry/ 2628 41 1086 1501 2628

14 s'Ddfos ufpFkflnsf, kfFry/ 6607 1294 3564 1749 6607

15 ldSnfh'Ë ufpFkflnsf, kfFry/ 6808 354 2061 4393 6808

16 t'Dj]xf ufFpkflnsf, kfFry/ 5626 43 4884 699 5626

17 ofªj/s ufpFkflnsf, kfFry/ 3486 257 1662 1567 3486

18 O{nfd gu/kflnsf Onfd 4719 1035 3 3296 385 3684

19 b]pdfO{ gu/kflnsf Onfd 802 232 570 0 802

20 dfO{{ gu/kflnsf Onfd 294 284 10 0 294

21 ;"of]{bo gu/kflnsf Onfd 2962 246 1116 1195 405 2716

22 kmfskmf]sy'd ufpFkflnsf Onfd 250 27 93 130 250

23 r'nfr'nL ufpFkflnsf Onfd 8 7 1 0 8

24 dfO{hf]udfO{ ufpFkflnsf Onfd 347 0 347 0 347

25 dfª\;]a'ª ufpFkflnsf Onfd 1191 2 1189 0 1191

26 /f]ª ufpFkflnsf Onfd 851 16 16 489 330 835

27 ;Gbsk'/ ufpFkflnsf Onfd 31 31 0 0 0 0

28 d]rLgu/ gu/kflnsf emfkf 123671 5839 111306 6526 123671

29 bds gu/kflnsf emfkf 45413 34287 1781 9345 45413

30 sGsfO{ gu/kflnsf emfkf 1112 0 1112 0 1112

31 eb|k'/ gu/kflnsf emfkf 7002 1421 5466 115 7002

32 ch"{gwf/f gu/kflnsf emfkf 2116 321 1175 620 2116

33 lzj;tfIfL gu/kflnsf emfkf 4044 173 2348 1523 4044

34 uf}/fbx gu/kflnsf emfkf 30724 293 27057 3374 30724

35 latf{df]8 gu/kflnsf emfkf 12991 22 10582 2387 12991

k|b]z g+= 1

j]?h' juL{s/)f

:yfgLo tx

36 sdn ufpFkflnsf emfkf 463 0 333 130 463

37 uf}/Lu~h ufpFkflnsf emfkf 3284 2675 609 0 3284

38 afx|bzL ufpFkflnsf emfkf 1423 439 339 645 1423

39 emfkf ufpFkflnsf emfkf 2352 495 746 1111 2352

40 a'4zfGtL ufpFkflnsf emfkf 1251 723 498 30 1251

41 xNbLjf/L ufpFkflnsf emfkf 32665 315 31800 550 32665

42 srgsjn ufpFkflnsf emfkf 2204 372 1652 180 2204

43 lj/f6gu/ dxfgu/kflnsf, df]/ª 648069 50470 537110 60489 648069

44 a]naf/L gu/kflnsf, df]/ª 49673 75 15621 33977 49673

45 n]6fª gu/kflnsf, df]/ª 7489 227 7187 75 7489

46 ky/LzlgZr/] gu/kflnsf, df]/ª 1239 835 404 0 1239

47 /+Ë]nL gu/kflnsf, df]/ª 12732 715 10927 1090 12732

48 /t'jfdfO{ gu/kflnsf, df]/ª 1306 0 1306 0 1306

49 ;'gjifL{ gu/kflnsf, df]/ª 2600 130 1874 596 2600

50 pnf{af/L gu/kflnsf, df]/ª 10648 63 10585 0 10648

51 ;'Gb/x/}rf gu/kflnsf, df]/ª 3387 76 2901 410 3387

52 a'9LuËf ufpFkflnsf, df]/ª 3453 316 3137 0 3453

53 wgkfnyfg ufpFkflnsf, df]/ª 12421 274 7878 4269 12421

54 u|fdyfg ufpFkflnsf, df]/ª 4833 245 4166 422 4833

55 hxbf ufpFkflnsf, df]/ª 5257 341 4916 0 5257

56 sfg]kf]v/L ufpFkflnsf, df]/ª 4977 128 4849 0 4977

57 s6x/L ufpkflnsf, df]/ª 2953 114 2839 0 2953

58 s]/faf/L ufpkflnsf, df]/ª 111 64 47 0 111

59 ldSnfh'Ë ufpkflnsf, df]/ª 2960 129 2831 0 2960

60 O6x/L pkdxfgu/kflnsf,;'g;/L 186224 8254 42592 135378 186224

61 w/fg pkdxfgu/kflnsf,;'g;/L 35929 2155 31854 1920 35929

62 Og?jf gu/kflnsf,;'g;/L 53487 788 14988 37711 53487

63 b'xjL gu/kflnsf=,;'g;/L 45555 245 6867 38443 45555

64 /fdw'gL gu/kflnsf,;'g;/L 29642 1500 4256 23886 29642

65 j/fx gu/kflnsf,;'g;/L 1753 384 331 1038 1753

66 b]jfgu~h ufpFkflnsf,;'g;/L 1004 17 546 441 1004

67 sf]zL ufpFkflnsf,;'g;/L 1064 53 225 786 1064

68 u9L ufpFkflnsf,;'g;/L 996 49 250 697 996

69 jh"{ ufpFkflnsf,;'g;/L 1030 40 990 0 1030

70 ef]qmfxf ufpFkflnsf,;'g;/L 1013 163 128 722 1013

71 xl/gu/f ufpFkflnsf,;'g;/L 1469 1188 72 209 1469

72 kflv|jf; gu/kflnsf wgs'6f 2521 72 2434 15 2521

73 wgs'6f gu/kflnsf wgs'6f 12976 1551 11006 419 12976

74 dxfnIdL gu/kflnsf wgs'6f 2573 280 65 2228 2573

75 ;fFu'/Lu9L ufpFkflnsf wgs'6f 2963 294 469 2200 2963

76 vfN;f l5GtfË zlxbe"dL uf=kf=,wgs'6f 241 21 48 172 241

77 5y/ hf]/kf6L ufpFkflnsf wgs'6f 856 0 12 844 856

78 rf}lj;] ufp+kflnsf wgs'6f 2236 434 0 1802 2236

79 Dofªn'Ë gu/kflnsf,t]x|y'd 1090 7 937 146 1090

80 nflnuF'/f; gu/kflnsf,t]x|y'd 472 24 398 50 472

81 cf7/fO ufpFkflnsf,t]x|y'd 5184 28 3119 2037 5184

82 5y/ ufpFkflnsf,t]x|y'd 1041 51 404 586 1041

83 km]bfk ufpFkflnsf,t]x|y'd 3817 13 3078 726 3817

84 d]G5ofd]o ufpFkflnsf,t]x|y'd 1101 0 1001 100 1101

85 r}gk'/ gu/kflnsf ;+v'jf;ef 124133 13634 34921 75578 124133

86 wd{b]jL gu/kflnsf ;+v'jf;ef 21599 0 8125 13474 21599

87 vf+bjf/L gu/kflnsf ;+v'jf;ef 38506 7789 22606 8111 38506

88 dfbL gu/kflnsf, ;+v'jf;ef 19419 419 18838 162 19419

89 kfFrvkg gu/kflnsf ;+v'jf;ef 23372 9845 8 10363 3156 13527

90 ef]6vf]nf ufpFkflnsf ;+v'jf;ef 16620 35 5170 11415 16620

91 lrlrnf ufpFkflnsf ;+v'jf;ef 1719 3 1591 125 1719

92 dsfn' ufpFkflnsf ;+v'jf;ef 13331 27 7144 6160 13331

93 ;efkf]v/L ufpFkflnsf ;+v'jf;ef 8980 34 6340 2606 8980

94 l;lnrf]Ë ufpFkflnsf ;+v'jf;ef 5382 16 5366 0 5382

95 ef]hk'/ gu/kflnsf ef]hk'/ 11897 1 1469 10427 11897

96 if8fgGb gu/kflnsf ef]hk'/ 14750 140 8182 6428 14750

97 6\ofDs] d}o'd ufpFkflnsf ef]hk'/ 295 20 275 0 295

98 /fdk|;fb/fO{ ufpFkflnsf ef]hk'/ 8197 129 7918 150 8197

99 c?0fufpFkflnsf ef]hk'/ 5740 11 5729 0 5740

100 kf}jf b'Ddf ufpFkflnsf ef]hk'/ 12799 16 12450 333 12799

101 ;fNkfl;lnof] ufpFkflnsf ef]hk'/ 209 0 209 0 209

102 cfDrf]s ufpFkflnsf ef]hk'/ 500 1 329 170 500

103 xt'jfu9L ufpFkflnsf ef]hk'/ 6679 18 6588 73 6679

104 ;f]n' b'ws'08 gu/kflnsf ;f]n'v'Da' 10686 5598 0 2868 2220 5088

105 b'wsf]zL ufpFkflnsf ;f]n'v'Da' 4085 0 2500 1585 4085

106 v'Da' kf;fËNxfd' ufFpkflnsf ;f]n'v'Da' 3159 20 2615 524 3159

107 b'wsf}zLsf ufpFkflnsf ;f]n'v'Da' 6873 2190 0 1066 3617 4683

108 g]rf;Nofg ufpFkflnsf ;f]n'v'Da' 3815 200 3011 604 3815

109 dxfs'nË ufpFkflnsf ;f]n'v'Da' 2023 0 1453 570 2023

110 lnv'lks] ufpFkflnsf ;f]n'v'Da' 7510 84 48 7378 7510

111 ;f]kfË ufpFkflnsf ;f]n'v'Da' 5209 43 0 0 5166 5166

112 l;l4r/0f gu/kflnsf cf]vn9'ª\uf 2146 313 141 1692 2146

113 lvlhb]Djf ufpFkflnsf cf]vn9'ª\uf 14635 77 2289 12269 14635

114 rDkfb]jL ufpFkflnsf cf]vn9'ª\uf 5889 83 808 4998 5889

115 lrz+v'u9L ufpFkflnsf cf]vn9'ª\uf 11624 73 98 11453 11624

116 dfg]eGHofª ufpFkflnsf cf]vn9'ª\uf 8917 54 1859 7004 8917

117 df]n'Ë ufpFkflnsf cf]vn9'ª\uf 6740 35 30 6675 6740

118 lnv' ufpFkflnsf cf]vn9'ª\uf 12153 20 5203 6930 12153

119 ;'gsf]zL ufpFkflnsf cf]vn9'ª\uf 6531 70 6461 0 6531

120 xn];L t'jfr'Ë gu/kflnsf vf]6fª 5516 0 5516 0 5516

121 ?kfsf]6 de'mjfu9L gu/kflnsf vf]6fª 5823 86 5737 0 5823

122 P];]n'vs{ ufpFkflnsf vf]6fª 5106 0 5106 0 5106

123 nfld8fF8f ufpFkflnsf vf]6fª 7479 0 7479 0 7479

124 hGt]9'Ëf ufpFkflnsf vf]6fª 8226 0 6441 1785 8226

125 vf]6]xfË ufpFkflnsf vf]6fª 4800 0 4800 0 4800

126 sf]lknf;u9L ufpFkflnsf vf]6fª 7407 0 5622 1785 7407

127 lbk'Ë ufpFkflnsf vf]6fª 5612 0 5612 0 5612

128 ;fs]nf ufpFkflnsf vf]6fª 18254 0 7630 10624 18254

129 a/fxkf]v/L ufpFkflnsf vf]6fª 6029 0 6029 0 6029

130 s6f/L gu/kflnsf pbok'/ 15977 450 13015 2512 15977

131 rf}b08Lu9L gu/kflnsf pbok'/ 18247 242 1388 14674 1943 18005

132 lqo'uf gu/kflnsf pbok'/ 9833 914 8116 803 9833

133 a]nsf gu/kflnsf pbok'/ 12393 82 11815 496 12393

134 pbok'/u9L ufpFkflnsf pbok'/ 197 12 185 0 197

135 tfKnL ufpFkflnsf pbok'/ 1526 15 986 525 1526

136 /f}tfxfdfO{ ufpFkflnsf pbok'/ 5824 167 5417 240 5824

137 ;'gsf]zL ufpFkflnsf pbok'/ 693 70 346 277 693

2225401 19246 154646 1370966 680543 2206155hDdf

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