504
![Page 1: Serving the Nation and the People...3.21.;fj{hlgs vl/b cg'udg sfof{no, tfxfrn 24 3.22. sfg"g Gofo tyf ;+;bLo dfldnf dGqfno 25 3.23. g]kfn sfg"g cfof]u 25 3.24.;fdfGo k|zf;g dGqfno](https://reader036.documents.pub/reader036/viewer/2022071419/61179cb0c3e32c37624fd001/html5/thumbnails/1.jpg)
Serving the Nation and the People bb[li6 (Vision)
hglxtsf nflu hjfkmb]lxtf kfblztf lgi7f k|j4g ug] ljZjgLo +yf xg k|oTgzLn xg] (We strive to be a credible institution in promoting accountability transparency and integrity for the benefit of the people)
uGtJo (Mission)f]sfjfnfnfO fjhlgs sf]ifsf] bIftfk0f pkof]uDaGwdf cfZjt kfg jtGq Pj+ u0ftLo n]vfkLIf0f ]jf k|bfg ug] (Provide independent and quality audit service to assure our stakeholders that the public funds are efficiently used)
dNo dfGotf (Core Values)
lgi7fjtGqtfJofjflostfkfblztfhjfkmb]lxtf
(Integrity)(Independence)(Professionalism)(Transparency)(Accountability)
k|fSsyg
g]kfnsf] +ljwfgn] dxfn]vfkLIfsnfO +3Lo k|b]z yfgLo txsf a sfL
sfofnosf] n]vfkLIf0f ug] lhDd]jfL Dk]sf] 5 dxfn]vfkLIfsn] +ljwfg k|rlnt sfgg n]vfkLIf0fsf dfGo l4fGt adf]lhd fjhlgs |f]t fwgsf] klrfng ljsf lgdf0f Pj+ ]jf k|jfxdf x]sf sdL sdhf]L cflys clgoldttf klxrfg uL wfsf nflu emfjlxt k|ltj]bg ub cfPsf] 5
fjhlgs k|zfgnfO jR5 lgZkIf kfbzL hjfkmb]xL agfO zfgsf] k|Tofelt ug fHosf lqmofsnfk lgb]lzt xg] +jwflgs Jojyf 5 lhDd]jf JolQmn] sfL cfDbfgL jf vr ubf lgodDdt ldtJooL bIf k|efjsfL cflrTok0f tjn] ugkg] cfkmn] u]sf] cflys sff]afsf] cfGtls hfFr uL jf ufO 7Ls 5 eGg] sfdf ljZjt xgkg] sfggL Jojyf 5 oadf]lhd cflys sff]af gePaf6 g a]h lhgf xg] u]sf] 5
kfbzL cflys sff]afn] hjfkmb]lxtf ljZjlgotf cflys cgzfg sfod fVg d2t
kyenofpFb5 cfkgf] sfdk|ltsf] lgi7f k]zfut OdfGbfltf lhDd]jfLsf] af]w xg s]df dfq sfL cflys sff]af b[9 xg Sb5 osf lgldQ cflys sff]af ug] sfofno lgodgsfL lgsfo tyf f]sfjfnf jsf] Wofg kUg hL 5 o qmddf cfGtls lgoGq0f n]vfkLIf0fsf] eldsf plQs dxTjk0f xg] xgfn] odf klg k|efjsfltf Nofpgkb5
n]vfkLIf0fdf hf]lvdsf] klxrfg uL sfofnosf] 5gf6 of]hgfsfoqmd thdf k|a]z a7s ynutkdf kLIf0f uL k|df0f Iacuteng dofbf pk 5nkmn kZrft sfofnout kdf n]vfkLIf0fsf] k|flDes k|ltj]bg pknJw ufOPsf] 5 sfggadf]lhd lbgleq km5of6 geO
afFsL x]sf Aoxf]f ldnfg uL k|ltj]bgdf dfj]z ulPsf] 5
axhglxtfosf] dfGotf cjnDag ub k|ltj]bgdf xh kxFr kyenofO f]sfjfnfnfO lrt ug] p2]Zon] of] k|ltj]bg k|sflzt ulPsf] 5 oaf6 cfufdL lbgdf +3Lo k|b]z yfgLo txsf] hgrff] Daf]wg uL k|ltj]bg ug xof]u ldNg] ljZjf lnOPsf] 5 k|ltj]bg tof ug of]ubfg kyenofpg xg] adf sfofno cfef JoQm ub5 fy k|ltj]bgnfO sfofGjogdf NofO sfL cflys sff]afdf kfblztf hjfkmb]lxtf k|j4g ug a kIfaf6 xof]u k|fKt xg] ck]Iff ulPsf]
5 of] k|ltj]bg sfofnosf] j]efO6 wwwoagnepgovnp df d]t flvPsf] 5
ljifo rL
efu
l=g+= ljifo k[i7
n]vfkLIf0fsf] p2]Zo If]q k4lt
n]vfkLIf0f a]hsf] lylt
sfofnout n]vfkLIf0f Joxf]f-s_
31 fi6laquokltsf] sfofno 3
32 pkfi6laquokltsf] sfofno 3
33 Jojyflksf +b lrjfno 4
34 jf]Rr cbfnt 6
35 sf7df08f lhNnf cbfnt 6
36 kmnf sfofGjog lgb]zgfno 7
37 fli6laquoo Goflos k|lti7fg 7
38 clVtof bkof]u cgGwfg cfof]u 7
39 dxfn]vfkLIfssf] sfofno 7
310 nf]s]jf cfof]u cgfdgu 8
311 nf]s]jf cfof]u d=If]=lg=afg]Zj 9
312 nf]s]jf cfof]u bvft Jojyfkg s]Gb| cgfdgu 9
313 lgjfrg cfof]u axfbejg 9
314 dxfGofoflwjQmfsf] sfofno fdzfxky 11
315 k|wfgdGqL tyf dlGqklifbsf] sfofno 12
316 uljL lgjf0f sf]if txfrn 13
317 g]kfn 6laquoi6sf] sfofno bjfdfu 17
318 fli6laquoo kglgdf0f k|flws0f lxbaf 19
319 fli6laquoo tstf s]Gb| l+xbjf 21
320 nufgL af]8sf] sfofno afg]Zj 22
321 fjhlgs vlb cgudg sfofno tfxfrn 24
322 sfgg Gofo tyf +bLo dfldnf dGqfno 25
323 g]kfn sfgg cfof]u 25
324 fdfGo k|zfg dGqfno 25
325 lghfdtL sdrfL cktfn ljsf ldlt 26
326 fli6laquoo of]hgf cfof]usf] lrjfno 29
327 s]lGb|o tYof+s ljefu 33
328 C0f cnL kgfj]bg Gofolws0f 35
329 C0f cnL Gofoflws0f sdnkf]vLsf7df8f 36
330 cy dGqfno l+xbjf 36
331 dxfn]vf lgoGqs sfofno 47
332 cfGtls fhj ljefu 53
333 eGf laefu lqk]Zj 57
334 ojf tyf fgf JojfoL jf]uf sf]if lrjfno cgfdgu 62
335 cfGtls fhj sfofno If]q g++ 63
336 cfGtls fhj sfof+no If]q g- 73
337 cfGtls fhj sfof+no If]q g- 84
338 sbftf ]jf sfofno gofF8s 100
339 sbftf ]jf sfof+no sf]6]Zj 104
340 sbftf ]jf sfof+no 6_ufn 108
341 sbftf ]jf sfof+no afg]Zj 113
342 sbftf ]jf sfof+no sn_sL 117
343 sbftf ]jf sfof+no sflndf6L 123
344 sbftf ]jf sfof+no lqk]Zj 126
345 sbftf ]jf sfofno ktnL8s 127
346 sbftf ]jf sfofno rfjlxn 135
347 sbftf ]jf sfofno jfnfh 139
348 sf]]if tyf n]vf lgoGqs dGjo sfofno yfkfynL 142
349 eGf hf+rkf kLIf0f sfofno sf]6]Zj 143
350 lga[lQe0f Jojyfkg sfofno lqk]Zj 146
351 lqejg ljdfgyn eGf sfofno ufr 147
352 cfklt dGqfno 150
353 cfklt Jojyfkg laefu 153
354 pBf]u dGqfno 154
355 pBf]u ljefu 155
356 vfgL tyf eue ljefu 156
357 u0ft tyf gfk tfn laefuafnfh 158
358 3]n tyf fgf pBf]u ljefu 159
359 cfBf]lus phf+ Jojyfkg 161
360 sDkgL lhi6fsf] sfof+no 161
361 s]Gb|Lo sffuf sfvfgf 163
362 3]n tyf fgf pBf]u sfof+no sf7df08f 165
363 3]n tyf fgf pBf]u k|lzIf0f s]Gb| 166
364 3]n tyf fgf pBf]u ljsf ldlt k|wfg 168
365 6ofSL 6ofDkf] OsfO+ 170
366 g]kfn u0ft tyf gfktfn If]q sfofno sf7df08f 171
367 k]6f]nLod cGj]if0f klof]hgf 172
368 ljif]z cfly+s If]q ljsf ldlt 172
369 pmhf dGqfno 175
370 hn tyf pmhf cfof]usf] lrjfno 175
371 ljBt ljsf ljefu 176
372 gnl+x uf8 hnljBt cfof]hgf ljsf ldlt 178
373 kGr]Zj jxp4]ZoLo cfof]hgf 181
374 j9Lu+uf hnljBt cfof]hgf 181
375 j9Lu08sL hnljBt cfof]hgf ljsf ldlt 183
376 s[lif ljsf dGqfno 185
377 vfB k|ljlw tyf u0f lgoGq0f ljefu 188
378 kmnkmn lasf lgb]zgfno 189
379 dTo ljsf lgb]zgfno 190
380 s[lif tyf vfB Iff cfof]hgf 192
381 hnjfo k|sf]k dTyfg lgdf0f cfof]hgf 195
382 Jojflos s[lif tyf Jofkf cfof]hgf 196
383 s]lGb|o afuafgL s]Gb| 198
384 lhNnf s[lif lasf sfofno 199
385 g]kfn s[lif cgGwfg klifb 200
386 fli6|o s[lif cgGwfg ljsf sf]if 202
387 sfnLdf6L kmnkmn tyf tsfL jhf ljsf ldlt 203
388 Vffg]kfgL tyf kmfO dGqfno 204
389 vfg]kfgL tyf 9n lgsf laefu 204
390 cfof]hgf sfofGjog lgb]zgfno -sf=p=vf=kf=ln=_ 210
391 t]gtf] fgf zxL vfg]kfgL tyf kmfO cfof]hgf 218
392 bf]gtf] fgf zxL vfg]kfgL tyf kmfO cfof]hgf 222
393 If]qLo cgudg tyf kla]If0f sfofno 226
394 vfg]kfgL tyf 9n lgsf laefu olg]km tkm_ 229
395 fli6laquoo vfg]kfgL tyf kmfO k|lzIf0f s]Gb| 229
396 fli6laquoo vfg]kfgL tyf kmfO k|lzIf0f s]Gb| -olg]km tkm_ 230
397 u|fdL0f vfg]kfgL tyf kmfO sf]if lasf ldlt 230
398 d]nDrL vfg]kfgL ljsf ldlt 235
399 u[x dGqfno l+xbjf 242
3100 cWofudg ljefu 244
3101 sffuf Jojyfkg ljefu 247
3102 k|xL k|wfg sfofno 249
3103 zQ k|xL an k|wfg sfofno 255
3104 fli6o klro kq Jojyfkg s]Gb| l+xbaf 261
3105 dxfguLo k|xL sfofnofgLkf]vL 263
3106 dxfguLo 6flkms k|xL dxfzfvffdzfxky 265
3107 g]kfn k|xL cktfn dxffhu+h 270
3108 ckfw cgGwfg ljefu 273
3109 k|xL k|wfg sfofno sfoljefu 273
3110 k|xL k|wfg sfofno kg lgdf+0f OsfO 274
3111 k|jn d4lt ]jf lgb]zgfno xNrf]s 275
3112 fli6o cgGwfg ljeful+xbjf 276
3113 k|xL lstfjvfgf 276
3114 cWofudg sfof+no lq c lj 276
3115 g]kfnk|xL +uLt ljBfno 277
3116 sfuf sfofno huGgfyb]jn 277
3117 sffuf sfof+no l8NnLahf 279
3118 sffuf cktfn huGgfyb]jn 279
3119 dxfguLo k|xL j[t joDe 280
3120 dxfguLo k|xL j[t gofF jfg]Zj 281
3121 dxfguLo k|xL j[t dxffhu+h 281
3122 ckfw cgGwfg ljBfno dxffhu+h 282
3123 dxfguLo k|xL j[t sdnkf]vL 283
3124 dxfguLo k|xL j[t l+xbaf 283
3125 dfgj |f]t ljsf ljefu gSfn 284
3126 dxfguLo k|xL kxf u0f fdfv+zL 285
3127 dxfguLo zq k|xL u0f dxffhu+h 286
3128 dxfguLo Iff k|xL u0f l+xbjf 287
3129 dxfguLo k|xL j[t hg]jf 287
3130 dxfguLo k|xL j[Q af4 288
3131 =k|=an d=g= zq k|xL sfofno 288
3132 f==k|=an k|xL k|lzIf0f k|lti7fg 288
3133 =k|=an jf3 ej uNd 289
3134 f=k|=k|=k|lti7fg dxffhu+h 289
3135 s]lGb|o k|xL ljlwlj1fg k|of]uzfnf fdfvzL 291
3136 dxfguLo b+uf lgoGq0f k|xL u0f lqk]Zj 291
3137 g]kfn P=kL=Pkm=cktfn jnDj 291
3138 =k|=jn f= tyf cfBf]lus Iff u0f xNrf]s 295
3139 =k|=jn lgnjffxL u0f jnDj 295
3140 =k|=jn sflnGrf]s eujtL u0f lsltk 296
3141 k|=k|=sf= jfL dxfzfvf gSfn 296
3142 dxfguLo k|xL kl sf7df8f+ 297
3143 dxfguLo k|xL gffo0flx6L Iff ufb uNd 298
3144 nfu cfifw lgoGq0f sfoqmd l+xbjf 299
3145 zq k|xL u0f g+= gSfn 299
3146 s]Gb|Lo baL k|sf]k p4f ldlt 300
3147 g]kfn xh ldltsf] lrjfnol+xbjf 301
3148 k|=k|=sf= sNof0f sf]if gSfn 301
3149 =k|=an sNof0fsfL ]jf s]Gb| 305
3150 nfu cfifw sfgg sfofGojg OsfO 307
3151 ko6g ljefu 310
3152 kfQTj ljefu 312
3153 blIf0f Plof ko6g kjfwf ljsf cfof]hgf 315
3154 gfo0flx6L bjf +u|xfno-)amp)amp 315
3155 gfo0flx6L bjf +u|xfno )amp)amp 315
3156 g]kfn ko6g tyf xf]6n Jojyfkg k|lti7fg 316
3157 g]kfn k|1f k|lti7fg 318
3158 g]kfn k|ltlnkL clwsf lhi6fsf] sfofno 320
3159 g]kfn +lut tyf gf6o k|1f k|lti7fg cf=j=)ampamp 321
3160 g]kfn +lut tyf gf6o k|1f k|lti7fg cf=j=)ampamp 322
3161 a9flgns07 If]q ljsf ldtL )amp)amp 323
3162 a9flgns07 If]q ljsf ldtL )amp)amp 323
3163 af4gfy If]q ljsf ldtL 324
3164 fli6laquoo clen]vfno 326
3165 fli6laquoo tfn +If0f ljsf ldtL 327
3166 fli6laquoo db|f +u|xfno 328
3167 fli6laquoo +u|xfno 328
3168 xgdfg 9f]sf If]q ljsf ldtL 329
3169 kfi6laquo dGqfno 331
3170 fxbfgL ljefu 336
3171 sGn ]jf ljefu 339
3172 Ldf gfkL 6f]nL 340
3173 kfi6laquo dfldnf cWoog k|lti7fg 341
3174 g]kfnL fhbtfjfyfoL lgof]u tyf dxfafl0fHo fhbtfjfx 342
3175 kzkG5L dGqfno 354
3176 kz jfYo ]jf lgb]zgfno 356
3177 a8+kmn lgoGq0f cfof]hgf 356
3178 s]Gb|Lo hljsL pTkfbg k|of]uzfnf lqk]Zj 357
3179 s]Gb|Lo kz lrlsTfno 358
3180 s]lGbo kz f]u cGj]if0f k|of]uzfnf 358
3181 ]ljh EoflSg pTkfbg k|of]uzfnf 358
3182 lhNnf kz ]jf sfofno 359
3183 jg tyf e +If0f dGqfno 361
3184 jg ljefu 362
3185 jgklt ljefu 368
3186 jg cgGwfg tyf e]If0f ljefu 369
3187 e tyf hnff +If0f ljefu 370
3188 fli6o lgsGh tyf jGo hGt +If0f ljefu 371
3189 kxf8L fgf lsfgsf cgsng cfof]]hgf 372
3190 ]8 sfofGjog s]Gb| 373
3191 s]Gb|Lo jg tfnLd k|f s]Gb| 374
3192 k|fs[ltsDkbf cgGwfgzfnf 374
3193 lhNnf jg sfofno sf7df8f+ 374
3194 jfl0fHo dGqfno l+xbaf 378
3195 jfl0fHo laefu 379
3196 g]kfn OgXofG Sofkfll6h km 6laquo]8 P08 8]= k|f]= 381
3197 g]kfn OG6df]8n oftfoft lasf ldlt1fg]Zj 381
3198 g]kfn eft If]lqo Aofkf kfafxg cfof]hgf 387
3199 hg+Vof tyf jftfj0f dGqfno 388
3200 hn tyf dfd lj1fg ljefu 394
3201 lj1fg tyf k|ljlw dGqfno 399
3202 rgf k|ljlw ljefu 402
3203 jL-kL- sf]O+fnf d]df]lon Knfg]6f]lod tyf cJhe]6L lj1fg _u|xfno ljsf ldlt 403
3204 eldwf tyf Aojyf dGqfnol+xbaf 407
3205 gfkL laefu ldgejg 408
3206 eldwf tyf Aojyfkg ljefu aadxn 410
3207 lsQf gfkL dfxfzfvfldgejg 412
3208 dfh sNof0f kLifb fli6laquoo ckfEuml sf]if -jSoftf_ 413
3209 vuf]n tyf e dfkg dxfzfvf 415
3210 gfkL sfofno sn+sL 416
3211 gfkL sfofno rfjlxn 417
3212 gfkL sfofno l8NnLahf 417
3213 gfkL sfofno dgdh 418
3214 e rgf tyf clen]v ljefu 418
3215 dfnkf]t sfofno sn+sL 419
3216 dfnkf]t sfofno rfjlxn 424
3217 dfnkf]t sfofno l8NnLahf 427
3218 dfnkf]t sfofno dgdh 435
3219 dfnkf]t sfofno f+v 437
3220 fli6laquolaquoo e pkof]u cfof]hgfdWoafg]Zj 438
3221 fli6o efuf]nLs rgf kjf+wf cfof]hgf 441
3222 ynk dxfzfvfldgejg 442
3223 eflts kjfwf tyf oftfoft dGqfno 443
3224 oftfoft Jojyf ljefu 445
3225 ]n ljefu 448
3226 dWodf~rn If]qLo 8s lgb]zgfno 453
3227 cfof]hgf lgb]zgfno -P=l8=aL=_ 453
3228 sf7df8f pkTosf 8s ljtf cfof]hgf 458
3229 sf7df8fF tfO kmf6 6laquoofs 8s cfof]hgf 463
3230 sf7df8f+ bLuf]zxL oftfoft cfof]hgf cfof]hgf Jojyfkg tyf dGjo sfofno 464
3231 sf7df8f+ bLuf]zxL oftfoft cfof]hgf cfof]hgf sfofGjog OsfO 465
3232 sf7df08fF eQmk 8s ljtf cfof]hgf 466
3233 l8lehg 8s sfofno sf7df8f g+= 466
3234 l8lehg 8s sfofno sf7df8f g+= 472
3235 yfgsf]6mdashlrTnfEuml 8s of]hgf 475
3236 wfg rtff ufO3f6 s6fL lGwnL x]6f8f 8s of]hgf -lk=l=o=_ 477
3237 ag]kfmdash lGwnLmdashalbjf 8s of]hgf 477
3238 afnfh mdash lqznL 5x]Yljb 8s of]hgf 479
3239 eQmk gusf]6 aNv blIf0fsfnL 8s of]hgf 481
3240 dWo kxf8L nf]sdfu kjL v08 481
3241 8s wf cfof]hgf 486
3242 8s If]q ljsf cfof]hgf 487
3243 xnfsL fhdfu cfof]hgf 490
sfofnout n]vfkLIf0f Joxf]f
-s_ efu
1
n]vfkLIf0fsf] p2]Zo If]q k4lt
= +jwflgs tyf sfggL Jojyf M +ljwfgsf] wff $ df dxfn]vfkLIfsn] +3Lo k|b]z yfgLo txsf
a sfL sfofno sfggaringff tf]lsPsf cGo +yfsf] n]vf sfgg adf]lhd lgoldttf ldtJolotf
sfobIftf k|efjsfltf cflrTo d]tsf] ljrf uL n]vfkLIf0f ug kg] Jojyf 5 n]vfkLIf0f -+zf]wg
lxt_ P]g )$ n] dxfn]vfkLIfsn] n]vfkLIf0f ug] lgsfosf] a jf sg OsfO dfq 5gf6 uL cflys
sff]afsf] ljt[t jf cf+lzs kdf kLIf0f ug] uL n]vfkLIf0fsf] tlsf If]q cjlw tf]sL n]vfkLIf0f
ug k|fKt tYox bfpg Todf cfnf]rgf ug fo lxtsf] k|ltj]bg ug Sg] Jojyf 5 +ljwfg
n]vfkLIf0f P]g cGo sfggaringff k|bQ Jojyf cgk n]vfkLIf0f ulPsf] 5
= p2]Zo M fjhlgs cflys sff]afdf jR5tf kfblztf hjfkmb]lxtf ljZjlgotf cgzfg k|awg ufpg
n]vfkLIf0fsf] k|dv p2]Zo x]sf] 5 n]vfkLIf0f ubf b]xfosf ljifosf] kLIf0f Pj+ ljZn]if0fdf s]lGb|t ulPsf]
5 M
ljlgof]hg fhj wf6Lsf] n]vf tf]lsPsf] 9fFrfdf fv]sf] oyfy lylt lrq0f u]sf]
jLs[t sfoqmd ah]6 clVtofLsf] Ldf leq xL tf]s]sf] sfo k|of]hgdf vr u]sf]
fhj nufot dt cfDbfgL cnL Pj+ bflvnf wf6L cfDbfgL sfgg Ddt x]sf]
sfL DklQsf] clen]v k|aGw +If0fsf] kofKt Jojyf u]sf]
gubL lhGL tyf sfL DklQ Pj+ |f]tsf] xflg gf]SfgL bkof]u xg gkfpg] uL cfGtls lgoGq0f
Jojyf u]sf]
cflys sff]af ubf k|rlnt sfggsf] kfngf u]sf] Pj+ ki6ofO ug] k|df0f oy]i7 fv]sf]
jLs[t sfoqmd cgf lgwflt do leq k|ult xfln u]sf]
= If]q M o lhNnf lyt cgrL df plNnlvt sfL sfofno ldltsf] )ampamp sf]] cflys sff]af
aSoftfd]tsf] n]vfkLIf0f DkGg ulPsf] 5
$= k4lt M +ljwfg n]vfkLIf0f P]g jf]Rr n]vfkLIf0f +yfxsf] cGtfli6laquoo +u7g -OG6f]fO_ aringff k|ltkflbt
l4fGt cn cEofsf] cg0f uL n]vfkLIf0fsf] qmddf b]xfosf dfgb08 Pj+ dfubzg k|of]u ulPsf] 5
sfL n]vfkLIf0f gLlt dfgb08
ljQLo n]vfkLIf0f dfubzg
dxfn]vfkLIfssf] n]vfkLIf0f DaGwL lgb]zg tyf
klkq
+oQm n]vfkLIf0f 6f]nL DaGwL lgb]zg
u0ft cfZjttf lgb]lzsf
cfof]hgf lxfasf] n]vfkLIf0f dfubzg
fhj n]vfkLIf0f dfubzg
fjhlgs vlb Jojyfsf] n]vfkLIf0f
dfubzg
k|zfsLo vrsf] n]vfkLIf0f dfubzg
lhNnf ljsf ldlt n]vfkLIf0f lgb]lzsf
hf]lvddf cfwflt n]vfkLIf0f lgb]lzsf
n]vfkLIfssf] cfrf+lxtf
fjhlgs +yfsf n]vfkLIfssf] nflu
lgb]zg
jflifs of]hgf sfoqmdsf] cwLgdf xL ynut kdf n]vfkLIf0f uL k|ltj]bg ulPsf] 5
n]vfkLIf0fsf] u0ft clej[l4sf nflu sfofGjog r0fdf lgLIf0f klj]If0f tyf cfrf+lxtf kfngfsf]
cgudg uL u0ft cfZjttfsf] lgldQ Dkflbt sfdsf] kgfjnf]sg ug] ulPsf] 5
n]vfkLIf0f ulg] lgsfo sff]afsf] 5gf6 ubf hf]lvd dNofIacutegsf] cfwfdf jLs[t of]hgf
sfoljlw canDag uL cgrL adf]lhd ) sfofnosf] ljt[t ( sfofnosf] +lIfKt sfofnosf]
cfGtls n]vfkLIf0f tyf s]Gb|Lo cflys ljj0fsf] cfwfdf n]vfkLIf0f DkGg ulPsf]5
2
n]vfkLIf0f a]hsf] lylt
= n]vfkLIf0f M o lhNnf lyt ^) sfL sfofnosf] lalgof]hg fhj wf6L cGo
sff]af d]t = vj (( ca sf]8 nfvsf] n]vfkLIf0f DkGg ulPsf] 5 n]vfkLIf0f
ulPsf sfofno n]vfkLIf0f cIacute cgrL df pNn]v 5
= a]h M cflys sfoljlw P]g ) cgf k|rlnt sfgg adf]lhd kyenofpgkg] Lt gkyenofO sff]af
u]sf] jf fVgkg] n]vf gfv]sf] tyf clgoldt jf a]dgfla tlsfn] cflys sff]af u]sf] egL
n]vfkLIf0f ubf cf+NofOPsf] jf 7xyenofPsf] sff]afnfO a]hsf] kdf kleflift ulPsf] 5
o jif ^ sfofnosf] k|flDes k|ltj]bgaf6 sn bkmf )^amp = ca sf]8 )
nfv amp xhf a]h b]lvPsf]df lbgleq km5of6 uL DkLIf0f ufpg DalGwt
sfofnoxnfO hfgsfL ufOPsf] lyof] k|ltj]bg cjlwDd $$amp sfofnosf] k|ltlqmofaf6 km5of6
dfof]hg ePsf $() bkmf =( ca sf]8 nfv ^$ xhf ldnfg uL )( sfofnosf]
bkmf ^$amp =$ ca sf]8 ($ nfv $ xhf a]h afFsL x]sf] 5 n]vfkLIf0fsf] k|flDes
k|ltj]bgdf pNn]v ePsf] bkmf +Vofdf k|ltlqmofaf6 km5laquoof6 Pj+ dfof]hg uL afFsL bkmf +Vof
sfod ulPsf] 5 n]vfkLIf0fsf] qmddf = sf]8 nfv $ xhf k|ltlqmofaf6 = sf]8
^( nfv amp xhf d]t =$ sf]8 ^ nfv xhf cn ePsf] 5
afFsL a]h dWo] cn pk ugkg] = ca amp sf]8 nfv ) xhf clgoldt =
ca amp sf]8 nfv xhf k]ZsL =( cj (amp sf]8 $ nfv xhf x]sf] 5 o DjlGw
ljj0f cgrL df pNn]v 5
= emfjM tf]lsPsf] k|lqmof ckgfO dod a]h km5of6 ug] bfloTj lhDd]jf JolQmsf] xf] k|fKt
clVtofLadf]lhd sfo~rfng ug] lhDdf lng] vr ug] n]vf fVg] a]h km5of6
ug] ufpg] sfL gubL lhGL cnpk ug] ufpg] tyf bflvnf ug] sfL sfdsf] lhDdf
lng] JolQmnfO sfggn] lhDd]jf JolQm tf]s]sf] 5 a]h cf+NofOPsf sfofno lhDd]jf
kbflwsfLsf] gfdfjnL cgrL $ df lbOPsf] 5
cflys sfoljlw lgodfjnL )^$ sf] lgod ( cgf cnpk ugkg] b]lvPsf] a]h
lhDd]jf JolQmaf6 dod cnpk uL km5of6 ugkb5
clgoldt a]hsf] xsdf cflys sfoljlw P]g ) sf] bkmf -_ lgod ))-_
adf]lhd sfL xflg gf]SfgL eP gePsf] olsg uL k|rlnt sfggsf] Lt kyenofpgkg]df LtDd
gku]sf] t sfL xflg gf]SfgL gePsf] cjyfdf oy]i7 k|df0f dgfla sf0flxt lgoldt
u] km5of6 ugkb5 t sfL gubL lhGLsf] xflg gf]SfgL ePsf] cjyfdf lhDd]jf JolQmpk
lgodfgf sfafxLlxt xflg gf]SfgL ePsf] sd cnpk uL clgoldt a]h km5of6 ugkb5
k|df0f k]z gePsf] clgoldt Joxf]f DaGwdf k|df0f sfuhft k]z uL km5of6 ugkb5
k]ZsL a]h cGtut Dofb gf3]sf] k]ZsL cflys sfoljlw lgodfjnL )^$ sf] lgod
amp( cgf sfafxL uL Dofb afFsL x]sf] k]ZsLsf] xsdf Demftf jf salnotgfdf cgf
km5of6 ug ufpgkb5
3
sfofnout n]vfkLIf0f Joxf]f
fi6laquokltsf] sfofno
1 kflgtlds tyf ljwf M g]kfnsf] +ljwfgsf] wff amp df fi6laquokltsf] kflgtlds tyf ljwf +3Lo
P]g adf]lhd xg] Totf] P]g gag]Dd g]kfn sfn] tf]s] adf]lhd xg] pNn]v 5 of] jif
dlGqklifbsf] lg0fosf] cfwfdf DdfggLo fi6laquokltHosf] kflgtlds nufot ljwfdf = nfv
($ xhf jsLo lrjfno cGtutsf kbflwsfL tyf sdrfLnfO tna eQfdf =amp nfv
(amp xhf d]t kflgtlds tyf ljwfdf sn = sf]8 nfv vr ePsf] 5
kjndashfi6laquokltHosf] lgjfsf] 3 ef8f ljBt tyf vfg]kfgL dxn eQmfgLsf] Jojyf ldnfpg
csf] Jojyf gePDdsf] nflu fi6laquokltsf] sfofnon] f]sf] nflu cfjZos sd pknAw ufpg]
dlGqklifbsf] )amp^ sf] lg0fo cgf )ampamp b]lv )amp cfiff9Dd = nfv xhf
vr n]v]sf] kfOof] o lsldsf] ljwf sfgg agfO Jojlyt ugkg] b]lvPsf] 5
2 cfGtls lgoGq0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ( df cfGtLs lgoGq0f k|0ffnL
tof ugkg] fjhlgs vlb lgodfjnL )^$ jdf]lhd vlbsf] u of]hgf tof ugkg] vlb
PsfO u7g ugkg] cflys soljlw lgodfjnL )^$ adf]lhd 3 hUufsf] nut fVg kg]] lhGL
lgLIf0f ug kg] lhGL dfnfdfgsf] jflifs k|ltj]bg tof ugkg] Jojyf ePsf]df f] Jojyfxsf]
k0f kdf klkfngf ePsf] 5g
3 eQf eQmfgL M lghfdlt sdrfL 6laquo]8 olgogsf] lgjfrgsf] nflu vl6Psf ^ hgf sdrfLxn] )
k|ltztsf bn] k|f]Tfxg eQf lnPsf]df lgjfrgdf vl6Psf] cjyfdf d]t ) k|ltztsf bn] =
nfv amp xhf lgjfrg eQf eQmfgL ePsf]df bO lsldsf] eQf lng kfpg] cfwf b]lvbg
$= f]em vlb M fjhlgs vlb P]g )^ sf] bkmf -_ df k|ltkwf lldt xg] uL vlb ug gxg]
Jojyf 5 sfofnon]] =^7 nfv 41 xhf sf] 6qmf 6qmf vlb sfo u]sf] ddt sfo ubf nfut
cgdfg tof gu]sf]n] lgodfjnLsf] k|lqmof kf uL vlb sfo ugkb5
= ejg lgdf0f M fi6klt cfjf u[xsf] klxnf] Kofs]hsf] sfd = sf]8 ( nfv xhf sf]
nfutdf )amp cfiff9 ) Dddf lgdf0f DkGg ug] uL )^( df 7]Ssf +emftf ePsf]df
lgDgfgf ePsf] b]lvG5 = )amp(( Dd Dofb yk ePsf]df n]vfkLIf0f cjwL )amp Dd =$ sf]8 $ nfv $)
xhf eQmfgL ePsf]df sfd DkGg ePsf] 5g
== klxnf] Kofs]hdf DkGg ePsf] = sf]8 $$ nfv xhfsf] sfo ePsf]df Dk0f li6d r]s
ug] lrNn lgdf0f sfo bf]gtf] Kofs]hdf dfq lgdf0f ulg] uL 7]Ssf Kofs]lhordf u]sf]n] kLIf0f xg
s]sf] 5g
^= wf sfo M klxnf] Kofs]hsf] 6laquoSr jssf] sfd eP kl5 ejgdf On]e]6 lgdf0f ug] kmlgr tyf
kmlglordf sfo ug]afp08laquoL jfn nufpg] nufotsf sfdxsf] nflu = sf]8 amp nfv xhf sf]
nfutdf )amp sflts $ Dddf DkGg ug] uL )ampampdf +emftf ePsf]df xfnDd =$
sf]8 (^ nfv ) xhf vr ePsf]df n]vfkLIf0f cjwL )amp Dd lgdf0f sfo DkGg ge
$$= k|ltzt dfq sfd DkGg ePsf] 5
amp= DkQL Jojyfkg M cflys sfoljlw lgodfjnL )^$ sf] lgod ) -_ df dlxgf leq lhGL
lgLIf0f uL Sgkg] Jojyf Jojyf ePsf]df sfofnon] of] jif lhGL lgLIf0f u]sf] 5g
pkfi6laquokltsf] sfofno
1 sf sdrfL M fjhlgs vlb lgodfjnL )^$ sf] lgod ( df Psnfv kofF eGbfa9L ]jf
zNs nfUg] ]jf fjhlgs lgsfon] k|Ztfj dfu ugkg] pNn]v 5 sfofnon] bjGbL leqsf]
bjGbLdf gePsf kbxdf JolQmx+u f]em sfuL =ampamp^$)mdash ah]6 vr n]v]sf] kfOof]
lgodfjnLsf] k|lqmof kf uL ]jf sf lngkb5
2 kfLgtlds cGo ljwf M g]kfnsf] +ljwfgsf] efu ^ df pkfi6laquokltsf] kflgtlds tyf cGo ljwf
P]garingff lgwf0f eP adf]lhd xg] Totf] P]g gag]Dd g]kfn sfn] lgwf0f u] adf]lhd xg]
pNn]v 5 pkfi6laquokltn] kfpg] ljwf DjGwdf xfnDd P]g gjg]sf]n] sf0f dlGqklifbsf]
lg0foadf]lhd pknAw ufpg] u]sf] 5
3 Nnfxsfsf] kflgtlds M dlGqkLifbn] )amp) df u]sf] kldfhLt baGbLdf dfa]z gePsf]
Nnfxsf kb oyfjt fvL kflgtlds mdash eQmfgL ePsf]n] jLs[t bjGbL j]u eQmfgL
u]sf] kflgtlds lgod Ddt b]lvPg
4
4 laz]if eQf M eQf lbg]sf] cflwsfLs lg0fo a]u sfofnon] jsLo lrafnodf sfot ^
sdrfLxnfO )amp gtfa0f b]lv kmfug dlxgf Dd amp^mdash laz]if eQf pknJw ufPsf]df
eQf kfpg] cfwf b]lvPg
5 nfut cgdfg M fjhlgs vlb lgodfjnL)^$ sf] lgod df fjhlgs lgsfon] fdfg vlb
ugkbf Ltkjssf] nfut cgdfg tof uL jLs[lt ufpg kb5 sfofnon] nfut cgdfg tof
guL yfg hLk yfg sf vlb ul =^($)))mdash vr n]v]sf]n] sfggsf] kLkfngf
xgkb5
6 cfGtls lgoGq0f M cflys sfoljlw lgodfjnL)^$ sf] lgod ( cgf cfGtls lgoGq0f k|0ffnL
tof uL lgodfjnL k|fDe ePsf] jif leq nfu ulSg kg] Jojyf 5 cfGtls lgoGq0fk|0ffnL
tof u]sf] b]lvPg
Jojyflksf +b lrjfno
1 cfGtls lgoGq0f k|0ffnL M cflys sfoljlw lgodfjnL )^$ sf] lgod ( adf]lhd Dkfbg ulg]
sfox ldtJooL bIf k|efjsfL 9+uaf6 Dkfbg ug ljlQo k|ltj]bg k|0ffnLnfO ljZjgLo
agfpg tyf k|rlnt sfgg adf]lhd sfo Dkfbg ug cfGtls lgoGq0f k|0ffnL tof uL nfu
ugkg]df lrjfnon] cfGtls lgoGq0f k|0ffnL xfn Dd tof u]sf] 5g f]sf] cefjdf Ps JolQm
vlb tyf lgdf0f sfosf ljleGg k|lqmofdf +nUg ePsf] b]lvG5 vlb tyf lgdf0f sfox nufot
lrjfnosf cGo sfoxdf cfGtls lgoGq0f k|0ffnL tof uL sfofGjog ugkg] b]lvG5
2 lhGL Jojyfkg M sfofnosf] lhGL lgLIf0f k|ltj]bgdf amp j6f jfL fwgx lnnfdL ugkg]
b]lvG5 k|ltj]bgdf pNn]v ePsf cGo lhGL fdfgx d]tnfO tf]lsP adf]lhd ddt tyf
lnnfdLsf] sfafxL uL lhGL JojyfkgnfO bt agfpg] tkm Wofg lbgkb5
3 cltly Tsf M fjhlgs vlb lgodfjnL )^$ sf] lgod -_ +u DjlGwt cgrLndash df
vlb Demftfdf plNnlvt dfnfdfg jf cGo ]jf dfu u]sf] dodf cfkltstfaf6 k|fKt ug]
Jojyf ug +rgfTds jf PsfOut b Demftf ug lsg] pNn]v 5 lrjfnon] of] jif efdv
pkndashefdvsf] lrjfno +bLo ldlt tyf +bLo bnsf] sfofnoxdf uL hDdf =$ sf]8
^ nfv amp$ xhf cltly Tsfdf vr u]sf]df pkoQm Jojyfadf]lhd u]sf] b]lvPg lgodsf]
Jojyfadf]lhd ldtJooL Pj+ kfbzL agfO vr ugkb5
4 6qmf kfL vlb M fjhlgs vlb P]g )^ sf] bkmf -_ cgf k|ltkwf Lldt xg] uL 6qmf
6qmf kfL vlb ug gxg]df lrjfnon] =^ nfv xhfsf] sfofno fdfg = nfv
xhfsf] kmlgr =amp nfv ( xhfsf] cfiflw =amp nfv amp( xhfsf] d]lgL cfhf = sf]8
nfv ( xhfsf] fjhlgs lgdf0f d]t = sf]8 nfv (amp xhfsf] sfo 6qmf 6qmf kfL
f]em vlb u]sf] 5 P]gsf] Jojyfadf]lhd k|ltkwf ufO vlb ugkb5
5 Gog k|ltkwf M fjhlgs vlb P]g tyf lgodfjnL cgf vlb sfafxL k|ltkwL xgkb5
sfofnoaf6 of] jif =)$amp(amp nfut cgdfg ePsf] ljleGg lgdf0f sfo =)^amp
df lw k|s[of af6 ufPsf]n] nfut cgdfg Demftf sd sfo DkGg eP kZrftsf] eQmfgL
sd ljr tngf tyf ljZn]if0f ubf pNn]vlgo cGt b]lvPg vLb sfafxL ldtJooL gxg] tyf
f]em vlbdf ldn]dtf]sf] cjyf d]t xg Sg] xFbf lgoGq0ffTds sbdx rfNg kg] b]lvG5
6 dNo clej[l4 s M dNo clej[l4 s lgodfjnL ) sf] lgod amp-_ df btf ePsf] JolQmn] sg
jt jf ]jf cfktL ubf s clws[tn] cGoyf jLs[t u]b]lv afx]s k|fksnfO tf]s] adf]lhdsf]
9fFrfdf s lahs lbgkg] Jojyf 5 lrjfnon] cltly Tsfsf nflu Ps JofEumls]6nfO
=($ eQmfgL u]sf]df f] afktsf] ljndf xt lnlvt lan g+Da ePsfn] pQm lanaf6
eQmfgL ePsf] =amp$( dNo clej[4L s sd bflvnf u]sf] k|df0f k]z xgkb5
7 a7s eQf M +bsf kbflwsfL tyf boxsf] kflgtlds ljwf DaGwL P]g ) df kbflwsfL
bonfO +bsf] a7sdf efu lnPsf] k|To]s lbgsf] a7s eQf bO o k+of lbg] Jojyf 5
otf] eQf bgsf] clwj]zg tyf ldltsf] a7s ylut ulPsf] cjlw jLs[t ljbfsf] cjlwdf
klg lbg] Jojyf 5 )ampamp df +b kbflwsfL tyf boxnfO bg ylut ePsf] ljbfdf
a]sf] tyf a7sdf pklyt gePsf] ^ lbgsf] = sf]8 nfv a7s eQf eQmfgL ePsf]
kfOof] oL a7s ~rfng gePsf] ljbfdf a]sf] pklyt gePsf] cjyfdf d]t a7s eQf
eQmfgL ug plrt b]lvFbg
5
8 a9L eQmfgL M +bsf kbflwsfL tyf boxsf] kflgtlds ljwf DaGwL P]g ) sf] bkmf
cgf kbflwsfL tyf bon] tf]lsP adf]lhd kflgtlds kfpg] Jojyf 5 lrjfnon] +b
boxnfO x]s dlxgfsf] ljwf cu|Ld kdf pknAw ufpg] u]sf] 5 cu|Ld sd pknAw
ufPsf] cjyfdf ljleGg +b box dGqLklbsf] bo eO k|wfgdGqL tyf dGqLklifbsf]
sfofnoaf6 f] jfktsf] ]jf ljwf k|fKt u]sf]n] +b lrjfnoaf6 cu|Ld kdf eQmfgL ePsf]
=^^$()) DalGwt boxaf6 cn xgkb5
9 xflhL Jojyfkg M lrjfnodf sfot sdrfLxsf] xflhL Jojyfkg bt xgkb5
lrjfnodf sdrfL xflhLsf nflu ljBlto k|0ffnL x]sf]df k|of]u ePsf] b]lvPg ljBlto k|0ffnLsf]
k|of]u guL xflhL clen]v fVfL cltlQm do sfd jfkt =5282460000 sd eQmfgL
u]sf] sdsf] ljZjgLo xg] cfwf b]lvPg ljBlto xflhL Jojyfkg uL osf cfwfdf dfq
cltlQm do sfo u]dividegu]sf] k|dfl0ft clen]v fVg] Jojyf ugkb5
10 cltlQm dosf] vr M cy dGqfnosf] sfo~rfng lgb]lzsfndash )amp) sf] klR5]b amp df lgoldt
sfd jfx]s ljz]if sfdsf] nflu blgs bO 306f eGbf al9 cltlQm do sfd ug] sdrfLnfO
vfhfdividevfgf vr afkt =)ndash fjhlgs ljbfsf] lbg sfd u] afkt =))ndash pknAw ufpg]
k|f]Tfxg eQf k|0ffnL nfu ePsf]df pknAw gufpg] Jojyf 5 lrjfnodf k|f]Tfxg eQf nfu
ePsf]df lrjfno ~rfng tyf Jojyfkg ldltsf] )amp)^)^ sf] a7saf6 lrjfnodf
sfot yfoL tyf sf sdrfLxnfO cltlQm do fjhlgs ljbfsf] lbg sfd nufP afkt
eQmfgL lbg] lg0fo cgf ljleGg sdrfLx nfO vfhfdividevfgf vr afkt =$^))))
eQmfgL u]sf]n] lbg ldNg] b]lvbg
11 a9L eQmfgL M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ cgf vrsf] lan ekfO lxt
n]vf fVg kg] Jojyf 5 lrjfnoaf6 lj1fkg jfkt Ps lj1fkg Ph]GLnfO eQmfgL ubf
=ampampamp a9L sd eQmfgL ePsf] b]lvPsfn] pQm sd cn xgkb5
12 k]ZsL sff]af M lrjfnoaf6 ePsf k]ZsL sff]af DaGwL s]xL sfuhftx kLIf0f ubf b]lvPsf
Joxf]fx b]xfo adf]lhd x]sf 5g
121 cflys sfoljlw lgodfjnL )^$ sf] lgod amp$ -_ df dodf k]ZsL km5of6 ugkg] Jojyf 5
sdrfLxn] tf]lsPsf] do leq k]ZsL km5of6 ug] u]sf] b]lvPg sdrfLxnfO cfjZostf eGbf
a9L k]ZsL sd lbg] u]sf]n]] s]xL sd gub bflvnf ug] u]sf] d]t b]lvG5 lgodfgf tf]lsPs
cjlw leq k]ZsL km5of6 ug] km5of6 gug] sdrfLnfO lgodfgf xhgf cn ugkb5
122 Ps zfvf clws[tn] sfoqmd vr jfkt lnPsf] k]ZsL km5of6 ubf lgh )amp( ut] laxfg (=
ah] sf7df8f+sf nflu xjfOhxfh dfkmt cfPsf] b]lvG5 t lghn] pQm lbg sfofno k|of]hgsf
nflu j6f uf8L lhe uL s afx]s =))))) eQmfgL u]sf] vr n]lvPsf]n] f] sd cn
xgkb5
123 Ps gfoj Aafn] sfoqmd vr jfkt lnPsf] k]ZsL km5of6 ubf Jojyflksf +b lrjfnosf]
cfGtls e|d0f sfoljlw )^amp n] tf]s] eGbf a9L uf8L lhe u]sf] egL eQmfgL lnPsf]
=amp))))) sd cn ugkb5
124 Ps sfgg clws=tnfO+ sfo+qmd _rfngsf nflu k]ZsL lbPsf]df lgh ljf6guaf6 sf7df8f_
)amp) ut] laxfg M) ah] kmls+s]sf] b]lvG5 t k]ZsL km5of+6 ubf+ lghn] pQm lbg
sfof+no k|of]hgfy+ j6f uf8L lh+e u]afkt eQmfgL lnPsf] -amp))))) cn xgkb+5
125 Ps pklrjn] fli6laquoklt tyf pkndashfli6laquoklt lgjfrgsf nflu lnPsf] =)(amp))) k]ZsL km5of6
ubf pQm lgjfrgdf +nUg sdrfLxnfO =()()) lgjfrg eQf jfkt eQmfgL lbPsf] 5
lgjfrg eQf jfkt ljleGg sdrfLxnfO lbPsf] eQf sd k|ltlbg =)))) b]lv =amp))))
Dd x]sf] 5 lrjfnodf sfot sdrfLxn] k|f]Tfxg eQf tyf vfhfdividevfgf eQf lbOx]sf]
cjyfdf lgjfrgsf nflu yk eQf lbg] cfwf lgjfrgdf v6fOPsf sdrfLx tyf lbg nufot
f]Fu DalGwt kli6 xg] k|df0f sfuhft a]u =119093500 vr n]v]sf] 5
13 k|f]Tfxg eQf M cflys sfoljlw lgodfjnL )^$ sf] lgod df yk ljwf j[l4 uL cflys
bfloTj kg] lg0fo ubf cy dGqfnosf] kjxdlt lngkg] pNn]v 5 Jojyflksfndash+b lrjfno
DaGwL P]g )^ df x]sf] sfo Dkfbgdf cfwflt k|f]Tfxg sd pknAw ufpg Sg] Jojyfsf]
cfwfdf lrjfno ~rfng tyf Jojyfkg ldltsf] )amp^^ sf] lg0foadf]lhd z tnas]nsf]
) k|ltztn] xg] k|f]Tfxg eQf =^ sf]8 ^$ nfv fjhlgs labfsf] lbgsf] =amp)ndash cGo
6
lbgsf] =^))ndash sf bn] cltlQm do sfd u]sf] lbgsf] vfgfdividevfhf vr = sf]8 nfv
xhf d]t sdrfLxnfO sfo Dkfbg rs a]u = sf]8 ( nfv xhf ljljw vr
zLifsaf6 eQmfgL lbPsf]df cy dGqfnosf] kjxdlt lnPsf] b]lvPg dlGqklifbaf6 sfo Dkfbg
rs jLs[t ufPdfq o lsldsf] eQf vr ugkb5
14 a7s eQf M cy dGqfnosf] sfo~rfng lgb]lzsfndash )amp) sf] klR5]b amp df Pp6 lgsfo
cGtutsf kbflwsfLdividesdrfL dfq ag] a7sdf eQf k|bfg gug] pNn]v 5 fy pQm lgb]lzsfdf
a7s sfofno do aflx xgkg] d]t pNn]v 5 lrjfnosf sdrfL dfq a7s aL ljleGg
) a7ssf] eQf eQmfgL lnPsf] tyf sfofno do leq a7s a]sf] cjyfdf d]t eQmfgL lnPsf]
=())) -s afx]ssf]_ sd DalGwt sdrfLxaf6 cn uL fhj bflvnf ugkb5
15 ldGxf M lrjfnosf sdrfLxnfO )amp)amp df tna tyf ljwf eQmfgL ubf =( nfv xhf
36L s ssectL u]sf]n] cn xg kg] Joxf]f o sfofnosf] cf k|ltj]bgdf dfj]z ePsf]df
)ampamp af6 k ssectL ug yfn]sf] hgfO fjhlgs n]vf ldltcGtut pkldltn] )amp( sf]
lg0fon] ldGxf u]sf] 5 cfos P]g) sf] Jojyf eGbf kms lsldn] lg0fo uL jflGbf
k|fs[lts JolQmsf] s ldGxf uL s bfloTjjf6 pGdlQm lbg ldNbg ctM pQm s f]xL P]gsf] bkmf
adf]lhd cn xg kb5
jf]Rr cbfnt
= f]em vLb M fahlgs vLb P]g )^ sf] bkmf -_ df k|ltkwf lldt xg] uL 6qmf 6qmf kfL
vLb ug gxg] Jojyf 5 Ps k|s[ltsf vlb tyf lgdf0f sfo ubf tf]lsPsf] ldf eGbf a9L
sdsf] Pp6 kmd jf sDkgLaf6 k6s k6s = sf]8 nfv ( xhfsf] vLb u]sf]n] vLb
sfo ldtAooL tyf k|ltkwL 5 eGg Sg] cfwf b]lvPg
= P]g lgodsf] klkfngf M cflys sfoljlw lgofdjnL jdf]lhd lhGL lgLIf0f ugkg]df gu]sf] s]Gb|Lo
lgsfon] cflys jif z ePsf] lbg leq DjlGwt sfofnonfO clVtofL k7fpg kg]df =
sf]8 nfv ($ xhfsf] clVtofL k|bfg guL hu]8f fv]sf] tnjjf6 =^$ nfv (amp xhf
ljb]z e|d0fsf] nflu blgs e|d0f eQf k]ZsL lbPsf] amp^ hgf kbflwsfL tyf sdrfLsf] gfddf ljb]z
e|d0f hf+bf lnPsf] k]ZsL km5of6 ePsf] b]lvPg
= s ljhs M dNo clej[4L s lgodfjnL ) sf] lgod amp cgf jt jf ]jf cfktL ubf
k|fksnfO s ljhs k]z ugkg] Jojyf 5 jf]Rr cbfntn] j6f kmdjf6 s ljhs hfL
ePsf] df klxnf] lk|G6 sfnf] dln] s]d]6 uL gof+ 6ofDk g+= fvL dNo clej[4L s = nfv
xhf eQmfgL lbPsf]n] dNo clej[4L s dfof]hg ljj0f k]z xgkb5
$= k]ZsL M cflys sfolalw lgodfjnL )^$ sf] lgod amp$ -_ df k]ZsL km5of6 ug ufpg k]ZsL
lng]lbg] ba yLsf] stAo xg] pNn]v 5 sfofno DaGwL vr tyf ljb]z e|d0f sfosf] nflu
lbOPsf] k]ZsL = sf]8 amp^ nfv xhf cflys aifsf] cGTo Dd km5of6 ePsf] b]lvPg
= k|fljlws xfotf M cflys sfoljlw P]g ) sf] bkmf ^ df k|To]s sfofnon] a k|sfsf cfo
Joosf] dxfn]vfkLIfsaf6 clGtd n]vfkLIf0f ufpgkg] Jojyf 5 k|fljlws xfotf DaGwL
ljj0fdf sfggL zfgsf] ljsf tyf dfgj clwsf +If0f sfoqmdsf] nflu fi6laquo+3Lo hg+Vof
sf]if fi6laquo+3Lo ljsf sfoqmdaf6 =^amp sf]8(( nfv $ xhf k|fKt xg] pNn]v ePsf]df
n]vfkLIf0fsf] nflu k]z u]sf]] 5g pQm sddWo] fi6laquo+3Lo ljsf sfoqmd cGtutsf] )amp(
Ddsf] xfotf = sf]8 amp nfv xhfsf] btfjfn n]vfkLIfsaf6 n]vfkLIf0f DkGg ePsf]
k|ltj]bg k]z xg cfPsf] 5
sf7df08f+ lhNnf cbfnt
= cfGtls lgoGq0f k|0ffnL M sfofnon] k|rlnt sfggsf] kfngf ug kb5 tnaL k|ltj]bg kf
gufO tna lzifsdf = sf]8 nfv ^ xhf vr n]v]sf] iquest= sf]8 ( nfv $amp xhf
sf] vlb sfo u]sf]df jflifs vlb of]hgf tof gu]sf] lhGL fdfgxsf] dNo gvnfPsf]
jfL fwg ddt ubf d=n]=k=kmf=g+= fVg kg]df fv]sf] gb]lvPsf]n] lgodfjnLdf ePsf] Jojyf
sfofGjo xgkb5
= +lrt sf]if bflvnf M g]kfnsf] +ljwfg sf] wff ^ jdf]lhd g]kfn sfnfO k|fKt xg] hgs
sd +3Lo P]garingff csf] sg Jojyf gulPdf Ps sfL sf]ifdf cfDbfgL afFlwg] Jojyf x]sf]
5 cbfntn] cn u]sf] sd = sf]8 nfv $amp xhf Psdi6 +lrt sf]if bflvnf guL amp)
k|ltztn] xg] = sf]8 $ nfv amp xhf dfq +lrt sf]if bflvnf uL jf+sL ) k|ltztn] xg]
=^) nfv amp$ xhf sd dWo] k|ltztn] xg] =) nfv ^ xhf 8f] cnL ug]
7
kbflwsfLxnfO k|ltztn] xg] =) nfv xhf txlnbfnfO k|f]Tfxg jfkt ksf k|bfg
ug] u]sf] b]lvPsf]n] 8f] cnLsf] Dk0f sd +lrt sf]if bflvnf uL cy dGqfnojf6 lgsff
lnP dfq vr ug kg]df f] cgk ePsf] b]lvPg
= nutL fhj M cflys sfoljlw lgodfjnL )^$ sf] lgod ) jdf]lhd nutL tyf xjnL
fhjsf] n]vf x] gx]sf] olsg ugkg] pNn]v 5 cflys ljj0f cgf cflys jifsf] cGtdf =6
ca 66 sf]8 18 nfv 47 xhf nut jf+sL b]vfPsf] 5 cbfntn] nut jf+sLsf]] clen]v fv]sf]
ePtfklg nut tyf km5of6sf] clen]v k]z gcfPsf]n] nutL fhj clen]v le8fg ug lsPg
kmnf sfofGjog lgb]zgfno
= cfGtls lgoGq0f k|0ffnL M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf
ekbf] k|efjsfL jgfpg kb5 cfGtls lgoGq0f Jojyfsf] dNoIacuteg ubf e|d0f clen]v gfv]sf]
jflifs sfo Dkfbg k|ltj]bg tof gu]sf] lhGL lgLIf0f k|ltj]bgdf pNn]lvt Joxf]fsf] sfjfxL
gu]sf] vlb of]hgf gjgfPsf] htf sld sdhf]L b]lvPsf 5g k|rlnt P]g lgodsf] kfngf ug]
uL cfGtls lgoGq0f k|0ffnL tof uL nfu ug kb5
= k]sL M cflys jifsf] cGtDddf Ps +yfsf] gfddf km5of6 xg afFsL k]ZsL = nfv ) xhf
fjhlgs vlb lgodfjnL )^$ cgf cn km5of6 xg kg] b]lvG5
fli6laquoo Goflos k|lti7fg
= n]vf M fli6laquoo Goflos k|lti7fg -cflys k|zfg_ lgodfjnL )^( sf] lgod amp df k|lti7fgsf]
jh]6sf] 9fFrf jh]6 DjGwL cGo JojYff ldltjf6 jLs[t ePsf] lbUbzg jdf]lhd xg] pNn]v
5 ldltn] xfn Dd jh]6 9fFrf jh]6 DjlGw lbUbzg gtf]s]sf]n] xfn k|of]udf x]sf] n]vfaf6
k|lti7fgsf] kFhL tyf bfloTj DkQLsf] cWofjlws lytL lxtsf Joxf]f gb]lvg] xFbf k|lti7fgsf]
cfo Joosf] oyfy lylt b]lvg] uL ldltn] n]vfsf] 9fFrf tyf jh]6 DjlGw lbUbzg tf]ls nfu
ugkb5
= sf]if +~rfng sfoljlw M k|lti7fg lgodfjnL )^( sf] lgod ) cgf k|lti7fgdf k|fKt xg]]
sdsf] sDtLdf ) k|ltzt sd +yfut zNs jfkt k|lti7fgsf] sf]ifdf bflvnf ugkg] pNn]v
5 of] jif Dd = nfv amp xhf k|fKt ePsf]]df d2tL vftf vf]nL hDdf u]sf]n] lgoddf
Jojyf eP jdf]lhd sdrfL sNof0fsf]ifdf hDdf u]sf] 5g
= 6qmf kfL vLb M fjhlgs vlb lgodfjnL )^$ sf] lgod cgf =) nfv eGbf a9Lsf]
lgdf0f sfo ubf k|ltkwfaf6 ufpg kg]df sfofnon] nfut cgdfg = nfv ^ xhf ePsf]
lgdf0f sfo 6qmfdf ljefhg uL =( nfv xhf eStfgL u]sf]]n] lgod +ut ePsf] b]lvPg
$= k]ZsL M fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd Ps lgdf0f JojfoLnfO =amp$
nfv xhf g]kfn ljwt k|flwsf0fnfO =amp) nfv ($ xhf sd k]ZsL pknAw ufPsf]df
lgodfjnL adf]lhd km5f6 ug kb5
clVtof bkof]u cgGwfg cfof]u s]lGb|o sfofno
= kflsordfsf] nflu ]8 lgdf0f M cfof]usf] kflsordf ]8 lgdf0fsf] nflu g]kfn jfn +u7gsf] jldTjdf
x]sf] hldg )amp) b]lv j9Ldf jifsf nflu g]kfn jfn +u7gn] pknJw ufPsf] dofjlw
dfKt eP kZrft lgdf0f u]sf] eflts kjfwfx +u7gnfOg oyflyltdf 5f8g kg] uL g]kfn
jfn +u7gn] )amp) df cgdlt lbP kZrft =) nfv xhfsf] nfutdf lgdf0f DkGg
ePsf] 5
kjfwfx u sfL +yfdf lgdf0f uL cNksfn -)amp$ b]lv )amp_ sf]
k|of]u kl5 f]xL +yfnfO oyf lyltdf 5f8g kfpg] sggL cfwf b]lvbg
= 7]Ssf Jojyfkg M cflys sfofljlw lgodfjnL )^$ sf] lgod )-_ cgf 7]Ssfksectf jLs[t ug]
sfo d]t k|yd rfdfls cjlwdf DkGg uL Sg kg] Jojyf 5 cfof]usf] k|xL dxfzfvf tyf
lgdf0f sfo l=cfO=P=P=k|of]u zfnfdf fdfgx cfklt $ 8Jn=lk=lu|k f]nf l6dsf] l8hfOg
cfklt h8fg tyf kLIf0f sfo htf sfoxsf] 7]Ssf Jojyfkg sfo lgoddf pNn]lvt ePsf]
cjwLdf xg s]sf] b]lvPg
dxfn]vfkLIfssf] sfofno
1 n]vfkLIf0f zNs cnL M dxfn]vfkLIfssf] sfofnon] n]vfkLIf0f u]sf fjhlgs +yfgxjf6
k|fKt xgkg] k|fKt ePsf] k|fKt xg jf+sL n]vfkLIf0f zNssf] clen]v nutL fhjsf] 9f+rfdf
cBfjlws kdf fvL cn ug kb5 sfofnon] ttDjlGw ljj0f ki6 vnfO clen]v fv]sf]
b]lvPg o jifDd n]vfkLIf0f ulPsf fjhlgs +yfgxdWo]jf6 cn ugkg] cn ePsf]
8
cn ug j+fsL n]vfkLIf0f zNs olsg ug lsg] cjyf b]lvPg o DjGwdf ut jifsf]
n]vfkLIf0f k|ltj]bgn] d]t cfNofPsf]df o jif klg wf ge lylt oyfjt b]lvof] n]vfkLIf0fsf]
qmddf laj0f ljZn]if0f ubf n]vfkLIf0f eOs]sf yfgxjf6 ^ cflys jifsf] n]vfkLIf0f
zNs =))))ndash cnL ug jfFsL b]lvPsf]n] cfjZos sfjfxL fy cn uL +lrt sf]if
bflvnf xgkb5
2 jflifs jh]6 vr M cflys sfoljlw lgodfjnL )^$ cgf sfofnon] ljlgof]lht jflifs jh]6sf]
ldf leq xL vr ugkg]df Ps jh]6 pkzLifsdf vr sd gDjxdf =1454164ndash
ljlgof]lht jh]6 eGbf j9L vr u]sf] b]lv+bf lgodDdt gb]lvPsf]n] lgoldt ufpgkb5
nf]s]jf cfof]u s]lGb|o sfofno
1 cfGtls lgoGq0f M P]g lgodxdf sfofnon tyf kbflwsfLdividesdrfLxn] ug kg] ljleGg sfox
tf]lsPsf] 5 zfvf clws[tndash nfO lghfdtL ]jf P]g )$(sf] bkmf ampv-_ cgf tnaL k|ltj]bg
kf gufO =(amp^^)ndashtna eQf vr n]v]sf] cflys sfoljlw lgodfjnL )^$ cgf lhGL
lgLIf0f k|ltj]bg adf]lhdf lhGL dfnfdgsf] ldGxf lnnfd tyf ddt DjlGw sfjfxL gu]sf]
cfkm dftxtsf lgsfosf] nflu cfGtls lgoGq0f sfoljlw tof uL nfu gu]sf] cfOkg]
Defljt hf]lvdx klxrfg gu]sf] cjyf b]lvg cfof] odf wf xg kb5 cfof]un] cfGtls
lgoGq0f Jojyf k|efjsfL agfOPsf] hjfkm lbPsf] 5
2 kflgtlds s M cfos P]g ) sf] bkmf amp cgrLndash df kflgtlds cfodf k|ltztDd
s nfUg] Jojyf x]sf] 5 cfof]un] of] jif sfo Dkfbgsf] cfwfdf ljleGg
kbflwsfLdividesdrfLxnfO kflgtlds eQf oftfoft vr vfgfdividevfhf cflbdf ^)^$ndash
vr n]v]sf]df eQmfgLsf] dodf k|ltztdfq s s66L u]sf] 5 kbflwsfLdividesdrfLxsf] tnj
tyf eQfnfO P]g adf]lhd u0fgf uL s ssectL u] tfklg sfo Dkfbgsf] cfwfdf ePsf] eQmfgLnfO
jflifs cfodf dfj]z guL Gogtd bdf s66L ubf s 56g Sg] cjyf x]sf] a eQmfgLnfO
cfodf dfj]z uL s ssectL ug kb5 sfofnon] emfj adf]lhd dftxt sfofno d]tdf cfufdL
jif b]vL cfodf dfj]z ug k|s[of z ulPsf] hjfkm lbPsf] 5
3 vfgf vfhf vr M nf]s]jf cfof]u P]g )^^ sf] bkmf df cfof]usf bo tyf sdrfLxnfO
sfofno do eGbf a9L do cfof]udf sfd nufpg k]df jf sg laz]if sfddf nufpg k]df yk
ljwfsf] kdf cfof]un] lgwf0f u] adf]lhdsf] sd tyf vfgf vfhf vr d]t lbg lsg] pNn]v
5 cfof]ujf6 Dkfbg xg] clwsf+z sfox sfofno doeGbf cuf8L tyf k5f8Lsf] dodf ufO
kbflwsfL tyf sdrfLnfO vfhf vfgfsf] nflu ah]6 vr n]v]sf]df Pp6 kbflwsfLdividesdrfLnfO
ljleGg sfodf +nUg ePsf] cfwfdf Ps dodf Psk6seGbf a9L vfgf vfhf vr eQmfgL xgSg]
lylt b]lvof] kbflwsfL tyf sdrfLxnfO lbOg] vfgf vfhf nufotsf cflys ljwfnfO a9L
Jojxfls ldtJooL agfpg cfof]usf] k|rlnt gddf wf xg kg] b]lvG5
4 ljljwaf6 vr M cflys sfoljlw lgodfjnL )^$sf] lgod $)-_sf] k|ltjGwfTds jfSof+zdf
ah]6df k]sf] sddf ljljw sdaf6 vr ug gkfOg] pNn]v 5 cfof]un] of] jif ljljw zLifsdf
ljlgof]lht ah]6af6 dfnfdfg tyf ]jf cfkltdf =^^amp^ndash 5kfOdf =^((((ndash ~rf
dfWodnfO eQmfgLdf ampamp)amp$ndash d]t =()$(ndash vr u]sf] b]lvof] vr zLifsxsf]
alus0f JofVof adf]lhd DjlGwt zLifsdf ah]6 Jojyf uL vrsf] n]vf tyf cflys ljj0f
tof ug cfof]un] Wofg lbg kb5 sfofnon] tTsfn ugkg] vlb dfq f]em vlb ulPsf] hjfkm
lbPsf] 5
5 kfdz s M cfos P]g ) sf] bkmf (-_ df aflGbf JolQm ux| aflGbf JolQmnfO 7]Ssf jf
sfsf] sd eQmfgL ubf k|ltztsf bn] s s6[L ugkg] pNn]v 5 cfof]un] klAns le
Dofg]hd]06 li6dsf] l8hfOg ljsf kLIf0f h8fg tyf +rfng dlxgfleq DkGg ug] uL
Ps kfdzbftfFu km]a|cL ) df cd]lsL 8n (()))) sf] Demftf u]sf]df of] jif
clGtd ljnsf] =amp$$^ndash d]t xfnDd =))((ampndash eQmfgL u]sf] b]lvG5 cfof]un]
k|wfgdGqL tyf dGqLklifbsf] sfofno dfkmt PlofnL ljsf aIacutenfO eQmfgLsf] nflu lzkmfl
u]sf]df k|ltzt s =^amp$ndash 56 xg uPsf] b]lvof] sfgg cgf s cn ug kb5
sfofnon] Demftf ubf g pSt Joxf]f 56g uPsf] PlofnL ljsf aIacuten] f]em eStfgL ug]
ePsf]]n] cn ug glsg] hjfkm lbPsf] 5
9
kfdzbftfn] h8fg u]sf] km6j]osf] Ps jif jf]G6L cjlw x]sf]df f] cjlw kZrft pQm
km6j]o g]6jlsEuml 1fgsf] bLuf] ~rfng ljsfsf] nflu bIf hgzlQm tof u]sf] kfOPg
jf]06L cjlw kZrft km5of6 cfOkg] dof dfwfgsf] nflu cfjZos hgzlQm tof ugkb5
nf]s]jf cfof]u dWodfGrn If]qLo lgb]zgfno
1 kflgtlds s M cfos P]g ) sf] bkmf amp cgrL df kflgtlds cfodf k|ltztDd
s nfUg] Jojyf x]sf] 5 cfof]un] of] jif sfo Dkfbgsf] cfwfdf ljleGg sdrfLxnfO
kflgtlds eQf oftfoft vr vfgfdividevfhf cflbdf ^()($ampamp vr n]v]sf]df eQmfgLsf]
dodf k|ltztdfq s s66L u]sf] 5 sfo Dkfbgsf] cfwfdf ePsf] eQmfgLnfO jflifs
cfodf dfj]z gu]sf]n] a eQmfgLnfO cfodf dfj]z uL s s66L ug kb5
2 vlb M fjhlgs vlb P]g )^ sf] bkmf pkbkmf -_ cgf k|ltkwf Lldt xg] uL 6qmf
6qmf uL vlb ug gxg] Jojyf 5 sfofnon] of] jif sfofno ~rfngaf6 =^$amp$ndash
ljljwaf6 =amp)$ndash d]t =amp()(ndash sf] 5kfO tyf sfofno fdfg vlb u]sf]df
k|ltkwf ufPsf] kfOPg vlb sfonfO k|ltkwL kfbzL agfpg kg] b]lvG5 sfofnon] cfufdL
jif b]vL wf ug k|s[of z ulPsf] hjfkm lbPsf] 5
3 lhGL M cflys sfoljlw lgodfjnL )^$ sf] lgod )df Ps jifdf sDtLdf Ps k6s lhGL
lgLIf0f ufO k|ltj]bgsf] cfwfdf lnnfd ljqmL Pj+ ddt Def ugkg] dNo gvn]sf] eP vnfpg
kg]df f] sfo xg s]sf] b]lvPg k|ltj]bgdf pNn]lvt Joxf]fnfO sfofGjogdf Nofpg kg] b]lvof]
sfofnon] emfj adf]lhd cfufdL jif b]vL wf ug k|s[of z u]sf] hjfkm lbPsf] 5
nf]s]jf cfof]u bvft Jojyfkg s]Gb|
1 kflgtlds s M cfos P]g ) sf] bkmf amp cgrL df kflgtlds cfodf k|ltztDd
s nfUg] Jojyf x]sf] 5 cfof]un] of] jif sfo Dkfbgsf] cfwfdf ljleGg sdrfLxnfO
kflgtlds eQf oftfoft vr vfgfdividevfhf cflbdf =((ndashvr n]v]sf]df eQmfgLsf] dodf
k|ltztdfq s s66L u]sf] 5 sfo Dkfbgsf] cfwfdf ePsf] eQmfgLnfO jflifs cfodf
dfj]z gu]sf]n] a eQmfgLnfO cfodf dfj]z uL s s66L ug kb5
lgjfrg cfof]u
1 vr zLifs M cy dGqfnoaf6 hfL sfo ~rfng lgb]lzsf )amp) sf] bkmf === df x]sf] vr
zLifssf] jlus0f JofVofdf ljBt dxzn jfL fwg ddt k|f]Tfxg eQfsf] nflu leGgfleGg
vr zLifs tf]s]sf] 5 cfof]un] ljBt dxzn jfL fwg ddt kbflwsfL tyf sdrfLxnfO
cltlQm do sfddf nufO pknAw ufPsf] vfgf tyf vfhf vr d]t =)$)(ndash sfoqmd
vrdf dfj]z u]sf] 5 pQm sf0f ljQLo ljj0fdf k|tt ePsf] cfFs8fn] vr zLifs jlus0f
JofVof adf]lhd lrq0f gug] ePsf]n] cflys ljj0fdf wf uL lgoldt ug kb5 cfof]un]
DalGwt vr zLifsdf ah]6 Gog ePsf]n] sfoqmd vr+u cfj4 uL vr ulPsf] xfn wf
ug] k|of ulPsf] hjfkm lbPsf] 5
2 cfGtls lgoGq0f M fjhlgs vlb lgodfnL )^$ sf] lgod -_ adf]lhd jLs[t ah]6 tyf
sfoqmd k|fKt ePkl5 jflifs vlb of]hgf kldfhg gu]sf] cflys sfoljlw lgodfjnL )^$ sf]
lgod ^-_ adf]lhd vr ePsf] j Lb lan ekfOdf eQmfgL ePsf] 5fk gnufPsf]lgod )
adf]lhd lhGL lgLIf0f k|ltj]bgsf] cfwfdf ddt DaGwL sfjfxL gu]sf] dNo gvn]sf lhGL
dfnfdfgxsf] lgodfgf dNo sfod uL fv]sf] kfOPg lgodsf] kfngf xg kb5 cfof]un]
cfufdL lbgdf wf ulg] hjfkm lbPsf] 5
3 rfdfls vr M cfof]usf] s]Gb|Lo sfofnosf] nflu of] jif dtbftf gfdfjnL cBfjlws +sng
+yfut b[9Ls0f sfosf] nflu rfntkm =^()^)^ndash kFhLuttkm =$amp^(ndash ah]6
ljlgof]hg ePsf]df qmdzM =(^ampndash =(()ndash vr ePsf] 5 sfoqmd cgf
cl3Nnf rfdfls cjlwdf +rfng ug] sfox d]t t]|f] rfdfls cfiff9 dlxgfdf +rfng
u]sf] b]lvof] jifsf] cGTodf w] sfoqmd +rfng ubf Ps dodf sfoaf]em a[l4 xg] cgudg
kla]If0f k|efjsfL gxg] ePsf]n] odf wf xg kb5 cfof]un] cfufdL sfoqmddf wf ulg]
hjfkm lbPsf] 5
4 0fglts of]hgfsf] sfofGjog M cfof]un] cfof]u dftxtsf lgsfo tyf lgjfrg DaGwL ug kg]
wfsf] sfofGjog DaGwdf )ampamp b]lv )ampamp^ Ddsf]nflu bf]|f] k~rjifLo 0fglts of]hgf
sfofGjogdf NofPsf] 5 pQm 0fglts of]hgfsf sfoxdWo] klxnf] jifsf] sn ( nIodWo]
10
$df k0f $$df cfFlzs k|ult ePsf] kfOof] 0fglglts of]hgfdf plNnlvt dotflnsf
cgfsf] nIo kf ug yk k|of xg kg] b]lvof] cfof]un] +qmd0fsflng cjyfdf tof ulPsf]
gofF +ljwfg tyf afXo sf0faf6 sltko sfo xg gs]sf]n] xfn kgfjnf]sg ex]sf] hjfkm
lbPsf] 5
5 jb]lzs xfotf M cflys sfoljlw P]g ) sf] bkmf ^ df k|To]s sfofnon] a k|sfsf cfo
Joosf] dxfn]vfkLIfsaf6 clGtd n]vfkLIf0f ufpgkg] Jojyf 5 cfof]u fi6laquo+3Lo ljsf
sfoqmd OG6g]zgn kmfp08]zg km On]S6laquof]n li6daLr ePsf] Demftf cGtut of] jif =$
sf]8 ^ nfv ) xhf k|fKt ePsf] ljj0f k]z ePsf] 5 laringkIfLo tyf axkIfLo |f]taf6 )ampamp
df k|fKt xg] k|fljlws xfotfsf] ljj0fdf dfj]z gePsf] pQm xfotfsf] cflys ljj0f k]z uL
n]vfkLIf0f ufPsf] 5g
pQm xfotf cGtut =amp sf]8 ^ nfv xhfsf] Nofk6k tyf rgf k|ljlwDaGwL
fdfgx k|fKt ePsf]df jflifs s]Gb|Lo cflys ljj0fdf dfj]z u]sf] 5g jb]lzs xfotfnfO
fli6laquoo ah]6 k|0ffnLdf dfj]z uL n]vfkLIf0f ufpgkb5
6 tflnd uf]i7L tyf sfozfnf M cfof]un] of] jif tflnd uf]i7L tyf sfozfnf jfkt dtbftf gfdfjnL
cBfjlws sfoqmdaf6 =$^^) +yfut b[9Ls0f sfoqmdaf6 =((()amp( d]t hDdf
=^)^( vr n]v]sf]df b]lvPsf Joxf]f lgDgfgf 5gM
^= cflys sfoljlw lgodfjnL )^$sf] lgod^-_df sfL lgsfoaf6 sg tflnd ]ldgf uf]i7L
sfozfnf uf]i7L cflb ~rfng ug kbf f] sfosf] sfoqmd tyf nfut cgdfg tof uL clwsf
k|fKt clwsfLaf6 jLs[t ufpg kg] pNn]v 5 bz tflnd tyf uf]i7Ldf ljleGg bft[+yf+u
nfut fem]bfL u]sf] Joxf]f sfoqmd jLs[lt DjGwL l6Kk0fL cfb]zdf pNn]v ePsf] b]lvG5 Dk0f
vr dfj]z ePsf] nfut cgdfg tof guL sfofnon] Joxf]]sf] c+zsf]dfq nfut cgdfg tof
u]sf] bftfn] Joxf]]sf] oyfy vrsf] ljj0f lxtsf] k|ltj]bg tof gu]sf]n] vrdf bf]xf]f]kg eP
gePsf] olsg ug lsPg nfut cgdfgdf bftfsf] nfut xeflutf c+zd]t vnfO vr kfbzL
ug kb5 cfof]un] cj pk|fGt wf ulg] hjfkm lbPsf] 5
^= cy dGqfnosf] cflys sfoljlw lgb]lzsf )amp) sf] bkmf amp== df j k|sfsf tflnd uf]i7L
]ldgf sfozfnf +rfng DaGwL vrsf] dfkb08 lgwf0f ulPsf] 5 cfof]un] +rfng u]sf]
tflnd uf]i7L tyf sfozfnfxdf sgdf cy dGqfnosf] lgb]lzsf adf]lhd sgdf cfof]un] 56[
b tf]sL vr n]v]sf] b]lvof] cfof]un] b tf]Sbf klg dfg k|s[ltsf] sfoqmdsf] nflu dfg b
sfod ePsf] b]lvPg lglZrt dfkb08sf] cfwfdf sfoqmd vr xg] Jojyf ulg kb5
7 dfnfdfg vlb M fjhlgs vlb P]g )^ sf] bkmf pkbkmf -_ cgf k|ltkwf Lldt xg]
uL vlb ug gxg] Jojyf 5 sfofnon] of] jif sfofno +rfngaf6 sn =$(ndashsf]
vlb u]sf]df =^ampndash sf] dfnfdfgdfq lznaGbL befp kqsf] dfWod uL afFsL f]em
vlb u]sf]5 lznjGbL befpkq dfu ulPsf ( cfO6ddf dfj]z ePsf dfnfdfg d]t
Demftfdf pNn]lvt kldf0f eGbf a9L kldf0fdf vlb u]sf] b]lvof] lgodfjnLsf] Jojyf adf]lhd
vlb sfo k|ltkwL kfbzL xg kb5 cfof]un] z ah]6 Gog ePsf] cfjZos dfnfdfgsf]
kjfgdfg ug glsPsf]n] k6s k6s vlb ug k]sf] hjfkm lbPsf] 5
8 a7s eQf M cy dGqfno sfo +rfng lgb]lzsf )amp) sf] bkmf amp== df a7s eQf DjGwdf
Pp6 lgsfo cGtutsf kbflwsfL sdrfLdfq ag] a7sdf eQf k|bfg gug] sfgg cgf
u7g ePsf ldltsf] a7sdf dfq eQf k|bfg ug] ljz]if1 ]jf cfjZos k]df cfdlGqt bosf]
kdf a9Ldf hgf DdnfO eQf k|bfg ug] nufotsf] dfkb08 tf]s]sf] 5 cfof]un] jflifs
sfoqmddf dfj]z ePsf tyf yk sfox Dkfbg ug] lnlndf cfGtls kdf u7g u]sf]
dltdividepkndashldltsf +of]hs tyf bo cfdlGqtxnfO a7s eQf =)))ndash eQmfgL
u]sf]df lgb]lzsfdf tf]lsPsf] dfkb08 kf ePsf] kfOPg ut jifsf] n]vfkLIf0f k|ltj]bgdf d]t
cfNofOPsf]df cfof]un] cfufdL lbgdf wf ug] k|ltj4tf hgfPsf] eP tfklg f] lyltdf wf
ePsf] kfOPg cfof]un] lgjfrg cfof]u P]gdf x]sf] cjlzi6 clwsf cfof]usf] k|s[ltp2]Zo cgf
a7ssf] +Vof d]t klxn] g lglZrt uL cfof]uaf6 lg0fo eP adf]lhd a7s aL eQf eQmfgL
ulPsf] hjfkm lbPsf] 5
9 k]ZsL M cflys sfoljlw lgodfjnL )^$ sf] lgod amp$-_ df tf]lsPsf] sfoljwL ckgfO k]ZsL
km5of6 ugkg] pNn]v 5 cflys aifsf] cGodf =()ndashkm5of6 xg afFsL x]sf]n] lgodfgf
km5of6 xg kb5
11
10 xtfGt0f M cflys sfoljlw lgodfjnL )^$sf] lgod amp-$_ lhGL dfnfdfg xtfGt0f ubf
xtfGt0f kmffd eL xtfGt0f ug kg] cfDbfgL afFw]sf] hfgsfL k|fKt ePkl5 dfnfdfgsf]
nut ssectf ug kg] pNn]v 5 cfof]un] =$)^)ndash sf] dfnfdfg dftxtsf lgsfodf xtfGt0f
uL k7fPsf]df cfDbfgL afFw]sf] k|df0f k|fKt guL nut ssectf u]sf]n] bflvnf u]sf] k|df0f k]z xg
kb5
11 lhGL M cflys sfoljlw lgodfjnL )^$sf] lgod =df sfL lhGL dfnfdfgsf] +If0f
+ef uL fVg kg] pNn]v 5 of] jif lnnfd laqmL u]sf] dWo] )amp)) df vlb ePsf]
=$(ampndash sf] Ps )amp) df vlb ePsf] =)ndash dNosf] Ps d]t =ampndash
kn dNosf] yfg df]jfOn ]6 d]t dfj]z ePsf] 5 o jif sfofnon] =$amp$ampndash =(ampampndash
=()$))ndash d]t =$(ndash dNosf yfg gofF df]jfOn vlb u]sf]n] 5f]6f] cjlwd ljlu|bf
sfL DklQsf] +If0f bkof]udf cfof]un] Wofg glbPsf] JolQmut k|uf]udf cfpg] fdfg
vlb ug ldNg] cfwf b]lvbg
12 vr Jojyfkg M yfgLo txsf] )amp$df xg] lgjfrgsf] nflu cfof]unfO =) ca ) sf]8
lgsff ePsf] 5 lgjfrgsf] lnlnfdf cfof]usf] cltlQm Iffnufot cGo sfL lgsfoxaf6
d]t vr xg] Gbedf vrdf ldtJolotf sfod ug dfkb08 tyf gDsf] kfngf uL ufO vr
Jojyfkg ug kg] b]lvG5
dxfGofoflwjQmfsf] sfofno
1 jb]lzs xfotf M cflys sfoljlw P]g ) sf] bkmf ^-_ df j k|sfsf cfondashJoosf] tf]lsP
adf]lhdsf] n]vf cflys ljj0f k]z uL clGtd n]vfkLIf0f ufpg kg] Jojyf 5 sfofnon]
k]z u]sf] ljj0f cgf +oQm fi6laquo+3Lo ljsf sfoqmd cGtutsf] sfggL zfg tyf
dfgjclwsf +If0f k|0ffnL jnLs0f sfoqmdaf6 =amp)amp)ndash +oQm fi6laquo+3Lo jfnsf]ifaf6
=ampndash xof]u k|fKt u]sf] vrsf] n]vf cflys ljj0f n]vfkLIf0fsf] nflu k]z xg cfPg
pQm vrsf] n]vf cflys ljj0f n]vfkLIf0fsf] nflu k]z xgkb5 sfofnon] cfufdL lbgdf
ljlwDdt ah]6df dfj]z uL vr ug k|oTg ulg] hjfkm lbPsf] 5
2 cfGtls lgoGq0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ) adf]lhd lhGL lgLIf0f ug
kg] pNn]v 5 sfofnon] lhGL lgLIf0f gu]sf] vr eP ghfg]] lhGL vftf -d=n]=k=kmf=g+= $amp_
kfgf] e RofltP clen]v nf]k xg] cjyf x] tfklg gofF vftf v8f uL cBfjlws u]sf] kfOPg
lgodfgf lhGL lgLIf0f uL lhGL clen]v cBfjlws ug kb5 sfofnon] cfufdL lbgdf
Jojlyt ub nlug] hjfkm lbPsf] 5
3 k|f]Tfxg eQf M dxfGofoflwjQmfsf] sfofnosf] nflu g]kfn sfn] jLs[t u]sf] sfo+ Dkfbgdf
cfwflt k|f]Tfxg eQf lgb]lzsf )amp sf] dfkb08 ^ cgf k|To]s dlxgf 306f cltlQm do
sfd ugkg] f] eGbf sd ePdf Gogtd 306fDd cltlQm dosf] ) cIacuteefnfO cfiftdf
u0fgf uL z tnj s]nsf] k|ltztDd lbgSg] k|fjwfg 5 cbfntdf ax ug] $ pkndash
lrj f] eGbf dflysf $ sfL jlsnxsf] sfofno do afx]ssf] dodf xflh u]sf]
k|df0f geP tfklg lgoldt sfofno dodf xflhL ePsf] lbgdf pklyt ePdf jtM cltlQm
do sfd u]sf] dfgL k|f]Tfxg eQf u0fgf ug] )amp df lg0fo uL =)((ampndash sfo
Dkfbgdf cfwflt k|f]Tfxg eQf eQmfgL u]sf] kfOof] lgb]lzsfdf pNn]lvt dfkb08sf] cfwfdf
eQf eQmfgL ug kb5 sfofnon] ljxfgndashj]nsf kmfOn tyf ldlzn cWoog guL cbfntdf ax
ug glsg] cfufdL lbgdf xflhL nufot cGo kIfnfO+cem a9L sfofGjogdf nlug] hjfkm
lbPsf] 5
4 a7s eQf M cy dGqfno sfo +rfng lgb]lzsf )amp) sf] bkmf amp==-a7s eQfsf] dfkb08_df
sfggcgf u7g ePsf ldltxsf] a7sdf dfq eQf k|bfg ug] sfggL Jojyf a]u u7g ulPsf]
ldltsf kbflwsfLnfO lgb]lzsfsf] dfkb08 kf guL =^)))ndash a7s eQf eQmfgL u]sf]
b]lvPsf]n] pQm sd cn xg kb5 5 sfsf sdrfL M sfofnon] n]vfkfn xfos sDKo6 ck]6 xnsf jfL rfns
sfofno xof]uL d]t uL hgfnfO+ dfls =))ndash =ampamp)ndash =$^amp)ndash
=()ndash bn] hDdf rf8kj vr =())ndash n]v]sf]df Demftf kqdf rf8kj vr kfpg]
pNn]v ePsf] gb]lvPsf]n] eQmfgL lgod Ddt b]lvPg sfofnon] lgodfgf Demftf u] rf8kj
vrnfO lgoGq0f ulg] hjfkm lbPsf] 5
12
6 eQf M Ps sDKo6 ck]6nfO lghfdtL sdrfLxsf] cflwsfls 6laquo]8 olgogsf] lgjfrgdf
vl6Pjfkt )amp rq b]lv )amp h]i7Dd dfls tnjsf] ) k|ltztn] xg] lgjfrg eQf eQmfgL
lbPsf] cjlwdf dfls =($))ndash bn] dlxgfdf =))ndash sfo Dkfbgdf cfwflt k|f]Tfxg
eQf eQmfgL ePsf] b]lvPsf]n] bf]xf]f] lbg ldNg] cfwf k]z xg kb5
k|wfgdGqL tyf dlGqklifbsf] sfofno
1 ljQLo k|utL M rgf k|ljlw cfof]hgfsf]] kFhLut cgGwfg tyf kfdzdf g]kfn sfsf] =amp)
nfv PlofnL ljsf aIacutesf] f]em eQmfgL = sf]8d]t = sf]8 amp) nfv ah]6 Jojyf
ePsf]df g]kfn sf |f]ttkmsf] dfq =$$ampndash-)=^( k|ltzt_ vr ePsf]] 5 ah]6 vr
gu]sf sf0faf6 tf]lsPsf] cjlwdf cfof]hgf DkGg xg] b]lvbg
2 yk ah]6 M cfof]hgf cGtut d]lzgL cfhf zLifsdf =) nfvsf] ah]6 vr ug] z clVtofL
k|fKt ePsf]df )amp df = sf]8 ^ nfv ( xhf yk eO hDdf = sf]8 ( nfv (
xhf ah]6 sfod ePsf] kfOof] yk clVtofLaf6 sfod ah]6 cflys ljj0fdf d]t 56 ePsf]
5 yk clVtofL sd dfj]z gu]sf]n] cflys ljj0fn] oyfy lrq0f u]sf] kfOPg
3 k|ult M cflys sfolalw lgodfjnL )^$ sf] lgod ^ df tfns sfofnon] dftxt sfofnoaf6
k|fKt k|ult k|ltj]bgsf] eflts ljQLo kIfsf] dLIff ugkg] Jojyf 5 rgf k|ljlw ljsf
cfof]hgfsf] g )^ hgjL b]lv hg ) Ddsf] divide dlxgfsf] k|ult k|ltj]bg k] u] afkt
=((((ndash eQmfgL ePsf] 5 of] jif k cjlw d]l6Psf] k|ult k|ltj]bg tof gu]sf]n]
dWofjlws k|ult dNofIacuteg ug lsPg cflys tyf kjfwf dxfzfvf cfof]hgf dGjostf
sfofnon] ljleGg sfoqmdsf] nflu cfof]hgf cGtut amp lgsfosf] sn =ampamp sf]8 nfv (
xhf ljlgof]hg ePsf]df = sf]8 nfv ( xhf-amp=^ k|ltzt_ vr u]tf klg lgoddf
Jojyf eP cgf s]Gb|Lotsf] jflifs k|ult k|ltj]bg tof u]sf] kfOPg fli6laquoo klro kq
Jojyfkgsf] 7]Ssfksectf DalGw sfo f]lsPsf] sf0f ljQLo k|utL sd b]lvPsf] sfofnon] egfO 5
dod lalgof]lht ah]6 pkof]u uL nlIft k|utL xfFln ug kb5
4 ca08f M cflys sfoljlw P]g ) sf] bkmf ^-_ df cy dGqfnoaf6 sfofnout ah]6 ljj0f
vr ug] clVtofL k|fKt xgffy DalGwt dGqfnon] ljefuLo k|dvnfO ljefuLo k|dvn] dftxt
sfofno k|dvnfO clVtofL lbgkg] Jojyf 5 cflys tyf kjfwf dxfzfvfn] rgf k|ljlw ljsf
cfof]hgf cGtut d]lzgL cfhf zLifsdf ljlgof]lht = sf]8 nfv ( xhfdWo] = sf]8
^ nfv ( xhf ca08f fvL )ampdf cfof]hgf dGjostf cflys kjfwf ljsf
dxfzfvfnfO yk clVtofL lbPsf]df vr xg gsL lk|mh ePsf] 5 ah]6 thdf ubf k|tfj u]
adf]lhd afF8kmfF8 uL dod clVtofL lbg kb5
5 lan ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^ -_ df vrsf] ljn ekfO lxtsf]
n]vf k|dfl0ft ufO fVg kg] Jojyf 5 sfofnon] Ps sGN6]GLnfO tflnd zNs =^()ndash
sf] lan ekfO a]u vr n]v]sf]n] ljn ekfO k]z xg kb5
6 vlb Jojyfkg M fjhlgs vlb P]g )^ sf] bkmf -v_ adf]lhd k|ltkwf lldt xg] uL
vlb ug gxg] pNn]v 5 vlb JojyfkgDaGwdf b]lvPsf Joxf]fx lgDgfgf 5g
^= sfofnon] =^$$ampndash sf] sfofno fdfg vlb ug = nfvdf ga9fO Pp6 kmd+u k6s
k6s vNnf befpkq dfu uL f]em vlb u]sf] 5 fdfgsf] k]lzlkms]zg d]t tof guL
f]em vlb u]sf] lgodDdt b]lvbg lgodsf] Jojyf cgk k|ltkwf ufO vlb ug kb5
^== fjhlgs vlb lgodfjnL )^$ sf] lgod -_ +u DjlGwt cgrLndash df vlb Demftfdf
plNnlvt dfnfdfg jf cGo ]jf dfu u]sf] dodf cfkltstfaf6 k|fKt ug] Jojyf ug
+rgfTds jf PsfOut b Demftf ug lsg] pNn]v 5 sfofnon] k6s k6s vfBfGg Pj+
vfhfdividevfgfafkt $ cfktsnfO = sf]8 ) nfv eQmfgL u]sf]df pkoQm Jojyfadf]lhd u]sf]
b]lvPg lgodsf] Jojyfadf]lhd ldtJooL Pj+ kfbzL agfO vr ugkb5
^= fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] dfnfdfgsf] nfut cgdfg
tof ubf k]lzlkms]zgsf] clwgdf xL] rfn jf cl3Nnf] jifdf f]xL k|s[ltsf] fdfg vlb ubfsf]
jftljs nfut k|rlnt befp pBf]u jfl0fHo+3n] hfL u]sf] b]6sf] cfwfdf tof ug kg]
pNn]v 5 sfofnon] $)) b]lv ))) l=L=Ifdtfsf] Ps hLk vlb ug =(( nfv nfut
cgdfg u]sf]df b]6sf] cfwf vnfOPsf] kfOPg pQm vlbsf] nflu kg cPsf] Psdfq af]nkqsf]
sjn cIacute =(( nfv df +emftf uL vlb u]sf] kfOof] kofKt k|ltikwf xg] uL k]zLlkms]zg
tof uL lgodfgf vlb k|lqmof cjnDag ugkb5
13
7 e|d0f clen]v tyf cgudg k|ltj]bg M e|d0f vr lgodfjnL )^$ sf] lgod df e|d0fdf vl6g]
kbflwsfL jf sdrfLn] cgrL ^ adf]lhdsf] 9fFrfdf e|d0f clen]v fVg kg] Jojyf 5
dlGqklifbsf bon] kfngf ugkg] cfrf+lxtf )^ df cfˆgf] dGqfnosf] sfdsf] lnlnfdf
afx]s cGo sfodf sfL vraf6 jb]zdf d]t e|d0f gug] dGqL afx]s e|d0f 6f]nLdf a9Ldf
hgf-jfL rfns hfg]df f] afx]s_dfq dfj]z ug] pNn]v 5 of] aif e|d0f vr n]lvPsf]
=))$ndash kLIf0f ubf e|d0fsf] clen]v gfv]sf] e|d0f k|ltj]bg glbPsf] e|d0f ugsf] cflrTo
p2]Zo ls6fg gePsf] e|d0f bndf tf]lsPsf] Ldf eGbf a9L +Vofdf sdrfL tyf IffsdL
xefuL ufPsf] b]lvof] lgodfjnLsf] Jojyf cgk e|d0f vrsf] cBfjlws clen]v fVg]
cfrf+lxtfsf] kfngf uL vrdf ldtJooLtf ckgfpgkg] b]lvG5
8 36L s M cfos P]g ) sf] bkmf -_ df ]jf zNssf] eQmfgL ubf sn eQmfgL sdsf] =
k|ltzt s ssectL ugkg] Jojyf 5 sfofnon] laleGg ]jf zNssf] eQmfgL ubf = k|ltztsf
bn] clu|d s ssectL ugkg]df = k|ltztdfq s ssectL u]sf] dNo clea[l4 s dfj]z ePsf]
eQmfgLdf = k|ltzt s ssectf ugkg]df s ssectf gu]sf]n] =^$^ampndash cn xgkb5
9 s jLhssf] 9fFrf M dNo clej[l4s lgodfjnL ) sf] lgod amp -_ cgf dNo clej[l4
sdf btf ePsf] JolQmn] sg jt jf ]jf cfklt ubf cgrL -s_ adf]lhdsf] 9fFrfdf s
aLhs lbgkg] Jojyf 5 sfofnon] laleGg kmdsf] eQmfgLdf k]z ePsf s ljhs g+= xftn]
n]v]sf] s]d]6 u]sf] aLnaf6 eQmfgL u]sf] kfOof] ltkjssf] jLhs k|fKt guL eQmfgL ePsf]
dNo clej[4L s =$$ sf] s dfof]hg u]sf] k|df0f k]z ugkb5
10 cfiff9 dlxgfsf] vr M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ df sfofnon] cfˆgf]
jflifs jh]6 tyf sfoqmd cgf rfdfls nIo lgwf0f uL sfoqmd +rfng ugkg] Jojyf 5
sfofnon] pknJw ufPsf] laa0f cgf ljleGg kFhLut tyf sfoqmdut jh]6 zLifs tkmsf]
jflifs vr =$)$)))ndash dWo] t]|f] rfdflsdf =()))ndash -amp=$$ k|ltzt_ cfiff9
dlxgfdfdfq =$^)))ndash -$= k|ltzt_ vr ePsf]n] dod sfo+qmd ~rfng vr ug
Wofg lbgkg] b]lvG5
uljL lgjf0f sf]if
1 n]vf Jojyf M ulaL lgjf0f sf]if lgodfjnL )^$ sf] lgod df sf]ifsf] n]vf fVg] DaGwdf
Jojyf 5 sf]ifsf] j cflys tyf lhGL sff]jfx ˆ6j]o lgdf0f uL n]vfIacuteg ug] u]sdf
k|of]udf NofOPsf ˆ6j]ox kLIf0f ufO lIft ekbf] kofKt x]sf] lglZrt uL cflwsfls
lgsfoaf6 jLs[t gufPsf] dn tyf xfos vftfx lk|06 uL k|dfl0ft ufO gfv]sf]n] j dn
tyf xfos vftfx lk|06 u] k|dfl0ft uL fVg] Jojyf xg kb5
2 dfHbft lhDd]jfL M ut jifsf] ljQLo ljj0fdf x]sf] dfHbft+u rfnjif lhDd]jfL dfg xg kb5
rfn jifsf] jfnftdf utjifsf] lzifssf] aIacute tyf k]ZsL dfHbft of] jif =amp$ndash kms kfL
lhDd]jfL f]sf] 5 kms k]sf] ki6ofFO tyf k|df0f k]z xg kb5
3 jfnft M ulaL lgjf0f sf]if lgodfjnL )^$ sf] lgod df sf]ifsf] n]vf gubdf cfwflt
bf]xf]f] |]tf k|0ffnL Pj+ g]kfn n]vfdfg tcgk fVgkg] jflifs sff]afsf] cfondashJoo ljj0f
jfnft tof ugkg] Jojyf x]sf] b]lvG5 sf]ifn] of] jif klg 3DtL sf]ifdf dfHbft x]sf] sd
lhGL fdfgsf] dfHbftd]tsf] DklQsf] n]vfIacuteg u]sf] kfOPg jfnftdf pQm sff]jf d]t
dfj]z xg kb5
4 vrsf] lylt M sf]ifsf] sfoqmd z ePb]lv xfnDdsf] jLs[t ah]6 oyfy vrsf] tngfTds
ljj0f lgDgfgf 5M
$== of] jif ah]6sf] tngfdf ^=) k|ltztdfq vr ePsf] 5 ljut jifb]lv g ah]6ndashvr cgkft Gog
b]lvG5 on] ubf sf]ifn] tf]lsPsf] cjlwdf uljLnfO 36fpg] nIo kf xg Sg] b]lv+bg
$== ulaL lgjf0f sf]if P]g )^ sf] bkmf -_ df cfof]hgf tyf sfoqmdsf] nflu 56ofPsf] sd
= cjeGbf dfly hlts ePklg kfFr sf]8 jf rf k|ltztn] hg a9L xg cfpF5 f] sdeGbf
a9L xg] uL ~rfng vr ug gldNg] Jojyf u]sf] 5 sf]ifn] tf]lsPs Ldfleq xL k|fzlgs
vr u] tfklg sDk6 nufotsf pks0fsf] jflifs ddt +ef vr a]h km5of6sf] nflu sfdf
sfd ug] sdrfLsf] kflgtlds =)(ndash k|zflgs k|s[ltsf] eP tfklg sfoqmd vrdf
dfj]z ulPsf]n] f] vr lgod Ddt b]lvbg bftf lgsfo+usf] +emftfgf ~rfng vrsf]
) k|ltzt g]kfn sf |f]taf6 Joxf]g kg]df k jb]lzs xfotfaf6 vr n]v]sf]n] pQm sd
g]kfn sf |f]tdf fL lxfj ldnfg ug kb5
14
$== ljleGg km6j]o lgdf0fsf] nflu )$))ndash vr n]v]sf]n] f] af6 kFhL lgdf0f ePsf] sf0f
kFhLut vrdf dfj]z uL DklQsf] clen]v fVg kg]df sfoqmd vrdf dfj]z uL DklQsf]
clen]vdf fv]sf] b]lvPg DklQsf] n]vfIacuteg xg kb5
$=$= Mzt cgbfg jk lgsff k|fKt u]sf] ah]6 vr geO afFsL x]df jiffGtdf DjlGwt sf]if tyf
n]vf lgoGqs sfofnodf lkmtf k7fpg kb5 sf]ifjf6 k|fKt o cflys jifsf] ciff9 dfGtsf] js
lxfj ljj0fdf b]lvPsf] eQmfgL xg afFsL r]s |f]t gvn]sf] a+s bflvnf tyf a+sn] cfDbfgL
b]vfpg 56fPsf] sd =amp($) xfnDd klg lxfj ldnfg u]sf] kfOPg plNnlvt sd
lxfj ldnfg uL fhjdf bflvnf u]sf] k|df0f k]z xg kb5
$== ulaL lgjf0f sf]if P]g 2063 sf] bkmf -_ df g]kfn sfjf6 k|fKt xg] cgbfg sd tyf ljb]zL
sf jf +yf cGtfli6laquoo +yf jf lgsfo ljb]lz JolQmjf6 k|fKt xg] xof]u jf cgbfgsf] sd
g]kfn sfsf] jh]6df dfj] uL sf]ifnfO cgbfgsf] kdf pknAw ufpg] Jojyf 5 o
cgf g]kfn sfjf6 sf]ifnfO k|fKt cgbfg sdjf6 ljleGg fdbflos +yfnfO cfo cfhg
tyf kjfwf ljsf sfosf] nflu u +rfng vftf vf]nL lgsfzf lbPsf] sd f]xL vftfdf g xL
~rfng vftfdf 6laquofGkm gePsf] =$($ =))) d]t =(())
+lrt sf]ifdf bflvnf ugkg] Joxf]f utndashljutjifsf] n]vfkLIf0f k|ltj]bgjf6 cfNofOPsf]df xfnDd
klg f] sfo ePsf] b]lvPg
5 3DtL sf]if M sfoqmd ~rfng lgb]lzsf )^amp sf] bkmf g+= ==amp= df sf]ifaf6 cfo cfhg
lqmofsnfksf] nflu xof]u ulPsf] sd 3DtL sf]ifsf] kdf klrfng ug kg] sf]if bfsf] nflu
fdbflos +yfsf] xg] sfo of]hgf cgk ~rfng ug] lhDd]jfL klg +yf s xg] pNn]v 5
sf]ifsf] k|ltj]bg cgf xfnDd xhf $amp fdbflos +yfaf6 k|tfljt cfo cfhg
klof]hgfdf cj $amp sf]8 amp nfv $ xhf 3DtL sf]if jk nufgL u]sf] 5 sf]ifn] ljut
jifb]lv nufgL ub cfPsf] 3DtLsf]ifsf] cjyf DjGwdf cfjlws k|ltj]bgx DjlGwt fem]bf
+yfaf6 lng] Jojyf eP tfklg tL k|ltj]bg dodf k|fKt xg] gu]sf] s]xL k|ltj]bgx cwf]
x]sf] b]lvG5 pbfx0fsf] nflu sf]ifsf] j]afO6df x]sf 8f]Nkf du uNdL aemfEuml c3fvfFrL t]x|yd
lGwkfNrf]s nfxL sd ftx6 cf]vn9Eumlf DofUbL df]Euml dxf]QL vf]6fEuml hDnf lhNnfsf
fdblos +yfn] k|fKt u]sf] 3DtLsf]ifsf] ljj0f cgrLdf tf]lsP adf]lhd k0f kdf k|ltj]bg
u]sf] b]lvbg aemfEuml nfxL lhNnfsf] 3DtL sf]ifaf6 nufgLdf x]sf]dWo] ( k|ltzt sd efsf
gf3]sf] pNn]v 5 k0f ljj0fsf] cefjdf o DjGwL ljZn]if0f ug lsg] cjyf b]lv+bg sf]ifn]
3DtL sf]ifdf u]sf] nufgL p2]Zo cgf klrfng eP gePsf] lglZrt ug kb5
6 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$sf] lgod (^-_df cfGtls n]vfkLIf0faf6
lgs]sf j]h clGtd n]vfkLIf0f xg eGbf cufl8 g lgoldt ufpg kg]df lgoldt ufO jf k|df0f
k]z ug kg]df k|df0f k]z uL jf cn pk ug kg]df cn pk uL] a]h nut s66f ufpg
kg] pNn]v 5 o DjGwdf b]lvPsf Joxf]f lgDgfgf 5gM
^== of] jifsf] ljQLo sff]jfsf] cfGtls n]vfkLIf0f ug () j6f fem]bf +yfx tyf ) j6f
fdbflos +yfxsf] ljQLo dNofIacuteg ug Ps lhi6 sDkgLFu =(($))ndashsf] Demftf
u]sf]df k|yd rfdfls k|ltj]bg )^ hnfODddf k]z uL Sg kg] pNn]v x] tfklg k|yd
bf]|f] rfdfls k|ltj]bg ( cui6 )^ df dfq k]z ePsf] 5 Demftfdf plNnlvt cjlwdf sfo
DkGg ePsf] b]lvPg
^== cfGtls n]vfkLIf0faf6 ljQLo gLlt gjgfPsf] fem]bf tyf fdbflos +yfxnfO lgsff
k7fpFbf l9nfO u]sf] DklQsf] eflts kLIf0f gu]sf] nufot ljifodf cfNofOPsf Joxf]fsf]
DjGwdf Jojyfkgn] ljleGg k|ltj4tfx hgfPsf] eP tfklg k|ltj4tf cgf wf ePsf]
kfOPg k|ltj4tf hgfPsf ljifox klkfngf xg kb5
^== ut jifsf] dfHbft of] jifsf] lhDd]jfLdf kms k]sf] sd lxfj ldnfg u]sf] b]lvPg
km6j]odf jrflnt kdf cfPsf sltko zLifsxdf b]vfOPsf c+ssf] |f]t d]t ki6 gb]lvPsf]n]
ljQLo ljj0fsf] sd oyfy x] gx]sf] olsg ug] cjyf 5g sf]ifn] 5fgljg uL lxfj ldnfg
ug kb5
^=$= cfGtls n]vfkLIf0f k|ltj]bgfy afFs] sflnsf]6 v]t lGwkfNrf]s uNdL uf]vf KtL lxf
f]Nkfsf fem]bf +yf ) fdblos +yfsf]] ljQLo kgfjnf]sg k|ltj]bg uL tof
ePsf] k|ltj]bg d]t dfj]z ePsf] b]lvG5 k|ltj]bgdf kgfjnf]sg u]sf clwsf+z +yfn] vrsf]
ljn ekfOx gfv]sf] n]vf lxfj gfv]sf] cfondashJoo ljj0f jfnft gagfPsf] sf]if+u ePsf]
15
+emftf pknAw gufPsf] fdbflos klrfns lgoQmLsf] k|lqmof cjnDjg gu]sf] xflhL gfv]sf]
+yf ~rfngdf gx]sf] htf dofx pNn]v u]s]f 5 t sf]ifn] tL dof dfwfg ug
sfoof]hgf tof u]sf] b]lvPg k|ltj]bgdf plNnlvt Joxf]fx oyflz3| dfwfg ug kg] b]lvG5
7 fdbflos +yfsf] n]vfkLIf0f M fdbflos +yfxsf] n]vfkLIf0f DjGwdf ulaL lgjf0f sf]if
cflys Jojyfkg n]vf lgb]lzsf )^^ sf] pkv08 -amp_ df ulaL lgjf0f sf]if cGtut dbfojf6
+rflnt sfoqmdsf] lxfj lstfjsf] x]s jif clGtd n]vfkLIf0f ufO sf]ifdf k|ltj]bg jemfpg
kg] Jojyf 5 sf]ifsf] jflifs k|ltj]bg cgf lgoldt sfoqmd cGtut cfo cfhg tkmsf (
fdbflos +yfdf of] jif nufgL ePsf] cj sf]8 nfv ) xhf eflts k0fwf
lgdf0f tkm ) sf] =$$ sf]8 (( nfv ) xhf gljgf]r tkm df =() nfv ) xhf
nufgL ePsf] 5 ljut jif ht of] jif klg tL +yfxsf] n]vfkLIf0f k|ltj]bg k|fKt uL n]vfhf]vf
u]sf] gb]lvPsf]n] sf]ifn] u]sf] nufgLsf] cjyfdf olsg ug lsg] lylt b]lvPg sfofnon]
)ampamp Ddsf] n]vfkLIf0f k|ltj]bg +sng ug] sfo ex]sf] hjfkm lbPsf] 5
8 ~rfns ldltsf] a7s M ulaL lgjf0f sf]if P]g )^ sf] bkmf df ldltsf] a7s Ps jifdf
^ k6s ggf3g] uL ag] bOj6f a7saLrsf] cjlw dlxgfeGbf a9L gxg] Jojyf u]sf] 5 of]
jif sf]if ~rfns ldltsf] a7s k6sdfq j]sf]df sg j7s Ps dlxgfdf bO k6s sg
j7s dlxgf eGbf jl9 cjlwdf jg] u]sf] b]lvof] +rfns ldltsf] a7s lgoldt ag kb5
9 sfoqmd tyf k|ult M ulaL lgjf0f sf]if lgodfjnL )^$ sf] lgod df sfosfL lgb]zsn]
sf]ifsf] ljQLo ljj0f jflifs sfoqmdsf] k|ult ljj0f jflifs sfd sfjfxLsf] k|ltj]bg ldlt
dIf k]z ugkg] pNn]v 5 sf]ifn] tof u]sf] k|ult ljj0f cgf bO sfoqmddf ztk|ltzt
Psdf amp= k|ltzt k|ult xfFln u] tfklg du|df k|ult Gog b]lvof] cfodns sfoqmd
dbflos kjfwf sfoqmddf qmdzM ^^=) ^= k|ltztdfq k|ult xfFln ePsf]df klg dflhs
klrfng cGtut usfL +yf-fem]bf +yf_xnfO lbOg] ]jf zNsdf amp= k|ltzt k|ult
ePaf6 bO sfoqmdx jLr Gtng xg s]s]f kfOPg
10 xof]uL +yf M ulaL lgjf0f sf]if lgodfjnL )^$ sf] lgod df ]jfdns lgsfosf] ]jf
lng lsg] Jojyf 5 f]xL lgodfjnLsf] lgod -_ df ]jfdns lgsfosf] 5gf6 lgoQmL tyf
7]Ssf ksectf ug fjhlgs rgfcentff lgsfosf] ljj0f dfu uL dNofIacuteg k|lqmofaf6 5f]6f] rL tof
ug] 5f]6f] rLdf k]sf lgsfox+u k|fljlws k|tfj dfu uL lgwflt dNofIacuteg k|lqmofaf6 aeGbf
pkoQm k|tfj 5gf6 ug] Jojyf 5 xof]uL +yf klrfng DjGwdf b]lvPsf Joxf]f lgDgfgf
5gM
)= sf]ifn] ljut jif 5gf6 ePsf lhNnfsf (amp xof]uL +yf+usf] +emftf gljs0f uL
=amp(^ndash ]jfzNs lgsfzf lbPsf] 5 +emftfdf sfo Dkfbg dNof+sgdf kmn ePsf
+yfsf] xdltdf Demftf gljs0f ug Sg] t x]sf]df of] jif sfo Dkfbg dNof+sg j]u g
kgM +emftf u]sf] kfOof] lgodfjnLdf ePsf k|lqmof cjnDjg uL k|ltkwfTds cfwfdf 5gf6
xgkg] b]lvG5
)= of] jif xof]uL +yf+u )amp gtfj0f b]lv Ps jifsf] nflu =($$$)ndash sf] +emftf
gljs0f u]sf]df +emftf ldlteGbf +emftf nfu xg] ldlt ^ lbg b]lv ) lbg+u c3L x]s]f
f] cjlwsf] cgkflts bfloTj =)ndash x]sf] kfOof] laringkIfLo +emftfaf6 sfd stJo
clwsf lglZrt ePkl5dfq fdbflos +yfx ljlwjt klrflnt xg] ePsf]n] sf]ifn] ug] eQmfgL
klg afFsL cjlwsf] nfludfq xg kg]df z b]lvs sdrfL vr k|zfgLs vr cgudfg vr
lzf]ef sd eQmfgL kfpg] uL +emftf u]sf] kfOof] +emftf xg cufj xof]uL +yfx klrflnt
e +emftfdf pNn]v ePsf] j sfd DkGg u]sf] k|df0f k]z xg kb5
)= ulaL lgjf0f sf]if sfo +rfng lgb]lzsfdf xof]uL +yfjf6 +rflnt sfoqmd tyf cgbfg
xof]usf] lxfj lstfjsf] x]s jif n]vfkLIf0f ufO sf]ifdf k|ltj]bg k7fpg kg] Jojyf 5
sf]ifjf6 k|fKt n]vfkLIf0f DjGwL ljj0fdf sfoqmd +rfng ePsf lhNnf gljg f]rdf
cfwflt lhNnfdf sfot (amp xof]uL +yfsf] n]vfkLIf0f k|ltj]bg Jojlyt uL fv]sf]] b]lvPg
xof]uL +yfxn] n]vfkLIf0f lgb]lzsfdf ePsf] JojyfnfO k0f kn] kfngf uL n]vfkLIf0f
gePsf xof]uL +yfsf] n]vfkLIf0f ug] ufpg] tkm sf]ifsf] Wofg hfg Joxf]f k|To]s jifsf]
n]vfkLIf0f k|ltj]bgdf pNn]v ulPsf]df wf ePsf] kfOPg
11 klof]hgf DkGg M sfoqmd ~rfng lgb]lzsf )^amp sf] bkmf ==df klxnf] lstf sd lgsff
kl5 fdbflos +yfn] klof]hgf sfofGjog uL cflys tyf eflts k|ult k|ltj]bg dbfosf]
16
of]ubfg ljj0f fjhlgs n]vf kLIf0fsf] k|ltj]bg dbfosf] lg0fo xof]uL +yfsf] lkmfl
d]t k]z uL bf]gtf] tyf t]gtf] lstf dfu ug kg] pNn]v 5 sf]ifsf] rgf k|0ffnL zfvfn] pknAw
ufPsf] ljj0f cgf ut ljut jif +emftf u]sf fdbflos +yfx+u =ampamp(^amp))ndash
sf] klof]hgf +emftf ePsf]df k|yd-s]xLdf bf]gtf]d]t_ lstf =$)()amp)ndashdfq lgsff lnPsf]
t afFsL lstf lgsff glnPsf] cjyf b]lvg cfof] oL fdbflos +yfn] cfjZos sfuhft
k]z uL yk lgsff dfu ug gcfPaf6 klxn] pknAw ufOPsf] sd tf]lsPsf] sfodf ePsf] 5
eGg lsg] cfwf gePsf]n] +emftf adf]lhd klof]hgf DkGg tyf klrfng ePsf] k|df0f k]z xg
kb5
12 yflgo lgsfoFu dGjo M ulaL lgjf0f sf]if P]g )^ sf] bkmf ( df ulaL lgjf0f sfoqmd
+rfng ubf ufpbf yflgo jfoTj zfg P]g ) jdf]lhd u7g ePsf yflgo lgsfox+u
dGjo uL +rfng ugkg] Jojyf 5 bkmf ( -_ df ulaL lgjf0f sfoqmdsf] cgudg sf]if
cfkmn] yflgo lgsfon] ug] ufpg] Sg] Jojyf 5 jflifs k|ltj]bg cgf of] jif sf]ifn]
fdbflos kjfwftkm klof]hgfdf =$^ sf]8 ^) nfv $) xhf nufgL u]sf] 5 sfoqmd
~rfng ubf lhNnf lyt sfL lgsfo yfgLo lgsfo tyf undashsfL lgsfo+u dGjo u]sf]
b]lvFbg dGjofTds kdf sfoqmd ~rfng gxFbf fwgndash|f]tsf] bf]xf]f] k|of]u xg] tyf cgudg
tyf klj]If0f k|efjsfL gxg] ePsf]n] P]gsf] k|fjwfg jdf]lhd dGjo xg kb5 sf]ifn] lhNnf
dGjo ldltdfkmt cgudg xg] u]s]f hjfkm lbP tfklg cgudg k|ltj]bg k|fKt u]sf] b]lv+bg
pkndashklof]hgf dfu ubf s]Dd ufpF ljsf ldlt lhNnf ljsfsf] of]hgfFu d]n vfg]
xgkg] klof]hgf k|tfj ufpF ljsf of]hgfdividelhNnf ljsf of]hgfdf dfj]z eOs]sf] jf cfufdL
klifbdf cgdf]bg ug lsg] lsldsf] xgkg] pNn]v 5 klof]hgf k|tfj jLs[ltsf] lnlnfdf
DjlGwt yfgLo lgsfoaf6 lkmflzDd k|fKt ug] u] tfklg yfgLo lgsfosf] jflifs of]hgfdf
k0fkdf dfj]z ePsf] k|df0f lng] u]sf] kfOPg on] ubf sf]ifaf6 ~rflnt klof]hgfsf] eflts
tyf ljQLo k|ultsf] yfgLo lgsfodf ldIff xg gSg] f]sfjfnfxsf] hfgsfLeGbf aflx
xg] cjyf b]lvG5 lgb]lzsf adf]lhd sf]ifsf] lqmofsnfkxnfO kfbzL agfpg yk k|of xg
kb5
13 sdrfL 5gf6 M g]kfnsf] +ljwfgsf] wff $-_df lghfdtL ]jfsf] kbjfx]s g]kfnL ]gf g]kfn
k|xL zq k|xL an g]kfn cGo +3Lo sfL ]jf +ul7t +yfsf] kbdf kbkltsf] nflu
lnOg] lnlvt kLIff nf]s]jf cfof]un] ~rfng ug] pNn]v 5 uljL lgjf0f sf]if lgodfjnL
)^$sf] lgod ^ amp df clws[t tsf sdrfL 5gf6 lgoQmL k|lqmofsf] nflu pkfWoIfsf]
cWoIfotfdf xfostsf sdrfLsf] 5gf6 lgoQmL k|lqmofsf nflu sfosfL lgb]zssf]
cWoIftfdf 5gf6 ldlt xg] Jojyf 5 sf]ifsf] nflu hgzlQm 5gf6 DjGwL ]jf lnP jfkt Ps
]jf k|bfos +yfnfO =amp$(^ndash eQmfgL u]sf] 5 sf]ifn] ljleGg kbsf sdrfL 5gf6 uL
lkmflz ug lghL ]jf k|bfosnfO lhDdf lbg] sfo sfggDdt b]lvPg odf wf xg kb5
14 kfdzbftf 5gf6 M aringGb k|efljt lhNnfdf yfgLo Lkdf cfwflt tflnd k|bfg ug Ps eflto
kfdzbftf +YffFu hnfO ) Dddf klxnf] r0fsf] tTkZrftsf] $ rfdflsdf bf]|f]
r0fsf] sfd DkGg ug] uL] cui6 )$ df =^))(ndash sf] vlb +emftf ePsf]df of]
jif klxnf] r0fsf] ) k|ltztn] xg] =^$^amp$ndash eQmfgL ePsf] 5 pQm +emftf k|lqmof DjGwdf
b]lvPsf Joxf]f lgDgfgf 5gM
$== ljZj aIacutesf] kfdzbftf 5gf6 DjGwL dfubzgsf] bkmf = =( df ljutsf] sfonfO lgGttf
lbg cklxfo ePdf bljk|sf]k jf cfslds sfodf fgf ltgf sfodf cGo of]Uo kfdzbftf
gePsf] cjyfdfdfq ckjfbsf] kdf Psn |f]t 5gf6 ljlw ckgfpg lsg] pNn]v 5 sf]ifn]
jLs[t nfut cgdfg =ampamp)amp($ndash x]sf]df pQm sfosf] nflu plNnlvt cjyf ePsf] ki6L
guL Psn |f]t 5gf6 ljlwaf6 =^))(ndash sf] Demftf u]sf] 5 k|ltkwf Lldt xg] uL
u]sf] +emftf lgodDdt b]lvbg
$== +emftfcgf k|yd r0fsf] sfo hnfO ) bf]|f] r0fsf] sfo hnfO )^ Dd sL
Sg kg]df k|yd r0fsf] sfo km]a|cL amp )^ df kf ug] uL cjlw yk u]sf] b]lvof] bj
r0fsf] sfo DkGg ug] cjlw )^ hnfO Dd klg pQm kfdzbftfn] pQm lhNnfsf] sf]lkEuml
cGo sfo u]sf] b]lvg cfPg dodf sfd gug] kfdzbftfnfO +emftf t cgf sfjfxL ug
kb5
15 lj1 ]jf M ljZj aIacutesf] kfdzbftf 5gf6 DjGwL dfubzgdf fgf ^ dlxgfeGbf sd cjwLsf]
17
kfdz ]jfdfq JolQmut kfdzbftfaf6 vlb ug lsg] pNn]v 5 3DtL sf]if Jojyfkg lgb]lzsf
)^^ nfO +zf]wg ug] tflnd Dofgjn agfpg] sfo Dkfbg rs k|m]djs agfpg] sfosf]nflu
JolQmut lj1sf] ]jf lng] k|of]hgsf]nflu k|fljlws k|tfj dfu uL Ps kfdzbftf+u d] amp
)df ePsf] +emftf adf]lhd =($(^)ndash eQmfgL ePsf]df pQm tflnd Dofgjn sfo Dkfbg
rs k|m]djsnfO clGtd k lbg k|lzIfs k|lzIf0fdf dGjosfL eldsf lgjfx ug f]xL
kfdzbft+u f]em k|tfj dfu uL +emftf sd =($(^)ndash dWo] of] jif k|yd lstfsf]
=amp$)ndash eQmfgL ePsf] 5 zd Psdi7 nfut cgdfg tof uL k|ltkwfTds tlsfn] vlb
ug lsg] ]jfnfO vl08s0f uL fgf] 5f]6f] cjlwsf] kdf JolQmut kfdzbftfsf] ]jf vlb
ug] Psn |f]t ljlw ckgfO f]xL kfdzbftfnfO lgGt sfd yk ug] sfo lgodDdt b]lvPg
dfubzgsf] kfngf xg kb5
16 ejg lgdf0f M sfofno kldf Ps cyfO ejg lgdf0f ug Ps lgdf0f JojfoLFu
)amp(Dddf sfd Sg] uL )ampdf =($(ampndash sf] Demftf u]sf]df xfnDd
=($))ampndash eQmfgL ePsf] 5 JojfoLnfO of] jif =)ampndash eQmfgL u]sf]df b]lvPsf
Joxf]f lgDgfgf 5gM
^== lgdf0f JofjfoLn] )amp( df =()amp)ndash sf] lgEuml ljn k]z u]sf]df =$^ndash eQmfgL
lbPsf]n] a9L eQmfgL ePsf] =$amp^ndash cfufdL eQmfgLdf dfof]hg ug kb5 ^= lgdf0f JofjfoLn] k]z u]sf] ljhs dNo clea[l4 s lgodfjnL )df tf]lsPsf] 9fFrf adf]lhdsf]
gb]lvPsf]n] eQmfgLdf dfj]z ePsf] dNo clea[l4 s =))$amp cfGtls fhj sfofnodf
aemfPsf] jf dNo clea[l4 s dfof]hg u]sf] k|df0f k]z xg kb5 ^== JojfoLn] aGb x8tfn aiff rf8 kjsf] sf0f pNn]v uL Dofb yk dfu u]sf]df )amp(
Ddsf] nflu )ampdf yk cflys bfloTj gkg] uL k|yd tyf clGtd k6ssf] nflu egL Dofb
yk u]df kgM esDksf] sf0f pNn]v uL k6s k6s )amp cfiff9 dfGtDd Dofb yk u]sf]
b]lvof] JojfoLn] n]vfkLIf0f cjlw )amp( ut]Dd klg pQm lgdf0f sfo DkGg u]sf]
b]lvPg lgdf0f JojfoLaf6 Demftf tcgf xg] kj lgwflt Ifltklt cn xg kb5
^=$ z Demftf cjlw )$ hnfO ( b]lv l8]Da ) Dd bfloTj axg ug] cjlw jif x]sf]df
sfo Dkfbg hdfgtsf] Dofb ) hnfO amp Dddfq x]sf] cjyfdf Demftf u]sf] b]lvG5
+emftf cjlw hnfO $ Dd )^ yk u]sf]df sfo Dkfbg hdfgtsf] dfGo cjlw yk u]sf]
b]lvPg
17 sfsf sfok|jGws uljL lgjf0f sfoqmd ( af6 lhNnfdf ljtf eO s]sf]df sfo
k|jGwsxsf] bjGbL dfq jLs[t e lhNnfsf]nflu cku b]lvG5 sfoqmd rf kn]
~rfng ug sfo k|jGwsx JolQmut kfdzbftfsf] kdf lgoQm ug k|lqmof rlnx]s dodf
yk kb lQm ePsf]n] )amp df3b]lv )amp azfvDddf hgfnfO dlxgfs]f ^ hgfnfO
^ dlxgfsf] sf cjlw sfod uL amp hgfnfO lgoQm ulPsf] f]dWo]sf ^ hgfsf] yk dlxgfsf]
cjlw yk u]sf] b]lvof] lhNnfdf xL dxTjk0f eldsf lgjfx ug] sdrfLnfO cNksflng kdf
lgoQmL ubf +yfut d[lt tyf hjfkmb]lxtfn] lgGttf gkfpg] ePsf]n] sf]ifn] Wofg lbgkg]
b]lvG5
18 dNo clea[l4 s M ldlynf xtsnf lSsL xtsnfsf] tfnLddf xn ef8f ljxfgsf] gftf vfgf
lrof cflb jfkt Ps xf]6nnfO dNoclea[l4 s =)ndash lxt =)^ndash eQmfgL lbPsf]df
pQm xf]6n dNoclea[l4 s btf geP tfklg s ljhs pNn]v uL lan hfL u]sf] b]lvof] dNo
clea[l4 sdf btf gePsf] ljqm]tfnfO dNoclej[l4 s eQmfgL ug gldNg] ePsf]n] pQm sd
cn ug kb5
19 k]ZsL M cflys sfoljlw lgodfjnL )^$sf] lgod amp^df k]ZsL] sd o lgodfjnLdf tf]lsPsf]
Dofb leq km5of6 ug kg] pNn]v 5 sf]ifsf sdrfLsf] gfddf of] jifsf] k]ZsL =amp^)ampndash
km5of6 xg afFsL b]lvG5 pQm k]ZsL lgodfgf km5of6 ugkb5
g]kfn 6laquoi6sf] sfofno
1 +rfns ldlt M g]kfn 6laquoi6 P]g )^$ sf] bkmf amp cgf 6laquoi6sf] DktL Jojyfkg +If0f uL
6laquoi6 +rfng ug u[xdGqL cWoIf dVo lrj pkfWoIf u[x dGqfnosf] lrj sfgg Gofo tyf
dfh sNof0f dGqfnosf] lrj jfYo tyf hg+Vof dGqfnosf] lrj g]kfn sfn] tf]s]sf]
bOhgf dlxnf lxt cGo $ hgf sfosfL lrj d]t +bloo 6laquoi6 +rfns ldltsf]
18
Jojyf u]sf] 5 bOhgf dlxnf lxt $ hgf bo xfnDd klg lgolQm ePsf]] b]lvPg
~rfngs ldltnfO k0ftf lbg kb5
2 n]vfk|0ffnL M P]gsf] bkmf -_ df 6laquoi6 Ps cljl5Gg pQflwsf jfnf jzflt +ul7t +yf xg]
pNn]v 5 sfofnosf] n]vfk|0ffnL DjGwdf P]gsf] bkmf (-_ df g]kfn sfn] ckgfPsf] 9fFrfdf
n]vf fVg] pNn]v ePsf] 5 6laquoi6df ePsf] Dk0f DkQL bfloTjsf] dNof+sg uL] jfnft tof
ug k|f]befjL n]vfk|0ffnLsf] a9L k|efjsfL xg] ePsf]n] sfggdf kgfjnf]sg uL ljlQo ljj0fnfO
yk Jojlyt ug] ufpg]tkm sfofnosf]] Wofg hfg hL b]lvof] o DaGwdf ljutsf k|ltj]bgdf
cf+NofO lsPsf]df lylt oyfjt x]sf] 5
3 DklQsf] pkof]u M g]kfn 6laquoi6 P]g )^$ sf] bkmf df 6laquoi6sf] DklQ Jofks jf]td fjhlgs
nfe xg] zlIfs k|fl1s jfYoDaGwL sfodf k|of]u ugkg] Jojyf 5 6laquoi6sf] gfddf d2tL
vftfdf =amp sf]8 ) nfv rNtL tyf art vftfdf = sf]8 amp nfv kfp08 $ xhf
cd]lsL 8n nfv amp xhf +yfsf] aIacute z]o nfv ) xhf ) lsQf lhNnfdf
xhf ^ f]kgL hUuf x]sf]df sf7df8f+sf dsjfgksf] yfgsf hUuf lnhdf lbg] k|lqmof
c3L a9fPsf] eP tfklg cGo hUuf tyf DklQsf] pkof]u DjGwdf k|lqmof cl3 a9fPsf] 5g
p2]Zofgf DklQsf] pkof]u ugkb5
6laquoi6n] cfˆgf] gfdsf blIf0fsfnL gukflnsf kmlkEumldf x]sf] ^ f]kgL cfgf hUuf
f]df lgldt ejg ljut jifb]lv g Ps lghL cfjfLo ljBfnon] k|of]u ub cfPsf]df 6laquoi6+u Demftf
u]sf] 5g Demftf u]dfq hUuf tyf ejg k|of]u ug cgdlt lbgkb5
blIf0fsfnL gukflnsf kmlkEuml lyt ^ f]kgL cfgf hUuf f]df lgldt ejg ljut
jifb]lv g Ps lghL cfjfzLo ljBfnon] k|of]u ub cfPsf]df 6laquoi6+u +emftf u]sf] f] jfkt sg
cfDbfgL k|fKt ePsf] 5g +emftf a]u DklQ k|of]u ug lbg ldNg] b]lvbg
4 ljlgod M g]kfn 6laquoi6 P]g )^$ sf] bkmf -_ df P]gsf] p2]Zo kf ug +rfns ldltn] cfGtls
sfo +rfng crn Dklt Def Pj+ +If0f tyf cflys k|zfgsf DjGwdf cfjZos ljlgodx
jgfpg Sg] pNn]v u]sf] 5 6laquoi6n] xfnDd ljlgod tof u]sf] gb]lvPsf]n] cfjZos ljlgod
tof uL sfoqmd +rfng ug] tkm ldltsf] Wofg hfgkg] b]lvG5
5 cfondashJoo ljj0f M 6laquoi6n] tof u]sf] cfo Joo ljj0f oyfy z4 x]sf] lglZrt ug cfGtls
n]vfkLIf0f d]t ufO k|dfl0ft ufpg kb5 cfGtls n]vfkLIfsn] cfoJoo ljj0f k|dfl0ft
u]sf f] DjGwdf k|ltj]bg u]sf]] b]lvPg n]vfsf] dfGo l2fGt jdf]lhd cfoJoo ljj0f tof
uL k|dfl0ft ug ufpg kb5
6 cfGtls lgoGq0f k|0ffnL M sfofnon] cfGtls lgoGq0f k|0ffnLnfO dhat ufO sff]jfxnfO
lgoldt kfbzL ldtJooL agfpg cflys sfoljlw P]g ) fjhlgs vlb P]g )^
lghfdtL ]jf P]g )$( nufotsf P]g tyf f]Fu DalGwt lgodfjnLdf pNn]v ePsf dfnfdfg
vlb ddt nfut cgdfg tof ubf tyf k|ltyfkg ubf k|fljlwsaf6 k|dfl0ft ufpg] ddtsf]
qmddf km]lPsf fdfg lhGL bflvnf ug] ddt clen]v vftf fVg] lhGL dfnfdfgxsf] ddt
tyf lnnfd ug] Lb lgoGq0f vftfdf cfGtls cfDbfgL sfL fhjsf] hfL ePsf] Lb
vNg] uL clen]v fVg] OGwg k|of]usf] nuas k|dfl0ft uL fVg] = xhf eGbf dflysf] vlb
ubf dNo clea[l4 s btf ePsfFu ugkg] k|To]s dlxgf a+s lxfj ldnfg ljj0f tof ug]
dod cfGtls n]vfkLIf0f ufO k|fKt k|ltj]bg pk sfofGjog ug]Defljt hf]lvdsf] klxrfg
ug] a]hsf] nut fVg] nufotsf Joxf]fsf] cf+lzs kfngf ePsf] kfOof] cfGtls lgoGq0f
k|0ffnLnfO b[9 agfpg kb5
7 ef8f cfDbfgL M sf]ifn] u]s]f +emftfsf] clen]v fVg kb5 cfondashJoo ljj0f cgf of]jif ef8f
jfkt $amp)(^ cfDbfgL ePsf] 5 ef8f tyf lnhdf lbPsf] DklQsf] k|of]ustf ef8fdividelnh
sd bflvnf ug kg] ldlt +emftf cjlw nufotsf ljj0f b]lvg] uL Plss[t clen]v fv]sf]
kfOPg f] clen]vsf] cfwfdf 6laquoi6nfO k|fKt xgkg] sd dod k|fKt eP gePsf] +emftfsf]
cjlw afFsL x] gx]sf] cgudg ug xh xg] ePsf]n] tTDjGwL clen]v fVg kg] b]lvG5
8 clu|d s M cfos P]g ) sf] bkmf ( adf]lhd ef8f sddf ) k|ltztsf bn] clu|d
s s6[L ugkg] pNn]v 5 6laquoi6n]] +yfaf6 k|fKt u]sf] ef8f =$)ndashdWo]af6 s bflvnf
guL cfDbfgL afFw]sf] b]lvPsf]n] f] sdaf6 =$ndash fhj vftfdf bflvnf xg kg] b]lvG5
19
9 s ssectL M bO +yfaf6 6laquoi6nfO ef8f sd eQmfgL ubf ef8f s jfkt nfUg] ) k|ltzt
=$^)ndash sd DalGwt +yfn] eQmfgLdf clu|d s s6[L uL 6laquoi6nfO afFsL sd eQmfgL
u]sf] elgPsf]df pQm sd fhj vftfdf bflvnf u]sf] k|df0f k]z xg kb5
10 dNo clea[l4 sf M 6laquoi6n] sf7 lnnfd laqmLdf dNo clea[l4 s =(^($ndash yk uL cn
u]sf]df fhjsf] DalGwt zLifsdf bflvnf ug afFsL b]lvPsf]n] pQm sd bflvnf u]sf] k|df0f
k]z xg kb5
11 d2ltsf] Jofh M Ps afl0fHo aIacutesf] )ampamp sf] kqgf d2tL vftfdf x]sf] = sf]8 ) nfvsf]
)amp$ b]lv )amp^) Ddsf] Jofh =$)^)amp()) k|bfg u]sf] pNn]v 5 pQm sd a+s
vftf gt]tf bjdf cfDbfgL ePsf] gb]lvPsf]n] olsg uL cfDbfgL afWg kg] b]lvG5
12 sl06Gh]GL M fjhlgs vlb lgodjnL )^$ sf] lgod ) df lgdf0f sfosf] nfut cgdfgdf
js rf6 6fkm vrsf] nflu = k|ltzt cGo fgfltgf vrsf] nflu = k|ltzt d]t k|ltzt
sl06Gh]GL sd fVg lsg] Jojyf 5 sfofnon] sf7df8f+ kf]vf lrtjgsf hUuf tyf
DklQxsf] ljQLo dNofsg jfkt ltg rf68 Psfp06]GL kmdnfO =(()ndash eQmfgL u]sf]df
slG6Gh]GL jfktsf] =)ndashd]t dfj]z uL eQmfgL u]sf] kfOof] lgodsf] Jojyf j]u
ePsf] eQmfgL cn xg kb5
13 vlb M fjhlgs vlb P]g )^ sf] bkmf -_ df k|ltkwf Lldt xg] uL vlbnfO 6qmf 6qmf
ug gxg] pNn]v 5 sfofnon] =amp($()ndashsf] kfdz ]jfnfO 6qmf =ampndashsf]
lgdf0f sfonfO 6qmf kfL f]em sfo ufO qmdzM =amp($()ndash =^amp^ndash eQmfgL u]sf]
5 lgodfjnLsf] Jojyf adf]lhd vlb k|lqmofnfO k|ltkwL kfbzL agfO ljQLo cgzfg sfod
ug kb5
14 8laquoOEuml l8hfOg M fjhlgs vlb P]g )^$sf] bkmf (df DjlGwt fjhlgs lgsfodf pknAw
hgzlQmaf6 sg sfd xg gSg] ePdf sg JolQm kmd +yf jf sDkgLaf6 kfdz ]jf vlb ug
lsg] pNn]v 5 sdnfbLdf x]sf] hUufdf sfofno ejg lgdf0fsf] nflu 8laquoOEuml l8hfOg nfut
cgdfg tofL sfo Ps l8hfOgaf6 ufO =()ndash eQmfgL u]sf] 5 6laquoi6df sf ]jfdf
pkndashlrjtsf] clws[tt d]t OlGhlgo sfot x]sf]df pQm sfo tL sdrfLaf6
xg Sg] gSg] ki6 guL afXo kfdzbftfsf] ]jf vlb ubf 6laquoi6nfO yk Jooef kg uPsf]
b]lvG5 dfhbf hgzlQmaf6 xg gSg] sfodfq jfXo kfdzbftfaf6 ufpg kb5
15 sfo Dkfbg hdfgt M fjhlgs vlb lgodfjnL )^$ lgod )df sfoDkfbg hdfgtsf]
dfGo cjlw Totf] Demftfdf plNnlvt lgdf0f sfosf] ql6 Rrfpg] bfloTjsf] cjlweGbf sDtLdf
Ps dlxgf a9L xg kg] pNn]v 5 sfofno ejg lgdf0f sfosf]nflu Ps lgdf0f JofjfoL+u
)amp df ePsf] =$amp$$ndash sf] vlb Demftfdf sfo DkGg ugkg] cjlw )amp$((
Dd +ef bfloTj cjlw jif tf]lsPsf]n] dfGo cjlw )amp)(Dd xgkg]df JojfoLn] k]z
u]sf] =$(amp))ndash sf] hdfgtsf] dfGo cjlw )ampamp Dddfq x]sf] kfOof] pQm sfo
Dkfbg hdfgtsf] dfGo cjlw yk ugkg] b]lvG5 sfofnon] =())))ndash sf] dfGo cjlw
)amp) Dd yk ufPsf] hjfkm lbPsf] 5
16 cfGtls n]vfkLIf0f M cflys sfoljlw lgodfjnL )^$sf] lgod (^df sfofnon] cfGtls
n]vfkLIf0faf6 lgs]sf a]h clGtd n]vfkLIf0f xg cufj ssectf ug kg] pNn]v 5 of] jif DklQsf]
dNofIacuteg cfGtls n]vfkLIf0f +u7g +rgf clen]v Jojyf sff]jfsf] lgoldttf nufotsf
ljifodf cfNofPsf Joxf]fx km5of6 uL nut ssectf u]sf] b]lvPg lgodfjnL adf]lhd cfGtls
n]vfkLIf0f a]h km5of6 ug kb5
17 bflvnf M cflys sfoljlw lgodfjnL )^$sf] lgod $ampdf sfofnon] vlb u]sf] fdfg ft lbg
leq lhGL vftfdf cfDbfgL ug kg] Jojyf 5 6laquoi6n] vlb u]sf] =$^$)ndashsf] vr eP
ghfg] k|s[ltsf lhGL fdfgx lhGL vftfdf cfDbfgL gu]sf]n] cfDbfgL afFwL clen]v bt fVg
kb5
fli6laquoo kgM lgdf0f k|flws0f
1 cfGtls lgoGq0f M sfofnon]] k|rlnt P]g lgodsf] kfngf ul cfGtls lgoGq0f Jojyf ekbf]
k|efjsfL agfpgkb5 cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf jflifs vlb of]hgf cgk vlb
sfo gu]sf] e|d0f k|ltj]bg tof ugkg] Jojyfsf] k0f kdf kfngf gu]sf] lhGL lgLIf0f k|ltj]bg
sfofGjog gu]sf] s]xL lhGL fdfgxsf] dNo vnfO cfDbfgL gjfFw]sf] sfofnon] p2]Zo k|flKtdf
20
cfOkg] Defljt hf]lvdx klxrfg gu]sf] tyf k|ult ljj0f gjgfPsf] htf sdLsdhf]L b]lvof]
pkf]Qm Joxf]fdf wf uL cfGtls lgoGq0f k|0ffnL k|efjsfL agfpgkb5
2 vr lylt M sn kFhLut vr = sf]8 nfv ^) xhf vr u]sf]df bf]|f] rfdflsdf =Uuml
t]gtf] rfdflsdf ($=^Uuml vr u]sf] 5 eg] cfiff9 dlxgfdf dfq (Uuml vr u]sf] 5 tf]lsP
adf]lhd dod sfo DkGg ugkb5
3 vlb k|ltikwf M fjhlgs vlb P]g )^$ sf] bkmf ^-^_ jdf]lhd cfkdf ldn]dtf] uL bflvnf
ePsf] af]nkq pk sfafxL gxg] Jojyf 5 n]vfkLIf0fdf k|tt af]nkq laj0f cgf cf=j=
)ampdivideamp df ljleGg sfosf amp k|sfsf jf]nkq dWo] 6]ZgL fdfg cfklt ugkg] jf]nkqdf ljs|L
+Vof bflvnf lkmtf amp x]sf] 5 oL ljs|Lsf] tngfdf amp=$ k|ltzt dfq bflvnf xg
jf]nkqsf] nfut cgdfg jLs[t sdsf] c+sjLr tngf ubf =$( k|ltztdfq 36L x]sf]
b]lvG5 oaf6 vlb sfodf ljQLo k|tfjaLr kofKt k|ltikwf ePsf] cfZjt xg glsg] xFbf
k|ltikwf xg gSgsf] sf0f ljZn]if0f uL wf ugk5
4 kglgdf0f sf]if M esDkaf6 k|efljt +rgfsf] kglgdf0f DjGwL P]g )amp sf] bkmf -^_ df
kglgdf0f DjGwL sfdsf nflu kglgdf0f sf]ifaf6 sd vr ulg] pNn]v 5 sfofnon] cf=j=
)ampdivideamp df kglgdf0f sf]ifdf = cj ^ sf]8 hDdf u]sf] b]vfPsf] 5 eg] kglgdf0f tkm
kglgdf0fsf nflu lhDd]jf sfofGjog lgsfoxnfO rfn kFhLut zLifsdf = cj $amp sf]8
lgsff tyf vr pNn]v u]sf] 5 oL kglgdf0f DjGwL jLs[t sfoqmddfsf nflu cfjZos
sd kglgdf0f sf]ifaf6 ljlgof]hg tyf lgsff xgkg]df sf]if ~rfngdf cfPsf] 5g
5 lxfj ldnfg M cflys sfoljlw lgodfjnL )^$ sf] lgod amp -v_ df cfof]hgf jf sfofnon]
zf]wegf xg]uL DjlGwt sf]if tyf n]vf lgoGqs sfofnoaf6 k|fKt u]sf] sd k|rlnt sfgg tyf
Demftfdf ePsf] Jojyf cgf vr uL n]vf fVg kg] Jojyf 5 sfofnon] of] jif g]kfn
sfsf] |f]taf6 vr ugkg]df cf=O=l8P= |f]taf6 =)(ampamp))) vr n]v]sf] 5 bft[ +yf jf
lgsfo Fu ePsf] Demftf ljklt vr ug] sfo lgodDdt gePsf]n] |f]tfGt uL lxfj ldnfg
ugkb5
6 tnjL k|ltj]bg M lghfdlt ]jf P]g )$( sf] bkmf amp -v_-_ df dGqfno lrjfno cfof]u
ljefu tyf pkTosfleq x]sf sfofnodf sfot lghfdtL sdrfLn] lghfdtL lstfavfgfaf6
tnaL k|ltj]bgkf gufO tna vjfpg gxg] Jojyf x]sf]df sfofnon] cf=j= )ampdivideamp df tnjL
k|ltj]bg kflt guL =amp((^ vr n]v]sf] 5 sdrfLsf] lgodfgf tnaL k|ltj]bg kflt
guL tna vr n]Vbf sdrfLsf] tna Pj+ u|]8 sd xL oyfy gxg] Sg] xFbf lgodfgf tnjL
k|ltj]bg kflt uL tnj vr n]Vg] Jojyf ugkb5
7 lbjfef]h sfoqmdsf] vr M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df vr ubf ljn
ekfO lxtsf] n]vf fVgkg] Jojyf 5 sfofnon] )amp kmfNug ^ ut] k|wfgdGqLsf] lghL
lrjfnodf fli6laquoo kgMlgdf0f DjGwdf bft[fi6laquo f]sfjfnfsf] 5nkmn kl5 cfof]hgf ulPsf]
lbjf ef]hsf] vr nflu =amp))$(^)) eStfgL u]sf] 5 sfofnon] 5nkmn sfoqmddf ToL
ulPsf] vrnfO kli6 ug cfjZos kg] sfoqmdsf] lgdf0f f]sf] cgdflgt nfut jLs[lt tyf
pklyltsf] ljj0f +nUg u]sf] 5g sfofnon] cfkrfls sfoqmd cfof]hgf u]sf] eP f] DjGwL
vr ki6ofOsf ljj0fx +nUg xgkg] tyf k|wfgdGqLsf] lghL lrjfnodf cfof]hgf ulPsf]
cgfkrfls sfoqmdsf] nflu eP k|wfgdGqLsf] lghL lrjfno jo+n] tf]lsPsf] cfwf dfkb08
tlsf adf]lhd vr ug Sg] Jojyf x]sf] xG5 vrsf] ki6ofO j]u u]sf] vr u]sf] clgoldt
b]lvPsf] 5
8 sfoqmd j]usf] vr M k|flws0fn] ug] vrx jLs[t jflifs sfoqmd DjlGwt vr zLifsdf
dfj]z ePsf] xgk5 sfofnon] cf=j= )ampdivideamp df jLs[t jflifs sfoqmd vr zLifsdf dfj]z
gePsf] jflifs ultljlw k|sfzg u]sf] egL s]xL fli6laquoo blgsnfO sn hDdf =)) ljt0f
u]sf] b]lvG5 eg] Tosf] ljt0fsf] cfwf klg ki6 x]sf] 5g jLs[t jflifs sfoqmddf gk]sf]
lqmofsnfkdf vr u]sfn]] clgoldt b]lvPsf] 5
9 6s||f kfL vlb M fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g o P]g cGtut ag]sf]
lgod adf]lhd vlb ubf k|ltkwfnfO Lldt xg] uL 6qmf kfL vlb ug gxg] Jojyf 5 Tot
fjhlgs vlb lgodfjnLsf] lgod -_ -v_ df Ps cflys jifdf Psk6s jf k6s k6s uL
LdfeGbf a9L sdsf] jf Pp6 JolQm kmd jf sDkgL jf +yfjf6 Psk6s eGbf a9L f]em vlb
ug gldNg] Jojyf 5 sfofnon] cf=j= )ampdivideamp df d]lzgL fdfg cfklt kmlgr vlb DjGwL
21
sfo s|dzM ( k6sdf =ampamp)$()) sf] vlb u]sf] 5 oL k6sk6s vlb u]sf]
DjGwdf k|flws0f lgb]zs ldltsf] lg0fofgf ljz]if kllyltsf] k|fjwfg k|of]u uL vlb u]sf]
sfofnosf] egfO x]sf] 5 oL k6s k6s vlb ubf k|ltikwf Lldt xg] vlb nfut j9L xg]
u0ftLo fdfg k|fKt gxg] xFbf lgodsf] kfngf uL vlb ug sfofnon] Wofg lbgkb5
10 Nofk6k sDKo6sf] k]llkms]g M fjhlgs vlb lgodfjnL )^$ sf]n lgod -_ df
fjhlgs lgsfon] cfklt ulPsf] dfnfdfg Demftfdf pNn]lvt k|fljlws k]llkms]zg u0ft
adf]lhd eP gePsf] kLIf0f ugkg] Jojyf 5 sfofnon] cf=j= )ampdivideamp df DofS OG6g]gn
ktnL8saf6 yfg 8]s6k sDKo6 yfg NofK6k cfklt ug =amp))ampampamp sf] Demftf
uL tL dfnfdfg k|fKt u]sf]df k|fljlws hfFrkf k|ltj]bgdf 8]S6k sDKo6 jf]nkq sfuhftsf]
k|fljlws k]llkms]g adf]lhd ePsf] tyf Nofk6ksf] xsdf ck]l6Euml l6d d]dL OGk6 l8efO
lsaf]8 k|fljlws k]llkms]g jdf]lhd gePsf] egL klxnf] k|fljlws k|ltj]bgdf pNn]v ulPsf] 5
kg cfkltstfnfO f] DjGwdf ki6 kfg kqfrf u]kl5 klg ck]l6Euml l6d d]dL OGk6 l8efO
lsaf]8 k|fljlws k]llkms]g adf]lhd gePsf]n] s]xL sdhf]L jfahb Gtf]ifk|b eGg] k|ltj]bg cfPsf]
5 sfofnon] TonfO jLsf u]sf] 5 Nofk6k sDKo6 k|fljlws lk]llkms]g adf]lhd gePsf]
lyltdf klg jLsf u]sf] clgoldt b]lvPsf] 5
fli6laquoo tstf s]Gb|
1 phL btf km5of6 M fli6laquoo tstf s]Gb| sfo +rfng lgodfjnL )^ sf] lgod $ df sn]
sg sfL sfofno jf fjhlgs +yfgaf6 Dkfbg xg] sfddf clgoldttf ePs]f jf xg nfu]sf]
yfxf kfPdf s]Gb| dIf phL lbg Sg] Totf phLdf s]Gb|n] 5fgljg uL eP u]sf] sfjfxLsf]
hfgsfL lbg kg] Jojyf 5 s]Gb|jf6 k|fKt ljj0f cgf utjifDdsf] lhDd]jfL ^ of] jifsf]
yk ampamp d]t ) phLdWo] ^^ -=$ k|ltzt_ 5fgljgaf6 lsgff nufO ^ -$amp=
k|ltzt_ afFfFsL x]sf] kfOof] l56f] 5ltf] iquestkdf phL 5fgljg uL lsgff nufpg] tkm s]Gb|sf] yk
k|of xg kg] b]lvG5
2 cfGtls lgoGq0f M cflys sfolalw lgodfjnL )^$ sf] lgod ( n] a sfL lgsfoaf6
Dkfbg ulg] sfox ldtAooL bIf k|efasfL 9+uaf6 Dkfbg ug lalQo k|lta]bg k|0ffnLnfO
laZjlgo agfpg k|rlnt sfgg adf]lhd sfoDkfbg ug cfndashcfkmgf] sfdsf] k|s[lt cgfsf]
cfGtls lgoGq0f k|0ffnL tof uL nfu ugkg]df sfofnon] cfkmgf] cfGtls lgoGq0f k|0ffnL tof
u]sf] kfOPg sfofnon] yk k|efjsfL agfOg] hjfkm lbPsf] 5
3 nIo k|utL M sfofnon] fdbflos l+rfO sfoqmd fli6laquoo u|fdL0f oftfoft b[l9s0f sfoqmd
0fglts kn tyf 8s ~hfn sfoqmdsf] k|ult ljj0f tof u]sf] 5g s]Gb|n] of] jif )amp)amp
df ( j6f cfof]hgf lgsfosf] k|fljlws kLIf0f ug] uL jflifs sfoqmd jh]6 clVtofL jLs[t
ePsf]df amp j6f of] jifsf] amp j6f ljut jifsf] jfFsL d]t hDdf $$ j6f k|fljlws kLIf0f DkGg
uL nIosf] $= k|ltzt k|utL ePsf] 5 nIosf] zt k|ltzt k|ult xfFln ug s]Gb|n] yk kxn
ug kb5
4 km6j]osf] pkof]u M sfofnon] h8fg tflnd Grfng ug] t lxt sfL n]vf k|0ffnL
ugff] Jojyfkg 6f] Dofg]hd]06d]t ltg km6j]o vlb uL =($))) eQmfgL u]sf]df
n]vfkLIf0f cjlwDd pkof]udf NofPsf] kfOPg km6j]osf] p2]Zofgf pkof]u ug kb5
5 k|fljlws kLIf0f M fli6laquoo tstf s]Gb| -sfo +rfng_ lgodfjnL )^ lgod df k|fljlws
kLIf0f k|ltj]bgdf cfNofOPsf] q6L Rofpg n]vL k7fpg] Totf] q6L Rofpg eljZodf bf]xf]lg
glbg cjnDjg ulg] pkfosf] sfoof]hgf DjlGwt s]lGb|o lgsfon] o s]Gb|nfO hfgsfL ufpg
kg] Jojyf x]sf] 5 cf=j=)^)^ b]lv xfnDd j6f cfof]hgf tyf lgsfosf] k|fljlws
kLIf0f DkGg u]sf] 5 s]Gb|n] k|To]s jif k|fljlws kLIf0f k|ltj]bgxjf6 cfNofOPsf cklkfngf
DjGwL Joxf]fx sfozfnf uf]i7L dfkmt k|tlts0f ug] DjlGwt s]lGb|o lgsfonfO hfgsfL
ufpg] u]sf] kfOof] t DjlGwt lgsfoxdf q6L Rrfpg u]sf] kxn tyf sfoxsf] DjGwdf
cgudg ug] u]sf] fy DjlGwt lgsfon] q6L Rrfpg u]sf] k|of sfoof]hgfsf] DjGwdf o
s]Gb|nfO hfgsfL ufpg] u]sf] kfOPg klxrfg ulPsf cklkfngfxsf] clgjfo kdf wf
ugkg] b]lvG5
6 a9L eQmfgL M d]nDrL vfg]kfgL cfof]hgfndash sf] k|fljlws kLIf0f ug Ps kfdzbftf+u =^ndash
sf] Demftf eO =$(amp$(ndash sf] 7]Ssf ljn tyf sfo DkGg k|ltj]bg jLs[t ePsf]df
^ndash k eQmfgL lbPsf] b]lvPsf]n] j9L eQmfgL ePsf] =)ndash cn xg kb5
22
7 pks0f M OlGhlgolordf k|of]uzfnf lgdf0f ug k|of]uzfnfsf] nfuL rflxg] OlSjkd]G6x vlb 9jfgL
h8fg ug Ps cfkltstf+u =^$)ndash sf] +emftf uL )ampamp df =(^()ndash
k|lttkq k]ZsL pknAw ufOPsf]df of] jif pQm fdfgsf] eGf tyf zNs =)($)ndash vr
n]v]sf] 5 t pQm fdfg n]vfkLIf0f cjlw-)amp))_Dd klg k]llkms]zg tyf u0ft
kLIf0f ufO lhGL vftfdf cfDbfgL jf+w]sf] h8fg ePsf] b]lvPg +emftfgf fdfg bflvnf
uL pkof]u ug kb5
8 lgLIf0f M fjhlgs lgsfon] cfklt ulPsf dfnfdfg Demftfdf plNnlvt k|fljlws k]llkms]zg
u0ft adf]lhdsf eP gePsf]] lgLIf0f jf kLIf0f ug ufpg kg] pNn]v 5 sfofnon] )ampamp
df vlb +emftf uL dufOPsf k|of]uzfnfsf fdfu|Lxsf] lk|lzkd]06 lgLIf0f ug sdrfLnfO
eft k7fO =ampampndash blgs e|d0f eQf eQmfgL u]sf] 5 aflifs sfoqmddf pQm e|d0f dfj]z
x]sf] b]lvPg fdu|Lx cfklt ePkl5 jLs[t k]lzlkms]zg adf]lhd eP gePsf] lgLIf0fdividekLIf0f
ugkg] lgodfjnLsf] Jojyf xbf xb klg ljb]z e|d0fdf k7fO lgLIf0f ufpFbf yk Jooef kg
uPsf] kfOof] sfofnon] aL8 8sd]06df pNn]v eP cgf OSokd]06 lgLIf0f ug lg0fofgf
ljb]z uPsf] hjfkm lbPsf] 5
9 s M cfos P]g ) jdf]lhd cfslds nfesdf nfUg] k|ltzt s66L ugkg] Jojyf 5
sfofnon] j]h km5of6 jfkt rf sdrfLnfO k|f]Tfxg ksf =^)))ndash ljt0f ubf clu|d
s =()))ndash ssectL u]]sf] gb]lvPsf]n] cn uL fhj bflvnf ug kb5
Ps jndashOl~hlgonfO uf]i7L +rfng ug lbPsf] k]ZsL =$)))) km5of6sf] kmfF6jfL
cgf lghn] eStfgLdf s66L u]sf] clu|d s =^ndash fhj bflvnf u]sf] gb]lvPsf]n] fhj
bflvnf u]sf] k|df0f k]z xgkb5
10 ]jf zNs M sfofnosf sDKo6 lk|G6 kmf]6f]skL PL nufot pks0fsf] ddt ug dfls
=)^ndash bn] eQmfgL ug] uL )amp$ df Ps ]jf k|bfos+u +emftf +emftf ePsf]df )amp
gtfj0fb]lv s ]jfzNs eQmfgL ePsf] b]lvof] cgjlGwt xg c3Lsf]] eQmfgL =amp() cn
ugkb5
11 j7s eQf M cy dGqfno sfo +rfng lgb]lzsf )amp) sf] bkmf amp== df a7s eQf DjGwdf
Pp6 lgsfo cGtutsf kbflwsfL sdrfLdfq ag] a7sdf eQf k|bfg gug] sfgg cgf
u7g ePsf ldltsf] a7sdf dfq eQf k|bfg ug] ljz]if1 ]jf cfjZos k]df cfdlGqt bosf]
kdf a9Ldf hgf DdnfO eQf k|bfg ug] nufotsf] dfkb08 tf]s]sf] 5 sfofnosf j
sdrfLsf nflu sfofno do leqsf] sfojf]em yk sfdsf] rssf] cfwfdf tnj s]nsf] )
k|ltztDd jifeLs k|f]Tfxg eQf d]t pknJw ufPs cjyfdf jflifs sfoqmddf dfj]z ePsf
tyf yk sfox Dkfbg ug] lnlnfdf sfofno tyf tfns lgsfosf sdrfLdfq pklyt x]sf]
cfGtls kdf u7g u]sf] ldlt tyf pkldltsf +of]hs box tyf hgf eGbf a9L
cfdlGqtxnfO d]t =$$))ndash j7s eQf k|bfg u]sf] kfOof] lgb]lzsfsf] dfkb08x kf
guL j7s eQf eQmfgL u]sf] b]lvPsf]n]] pQm sd cn xg kb5
12 wf6L M cflys sfoljlw lgodfjnL )^$sf] lgod ampdf wf6L |]tfdf cfDbfgL ghlgPsf] t aIacute
vftfdf hDdf ePsf] sdsf] gAa] lbg leq bflvnf k|df0f k]z xg gcfPdf bofxf uL fhj
vftfdf bflvnf ug kg] pNn]v 5 gt]tf cgf cflys jifsf] cGTodf wf6L afsL =^(^amp
x]sf]df a+sdf =^(^amp x]sf] b]lvPsf]n] a9L b]lvPsf] wf6L =)))) lgodfgf b ofxf
ug kb5
nufgL jf]8sf] sfofno
1 jb]lzs xfotf M cflys sfoljlw P]g ) sf] bkmf ^-_ df k|To]s sfofnon] j k|sfsf cfo
Joosf] tf]lsP jdf]lhdsf] n]vf cflys ljj0f k]z uL dxfn]vf kLIfssf] sfofnojf6 clGtd
n]vfkLIf0f ufpg kg] pNn]v x]sf]5 ab]lzs xfotf DjGwdf b]lvPsf Joxf]f lgDgfgf 5g
= g]kfn sf 8LPkmcfO8LaLr )amp df ePsf] Demftfdf bft[ lgsfoaf6 )amp^ Ddsf]
cjlwdf nfv ) xhf kfp08 afasf] k|fljlws xof]u k|fKt xg] pNn]v 5 sfofnon] f]
xof]u cGtutsf] n]vf tyf cflys ljj0f n]vfkLIf0fsf] nflu k]z u]sf] 5g sfofnoaf6 k|fKt
ljj0fcgf of] jif = sf]8 $ xhfsf] ljleGg fdfgx k|fKt u]sf]df cflys sfoljlw
lgodfjnL )^$ sf] lgod $ adf]lhd jflifs s]Gb|Lo cflys ljj0fdf dfj]z u]sf] b]lvPg
lgodfjnLsf] Jojyf kfngf xgkb5
23
= n]vfkLIf0fsf] lnlnfdf k|tt ePsf ljleGg kqfrf tyf lg0fodf hfOsf tyf o=P=P=cfO=l8=sf]
xof]udf ljleGg lj1 tyf sdrfLx af]8df sfot x]sf] k|wfgdGqL tyf dGqL klifbsf]
sfofno cy dGqfno fdfGo k|zfg dGqfno tyf af]8sf sdrfLxnfO ljleGg dnssf] cWoog
e|d0f ufPsf] Joxf]f pNn]v 5 t pQm xfotf DjGwL +emftf tyf k|fKt xof]usf] ljj0f k]z
xg cfPg
= sfofnon] lbPsf] ljj0f cgf l8=Pkm=cfO=l8=sf] tkmjf6 lj1 tyf sdrfLx sfot x]sf]
pNn]v 5 hfOsf tyf o=P=P==cfO=l8=sf] xof]udf sfot sdrfLsf] ljj0f k|tt gePtf
klg tL bftfsf] xof]udf klg lj1 tyf sdrfLx sfot x]sf] ljleGg kqfrf tyf lg0foaf6
b]lvG5 o lsldsf lj1 tyf sdrfLxaf6 Dkflbt sfdsf] hjfkmb]lxtf tyf +yfut d[lt
DjGwdf ki6 Jojyf u]sf] b]lvPg sfofnon] pSt Joxf]f Jojyfkg ug]tkm kxn sbdL
eOx]sf] hjfkm lbPsf] 5
2 cfof]hgf sfofGjog M nufgL af]8nfO nufgLDaGwL gLlt thdf nufgL k|ltkwfTdsdividek|fyldsftfsf
If]q 5gf6 k|tfj cfXjfg klof]hgf Demftf sfofGjogsf] cgudg cflys tyf ucflys ljwf
lgwf0f sfL hUuf pknAw ufpg] sfL lgsfo tyf yfgLo lgsfoaLr dGjo nufgL
k|j4gnufotsf] sfd stJo clwsf tf]lsPsf] 5
af]8n] gf o d]ufjf6 Ifdtfsf dflyNnf] s0ffnL c0f t]|f] bO hnljBt cfof]hgf
lgdf0fsf] nflu bO ljb]zL sDkgLFu qmdzM )amp^ )amp( df klof]hgf ljsf Demftf
u]sf] 5 Demftfdf k|j4s sDkgLn] cfof]hgfnfO cfjZos hUuf k|flKt yfgLotdf k|efljt
kljfnfO kgyfkgf lzIff jfYo g]kfnL hgzlQm |f]tsf] pkof]u DaGwL ljsf Pj+ tflnd
kjfwf lgdf0f nufotsf sfo ugkg] Jojyf 5 sfotflnsfdf PSsfO dlxgfleq hUuf k|flKt
sfo DkGg ulSgkg]df c0f t]|f] klof]hgfn] lghL hUufsf] dcfAhf ljt0f sfo DkGg u]
tfklg sfL lgsfoxaLr dGjo xhLs0f xg gs]sf] sf0f sfL tyf jgIf]qsf] hUuf
DjGwL sfo afFsL x]sf] kfOof] dflyNnf] s0ffnL klof]hgfsf] nflu hUuf k|flKtDaGwL sfd ePsf]
kfOPg ba klof]hgfaf6 )amp(^ leq Jofjflos pTkfbg ug] nIo x]sf]df hUuf k|flKtDaGwL
k|flDes sfodf g l9nfO xFbf lgdf0f sfodf d]t k|efj kg] xgfn] af]8n] cfjZos dGjo
xlhs0f uL sfotflnsf adf]lhd cfof]hgf sfofGjog k|lqmof cl3 a9fpgkg] b]lvG5
3 klof]hgf rL M nufgL af]8 lgodfjnL )^(sf] lgod df sfofnon] nufgLof]Uo klof]hgfsf]
rL tof uL jLs[ltsf nflu af]8 dIf lkmfl k]z ug] lkmfl ePsf] rL dWo]af6 af]8n]
k|ltkwfTds jf k|fyldstfsf] If]q 5gf6 uL Totf klof]hgf jLs[t ug] k|ltkwfTds If]q 5gf6
ulPsf] klof]hgfnfO k|ltkwf ufO nufgL cgdlt lbg] pNn]v 5 af]8n] xfnDd j6f
klof]hgf k|fyldstf rLdf fvL j6f j]jfO6df fv]sf] 5 clwstd klof]hgfsf] rL tof
ug af]8n] yk k|of ug kg] b]lvof] sfofnon] j6f klof]hgfsf] lr tof u]sf] dVo
klof]hgfsf] lat[t cWoog ufpg sfoqmd k|tfj ulPsf] hjfkm lbPsf] 5
4 3 ef8f M sfofnon] of] jif 3ef8f jfkt =^()$ndash ljBt tyf kfgL jfkt $($ndash
d]t hDdf =(^ampndash cGtfli6o Dd]ng s]Gb| ljsf ldltnfO jemfPsf] 5 yfoLtkm
sfosfL lgb]zs - cGo yfoL sdrfL -amp d]t hgf sf tkm gt]0fL ljxLg amp d]t hDdf
hgf sdrfL x]sf] sfofnodf of] jifsf] tnj eQf d]tsf] sn pkof]u vr =(ndash
dWo] 3ef8f ljBt kfgL zNs jfktsf] c+s slj k|ltzt x]jf6 3 ef8fdf lnbf
ldtJolotfnfO Wofg lbPsf] kfOPg sfofnon] cfufdL lbgdf ldtJolotf sfod ug r]t xg]
hjfkm lbPsf] 5
5 yk ljwf M cflys sfoljlw lgodfjnL )^$ sf] lgod $ df g]kfn sfsf] cflys bfloTj
j[l4 xg] sfdf cy dGqfnosf] kj xdtL lng kg]] pNn]v x]sf] 5 jf]8df sfot lghfdtL
]jfsf yfoL sdrfLxnfO jf]8sf] lg0fofgf tnjsf] ) k|ltztn] xg] yk eQf k|To]s dlxgf
$)))ndash sf bn] cGo eQf d]t dfls kdf eQmfgL lb+b cfPsf] 5 yk ljwf pknAw
ufpbf sfoDkfbg rs agfO cy dGqfnosf] kj xdtL lng kg]df f] j]u eStfgL u]sf]
=amp^$(ndash lgod Ddt b]lvbg sfofnon] rs tof ug] cy dGqfnosf] xdlt lng]
tkm kxn ulg] hjfkm lbPsf] 5
6 ]jf sf M fjhlgs vlb lgodfjnL )^$sf] lgod (df Ps nfv k+ofeGbf a9Lsf] ]jf zNs
nfUg] ]jf rgf k|sfzg uL 36L k|tfjsFu ]jf sf Demftf ug kg] pNn]v 5 sfofnon]
of] jif ]jf sfsf sdrfLnfO =^^)ndash vr n]v]sf]df hgfsf] nflu dfls =($ndash
24
bdf Ps ]jf k|bfos +yf+u +emftf u]sf] afFsL ( hgf JolQmut sfjf6 ufPsf] b]lvPsf]n]
lgodfjnLsf] kfngf ePsf] kfOPg sfofnon] lgodfjnL jdf]lhd k|ltkwf ufO ]jf sfdf
sdrfL lng kb5 sfofnon] cfufdL lbgdf Psktf sfod ulg] hjfkm lbPsf] 5
7 e|d0f M sfofnon] sdrfLxnfO sfhdf v6fpbf sfdsf] ki6 p2]Zo sfosf] ls6fgL uL sfhdf
v6fpgsf] sectf e|d0f cfb]zdf clkmlon sfd tyf sfL sfd cflb pNn]v uL sfhdf v6fO
blgs eQf tyf e|d0f vr eQmfgL lbg] u]sf] b]lvof] jfL fwg a]u jfL rfnsx cGo
lgsfosf sdrfLx d]tnfO sfhdf v6fO blgs eQf tyf e|d0f vr eQmfgL u]sf] d]t b]lvof]
o lsldsf] vrdf lgoGq0f xg kb5 sfofnon] sfofnosf] sfdsf] lznlznfdf dfq sfhdf
v6fOPsf] cfufdL lbgdf yk ki6 ldtJolotf sfod ulg] hjfkm lbPsf] 5
fjhlgs vlb cgudg sfofno
1 cfGtls lgoGq0f M zfg -Jojyfkg tyf ~rfng_ P]g )^$ cflys sfoljlw P]g ) tyf
lgodfjnL )^$ nufotsf P]g lgodxdf sfofnon tyf kbflwsfLdividesdrfLxn] ug kg] ljleGg
sfoxdWo] tfns sfofnon] lgLIf0f ubf lbPsf] lgb]zg lgLIf0f kltsf hgfpg] gu]sf] lhGL
lgLIf0f k|ltj]bgdf rfn xfntdf gx]sf jfL fwg nufotsf ljleGg fdfu|Lx ddt Def
tyf lnnfd DaGwL sfjfxL cufl8 ga9fPsf] vr gxg] fdfgsf] rL ceLn]v cBfjlws uL
6fF gu]sf] b]lvg cfof] sfofnon] lgLIf0f kltsf cfufdL lbgaf6 flvg] lhGL fdg ddt
tyf lnnfdsf] nflu k|fljlwsdfkmt kLIf0f ufpg] sfo eOx]sf] hjfkm lbPsf] 5
2 sfggsf] kfngf M fjhlgs vlb P]g )^ sf] bkmf ^ lgodfjnL )^$ lgod $$ df
fjhlgs vlb cgudg sfofnosf] sfd stJo clwsf DaGwdf Jojyf u]sf] 5 f] jfx]s
P]gdf pNn]v ePsf vlb OsfOsf boxsf] nflu of]Uotf tf]Sg] 7nf hl6n sfo lgwf0f ug]
sfnf] rLaf6 kmsjf DjGwL dfkb08 tof ug] vlb gLlt tof ug] fjhlgs lgsfoaf6 xg]
j vlb sfjfxLsf] tYofIacute cWofjlws ug] cgudg k|fljlws kLIf0f DjGwL dfubzg tof
ug] cflb sfo u]s]f 5g Tot lgodfjnLdf x]sf] ef8f tyf ]jf sf DjGwL nfut cgdfg
DjGwL gd hfL ug] pkef]Qmf ldlt jf nfeu|fxL dbfoaf6 sfd ufpFbf fjhlgs lgsfon]
ckgfpg kg] sfoljlw thdf ug] nufotsf sfo u]s]f 5g sfofnon] sfggn] tf]s]sf] afFsL
sfox kf ug cuf8L al9g] hjfkm lbPsf] 5
3 k|ult M cflys sfoljlw lgodfjnL )^$sf] lgod ^-^_df dod lgwflt sfoqmd cgf
dfnfdfgsf] pknlAw tyf k|fljlws Pj+ k|zfsLo Jojyf ldnfO sfo Dkfbg ug kg] pNn]v 5
sfofnon] of] jif jLs[t sfoqmddWo] rfn sfoqmdtkm =(^^) kFhLut sfoqmd tkm
=$) uL hDdf sfoqmd vr =)^$) vr u]sf]df clGtd rfdflsdf (
k|ltzt cfiff9df amp^ k|ltzt vr u]sf] 5 sfotflnsf adf]lhd sfoqmd DkGg ulg kb5
rfn cflys jifb]lv rfdfls nIo cgf k|ult kyenofpg sbd rflng] hjfkm lbPsf] 5
4 s jLhs M dNo clea[l4 P]g )sf] bkmf $ df btf ePsf] JolQmn] tf]lsP adf]lhdsf] cjyfdf
afx]s sg jt jf ]jf cfklt ubf k|fksnfO jLhs lbg kg] pNn]v 5 sfofnon] s aLhs k|fKt
guL =)(ampndash eQmfgL u]s]f 5
5 a7s eQf M cy dGqfno sfo +rfng lgb]lzsf )amp) sf] a7s eQfsf] dfkb08 kf gu]sf]
tnjs]nsf] ) k|ltztDd sfoDkfbgdf cfwflt k|f]Tfxg eQf pknAw ufPsf] cjyfdf jflifs
sfoqmddf dfj]z ePsf tyf yk sfox Dkfbg ug] lnlndf cfGtls kdf u7g u]sf]
dltdividepkndashldltsf +of]hs tyf bo cfdlGqtxnfO =$)))ndash a7s eQf eQmfgL u]sf]
kfOof] sfggL Jojyf a]u u7g u]sf] ldltsf kbflwsfLnfO lgb]lzsfsf] dfkb08 kf guL
a7s eQf eQmfgL ug ldNg] gb]lvPsf]n] pQm a7s eQf cn xg kb5
6 wf6L M fjhlgs vlb P]g )^ sf] bkmf ) lgodfjnL )^$ sf] lgod )$ cgf vlb
sfo pk lrQ gaemg] k|tfjstfn] vlb kgfjnf]sg ldlt dIf kgfjnf]sgsf]nflu lgj]bg
lb+bf cfkmn] sjf]n u]sf] sdsf] )= k|ltztn] xg] sd hdfgt k]z ugkg] kgfjnf]sg
ldltaf6 lgj]bg vf]h ePdf Totf] hgdfgtsf] sd hkmt xg] Jojyf 5 fjhlgs vlb
kgfjnf]sg ldlt dIf vlb kgfjnf]sgsf] nflu lbPsf lgj]bgx dWo] rf lgj]bssf] ljkIfdf
lg0fo ePsf]n] f] jfkt flvPsf] hdfgtsf] =$($$( hkmt uL fhjdf bflvnf u]sf]
b]lvPg lgodfgf fhj bflvnf xg kb5 sfofnon] k|lqmof kyenofO fhZjdf bflvnf ulg]
hjfkm lbPsf] 5
25
sfgg Gofo tyf +bLo dfldnf dGqfno
1 dGqfnosf] sfo Dkfbg M g]kfn sfsf] sfo ljefhg lgodfjnL )amp cgf fHo +rfngsf]
nflu cfjZos kg] ljleGg gofF P]g cWofb]z ljw]os thdf ug 4flGts jLs[lt lbg] ex]sf]
P]gdf +zf]wgsf] xdtL lbg] fhkqdf k|sfzg xg] rgfsf] Dkfbg nufotsf sfd o dGqfnosf]
sfo If]q leq kb5g o jifsf] sfo Dkfbg DjGwL n]vfkLIf0fdf k|fKt k|ult ljj0f kLIf0fsf]
qmddf gdgf 5gf6 uL $ kmfOnxsf] kLIf0f ubf kmfOndf pNn]lvt sfo Dkfbg tf]lsPsf]
rs cgfsf] cjlw leq xg s]sf] b]lvPg tf]lsPsf] cjlw leq sfo Dkfbg xg gSbf P]g
lgod lgdf0fsf] clGtd jLs[ltdf l9nfO xg hfg] xFbf tf]lsPsf] rs cgfsf] cjlw leq sfo
Dkfbg ug dGqfnon] Wofg kMofpg cfjZos b]lvG5 o DjGwdf 5nkmn ubf cfufdL lbgdf
wf ug] dGqfnon] hgfPsf] 5
2 dfgj clwsf ksf sf]if M g]kfn sfn] hg p2]Zon] sf]if v8f u]sf] 5 f] cgf sf]ifnfO
kLrfng uL sf]if lqmo jgfpg kb5 dfgj clwsfsf] If]qdf pTs[i6 sfd ug] JolQmxnfO
k|f]Tfxg ug] p2]Zon] g]kfn sfsf] lg0fo cgf o dGqfno cGtut nfvsf] cIfo sf]if
v8f u]sf] lyof] pQm sf]ifdf of] jifsf] cGToDd Jofh d]t amp(mdash dfHbft b]lvG5
sf]if v8f ePb]lv xfnDd f] ksf k|bfg u]sf] b]lvbg o DjGwdf ut jifsf] n]vfkLIf0f
k|ltj]bgdf d]t cfNofPsf]df sg wf guL of] jif klg lylt oyfjt b]lvof]
3 cfGtls lgoGq0f M cflys sfoljlw lgodfjnL)^$ sf] lgod ( df cfGtls lgoGq0f k|0ffnL
tof uL lgodfjnL tof ePsf] jif leq nfu ulSg kg] Jojyf 5 dGqfnon] f] cgf
cfGtls lgoGq0f sfolalw tof gu]sf]n] tof ugkb5
4 sf sdrfL M fjhlgs vlb lgodfjnL )^$ sf] lgod ( sf] k|ltsn xg] ul dGqfnon]
lautdf sfot af cgeaL sdrfL+u f]em sf uL =$)(mdash ah]6 vr n]v]sf]
kfOof] JolQmx+u f]em sff ubf ]jf vlb sfo k|ltkwL gxg] ]jfsf] lglZrttf d]t
gxg] ePsf]n] lgodfjnLsf] Jojyf adf]lhd k|lqmof kf uL ]jf sfdf lng] +emftf ulg kb5
o DjGwdf cfufdL lbgdf wf ug] dGqfnon] hgfPsf] 5
g]kfn sfgg cfof]u
1 sf sdrfL M fjhlgs vlb lgodfjnL )^$ sf] lgod ( sf] k|ltsn xg] ul sfofnon] of]
jif cfjZostf cgf f]em lautdf sfot af cgeaL ePsf] hgfO sdrfLFu f]em sf uL
^)^mdash ah]6 vr n]v]sf] kfOof] JolQmxFu f]em sf ubf ]jf vlb sfo k|ltkwL gxg]
]jfsf] lglZrttf d]t gxg] ePsf]n] lgodfjnLsf] Jojyf adf]lhd k|lqmof kf uL ]jf sf
+emftf ulg kb5
fdfGo k|zfg dGqfno
= Jojyfkg kLIf0f cgudg M lghfdtL ]jf P]g )$( sf] bkmf amp-s_ df fdfGo k|zfg dGqfnon]
g]kfn sfsf ljleGg lgsfoxdf sfot lghfdtL sdrfLxn] k|rlnt sfgg tyf cGo
k|zflso lgod sfoljlwx kfngf u] gu]sf] DjGwdf kLj]If0f cgudg dNofIacuteg uL
lgb]zg lbg ToL kLj]If0f ubf sg lghfdtL sdrfL pk ljefluo sfjfxL ugkg] b]lvPdf
f] d]t lkmfL ug Sg] Jojyf 5 f]sf] jflifs k|ltj]bg g]kfn sf dIf k]z ug Sg]
Jojyf 5 dGqfnon] )ampamp df Jojyfkg kLIf0f u]sf dWo] sfofnosf] of] jif cgudg
kLIf0f ubf ut jifs Joxf]f kgfj[lQ ePsf] pNn]v 5
ljleGg lgsfosf] Jojyfkg kLIf0f uL gLltut Jojyfklso k|lqmofut wfsf nflu
lbPsf emfjx dGqfno cfkmn] cgudg guL DjlGwt s]Gb|Lo lgsfoxnfO k|ltj]bgdf cfNofPsf
ljifo jtxsf] sfofGjog uL hfgsfL ufpg n]vL k7fPsf] b]lvG5 dGqfnodf f]sf] k|utL
jf]df hfgsfL cfPsf] kfOPg Jojyfkg kLIf0fnfO k|efjsfL jgfpg dGqfno cfkmn] cgudg
ug] tkm Wofg hfg kg] b]lvG5
= lghfdtL GttL 5fqj[lQ M lghfdtL sdrfLsf GttLnfO 5fqj[lQ pknAw ufpg] lgb]lzsf )amp
sf] bkmf -_ df gfts txdf cWoog ug] ljBfyLxnfO nfutsf] cfwfdf lgb]lzsf adf]lhd
5gf6df k]sf ljBfyLxnfO = nfv ) xhfb]lv = nfvDd 5fqj[lQ k|bfg ulg] Jojyf 5
lgb]lzsfsf] bkmf ^-_ df 5fqj[lQ k|fKt uL cWoog ug] ljBfyLxnfO cWoog s]kl5 g]kfn
sfsf] sg +yf jf lgsfosf] sfddf v6fpg Sg] Jojyf adf]lhd ljBfyLnfO cWoog kf
u]kl5 g]kfn sfn] v6fPsf] sfddf +nUg xg salnotgfdf ufPsf] kfOof] dfGqfnon] )^^^amp
b]lv )ampamp Dd xhf $( hgfnfO =$ sf]8 nfv ) xhf 5fqj[lQ ljt0f u]sf]df
26
xfnDd ljBfyLnfO f] adf]lhd v6fPsf] b]lvg cfPg salnotgfdf adf]lhd ]jfdf
cfjZostfgf pkof]u ugkb5
= cWoog tflnd tyf cWoog e|d0f M lghfdtL ]jf P]g )$( sf] bkmf $) v-_ df g]kfn sfsf]
gfddf k|fKt ePsf cWoog tflnd jf cWoog e|d0fDaGwL cj a sfL ]jfsf sdrfLnfO
Goflos tjn] afF8kmfF8 ug dVo lrj cWoIf x]sf] boLo ldlt xg] Jojyf 5 ldltn]
)ampamp df k|fKt ab]lzs tflnd amp)^ jb]lzs cWoog jb]zdf cWoog d]t hDdf
( 5fqj[lQ afF8kmfF8 u]sf] kfOof]
sdrfLnfO cWoog tflnd jf cWoog e|d0fdf k7fpgsf] nflu k|To]s jif f] DaGwL
ljj0f tof uL k7fpg dGqfnon] )amp( df a lgsfonfO klkq u]sf] 5 ldltn] afF8kmfF6
u]sf] 5fqj[lQdWo] DjlGwt dnsaf6 sGkmd]g k|fKt eP gePsf] pkof]u u] gu]sf] cgudg
uL jb]lzs xfotf jk k|fKt 5fqj[lQsf] k0f pkof]u ug] Jojyf ldnfpg kb5
$= k]ZsL jfFsL M cflys sfoljlw lgodfjnL )^$ sf] lgod ampamp adf]lhd cflys aifsf] cGToDd
km5of6 xgafFsL x]sf] k]ZsL sd =$ nfv ^ xhf km5of6 xg kg] b]lvG5
lghfdtL sdrfL cktfn
1 aflifs jh]6 tyf sfoqmd M lghfdtL sdrfL cktfn cflys k|zfg DjlGwt ljlgodfjnL
)^ cgf cktfnsf] +rfns ldltn] )ampamp sf] jflifs jh]6 tyf sfoqmd cflys jif
k|fDe ePsf] dlxgf ljt]kl5 )amp)$ df dfq jLs[t u]sf] b]lvof] ty ljlgodsf] Jojyf
cgf oyfdod jh]6 tyf sfoqmd tof ug ldltn] Wofg kyenofpg hL 5
2 ldltsf] j7s M lghfdtL sdrfL cktfn ljsf ldlt -u7g_ cfb]z )^$ sf] bkmf cgf
ldltsf] j7s jifdf slDtdf ^ k6s jg] bO j7ssf] jLrsf] cjlw dlxgf eGbf j9L xg
gxg]df of] jif ldltsf] j7s )amp)^ )amp)) df uL hDdf bO k6s dfq j]sf]
b]lvof]
3 ]jf ljtf M lghfdtL sdrfL cktfn u7g cfb]z )^$ sf] bkmf $ -_ cgf ldltn] If]qLo
c+rn tyf lhNnftdf cktfnx ljtf uL jfyo ]jf pknJw ufpg]5 egL pNn]v eP
tfklg xfnDd ldltn] If]qLo c+rn tyf lhNnf cktfnx ljtf ug gs]sf] lylt 5
4 jflifs k|ltj]bg M ldltn] cflys jif dfKt ePsf] dlxgfleq x]s jif cfkmn] DkGg u]sf]
sfdsf] jflifs k|ltj]bg tof uL g]kfn sf dIf k]z ugkg] Jojyf u7g cfb]zsf] bkmf
n] u]sf] eP tfklg ldltn] )ampamp sf] jflifs k|ltj]bg tof uL k]z u]sf] b]lvPg
5 sdrfL sNof0f sf]if vftf M lghfdtL sdrfL cktfn cflys k|zfg DjlGwt ljlgodfjnL
)^ sf] bkmf df sdrfL ]jf zt ljwf DjlGw lgodfjnL jdf]lhd sdrfL sNof0f sf]if
vftf vf]Ng kg]df sdrfL sNof0f sf]if DjlGw ljlgod gjgfPsf]n] sdrfL sNof0f sf]if DjlGw
vftf klg vf]n]sf] kfOPg
6 vlb of]hgf M cktfnsf] cflys k|zfg DjlGw ljlgodfjnL )^ sf] bkmf ) jdf]lhd
ldltn] vlbsf] u of]hgf jflifs vlb of]hgf tof ugkg]df tof u]sf] b]lvPg
7 ]jf zNssf] kgfjnf]sg M cktfnsf] cflys k|zfg DjlGw ljlgodfjnL )^ sf] bkmf ($
cgf ldltn] ]jf zNssf] kgfjnf]sg ug kg]df )^amp)() df tf]s]sf] ]jf zNs bdf
dfdlos kgfjnf]sg eP u]sf] b]lvPg
8 cfGtls lgoGq0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ( df cfGtls lgoGq0f k|0ffnL
tof ug kg]df cktfnn] cfˆgf] cfGtLs lgoGq0f k|0ffnL tof u]sf] kfOPg sfofnosf] cfGtLs
lgoGq0f k|0ffnLsf] dNofIacuteg ubf = xhf eGbf dflysf] sff]jf r]s dfkmt ug kg]df gubdf
u]sf] cktfnsf] kmf]xf] Jojyfkgsf] clen]v ki6 kdf gfv]sf] ktsx Oo ubf km6j]o
dfkmt gu]sf] lgdf0f JojfoLn] lgdf0f DjGwL sfo ubf sfdbfdivided]lzg pks0f cfbLsf] ljdf
ug] gu]sf] vLb cfb]z FnUg gePsf] vlb cfb]zdf ePsf] kldf0f eGbf j9L vlb u]sf] tflnd
tyf ]ldgfsf] nflu sdrfL v6fpFbf sfofno k|dvsf] jLs[t gePsf] cfiflw pks0f Pj+ cGo
sfofno fdfgsf] cfDbfgL vr jf+sL b]lvg] uL lhGL vftfdf clen]v gfv]sf] clwsf stJo
lxtsf] sfo ljj0f tof uL sdrfLxnfO glbPsf] cflys sff]jfsf] +lIfKt jflifs k|ltj]bg
tof gu]sf] bjGbL cgf kbklt gePsf] htf Joxf]f b]lvPsf]n] odf wf ugkb5
9 cfklt M lghfdtL sdrfL cktfn cflys k|zfg DjGwL ljlgodfjnL )^ df Jojyf eP
cgf cktfnn] ljleGg cfkts dfkmt cfiflw Pj+ pTkfbg fdfu|L cfklt ubf +emftf cgf
fdfg cfkltsf] nflu rgf dfkmt dfu u]sf] 5 306fleq cfktsn] fdfg cfklt uL Sgkg]df
guL 3l6df lbg b]lv j9Ldf $ lbg Dd l9nfO uL cfklt u]sf] b]lvof]
27
10 jf]nkqdf +zf]wg M lghfdtL sdrfL cktfn cflys k|zfg DjlGw ljlgodfjnL )^ sf] bkmf
amp cgf jf]nkqbftfn] cfkmn] k]z u]sf] jf]nkqdf +zf]wg ug rfx]df f] DjlGw lgj]bg vfddf
lnjGbL uL Dofb leq k]z ug kg] sfofnon]] ldlt do d]t ki6 vnfO btf ug kg]df
cktfnsf] Nofj lPh]G6 P08 KnfOh km l6d ]n n]jf]6L -pTkfbg fdfu|L_ cfklt ug
=$amp$^ampndash sf] nfut cgdfg tof uL ePsf] jf]nkqdf Ps cfktsn] k]z u]sf] zsf]
=^)ndash eGbf =$^(ndash n] j9L xg] uL k]z u]sf] z+f]lwt jf]nkq ldlt hgfO Lt
kjs btf ufPsf] b]lvPg
11 SoflG6g cfo M lghfdtL sdrfL cktfn cflys k|zfg DjlGw ljlgodfjnL )^ cgf
cktfnn] cfo 7]Ssfsf] nfut cgdfg tof ubf ut jifsf] jLs[t bdf ) k|ltztn] xg] sd
yk uL tof ug kg]df SoflG6g +rfng cfo 7]Ssfdf] nfut cgdfg tof ubf ut jifsf] jLs[t
ef8f b dfls =)))ndash df ) k|ltzt yk uL slDtdf =amp))ndash df g36g] uL nfut
cgdfg jgfpg kg]df ut jifs jLs[t c+s =)))ndash nfO g Gogtd ef8f b sfod uL nfut
cgdfg jgfPsf] b]lvof] SoflG6g +rfng cfo 7]Ssfdf kg cfPsf b efp kq dWo] fetkdf
c kfg Sg] dgflj sf0f j]u j9L c+ssf] befpkq jLs[t guL jeGbf 36L c+ssf]
befpkq jLs[t ubf cktfnsf] cfodf jflifs )$)))ndash 36L xg uPsf] b]lvPsf] 5
12 d]lzg +rfng M cktfnsf] ]l8of]nf]hL ljefudf x]sf] a|fO6 lk8 ^ nfO l=l6=Sofg d]lzg
~rfng DjGwdf Ps cfkts+u jflifs =$)))ndash -d=c=s jfx]s_ df u]sf] Demftf
cgf ]jf k|bfosn] hgs dodf d]lzgdf vfjL cfO hfgsfL kfPsf] 306f leq pklyt
xgkg] sg kf6khf km]g gkg] cjyfdf $ 306fleq d]lzg rf xgkg] cGoyf bf]gtf] kIfjf6
l=l6=Sofg d]lzgjf6 xg] blgs cfo jfjsf] xhfgf d]t ltgkg] htf ljifox pNn]v u]sf] 5
t cf]hdf lbg sflts k ) lbg d+l amp lbg kmfNu0f ) lbgrq lbg h]i7df ^
lbgDd pQm d]lzgdf dof cfO ]jf cj4 ePsf] kfOof] ot lrg sfjf6 cgbfg jk
k|fKt ePsf] Pd=cf=cfO= Sofg d]lzg df )amp$ b]vL )amp$ Dd dof cfO ~rfng
gePsf]df klg f]sf] dod ddt uL oyflz3| +rfng ug d]t cktfn+u sg sfoof]hgf tyf
dfkb08 x]sf] kfOPg oL cktfnn] k|bfg ug] dxTjk0f +j]bglzn dflgPsf ljlzi6 k|s[ltsf
]jfxdf b]lvg] cjf]wn] cktfnk|lt cfd jfwf0fsf] ljZjlgotfdf sdL xg] cktfnsf] blgs
cfDbfgL d]t k|efljt xg] u]sf] b]lvG5 o DjGwdf cktfnn] ki6 sfo of]hgf jgfO ddt
+ef ug] ]jf k|bfos kIfnfO s8fO uL emftf cgf l=l6 Sofg d]lzgsf] ]jf cj4 gxg]
uL ]jf ~rfng ug kb5
13 j7s eQf M cy dGqfno sfo Frfng lgb]lzsf )amp) sf] bkmf amp== df ki6 ljifoat
sfoof]hgf j]u j7s ag gkfOg] j7s sfofno do jflx agkg] Pp6 lgsfosf kbflwsfL
tyf sdrfL dfq ag] j7sdf eQf k|bfg gug] sg cfof]hgf laz]ifdf dGqfno lra laefuLo
k|dvsf] cWoIftfdf u7g xg] lgb]zg ldltsf] j7sdf d]t j7s eQf lbg gldNg] j7sdf cfdGqLt
bosf] kdf fVg gkfOg] t laz]if1 ]jf cfaZos k]df al9df hgf DdnfO dfq eQf k|bfg
ug] Joayf xsf] 5 lghfdtL sdrfL cktfncGtut laleGg ldltdf sfofnosf kbflwsfL tyf
sdrfL dfqsf] pkyLltdf j7s ~rfng ePsf]df eQf =$ndash eQmfgL usf]n] lgb]lzsf
cgf lbg ldNg] gb]lvPsf] pQm eQf sd cn pk ugkb5
14 s lahs M dNo clej[l4 s lgodfjnL ) sf] lgod amp -_df ljqm]tfn] cgrLdf tf]lsPsf]
9f+Frfdf s ljhs hfL ug kg] Jojyf x]sf] 5 ljleGg $ cfkltstfdivideJojfoLn] eQmfgL dfu
ubfsf] avt k]z u]sf] s ljhsdf ljhs gDj cki6 s]d]6 eO galemPsf] fy ltkjssf]
gkfOPsf]n] f] lahssf] eQmfgL ljqm]tfsf] ljqmL vftfdf pNn]v ug 56 eO dNo clej[l4 s
dfof]hg d]t 56g Sg] Defagf b]lvPsf]n] =134148ndash dNo clej[l4 s dfof]hg ePsf]
k|df0f k]z xgkb5
15 7]Ssf glas0f M lghfdlt sdrfL cktfn cflys k|zfg DaGwL ljlgodfanL )^ sf] bkmf
adf]lhd k|To]s cflys aifdf o lgodfanLsf] k|s[of ckgfO aLs[t nfut cgdfg cWofalws
ugkg] ljut jifsf] +emftf gljs0f ubf xfn pQm fdfgsf] jhf dNo 36L eP gePsf] a+s
hdfgt cjlw ljtf eP gePsf] cfos tyf d=c=s dfof]hg eP gePsf] lgh Knfon]
lgoldt cfos jemfO s rQmf k|df0f lnP glnPsf] DjGwdf k|df0f lnPsf] gkfOPsf] nfut
cgdfg cBfalws gul lnaGbL befpkq af]nkq cfAxfg ug jf kfdz ]jfsf] k|tfa dfu
ug gkfpg] Joayf x]sf] 5 sfofnon] of] aif nfut cgdfg cWofjlws guL ut lautsf
cfiflw tyf lhsn fdfg cfklt DjGwL $ 7]Ssf glas0f u]sf] b]lvof]
28
16 Dofb dfKt ePsf] cfiflw M cfiflwsf] 7]Ssf Demftf cgf cktfnn] cfiflw vlb ubf cfiflw
cfkltstfn] cfiflw cfklt u]sf] lbgn] slDtdf jif Dofb ePsf] cfiflw dfq vlb ugkg] Dofb
lsPsf] cfiflw lkmtf ugkg] Jojyf 5 cktfnsf] kmfd]Laf6 k|fKt ljj0f cgf jifsf]
cGToDddf =)$(ndash sdsf] cfiflwsf] Dofb dfKt ePsf]n] tL cfiflwx lkmtf uL pQm sd
ldltsf] vftfdf cfDbfgL afWgkb5
17 k]ZsL M cflys sfolalw lgodfjnL )^$sf] lgod amp$ cgf Ps sDkgLnfO lbPsf] df]ljnfOh]zg
k]ZsL =))))ndash cflys aifsf] cGTo Dd klg km5of6 ePsf] b]lvPg
18 kflgtlds s M cfPs P]g ) sf] bkmf amp cgf kflgtlds s s6[f ug kg] Ps lrlsTssf]
sd kflgtlds s s6[L u]sf] kfOPsf]n] gku =ampampndash cn ug kb5
19 cfomdashJoo ljj0f M cktfnn] cfkmg cfiflw ljqmL kmfd]L ~rfng u]sf]df kmfd]L ~rfngjf6
cktfnnfO gfkmf jf gf]Sfg s] ePsf] 5 elg ki6 b]lvg] uL cfo Joo ljj0f tof u]sf] 5g
20 lxfj ldnfg M cktfnsf] jflifs cflys ljj0f cgf of] jif =^((ndash sf] cfiflw vlb
u]sf] b]lvPsf]df e08f zfvfn] pknJw ufPsf] ljj0f cgf =^$amp)^amp)(ndash vlb ePsf]
kfOPsf]n] =ndash kms k]sf] DjGwdf olsg uL k|df0f k]z xg kb5
21 sf]6]zg M fahlgs vLb lgodfanL )^ cgf =)))ndash eGbf dflysf] vLbdf
cfkltstfaf6 sf6]zg lnO vlb ugkg]df sf]6]zg a]u ljleGg $ cfkltstfjf6 lw =(ndash
sf] fdfg vlb u]sf] lgodDdt b]lvPg
22 cltlQm do sfd M gtd P]g )$ sf] bkmf ( -_ cgf Ps dlxgfdf b]lv (^ 306f Dd
cltLQm do sfd nufpg lsg] ldf tf]lsPsf]df cktfnn] ljleGg sdrfLxnfO 36Ldf
$^ 306f b]lv jl9df $$ 306f Dd cltlQm do sfd nufO eQfdf =^^ndash vr
n]v]sf]df gtd P]gsf] Jojyf lakLt vr n]v]sf] kfOof]
23 lhGL lglIf0f M lhGL k|ltj]bgsf] cglr cgf n]vf tyf kmfd]L l8kf6d]G6 ljr cfiflw vLb
bflvnf tyf ]s8 DjGwL tYof+s kms k]sf]n] kms b]lvPsf] =$)^^ndash sf] DjGwdf clen]v
le8fg uL olsg xgkb5
24 jf]G6L lklo8 M cktfnn] cfhf pks0f vlb ubf cktfnsf] cflys k|zfg DjlGw
ljlgodfjnL )^ cgf cktfn cfklt stf jLr ePsf] Femftf jdf]lhd jf]G6L lkLo8leq
pks0f ljlu|Pdf jf kf6 khf km]g kg] ePdf cfkltstfn] lgM zNs km]l lbg kb5 cktfnn]
)^( jzfvdf Ps cfktsFu vlb u]sf] Pr=l8= lrk Sofd]f Nofk|f]sf]kL l6dsf] d]lzg
vlb DjlGw )^amp df ePsf] +emftfsf] bkmf ^ df pQm d]lzgsf] jf]G6L lklo8 jifsf]
xg] pNn]v 5 Tot bkmf amp cgf cfklt u]sf] d]lzg jf]G6L lklo8leq ljlu|O cjf]w cfPdf
cfktsn] cljnDj csf] d]lzg pknJw ufpg kg] pNn]v 5 pQm d]lzgsf] jf]lG6 lklo8 dfKt
gxb Sofd]f sjn ljlu|Psf] egL pQm cfktsFu kMg vlb uL =$)ndash vr n]v]sf] b]lvof]
oL +emftf cgf jf]G6L lklo8 jfFsL xFb d]lzgsf] kf6 vlb vr Joxf]g] gldNg] xFbf pQm vr
sd cn ugkb5
25 klehg vr M lghfdtL sdrfL cktfn cflys k|zfg DjlGw ljlgodfjnL )^ cgf
lgdf0f sfosf] klehg ug k|fljlws v6fp+bf ldtJooLtfsf] l4fGtnfO d]t dWogh uL plrt
cfjZos +Vofdf dfq v6fpg kb5 cktfnsf] ]l8of] y]fkL ejg lgdf0f sfosf] klehg
ug Ps OlGhlgo vl6g ePsf]df csf] Ps kefOh d]t fv]sf] b]lvbf yk k|fljlws fVg kg]
ki6ofO gePsf]n] lghsf] kfLgtlds =^((^)ndash lgod Ddt b]lvPg
26 sfo DkGg k|ltj]bg M lghfdtL sdrfL cktfn cflys k|zfg DjlGw ljlgodjnL )^
cgf lgdf0f sfo dfKt eO clGtd ljn eQmfgL ubf f] lgdf0f sfosf] sfo DkGg k|ltj]bg
d]t tof ug kb5 lgdf0f sfosf]Dofb dfKt eO clGtd eQmfgL xFbf d]t nl08laquo d]lzgsf] j]
tyf 6fon 5fKg] sfo Nofj ]6 ckm sG6Sg jssf] sfo DkGg k|ltj]bg tof u]sf] gb]lv+bf
qmdM =$(^ndash )^)()ndash sf] sfo DkGg k|ltj]bg k]z ugkb5
27 xhfgf M fjhlgs vlb P]g )^ lgodfjnL )^$ jdf]lhd cktfnsf]nflu cfjZos d]lzgL
cfhf Pj+ pks0f vlb ubf cktfn k|zfg cfkts jLr ePsf] +emftfdf tf]lsPsf] cjlw
leq fdfg cfklt ge l9nf ePdf l9nf cjlwsf] +emftf c+sdf blgs )=) k|ltztn] xhfgf
cn ug kb5 ljleGg cfktsn] +emftfdf tf]lsPsf] cjlw leq fdfg cfklt guL l9nf cfklt
u]sf] fy jf]G6L lklo8 leq d]lzg ljlu|O csf] d]lzg pknJw gufPsf] lju]|sf] d]lzg ddt
uL rfn xfntdf klg gfv]sf]n] sfddf cjf]w cfPsf] b]lvbf Demftf jdf]lhd nfUg] xhfgf
=$amp($ndash DjlGwtjf6 cn ugkb5
29
28 gub cfDbfgL bflvnf M lghfdtL sdrfL cktfn ljsf ldlt cflys k|zfg DjlGw
ljlgodfjnL )^ sf] lgod df pNn]v eP cgf ldltsf] gfddf k|fKt xg cfPsf] gub k|fKt
ePs lbgdf jf f]sf] ef]lnkN6 tyf f] cgk bflvnf ug glsg] ePdf sfosfL lgb]zssf]
cfb]zn] amp lbg leq js bflvnf ugkg] Jojyf 5 ldltdf k|fKt xg cfPsf] gub sd tf]lsPsf]
dodf a+s blvnf ge l9nf bflvnf xg] u]sf] cjyf b]lvbf odf s8fO uL wf ug kb5
fli6laquoo of]hgf cfof]usf] lrjfno
1 cfGtls lgoGq0f M sfofnosf] sfd+u DalGwt cfGtls lgoGq0fsf] Jojyfsf]] dNofIacuteg ubf
lgDgfgfsf] Joxf]f b]lvPsf]n] odf wf uL cfGtls lgoGq0f k|0ffnL k|efjsfL agfpg kb5M
vlb sfosf] cfjZostf ljZn]if0f ug] vlbsf] Kofs]h jgfpg] f] cfwfdf vlb ljwL
5gf6 uL jR5 k0f k|ltkwfsf] dfWodjf6 dodf vlb sfo u]sf] b]lvbg
lhGL lgLIf0f k|ltj]bgdf pNn]v eP adf]lhdsf Joxf]f sfofGjog ePsf] 5g
lhGL vftf cBfjlws dNo gvn]sf] kfgf fdfgsf] dNo sfod k|dfl0ft uL fv]sf] 5g
cflys sfoljlw lgodfjnL )^$ sf] )-_ cgf k|lqmof kf guL g]kfnL ]gf
dxfGofolwjQmf sfofno fli6laquoo kgMlgdf0f k|flws0fnfO ljleGg lhGL fdfgx xtfGt0f
u]sf]
sfofnon] p2]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg u]sf] 5g
fjhlgs vlb lgodfjnL )^$ sf] lgod $( -_ adf]lhd af]nkq kmfOn sfuhft kl~hsf
lxt lnln]jf kdf fv]sf] kfOPg
jfL ddt clen]v Jojlyt u]sf] 5g
cfly+s sfo+lalw lgodfjnL )^$ sf] lgod ( cfGtls lgoGq0f k|0ffnL tof uL nfu
u]sf] 5g
2 ljlgodfjnL M fli6laquoo of]hgf cfof]usf] lrjfno u7g cfb]z )^amp sf] bkmf amp cgfsf clwsf
k|of]u ug P]g lgod sfoljlw nufot cGo cfjZos sfggx tof u]sf] 5g sfo If]qflwsf
cflys jtGqtf jh]6 ldf sfofGjog of]hgfxsf] sfofGjog +oGq lgdf0f boxsf] xfos
lgolQm kdzbftf lgolQ cfof]usf] lgb]zgsf] kfngf nufot sfox k|efjsfL kdf sfofGjog
ug cfjZos P]g lgodx jLs[t ufO sfofGjogdf Nofpg kb5
3 jh]6 vr sfoqmd M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod ^ cgf k|ult ldIff ug+kg]+
Jojyf 5 lrjfnon] o jif jLs[t sfoqmd cgf k|fKt jh]6af6 rfn vrtkm $^=^ k|ltzt
vrdf amp=^$ k|ltzt eflts k|ult kFhLut vr tkm ljlQo k|ult amp)=^ tyf amp=( eflts
k|ult u]sf] k|fKt k|ltj]bgaf6 b]lvPsf] 5 ejg lgdf0fsf nflu k|fKt = nfv db|0f ljefusf]
sDkfp08jfn ug l+xbjf kglgdf0f ldltnfO clVtofL lbPsf]df sdfGtaf6 yk = nfv
xhf dWo] jfL fwgdf ePsf] =(dividendash 36fO sn =$)ampampdividendash eQmfgL hgfPsf]df f]
sf] n]vfkLIf0f ldltaf6 xg] lrjfnon] hgfPsf] 5
ˆ6j]o lgdf0f kmlgr lkmSr htf vlb k|s[ltsf vrtkm amp k|ltzt eGbf a9L tyf
Lk ljsf hgr]tgf sdrfL tflnd ljljw sfoqmd kFhLut wfdf Gog vr u]sf] b]lv+bf
lb3sfnLg nfe xg] k|s[ltsf vrdf lrjfnosf] Gog Wofg uPsf] b]lvPsf]n] wf xgkb5
4 sdfGt tyf sfoqmd +f]wg M cy dGqfno sfo ~rfng lgb]lzsf-kfFrf +zf]wg_ )amp) sf]
klR5]b df fdfGotof h]i7 dlxgf kl5 sdfGt tyf +zf]wg sfo ug gxg] pNn]v 5
lrjfnon] jLs[t jh]6 tyf sfoqmd clGtd rfdflssf] cGTodf = nfv xhf ljleGg
lzifssf] sdfGt uL vr u]sf] 5 lrjfno u7g cfb]z )^amp sf] bkmf df pNn]lvt sfd
stJo clwsfdf cfof]hgfsf] sfofGjog k|ltkmnsf] ldIff ug] sfoqmdnfO sfofGjog ug
cGo lgsfonfO lgb]zg lbg] clwsf tf]sLPsf] 5 s]Gb|Lo cgudg ug] lgoGqf0ffTds lgsfosf]
kdf yfkLt lrjfnosf] jh]6 tyf sfoqmd sfofGjog lylt Gtf]ifhgs gb]lv+bfn] du|df
fli6laquoo sfoqmdsf] k|ultdf cfof]usf] eldsf sdhf] b]lvPsf]n] lgwflt sfoqmdsf] do u0ft
nfut k|ltkmn b]lvg] uL jh]6 tyf sfoqmd sfofGjog ug]tkm wf xgkb5
5 7]Ssf Jojyf M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ df nfut cgdfg tyf 7]Ssf
k6[f jLs[t ug] sfo k|yd rfdflsdf DkGg ugkg]df 6]zgL vlb sDKo6divideNofk6k vlb
sfosf] af]nkq bf]|f] rfdflsdf sDKo6divideNofk6ksf] clGtd rfdflsdf DkGg u]sf] b]lvPsf]n
vlb sfo k|efjsfL gb]lvPsf]n] wf xgkb5
30
6 6qmf agfO vlb M fjhlgs vlb P]g)^ bkmf -_ df k|ltkwf lldt xg]uL vlb sfo ug
gxg] Jojyf x]sf]df lrjfnon] sn =) nfv ( xhfsf] kmlgr ljleGg k6s uL vlb u]sf]
5 eg] d]lzgL cfhfdf =amp^ nfv xhf vr u]sf]df af]nkq afx]s = nfv xhf
kFhLut wftkmsf] =$ nfv amp xhf ljleGg Kofs]hxdf 6qmofO lw vlb u]sf] kfOof]
kmlgr vlb DalGw sfo Ps Kofs]h kfs]6LEuml On]S6laquoLlkms]zg Eumlf]ug nufotsf ddt wfsf
sfo Ps Kofs]hdf DkGg ug lsg] cjyfdf P]gsf] pQm Jojyfsf] k|ltsn xg]uL ljleGg JolQm
tyf kmd dfkmt vlb sfo ubf vlb sfo ldtJooL gxg] cjyf b]lvPsf]n] wf xgkb5
7 k]ZsL Jojyfkg M fjhlgs vlb lgodfjnL )^$ sf] lgod amp$ df k]ZsL lngsf nflu DalGwt
sfdsf] ljj0f k]z ugkg] f]xL lgodfjnLsf] lgod amp df sfo DkGg ePsf] lbgleq k]ZsL
km5of6 ugkg] Jojyf 5 e|d0f k]ZsL afx]s cGo sfoqmd k]ZsL dfu ubf lgodfgf sg sfosf]
nflu slt sd nfUg] xf] ljj0f k]z ug] u]sf] 5g
8 vr Gtng M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ cgf tfns lgsfon] dodf
clVtofL lbg kg] sfofnon] lgwflt dodf jLs[t sfoqmddf vr ugkg] Jojyf 5 sfofnon]
t]|f] rfdflsdf dfq kFhLut sn sf]8 $) nfv amp( xhf sn ah]6sf] ((=amp( k|ltzt rfn
vr = sf]8 nfv ( xhfdf cfiff9 dlxgfdf dfq = sf]8 $ nfv ^) xhf vr u]sf]
5 Gtng xg] uL lgsff vr Jojlyt xgkb5
9 kbflwsfL ljwf yk M fli6laquoo of]hgf cfof]usf] lrjfno u7g cfb]z )^amp sf] bkmf ( cgf
lrjfnosf] pkfWoIf nufot kbflwsfLxsf] kflgtlds lawf fHo dGqL xfos dGqL x
xg] f] jfx]ssf cGo lawfx g]kfn sfn] lgwf0f u] adf]lhd xg] pNn]v 5 lrjfnon]
pkTosfdf lgjf x]sf boxnfO ddt +ef vr k|lt bo dfls =))dividendash pkTosf
lgjf gx]sf boxnfO 3ef8f vr afkt k|lt bo =)))dividendash sf bn] o jif sn
=)())dividendashsd lgodn] tf]lsP eGbf a9L vr n]v]sf]df u7g cfb]zsf] Jojyf adf]lhd g]kfn
sfaf6 jLs[t ePsf] b]lvPg yk ljwf g]kfn sfaf6 jLs[t u] vr n]Vgkb5
10 vfhf vr M cy dGqfno sfo ~rfng lgb]lzsf-kfFrf +zf]wg_ )amp) sf] klR5]b amp sf] abf
amp==$ df cltlQm dodf ulg] sfd f]af6 k|fKt xg] glthf n]vfpQbfoL clws[taf6 k|dfl0ft
ePsf] xgkg] lgoldt sfd afx]s laif]z sfdsf nflu bO 306feGbf a9L cltlQm do sfd u]sf]
xgkg] Jojyf x]sf] 5 lrjfnon] sdrfL pklylt x]sf lbgnfO cfwfdfgL a sdrfLnfO
sflts dlxgf afx]s a pklytL lbgsf] =)dividendash sf bn] sn =()amp)dividendash eQmfgL u]sf] 5
$cf+ of]hgfsf] tofLsf nflu cltlQ sfo ug vfhf vr lbg] lg0fo u]sf] b]lvPtf klg lgb]lzsf
cgf cltlQm do sfd u]sf] clen]v d]t gx]af6 pQm vr lgod Ddt b]lvPg
11 cgGwfg xfos vr M sf P]g )^ sf] bkmf amp(pkbkmf -u_ df hg sfosf] nflu sf
ulPsf] xf] f] cltTjdf gx]df sf klkfngf ug gkg] Jojyf 5 eg] f]xL bkmfsf] pkbkmf $-
v_ df kljltt kllylt cgf sf kljtg ePkl5 f] sfsf nflu afFsL sd eQmfgL of]Uo
gxg] Jojyf 5 cfof]usf Ps bosf] cgGwfg xfos eO sfo ug dfls =) xhfsf bn]
kflgtlds lbg]uL Ps JolQmFu ]jf sf u]sf]df bon] )ampdivide)ampdivide) df flhgfdf lbPtf
klg kfif dlxgf Ddsf] =() xhf eQmfgL u]sf] 5 sf P]g adf]lhd sf jt dfKt eO
)ampdivide)ampdivide)amp Ddsf] kflgtldsdf s s6[fuL =amp))dividendash eQmfgL lbgkg]df =() xhfdf
k|ltzt s s6[fuL =amp^))dividendash eQmfgL u]sf]n] a9L eQmfgL u]sf] =57800- cn xgkb5
12 cGo ]jf vr M fjhlgs vlb lgodfjnL )^$ sf] lgod (-u_ df rgf k|sfzg uL
k|ltikwfaf6 sf +emftf dfkmt sfo ufpg kg] Jojyf ePsf]df f] Jojyf k|ltsn sDKo6
ck]6 $ jfL rfns sfofno xof]uL hgf uL sn $) hgf sdrfLsf nflu
=amp$amp(divide vr n]v]]sf] 5 lgodfgf k|ltikwfaf6 ]jf sf ugkb5
13 b laZn]if0f M lgdf0f sfosf] nfut cgdfg tof ubf fjhlgs vlb lgodfjnL )^$ sf] lgod
) cgf tf]lsPsf] gD cgf lhNnf b]6nfO cfwf dflg nfut cgdfg tof ugkg] Jojyf
5 lrjfon] kf6]g Eumlf]ug nufotsf sfox Ps sGN6]GL P08 lr ]G6af6 ePsf] nfut
bdf vlb sfo DkGg ug] u]sf]df nfut cgdfg tof ubf b laZn]if0f +nUg gu]sf] sf0f
nfut cgdfgdf pNn]v ulPsf bxsf] cfwf ki6 ePg oyfy b laZn]if0fsf cfwfdf vr
ug]tkm wf xgkb5
14 nfut cgdfg M fjhlgs vlb P]g)^ sf] bkmf ^-^_ df sg af]nkq bftfn] cfkdf ldn]dtf]
uL af]nkq bflvnf u]sf] k|dfl0ft ePdf Totf] af]nkqx 4 ugkg] Jojyf 5 lrjfnon]
kfs]6LEuml On]S6laquoLlkms]zg Eumlf]ug sfox ubf nfut cgdfgdf ePsf] b cgfsf] lan sd
31
eQmfgL u]sf] 5 kmN llnEumlsf] sfd afx]s cGo sfdsf] sfo DkGg k|ltj]bg d]t tf]lsPsf]
9fFrfdf tof gu]sf] cjyf 5 k|ltikwf xg]uL vlb sfo ug]tkm wf xgkb5
15 sfoqmd vr Gtng M cflys sfoljlw lgodfjnL )^$ sf] lgod lgod df sfof+non]
jLs=t sfo+qmd cgf lgsff lnP sfo+qmd DkGg uL k|ult k|ltj]bg tof uL ldIff ug+kg]+
Jojyf 5 a7s _rfng hgr]tgf fdfu|L k|sfzg tyf dfggLo kqsf tyf sd+rfLsf nflu
cGtlqmof ug+sf nflu +3Lo dfldnf tyf yfgLo ljsf dGqfnoaf6 )ampdividedivide$ df clVtofL
k|fKt ePsf]df lgDgcgf vr u]s]f b]lvof] t bf]|f] rfdflsdf - nfv $) xhf t]|f]
rfdflsdf - nfv ^) xhf vr+ ug]+uL lrjfnoaf6 )ampdividedivide df dfq sfoqmd jLs[t
ePsf] kfOof]
jLs[t sfoqmd jLs[t jh]6 vr ldlt sfoqmd vr jLs[t eGbf 36L
-a9L_
k|sfzg db|0f lat0f 400000- 20730260313 256356- 143644-
s]Gb|Lot cgudg dNofIacuteg tflnd 750000- 20730313-15 791293- [41293-
lawfoLsf+usf] cGtlqmofdividesfozfnf 500000- 2073032-3 647799- [147799-
+rfdfWodsf k|ltlgwL+usf] kjL 360000- 20730230 246200- 113800-
a7s +rfng 140000- ljleGg 22830- 117170-
cgudg e|d0f tyf cGtlqmof afx]s Dk0f sfoqmdx lrjfnoaf6 jLs[t kldf0f
cgfsf sfox jLs[t jh]6 cgf vr u]sf] b]lvPg tf]lsPsf] nIo cgf sfo DkGg
uL dLIff gugsf fy jLs[t jh]6 eGbf a9L vr u]sf] lgoldt gb]lvFbf a9L vr ugsf] ki6ofO
xgkg] b]lvof]
16 gD tyf vr M clys sfoljlw lgodfjnL )^$ lgod ^-_ sf] Jojyf cgf jfYo
dGqfnon] ljleGg sfoqmd +rfng ug a]Unf a]Un lgb]lzsf agfO nfu ugsf fy cy dGqfnosf]
sfoqmd lgb]lzsf d]t sfofGjog x]sf] cjyfdf lrjfnon] axklIfo kf]if0f sfoqmdsf nflu yk
gD agfO sfoqmd +rfng u]sf] 5 tf]sLPsf] gD cgf sfoqmd ug]tkm wf xgkb5
17 sfoqmd xeflutf M axklIfo kf]if0f sfoqmd +rfngsf nflu of]hgfdf dfa]z ugkg] dxTjk0f
emfpsf nflu of]hgf nfu ePsf ^ lhNnfaf6 k|ltlglwTj ug] efbnfO oftfoft vr =
xhf d]t pknJw ufpg] uL wlnv]n lf]6df cGtlqmof sfoqmd ug kqfrf u]sf]df $ hgf
cyft k|ltzt dfggLodfqsf] pklylt xsf] b]lvof] Jojyflksf +bsf] +rfng do
rgfsf] oy]i6tf sfoqmdsf] df]8fln6L sfo yn 5gf6 sfoqmdsf] k|fylstf nufot ljleGg
sf0fn] Gog pklylt xbf sfoqmdsf] cflrTo sfoqmd +rfngaf6 k|fKt k|ltkmn f]af6 lnOg]
lgisz Pj+ cfof]un] of]hgfdf dfj]z ug] 0fgLlt d]tdf k|ToIf c kguO lb3sfnLg nIodf
d]t c b]lvPsf]n] otf sdhf]Ldf wf xgkb5
18 a9L eQmfgL M cflys sfolalw lgodfjnL )^$ sf] lgod (-_ cgf n]vf+u le8g] k|df0f
sfuhft +nUg u] n]vf fVgkg] Jojyf 5 wlnv]n lf]6df ePsf] cGtlqmofdf xf]6nsf] cfjf
lxtsf] amp) hgf xefuLsf] =$ampdivide) sf bn] =amp(divide) ) hgf xeflusf] cfjf
afx]ssf] =ampdivide sf bn] =)(divide) sf] ljhs +nUg uL sn =((divide( eQmfgL
u]sf] 5 xf]6naf6 +nUg ljj0f lrjfnosf] xflhL ljj0f cgf amp) xefuLsf] vr sd
eQmfgL xgkg]df cfjf lawf afx]s xefuL yk ) hgfsf] eQmfgL xgkg] k|df0f +nUg gb]lvPsf]n]
=)(divide) df ]jf zNs dNo clea[l4 s yk d]tsf] =)))dividendash cn xgkb5
19 n]vfkLIf0f M cflys sfolalw lgodfjnL )^$ sf] klR5]b df ePsf] n]vf n]vfkLIf0f
Jojyf cgf ljlgof]hg fhj wf6L nufot ab]lzs xfotf d]tsf] n]vf fVg] cfGtls
Pj+ clGtd n]vfkLIf0f ufpg kg] Jojyf 5 lrjfnodf ab]lzs xfotfdf ~rflnt sfoqmddf
=) sf]8 nfv vr u]sf] b]lvPtf klg n]vfkLIf0fsf nflu cgf]w u]sf] 5g
20 sf]if dfHbft M gofF g]kfn lgdf0f sf]if-~rfng_ lgodfjnL )^ sf] lgod df sf]ifsf] sd
hgklrfngsf cfwfdf kjfwf lgdf0fsf nflu k|of]u ulg] Jojyf 5 sf]ifdf )amp)divideamp df =
sf]8 $ nfv ( xhf hDdf ePsf]df sf]ifsf] +rfns ldltsf] )ampdividedivide)$ sf] lg0fofgf
tTsfnLg dodf 3f]if0ff ePsf gofF gukflnsfxnfO =) nfvsf bn] r]If]qsf cfkfsf
^ lhNnfxdf kgMe0f kf]vL lgdf0fsf nflu a9Ldf nfvsf bn] ljt0f ug] lg0fofgf
)ampdivideamp df = sf]8 $) nfv )ampdivideamp df yfgdf kf]vL lgdf0fsf nflu k|lt kf]vL
nfvsf bn] =^ nfv vr eO = sf]8 nfv $amp xhf dfHbft x]sf] b]lvof] nlIft p4]Zo
32
k|flKtsf nflu yk lqmotf gePsf]n] sf]ifsf] pkof]u ePsf] b]lvPg sf]ifsf] sd bkof]u ug]tkm
cfjZos kxn xgkb5
21 k]ZsL M kf]vL lgdf0fsf nflu nfut adf]lhd = nfvsf] bn] lhNnf ljsf ldltnfO =^ nfv
k]ZsL lbPsf]df lhNnf ljsf ldltxaf6 k]ZsL km5of6 ePsf] gb]lvPsf]n] lgodfgf k]ZsL
km5of6 xgkb5
22 cfjlws of]hgf thdf k|s[of cgudg M fli6laquoo of]hgf cfof]usf] u7g tyf sfo~rfng cfb]z
)^amp sf] bkmf n] cfof]unfO of]hgf thdf dNofIacuteg DalGw sfd stJo clwsf lbPsf] 5
cfof]usf] cfjlws of]hgf tofL] k|lqmof dNofIacuteg kIfsf] cWoog ubf b]lvPsf Joxf]f b]xfo adf]lhd
5gM
221 bL3sfnLg f]rsf] lgwf0fM laut $ cf cfjlws of]hgfxdf b]xfo adf]lhd bL3sfnLg f]rx
x]sf 5g M
cfjlws of]hgf bL3sfnLg f]r
cf of]hgf cflys fdflhs ljsfsf] kfGt0fsf] cfwf tof uL d[4 cfwlgs g]kfn lgdf0f
ug]
cf of]hgf cfufdL bO bzsleq g]kfnnfO ljsfzLn fi6laquodf kfGt0f uLDa[4 zfGt Gofok0f
g]kfn agfpg]
cf of]hgf lj==)amp( leq g]kfnnfO ljsfzLn fi6laquodf tf]Gglg ug]
$ cf of]hgf jfwLg dGgt tyf dfhjfb pGdv fli6laquoo cytGq Pj+ d[4 g]kfn
222 lautdf lgwf0f u]sf] lb3sfnLg f]rsf] dNofIacuteg tyf laZn]if0f guL k|To]s of]hgfdf bL3sfnLg
f]r kljtg ug] dfOGo6df f]r lgwf0fsf] cfwf gvnfPsf] kfOof]
223 ljsfzLn dnsdf tf]Ggltsf nflu +oQm fi6laquo+3n] k|lt JolQm cft sn fli6laquoo cfo dfgj
DklQ rs cflys hf]lvd rs uL dfkb08 ltgsf] Ldf lgwf0f u]sf] 5 ljsfzLn
fi6laquodf tf]GgtL xgsf nflu dWo] Gogtd dfkb08sf] lgwflt Ldf kfug cfjZos 5 oL
dfkb08sf] cjyf b]xfo adf]lhd b]lvG5M
ljj0f )amp)amp sf]
cjyf
cf= of]hgfsf]
cgdfg
+oQm fi6laquo+3sf] ljsf ldltsf]-
g )_ dNofIacuteg
sn fli6laquoo cfo cd]lsL 8n amp cd]lsL 8n () cd]lsL 8n ^(=)
dfgj DklQ rs ^=) ^^ ^=amp
cflys hf]lvd rs amp= ^=( ^=
224 g]kfnn] bO dfkb08 g ) df g kf u] tfklg tf]Gglt ePsf] xg Sg] cjyf b]lvbg
bL3sfnLg f]r kldf0ffTds rsnfO cfwf lnO lgwf0f gug dfkb08 kf ePtfklg tf]Gglt
xg gSg rgfsf] ljZn]if0f j]u bL3sfnLg kldf0ffTds f]r lgwf0f ug cfjlws of]hgf
cgf f]r kljtg ug] k|s[ofdf wf xgkb5
225 cfof]usf] ~rfng cfb]z adf]lhd k|wfgdGqLsf] cWoIftfdf xg] cfof]udf pkfWoIf hgf bo
bo lrj xg] Jojyf 5 cfof]usf] of]hgf thdf ubf clwstd kdf tYofIacute ljefu cy
dGqfnoaf6 k|fKt rgfnfO cfwf lng] u]sf]df cfjlws of]hgfut nIo p2]Zo rs nufot
If]qut nIo p2]Zo rsxsf] ljZn]if0f ugsf nflu lhDd]jf kb [hgf gePsf] lghfdtL ]jf
P]gdf cflys dxsf] Jojyf ePklg sdrfLsf] bjGbL [hgf gePsf] boxsf] sfo ljefhg
cgk ljsfsf] If]qut rsxsf] ljZn]if0f xg] u]sf] kfOPg
226 rgfxsf] clen]v n]vfsg ljZn]if0f k|0ffnLsf] Jojyf +yfut +rgfdf cfjlws of]hgf
cgk sfo ug boxnfO lhDd]jf agfO of]hgfsf] tofL ug] k|lqmofsf] cfwfx to ugkg]
b]lvG5
227 cfof]uaf6 k|sflzt cfjlws of]hgf adf]lhd cfof]un] cfwf jif lnO dVo nIo rsx lgwf0f
ug] cflys j[l4b lgwf0f ug] f] cflys j[l4b xfln ug cfjZos nufgLsf] sd lgwf0f ug]]
u]sf] 5 cfjlws of]hgfxsf] ljZn]if0f 5nkmn ubf cf+ of]hgfdf lgwflt cflys j[l4 xfln
ug fjhlgs lghL If]qaf6 ulg] nufgLsf] cgdfg lgwf0f ulPsf]df $ cf+ of]hgfdf xsfL
If]qaf6 ulg] nufgL yk ulPsf] 5 u sfL If]qaf6 xg] nufgLsf] cgdfg fhj gLlt cGtut
fn jfnL kdf kljtg xg] gLltxsf] cflys j[l4 nufgLdf xg] k|efj htf ljifoxsf] ljZn]if0f
a]u cfjlws of]hgfx tof ug] ulPsf] 5
228 cfjlws of]hgfxn] If]qut kdf ulg] nufgLsf] cgdfg u] tfklg cfjlws of]hgfdf cgdflgt
vr sd If]qut kdf k|tt ug] gu]af6 If]qut cgdflgt rs tyf pknJwLsf] cgdflgt
vr+u cGtDaGw x]sf] b]lvbg If]qut rssf] pknlJwsf] nflu cgdflgt nufgLaf6 xg]
33
pknJwL sfL vraf6 k|fKt xg] pknJwLsf] cGt DaGw gePaf6 cfjlws of]hgfxn] nIo
cgk k|ult xfln ug gs]sf] b]lvG5 If]qut pknJwLsf] nflu If]qut vr f]af6 xg hfg]
nufgLsf] kjfgdfg uL of]hgf thdf ug] Jojyf ugkb5
229 cfof]un] cf+ of]hgfsf] dLIffdf )^(amp) sf] ly dNodf jifsf] sn vr =^ va ^ ca
amp sf]8 cgdfgdf = va cj sf]8 -$ k|ltzt_ vr k|tt u]sf] 5 cy dGqfnoaf6
k|fKt ljj0f adf]lhdsf] jifsf] ah]6 sdnfO )^(amp) sf] ly dNodf u0fgf ubf ah]6 ldf
= va ($ ca $ sf]8 lgwf0f uL sn ah]6 =^ va ( ca $ sf]8 Jojyf u]sf]
kfOof] ah]6 tyf sfoqmd sfofGjog ug] lgsfoxn] ah]6 Ldfleq x] dGqfnout ah]6 rgf
k|0ffnLaf6 sd dfu ug] Jojyf ePsf]df cfof]u Pj+ cy dGqfnon] g sfoqmd tyf dfu a]u klg
ah]6 Jojyf ug] u]sf] 5 cfjlws of]hgfdf If]qut nIosf] nflu ah]6 vrsf] cgdfg ug] u]sf]
b]lvbg ah]6 tyf sfoqmd sfofGjog lgsfo dGqfnoxn] ah]6sf] ldfleq x] jflifs sfoqmd
agfpg] cjyf ePaf6 cfjlws of]hgfsf] nIo tyf sfoqmdsf] ljZn]if0f a]u jflifs sfoqmd
ah]6 dfu ug] ulPsf] 5
2210 cflys jif )ampamp df klxnf] bf]|f] t]|f] k|fyldstf k|fKt of]hgfx qmdzM ^ ) d]t
hDdf $^ j6f fli6laquoo ufasf cfof]hgfsf] tYofIacute cfof]udf eP tfklg sn cfof]hgfsf]
+Vofsf] ljj0f dfu ulPsf]df clen]v x]sf] kfOPg k|fyldstf k|fKt of]hgfsf cfwfx tf]lsP
tfklg fli6laquoo ufasf cfof]hgf lgwf0fsf cfwfx x]sf] b]lvPg e] tyf +efJotf cWoog a]u
jLs[t ePsf of]hgfxsf] ljj0f dfu ulPsf]df fli6o k|fyldstf k|fKt d]t ^ xhfeGbf a9L
of]hgf tyf sfoqmdx e] tyf +efJotf cWoog a]u ah]6 Jojyf xg] u]sf] 5nkmndf hfgsfL
k|fKt eof]
2211 cfjlws of]hgfsf nIo If]qut ljZn]if0f ubf cf+ cfjlws of]hgfdf sn ah]6sf] $ k|ltzt
vr ePsf] l+rfO If]qdf cy dGqfnoaf6 k|fKt ljj0f cgf jifdf =$ ca (amp sf]8 ^
nfv ah]6 Jojyf eO =$^ ca sf]8 ^amp nfv -($=( k|ltzt_ vr eP tfklg cfjlws
of]hgfdf l+lrt If]q amp^amp x]S6 yk ug] nIodf ))) x]S6 -$=($ k|ltzt_ k|ult ePsf]
b]lvPaf6 vr cgf nlIft k|ult ePsf] gb]lvPsf]n] wf xgkg] b]lvof]
2212 cfof]un] fli6laquoo ufasf cfof]hgfxsf] cgudg cfof]uaf6 cGo ljsf of]hgf klof]hgfxsf]
t]|f] kIfaf6 dNofsg ug] u]sf] dxfzfvfaf6 k|fKt cgudg of]hgfaf6 b]lvG5 cfof]uaf6
dGqfnoxsf ljsfFu DalGwt dof k|ultsf] ljj0f tof uL fli6laquoo ljsf dof dfwfg
ldltdf k] ug] ulPsf] kfOof] ldltsf] ^ amp cf+ a7ssf lg0fox cWoog ubf dofsf
ljifox bf]xf]lPsf Gog sfoDkfbg ePsf cfof]hgfxsf] xsdf lhDd]jfltf hjfkmb]lxtfsf
ljifodf sg lg0fo ePsf] 5g ldltsf] a7sdf klg cfjlws of]hgfsf] cjyf nIo k|ult dfq
5nkmn ulPsf] nIo cgk k|ult gxgsf sf0fxsf] dNofIacuteg ug] ulPsf] 5g cgudg k|ltj]bg
tyf lkmN8 gf]6x cWoog ubf of]hgf sfoqmdsf] cgudg ulPsf] t cfjlws of]hgfsf rs+u
pknJwLsf] cgudg ulPsf] b]lvPg ty cfof]un] cfjlws of]hgfsf lnOPsf If]qut gLltx tyf
rsxsf] k|flKt DaGwdf cgudg dNofIacuteg ug] Jojyf ugkb5
cfjlws of]hgf tofLsf] nflu lhDd]jfLtf hjfkmb]lxtf pQbfloTjsf] sfoljlw gePsf]
of]hgf tofLsf] nflu cfjZos rgf tyf hfgsfLsf] +yfut clen]v fvL ljZn]if0f ug] Jojyf
gePsf]n] f] adf]lhd of]hgfsf rs rsnfO k|fKt ug cfjZos |f]t fwgsf] Ifdtf ljZn]if0f
lxtsf] cf+sng If]qut rs jf kldf0ffTds nIonfO pknJwLdns agfpg If]qut ljZn]if0f
uL cfjZos |f]tsf] cgdfg Jojyf ugkb5 cflys j[l4 bsf] k|If]k0fsf] cfwfdf nufgLsf]
cfjZostf dfq lgwf0f u]tf klg cfjlws of]hgfdf pNn]lvt If]qut rs kldf0fsf] nflu
cgdflgt vr |f]tsf] cf+sng ug] cBfjlws of]hgfxsf] cgudg tyf dNofsgaf6 b]lvPsf]
dof dfwfg uL cfjlws of]hgfsf] nIo xfln ugkb5
s]Gb||Lo tYofIacute ljefu
1 7]Ssf Jojyfkg M cflys sfoljlw lgodfjnL )^$ sf] lgod ) jdf]lhd 7]Ssfksectf jLs[t ug]
sfo d]t k|yd rfdfls cjlwdf DkGg ulSg kg] Jojyf 5 ljefun] 7]Ssf bf]gtf]
rfdfLsdf 7]Ssf t]gtf] rfdflsdf nufPsf] b]lvof] lgodfjnLn] lgb]z u] cgf ugkb5
2 cfGtls lgoGq0f M cflys sfolalw lgodfanL )^$ cgf sfofnon] cfkmgf] sfofnosf]
sfdnfO rt bt Pa+ kfbzL fVg cfGtls lgoGq0f sfoljlw tof uL cfGtls lgoGq0f k2lt
dhat agfpg kb5 ljefun] dNo gvn]sf kfgf fdfgsf] dNo sfod ufO gfv]sf] tf]lsPsf]
jflifs nIo cgf k|ult gePsf] tf]lsPsf] 9f+rfdf sfo ljj0f tof uL sdrfLxnfO clwsf
34
lhDd]jfL glbPsf] tyf cflys sff]jfsf] +lIfKt jflifs k|ltj]bg tof uL tfns lgsfodf
gk7fPsf]n] odf wf ugkb5
3 k]ZsL jfFsL M cflys sfolalw lgodfanL )^$ sf] lgod amp df k]ZsL sd km5of6 ug kg]]
Joayf 5 sdrfL Jojflos +yf sf]] gfdsf] k]ZsL =ampamp^$ndash cflys jifsf]
cGtDd klg km5of6 guL jf+sL g fv]sf]n] lgodfgf km5of6 ugkb5
4 jLs[t sfoqmd vr M ljefun] tfns lgsfoaf6 jLs[t sfoqmdxdf dfq lalgof]lht ah]6
vr ugkb5 bO ah]6 pkmdashzLifsxdf jLs[t sfoqmddf pNn]v eP eGbf kms k|s[ltsf fdfg
vlb uL ah]6 vr n]v]sf] b]lvof] oL aLs[t sfoqmdxdf pNn]v gePsf fdfgx vlb uL
u]sf] vr =^^)ndash lgod Ddt b]lvg cfPg
5 kflgtlds s M cfos P]g ) sf] bkmf amp adf]lhd kflgtlds s s66f ug kg] Aoayf
5 o laefun] of] aif $ sdrfLnfO eQmfgL u]sf] kflgtldsdf =ndash 36L s s66f
u]sf]n] pQm sd cn ugkb5
6 a9L u|]8 M lghfdlt ]jf P]g )$( sf] amp -v_ cgf tnaL k|lta]bg kf gufO tna vr n]Vg
gxg] Jojyf x]sf] 5 ljefun] sdrfLnfO kfLt tnaL k|lta]bgdf pNn]v eP eGbf =(($)ndash
al9 u|]8 eQmfgL u]sf]n] pQmsd l~rt sf]ifdf bfvLnf ugkb5
7 af]l8ordf kf M e|d0f vr lgodfanL )^$ sf -_ cgf xjfO oftfoftsf] lawf lnFbf af]l8ordf
kf lxtsf] xjfO l6s6 k]z u]kl5 eQmfgL lbg] Jojyf 5 sfofnosf] Ps clws[tnfO Kn]g
l6s6 vr afkt =^()ndash eQmfgL ubf af]l8ordf kf FnUg gePsf]n] +nUg ugkb5
8 sfo DkGg k|ltj]bg M fahlgs vLb lgodfanL )^$ sf] lgod -_ df lgdf0f sfosf]
sfoDkGg k|lta]bg k]z ugkg] Joayf x]sf] 5 sfofnon] kmlgr kmN llnordf g]6 lkmSLordf
assf] nfuL =)$(ndash sf] nfut cgdfg tof uL =^ampamp(^mdashsf] sfo u]sf]df sfoDkGg
k|lta]bg k]z gePsf]n] lgodfgf sfoDkGg k|lta]bg k]z ugkb5
9 kFhLut fdfg vlb M jLs[t sfoqmd cgf kmf]6f]slk d]lg Sofg d]lzg k|f]h]S6
qmLg DofUg]l6s jf]8 lkmnk rf6 xof08 dfOqmf]kmf]g ulb ug kg]df sfoqmd +zf]wg
j]u dfN6Ld]l8of k|f]h]S6 Nofk6k lk|G6 vlbdf =)))ndash vr n]v]sf] 5 csf] cfktsjf6
clkm lelNjordf sL yfg clkm 6]jn yfgsf] =ampndash csf] Ps cfktsjf6 KnfO
kmf]dfOsf lni6L km]ljsf]n cflb =$)ndash sf] vlb uL =^()ndash kFhLut wf zLifsjf6
vr n]v]]sf] 5 jLs[t sfoqmd leq gk]sf] Pj+ sfoqmd +zf]wg j]u u]sf] pQm vr =^()(ndash
clgod 5
91 l8k jf]lordf u]sf] lgdf0f JofjfoLnfO k|yd lgordf ljnsf] dNo clej[l4 s d]t =$^)ndash
eQmfgL ubf s ljhs j]u dNo clej[l4 s =amp)^)ndash d]t eQmfgL u]sf] cn ugkg]
jf]lEuml lgdf0f sfosf] kfdzbftfnfO s ljhs j]u =amp$)ndash eQmfgL lbPsf]n] dNo clej[l4
sdf btf ePsf] k|df0f k]z gePsf] Pj+ s ljhs k]z gePsf]n] eQmfgL lbPsf] dNo clej[l4 s
=$ndash cn ugkb5
10 ljn ekfO M cflys sfoljlw lgodfjnL )^$ cgf jLs[t jh]6 vr ubf ljn ekfO lxtsf]
gt]tf fVg kb5 ljleGg sdrfLn] sd jem]sf] ekfO j]u =$()ndash vr n]v]sf]n] jem]sf]
ekfO k]z ugkb5
11 s ljhs M dNo clej[l4 s P]g ) lgodfjnL ) cgf btf ePsf] JolQm jf +yfn]
sff]jf ubf ltkjssf] s ljhs hfL ug kb5 Ps cfktsn] ljleGg kmffdx 5kfO u]sf]
)amp sf] ljhs g+=)^$ sf] Ps cfktssf] s]d]6 uL RofPsf] s ljhssf] dNo clej[l4
s =$ampndash eQmfgL u]sf]n] cfGtls fhj sfofnodf bflvnf jf dfof]hg u]sf] k|df0f
k]z ugkb5
12 lhGL dfnfdfgsf] dNo k]lzlkms]zg M cflys sfoljlw lgodfjnL )^$ sf] lgod $amp-_
adf]lhd sfofno k|dvn] cfˆgf] sfofnodf x]sf] dfnfdfgsf] ljj0f dNo d]t vnfO
lhGL lstfadf cfDbfgL afFwL |]tf v8f uL fVg kg] Jojyf 5 ljefun] kfgf] lhGL lstfjjf6
gof+ lhGL lstfjdf kmf]6f] skL d]lzg lk|G6sf] lhDd]jfL fbf OsfOut vlb dNo vlb ldlt
k]lzlkms]zg vnfPsf] 5g dNo k]lzlkms]zg gvnfpbf lnnfd ug kbf] kldf0f ldlt dNo
j|f08 olsg ug glsg] eO oyfy dNof+sg ug sl7gfO kg] b]lvG5
13 lan ekfO M cflys sfolalw lgodfanL )^$ sf] lgod ^ -_ adf]lhd o lgodfjnL adf]lhd
vr ubf vrsf] lan ekfOlxt n]vf fVg kg]5 sfofno fdfgsf] jLs[t Pssf] ljhs g+=
b]lv amp Dd )amp^ sf] dNo clej[l4 s d]t =$)(ndash sf] kmf]6f] skL ljhs +nUg
35
uL =)ndash vr n]v]sf] kfOof] pQm dfnfdfgsf] nfut cgdfg =^^amp$)ndash -s jfx]s_
ePsf]df lghn] =^ampndash df cfklt ug +emftf u]sf]df =^amp$ndash -s jfx]s_ sf] fdfg
cfklt ePsf] 5g sfofnonfO cfklt gu]sf] =ampamp^ fdfgsf] eQmfgL ePsf] sd cn
ugkb5
14 tflnd vr M sfofnon] aLs[t sfoqmd cgf tfnLd Frfng uL vr ubf tflnddf xefuLxsf]
pkyLsf] cfwfdf dfq vr ugkb5 ljleGg tflndsf] nflu tflnddf xefuL xg] +Vof osLg
uL nfut cgdfg k|tfj uL vr u]sf]df nfut cgdfgdf pNn]lvt +Vof eGbf sd xeflu
pklyt ePsf]df nfut cgdfg cgf lrof vfhf dnGbdf k vr n]v]sf] 5 tflnddf
pklyt eP eGbf j9L +Vof vr n]v]sf] lrof gftf vr =14886ndash cn ugkb5
15 cWoog k|lta]bg M Demftf adf]lhd kfdzbftfn] k]z u]sf] k|lta]bg lhGL bflvnf eO s]kl5
dfq f] afktsf] sd vr n]Vg kb5 cfO=l6= kjfwfsf] ljsfsf] nflu cWoog sfo u]sf] Ps
kdfzbftfsf] ljhs g+=$ ldlt ^ hnfO )^ sf] ljhs cgf s d]t =ampamp()ndash vr
n]v]sf]df k|ltj]bg lhGL bflvnf k|df0f k]z gePsf]n] k]z ugkb5
C0f cnL kgfj]bg Gofoflws0f cgfdgu
1 k|ult rfdfls vr M cflys sfoljlw lgodfjnL )^$ sf] lgod df ah]6 tyf sfos|d
sfofGjog ug] k|To]s sfofnon] cgrLndash adf]lhdsf] 9f+rfdf rfdfls k|utL ljj0f tof ul
tfns sfofnodf sf]if tyf n]vf lgoGqs sfofnodf k7fpg kg] Jojyf 5 o lzifsdf
=))))ndash ljlgof]hg eO =$^ampndash vr ePsf] clGtd rf]dflsdf cfdf vr
=$)$ndash cyft amp=$ k|ltzt vr ePsf] b]lvPsf] 5 rfdfls nIo adf]lhd vr ugkb5
2 tnjL k|ltj]bg M lghfdtL ]jf P]g )^( sf] bkmf amp v[ cgf pkTosf leq x]sf sfof+nodf
sfo+t lghfdtL sd+rfLsf] tnj vr+ n]Vbf lghfdtL lstfavfgfaf6 tnjL k|ltj]bg kfLt ufO+
tnjL vr+ n]Vgkg]+ Jojyf x]sf]df tnjL k|ltj]bg kf gufO+ tnj lzif+sdf $$)ndash vr
n]v]sf] 5
3 hgzlQm Jojyfkg M lghfdtL ]jf P]g )$( sf] bkmf s [df lghfdlt sd+rfLnfO+ lgh
sfo+t x]sf] dGqfno lrafnocfof]u laefujf sfof+noaf6 f]lx lgsfosf] sfddf dfq cGo
yfgdf sfh v6fpg lsg] oL sfh v6fpbf tflnd uf]i7L cflbdf afx]s Ps aif+df ltg dlxgf
eGbf a9L calwsf] nflu sfh v6fpg gkfOg] Jojyf 5 o kgfj]bg Gofoflws0fdf n]vfkfn
Ps gfoj Jjf l8Yacutef sfhdf x]sf] b]lvPsf] 5 fy bjGbL ljj0f cgf sfof+nodf
bjGbL jLs=t ePsf]df hgf sfhdf x]sf] hgfsf] kb lQm x]sf]n] bjGbLdf cgf
kbklt+ ug+kb+5
4 fhj cfDbfgL M o aif+ fhj Jojyfkg rgf k|0ffnLn] b]vfPsf] fhj cfDbfgL =ampampmdash
n]vfkLIf0faf6 b]lvPsf] fhj cfDbfgL =$mdash eO kms k]sf] =$^ampndash sf] lxfa
ldnfg ljj0f k]z ePsf] 5g
5 cfGtls lgoGq0f Jojyf M cfly+s sfo+ljwL lgodfjnL )^$ df cfGtls lgoGq0f DaGwdf
ljljw Jojyf x]sf 5g sfof+non] lgod ) [ cgf lhGL lgLIf0f uL )amp$ df k]z
u]sf] k|lta]bg a]usf] lhGL lgLIf0f kmffddf pNn]v ePsf fdfgx n]vfkLIf0f cjlwDd
lnnfd laqmL tyf dd+t Def gu]sf] lgod ( adf]lhd jflifs sfoDkfbg k|ltj]bg tof gu]sf]
tyf fj+hlgs vlb P]g )^ sf] bkmf amp[ cgf sfof+non] vlb of]hgf tof ug]+ d]t
sfo+sf] nflu Ps vlb O+sfO+ yfkgf ug+kg]+df vlb O+sfOsf] yfkgf u]sf] 5g cfGtls lgoGq0f
Jojyf b=9 ug+kb+5
6 d2f km5+of+6 lylt M ojif+ gof_ d2f btf+ ut cfly+s jif+sf] lhDd]jfL ] cfPsf] ) d2f d]t
d2fdWo] ^ kmnf eO+ d2f cfufdL jif+nfO+ lhDd]jfL ]sf] k|tt ljj0faf6 b]lvPsf] 5
ljut aif+eGbf ojif+ d2f km5of]+6 _Vof 36]sf] Pj_ hDdf d2fsf] tngfdf ) k|ltzt eGbf sd
d2f km5of]+6 ePsfn] yk d2f km5of+6tkm+ Wofg lbgkg]+ b]lvPsf] 5
7 ljj0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ( df dxfn]vf kLIfssf] sfofnon] dfu
u]sf] ljj0f pknJw ufpg kg] Jojyf 5 6f]nLn] )amp^ sf] kqaf6 dfu u]sf laleGg
gdgf kmffd adf]lhdsf ljj0f cflb n]vfkLIf0fdf k|tt gePsf]n] ljZn]if0f ug] cfwf x]sf] 5g
36
8 wf6L sRrfafL M cflys sfofljlw lgodfjnL)^$ sf] lgod ^-_ cgf cgrLndash
adf]lhdsf] 9f+rfdf JolQmut wf6L vftf cBfjlws uL fVgkg]df wf6L af+sL =^)$$ndash sf]
JolQmut wf6L vftf cBfjlws u]sf] 5g
9 k|f]Tfxg eQf M sfo+Dkfbg rssf] cfwfdf u0fgf u] k|f]Tfxg eQf vr+ n]Vgkg]+df k|f]Tfxg
k|ltzt $(- n] xg cfpg] sd sfhdf cfPsf] [fljs sfof+noaf6 k|f]Tfxg eQf glnPsf]
k|df0f a]u o kgfj]bg Gofoflws0faf6 Ps n]vfkfn Ps gfoj Jjf Ps l8Yacutefsf] uL -
^$ndash k|f]Tfxg eQf vr+ n]v]sf] 5 eQf bf]xf]f] gk]sf] k|df0f k]z ug+kb+5
C0f cnL Gofoflws0f sdnkf]vL 1 d2fsf] lytL M kmnf sfof+jGog eO+ cnLsf] nflu ut ljutaf6 lhDd]jfL ]sf o
jif+sf uL hDdf ^$ d2f x]sf]df )amp d2fsf] cnL sfjfxL ePsf]df amp af_sL b]lvPsf]
5 sfjfxL ug+ jf_sL x]sf d2f oyflz3| 6Eumlf] nufpg kb+5
2 nIo k|ult M cflys sfofljlw lgodfjnL )^$ sf] lgod cgf sfofnon] cgrL sf]
9fFrfdf rfdfls k|ult ljj0f tof u]sf] 5g
3 e|d0f clen]v vftf M e|d0f vr lgodfjnL )^$ sf] lgod cgf e|d0f vl6g] kbflwsfL
j sdrfLnsf] cgrL ^ adf]lhdsf] 9fFrfdf e|d0f clen]v fVgkg]df f] adf]lhd clen]v gflv
cgudg dNo+fsgdf )))))Y vr u]sf] 5 lgodsf] kfngfdf sfofnon] Wofg lbgkb5
4 wf6L M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod ^ [ df wf6L sff]jfsf] n]vf cgrL
adf]lhdsf] 9f_rfdf JolQmut wf6L vftf cWofjlws uL fVgkg]+df JolQmut wf6L vftf
cBfjlws gu]sf] fy wf6L af_sLsf] ljj0f d]t tof u]sf] 5g sfof+non] wf6L lxfa
cBfjlws ug+kb+5
5 fhj lzif+s M g]kfn sf cfly+s _s]t tyf jlu+s0f t]gtf] _s0f )amp cgf hg lzif+s
_u DjlGwt fhj xf] f]xL lzif+sdf bflvnf ug+kg]+ Jojyf 5 sfof+non] wf6L hkmt jfktsf]
)))dividendash a]h jfktsf] - ))dividendashlnnfd ljlqm af6 k|fKt ))dividendashnfO+ tf]lsPsf]
lzif+sdf gb]vfO+ Dk0f+ fhj sdnfO+ Pp6 C0f cnL zNs pNn]v uL cfly+s ljj0fdf k|tt
u]sf] 5 sfof+non] tf]lsPsf] lzif+sdf fhj bflvnf uL f]xL cgk cfly+s ljj0fdf k|tt
ug+kb+5
cy+ dGqfno
1 nIo k|ult M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod df ah]6 tyf sfo+qmd sfof+Gjog
ug]+ lgsfon] cgrL adf]lhdsf] 9f_rfdf rfdfls k|ult ljj0f tof uL k]z ug+kg]+ lgod
^ df ah]6 tyf sfo+qmd sfof+Gjog k|ult ldIff ug+kg]+ Jojyf 5 cy+ dGqfno cGtu+t sn
^ sfo+qmddWo] ^ sfo+qmddf zGo k|utL ^ sfo+qmddf ) k|ltztDd dfq k|utL ePsf] 5
ZfGo k|ult b]lvPsf sfo+qmddf rfn tyf k_lhut vr+tkm+sf sfo+qmd lZft3 lgdf+0f Jofh
cgbfgsf sfo+qmd ah]6 tyf lgj=lQe0f wf cfof]hgfsf sfo+qmd k_hL ahf tyf kjf+wf
Ifdtf xof]u cfof]hgfsf sfo+qmd ljQLo kx_r clej=l4sf amp sfo+qmd x]sf 5g du|df
jLs=t sfo+qmd sfof+Gjogdf k|efasfLtf gb]lvPsf] DaGwdf dGqfnon] cfufdL cjlwdf jLs[t
aflifs sfoqmdsf] nIo cgf k|ult xfln xg] ul k|efjsfL kdf sfoqmd +rfng ulg]
k|ltj2tf hgfPsf] 5
2 cgbfgsf] sfo+fGjog M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod ^ cgf sfof+nosf]
p2]Zo gLltut nIo jLs=t ah]6 cGtu+t cfˆgf] dGqfno cGtu+t _rfng xg] sfo+qmd
dGqfnon] ljs=t ug+kg]+ Jojyf ljs=t ePkl5 Tosf] sfof+Gjog tyf k|ult ldIff ug+kg]+
bfloTj d]t tf]s]sf] 5 dGqfnon] rfn cfly+s jif+df s=ifL tyf kzkfng Jofh cgbfg jfkt
ljlgof]hg ePsf] cj+ ) sf]8 sf] bkof]u xg gSbf nfeu|fxL f] ljwfaf6 alGrt ePsf]
b]lvPsf] 5 fy ut jif+ s=lif tyf kzkfng Jofh cgbfgjfkt ) sf]8 vr+ ePsf]df f]sf]
cgudg ePsf] 5g jLs=t sfo+qmd sfof+Gjog DjGwdf ldIff uL lhDd]jf kbflwsfLnfO+
hjfkmb]xL agfpgkg]+ DaGwdf ut jif lgsff ePsf] cgbfg ) sf]8 vr xg gls g]kfn
fli6laquoo aIacuteaf6 yk sd dfu gePsf] sf0f o jif ljlgof]lht sd vr xg gs]sf] Pj+ ljlgof]lht
37
sdsf] bkof]u nfeu|fxL kIfnfO k|efjsfL kdf ljwf k|bfg ugsf nflu sfoljlw +zf]wg
k|lqmofdf x]s]f hfgsfL k|fKt ePsf] 5
3 cgudg dNof_sg M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod $[ fn afnL k|s=ltsf jfx]s
ljz]if k|sfsf k6s] sfo+qmd cfof]hgf ~rfngfy+ cy+ dGqfnon] lgsff lbbf lgsff lbPsf]
sdaf6 ePsf] k|ult ljj0f lnO+ vr+ u] gu]sf] nIo cgf k|ult u] gu]sf] k|rlnt sfgg
adf]lhd n]vfkLIf0f ufP gufPsf] DaGwdf cgudg dNof_sg ug+kg]+ Jojyf 5 o jif+ s=lif
ljsf j_snfO+ fdflhs tyf fdbfoLs ljsf sfo+qmdsf] nflu )))Y fgf lsfg
j_snfO+ fgf lsfg xsfL cg0f tyf _yf ljtfsf nflu amp sf]8 lgIf]k tyf shf+ If0f
lgudnfO+ n3 ljdf xof]u sfo+qmdsf nlfu $))))Y s=ifL ljsf a_snfO+ lzt3
lgdf+0fsf nlfu ))))))-cgbfg xof]u jfkt lgsff pknJw ufPsf]df DjlGwt _yfn]
aflif+s k|ult ljj0f k]z u]sf] ePtfklg n]vfkLIf0f k|ltj]bg k]z u]sf] 5g dGqfnon] vr+sf]
cgudg Pj_ dNofsg uL ljj0f tof gu]sf]n] f] sfo+qmdaf6 u]sf] vr+ Pj_ cgbfgsf] pkof]u
lglZrt ug+ lsPg ty+ k|rlnt sfgg adf]lhd n]vfkLIf0f ufO+ dGqfnon] d]t vr+sf]
cgudg Pj_ dNofsg uL sfo+qmdaf6 u]sf]] cgbfg pkof]u Pj_ vr+sf] DjGwdf lglZrt
ug+kb+5 cy dGqfno cGtutsf cfof]hgf sfoqmdxsf] nIo adf]lhdsf eflts Pj+ ljQLo
k|ult k|ltj]bgpk dfggLo dGqLHosf] cWoIftfdf rfdflskdf MDAC a7s aL uxg 5nkmn
Pj+ ldIff xg] u]sf] emfj cgk cgbfg sdsf] bkof]u vrsf] lglZrttfsf nflu yk
cgudgsf] Jojyf ulg] hgfPsf] 5
4 cfly+s kg2f sf]if M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod $[ df fn jfnL k|s=ltsf
jfx]s ljz]if k|sfsf k6s] sfo+qmd cfof]hgf ~rfngfy+ cy+ dGqfnon] lgsff lbbf lgsff lbPsf]
sdaf6 ePsf] k|ult ljj0f lnO+ vr+ u] gu]sf] nIo cgf k|ult u] gu]sf] k|rlnt sfgg
adf]lhd n]vfkLIf0f ufP gufPsf] cgudg Pj_ dNof_sg ug+kg]+ Jojyf 5 of] jif+ g]kfn sf
dGqL klifbsf] )amp( sf] lg0f+oaf6 cfly+s kg4f sf]if [yfkgf _rfng sfo+ljlw )amp
ljs=t eO+ f]lx sfo+ljlwsf] cfwfdf g]kfn fi6 a_s dfkm+t _rfng xg] uL cfly+s kg4f sf]if
Jofhcgbfg cfly+s kg4f sf]if kg shf+sf] nflu 566f 566 vftf vf]nL ca+ f] sf]ifdf
sd hDdf ug]+ k|of]hgsf] nflu ah]6 ljlgof]hg gePsf] x_bf cy+ dGqfnosf] )ampamp sf] dfglgo
dGqLtlo lg0foaf6 a-p-lz-g_ ^)) sf] vr+ lzif+s g_ ( [ekL cfpg] af6 vr+ lzif+s
g_ amp [ljljw vr+ df sdfGt uL cy+ dGqfnosf] gfddf lgsfzf eO+ pQm sf]ifdf )amp
df sd hDdf u]sf] 5 sf]if _rfng ug]+ g]kfn fi6 a_saf6 sfdsf] k|utL ljj0f k|fKt xg
gs]sf] tyf dGqfnoaf6 d]t sf]ifdf hDdf ePsf] sdaf6 eP u]sf sfdxsf] cgudg
dNofFsg uL ljj0f tof gu]sf]n] cgbfgsf] pkof]u cjyf olsg xg s]sf] 5g jiff+Gtdf
jh]6sf] cfsf a=lWb ug]+ dgfon] ah]6 ljlgof]hg geP klg sdfGt uL sf]ifdf sd xtfGt0f
ug+ ljlgof]lht l4fGt ljkLt 5 5nkmnsf] qmddf esDk kl5sf] k|efjjf6 pTyfg ug cfktL
lldttfsf sf0faf6 k]sf] c GogLs0fsf nflu sf]if v8f u]sf] f] sf]ifdf s]lGrsaquoo ekldf
ljlgof]lht sdaf6 ljljwdf sdfGt ul g]kfn sfsf] tkm af6 hDdf ulgkg] = cj hDdf
ulPsf] sf]ifsf] sd bkof]u xg glbgsf nflu sfo ljlwaringff lgoGq0ffTds ljlw cjnDjg ulPsf]
hfgsfL k|fKt ePsf] 5
5 vlb Jojyfkg M fjhlgs vlb lgodfjnL )^$ lgod df fjhlgs lgsfon] jflifs )
nfv eGbf j9Lsf] vlb sfosf] nflu vlb of]hgf tof u]sf] ePtfklg lgod -_ adf]lhd
af]nkqsf] dfWodjf6 ufpg kg]df cfjlws 5kfO cGo 5kfO Wfff tyf ljhnL ddt kmlgr tyf
lkmSr d]zLgL cfhf km6j]o lgdf0f cGo klhut wf sfosf] nflu of]hgfdf f]dm vlb
ug] ljwL to uL o jif dGqfnon] ljleGg cfklt+stf_u Ps k6sdf - nfvdf ga9fO+ -
$$)$$Y sf] kmlg+r Y sf] sDKo6 nufot lhGL dfnfdfg lgoddf Jojyf
eP cgf k0f+ k|ltkwf+ ufO+ vlb ug+kg]+df cfjZostf cgf vlb ug]+ uL vlb of]hgf jLs=t
uL lrs=t kmd+jf6 vlb u]sf] 5 fy jfL fwg dd+t DjGwL ( cfO6d df]6 kf6+
vlb ug+ af]nkq cfJxfg uL af]nkqsf] dfWodaf6 5gf6 ePsf] Ps h]-eL _u ldlt )amp)
df vlb _emftf uL df]6 kf6+ vlb u]sf] ePtfklg clwsf_z dx_uf df]6 kf6+ 6]08 cfO6ddf
38
dfj]z ePsf] 5g dGqfnojf6 vlb ug+kg]+ j lsldsf df]6 kf6+ 6]08 cfO6ddf dfj]
uL k0f+ k|ltkwf+Tds kdf vlb k|lqmof cuf8L j9fpg] tkm+ dGqfnojf6 Wofg lbgkb+5
6 lhGL Jojyfkg M dGqfnon] cflys sfoljwL lgodfjnL )^$ sf] lgod adf]lhd lhGL
dfHbftsf] jflifs ljj0f tof u]sf] ePtf klg f]xL lgod ) adf]lhd lhGL lgLIf0f uLdivideufO
lhGL lgLIf0f k|ltj]bg k] ePsf] 5g ojf6 lhGL cfDbfgL ug 56 ePsf] fdfgsf] lylt ki6
gePsf] ut jif pkof]u ePsf] kldf0f rfn jif vlb u]sf] kldf0fsf] tngfTds ljZn]if0f
gePsf]n] lhGL lgLIf0f sfo k|efjsfL gb]lvPsf] cfDbfgL afFWbf lhGL lstfjsf] 9f+rf cgf
dfnfdfgsf] k]Llkms]g pTkfbs b]zsf] gfd cfbL ljj0f gvnfPsf] lhGL vftf lhDd]jf
clwsfLjf6 k|dfl0ft gePsf] lhGL dfHbftsf] jflifs ljj0fdf lhGL vftfdf Nofk6k yfg
36L df]6fOsns6 yfg j9L b]lvPsf] DjGwdf lgod ) adf]lhd cfjZos 5fgjLg
ugkb5 fy lgod adf]lhd aaemfysf] Jojyf x]sf]df sdrfLdividekbflwsfL dGqfnojf6
jf j9jf eO hfbf s]xL fdfg lKfmtf gePsf] elg ut k|ltj]bgdf cfNofPsf] ePtf klg lylt
oyfjt x]sf] sltko jfL fwg dGqfnodf x]klg cGoq k|of]udf uPsf t jfL fwg cku
ePsf] elg cfGtLs fhj ljefu dfkm+t ) jfL fwg vlb u]sf]df pkof]u cjyf vn]sf]
5g jfL fwg k|of]u ug]+ kbflwsfLd]t dWo] gh fVb cfjZostf lgwf+0f uL g]kfn sfn]
tf]s]sf] gD+sf] cfwfdf cfjZos jfL fwgsf] _Vof lgwf+0f uL vlbpkof]u ug]+ Jojyf
ug+kb+5 o DjGwdf dGqfnoaf6 cGoq jf euPsf kbflwsfL lhDdf x]sf afFsL sfL
DklQ lkmtf lng] lgh sfot lgsfonfO xtfGt0f uL nut cWofjlws ulg] hfgsfL k|fKt
ePsf] 5
7 k]ZsL af_sL M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod amp$ df k]ZsL lbg] tyf km5of6 ug]+
DjGwL Jojyf x]sf] 5 dGqfnon] ljleGg k|of]hgsf nflu Ps _yfnfO lbPsf] k]ZsL ))ndash
af FsL x]sf]n] dod km5+of6sf] Jojyf ug+kb+5
8 kFhL jhf kjfwf Ifdtf ljsf cfof]hgf M g]kfn sf cy dGqfno cGtut kFhL jhfsf]
ljsfdf lghL If]qnfO j9L xefuL ufO fjhlgs gLlh fem]bfLsf] gLlt cgk kFhL jhfsf]
kjfwf Ifdtf ljsfdf 6]jf kyenofpg] p2]Zon] cy dGqfno PlzofnL ljsf js jLr amp hg
) df cgbfg xfotf Demftf DkGg eO o kFhL jhf kjfwf Ifdtf ljsf cfof]hgf
sfofGjogdf x]sf] 5 Demftf cgf cfof]hgf d] )$ df DkGg xgkg]df k6s k6s uL
hnfO )amp Dddf DkGg ug] uL Dofb yk u]sf] 5 o sfoqmd cGtut PlzofnL ljsf
asn] sGN6LEuml OSjLkd]G6 vlb tflnd +rfng of]hgfsf] k|zflgs vr cj08f sf]ifsf nflu
) nfv cd]lsL 8n cgbfg xof]u pknAw ufpg] Demftfdf pNn]v ePsf] 5 of]hgf
sfofGjogsf] nflu js_ jf6 MOU df u]sf] jLs=t cgbfg xfotf sd eGbf j9L sd bft=_yf
jf6 yk gxg] of]hgfsf] dofjwL j9fpb nhfbf F do fk]If kn] jhf dNo d]t a9g hfG5
oaf6 g]kfn sfnfO yk Jooef xg glbg] tkm Wofg lbb dod of]hgf DkGg ug dGqfnon]
Wofg lbgkb5
81 nIo tyf k|ult M cfof]hgf Demftfdf tf]lsPsf] cjwL leq cfof]hgfsf] ljQLo Pj+ eflts k|ult
eO cfof]hgf DkGg xgkg]df o jif klg eflts k|ult ki6 b]lvg] uL k|ult ljj0f tof ePsf]
5g g]kfn sfsf] gt]fttkm of]hgf +rfngsf] nflu $ sf]8 ^) nfv jh]6 ljlgof]hg ePsf]df
^ nfv xhf vr ePsf] cfof]hgf -P=l8=lj=_ tkm sf]8 ) nfv jh]6 ljlgof]hg
ePsf]df sf]8 nfv vr eO jh]6sf] tngfdf g]kfn sftkm = k|ltzt dfq k|ult
ePsf] P=l8=lj= tkm =) k|ltztdfq k|ult ePjf6 ljlgof]hg jh]6 Pj+ sfoqmd cgf vr xg
s]sf] 5g yk do leq cfof]hgf DkGg ug dGqfno lqmoflzn aGgkg] DaGwdf cfof]hgfsf]
Pp6f dVo sfo 8]A6 d]g]hd]06 ck]zg ˆ6j]o vlbsf nflu ljQLo k|tfj vf]Ng] sfo DkGg e
xdltsf nflu PlzofnL ljsf aIacutedf k|]lift uLPsf] ˆ6j]o vlbsf] sfo k|fDe ePkl5
cfof]hgfsf] ljlQo k|ult pNn]Vo xg] hfgsfL k|fKt ePsf] 5
82 cgbfg pkof]u lylt M cfof]hgf Demftf Pj_ jflif+s jh]6 tyf vr+ ug]+ clVtofL adf]lhd cfof]hgf
sfof+Gjog tyf DkGg ug+ gtf]tsf] pRrtd bkof]u ug+kg]+df f] adf]lhd ePsf] 5g cfof]hgf
sfof+Gjogsf nflu Gog kdf gtf]tsf] pkof]u ePsf] b]lvPsf]n] yk dodf d]t of]hgf DkGg xg
Sg] cjyf x]sf] 5g cfof]hgfsf] cgbfgs]f g]kfn sftkm+ $^)amp))))ndash ah]6 ePsf]df
^ndash [= k|ltzt_ vr+ PlzofnL ljsf a+stkm )))))ndash ah]6 ePsf]df
39
)amp$(ndash [=) k|ltzt_ vr+ tyf pkof]u ePsf] 5 zLif+sut pkof]utkm+ lzif+sdf of]
jif+ amp(^)$ xfnDd $($ndash vr+ ePsf] 5
cfof]hgf Demftfgf of]hgf DkGg xg] doDd klg of]hgf _rfngsf] nflu OSjLod]06
vlb u]sf] 5g hsf] nflu cd]lsL 8n ))))) 56ofPsf] 5 pQm zLif+sdf dfj]z
ePsf ˆ6j]o tyf xf8+j]o vlb gx_bf cfof]hgfsf hgzlQmsf] Ifdtf clej=l4 ug]+ sfo+
cfof]hgf dfKtL kZrft fj+hlgs C0f Jojyfkg sfof+nojf6 xg] fj+hlgs fdm]bfL DjGwL
jLs=t sfo+qmd cgfsf] sfo+ k0f+kdf k|efljt xg] b]lvPsf] 5 cfof]hgfsf] nIo k|fKtLsf
nflu tf]lsPsf] pks0f vlb uL bkof]u ug+kb+5
PlzofnL ljsf assf] lgb]+lzsf adf]lhd cj08f jfktsf] cd]lsL 8n ^$)))) sg sg
zLif+sdf vr+ ug]+ xf] jf8kmf F8 uL vr ugkg]df o jifklg vr gu]sf] tyf as ]ldgf
tflnd uf]li7 cflb htf sfoqmd +rfng ubf nfUg] vrsf] cgdflgt nfut cgdfg jgfO
f] sf] kllw leq xL sfoqmd +rfng ugkg]df nfut cgdfgsf] cflys k|tfj ljgf vr ug]
u]sf] 5 ojf6 sfoqmd vrdf cfGtls lgoGq0f k|efjsfL b]lvPsf] 5g
cy+ dGqfno Ps kfdz+bftf ljr kFhLjhf tyf kjfwf Ifdtf xof]u cfof]hgf cGtut
kfdz ]jf af]08 dfs]6 ljsf fj+hlgs gLlh fdm]bfL k|m]djs osf] k|bzg cfof]hgfsf]
ljsf DjlGw sfosf nflu kfdz Ddmftf ePsf] 5 pQm kfdzbftf+u cd]LsL 8n
(^))))ndash - amp)$)))_ eQmfgL ug] uL Demftf ePsf]df o jif amp$ndash
lxt xfnDd )ndash -(=amp(_ eQmfgL e s]s]f 5 pQm sfosf] xfnDdsf]
jf]08 dfs]6 ljsf lghL fjhlgs fem]bfL k|m]d js ljsf k|bzgLsf] sfo k|ult
+dmftfcgf gb]lvPsf]n] Demftf cgk hnfO )amp leq sfo DkGg xg] lylt x]sf]
5g tf]lsPsf] yk Dofbleq sfo DkGg ufpg] tkm dGqfnosf] Wofg hfgkb5
9 cBfjlws clen]v M lghLs0f ldltn] xfnDd lghLs0f es]sf ) +yfsf] 56f5sect clen]v
nut v8fuL k|fKt ug jfsL lstf Jofh tyf xhfgf cflys ljj0fdf dfj]z ugkg]df o jif
klg f] gu]jf6 cn ug afsL aSoftf olsg xg Sg] cjyf x]sf] 5g dGqfnon] +yfgxsf]
5sectf5sect clen]v v8fuL nut cBfjlws ugkb5
10 lrof ljsf lgud M g]kfn sf tyf Ps JolQm ljr )amp$ df DkGg o lgudsf] ^
k|ltzt z]o vlb laqmL ) jifsf] lrof jufg ef8f DaGwL z Demftf )^$ df
ks Demftf ePsf] 5 lgudn] Demftf cfDe ePsf] )ampamp$ b]lv )^amp Ddsf] jifsf]
ef8f ) sf]8 amp nfv $ xhf o jif klg bflvnf gu]sf] tyf tf]lsP adf]lhd (^=$
Ps8 lrof jufg If]q pknAw gufPsf] sf0f ef8f eQmfgL gug] hgfPsf] DaGwdf jftf uL pQm
ef8f sd cn ugkb5
101 lgud+u )^$ df ePsf] ks lnh Demftfsf] abf g+= df )^)amp)$ b]lv k|lt jif
+zf]lwt jflifs ef8f $))))))ndash sfod uL lrofsf] cGtfli6laquoo ahf dNo -g ))amp sf]
cft jhf dNosf] cfwfdf_ yk36 ePsf] k|ltztsf] cgkftdf Gogtd $) nfvdf yk uL
jifsf nflu ef8f to ug] o k|of]hgsf nflu cGtfli6laquoo lrof ldltsf] cflwsfLs dNonfO
cfwf lng] Jojyf ePsf]df lgudn] )^ampamp$ b]lv )amp Dd ) jif ^ dlxgfsf] lnh ef8f
xfn Dd k|ltjif $) nfvn] $))))))ndash aemfPsf] kmfOn clen]vjf6 b]lvPsf] 5 lgudn]
ef8f eQmfgL u]tf klg ks Demftfsf] cjlw yk gu]sf] ef8f dNodf dofgsn +zf]wg
gu]sf sf0f lgudaf6 k|fKt xg Sg] yk ef8f ud]sf] cjyf DaGwdf lgud+u ef8f sd cn
ug] tkm sfjfxL ulg] jufg If]q DaGwL ljjfbsf DaGwdf hUuf kf kfP gkfPsf] olsg ul
ef8f ldnfg ug] jf cn ug] tkm sfjfxL ulg] hfgsfL k|fKt ePsf] 5
102 ks Demftfdf sfsf] jfldTj x]sf] k|ltzt z]o k|rlnt sfggsf] k|lqmof kyenofO jfwf0f
nfO z]o ljqmL ug] pNn]v ePsf]df f] DjGwL sfjfxL o jif klg u]sf] 5]g o jif lgudjf6
z]o nufgL jfkt sg k|ltkmn k|fKt gu]sf] lgudsf] z]o vlb stfn] k] u]sf] Jojflos
of]hgfsf] cgrL df jifdf sf]8 nfv nufgL ug] pNn]v ePsf]df f] nufgL u]sf]
5g Demftf cgf sfo gug] vlb stfnfO sfjfxL ugkb5
11 g]kfn f]lhg P08 6k]G6fOg sDkgL M Ps pBf]u tyf g]kfn sf jLr ldlt )^( df ePsf]
) jif] hUuf ef8f Demftf ePsf] 5 Demftfsf] bkmf $= cgf k|ltjif ))))ndash cu|Ld
kdf aemfpg] +Demftf ePsf]df )^^ df klxnf] lstf ))))ndash aemfP kl5 ut jif -
)ampdivideamp_ Ddsf] ( cf lstf amp))))ndash f]df k|fKt xgkg] Jofh $)))ndash xhfgf
40
))))ndash d]t ^)(()))ndash xfn Dd bflvnf u]sf] 5g o DjGwdf ut k|ltj]bgdf
cfNofOPsf]df cjyf oyfjt x]sf]n] fhj bflvnf ufpg] tkm kxn ugkb5 o DjGwdf jg
dGqfno+u kqfrf ul fFjf Jofh cn ug sfjfxL ulg] hfgsfL k|fKt ePsf] 5
111 pQm hUuf o jif d]t sDkgLsf] k|of]udf x]sf] hUuf lkmtf lnPsf] k|df0f kmfOndf +nUg
gePsf] o jif klg sDkgLn] k|of]u u]sf] hUufsf] ef8f ))))ndash df ) k|ltzt Jofh
)))ndash hLjfgf k|ltztn] $))ndash hLjfgf d]t amp^)))ndash cn ugkb5
112 vlb stfnfO ) jifDd ) d]6g vf]6f] +sng ug jg If]q pknAw ufpg] uL ag ljefu
f]lhg P08 6k]G6fOg sDkgL ljr )^$ df ePsf] +Demftf cgf tf]lsPsf] kldf0fdf jg
If]q pknAw ufpg gs]sf] sf0f b]vfO hUuf ef8f bflvnf u]sf] 5g
113 Demftfy +nUg sDkgLsf] sfo of]hgf cgf ) jifdf pTkfbg Ifdtf pkof]u ) k|ltztaf6
)) k|ltzt df kyenofpg] f]lhg pTkfbg $$) d]=6g jf6 amp^) d]=6g kyenofpg] 6k]G6fOg ^)
lsnf] ln6 jf6 ^)) lsnf] ln6 kyenofpg] pNn]v ePtf klg f] ztsf] kfngf u]sf] 5g +Demftf
adf]lhdsf] zt kfngf ufpg sfjfxL ug] tkm Wofg lbgkb5
12 s3klt h6 ldN M ldNsf] ^ k|ltzt z]o [733967 lsQf z]o laqmL ug]+ DjGwdf )$)
df sf]8 nfv dNo lstfdf eQmfgL ug]+ uL g]kfn sf Ps lghL _yf ljr
Ddmftf ePsf]df f] cgf 8]6+sf] sf]8 amp$ nfv 6ssf] sdL ) nfv s6fO+ $ cf
dlxgfdf sf]8 nfv bflvnf ug+kg]+df ^ xhf dfq bflvnf u]sf]]n] 36L bflvnf u]sf]
sf]8 $ nfvdf Ddmftf cgf ) k|ltzt Jofh k|ltzt xhf+gf d]t cn ug+kb+5
fj+hlgs n]vf ldltn] ldlt )amp df cn pk ug+ lgb]+zg lbPsf]df cn gePsf] cjyfdf
cy+ dGqfnojf6 5fgjLgsf] nflu sfo+bn u7guL cn pk uLg] hfgsfL k|fKt ePsf] 5 fy
ldNsf] ^ k|ltzt sDkgLnfO ljqmL u] kZrft g]kfn sfsf] jfldTjdf afsL x]sf] ^)amp$^
lsTtf dWo] ^$ lsQf sfdbf sdrfL jfwf0fnfO ljqmLsf nflu cfj]bg k]sf]n] jfsL
^)$ lsQf k|lt z]o amp)ndash n] xg] $)^amp)ndash nfO jifleq eQmfgL ug] uL )$)
df Demftf ePsf]df )() df f] sf] sectf amp jif leq eQmfgL ug] uL +zf]wg ePsf] 5
n]vfkLIf0fsf nfuL k|tt pQm sfuhftdf k|dfl0fs0f gePsf]n] f] DjGwdf cfZjt xg
glsPsf] tyf ldNjf6 f] sd xfnDd klg bflvnf gePsf] DaGwdf dGqfnon] 5fgljgsf]
nflu sfobn u7g ul sd cn pk ug] tkm sfjfxL ulg] hfgsfL k|fKt ePsf] 5
13 xlllaringO6f 6fon sfvfgf M sfvfgfsf] DklQ tyf Jojfo ljqmLsf] nflu )$(amp$ -) cS6f]j
((_ df Ps kf6L+u ePsf] ++Demftfsf] bkmf adf]lhd Jojfo ljqmLsf] nflu sf]8
nfv $ xhf ly DklQ sf]8 ^$ nfv ) xhf VoftLafkt sf]8 ^( nfv amp$
xhf vlbdivideljqmL dNo tf]lsPsf] 5 Demftfsf] bkmf $= -l8_ df Demftf DkGg ePsf]
dlxgf leq ( sf]8 nfv ( xhf vb rfn DklQsf] xdlt cgfsf] xg] dNo lxt
xg] sddf ) k|ltzt jflifs Jofh bkmf $=$ cgf f]df $ k|ltzt hLjfgf d]t cn
ugkg]] pNn]v ePsf]df rfn DklQ rfn bfloTj olsg uL vb rfn DklQsf]] xdlt dNo
gvn]sf]n] f] jfktsf] cn ugkg] dNo lglZrt gu]sf] +Demftfsf] bkmf ^= -O_ -$_ cgf
pQm oQm dNosf] nflu vlb stfn] g]kfn sfnfO amp k|ltzt jflifs Jofh bsf] kljtgzLn
C0f kq hfL ugkg] pNn]v ePsf]df f] d]t hfL gePsf] gLlhs0f ePsf +yfjf6 lngkg]
k|fKt ePsf] afsL sd ki6 b]lvg] uL clen]v cBfjlws flv cgudg ugkg]df f] gu]sf]
lng lbg kg] lxfj DjlGwt +yfn] bfjL uL kq k7fPcgf jLsf ug] u]jf6 lnglbg kg]
clen]v Jojlyt gu]sf] tyf cgudgd]t k|efjsfL gePsf]n] odf wf ugkb5 o
DjGwdf clen]v Jojlyt ug] tkm k|of ulg] hfgsfL k|fKt ePs]f 5
14 ljf6gu h6 ldN M ljf6gu h6 ldN nfO g )) b]lv Jojyfkg sfdf +rfng ug]
+Demftf u]sf]df kLIf0f nflu k|fKt kl5Nnf] ljQLo ljj0f -)^ cfiff9 dfGt_ cgf )
sf]8 ( nfv gf]Sfgdf b]lvPsf] tTkZrftsf] ljQLo ljj0f k|fKt gePsf] tyf lghLs0fsf]
p2]Zo kf gePsf]n] sf adf]lhd Jojyfkg ug gSg] kbflwsfLnfO sfjfxL ug] oGqsf]
lgdf0f ugkb5
15 e[s[6L sfuh sfvfgf M sfvfgfsf] ljqmL DjGwdf Ps lghL sDkgL +u cS6f]j (( df
ePsf] +Demftf cgf DklQ tyf Jojfo laqmL jfkt amp sf]8 $ nfv $ xhf eQmfgL k|fKt
ug] uL +Demftf ePsf] 5 +Demftf xgeGbf cl3 (( clk|ndf sfvfgfdf cfunfuL ePsf]
pQm cfunfuLsf sf0fn] DklQxdf gf]SfgL ePsf] elg vlbstfn] sf]8 ) nfv ^) xhf
41
Ifltklt jfkt dfu uL f] sd eQmfgL ugkg] sd dWo]jf6 eQmfgL ug af+sL fv]sf] DjGwdf
jf]Rr cbfnt jf6 )^$ fndf sfsf] kIfdf kmnf ePsf]df cy dGqfnon] )amp) df
f] sd cnLsf] nflu tfs]tf u]tf klg xfn Dd cn ePsf] 5g Demftf adf]lhd DklQ
tyf Jojfo ljqmLjf6 k|fKt xgkg] pQm amp sf]8 $ nfv $ xhfdf amp k|ltztn] xg] Jofh
$ k|ltztn] xg] xhfgf d]t cn ugkb5 fy sltko lghLs[t +yfx lghLs0f ubfsf] jvt
u]sf] +Demftfdf +yfx +rfngg ugkg] ztx flvPsf] b]lvPtfklg +rfngdf gx]sf] aGb
ePsf] fjhlgs +yfsf] cflys Pj+ fdflhs If]qdf k]sf] k|efjsf]] o jif klg cgudg dNof+sg
u]sf] 5g otf +yfdf e[s[6L sfuh sfvfgf xlllaring O6f 6fon sfvfgf jfnfh 6]S6fOn
OG86laquoLh g]kfn rnlrq ljsf sDkgL pnn]vgLo x]sf] 5 cflys kIfsf] cltlQm lghLs0f
kZrft JojfoLn] pBf]u +rfng ug Sg] gSg] of]Uotfsf] plrt dNof+sg ug] uL lghLs0f
k|lqmofdf wf ugkg] elg ljut b]lv emfj lbb cfPsf]df o jif klg lylt oyfjt x]sf] 5
16 DklQ Jojyfkg M Ps lj3l6t tyf vf]hL ulPsf fjhlgs +yfgsf] hUuf Pj DklQ j]r
ljvg Pj+ pkof]u ug gsLPsf] cjyf 5 vf]hL ulPsf g]kfn l8laquolnEuml sDkgL ljuh+
lrgLsfvfgf s[lif cfhf sfvfgf s lxdfn ld]G6 sDkgL nufotdf otf] cjyf b]lvPsf] 5
pbfx0fsf nflu lxdfn ld]06 sDkgLsf] rf]efdf x]sf] ^ f]kgL hUufdf 8laquofOkf]6 agfpg] lg0fo
ePsf]df f]sf] sfofGjog ePsf] 5g ot f]xL sDkgLsf] kfrvfn sfe|]df x]sf] ) f]kgL f]v]n
sf7df08fdf x]sf] f]kgL hUuf d]zLgL tyf cGo DklQx o jif klg pkof]u ljlxgkdf
x]sf] 5 otf fjhlgs +yfgsf] DklQ Jojyfkg ug k|To]s jif cfNofOPsf]df lylt oyfjt
x]sf]n] wfsf nflu cfjZos kxn ugkb5
17 bfloTj eQmfgL M fdfGotof fj+hlgs _yfgsf] bfloTj ToxL _yfsf] DklQaf6 Joxf]g+ kg]+
lnld6]8 sDkgLsf] kdf yflkt _yfsf] bfloTj nufgL u]sf] z]odf Lldt xgkg]+ ePtf klg
ljutdf ljlgj]z lj36g vf]hL u]sf fj+hlgs _yfgdf d]t sfn] lgGt 7nf] nufgL
ulx]sf] 5 x]6f8f sk8f pBf]u lnlSj8]zgdf nhfg] lg0f+o eO+ lnlSj8]6 lgoQm ePsf] jif+
kl5 klg cem sfo+ DkGg xg jf_sL b]lvPsf] 5 )^(amp) Dd otf _yfsf] )amp cfiff9
dfGtDd - cj+ $^ sf]8 nfv xhf bfloTj eQmfgL ePsf]] ljj0f k|fKt ePsf] 5
ojif+ bfloTj eQmfgL DjGwdf lghLs0f dxfzfvfjf6 sg klg rgf k|fKt gePsf]n] f]xL sd
oyfjt x]sf] ljlgj]z lj36g vf]hL u]sf fj+hlgs _yfgsf] bfloTj kmkmfs ug]+ sfd 6uf]
nfUg gs]sf]n] fHo sf]ifdf yk Joo ef kb+ hfg] lylt 5 otf] klkf6LnfO+ f]sL bfloTj
kmkmfs ug]+ sfo+ 6_uf] nufpg kb+5
18 hdfgtdf C0f M )^)^ Dd _yfsf] g]kfn sfsf] hdfgtdf pknJw ufPsf] C0fsf]
f _jf -$amp sf]8 nfv xhf Jofh - ca sf]8 $) nfv ^ xhf af _sL x]sf]
Joxf]f utljut jif+sf] k|ltjb]gdf cfNofOPsf]df lylt oyfjt x]sf] 5 ojif+ g]kfn sfsf]
hdfgtdf C0f pknJw ufP gufPsf] DjGwdf sg hfgsfL k|fKt xg gcfPsf]n] ljutsf] fjf
Jofh sd cn ug]+tk+m 7f] lg0f+o uL k|efjsfL sbd rfNgkb+5
19 jb]lzs xfotf Demftf M clfy+s sfo+ljlw P]g ) sf] bkmf pkbkmf [ df sfnfO+
jfxo _yfaf6 hgs C0f tyf cgbfg k|fKt ubf+ Demftf ug+kg]+ Jojyf 5 Totf] Demftf ug+
cufj n]vfkLIf0f DjGwdf dxfn]vfkLIfssf] sfof+nosf] fo lngkg]+ Jojyf cfly+s sfo+ljlw
lgodfjnL )^$ sf] lgod ( df pNn]v 5 o jif+ dGqfnoaf6 k|fKt ljj0f cgf cfly+s
jif+ )ampamp df amp( cj+ ) sf]8 amp nfvsf] cgbfg Demftf vj+ ^ cj+ ( sf]8
) nfvsf] C0f Demftf uL sn - va+ ( ca+ ( sf]8 amp nfv afasf] amp j6f C0f
tyf cgbfg Demftf ePsf] 5 jb]lzs xfotf Demftfdf dxfn]vfkLIfssf] sfof+nosf] fo dfUg]
ulPsf] elgPtf klg sltko Demftfdf fo dfUg 56 d]t ePsf] b]lvPsf] x_bf cfufdL cfly+s
jif+df Demftf ug+ kj+ g fo lng] JojyfnfO+ k|efjsfL kdf klkfngf ulg] pNn]v ePtf klg
lylt oyfjt 5 dGqfnojf6 Demftf ug cufj n]vf klIf0fsf DjGwdf dxfn]vfkLIfssf] fo
lng] sfo k|efjsfL kdf kfngf ulg] k|ltjWbtf JoQm ePs]f 5
20 k|fljlws cGo xfotf M cfly+s sfo+ljwL P]g ) sf bkmf ^ [ df k|To]s sfof+non] a
k|sfsf cfo Joosf] tf]lsP adf]lhdsf] n]vf cfly+s ljj0f k]z uL dxfn]vfkLIfssf]
sfof+noaf6 clGtd n]vfkLIf0f ufpgkg]+ Jojyf 5 cy+ dGqfnoaf6 k|sflzt cfly+s jif+ )ampamp
sf] k|fljlws tyf cGo xfotf DjGwL kltsfdf pNn]v eP adf]lhd o dGqfno cGtu+t sn
42
cd]lsL 8n nfv $ xhf ( kfp08 6+ln+F sf]8 nfv xfotf k|fKt xg]
pNn]v ePsf]df f] sf] vr+sf] ljj0f cfly+s ljj0f tyf n]vf k]z xg gcfPsf]n] n]vfkLIf0f
ePsf] 5g cy+ dGqfno lxt cfof]hgfsf nflu ) dGqfno tyf lgsfonfO+ sn -() cj+
amp^ sf]8 ( nfv $ xhf k|fljlws xfotf Demftf ePsf]df k|lt jif+ cft - cj+
sf]8 nfv xhf k|fKt xg] b]lvPsf] 5 otf] j k|fljlws xoftfsf] n]vfkLIf0f ufO+
fj+hlgs hjfkmb]lxtf kfblz+tf sfod ug+kb+5 Demftfdf ePsf] Jojyfadf]lhd k|fljlws
xfostf jfktsf] sd bft[ +yf cfkmn] vr ug] sdsf] gt]tf d]t bft[ +Yff +u xg] f]
sdsf] n]vfkLIf0f d]t bft[ +yfn] g ufpg] xFbf vrsf] ljj0f Dd dfFu ul kfblztf sfod
ug] k|of ePsf] hfgsfL k|fKt ePs]f 5
21 cy ljljwaf6 vr M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ adf]lhd vr ug] jf
vrsf] lgsff lbg] clwsf k|fKt clwsfLn] sd jLs[t ah]6 leq DjlGwt vr lzifsdf k5
vr ug af+sL 5 eGg] DjGwdf ljrf ugkg] pNn]v 5 ljlgof]hg P]gn] 56ofPsf] sd f]xL
k|fof]hgdf vr ugkg]df cy ljljw lzifsdf sd ljlgof]hg uL cy dGqfnoaf6 k6s] lg0fosf
cfwfdf ljleGg lgsfosf] dfu cgf sfoqmd tyf yk sfoqmdsf] nflu lgsff lbPsf] otf]
lgsff cf=j= )amp)amp df )cj amp sf]8 amp nfv ePsf]df )ampamp df cj $^ sf]8 $
nfv $^ xhf cf=j=)ampamp df cj $ sf]8 amp nfv ^( xhf ePsf] 5 pQm sd
o jifsf] sn ljlgof]lht jh]6sf] =) k|ltzt x]sf] 5 pQm ljljwjf6 ePsf] lgsffdWo] ekL
cfpg] fwf0f k|zfgdf cj+ ( sf]8 ^ nfv ^ xhf lgsff ePsf] 5 DjlGwt
dGqfnosf] DjlGwt pkzLifsdf ljlgof]hg uL vr+ ugkg]df cy ljljwdf jh]6 ljlgof]hg uL
ljleGg k|of]udf lgsff lbg] Jojyf ah]6 lWbfGt k|ltsn x]sf] 5 22 C0f nufgL M sfL vrdf ldtJolotf sfod ug] lgb]lzsf )^ df jflifs ah]6df Jojyf eP
b]lv jfx]s fjhlgs +yfgdf z]o tyf C0f nufgL gug] pNn]v 5 ah]6 thdf ubfsf jvt
sg yfdf slt C0f tyf z]o nufgL ug] xf] f] sf] k6ofO lxt ah]6 Jojyf uL tf]lsPsf]
yfdf dfq nufgL ugkg]df f] sf] nflu g]kfn sfn] nufgL DjGwL gLlt agfPsf] 5g
oL g]kfn sfn] nufgL gLlt tyf cfwf ki6 guL of] jif $ +yfdf ojif+ ) cj
sf]8 amp nfv xhf C0f nufgL u]sf]] 5
221 dGqfnon] C0f nufgL ugsf nflu DjlGwt +yfsf] ljQLo ljj0f +sng Pj+ laleGg ljlQo
rssf] ljZn]if0f nufgL ugkg] cfwf nufgL k|ltkmnsf] cjyf Jofh b C0f cjwL eQmfgL
tLsf cflb ki6 ugkg]df gu]sf] sfn] nufgL ug] +yfsf] g]6jy ljZn]if0f gu]sf] DjlGwt
+yfjf6 Jofjflos of]hgf lnO ljZn]if0f cgudg gu]sf] C0f nufgL ubf +yfsf] Jofjflos
of]hgf cgf k|ltkmn k|fKt xg] If]qdf nufgL ugkg]df tnj eQf ljt0f ug] bfloTj eQmfgL ug]
kfg]f C0f rQmf ug] cfbL sfosf nflu C0f nufgL u]sf] b]lvPsf]n] C0f nufgL u]sf] sd cn
xg] +efjgf Gog x]sf] b]lvPsf] 5
222 rfn xfntdf gx]sf ^ +yfdf ut jif amp sf]8 $ nfv xhf C0f nufgL u]sf]df o
jif otf rfn xfntdf gx]sf hgsk rf]6 sfvfgfdf sf]8 nfv ( xhf g]kfn
cfifwL lnld6]8df sf]8amp( nfv ^ xhf g]kfn d]6n sDkgLdf ^) nfv g]kfn cf]loG6
DofUgffO6 sDkgL df ^ nfv g]kfn ]Nj] sDkgLdf sf]8 $ nfv xhf d]t $
sf]8 $^ nfv amp xhf yk nufgL u]sf] 5 rfn xfntdf gx]sf +yfdf nufgL ug dgflj
gxg] ePtf klg k|To]s jif otf +yfdf nufgL ug] k|j[lQ oyfjt g x]sf] 5
223 dGqfnon] cf=j )^(amp) df g]kfn ljwt k|flws0f sf] )^ cfiff9 Ddsf] sn gf]Sfg amp
cj sf]8 nfv ( xhf ckn]vg ug jLs[tL lbPsf] lyltdf f]xL +yfnfO ut jif (
cj $ sf]8 ) nfv C0f nufgL u]sf]df o jif cj sf]8 C0f nufgL uL xfn Dd
hDdf vj ^ cj sf]8 ^$ nfv ($ xhf C0f nufgL u]sf]df ljQLo nufgL ugkg] cfwf
Jofhb C0f cjwL eQmfgL tLsf cfbL C0fsf zt ki6 u]sf] 5g sfsf] C0f nufgL gLlt
gxsf] cjyfdf C0f sd cnLsf] nflu cfZjt xg] cfwf gePsf]n] +yfdf ulg] C0f nufgL
tyf k|ltkmn lIft agfpg]tkm Wofg lbgkb5
23 C0f Jojyfkg dNof_sg M g]kfn sf cy+ dGqfno dxfn]vf lgoGqs sfof+noaf6 Dkflbt
C0f Jojyfkg DjGwL sfo+sf] ljZj j_saf6 bf]|f] k6s sfo+ Dkfbg dNof_sg eO+ cS6f]j
)$ df k|ltj]bg k|tt ePsf] 5 a_saf6 8]Dkf dNof_sgsf nflu $ sfo+ Dkfbg rs f]
rs cGt+ut j6f xfos rs to ulPsf] f] cgf dNof_sg eO+ k|ltj]bg k|tt ePsf]
43
5 j_saf6 shf+ Jojyfkg dNof_sg ug+ to ulPsf] k|To]s xfos rs df Gogtd cjyf
ljBdfg eP C geP D rgf pknJw xg gSg] cjyf eP NR cfjZos Dk0f+ Jojyf kf
eP A Dk0f+ Jojyf eGbf 36L Gogtd Jojyf eGbf a9L Jojyf kf ePsf] cjyfdf Bdf
juL+s0f uL dNof_sg ug]+ cfwf lgwf+0f u]sf] 5 pQm cfwfdf j_sn] dNof_sg ubf+ du| C0f
Jojyfkg DjGwdf j6f xfos rsdf clt pQd [A Pp6f xfos rsdf pQd [B $
j6f xfos rsdf Gogtd dfkb08 ku]sf] [C $ xfos rsdf Gogtd dfkb08 g gku]sf]
$ j6f xfos rsdf dNof_sg ug+ cfjZos kg]+ rgf clen]v g gx]sf] cjyf [NR ljBdfg
5 C0f Jojyfkgsf] di6Lut dNof_sgdf clwsf_ rsdf Gogtd dfkb08g gx]sf] cjyfn]
fj+hlgs C0f Jojyfkg sfo+ k|efjsfL gb]lvPsf] Joxf]f k|ltj]bgdf cfNofOPsf]df ojif+ ePsf]
wfsf] jf]df C0f zfvfjf6 sg hfgsfL k|fKt ePsf] 5g
24 ah]6 sdfGt M cfly+s sfo+ljwL P]g ) sf] klR5]b bkmf df ljlgof]hg P]gdf tf]lsPsf]
sg zLif+sdf sd gku ePdf f] gku ePsf] sd f]xL P]gdf tf]lsPsf] sg Ps jf Ps eGbf
j9L zLif+sdf art xg] ePdf ljlgof]hg P]gdf tf]lsPsf] Ldf leq xL Ps zLif+sjf6 csf]+ zLif+sdf
cy+ dGqfnon] sdfGt ug+ Sg] pNn]v 5 ljlgof]hg P]gn] ljlgof]hg g gu]sf] zLif+sdf
sdfGt uL sd Jojyf ug+ Sg] k|fjwfg gx]sf]df of] jif+ ) pklzif+sdf P]gn] sd ljlgof]hg
gu]sf] ePklg ^ cj+ ) sf]8 ^^ nfv amp xhf sdfGtAff yk ul vr+ u]sf] 5 P]gn]
clVtof glbPsf] ljifodf sdfGt ul vr+ ubf+ cfly+s cgzfg sfod xg] gb]lvPsf]n] otf
sfo+df lgoGq0f ug+kb+5
25 ah]6 k sdfGt M cfly+s sfo+ljwL P]g ) sf] bkmf df ljlgof]hg P]gdf tf]lsPsf] sg Ps
jf Ps eGbf j9L zLif+sdf ljlgof]lht ah]6 art xg] ePdf tf]lsPsf] Ldf leq lx sg Ps
zLif+sjf6 csf]+ lzif+sdf cy+ dGqfnon] sdfGt ug+ Sg] Jojyf 5 cy+ dGqfnon] sdfGt
ug==+ cufj sdfGt xg] lzif+sdf s] slt sd vr+ e art jf_sL 5 dNof_sg u] dfq sdfGt
ug+kg]+df vr+sf] dNof_sg g guL amp ah]6 pkzLif+sdf z ah]6 ljlgof]hg ePsf] k sd ^
cj+ sf]8 ^ nfv $^ xhf sdfGt uL 36fPsf] b]lvPsf] 5
26 C0ffTds ah]6 sdfGt M cfly+s sfo+ljwL P]g ) sf] bkmf df ljlgof]hg P]gdf tf]lsPsf]
sg Ps jf Ps eGbf j9L zLif+sdf ljlgof]lht ah]6 art xg] ePdf tf]lsPsf] Ldf leq lx sg
Ps zLif+sjf6 csf]+ lzif+sdf cy+ dGqfnon] sdfGt ug+ Sg] ePtfklg art gePsf] zLif+sjf6
sdfGt ug+ ldNg] Jojyf x]sf] 5g cy+ dGqfnon] of] jif+ ah]6 pklzif+s g_ ^))^$ ekL
cfpg] ljsf sfo+qmddf z ah]6 cj+ x]sf]df $ cj+ sf]8 nfv yk ( cj+
sf]8 nfv $ xhf 36L sdfGt kZrft pQm lzif+sdf vb ah]6 amp sf]8 nfv
$ xhf C0ffTds b]lvPsf] 5 ah]6 pklzif+sdf ePsf] vr+ tyf artsf] dNof_sg g guL
sdfGt ug]+ klkf6Ln] cfly+s cgzfg sdhf] xg] DaGwdf cj pk|fGt otf] uNtL gbf]xlg
lgoGq0ffTds pkfo cjnDjg ulg] dGqfnon] hgfPsf] 5
27 j9L vr+ M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod - df vr+ ug]+ jf vr+sf] lgsff lbg]
clwsfLn] sd ljs=t ah]6 leq DjlGwt vr+ lzif+sdf k5+ vr+ ug+ jf_sL 5 eg] dfqvr+
ug+ vr+ ug+ lgsff lbgkg]+ pNn]v 5 lgodsf] Jojyf ljklt amp pklzif+sdf amp sf]8
nfv xhf ljs=t ah]6 eGbf j9L vr+ xg] uL lgsff tyf vr+ n]v]sf] 5 fy Psn sf]if
k|0ffnL nfu ePsf] cjyfdf ljs=t ah]6 eGbf j9L lgsff lbg gldNg]df s] sg cfwfdf ah]6
eGbf j9L lgsff xg uPsf] xf] ki6 xg s]sf] 5g ojf6 Psnsf]if k|0ffnLsf] k|efjsfLtfdf
g k|efj kg]+ x_bf ah]6 eGbf j9L xg] ul lgsff lbg vr+ n]Vg ljlgof]hg P]g ljklt b]lvPsf]
5 otf sfo+jf6 cfly+s cgzfg gxg] xbf lgoGq0f ug+kb+5
28 fhj 56 M cfly+s P]g )amp sf] bkmf df k|rflnt sfggdf hgs sf n]lvP tfklg g]kfn
sfn] cfjZostf cgf o P]g k|rlnt sfgg adf]lhd nufOPsf bt zNs dxn
ssf] b 36fpg a9fpg jf Totf] bt zNs dxn s cf_lzs jf k0f+ kdf 56 lbg Sg]
oL ssf] b 36fOPsf] a9fOPsf] jf sg bt zNs dxn s cf_lzs jf k0f+ kdf 56
lbPsf] ljj0f k|To]s jif+ cy+ dGqfnon] Jojyflksf _bdf k]z ug+kg]+ Jojyf 5 cfly+s P]g
)amp sf] bkmf n] lbPsf] clwsf k|of]u uL ljBdfg fhj 56 DaGwL gLltsf] cfwfdf
dGqLtLo lg0f+oaf6 g]kfn fhkqdf rgf k|sfzg uL ljleGg _3 _yfnfO+ pNn]lvt ljhs
44
sddf eGf dxn cGtzNs dNo clej=l4 s tyf cGo zNs uL of] jif+ jfyo fdfu|L
pks0f jfL fwg ljBtLo tyf phf+ htf fdfu|L cfoft ubf+ hDdf ^( j6f 56 lbPsf]
ljj0f k|fKt ePsf]df pNn]lvt ljhs sddf fhj 56 ePsf] sd olsg u]sf] 5g fhj
56sf] lg0f+o ubf+ fhjdf k]sf] csf] cf_sng gu]sf] sf0f fhj 56 DjGwL gLlt lgdf+0f
tyf sfof+Gjog k|efjsfL xg gs]sf]n] fhj 56sf] lg0f+osf fy fy oaf6 fhjdf kg]+
k|efj d]t dNof_sg ug+kb+5 fhj 56 DjGwL cGo Joxf]f lgDg 5g
281 sfn] k|To]s jif+ cfo Joo ljj0f [jh]6 sf] cleGg c_usf] kdf s k|0ffnL cGt+utsf] fhj
56sf] ljj0f k]z ug+kg]+ cGtf+li6o cEof x]sf] 5 otf] ljj0fdf _yfut JolQmut
sbftfnfO+ cfosdf lbPsf] 56 eGf dNo clej=l4 s cGtzNs jfkt lbOPsf] 56sf] sf0f
fhjdf xg uPsf] sldsf] sdut ljj0f dfj]z xgkg]+ b]lvPsf] 5 o k|sfsf] ljj0f tof
uL k]z ug]+ Jojyfn] fhj 56sf] k|efj DjGwdf JojyflksfnfO+ lrt xg] tyf 56sf] sf0f
du| cy+tGqdf kg]+ k|efjsf] cfjlws ldIff ug+ cTolws 56 P_j k|f]TfxgnfO+ x6fO+ fhj xfgL
xgaf6 f]Sg] k|0ffnLsf] ljsf ug+ d]t xh xG5 dGqfnon] ok|sf fhj 56sf] sf0f sld
xg uPsf] fhjsf] sdut ljj0f k|tt u]sf] 5g n]vfkLIf0fsf] dodf cfls8fsf] tyofs
Pj_ fhj _sng ug]+ sfof+noxaf6 pknJw ePDd_slnt rgfsf] cfwfdf ojif+ $ zLi+fsdf
cfly+s P]g )amp df pNn]v eP adf]lhd - ca+ ) sf]8 ) nfv eGf dxn cGtzNs
56 Pj_ dNo clej=l4 s lkmtf+ lbPsf] 5 pQm sddf cfosdf lbOPsf] 56sf sf0f ePsf]
fhjdf ePsf] sldnfO+ dfj]z ulPsf] 5g 5nkmnsf] qmddf fhj 56 Pj+ xdlt nfO
Jojlyt agfpg fhj 56 DalGw 5sect sfoljlw tof ul f] cgk sfo Dkfbg xb cfPsf]
fhj 56 DalGw 5sect ˆ6j]o tof e nfu ePsf] xFbf fhj 56sf] ljt[t ljj0f k|fKt xg]
fhj 56sf] k|efj DaGwdf yk cWoog ug lsg] hfgsfL k|fKt ePtf klg f] ˆ6j]o )amp
gtfj0f b]lvdfq nfu ePsf] lyt 5
282 amp lzifsdf ut jif cj ( sf]8 ^ nfv ( xhf fhj 56 lbPsf]df ojif cj
^ sf]8 nfv ^ xhf -^=amp_ j[centL uL cj amp sf]8 nfv xhf fhj 56
lbPsf] 5 oL fhj 56df j[lcent ePtf klg 56sf zt klkfngf eP gePsf] nlIft jun] ljwf
k|fKt u] gu]sf] 56sf] bkof]usf] lylt x] gx]sf] DjGwdf cgudg uL fhj gLlt kldfhg
ug cfwf tof ugkg]df f] gu]sf]n] odf wf ugkb5
283 cfly+s P]g )amp adf]lhd ljBt ljsf ljefu jf aslNks phf+ k|jw+g s]Gb|sf] lkmfldf hn
ljBt pTkfbg k|f0f ljt0f ~rfng jf _efsf] nflu cfjZos kg]+] lgdf+0f pks0fx d]lzgL
cfhf 6Ln L6 f] lgdf+0f ug]+ sRrf kbfy+df eGf dxn dNo clej=l4 s 56 xg] Jojyf
5 f]xL adf]lhd ut jif+ - cj+ sf]8 ^( nfv xhf fhj 56 ePsf]df o jif+ ^
sf]8 nfv xhf[- k|ltzt a=lWb eO+ cj+ sf]8 ) nfv amp) xhf fhj
56 ePsf] 5 cfly+s P]g )amp sf] k|of]u uL hn ljBt pTkfbg k|f0f ljt0f ug]+ cfof]hgfn]
ljBt pTkfbg k|f0f ljt0f ~rfng jf Defsf] nflu cfjZos kg]+ pks0f d]lzgL cfhf
6Ln l6df 56 lbg] Jojyf x]klg sG8S6 tfx k7fL ubf+ d]t 56 lbPsf] 5
284 cfly+s P]g )amp dNo clej=l4 s dx sf] bkmf ) tyf f]xL P]gsf] eGf dxn DaGwL
bkmf sf] pkbkmf [ [cf df fo+ zlQmaf6 ljBt pTkfbg ug]+ pks0f ltgsf kf6+khf+ f]nf
kmf]6f]ef]lN6s 6ojn Jof6||L nufotsf fdfgdf jslNks phf+ k|j4+g s]Gb|sf] lkmfLdf k|ltzt
eGf dxn tyf dNo clej=l4 s k 56 lbg] Jojyf x]sf] 5 ljleGg eGf sfof+noxaf6
f]nf kmf]6f]ef]lN6s 6ojn Jof6|L nufotsf fdfgx k7fL ePsf]df cfly+s P]gsf] k|fjwfg adf]lhd
utjif+ - sf]8 nfv fhj 56 ePs]fdf o jif+ $ sf]8 $amp nfv amp xhf [$$-
$) k|ltzt a=lWb eO amp(sf]8 ^nfv ampxhf fhj 56 ePsf] 5 Pp6 k7fLstf+n] eGf
dxn dNo clej=l4 s lt] jf gltlsg 56df 6ojn Jof6 laquoL cfoft ug]+ u]sf] 6ojn
Jof6Lx f]nfdf dfq geO+ OGe6+df d]t k|of]u eO+x]sf] cjyf 5 hn] ubf+ fo+ phf+nfO+
k|f]Tfxg ug+ lbPsf] 56sf] bkof]u DaGwdf olsg xg s]g eGf tyf dNo clej=l4 s
56df k7fL ePsf tL Jof6laquoLx sg k|of]hgdf k|of]u ePsf] 5 eGg] DaGwdf DalGwt lgsfoaf6
cgudg d]t ePs]f 5g
45
285 cfly+s P]g )amp sf] Jojyf cgk jLs=lt k|fKt lghL jf fdbflos cktfn _yfxn] k7fL
ug]+ PDjn]G zj jfxgdf eGf 56 lbg] Jojyf 5 pQm Jojyf cgk jfL fwg k7fL
uL ut jif+ - sf]8 $ nfv xhf fhj 56 ePs]fdf o jif+ $ sf]8 nfv (
xhf [^-^ k|ltzt a=lWb eO (sf]8 ampnfv xhf fhj 56 ePsf] 5 otf] 56
ljwfdf k7fL ePsf jfL fwgdf cfhf lkm6 ulPsf] xgkg]+ rfnssf] k5f8L ktL sg klg
L6 fVg gkfpg] cGo k|of]hgdf k|of]u ug+ gkfOg] nufot PDjn]Gdf 6f9af6 b]lvg] uL 7nf 7nf
cIfdf g]kfn sfaf6 fhj 56 ljwf k|fKt eGg] klg n]lvPsf] xgkg]+ Jojyf 5 o uL
ljfdL cf]f kf nufotdf ]jf k|bfg u] jfkt lng] ef8f b jfYo tyf hg_Vof dGqfnon]
tf]s] adf]lhd xg] Jojyf 5 t oyfy+df otf jfL fwgdf g]kfn sfaf6 fhj 56 ljwf
k|fKt eGg] klg gn]lvPsf] ] ]jf zNs dGqfnon] tf]s] adf]lhd cn ug]+ u]sf] 5g sltko otf
jfL fwgdf L6 d]t fv]sf] cjyf 5 56 ljwfdf k7fL ulPsf PDjn]G tyf zjjfxg
DjGwdf pko+Qm Jojyf klkfngfsf] cgudg ulPsf] 5g
286 dNo clea=l4 s P]g ) sf] cgrL cGtu+t dx df ck|efljt jf cw+ lgld+tksf jf
wnf] ksf g gsf uuxgfdf dNo clea=lWb s 56 xg] Jojyf 5 o ljwf cGtu+t
utjif+ - cj+ ($ sf]8 ) nfv amp( xhf fhj 56 ePsf]df o jif+ amp sf]8 $( nfv
xhf [29-51 k|ltzt a=lWb eO+ cj+ sf]8 ( nfv xhf fhj 56 ePsf] 5
otf ljnflztfsf dfgdf d]t fhj 56 lbg pkoQm b]lvPsf] 5g
287 ojif lzifsdf ut jif cj $ sf]8 ^^ nfv xhf fhj 56 ePsf]df o jif
cj ^ sf]8 ( nfv ( xhf -$=amp_ sdL eO ^ cj ( sf]8 ^ nfv $ xhf
fhj 56 ePsf] 5 oL fhj 56df sdL ePsf] dWo] cTofjZos tyf pBf]u tyf Iff lgsfo
+u DjlGwt 56df jfx]s cGo 56 tkm gLltut kgfjnf]sg ugkb5
288 cfly+s P]g )amp df bfgf pBf]un] k7fL ug]+ ds e6dfsf] lkgf nufotsf dfnjtdf eGf
tyf dNo clej=l4 s 56 lbg] Jojyf x]sf] 5 hcgf ut jif+ -$ cj+ ^ sf]8 ) nfv
) xhf fhj 56 ePsf]df o jif+ ) sf]8 nfv )amp xhf [)-) k|ltzt sdL eO+
-$ cj+ $ sf]8 ^ nfv ( xhf fhj 56 ePsf] 5 oL fhj 56df sdL ePtf klg
cfoft ePsf tL dfnjtx kzk_IfLsf] bfgf jgfpg] k|of]hgdf g pkof]u ePsf] cfZjt xg] cjyf
5g
289 jb]lzs xfotfdf ~rfng xg] cfof]hgfdf lgdf+0f sfo+ k|of]hgsf nflu Demftfdf Jojyf eP
adf]lhd cfoft ug]+ lgdf+0f fdu|Ldf g]kfn sfsf] lg0f+oaf6 eGf dxn s zNs 56 lbg]
Jojyf 5 cfof]hgfsf] dfi6 lni6 jLs=t xg] dfi6 lni6df dfj]z ePsf fdu|L sltko
cfof]hgfdf k6s] kdf sltkodf Psdi7 jLs=lt lnP ljleGg eGf gfsfaf6 cfoft ug]+ u]sf]
5 o Jojyf cgk 56 lbPsf] sf0f fhjdf utjif+ - cj+ ^ sf]8 nfv xhf 56
ePsf]df o jif+ ( sf]8 $$ nfv amp xhf [- k|ltzt sdL eO+ -^ sf]8 ^)
nfv amp$ xhf fhj 56 ePsf] 5 otf ljwfdf cfoft xg] fdu|Ldf nfUg] fhj 56 sdsf]
clen]v fVg] fhj 56 lbPsf] sd cfof]hgfsf] nufgLdf dfj]z ug]+ u]sf] 5g 56df cfofltt
fdfg DjlGwt cfof]hgfdf g pkof]u ePsf] lgZrttf ug]+ k|0ffnL gx_bf bkof]usf] cjyf olsg
xg s]g ab]lzs cfof]hgfdf 56 lbg] DjGwdf klg sg cfof]hgfdf dfi6 lni6df fv] a
dfnjtdf eGf cGtzNs dNo clej=l4 s 56 lbPsf] sgdf eGf dxn dfq 56 lbg] sgdf
k|of]u xg] dfnjt dWo] cf_lzs kldf0fdf dfq 56 lbg] u]sf]n] jb]lzs cfof]hgfdf dfi6 lni6
to ug]+ fhj 56 lbg] DjGwdf ki6 gLlt lgwf+0f ug+kb+5
2810 cfly+s P]g )amp df Jojyf eP adf]lhd Pn-lk-hL- Uof_df utjif+ - cj+ $ sf]8 nfv
xhf fhj 56 ePsf]df o jif+ cj+ amp sf]8^^ nfv $amp xhf [$-amp k|ltzt sdL
eO+ - cj+$) sf]8 nfv ^^ xhf fhj 56 ePsf] 5 Pn-kL-hL Uofsf] pkof]u zxL
If]qdf sf]7f tftf] jgfpg kfgL ttfpg vfgf tof ug]+ cflb k|of]hgsf nflu xf]6n nufotsf
cfBf]lus Pj_ Jofkfls k|lti7fgn] vkt ul x]sf] cjyf 5 hn] 56sf] sffTds k|efj k]sf]
lylt lglZrt 5g
2811 g]kfn sf_u ePsf] Demftf jf g]kfn sfsf] lg0f+osf] clwgdf xL cfof]hgfdf DjlGwt
lgdf+0f JojfoLsf] gfddf k7fL ePsf] jfL 9jfgL fwg lgdf+0f pks0f oGqx nufotsf
46
dfnjt d]t cf_lzs eGf dxn lnO+ jf dxn jfktsf] j_s Uof]]06L lnO+ cyfoL k7fL ug+
lbg] Jojyf cfly+s P]g )amp df pNn]v ePsf] 5 laleGg cfof]hgf ~rfng ug+ ljleGg
eGfaf6 eGf dxn cGtzNs dNo clej=l4 s 56df ld]06 lSns_ cfoft ubf+ utjif+
- sf]8 nfv ^ xhf fhj 56 ePsf]df o jif+ $ sf]8 $$ nfv xhf [amp^-
) k|ltzt sdL eO+ amp sf]8 ^( nfv ^) xhf fhj 56 ePsf]n] 56df k7fL ePsf dfgsf]
f]xL cfof]hgf k|of]hgdf pkof]u ePsf] lglZrt ug]+ cfwf x]sf] 5g
2812 cflys P]g )amp adf]lhd fkm6f 56 xg] dfnjtx fs dnsdf pTkfbg eO f]xL dns jf6
pTklQsf] k|df0fkq lxt k7fL ePdf cf+zLs dxzn 56 xg] Jojyf 5 f] Jojyf adf]lhd ljleGg
eGf sfofnojf6 of] jif cj ^ sf]8 ^$ nfv fhj 56 ePsf] 5 fs If]qsf dnslar
ePsf] fkm6f Ddmftfsf] k|fjwfgjf6 dnsn] nfelng Jofkf k|ltkwfTds Ifdtf clej[l4 ug
cfjZos 5 sfn] o k|sfsf] 56sf] sf0f jb]zL pBf]udf kg] k|efjsf] dNofsg xfnDd
gu]sf]n] fkm6f 56sf fdfg cfoft lgof+t DjGwdf ljt[t cWoog uL dnssf] lxt +If0f ug
fˆ6f DjGwL a7sdf kxn ugkb5
29 ljz]if fhj 56 M ljz]if P]g lgod jf lrt cfb]zdf fhj 56 lbg] DjGwdf ePsf] Jojyfsf]
cwLgdf xL Totf] 56 ljwf k|fKt ug] lgsfon] cfˆgf] yfkgf px]Zo cgk lgwf0f u]sf] jflifs
nIo gofF sfoqmd sfoGjog ug cfjZos kldf0f dNo Ddsf nflu 56 ljwf dfu u]df
DjlGwt ljefujf6 56 ljwf pknAw ufpg] gofF aGg] P]g lgoddf fhj 56 ljwf lbg]
k|fjwfg fVg kj DjlGwt lgsfon] cy dGqfnosf] xdlt lng clgjfo Jojyf u]sf] 5
n]vfklIf0f cjlwdf o Jojyf cGtut ljefudividedGqfnojf6 k|bfg ePsf] fhj 56 ljwfsf]
ljj0f tyf clen]v o dGqfnodf gxgfsf fy f] DjGwdf cgudg d]t ePsf] 5g k|Tofof]lht
clwsf cGtut fhj 56 DjGwdf k|efjsfL cgudg clen]v Jojlyt ugkb5
30 lcentklIfo jf jxklIfo fhj 56 M cy dGqfno jf cy dGqfnosf] xdltdf cGo lgsfon] ldqfi6laquo
jf bft[+yf jf c+Gtfli6laquoo u sfL +yf +u u]sf] laringklIfo jf jxklIfo C0fdividecgbfg xfotf
Demftf cgf +rfng xg] cfof]hgfsf nflu kldf0ffTds ljj0f -BOQ_dividedf6 ln6 vlb
cfoft rL -Procurement Import Plan) cgfsf] lgdf0f fdfu|L d]zLgL cfhf kf6khf cfbL
k7fL ePsf] cjyfdf +Demftfsf] k|fjwfg adf]lhd 56 ljwf pknAw ufpg] Jojyf x]sf] 5
oL Demftfsf] df6 ln6df ePsf fdfu|L cfoftdf fhj 56 lbPsf] sdsf] clen]v gxgfsf]
fy df6 ln6 adf]lhd fdfg k7fL eP gePsf] k7fL ePsf] fdfg DjlGwt sfodf k|of]u
eP gePsf] DjGwdf cgudg ug] k|efjsfL +oGq gx]af6 tf]lsPsf] 56 ljwf tf]lsPsf] zt
cgf bkof]u ePsf] lglZrt xg] cfwf gx]sf]n] o If]qdf k|efjsfL cgudg ug +oGqsf]
Jojyf ugkb5
31 fdflhs ]jf 56 M fdflhs ]jf I]fq tkm -lzIff jfYo vfg]kfgL cGwf ckfEuml cxfo
afnjflnsf wflds f+s[lts bjL k|sf]k tyf cGo cxfo dbfosf] lxt_ sf nflu sg bft[
+yf jf ldq fi6laquo jf JolQm jf6 k|fKt xg] cgbfg fdfu|Ldf tf]lsPsf] 56 ljwf pknAw ufpg]
sfoljwL kf ePsf] cjyfdf Totf fdfu|L DjlGwt lgsfosf] p2|]Zo +u DjlGwt ePdf cy
dGqfnon] cflys P]gsf] bkmf adf]lhd eGf dxn tyf cGo s bt zNs cflb k0f jf
cfzLs kdf 56 lbg Sg] Jojyf 5 n]vfkLIf0fsf nflu pknAw ePsf] ljj0fdf ojif ^(
+3 +yfnfO k7fL ug] fdfu|Ldf fhj 56 lbPsf]df jftljs k7fL fhj 56 sdsf]
cgudg uL clen]v fv]sf] 5g fdflhs +yfn] fhj 56df fdfg k7fL ubf tf]lsPsf]
sfoljlw kf ePsf] p2]Zo cgksf] fdfg tf]lsPsf] kldf0fdf k7fL e nlIft sfodf k|of]u ePsf]
lglZrt ug cfjZos Jojyf ugkb5
32 P]gadf]lhd 56 M cflys P]g )amp sf] cgrL sf] bkmf $-_ df eGf dxn k0f 56 xg]
bkmf $-_ df eGf dxn k|ltzt nfUg] bkmf $-_ df eGf dxn cf+zLs 56 xg]
Jojyf 5 eg] f]xL P]gsf] bkmf df g]kfn sfsf] DjlGwt lgsfosf] lkmfldf -_ eGf
dxn k0f 56 xg] -_ eGf dxn k|ltzt nfUg] -_ eGf dxn cf+lzs 56 xg] jtsf]
Jojyf ulPsf] 5 oL DjlGwt lgsfosf] lzkmflzdf eGf sfofnojf6 pkf]Qmfgf eGf
56 lbg] Jojyf cGtut DjlGwt lgsfodf DjlGwt eGf sfofnodf f] sf] clen]v cBfjlws
xgkg]df f] u]sf] 5g xfn k|rngdf x]sf] eGf ljefusf] cflzs8f k|0ffnLdf nfUg kg] s sf]
b nufPsf] ssf] b -56 cgf_ ki6 xg] f] cgf cn u]s]f fhj dfq f] k|0ffnLn]
b]vfpg] ePtfklg lw fhj 56 sd u0fgf uL jif eLdf sg zLifsdf s] slt fhj 56 eof]
47
f] sf] k|ltj]bg u]sf] 5g cflzs8f k|0ffnLdf 56df k7fL ug] k7fL stf fdfgsf] ljj0f
kldf0f sff]jf dNo fhj 56 sd ki6 vNg] uL wf ugkg] xfn f] cflzs8f k|0ffnL
eGf ljefusf] k|ToIf lgufgLdf x]tf klg f] sf] cgudg s]Gb|Lo clen]vsf nflu cy dGqfnodf
d]t ln+ssf] Jojyf ugkb5 o DjGwdf fhj 56 DaGwL sfo ljlwsf] kfngf ˆ6j]osf]
+rfng Pj+ clen]vfIacuteg htf Jojyfsf] k|of]usf fy cfufdL lbgdf yk gLltut ki6tf sfod
ub Jojlyt ulg] hfgsfL k|fKt ePsf] 5
33 fhj 56sf] kfblztf M cflys P]g )amp sf] bkmf -_ df k|rlnt sfggdf hgs sf
n]lvPsf] ePtf klg g]kfn sfn] cfjZostfgf of] P]g cGo sfgg adf]lhd nufOPsf bt
zNs dxn ssf] b 36fpg j9fpg jf Totf] bt zNs dxzn s c+fzLs k0f kdf
56 lbg Sg] Jojyf x]sf] Totf] b 36fOPsf] a9fOPsf] jf 56 lbOPsf] rgf g]kfn fhkqdf
k|sfzg ugkg] Jojyf 5 n]vfkLIf0f nflu gdgf 5gf]6 uL kLIf0f ulPsf fhj 56 DjGwL
ljleGg kmfOndf fhj 56 lbPsf] fjhlgs rgf lg0fo ePsf] ldltn] plrt dodf fhkqdf
k|sfzg ugkg]df k|sfzgsf nflu ^ k7fLsf] ljnDj uL db|0f ljefunfO fhkqdf k|sfzgsf nflu
kqfrf u]sf] k7fLsf] fhkqdf rgf k|sfzg g gu]sf] tyf db|0f ljefujf6 f] rgf
fhkqdf k|sfzg ePsf] fhkq kmfOndf dfj] gePjf6 fhj 56df kfblztf hjfkmb]lxtf
sfod ePsf] lglZrt xg] cfwf b]lvPsf] 5g fhj 56sf] lg0fo oyflz3| dodf fhkqdf
k|sfzg uL f] sf] clen]v DjlGwt kmfOndf xg] Jojyf ugkg] DjGwdf fhj 56sf] rgf
fhkqdf k|sfg ul kfblztf hjfkm b]lxtf sfod ug] sfo k|efjsfL agfOg k|lt lqmof k|fKt
ePsf] 5 34 fj+hlgs _yfg lgb]+zg af]8+ M fj+hlgs yfg lgb]+zg jf]8+ [u7g tyf sfo+ ~rfng cfb]z
)^ df lghLs0f es]sf _yfgxsf] lghLs0f kZrftsf] k|efj dNof_sg nufotsf ljljw
Jojyf x]sf 5g u7g cfb]z adf]lhd lghLs0f es]sf _yfgsf] k|efj dNof +sg nufot
lghLs0fsf zt+sf] kfngf sd cnL JolQm tyf _yfnfO+ sfjfxL DjlGw sfo+ Dkfbg u]sf]
5g af]8+sf] u7g cfb]zAff tf]lsPsf] sfo+ Dkfbg gx_bf lghLs0f kZrftsf] sfL jf_sL
jSoftf cn gxg] o jif+ vr+ ePsf] -)$$(Y d]t xfnDdsf] vr+sf] pkfb]otf gxg]
lylt b]lvPsf]n] af]8+af6 u7g cfb]z adf]lhd tf]lsPsf] sfo+ Dkfbg ug+kg]+ Joxf]f cfNofPsf]df
lylt oyfjt x]sf] 5 fy fj+hlgs _yfg lgb]+zg af]8+ [u7g tyf sfo+ _rfng cfb]z )^
sf] bkmf adf]lhd cWoIf nufot box af]8+sf] k0f+sflng kbflwsfL xg] cWoIf tyf boxsf]
kflgtlds ljwf tyf cGo Jojyf g]kfn sfn] do dodf tf]s] adf]lhd xg] pNn]v ePsf]df
g]kfn sf dGqLklifbn] )^( df tf]s] cgf cWoIf $ boxsf] kflgtlds
-amp$^))Y af]8+sf cWoIfnfO rf8af8 vr+jfkt uf]Zjf efr g_ ^ ldlt )amp df
cfly+s aif+ )^^( b]lv )amp)amp Ddsf] k|lt aif+ Ps dlxgfsf] tnj afa xg] ))))-
cfly+s jif+ )amp)amp sf] ))))-d]t hDdf $)))))- etmfgL vr+ n]v]sf] 5 pkf]Qm
cgfsf] kflgtlds tyf ljwf DjGwL P]gdf dfj]z u]dfq vr+ n]Vg] tk+m DjlGwt tfns
lgsfosf] Wofg hfgkb+5
dxfn]vf lgoGqs sfofno
1 k_lhut vr+sf] lylt M fj+hlgs vlb lgodfjnL )^$ sf] lgod )[ cgf jflif+s ah]6 sfo+qmd
sfof+Gjog tflnsf agfO+ f]lx cgk tf]lsPsf] dodf sfo+qmd _rfng ug+kg]+df sfof+non] klhut
vr+ t]gtf] rfdflsdf amp^- k|ltzt cfiff9 dlxgfdf ( k|ltzt vr+ u]sf] 5 sfof+non] lgodfgf
tf]lsPsf] dod sfo+DkGg uL aiff+Gtdf xg] vr+nfO+ lgoGq0f ug+kb+5
2 lhGL Jojyfkg M cfly+s sfo+ljlw lgodfjnL )^$ sf] )[ adf]lhd lhGL lgLIf0f k|ltj]bgsf]
sfof+Gjog ug+kg]+df f] cjyf gx]sf]n] sfof+Gjog ug+kb+5
3 s ljhs M dNo clej=l4 s P]g ) sf] bkmf $[ cgf lnln]jf gDa lxtsf] s hfL
ug+kg]+ pNn]v ePsf]df sfof+non] bO+ cfklt+stf+n] lnln]jf gDa ldlt pNn]v gePsf] s
ljhsnfO+ eQmfgL vr+ n]v]sf]n] pQm s dfof]hg u]sf] k|df0f k]z ug+kg]+ cGoyf - 87685Y cn
ug+kb+5
4 botf zNsM sfof+non] cGt+fli6laquoo _3 _yfnfO+ k|To]s jif+ eQmfgL ug+kg]+ sd olsg uL
sfo+qmd ljs=t ufpgkg]+ f]lx cgk vr+ n]Vgkg]+df ljleGg cGt+fli6 laquoo _3 yfsf] botf
zNs eQmfgLsf] nflu ca+ $ sf]8 ah]6 ljlgof]hg ePsf]df sf]8 nfv xhf
48
[-)$ k|ltzt dfq vr+ ePsf]n] clgjfo+ gljs0f ufpg kg]+ cGtfli6 o _yfxsf] d]t
gljs0f ePsf] lglZrt xg] cfwf gx]sf] Pj_ cGt+fli6 laquoo _3 _yfnfO+ aemfpgkg]+ aemfPsf]
botf zNssf] clen]v tof d]t u]sf] 5g sfof+non] sfo+qmd ljs=t u] vr+ n]Vg] Jojyf
ug+kb+5
5 k]ZsL af_sL M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod ) adf]lhd sfof+non] sd+rfLnfO+
sfo+qmd _rfng ug+ k]ZsL lbPsf]df cfly+s jif+sf] cGToDd km5of+6 gePsfn] km5of+6 ug+kg]+
369815- l3| km5|of6 xgkb+5
6 fhj M dxfn]vf lgoGqs sfof+non] k]z u]sf] s]Gb|Lo lxfjdf gt]tf cgf -$ va+ cj+
sf]8 ( nfv fhj bflvnf b]lvG5 eg] j_s cgf -$ vj+ cj+ sf]8 ( nfv bflvnf
b]lvG5 oL j_s bflvnf al9 b]lvPsf] - sf]8 ) nfv dfs]jfLdf dfj]z xg af_sL
b]vfPsf]df cf-j-)ampamp sf] fhjsf] s]lGb|o cfly+s ljj0f df gub dfHbft af_sL -^ sf]8 amp(
nfv ( xhf b]vfPsf]df o jif+ -^^ sf]8 ) nfv ) xhf bflvnf b]vfO+ al9 -( nfv
xhf bflvnf b]lvPsf]n] s]lGb|o cfly+s ljj0fdf b]vfPsf] lxfj oyf+yks b]lvPsf] 5g fy fhjsf]
j_s dfHbft ljZn]if0f ubf+ s]xLdf lzif+sut j9L bflvnf s]xLdf 36L bflvnf b]lvPsf]n] sfof+non]
b]vfPsf] lzif+sut fhj cfDbfgLsf] oyf+y cjyf bzf+pbg fhj sd DjlGwt lzif+sdf bflvnf
ul f] adf]lhd cfly+s ljj0f tof ug+kb+5
7 l~rt sf]if lxfa M sfof+noaf6 k|tt )ampamp sf] _lrtsf]ifsf] lxfadf cfGtls C0f ut jif+
-$ ca+ ^ sf]8 amp^ nfv lnPsf]df of] jif+ )^ k|ltztn] j=l4 eO+ -amp ca+ sf]8
nfv x]sf] 5 jb]lzs C0f cgbfg ut jif+eGbf qmdzM $- - k|ltztn] a9]sf] 5
C0f nufgL lkmtf+ ut aif+sf] tngfdf amp k|ltztn] a9]sf] 5 o DaGwdf b]lvPsf yk Joxf]f
lgDgfgf 5g M
71 k|rlnt P]g sfggsf] Jojyf cgk sfL n]vf gub cfwfdf n]vfsg ulg] Jojyf 5 ut
jif+Dd sfsf] dfHbft -amp ca+ ^( sf]8 $$ nfv C0ffTds ePsf]df of] jif+ -^ ca+ $
sf]8 amp nfv art xg uO+ - ca+ ^ sf]8 amp nfv C0ffTds dfHbft x]sf] 5 gubdf
cfwflt k|0ffnL cjnDag uL tof u]sf] ljQLo ljj0fdf C0ffTds dfHbft b]lv _bf ljQLo ljj0fn]
oyfy+tf lrq0f gu]sf]n] lxfa ldnfg ug+kb+5
72 fli6laquoo kglg+df+0f k|flws0fnfO+ ljlgof]lht uLPsf] ah]6 dWo] vr+ xg gs]sf] sd ca+ ^
sf]8 ah]6 pklzif+s g_- ^))divide$ af6 dxfn]vf lgoGqs sfof+no cGtu+t vf]lnPsf] v
dxsf] kglgdf+0f sf]if vftfdf jif+sf] cGTodf sd f]sf] cfly+s kg4f sf]ifdf ca+
6laquofGkm u]sf] 5 pQm sd oyfy+ vr+ geO+ vftf 6 fGkmdfq ePsfn] sf]ifsf] vr+ clej=l4
ePsf] 5
73 l~rt sf]ifsf] cfly+s ljj0fdf afxo C0fcGt+ut gub k|fKt - $ ca+ ( sf]8 ^ nfv zf]wegf+
k|fKt -$ ca+ sf]8 nfv f]em eQmfgL [k|ToIf C0f - ca+ ^amp sf]8 ( nfvd]t
-amp ca+ $ sf]8 ^amp nfv cfDbfgL b]vfPsf] 5 g]kfn fi6 asn] k|tt u]sf] s]Gb|Lo 6 ]hL
lxfadf jb]lzs C0f k|fKtL -( ca+ ampamp sf]8 nfv b]vfPsf]n] sfof+non] k|tt u]sf] l~rt
sf]ifsf] cfly+s ljj0f g]kfn fi6 asn] k|tt u]sf] s]Gb|Lo 6 ]hL lxfadf jb]lzs C0f k|flKt
- ca+ $ sf]8 ^( nfv kms kgf+sf] sf0f olsg uL lxfa ldnfg ug+kb+5
74 l~rt sf]ifsf] cfly+s ljj0fdf jb]lzs cgbfgcGtu+t gub k|fKt - ca+ ( sf]8 $ nfv
zf]wegf+ k|fKt - ca+ ^ sf]8 nfv f]em eQmfgL [k|ToIf cgbfg -amp ca+ sf]8 amp)
nfv jtut xfotf - ca+ $ sf]8 $ nfvd]t -$ ca+ $ sf]8 nfv cfDbfgL
b]vfPsf] 5 ot g]kfn fi6 asn] of] jif+ -( ca+ amp sf]8 nfv cgbfg k|fKt ePsf] b]vfPsf]
5 oL l~rt sf]ifn] b]vfPsf] [k|ToIf cgbfg jtut xfotf afx]s g]kfn fi6 assf]
cgbfg k|flKt lxfasf] -amp ca+ ) sf]8 ^ nfv kms b]lvPsf]n] lxfa ldnfg ug+kb+5
75 dxfn]vf lgoGqs sfof+non] l~rt sf]ifsf] lxfasf] 9f _rf tof uL dxfn]vfkLIfssf] sfof+noaf6
jLs=t ufPsf] 5g fy pQm lxfadf plNnlvt sd sndx k|dfl0ft ug]+ cgrL
f]adf]lhdsf xfos vftfxd]t cBfjlws x]sf] 5g sfof+non] k|rlnt P]g lgod Pj_ cn
49
cEofnfO+ cfwf lnO+ l~rt sf]ifsf] 9f _rf tof uL dxfn]vfkLIfssf] sfof+noaf6 jLs=t
ufpgkb+5
76 _lrt sf]ifsf] cfly+s ljj0fdf jb]lzs C0f k|fKtL -amp ca+ $ sf]8 ^amp nfv b]vfPsf]df C0f
zfvfn] tof kf]sf] g]kfn sfsf] C0f bfloTjsf] jflif+s ljj0f )ampdivideamp cgf ab]lzs C0f
k|fKtL -$ ca+ ampamp sf]8 $) nfv C0f n]vf_sg u]sf]n] bO+ ljj0f jLr - ^ ca+ $ sf]8
amp nfv kms k]sf] 5
77 _lrt sf]ifsf] cfly+s ljj0fdf g]kfn sfn] - amp ca+ sf]8 nfv cfGtls C0f
b]vfPsf]df C0f zfvfn] tof kf]sf] g]kfn sfsf] C0f bfloTjsf] jflif+s ljj0f )ampdivideamp
cgf -amp ca+ ampamp sf]8 $ nfv C0f n]vf_sg u]sf]n] bO+ ljj0f jLr - sf]8 ^$ nfv
kms k]sf] 5
78 cgbfg f]wegf+tkm+ f]wegf+ zfvfn] cf-j- ampamp df hDdf zf]wegf+ k|fKt - ca+ amp sf]8
nfv b]vfPsf]df _lrtsf]if lxfjdf - ca+ ^ sf]8 nfv cfDbfgL b]vfPsf]n] bO+ ljj0f
jLr -$ ca+ $ sf]8 amp nfv kms k]sf] 5 C0f f]wegf+ tkm+ f]wegf+ zfvfn] -$ ca+
^ sf]8 $ nfv cfDbfgL b]vfPsf]df _lrtsf]if lxfjdf -$ ca+ sf]8 nfv cfDbfgL
b]vfPsf]n] bO+ ljj0f jLr -) sf]8 ^ nfv kms k]sf] 5
8 zf]wegf+ vr+ M o jif+sf] vr+ Joxf]g]+ gtf]tdWo] jb]lzs cgbfg zf]wegf+af6 - amp ca+ sf]8
nfv jb]lzs C0f zf]wegf+af6 -) ca+ sf]8 nfv vr+ Joxf]lg] pNn]v ePsf]df
jb]lzs cgbfg zf]wegf+tkm+ - ca+ sf]8 nfv jb]lzs C0f zf]wegf+tkm+ -) ca+ amp
sf]8 () nfv vr+ ePsf] 5 ah]6 aQmJodf cgdfg ulPsf] sdsf] tngfdf o jif+sf] vr+
jb]lzs cgbfgtkm+ ^^-(^ k|ltzt jb]lzs C0ftkm+ ^^-amp k|ltzt xL du|df ^^-amp) k|ltzt
dfq pkof]u ePsf] 5
9 zf]wegf+ xg af_sL M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod amp sf] pk lgod $ dxfn]vf
lgoGqs sfof+non] zf]wegf+ xg] uL ePsf] lgsff vr+ DalGwt sfof+no cfof]hgfaf6 zf]wegf+
dfu ePsf] bft=kIfaf6 zf]wegf+ k|fKt ePsf] zf]wegf+ k|fKt xg af _sLsf] clen]v fvL cgudg
uL rf _8f] zf]wegf+ ug+kg]+ Jojyf 5 cfly+s jif+ )ampamp sf] cGtDddf - $ cj+ sf]8
amp nfv xhf C0f cgbfg cj+ sf]8 amp^ nfv ^^ xhf uL -^ ca+
sf]8 $ nfv $ xhf zf]wegf+ lng af _sL 5 f]wegf+ lng jf_sL sd ut jif+ -( ca+ (
sf]8 ( nfv amp xhf x]sf]df o jif+ utjif+sf] tngfdf -$ k|ltztn] a9L b]lvPsf] 5
10 cgbfg zf]wegf+ Mut jif+Dd cgbfgtkm+ zf]wegf+ lng - ca+ sf]8 nfv af_sL x]sf]df o
jif+ zf]wegf+ k|fKt ug]+ uL vr+ ePsf] - ca+ sf]8 nfvd]t hDdf zf]wegf+ xgkg]+ - $^
ca+ amp sf]8 nfvdWo] of] jif+ - ca+ amp sf]8 nfv k|fKt eO+ jiff+Gtdf - ca+ ^
sf]8 nfv af_sL x]sf] 5 ut jif+sf] tngfdf zf]wegf+ xg af_sL cgbfg ^-^ k|ltztn]
a9]sf] 5 o DaGwdf b]lvPsf cGo Joxf]f lgDgfgf 5g
101 cgbfgtkm+ f]wegf+ xg af _sL sd a9L x]sf dGqfnodividesfof+no [lzIff _3Lo dfldnf tyf
yflgo lasf slif lasf dGqfno jfYo tyf hg+Vvf k|wfgdlGq tyf dlGqklifbsf] sfof+no
sf] ( sf]8 nfv xhf b]lvPaf6 zf]wegf+ lng af_sL cgbfg sdsf] $-(amp k|ltzt
x]sf] 5 dodf zf]wegf+ lng lng gSbf g]kfn sfsf] gtf]tdf Jooef a9g] x_bf dod
zf]wegf+ k|fKt ug+kb+5
102 sn zf]wegf+ xg af_sL sd dWo] gfd gvn]sf] cfof]hgfsf] -$ sf]8 ) nfv ( xhf C0ffTds
x]sf] 5 ut cf-j-df gfd gvn]sf] cfof]hgfsf] zf]wegf+ xg af_sL $ sf]8 nfv ^^ xhf
C0ffTds x]sf]df o jif+ ^ nfv xhf zf]wegf+ k|fKt ePsf] 5 oL gfd gvn]sf] cfof]hgfsf]
gfddf d]t zf]wegf+ k|fKt ePsf] b]lvPsfn] f] DaGwdf 5fgljg uL lxfa olsg ug+kb+5
103 sfof+noaf6 k] ePsf] ljj0fdf ljleGg of]hgfxdf zf]wegf+ xg affsL - ca+ ^ sf]8
nfv C0ffTds b]lvPsf]df sf0f vnfPsf] 5g aGb eOs]sf cfof]hgfsf] d]t C0ffTds
lxfa x_bf sn zf]wegf+ xg af_sL sd 36g uO+ af_sL sdsf] oyfy+ lxfa k|tt xg Sbg
11 C0f zf]wegf+ M ut ljut jif+ jb]lzs C0f zf]wegf+ xg] uL vr+ ePsf] - ca+ ^amp sf]8 ( nfv
zf]wegf+ lngaf_sL x]sf]df of] jif+sf] vr+ -) ca+ amp sf]8 () nfv d]t zf]wegf+ xgkg]+ -
50
ca+ ( sf]8 nfv ePsf]df -$ ca+ ^ sf]8 $ nfv k|fKt ePsf] tyf sf]8 nfv
lxfa ldnfg uL jiff+Gtdf -$ ca+ sf]8 amp nfv af_sL b]lvPsf] 5 C0f zf]wegf+ af_sL
sd ut jif+eGbf ^- k|ltztn] a9]sf] 5 C0f zf]wegf+ a9L af_sL x]sf dGqfnoxdf cy+
dGqfnosf] - ca+ amp sf]8 amp nfv _3Lo dfldnf tyf yfgLo ljsf dGqfnosf] - ca+ ^amp
sf]8 nfv l_rfO+ dGqfnosf] ca+ sf]8 ^^ nfv x]sf] 5 lzIff dGqfnosf] ut cf-
j-df f]wegf+ xg af_sL sd - ca+ ) sf]8 $$ nfv C0ffTds ePsf]df o jif+ klg - ca+
( sf]8 amp$ nfv C0ffTds zf]wegf+ af_sL b]lvPsf] 5 zf]wegf+ af_sL sd dodf g lkmtf+ lng]
Jojyf ldnfpgkb+5
12 aGb cfof]hgfsf] f]wegf+ M ljleGg dGqfno fli6 laquoo of]hgf cfof]u cGtut+ _rfng ePsf
C0ftk+m ^ cgbfgtk+m $ cfof]hgf tyf sfo+s|ddf )ampamp Dd 51 sf]8 68 nfv 75 xhf
f]wegf+ lng af_sL ePsf]df tL cfof]hgf aGb eOs]sf]n] f]wegf+ k|fKt ug]+ tkm+ DjlGwt kIfsf]
Wofg hfgkb+5
13 z]o tyf C0f nufgL M )ampdivide)amp Dddf g]kfn sfn] ljleGg ( +yfxdf z]o tyf C0f
uL va ^) cj sf]8 amp nfv amp xhf nufgL ePsf] 5 hdWo] C0f tkm vj ca
sf]8 amp nfv xhf z]o tkm va ca ampamp sf]8 $ nfv ( xhf nufgL ePsf]
5 z]o tyf C0f nufgLsf jflifs k|ltj]bg )amp cgf C0f nufgLsf] clGtd dfHbft
vj ^ ca $ sf]8 ^ nfv xhf b]vfPsf]df sfofnoaf6 k]z u]sf] z]o tyf C0f nufgLsf
jflifs k|ltj]bg )amp df C0f nufgL vj () cj $ sf]8 nfv ( xhf lhDd]jfL
f]sf]n] al9 lhDd]jfL f]sf] sd =( cj )( sf]8 )^ nfv xhf Pj+ z]o nufgLsf]
clGtd dfHbft vj $ cj () sf]8 amp nfv ( xhf b]vfPsf]df o jif vj $ cj
sf]8 $( nfv xhf dfHbft b]vfPsf]df kms sd = sf]8 nfv xhf
DaGwdf lxfa olsg ugkb5
14 s]lGb|o wf6L M ut jif+sf] lhDd]jfL - ca+ sf]8 nfvdf of] jif+ - ca+ sf]8 $^
nfv yk eO+ hDdf -^ ca+ amp sf]8 ampamp nfvdf - ca+ amp sf]8 ) nfv bofxf - ca+
$ sf]8 ^ nfv lkmtf+ eO+ jiff+Gtdf - ca+ ^ sf]8 ^ nfv wf6L af_sL x]sf] 5 o
DaGwdf b]lvPsf cGo Joxf]f lgDgfgf 5gM
141 ut jif+sf] dfHbft - ca+ sf]8 ampamp nfv x]sf]df o jif+ - ca+ sf]8 nfv dfq
lhDd]jfL f]sf]n] 36L dfHbft f]s]f ) sf]8 $^ nfv 5fgljg uL lxfj olsg ug+kb+5
142 clGtd dfHbft sf]if tyf n]vf lgoGqs sfof+nosf] cfwfdf gt]tfcgf - ca+ ^ sf]8 ^ nfv
x]sf]df as 6]6d]G6 cgf -amp ca+ () sf]8 $) nfv eO+ - amp sf]8 $^ nfv dfHbft asdf
sd b]lvPsf] 5 asdf dfHbft 36L DaGwdf 5fglag uL bflvnf ug+kb+5
143 sfof+noaf6 k|fKt lhNnfut wf6Lsf] jflif+s ljj0f cgf j_s jfsL -amp ca+ () sf]8 $) nfv
xhf b]vfPsf]df g]kfn fi6laquo a+ssf] 6]6d]06 cgf a_s af_sL - cj+ sf]8 nfv (
xhf eO+ cfly+s ljj0fn] j_s cgf afsL b]vfPsf] wf6L sd eGbf g]kfn fi6laquo a_sn] -amp sf]8
nfv (amp xhf al9 tyf sfofnon] 36L dfHbft b]vfPsf] DaGwdf 5fgljg uL lxfa ldnfg
ug+kb+5
15 sfo+ ~rfng sf]if M dxfn]vf lgoGqs sfof+non] k] u]sf] )ampamp sf] sfo+~rfng sf]ifsf]
s]Gb|Lo cfly+s ljj0f cgf ut jif+sf] lhDd]jfL - ca+ sf]8 $ nfv of] jif+sf] cfo -
$ ca+ sf]8 ( nfvd]t hDdf cfo -amp ca+ sf]8 nfvdf -$ ca+ sf]8
^) nfv vr+ eO+ af_sL dfHbft - ca+ sf]8 amp x]s] 5 sfo+ ~rfng sf]if DaGwdf
b]lvPsf Joxf]f lgDgfgf 5gM
151 ut jif+sf] af_sL dfHbft - ca+ sf]8 $ nfv b]vfPsf]df of] jif+ - ca+ sf]8 $ nfv
lhDd]jfL fL - sf]8 ca+ amp( sf]8 ^ nfv 36L lhDd]jfL f]sf] DaGwdf 5fglag
ug+kb+5
152 sf7df8f lhNnfsf] ut jif+sf] dfHbft af_sL -( ca+ sf]8 $ nfv x]sf]df of] jif+ -amp ca+
sf]8 ^ nfv lhDd]jfL f]sf]n] - ca+ sf]8 nfv 36L lhDd]jfL f]s]f DaGwdf
5fglag uL oyfy+tf olsg ug+kb+5
51
153 sfo+~rfng sf]if cGtu+t o jif+ vY^ vftfsf] ljj0fdf c5fd sf7df8f_sf vftfdf -^
sf]8 nfv gfd gfd]zL gvn]sf] sd 5fglag uL l~rt sf]ifdf bflvnf ug+kb+5
154 sfo+~rfng sf]ifsf] lhNnfut cfoYJoo ljj0fdf sf]ifsf] gt]tfcgf af _sL dfHbft - ca+
sf]8 ) nfv b]lvPsf]df as dfHbft - ca+ amp( sf]8 nfv pNn]v u]sf]n] - ca+ $amp
sf]8 amp nfv a9L as dfHbft gt]tfdf cfDbfgL hgfO+ lxfa ldnfg ug+kb+5
155 sfo+~rfng sf]ifsf] lhNnfut cfoYJoo ljj0fdf sf7df8f lhNnf cGtu+t sfof+no gvnfO+ r]s
f6g af_sL pNn]v uL ) sf]8 $) nfv a_s dfHbft b]vfPsf]df sg sfof+nosf] s] k|of]hg
gvn]sf]n] pQm sd DaGwdf 5fgljg uL lxfa olsg ug+kb+5
156 sfof+noaf6 k|fKt sfo+~rfng sf]ifsf] lhNnfut cfo Joo ljj0f ljj0f cgf j_s jfsL - ca+
amp( sf]8 ^ nfv ^^ xhf b]vfPsf]df g]kfn fi6laquo a+ssf] 6]6d]06 cgf af_sL - cj+ amp sf]8
(amp nfv ^ xhf eO+ g]kfn fi6laquo a_sn] b]vfPsf] eGbf cfly+s ljj0f cgf j_s a_fsL - sf]8
^ nfv ) xhf al9 b]vfPsf] DaGwdf lxfa ldnfg ug+kb+5
157 o jif+ sfo+~rfng sf]ifsf] lhNnfut cfoYJoo ljj0fcgf sfsL lhNnfdf sf]ifsf] af _sL dfHbft
- sf]8 ^ nfv b]lvPsf]df as dfHbft -amp sf]8 ( nfv pNn]v u]sf]n] 36L as dfHbft
-$ sf]8 amp nfv DaGwdf 5fgljg uL lxfa olsg ug+kb+5
16 36L dfHbft M jb]lzs cgbfg v vftfsf] lhNnfut cfoYJoosf] ljj0f adf]lhd gt]tfcgf -
ca+ sf]8 ^ nfv af_sL ePsf]df as dfHbft - ca+ sf]8 amp nfv pNn]v u]sf]n] 36L
b]vfPsf as dfHbft -) sf]8 DaGwdf 5fgljg uL ldnfg ug+kb+5
17 vr+ Jojyfkg M jflifs jLs[t sfos|d adf]lhd rfdflsdf tf]lsPsf sfos|dx +rfng ug
jh]6 Aojyf eP dtfljs f]xL rfdflsdf sfos|d +rfng uL vr ugkg] Aojyf 5 ljut
jifsf] sn vrsf] cjyf x]bf cfiff9 dlxgfdf b]lv k|ltzt Dd ah]6 vr xg] cflys
jif dfKt xg af+sL amp lbgsf] dfq vr amp b]lv k|ltzt Dd ePsf] 5 ljut jifsf] k+lhut
vrsf] cjyf x]bf cfiff9 dlxgfdf b]lv k|ltzt Dd ah]6 vr xg] cflys jif dfKt xg
af+sL amp lbgsf] dfq vr ^ b]lv k|ltzt Dd ePsf] 5 fy fj+hlgs vr+ Jojyfkgdf
szntf clej=lA uL cfly+s cgzfg sfod ug]+ rfn vr+df lgoGq0f k _hLut vr+df j=l4 ug]+
gLlt sfn] lnPsf]df jif+sf] klh_ut vr+sf] cjyf x]bf+ )amp)amp )ampamp )ampamp df
qmdz - ^-amp )- k|ltzt dfq vr+ ePsf] 5 sn vr+df rfn vr+sf] c_z cft
^- k|ltzt k _hLut vr+sf] c_z amp- k|ltztdfq x]sf]n] kjf+wf Pj_ ljsf lgdf+0fdf ck]lIft
k|ult ug+ gs]sf] lylt 5
18 efvf gf3]sf] f_jf Jofh M g]kfn sfsf] nufgLaf6 k|fKt xg kg]+ efvf gf3]sf] f_jf Jofh [aSoftf
ut jif+ - amp) ca+ sf]8 $ nfv x]sf]df o jif+ -(^ k|ltzt j=l4 eO+ - va+ ca+ ^amp
sf]8 nfv ku]sf] 5 efvf gf3]s]f f _jf Aofh af_sL fVg]df vf]h ePsf laqmL tyf ef8fdf
uPsf cltTj dfKt ePsf lgliqmo _yfd]t x]sf 5g efvf gf3]sf] f _jf lkmtf+ tyf Jofh
cn ug]+ sfo+ xgkb+5
19 sfo+qmd ah]6 j]u vr+ M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod [ df vr+ jLs=t
ah]6leq DalGwt vr+ zLif+sdf k5+ eg] dfq lgsff vr+ ug+kg]+ pNn]v 5 cy dGqfnosf]
)ampamp sf] lg0fosf] cfwfdf ekL cfpg] fwf0f k|zfg lzifsaf6 g]kfn fi6laquo a+s dfkmt
cflys kg4f sf]if +rfng ug Jofh cgbfg kgshfsf nflu bO vftfdf sd hDdf ug]
p2]Zon] = cj lgsff lbPsf] 5 sfoqmd jLs[t gePsf] tyf ah]6 klg jLs[t gePsf] cjyfdf
ekL lzifsaf6 = cj vr n]lv sf]if v8f ug+ cflrTok0f gx]sf] tyf pQm sd xfn Dd klg
pkof]u gePsf] lyltdf wf ugkb5
20 ah]6eGbf a9L vr+ M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod [ df jLs=t ah]6leq
DalGwt vr+ zLif+sdf k5+ vr+ ug+ af_sL 5 eg] dfq vr+ ug+ lgsff lbgkg]+ pNn]v 5
ljleGg amp pklzif+saf6 vb jh]6 eGbf al9 amp sf]8 nfv xhf vr+ ePsf] 5 oL
vb ah]6 eGbf al9 vr+ b]lvgn] Psn sf]if vftf k|0ffnLn] d]t lgoGq0f ug+ s]sf] 5g
21 vrsf] cfsf a[l4 M cflys sfoljlw lgodfjnL )^$ sf] lgod df jiffGtdf vr geO jfsL
x]sf] sd lkm|h ugkg] Jojyf 5 cy dGqfnon] of] jif ah]6 lk|mh xg glbg] p2]Zon] amp ca
sf]8 nfv aifsf] clGtd lbgdf jf]8 sf]if k|flws0fdf 6|fGkm uL hDdf u]sf] t pkof]u
52
gePjf6 oyfydf vr dfGg lsg] cjyf 5g o k|sfsf] vraf6 ah]6 vrsf] cfsf ^=)
k|ltztn] a[l4 ePsf] 5 P]g tyf lgodfjnLdf ePsf] Jojyf k0fkfngf xg] uL lgsff tyf vr
n]Vgkb5
22 ljgLof]hgaf6 fhj cfDbfgL M ljleGg +yfnfO u]sf] C0f nufgLaf6 k|fKt xg] Jofh f]xL +yfsf]
cfGtls cfoaf6 ltgkb5 of] jif g]kfn sfnfO g]kfn ljBt k|flws0fn] aemfpg kg] Jofh
=) ca $) sf]8 dWo] g]kfn sfn] ldlt )amp( df lbPsf] C0f nufgL lgsffaf6 =$
ca amp sf]8 (^ nfv aemfPsf]n] o sff]jfjf6 g]kfn sfsf] vr tyf fhjsf] cfsf a9]sf]
5
23 gtf]tfGt M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod $) [s df ljs=t ah]6sf] sd Ps ah]6
pklzif+s gtf]t tyf vr+ lzif+saf6 csf]+ vr+ lzif+s gtf]t jf vr+ lzif+sdf sdfGt ug]+ clwsf
cy+ dGqfnosf] xg] Jojyf 5 of] jif+ dGqfnon] Ps gtf]tsf] sd csf]+ gtf]tdf kljt+g ubf+ jb]lzs
cgbfgnfO+ g]kfn sfsf] gubdf gtf]t kljt+g u]sf] sf0f g]kfn sfnfO+ k|fKt xgkg]+ -
sf]8 amp nfv xhf cgbfg k|fKt geO+ yk Jooef k]sf] 5
24 nufgL kms lzifs M cflys sfoljlw lgodfjnL )^$ sf] lgod sf] pk lgod df sd
jLs[t ah]6 leq DjlGwt vr lzifsdf k5 eg] vr+ ug lsg] Jojyf 5 sfofnon]
s]=eL= k|zf0f tyf cGo k|zf0f nfOg ljtf lzifsaf6 Ps a pBf]unfO =$ sf]8 nfv
Ps s]Gb|nfO =^) nfv Ps cfifwL lnld6]8nfO =) nfv C0f nufgL ug cy dGqfnosf] lg0fo
cgf lgsff lbPsf] 5 ljBt ljsf ljtfsf] nflu Jojyf ePsf] lzifsaf6 cGo k|of]hgdf
vr uL +yfgdf C0f nufgL ug ldNg] gb]lvPsf]n] jh]6 cgzfg sfod gxg] lylt x]sf] 5
25 dli6ut C0f M g]kfn sfsf] )ampamp Dd sn C0f bfloTj -^ vj+ amp ca+ amp sf]8 (
nfv x]sf] 5 hdWo] cfGtls C0f - va+ ( ca+ sf]8 ( nfv jb]lzs C0f - va+
ca+ amp^ sf]8 nfv x]sf] b]lvG5 TouL )ampamp sf] sn ufx+y pTkfbgsf] amp-(
k|ltzt sn C0f bfloTj x]sf] 5 hdf cfGtls C0f )-^ k|ltzt jb]lzs C0f amp-(
k|ltzt x]sf] 5 sn hg_Vof sf]8 nfv ^( xhfnfO+ cfwf dfGbf of] jif+Dddf k|ltJolQm
sn C0f bfloTj - xhf (Y x]sf] 5 k|ltJolQm C0f bfloTj ut jif+eGbf -(Yn]
a9g uPsf] 5
26 C0f k|fKtL M cfly+s jif+ )ampamp df g]kfn sfn] ca+ ^ sf]8 $ nfv ^( xhf
jb]lzs C0f k|fKt ug]+ nIo fv]sf]df $ ca+ ampamp nfv ( sf]8 ^ xhf cyf+t nIosf]
tngfdf amp$-^ k|ltzt dfq k|fKt ePsf] 5 oL ab]lzs C0f sd pkof]u xgdf nIo lgwf+0f
jtlgi7 gxg zf]wegf+ k|0ffnLdf xg] l9nftL Pj_ sdhf] C0f pkof]u Ifdtf x]sf 5g C0f
k|flKt pkof]usf] Ifdtf ljsf ug+kb+5
27 C0f nufgL M of] jif+ $ _yfgdf cfGtls 19147950- _yfgdf jb]lzs gtf]taf6
5641651- C0f nufgL ePsf] 5 pko+St nufgL dWo] _yfgdf k|zflgs vr+ sd+rfLsf] tnj
eQf bfloTj eQmfgL kfgf] shf+ fkmfkm sd+rfLsf] nflu pkbfg nufotsf sfo+df ^
sf]8 $amp nfv (^ xhf C0f nufgL u]sf] 5 otf lsldsf nufgL lg0f+onfO+ lgTflxt ug+
cy+ dGqfnon] d]t kxn ug+kb+5
28 C0f nufgLdf kms M cy+ dGqfnosf] )ampamp sf] fj+hflgs _yfgxsf] jflif+s lylt ldIff
)amp cgf _yfxn] sfof+non] b]vfPsf] nufgL sd le8fg ePsf] 5g $ _yfxdf z]o
tyf C0f nufgLsf] cfly+s ljj0fdf pNn]v eGbf - ca+ amp$ sf]8 ^^ nfv xhf a9L )
_yfn] -$ ca+ $) nfv xhf 36L C0f nufgL b]vfPsf] DaGwdf 5fgljg uL lxfj olsg
ug+kb+5
281 g]kfn vfB _yfgnfO+ ljz]if C0fkq )$ 3 df nufgL ug+ ldlt )$( df d-n] lg sf af6
nufgL ePsf] b]lvPsf] t _yfn] gb]vfPsf]n] lxfa fVg nufO+ faf Jofh cn ug+kb+5
282 g]kfn 6]lnsdnfO+ ldlt )^ df ePsf] Demftf cgf $$$^$)(amp-^$ of] C0f nufgL
ePsf]df amp$^$( of] lkmtf+ xg af_sL dxfn]vf lgoGqssf] lxfadf b]lvPsfn] Demftfsf] zt+
adf]lhdsf] sd cn ug+kb+5
53
283 sfof+nosf] ljj0f cgf g]kfn cfBf]lus ljsf lgudn] g]kfn sfaf6 ) df
^)))Y C0f b]vfPsf]df _yfn] pQm sd lxfadf gb]vfPsf] x_bf lxfa cBfjlws ug+ nufO+
_fjf Jofh cn ug+kb+5
29 z]o nufgLdf] kms M cy+ dGqfnosf] )ampamp sf] fj+hlgs _yfgxsf] jflif+s lylt ldIff
)amp cgf _yfxn] b]vfPsf nufgL sd le8fg xgkg]+df amp _yfdf z]o nufgLsf] cfly+s
ljj0fdf pNn]v eGbf _yfn] - cj+ ^ sf]8 nfv xhf a9L _yfn] -amp
ca+ $ sf]8 nfv amp xhf 36L z]o nufgL b]vfPsf] 5 o DaGwdf 5fgljg uL lxfj
olsg ug+kb+5
30 z]o nufgLdf k|ltkmn M ljj0f cgf g]kfn sfn] xfnDd )amp _yfdf sn vj+
ca+ ampamp sf]8 $ nfv z]o nufgL ePsf]df of] jif+ ( _yfaf6 $ ca+ ( sf]8 ( nfv
nfef_z nufgLsf] (-$ k|ltzt k|fKt ePsf] 5 f] k|ltkmndWo] g]kfn fi6 laquo a_ssf] [$^-amp
k|ltzt g]kfn 6]lnsdsf] [$-) k|ltzt cz_ b]lvPsf] 5 pQm _yfdf g]kfn sfsf]
cf_lzs clwsf_z k0f+jfldTj ePsf] _yfsf] 5tf5t clen]v fvL f]adf]lhd nufgL
k|ltkmnsf] ljZn]if0f u]sf] 5g nufgL k|ltkmn Gog x]sf] klk|]Iodf sfL _yfgsf] bIftf
clej=l4 ug+kb+5
31 nfef_z M g]kfn sfsf] -^ ca+ ^amp sf]8 z]o nufgL ePsf g]kfn gfuls p88og
k|flws0f g]kfn jfo ]jf lgud hnljBt nufgL tyf ljsf sDkgL g]kfn kfaxg tyf uf]bfd
Jojyf sDkgL gfuls nufgL sf]if g]kfn cfwf]lus ljsf lgud _yfgn] cfly+_s jif+ )ampamp
df - ca+ sf]8 ^( nfv gfkmf k|fKt u]tf klg g]kfn sfnfO+ nfefz_ aemfPsf] 5g
DalGwt _yfaf6 nufgLsf] k|ltkmn dodf k|fKt ug+kb+5
32 j]h km5of+6 DkLIf0f M cfly+s sfof+ljlw P]g ) sf] bkmf adf]lhd sfof+non] a]h
km5of+6 ul bkmf ( adf]lhd DkLIf0fsf] nfuL cgf]w ug+kg]+ Jojyf 5 jflif+s k|ltj]bg
)amp )amp df dfj]z ePsf sn j]hdWo] ^ bkmf 4flGts bkmf nutL j]h
sfof+jGog ug+ af_sL b]lvPsf]n] cfly+s sfof+ljlw P]g ) sf] bkmf adf]lhd sfof+non] a]h
km5of+6 ug+kb+5
cfGtls fhj ljefu
1 0fgLlts of]hgf sfof+Gjog M ljefusf] k~rjlif+o 0fgLlts to u]sf] fhj DaGwL rs cGtut
s kLIf0f tkm k|fKt pknJwL cfwf jif 206768 df = k|ltzt x]sf]df of] jif =) k|ltzt
x]sf] 5 pknJwLsf] ldIff uL Gog gsffTds k|utL b]lvPsf rsdf nlIft k|utL k|fKtLsf
nflu cfjZos kxn ugkb5
2 ssf] bfof M ssf] bfof ljtfsf] nflu ssf] bfofdf gcfPsf cfos dNo clej[l4 s ljj0f
k]z gu]sf sbftfnfO ljleGg 56 tyf ljwf lbO ssf] bfof a9fpg] gLlt lnPsf] 5 ljefusf]
sn sbftfdWo] ^) cyft ^=)$ k|ltztsf]] JolQmut yfoL n]vf gDa hfL u]sfdf otf
sbftfn] cfo ljj0f k]z ugkg] ljifodf sfggL Jojyf x]sf] 5g
3 nIo k|ult M k|To]s sfofnon] tfns sfofno cfˆgf] p2]Zo cgksf] sfo Dkfbg ug nIo
lgwf0f f] cgk sfoDkfbg k|fKt pknJwL d]tsf] k|ltj]bg tof ugkb5 dNo clej[l4
s cnL nIo vj $) ca ( sf]8 x]sf]df vj amp ca amp sf]8 cnL u]sf] 5
hg ut jifsf] cnL eGbf k|ltzt 36L o jifsf] dNo clej[l4 s cnL nIosf] tngfdf
( k|ltzt sd x]sf] 5 ljefun] ljlgof]hg tkmsf] jflifs k|ult ljj0f tof ubf DkGg
ugkg] nIosf] kldf0f sd tyf DkGg kldf0f sd pNn]v guL ah]6 vrsf] cfwfdf
dfq k|utL b]vfPsf] 5 sfoDkfbg k|fKt pknJwL d]tsf] k|ltj]bg tof ugkb5
4 dNo clej=l4 s ljj0f M dNo clej=l4 s P]g ) sf] bkmf df sbftfn] k|To]s dlxgf
cfkmn] aemfpg kg]+ s sd jo_ lgwf+0f uL f] dlxgf dfKt ePsf] lbg leq s ljj0f
aemfpg kg]+ Jojyf 5 ljefusf] jflifs k|ltj]bg cgf )amp cf dfGt Dd q]ml86 ljj0f
k]z ug] = k|ltzt zGo ljj0f k]z ug] = k|ltzt 8]jL6 ljj0f k]z ug] +=) k|ltzt
x]sf] dNo clej[l4 s ljj0f gjemfpg] sbftf ) k|ltzt 8]lj6 ljj0f aemfpg] sbftf
=) k|ltzt qm]l86 ljj0f aemfpg] sbftf = k|ltzt zGo ljj0f aemfpg] sbftf =
k|ltzt x]sf] 5 8]lj6 qm]l86 cgkft M $=( x]sf] 5 dNo clej[l4 s ljj0f k]z gug]
54
sbftfsf] +Vof lgGt j[l4 ePsf] 5 ljj0f k]z gug] sbftf a9b uPsf] 8]lj6 ljj0f aemfpg]
+Vof 36b uPsf] qm]l86 ljj0f zGo ljj0f aemfpg] sbftf a9L b]lvPsf]n] cgudg uL s
klkfngfsf] cjyfdf wf Nofpg] k|of ugkb5
5 dNo clej[l4s sf]if M dNo clej[l4 s P]g ) sf] bkmf $ cgf eGf ljGbdf +slnt
Dk0f s sd dNo clej[l4 sf]if vftfdf blgs kdf hDdf ugkg] f] sf] ljj0f eGf
sfofnon] DjlGwt cfGtls fhj sfofnodf k7fO hDdf xg cfPsf] sdaf6 ljefun] cfb]z
lbPsf] sd lkmtf lbO jf+sL x]sf] sd blgs kdf tf]lsPsf] fhj vftfdf hDdf ugkg] Jojyf
5 of] jif dNo clej[l4 s sf]ifdf lqejg cGtfli6laquoo ljdfgyn jLu+h eGf sfofno nufotn]
k7fLdf +sng u]sf] dNo clej[l4 s =27944669234- nfO j+s ljj0fsf] cfwfdf dfq
cfDbfgL b]vfPsf] 5 eGf sfofnoaf6 k|fKt ePsf] =27944669234 dWo] =$$(amp(($
lkmtf uL jfFsL +lrtsf]if bflvnf u]sf] 5 fhjsf] kdf eGf ljGbdf +slnt dNo clej[l4
s sd sf]ifdf hDdf ug] r]s dfkmt lkmtf ug] u]sf] 5 ljefun] js gubL lstfj fv]tfklg
pQm vftfdf bflvnf u]sf] ljj0f eGf sfofnoaf6 lnO js+u lxfj le8fg ugkg]df u]sf]
5g
6 dNo clej[l4 s bflvnf M g]kfnsf] +ljwfgsf] Jojyf cgf g]kfn sfnfO k|fKt xg] j
k|sfsf] fhj +lrt sf]ifdf bflvnf ug kg] ljlgof]hg P]gjf6 jLs[t eP jdf]lhd vr ug kg]
Jojyf 5 dNo clej[l4 s jfkt +sng u]sf] Dk0f sd +lrtsf]ifdf bflvnf xgkg] snfO
lkmtf lbgk]df ljlgof]hg P]gaf6 jh]6 Jojyf uL k|rlnt sfggsf] clwgdf vr n]Vg kg]df cn
ePsf] fhjsf] c+z vftfdf bflvnfg geO vr n]v]sf] 5 jh]6df dfj]z guL lw vr ubf
sfL cfo Joodf d]t gb]lvg] eO +bdf 5nkmn gxg] sfsf] s]GrsaquoLo cflys ljj0fdf
dfj]z gxg] cjyf x]sf]n] ljlgof]hg P]gjf6 k|rlnt sfggsf] cfwfdf lkmtf lbg] Jojyf
ugkb5
7 fhj aSoftf M utjif s]Gb|Lo cflys ljj0f ljleGg cfGtls fhj sfofno Pj+ s bftf
]jf sfofnosf] aSoftf fhj sd ljefun] lhDd]jfL f]sf] aSoftf fhjsf] nut le+8fg
gePsf] cj amp sf]8 nfv amp xhf j9L lhDd]jfL f]sf] Joxf]f ut jif pNn]v uLPsf]df
of] jif 7nf sbftf sfofno ljleGg cfGtls fhj sfofno tyf sbftf ]jf sfofnod]t
hDdf $^ sfofnosf] cj ( sf]8 amp) nfv xhf $() fhj JfSoftf x]sf] ljj0f k|fKt
ePsf] 5 jSoftf cnL DaGwdf ljefujf6 kxn ugkb5
8 cfGtls lgoGq0f Jojyf M ljefun] k|rlnt sfggsf] kfngf uL cfGtls lgoGq0f k|0ffnL yfkgf
ug+kb+5 fj+hlgs vlb P]g )^ sf] bkmf amp cgf jflif+s ) sf]8 eGbf j9L sf] vlb ubf+
vlbsf] u of]hgf tof uL vlb ug+ kg]+df ljefun] f] tof gu]sf] P]gsf] bkmf cgf
ljefun] aflif+s vlb tyf cfklt+ DaGwL of]hgf th+df uL jLs=t gufPsf] ljleGg ( jfL
fwg $ df]6fOsnsf] dNo vnfO cfDbfgL gjfw]sf] ljefun] dftxt sfofnonfO lbPsf]
( jfL fwgdWo] jf em ^ lksck nxfgdf hnfOPsf] egL slkmotdf pNn]v ePsf] jfL
fwg DaGwdf lgodfgf sfjflx gu]sf] lhGL lgLIf0f k|ltj]bg cgf sfd gnfUg] fdfgx
lnnfd ljlqmsf nflu sfjflx cufl8 ga9fPsf] vlb ePsf cGtMzNs l6s ljefun] ljleGg
cfGtls fhj sfofnodf k7fPsf]df tL sfofnon] sg sg sbftfnfO slt kldf0f pknJw
ufPsf] vkt DalGw ljj0f +sng uL cgdflgt of]hgf agfpg] gu]sf] cGtMzNs l6ssf]
lhGL lgLIf0f DalGw k|ltj]bg tof gu]sf] cGtzNs vkt DalGw ljj0f cfGtls fhj
sfofnoaf6 lnO cgudg ugkg] Joxf]f ut ljutsf] n]vfkLIf0f k|ltj]bgdf pNn]v ePtfklg lylt
oyfjt x]sf] htf Joxf]f b]lvPsf 5g sfggsf] kfngf uL cfGtls lgoGq0f Jojyf k||efjsfL
agfpg kb+5
9 jfL fwg vlb M of] jif ljefusf] nflu jfL fwg tkm =))))))ndash z ljlgof]hg
ePsf]df rfn lzifsdf ljlgof]lht jh]6jf6 6Ls vlb ug] sfo dodf DkGg xg gsL
jrt sd jiffGt cyft ldlt )amp df =()$amp))))ndash rfn lzifsaf6 klh+ut
lzifsdf sdfGt u]sf] d]t =))(^ampndashsf] jfL fwg vlb u]sf]] 5 f]
DjGwdf b]lvPsf cGo Joxf]f lgDg 5g M
91 Kofs]h tLgndashPg=l=lj=)ndash)amp)amp 8jn Sofj lksck vlb sf] nflu dNo clej=l4 s
d]t =amp))))))) nfut cgdfg jLs[t uL jf]nkq cfjxfg u]sf]df jf]nkq btf sf]
clGtd ldlt Dd Ps dfq cfkltstfn] Ps jfL fwgsf] nflu nfut cgdfg eGbf
55
=))))Y j9L cyft =amp))))ndash dNo sfod uL af]nkq k]z u]sf] cjyfdf lgh
cfktsn] k]z u]sf] b]6df sg 56lbg lsg] jf glsg] egL f]wgL lxtsf] kq k7fPsf]df
pQm cfktsn] klxn] sjf]n u]sf] sddf =^)))) 56 u]sf] hfgsfL lbPsf] cfwfdf
nfut cgdfg eGbf =)))) Dffq 36L sdsf] 7]Ssf jLs[t u]sf] cGo -tLg_ j6f
Kofs]hdf d]t dfq cfktLstfn] jf]nkq btf ufPsf] k|fo j Kofs]hsf] sjf]n c+s
nfut cgdfg eGbf sd uL] yfg dfq jf]nkq vlb Pj+ btf ufPsf] b]lv+bf fjhlgs
vlb P]g )^ jdf]lhd k|ofKt k|ltkwf ufO vlb ePsf] DjGwdf ljZjt xg] cjyf
b]lvPsf] 5g
92 sfofnout jfL fwg vlbsf] cfjZostf lgwf0f ubf s sfofno tyf sbftf ]jf
sfofnosf] ynut e|d0f k|of]hg pNn]v ulPsf] 5 cy dGqfnon] ah]6 vr ug] clVtofL
fy lbg] lgb]zgdf cTofjZos cjyfdf afx]s jfL fwg vlb gug] pNn]v u]sf] 5
pkTosf lyt j sbftf ]jf sfofnodf sDtLdf yfg jfL fwg x]sf] j cfGtls
fhj sfofnodf d]t Ps eGbf a9L jfL fwg ePsf] cjyf 5 cy dGqfnosf]
r=g+=^$ ldlt )amp)( sf] kq cgk ljefusf] nflu kmf] JxLn 8laquofOe lksck
d]t cfGtls fhj sfofnosf] nflu ^ sbftf ]jf sfofnosf] nflu d]t
dGqfnosf] nflu ( uL hDdf j6f jfL fwg vlb ug ljs[lt lbg] ldlt )amp(
dGqLtLo lg0fo ePsf] b]lv+bf o ljefu Pj+ dftxt sfofnosf] cfjZostf eGbf cfˆgf]
cfjZostfnfO k|fyldstf lbO jfL fwg vlb u]sf]n] cy dGqfnosf] gLltut Jojyfsf]
jod pNn+3gsf] cjyf b]lvPsf] 5
93 of] jif vlb ePsf jfL fwgdWo] ljefuaf6 dGqfnodf k7fPsf Go 6Sg
hL=Pn=P=l8=P=Pn=Pl6=nf]=ld k|lt jfL =)))))ndash n] ( yfgsf] amp sf]8 ( nfv
dNosf] jfL fwg cy DfGqfnon] aem]sf] k|df0f jk xtfGt0f kmffd dfq k|fKt ePsf]
cGo ^ yfg jfL fwg ljleGg sfofnonfO xtfGt0f ePsf]df xtfGt0f kmfd k|dfl0ft
e gcfPsf] xtfGt0f ePsf jfL fwgsf] k]lzlkms]zg f] jdf]lhdsf] kn dNo vnfO
lhGL vftfdf cfDbfgL hgfPsf] k|df0f k|fKt gePsf]n] DalGwt sfofnon] cfDbfgL af+w]
gaf+w]sf] ki6 xg s]sf] 5g
94 o ljefu sfofnocGtut fhkqf+lst k|yd tx ljz]if1d]t hgf fhkqf+lst l4lto
fhkqf+lst t[lto $^ -k|fljlws d]t_ bjlGb x]sf 5g h dWo] fhkqf+lst t[lto
gt]0fL sfofno k|dv x]sf cjyfdf jfx]s cGo t[tLo txsf] sdrfLsf] nflu jfL fwgsf]
gLltut Jojyf 5g o ljefu cGtut sfofnodf ut jif Ddsf] rfkfu|]] xnsf jfL
fwgsf] dfHbft ljj0f cgf ljefudf yfg ljefu dftxtsf j cfGtls sfofnodf
b]lv pkTosf lyt sbftf ]jf sfofnodf yfg xnsf jfL fwg rfn xfntdf
dfhbf x]sf] d]t hDdf (amp yfg jfL fwg dfHbft x]sf] 5 hjf6 ljefu dftxt
sfofnodf g]kfn sfsf] xfnsf] gLltut Jojyf cgf sdrfLsf] gt]0fLut Pj+
sfofnout cfwfdf cfjZos kg] jfL fwg dfhbf x]sf]df tTsfn cefj eO jiffGtdf
sdfGt d]tjf6 olt 7nf] kldf0fdf jfL fwg vlb ugkg] cjyf lhgf ePsf] 5g
b]zsf] jtdfg cflys lyltnfO d]t dWogh uL cfjZostfsf] k|fyldlss0f ug
DjlGwt lgsfosf] Wofg hfgkb5
10 cGtMzNs l6s M cGtzNs l6ssf] vkt dfls cft $ sf]8 ( nfv ( xhf x]sf] 5
t xfn sfofGjogdf x]sf] 7]Ssfsf] Dofb k6sndashk6s yKg k]sf] dodf cfklt gePsf] cjyfn]
Demftf cjlw dfKt eOs]sf] ljefu af6 l6ssf] cfktLsf] nflu gofF 7]Ssf aGbf]jt xg
l9nf ePsf]n] cGtzNs l6s GogQd dfHbft tx sfod ug s7LgfO xgsf fy l6ssf] cefjdf
fhj rxfj6sf] d]t Defjgf x]sf]n] wf ugkb5
11 clu|d s M cfos P]g ) sf] bkmf ( sf] pkbkmf cgf sg ux| jflGbf JolQmnfO
lbg] 7]Ssf jf sf eQmfgLdf k|ltztsf] bn] s ssectf ugkg] Jojyf x]sf] 5 ljefu Ps
k]k k|f=ln= aLr ePsf] Demftfsf] t 151 cgf eQmflg ubf gtf]tdf g k|ltztn] cu|Ld s
ssectL ugkg]df gu]sf]n] n]vfkLIf0fjf6 cf+NofOPkl5 k6s k6s uL )ampamp Dd ssectL tyf bflvnf
u]sf] 5 eQmfgLsf] dodf lgodfgf clu|d s ssectf uL fhj bflvnf ugkb5
56
12 cGtMzNs l6s lgoGq0f M cfGtLs fhj ljefun] cGtMzNs l6s 5kfO Pj+ cfktLsf] Jojyf
ldnfO dftxtsf sfofnonfO pknJw ufpg] u]sf] 5 cGtMzNs l6ssf] fOh kldf0f PsfOut
dNovkt jf+sL dfHbft kldf0f olsg xg] rgf lxtsf] dfls Pj+ jflifs k|ltj]bg tof uL
ljefu jf sfofno k|dvaf6 k|dfl0ft ufO n]vfkLIf0fsf] nflu k]z ugkg]df f] guL dfls vrsf]
kmf+6jfL dfq k]z u]sf]n] lhDd]jf kbflwsfLaf6 lgoldt cgudg uL cGtMzNs l6s DjGwddf
pkf]St jdf]lhdsf] ljj0f lxtsf] dfls Pj+ jflifs k|ltj]bg tof ug] Jojyf ugkb5
13 la1fkg ]jf vLb M of] jif ljefun] la1fkg ]jf k|fKt ug Kofs]hdf sf]8 amp) nfv
xhfsf] nfut cgdfg tof uL 56 k|ltztsf] cfwfdf Demftf uL ]jf k|fKt u] jdf]lhd
sf]8 ) nfv () xhf eQmfgL u]sf] 5 fjhlgs vlb lgodfjnL )^$ sf] cgrL -v_
cgf fjhlgs lgsfon] dfnfdfg jf cGo ]jfsf] Gogtd clwstd kldf0f vnfO Demftf
ugkg]df kqklqsf 6]lnlehg PkmPd+u Gogtd clwstd vlb kldf0f tyf sd gvnfO
OsfO b dfq vnfO vlb Demftf u]sf] 5 jflifs vlb of]hgf cgf sfotflnsf jgfO lj1fkg
ug ufpg kg]df sfoqmd Pj+ jh]6nfO dfq cfwf dfgL otf sfodf vr n]v]s]fn] oaf6 ah]6
lgoGq0f kIf sdhf] xghfG5 lgodfjnLsf] Jojyf adf]lhd jflifs sfoqmd cgf dfq otf]
vr ug ufpg kb5 of] jif l2L l2L ldl8of k|f=ln= dfkmt lj1fkg lb+bf f]em k|ltk|wf Pj+
sg56 j]u 26 nfv 97 xhf 407 eQmfgL lbPsf] clgoldt b]lvPsf] 5
14 rnlrq ljsfz zNs M b]z elsf rnlrq 3df ljb]zL rnlrq b]vfPjfkt k|fKt xg] zNssf] lglZrt
k|ltzt sd rnlrq ljsfz zNs jfkt k|fKt xG5 f] sddWo] ) k|ltzt cfGtls fhj
sfofnon] ssectf uL af+sL sd rnlrq ljsf jf]8df dlxgf eQmfg ePsf] ) lbg leq k7fpg]
Jojyf 5 rnlrq ljsf zNs sf]if klrfng tyf lgoGq0f DjGwL sfoljlw )amp h cgf
ljut jifsf] ) k|ltzt sd k+lhut s[ofsnfkdf vrug kfpg] pNn]v 5 cfGtls fhj
sfofno ljf6gun] )amp)amp )ampamp sf] Totf] zNs =amp$^ndash cfGtls fhj sfofno
eb|kaf6 )ampamp df k|fKt zNs =amp)ampndash of] cf=j= df k|fKt ePsf] b]lvPsf]n] dodf sd
k|fKt gePsf] cjyfdf wf ugkb5 pQm sfoljlw cgf of] jif Pg=l=lj= gDj ^ amp dfkmt
yfg sf]lkof] hLk dNo clej[l4 s d]t =^))))ndash Ps yfg lksck =$)))ndash
Dff vlb ubf jf]nkq kmffd ljqmL btf ug] Ps dfq cfkltstf dfkmt vlb u]sf]n] kofKt k|ltkwf
gePsf] Ps hLk vlbsf] cfjZostf gvnfO vlb u]sf] pkoQm b]lvPsf] 5g
15 k|zflso kgfjnf]sg M cfos P]g ) sf] bkmf -_ adf]lhd k|zflso kgfjnf]sg ug lsg]
lg0fo pk lrQ gjemg] JolQmn] f] lg0fosf] rgf kfPsf] ldltn] ) lbg leq pQm lg0fo lj4
ljefu dIf lgj]bg lbg Sg] Totf] lgj]bg pk ljefun] ^) lbg leq lgj]bg pksf] lg0fosf]
rgf ljefunfO glbPdf lgj]bsn] f] sf] hfgsfL ljefudf btf ufO ljefun] lgj]bg cljsf
u]sf] dfGg Sg] Jojyf 5 ljefun] k|zflso kgfjnf]sgtkm ut jifsf] d]t hDdf )(amp
df of]jif $ km5of6 eO amp lgj]bg jf+sL x]sf] ljj0f k]z u]sf] 5 sg ldltdf btf ePsf]
lgj]bg DjGwdf slt dodf k|zflso kgfjnf]sg DkGg eof] elg lgj]bg ljsf jf cljsf
DjGwL lg0fo tyf ljj0f ljefun] gfv]sf]n] ljj0f cBfjlws ugkb5
16 ljljw vr M ljefusf] nflu vr lzifs g+= amp tkm z ah]6 =$( nfv ) xhf ljlgof]hg
ePsf]df s lkmtfsf] nflu sf]8 ( nfv ^ xhf )($ yk uL hDdf ^ sf]8 $ nfv
$ xhf )($ ljlgof]hg ePsf] 5 of] jif ljleGg kmdxsf] nflu sf]8 ( nfv ^ xhf
)($ s km5of6 cfof]usf] )amp sf] lg0fo sfofGjog ug s lkmtf u]sf] d]t zt k|ltzt sd
vr u]sf] 5 s lkmtf jfx]ssf] nfv xhf k|fo vfhf vrsf] xf]6n ljn lf]6sf] vr
nufotdf vr n]v]sf] 5 o lzifsdf s lkmtf sf] nflu yk sd dWo] jrt nfv xhf
d]t f]xL k|s[ltsf] sfodf vr n]v]sf] 5 ljefusf sdrfLsf] lgoldt vfhf Jojyf ug] Ps
lrof knsf] s]xL ljn kLIf0f uLPsf]df dlxgfsf] j6f ljnjf6 =( nfv ($ xhf $)
eQmfgL u]sf] 5 oL ki6 ls6fgL sfoqmd j]u uLg] otf] vr lgoGq0f ug] DaGwLt
lzifsdf jh]6 Jojyf ug] DjGwdf tfns lgsfod]tn] Wofg lbgkb5
17 cltlQm dosf] eQmfgL M ljefudf cltlSt do ljxfg j]nsf sfd u]sf] egL of] jif k cjlw
b]lv sdrfLnfO sfofnodf xflhL ePsf]] cfwfdf vfhf eQf =( nfv $ xhf ljt0f
u]sf] 5 dGqfnojf6 ljs[tL lnO vr u]sf] ePklg ljefudf k jif cltlQm do sfd nufpg
kg] ki6 cfwf j]usf]] vr clgoldt b]lvPsf] 5 otf] vrdf lgoGq0f ugkb5
18 km6s lj1fkg vr M ljefujf6 ljleGg ldl8of kqklqsf Pj+ +yfnfO zesfdgf Pj+ cGo mdash
fgf k|sfzgdfkmt rgf Pj+ lj1fkg ufP jfktsf] eQmfgL ubf ldtJooLttf cfjZostfsf]
57
d]t ljrf uL vr n]Vgkg]df gdgf 5gf]6af6 s]lx kqklqsfnfO km6s lj1fkg jfkt eQmfgL
u]sf]n] otf vrdf lgoGq0f ugkb5
19 k6s k6s vlb M fjhlgs vLb P]g )^ sf] bkmf -_ n] k|ltkwf Lldt xg] uL 6qmf 6qmf
kfL vlb ug gxg] Jojyf x]sf] fjhlgs vlb lgodfjnL )^$ sf] lgod jdf]lhd Ps
cflys jifdf Ps k6s jf k6s k6s uL tf]sLPsf] Ldf cyft nfv eGbf j9Lsf] dfn fdfg
Pp6 JolSt kmd sDkgL jf +yfjf6 vlb ug glsg] Jojyf u]sf] 5 gdgf 5gf]6 uL k+lhut
lzifssf] rfn lzifs tkm amp d]t $) efr jf6 vlb sfosf] eQmfgL vlb ljlwsf]
kLIf0f x+bf ljleGg cfktsjf6 f]em vlb sfo ufO ( nfv )amp xhf )$ eQmfgL lbPsf]
5 pQm vlb dWo] sfofno fdfg kmlgr d]lzgL cfhf nufotsf ljleGg fdfg vlb tyf
ddt htf Ps k|s[ltsf] dfnfdfgx Pp6 cfklt stfjf6 k6s k6s uL tf]lsPsf] Ldf eGbf
j9L 56 nfv 57 xhf 524 f]em vlb u]sf] clgoldt b]lvPsf] 5
20 k]ZsL afFsL M cflys aifsf] cGt Dddf ljleGg ^ sdrfLsf] gfDfdf x]sf] nfv $) xhf
) k]ZsL km5of6 geO jfFsL b]lvPsf]n] cflys sfoljlw lgodfnL )^$ sf lgod amp( adf]lhd
km5of6 ugkb5
21 s ssectL M s km5of6 cfof]udf vl6Psf ljleGg sdrfLnfO )amp gtfj0fdf nfv xhf
$) efb|df amp hgfnfO nfv xhf $)amp d]t hDdf nfv ) xhf amp z
tnjsf] ) k|ltzt eQf eQmfgL ubf fdflhs Iff jfktsf] k|ltzt s s66L uL eQmfgL
lbPsf] 5 cfos P]g ) sf] bkmf cgf kflgtlds s u0fgf ug] k|of]hgfy jflifs cfodf
dfj]z uL s u0fgf gu]sf]n]] u0fgf uL s bflvnf u]sf] k|df0f k]z xg kg] cGoyf sn
eQmfgLsf] $ k|ltztn] xg] =74 xhf 324 cn ugkb5
22 dNo clej[l2 s lkmtf M s6lglts lgof]u s6lglt1 g]kfn sf+u s gnfUg] Demftf ePsf
cfof]hgfn] vlb u]sf] fdfg jf ]jfdf lt]sf] dNo clej[l4 s lkmtfsf] Gbedf cfGtls fhj
ljefujf6 s ljhs hfFrjem ubf sbftfn] ljhs ldlt RrfPsf] dNo clej[l4 s ljj0f
gjemfPsf] zGo ljj0f jemfPsf]] s ljhs g hfL gu]sf] Pp6 gDjsf] kms kms ljhs hfL
u]sf] htf Joxf]f b]lvPsf]df Totf ljj0fdWo] gdgf 5gf6 uL kLIf0f ubf DalGwt sbftfsf]
If]q x]sf] cfGtls fhj sfofnonfO P]g lgod jdf]lhd cfjZos sfjfxL ug kqfrf 5fglag
uL cfjZos sfjfxL Pj+ clen]vLs0f ugkb5
eGf ljefu lqk]Zj
1 jflif+s nIo k|ult M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod df ah]6 tyf sfo+qmd
sfof+Gjog ug]+ k|To]s sfof+non] cgrL adf]lhdsf] 9f_rfdf rfdfls k|ult ljj0f tof uL
k]z ug+kg]+ lgod ^ df pQm ah]6 tyf sfo+qmd sfof+Gjog k|ult ldIff ug+kg]+ Jojyf 5
eGf ljefu cGtu+t sn dWo] sfo+qmddf zGo k|utL sfo+qmddf ) k|ltzt Dd dfq
k|utL ePsf] ljj0f k]z ePsf]df Gog k|ult ePsf] sf0f tyf ki6ofO+ pNn]v gePsf]n] du|df
jLs=t sfo+qmd sfof+Gjogdf k|efjsfLtf b]lvPsf] 5g jLs=t sfo+qmdsf] k|efjsfL sfof+Gjog
ug+kb+5
2 rfdfls vr M jLs[t sfoqmd cgf rfdflskdf sfo Dkfbg uL tf]lsPsf] ah]6 vr
ugkb5 sfofnodf sfo+qmdkFlhuttkm ah]6 pkndashzLifsdf ePsf] sn vr =^$^$ndash
vr+ ePsf]dWo] 132453905- [)-amp k|ltzt t]gtf] rfdfls ef sn vr+sf] cfwf eGbf a9L
110551240- cyf+t ^amp- k|ltzt sd cf dlxgfdf vr+ ePsf] 5 sfofnon] vlb of]hgf
cgf sfo ug gs]sf] sf0f aif+sf] cGtdf cTolws vr+ ePaf6 DkGg sfo+sf] ]vb]v dNof_sg
nufotdf rfk kg+ uO+ sfdsf] u0ftdf d]t c kg+Sg] cjyf x]sf]n] jLs=t sfo+qmd adf]lhd
rfdfls kd sfo+ DkGg ug+kb+5
3 yk clVtofL M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df ah]6 ljj0f vr ug]
clVtofL k|fKt ePsf] kGw| lbg leq DalGwt lrjn] ljefuLo k|dvnfO ljefluo k|dvn] dftxt
sfofno k|dvnfO k7fpg kg] Jojyf 5 clVtofL tyf lgsff ljj0fdf cf dlxgfdf
=$()$Y dNo clej=l4 s eQmfgL k|of]hgsf nflu sdfGt uL yk clVtofL k|bfg
u]sf] 5 lgodfjnL adf]lhd Ps k6s clVtofL lbgkg]df k6sndashk6s yk clVtofL lbg] klkf6Lsf]
cGTo ugkb5
58
4 vlb of]hgf M fjhlgs vlb lgodfjnL )^$ sf] lgod df fjhlgs lgsfon] jflifs )
nfv kof eGbf a9L sd vlb ugkg] ePdf cfufdL cflys jifsf] cgdflgt jflifs sfoqmd tyf
jh]6 tof ubf cfufdL cflys jifdf ug] vlb of]hgf tof ugkg] Jojyf 5 vlb of]hgfdf
vlb sfo jf]nkq dfkmt ulg] pNn]v ePsf]df jf]nkq ljqmL lstfjdf vlb sfosf] jf]nkq ljqmL
clen]v cgf vlb of]hgfdf 21625000- sf e vlb 17056500- sf sDKo6 vlb
19326500- sfg]6 jlsEuml sfo 9660000- sf RDBMS ˆ6j]o vlb 24946418- sf
df]8n 8f6f ]G6 vlb sfo dfj] ePsf] 5g pQm jLs[t vlb of]hgfn] ljefusf] )ampamp
sf] Dk0f vlb sfo gd]6LPsf] x+bf f] vlb of]hgf ck0f x]sf] 5 ct vlb sfo k|efjsfL
agfpg Dk0f vlb sfo vlb of]hgfdf dfj]z uL pNn]lvt dofjwLdf k|ltkwfTds tjn]
u0ftLo jt tyf ]jf vlb ugkb5
5 DklQsf] clen]v M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ df sfofno k|dvn] Ps
jifdf sDtLdf k6s cfkmn] jf cGo sdrfL 4ff lgLIf0f ug nufpg] lgod )-_ lglIf0f
uL k|fKt k|ltj]bg pk sfjfxL ugkg] Jojyf 5 lhGL lgLIf0f kmfd clen]vsf] kdf k|of]udf
NofPtf klg f] kmfddf pNn]v ugkg] k0f rgf pNn]v u]s]f 5g lhGL lglIf0f 6f]nLn] lhGL
vftf adf]lhdsf] dfHbft pNn]v u]tfklg eflts kLIf0f ubfsf] kldf0f lhGL vftf adf]lhdsf]
kldf0fdf ePsf] 36j9 rfn xfntdf x]sf] gx]sf] pNn]v gu]s]fn] lhGL fdfgsf] kldf0f
cjyf ki6 gb]lvPsf] ljefusf] )amp$amp sf] lg0fo adf]lhd ul7t lhGL lglIf0f 6f]nLn] lhGL
lglIf0f ul )amp( df k|ltj]bg lbPsf] 5 f] lhGL lgLIf0f k|ltj]bgdf lnnfd ugkg] elg
7xyenofPsf rfn xfntdf gx]sf ljleGg fdfg cflys sfoljlw lgodfjnL )^$ sf] lgod
adf]lhd lnnfd ljqmL gu]sf] lgod $amp df aaemfysf] Jojyf adf]lhd ljefusf Ps xndash
lrjn] jem]sf] PKkn Nofk6k cfO Ps yfg lkmtf bflvnf u]sf] gb]lvPsf]n] fdfg lkmtf bflvnf
ufO+ lhGLvftf cBfjlws ugkb5
6 eftLo cGtzNs lkmtf M eftLo cGtzNs lkmtf k|lqmof OjL g ) dfr df vf]h eP
kZrft )amp)amp Ddsf] eftLo cGtzNs lkmtf lng afFsL $))$(amp$) o jif klg
Kf|df0f bfjL uL lkmtf lnPsf] 5g fy ut jif f] lkmtf lng jFfsLsf] ki6ofO j]u
^$) 36fO amp()ndash sfod u]sf]df o jifsf] n]vfkLIf0fdf klg f]sf]
cfwLsfLs k|df0f k]z gePsf]n] jfsL sd lkmtf lng k|efjsfL kxn ugkb5
7 jfg cgudg k|0ffnL M eGf zfvfjf6 hfFrkf u]sf] cflzs8f O06laquoL u]s]f k|1fkgndashkqsf]
ljefulyt OG6]lnh]G zfvfjf6 cfzLs8fsf] ljZn]if0f uL 56 fhj DjlGwt eGf
sfofnodfkmt cn ugkg] Jojyf x]sf] 5 ut jifsf] tngfdf ( yfg -amp= k|ltzt_
k|1fkgndashkq sd 5gf6 xFbf klg 56 fhj ))^ndash -$(= k|ltzt_ j9L cn ePsf] 5
ojf6 fhj hf]lvdsf] lylt j[l4 ePsf] cjyfdf k|1fkgndashkq P+j If]q j9fO jfg cgudg yk
k|efjsfL agfpg kg]df 5gf6 k|1fkg +Vof tyf If]q 36fpg pkoQm b]lvPsf] 5g k|fKt ljj0f
cgf j6f eGf sfofnosf] k|1fkgndashkq 5gf6 ubf Vvf jGb ufx eGf sfofnosf] sg klg
k|1fkgndashkq 5gf6 gePaf6 cgudgsf nfuL 5gf6 ulg] eGf sfofno k|1fkg kq +Vofsf]
cfwf d]t ki6 ePsf] 5g fy eGf sfofnosf] ( yfg k|1fkg kq 5gf6 ePsf]df )
yfg k|1fkg kq bjGbL kms DjGwL kLIf0fsf nflu yfg k|1fkg kq dNofsg ki6 ug
5gf6 uL jfg cgudg ePsf]df sg sg k|1fkg kq P+j dfn jtdf sg bjGbL kms k]sf]
dNofsgdf kms k]sf] vNg] ljj0f n]vfklIf0f nflu pknAw xgs]g ctM ojf6 jfg cgudg
jf6 cnL ($$amp^ndash lglZrt xg] cfwf gx]sf]n] n]vfklIf0fsf nflu dfu ulPsf k|df0f
sfuhft cflys sfoljlw lgodfjnL )^$ sf] lgod -3_ n] tf]s]sf] dodf k|tt ugkb5
8 Ohfht gjLs0f M eGf P]g )^$ sf] bkmf eGf lgodfjnL )^$ sf] lgod amp df eGf
Ph]06sf] lgoQmL gljs0f ugkg] Jojyf x]sf] 5 ljefuaf6 k|To]s cflys jifdf gjLs0f uL
cBfjlws ePsf Ph]06sf] ljj0f dfq klIf0fsf] nflu pknAw xg] u]s]f ePtf klg ]f jif gljs0f
ugkg] Ph]06 +Vof gjLs0f u]s]f Ph]06 +Vof f] jf6 cnL fhj yk Ohfht hfL u]sf]
Ph]06 +Vof gjLs0f gufO 2 ePsf Ph]06 +Vof cfbL ki6 vNg] ljj0f k]z gePsf] Ohfht
lbbf jf gljs0f ufpbf as hdfgt sf] Dofb kofKt eP gePsf] lgoGq0f ug clen]v gfv]sf]
n]vfkLIf0fsf nflu k|yd k6s k|fKt ljj0f cgf lqmofzLn x]sf] eGf Ph]06sf] Vof ( df
jifsf nflu gljs0f ug] $ jifsf] nflu gljs0f ug] $ jifsf nlfu gljs0f ug] $(
d]t sn )$ Ph]06n] gljs0f u]s]f Ph]06n] gljs0f gufPsf]df ltgLsf] Ohfht kq 2
u]s]f b]lvPg t k|fKt yk ljj0fdf n] cf=j= )ampamp^ Dd $ n] )amp$amp Dd (amp n]
59
)ampamp$ Dd gljs0f ufO sn ( eGf Ph]06 lqmofzLn x]s]f kmsndashkms ljj0f k|fKt
xgcfPsf] 5 eGf Ph]06sf] clen]v cBfjlws ugkb5
9 j08]8 j]o xfp M eGf lgodfjnL )^$ sf] lgod (-_ df j08]8 j]o xfpsf] Ohfht lng
lgj]bg lbgkg] lgod (-$_ df Ohfht kqsf] cjlw Ps cflys jifDd sfod xg] k|To]s
cflys jifsf nflu f] cflys jif z xg cufj Ohfht kq gljs0f ufpgkg] Jojyf x]sf] 5
k|fKt ljj0f cgf lqmoflzn x]sf] j08]8 j]o xfp ) dWo] g+of Ohfht lbOPsf amp cf=j=
)ampamp sf nflu gljs0f ePsf ) )ampamp$ sf nflu gljs0f ePsf +Vof amp^ j6f x]sf]
pNn]v 5 j08]8 btf lstfj cgf )amp Dd ) j6fsf] btf dWo] o jiffGtdf )
dfq lqmoflzn b]lvPsf]n] jfsL $ sf] jxfnL jf vf]hLsf] cjyf DjGwdf ljefusf] clen]v
cBfjlws b]lvPsf] 5g
10 56df k7fL] clen]v M fhj 56df k7fL ug lbPsf] cfof]hgfut lzkmflz f]sf] df6 ln6
clen]v DjlGwt eGf sfofno eGf ljefudf cBfjlws flv f]sf] k|efjsfL cgudg xgkg]
Jojyf 5 cfof]hgf k|of]hgsf nflu ut jif ^)))ndash fhj 56 lbO k7fL ug lkmfl
lbPsf]df ojif ^^)amp$)))ndash fhj 56 lbO k7fL ug lkmfl lbPs]f 5 f] sf] df6
ln6sf] clen]v k7fL u]s]f clen]v DjlGwt eGf sfofno nufot eGf ljefudf d]t
cBfjlws gx]sf sf0f df6 ln6df pNn]lvt dfnjt f]xL kldf0fdf k7fL ePsf] k7fL
ePsf dfnjt cfof]hgf k|of]hgdf g pkof]u ePsf] cfZjt xg] cjyf 5g ljefusf] df6ln6
ePsf] sDKo6df Iff k|0ffnL ekbf] gx]sf] sf0fn] o If]qsf] clen]v tyf cgudg Jojyf
k|efjsfL b]lvPsf] 5g o DjGwdf fhj 56sf] ˆ6j]o )amp$ b]lv sfofGjogdf cfPsf]n]
otf] dof dfwfg xg] sfofnon] hgfPsf] 5
11 cu|Ld s M cfos P]g ) sf] bkmf ( cgf 7]Ssf jf sfsf] sd eQmfgL ubf+ eQmfgL
sddf - k|ltztsf bn] s ssectL ug+kg]+ pNn]v 5 d]lzgL cfhf vlb tyf _uf]ug sfo+sf]
ljn eQmfgLdf - k|ltztsf bn] clu|d s ssectf uL eQmfgL ug+kg]+df sd s ssectf u]sf]
)(ndash cn ug+kb+5
12 ekfO+ M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod ^[ df vr+ ubf+ vr+sf] lan ekfO+ lxt
n]vf fVg kg]+ pNn]v 5 ljleGg ldltdf vlb dNof_sg ldlt vlb OsfO+ nufot laleGg
ldltsf] a7s a]sf] elg a7s eQf eQmfgL vr+ n]v]sf]df Ps JolQmn] (amp)ndash sd aem]sf]
gb]lvPsf] x_bf DalGwtaf6 cn ug+kb+5
13 f]em vlb M fj+hlgs vlb lgodfjnL )^$ sf] lgod cgf fj+hlgs lgsfon] aflif+s
) nfv eGbf a9Lsf] vlb ug+kg]+ ePdf vlb of]hgf tof uL vlb sfo+sf] k|s=lt cgf vlb
sfjfxLsf] do tflnsf tof uL f] adf]lhd Ps k6s af]nkq jf lnaGbL befpkqaf6 vlb
ug+kg]+ Jojyf x]sf] 5 ljefun] pkf]Qm Ldf eGbf a9Lsf] fdfg vlb ug+ vlb O+sfO+ yfkgf
uL vlb of]hgf tof u]sf] ePtfklg 2999090- sf] sDKo6 Nofk6k lk|G6 nufot lhGL
dfnfdfgx lgoddf Jojyf eP cgf k0f+ k|ltkwf+ ufO+ vlb of]hgf adf]lhd jif+eLsf] nflu
Ps k6s vlb ug+kg]+df k6s k6s uL f]em vlb u]sf] 5 lgodsf] kfngf ug+kb+5
14 g]kfn eft If]qLo Jofkf tyf kfjxg cfof]hgf M Ps aringf k|0ffnL ljsf ug] sfosf nflu g]kfn
eft If]qLo Jofkf tyf kfjxg cfof]hgf cGtut o jif sn jh]6 ^))))))ndash dWo]
^((amp$ndash -$=^ k|ltzt_ vr ePsf] 5 kfdzbftf lgoQmL k|of]hgsf nflu khLut cgGwfg
tyf kfdz )))))))ndash jh]6 jLs[t eO+ ^((amp$ndash -= k|ltzt_ vr ePsf] 5
eg] eflts k|utL $) k|ltzt x]sf] 5 cfof]hgf cGtut ldlt ) hgdf ePsf] Ddmftf cgf
kfdzbftfnfO kfdz ]jf jfkt dNo clej[l4 s ()$ampndash d]t ^(($ampndash eQmfgL
u]sf] 5 Ddmftf ldltn] ^ dlxgfdf Sgkg] o SjfnL6L P8efOhL sfosf nflu lgoQm pQm
kfdzbftfn] sfoljj0f cgf sfd ug gSbf Ps 4f k|0ffnL ljsf ug] sfodf l9nfO xg
uPsf] 5 fy lFun lj08f] 6]8 kf]6n ljsfsf nflu sfo ug km6j]o lgdf0f tyf ljsfsf
nflu o jif sf]8 ah]6 ljlgof]hg ePsf]df ljlQo eflts k|ult bj zGo x]sf] 5
lFun lj08f] 6]8 kf]6nnfO jrflnt ug] eGf k|lqmofnfO n agfpg]] p2]Zo x]sf] o
sfo afl0fHo tyf cfklt dGqfnon] dGjo ugkg] cGtfli6||o If]qLo Jofkf k|jWfg ugsf nflu
yflkt sfofnon] 6]8 kf]6nsf] sfo hfL fv]sf]n] l+un lj08f] c6f]d]zg sfodf l9nfO ePsf]
60
ljefun] hgfPsf] 5 osfo+sf] nflu DjlGwt dGqfno pQm sfofnou+ dGjo uL lFun
lj08f] 6]8 kf]6nnfO jrflnt jgfpg] sfodf ljefusf] k|efjsfL eldsf xgkb5
15 pkndashIf]lqo oftfoft clej[l4 cfof]hgf M fli6laquoo pkIf]lqo ahf+u bud If]qsf] kxrdf wf ug
eGf k|0ffnL wf uL dVo cGtfli6laquoo Jofkf If]qsf] Ifdtf clej[l4 ugsfnflu g]kfnjf6 eft
eft xb j+unfb]z e6fg+u bIf lIft oftfoftsf] ljwf k|bfg ug] p2]Zon] cy dGqfno
PlzofnL ljsf as ljr $ dfr ) df cgbfg xfotf Demftf eO pk If]lqo oftfoft
clej[l4 cfof]hgf sfofGjogdf x]sf] 5 Demftfcgf of] cfof]hgf ) hg ) df DkGg
xgkg]df k6s k6s uL ) hg )amp Dd DkGg ug] uL Dofb yk u]s]f 5 o sfoqmd
cGtut PlzofnL ljsf jsn] sfo pks0f kfdz ]jf sfo nufot cj08fsf] nflu $=
ldlnog cd]lsL 8n cgbfg xof]u pknAw ufpg] uL Demftf ePsf] 5 o DaGwdf b]lvPsf
Joxf]f lgDgfgf 5
151 cflys sfoljwL lgodfjnL )^$ sf] lgod -_ amp-_ df jb]lzs xfotf DjlGw clen]v
fVg kg] Jojyf u]sf] 5 eGf ljefun] klof]hgf lxfj DjlGw cfjos xg] clen]v lhi6x
flv klof]hgf lxfjtof ul n]vfkLIf0fsf] s|ddf k]z u]s]f 5g ojf6 cf=j= )amp)amp
Ddsf] cgbfg vr le8fg ug lsPg bft[+yfnfO dodf g cfof]hgf lxfj k|dfl0fs0f uL
k]z ug kLIf0fsf nflu ck|dfl0ft cfof]hgf lxfj dodf k]z ugkb5
152 cfof]hgf cGtut cflzs8f jN8 sfofGjog ug ejg DjGwL cgGwfg tyf kfdzbftf c+s6f8
+u ) l8]Dj )$ df )^ hg leq DkGg ug] uL Demftf ePsf] 5 Demftf cgf
)ampamp df klxnf] lstf jfkt cd]lsL 8n )) - $ndash_ df eQmfgL ePsf] 5
Demftfsf] eQmfgL tflnsf cgf cfof]hgf ePsf] dlxgf kl5 bf]gtf] lstf eQmfgL xg]
pNn]v 5 kfdzbftf c+s6f8jf6 kfdz ]jf DjGwL sfo+sf nflu o jif amp sf]8 () nfv
jh]6 ljlgof]hg ePsf]df eflts nIosf] ) k|ltzt sfd kf ePsf] t sfotflnsf cgf sfd
kf gePsf]n] sg klg sd vr ePsf] 5g )ampamp$ sf] k|yd rfdflsdf sd eQmfgL ePsf]
ljefun] hgfPsf] 5 kfdzbftf c+s6f8sf] bft[+yfsf] xdltdf ) hg )amp Dd Dofb yk
ePsf] 5 yk cjlwleq sfotflnsf cgf afsL x]sf] sfo DkGg ugkb5
153 ˆ6j]o lgdf+0f tyf kfdzsfo cGtut cf]fsn nfO]G vlb ug ) sf]8 $) nfv amp$
xhf jh]6 ljlgof]hg ePsf]df k]zLlkms]g adf]lhd nfut cgdfg tof uL ljl8F 8sd]06 tof
ug] Dd eflts sfo ) k|ltzt DkGg ePsf] ePtf klg af]nkq cfJxfg ug] sfo xg gs]sf]n]
ljlQo k|utL zGo x]sf] lylt 5 on] ubf cflzs8f jN8+ sfofGjog ug] sfo l9nf xguPsf] 5
154 gub cgbfgtkm eGf ljefu jf eGf sfofnosf] ejg lgdf0fsf nflu qmdz sf]8
$ sf]8 jh]6 ljlgof]hg ePsf]df eGf ljefusf] ejgsf] 8laquoOF l8hfOg l6d]6 jf]nkq
DjlGw sfd ePsf] t df]ljnfOh]zg k]ZsL vr gePsf] sf0f eflts k|ult ) k|ltzt x]tf klg
ljlQo k|ult zGo x]sf] cfufdL )ampamp$ b]lv ejg lgdf+0f sfo z xg] cjyf x]sf] 5 eg]
jf eGf sfofnosf] 8laquoOF l8hfOg l6d]6 jf]nkq DjlGw sfd ePsf]n] eflts k|ult )
k|ltzt ljlQo k|ult zGo x]sf] 5
155 cfO=O=sf]8 k|0ffnLsf nflu sfofno +rfng+u DjlGwt pks0f vLb ug sf]8 jh]6
ljlgof]hg ePsf]df f]sf] eflts ljlQo bj k|utL ZfGo x]sf] 5 ojf6 pQm k|0ffnL +rfng
k|efljt xg uPsf] 5 o DjGwdf lgsfL k7fL +s]t gDj nufpg] sfodf l9nfO xg uPsf]n]
dodf j]fnkq k|lqmof z xg gs]sf] ljefun] hgfPsf] 5
16 f]em eQmfgL M o jif If]qLo oftfoft clej[l4 cfof]hgf cGtut cfzLs8f jN8 +rfng ugsf
nflu laleGg ^ cfkt+s+u df]8n 8f6f ]G6 g]6jls+u pks0f ]fSnf ˆ6j]o sDKo6
f]sf] fdfg e 6f]]h l8efO cf l8 lj Pd P km6j]o vlb ug 150186818- nfut
cgdfg -dNo clej[l4 s jfx]s_ jLs[t uL af]nkq dfWodjf6 115016187-df +dmftf -dNo
clej[l4 s jfx]s_ ePsf]df 107472115--dNo clej[l4 s lxt_ eQmfgL ePsf] 5 pQm vlb
k|lqmofsf] kmfOn kLIf0f ubf b]lvPsf] Joxf]f lgDgfgf 5g M
161 fjhlgs vlb lgodfjnL )^$ sf] lgod df dfnfdfg vlb ug kj DjlGwt dfnfdfgsf]
k]lzlkms]gsf] cwLgdf xL fjhlgs lgsfon] vlb sfosf] nfut cgdfg tof ugkg] Jojyf
5 ljefun] pQm vlb sfo fli6laquootsf] k|ltkwfTds jf]nkqsf] dfWodjf6 PlzofnL ljsf
jssf] xdlt lnO u]sf] ePtf klg vlb ugkg] fdfgsf] k]zLlkms]g tof gu]s]f nfut
cgdfg tof ubf b ]6 lnPsf] lglZrt ug] cfwf x]sf] 5g fy 7]Ssfx nfut cgdfgsf]
61
tngfdf amp=( k|ltzt b]lv $=amp) k|ltzt 36L sjf]n cFs k]z eO jLs[t ePsf] b]lvPsf]n] vlb
sfosf] nfut cgdfg tof ubf lnPsf] cfwf k]zLlkms]g b]6 ki6 ugkb5
162 7]=g+= STEPNCBDOC01 cGtut cfzLs8f jN8sf nflu df]8n 8f6f ]G6vlb ug Ps
cfkt+s+u sjf]n c+s $($^$ndash -dNo clej[l4 s afx]s_ df Demftf ePsf]df pQm vlb
sfosf] Demftf cgf Dk0f sfoDkGg ePsf] k|fljlws ki6L xg kb5 pQm vlb sfosf] ldlt
)ampamp sf] k|fljlws ldltsf] k|fljlws k|ltj]bgsf] cfwfdf +Demftf adf]lhd () k|ltzt n] xg]
-dNo clej[l4 s lxt_ 26992023- eQmfgL d]t ePsf]df k|fljwLs k|ltj]bgdf s]xL fgf pks0f
dfq h8fg ug jfsL x]tf klg 8f6f ]G6 fet kdf +rfng of]Uo k|efju|fxL b]vLPsf] elgPtf
klg f] k|ltj]bg fy +nUg e]Llkms]zg r]s lni6kLIf0f ubf cgudg ljwf gx]sf] PSh6
kmofg ]6ck gePsf] ljBtLo sfosf] k|fljwLsjf6 e]Llkms]zg ug jfsL x]sf] s]lePd lxtsf]
Pnll8 df]lg6 cfklt+ xg jfsL x]sf] llensfosf] llen k|fljwLsjf6 e]Llkms]zg xg jfsL
x]sf]n] sfosf] k0ftf j]u k|fljlws kdf sfo DkGg k|ltj]bg lbPsf] b]lvPsf]n] jfsL sfo d]t
DkGg ePkl5 dfq jfsL sd eQmfgL ugkb5
163 7]=g+= STEPNCBDOC02 cGtut ldl8nj]o f]Snff jf f] xsf] km6j]o xf8j]o cfklt tyf
h8fg sfosf nflu Ps cfkts++u sjf]n c+s $)ampamp)ndash -dc=s jfx]s_ Demftf eO+
amp dNo clej[l4 s lxt eQmfgL ePsf] 5 Demftfsf] abf = df ˆjo] jLsf
u]s]f ^ lbg +Ddsf] jf]06L xgkg] Jojyf x]sf] 5 ˆ6j]o vlbsf nflu k|fljlws ldltjf6
jLsf u]sf] ldlt )amp n] ^ lbg cyft )amp$$ Ddsf] jf]06L cjlw d]6Lg] uL
Demftfsf] abf =$ cgf k|ltzt sfoDkfbg hdfgt amp))ndash fVg kg]df ldlt
)ampamp Dd dfq xg] uL g]kfn dr]06 jssf] NMBPBG160478sf] ) k|ltzt hdfgt
$))ndash fv]sf] b]lvG5 ctM PlzofnL ljsf jsjf6 jLs[t Demftfsf] ztsf] kfngf xg]uL
hdfgt sd cjwL sfod ug] uL hdfgt lngkb5 fy pQm ˆ6j]o +rfng ug Demftf
cgfsf] ) k|fljlwsnfO lbg] tflnd lbg] sfo ^ dlxgfsf] nflu pTkfbssf] cflwsfLs
hgzlQmjf6 kf]6 h8fg k|ltyfkg cfbL )))ndash -d c=s d]t_ sf sfo afsL x]sf]n]
Demftf cjlw leq f] sfo DkGg ugkb5
164 7 ]-g_-STEPNCB DOC-03Actu+t cfzLs8f jN8+sf nflu e+ 6f]]h l8efOvlb ug+ Ps
cfkt+s _u sjf]n c_s ^)))ndash [d=-c-s jfx]s df ldlt hg )^ df _emftf eO+
22273750- eQmfgL ePsf] 5 pQm fdfg vlb ug lgDgfgf k]zLlkms]g tyf nfut cgdfg
()^ampndash -dNo clej[l4 s lxt_ jLs[t ePsf] 5 t nfut cgdfgdf fdfgsf] b
]6 lnPsf] cfwf k6 uLPsf] 5g o jf6 jf]nkqdf k|ltkwfsf nflu lnPsf] nfut cgdfg
k|efjsfL b]lvPsf] 5g pQm jf]nkqbftfjf6 tL fdfg ldlt )amp df ljefudf bflvnf eO
k|fljlws ldltjf6 kLIf0f xbfF tL fdfg k|fKt ePsf]df eGf ljefu lh=cfO=l8= l df h8fg
ug] sfo DkGg eO gs]sf] ljefusf ) hgf cfO=6L=k|fljwLsxnfO+ ft lbg] tflnd d]t lbg
jFfsL x]sf] hgfPsf] 5 k|fljlws ldltjf6 fdfg klIf0f gu]sf] hgfPsf]df f]sf] sf0f vnfPsf]
5g ojf6 tL fdfgsf] u0ft lglZrt xg] cfwf x]sf] 5g jf]06L do Ldfleeq k|fKt
fdfgsf] k|fljlws kLIf0f ulgkb5
165 7]=g+=STEP NCBDOC3CcGtut g]6jlsu pks0f cfklt tyf h8fgsf nflu Ps cfkt+s+u sjf]n
c+s (^))ndash -dNo clej[l4 s jfx]s_ df )amp) df Demftf eO () k|ltzt n] xg]
dNo clej[l4 s lxt 19906295- eQmfgL ePsf] 5 k|fljlws ldltsf] )amp) sf] k|ltj]bg
cgf pQm fdfg k|fKt ePtf klg ljefu cGtut sfofnoxdf h8fg ugkg]df f] gePsf]n]
k|fljwLs kLIf0f xg jfsL x]sf] hgfPsf] 5 Demftf cgf tL fdfg )amp leq k|fKt
ePtf klg k|fljwLs kLIf0f gePsf] sf0f k|fljlws kdf pkoQm u0ftLo ePsf] lglZrt xg]
cfwf x]sf] 5g ot eGf ljefusf] ) hgf rgf k|ljwL k|fljwLsxnfO amp lbg] tflnd d]t
lbg] jfFsL x]sf] 5 pQm Dk0f sfo Demftf cgf )amp Dddf DkGg ugkb5
17 fhj tkm M cflys sfoljwL lgodfjnL )^$ sf] lgod df k|To]s sfofnon] cflys jif
dfKt ePsf] lbg leq nutL fhjsf] sd cn ug jfFsL sd tyf xjnL fhj sd
d]tsf] sRrfjfL d]t le8fO fhjsf] jflifs cflys ljj0f tof ul k]z ugkg] Jojyf 5
eGf DjlGw cfDbfgLdf 61000- cGo k|zflgs ]jf zNsdf 109000- sfL DkQL
lnnfddf 88200- k|zflgs b08 hljfgfdf 10000- uL sn 268200- cflys ljj0f
62
cfjh] ljr fhj cfDbfgLdf kms b]lvPsf]] DjGwdf lxfj ldnfg ul fhj n]vf cBfjlws
ugkb5
18 a+s lxfa ldnfg M cflys sfoljlw lgodfjnL )^$ sf] lgod df fhj cfDbfgL ug] k|To]s
sfofnon] DjlGwt asdf hDdf ePsf] fhjsf] as lxfj ldnfg ul eQmfgL ePsf] amp lbg leq
dfls ljj0f tof ul tf]lsPs]f sfonodf k]z ugkg] Jojyf 5 o jif k|fKt fhjsf] cflys
ljj0fdf pQm cgf lxfj ldnfg ubf js efr ePsf] t jsn] sfofnosf] vftfdf cfDbfgL
gb]vfPsf] ef=g+= ampampamp sf] ))))ndash ef g+= sf] )amp)))ndash d]t amp)))ndash
sfofno sf]8 gDj amp)) df hDdf xgkg]+df amp)$ df fhj bflvnf ePsf] 5 ljefun]
fhjbflvnf ubf DjlGwt sfofno sf]8df fhj bflvnf ugkb5
ojf tyf fgf JojfoL jf]huf sf]if lrjfno
1 nIo k|ult M cflys sfoljlw lgodfjnL )^$ sf] lgod df ah]6 tyf sfoqmd sfofGjog
ug] k|To]s sfofnon] cgrL adf]lhdsf] 9fFrfdf rfdfls k|uflt ljj0f tof uL tfns
sfofnodf k7fpg kg] Jojyf 5 sf]ifsf] k|ult ljj0f cgf = k|ltzt dfq k|ult xgfsf]
sf0f ki6 u]sf] 5g nIoadf]lhd k|ult xfln ug sfofnon] Wofg lbgkb5
2 sff]afsf] n]vf M cfly+s sfo+ljlw P]g ) sf] bkmf ) adf]lhd sff]afsf] n]vf g]kfn sfn]
tf]lsP adf]lhd xg] ToL gtf]lsPDd xfn k|rlnt n]vf k|0ffnL cgf sff]afsf] n]vf fVgkg]+
Jojyf 5 sf]ifn] gubdf cfwflt n]vf k|0ffnL ckgfP jfnft Pj_ cfo Joo ljj0f tof u]]sf]
5 sf]ifn] tof u]sf] jfnft Pj_ cfo Joo ljj0fdf pNn]lvt sd sndsf DaGwdf le8fg
xgkg]+ axL vftf Pj_ xfos alxvftf cBfjlws uL sfof+no k|dvaf6 k|dfl0ft gu]sf] jfnftsf]
DklQ dxndf ly DklQsf] ljj0f dfj]z gu]sf] sf0f jfnftn] sff]jfsf] oyfy+ lrq0fug]+]
cjyf x]sf] 5g sff]jfsf] clen]v Jojlyt ug]+tkm+ sf]ifn] Wofg lbgkb+5
3 cfGtls lgoGq0f Jojyf M sfofnon]] k|rlnt P]g lgodsf] kfngf ul cfGtls lgoGq0f Jojyf
ekbf] k|efjsfL agfpgkb5 sf]ifn] lgodfjnLdf tf]s] adf]lhd lgoGq0fsf] jftfj0f hf]lvd
If]qsf] klxrfg rgfsf] cfbfg k|bfg cgudg dNofsg htf ljifonfO+ d]6L sf]ifsf] sfdsf] k|s=lt
cgk cfGtls lgoGq0f k|0ffnLsf] Jojyf gu]sf] cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod
(^[ n] tf]s]sf] Jojyf cgk o cfly+s jif+sf] cfGtls n]vfkLIf0f ufPsf] 5g lgodfjnLdf
pNn]v ePadf]lhdsf] cfGtls lgoGq0f k|0ffnLsf] Jojyf uL sf]ifn] nufgL tyf vr+ Jojyfkg
ug+kb+5
4 k]ZsL sd M cfly+s aif+sf] cGToDd km5of+6 geO+ af_sL x]sf] JolQm tyf _yf amp sf] k]sL -
10832985ndash cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod amp$ adf]lhd km5of+6 ug+kb+5
5 Jofh vr+ M ljkGg ju+ shf+ cGtu+t sf]ifnfO+ ljleGg a_s tyf ljQLo _yfxaf6 k|fKt shf+df
k|ltztsf bn] Jofh eQmfgL ug+kg]+ Jojyf 5 sf]ifn] o jif+ kmfOgfGaf6 lnPsf] shf+sf]
Demftf eGbf a9L Jofh vr+ n]v]sf] - amp^(ampndash DalGwt a_s tyf ljQLo _yfaf6 cn
ug+kb+5
6 36L Jofh M ojf tyf fgf JojfoL jf]huf sf]if [~rfng lgodfjnL )^ sf] lgod df
sf]if a_s ljQLo _yf Pj_ xsfL _yf aLrsf] Demftfgf f_jf Jofh lgoldt kdf
aemfpgkg]+ fy tf]lsPsf] dodf Jofh gaemfPdf lgod sf] k|lqmof cjnDag uL cn ug+kg]+
Jojyf 5 sf]ifn] $ a_s tyf ljQLo _yfnfO+ - 15 sf]8 20 nfv 66 xhf shf+ nufgL u]sf]df
k|fKt xg af_sL Jofh - nfv xhf DalGwt a_s tyf ljQLo _yfxaf6 cn ug+kb+5
7 shf+ fk6L C0f M ljkGg ju+ shf+ cGtu+t ljleGg a_s tyf ljQLo _yfaf6 k|fKt fk6L shf+df
sf]ifn] jflif+s k|ltztdf gj9g] uL Jofh eQmfgL lbg] Jojyf 5 sf]ifn] xfnDd jfl0fHo
a_s ljsf a_s $ ljQ sDkgL uL hDdf () a_s tyf ljQLo _yfaf6 )amp cfiff9
dfGtDd -$^ndash shf+ fk6L k|fKt uL -^ndash Jofh eQmfgL u]sf]
5 pQm fk6L shf+dWo] nufgL xg gs]sf] -^amp()ndash ljleGg a_s tyf ljQLo
_yfxdf rfn tyf art vftfdf fv]sfn]] p2]Zo cgf nlIft ju+n] nfe k|fKt ug+ s]sf] 5g
shf+ fk6L C0f k|jfx ljZn]if0f uL lgliqmo kdf a_s tyf ljQLo _yfdf x]sf] dfHbftnfO+
nufgL gLlt cgk k|ltkmn cfh+g xg]uL nufgL ug+kb+5
63
8 nufgL hf]lvd M g]kfn fi6 a_sn] dofu|t 3f]if0ff u]sf] Ps kmfOgfGdf x]sf] shf+ - sf]8
) nfv hf]lvddf x]sf] 5 pQm _yfaf6 nlIftju+df u]sf] shf+ k|jfx tyf lkmtf+ lyltsf]
k|efjsfL cgudg uL] f_jf Jofh cn ug+kb+5 fy sf]ifn] hf]lvd dNofsg uL dofu|t
gx]sf ljQLo _yf_u dfq cfly+s sff]af ug+kb+5
9 p7g gs]sf] C0f M sf]if xsfL _yf ljr ePsf] C0f eQmfgL tflnsf cgf sf]ifsf] C0f
k|jfxdWo] eQmfgL cjlw dfKt eOs]sf xsfL nufot xsfL _yfdf u]sf] nufgL
=112560502- cnL ug+ ljz]if Wofg lbgkb+5
10 lkmtf+ tyf Jofh M ojf tyf fgf jf]huf sf]if lrjfno nufgL lgb]+lzsf )^( sf] bkmf
df sf]if a_s ljQLo _yf Pj_ xsfL _yfaLr Demftf eP cgfsf] eQmfgL tflnsf cgf
f_jf Jofh lgoldt kdf sf]ifdf aemfpgkg]+ f] cgf gaemfPdf sf]ifn] f]xL lgb]+lzsfsf] bkmf
sf] k|lqmof cjnDag uL sf]ifn] f_jf tyf Jofh cn ug+kg]+ pNn]v 5 jf]huf sfo+qmd
cGtu+t sf]ifn] )amp cfiff9 dfGtDd ) jfl0fHo tyf ljsf a_s kmfOgfG sDkgL 3
ju+sf ljQLo _yf s]lGb|o xsfL _yf ^ xsfL _yf d]tnfO+ -$(^$ndash shf+
pknJw ufPsf] 5 sfof+non] k]u]sf] ljQLo ljj0f cgf )amp cfiff9 dfGtDd ^
xsfL _yfaf6 -745841283- ) a_s tyf ljQLo_yfaf6 -746790265-d]t hDdf -
$(^$ndash cn ug+ af_sL sd lgb]+lzsfn] tf]s]sf] k|lqmof cgf cn ug+kb+5
11 lstf cn M sf]ifn] j_sx_u u]sf] nufgL Demftfdf cnL ldlt pNn]v gu]sf] t ljQ zfvfn]
k|dfl0ft u] cgf _fjf lstf bO+ j_s_u qmdzM -30 sf]8 -7 sf]8 50 nfv Pj+ -30 sf]8
7 sf]8 40 nfv cn ug+kb+5
cfGtls fhj sfofno If]q g+= aadxn
1 dNo clea[l4 s ljj0f M dNo clej=l4 s P]g ) sf] bkmf df sbftfn] k|To]s dlxgfsf]
dlxgf dfKt ePsf] lbg leq s ljj0f aemfpg kg]+ Jojyf 5 dNo clea=l4 sdf btf+
ePsf (( sbftfdWo] ^ n] aGb u]sf] af_sL (^ n] dNo clej=l4 s ljj0f aemfpg kg]+df
n] 8]lj6 ljj0f ( n] qm]l86 ljj0f ampamp n] zGo ljj0f k]z u]sf] $ n] ljj0f k]z
gu]sf] Pj_d amp sf] ljj0f gvn]sf] b]lvPsf] 5 sfof+nodf btf+ x]sf sbftfxn] )amp$
b]lv )amp Dd ( j6f qm]l86 s ljj0f k]z u]sf]df tL sbftfnfO+ - cj+ sf]8
nfv xhf g]kfn sfn] dNo clea=l4 s lkmtf+ lbg kg]+ _efljt bfloTj b]lvPsf]df f]
sdnfO+ cfly+s ljj0fdf bfloTjdf b]vfPsf] 5g qm]l86 s ljj0f k]z u]sf sbftfdWo]
dlxgfeGbf al9 cjlw b]lv lgGt qm]l86 xg] sbftf 5gf6 ubf+ x]sf 5g dNo clej=l4
s qm]l86 b]vfO+ ljj0f k]z ug]+ otf sbftfsf] sff]jfsf]] cjyf olsg uL dNo clej=l4 s
8]lj6df Nofpg k|efjsfL kxn ug+kb+5
2 dNo clea[l4 s aSoftf M dNo clea=l4 s P]g ) sf] bkmf ( df sbftfn] k|To]s cjlwsf]
s f] cjlw dfKt ePsf] ldltn] kRrL lbgleq aemfpg kg]+ gaemfPdf af_sL x]sf] s sddf
jflif+s bz k|ltztsf bn] yk bt nfUg] Jojyf x]sf] 5 sfof+nodf btf+ x]sf sbftfxdWo]
)amp cfiff9 dfGt Dd )) sbftfsf] -( sf]8 ( nfv xhf bflvnf ug+ af FsL x]sf]n]
lgodfgf cn ug+kb+5
3 cfos aSoftf M sfof+no cGtu+t x]sf sbftfdWo] ljleGg sbftf_u )amp cfiff9 dfGtDd
cfos cGtMzNs clu|d s lalqms 7]Ssf s uL -amp$ sf]8 amp^ nfv xhf cn ug+
af_sL x]sf] 5 kgfj]bgdf uPsf afx]ssf sbftfsf] aSoftf sd sfjfxL uL 6Eumlf] nufPsf]]
5g
4 dNo clej=l4 s sf]if M dNo clea=l4 s lkmtf+ ug+sf] nflu o jif+ sbftfaf6 - sf]8
nfv xhf dfu eO+ cfPsf]df -$ sf]8 nfv ) xhf lkmtf+ ePsf] 5 jh]6df cfwflt
xL lgsfzf vr+sf] k|lqmof cjnDag u]sf] 5g
5 s kLIf0fM cfos P]g ) cgk k]z ePsf cfo ljj0fdWo] k0f+ s kLIf0fsf nflu 5gf6
ePsf ^ sbftfsf] of] jif+ k0f+ skLIf0f ug+kg]+df ^ dfq sbftfsf] s kLIf0f xg s]sf]
b]lvof] cfo ljj0f k]z u]sf a sbftfxsf] rf jif+leq s kLIf0f ug]+ gLlt cjnDag ug+
cfjZos wf ug+kb+5
64
6 C0f k_hLsf] cgkft M sbftfsf] jfnftdf xg] C0f z]o k_hLsf] cgkft kLIf0f ubf+ clws=t
k_hLsf] tngfdf Gog dfqfdf rQmf k FhL h6fpg] Jojfodf gtf]tsf] cefj b]vfO+ j_sjf6 C0f lnP
Jofh vr+ s6=L ug]+ u]sf] 5 s bfloTjdf k|ToIf c ug]+ C0f k_hL z]o k_hLsf] cgkft
cGt+fli6laquoo cEof x]bf+ M Dd x]sf] b]lvP tfklg sfof+nosf If]qflwsfsf sbftfsf] cjyf
$M Dd b]lvPsf]n] k_hL Gog _sng u] C0f lnO+ Jofh vr+ n]Vbf fhjdf k|efj k]sf] 5
cGt+fli6laquoo dfGotfcgk C0f k_hL cgkft DjGwdf sfggL Jojyf ug+kb+5
7 xjfO]jf ~rfngdf s M g]kfn jflx k|efjsfL Jojyfkg x]sf] u jflGbf JolQmn] xjfO ]jf
+rfng ubf cfos P]gsf] bkmf amp) -_ adf]lhd g]kfnjf6 k|yfg xg] ofqsf] cf]f kf
g]kfnaf6 rnfg ulPsf] 8fFs jf dfnfdfgsf] cf]fkf nfO cfodf dfj]z uL s eQmfg
ugkg] Jojyf x]sf] 5 TouL P]gs bkmf ^amp sf] pkbkmf ^-5 _ df g]kfnaf6 k|yfg ug] ofq
g]kfnaf6 rnfg ulPsf] 8fFs jf dfnfdfgsf] cf]f kfsf] cfDbfgL g]kfnsf] |f]t xg] pNn]v
u]sf] 5 bf]xf]f] sdlQm Demftfsf] If]qflwsf leq gkg] sf7df08fjf6 cGtfli6laquoo p8fg eg]
jfo]jfnfO pkf]Qm adf]lhdsf] cfDbfgLdf vr ssectf guL cgrLdf pNn]lvt bdf s nfUg]
Jojyf x]sf] 5 o sfofno cGtutsf sbftfn] cfo aif )amp)amp df k]z u]sf] ljj0f
cgf gfuls pbullog k|flws0fn] fjhlgs u]sf] dfls ofq k|yfg ljj0f cgf g]kfnaf6
k|yfg u]sf ofq sbftfn] s k|of]hgsf nflu b]vfPsf] ofq +Vofdf k]sf] 5 oyfykdf
k|yfg ofqsf] sbftfn] b]vfPsf] ofq jLrsf] kms VofnfO sbftfn] pknJw ufPsf] cft
dfls l6s6 bnfO cfwf dfg] u0fgf ubf gku s = sf]8 nfv ^ xhf f]sf] zNs
tyf Aofh d]t u0fgf uL cn ugkb5
8 vr ssectL M cfos P]g ) sf] bkmf adf]lhd AojfoFu DalGwt vr dfq s66L ug kfpg]
Jojyf 5 kfj 8]enKd]G6Fu DalGwt Ps sbftfn] cflys aif )amp)amp df xhf OlSjl6
z]osf] k|lt z]o =)) n] xg] k|lt uf=lj= = nfvn] xg] = sf]8 ) nfv bf]nvf lhNnfsf]
ufLz+s vx] ufp ljsf ldltsf] nflu Pnf]6d]G6 ePsf]df f] sd k|fKt xg gsL ( cfiff9
)amp sf] af]8sf] lg0foaf6 pQm sd f] afx]s ut ljut aifsf] k|fKt xg afFsL = nfv (
xhf d]t sn = sf]8 nfv (( xhf f]em gfkmf gf]Sfg lxfadf vr n]vL k]z u]sf]
cfo ljj0fdf d]t bfjL u]sf] 5 cfos k|of]hgfy z]o afkt k|fKt xg] sd z]o kFhLFu
DalGwt xg] DalGwt z]]o kFhLdf g ldnfg ugkg]df vr bfjL ug ldNg] gb]lvPsf]n] cfos
P]g ) adf]lhd pQm sd vr ssectL ug ldNg] gb]lvFbf f] sd afa sbftfsf] gf]SfgL
36fpg kb5
9 dfgkflts s ssectL M dNo clea[l4 s P]g ) sf] bkmf amp df btf ePsf] JolQmn] cfkmgf] s
nfUg] sff]afFu DalGwt jt jf ]jf cfoft jf k|fKt ubf lt]sf] jf ltgkg] ssf] sd cfkmn]
p7fPsf] ssf] sdaf6 ssectL ug Sg] Jojyf 5 Ps klAn]s]zgsf] cfo aif )amp)amp sf] dNo
clej[l4 s ljj0f cgf sn lalqmdf sof]Uo lalqm (=(amp k|ltzt s 56sf] lalqm ()=)
k|ltzt b]lvG5 sbftfn] a sof]Uo vlbsf] dNo clea[l4 s $^() bfjL u]sf] xFbf
of] cfo aifsf] dfgkfltsn] $^( bfjL ug ldNg] gb]lvPsf]n] pQm qm]l86 cdfGo ugkb5
10 lj1fkg tyf k|a4g vr M +yfut ljBfno dfkb08 tyf +rfng lgb]lzsf )^( sf] zlIfs
Jojyf DalGw sDkf]g]G6 g+ $== cgk lghL If]qaf6 +rflnt zlIfs +yfn] ljBfyL egfsf]
nflu lj1fkgsf] ljifojt Todf xg] vrsf] lhNnf lzIff sfofnoaf6 kj jLs[lt lnO cfwfet
txsf ljBfnoxn] nfvDd dfWoflds txDdsf ljBfnonxn] al9df = nfvDd vr
ug kfpg] Jojyf 5 ( zlIfs +yfn] lj1fkg tyf k|j4g vr bfjL ubf vrsf] DalGwt
lgsfoaf6 jLs[lt d]t glnPsf] lgb]lzsf adf]lhdsf] al9 vr bfjL ePsf] =) nfv ^ xhf
cdfGo uL f]df nfUg] cfos zNs tyf Jofh d]t 5fgjLg uL cn ugkb5
11 +rgf lgdf0fsf] dNo clea[l4 s M dNo clej[l4 s P]g ) sf] bkmf -_ df Jojflos
k|of]hgsf] nflu lgdf0f ulg] ) nfv eGbf al9sf] ejg ckf6d]G6 jf lkordf sDKn]S ljefun]
tf]s]sf] ot k|sfsf cGo +rgf btf gePsf] JolQmaf6 ufPsf] 5 eg] klg btf ePsf] JolQmaf6
u] x dfgL Totf] +rgfsf] jfldTj x]sf] JolQmaf6 s lgwf0f uL cnL ulg] sfggL Jojyf
5 sfof nosf sbftfn] =amp sf]8 $ nfvsf] +rgf lgdf0f u]sf]df btf gePsf] JolQmaf6
ufPsf]n] oaf6 dNo clea[l4 s =$ sf]8 $ nfv +sng xg gs]sf] cjyf 5 ty
5fgjLg uL +sng gePsf] dNo clea[l4 s yk bt Aofh hljfgf d]t cn ugkb5
65
12 dr]+G6 j_s M cGtfli6laquoo kdf ljQLo sff]afleq Ps yfgaf6 csf]+ yfgdf sdsf] yfgfGt0f
tyf nufgL DaGwL sff]afnfO+ d]6]af6 dr]+G6 js ljQLo ]jf_u DalGwt b]lvG5 o sfof+no
cGtu+tsf dr+]G6 j_sn] cfo ljj0f k] ubf+ fwf0f Jofjfosf] kdf k|ltztsf bn] s
u0fgf u]sf] 5 ljlQo ]jf dfg] dNo clej=l4 sdf btf+ gxg] t ljlQo sff]jf ug]+ _yfn]
cfos P]g ) sf] cgrL jdf]lhd ljlQo _yfnfO+ nfUg] ) k|ltzt s d]t lt]sf]
5g sbftfn] dr]G6 DoRon km08 z]o nufot sff]afsf] dWoystfsf] eldsf lgjfx u]sf]
xbfF cfos P]g ) adf]lhd as tyf ljQLo _yfnfO+ nfUg] s cn gu]sf]n] sbftfsf]
cfo jif+ )^(amp) b]lv )ampamp Ddsf] sof]Uo cfo -^()) df gku k|ltztn]
xg] cfos -(^$ cn ug+kb+5
13 Ps f]ng k|f=ln= -cflys aif )amp)amp_
131 lalqm kms M sbftfsf] dNo clea[l4 s ljj0fdf =^ampamp^))) dNo clea[l4 s qm]l86
b]lvG5 sbftfn] k]z u]sf] ljlQo ljj0fsf] cgrL df dNo clea[l4 s lle]an afkt
=amp^ampamp)) b]vfPsf]n] dNoclea[l4 s ljj0f eGbf ljlQo ljj0fdf =(amp))) al9
b]vfPsf]] cfwfdf xg] lalqm )))) 36L b]vfPsf]n] lalqm sd b]vfPsf] sd cfos P]g
) adf]lhd cfodf dfj]z ubf nfUg] s =ampamp)) f]sf] zNs tyf Jofh d]t 5fgaLg
uL cn ugkb5 sbftfn] 36L lalqm b]vfPsf] =)) df dNo clea=l4 s P]g ) sf]
bkmf amp adf]lhd k|ltztsf bn] xg] dNo clea[l4 s =(amp) tyf Aofh hljfgf d]t
5fgjLg uL cn ugkb5
132 vlb kms M sbftfsf] ljlQo ljj0fsf] vlb dNo clea[l4 s ljj0fsf] vlb le8fg xgkg]
Jojyf 5 sbftfn] ljlQo ljj0fsf] cgrL df =^ sf]8 ( nfv $ xhf sf] jt vlb
ly DklQ vlb =$ sf]8 nfv ^^ xhf d]t hDdf vlb = sf]8 ) nfv xhf
pNn]v u]sf] 5 f] afx]s sbftfsf] cGo vlb dNo clea[l4 s nfUg] d]t b]lvbg sbftfsf]
dNo clea[l4 s ljj0f l6g l86]Ndf sf]8 amp nfv amp xhf b]lvFbf =^amp nfv ^ xhf
vlb kms k]sf] 5 pQm vlbsf] lsGLn]g ljj0f d]t tof u]sf] kfOPg sbftfsf] pQm
vlbdf sbftfn] b]vfPsf] sn gfkmf cgkftdf pQm vlbsf] xg] lalqm =amp$ nfv $( xhfdf
vlb nfut 36fpFbf amp nfv $ xhf sf] cfos P]g ) jdf]lhd xg cfpg] s = nfv
^ xhf Pj+ f]xL P]gsf] bkmf ) cgf zNs tyf Aofh d]t u0fgf uL cn ugkb5 fy
sbftfn] 36L lalqm b]vfPsf] =amp$ nfv $( xhfdf dNo clea=l4 s P]g ) sf] bkmf amp
adf]lhd k|ltztsf bn] xg] dNo clea[l4 s =(^$)$ f]df nfUg] Aofh hljfgf d]t
cn ugkb5
133 36L dfHbft M sbftfn] k]z u]sf] ljlQo ljj0fsf] cgrL df clGtd dfHbft = sf]8 (
nfv ( xhf b]vfPsf] 5 sbftfn] f]xL ljlQo ljj0fsf] cgrL df of] aifsf] vlb =^
sf]8 ( nfv $ xhfdf cGo pTkfbg vr = nfv ^ xhfdf clGtd dfHbft =amp nfv amp
xhf 36fO =amp sf]8 nfv amp( xhf lalqmsf] nfut k|tt u]sf] 5 lalqmsf] nfutdf b]vfPsf]
clGtd dfHbft ljlQo ljj0fsf] cgrL df b]vfPsf] dfHbft aLr = sf]8 nfv xhf
kms k]sf] 5 sbftfn] nfut vrdf sd dfHbft dfj]z uL cfos P]g ) sf] bkmf
jdf]lhdsf] nfut vr j9fPsf] b]lvPsf]n] pQm = sf]8 nfv xhf j9L bfjL nfut vr
cdfGo uL cfodf dfj]z ubf cfos P]g cfos P]g ) jdf]lhdsf] s = nfv ( xhf
f]df nfUg] zNs Aofh hljfgf d]t u0fgf uL cn ugkb5
14 s bfloTj M cfos P]g ) sf] bkmf adf]lhd dfHbft dNof+sg ugkg] Jojyf 5 Ps
dlehn]] ANofs+ ln ($ lk|G6 ln =$$^) d]t hDdf =((^^ lnsf]
dfHbft ljut aifb]lv b]vfpFb cfPsf] 5 fdfg vlb uL 6sdf b]vfpFb hfg] f]sf] pkof]uaf6
lalqm cfo k|fKt gxg] cjyfdf f] dfg 6sdf b]vfO Eof6 qm]l86 lnPsf] 5 6laquo]l8ordfsf] kdf
k|of]udf cfpg] dfHbft ljut aif b]lv lhDd]jfL fb cfpg f]sf] dNo clea[l4 s qm]l86 lng]
lylt pkoQm gb]lvPsf]n] dfHbftdf b]vfPsf] lnsf] k|ltztn] xg] dNo clea[l4 s
=$)$ qm]l86 lnPsf] DaGwdf cfjZos 5fgjLg uL dfHbftsf] dNo clea[l4 s olsg
uL s bfloTj lgwf0f ugkb5 fy sbftfsf] )amp))amp df sn gfkmf =^ k|ltzt x]sf]
5 eg] )amp)amp df sn gfkmf cgkft amp k|ltzt C0ffTds xL gf]SfgL vnff u]sf] 5
sbftfsf] k|zflgs vr d]t nfutdf cTolws a[l4 eO b]vfPsf] sf0f gf]SfgL = sf]8 ^
66
nfv ^^ xhf ut cfo aifaf6 f]sf] gf]SfgL = sf]8 ^ nfv xhf d]t sn gf]SfgL
= sf]8 nfv ($ xhf pk yk 5fgjLg uL s bfloTjdf kg] c olsg ugkb5
15 dNo clea[l4 s lkmtf M cfos P]g ) sf] bkmf df f]oN6LnfO cdtM k|lqmofsf] of]hgf
k|of]u ug] k|ljlwsf] 1fg k|bfg ug] jf a1flgs cgej k|bfg uL k|fKt xg] cfosf] kdf kleflift
u]sf] 5 f]xL P]gsf] bkmf df sg JolQmn] afl4s DklQ lgoft afkt k|fKt f]oN6L cfodf nfUg]
cfosdf 56 xg] d]t Jojyf 5 Ps ldl8ofn]] cfo aif )amp)amp df cgnfOg lalqm Pj+ cGo
k|ljlwut 1fg afkt = sf]8 ^ nfv $ xhf lgoft lalqm afkt f]oN6L cfo b]vfO s u0fgf
ljj0f k]z u]sf] 5 sbftfsf] dNo clea[l4 s ljj0fdf s of]Uo vlb = nfv ) xhf
sf] dNo clea[l4 s = nfv ^ xhf sn lgoft lalqmsf] sf0f pQm a sd Eof6 qm]l86df
bfjL u]sf] b]lvPsf] 5 sbftfn] b]vfPsf] cfosf] a+sut k|df0f Demftf cgk k|fKt cfosf]
kli6s0f k|df0f j]u sbftfn] b]vfPsf] dNo clea[l4 s = nfv ^ xhf lgoftsf] sf0f lkmtfsf]
nflu bfjL ug ldNg] b]lvPsf] 5g
16 tL dlbfsf] sff]af M cfos P]g ) sf] cgrL adf]lhd sg cfo aifdf rf]6 lal8
l+uf vfg]tL vgL dlbf ljo u6vf kfgdnfsf] sff]af ug] lgsfosf] sof]Uo cfodf )
k|ltztsf bn] s nfUg] Jojyf 5 o sfofno cGtutsf ^ sbftfxn] sof]Uo cfodf )
k|ltztn] s lgwf0f ugkg]df k|ltzt dfq s lgwf0f u]sf] b]lvFbf gku k|ltztn] xg] s
=8 nfv 37 xhf f]sf] zNs tyf Jofh u0fgf uL cn ugkb5
17 gg kmfOn M Ps OlGhlgolordf sbftfsf] )amp)amp sf] dNo clea[l4 s ljj0f cgf sn lalqm
= sf]8 ^ nfv $ xhf sn vlb = sf]8 ^ nfv ^ xhf b]lvG5 sbftf zb]lv
g qm]l86df xFb cfPsf] aiffGtdf =$ nfv xhf dNo clea[l4 s qm]l86df x]sf] 5
sbftfn] cfos P]g ) sf] bkmf (^ adf]lhd lgoldt kdf cfo ljj0f k]z ugkg]df
ggkmfOnsf] cjyfdf x]sf] 5 vlb tyf lalqmsf] sff]af ub hfg] P]gn] tf]s]sf] dofjlw
leq cfo ljj0f k]z gug] tyf sff]afaf6 nuftf Eof6 qm]l86 b]vfpFb hfg] lylt pkoQm b]lvPsf]
5g sff]afaf6 b]lvPsf] dNo clea[l4 s qm]l86df x]sf] sd vlb lalqmsf] cgkftdf bfjL
sd 5fgjLg ugkb5
18 gku s sd M cfos P]g ) sf] cgrL adf]lhd sg cfo aifdf rf]6 lal8 l+uf
vfg]tL vgL dlbf ljo u6vf kfgdnfsf] sff]af ug] lgsfosf] sof]Uo cfodf ) k|ltztsf
bn] s nfUg] Jojyf 5 Ps 6laquo]l8Fn] cfo aif )amp))amp sf] ljlQo ljj0f cgf dlbf tyf
ljoFu DalGwt sff]af u]sf] b]lvFbf cfos lgwf0f xFbf sof]Uo cfosf] k|ltztn] xg]
=amp$(ndash dfq s bfloTj lgwf0f ePsf] b]lvbf sff]af cgf 56 xg uPsf] k|ltztn] xg]
s bfloTj ^amp) f]df nfUg] zNs =amp tyf hljfgf d]t lxfj uL sbftfaf6 cn
ugkb5
19 cDalGwt vr M cfos P]g ) sf] bkmf adf]lhd JojfoFu DalGwt vr dfq ssectL ug
kfpg] Jojyf 5 pg vlb uL sfk]6 pTkfbg uL lalqm tyf lgoft ug] sbftfn] )amp))amp
df k]z u]sf] ljlQo ljj0fdf sn vlb ^ sf]8 amp nfv ampamp xhf b]vfPsf] dWo] s of]Uo vlb
= sf]8 ) nfv ^( xhf s 56sf] vlb $ sf]8 ^ nfv ( xhf b]vfPsf] 5 s
56sf] vlbdWo] =amp nfv ^ xhf afasf] sRrf kbfy pg ofg sfvfgfdf sfot ^
sdrfLdWo] amp sdrfLaf6 vlb u]sf] 5 Tot f]xL amp sdrfLnfO aflifs = nfv $ xhf
tna vr n]v]sf] 5 sdrfLnfO tna vr n]Vg] f]xL sdrfLaf6 pg tyf ofg vlb ugn]
pQm sff]af ljZjgLo b]lvPg eg] csf] tkm sdrfLsf] tnadf pn] lalqm uL k|fKt u]sf] sn
cfodf kflgtdLs s cjnDag u]sf] d]t gb]lvFbf pQm vlb sdnfO cdfGo uL f]df nfUg]
s = nfv amp xhf f]df nfUg] Aofh zNs hljfgf d]t u0fgf uL cn ugkb5
20 l8h]n vkt M cfos P]g ) sf] bkmf adf]lhd cfo jifdf Jojfoaf6 cfo cfhg xg]
sfodf ePsf vrx ssectL ug kfpg] Jojyf x]sf] 5 6]S6fOn DaGwL sff]af ug] Ps sbftfsf]
cfo aif )amp))amp df sn gfkmf cgkft amp= k|ltzt dfq b]lvG5 sbftfn] b]vfPsf] lalqmsf]
nfutdf OGwg vkt l8h]n = sf]8 nfv xhf ljBt dxn = sf]8 ) nfv )
xhf d]t = sf]8 nfv ^ xhf b]vfPsf] 5 g]kfn cfon lgudn] pknAw ufPsf]
)amp))amp sf] cft l8h]n k|lt ln6 =()amp kg cfpF5 f] cgk vr ePsf] l8h]n ^)(amp
ln6 ePsf] 5 sfvfgf ^ lbg g rn]sf] lxfadf l8h]n vktnfO u0fgf ubf lbgdf amp
ln6 l8h]n vkt b]lvG5 d]lzgx ly DklQdf gb]lvg l8h]n vkt nuas do d]lzg
k|dfl0ft ljj0f kmfOn fy +nUg gx]sf] xFbf l8h]n vr nfO k|dfl0ft ug] cfwf gb]lvbf zlgaf
67
lbg pBf]u grNg] cfwf lnFbf klg amp) ln6 k|lt ln6 ()amp n] =^$ vr bfjL
ug] cfwf gx]sf] xFbf vr cdfGo uL f]df nfUg]] s =^amp) f]sf] zNs tyf Aofh u0fgf
tyf 5fgjLg uL cn ugkb5
21 gkfpg] vr bfjL M cfos P]g ) sf] bkmf $ adf]lhd JojfoFu DalGwt C0fsf] dfq Jofh
vr s66L ug kfpg] Jojyf 5 Ps OG6g]zgnn] cfo aif )^()amp) sf] Jofh vr afkt
=)^ bfjL u]sf]df =$)( yfgLo Aofh egL bfjL u]sf] 5 yfgLo C0f lnO
JolQmnfO Jofh eQmfg u]sf] sdsf] bfjL k|df0f kUg] gb]lvPsf]n] nfUg] s = f]sf] zNs
tyf Aofh u0fgf uL cn ugkb5 sbftfn] glan a+s dfkmt Jojflos sff]af ubf a+s
6]6d]G6df =amp( 6kmn lseL afkt vr rfh uL 36fPsf] 5 a+ssf] lgod jf lgb]zg
adf]lhd aemfOPsf] pQm vrnfO s66L lbg ldNg] gb]lvPsf]n] cfos P]g ) adf]lhd nfUg] s
=$^) f]sf] zNs tyf Aofh cn ugkb5
22 vr cdfGo M cfos P]g ) sf] bkmf adf]lhd Jojfo jf nufgLaf6 cfhg xg] sfodf
ePsf vrdffq s66L ug kfpg] Jojyf 5 Ps nlhli6sn] cfoaif )amp)amp df =($)(amp
s of]Uo cfo b]vfPsf]df sfofnon] s lgwf0f ubf =)amp( +zf]lwt s of]Uo cfo lgwf0f
ePsf] 5 ljlQo ljj0f cgf sbftfn] cGo vr s66Ldf b]vfPsf] =$)$( df
=amp( dfq bfjL b]lvFbf =^)amp$ sbftfn] vr bfjL u]sf] 5g Aof8 8]A6 vr
=$amp)^ s 56 k|fKt +yfnfO lbPsf] rGbf =ampamp)) s vr =$)((amp ddt wfdf
566 bfjL vr lnPkl5 cdfGo xg] vr =$^^ x|f vrdf al9 bfjL u]sf] =^(ampamp
vrsf] nflu Jojyf =)(ndash d]t =^amp$$^ f] afx]s cGo lzifsdf s kLIf0faf6
cdfGo u]sf] =$ d]t =$)(( cdfGo ugkg]df =amp)^ dfq u]sf]n]
=)ampamp sbftfsf] cfodf dfj]z uL nfUg] s =$$) f]sf] zNs tyf Jofh d]t
u0fgf uL cn ugkb5
23 Gog dfHbft dNof+sg M cfos P]g ) sf] bkmf adf]lhd Jofkf dfHbftsf] nfut u0fgf
ahf dNo jf nfut dNo hg 36L xG5 f] adf]lhd ugkg] Jojyf 5 sfk]6 pTkfbg ug] Ps
sbftfsf] sbftfsf] Psfp06Lordf gf]6df d]t sRrfkbfy nfutsf] cfwfdf pTkflbt jt nfut
jf ahf dNodf hg 36L xG5 f] cgk ug] pNn]v 5 sbftfn] k]z u]sf] )amp)amp sf] k|f]8Sg
rf6 df lNs ofg sRrfkbfy s]=hL= sf] =)^^) z dfHbftdf of] aif )) s]=hL=
k|lt s]=hL= =amp(=amp n] =^((^^$ sf] vlbdf $ vkt b]vfO ampamp$ s]hL ofg clGtd
dfHbftfdf vnff u]sf] 5 clGtd dfHbft ampamp$ s]hLsf] =)() dNo b]vfPsf]df k|lt s]hL
ofgsf] sd =$)amp kg cfpF5 f] afx]s sbftfn] Soflh Ogjf8 =)$) vr bfjL
u]sf]df f] nfO dfj]z gubf d]t cfift efLt nfut- hg nfut eGbf sd xG5 _ =amp(=)
xg] clGtd dfHbftdf afFsL b]vfPsf] kldf0f ampamp$ s]hLsf] =$($() Gogtd dNof+sg
ugkg]df =)() dNof+sg u]af6 =$$$ 36L dNof+sg ePsf] sd afa gfkmfdf 36L
ePsf]n] pQm sd cfodf dfj]z uL nfUg] s =^^^ampamp f]sf] zNs tyf Aofh d]t u0fgf
uL cn ugkb5
24 Ps dlg 6laquofGkm k|f=ln= M dNo clea[l4 s P]g) sf] cgrL sf] dx sf] aeligcfAElig df
ljQLo ]jfnfO s 56 xg] ]jfdf fv]sf] b]lvG5 a+s tyf ljQLo +yf DaGwL P]g )^ n]
ljQLo ]jfsf] klefiff guL ljQLo sff]jf DaGwL Jojyf u]sf] 5 ljlQo ]jf egL dNo
clej[l4 sdf btf gxg] t ljlQo sff]jf ug] +yfsf] nflu cfos P]g ) sf] cgrL n]
tf]s]sf] ljlQo ]jfsf] nfUg] ) k|ltzt s cn gxg] lylt sfgg Ddt b]lvPsf] 5g sbftfn]
k] u]sf] cfo jif )^(amp) b]lv )ampamp Ddsf] sof]Uo cfo =)^$ ljQLo ]jfFu
DalGwt ePsf]n] ) k|ltzt s lgwf0f ugkg]df k|ltzt dfq lgwf0f u]sf]n] gku s
f]df nfUg] zNs tyf Jofh u0fgf uL cn ugkb5
25 al9 x|f vr bfjL M cfos P]g ) sf] bkmf ^ adf]lhd x|f of]Uo DklQsf] ddt wf ubf
ePsf] a vrx ssectL ug kfpg] vr ssectL ubf f] cfo aifsf] cGTodf x]sf] DklQsf] dxsf]
x|f cfwf sdsf] amp k|ltzt eGbf al9 gxg] pNn]v 5 Ps xlk6nn] of] aif ddt wf afkt
=amp)$ vr bfjL u]sf]df s n]vfkLIf0fn] klg f]xL sd afa vr ssectLdf dfGotf lbPsf]
5 sbftfsf] ly DklQsf] x|f cfwf sn =^(( sf] amp k|ltztn] xg] =(
ssectL uL al9 vr sd DalGwt dx lzifsdf kFhLs0f ugkg]df f] k|lqmof gckgfPsf] b]lvFbf
f]xL P]g adf]lhd a9L bfjL u]sf] vr =amp^ cdfGo uL f]df nfUg] s =$(^ f]sf]
zNs tyf Aofh d]t cn ugkb5 fy sbftfn] x|f vr =amp(^$ bfjL u]sf] dWo]
68
=$(($$ afasf] DklQsf] x|f b kms kfL al9 vr bfjL u]sf] 5 cfos P]g )
sf] cgrL adf]lhd sfofno DalGw ]lk|mlh]6 Kof]G6 a]8 f]nf OSjOkd]G6 6laquofGkmd
cflb fdfgsf] dx ju 3 df vnff uL f] cgk k|ltztsf bn] x|f cjnDag ugkg]df
pNn]lvt DklQnfO ju v df vnff uL k|ltztn] x|f vr bfjL u]sf] xFbf =$^)^ al9
vr bfjL u]sf] sd cdfGo uL nfUg] s =$^) f]sf] zNs tyf Aofh u0fgf uL cn
ugkb5
26 al9 vr bfjL M cfos P]g ) sf] bkmf df sg JolQmn] sg cfo jif+df sg Jojfo jf
nufgLaf6 ePsf] cfo u0fgf ug]+ k|of]hgsf] nflu f] cfo jif+df ePsf f] JolQmaf6 ePsf
Jojfo jf nufgLaf6 cfo cfh+g xg] sfo+df ePsf vr+x s6=L ug+ kfpg] Jojyf 5 Ps
O08li6laquohn] ] cfo aif+ )amp))amp df k]z u]sf] sfvfgf k|zflgs vr ljj0fdf ddt +ef vr
afkt =( vr bfjL u]sf] 5 f]xL ljj0f cGtut jfL fwg ddt tyf wf egL
=( vr pNn]v u]sf] 5 sbftfsf] n]hdf ljlqm ljt0f nfutdf KnfG6 P08 d]zLg
ddt egL =) hf]8L vr pNn]v uL Ps k|s[ltsf] vr bf]xf]f] bfjL u]sf] cjyf 5
bf]xf]f] vr =$^()^ cdfGo uL nfUg] s =)^amp^ f]df nfUg] zNs Aofh u0fgf uL
cn ugkb5 sbftfn] ut aif ampamp( l6gf vf]6f] +sng ubf +sng Hofnf =(^^()amp)
x]sf]df of] aif amp$$ l6gf vf]6f] +sng )= k|ltzt al4 xFbf +sng Hofnf $^($$amp)
cyft ^ k|ltztn] +sng Hofnf a9]sf] 5 Ps aifdf cjefljs kn] Hofnf a[l4 xgsf] ki6
sf0f gb]lvPsf]n] al9 Hofnf vr =ampamp) jftljs x] gx]sf] DaGwdf 5fgjLg uL
s bfloTj olsg ugkb5
27 kj jLs[lt M cfos P]g ) sf] bkmf ) adf]lhd sg cfo aifdf Jojfoaf6 ePsf] cfo
u0fgf ubf f] JolQmn] Jojfoaf6 Joxf]gk]sf] f] aifsf] s66L xg gkfPsf] gf]SfgL ljefusf]
jLs[lt lnP dfq s66L ug kfpg] Jojyf 5 Ps l8li6laquoAo6n] sd]l6s Jofkf lsd Plgd]g
k0fljt0f ljdf kms bsf] sdn] xg] nf]lon Sofleg s]o Sn]e afkt )(^$^ cfodf
dfj]z ugkg]df kj jLs[lt a]u pQm cfodf =^$$ nf]lon 8ofd]h ]6nd]G6 36fO
gfkmf gf]Sfg lxfadf cfo sfod u]sf] b]lvFbf pQm sd f]xL P]gsf] bkmf adf]lhd vr s66L ug
ldNg] gb]lvFbf pQm sd sbftfsf] cfodf dfj]z uL nfUg] s =amp() f]sf] zNs tyf
Aofh u0fgf uL cn ugkb5 fy cfos P]g ) sf] bkmf adf]lhd l8nnfO nf]lon
OG]l6e afkt =amp) eQmfgL ePsf] vr b]vfPsf]n] pQm sdsf] k|ltztn] xg] =^
clu|d s ssectL uL bflvnf ugkb5
28 dNo clea[l4 s dfof]hg M Ps lf]6 k|f=ln=sf]= )amp))amp sf] ljlQo ljj0f cgf k|ToIf vr
tkm sdrfL vfgf afkt =() ck|ToIf vr tkm =$)) uL hDdf =^(()
sf] sdrfL vfgf vr bfjL u]sf]df pQm vfgfnfO cfGtls pkfef]u dfgL f]df nfUg] dNo clej[l4
s 8]la6 P8h6d]G6 ugkg]df f] gu]sf]n] pQm sddf dNo clea[l4 s P]g ) sf] bkmf amp
adf]lhd k|ltzt nfUg] dNo clej[l4 s )($ cn ugkb5
281 k|df0f k]z ugkg] M sbftfn] kFhLdf ePsf] a[l4sf] gtf]t cfos P]g ) adf]lhd vnfO sDkgL
lhi6laquof sfofnoaf6 d]t jLs[t lngkg] Jojyf 5 sbftfsf] ut aif z]o kFhL $ sf]8 )
nfv x]sf]df of] aif amp^ nfv yk u]sf]df kFhL k|flKtsf] gtf]t kmfOn fy +nUg 5g kFhL yksf]
gtf]t vn]sf] sDkgL lhi6laquof sfofnoaf6 jLs[t tyf kFhL yksf] jLs[ltsf] k|df0f k|fKt ugkg]
cGoyf gtf]t gvn]sf] sd sbftfsf] cfodf dfj]z uL s lgwf0f ugkb5
29 gldNg] vr bfjL M cfos P]g ) sf] bkmf adf]lhd JojfoFu DalGwt vr dfq s66L
ug kfpg] Jojyf 5 df]afOn DaGwL sff]af ug] Ps sbftfn] cfo aif )amp))amp df]afOn
tyf f]Fu DalGwt fdfgsf] cfoft uL lalqm ubf f] cjlwdf sbftfn] ]ldgf vr afkt =( vr bfjL u]sf] 5 +zf]lwt s lgwf0f xFbf f] vrnfO s n]vfkLIf0fn] d]t o
DaGwdf sg Joxf]f gbzfO vr bfjL dfGo u]sf] 5 otf] vr cfos P]g ) sf] bkmf
cgf klg bfjL ug ldNg] b]lvPsf] 5g pNn]lvt vr sbftfsf] cfodf dfj]z uL cfos P]g
) sf] cgrL adf]lhd nfUg] s $ f]sf] zNs tyf Aofh u0fgf uL cn
ugkb5
291 cfos P]g ) sf] bkmf adf]lhd Jojfo_u DalGwt vr+dfq s66L ug+ kfpg] Jojyf
5 df]afOn tyf f] Fu DalGwt cfoft tyf ljqmL ljt0f ug]+ o sbftfn] lj1fkg jfkt -
()ampampY Jojfo k|j4+g vr+ jfkt -^$Y d]t -$^$Y vr+ bfjL u]sf]
69
5 n]vfkLIf0faf6 cfofltt otf fdfgsf] Jojfo k|j4+g Pj_ f]sf] lj1fkg vr+ lgdf+tf jf
pTkfbs sDkgLn] ug]+ f] jfkt nfu]sf] vr+ ljtsn] f]wegf+ dfu uL cfo tyf vr+df n]vfsg
ug+kg]+df guL k|zflgs vr+df sd bfjL u]sf] 5 pQm sd cfodf dfj]z uL xg] s -
^^)Y f]sf] zNs tyf Jofh u0fgf uL cn ug+kb+5
292 cfos P]g ) sf] bkmf adf]lhd Jojfo_u DalGwt vr+dfq bfjL ug+ kfpg] Jojyf 5
sbftfn] ljb]zaf6 cfoft uL cfklt+ u]sf df]afOnsf] jf]G6L dofjlw leq ePsf] dd+t tyf
_ef vr+ jfkt -())))Y k|zflgs vr+ cGtu+t bfjL u]sf] 5 otf] vr+ fdfGo
ahfLs0f pTkfbgsf] l4fGt adf]lhd lgdf+tf jf pTkfbs sDkgLn] ug+kg]+ xG5 jf]G6L vr+sf]
f]wegf+ k|fKt uL cfodf n]vfsg d]t gu]sf] cjyf bfjL ug]+ k|df0f d]t kmfOndf gx_bf vr+
ug+ kfpg] k|ofKt cfwf b]lvPsf] 5g pQm sd sbftfsf] cfodf dfj]z uL cfos P]g )
sf] cgrL adf]lhd nfUg] s -$))))Y f]sf] zNs tyf Jofh u0fgf uL s bfloTj
cn ug+kb+5
293 g]kfn n]vfdfg adf]lhd gub k|jfx ljj0fdf C0f kFhLsf] 36Lal9 vnff ugkg] Jojyf 5
sbftfsf] jfnftdf cfo aif )amp))amp df =^($amp( shf afFsL x]sf]df )^()amp) sf]
clGtd shf bfloTj =$(( x]sf] lyof] kmnjk =^)$^ gub k|jfx ePsf]df
sbftfsf] gub k|jfx ljj0fn] gub k|lKtsf] vnff gu]sf] lylt 5 n]vfkLIfsn] n]vfgLlt tyf
g]kfn n]vfdfg adf]lhd ljlQo ljj0f tof u]sf] vnt u]sf] 5 shfaf6 k|fKt sd gub k|jfx
ljj0fdf k|ttLs0f gxFbf pQm sd cGoq 8fOe6 u]sf] xg Sg] ePsf]n] f] sd sbftfsf]
lgu cfo dfgL s lgwf0f ugkb5
294 pTkfbs ljts yf]s laqm]tf aLrsf] Demftfdf xg] vrsf] sn] sL Joxf]g] xf] ki6 vn]sf]
xgk5 sbftfn] k]z u]sf] lalqmsf] nfut u0fgfdf vlbdf df]afOn ddt tyf le vr afkt
^^$$( hf]8L vr bfjL u]sf] 5 jf]G6L lklo8df nfUg] ddt vr bfjL ug ldNg] b]lvPsf]
5g ddt Def jfkQ cfo k|fKt u]sf] d]t b]lvbg otf] vr pTkfbsaf6 f]wegf xgkb5
pTkfbs sbftf aLrsf] Demftf k]z ug nufO otf] vr pTkfbs sDkgLn] f]wegf glbPsf]
Pj+ pTkfbgsf] l4fGt adf]lhd pTkfbsn] Joxf]g gkg] DaGwdf yk 5fgjLg uL f]sf] s bfloTj
olsg ugkb5
30 kFhLsf] gtf]t M sbftfn] kFhLdf ePsf] a[l4sf] gtf]t cfos P]g ) adf]lhd vnfO sDkgL lhi6laquof
sfofnoaf6 d]t jLs[t lngkg] Jojyf 5 Ps ld]G6 k|f=ln=sf]] ut aif z]o kFhL sf]8
x]sf]df of] aif sf]8 yk u]sf]df kFhL k|flKtsf] gtf]t kmfOn fy +nUg b]lvPsf] 5g kFhL
yksf] gtf]t vn]sf] sDkgL lhi6laquof sfofnoaf6 jLs[t tyf kFhL yksf] jLs[ltsf] k|df0f k|fKt
ugkg] cGoyf gtf]t gvn]sf] sd sbftfsf] cfodf dfj]z uL nfUg] s lgwf0f ugkb5
301 cfos P]g ) sf] bkmf $ cgf sg JolQmn] sg cfo aifdf Jojfo jf nufgLaf6 ePsf]
cfosf] u0fgf ug] k|of]hgsf] nflu lhgf ePsf] C0f bfloTj cGtutsf] Aofh s66L ug kfpg]
Jojyf 5 sbftfn] k]z u]sf] ljlQo ljj0fsf] cgrL df ljleGg kf6L tyf 8fO]S6nfO
amp)( fk6L tyf k]ZsL pknAw ufPsf] 5 fy sbftfn] Jojfo +rfngdf rfn kFhLsf]
nflu ljleGg a+saf6 shf lnPsf]df aiffGtdf $amp(amp^^) C0f bfloTj afFsL 5 C0f bfloTj
cGtutsf] Aofh afkt =(amp(amp vr bfjL u]sf] t fk6L tyf k]ZsL sddf Aofh cfo
b]vfPsf] 5g ty sbftfsf] ut aif o aifsf] cfift shf )( sf] cfift Aofh
vr =() cgf Aofhb =^$ k|ltzt b]lvg cfpF5 sbftfn] pknAw ufPsf] cfift
k]ZsL tyf fk6L $(()$ sf] pNn]lvt Aofhbn] xg] =$amp$amp Aofh vr bfjL ug
ldNg] b]lvPsf] 5g pQm sdn] sbftfsf] gf]SfgL 5fgjLg uL 36fpgkb5
302 pBf]u tkm d]6]lon sGhDg gD adf]lhd $$))) s]=hL= sRrf kbfyaf6 ^()
s]hL ld]G6 pTkfbg ubf (amp=) k|lt s]hL pTkfbg u]sf] 5 sbftfn] pTkfbgdns pBf]usf]
kdf ljwf lnPsf]df sRrf kbfy lalqmnfO Jofkfls cfodf dfj]z guL pBf]usf] cfodf dfj]z
u]sf] b]lvG5 pNn]lvt lalqm kldf0fsf] sbftfn] k]z u]sf] clGtd dfHbft dNof+sg b lSnordfs
tkm $)) kmnfO cf tkm ) lhKd tkm ^) n] xg] =($amp^) sf] ljefusf]
klkqcgf vlbsf] nfut lbFbf sbftfn] b]vfPsf] sn gfkmf cgkft $=^ k|ltztn] xg]
=$amp sf] k|ltztn] xg] s =ampamp f]sf] zNs tyf Aofh lxfa 5fgjLg tyf
u0fgf uL cn ugkb5
70
303 cfBf]lus vkt pTkfbg gD adf]lhd gf]SfgL afx]s Koflsordf d]6]loNsf] vkt +Vof pTkflbt
kLdf0f +Vof Ps cfkdf le8fg xgk5 sbftfn] k]z u]sf] dfHbft ljj0fdf cf]kLL Aofu
amp) lk lkkLL Aofu $^( lk vkt ePsf] vnff u]sf] 5 lk gf]SfgLsf] Joxf]f
sbftfn] pNn]v u]sf] 5g sbftfn] b]vfPsf] tofL jtsf] pTkfbgdf cf]kLL Aofu ^^)
lkkLL Aofu $amp^ lk b]vfPsf]n] vkt eGbf cf]kLL tkm $ lklkL tkm ^$ lk ldlordf
DaGwdf sg Joxf]f pNn]v 5g o DaGwdf +zf]lwt s n]vfkLIf0f xFbf d]t yk Joxf]f
ki6ofO ePsf] 5g ctM pQm ldlordf af6 lalqm ns]sf] b]lvg cfPsf]n] qmdzM =^)) )) n]
xg cfpg] =^)$^)) nfO lalqm sfod uL pQm sd afa s of]Uo gf]SfgL 36fpgkb5
304 fy pQm lalqm =^)$^)) df dNo clea[l4 s P]g ) sf] bkmf amp adf]lhd lalqmdf nfUg]
k|ltztn] xg] s amp$$( f]sf] hljfgf tyf yk bt d]t cn ugkb5
305 fy sn lalqm af]f ( sf] k|lt af]f =( n] cGtzNs P]g ) adf]lhd nfUg] cGtzNs
)amp^ cn ugkb5
306 cfos P]g ) sf] bkmf adf]lhd JojfoFu DalGwt vr dfq s66L ug kfpg] Jojyf
5 sbftfn] k]z u]sf] k|zfsLo vrsf] ljj0fdf f]lon lkf]GLlaln6L vr afkt
=$bfjL u]sf] 5 f] vrsf] ki6fO ug] k|df0f kmfOn fy +nUg gePsf] cgGwfg tyf
ljsf vrdf bfjL gu]sf] pQm vr JojfoFu DalGwt d]t gx]sf]n] vr cdfGo uL sbftfn]
b]vfPsf] gf]SfgLdf dfof]hg uL 36fpg kb5
31 gkfpg] al9 vr bfjL M cfos P]g ) sf] bkmf ( adf]lhd sbftfn] ut aif jfnftdf
b]vfPsf] vb DklQdf of] aif yk36 ePsf] DklQ dfof]hg kZrft x|f cfwf sddf tf]lsPsf]
dx cgf lgwflt bdf x|f vr bfjL ug kfpg] Jojyf 5 Ps PSk|] k|f=ln=sf] cfo aif
)amp))amp sf] jfnftdf of] aif lhDd]jfL f]sf] =^^^ sn DklQdf of] aif yk
=^^^amp)) l8kf]hn u]sf] =^^amp^ df yk dWo] vr s66L kfpg] =amp$))) d]t
du|df x|f cfwf ^$^( sfod u]sf] ljj0fdf vnff uL dx adf]lhd x|fsf] b
cgf =^$$)) x|f vr bfjL ugkg]df DklQdf ut aifsf] fgkg] lhDd]jfL eGbf
amp(^)) a9fO f] d]tsf] x|f =)$))) vr bfjL lnPsf]n] lngkg] eGbf al9 bfjL
u]sf] =amp(amp^)) s k|of]hgfy bfjL ug ldNg] b]lvPsf] 5g DklQdf ePsf] a[l4nfO
jfnftdf gbzfpg] gfkmf gf]Sfg lxfa gub k|jfx ljj0fdf DklQsf] x|f =^$$))
dfq n]vf+sg ug] t cgfjZos kdf ljlQo ljj0fFu d]n gvfg] uL yk x|f vr bfjL ug plrt
xbg sbftf pTkfbgdns pBf]u d]t gx]sf] cjyfdf yk x|f vr kfpg] cjyf d]t b]lvbg
olb al9 x|f vr bfjL ug] xf] eg] DklQdf ePsf] a[l4 =amp(^)) P]gsf] bkmf $) adf]lhd
lgu cfo u0fgf ugkb5 ty gkfpg] al9 bfjL vr sbftfsf] cfodf dfj]z uL P]gsf]
cgrL adf]lhd nfUg] s (()) f]sf] zNs tyf Aofh u0fgf uL cn ugkb5
311 af]g P]g )) sf] bkmf amp adf]lhd dfls xhf tna jf Hofnf kfpg] sdrfLn] ^ dlxgfsf]
dfls xhf b]lv ))) Dd tna jf Hofnf kfpg] sdrfLn] al9df $ dlxgfsf] dfls
=))) eGbf al9 tna jf Hofnf kfpg] sdrfLn] al9df dlxgfsf] tna jf Hofnf afasf]
sd af]g kfpg] Jojyf 5 sbftfn] o aif =)$$amp^ af]g vr afkt bfjL uL s66L
xg] cGo vrdf dfj]z u]sf] vr n]lvs]sf] cjyf 5 sbftfn] b]vfPsf] sdrfL tyf
kflgtlds ljj0f cgf =))) dfq af]g afkt vr n]Vg lsg]df P]gsf] Jojyfsf]
cgsn gxg] uL =)$$amp^ vr bfjL u]af6 =amp^amp^ al9 bfjL u]sf] sd sbftfsf]
cfodf dfj]z uL cfos P]g ) sf] cgrL adf]lhd nfUg] s =(^^$$ f]sf] zNs
tyf Aofh u0fgf uL cn ugkb5
312 cfos P]g ) sf] bkmf ^ adf]lhd DklQsf] x|f cfwfsf] amp k|ltztn] xg] sd ddt +ef
vr bfjL ug kfpg] Jojyf 5 sbftfsf] cfo aif )amp))amp sf] DklQsf] dxsf] x|f cfwf
cgf dx s df ampamp) dx v df =amp($ dx u df $^^ dx 3 df
^ d]t =^amp dfq ddt vr bfjL ugkg]df jf]G6L lklo8df )amp) rqdf yk
u]sf] =amp$) lhksf] ddt d]t bfjL uL u]sf] b]lvFbf +zf]lwt s lgwf0fdf =($amp
bfjL uL al9 bfjL =^^() sbftfsf] cfodf dfj]z uL nfUg] s =(^^amp f]sf] zNs
tyf Aofh u0fgf uL cn ugkb5
32 dNof+sg kms M cfos P]g ) sf] bkmf adf]lhd dfHbftsf] dNof+sg nfut dNo jf ahf
dNo hg 36L xG5 f]sf] cfwfdf ugkg] Jojyf 5 sfk]6 pTkfbg ug] Ps u xfpn]] sfk]6
pTkfbgdf vb pTkfbg ^)=^) sfjo ld6sf] =$^$($$ vr pNn]v uL k|lt
71
sfjo ld6sf] =amp$(=)) nfut k]sf] vnff u]sf] pTkfbg ljj0f k|dfl0ft uL k]z d]t
u]sf] 5 pTkfbg ePsf] dWo] laqmL uL afFsL x]sf] clGtd dfHbft )=( Sjfo ld6sf]
=()amp$ dNof+sg u]af6 k|lt Sjfo ld6 =$)=amp( k]af6 kms k]sf] =^(=amp(
sf] )=( Sjfo ld6sf] =^^ sf] cfos P]g ) sf] cgrL adf]lhd nfUg]
k|ltztn] xg] s =(amp( f]sf] zNs tyf Aofh u0fgf uL cn ugkb5
33 le dNo clea[l4 s M dNo clea[l4 s P]g ) sf] bkmf -_ adf]lhd ljb]zLnfO ]jf
eQmfgL ubf lesf] kdf dNo clea[l4 s cn ugkg] Jojyf 5 x]nLsf]K6 ]jf DaGwL
sff]af ug] Ps sbftfn] 6jf]d]sf Plzof KofllkmsnfO =ampamp lhkk]g lhPdfljPr nfO
=)amp(amp cfo6fnfO () x]nL lngS x]lnsf]K6 le Sofg8fnfO =($^) d]t
=)ampamp eQmfgL u]sf] clu|d s s66Lsf] ljj0f b]lvPsf] P]g adf]lhd pQm sdsf]
k|ltztn] xg] =($^ df +zf]lwt s lgwf0f xFbf 36L s66L u]sf] =$ampamp^ dfof]hg
kZrft =$$^amp) cn uL bflvnf ugkb5
331 cfos P]g ) sf] bkmf ( adf]lhd 7]Ssf jf sf afkt ) xhf kof eGbf al9sf] sd
eQmfgL lbFbf eQmfgLsf] sn sddf = k|ltztn] s s66L ugkg] Jojyf 5 sbftfn] Nofl08ordf
P08 kflsordf vr egL ^^amp(amp vr bfjL u]sf]df f] sdsf] = k|ltztn] xg] s $(amp
f]sf] nfUg] Aofh d]t cn uL bflvnf ugkb5
332 vlb sd cfkltstfsf] lalqmFu le8fg uL vr n]Vgkb5 sbftfn] kmon OGwg afkt
=) vr n]v]sf]df g]kfn cfon lgud xjfO OGwg lalqm l8kf]sf] lalqm n]h k|df0f k]z
gxFbf kmon vrsf] bfjLnfO olsg ug lsPsf] 5g pQm vrsf] ljj0fnfO bfjL sd dfGo ugkg]
cGoyf s bfloTjdf kg] c pk olsg ugkb5
34 x|f cfwf kms k]sf] M cfos P]g ) sf] bkmf ( tyf cgrL adf]lhd lgdf0fFu
DalGwt d]lzgL cfhf ckmfN6 d]lzg jf6 kDk tyf ldSr d]lzgsf] k|ltztsf bn] x|f
vr bfjL ugkg]df k|ltztn] xg] x|f vr bfjL u]sf] 5 Ps HjfOG6 e]Grn]] cfo aif
)amp))amp df d]zLgL KnfG6sf] x|f cfwf $)^$( jfL fwgsf] x|f cfwf =amp)
x]sf]df P]gn] tf]s]sf] b eGbf b]xfo adf]lhd al9 bsf] vr bfjL $( sbftfsf] cfodf
dfj]z ubf cfos P]g ) sf] cgrL adf]lhd k|ltztn] nfUg] s =) f]sf]
zNs tyf Aofh u0fgf uL cn ugkb5
341 cfos P]g ) sf] bkmf adf]lhd JojfoFu DalGwt vr dfq bfjL ug kfpg] Jojyf
5 sbftfn] k|zflgs vr cGtut as rfh tyf sldzg afkt =^^ vr bfjL u]sf]
5 sbftfsf] shf tyf a+sFu ePsf] sff]af n]vfdf gb]lvPsf] as rfh tyf sldzg eQmfgL
ugkg] sf0f tyf f]sf] k|df0f d]t gb]lvFbf pQm vr bfjL lng ldNg] b]lvFbg bfjL vr
JojfoFu DalGwt d]t gxg] xFbf pQm sd sbftfsf] cfodf dfj]z ubf nfUg] s
=$)( f]sf] zNs tyf Aofh d]t u0fgf uL cn ugkb5
35 nfut M sbftfn] vlb u]sf] ljj0f cgf gDa cgrLdf b]vfPsf] vlb vlbsf]
lsGLn]g b]vfPsf] vlb lxfa afa xgkb5 Ps k|f=ln=sf]= cfo aif )amp)amp df vlbsf]
lsGLn]g ljj0fdf sn vlb $(^$ df nf]sn gg Eof6 vlb (^$^ pNn]v
u]sf]df pQm vlbdf bO cfkts sbftfn] gDa cgrLdf b]vfPsf] vlb eGbf s 56sf] vlb ljj0fdf b]vfPsf] vlb al9 b]vfPsf]n] al9 vlb bfjL uL nfut a9fPsf] 5 vlb al9
bvfO nfutdf u]sf] a[l4 sbftfsf] cfodf dfj]z ubf nfUg] s =)(amp f]sf] zNs tyf
Aofh u0fgf uL cn ugkb5
351 cfos P]g ) sf] bkmf df kFhLut k|s[ltsf] DklQdf nfu]sf] vr kFhLs0f ugkg] Jojyf
5 sbftfn] hUuf vlb uL f] hUufdf cfjf lgdf0f uL lalqm ug] k|aGw cgk pQm +rgf
agfj6df nfu]sf vr kFhLs0f uL lalqm sfod ugkg]df sbftfn] pQm +rgf lgdf0fdf k|fKt
ePsf] fk6L tyf a+s shfsf] Aofh d]t kFhLs0f guL f]em vr bfjL u]sf] lylt g]kfn n]vfdfg
cgsn b]lvPg sbftfsf] of] aifsf] lalqm amp^ b]vfPsf] fk6L tyf a+s Aofh vr
=(amp(amp^ bfjL u]sf] clGtd dfHbft cGtut js Og k|f]u]df amp)$( pNn]v u]sf]
hUuf vlb ug ljleGg k|f]h]S6 JolQmnfO ^$$(( k]ZsL lbPsf] Pj+ li6 olg6af6
=amp() fk6L k|fKt u]sf] u|fxsaf6 Psdi6 amp()^ clu|d cfjf lstf
k|fKt u]sf] b]lvG5 u|fxsaf6 lnPsf] sdsf] cfjfsf] cjyf k0f geO fdfGotM sfo k|ultdf
x]sf] cjyf 5 sfo k|ultsf] cfwfdf Aofh vr bfjL ugkg]df a Aofh vr bfjL ug ldNbg
afNsf]6 cGtut ( Anssf] =amp((amp(( sfo k|ultsf] cfift ^=amp k|ltzt dnkfgL cGtut
72
amp Anssf] =()$amp sfo k|ultsf] cfift (=) k|ltzt x]sf] 5 f] cgk bj dxsf]
cfift sfo DkGg k|ltzt $ k|ltzt xL k|ltztn] Aofh vr bfjL u]sf] =(amp(amp^ sf]
xg cfpg] =$()))) kFhLs0f ugkg]df guL f]em bfjL u]sf] 5 pQm sd sbftfsf]
cfodf dfj]z ubf k|ltztn] nfUg] s =amp)) f]sf] zNs tyf Aofh u0fgf uL cn
ugkb5
36 f]wegf+ M cfos P]g ) sf] bkmf cgf cfo cfh+g_u DalGwt vr+ dfq s6=L ug+ kfpg]
Jojyf 5 Ps 6laquo]l8ordfn] cfo aif+ )amp))amp df Sofi6ltf]n nlj|s]G6 cfon dfq cfoft uL ljqmL ug]+
u]sf]df o jif+ nflu lj1fkg vr+ -$() Jojfo k|j4 +g vr+ -ampamp(amp dfs]+6 e]+
vr+ -amp(() uL hDdf -((amp(^ lj1fkg tyf k|j+4g vr+ bfjL u]sf] 5 pQm vr+nfO+
s n]vfkLIf0fn] klg dfGotf lbPsf] 5 sbftfn] Sofi6 ltf]n j|f08sf] t]n j]Rg] cflwsfls ljqm]tf
x]sf]n] dfGotof otf] vr+ pTkfbs sDkgLn] Joxf]g]+ k|rng x]sf] xG5 olb ljtsn] Joxf]g]+ xf]
eg] f] sf] zf]wegf+ k|fKt ePsf] xgkb+5 sbftfn] DalGwt sDkgL Fu ePsf] Demftf k]z u]sf]
5g DalGwt kf6L+_u Demftf k]z ug+nufO+ sbfloTjdf k]sf] c dNof_sg ug+ kg]+ cGoyf
pQm sdnfO+ vb cfo sfod uL cfos P]g ) sf] cgrL jdf]lhd nfUg] s -$(((
tyf bkmf )[s cgfsf] zNs Pj_ bkmf ( cgfsf] Jofh tyf hljfgf d]t
5fgjLg ug+kb+5
37 gkfpg] 56 M cfos P]g ) sf] bkmf amp adf]lhd Jojfosf] dgfkmf nfesf] u0fgf ubf jf
Jofkfls dfHbftsf] lguaf6 k|fKt sd pBf]u af6 k|fKt cfosf] u0fgf ubf 566f 566 cfo
ljj0f k]z uL cgrL adf]lhdsf] lgwf0f u]sf] ssf] bdf s lgwf0f cn ugkg]
Jojyf 5 Ps O08li6laquohsf] cfo aif )amp))amp sf] pBf]u tkm pTkfbgdns pBf]usf] kdf )
k|ltztn] ssf] b lgwf0f xg] pBf]usf] nflu cfjZos kg] sRrf kbfy tofL jt pTkfbgdf
k|of]u guL t]gtf] kIfnfO lalqm ug] sfo Jofkfls dfHbftsf] lguaf6 xg] cfo ePsf]n] 566f 566
cfo ljj0f k]z uL k|ltztsf bn] s lgwf0f ugkg] xG5 sbftfn] pTkfbgdns pBf]usf]
kdf ljwf lnPsf]df sRrf kbfy lalqmnfO Jofkfls cfodf dfj]z guL pBf]usf] cfodf dfj]z
u]sf] 5 pNn]lvt lalqm kldf0fsf] sbftfn] k]z u]sf] clGtd dfHbft dNof+sg bdf
=^$()^ Jofkfls cfo sfod xg] xFbf ljefusf] klkqcgf pQm ljlqm cfodf vlbsf]
nfut lbFbf sbftfn] b]vfPsf] sn gfkmf cgkft =(amp n] xg] =$amp( sf] k|ltztn] xg]
s =)amp f]sf] zNs tyf Aofh u0fgf uL cn ugkb5
371 cfos P]g ) sf] bkmf adf]lhd Jofkf dfHbftsf] dNof+sg nfut jf ahfdNo hg 36L
xG5 f]sf] cfwfdf ugkg] Jojyf 5 sRrf kbfysf] dfHbft dNof+sg nfut dNosf] cfwfdf
dNof+sg ug] sbftfsf] n]vfgLltdf pNn]v 5 pNn]lvt sRrf kbfysf] k|lt s]=hL= 36L dfHbft
dNof+sgaf6 =)amp al9 lalqmsf] nfut bfjL uL gfkmf 36fPsf]n] f] sd sbftfsf] sof]Uo
gf]SfgLdf dfof]hg uL gf]SfgL 36fpgkb5
38 dNo clej[l4 s lkmtf M of] aif Ps k|f=ln= nfO df]afOn kmf]gdf lt]sf] dNo clea[l4 s
=)) lkmtf u]sf] 5 pQm lkmtf )amp kmfNug b]lv )amp cfiff9 Ddsf] lalqmsf]
cfwfdf lkmtf u]sf]df pNn]lvt P]gsf] cgrL adf]lhd ]nn df]afOn kmf]g ]6df of] ljwf
lngkg]df sbftfn] xj]O a|fG8sf 6ofAn]6df =^amp dNo clea[l4 s lkmtf lnPsf] b]lvFbf f]
adf]lhd lkmtf u]sf] sd cn ugkb5
381 Tot csf] k|f=ln=n] cfo aif )amp))amp )amp)amp sf] sn =)amp^$amp lkmtf dfu u]sf]df gg
kmfOn 36fO $^^( lkmtf u]sf]df 6ofAn]6 lalqmsf] lkmtf =ampamp$)amp cn ugkb5
39 s lkmtf M Ps sbftfn] dNo clea[l4 s P]g ) sf] bkmf $-_ sf] clwgdf xL nuftf ^
dlxgfDd qm]l86 ldnfg u] afFsL x]sf] qm]l86 sd =)))))) lkmtf dfu bfjL uL ldlt
)amp)$ df lgj]bg k]z u]sf]df sbftfn] dfu u]sf] sd dWo] s kLIf0f DkGg ePsf]
cjlw cf=j= )amp))amp tyf dNo clej[l4 s P]g ) sf] bkmf $ s adf]lhd aif leq )^(
rq b]lv s kLIf0f DkGg cjlw )amp cf Ddsf] vlbdf lt]sf] dNo clej[l4 s
=)() ltg aif eGbf kfgf] vLb e s lkmtf gkfpg] sd = 36fpFbf sfod
xg] sd =amp dNo clej[l4 s lkmtf jLs[t ul f] lkmtf jLs[t sdaf6 o
sfofnoaf6 cf=a= )^^()^(amp))amp)amp sf] k0f s kLIf0faf6 dfu ePsf] =amp$)amp$
36fO afFsL sd ampampamp sbftfnfO dNo clej[l4 s P]g ) sf] bkmf $ adf]lhd
73
lkmtf lbPsf] 5 dfGotof +rfngdf x]sf sbftfsf] dNo clej[l4 s 8]lj6 qm]l86 eOxg]
ljqmL j9b uPkl5 kFhLut vrsf] qm]l86 dfof]hg xg] cjyfdf k6s k6s sfofnoaf6 lkmtf
u]sf] ePklg jiffGtdf lkmtf lbPsf] dgflj ePg o k|sf qm]l86 xg] sbftf w] xg] ePsf]n]
o DalGw pkoQm gLlt to ugkb5 cGoyf dNo clej[l4 s lkmtf cToflws j9g] eO fhjdf
gsffTds c kg] lylt cfpF5
40 s dlQmsf] of]hgf M cfos P]g ) sf] bkmf cgf ljefun] s bfloTjsf] olsg ug s
dlQm of]hgfsf] sg k|aGw jf k|aGwsf] efunfO kgM rfllqs0f jf Jojyf ug Sg] k|fjwfg 5
Ps 6]lnsd lnld6]8sf] z]o +rgfsf] ) k|ltzt -) xhf lsQf_ z]o )^)^( df Ps
fOk|sf] le]h lnld6]8n] a]nfotsf] Ps OG6g]zgn ln= af6 = sf]8df vlb ug g]kfn
sf pBf]u ljefun] jLs[lt lbPsf] 5 TokZrft f] 6]lnsd lnld6]8df pQm fOk|sf] le]h
lnld6]8sf] ) k|ltzt Ps 6]lnsd k|f= ln= sf] $) k|ltzt Ps k|fs[lts JolQmsf] k|ltzt
kflstfgsf Ps 6]lnsDolgs]zg lnld6]8sf] k|ltzt a+unfb]zsf] Ps 6]lnsdsf] k|ltzt
jfldTj x]sf] 5
jL8]g lyt ljb]zL sDkgLsf] jflifs k|ltj]bg ) sf] k]h $ cgf pNn]lvt
fOk|sf] le]h lnld6]8sf] k|ltzt z]o ( ldlnog ljl8 qmf]g - cj sf]8 _
df vlb uL g]kfnsf] Ps 6]lnsd lnld6]8sf] k|ltzt lxt k|fKt u]sf] fjhlgs u]sf] 5 To uL f]xL ljb]zL sDkgLsf] jflifs k|ltj]bg ) sf] k]h amp ) df pQm fOk|sf] le]h
lnld6]8 dfkmt pQm 6]lnsd lnld6]8sf] xhf lsQf z]o pNn]lvt 6]lnsd k|f= ln jf6 vlb
usf] pNn]v u]sf] 5 tTkZrft f] ljb]zL sDkgLn] ^ clk|n ) df pQm 6]lnsd lnld6]8df
z]o jfldTj ) k|ltztaf6 amp k|ltzt kofpg fOk|sf] Ps le]h lnld6]8sf] $( k|ltzt
z]o vlb ubf ( ldlnog ljl8 qmf]g -= ca ^ sf]8_ lt]sf]] ljj0f fjhlgs u]sf]
5 kmnjk pQm ljb]zL sDkgLsf] fOk| lyt le]h lnld6]8df ztk|ltzt jfldTj ePsf]
5
sbftfn] g]kfndf +rflnt lqmofsnfkaf6 ePsf] kFhLut nfedf ltgkg] s gltg] p2]Zon]
Gog nufgLdf fOk|df sDkgL yfkgf uL f]xLdfkmt ck|ToIf kdf pQm ljb]zL sDkgLnfO z]o
laqmL uL nfe cfhg ug] t s gltg] k|aGw ulPsf] b]lvG5 g ) b]lv g ) sf]
cjlwdf pQm 6]lnsd lnld6]8sf] amp k|ltzt z]o k|ToIf tyf ck|ToIf kn] dfgkflts lxfadf
pQm ljb]zL sDkgLn] = ca amp sf]8df vlb u]sf] - =) ca =^ casf] cfwf _ x]sf] 5
jfnftdf plNnlvt amp k|ltzt z]osf] dNo = sf]8 -)))) lsQf z]osf] ))) n]
xg]_ nfut afkt = ca amp sf]8af6 ssectL ubf = ca sf]8 nfe xg]df cfos P]g )
sf] bkmf adf]lhd s 5Ng] k|aGw u]sf] bkmf ^amp-5_-7_ adf]lhd g]kfndf +rflnt
lqmofsnfkFu DalGwt sff]af ePsf]n] rfllqs0f uL f] P]gsf] cgrL cgf nfUg]
k|ltzt s ( sf]8 ) nfvdf Aofh tyf zNs d]t nfe k|fKt ug]af6 5fgjLg uL s
lgwf0f Pj+ cn ugkb5
41 n]vf ldltsf lg0f+o sfof+Gjog Pj_ j]h km5of6 M cfly+s sfo+ljlw P]g) sf] bkmf [ df
dxfn]vf kLIfssf] jflif+s k|ltj]bgdf cf_NofOPsf a]hxsf] DaGwdf Jojyflksfndash_bsf]
fj+hlgs n]vf ldltdf lnlvt hjfkm lbg] ldltsf] a7sdf pklyt eO+ 5nkmndf efu lnO+ f]
DaGwdf cfkmgf] k|lts=of JoQm ug]+ a]h km5of+6 DaGwL sfd sfjfxL ug]+ ufpg] pQbfloTj
tf]lsPsf] 5 o sfof+nosf] n]vfkLIf0f uL dxfn]vf kLIfsn] jflif+s k|ltj]bgdf cf_NofOPsf
a]hsf] clen]v fvL f] sf] sfof+Gjog cjyfsf] cgudg ugkb5 sfof+nosf] clen]v cgf
=^^^) a]h km5of6 xg afFsL x]sf] b]lvG5 f]sf] cljnDa km5of6 ugkb5 cfGtls fhj sfof+no If]q g_- aadxn
1 cfo ljj0f M cfos P]g ) sf] bkmf (^ df cfo ljj0f bflvnf ug+kg]+ Jojyf 5 cfo
ljj0f bflvnf ug+kg]+ ampamp sbftfdWo] ^$ sbftfn] dfq cfo ljj0f bflvnf u]sf]df cfo
ljj0f bflvnf gug]+ ^ sbftfsf] ljj0f bflvnf ug+ nufpg] sfo+ gePsf] dNo clea=l4 sdf
btf+ ePsf sbftfdWo] ^ 8]lj6 ljj0f )$ qm]l86 ljj0f ( zGo ljj0f k]z u]sf]
$ ljj0f k]z gu]sf] ) sbftfsf] ljj0f vn]sf] 5g dNo clea [l4 s tkm ^ sbftfn]
8]lj6 s ljj0f k]z uL - )($Y 8]lj6 sd b]vfPsf]df a 8]lj6 sd bflvnf
u] gu]sf] lgoldt cgudg ePsf] 5g
74
2 qm]l86 s M sfof+nodf btf+ x]sf )$ sbftfn] qm]l86 s ljj0f k]z u]sf]df -
$($)^^ampY g]kfn sfn] dNo clea=l4 s lkmtf+ lbgkg]+ _efljt bfloTj b]lvPsf]df cfly+s
ljj0fsf] bfloTjdf b]vfOPsf] 5g ) dlxgfeGbf qm]l86 xg] sbftf 5gf6 ubf+ x]sfdf qm]l86
b]vfO+ ljj0f k]z ug]+ sbftfxsf] jftljs qm]l86sf] cjyf olsg uL dNo clej=l4 s 8]lj6df
Nofpg k|efjsfL kxn ug+kb+5
3 d-c-s aSoftf M dNo clea=l4 s P]g ) sf] bkmf ( df dodf dcs s gaemfPdf
jflif+s bz k|ltztsf bn] yk bt nfUg] Jojyf 5 btf+ x]sf sbftfdWo] )amp cfiff9 dfGt
Dd sbftfsf] s jfkt - amp(($Y bflvnf ug+ af_sL x]sf] 5
4 cfos aSoftf M sfof+no cGtu+tsf sbftf_u ldlt )amp cfiff9 dfGtDd cfos klgtlds
s axfn s laqmLs 7]Ssf s d]t - ^)ampY s cn ug+ af_sL x]sf] 5
5 kgfjnf]sg M cfly+s jif+sf] cGtdf cn ug+ af_sL cfos tyf cGtMzNs jSoftf fhj -
^)ampY dWo] sbftfxsf] - $ampY k|zfsLo kgfjnf]sgsf nflu
sbftfxsf] - 220857097- s lgwf+0fsf DjGwdf fhj Gofoflws0fdf kgfj]bg
k]sf] sf0faf6 s sd ljjflbt x]sf] 5 kgfj]bgdf uPsf afx]s cGo sbftfsf] sff]jf
Pj_ rn crn DklQ f]Ssf u] jSoftf cn ug+ lsg] sfggL Jojyf x]tfklg jSoftf cnL
sfo+ k|efjsfL xg s]sf] 5g
6 dNo clej=l4 s sf]if M dNo clej=l4 s lgodfjnL ) sf] lgod cgf e_f ljGbdf
_slnt Dk0f+ s sd dNo clej=l4 sf]if vftfdf blgs kdf hDdf ug+kg]+ oL sf]ifdf hDdf
xg cfPsf] sdaf6 ljefun] cfb]z lbPsf] sd lkmtf+ lbO+ jf_sL xg] sd blgs kdf tf]lsPsf]
fhj vftfdf hDdf ug+kg]+ Jojyf 5 dNo clea=l4 s lkmtf+ ug+sf] nflu o jif+ sbftfaf6
- 110578889- dfu eO+ cfPsf]df o jif+ - 107626806Y lkmtf+ ePsf] 5 oL lkmtf+
ug+kg]+ sd ah]6df Jojyf u] dfq lkmtf+ ug+kb+5
7 k|ltj]bg M xsfL _3_yf btf+ _rfng n]vfkLIf0f cgudg tyf lgodg DalGw dfkb08
)^ adf]lhd - Ps sf]8eGbf al9 art klrfng ug]+ _yf jf _3 jf a_ssf] n]vfkLIf0f ubf+
clgjfo+ kdf dfkb08df tf]lsPsf] 9f_rfdf nFkmd+ n]vfkLIf0f k|ltj]bg k]z ug+kg]+ Jojyf ePsf]df
xsfL _yfsf] k|ltj]bg fy pQm k|ltj]bg dfj]z u]sf] 5g
8 skLIf0f M cfos P]g ) sf] bkmf (-amp_ (^-_ ))-_ ) Pj+ dNo clea[l4 s P]g
) sf] bkmf tyf cGtMzNs P]g ) sf] bkmf )3 cfGtls ljefun] _zf]lwt s lgwf+0f
ug+ Sg] Jojyf 5 of] jif+ ^amp sbftfsf] k0f+ skLIf0f ug+kg]+df ^) sbftfsf] dfq s
kLIf0f uL af_sL amp sbftf cfufdL aif+sf nfuL lhDd]jfL f]sf] 5 cfo ljj0f k]z u]sf
a sbftfxsf] rf jif+leq s kLIf0f ug]+ gLlt cjnDag ug+ cfjZos wf ug+kb+5
9 ~rfnsaf6 lnPsf] C0f jf fk6L M cfos P]g ) sf] bkmf [v df fli6o dxTjdf
cfof]hgf nufot )) eGbf j9L jb]zL sfdbfnfO+ f]hufL lbg] ) k|ltzt eGbf j9L jb]zL
sRrf kbfy+ k|of]u ug]+ pBf]u jfx]s cGoq nufgL u]sf]df nufgLsf] |f]t vf]lhg] Joxf]f pNn]v
5 cfGtls fhj ljefusf] ldlt )^()(( sf] klkqaf6 d]t ~rfnsjf6 k|fKt fk6Lsf]
sd a_s dfk+mt k|fKt xg kg]+ fk6Lsf] |f]t PsLg uL fk6L nufgLsf] sddf sfgg cgf s
bflvnf eP gePsf] ljZn]if0f ug+kg]+ pNn]v u]sf] 5 of] jif+ $ ~rfnsaf6 lnPsf] fk6L -
)($($Y ~rfnsnfO+ lbPsf] fk6L - amp)$ sf] DaGwdf sfof+non] 5fgjLg
u]sf] 5g pQm fk6L sdsf] n]gb]g j_s dfk+mt ePsf] b]lvPg oaf6 s bfloTjdf c kg]+
cjyf b]lvPsf]n] 5fgljg ug+kb+5
10 C0f k_hLsf] cgkft M sbftfsf] jfnftdf xg] k_hLsf] |f]t dWo] z]o C0f dVo x]sf xG5g
C0f z]o k_hLsf] cgkft kLIf0f ubf+ clws=t k_hLsf] tngfdf Gog dfqfdf rQmf k_hL h6fO+
Jojfodf |f]tsf] cefj b]vfO+ j_sjf6 C0f lnP Jofh vr+ s6=L ug]+ u]sf] 5 s bfloTjdf
k|ToIf c ug]+ C0f k_hL z]o k_hLsf] cgkft cGt+fli6 laquoo cEof x]bf+ M Dd x]sf] b]lvP
tfklg o sfof+nosf If]qflwsfsf sbftfsf] cjyf lgDgfgf $M Dd b]lvPsf]n] k_hL Gog
_sng u] C0f lnO+ Jofh vr+ n]Vbf cfos fhjdf k]sf] k|efj o DjGwdf sfggL Jojyf
gePsf]n] C0f k_hLsf] cgkft lgwf+0f ug+ sl7gfO+ k]sf] cjyfnfO+ b=li6ut ub cGt+fli6 laquoo
dfGotf cgk C0f k_hL cgkft DjGwdf sfggL Jojyf ug+kb+5
75
11 Aofh ssectL M a+lsEuml s tyf hfo P]g )^$ sf] bkmf df sn] klg a+s jf ljQLo +yfaf6
hg k|of]hgsf] nflu shf ljwf lnPsf] xf] f]xL k|of]hgdf gnufO cGoq k|of]u uL jf ufO shfsf]
bkof]u ug jf ufpg gxg] Jojyf 5 otf] s u]df Ps sf]8eGbf al9 ljuf] ePsf] cjyfdf
tLg jifb]lv kfFr jifDd sb xg Sg] k|fjwfg x]sf] 5 sbftfn] =479360717- a+saf6
C0f lnPsf]df =303709573- JolQmut k|of]hgdf k|of]u ug] jf Da4 kIfnfO k|of]u ug lbg]
u]sf]n] 5fgljg ugkb5
12 k_hL nufgL M sbftfn] cfkmgf] Jojfo z ubf+ sfgg cgf k_hL nufgL u]sf] xG5 oL
nufgL ulg] k_hLsf] |f]t vnfPsf] sfgg cgf aemfpg kg]+ s aemfPsf] xgkb+5 sbftfsf]
Jojfodf ePsf] ljtf cgf k_hLdf yk ubf+ sfgg cgf k_hL yk ePsf] Joxf]f DalGwt
lgsfoaf6 k|dfl0ft ug+kb+5 JojfoLxsf] utjif+ -$($)Y k_hL x]sf]df o jif+ -
216456403- eO+ - 64958000- k_hL yk 36 ubf+ DalGwt lgsfojf6 k|dfl0ft gu]sf]
tyf |f]t vn]sf] k|df0f d]t n]vfkLIf0fdf k]z ePsf] 5g
13 lzIff ]jf zNs M cfly+s P]g )amp sf] bkmf df lghL If]qaf6 ~rflnt b]zelsf pRr
dfWoflds lzIffeGbf dflysf] lzIff k|bfg ug]+ lzIf0f _yfxn] k|ltztsf bn] lzIff ]jf zNs
cn ug]+ Jojyf 5 o jif+ lzIff ]jf zNs jfkt -amp xhf cn ug]+ nIo ePsf]df -
amp xhf cyf+t nIosf] tngfdf - k|ltzt cnL ePsf] b]vfPsf] 5 sfof+non] sfo+If]q
cGtu+tsf lzIf0f _yfn] lzIf0f ]jf zNs gjemfPsf] jf sd jemfPsf] DaGwdf sfof+nojf6
ljBtLo dfWoddf clen]v fvL lgoldt kdf k|efjsL cgudg ePsf] 5g
14 fdflhs Iff s M cfly+s P]g )amp sf] bkmf df cfos P]g ) sf] cgrLndash cgf
sd eQmfgLsf avt |f]tdf s6[L uL cn ulg] cn ulPsf] sd 5sect fhj vftfdf hDdf
ulg] Jojyf x]sf] 5 o jif fdflhs Iff s jfkt =ampamp$Y cn ePsf] 5
fdflhs Iff sf]if lgodfjnL )^amp cgf fdflhs Iff sf]ifn] of]ubfgstfxnfO klrokq
hfL ug] Jojyf d]t x]sf] 5 cfo ljj0f k]z ubf w] sdrfL jf sfdbf b]vfO s nfUg]
sdsf] LdfDd tna eQmfgL ePsf] b]vfpg] u]sf] kfOof] s bflvnf ubf sf]ifaf6 hfL ePsf]
klrokq gDa clgjfo kdf pNn]v ug nufpg] jf sfdbf tyf sdrfLnfO ljefun] JolQmut
yfoL n]vf gDa lng clgjfo ugkb5
15 ljlQo sff]jf M dNo clej=l4 s P]g ) sf] cgrL sf] dx sf] [cf df ljQLo
]jfnfO+ s 56 xg] ]jfdf fv]sf] b]lvG5 d-c-sn] o DaGwdf yk kleflift u]sf] 5g
a_s tyf ljQLo _yf DaGwL P]g )^ n] ljQLo ]jfsf] klefiff guL ljQLo sff]jf DaGwL
Jojyf u]sf] 5 cGtfli6laquoo kdf ljlQo +yfsf] klefifn] ljQLo sff]afleq Ps yfgaf6 csf]+
yfgdf sdsf] yfgfGt0f tyf nufgL DaGwL sff]afnfO+ d]6]af6 sbftfs]f sff]jf ljQLo
]jf_u DalGwt x]sf] 5 sbftfn] cfo ljj0f k] ubf+ k|ltztsf bn] s u0fgf u]af6
_yfnfO+ ljQLo sff]jf ug]+ _yfdf u0fgf u]sf] b]lv_bg cfos P]g ) sf] cgrL
jdf]lhd ) k|ltztsf bn] s nufpg kg]df k|ltzt dfq u0fgf u]sf]n] ljlQo sff]jf ug]
sbftfsf] cfodf 56 xg uPsf] k|ltztn] xg] s =7837649- f]df nfUg] zNs tyf
Jofhsf] 5fgjLg tyf u0fgf uL gku s bfloTj cn ugkb5
16 ljj0f M cfos P]g ) sf] bkmf (^ df k|To]s JolQmn] cfo jif+ dfKt ePsf] tLg dlxgf leq
f] jif+sf] cfo ljj0f bflvnf ug+kg]+ Jojyf 5 Ps sbftfn] d-c-s tkm+ laa0f k]z u]tfklg
cfos tkm+ n]vfkLIf0f cjlwDd klg ljj0f k]z u]sf] 5g sbftfsf] dNo clej=l4 s
ljj0fdf b]lvPsf] lalqm -(^Y af6 o jif+sf] vlb - )^Y 36fp_bf xg]
- ($Y nfO+ cfo dfgL cfos P]g ) sf] cgrL adf]lhd k|ltztn] xg]
s - )ampY f]df nfUg] zNs Jofh hljfgf d]tsf DaGwdf yk 5fgljg uL
s lgwf+0f ug+kb+5
17 ljb]zL yfoL _yfkg M dNo clea[l4 s P]g ) sf] bkmf -_ adf]lhd ljb]zLnfO ]jf eQmfgL
ubf le dNo clea[l4 s cn ugkg] Jojyf 5 Ps sbftfn] ljb]zL _oQm pkqmdnfO+
)ampamp df =$amp()Y eQmfgL u]sf] ljlQo ljj0f tyf cgrL af6 b]lvPsf] 5 f]
sbftfn] d-cs P]g ) adf]lhd k|ltztn] xg] s -$^ampY aemfPsf] gb]lvPsf]n]
pQm s sd Jofh hljfgf d]t cn ug+kb+5 fy cfos P]g ) sf] cgrL sf]
76
[^ df sg cfo jif+df sg u aflGbf JolQmsf] g]kfn lyt ljb]zL yfoL _yfkgn] ljb]z
k7fPsf] cfodf k|ltztsf bn] s nfUg] Jojyf 5 o jif+ pQm _oQm pkqmdsf] ljb]zLnfO+
k7fPsf] sdsf] k|ltztn] xg] - amp)amp(Y s stL u]sf] gb]lvPsf]n] pQm s sd zNs
Jofh hljfgf d]t cn ug+kb+5
18 _rgf lgdf+0fdf dNo clej=l4 s M dNo clej=l4 s P]g ) sf] bkmf [ df Jojflos
k|of]hgsf] nflu lgdf+0f ulg] - ) nfv eGbf j9Lsf] _rgf btf+ gePsf] JolQmjf6 ufPsf] 5
eg] klg btf+ ePsf] JolQmjf6 u] x dfgL otf] _rgfsf] jfldTj x]sf] JolQmjf6 s lgwf+0f
uL cn ulg] Jojyf 5 sfof+nosf] sbftfsf] )amp)amp )ampamp sf] ljlQo ljj0fdf
- 327484852- sf] _rgf lgdf+0fflwg x]sf] b]lvPsf] lghn] d-c-sdf btf+ ePsf] lgdf+0f
JojfoL Knfo+_u vlb u]sf] gb]lvPsf]n] tyf csf+ sbftfsf] )ampamp sf] ljlQo ljj0f
cgf o jif+sf] -(ampY sf] lgdf+0fflwg _rgf yk u]sf]df cgrL cgf dNo
clej=l4 sdf btf+ ePsf lgdf+0f JojfoL Knfo+_u - $())Y sf] dfq vlb u]sf]
b]lvPsf]n] af_sL - ))$ampY d]t sbftfsf] - $amp(^^Y DklQsf] dNo
clej=l4 s P]g ) adf]lhd k|ltztn] xg] s -^amp(Y 5fgljg uL f]sf] Jofh
hljfgf d]t cn ug+kb+5
19 Jofh k_hLs=t M Ps sbftfn] k]z u]sf] )ampamp sf] cfo ljj0fdf - )amp$Y Jofh vr+
bfjL u]sf] 5 lgdf+0fflwg _rgf lgdf+0fsf] nflu lnPsf] C0fsf] Jofh vr+ k_hLs=t ug+kg]+df guL
lw cfo ljj0fdf vr+ bfjL u]sf]n] pQm Jofh sdnfO+ cdfGo uL cfos P]g ) adf]]lhd
nfUg] s - Y f]sf] Jofh zNs hljfgf d]t 5fgljg uL cn ug+kb+5
20 d-c-s lkmtf+ M cfos P]g ) sf] bkmf (^ df k|To]s JolQmn] cfo jif+ dfKt ePsf] tLg
dlxgf leq cfo ljj0f bflvnf ug+kg]+ Jojyf 5 Tot cfGtLs fhj laefusf] ldlt )^
sf] klkq cgf d-c-s lkmtf+ ulPsf sbftfxsf] d-c-s lkmtf+ kl5 s kLIf0fsf] nflu
k|fyldstf lbO+ 5gf6 ug+kg]+ Jojyf 5 Ps sbftfn] cfojif+ )ampamp sf] cfo ljj0fdf dNo
clej=l4 s tkm+sf] laa0f k]z uL )amp^amp df - $$()()Y dNo clej=l4 s lkmtf+ lnPsf]
b]lvPtfklg cfos tkm+ n]vfkLIf0f cjlwDd ljj0f k]z u]sf] gb]lvPsf]n] sbftfsf] k0f+ s
kLIf0f uL dNo clej=l4 s lkmtf+ DaGwdf olsg ug+kb+5
21 cfo ljj0f k]z gu]sf] M cfos P]g ) sf] bkmf (^ df k|To]s JolQmn] cfo jif+ dfKt ePsf]
tLg dlxgf leqf] jif+sf] cfo ljj0f bflvnf ug+kg]+ Jojyf 5 o sfof+no cGtu+tsf sbftfn]
n]vfkLIf0fsf] do Dd cfo aif+ )ampamp sf] cfo ljj0f k]z guL dNo clej=l4 s ljj0f
dfq k]z u]sf 5g P]g adf]lhd Dofb leq cfo ljj0f k]z gu]sf]n] dNo clej=l4 s ljj0f
cgf vlb lalqmsf] kms sd - $$ampY df cfos P]g ) adf]lhd nfUg] s
- 6028544- f]sf] Jofh zNs hljfgf cn ug+kb+5
22 Jofh stL fk6L M cfos P]g ) sf] bkmf $ df Jofh ssectL DaGwL Jojyf 5 Ps lgdf0f
DaGwL sfd ug] sbftfn] cfo jif )ampamp sf] cfo Joo ljj0f cgf =)$^ndash C0f
lnO =ampamp$)^ndash Jofh vr bflj u]sf] =(amp)))ndash ut ljutsf] fk6L lbPsf] fk6L
d]t oyfjt x]sf] b]lvPsf]n] pQm Jofh vr sdnfO cdfGo uL cfos P]g ) sf] cgrL
adf]lhd sbftfsf] gf]SfgL dfof]hg ugkb5
23 gf]SfgL dfof]hg M cfos P]g ) sf] bkmf )-_ df gf]SfgL ssectL ug kfpg] Jojyf 5
sbftfn] k]z u]sf] cfo ljj0fsf] cgrL df o cf=j=sf] cGo Jojfosf] gf]SfgL egL
=ampamp$)^( ssectL u]sf] sbftfn] o DjGwdf cGo sgklg ljj0f k]z u]sf] 5g sbftfn]
k]z u]sf] cfo ljj0f cgf f]xL sd afa =ampamp$)^( Aofhvr ssectL lnPs]f 5 sbftfn]
k|df0f j]u gf]SfgL bfaL u]sf] b]lvPsf]n]] cdfGo uL cfos P]g ) sf] cgrL adf]lhd
sbftfsf] gf]SfgL dfof]hg ugkb5
24 sdf]l86L dfs]+6 M dNo clej=l4 s P]g ) sf] bkmf [s df g]kfn fHoleq cfklt+ ePsf
jt jf ]jfdf dNo clej=l4 s nfUg] f]xL P]gsf] cgrL df plNnlvt jt tyf ]jfxsf]
sff]afdf s gnfUg] Jojyf 5 Tot P]gsf] bkmf amp pkbkmf [ df sg dlxgfdf sff]af
ePsf] jt jf ]jfsf] k0f+ c_z s nfUg] sff]afdf k|of]u gePdf pQm jt jf ]jfdf lt]sf] s
ssectL jt jf ]jfsf] s nfUg] sff]afdf k|of]u ePsf] c_zdf dfq ulg] pNn]v 5
77
sdf]l86L dfs]6 tyf kor sG6laquofS6sf] sff]af ug] Ps sbftfn] kor sG6 laquofS6sf] cfodf dNo
clej=l4 s cn guL f] sff]af_u DalGwt vlbdf lt]sf] s ssectL ljut jif+b]lv bfaL ub
cfPsf] 5 f] sbftfn] cfo jif+ )ampamp sf] cfiff9Dd dNo clej=l4 s - sf]8 nfv
q]ml86 bfaL u]sf]df sfggcgf qm]l86 kfpg] b]lvPsf] 5g dNo clej=l4 s P]g ) sf]
cgrL df sdf]l86L dfs]+6sf] sff]af ug]+ sbftfn] k|fKt ug]+ ]jf zNs jf gfkmfnfO+ s 56
glbPsf]n] f]sf] ]jf zNsdf sbftfn] dNo clej=l4 s cn ug+kb+5 dNo clej=l4 s cn
ug+kg]+ pQm sbftfsf] cfo jif+ )amp)amp sf] sff]af -amp sf]8 nfvdf nfUg] dNo clej=l4
s - ($ nfv yk bt d]t lgwf+0f uL cn ug+kb+5
25 qm]l86 cdfGo M dNo clea[l4 s lgodfjnL ) sf] lgod $)-_ df dNo clej[l4 s qm]l86
DaGwL Jojyf 5 Ps fdflhs +yf DaGwL sbftfsf] dNo clea[l4 s ljj0f cgf cflys
jif )ampamp df sof]Uo vlb =$$^)ndash b]vfO =amp))ndash dNo clej[l4 s qm]l86 bflj
u]sf] sof]Uo ljqmL zGo b]vfPsf] 5 Tot cfo jif )ampamp df sof]Uo vlb lalqm zGo
b]vfPsf] t bf]|f] cjlwdf =)ndash qm]l86 P8h6]8 uL aifsf] cGTodf dNo clej[l4 s
=amp$ampndash qm]l86 b]vfPsf] 5 gfkmf cfhg gug] fdflhs +yfsf] kdf btf ePsf] o
+yfn] lalqmdf dNo clej[l4 s +sng gug] ePsf]n] vlbdf lt]sf] s qm]l86 lng gldNg]df
vlbjf6 qm]l86 P8h6 uL qm]8L6 bfjL u]sf] gkfpg] x+bf f] dNo clej[l4 s sdnfO yk
5fgljg uL cdfGo ug s lgwf0f ugkb5
26 ldDofr M sfofno cGtutsf sbftfn] cGo sfofno cGtutsf sbftfsf] tyf cGo sfofno
cGtutsf sbftfn] o sfofno cGtutsf sbftfn] b]vfPsf] las|L vlb cffdL tyf fx
gb]vfPsf] DaGwdf 5fgjLg ug cGo sfofnoxnfO hfgsfL lbPsf] tyf cGon] o sfofnodf
k7fPsf] kq pk ePsf] sfjfxLsf] clen]v cBfjlws uL fv]sf] 5g sfofnon] sbftfsf]
cfo jif )amp)amp )ampamp df =152170824-d]t cGo sbftfsf] ldDofr ePsf]df cGo
sfofnonfO hfgsfL lbPklg f] kqsf] sfofGjog ePsf] 5g
27 gku s M ljljw jtsf] cfoft lgof+t Ps sbftfsf] cfojif+ )ampamp sf] _zf]lwt s of]Uo cfo
adf]lhd hDdf - ^^Y s sd lgwf+0f ePsf]df sbftfn] - (^ampY clu|d bflvnf
u]sf] b]lvPsf]df gku s - ^)$Y bflvnf ug+kg]+ b]lvG5 t s kLIf0faf6 gku ePsf]
s sdnfO+ a9L bflvnf ePsf] egL a9L bflvnf sd cfufdL aif+df ldnfg ug+xg egL kqfrf
u]sf]n] gku s sd Jofh d]t u0fgf uL fhj bflvnf ug+kb+5
28 Soflk6n 8 OF M ljljw jtsf] cfoft lgof+t Ps sbftfn] k]z usf] cfo ljj0fdf cf-a-
)ampamp sf] z]o k_hLdf - )$^$)Y x]sf]df )ampamp df - ^(^$)Y b]vfPsf]
5 o DaGwdf sbftfn] k]z u]sf] 6]6d]06 ckm r]Gh Og OSjL6Ldf - )))))Y Soflk6n
8 OF u]sf] b]vfPsf] 5 SofkL6n 8 OF ug+ DalGwt lgsfojf6 jLs=t lnPsf] gb]lvPsf]n] pQm
sdsf DaGwdf yk 5fgljg uL s bfloTjdf kg]+ c olsg ug+kb+5 sbftfn] k]z usf]
cfo ljj0fdf o jif+sf] vlb - )))amp)Y b]lvPsf]df dNo clej=l4 s ljj0f cgf
- )(^(Y sf] vlb u]sf]n] cfo ljj0f eGbf d-c-s ljj0fdf -)(Y a9L
vlb b]lvPsf] 5 a9L vlbsf DaGwdf s kLIf0f k|ltj]bgdf - ($$ampampY sf] ly DklQ
[uf8L vlb u]sf] Joxf]f pNn]v 5 h cgf - amp^Y sf] vlb nfut cfo ljj0fdf
a9L bfjL u]sf]n] cfos P]g ) sf] bkmf adf]lhd Jofkf dfHbftsf] nfut vr+ stL lbg
ldNg] gb]lvPsf]n] pQm sd cdfGo uL cfos P]g ) sf]] cgrL adf]lhd k|ltzt s
- $^amp(Y f]df nfUg] zNs Pj_ Jofh hLjfgf cn ug+kb+5
29 a9L vr+ bfjL M cfifwLsf]] sff]jf ug]+ Ps sbftfn] k]z u]sf] )amp)amp cfo ljj0fdf ut jif+
ljlqm - $(()Y ePsf]df ojif+ lalqm - ((^$Y ePsf] 5 t sfof+no vr+
cGtu+t ut jif+ - ^Y ePsf]df o jif+ - $Y vr+ stL lnPsf] 5 oL
ut jif+sf] lalqm eGbf o jif+sf] lalqm (-amp k|ltztn] dfq a=l4 x_bf sfof+no vr+ eg] $)-(
k|ltztn] a=l4 ePsf] 5 lalqmsf] cgkft eGbf a=l4 ePsf] k|zflgs vr+ - ()))Y sf
DaGwdf s kLIf0fjf6 - $$)Y dfq cdfGo uL af_sL sdsf DaGwdf sg Joxf]f
pNn]v u]sf] 5g s kLIf0fjf6 36fPsf] vr+ stL uL af_sL - ()^$Y nfO+ cfos
P]g ) sf] bkmf adf]lhd vr+ cdfGo uL cfos P]g ) sf] cgrL adf]lhd
78
k|ltzt s -$amp^^Y f]sf] zNs Pj_ Jofh tyf hLjfgf d]t cn ug+kb+5 sbftfn]
k]z usf] cfo ljj0f cgf vb gfkmf - ^ampampampY af6 l6]g clg+F - (^ampYdfq
b]vfPsf]n] k|f]lehg g guL - amp)))))Y l8le8]G6 lat0f u]sf] b]vfO+ jfnftdf utjif+sf] -
amp(^ampY d]t hDdf ^$$$Y lhDd]jfL f]sf] b]vfPsf] 5 oL k|f]lehg g guL
lat0f u]sf] nfef_zsf DaGwdf yk 5fgljg uL s bfloTjdf kg]+ c olsg ug+kb+5
30 Gog dfHbft dNof+sg M g]kfn g rf+bL JojfoL +3n] fj+hlgs u]sf] )amp cfiff9 dfGtdf
gsf] dNo k|lt u|fd =$$)ndash rf+bLsf] dNo =amp)^( x]sf] 5 fy lgldt g rf+bLsf] uxgfdf
jhfsf] cn cEof cgf Hofnf htL+ d]t b]lv ^ k|ltzt lng] k|rng b]lvPsf] 5
o sfof+nosf] sfo+If]q cGtu+t x]sf cGo sbftfn] d]t f]xL k|ltztdf Hofnf tyf htL+ cfDbfgL
b]vfpg] u]sf] b]lvG5 grf_bL uxgfsf] sff]jf ug]+ Ps sbftfn] cfojif+ )amp)amp clGtd
dfHbft dNofsg ubf+ hlt+ Hofnf d]t hf]8L dNof_sg ugkg]+df clGtd dfHbftsf] dNof_sgdf -
13518920- Gog dfHbft dNof+sg ubf nfut vr a9]sf]n] pQm sdnfO cdfGo uL cfos P]g
) adf]lhdsf] s =$amp^ndash f]df nfUg] zNs Jofh hLjfgf d]t cn ugkb5
31 clu|d s M cfos P]g ) sf] bkmf df aflGbf JolQmn] g]kfndf |f]t ePsf] Jofh k|fs=lts
gtf]t ef8f ]jf zNs sldzg af]g sd eQmfgL ubf+ sn eQmfgL sdsf] k|ltztsf bn]
s stL ug+kg]+ Jojyf 5 dfyL pNn]lvt grf_bLsf] sff]jf ug]+ sbftfn] k]z u]sf] cfo
ljj0fdf ojif+ ljlqm k|jw+g vr+ jfkt - $^Y stL lnPsf]df P]g cgfsf] k|ltztsf
bn] s - ^()Y stL gu]sf]n] pQm s sd cn ugkb5
32 vLb lalqm kLdf0f M pNn]lvt sbftfn] cf-j-sf] dfHbft g - )amp^)Y rf_bL -
amp($)Y x]sf] o jif+ g - $amp$^Y rf_bL - amp^$Y vlb u]sf]
b]vfPsf] 5 eg] lalqm tkm+ g rf_bLsf] Psdi6 - ^ampY b]vfPsf] dfHbft tkm+ g -
)$amp^$)Y rf_bL ^amp$^$Y b]vfPsf]df vlb lalqm dfHbftsf] kLdf0f vNg] k|df0f
k]z gePsf]n] sff]jf olsg ug+ lsPsf] 5g
33 k|zflgs vr+ M ljljw sk8fsf] k7fL ljlqm ug]+ Ps sbftfn] cfo jif+ )amp)amp df k]z u]sf]
cfo ljj0f cgf ojif+ - ))ampY vlb b]lvG5 k|zflgs vr+ cGtu+t nf]l8F P08
cgnf]l8F jfkt - amp$^Y vr+ stL u]sf] b]lvG5 sbftfn] fdfg cfoft ubf+ ef8f ef6
ladf eGf zNs cflb vlb nfut cGtu+t dfj]z xg] x_bf k|zflgs vr+ tkm+ bfjL u]sf] pQm
vr+nfO+ cfos P]g ) sf] bkmf adf]lhd vr+ cdfGo uL cfos P]g ) sf]] cgrL
adf]lhd k|ltzt s -(^^)Y f]sf] zNs Jofh Pj_ hLjfgf d]t cn ug+kb+5
34 36L vlb M pNn]lvt sbftfsf] d-c-s ljj0f cgf d-c-s qm]l86 - ^Y ePsf]df
jfnftdf eg] - )$$ampY d-c-s lngkg]+ b]vfPsf] 5 cfoftdf - )Y
yfgLo vlbdf - $))Y lt]sf] d-c-s adf]lhd o sbftfsf] hDdf vlb
amp)Y xgkg]+df cfo ljj0fdf s]jn - ))ampY dfq vlb b]vfPsf]n] cfo
ljj0fdf - ^ampY vlb 36L b]vfPsf]n] pQm vlb sdsf] o jif+sf] sn gfkmf )-^
k|ltztn] xg] - amp^(Y nfO+ yk cfo dfgL cfos P]g ) sf] cgrL sf] [3
adf]lhd k|ltzt s f]sf] zNs Pj_ Jofh hLjfgf d]t cn ug+kb+5 fy 36L vlb
b]vfPsf] - amp(amp$Y nfO+ lalqm dfgL pQm lalqmdf dNo clej=l4 s P]g ) sf] bkmf amp
adf]lhd k|ltzt s - 2337745- bkmf ( adf]lhdsf] hljfgf d]t cn ugkb5
35 36L vlb M ljljw jtsf] cfoft ug]+ Ps sbftfsf] )ampamp sf] cfls8f ljj0f cgf eGf
dxn d]t vlb - (((^Y b]lvPsf]df cfo ljj0f tyf d-c-s laa0fdf s]jn -
^(Y vlb b]lvPsf]n] cfo ljj0fdf -$((^ampY 36L vlb b]lvG5 o DaGwdf
vlb lxfj ldnfg ljj0f d]t k]z gu]sf]n] cfo ljj0fdf 36L b]vfPsf] vlb - $((^ampY
nfO+ sn gfkmf k|ltzt ^-^ k|ltztn] xg] - amp(Y nfO+ yk cfodfgL cfos P]g )
sf] cgrL adf]lhd k|ltzt s -amp)Y df zNs Pj_ Jofh hLjfgf d]t 5fgljg
uL cn ugkb5 fy 36L vlb b]vfPsf] - $((^ampYsf] o jif+sf] sn gfkmf ^-^
k|ltzt adf]lhd xg] - amp(Y d]t hDDff - $)$^Y nfO+ lalqm dfgL pQm lalqmdf
dc-s P]g ) sf] bkmf amp adf]lhd k|ltzt s - 634463- bkmf ( adf]lhdsf]
hljfgf d]t cn ugkb5
79
36 C0f M cfos P]g ) sf] bkmf $) df sg JolQmsf] DklQjf6 jfldTj x6]df lghn] f] DklQ
lgu+ u]sf] dflgg] sg JolQm sg bfloTjsf] efjf6 x6]df lghn] f] bfloTj lgu+ u]sf] dflgg]
pNn]v 5 cfiflwsf] yf]s sff]jf ug]+ Ps sbftfn] cfojif+ )amp)amp df k]z u]sf] Ps j_ssf]
hnfO+ ^ )$ sf] 6]6d]G6df dfHbft sd -amp$$Y b]lvG5 t sbftfn] jfnftdf
eg] s]jn - amp$Y dfq a_s dfHbft b]vfPsf] 5 sbftfn] k]z u]sf] ljj0fsf] cWoog ubf+
pQm dfHbft sd - 7434381- nfO+ lIft C0f elg b]vfPsf] kfO+of] C0f DaGwdf yk
5fgljg uL sbfloTjdf kg]+ c olsg ug+kb+5 jfnftsf] fxdf -))$^Y b]vfPsf]df
fxsf] ljt=t ljj0fdf - (^$)Y dfq b]vfPsf]n] ljlQo ljj0fdf jftljs cffdL eGbf
- ()$Y a9L b]vfPsf]n] pQm snfO+ cfos P]g ) sf] bkmf $) [ adf]lhd DklQ
lgu+ ePsf] dfgL cfos P]g ) adf]lhdsf] s - 222583- df zNs Pj_ Jofh hLjfgf
d]t 5fgljg uL cn ugkb5
37 gf]SfgL M ljljw jtsf] cfoft uL lalqm ug]+ Ps sbftfn] cfojif+ )ampamp sf] ljlQo ljj0f
cgf - amp)(^Y lalqm u]sf]df nfut vr+ - amp()$ampY b]vfO+ - ^(Y
gf]SfgL b]vfPsf] 5 fdfGotf JojfoLn] a9L nfutdf fdfg vLb uL sd nfutdf lalqm gug]+
x_bf ojif+ Jofkf dfHbft lg+u u]sf] nfut eGbf 36L sd lalqm b]vfPsf]n] sbftfsf] ut
jif+sf] sn gfkmf ^- k|ltztnfO+ cfwf dfgL o jif+sf] nfut vr+ - amp()$ampY sf] ^-
k|ltztn] xg] - $($^(Y nfO+ yk cfo dfgL cfos P]g ) cgf sbftfsf]
gf]SfgL dfof]hg ug+kb+5
38 vlb nfut M ljljw laBlto jtsf] sff]jf ug]+ Ps sbftfn] cfojif+ )amp)amp df d-c-s
ljj0fdf vlb - (amp$()Y b]lvPsf]df cfo ljj0fdf eg] k|ToIf vr+ d]t hDdf vlb -
amp^(((Y b]vfPsf]n] kms vlb DaGwdf k]z u]sf] lxfj ldnfg ljj0fdf yfgLo
cfoft vlb - ^amp^Y cGo dfof]hg egL nfut bfjL u]sf] 5 dNo clej=l4 s ljj0fdf
eg] f] sdsf] dNo clea=l4 s sd qm]l86 dfof]hg u]sf] gb]lvPsf]n] pQm vlb aftljs xf]
egL olsg ug+ lsPsf] 5g pQm vlb nfutnfO+ cfos P]g ) sf] bkmf adf]lhd nfut
vr+ stL ug+ ldNg] gb]lvPsf]n] vr+ cdfGo uL f]df cfos P]g ) sf] cgrL sf] [3
adf]lhd s - (^)$- f]df nfUg] zNsJofh P_j hLjfgf d]t cn ugkb5
39 x|f vr+ M ljljw jt []l8d]6 sk8f sf] cfoft uL lalqm ug]+ Ps sbftfn] cfojif+ )ampamp
sf] ljlQo ljj0f cgf ojif+sf] cGtdf - amp)amp)Y C0f af_sL b]vfO+ ojif+ -
)$ampY Jofh vr+ stL lnPsf] dfnkf]t sfof+nosf]] hUufwgL khf+ cgf Ps 6 ]8 ]G6
k|f-ln-sf] ^ kn vlb u]sf] 5 pQm knxsf] ef8f sd cfDbfgL gb]vfPsf] lghn] Jojfo
_rfng ubf+ lvrfkf]vL lyt 6 ef8fdf lnO+ sf]7fsf] 3wgLnfO+ - )^))Y ef8f
eQmfgL uL vr+ stL lnPsf] 5 cfo ljj0fdf a_saf6 C0f lnO+ kn sjn vlb u]sf]df Jofh
stL bfjL u]sf] knsf] Mxf stL - ^()Y d]t bfjL u]sf] cjyf 5 knsjnsf]
ef8f sd cfDbfgL gb]vfPsf]n] C0fdf lt]sf] Jofh - )$ampY Pj_ vlb ePsf] DklQ
JojfoLs k|of]hgfdf k|of]u gePsf]n] Mxfvr+ -^()Y d]t -amp(Y nfO+ cdfGo
uL f] sddf cfos P]g ) adf]lhdsf] s - )^amp- f]df nfUg] zNs Pj_ Jofh
hLjfgf d]t cn ugkb5
40 36L lalqm M cfos P]g ) sf] bkmf amp df Jojfo jf nufgLjf6 ePsf] cfosf] u0fgf ubf+
Dk0f+ cfo dfj]z ug+kg]+ Jojyf 5 db|0f DaGwL ljljw sff]jf ug]+ Ps sbftfn] cfojif+
)amp)amp sf] sbftfsf] |f]tdf sstL kmffd cgf sbftf_u ePsf] lalqm eGbf cgrL
df b]vfPsf] lalqm 36L b]lvPsf] 5 hjf6 sbftfn] aftljs lalqmeGbf cfo laa0fdf -
2917668Y 36L lalqm b]vfPsf] 5 sbftfn] 36L lalqm b]vfPsf] sdnfO+ yk cfo dfgL cfos
P]g ) adf]lhdsf]] s -)Y f]df nfUg] zNs Pj_ Jofh hLjfgf d]t cn
ugkb5
41 hf]lvd sf]if M cfos P]g ) sf] bkmf ( [ s df hf]lvd Joxf]g]+ sf]ifdf fv]sf] cn xg
af_sL C0f sdsf] k|ltzt Dd sdnfO+ vr+sf] kdf stL lng kfpg] Jojyf 5 sbftfn]
cfoaif+ )amp)amp df - ()ampY vr_+ stL lnPsf] 5 xsfLdf btf+ xg] sbftfn] Totf]
80
ljwf gkfpg] x_bf pQm vr+nfO+ cdfGo uL f]df cfos P]g ) sf] cgrL adf]lhdsf] )
k|ltzt s - ampY f]df nfUg] zNs Jofh hljfgf d]t cn ug+kb+5 fy
sd+rfL eQf -(ampY vr+ n]v]sf]df k|ltztn] xg] clu|d s - (Y stf uL fhj
bflvnf u]sf] gb]lvPsf]n] fhj bflvnf ug+kb+5
42 36L tyf bf]xf]f] vr+ M bw bwhGo kbfy+ pTkfbg lalqm ug]+ Ps sbftfn] cfojif+ )amp)amp
sf] cfo ljj0fdf n]vfkLIf0f zNs cfOPcf] n]vfkLIf0f zNs sGN6]GL zNs vr+ n]lvs]sf]
cjyfdf n]vfkLIf0f vr+ - amp$amp^Y cfOPcf] n]vfkLIf0f vr+ - (Y sGN6]GL
vr+ - ampYd]t - Y vr+ n]v]sf]n] cfos P]g ) sf] bkmf cgf pQm
vr+ cdfGo uL cgrL adf]lhd k|ltztn] xg] s - amp)amp)$Y tyf f]df nfUg] zNs
Jofh hljfgf d]t cn ug+kb+5 sbftfn] lxfj ldnfg ljj0f cgf sn fdu|L vlb -
^)^^Y b]vfPsf]df cfo ljj0fdf sRrf kbfy+ cGo pkef]Uo vr+ -^))^Y
b]vfPsf]n] 36L vlb b]vfPsf] - ^))^^^Y nfO+ ojif+sf] sn gfkmf $-^ k|ltztn] xg] -
^Y nfO+ yk cfo dfgL f]df cfos P]g ) adf]lhdsf]] s -^^$Y tyf
f]df nfUg] zNs Jofh hljfgf d]t cn ug+kb+5
43 +rfns fk6L M cfos P]g ) sf] bkmf $ df Jofh ssectL DaGwL Jojyf 5 3 tyf
ckf6+d]G6 lgdf+0f uL lalqm ug]+ Ps sbftfn] cfojif+ )^^( df Jofh cfDbfgL jfkt
=)$()(Y cfDbfgL b]vfPsf]df sfof+nosf] s kLIf0f k|ltj]bgdf _rfns fk6L tyf cu|Ld
eQmfgL jfkt $ kfl6+nfO+ lbPsf] -(^^Y sf] - k|ltztn] xg] Jofh - ^^^(Y
egL kms k]sf] - amp$)Y nfO+ cfodf dfj]z u]sf] b]lvPtfklg csf]+ $ _rfns kf6L+nfO+
lbPsf] fk6L - $ampampY sf] - k|ltztn] xg] Jofh - ^^(ampY nfO+ yk cfo dfgL
cfos P]g ) adf]lhdsf] s - ^((Y tyf f]df nfUg] zNs Jofh hljfgf d]t
cn ug+kb+5
44 cjsf sf]if M cfos P]g ) sf] bkmf ^ df cjsf sf]if _rfng DaGwL Jojyf 5
sbftfn] cfojif+ )^^( )amp)amp df - )ampY vr+ stL lnPsf]df gfuLs nufgL sf]if
sd+rfL _ro sf]ifdf gk7fPsf] sf]if _rfngsf] nflu jLs=tL d]t lnPsf] k|df0f k]z gePsf]n]
cfos P]g ) sf] bkmf adf]lhd pQm vr+ cdfGo uL f]df nfUg] s - $amp^Y
f]sf] zNs P_j Jofh hLjfgf d]t cn ug+kb+5
45 bfloTj Dff]6 kf6+sf] sff]jf ug]+ Ps sbftfn] cfo jif+ )amp)amp sf] dNo clej[centL s ljj0fdf
=$^(^ndash dNo clej[l4 s ltgkg] b]lvPsf]df afnftdf eg] =ampndash dNo clej[l4
s ltgkg] b]lvG5 h cgf =$^ndash ltgkg] bfloTj a9fPsf] 5 bfloTj j9bf f]sf]
dfg c DkQLdf d]t kg] xFbf pQm a9L b]lvPsf] bfloTj =$^ndash nfO cfos P]g )
sf] bkmf $)-_ adf]lhd bfloTj lgu u]sf] dfgL cfos P]g ) adf]lhdsf] s =^$)
f]sf] zNs P+j Jofh hLjfgf d]t u0fgf uL cn ug+kb+5
46 lgoft sd M pNn]lvt sbftfsf] cfo ljj0fdf sn ljqmL =((amp)^$$^ndash b]lvPsf]df dNo
clej[centL s ljj0fdf =)^$)()ndash b]lvG5 s klIf0f k|ltj]bgdf d]t lgsfL
=^^(($(ndash pNn]v ulPsf]n] cfoljj0fdf lgoft =^^(($(ndash gb]vfPsf]n] pQm lgoft
sdnfO yk cfo dfgL cfos P]g ) adf]lhdsf] s =^amp$^$ - fsf] zNs Jofh P+j
hljfgf d]t 5fgljg uL cn ugkb5
47 fx M sbftfn] afnftsf] fxsf] ljj0fdf Ps k|f=ln=nfO =$ndash ltgkg] b]vfPsf] 5
sbftfsf] n]h sGkmd]g kq cgf =)()^ndash ltgkg] b]lv+bf =^(ndash bfloTj sd
b]vfPsf] 5 sbftfn] bfloTj 36L b]vfpbf f]sf] dfg c DktLdf d]t kg] xFbf 36L b]vfPsf]
bfloTj =^(ndash nfO cfos P]g ) sf] bkmf $) -_ adf]lhd bfloTj lgu ePsf] dfgL
cfos P]g ) adf]lhdsf] s =67289 f]df nfUg] zNs Jofh P+j hljfgf d]t cn
ugkb5
48 sdLzg cfo M cfos P]g ) sf] bkmf amp df sg JolQmsf] sg cfo jifdf Jojfo +rfngaf6
ePsf] dgfkmf nfesf] u0fgf ubf f] JolQmn] f] jif leq k|fKt u]sf] Dk0f cfox dfj]z ugkg]
Jojyf 5 lrfhsf8 DjGwL sff]jf ug] Ps sbftfn] k]z u]sf] cfojif )amp)amp sf] ljj0f
cgf kf6Laf6 k|fKt sldg sd =$amp$(^^ndash nfO d]t lalqm b]vfPsf] 5 sldg jfkt
k|fKt u]sf] sd nfO d]t lalqm b]vfpbf lrfhsf8sf] vlb nfut =(amp^amp^(ndash sldg
81
sd =$amp$(^^ndash d]t hDdf =$)amp^^$ndash sn lalqm xg kg]df sbftfn]
=($)^$ndash lalqm b]vfPsf]n] 36L lalqm b]vfPsf] =)^))ndash nfO yk cfo dfgL cfos
P]g ) adf]lhdsf] s =3006400- f]df nfUg] zNs Aofh Pj hljfgf d]t 5fgljg
uL t cn ug+kb+5 36L lalqm b]vfPsf] =)^))ndash sf] dNo clej=l4 s P]g ) sf]
bkmf amp adf]lhd k|ltztn] xg] s - ^ndash bkmf ( adf]lhdsf] hljfgf d]t
5fgljg uL cn ugkb5
49 dfHbft M sbftfn] k]z u]sf] ljlQo ljj0fsf] jfnftdf b]vfPsf] j+s dfHbft a+s ljj0f
cgfsf] sd afj xgkb5 pQm lrfh DaGwL sff]jf ug] sbftfn] k]z u]sf] ljlQo
ljj0fsf] afnftdf clGtd a+s dfHbft =amp(ndash b]lvG5 eg] Ps a+ssf] hnfO ^ )$ sf] 6]6d]G6df =))))ndash dfq dfHbft 5 a+s 6]6d]G6sf] dfHbft eGbf =)amp(ndash a+s
dfHbft sd ljQLo ljj0fdf j9L b]vfPsf] 5 jfnftdf DkQL a9L b]vfp+bf f]sf] dfg c
bfloTjdf d]t kg] xFbf pQm sd =)amp(ndash nfO cfos P]g ) sf] bkmf $)-_ adf]lhd
DkQL lgu u]sf] dfgL cfos P]g ) adf]lhdsf] s =576988- f]df nfUg] zNs Jofh
P+j hljfgf d]t cn ugkb5
50 k|zflgs vr M On]S6laquof]lgS fdfgsf] sff]jf ug] Ps sbftfn] cfojif )amp)amp df k]z u]sf]
cfo ljj0f cgf utjifsf] sn ljqmL =^^^)amp)ndash ePsf] o jifsf] ljqmL
=amp)^^ampampndash b]lvG5 h cgf ut jifsf] eGbf o jifsf] ljqmL cyft sff]jf 36]sf] 5
t sbftfn] k]z u]sf] cfoljj0fdf k|zfgLs vr =)(amp$)ndashj9fPsf] b]lvG5 ljqmL 36]sf]
cjyfdf vr j9]sf] b]lvPsf]n] vr j[lcent ki6ofO lxt cfos P]g ) sf] bkmf jdf]lhd
5fgljg uL s bfloTjdf kg] c olsg ugkb5 fy jfnftsf] rfn DkQLdf cGo DkQL lzifsdf utjif =)^$(ndash ePsf]df ojif j[lcent eO =^ampampampndash ku]sf]df ljt[t ljj0f
k]z ePsf] 5g jfnftsf] rfn DkQL cGtut xg] fdu| fx cffdL l8kf]lh6 gub a+s
dfHbft d]t b]vfOs]sf] cjyfdf cGo DkQL b]vfPsf] =^ampampampndash +rfns fk6L xg Sg]
xFbf o DjGwdf yk 5fgljg uL s bfloTjdf kg] c olsg ugkb5
51 36L cfoft M ljljw jtsf] sff]jf ug] Ps sbftfn] k]z u]sf] cfojif )amp)amp sf] ljj0fdf
cflzs8f tYofIacute cgf cfoft =amp$^amp^ndash b]lvPsf]df cfo ljj0fdf =^(^ndash b]lvG5
cflzs8f cfoft eGbf cfo ljj0fdf =amp^)ndash 36L cfoft b]lvPsf]n] 36L cfoft b]vfPsf]
=amp^)ndash df sn gfkmf =$( k|ltztn] xg] =$()))ndash nfO yk cfo dfgL cfos P]g
) adf]lhdsf] s =)$amp) ndash f]sf]] zNs Jofh P+j hljfgf d]t u0fgf uL cn
xgkb5 36L cfoft b]vfPsf] =amp^)ndash sf] gfkmf =$( k|ltzt adf]lhd xg] hDdf
=))^ndash nfO ljqmL dfgL pQm ljqmL sdsf] dNo clej[lcent s P]g ) sf] bkmf amp
jdf]lhdsf] k|ltzt s =)$^^ndash bkmf ( adf]lhdsf] hLjfgf d]t cn xgkb5
52 qm]l86 M pQm sbftfn] cfo ljj0fdf b]vfPsf] vlb eGbf dNo clea[l4 s ljj0fdf =(ndash
a9L b]lvPsf] DjGwdf sbftfn] k]z u]sf] vlbsf] lxfj ldnfg ljj0fdf jftljs vlb eGbf
l6g l86]ndf df j9L vlb bflj u]sf] Joxf]f pNn]v ePsf]n] pQm vlb sd =(ndash sf]
dNo clej[l4 s =))^ampndash dNo clej[lcent s P]g ) jdf]lhd qm]l86 gkfpg] xFbf pQm
qm]l86 sd cdfGo ugkb5
53 lngkg] sd M cfos P]g ) sf] bkmf $ df Jofh ssectL DaGwL Jojyf 5 Tot g]kfn
n]vfdfg ^ df sff]jf u]sf] kfl6 dWo] ln]6]8 kf6L ljr ePsf] sff]jfnfO cfDn]Gysf] cfwfdf
vnff d]t ugkg] Jojyf 5 sDKo6 tyf n]vf DjGwL d]Lgsf] sff]jf ug] Ps sbftfn]
k]z u]sf] cfojif )ampamp sf] ljQLo ljj0fdf ut aifsf] cGtdf cNksflng tyf lb3sflng C0f
=^ndash ePsf]df o jif =amp$amp$ndash ku]sf] Jofh vr =))ndash bfaL
u]sf] b]lvG5 h cgf cfift Jofhb )=( k|ltzt xg cfp5 Tot clu|d eQmfgL k|fKt
ugkg]df $ sbftf Fu =)^amp$ndash lngkg] b]lvG5 hg sd sbftfsf] P8efG P08
lLj]ansf] $ k|ltzt xg cfp5 pQm sbftf Fu ljqmL b]vfPsf] sd lngkg] b]vfPsf] pQm
kf6L dWo] sg kf6LFu o jif sff]jf d]t ePsf] b]lvbg oL Psftkm C0f lnO Jofh vr
ssectL lng] t csf]lt ln]6]8 kf6LFu sff]jf uL 7nf] sd lngkg] b]vfpg P]gsf] bkmf jdf]lhd
cgsn xbg ty sbftfsf] o jifsf] cfift Jofhb )=( k|ltztn] pNn]lvt sd
=)^amp$ndash sf] Jofh vr =$ampamp()ndash cdfGo uL cfos P]g ) adf]lhdsf] s
=^($ampndash f]sf] zNs tyf Jofh d]t yk 5fgjLg uL cn xgkb5
82
54 clu|d s M pNn]lvt sbftfsf] s klIf0f k|ltj]bg s bflvnfsf] ljj0f cgf o jif
sbftfn] clu|d s clu|d ssectL d]t uL hDdf =amp$ndash clu|d bflvnf u]sf] 5 clu|d
bflvnf u]sf] s clu|d ssectL s|]8L6 bflj u]sf] sd jfnftsf] P8efGdf gb]vfPsf]n] cfos
P]g ) sf] bkmf $) jdf]lhd DkQL lgu cfo dfgL cfos P]g ) adf]lhdsf] s
=181087- tyf Jofh zNs d]t u0fgf uL cn ugkb5 Tot clu|d s ssectLsf] ljj0f
cgf ojif Ps kfl6nfO =amp(^^ndash sf] ljqmL u]sf] b]lvPsf]df pQm ljqmL sd cgrL
df k|lji6L u]sf] gb]lvPsf] ljqmLnfO k|df0fLt ug] n]h vftf d]t k]z gePsf]n] To DjGwdf
yk 5fgjLg uL cfos P]g ) sf] cgrL jdf]lhd k|ltzt s =439891 f]sf]
Jofh zNs d]t 5fgljg uL cn xgkb5
55 dfHbft lgu M cfos P]g ) sf] bkmf amp-_ adf]lhd JofkfLs dfHbftsf] lguaf6 k|fKt sd
Jojfosf] dgfkmf nfesf] u0fgf ubf dfj]z ugkg] Jojyf 5 lon 6]6 DjGwL sff]jf ug]
Ps sbftfn] k]z u]sf] )amp)amp sf] ljj0f cgf dfnkf]t sfofnosf] flhgfdf kq cgf Ps
dlxnfnfO = nfvsf] hUuf ljqmL u]sf]df cgrL df =amp))))ndash sf] dfq hUuf ljqmL
b]vfO f]xL sd dfq cfodf dfj]z u]sf] b]lvPsf]n] 36L ljqmL b]vfPsf] =amp))))ndash nfO yk
cfo sfod uL cfos P]g ) jdf]lhd sbftfsf] gf]SfgL dfof]hg ugkg] b]lvG5
56 lalqm bfjL M pNn]lvt sbftfsf] cfoljj0f cgf dxffhu~hsf] hUufsf] sf] dfHbft
=($)amp)$ndash ojif =amp)^^ndash Nof08 8]enkd]G6 P08 cb PSk]G] hf]8L
=amp^amp$ampampndash hUufsf] clGtd dfHbft b]vfO =$^)(ndash ljlqm dNo bflj uL
=$^^))ndash ljqmL b]vfPsf] 5 hUufsf] 8]enkd]G6 vr clGtd dfHbftdf dfj]z guL j
vr ljqmL ePsf] hUufsf] nfutdf dfj]z u]sf] sf0f nfut eGbf ljqmL =^$$amp(ndash n] 36L
eO gf]SfgL b]lvPsf]n] o DjGwdf yk 5fgjLg uL s bfloTjdf kg] c olsg ugkb5
57 dfof]hg M cfos P]g ) sf] bkmf amp df Jojfo +rfngaf6 ePsf] dgfkmf nfesf] u0fgf
ubf f] jif leq k|fKt u]sf] Dk0f sd dfj]z ugkg] JojYff 5 df]jfOn tyf ljBlto fdfgsf]
sff]jf ug] Ps sbftfsf] cfojif )ampamp sf] s kLIf0f k|ltj]bgdf dNo clej[lcent s ljj0fdf
8]la6 dfof]hg u]sf] sd dWo] =)amp)ndash Ps sDkgLaf6 k|fKt xg] sldg jfkt hfL ulPsf]
ljhssf] s sd pNNn]v 5 8]lj6 dfof]hg u]sf] s =)amp)ndash adf]lhd sbftfn]
=())ndash sldg k|fKt u]sf] b]lvG5 t sbftfn] cfo ljj0fdf eg] sldg egL
=))ndash dfq b]vfPsf]n] =))))ndash sldg 36L b]vfPsf] 5 pQm 36L sldg b]vfPsf]
sdnfO yk cfo dfgL cfos P]g ) adf]lhdsf] s =270200- f]df nfUg] zNs Aofh
d]t 5fgljg uL cn ugkb5
58 lj1fkg cfos P]g ) sf] bkmf adf]lhd Jojfo _u DalGwt vr+ dfq stL ug+ kfpg]
Jojyf 5 df]afOn cfoft tyf ljqmL ljt0f ug]+ sbftfn] lj1fkg jfkt - ^))amp(Y
Jojfo k|j4+g vr+ -)Y d]t -amp()(ampampY vr+ bfjL u]sf]df n]vfkLIf0faf6
cfofltt fdfgsf] k|j4+g Pj_ lj1fkg vr+ lgdf+tf jf pTkfbs sDkgLn] ug]+ f] vr+ ljtsn]
f]wegf+ dfu uL cfoft vr+df n]vf_sg ug+ kg]+df guL laqmL lat0f vr+df bfjL u]sf] 5
Jojflos Pj_ pTkfbgsf] l4fGt adf]lhd otf] vr+ pTkfbsn] axg ug+kg]+df gu]af6 vr+ bfjL
ug+ ldNg] b]lvPg ty+ pQm sd cfodf dfj]z uLcfos P]g ) adf]lhdsf] s -
(ampamp$$Y f]sf] zNs tyf Jofh u0fgf uL cn ug+kb+5
59 dd+t vr+ M cfos P]g ) sf] bkmf adf]lhd Jojfo_u DalGwt vr+dfq bfjL ug+ kfpg]
Jojyf 5 pNn]lvt sbftfn] cfoft uL cfklt+ u]sf df]afOnsf] jf]G6L dofjlw leqsf] dd+t
tyf _ef vr+ -amp$)Y bfjL u]sf] 5 otf] vr+ fdfGo ahfLs0f pTkfbgsf] l4fGt
adf]lhd lgdf+tf jf pTkfbs sDkgLn] ug+kb+5 otf] vr+ lgdf+tf_u f]wegf+ lnO+ cGo cfodf
n]vf_sg uL vr+ ug+ lsg]df f] u]sf] gb]lv_bf sbftfn] axg u]sf] vr+sf] bfjL sd Jojfo_u
k|ToIf kdf DalGwt klg x_bg ljtsn] otf] vr+ bfjL ug+ ldNg] gb]lv_bf pQm sd cfodf
dfj]z uL cfos P]g ) adf]lhdsf] s -$)$Y f]sf] zNs tyf Jofh d]t
5fgljg uL cn ug+kb+5
60 nfut cdfGo M ljljw jtsf] sff]af ug] Ps sbftfn] cfo jif )ampamp df vlb nfut cGtut
cltlQm eGf dxzn vr =()((ndash s kLIf0fsf qmddf nfut vr cdfGo u]sf] b08
hljfgf =^^ndash sbftf jo+n] vr 36fPsf] d]t hDdf =)$amp^ampndash nfut cdfGo ePsf]
5 cfos P]g ) sf] bkmf adf]lhd cdfGo u]sf] nfut vrsf] dNo clej[lcent s sd
83
dNo clej[lcent s P]g ) sf] bkmf amp adf]lhd ssectLug gkfpg]df s kLIf0faf6 s]jn
=^amp(ndash sf] dNo clej[l4 s lgwf0f ePsf]n] afFsL sd =amp(ampndash sf] k|ltztn] xg]
s =($amp^ndash f]df nfUg] hljfgf Aofh d]t cn ugkb5
61 k+hLsf] gtf]t M ljljw jtsf] sff]af ug] pNn]lvt sbftfn] Aojfo ubf sfgg cgf kFhL
f]sf] gtf]t vnfO sfgg cgf s lt]sf] xgkg] Aofjfosf] ljtf ubf yk kFlhsf] gtf]t
k+hL yk ePsf] Aoxf]f DjlGwt lgsfoaf6 k|dfl0ft xgkb5 sbftfn] k]z u]sf] ljlQo ljj0f
cgf ut jif =)))))ndash dfq kFlh ePsf]df o jif =(amp)))))ndash yk eO =)))))))ndash
ku]sf] 5 Jojfodf yk ePsf] kFlhsf] gtf]t gvnfPsf] DjlGwt lgsfoaf6 k|dfl0ft gu]sf]n]
yk 5fgljg uL s bfloTjdf kg] c olsg ugkb5
62 Jofh M cfos P]g ) sf] bkmf $ df Jofh ssectL DaGwL Jojyf 5 lf tyf lfhGo
jtsf] sff]jf ug] Ps sbftfn] k]z u]sf] cfo jif )ampamp sf] ljlQo ljj0fdf cgf ut
aifsf] cGtdf =$)$))ndash C0f x]sf]df o aifsf] cGtdf =$($(ampndash ku]sf]
=$ndash Aofh vr stL lnPsf] 5 h cgf cfift Aofhb amp= k|ltzt xG5 ljj0f
cgf laleGg kf6LnfO clu|d eQmfgL lbPsf] dWo] Ps kf6L+u =amp))))ndash Aofh cfDbfgL
b]vfPsf] cGo $ kf6LnfO lbPsf clu|d eQmfgL =))amp)$ndashsf] Aofh cfDbfgL b]vfPsf] 5g
Aojfodf sd cefj b]vfO C0f lnO Aofh vr stL lng] t cGo kf6LnfO lbPsf] fk6L sdsf]
Aofh cfDbfgL gb]vfPsf]n] clu|d eQmfgL lbPsf] sd =))amp)$ndash sf] cfift Aofhb amp=
k|ltztn] xg] =ampndash Aofh vrnfO cdfGo uL cfos P]g ) adf]lhdsf] s
=)amp(ndash f]sf] zNs Aofh Pj+ hljfgf d]t u0fgf uL cn ugkb5
63 ssf] b M cfos P]g ) sf] cgrLndash sf] -_ df sg cfo jifsf] dlbf ljosf] Jojfo
ug] lgsfosf] sof]Uo cfodf ) k|ltztsf bn] s nfUg] JojYff 5 dlbf cfoft uL ljqmL
sff]jf ug] Ps sbftfsf] cfo jif )ampamp sf] +zf]lwt sof]Uo cfo =^^$)ampndash sf] )
k|ltztsf bn] =amp(^ndash s lgwf0f ugkg]df k|ltztsf bn] =^^ndash dfq lgwf0f
u]sf]n] 36L lgwf0f ePsf] s =ampndash f]df nfUg] zNs Aofh hljfgf d]t cn
ugkb5
64 C0f M cfos P]g ) sf] bkmf $ df Aofh vr ssectL DaGwL Jojyf 5 dlbfsf] Jojfo
ug] pNn]lvt sbftfn] k]z u]sf] ljj0f cgf utaif lb3sflng C0f =(amp$^)ndash ePsf]df
o jifsf] cGtdf =amp()^(ndash C0f afFsL b]vfO =(^^ampndash Aofh vr bflj u]sf] 5
sbftfn] k]z u]sf] Ps a+ssf] kqdf =$ndash C0f afFsL x]sf] Aofh =(^^ampndash
lt]sf] Joxf]f pNn]v 5 sbftfn] k|df0f k]z gu]sf] Aofh lt]sf] gb]lvPsf] C0f =amp($ampampndash
b]lvG5 sbftfn] lnPsf] j C0f Aojfodf g k|of]u u]sf] olsg ug Sg] cjyf d]t gx]sf]n]
o DjGwdf yk 5fgljg uL s bfloTjdf kg] c olsg ugkb5
65 as rfh M cfos P]g ) sf] bkmf adf]lhd Jojfo Fu DalGwt vr dfq bfjL ug kfpg]
Jojyf 5 ljljw k|sfsf 7]Ssf ksectfsf] sff]jf ug] Ps sbftfn] cfo jif )ampamp sf] cfo
ljj0fdf as rfh tyf sldzg afkt =amp(($ndash vr bfjL u]sf] 5 sbftfsf] shf tyf
a+sFu ePsf] sff]af n]vfdf gb]lvPsf] as rfh tyf sldzg eQmfgL ugkg] sf0f tyf f]sf]
k|df0f d]t gb]lvFbf pQm vr bfjL ug ldNg] b]lvFbg sbftfsf] +zf]lwt gf]SfgL =amp$($)ndash
36fO af+sL =(((Y nfO yk cfo dfgL cfos P]g ) adf]lhdsf] s - )(((Y
f]sf] Jofh zNs P_j hLjfgf d]t 5fgljg uL cn ug+kb+5
66 +rfns fk6L M cfos P]g ) sf] bkmf amp[ df sg Ps JolQmn] csf]+ JolQmnfO+ xtfGtlt
DklQsf] ahf dNo afjsf] sd k|df0fLs0f ug+kg]+ Jojfyf 5 ljljw k|sfsf 7]Ssf ksectfsf]
sff]jf ug] pNn]lvt sbftfn] ojif+ ^ JolQm tyf kfl6+xnfO+ - amp$ampampY k]ZsL sd
eQmfgL u]sf]df k]ZsL sdsf] cfo k|fKt u]sf] gb]lvPsf]n] pQm sdsf] cfos P]g )
adf]lhd fdfGo Jofhb k|ltztn] xg] - $)^(amp^Y nfO+ cfodf k|df0fLs0f uL cfos
P]g adf]lhdsf] s - )ampamp(Y f]sf] Jofh zNs P_j hLjfgf d]t 5fgljg uL cn
ug+kb+5
67 dfHbftsf] Gog dNof _sg M cfos P]g ) sf] bkmf [$ df Jofkf dfHbftsf] nfut u0fgf
ug+kg]+ Jojyf 5 gsf uxgfsf] sff]jf ug] Ps sbftfn] cfo jif )amp)amp sf] cGTodf gsf
uxgfsf] dfHbft dNo ahf dNodf Hofnf vr+ hf]8L fv]sf] vnff u]sf] 5 lgld+t gsf uxgfdf
ahfsf] cn cEof cgf b]lv k|ltzt hlt+ lng] k|rng x]sf] 5 sbftfn] uxgfsf]
84
clGtd dfHbft dNofsg ubf+ hlt+ d]t hf]8L dNofsg ug+kg]+df f] gu]sf]n] - ^(Y Gog
dNofsg uL nfut vr+ a9g uPsf] 5 pQm sdnfO+ sof]Uo cfodf dfj]z uL cfos P]g
) adf]lhdsf] s - $Y f]df nfUg] zNs Jofh tyf hljfgf d]t 5fgljg uL
cn ug+kb+5
68 lg0f+o sfof+Gjog Pj_ j]h km5of6 M cfly+s sfo+ljlw P]g) sf] bkmf [ df dxfn]vf
kLIfssf] jflif+s k|ltj]bgdf cf_NofOPsf a]hxsf] DaGwdf Jojyflksfndash_bsf] fj+hlgs n]vf
ldltdf lnlvt hjfkm lbg] ldltsf] a7sdf pklyt eO+ 5nkmndf efu lnO+ f] DaGwdf cfkmgf]
k|lts=of JoQm ug]+ a]h km5of+6 DaGwL sfd sfjfxL ug]+ ufpg] pQbfloTj tf]lsPsf] 5 o
sfof+nosf] n]vfkLIf0f uL dxfn]vf kLIfsn] jflif+s k|ltj]bgdf cf_NofOPsf a]hsf] clen]v fvL
f] sf] sfof+Gjog cjyfsf] cgudg ugkb5 sfof+noaf6 k|fKt clen]v cgf cfly+s jif+
)ampamp Dd - amp$ ampY a]h sfod x]sf]df - ^$(^)Y cyf+t [$-$
k|ltzt km5of+6 eO+ - ($ampampY j]h km5of+6 xg af_sL x]sf] 5
cfGtls fhj sfof+no sf7df8f If]q g_
cfo ljj0f M cfos P]g ) sf] bkmf (^ df k|To]s JolQmn] cfo jif+ dfKt ePsf] tLg dlxgf
leq f] jif+sf] cfo ljj0f bflvnf ug+kg]+ Jojyf 5 of] jif+ cfo ljj0f bflvnf ug+kg]+ १९०९
sbftfdWo] १२४४ sbftf n] dfq cfo ljj0f bflvnf u]sf] clen]vaf6 b]lvPsf] 5 hdWo] 8]
ljj0f ७ 8] १२३७ ljj0f x]sf 5g sfggdf tf]lsPsf] dodf cfo ljj0f bflvnf gug]+
६६५ sbftf sf] vf]lh uL cfo ljj0f bflvnf ug+kb+5
2 dNo clea=l4 s ljj0f M dNo clej=l4 s P]g ) sf] bkmf df sbftfn] k|To]s dlxgf
cfkmn] aemfpg kg]+ s sd jo_ lgwf+0f uL dlxgf dfKt ePsf] lbg leq s ljj0f
aemfpg kg]+ Jojyf 5 dNo clea=l4 s btf+ ePsf sbftfxdWo] १०६ n] aGb u]sf]n] af_sL
१०१९ n] dNo clea=l4 s ljj0f aemfpg kg]+df २९६ n] 8]la6 ljj0f ५५७ n] qm]l86 ljj0f
८३ n] zGo ljj0f k]z u]sf] ५१ n] ljj0f k]z u]sf] 5gg oL 8]lj6 ljj0f aemfpg]
sbftfsf] _Vof Gog b]lvPsfn] ahf cgudg uL jftljtf olsg ug+kb+5
3 s kmof^ M s kmof^ cfof]u 2071 +u ePsf] Demftf] lg0fofgf ljut b]lv
207३ cfiff(Ddsf] cfos tyf dNo clea[l4 s aSoftf x]sf sbftfsf] lgwf0f ePsf] cfos
tyf dNo clea[l4 ssf] ltgkg] aSoftf sddf b]xfodf pNn]v eP cgf s aSoftf sd
bflvnf ug] af+sL Gog sd dfq fhj bflvnf ug] xdlt ePsf]
31 Ps ljhg]z sf] sn jSoftf sd sf]8 (( nfv dWo] $ sf]8 ) nfv lng] uL
Demftf eO+ pQm sd )ampamp df g nut ssectf u]sf] 5 oL ldGxf P_j nut s66f ePklg
pQm sbftfn] xfn Dd Demftf jdf]lhdsf] sd jemfPsf] b]lvPg Demftf jdf]lhd )amp^amp
leq aemfpgkg]+ sd gjemfpg] sbftfsf] nut s66f ePsf] pQm sdsf] nut sfod ug+kg]+
b]lvPsf] 5
32 Ps 6laquofen g]kfn k|f=nL=sf] )^amp)^ Ddsf] dNo clej[l4 s af+sL =^^(^^ndash dWo] cfof]uaf6
$amp)))ndash df Demftf uL ^$^^ndash ldGxf lbPsf] 5 pkf]Qm aSoftf sd dWo] fjf
^)()(ndash b]lvPsf]df ^(ndash ldGxf lbO $amp)))ndash df dfq lng] uL Demftf u]sf]n]
f+jf klg 56 lbOPsf] sd cn ugkb5
4 lgGt qm]l86 M ldlt )amp२$ b]lv )amp३ Dd ६१५ j6f qm]l86 s ljj0f k]z u]sf]df
tL sbftfnfO+ - ९६३६१०१८५ndash sfn] dNo clea=l4 s lkmtf+ lbg kg]+ _efljt bfloTj
x]sf] 5 qm]l86 s ljj0f k]z ug]+ sbftfx dWo] dlxgfeGbf al9 cjlw b]lv lgGt qm]l86
xg] sbftf ) x]sf 5g dNo clea=l4 sdf lgGt qm]l86 b]vfO+ ljj0f k]z ug]+ otf
sbftfxsf] sff]jfsf DaGwdf laz]if lgufgL fvL jftljs qm]l86sf] cjyf olsg ugkb+5
5 dNo clea=l4 s jSoftf M dNo clej=l4 s P]g ) sf] bkmf ( df sbftfn] k|To]s s
cjlwsf] s f] cjlw dfKt ePsf] ldltn] kRrL lbgleq aemfpg kg]+ gaemfPdf af_sL x]sf]
s sddf jflif+s bz k|ltztsf bn] yk bt nfUg] Jojyf x]sf] 5 )amp३ cfiff9 dfGt
Dd २४७ sbftfsf] - २९२२५८६१८ndash bflvnf ug+ af_sL 5 hdWo] - nfveGbf al9
85
af_sL fVg] ७० sbftf_u dfq - २८९०९५८९८ndash af_sL x]sf]n] yk bt hljfgf d]t
cn ug+kb+5
6 cfos jSoftf M ljleGg sbftf_u )amp cfiff9 dfGtDd cfos - ५७११७७२९६ndash
cGtMzNs - ३४५८०१४ndash klgtlds s - १५०९१०१२५ndash las|Ls - १५६६६३२५ndash
अनय s - १५८६९३६ndash uL - ७४२७९८६९८ndash s sd cn ug+ af_sL x]sf] 5 sd
aSoftf fVg] sbftfxdWo] Ps kfjn sDkgL lnld6]8sf] cfos jSoftf $)^^$$ sf]
DjGwdf sbftfn] )^^^amp b]lv ljj0f gaemfPsf] Ps rf]6 swfvfgf lnld6]8sf] cfos
jSoftf (($^^ sf] DjGwdf sbftfn] )^^( b]lv ljj0f gaemfPsf]n] cnL xg]
Defjgf sd 5 Ps sbftf Ps 6 laquofeN P08 6laquo k|f=nL=n] lgoldt ljj0f aemfPsf] t aSoftf
cfos aemfPsf] 5g aSoftf sd cnLsf] nflu k|efjsfL sbd rfNg kb5
7 ljjflbt sd M cfly+s jif+sf] cGtdf cn ug+ af_sL cfos tyf cGtMzNs [dNo clea=l4 s
afx]s jSoftf fhj - ७४२७९८६९८ndash dWo] amp sbftfxsf] - ५१८५३४९५ndash sf DaGwdf
cfGtls fhj ljefudf k|zfsLo kgfjnf]sgsf nflu lgj]bg k]sf] sf0faf6 s sd ljjflbt
x]sf] 5 cfos P]g ) sf] bkmf [ df lgj]bg k]sf] f7L lbgleq ljefun] lg0f+o lbO+
Sg kg]+ Jojyf x]sf]df २०६२०६३ दखिको रकम बकयौता रहको छ धर वरष परानो कर खववादको समत
पनरावलोकन तथा पनरावदन नटखिदा ठलो रकम राजसव वकयौता रहको छ sbftfsf] sff]jf Pj_ rn crn DklQ f]Ssf u] jSoftf cn ug+ lsg] sfggL Jojyf
x]tfklg jSoftf cnL sfo+ k|efjsfL xg s]sf] 5g cfos P]g tyf dNo clej=l4 s sfggsf]
Jojyf cgf sbftfn] bflvnf ug+kg]+ s tf]lsPsf] cjlwleq bflvnf gu]df aSoftf cn ug+
sbftfxsf] vf]htnf uL 6uf] nufpg] DklQ tyf sff]af f]Ssf ug]+ htf sfafxL k|efjsfL
jgfpgkb+5
8 dNo clej=l4 s sf]if M dNo clej=l4 s lgodfjnL ) sf] lgod cgf e_f ljGbdf
_slnt Dk0f+ s sd dNo clej=l4 sf]if vftfdf blgs kdf hDdf ug+kg]+ f] sf] ljj0f
e_f sfof+non] tLg lbg leq glhssf] cfGtls fhj sfof+nodf k7fpg kg]+ oL sf]ifdf hDdf
xg cfPsf] sdaf6 ljefun] cfb]z lbPsf] sd lkmtf+ lbO+ jf_sL xg] sd blgs kdf tf]lsPsf]
fhj vftfdf hDdf ug+kg]+ Jojyf 5 dNo clea=l4 s lkmtf+ ug+sf] nflu of] jif+- ३२३१५९९७५ndash
dfu eO+ cfPsf]df - १५८०३२२७९ndash lkmtf+ ePsf] 5 dNo clea=l4 s lkmtf+ lbgsf] nflu _ljwfg
adf]lhd ah]6sf] Jojyf uL f]xL vr+ zLif+saf6 lgsfzf vr+ ug+ kg]+df ah]6df dfj]z guL
otf] vr+ u]sf] 5 करदाताको खनरनतर करखिट समबनधमा वयवसाय सर भई करखिट समायोजन हन करम सर
भएकोमा खवित वरष पटक पटक माि भई फिताष नफदन खनरषय भएकोमा यस वरष फिताष फदएको र फिताष पसचात
हरक मखहना िखवट भईरहको अवसथाल खनरनतर करखिट भई फिताष फदनपन अवसथा दखिदन
( skLIf0f M cfos P]g ) sf] bkmf (-amp_ (^-_ ))-_ ) Pj+ dNo clea[l4 s P]g
) sf] bkmf tyf cGtMzNs P]g ) sf] bkmf )3 df cfGtls fhj ljefun] pkoQm
7fg]df hltk6s klg $ jif+ leq _zf]lwt s lgwf+0f ug+ Sg] Jojyf 5 o DjGwdf k0f+ s
kLIf0fsf nflu ut jif+xdf 5gf6 ePsfdWo] kLIf0f xg af_sL lx lhDd]jfL ]sf २३० of] jif+
cfo ljj0f k]z u]sf १२४४ sbftfxdWo] ४३० [cfo ljj0f k]z ug]+ sbftfsf] ३४५७ k|ltzt
sbftfsf] of] jif+ k0f+ skLIf0f ug+kg]+df ४४९ [cfo ljj0f k]z ug]+ sbftfsf] ३६०९ k|ltzt
dfq ePsf] 5 oaf6 Hofb sd sbftfsf kmfOn s kLIf0f ug+ 5gf6 ug]+ 5gf6 ePsf dWo]
klg sd sbftfsf] dfq s kLIf0f xg] u]sf]n] a sbftfxsf] cfo ljj0f k]z u]sf] rf
jif+leq s kLIf0f ug]+ gLlt cjnDag ug+kb+5 s kLIf0faf6 s -430877635ndash [cfos
- 294499515ndash dNo clej=l4 s -133653215- cGtMzNs -2724905ndash खनधाषरर भएको
-459338000- l~rt gf]SfgL 36fOPsf] b]lvPsf] 5 hf]lvdsf If]q kQf nufO+ skLIf0fsf]
bfof a9fpg सकमा राजसवमा थप योिदान पगन b]lvPsf] 5
) ~rfns C0f jf fk6L M cfos P]g ) sf] bkmf [v df fli6o dxTjdf cfof]hgf nufot
)) eGbf j9L jb]zL sfdbfnfO+ f]hufL lbg] ) k|ltzt eGbf j9L jb]zL sRrf kbfy+ k|of]u
ug]+ pBf]u jfx]s cGoq nufgL u]sf]df nufgLsf] |f]t vf]lhg] Joxf]f pNn]v 5 cfGtls fhj
86
ljefusf] ldlt )^()(( sf] klkqaf6 d]t ~rfnsjf6 k|fKt fk6Lsf] sd a_s dfk+mt
k|fKt xg kg]+ fk6Lsf] |f]t PsLg uL fk6L nufgLsf] sddf sfgg cgf s bflvnf eP
gePsf] ljZn]if0f ug+ kg]+ pNn]v u]sf] 5 sbftfn] of] jif+ ( ~rfnsaf6 lnPsf] fk6Lsf]
DaGwdf sfof+non] 5fgjLg u]sf] 5g
11 C0f k_hLsf] cgkft cfly+s sff]jf M sbftfn]] clws=t k_hLsf] tngfdf Gog dfqfdf rQmf k_hL
h6fO+ Jojfodf |f]tsf] cefj b]vfO+ j_sjf6 C0f lnP Jofh vr+ s6=L ug]+ u]sf] b]lvof] s
bfloTjdf k|ToIf c ug]+ C0f z]o k_hLsf] cgkft cGt+fli6 laquoo cEof x]bf+ M Dd x]sf] b]lvP
tfklg o sfof+nosf If]qflwsfsf sbftfsf] cjyf ८७१३१ Dd b]lvPsf]n] k_hL Gog _sng
u] C0f lnO+ Jofh vr+ n]Vbf cfos fhjdf k]sf] k|efj o DjGwdf sfggL Jojyf
gePsf]n] C0f k_hLsf] cgkft lgwf+0f ug+ sl7gfO+ k]sf] cjyfnfO+ b=li6ut ub cGt+fli6 laquoo dfGotf
cgk C0f k_hL cgkft DjGwdf sfggL Jojyf ug+kb+5
12 +rfns fk6L M a+lsEuml s tyf hfo P]g )^$ sf] bkmf df sn] klg a+s jf ljQLo
+yfaf6 hg k|of]hgsf] nflu shf ljwf lnPsf] xf] f]xL k|of]hgdf gnufO cGoq k|of]u uL jf
ufO shfsf] bkof]u ug jf ufpg gxg] otf] s u]df Ps sf]8eGbf al9 ljuf] ePsf]
cjyfdf tLg jifb]lv kfFr jifDd sb xg Sg] k|fjwfg x]sf] 5 Ps sbftf ल आय वरष
२०७१०७२मा र ७२२३४०८३ C0f खलएको मधय र ५१८३८८८२ndash सचालक समतलाई फदएको 5
उकत C0f को वयाज कर परयोजनमा दाखव निरको भएपखन Jojfo k|of]hgsf nflu a+saf6 C0f lnO
JolQmut k|of]hgdf k|of]u ug] jf Da4 kIfnfO k|of]u ug lbg] u]sf]n] oaf6 Pp6f k|of]hgsf
nflu C0f lng] t pkof]u cGo k|of]hgdf k|of]u ug] u]sf] समबनधमा ऐन बमोखजम कारवाही िरको
दखिएन
13 fdflhs Iff s M cfos P]g ) sf] cgrLndash sf] bkmf adf]lhd fdflhs Iff s
jfkt =७७३९७९६८५० cn eO fhj bflvnf ePsf] 5 fdflhs Iff sf]if -Jojyfkg
tyf ~rfng_ lgodfjnL )^amp cgf fdflhs Iff sf]ifn] of]ubfgstfxnfO klrokq hfL
ug] Jojyf d]t x]sf] 5 sbftfxn] cfo ljj0f k]z ubf sbftfn] w] hgf sdrfL jf sfdbf
b]vfO pgLxnfO otf] s nfUg] sdsf] LdfDd tna eQmfgL ePsf] b]vfpg] u]sfn]] otf] snfO
Jojlyt ug s bflvnf ubf sf]ifaf6 hfL ePsf] klrokq gDa clgjfo kdf pNn]v ug
nufpg] jf sfdbf tyf sdrfLnfO ljefun] JolQmut yfoL n]vf gDa lng clgjfo ugkb5
14 a9L vr M cfos P]g ) sf] bkmf df sg JolQmn] sg cfo jifdf sg Jojfo jf nufgLaf6
ePsf] cfo u0fgf ug] k|of]hgsf nflu f] cfo jifdf f] JolQmaf6 cfo cfhg xg] sfddf ePsf
vrx ssectL ug kfpg] Jojyf 5 Ps h] eLn] cfo aif )ampamp df vlb =$amp^)ndash dfq
b]vfPsf]df Ps sG6laquoSgnfO vlb afkt =()^)))ndashvr n]v]sf]n] f] vr cdfGo uL f] df
nfUg] s =^))ndash zNs tyf Aofh d]t 5fglag uL cn ugkb5
15 cu|Ld s M cfos P]g ) sf] bkmf amp-_ df k|To]s f]hufbftfn] f]hufLaf6 sg sdrfL
jf sfdbfn] k|fKt u]sf] cfosf] u0fgf ubf dfj]z ulPsf] g]kfndf |f]t ePsf] sg sd eQmfgL
ubf cgrL adf]lhdsf] bn] xg] sd ssectL ugkg] Jojyf 5 Ps dfs]l6Euml k|f=ln=n] cfo jif
)ampamp df 6fkm af]gafkt =$)ndash vr ssectL bfaL lnPsf]df f] af]gafktsf] eQmfgLclu|d
s ssectL gu]sf]n]] k|ltztsf bn] xg] s sd =amp^ndashdf Aofh d]t u0fgf uL cn
ugkb5 sbftfsf] ljQLo ljj0fdf sn eQmfgL lbgkg] sd =ndash dWo] cGo eQmfgL
lbgkg] sd =^(amp))ndash 5 DalGwt zLifsdf a eQmfgL lbgkg] sd b]vfOs]kl5 kgM cGo
eQmfgL lbgkg] egL b]vfPsf] sdsf] ljt[t ljj0f +nUg 5g cGo eQmfgL lbgkg] egL b]vfPsf]
ki6ofO +nUg gePsf] sd =^(amp))ndash को आयकर P]g २०५८ sf] bkmf ४० adf]lhd दायितवको निसरग ररि २५ परनिसिका दिल लागि कि र १७४२५०२ df zNs tyf Aofh d]t u0fgf uL
cn ugkb5
16 clu|d s M cfos P]g ) sf] bkmf -_ df jflGbf JolQmn] g]kfndf |f]t ePsf] ]jf शलक
eQmfgL ubf sn eQmfgL sdsf] k|ltztsf bn] s ssectL ugkg] Jojyf 5 sbftfn] Ps c6f]
k|f=nL n] cf=j= )amp)amp df Aofkf k|awg afkt =$$)ndash a7s eQf afkt =($ndash
uL hDdf =amp(^ndash vr ssectL u]sf]]df अखिम s ssectL gu]sf] =^)($ndash Aofh d]t lxfa
uL cn xgkb5 sbftfn] b]vfPsf] ljQLo ljj0fdf sn lbgkg] sd =)ampamp$amp b]lvG5
87
f]dWo] Ps lnld6]8nfO lbgkg] =)$amp$amp sbftfFu DalGwt sff]afsf] bfloTj
gb]lvPsf]n] cfo s P]g ) sf] bkmf $) adf]lhd खनशिष uL nfUg] s =ampampamp(ampndash Jofh
tyf hLवाgf d]t cn ugkb5
amp lslG8g uf8L M Ps c6f]Nof08 k|f=ln sf] cfo jif )amp)amp sf] dNo clej[l4 s ljj0f cgf
s 56 laqmL =^^$))ndash dNo clej[l4 s ljj0fdf pNn]v gePsf] s 56 ljqmL
=^amp))ndash uL hDdf =()))ndash 5 s kLIf0faf6 ljleGg JolQmaf6 lslG8g uf8L
vlb u]sf] =())ndash b]vfPsf] 5 sbftfsf] s 56 laqmLsf] ljt[t ljj0f k]z u]sf]
5g vlbdf dNo clej[l4 s glt]sf] s 56 laqmL u]sf] egL =()))ndash df dNo clej[l4
s gp7fPsf] तर िािी मअकर लागन मालबसत भएकाल कर सकलन निरकाल dNo clej[l4 s P]g
) sf] bkmf (-_ cgf k|ltztn] xg] dNo clej[l4 s =)))ndash yk bt tyf
hlafgf d]t असल िनष कर खनधाषरर ugkb5 sbftfsf]] ljQLo ljj0fdf a+s ckm sf7df8f+sf]
=^^amp^$^ flgdf a+ssf] =)^^amp)( uL hDdf =$(amp$amp) C0f x]sf]
b]lvG5 sbftfn] f] C0f sdsf] =amp^amp -( k|ltzt_ Aofh vrssectL bfaL lnPsf]df
ki6ofO+ a]usf] vr cdfGo ugkb5
bf]xf]f] vr M cfos P]g ) sf] bkmf df cfo cfhg xg] sfodf ePsf vrx ssectL ug kfpg]
Jojyf 5 Ps fdbflos jfYo xsfL +yf ln n] k]z u]sf] cf=j= )ampamp sf] ljQLo
ljj0fdf jfYo pks0f afkt र २५९०१०० िचष कटटी दाखव िररसकपछी पन JojfoLs vr cGtut
jfyo pks0f egL =$(amp bf]xf]f] vr bfaL u]sf] 5 bf]xf]f] vr bfaL u]sf] sdsf]
) k|ltztn] xg] s =$(amp)ndash bkmf ) adf]lhd zNs tyf bkmf ( zNs Jofh
d]t cn ugkb5
cfos P]g ) sf] cgrL sf] -_ -_ -u_ df sg cfo jifsf] cfodf jif hellipsUacute hellipvUacute hellipuUacute jf
hellip3Uacute df x]sf x|f of]Uo DklQsf] x|f cfwf sd f] dsf] sg DklQsf] f] jifdf ePsf] lguaf6
k|fKt sd 36fO sfod ugkg] Jojyf 5 sbftfn] hellip3Uacute dxsf] DklQ -KnfG6 kL=cf]=P OSokd]G6_
ljqmL u]sf] =^((ndash df x|f cfwf sd dfof]hg ugkg]df =(amp)(ndash dfq dfof]hg
u]sf] 5 kms sd =amp^amp)ndash ly DklQ laqmLaf6 ePsf] dgfkmf egL ljQLo ljj0fdf cGo
cfDbfgLdf b]vfPsf]df s of]Uo cfodf dfj]z gu]sf]n] cfodf dfj]z ubf nfUg] s =$ndash
Jofh zNs d]t cn ugkb5
( s lkmtf M sk8fsf] sff]jf ug] Ps sbftfn] )ampamp df =(()ndash sf] fdfg ljb]z
lgoft u]sf] ljj0f k]z u]sf] 5 cf+lzs8f tYofIacutedf =amp^$)ndash sf] dfq lgoft b]lvG5
ljb]z lgoft kf6L+sf] gfd vnfPsf] 5g eg] s n]vfkLIf0fdf klg f] sff]afsf] lsGfOn u]sf]
5g pkoQm lgoftमा िरक परको र ३५११५४७३ndash ki6ofO a]u dNo clej[l4 s lkmtf u]sf]df
dNo clej[l4 s P]g ) sf] bkmf ( adf]lhd k|ltztn] xg] ४५६५०१२ndash cn रिगकि निरागिण ugkb5 sbftfsf] =(^$ndash sf] lgoft uL =)))ndash dNo clej[l4 s
lkmtf ubf kf6LFu b]lvPsf] ldDofr ]6n gxFb lkmtf lbPsf] 5 dNo clej[l4 s P]g )
tyf lgodfjnL ) cgf s lkmtf lbg bj sff]af olsg ePsf] gb]lvFbf yk 5fglag ugkb5
) eQmfgLdf s M cfos P]g ) sf] bkmf -$_ df jflGbf JolQmn] g]kfndf |f]t ePsf] ]jfzNs
eQmfgL lbFbf eQmfgLsf] sn sddf = k|ltztsf bn] s ssectL ugkg] Jojyf 5 Ps dfpG6]g
ufO8 sbftfsf] )amp)amp df nh SofDk lsrg vrafktsf] ]jf zNs Psdi6 vr n]v]sf]
=$^ampndash s ssectL a]u eQmfgL vr ssectL u]sf] 5 odf nfUg] s =ampampndash df Jofh
d]t u0fgf uL cn ugkb5
sbftfn] s 56 sof]Uo bj k|sfsf] ldlgtt sff]af ug] u]sf] hDdf laqmL =)^ampampndash
dWo] s 56 laqmL =$^(ndash jf $=amp k|ltzt x]sf] b]lvG5 sbftfsf] dNo clej[l4 s
tkm vlb hDdf =$^ndash x]sf]df s 56 laqmLsf] cgkft $=amp k|ltztn] xg] vLb
=)()$ndashsf] k dNo clej[l4 s bfaL u]sf]n] f] dWo] s 56sf] sff]afsf] k|of]udf
k|ltztn] xg] =$amp^ndash dNo clej[l4 s lgodfjnL ) sf] lgod $) adf]lhd dfgkflts
s ssectL gePsf]n] hlafgf tyf yk bt d]t s lgwf0f ugkb5
clu|d s M cfos P]g ) sf] bkmf -_ df jflGbf JolQmn] g]kfndf |f]t ePsf] ]jf zNs
sd eQmfgL ubf sn eQmfgL sdsf] k|ltztsf bn] s ssectL ugkg] Jojyf 5 ] sGN6]GL
88
vr sd =$($ndash eQmfgLdf s ssectL gu]sf] =(ndash zNs tyf Aofh d]t cn
ugkb5
5fqj[lQ vr M cfos P]g ) sf] bkmf df sg JolQmn] sg cfo jifdf sg Jojfo jf
nufgLaf6 ePsf] cfo u0fgf ug] k|of]hgsf nflu f] cfo jifdf ePsf vrx ssectL ug kfpg] Jojyf
5 sbftfn] ljBfyLxsf] 5fqj[lQ vr =((^(() ssectL u] sf]df f] jfkt cfo b]vfPsf]
5g pQm vr cdfGo uL xg] cfodf nfUg] s =$amp$(ndash zNs tyf Aofh d]t cn
ugkb5
cfos P]g ) sf] bkmf df sg JolQmn] sg cfo jifdf sg Jojfo jf nufgLaf6 ePsf]
cfo u0fgf ug] k|of]hgsf nflu f] cfo jifdf ePsf vrx ssectL ug kfpg] Jojyf 5 sbftfn]
o jif =amp qm[0f lnO Aofh vr =$)^amp( ssectL u]sf] 5 sbftfn] JofkfL k|fKt
=amp$ b]vfPsf] dWo] tfxfrnsf] Ps snaf6 =)$() lngkg] b]vfPsf] 5
sbftfsf] f] sn Fu sg sff]af u]sf] gb]lvPsf]n] cft Aofhb )=^ k|ltztn] xg]
=^^ampndash cdfGo uL xg] cfodf nfUg] s =(^)ndash Aofh zNs d]t cn ugkb5
Ps OG6k|fOh]h -)amp)amp_ n]] k]z u]sf] gub k|jfx ljj0fdf gub tyf a+s dfHbft
=^((^)(ndash 5 eg] ljQLo ljj0fdf gub tyf a+s dfHbft =amp(^)(ndash 5 gub k|jfx
ljj0fsf] dfHbft =)))))ndash n] kms b]vfPsf]n] cfodf dfj]z uL k|ltztsf bn] xg] s
sd =amp))))ndash df zNs Aofh d]t cn ugkb5
$ k]6laquolnoddf sdL tyf Iflt M k]6laquof]lnod kbfy[sf] vlb tyf laqmLdf tf]lsP adf]lhdsf] +s]t tyf
sfo+rfng Iflt Pj+ sdL afkt lglZrt k|ltzt kl0ffd vr ssectL lng kfpg] Jojyf x]sf] 5
g]kfn cfon lgud lnld6]8 k=+= )^(amp) r=g+= amp ldlt )^( sf] kqcgf l8h]n
dsectLt]nsf] vlbdf )= k|ltzt k]6laquof]ndf )=) k|ltzt x]sf] pNn]v 5 Ps cfon 6f]n]
)amp)amp df l8hn k]6laquof]ndf )=$ )=amp sf bn] )ampamp df lnPsf]n] kms k]sf] kl0ffdnfO
tTsfnLg ahf dNosf] cfwfdf laqmL sfod uL pQm laqmL sd qmd =^^( $$ndash
amp$$()ndash uL hDdf amp)ndash nfO cfos P]g ) sf] bkmf amp adf]lhd cfodf
dfj]z uL pQm P]gsf] cgrL adf]lhd nfUg] s =$ndash tyf zNs Aofh d]t cn
ugkb5
Jojfosf] vr M cfos P]g ) df sg JolQmn] sg cfo jifdf sg Jojfoaf6 ePsf] cfo
u0fgf ug] k|of]hgsf nflu f] jifdf f] JolQmn] Jojfo DjlGwvr ssectL ug kfpg] Jojyf 5
Ps xlk6n k|f=nL=n] sfL s tyf zNs afkt =$$^^ndash x|f vr a9L bfaL =ampndash
d]t hDdf =amp))$$ndash gkfpg] vr ssectL bfaL u]sf]n] vr cdfGo ubf xg] cfodf nfUg] s
=$ndash zNs tyf Aofh d]t cn ugkb5
^ vnff gu]sf] Mndash Ps h]=eL= sf] cfo jif )ampamp df ljQLo ljj0fsf] cgrL df JojfoLs
tyf cGo k|fKo cGtut sn cfffdL =(amp^ndash b]vfPsf] dWo] =$(ampndash Unbilled
Debtors amp others b]vfPsf] 5 otf] vnff guL Psd6 fv]sf] sdnfO aftljs dfGg lsPsf]
5g
amp DklQ 36L M Ps 6laquo]8n] )amp)amp df k]z u]sf] dNo clej[l4 s ljj0f cgf lngkg] s sd
=$$ndash x]sf]df ljQLo ljj0fdf ltgkg] dNo clej[l4 s sd =ampamp(ndash b]vfOPsf]n]
ljQLo ljj0fdf sn DklQ =())ndash n] 36L b]vfPsf] kfOof] +zf]lwt s lgwf0f ubf
=$$ndash dfq DklQsf] lgu dfgL cfodf dfj]z ulPsf]n] yk sd cfodf dfj]z ugkg]
=ampamp(ndash sf] nfUg] s =$$$ampndash zNs tyf Aofh cn ugkb5
ef8f M cfos P]g ) sf] bkmf -_-_ df jflGbf JolQmn] g]kfndf |f]t ePsf] ef8f eQmfgL
u]sf]df ) k|ltztsf bn] eQmfgLdf s ssectL ugkg] Jojyf 5 Ps k|f=nL= n] Charter cost afkt
u]sf] =)(ndash vr eQmfgLdf s ssectL gu]sf] ) k|ltztsf bn] xg] =)(ndash sdf]
Aofh d]t cn xgkb5
cfos P]g ) sf] bkmf (-_ df jflGbf JolQmn] 7]Ssf jf sf afkt krf xhf kofFeGbf
a9Lsf] sd eQmfgL lbFbf eQmfgLsf] sn sddf Ps bzdnj kfFr k|ltztsf bn] s ssectL ugkg]
Jojyf 5 f]xL sbftfn] xf]6n alsEuml vr =$$(ndash eQmfgL u]sf]df clu|d s ssectL
gu]sf]n] = k|ltztsf bn] xg] =amp$$ndash df Aofh d]t u0fgf uL cn ugkb5
( cffdLdf Jofh M Ps +oQm pkqmdn] k]z u]sf] )amp)amp sf]] ljQLo ljj0fdf Ps lgdf0f
Jojfoaf6 lngkg] b]vfPsf] sd =^amp$$(ndash b]lvG5 sbftfn] o jif =$^amp C0f
sd 5 sbftfsf] pQm lgdf0f JojfoLFu sg klg sff]af ePsf gb]lvPsf]n] cfos P]g
89
) adf]lhd Aofh b k|ltztsf bn] xg] sd =ampampndash cfodf dfj]z uL s
lgwf0f ugkb5 g]kfn n]vfdfg adf]lhd tngfTds ljQLo ljj0f tof ugkg]df sbftfn]
f] adf]lhd gu]sf]n] cl3Nnf] jifsf]] sff]af tngf ug lsPsf] 5g ) clu|d s M cfos P]g ) sf] bkmf -_ df jflGbf JolQmn] g]kfndf |f]t ePsf] ]jf zNs
eQmfgL ubf s ssectL ugkg]df Ps PSlkl8gk|f=nL=n] cfo jif )ampamp df Jojfo k|j4g afkt
=^$$(ndash eQmfgLdf k|ltztsf bn] nfUg] s =$^ampndash slsect u]sf] 5g xf]6n alsEuml
vr afkt =^)($ndash eQmfgLdf = k|ltztsf bn] nfUg] s =))(ndash s slsect u]sf]
5g pQm sddf Jofh d]t u0fgf uL cn ugkb5 sbftfsf] ljQLo ljj0fdf ljljw kIfaf6
lngkg] b]vfPsf] o jifsf] sd =)ndash 5 eg] ut jifdf of] sd zGo b]vfPsf] 5 oL
kIfn] sbftfFu sff]af ePsf] kli6 cfwf k|df0f k]z u]sf] b]lvPsf] 5g
= clu|d s M cfos P]g ) sf] bkmf -_ df jflGbf JolQmn] g]kfndf |f]t ePsf] ef8f
eQmfgL u]sf]df ) k|ltztsf bn] z]jf zNs eQmfgL ubf k|ltztsf bn] s ssectL ugkg]
Jojyf 5 Ps OG6g]zgn k|f=ln= n] )ampamp df jfLfwg ef8fdf lnPafkt =$)))ndash
eQmfgL ePsf]df ) k|ltztsf bn] nfUg] s =$))ndash Jofkf k|jwg vr ^^ndash eQmfgL
u]sf]df k|ltztsf bn] $(ndash s slsect u]sf] b]lvPg pQm sddf Jofh d]t u0fgf uL
cn xgkb5 sbftfn] k]z u]sf] ljQLo ljj0f cgf ut cf=j=df rQmf kFhL = nfv
x]sf]df o jif =$ nfvn] j[l4 uL = sf]8 kyenofPsf]df gtf]t vnfPsf] 5g
cfos P]g ) sf] bkmf $-_ df sg JolQmn] sg cfo jifdf f] jifdf k|of]u ePsf] DklQ
vlb ugdf lnPsf] C0fsf] Jofh vr ssectL ug kfpg] Jojyf 5 f]xL sbftfn] pQm lgod ljklt
=))^ndash sf] ejg lgdf0fsf]+u DjlGwt cft Aofh =(^ndash nfO kFhLs0f guL vr
slsect lnPsf]n] Aofh vr cdfGo uL k|ltztsf bn] nfUg] s =(ndash f]df nfUg] zNs
Aofh tyf hlafgf d]t 5fglag uL cn ugkb5
= 8fO]S6nfO C0f M Ps sG6laquoSg sDkgL k|f=ln= n] cf=j )amp))amp sf] ljQLo ljj0fdf ut jifsf]
C0f sd =))$(ndash b]vfPsf]df o jif =))ndash b]lvG5 Psftkm ojif
=))ndash C0f lnO =$(amp)ndash Aofh vr lt]sf] b]lvof] eg] csf]tkm lngkg] sddf
Aofh glnPsf] b]vfPsf] 5 8fO]S6Fu lngkg] cft =)ndash sf] $ k|ltztn] xg]
=ndash Jofh cfodf dfj]z uL] xg] s =$ndash f]df nfUg] zNs hljfgf cn
ugkb5
= 36L ljqmL M cfos P]g ) sf] bkmf amp adf]lhd Jofkfls dfHbftsf] lguaf6 k|fKt sdnfO
cfodf dfj]z ugkb5 Ps pBf]usf] )ampamp sf] dNo clej[l4 s ljj0f cgf s nfUg]
laqmL =(^ndash x]sf]df cfo ljj0fdf =^amp)^( dfq dfj]z uL
=^())(ndash 36L laqmL b]vfPsf] 5 f] DaGwdf +zf]lwt s s lgwf0f xbfF sfafxL
u]sf]n] 36L laqmLnfO cfodf dfj]z uL xg] s =^amp)ndash f]df nfUg] Aofh tyf zNs
d]t u0fgf uL cn ugkb5
jf]g P]g )) cgf sdrfLnfO afF8] afFsL x]sf] jf]g sdnfO ) k|ltzt fli6laquoo amp)
k|ltzt k|lti7fg tsf] sNof0fsfL sf]ifdf k7fpgkg] Jojyf 5 cl3Nnf] jifsf] jf]g Jojyf
=)ndash adf]lhd o jif afF8kmfF8 ePsf]df afFsL x]sf] sd =$$(ndash nfO pQm
sf]ifxdf gk7fPsf]] xFbf cfos P]g ) adf]lhd vr ssectL ug gldNg] =$$(ndash df f]df
nfUg] s Aofh tyf zNs d]t u0fgf uL cn ugkb5
cfos P]g ) sf] bkmf $) adf]lhd sg JolQmsf] sg bfloTjaf6 ef x6]df f] bfloTjsf] lgu
ePsf] dflgG5 ljQLo ljj0f cgf Pd=f=jbgLnfO ljut jifb]lv ltgkg] =$(^) b]lvFb
cfPsf]df sff]af gb]lvPsf] tyf nfdf] dob]lv bfloTj b]lvPsfn] f] sdsf] jftljtf olsg
gePaf6 bfloTjsf] lgu dfgL cfodf dfj]z uL s =(amp) f]df nfUg] Aofh tyf zNs
d]t cn ugkb5
$= ]jf zNs M cfos P]g ) sf] bkmf adf]lhd ]jf zNs sd eQmfgL ubf ]jf k|bfos
dNo clej[l4 sdf btf ePsf] cjyfdf = k|ltzt cGoyf k|ltztn] clu|d s ssectL ugkg]
Jojyf 5 Ps cf]loG6n qmfˆ6n]] k|ToIf vrtkm ljleGg zNs eQmfgL u]sf]df s ssectL u]sf]
=)($ df] Aofh zNs d]t cn ugkb5
cfos P]g ) sf] bkmf adf]lhd cfo cfhg xg] sfo ePsf vr ssectL ug kfpg] Jojyf 5
ut jifsf] tngfdf o jif laamL ^=amp k|ltztn] a9]sf]df laqmLFu k|ToIf DaGw xg] ljqmL
ljt0f vr km6afLordf rfh ut jif =)amp$$amp( ePsf]df o jif cjfefljs kdf $amp=)
90
k|ltztn] j[l4 uL =))ampndash vr n]v]sf] 5 o jif jfefljs a9L bfaL ePsf] =amp$$ndash
sf] 5fglag uL vr cdfGo ubf xg] cfPdf nfUg] s =^(ndash zNs tyf Aofh d]t cn
ugkb5
lstf cfos M cfos P]g ) sf] bkmf adf]lhd ]jf zNs eQmfgL ubf ]jf k|bfos dNo
clej[l4 sdf btf ePsf] cjyfdf = k|ltzt cGoyf k|ltztn] clu|d s ssectL ugkg] Jojyf
5 Ps sfk]6 pBf]u n] k|ToIf vrtkmsf] =^(^^ zNs eQmfgL u]sf]df s ssectL gu]sf]
=(( f]df nfUg] Aofh zNs d]t cn ugkb5
cfos P]g ) sf] bkmf $) adf]lhd DklQsf] jfldTj x6]df tyf bfloTjsf] ef x6]df f]
DklQ jf bfloTjsf] lgu u]sf] dflgG5 sbftfn] )ampamp df lstf afkt k rq cf
dlxgfdf qmdzM =))))ndash =)))))ndash =)))))ndash uL hDdf =$))))ndash cfos
aemfO cfo ljj0fsf] cgrL ) df f]xL adf]lhd bfaL u]sf] 5 ljQLo ljj0fsf] jfnfttkm
clu|d cfos l8kf]lh6 =)))))ndash dfq DklQ b]vfO bfloTjtkm d]t f]xL cgf
=))))ndash 36fPsf]n] bfloTjsf] lgu dfgL s =))ndash f]df nfUg] Aofh tyf zNs d]t
cn ugkb5
^ dNo clej[l4 s M cfos Pg] ) sf] bkmf $) adf]lhd DklQsf] jfldTj x6]df tyf bfloTjsf]
ef x6]df f] DklQ jf bfloTjsf] lgu u]sf] dflgG5 Ps Og6g]zn k|f=ln sf] dNo clej[l4
s ljj0f cgf =()^)^ndash qm]l86 b]lvPsf]df f]xL cgksf] bfloTj ljQLo ljj0fdf dfj]z
ulPsf] 5 osf cnfjf f]xL ljQLo ljj0fsf] cgrL $ P8efG P08 l8kf]lh6 zLifsdf dNo
clej[l4 s lngkg] =amp$ndash dfj]z ulPsf] 5 f] sd ljut jifb]lv g lng afFsL
lxfadf flvFb cfPsf] b]lvG5 osf] 5fgjLg uL sdf k]sf] c PsLg uL cn ugkb5
cfos P]g ) sf] bkmf adf]lhd ]jf zNsafktsf] sd eQmfgL ubf k|ltzt sd s
ssectL ugkb5 lj1fkg vr =^ampamp tyf laqmL sldg vr =(ndash uL =(^ampamp
eQmfgLdf s ssectL gePsf]] k|ltztn] xg] sd =)$ndash Aofh zNs d]t cn ugkb5
amp g]kfn n]vfdfg M g]kfn n]vfdfg adf]lhd Da4 JolQmaLrsf] sff]afnfO ljQLo ljj0fdf
vnff ugkg]df Ps c6f] jS k|f=ln= n] otf] sff]afsf] ljifodf vnff ulPsf] 5g otf Dj4
kIf Ps k|f=ln=nfO =ampndash sf] laqmL =)(^^$ndash sf] vlb tyf =amp$)^^ndash sf] fx
b]vfPsf] 5 sbftfn] kFhL hfL uL k|fKt u]sf] =))))ndash dWo] f]xL kf6LnfO cl3Nnf]
jifsf] ltg afFsL lxfa =)^ampamp^ndash eQmfgL u]sf] 5 o sff]afsf] DaGwdf ahf dNodf
sff]af eP gePsf] olsg ugkb5
Jofh kFhLs0f M $ jf]f]Oordfu s6 cgf C0f tyf fk6Ldf ePsf] vr DklQ vlb tyf lgdf0f
uL kFhLs[t u]sf] sdFu k|ToIf DaGw yflkt ePsf] cjyfdf f] vrnfO d]t kFhLs[t ugkb5
sbftfsf] o jif =()))ndash C0f bfloTj j[l4 ePsf] tyf =ampamp($) Aofh vr
u]sf] 5 o jif ejg lgdf0ftkm =((^^(^ vr ePsf] b]lvPsf] xFbf f] sdsf] cft
= k|ltztsf] bn] u0fgf ubf Aofh vr =$$ndash cdfGo uL xg] cfodf s =^ndash
Aofh tyf zNs cn ugkb5
( x|f ssectL M sDkgL P]g )^ sf] bkmf )-_ cgf sDkgLsf] n]vf fVbf sff]afsf] oyfy lylt
ki6 kdf k|ltljlDat xg] uL clwsfk|fKt lgsfon] nfu u]sf] n]vfdfg f] P]gadf]lhdsf] cGo
zt tyf Jojyf cgk fVgkb5 Tot uL cfos P]g ) sf] bkmf (^ cgf k|To]s JolQmn]
f]xL P]gsf] cwLgfdf xL tf]lsPsf] sf vnfO cfo ljj0f k]z ugkb5 k|rlnt n]vfdfg cfos
P]g aflemPsf] cjyfdf cfos P]gadf]lhd yk jf 36L ugkg] cfo tyf vrxsf] dfof]hg uL
cfo ljj0f k]z ug] cGtfli6laquoo cEof x]sf] 5 Ps Knfli6s O08li6laquoh k|f=ln sf] cf=j=)amp)amp
df gfkmf =^($ndash d]t hDdf l~rt gfkmf =)^^(ndash x]sf]df cfo ljj0fcgf
cjefljs kdf o jifsf] gf]Sfg =$((($ndash d]t +lrt gf]Sfg =amp$^)ndash ku]sf]]
5 o DaGwdf yk kLIf0f ubf cfos P]g ) sdf]lhd ly DklQsf] x|f ssectL
=$^)ndash bfaL ulPsf]df ljQLo ljj0fdf x|f ssectL b cToGt Gog uL Ps rfyfO
=$^($$ndash dfq vr n]lvPsf] 5 g]kfn n]vfdfg ^ df ePsf] Jojyfcgf lgsfon] k|of]u
ug] x|f ssectLsf] tlsfn] pQm DklQsf] k|of]uaf6 eljiodf xg] cflys nfenfO d]6g Sgk5
x|f ssectLsf] tlsf f]xL k|s[ltsf cGo lgsfosf f]xL k|s[ltsf DklQFu tngfof]Uo ugkb5 o
DaGwdf n]vf gLlt tyf l6Kk0fLdf sg vnff u]sf] 5g oL n]vfsf] k|tlts0f n]vfdfg
cgsn gePsf] sDkgL P]g tyf n]vfdfgsf] Jojyf kfngf DalGwt lgofds lgsfodf n]vL
k7fpgkb5
91
$)= sbftfsf] cfls8f cgf sn cfoft =)))$)ndash dWo] sRrf kbfy =(^(ndash
b]lvG5 dNo clej[l4 s ljj0f cgf ly DklQ d]t uL sn cfoft amp(ndash
x]sf]df lxfa ldnfg ljj0f cgf ly DklQsf] vlb =^amp^ndash 36fpFbf sRrf kbfy cfoft
=)amp^(ndash bfaL ePsf] 5 oy cfls8f eGbf dNo clej[l4 s ljj0fdf 36L b]lvPsf]
sRrf kbfy =ampndash nfO sn gfkmf (= k|ltztn] xg] laqmL =)$^(ndash df dNo
clea[l2 s P]g ) sf] bkmf ) cgf k|ltztn] xg] dNo clej[l4 s =)ndash
yk bt tyf hljfgf cn ugkb5 sn gfkmf cgkft (= k|ltztn] xg] =($amp$ndash nfO
cfodf dfj]z uL gf]SfgL 36fpgkb5
$)= s k|of]hsf] nflu sbftfn] tof u]sf] DklQ tyf x|f ssectL tflnsf cgf yk DklQ
=)amp(ndash kFhLs0f u]sf] eP tfklg gub k|jfx ljj0f tyf ljQLo ljj0fsf] DklQ vlb
DaGwL ljj0fdf =)amp(^ndash sf] DklQ yk ePsf] b]lvPsf]n] kms ePsf] sd =^ampndash
nfO cdfGo ugkb5 Jojfo lgGt 36fdf uPsf] cjyfdf ~rfnsaf6 o jif yk
=$^amp()ndash C0f DaGwL |f]tsf] 5fgaLg ePsf]] 5g
$ gub eQmfgL M cfos P]g ) sf] bkmf -_ df sg cfo jifdf aL nfv kofFeGbf a9Lsf]
jflifs sff]af ug] JolStn] tf]lsPsf] cjyfdf afx]s f] cfo jifdf Ps k6sdf krf xhf
kofFeGbf a9Lsf] gub eQmfgL u]df f] vr ssectL ug gkfpg] Jojyf 5 sbftfn] Pp6 kf6LnfO
Ps lbgdf ePsf] =))))ndash eGbf a9L gub eQmfgLnfO bO tyf f]eGbf a9L 6qmf kfL n]vfIacuteg
u]sf] 5 Pp6 JolQmnfO Ps lbgdf ePsf] gub eQmfgLnfO Ps k6ssf] eQmfgL dfGbf
=()amp vr cdfGo uL gf]SfgL 36fpgkb5
$= dfHbftsf] nfut M cfos P]g ) sf] bkmf adf]]lhd Jofkf dfHbftsf] nfut u0fgf ubf z
dfHbft dNodf f] jif k|fKt ulPsf] dNo hf]8L xg] sdaf6 clGtd dfHbft 36fO u0fgf ugkg]
Jojyf 5 Ps df]lN8Euml O08li6laquoh k|f=ln n] cf=j=)ampamp df ljQLo ljj0fsf] rfn DklQdf sRrf
kbfysf] clGtd dfHbft sd =$^)(amp$) b]lvP tfklg Jofkf dfHbftsf] nfut u0fgf ubf
dfHbft =) dfq dfj]z ePsf]n] =$^$ndash a9L vr bfaL ePsf] 5 f]] vr
cdfGo uL xg] cfodf =^((ndash f]sf] Aofh tyf zNs d]t cn ugkb5
dNo clej[l4 s P]g ) sf] bkmf amp tyf dNo clej[l4 s lgodfjnL ) sf] lgod $
cgf c6f]df]afONdf vlb dNosf] $) k|ltztsf] cgkftdf dNo clej[l4 s ssectL ug kfOg]
Jojyf 5 sbftfn] )amp j]]zfvdf Ps k|f=ln=af6 af r ( gDasf]] uf8L =$^ndash
df vlb uL =($ndash dNo clej[l4 s lt]sf]df k s sd u]sf] xFbf s ssectL bfaL ug
gkfpg] =^(ndash df yk bt tyf hljfgf cn ugkb5
cfos P]g ) sf] bkmf ^ -_ df sg JolQmn] sg cfo jifdf sg Jojfo jf nufgLsf] cfo
u0fgf ubf f] jifdf jfldTj ePsf] k|of]u uLPsf] x|fof]Uo DklQsf] ddt jf wf vrx
ssectL ug kfpg] Jojyf 5 ejg dxsf] ddt wf vr gePsf] cjyfdf =^$$ vr
slsect u]sf]n] cdfGo uL xg] cfodf k|ltzt s =$amp(ndash zNs tyf Aofh d]t cn
ugkb5
cfos P]g ) sf] bkmf cgf ]jf zNssf] eQmfgL ubf sn eQmfgL sdsf] k|ltztsf
bn] s ssectL ugkb5 lj1fkg vr afkt =))))ndash eQmfgL u]sf]df s ssectL u]sf] b]lvFbg
ctM s =amp^))ndash df Aofh tyf zNs d]t cn ugkb5
$ Jofkf dfHbft M cfos P]g ) sf] bkmf df Jofkf dfHbftsf] nfutsf] vr ssectL u0fgf ubf
sg cfo jifdf sg Jojfosf] Jofkf dfHbftsf] z dNodf f] jifdf k|fKt Jofkf dfHbftsf] nfut
hf]8L clGtd dNosf] sd 36fO ugkg] Jojyf 5 Ps O08li6laquoh k|f=ln= n] cflys jif )ampamp
df f] cgf guL Jofkf dfHbftsf] nfutdf a9L bfaL ulPsf] =$(ndash nfO vr cdfGo
uL xg] cfodf cfos P]g ) sf] cgrL -_ cgf s =^$^ndash df Aofh tyf zNs
d]t cn ugkb5
cfos P]g ) sf] bkmf df Jojfoaf6 cfo cfhg xg] sfddf ePsf vrx ssectL ug kfpg]
Jojyf 5 sbftfn] tna tyf Hofnfdf a9L vr slsect u]sf] =))(ndash nfO cdfGo uL
xg] cfodf s =$)(amp)ndash Aofh tyf zNs d]t cn ugkb5
cfos P]g ) sf] bkmf $) adf]lhd sg JolQm bfloTjsf] efaf6 x6]df lghn] f] bfloTj lgu
u]sf] dflgg] pNn]v 5 sbftfsf] dNo clej[l4 s ljj0f cgf =^)ndash dNo clej[l4
s ltg afFsL ePsf]df ljQLo ljj0fdf f] bfloTjnfO gb]vfOPsf]n] f] sd lt]sf] olsg ugkb5
92
$$= gub eQmfgL M cfos P]g ) sf] bkmf -_ df sg cfo jifdf aL nfv kofFeGbf a9Lsf]
jflifs sff]af ug] Jolqmn] Ps k6sdf krf xhf kofFeGbf a9Lsf] gub eQmfgL u]sf] vr ssectL
ug gkfpg] Jojyf 5 cf=j= )ampamp df Ps Knfli6s Knfo n] Ps 6laquo]8 jLuGhFu ljleGg
dodf dfnfdfg vlb uL ^ l8]Da )$ df =)))))ndash gf]e]Da )$ df
=)))))ndash tyf d] ) df =)()ampndash uL hDdf =amp()ampndash gub eQmfgL u]sf]]
xFbf f] vr cdfGo uL xg] cfodf cfos P]g ) sf] cgrL cgf s =^^^ndash df
Aofh tyf zNs d]t cn ugkb5
cfos P]g ) sf] bkmf -_-_ cgf jflGbf JolQmn] g]kfndf |f]t ePsf] ef8f eQmfgL
u]sf]df bz k|ltztsf bn] s ssectL ugkb5 sbftfn] u]sf] f] eQmfgL =amp$^ndash df s
ssectL gu]sfn]] s =ampndash df Aofh tyf zNs d]t cn ugkb5
$ ljqmL M cfos P]g ) sf] bkmf amp cgf sg JolQmsf] sg cfo jifdf sg Jojfosf] Jofkfls
dfHbftsf] lguaf6 k|fKt sdnfO cfodf dfj]z ugkb5 Ps km8 n] cf=j= )ampamp df k]z
( 7nf kf6LFu u]sf] laqmL sn =)^amp(^ d]t hDdf laqmL =^$$^ x]sf]
5 laqmLsf] rLdf gb]vfPsf] Ps Soflgf]af6 =)$($ndash cffdL x]sf] 5 f] sdnfO
laqmL cfodf dfj]z uL s tyf zNs Jofh d]t cn ugkb5
$^= dNo clej[l4 s M cfos P]g ) sf] bkmf $) adf]lhd DklQ tyf bfloTj DklQ lgu
DjGwL Jojyf 5 Ps lNs P08 klZdgf k|f=ln= n] cf=j= )ampamp df dNo clej[l4 s ljj0f
cgf lng afFsL s =)((ndash ljQLo ljj0fsf] l8kf]lh6 cGtut dNo clej[l4 s
=$^($)( x]sf] 5 oL jfnftdf a9L] c+s =$^)( sf] k|efj olsg ugkb5
cfos P]g ) sf] bkmf amp tyf df qmdzM f]hufLaf6 ]jf zNssf] eQmfgLdf clu|d
s ssectL ugkg] Jojyf 5 sbftfn] eQmfgLdf s ssectL u]sf] +=ampampampndash Aofh tyf zNs
d]t cn ugkb5
cfos P]g ) sf] cgrL sf] bkmf -s_ cgf lgsfLaf6 ePsf] sof]Uo cfodf aL
k|ltztsf bn] s nfUg]df yfgLo laqmL =())ndash dWo] lgoft jfx]ssf] cfodf gku
k|ltztn] xg] $($ndash zNs tyf Jofh cn ugkb5
$amp= dNo clej[l4 s bfjL M dNo clej[l4 s lgodfjnL ) sf] lgod (-_ cgf dNo clej[l4
s ssectL ubf bfaL ulPsf] eGbf Ps jif cufl8Ddsf] aLhs jf cfoftFu DalGwt sfuhft
xgkb5 Ps 6laquo]8 lnIacuten] Ps jifeGbf a9L dosf] ssectL bfaL gu]sf] sd =^(($ndash yk bt
tyf hljfgf d]t cn ugkb5
g]kfn n]vfdfg cgf jfnftdf b]lvPsf fet zLifssf] sdsf] yk ljj0f vnff
ugkb5 cfos P]g ) sf] bkmf $ adf]lhd Jofjflos k|of]hgdf k|of]u ePsf] C0fsf] Aofh
vr ssectL ug kfpg] Jojyf 5 sff]af 36]sf] cjyfdf ut jifeGbf a9L b]lvPsf] pQm lngkg]
sd Jofjflos k|of]hgdf ePsf] gb]lvPsf] xFbf Aofh vrsf] cfwfdf cft Aofhb ^=amp k|ltztn]
u0fgf ubf xg] Aofh vr =^amp$ndash cdfGo uL xg] cfodf s =^(^)(ndash Aofh tyf
zNs d]t cn ugkb5
cfos P]g) sf] bkmf amp cgf Jofkfls dfHbftsf] lguaf6 k|fKt sdnfO Jojfoaf6
ePsf] cfosf] u0fgf ubf dfj]z ugkb5 Ps ]i6]G6n] o sbftfFu =()amp^$ sf] vlb
b]vfPsf]df sbftfn] f] sdnfO laqmLdf dfj]z gu]sf]n] f] laqmL sdnfO cfodf dfj]z uL
cfos =^^ndash tyf dNo clej[l4 s =)ampndash d]t =^ampndash f] DaGwL zNs
ykbt hljfgf tyf Aofh d]t cn ugkb5
$= 36Ls M cfos P]g ) sf] bkmf adf]lhd pTkfbg f]hufLsf] cfwfdf ljz]if pBf]usf]
kdf dfGotf kfPsf]df f] adf]lhd k|ltzt cfos aemfPsf] 5 t pQm sRrf kbfy laqmLaf6
=amp)^ndash gfkmf k|fKt u]sf]n] f] cfodf k|ltzt s =^()) cn ugkg]df
k|ltzt s =$($ dfq cn u]sf]] b]lvFbf gku s =()$ df zNs Jofh cn
ugkb5
sbftfn] o C0fafkt Jofh vr bfaL u]sf]df =(^$ndash cft Aofhb )=$ xg
cfpF5 C0fsf] k|df0f +nUg gfvL Aofh vr bfaL lnPsf] b]lvFbf cfos P]g ) adf]lhd hDdf
=amp(((ndash sf] DaGwdf Aofh vr =(^$ndash cdfGo uL xg] cfodf s
=^)amp^) zNs tyf Aofh d]t cn ugkb5 sbftfn] vlb u]sf] sRrf kbfy sRrf
kbfy sf] dfHbft dNofsgdf Jojyf cfo s P]g ) sf] bkmf -$_ df pNn]v 5 sbftfn]
93
$(^)ndash a9L dNofordfsg u]sf] nfut vr cdfGo uL xg] cfodf s (ndash zNs Jofh
d]t cn ugkb5
$( Jofh vr M Ps O08li6laquoh k|f=ln=n] ut jifb]lv htfsf] tt p7g afFsL C0f =amp^(ampndash
b]lvPsf]n] cfos P]g ) sf] bkmf $ adf]lhd cft lt]sf] Aofh b (= k|ltztn]
=)amp nfO vr ssectL glbO cfos P]g ) sf] cgrL s adf]lhd k|ltztsf
bn] xg] =))^$ Aofh tyf zNs d]t cn ugkb5 sbftfn] o jif 6laquofelnEuml tyf
6 vr egL =$amp)))ndash vr n]v]sf]df ut jif =$^amp)ndash dfq vr u]sf] b]lvPsf]n]
o DaGwdf 5fglag olsg uL vr ssectL a9L ePsf]df cdfGo uL xg] cfodf zNs Jofh d]t
s cn ugkb5
sbftfn] o jif pTkfbgdf ))amp=^ s]=hL= sRrf kbfy k|of]u u]sf] 5 pkoQm
sRrf kbfy vktaf6 pBf]u ljefuaf6 jLs[t gDcgf ) s]=hL= sRrf kbfyaf6 )) s]=hL=
fdfg pTkfbg xgkg] b]lvG5 sbftfn] ampamp=^ s]=hL= tofL jt pTkfbg ugkg]df hDdf
amp))$ s]=hL= pTkfbg uL ( s]=hL= sd fdfg pTkfbg u]sf] 5 ctM sd pTkfbg
bv]fPsf] ( s]=hL=nfO laqmL sfod ubf k|lt s]=hL= cft laqmL dNo =()ndash n] xg]
=(^^amp)ndash nfO cfodf dfj]z uL cfos P]g ) sf] cgrL -s_ adf]lhd s
=$^^^amp) tyf zNs Aofh d]t cn ugkb5
) Jofh vr M Ps sfuf]n] o jif =ampamp^ndash C0f lnO =^$)amp)ndash Aofh eQmfgL u]sf]
b]lvof] Jofjflos k|of]hgdf k|of]u guL nufgLdf k|of]u u]sf] C0f afktsf] Aofh =amp((()ndash
lgJofhL fk6Ldf xg] Jofh $amp)$^ndash elugL +yfaf6 lngkg] Jofh )ampamp^( df
cfos P]g) sf]] cgrL -s_ adf]lhd s =^^(ndash tyf zNs Aofh d]t cn
ugkb5 sbftfsf] k|zflgs vr a9L ssectL sd =)^^ndash nfO cdfGo ubf xg] cfodf s
=$$ndash tyf zNs Aofh d]t cn ugkb5
gub k|jfx M Ps ld]G6 k|f=ln=n] cfo jif )ampamp df =(amp^^ DklQ 36bf gubsf] afXo
k|jfx b]vfPsf]n] jftljs gub dfHbft =ampampndash 36L b]vfPsf]df sdf kg] k|efj olsg
ugkb5
xf]6n vr M cfos P]g ) sf] bkmf adf]lhd xg] eQmfgLdf = k|ltztsf bn] clu|d s
ssectf ugkg] Jojyf 5 Ps P8e]Gr k|f=ln=n] )amp)amp df =$)^ampampndash sf] xf]6n Psf]df]8]g
vr ubf =amp))amp eQmfgLdf s ssectf ugkg]df ssectf u]sf] gb]lvFbf zNs Jofh d]t cn
ugkb5
jf]G6L vr M Ps k|f=ln= n] )amp)amp df laqmLsf] cgkftdf a9L jf]G6L vr ssectL u]sf]
=$amp^)ndash df cfos P]g ) sf] bkmf amp adf]lhd cfodf dfj]z uL nfUg] s
=)ndash df zNs Aofh d]t cn ugkb5
$= s 56 M Ps 6]Sgf]nhL k|f=ln=n] )amp)amp df u]sf] sn sff]af sd =$(^ndash dWo]
=)$$ampampndash s 56 vlb b]vfPsf] 5 pkoQm sd s] sg sfoaf6 k|fKt ePsf] vNbg
lghsf] sff]af k|s[ltsf cfwfdf a+saf6 k|fKt sldzg lkmdf dNo clej[l4 s glnPsf] 5 dNo
clej[l4 s P]g ) sf] cgrL df sldzg lkmnfO s 56sf] Jojyf u]sf] 5g otf] lkm
=)$$ampampndash df nfUg] k|ltzt s =^amp))ndash yk bt hlafgf lxt cn
ugkb5
sbftfn]] o jif =)()ndash C0f lnO =((ndash Aofh eQmfgL u]sf] b]lvPsf]
JojfoFu DalGwt gb]lvPsf] nufgLdf ulPsf] sdsf] cft Aofhb =^amp k|ltztn] xg]
=)^amp nfO cdfGo ubf xg] cfodf k|ltztn] xg] s =^)(amp zNs Aofh lxt
cn ugkb5 sbftfn] ljlQo ljj0fdf P8efG 6ofS =)$^ndash x]sf]df cfo ljj0ffy
k]z u]sf] cgrL ) df = bfaL u]sf] 5 oL j9L bfjL u]sf] =ampamp^ampndash
Aofh hlafgf lxt cn ugkb5
l6s6 ljqmL M Ps 6laquofeN P08 6 k|f=ln= n] )amp)amp df =amp$ndash s 56 laqmL b]vfpFbf
=(amp^ndash xjfO l6s6 laqmL sldzg pNn]v u]sf] 5 l6s6 laqmLaf6 =^$ndash yk cfo
sfod ugkg] f]df cfos P]g ) sf] cgrL adf]lhd s =()ndash zNs Aofh
lxt cn ugkb5
xf]6n Psf]df]8]g afkt =(amp^^^$ vr ssectL u]sf]df f] sddf cfos P]g )
sf] bkmf adf]lhd ]jf zNs eQmfgL = k|ltztn] xg] clu|d s ssectf gu]sf] =$)^$ndash
zNs Jofh lxt cn uL ugkb5 uf8L vlbdf k|of]u ePsf] dNo clej[l4 s $) k|ltzt
94
ssectL =amp)ndash b]lvbf f] sf] )) k|ltzt =^)ampndash xghfg] of] cfwfdf uf8Lsf] dNo
=$^amp)ndash xg hfG5 ljlQo ljj0fdf uf8L vlb gb]lvPsf] cjyfdf uf8L vlbsf] dNo
clej[l4 s vr bfaL lbPsf]n] pQm sd hljfgf lxt cn ugkb5
^ 36L sff]jf M Ps u]i6 xfpnfO )amp)amp df $ sbftfn] ljleGg vlb laqmL b]vfPsf]df u]i6
xfpn]] 36L vlbdividelaqmL b]vfPsf]df =amp^(ndash DaGwdf s kLIf0fsf] qmddf s]xL pNn]v
u]sf] 5g pQm kms sd DaGwdf yk 5fglag uL cfos P]g ) sf] cgrL adf]lhd
s bfloTj olsg ugkb5
amp= Jofh vr M Ps 6]lOordflaquo n] )amp))amp df =((ndash Aofh vr bfaL u]sf]df cfo cfhgFu
cDalGwt Pkf6d]G6 vlbdf C0f nufgL u]sf] b]vLbf cfift Aofhb =amp k|ltztn] xg]
=))ndash Jofh vr slsect nfO cdfGo ubf cfos P]g ) sf] cgrL -s_ adf]lhd s
=ampampampndash tyf zNs Aofhlxt cn ugkb5
sbftfn] o jif =amp))ndash sf] hUuf vlb u]sf]df f] hUuf Jojfodf k|of]u
ePsf] gb]lvPsf]n] k|rlnt Aofhb k|ltztn] xg] =))ndash Aofh cdfGo uL xg] cfodf
s =))ndash zNs Aofh lxt cn ugkb5 sbftfn] JolQmut k|of]udf cfpg]
=))$ndash sf] Pkf6d]G6df xf| vr =($))ndash slsect u]sf] b]lvof] JolQmut k|of]udf
cfpg] pkoQm vlbsf] x|f ssectf ug ldNg] gb]lvFbf vr cdfGo uL xg] cfodf cfos P]g )
sf] cgrL -s_ adf]lhd s =amp))ndash zNs Aofh lxt cn ugkb5
= hlt M sbftfn] o jif )$$ s]=hL= sRrf kbfy k|of]u af6 amp^)amp=$ s]=hL=pTkfbg
xgkg]df hDdf amp)()=^) s]=hL= lgldt jt pTkfbg u]sf]n] ) k|ltzt hlt )$ s]=hL=
bfaL u]sf] b]lvof] pBf]u ljefusf] d]6]lon sGhGg gD cgf ) s]=hL= sRrfkbfyaf6 ))
s]=hL= pTkfbg xgkb5 a9L hlt ^$$=amp lSjG6nnfO cft laqmL dNo =^)ndash sf bn] xg]
=amp^)ndash nfO laqmL sfod uL cfos P]g ) sf] cgrL -s_ adf]lhd s
=$))ndash tyf zNs Aofh d]t cn ugkb5 Gogtd k|lt lSjG6n bsf] lxfan] ^$
lSjG6nsf] =(amp)(ndash dfHbft dNofIacuteg xgkg]df =^ndash sd dNofIacuteg ePsf]n] sd
dNofIacuteg sf] sf0f 56 xg] cfodf cfos P]g ) sf] cgrL -s_ adf]lhd s =$$amp)ampndash
zNs Aofh lxt cn ugkb5
(= vr ssectL M Ps 6]lOordflaquon] )amp))amp df vlb nfut =^ampampndash a9L vr slsect u]sf]n] f]
nfutnfO cdfGo ubf xg] cfodf cfos P]g ) sf] cgrL -s_ adf]lhd s =(ampndash
zNs Aofh lxt cn ugkb5 fy =^ampampndash sf] vlb nfut a9L b]vfO
=$amp$ndash dNo clej[l4 s lkmtf lnPsf]n] pQm sd Aofh hlafgf lxt cn ugkb5
^)= tna vr M cfos P]g ) sf] bkmf df JojfoFu DalGwt vr ssectL ug kfpg] Jojyf
5 tngfTds ljlQo ljj0f k|tt gulPsf] k|zflgs vr cGtut tna eQf pkzLifsdf ut
jifeGbf $ k|ltztn] j[l4 eO =ampamp)ndash vr bfaL ePsf] 5 fdflhs Iff s tyf kflgtlds
s u0fgf k|zflgs vr cGtutsf] tna eQfsf] dfq uL laqmL ljt0f nfut cGtutsf] tnasf]
gulP pQm vr =)))))ndash cdfGo uL xg] cfodf s =$))))ndash nfUg] Aofh tyf zNs
d]t cn ugkb5 k|zflgs vr cGtut s tyf zNs vr afkt =)^)ndash vr bfaL
ulPsf] xFbf pQm vr cdfGo uL xg] cfodf s =^amp)$ndash f]df nfUg] Aofh tyf zNs d]t
cn ugkb5
^ Jofh vr M cfos P]g ) sf] bkmf $ adf]lhd Jojfodf k|of]u ePsf] shfsf] Aofh vr
ssectL ug kfOG5 Ps 6laquo]8 OG6g]zgnn] )amp)amp df k]z u]sf] ljQLo ljj0fcgf Psftkm
clwljsif C0f lnO Aofh vr bfaL u]sf] b]lvG5 eg] csf]tkm Jojfosf] sd k|f]k|fO6n] JolQmut
k|of]hgdf k|of]u u]sf] b]lvG5 o jifsf] zdf k|f]k|fO6n] =)))))ndash k|of]u u]sf] b]lvPsf]
xFbf cft JolQmut pkef]u =()))))ndash dfgL f] sdsf] fdfGo Aofh b k|ltztn] xg]
=)))ndash Aofh vr cdfGo uL s =amp)ndash f]df nfUg] Aofh tyf zNs d]t cn
ugkb5
^= s vr M cfos P]g ) sf] bkmf df f]xL P]gadf]lhd lt]sf] t sdnfO vr ssectL ug
gkfOg] Jojyf 5 Ps OlGhlgolEuml sn]hn] k]z u]sf] ljQLo ljj0fsf] cgrL x]sf] k|zflgs
vrtkm s jfktsf] =$^(^ampndash vr bfaL ulPsf]n] f] vr cdfGo uL s =amp$)(ndash
f]df nfUg] Aofh tyf zNs d]t u0fgf uL cn ugkb5
cfos P]g ) sf] bkmf adf]lhd tf]lsPsf] cjyfdf afx]s Psk6sdf =))))ndash
eGbf a9L sd gub eQmfgL u]df f] vr ssectL ug kfOFbg )amp^ df cgGwfg (Research)
95
tyf cGo vr afkt =)))ndashgub eQmfgL u]sf] b]lvPsf] xFbf f] vr cdfGo uL cfos
P]g ) adf]lhd s =^)))ndash f]df nfUg] Aofh tyf zNs d]t cn ugkb5
cfos P]g ) sf] bkmf amp adf]lhd ]jf zNs afkt k|fKt sd cfodf dfj]z ugkb5
bkmf adf]lhd Jojfoaf6 cfo cfhg xg] sfodf ePsf vrx ssectL ug kfOg] Jojyf 5
5fqfjf afkt ut jif =^$^))ndash cfo ePsf]df o jif cfo b]vfPsf] 5g 5fqfjftkmsf]
vrtkm ut jif =)ndash ePsf]df o jif =amp^^ndash bfaL u]sf] b]lvG5 cfotkm
dfj]z guL vr dfq bfaL ulPsf] =amp^^ndash cdfGo ubf xg] cfodf s =$$ndash
f]df nfUg] Aofh tyf zNs d]t cn ugkb5
cfos P]g ) sf] bkmf $ adf]lhd sg JofStLn] Jojfo jf nufgLaf6 cfo cfhg
xg] sfosf nflu lhgf ePsf] bfloTjsf] Aofh vr ssectL ug kfpFb5 sbftfn] hUufdf nufgL
=^$)$))ndash ePsf]df f] hUuf Jojfodf k|of]u ePsf] b]lvFbg fy hUufsf] cfo b]lvFbg
a+saf6 C0f o jifsf] zjftdf =^(^^$)ndash x]sf]df jiffGtdf =)$()ndash x]sf]
f] afktsf] Aofh vr =amp)$)ndash b]lvG5 hUufdf nufgL ug] p2]Zo gx]sf] sbftfn] pQm
nufgLsf] sf0f C0f lngkg] cjyf lhgf ePsf] xFbf pQm Aofh vr bfaL ug ldNg] b]lvFbg ctM
s klIf0faf6 cdfGo ulPsf] $$(ndash 36fO afls )^ndash cdfGo uL f]df cfos
P]g ) sf] cgrL -_ adf]lhd nfUg] s =(^amp^$ndash Aofh tyf zNs d]t cn
ugkb5 cfos P]g ) sf] bkmf amp df ljleGg eQmfgL ubf clu|d s ssectL ugkg]
Jojyf 5 eQmfgLdf s ssectL gu]sf] =)) Jofh tyf zNs d]t cn ugkb5
^= a9L bfjL M dNo clej[l4 q]ml86 =^amp$amp)ndash x]sf]df lxfa ldnfg ljj0f cgfsf] bf]xf]f] bfaL
tyf vlb lkmtfsf] dNo clej[l4 s dfof]hg ug afFsL x]sf] hDdf =))amp$ dfof]hg
kl5 dNo clej[l4 s q]ml86 =amp$ndashxgkg] b]lvG5 sbftfn] k]z u]sf] ljQLo ljj0f lng
afFsL dNo clej[l4 s =amp)ndash b]lvPsf]n] =$^($ndash a9L bfaL u]sf] b]lvG5 cfo
ljj0fsf] cgrL ) df s ldnfg bfaL =amp$ndash u]sf]df ljQLo ljj0fsf] vnff cgf
f] sd =^^)$ndash ePsf]n] =(^((ndash a9L bfaL ePsf] sd Aofh tyf zNs d]t
cn ugkb5
sbftfn] l8j]Gr tyf sfL C0fkqdf =)^amp$ndash nufgL u]sf] lj=+= )^ df f] C0fsf]
fFjf eQmfgL lbOg] pNn]v 5 oaf6 C0f klkSj eO fFjf eQmfgL eOs]kl5 klg sbftfn] f]
sdnfO DklQsf] kdf pNn]v ub cfOx]sf]n] bkmf $) adf]lhd pQm dNosf] DklQsf] lgu uL
nfUg] sAofh tyf zNs d]t olsg ugkb5
cfos P]g ) sf] bkmf df dNo clej[l4 sdf btf x]sf] ]jf k|bfosnfO ]jf
zNs eQmfgL ubf = k|ltzt s ssectL ugkg] Jojyf 5 cfo ljj0fsf] cgrL ) df Ps
Pf]logn] eQmfgLdf s ssectL =))ndash df = k|ltzt u]cgf vlbstfnfO =$)ampndash
laqmL u]sf] xgkg]df laqmL =ampamp(ndash dfq laqmL b]vfO 36L laqmL bv]fPsf] =amp$ndash nfO
cfodf dfj]z uL s =amp)(ndash f]df nfUg] Aofh tyf zNs d]t cn ugkb5
cfos P]g ) sf] bkmf $ df Jojfo jf nufgLsf] cfo cfhg ug] sfodf k|of]u
ePsf] bfloTjsf] Aofh vr ssectL ug[ kfpg] Jojyf 5 sbftfn] o jif =ampamp^^$ndash a+s C0f
x]sf]df =$ampamp$ndash ln]l6e 8fO]S6nfO k]ZsL lbPsf]]n] f] C0f Jojflos k|of]hg ePsf]
b]lvPg odf cfift Aofh $=$( k|ltzt Aofh vr =(amp(ampndash cdfGo uL xg] s =$($ndash
f]df nfUg] Aofh tyf zNs d]t cn ugkb5
cfos P]g ) sf] bkmf -_ df sg JolQmsf] sg cfo aifdf cfo u0fgf ubf dfj]z
ulg] jf s66L ulg] sd g]kfnL kof afx]s cGo db|fdf c+lst ulPsf]df f] sd k|fKt ulPsf]
vr ulPsf] lbPsf] aemfPsf] jf s k|of]hgsf] nflu cGo sg lsldn] lxfa ubfsf avt k|rlnt
ljlgdo b cgf f] db|fnfO g]kfnL kofdf kljtg ug kg]5 t sbftfn] o jifsf] ljQLo
ljj0fdf ut jifsf] g]kfnL kofF sd g 8n vftfsf] a+s dfHbft sdsf] kdf b]vfPsf] xFbf f]
sf0f kms kg cfPsf] =)^$ndash nfO cfodf dfj]z uL s =^^$ndash f]df nfUg]
Aofh tyf zNs d]t cn ugkb5
cfos P]g ) sf] bkmf ^ df cjsfz sf]ifsf] jLs[lt lngkg] Jojyf 5 Tot
cfos lgodfjnL )( sf] lgod )-u_ df cjsfz of]ubfg sd cfiff9 dlxgfsf] xsdf Ps
dlxgfleq cGo dlxgfsf] xsdf vr n]]v]sf] lbgleq sf]ifdf hDdf ugkg] Jojyf 5 pkbfg
Jojyf afkt o jif =$$)ndash vr slsect u]sf]df f] sd jLs[t cjsfz sf]ifdf k7fPsf]
96
gb]lvbf vr cdfGo uL xg] cfodf s =^ndash f]df nfUg] Aofh tyf zNs d]t cn
ugkb5
^$ bL3sfnLg sf M cfos P]g ) sf] bkmf ^ df bL3sfnLg sfsf] DkGg k|ltzt adf]lhd
qmda4 j[l4sf] of]u cgf dfj]z xg] sd k|fKt ulPsf] tyf f]xL cgf ssectL ulg] cgdflgt
sd vr ePsf] dflgg] Jojyf 5 Tot f]xL P]gsf] bkmf cgf Jofkf dfHbftsf] nfut
u0fgf ubf z dfHbftdf f] jifsf] yk nfut vr hf]8L clGtd dfHbft 36fOu0fgf ugkb5 Ps
h]=eL= n] )amp)amp df qmda4 j[l4sf] of]ucgf vr bfaL ubf ut jif clGtd dfHbft
=ampamp)ndash nfutaf6 g36fO cfo ljj0fdf bfaL uls]]n] s k|of]hgsf] nflu ut jifsf]
clGtd dfHbft x]sf] 5g t pQm sdnfO o jifsf] z dfHbft dfgL Jofkf dfHbftsf]
nfutdf dfj]z ePsfn] Pp6 vr bO k6s bfaL ePsf] kfOof] n]vfsf] jdfGo l4fGt cgk
pQm vrnfO o jif vr slsect ugkg] eP tfklg ut jifsf] cfo ljj0fdf g bfaL eO s bfloTj
36L s]sf] xFbf o jif bfaL ug gldNg] =ampamp)ndash nfO cdfGo uL s =$($$ndash
f]df nfUg] Aofh tyf zNs d]t cn ugkb5
cfos P]g ) sf] bkmf df Jojfo jf nufgLaf6 cfo cfhg xg] sfodf ePsf]
vr ssectL ug kfpg] Jojyf 5 dNo clej[l4 s ljj0fcgf s q]ml86 =^ampndash x]sf]df
ljQLo ljj0f cgf =))$ndash b]vfO a9L bfaL ulPsf] =$$ampndash sf] bfloTjsf] lgu
uL =^ndash f]df nfUg] Aofh tyf zNs d]t cn ugkb5 PDan]G vlb =amp)ampndash
nfO lgdf0f fdu|L vlb cGtut Jofkf dfHbft nfutdf bfaL u]sf] pQm vr cdfGo uL xg]
cfodf s =amp^ndash Aofh tyf zNs d]t cn ugkb5
g]kfn n]vfdfg adf]lhd Da4 kf6LxaLrsf] sff]afnfO ljQLo ljj0fdf vnff ugkb5
Da4 kf6L Ps OGk|mf6laquoSr lnld6]8Fu =ampampndash tyf Ps sG6laquoSg k|f=ln=Fu
=^(^)(ndash sf] uL hDdf =)ampndash sf] vlb ulPsf] ljifodf vnff u]sf] 5g
Tot uL Da4 kf6Lx n]vfkLIfs PsnfO =$ndash Ps sG6laquoSg k|f=ln= Ps OGk|mf6laquoSr
hDdf =^ampndash ltgkg] bfloTj ePsf]df o DaGwdf vnff ePsf] 5g yk s cn
xgkb5
^= bf]xf]f] vr M cfos P]g ) sf] bkmf adf]lhd Jojfosf] cfo cfhg ePsf vrx ssectL ug
kfpg] Jojyf 5 Tot uL fdfGo cjyfdf vlb dNoeGbf laqmL dNo a9L xg] ub5 Ps
OG6g]zgn n] cf=j= )amp)amp df Jofkf dfHbft nfut u0fgf ubf k|]m6 rfh =)^(ndash nfO
vlb nfutdf dfj]z uls]kl5 klg 9jfgL afkt =^)$ampndash vrbfaL ulPsf] b]lvof] ctM
pQm vr bf]xf]f] k]sf] b]lvPsf] xFbf cdfGo uL xg] cfodf s =$)ndash Aofh tyf zNs
d]t cn ugkb5
cfos P]g ) sf] bkmf adf]lhd sldg eQmfgLdf k|ltztn] eQmfgLdf s
ssectL ugkb5 sbftfn] k]z u]sf] vftfaf6 sldg s hDdf =^^))ndash b]lvG5 pQm sd
k|ltzt n] xg] =$$)))ndash xgkb5 cfo ljj0fdf sldg cfo =$^ndash dfq
dfj]z u]sf]n] 36L cfo b]vfPsf] =amp^$ndash df s =()ndash Aofh tyf zNs d]t
cn ugkb5
dNo clej[l4 s lgodfjnL ) sf] lgod $ adf]lhd c6f]df]afON vlbsf] $) k|ltzt
ssectL ug kfOG5 )amp) df =(()ndash df c6f]df]afON vlb uL =)amp)amp(ndash dNo
clej[l4 s lt]sf] b]lvG5 pQm dNo clej[l4 s sdnfO ljQLo ljj0fdf DklQtkm b]vfO k
sddf dfof]hg ulPsf]n] 5fglag uL bfaL ug gldNg] dNo clej[l4 s =$$ampndash
hljfgf Aofh tyf yk bt d]t cn ugkb5
cfls8f cgf cfoft vr =((^ndash x]sf]df ljQLo ljj0f cgf =amp$$^$ndash
cfoft vr bfaL u]sf]n] =$$($)(ndash a9L vr ljQLo ljj0fdf dfj]z uL vr bfaL ulPsf]
b]lvG5 lxfa ldnfg ljj0fcgf kms sddWo] =)^(ndash 9jfgL bfaL u]sf]df afFsL
=$^amp(ndash vr kli6 gePsfn] pQm a9L vr sd cdfGo uL s =)(amp(ndash a9L bfaL
ulPsf] cfofttkmsf] dNo clej[l4 s =amp()$ndash d]t uL sn =(amp)ndash f]df nfUg]
Aofh tyf zNs d]t cn ugkb5
^^ xfo kr]h M g]kfn n]vfdfg Djaring kf6L vnff jdf]lhd Djaring JolQmx jLrsf] sff]jfnfO
pNn]v ulgk5 t f] cgf vnfzf u]sf] 5g Ps xf]lN8ordf k|f=nL= n] )ampamp df ~rfns
xfo kr]h shf Jojyf cGtut jfL fwg vlb uL sbftfn] )amp fpg ^ jf6 k|ltjif
) k|ltzt dNo j[laring xg] uL dfls )))))ndash k|lt jfL fwg ef8f ltg] uL jfLfwg
97
lng] Demftf ePsf] 5 k|rlnt n]vfdfg jdf]lhd vnfzf gu]sf] jfL fwg sbftfn] cfˆg
gfddf xfo kr]h vlb guL ~rfnssf] gfddf vlb u] ef8f Demftf u]sf] xbfF s dlQm
DjGwdf 5fgljg uL u bfloTj olsg xgkb5
cfos P]g ) sf] bkmf jdf]lhd Jojfo+u DjlGwtsf vr slsect ug kfpg] Jojyf
5 sbftfn] dfls nfv ef8f ltg] uL fpg ^ jf6 nfu xg] uL jfLfwg Demftf
ePsf]df o jifsf] ef8f )))))ndash xg] b]lvG5 t jfLfwg ef8f jfkt )))))ndash
vr ssectL u]s]f xbFf j9L vr )))))ndash cdfGo uL xg] cfodf s )))))ndash f]df
nfUg] Jofh zNs d]t cn ugkb5
cfos P]g ) sf] bkmf jdf]lhd Jojfosf] cfo u0fgf ug] k|of]hgsf nflu vr
ssectL ug kfpg] Jojyf 5 cfo ljj0f cgf ut jifsf] gf]Sfg $(ndash bfjL uL
~rfnssf] JoQmLut gfddf C0f b]vfO Jofh vr bfjL uL gf]Sfg j9fPsf b]lvG5 k|fs[lts
JolQmn] u]sf] vr bfjL ug gldNg] xbf f] vr ^((^$ cdfGo uL s $$$^^
Jofh zNs d]t cn ugkb5
cfos P]g ) sf] bkmf $ jdf]lhd Jojfoaf6 cfo cfhg xg] sfodf k|of]u ePsf]
bfloTjsf] Jofh vr ssectL ePsf] 5 sbftfsf] C0f sd (amp Aofh vr ssect =$$$
b]lvG5 jifsf] cGTodf gub dfHbft )ndash x]sf] b]lvG5 Jofh ltg] uL lnPsf] C0f
sd s xffxfLdf js tyf gub dfHbft x]sf] b]lvPsf]n] Jojfosf] cfocfhgsf C0f k|of]u ePsf]
dfGg lsPg cfift Jofh b =^ n] xg] sd ^^ndash nfO vr cfdfGo uL s
^$$ndash Jofh tyf zNs d]t cn ugkb5
dNo clea[l4 s k|of]hgsf] jM cfkltdf d]t dNo clea[l4 s lahs hfL uL dNo
clea[l4 s cn ugkb5 ljlQo ljj0f cgf 6fkm vfgf vr amp^() b]lvG5 pQm
jt vlbdf lt]sf] dNo clej[l4 s bfjL ug gldNg]df dNo clej[l4 s 8]lj6 dfof]hg u]sf]
kfOPg dNo clej[l4 s ()ampndash Jofh zNs d]t cn ugkb5
cfos P]g ) sf] bkmf tyf ( df ljleGg vrxsf] eQmfgldf tf]lsPsf] bdf clu|d
sssectL ugkg] Jojyf 5 f] cgfeQmfgLdf s slsect gu]sf] ^$((amp f] df nfUg] Jofh
zNs d]t cn ugkb5
^amp= lj1fkg vr M +yfut ljBfno dfkb08 tyf ~rfng lgb]lzsf )^( sf] zlIfs Jojyf DaGwL
sDkf]g]G6 g+=$== cgk cfwfet txsf ljBfnoxn] = nfvDd dfWolds txDdsf
ljBfnoxn] a9Ldf = nfvDd lj1fkgdf vr ug kfpg] Jojyf 5 Ps sn k|f=nL n] )ampamp
df lj1fkg vr jfkt o jif )$ndash ut jif ^$)ndash vr ssectL u]sf] 5 xbeGbf
j9L u]sf] o jifsf] ^)$ndash ut jifsf] amp^$)ndash uL sn amp^ampndash gf]SfgL
j9fPsf] xbf pQm vr cdfGo uL gf]SfgL 36fpgkb5 = cfos P]g ) sf] bkmf ( tyf
cgrL jdf]lhd hUufsf] x|f ssectL vr bfjL ug kfObg v]ndbfgsf] otf] sd ampamp)^ndash
slsect u]sf]n] f] vr cdfGo uL gf]SfgL 36fpgkb5
cfos P]g ) sf] bkmf jdf]lhd cfo cfhg xg] sfodf k|of]u ePsf vr dfq ssectL
ug kfpg] Jojyf 5 sbftfn] amp))$ndash 3ef8f bfjL u]sf]df dfls ())))ndash ef8f
xg] uL Demftf ePsf]n] pQm sdsf cfwfdf jflifs ))))ndash 3ef8f xgkg]df
$amp))$ndash j9L vr cdfGo uL gf]SfgL 36fpgkb5
cfos P]g ) sf] bkmf $ jdf]lhd cfo cfhg xg] sfodf k|of]u ePsf] bfloTjsf]
Jofhvr bfjL ug kfOg] Jojyf 5 sbftfn] jsjf6 C0f lnO Jofh vr bfjL u]sf] 5 ljleGg
ljQLo +yfdf daringlt vftfdf sd fvL cfo cfhg xg] sfodf pkof]u gu]sf] b]lvG5 Jofh
cfonfO cfDbfgLdf dfj]z gu]sf] xbf daringlt vftfdf x]sf] sd ^))))ndash sf] cft Jofhb
=amp k|ltzt sf] bn] xg] Jofh ^)^)ndash cdfGo uL gf]SfgL dfof]hg 36fpgkb5
^= On]S6laquof]lgs OG8li6laquoh M Ps On]S6laquof]lgs OG8li6laquoh k|f=ln= n] )ampamp df vr ssectL bfaL ug gkfOg]
sd zNs tyf hlafgf =^amp^ndash dNo clej[l4 s vr =((ndash dNo clej[l4 s Le
afjt =)ndash uL hDdf =($ampndash ssectL lnPsf] b]lvG5 pQm vr ssectL cdfGo ubf xg]
cfodf s =^$^ndash zNs Aofh d]t cn ugkb5
cfos P]g ) sf] bkmf $ df Jojfo k|of]hgdf ePsf] C0fsf] Aofh vr ssectL ug
kfpg] Jojyf 5 sbftfn] cffdL df =$^)^($ +~rfns tyf cGo DalGwt kIfaf6
=$))ndash C0f lnO Aofh vr =($amp(amp ssectL lnPsf] cdfGo ubf xg] cfodf nfUg]
s =$amp)ndash zNs Aofh d]t cn ugkb5
98
Ps O08li6laquoh k|f=ln=n] o sbftfFu =$((ndash vlb u]sf] b]vfPsf]df sbftfn]
=^^($ndash dfq laqmL b]vfPsf]n] 36L laqmL b]vfPsf] =)ndash sf] dNo clej[l4 s
=(amp$ndash cfo s =amp()^ndash df zNs Aofh bk bt hljfgf d]t cn ugkb5
^(= 6Ls M sfofnosf] rgf k|0ffnL cgf Ps l8li6laquonL OG8li6laquoh k|f=ln= sf] aSoftf sd
=^ampndash b]lvG5 sbftfn] )amp jzfvb]lv Eof6 ljj0f aemfPsf] kfOPg s aSoftf
xFbf xFb cGtMzNs 6Ls f]Sgkg]df 6Ls lbOx]sf] 5 o DaGwdf 5fglag ugkb5
cfos P]g ) sf] bkmf -v_ adf]lhd kFhLdf a[l4sf] gtf]t vf]hLg Sg] Jojyf 5
ljQLo ljj0f cgf ut jif rQmf kFhL = af]8 amp nfv x]sf]df o jif = sf]8 nfvn]
j[l4 uL = sf]8 kyenofPsf]df pQm sdsf] gtf]t vn]sf] b]lvPg gtf]t s lt]kl5sf] xf] xf]Og
olsg ugkb5
cfos P]g ) sf] bkmf jdf]lhd k|ToIfnfut vr u0fgf ugkg] Jojyf x]sf] 5
sbftfn] f] jdf]lhd u0fgf ubf $)(amp$^)ndash df k|ToIf nfut hf]l8s]kl5 kgM $$ndash
yk vr bflj u]sf] b]lvbf f] vrnfO cdfGo ubf xg] cfodf s $^amp$ndash Jofh tyf zNs
lxt cn ugkb5
amp) kms b M ljleGg $ sbftfn] $cfly+s jif+xdf ) k|ltztsf bn] cfos eQmfgL u]sf] b]lvof]
t cfos P]g ) sf] cgrL jdf]lhd rf]6 dlbf hGo pBf]un] ) Kf|ltzt s ltgkg]
lgoft sf] k|ltzt 56 s 56 s6fp+bf = k|ltztsf bn] s eQmfgL ugkg]df ) k|ltzt
dfq lt]sf]n] gku = k|ltzt s =))ndash zNs Jofh d]t cn ugkb5
amp a9L s bfjL M Ps OGe]i6d]G6 k|f=ln n] )amp)amp b]lv )ampamp Dd jifb]lv cfo ljj0f k]z
u]sf] b]lvPg lghsf] dNo clej[l4 s ljj0fcgf jifsf] vlb laqmL sff]afsf] cfwfdf
sof]Uo vlb amp(=^ k|ltzt sof]Uo laqmL =amp k|ltzt b]lvG5 dNo clej[l4 s lgodfjnL
) sf] lgod $) cgf lghn] dfgkflts kdf dNo clej[l4 s =^ndash dfq qm]l86
bfaL ug ldNg]df =amp(ndash bfaL u]sf]n] a9L qm]l86 bfaL u]sf] sd cdfGo ugkb5
amp j9L dfof]hg M Ps OG6g]zg 6laquofeN P08 6 n] cf=j= )^(amp) )amp)amp df ljQLo ljj0f
tyf cfo ljj0fsf] sn cfodf dfj]z ugkg] sd Aofh tyf x|f ssectL vr dfg bfaL u]sf]
t cGo vr ljj0fdf ljQLo ljj0fsf] eGbf cfo ljj0fdf a9L pNn]v uL gf]SfgL a9fpFb cfPsf]
5 ljQLo ljj0fcgf l~rt gf]SfgL =)$(ndash df s =$ampampampndash dfof]hg ubf
=)ampamp)ndash b]lvgkg]df cfo ljj0fsf] cgrL df =amp))ndash b]lvPsf]n] a9L bfaL
gf]SfgL =amp$))ndash sf] DaGwdf 5fglag uL olsg ugkb5
sbftfn] Ps Og6g]zgn 6laquofeN P08 6Fu vlb =ampndash b]vfPsf]df laq]mtfn]
=)ampampndash b]vfPsf] ldDofr ljj0faf6 b]lvof] jftljs vlbeGbf a9L vlb b]vfO kms
=)(ampndash DaGwdf sff]af olsg uL vr cdfGo ubf xg] cfodf s =amp^$(ndash zNs
Aofh d]t cn ugkb5
amp Ps lf]6 k|f=ln M )ampamp sf] dNo clej[l4 s ljj0fcgf s nfUg] laqmL =amp$amp))^ndash
x]sf]df ljTtLo ljj0fdf s nfUg] laqmL =()$ndash dfq dfj]z uL f]xLcgf cfo
ljj0f k]z ePsf]n] cfo ljj0fdf 36L ePsf] =)$ndash nfO cfodf dfj]z uL sof]Uo
gf]SfgL 36fpg kb5
g]kfn n]vfdfg df sg DklQ vlb tyf lgdf0fsf] nflu C0f tyf fk6L lnPsf]df
DklQsf] kFhLs[t ubf f] DklQFu k|ToIf DaGw yflkt xg Sg] C0f sdsf] Aofh vrnfO
kFhLs[t ug] Jojyf 5 sbftfn] o jif =(^ndash laqmL b]vfO ut jifjf6 lhDd]jfL
]sf] gf]SfgL =(amp(ampndash d]t sn gf]Sfg =^)ampndash b]vfO cfo ljj0f k]z u]sf]
5 7nf] kldf0fdf gf]Sfg b]lvgsf] dVo sf0f x|f ssectL tyf Aofh vr b]lvPsf] 5 ljut
jifxb]lv g C0f sd DklQtkm k|of]u ePsf]df Aofh vr ssectL ub cfPsf]] sdnfO 5fglag uL
kFhLs[t ufO =$^ampampndashgf]SfgL 36fpg kb5
amp$= Jofh vr M Ps P08e]Gr luo k|f=ln=n] )ampamp df Ps luoFu =amp)ampndash Ps a|]8
P08 a|skmf6Fu =$())ndash lngkg] b]lvG5 cfos P]g ) sf] bkmf $ cgf Da4
lgsfoFu ePsf] sff]afsf] vnff u]sf] 5g o jif sbftfn] =^)))ndash C0f afkt
=^$(($ndash Aofh vr bfaL u]sf] 5 Da4 kf6L vnff klg gulPsf] C0f glnPsf]
lgMzNs Da4 kf6LFu lngkg] b]lvPsf]n] f] sdnfO uL cft Aofh b =$^ k|ltztn] hDdf
=(amp^ampndash sf] Aofh ^)(ndash cdfGo uL xg] cfodf cfos P]g ) sf] cgrL
99
adf]lhd s =$)ndash zNs Aofh d]t cn ugkb5 sbftfn] s vr egL =$ndash
bfaL u]sf]df vr cdfGo uL xg] cfodf s =ndash df zNs Aofh lxt cn ugkb5
amp cfo ljj0f M ljleGg $ sbftfn] dNo clej[l4 s ljj0f k]z u]sf] b]lvof] t cfos P]g
) sf] bkmf (^ adf]lhd cfo ljj0f k]z u]sf] 5g vLb eGbf laqmL a9L x]sf] sd
$$ df xg] s )ndash tyf zNs Aofh hlafgf lxt cn ugkb5
amp^ ldDofr M ljleGg sbftfsf] sff]af sddf ldDofr b]lvPsf] egL cGo s sfofnoaf6 o
sfofnodf 5fglag ug kqfrf u]sf] b]lvPsf] 5 pkoQmfgf ks b]lvPsf] sd =((amp^)ndash
DaGwdf 5fglag uL sbftfsf] s bfloTj osLg ugkb5
ampamp dgL PSr]Gh M dNo clea[l4 s P]g) sf] cgrL sf] dx sf] aeligcfAElig df ljQLo ]jfnfO
s 56 xg] ]jfdf fv]sf] b]lvG5 sbftfn] cfo ljj0f k] ubf k|ltztn] s u0fgf u]af6
+yfnfO ljQLo sff]jf ug] +yfdf u0fgf u]sf] b]lvbg ljQLo ]jf u0fgf gu]sf] cjyfdf
k|ltzt s u0fgf xFbf sbftf s 56sf] sff]af cGtut gkg] xFbf dNo clej[l4 sdf btf eO
k|ltztsf bn] dNo clej[l4 s cn ugkb5 ljlQo ]jf egL dNo clej[l4 sdf btf gxg]
t ljlQo sff]jf ug] +yfsf] nflu cfos P]g ) sf] cgrL n] tf]s]sf] ljlQo ]jfdf
nfUg] ) k|ltzt s cn gxg] lylt sfgg Ddt b]lvbg ty sbftfn] k] u]sf] b]xfo
jdf]lhd cfo jif )ampamp sf] sof]Uo cfo =$(ndash nfO ljQLo ]jfFu DalGwt ePsf]n] )
k|ltzt s lgwf0f ugkg]df gku k|ltzt sdf cfos P]g ) sf] cgrL adf]lhdsf]
zNs tyf Jofh u0fgf uL cn ugkb5
amp ljBfno If]q wf cfof]hgf M +yfut ljBfno dfkb08 tyf ~rfng lgb]lzsf )^( sf] zlIfs
Jojyf DaGwL sDkf]g]G6 g+=$== cgk cfwfet txsf ljBfnoxn] = nfvDd dfWolds
txDdsf ljBfnoxn] a9Ldf = nfvDd lj1fkg vr ug kfpg] Jojyf 5 ljleGg $ zlIfs
+yfn] lj1fkg tyf k|j4g vr bfaL ubf vrsf] DalGwt lgsfoaf6 jls[lt glnPsf] lgb]lzsf
adf]lhd eGbf a9L vr bfaL u]sf] sddf nfUg] cfossf fy cfos P]g ) sf] cgrL
adf]lhd s zNs hlafgf d]t 5fglag uL =amp$ndashcn ugkb5
amp( ssf] b kms M cfos P]g ) sf] cgrL =-_ cgf sg cfo jifdf rf]6 la8L luf
vfg]tL vgL dlbf ljo Jojfo ug] lgsfosf] sof]Uo cfodf tL k|ltztsf bn] s nfUg]
Jojyf pNn]v 5 ljleGg dlbf tyf rf]6 pTkfbs Fuaf6 )^(amp) df dlbf Pj+ rf]6 vlb
u]sf]df lt sbftfsf] sof]Uo cfodf f] cgf cfos lgwf0f uL cnL gu]sf]n] pQm gku
cfos =$ndash zNs tyf Jofh d]t cn ugkb5
) dfgkflts s M dNo clej[l4 s P]g ) sf] bkmf amp lgodfjnL ) sf] lgod $)-_
adf]lhd dfgkflts s ssectL ugkg] Jojyf 5 Ps s]o k|f=nL= n] )ampamp d]t ljut jifdf
^amp^)($ndash s of]Uo tyf amp()amp(ndash s 56sf] ljqmL u]sf] sn vlbdf s 56sf]
of]ubfg )=($) k|ltzt x]sf] b]lvG5 lghn] ljut jifdf sg klg s 56sf] vlb gu]sf]
l6g l86]njf6 b]lvG5 vlbdf dNo clej[l4 s ltL ljqmLdf dNo clej[l4 s gp7fPsf]n] d
c=s amp^^)ndash sf] )=($) k|ltztn] xg] amp)(amp)ndash gkfpg] b]vLPsf]n] cdfGo uL s
lgwf0f ugkb5
dfgkflts ssectL M Ps 6laquo]l8Euml k|f=nL sf cf=j= )^)^^ b]lv sn ljqmL $amp)amp^amp)ndash dWo]
=()ndash dNo clej[l4 s gnfUg] laqmL u]sf] lghsf] l6g l86]naf6 b]lvG5 lghn] vlb
u]sf] t k|ltzt dNo clej[l4 s vlb b]lvPsf]df ljqmLjf6 p7fPsf] dNo clej[l4 sdf vlbdf
lt]sf] s dfgkflts kdf s6fO dNo clej[l4 s bfaL ugkg]]df lghn] t k|ltzt
amp^)))ndash d=c=s qm]l86 bfjL u]sf]n] dNo clej[l4 s ljqmL sf] k|ltzt =^amp n] xg]
$ampndash dfq qm]l86 kfpg] b]lvPsf]n] jfsL (()ndash cn ugkb5
nGr KnfO M Ps sn k|f=nL=n] ljBfyLnfO nGr KnfO ugsf] nflu cfo jif )amp)amp df
amp() nGr lkm cn u]sf] 5 dNo clej[laring s P]g ) sf] cglr df ljBfno
ljZjljBfnon] k|bfg ug] lzIf0f ]jfnfO dfq dNo clej[l4 s 56 lbPsf] b]lvG5 nGr ]jf lzIf0f
]jf leq gkg] ePsf]n] pQm lkmdf dNo clej[laring s cn ugkg]df sbftf dNo clej[l4 s btf
gePsf] dNo clej[l4 s of]Uo sf]jf u]sf] 5 ndash dNo clej[l4 s lgwf0f
ugkb5
Ps sDolgs]zg k|f-nL M cf=j= )^(amp) df jfldTj kljtg ugkj sf] ljlQo ljj0f cgf
sfofnon] dxfn]vf klIfssf] aflifs k|ltj]bg )amp df pNN]lvt j]h DjGwdf DklIf0f ubf
cfos P]g ) sf] bkmf amp-_ adf]lhd s kLIf0f u]sf] gb]lvPsf] kFlhut nfes yk gu]sf]
100
DkQL tyf bfloTj lgu xFbf nfe b]vfPsf] amp^ndash 5fgljg uL nfO]G yfoL DkQL
VoftL DkQLsf] dNofordfg u]sf] k|ltj]bg k]z u]sf] d]t gb]lvPsf]n] pkf]Qm nfe =amp^ndash
olsg ugkg] b]lvPsf] 5
sbftf ]jf sfofno gofF8s
1 cfo ljj0f M cfos P]g ) sf] bkmf (^ df k|To]s JolQmn] cfo jif+ dfKt ePsf] tLg dlxgf
leq f] jif+sf] cfo ljj0f bflvnf ug+kg]+ Jojyf 5 of] jif+ cfo ljj0f bflvnf ug+kg]+ amp$^
sbftfdWo] sbftf ^[$ k|ltzt n] dfq cfo ljj0f bflvnf u]sf] clen]vaf6 b]lvPsf]
5 hdWo] 8] ljj0f $[$( k|ltzt 8] $ ljj0f [ k|ltzt x]sf 5g sfggdf
tf]lsPsf] dodf cfo ljj0f bflvnf gug]+ sbftf amp) [ k|ltzt sf] vf]lh uL cfo ljj0f
bflvnf ug+ nufpg] sfo+ ePsf] 5g
2 dNo clea[l4 s ljj0f M dNo clej=l4 s P]g ) sf] bkmf df sbftfn] k|To]s dlxgf
cfkmn] aemfpg kg]+ s sd jo_ lgwf+0f uL f] dlxgf dfKt ePsf] lbg leq s ljj0f
aemfpg kg]+ Jojyf 5 sfof+nodf dNo clea=l4 sdf btf+ ePsf ^( sbftfdWo] xfn Dd
yug tyf btf+ vf]hL u]sf amp)^ sbftf jfx]s ljj0f jemfpg kg]+ ^ lqmo sbftfn] dNo
clea=l4 s ljj0f aemfpg kg]+df ^)[) k|ltzt n] 8]lj6 ljj0f ))^[$( k|ltzt n] qm]l86
ljj0famp( [ k|ltzt n] zGo ljj0f k]z u]sf] ^^[ k|ltzt n] ljj0f k]z gu]sf]
$ [ k|ltzt vn]sf] 5g
sfof+nodf btf+ x]sf sbftfxn] )amp$ b]lv )amp Dd ((amp j6f qm]l86 s
ljj0f k]z u]sf]df tL sbftfnfO+ -^^(( g]kfn sfn] dNo clea=l4 s lkmtf+ lbg
kg]+ _efljt bfloTj b]lvPsf]df f] sdnfO+ cfly+s ljj0fdf bfloTjdf b]vfPsf] 5g qm]l86 s
ljj0f k]z sbftfx dWo] dlxgfeGbf al9 cjlw b]lv lgGt qm]l86 xg] sbftf 5gf6 ubf+
^( x]sf 5g dNo clea=l4 sdf sd qm]l86 b]vfO+ ljj0f k]z ug]+ otf sbftfxsf]
sff]jfsf DaGwdf sfof+noaf6 laif]z lgufgL fvL jftljs qm]l86sf] cjyf olsg uL d- c-
s 8]lj6df Nofpg k|efjsfL kxn ugkb+5
3 dNo clea[l4 s aSoftf M dNo clea=l4 s P]g ) sf] bkmf ( df sbftfn] k|To]s s
cjlwsf] s f] cjlw dfKt ePsf] ldltn] kRrL lbgleq aemfpg kg]+ gaemfPdf af_sL x]sf]
s sddf jflif+s bz k|ltztsf bn] yk bt nfUg] Jojyf x]sf] 5 sfof+nodf btf+ x]sf
sbftfxdWo] )amp cfiff9 dfGt Dd ^) sbftf s jfkt -$ampamp bflvnf ug+
af_sL x]sf] 5 pQm aSoftf cn uL bflvnf ug+kb+5
4 cfos aSoftf M sfof+no cGtut x]sf sbftfxdWo] ljleGg sbftfx_u ldlt )amp cfiff9
dfGtDd -amp$^) s sd ljleGg cfly+s jif+sf] cn ug+ af_sL x]sf] 5 cnL
k|ofdf k|efjsfLtf Nofpg cfjZos 5
5 ljjfbLt s sd M cfly+s jif+sf] cGtdf cn ug+ af_sL cfos tyf cGtMzNs [dNo clea=l4
s afx]s jSoftf fhj - ^amp dWo] ljleGg sbftfxsf] - $^^ampamp)) sf
DaGwdf kgfjnf]sgsf nfuL fhj Gofoflws0f tyf jf]+Rr cbfntdf kgfj]bg k]sf] sf0faf6
s sd ljjflbt x]sf] sfof+nosf] clen]vaf6 b]lvPsf] 5 ljjflbt sd DaGwdf 6Eumlf] nufpg]
k|of ugkb5
6 s kLIf0f M cfos P]g ) cgk k]z ePsf cfo ljj0fdWo] k0f+ s kLIf0fsf nflu (
sbftfsf] of] jif+ k0f+ skLIf0f ug+kg]+df dfq sbftfsf] dfq s kLIf0f xg s]sf] b]lvof]
oaf6 Hofb sd sbftfsf kmfOn s kLIf0f ug+ 5gf6 ug]+ 5gf6 ePsf dWo] klg sd
sbftfsf] dfq s kLIf0f xg] u]sf] kfOof] ctM cfo ljj0f k]z u]sf sbftfxsf] hf]lvdsf
cfwfdf s kLIf0f ug]+ gLlt cjnDag ug+ cfjZos wf ub+ nfg kg]+ b]lvG5
7 C0f k_hLsf] cgkft M sbftfsf] jfnftdf xg] C0f z]o k_hLsf] cgkft kLIf0f ubf+ clws=t
k_hLsf] tngfdf Gog dfqfdf rQmf k FhL h6fpg] Jojfodf |f]tsf] cefj b]vfO+ j_sjf6 C0f lnP
Jofh vr+ s6=L ug]+ u]sf] b]lvG5 s bfloTjdf k|ToIf c ug]+ C0f k_hL z]o k_hLsf] cgkft
cGt+fli6laquoo cEof x]bf+ M Dd x]sf] b]lvP tfklg o sfof+nosf If]qflwsfsf sbftfsf] cjyf
$^M Dd b]lvPsf]n] k_hL Gog _sng u] C0f lnO+ Jofh vr+ n]Vbf s fhjdf k|efj k]sf]
5 cGt+fli6laquoo dfGotf cgk C0f k_hL cgkft DjGwdf sfggL Jojyf ug+kb+5
101
8 C0fsf] cGoq k|of]u M a+lsordf s tyf hfo P]g )^$ sf] bkmf df sn] klg a+s jf ljlQo
+yfaf6 hg k|of]hgsf] nflu shf ljwf lnPsf] xf] f]xL k|of]hgdf gnufO cGoq k|of]u uL jf
ufO shfsf] bkof]u ug jf ufpg gxg] otf] s u]df = sf]8 eGbf al9 lauf] ePsf]
cjyfdf aif b]lv aifDd sb xg Sg] Jojyf 5 Ps cf]elh k|f=ln=sf]] cfo aif )^()amp)
df k]z u]sf] ljlQo ljj0fdf =(amp)) ljleGg a+saf6 shf k|fKt u]sf]df pQm shf dWo]
sbftfsf] )amp^ sf] laz]if fwf0f efsf] lg0fo adf]lhd Ps asaf6 jLs[t ePsf] cf]e8laquofkm6
shf =) sf]8 $) nfv $) xhf sDkgLsf cWoIf cfkmn] pkef]u ePsf] xgfn] f] sdFu
DalGwt Aofh tyf cGo vr sDkgLn] cfkmgf] k|of]hgsf nflu shf pkef]u gubf Dd cWoIfaf6
g Aoxf]g] lg0fo uL pQm sd shf tyf fk6Ldf vnff uL shfsf] 8fOe6 u]sf] b]lvG5
sDkgLsf] gfdaf6 shf lng] t shf cGoq k|of]u ug] sfo pNn]lvt sfgg Ddt xbg sbftfn]
afFsL shfsf] =($ Aofh vr dfq bfjL u]sf] 5 sDkgL lgsfoFu DalGwt shf f]sf]
Aofh cfo tyf JoonfO ljlQo ljj0fdf k0fkdf vnfpgkg]df fk6Lsf] Aofh cfo tyf vr
gn]Vg sfgg ljkLt k]ZsLdividefk6L k|bfg ug a+lsu s u]sf] dflgg] xFbf otf] k|lqmof lgoGq0f
xgkg] sfjfxL d]t ugkb5
9 dfHbft kms M cfos P]g ) sf] bkmf adf]lhd dfHbft u0fgf ugkg] Jojyf 5 Ps
ODk]Ssf] cfo aif )amp))amp sf] dNo clea[l4 s ljj0f l6g l86]Ndf dNo clea[l4 =^)$
qm]l86df x]sf] 5 sbftfn] k]z u]sf] ljlQo ljj0fdf clGtd dfHbft afkt =))$ vnff
u]sf] 5 sbftfn] bfjL u]sf] dNo clea[l4 s qm]l86 sd cgf Gogtd klg Eofn Pl8g
afx]s =^ xg cfpF5 Eofn Pl8g afx]s ljlQo ljj0f l6g l86]Ndf =)
kms k]sf] b]lvG5 sbftfsf] dfHbft pk yk 5fgjLg ckgfO f]af6 s bfloTjdf k]sf] c
d]t olsg ugkb5
10 vlb kms M Ps 6laquo]l8ordfsf] cfo aif )amp))amp df k]z u]sf] l6g l86]n cgfsf] -$^^
s 56 ))amp_ hDdf cfoft =$^^^ x]sf] 5 eg] sbftfn] cfo ljj0fdf nfut
vr bfjL u]] cgf hDdf cfoft =$^^$^ x]sf] 5 cfoft ljj0fdf ODkf]6 Ph k Eof6
PsfpG6 egL $^^)^ nfO cfwf lnP lslGnn]zg u]sf] ljj0f k]z u]sf] 5 oL
a vlb dNo clej[l4 s ljj0fdf gb]vfO lsGfOn ljj0fdf b]vfO lsGfOn ljj0f dfq
le8fg u]sf] b]lvPsf]n] cfoft lsGfOn jftljs dfGg lsPg ty pQm kms vlb
=)) sf] DaGwdf lsGfOn xgkg] cGoyf cfos P]g ) sf] bkmf jdf]lhd j9L
bfjL nfut =)))) cdfGo uL f]xL P]gsf]] cgrL adf]lhd nfUg] s =amp)
tyf zNs Jofh d]t u0fgf uL cn ugkb5
sbftfn] dNo clej[l4 s ljj0f tkm yfgLo vlb egL =^ b]vfPsf] 5 t
nfut ljj0fdf yfgLo vlb =()) dfq b]vfPsf] 5 Tot sbftfn] k]z u]sf] dfls
yflgo vlb =$(amp( b]vfPsf] 5 oL sbftfn] d=c= s tkm ^ sf] vlb b]vfO
=)amp^ dNo clej[l4 s bfjL u]sf] t sbftfsf] yfgLo vlb hDdf =$(amp( dfq
b]vfPsf]n] sbftfn] dNo clej[l4 s tkm =ampamp(^amp)) j9L vlb b]vfO ))) j9L qm]l86
bfjL u]sf] b]lvG5 ty pQm j9L bfjL qm]l86 dNo clej[l4 s P]g ) sf] bkmf ) jdf]lhd
s lgwf0f uL f]xL P]gsf] bkmf ( jdf]lhd hljfgf d]t cn ugkb5
11 cjftljs bfloTj M cfos P]g ) sf] bkmf $) adf]lhd sg JolQmsf] sg bfloTjaf6 jfldTj
x6]df jf bfloTjsf] efaf6 x6]df jf dQm ePdf jf dfkg ePdf lghn] f] bfloTjsf] lgu u]sf]
dflgg] Joyf 5 kf6khfsf] Jofkf ug] Ps sbftfsf] cfo aif )amp)amp df Aojfodf rfn
kFhLsf] cefj bzfO k|f]kfO6 hfj]b c+fLn] cfo aif )^(amp) b]lv )amp gtfj0f Dd JolQmaf6
= nfv k|lt aif ) k|ltztsf bn] Aofh vr ltg] uL fk6L lnO pQm sd Jojfodf k|of]u
u]sf] b]vfO ltgkg] lxfadf b]vfPsf] 5 otf] fk6L ut aif =(^((^ x]sf]df of] aif
=$$amp x]sf] 5 sbftfn] a+saf6 lnPsf] shf =amp(amp sf] Aofh vr =(^)
bfjL u]sf] 5 JolQmut kdf fk6L lnPsf] sddf Aofh ltg] Demftf eP klg Jofh vr gn]v]sf]
C0fsf] cfbg k|bfg j+lsordf k|0ffnL af6 gePsf]sf] rfn DklQ wgfTds x]sf] cjyfdf +rfng
C0f lngkg] jfWotf gx]sf]n] pQm shf bfloTj jftljs xf] xf]Og olsg ugkb5
12 Gog dfHbft dNof+sg M cfos P]g ) sf] bkmf adf]lhd Jojfosf] Jofkf dfHbftsf]
clGtdd dNo Jofkf dfHbftsf] nfut dNo jf ahf dNodf hg 36L xG5 f]sf] cfwfdf ugkg]
Jojyf 5 cfoft lgoft DaGwL sff]af ug] Ps sbftfsf] cfo aif )amp)amp sf] ODkf]6 l86]Nn
cgf jtsf] Eofn eGf dxzn uL sn cfoft vr =^^)( b]lvG5 f]xL cgk
102
sbftfsf] clGtd dfHbft =$amp df vlb cfoft =$^(( df clGtd dfHbft
=ampamp( dfof]hg ubf =(((^ lalqmsf] nfutdf vr bfjL u]sf] 5 kf]lni6
lg6]8 km]la|s kf]lni6 ofkn kmfOasf] ODkf]6 l86]n b]lvPsf] nfut sbftfn] clGtd dfHbft
ljj0fdf k]z u]sf] nfut 36L b]vfO 6ssf] uL lalqmsf] nfutdf a[l4 u]sf] b]lvG5 pNn]lvt
kldf0f tyf bsf] cfwfdf jftljs nfut b eGbf 36Ldf dfHbft dNof+sg uL Gog dNof+sg
u]sf] =)^) nfO sbftfsf] cfodf dfj]z uL cfos P]g ) sf] cgrL adf]lhd
nfUg] s =$ f]sf] zNs tyf Aofh u0fgf uL cn ugkb5
13 Aofh cfDbfgL M Ps dfs]l6ordf nGsf] cfo aif )amp)amp df C0f =()($) x]sf]df
pQm C0fdf hDdf =^(^ Aofh eQmfgL ubf bkmf $ df vr bfjL u]sf] 5 csf] tkm
sbftfn] rfn DklQ tkm cgrL $ df nf]g 6 cb egL $())) b]vfPsf] 5 ut aif
))))) x]sf]df o aif oL Psftkm C0f lnO csf] tkm C0f lbg] t Aofh egL =$ampamp
dfq cfDbfgL b]vfPsf] 5 sbftfn] sDtLdf lbPsf] C0fsf] ( k|ltztsf] b =^) Aofh
cfDbfgL b]vfpgkg]df =$ampamp dfq Aofh cfDbfgL b]vfPsf]n] pQm 36L Aofh cfo =amp^
nfO yk cfo sfod uL cfos P]g ) sf] cgrL adf]lhd nfUg] s =(^( zNs
Aofh d]t cn xgkb5
14 hljfgf M Ps OG6g]zgnsf] cfo aif )amp))amp df cfos eGbf dNo clej[l4 sdf al9
=ampamp^ampamp vlb b]lvPsf] DaGwdf )amp) df3sf] vlb kmfugdf d]t bf]xf]f] k|ljli6 ePsf] egL
pNn]v u]sf] t sbftfn] pQm bf]xf]f] bfjLsf] 8]lj6 P8hd]G6 egL )amp h]7sf] ljj0fdf
)amp) ut] =ampamp dfof]hg u]sf] 5 oL sbftfn] dlxgf k5fl8 cfos P]g
) sf] bkmf adf]lhdsf] rgf lbPkl5 dfof]hg u]sf] f]nfO skLIf0fdf jLsf ulPsf]
5 sbftfn] aifleq dfof]hg ugkg]df f] guL l9nf] dfof]hg u]sf] b]lvPsf]n] pQm qm]l86
bfjL =ampamp nfO cdfGo uL dNo clej[l4 s P]g ) sf] bkmf ( adf]lhd hljfgf
lgwf0f ugkb5
141 sbftfn] rfn bfloTj tkm Jofkfls tyf cGo shf egL =amp^^(amp) rfn bfloTj b]vfPsf]df
ljleGg hgf JolQmaf6 =amp^^$ C0f lnPsf] egL b]vfPsf] 5 JolQmut fk6Lsf] gtf]t
Jofh bfloTj nfUg] gnfUg] DaGwL C0f Demftfsf] sfuhft +nUg ulPsf] 5g oL k|ofKt
sfuhft jLgf bfjL u]sf] pQm bfloTj jftljs b]lvPsf] 5g ty pQm C0f jftljs xf] xf]Og
5fgljg uL s bfloTjdf k]sf] c olsg ugkb5
15 yk bfjL M Ps ODk]Ssf] cfo aif )amp)amp sf]] dNo clea[l4 s ljj0f cgf lngkg] Eof6
=$^$$ x]sf] cfo ljj0fdf lngkg] Eof6 =( b]vfPsf] 5 oL kms k]sf]df
dfof]hg ubf DklQsf] vlbsf] dNo clej[l4 s = yk dNo clej[l4 s bfjL )amp
cf]hsf] ljj0fdf egL =^^^ b]vfPsf] 5 oL sbftfn] kl5Nnf] aifdf k|ljli6 u]sf]
qm]l86nfO ljlQo ljj0fdf cufl8sf] vr b]vfpFbf pQm qm]l86 bfjL bj aifdf xg hfg] klg b]lvG5
ty pQm cfo ljj0f tkmsf] yk bfjL dNo clej[l4 s =amp$ sf] kli6 ug] sfuhft k]z
xgkg] cGoyf cjftljs bfloTjnfO cfos P]g ) sf] bkmf $) adf]lhd dfgL f]xL P]gsf]
cgrL adf]lhd nfUg] s =() zNs Aofh d]t cn ugkb5
sbftfn] o aif )amp)amp df cfoft afkt =$ampamp$) vlb u]sf] b]lvG5 eg] yflgo
vlb x]sf] 5g Tot sbftfn] cf=j= )^(amp) df )amp cf=j=)amp))amp df =^amp(
dfq yfgLo vlb u]sf] 5 ljut aifsf] tYof+s x]bf hDdf $amp^)( dfq yfgLo vlb
b]lvPsf] t sbftfn] cf=j= )amp)amp df $$)( ljjlw fx egL b]vfPsf] 5 sbftfsf]
ljlQo ljj0f cWoog ubf pQm qm]l86 Ps sDkgL afkt =amp^^$($ csf] OG6k|fOh]h afkt
=^ampampamp pNn]v u]sf] pQm sbftfsf] n]h jb]zL sbftf eP yfoL n]vf gDa +nUg
gulPsf]n] slxn]sf] vlb afktsf] bfloTj gt[hgf ePsf] kli6 xg s]g cfo ljj0fsf] cgrL
df pQm qm]l86 k|ljli6 u]sf] 5g sbftfn] cjftljs bfloTjnfO lhDd]jfL f]sf] b]lvPsf]n]
pQm cjftljs bfloTj =$$)( nfO cfos P]g ) sf] bkmf $) adf]lhd lgu uL
cfodf dfj]z ug] f]xL P]gsf] cgrL adf]lhd nfUg] s =^))$( zNs Aofh d]t
cn ugkb5
16 DklQ 36L M Ps f]ng k|f=ln= sf] cfo aif )amp)amp sf] lkf]6]8 ldDofr cgf Ps xf]6]n=ln=n]
ltgkg] fx egL =$)(^( pNn]v u]sf] t sbftfn] cgrL df k|ljli6 gu]sf] sf0f
s klIf0fsf] qmddf s]xL uggkg] pNn]v ePsf] 5 pQm sbftfnfO +nUg guL sn cffdL
()($( b]vfOPsf] 5 oaf6 pQm sd ljlQo ljj0fdf +nUg gePsf] 5 ty afnftaf6
103
=$)(^( afasf] rfn DklQ 36]sf]n] cfos P]g ) sf] bkmf $) adf]lhd jtM lgu
uL f]xL P]gsf] cgrL adf]lhd k|ltztn] nfUg] s =amp$ f]df zNs Aofh d]t
u0fgf uL cn ugkb5
17 dNo clej[l4 s cn gePsf] M dNo clej=l4 s P]g ) sf] bkmf adf]lhd P]gsf] cgrL
df plNnlvt s 56 xg] jt tyf ]jfafx]ssf g]kfnleq cfklt+ ePsf jt jf ]jfdf dNo
clej=l4 s nfUg]] Jojyf 5 dNo clej=l4s btf xgkg] bfloTj ePsf JolQmn] btf ge sff]jf
u]df s clws[tn] bkmf ) adf]lhd s lgwf0f ug Sg] Jojyf bkmf ( df hljfgf d]t
ug] k|fjwfg P]gdf pNn]v 5 lwtf]kqsf] a|f]s ]jf k|bfg ug]+ sbftfn] k|fKt ug]+ a|f]s sldzgdf
dNo clej=l4 s 56 glbPsf]df tL JojfoLx dNo clej=l4 sdf btf+ ePsf 5gg otf]
sff]afdf dNo clej=l4 s nufpg] u]sf] klg b]lv_bg oy cfo jif )ampamp df u]sf] otf]
]jfsf] cfkltdf Ps sbftfxjf6 dNo clej[l4 s =$$amp( cn gu]sf]n] cn ugkb5
18 kFhLut nfes M cfos P]g ) sf] bkmf -b_$ df k|fs[lts JolQmn] =) nfv jf f]eGbf
a9L dNosf] 3 hUufsf] sff]af ubf Jojflos DklQ ePsf] cjyfdf Jojfosf] cfosf] cfos
P]g ) sf] bkmf amp adf]lhd cfo ljj0f Jojfo ~rfngaf6 ePsf] dgfkmf u0fgf uL f]xL
P]gsf] cgrL adf]lhd k|ltzt cfos nfUg] d]t Jojyf 5
Ps 6laquo]8 cfosdf btf eO 3hUufDaGwL Jojfo u]sf] b]lvG5 gLh 6laquo]8n] )amp)amp
)ampamp df hDdf = sf]8 nfvsf] hUuf laqmL u]sf] dfnkf]t sfofnosf] clen]vdf b]lvPsf]
5 f] laqmL sd Jojflos DklQsf] lgu ubf k|fKt ePsf] laqmL jf lgu sd xgfn] P]gsf]
bkmf (^ adf]lhd cfo ljj0f k]z ugkg]df ggkmfOn x]sf] 5 sbftfFu dfnkf]t sfofnon]
clu|d s d]t cn gu]sf] lghn]] cfo ljj0f d]t k]z guL s 5Ng] k|aGw u]sf] b]lvFbf
bkmf (^ jdf]lhd cfo ljj0f bflvn ug nufO s lgwf0f ugkg] cGoyf k|fs[lts JolQmsf] u
Jojflos sof]Uo DklQsf] lgudf xg] nfe x k|ltztn] nfUg] s =$ sf]8 nfvdf
zNs tyf Aofh d]t cn ugkb5
19 vr cdfGo M g]kfn n]vfdfg ^ adf]lhd Da4 kIf larsf] sff]af Ps cfksf] cfwfdf ugkg]
Jojyf 5 JojfoFu DalGwt kf6Lsf] lng lbgkg] lxfa sff]afsf] cfwfdf d]t
vnfpgkb5 Ps ljhg] sDKn]Ssf] cfo aif )amp)amp df clIft shf cGtut JojfoFu
DalGwt JolQmFu = sf]8 amp nfv shf lnO cfo aif leq g shf eQmfgL u]sf]df =amp)
Aofh vr eQmfgL u]sf] 5 Tot sbftfn] k]z u]sf] ljlQo ljj0fsf] cgrL $ sf] Aofh vr
ljj0fdf Ps a+ssf] shfdf Jofh =^^( Jojyf vr hgfPsf] 5 Aofh vr jftljs
eQmfgLsf] cfwfdf hgfpgkg]df k|f]lehg vr b]vfpg n]vfdfg cgsn x]sf] 5g ln]6]8 kf6LnfO
lt]sf] Jofh k|f]lehg afkt n]v]sf] Aofh vr =(amp( dfGo ug gldNg] xFbf pQm sd cfodf
dfj]z ubf nfUg] s =(()( f]sf] zNs tyf Aofh u0fgf uL cn ugkb5
20 36L ef8f cfo M sbftfsf] k|fKt xg] ]G6 cfosf] sd sbftfn] qm]l86 bfjL ug] cgrL ) sf]
s ldnfg bfjL u0fgf adf]lhdn] xg] sd sn cfodf dfj]z ugkg] Jojyf 5 fy clu|d
s66L ePsf] ]G6sf] gtf]tsf] s ssectLsf] u0fgf cgf sn cfo le8fg d]t xgkb5 Ps cfs]8
k|f=ln=sf] cfo aif )amp)amp df k]z u]sf] ljlQo ljj0f gfkmf gf]Sfg lxfadf ef8f cfo
=$^$$)) vnff u]sf] 5 sbftfsf] fhj lzifs sf] s66L lxfadf b]lvPsf]
=^ampamp sf] ) k|ltzt s bflvnfsf] u0fgfsf] cfwfdf =^ampamp) ef8f cfo b]lvgkg]df
=$^$$)) b]lvO cgrL ) sf] ljj0f cgf =$) 36L cfo b]lvPsf] 5 ctM 36L
cfo b]vfPsf] sd sbftfsf] cfodf dfj]z ubf cfos P]g ) sf] cgrL adf]lhd nfUg]
s =amp f]sf] zNs tyf Aofh u0fgf uL cn ugkb5
21 gf]SfgL dfof]hg M cfos P]g ) sf] bkmf adf]lhd Jojfosf] Jofkf dfHbftsf] clGtd
dNo Jofkf dfHbftsf] nfut dNo jf ahf dNodf hg 36L xG5 f]sf] cfwfdf ugkg] Jojyf
5 hUuf lsgj]rsf] sff]jf ug] Ps sbftfn] cfo jif )ampamp df 7rf]df tLg lsld hUuf
vlb u]sf]df klxnf] lsldsf] hUuf k|lt PsfO =)))) df z dfHbft dNofFsg u]sf] 5
eg] k|lt PsfO =amp)) vlb u]sf] 5 t sbftfn] k|lt PsfO =())amp df ljqmL u]sf]
5 oL nfut dNo eGbf k|lt PsfO =amp)) Gog dNofFsg uL ljqmL u]sf] b]lvPsf]n] pQm
ljqmL kldf0f ) PsfOsf] cfwfdf xg cfpg] =$)$)) yk ljqmL sfod uL cfos
P]g ) sf] bkmf amp jdf]lhd sof]Uo cfodf dfj]z ugkb5 pQm yk cfonfO pQm cf=j=sf]
104
gf]SfgL =^)^^$ df dfof]h uL jfFsL =amp$ gf]SfgL sfod b]lvPsf]n]
5fgljg uL yk cfo sfod ugkb5
22 lg0f+o sfof+Gjog Pj_ j]h km5of6 M cfly+s sfo+ljlw P]g) sf] bkmf [ df dxfn]vf
kLIfssf] jflif+s k|ltj]bgdf cf_NofOPsf a]hxsf] DaGwdf Jojyflksfndash_bsf] fj+hlgs n]vf
ldltdf lnlvt hjfkm lbg] ldltsf] a7sdf pklyt eO+ 5nkmndf efu lnO+ f] DaGwdf cfkmgf]
k|ltlqmof JoQm ug]+ a]h km5of+6 DaGwL sfd sfjfxL ug]+ ufpg] pQbfloTj tf]lsPsf] 5
o sfof+nosf] n]vfkLIf0f uL dxfn]vf kLIfsn] jflif+s k|ltj]bgdf cf_NofOPsf a]hsf] clen]v
fvL f] sf] sfof+Gjog cjyfsf] cgudg ugkb+5 sfofnosf] clen]v cgf km5of+6 xg af_sL
a]h (amp^^ampamp x]sf] 5 afFsL a]h km5of6 xgkb5
sbftf ]jf sfof+no sf]6]Zj
1 cfo ljj0f M cfos P]g ) sf] bkmf (^ df k|To]s JolQmn] cfo jif+ dfKt ePsf] tLg dlxgf
leq f] jif+sf] cfo ljj0f bflvnf ug+kg]+ Jojyf 5 cfos tkm+ btf+ ePsf sbftfxdWo]]
amp) sbftf n] dfq cfo ljj0f bflvnf u]sf] clen]vaf6 b]lvPsf] 5 sfggdf tf]lsPsf] dodf
cfo ljj0f bflvnf gug]+ sbftfxsf] vf]lh uL cfo ljj0f bflvnf ug+ nufpg kb+5 dNo
clej=l4 s P]g ) sf] bkmf df sbftfn] k|To]s dlxgf cfkmn] aemfpg kg]+ s sd jo_
lgwf+0f uL f] dlxgf dfKt ePsf] lbg leq s ljj0f aemfpg kg]+ Jojyf 5 o sfof+nodf
dNo clea=l4 sdf btf+ ePsf sbftfdWo] $ 8]lj6 ljj0f )^) qm]l86 ljj0f $ zGo
ljj0f k]z u]sf] 5 qm]l86 ljj0f aemfpg] s ljj0f gaemfpg] sbftf DaGwdf ahf
cgudg ul olsg ugkb+5
2 d c s aSoftf M dNo clea=l4 s P]g ) sf] bkmf ( df sbftfn] k|To]s s cjlwsf] s
f] cjlw dfKt ePsf] ldltn] kRrL lbgleq aemfpg kg]+ gaemfPdf af_sL x]sf] s sddf
jflif+s bz k|ltztsf bn] yk bt nfUg] Jojyf x]sf] 5 sfof+nodf btf+ x]sf sbftfxdWo]
)amp cfiff9 dfGt Dd sbftfxsf] dNo clej=l4 s jfkt - ^(ampamp bflvnf
ug+ af_sL x]sf]n] aSoftf sd bflvnf ug+kb+5
3 lzIff ]jf zNs M cfly+s P]g )amp sf] bkmf df lghL If]qaf6 ~rflnt b]zelsf pRr
dfWoflds lzIffeGbf dflysf] lzIff k|bfg ug]+ lzIf0f _yfx sf7df08f pkTosfleq tyf pkndash
dxfgukflnsf gukflnsf lhNnf bdsfd tyf cfGtls fhj ljefun] tf]s]sf] yfgdf
_rflnt lzIf0f _yfxn] cn ug]+ egf+ zNs dfls lzIf0f zNsdf k|ltztsf bn] lzIff
]jf zNs cn ug]+ Jojyf 5 yfoL n]vf gDa lnPsf lzIf0f _yfxn] lzIf0f ]jf zNs
gjemfPsf] jf sd jemfPsf] DaGwdf sfof+nojf6 ljBtLo dfWoddf clen]v fvL lgoldt kdf
cgudg ePsf] 5g
4 KoflsF d]6]lon M cGtMzNs lgodfjnL )( n] xNsf k]o kbfy+sf] hlt+ DaGwdf Jojyf u]sf]
5g cGtMzNs P]g adf]lhd sbftfn] hlt+ [ln ($^(-) df amp sf bn] xg] sd
114319200 f] df nfUg] Jofh hljfgf d]t cn ug+kb+5
5 C0f bfloTj M cfos P]g ) sf] bkmf $ adf]lhd Jojfoaf6 ePsf] cfo u0fgf ug]+ k|of]hgsf
nflu Jojfoaf6 cfocfh+g xg] sfo+sf nflu =hgf ePsf] C0f bfloTjsf] vr+ s66L lng kfpg]
Jojyf 5 ljljw jtsf] cfoft lgof+t yf]s Jofkf ug]+ Ps sbftfn] cfo jif+ )^(amp) df
^)) sof]Uo cfo b]vfO+ k]z u]sf] cfo ljj0f cgf of] jif+ (^ C0f x]sf]df
Jofh vr+ )$) bfjL u]s]f 5 pQm vr+sf] k|df0f hf_r ubf+ amp(^ sf] dfq k|df0f
kmfO+ndf _nUg 5 ljgf k|df0f al9 bfjL u]sf] ^ nfO+ cdfGo ul f] df cfos P]g
) sf] cgrL adf]ldh k|ltzt s ^$$^ f]df nfUg] zNs Jofh d]t cn
ug+kb+5
6 dfHbftsf] nfut u0fgf M cfos P]g ) sf] bkmf df Jofkf dfHbftsf] nfut u0fgf ubf+
k|ToIf fdfu|L nfut k|ToIf gtd nfut sff]afsf] lzf]ef nfutsf] of]u jfa xg] ul nfut
u0fgf ug+kg]+ Jojyf 5 Ps sbftfn] of] jif+ $) vlb u]sf]df clGtd dfHbft
(ampampamp x]sf] ljj0f k]z u]sf]df k|ToIf vr+ (^ vr+ ssectL lnPsf] 5 clGtd dfHbft
dNof_sg ubf+ vlbsf] cgkftdf k|ToIf nfut vr+ dfj]z gulbf dfHbft dNof_sg 36g uPsf]
5 sbftfn] k]z u]sf] ljj0f cgf clGtd dfHbftdf vlbsf] cgkft )-amp n] k|ToIf vr+
105
(^$amp) clGtd dfHbftsf] nfutdf dfj]z ul f] df cfos P]g adf]lhd nfUg] s
amp$)( zNs Jofh hljfgf d]t u0fgf ul cn ug+kb+5
7 fk6L M cfos P]g ) sf] bkmf $ adf]lhd Jojfoaf6 ePsf] cfo u0fgf ug]+ k|of]hgsf
nflu Jojfoaf6 cfocfh+g xg] sfo+sf nflu =hgf ePsf] C0f bfloTjsf] vr+ ssectL lng kfpg]
Jojyf 5 sbftfsf] cfo ljj0f cgf ut jif+ $ C0f x]sf]df of] jif+ (^
x]sf] 5 eg] Jofh vr+ )$) bfjL u]sf] 5 cfo ljj0f cgf of] jif+ fk6L lbPsf]
^amp$( b]lvPsf] 5 Psflt Jojfodf sdsf] cefj b]vfO+ C0f lnO+ Jofh vr+ s66L lng]
Jojfosf] sd Jojfo_u _DalGwt gePsf]nfO+ fk6L lbPsf] b]lvPsf]n] pQm fk6L sddf
cfift Jofh b amp-( n] xg cfpg] ^amp cfodf dfj]z ul f] df cfos P]g )
adf]lhdsf] s ^ f]df nfUg] Jofh zNs hljfgf d]t cn ug+kb+5
8 nfut vr+ M ljleGg k|sfsf] 7]Ssf k66f dnGb KnfO+ ug]+ Ps sbftfn] cfo aif+ )amp)amp
df $( sof]Uo cfo b]vfO+ k]z u]sf] cfo ljj0f pk sfof+non] ldlt )amp$( df
skLIf0f ul )( sof]Uo cfolgwf+0f u]sf]df sbftfsf] cfoljj0fdf cgf nfut
vr+ (^) bfjL u]sf] dNo clej=l4 s ljj0fdf $$$ bfjL u]s]f kms
k]sf] amp$ dfof]hg u]s]f 5g nfut vr+ al9 bfjL u]sf] amp$ nfO+ cdfGo
ul f] df cfos P]g ) adf]lhdsf] s f]df nfUg] zNs Jofh d]t u0fgf
ul cn ug+kb+5
9 fk6L M ljlaw lgdf+0f fdfu|Lsf] sff]af ug]+ o sbftfn] cfo jif+ )amp)amp sf] df cfoljj0fdf
cNksfnLg C0f amp()^$ 5 of] jif+ sbftfn] Jofh vr+ (( s66L lnPsf] 5 pQm
C0fdWo] ))))) ljleGg $ JolQm_u fk6L lnPsf] gub k|jfx ljj0fdf amp()^$ gub
k|jfx ePsf] 5g Psrf]6L jfnftdf b]vfPsf] pQm C0f Jojfodf g k|of]u ePsf] eGg] cfwf
x]sf] 5g a_sdfkm+t sff]af ePsf] gb]lvPsf] pQm C0fsf] Jofh vr+ cdfGo ul f] df cfos
P]g ) adf]lhd nfUg] s amp f]df nfUg] zNs Jofh d]t u0fgf ul cn ug+kg]+
b]lvPsf] 5
10 k_hL a=lcent M Ps sbftfn] k]z u]sf] cfo ljj0f cgf of] jif+ z]o k]ZsL egL )))))
Jojfodf k|of]u ePsf] 5 k_hL a=lcent ug+ fk6L lnPsf] sd DalGwt lgsfoaf6 k_lh a=lcent ePsf]
k|df0f _nUg 5g pQm sff]af a_s dfkm+t ePsf] d]t gb]lvPsf]n] pQm nufgLsf] gtf]t DaGwdf
yk 5fgljg ul sbfloTj olsg ug+kb+5
11 dfHbftsf] nfut u0fgf M cfos P]g ) sf] bkmf df Jofkf dfHbftsf] nfut u0fgf ubf+
k|ToIf fdfu|L nfut k|ToIf gtd nfut sff]afsf] lzf]ef nfutsf] of]u jfa xg] ul nfut
u0fgf ug+kg]+ Jojyf 5 Ps sbftfn] of] jif+ ^) vlb u]sf]df clGtd dfHbft
amp)$ x]sf] ljj0f k]z u]sf]df k|ToIf vr+ ^amp) vr+ s66L lnPsf] 5 fy dfHbft
klrfng cgkft ljZn]if0f ubf+ laqmLsf] tngfdf ^(-amp k|ltzt dfHbft x]sf] 5 sbftfn] clGtd
dfHbft dNof_sg ljj0f k]z gu]sf]n] vlbsf] cgkftdf k|ToIf nfut vr+ dfj]z eP gePsf]
olsg xg s]g sbftfn] k]z u]sf] ljj0f cgf clGtd dfHbftdf vlbsf] cgkft )-^ampamp n]
k|ToIf vr+ $^$$ clGtd dfHbftsf] nfutdf dfj]z ul f] df cfos P]g ) adf]lhd
nfUg] s ^ f]df nfUg] zNs Jofh d]t u0fgf ul cn ug+kb+5
12 nfut u0fgf M cfos P]g ) sf] bkmf df Jofkf dfHbftsf] nfut u0fgf ubf+ k|ToIf fdfu|L
nfut k|ToIf gtd nfut sff]afsf] lzf]ef nfutsf] of]u jfa xg] ul nfut u0fgf ug+kg]+
Jojyf 5 ljljw lgdf+0f fdfu|Lsf] sff]af ug]+ Ps sbftfn] cfo jif+ )amp)amp df
$amp$amp vlb u]sf]df clGtd dfHbft $)$ x]sf] ljj0f k]z u]sf]df k|ToIf vr+
^)(amp vr+ ssectL lnPsf] 5 sbftfn] clGtd dfHbft dNof_sg ljj0f k]z gu]sf]n] vlbsf]
cgkftdf k|ToIf nfut vr+ dfj]z eP gePsf] olsg xg s]sf] 5g sbftfn] k]z u]sf] ljj0f
cgf clGtd dfHbftdf vlbsf] cgkft )-^$ n] k|ToIf vr+ ^((^ clGtd dfHbftsf]
nfutdf dfj]z ul f] df cfos P]g ) adf]lhdsf] s ^((( f]df nfUg] zNs
Jofh d]t u0fgf ul cn ug+kg]+ b]lvPsf] 5
13 hf]lvd Joxf]g]+ sf]if M cfos P]g ) sf] bkmf ([ v df xsfL _yfn] hf]vLd Joxf]g]+ sf]ifdf
fv]sf] cn xg af_sL C0f sdsf] k|ltzt Ddsf] sdnfO+ vr+sf] kdf s66L ug+ kfpg]
106
Jojyf 5 ljlQo ]jfx k|bfg ug]+ Ps xsfL _yfn] of] jif+ )(()($ hf]vLd Joxf]g]+
sf]ifsf] Jojyfsf] nflu vr+ n]v]sf] vr+ s66L bfjL u]sf] 5 cn xg af_sL vfa C0fsf]]
ljj0f k]z u]sf] 5g sf]ifdf fv]sf] af_sL C0f sd sf] ljj0f _nUg k|df0f k]z ug+kb+_5
14 k_hL a=lcent M sbftfsf] jfnft cgf ut jif+ )^)) k_hL x]sf]df of] jif+ k_hL yk ul
)) kofPsf] 5 yk ePsf] k_hL ()) DaGwdf DalGwt lgsfoaf6 z]o
_rgf kljt+g fy pQm sdsf] a_lIacuteF sff]af tyf pQm sd s rQmf ePsf] gtf]taf6 k|fKt
ePsf] k|df0f DaGwdf yk 5fgljg ul s bfloTj olsg ug+kb+5
15 j9L bfloTj M cfos P]g) sf] bkmf $) df sg JolQmsf] sg DktLaf6 jfldTj x6]df lghn]
f] DktLsf] lgu+ u]sf] dflgg] Jojyf 5 lgdf+0f fdfu|Lsf] sff]af ug]+ sbftfn] k]z cfo
jif+ )amp)amp df k]z u]s]f dNo clej=l4 s ljj0fdf $amp$ 8]lj6 x]sf]df sbftfsf]
cfo ljj0fdf dNo clej=l4 s kfpgkg]+ egL $$ b]vfPsf] 5 oL ltg+kg]+ sd bfloTj
j9fPsf] cfoljj0fdf kfpgkg]+ bfjL u]sf] hDdf ^ampamp^ nfO+ lgu+ ePsf] dfgL f] df
cfos P]g ) adf]lhdsf] s -^( f]df nfUg] zNs Jofh d]t u0fgf ul cn
ug+kb+5
16 fkl6 M cfos P]g ) sf] bkmf amp cgf eQmfgL ulPsf sdsf] k|dfl0fs0f ul cfodf
dfj]z ug+kg]+ Jojyf 5 Ps sbftfn] k]z u]s]f cfo ljj0f cgf of] jif+ Ps JolQmnfO+
(ampamp fk6L lbPsf] 5 oL fk6L lbPsf] sddf k|ltztn] xg] Jofh $($)( nfO+
cfodf dfj]z ul f] df cfos P]g) adf]lhd nfUg] s -amp) f]df nfUg] zNs
tyf Jofh d]t u0fgf ul cn ug+kb+5
17 a9L bfloTj M xsfLsf] sff]af ug]+ Ps sbftfn] cfo jif+ )ampamp cklkSj ltg+ af_sL Jofh
egL amp$)^ bfloTj df b]vfPsf] 5 pQm Jofh stf] k|s=ltsf] xf] snfO+ ltg+kg]+ xf]
ljj0fdf vn]sf] b]lvPg ty+ bfloTj a9fPsf] pQm sdnfO+ bkmf $) adf]lhd lgu+ dfgL f] df
cfos P]g) adf]lhd nfUg] s -amp$^() f]df nfUg] zNs tyf Jofh d]t u0fgf ul
cn ug+kg]+ b]lvPsf] 5 cfos P]g ) sf] bkmf ([ v df xsfL _yfn] hf]vLd Joxf]g]+
sf]ifdf fv]sf] cn xg af_sL C0f sdsf] k|ltzt Ddsf] sdnfO+ vr+sf] kdf s66L ug+
kfpg] Jojyf 5 sbftfn] of] jif+ $)) hf]vLd Joxf]g]+ sf]ifsf] Jojyfsf] nflu vr+ n]v]sf]]
5 cn xg af_sL vfa C0fsf]] ljj0f k]z u]sf] 5g sf]ifdf fv]sf] af_sL C0f sdsf] ljj0f
_nUg k|df0f k]z ug+kg]+ b]lvPsf] 5
18 bfloTj 36fPsf] M cfos P]g) sf] bkmf $) df sg JolQmsf] sg DktLaf6 jfldTj x6]df
lghn] f] DktLsf] lgu+ u]sf] dflgg] Jojyf 5 kfdz+ ]jf k|bfg ug]+ o sbftfn] cfo jif+
)amp)amp d-c-s ljj0fdf ) 8]lj6 b]lvPsf] 5 sbftfsf] cfo ljj0fdf pQm bfloTj
gb]lvPsf]n] bfloTj 36fPsf] pQm sd lgu+ ul f]df cfos P]g) adf]lhd nfUg] s -
$amp)) zNs tyf Jofh d]t u0fgf ul cn ug+kb+5 cfos P]g ) sf] bkmf [
cgf ef8f eQmfgLdf ) k|ltztsf bn] s s66L ug+kg]+ Jojyf 5 f]xL sbftfn] of] jif+
uf8L ef8f jfkt amp^ eQmfgL u]sf] b]lvPsf]df k|ltztsf bn] dfq s66L
u]sf] b]lvPsf]df yk -) DalGwtaf6 cn ul bflvnf ug+kb+5
19 dNo clej=l4 s qm]l86 M cfos P]g) sf] bkmf $) df sg JolQmsf] sg DktLaf6 jfldTj
x6]df lghn] f] DktLsf] lgu+ u]sf] dflgg] Jojyf 5 sbftfsf] d-c-s ljj0fdf amp$^(^
qm]l86 b]lvPsf] 5 lgdf+0f fdfu|Lsf] sff]af ug]+ o sbftfn] cfo jif+ )amp)amp df cfo
ljj0fdf (( nfO+ eQmfgL kfpgkg]+ egL b]vfPsf] 5 kms k]sf] ( nfO+ lgu+
ul f] df cfos P]g) adf]lhd nfUg] s -)amp zNs Jofh d]t u0fgf ul cn
ug+kb+5 sbftfsf] jfnft cgf ut jif+ amp)))) k_hL x]sf]df of] jif+ k_hL yk ul
))))) kofPsf] 5 yk ePsf] k_hL ))))) DaGwdf DalGwt lgsfoaf6 z]o
_rgf kljt+g fy pQm sdsf] a_lIacuteF sff]af tyf pQm sd s rQmf ePsf] gtf]taf6 k|fKt
ePsf] k|df0f DaGwdf yk 5fgljg ul s bfloTj olsg ug+kb+5
20 _rgf kljt+g M d]zLgL DalGwt fdfgsf] sff]af ug]+ Ps sbftfn] cfo jif+ )amp)amp df
ut jif+ z]o clu|d k]ZsL egL ))))) b]lvPsf]df of] jif+ k_hL yk ePsf] 5g DalGwt
107
lgsfoaf6 k_hLut _rgf kljt+g fy pQm sdsf] a_lIacuteF sff]af tyf pQm sd s rQmf
ePsf] gtf]taf6 k|fKt ePsf] k|df0f DaGwdf yk 5fgljg ul sbfloTj olsg ug+kb+5
21 vr+ ssectL M cfos P]g ) sf] bkmf cgf sg cfo jif+df Jojfo jf nufgLaf6 ePsf]
cfo u0fgf ubf+ f] cfo jif+df ePsf cfocfh+g xg] sfo+df ePsf vr+ ssectL ug+ kfpg] Jojyf 5
xsfLsf] sff]af ug]+ Ps sbftfn] cfo jif+ )ampamp df sfo+s|d tyf ef cGt+ut fwf0f
ef vr+ $amp) jflif+s sfo+s|d vr+ ) vr+ ssectL u]sf] 5 bj lzif+s Ps k|s=ltsf]
sfo+qmd ePsf] x_bf jflif+s sfo+s|d vr+ ) nfO+ cdfGo ul f] df cfos P]g)
adf]lhd nfUg] s -))) f]df nfUg] zNs Jofh d]t u0fgf ul cn ug+kb+5
cfos P]g ) sf] bkmf ( [u df hf]vLd Joxf]g]+ sf]if sfod x]sf] cjyfdf gp7g]
cffdL egL dgfkmfaf6 vr+ n]vLPdf ldGxf xg] 5g f] sf]ifdf x]sf] sd k_hLs=t ulPdf jf
dgfkmf jf nfef_z af_8kmf_8 ulPdf hgjif+ af_8kmf_8 ulPsf] 5 f]xL jif+ cfodf dfj]z ulg]
Jojyf 5 f]xL sbftfsf] sf]if ljj0f adf]lhd 3f6f klt+ sf]ifdf x]sf] sd $)^^ nfO+
3f6f klt+ sf]ifdf fvL k_hLs=t u]sf]df pQm sdnfO+ lgu+ dfgL f] df cfos P]g) adf]lhd
nfUg] s -)amp f]df nfUg] zNs Jofh d]t u0fgf ul cn ug+kb+5
22 fk6L M zlIfs ]jfx k|bfg ug]+ Ps sbftfn] cfo jif+ )amp)amp df cfos P]g ) sf] bkmf
amp cgf eQmfgL ulPsf sdsf] k|dfl0fs0f ul cfodf dfj]z ug+kg]+ Jojyf 5 sbftfn]
of] jif+ fk6L lbPsf] ampampampamp df cfift Jofhb ) k|ltztn] xg] ampampamp Jofh cfDbfgL
ul f] df cfos P]g ) adf]lhd nfUg] s -$( cn ug+kb+5
23 bfloTj 36fPsf] M cfos P]g) sf] bkmf $) df sg JolQmsf] sg DktLaf6 jfldTj x6]df
lghn] f] DktLsf] lgu+ u]sf] dflgg] Jojyf 5 ljljw lgdf+0f fdfu|Lsf] sff]af ug]+ o
sbftfn] cfo jif+ )amp)amp df d-c-s ljj0fdf ()^$ 8]lj6 b]lvPsf] 5 sbftfsf] cfo
ljj0fdf pQm sd ltg+kg]+ gb]vfPsf]n] bfloTj 36fPsf] ()^$ nfO+ lgu+ ul f] df cfos
P]g) adf]lhd nfUg] s ^^ f]df nfUg] zNs Jofh d]t u0fgf ul cn
ug+kg]+ b]lvPsf] 5
sbftfsf] cfoljj0f cgf )ampamp) nfut vr+ bfjL u]sf]df d-c-s ljj0fdf
ampamp bfjL u]sf] 5 dfof]hg ljj0fdf sd )(amp jfL fwgsf] kf6+khf+ vlb
egL bfjL u]sf]df gub k|jfx ljj0fdf pQm vr+ ePsf] gb]lvPsf]n] al9 nfut bfjL u]sf] pQm
vr+ cdfGo ul f] df cfos P]g) adf]lhd nfUg] s $^ f]df nfUg] zNs
Jofh d]t u0fgf ul cn ug+kb+5
24 a9L nfut vr+ M Ps sbftfn] cfo jif+ )ampamp df k]z u]sf] d-c-s ljj0f cgf
()^$$ vlb b]lvPsf]df g_- cgrLcgf amp^() vlb u]sf] b]lvG5 oL
al9 nfut vr+ bfjL u]sf] amp( nfO+ cdfGo ul f] df cfos P]g ) adf]lhd nfUg]
s $$ f]df nfUg] zNs tyf Jofh d]t u0fgf ul cn ug+kb+5
$- sbftfsf] cfo ljj0f cgf ut jif+sf] laqmL ($(^ x]sf]df of] jif+ laqmL a9]
$^() x]sf] b]lvG5 sbftfn] ut jif+ )) sldzg cfDbfgL u]s]f b]vfPsf]df of]
jif+ sldzg k|fKt ePsf] b]lvPg oL laqmL a9]sf] cfjyfdf sldzg cfDbfgL yk xgkg]+df cfDbfgL
g gu]sf] b]lvPsf]n] o DaGwdf yk 5fgljg ul sbfloTj olsg ug+kb+5
$- sbftfsf] of] jif+sf] ly DktLsf] x|f cfwf $)( x]sf]df sbftfn] f] sf] amp k|ltztn]
xg] amp( dfq dd+t Def vr+ bfjL ug+ kfpg]df ($) bfjL u]sf] b]lvPsf]n] al9
bfjL u]sf] ^(^) vr+ cdfGo uL cfos P]g) adf]lhd nfUg] s ($)
f]df nfUg] zNs tyf Jofh d]t u0fgf ul cn ug+_kb+5
25 bfloTj 36fPsf]M cfos P]g) sf] bkmf $) df sg JolQmsf] sg DktLaf6 jfldTj x6]df
lghn] f] DktLsf] lgu+ u]sf] dflgg] Jojyf 5 Knfo+ tyf kmfO+ DalGw sfo+ ug]+ Ps
sbftfsf] d-c-s ljj0fdf $($ 8]lj6 b]lvPsf] 5 cfo jif+ )ampamp cfo ljj0fdf pQm
sdnfO+ bfloTj gb]vfPsf]n] bfloTj 36fPsf] b]lvPsf] $($ nfO+ lgu+ ul f] df cfos
P]g) adf]lhd nfUg] s -amp f]df nfUg] zNs tyf Jofh d]t u0fgf ul cn
ug+kb+5
108
cfos P]g ) sf] bkmf amp cgf eQmfgL ulPsf sdsf] k|dfl0fs0f ul cfodf
dfj]z ug+kg]+ Jojyf 5 sbftfn] k]z u]s]f cfo ljj0f cgf cf-a-)ampamp df
)))))) _rfns fk6L lbPsf] 5 oL fk6L lbPsf] sddf k|ltztn] xg] Jofh
))))) nfO cfodf dfj]z ul f] df cfos P]g) adf]lhd nfUg] s )))))
f]df nfUg] zNs tyf Jofh d]t u0fgf ul cn ug+kb+5
26 bfloTj a9fPsf] M cfos P]g) sf] bkmf $) df sg JolQmsf] sg DktLaf6 jfldTj x6]df
lghn] f] DktLsf] lgu+ u]sf] dflgg] Jojyf 5 Ps sbftfsf] cfo ljj0fdf sff]af gePsf
$ hgf JolQmxnfO+ ltg=+kg]+ egL $^^ b]vfPsf] 5 oL bfloTj a9fPsf] pQm sdnfO+
lgu+ dfgL f] df cfos P]g) adf]lhd nfUg] s ^$) f]df nfUg] zNs tyf
Jofh d]t u0fgf ul cn ug+kb+5
27 lgoGq0fdf kljt+g M cfos P]g ) sf] bkmf amp df sg lgsfo ljut jif+ cl3 Ddsf]
jfldTjdf ) k|ltzt jf f] eGbf j9L kljt+g ePdf f] lgsfon] cfkmgf] jfldTjsf] DklQ jf
cfkmn] jxg u]sf] bfloTj lgu+ u]sf] dflgg]5 f]xL bkmfsf] pkbkmf df oL jfldTj kljt+g
cl3 kl5sf] efux 566f 56 cfo jif+sf] kdf d]t dflgg] Jojyf 5 7]Ssf k66fsf] sff]jf
ug]+ Ps sbftfn] cfly+s jif+ )ampamp df k]z u]sf] cfo ljj0fjf6 Ps k|flnsf] gfddf _rflnt
ePsf]df of] jif+ Ps sG6laquoSg k|f-ln- nfO+ laqmL u]s]f 5 fy rQmf k_lh ut jif+ )))))))
ePsf]df of] jif+ ))))))) ku]sf] b]lvG5 pQm z]o _rgf kljt+g kZrft ut jif+sf]
gf]Sfg $amp^)amp lhDd]jfL ]sf] uL of] jif+sf] yk ) d]t hDdf )$)^^
x]sf] ljj0f k]z u]s]f 5 f]sf] s bfloTj DaGwdf 5fgljg ul o cjlwdf sbftfsf] cf-
a- )amp)amp sf] lhDd]jfL ]sf] gf]Sfg $amp^)amp nfO+ cdfGo ul f] df cfos P]g
) adf]lhd nfUg] s ^())( f]df nfUg] zNs Jofh hljfgf d]t 5fgjLg uL
cn ugkb5
sbftfsf] cfo ljj0f cgf ut jif+sf] lgdf+0fflwg _rgf b]lvbg of] jif+ sbftfn] z
dfHbft egL ((amp ePsf] ljj0f k]z u]sf] 5 o DaGwdf yk 5fgljg ul s
bfloTj olsg ug+kb+5
28 lg0f+o sfof+Gjog Pj_ j]h km5of6 M cfly+s sfo+ljlw P]g) sf] bkmf [ df dxfn]vf
kLIfssf] jflif+s k|ltj]bgdf cf_NofOPsf a]hxsf] DaGwdf Jojyflksfndash_bsf] fj+hlgs n]vf
ldltdf lnlvt hjfkm lbg] ldltsf] a7sdf pklyt eO+ 5nkmndf efu lnO+ f] DaGwdf cfkmgf]
k|lts=of JoQm ug]+ a]h km5of+6 DaGwL sfd sfjfxL ug]+ ufpg] pQbfloTj tf]lsPsf] 5 o
sfof+nosf] n]vfkLIf0f uL dxfn]vf kLIfsn] jflif+s k|ltj]bgdf cf_NofOPsf a]hsf] clen]v fvL
f] sf] sfof+Gjog cjyfsf] cgudg ugkb+5 sfof+noaf6 k|fKt clen]v cgf cfly+s jif+
)ampamp Dd - $ sf]8 nfv xhf a]h km5of+6 xg af_sL x]sf] 5
29 gkfpg] sM dNo clej=l4 s P]g ) sf] bkmf ([s tyf d-c-s lgb]+lzsf )^( sf] )-
adf]lhd gkfpg] s s66L DaGwL Jojyf 5 3 hUufsf] sff]jf ug]+ sbftfsf] cfo jif+
)ampamp sf] gkfpg] jt tyf ]jfsf] s ssectL bfjL u]sf] b]lvg cfPsf]n] sfof+nosf] ldlt
)amp)( sf] lg0f+ofgf sbftfn] ampamp 8]lj6 dfof]hg u]sf] sdsf] )
k|ltztsf bn] xg] ^$amp hljfgf cn ug+kb+5
sbftf ]jf sfof+no 6_ufn
1 cfo ljj0f M cfos P]g ) sf] bkmf (^ df k|To]s JolQmn] cfo jif+ dfKt ePsf] tLg dlxgf
leq f] jif+sf] cfo ljj0f bflvnf ug+kg]+ Jojyf 5 of] jif+ cfo ljj0f bflvnf ug+kg]+ ))^
sbftfdWo] $$ sbftfn] dfq cfo ljj0f bflvnf u]sf 5g ljj0f bflvnf gug]+
sbftfnfO+ cfo ljj0f bflvnf ug+ nufPsf] 5g dNo clea=l4 sdf btf+ ePsf amp sbftfdWo]
$^ 8]lj6 ljj0f amp^ qm]l86 ljj0f ^^ zGo ljj0f k]z u]sf] ($^ ljj0f k]z gu]sf]
^ sbftfn] yug u]sf] ^ sbftfsf] ljj0f gvn]sf] cjyf 5 cfly+s jif+ )ampamp sf]
cGTodf $^^ 8]lj6 s ljj0f k]z uL - ^(amp)Y 8]lj6 sd b]vfPsf]df f] a 8]lj6
sd bflvnf u] gu]sf] DaGwdf lgoldt cgudg ug+kb+5
2 s km5of6 M s km5ofo6 cfof]usf] lg0fofgf ljut b]lv cfos dNo clej[l4 s aSoftf
x]sf sbftfsf] lgwf0f ePsf] cfos dNo clej[l4 ssf] aSoftf sddf cfof]un] b]xfodf
109
pNn]v eP cgf s aSoftf km5of6sf] Demftf u]sf] f] cfwfdf sfofnon] amp sbftfsf]
=($$$$ndash aSoftf nut sd x6fPsf] 5 cfostkm+ Demftfjf6 km5of+6 ePsf] sd
dWo] - sf]8 eGbf dfly aSoftf ePsf Ps sbftfsf] s sd -)ampamp)()Y zNs
Jofh hljfgf -^(amp- d]t -^)()$amp - nut x]sf]df - $amp)))))-
df Demftf eO+ aSoftf nut stf ePsf]df lgwf+lt aSoftfeGbf Gog sddf fjf_ d]t gp7g]
uL Demftf eO+ nut stf u]sf] 5
3 d-c-s qm]l86 M sfof+nodf btf+ x]sf sbftfxn] ^^( qm]l86 s ljj0f k]z u]sf]df tL
sbftfnfO+ - $)ampamp(Y g]kfn sfn] dNo clea=l4 s lkmtf+ lbg kg]+ _efljt bfloTj
b]lvPsf]df f] sdnfO+ cfly+s ljj0fdf bfloTjdf b]vfOPsf] 5g dNo clea=l4 sdf sd qm]l86
b]vfO+ ljj0f k]z ug]+ otf sbftfxsf] qm]l86 cjyf olsg uL d-c-s 8]lj6df Nofpg
k|efjsfL kxn ugkb+5
4 jSoftf M sfof+nojf6 k|fKt ljj0f cgf cfiff9 dfGtDd sfof+nodf btf+ x]sf sbftfxdWo]
ampamp sbftfsf] dNo clea=l4 s - )amp(ampY cfos klgtlds s axfn s las|Ls
7]Ssf s d]t -(amp))Y s sd cn ug+ af_sL x]sf] 5 aSoftf x]sf] dWo] Ps
llen OlGhlgolF u|ksf] cfos - ^$^))Y d-c-s - (ampamp$^(Y d]t -
^$Y p7fpg af_sL b]lvPsf] 5 sfof+non] s kLIf0f uL s lgwf+0f u]tf klg
lgwf+0f ePsf] 7nf] sd p7fpg gsL aSoftf x]sf] 5
5 dNo clej=l4 s sf]if M dNo clej=l4 s lgodfjnL ) sf] lgod cgf e_f ljGbdf
_slnt Dk0f+ s sd dNo clej=l4 sf]if vftfdf blgs kdf hDdf ug+kg]+]+ oL sf]ifdf hDdf
xg cfPsf] sdaf6 cfGtls fhj ljefun] cfb]z lbPsf] sd lkmtf+ lbO+ jf_sL xg] sd blgs
kdf tf]lsPsf] fhj vftfdf hDdf ug+kg]+ Jojyf 5 dNo clea=l4 s lkmtf+ ug+sf] nflu o
jif+ ^ sbftfnfO+ - 4880605570 dfu eO+ cfPsf]df o jif+ - 4489418698 lkmtf+ ePsf]
5 s lkmtf+ lbgsf] nflu cGo vr+ zLif+sdf ah]6sf] Jojyf uL f]xL vr+ zLif+saf6 lgsfzf
vr+ ug+ kg]+df ah]6df dfj]z guL otf] vr+ u]sf] 5
6 k|ltj]bg M xsfL _3_yf btf+ _rfng n]vfkLIf0f cgudg tyf lgodg DalGw dfkb08
)^ adf]lhd - Ps sf]8eGbf al9 art klrfng ug]+ _yf jf _3 jf a_ssf] n]vfkLIf0f ubf+
clgjfo+ kdf dfkb08df tf]lsPsf] 9f_rfdf nFkmd+ n]vfkLIf0f k|ltj]bg k]z ug+ kg]+ Jojyf ePsf]df
xsfL _yfsf] k|ltj]bg fy pQm k|ltj]bg dfj]z u]sf] 5g
7 skLIf0f M cfos P]g ) sf] bkmf (-amp_ (^-_ ))-_ ) Pj+ dNo clea[l4 s P]g
) sf] bkmf tyf cGtMzNs P]g ) sf] bkmf )3 cfGtls ljefun] _zf]lwt s lgwf+0f
ug+ Sg] Jojyf 5 of] aif+ )amp sbftfsf] k0f+ skLIf0f ug+kg]+df ) sbftfsf] dfq s
kLIf0f eO+ af_sL (amp sbftf cfufdL aif+sf nfuL lhDd]jfL f]sf]] 5 oaf6 Hofb sd sbftfsf
kmfOn s kLIf0f ug+ 5gf6 ug]+ 5gf6 ePsf dWo] klg sd sbftfsf] dfq s kLIf0f xg]
u]sf] 5 cfo ljj0f k]z u]sf sbftfx dWo] hf]lvdsf] cfwfdf clwstd sbftfsf] s
kLIf0f ug]+ gLlt cjnDag ug+ cfjZos wf ug+kb+5
8 C0f k_hLsf] cgkft cfly+s sff]jf M sbftfsf] jfnftdf xg] k_hLsf] |f]t dWo] z]o C0f
dVo x]sf xG5g C0f z]o k_hLsf] cgkft kLIf0f ubf+ clws=t k_hLsf] tngfdf Gog dfqfdf
rQmf k_hL h6fO+ Jojfodf |f]tsf] cefj b]vfO+ j_sjf6 C0f lnP Jofh vr+ s6=L ug]+ u]sf]
b]lvof] s bfloTjdf k|ToIf c ug]+ C0f k_hL z]o k_hLsf] cgkft cGt+fli6 laquoo cEof x]bf+
M Dd x]sf] b]lvP tfklg o sfof+nosf If]qflwsfsf sbftfsf] cjyf ampM Dd b]lvPsf]n]
k_hL Gog _sng u] C0f lnO+ Jofh vr+ n]Vbf cfos fhjdf k]sf] k|efj o DjGwdf sfggL
Jojyf gePsf]n] C0f k_hLsf] cgkft lgwf+0f ug+ sl7gfO+ k]sf] cjyfnfO+ b=li6ut ub cGt+fli6 laquoo
dfGotf cgk C0f k_hL cgkft DjGwdf sfggL Jojyf ug+kb+5
9 lzIff ]jf zNs M cfly+s P]g )amp sf] bkmf df lghL If]qaf6 ~rflnt b]zelsf pRr
dfWoflds lzIffeGbf dflysf] lzIff k|bfg ug]+ lzIf0f _yfxn] dfls lzIf0f zNsdf k|ltztsf
bn] lzIff ]jf zNs cn ug]+ Jojyf 5 o jif+ lzIff ]jf zNs jfkt -amp^ xhf cn
ug]+ nIo ePsf]df - ^^( xhf cyf+t nIosf] tngfdf k|ltzt cnL ePsf] b]vfPsf] 5
110
lzIf0f _yfxn] lzIf0f ]jf zNs gjemfPsf] jf sd jemfPsf] DaGwdf sfof+nojf6 ljBtLo
dfWoddf clen]v fvL lgoldt kdf k|efjsL cgudg ePsf] 5g
10 fdflhs Iff s M cfly+s P]g )amp sf] bkmf df cfos P]g ) sf] cgrLndash Ps
k|ltztsf bn] s fdflhs Iff s nfUg] cn ulPsf] sd 5sect fhj vftfdf hDdf ulg]
Jojyf x]sf] 5 o jif =$^) fdflhs Iff s cn eO g]kfn sfsf] fhj
vftfdf bflvnf ePsf] 5 fdflhs Iff sf]if lgodfjnL )^amp cgf fdflhs Iff sf]ifn]
of]ubfgstfxnfO klrokq hfL ug] Jojyf x]sf]df sbftfn] w] sdrfL jf sfdbf b]vfO
pgLxnfO otf] s nfUg] sdsf] LdfDd tna eQmfgL ePsf] b]vfpg] u]sf]df bflvnf ubf
sf]ifaf6 hfL ePsf] klrokq gDa clgjfo kdf pNn]v ug nufpg] jf sfdbf tyf sdrfLnfO
ljefun] JolQmut yfoL n]vf gDa lng clgjfo ugkb5
11 ljlQo sff]jf M d-c-s P]g ) sf] cgrL sf] dx sf] [cf df ljQLo ]jfnfO+ s
56 xg] ]jfdf fv]sf] b]lvG5 d-c-sn] o DaGwdf yk kleflift u]sf] 5g a_s tyf ljQLo
_yf DaGwL P]g )^ n] ljQLo ]jfsf] klefiff guL ljQLo sff]jf DaGwL Jojyf u]sf]
5 cGtfli6laquoo kdf ljlQo +yfsf] klefiffn] ljQLo sff]afleq Ps yfgaf6 csf]+ yfgdf
sdsf] yfgfGt0f tyf nufgL DaGwL sff]afnfO+ d]6]af6 sbftfs]f sff]jf ljQLo ]jf_u
DalGwt 5 sbftfn] cfo ljj0f k] ubf+ k|ltztsf bn] s u0fgf u]af6 _yfnfO+ ljQLo
sff]jf ug]+ _yfdf u0fgf u]sf] 5g cfos P]g ) sf] cgrL jdf]lhd ) k|ltztsf
bn] s nufpg kg]df k|ltzt dfq u0fgf u]sf]n] ljlQo sff]jf ug] Ps SofkL6n dfs]6sf]
cfo aif )amp)amp )ampamp df 56 xg uPsf] k|ltztn] xg] s =)amp^$amp- f]df nfUg]
zNs tyf Jofhsf] 5fgjLg uL gku s bfloTj cn ugkb5
12 _rgf lgdf+0fdf dNo clej=l4 s M dNo clej=l4 s P]g ) sf] bkmf [ df Jojflos
k|of]hgsf] nflu lgdf+0f ulg] - ) nfv eGbf j9Lsf] _rgf btf+ gePsf] JolQmjf6 ufPsf] 5
eg] klg btf+ ePsf] JolQmjf6 u] x dfgL otf] _rgfsf] jfldTj x]sf] JolQmjf6 s lgwf+0f
uL cn ulg] Jojyf 5 Ps sbftfn] cfo jif+ )ampamp sf]] ljlQo ljj0fdf ut jif+sf]
lgdf+0fflwg _rgf -200151992- afj g o cfo jif+sf] _rgf lgdf+0fflwg x]sf] b]lvPsf]
5 lghn] d-c-sdf btf+ ePsf] lgdf+0f JojfoL Knfo+_u vlb u]sf] gb]lvPsf]n] yk 5fgljg
uL d-c-s P]g ) cgfsf] k|ltztn] xg] d-c-s -^)(ampampY cn ug+_kb+5
13 DkQL gf]SfgL M cfos P]g ) sf] bkmf ( df x|fof]Uo DkLsf] x|f vr stL ug+ kfOg]
Jojyf 5 Tot P]gsf] bkmf -_ df k+lhut k|s[tLsf] vr sd stL ug+ gkfpg] Jojyf 5 Ps
8fOUgf]li6 k|f-ln-n] cfojif+ )ampamp df dx s df x]sf] ejg - (amp)$)^Y gf]SfgL ePsf]
egL f]xL afj sd sof]Uo cfojf6 Mxf stL vr+ bfjL u]sf] 5 ejg x6fp_bf k|fKt xg]
cfDbfgL cfo ljj0fdf dfj]z gu]sf] ejg x6fp_bf k|fljlws dNof_sg u]sf] k|df0f d]t k]z
u]sf]] 5g sbftfn] ejgsf] ljdf bfjL d]t u]sf] gb]lv_bf o DaGwdf yk 5fgljg uL Mxf
stL vr+ bfjL u]sf] - (amp)$)^Y 5fgljg uL sbftfsf] cfo ljj0fdf b]vfPsf] gf]SfgL
dfof]hg ug+kb+5
14 gf]SfgL dfof]hg M cfos P]g ) sf] bkmf )=-v_ df laut aifsf] ssectL xg gkfPsf] gf]SfgL
ssectL ug kfpg] Jojyf 5 Ps sGN6 k|f=ln=n] )ampamp df k]z u]sf] ljj0f cgf cfo jif
)^^( df =)amp(()Y gf]SfgL b]vfPsf]df s kLIf0f ubf+ - ^ampY _Zff]lwt s
of]Uo cfo lgwf+0f u]sf] 5 cfojif+ )^(amp) sf] cfo ljj0fsf] cgrL df Jojfosf] gf]SfgL
egL ut cfojifjf6 lhDd]jfL ]sf] gf]SfgL =)amp(()Y bfjL u]sf] 5 +zf]lwt s lgwf0f
ubf gfkmf b]vfOs]sf] cjyfdf sbftfn] gf]SfgL bfaL u]sf] b]lvPsfn]] gf]SfgL sdnfO cdfGo
uL cfos P]g ) adf]lhd sbftfsf] gf]SfgL dfof]hg xgkb5 Ps csf] k|f=ln=n] cfo
jif )amp)amp df k]z u]sf] ljj0f cgf =$$(Y gf]SfgL b]vfPsf]df s kLIf0f ubf+
- amp^$^)Y _Zff]lwt gf]SfgL sfod u]sf] 5 cgrL df Jojfosf] gf]SfgL egL ut
cfo jifjf6 lhDd]jfL ]sf] gf]SfgL =$$(Y g bfjL u]sf] 5 +zf]lwt s lgwf0f
ubf sfod ePsf] gf]SfgL dfq bfjL ugkg]df a9L gf]SfgL bfaL u]sf] b]lvPsfn]] pQm gf]SfgL
sdnfO cdfGo uL =3681692-gf]SfgL dfof]hg ugkb5
111
15 k|zflgs vr M lgdf0f DaGwL sff]jf ug] Ps sbftfn] cfo jif )ampamp df kx+r dfu lgdf0f
jfkt =(amp$amp) d]t =$(^$)$ cfo u]sf] ljj0fjf6 b]lvG5 ut aif+ ljlqm
cfDbfgL -($()Y x]sf]df ojif+ - $(^$)$ ePjf6 $) k|ltzt ljlqm 36]sf]
b]lvG5 eg] k|zflgs vr utjif =)^$ampY x]sf]df o jif+ a=l4 eO+ - amp)(ampY
x]jf6 amp k|ltzt a9]sf] 5 sbftfn] k]z u]sf] ljj0f cgf k|zflgs vr jfkt
=amp)(amp vr n]v]sf]dWo] kfdz zNs jfkt ^((^)$$ cyft k|zflgs vrsf]
=($ k|ltzt vr n]v]sf] 5 PS] f]8 lgdf0f ug] lgdf0f JojfoLn] 7nf] sd kfdz vr
ugkg] cfjZostf ki6ofO gePsf] clu|d s ljb]zL ePdf le dNo clej[l4 s bflvnf k|df0f
d]t k|tt gePsf]n] o DaGwdf yk 5fgljg uL cfos P]g ) sf] cgrL adf]lhdsf]
s =amp$(^ndash cn ugkb5
16 DkQL xtfGt0f cfos P]g ) sf] bkmf amp[ s df sg Ps JolQmn] csf]+ JolQmnfO+
DklQ xtfGt0f uL ulPsf] eQmfgLsf] xsdf xtfGtlt DklQsf] ahf dNo afjsf] sd
cfodf k|df0fLs0f ug+kg]+ Jojyf 5 cGo jfYo ]jf DaGwL sff]jf ug]+ Ps sbftfn] cfojif+
)ampamp df k]z u]sf] ljj0f cgf - $)))Y fk6L lbPsf] b]vfPsf]df pQm fk6L
sdsf] ljj0fdf pNn]v gu]sf]n] fk6L lbPsf] sdsf] fdfGo Jofhb k|ltztn] xg] -
))Y nfO+ sbftfsf] yk cfo dfgL f]df cfos P]g ) adf]lhdsf] s - (Y
zNs Jofh tyf hljfgf d]t 5fgljg uL cn ug+kb+5
17 qm]]8L6 bfjL M dNo clej[l4 s lgodfjnL ) sf] lgod $)-_-$_ df qmdz sg sbftfn] s
nfUg] jt tyf s 56 ePsf jt jf ]jf bjsf] sff]jf ug] x]5 eg] Totf] sbftfn] s nfUg]
jt tyf ]jf+u k|ToIf kdf DalGwt vlb jf cfoftdf lt]sf] s dfq s6[L kfpg] 5 s nfUg]
s 56 ePsf] bj k|sfsf] jt jf ]jfsf] sff]jf ug]+ Ps k|f=ln=n] gkfpg] qm]l86 bfjL u]sf]
=amp^ndash Jofh hljfgf d]t 5fgjLg uL cn ugkb5
18 ux| afLGbf eQmfgL cfos P]g ) sf] bkmf df aflGbf f]huf sDkgLn] ux| aflGbf
JolQmnfO+ eQmfgL ubf+ eQmfgL sddf k|ltztsf bn] sstL ug+kg]+ Jojyf 5 6fen DaGwL
sff]jf ug]+ Ps sbftfn] cfojif+ )ampamp sf] cfo ljj0fdf Psdi6 6+ vr+ cGtu+t -
)(Y vr+ bfjL u]sf] dWo] e6fg 6+ e6fg_u - ^$($Y vlb b]vfPsf]
pQm sd afa d-c-s ljj0fdf s56 cfoft d]t b]lvPsf] 5 ljb]zL JolQmnO+ eQmfgL
lbPsf] sddf k|ltztsf bn] s stL uL eQmfgL lbPsf] gb]lvPsf]n] k|ltzn] xg] s -
608249 zNs Jofh tyf hljfgf d]t 5fgljg uL cn ug+kb+5 csf]+ Ps sbftfsf]
cfo jif+ )amp)amp df k|ToIf vr+ cGtu+t ljb]zL 6+ 6 fGkm jfkt - $ampamp)(Y vr+ bfjL
u]sf]df ljb]zL JolQmnfO+ eQmfgL lbPsf] sddf k|ltztsf bn] s stL uL eQmfgL lbPsf]
gb]lvPsf]n] - ^)Y zNs Jofh tyf hljfgf d]t 5fgljg uL cn ug+_kb+5
19 bfloTj zlIfs ]jf DaGwL sff]jf ug]+ Ps sbftfn] cfojif+ )amp)amp df k]z u]sf] fxsf]]
ljt=t ljj0fdf - amp^^)Y b]lvPsf]df pQm bfloTjnfO+ jfnftdf dfj]z u]sf] b]lv_bg
s kLIf0f k|ltj]bgdf o DjGwdf d]t sg Joxf]f pNn]v u]sf] 5g bfloTj b]vfPsf] sdnfO+
jfnftdf dfj]z gubf+ f]sf] dfg c DklQ tkm+ d]t kg]+ x_bf cfos P]g ) sf] bkmf
$)[ adf]lhd bfloTj lgu+ u]sf] dfgL f]df cfos P]g ) adf]lhdsf] s - ^()()Y
f]df nfUg] Jofh hljfgf tyf zNs d]t 5fgljg uL cn ug+kb+5
20 ly DkQL kfdz+ DaGwL sff]jf ug]+ Ps sbftfn] cfojif+ )ampamp sf] s kLIf0f
k|ltj]bgdf dNo clej=l4 s ljj0f cfo ljj0fdf b]lvPsf] kms vlbsf] lxfj ldnfg ubf+ -
$ampY sf] ly DklQ vlb u]sf] egL lxfj ldnfg u]sf]df ly DklQsf] ljj0f eg]
- )^Y sf] dfq DklQ vlb u]sf] 5 oL vlb u]sf] DklQnfO+ afnftdf gb]vfPsfn]]
- ^$amp)Y nfO+ cfos P]g ) sf] bkmf $) adf]lhd lgu+ dfgL f]df cfos P]g )
adf]lhdsf] s - ^^)$Y f]df nfUg] zNs Jofh tyf hljfgf d]t 5fgljg uL cn
ug+_kb+5
21 vr k|s[tL M cfos P]g ) sf] bkmf -_ df P]gsf] bkmf $^amp( ) sf
Jojyfsf] clwgdf xL kFlhut k|s[ltsf] vr jfkt sg klg sd ssectL ug gkfpg] Jojyf 5
cWoog cgGwfg tyf kfdz ]jfsf] sff]jf ug] Ps sbftfn] k]z u]sf] cfo ljj0fdf kFlhut
112
k|s[ltsf vrnfO ly DkQLdf kFlhs[t guL k|zflgs vr cGtut vr bflj u]sf] b]lvPsf]n]
P]gdf ePsf] Jojyf adf]lhd pQm vr ssectL lng kfpg] gb]lvPsf]n] =$$$ndash vrnfO cdfGo
uL cfos P]g ) adf]lhdsf] s =)ampndash zNs Aofh tyf hljfgf d]t 5fgljg
uL cn ugkb5
22 ddt vr M cfos P]g ) sf] bkmf ^ df DkQLsf] dxsf] x|f cfwf sdsf] ft k|ltzt
eGbf a9L gxg] Jojyf 5 cWoog cgGwfg tyf kfdz ]jfsf] sff]jf ug] sbftfn] k]z u]sf]
cfo ljj0fdf ddt wf vr jfkt Psdi7 =$)) vr ssectL bflj u]sf] b]lvG5 t
sbftfn] k]z u]sf] ly DkQLsf] ljj0f cgf o jifsf] DkQLsf] dNo =$^ampndash
o jif yk ePsf] DkQL =^ndash dWo] x|fof]Uo dNo =$ampampndash d]t hDdf
=^amp($ndash o cfo jifsf] cGTosf] x|f cfwf sd xG5 sbftfn] x|f cfwf sd
=^amp($ndash sf] amp k|ltztn] xg] =ampamp)ndash dfq vr ssectL lng kfpg] xFbf a9L vr ssectL
lnPsf] =$ndash nfO cdfGo uL cfos P]g ) adf]lhdsf] s =ndash zNs Aofh
tyf hljfgf d]t 5fgjLg uL cn ugkb5
23 cfo k|df0fLs0f M cfos P]g ) sf] bkmf ( df sg JolQmn] sg cfojifdf nufgLjf6 u]sf]
dgfkmf nfe f] JolQmsf] f] jifsf] cfo xg] pNn]v 5 Tot bkmf amp=-s_ df sg Ps JolQmn]
csf] JolQmnfO DkQL xtfGt0f uL ulPsf] eQmfgLsf] xsdf xtfGtlt DkQLsf] ahf dNo
jfjsf] sd k|dfl0fs0f ugkg] Jojyf 5 cWoog cgGwfg tyf kfdz ]jfsf] sff]jf ug]
sbftfn] k]z u]sf] ljj0f cgf =))))))ndash nufgL u]sf] b]vfPtfklg f]sf] cfDbfgL
gb]vfPsf]n] pQm sdsf] fdfGo Jofhb k|ltztn] xg] sd =$))))ndash nfO sbftfsf] cfo
k|df0fLs0f uL cfos P]g ) adf]lhdsf] s =)) ndash cn ugkb5
24 lxfj ldnfg M dNo clej[centL s P]g ) sf] bkmf amp df cfkmn] p7fPsf] ssf] sdaf6 ssectL
ug kfpg] Jojyf 5 kmN llnordf DaGwL sfd ug] Ps sbftfsf] s klIf0f k|ltj]bgdf vlbsf]
lxfj ldnfg ubf =()))ndash sf] vlb ut jifsf] ljhssf] sd dNo clej[l4 s ljj0fdf
dfj]z ePsf] t cfo ljj0fdf dfj]z gePsf] pNn]v 5 oL ut jifsf] ljhssf] vlb
sdnfO o jifsf] dNo clej[l4 s ljj0fdf dfj]z uL d=cs s|]8L6 bflj u]sf] 5 sbftfn]
pQm ljhssf] vlb sd utjifs dNo clej[l4 s ljj0fdf dfj]z uL d=cs s|]8L6 bflj uL
s]sf] xg] xFbf o jif s|]8L6 bflj u]sf] =))ndash nfO cdfGo ugkb5
25 nfef+z vr M cfos P]g ) sf] bkmf df vr ssectL ug kfpg] Jojyf 5 zlIfs ]jf
DaGwL sff]jf ug] Ps sbftfn] k]z u]sf] cfo ljj0fdf k|zflgs vr cGtut o jif eQmfgL
u]sf] nfef+ sd =))))ndash d]tsf] vr ssectL lnPsf] 5 sbftfn] nfef+ ljt0f u]sf]
sdnfO d]t k|zflgs vr cGtut dfj]z ubf sbftfsf] vb gfkmf cyft sof]Uo cfo 36g]
xFbf pQm vr ssectL lnPsf] sdnfO sbftfsf] yk cfodfgL f]df cfos P]g ) adf]lhdsf]
s =amp))ndash zNs Aofh tyf hljfgf d]t 5fgjLg uL cn ugkb5
26 Jofh vr M cfos P]g ) sf] bkmf $ df Jofh vr ssectLkfpg] Jojyf 5 zlIfs ]jf DaGwL
sff]jf ug] sbftfn] k]z usf] ljlQo ljj0f cgf o jifsf] cGtdf C0f =$$$)ndashjfFsL
b]lvG5 eg] ojif kmN llnordf DaGwL sfd ug] sbftfn] =^ndash Jofh vr ssectL lnPsf] 5
sbftfsf] ut jifsf] cGTodf =)(amp(ndash gub tyf a+s dfHbft b]lvPsf]df o jifsf] cGtdf
d]t =^())(ampndash gub tyf js dfHbft x]sf] 5 oL Jojfodf gub tyf j+s dfHbft xFbf
xb sdsf] cefj b]vfO C0f lnO Jofh vr bflj u]sf] sdnfO cdfGo uL cfos P]g )
adf]lhdsf] s =)ndash zNs tyf hljfgf d]t 5fgljg uL cn ugkb5
27 DktL lgu M cfos P]g ) sf] bkmf $)-_ df sg JolQmsf] sg DkQLaf6 jfldTj x6]df
lghn] f] DkQLsf] lgu u]sf] dflgg] Jojyf 5 lzIf0f +yf DaGwL sf]jf ug] sbftfsf]
lkf]6]8 tkmsf] ldDofr k|ltj]bg cgf Ps k|f=ln= n] o sbftfnfO dNo clej[l4 s afx]ssf]
=$)ndash sf] ljqmL =))))ndash sf] cffdL b]vfPsf] 5 sbftfn] k]z u]sf] k|f=nL=sf]
)ampamp sf] ljhs cgf =amp)))ndash sf] jfL fwg vlb u]sf] 5 t sbftfn] pQm
vlb u]sf] ly DkQLnfO jfnftdf b]vfPsf] 5g sbftfn] vlb u]sf] DkQLnfO jfnftdf
gb]vfPsf] t ltg afFsL sdnfO bfloTjdf b]vfPsf]n] P]gsf] bkmf $) adf]lhdsf] DkQL vlb sd
=amp)))ndash nfO lgu ePsf] dfgL cfos P]g ) adf]lhdsf] s =^amp)ndash zNs
Jofh tyf hljfgf d]t 5fgjLg uL cn ugkb5
28 lg0f+o sfof+Gjog Pj_ j]h km5of6 M cfly+s sfo+ljlw P]g) sf] bkmf [ df dxfn]vf
kLIfssf] jflif+s k|ltj]bgdf cf_NofOPsf a]hxsf] DaGwdf Jojyflksfndash_bsf] fj+hlgs n]vf
113
ldltdf lnlvt hjfkm lbg] ldltsf] a7sdf pklyt eO+ 5nkmndf efu lnO+ f] DaGwdf cfkmgf]
k|lts=of JoQm ug]+ a]h km5of+6 DaGwL sfd sfjfxL ug]+ ufpg] pQbfloTj tf]lsPsf] 5 o
sfof+nosf] n]vfkLIf0f uL dxfn]vf kLIfsn] jflif+s k|ltj]bgdf cf_NofOPsf a]hsf] clen]v fvL
f] sf] sfof+Gjog cjyfsf] cgudg ugkb+5 sfof+noaf6 k|fKt clen]v cgf cfly+s jif+
)ampamp Dd - 4003171- a]h sfod x]sf]df km5of+6 u]sf] ljj0f n]vfkLIf0fnfO+ k|fKt
ePsf] 5g
sbftf ]jf sfof+no afg]Zj
1 cfo ljj0fM cfos P]g ) sf] bkmf (^ df k|To]s JolQmn] cfo jif+ dfKt ePsf] tLg dlxgf
leq cfo ljj0f bflvnf ug+kg]+ Jojyf 5 of] jif+ cfo ljj0f bflvnf ug+kg]+ sbftfxdWo] 8]
ljj0f )) [$-amp k|ltzt 8] ^amp^ ljj0f [ amp-( k|ltzt x]sf 5g dodf cfo
ljj0f bflvnf gug]+ sf] vf]lh uL cfo ljj0f k]z ug+ nufpgkb+5 dNo clej=l4 s P]g )
sf] bkmf df sbftfn] k|To]s dlxgf cfkmn] aemfpg kg]+ s sd jo_ lgwf+0f uL f] dlxgf
dfKt ePsf] lbg leq s ljj0f aemfpg kg]+ Jojyf 5 sfof+nodf dNo clea=l4 sdf btf+
ePsf amp sbftfxn] dNo clea=l4 s ljj0f aemfpg kg]+df $ n] 8]lj6 ljj0f
n] qm]l86 ljj0f amp n] zGo ljj0f k]z u]sf] ( n] ljj0f k]z u]sf] 5gg oaf6
q]ml86 ljj0f aemfpg] sbftfsf] DaGwdf ahf cgudg uL aftlastf olsg ugkb5
2 d c s jSoftf M dNo clea=l4 s P]g ) sf] bkmf ( df sbftfn] s cjlw dfKt ePsf]
ldltn] kRrL lbgleq laa0f s aemfpg kg]+ gaemfPdf af_sL x]sf] s sddf jflif+s bz
k|ltztsf bn] yk bt nfUg] Jojyf 5 sfof+nodf btf+ x]sf sbftfxdWo] )amp cfiff9
dfGt Dd amp sbftfxaf6 d-c- s jfkt -)())amp bflvnf ug+ af_sL x]sf] 5
dNo clej=l4 s af_sL fVg] laut aif+xb]lv xfnDd cfoljj0f gaemfPsf sbftfxsf] aSoftf
cnL DaGwdf k|efjsfL sbd rfNgkb+5
3 dNo clej=l4 s sf]if M dNo clej=l4 s lgodfjnL ) sf] lgod cgf e_f ljGbdf
_slnt Dk0f+ s sd dNo clej=l4 sf]if vftfdf blgs kdf hDdf ug+kg]+ oL sf]ifdf hDdf
xg cfPsf] sdaf6 ljefun] cfb]z lbPsf] sd lkmtf+ lbO+ jf_sL xg] sd blgs kdf tf]lsPsf]
fhj vftfdf hDdf ug+kg]+ Jojyf 5 o sfof+noaf6 of] jif+ amp)$^( dNo clea=l4 s
lkmtf+ ePsf] 5 dNo clea=l4 s lkmtf+ lbgsf] nflu g]kfnsf] _ljwfg adf]lhd vr+ zLif+sdf
ah]6sf] Jojyf uL lgsfzf vr+ ug+ kg]+df ah]6df dfj]z guL otf] vr+ u]sf] 5
4 s kLIf0f M cfos P]g ) cgk cfoljj0f aemfPsf )amp sbftfx dWo 8] ljj0f
aemfPsf ()$ sbftfsf] ljj0fdWo] ^$ sbftfsf] of] jif+ k0f+ skLIf0f ug+kg]+df $
sbftfxsf] dfq skLIf0f xg s]sf] b]lvPsf] 5 o cf-j-df 8] cfo ljj0f k]z ug]+ ()$
sbftfsf] - k|ltzt s kLIf0f xg s]sf] b]lvof] cfo ljj0f k]z u]sf sbftfxsf]
hf]vLdsf cfwfdf s kLIf0f ug]+ gLlt cjnDag ug+ cfjZos wf ub++ nfg kg]+ b]lvG5 s
kLIf0faf6 lgwf+0f ePsf] s - sf]8 ^ nfv (^ xhf[cfos - sf]8 nfv ^ xhf
dNo clej=l4 s - sf]8 $ nfv $ xhf cGtMzNs - $ nfv amp^ xhf -
sf]8$amp nfv amp xhf l~rt gf]SfgL 36fOPsf] 5 hf]vLdsf] cfwfdf s kLIf0fsf] bfof
a9fp_bf fhjdf yk of]ubfg xg] ePsfn] hf]lvdsf If]q kQf nufO+ skLIf0fsf] bfof a9fpg
cfjZos b]lvPsf] 5
5 dfgkflts s M dNo clej[l4 s P]g ) sf] bkmf amp-_ df sg dlxgfdf sff]jf ePsf] jt
jf ]jf Pj+ k0f c+z snfUg] sff]jfdf k|of]u gePdf pQm jt jf ]jfdf klxnf lt]sf] s s6[L
f] jt jf ]jfsf] s nfUg] sff]jfdf k|of]u ePsf] c+zdf dfq tf]lsP jdf]lhd k|bfg ulg] Jojyf
5 o DaGwdf b]lvPsf Joxf]f lgDgfgf 5gM
511 cfoj]lbs cfiflwsf] sff]af ug]+ Ps sbftfn] cflys jif )amp)amp df s nfUg] gnfUg] bj
jtsf] vlb ljqmL u]sf]df dfgkflts s s6[L ePsf] kfOPg lgodfgf gkfpg] qm]l86 bfjL
u]sf] sd =^(ndash tsfL ljpljhg dn cflbsf] sff]af ug]+ csf+ Ps sbftfn] cfo jif+
)ampamp df s nfUg] gnfUg] bj jtsf] vlb ljqmL u]sf]df dfgkflts s s6[L ePsf] 5g
oL lgodfgf gkfpg] qm]l86 bfjL u]sf] sd =(ampampndash df nfUg] Jofh hljfgf d]t 5fgjLg
uL cn ugkb5
114
52 ljljw ljBlto fdfu|Lsf] sff]af ug]+ Ps sbftfn] cfo jif+ )ampamp df s nfUg] gnfUg] bj
jtsf] vlb ljqmL u]sf]df dfgkflts s s6[L ePsf] kfOPg oL lgodfgf gkfpg] qm]l86
bfjL u]sf] sd =)(ampndash df nfUg] Jofh hljfgf d]t 5fgjLg uL cn ugkb5
53 Ps sbftfn] cflys jif )ampamp df s nfUg] gnfUg] bj jtsf] vlb ljqmL u]sf]dfdfgkflts
s s6[L ePsf] kfOPg oL lgodfgf gkfpg] qm]l86 bfjL u]sf] sd =) df nfUg]
Jofh hljfgf d]t 5fgjLg uL cn ugkb5
6 cfo ljj0fdf kms M 7]Ssfk66fsf] sff]af ug]+ Ps sbftfn] k]z u]s]f cgrL ) adf]lhd
)amp)amp df cu|Ld s s66L ampampamp bfjL u]sf] b]lvG5 f] adf]lhd laqmL
xgkg]+df sbftfsf] cfoljj0fdf amp) b]vfPsf]n] sd b]vfPsf] )amp) df sn
gfkmf k|ltztn] xg cfpg] amp) d]t ampamp)amp df cfos P]g ) sf] cgrL
adf]lhd k|ltzt s --^$$ bkmf )[s adf]lhd zNs f] df nfUg] Jofh
hljfgfd]t cn ug+kg]+ b]lvPsf 5 f] laqmLdf sd )amp) df d-c-s P]g ) sf]
bkmf amp adf]lhd k|ltzt s )($( bkmf ( adf]lhd ztk|ltzt hljfgf f] sf] Jofh
d]t u0fgf ul cn ug+kb+5
6 gkfpg] vr+ M cfos P]g ) sf] bkmf cgf sg JolQmn] sg cfo jif+df sg Jojfo jf
nufgLaf6 ePsf] cfo u0fgf ug]+ k|of]hgsf] nflu f] cfojif+df ePsf Jojfo jf nufgLaf6
cfocfh+g xg] sfo+df ePsf vr+ s66L ug+ kfpg] Jojyf 5 k|fljlws sn]h tyf lzIffno _rfng
ug]+ Ps sbftfn] cfo jif+ )amp)amp df sbftfsf] ly DktLsf] ljj0fdf dx u sf] Opening WDV b]lvbg sbftfn] o jif+ vlb ePs]f dx u cGt+utsf] jfL fwgsf] dd+t vr+ egL
((( bfjL u]sf] 5 jfL fwg jf]G6L cjlwleq f] sf] dd+t Def cfklt+stf+n] ug]+
ePsf]n] pQm vr+ jftljs vr+ 7xb+g ty+ pQm vr+nfO+ cdfGo ul f] df cfos P]g )
adf]lhdsf] s -$( f]df nfUg] zNs Jofh hljfgf d]t cn ug+kb+5 f]xL
sbftfn] of] jif+ Jojfo k|j+centg vr+ egL amp(^^amp eQmfgL u]sf] b]lvPsf]df k|ltztsf bn]
clu|d s ()) s66L u]sf] gb]lvPsf]n]] f] sf] Jofh lxt cn ug+kb+5
7 al9 DktL bfjL M cfos P]g) sf] bkmf $) df sg JolQmsf] sg DktLaf6 jfldTj x6]df
lghn] f] DktLsf] lgu+ u]sf] dflgg] Jojyf 5 sbftfsf] ly DktLsf] ljj0f cgf
^ x]sf]df sbftfsf] jfnftdf $)^amp( x]sf] b]lvPsf]n] al9 DktL bfjL u]sf]
$$amp nfO+ lgu+ ul s -)($ f]df nfUg] zNs Jofh hljfgfd]t cn
ug+kb+5
8 cfo kms M ljljw jtsf] cfoft lgof+tsf] sff]af ug]+ Ps sbftfn] cfo jif+ )^(amp) df k]z
u]s]f d-c-ssf] ljj0fdf $$^) laqmL b]vfPsf]df cfoljj0f cgf ((($)
b]vfPsf] 5 oL kms k]sf] ^) DaGwdf skLIf0fdf s]xL pNn]v u]s]f 5g oL
laqmL sd b]vfPsf] ^) df of] jif+sf] sn gfkmf ^-(^ k|ltztn] xg cfpg] ))amp
d]t )( nfO+ $(ampamp gf]SfgL dfof]hg ul af_sL $$$ cfos P]g
) adf]lhdsf] s ) f]df nfUg] zNs Jofh hljfgfd]t cn ug+kb+5 f]
df laqmL sd b]vfPsf] $$$ df d-c-s P]g ) sf] bkmf amp adf]lhd k|ltzt d-c-
s ^ampamp bkmf ( adf]lhd ztk|ltzt hljfgf f] sf] Jofh d]t u0fgf ul cn
ug+kb+5
81 f]xL sbftfn] k]z u]s]f d-c-ssf] ljj0fdf ))^) laqmL b]vfPsf]df cfoljj0f cgf
amp)ampamp) b]vfPsf] 5 oL kms k]sf] ()^) DaGwdf skLIf0fdf s]xL pNn]v
u]s]f 5g oL laqmL sd b]vfPsf] ()^) df of] jif+sf] sn gfkmf ^-amp k|ltztn] xg
cfpg] ((amp$^ d]t ^()^)^ df cfos P]g ) adf]lhdsf] s $^ f]df
nfUg] zNs f] df nfUg] Jofh hljfgfd]t cn ug+kb+5
82 pko+Qm adf]lhd laqmL sd b]vfPsf] ^()^)^ df d-c-s P]g ) sf] bkmf amp adf]lhd
k|ltzt d-c-s (ampamp bkmf ( adf]lhd ztk|ltzt hljfgf f] sf] Jofh d]t u0fgf
ul cn ug+kb+5
83 sbftfsf] d-c-s ljj0f cgf $(^ vlb b]vfPsf]df cfoljj0fdf vlb b]vfPsf]
5g oL vlb gb]vfPsf] DaGwdf yk 5fgljg ul f] sddf sn gfkmf ^-amp k|ltztn] xg
115
cfpg] ( d]t ) nfO+ lgu+ dfgLdf cfos P]g ) adf]lhd k|ltzt
s ampampampf] df nfUg] zNs Jofh hljfgfd]t cn ug+kb+5
84 cfos P]g ) sf] bkmf ^ df sg JolQmn] sg cfo jif+df sg Jojffo jf nufgLsf] cfo
u0fgf ubf+ x|fof]Uo DktLsf] xsdf cfo jif+sf] cGtdf x]sf] DktLsf] dxsf] x|f cfwf sdsf]
amp k|ltzt eGbf a9L gxg] ul vr+ s66L ug+ kfpg] Jojyf 5 sbftfn] of] jif+ amp
sf] amp k|ltztn] xg] $^ dfq dd+t vr+ s66L ug+ kfpg]df )ampamp bfjL u]sf] b]lvPsf]n]
al9 bfjL u]sf] b]lvPsf] $(^( nfO+ cdfGo ul cfos P]g ) adf]lhd s amp$
f] df nfUg] zNs Jofh d]t u0fgf ul cn ug+kb+5
9 k|dfl0ft sfuhft gePsf] M cfoft lgof+tsf] sff]af ug]+ Ps sbftfsf] cfo jif+ )ampamp sf]
jfnft cgf ut jif+ ())))) k_hL x]sf]df of] jif+ k_hL yk ul ())))))) kmdash
ofPsf] b]lvG5 yk ePsf] k_hL ())))) DaGwdf gtf]tsf] olsg xgkb+5
10 kms vlb M sbftfsf] d-c-s ljj0f cfoljj0fdf k]z u]s]f vlb le8fg xgkb+5 Ps
sbftfsf] cfoljj0f cgf ))((^ vlb b]vfPsf] 5 sbftfsf] d-c-s ljj0f
cgf (amp$$amp( vlb b]lvG5 kms k]sf] ^amp$$ DaGwdf lsGfO+n ljj0fdf
uf8L vlbafktsf] ^) k|ltzt d-c-s (ampamp sf] 8]lj6 dfof]hg u]sf] b]lvG5 pQm sd
jfjsf] vlb )^^amp d]t hf]8bf klg sbftfsf] vlb le8fg ePs]f b]lvPg oL
sbftfn] cfoljj0fdf vlb sd b]vfPsf] ^^) df f] jif+sf] sn gfkmf ^-) n] xg
cfpg] $(amp(^ d]t ^^^)$ nfO+ lalqm dfgL f]df cfos P]g ) adf]lhdsf]
s $ f]df nfUg] zNs Jofh hljfgf d]t u0fgf ul cn
ug+kb+5
11 a9L xf vr+ M cfos P]g ) sf] bkmf ( df cgrL adf]lhd x|f vr+ s66L ug+ kfpg]
Jojyf 5 Sof6lF tyf ]i6]G6 Jojfo _rfng ug]+ o sbftfn] cfo jif+ )amp)amp df ef8fsf]
3 sf] dNox|f u0fgf ubf+ )(^amp dfq dNox|f s66L ug+ kfpg]df $ampamp^ s66L
u]sf] 5 al9 bfjL u]sf] ampamp( nfO+ cdfGo ul f]df nfUg] s $$$df zNs Jofh
hljfgf d]t u0fgf ul cn ug+kb+5
12 a9L Dklt bfaL M cfos P]g) sf] bkmf $) df sg JolQmsf] sg DktLaf6 jfldTj x6]df
lghn] f] DktLsf] lgu+ u]sf] dflgg] Jojyf 5 ]l8of] l6-eL tyf ljBlto fdfu|Lsf] sff]af
ug]+ Ps sbftfn] cfo jif+ )amp)amp sf] d-c-s ljj0f cgf $amp dfq d-c-s qm]l86
b]lvPsf]df cfoljj0fdf kfpgkg]+ d-c-s egL ( b]vfPsf]n] al9 bfjL u]sf] ))^
nfO+ lgu+ dfgL f] df cfos P]g adf]lhdsf]s )^^ f]df nfUg] zNs Jofh d]t u0fgf
ul cn ug+kb+5
13 laqmL kms M 7]Ssf k66f DalGw sff]af ug]+ Ps sbftfn] cfo jif+ )ampamp df k]z u]sf]
cfoljj0f adf]lhd sbftfsf] laqmL $$) xgkg]+df sbftfn] $(^^^^ dfq
b]vfPsf]n] sd b]vfPsf] ampampamp df sn gfkmf -($ k|ltzt n] xg] )amp() d]tn] xg]
^ampampamp df cfos P]g adf]lhd nfUg] s (( df zNs Aofh tyf hljfgf d]t
u0fgf ul cn ug+kb+5
14 _rgf lgdf+0fdf dNo clej=l4 s M dNo clej=l4 s P]g ) sf] bkmf [ df Jojflos
k|of]hgsf] nflu lgdf+0f ulg] - ) nfv eGbf j9Lsf] ejg cdf6+d]G6 jf lkF sDKn]S ljefun]
tf]s]sf ot k|sfsf cGo _rgf btf+ ePsf] JolQmjf6 ufPsf] 5 eg] klg btf+ ePsf] JolQmjf6
u] x dfgL otf] _rgfsf] jfldTj x]sf] JolQmjf6 s lgwf+0f uL cn ulg] Jojyf 5
Ps sbftfsf] ly DktLsf] ljj0f cgf of] jif+ $)) sf] ejg lgdf+0f eO+x]sf]
b]lvG5 pQm lgdf+0f d-c-sdf btf+ ePsf] _u u]sf] DaGwdf ljj0fdf vn]sf] b]lvPg pQm
lgdf+0f DaGwdf yk 5fgljg ul nfut vr+ $)) df d-c-s P]g ) adf]lhdsf]
s (^(^ f] df nfUg] Jofh hljfgf d]t u0fgf ul cn ug+kb+5
15 z]o a=lcent MPs sbftfsf] cfo ljj0f cgf ut jif+ )))))) rQmf k_hL x]sf]df of] jif+
)))))))) kyenofPsf] 5 oL k_hL j=lb u]sf] ()))))) ut jif+ fk6L lnO+ o
116
jif+ z]o hfL u]s]f 5 pQm fk6Lsf] gtf]t DalGwt lgsfoaf6 k_hL a=lcent u]sf] k|df0f k]z
ug+kb+5
16 qm]l86M cfos P]g) sf] bkmf $) df sg JolQmsf] sg DktLaf6 jfldTj x6]df lghn] f]
DktLsf] lgu+ u]sf] dflgg] Jojyf 5 o sbftfsf] d-c-s ljj0f cgf cf-a- )ampamp
sf] cGtdf )amp^ qm]l86 x]sf] sbftfn] 3hUufsf] sff]af ug]+ ePsf]n] lghsf] sff]af
dNo clea[l4 sof]Uo ePsf] 5g oL sof]Uo laqmL gx]sf] cjyfdf lgh sbftfn] vlbdf
lt]sf] qm]l86 gkfpg] x_bf o DaGwdf yk 5fgljg ul sbfloTj olsg ug+kb+5
17 fk6L M cfos P]g ) sf] bkmf amp cgf eQmfgL ulPsf sdsf] k|dfl0fs0f ul cfodf
dfj]z ug+kg]+ Jojyf 5 lzIff ]jf k|bfg ug]+ Ps sbftfsf] cfo jif+ )ampamp sf] cfo ljj0f
cgf cf-a-)ampamp df )^) _rfns fk6L lbPsf] b]lvG5 oL fk6L lbPsf]
sddf k|ltztn] xg] Jofh ^()amp nfO cfodf dfj]z ul f] df cfos P]g)
adf]lhdsf] s $$ampamp f]df nfUg] zNs Aofh hljfgf d]t u0fgf ul cn ug+kb+5
18 Jofh vr+ M cfos P]g ) sf] bkmf $ adf]lhd Jofh vr+ s66L lng kfpg] Jojyf 5
sbftfsf] ut jif+ C0f sd ^($^ x]sf]df of] jif+ $))))) ku]s]f 5 sbftfn]
of] jif+ Jofh vr+ ^^( s66L lnPsf] 5 sbftfsf] pQm C0fdWo] Ps a_saf6 c6f] nf]g
$))))) lnPsf] af_sL amp))))) xsfL af6 ljleGg JolQmxaf6 lnPsf] b]lvG5
oL JolQmut C0f lnO+ Jofh lt]sf] b]lvPsf] tyf sbftfsf] ly DktL ljj0fdf uf8L vlb
u]sf] gb]lvPsf]n] Jofh vr+ s66L lnPsf] ^^( nfO+ cdfGo ul f] df cfos P]g)
adf]lhdsf] s $(amp f]df nfUg] zNs Aofh hljfgf d]t u0fgf ul cn ug+kb+5
19 d- c- s qm]l86 M cfos P]g ) sf] bkmf adf]lhd sg JolQmn] sg Jojfosf] cfo u0fgf
ug]+ k|of]hgsf nflu f] cfojif+df ePsf Jojfo jf nufgLaf6 cfo cfh+g xg] sfo+df ePsf] vr+
s66L kfpg] Jojyf 5 lgdf+0fhGo sff]jf ug]+ Ps sbftfsf] d-c-s ljj0f cgf cfo
jif+ )ampamp df sg klg sff]af ePsf] b]lvbg eg] sbftfn] )amp cfiff9 dlxgfdf dfq
amp$amp( qm]l86 bfjL u]sf] b]lvPsf]n] pQm q]ml86 DaGwdf yk 5fgljg ul sbfloTj olsg
ug+kb+5
20 q]ml86 5fgljg M sbftfsf] d-c-s ljj0f cgf d-c-s $$amp 8]lj6 x]sf] b]lvG5
cfo ljj0fdf sbftfn] d-c-s qm]l86 x]sf] egL amp)^ bfjL u]sf] 5 dNo clea[l4 s
cfo ljj0f aLr k]sf] kms DaGwdf 5fgjLg xgkb5
21 ljqmL kms M rf]6 tL+sf] sff]af ug]+ Ps sbftfn] cfo jif+ )ampamp df k]z u]sf] d-c-s
ljj0f cgf sof]Uo laqmL amp^^ x]sf]df cfo ljj0fdf sof]Uo laqmL gb]vfO+ sldzg
cfDbfgL dfq b]vfPsf] 5 sbftfn] laqmL 36L b]lvPsf] sddf cfos P]g ) sf] cgrL
sf] [ adf]lhd ) k|ltzt s ^))^ f]df nfUg] zNs Jofh d]t u0fgf uL
cn ug+kb+5 TouL cfos P]g ) sf] bkmf amp cgf eQmfgL ulPsf sdsf] k|dfl0fs0f
ul cfodf dfj]z ug+kg]+ Jojyf 5 sbftfn] k]z u]s]f cfo ljj0f cgf cf-a-)ampamp
df -$() _rfns fk6L lbPsf] b]lvG5 pQm sddf k|ltztn] xg] Jofh
ampampamp nfO+ cfodf dfj]z uL f] df cfos P]g ) adf]lhd ) k|ltzt s
^amp f]df nfUg] zNs Jofh d]t u0fgf ul cn ug+kb+5
22 k+hLut nfes M cfos P]g ) sf] bkmf -b_$ df k|fs[lts JolQmn] =) nfv jf f]eGbf
a9L dNosf] 3 hUufsf] sff]af ubf Jojflos DklQ ePsf] cjyfdf Jojfosf] cfosf] cfos
P]g ) sf] bkmf amp adf]lhd Jojfo ~rfngaf6 ePsf] dgfkmf u0fgf uL f]xL P]gsf] cgrL
adf]lhd k|ltzt cfos nfUg] Jojyf 5 Ps sbftfn] )amp)amp )amp)amp df =)
sf]8 nfvsf] u Jojflos DklQ 3 hUuf lgu ubf nfut s6fO xg] cfodf k|ltztn]
s nufpgkg]df cfo ljj0fdf pQm lalqm b]vfPsf] kfOPg ty k|fs[lts JolQmsf] u Jojflos
DklQ lgudf xg] nfe x k|ltztn] xg] = nfvdf zNs tyf Aofh d]t cn
ugkb5
23 lg0f+o sfof+Gjog Pj_ j]h km5of6 M cfly+s sfo+ljlw P]g) sf] bkmf [ df dxfn]vf
kLIfssf] jflif+s k|ltj]bgdf cf_NofOPsf a]hxsf] DaGwdf Jojyflksfndash_bsf] fj+hlgs n]vf
ldltdf lnlvt hjfkm lbg] ldltsf] a7sdf pklyt eO+ 5nkmndf efu lnO+ f] DaGwdf cfkmgf]
117
k|lts=of JoQm ug]+ a]h km5of+6 DaGwL sfd sfjfxL ug]+ ufpg] pQbfloTj tf]lsPsf] 5 o
sfof+nosf] n]vfkLIf0f uL dxfn]vf kLIfsn] jflif+s k|ltj]bgdf cf_NofOPsf a]hsf] clen]v fvL
f] sf] sfof+Gjog cjyfsf] cgudg ugkb5 sfof+noaf6 k|fKt clen]v cgf cfly+s jif+
)ampamp Dd - $ sf]8 nfv amp) xhf a]h km5of+6 xg af_sL x]sf] 5
sbftf ]jf sfof+no sn_sL
1 cfo ljj0f M cfos P]g ) sf] bkmf (^ df k|To]s JolQmn] cfo jif+ dfKt ePsf] tLg dlxgf
leq f] jif+sf] cfo ljj0f bflvnf ug+kg]+ Jojyf 5 of] jif+ cfo ljj0f bflvnf ug+kg]+ 20643
sbftfdWo] 8331 sbftfn] dfq cfo ljj0f bflvnf u]sf] clen]vaf6 b]lvPsf] 5 sfggdf
tf]lsPsf] dodf cfo ljj0f bflvnf gug]+ 9481 sbftf sf] vf]lh uL cfo ljj0f bflvnf ug+
nufpg] sfo+ ePsf] d]t b]lvPsf] 5g
2 dNo clej=l4 s ljj0f M dNo clej=l4 s P]g ) sf] bkmf df sbftfn] k|To]s dlxgf
cfkmn] aemfpg kg]+ s sd f] dlxgf dfKt ePsf] lbg leq s ljj0f aemfpg kg]+ Jojyf
5 sfof+nodf dNo clea=l4 sdf btf+ ePsf 4069 sbftfxdWo] 325 n] aGb u]sf] af_sL 3744
n] dNo clea=l4 s ljj0f aemfpg kg]+df 644 n] 8]lj6 ljj0f 1191 n] qm]l86 ljj0f 775 n]
zGo ljj0f k]z u]sf] 1010 n] ljj0f k]z u]sf]] 5g 8]lj6 ljj0f aemfpg] sbftfsf] _Vof
Gog b]lvPsfn] ahf cgudg uL] 5fgjLg ug+kb+5
3 lgGt qm]l86 M sfof+nodf btf+ x]sf sbftfxn] )amp$ b]lv )amp Dd 1191 j6f
qm]l86 s ljj0f k]z u]sf]df tL sbftfnfO+ - 331532432- g]kfn sfn] dNo clea=l4
s lkmtf+ lbg kg]+ _efljt bfloTj b]lvPsf]df f] sdnfO+ cfly+s ljj0fdf bfloTjdf b]vfOPsf]
5g qm]l86 ljj0f k]z ug]+ sbftfx dWo] dlxgfeGbf al9 cjlw b]lv lgGt qm]l86 xg]
sbftf ^$^ x]sf 5g sfof+non] jftljs qm]l86sf] cjyf olsg ug+ kxn ugkb+5
4 dNo clea=l4 s jSoftf M dNo clea=l4 s P]g ) sf] bkmf ( df sbftfn] k|To]s s
cjlwsf] s f] cjlw dfKt ePsf] ldltn] kRrL lbgleq aemfpg kg]+ gaemfPdf af_sL x]sf]
s sddf jflif+s bz k|ltztsf bn] yk bt nfUg] Jojyf x]sf] 5 sfof+nodf btf+ x]sf
sbftfdWo] )amp cfiff9 dfGtDd 1500 sbftfsf] s jfkt - 177276384- bflvnf ug+
af_sL x]sf] 5 aSoftf cnLdf k|efjsfLtf Nofpg Wofg kyenofpg kb5
5 cfos jSoftf M sfof+no cGt+ut x]sf sbftfdWo] ljleGg sbftf_u ldlt )amp cfiff9
dfGtDd cfos - 92979934- cGtMzNs - 11744955- klgtlds s - 4000- uL
- 104728889- cfly+s jif+sf] cn ug+ af_sL x]sf] 5 kgfj]bgsf nflu uPsf sbftf afx]s
cGo sbftfsf] aSoftf cnLdf k|efasfLtf Nofpg kb+5
7 dNo clej=l4 s sf]if M dNo clej=l4 s lgodfjnL ) sf] lgod cgf e_f ljGbdf
_slnt Dk0f+ s sd dNo clej=l4 sf]if vftfdf blgs kdf hDdf ug+kg]+ f] sf] ljj0f
e_f sfof+non] tLg lbg leq glhssf] cfGtls fhj sfof+nodf k7fpg kg]+ oL sf]ifdf hDdf
xg cfPsf] sdaf6 ljefun] cfb]z lbPsf] sd lkmtf+ lbO+ jf_sL xg] sd blgs kdf tf]lsPsf]
fhj vftfdf hDdf ug+kg]+ Jojyf 5 dNo clea=l4 s lkmtf+ ug+sf] nflu o jif+- 18787471-
dfu eO+ cfPsf]df o jif+ - 15926832- lkmtf+ ePsf] 5 dNo clea=l4 s lkmtf+ lbgsf] nflu
g]kfnsf] cGtld _ljwfg )^ sf] wff ( adf]lhd k]z xg] ah]6df [fhj lkmtf+ jf
cGo vr+ zLif+sdf ah]6sf] Jojyf uL f]xL vr+ zLif+saf6 lgsfzf vr+ ug+ kg]+df ah]6df
dfj]z guL otf] vr+ u]sf] 5
8 skLIf0f M cfos P]g ) sf] bkmf (-amp_ (^-_ ))-_ ) Pj+ dNo clea[l4 s P]g
) sf] bkmf tyf cGtMzNs P]g ) sf] bkmf )3 cfGtls ljefun] _zf]lwt s lgwf+0f
ug+ Sg]] otf] lgwf+0f cfo ljj0f k]z u]sf] ldltn] rf jif+leq ulSg kg]+ Jojyf x]sf] 5
cfos P]g ) cgk k]z ePsf cfo ljj0fdWo] k0f+ s kLIf0fsf nflu ut jif+xdf 5gf6
ePsfdWo] kLIf0f xg af_sL lx lhDd]jfL ]sf ^amp of] jif+ cfo ljj0f k]z u]sf
sbftfxdWo] )) sbftfsf] dfq s kLIf0f xg s]sf] 5 s kLIf0faf6 lgwf+0f ePsf] s
- 12867000- cfos - 8483000- dNo clej=l4 s - 2874000- cGtMzNs -
118
1510000- - 9524000- l~rt gf]SfgL 36fOPsf] b]lvG5 hf]lvdsf If]q kQf nufO+
skLIf0fsf] bfof a9fpg cfjZos b]lvPsf] 5
9 ~rfnsaf6 lnPsf] C0f jf fk6L M cfos P]g ) sf] bkmf [v df fli6o dxTjdf
cfof]hgf nufot )) eGbf j9L jb]zL sfdbfnfO+ f]hufL lbg] ) k|ltzt eGbf j9L jb]zL
sRrf kbfy+ k|of]u ug]+ pBf]u jfx]s cGoq nufgL u]sf]df nufgLsf] |f]t vf]lhg] Joxf]f pNn]v
5 cfGtls fhj ljefusf] ldlt )^()(( sf] klkqaf6 d]t ~rfnsjf6 k|fKt fk6Lsf]
sd a_s dfk+mt k|fKt xg kg]+ pNn]v u]sf] 5 sfof+non] of] jif+ ^sbftfn] ~rfnsaf6 lnPsf]
fk6Lsf] DaGwdf 5fgjLg gu]sf] n]gb]g j_s dfk+mt ePsf] 5g o DjGwdf 5fgljg
xgkb+5
10 C0f k_hLsf] cgkft cfly+s sff]jf M sbftfsf] jfnftdf xg] k_hLsf] |f]t dWo] z]o C0f
dVo x]sf xG5g C0f z]o k_hLsf] cgkft kLIf0f ubf+ clws=t k_hLsf] tngfdf Gog dfqfdf
rQmf k_hL h6fO+ Jojfodf |f]tsf] cefj b]vfO+ j_sjf6 C0f lnP Jofh vr+ s6=L ug]+ u]sf] b]lvof]
s bfloTjdf k|ToIf c ug]+ C0f k_hL z]o k_hLsf] cgkft cGt+fli6 laquoo cEof x]bf+ M Dd
x]sf] b]lvP tfklg o sfof+nosf If]qflwsfsf sbftfsf] cjyf )- Dd b]lvPsf]n] cGt+fli6 laquoo
dfGotf cgk C0f k_hL cgkft DjGwdf sfggL Jojyf ug+kb+5
11 fdflhs Iff s M cfos P]g ) sf] cgrLndash sf] bkmf adf]lhd o jif fdflhs Iff
s jfkt =59382860- cn eO g]kfn sfsf] fhj vftfdf bflvnf ePsf] 5 fdflhs
Iff sf]if -Jojyfkg tyf ~rfng_ lgodfjnL )^amp cgf fdflhs Iff sf]ifn]
of]ubfgstfxnfO klrokq hfL ug] Jojyf d]t x]sf] 5 otf] snfO Jojlyt ug s
bflvnf ubf sf]ifaf6 hfL ePsf] klrokq gDa lng clgjfo ugkb+5
12 vr ssectL M cfos P]g ) sf] bkmf jdf]lhd jftljs nfu]sf] vr+ dfq slsect ug kfpg]
Jojyf 5 Ps k|f=nL n] )amp)amp df )^$)ndash sf] fdfg cfoft $)ampndash
eGf ltL hDdf amp)ndash vr u]s]f b]lvof] t sbftfn] (^(ampndash sf] eGf
vr b]vfO (($ndash j9L vr bfjL u]s]f b]lvof] jl9 vrnfO cfos P]g ) sf] bkmf
jdf]lhd slsect glbO cfos P]g ) jdf]lhd s ((^ndash f]df nfUg] Jofh zNs
d]t cn ugkb5 sbftfn] _rfns nfO+ lbPsf] fk6L amp(ampndash jfkt $)ndash
Jofh cfDbfgL u]sf] b]lvof] t pQm Jofh cfodf cfos P]g ) sf] bkmf jdf]lhd
k|ltzt Jofh s ssectf ug kg] Jojyf 5 f] cgf sbftfn] ampamp$ndash Jofh s fhj
bflvnf ugkg]df ssectf ul fhj bflvnf u]s]f gb]lvPsf]n] cn ugkb5
13 vr ssectL M cfos P]g ) sf] bkmf [u df Jojfo jf nufgL af6 cfo cfh+g xg] sfo+df
ePsf vr+ ssectL kfpg] Jojyf 5 + Ps OG6k|fOh]h n] cfo aif )amp)ampdf ^amp$ C0f
f] C0f sdsf] Aofh amp$ndash vr ssectL bfjL u]sf] 5 sbftfn] k]z u]sf] ljlQo
ljj0fsf] cgrL amp df o jif sn k|fKt xgkg] sd $^ndash 5 f] k|fKt xgkg]
sd dWo] cGo k|fKt xgkg] b]vfPsf] $$ sf] ljQ[t ljj0f +nUg 5g k|df0f j]usf]
cDjwLt bfjL $ndash df P]gsf] bkmf $) jdf]lhd DkQL tyf bfloTjsf] lgu uL cfos
P]g ) sf] cgrL jdf]lhd nfUg] s ^ndash zNs tyf Jofh d]t 5fgljg uL
cn ugkb5
14 ddt wf M cfos P]g ) sf] bkmf ( cgf cflys jifsf] cTosf] sn x|f cfwf sdsf]
amp k|ltzt sd ddt wf vr jfkt bflj ug kfpg] Jojyf 5 Ps h]=eL= cf=j=)amp)amp sf]
ddt of]Uo DkQL sf] cfwf sd ^($ndash sf amp k|ltzt sd )ampndash dfq vr bflj
ug kfpg] b]lvG5 lghn] ljlQo ljj0f cknf]8 ubf $$(ndash ddt vr cglr df bflj
u]sf]df s kLIf0fdf cGo vr km]jbn uL ddtdf (ampamp( bflj u]sf]n] )$ndash
jl9 bflj sd cdfGo uL cfos P]g ) jdf]lhd s ))ampndash f]df nfUg] zNs Jofh
hljfgf lxt cn ugkb5 sbftfn]] ^))))ndash d]lg ef8f eQmfgL u]sf]df f] sddf
cfos P]g ) sf] bkmf jdf]lhd ) k|ltzt clu|d s ssectf u]sf] gb]lvbf ssectf ul cn
ugkb5
15 DkTL vlb M Ps 6laquo]8 ]G6n] cf=j=)amp))amp df ((ampndashsf] jfL vlb -dNo clej[l4 s
d]t_ u]sf]df lghn] ^($^()ndash dfq DkQLdf klhs0f u]sf] b]lvof] =^ampndash dNo
clej[l4 s lkmtf lnPsf] jf kFhLs0f u]sf] 5g DkQL tkm sd n]vfEumlsg uL bfloTj tkm klg
119
3l6 b]vfOPsf] sdnfO cfos P]g ) sf] bkmf $) jdf]lhd lgu ul cglr -s_ jdf]lhd
s ^$)ndash zNs Jofh hldfgf d]t cn ugkb5
16 x|f slsect M cfos P]g ) sf] cglr -_-_ df pkbkmf -_ d]t cGo st dfj]z gePsf]
x|f of]Uo DkQLdf k|ltzt x|f xg] Jojyf 5 Ps k|f=nL n] cf=j= )amp))ampdf kmlgr tyf
sDKo6 P08 OSod]G6nfO dx v df fvLs]kl5 ju gvn]sf] fdu|LnfO ju 3 k|ltztn] xg]
sd (ndash s66L xgkg]df ($ndash n] a9L s66L u]s]fn] a9L s66L sdnfO vr slsect
glbO P]gsf] cgrL -_ jdf]lhd nfUg] s (ndash f]df nfUg] zNs Jofh d]t 5fgljg
ugkb5 cfos P]g ) sf] bkmf -_ df k|ltztsf bn] s ssectL ugkg] Jojyf 5 f]xL
k|f=nLn] xf]6n alsEuml vr afkt $$(ndash vr ssectL bfaL lnPsf]df lgodfgf clu|d s ssectL
gu]sf]n] k|ltztsf bn] nfUg] s ^)ndash lgodfgf nfUg] Jofh tyf hljfgf d]t
u0fgf uL cn ugkb5
f]xL k|f=nL= sf] ljlQo ljj0fdf Bills and Account Receivable df $amp b]lvPsf]
5 eg] cfosf] ljlj0f cgrL df ^$)(ndash dfq cfdL b]vfPsf]n] (^ndash lngkg]
sdsf] ki6fO +nUg ePsf] 5g fy sbftfn] ljlQo ljj0fdf Bills Account payable b]vfPsf]
$($(ampndash df cfosf] ljj0f cglr df sg klg fx b]vLPg cgrL tyf ljlQo
ljj0fdf ljt[t ljj0f +nUg gePsf] cffdL (^ndash fx $($(ampndash uL hDdf
amp$)^ndash sf] DjGwdf 5fgjLg uL cfos P]g ) sf] bkmf $) jdf]lhd DkQL tyf bfloTj
sf] lgu dfgL k|ltzt sf bn] xg] s ndash zNs tyf Jofh d]t 5fgljg xgkb5
cfos P]g ) sf] bkmf amp jdf]lhd sg JolQmn] sg cfo jifdf k|fKt u]sf] ]jf zNs
jfktsf] sdnfO cfodf dfj]z ugkb5 ot uL bkmf jdf]lhd ]jf zNs eQmfgL ubf
k|ltzt sf bn] eQmfgLdf sssectL ugkb5 pQm k|f=nL= n] ]jf k|bfg u]jfkt o jif k|fKt ugkg]
sddf ]jfu|fxLjf6 ssectL ulPs]f sd amp^ampamp^ndash x]sf] sbftfn] k]z u]sf] cfoljj0fsf] sn
]jf zNs )^$ndash xgkg]df k]z uLPsf] cfo ljj0fsf] cgrL df $amp)()ndash dfq
dfj]z uL amp)$ndash36L cfo b]vfPsf] kfOof] ctM 36L xg uPsf] sdnfO cfodf dfj]z
uL P]g jdf]lhd s amp(amp)ndash f] df nfUg] Jofh zNs d]t u0fgf ugkb5
f]xL k|f=nL= n] ljlQo ljj0fdf Loan and Advance tkm of] jif ^amp^ampndash ut jifsf
($^^) b]vLG5 Loan Advances dWo] s kLIf0fjf6 of] jif )(ndash C0f sd
ut cf=j=df ^ndash x]sf]df o jif $ndash ljlQo ljj0f jf6 b]lvPsf] t Jofh vr
bfjL gu]s]f cjyf b]vLG5 sbftfn] f] C0f sf] s+u lnPs]f xf] f] sf] as 6]6d]G6 tyf
ljlQo ljj0f d]t kmfOnfy +nUg u]s]f kfOPg eg] afFsL sd advances sf] amp))ampampdividesndash
snfO lbPs]f xf] f] sf] ljj0f d]t +nUg ePs]f b]vLPg ljj0f +nUg gfVbf of] jif vr ssectL
bfjL u]s]f C0f sd )(ndash sf] olsg ug lsPg o DjGwdf 5fgljg xgkb5
17 dfHbft dNofIacuteg M cfos P]g ) sf] bkmf cgf Jofkf dfHbftsf] nfut ssectf ugkg]
Jojyf x]sf] 5 eg] f]xL bkmfsf] pkbkmf $ df clGtd dfHbft dNof+sg ubf jhf dNo jf nfut
dNo hg 36L 5 f] cfwfdf fVgkg] Jojyf 5 Ps O086laquoLh k|f=nL n] cf=j= )ampamp df
(^$$$ s] hL sRrf kbfy vkt uL k|lt s]=hL ^$ sf] bn] Cost of Good Sold df
amp)(($ vr bfjL u]sf] 5 t lghsf] dfHbftsf] dNofsgdf $^amp$ s]hL sRrf
kbfy dfHbft fVbf k|lt s]hL ^amp$ sf bn] fvL hDdf amp$^)ndash sf] dfHbft fv]sf]
b]lvof] sbftf ljut nfdf] do b]lv 3f6fdf +rfng ePsf] 5 lghsf] jftljs nfutsf]
cfwfdf vkt nfut vr bfjL ubf ^amp$ k|lt s]hL xg]df vktdf divide j9L bflj ul
(^$$ndash s]hLsf] ^(ndash j9L nfut bfjL b]lvPsf]n] f] nfut nfO bkmf jdf]lhd cdfGo
uL ^(ndash gf]SfgL dfof]hg xgkb5
18 Jofh cfDbfgL M cfos P]g ) sf] bkmf amp= jdf]lhd bfloTjsf] lgujf6 k|fKt sdnfO cfodf
dfj]z ugkg] Jojyf 5 Ps s+=k|f=nL= n] cf=j= )ampamp df Ps +rfnsnfO =))))))ndash
fk6L lbOPsf]df f] sddf k|rlnt Jofhb k|ltztn] xg] ))))) cn uL cfDbfgL b]vfpg
kg]df cfDbfgL gb]vfPsf]n] f] sddf cfos P]g ) jdf]lhdsf] s amp)))ndash f]df nfUg]
zNs Jofh hljfgf d]t cn ugkb5
19 hljfgf vr M cfos P]g ) sf] bkmf jdf]lhd nfUg] vr bflj ubf hljfgf tyf xhfgf
vr bfjL ug kfpg] b]lvbg Ps s+=k|f=nL= n] cf=j= )ampamp df (ndash xhfgf d]t vr
120
bflj u]sf]n] f] sdnfO cdfGo uL cfos P]g ) jdf]lhdsf] s $ampndash zNs Jofh
hljfgf d]t cn ugkb5
20 Dj4 kIfsf] sff]jf M Ps s+=k|f=nL= n] cf=j= )ampamp df +rfns jo+ jf6 ^)))))ndash df
uf8L vlb u]s]f 5 jo+ +rfnsjf6 vlb ubf Tosf] jftljs vlb dNo gvn]s]f tyf +j4
sff]jfdf P]gsf] bkmf jdf]lhd Jojyf kfngf gePsf]n] nfut jftljs xf] eGg] cjyf b]lvPg
fy +j4 JolQm+u vlb ubf dfof]hg guL k dNo clej[l4 s lnPsf] xg] xbfF yk 5fgljg
ul jftljs vlb nfut olsg uL bkmf $) jdf]lhd lgu ul cglr -s_ jdf]lhd s
$))))ndash zNs Jofh hljfgf d]t cn ugkb5
21 Jofh vr ssectL M Ps s+=k|f=nL= n] cf=j= )ampamp df gf]SfgL ePsf] ljlQo ljj0f k]z u]sf] 5
sbftfn] bkmf $ jdf]lhd Jofh vr bfjL klg ub cfPsf] 5 sbftfn] lnPsf] +~rfns fk6L
jfkt o jif )ndash sf] ^((amp)ndash Jofh s kLIf0fdf cdfGo u]s]f 5 t lghn]
cf=j= )amp)amp df klg +~rfng fk6L jfkt ^))ampndash lnPsf]df f] sf] Jofh cdfGo u]sf]
gb]lvbfF cfos P]g ) sf] bkmf $ jdf]lhd cfift amp= k|ltztn] xg] ^)$ndash vr slsect
glbO gf]Sfgjf6 36fpgkg] b]lvPsf] 5
22 sff]jf le8fg M Ps 6laquo]l8Euml k|f=nL n] )amp))amp df k]z u]sf] dNo clej[l4 s ljj0fdf s
of]Uo vlb = ^(^ sof]Uo cfoft (^$$ndash s 56 vlb $$ampndash d]t
hDdf (ampndash vlb b]vfPsf] 5 t lghsf] cfls8f ljj0f Reconcile Sheet cgf
cfoft jf6 (ampndash vr bflj u]s]f b]lvG5 yfgLo vlb d]t hDdf $$amp$$$ndash
vlb b]lvPsf]n] Cost of Good sold df hDdf ($ndash vlb b]vfO ^)$amp)^ndash vlb
b]vfPsf] kfOPg ty pQm sdnfO cfos P]g ) sf] bkmf jdf]lhd sn gfkmf $$
k|ltztn] xg] ))(ndash df cfos P]g ) sf] cglr -s_ jdf]lhd zNs Jofh hljfgf
d]t 5fgjLg uL s bfloTj olsg xgkb5
23 dfHbft dNoIacuteg M Ps tL pBf]u n] )amp))ampdf k]z u]sf] dfHbft ljj0f cgf tofL lt k|lt
s]hL $^$ sf bn] $^^$ sf] dfHbft fv]sf] b]lvof] lghn] Cost of Good sold cGtut o jif vkt sRrf kbfy sf] nfut amp$(amp x]sf] b]lvof] eg] ljqmL nfut k|lt s]hL
ndash b]lvof] cfos P]g ) sf] bkmf jdf]lhd jftljs nfut bflj ug kfpg] Jojyf 5
lghsf] dfHbft lt nfut k|lt s]hL b]lvPsf]df vkt nfut nfut amp$(amp b]vfO k|lt
s]hL $((amp j9L b]vfPsf]n] ljqmL kldf0f )amp s]hLsf] ^)amp^ndash j9L nfut 36fO cfos
P]g ) cgf gf]Sfg 36fpg kb5
f]xL pBf]un] tLsf] ljqmL b ndash k|lt s]hL b]vfpbf dfHbft $^$ sf bn] flv
s]hL QLsf] $^ndash dfHbft b]vfPsf]df cfos P]g ) sf] bkmf cgf jhf
dNo jf nfut dNo hg 36L 5 f] cfwfdf dfHbft fVgkg] Jojyf u]sf]df k|lt s]hL (^$
sf bn] ) s]hL sf] ^ndash j9L dfHbft dNofsg u]sf] sdnfO cfos P]g )
sf] bkmf $) jdf]lhd lgu ul cglr -s_ jdf]lhd zNs Jofh hljfgf d]t 5fgjLg
ugkb5
24 kFhLut vr M cfos P]g ) sf] bkmf -_ jdf]lhd khLut k|s[ltsf] vr ssectL ug] gkfOg]
Jojyf 5 Ps klZdgf k|f=nL n] )amp)amp df k]z u]sf] ljQLo ljj0f sf] cgrL ) df x]sf]
k|zflgs vr tkm Building contruction expenses amp(ampampndash bfjL uL f]xL vr cfo
ljj0fdf klg bfjL ulPs]f 5 pQm vr khLs[t ugkg] n]v]sf]n] vrssectL cdfGo uL cfos P]g
) jdf]lhd nfUg] s $amp($ndash f] df nfUg] Jofh zNs d]t u0fgf uL cn ugkb5
cfos P]g ) sf] pkbkmf $ jdf]lhd cfo cfh+g xg] sfo+df k|of]u ePsf] bfloTjsf]
Jofh vr+ s66L ug+ kfpg] Jojyf 5 f]xL k|f=nL=n] k]z u]sf] cfo ljj0f cgf o jif
^ Jofh vr bfjL u]s]f 5 sbftfsf] ljQLo ljj0f cgf o jif sf] cGTodf js
C0f )ndash 8fO]S6nfO k]sL lbPsf] ^$ndash x]sf] b]lvG5 Psftkm jsjf6
C0f lnO Jofh vr a9fPsf] csf]tkm 8fO]S6nfO k]ZsL lbO lnPsf] C0f Jojflos k|of]hgdf
k|of]u gePsf]n] cfift k]sL sd $)()ndash sf] cft Jofhb $=amp$ k|ltzt sf] bn] u0fgf
ubf xg] )$)ndash cdfGo uL cfos P]g jdf]lhdsf] s $)(^ndash f] df nfUg] Jofh
zNs d]t u0fgf uL cn ugkb5
dNo clej[l4 s P]g ) sf] bkmf amp tyf lgodfjnL ) sf] lgod $ jdf]lhd
c6f]df]jfON vlbdf lt]sf] dNo clej[l4 s sf] $) k|ltzt Dd ssectL bfjL ug kfpg] Jojyf
121
5 f]xL k|f=nL= n] k]z u]s]f ljj0f cgf o jif )amp(ndash sf] c6f]df]jfON -Mitsubishi
asx) vlb ePsf]df f] jfktsf] dNo clej[l4 s ^()^ndash sf] ^) k|ltztn] xg] sd
$$(ndash 8]lj6 dfof]hg guL k bfjL u]sf]n] f] sd f] df nfUg] Jofh zNs d]t
u0fgf uL cn ugkb5
25 s slsect M cfos P]g ) sf] klR5]b amp bkmf amp( df tf]lsPsf] bdf s slsect ugkg] Jojyf 5 Ps lrDgL pBf]un] )amp)amp df eQmfgLdf 36L sssectL u]s]f b]lvPsf]n] 36L xg
uPsf] ^ndash f] df nfUg] Jofh d]t u0fgf uL cn ugkb5
26 dfgkflts s M dNo clej[l4 s P]g ) sf] bkmf amp-_ jdf]lhd vlb ljqmLsf] k|To]If DjGw
yflkt ug gsLg] ePdf s nfUg] sff]jfsf] dfgkflts lxfjdf vlb jf cfoftdf lt]sf] s
s66L ug kg] Jojyf 5 Ps OG6g]zgn k|f=nL=sf]] cf=j )amp))amp sf] dNo clej[l4 s ljj0f
cgf sn sff]jfsf] (amp k|ltzt sof]Uo ljqmL tyf amp k|ltzt s 56 ljqmL u]sfn]] f]xL
cgkftdf bfjL ubf $amp(ndash sf] dfq ssectL bfjL ugkg]df amp(ndash sf] s ssectL
bfjL uL $) sf] dNo clej[l4 s j9L bfjL ulPsf] 5 ct =$)ndash sf] k|ltztn]
xg] ^)amp^ndash j9L dNo clej[l4 s ssectL bfjL ePsf]df k0f s n]vfkLIf0fjf6 cdfGo ulPs]f
)^ 36fO jfsL xg] ^amp)ndash f] df nfUg] Jofh tyf hljfgf d]t u0fgf uL cn
ugkb5
27 s slsect M cfos P]g ) sf] bkmf amp tyf df klgtlds tyf ]jf zNsdf eQmfgLdf sssectL
ug] Jojyf 5 Ps O08li6laquoh k|f=nL n] )amp)amp df vrsf] eQmfgLdf sssectL ugkg]df gu]sf]
tyf 36L u]s]f kfOPsfn] 36L xg uPsf] $))ampndash f] df nfUg] Jofh zNs d]t u0fgf uL
cn ugkb5
cfos P]g ) sf] bkmf jdf]lhd Jojfo jf nufgLjf6 cfo cfhg xg] sfodf ePsf
vrx ssectL ug kfp5 Tot uL bkmf ( jdf]lhd jfljTjdf xL cfo cfhg xg] sfodf k|of]u
ePsf] x|fof]Uo DklQsf] x|f vr ssectL ugkg] Jojyf 5 f]xL O08li6laquohn] k]z u]sf] ljQLo ljj0f
cgf JoflQmut k|of]hgdf pkof]u xg] DklQdf x|fssectL $)^ampamp bfjL u]sfn] f] vr cdfGo
uL gf]SfgL 36fpgkb5
28 dNo clej[l4 s slsect M dNo clej[l4 s lgodfjnL ) sf] lgod $ jdf]lhd jfL fwgsf]
nflu xNsf k]6laquof]lnod OGwg vlbdf ltsf] dNo clej[l4 s ssectL ug gkfOg] Jojyf 5 Ps
vfg]kfgL k|f=nL n] )amp))amp df k]z u]s]f ljQLo ljj0f tyf dNo clej[l4 s ljj0fsf] lxfj
ldnfg cgf oftfoft vrdf OGwg jfkt ((ndash k|zflgs vr tkm OGwg vr
^$)amp)ndash uL )^^ndash sf] k|ltztn] xg] sd ^)ampndash dNo clej[l4 s ssectL bfjL
u]sfn] f] ssectL cdfGo uL f] sddf Jofh hljfgf d]t u0fgf uL cn ugkb5
cfos P]g ) sf] bkmf jdf]lhd dNo clej[l4 s df btf ePsf] sbftfnfO ]jf
zNs jfktsf] sd eQmfgL ubf eQmfgLdf = k|ltztsf bn] xg] sd sssectL ugkg] Jojyf 5
f]xL k|f=nL= n] ljQLo ljj0fcgf Jofkf k|j4g vr jfkt (amp$))ndash d=c=sdf btf x]s]f
lj1fkg Ph]GLnfO eQmfgL u]sf] b]lvPsf]df s ssectL u]s]f kfOPg f] sdsf] = k|ltzt n]
u0fgf ubf xg] $^ndash f] df nfUg] Jofh tyf zNs d]t u0fgf uL cn ugkb5
29 lddofr M ljleGg sbftfsf] sff]af sddf cfo jif )amp)amp df ldDofr b]lvPsf] egL
cGo s sfofnoaf6 5fglag ug kqfrf ulPsf] b]lvof] tL sbftfn] vlbdividelaqmL sd b]vfPsf]df
sd vlbdividelaqmL b]vfPsf] sd =80732975ndash DaGwdf 5fglag uL cfos P]g ) sf]
cgrL adf]lhd s =20183243ndash tyf zNs Aofh hlafgf d]t olsg uL cn ugkb5
cfos P]g ) sf] bkmf $ -$_ df g]kfndf |f]t x]sf] Jojfoaf6 dfq cfo jifdf =)
nfv Dd sff]af = nfv Dd sff]af xg] k|fs[lts JoQmLn] 8] ljj0f egkg] Jojyf 5
sbftfn] sbftfaf6 f] eGbf a9L sdsf] sff]af u]sf] cjyfdf klg 8] sf] cfo ljj0f
k]z u]sf]]n] jftljs sff]af gb]vfO vl6 sff]af u]sf] b]lvbfF 5fgljg uL cfos P]g )
adf]lhd nfUg] s =^^$ampndash zNs tyf Aofh d]t cn ugkb5
30 +rgf lgdf0f dNo clej[l4 s MdNo clej[l4 s P]g ) sf] bkmf -_ jdf]lhd Jojflos
k|of]hgsf] nflu lgdf0f ulg] krf nfv kfofeGbf j9Lsf] ejg tyf +rgf btf gePsf] JolQmjf6
lgdf0f ufPsf] eP tfklg Totf] lgdf0f btf ePsf] JolQmjf6 ufP x dfgL s bflvnf ugkb5
Ps lf]6 k|f=nL=n] )amp)amp df k]z u]s]f ljQLo ljj0f cgf =((^))^$$ sf] ly DklQ
j9]sf] b]lvPsf]df TonfO yk kli6 ug] cgrL ljj0f cgnfOg cknf]8 ulPs]f 5g pQm DklQ
122
j[l4sf] DjGwdf 5fgljg uL btf gePsf] JolQmjf6 +rgf lgdf0f ulPs]f eP dNo clej[l4 s
cn ugkb5
31 ssf] b kms M cfos P]g ) sf] cgrL =-_ cgf sg cfo jifdf rf]6 la8L luf
vfg]tL vgL dlbf ljo Jojfo ug] lgsfosf] sof]Uo cfodf tL k|ltztsf bn] s nfUg]
Jojyf pNn]v 5 Ps k|f=nL= n] cf=j= )ampamp df sff]jf sd $(((ndash b]vfO
))^ndash s of]Uo cfo b]vfPsf]df s sd k|ltztn] xg] ))ndash cnL u]sf]df gku
k|ltzn] xg] gku s $)ndash lgwf0f ugkb5
32 cfo ljj0f M ljleGg $ sbftfn] dNo clej[l4 s ljj0f k]z u]sf] b]lvof] t cfos P]g
) sf] bkmf (^ adf]lhd cfo ljj0f k]z u]sf] b]lvPg ty pkoQm sbftfsf] jftljs
sff]af olsg uL cfos P]g ) sf] cgrL -s_ adf]lhd laqmL sdsf] k|ltztsf bn]
xg] s ^amp^ndash tyf zNs Aofh hlafgf lxt cn ugkb5
33 ljBfno wf cfof]hgf +yfut ljBfno dfkb08 tyf ~rfng lgb]lzsf )^( sf] zlIfs
Jojyf DaGwL sDkf]g]G6 g+=$== cgk lghL If]qaf6 ~rflnt zlIfs +yfn] cfwfet txsf
ljBfnoxn] = nfvDd dfWolds txDdsf ljBfnoxn] a9Ldf = nfvDd lj1kg vr
ug kfpg] Jojyf 5 Ps zlIfs sbftfn] cf=j= )ampamp df lj1fkg tyf k|j4g vr
707002- bfaL ubf vrsf] DalGwt lgsfoaf6 jls[lt glnPsf] lgb]lzsf adf]lhd 207002-
a9L vr bfaL u]sf] sddf nfUg] s zNs hlafgf d]t 5fglag uL cn ugkb5
34 ssf] b M dNo clea[l4 s P]g) sf] cgrL sf] dx sf] aeligcfAElig df ljQLo ]jfnfO s
56 xg] ]jfdf fv]sf] 5 ljlQo ]jf egL dNo clej[l4 sdf btf gxg] t ljlQo sff]jf ug]
+yfsf] nflu cfos P]g ) sf] cgrL n] tf]s]sf] ljlQo ]jfdf nfUg] ) k|ltzt s cn
gxg] lylt sfgg Ddt b]lvbg Ps 6laquoGkm k|f=nL=n ] k] u]sf] ljlQo ljj0fdf cfo jif )ampamp
sf] sof]Uo cfo =^($amp$ndash nfO ljQLo ]jfFu DalGwt ePsf]n] ) k|ltzt s lgwf0f
ugkg]df k|ltzt dfq lgwf0f u]sf]n] gku sdf cfos P]g ) sf] cgrL adf]lhdsf]
zNs tyf Jofh u0fgf uL cn ugkb5
35 kms ljj0f M ljleGg ^ sbftfn] k]z u]sf] cfo ljj0f dNo clej[l4 s ljj0fsf] cfodf
kms b]lvPsf]n] f] DjGwdf 5fgljg uL cfos P]g ) sf] cglr -s_ jdf]lhd s
146380960 tyf zNs Jofh hljfgf lxt 5fgljg xgkb5
36 36L s M sbftfn] k]z u]s]f cfo ljj0f eGbf d=c=s ljj0fsf] ljqmL 3l6 b]lvPsf] 5 cfo
ljj0f eGbf dNo clej[l4 s ljj0fdf 3l6 ljqmL b]vfpbf dNo clej[l4 s df btf ePsf
sbftfjf6 dNo clej[l4 s sd cn ePsf] xg Sg] xbf 5fgljg ul dNo clej[l4 s cn
ug 5fgjLg xgkb5
37 +rfns fk6L M Ps k|f=nL cf=j= )ampamp n] k]z u]s]f ^^(ndash sf] ljlQo ljj0fdf
Advence to propiter elg amp)))))ndash +rfns fk6L lbPsf] b]lvof] pkf]Qm sddf cfos
P]g ) sf] bkmf amp jdf]lhd k|rlnt cfift Jofh k|ltztn] xg] )))ndash nfO cfodf
dfj]z ul f] df nfUg] s amp)ndash zNs Jofh hljfgf d]t cn ugkb5
k|f=nL sf]] ljlQo ljj0fdf dfHbft $ampamp)))ndash x]sf] b]lvG5 lgh sbftfn] dNo clej[l4 s
sf] ljj0fdf ())$ndash dfq dNo clej[l4 s qm]l86 b]lvG5 hsf] cfwfdf cfift dfHbft
))ndash eGbf s]xL j9L xgkg] b]lvG5 k|zflgs tyf khLut vr tkm klg pNn]Vo dNo
clej[l4 s of]Uo vlb b]lvbg j9L sd DjGwdf 5fgljg ul jftfljs dfHbft olsg
ugkb5
38 gkfpg] qm]l86 M dNo clej[l4 s P]g ) bkmf amp jdf]lhd btf ePs]f JolQmn] cfˆgf] s nfUg]
sff]jf+u +DjlGwt jt jf ]jf cfoft jf k|fKt ubf lt]sf] jf ltgkg] ssf] sd cfkmn]
p7fPsf] ssf] sdjf6 slsectug Sg] Jojyf 5 Ps 6laquo]lgEuml ]G6 k|f=nL n]] cf=j )amp)amp )ampamp
df k]z u]sf] dNo clej[l4 s ljj0fdf (^()ndash qm]l86 b]vfPs]f 5 P]gsf] bkmf amp
jdf]lhd gkfpg] bflj qm]l86 (^()ndash nfO cdfGo ugkb5
39 gkfpg] qm]l86 M dNo clej[l4 s P]g ) bkmf amp jdf]lhd btf ePs]f JolQmn] cfˆgf] s nfUg]
sff]jf+u +DjlGwt jt jf ]jf cfoft jf k|fKt ubf lt]sf] jf ltgkg] ssf] sd cfkmn]
p7fPsf] ssf] sdjf6 slsectug Sg] Jojyf 5 Ps sf]nf]gL n]] cflys jif )^(amp) b]lv xfnDddf
123
k]z u]sf] dNo clej[l4 s ljj0fdf )amp$(ndash qm]l86 b]lvPs]f 5 P]gsf] bkmf amp jdf]lhd
gkfpg] bflj qm]l86 )amp$(ndash nfO cdfGo ugkb5
40 nfut vr M cfos P]g ) sf] bkmf cgf sg JolQmsf] sg cfo jif+df sg Jojzfojf6
ePsf] cfo u0fgf ug]+ k|of]hgsf] nflu f] jif+df f] JolQmsf] Jojzfosf] Jofkf dfHbftsf] lg+u
DjGwdf pkbkmf jdf]lhd u0fgf ulPs]f vr+ s66L jfx]s cGo sg klg vr+ s66L ug+ kfOg]
5g sbftfn] (^$(ndash cfo xbf $amp$ndash nfut vr bfjL u]s]f 5 ty P]gn]
tf]s]sf] Jojyf eGbf jl9 cjfefljs vr bfjL $amp$ndash 5fgljg ul gf]Sfgjf6 ssectf
ugkb5
sbftf ]jf sfofno sflndf6L
- cfo ljj0f M cfos P]g ) sf] bkmf (^ df k|To]s JolQmn] cfo jif+ dfKt ePsf] tLg dlxgf
leq f] jif+sf] cfo ljj0f bflvnf ug+kg]+ Jojyf 5 of] jif+ cfo ljj0f bflvnf ug+kg]+ 15535
sbftfdWo] 8623 sbftf [55=50 k|ltzt n] dfq cfo ljj0f bflvnf u]sf] clen]vaf6 b]lvG5
sfggdf tf]lsPsf] dodf cfo ljj0f bflvnf gug]+ 6912sbftf sf] vf]lh uL cfo ljj0f bflvnf
ug+ nufpg] sfo+ ePsf] 5g
dNo clea=l4 s ljj0f M dNo clej=l4 s P]g ) sf] bkmf df sbftfn] k|To]s dlxgf
sf] lbg leq s ljj0f aemfpg kg]+ Jojyf 5 sfof+nodf dNo clea=l4 sdf btf+ ePsf
4724 sbftfxdWo] 33 n] aGb u]sf] af_sL 4691 n] dNo clea=l4 s ljj0f aemfpg kg]+df
597 n] 8]lj6 ljj0f 1258n] qm]l86 ljj0f 786 n] zGo ljj0f k]z u]sf] 1404 n] ljj0f
k]z gu]sf] 646 gvn]sf] b]lvG5 oaf6 8]lj6 ljj0f aemfpg] sbftfsf] _Vof Gog b]lvPsfn]
ahf cgudg uL otf ljj0fsf] 5fgjLg ugkb+5
lgGt qm]l86 M sfof+nodf btf+ x]sf sbftfxn] )amp$ b]lv )amp Dd 1258 j6f
qm]l86 s ljj0f k]z u]sf]df tL sbftfnfO+ -496088055ndash g]kfn sfn] dNo clea=l4 s
lkmtf+ lbg kg]+ _efljt bfloTj b]lvPsf]df f] sdnfO+ cfly+s ljj0fdf bfloTjdf b]vfOPsf] 5g
dNo clea=l4 sdf sd qm]l86 b]vfO+ ljj0f k]z ug]+ otf sbftfxsf] sff]jfsf DaGwdf
sfof+noaf6 laif]z lgufgL fvL jftljs qm]l86sf] cjyf olsg uL d- c-s 8]lj6df Nofpg
k|efjsfL kxn ugkb+5
$ d-c- s jSoftf M dNo clea=l4 s P]g ) sf] bkmf ( df sbftfn] k|To]s s cjlwsf] s
f] cjlw dfKt ePsf] ldltn] kRrL lbgleq aemfpg kg]+ Jojyf x]sf] 5 sfof+nodf btf+ x]sf
sbftfxdWo] )amp cfiff9 dfGt Dd 1018 sbftf s jfkt - 218459210ndash bflvnf ug+
af_sL x]sf] 5 nfdf] do b]lv aSoftf xgn] s cnL k|efjsfL b]lvPg o tkm+ sfof+non]
Wofg lbgkg]+ b]lvG5
cfos aSoftf sfof+no cGtut x]sf sbftfxdWo] ljleGg sbftfx_u ldlt )amp cfiff9
dfGtDd cfos - amp$^amp^ndash klgtlds s -()- axfn s - (amp^ndash ul hDdf
sd 575583898ndash cfly+s jif+sf] cn ug+ af_sL x]sf] 5 kgfj]bgsf nflu uPsf sbftf
afx]ssf sbftfsf] cnLdf k|efasfLtf Nofpg kb+5
^ dNo clej=l4 s sf]if M dNo clej=l4 s lgodfjnL ) sf] lgod cgf e_f ljGbdf
_slnt Dk0f+ s sd dNo clej=l4 sf]if vftfdf blgs kdf hDdf ug+kg]+]+ oL sf]ifdf hDdf
xg cfPsf] sdaf6 ljefun] cfb]z lbPsf] sd lkmtf+ lbO+ jf_sL xg] sd blgs kdf tf]lsPsf]
fhj vftfdf hDdf ug+kg]+ Jojyf 5 o jif+ sbftfsf] -$()(ampampndash lkmtf+ ePsf] 5 dNo
clea=l4 s lkmtf+ lbgsf] nflu cGo vr+ zLif+sdf ah]6sf] Jojyf uL f]xL vr+ zLif+saf6 lgsfzf
vr+ ug+ kg]+df ah]6df dfj]z guL otf] vr+ u]sf] kfOof]
amp skLIf0f M cfos P]g ) sf] bkmf (-amp_ (^-_ ))-_ ) Pj+ dNo clea[l4 s P]g
) sf] bkmf tyf cGtMzNs P]g ) sf] bkmf )3 cfGtls ljefun] _zf]lwt s lgwf+0f
ug+ Sg] Jojyf 5 of] aif+ s kLIf0faf6 lgwf+0f ePsf] cfos -18261 xhf dNo clej=l4 s -
13440 xhf cGtMzNs -103 xhf - 28522 xhf l~rt gf]SfgL 36fOPsf] b]lvG5 btf+
ePsf sbftfsf] hf]vLd If]q klxrfg uL klIf0fsf] bfof a9fpg] gLlt cjnDag ulPdf g]kfn
sfsf] fhjdf yk of]ubfg xg] b]lvPsf] 5
124
fdflhs Iff s M cfos P]g ) sf] cgrLndash sf] bkmf adf]lhd o jif fdflhs Iff
s jfkt =5347477563 cn eO g]kfn sfsf] fhj vftfdf bflvnf ePsf] 5 fdflhs
Iff sf]if -Jojyfkg tyf ~rfng_ lgodfjnL )^amp cgf fdflhs Iff sf]ifn]
of]ubfgstfxnfO klrokq hfL ug] Jojyf d]t x]sf] 5 sbftfxn] cfo ljj0f k]z ubf
sbftfn] w] hgf sdrfL jf sfdbf b]vfO pgLxnfO otf] s nfUg] sdsf] LdfDd tna
eQmfgL ePsf] b]vfpg] u]sf] kfOof] otf] snfO Jojlyt ug s bflvnf ubf sf]ifaf6 hfL
ePsf] klrokq gDa clgjfo kdf pNn]v ug nufpg kb+5
( ldDofr M Ps lalhg] k|f=nL sf] cfo aif )ampamp sf] skLIf0f sf] ldDofr lkf]l6ordf ljj0f
cgf o sbftfn] Ps k|m6 ]G6 k|f=nL nfO u]sf] ljqmL (amp)^ndash sbftfsf] ljqmL ljn
kfl6 n]haf6 k6L ePsf] Joxf]f pNn]v 5 vlb ug] sbftf gg kmfOn b]vLPsf]n] sbftfn]
b]vfPsf] ljqmL tyf Ps k|m8 ]G6n] u]sf] vLb vnff ePsf] b]vLbg sfofnoaf6 skLIf0f ubf
cfˆgf] sfoIf]qsf] sbftfsf] d]t vlb ljqmL le8fg gu]sf]n] Ps k|m8 ]G6sf] sff]jfsf] yk
5fgljg uL cfos P]g ) adf]lhd s =(amp)^)) f]df nfUg] zNsJofh hljfgf
lxfa uL cn ugkb5
sbftfsf] ljlQo ljj0fdf x|f of]Uo DkQL dWo] u dxsf] jfL fwg dxsf] dNo
$)^ndash b]lvG5 f] dNo dWo] sbftfn] o jif ))))ndash sf] df]6fOsn ljqmL u]sf]df
f] sd x|fof]Uo DkQLdf dfj]z u]sf] t gub k|jfx ljj0fdf DkQL las|L b]vfPsf] kfOPg
k|fKt ePsf] sd gub k|jfx ljj0fdf dfj]z gu]sf]n] cfos P]g ) sf] bkmf $) jdf]lhd
DkQL tyf bfloTjsf] lgu ePsf] egL P]g] jdf]lhd nfUg] s ))))ndash lgodfgf nfUg]
Jofh zNs tyf hLjfgf d]t yk 5fgljg uL cn xgkb5
) kms lja0f M Ps 6]laquo8sf] cfo jif )^(amp) sf] dNo clej[l4 s ljj0f cgf $$amp)ndash
dNo clej[l4 s lngkg] b]lvG5 t lghsf] ljlQo ljj0f cgf o jif sg kgL dNo clej[l4
s lngkg] b]lvPsf] 5g jftljs lngkg] dfj]z guL ljlQo ljj0f tof kf]sf]n] cfos P]g
) sf] bkmf $) jdf]lhd f] sdnfO lgu dflg f] df cfos P]g ) sf] adf]lhd s
^(ndash tyf zNs Jofh hljfgf d]t cn ugkb5
sbftfn] o jif hDdf rQmf klh )))))ndash fvL Jojflos sff]jf u]sf] 5 o jif
alsEuml C0f sg klg gb]lvPtfklg amp$^$ndash k|f]kfO6nfO ltgkg] bfloTj b]vfPsf] sd cfos
P]g ) jdf]lhd k|flKtsf] k6fO DjGwdf s kLIf0fdf s]xL pNn]v 5g
gkfpg] vr M ld]G6 pTkfbg ug] Ps sbftfn] cfo aif )amp)ampdf Village Development
cGtut ^)))))ndash vr bfjL u]sf]df s kLIf0fjf6 pQm sdnfO dfGotf lbPsf] 5 pQm
vrsf] n]h cWoogjf6 f] vr sbftfsf]] sf]jf+u k|ToIf +DjlGwt vr gb]lvPsf] tyf rGbf
bfg bftAosf] ldf leq klg gx]sf]n] vrnfO cfGo uL P]g] jdf]lhd nfUg] s ))))ndash df
Jofh zNs d]t u0fgf ul cn ugkb5
gubdf eQmfgL M cfos P]g ) sf] bkmf -_ jdf]lhd Ps k6sdf krf xhf eGbf j9L
gubdf eQmfgL u]df f] vr slsect ug gkfOg] Jojyf 5 Ps sG6laquoSg k|f nL n] cfo aif)amp)ampdf
k]z u]sf] ljj0f fy +nUg n]hjf6 )amp)amp df Ps cy dlehnfO)$)))ndash gub eQmfgL
u]sf] b]lvPsfn] f] vr cdfGo uL s amp^)))ndash f] df nfUg] Jofh zNs d]t u0fgf uL
cn ugkb5
Jofh vr M cfos P]g ) sf] bkmf $ jdf]lhd Jojfojf6 cfo cfhg ug] sfodf k|of]u
ePsf] bfloTjsf] Jofh vr ssectL ug kfOg] Jojyf 5 Ps nlhli6s k|f=nL=n] cfo aif =)ampamp
k]z u]sf] cfoljj0f cgf o jif Jofh vr amp((ndash bfjL u]s]f 5 sbftfsf] ljQLo
lj0fcgf o jif C0f amp$^ndash b]lvG5 eg] cfift gub tyf js dfHbft $amp(ndash
x]sf] 5 oL cfjZos sd sbftf jo+u xbfxb jsjf6 C0f lnO Jofh vr j9fPsf] b]lvPsf]
xbf f] Jofh vr amp((ndash cdfGo uL cfos P]g ) adf]lhd s amp((ndash Jofh
zNs d]t u0fgf uL cn ugkb5
$ a9L vr M ljljw jtsf] sff]af ug] sbftfn] cfo aif )ampampsf] cfoftdf ljleGg k|1fkg kqdf
eGfdf bflj u]sf] dNo eGfn] nufPsf] bjGbL eGbf j9L vr bfjL u]sf] b]lvof] eGf
vr kl5 bfjL u]sf] amp$^ndash nfO cfos P]g ) jdf]lhd nfutvr slsect glbO f] df
nfUg] s zNs Jofh hljfgf lxt =)$ampndashcn ugkb5
ldDofr M sbftfsf] sff]af sddf cfo jif )amp)amp df ldDofr b]lvPsf] egL cGo s
sfofnoaf6 5fglag ug kqfrf ulPsf] b]lvof] tL sbftfn] vlbdividelaqmL sd b]vfPsf]df sd
125
vlbdividelaqmL b]vfPsf] sd =72230482ndash DaGwdf 5fglag uL cfos P]g ) adf]lhd s
=18057621ndash tyf zNs Aofh hlafgf d]t olsg uL cn ugkb5
= cfo lja0f M cfos P]g ) sf] bkmf $ -$_ df g]kfndf |f]t x]sf] Jojfoaf6 dfq cfo jifdf
=) nfv Dd sff]af = nfv Dd dgfkmf xg] k|fs[lts JoQmLn] 8] ljj0f egkg] Jojyf
5 sbftfn] ljleGg sbftfaf6 f] eGbf a9L sdsf] sff]af u]sf] cjyfdf klg 8] ljj0f
eL cfo ljj0f k]z u]sf] b]lvPsf]n] jftljs sff]af nsfO sff]af u]sf] b]lvbf 5fgljg uL
cfos P]g ) adf]lhd nfUg] s =ampamp)$ndash zNs tyf Aofh d]t cn ugkb5
ouL Ps cfon k|f ln n] Ps 6f] nfO =($(ndash ljqmL b]vfPsf] b]lvG5 sbftf
Ps 6f]n] cfoljj0fsf] cgrL df =^^$ndash dfq vlb b]vfPsf] =$))$ndash dfq
ljqmL b]vfPsf] 5 Pp6 kf6LFu b]vfPsf] vlb g lghn] b]vfPsf] vlb eGbf =($$(ndash n]
a9L b]lvPsf]n] cGo sff]af d]t 5fgljg uL cfos P]g ) adf]lhd s =amp$^ndash
zNs Pj+ Aofh d]t cn ugkb5
amp= vr ssectL M Ps u|k k|f=nL n] cfo aif )ampampdf k]z u]sf] ljlQo ljj0fdf $)ndash OGwg
vr bfjL u]sf] b]lvof] lghsf] k]z ePsf] ljlQo ljj0f DkQL ljj0fdf OGwg k|of]u ug] vfnsf
fwg b]vfPsf] 5g ty jftljs OGwg vr k|of]usf] k|df0f gePsf]n] cfos P]g ) sf]
jdf]lhd vr slsect glbO f]df nfUg] s ndash tyf zNs Jofh hljfgf d]t cn
ugkb5
dNo clea[4L s M dNo clej[l4 s P]g ) bkmf -_ jdf]lhd Jojflos k|of]hgsf] nflu
lgdf0f ulg] krf nfv kof eGbf j9Lsf] ejg jf ckf6d]G6 jf lkordf sDKn]S jf ot cGo
+rgf btf gePsf] JolQmjf6 lgdf0f ufPsf] eP tfklg otf] lgdf0f btf ePsf] JolQmjf6 ufP
x dfgL dNo clej[l4 s bflvnf ugkb5 Ps ljlhg]z sDKn]S k|fnLsf] cfo aif )ampamp
sf] ljQLo ljj0f cgf o jif ejg amp$ sf] yk khLs[t ePsf]df dNo clej[l4
s btf ePsf] JolQmjf6 g ePsf] eGg] olsg xg gs]sf] xFbf f] olsg uL btf gePsf]
JolQmjf6 lgdf0f ufPsf] ePdf dNo clej[l4 s ($amp f] df nfUg] Jofh zNs
d]t u0fgf uL cn ugkb5
cfos P]g ) sf] bkmf ) df sg JolQmn] sg] Jojfojf6 j]xf]g k]sf] ljut ft
cfo jifxsf] slsect xg gkfPsf] gf]SfgL ssectL ug kfpg] Jojyf 5 f]xL sbftfsf] cfo jif
)amp)amp sf] gf]SfgL d]t dfj]z uL sn gf]SfgL =^$^^ndash x]sf]df o jifsf] cfo
ljj0f cgf ut cf=j=jf6 lhDd]jfL ]sf] Jojfosf] gf]SfgL amp)))ndash bfjL u]s]f
kfOPsfn] j9L bfjL u]sf] gf]SfgL $ndash cdfGo uL gf]SfgL 36fpgkb5 fy sbftfn]
k]z u]sf] ljlQo ljj0fsf] cgrL df x]sf] k|zflgs vrtkm Tax Expenses jfkt ^(ndash
vr bfjL u]sf]n] f] DjGwdf 5fgljg uL vr cdfGo uL s of]Uo gf]SfgL 36fpgkb5
( lqlqm| le8fg M sbftfsf]] dNo clej[l4 s ljj0f cgf ljqmL tyf cfo ljj0f cgfsf] ljqmL
le8fg xgkb5 Ps sG6laquoSg k|f=nLn] k]z u]sf]= )ampamp s]f ljlQo ljj0fcgf ljqmL
$^ndash x]sf]df dNo clej[l4 s ljj0f df $)^()ndash dfq dfj]z uL (($ndash
sf] dNo clej[l4 s 36L u0fgf u]sf] b]lvG5 ct pQm 36L ljqmL sdsf] DjGwdf 5fgljg uL
k|ltzn] xg] dNo clej[l4 s (ndash f] df nfUg] Jofh zNs d]t u0fgf uL cn
ugkb5
o uL Ps 8]end]G6 js lnld6]8n] o sbftf+u amp$)$ndash sf] vlb u]sf] b]vfO
ljj0f k]z u]sf]df o sbftfn] ljqmL gb]vfO ldDofr b]lvPsfn] f] DjGwdf 5fgljg uL pQm
sdnfO ljqmLdf dfj]z uL s $$ndash f] df nfUg] Jofh zNs d]t u0fg uL cn
ugkb5
) dfof]hg M gf]Sfgdf x]sf ljleGg sbftfsf] )amp)amp sf] k0f s n]vfkLIf0f eO +zf]lwt
sof]Uo gf]SfgL sfod ePsf]df )ampamp df sbftfsf] cl3Nnf] jifsf] cfo ljj0fsf] cfwfdf
c=Nof ulPsf gf]SfgL amp^^ndash cdfGo uL kl5Nnf] jifdf d]t fxL jdf]lhd dfof]hg
ugkg]df dfof]hg ePsf] gb]lvPsf]n] lgodfgf dfof]hg ugkb5
cfo laa0f M cfos P]g ) sf] bkmf (^ jdf]lhd k|To]s JolQmn] cfo jif dfKt ePsf] tLg
dlxgf leq cfo ljj0f k]z ugkb5 Ps 6laquo]8n] )ampamp sf] cfo ljj0f k]z u]sf] 5g f]
jifsf] dNo clej[l4 s ljj0f cgf sn ljqmL amp(ndash sn vlb ((ndash
b]lvPsf]df f] DjGwdf 5fgljg uL kms ^^^)ndash df cfo s P]g ) adf]lhd s
$^^$ndash Jofh zNs d]t u0fgf uL cn ugkb5
126
s btf M dNo clej[l4 s P]g ) sf] bkmf () tyf dNo clej[l4 s lgodfjnL )
lgod ^ df ePsf] Jojyf jdf]lhd jflifs krf nfv eGbf j9L sof]Uo jtsf] sff]jf ug]
JolQm dNo clej[l4 sdf btf xgkb5 cfo jif )ampamp df rf sf]8 eGbf j9L sff]jf
u]sf] laleGg sbftf dNo clej[l4 sdf btf gePsf] kfOPsfn] s nfUg] jt sff]jfsf]
DjGwdf 5fgljg uL dNo clej[l4 s cn ugkb5
dNo clej[l4 s M dNo clej[l4 s lgodfjnL ) sf] bkmf cgf k|of]u es]sf] jtxsf]
s lgwf0f otf jtxsf] ljqmL dNo vlb dNosf] ljrsf] jrtdf dfu ulg] Jojyf Totf]
vlb ljlqmdf vnfpgkg] Joxf]f pNn]v u]sf] 5 vnfpgkg] Joxf]f Gtf]ifhgs kdf fv]sf]
gkfOPdf sbftfn] ljlqm u]sf] sn dNodf s nufO bflvnf ug nufpg] Jojyf u]sf] b]lvG5
Ps c6f] ]G6 cf=j=)ampampdf amp())ndash sf] uf8L ljlqm u]sf] b]lvG5 eg] lghn] dNo
clej[l4 s ljlqm gb]vfO j sff]jf s 56 ljlqmdf b]vfPsf] 5 ty pkf]Qm lgodfgf n]vf
flv dNo clej[l4 s cn ug kg]df dNo clej[l4 s cn u]sf] gb]lvbf f] ljlqm sdsf]
k|ltztn] xg] )$ampamp^ndash 5fgljg uL cn ugkb5
lqlqm kms M dNo clea[l4 s P]g ) sf] bkmf amp adf]lhd dNo clea[l4 s nfUg] jt jf
]jfdf s cn ug kg] Jojyf 5 Ps OlGhlgolEuml P08 f]ng k|=nL=n] )ampdivideamp df
=()^( cfo u]sf] ljj0f k]z u]sf]df lghn] dNo clej[l4 s ljj0fdf df sg klg
laqmL b]vfPsf] 5g lghsf] l6g l86]ndf =))$ndash dNo clej[l4 s of]Uo vlb b]lvPsf]df
laqmLaf6 sg dNo clej[l4 s cn u]sf] gb]lvPsf]n] ljqmL =()^ndash nfO s of]Uo ljqmL
dfgL P]g adf]lhd s =(amp(ndash tyf hljfgf d]t cn ugkb5
dNo clej[4L s M dNo clej[4L s P]g ) sf] bkmf -_ jdjf]lhd Jojflos k|of]hgsf] nflu
lgdf0f ulg] ) nfv eGbf j9Lsf] ejg jf cGo +rgf lgdf0f ul ljlqm ug] jf Totf +rgf
rfn jf yfO kdf DklQdf b]vfO uL cfo cfhg sfodf pkof]u ug] Totf +rgf dNo clej[l4
sdf btf gePsf] JolQmjf6 lgdf0f ufPsf] ePklg Totf lgdf0f btf ePsf] JolQmjf6 ufPx
dflg s bflvnf ugkb5 ToL bflvnf gu]df f] +rgf jfldTj ePsf] JolQmjf6 s lgwf0f
ul cn pk ulg] Jojyf 5 Ps xfplhEuml s+=k|f=nLn] ejg lgdf0f afkt cf=j )amp)amp cGtut
ampamp^^ndash )ampamp sf] (amp)$^)) sf] +rgf lgdf0f ufPsf] df )amp)amp cglr
jdf]lhd $amp)amp)ndash dfq d c s btf ePsf]+u ufO amp)amp$ sf] d c=s btf +u
gufPsf] cf=j )ampamp df +rgf lgdf0f u]sf]df $)(ndash cglr cgf sf] dfq
d c=sbtfjfnf +u ufPsf] b]lvPsf]n] jfsL hDdf amp(^))(ndash sf] P]g jdf]lhd k|ltztn]
xg] $^$ndash f] df nfUg] Jofh d]t cn ug s lgwf0f xgkb5
sbftf ]jf sfof+nolqk]Zj
1 s dlQmsf] of]hgf M cfos P]g ) sf] bkmf cgf ljefun] s bfloTjsf] olsg ug s
dlQm of]hgfsf] sg k|aGw jf k|aGwsf] efunfO kgM rfllqs0f jf Jojyf ug Sg] k|fjwfg 5
Ps 6]lnsd k|f=ln= g]kfn Ps le]h lnld6]8 fOk|aLr $ ]K6]Da ) df ePsf]
Demftfcgf $ lbgleq g]kfnsf Ps 6]lnsd lnld6]8sf] $) k|ltzt z]o -$) xhf lsQf_ jf
lxtdWo] xhf lsQf z]o pQm le]h lnld6]8 fOk|nfO = sf]8 ) nfvdf laqmL u]sf]
ljj0f pBf]u ljefudf k]z u]sf] 5 f] le]h lnld6]8 fOk|sf] dflns jL8]g lyt ljb]zL
sDkgLn] ^ clk|n ) df g]kfnsf pQm 6]lnsd lnld6]8sf] yk ) k|ltzt -) xhf lsQf_
z]o jfldTj k|fKt ug slj ==^ ca - ( ldlnog ljl8 s|f]g_ vr u]sf] ljj0f cfˆgf]
n]vfkLIf0f tyf jflifs k|ltj]bgdf fjhlgs u]sf] 5 pQm ) xhf lsQfdWo] 6]lnsd k|f=ln= sf]
jfldTjaf6 k|fKt u]sf] xhf lsQfd]t dfj]z ePsf] 5 o cfwfdf 6]lnsd k|f nL sf]
jfldTjdf x]sf] z]o k|fKt ug ljb]zL sDkgLn] sla ==$ ca -=^ ca sf] ) k|ltzt_ vr
u]sf] b]lvG5
pQm 6]lnsd k|f=ln=n] z]o laqmL u]sf] dlxgfsf] cjlwdf g]kfnsf pQm 6]lnsd lnld6]8sf]]
u|fxs cfwf nufgL tyf eljiosf] +efjgfdf sg fet kljtg ePsf] cjyfd]t b]lvFbg f]
6]lnsd lnld6]8sf] z]o g ) df k|ltlsQf ( xhf ) df k|ltlsQf =amp$ xhfdf
sff]af u]sf]df ) ]K6]Dadf pQm le]h lnld6]8 fOk|nfO laqmL ubf z]o k|ltlsQf =
xhfdfq dNofIacuteg ugn] f] sff]af ug cfos P]gsf] bkmf cgf sdlQm of]hgfsf] efusf]
kdf u]sf] k|aGw b]lvof] ty Gog dNof+sg uL lardf dWoy sDkgL v8f u] s 5Ng] k|aGw
u]sf] xFbf pQm sdnfO bkmf amp adf]lhd ahfdNocgf kldf0fLs0f uL nufgLstfn] b]vfPsf]
127
dNo ==$ ca -( ldlnog ljl8 qmf]g ^ clk|n ) sf] ljlgdo b ==$amp_ df
sff]af ePsf] dfgL pQm dNodf z vlb dNo = sf]8 ) nfv vr s66L ubf xg cfpg] nfe
= ca sf]8sf] cfos P]g ) sf] cgrL sf] pkbkmf cgf k|ltztn] xg
cfpg] s =$ sf]8 nfvdf zNs tyf Aofh d]t 5fgjLg uL s lgwf0f Pj+ cn
ugkb5
sbftf ]jf sfofno ktnL8s
1 cfo ljj0f M cfos P]g ) sf] bkmf (^ df k|To]s JolQmn] cfo jif+ dfKt ePsf] tLg dlxgf
leq [bkmf ( jdf]lhd Dofb yk ePsf]df f] Dofb leq f] jif+sf] cfo ljj0f bflvnf ug+kg]+
Jojyf 5 of] jif+ cfo ljj0f bflvnf ug+kg]+ २६६७३ sbftfdWo] २०७१७२ मा ७७५२
sbftf cyf+t [२९ k|ltzt n] dfq cfo ljj0f bflvnf u]sf] 5 cfo ljj0f k]z gug]+ sbftfsf]
yk cgudg ug+kb+5
2 fhj n]vf M cfly+s sfo+ljlw lgodfjnL )^$ df k|To]s sfof+non] cfly+s jif+ dfKt ePsf]
lbg leq nutL fhj sd cn xg af_sL sd tyf xjnL fhj d]tsf] sRrfjfL d]t
le8fO+ fhjsf] jflif+s cfly+s ljj0f tof uL k]z ug+kg]+ Jojyf 5 pQm cfly+s ljj0fsf]
kLIf0f ubf+ o jif+ lhDd]jfL ]sf] sddWo] -१२ sf]8 ४९ nfv ४५ xhf ९७ ldGxf u]sf]df
ldGxf ePsf] DaGwdf ljj0f tof u]sf] 5g sfodL nut sd -२२ sf]8 २३ nfv २०
xhf ८१२ o jif+ cn ug+kg]+df -२९ nfv २९ xhf ७६०[१-३ k|ltzt cn eO+ -२२
sf]8 ५० xhf २९८ cfufdL jif+sf] nflu lhDd]jfL f]sf]n] lgodfgf cn ug+kb+5
3 s ljj0f M sfof+nodf २०७२४१ b]lv २०७३३३१ Ddbtf+ x]sf sbftfxdWo] ^ sbftfn]
qm]l86 s ljj0f k]z u]sf]df tL sbftfnfO+ ५१७१५४२६० g]kfn sfn] dNo clea=l4 s
lkmtf+ lbg kg]+ _efljt bfloTj b]lvPsf]df f] sdnfO+ cfly+s ljj0fsf] bfloTjdf b]vfOPsf] 5g
qm]l86 s ljj0f k]z ug]+ sbftfxdWo] यवरि १२ मयििा दखि ि सव भनदा बढी करनिट ििका] sbftf 5gf6 ePsf dWo] ठला िकमका lgGt qm]l86df x]sf sbftf x]sf 5g dNo clea=l4
s qm]l86 b]vfO+ ljj0f k]z ug]+ otf sbftfxsf] sff]jfsf DaGwdf sfof+noaf6 यवशष lgufgL fvL jftljs qm]l86sf] cjyf olsg uL dNo clej=l4 s 8]lj6df Nofpg k|efjsfL
kxn ug+kb+5
4 gkfpg] s]|l86 M मलि अनभवयि कि ऐि ) को दफा ५ बमोखिम अिसची १ मा उललखिि बसि िथा सवामा कि िलागि Jojyf x]sf] 5 तिसिो बसि वा सवाको िरिदमा पयिल लारको कि दफा १७ बमोखिम कटटी रिग ि दफा २४ बमोखिम यफिाग नलि िपाउि सपषट विवसथा ििकोमा किदािाल पश रिको आनथगक बषग २०७१७२ को आि यवविण ि लिा यटपपणीको िलासाको आरािमा भवि िथा सिचिा निमागण रि मखि उदशि ििकोdf s 56sf] sff]jf u]sf] ly समपखि सििा रिग u]sf] िचगको मलि अनभवl2 कि करनिट दायव रिको किदािाल निमागणानरि समपखि यवयकर रदाग वा भािामा लराउदा मलि अनभवयि कि सकलि ििि अव]सथामा मलि अनभवयि किमा दिाग भई कि करनिट दायव रिको िकम र 23193804- अमानि रिग कि निरागिण रिगkb+5
5 cDjlGwt qm]l86 bfjL M कििोगि ि कि छट दव बसिको कािोवाि ug]+ Ps किदािाल मलि अनभवl2 कि ऐिको दफा १७ अिसाि किदािाल कििोगि आिसर परतिकष समबनर िाखन िचगमातर समावश रिी कि कटटी दावी रिगपिमा रि यवरि बषग दखिक िपाउि कि कटटी रिको दखिएकोल खसथनि एयकि रिग यवरि बषगिर दखिक यवसिि छाियवि ug+kb+5 आनथगक बषग २०७०७१ को िपाउि dNo clej[l4 s qm]l86 bflj u]sf] र ९३१९४०ndash अमानि रिग कि निरागिण रिगपदगछ
6 clu|d s M Ps sbftfn] पश रिको आनथगक बषग २०७१७२ को आि यवविण सिसिी पिीकषण रदाग िालसमम र ३१११९९३७७ खसथि समपिी िफग पिीकिण रिको छ िि dNo clej[l4
s िरिद परिोििको लानर र ५५०३१९६९ मातर िाल समम िरिद दावी रिको छ sbftfn] पश रिको आनथगक बषग २०७१७२ मा र ३०५१०५२ रिटनसि निपोखिट भिी यवनभनन आपिगक
128
ि निमागण कमपिीसर कटटा ररि िािको छ अिसची १३ ि अनि िलासा रिको यवविण अिसाि निमागण विवसािी ि समझौिा ररिएका आपिगकसर ऐि बमोखिम अगरीम कि कटटा रिको िदखिएकोल भवि निमागणारीिमा पिीकि रिको र ३१११९९३७७ मा कििोगि कािोवािमा १५ परनिशि ि कि छटको कािोवािमा १५ परनिशिको दिल अगरीम कि कटटा रिगपि र ४६६७९९० ि सोमा लागि विाि समि असल रिग यवसिि छाियवि रिगपदगछ
7 jSoftf fhj cnL M cfos P]g ) sf] bkmf )( df s jSoftf fVg] JolQmnfO+ sd
aemfpg kg]+ JolQm jf lghsf] sd lhDdf lng] JolQm d]tnfO+ sd bflvnf ug+ cfb]z lbO+ cn
ug+ Sg] Jojyf 5 sfof+nodf btf+ x]sf sbftfdWo] )amp३ cfiff9 dfGtDd ३१३४
sbftfjf6 s jfkt -४९७३७४५७७- jSoftf x]sf] dWo] - nfveGbf al9 af_sL fVg]
५०५ sbftf_u dfq - ४६ sf]8 ५३ nfv ६४ xhf fhj jSoftf x]sf] 5 २०७३ cfiff9
dfGtDd cfos ५८०७५९४८ cn ug+ af_sL x]sf] 5 वकिौिा िािका किदािाबाट कि असल रिग थप कािवािी रिगपदगछ
8 fhj n]vf k|0ffnL M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod ( b]lv Dd fhj bflvnf
fhjsf] n]vf DaGwdf Jojyf ulPsf] f] DjGwdf dxfn]vf lgoGqs sfof+non] fhj n]vf
lgb]+lzsf hfL u]sf] jdf]lhd cfGtls fhj ljefun] fhjsf] n]vf fVg Pj_ k|ltj]bg hfL ug+
ljBtLo s k|0ffnLdf fhj n]vfk|0ffnL DalGw cnu f kf]6+nsf] Jojyf u]sfdf sfof+non]
d=n]=k=kmf=g+= s d=n]=k=kmf=g+= )s d=n]=k=kmf=g+= ) v d=n]=k=kmf=g+= )_ fhjsf]
cfly+s ljj0f -d=n]=k=kmf=g+= (_ nufotsf fhj n]vf k|0ffnLsf jLs[t 9fFrf jrflnt kdf
[hgf ug] u]sf] 5g
9 dNo clej=l4 s sf]if M dNo clej=l4 s lgodfjnL ) sf] lgod cgf e_f ljGbdf
_slnt Dk0f+ s sd dNo clej=l4 sf]if vftfdf blgs kdf hDdf ug+kg]+ f] sf] ljj0f
e_f sfof+non] tLg lbg leq glhssf] cfGtls fhj sfof+nodf k7fpg kg]+ oL sf]ifdf hDdf
xg cfPsf] sdaf6 ljefun] cfb]z lbPsf] sd lkmtf+ lbO+ jf_sL xg] sd blgs kdf tf]lsPsf]
fhj vftfdf hDdf ug+kg]+ Jojyf 5 f] jdf]lhd of] jif+ (amp^ndashf]em lgsff dfu uL
lkmtf+ u]sf] 5 dNo clea=l4 s lkmtf+sf] nflu g]kfnsf] _ljwfg adf]lhd k]z xg] ah]6df
[fhj lkmtf+ jf cGo vr+ zLif+sdf ah]6sf] Jojyf uL f]xL vr+ zLif+saf6 lgsfzf vr+ ug+
kg]+df ah]6df dfj]z guL otf] vr+ u]sf] pkoQm b]lvPsf] 5g
10 मलि clej=l4 कि असल M मलि अनभवयि कि नििमावली २०५३ को नििम ७ अिसाि बायषगक ५० लाि भनदा बढीको वसि वा सवाको कािोवाि रदाग मलि clej=l4 कि परिोििको लानर दिाग ििपि Jojyf 5 dNo clej[l2 s P]g ) को अिसची १ मा उललखिि कि छट िि वसि िथा सवा वािकका िपाल नभतर आपनिग भएको बसि वा सवामा १३ परनिशिल dNo clej[l2 s लागि विवसथा ििको छ आि बषग २०७२७३ को िालसमम पश भएको आि यवविण अिसाि kLIf0f uLPsf ljleGg किदािाबाट िसिो सवाको आपिीमा मलि अनभवयि कि र ५६२८१९२१असल रिको िदखिएकोल असल रिगkb5
11 cfGtls lgoGq0f Jojyf M cflys sfoljlw lgodfjnL )^$ sf] lgod ( adf]lhd sfono
jf6 Dkfbg ulg] sfo DjGwdf cfGtls lgoGq0f Jojyf tof ugkg] Jojyf 5 f]
cgf s kLIf0fdf k|of]u ugkg] j cgrLnfO ljlQo ljj0fsf] c+u gagfPsf] Sof
d]lzg k|of]u Pj+ sDKo6 lalnordf d]lzg k|of]u ug] DalGw sfosf] sfoGjog cjyfsf] dNofs+g
gePsf] s kLIf0f lgb]lzsfdf pNn]v ePsf] tf]lsPsf] 9fFrfdf s kLIf0f kmfOnsf]
cfjZos Dk0f glthf vnfpg] gu]sf] s clws[tn] s n]vfkLIf0fsf] qmddf cfos P]g
) sf] bkmf adf]lhd dfu u]sf sfuhft s kLIf0f kmfOn +nUg fVg] gu]sf]
n]vfkLIfsaf6 k|dfl0ft sbftfsf] ljlQo ljj0f sfggn] tf]s] cgf tngfTds ljj0f k]z
gu]sf] ltkjssf] 9fFrfdf ljj0f k]z gu]sf] htf Joxf]f b]lvPsf] 5 sfggsf] kfngf
uL cfGtls lgoGq0f Jojyf k|efjsfL jgfpg kb5
129
12 jflif+s nIo k|utL वायषगक िोयकएका कामका यवविणका लकषििर मधि चाल बषगको dNo clej[l4
s पिीकषणको ८२ परनिशि आि यवविण पश िरि उपि कािवािी ९२ परनिशि वकिौिा आिकि सकलि २४ परनिशि वरि फरछयौट ४८ परनिशि ि आि यवविण दिागको ७८ परनिशि मातर पररिी दखिएको छ o jif+ खशकषा सवा शलकमा ४९ k|ltzt ि सवासि सवा शलकमा ५७ परनिशि dfq cn ePsf] 5 उकत पररिी निि ििको कािण vnfPsf] 5g sfof+nodf dNo clea=l4 sdf
btf+ ePsf ७९१९ sbftfdWo] ५० n] aGb u]sf] af_sL ७८६९ n] dNo clea=l4 s ljj0f
aemfpg kg]+df १२५७ [ ६ k|ltzt n] 8]lj6 ljj0f १६५६ [ k|ltzt n] qm]l86 ljj0f १०१० शनि यवविण [ १३ k|ltzt n] zGo ljj0f k]z u]sf] ३९४६ [) k|ltzt ljj0f k]z
u]sf]] 5g oaf6 8]lj6 ljj0f aemfpg] sbftfsf] _Vof Gog b]lvPsfn] [8]lj6eGbf qm]l86 -
u0ffn] al9 ahf cgudg uL otf ljj0fsf] 5fgjLg ug+kb+5
13 ssf] bfof ljtf M cfos P]g ) cfos lgodfjnL )( adf]lhd yfoL n]vf gDa
lngkg]+ dNo clej=l4 s P]g ) sf] bkmf ) sff]af z ug+ cl3 sff]af btf+sf] nflu dNo
clej=l4 sdf btf+ xgkg]+ cGtM zNs P]g ) sf] bkmf adf]lhd cGtzNs sff]jf ubf+ btf+
xgkg]+ Jojyf 5 fy _yf btf+ Pj_ lgodg ug]+ sfof+non] btf+sf] hfgsfL DalGwt sbftf
]jf sfof+nonfO+ lbg] Jojyf x]tfklg tL sfof+noaf6 _yf btf+sf] hfgsfL lw k|fKt xg] u]sf]
5g eg] sbftf ]jf sfof+non] cfkmgf] sfo+If]qleq sff]af ~rfng ulx]sf lgsfoxsf] ljj0f
_yf btf+ tyf lgodg ug]+ sfof+noaf6 lnO+ tL lgsfon] yfoL n]vf gDa lnP glnPsf] egL
sfof+nosf] clen]v_u le8fg ug]+ u]sf] 5g sbftf ]jf sfof+non] sbftfnfO+ yfoL n]vf gDa
k|bfg ubf+ sbftfsf] sff]af jf k]zf jf Jojfosf] k|s=lt vNg] uL yfoL n]vf gDa lbg] u]sf]
5g hn] ubf++ o sfof+nosf] sfo+If]q leq btf+ ePsf k|fOe]6 kmd+ xsfL _yf k]zfut _yf
[n]vfkLIfs sfgg JojfoL jfYo JojfoL cflb zlIfs _yf jfYo _yf k|fOe]6 sDkgL
cflbn] yfoL n]vf gDa lnP glnPsf] cgudg ug+ lsg] cjyf gx]sf]n] yfoL n]vf gDasf]
juL+s0f k|s=ofdf wf ug+kb+5 sfof+nosf] clen]v cgf JolQmut yfoL n]vf gDa lng]
sbftfsf] _Vof २६६७३ x]sf]df tL sbftfn] cfos P]g ) sf] bkmf (^ adf]lhd cfo
ljj0f k]z u]sf] clen]v x]sf] 5g cfos tk+m cfo ljj0f k]z gug]+ sbftfn] cfly+s sff]af
u] gu]sf] DaGwdf sfof+noaf6 k|efjsfL cgudg ug+kb+5
14 cgdflgt s ljj0f M cfos P]g ) sf] bkmf ($ df lstfjGbLdf s bflvnf ug]+ bkmf
( df bflvnf ug+ kg]+ cgdflgt ssf] ljj0f aemfpg kg]+ Jojyf x]sf] 5 otf] ljj0f
gaemfpg]nfO+ P]gsf] bkmf amp [s cgf zNs tyf bkmf [ cgf Jofh nfUg] Jojyf
5 o sfof+no cGtu+t cfostkm+ btf+ ePsf sbftfdWo] cgdflgt cfo ljj0f bflvnf ug]+
sbftfsf] clen]v cBfjlws u]sf] 5g cgdflgt s ljj0f k]z ug+ kg]+ sbftfn] dodf k]z
u] gu]sf] DaGwdf clen]v fvL hfo ug+ cgudg sfo+nfO+ k|efjsfL agfpg kb+5
15 eQmfgLdf s M cfos P]g ) sf] bkmf amp ( df k|To]s jflGbf JolQmn] eQmfgL ubf+
tL bkmfdf tf]lsPsf] b cgf s stL ug+kg]+ Jojyf 5 bkmf () df clu|d s stL ug+kg]+
JolQmn] k|To]s dlxgf dfKt ePsf] lbg leq ljefun] tf]s]sf] tlsf 9f_rfdf ljefudf ljj0f
bflvnf ug+kg]+ Jojyf x]sf] 5 o DjGwdf b]lvPsf Joxf]f lgDg 5g M
- sbftfn] dfls kdf clu|d s stLsf] ljj0f bflvnf u] gu]sf] DaGwdf sfof+noaf6 cgudg
uL] clen]v] cBfjlws gu]sf] sbftfn] clu|d s aemfpg NofPdf dfq sd aemg] u]sf] 5
hn] ubf+ j sbftfaf6 clu|ds bflvnf gxg] cjyf 5
- sbftfn] cu|Ld s ssectf uL sd a_s efr dfkm+t bflvnf u]kl5 s s6fOPsf sbftfn] cfo
ljj0f k]z ubf+ nfUg] cfos jf ljut jif+df s6fO+ bflvnf ePsf] s sd cglr ) dfk+mt
bfjL ubf+ sgvf gDasf] a_s efraf6 w] sbftfn] bfjL ug+ Sg]l6-l-egL ljutsf] sd
d]t rfn jif+df bflj ug]+ cjyf x]sf] 5 efrsf] sd klxn]g bfjL eOs]sf] jf efr sddWo]
lglZrt sddfq bfjL ug+ af_sL x]sf] hfgsfL ljBtLo clen]v k|0ffnLn] lbg] Jojyf x]sf] 5g
hn] ubf+ sg vf efrdf pNn]lvt sd w] sbftfn] cgrL ) df bfjL ug+ lsg] cjyf
x]sf]n] cnu kmfd jf cglrsf] Jojyf uL clu|d lstfjGbL s cnu cnu ug+kb+5
130
16 sfuhftsf] 9f_rfM cfos P]g ) sf] bkmf ampamp df cfos P]g P]g cGtut ag]sf] lgodfjnL
adf]lhd cfjZos tyf cfos P]gsf] k|efjsfL sfof+Gjogsf nflu cfjZos kg]+ rgf ljj0f
tyf hfgsfL dfj]z xg] uL ljefun] do dodf clen]vsf] 9f_rf tf]Sg Sg] Jojyf x]sf]
5 o DaGwdf b]lvPsf Joxf]f lgDg x]sf 5gM
^- sDkgL P]g )^ cGtut btf+ ePsf sDkgLn] sDkgL lhi6fsf] sfof+non] ldlt ) df
g]kfn fhkqdf k|sfzg u]sf] 9f_rfdf sDkgLsf] jflif+s cfly+s ljj0f tof ug+ kg]+ Jojyf
ePsf]df o jif+ s kLIf0f ePsf sg klg sDkgLsf] ljQLo ljj0f f] 9f_rf cgk tof uL
k]z ug]+ gu]sf] btf+ x]sf sn sbftf ( dWo] ( [ $ k|ltzt sbftf k|fOe]6 kmd+
fe]mbfL kmd+ x]sf 5g otf sbftfn] fVgkg]+ n]vfsf] 9f_rf k|fOe]6 kmd+ lhi6 laquo]zg P]g tyf
fe]mbfL kmd+ P]g tL P]g cGtutsf] lgodfjnLdf tf]lsPsf] 5g sbftfn] fVg kg]+ n]vfsf
9f_rf cfos P]g ) sf] bkmf ampamp adf]lhd ljefun] gtf]s]sf]n] sbftfn] k]z ug]+ cfly+s
ljj0fsf 9f_rfx kms kms xg] u]sf] 5
^- sbftfsf] cfo ljj0f k0f+ jf cGo s kLIf0f ug+ 5gf6 ePkl5 sfof+non] cfos P]g )
sf] bkmf [ adf]lhd sfuhft tyf kmf_6jfL k]z ug+] cfb]z lbg] u]sf] 5 sbftfn] k]z u]sf
cfo ljj0f tyf ljQLo ljj0f Pj_ s lgwf+0f cfb]z afx]s oL dfu ePsf sfuhft [a_s
ljj0f cGo sfL lgsfon] pknJw ufPsf hfgsfL cflb s kLIfssf] sfo+kqsf] clen]v
s kLIf0f kmfOndf fVg] u]sf] 5g cfly+s sff]afnfO+ kli6 ug]+ uL dfu ePsf sfuhftsf]
Jojlyt clen]v gxg] sbftfsf n]vf DalGw sfuhftx ht vftf jxL Pj_ ljn ekfO+Dd
n]vfkLIf0fdf kxr gePsf] sf0fn] otf ljj0fsf] dNof_sgaf6 s bfloTjdf kg]+ c Gog ePsf]]
5g
^- cfos lgb]+lzsf )^ sf] klR5]b sf] bkmf -- df aL nfv kofeGbf a9L cfo ePsf
k]zfsdL+ tyf krf nfv k+ofeGbf a9L sff]af ePsf] k]zfsdL+ afx]ssf] cGo a JolQm kf_r
sf]8 kofeGbf a9L aflif+s sff]af xg] a JolQm pTkfbg dns pBf]u ~rfng ug]+ JolQm
7]Ssf Jojfo ug]+ JolQm sldzgsf] cfwfdf sff]af ug]+ JolQm xf]6n Jojfo ug]+ JolQm 6 laquofen
6laquo]lsEuml tyf ndashofkm6LEuml Jojfo ug]+ JolQm a_s tyf ljQLo _yf fdfGo jLdf JojfoLn] cfo ljj0f
fy k]z ug+kg]+ sfuhftsf] ljj0f pNn]v u]sf] 5 t cfGtls fhj ljefun] tL sfuhft k]z
ug]+ cnu cgrLsf] Jojyf u]sf] 5g eg] cgnfOg [rgf k|ljlw sf] dfWodaf6 cfo ljj0f k]z
ubf+ otf sfuhft k]z ug+ kg]+ kmffd klg tf]lsPsf] 5g sfof+noaf6 s kLIf0fsf nflu sfuhft
dfu ubf+ klg otf sfuhft dfu ug]+ gu]sf]n] n]vfkLIf0fsf] qmddf ljZn]if0f ug+ lsPsf] 5g
17 sDKo6 ljhs hfL M dNo clea=l4 s lgodfjnL ) sf] lgod df ljefun] sg sbftfn]
Sof d]lzg k|of]u ug+kg]+ uL tf]Sg Sg] Jojyf x]sf] 5 otf] d]lzgaf6 ljhs hfL ug+ kg]+
sff]af ug]+ sbftfx Pj_ Ps sDKn]S jf ejg cGtut xL hgs sff]af ug]+ sbftfn]
otf] ljhs hfL ug+ jLs=lt lnPsf km6j]osf] clen]v fvL lgoldt kdf cgudg ug]+ sfo+
k|efjsfL kdf ug+ s]sf] 5||g
18 fdflhs Iff s M cfly+s P]g २०७२ sf] bkmf df cfos P]g ) sf] cgrLndash sf] bkmf
adf]lhd Psn k|fs[lts JolQm bDkQLsf cfo eQmfgLsf] avt tf]lsPsf] bdf gtf]tdf s6[L uL
cn ulg] cn ulPsf] sd 5sect fhj vftfdf hDdf ulg] Jojyf x]sf] 5 o jif
fdflhs Iff s jfkt =१०१८०९०१९९५ cn eO g]kfn sfsf] fhj vftfdf bflvnf
ePsf] 5 fdflhs Iff sf]if -Jojyfkg tyf ~rfng_ lgodfjnL )^amp cgf fdflhs
Iff sf]ifn] of]ubfgstfnfO klrokq hfL ug] Jojyf d]t x]sf] 5 sbftfn] cfo ljj0f k]z
ubf sbftfn] w] hgf sdrfL jf sfdbf b]vfO pgLxnfO otf] s nfUg] sdsf] LdfDd
tna eQmfgL ePsf] b]vfpg] u]sf] 5 otf] snfO Jojlyt ug s bflvnf ubf sf]ifaf6 hfL
ePsf] klrokq gDa clgjfo kdf pNn]v ug nufpg] jf sfdbf tyf sdrfLnfO ljefun]
JolQmut yfoL n]vf gDa lng clgjfo ugkg]df u]s]f 5g
19 s kLIf0f M cfos P]g ) sf] bkmf (-amp_ (^-_ ))-_ ) Pj+ dNo clea[l4 s P]g
) sf] bkmf tyf cGtMzNs P]g ) sf] bkmf ) adf]lhd cfGtls fhj ljefun] _zf]lwt
s lgwf+0f ug+ Sg] Jojyf 5 otf] lgwf+0f cfo ljj0f k]z u]sf] ldltn] rf jif+leq ulSg
131
kg]+ Jojyf x]sf] 5 o DjGwL ljefusf] clwsf sfof+non] k|of]u u]sf]df b]lvPsf] Joxf]f
lgDg 5g M
)- s kLIf0fsf nflu sbftfsf] 5gf6 ubf+ cfostk+m nuftf kdf kof+Kt ki6ofO+ j]u 3f6fdf
cfo ljj0f k]z ePsf] laqmL sff]afsf] tngfdf sn dgfkmf vb dgfkmf cjefljs kdf sd
ePsf] dfg k|s=ltsf] sbftfsf] dgfkmf cgkft kms kms ePsf] 7nf] sff]af ePsf] gof_
Jojflos If]qsf] sbftf jfnftdf ePsf] kljt+g jfldTjdf ePsf] kljt+g pTkfbg tyf vlb
pTkfbg ljljwtf cflb cfwf cjnDag uL sbftfsf] 5gf6 ug+kg]+df cfGtls fhj ljefu Pj_
sfof+non] pkf]Qm cfwfnfO+ pkoQm ef lbO+ pRr c_s cfpg] sbftf dWo]af6 sbftf 5gf6
u]sf] clen]v fv]sf]] gb]lvPsf]n] clen]v Jojlyt ug+kb+5
)- cfos P]g ) cgk k]z ePsf cfo ljj0fdWo] k0f+ s kLIf0fsf nflu of] jif+ cfo ljj0f
k]z u]sf ७७५२ sbftfdWo] १२१ [cfo ljj0f k]z ug]+ sbftfsf] -५६ k|ltzt sbftfsf]
of] jif+ k0f+ s kLIf0f u]sf] 5 oaf6 Hofb sd sbftfsf kmfOn s kLIf0f ug+ 5gf6 ug]+
5gf6 ePsf dWo] klg sd sbftfsf] dfq s kLIf0f xg] u]sf] 5 s kLIf0faf6 lgwf+0f ePsf]
s ६३ nfv ४५ xhf-[cfos -५० लाख nfv ८९ xhf dNo clej=l4 s - nfv ५६ xhf २६ nfv १२ xhf l~rt gf]SfgL 36fOPsf] dfls sfoDkGg k|ltj]bgaf6 b]lvPsf]
5 कि पिीकषण gLlt af6 g]kfn sfsf] fhjdf yk of]ubfg xg] ePsfn] hf]lvdsf If]q kQf
nufO+ $ jif+ leqg s kLIf0f ug+kb+5
20 s 56 _yf M cfos P]g ) sf] bkmf df 56 kfpg] _yfsf] ljj0f pNn]v 5 cfos
lgodfjnL )( sf] lgod df s 56sf] lgj]bg lbg] sfo+ljlw tf]lsPsf] 5 btf+ ePsf JolQmsf]
clen]v sfof+nodf x]sf] sDKo6 k|0ffnLdf flvPsf] eP tfklg yfoL n]vf gDa lnPsfdWo]
cfos P]g ) sf] bkmf cgf s 56df btf+ ePsf _yfsf] 5t clen]v fv]sf] 5g
oaf6 yfoL n]vf gDa lnPsf sbftfdWo] slt s 56df 5g f] ki6 gxg] cjyf 5 cfos
56sf] k|df0fkq hfL ubf+ otf sbftfnfO+ juL+s0f uL cnu yfoL n]vf gDa lbO+ osf] cgudg
ug+kg]+ बङक निपोखिटबाट विाि आिगि रिको घि िगरा ऋण समि उपलवर रिाएको वििोिा ससथाको लिा पिीकषण परनिवदि ि कारिाि यवविणबाट दखिएका yfxn]] पणगरपमा विापारिक कािोबाि रिी आि आिगि रिको अवसथामा यवशदघ विापारिक कािोबाि रिी आि आिगि रिको आिमा छट ददि नमलि दखिदि
21 Jofh k|fKtL M िपाल िाषटर बकबाट सवीकनि परापत घ बरगको यविीि ससथाको लारी िािी रिको निदखशका २०७१ अिसाि किागको विािदिलाई ८ परनिशि िोकको छ रि िाफामलक ससथाको रपमा आिकि छट भिी दायव रि किदािाल किागमा १७ परनिशि समम विाि आमदािी रिको छ किदािाल औसिमा िद १० परनिशि विाि यवखिि मधिसथिावाट परापत रिको अवसथामा रि िाफामलक ि सामाखिक सवा भनन सकि अवसथा दखिदि तिसरिी िपाल िाषटर बकल मौदिक िीनि माफग ि सावगिनिक रिको विाि दि सिचिा यवशलषणमा वाणीजि वकिरल िािी रिको औसि भारिि किाग -( b]lv -
)( k|ltzt sf] िलिामा ४८ परनिशि Dd बढी विाि नलएको उपिकत दखिएको छि 22 fdbfoLs _yf cfos M आिकि ऐि २०५८ को अिसची १ अिसाि यवखिि कािोवािको आिमा
किदािालाई ३० परनिशिका दिल s nfUg] Jojyf 5 o sfof+no cGtu+tsf Ps sbftfsf]
ljleGg cfo jif+sf] dgfkmf ५८२६६७०० df lgodfgf ) k|ltzt कि र १७४८००१० ि सोमा लागि शलक िथा िरिवािा समि असल रिग यवसिि छाियवि रिगपदगछ
23 िोखिम वििोि कोष M आिकि ऐि २०५८ को दफा ५९ (१) (क) बमोखिम िपाल िाषटर बकल िोकको मापदणिको अनरिमा ििी alsIacute विवसाि सञचालि रि विखकतल िोखिम वििोि कोषमा िािको असल िि वाकी ऋण िकमको बढीमा ५ परनिशिको िकमलाई िचगको रपमा कटटी रि विवसथा छ आिकि ऐिको दफा ६३ अिसाि अवकास कोष िाखन चािि वानसनदा विखकतल अवकास कोष िाखन सवीकनिको लानर यवभार समकष निवदि ददिपि विवसथा रिको छ o sfof+no cGtu+tsf
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Ps किदािाल यवनभनन आनथगक बषगिरमा अवकास कोष विवसथा रिकोमा उकत िकम यवभारबाट सवीकि परापत अवकास कोषमा समि िािको छि िसथग किदािाल सवीकनि िनलएको अवकास कोषमा रिको ljleGg $ cf-j-को िचग ३६९७९३४ अमानि रिी र ११०९३८० s ि सोमा लागि शलक िथा िरिवािा समि असल रिगपदगछ िोखिम वििोि कोष कािम ििको अवसथामा िउठि असामी भिी मिाफाबाट िचग लखिएमा नमनिा िि विवसथा 5g किदािाको आनथगक बषग २०७२७३ को अनतिमा उठि िसकको असामी भिी र ३०७५५२८ ि ऋण सिकषा िचग भिी र २१३८४१३ दायव रिको दखिएकोल उकत िचगलाई d]t अमानि रिी कि र १५६४१८२ ि शलक िथा विाि समि रणिा रिी असल रिग छाियवि रिगपदगछ
24 फणिमा सोझ आमदािी M Ps किदािाको लिापिीकषण परनिवदि अनिरगि ररिएको िलासामा सारािण ऋण लरािी रदाग वलफिि फणि १ परनिशि नलि रिको ि सो सवा शलक ििको िलासा रिको छ उकत १ परनिशि सवा शलक िकम आमदािीमा लिाकि िरिी नसर फणि िफग लिाकि ररिएको ि सनटि फणििफग िरिवािा परापत िकमलाई समावश रिी कोष निमागण ररिएको छ िि उकत कोषलाई आमदािी िफग लिाकि िररि नसर कोष निमागण रिको छ किदािाको आि बषगिरमा उकत िकम नसर कोष निमागण रिकोल आिकि ऐि बमोखिम उकत िकमलाई समबखनरि आनथगक बषगमा र १७८८४०९२ आमदािी कािम रिी लागि ३० परनिशि कि र ५३६५२२७ ि सोमा लागि विाि िथा शलक समि असल रिग छाियवि रिगपदगछ
25 cसमबखनरि vr+ M मलि अनभवयि कि नििमावलीको नििम ४० मा कि किदािाल कि लागि वसि वा सवा िथा कि छट पाउि वसि वा सवा दवको कािोवाि ररिििको छ भि तिसिो किदािाल कि लागि वसि वा सवासर परतिकष रपमा समबखनरि िरिद वा आिािमा नििको कि मातर कटटी पाउि विवसथा 5 Ps सौिग उिागको कािोवाि रि ससथाको छािा सरठिको रपमा ििको किदािाल यवनभनन आनथगक बषगमा पश रिको आि यवविण ि कािागलिमा पश रिको मलि अनभवयि कि यवविणको सिसिी पिीकषण रदाग किदािाको िानलम समबखनर कािोवािबाट मलि अनभवयि कि सकलि रिको िि िरिद िफग िानलम कािगमा परिोर िि िचगिर मलि अनभवयि कि लागि कािोवाि ििको gb]lvPsf]n] कि िोगि कािोवाि सर समबखनरि िििको मलि अनभवयि कि कटटी र ५७०७५४ ndash nfO अमानि रिी विाि सयिि असल रिगपदगछ किदािाल यवनभनन बषगिरमा िानलम सचालि रिी मअकि सकलि रिको अवसथा df अनि िानलम ि कििोगि कािोवािमा मलि अनभवयि कि सकलि िरिकोल र ७६७५८३ndash ि कि िोगि कािोवाि रिकोमा किssectL िu]sf] र १६६२५४३ndash ि सोमा लागि शलक िथा िरिवािा समि असल रिग यवसिि छाियवि uL सोमा लागि विाि समि असल रिगपदगछ
26 lzIff ]jf zNs M cfly+s P]g २०७३ sf] bkmf df lghL If]qaf6 ~rflnt b]zelsf pRr
dfWoflds lzIffeGbf dflysf] lzIff k|bfg ug]+ lzIf0f _yfxn]] cn ug]+ egf+ zNs dfls lzIf0f
zNsdf k|ltztsf bn] lzIff ]jf zNs cn ug]+ Jojyf 5 o sbftf ]jf sfof+no
cGtu+tbtf+ ePsfdWo] yfoL n]vf gDa lng af_sL ljBfnox vf]hL uL cfo ljj0f tyf zNs
bflvnf u] gu]sf] sfof+non] cgudg u]sf] 5g lzIf0f ]jf zNs DaGwdf sfof+nojf6 ljBtLo
dfWoddf clen]v fvL lgoldt kdf cgudg ug+kb+5
27 jfyo ]jf s M cfly+s P]g )amp sf] bkmf amp df g]kfn sfn] k|bfg ug]+ jfYo ]jf
fdbflos cktfnn] k|bfg ug]+ jfyo ]jf afx]ssf cGo lgsfoxn] k|bfg ug]+ jfyo ]jfdf
hfL ljhs dNosf] kf_r k|ltztsf bn] jfyo ]jf s nufO+ cn ulg] Jojyf 5 o
]jf sfof+no cGtu+t btf+ eO+ jfyo ]jf _rfngdf _nUg x]sf sbftf dWo] ljleGg ^
sbftf 5gf6 uL] cfo jif+ )ampamp df k]z u]sf] cfo ljj0f jfyo ]jf zNs bflvnf
u]sf] sfof+nosf] clen]vsf cfwfdf kLIf0f ubf+ sbftfn] sn cfo १११९३२८१६ndash df
133
४५२८३४४ndashs bflvnf ug+kg]+df २९७९३७८ndashdfq bflvnf u]sf] b]lvPsf]n]
१५४८९६६ndash jfyo ]jf zNs cn ug+kb+_5
28 sd bdf s M वक िथा यवखिि ससथा समबखनर ऐि २०६३ ल यवखिि कािोवाि भननाल दफा ४७ मा उललि भए बमोखिम कािोवाि समझिपछग भिी विाखिा रिको छ f] JofVof cgf
मNo clej[l2 किमा दिाग gभई ljTtLo कािोवािमा आिकि ऐिको अिसची बमोखिम ३० परनिशि कि दाखिला ugkg]df २५ परनिशि dfq s6fPsf]n]] ५ परनिशिn] xg] र २६४४०९६ िथा ऐि बमोखिम शलक ि विाि रणिा रिी असल रिगपदगछ
29 dfHbft nfut lgwf0f M िस कािागलि अनिरगिको चमनागह सचालन गन Ps करदाताल आरथिक बरि २०७१७२ मा र ४९७५३१४ndash को कारोवार गरी र २५४३६२८ndash उचच मलि वयि िि सवा कषतरमा समि परतिकष िचग समावश यविाको विापाि मौजदाि लारि भनदा १८ परनिशि नििमा यविक िािी रिकोल लारि र ६०५४२९२ndash मा रि बषगको कल िाफा १३ k|ltztको आरािमा निििम र ६८४१३४९ndash यवयकर ििपिमा र ४९७५३१४ndash मातर दिाएकोल फिक १८६६०३५ndash लाई यवयकर कािम रिी िोकसािी समािोिि रिगपि तिस रिी यवयकर कािम भएको मलिमा ऐि बमोखिम लागि मअकि र २४२५८४ndash ि शलक विाि िथा िरिवािा समि असल रिगपि िथा पणग लिापिीकषण रिी थप छाियवि रिगपदगछ
30 आिपानिक विाि िचग M शखकषक ससथा सचालि रि Ps किदािाल आनथगक बषग २०७१७२ मा आिकि ऐिको दफा १६ अिसाि ममगि िथा सभाि िचग सो आि बषगको अनतिमा ििको समपखिको समिको हरासिोगि आरािको ७ परनिशि मातर कटटी रिग पाउि विवसथा ििकोdf आनथगक बषग २०७१७२ मा ममगि सभाि िचग र २७७८७६ndashलाई परशासनिक िचग समिमा िाखि दावी रिको छ बषागनिको हरास आराि र १५८२८६८ दिाएको अवसथामा सो आरािमा र ११०८००ndashमातर ममगि सभाि िचग पाउिमा बढी दायव रिको र १६७०७६ndash लाई अमानि रिी र ४१७६९ndashs ि ऐि बमोखिम शलक िथा विाि समि रणिा रिी असल रिगपि दफा ७ अिसाि सचालि भएको मिाफा ि लाभलाई विवसािको आिमा समावश uL किदािाn] विवसायिक यकरिालापमा िकम अभाव दिाई सिकािीबाट र ११९००००ndashऋण नलई र १४१५८३ndash विाि िचग लिकोn] सोिी अवनरमा एक सचालक nfO र ९४६९४९१७ अनगरम सापटी ददएको 5 +rfnsnfO fk6L lbPsf] sdsf] Jofh िचग दायव रिको विाि मधि र ९४६९४९ndash को १२ परनिशिका दिल अिपानिक विाि िचग र ११३६३३ndash लाई आिकि ऐिको दफा १४ अिसाि विवसािमा परिोर भएको िदखिएकोल िचग अमानि रिी ऐि बमोखिम लागि कि र २८४०८ndash िथा शलक ि विाि रणिा रिी असल रिगपदगछ
31 Jofh eQmfgLdf s M किदािा Ps एिकशि परा नल Ps िाउखिर परा नलको ljleGg बषगमा समबखनरि आनथगक बषगको बक विाि वािक अनि विाि र १५३२७६४ndash nfO परतिकष िचग समि अनिरगि लिाकि रिको छ अनि ऋण ि यवनभनन विखकत िथा ससथाबाट नििगपि दायितव अनिरगि लिाकि ररिएको िकमको विाि भकतानि भएको आनथगक यवविणबाट िलि आउछ िसथग cf=j= )^( )amp) b]lv )ampamp Ddsf] ampamp)^^ndash sf] विाि भकतानिमा आिकि ऐिको दफा अिसाि १५ परनिशिको दिल Jofh ११६०२६०- अगरीम कटटा रिगपि ि सोमा लागि विाि समि रणिा रिी असल रिगपदगछ
32 JofjfoLs k|of]hgdf DkQL M मलि अनभवयि कि ऐि २०५२ को दफा ८(३) बमोखिम विवसायिक परिोििको लानर निमागण ररिि र ५० लाि भनदा बढीको भवि वा यवभारल िोकको अनि सिचिा निमागण रिी यवयकर रि एव तिसिा सिचिा चाल वा सथािी रपमा समपखिमा लिाकि रिी आि
134
आिगि कािगमा उपिोर रि तिसिा सिचिा मलि अनभवयि कि दिाग िभएको विखकतबाट निमागण रिाएको भएपनि तिसिो निमागण दिाग भएको विखकतबाट रिाए सिि मािी कि दाखिला रिगपदगछ तिसिी दाखिला िरिमा सो सिचिा सवानमतव भएको विखकतबाट कि निरागिण रिी असल उपि ररिि विवसथा ििको छ कयषिनि कािोवाि रि Ps किदािा २०७०९१६ मा दिाग भई कािोवाि शर रिको छ उकत कमपिीको २०७१७२ मा थप d]t १९७२६७९६ndash खसथि समपखिको ििको छ अि उकत निमागण र १९७२६७९६ को १३ परनिशिको दिल िि मलि अनभवयि कि र २५६४४८३ndash ि सोमा लागि विाि िथा िरिवािा समि असल रिग छाियवि रिगपदगछ
33 jl9 vr bfjL M lglh sn]hsf] sff]jf ug] Ps sbftfn] cfKfmgf] sff]jfjf6 ePsf] vb cfDbfgL
u0fgf ug] k|of]hgfy cfos P]g ) jdf]lhd vr ssectf ug] qmddf lgodfgf bfjL ug kfpg]
eGbf x|f vr $ndashgo+f ly DkQL vlb u]sf] cjyfdf ddt vr bflj u]sf] =$$amp
vr cdfGo ug kg]kb5 clu|ds gs6fPsf] ) cn ugkb5 खसथि समपखि वािक विवसाि िरिद रदाग खिानिको लानर रिको िचग र २०५०००००ndash लाई नलि िोलि परोपटीमा समावश रिको यवविण पश रिको छ विवसाि िरिद यवयकरको समझौिािदा समपखिको अनिरिकत भकतािी रिको रियवल समबखनरि यवकरिाको िाफाको रपमा ििको िनछ िस यिसावल उकत विवसाि यवयकर रदाग परापत भएको उकत िाफामा आिकि ऐि बमोखिम कि लागि विवसथा eP
jdf]lhd र ५१२५०००ndash ि सोमा लागि विाि िथा िरिवािा समि यवकरिाबाट असल रिग यवसिि छाियवि रिगपि ईनरि िपि रि उपकिण िदखिएकोdf $$(ndashf] jfkt bflju]sf]
OGwg िचगलाई अमानि रिी cn ug kg] s र )$)ndash ि सोमा लागि कि िथा िरिवािा समि छाियवि ररि असल रिगपि किदािाल आनथगक बषग २०७१७२ मा पश रिको यवविण अिसाि परशासनिक िचग समि अनिरगि र ३३००००ndash कनमशि िचग दायव रिको छ आिकि ऐिको दफा ८८ अिसाि कनमशि भकतानिमा १५ परनिशिल अगरीम कि कटटा रिगपिमा सो िरिकोल कि र ४९५००ndash ि सोमा लागि विाि समि छाियवि ररि असल रिगपदगछ
34 gkfpg] vr bfjL M खशकषण ससथा सचालि रि Ps किदािाल पश रिको आनथगक बषग २०७०७१ ि २०७१७२ को आनथगक यवविणको सिसिी पिीकषण रदाग lj1fkg vr rGbf vrddt +ef
vr OGwg vr df j9L bflju]sf] ^)ampamp)- gkfpg] Jofh vr bflju]sf]
)amp)^)) sdnfO cdfGo uL gf]SfgLdf dfof]hg ugkg] clu|d s gs6fPsf] $)(ndash
cn ugkb5
35 +rgf lgdf0fdf dNo clej[l2 s M मलि अनभवयि कि ऐि २०५२ को दफा ८(३) बमोखिम विवसायिक परिोििको लानर निमागण ररिि ५० लाि रपिा भनदा बढीको भवि वा यवभारल िोकको अनि सिचिा निमागण रिी यवयकर रि एव तिसिा सिचिा चाल वा सथािी रपमा समपखिमा लिाकि रिी आि आिगि कािगमा उपिोर रि तिसिा सिचिा मअकिमा दिाग िभएको विखकतबाट निमागण रिाएको भएपनि तिसिो निमागण दिाग भएको विखकतबाट रिाएसिि मािी कि दाखिला रिगपदगछ
घिविाल सचालि रि Ps किदािाल आनथगक बषग २०७०७१ मा पश रिको यविीि यवविण ि सलगि अिसचीको सिसिी पिीकषण रदाग +rgf र २०१०८६०९ को १३ परनिशिल िि मलि अनभवयि कि र २६१४११९ ि सोमा लागि िरिवािा िथा विाि समि असल रिगपदगछ
36 clu|d s M नििी कलि सचालि रि एव किदािाल २०७०७१ मा र ३ लाि ि २०७१७२ मा र ३ लाि एलाउनस िचग लिाकि रिकोमा आिकि ऐिको दफा ८८ बमोखिम १५ परनिशि कि कटटा रिगपिमा सो िरिकोल र ९० ििाि s ि सोमा लागि विाि समि असल रिगपदगछ
37 lgMzNs fk6L M मिोिनििातमक िथा सासकनिक सवा सचालि रि किदािाल पश रिको आनथगक बषग २०७१७२ मा पश रिको यवविणको सिसिी पिीकषण रदाग किदािाल र
135
६२२५२९७१- ऋण दिाई र ६६७८६८ विाि िचग दायव रिकोमा समबि विखकतिरको सलगििा ििको एपपल ईनटट]िमनट सनरल नसिमा िि िपाल खचतर घि ि कवषट ईनटिटिमनटलाई ददएको र १८३३४२१३५- निशलक सापटी माफग ि ऋण सथाgfनििण रिकोल उकत विाि िचगलाई अमानि रिी र १६६९५९ कि ि लागि शलक िथा िरिवािा असल रिग छाियवि रिगपb5
38 xjfO oftfoftM cfos P]g ) sf] bkmf amp) -_ cgf u jflGbf JolQmn] xjfO ]jf
+rfng ubf g]kfnjf6 k|yfg xg] ofqsf] cf]fkf af6 k|fKt sd bkmf amp sf] adf]lhd g]kfndf
+rflnt lqmofsnfkFu DalGwt eQmfgL g]kfnsf] gtf]t xg] pNn]v 5 ty bf]xf]f] sdlQm
Demftfn] cGoyf tf]s]sf]df jfx]s g]kfnaf6 k|yfg xg] otf eQmfgLdf k|ltzt g]kfnjf6 csf]
ljb]zL dns kUg] uL k|yfg gxg] oftfoft ]jfsf] xsdf k|ltzt s nfUg] Jojyf x]sf] 5
o sbftf ]jf sfofno If]qdf kg] sbftf PonfOGsf] )^^( b]lv )ampamp Dd ePsf]
cfodf s cn u]tfklg g]kfn gfuls p8og k|flws0faf6 k|fKt PonfOG cgfsf] ofq
k|yfg +Vof adf]lhd eGbf sd cn u]sf] sf]8 nfv xhf $ndash sbftf Ps
Poj]h n] cfodf sg klg s sd gaemfPsf] =amp sf]8 $ nfv ^ xhf d]t =( sf]8
amp nfv $ xhf df Jofh tyf zNs cl3Nnf jifxsf] d]t 5fgljg uL s lgwf0f Pj+
cn ugkb5
39 _zf]lwt s lgwf+0f M dNo clej=l4 s P]g ) sf] bkmf ) tyf cfos P]g ) sf] bkmf
) df bkmf (( )) jdf]lhd s lgwf+0f ePsf] JolQmsf] ssf] bfloTj o P]gsf] p2]Zo
jdf]lhd Gofof]lrt cfwfdf dfof]hg ug]+ ljefun] _zf]lwt s lgwf+0f ug]+ Sg] Jojyf x]sf]
5 pkf]Qm Jojyf jdf]lhd k|To]s jif+ ljefu tyf sfof+noaf6 lglZrt sbftf 5gf]6 uL s
kLIf0f ug]+ k|rng 5 कारािलरबाट परि कर परीकषर भएका र सोवाट परापत राजशवको अवसथा ववशलरर गदाि कर परीकषरबाट थप राजशवमा ०२५ परततशतको रोगदान पगकोल जोखखमका कषतरहर पहहचान गरी कर लखापरीकषरमा थप परभावकारीता हाससल गनिपदिछ
40 s km5of6 cfof]usf] lg0fo M s km5of6 cfof]usf] lg0fofgf ljut b]lv ljleGg s aSoftf
x]sf sbftfsf] lgwf0f ePsf] cfos tyf dNo clea[l4 ssf] ltgkg] aSoftf sddf cfof]un]
)(ndash s aSoftf km5of6 Demftf u]sf] f] cfwfdf sfofnon] sbftfsf] aSoftf
nut (ndash x6fPsf] 5 sfofnoFu s aSoftf km5of6sf] sn ljj0f dfu ePsf]df
cf+lzs ljj0f dfq k|fKt ePsf] 5 f] k|fKt ljj0f cWoog ubf s lgwf0fsf] cfwf ]6nd]G6sf]
cfwfjLr dGjo xg gs]sf] aif sbftf cgfsf] ]6nd]G6 gu]sf] ]6nd]G6 kZrft fhj
cnLsf] cjyf dfly dNof+sg uL k[i7kf]if0f gu]sf] lgwf0f ePsf] s sddf Demftf ePsf]
sd 36L ePsf] Pj+ f] 36Lsf] cgkft clwstd x]sf] k|fKt tYof+saf6 b]lvPsf] 5 sbftfsf] s
ltg Sg] Ifdtf s ltL x]sf] OdfGbf sbftf aLrsf] c laZn]if0f gulbf Demftf sdsf]
dfkb08 jtlgi7 d]t b]lvPsf] 5g
sbftf ]jf sfofno rfjlxn
1 cfo ljj0f M cfos P]g ) sf] bkmf (^ df k|To]s JolQmn] cfo jif+ dfKt ePsf] tLg dlxgf
leq [bkmf ( jdf]lhd Dofb yk ePsf]df f] Dofb leq f] jif+sf] cfo ljj0f bflvnf ug+kg]+
Jojyf 5 of] jif+ cfo ljj0f bflvnf ug+kg]+ २७४७५ sbftfdWo] २०७१७२ मा ७७५२ sbftf
[२८ k|ltzt n] dfq cfo ljj0f bflvnf u]sf] cjyf 5 आि यवविण पश िरि ससथाको थप अिरमि रिगपदगछ
2 fhjsf] cfly+s ljj0f M रि बषगको िकममा र २४६८२३ वढाई खिममवािी सािकोमा रि आनथगक बषगको छट खशकषा सवा शलक समािोिि रिको उललि छ sfodL nut sd -
१३९११३३७४४८ मधि िस बषग र १४९५०३९५७२ [१०७४ k|ltzt cn eO+ -
१२४१६२९७८७६१९ cfufdL jif+sf] nflu lhDd]jfL f]sf] 5 o jif+ lhDd]jfL ]sf] nut र १४८४५४३३६४४ dWo] -२२७९४५१७ ldGxf u]sf]df ljj0f tof u]sf] 5g
136
3 dNo clea=4L s qm]l86 M sfof+nodf btf+ x]sf sbftfxn] २०७२४१ b]lv २०७३८१५ Dd १३९८ j6f qm]l86 s ljj0f k]z u]sf]df tL sbftfnfO+ -२८४४३३२५३dividendash g]kfn sfn] dNo
clea=l4 s lkmtf+ lbg kg]+ _efljt bfloTj b]lvPsf]df f] sdnfO+ cfly+s ljj0fsf] bfloTjdf
b]vfOPsf] 5g qm]l86 s ljj0f k]z ug]+ sbftfx dWo] dlxgfeGbf al9 cjlw b]lv lgGt
qm]l86 xg] sbftf 5gf6 ubf+ aeGbf al9 cjlwb]lv lgGt qm]l86df x]sf sbftfx $ x]sf
5g dNo clea=l4 s sd qm]l86 b]vfO+ ljj0f k]z ug]+ otf sbftfxsf] sff]jfsf DaGwdf
sfof+noaf6 jftljs qm]l86sf] cjyf olsg uL 8]lj6df Nofpg k|efjsfL kxn ug+kb+5
4 jSoftf fhj cnL M dNo clea=l4 s P]g ) sf] bkmf ( df sbftfn] k|To]s s cjlwsf]
s f] cjlw dfKt ePsf] ldltn] kRrL lbgleq aemfpg kg]+ gaemfPdf af_sL x]sf] s sddf
jflif+s bz k|ltztsf bn] yk bt nfUg] Jojyf x]sf] 5 sfof+nodf btf+ x]sf sbftfxdWo]
)amp३ भादर dfGt Dd १८१६ sbftf jf6 - १७६७१७८६८ndashs bflvnf ug+ af_sL x]sf] 5
hdWo] - १ किोि भनदा al9 af_sL fVg] ५ sbftf_u dfq - ८ किोि ६० लाि ८६ ििाि af_sL x]sf] 5 dNo clej=l4 s af_sL fVg] dVo ) sbftfsf] jSoftf - १०३३६९४१ २०७३ cfiff9 dfGtDd ५० किदािासर cfos १९७८६१९४ cn ug+ af_sL x]sf] 5 कािागलिबाट कि निरागिण भई किदािा सवा कािागलिमा आएको किदािाबाट कि असल उपि रिग कािागलिल थप पिल रिगपदगछ
5 fhj n]vf k|0ffnL M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod ( b]lv Dd fhj bflvnf
fhjsf] n]vf DaGwdf Jojyf ulPsf] 5 osf nflu dxfn]vf lgoGqs sfof+non] fhj n]vf
lgb]+lzsf hfL u]sf] 5 eg] cfGtls fhj ljefun] fhjsf] n]vf fVg Pj_ k|ltj]bg hfL ug+
ljBtLo s k|0ffnLdf fhj n]vf k|0ffnL DalGw cnu kf]6+nsf] Jojyf u]sf] 5 pQm k|0ffnLdf
-d=n]=k=kmf=g+= s d=n]=k=kmf=g+= )s d=n]=k=kmf=g+= ) v d=n]=k=kmf=g+= )_ fhjsf]
cfly+s ljj0f -d=n]=k=kmf=g+= (_ nufotsf fhj n]vf k|0ffnLsf jLs[t 9fFrfx jrflnt kdf
[hgf ug] u]sf] 5g
6 dNo clej=l4 s sf]if M dNo clej=l4 s lgodfjnL ) sf] lgod cgf e_f ljGbdf
_slnt Dk0f+ s sd dNo clej=l4 sf]if vftfdf blgs kdf hDdf ug+kg]+ f] sf] ljj0f
e_f sfof+non] tLg lbg leq glhssf] cfGtls fhj sfof+nodf k7fpg kg]+ oL sf]ifdf hDdf
xg cfPsf] sdaf6 ljefun] cfb]z lbPsf] sd lkmtf+ lbO+ jf_sL xg] sd blgs kdf tf]lsPsf]
fhj vftfdf hDdf ug+kg]+ Jojyf 5 dNo clea=l4 s lkmtf+ ug+sf] nflu o jif+
१६२७७४४६ dfu eO+ cfPsf]df o jif- १३३४१५९१०० lkmtf+ ePsf] 5 dNo clea=l4 s
lkmtf+ lbgsf] nflu g]kfnsf] _ljwfg cgf ah]6sf] Jojyf uL f]xL jdf]lhdsf] vr+ zLif+saf6
lgsfzf vr+ ug+ kg]+df ah]6df dfj]z guL vr+ u]sf] pkoQm b]lvPsf] 5g
7 jflif+s nIo k|ult M sfof+non] tof u]sf] nIo k|ult ljj0f cgf o jif+ अनि शलकमा ६६
k|ltzt खशकषा सवा शलकमा ८२ ि सवासि सवा शलकमा ८५ परनिशि dfq cn ePsf] पररिी निि ििको कािण vnfPsf] 5g
8 ssf] bfof ljtf M dNo clej=l4 s P]g ) sf] bkmf df sbftfn] k|To]s dlxgf cfkmn]
aemfpg kg]+ s sd jo_ lgwf+0f uL f] dlxgf dfKt ePsf] lbg leq s ljj0f aemfpg
kg]+ Jojyf 5 sfof+nodf dNo clea=l4 sdf btf+ ePsf ५७३० sbftfxdWo] ११३ n] aGb
u]sf] af_sL ६१०८ n] dNo clea=l4 s ljj0f aemfpg kg]+df ७१६ [ ११७२ k|ltzt n] 8]lj6
ljj0f १४१३ [ २३ k|ltzt n] qm]l86 ljj0f १२४४ [ २०३६ परततशत n] zGo ljj0f k]z u]sf]
२७३५ [४४७७ k|ltzt ljj0f k]z u]sf]] 5g 8]lj6eGbf qm]l86 १-९७ u0ffn] al9 x]sf] 5
oaf6 8]lj6 ljj0f aemfpg] sbftfsf] _Vof Gog b]lvPsfn] ahf cgudg uL otf ljj0fsf]
5fgjLg ug+kb+5
137
9 cgdflgt s ljj0f M cfos P]g ) sf] bkmf ($ df lstfjGbLdf s bflvnf ug]+ bkmf
( df bflvnf ug+ kg]+ cgdflgt ssf] ljj0f aemfpg kg]+ Jojyf x]sf] 5 otf] ljj0f
gaemfpg]nfO+ P]gsf] bkmf amp cgf zNs tyf bkmf cgf Jofh nfUg] Jojyf 5 o
sfof+no cGtu+t cfostkm+ btf+ ePsf sbftfdWo] cgdflgt cfo ljj0f bflvnf ug]+ sbftfsf]
clen]v cBfjlws u]sf] 5g
10 eQmfgLdf s ssectL M cfos P]g ) sf] bkmf amp ( df k|To]s jflGbf JolQmn] eQmfgL
ubf+ tL bkmfxdf tf]lsPsf] b cgf s stL ug+kg]+ Jojyf 5 bkmf () df clu|d s stL
ug+kg]+ JolQmn] k|To]s dlxgf dfKt ePsf] lbg leq ljefun] tf]s]sf] tlsf 9f_rfdf ljj0f
bflvnf ug+kg]+ Jojyf x]sf]df sbftfn] dfls kdf clu|d s stLsf] ljj0f bflvnf u] gu]sf]
DaGwdf sfof+noaf6 पिागपत cgudg u]sf] 5g
11 skLIf0f M cfos P]g ) sf] bkmf (-amp_ (^-_ ))-_ ) Pj+ dNo clea[l4 s P]g
) sf] bkmf tyf cGtMzNs P]g ) sf] bkmf ) adf]lhd cfGtls ljefun] _zf]lwt s
lgwf+0f ug+ Sg] Jojyf 5 cfGtls fhj ljefu Pj_ sfof+nojf6 s klIf0f xg] sbftf
5gf6 ubf+ pkoQm ef lbO+ pRr c_s cfpg] sbftf dWo]af6 sbftf 5gf6 u]sf] clen]v
cWofjlws ug+kg]+df f] u]sf] 5g cfos P]g ) cgk k]z ePsf cfo ljj0fdWo] k0f+ s
kLIf0fsf nflu of] jif+ cfo ljj0f k]z u]sf पवागिमानिि वािक ५९३४ sbftfxdWo] ११३ [cfo
ljj0f k]z ug]+ sbftfsf] २-०७ k|ltzt sbftfsf] of] jif+ k0f+ skLIf0f रिको छ s kLIf0faf6
lgwf+0f ePsf] s १ करोड ५५ लाख ७८ xhf-[cfos - १ करोड १ लाख ७ xhf dNo
clej=l4 s - ५४ nfv ७१ xhf १ करोड ६० nfv २६ xhf l~rt gf]SfgL 36fOPsf]
dfls k|ltj]bgaf6 b]lvPsf] 5 कि पिीकषणaf6 sfsf] fhjdf yk of]ubfg xg] ePsfn]
hf]lvdsf If]q kQf nufO+ skLIf0fsf] bfof a9fpg cfjZos b]lvPsf] 5
12 cfGtls n]vfkLIf0fsf] k|efjsfltf M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod (^ df sfof+no
k|dvn] cfkmgf] sfof+nosf] fhj wf6L tyf ljlgof]hg tk+msf] cfo Joo tyf k|rlnt sfgg adf]lhd
v8f ePsf] sfo+ ~rfng tyf cGo fj+hlgs sf]ifsf] cfGtls n]vf kLIf0f DalGwt sf]if tyf
n]vf lgoGqs sfof+noaf6 ufpg kg]+ Jojyf x]sf] 5 sfof+non] fhj Pj_ dNo clea=l4 s
sf]ifaf6 ePsf] cfDbfgL vr+sf] cfGtls n]vfkLIf0f ufPsf] 5g
13 ˆ6j]oaf6 ljhs hfL M dNo clea=l4 s lgodfjnL ) sf] lgod df ljefun] sg
sbftfn] Sof d]lzg k|of]u ug+kg]+ uL tf]Sg Sg] Jojyf x]sf] 5 cfGtls fhj sfof+non]
Sofz d]lzg hf_r ug]+ ljhs hfLsf] cgudg ug]+]+ vlb vftf laqmL vftfdf sff]jf ePsf]
lbgsf] Psdi6 k|lji6 u] gu]sf] lgoldt cgudg ug+ kg]+ lhDd]jfL tf]lsPsf] 5 otf] d]lzgaf6
ljhs hfL ug+ kg]+ sff]af ug]+ sbftf Pj_ Ps sDKn]S jf ejg cGtut xL hgs sff]af
ug]+ sbftfn] otf] ljhs hfL ug+ jLs=lt lnPsf km6j]osf] clen]v fvL cgudg ug]+ sfo+
k|efjsfL kdf ePsf] 5g
14 fdflhs Iff s M cfly+s P]g )amp sf] bkmf df cfos P]g ) sf] cgrLndash sf] bkmf
adf]lhd Psn k|fs[lts JolQm bfDkQLsf] kflgtlds eQmfgLsf avt gtf]tdf tf]lsP adf]lhd s
ssectL uL cn ulg] cn ulPsf] sd 5sect fhj vftfdf hDdf ulg] Jojyf x]sf] 5 o
jif fdflhs Iff s jfkt =४१२९६६९७ndash cn eO g]kfn sfsf] fhj vftfdf bflvnf
ePsf] 5 fdflhs Iff sf]if -Jojyfkg tyf ~rfng_ lgodfjnL )^amp cgf
of]ubfgstfxnfO klrokq hfL ug] Jojyf d]t x]sf] 5 sbftfxn] cfo ljj0f k]z ubf
sbftfn] w] hgf sdrfL jf sfdbf b]vfO pgLxnfO otf] s nfUg] sdsf] LdfDd tna
eQmfgL ePsf] b]vfpg] u]sf] 5 otf] snfO Jojlyt ug s bflvnf ubf sf]ifaf6 hfL ePsf]
klrokq gDa clgjfo kdf pNn]v ug nufpg] jf sfdbf tyf sdrfLnfO JolQmut yfoL
n]vf gDa lng clgjfo ugkb5
15 कर फरछयौट आयोगको निरणय M s km5fo6 cfof]usf] lg0fofgf ljut b]lv cfos tyf dNo
clea[l4 s aSoftf x]sf sbftfsf] lgwf0f ePsf] cfos tyf dNo clea[l4 ssf] ltgkg]
sbftfjf6 aSoftf $^amp^ndashx]sf]df cfof]un] ))))ndashk|fKt ug] uL Demftf u]sf]
138
f] cfwfdf sfofnon] sbftfsf] aSoftf nut $^amp^ndashx6fPsf] 5 sfofnoaf6 k|fKt ljj0f
cWoog ubf s lgwf0fsf] cfwf ]6nd]G6sf] cfwf वीच समनवि xg gs]sf] aif sbftf
cgfsf] ]6nd]G6 gu]sf] ]6nd]G6 kZrft fhj cnLsf] cjyf dfly dNof+sg uL k[i7kf]if0f
gu]sf] lgwf0f ePsf] s sddf Demftf ePsf] sd 36L ePsf] Pj+ f] 36Lsf] cgkft clwQmd
x]sf] sbftfsf] s ltg Sg] Ifdtf s ltL x]sf] OdfGbf sbftf aLrsf] c laZn]if0f
gulbf Demftf sdsf] dfkb08 jtlgi7 d]t b]lvPsf] 5g 16 jfYo ]jf s M cfly+s P]g )amp sf] bkmf amp df g]kfn sfn] k|bfg ug]+ jfyo ]jf
fdbflos cktfnn] k|bfg ug]+ jfyo ]jf afx]ssf JolQm _yf jf lgsfon] k|bfg ug]+ jfyo
]jfdf hfL ljhs dNosf] k|ltztsf bn] jfyo ]jf s nufO+g] cn pk ulg] Jojyf
5 sbftf ]jf sfofno rfjlxndf btf x]sf] Ps u sfL +yfaf6 ~rfng u]sf] cktfnn]
)^^^ b]lv )^amp^ Dd jfYo ]jf s jemfPsf]df tt kZrftsf aifxdf aemfPsf] 5g
pQm cktfn ]jfu|fxLaf6 zNs cn uL ]jf lbg] sfL cgbfg tyf xfotf k|fKt gug] u
sfL +yfaf6 ~rflnt x]sf] d]t b]lvPsf] 5 f]xL k|s[ltsf cGo jfYo ]jf k|bfosn]
jfYo ]jf s lt]sf] cjyf d]t ljBdfg 5 ty )^^( b]lv )ampamp Ddsf] cfo =amp
sf]8 ( nfvdf k|ltzt jfYo ]jf s afktsf] sf]8 () nfv s lgwf0f uL cn
ugkb5 तिसरिी कािागलिको कषतर नभतर पि एक िणटल िखसपटलको २ आनथगक बषगको िपर र२५९३७०dividendash ि एक मनिकल िथा एषटरोलोिी परा नल ल सवासि सवा कि लागि कािोवाि रि पनि सवासि सवा शलक िवझाएकोल र २००३८३dividendash रिी र ४५९७५३- असल रिगपदगछ
17 dfgkflts s ssectL M dNo clej=l4 s P]g ) sf] bkmf amp [ lgodfjnL ) sf] lgod
$) [$ adf]lhd sg sbftfn] s nfUg] jt jf ]jf tyf s 56 ePsf jt jf ]jf basf]
sff]af ubf+ Totf] sbftfn] s nfUg] jt jf ]jf_u k|ToIf kdf DalGwt vlb jf cfoftdf
lt]sf] sdfq ssectL ug+ kfpg] Jojyf 5 laqmLFu vlbsf] k|ToIf DaGw yflkt ug gs]df sn
laqmLdWo] dfgkflts lxfaaf6 vlbdf lt]sf] s ssectL ug kfpg] pNn]v 5 कि छट ि कि िोगि दव कािोवाि रि ५ किदािाको समािपानिक रपमा कि कटटा िरिकोल र १२४५४१७२ dNo clej[l4
s असल रिगपदगछ
18 eQmfgLdf s M cfos P]g ) sf] klR5]b amp df eQmfgLdf s ssectL ug+kg]+ Jojyf 5 cfos
P]g ) sf] bkmf ()[ df cu|Ld s ssectL ug+kg]+ k|To]s JolQmn] k|To]s dlxgf dfKt ePsf]
kRrL lbgleq bflvnf ug+kg]+ Jojyf d]t x]sf] 5 १५ किदािाल र १० किोि ६४ लाि ६३ ििाि ५८० भकतानि ubf आिकि ऐि अिसाि र ८८३०११५- अगरीम कि ि सोमा लागि शलक िथा विाि समि असल रिगपदगछ
19 अखनिम मौजदाि मलिाकि M आिकि ऐि २०५८ को दफा १५ अिसाि विापाि मौजदािको लारि रणिा रदाग कि आि बषगमा कि विवसािको विापाि मौजदािको शर मलिमा सो बषगको विवसािबाट परापत ररिएको विापाि मौजदाि लारिमा बषागनिको विापाि मौजदािको अखनिम मलि घटाई दायव रिगपि विवसथा ििको छ तिसरिी विापाि मौजदािको अखनिम मलि रणिा रदाग विापाि मौजदािको लारि वा बिाि मलि अिसाि रिगपि सपषट विवसथा ििको छ किदािाल पश रिको आि यवविणमा सलगि लिा िीनि ि िलासामा समि लारि मलिमा अखनिम मौजदािको मलिाकि ररिएको ७ किदािाको परतिकष िचग समावश िरिी १ किोि ५० लाि ४२ ििाि २१९लारि मलि भनदा निि मलिाकि रिको १ किदािाको िोकसानि समािोिि रिी र २९३३९३९- कि िथा सोमा लागि शलक िथा विाि समि असल रिग छाियवि रिगपदगछ
20 Aofhsf] kFhLs0f M cfos P]g ) sf] bkmf $ df Jojfosf] cfo cfhgsf] nflu lhgf ePsf]
C0fsf] Jofh vr s6[L ug kfpg] Jojyf 5 sfofno cGtut ३ sbftfn] k|of]udf gcfOs]sf]
ejg lgdf0f tyf hUufdf k|of]u ePsf] C0f =११ sf]8 ३२ nfvsf]] Aofh vr =९५ nfv ११ लाख DalGwt DklQdf kFhLs0f guL vr ssectL lnPsf]n] sbftfsf] sd =७४ nfv ८८ gf]SfgLdf
dfof]hg uL xg] cfodf =५ nfvdf Aofh tyf zNs d]t cn ugkb5
139
21 s of]Uo sff]af M dNo clej=l4s P]g ) sf] bkmf ) cgf s nfUg] jtsf] sff]jf
ug+ btf+ xgkg]+ tyf sg JoStLn] sff]jf u]sf] jt jf ]jfdf s nfu]sf] jf nfUg] ePsf] ) lbg
leq btf+sf] nfuL bvft lbgkg]+ pNn]v 5 bkmf 20 df btf ge sff]jf u]df s lgwf)f
ul bkmf 29 jdf]hd hljfgf nufpg] Jojyf dgfkmf ljt)f gug] sDkgLsf] kdf
sbftf ]jf sfofno rfjlxnaf6 s 56 k|df0fkq lnPsf] Ps of]ulk7n] of]uf sfoqmdsf] cfDbfgL
ljleGg bo zNs xof]u n]lj cfDbfgL u]sf] b]lvG5 P]gn] of]uf sff]jfNffO dNoclej[l4
s 56 glbPsf]n] )^^( b]lv )ampamp Ddsf] otf] sff]jfsf] cfDbfgL = sf]8 nfvsf]
k|ltztn] =( nfv s nfUg] b]lvG5 f]xL sfofnoaf6 s 56 k|df0fkq lnPsf] Ps 8]06n
cktfnn] bGt pkrfsf fdfu|L laqmL PS] nufot cfiflw hGo fdfu|L laqmL f] DjlGw
vr u]sf] 5 P]gn] bGt pkrfsf fdfu|L sff]jfNffO dNoclej[l4 s 56 glbPsf]n] )amp)amp
)ampamp sf] sff]af = sf]8 (^ nfvdf P]gsf] k|fjwfg adf]lhd k|ltzt s =( nfv
nfUg] b]lvG5 तिस रिी एक यफटिश िथा पाटी पिालसल सदसिवाट शलक नलएको भिी ३ आनथगक बषगको ९० लाि २५ ििाि २१२ कािोवािमा मअकि असल िरिकोल र११७३२७८ असल रिगपि d]t ३ किदािाको d=c= s =८० nfvdf hljfgf lxt dNo clea[l4 s lgwf0f ugkb5
22 कि करनिट मलि अनभवयि कि ऐिको दफा ५ को उपदफा ३ मा अिसचीमा उललखिि वसि िथा सवामा कि िलागि ि तिसिो बसि िथा सवाको िरिदमा लारको कि दफा १७ बमोखिम कटटा रिग ि दफा २४ बमोखिम यफिाग नलि िपाउि काििी विवसथा ििको छ मअकि लागि कािोवाि िरि िि मअकिमा दिाग भएका २ किदािाल नििनिि दावी रद आएको र ६४४७८६२ लाई अमानि रिग कि निरागिण रिगपदगछ
23 s 56 _yfsf] sff]af M cfos P]g ) sf] bkmf df gfkmf gsdfpg] p2]Zon] yfkgf
ePsf] fj+hlgs k|s=ltsf fdflhs wfld+s zlIfs jf kf]ksfL _yfnfO+ hgfpg] pNn]v 5 s
56 kfpg] _yfsf] p2]Zocgf sfo+ DkGg x_bf jf sg JolQmAff f] _yfnfO+ k|bfg ulPsf]
DklQ jf ]jfafkt sg eQmfgL ubf+afx]s f] _yfn] k|fKt u]sf] sdaf6 sg JolQmnfO+ kmfObf
kofPsf] Jojflos sfo+af6 cfDbfgL ePsf] eP Totf] _yfnfO+ s 56 gxg] Jojyf cfos
lgb]+lzsfdf 5 Ps किदािा s 56sf] +yfsf] kdf btf ePsf] t उदशिमा िोकको कािगका अनिरिकत सामाि यवयकर रिी ljleGg cfo jifxdf =४६ लाख ८५ हजार cfo k|fKt u]sf] 5 pQm
cfodf s 56 gxg] xFbf cfos P]g ) sf] cgrL adf]lhd k|ltzt s ११ nfv ७१ हजार f] df nfUg] zNs tyf Jofh d]t lgwf0f ul cn ugkb5
किदािा सवा कािागलि बालाि 1 lgoGq0fdf kljt+g M cfos P]g ) sf] bkmf amp df sg lgsfosf] ljut jif+ cl3 Ddsf]
jfldTjsf] tngfdf ) jf f] eGbf j9L k|ltzt jfldTj kljt+g ePdf bkmf amp[ cgf
lgoGq0fdf kljt+g x_bf cfˆgf ] jfldTjsf] DklQ jf cfkmn] jxg u]sf] bfloTj lgu+ u]sf] dflgg]
bkmf amp[ adf]lhd sg lgsfosf] jfldTj kljt+g ePdf Totf] kljt+gkl5 f] lgsfonfO+ bkmf
) adf]lhd gf]SfgL ssectf ug+ bkmf ) adf]lhd gf]SfgL fg+ bkmf $ Pj_ bkmf adf]lhd
dfof]hg ug+ cgdlt glbOg] k|fjwfg x]sf] 5 afnfh If]qsf zlIfs +yf ~rfng ug] Ps
sbftfn]] )amp sflts df jfldTj kljtg ePsf] egL jfldTj kljtg cl3 kljtg
kZrftsf] cfonfO cnu cnu cfo aif dfgL cfo ljj0f bflvnf u]sf] 5 )^) df btf
eP kZrft [hgf u]sf] DkQL ahf dNo cgf dNof+sg u]sf] 5 sbftfsf] hUuf sf]8
nfvsf] DklQ d]tsf] ahf dNo cgf nfesf] olsg uL s bfloTj lglZrt ugkb5
cfos P]gsf] bkmf amp cgf jfldTj kljtg xg cl3 f] lgsfonfO xg uPsf] gf]SfgL bkmf
) cgf ssectf ug gkfpg] Jojyf x]klg sbftfn] jfldTj kljtg kZrftsf] cfo ljj0fdf
ut ljutsf] ssectL gkfpg] gf]SfgL = sf]8 ( nfv dfof]hg u]sf]n] pQm gf]SfgLnfO cdfGo
ugkg] uL s lgwfl0f ugkb5
2 ljb]zL yfoL +yfkg M cfos P]g ) sf] bkmf df g]kfndf x]sf] ljb]zL yfoL +yfkg
jflGbf xg] bkmf df ljb]zL yfoL +yfkgnfO s nufpg] Jojyf 5 P]gsf] bkmf ^ cgf
ljb]zL yfoL +yfkgsf] cfoaf6 P]gsf] bkmf ^( adf]lhd f] +yfkgsf] jfldTj ePsf] JolQmsf]
cfo 56ofpgkg] Jojyf x]sf] 5 bkmf ^ cgf u jflGbf JolQmsf] g]kfn lyt ljb]zL yfoL
140
+yfkgn] ljb]z k7fPsf] cfodf s nfUg] Jojyf 5 ljb]zL yfoL +yfkgn] g]kfndf k|fKt u]sf
j k|sfsf cfDbfgL dfj]z uL cfo ljj0f k]z ugkg] cgrL df pNn]lvt ssf] b
adf]lhd ljb]zL yfoL +yfkgnfO ljb]z k7fPsf] cfodf k|ltztsf bn] s nfUg] Jojyf d]t
5 afnfh If]qsf 7]Ssf sff]af ug] Ps sbftf g ]kfndf ljb]zL yfoL yfkgsf] kdf yfkgf
eO )ampamp df dNo clea[l4 sdf btf ePsf] f] aifdf sbftfn] g]kfn ljBt k|flws0faf6
ca amp sf]8 amp nfv etmfgL k|fKt u]sf] b]lvG5 pQm sDkgL g]kfndf btf ePsf] ljb]zL
yfoL _yfkg ePsf]n] lghn] etmfgL kfpg] j sdnfO cfodf dfj]z uL sof]Uo cfodf
k|ltztn] bkmf ^ sf] pkbkmf -_ -$_ adf]lhd ljb]zdf k7fPsf] cfodf k|ltztsf bn]
cfos lgwf0f uL cn pk ugkg]df = k|ltzt cu|Ld s dfq cn u]sf]n] gku =^ sf]8
nfvdf zNs tyf Aofh d]t 5fgjLg uL s lgwf0f Pj+ cn ugkb5
3 +rgf lgdf0fsf] dNo clea[l4 s M dNo clea[l4 s P]g ) sf] bkmf -_ df Jojflos
k|of]hgsf] nflu lgdf0f ulg] ) nfv eGbf al9sf] ejg ckf6d]G6 jf lkordf sDKn]S ljefun]
tf]s]sf] ot k|sfsf cGo +rgf btf gePsf] JolQmaf6 ufPsf] 5 eg] klg btf ePsf] JolQmaf6
u] x dfgL Totf] +rgfsf] jfldTj x]sf] JolQmaf6 s lgwf0f uL cnL ulg] Jojyf 5
o sfofno cGtutsf +rgf lgdf0f ug] १ शखकषक ससथाल =३४१२८१८८- sf] +rgf yk
uL kFhLs0f u]sf] lyltdf pNn]v eP adf]lhd P]gsf] bkmf -_ adf]lhd k|ltztn] xg]
=४४३६६६४- dNo clej[l4 s 5fgjLg uL cn ugkb5
4 s 56 _yfsf] sff]af M cfos P]g ) sf] bkmf df gfkmf gsdfpg] p2]Zon] yfkgf
ePsf] fj+hlgs k|s=ltsf fdflhs wfld+s zlIfs jf kf]ksfL _yfnfO+ s 56sf] _yf hgfpg]
pNn]v 5 s 56 kfpg] _yfsf] p2]Zocgf sfo+ DkGg x_bf jf sg JolQmAff f] _yfnfO+
k|bfg ulPsf] DklQ jf ]jfafkt sg eQmfgL ubf+afx]s f] _yfn] k|fKt u]sf] sdaf6 sg
JolQmnfO+ kmfObf kyenofPsf] eP Totf] _yfnfO+ s 56 gxg] Jojyf 5 otf] +yfxsf] Jofh
cfDbfgL axfn cfDbfgL Jojflos sfojf6 k|fKt xg] cfDbfgL htf cfodf s 56 gxg] Jojyf
cfos lgb]lzsf )^^ sf] abf g+= (= df pNn]v 5 o sfofno cGtutsf +yfn] s 56
gxg] k|s[ltsf] $ sf]8 nfv ^ xhf sff]jf u]sf]df cfos P]g ) sf] cgrL
adf]lhd k|ltztn] xg] sf]8 $$ nfv $ xhf 5fgljg ugkb5
5 eQmfgLdf s M cfos P]g ) sf] klR5]b amp df eQmfgLdf s ssectL ug+kg]+ Jojyf 5 cfos
P]g ) sf] bkmf ()[ df cu|Ld s ssectL ug+kg]+ k|To]s JolQmn] k|To]s dlxgf dfKt ePsf]
kRrL lbgleq bflvnf ug+kg]+ Jojyf d]t x]sf] 5 एक ईखनसटचिटल र १५ लाि ३० ििािको सवा िरिद रिकोमा आिकि ऐि अिसाि र २२९५०- अगरीम कि ि सोमा लागि शलक िथा विाि समि असल रिगपदगछ
6 अखनिम मौजदािको मलिाकि आिकि ऐिको दफा १५ अिसाि विापाि मौजदािको लारि रणिा रदाग कि आि बषगमा कि विवसािको विापाि मौजदािको शर मलिमा सो बषगको विवसािबाट परापत ररिएको विापाि मौजदाि लारिमा बषागनिको विापाि मौजदािको अखनिम मलि घटाई दायव रिगपि विवसथा ििको छ तिसरिी विापाि मौजदािको अखनिम मलि रणिा रदाग विापाि मौजदािको लारि वा बिाि मलि अिसाि रिगपि सपषट विवसथा ििको छ एक रि नलकल अखनिम मौजदािको लारि रणिा रदाग परतिकष िचग समावश िरिकोल निि मलिाकि भएको र ९०५६९८- लाई अखनिम मौजदािमा समावश रिी र २२६४२४- कि ि शलक िथा विाि समि असल रिगपदगछ
7 cfo ljj0f M cfos P]g ) sf] bkmf (^ df k|To]s JolQmn] cfo jif+ dfKt ePsf] tLg dlxgf
[bkmf ( jdf]lhd Dofb yk ePsf]df f] Dofb leq f] jif+sf] cfo ljj0f bflvnf ug+kg]+ Jojyf
5 of] jif+ cfo ljj0f bflvnf ug+kg]+ $)$ sbftfdWo] ^^)[$^k|ltzt n] dfq cfo ljj0f
bflvnf u]sf] clen]vaf6 b]lvG5 hdWo] 8] ljj0f ^amp) [^ k|ltzt 8] ljj0f ^^)
[$ k|ltzt af_sL ) [ k|ltzt n] DofgcnL ljj0f k]z u]sf 5g sfggdf tf]lsPsf]
dodf cfo ljj0f bflvnf gug]+ ($ [$ k|ltzt sbftfsf] vf]lh uL cfo ljj0f bflvnf
ug+ nufpg] sfo+ ePsf] 5g dNo clea=l4 sdf btf+ ePsf ^(amp sbftfdWo] ^amp n] aGb u]sf]
af_sL )^) n] dNo clea=l4 s ljj0f aemfpg kg]+df ) [$ k|ltzt n] 8]lj6 ljj0f ^(
[$ k|ltzt n] qm]l86 ljj0f ि वाकी ३१२३ किदािा [६१७१k|ltzt n] zGo ljj0f िथा ljj0f
141
k]z u]sf] 5g oaf6 8]lj6 ljj0f aemfpg] sbftfsf] _Vof] 8]lj6eGbf qm]l86 ५-२८ u0ffn] al9
b]lvPsf]n] ahf cgudg uL otf ljj0fsf] 5fgjLg a9fpg kb+5 cfos tk+m cfo ljj0f k]z
gug]+ )( sbftfn] cfly+s sff]af u] gu]sf] DaGwdf d]t sfof+noaf6 cgudg ug+kb+5
8 fhjsf] cfly+s ljj0f M cfly+s sfo+ljlw lgodfjnL )^$ df k|To]s sfof+non] cfly+s jif+
dfKt ePsf] lbg leq nutL fhj sd cn xg af_sL sd tyf xjnL fhj d]tsf]
sRrfjfL d]t le8fO+ fhjsf] jflif+s cfly+s ljj0f tof uL k]z ug+kg]+ Jojyf 5 ut jif+sf]
n]vfkLIf0f k|ltj]bgdf -)^ampndash nut af_sL eP klg o jif+sf] cfly+s ljj0fdf utjif+
Ddsf] nut af_sL -^)^$$)$ndash sfod u]sf] 5 o jif+ lhDd]jfL ]sf] sd d]tdf -
$amp$ndash ldGxf u]sf]df f]sf] ljj0f tof u]sf] kfOPg ut jif+Ddsf] af_sL -
^)^$$)$ndash of] jif+ yk ePsf] -( ndash d]t cfly+s jif+sf] cGtdf sn nut af_sL
- ^($(ndash ku]sf]n] nut cn tkm+ sfof+non] Wofg lbgkb+5
9 s ljj0f M sfof+nodf btf+ x]sf sbftfn] )amp$ b]lv )amp) Dd ^( j6f qm]l86
s ljj0f k]z u]sf] 5g tL sbftfnfO+ - $^)amp)ndash g]kfn sfn] dNo clea=l4 s
lkmtf+ lbg kg]+ _efljt bfloTj b]lvPsf]df f] sdnfO+ cfly+s ljj0fdf bfloTjdf b]vfOPsf] 5g
qm]l86 s ljj0f k]z sbftfdWo] dlxgfeGbf al9 cjlw b]lv lgGt qm]l86 xg] sbftf $
x]sf 5g f] dWo] aeGbf al9 cjlwb]lv lgGt qm]l86df x]sf sbftfx x]sf]n] sbftfsf]
sff]jfdf sfof+noaf6 lgufgL fvL jftljs qm]l86 olsg ug+kb+5
10 jSoftf fhj cnL M dNo clej=l4 s P]g ) sf] bkmf df s cn ug+ Sg] tlsf
pNn]v 5 cfos P]g ) sf] bkmf )( df s jSoftf fVg] JolQmnfO+ sd aemfpg kg]+
JolQm jf lghsf] sd lhDdf lng] JolQm d]tnfO+ sd bflvnf ug+ cfb]z lbO+ cn ug+ Sg]
Jojyf 5 cGtMzNs P]g ) sf] bkmf )h df cGtMzNs clws=tn] cGtM zNs cn ug]+
tlsf pNn]v u]sf] 5 dNo clea=l4 s P]g ) sf] bkmf ( df sbftfn] k|To]s s cjlwsf]
s f] cjlw dfKt ePsf] ldltn] kRrL lbgleq aemfpg kg]+ gaemfPdf af_sL x]sf] s sddf
jflif+s bz k|ltztsf bn] yk bt nfUg] Jojyf x]sf] 5 sfof+nodf btf+ x]sf sbftfdWo]
)amp cfiff9 dfGt Dd ( sbftf af6 -()()ndash bflvnf ug+ af_sL x]sf] 5
hdWo] - nfveGbf al9 af_sL fVg] $( sbftf_u dfq -amp^$ampndash af_sL x]sf] 5
sfof+no cGtut x]sf sbftfdWo] ljleGg sbftf_u ldlt )amp cfiff9 dfGtDd cfos -
amp(^( समि- amp(( s sd cn ug+ af_sL x]sf]n] f] cn
ug+kb+5
11 fhj n]vf k|0ffnL M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod ( b]lv Dd fhj bflvnf
fhjsf] n]vf DaGwdf Jojyf ulPsf] 5 osf nflu dxfn]vf lgoGqs sfof+non] fhj n]vf
lgb]+lzsf hfL u]sf] 5 eg] cfGtls fhj ljefun] fhjsf] n]vf fVg] Pj_ k|ltj]bg hfL ug+
ljBtLo s k|0ffnLdf fhj n]vfk|0ffnL DalGw cnu kf]6+nsf] Jojyf u]sf] 5 pQm n]vf
k|0ffnLn] -d=n]=k=kmf=g+= s d=n]=k=kmf=g+= )s d=n]=k=kmf=g+= ) v d=n]=k=kmf=g+= )_
fhjsf] cfly+s ljj0f -d=n]=k=kmf=g+= (_ nufotsf fhj n]vf k|0ffnLsf jLs[t 9fFrfx
jrflnt kdf [hgf ug] u]sf] 5g
12 dNo clej=l4 s sf]if M dNo clej=l4 s lgodfjnL ) sf] lgod cgf e_f ljGbdf
_slnt Dk0f+ s sd dNo clej=l4 sf]if vftfdf blgs kdf hDdf ug+kg]+ f] sf] ljj0f
e_f sfof+non] tLg lbg leq glhssf] cfGtls fhj sfof+nodf k7fpg kg]+ oL sf]ifdf hDdf
xg cfPsf] sdaf6 ljefun] cfb]z lbPsf] sd lkmtf+ lbO+ jf_sL xg] sd blgs kdf tf]lsPsf]
fhj vftfdf hDdf ug+kg]+ Jojyf 5 dNo clea=l4 s lkmtf+ ug+sf] nflu o jif+ -
३७९१२५७८- dfu eO+ cfPsf]df - ३७८१८६४८- [ dfusf] ९९७५ k|ltzt lkmtf+ ePsf] 5 dNo
clea=l4 s lkmtf+ lbgsf] nflu g]kfnsf] _ljwfg cgf ah]6 Jojyf uL f]xL jdf]lhd vr+
zLif+saf6 lgsfzf vr+ ug+ kg]+df ah]6df dfj]z guL otf] vr+ u]sf] pkoQm b]lvPsf] 5g
13 ssf] bfof ljtf M cfos P]g ) sf] bkmf amp cfos lgodfjnL )( sf] lgod
dNo clej=l4 s P]g ) sf] bkmf ) cGtM zNs P]g ) sf] bkmf adf]lhd JolQm kmd+
sDkgL jf _yfn] Ohfhtkq lng kg]+ Jojyf x]sf] 5 sfof+nodf ojif+ btf+ ePsf sbftfxsf]
142
_Vof $$) b]lvPsf] dNo clea=l4s tk+m sfof+nosf] clen]vaf6 o jif+ ^ sbftf btf+ ePsf] 5
cGtMzNs tk+m btf+ k|0ffnLnfO+ rgf k|ljlwsf] dfWoddf dfj]z u]sf] 5g sfof+nosf] clen]vaf6
) sbftf ojif+ btf+ ePsf] 5 )$amp sbftfn] yfoL n]vf gDa yug ufPsf] pNn]v u]sf]df
k|0ffnLaf6 )$ sbftfn] cfos sbftfn] dNo clea=l4 s btf+ vf]hL u]sf]n] ssf] bfof
ck]lIft kdf a9]sf] b]lvPsf] 5g
14 s 56 kfpg] _yf M btf+ ePsf JolQmsf] clen]v sfof+nodf x]sf] sDKo6 k|0ffnLdf flvPsf]
eP tfklg yfoL n]vf gDa lnPsfdWo] cfos P]g ) sf] bkmf cgf s 56df btf+ ePsf
_yfsf] 5t clen]v fv]sf] 5g oaf6 yfoL n]vf gDa lnPsf sbftfdWo] slt s 56df 5g
f] ki6 gxg] cjyf 5 cfos 56sf] k|df0fkq hfL ubf+ sbftfsf] jlu+s0f uL otf sbftfnfO+
cnu yfoL n]vf gDa lbO+ cgudg ug+kb+5
15 ˆ6j]oaf6 ljhs hfL M dNo clea=l4 s lgodfjnL ) sf] lgod df ljefun] sg
sbftfn] Sof d]lzg k|of]u ug+kg]+ uL tf]Sg Sg] Jojyf x]sf] 5 sbftfn] Sofz d]lzg k|of]u
ubf+ cfGtls fhj sfof+non] Sofz d]lzg hf_r ug]+ ljhs hfLsf] cgudg Pj_ lgLIf0f lgoldt
kdf ug]+ otf] Jojyfsf] pNn_3g ug]+nfO+ sfjfxL ug]+ vlb vftf laqmL vftfdf sff]jf ePsf]
lbgsf] Psdi6 k|lji6 u] gu]sf] lgoldt cgudg ug+ kg]+ lhDd]jfL tf]lsPsf] 5 Tot sDKo6
ljlnordfsf] jLs=lt lbg kg]+ Jojyf x]sf] 5 otf] d]lzgaf6 ljhs hfL ug+ kg]+ sff]af ug]+
sbftfx Pj_ Ps sDKn]S jf ejg cGtut xL hgs sff]af ug]+ sbftfxn] otf] ljhs
hfL ug+ jLs=lt lnPsf km6j]oxsf] clen]v fvL lgoldt kdf cgudg ug]+ sfo+ k|efjsfL
kdf ug+ s]sf] 5g
16 fdflhs Iff s M cfly+s P]g )amp sf] bkmf df cfos P]g ) sf] cgrLndash sf] bkmf
adf]lhd Psn bfDkQLsf] kfLgtlds tf]lsPsf] bn] eQmfgLsf avt gtf]tdf s s6[L uL cn
5sect fhj vftfdf hDdf ulg] Jojyf x]sf] 5 fdflhs Iff sf]if -Jojyfkg tyf ~rfng_
lgodfjnL )^amp cgf fdflhs Iff sf]ifn] of]ubfgstfxnfO klrokq hfL ug] Jojyf
d]t x]sf] 5 sbftfxn] cfo ljj0f k]z ubf sbftfn] w] hgf sdrfL jf sfdbf b]vfO
pgLxnfO otf] s nfUg] sdsf] LdfDd tna eQmfgL ePsf] b]vfpg] u]sf] 5 otf] snfO
Jojlyt ug s bflvnf ubf sf]ifaf6 hfL ePsf] klrokq gDa clgjfo kdf pNn]v ug
nufpg] jf sfdbf tyf sdrfLnfO ljefun] JolQmut yfoL n]vf gDa lng clgjfo ugkb5
17 कर फरछयौट आयोगको निरणय M s km5of6 cfof]usf] lg0fofgf ljut b]lv cfos tyf dNo
clea[l4 s aSoftf x]sf sbftfsf] lgwf0f ePsf] cfos tyf dNo clea[l4 ssf] ltgkg] aSoftf
dWo] s bftfjf6 cfof]un] ())))ndash k|fKt ug] uL Demftf ePsf] 5 f] cfwfdf sfofnon]
sbftfsf] aSoftf nut ^ ndash x6fPsf] 5 sfofnoaf6 k|fKt ljj0f cWoog ubf s
lgwf0fsf] cfwf ]6nd]G6sf] cfwfjLr dGjo xg gs]sf] aif sbftf cgfsf] ]6nd]G6
gu]sf] ]6nd]G6 kZrft fhj cnLsf] cjyf dfly dNof+sg uL k[i7kf]if0f gu]sf] lgwf0f
ePsf] s sddf Demftf ePsf] sd 36L ePsf] Pj+ f] 36Lsf] cgkft clwQmd x]sf] sbftfsf]
s ltg Sg] Ifdtf s ltL x]sf] OdfGbf sbftf aLrsf] c laZn]if0f gulbf Demftf
sdsf] dfkb08 jtlgi7 gx]sf] cjyf 5
sf]if tyf n]vf lgoGqs dGjo sfof+no
1 cfGtls lgoGq0f M sfofnon]] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]
k|efjsfL agfpgkb5 sfofnon] cflys sfoljwL lgodfjnL )^$ sf] lgod $amp -_ adf]lhd
fdfgsf] dNo vnfO clen]v gfv]sf] fjhlgs vlb lgodfjnL )^$ sf] lgod adf]lhd
fjhlgs lgsfon] jflifs ) nfv eGbf j9L sdsf] vLb ugkg] ePdf cfufdL cflys jifsf]
cgdflgt jflifs sfoqmd tof ubf cfufdL jifdf ulg] vLb sfo+sf nflu jflifs vLb of]hgf
tof ugkg]df tof guL dfnfdfgdf ^$ndash +rfng tyf ddt Defdf amp$(ndash
d]lzgL cfhfdf $$amp$)ndash jh]6 vr u]s]f 5
2 lhNnfut fhjdividewf6L M cflys sfoljlw lgodfjnL )^$ sf] lgod $ df DjlGwt sf]if tyf
n]vf lgoGqs sfofnon] lgod adf]lhd k|fKt cflys ljj0fsf cfwfdf lhNnf lyt fhj
cfhg ug] a sfofnosf] fhjsf] ljj0f tof uL dxfn]vf lgoGqs sfofnodf k]z ugkg]
Jojyf 5 t o sfofnojf6 n]vfkLIf0f cjlw dodf klg f] adf]lhd sf] fhjsf] ljj0f
143
tfns sfofnodf k]z ug lxfj ldnfg DjGwL sfo ex]sf] 5 oL lhNnfut fhjsf] lxfj
g6ordfUofPsf] cjyfn] n]vfkLIf0fsf] qmddf lhNnfut fhj -wf6L d]t_ sf] cjyf ljZn]if0f xg
s]sf] 5g
3 bjGbL tyf kbktL M lghfdtL ]jf P]g )$( sf] bkmf ^-s_ adf]lhd lhgf ePsf] bjGbL bkmf
amp adf]lhd sfofno +rfngsf] nflu jLs[t bjGbL kbktLsf] Jojyf 5 sfofnodf sn
bjGbL jLs[t ePsf] b]lvPsf]df )amp cfiff9sf] tnjL k|ltj]bg cgf kbklt ePsf] b]lvPsf]n]
f=k=t[tLo gt]0fLsf] sf]if lgoGqs kb lQm x]sf] 5 hgzlQmsf] cefjdf sfofnosf] sfd k|efljt
xg glbg jLs[t bjGbL cgk sdrfL kbklt ugkb5
4 fhj M cflys sfoljlw lgodfjnL )^$ sf] lgod df k|To]s sfofnon] clfys jif dfKt
ePsf] lbg leq nutL xjnL fhj sdsf] sRrfjfL d]t le8fO fhjsf] jflifs cflys
ljj0f tof uL k] ugkg] Jojyf 5 o sfofnon] o jif fhj zLifs $$ kLIff
zNsdf ))ndash f=lz=$ k|zflgs b08 hLjfgf hkmtdf ())ndash fhj lzifsut
jifsf] gub afsL dfHbft amp^^ndash d]]t amp(^ndash fhj cfDbfgL tyf bflvnf b]vfO
cflys ljj0f k] ePsf]df pQm fhj sd o sfofno +u DjlGwt gb]lvPsf] egL g]kfn fi6laquo
as fli6laquoo jfl0fHo jssf] 6]6d]G6 fhj Jojyfkg rgf k|0ffnL adf]lhd sfofnon] fhj
cfDbfgL b]vfPsf] 5 pQm fhjsf] gtf]t DjGwdf oyfytf ki6 gePsf]n] fhjsf] cflYfs ljj0fn]
oyfy lrq0f u]sf] 5g
5 k|f]Tfxg eQf M Psn sf]if k|0ffnL nfu ePsf sf]if tyf n]vf lgoGqs sfofnodf sfo Dkfbgdf
cfwflt k|f]Tfxg eQfsf] Jojyf ePsf] f]sf] nflu k|f]Tfxg eQf k2lt sfofGjog sfoljwL
)^ nfu ePsf] 5 osf nflu sfofno do leqsf] sfosf] k|ltzt sfofno do
aflxsf] yk dosf] sfdsf] nflu k|ltzt uL sn ) k|ltzt ef tf]lsPsf] 5 eg]
sfofnon] pQm rssf] cfwfdf )amp gtfj0f b]lv sfltsDd $amp k|ltzt dfu b]lv kmfNugDd
$ k|ltzt rq b]lv cfiff9Dd $$= k|ltzt efsf bn] $ndash k|f]Tfxg eQf vr
n]v]sf] 5 pQm ef ljZn]if0f ubf o sfofno+u cDjlGwt sfo tnjL k|ltj]bg kfLt ug]
sfosf] nflu k|ltzt lgj[QLe0f DjGwL sfosf nflu k|ltzt ef flvPsf] 5 cfGtLs
n]vfkLIf0f k|efjsfL agfpg fhj k|lai6 tyf k|ltj]bg DjGwL sfox dodf DkGg ug
pQm ef oL sfodf yk ugkb5 fy o cflys jifsf] k|f]Tfxg eQf eQmfgLdf sf]if
Jojyfksd]t hgfsf] ekfO cgf amp^ndash vr n]Vgkg]df ()amp^ndash vr n]lv
ekfO eGbf j9L vr n]v]sf] )))ndash cn ugkb5
6 cfGtLs n]vfkLIf0f M cflys sfoljwL lgodfjnL )^$ sf] lgod (^-_ df sf]if tyf n]vf
lgoGqs sfofnosf] fhj wf6L tyf ljlgof]hg tkmsf] cfo Joo k|rlnt sfgg adf]lhd v8f
ePsf] sfo +rfng jf cGo fjhlgs sf]ifsf] cfGtLs n]vfkLIf0f ugkg] Jojyf 5 o DjGwdf
b]lvPsf Joxf]f lgDgfgf 5
61 o jif sfofnojf6 k|fKt ljj0f cgf sfofnon] amp) sfofnosf] cfGtLs n]vfkLIf0f DkGg
u]sf] 5 hdf ljlgof]lht tkm ^$amp)$()ndash wf6L tkm ^)$(ndash sf]
cfGtLs n]vfkLIf0f DkGg u]sf] 5 eg] fhj tkmsf] n]vfkLIf0f DkGg c+s pknAw xg s]g
ot cfGtLs n]vfkLIf0f jf6 (^ndash cn ugkg] $ampndash lgoldt ugkg]
amp)(ampndash k]ZsL j]hd]t amp^amp)ndash a]h sfod ePsf] b]lvPtf klg lt dWo]
n]vfkLIf0f eGbf cufj slt km5of6 eP f] sf] ljj0f k|fKt ePsf] 5g ojf6 sfofnon] pQm
lgodfjnLsf] lgod (^-_ adf]lhd cfGtLs n]vfkLIf0fjf6 cfNofPsf] a]h clGtd n]vfkLIf0f xg
cufj 6+uf] nufpgkg]df a]h nut ssectf u]s]f lglZrt xg] cfwf gb]lvPsf]n] wf ugkb5
62 sfofnojf6 Dkflbt cfGtLs n]vfkLIf0f ulPsf kmfOndWo] j6f 5gf6 uL kLIf0f ubf
kmfOndf lhGL lgLIf0f k|ltj]bg gx]sf] $ kmfOndf r]s ln6 k|of]u gePsf] kmfOndf 6laquooflsu
lni6 k|of]u gePsf] tyf a kmfOndf n]vfkLIf0f clVtofL of]hgf tyf sfoqmd x]sf] 5g
cfGtLs n]vfkLIf0f sfo cflys sfoljlw lgodfjnL )^$ sf] lgod (-_ n] tf]s]sf] If]q d]6Lg]
uL dxfn]vf lgoGqs sfofnoaf6 hfL cfGtLs n]vfkLIf0f lgb]lzsf cgksf] sfoljlw ckgfO
k|efjsfL agfpg kb5
eGf hf_rkf kLIf0f sfof+no ljwfgu
1 fhjsf] nIo k|ult M hf_rkf kl5sf] kLIf0f sfo+ljlwsf] a_bf [s adf]lhd ljefun] sfof+nosf]
hf_rkf kl5sf] kLIf0f uL tf]lsPsf] kmd+xaf6 lglZrt sd cn ug+kg]+ uL jflif+s nIo lgwf+0f
144
u]sf] 5 o jif+ $) k|1fkgndashkqsf] kLIf0f uL - sf]8 amp$ nfv amp xhf cn ug+kg]+ nIo
x]sf]df ampamp k|1fkgndashkqsf] kLIf0f uL -$ sf]8 nfv ^ xhf fhj lgwf+0f u]sf] 5 ut
jif+ $)) k|1fkgndashkqsf] kLIf0f ug]+ nIo x]sf]df $$) k|1fkgndashkqsf] kLIf0f DkGg uL - sf]8
nfv ^ xhf fhj lgwf+0f ePsf]n] o jif+ tngfTdskdf j9L k|1fkgndashkqsf] kLIf0f ePtfklg
utjif+sf] tngfdf ($nfv xhf [-^k|ltzt 36L fhj lgwf+0f ePsf] 5
2 sfggL cfwf M eGf hf_rkf kLIf0f sfo+sf nflu eGf P]g )^$ nufot cGo P]gdf eGf kl5sf]
hf_rkf kLIf0f sfof+nosf] Jojyf u]sf] b]lv_bg eGf ljefun] eGf lgodfjnL )^$ sf] lgod
[$ adf]lhd th+df u]sf] hf_rkf kl5sf] kLIf0f sfo+ljwL )^ nfO+ cgz0f uL sfo+ ub+ cfPsf]
5 sfggdf ki6 Jojyf uL sfo+ lgb]+z ug+kg]+ elg ljutsf] k|ltj]bgdf cfNofPsf]df lylt oyfjt
x]sf]n] wf ug+kb+5
3 k|1fkgndashkq 5gf6 k|lqmof M hf_rkf kl5sf] kLIf0f sfo+ljlw )^^ sf] a_bf g_-( df kLIf0f ubf+
hf]lvd ljZn]if0fsf] cfwfdf 5gf6 ulPsf dfnjtxsf] jf k7fLstf+sf] dfq j6f ljifonfO+
cfwf lnO+ kLIf0f ug+kg]+ Jojyf u]sf] 5 hdWo] pRr dxzn b kldf0ffTds aGb]h ePsf
fhj hf]lvdoQm jtx k7fLstf+sf] ljZjgLotf fdfg pTklQsf] b]z cfoft ePsf jtsf]
3f]lift dNo tyf kldf0f eGf ljGbxsf] kljt+g dfnjt 3f]if0ffsf] k|s=lt fdfg rnfg ePsf]
b]z tyf rnfg ePsf] ldlt ljefusf ljleGg zfvfdf x]sf tyofssf] ljZn]if0fsf] cfwf k|dv
x]sf 5g o jif+ eGf hf_rkf kl5sf] kLIf0fsf nflu ljefuaf6 )amp sfof+noaf6
uL amp k|1fkgndashkq 5gf6 ePsf]df 5gf6sf] cfwfnfO+ rs agfO+ a9L fhj hf]lvdsf]
dfnjtsf] 5gf6 ug]+ k|lqmof cjnDag u]sf] 5g oaf6 hf_rkf kl5sf] kLIf0f sfo+ k|efjsfL
geO+ oaf6 eGf fhj rxfj6 lgoGq0fdf c kg+ hfg] x_bf 5gf6 k|lqmof rsdf cfwflt
ug+kb+5 o DjGwdf k6s] k7fL stf+ Dks+ gxg] Dks+ ug+ grfxg] k7fLstf+ kqmfp uL
Nofpg] clwsf gePsf] sff]jf f]Ssfn] otf k6s] k7fLstf+nfO+ kms gkg]+ ePsf]n] nIo tf]ls_bf
j9L 5gf6 ug+kg]+ jfWotf x]sf] sfof+non] hgfPsf] 5
4 n]vfkLIf0f If]qsf] Lldttf M eGf hf_rkf kLIf0f kl5sf] sfo+ljlw )^ sf] a_bf amp df kLIf0f
ug]+ dofjlw dfnjt eGf sfof+noaf6 hf_rkf ePsf] ldltn] $ jif+leq uL Sgkg]+ Jojyf
x]sf] 5 sfof+noaf6 k|fKt ljj0f cgf )amp cfiff9 dfGtDddf kLIf0f ug+ af_sL _Vof
) df o jif+ 5gf6 amp uL ( dWo] o jif+ ampamp yfg dfq cyf+t $- k|ltzt dfq
kLIf0f DkGg uL $ sf]8 nfv ^( xhf yk dxn lgwf+0f ePsf] 5 ot jiff+Gtdf
5gf6dWo] ^ yfg $-^ k|ltzt kLIf0f geO+ af_sL x]sf] 5 sfof+non] 5gf6 u]sf] k|1fkgx
dodf kLIf0f gx_bf eGf fhj rxfj6 lgoGq0f sfo+df c kg+ uPsf] 5 hgzlQm cefjsf
sf0f 5gf6 ePsf k|1fkgndashkq kLIf0f xg gs]sf]n] sfof+nodf kof+Kt hgzlQmsf] Jojyf uL
Ifdtf clej=l4 ug+kb+5 o DjGwdf wfsf nflu eGf ljefu_u 5nkmn ex]sf] hfgsfL
k|fKt ePsf] 5
5 cf_lzs kLIf0f M hf_rkf kl5sf] kLIf0f sfo+nfO+ k0f+tf lbg hf_rkf kl5sf] sfo+ljlw )^^ sf]
a_bf [v df kLIf0fsf] nflu 5gf6 ePsf dfnjt jf k7fLstf+sf] kLIf0f sfo+sf nflu kLIf0f
of]hgf agfpg] pNn]v ePtfklg kLIf0f of]hgf jgfpg] u]sf] 5g sfof+non] u]sf] kLIf0f P_j
lg0f+o f]xL k|1fkgndashkqdf dfq Lldt xg] pQm kmd+sf] Tot sff]jf ePsf] jf ot k|s=ltsf] cGo
sff]jfdf d]t sd fhj cnL xgSg] x_bf Pp6 kmd+sf] cGo sff]jf ot sff]jf ug]+ cGo
kmd+sf] k sff]jfsf] kLIf0f ug]+ Jojyf ldnfpg]tkm+ tfns lgsfosf] Wofg hfgkb+5 fy
sfof+non] cfkgf] kLIf0faf6 b]lvPsf dxTjk0f+ lg0f+oxnfO+ eGf ljefu dfkm+t cGo eGf
sfof+noxdf d]t rgf k|jfx ug]+ Jojyf ldnfO+ 56 fhj sng ug]+tkm+ Wofg hfgkb+5 o
DjGwdf eGf hf_rkf kLIf0f sfo+ljwL )amp adf]lhd o cfly+s jif+jf6 dfnjt k7fLstf+
dofjwLsf] cfwfdf kLIf0f ug]+uL pQm dof Daf]wg ePsf] k|ltlqmof k|fKt ePsf] 5
6 d2f km5of+6sf] cjyf M o jif+ fhj GofofwLs0fdf ( jf]+Rr cbfntdf d]t sn $
d2f k]sf] dWo] fhj Gofolws0fdf ( j6f jf]+Rr cbfntdf j6f jf_sL x]sf] b]lvPsf]
5
145
7 bjGbL kbktL M a sfL lgsfon] jLs=t bjGbL cgfsf kbktL xgkg]+df ( hgf dWo]
) hgf dfq kbktL eO+ ( kb lQm x]sf] 5 bjGbL dodf kbkl+t+ gxbf tf]lsPsf] nIo cgfsf]
k|ult xfln gxg] sfo+Dkfbgdf d]t c kg+ hfg] x_bf jLs=t bjGbL cgf kbktL
ug+kb+5
8 vlb of]hgf O+sfO+ M fj+hlgs vlb P]g )^ sf] bkmf amp[ adf]lhd fj+hlgs lgsfon] vlb
of]hgf tof ug]+ d]t sfo+sf] nflu Ps vlb OsfOsf] yfkgf ug+kg]+ Jojyf 5 sfof+non] o
jif+ vlb of]hgf tof guL vlb O+sfO+ u7g guL nfv $amp xhfsf kmlg+r
Nofk6k8]s6k sDKo6 ]lkmh]6 kmf]6f]skL d]lzg f]nf Kofgn Sodf nufotsf fdfg
af]nkq jf befpkqsf] dfWodaf6 k|ltk+wf gufO+ f]em vlb u]sf]n] vlb sfo+ ldtJooL
lgodDdt b]lvPsf] 5g ty+ P]g tyf lgoddf ePsf] Jojyf cgfsf] k|lqmof ckgfO+ vlb
ug+kb+5 o DjGwdf rfn cfly+s jif+jf6 vlb of]hgf vLb OsfO+ u7g ug]+ ljifonfO+
u_letfkj+s sfof+Gjogdf NofOg] k|ltj4tf sfof+non] u]sf] 5
9 lhGL lgLIf0f k|ltj]bg M cfl+y+s sfo+ljwL lgodfjnL )^$ sf] lgod ) cgf sfof+nodf nut
v8f ul fv]sf lhGL fdfg s] stf] cjyfdf 5g lglIf0f ug+ nufO+ Totf] k|ltj]bg lnlvt
kdf n]vL jf lnO+ fVg] Jojyf 5 f]xL Jojyf cgf sfof+non] lglIf0f uL )amp$ df
k]z u]sf] t ]lk|mh]]6 Posl08g Pn-hL KofS d]lg nufot ( cfO6d lhGL fdfg rfn
cjyfdf gx]sf] pNn]v 5 rfn cjyfdf gx]sf] fdfgsf] dd+t Def ug+kg]+ jf dd+t gxg]
fdfg lnnfd laqmL ug+kg]+ dNo gvn]sf] fdfgsf] xsdf fdfgsf] cjyf k|rlnt ahf
dNod]t ljrf uL dNo sfod ufO+ fVg]tkm+ sfof+nosf] Wofg lbgkb+5
10 dfu tyf nut M cfly+s sfo+ljwL P]g ) sf] bkmf [ adf]lhd fhjsf] nut cBfjlws
xgkg]+df sfof+non] lgwf+0f u]sf] dfu sd jfsL sd dfq cBfjwLs u]sf]df dfu adf]lhd
cn ePsf] sdsf] ef-g_ ldlt d]t vnfO+ cnLsf] clen]v fVgkg]+df f] fv]sf] 5g hjf6
cfly+s ljj0fn] b]vfPsf] cnL sd dfu lstfj adf]lhdsf] cnL sd le8fg ug+ lsg] Pj_
dfu lstfadf dfu sfod )^)$Y dWo cn ePsf] ^Y s6fO+ jfsL aSoftf
(amp)(ampY lglZrt xg] cfwf x]sf] 5g dfu lstfadf dfusf] clQLQm cnL jf_sL
sd d]t cBfjlws uL cfly+s ljj0f_u le8fg ug+kb+5
11 cnL af_sLsf] lylt M eGf P]g )^$ sf] bkmf $[3 cgf hf_rkf kl5sf] kLIf0faf6
lgwf+0f ePsf] dxn tyf hljfgf jfktsf] sd bflvnf ug]+ cfb]z k|fKt u]sf] ldltn] lbgleq
tf]lsP ad]flhdsf] sd bflvnf ug+kg]+ Jojyf 5 f] cjlwleq bflvnf gu]df Totf] dxn tyf
hljfgf sddf bflvnf ug]+ cfb]z ePsf] ldltb]lv jflif+s k|ltztsf bn] Jofh d]t u0fgf
uL cn ulg] Jojyf x]sf] 5 sfof+noaf6 k|fKt ljj0f cgf cfly+s jif+ )^amp^ b]lv
)ampamp Ddsf] sn aSoftf -( sf]8 nfv ^ xhf x]sf]df fhj Gofoflws0fdf -
$sf]8 $(nfv ^ xhf jf]+Rr cbfntdf -amp nfv ( xhf uL - $ sf]8 ^amp nfv $
xhf kgfj]bgdf uPsf] 5 kgfj]bgdf uPsf] sn sd aSoftfsf] )-amp k|ltzt x]sf] 5
f] afx]s af_sL aSoftf cnLtkm+ k|efjsfL gb]lvPsf]n] aSoftf sddf j=l4 x_b uPsf] 5 af_sL
aSoftf sd cnLtkm+ k|efjsfL sbd rfNgkg]+ Joxf]f n]vfkLIf0fdf cfNofOPsf]df cnL
k|lqmofnfO+ kqfrf cgnfOg Dks+ u] jf sff]jf f]Ssf fv] cleofgsfkdf clw j9fOg]
sfof+non] hgfPsf] 5
12 rfn jif+sf] aSoftf M eGf P]g )^$ sf] bkmf $[[3 cgf hf_rkf kl5sf] kLIf0faf6
lgwf+0f ePsf] dxzn tyf hljfgf jfktsf] sd bflvnf cfb]z k|fKt ePsf] ldltn] lbgleq
bflvnf ug+kg]+ tTkZrft k|ltztsf bn] Jofh d]t cn ug+kg]+ Jojyf x]sf]df sfof+noaf6
o jif+ kLIf0f uL dfu sfod ePsf] - $ sf]8 nfv ^( xhf dWo] amp nfv ) xhf
[- k|ltzt dfq cneO+ sf]8 $ nfv xhf [amp-amp(k|ltzt aSoftf xg uPsf]
5 sn jSoftf ( sf]8 nfv amp xhf dWo] ^ sf]8 ^nfv amp xhf [^-^ k|ltzt
fljssf] aSoftf sf]8 $ nfv xhf [$-$k|ltzt rfnjif+sf] jSoftf x]sf] 5
sfof+non] utjif+ b]lv bflvnf gePsf] fhj sdnfO+ aSoftf hgfO+ cfly+s ljj0fdf dfj]
u]sf] 5 sfof+non] lgwf+0f u]sf] s tyf dxn pk fhj Gofoflws0f jf]+Rr cbfntdf
kgfj]bg u]sf] sd d4fsf] sfafxL 6_luP kl5 lg0f+ofgf d2f tyf kgfj]bg gk]sf] sd
146
eGf P]g )^$ sf] bkmf $[3 adf]lhdsf] Jofh tyf hljfgf u0fgf uL cn ug+kb+5 o
DjGwdf cnL k|lqmofnfO+ kqfrf cgnfOg Dks+ u] jf sff]jf f]Ssf fv] cleofgsfkdf
cl3 j9fOg] sfof+non] hgfPsf] 5
13 fhj n]vf M cfly+s sfof+ljwL P]g ) sf] bkmf [df fhjsf] nut tyf n]vf fVg] Pj_
kmf6jfL k]z ug]+ n]vfkLIf0f ufpg] Tosf] clen]v fVg] pQbfloTj sfof+no k|dvsf] xg]
Jojyf x]sf] 5 sfof+non] f] adf]lhd fhjsf] nut fv]sf] ePtf klg f] nut k|dfl0ft
cjyfdf x]sf] b]lvPsf] 5g fhjsf] k|dfl0ft cfly+s ljj0fdf sfof+nojf6 lgWf+f0f gePsf]
fdflhs Iffs utjif+sf] gub dfHbft bflvnf nufotsf sd d]t nutdf dfj]z u]sf]
5 f]sf] cltlQm cfly+s ljj0fdf unt k|ttLs0fsf] sf0fn] jftjLs nut eGbf
^^Yj9L nut s66f xguO+ jfsL C0ffTds dfHbft x]sf] 5 C0ffTds dfHbftn] jftljs
fhj jSoftf sd 36g uPsf] x_bf f] sd ki6uL nut lstfj [dfu lstfj d]t cBfjlws
ug+kb+5
lgj=Qe0f Jojyfkg sfof+no
1 lgj=Qe0f Jojyfkg M sfof+non] )amp df3 dlxgf b]lv x]s lgj=Q lghfdtL sd+rfL g]kfnL
]gf k|xL tyf lzIfssf] bO+ jfl0fHo j_sdf vftf vf]nL b]z eLsf ]jf lgj=Q lghfdtL sd+rfL
g]kfnL ]gf k|xL tyf lzIfsnfO+ a +s vftf dfk+mt lgj=Qe0f eQmfgL ug]+ Jojyf 5 o DjGwdf
b]lvPsf Joxf]f lgDgfgf 5g M
11 a lgj=Qessf] tnjL ekfO+ fy f] sf] ki6ofO+ ug]+ k|df0f sfuhftx d]t x]g+ lsg] uL
ˆ6j]o tof eOs]sf] 5g sfof+noaf6 f] DjGwdf ˆ6j]o ck8]6divide8f6f OG6divide8sd]G6 Sofg
ug]+ qmddf x]sf] hfgsfL k|fKt ePsf] 5 lgj=lQessf] JolQmut ljj0fsf] ˆ6j]o ck8]6
8f6f OG6laquoLdivide8sd]G6 Sofg uL fVg] sfo eOgSbf lgj=Qessf] pd] cgf cjlw cgf
juL+s0f uL hf]lvd klxrfg ug+ sl7gfO+ k]sf] 5 a lgj=Qessf] JolQmut ljj0fsf] ˆ6j]o ck8]6 8f6f OG6Llaquodivide8sd]G6 Sofg uL ljZn]if0f ug+ lsg] Jojyf ug+kb+5
12 a9ofnL cQmtf htf sf0faf6 lgj=Qe0f kfpg]n] btvt ug+ gs]sf] cjyfdf j_saf6 sd
lemSg glsg] ljBdfg klkf6LnfO+ jfl0fHo j_sx_u xsfo+ uL btvt jf NofKr] lx sg
Psaf6 k]Gg sd j_saf6 lemSg lsg] uL pQm K6j]o cBfjlws ug+kb+5
13 lgj=lQe0f lnO+x]sfdWo] fdflhs Iff eQf d]t kfpg] cayfdf ku] kl5 fdflhs Iff eQf
lng gldNg] Jojyf 5 pQm ba eQf lnP glnPsf] ljj0f yfxf xg] ul DalGwt lgsfoljr
dGjo ul ljBlto rgf k|0ffnLsf] Ghfn sfod ufpg] uL km6j]o cBfjlws ug+kb+5
2 lhGL lgLIf0f M cfly+s sfo+lalw lgodfjnL )^$ sf] lgod )[ dtflas lhGL lgLIf0f k|ltj]bg
dd+t xg gSg] lhGL dfnfdfgx nLnfd dd+t ldGxf h] ug+ kg]+ xf] f] ul lhGLsf] cayfnfO+
cBfjlws ug+kb+5
3 lgj=Qe0f vr+sf] lylt M lghfdtL ]jf P]g )$( sf] bkmf ( v df g]kfn sfn] g]kfn
fhkqdf rgf k|sfzg uL tf]s]sf] ldlt eGbf kl5 lgoQm xg] lghdtL sd+rfLnfO+ pkbfg tyf
lgj=Qe0f lbg] k|of]hgsf] nflu g]kfn sfn] 5sect pkbfg tyf lgj=Qe0f sf]if v8f ug]+ Totf
sd+rfLsf] dfls tnjaf6 bz k|ltztsf bn] sd s66L uL f] sddf g]kfn sfn] dfls
tnjsf] bz k|ltzt afasf] sd yk uL xg cfpg] sd f] sf]ifdf hDdf uL lbg] Jojyf
5 xfnDd otf] sf]ifsf] Jojyf xg gs]sf] sf0fn] lgj=Qe0f vr+sf] ef k|To]s jif+ j=l4 xb
uPsf] b]lvG5 lgj=Qe0f Jojyfkg sfof+noaf6 k|fKt ljj0f cgf )amp))amp )amp)amp
)amp)amp df s|dzM lgj=Qe0fsf] ah]6 ))))Y ^amp)))Y )^))Y vr+
$ampY ^))^Y ^(ampY lgj=Qessf] _Vof (amp^ampamp )($^ $amp) eO+
ah]6sf] tngfdf vr+ lgj=Qessf] _Vofdf ljut jif+df a [l4 k|ltzt s|dzM 07071 df ^-
$-amp )amp)amp df ^-^ -(^ )amp)amp df - amp-( k|ltzt x]sf] b]lvG5
of]ubfgdns lgj=Qe0fsf] cjwf0ffnfO+ sfof+Gjogdf Nofpg] tk+m DjlGwt kIfsf] Wofg hfgkb+5
4 clen]v Jojyfkg M lgj=Qe0f vr+sf] f]wegf+ j_snfO+ lb_bf pQm ˆ6j]o af6 k|To]s ]jf lgj=Q
sd+rfLsf] JolQmut j_sxsf] zfvfut vr+sf] f]wegf+ DjlGw ljj0fsf] xf8+slk lgsfnL
k|df0fLt uL fVg] Pa_ a_sn] dfu u]sf] f]wegf+ sd_u le8fg ug]+ gu]sf] sf0f k|To]s
147
lgj=Qesn] lgodfgf kfpg] sddfq j_sn] f]wegf+ dfu u]sf] 5 eGg] olsg xg s]sf] 5g
pQm ˆ6j]oaf6 k|To]s ]jf lgj=Q sd+rfLsf] JolQmut j_sxs]f zfvfut vr+sf] f]wegf+
DjlGw ljj0fsf] xf8+skL lgsfnL k|df0fLt uL fVg] a_sn] dfu u]sf] f]wegf+ sd_u le8fg
ug]+ Jojyf ug+kb+5
5 sfo+ k|s=lt dGjo M khf DjlGw vr+ khfLsf] nflu kflgtlds htf vr+ u7L _yfg htf
lgsfoaf6 klg pknJw xg] ugf+n] Pp6 sfo+sf] nflu laleGg lgsfoaf6 vr+sf] Jojyf xg] u]sf]
5 lgj=lQe0f Jojyfkg sfof+nosf] gfd cgfsf] sfd lgj=Qe0f sd lglZrt uL lgsff
lbg] sfd khf vr+ jLr tftDo gldn]sf] sfof+nosf] sfd st+Jo clwsf DjGwdf P]g lgoddf
5sect Jojyf gePsf]n] ki6 sfo+ ljj0f lxt lhDd]jfLsf] Jojyf ug+kb+5
6 cu|Ld s M cfos P]g ) sf] bkmf df ]jf zNs eQmfgL ubf+ dNo clej=l4 sdf btf+
ePsf] ]jf k|bfos jf dNo clea=l4 s 56sf] sff]af ug] aflGbf lgsfonfO eQmfgL u]sf] ]jf
zNsdf eQmfgL sdsf] - k|ltztn] s ssectL ug+kg]+ Jojyf x]sf]df tTsfnLg g]kfn sfsf]
) sf] lg0f+oaf6 lgj=lQe0fsf] sd pknJw ufP afkt k|ltztn] )ampamp df bO+
jfl0fHo j_snfO+ ]jf [zNs xof08lnordf rfh+ jfkt sfof+non] o jif+ hDdf -^^)Y
eStflgdf - k|ltztn] xg] - (amp$amp$- s s66L uL bflvnf ug+kb+5 fy ]jf zNs
[xof08ln_u rfh+ nfO+ nfut k|efjL agfpg Gogtd ]jf zNs lgwf+0f uL j_sjLr vNnf
k|ltkwf+sf] dfWodaf6 5gf6 ug+kb+5
7 kflgtlds s M cfos P]g ) sf] cgrL df pNn]v eP adf]lhd f]hufbftfn] s of]Uo
f]hufL cfosf] eQmfgLdf kflgtlds s gtf]tdf g ssectLsf] Jojyf 5 sfof+non] $amp) hgf
lgj=QesnfO+ bO+ jfl0fHo j_s Ps s]Gb|Lo j_s cGo dfk+mt uL hDdf -^(ampamp$(ampY
f]wegf+ lbPsf] 5 j_sxnfO+ f]wegf+ lbPsf] pQm sddf lgj=Qesaf6 s ssectf uL fhj
vftfdf bflvnf eP gePsf] DjGwdf tfns lgsfoaf6 cgudgsf] Jojyf ug+kb+5
8 lgj=Qe0f kflgtlds M fj+hlgs nfesf] kbdf cyjf sfL ]jfdf dfls kflgtlds kfpg]
uL gof_ lgoQm xg] kbflwsfLn] Ps dlxgf leq xfn jxfn x]sf] kbflwsfLn] g]kfn sf
[dlGqklifb sf] )amp) sf] lg0f+o ePsf] ldltn] Ps dlxgf leq dfls kflgtlds jf
lgj=Qe0fdWo] hg j9L xG5 f] f]h] lng] f] hfgsfL lgolQm ePsf] DjlGwt lgsfodfk+mt
lgj=Qe0f Jojyfkg sfof+nonfO+ lbO+ clen]v fVgkg]+ pNn]v 5 o DjGwdf lga=Qe0f
Jojyfkg sfof+noaf6 ]jf lgj=Q hgf sd+rfLn] hfgsfL lbP dtfljsg lga=lQe0fsf] sd
f]Ssf fv]sf] afx]s cGo lgsfojf6 otf] lgoQmLsf] hfgsfL k|fKt ePsf] 5g xfn g]kfn sfsf]
ljleGg lgsfodf lgolQm kfO+ sfo+t x]sf lgj=Q sd+rfLn] oaif+ - 2271818- lgj=lQe0f
lnPsf]df clen]v fvL f]sf] hfgsfL lbPsf] 5g Dj4 lgsfo lga=Qe0f Jojyfkg
sfof+noaLr dGjo gePsf]df DalGwt lgsfoaf6 cgudg d]t ePsf] 5g clen]v cBfjlws
cgudgsf] Jojyf ug+kb+5
lqejg ljdfgyn eGf sfof+no
1 cfGtls lgoGq0f M sfofnon]] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]
k|efjsfL agfpgkb5 jLs[t bjGbL eGbf a9L sdrfLsf] tnj eQf vr n]v]sf] lb lgoGq0f
vftf gfv]sf] JolQmut k|of]hgsf] nflu k7fL u]sf g rfFbL lxf sn 6f]g cfbL dfnjtsf]
clen]v cflzs8fdf cfj2 gu]sf] eGf P]g )^$ cgf hkmt ePsf fdfgsf] lnnfd las|Lsf]
nflu kmfnf ePsf]df sfofGjog gu]sf]cflys P]g )ampcgf nutdf k7fL u]sf dfnjtxsf]
5sect clen]v gfv]sf] cjyf b]lvPsf] 5 P]g lgoddf tf]lsPsf Jojyfsf] kfngf uL cfGtls
lgoGq0f b[9 ugkb5
2 f]em vlb M fjhlgs vlb P]g )^$ sf] lgod cgf Ps cflys jifdf Ps k6s jf k6s
k6s uL nfv eGbf a9Lsf] dfg f]em vlb ug gldNg] pNn]v 5 sfofnon] amp nfv
amp xhf dNosf Sofdf lk|G6 Jof6laquoL Nofk6k kmlgr htf fdfgx ljleGg kmdaf6 lw vlb
u]sf]n] vlbdf k|ltkwf lldt xg uPsf] 5 dfnfdfg vlb ubf P]g lgodsf] kfngf uL vlb
ugkb5
3 hfFrkf kl5sf] kLIf0f M eGf P]g )^$ sf] bkmf $ cgf sfofnon] hfFrkf kl5sf]
kLIf0faf6 fhj cn ugkg] olsg u]sf] $ nfv amp xhf cn ugkb5
148
4 nLhdf k7fL M cflys P]g )amp sf] bkmf $ -_ v df xjfO ]jf k|bfos +yfn] lnhdf k7fL
ug] xjfOhxfh x]lnsK6 jf ltgsf OlGhg k7fL ubf k7fL u]sf] ldltn] ltg jifleq lkmtf u]df
k7fL x+bf lt]s]f eGf dxzn lkmtf lbg] pNn]v 5 sfofnojf6 Ps xjfO]jf +rfnsn] Pcj
nLhdf k7fL ubf $ sf]8 dxzn bflvnf u]sf] 5 cGo xjfO ]jf k|bfos +yfn] xjfOhxfh
x]lnsK6 tLgsf OlGhg lnhdf k7fL ubf nfUg] dxzn s]lxdf wf6L fvL tyf s]lxdf fhj
bflvnf uL hf+rkf ug] u]sf] 5 wf6Ldf hf+rkf u]sf dfnjtsf] dxzn k0fkdf lkmtf ug]
u]sf] 5 oL Pp6 k|fjwfg cgk hf+rkf ulPsf dfnfdfgdf d]t bf]xf]f] dfkb08 x]sf]
b]lvPsf] 5 cGtfli6laquoo cn cEof cgk 5sect bjGbLsf] Jojyf uL eGf dxzn cn ug]
Jojyf ugkb5
5 kms bjGbL M cflys P]g )amp sf] bkmf df ljb]zaf6 g]kfnleq k7fL xg] fdfgdf eGf P]g
)^$ sf] cgrLndash adf]lhd eGf dxzn nufpg kg] bkmf ^ df dNo clej[l4s P]g )
adf]lhd dNo clej[l4s nufO cn ugkg] ugkg] eGf dNofsg ubf k|To]s dfnjtsf]
Psn k|lji6L uL j]Unf j]Un hfrkf ugkg] Jojyf 5 Ps k7fLstfn] 8]n Nofk6k k7fL ubf+
f]Fu k7fL u]sf] Nofk6k Jofusf] a]Un dNofsg uL sff]jf dNodf dfj]z uL f]df nfUg] )
k|ltzt eGf dxn k|ltzt dNo clej[l4 s cn uL hfFrkf ugkg]df f] guL
Nofk6ksf] dfq hfFrkf u]sf]n] $amp yfg Nofk6k Aofu k7fL ubf 56 ePsf] fhj ^ nfv
xhf cn ugkb5 kms bjGbL DaGwdf b]lvPsf yk Joxf]f lgDg 5g M
51 cflys P]g )amp cgf l|Fs nLe k7fL ubf e+f pkzLif+s (^()() Knfl6ssf cGo
fdfu|Lsf] bjGbL ) k|ltzt eGf dxzn dNo clej[l4 s nufO hfFrkf ugkg]df Ps
pBf]un]] k7fL u]sf] f] fdfgdf eGf pkzLifs (() ()^ af6 k|ltzt eGf
dxn dNo clej[l4 s nufO amp j6f k|1fkgkqjf6 hfFrkf ubf+ 36L ePsf] fhj sf]8
( nfv cn ugkb5
52 eGf sfofnoaf6 Ps b+rf ]jf k|bfosn]] ^ j6f gfOg kf]6 j]en]Gy ]n]S6Le dN6LKn]lSu
k7fL ubf tL jt fpl6+u jLlrEuml pks0f ePsfn] eGf pkzLifs amp^ -WjgL 5jL jf
cGo cfFs8f nfO +u|x0f ug] kljtg ug] oGqx jLrLEuml fpl6Euml pks0fx _ af6 cGtMzNs
k|ltzt dNo clej[l4 s nufO hfFrkf ugkg]df eGf pkzLifs $ PDKnLkmfodf
alus0f uL k|ltzt dNo clej[l4 s dfq nufO hfFrkf u]sf] sf0fn] 36L cn ePsf]
fhj nfv cn ugkb5
53 cflys P]g )amp cgf k7fL xg] jtdf tf]lsPsf] pklzifsaf6 fhj cn ugkg] Jojyf 5
o eGf sfofnoaf6 Ps b+rf ]jf k|bfos s+klgn] Ps k|1fkgkqaf6 sf]8 nfv
( xhf sff]jf dNosf l8laP ()) LO xf8jo k7fL ubf eGf pkzLifs ))
af6 ) k|ltzt eGf dxzn dNo clej[l4 s nufO hfFrkf ugkg]df eGf pkzLifs
amp^) af6 zGo k|ltzt eGf dxzn k|ltzt cGtzNs dNo clej[l4 s nufO hfFrkf
u]sf] 5 f]xL k7fLstfn] f]xL k|s[ltsf] fdfg bO k|1fkgkqaf6 k7fL ubf+ ) k|ltzt eGf
dxzn dNo clej[l4 s nufO hfFrkf u]sf] 5 oL kms bjGbL nufO hfFrkf ubf 36L
ePsf] fhj ^ nfv ^ xhf cn ugkb5
54 cflys P]g )amp k7fL xg] dfnjtdf tf]lsPsf] pklzifsaf6 fhj cn ugkg] pNn]v 5 Ps
b+rf ]jf k|bfos s+klgn] =sf]8 ( nfv ^$ xhf sff]jf dNosf P8K6 k7fL ubf eGf
bjGbL )$) -cGo O08S6_ af6 k|ltzt eGf dxzn k|ltzt dNo clej[l4s
nfufpg kg]df eGf bjGbL )) -ˆ6j]ox_ af6 k|ltzt cGtzNs dNo clej[l4s
nufO hfFrkf usf]n] 56 ePsf] eGf dxzn- dNo clej[l4s d]t =nfv ^amp xhf
cn xgkb5
55 cflys P]g )amp cgf k7fL xg] dfnjtdf tf]lsPsf] pklzifsaf6 fhj cn ugkg]df Ps
b+rf ]jf k|bfos s+klgn] =(nfv (^ xhf sff]jf dNosf lhPPd dlN6kn k7fL ubf
eGf bjGbL amp( af6 ) k|ltzt eGf dxzn k|ltzt dNo clej[l4s nfufpg
kg]df eGf bjGbL )) -ˆ6j]ox_ af6 k|ltzt cGtzNs dNoclej[l4s nufO
hfFrkf usf]n] 56 ePsf] dxzn =^ xhf cn ugkb5
56 cflys P]g )amp cgf k7fL xg] dfnjtdf tf]lsPsf] pklzifsaf6 fhj cn ugkg]df Ps
k7fLstfn] =(( nfv $ xhf sff]jf dNo sf] lle 6laquofGld6 P]lG6gf k7fL u]sf]df pQm
dfg 8f pks0f geO lle PG6]gf ePsf]n] eGf bjGbL ()-Plon_af6 ) k|ltzt
eGf dxzn k|ltzt dNo clej[l4s nfufpg kg]df eGf bjGbL ^) -8f
149
pks0fx_af6 k|ltzt eGf dxzn dNo clej[l4s nufO hfFrkf usf]n] 56 ePsf]
dxzn = nfv ^ xhf cn ugkb5
57 cflys P]g )amp cgf k7fL xg] jtdf tf]lsPsf] pklzifsaf6 fhj cn ugkg]df Ps
xjfO]jf k|bfos s+kgLn] PL kf6 kmofga]N8 k7fLubf eGf bjGbL )))) -xjfO hxfh
jf x]lnsf]K6 sf] kf6khfx_ af6 k|ltzt eGf dxzn k|ltzt dNo clej[l4s nufO
hfFrkf ugkg]df eGf bjGbL $)())) - xjfOhxfhsf] OlGhgsf] nflu_ af6 k|ltzt
eGf dxzndfq nufO hfFrkf u]sfn] 56 ePsf] dNoclej[l4 s ^ nfv ( xhf cn
ugkb5
58 cflys P]g )amp cgf k7fL xg] dfnjtdf tf]lsPsf] pklzifsaf6 fhj cn ugkg] eGf
ljefusf] r=g+= ldlt )amp cgf d]t df]jfOn se eGf balGb (^()() -
Knfli6ssf cGo fdu|L_ af6 hf+rkf ugkg] pNn]v 5 Ps k7fLstfn] k7fL u]sf fdEuml
df]afOn ]6sf selkmlnkrflhu s]jnJof6laquoL Pj+ fdordf luo Psdi6kdf df]jfOn PS]f]lh
3f]if0ff ul eGf balGbaf6 85177000000-cEumlx kf6_ hf+rkf u]sf]df pQm dfnjtx
eGf bjGbL )$$) )^) ()(( (^() af6 qmdz k|ltzt k|ltzt )
k|ltzt k|ltzt ) k|ltzt eGf dxzn dNo clej[l4 s nufO hfrkf ugkg]df kms
eGf balGb k|of]u ul hfFrkf ubf 56 ePsf] eGf dxzn ) nfv $ xhf cn
ugkb5
59 eGf ljefusf] )amp sf] kqfgf ljleGGf ldltdf hfFrkf ePsf df]jfOn se xfdf]gfOH8
sf]8 (^()() af6 jlus0f kg] df]jfOn se 5fnfsf] ePdf dfq $) Knfli6ssf] ePdf
zLifs (^ jf6 jlus0f ugkg] fy sfofnoaf6 hf+rkf ePsf df]jfOn se Knfli6ssf se
eGbf a9L gePsf] b]lvPsf]n] df]jfOn senfO (^ cGtut jlus0f uL lgdofgf nfUg] eGf
dxzn cn ugkg] pNn]v ePsf]df o sfofnoaf6 k7fLstfn] k7fL u]sf df]afOn sedf
f] cgk cn u]sf] gb]lvPsf]n] 56 dxzn nfv ^ Xhf cn ugkb5
510 cflys P]g )amp cgf k7fL xg] jtdf tf]lsPsf] pklzifsaf6 fhj cn ugkg]df
k7fLstfn] dlN6kmSg lk|G6 k7fL ubf eGf bjGbL $$ -db|0f ug] k|ltlnlk ptfg] jf
KofS k7fpg] dWo] bO jf bOeGbf j9L sfox DkGg ug] Sg] oGqx_ af6 ) k|ltzt cGtzNs
dNo clej[l4 s nufO hf_rkf ug+kg]+df eGf bjGbL $$ [cGo db|sx af6 dNo
clea=l4s dfq nufO+ hf_rkf u]sf]n] 56 ePsf] dxzn nfv amp xhf cn ug+kb+5
511 cflys P]g )amp cgf k7fL xg] dfnjtdf tf]lsPsf] pklzifsaf6 fhj cn ugkg] pNn]v
5 o sfofnoaf6 ^ k7fLstfn] Unf lj8 k7fL u]sf]df eGf pkzLif+s amp)))) [sfrsf
cGo fdfgx af6 eGf dxn k|ltzt d-c-s nufO+ hf_rkf ug+kg]+df kms bjGbL
nufO+ hf_rkf u]sf]n] 56 ePsf] dxzn $ nfv amp) xhf cn ug+kb+5
512 cflys P]g )amp cgf k7fL xg] dfnjtdf tf]lsPsf] pklzifsaf6 fhj cn ugkg]df
sfofnoaf6 $ k7fLstfn] lkmu+lk|G6 6fOd P]6]G8G l8efO k7fL ubf eGf bjGbL 91061000
-do hgfpg] ]s8 ug]_ af6 ) k|ltzt eGf dxzn k|ltzt dNo clej[l4 s nufpg
kg]df eGf bjGbL ))) 854371000 -ˆ6km]o_ af6 ) k|ltzt eGf dxzn
k|ltzt dNo clej[l4 s nufO hfrFkf u]sf]n] 36L dxzn $ nfv ^( xhf cn ugkb5
6 56 ljwf M cflys P]g )amp sf] cgrL sf] bkmf amp adf]lhd fs dnsdf pTkflbt dfnjt
k|lttkq vf]nL fkm6f pTklQsf] k|df0fkq lxt k7fL ePdf eGf dxn cf+lzs 56 lbO tf]lsPsf]
bdf eGf dxn cn ulg] Jojyf 5 Ps ldqfi6laquoaf6 ^ k7fLstfn] laleGg dfnjt k7fL
ubf f] ljwf lbO hfFrkf u]sf]df DalGwt k7fLstf sf] gfddf hfL ePsf] fkm6f k|df0fkq lagf
56 lbPsf] b]lvPsf]n] fˆ6f k|df0fkq k]z xgkg]+ cGoyf 56 eGf dxzn dcs d]t
nfv ( xhf cn ugkb5 56 ljwf DaGwdf b]lvPsf yk Joxf]f lgDg 5g M
61 cfly+s P]g )amp sf] cglr bkmf sf] [0f cgf cfifwL Jojyf ljefusf] lkmfldf
cfifwL pBf]un] k7fL ug]+ sRrf kbfy+ xfos sRrf kbfy+ ffolgs kbfy+ Pj_ Koflsu d]6]londf
Ps k|ltzt eGf dxn nufO+ hfrkf ug]+ Jojyf 5 o eGf sfofnoaf6 cfifwL pBf]un]
k7fL u]sf cfifwL pTkfbg DaGwL sRrf kbfy+xdf cfifwL Jojyf ljefusf] lkmfl a]u Ps
k|ltzt eGf dxn nufO+ hf_rkf u]sf] n]] lkmflsf] k|df0f k]z ug+kg]+ cGoyf 56 ePsf]
dxzn nfv ^^ xhf cn ugkb5
150
62 cfly+s P]g )amp sf] bkmf $[[s df xjfO+]jf k|bfos _yfn] jf gfuls p88og k|flws0faf6
Ohfht k|fKt u]sf] sDkgLn] k7fL ug]+ xjfO+hxfh x]lnsf]K6 u]oaS OlGhg 6fo Jof6L
g6af]N6 le]6 kf6+khf+df eGf dxn k|ltztdfq nfUg] Jojyf x]sf] 5 o eGf
sfof+non] xjfO+]jf k|bfos sDkgL gePsf] Pj_ gfuls p88og k|flws0fn] ^ hnfO+ )^ b]lv
aif+sf] nflu dfq Ohfht k|bfg u]sf] Ps sDkgLn] f] ldlt cufj tL fdfg k7fL ubf+ f] 56
lbO+ hf_rkf ub+f 56 ePsf]] fhj 64 nfv cn ug+kb+5
7 as Uof]G6L M eGf lgodfjnL )^$ sf] lgod ^ df a08]8 j]o xfpsf] Ohfhtkqjfnfn]
lgsfL jf jb]zdf g kljTo ljb]zL db|fdf laqmL ulg] dfnjt pTkfbg ug++ cfjZos kg] sRrf
kbfydf nfUg] dxn as hdfgt lbO k7fL u]sf] sRrf kbfyaf6 dlxgfleq tofL jt agfO
gsfL gu]df jf Dofb yksf] cjlwd]t dfKt ePsf] cjyfdf as hdfgtaf6 eGf dxndf
nfUg] k|ltzt yk sd cn ulg] Jojyf 5 o eGf sfofnoaf6 ljleGg amp pBf]uxn]
as Uof]G6Lsf] cfwfdf k7fL u]sf] sRrfkbfyaf6 k7fL ldltn] dlxgfleq tofL jt lgsfL
u]sf] gb]lvPsf]n]] sRrfkbfydf nfUg] eGf dxn f]sf] k|ltzt yk dxn d]t = sf]8
nfv $$ xhf cn ugkb5
8 nutdf k7fL M cflys P]g )amp sf] cgrL sf] bkmf -_ df sg vf sfo jf k|of]hgsf]
nflu cyfoL tjaf6 kl5 lkmtf nhfg] ztdf nutdf k7fL ePsf jfL fwg oGqpks0f Pj+
cGo dfnjtx dxzn aemfO s]sf] cjyfdf afx]s tLg dlxgf leq lkmtf nluSg kg] cGoyf
Totf dfnjtx g]kfn sfn] Dofb yk lbPsf] cjyfdf afx]s hkmt ugkg] pNn]v 5
sfofnojf6 ptm ljwf cGtut Ps k7fLstfn] km]|~r efiffdf lgdf0f ulg] rnlrq 5fof+sg ug]
pks0fx ) dfr )^ df k7fL uL ^ clk|n )^ df lkmtf nhfg] ztdf $ sf]8 ( nfv
dNosf ^ yfg pks0fxsf] ( nfv dxzn lgwf0f uL nutdf hfFrkf u]sf]df tL dfnjt
xfnDd lkmtf nu]sf] gb]lvPsfn] tL fdfg hkmt ug] jf dxzn sd fhj bflvnf ugkb5
nutdf k7fL DaGwdf b]lvPsf yk Joxf]f lgDg 5g M
81 sfofnojf6 Ps k7fLstfn] )^$ df sf]8 $ nfv dNosf rnlrq 5fof+sg ug]
pks0fx yfg k7fL u]sf]df k7fL ePsf] dNo eGbf sf]8 nfv sd dNosf pks0f
lgsfL u]sf] b]lvPsf]n] P]g cgf lkmtf xg afFsL pks0f hkmt ug] jf ptm pks0fxdf nfUg]
dxzn $ nfv cn ugkb5
82 cflys P]g )amp sf] cgrL sf] bkmf -_ em df rnlrq wnfO ug] WjgL eg] p2]Zon] btf
ePsf pBf]u jf sDkgLn] rnlrq ljsf af]8sf] lkmflzdf k7fL ug] pkv08 -c_ -cf_ -O_ df
pNn]lvt dfnjt klxnf] k6s k7fL ubf bO bzdnj kfFr k|ltzt dxzn nufO afFsL dxzn 56
xg] pNn]v 5 ptm ljwfcGtut )amp)amp df Ps rnlrq k|bzg ug] k7fLstfn] k|f]h]S6 k7fL u]sf]df f] +yf w] klxnf yfkgf ePsf] o aif klg 56 ljwf lnO dfnjt k7fL uL bf]xf]f]
56 ljwf lnPsf] dxzn nfv ^ xhf cn ugkb5
9 eGf sf]if vftf M eGf P]g tyf cfly+s P]g adf]lhd llh+t sdsf] sff]jf ug]+ k|of]hgsf] nflu
vY dxsf] eGf sf]if vftf vf]Ng dxfn]vf lgoGqs sfof+non] fntdfd x_bf f] vftfsf]
dfHbft zGo ug+kg]+ uL cgdlt lbPsf]df sfof+non] f] vftfdf cfly+s jif+sf] cGTodf amp sf]8
nfv xhf dfHbft jf_sL fv]sf]n] vftf vf]Ng cgdlt lnbfsf] zt+ kfngf u]sf] 5g
cfklt dGqfno
1 cfGtls lgoGq0f Jojyf M dGqfnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf
ekbf] k|efjsfL agfpg kb5 dGqfnosf] cfGtls lgoGq0f Jojyfsf] dNof+sg ubf sfofnon]
vLb of]hgf agfPsf]df f] sf] sfofGjog gePsf] blgs tyf e|d0f eQf vrsf] lan eQmfgL ubf
clgojfo kdf e|d0f k|ltj]bg +nUg ugkg] Jojyfsf] cf+lzs kdf dfq sfofGjog ePsf] lhGL
lgLIf0f uL k|ltj]bg tof u]sf]df k|ltj]bgdf pNn]v eP adf]lhd kfgf fdfgsf] ddt +ef
lnnfd laqmL uL lhGL vftf cBfjlws k|dfl0ft uL gfv]sf] vr ePsf a lan ekfOxdf
lnln]jf gDa fvL clwsf k|fKt clwsfLaf6 k|dfl0ft uL eQmfgL ePsf] hgfpg 5fk nufO
gfv]sf] sdrfLxnfO sfo laa0f glbPsf] cflb sdhf]L b]lvPsf]n] cfGtLs lgoGq0f k|0ffnLnfO
b[9 agfpg kg] b]lvG5
2 cfjlws of]hgfsf] sfofGjog M t]x|f of]hgf cjlw -)amp)amp b]lv )ampamp_ df cfklt dGqfno
cGtut lnPsf k|dv sfo gLltx dWo] k|dv pkef]Uo jtsf] dNo lr lgoldt kdf k|sflzt
ug] bud If]qdf yfgLo pTkfbgg pkef]u ug] afgLsf] lasf ug vfB cfxf kljtg DaGwL
151
hgr]tgfdns sfos|d vfBfGg cfbfg k|bfg sfos|d +rfng ug] cTofjZos pkef]Uo jtsf]
dNodf xg] cjeflas dNoa[l4 lgoGq0f ug cfwfet dNo tf]Sg] g]kfn cfon lgudsf] kDkfut
+rgfdf wf ug] k]6 f]lnod kbfysf] dfHbft Ifdtf clea[l4 ug yfgsf]6 kf]vf exjfdf
e08f0f Ifdtf yk ug] nufotsf sfox of]hgf cjwLdf DkGg ePsf] b]lvPg
3 +lrt sf]if bflvnf M fN6 6laquo]l8Euml skf]]zg lnld6]8 g]kfn vfB +yfgnfO gg tyf vfBfGo 9jfgL
ug lgsff lbPsf]df vr geO af+sL x]sf] = sf]8 amp nfv xhf +lrt sf]if bflvnf ug
kg]df k|lts[offy g]kfn vfB +yfgn] = sf]8 ( nfv xhf bflvnf u]sf] 5 fN6
6laquo]l8Euml skf]]zg lnld6]8n] bflvnf ug afFls = sf]8 nfv xhf oyflz3| bflvnf ug kb5
4 s07f]u lgoGq0f sfos|d M of] aif dGqfnonfO s07f]u lgoGq0fsfnflu sf]8 $) nfv
xhfsf] clVtofL k|Kt ePsf]df fN6 6laquo]l8Euml skf]]zgnfO gg 9jfgL afkt = sf]8 ) nfv
xhf 9jfgL +u DalGwt cGo vrsf] nflu sf]8 ) nfv sfos|d klj]If0f tyf
cgudgsf] nflu ) nfv ul k sd lgsff lbO vr hgfPsf] 5 q lhNnfsf laleGg yfgdf
amp^amp SjLG6n gg 9jfgL ug] sfos|d x]sf]df amp^( SjLG6n gg 9jfgL u]sf] k|utL ljj0f k]z
xg cfPsf] 5 8f]Nkfsf] t]Gh]df ^)) SjLG6n xDnfsf] lxNfdf )) SjLG6n gg 9jfgL ug]
sfos|d x]sf] ePtfklg tL yfgdf gg 9jfgL ePsf] kfOPg 9jfgL xg gs]sf] sf0f dGqfnon]
k6 kf]sf] 5g clVtofL adf]lhd vr eP gePsf] DaGwdf dGqfnon] cgudg ug kb5
pQm yfgxdf 9jfgL ug tftf]kfgL gfsf k|of]u ug kg] t esDk kZrft pQm gfsf cj2 x]sf]
sf0f 9jfgL ug glsPsf] dGqfnon] hfgsfL lbPsf] 5
5 vfBfGg 9jfgL cgbfg M of] jif dGqfnonfO bud lhNnfdf vfBfGg 9jfgL uL cfklt ug $
sf]8 (( nfv (( xhf fli6laquoo vfB Iff e08fsf] nflu $ sf]8 ) nfv fs vfBfGg Iff
a+s tyf akm 6sdf dfHbft vfBfGgsf] nflu = sf]8 nfv s0ffnL c+rnsf] yfgLo vfB
jt vlb ug = sf]8 cgudg tyf lgLIf0fsf] nflu nfv uf]bfd ddt +ef - klhut
wf _ sf] nflu = sf]8 uL hDdf =^ sf]8 (( nfv (( xhfsf] clVtofL k|fKt ePsf]df
k sd g]kfn vfB +yfgnfO cgbfg jk lgsff pknAw ufPsf]df lzifsut vrsf] kmf6afL
lxtsf] |]tf k]z ePsf] 5g
6 k|ult M k|fKt k|ult laj0f cgf jflifs sfos|ddf tf]lsPsf] kldf0f cgf 9jfgL ug kg]df
9jfgL u]sf] kfOPg fli6laquoo vfB e08f fs vfB Iff a+s tyf akm6sdf tf]lsPsf] kldf0fdf
vfBfGg dfHbft fv]sf] kfOPg eg] s0ffnL c~rnsf] yfgLo vfB jt klg tf]lsPsf] kldf0fdf
vlb u]sf] kfOPg oL 36L k|ult xgsf] sf0f dGqfnon] k6 kf]sf] 5g ( j6f vfB
uf]bfdsf] ddt wf ug] nIo x]sf]df a6f DkGg es]sf] xDnf d+un]gsf] uf]bfd l9nf]
ul Oli6d]6 k|fKt ePsf] uf]vfsf] uf]bfd fli6laquoo kgMlgdf0f sfos|d cGtut sfofGjog xg] ePsf]n]
sfofGjog gePsf] dGqfnon] hgfPsf] 5
7 slG6Gh]GL a9L vr M fjhlgs vlb lgodfjnL )^$ sf] lgod ) sf] pklgod amp sf] cgrL
ndash adf]lhd js rfh 6fkm vr =Uuml cGo fgf ltgf vr =Uuml ul hDdf Uuml slG6Gh]lG vr
ug lsg] Aojyf 5 uf]bfd ddt +eftkm =)$))))) slG6Gh]GL vr )))
uL hDdf ddt vr $))))) b]vfPsf] 5 lgod cgf slG6Gh]GLdf )$)))))
sf] k|ltztn] =amp$)) dfq vrug kfpg]df =))) vr u]sf]n] =$^)) jl9 vr
u]sf] 5 slG6Gh]GLdf a9L vr ePsf] sd lgod lakLt b]lvof]
8 atut xfotf M esDk lkl8tsf] xof]ufy lrg sfaf6 )amp df ) nfv lrlgof oofg
afasf] ) xhf yfg OG8Sg rnf] )ampamp df =) nfv lrlgof oofg afasf] ) 6g
gg ) 6g t]n ) 6g rfdn d]t g]kfnL kofF ( sf]8 ) nfvsf] atut xfotf k|fKt
ePsf] 5 k|fKt xfotf dWo] gg t]n rfdn vfB k|lalw tyf u0f lgoGq0f laefun] )amp
df kLIf0f ubf g]kfn sfn] tf]s]sf] dfkb08 adf]lhd gg rfdn vfgof]Uo b]lvPtfklg t]ndf
Pl8sf] dfqf )= k|ltzt eGbf a9L gxg kg]df =^ b]lv =$ k|ltztDd ePsfn]] vfg of]Uo
gePsf] k|lta]bg lbPsf] 5 OG8Sg rNxf]sf] DaGwdf eGf dxn dNo clea[l4s eQmfgL
ug g]gn 6 ]l8|Euml lnld6]8nfO = sf]8 ) nfv ( xhf cgbfg lbOPsf]df xfn Ddsf] 8]d]h
zNs = sf]8 aemfpg afFls x]sf]n] eGf uf]bfdd x]sf] 5 oaf6 esDk lkl8tn] nfe k|fKt
gu]sf]n] plrt dod Jojyfkg ug kb5
9 vdivide^ndash vfB +yfg -esDk lkl8t fxt M esDk lkl8tsf] nflu fxt fdu|L 9jfgL jfkt u[x
d+qfnoaf6 k|fKt sd g]kfn vfB +yfgn] esDkn] k|efljt lhNnfdf ljleGg fxt fdu|L 9jfgL
152
u]sf] 9jfgL vr =^amp)($ndash sf] gt]tf d+qfno dfkmt n]vf kLIf0fsf] nflu k]z ePsf] 5
esDk k|eflat lhNnfsf ljleGg yfgdf ljleGg ldltdf k6s 9jfgL ubf Pp6 uf8L g+= af==v=
$^ sf rfns gtL fdz0f ag]taf6 k6s Dd 9jfgL ufO =amp)))ndash ldlt
)amp)( b]lv )amp)$ Dd esDk k|efljt lhNNff lGwnL uf]vf lGwkfNrf]s bf]nvfsf
ljleGg yfgdf fxt fdu|L 9jfgL ubf laleGg jfL wgLnfO eQmfgL ePsf] 9jfgL vr
=$$)))ndash d]t nfv amp xhf eQmfgL ubf cfos P]g ) sf] bkmf adf]lhd )
k|ltzt clu|ds =amp))=)) s66L ePsf] b]lvPg ldlt )amp$ df gjfsf]6 ssgLdf 6]G6
yfg Anfordfs]6 )) yfg Hofs]6 )) yfg 9jfgL u]sf] egL gf==v= amp^ g+= sf rfns
al4dfg ofordftfgnfO =()))ndash eQmfgL u]sf]df fdfg aemfPsf] k|df0f k]z ePsf] 5g
ouL lGwkfNrf]s -d]nDrL_ df ldlt )amp df ANofordfs]6 () yfg af==v= $^ sf rfns
dfkmt 9jfgL u]sf] egL =amp)))ndash eQmfgL u]sf]df sfuhft k]z ePg 9jfgL sfo ufpbfF sg
7fpFdf 9jfgL ubf slt ef8f nfUg] xf] ef8f bsf] cfwfa]u 9jfgL ufPsf] 5 ht ^)) sf6g
ljs6 bf]nvf 9jfgL ubf ef8f =)))ndash ))) sf6g ljs6 f]xL yfgdf 9jfgL ubf klg
ef8f b =)))ndash ePsf] kfOof] ljs[t gDsf] cwfdf ef8f vr n]vL nfutdf Ps ktf
sfod ug kb5
10 af]nkq k|ltikwf M fjhlgs vLb lgodfjnL )^$ sf] lgod -_ df dfnfdfgsf] nfut
cgdfg tof ubf rfn jf cl3Nnf aifxdf f]lx k|s[ltsf] vLb ubf nfu]sf] jftljs nfut
yfgLo ahfdf k|rlnt befp cfklt ug] yfg Ddsf] 9jfgL vr tyf pBf]u jfl0fHo +3n]
hfL u]sf] b]6nfO cfwf lngkg] Jojyf 5 dGqfnon] j6f jfL fwg vlbsf j6f 7]Ssf
aGbf]jt ubf sfggdf pNn]lvt cfwf a]u Ps lhk vlbsf] Ps 7]Ssfdf dNo clej[l4 s d]t
^^ nfv csf] yfg sf vlbsf] 7]Ssfdf $ nfvsf] nfut cgdfg tof uL vlb sfo
u]sf] b]lvof] fjhlgs vlb P]g )^$ sf] bkmf ^-^_ df cfkdf ldn]dtf] uL af]nkq bflvnf
ePsf] b]lvP Totf] af]nkq 2 ug lsg] Jojyf 5 n]vfkLIf0fdf k]z ePsf] af]nkq laj0f
cgf uf8L vlbsf bO 7]Ssf d]lzg cfhf kmlgrsf bO 7]Ssf uL hDdf rf 7]Ssf Jojyf
ePsf]df jfL fwgsf] Ps 7]Ssfdf Psdfq af]nkq ljlqm tyf bflvnf ePsf] 5 csf] Ps 7]Ssfdf
j6f af]nkq lals| tyf bflvnf ePsf 5g pQm uf8L vlbsf bO 7]Ssfsf] nfut cgdfg jLs[t
7]Ssf c+s lar tngf ubf Ps 7]Ssfdf nfut cgdfgsf] tngfdf =amp$k|ltzt 36L c+sdf vLb
uLPsf] 5 eg] Ps 7]Ssfdf = k|ltzt dfq 36L x]sf] 5 oaf6 nfut cgdfg klg oyfyks
gePsf] k|ltikwf klg lldt ePsf] cjyf b]lvof] ljs[t gdsf] cfwfdf nfut cgdfg tof
uL k|ltkwfTds dNodf vLb Jojyfkg ug kb5
11 f]em vLb M fj+hlgs vlb P]g )^ sf] bkmf [ df fj+hlgs lgsfon] vlb ljlw 5gf6
ubf+ k|ltkwf+ Lldt xg] uL 6qmf 6qmf kfL vlb ug+ gxg] Jojyf 5 fj+hlgs vlb lgodfjnL
)^$ sf] lgod df Ps cflys jifdf Ps k6s jf k6s k6s ul ldf eGbf jl9 sdsf] jf
Pp6 AolQm kmd sDklg jf +yfaf6 Ps k6seGbf al9 f]em vlb ug gkfOg] pNn]v ePsf]df
dGqfnojf6 sfgg adf]lhd nfut cgdfg d]t tof guL k|ltkwf+ a]u ljleGg kmd+af6 Ps
k|ls=ltsf fdfg 6qmf 6qmf uL -))ndash sf] laleGg fdfg f]em vlb u]sf] 5 P]g tyf
lgod adf]lhd nfut cgdfg gePsf] k|ltkwf+ gePsf] lnlvt kdf lznjGbL sf]6]zg dfu gePsf]
k|fKt sf]6]zgx dGqfnodf btf+ gePsf] Pp6 kmd+af6 d]t Ps k6s eGbf a9L f]em vlb u]sf]
b]lvPsf]n] vLb sfo+ lgoldt b]lvPg dGqfno gofF u7g eO rqdf dfq clVtofL k|fKt ePsf]
tyf cfslds kdf yfkgf Jojyfkg vr ug k]sf] sf0f f]em vLb uLPsf] hfgsfL
dGqfnoaf6 k|fKt ePsf] 5
12 sf ]jfsf] eQmfgL M fahgLs vLb P]gsf] bkmf =-_ tyf fahlgs vlb lgodfjnL )^$
sf] lgod ( lakLt laleGg hgf sdrfLx+u = nfv leqsf] nfut cgdfg tof uL
f]em aftfaf6 vLb uL = nfv amp) xhf eQmfgL u]sf] 5 ctM lgodsf] kfngf xgkb5
13 lhGL Aoayfkg M cfklt dGqfno yfkgf e tTsfn vlb u]sf flas afl0fHo tyf cfklt
dGqfnoaf6 k|fKt jfL fwg kmlgr d]lgL cfhf tyf li6laquoo of]hgf cfof]u esDk kZrft
cGoq L uO cfof]un] 5f8L uPsf kmlgr nufotsf fdu|Lx DalGwt lgsfosf] xtfGt0f
kmfd a]u dGqfnosf] vr eP ghfg] lhGL vftfdf k|la6 u]sf] 5 xtfGt0f kmfd a]u
cfDbfgL hgfpFbf jfldTjdf x]sf] fdfgxsf] oyfy kLdf0f dNo olsg ug lsPg
153
cfklt Jojyfkg tyf pkef]Qmf lxt +If0f laefu
1 cfGtls lgoGq0f Jojyf M ljefun] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf
ekbf] k|efjsfL agfpg kb5 ljefusf] cfGtls lgoGq0f Jojyfsf] dNof+sg ubf vLb
of]hgf agfPsf]df f] sf] sfofGjog gePsf] blgs tyf e|d0f eQf vrsf] lan eQmfgL ubf clgojfo
kdf e|d0f k|ltj]bg +nUg ugkg] Jojyfsf] cf+lzs kdf dfq sfofGjog ePsf] lhGL lgLIf0f
uL k|ltj]bg tof u]sf]df k|ltj]bgdf pNn]v eP adf]lhd kfgf fdfgsf] ddt +ef lnnfd
laqmL uL lhGL vftf cBfjlws k|dfl0ft uL gfv]sf] vr ePsf a lan ekfOxdf
lnln]jf gDa fvL clwsf k|fKt clwsfLaf6 k|dfl0ft uL eQmfgL ePsf] hgfpg 5fk nufO
gfv]sf] sdrfLxnfO sfo laa0f glbPsf] cflb sdhf]L b]lvPsf]n] cfGtLs lgoGq0f k|0ffnLnfO
b[9 agfpg kg] b]lvG5
2 af]nkq k|ltikwf M fjhlgs vLb lgodfjnL )^$ sf] lgod -_ df dfnfdfgsf] nfut
cgdfg tof ubf rfn jf cl3Nnf aifxdf f]lx k|s[ltsf] vLb ubf nfu]sf] jftljs nfut
ahfdf k|rlnt befp cfklt ug] yfg Ddsf] 9jfgL vr tyf pBf]u jfl0fHo +3n] hfL u]sf]
b]6nfO cfwf lngkg] Jojyf 5 of] jif j6f uf8L vlbsf 7]Ssf aGbf]at ubf ljs[t gd
a]u Ps lhksf] Eof6 afx]s =)$^ampndash csf] lksck uf8Lsf] =(^)ampampndash uL hDdf
=^))$(ndash sf] nfut cgdfg tuf uL vLb sfo u]sf] b]lvof] fjhlgs vlb P]g )^$
sf] bkmf ^-^_ df ldn]dtf] uL af]nkq bflvnf ePsf] b]lvPdf Totf] af]nkq 2 ug lsg] Jojyf
5 k]z ePsf] af]nkq dNof+sg k|lta]bg cgf pkoQm 7]Ssfdf Ps Ps dfq af]nkq laqmL
tyf bflvnf ePsf] nfut nfut cgdfgsf] tngfdf Ps uf8Ldf )= k|ltt csf] Ps uf8Ldf
)=^) k|ltzt dfq 36Ldf vlb u]sf] 5 oaf6 nfut cgdfg klg oyfy ks gePsf] k|ltkwf
klg lldt ePsf] cjyf 5 ljs[t gDsf] cfwfdf nfut cgdfg tof uL k|ltkwfTds
dNodf vLb ug kb5
3 sfoqmd tyf vrsf] kmf+6jfL M cflys sfoljlw lgodfjnL )^$ sf] lgod sf] pklgod df
jLs[t jflifs sfoqmd vr ug] clVtofL DaGwLt dGqfnon] cflys jif z ePsf] kGw| lbg
leq DaGwLt sfofnodf k7fpg kg] Jojyf 5 g]kfn k|zflgs k|lzIf0f k|lti7fgdf tflnddf
+nUg clws[txnfO ahf tyf cfklt Jojyfsf] 3g cgudg k|of]hgfy e|d0f vr pknAw
ufpg] uL )amp df =)))ndash )ampamp df =$))ndash d]t =amp^amp$))ndash
sf] clVtofL k|fKt ePsf]df f] adf]lhdsf] ljs[t sfoqmd k|fKt ePsf] b]lvPg pQm sd g]kfn
k|zflgs k|lzIf0f k|lti7fgnfO k]ZsLsf] kdf pknAw ufPsf]df ljefun] vrsf] ljj0fsf] cfwfdf
dfq k]ZsL km5of6 u]sf] 5 ctM jLs[t jflifs sfoqmd lxt f] adf]lhd vr ePsf] Ssn
lan ekfO k]z uL k]ZsL km5of6 ug kb5
4 j9L eQmfgL M cfly+s sfof+ljlw lgodfjnL )^$ sf] lgod ^ sf] pk lgod df sg sdsf]
eQmfgL lbbf lt ku] jf gku]sf] hfFr ug+kg]+ Jojyf 5 ljefun] f] adf]lhd hf Fr gu]sf] sf0f
Ps lj1fkg Ph]GLxnfO eQmfgL lbFbf jftljs eGbf j9L L=L=sf] eQmfgL lbPsf] =ndash
cn ug kb5 ouL Ps d~rnfO +nUg sIff +rfng ljj0f cgf gf j6f ljBfno hfbfFsf]
kljxg =))ndash n] =))ndash rfw sIffsf] =))ndash sf bn] =amp)))ndash uL hDdf =))ndash
dfq eQmfgL ugkg]df =))) ndash eQmfgL u]sf]n] a9L eQmfgL =amp))ndash cn ug kb5
5 sf ]jfsf] eQmfgL M fahgLs vLb P]gsf] bkmf =-_ tyf fahlgs vlb lgodfjnL )^$
sf] lgod ( lakLt laleGg amp hgf sdrfLxu+ = nfv leqsf] nfut cgdfg tof uL
f]em aftfaf6 vLb uL = nfv () xhf eQmfgL u]sf] 5
ljifout n]vfkLIf0f
^= ahf cgudg M pkef]Qmf +If0f P]g )$ pkef]Qmf +If0f lgodfjnL )^ adf]lhd
cfklt Jojyfkg tyf pkef]Qmf lxt +If0f laefun] )ampamp sf] nflu sf7df08f pkTofsf leq
xhf ^)) JofkfLs +yfxsf] ahf cgudg ug] nIo fv]sf]df xhf (^ sf] +Vofdf ahf
cgudg ePsf] 5 laefun] sff]af If]qsf] cfwfdf nIo lgwf0f guL Psd6 nIo lgwf0f
u]sf] 5 cgudg uLPsf dWo] amp g rfFbL knnfO ldfj6 tyf u0ftxLg uxgf lalqm u]sf]
vfBfGg knnfO Dofb gf3]sf fdfgx lalqm u]sf] cleof]udf sf7df08f lhNnf cbfntdf
d4f bfo u]sf] kfOof] fy Ps sGkm]SgL pBf]u Ps kmfd]L nufot $ kmdn] a9L dNo
lnPsf] elg yk cgGwfg tyf sfafxL ug dxfguLo k|xL kLdf k7fPsf] 5 yk sfjflx Pj+
lg0fosf] hfgsfL laefunfO k|fKt xg] u]sf] 5g cgudg uLPsf] dWo] )= k|ltzt dfq
154
sfaflxsf] bfofdf k]sf] cleof]hg uLPsf kmdxnfO ePsf] sfafxLsf] DaGwL lg0fosf]
clen]v laefudf gxbf cgudg sfosf] k|efasfLtfsf] kLIf0f ug lsPg cgudgsf] qmddf
u0ft tyf ldfj6 kLIf0f ug ljefuFu k|of]uzfnf gePsf] +yfut dGjosf] cefa k|dv
lhNnf clwsfLsf] sfo Jottfsf] sf0f lhNnf cgudg tyf Ifltklt ldltsf] j7s jg ljnDj
xg jhf lglIf0f clws[tnfO cflys b08 ug] sfggL clwsfsf] cefa pkef]Qmf Ohnfsf] cefa
gLltut clytf dxflgb]zsnfO cwGoflos clwsf gxg cflb dofsf] kdf klxrfg u]sf]
b]lvG5
ctMcgudg sfodf k|efasfLtf Nofpg pkef]Qmf lxtsf DaGwdf lgGt lgufgL ug]
pkef]Qmf lxt lj4 uNtL ug]nfO r]tfjgL lbg] pkef]Qmf lxt +If0f Ohnf jf cbfntsf] u7g
yf]s kn vb|f knsf] ki6 ljefhg dNo lgwf0f dfkb08sf] lglZrttf ahf lglIf0f
clws[tnfO tTsfn cflys hljfgf ug Sg] clwsf +yfut dGjo dNo lgoGq0fsf] nflu
yf]s tyf vb|f dNorL Jofkf +3xaf6 k|fKt uL dfls kdf cBfjlws ug] pkef]Qmfsf]
cfrf +lxtfsf] lgdf0f k|fljlws sdrfLsf] Jojyf ljwf DkGg k|of]uzfnfsf] Jojyf nufotdf
Wofg kofpg s]df ahf cgudg sfo yk k|efjsfL eO pkef]Qmf xs lxtsf] Iff xg hfg]
b]lvG5
pBf]u dGqfno l_xbjf
1 cfGtls lgoGq0f k|0ffnL M cflys sfolalw lgodfjnL )^$ sf] lgod ( adf]lhd dGqfnoaf6
Dkfbg ulg] sfox ldtAooL sfoIfdtf k|efjsfL 9+uaf6 Dkfbg ug ljQLo k|lta]bg
k|0ffnLnfO laZjgLo agfpg tyf k|rlnt sfggadf]lhd sfo Dkfbg ug sfdsf] k|s[lt cgfsf]
cfGtls lgoGq0f k|0ffnL tof uL nfu ugkg] Aojyf 5 dGqfnon] cfGtls lgoGq0f k|0ffnL
nfu u]sf] b]lvPg dGqfnosf] cfGtls lgoGq0f k|0fnLsf] dNof+sg ubf zfg -Aojyfkg tyf
~rfng_ P]g )^$ sf] bkmf $ -_ adf]lhd jflifs k|ltj]bg tof gu]sf] lhGL lgLIf0f u]sf]
ePtfklg k|ltj]bg cgf sfjfxL gu]sf] htf sdL sdhf]Lx b]lvPsf 5g ctM cfGtls lgoGq0f
Jojyf b[9 tNofpg kb5
2 k|flalws xfotf sdsf] n]vfkLIf0f M cflys sfofljlw P]g )sf] bkmf ^-_ adf]lhd dGqfno
dftxt lgsfon] k|fKt u]sf a lsldsf jb]lzs xfotfnfO dfj]z uL n]vfkLIf0f ufpg
kg] Aojyf 5 )ampamp sf] ah]6 k|flalws xfotf DaGwL laj0fdf dGqfno dftxtsf
sfofnosf sfoqmddf bft[+yfaf6 =($ sf]8 $ nfv ^ xhfsf] k|flalws xfotf k|fKt
xg] pNn]v u]sf]df f]sf] cflys ljj0f n]vfkLIf0fsf] nflu k]z xg cfPsf] 5g Demftf cgf
k|fKt xgkg] k|fKt ePsf] xfotf sdsf] n]vfkLIf0f ufpg kb5
3 t]x|f of]hgf M dGqfnon] cfjlws of]hgfdf pNn]v eP adf]lhd dGqfno_u DalGwt gLlt lgdf 0f
thdf Pjd sfoqmd sfofGjog ug kb5 dGqfnon] t]x|f of]hgf cjlwdf DkGg ug] uL pNn]v
ePsf sfoqmddf b]lv ^^ k|ltztDd dfq sfo k|ult u]sf] 5 ctM Gog k|ultsf DaGwdf
kllyltsf] laZn]if0f uL cfufld lbgdf wf ugkb5
4 nIo tyf k|ult M dGqfnon] tf]lsPsf sfo+qmdx tf]lsPsf] do ah]6sf] kllwleq xL nIo
cgf k|ult xfln ug+kb5 dGqfnosf] o aif+sf] jLs[t sfoqmddWo] ^ sfo+qmddf zGo k|ult
tyf 36L b]vfPsf]df f]sf] sf0f vnfOPsf] kfOPg
5 clu|d s M cfos P]g ) sf] bkmf amp -_ adf]lhd jflifs cfodf nfveGbf a9Lsf] sddf
Uuml kflgtlds s ssectf ugkg] Jojyf cgf ljleGg sdrfLsf] gku s =)mdash cn
ugkb5
6 f]em vlb M fjhlgs vlb P]g )^ sf] bkmf -_ cgf fjhlgs lgsfon] k|ltkwf xg] uL
6qmf kfL vLb ug gxg] lgodfjnL )^$ sf] lgod adf]lhd =) nfveGbf a9Lsf dfnfdfg
vlb ubf af]nkqsf] dfWodaf6 ugkg] Aojyf 5 of] jif dGqfnon] 6qmf 6qmf uL fdfg vlbdf
=(( vr u]sf] lgod Ddt b]lvPg
7 a7s eQf M cflys sfolalw lgoddfjnL )^$ sf] lgod ^ -amp _ cgf vrsf] lan ekfO Pjd
k|df0f fvL vr ugkb5 a7s eQf afkt =(amp)) vr n]v]sf]df sd aem]sf] gb]lvPsf]n] bflvnf
ugkb5
155
pBf]u ljefu lqk]Zj
1 baGbL tyf kbklt M k|fKt bjGbL ljj0f cgf amp$ baGbL x]sf]df bjGbL lQm x]sf] kfOof]
lQm kbx klt xgkb5
2 nIo tyf k|ult M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod adf]lhd cgrLY 9f_rfdf
k|ult ljj0f tof ug+kg]+ Jojyf 5 k|ult ljj0fdf OsfO+ut lqmofsnfkx b]lvg] ljj0f tof
gu]sf]n] eflts nIo k|ult ljQLo k|ultsf] ljZn]if0f ug+ lsPg
3 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]
k|efjsfL agfpg kb5 cfGtls lgoGq0f Jojyfsf] dNof+sg ubf lhGL lgLIf0f k|ltj]bg
sfofGjog gu]sf] +lIfKt jflifs k|ltj]bg tof gu]sf] e|d0f clen]v vftf gfv]sf] jfL fwg
clen]v gfv]sf] htf sdL sdhf]L b]lvPsf 5g k|rlnt P]g lgodsf] kfngf uL cfGtls
lgoGq0f b[9 ugkb5
4 rfdfls vr M jLs[t jflifs sfoqmd cgf Dkfbg ulg] sfo k|yd bf]gtf] t]gtf] rfdfls
cjlwdf Dkfbg ug] uL sfoqmd jLs[t ePsf] 5 ljefusf] t]gtf] rfdflsdf sn vr (amp=amp
k|ltzt cfiff9df (= k|ltzt vr u]sf] 5
5 cn M clu|d s =(^()) j7s eQfsf] s bflvnf =()) d]t =($mdashcn ug[
kb5
6 dflhs Iff s M cflys P]g )^^ sf] cgrL -s_ cgfsf] k|ltzt fdflhs Iff s
jfkt s66L ugkg]df fdflhs Iff s 36L s66L u]sf]n] =)mdash cn uL bflvnf ug
kb5
7 wf6L M cflys sfoljlw lgodfjnL )^$ sf] lgod ^ adf]lhd cgrL df tf]sLP adf]lhdsf]
9fFrfdf JolQmut wf6L vftf fVgkg] Jojyf 5 |]tf cgf =43742255- afFsL x]sf] 5
k|of]hg afFsL x]sf afx]s cGo wf6Lx lgodfgf lkmtf jf bofxf ugkg] b]lvG5
8 ejg lgdf0f sfo M ljefusf] ejg lgdf0f ugsf] nflu =^)amp sf] nfut cgdfg jLs[t
ePsf] b]lvG5 sjf]n c+s =))) jifleq sfd DkGg ug] uL JojfoL+u
)amp df Demftf ePsf] 5 df6f]sf] sfo tf]lsPsf] sfotflnsf adf]lhd DkGg ufpg kb5
9 k]ZsL M cflys sfoljlw lgodfjnL )^$ adf]lhd Ps lgdf0f JojfoLnfO lbPsf]
=24520000- df]ljnfOh]zg k]ZsL lgodfgf km5of6 xgkb5
cflys sfoljlw lgodfjnL )^$ adf]lhd Ps cfon 6f]nfO )amp)^ df lbPsf] Dofb gf3]sf]
k]ZsL = nfv k]ZsL lgodfgf km5of6 xg kb5
10 cgnfOg ]jf M ljefusf] ]jfnfO cgnfOgdf nhfg] sfoqmd cGtutsf] nfut cgdfg
=(amp))))) jLs[t ePsf]df =$amp())))) sjf]n c+s jLs[t eO =$ampamp))) vr
ePsf]df cgnfOgdf nhfg] sfo z u]sf] b]lvPg ]jf ~rfng ug]tkm ljefu +j]bglzn
xgkb5
11 kfdz ]jf M fjhlgs vlb lgodfjnL )^$ sf] lgod $ adf]lhd ) nfv kofFDd nfut
cgdfg ePsf] jf cGo ]jf lnjGbL befpkq cfJxfg uL vlb ug lsg] pNn]v 5 Ps k|s[ltsf
tyf Ps OlGhlgPlordf sGN6]GLaf6 ufpg lsg] cjyfsf sfox k6s k6s $ j6f sGN6]GLaf6
f]em ]jf lnO =))mdash vr u]sf] 5
12 dNo clej[l4 s dfof]hg M dNo clej[l4 s lgodfjnL ) sf] lgod ^-s_ adf]lhd sgklg
fjhlgs lgsfon]] eQmfgLdf dNo clej[l4 s jfkt yk uL lbPsf] sd dfof]hgsf] nflu
DalGwt cfGtls fhZj sfofnonfO hfgsfL lbgkg] Jojyf 5 ljleGg OGhLlgolordf kmdnfO
eQmfgL u]sf] dNo clej[l4 s yk lxt =))ndash eQmfgL sdsf] hfgsfL lbPsf] gb]lvPsf]n]
dfof]hg kq k]z xgkb5
13 5sect kfdzbftf M cfsL6]Srn llen sfodf vl6Psf OlGhlgonfO k|dfl0ft 8f] xflh
sfdsf] ljj0f a]u =$amp)$ndash eQmfgL u]sf] 5
14 f]em vlb M fjhlgs vlb P]g )^ sf] bkmf [ df vlb ubf+ k|ltkwf+ Lldt xg] uL 6qmf
6qmf kfL vlb ug+ gxg] fjhlgs vlb lgodfjnL )^$ sf] lgod df bznfveGbf a9Lsf]
dfnfdfg af]nkqsf] dfWodaf6 vlb ugkg] Jojyf 5 of] jif+ sfof+no fdfg tyf 5kfO+df -
)()))))) k6s k6s ljleGg kmd+af6 f]em vlb u]af6 k|ltklw+ tyf ldtJooL b]lvPg
156
15 gub k|f]Tfxg M gub k|f]Tfxg sfo+ljlw )amp) adf]lhd do dodf clu|d kdf g]kfn fi6
a_ssf] vftfdf hDdf ug]+] Jojyf cgf of] jifsf] =) sf]8 d]t hDdf zt cgbfg =
sf]8 $) nfv amp xhf hDdf ePsf]dWo] of] jif ljleGg pBf]uxnfO =( sf]8 amp nfv
xhf gub k|f]Tfxg ljt0f uL = sf]8 nfv ^ xhf g]kfn fi6laquo a+sdf dfHbft x]sf] 5
pBf]uxsf] nflu k|f]Tfxg cgbfg ljt0fsf nflu fi6 laquo a+snfO k|To]s jif pknJw ufPsf] sd f]
jifdf k vr geO dfHbft xg] u]sf] kfOPsf]n] Totf] vr geO jfFsL x]sf] sd fi6laquo j+saf6
lkmtf k|fKt uL fhZj bflvnf ugkb5
16 pBf]uxsf] btf+ ~rfng cgudg M cfBf]lus Jojfo P]g )$( sf] bkmf cgf
pBf]uxn] btf+ k|df0f kqdf pNn]v eP cgfsf ljj0fx lbg kg]+ glbPdf - nfv Dd
hljfgf ug]+ btf+ tyf cgdlt vf]h ug]+ Pj_ aGb ug]+ Jojyf 5 pBf]uxdWo] xfnDd ~rfng
ePsf gePsf pBf]uxsf] ljj0f cBfjlws fVg kg]+df ljefun] fVg] u]sf] 5g b08 hljfgfsf
Jojyfxsf] xfnDd sfof+Gjog u]sf] 5g cfBf]lus gLlt )^amp cgf pBf]uxsf] cgudg
ug+kg]+ Jojyf x]sf]df cgudg d]t u]sf] 5g
17 sDKo6 km6j] M cfBf]lus Jofjfo P]g )$( sf] bkmf -k_ jdf]lhd sg pBf]un] cfkmgf]
pTkfbg jf pTkfbgdf k|of]u u]sf] KoflsEuml d]6]loN sRrf kbfy xfos sRrf kbfy cflbdf ltsf]
eGf ljlqms cGtMzNs tyf lgsfL u]sf] kldf0fsf] cfwfdf lkmtf lbg] Jojyf eP adf]lhd
of] jif Ps4f ldltsf] a7saf6 pBf]ux sf] =amp^(()) eGf dxzn lkmtf usf] 5
Ps k|1fkg kqaf6 cflz+s kdf k6s k6s eStfgL lbg] u]sf] b]lvPaf6 lgoGq0fsf] nflu sDKo6
km6j] tof uL f] dfkmt eGf dxn lkmtf lbgkb5
18 gD DaGwdf M eGf dxzn lkmtf lbbf lgsfL ePsf] kldf0fsf] nflu cfjZos kg] sRrf
kbfysf] vkt kldf0fdf dfq lt]sf] eGf dxn lkmtf lbg kg] k|fjwfg adf]lhd sn jt
pTkfbgsf] nflu vkt xg] sRrf kbfy kms kms jtsf] cnu cnu gd tof usf] b]lvG5
kms gD k]z uL f]xL cfwfdf eGf dxzn nufotsf 56sf ljwf lnPaf6 pBf]u lkR5] sRrf
kbfy vktsf] cgkftdf pTkflbt kldf0f kms kL eGf dxzn lkmtf ljwf d]tdf k|efj kg]
xFbf gDdf Psktf sfod ugkb5
19 s dfof]hg M ljleGg pBf]uxnfO of] jif =amp sf]8 nfv ^ xhf eGf dxn lkmtf
vr n]v]sf] df ttDaGwL eQmfgLsf] hfgsfL DalGwt cfGtls fhZj sfofnonfO lbPsf]
ePtfklg tL pBf]uxn] eGf dxzn lkmtf jfkt k|fKt sd cfo ljj0fdf dfj]z uL s
dfof]hg u]sf] k|df0f k]z xg kg] cGoyf cfos P]g ) sf] cgrL -_ adf]lhd ) k|ltztsf
bn] nfUg] s =14453719-cn ug kb5
20 6]laquo8dfs gljs0f M pBf]uxn] xfnDd xhf amp j6f 6]laquo8dfs btf ePsf]df ) j6fsf] gljs0f
ePsf] b]lvPsf] 5 k]06]8 l8hfog 6]laquo8dfs P]g ) sf] bkmf 3 cgf 6]laquo8dfs btf ePsf]
amp jif Dd 6]laquo8dfs jfnfsf] xs sfod xg] bkmf v sf] k|fjwfg cgf gljs0f ufpg lsg]
f] Dofb leq klg gljs0f gufPdf 6]laquo8dfs jtM vf]h xG5 ctM 6]laquo8dfsjfnfxnfO a]ndf
lrt ufpg s]df fhZj k|fKt xg] P]gsf] bkmf -u_ df 6]laquo8dfs k|of]u ug] Dofb DaGwdf
ljefudf btf ePsf] 6]laquo8dfs btf ePsf] ldltn] Ps jifDddf k|of]udf gNofPdf ljefun] cfjZos
hf+raem uL Totf] 6]laquo8dfs btf vf]h ug Sg] pNn]v ePsf]df Totf] hf+raem u]sf] kfOPg
vfgL tyf eYue+ ljefu
1 sfo+qmd tyf k|ult M ljleGg ah]6 pkzLif+sxdf tf]lsPsf] jflif+s sfo+qmd tyf k|ult dWo] $
sfoqmddf zGo k|ult b]vfPsf] 5 k|ult xg gSg sf] sf0f vnfPsf] 5g
2 cfGtls lgoGq0f M ljefun] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]+
k|efjsfL agfpg kb+5 cfGtls lgoGq0f Jojyfsf] dNof_sg ubf+ bjGbL cgf kbklt+ gu]sf]
jflif+s vlb of]hgf gagfPsf] dd+t clen]v vftf gfv]sf] e|d0f clen]v vftf gfv]sf] htf sdL
sdhf]L b]lvPsf 5g k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f b=9 ug+kb+5
3 vlb Jojyfkg M fjhlgs vlb P]g )^ sf] bkmf -_ df vlb ubf k|ltkwf lldt xg] uL
6qmf 6qmf kfL vlb ug gxg] Jojyf 5 o uL fa+hlgs vlb lgodfjnL )^$ sf] lgod
adf]lhd ) nfv eGbf jl9sf] dfnfdfg jf ]jf vlb ubf jf]nkqsf] dfWofd af6 ufpg
kg]+ Jojyf 5 ljefun] =(^mdash dNosfsfofno DjGwL fdfgx k6s k6s f]em vlb
u]sf]n] vlb sfo ldtJooL k|ltklw xg s]sf] b]lvPg
157
4 k|of]uzfnf clen]v M sfofnosf] jflifs k|ult k|ltj]bg cgf k|of]uzfnfsf nflu pks0f tyf
d]lzgL cfhf s]ldsn Unf j]o vlb elg =) nfv ) xhf vr u]sf] 5 sfofnon]
jflifs kdf vlgh kbfyxsf] kLIf0f u]sf] ljut jifsf] ljj0f dfu u]sf]df pknAw xg s]g
vlgh kbfysf] pTvgg cGj]if0f ugsf] nflu k|of]uzfnf vr u]sf] lyltdf kLIf0f ulPsf ljifo
tyf gdgfsf] d]t clen]v fVgkb5
5 lzif+s kmskfL vr+ M cflys sfoljlw lgodfjnL )^$ sf] lgod cgf jLs[t ah]6af6
sd vr ug kb5 ^ hgf sdrfLxnfO k|lt ofxf eQf =)))))) kfnf] kxf eQf
=ampamp)) eQmfgL ubf zLifs kms kfL vr n]v]sf]n] lgod Ddt ePsf] 5g
6 dNo clej[l4 ssf] hfgsfL M dNo clej[l4 s lgodfjnL) sf] lgod ^-s_ adf]lhd dNo
clej[l4 s eQmfgLsf] hfgsfL DjlGwt cfGtls fhZj sfofnonfO lbOg kg] pNn]v 5
sfofnon] kmdaf6 fdfgx vlb uL dNo clej[l4 s =mdash eQmfgL u]sf]df f]sf]
hfgsfL cfGtls fhZj sfofnonfO lbPsf] gb]lvPsf]n] dfof]hg u]sf] k|df0f k]z xgkb5
7 sfoqmd +zf]wg M cflys sfoljlw lgodfjnL)^$ sf] lgod jdf]lhd jLs[t ePsf] sfoqmddf
tf]lsP adf]lhdsf] ah]6 vr xg kb5 jLs[t sfoqmd eGbf cGo sfoqmddf vr ug kbf lgod
$ jdf]lhd sfoqmd +zf]wg ug kb5 jLs[t jflifs sfoqmddf yfg f]nf vlbsf nflu =
nfv ah]6 jLs[t ePtf klg sfofnon] yfg OGe6 lxt yfg xfOlj|8 f]nf l6d
nfvdf vlb sfo u]sf]df sfoqmd +zf]wg guL =))))))) jLs[t sfoqmd eGbf jl9 vr
u]sf] 5
8 Hofnf eQmfgL M ljefun] sf7df08f pkTosfsf] ljleGg yffgdf pTvgg uL Uof kQf nfu]sf]
yfgdf Iffsf] nflu kfnf] kxf fv] jfkt dfls kdf Hofnf eQmfgL ub+ cfPsf] b]lvG5
sd+rfLxsf] lgolQm Demftf Pj_ Dofb yk nufotsf] sg k|lqmof d]t cjnDjg guL
=^))))mdash vr+ n]v]sf] 5
9 pBf]usf] lgLIf0f tyf cgudg M vfgL tyf vlgh kbfy+ lgodfjnL )^ sf] lgod ) cgf
ljefuaf6 cgdlt k|fKt u]sf] pBf]uxsf] lgLIf0f tyf cgudg ug+kg]+ Jojyf ePsf]df of] jif )
j6f pBf]uxsf] lgLIf0f tyf cgudg u]sf]df vfgL lglIfssf] k|ltj]bg cgf dNof+sg uL
Tosf] clen]v fvL gLlt lgb]zg tof ugkb5 ljefun] vfgL lglIfssf] k|ltj]bg pk sfjfxL
gu]sf]n] pBf]u DaGwdf ljZn]if0f ug lsPg
10 ekfO a]u vr M Ps sdrfLnfO vlgh cGj]if0f lkmN8 sfosf] cgudgdf hfFbf e] x]Nk lxt
$ hgf nfO 8f] xflh kmfdaf6 ls=ld If]qdf cGj]if0f sfo ubf blgs $$)- n] lbgsf] xg]
))- Hofnf vr n]v]sf]df sd aem]sf] ekfO k]z gePsf]n] f] sd bflvnf ugkb5
11 k]]ZsL af_sL M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod amp$ cgf Ps sdrfLnfO =)))mdash
bO cGo +yfnfO -(()mdash d]t =))()mdash k]ZsL lbPsf] sd cfly+s jif+sf] cGtDddf
klg km5of+6 gePsf]n] lgodfgf cn km5of+6 xgkb5
12 fhZj M vfgL tyf vlgh kbfy+ lgodfjnL )^ [_zf]wg lxt sf] lgod [ cgf vfgL
pTvgg sfo+sf] nflu cgdlt k|fKt sDkgL jf JolQmn] vfgLAfaf6 k|To]s k6s vlgh kbfy+ jflx
lgsfNbf ToL lgsflnPsf] vlgh kbfy+sf] kldf0fsf] cfwfdf f]oN6L aemfpg kg]+ Joayf 5
lgod $^[ df cgdlt k|fKt JolQmn] vlgh sfo+ ug+ cgdlt kqdf pNn]lvt vlgh If]qsf] hUuf
g]kfn sfn] eP lghn] g]kfn sfnfO+ jflif+s eYjxfn sd aemfpg kg]+pNn]v 5 pTvgg
sfosf] nflu cgdlt k|fKt sDkgL jf JolQmn] vlgh kbfy lgsflnPsf] kldf0fsf] cfwfdf f]oN6L
jemfPsf] k|df0f vlgh sfosf] nflu pkof]u u]sf] hUufsf] If]qkmn jemfpg kg] emdashaxfns
ld]06 pBf]xn] rg9+uf pTvggsf] clen]v nut vftf flv olsg ugkg]df f] eP u]sf]
b]lvPg tf]lsPsf] kldf0fdf pTvgg uL f]oN6L lgwf+0f xgkb+5
13 vfgL ~rfng M vfgL tyf vlgh lgodfjnL )^ [_zf]wg lxt sf] lgod [ df pTvgg
sfo+sf] cgdlt k|fKt JolQmn] pTvgg sfo+sf] ~rfng cgdlt k|fKt u]sf] ldltn] ^ dlxgf leq ug+
kg]+ pklgod [ df pklgod [ adf]lhdsf] cjlwleq pTvgg sfo+sf] ~rfng gu]df ljefun]
pTvgg sfo+sf] cgdlt kq 2 ug+ Sg] pNn]v 5 t ljefun] ljleGg ) JolQm tyf +yfnfO
vlgh atx pTvgg ug+ cgdlt lbPsf]df k|fKt ljj0f cgf tL JolQm tyf _yfxn] xfnDd
158
klg pTvgg sfo+ u]sf] kfO+Pg tf]lsPsf] cjlwleq vfgL ~rfng gug]+ sDkgL tyf JolQmxnfO+
lgodfgf sfjfxL ulgkb+5
14 wf6LM cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod amp adf]lhd Dofb leq wf6L lkmtf+ lng gcfPdf
lgod ^amp adf]lhd sfoljwL ckgfO+ fhZj cfDbfgL jfWg kg]+ Joayf 5 ljefusf] wf6L vftfdf
gfdgfd]L gvn]sf] nufot k|of]hg dfKt ePsf] =)$^^)^mdash wf6L lgodfgf bofxf
ug]+ tkm+ ut ljutsf] k|ltj]bgdf pNn]v u]tfklg pn]Vo wf ePsf] b]lvPg
u0ft tyf gfktfn ljefu afnfh
1 cgudg tyf kLIf0f M g]kfn u0ft -k|df0f lrGx_ P]g )amp sf] bkmf )-_ cgf cfifwL P]g
) vfB P]g ) adf]lhd t lgwf0f xg] cfifwL vfB kbfy afx]s cGo sg kbfy jf
k|lqmofsf] DaGwdf g]kfn sfn] hgfwf0fsf] jfYo Iffsf] nflu g]kfn fhkqdf rgf
k|sflzt uL f]xL rgfdf tf]lsPsf] ldlt b]vL nfu xg] uL Totf] kbfy jf k|s[ofsf] pTkfbs jf
lgdftf ljts ]jf k|bfg ug] JolQmn] kLifbaf6 lgwf0f ulPsf] u0ft clgjfo kn] ckgfpg
kg] uL tf]Sg Sg] Jojyf cgk g]kfn sfn] ld]G6 kmnfd] 58 lh=cfO=kfOk lk=lk=l s]an
nufotsf] jtdf pTkfbg ljt0f tyf k7fLdf g]kfn u0ftsf] afWofTds Jojyf ePsf] tyf
cGo j]lR5s kdf u0ft k|df0fkq lnPsf jtxdf jifdf slDtdf k6s kLIf0f ug] Jojyf
ePsf]df ljefuaf6 klIf0f ug cgudg ulPsf ljleGg jtxdWo] u0ft kms k]sf] pQm d]6n
k|f=ln= sf] Uof+ lln08sf] Soflnlj|Pzg gufPsf] u0ft lrGx sfofGjog gu]sf] Ohfht k|fKt
guL u0ft lrGx k|of]u u]sf] Ps ld]06 pBf]un] lslnordfsdf lusectL ldfPsf] Ps l6n pBf]un]
tf]lsP adf]lhd 8sf] kLIf0f gufPsf] pBf]usf] amp jtdWo] jtsf] u0ft kLIf0f
gePsf] htf slkmot b]lvPsf]n] kofKt |f]t fwg ki6 sfggL Jojyf uL jfwf0fsf]
jfyo Ifftkm DalGwt lgsfo +j]bgzLng xgkb5
2 dGjo tyf clen]v Jojyfkg M u0ft tyf gfktfn ljefuaf6 u0ft k|df0fkq clgjfo ePsf
j6f atx cGo P]lR5skdf g]kfn u0ft lnPsf kmdxsf] cgudgdf hfFbf u0ft tyf
gfktfn ljefusf sdrfL If]lqo sfofnosf sdrfL cGo f]sfjfnf lgsfosf] sdrfL xefuL
eO sg klg kmd kn pBf]u cflbsf] lglIf0f ug] u]sf] b]lvG5 oL cgudg ubf b]lvPsf ql6
Rofpg ljefuaf6 kl6s0f lnO r]t ufpg] Jojyf ePsf] 5 g]kfn u0ft lrGx -k|df0f
P]g_ )amp sf] bkmf cgf d2f x]g] clwsfL k|dv lhNnf clwsfL xg]5 elgPsf]n] u0ftsf]
clGtd sfjfO lhNnf k|zfg sfofnoaf6 xg] ePsf]n] lhNnf k|zfg sfofno+u dGjo uL
laefun] 5fglag uL btf u]sf d2fx dWo] s] slt kmnf laefusf] kIf jf lakIfdf eP slt
larfflwg 5g clen]v flv d2 x]g] clwsfLsf] lg0fo sfofGjog uL sfo DkfbgnfO glthf
pGdv agfpg kb5
3 rfdfls sfoqmd vr M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ lgod adf]lhd
ah]6 tyf sfoqmd sfofGjog ug] k|To]s sfofnon] cfˆgf] jflifs ah]6 tyf sfofqmd cgf
rfdfls nIo lgwf0f uL sfoqmd ~rfng ugkb5 o jif gfktfn tyf u0ft ljefuaf6
kFlhut lzifsdf = sf]8 amp nfv xhf vr ePsf] 5 kFlhut vrdWo] klxnf] rfdflsdf
)= k|ltzt bf]|f] rfdflsdf =$ k|ltzt cyft clGtd rfdfls -t]|f]_ df (=amp vr
ePsf] 5 t]|f] rfdflssf] vrdWo] klg cfiff9df dfq amp= k|ltzt vr ePsf] 5 oL cflys
jifsf] cGtdf clwsf+z ah]6 vr xFbf sfdsf] u0ft sd xg] dodf sfo Dkfbg ug sl7gfO
xg]tkm Wofg lbO cflys sfoljlw lgodfjnLsf] cg0f uL dfgkflts kdf vr xgkb5
4 lgdf0f sfosf] gfkhfFr M 6 xn lgdf0fsf] =^ nfv amp$ xhf nfut cgdfg tof uL af]nkq
cfJxfg u]sf]df Ps lgdf0f JojfoL+u =$$ nfv xhfdf Demftf ePsf] 5 xn lgdf0f
sfo )amp df DkGg xgkg]df f] cjlwdf = k|ltzt dfq sfo DkGg eO xfnDd
=$ nfv amp xhf eQmfgL eO df]ljnfOh]g k]ZsL nfv () xhf af+sL x]sf] 5 fjhlgs
vlb lgodfjnL )^$ sf] lgod -s_ cgf )=) k|ltztdivide k|ltlbgsf bn] cfufdL lgordf
lanaf6 kj lgwflt IfltktL s66L uL oyflz3| lgdf0f sfo DkGg ufpg kb5 xn lgdf0fsf]
clwsf+z sfoDkGg eOs]sf] ePtfklg zxL lasf tyf ejg lgdf0f l8lehg sfofnon] dodf
gfkhfFr guL lbPsf] sf0f 36L k|ult b]lvPsf] laefun] hgfPsf] 5 dodf gfkhf+r gug] lhDdjf
k|lalws sdrfLnfO lgdf0f sfosf] gf+khfr gu]sf]n] k|rlnt sfgg adf]lhd cfaZos sfafxL
xgkb5
159
5 nfut cgdfg M fjhlgs vLb lgodfjnL )^$ sf] lgod -_ df dfnfdfgsf] nfut
cgdfg tof ubf DalGwt fjhlgs lgsfo jf cGo fjhlgs lgsfon]] rfn jf cl3Nnf jifxdf
f]lx k|s[ltsf] vLb ubf nfu]sf] jftljs nfut yfgLo ahfdf k|rlnt befp cGo jhfsf]
k|rlnt befp cfklt ug] yfg Ddsf] 9jfgL vr tyf pBf]u jfl0fHo +3n] hfL u]sf] b]6nfO
cfwf lngkg] Jojyf 5 af]nkqsf] dfWodaf6 o=6L=Pd= d]lg vlb ubf sf]8 ) nfv
nfut cgdfg x]sf]df $=( k|ltzt 36Ln] ^( nfv xhfdf 7]Ssf jLs[lt ePsf] 5 f]
d]lgsf] vlbsf] nflu j6f af]nkq ljqmL ePsf]df $ j6fdfq af]nkq btf ePsf]5 nfut
cgdfg tof ug jLs=t gD+ gePsf]n] oyfy+ks nfut cgdfg tof ug+ glsPsf] sf0f 36L
dNodf sfo+ ug+ af]nkq k]z ePsf] b]lvG5 cuffld aif+b]lv o lsldsf] d]lg vlb ubf+ o jif
vlb ePsf] dNonfO ahf dNo dflg nfut cgdfg tof ug Wofg lbgkb5
6 nIo tyf k|ult M u0ft tyf gfktfn ljefuaf6 k|tt cflys jif )ampamp sf] nIosf] tngfdf
PS6]Gg cl86 )=amp k|ltzt PSk]G Unfn]o ^= k|ltzt pBf]u lgLIf0f k|0ffnL ^^=^^
k|ltzt sd k|ult x]sf] b]lvG5 k|ult Gog x]sf] DaGwdf laefun] sf0f ki6 u]sf] 5g
7 k]lZs afFsL M Ps lgdf0f JojfoLnfO ejg lgdf0fsf nflu lbPsf] k]ZsL nfv () xhf km5of6
gePsf]n] fjhlgs vlb lgodfjnL )^$ sf] lgod cgf km5of6 ug kb5
8 af]nkq k|ltkwf M fjhlgs vLb P]g )^ sf] bkmf ^-^_ df ldn]dtf] uL af]nkq bflvnf ePsf]
b]lvPdf fjhlgs lgsfon] Totf] af]nkq 4 ug Sg] Jojyf 5 laefun] sDkfOn]g kmlg
]6 tyf d]hLordf s]n 6]k SofnLa]gsf] s|dM $ nfv amp nfv ) xhfsf] nfut
cgdfg tof uL af]nkq cfJxfg u]sfdf s|dz )=)amp tyf )=( k|ltzt dfq 36Ldf Demftf
ePsf] 5 pNn]lvt fdfgxsf] nfut cgdfg tof ug+ laefun] cfklt+stf+xaf6 sf]6]g dfu
u]tf klg lt sf]6]zgxdf pNn]lvt dNosf] ljZjlgotfsf] nflu ljs=t gD+ gePsf]n] nfut
cgdfg oyfy+ks a1flgs 9_un] tof u]sf] b]lvPg oL jLs[t gd a]u nfut cgdfg
tof ePsf] nfut cgdfgs xffxfLdf af]nkq jLs[t ePaf6 cfaZos fdu|L ldtJooL 9+uaf6
vlb ePsf] b]lvPg
9 sf ]jfsf] eQmfgL M fjhlgs vlb P]g )^ sf] bkmf -_ tyf fjhlgs vlb lgodfjnL
)^$ sf] lgod ( laklt fli6 o cf]hg OsfOtkmsf] $ d]t hgf sdrfLxu+ =
nfvleqsf] nfut cgdfg tof uL f]em jftfaf6 = nfv ( xhf eQmfgL u]sf] 5 k0fkdf
sfggsf] kfngf uL ]jf sfdf lng]tkm Wofg lbg kb5
10 lhGL Jojyfkg M cflys sfoljlw lgodfjnL )^$ sf] lgod ) adf]lhd lhGL lgLIf0f k|ltj]bg
cgf ddt ugkg] lhGL fdfg lnnfd ugkg] fdfg egL pNn]v ePsf]df ttDaGwL sfafxL
ePsf] kfOPg
3]n tyf fgf pBf]u ljefu
1 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]
k|efjsfL agfpg kb5 cfGtls lgoGq0f k|0ffnLsf] dNof+sg ubf bjGbL cgf kbklt gePsf]
lhGL lgLIf0f k|ltj]bg sfofGjog gu]sf] +lIfKt jflifs k|ltjf]bg tof gu]sf] nfut cgdfg
a]u = nfv xhfsf] sDKo6 vlb u]sf] htf sdL sdfhf]L b]lvPsf 5g k|rlnt P]g
lgodsf] kfngf uL cfGtls lgoGq0f b[9 ugkb5
2 nIo k|ult M k|fKt nIo k|ult ljj0f cgf sfoqmd ~rfng gePsf] sfoqmddf 3l6
k|ult ePsf]df sf0f vnfPsf] 5g
3 cn M Ps sdrfLsf] k]ZsL km5of6df k]z u]sf] xf]6n ljnsf] clu|d s =)^(ndash hgf
sdrfLsf] kfLgtdLs s =$ndash jl9 u|]8 eQmfgL ePsf] =((ndash d]t =(^ndash cn
xg kb5
4 ]jf sf M ]jf sf lgb]lzsf )( sf] bkmf cgf sfgfdf Demftf uL ( sdrfLx
sfd nufPsf]df Demftfdf rf8kj vr lbg] pNn]v gePsf] cy dGqfnosf] klkqfgf )amp)
fnaf6 sf ]jfdf sfot sdrfL nfO rf8kj vr glbg] Jojyf x]sf] 5 sfgfdfdf rf8kj
vrsf] Jojyf d]t gePsf sdrfLxnfO =$))ndash eQmfgL lbPsf] 5
5 k|flDes jftfj0fLo dNof+sg M 3]n tyf fgf pBf]u ljefun] k|fDeLs jftfj0fLo dNof+sg ug]
sfo ub cfOx]sf] 5 k|fDeLs jftfj0fLo dNof+sg ldltsf] lg0fo tyfk|fDeLs jftfj0fLo
dNof+sg ufpg] pBf]u dWo] s]xL pBf]usf] gdgf kLIf0f ubf lgj]bgsf] btf ldlt cGo clen]v
160
gfv]sf]n] Dkflbt sfosf] hfgsfL xg s]g ljefun] k|flDes jftfj0fLo dNof+sg ufpg]
pBf]uxsf] z btf lg0fo ldlt b]lvg] uL clen]v fvL fnafnL k|flDes jftfj0fLo dNof+sg
ug] pBf]usf] clen]v cWofjlws ufpg kb5
6 ejg lgdf0f sfo M ejg lgdf0fsf] nflu =$$)amp sf] nfut cgdfg tof uL k|ltkwf
ufp+bf Ps lgdf0f JojfoL+u dlxgfleq sfo DkGg ug] uL =ampamp$amp$ sf] 7]Ssf
jLs[t ePsf] 5 bf]|f] k6s )amp efb|Dd Dofb yk ePsf]df jif rf8kj fO6 pknJw gxg
v s6fg gxg htf sf0f b]vfO sfo DkGg xg gs]sf]n] yk do dfu u]sf]n] kj lgwflt
Ifltklt lng] uL Dofb yk xgkb5
7 k]ZsL M cflys sfoljlw lgodfjnL )^$ sf] lgod amp( adf]lhd tf]lsPsf] Dofb leq k]ZsL km5of6
ugkg] pNn]v 5 lgdf0f JojfoL nfO lbPsf] df]lanfOh]zg k]ZsL ^^)))ndash lgodfgf
km5of6 xgkb5
8 d]8]k -n3 pBd ljsf sfoqmd_ M ljefun] RoL l3p pBf]usf] 5fgjLg ug sdrfL c3fvfFrL
uPsf] pNn]v uL =))) b=e|=e= vr n]v]sf] 5 5fgjLg 6f]nLn] 5fgjLg ubf b]lvPsf]
Joxf]fx lxtsf] k|ltj]bg adf]lhd cfNofOPsf] hUuf ljjfb DaGwL sfjfxL cBfkL 6+uf] nflu
gs]sf] xFbf tTDaGwL k|lqmofsf] sfjfxL 6+uf] nufpg kb5 sfe|]df n3 pBd k|efjsfltf
cWoogsf] nflu =)())) vr uL k|ltj]bg tofLsf] = xhf vr n]v]sf]df k|ltj]bg k]z
ePg fy sfoqmdut vr vftf fv]sf] 5g
9 dlxnf pBdzLntf sf]if M dlxnf pBdzLntf sf]ifsf] sd sf]8 ) nfv sf] DaGwdf fli6laquoo
jfl0fHo aFs +u ePsf] +emftfsf] zt g+ jdf]lhd calw dfKt ePsf] Ps dlxgf leq qdfls
k|ltj]bg aemfpg kg]df aemfPsf] b]lvPg sf]ifsf] sd kLrfng tyf fFjf Jofh +sng
clen]vf+sg k|efasfL kdf xg s] gs]sf] osLg ug lsPg
10 pBf]u ljsf sf]if M n3 3]n tyf fgf pBf]u sf]if ~rfng sfoljlw )^( df klof]hgfsf]
kLj]If0f DaGwL Jojyf 5 sf]if af6 ePsf] vr ) nfv xhfsf] DjGwdf cgrLdf
tf]lsPsf] 9fFrfdf kLrfng sf] k|dv lqmofsnfkx ck]IfLt kl0ffd xfnDdsf] vr jftljs
kL0ffd nufotsf ljj0fx vnfO kLj]If0f ug kg]df tbgk eP u]sf] kfOPg sfoljlwsf
k|fjwfgx kfngf uL k|efjsfL kLj]If0f ug] Jojyf ldnfpg kb5
11 |f]t klrfng M cflys sfoljlw lgodfjnL )^$ lgod adf]lhd cflys jifleq vr geO
afFsL sd lkmtf ugkg] pNn]v 5 dlxnf shf sf]ifdf =) nfv n3 sf]ifdf =) nfv d]t
=) nfv vr geO afFsL x]sf] b]lvof] eg] jfl0fHo a+sdf uPsf] =)))))))) dWo] s]
slt vr e slt jfFsL 5 f] DaGwL ljj0f k]z ePg zzt cgbfgsf] sdsf] DaGwdf vrsf]
ljj0f k|ult k|ltj]bg tyf ljefun] cgudg u]sf] d]t gb]lvPsf]n] lgsff u]sf] sdsf]
k|efjsfltf dNof+sg gxgsf]] fy k|fKt cgbfg =$ sf]8 ) nfv pknAw |f]t klrfng xg
gsL lgliqmo x]sf] 5
111 dlxnf pBdlzntf ljsf sf]if -~rfng_ sfoljlw )^( sf] lgod -^_ df nufgL tyf cnLsf]
lgLIf0f cgudg tyf dNof+sgdf sf]ifdf hDdf ePsf] sdsf] k|ltzt vr ug Sg] Jojyf 5
o sf]ifsf] sd s]Gb|Lo sf]if ~rfng tyf Jojyfkg ldltn] jftfj0fLo dNof+sgsf] sfodf
=23730- ljlgodfjnL ljklt dlxnf pBdlzntf ljsf sf]ifaf6 vr u]sf] 5
12 lhDd]jfL M n3 3]n tyf fgf pBf]u ljsf sf]if ~rfng ljlgodfjnL)^ sf] lgod $ df
Ps cflys jifdf vr xg gsL afFsL x]sf] sd sfoqmd jgfO vr ug kg] Jojyf u]sf] 5
o sf]ifsf] ut cflys jifaf6 =$^)) lhDd]jfL fL f]xL sd jfF8kmfF8 ugkg]df
=$)$)) lhDd]jfL fL )amp$^ df sfoqmd sd jfF8kmfF8 jLs[t u]sf] b]lvG5
sfoqmd agfpbf lhDd]jfL 36L b]vfPsf] =)())) sf] DaGwdf ki6 ugkb5
13 a9L vr M jLs[t sfoqmd cgf rgf k|sfzgdf =amp)))- ah]6 Jojyf ePsf]df
=ampamp(amp)) eQmgL u]sf]n] jLs[t sdeGbf =)(amp)) a9L vr u]sf] lgod Ddt ePg
14 k]ZsL ljj0f M cflys sfoljlw lgodfjnL )^$ sf] lgod adf]lhd k|To]s cflys jifsf] cfiff9
dlxgfsf] |]tf bflvnf ubf km5of6 xg afFsL x]sf] k]ZsLsf] kmfF6jfL k]z ugkg] Jojyf 5 o
ljefun] n3 3]n tyf fgf pBf]u ljsf sf]if af6 g]kfn 3]n tyf fgf pBf]u dxf+3 g]kfn
pBf]u jfl0fHo dxf+3 nfO lbPsf] k]ZsLsf] kmfF6jfL tof u]sf] 5g
161
15 sfoqmd Grfng M ljefun] 3]n tyf fgf pBf]u dxf+3 g]kfn pBf]u jfl0fHo dxf+3+u
sfoqmd sfofGjogsf] nflu )amp) df u]sf] +emftfsf] zt +yfxnfO tf]lsPsf] sfoqmd
~rfng ug nufpg kg] Jojyf 5 zt -u _ df ~rfng ug sd aem] nuL] dodf sfo
Dkfbg gu]df Totf +yfxsf] j+s vftf f]Ssf uL +yf btf vf]h ug]tkm sfjfxL uLg]]
Jojyf 5 o cflys jifdf ^ +yfx nfO cgbfg (amp))ndash sd pknAw ufPsf]df sfd
gu]sf] egL sd lkmtf u]sf]df +emftfsf] zt adf]lhd sfoqmd ~rfng gu]sf]df cgudg uL
dod j+s vftf f]Ssfbtf vf]hL guL sd lkmtf lnPsf] b]lvG5
16 fhZj M cflys sfoljlw P]g ) sf] bkmf )-_ jdf]lhd cflys sff]jfsf] n]vf dxfn]vf
kLIfssf] sfofnoaf6 jLs[t eP adf]lhdsf] 9fFrfdf fhjsf] blgs cfDbfgL lb lgoGq0f
vftf fVgkg] Jojyf 5 o jif =^^$dividemdash fhZjsf] cflys ljj0f k]z ePtfklg pNn]lvt
vftf k]z gePsf]n] fhZjsf vftfx gubL lb k]z ug kg] b]lvPsf] 5
cfBf]lus phf Aojyfkg cfof]hgf lqk]Zj
1 nIo k|ult k|ltj]bg M pQm cfof]hgfsf] aflifs k|ult k|ltj]bg k]z xg cfPg k|ult gePaf6 tt
DaGwdf ljZn]if0f ug lsPg
2 cfGtls lgoGq0f M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]
k|efjsfL agfpg kb5 cfGtls lgoGq0f Jojyfsf] dNof+sg ubf lhGL lgLIf0f k|ltj]bg
sfofGjog gu]sf] cgrL $ cgfsf] cflys sff]afsf] +lIfKt jflifs k|ltj]bg tof gu]sf]
jflifs sfo Dkfbg k|ltj]bg tof gu]sf] jfL fwg ddt ubf ddt clen]v vftf gfv]sf]
htf sdL sdhf]L b]lvPsf 5g k|rlnt P]g lgodsf] kfngf uL cGtls lgoGq0f b[9 ugkb5
3 rf8kj vr M cfof]hgfsf] )ampamp sf] nflu cyfoL baGbL ldlt )amp^ sf] -dGqLt_ sf]
lg0foaf6 jLs[t baGbLdf kbklt gePDd vlbf kbndash df k|zflgs ]jfsf yfoL sdrfLaf6
sfd lng] Aojyf ug] pBf]u dGqfno sdrfL k|zfgzfvfsf] r=g+=$ ldlt )amp sf] kqsf]
a+bf g+= -v_ adf]lhd pNn]v ePsf]df f] laklt vlbf kbdf sf Demftf uL rf8kj vr d]t
=^)mdash eQmgL u]sf]df pQm kq cgf u]sf] b]lvPg
4 dNo clej[l4 ssf] hfgsfL M dNo clea[l4s lgodfjnL ) sf] lgod ^ -s+_ ad]lhd s
eQmfgLsf] hfgsfL DalGwt cfGtls fhZj sfofnodf hfgsfL lbg kg] Aojyf 5 Ps kfdz
]jfaf6 sfo ufO =$$ dNo clej[l4 s= eQmfgL u]sf]df f]sf] hfgsfL lbPsf] gb]lvPsfn]
dNo clej[l4 s dfof]hgsf] k|df0f k]z ug kg] b]lvG5
sDkgL lhi6laquofsf] sfof+no lqk]Zj
1 +lIfKt jflifs k|ltj]bg tof gu]sf] M cflys sfoljlw lgodfjnL)^$ sf] lgod () sf] cglr
$ adf]lhd cflys sff]afsf] +lIfKt jflifs k|ltj]bg tyf lgod ( adf]lhd jflifs sfoDkfbg
k|ltj]bg tof uL tfns dGqfnodf k7fpg kg]df k7fPsf] b]lvPg
2 cfGtLs n]vfkLIf0fsf] k|efjsfLtf M cfGtls n]vfkLIf0f lgb]lzsf ) sf] bkmf = cflys
sfoljlw lgodfjnL )^$ sf] lgod (^ cgf sfofnon] cfGtls n]vfkLIf0f ugkg] Joayf
5 clGtd n]vfkLIf0f ubf pNn]vlgo Joxf]f b]lvPsf] 5 cfGtls n]vfkLIf0f k|ltj]bgdf
tTDjGwL Joxf]f b]lvPg ctM cfGtLs n]vfkLIf0f lgb]lzsf adf]lhd n]vfkLIf0f uL cflys
cgzfg sfod ug] tkm lgsfo +j]bglzn xg hL 5
3 tna j[l4 -u|]8_ eQmfgL M lghfdlt ]jf P]g )$( sf]bkmf amp -_ cgf k|To]s lghfdlt sdrfLn]
lgolQm ePsf] ldltn] Ps jifsf] ]jf kf u]kl5 tf]lsP jdf]lhdsf] tnj j[l4 -u|]8_ kfpg] Jojyf
5 ljleGg ^ hgf sdrfLnfO kfLt u|]8 eGbf $ndash jl9 eQmfgL u]sf] hgf
sdrfLsf] j9jf ldltaf6 u0fgf uL kfLt u|]8 eGbf jl9 eQmfgL ndash d]t )ampndash
cn ug kb5
4 f]em vlb M fjhlgs vlb P]g )^ sf] bkmf [ df vlb ubf+ k|ltkwf+ lldt xg] uL 6qmf
6qmf kfL vlb ug+ gxg] Jojyf 5 fa+hlgs vlb lgodfjnL )^$ adf]lhd k|ltkwf+ gufO+
k6s k6s f]em $(ampndash vr+ u]sf]n] vlb sfo+ ldtJolo k|ltkwL+ xg s]sf] 5g
5 sfofnoxftf leqsf lgdf0f sfo M fjhlgs vlbnfO ldtJooL k|ltklw jgfpg fjhlgs vlb
P]g)^ sf] bkmf df ) nfveGbf dflysf] lgdf0f sfo jf]nkqsf] dfWofdaf6 ufpg kg] pNn]v
5 o sfofnon] sfofno xftfleq ugkg] Ps k|s[ltsf] Ps 7]Ssfaf6 ufpg lsg] sfd jf]nkq
guL nfut cgdfg xffxfLdf f]em vlb uL ^) eQmfgL lbPsf]n] vlb sfo lgod
162
+utk|ltkwfTds Pj+ ldtJooL xg s]sf] 5g tf]lsPs dodf clVtofL k|fKt ePsf]]n] jf]nkqaf6
sfd ufpg glsg] cjyf d]t 5g
6 lgdf0f sfosf] clen]v M sfofnon] jif]lg sfofno kl leq ljleGg lgdf0f sfo ub cfPsf]n] lgldt
ejgsf] k|sf Pj+ +Vof vnfO clen]lvt d]t ug kg] b]lvG5 clen]v gubf sg k|sfsf] +rgfsf]
k|sf cf=j lgdf0f ePsf] ah]6 vNg gls sfddf bf]xf]f]kgf d]t cfpg Sg] xgfn] lgdf0f sfosf]
cBfjlws clen]v fVg kg] b]lvG5
7 lg0fo sfofGjog M cf=j )amp)amp sf] j]h bkmf )-s_ df sDkgL P]g)^ cgf sDkgL lhi6laquof
sfofnodf btf ePsf sDkgLxn] pQm P]g cgf sfofnodf lgoldt kdf jemfpg kg] sfuhft
tyf ljj0fx l9nf jemfPjfkt nfUg] zNs tyf hljfgf jfktsf] ljleGg ) sDkgLxsf] fhZj
sd ))))) P]gdf Jojyf eP adf]lhd ]jf lng cfPsf] jvt cnpk ulg] sfofnosf]
k|ltj4tf kq Pj+ pQm j]h )amp df ePsf] fjhlgs n]vf ldltsf] lg0fo d]tsf] cfwfdf
cfufld jifsf] n]vfkLIf0fdf f] Joxf]f pk cgudg ug] uL 4fGtLs Joxf]f sfod fVg] d=n]=k
sfofnosf] )amp$amp sf] lg0fosf] cfwfdf tt tt sDkgLxsf] n]vfkLIf0fdf kmfOn cgudg ubf
pQm j]hdf plNnlvt sg klg sDkgLn] cBfjlws tyf sg sfuhft k]z gu]sf] tyf hljfgf zNs
cnL tkm sfofnon] klg yk kqrf Pj+ cnL k|of u]sf] b]lvPg
8 cgfjZos vr M cflys sfofljlw P]g ) sf] bkmf amp jdf]lhd sfL wgdfn jf DklQ
tf]lsPsf] sfddf dfq nufpg kg] Jojyf 5 Tot cflys sfoljlw lgodfjnL )^$ sf] lgod -
_ adf]lhd sd jLs[t ah]6 leq DjGwLt vr lzifsdf kb5 eg] vr ug lsg] pNn]v 5
sfofnon] Ps 6laquo]8 sGg af6 cfOKof8 ]6 =(((($) df vlb u]sf] b]lvG5 jLs[t
sfoqmddf pQm fdfg vlb ug] pNn]v u]sf] b]lvbg jLs[t sfoqmddf gk]sf] j6f cfOKof8
vlb ul Ps yfg lhi6laquof Ps yfg n]vf clws[tn] alem nu]sf] xfos lhGL vftfdf pNn]v
5 jLs[t sfoqmd ljkLt JolQmut k|of]hgdf cfpg] fdfg vlb uL sfL ah]6 cgfjZos
sfodf vr u]sf] kfOPsf]n] Totf] vrdf lgoGq0f ug]tkm sfofno +j]bglzn xg kg] b]lvG5
9 Nofk6k lkmtf M lghfdtL ]jf P]g)$( sf] bkmf amp$ jdf]lhd sg klg lghfdtL sdrfLn] cfkmn]
jemfpg kg] gubL lhGL jf sfuhft tf]lsPsf] Dofb leq DjGwLt sdrfLnfO jemfO lbg kg]5
jemgkg]n] klg f]xL Dofb leq alemlng kg] pNn]v 5 lghfdtL ]jf lgodfjnL )) sf] lgod
$ adf]lhd sdrfLn] cfkmgf] lhDdfdf x]sf fdfg jjemfy ugkg] pNn]v 5 tTsfnLg lhi6laquof
nfO yfg -dNo gvn]sf_ Nofk6k lbPsf]df lgh xfn sDkgL lhi6laquof sfofnodf gx]sf] cjyfdf
tL fdfgx dNo Plsg uL lkmtf bflvnf ug kg] b]lvG5 Tot yfg Nofk6k -dNo gvn]sf]_
xfPsf] elg lhGL vftfdf pNn]v u]sf]df sf] ssf] nfkjflxn] xfPsf] xf] tt DjGwdf 5fgljg
d]t ug kg] b]lvG5
10 s ljhs M sfofno kl leq 6laquosf] sfo nufot ljleGg ddt sfo u]sf] elg Ps lgdf0f
JojfoLnfO )( sf] nfut cgdfg x]sf] sfodf $(^)))) eQmfgL u]sf] 5 pQm
sfosf] sfo jLsf k|ltj]bg k]z gePsf] fy d=c=s P]g lgod adf]lhd Ltkjssf] s ljhs
j]u eQmfgL lbPsf]n] sfo DkGg k|ltj]bgsf fy 2871504 dNo clej[l4 s eQmflgsf] s
dfof]hg k|df0f k]z xg kb5
11 wf6L s66f M sDkgL lhi6laquofsf] sfofnosf] cgnfOg ]jfnfO k|efjsfL kdf ~rfng ugsf] nflu
]jf k|bfos +yfx+u cf]=cf=L=OGkmd]zg l6d Ogx]Gd]06 d]G6]g]G ckm kf]6 x]Nk 8]s
ck|]g DaGwL sfosf] kfdz ]jf vlb ug] k|of]hgsf] nflu cflys tyf k|fljlws k|tfj 4ff 5gf6
ulPsf] Ps k|f=ln nfO dNo clej[l4 s lxt $((^$()) eQmfgL u]sf] 5 fjhlgs vlb
lgodfjnL )^$ sf] lgod -$_ adf]lhd fjhlgs lgsfon] vlb Demftf adf]lhdsf] eQmfgL
ubf wf6L jfkt k|ltzt sd s66f ul fVg kg] Demftfsf] bkmf ^= df d]t f]lx Jojyf
pNn]v ePsf]df kfdzbftfnfO =$((($()) eQmfgL ubf k|ltzt wf6L jfkt $^))
ssectf guL eQmgL u]sf] 5
12 sfoDkfbg hdfgt M fjhlgs vlb lgodfjnL )^$ sf] lgod ) adf]lhd fjhlgs vlb
P]g )^ sf] bkmf amp adf]lhd sfoDkfbg hdfgt k]z ubf jf]nkq DjGwL sfuhftdf pNn]v
ePsf] 9fFrfdf k]z ugkg] pNn]v 5 f]lx lgodfjnLsf] lgod )sf] pklgod $ adf]lhd sfoDkfbg
hdfgtsf] dfGo cjlw ql6 Rrfpg] bfloTjsf] cjlw eGbf sDtLdf Ps dlxgf j9L cjlwsf] xgkg]
pNn]v 5 sDkgL lhi6laquofsf] sfofnosf] ]jfnfO cgnfOgdf nhfg] sfosf] nflu 5gf6 ulPsf] Ps
k|f=nL +u dNo clej[l4 s jfx]s )(amp)))) df Demftf ubf k|ltztn] xg] $^))
163
jfjsf] ql6 Rrfpg] bfloTjsf] Ps dlxgf jl9 cjlw Dd dfGo xg] sfo Dkfbg hdfgt j]u g
Demftf u]sf]n] lgod ljkLt Demftf u]sf] 5
13 sDkgL btf k|s[of M sDkgL P]g )^ sf] bkmf adf]lhd sg JolQmn] PSn jf +oSt kdf sg
pBd ug rfx]df k|aGwkqdf pNn]v eP adf]lhd Ps jf Ps eGbf a9L p2]Zo k|fKtLsf nflu sDkgL
yfkgf ug Sg] P]gsf] bkmf $ jdf]lhd sfofnodf lgj]bg lbg kg] k|fjwfg x]sf] 5 sDkgL btf
ug kj tf]lsPsf k|lqmof kf uL sDkgL btfsf] nflu sfofnodf pklyt eO k|fKt 8sd]G6 b eP
kZrft tf]lsPsf] fhj ltL sDkgL btf xg] u]sf] b]lvG5
oL btf ePsf sDkgLn] tf]lsPsf] dodf ljj0f gaemfPdf cflys P]gn] tf]s]sf] bdf hljfgf
cn uL ljj0f aemg kg] Jojyf x]sf] 5 of] jif -)ampamp_ Dd oh cfO=l8 lnPsf ()amp
sDkgL dWo] of] cf=j df $$( oh cfO=l8 glnPsf ^)amp sDklg x]sf] ljj0f k]z ePsf] 5
btf ePsf sDkgL dWo] cf=j )amp)amp Dd amp) cBfjlws ePsf amp dfqn] sfofnodf
cWofjlws ufPsf] b]lvof]
14 hljfgf cn xgkg] M n]vfkLIf0fsf] qmddf hljfgf cn gePsf ljleGg sDkgLx dWo] gdgf
5gf]6sf] cfwfdf ) j6f sDkgLsf] kmfOn kLIf0f xFbf amp nfv $ xhf ^ o hljfgf cn
xg afFsL x]sf] b]lvof] pSt sDkgLx nufotaf6 cfjZos k|s[of ckgfO lgodfgf hljfgf cn
xg kb5
15 ljj0f cBfjlws M sfofno dfkmt sDkgLsf] kdf btf ePsf ljleGg sDkgLxn] P]gn] tf]s]sf] Dofb
leq cfjZos ljj0f aemfO sDkgL gljs0f Pj+ cBfjlws ug] f] jdf]lhd ljj0f gaemfO lglqmo
sDkgLxn] slxn] b]lv ljj0f gaemfPsf] nfUg] hljfgf d]t Plsg xg] uL jifut sDKo6fOh
uL ljj0f cBfjlws ugkg]df f] adf]lhd u]sf] gb]lvbf oyfy ljj0f Plsg ug sl7g xg] b]lvof]
ty sfofnon] f] jdf]lhdsf] ljj0f d]t Plsg xg] Jojyf ug hL b]lvof]
16 gLltut Jojyf M sfofnodf btf eO s]sf sDkgLxsf] DaGwdf sfofnoaf6 hfgsfLdns rgf
Pj+ sDkgLxnfO lgb]zg ug Sg] gLltut Jojyf xg kg] b]lvG5
17 kflgtlds s s66f M sfofnosf hgfsdrfL af6 kflgtlds s =mdash cn ug kg]
b]lvG5
18 lgb]lzsfsf] kfngf M sDkgL P]g adf]lhd sDkgL btf uL tL sDkgLxnfO cflys tyf sfglg
cgzfgdf flv ~rfng ug nufO kFlh jhfsf] ljsfdf yk 6]jf kyenofpg] p2]Zon] sDkgL
lhi6laquofsf] sfofnoaf6 ~rfng xg] ljleGg sfoqmdxdf xg] vrx cy dGqfno sfo~rfng
lgb]lzsf )amp) df pNn]lvt gD cgf ePsf] gb]lvPsf]n] cfufdL lbgdf sfoqmd ~rfng ubf
cy dGqfno sfo~rfng lgb]lzsf )amp) df pNn]lvt vr DjGwL dfkb08sf] cfwf lnP dfq
vr ug] tkm sfofnosf] Wofg hfgkg] b]lvG5
19 s bflvnf M cflys sfofljlw lgodfjnL)^$ sf] lgod amp$ cgf Ps sdrfLnfO )amp
ut] uf]vf lhNnfdf +rfnLt sDkgL P]g sDkgL k|zfg DjGwL cGtlqmof sfoqmdsf] nflu
k]lZs lbO kmfF6jfLaf6 km5of6 u]sf]df xeflu k|lzIfsnfO eQf ljt0f ubf kflgtlds s
amp))) axfns )))ndash clu|d cfos (ndash uL hDdf amp$ndash ssectL u]sf]df jFs
bflvnf efr k]z ug kb5
s]Gb|Lo sffuf sfvfgf
1 sfvfgfsf] sfggL lylt M cy dGqfnosf] )^$) sf] lg0fon] g]kfn sf cGtut sg
k|sfsf] sf]if ~rfng gug] egL lg0fo ePsf]df sfo~rfng sf]if P]g )$sf] bkmf
lgodfjnL) adf]lhd xfnDd sfo ~rfng sf]ifsf] kdf sfvfgf ~rfng ex]sf] b]lvG5
pQm sf]if ~rfngsf] nflu sffuf sfvfgf k+lh klrfng sf]if ~rfng sfoljwL)^ tof
u]sf] ePtfklg lgod $ cgfsf] cfjZos ljlgodx tof ePsf] 5g
2 sf]ifsf] cjyf M cflys jif ) Dd tTsflng gtL sf] sfaf6 Kf|fKt =amp)))))
k+lhnfO klrfng uL cfkmg cfo|f]taf6 jfjnDjL kdf sf]if ~rfng ug] lg0fo cgf sf]if
~rfng eO xfn =1849280408 k_hL x]sf] b]lvG5 sffuf sfvfgf k+hL klrfng sf]if
~rfng sfoljlw )^sf] klR5]b lgod amp cgf sk8f ljqmL sdsf] cnfjf wfuf] +ufO
6qmf sk8f ljqmLaf6 d]t cfDbfgL xg] pNn]v ePsf] ePtfklg xfnDd sg sd k|fKt ePsf]
b]lvbg tnj k+hLut vr jfx]s_ sfL cgbfg k|fKt ePsf] 5g sfsf] ljs[lt lnO
164
ljleGg bftfaf6 sd k|fKt ug lsg] sfoljwLdf pNNf]v ePtfklg f] adf]lhdsf] sg cfo d]t
k|fKt ePsf] b]lvPg
3 n]vf Jojyf cfGtls n]vfkLIf0f M sf]ifnfO jfjnDjL kdf ~rfng ug] ly k+lh DklQsf]
dNof+sgsfo ~rfng vr k+lhut vr jrt sd b]lvg] uL Jojflos n]vf fvL jfnft
gfkmf gf]Sfg lxfj tof u]sf] 5g
4 pTkfbgtkm M o DaGwdf b]lvPsf Joxf]f lgDg 5gM
$= pBf]usf] kdf +rflnt o sfvfgfn] cfkmgf] pTkfbg sfo bL3sflng f]rsf cfwfdf ug kg]df
sfvfgfdf x]sf] d]lg eflts +rgf Pj+ hgzlQmsf] cfwfdf pBf]un] Ifdtf klxrfg uL f]
cgfsf] pTkfbg ljqmL j[l4 ug] sfosf] lb3sfnLg of]hgf jgfO sfo ug kg]df f] cgk sfo
u]sf] 5g
$= sfvfgaf6 pTkfbg xg] jtx jLs[t gDsf cfwfdf tof ug kg]dfo jif =()$
dNo jfjsf] amp$$ s]=lh= wfuf] nufot ^ lsldsf] sRrfkbfYf vr uL ^)))) dNo
jfjsf] fL Kn]g sk8f sf]f sk8f nufot lsldsf] fdfu|L pTkfbg ePsf] b]vfOPsf]df
f]sf] gD tof gePsf]n] sRrf kbfysf] cgkftdf tofL fdfgsf] lylt osLg ug lsPg
$= k|To]s d]lg jf pTkfbgsf] lhDdf lng] sfdbfaf6 tofL fdfg pTkfbg Zffvfdf jemfpFbf jemg]
jemfpg] JolQm jemfPsf] kldf0f ki6 vnfO sfofno k|dvaf6 d]t k|dfl0ft uL pTkfbg vftfdf
k|ljli6 ugkg]df pTkfbg vftf tof guL ck|dfl0ft kdf l6kf]6 dfq fVg] u]sf] xFbf pTkflbt
kldf0f Plsg ug lsPg
tofL jtsf] dNof+sg M sfdbf Hofnf tyf pTkflbt jt dNof+sg lgod )^^ cgf sRrf
kbfysf] nfutdf sfdbfsf] Hofnf yk uL xg] sddf d]lg ljBt jfkt k|ltzt Jojyfkg
vr jfkt k|ltzt dgfkmf jfkt k|ltzt ljqmL sdLg jfkt k|ltzt yk uL dNofs+g
ug] u]sf]df sfdbfsf] Hofnf gku ePsf] b]vfO o jifaf6 Hofnfdf j[l4 u]sf] b]lvG5 oL
Hofnf j[l4+u dNofs+gdf gku b]lvPsf] jf 56 xg uPsf] sd d]t dfj]z ul tofL jtsf]
dNof+sg ugkg]df pTkfbg+u k|ToIf DalGwt g]kfn sftkmsf] ah]6af6 vr Joxf]]sf] eflts
+rgf ddt vr $$amp)) cGo pTkfbg+u DalGwt vr d]t =^amp))
dNof+sgdf dfj]z ePsf] b]lvPg pTkfbg xg] ljleGg fdfu|Lsf] nflu ePsf] pTkfbg DaGwL
Dk0f vrsf] clen]v 5sectf5sect fvL Pj+ ljZn]if0f ul nfut tyf dNo sfod ug kb5
6 ljqmL M o DaGwdf b]lvPsf Joxf]f lgDg 5gM
^= k|fKt cfo Joo ljj0f cgf gub ljqmL =$()$ pwff] ljqmL =amp(amp)amp d]t sn
=$)^amp sf] tofL fdfg ljqmL b]vfPsf]df tofL fdfgsf] lhGL ljj0f cgf
=^^^$ vr P+j ljqmL b]vfOPsf] kfOof] =^$)amp$ kms k]sf] Gbedf FufO
nufotsf sfo ug cfGtls k|of]hgsf] nflu tofL sk8f vr ubf d]t ljnsf] k|of]u ug] ePsf]n]
pkf]Qm jdf]lhd lhGL ljj0f cgf jl9 vr b]lvg uPsf] eGg] sfofnosf] egfO x]tfklg
ki6ofOsf] cfwf k]z ePg
^= gub ljqmL pwff] ljqmL d]t ki6 xg] uL j ljn k|ljli6 ePsf] laqmL vftfsf] k|of]u xg kg]df
f] cgfsf] ljqmL vftfsf] k|of]u ePsf] kfOPg
^= k|fKt ljj0f cgf ljleGg j6f lgsfo +u cf j )$ b]lv pwff] cn ug jfls x]sf]
amp)$$ xfnDd klg cn ePsf] b]lvPg ctM cnLsf] nflu kxn ug kg] b]lvG5 amp hgzlQm Jojyf M sfvfgaf6 k|fKt ljj0f cgf sn ( hgfsf] bjGbL dWo] ( dfq kbklt eO
k|lzIf0f clws[t k|dv lzIfs lzIfs nufot ) hgf cyft =^ k|ltzt bjGbL lQm
x]sf] kfOof] bjGbL jdf]lhd hgzlQm gxFbf sfvfgfn] p2]Zo cgfsf] sfoDkfbg ug SG]f
b]lvbg
8 jflifs NfIo k|ult M cflys sfoljlw lgodfjnL )^$sf] lgod ) tyf cglr -s_
sf] 9Ffrfdf jflifs sfoqmd k|ult agfpg kg] Jojyf x]tfklg sf]iftkm f] cgfsf] 9Ffrfdf
jflifs sfoqmd k|ult tof u]sf] kfOPg kfj nd vlb ltsk8f pTkfbgdf nIo eGbf
3l6 k|utL ePsf] 5
9 rfdfls vr ljj0f M cflys sfoljwL lgodfjnL )^$sf] lgod )-_ lgod adf]lhd ah]6
tyf sfoqmd ~rfng ug] k|To]s sfofnon] cfkmgf] jflifs ah]6 tyf sfoqmd cgf rfdfls
nIo lgwf0f uL sfoqmd P+j ah]6 ~rfng ugkg] Jojyf x]sf]df k|fKt ljj0f cgf
k+lhuttkm lgsff sd k|yd rfdflsdf vr gu]sf] bf]|f] rfdflsdf =)amp)ndash t]|f]
165
rfdflsdf =^))ndash vr ePsf] b]lvG5 t]gtf] rfdflsdf vr ePsf] sd dWo]
=$^amp)) cyft ^=amp k|ltzt cfiff9 dlxgfdf dfq vr ePsf] b]lvG5
10 lhGL Jojyf dfHbft M o DaGwdf b]lvPsf Joxf]f lgDg 5gM
)= cflys sfoljwL lgodfjnL )^$ sf] lgod ) cgf lhGL lgLIf0f uL ufO dfnfdfgsf]
cjyf vn]sf] lnlvt k|ltj]bg lngkg] Jojyf ePsf]df sfofnon] lgodfgfsf] lhGL lgLIf0f
k|ltj]bg tof u]sf] 5g
)= utjifsf] esDksf] sf0faf6 pTkfbg sfo+u k|ToIf DjGw x]sf] e08f zfvf nufot ljleGg
eflts +rgfx Iflt gf]SfgL eO ojif =$$amp)) vr uL ddt u]sf] b]lvPtfklg
sRrf kbfy tofL fdfg cGo d]Lg pks0f gf]SfgLsf] jf]df xfnDd klg ljj0f tof
u]sf 5g
)= k|fKt ljj0f cgf )$ eGbf kfgf] =ampamp$ dNo afasf] sk8f nufotsf ljleGg
lsldsf] tofL fdfu|L =amp^^$ dNo jfjsf] sRrf kbfy -wfuf]_ xfnDd dfHbft g
x]sf] kfOof] pQm fdfu|Lx k|of]u xg Sg] gSg] olsg uL ldGxf jf lnnfd ugkg] b]lvG5
)=$ cfjZostfsf] cfwfdf dfq sRrf kbfy vlb ugkg]df sltko sRrf kbfy k|of]usf] cgkftdf
cfjZostf eGbf j9L vlb uL dfHbft fVg] u]sf] b]lvof] pbfx0fsf] nflu divide$) sf] wfuf] ut
jif (amp s]=lh= dfHbft eO o jif vr d]t gePsf]df kg )) s]=lh= vlb uL sn =$((
dNo jfjsf] wfuf] dfHbft fv]sf] kfOof]
11 vlb M fjhlgs vlb P]g )^ sf] bkmf -_ df of] P]g cGtut ag]sf] lgod adf]lhd vlb
ubf k|ltkwf lldt xg] uL 6qmf 6qmf kfL vlb ug gxg] tyf fjhlgs vlb lgodfjnL )^$
sf] lgod df fjhlgs lgsfon] bznfv koFf eGbf a9Lsf] dfnfdfg ]jf jf sg lgdf0f sfo
ufpFbf jf]nkqsf] dfWodaf6 ugkg] Jojyf 5 sfvfgfn] amp)))) sf] eag ddt sfo
=$(()) sf] d]lgL lw vlb u]sf] 5 lgodsf] kfngf uL vlb sfo ugkb5
12 dNo clej[l4 s M dNo clej[l4 s P]g ) sf] bkmf $ lgodfjnL ) lgod amp adf]lhd
btf ePsf] JolQmn] sg jt jf ]jf cfklt ubf cglr s-_ adf]lhdsf] 9Ffrfdf ltkjssf]]
s ljhs hfl ugkg] Jojyf 5 Ps OG6k|fOh]h af6 =$(() dNosf] Kofgn jf]8 vlb
ubfsf] ljhs gDj xftn] RrfOPsf] kfOof] ljhs RrfOPsf] sf0faf6 sg ljhs gDasf] nflu
=amp$)) d=c=s jfkt vr n]v]sf] xf] Plsg ug lsPg pQm ljhs cgf d=c=s
dfof]hg u]sf] k|df0f k]z xg kb5
ddt clen]v M sk8f jGg] sfodf k|of]u xg] ^ j6f kfjnd d]t ljleGg d]Lg pks0f x]sf]
o sfvfgfn] ddt DjGwL clen]v d=n]=k=kmf=g+= j]u of] jif =$(mdash ddt +ef vr
n]v]sf] 5
3]n tyf fgf pBf]u sfofno sf7df08f
1 sfo+qmd tyf k|ult M pBdlzntf lasf d]lzgL cfhf vlb tyf xtfGt0f sfo+sf] nflu
nfv ah]6 lxt sfo+s|d ljs=t ePsf]df sfo+s|d ~rfng ePsf] kfO+Pg oL cfaZos
sfof+Gjogof]Uo gePsf] laifodf ah]6 lalgof]hg uL sd lglZqmo fVg] klkf6Lsf] cGTo uL
dfudf cfwflt x] glthfdvL sfo+df ah]6 lalgof]hg uLg kb+5
2 lhGL Jojyfkg M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ adf]lhd lhGL dfnfdfg
s] stf] cjyfdf 5g sfofno k|dvn] jifdf sDtLdf Ps k6s cfkm+n] lgLIf0f uL jf Totf]
dfn fdfg lhDdf lng] sdrfL jfx]s cGo sdrfL jf k|fljlws4ff lgLIf0f ug nufO Tosf]
k|ltj]bg lnlvt kdf n]lv jf lnO )-_ cgf lhGL lgLIf0f k|ltj]bg k|fKt ePkl5 ddt
Def ug kg] eP dlxgf lnnfd ljqmL ugkg] ePdf ^ dlxgfleq lnnfd ugkg] pNn]v 5
sfofnon] f] adf]lhd u]sf] b]lvPg
3 k|lzIffyL 5gf6 tyf kf7os|d M sfofnon] 3]n tyf fgf pBf]u sfoqmd ~rfng lgb]lzsf )amp)
sf] cgrL ^ adf]lhd tflnd cfa]bg kmfd adf]lhd bvft dfu uL f]xL cfwfdf yflkt
dfkb08 a]u sfofnonfO pkoQm nfu]sf] JolQm jf dxnfO 5gf6 uL tflnd k|bfg ug] u]sf]
b]lvG5 bvft k]z ug] JolQmxdWo]af6 kfLjfls k[i7eld Jojflos JolQmTj Jojflos Lk
pkof]lutft k|lta4tft pBdlzntf nIo lxtsf laifodf a1flgs 9+un] laZn]if0f uL
ldfGts[t dbfosf] JolQmnfO k|fyldstf k|bfg uL k|lzIffyL 5gf6 ug kb5 sfofnoaf6 +rflnt
laleGg lsldsf tflnd sfoqmdx ut laut jifx b]lvg kDkfut kdf ~rfng ePsf] b]lvG5
cfwlgs k|lalw lksf] k|of]u uL a1flgs kf7os|dsf] cfwfdf tflnd sfoqmdxnfO cfwlgs
166
ahf cgk jf]huf dns agfpg] tkm Wofg lbPsf] b]lvPg yflgo lgsfosf] dfu o cl3
~rfng gePsf] tflnd Pj+ +yfnfO k|fyldstf lbO tflnd sfoqmd ~rfng ug] ulPsf]
sfofnon] hgfPsf] 5
4 gD a]usf] sfoqmd vr M o sfofnoaf6 ~rfng xg] ljleGg lsldsf tflndxsf] nflu
cfjZos kg] sRrf kbfyx sfofnon] nfut cgdfg d]t tof guL vlb uL k|of]udf NofPsf]
b]lvG5 sg sfoqmdsf] nflu s] slt kldf0fdf stf] lsldsf sRrf fdfu|L cfjZos kg] xf]
f]sf] ki6 gD Pj+ dfkb08 lgwf0f guL s]jn dfukmffd jLs[t ufPsf] cfwfdf f]em ahfaf6
fdfg vLb u]sf] b]lvbf vlb pkoSttf Pj+ oyfytfsf] dfkg ug] r]shfFr ug] nufotsf] sgklg
cfGtLs lgoGq0f Jojyf canDag ePsf] b]lvPg k|fKt ah]6nfO dfq cfwfdfgL tflnd fdfu|L
vlb xg] a fdfu|L vkt ePsf] egL vr hgfpg] u]sf] b]lvbf vrsf] oyfytf DaGwdf ljZjt
xg Sg] cfwf b]lvPg tflndsf] nflu egL s]Gb|af6 of] jif ljleGg kmdxaf6 =8 nfv 93
xhf 863 sf] ljleGg sRrf fdfu|Lx vlb ePsf] b]lvof] f] DaGwdf sfofno nufot DalGwt
lgsfosf] Wofgfsif0f xg hL b]lvG5
5 wf6Ltkm M cflys sfoljlw lgodfjnL )^$ sf] lgod ^^-_ jdf]lhd wf6L sd lkmtf kfpg]
JolQmn] wf6L sd lkmQf lng kfpg] Dofb k|rlnt sfggn] tf]s]sf] ePdf f]xL cjlw leq Dofb
gtf]sLPsf]df hg sfdsf] nflu wf6L flvPsf] xf] f] sfd DaGwL sfjfxL dfKt ePsf] ldltn]
jifleq wf6L sd lkmtf kfpg DalGwt sfofnodf gubL Lb fy lgj]bg lbgkg] Jojyf
5 pQm lgodsf] pklgod df Dofbleq wf6L lkmtf lng gcfPdf lgod ^amp sf] fhZjdf
cfDbfgL afWg] sfoljlw ckgfO sfofno k|dvn] fhZjdf cfDbfgL afWgkg] Jojyf 5 sfofnoaf6
k|fKt )ampamp sf] JolQmut wf6L afFsLsf] ljj0f cgf ldlt )^( kmfNu0f Ddsf] gfd
gvn]sf] wf6L =amp$) b]vfPsf] 5 pQm gfd gfdgfd]L gvn]sf] wf6L sd DaGwdf
cflys sfoljlw lgodfjnL )^$ sf] k|ls|of kf ul bofxf ug kb5
6 vr lzifs kms M cflys sfoljlw lgodfjnL )^$ lgod -_ cgf sd jLs[t ah]6
leq DalGwt vr lzifsdf kb5 eg] dfq vr n]Vg kfpg] Jojyf x]sf] 5 o jif
sfofnon] lk lasf tyf hgr]tgf lzifsdf ljlgof]lht ah]6af6 sfofno fdfg lzifsdf
)) vr n]v]sf] 5 oL Ps vr lzifsdf ljlgof]lht ah]6 csf] vr lzifsdf vr ug]
sfo lgoldt b]lvPg
7 Demftf sfofGjog M lsltkdf $) hgf k|lzIffyLnfO ) lbg] a]taf xtsnfsf fdu|L lgdf0f
tflnd ~rfngsf] nflu Ps xtsnf pBf]unfO =^^)) tflnd fdu|L vlb afkt eQmfgL
lbPsf]df Demftf adf]lhd pTkflbt fduL| k|fKt uL e08f bflvnf ePsf] b]lvPg Demftf
adf]lhd fdfg k|fKt uL ahf dNosf] cfwfdf lalqm lat0f u] fhZj cfDbfgL ug kb5
8 cgudg tyf dNof+sg M sfofnon] cgudg tyf dNof+sgdf lalgof]hg ePsf] nfv xhf
dWo] ())) dfq vr u]sf] 5 tflndsf] 6f088 dfgb08 sfofGjog cjyf wfsf
If]qx klxrfg uL lbOPsf emfaxsf] sfofGjog cjyf lxt cgudg k|lta]bg tof uL
cgudg tyf dNof+sg sfonfO glthfdlv agfpg] tkm Wofg lbPsf] b]lvPg
9 pBf]u btf tyf gljs0f M k|fOe]6 kmd lhi6 ]zg lgodfjnL )amp) sf] lgod $ df btf ePsf
pBf]ux tf]lsPsf] cjwL kZrft gljs0f ug kg] Jojyf 5 sfofnoaf6 k|fKt laa0f cgf
)ampamp Dddf $amp^amp pBf]ux btf ePsf] b]lvG5 sfofnon] pBf]uxsf] gljs0f DalGw
clen]v fv]sf] 5g clen]v a]u gljs0f bt afkt cflys laa0fdf cfDbfgL b]vfPsf] ^
nfv xhf ^$ n] lx oyfy lrq0f u]sf] cjyf 5g k|fKt laa0f cgf k|fOe]6 kmd
tkm dfq cf=a= )^amp^ df btf eO )ampamp df glas0f ug kg] pBf]ux ^$amp x]sf]n] lt
pBf]uxsf] btf vf]hL ePsf] k|df0f jf clen]v cBfjlws ePsf] 5g Totf pBf]uxsf] Gogtd
rQmf kFhL nfv dfq xg] cfwfdf klg Gogtd gljs0f bt k|lt pBf]u ^)) sf] bn] =
sf]8 ( nfv xhf xg] b]lvbf gljs0fsf] clen]v cBfjlws uL fhZj k|fKt ug]tkm
cfjZos Wofg kyenofpg kg] b]lvG5
3]n k|lzIf0f s]Gb| lqk]Zj
1 tnlj k|ltj]bg M lghfdtL ]jf P]g )$(sf] bkmf ampv[ jdf]lhd lghfdtL lstfj vfgfaf6 jflif+s
kdf tnjL k|ltj]bg kfLt ufO+ f]xL jdf]lhd tnj vr+ n]Vg kg]+ Jojyf 5 oL kfLt xg]
k|ltj]bgdf k|To]s sd+rfLsf] ut jif+Ddsf] u]|8 rfn cf-j- df j=4L xg] u]|8 sd u]|8 j=l4
167
xg] dlxgf ki6 xg] uL k|ltj]bg kfLt ufpg kg]+df f] jdf]lhd geO+ Psdi6 hDdf u]|8 tnj
pNn]v uL kfLt u]sf] b]lvof] haf6 u]|8sdsf] oyfy+tf d]t Plsg ug+ lsPg o s]Gb|sf
hgf sd+rfLsf] baGbL jLs[t eP dWo] $ kb cyfoL x]sf]df TodWo] $ kb sfaf6
kbklt ePsf] 5 cyfoL amp hgf sdrfLsf] sn dfls tna u]|8 uL amp)$)dividendash n] Ps
cf=j=df amp(()dividendash vr n]v]sf] 5 nfdf] dob]lv cyfoL sdrfL sfot x]sfdf lghxsf]
tnj tyf u|]8 sd olsg ug] Jojyf u]sf] 5g
2 ljBt dxn M s]Gb|n] ljBt dxn eQmfgL ubf )amp gtfj0f b]lv kmfugDdsf] ljBt dxn l9nf
aemfP afkt nfu]sf] hLafgf =$()dividendash d]t vr n]v]sf] 5 dod lan eQmfgL ePdf kfOg]
56 k|ltztn] vr art xg]df l9nf] bflvnf x+bf cgfjZos Jooef kg uPsf] b]lvof] hLjfgf
ltgkg] cjyfsf] cGTo ulg kb5
3 kms lzifsdf vr M cflys sfolalw lgodfjnL )^$ sf] lgod ^-_ df ah]6sf] Ldfleq xL
lgwflt sfodf vr ug kg] Jojyf 5 sfofnon] )ampdividedivide df Ps OG6k|fOh]hnfO sfofno
fdfg vLb uL =)()) lzk lasf tflnd lzifsaf6 vr n]v]sf]n] clgoldt b]lvof]
4 dGqfnosf] vr M pBf]u dGqfnodf sfot Ps sDKo6 ck]6 )amp( b]lv )amp Dd
kf]vfdf +rflnt ljleGg tflndsf] cgudg ug uPsf] egL =(amp))dividendash bn] =($))dividendash eQmfgL
lbPsf] 5 566 ah]6 tyf sfoqmd ePsf] tfns dGqfnosf] sdrfLsf] nflu s]Gb|n] vr n]v]sf]
lgoldt b]lvPg
5 clu|d eQmfgL M s]Gb|n] =(amp^ g]kfn ljBt k|flws0fnfO eQmfgL u]sf] dWo] ^)^ sf]
lbdf PSL8 =^amp(=) pNn]v 5 s]Gb|n] gubdf cfwfLt n]vf k|0ffnL ckgfPsf] xbf k]lZs
jk eQmfgL ePsf] f] sd kl5 eQmfgL xg] ljndf dfof]hg ePsf] k|df0f k]z ug kb5
6 pTkflbt fdfg M k|lzIf0f s]Gb|df _rflnt Lk ljsf tflnd tyf ]fldS k|j4+g nufotsf
ljleGg tflnd ~rfngsf] nflu tflnd fdfu|L vLb e bflvnf ePsf] 5 pQm tflnd fdflu|x
zfvf k|dv tyf tflnd k|lzIfsxnfO+ Psdi6 aemfO+ tflndx ~rfng u]sf] 5 tL tflndxaf6
pTkflbt fdfgx xfnDd klg 6f] bflvnf ePsf] 5g tL fdfgx bflvnf uL ljqmL ljt0faf6
fhZj k|fKt ug+ kb+5 tflnd sfo+qmd ~rfng lgb]+lzsf )^ sf] klR5]bY^ sf] bkmf g_- $-
$ df tflndaf6 pTkflbt fdfgsf] 56= lhGL vftf fvL cfDbfgL ljqmL kldf0f fhZj bflvnf
sd d]tsf] bt clen]v fVg kg]+df k|lzIf0f s]Gb|n] pQm vftf fv]sf] kfOPg s]Gb|n] ljs=t
xg af_ls -amp nfv ^amp xhf dNosf] fdfgxsf] cgdflgt nfut d]t tof uls]sf]n] laut
aif+ b]lvs pTkflbt fdfgxsf] clen]v flv ahf dNosf cfwfdf lalqm lat0f uL fhZj
bflvnf ug+ kb+5
7 nfut u0fgf M k|lzIfsxsf] Jottf tyf hgzlQmsf] cefasf] sf0f hgfO+ k|lzIfyL+x4ff pTkfbg
ePsf km]g l8hfO+g DaGwL laleGg $) yfg dfgxsf] nfut d]t u0fgf ePsf] gb]lvPsf]n]
pTkflbt fdu|Lxsf] oyfy+ nfut u0fgf uL ahf dNosf] cfwfdf lalqm lat0f dfkm+t fhZj
k|fKt ug+ kb+5
8 clen]v Joayfkg M tflnd sfo+qmd ~rfng lgb]+lzsf )^ sf] klR5]bY^ sf] bkmf g_- df
k|lzIffyL+xsf] clen]v sDo6fO+h ul cWofjlws flvg] pNn]v ePsf]df f] cgf eP u]sf]
kfOPg
9 gD a]usf] sfoqmd vr M k|lzIf0f s]Gb|af6 ~rfng xg] ljleGg lsldsf tflndxsf] nflu
cfjZos kg] sRrf kbfyx d]t o s]Gb| dfkmt vlb uL k|of]udf NofPsf] b]lvG5 sg sfoqmd
cgf cfjZos kldf0f sRrf fdfu|L lsldsf] cfjZostf f]sf] ki6 gD Pj+ dfkb08
lgwf0f guL s]jn dfukmffd jLs[t ufPsf] cfwfdf f]em ahfaf6 fdfg vLb u]sf] b]lvbf
vLb ePsf] fdfgsf] pkoSttf Pj+ oyfytfsf] dfkg ug] r]s hfFr ug] nufotsf] sg klg
cflGtls lgoGq0f Jojyf ePsf] b]lvPg k|fKt ah]6nfO dfq cfwfdfgL tflnd fdfu|L vlb xg]
a fdfu|L vr hgfpg] u]sf] b]lvbf vrsf] oyfytf DaGwdf ljjt xg Sg] cfwf b]lvPg
oL tflndsf] nflu egL s]Gb|af6 of] jif ljleGg kmdxaf6 =1845049- sf] ljleGg sRrf
fdfu|Lx vlb ePsf] b]lvof] f] DjGwdf sfofno nufot DjlGwt lgsfosf] Wofgfsif0f xg
hL b]lvG5 fy fjhlgs vLb P]g )^ sf] bkmf sf] pkbkmf df fjhlgs lgsfon]
168
vLb ljlw 5gf6 ubf k|ltkwf ldLt gxg] uL jflifs kdf vLb of]hgf jgfO f]xL jdf]lhd
vLb sfo ufpgkg] b]lvG5
10 cgudg tyf dNof+sg M k|lzIf0f s]Gb|n] cgudg tyf dNof+sgdf =$ nfv (amp xhf vr u]sf] 5
tflndsf] dfgb08 sfofGjog cjyf wfsf If]qx klxrfg uL lbOPsf emfaxsf] sfofGjog
cjyf lxt cgudg k|lta]bg tof guL e|d0fsf] laa0fdfq ePsf] k|lta]bgsf] cfwfdf vr
n]v]sf]n] cgudg tyf dNof+sg vr glthfdvL b]lvPg
11 k|lzIffyL 5gf6 tyf kf7os|d M k|lzIf0f s]Gb|n] k|lzIffly 5gf6sf] nflu rfdfls kdf rgf
k|sflzt uL lbgsf] Dofb lbO bvft dfu ug] u]sf] 5 bvft k]z ug] JolQmx dWo]af6
kfLjfLs k[i7eld Jojflos JolQmTj Jojflos lk pkof]lutf t k|lta4tf t pBdlzntf
nIo0f lxt laifodf k|To]s laifosf] nflu ) c+ssf] bn] sn )) k0ffIacutesf] cGtaftf
cfaZos k]sf] s]lx laifo ht Jol6log df]afOn ddt cflbdf lnlvt kLIff d]t lnO ldfGts[t
dbfosf] JolQmnfO k|fyldstf k|bfg uL k|lzIffyL 5gf6 ug] u]sf] 5 s]Gb|af6 +rflnt laleGg
lsldsf tflnd sfoqmdx yfkgfsfn b]lvg kDkfut kdf ~rfng ePsf] laz]if1tfsf]
cfwfdf cfkmg kf7os|d d]t tof guL 3]n tyf fgf pBf]u laefusf] kf7os|dsf cfwfdf
k|lzIf0f k|bfg ug] u]sf] 5 cfwlgs k|lalw lksf] k|of]u uL a1flgs kf7os|dsf] cfwfdf
tflnd sfoqmdxnfO cfwlgs ahf cgk jf]hufdns agfpg kb5
12 sf ]jfsf] eQmfgL M fahgLs vLb P]g )^ sf] bkmf -_ tyf fjhlgs vlb lgodfjnL
)^$ sf] lgod ( ljklt ut laut jif b]lvg sfot laleGg= amp hgf sdrfLxu+ = nfv
leqsf] nfut cgdfg tof uL f]em aftfaf6 Demftf uL ]jf sfdf fvL =amp nfv xhf
eQmfgL u]sf] 5
3]n tyf fgf pBf]u ljsf ldlt k|wfg sfof+no lqk]Zj
1 bf]xf]f] +rgf M cfBf]lus gLltdf n3 pBd 3]n tyf fgf pBf]u k|j4g Pj+ k|zfgdf sfot
lgsfoxaLrsf] bf]xf]f]kg cki6tf x6fpg s]Gb|Lotdf fli6laquoo n3 pBd 3]n tyf fgf pBf]u
k|j4g af]8 u7g ulg] Jojyf ePsf]df xfnDd klg dfg p2]Zo fvL 3]n tyf fgf pBf]u
ljefu 3]n tyf fgf pBf]u ljsf ldlt k|wfg sfofno banfO lgGttf lbOPsf] 5 k|zfg
wf cfof]usf] k|ltj]bg )$ n] d]t 3]n tyf fgf pBf]u ljsf ldlt tyf 3]n tyf
u|fdL0f pBf]u ljefunfO PsLs[t ug pkoQm xg] emfa lbPklg xfnDd o lsldsf] bf]xf]f]
+yfut +rgfsf] cGTo ePsf] 5g
2 g]t=Tjdf kljt+g M 3]n tyf fgf pBf]u ljsf ldlt [u7g cfb]z )) sf] bkmf amp[ df
sfo+sfL lgb]+zssf] kbfjlw $ jif+sf] xg] pNn]v 5 ljut s]xLjif+sf] sfo+sfL lgb]+zssf] sfo+cjlw
cWoog ubf+ ^ jif+sf] cjlwdf ^ sfo+sfL lgb]+zs lgolQm ePsf] kfOof] kl5Nnf] do rf jif+sf]
nflu lgolQm ePsf sfo+sfL lgb]+zsnfO+ jif+ dlxgfdf jf uL hgf sd+rfLxnfO+ lgldQ
sfo+sfL k|dv agfPsf] b]lvof] sfo+sfL lgb]+zs lgolQm ubf+ ckgfpgkg]+ sfo+ljlw dfkb08
tof uL k0f+sfo+sfnsf] lhDd]jfL lDkgkb+5
3 d]8k sfo+s|d M uLaL lgjf0fsf nflu n3 pBd ljsf sfo+s|d [d]8kf ~rfng lgb]+lzsf
)amp) sf] bkmf $^ df cfkgf] dftxtdf +rflnt sfoqmdxsf] cgudg uL f]sf] rfdfls
k|ltj]bg dGqfnodf k]z ugsf fy lhNnfaf6 k|fKt xg] k|ltj]bgnfO Plss[t uL rfdfls kdf
fjhlgs ugkg] pNn]v 5 o sfoqmd cGtut k|wfg sfofnodf dfq =$ nfv ampamp xhf vr
ePsf]df ldltn] lhNnf lyt sfofnoxsf] d]t k|ltj]bg lnO lgb]lzsf adf]lhd k|lta]bg tof
ug] tyf fjhlgs ug] sfo u]sf] 5g oaf6 tf]lsP adf]lhd sfoqmd ~rfng eP gePsf]
kLIf0f ug lsPg
4 _yf 5gf6 M ulaL lgjf0fsf nflu n3 pBd ljsf sfo+s|d [d]8kf ~rfng lgb]+lzsf )amp)
sf] bkmf df pBdL gt [hgfsf] nflu ]jf k|bfos +yf klrfng ulg] pNn]v 5 k|wfg sfofnon]
k|flalws k|tfasf] dNof+sg u] j6f +yfx k|flDes 5gf6 uL lhNnfut rL k|sflzt ug]
sfoqmd nfu ePsf lhNnfxn] tL +yfxdWo]af6 cflys tyf k|flalws k|tfa lxt k]z ug kg
cfJxfg ug] Jojyf ePsf]df k|flDes 5gf6sf] nflu k|wfg sfofnon] =$ nfv vr u]sf] 5
oL s]Gb| lhNnfn] k|tfa 5gf6 ubf yflgo cfaZostf tyf ]jf k|bfosxsf] pknJwtf ljr
169
fdf~hotf sfod ug sl7g xg] b]lvbf yflgo tdf sfoqmd ~rfng ug] +yfxsf] 5gf6
yflgo td ulg kb5
5 sfo+qmd tyf k|ult M laleGg lhNnfdf cfwf]lus DefJotf cWoog k|lta]bg tofL sfo+sf] nflu
-^ nfv xhf ah]6 lxt sfo+s|d ljs=t ePsf]df sfo+s|d ~rfng ePsf] kfO+Pg dfudf
cfwflt x] glthfdvL sfo+df dfq ah]6 lalgof]hg ug+kb+5
6 k|lzIffyL 5gf6 tyf kf7os|d M ldltn] k|lzIffyL 5gf6sf] klxnf] rfdflsdf rgf k|sflzt tflnd
lng rfxg]xnfO cGtlqmofdf efu lng] tyf +yf 5gf6 k|lzIfs f]6sf] nflu rgf cfJxfg
ug] u]sf] b]lvof] rgf adf]lhd cGtlqmofdf xeflu xg] dWo] 3]n tyf fgf pBf]u lasf ldlt
sfoqmd ~rfng lgb]lzsf ) sf] cgrL adf]lhdsf] 9f+rfdf bvft dfu uL bvft k]z
ug] JolQmx dWo]af6 kfLjfLs k[i7eldsf] zlIfs of]Uotf sfd k|ltsf] k|lta4tf Jojflos Lk
pkof]lutf pBdlzntf nIo JolQmTj LdfGts[t dbfosf] cfwfdf k|lzIffyL 5gf6 ug] u]sf]
5 ldltaf6 +rflnt laleGg dlxnf pBdlzntf DaGwL tflnd sfoqmdx cfwlgs ahfsf] dfu
cgk jf]hufdns Pj+ lzkdns agfpg k7oqmd tyf kLIf0f lalwnfO dogsn kldfhg ulb
hfgkb5
7 lhGL lgLIf0f M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod ) [ df lhGL lgLIf0f uL f]sf]
k|ltj]bg tof uL sfof+Gjog ug+] Jojyf ePsf]df sfof+non] f] adf]lhd lhGL lgLIf0f ufPsf]
kfOPg lgod adf]lhd lgLIf0f Pj_ k|lta]bg uL f] sf] sfof+Gjog dfkm+t lhGL JojyfkgnfO+
k|efasfL agfpg kb+5
8 bflvnf k|lta]bg M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod amp[$ df lhGL dfnfdfg
xtfGt0f ubf+ xtfGt0f kmfd eL xtfGt0f ug+kg]+ alemlng] sfof+non] xtfGt0f eO+ cfPsf
dfnfdfgx lhGL vftfdf cfDbfgL afwL f] sf] hfgsfL flas sfo+fnonfO+ lbgkg]+ f] adf]lhd
flas sfo+fnon] nut s66f ug+kg]+ pNn]v 5 k|wfg sfo+non] n3 pBd lasf sfo+s|d dfkm+t
k|fKt ^ yfg df]6 fO+snsf] k|lt yfg - nfv xhfsf bn] cfDbfgL af_lw laleGg ^ lhNnfdf
xtfGt0f ePsf]df Ps lhNnfaf6 dfq lhGL vftfdf cfDbfgL hgfPsf] k|df0f k]z ePsf] 5
lhNnfaf6 bflvnf k|lta]bg k|fKt guL nut s66f u]sf] -( nfv ) xhfsf] df]6 fO+sn
lhlG vftfdf cfDbfgL hgfPsf] k|df0f k]z ug+ kb+5
9 a9L vLb M ldltsf] _lIfKt klro kltsf )) k|ltsf] -$(()) n3 pBd lasf sfo+s|d
)) k|ltsf] -^)))))) df 5kfO+ uL lhGL vftfdf dfHbft x]sf] b]lvof] cfaZostfsf]
laZn]if0f guL cgTkfbs 9_un] al9dfqfdf vlb uL $((-)) yk Jooef kf]sf] b]lvof]
91 btf+ gePsf]af6 vLb M fjhlgs vlb lgodfjnL )^$ sf] lgod (-_ dffjhlgs lgsfon]
sg vlb ubf cfGtls fhZj sfofnoaf6 yfoLn]vf gDa dNo clej[lcent s btfk|df0fkq k|fKt
u]sf kmdaf6 dfq vlb ugkg] Jojyf 5 k|wfg sfofnon] dNo clej[lcent s btf gePsf Ps
JolQmFu Demftf uL eQmfgL ePsf] =( nfv ^^ xhf ef8f vr clgoldt b]lvof] ef8f s
=(^^)))) s66L gePsf]n] cn uL DalGwt fhZj vftfdf bflvnf ug kb5
10 sfo+qmdut vftf M k|wfgsfof+noaf6 _rflnt ljleGg sfo+qmxsf] sfo+qmdut vftf fVg] gu]af6
s] sg sfo+qmddf slt vr+ eof] Plsg ug]+ cfwf ePg elg ut laut jif+sf] k|ltj]bgxdf d]t
cf_NofO+Psf]df o jif+klg sfo+qmdut vftf fv]sf] 5g
11 gD+ DaGwdf M k|wfg sfof+non] ~rfng ug]+ uf]i7L tyf ]ldgfdf cWoIftf sfo+kq k|tt tyf
l6Kk0fL u]sf] lrof vr+ DaGwdf ki6 gD+ lgdf+0f uL vr+ ug+ kb+5 sfo+s|d ~rfng
lgb]+lzsf ) las|d _Dat )^^ b]lv cBfjlws gePsf]n] cy+ dGqfnosf] sfo+s|d ~rfng
lgb]+lzsf _u df~hotf sfod uL cBfjlws ug+ kb+5
12 a=Qlrq M 3]n tyf fgf pBf]u DaGwL a=Qlrq lgdf+0f tyf k|zf0f sfo+df amp nfv ) xhf
vr+ ePsf]df Demftf adf]lhd pTkflbt fdu|L l8lh6nkdf k|fKt uL bL3+sfnLg kdf k|of]u ug+
ldNg] uL e08f bflvnf u]sf] b]lvPg
13 lan ekfO+ M cflys sfolalw lgodfjnL )^$ sf] lgod ^-_ dfvr ubf vrsf] lan ekfOlxt
n]vf fVgkg] Joayf 5 sfofnon] a7s eQf =( xhf ekfO a]u vr n]v]sf] b]lvPsf]n]] vr
cn ug kb5
170
14 k|df0fkq 5kfO+ M laleGg lkdns tflnddf xeflu ) hgf k|lzIfyL+xsf] nflu ()) yfg
k|df0fkq 5kfO+ uL ^)) vr+ n]v]sf] kfO+of] xeflu eGbf a9L k|df0fkq 5kfO+ u]sf]
$ yfgsf] k|ltyfg -$-($ sf bn] ^$ a9L a9L Jooef kf]sf] 5
15 k|lalw xtfGt0f M lnfO+ k|lzIffyL+xnfO+ lat0f ug+ ) yfg lnfO+ d]lg - nfv ) xhf
tyf laifbL folgs dn k|of]u lalwsf k|lzIffyL+xnfO+ lat0f ug+ Knfl6ssf] k|] 6_ls ) yfg -
xhf d]t - nfv xhfsf] fdu|L vlb uL dfHbft fv]sf]n] oyflz3| nlIft au+nfO+
xtfGt0f ug+kb+5
16 f]em vLb M fahgLs vLb P]g )^ sf] bkmf =-_ ljklt ldltn] )($amp sf]
d]lzgL cfhf vLb ubf 6qmf 6qmf Kofs]h agfO lagf k|ltkwf nfut cgdfg d]t tof guL
f]em vLb u]sf]n] lgod Ddt b]lvPg
17 C0f lkmtf M Ps cflys jif leq lkmtf ug kg] laleGg $ sdrfLsf] ^ dlxg] cNksfnLg C0f =
nfv xhf cflys jifsf] cGt Dd klg lkmtf u]sf] gb]lvPsf]n] fjfF Jofh lxt lkmtf k|fKt
ug kb5
18 sf ]jfsf] eQmfgL M fahgLs vLb P]gsf] bkmf =-_ tyf fjhlgs vlb lgodfjnL )^$ sf]
lgod ( ljklt ut laut jif b]lvg sfot laleGg=^ hgf sdrfLx+u = nfvleqsf] nfut
cgdfg tof uL f]em aftfaf6 vLb uL nfv xhf eQmfgL u]sf] 5
19 cgudg tyf dNof+sg M ldltn] cgudg tyf lgLIf0f k|lta]bg elg aflifs kdf kltsfg k|sfzg
ug] u]sf] 5 k|lta]bg tyf kltsfxdf dftfxt sfononfO cfaZos eflts kjfwf pknJw
ufpg kg] wf6L sd dodf k|wfg sfofno k7fpg kg] htf Joxf]fx ut laut b]lvg
cfNofOPsf] b]lvG5 t tL emfjxsf] sfoof]hgf lxt sfoGjog ug] tyf kmnf] ck ug] +oGq
gePsf]n] cgudg dNof+sgdf ePsf] vr amp^$^)) glthfdvL b]lvPg
20 cfGtls n]vfkLIf0f M cfGtls n]vfkLIf0f lgb]+lzsf ) sf] bkmf - cfly+s sfo+ljlw
lgodfjnL )^$ sf] lgod (^ cgf cfGtLs n]vfkLIf0f ug+kg]+ Joayf 5 ldltsf] k|dv
sfoqmdsf] kdf x]sf C0f nufgL sf]if 3 hUuf fk6L sf]if 3lDt sf]ifsf] cfGtls n]vfkLIf0f
ufPsf] 5g sfo ~rfng sf]if lxt lgodfjnL tyf lgb]lzsfsf] k0f kdf kfngf uL k|efasfL
9+un] cfGtls n]vfkLIf0f ugkb5
21 ah]6 lagfsf] bfloTj M ldlt cGtut x]sf $ j6f zfvf sfof+noxdf sfo+t sd+rfLxsf]
jf sfh tyf gof_ kbyfkgsf avt sd+rfL tyf kljfsf] e|d0f vr+ sd -^ nfv ^ xhf
( ah]6 cefa ePsf] sf0f b]vfO+ )ampamp$ sf] nflu bfloTj gt=hgf u]sf] b]lvof] )ampamp$
sf] ljs=t ah]6df e|d0f vr+df - nfv amp xhf dfq lalgof]hg ePsf] 5 lalgof]lht ah]6 k
vr+ vr+ ubf+ d]t cl3Nnf] aif+sf] bfloTj eQmfgL ug+ gku xg] cfGtls n]vfkLIf0f k|lta]bgdf
d]t pNn]v ePsf] 5 oaf6 rfn cf-a- sf] sfo+s|d ~rfng ug+ ah]6 Gotfsf] cjyf cfO+
sfo+ _kfbg hl6n aGg hfg] cayf 5 ah]6 lagf bfloTj gt=hgf ug]+ sfo+ k0f+ kdf lgoGq0f ug+
kb+5
6ofSL 6]Dkf] OsfO afnfh
1 6ofSL 6]Dkf]sf] ld6 cgudg tyf gljs0f M sf7df08f + pkTosfdf of] jif+ gof_ btf+ ePsf] amp
d]t ld6 h8fg uL ~rfng ePsf] 6ofSL $ j6f x]sf] kfOof] OsfOdf x]sf] clen]v
cgf gof_ btf+ amp afx]s ut lautdf btf+ eO+ of] aif+ gljs0f ug+kg]+ ^) 6ofSL dWo]
amp$ j6f 6ofSLn] dfq gljs0f u]sf] 5 oL ld6 h8fg ePsf] 6ofSLx dWo] $-^)
k|ltztn] dfq gljs0f uL )$amp j6f 6ofSLn] ld6 gljs0f gug+sf fy f] afkt nfUg]
hLjfgf d]t cn u]sf] 5g ctM glas0f gePsf 6ofSLxnfO+ k|rlnt sfgg adf]lhd
sfaflx uL Gogtd gljs0f bt k|lt 6oflS )) sf bn] )$amp 6oflSsf] nfv $
xhf )) df hljfgf lxt u0fgf uL cn ug+] tkm+ O+sfO+ sfof+no _a]bglzn xg kb+5
2 s eQmfgLsf] hfgsfL M laleGg ^ cfktsnfO dNo clej[lcent s = xhf eQmfgL u]sf]df dNo
clej[lcent s lgodfjnL ) sf] lgod ^ -s_ adf]lhd DjlGwt cfGtls fhj sfofnodf
hfgsfL k7fpgkg]df hfgsfL ufPsf] gb]lvPsf]n] s dfof]hg ePsf] k|df0f k]z ug kb5
3 6ofSL cgudgM 6f088 gfk tfn P]g ) sf] bkmf adf]lhd cgdlt k|fKt u]sf] ld6jfnf
6fofSLsf] DaGwdf OsfOsf] lglIfs sdrfLsf] g]t[Tjdf 6laquoflkms k|xL gu k|xL pkef]Qmf d~rsf]
171
k|ltlglw k|qsf d]tsf] pklyltdf fjhlgs ljbfsf] lbg jfx]s k|To]s lbg ld6 6fofSL
cgudg ug] u]sf]df o jifDd gljs0f cgdlt kq k|fKt u]sf] $^ 6fofSL dWo] k|fKt ljj0f
cgf sn kmf6 ug] amp ln gePsf]dividel5g]sf] divide66]sf] amp 8]8L xfg]sf] amp ld6 ljufL a9L ef8f
lnPsf] amp^ uL hDdf 6fofSL nfO hljfgf uL )))ndash fhj +sng ePsf] 5 bz
ltxf htf nfdf] cjlw fjhlgs ljbf xg] dodf cgudg gxFbf pkef]Qmfsf] lxt +If0f ePsf]
b]lvPg clen]vsf] cefadf k|To]s k6s Ps k|s[ltsf] uNtL bf]xf]]yenofpg] 6fofSLsf] +Vof olsg ug
glsPaf6 ld6df xg] clgoldttf lgoGq0f ug sl7g xg] b]lvG5
4 lhGL Jojyfkg M sfofnoaf6 cflys sfoljlw lgodfnL )^$ sf] lgod ) -_ jdf]lhd lhGL
lglIf0f k|ltj]bg k|fKt ePkl5 sfofno k|dvn] Tosf] k|lt tfns sfofnodf k7fpg kg] tfns
sfofnon] Totf] k|ltj]bgsf] ljifodf Ps dlxgfleq sg lgb]zg k7fPsf] eP f] d]tnfO ljrf
uL tf]lsPsf] doleq ddt tyf lnnfd ljs|L ulSgkg] lgoddf Jojyf 5 sfofnon]
lgodfgf k|lta]bgsf] sfofGjog u]sf] 5g
5 wf6L M cflys sfoljlw lgodfjnL )^$ sf] lgod ^ adf]lhd wf6L sff]jfsf] n]vf fVbf
uf]jff wf6L vftf JolQmut wf6L vftf 5sectf 5sect fVgkg] Jojyf ePsf]df sfofnon] JolQmut
tyf wf6L vftf 5sectf 5sect fv]sf] b]lvPg
u0ft tyf gfktfn If]qLo sfofno afnfh
1 k|fljlws kLIf0f ahf cgudg M g]kfn u0ft gfktfn P]g ) sf] bkmf ) -_ ^amp
) -_ sf] ljklt xg] uL sg klg kn kmdn] gfktfndf 36j9 u]df k|lt bkmf )))ndash
b]lv )))ndash Dd hljfgf u]sf] 5 o If]lqo sfofnodf hgf yfoL sdrfLsf] bjlGb
x]sf] 5 sfoIf]qsf] latf hgzlStsf] sld esDk htf blj ljklQn] ubf of] jif ahfdf
gfktfndf Psktf sfod ug] DalGw sfosf] kofKt cgudg xg gs]sf] Joxf]f 5nkmnsf] qmddf
sfofnon] hfgsfL ufPsf] 5 P]g lgoddf dofgsn wf laBdfg hgzlQmsf] clwstd
kLrfng uL cgudg k|s[ofdf ltj|tf Nofpg kb5
2 Uof pBf]u DaGwdf M of] jif If]lqo sfofno afnfhaf6 $ j6f Uofsf] gfktfndf Psktf sfod
ug cgudg u]sf] 5 lln08df 3l6 Uof+ e]sf] Uof+ pBf]un] gljs0f gu]sf] lkmlnordf d]lgx
~rfng u]sf] htf sfo ePsf] kfOPsf]df sfofnoaf6 g]kfn u0ft P]g ) cgf =))ndash
b]lv =$))))ndash Dd hljfgf lnPsf] b]lvG5 Pp6 sdhf]Ldf pBf]u cgf lgLIf0f clws[tsf]
jljj]sdf kms kms hLjfgf ubf Gofo+ut xg] gb]lvPsf]n] sfggdf wf uL hLjfgf sddf
Psktf sfod ug kb5
3 fhZj M o If]lqo sfofnoaf6 of] jif =$)ndash fhZj +sng u]sf] 5 fhZj +sngsf
|f]txdf k]6laquof]lnod kbfysf] gljs0f Uof+ pBf]uxsf] gljs0f gfktfn tyf gfKg] oGq hf+rkf
ubf k|fKt xg] fhZj x]sf] b]lvG5 k]6laquof]lnod kDk Uof+ pBf]u yfoL k|s[ltsf pBf]u xg oL
pBf]uxaf6 k|ltjif gljs0f u]jfkt fhZj k|fKt xg] xbfF o If]qLo sfofnosf] If]qflwsf cGtut
sltj6f k]6laquof]lnod kDk Uof+ pBf]u 5 f]sf] nut fv]sf] b]lvPg yfoL k|s[ltsf fhZj +sng
xg] pBf]uxsf] nut v8f uL kfblz 9+uaf6 fhZj cn uLg kb5
4 lhGL DaGwdf M cflys sfoljlw lgodfjnL )^$ sf] lgod ) adf]lhd lhGL fdfgsf] nut
v8f uL sfofno k|dv tyf lghn] tf]s]sf] lhGL zfvfsf] k|dv afx]ssf] sdrfLaf6 jifsf] Ps
k6s lhGL lgLIf0f ugkg] k|fjwfg x]sf] 5 oL lgLIf0f ubf rfn xfntdf ePsf] jf gePsf]
tyf ddt ugkg] jf lnnfd ugkg] f] d]t pNn]v ugkg] Jojyf 5 sfofnon] lhGL lgLIf0f
k|ltj]bgdf rfn xfntdf gx]sf] elg pNn]v ePsf]df ddt jf lnnfd ugkg] sf vnfPsf] b]lvPg
5 k]6laquof]n kDksf] cgud M sfofnon] cfkmgf] If]q leqsf] ( lhNnfdf 6of088 gfktfn P]g )
cgf gfktfnsf] cgudg ug] lhDd]jfL kfPsf]df o jif g]kfn eft ldf gfsfdf b]vf k]sf]
cxh cfkltsf] sf0f k6laquof]n kDkxsf] gfktfnsf] cgudg xg gs]sf] eGg] sfofnosf] egfO
x]sf] 5 cxh cjyfdf pkef]Qmf lxt ljklt sfodf emg a9f]QL xg] xbfF otf] lyltdf
cgudg sfodf a[l4 ugkg]df cgudgg gug] klkf6Ln] sfofnosf] lhDd]jfL hjfkmb]lxtf jxgsf]
lylt lkmtnf] x]sf] b]lvof]
6 nfut cgdfg M sfofnon] = nfv ) xhfsf] 9s tfh vLb ubf fjhlgs vLb lgodfjnL
)^$ sf] lgod adf]lhd nfut cgdfg tof uL lgod $ adf]lhd jLs[t ePsf] b]lvPg
jLs[t nfut cgdfg adf]lhd k|ltkwf uL vLb ugkg]df nfut cgdfg tof guL vLb u]sf]
sd sfgg ljklt b]lvof]
172
k]6laquof]lnod cGj]if0f klof]hgf ngrf
1 rfdfls vr DaGwdf M jLs[t jflifs sfoqmdx doa4 kdf ~rfng ugkg]df vrsf] laj0f
cgf sn vr =amp nfv ampamp xhf ePsf]df t]|f] rfdflsdf =) nfv xhf cyft =$
k|ltzt vr u]sf] 5 clGtd rfdflsdf 7nf] sd vr ubf sfdsf] rfksf] sf0fn] kofKt
cgudg klj]If0f ug gsL sfdsf] u0ftdf d]t c kg glbg of]hgfa4 kdf dod
sfoqmd ~rfng ug]tkm Wofg lbgkb5
2 lhGLk|ltj]bg sfofGjog M sfofnoaf6 k]z ePsf] lhGL lgLIf0f k|lta]bg cgf laleGg
lsldsf vr gxg] k|s[ltsf fdfgx ddt ug kg] lnnfd ug kg] k|ltj]bgdf pNn]v 5
lnnfdL sfafxL ugkg] fdfgx lnnfd ugkg] ddt ugkg] fdfgx ddt uL k|of]udf Nofpg
kg] b]lvG5
3 k|ltj]bg M d]rL fhdfu 8ssf] gSf ck8]6 sfosf] ck8]6]8 gSf tof ePsf] f] sfosf]
cgudg k|ltj]bg k]z ePsf] kfOPg
4 bflvnf k|df0f M Ps sdrfLsf] k]ZsL km5of6 u]sf]df k]z ePsf] kmfF6afL cgf gku =$(amp
gub bflvnf u]sf] k|df0f k]z xgkb5
5 al9 eQmfgL M jLs[t sfoqmd cgf v]t tyf bn]v If]qdf k]6laquof]lnod +efjgfsf] kgdNofIacuteg ug]
6f]nLdf uPsf sdrfLsf] e|d0f vr afkt Ps sdrfLsf] =amp^) k]ZsL km5of6 u]sf]df
sdrfLnfO kms]sf] lbgsf] j9L blgs eQf lbPsf] =amp))mdash cn ugkb5
51 a9L eQmgL M gL wgs6f lhNnfdf xg] gSzf ck8]6 sfosf] nflu tyf v]t lhNnfdf ~rfng
ePsf] 6fl6u|lkm 6laquoSrn sfosf] nflu =$ k]ZsL km5of6 Pj+ vr n]v]sf]df vlgh j]If0f
-eQf tyf ljwf_ lgodx )^) sf] cglr $ adf]lhd rq azfv tyf h]i7 dlxgfdf ugkg]
sfodf krf k|ltzt yk kfpg] Aojyfsf] cfwfdf sdrfLn] blgs eQf lnPsf] b]lvG5 jLs[t
jflifs sfoqmd cgf 6fl6u|fkmL Pj+ 6laquoSrn lkmN8 sfo k|yd bf]|f] rfdfls cyft gtfj0fb]lv
kmfugDddf ugkg] pNn]v 5 tf]lsPsf] rfdflsdf sfo guL t]|f] rfdflsdf f] sfo uL
vlgh j]If0f DalGw lgodfjnL k|of]u uL yk lawf lnPsf] b]lvof] tf]lsPsf] cjlwdf f] sfo
guL yk lawf kfpg] dlxgfdf sfo u]sf]n] pQm lgodcfslift xg] cjyf gb]lvPsf]n]
sdrfLnfO =$$))mdash j9L eQmfgL u]sf] sd cn ugkb5
6 ejxfns M ejxfn s jfkt =$^amp^(( lalaw vftfdf afsL x]sf]n] f] sd fhZj vftfdf
bflvnf xgkb5
7 k]ZsL af+sL M cflys sfolalw lgodfjnL )^$ sf] lgod amp$ adf]lhd sdrfLnfO lbPsf] k]ZsL
=$)^mdash cn km5of6 ugkb5
8 sfofnosf] vr Pj+ pknAwL M k]6laquof]lnod nufot vfgLhGo jtxsf] cgGwfg cGj]if0f pTvgg
sfox cuf8L a9fpg] p2]Zon] of] cf=a=df rfn vrdf =amp nfv xhf klhut vrdf =amp
nfv ampamp xhf d]t =amp nfv ^) xhf lgsff vr u]sf] 5 of] jif k]6laquof]lnod kbfy cGj]if0f
DalGw laj0f k]z u]sf] 5g klof]hgfn] of] jif k]6laquof]lnod kbfy tyf vfgLhGo pTvgg uL
tTDaGwdf ePsf] k|ult laj0f k]z gePsf] cGj]if0f sfo gs]sf] hfgsfL lbPsf]n] klof]hgfn]
pkf]Qmfgfsf] vrsf] cflrTo ki6ofO ugkg] b]lvG5
ljz]if cflys If]q ljsf ldlt
1 cfGtls lgoGq0f M ljleGg P]g lgod Pj+ sfoljlwdf pNn]v ePsf sfofnosf] sfd+u DalGwt
cfGtls lgoGq0fsf] Jojyfsf] dNof+sg ubf fjhlgs vLb lgodfjnL )^$ sf] lgod amp -_
cgf DkGg ePsf] lgdf0f sfo cfklt u]sf] dfnfdfg jf ]jf jLsf ubf f] sf] sfo ljsf
k|ltj]bg tof gu]sf] t]gtf] rfdflsdf sn vrsf] ^ k|ltzt vr u]sf] cfiff9 cGTodf =
sf]8sf] yk clVtofL k|fKt ePsf] klxnf] rfdflsdf DkGg ug kg] 7]Ssf Demftf t]|f]
rfdflsdf ePsf] fO6 lh6 cfO6d jfOh lh6nfO cfwf dflg d=n]=k=kmf=g+= ( cgf
gfkL lstfj lgoGq0f vftfdf k|lj6L gu]sf] cglr $ jdf]lhdsf] 9f+rfdf jflifs k|ltj]bg tof
gu]sf] tnjL k|ltj]bg kflt gufO =)^ampmdash tnjdf vr n]v]sf] laleGg kbdf balGb
lQm x]sf] slG6Gh]GLsf] clen]v gfvL =) nfv xhf vr+ u]sf] cflb sdhf]L b]lvPsf]n]
cfGtLs lgoGq0f k|0ffnLnfO b[9 agfpg kg] b]lvG5
2 k|ult M ljz]if cflys If]q ljsf ldltn] dnssf] ljleGg yfgdf ljz]if cflys If]q lgdf0f ug]
of]hgfcgk )^)^ af6 z ePsf] exjf ljz]if cflys If]qdf NkfG6 l8dfs]g nfO6 Eofsn
173
kflsordf af6 l6 6d]G6 NkfG6k]6 f]n kDk lgdf0fafx]s cGo sfox jifdf DkGg u]sf] 5 z
nfut cgdfg =( sf]8 $( nfv xhf ePsf] f] sfodf xfnDd =( sf]8 ^ nfv
xhf vr ePsf] 5 u of]hgfadf]lhd afFsL sfo oyfzL3| DkGg uL pBf]u yfkgf dfkmt
lgsfL k|jwg ugkb5 Tot uf]vf lxf ftx6 wgiff wgu9L slknjtdf ljz]if cflys If]q
lgdf0fsf] nflu DefJotf cWoog ePsf] emfkf g]kfnuGhsf] kjDefJotf cWoog ePsf]df kjfwf
lgdf0fsf] sfo cufl8 ga9]sf] gjfsf]6df hUuf xtfGt0fdf dof x]sf] b]lvG5 uof]hgfcgf
afFsL $ yfgdf d]t dod ljz]if cflys If]q lgdf0f ugkb5
3 Dofb yk M exjf ljz]if cflys If]q ljsf ldltdf k|zflgs ejgsf] km 6 lgdf0fsf] nfut
cgdfg amp^^$$$ ePsf]df Ps lgdf0f ]jfn] amp$^(^ df Demftf uL cfiff9
)amp df sfo DkGg ug] egL Demftf ePsf] 5 pQm lgdf0f JojfoLn] sf0f vnfO Dofb yksf]
lglDt lgj]bg d]t glbPsf] cjyfdf +rfns ldltsf] j7saf6 )amp) Dd Dofb yk ug]
uL ljs[lt lbPsf]df Dofb yk dgflj b]lvPg l9nfO u] jfkt fjhlgs vlb lgodfjnL )^$
sf] lgod adf]lhd kj lgwflt Ifltklt d]t cn guL =amp(ndash eQmfgL lbPsf]n] Demftf
sd amp^^$$$ sf] k|lt lbg )=) k|ltztsf] bn] amp lbgsf] kalgwflt Ifltklt sd
$=)) jf bz k|ltztn] xg] amp^^=)) dWo] 36L sd =amp^^=)) cn ug kb5
ldltaf6 k|fKt ljj0f cgf o jif DkGg ePsf] tyf xg afFls x]sf] amp 7]Ssf dWo] 7]Ssfdf
z cjlwsf] )) k|ltzt Dd Dofb yk ePsf] tfyf 7]Ssfdf z cjlwsf] )) k|ltzt eGbf
a9L cjlw yk ePsf] b]lvG5 Demftf adf]lhd u0ftLo Pj+ ldtJooL tlsfaf6 dod DkGg
ug]tkm ldlt +j]bglzn xg kb5
4 ekfO M ef8f lgwf0f ldltsf] a7s a] afkt ( hgfnfO a7s eQf =^))ndashvr n]v]sf]df pQm
eQf sd aem]sf] ekfO k]z ePsf] 5g
5 kfdz vr M fjhlgs vlb lgodfjnL )^$ sf] lgod cgf =)))))ndash eGbf al9sf]
dfndfg jf kfdz ]jf vlb ug k]df lnaGbL befpkqaf6 vlb ugkg] Aojyf 5 ldltn]
((^amp)=)) nfut cgdfg ePsf] lgdf0f sfosf] nflu kfdz ]jf vLb ug Ps OlGhlgolIcirc
k|f=ln=Fu =(amp)=)) k sd eQmfgL ePsf] 5 dofbf k|ltj]bg aemfPsf] lbgkl5 clGtd
k|lta]bg aemfPsf] b]lvG5 dofbf k|lta]bgdf x]sf sld sdhf]Lxsf] kLIf0f uL k|fKt k[i7
kf]if0fsf] cfwfdf clGtd k|lta]bg tof ug kg]df f] guL clGtd k|lta]bg afktsf]
=()=))eQmfgL lbPsf] 5
6 hUuf clts|d0f M ]h ldfsf] sfo If]q leq kg] ljufx hUuf dWo] pQm If]q leq of 3
6xf 5fk|f lgdf0f uL yflgoaflx jf]jf u]sf] clen]vaf6 b]lvPsf]n] cfkmgf] hUuf gfk gSzf
jdf]lhd 5sectofO clts|d0f xg af6 hf]ufpg kg] b]lvG5 clts|d0f x6fpg k6s k6s k|of ulPsf]
ePtf klg laleGg kofjl0fo sf0fxn] glsPsf] ldltn] hgfPsf] 5
7 ]jf sf M pBf]u dGqfnosf]] cyfoL bjGbL DaGwL klkq cgf ldltsf] jLs[t cyfoL
bjGbLdf dGqfno cGtut sfot yfoL sdrfL sfhdf NofO kbklt ug f] gePdf fdfGo
k|zfg dGqfno Fu dfu ug] pknAw xg gs]df nf]s]jf cfof]usf] cyfoL rLdf x]sf]af6
kbklt ug dfu ug] oL klg kbklt xg gs]df k|rlnt sfgg jdf]lhd ]jf sfdf lngkg]
Jojyf ePsf]df o jif ldltn] ljleGg kbsf] ( hgf sdrfLnfO pkf]Qm Jojyf ljklt f]em
lgolQm tyf sf gljs0f uL tnj eQf jfkt = nfv xhf vr n]v]sf] 5
8 U0f of]hgf exjfsf] fO6 8]enk k|f]h]S6 7]Ssfsf] sfo Ps lgdf0f ]jfn] )amp jzfv ^ ut]
DkGg ug kg]df k6s Dofb yk uL xfnDd klg DkGg ePsf] 5g SiteProject Works sf] sfo dod DkGg xg gs]sf]df )amp gtfj0f dfGtDd yk ePsf] f] cjlwdf dfKt
gePsf]df )amp cflZjg dfGtDd yk ePsf] 5 oL k6s sfoljlw yk ePtf klg xfnDd
sfd DkGg xg gs]sf] ldltaf6 hjfkm k|fKt ePsf] 5 ouL exjf ]hdf gfnL lgdf0f
sfosf]Ps lgdf0f ]jfn] )^( df sfd DkGg ug] uL =(amp( df Demftf ePsf] 5
k6s k6s Dofb yk x+bf d]t lgdf0f sfo DkGg gu]sf]df sfjfxLsf ljleGg k|lqmof ckgfPsf]
ePtfklg kj lgwflt Ifltklt glnOPsf] sfnf]rLdf d]t fv]sf] 5g
9 ksf M fjhlgs vlb lgodfjnL )^$ sf] lgod )-_ adf]lhd lgdf0f sfo DkGg ug nfUg]
dofjwL olsg ugkg] Jojyf 5 Ps lgdf0f JojfoLn] ldf ]hdf jfp08 L jfn lgdf0f sfo
=amp$^$ df ) lbg leq sfo DkGg ugkg] uL +emftf u]sf]df pQm lgdf0f JojfoLn]
174
sfo z u]sf] amp lbgdf DkGg uL $ lbgsf] k|ltlbg )=) k|ltztn] ^(amp)) ksf
eQmfgL ePsf] f]xL lgdf0f JojfoLnfO exjf ]hsf] kflsordf k]ed]G6 sfosf] =($($$
df ) lbg leq sfo DkGg ug] elg +emftf ePsf]df pQm lgdf0f JojfoLnfO lbgdf sfo
DkGg uL amp lbgsf] k|lt lbgsf] )=) k|ltztn] xg] =^mdash ksf eQmfgL ePsf] 5
+emftfdf pNn]v ePsf] do eGbf w] rf8f] sfo DkGg ePsf] Gbedf nfut cgdfg tof ubf
k|fljlws b[li6sf]0faf6 sfo DkGg ug nfUg] cfjZos do olsg u]sf] 5g o DaGwdf 5fglag
guL =ampamp=)) ksf k|bfg uL a9L Jooef kf]sf] 5 +oQm pks|ddf +nUg dWo]sf] Ps
lgdf0f ]jfn] fO6 8]enkd]G6 js exjfsf] sfodf lj=cf]=So= df ePsf] ljBtLo s]jn sfosf] sfo
nfdf] do Dd DkGg gu]sf] hfgsfL xbfxb] +oQm pks|ddf +nUg Pp6 7]s]bfnfO Pp6f sfo
DkGg xg gs]sf] cjyfdf pQm sfo DkGg u]kl5 dfq ksf eQmfgL ugkg]df To tkm
Wofg glbO ksf eQmfgL uL yk Jooef kfg] sfo plrt b]lvPg
10 a9L Jooef M fO6 8]enkd]G6 js exjfsf] Ps lgdf0f ]jfn] =(((amp df Demftf u]sf]df
Demftf adf]lhdsf] sfo dWo] On]S6Ls s]jn jssf] sfo DkGg guL f] sfo afx]ssf]
^^$$^ eQmfgL lnPsf] 5 Ps lgdf0f ]jfn] amp lgordf ld6sf] = nfv ( xhf
nfut cgdfg ePsf] kmf] sf] sk jfosf] sfo nfO =amp k|ltzt 36Ln] k|lt lgordf ld6 ^))
dfq saf]n uL 7]Ssf k|fKt ug kmn ePsf] b]lvG5 oaf6 lgdf0f JojfoLn] Demftfsf] k|dv
sfodf 7]Ssf k|fKt ug]dfq dgfo fvL cjfeflas kdf 36L saf]n ug] f] sfo guL cGo
sfoaf6 a9L dgfkmf k|fKt ug] pb]Zo fv]sf] b]lvG5 k]z ePsf af]nkqxdWo] pQm sfo afx]s
dNof+sg ubf Demftf uLPsf Ps lgdf0f JojfoLsf] nfv xhf ampamp xg] csf] lgdf0f
JojfoLsf] $ nfv amp xhf (( dfq eO DkGg sfo Demftf sd eGbf nfv ( xhf
amp 36Ldf g vLb ug lsg] b]lvG5 ty o DaGwdf 5fglag uL Demftf adf]lhd afFls
sfo oyflz3| DkGg ufpg] cGoyf DkGg ePsf] sfodf a9L Jooef k]sf] sd cn ug kb5
ljBtLo s]jn sfosf] sfo DkGg gePsf] DaGwdf lgdf0f JojfoLn]k|fljlws b[li6sf]0faf6
fljs Oli6d]6 adf]lhd sfd ug glsg] egL lbPsf] lgj]bgdf DjlGwt k|fljlwsn] ldlt )ampamp
df pQm sfo kf ug $($ dNo clej[l4 s lxtsf] yk Estimate k]z u]sf] 5 zdf
jLs[t gd adf]lhd oyfy nfut cgdfg tof guL =amp k|ltzt 36L saf]n ug ldNg] uL
nfut cgdfg tof ug] kl5 k|flalws b[li6sf]0fn] cgkoQm elg lgdf0f JoafoLnfO Demftf
adf]lhdsf] sfo dodf Dkfbg ug ufpg Wofg glbg] sfo plrt b]lvPg k|flalws kdf k0f
yflkt dfkb08 jLs[t gdsf] cfwfdf dfq nfut cgdfg tof ug kb5
11 Jf]fnkqdf k|ltkwf M ldltaf6 k|fKt ljj0f cgf ldltn] o jif ) ljleGg jf]nkq u]sf]df
amp jf]nkq ljlqm ePsf]df amp jf]nkq bflvnf ePsf] b]lvG5 nfut cgdfgsf] tngfdf (=) k|ltzt
b]lv $^=( k|ltzt Dd 36Ldf 7]Ssf jLs[t xFbf Dkflbt sfosf] u0ft sdhf] xg Sg] dod
sfo Dkfbg ug gSg] htf dof lgfs0f ug ldlt k|oTglzn eO u0ftlo 9+uaf6 lgdf0f
sfo DkGg ug ufpg kb5
12 f]em vLb M fj+hlgs vlb P]g )^ sf] bkmf [ df ljklt Ps k|ls=ltsf] sfo+ d]t 6qmf
6qmf uL 285315542f]em vlb u]sf] 5 P]g tyf lgod ljklt emf x6fpg] df6f] eg]+ htf
Ps yfg dfg k|s=ltsf] sfdsf] d]t cnu cnu nfut cgdfg tof u]sf] k|ltkwf+ gePsf]
k|fKt sf]6]zgx ldltdf btf+ ePsf] gb]lvPsf]n] vLb sfo+ clgoldt b]lvof]
13 df]lanfOh]g k]lZs M fjhlgs vlb lgodfjnL )^$sf] lgod cgf cflys jifsf] cGtdf
Ps lgdf0f JojzfoLsf] gfddf la=cf]=So adf]lhdsf] jfL fwg vlb ug amp nfv tyf cGo
lgdf0f sfosf] nflu = sf]8 ^ nfv ( xhf d]t = sf]8 nfv ( xhf df]lanfOh]g
k]lZs k|bfg u]sf]df lgodfgf cn km5of6 ug kb5
14 jLs[t sfoqmd a]u vlb M cflys sfolalw lgodfjnL )^$ sf] lgod ^-_ dfah]6sf] Ldf
leq xL lgwflt sfodf vr ug kg] Jojyf 5 ldltn] jLs[t sfoqmd adf]lhd yfg df]6
fOsn $ nfv amp xhf tyf yfg xnsf jfL fwg ) nfvdf vlb u]sf] 5 f]sf]
cltlQm jLs[t sfoqmd a]u ufd]G6 k|f]]lordf hf]gsf] nfutdf dfa]z uL Ps lgdf0f Jojflo
dfkmt oyfy vrsf] lan ekfO d]t k]z guL $ yfg df]6fOsn ampamp())) df vlb u]sf]
tyf Ps yfg xnsf jfL fwg amp nfvdf vlb ug df]ljnfOh]zg k]lZs k|bfg u]sf] 5
nfOg cfO6ddf cfwfLt ah]6 alus0f tyf dxfn]vf lgoGqs sfofnosf] vr lzifs alus0f
175
JofVof ljklt DalGwt dGqfno cydGqfnosf] ljs[lt d]t glnO vlb ePsf] DaGwdf
DalGwt kbflwsfLxnfO lhDd]jf agfOg kb5
15 ladf vr M 7]Ssf gDa 11-07273 sf] ldf k|yd km]hsf] sfodf ladf afkt =amp nfv ) xhf
ndd cfO6ddf dfa]z uL Demftf tyf eQmfgL ePsf] 5 gtlds tyf pks0fsf] ladf
lk|ldod lt]sf] oyfy vrsf] cfwfdf dfq ladf afktsf] sd eQmfgL ug kb5
16 e] fdu|L M 7]Ssf gDa 11-07273 sf] ldf k|yd km]hsf] sfodf e] fdu|L afkt =$ nfv ^
xhf eQmfgL xg] uL ndd cfO6ddf dfa]z uL Demftf ePsf] 5 o clys jifleq eQmfgL
gePsf] pQm e] fdu|L afkt sd eQmfgL ubf vLb ePsf] oyfy vrsf] lan ekfOsf cfwfdf
dfq eQmfgL uL lgdf0f DkGg eP kl5 ldltn] k|fKt uL e08f bflvnf ug kb5
17 Nofa 6]i6 M 7]Ssf gDa 11-07273 sf] ldf k|yd km]hsf] sfodf k6s Noa 6]i6 ug] egL =
nfv amp) xhf )) eQmfgL ug] Demftf ePsf]df k|yd lgordf lanDd sg lsldsf] Nofa 6]i6
u]sf] b]lvPg Nofa 6]i6 ufPsf] k|df0f k]z ePsf] cfwfdf dfq o lsldsf] sd eQmfgL ug]
tkm Wofg lbg kb5
phf dGqfno
1 ljlQo ljj0f M cflys jif )ampdivideamp sf] aflifs ah]6df dGqfnosf] rfn tyf kFhLut d]t =^
cj sf]8 $$ nfv xhf aflifs ah]6 pNn]v ePsf]df dGqfnosf] PsLs[t ljj0fdf g]kfn
ljBt k|flws0fnfO lbPsf] lgsff dfj]z ufPsf] kfOPg pQm +yfnfO lbPsf] sd d]t cflys
ljj0fdf dfj]z ug kb5
2 vrsf] cjyf M jLs[t sfoqmd cgf dfgkflts jh]6 vr ug] Jojyf ePsf]df dGqfnon] of]
jif u]sf] vrdWo] t]|f] rfdflsdf $ k|ltzt cfiff9df k|ltzt vr u]sf] 5 dGqfnosf]
ah]6sf] 7nf] lxf t]|f] rfdfls tyf cfiff9df ePsf] b]lvPsf]n] lgodfgf rfdfls cjlw
cgf vr ugkb5
3 cfGtls lgoGq0f k|0ffnL M cflys sfoljlw lgodfjnL )^$ sf] lgod ( cgf dGqfnon]
Dkfbg ulg] sfox ldtJooL sfo bIftf k|efjsfL 9+uaf6 +rfng ug cfGtls lgoGq0f
k|0ffnL tof uL nfu ugkg] Jojyf ePtfklg f] cgf cfGtls lgoGq0f k|0ffnL nfu u]sf]
b]lvPg f]sf] sfofGjogsf] nflu cgudg dNof+sgnfO k|efjsfL agfpg cfGtls lgoGq0f
k|0ffnLdf b[9 ufpg kb5
4 ah]6 sfofGjog lylt M cflys jif )ampdivideamp sf nflu 3f]if0ff u]sf] ah]6 jStJodf pNn]lvt
sfoqmdxsf] k|ult ljj0f dfu u]sf]df k|ult ljj0f k]z ePg
5 gLlt sfofGjog M hnljBt ljsfsf cNksfnLg dWosfnLg bL3sfnLg gLlt lgdf0f uL f] sf]
sfofGjogsf nflu cfjZos of]hgf tyf sfoqmd tof ug] DaGwL sfo ug g]kfn sf -sfo
ljefhg_ lgodfjnL )amp tyf phf ljsf gLlt ) nfu eP cgf phf dGqfnon] phf
pTkfbg Jojyfkg pkof]u Iff k|a4g ljsf DaGwL gLlt sfofGjog ugkg] tf]s]sf] 5
gLltut Jojyfsf] aFbfut k|ult dfu ubf pknJw ePg
6 cgudg dNofsg M g]kfn sf -sfo ljefhg_ lgodfjnL )amp tyf cflys jif )ampdivideamp sf]
vr ug] clVtofLdf dftxtsf lgsfoxsf] cgudg tyf dNofEumlg ugkg] pNn]v 5 dGqfnosf]
+u7gfTds Jojyfdf cgudg tyf dNof+sgsf] Jojyf ePtfklg cgudgsf] lnlvt k|ltj]bg fVg]
u]sf] kfOPg cgudg tyf dNof+sg JojyfnfO k|efjsfL kdf sfofGjog ulgkb5
7 cgbfg M dGqfnon] pknJw ufOPsf] jflifs k|ult ljj0f cgf ljBt k|flws0f f] cGtutsf
sfofnonfO =$ cj sf]8 $amp nfv pknJw ufPsf] = cj ( sf]8 ( vr ePsf]
ljj0f k]z ePtf klg pQm vrsf] cjyf vNg] ljj0f k]z ePg
hn tyf pmhf cfof]usf] lrjfno
1 sfoqmd ~rfng M lrjfnonfO o jif = sf]8 nfv amp xhf ah]6sf] clVtofL k|fKt
ePklg k+hLut tkmsf] lgsff tyf vr ePsf] b]lvPg kfdz bftfxsf] rL tof ug] sfo
clGtd r0fdf ku]sf]n] Demftf xg gSbf f] DalGw sd lk|mh xg uPsf] egfO x]sf] 5
2 cfGtls lgoGq0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ( cgf sfdsf] k|s[lt cgf
cfGtls lgoGq0f k|0ffnL tof uL nfu gu]sf] aflifs vlb of]hgf tyf u of]hgf gagfPsf]
176
lghfdtL sdrfLnfO sfo ljj0f vnfO sfd glbPsf] lhGL lgLIf0f k|ltj]bgdf pNn]lvt Joxf]f
sfofGjog gu]sf] aflifs k|ltj]bg tof gu]sf] htf Joxf]f b]lvPsf 5g
3 gLlt sfofGjog M g]kfn sf sfo ljefhg lgodfjnL )^$ tyf phf ljsf gLlt ) df
Jojyf eP cgf hn tyf pmhf cfof]usf] lrjfnon] phf pTkfbg Jojyfkg Iff k|j4g
ljsf DaGwL gLlt sfofGjogdf cfjZos fo kfdz lbg] lgodg lgsfosf] kdf cfjZos
xof]u lgb]zg ugkg] Jojyf 5 lrjfnoaf6 kfdz ]jf pknJw ufPsf] ljj0f k]z xg
s]g o DjGwdf lrjfnon] gLlt sfofGjog ulg] hfgsfL ufPsf] 5
4 nIo k|ult M lrjfnon] ~rfng u]sf sfoqmd dWo] bO sfoqmddf amp k|ltzt eGbf sd Ps
sfoqmddf k|ltzt eGbf sd eflts k|ult b]lvPsf] 5 o DjGwdf lrjfnon] cfufdL lbgdf
ulDetfsf fy sfo cufl8 a9fOg] hfgsfL ufPsf] 5
5 vr +rgf M jLs[t aflifs sfoqmd adf]lhd tf]lsPsf] rfdflsdf sfoqmd ~rfng ugkg]df
bO kFlhut pkndashzLifs tkm klxnf] rfdflsdf )=( k|ltzt bf]|f] rfdflsdf $^= k|ltzt
t]|f] rfdflsdf $=)( k|ltzt vr ePsf] 5 tf]lsPsf sfoqmd dodf DkGg ug kb5
6 7]Ssf Jojyf M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ cgf 7]Ssfksectf DaGwL sfo
k|yd rfdfls cjlwdf DkGg uL Sgkg] Jojyf 5 cfof]un] kfdz DaGwL sfosf] nflu
bf]|f] rfdfls cjlwdf = s]f8 nfv xhf cd]lsL 8n (^ sf] 7]Ssf
Demftf u]sf] b]lvof] lgodn] tf]s] adf]lhd dodf vlb Demftf ugkb5
7 sfsf sdrfL M fjhlgs vlb lgodfjnL )^$ sf] lgod (-_ df = nfv eGbf a9Lsf]
sf ]jf lngkbf lbgsf] rgf k|sfzg uL k|tfj dfu ug] Jojyf x]klg cfof]un] ut ljut
b]lv sfot sdrfLnfO of] jifklg = nfv ) xhf vr n]v]sf] 5 cfof]un] sfsf
sdrfL lgoQm ubf fjhlgs vlb lgodfjnLdf pNn]v ePsf] JojyfnfO sfofGjogdf NofO sfo
DkGg ugkb5
8 f]wegf M cflys sfoljlw lgodfjnL )^$ sf] lgod amp= -u_ adf]lhd DalGwt bft[ lgsfoFu
$ lbg leq f]wegf dfu ugkg] Jojyf 5 cfof]un] clwsf DkGg afudtL PsLs[t ljsf
ldltdf f]em eQmfgL ePsf]]] =$amp nfv (^ xhf dWo] s] slt sd f]wegf eof] Plsg xg
s]g
9 k]sL] M fjhlgs vlb lgodfjnL )^$ sf] lgod cgf Demftf adf]lhd pknJw ufPsf]
= sf]8 nfv xhf df]ljnfOh]zg k]sL km5of6 ePsf] b]lvPg
10 wf6L M cflys sfoljlw lgodfjnL )^$ sf] lgod ^^ adf]lhd sfd DaGwL sfafxL clGtd
kdf dfKt ePsf] ldltn] jifleq wf6L lkmtf lng gcfPdf fhjdf cfDbfgL afFWgkg] Jojyf
x]sf] 5 k|of]hg dfKt ePsf = nfv xhf wf6L lgod ^amp adf]lhd fhj cfDbfgL afFWg
kb5
ljBt ljsf ljefu
1 Gog k|ult M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-^_ cgf lgwflt ulPsf] sd
lgsff lnO sfoDkfbg ug DalGwt sfofno k|dvsf] stJo xg] Jojyf 5 ljBt ljsf
sfoqmdaf6 hUuf clws0f ug]+ sfo+ gePsf] kx_r 8s lgdf+0f sfo+ gePsf] cgGwfg tyf
kfdz+df ^ sfo+qmdsf] nflu -$ sf]8 ^ nfv $ xhf ljlgof]hg ePsf]df - sf]8 ) nfv
amp xhf cyf+t ) k|ltzt dfq vr+ ePsf] b]lvG5 aflif+s sfo+qmdn] tf]s]sf] nIo cgf sfo+qmd
_rfng xg s]sf] kfOPg 2 rfdfls tyf cfiff9sf] vr M jLs[t aflifs sfoqmd cgf kFhLuttkm+ ePsf] vr+dWo] ^ j6f ah]6
pkzLif+sdf t]|f] rfdflsdf sn vr+sf] slj ^ k|ltzt cfiff9df slj $ k|ltzt vr+ ePsf]
b]lvG5 jLs=t sfo+qmddf Gtlnt ah]6 vr+ xgkb+5
3 cfGtLs lgoGq0f k|0ffnL M cflys sfoljlw lgodfjnL )^$ sf] lgod (-_ cgf cfGtls
lgoGq0f Jojyfsf cfwfdf kLIf0f dNof+sg ulPsf]df lhGL lgLIf0f k|ltj]bg dfly sfafxL
gu]sf] sfofnosf] p4]Zo k|flKtdf cfOkg] Defljt hf]lvdx klxrfg uL hf]lvd lgfs0f ug
yk k|of gu]sf] aiffDd cfjZos kg] ljleGg cWoog cgGwfgsf k|ltj]bgsf Jojyfkg fd|f]+u
gubf dxTjk0f btfa]h gi6 jf lau|g] cjyfdf x]sf] b]lvbf cfGtls lgoGq0f Jojyf k|efjsfL
gePsf] kfOof] cfGtls lgoGq0f k|0ffnL dhat gxFbf sfodf bf]xf]f]kgf xg] tf]lsPsf] lhDd]jfL
kf ug gSg] xbfF cfjZos wf ugkb5
177
4 cgudg M zzt cgbfg jk o jif ^^ lhNnf ljsf ldltnfO =^) sf]8 nfv clVtofL
lgsff lbPsf] dWo] = nfv xhf b]lv clwstd = sf]8 nfvDd lbPsf] b]lvof] zzt
cgbfgsf] kdf lgsff lbPsf] pQm sdsf] ( lhNnf ljsf ldltaf6 dfq =) sf]8 ^
nfvsf] cflys ljj0f k|fKt ePsf] 5 lgsff ePsf] pQm sd f]xL sfddf k|of]u eP gePsf]
cgudg dNof+sg ePsf] b]lvPg ljBt f]oN6L afkt k|fKt sd ljBt pTkfbg ljt0f latfdf
nufgL ulg kg] dVo ztsf] klkfngf xgkb5
5 ejg lgdf0f M ljefusf] ejg lgdf0f ug] lgdf0f JojfoL+u =$ sf]8 amp nfv ( xhfsf] 7]Ssf
Demftf ePsf] utjif Dd =$ sf]8 nfv $ xhf of] jif rfwf lgordf lanaf6 =(
nfv ( xhf d]t xfnDd =$ sf]8 amp nfv xhf cyft Demftf sdsf] (=^ k|ltzt
eQmfgL ePsf]df fjhlgs vLb P]g )^ sf] bkmf ^ cgf zsf] Demftf cgf sfo DkGg
xg gs]sf]n] )amp jzfvDd k|fljlws ki6ofO guL Dofbyk ePsf]df fjhlgs vlb P]g )^
sf] bkmf -_ cgf lgdf0f JojfoLsf] sf0faf6 lgdf0f sfodf l9nfO xg uPdf dNo dfof]hg
gkfpg] pNn]v 5 t lgodfgf 5fgljg guL of] jif rfwf lgordf lansf] dNo dfof]hg afkt
= nfv ^ xhf eQmfgL u]sf] 5
6 kfdz vr M o ljefuaf6 xfnDd ljleGg j6f hnljBt cfof]hgfsf] nflu jftfj0fLo kLIf0f
cWoog nufotsf sfo ug )^(dividedivide$ b]lv )ampdividedivide( Dddf sfosf] nflu = sf]8
nfv amp xhfsf] Demftf u]sf]df of] jif = sf]8 ( nfv xhf d]t xfnDd =$ sf]8
^ nfv $$ xhf eQmfgL u]sf] 5 Demftf u]sf] dWo] j6f dfqsf] clGtd k|ltj]bg aemfPsf]
jfFsLsf] sfo rfn cjyfdf x]sf]df k|fKt k|ltj]bgnfO Jojlyt ugkb5
7 slG6Gh]GL vr Mndash cy dGqfnosf] slG6Gh]GL sd vr ug] af]sf] klkq cgf nfut tof kfbf
dfj]z ulg] k|ltzt slG6Gh]GL sd dWo] k|ltzt k+hLut vr ugkg] Jojyf ePsf]df ut
jif = nfv ^^ xhf of] jif =( nfv $ xhf d]t = nfv ) xhf vr ePsf]] dWo]
a sd rfn k|s[ltdf ePsf]n] cy dGqfnosf] klkq kfngf ePsf] kfOPg
8 ljBtsf] pkof]u M ljBt P]g )$( sf] bkmf df sn] o P]g adf]lhd pTkfbg u]sf] ljBt
Psdi6 ljqmL ug rfx]df fli6laquoo u|L8df dfj]z xg]uL vLb ug ufpg Sg] Jojyf x]sf] 5
ljefujf6 k|fKt ljj0f cgf z cyft )^divide)divide b]lv xfnDd s]=le= b]lv $)) s]=eL=sf]
ljBt 6laquofGkm nfOgsf] j] ugsf] nflu ljleGg )amp sDkgLnfO nfO]G k|bfg u]sf] 5 t
fi6laquoJofkL kdf pTkflbt ljBt fli6laquoo lu|8df hf]8g fli6laquoo ljBt k|zf0f nfOgsf] Jojyf gePsf]
ki6 gLlt d]t gePsf] xFbf sltko ljBt pTkfbgsf] nfO]G lnPsf ljBt sDkgLn] pTkfbg
ug d]t cfn6fn u]sf] hn ljBt sDkgLn] pTkfbg uls]sf] ljBt fli6laquoo lu|8df h8fg
ge k0fkdf ljBt vkt ge v] uPsf] cjyf 5 pTkflbt hnljBt vlb ug 6laquofGkmdsf] k0f
Jojyf ug] jftljs pTkfbgstfnfO dfq ljBt pTkfbgsf] cgdlt lbgkg] b]lvG5
9 cgdltkq 4 M ljBt P]g )$( sf] bkmf $ sf] pkbkmf [ df pkbkmf [ adf]lhd k]sf] bvftdf
tf]lsPsf] clwsfLn] cfjZos hfFraem uL ljBtsf] j]If0f cgdltkqsf] xsdf tL lbgleq ljBtsf]
pTkfbg k|f0f jf ljt0f cgdltkqsf] xsdf Ps o aL lbgleq tf]lsP adf]lhdsf] cgdltkq
lbgkg] Jojyf 5 t ljefun] e]tkm $ pTkfbg nfO]Gtkm ^ sDkgLnfO tf]lsPsf] cjlwleq
cgdltkq lbg gSgfsf] sf0f a]u g bvft lbPsf] nfdf] cjlwDd cgdltkq glbO fv]sf] kfOof]
10 j]If0f cgdltkqsf] gjLs0f M ljBt P]g )$( sf] bkmf -_ df ljBtsf] e]If0fsf] nflu lbOg]
cgdlt kqsf] cjlw a9Ldf kfFr aifDdsf] xg] f] eGbf 36L cjlwsf] nflu cgdltkq lbPsf]df
Ps jif cufj tf]lsP adf]lhd gljs0f ufpgkg] ToL f] dofjlw leq gjLs0f gufPdf
jtM 2 xg] Jojyf 5 cflys jif )ampdivideamp sf] cGToDddf ljleGg ^ klof]hgfsf] )=^
d]3fjf6sf] of]hgf j]If0f cgdlt lnPsf +yfsf] j]If0f s] slt DkGg ePsf] xf] sfo k|ult
ljj0f k]z gePsf] cjyfdf sfgg cgf 2 ugkb5
11 ljBt pTkfbg M ljBt lgodfjnL )) sf] lgod cgf cgdlt k|fKt u]sf] ldltn] e]If0fsf]
xsdf tLg dlxgf leq pTkfbg k|zf0f jf ljt0fsf] xsdf Ps jif leq eflts kdf sfo z
uL f]sf] hfgsfL ljBt ljefunfO lbgkg] Jojyf 5 zdf pTkfbg nfO]G lng] t kl5 ljlQo
|f]tsf] Jojyfkg ljBt vlb 6laquofGldzg nfOg jftfj0fLo kIf hUuf ljjfb nufgLstfsf] ljjfb
htf Joxf]f hgfO pTkfbg sfo g gug] sltkon] sfo k|ult af]df hfgsfL g glbg] sltko
ljefusf] Dksdf d]t gxg] cjyf 5 o DaGwdf ljefun] klg pTkfbg nfO]G nu]kl5
yk sfjfxL ug gSg] cjyfn] pTkfbgdf dof b]lvPsf] xbfF ljBt sDkgLnfO k]sf dof
178
dfwfg ug DalGwt lgsfon] Wofg lbg] f] ubf klg pTkfbg sfo k|fDe gug] pk nfO]G
vf]hL Ddsf] sfafxL xgkb5
12 ljBt pTkfbs sDkgLsf] k|ult lylt M ljBt lgodfjnL )) sf] lgod cgf cgdlt k|fKt
u]sf] ldltn] e]If0fsf] xsdf tLg dlxgf leq pTkfbg k|zf0f jf ljt0fsf] xsdf Ps jif leq
eflts kdf sfo z uL f]sf] hfgsfL ljBt ljefunfO lbg kg]5 eGg] pNn]v eP cgf
ljefuaf6 k|fKt ljj0f cgf ljefuaf6 ulPsf] )$ d]ufjf6sf ljleGg )$ of]hgf dWo] ^
d]ufjf6sf] $ of]hgfsf] dfq ) k|ltzt eGbf a9L sfo k|ult ePsf] 5 f] dWo] () k|ltzt
dflysf d]ufjf6sf ) k|ltzt dflysf ^amp d]ufjf6sf of]hgf x]sf 5g pTkfbg
nfO]G lnPsf] nfdf] do ljltSbf klg ljBt pTkfbgsf] sfo Gog k|ult ePsf]df cfjZos
sfjfxL u]sf] kfOPg
13 ljBt vlb Demftf M ljBt P]g )$( sf] bkmf df g]kfn sfn] sg JolQm jf +yflt
sf uL f]xL sfdf pNn]lvt ztsf] cfwfdf ljBt pTkfbg k|zf0f jf ljt0f ug ufpg
Sg]5 eGg] Jojyf 5 Tot f]xL P]gsf] bkmf (df cgdltkq k|fKt JolQm +u ljBtsf] Psdi6
vlb jf nufgL ulg] cfjZos kFhLsf] hdfgt jf cGo cflys Pj+ k|fljlws ljifoxsf DaGwdf
g]kfn sfn] Demftf ugSg] Jojyf eP cgf lghL sDkgLaf6 pTkflbt ljBt g]kfn ljBt
k|flws0f+u vlb Demftf ul pTkfbg cgdlt nfO]G kfpg] Jojyf 5 Demftf ubf k|To]s
pTkfbs lkR5] ug] u]sf]df j pTkfbsnfO nfu ug] uL ljBt vLb DjGwL gLltut ki6tf
Nofpgkb5
14 ljBt of]hgf M ljBt P]g )$( sf] bkmf df g]kfn sfn] sg JolQm jf +yflt sf uL
f]xL sfdf pNn]lvt ztsf] cfwfdf ljBt pTkfbg k|zf0f jf ljt0f ug ufpg Sg] Jojyf
5 ljBt ljefudf xfnDd e] ePsf klof]hgfsf] $amp d]ufjf6sf] ljBt cfof]hgf x]sf]df
ljBt of]hgf ~rfng u]sf] 5g
15 s 56 M cfos P]g ) tyf dNo clej[l4 s P]g ) cgf cfof]hgfxn] lgdf0f r0fdf
jLs[t lnO cfoft ug] +oGqx pks0fx d]lzgL Pj+ f]sf kf6 khfxdf k|ltzt dfq e+f
dxn nfUg] t otf kf6khfsf] k7fL dVo d]lzgLsf] sn dNosf] ) k|ltzt eGbf a9L xg] 5g
eGg] pNn]v 5 lgdf0fwLg hnljBt cfof]hgfxdf k|of]u xg] fdfgxsf] k7fLdf nfUg] eGf
56 tyf dNo clej[l4 s 56 Pj+ eGf k|1fgkgkqsf] cfwfdf fdfgsf] eQmfgL afkt amp
cfof]hgfnfO cd]lsL 8n ^ sf]8 ( nfv ampamp xhf eftLo kof cj ( sf]8 ( nfv $$
xhf of] tkm $( nfv ^ xhf hfkfgL o]gtkm amp sf]8 ^$ nfv ( xhf db|fsf 6xL ljwf
lkmfl u]sf] 5 TouL ljleGg cfof]hgfnfO kfdz ]jf afktsf] eQmfgLdf jb]lzs db|f
6xL ljwf afkt cd]lsL 8n $ sf]8 nfv $^ xhf eftLo kof $ sf]8 ) nfv ^
xhf d]t sn sf]8 nfv xhf cd]LsL 8n cj sf]8 ) nfv eftLo kof
xhf of] of]lkog db|f tkm $( nfv ^ xhf hfkfgL o]g tkm amp sf]8 ^$ nfv ( xhf
6xL ljwf lbg g]kfn fi6laquo a+snfO lkmfl u]sf] b]lvG5 6xL ljwf lkmfl kfdz ]jf
afktsf] ljb]zL db|f 6xL ljwf lkmfl u] kZrft cfof]hgfdf lkmfl lnP cgksf] fdfg
jf ]jf k|flKt Pj+ pkof]u eP gePsf] DaGwdf lgofds lgsfosf] xlotn] cfof]hgfsf] cgudg
lgLIf0f u]sf] ljj0f dfu u]sf]df otf] ljj0f pkNfJw xg s]g
16 f]oN6L cnL M ljBt P]g )$( sf] bkmf sf] pkbkmf -_ cgf cgdltkq k|fKt Joltmn]
hnljBtsf] Jofkfls pTkfbg z u]sf] lglZrt cjlw Dd g]kfn sfnfO f]oN6L aemfpg kg]
Jojyf 5 f] cfwfdf ljefun] ljleGg hn ljBt cfof]hgfn] pTkfbLt hl8t Ifdtfsf] cfwfdf
)ampdivideamp sf] p7g afFsL = cj ^ sf]8 ^ nfv $( xhf x]sf]df of] jif = cj sf]8 $$
nfv ^ xhf cn e =( sf]8 nfv xhf cn ug afFsL x]sf] sd cn ugkb5
gnl+xuf8 hnljBt cfof]hgf ljsf ldlt
1 cfof]hgf sfofGjog lylt M gnlordfuf8 hnljBt cfof]hgf ljsf ldlt -u7g_ cfb]z )^( sf]
bkmf $ df ePsf] ldltsf] sfd stJo clwsfsf] Jojyf cgf cfof]hgfsf] e]If0f ufpg]
cfof]hgfsf] lgdf0fsf] 6]08 ug] dNof+sg ufpg] lgdf0f stfsf] 5gf6 ug] fO6df sfofno ejg
lgdf0f cfof]hgf yn kxFr dfu lgdf0f c6f]d]l6s u]lhordf yfkgf ug] cgudg DaGwL sfo
cfof]hgfn] k|fyldstfsf fy Dkfbg ugkg] pNn]v ePtf klg cfof]hgfn] xfnDd sfofno yfkgf
jfL fwg vlb tyf sRrL k|j]z dfu lgdf0f sfoDd zjft u]sf] 5 tf]lsPsf afFsL sfo
d]t cljnDa ugkb5
179
2 aflifs k|ltj]bg M ldltn] k|To]s aif cfkmn] u]sf] sfdsf] laj0f lxtsf] aflifs k|ltj]bg cflys
aif dfKt ePsf] dlxgf leq dGqfno dIf k]z ugkg] ldltsf] -u7g_ cfb]z )^( sf] bkmf
df Jojyf 5 t ldltn] f] cgf aflifs k|ltj]bg tof kf]sf] b]lvPg
3 cflys ljj0f M sfofnon] tof u]sf] ljlQo ljj0fdf of] jif =$amp sf]8 nfv (amp xhf ah]6
Jojyf e =$ sf]8 ( nfv vr ePsf] ljj0f k]z ePsf] 5 t wf6L jfkt = nfv xhf
cfof]hgfn] wf6L vftfdf hDdf u]sf] b]lvPg t pQm vrsf] r]s gfl6Psf]]]n] sd lk|mh u]sf] xbfF
pQm sd oyfydf vr g gePsf] xbfF jftljs vr eGbf a9L vr b]lvbfF ljQLo ljj0fn] oyfy lrq0f
ug] cjyf b]lvPg
4 clen]v Jojyfkg M cflys sfoljlw lgodfjnL )^$ sf] lgod $ cgf sff]jfdf cfGtls
hfFr uL cfDbfgL vrsf] k|df0f cflys ljj0fsf] clen]v Jojlyt fVgkg] Jojyf ePklg a+s
gubL lstfj tof guL km6j]odf dfq fv]sf] sfofno k|dvn] vrsf] kmf6FjfL k]sL aflifs
k|ltj]bg tof uL k|df0fLt uL fVgkg]df f] a]u sfoqmdut vr ljj0f d]t gfv] af6 k]z
ulPsf] cflys ljj0fn] oyfy lylt b]lvPg cfof]hgfn] of] aif vr u]sf] slG6Gh]GLsf] clen]v
d]t fv]sf] b]lvPg
5 nIo k|ult M cflys sfoljlw lgodfjnL )^$ sf] lgod n] Jojyf u] cgf ah]6 tyf
sfoqmd sfofGjog ug k|To]s sfofnon] cgrLndash cgfsf] 9f+rfdf rfdfls k|ult ljj0f tof
uL tf]lsPsf sfofnoxdf k7fpgkg] Jojyf u]sf] 5 cfof]hgfn] o jif Dkfbg ug kg]
cfof]hgf k|ltj]bg tof kfg] sfo hUuf vlb ejg lgdf0f htf sfo DkGg xg s]sf] b]lvPg
6 rfdfls vr M cflys aif )ampdivideamp sf] jLs[t aflifs sfoqmd cgf cfof]hgfaf6 ulg] lgdf0f
sfo k|yd bf]|f] t]|f] rfdfls cjlwdf Dkfbg ug] uL sfoqmd jLs[t ePsf] 5 k|yd
rfdflsdf = k|ltzt bf]gtf] rfdflsdf amp= t]gtf] rfdflsdf (=) k|ltzt cfiff9 dlxgfdf
dfq amp=$ k|ltzt vr ePsf] 5 oL cflys aifsf] cGTodf dfq vr cfof]hgfsf] dn cleofgsf]
kdf x]sf] kfdz tyf yfg lgdf0f sfodf l9nf e of]hgfsf] nfut a9g hfg] xbfF jLs[t sfoqmd
cgf ah]6 vr ug] Jojyf ugkb5
7 sfoljj0f M lghfdtL ]jf P]g )$( sf] bkmf -s_ sf] pkbkmf -_ df g]kfn sfn] jLs[t
u]sf] Euml7gsf] sfo ljj0fsf] cfwfdf DalGwt lrj ljefuLo k|dv tyf sfofno k|dvn] k|To]s
lghfdtL kbsf] sfo ljj0f agfO nfu ugkg] Jojyf 5 ki6 sfo ljj0fsf] cefjdf sdrfLsf]
sfd stJo pQbfloTj ki6 geO Dkfbg ug] sfddf sl7gfO xg] xFbf P]gdf Jojyf eP cgf
sfo ljj0f Jojlyt ugkb5
8 dNo clej[lcent s M dNo clej[lcent s lgodfjnL ) sf] lgod ^-s_ cgf 7]Ssf lbg] sfL
lgsfon] cfkmn] u]sf] 7]Ssf Demftf s eQmfgLsf] hfgsfL DalGwt cfGtls fhj
sfofnonfO lbgkg] Jojyf 5 lgdf0f JojfoLnfO = nfv ^ xhf eQmfgL lbPsf]df hfgsfL
lbPsf] k|df0f k]z ePsf] 5g
9 k|ltj]bgdf l9nfO M fjhlgs vLb lgodfjnL )^$ sf] lgod -s_ df cfklt kfdzbftf
]jf k|bfos jf lgdf0f JojfoLsf] l9nfOsf] sf0fn] vLb Demftf adf]hdsf] sfo tf]lsPsf] dodf
xg gs]sf]df kj lgwflt Ifltklt lngkg] Jojyf u]]sf] 5 ldltn] Ps sfosf] nflu nfut
cgdfg 6]08 8sd]06 tof ug = nfv ($ xhfdf ug] uL )ampdividedivide^ df ^) lbg leq
Sg] uL Demftf ePsf]df )ampdividedivide) cyft dlxgf l9nf lkf]6 aemfPsf] kfOof]
10 cnL M cflys sfoljlw lgodfjnL )^$ lgod ^-_ df sfL sd vr ubf lan ekfO
lxt n]vf fVgkg] Jojyf x]sf]df Ps sdrfLsf] blgs e|d0f eQf eQmfgL ubf =( xhfsf]
lan ekfO k]z ePsf] b]lvPg lgodn] gkfpg] sdrfLnfO =$ xhf d]t eQmfgL lbPsf]n]
DalGwt sdrfLaf6 cn ugkb5
11 kxFr dfu lgdf0f M )ampdivide)amp sf] kxFr dfu lgdf0f ug] sfos|d cgf $)= k|ltzt 36L sjf]n
ug] Ps lgdf0f JojfoL+u )ampdividedivide df =$ sf]8 amp nfv ( xhfdf sfd ug] 7]Ssf
Demftf ePsf] 5 7]Ssf Demftf cgf )amp$dividedivide leq sfo DkGg ugkg]df cflys aifsf]
cGt Dd = sf]8 $ nfv ($ xhf dfq eQmfgL u]sf]n] Gog k|ult ePsf] 5 lgdf0f tyf
kfdz sfosf] lan ckm SjflG6Ll6df jfL fwgsf] ef8f dfj]z ubf lzf]ef vr d]tsf] nfut
a9g] xbfF fjhlgs n]vf ldltn] )^(( nfut j[l4 lgoGq0f gLlt jgfpg] elgPtf klg lan
ckm SjflG6Ll6df dfj]z ul Ps yfg uf8L o ldltnfO pknJw ufpgsf] nflu of] jif $
180
dlxgfsf] dNo clej[l4 s d]t = nfv xhf eQmfgL u]sf] b]lvof] ldltsf] lg0fo
sfofGjog xgkb5
12 SofDk ejg lgdf0f M cfof]hgfsf] SofDk ejg lgdf0f sfosf] nflu )ampamp sf] sfoqmdaf6 36L
sjf]njfnf Ps lgdf0f JojfoL+u = sf]8 ^ nfv ^ xhfdf )ampdivide^divide Dddf DkGg
ug] uL Demftf ePsf]df cflys aifsf] cGt Dd =( nfv xhf dfq eQmfgL u]sf] b]lvof]
ladf jfkt = nfv $ xhfsf] dfqsf] lan k]z uL = nfv eQmfgL u]sf]df afFsL sdsf]
lan k]z xgkg] cGoyf cn xgkg] b]lvG5
13 ljt[t OlGhlgolordf l8hfOg M cfof]hgfsf] DefJotf cWoog tyf jftfj0fLo k|efj dNof+sg sfo
ug fjhlgs vLb lgodfjnL )^$ sf] lgod amp)-_ cgf = sf]8 eGbf a9Lsf] kfdz ]jf
lnbfF cGtfli6laquoo af]nkq dfu ugkg] Jojyf tyf f]xL lgodfjnL )^$ sf] lgod -_ cgf
af]nkq cfJxfg uL vlb sfo u]sf]df of] aif o sfosf nflu sg klg sd eQmfgL gePsf]
af]nkq cfJxfg DalGw Ssn ]|tf n]vfkLIf0fsf nflu k]z gePsf]n] yk kLIf0f ePg
131 kfdz vr M fgf] hnljBt cfof]hgfsf] $== d]ufjf6sf] ljt[t tyf jftfj0fLo cWoog ug]
sfosf] nflu )ampdivideampdivide df cfzokq dfu ubf j6f cfzokq k]z ePsf] 5 f] dWo] 36Ljfnf
Ps kfdz bftfsf] =) nfv xhf nfO jLs[t u]sf] 5 Demftf ldltn] dlxgf leq
clGtd k|ltj]bg k]z ugkg] Jojyf x]sf]df )ampdividedivide df z k|ltj]bg k]z u]sf] esDksf] sf0f
hgfO fjhlgs vlb lgodfjnL )^$ sf] lgod ) cgf ldltn] )ampdividedivide^ df = dlxgf
yk u]sf] 5 cGtld k|ltj]bg )ampdividedivide Dff k]z ePsf] = nfv $ xhf dNo clej[l4 s
lxt eQmfgL u]sf]df lgodfgf s sfofnonfO hfgsfL lbPsf] k|df0f k]z ePg
14 rgf k|sfzg M cfof]hgfn] k|ltlqmof nufotsf rgf d]t k|sflt uL = nfv xhf eQmfgL
u]sf]df lj1fkg DjlGw gLlt to uL k|ltikwf ufpg] ldtJooL kdf k|sfzg ugkg]df f] eP
u]sf] kfOPg
15 lan ekfO M cflys sfoljlw lgodfjnL )^$ lgod ^-_ df sfL sd vr ubf lan ekfO
lxt n]vf fVgkg] Jojyf x]sf]df cfof]hgfsf] sfddf e|d0fdf vl6O uP jfkt blgs e|d0f eQf
eQmfgL u]sf]df =) xhfsf] xjfO l6s6 k]z gePsf] blgs e|d0f eQf eQmfgL ubf a9L eQmfgL
ePsfn]] =amp xhf cn ugkb5
16 vrsf] lansf] cgdf]bg M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp-^_ adf]lhd of] jif ljleGg
( pkef]Qmf ldlt dfkmt ejg lgdf0f nufotsf sfo ufO = nfv xhf eQmfgL ePsf]df
lgodfjnLsf] pklgod amp sf] Jojyf sfofGjog ePsf] b]lvPg fy Ps sNe6 lgdf0f pkef]Qmf
ldltnfO = nfv ^ xhf eQmfgL ugkg]df =) xhf j9L eQmfgL ePsf]n] cn ugkb5
17 lan ekfO M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ adf]lhd sfL sd vr ubf
lan ekfO lxt n]vf fVgkg] Jojyf 5 ldltn] j7s eQfjfkt =) xhf jh]6 j]u rGbf
jk $ xhf df]jfOn vlb uL =) xhf vfhf vr lan j]u = xhf vr n]v]sf]df
vr n]Vbf lan ekfO k]z ugkg] sfoqmd jLs[t u] dfq otf] vr n]Vgkb5
18 u sfL yf+u sfo ufPsf] M ldltn] Ps u sfL +yfaf6 cfof]hgfn] u]sf] sfosf]
cgudg dNofIacuteg lelhl6Euml tyf cGtls|of sfos|d +rfng u]sf] elg = nfv ( xhf eQmfgL
u]sf]df sfoqmd ~rfngsf] k|ltj]bg k]z ePg
19 cGoq sfofnosf] vr M cflys sfoljlw lgodfjnL )^$ jdf]lhd Ps sfofnosf] vr csf]
sfofnon] ug gxg] Jojyf x]sf] xf] o ldltn] dGqfnosf] uf8L ddt tyf fdu|L vlb u]
jfkt = nfv xhf eQmfgL u]sf]df pQm vr lgoldt xgkb5
20 ljwf vr M g]kfn sf -dGqLklifb_ sf] )^(dividedivide sf] lg0fo cgf sfosfL cWoIfnfO
dfls kflgtlds =amp xhf pknJw ufpg] lg0fo ePsf] b]lvG5 osf cltlQm )amp fnsf]
a8fbz+ vr d]t =amp xhf eQmfgL u]sf]df lg0fodf otf] ljwf lbg] Jojyf b]lvPg
21 aflifs ljwf tyf tnj eQf M sfosfL lgb]zsnfO dfls tnj =$) xhf Jofkf ljsf tyf
g]t[Tj eQf jfkt dfls =) xhf sfoDkfbg cfwflt k|f]Tfxg cfwfdf sfoDkfbg t
amp k|ltzt eGbf dfly ePdf eQf sf] ) k|ltzt tyf sfoDkfbg t () k|ltzt eGbf dfly
ePdf ) k|ltzt eQf kfpg] elg dlGqklifbsf] )ampdivide$divide$ sf] lg0foaf6 $ jifsf] nflu lgoQmL
u]sf] 5 f] cgf of] jif dfls tnj Jofkf ljsf tyf g]t[Tj eQf afkt jflifs =( nfv
xhf eQmfgL u]sf]df k|f]Tfxg eQf eQmfgLsf] ljj0f k]z ePg
181
22 sfsf sdrfL kflgtlds M fjhlgs vlb lgodfjnL )^$ sf] lgod (-_ df = nfv
eGbf a9Lsf] sf ]jf lngkbf fjhlgs lgsfon] lbgsf] rgf k|sfg uL k|tfj dfu
ugSg] Jojyf 5 cfof]hgfaf6 of] jif ( sdrfLnfO sfdf lgolQm uL =amp^ nfv xhf
vr n]v]sf] 5 ldltn] ljleGg ldltdf kefOhsf] kflgtlds elg 8f] xflh kmfdsf cfwfdf
= nfv xhf vr n]v]sf]df s] sg sfdsf] nflu kefOh flvPsf] f] vNg cfPg
lgodfgf = nfveGbf a9Lsf] sf ]jf lngkbf fjhlgs lgsfon] rgf k|sfzg uL k|tfj
dfu u]dfq sdrfL lgolQm ugkb5
23 a7s eQf M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-_ df sfL sd vr ubf lan
ekfO lxt n]vf fVg kg]5 eGg] Jojyf x]sf]df cfof]hgfn] ljleGg sdrfLxnfO a7sdf
pklylt geO eQf ljt0f u]sf] = xhf cn ugkg] b]lvG5
24 k]ZsL af+sL M cflys aifsf] cGToDddf = sf]8 nfv amp$ xhf km5of6 ug afFsL x]sf]
k]sL lgodfgf cn km5of6 ug kb5
k~r]Zj jxp2]ZoLo cfof]hgf
1 ljt[t cfof]hgf k|ltj]bg M dxfsfnL gbLsf] PsLs[t ljsf DjGwL g]kfn eft GwL cgf
ljt[t cfof]hgf k|ltj]bg $ l8]Dj ((amp Dddf tof ug] nIo x]s]fdf ( jif Joltt x+bf d]t
tof xg s]sf] 5g k~r]Zj ljsf k|flws0fsf] kdf ljsf ug] p2]Zon] g ))( df bj
b]]zsf] lrjtLo j7saf6 lg0fo ePsf] g )$ df bj b]zaf6 xdlt k|fKt e k|flws0f
u7g eO sfo cuf8L j9L x]sf] cfof]hgfsf] egfO x]sf] 5
2 rfdfls vr M cflys sfoljlw lgodfjnL )^$ sf] lgod = tyf cy dGqfnosf] cflys
gLlt cgf k+hLut vr tkm t]gtf] rfdflsdf sn ah]6 vrsf] $) k|ltzt cfiff9 dlxgfdf f]
sf] ) k|ltzt eGbf j9L vr ug gkfpg] Jojyf x]sf]df k+hLut pklzifs cGtut Dk0f sd
t]gtf] rfdflsdf f] dWo] (=$ k|ltzt sd cf dlxgfdf dfq vr u]sf] 5 jLs[t aflifs
sfos|d cgf nIo lgwf0f ePsf sfox tf]lsPsf] dodf +rfng xgb5
3 jflifs nIo tyf k|ult M sfofnon] tf]lsPsf sfoqmdx tf]lsPsf] do ah]6sf] kllw leq xL
nIo cgf k|ult xfln ugkb5 o jif du|df jflifs k|ult (amp= k|ltzt ePtf klg vrtkm
ljQLo k|ult =)amp k|ltzt x]s]f 5 nlIft sfos|d dWo] kGr]Zj ljsf k|flws0fsf] sfofno
yfkgfsf] nflu f]kgL hUuf vlb sfo ljt[t jftfj0f Jojyfkg tkm =) k|ltzt sfo
DkGg ePsf] 5g
4 k|flws0f sf]if M cflys sfoljlw lgodfjnL)^$ sf] lgod -_ cgf kGr]Zj ljsf
k|flws0fsf] sf]if yfkgf ug] k|of]hgsf] nflu phf dGqfnosf] gfddf ekL cfpg] ljsf sfos|dsf]
ekL cfpg] rfn vrjf6 cfof]hgfsf] vr lzifs g+= sfos|d vr df ^ sf]8 sdfGt
eO lgsff ePsf]df pQm sd kGr]Zj ljsf k|flws0fnfO vr n]lv k7fPsf] b]lvof] pQm sd
vr ug cfof]hgfsf] jLs[t aflifs sfos|d ePsf] b]lvPg pQm sd vr ePsf] lan ekfO
lxtsf] n]vf k]z xg cfPg aflifs sfos|ddf dfj]z guL sdfGtaf6 vr u]sf] lgod +ut
b]lvPg
5 ljt[t jftfj0f Jojyfkg k|ltj]bg M fjhlgs vlb P]g )^ sf] bkmf ^[ cgf lgdf+0f
sfo+df cjlw a9fpg cfjZos ePdf clwsf k|fKt clwsfLn] tf]lsPsf] cfwfdf cjlw a9fpg
Sg] Jojyf 5 cfof]hgfsf] ljt[t jftfj0f Jojyfkg of]hgf tof ug Ps kfdzbftf+u =
sf]8 ^ nfv xhfdf sfo ug ldlt )^ df +emftf ePsf] b]lvG5 z +emftf cgf
pQm sfo )amp)amp df DkGg ug] nIo x]sf]df kfdzbftfsf] dfu cgf k6s uL )amp$
leq sfo DkGg ug] uL Dofb yk ePsf] b]lvG5 )amp)amp Dd = sf]8 nfv eQmfgL eO
hDdf =) k|ltzt sfo DkGg ePsf] )amp$ df g Dofb dfKt ePsf]df pQm sfosf]
OG]Kg lkf]6 k|fKt ePsf] b]lvG5 lgodfgf sfjfxL uL sfoDkGg ufpg kb5
6 cfGtls lgoGq0f Jojyf M sfofno k|dvn] k|To]s lghfdtL kbsf] sfoljj0f agfO nfu ugkg]
Jojyf x]sf]df sfo ljj0f tof gePsf] lhGL lgLIf0f k|ltj]bgdf pNn]lvt ddt tyf lnnfd
ugkg] fdfgxsf] emfj sfofGjog gePsf] tnjL k|ltj]bg kf gu]sf] htf Joxf]f b]lvPsf
5g lgoddf ePsf] Jojyfsf] kfngf uL cfGtls lgoGq0f Jojyf k|efjsfL jgfpgkb5 a9Lu+uf hnljBt cfof]hgf
1 sfofGjogdf l9nfO M pmhf If]qsf] ljsf eO o If]qsf] Gtlnt ljsfdf d2t uL Plss[t kdf
cflys lqmofsnfk cGo ljsf sfoqmdxsf] 9f]sf vNg] p4]Zo fy cfufdL jif leq lgdf0f
182
sfo DkGg ug] nIo ePtf klg l8lkcfsf] nflu kfdzbftf 5gf6 u]sf] sfofnosf] ejg lgdf0f
tyf kxFr dfusf] sfo u]sf] yk cGo yfgdf d]t ljBt pTkfbg ug cGo e]sf] sfo z ePsf]
5
2 clVtofL M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ df jLs[t aflifs sfoqmd vrug]
clVtofL DalGwt dGqfnon] cflys jif z ePsf] lbgleq DalGwt sfofnodf k7fpgkg]
pNn]v 5 f] cgf cfof]hgfdf dGqfnon] )ampdivide$divide^ df clVtofL k7fPsf] ePtfklg tbgk
vr ugkg]df aflifs ah]6sf] tngfdf ^ kFhLut tkm $ k|ltztdfq vr u]sf] kfOof]
3 nIo k|ult M cflys sfoljlw lgodfjnL )^$ sf] lgod ^-^_ cgf ah]6df lgwflt ulPsf]
sd lgsff lnO dod lgwflt sfoqmd cgf dfnfdfgsf] pknlAw tyf k|fljlws Pj+
k|zfsLo Jojyf ldnfO sfo Dkfbg ug DalGwt of]hgf k|dvsf] stJo xg] pNn]v 5 k|ult
ljj0f cgf k+lhut vr cGtut j6f sfoqmd x]sf]df ^$ k|ltzt eflts $ k|ltztdfq
ljlQo k|ult x]sf] 5 aflifs sfoqmddf tf]lsPsf sfo dodf DkGg ug] tkm DalGwt lgsfosf]
Wofg hfgkg] b]lvG5
4 C0f Demftf DaGwdf M klof]hgfsf] nflu fpbL km08 8]enKd]G6+u = cj sj]tL km08 km
ca Osf]gf]lds 8]enKd]G6Fu = cjsf] Demftf e afFsL sd g]kfn sfn] Joxf]g] Jojyf
x]sf] 5 Demftf cgf sj]tL C0fdf sld6d]G6 rfh )=) k|ltztsf bn] $) lstfdf
eQmfgL ugkg]] fpbL lon tkm jif leq k|ltzt Jofh ltg] uL Demftf ePsf] 5 of] jif
llenjS sGN6]GL nufotdf vr u]sf] 5 pQm sd f]wegf xg] lzifsdf ePsf] xFbf fpbL
sf]ifaf6 )ampdividedivide^ df = sf]8 ^ nfv ^$ xhf fhj vftfdf f]wegf xg] C0f lzifsaf6
fhj k|fKt ePsf] 5 g]kfn sfn] ab]lzs xfotf xg] cfof]hgfsf] ljlQo ljj0f cfof]hgf
n]vf tof ugkg] Jojyf x]sf]df f] cgf ljlQo k|ltj]bg tof gu]sf] xFbf bftfjf6 f]wegf
lngkg] oyfy lxfj b]lvg] cjyf 5g
5 cfGtls lgoGq0f k|0ffnL M cflys sfoljlw lgodfjnL )^$ sf] lgod (-_ df k|To]s sfofnon]
ljlgof]hg fHfj wf6L lhGL cGo cfDbfgL vrsf] n]vf dxfn]vf kLIfssf] jLs[t 9fFrfdf
fVgkg] Jojyf 5 of]hgfn] gfkL lstfadf eQmfgLsf] uf]Zjff efr gDa ldlt dfq pNn]v
uL clen]v gfv]sf]n] nfut cgdfg 7]Ssf jLs[lt gfkL lstfj 7]Ssf lan sfo DkGg k|ltj]bg
nufotsf clen]vdf zb]lv cGToDd ldlt pNn]v uL btvt ul cfGtls lgoGq0f k|0ffnL
dhjt agfpg kb5
6 slG6Gh]GL vr M cy dGqfnosf] klkq cgf lgdf0f sfosf] nfut tof ubf dfj]z ulg]
k|ltzt slG6Gh]GL afktsf] sdaf6 k|ltzt sd cfjZostf cgf kFhL lgdf0f tyf vlb
DaGwL lzifsxdf cy dGqfnoaf6 4flGts xdlt lnO vr ug lsg] uL )amp)dividedivide df
dlGqtLo lg0fo ePsf]n] f]xL cgf sfofGjog ug] uL klkq ePsf] 5 sfofnon] lgdf0f tyf
cGo sfo ug ojif sn nfut cgdfg $ sf]8 amp nfv ^ xhf x]sf]df utjif of] jif
d]t =) nfv xhf vr u]sf]df kFlhut tyf rfn vr olsg uL clen]v fv]sf] kfOPg
7 kfdz DjGwdf M fjhlgs vLb lgodfjnL )^$ sf] lgod amp)-_ cgf 36L sjf]njfnf Ps
kfdzbftf+u = sf]8 ) nfv amp xhfdf )ampdividedivide df Demftf ePsf] 5 jLs[t
Demftf cgf Demftf ePsf] ldltn] dlxgf cyft )ampdivide(divide leq DkGg ug] Jojyf
ePsf]df ^ dlxgf cyft )ampdivideampdivide leq clGtd k|ltj]bg jemfpg kg]df f] cgf lkf]6
jemfPsf] kfOPg Demftf cgfsf] Jojyf sfofGjog xgkb5 fy Demftf cgf cd]lsL
8n )amp) eQmfgL ubf 6xL bfloTj jfkt =amp nfv xhf yk sd eQmfgL ePsf] 5
8 lhGL Jojyfkg M lgdf0f tyf kfdz sfosf] lan ckm SjflG6l6df jfL fwgsf] ef8f dfj]z
ubf lzf]ef vr d]tn] nfut a9g uPsf] Joxf]f pk fjhlgs n]vf ldltn] )^(divide(divide df
nfut j[l4 lgoGq0f ug Ps gLlt agfpg] osf] hfgsfL lbg] lg0fo u]sf] lyof] o DaGwdf
cy dGqfnosf] xdtL lnO slG6Gh]GLaf6 jfL fwg vlb ug] Jojyf eP cgf of] jif
cfof]hgfn] Ps 7]Ssfdf jfL fwg nufotsf] nflu = sf]8 ^) nfv xhf eQmfgL u]sf]df
k]lzlkms]zg vnfO lhGL bflvnf u]sf] gkfOPsf]n] bflvnf ugkb5
9 hgzlQm Jojyfkg M lghfdtL ]jf P]g)$( lgodfjnL)) cgf lQm baGbL ktL kb5
of]hgfsf] xfnsf] baGbL ljj0f cgf sn ( sd+rfL dWo] ^ bjGbL klt+ ePsf] kfOPg
tf]lsPsf] dodf cfof]hgf DkGg ug+ sfo+jf]em cgf sd+rfL kbklt+ xgkb+5
183
10 dNo clej=l4 s M fjhlgs vlb lgodfjnLsf] lgod -_ cgf aflifs jLs[t sfoqmd
cGtut ^= d]ufjf6sf] j9Lvf]nf gbLsf] ljt[t OlGhlgolordf l8hfOg tof ug nfut cgdfgsf]
tngfdf )=) k|ltzt 36L b]lvPsf] Ps jf]nkqbftf+u = sf]8 ( nfv xhfsf] Demftf
u]sf] 5 eQmfgLsf] zt cgf sfofnodf k|flDes lkf]6 k]z ePsf] cfwfdf dNo clej[l4 s
=$ nfv (amp xhf lxt =$ nfv xhf eQmfgL u]sf]df dNo clej[l4 s P]g ) cgf
dNo clej[l4 s eQmfgLsf] hfgsfL lbPsf] k|df0f k]z ePg
11 k]ZsL M cflys sfolalw lgodfjnL )^$ sf] lgod ampamp sf] pklgod cgf sfofnon]] of] jif
= sf]8 $ nfv ljleGg kmdxsf] gfddf k]sL lbPsf]df cflys aifsf] cGToDd klg km5of6
geO afFsL g x]sf]]n] cn km5of6 ugkb5
a9Lu08sL hnljBt cfof]hgf ljsf ldlt
1 hUuf vlb M hUufsf] dcfJhf ljt0f ug+ - ca+ () sf]8 ljlgof]hg ePsf]df - sf]8
(( nfv ^) xhf [- k|ltzt vr+ ePsf] 5 hUufsf] dNofsg b dodf lgwf+0f gx_bf
dcfJhf ljt0f xg gsL vr+ xg s]sf] b]lvPg vlb sfo+ g6_UofO+ cfof]hgfsf] lgdf+0f sfo+
z ug+ glsg] x_bf hUuf vlb sfo+ oyfzL3| 6_Uofpg kb+5
2 cfof]hgf df]8fln6L M ljsf cfof]hgfsf] nfut ( ldlnog cd]lsL 8n xg] cyf+t xfnsf]
dNodf - va+ amp ca+ ( sf]8 ( nfv ^) xhf xg] b]lvG5 fli6 o ufjsf] kdf x]sf]
f] j=xQ cfof]hgf ~rfngsf] df]8fln6L [ljsf ldlt sDkgL jf cGo jLs=t eO gs]sf]
u7g cfb]zsf] bkmf df ldltn] cfjZos lgod agfpg Sg] Jojyf u] tfklg lgod th+df
eO gs]sf] ldltdf k0f+sfnLg sd+rfLsf] Jojyf xg gs]sf] lylt x]sf] b]lvof] cfof]hgf
_rfngsf] df]8fln6L jLs=t xgkb+5
3 jftfj0fLo dNofIacuteg M cfof]hgfsf] _efJotf cWoog ljt=t l8hfOg tof ug+ 5gf6 ePsf] Ps
ljb]zL kfdz+bftfn] f] cWoog_u DalGwt jftfj0fLo k|efj dNofsg k|ltj]bg cfof]hgf ljsf
ldltdf k] u]sf] ldltn] )amp^( df f] k|ltj]bg jLs=ltsf] nflu phf+ dGqfnodf
k7fPsf]df n]vfkLIf0fsf] cjlw )amp sflt+s dfGtDd f] k|ltj]bg jLs=t ePsf] b]lvPg
kfdz+bftfsf] hnfO+ amp )^ sf] kqdf jftfj0fLo k|efj dNofsg k|ltj]bg pk fo emfj
lbg jLs=ltsf] k|lqmof kf ug+ do nfUg uO+ kfdz+bftfnfO+ rf_yf] k6sDd Dofb yk ePsf]
kf_rf_ k6s Dofb yKgkg]+ cjyf x]sf] 5
4 nIo k|ult M tf]lsPsf] do ah]6sf] kllw leq xL nIo cgf k|ult xfln xgkb+5 jLs=t
aflif+s sfofqmd dWo] hUuf vlb tyf dcfJhf ljt0f ^ f]kgLdf ug]+ nIo x]sf]df $(=(
f]kgL hUufdfq vlb uL dcfJhf ljt0f nIosf] tngfdf -amp k|ltzt dfq k|ult ePsf]
efule+s DaGwL cWoog rqmkysf] jftfj0f dNofIacuteg cfof]hgfsf] ljsf df]8fln6L cWoog
cfof]hgfsf] |f]t klrfng DaGwL sfo+ xgs]sf] b]lvPg nIo cgf sfo+ gubf+ cfufdL lbgdf
nfut a9g hfg] b]lvG5
5 tnj k|ltj]bg M lghfdtL ]jf P]g )$( sf] bkmf amp[v cgf pkTosf lyt sfof+noxsf]
lghfdtL sd+rfLxsf] tnjL k|ltj]bg lghfdtL lstfa vfgfaf6 kflt ufP dfq tnj vr+
n]Vgkg]+ Jojyf 5 cfof]hgfdf sfo+t lghfdtL sd+rfLxsf] tnaL k|ltj]bg kflt gufO+ -
$ nfv ^ xhf vr+ n]v]sf] 5 sd+rfLxsf] tnaL k|ltj]bg kflt ufP dfq tna vr+
n]Vgkb+5
6 lhGL lgLIf0f M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod )[ cgf sfof+noaf6 k|fKt
lhGL lgLIf0f k|ltj]bg cgf dd+t tyf _If0f ug+kg]+ lnnfd ug+kg]+ pNn]v ulPsf fdfg
lnnfd tyf dd+t u]sf] b]lvPg lgodfjnLdf Jojyf eP cgf sfof+Gjog uL lhGL DaGwL
JojyfnfO+ rt bt agfpgkb+5
7 rfdfls vr+ M vr+ ug]+ clVtofL lb_bf rfdfls kdf vr+ ug]+ cfiff9df ulg] vr+sf] Ldf
tf]lsg] Jojyf ulPsf] 5 cfof]hgfaf6 k|fKt ljj0f cgf vr+sf] cgkft x]bf+ k|yd rfdfls
cjlwdf (-(amp bf]|f] rfdfls cjlwdf -^ t]|f] rfdfls cjlwdf amp$- cfiff9 dlxgfdf
-^ k|ltzt vr+ ePsf] b]lvG5 cfly+s jif+sf] cGTodf cToflws ah]6 vr+ x_bf sfdsf] rfk
184
a9g] cgudg ug+ dof kg+ hfg] tf]lsPsf] dodf sfo+DkGg xg gSg] u0ft sfod
fVg glsg] cjyf lh+gf xG5
8 sfsf sd+rfL M fj+hlgs vlb lgodfjfnL )^$ sf] lgod ([ df - nfv eGbf dflysf]
sf ]jf lng kbf+ fj+hlgs k|tfj dfu ug+kg]+ Jojyf 5 cfof]hgfaf6 ^ sd+rfLnfO+
sfdf lgoQm uL -) nfv xhf vr+ n]v]sf] 5 sf ]jfdf lngkbf+ fj+hlgs lgsfon]
lbgsf] rgf k|sfzg uL k|tfj dfu ug]+ Jojyf eP tfklg f] JojyfnfO+ sfof+Gjog guL
sd+rfL lgolQm uL ah]6 vr+ n]v]sf] b]lvPsf]n] lgoldt dfGg lsPg
9 nujs M cfly+s sfo+ljlw lgodfjnL)^$ sf] lgod ( cgf jLs=t 9f_rfdf n]vf fVgkg]+
n]vf le8g] k|dfl0ft sfuhftx lnlnfj4 tlsfn] fVgkb+5 o jif+ ldltn] OGwg vr+ jfkt
Ps 6]l8F lnld6]8nfO+ = nfv xhf u]sf] b]lvof] pQm OGwg vr+sf] nuas fv]sf] b]lvPg
cfGtls lgoGq0f k|0ffnL k|efjsfL agfpg nujs cBfjlws fVgkb+5
10 a9L blgs eQf M blgs tyf e|d0f eQf lgodfjnL)^$ sf] lgod amp[$ cgf sfhaf6 kms]+sf]
lbgsf] Ps rfyfO+ dfq blgs eQf kfpg]df cfwf eQf eQmfgL ePsf]]n] hgfnfO a9L eQmfgL
-(amp))ndash cn ug+kb+5
11 vr+sf] gD+ M cy+ dGqfno sfo+~rfng lgb]+lzsf)amp) cgf sg ldlt tyf af]8+sf] a7s
abf cfdlGqt bo _Vof eGbf a9L fVg glsg] Jojyf x]sf]df ^ hgf fvL -$ xhf
vr+ n]v]sf]n] otf] sd cn xgkb+5
12 vr+sf] k|df0f M cfof]hgf ljsf ldltsf] j7s jbf hgf pklyt ePsf]df ^ sf] nflu vr+
n]v]sf]n] hgfsf] - nfv ( xhf DjGwdf k|df0f k]z xgkb+5
13 Demftfsf] Jojyf M k_hLut cgGwfg tyf kfdz+af6 - sf]8 nfv ^ xhf vr+ n]vL
Ps ljb]zL kfdz+bftfnfO+ eQmfgL lbPsf]df ljsf ldlt u7g cfb]z cgf kfdz+ bftf_u
ePsf] Demftsf] ldltn] kldfh+g [df]l8lkms]g ug+ Sg]df ldltsf cWoIfn] jb]zL tyf
ljb]zL kfdz+ bftfsf] Dofg dGy kldfhg u]sf] tL dlxgfdf Dk0f sfd DkGg ug] uL
Demftf ePsf]df Demftfdf g $^ dlxgfsf] 3 ef8f tyf uf8L ef8f pknAw ufpg] uL
Demftf ubf = nfv ( xhf a9L Joo ef xg] uL Demftf u]sf] b]lvof] Demftfsf]
Jojyf cWoIfsf] lkmfldf ldltaf6 dfq kldfhg xgkb5
14 u0ft lgoGq0f M fj+hlgs vlb lgodfjnL )^$ sf] lgod [ cgf lgdf+0f JojfoLn]
vlb Demftf adf]lhd cfjZos kg]+ sfuhft k]z ug+kg]+ pNn]v 5 sfof+nosf]] sDkfp08jfn
lgdf+0fsf] nflu Ps lgdf0f JojfoLFu = sf]8 nfv ampamp xhfsf] Demftf uLof] sfosf]
=$$ nfv $ xhf vr n]v]sf] 5 kmfOn fy Sjflnl6 sG6laquof]n 6]i6sf] k|df0f +nUg gu]sf]n]
9ordfufsf] uff] nufpg] sfdsf] Sjflnl6 6]i6sf] k|df0f k]z xgkb5
15 nfut cgdfg M fj+hlgs vlb lgodfjnL )^$ sf] lgod )[$ df lgdf+0f sfo+sf] nfut
cgdfg tof ubf+ lhNnf b]6 lgwf+0f ldltn] tf]s]sf] b]6sf] cfwfdf tof ug+kg]+ pNn]v
5 kxFr dfu sDkfp08jfn lgdf+0f sfo+ cGtu+t 9_ufsf] uff] [M$ hf]8fO+ nufpg] sfo+df
jLs=t b]6 eGbf ld]G6df a9L dNo fvL nfut cgdfg tof ubf+ f] sfo+df dfq - nfv
( xhf a9L nfUg] uL nfut cgdfg tof u]sf] b]lvof] jLs=t lhNnf b]6sf] cfwfdf
nfut cgdfg tof ug+kb+5
16 dcfAhf ljt0f M cfof]hgf sfof+nosf] nflu clwu|x0f ulPsf] hUufsf] dcfJhf ljt0f ug+ lhNnf
k|zfg sfof+no uf]vfn] - sf]8 amp nfv xhf k]sL km5of+6 u]sf]df kx_r dfu+ tyf
sfof+no kl sDkfp08jfn leq lsQf hUufsf] If]qkmn f]kgL hUuf clwu|x0f eO+
dcfJhf ljt0f ug+ af_sL x]sf] 5 pNn]lvt hUuf clwu|x0fsf] nflu )amp) df rgf
k|sflztDd ePsf] t dcfJhf b lgwf+0f ePsf] 5g f] yfgsf] )ampamp df ynut
lgLIf0f ubf+ clwu|x0f xg af_sL hUuf leq bO+j6f kSsL 3 d]t x]sf] b]lvof] clwu|x0f
dcfJhf lgwf+0f guL kx_r dfu+ sDkfp08jfn lgdf+0f es]sf]n] pNn]lvt hUufsf] dNofsg
b a9g Sg] cjyf x]sf]n] oyfzL3| dcfJhf lgwf+0f uL ljt0f ug+kb+5
17 lgdf+0f JojfoL sf]if M lgdf+0f JojfoL lgodfjnL )^ sf] lgod $ n] sg klg fj+hlgs
lgdf+0f sfo+ ug]+ lgdf+0f JojfoLn] jLs=t 7]s c_ssf] )-) k|ltztn] xg cfpg] sd lgdf+0f
185
JojfoL sf]ifdf bflvnf ug+kg]+ Jojyf 5 cfof]hgfn] amp sff]jfaf6 lgdf+0f JojfoLnfO+ lgdf+0f
sfo+sf] =( xhf eQmfgL ubf stf ePsf] gb]lvPsf]n] sf]ifdf bflvnf xgkb+5
18 cfGtls lgoGq0f k|0ffnL M sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f k|0ffnL
ekbf] k|efjsfL agfpg kb5 cfGtls lgoGq0f Jojyfsf] cefjdf dodf aflif+s vlb
of]hgf th+df of]hgfsf] nfut cgdfg jLs=lt rfdfls sfoqmd cgfsf] k|ult xfln ePsf]
b]lvPg cfGtls lgoGq0f k|0ffnL b =9 uL cfof]hgf sfofGjogdf ult lbg kb5
19 hgzlQm x]km] M kfdz+bftf_usf] lqkIfLo Demftfdf pNn]v ePsf hgzlStdWo] yfgLosf]
xsdf km]abn xg] cjyf k]df ldltsf] kj+ jLs=lt lnP dfq hgzlSt sfddf nufpg lsg]
Jojyf x]sf]df Ps xfO8laquof] kfj OlGhlgosf] 7fpFdf csf]+ xfO8laquof] kfj OlGhlgosf] gfd fvL
yfgLo sGN6]G6nfO+ kflgtlds sd eQmfgL ePsf]df lgh kl5Nnf OlGhlgosf] lgolQmsf] cfwf
tyf ki6fO k]z xgkb5
20 OG]G6Le M kfdz+bftfn] k] u]sf] )amp sflt+s sf] lan egL g]kfn ljBt k|flws0fsf 6fkmnfO+
-( nfv ( xhf OG]G6Le eQmfgL lbPsf]df 5t ljsf ldltaf6 sfof+Gjog ePsf]
cfof]hgfaf6 oL OG]G6Le eQmfgL ug+ kfpg] cfwf k]z xgkb+5
21 k]ZsL M fjhlgs vlb lgodfjnL )^$ sf] lgod sf] pklgod -_ df pklgod -_
adf]lhd bO lgdf0f JojfoLsf] gfddf uPsf] = nfv ) xh k]ZsL lgodfgf km5of6
xgkb5
s[lif ljsf dGqfno
1 clVtofL k|bfg M cflys sfoljlw lgodfjnL )^$sf] lgod -_ df jLs[t jflifs sfoqmd
vr ug] clVtofL DalGwt d+qfnon] cflys jif z ePsf] lbg leq DalGwt sfofnodf
k7fpg kg] pNn]v 5 dGqfnon] of] jif )amp b]lv )amp Dd ) ah]6 pkzLifsdf
clVtofL +zf]wg uL yk cVtLofL = sf]8 ( nfv ^ xhfsf] k|bfg u]sf] 5 oL cf
dlxgfsf] cGTodf dfq yk ah]6sf] clVtofL k|bfg ubf lbgsf] cjlwdf sg sfo xg Sg] b]lvbg
ctMdod cVtLofL k|bfg ug kb5
2 nIo tyf k|ult M dGqfnoaf6 of] jif ah]6 pkndashzLifsjf6 ljleGg sfoqmd +rfng ug kg] uL
jflifs sfoqmd jLs[t eO =^ cj sf]8 amp$ nfv $ xhf ah]6 Jojyf ePsf]df j sfoqmdsf]
k|ult k|ltj]bg tof u]sf] 5g k|ult tof uL k]z xg kb5
3 lhGL Jojyfkg M dGqfnon] n]vfkLIf0f cjlw -)amp$_ Dd klg lhGL lgLIf0f uL jf ug
nufO k|ltj]bg lnPsf] b]lvPg dftxtsf sfofnon] lgod cgf cfGtls lgoGq0f k|0ffnL cgz0f
u] gu]sf] cgudg uL lgb]zg lbg] lgsfon] g cflys jif dfKt ePsf] slj dlxgf ljltSbf
klg lhGL lgLIf0f gu]sf]n] lhGL lgLIf0f uL jf ug nufO k|ltj]bg lng] k|ltj]bgdf pNn]lvt
ljifo dodf sfofGjog ug] Jojyf ulg kb5
4 +rflnt cfof]hgfx M dGqfno cGtut ab]lzs bft[ lgsfosf] cgbfg tyf C0f xof]udf amp
cfof]hgf +rflnt ePsf lt cfof]hgfdf =) cj $^ sf]8 ( nfv ^ xhf vr ug] Demftf
ePsf]df xfn Dd = cj (amp sf]8 $ nfv ^ xhf vr ePsf] ljj0f k]z ePsf] 5
$= cfof]hgf +rfng M pkoQmfgfsf amp cfof]hgf dWo] dWoklZrd b klZrdsf s]xL lhNnfdf amp
j6 cfof]hgf +rfng ePsf] b]lvG5 eg] kjf~rndWodf~rn klZrdf~rn ljsf If]qsf sg
lhNnfdf sgdf dfq cfof]hgf +rfng ePsf 5g ctM cfof]hgf 5gf6 ubf Wofg lbg kg]
b]lvG5
$= cfof]hgfut vr M dGqfno cGtut +rflnt cfof]hgfxdf vr uL s[lif pTkfbgdf j[l4 ug]
s[lif If]qnfO JojfoLs0f ug] nIo x]sf]df cfof]hgfx +rfngsf] ) k|ltzt b]lv k|ltzt
eGbf a9L do JotLt eOs]sf] cjyfdf Gog vr u]sf] b]lvG5
jb]zLs C0f cgbfg xof]udf +rflnt cfof]hgfx k|efjsfL kn] +rfng xg gSbf jb]lzs
xof]u sdsf] k0fkn] pkof]u xg s]sf] 5g eg] C0fdf +rfnLt cfof]hgfsf] xsdf cgfjZos
kn] Jofh ltg k] Jooef a9g uPsf] 5 ctM dGqfnon] cfof]hgfsf] sfoIfdtfdf j[l4 uL
u0ftLo k|efjsfL kn] cfof]hgf DkGg ufpg] tkm Wofg lbg kg] b]lvG5
$= lzifsut vr M dGqfno cGtut +rfnLt pkoQmfgfsf cfof]hgfxn] xfnDd vr u]sf] sd
dWo] kfdzbftf sfofno Jojyfkg pkef]u sfofno +rfng cgudg tyf ab]lzs e|d0fdf
j9L vr ePsf] pNn]v 5
186
5 cgbfg ljt0f M dGqfnon] of] jif $ ah]6 pkndashzLifsjf6 ljleGg sfoqmdx +rfngdf = cj
amp$ sf]8 $ nfv xhf cgbfg lbg] uL sfoqmd jLs[t ePsf]df lt sfoqmd +rfngdf =
cj ( sf]8 nfv ^amp xhf cgbfg ljt0f u]sf] ljj0f k|fKt ePsf] 5
cgbfg pTkfbgsf] tngf ubf )^(amp)df cgbfg =( k|ltzt a[l4 ePsf]df vfBfGg
kmnkmn pTkfbg qmdzM = = k|ltzt 36L ePsf] 5 ouL )amp)amp df cgbfgdf
=$ k|ltzt a[l4 ePsf] 5 eg] vfBfGg pTkfbgdf qmdz (=$$ $=^ k|ltzt a[l4 )ampamp
df cgbfgdf (= k|ltzt a[l4 ePsf] 5 eg] vfBfGgdf =) k|ltzt 36L kmnkmndf =
k|ltzt dfq j9L pTkfbg ePsf] 5 cflys jif )ampamp df klg vfBfGg pTkfbgdf amp=)$ k|ltzt
x|f cfPsf] 5 odf qmlds wf NofO s[lif If]qsf] ljsf a[l4 ug tkm dGqfno k|oft x]sf]
hgfPsf] 5 s[lif pTkfbg pTkfbsTjdf w] tTjxn] k|efj kfg] ePtfklg cgbfg j[l4 xb uPsf]df
pTkfbg eg] ck]lIft kdf j[l4 xg gSg plrt xf]Og ctM cgbfgnfO pTkfbg pTkfbsTj+u
cfj4 ugkb5
cgbfg pknJw ufpg ah]6 JojYff ePsf] sd dWo] = cj amp) sf]8 nfv ah]6
vr ePsf] b]lvPg vr gePsf] ah]6 dWo] klg sfoqmd +rfng ug 56ofPsf] ah]6 36L vr
ePsf] 5 fy sf]8 ) nfv Jojyf ePsf sfoqmd +rfng g ePsf] 5g sfoqmd
sfofGjog Ifdtdf j[l4 ug kb5
6 ljz]if s[lif pTkfbg M n]vfkLIf0fjf6 folgs k|f+ufls dnsf] dNo cgbfg jfkt s[lif fdfu|L
sDkgL lnld6]8 fN6 6]laquol8Eumlsf skf]]zgnfO = cj $$ sf]8 nfv (amp xhf cgbfg lbPsf]
b]lvG5 eg] dGqfnon] b]vfPsf] cgbfg DjlGw ljj0fdf =$ cj sf]8 ( nfv ampamp xhf
b]vfPsf] n]vfkLIf0fjf6 pGgt jLpdf dNo cgbfg jfkt fli6laquoo jLp jLhg sDkgL lnld6]8nfO
= sf]8 nfv $ xhf cgbfg lbPsf]df k|fKt ljj0fdf = sf]8 nfv $ xhf dfq
b]vfPsf] 5 oL Ps ah]6 pk zLifsjf6 uPsf] cgbfgdf dfq n]vfkLIf0fjf6 b]lvPsf] sd eGbf
k|fKt ljj0fdf = cj $ sf]8 $ nfv ^ xhf 36L b]lvPsf]df n]vfLIf0fjf6 b]lvPs c+s
dfj] ulPsf] 5 jftljs ePsf] sfd vrsf] cfwfdf ljj0f pknJw ufpg kb5
7 ffolgs dn M s[lif fdfu|L sDkgL lnld6]8 nfO olof l8=P=kL kf]6f olof l8=P=kL kf]6f
nfv ) xhf amp d]=6gdf dNo cgbfg jfkt cj ^ sf]8 ^) nfv pknJw ufPsf]df
cj ^^ sf]8 ( nfv vr eO ( sf]8 ( nfv jfsL x]sf] b]vfPsf] 5 jfsL x]sf]
sd l~rtsf]if bflvnf ug kb5 To uL sDkgLn] dn klrfng jfkt sf]8 amp nfv
) xhf vr n]v]sf] dWo] )(=() d]l6laquos6g dnsf] sf]8 ^ nfv ^ xhf vr b]vfPsf]
5 eg] zGo d]l6laquos6gsf] klrfng vr egL sf]8 nfv xhf vr b]vfPsf]n] zGo dn
klrfng vr jftljs gb]lvPsf]n] cn xg kb5 fN6 6laquo]l8Eumlsf skf]]zg lnld6]8nfO nfv amp xhf )) d]l6laquos 6g dnsf] dNo cgbfg
jfkt cj amp sf]8 $ nfv pknAw ufPsf]df nfv amp xhf d]l6laquos 6g dn vlb u]sf]
hgfO 1 cj 99 sf]8 nfv ampamp xhf vr n]lv $ sf]8 $^ nfv a9L vr u]sf] 5
a9L vr ugkj d+Gqfnosf] jLs[lt lnPsf] gb]lvPsf]n] skf]]zgnfO lhDd]jf jgfpg kb5
ffolgs dn cfoftsf] nflu k|lttkq vf]Nbf aFs sldzg afkt s[lif fdfu|L sDkgL lnld6]8n]
nfv () xhf 71265 d]l6laquos6gsf] nflu $ nfv 31 xhf vr hgfPsf] 5 t fN6 6laquo]l8Euml
skf]]zg lnld6]8n] nfv amp xhf amp d]6laquoLs 6gsf] amp nfv $ xhf vr n]v]sf]] dGqfnosf]
cWoog 6f]nLn] lkmflz u]sf]df n]vfklIf0f cjlw Dd 5fgljg ePsf] 5g o ljifodf 5fgljg
xg kb5 = 8 aLp lahg cgbfg M pGgt aLp aLhg cgbfgdf lalqm ljt0f ug ))) d]l6laquos 6g sf] dNo
cgbfg afkt fli6laquoo aLp aLhg sDkgLnfO =$ zt cgbfg pknAw ufPsf] 5 pQm
sDkgLn] s] sg pGgt aLp sxfFsf slt s[ifsnfO cgbfgdf pknAw ufO slt vr u]sf] lyof]
f]sf] ljj0f k|fKt uL dGqfnon] u7g u]sf] cgbfg sdsf] lxfa kmkmfs sfo6f]nLn] lxfa
hfFr uL cgbfg ljt0f Jojyfkg ldlt dIf k]z u]sf] gb]lvPsf] Jojyfkg ldltn] lxfa
kmkmfs u]sf] b]lvPg ctM sDkgLn] u]sf] sfdsf] vrsf] kmf6jfL lkmfl 6f]nLsf] k|ltj]bg
kmkmfs u]sf] k|ltj]bg vr geO jfsL x]sf] sd lkmtf uL DjlGwt fhZj vftfdf bflvnf
u]sf] k|df0f k]z xg kb5
9 Ps ufFp Ps pTkfbg M Ps lhNnf Ps pTkfbg sfoqmd Ps ufFp Ps pTkfbg Ps lhNnf Ps
pTkfbg sfoqmd sfofGjog lgb]lzsf 2070 df cgu|fxL +yfaf6 ) k|ltzt sd hDdf u]sf]
187
k|df0f k]z ePkl5 50 k|ltzt sd cgbfg lbg] Jojyf 5 ljleGg sfoqmd ~rfngsf] nflu
s[lif pBd s]Grsaquo nfO sf]8 amp nfv kfljfls v]tL sfoqmdsf] nflu s]lGrsaquoo xsfL +3nfO
sf]8 kk Jojfo k|jbwgsf] nflu Ps Pzf]lzozgnfO 2 sf]8 ) nfv d]t ^
sf]8 ampamp nfv zzt cgbfg lbPsf] 5 lt +yfxn] jLs[t sfoqmd cgf u]sf] sfdsf] k|ult
vrsf] ljj0f Dd klg k]z u]sf 5gg Jojflos s[lif tyf Jofkf cfof]hgfn] lqk]Zj lyt
Ps kk JojfoL +yf+u $ nfv xhf cgbfg lbg] ul Demftf u]sf] dWo] xfn Dd
nfv ^ xhf cgbfg pknAw ufPsf]5 d+qfnon] d]t f]xL +yfnfO of] jif nfv
cgbfg pknJw ufPsf]n] Ps +yfnfO bf]xf]f] cgbfg lbPsf] b]lvof] =
10 jLdf k|Lldod cgbfg M dGqfnon] jLdf ldltnfO jfnL tyf kz wg jLdfsf] amp k|ltzt cgbfg
jfkt =^ sf]8 (^ nfv $ xhf lgsff lbO vr n]v]sf] 5 pQm sdjf6 sg lhNnfsf] sg
s[ifssf] jfnL tyf kzk+IfLsf] sn slt sd jfjsf] jLdf ufPsf] dWo] ljdf lk|ldod jfkt slt
sd ltg k]sf] lyof] f] sf] amp k|ltzt lk|ldod eQmfgLdf slt sd eQmfgL lbOof] slt sd
art x]sf] jf lk|ldot jfkt ltg jf+sL 5 f] sf] lhNnfut s[ifsut kn] ljj0f dfu ulPsf]df
k|fKt ePg ctM pQmfgfsf] ljj0f k]z xg kb5 fy cflys jifsf] cGTo Dd vr geO jf+sL
x]sf] sd eP f] d]t lkmtf ul DjlGwt fhj vftfdf bflvnf xg kb5 11 fxt cgbfg M fli6laquoo kgM lgdf0f sf]ifjf6 k|fKt sd fli6laquoo jLp jLhg sDkgL lnld6]8nfO esDk
lkl8t $ lhNnfsf s[ifsxnfO fxt jk dssf] jLp cgbfgdf ljt0f ug] sfosf] nflu =
s]f8 k]ZsL jk pknJw ufO vr n]v]sf] b]lvof] jLp jLhg sDkgLn] sg lhNnfsf slt s[ifsnfO
slt jLp cgbfgdf pknJw ufof] slt sd jf+sL 5 eGg] DjGwdf ljj0f klg k]z xg cfPg
ctM cflys jifsf] cGTo Dddf slt jLp vlb uL slt vr u]sf] 5 f] sf] k|df0f sfuhftx
lxt k]z ug nufO k]ZsL km5of6 xg kg] art sd lkmtf uL DjlGwt fhj vftfdf bflvnf
xg kb5
12 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod cgf Ps cflys jifdf Ps k6s
jf k6s k6s uL =))))) eGbf j9L sdsf] Pp6 JolQm kmd sDkgL jf +yf jf6 Ps k6s
eGbf j9L f]em vlb ug lsg] 5g egL ki6 Jojyf x+bf x+b ljleGg cfktL stfx +u k6s
k6s vlb u]sf] amp))amp))) lgod Ddt b]lvPg =
13 lhGL fdfg vr M cflys sfoljwL lgodfjnL )^$ sf] lgod $^ df sfL DklQsf] lxgfldgf
gxg] uL lhGL fdfgsf] nut gt]tf lxt Tosf] +If0f ug] stJo Totf] DklQsf] lhDdf lng]
sdrfL DjlGwt sfofno k|dvsf] xg] Jojyf 5 dGqfnon] ljleGg cfktLstfxjf6
))^ndash sf] fdfg 5kfO uL cfktL ePsf] fdfg lhGL cfDbfgL uL Ps k6ssf] lgsfL
dfukmffdjf6 lhGL lstfjdf vr hgfPsf] 5 5kfO uL k|fKt ePsf fdfgx 6f]df dfHbft
fv] cfjZostf jLs[t dfu kmffd cgf vr hgfO qmdzM dfHbft 36fpg] Jojyf ug kb5
14 36L s s6[f M cfktLstfxjf6 fdfg cfktL ubf cfos P]g ) sf] bkmf -$_ cgf
ljn sd -d=c= s jfx]s_ sf] = k|ltztn] clu|d s s6[f ugkg]df cfktLstfxjf6 36L
s6[f u]sf]n] gku s jfktsf] sd )amp cn xgkb5
15 j9L vr n]v]sf] M cflys sfoljwL lgodfjnL )^$ sf] lgod ^-_ jdf]lhd vrsf] ljn ekfO
lxtsf] n]vf fVg kg] Jojyf 5 Ps cfktLstfnfO ljn eGbf j9L vr n]v]sf] )))
DalGwt cfktLstfjf6 cn uL fhZj vftfdf bflvnf ug kb5
16 s ljhs M dNo clej[l4 s P]g ) sf] bkmf $ df cfktLstfn] lnln]jf gDj lxtsf]
ljhs lbg kg] Jojyf 5 ljleGg cfktLstfn] s ljhs hfL ubf ljhs gDj gjemLg] s]d]6
u]sf] tyf gDj d]6L k]mL lk|G6 u]sf] ljhs hfL u]sf] x+bf cfGtls fhZj sfofnodf dNo
clej[4Ls dfof]hg ePsf] k|df0f k]z ug] cGoyf d=c=s jfkt eQmfgL ePsf] =)( cn
ugkb5
17 j9L eQmfgL M Ps sdrfLn] kf]vfdf fg dfgj clwsf tyf rgfsf] xs DjGwL tflnd
+rfng uL k]z ulPsf] k+mf6jfLdf +nUg ljn ekfOsf] hf]8 =)amp^) ePsf] lghsf] e|d0f
ljn =amp( uL hDdf vr =(amp$ jf6 lghsf] k]ZsL =))) km5of6 uL =$amp$
dfq f]wegf eQmfgL ugkg]df =^) f]w egf lbO j9L eQmfgL u]sf] =^ cn uL
fhZj bflvnf ugkb5
18 k|df0f j]usf] vr M Ps sdrfLsf] dfgf tyf xflh ePsf] ldlt eGbf cufl8sf] xflh tyf ljbf
lnPsf] k|df0f j]u tnj eQf eQmfgL lbPsf] kfOof] ctM tnj eQf eQmfgL lbg kfpg] cfwf k|df0f
eP k]z xg kb5 cGoyf =^) cn xg kb5
188
19 k]ZsL jf+sL M cflys sfoljwL lgodfjnL )^$ sf] lgod amp$ df Dofb leq k]ZsL lng] lbg] bj
yLn] k]ZsL km5of6 ugkg] Jojyf 5 t ljleGg kbflwsfLn] lnOPsf] k]ZsL ==$(^)
cflys jifleq km5of6 guL jf+sL x]sf] x+bf k]ZsL km5of6 ugkg]
20 hdfgt M fjhlgs vlb P]g )^ sf] bkmf amp sf] pkbkmf jdf]lhd Demftf ug gcfpg]
kmdsf]] hdfgt =))) hkmt uL fhZj bflvnf xgkb5
21 zLifs kms M cflys sfoljlw lgodfjnL )^$ sf] lgod -s_ jdf]lhd vr ug] jf vrsf]
lgsff lbg] clwsf k|fKt clwsfLn] sd jLs[t ah]6leq DalGwt vr zLifsdf kb5 vr
ug jf+sL 5 eg] dfq vr ug] lgsffsf] cfb]z lbgkg] Jojyf x]sf] 5 dGqfnon] o jh]6 zLifs
( kmlgr tyf lkmSrjf6 =ampamp$) sd g+= ( d]lzgL cfhf vr zLifsdf vr
n]v]sf] lgod Ddt gb]lvPsf]
22 bflvnf k|ltj]bg M cflys sfoljwL lgodfjnLdf Jojyf ePsf] do leq lhGL dfnfdfg bflvnf
uL cBfjlws ulgkg]df kzk+IfL ljsf dGqfnon] n]vfkLIf0fsf] cjlw )amp( Dddf klg
bflvnf uL bflvnf k|ltj]bg s[lif ljsf dGqfnodf k7fPsf] b]lvPg bflvnf k|ltj]bg k]z xg kb5
23 fdfg cfktL M Ps kmd+u jf]nkqsf] dfWodjf6 vlb ulPsf] =^$^$ Nofk6k ) yfg
8]S6k amp yfg vlb ubf cfktLstfn] k]z ulPsf] k]lzlkms]zg fli6laquoo rgf k|ljwL s]Gb|jf6
tof ulPsf] k]lzlkms]zg kms k]sf] tyf cfOPcf] tyf lO l6lkms]zg xg kg] elg
k]lzlkms]zgdf pNn]v ePtfklg l6lkms]zg sf] k|df0f gePsf]n] o k|sfsf] vr lgoldt eGg
lsPg
24 wf6L tkm M ut cf=j= )ampamp b]lv g gt]tf eGbf j9L eO kms k]sf] sd =$ndash b ofxf
ug kg] b]lvG5
vfB k|ljlw tyf u0f lgoGq0f ljefu
1 cfGtls lgoGq0f Jojyf M sfofnon]] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf
ekbf] k|efjsfL agfpgkb5 cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf cfof]hgfn] jflifs vlb
of]hgf tof gu]sf] lhGL dfnfdgsf] lnnfd tyf ddt gePsf] k|To]s lghfdtL kbsf] sfo
ljj0f agfO nfu gu]sf] p2]Zo k|flKtdf cfOkg] Defljt hf]lvd If]qxsf] klxrfg f]
lgfs0fsf] nflu sfoqmd Jojlyt gu]sf] 3hUufsf] nut dNo vnfO tf]lsPsf] 9fFrfdf gfv]sf]]
tfns lgsfoaf6 lgLIf0f ePsf] k|ltj]bg gePsf] ddt clen]v vftf gfv]sf] htf Joxf]f b]lvPsf
5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0fnfO k|efjsfL agfpg kb5
2 f]em vlb M fjhlgs vlb P]g )^ sf] bkmf -_ df vlb ubf k|ltkwf lldt xg] uL
6qmfndash6qmf kfL vlb ug xbg eGg] Jojyf x]sf] 5 eg] fjhlgs vlb lgodfjnL )^$ sf]
lgod $-_ df =) nfv kofFDd nfut cgdfg ePsf] dfnfdfg jf cGo ]jf lnaGbL
befpkq cfJxfg uL vlb ug lsg] lgod -v_ df Ps cflys jifdf Ps k6s jf k6s
k6s uL LdfeGbf a9L sdsf] jf Pp6 JolQm kmd sDkgL jf +yfaf6 Psk6seGbf a9L f]em
vlb ug gkfpg] Jojyf x]sf]df ljefun] of] jif ufO8 nfOg tof ljleGg 5kfO s[lif DaGwL
Nofa tyf cGo fdfgx =) f]em vlb u]sf] lgodDdt b]lvPg
3 Nofa fdfu|L M Jojflos s[lif tyf Jofkf cfof]hgfaf6 vfB k|lalw tyf u0f lgoGq0f laefusf]
nflu of] aif $amp$$)ndash dNo afasf km8 ldSr PgfnfOh Ps dfOs|f]cf]oe l8hfOg
l6d Pslon 6fOd kL=L=cf= Ps l6|kn Sjf8kf]n Uof s|f]df]6f]u|fkm df k]S6f]dL6 -
lh=L=Pd=P=_ Ps l6|kn Sjf8kf]n lnSo8 s|f]df]6f]u|fkm df k]S6f]dL6 -Pn=L=Pd=P=_ Ps
Nofa OSokd]G6x vlb uL xtfGt0f e cfPsf] b]lvG5 fy oaif ljefuaf6 d]t = sf]8
nfv dNosf cGo ljleGg yk fdfgx vlb u]sf] b]lvof] fjhlgs vlb lgodfjnL )^$
sf] lgod cgf jflifs vlb of]hgf tof guL ba ltaf6 oL ulg] vlb k|s[ofdf lgoGq0f
xg kb5 4 sG6]Gh]GL vr M slG6Gh]GL vr ug] DaGwdf fjhlgs vlb lgodfjnL )^$ cgf cgrL
df pNn]lvt Jojyfafx]s cGo sg cfwf b]lvbg cgrL df jsrf6 vr = k|ltzt fgfltgf
cGo vr = k|ltzt egL pNn]v ePtf klg s] stf vrx dfj]z xg] xf] P]g lgoddf ki6 pNn]v
gePsf] dGqfno ljefuaf6 d]t sg gLltut lg0fo gePsf]df e|d0f eQf OGwg vr uf8L
df]6fOsn sfofno tyf cfjf ejg ddt rgf k|sfzg lrof vfhf vr htf sfodf $
nfv amp) xhf $ fjhlgs lgdf0f zLifsaf6 vr n]v]sf] b]lvPsf] 5 sfofno ~rfng+u
189
DalGwt vrxsf] ah]6 Jojyf ePsf] b]lvG5 Totf sfosf] nflu ah]6 gku ePdf f]xL ah]6
pkzLifsdf yk uL vr ugkg]df fjhlgs lgdf0f zLifsaf6 vr n]v]sf] pkoQm b]lvPg
5 dNo clej[l4 s M dNo clej[l4 s lgodfjnL ) sf] lgod 5-s_ cgf dNo clej[l4 s
eQmfgL ubf f] sf] hfgsfL DjlGwt cfGtls fhj sfofnonfO lbgkg]df = nfv xhf
eQmfgLsf] hfgsfL lbPsf] gb]lvPsf]n] s dfof]hg ePsf] k|df0f k]z xg kg]
6 s cn M Ps slon] d=c=s ljhs hfL guL d=c=s eQmfgL lnPsf]n] =$$ d=c=s
cn xgkg] k|ult ldIff uf]i7Ldf Ps sdrfLn] a9L etmfgL lnPsf] =) s bflvnf gePsf]
= xhf $)) e[s6L d08kdf +rfng ePsf]df e[s6L d08knfO 6n ef8f = xhf clu|d
s =$ xhf amp^ cn xgkg]
7 btf sfod gePsf] M ejg lgdf0fsf] 7]Ssf Demftf ubf lgdf0f JojffoLsf] aL=cf]=So=df dfj]z
uL xf]08f olgsg df]6 fOsn vlb ug egL = nfv () xhf dfa]z u]sf]df k|yd aLn
eQmfgL ubf Ps df6 fOsn sf] =nfv (xhf ( d]t eQmfgL u]sf] 5 f] ljefusf]
lhGL vftfdf bflvnf ePsf] 5g ctM clanDa lkmtf uL ljefusf] gfddf btf sfod xgkb5
8 gkfpg] tna M ljefusf] )amp(^ sf] kqfgf Ps sdrfLsf] )amp( b]lv )amp$ Dd
jifsf] nflu a]tnjL cWoog ljbf jLs[t ePsf]df f] ldlt b]vL )amp kfif dlxgfDdsf] tna
eQf =nfv xhf $^ eQmfgL uPsf]n] pQm sd lghaf6 cn xgkb5
9 ahf lgLIf0f M of] aif vfB u0f lgoGq0f dxfzfvf -s]Gb|_ tyf If]qLo vfB k|ljlw tyf u0f lgoGq0f
sfofnoxndash d]taf6 yflgo ahf kdfs]6 tyf vfB pBf]uxsf] lgLIf0fdividecgudg uL vfB
tyf bfgfsf] ) gdgfx +sng ulPsf dWo] )^ j6f gdgfx Gogtsf blift e]l6Psf]df
Gog u0ft tyf blift vfB tyf bfgf pTkfbgdivideljqmL ljt0f ug] )^ JojfoLxnfO cleof]u
lxt sfggL sfjfxLsf] nflu d2f rnfOPsf] pNn]v 5 t cleof]u lxt sfggL sfjfxLsf] nflu
d2f bfo ePsf JojfoLxnfO s] stf] sfggL sfjfxL eof] f] pNn]v ulPsf] 5g sfggL
sfjfxLsf] cjyf d]t b]lvg] ljj0f tof xg kb5
10 ljZn]if0f ]jf M s]Gb|Lo vfB k|of]uzfnfaf6 ^) If]qLo k|of]uzfnfxaf6 vfB Sjf]G6fOg
k|of]uzfnfxaf6 ampamp) ofp k|zf]wg s]Gb| hDnfaf6 ) d]t )$ gdgfx klIf0f ljZn]if0f
u]sf] pNn]v 5 cfkrfls ahf lgLIf0f tyf 58s] hf+r pBf]u lgLIf0f l6lkms]zg tyf
k|dfl0fs0f u0ft lgwf0f tyf kldfhg pkef]Qmf Pj+ cGo ]jfu|fxLsf] dfu cgf f] sfo
ePsf] b]lvG5 k|rf k|f uL pkef]Qmf juxdf vfB jR5tf Pj+ u0ft jf] r]tgf sfoqmd
amp() k6s +rfng u]sf] pNn]v 5 t Tosf] k|efjsfLtf s] stf] ePsf] lyof] f] sf] af]df s]xL
pNn]v ePsf] b]lvPg To uL pkef]Qmf juxdf vfB jR5tf Pj+ u0ft jf] r]tgf sfoqmd
amp() k6s +rfng u]sf] pNn]v 5 t Tosf] k|efjsfLtf s] stf] ePsf] lyof] f] sf] af]df s]xL
pNn]v ePsf] b]lvPg
kmnkmn ljsf lgb]zgfno
1 cfGtls lgoGq0f k|0ffnL M sfofnon] k|rlnt P]g lgodsf] kfngf ul cfGtls lgoGq0f Jojyf
ekbf] k|efjsfL agfpg kg]df f] cgfsf] Jojyfsf] kfngf u]sf] b]lvPg ht k|To]s lghfdlt
kbsf] sfo ljj0f jgfO nfu gu]sf] p2]Zo k|fKtLdf cfO kg] Defljt hf]lvd If]qxsf] klxrfg
f] lgfs0fsf] nflu sfoqmd Jojlyt gu]sf] kfgf dfndfgsf] dNo gvn]sf] lhGL dfndfgsf]
lnnfd gePsf] rNtL d]lg tyf jfL fwg ddt ubf ddtsf] clen]v gfv]sf] jflifs
sfoDkfbg k|ltj]bg tof gu]sf] lb lgoGq0f vftf gfv]sf] htf cfGtls lgoGq0f Jojyf
sdhf] xFbf sfofnoaf6 +rfng ug] lqmofsnfkx ldtJooL k|efjsfL kfbzL gxg]
sfofnoaf6 k|bfg ulg] ]jfdf d]t c kg] ePsfn] k|rlnt P]g lgodn] tf]s]sf] k|s[of cjnDag
ul cfGtls lgoGq0f Jojyf k|efjsfL agfpg kb5
2 cgbfg M cgbfg vr lzifs cGtut jfhfsf] ljBfnonfO htg gL tyf jurf Jojyfkgsf
nflu =$ nfv cgbfg pknJw ufPsf] b]lvG5 ljBfnon] vrsf] ljn ekfO +nUg uL k]z u]
cgf cflys jif )^^( b]lvg x]s jif = nfvsf bn] xfn Dd ^ nfv cgbfg pknJw
ufPsf] 5 xfn Dd htg v]tL ljsfdf ePsf] pknJwL tyf Todf ug kg] lgGttf DjGwdf
cgudg dNof+sg u]sf] kfOPg ju+rf Jojyfkg sfoqmddf ePsf] vrsf] k+mf6jfL k]z ubf e|d0f
ljndf xjfO e|d0f jfkt JolQmnfO g]kfnuGhndashjfhf sf7df08f+ndashg]kfnuGhsf] xjfO hxfhjf6
e|d0f u]sf] oyfy k|df0f +nUg guL xjfO ef8f =$^ xhf eQmfgL lnPsf] b]lvPsf]n] pQm sd
cn ugkb5
190
3 bf]Jj eQmfgL M e|d0f vr lgodfjnL )^$ sf] lgod ^ cgf xjfO oftfoftsf] ljwf k|of]u uL
hfg lsg] yfgdf laringlto tx jf f] eGbf dflyNnf] txsf kbflwsfL jf sdrfLn] txdf rNg]
fjhlgs oftfoft -6ofSL jfx]s_ sf] fwgjf6 e|d0f u]df lghn] Totf] fjhlgs oftfoftsf]
fwgsf] ef8f bsf] bf]Jj sd kfpg] Jojyf gx]sf] cjyfdf $ sdrfLxnfO jef8f jfkt
bf]xf]f] ef8f ^ xhf vr eQmfgL u]sf] b]lvPsf]n] oL lgod ljkLt vr n]vL eQmfgL ePsf]
sd cn ugkb5
4 tflnddf j9L vr M cy dGqfnosf] sfoqmd +rfng lgb]lzsf )amp) cgf tflnd s]Gb|x jfx]s
cGo lgsfojf6 Grflnt j k|sfsf tflndsf gtf]t JolQm k|lzIfssf] kflgtdLs to eP cgf
DjlGwt sfofnon] +rfng u]sf] tflnddf f]xL sfofnosf] gtf]t JolQm ePsf] cjyfdf sIff lnP
jfktsf] kflgtlds gkfpg] t sfokq jfktsf] sd dfq kfpg] tyf sfofno jfx]ssf] xsdf k|lzIf0f
tyf sfokqjfkt kfpg] Jojyf u]sf] 5 t sfofnon] dfkb08 ljklt tflnd sfoqmddf
ljleGg k|lzIfsnfO jl9 eQmfgL lbPsf] amp xhf DjlGwtjf6 cn ugkb5
5 lzifs ljkLt vr M cflys sfoljwL lgodfjnL )^$ sf] lgod cgf vr ug] jf vrsf]
lgsff lbg] clwsfLn] sd jLs[t ah]6 leq DjlGwt vr lzifsdf x] ug kb5 vr ug
jf+sL 5 eg] f] sf] ljrf uL vr ug] vr ug lgsfzf lbg kg] Jojyf u]sf] 5 lgb]zgfnon]
g]6 h8fgdf vr u]sf]df hg lzifsjf6 vr n]Vgkg] xf] f] guL lzifs kms kfL vr n]lv
eQmfgL u]sf] b]lvPsf]n] oL lgod ljkLt vr n]vL eQmfgL u]sf] $ xhf lgodDdt
b]lvPg
6 jl9 u|]8 eQmfgL Mlghfdlt ]jf P]g )$( cgf lghfdtL lstfjvfgfn] kflt u]sf] tnlj
k|ltj]bg cgf sdrfLxsf] tnj u|]8 eQmfgL ulg kb5 lghfdlt lstfjvfgfsf] )amp
sf] tnlj k|ltj]bg cgf sdrfLxsf] u|]8 sd j9L eQmfgL ePsf] b]lvPsf]n] a9L eQmfgL
^ xhf DjlGwt sdrfLxjf6 cn ugkb5
dTo ljsf lgb]zgfno
1 ah]6 lgs[o M o lgb]zgfnojf6 of] jif 3g dTo pTkfbg sfoqmd +rfng ug DjGwLt
s[ifsdivides[ifs dxdivide+yfnfO cgbfg pknJw ufpg = sf]8 ( nfv xhf ah]6 Jojyf
ePsf]df = sf]8 $ nfv ^ xhf dfq vr uL = sf]8 ^ nfv Xhf ah]6 vr
guL lgs[o jgfPsf] kfOof] ctM dTo kfngsf] If]q ljtf uL nIo cgf sfoqmd +rfng
vr ug] Jojyf ugkb5
2 nIo tyf k|ult M o lgb]zgfnojf6 ljleGg $^ sfoqmd +rfng ug] uL ah]6 Jojyf ePsf]df
sfoqmd +rfngdf =$ sf]8 nfv xhf vr u]sf] b]lvG5 $ sfoqmddf nIo cgf
k|ult ePsf] b]lvPg jLs[t sfoqmd cgf zt k|ltzt k|ult ug] tkm cu| xg kg] b]lvG5
3 sfoqmd +zf]wg M sfoqmd g+= ==)=amp( df Ps ln+uLo l6n]lkof k+hfnL xofrL j6f lgdf0f
ug] sfosf] nflu = nfv ah]6 Jojyf ePsf]df gjnkfL lrtjg jffdf PsndashPs dTo
xofrL lgdf0fsf nflu s[ifsnfO =) nfv bn] =) nfv cgbfg lbO vr n]v]sf] b]lvof]
sfoqmd z+zf]wg j]u Ps dTo xofrL lgdf0fsf] nflu yk =) nfv vr n]vL a9L vr n]v]sf]
lgod +ut b]lvPg
4 rfdfls vr M lgb]zgfnon] of] jif rfn vr tkm t]gtf] rfdflsdf (^= cf dlxgfdf dfq
amp=( k|ltzt tyf k+hLut vr tkm t]gtf] rfdflsdf amp=$ cf dlxgfdf dfq $=( k|ltzt
vr u]sf]n] jLs[t sfoqmd cgf sfoqmd +rfng uL vr ulg kb5
5 lhGL Jojyfkg M cflys sfoljwL lgodfjnL )^$ sf] lgod ) jdf]lhd lhGL lgLIf0f uL
)ampamp) df k|ltj]bg k]z u]sf] 5 k|tt lhGL lgLIf0f k|ltj]bgdf lhGL lgLIf0f ubf rfn
cjyfdf x]sf fdfgx rf]L ePsf]n] drNsf d]t u]sf] kfOof] eGg] pNn]v 5 t pQm
k|ltj]bgdf sg sg fdfgx rf]L ePsf] xf] pNn]v 5g ctM rf]L ePsf fdfgx k|ltj]bgdf
pNn]v ulg kb5 ssf] nfkjfxLn] ubf jf s] sf0fn] ubf rf]L ePsf xg o DjGwdf k|rlnt
sfgg jdf]lhd sfjfxL uL 6+uf] nufpg kg] b]lvG5
6 bjGbL kbklt M lgb]zgfnosf] nflu sfoqmd lgb]zs b]lv sfofno xof]uL Dd ljleGg kbsf]
nflu bjGbL jLs[t ePsf]df kbx klt geO lQm x]sf] b]lvof] lt kbx dod klt ugkg]]
b]lvG5
7 dTokfng vr pTkfbg M lgb]zgfnon] pknJw ufPsf] ljj0f cgf g]kfndf sn dTo pTkfbg
)ampamp df ^( xhf )) d]l6laquos 6g ePsf]df )ampamp df ampamp xhf d]l6laquos 6g eO )=amp(
k|ltztn] j[l4 ePsf] pNn]v 5 dflysf] tYo+fs cgf dTo kfng If]qdf ah]6 vr =
191
k|ltztn] j[l4 ePsf] 5 eg] sn dTo pTkfbgdf )=amp( k|ltzt dfq j[l4 ePsf] 5 If]qut
pTkfbgdf dTo jLh pTkfbgdf )=( k|ltzt kf]vLdf DfTo pTkfbgdf amp=) k|ltzt 3f]ndf
dTo pTkfbgdf ^=($ k|ltzt ]Gjf] 6laquofp6 pTkfbgdf ) k|ltzt j[l4 ePsf] 5 eg] wfg v]t s]h
OGSnf]rdf pTkfbg =$ k|ltztn] 36L ePsf] b]lvG5 dTo If]qdf ePsf] vr cgf dTo
pTkfbg ug] tkm Wofg lbg kg] b]lvG5 s[lif If]qsf] u|fxy pTkfbg fli6laquoo u|fxy pTkfbgdf j[l4
ub of] jif qmdzM $= = k|ltzt of]ubfg kyenofPsf] b]lvG5 onfO cem j[l4 ub nhfg kg]
ljb]zjf6 df5f cfoftdf ut jifsf] tngfdf of] jif (=$ k|ltztn] 36L ePtfklg of] jif amp
xhf d]l6laquos6g cfoft u]sf] b]lvG5 onfO qmdz Gog ub lgoft pGdv xg kg] b]lvG5
8 ljz]if dTo pTkfbg M lgb]zgfnon] of] jif tfOsf lhNnfxdf k|lt x]S6 ) xhfsf bn] ^$
xhf x]S6sf nflu (^ s[ifsnfO sf]8 () nfv kxf8L lhNnfdf k|lt kf]vL ) xhfsf
bn] )) kf]vLsf nflu (( s[ifsnfO ) nfv d]t ( sf]8 ) nfv cgbfg pknJw
ufPsf] 5 tfOsf ( lhNnfsf s[ifsnfO Gogtd ) nfv b]lv clwstd nfv ljt0f
uL sf]8 $ nfv ) xhf vr n]v]sf] 5 cgbfg pknJw ufPsf dWo] lxfsf Ps s[ifsn]
=amp) x]S6df kf]vL lgdf0f u]sf] jffsf Ps s[ifsn] $=( x]S6df Pp6 kf]vL lgdf0f u]sf]
pNn]v 5 lgb]zgfnon] )amp h]i7 cf dlxgfdf cgbfg pknJw ufPsf]df klg 7nf] +Vofdf
kf]vL lgdf0f ePsf] ljj0f pknJw ufPsf] 5 kf]vL lgdf0f ePsf] DjGwdf ljZjt xg ljz]if
dTo pTkfbg sfofGjog sfoljlw )amp jdf]lhd cgudg ug kb5
9 sG]6Gh]GL vr M dTo pTkfbg ljz]if sfoqmd sfofGjog sfoljlw )amp sf] kLR5]bndash sf] bkmf
= df DefJotf cWoog cgudg Pj+ k|zflgs vr jfkt kf]vL lgdf0f nfutsf] = k|ltzt
vr ug Sg] Jojyf 5 vr ug] sd dWo] k|zflgs Pj+ cfjZostf cflrTotfsf] cfwfdf
cgudg sfosf] nflu DjlGwt dTo ljsf s]Gb|n] lhNnf s[lif ljsf sfofnon] )ndash) k|ltztsf]
bn] ^) k|ltzt dTo ljsf lgb]zgfnon] $) k|ltzt vr ug kfpg] Jojyf 5 sfoljlwdf
ePsf] Jojyf cgf sG6]Gh]GL jfkt u]sf] vr sdsf] sfofnout clen]v fVg kg] cgbfg
vr sdsf] = k|ltzt Dd dfq vr ugkg]df lgb]zgfnon] f] jfkt clen]v fv]sf] b]lvPg
lgb]zgfnon] pknJw ufPsf] tfO tyf kxf8L lhNnfdf kf]vL lgdf0f dTo xofrL lgdf0f
PlP6 vlb ljt0f jfkt cgbfg vr DjGwL ljj0fdf =(^^^^)( vr u]sf] ljj0f k]z
u]sf]n] f]sf] = k|ltztn] xg] =$($ sG6]Gh]GL jfkt vr n]Vg kfpg] xG5 lgb]zgfnon]
rfn cgbfg zLifsdf hDdf vr =$^ ePsf]n] jf+sL =^($ s] jfkt vr ePsf]
xf] vNbg sfoqmd sG6]Gh]GL vrsf] cBflws ljj0f fv] n]vfkLIf0fjf6 dfu ePsf ljj0f
jftljs vrsf] cfwfdf k]z ug kb5
10 a9L eQmfgL M PlP6 k|lt uf]6f =(((( bn] )) yfg jf]nkqsf] dfWodjf6 vlb ul cfkt[ssf]
jLn =(((()) sf] amp k|ltzt cgbfg jfkt xg] =$$((( eQmfgL lbO vr n]v]sf] b]lvof]
d=c=s d]t pNn]v gu]sf] cjyfdf h8fg vr d]tsf] dNon] )) yfgsf] xg] =amp$
cgbfg vr n]Vg kg]df 7]Ssf sjf]n cgf d c s d]tsf] xg] =(((()) eQmfgL lbPsf]n]
a9L eQmfgL ePsf] sd =amp^ampamp cn xg kb5 fy Demftfdf pNn]v eP cgf PlP6
emfkf b]lv sGrgk Dd ) lhNnfsf s[ifsxnfO jemfpg kg] pNn]v ePsf]n] lgb]zgfnosf] lhGL
vftfdf cfDbfgL hgfPsf] kfOPg vlb ePsf PlP6x tf]lsPsf] k]lzlkms]zg cgfsf lyP ls
lyPgg DjlGwt k|fljlwsjf6 hf+r ufPsf] d]t kfOPg ctM DjlGwt k|fljlwsjf6 k]llkms]zg
cgfsf] fdfg lyof] lyPg hf+r ufPsf] k|+df0f DjlGwt s[ifssf] kf]vLdf h8fg u]sf] k|df0f
k]z xg kb5
11 cu|Ld s M Ps xlrjnfO ljwf jfktsf] sd ampamp) eQmfgL ubf cfos P]g ) sf]
bkmf amp cgf k|ltzt cu|Ld s $amp^ s6[f uL eQmfgL ugkg]df ()) dfq s6[f
uL eQmfgL u]sf]n] 36L s s6[f ePsf] sd ^ lghjf6 cn ug kb5
12 lhGL cfDbfgL M Ps sdrfLnfO =) f]wegf lbPPsf] dWo] l8lh6n Sofd]f sDKo6sf]
ldlt )amp sf] ljn g+= ^ jf6 fdd df]jfOn yfg d=c= s d]t ))) dfj]z
ePsf] b]lvof] o k|sf )amp df JolQmut k|of]hgsf] nflu vlb u]sf] ljn +nUg uL
)amp(( d vr n]v]sf]df sfofnosf] lhGL vftfdf cfDbfgL hgfPsf] d]t b]lvPg ctM sfofno
k|of]udf vlb ePsf] xf] eg] lhGL cfDbfgL u]sf] k|df0f k]z xg kg] cGoyf cn xg kb5
13 Ifltklt sd M lgb]zgfnosf] kl leq k]mGLEuml sfo -sDkfp08jfn lgdf0f_ sf lgdf0f JojflonfO
k|yd bf]gtf] tyf clGtd ljn jfkt =amp eQmfgL lbPsf] b]lvof] lghn] clGtd jLnsf]
jLhs )amp df hfL u]sf] )amp$ df ah]6 vr n]v]sf] b]lvG5 Dofb yk d]t guL
192
l9nf DkGg u]sf]df fjhlgs vlb lgodfjnL )^$ sf] lgod cgf Demftf sdsf]
blgs )=) k|ltzt lgwfLt Ifltklt jfktsf] sd s6[f u] dfq eQmfgL lbgkg]df s6[f u]sf]
gb]lvPsfn] amp lbgsf] Ifltklt jfktsf] sd =)$ cn xg kb5
14 cwf] sfo M lgb]zgfnosf] esDkjf6 If]ltu|t ejg ]S6f]lkml6Eumljf6 ddt Def ug] sfosf 7]= nfO
k]ZsL jk =^^))) pknJw ufPsf] b]lvof] 7]s]bfn] lgdf0f sfo z uL s]xL sfo u]sf]
ynut cjnf]sgjf6 b]lvPtfklg 7]Ssf jLn jgfO k]z u]sf] k]ZsL km5of6 u]sf] tyf lgdf0f
sfo rf DkGg u]sf] b]lvPg ctM fjhlgs vlb lgodfjnL )^$ sf] lgod
cgf uL lgdf0f sfo DkGg ufpg kb5 cGoyf lghn] jf]nkq bflvnf ubf fv]s]f a+s hdfgt
jfktsf] sd ($))) k|fKt uL fhj bflvnf ugkg] b]lvof]
15 k]ZsL afFsL M sfofnon] lbPsf] k]ZsL dod km5of6 xg] u]sf] kfOPg cf= j= sf] cGTodf jfsL
x]sf] k]ZsL amp)^) cflys sfoljlw lgodfjnL )^$ cgf km5of6 xg kb5
s[lif tyf vfB Iff of]hgf
1 jb]lzs xfotf M jb]lzs xfotfsf] pkof]u -g]kfn sfsf] |f]taf6 =$ ldlnog jb]lzs
|f]taf6 $^= ldlnog d]t cd]lls 8n ldlnog 8n k|lt cd]Lls 8n n] xg] $
ca ( sf]8 jifsf] pkof]u ug] uL clk|n ) ) df cfO l8 P +u Demftf ePsf] lyof]
cfof]hgfn] cf=j )^()amp) b]vL )amp cfiff9 -)^ hnfO _ Dd jif df b]xfo cgf
=)ampamp$^$(amp -cd]lls 8n amp(amp))_ pkof]u u]sf]n] cd]lls 8n
$$^^=^ -^=_ afFls x]sf] cyft cgbfg Demftfsf] = dfq pkof]u uL cf]t
aflifs =( vr ePsf]n] cfufdL jifdf afFsL = cgbfg pkof]u xgSg] b]lvbg sfoqmd
sfofGjog gxgsf] sf0f ki6 5g ctM cgbfg xfotfsf] k0f pkof]u xg] uL sfoqmd sfofGjog
ufpg k5
2 jb]lzs |f]t |f]tfGt M cfof]hgfn] pknAw ufPsf] ljj0f cgf lhNnf lyt ^ sfofnoaf6 sfoqmd vrsf] gtf]tdf =(((() kms k]sf] b]lvof] |f]tfGt kmskfL vr n]v]sf]n]
lgoldt ePg
3 sfoqmd k|ult M cfof]hgfsf] jflifs k|ult ljj0f cgf ( j6f sfoqmdsf] k|ultg gePsf]
j6f sfoqmdsf] eGbf 36L k|ult ePsf] j6f sfoqmdsf] ) k|ltt eGbf 36L k|ult ePsf]
( j6f sfoqmdsf] amp k|ltzt eGbf 36L k|ult ePsf]n] aflifs sfoqmd cgf pknAwL ePsf]
b]lvPg nIo cgf k|ult ulg kb5
4 rfdfls vr M cy dGqfnon] jflifs sfoqdm tyf vr ug] clVtofL fy lbOPsf] lgb]zg cgf
clGtd rfdfls tyf ciff9 dlxgfdf sn vrsf] qmdzM $) ) k|ltzt eGbf a9L xg] uL vr
ug gxg] Jojyf u]sf]df cfof]hgfn] of] jif sn vr =amp sf]8 amp) nfv xhf u]sf]df t]|f]
rfdflsdf sf]8 ^ nfv xhf $(= k|ltzt tyf cfiff9 dlxgfdf sf]8
nfv (( xhf $$= k|ltzt vr u]sf] 5 cy dGqfnosf] lgb]zg cgf Gtng sfod u]
rfdfls tyf ciff9 dlxgfdf vr ug kg] b]lvG5
5 sfo Dkfbg Demftf M Jojyfkg +rfng P]g )^$sf] bkmf ( df g]kfn sfn] Dkfbg
ugkg] sgsfd lglZrt cjlwleq Dkfbg -kkmd]G sG6laquofS6_ ulSg kg] jf lglZrt kldf0fsf]
pknlAw xg]ul Dkfbg ugkg] ePdf g]kfn sfsf] fli6laquoo b[li6sf]0fn] k|fyldstfk|fKt sg
sfoqmd jf cfof]hgf sfofGjog ug kg] ePdf sg kbflwsfL +u sfdf cGo sfsf] cltlQm
lhDd]jfL kfPsf] kbflwsfLn] ug kg] sfdsf] ljj0f sfoDkfbg ulSg kg] dofjlw
sfoDkfbgsf] u0ft jf kldf0f d]tsf] sfoDkfbg sf ul Totf] sfo Dkfbg ug] lhDd]jfL
lghnfO lbg Sg] Jojyf x]sf] 5 cfof ]hgfsf sfoqmd lgb]zs +u ulg] Demftfsf] 8laquofˆ6 k|lt
x]sf] tyf dGqfnoaf6 jLs[t ePsf] b]lvPg zfg -Jojyfkg +rfng_ lgodfjnL cgf
sfoDkfbg Demftf ulg kg] b]lvG5
6 f]wegf lxfj M cflys sfoljlw lgodfjfnL )^$ sf] lgod amp-_sf] v08 -u_ cgf bft[kIfaf6
f]wegf dfu ubf al9df $ lbg leq dfu ug kg]df cfof]hgfn] of] jif $ j6f f]w egf dfu lgj]bgaf6 ^$)^ f]wegf dfu ubf tf]lsPsf] do eGbf l9nf ul dfu u]sf] b]lvof]
f]wegf ug afFsL x]sf] )$(ndash dWo] amp(amp) ut ljut jifsf] x]sf] 5
cfof]hgfn] nfut s]Gb| w] x]sf]n] vrsf] ljj0f k|fKt ul dfu ug do nfu]sf] n]vf dxsf
sdrfLx jf ePsf] sf0f pNn]v u]sf] 5
7 Demftfsf] kfngf M kfdzbftf+usf] Demftf lEo ldzgsf] k|ltj]bgdf pNn]lvt ztx
Demftfs tflnsf cgf DkGg ulPsf] xg kg]df k|lalw lasf cGtut rfyf] jifDddf (
193
OsfO DkGg ug kg]df $ dfq u]sf]n] sfo tflnsfsf] k0f cgz0f xg s]g kfdbftf
+usf] sfotflnsfssf] cgz0f ug kb5 8 kfdz ]jf M fjhlgs vLb lgodfjnL )^$sf] lgod amp) cgf fahlgs lgsfon] ) nfv
kofF eGbf a9L dNosf] kfdz ]jf vLb ubf fjhlgs vLb P]g )^ sf] bkmf ) adf]lhd
rgf k|sfzg uL tyf sf]8 kofF eGbf j9L sdsf] kfdz ]jf vLb ug k]df
cGtfli6laquootsf] cfzokq dfu ugkg] Jojyf x]sf] 5 cfof]hgfn] kfdzbftf ljZj vfB tyf
s[lif +u7gnfO jif] sfo cjlwsfnfuL nfut cgdfg cd]lls 8n ^(^ - g] = n]
=amp$^)ndash eQmfgL lbg] uL hgjL )$ df vLb Demftf u]sf] b]lvof] cfof]hgfn]
)ampamp Dddf cd]LsL 8n $$(^ clu|d eQmfgL ^amp^ d]t ^amp -=
n] =$(amp)$amp(_ eQmfgL u]sf] b]lvof] t cfof]hgfn] kfdbftf lgolQmdf fjhlgs vLb
P]g tyf lgodfjlnsf] cg0f guL f]em vlb Demftf u]sf] b]lvof] fjglhs vlb P]g )^
cgf k|ltkwfTds tjn] kfdz ]jf vLb ul kfdz vr ldtJolo jgfpg kb5 9 ljlQo cgudg k|ltj]bg bft[lgsfo +usf] Demftfsf] Schedule-2 sf] v08 ii(B) sf] bkmf
df k|To]s Trimester sf] dflKtsf] $ lbg leq ljlQo cgudg k|ltj]bg laZj a+sdf k7fpgkg]
Jojyf x]sf]df cfof]hgfn] Demftfdf lgwflt dodf k7fpg] u]sf] b]lvPg tYofIacute +sngnfO
k|efjsfL tNofO Demftfdf pNn]lvt dodf ljlQo cgudg k|ltj]bg k7fpg kb5
10 ljlQo k|lta]bg bft[lgsfo +usf] Demftfsf] Schedule ndashll cgf cflys jif dfKt ePsf]
$ lbg leq Unaudited financial reports tof ul world Bank df k7fpgkg] Jojyf
x]sf] 5 t cfof]hgfn] Unaudited financial reports tof u]sf] 5g cfof]hgfn] nfut
s]Gb| w] x]sf] j s]Gb|af6 8f6f k|fKt ul lkf]6 tof ug l9nf ePsf] egfO cfof]hgfsf] x]sf]
5 ctM Demftf cgf ljlQo ztsf] cgz0f ulg kb5 =
11 lEo ldzgsf] lgb]zg M cfof]hgfn] ljZj a+ssf] lEo ldzgsf] lgb]zgn] lbPsf] emfjxsf]
sfofGjog u]sf] xg kb5 ljZj a+sn] dWofjlw lEo ldzgsf] k|ltj]bg cgf )^ kmjL
Dddf sn ah]6 cd]lsL 8n $^= ldlnog sf] = k|ltztn] cd]lsL 8n ^= ldlnogdfq
vr ePsf] b]lvPsf]n] of]hgf sfofGjog tyf l8ad]G6 a[l4 ufpg kg] lgb]zg lbPsf]df of]jif
khLut zLifsdf lalgof]hg =$ sf]8 nfv ) xhf ePsf]df nfv (( xhfdfq vr
u]sf]n] wf ePsf] 5g lEo ldzgsf] lgb]zg cgf l8ad]G6 sd a[l4 ulg kg] b]lvG5
12 cgudg M fgf cgbfg sfofGjog sfoljlw )amp sf] bkmf amp= cgudg tyf klj]If0f v08df
fgf cgbfgdf +rflnt pk cfof]hgfxsf] eflts k|ult k|flalws cflys sff]af tyf n]vf fVg]
Jojyfsf] cgudg DalGwt s[lif lasf sfofno kz ]jf sfofno hgjfYo sfofnoxn]
ug] If]lqo cfof]hgf xof]u OsfOaf6 dftxtsf lhNnfxdf +rflnt pkndashcfof]hgfxsf] cflys
Jojyfkgsf fy k|ult lylt af]df cgudg ug] lhDd]jfL xg] Jojyf x]sf] 5 t lgb]l zsfdf
cfof]hgf Jojyfkg OsfOn] cgudg ug] Jojyf x]sf] 5g fy lhNnf tyf If]lqo of]hgf xof]u
OsfO cgudgaf6 b]lvPsf glthfx cfof]hgf Jojyfkg sfofnodf k7fpgkg] Jojyf x]sf] 5g
lgb]lzsfsf] cgudg DalGw Jojyfdf cfof]hgf Jojyfkg sfofnonfO d]t cfj4 ufO
k|efjsfL cgudg ulg hiquestL 5
13 cgudg k|ltj]bg M fgf cgbfg sfofGjog sfoljlw )amp cgf cgbfgdf +rflnt pk
cfof]hgfxsf] cgudg ul cgudg k|ltj]bg lgb]zg tyf emfj sfofGjog k[i7kf]if0fsf] Jojyf
ulPsf] xg kb5 ljZj vfB +u7g sf] k|flalws l6dn] kfli6s Pj+ kf]if0f cyfdf wf Knfl6s
6g]n s[lifafnL kzkfng cflb htf fgf cgbfg cGtutsf sfoqmdxsf] cgudg ug] u]sf]
b]lvof] pQm l6dn] cgudg u] dWo] f]Nkf v]t bn]v sfnLsf]6 lhNnfdf cgudg u]sf]
k|ltj]bgdf f]Nkfsf] a9fufpFdf ~rflnt xsfLdf cfwflt fgf lrfO of]hgfsf] lgdf0f sfo
sla DkGg ePtfklg u0ftlo gx]sf] a9fufpmndashamp df xsfLn] Grfng ugkg] aLp pTkfbg
+u DalGwt tflnd ~rfng gu]sf] aLpm KoflsEuml ug] Aofu tyf Aofu 5kfO ug] sfox
gufPsf] pNn]v 5 cgudg DaGwdf b]lvPsf dofsf] emfj sfofGjog tyf k[i7kf]if0f u]sf]
5g cgudg kZrft emfj sfofGjogsf] k[i7 kf]if0fsf] Jojyf uLg kb5
14 lhGL Jojyfkg M cflys sfoljlw lgodfjln )^$ sf] lgod ) cgf sfofnon] tof u]sf]
lhGL lgLIf0f k|ltj]bgdf pNn]v ePsf dfnfdfgx ddt ug kg] eP dlxgf leq lnnfd
ugkg] eP ^ dlxgf leq lnnfd ug kg] Jojyf 5 cfof]hgfn] of]jif tof kf]sf] lhlG lglIf0f
194
k|ltj]bg cgf ddt tyf lnnfd lalqm u]sf] b]lvPg lgodfjnL cgf of]hgfn] lhGL fdfgsf]
ddt tyf lnnfd ug kb5
15 pknlAwsf] dNof+sg M sfoqmd cgf cfof]hgfn] ojif vfBIffsf] DaGwdf kjwf lgdf0f
qhLj Jojyfkgkf]if0f Iff gZn wf u0f lgoGq0fcflb sfoqmd rfng u]sf]df of]hgfsf]
+rflnt sfoqmdaf6 ePsf] pknlAwsf] dNof+sg u]sf] 5g cfof]hgfaringff +rflnt sfoqmdsf]
pknlGwsf] dNof+sg ug kg] b]lvG5
16 7]SsfjGbf]at M cflys sfolalw lgodfjnL )^$ sf]lgod)-_ df nfut cgdfg tof ug]
6]Ssfksectf jLs[t ug] d]tsf] sfox k|yd rfdfls cjlw Dd ulSg kg] Jojyf 5
cfof]hgfn] e vLb amp) 5kfO fdfg l8hfOg $^(ndash sf] vLb sfo t]|f]
rfdflsdf DkGg u]sf] 5 cfof]hgfn] plNnlvt sfoxsf] nfut cgdfg befp kqsf] rgf
k|sfzg tyf Demftf nufotsf sfox lgodfjnLdf tf]lsPsf] dodf u]sf] b]lvPg lgodfjlndf
tf]lsPsf] dofjwLleq 7]SsfjGbf]jt ug] Jojtf ldnfpg kb5
17 tfns lgsfoaf6 cgudg M cflys sfolalw lgodfjnL )^$sf] lgod ( cgf dGqfnon]
cgudg ug] cgudg kZrft cgudg k|ltj]bg lbg] kf]if0f ug] Jojyf ePsf] b]lvPg cfGtLs
lgoGq0f DaGwL Jojyf k|efjsfL jgfOg kb5
18 cGo lgsfosf] vr M cflys sfoljlw P]g ) sf] bkmf amp cgf sfofnodf k|fKt xg cfPsf]
Dk0f gubL lhGLsf] +If0fsf] k|aGw ldnfpg lhDd]jf JolQmsf] stJo xg] sfofnodf k|fKt xg
cfPsf] sd tf]lsPsf] sfddf dfq vr ug kfOg] tf]lsPsf] sfd afx]s cGo sfddf vr u]sf]
b]lvPdf lhDd]jf JolQmaf6 otf] vr sd cn pk uL ljefuLo sfafxL d]t ug lsg]
Jojyf cgf 5sect jh]6 ePsf sfL lgsfosf] vr Joxf]g kg] cjyf [hgf ePdf DalGwt
dGqfnosf] xdlt tfns sfofnosf] kj jLs[lt lnP dfq cgbfg jf vr n]Vg kg]df Totf]
jLs[lt xdlt j]u dWo klrdfGrn s[lif lasfif lgb]zgfno v]t If]lqo kf]u cGj]if0f
k|of]uzfnf v]tsf] vr )($)ndash eQmfgL u]sf] b]lvof] ctM cGoq lgsfosf] vr cfof]hgfaf6
Joxf]lPsf]n] lgodDdt b]lvPg
19 e|d0f vr M cfof]hgf d]tsf sdrfLx sf]lofdf rfng ePsf] s[lif kf7zfnf cgej cfbfg
k|bfg uf]i7L tyf tflnddf xeflutfsf] nflu $ hgfcfn lj1xsf] 6f]lnsf] nflu blgs e|d0f tyf
eQfsf] amp$))ndash Ps clws[tnfO k]lZs pknAw ufPsf]df uf]i7L tyf tflnddf e|d0f ubfsf]
vrsf] ljn ekfO +nUg uL f]sf] cfwfdf =ampampndash vr n]vL k]ZsL km5of6 u]sf]df
sf]lofsf]sf] kq cgf sf]lofdf xg] 6laquofGkf]6]zg 6laquofGn]zg ˆoflln6]zg luˆ6sf] k|To]s lbgsf]
vr =$ndash of]hgfn] Joxf]g kg] pNn]v eP cgf e|d0f cjlw ( lbgsf] =$) dfq vr
n]Vg kg] df =$amp^^ndash =$ndash al9 vr n]v]sf] sd cn ulg kb5
20 cgbfgsf] ekfO M cfof]hgfn] laleGg lhNnfdf pTkfbsTj wf k|of]hgsf] nfluelg af]o hftsf
af]sf cfoft uL lhNnf kz]jf sofno v]tsf] nflu ^ j6f bn]vsf] nflu ^ j6f Nofgsf] nflu
j6f sdsf] nflu j6f ul yfg af]sf lhNnf kz]jf sfofno afFs]sf sdrfL aringff
9jfgLsf jfL OGwg vr $$ndash blgs e|d0f eQf vr =amp)))ndash d]t =$ndash
eQmflg u]s]df lhNnf kz]jf sfofno afFs]af6 rnfg lhNnf kz]jf sfofnon] af]sfx aem]sf]
ekfO tyf af]sf xtfGt0f ePsf] k|df0f ePg
21 kj lgwfLt Ifltklt M fjhlgs vLb lgodfjnL )^$sf] lgod sf] bkmf -s_ df ]jf k|bfosn]
Demftf tf]lsPsf] Dofbdf Demftf adf]lhdsf] sfd DkGg ug gs]df k|ltlbg Demftf sdsf]
)=) k|ltzt kj lgwfLt Ifltklt lbgkg] Jojyf x]sf] 5 cfof]hgfn] Dofb yk d]t )amp
Dddf sfo DkGg ug] uL Demftf u]sf]df lghn] Demftfdf tf]lsPsf] do eGbf ) lbg 9Lnf
ul )ampdf sfo DkGg u]sf]df k|lt lbg )=) k|ltztn] Demftf c+s =^( sf]
=^ n] bz lbgsf] kj lgwflt Ifltklt =^ cn ugkb5
22 al9 vr M al9 vr Ps yflgo kfdzbftfnfO lghn] saf]n u]sf] BOQ cgfsf] bdf k|ltlbg
=)))ndash n] ) lbgsf] =))))ndash f]wegf lbg kgdf k|lt lbg =)))- n] ^)))ndash f]wegf
lbPs] b]lvPs]n] ^)))ndash vrsf k|df0f =))ndash ePsf]df =())))ndash f]wegf lbPsf]n]
=))ndash d]t amp)) al9 eQmfgL u]s] 5 ct a9L f]wegf lbOPsf] cn ulg kb5
23 7]Ssf aGb]jt M cflys sfoljlw lgodfjnL )^$ lsod ^-_ df af]nkq cfAxfg ul jLs[t ug]
cGo lgsfo +u lngkg] xof]u jLs[ltsf] kqfrf tyf nfut cgdfg tof ug] 7]Ssf ksectf
jLs[t ug] sfo d]t k|yd rfdfls cjlwdf dfKt ul Sgkg] Jojyf x]s]df cfof]hgfn]
cfof]hgf rgfk|0ffnL ljlQo Jojyffkg rgfk|0ffnL tofLsf nflu d=c= d]t nfut cgdfg
195
=(($$))ndash ePsf] d]t vLbsf nflu nfut cgdfg jLs[tL )amp rfqdf lnaGbL af]nkqsf]
rgf k|sfzg )ampdf 7]Ssf Demftf )amp) df u]sf] b]lvof] lgodfjnLn] lgwf0f
u]sf] dodf 7]Ssf Demftf d]tsf sfox ulg kb5
hnjfo k|sf]k dTyfg lgdf+0f cfof]hgf
1 cfGtls lgoGq0f M sfofnon]] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]
k|efjsfL agfpgkb5 cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf cfof]hgfn] jflifs vlb of]hgf
tof gu]sf] lhGL dfnfdgsf] lnnfd tyf ddt gePsf] k|To]s lghfdtL kbsf] sfo ljj0f
agfO nfu gu]sf] p2]Zo k|flKtdf cfOkg] Defljt hf]lvd If]qxsf] klxrfg f] lgfs0fsf] nflu
sfoqmd Jojlyt gu]sf] 3hUufsf] nut dNo vnfO tf]lsPsf] 9fFrfdf gfv]sf]] tfns lgsfoaf6
lgLIf0f ePsf] k|ltj]bg gePsf] ddt clen]v vftf gfv]sf]k]lZs dodf km5of6 gu]sf] htf
Joxf]f b]lvPsf 5g ctM k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f b[9 ugkb5
2 nIo tyf k|ult M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ cgf cgrLndash sf]
9f+rfdf sfoqmdut ah]6 Jojyf sfoqmdut vr d]t b]lvg] uL jflifs k|ult k|ltj]bg tof
ugkg]df sfoqmdut vr pNn]v guL tof u]sf]n] sfoqmdut ah]6 Jojyf ePsf] sd eGbf
36L jf a9L slt vr ePsf] lyof] le8fO x]g] cfwf ePg ctM lgoddf Jojyf eP cgf
sfoqmdut vrsf] lxfj flv f]xL cgf k|ult k|ltj]bg tof ulg kb5
3 ah]6 lgs[o M cfof]hgfjf6 of] jif ljleGg sfoqmd +rfngsf] nflu = sf]8 Nffv $ xhf
ah]6 Jojyf ePsf]df =^ sf]8 ) nfv () xhf vr uL =$ sf]8 () nfv ^ xhf ah]6
vr guL lgs[o jgfPsf] b]lvof] ab]zLs xfotfdf +rfnLt cfof]hgfn] jLs[t sfoqmdx
+rfng guL ah]6 lgs[o jgfPsf] pkoQm b]lvPg
4 kfdz ]jf eQmfgL M Ps k|f=nL= jf6 SnfOd]6 eNg]jn Plof d]lkordf ckm kfOn6 l8li6|S6 ljifodf
cWoog ufpg] sfo ufPsf] hgfO =amp$ampamp eQmfgL lbPsf] b]lvof] kmdnfO ljz]if1sf]
kflgtlds jfkt hgfnfO Gogtd )))) b]lv ()^ sf bn] d]t hDdf )(amp))
eQmfgL lbg] uL Demftf eQmfgL ePsf]5 ljz]if1sf] kflgtlds lgwf0f DjGwdf cfwf vnfPsf]
5g cfwf j]u 7nf] sd lbg] uL nfut cgdfg tofL Demftf u]sf] pkoQm b]lvPg
kmdnfO f]wegf xg] tkm e|d0f vr +rf vr kts Dofgcn vlb lk|lG6ordf kmf]6f] skL
cflb sfosf] nflu $)))))) sf] Demftf ePsf]df f] sf] ljn ekfO k]z u]sf] 5g
kfdzbftfn] hDdf Demftf sd ut lstf Ddsf] eQmfgL of] ljnsf] eQmfgL hDdf eQmfgL
ePsf] eQmfgL xg jfsL sd d]t b]lvg] uL ljn k]z ug kg]df f] cgf gu]sf]n] cfO6dut
Demftf eGbf j9L eQmfgL eof] ePg egL olsg ug] cfwf ePg
5 f]em lgsff M s[lif rgf tyf +rf s]Gb|nfO sfoqmd +rfngsf] nflu =())))) lgsff
vr lbPsf] 5 o cfof]hgfsf] sfoqmddf x]sf] sd cGo sfofnodf k7fp+bf k]ZsLsf] kdf k7fO
jLn ekfO k]z ePkl5 k]ZsL km5of6 ugkg]df f]em lgsff lbPsf] b]lvof] pQm s]Gb|sf] cf=j=
)ampamp sf] n]vfkLIf0f ubf cfof]hgfjf6 ut jif k|fKt lgsff =))))) vr guL jf+sL
fv]sf] of] jifsf] lgsff d]t hDdf cfDbfgL =$))))) ePsf]df of] jif vr =$
uL jfsL =$amp dfHbft g x]sf] b]lvof] cflys sfofljwL lgodfjnL )^$ cgf vr
geO jf+sL x]sf] sd $amp lk|mh ugkg]df u]sf] gb]lvPsf]n] jf+sL sd tTsfn fhj
bflvnf uL k|df0f k]z xg kb5
6 sfofqmd +f]wg M jflifs jLs[t sfoqmd cgf ^ lhNnfsf $ sfofnodf pQm sfoqmddf
jr]sf] sdjf6 s[lif rgf tyf +rf s]Gb| xlxejgdf yflkt ]G6sf nflu fdfu|L vlb tyf
s[lif dGqfnodf L L l6le h8fg sfodf ePsf] vr d]t =)amp) eQmfgL u]sf] b]lvG5
oL ljleGg lhNnfdf s[ifssf] rgfsf] nflu Pu|f] sn ]G6 yfkgf ug] sfoqmd nIo cgf
kf guL jrt sd elg sfoqmd +zf]wg j]u vr n]lvPsf] sd =)amp) lgod Ddt
gb]lvPsf]
7 jflifs jLs[t sfoqmd cgf sfoqmd +rfng ugkg] sf0fj cGo sfoqmddf vr ug kg]
cjyf cfPdf sfoqmd +zf]wg u] dfq vr ugkg]df jflifs jLs[t sfoqmddf gx]sf] s[lif rgf
tyf +rf s]Gb| xlxejg nlntksf] r=g+= $^amp ldlt )amp sf] kq fy ljn k7fPsf]
f]lx cfwfdf cfof]hgfsf] jh]6jf6 vr n]lv eQmfgL ePsf] vr =)) eQmfgL lbPsf]
sd lgod Ddt gb]lvPsf]
196
8 km6j]o vlb M cfof]hgfn] km6j]o vlb tyf yfkgf sfosf] nflu Ps kmdnfO $amp$^)))
eQmfgL lbPsf] 5 pQm sfosf] k]lzlkms]zg tof u]sf] eP klg nfut cgdfg tof u]sf]
kfOPg Ps k|f=ln= nfO amp lbg leq j6f sfofnodf O=P=cf=cfO km6j]o cfklt tyf yfkgf
ug] elg )amp) df Demftf eO )amp)df sfofb]z lbPsf] b]lvG5 sfofno df
O=P=cf=cfO km6j]o cfklt tyf yfkgf u]sf] elg $amp$^))) sf] ljn k]z u]sf] cfwfdf
sg sfofnosf] sg sg sDKo6df OG6n u]sf] sg hf+r k|df0f j]u eQmfgL ePsf] lgod Ddt
b]lvPg fjhlgs vlb lgodfjnL )^$ n] u]sf] Jojyf cgfsf] k|s[of kf uL vlb ug
kb5
9 afFsL k]ZsL M sfofnon] lbPsf] k]ZsL dod km5of6 xg] u]sf] kfOPg Ps xsfL +yfsf]] gfddf
x]sf] k]ZsL ))))) cflys sfoljlw lgodfjnL )^$ cgf km5of6 xgkb5
Jojflos s[lif tyf Jofkf cfof]hgf
1 clVtofL M cflys sfolalw lgodfjnL )^$ sf] lgod -_ df jLs[t aflifs sfos|d vr ug]
clVtofL DalGwt dGqfnon] cflys aif z ePsf] lbg leq DalGwt sfofnodf k7fpg kg]
Jojyf x]sf] 5 cfof]hgfnfO sfoqmdsf] ( nfv ) xhfsf] yk clVtofL cfiff9sf] cGtdf
k|fKt ePsf] 5 clVtofL tyf sfos|d lglbi6 dodf gk7fpbf sfoqmd +rfngdf sl7gfO+ xg]
ldtAooL tan] bIftf kjs vr uL k|efjsfL sfo Dkfbg ug glsg] xFbf sfggL Jojyf
adf]lhd sfos|d jLs[t uL ah]6 lgsfzf xg] Jojyfsf] kfngf xgkb5
2 vr +rgf M jLs[t aflifs sfoqmdadf]lhd tf]lsPsf] rfdflsdf sfoqmd ~rfng ugkg]df
klxnf] rfdflsdf rfn tyf klhutdf qmdzM -$ $-k|ltzt bf]|f] rfdflsdf (-
$-^$ k|ltzt t]|f] rfdflsdf $amp-^ -$ k|ltzt vr ePsf] 5 jLs=t jflif+s sfo+qmd
cgf tf]lsPsf] dodf sfo+qmds]f sfo+Gog uL rfdfls lalQo k|ult xfln ug]+ tkm+ Wofg lbg
kb+5
3 Jfflif+s nIf k|ult M cfof]hgfaf6 k|fKt jflif+s sfo+qmd tyf k|ult ljj0f cgf of] jif+ a6f sf]
sfoqmd cGtut lqmofsnfkx +rfngdf NofPsf]df sfo+qmdsf] sdut vr+ tyf eflts k|ult
tof u]sf] 5g k|utL ljZn]if0f ubf rf]efdf cfwlgs kmnkmn tyf tsfL yf]s ahf lgdf+0f
k|fDe g gePsf] sfnLdf6L kmnkmn tyf tsfL yf]s ahf kgM lgdf+0f sfosf] 7]Ssfsf] k6s k6s
Dofb yKbf d]t cw x]sf] s[lif+ ]jf s]Gb| lgdf0f wf sf] sfd zg gu]sf] lslt+kdf kmldu]g
r]Da lgdf+0f xLx ejgdf xLt u[x lgdf+0f sfo yfg 5gf]6 lajfbsf sf0f xg gs]sf]
cayf 5 tf]lsP adf]lhdsf] dodf sfo+s|d Grfng gxbf Totf sfo+s|dxsf] fGble+stf
d]t gxg Sg] nfeu|fxLsf] pklylt d]t Gog xg Sg] tkm+ ljrf uL tf]lsPsf] doleq
sfo+s|d +rfng uL k|ult xfln xg kb5
4 ks cgbfg M cfof]hgfn] km]a|cL ) df ePsf] Demftf adf]lhd fgf tyf demfnf cfsfsf]
ks cgbfg ljt0fsf] nfuL rfyf] cfXjg sfofGjog ug] zLnlznfdf k|fOe]6 kmd s[ifs dx
xsfL +yfaf6 k]z ePsf sG]K6 gf]6 dWo] )$divide)ampdivide)^ sf] lg0foaf6 amp) j6f sG]K6 gf]6
5gf6 ePsf] b]lvof] jLs[t lgb]lzsf adf]lhd slDtdf Psj6f demfnf cfsfsf] cGo fgf
cfsfsf] cgbfg k|fKt ug] uL dNo gt[+vnfdf cfa4 xg] lsldaf6 +oQm kdf k0f cfof]hgf k|tfj
k]z ug laleGg ldltdf ynut cgudg ul f] df plt0f yf kmd nfO lalQo cfof]hgf
k|lta]bg k]z ug rgf cfxjfg ulPsf]df )( j6f +oQm k|tfj cfof]hgfdf btf ePsf 5g
laZj a+saf6 jLs[t lgb]lzsf adf]lhd ljifout lj1xaf6 pQm k|tfjsf] k|fljlws cflys Pj+
jftfj0fLo kIfsf] dNofIacuteg ufO DalGwt lj1xaf6 k|fKt k|fKtfIacute adf]lhd $) j6f +oQm
k|tfjxsf] of]Uotf qmd lgwf0f uL f] af6 )) j6f +oQm k|tfjnfO cgbfg pknAw ufpg]
sfoqmd cfof]hgfn] jLs[t ufPsf] 5
k|tfj k|fKt ePsf] f]sf] dNofIacuteg ePsf] do cGtfn aif amp dlxgf eGbf a9L ePsf] dNofIacuteg
ug] lgb]lzsfdf pNn]v ePsf aFbfx cToGt ljifout -Subjective_ lsLdsf ePsf s]xL
k|tfjsf] gdgf kLIf0f ubf kgfjnf]sgstfn] lbPsf] c+s f] c+s yflkt ug u]sf] sd]G6
lgb]lzsfsf] cfzo cgf kofKt gb]lvPsf] cayfn] 5gf]6 ql6k0f b]lvPsfn] 5gf]6 k|s[of kfbzL
tNofpg kb5
5 tnjL k|ltj]bg M lghfdlt ]jf P]g )$( sf] bkmf amp-v_ cgf lghfdlt lstfavfgfaf6 tnjL
k|ltj]bg kf ufO tnj vr n]Vg kg] Jojyf 5 cfof]hgfn] o cf=j= df laleGg txsf (
sdrfLsf] =$)nfv ( xhf vr n]v]sf]df tnjL k|ltj]bg kflt u]sf] 5g
197
6 cGo sfofnosf] vr M cflys sfoljlw lgodjfnL )^$ sf] lgod ^ -_ -_ df o lgodfjnL
adf]lhd vr ubf vrsf] lan ekfO lxtsf] gt]tf fVg kg] sg sdsf] eQfgL lbFbf Lt ku]
jf gku]sf] hfFr ugkg] Jojyf 5 cfof]hgfn] ljleGg ldltdf kz]jf ljefu nufot cGo
sfofnosf jfL fwg cgudg sfodf k|of]u u] jfkt ljleGg ^ jszkxnfO ddt vr jfkt
= nfv ( xhf eQmfgL lbPsf] 5 oL cfof]hgfn] cGo lgsfosf] jfL fwgx ddt ubf
bf]xf]f] ddt OGwg vr xg Sg] xbf bf]xf]f] eStfgL gxg] pkoSt lgoGq0ffTds Jojyf u] dfq
vr ug pkoQm b]lvG5
7 af]nkqdf xeflutf M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod )-_ df aflif+s ah]6 sfo+qmd
sfof+Gjog tflnsf agfpbf sfo+qmd rf kn] sfof+Gjog ufpg lgwf+lt doleq sfo+
DkGg ug+ 7]Ssfk66f jLs[t ug]+ sfo+ d]t k|yd rfdfls cjlwdf dfKt uLSg kg]+ Jojyf
5 cfof]hgfn] af]nkq4ff aGbf]at u]sf ^ 7]Ssfxdf a9Ldf tyf sd kg]df j6f kmd
xeflutf x]sf] nfut cgdfgs xffxfLdf saf]n cIacute ljs[t xg] u]sf] kfOof] JfoStLs
kfdzbftf afx]ssf 7]Ssfdf cGoGt Gog k|ltk|wf x]sf] b]lvof] sfoqmdsf] sfofGogsf] qmddf
k|ofKt rgf lbO 7]Ssf yk k|ltk|wL agfpg] tkm kxn xg kb5
8 kfdz vr M cfof]hgfn] k|of]uzfnf pks0f vlb sfodf xof]u kofpg Ps fogzfflq+usf]
DkfbLt sfoDkfbg sf cgf dfls sfo k|utLsf] k|dfl0ft clen]vsf cfwfdf eStfgL ug
kg] ztdf pNn]v 5 lghnfO pSt sfo afkt =nfv ) xhf kflgtlds pknAw ufPsf]df
dfls sfo k|utLsf] k|dfl0ft clen]v a]u eStfgL ePsf] sd clgoldt b]lvPsf] 5
9 bf]xf]f] vr M cfof]hgfn] ljleGg pkcfof]hgfxsf] cgudg dNofIacuteg nufot cGo ljljw k|fljlws
sfoDkfbg ugsf] nfuL Ps kfdzbftfnfO Ddsf] hg ) )^ Ddsf nfuL lgoQm uL o
cf=j= df =$sf]8 nfv ($ xhf eQmfgL lbPsf] 5 f]xL k|of]hgdf cgudg dNofIacuteg zLifsaf6
sd vr n]vL o cfof]hgfsf sdrfLx laefu tyf lgb]zgfnosf sdrfL tyf kbflwsfLx
d]t ynut lgLIf0fdf hfg] u]sf] b]lvof] cfof]hgfn] yk cgudg dNofIacuteg sfosf] nfuL tfns
laleGg lgsfonfO =) nfv () xhf pknAw ufPsf] 5 ctM Pp6 sfosf] nfuL k6s k6s
bf]xf]f] vr ug] sfodf wf xgkg] b]lvG5
10 kfdz ]jf M cfof]hgf cGtut ks cgbfgdf ~rfng uLPsf s[lif Aojfo +u DalGwt pkndash
cfof]hgfxaf6 ~rfng xg] lqmofsnfkxdf k|flalws xof]u kndashofpg] ePsf] sfdsf] lgoldt
cgudg dNofEumlg DaGwL sfo uL cgbfg eQmfgLsf] nflu lkmflz ug] sfdsf] nflu If]lqo
k|fljlws xof]u dxsf] kdf Ps kfdzbftf+u = sf]8 ^(nfv xhfdf ]jf k|bfg ug]
uL 7]Ssf Demf+tf ePsf]df )amp cf Ddsf ]jf k|bfg u] jfkt sf]8 nfv ^xhf
eStfgL eO s]sf] 5 t tf]lsPsf] +emftf cgk cfof]hgfaf6 ~rflnt pkndashcfof]hgfx dWo]
s]lx DkGg xg af+sL x]sf] f] sf] nflu yk kfdz zNs ltL kgM f]em ]jf lnPsf] b]lvPsf]n]
cfof]hgfnfO yk cflys bfloTj Joxf]g k]sf]n] dod pkndashcfof]hgf DkGg ug] tkm cfof]hgfsf]
Wofg hfg kg] b]lvG5
11 dNo clej[l4 s M dNo clej[l4 s P]g ) n] d=c= sdf btf ePsf cfktsxnfO ]jf jf
fdfGfsf] eQmfgLdf yk uL lbPsf] d=c= s sdsf] eQmfgL ePsf] kl5Nnf] dlxgfsf] ut] leq
cfkts kmddividesDkgL btf ePsf] DalGwt cfGtLs fhZj sfofnodf hfgsfL lbgkg] Jojyf 5
cfof]hgfn] o jif ljleGg ^ cfktsaf6 kfdz ]jf dfg vlb uL ^ sf]8^$ nfv(
xhf eQmfgL lbbf yk dNo clej[l4 s sf]8^nfvampxhf vr n]v]sf]df f]sf] hfgsfL
P]gdf tf]lsPsf] dodf lbPsf] 5g dNo clej[l4 ssf] DaGwLt cfGtLs fhZj sfofnoaf6
dfof]hg u]sf] k|df0f k]z xgkb5
12 l8k af]lEuml sfo M sflndf6L kmnkmn tyf tsfL ahf lasf ldltsf] xftf leq laleGg +rgf
lgdf+0fsf] nflu ^ sf]8 ^nfv amp xhfsf] nfut cgdfg ljs[t eO af]nkqsf] dfWod 4ff
(sf]8$nfv ) xhfdf Ps oSt pkqmdsf] 7]Ssf ljs[t ePsf] b]lvof] 7]Ssfsf] lacf]So
cfO6ddf l8k af]lEuml lgdf+0fsf] sfo a cfO6d dfa]z uL rfyf] lgEuml aLn DDf af6
(nfv (xhf tyf f] df d=cs afkt nfv (xhf d]t hDdf nfv amp xhf
eStfgL ePsf] b]lvof] ynut canf]sgsf xbf oL k eStfgL e s]sf] l8k af]lEuml lgdf+0f
sfo k0fkdf ckmn x]sf] pSt +rgf d]t DkGg geO af] km]lnP ePsfn] afsL cfO6dsf
sfo lardfg z guL 5fl8Psf] lylt b]lvof] af]lEumlsf] nuL6 k]llkms]zg lhof] 6]li6Euml lkf]6
k|lt So]s kfgL k|jfxsf] 6]li6Euml lkf]6a]u cfof]hgfn] pSt sfdsf] k aLn adf]lhdsf] eStfgL s]
slt k|ultsf cfwfdf lbPsf] xf] f] sf] oyfy lylt d]t Plsg xg Sg] cayf 5g 7]s]bfn]
198
xfn Dd pSt lgdf0f sfosf] wf uL DkGg ug] tkm kxn d]t ePsf] b]lvPg ct fjhlgs
vlb lgofdfjnL cgf 7]s]bfnfO cfaZos sfjflx uL pSt sd cn ug kb5
13 Nofa OSokd]G6 vLb M e]6gL u0ft cfwL Jojyfkg sfofno (VSDAO) tyf vfB k|lalw
tyf u0f lgoGq0f laefu sf] Nofa|f]6f]Lsf] nflu laleGGf Nofa OSokd]G6 vLbsf]] nut cgdfg
)sf]8 (( nfv amp xhf ljs[t ePsf] 5 af]nkq cfxjfg u]sf]df j6f kmdn] af]nka k]z
u]sf]df ^ sf]8 nfv ( xhf sf] af]nkq ljs[t uL fdfg vlb uL k7fPsf]df Nofa
yfg cefadf cfof]hgfn] pknJw ufPsf Nofa OSokd]G6 sfofno klsf] Kof]h lsrg
nufotsf vfln yfgdf Kofs]lhEuml gvf]n]sf] cayfdf yfGsfOPsf] pks0f cwf ckf xg] uL
xtfgt0f kmfddf slkmot hgfO aemfPsf] ut aif vlb uL pknJw ufPsf ot k|s[ltsf
fdfg d]t k|of]u lalxg cayfdf lx x]sf] +emftf cgfsf fdfg k|flKtsf] Plsg xg gs]sf]
pSt fdfg h8fg sfo uL 6]6 e]Llkms]zg gePsf] oL vlb ePsf oGq pks0f +rfng ug]
hgzStL nfO +emftfdf pNn]v eP cgfsf] tfnLd nufotsf lalqm kZrftsf ]jf lbg gs]sf]
b]lvPsfn] laZjflgocfwfdf nfut cgdfg ljs[t uL cfaZostfsf cfwfdf vlb sfosf]
cEof xg hL 5 dodf h8fg uL pkof]udf Nofpg] cjyf gxbf sf]8f dNosf Nofa
OSokd]G6 k|of]udf cfpg gSg] hf]lvd a9]sf] 5
14 cgudg dNofsg M cfof]hgfnfO+ cf=j=)ampamp sf] vr+ ug]+ clVtofLsf] l=g= df sf]8
eGbf a9L sd ljlgof]hg ePsf cfof]hgfxsf] eflts tyf ljlQo k|ultsf] cfBfalws dNofEumlg
pRrtLo ldltn] ug]+ Jojyf ldnfPsf] pNn]v 5 f] cgk cfof]hgfsf] sfof+Gjog kIfsf]
k|efjsfL kdf cgudg tyf dNofsg ug+kb+5 cfof]hgfsf] sfof+Gjog Gbe+df b]vf k]sf
cGtfnsf] (devation) klxrfg dod wfsf pkfo cjnDag uL lgwf+lt sfo+qmdxsf]
kmn sfof+Gjog tyf Jojyfkgsf nflu cgudg dNofsgsf] dxTjk0f+ eldsf xG5 DefJotf
cWoogsf] dn k|ltj]bg cgf cfof]hgfsf] u7gfTds Jojyfdf cgudg tyf dNofsg
dxfzfvfsf] Jojyf uL cgudg ug+kg]+ emfj x] tfklg kfngf u]sf] 5g dGqfno taf6
aflif+s sfo+qmd cgksf] rs lxtsf] cgudgsf] sfo+of]hgf tof uL sfoGjogdf NofPsf]
d]t b]lvbg
s]lGb|o afujfgL s]Gb|
1 rfdfls cfiff9sf] vr M cy dGqfnon] jflifs sfoqmd tyf vr ug] clVtofL fy lbOPsf]
lgb]zg cgf clGtd rfdfls tyf ciff9 dlxgfdf sn vrsf] qmdzM $) ) k|ltzt eGbf
a9L xg] uL vr ug gxg] Jojyf u]sf] 5 sfofnon] of] jif k+hLut vr =^) nfv ^ xhf
u]sf]df t]|f] rfdflsdf )=) k|ltzt tyf cfiff9 dlxgfdf amp^=( k|ltzt vr u]sf] 5 on]
clGtd rfdfls tyf ciff9df vr ug gkfpg] cy dGqfnosf] lgb]zg kfnfgf clGtd cjlwdf
ulg] vrsf] rfk tyf z4tfdf c kf]sf] 5
2 cfGtls lgoGq0f M k|yd rfdfls cjlwleq 7]Ssf ksectf jLs[t ug] sfo DkGg gu]sf] clen]v
gfv]sf] e|d0f k|ltj]bg glnPsf] jflifs vlb of]hgf tof gePsf] k|To]s lghfdtL kbsf] sfo
ljj0f agfO nfu gu]sf] p2]Zo k|fKtLdf cfO kg] Defljt hf]lvd If]qxsf] klxrfg lgfs0fsf]
nflu sfoqmd Jojlyt gu]sf] 3 hUufsf] nut fv] klg dNo gvn]sf] kfgf dfnfdfgsf] dNo
gvn]sf] ddt clen]v gfv]sf] jflifs sfoDkfbg k|ltj]bg tof gu]sf] eQmfgL ePsf] 5fk
nufO k|df0fLt uL gfv]sf] tfns sfofnon] lgLIf0f gu]sf] b]lvof] cfGtls lgoGq0f Jojyf
gxbf ldtJooL k|efjsfL kfbzL gxg] k|jfxdf ulg] ]jfdf d]t c kg] ePsfn] cfGtls
lgoGq0f Jojyf k|efjsfL agfpg kb5
3 sfoqmd ljklt vr M jLs[t jh]6 tf]lsPsf] sfodf k|of]u ugkb5 sfofnon] l8k jf]lordfsf] tf
vlb $ xhf l8k jf]lordfsf] kDk d]lzg lemsL gof d]lzg lkm6 ug] nfv xhf d]t
nfv xhfsf] sfo jLs[t sfoqmddf gePsf] cjyfdf vr u]sf] x+bf pQm vr sdnfO
lgoldt ugkb5
4 clu|d s M cfos P]g ) sf] bkmf ( cgf sg dfnfdfg jf ]jf pknJw ufP jfkt
sd eQmfgL ubf eQmfgLdf Eof6 ljn +nUg ePsf] cjyfdf = k|ltzt s sl6[ ugkg] Jojyf
x]sf] 5 sfofnon] Ps cfktsjf6 kf]lnlyg emf]nf kf]lnJofu Knfli6s qm]6 cflb vlb uL =
nfv xhf eQmfgL u]sf]df pQm kmdn] Eof6 ljn k]z guL Kofg ljn k]z u]sf]n] pQm kmdjf6
clu|d s jfkt k|ltztn] xg] =$ xhf cn uL fhj bflvnf xg kb5
199
5 clu|d eQmfgL M o jif sfofnon] ah]6 lk|mh xg glbg] p2]Zon] )ampamp ut] g]kfn ljBt
k|flws0fnfO nfv sf7df08f pkTosf vfg]kfgL lnld6]8nfO nfv ) xhf d]t =$
nfv ) xhf clu|d eQmfgL u]sf]n] s] sf0fn] 7nf] sd clu|d eQmfgL u]sf] lgodDdt
b]lvPg
6 eQmfgL lbg jf+sL M cflys sfoljwL lgodfjnL )^$ sf] lgod $) cgf ut jifsf] eQmfgL
lbgkg] cjyf ePdf dxfn]vfkLIfssf] sfofnon] tf]s]sf] eQmfgL lbg jf+sLsf] sRrfjfLdf r9fO
cflys jifsf] gtfj0f ut] leq sfofno k|dv sf]if tyf n]vf lgoGqs sfofnojf6 k|dfl0ft
ufO fVgkg] Jojyf 5 sfofnon] Ps n]vfkfnnfO ldtL )amp) gtfj0f efb| ( Ddsf] tnj
dx+uL eQf d]t = xhf eQmfgL lbPsf]df eQmfgL afsLsf] clen]v flv k|dfl0ft u]sf]
gb]lvPsf]n] pQm vr lgoldt gb]lvPsf]
7 gD eGbf j9L vr M cydGqfno jh]6 tyf sfoqmd dxfzfvf sfoqmd ~rfng lgb]lzsf )amp)
df j k|sfsf tflnd uf]li7 ]ldgf sfozfnf ~rfng DjGwL vrsf] dfkb08 to u]sf] 5
tflnd s]Gb|x jfx]s cGo lgsfojf6 +rflnt j k|sfsf tflndsf gtf]t JolQm k|lzIfssf]
kflgtlds -sIff lnP jfkt =amp)) sfokq jfkt =())_ to eP cgf DjlGwt sfofnon]
~rfng u]sf] tflnddf f]xL sfofnosf] gtf]t JolQm ePsf] cjyfdf sIff lnP jfktsf] kflgtlds
gkfpg] t sfokq jfktsf] sddfq kfpg] tyf sfofno jfx]ssf] xsdf k|lzIf0f tyf sfokq jfkt
kfpg] Jojyf u]sf] 5 t s]Gb|n] tf]lsPsf] dfkb08 ljkLt tflnd sfoqmddf j9L vr u]sf]
amp xhf cn xg kb5
8 cdfgtdf lgdf0f M fjhlgs vlb lgodfjnL )^$ sf] lgod (df fjhlgs lgsfon]
cdfgtaf6 sfd ug Ps tx dflysf] clwsfLsf] kj jLs[lt lngkg] cdfgtaf6 sfd ugkbf f]
sfdsf] nflu cfjZos kg] k|fljlws ]jf lgdf0f fdu|L P]g lgodfjnLsf] k|lqmof adf]lhd vlb
uL Hofnfdf sfd ufpg kg] Jojyf 5 sfofnon] o jif lsjL tyf c+usf] gof ju+rfdf ld]G6
kf]n uf8g] tyf l6 jf lgdf0f sfo cdfgtjf6 ufO nfv ( xhf vr u]sf]]df Ps tx
dflysf] kj jLs[tL glnO ulPsf] xFbf lgod Ddt gb]lvPsf]
9 cfDbfgL M sfofnon] ojif pTkfbg fdfu|Ldf =amp nfv (^ xhf vr uL nfv amp) xhf
fhj cfDbfgL u]sf] 5 vrsf] tngfdf cfDbfgL amp= k|ltztn] sld ePsf]n] cfDbfgL j9fpg]
tkm sfofnosf] Wofg hfg kg] b]lvG5
lhNnf s[lif lasf sfofno
1 s ljhs M fjhlgs vlb lgodfjnL)^$ cgf fjhlgs lgsfon] ) nfv k+of eGbf j9L
nfut cgdfg ePsf] dfn fdfg vLb ubf jf]nkqsf] dfWodaringff vLb ugkg] Jojyf ePs]fdf
sfofnon] cgbfg lbPsf] s[ifs cfkmn] eQmfgL u]sf] d]t hDdf =^ nfv xhf amp sf]
k|fEumlfls tyf cuflgs dn f]em vLb uL cfktsnfO eQmfgL ubf ljq]mtfn] d=c= s ljhs hfL
gu]sf] fy sfofnon] clu|d s d]t s6[f gePsf]n] cfos P]g ) sf] bkmf cgf
k|ltztn] =( nfv xhf () s[ifsn] eQmfgL u]sf]df d]t cn bflvnf xg kb5
2 slG6Gh]GL vr M slG6Gh]GL vr ug] DaGwdf fjhlgs vlb lgodfjnL )^$ cgf cgrL
df pNn]lvt Jojyfafx]s cGo sg cfwf b]lvbg cgrL df jsrf6 vr = k|ltzt fgfltgf
cGo vr = k|ltzt egL pNn]v ePtf klg s] stf vrx dfj]z xg] xf] P]g lgoddf ki6 pNn]v
gePsf] dGqfno ljefuaf6 d]t sg gLltut lg0fo gePsf]df blgs e|d0f eQf OGwg vr uf8L
df]6fOsn sfofno tyf cfjf ejg ddt rgf k|sfzg lrof vfhf vr htf sfodf =
nfv xhf amp d]t fjhlgs lgdf0f zLifsaf6 vr n]v]sf] 5 sfofno ~rfng+u DalGwt
vrxsf] nflu ah]6 Jojyf ePsf] b]lvG5 Totf sfosf] nflu ah]6 gku ePdf f]xL a=p=lz=g=df
yk uL vr ugkg]df fjhlgs lgdf0f zLifsaf6 vr n]v]sf] pkoQm b]lvPg
3 k]ZsL af+sL M cflys sfoljwL lgodfjnL )^$ cgf lbOPsf] k]ZsL tf]lsPsf] Dofb leq o
lgodfjnLsf] sfoljlw ckgfO km5of6 ug ufpg bj yLsf] stJo xg] Jojyf 5 sdrfL=
nfv Ps lgdf0f JojfoLsf] =^nfv xhf k]ZsL] cflys jifsf] cGTodf afsL x]sf]n] km5of6
ug kb5
4 s cn M tsfL v]tL DaGwL lbg] tfnLddf xefuLxnfO ljt0f ulPsf]df cfos P]g
) cgf k|ltzt s =$^) s6[f gu]sf]n] cn ug kb5
200
s[lif cgGwfg klifb
1 cfGtls lgoGq0f k|0ffnL M sfofnon] cfGtls lgoGq0f Jojyf tof uL nfu ug kg]df
cfGtls lgoGq0f k|0ffnL tof uL nfu u]sf] b]lvPg k|To]s lghfdlt kbsf] sfo ljj0f
jgfO nfu gu]sf] sfofnosf] lgLIf0f kltsfdf pNn]lvt Joxf]fsf] sfjfxL cf+lzs kdf
ePsf] p2]Zo k|fKtLdf cfO kg] Defljt hf]lvd If]qxsf] klxrfg f] lgfs0fsf nflu sfoqmd
Jojlyt gu]sf] 3 hUufsf] nut fv] klg dNo gvn]sf] cjyf 5 odf wf xg kb5
2 nIo k|ult M sfofnon] k|ult k|ltj]bgdf sfoqmdut vr pNn]v gu]sf]n] sfo+qmdxdf ah]6
Jojyf ePsf] sd eGbf 36L jf a9L slt vr+ ePsf] lyof] Plsg ug] cfwf ePg ctM
lgoddf Jojyf eP cgf clgjfo+ kn] vr+ d]t b]lvg] uL k|ult k|ltj]bg tof ulgkb+5
3 jflifs k|ltj]bg M g]kfn s[lif cgGwfg klifb P]g )$ sf] bkmf df klifbn] cfkmn] u]sf]
sfdsf] jflifs k|ltj]bg k|To]s cflys jif dfKt ePsf] dlxgf leq g]kfn sf dIf k]z
ug kg] Jojyf ePsf]df f] cgf jflifs k|ltj]bg k]z u]sf] b]lvPg P]gdf Jojyf eP
cgf dodf k|ltj]bg k]z ug] Jojyf xg klifbsf] Wofg hfg kg] b]lvG5
4 klifbsf] sf]if M g]kfn s[lif cgGwfg klifb P]g )$ sf] bkmf df klifbsf] Pp6f 5t sf]if
xg] Jojyf 5 klifb cflys jif )ampamp b]lv g]kfn sfn] ckgfPsf] Psn vftf sf]if
k|0ffnL df uO s]sf] cjyfdf klifbsf] P]g ljlgoddf ePsf Jojyfx +zf]wg ug kg]df
xfnDd u]sf] b]lvPg ctM klifbn] klifbsf] P]g lgoddf g]kfn sfn] ckgfPsf] Psn
vftf sf]if k|0ffnL+u dGjo xg] lxfjn] +zf]wg ug kg] elg ut jifsf] k|ltj]bgdf
cfNofOPsf]df xfn Dd klg +zf]wg gu]sf]n] +zf]wg ug kg] b]lvG5
5 +rfng glthf M klifbsf] ut jif +lrt jrt amp( sf]8 $ nfv x]sf]df of] jifsf] jrt
sf]8 amp) nfv d]t ( sf]8 nfv +lrt x]sf] 5
6 DklQ klifbsf] ly DklQtk+m hUuf ejg uf8L cflbsf] dNo cj ( sf]8 ( nfv
jfnftdf b]vfPsf] 5 jfnftdf b]vfPsf] pQm ly DklQdWo] g]kfn sf bft[ lgsfoaf6
xtfGt0f eO+ k|fKt ePsf] DklQsf] dNo vnfPsf] 5g DklQ Jojyfkg ljlw ) sf]
Jojyf adf]lhd klifbn] cfkmgf] cGtu+tsf lgsfosf] DklQsf] x|f ssectL uL hu]8f sf]if
x|f slsect Jojyfkg ug+kg]+ b]lvPsf] 5
7 art sd M g]kfn s[lif cgGwfg klifb P]g )$ sf] bkmf cgf klifbn] cfkgf] |f]taf6
k|fKt cfDbfgL d]tnfO+ klifbsf] ah]6df dfj]z uL f]xLcgf sfo+qmd agfO+ sfof+Gjog
ug+kg+]df ah]6df dfj]z guL otf cfonfO+ d2tLdf nufgL uL cfDbfgL b]vfpb cfPsf] 5
utjif+sf] artdf of] jif+ yk d]t ggck]l6e vftfdf cj sf]8 nfv dfHbft fv]sf]
5 pQm dfHbft sdsf] dlrt Jojyfkg klrfng ug+kg]+ emfj ljutsf] k|ltj]bgjf6
lbOPtfklg wf ePsf] 5g
8 dfHbft M klifb cGtut cgGWffg pTkfbg u]sf] jfnLsf] jLp tyf vfBfGg jfktsf] dfHbft
()amp) b]vfPsf] 5 jLpsf] nflu dfHbft fv]sf] pTkfbg dodf k|of]u gubf pdfzlQm
gi6 xg] ljpdf ls6gfzs cfifwLsf] k|of]u xg] xbf vfBfGgdf ljqmL ug d]t gldNg] b]lvG5
ctM jLpsf] xsdf lhNnf s[lif ljsf sfofno+u dGjo u] vfBfGgsf] xsdf rgf k|sflzt
uL lnnfd j9fj9jf6 ljlqm uL cfDbfgL ug kb5
9 sNof0f sf]if M klifbn] sdrfL sNof0f sf]ifdf ut jif Ddsf] dfHbft $()) x]sf]df
of] jif )( yk uL $amp dfHbft b]lvG5 klifbn] sf]ifsf] sd klrfng
DjGwdf sg lgb]lzsf tyf dfkb08 tof u]sf] 5g ctM sf]ifsf] klrfng DjGwdf dfkb08
tof u] sf]ifsf] plrt klrfng ug kb5
10 bfloTj Jojyf M sf]ifn] lgoldt jh]6 cGtut ut jif bfloTj Jojyf u]sf] ^(amp^
of] jif klg eQmfgL geO jfsLg b]lvPsf] 5 of] jif yk bfloTj lhgf gu]sf] ut jif bfloTj
lhgf u]sf] sd d]t vr gePsf] xbf pQm sd vr ug kfpg] k|df0f k]z uL vr ug
kb5 cGoyf klifbsf] gg ck]l6e vftfdf bflvnf ug kb5 To uL ljz]if sfoqmd tkm ut
jifsf] bfloTj Jojyf ^amp$amp$ x]sf]df of jif $)amp^) yk eO ampamp)$^
ku]sf] 5 jflifs sfoqmd +rfngssf nflu jh]6 Jojyf ePsf]df sfoqmd ug gls cfufdL
jifdf eQmfgL lbg] uL bfloTj lhgf ub hfg] t jh]6 vr guL jfsL fv]sf] pkoQm b]lvPg
ct pQm sd klifbsf] gg ck]l6e vftfdf bflvnf ug kb5
201
11 k]ZsL M klifbsf] s]GbLo sfofno tyf cGtut lgsfodf amp(amp k]ZsL jfsL x]sf]
b]vfPsf] 5 k]ZsL jfsL sd cflys sfoljlw lgodfjnL )^$ cgf cn km5of6 ug
kb5
12 kfpg kg] lxfj M klifbn] Psdi6 jfnftdf amp$amp( kfpg kg] x]sf] b]vfPsf]5
kfpg kg] pQm sd cn uL klifbsf] ggck]l6e vftfdf jf DjlGwt fhZj vftfdf bflvnf
u]sf] k|df0f k]z xg kb5
13 clgoldt eQmfgL M g]kfn s[lif cgGwfg klifb sdrfL k|zfg ljlgod )$(-+zf]wg lxt_sf]
ljlgod $) df sg sdrfL nuftf ^) lbg uon ePdf gf]sL 66]sf] DemL ]jfjf6 x6fpg
lsg] uon ePsf] ^) lbg Joltt gxb xflh xg lgj]bg lbPdf sfofno k|dvn] xflh xg lbg]
glbg] lg0fo ug] Jojyf x]sf] 5 Ps jli6 j1flgs )ampamp^ b]lv )amp Dd ljgf rgf
cgklyt x]sf]df )amp df s[lif OlGhgLolEuml dxfzfvfn] )amp$ b]lv )amp) Dd
)ampamp^ b]lv )amp Ddsf] nflu 3 ljbf tyf ljfdL ljbf jLs[t uL tnj eQf jfkt =
nfv ) xhf eQmfgL u]sf] b]lvof] oL ^) lbg eGbf j9L uon xg] sdrfLnfO ljlgod cgf
sfjfxL guL ljbf jLs[t uL tnj eQf tyf cGo ljwf k|bfg u]sf]n] ljlgod ljklt lg0fo
ug] sdrfLnfO sfjfxL uL lgod ljkltsf] eQmfgL sd cn xg kb5
= j9L eQmfgL M Ps sdrfLnfO ldlt )amp^ b]lv P] Ddsf] e|d0f ljn cgf ^))^
eQmfgL lbPsf] b]lvof] lgh ^ ]K6]Dj ) df sf7df8f etk uL ( ]K6]Dj )df
kf]vfjf6 sf7df8f kms]sf b]lvG5 pQm cjlwsf] = lbgsf] blgs e|d0f eQf lbg kg]df $=
lbgsf] lbO j9L eQmfgL lbPsf] ))) cn xg kb5
14 kbklt ldltsf] kflgtlds vrsf] ekfO ($ ePsf]df s s66f ($ uL vb eQmfgL
kfpg] ))))) jh]6 vr n]lv Ps sdrfLsf] k]ZsL km5of6 u]sf] b]lvof] jh]6 vr gn]v]sf]
($ s jfktsf] vr n]lv fhZj bflvnf ug kb5
15 a9L eQmfgL M klifbn] pTkfbg fdfu|Ldf =amp^)) cGo ]jf zNsdf =)$) uL hDdf
=amp)) vr n]v]sf]df vrsf jLn ekfOx klIf0f ubf =amp$) sf] dfq jLn ekfO
ePsf]n] jLn ekfO eGbf a9L vr n]v]sf] =^)) cn xg kb5
16 jf]l8ordf kf M Ps sdrfLn]] klifbsf] ljleGg j7s +rfngsf nflu lnPsf] k]ZsL =amp$(amp
km5of6 u]sf]df g]kfn s[lif cgGwfg klifbsf] $cf+ j7sdf xefuL xg cfPsf klifbsf
bonfO Kn]g vr sf7df08f g]kfnu~hsf] j4 Posf] p8fg g+= $ jf6 cui6 ) df e|d0f
u]sf] egL =( eQmfgL u]sf]df jf]l8ordf kf +nUg gx]sf]n] jf]l8ordf kf k]z ug kb5
17 s bflvnf M cfos P]g ) sf] bkmf amp cgf clu|d s s6[f ulPsf] sd fhj vftfdf
bflvnf ug kb5 efr ( jf6 ljleGg kbflwsfLxn] k]ZsL lnO sfoqmd +rfng ubf
j7s eQfdf clu|d s s6[f uL eQmfgL ulPsf] == ($^$(^ fhj bflvnf xgkb5
18 e|d0f cjlwsf] eQf M g]kfn s[lif cgGwfg klifb cflys k|zfg ljlgod )$( df klifbsf]
sfdsf] lnlnfdf e|d0fdf xL blgs e|d0f eQf pkof]u ug] sdrfLn] f] cjlwdf j7s eQf
nufot cGo sg lsldsf] eQf lng kfpg] 5g egL ki6 Jojyf 5 t Ps kbflwsfLnn] ldlt
)ampamp b]lv )amp( Dd txf e|d0fdf lx blgs e|d0f eQf =(ampamp eQmfgL lnPsf]
cjyfdf )amp ljxfg =) )amp( ljxfg =) ah] lbp+f] =) a]nsf =) uL
$ j6f j7sdf pklyt ePsf] b]vfO k|lt j7s )) n] ^))) df clu|d s s6[f =()) uL
=)) je]msf]n] blgs e|d0fdf x]sf] cjlwsf] lgodn] gkfpg] tyf lhNnf jflx e|d0fdf x]sf]
b]vfPsf] cjyfdf pklyt hgfO eQf je]msf] sd cn ugkb5
19 cGtjftf vrM lj1fkg g+= (ndash)ampamp lgDg t k|fljlws kbsf] ldlt )amp$$ b]lv )amp$(
Dd vdn6f lyt ljleGg sfofno +rfng ulPsf] cGtjftf sfoqmddf cWoIf bo eO
pklyt kbflwsfLxnfO =^amp) pQm sfoqmddf klehg ug] cGo xof]uLxnfO
=$amp)) uL =$) vr n]v]sf]df lgDg Joxf]f b]lvof]
(= g]kfn s[lif cgGwfg klifb kbklt ldltsf] sfoljwL )^ sf] bkmf df xfos t -f=k=cg+=
gt]0fL ljlxg kbsf] cGtjftf lnbf cGtjftf ldltdf xg] bIf tyf cGtjftf ldltsf] cWoIf tyf
bosf kdf xg] kbklt ldltsf jf cGoqsf clws[tnfO k|lt ll6ordf =)) kflgtlds k|bfg
ulg] hgf eGbf j9L pDd]bjf ePdf pQm bdf k|ltzt yk d]t uL kflgtlds lbg]
pNn]v 5 klifbn] lj1fkg g+= ()ampamp sf] cGtjftfsf] nflu rgf g+= )ampamp sf] cGtjftfsf]
ldlt do yfg rgf 6f+ ulPsf] h cgf )amp$$ b]lv )amp$( Dd ( k6s
202
xg] k6s j6f sfofnodf k6s $ j6f sfofnodf xg] b]lvG5 h cgf amp k6s
cGtjftf xg] b]lvG5 cGtjftfsf $ hgf bIf tyf bo pklyt xg] f] cgf $ +VofnfO
)) n] =^amp^)) f] df k|ltztn] =^$$)) uL =))) dfq vr xg]df
cGtjftfsf] lkm6 j9fO vr u]sf]n] klifbnfO =)$amp) j9L Jooef k]sf] b]lvof]
(= cGtjftfdf cWoIf bIf bo d]t $ hgfn] k|To]s lkm6df cGtjftf lng] u]sf] 5 cGtjftf
do cGtjftf ldltdf u7g ug] lg0fo u]sf] cfwfdf )amp$$ b]lv )amp$( Dd
=()) dfq vr xg] b]lvG5 t ^( hgfnfO ($()) vr n]lvPsf] x+bf j9L vr n]v]sf]
=amp)) f] df k|ltztn] ( d]t =^(^ df clu|d s s6[f uls]sf] =
k|ltztn] =)$$amp s6[f uL j9L vr n]v]sf] =(= vr n]Vg kfpg] cfwf eP k]z
ug] cGoyf lghjf6 cn ugkb5
fli6laquoo s[lif cgGwfg ljsf sf]if
1 clVtofL M cflys sfoljwL lgodfjnL )^$ sf] lgod -_ df jLs[t jflifs sfoqmd vr
ug] cVtLofL DjlGwt dGqfnon] cflys jif z ePsf] lbg leq DjlGwt sfofnodf k7fpg
kg] Jojyf ePtfklg s[lif ljsf dGqfnon] z clVtofL ldlt )amp$ df =amp sf]8 )
nfv ^ xhf sf] sfoqmd tyf vr ug] cVtofL k7fPsf] ldlt )amp df yk clVtofL =
sf]8 (( nfv xhf k7fPsf] b]lvof] ctM lgoddf Jojyf eP cgf cflys jifsf] zd
sfoqmd jLs[t uL cfjzos jh]6sf] Jojyf ug] f] cgf clVtofL lbO rfdflsut kn]
sfoqmd +rfng ugkb5
2 rfdfls vr M sfofnon] of] jif ah]6 pkzLifs g+= ) df = sf]8 nfv ^amp xhf
vr n]v]sf] dWo] t]gtf] rfdflsdf = sf]8 ( nfv $ xhf cyft $$= k|ltzt cf
dlxgfdf dfq = sf]8 nfv $ xhf cyft ^=( k|ltzt vr n]v]sf] b]lvof] jLs[t
sfoqmd cgf sfoqmd +rfng uL ah]6 vr ug kb5
3 sfoqmd eGbf j9L vr M cflys sfoljwL lgodfjnL )^$ sf] lgod -_ -s_ df sd jLs[t
ah]6 leq DjlGwt vr lzifsdf k5 vr ug jf+sL 5 eg] clwsf k|fKt clwsfLn] vr ug
cfb]z jf vr jLs[t lbg lsg] Jojyf 5 sfofnojf6 k]z ePsf] jflifs sfoqmd cgf
sfoqmd g+= ^amp() df ) nfv ) nfv ljleGg cfof]hgfxnfO zzt f]wegf
cgbfg lbg =amp sf]8 ) nfv amp xhf sfoqmd ah]6 Jojyf ePsf]df =amp sf]8 nfv )
xhf vr uL = nfv ^ xhf j9L vr u]sf] b]lvof] sfoqmd z+zf]wg j]u cGo sfoqmddf
vr geO jf+sL x]sf] sdjf6 lt sfoqmddf ljlgof]lht jh]6 eGbf j9L vr n]v]sf] lgod Ddt
b]lvPg
4 f]wsfo M of] jif s[lif lj1fg ljifodf gftsf]Q ljBfjfllw f]w sfo u]sf ljBfyL sdrfL
$) hgfnfO =$) nfvsf] jh]6 JojYff u]sf]df ( hgfnfO =$))) pknJw ufPsf] kfOof]
f]wsfo jfktsf] eQmfgL lbg sfoljwL tof guL Psdi6 eQmfgL lbPsf]n]] sfoljwL tof uL
eQmfgL ug] f]sf] clen]v fVg] Jojyf ulg kb5
5 xt] uL sd jemfPsf] M jflifs sfoqmddf pNn]v ulPsf] s[lif lj1fg ljifodf gftsf]Q
ljBfjflwL f]w sfo u]sf DjGwLt ljBfyLxnfO sd eQmfgL ug kg]df cGonfO xt] uL sd
jemfPsfn]] =)))) DjlGwtn] jem]sf] k|df0f k]z xg kb5
6 f]em vLb M fjhlgs vLb lgodfjnL )^$ sf] lgod df Ps cflys jifdf Ps k6s jf
k6s k6s uL = nfv eGbf j9L sdsf] Pp6 JolQm kmd sDkgL jf +yfjf6 Ps k6s eGbf
j9L f]em vLb ug lsg] 5g egL Jojyf x+bf x+b o jif cfktLstf jf6 k6s k6s uL =
nfv sf] Ldf eGbf j9L == )^amp( sf] fdfg vlb u]sf] lgod +dt b]lvPg
7 s ljhs M $ kfdzbftf $ nfO dNo clej[l4 s ljhs gDjdf l6k]S nufPsf] s]d]6 ePsf]
ljhs jf6 =((^^ eQmfgL ePsf]n] DjlGwt cfGtls fhj sfofnojf6 dfof]hg u]sf]
k|df0f k]z ug] cGoyf cn ug kb5
8 clu|d sM Ps sdrfLsf] jfx|f| snsf k|tfjsxsf] ynut k|dfl0fs0f sfoqmdsf] vr ePsf
ljn ekfO +nUg uL k]ZsL f]w egf d]t =))))) vr n]v]sf] dWo] ufl8jfkt
^)))) s s66L gu]sf] ^) )) cn ug kb5
9 bfxf]f]kgf M sf]ifjf6 pknJw ufOg] cgbfg s[ifsx k|ToIf nfefGjLt xg] s[lifIf]qdf cgGwfgfTds
sfo xg] tkm nlIft xg kb5 g]kfn s[lif cgGwfg klifb tyf ljsf sf]ifjf6 k|bfg ulg] cgbfg
sdjf6 Dkfbg xg] sfodf bf]xf]f] kg Sg] Defjgf x]sf] x+bf cgGwfg DjGwL sfo Pp6
lgsfojf6 ug] Jojyf ug kb5
203
10 cgbfg vr M o sf]ifn] sfL ux| sfL zlIfs +yfx lghL If]q gfuls dfh sfL
dbfodf cfwflt +yfnfO xsfo fe]mbfL dfkmt s[lif cgGwfg tyf ljsfdf +nUg xg
k|f]Tfxg ug o jif amp j6f +yfnfO =amp sf]8 nfv ) xhf cgbfg vr n]v]sf] 5 k|bfg
u]sf] cgbfgsf] clen]v gfv]sf] n]vfkLIf0f k|ltj]bg glnPsf] fy sf]ifn] s[lif cgGwfg DjGwL
sfo ug] ls6fg guL btf ePsf +yf dfkmt s[lif cgGwfg If]qdf cfof]hgf +rfng ufO cgbfg
lbPsf] plrt b]lvPg
11 sfoqmd vr M sfofnojf6 k|fKt jflifs sfoqmddf f]nf l6d vlbsf] nflu =$ nfv sf]
jh]6 Jojyf ePsf] 5 jh]6 jf+sL x]sf] sdjf6 jflifs sfoqmddf dfj]z gePsf] OGe6
Jof6laquoL Ps 6laquo]8jf6 f]em vlb uL =^) vr n]v]sf] 5 vlb lgodsf] kfngf guL lw
tyf sfoqmd j]usf] vlb u]sf] (ampampamp)) lgod +ut b]lvPg
12 k]ZsL jf+sL M bO +yfnfO k]ZsL lbPsf] sd=^^amp))) cflys sfoljlw
lgodfjnL )^$ cgf km5of6 xg kb5
sfnLdf6L kmnkmn tyf tsfL jhf ljsf ldlt
1 ljQLo lytL M ldltsf] k+hL sf]if (sf]8 nfv ^xhf k+hLut hu]8f sf]if =nfv (amp
xhf khLut k|ltyfkg sf]if nfv (xhf sdrfL sNof0f sf]if sf]8 amp nfv ^
xhf bfloTj sf]8 amp nfv$ xhf Pj wf6L lkmtf afsL sf]8 ampnfv (^ xhf
d]t khL tyf bfloTj $ sf]8 ampamp nfv ^ xhf ly DklQ ( sf]8 nfv
xhf nufgL amp sf]8 ^ nfv $) xhf gub tyf js dfHbft sf]8 ^ nfv xhf
wf6L lng jfsL tyf cGo k]ZsL uL nfv ^$ xhf d]t hDdf DklQ $ sf]8 ampamp nfv
^ xhf x]sf] 5
2 ly DklQ M ut jifsf] ly DklQ (sf]8 nfv xhf x]sf]df of] jif yk ^nfv ^
xhfdf (nfv xhf x|f s6l6 uL (sf]8 nfv xhf jf+sL b]lvPsf] 5 ly
DklQsf] ljt[t ljj0f vNg] uL vftf fv]sf] 5g ldltsf] ly Dkltsf] ljt[t ljj0f vNg]
uL xfos vftf clen]v fVgkb5
3 nufgL M ldltsf] ut jif Dd ampsf]8 ^nfv $) xhf nufgL x]sf]df o jif yk nufgL
u]sf] 5g Pe]i6 j+ssf] z]o tyf s[lif ljsf j+sdf d4lt vftfdf nufgL u]sf] pSt sd
k|ltk|wfTds lalw ckgfO a9L Jofhb lbg] -s_ jusf jfl0fHo jsx tyf 6laquo]hL nufotsf lIft
Pj pTkfbgdns 7fpdf sd fVg] Jojyf xg kb5
4 sdrfL sNof0f sf]if M ldltsf] sdrfL ]jf zt lgodfjnL )^)sf] lgod -_df k|To]s jif
jflifs jrt xg cfpg] sdsf] ) k|ltztn] xg] sd ldltn] tf]s]sf] j+sdf pklgod -_ jdf]lhd
yfkgf ePsf] sf]ifdf hDdf ug kg] pNn]v 5 sdrfL sNof0f sf]ifdf ut jif Dd sf]8
^nfv amp xhf dfHbft x]sf]df o jif (nfv xhf yk uL sf]8 ampnfv ^ xhf
5 pQm sdjf6 sdrfL sNof0fDjGwL] s] stf] sfoqmd +rfng ulg] xf] sfofljlw lxt
lgodfjnLdf Jojyf ug kg] b]lvG5
5 kn sjn M ldltsf] +rfng lgodfjnL )^) sf] lgod -_ df jhfsf] 6n 6 tyf cGo
yfgsf] ef8f bnfO xfnsf] db|f lkmlt sfod x]sf] ef8f b k|rlnt jhfsf] ef8f b tyf lQm
yfgsf] dfusf] cfwfdf jifdf kgfjnf]sg ulg] Jojyf 5 ldltn] sflndf6L jfnfh
rf]efdf uL ^$ kn sjnx x]sf]df ^ kn sjnx ef8fdf nfu]sf] Uof]h uf]bfd
ldlt cfkmn] k|of]u u]sf] ( kn sjnx ef8fdf nufpg gls lQm x]sf] 5 ldltn] kn
sjn ef8fdf nufpbf Demftfsf] cjlw j9Ldf cflys jifsf] xg Sg] k|fjwfg cgf jif
Ddsf] Demftf u]sf] b]lvof] ef8fdf nufPsf] ^ dWo] $ sf] Demftf cjlw jifsf] x]sf]
5 ef8f Demftfdf axfn s gtf]tdf slsect uL bflvnf ugkg] zt clgjfo fVg kg]df clwsfzdf
fv]sf] 5g hsf sf0f fhZj cnLdf c k]sf] cayf 5 pNn]v ePsf] ef8f dNo a[l4
nufotsf kmofS6sf cfwfdf kgfjnf]sg xg kg]df f] Jojyf +emftfdf gx]sfn] lb3sfnLg
kdf ldltnfO gf]Sfg kg] b]lvbf lglZrt do cfwfdf ef8f sd kgfjnf]sg xg] Jojyf
sfofGjog ug kb5
6 f]em vlb M fjhlgs vlb lgodfjnL )^$ sf] lgod -_ sf] v08 ndashs_ cgf nfv kof
Dd nfut cgdfg ePsf] lgdf0f sfo fem vlb ug lsg] Jojyf 5 ldltn] pNn]lvt lgoddf
lx ahf kmfO tyf kmf]x +sng Pj+ 9jfgL ug] DalGw sfolawL )amp df sg baL k|sf]k
jf laifd klyltsf sf0f km]x p7g gls hgjfYodf c kg] cayfnfO kmf]x Jojyfkg
+s6 3f]if0ff uL a9Ldf ^ dlxgf Dd f]em ahf kmfO tyf kmf]x +sng Pj+ 9jfgL ug] Sg]
204
pNn]v 5 ldltn] )amp sf] esDksf] sf0f [lht cayfnfO kmf]x Jojyfkg +s6 3f]if0ff uL
kmf]xf] Joyfkg nufot lgdf0f tyf ddt sfo d]tsf] af]nkq cfXjfg guL Ps lgdf0f
JojfoLjf6 dlxgfDd k6s k6s uL k6s nfv ^ xhf ()) afjsf] f]em vlb
u]sf] 5 lgodfjnL sfolawL )amp tf]s] eGbf a9L dosf] vlb sfo u]sf] 5
7 cfGtls lgoGq0f k|0ffnL M ldltn]] k|rlnt P]g lgodsf] kfngf ul cfGtls lgoGq0f Jojyf
ekbf] k|efjsfL agfpgkb5 vlb of]hgfnfO ah]6 tyf sfoqmdFu cfa4 uL rfdfls
nIoadf]lhd sfo gePsf] lhGL lgLIf0f k|ltj]bgcgf dod ddt tyf lnnfdsf] k|s[of
gu]sf] sfofnosf ljleGg sdrfLx e|d0fdf hfbfsf] clen]v cf+lzs kdf dfq flvPsf] htf
Joxf]f b]lvPsf 5g P]g lgoddf tf]lsPsf Jojyfsf] kfngf uL cfGtls lgoGq0f b[9 ugkb5
vfg]kfgL tyf kmfO+ dGqfno
1 cfGtls lgoGq0f k|0ffnL M sfofnon]] k|rlnt P]g lgodsf] kfngf ul cfGtls lgoGq0f Jojyf
ekbf] k|efjsfL agfpgkg]df f] DaGwdf kLIf0f ubf lhGL lgLIf0f k|ltj]bgdf pNn]v ePsf
lhGL fdfgsf] lnnfd ddt ldGxf ug kg] tyf dNo vnfpgkg] Joxf]fsf] sfofGjog gePsf]
k|fyldstf k|fKt cfof]hgfxsf] di6Lut jflifs k|ltj]bg k]z gePsf] nIo cgf k|ult k]z
gu]sf] vlb of]hgf tof guL f]em vlb u]sf] cy dGqfnosf] lgb]lzsf cgf jfL fwg
Jojyfkg gePsf] jfL fwg vlb cfktsjf6 wf6L ssectL guL eQmfgL u]sf] htf sldndash
sdhf]Lx b]lvPsf 5g sfofnon] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f JojyfnfO
b[9 agfpg kb5
2 kms lzifsaf6 vr n]v]sf]M cflys sfolalw lgodfanL )^$ sf] lgod -_ df vr ug] jf
vrsf] lgsff lbg] clwsf k|fKt clwsfLn] sd jLs[t ah]6leq DalGwt vr zLifsdf k5
vr ug afsL 5 eg] dfq vrsf] cfb]z lbg Sg] Joayf x]sf]df dGqfnon] sf ]jfsf
sdrfLxsf] cfsf] vr n]Vbf cGo ]jf zNsaf6 vr n]Vgkg]df kfdz ]jf zNsaf6
=$amp$^ndash vr u]sf] kfOof] sfofnon] lgodfgf tf]lsPsf] DalGwt lzifaf6 dfq vr n]Vg
kb5
3 hdfgtsf] Dofb ykM fjhlgs vLb lgodfjnL )^$ sf] lgod -_ df k]ZsL lbg lsg]
vlb Demftfgf k]ZsL hdfgtsf] Dofb k]ZsL km5of6 xg] cjlwDdsf] xgkg]df
=)))ndash k]ZsL eQmfgL ePsf]df a k]ZsL km5of6 gx+bfs cjyfdf k]ZsL hdfgtsf] Dofb
dfKt ePsf]n] sfofnon] k]ZsL hdfgtsf] yk ugkg] b]lvPsf] 5
4 a9L eQmfgLM fjhlgs vlb lgodfnL )^$ sf] lgod -_ df ljn jf ljhssf] eQmfgLdf lgEuml
ljn jf cGo sg ljn ljhssf] eQmfgL lngsf] nflu cfkltstf lgdf0f JojfoL ]jf k|bfos jf
kfdzbftfn] vLb Demftf adf]lhd cfjZos kg] sfuhft k]z ugkg] Jojyf 5 dGqfnon]
cfof]hgf xof]u l6d nfO lgEuml lansf] =$^^ampndash eQmfgL lbPsf]df ljdf lk|ldodsf] dNo
clej[l4 s =$^amp(ndash df]6 fOsnsf] vlbsf] aLndf =^))ndash uL =$amp(ndash df bf]xf]f]
dNo clej[l4 s eQmfgL lbPsf]n] s dfly dNo clej[4L s =$ndash d]t a9L eQmfgL ePsf]
=(ndash DjlGwt kfdzbftfjf6 cn ugkb5
5 k]ZsL M cflyssfoljlw lgodfjnL )^$ sf] klR5]b ( df k]ZsL lbg] k]ZsL km5of6 ug] DjlGw
Jojyf 5 dGqfnon] =$^ndash k]ZsL sd xfnDd km5of6 u]sf] gb]lvPsf]n] lgodfjnLsf]
Jojyf adf]lhd dod k]ZsL km5of6 ufpg kb5
= vfg]kfgL tyf 9n lgsf laefu
1+ clVtofL M laefun] pknJw ufPsf] laa0f cgf laleGg jh]6 pklzif+s gM df k|fKt ePsf]
z jh]6sf] clVtofL -^ cj+ amp$ sf]8 $ nfv amp xhf dWo] -amp sf]8 (( nfv (( xhf
dfq laefunfO+ clVtofL k|fKt ePsf] ldltn] lbg leq sfof+noxnfO+ clVtofL lbPsf] kfO+of]
TouL vfg]kfgL tyf kmfO+ cfof]hgfsf] jh]6 dWo] lhNnf lyt sfof+nonfO+ k6s k6s
[)amp)) b]lv )amp) Dd clVtofL k|bfg uL aiff+Gt Dd - sf]8 ( nfv ^ xhf
cj08f fv]sf] b]lvof] sfof+nonfO+ lbgkg+] clVtofL cj08f fVg lgod cgsn b]lvbg
sfof+nonfO+ k|bfg ug+ kg+] clVtofLsf] jh]6 cj08f fVg] sfo+df wf ug+ kg+] b]lvG5
2+ cfGtls lgoGq0f M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod [ df ljefuLo k|dvn] sfo+qmd
_rfng ug]+ sfof+nonfO+ jLs=t sfo+qmd vr+ug]+ |f]t vf]nL clVtofL k7fpgkg]+ Jojyf 5
dGqfnoaf6 vfg]kfgL tyf 9n lgsf ljefunfO+ k7fPsf] jh]6 vr+ ug]+ clVtofL ljefuaf6 ljefu
205
cGtutsf j sfof+no ljefu leqsf zfvfxnfO+ d]t pknJw ufPsf] b]lvof] ljefu leqsf
zfvfx sfof+nosf] kdf xg] cfwf b]lvbg fy ljefusf] lhGL DaGwL e08f k|dv Ps
sd+rfL x]sf] lhGL k|ltj]bg klg Pp6 jgfpg] u]sf] 5 sf]if tyf n]vf lgoGqs sfof+noaf6
klg of] ljefunfO+ Pp6 sfof+nosf] kdf jLsf uL fhj hDdf ug]+ sfof+no sf]8 tyf wf6L
vftf klg Pp6 dfq jLs=lt lbPsf] kfOG5 of] lyltdf ljefuaf6 5t sfof+nosf] kdf sfof+no
_rfngdf d]t sd Jojyf uL vr+ ug]+ sfo+ pkoQm b]lvPg
3+ rfdfls vr+sf] lylt M ljefunfO+ k|bfg ulPsf] jflif+s sfo+qmd tyf clVtofL )ampamp cgf
k|yd bf]|f] tyf t]|f] rfdflsdf ~rfng ulg] sfo+qmddividelqmofsnfk tyf f]sf nflu nfUg] jh]6
vr+sf] Ldf lgwf+0f ulPsf]df ljefun] lgDg ah]6 pk zLif+sdf _zf]lwt jflif+s sfo+qmd cgf
k|yd rfdflsdf nfv ampamp xhf bf]|f] rfdflsdf - sf]8 $ nfv xhf t]|f]
rfdflsdf - sf]8 nfv xhf vr+ u]sf] 5 sn vr+ dWo] ciff9 dlxgfdf dfq -
sf]8 amp nfv amp xhf [^-(amp k|ltzt vr+ u]sf] 5 ljefun] th+df u]sf] sfo+qmd jdf]lhd
jh]6 Jojyf lxt jLs=t sfo+qmd tf]lsPsf] doLdf leq xL sfo+ gugf+n] k|yd tyf lAtLo
rfdflsdf ck]lIft cfly+s lqmofsnfkx xg gs]sf] t]gtf] rfdflsdf ljQLo tyf cfly+s ef
kg]+uL sfo+ ePsf] b]lvof]
4+ jflif+s sfo+qmd k|ult M ljefusf]] jLs=t aflif+s jh]]6 tyf sfo+qmd cgf du| eflt k|ult
-( k|ltzt b]lv (-^ tyf ljQLo k|ult -amp b]lv ()-amp k|ltzt Dd k|ult k|ltj]bg k]z
u]sf] 5 bO sfoqmd jfx]s cGo sfoqmddf ()Uuml eGbf 36L g k|ult ePsf]n] nIo cgf k|ult
xfln ug Wofg lbg kb5
5+ vlb u of]hgf M fj+hlgs vlb lgodfjnL )^$ sf] lgod amp df Ps jif+ eGbf a9L cjlw
_rfng xg] of]hgf jf cfof]hgfsf] nflu vlb ubf+ jf jflif+s ) sf]8 eGbf a9L sdsf] vlb
ubf+ vlb u of]hgf tof ug+kg]+ pNn]v 5 laefun] laleGg k_lhut lzif+sxjf6 -
)(^ vr+ u]sf]df vlb u of]hgf tof gx_bf vlb sfo+df kfblz+tf ldtJolotf
xfln ug+ gSgsf fy vlb Joayfkg sfo+sf] k|efjsfltfdf c kg+ hfg] b]lvG5 vlb
sfo+nfO+ u0ftLo ldtJooL kfblz+ agfpgsf nflu lgodfjnLsf] Joayf adf]lhdsf] vlb u
of]hgf tofLdf laefusf] Wofgfsif+0f xg hL b]lvG5
6+ _lIfKt jflif+s k|ltj]bg M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod () df cfly+s sff]jfsf]
_lIfKt jflif+s k|ltj]bg d-n]-k-kmf-g_ tof ul cfly+s jif+ dfKt ePsf] lbg leq tfns
sfof+no tyf sf]if tyf n]vf lgoGqs sfof+nosf] sfof+nodf k7fpg kg]+ Jojyf 5 ljefun]
k|ltj]bg tof ul DjlGwt lgsfodf gk7fPsf]n] cfly+s sff]jf DjGwdf tfns lgsfoaf6
cgudg Pj_ dNof_sg xg Sg] lylt b]lvPg ctM tf]lsP adf]lhd cfly+s sff]jfsf] _lIfKt
jflif+s k|ltj]bg tof ul tf]lsP adf]lhd lgsfodf k7fpg kg]+ b]lvG5
7+ cyfoL tyf sf sdrfL M laefun] pknJw ufPsf] laa0f cgf of] aif cyfoL tyf sfdf
jfL rfns sDKo6 ck]6 rfsLbf dfnL sfofno xof]uL cflb kbdf hgf lgoQm uL
=amp()) cGo ]jf zNsjf6 tnj vr n]v]sf] 5 laefudf fhkqf+sLt k|yd gt]0fLsf ^ hgf
kbflwsfL yfoL baGbLdf $ hgf jfL rfns sfot x]sf] cjyf 5 pQm lyltdf laleGg
zfvfdf hgf jfL rfns fvL =$amp() tnj vr n]v]sf] 5 pkoQmfgf jfL rfns
egf ugsf] sf0f ki6 xg kb5 To uL cGo cyfoL tyf sfsf] bjGbLdf kgfjnf]sg uL
vr lgoGq0fdf d]t Wofg lbg kg] b]lvPsf] 5
8+ lhGL lgLIf0f M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod )[ adf]lhd lhGL lgLIf0f k|ltj]bg
k|fKt eP kl5 sfof+no k|dvn] k|ltj]bgdf pNn]lvt lnnfd ljqmL ug+kg]+ dfnfdfg ^ dlxgf leq
ul Sgkg]+ Jojyf 5 ljefuaf6 k|fKt lhGL lgLIf0f k|ltj]bg cgf yfg sf ]l8of] Sof]6
clN6ld6 nufot $ k|sfsf )$( yfg lnnfd lalqm ug+kg+] pNn]v 5 pQm fdfgsf] dNo
vnfPsf] b]lvbg lgodfjnLdf ePsf] Jojyfsf] kfngfdf oyf]lrt Wofg gkyenofPsf sf0f pkf]Qm
fdfgx lnnfd ljqmL xg s]sf] b]lvPg
9+ jjemfy M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod [ adf]lhd gubL lhGL dfnfdfg
ljlgof]lht sd fhj wf6L j]h cGo sdsf] nut gt]tf tyf sfL sfuhft cfkmgf]
lhDdfdf ePsf] jf x]sf] sfd cfbLsf] lhDdf lng] sd+rfL fwf0ftof jf j9jf cjsfz k|fKt
206
uL jf cGo sg sf0fn] cfkm sfo+t sfof+no 5f]8L hf_bf jf f] sfdaf6 cnu x_bf lghsf]
jjemfy ug]+ st+Jo xg]5 egL pNn]v u]sf] 5 ljefuaf6 k|fKt ljj0f cgf amp hgf kbflwsfL
Pj_ _yfn] jemL lnPsf dfnfdfgx n]vfkLIf0f cjlw Dd klg jjemfy u]sf] b]lvPg To
DaGwL s]xL pbfx0f b]xfo cgf 5g M
10+ e|d0f k|ltj]bg M e|d0f vr+ lgodfjnL )^$ sf] lgod [ adf]lhd e|d0fdf vl6g] kbflwsfL
jf sd+rfLn] e|d0f dfKt ePkl5 lgodfgf kfpg] blgs eQf tyf e|d0f vr+sf] ljn el e|d0f
k|ltj]bg fy cfjZos ljn ekfO+ sfof+nodf k]z ug+kg]+ Jojyf 5 ljleGg kbflwsfLx lhNnfsf]
of]hgf cgudg e|d0fdf uPsf] egL b-e|-eQf eQmfgL lnPsf]df e|d0f k|ltj]bg k]z u]sf] b]lvPg
11+ lg0fo sfofGjog M alifs k|ltj]bgdf pNn]v ePsf laifodf fahlgs n]vf ldltdf 5nkmn eP
kZrft k|fKt ePsf lgb]zg DalGwt dGqfnon] dftxtsf laefudividesfofnonfO hfgsfL ufpg
kg]df hfgsfL gufPsf] hjfkm k|fKt ePsf] 5 n]vfkLIf0fjf6 b]lvPsf Joxf]f kgM bf]xf]lg glbg
Psktf sfod ugsf nflu -lgb]zg sfofGjg ug_ lgb]zg DaGwL hfgsfL xg kb5
12+ OGwg vr M laefun] k|fKt ah]6jf6 OGwg vrsf] nflu sf]6f lgwf0f uL vr n]v]sf] 5 sfL
sfdsf] nflu lgLIf0f tyf e|d0f ubf yk OGwg k|of]u ugkg] ePdf ljs[lt lnP yk OGwg lng
Sg] uL lg0fo u]sf] b]lvG5 laleGg zfvfdf lgwflt sf]6f cgf OGwgdf =amp()))
jfL rfnsdf =$amp() vr ePsf] b]lvG5 o k|sfsf] vr f=k=k|yd gt]0fL eGbf tnsf]
kbdf sfot kbflwsfLnfO d]t pknJw ufPsf] b]lvbf vr lgoGq0fdf Wofg lbgkg] b]lvG5
13+ s]lGb|o n]vf M cflys sfolalw lgodfjnL )^$ sf] lgod amp df s]lGb|o n]vf fVg] bfloTj laefusf]
xg] pNn]v 5 laefun] lhNnf lyt sfofnodf ~rfng ePsf sfo ~rfng sf]if cGo sf]if
eP f] d]tsf] s]lGb|o lxfj fvL Plss[t cflys laa0f tof ug kg]df f] jdf]lhd u]sf]
b]lvPg lgodsf] Joayf adf]lhd Plss[t cflys laa0f tof ug kb5
14+ gD gePsf] M fahlgs vlb lgodfjnL )^$ sf] lgod )-_ cgf lgdf0f sfosf] nfut
cgdfg tof ubf lgdf0f DalGw kftfTjLs pTvgg DaGwL ordf vGg] l8k 6oaj]n k]6laquof]lnod
cgGwfg cflb htf hldgdgL ulg] sfosf] gD eP Totf] gD adf]lhd Totf] gD gePsf]
cjyfdf cfjZos gD tof uL Totf] gD g]kfn sf dGqLklifbaf6 ljs[t ufO jLs[t
gD adf]lhd nfut cgdfg tof ugkg] Joayf x]sf] 5 lgodfjnLsf] pQm Joayf adf]lhd
laefun] g gD agfO ljs[t ufO lhNnf tdf xg] f]nf kDk k|0ffnL l8k 6ojj]nsf] nfut
tof ug] cfwf to uL lhNnfxdf xg] f]nf kDk h8fg l8k 6ojj]n DaGwL sfonfO gD
adf]lhd Joalyt ugkg]df laefun] gD a]u g laleGg lhNnfdf =($))ndash sf] l8k
6oaj]n f]nf kDk h8fgsf] sfo ufPsf]n] vlb sfo ldtJooL oyfyks 5 egL olsg ug
lsPg
15+ s]Gb|sf] vlb sfo M laefun] lhNnf lyt laleGg vfg]kfgL l8lehg sfofnoxsf] nflu
lk=le=l=kfOk x08 kDk x08 kDk x]8 f] Fu DalGwt lkml6Euml fdu|Lx vlb uL vr n]Vg]
u]sf] 5 ut laut aifsf d=n=k=k|ltj]bgn] oL lhNnf lyt sfofnoxsf] nflu cfjZos
fdu|Lx vlb ug cfjZos jh]6 DalGwt sfofnosf] ah]6df dfj]z uL vr ug lsg]df
s]Gb|sf] ah]6df dfj]z uL vr ug] u]sf]n] s]Gb|jf6 vr ug] klkf6L cGTo ugkg] elg pNn]v
ePsf]df pQm klkf6Ldf wf guL o aif klg lhNnfxsf] nflu hDdf =amp$) sf]
lk=le=l=kfOk x08 kDk x08 kDk x]8 f] Fu DalGwt lkml6Euml fdu|Lx vlb uL k7fPsf]
kfOof] DalGwt lhNnfn] g vlb guL gLltut sfo ugkg] laefun] g vlb ugsf] sf0f ki6
xg kb5 otf] sfodf lgoGq0f ugkg] b]lvG5
16+ kms lzifs vr M cflys sfolalw lgodfjnL )^$ sf] lgod df jLs[t ah]6 jf6 clwsf
k|fKt clwsfLn] vr ubf jf vrsf] cfb]z lb+bf sd ljs[t ah]6 leq DalGwt vr lzifs leq
ePsf] xgkg] Joayf 5 laefun] o cf=j=df vr lzifs (^ -fahlgs lgdf0f_ df lalgof]lht
=amp)$amp vr lzifs kms kfL kFhLut cgGwfgdns sfodf vr n]v]sf] kfOPsf]n] cflys
sfolalw lgodfjnLsf] lgod laklt e clgoldt b]lvPsf] 5
17+ kfOksf] eGbf af]xf]n l8laquolnEumlsf] nDjfO a9L b]vfPsf] M fdu|fd nf]8f vfg]kfgL tyf kmfO
cfof]hgfsf] efules e] cgf )) ld6sf] l8k j]n sfosf] nflu d=c=s d]t =$(
nfut cgdfg tof uL jf]nsjf]n ufPsf]df jLsf sG6laquoSg P08 l8k j]n sDkgL Fu
=$$ -)=amp k|ltzt 36L_ df 7]Ssf Demftf e lgdf0f sfo kZrft lgdf0f ]jfnfO
=$amp^^$ eQmfgL lbPsf] kfOof] lgdf0f sfosf] gfkL lstfj Da4 lgEuml lan kLIf0f ubf
207
DkGg lgdf0f sfosf] l8laquolnEuml sfo tkm ) ld6 vGg] jf]f]xf]nsf] nf]lEuml ug] sfo ) ld6
u]sf]t fdfg cfktL tkm ) Pd=Pd=sf] SoflEuml kfOk ( ld6 )) Pd=Pd=sf] 6Ln nf]6]8
hfnL ( ld6 d]t hDdf $ ld6 dfq k|of]u ePsf] kfOof] fdfGotof k|of]u ePsf] kfOksf]
nDjfO cgfs l8laquolnEuml nf]lEuml sfosf] nDjfO xg kg]df kfOksf] nDjfO eGbf tkln adf]lhd
l8laquolnEuml sfodf amp ld6 a9L nf]lEuml tkm ld6 a9L b]vfPsf]n] k|of]u ePsf] kfOk eGbf l8laquolnEuml
tyf jf]xf]n nf]lEuml =$(() jfjsf] a9L sfo uL vr n]v]sf] cfwf k|df0f k]z xgkb5
18+ yk Jooef kf]sf] M ljefun] lhNnfsf] ^ yfgsf] vfg]kfgL cfof]hgfsf] nfuL 6laquofb ]6 k]z ePsf
bO cfkts dWo] sfofnon] 6laquofGkmd KnfOsf] j]N8 g]kfn k|f=ln=sf] eGbf d=c=s d]t
=^^) a9L dNosf] g]kfn Osft OlGhlgolEuml k|f=ln=sf] b]6 lnO =^amp^)) sf] nfut
cgdfg df =$)$) Overhead cost (15 contract profit) d]t yk uL =$amp^($ sf]
nfut cgdfg jLs[t uL jf]nkqsf] rgf cfXjfg u]sf] kfOof] fahlgs vlb lgodfjnL
)^$ sf] lgod ) sf] pklgod -amp_ Fu DalGwt cgrL n] lgdf0f sfosf] nfut cgdfg
lgsfNg] tlsf ki6 pNn]v u]sf] 5 pQm cgrL df lgdf0f sfo jfx]s cGo sg k|sfsf vlb
sfo -kfdz tyf fdfg vlb_ df k|ltzt cf]ex]8 yk ug kfpg] Joayf ePsf] b]lvbg fy
cfktsn] k]z u]sf] b ]6 kqdf d]t d=c=s jfx]s f] pNn]lvt bdf sfo ug d~h u]sf]
pNn]v ePsf]n] vlb sfggdf gePsf] k|ltzt cf]ex]8 yk lxt nfut cgdfg tof uL
vlb sfo ubf d=c=s d]t sfofnonfO =$$( a9L nfut kg uO yk Jooef k]sf]
b]lvPsf] 5
19+ k]lzlkms]zg kms kfL vlb sfo u]sf] M eQmk lhNnfsf] l6f tyf s6~h] vfg]kfgL cfof]hgfsf]
nflu ) xif kfjsf] dlPjn kDk divide yfg f] nfO cfjZos kg] Kofgn jf]8sf nflu nfut
cgdfgdf sfofnon] d=c=s jfx]s k|lt OsfO =$$)) b sfod u]sf]df jLs[t jf]nkqbftf
lxdfn 6laquol8Euml sGg nf]sGylnn] qmdzM l6f vfg]kfgL cfof]hgfsf] nflu =^$amp)) s6~h]
vfg]kfgL cfof]hgfsf] nflu =amp))) -d=c=s jfx]s_ sjn u]sf] kfOof] t pQm yfgdf
h8fg ePsf] kDk Kofgn jf]8 Fu DalGwt sfuhft kmfF6jfL klIf0f ubf xif kfjsf]
dlPjn kDk f] nfO cfjZos kg] Kofgn jf]8 h8fg ePsf]df d]t ) xif kfjsf] kDk
Kofgn jf]8sf] cfktsn] sjf]n u]sf] sd g eQmfgL u]sf] 5 emfkf lhNnfsf] latfdf]8 nvgk
df xif kfjsf] yfg dlPjn kDk f] nfO cfjZos kg] Kofgn jf]8sf] nflu sfofnon]
nfut cgdfgdf d=c=s jfx]s =$)) b sfod u]sf]df cfkts lxdfn 6laquol8Euml sGgn]
=$^)) dfq sjf]n u]sf] kfOof] ctM eQmk lhNnfsf] pk]Qm l6f s6~h] vfg]kfgL
cfof]hgfdf ) xh kfjsf] kDk Kofgnjf]8 sf] sectfdf xif kfjsf] kDk Kofgnjf]8 h8fg
ubf emfkfsf] latfdf]8 nvgk s san u]sf] xif kfj s kDk Kofgnjf]8sf] sjf]n u]
adf]lhd s dfq eQmfgL lbg kg]df 36L xif kfjsf] kDk Kofgnjf]8 h8fg uL eQmfgLubf j6f
kDk f] Fu DalGwt Kofgnjf]8 jf6 sfofnonfO d=c=s d]t =^($ yk Jooef k]sf]
b]lvG5
20+ kms lzifs vr M cflys sfolalw lgodfjnL )^$ sf] lgod -s_ df sd jLs[t ah]6 leq
DalGwt vr lzifsdf k5 vr ug afFsL 5 eg] dfq jLs[t ah]6af6 vr ug] pNn]v 5
laefun] o cf=a=df 9n lgdf0f tyf k|zf]wg sfoqmd cGtut vr lzifs (^ -fahlgs
lgdf0f_ df lalgof]lht ah]6 af6 = sd vr lzifs (amp -kFhLut cgGwfg tyf
kfdz_ tkmsf] uf]l+u] jhf slknjtsf] 9n lgdf0f tyf k|zf]wg sfosf] IEE sfo ufO
Executive Consulting Engineering amp Planners (P) ltd nfO eQmfgL lbPsf] kfOof] ctM vr lzifs
(amp af6 dfq ugkg] kFhLut cgGwfg tyf kfdzsf] vr (^ -fahlgs lgdf0f vr lzifs_
af6 ufPsf]n] lgod laklt ePsf] kfOof]
21+ k|f]lehgn d M k|f]lehgn dsf] sd eQmfgL ubf lan lahs tyf vrsf cflwsfLs k|df0f
sfuhft k]z eP kZrft Demftf c+s leqsf] sd f]wegfsf] kdf eQmfgL lbOg kb5 vfg]kfgL
tyf 9n lgsf laefu kfgLkf]vLn] laleGg xnufgL vfg]kfgL tyf kmfO cfof]hgfsf] l8hfOg
tyf cWoog k|ltj]bg tof ug slDk6]l6e ggslDk6]l6e sDkf]g]g6 56ofO nfut cgdfg tof
uL jf]nkqsf] rgf cfXjfg cgf 5gf6 ePsf kfdzbftf Fu d]t f]xL component pNn]v
uL Demftf ug] u]sf] kfOof] laefun] laleGg kfdzbftf Fu u]sf] kfdz vlb Demftfsf]
Appendix F df pNn]v eP adf]lhdsf] lan lahs vr ki6ofO ug] cflwsfLs k|df0f sfuhft
k]z gePsf] k|f]lehgn d eQmfgLsf lan lahsdf cfof]hgf Joayfkg k|dv jf6 k|df0fLt eO
208
gcfPsf]n] laleGg amp kfdzbftfnfO lbPsf ] -))$ndash k|f]lehgn dsf] eQmfgL lbPsf] lgoldt
b]lvPg
22+ cgudg tyf dNof+sg vr M jftfj0f tyf kmfO -rfn_ jf6 klj]If0f lglIf0f tyf cgudgdf
=$ sd vr ePsf] sfoqmd vrdf klg Tolts sd blgs tyf e|d0f eQfdf vr
ePsf] b]lvG5 klj]If0f cgudg sfoqmdsf] dNof+sg ug uNtL sdhf]LnfO dod wf ug]
cTofjZos ]jf k|jfx ePsf] cfZjttf k|fKt ug] dxTjk0f cfhf xf] klj]If0f tyf cgudgsf]
p2]Zo xfln ugsf nflu lglZrt dfkg of]Uo rs P+j r]s lni6sf] lasf ug] f]xL cfwfdf
ulPsf] ldIff dNof+sg cgudg k|ltj]bgsf] cfwfdf k[i7kf]if0fjf6 sfoqmd sfofGjogdf wf
ug] P+j kldfhg u]df dfq p2]Zo pknlJw dns xG5 e|d0f vr lgdfjnL )^$ sf] lgod -
_ adf]lhd e|d0fdf vl6g] kbflwsfL jf sdrfLn] e|d0f dfKt eP kl5 e|d0f lan fy e|d0f
k|ltj]bg k]z ugkg] Joayf u]sf] 5 vfg]kfgL tyf 9n lgsf laefun] cgudg tyf dNof+sgsf]
nflu rs tyf r]s lni6 lasf gu]sf] clwsf+z vrx blgs e|d0f eQf vr ug jfx]s s]xL
sdrfLxjf6 Gog +Vofdf cgudg e|d0f k|ltj]bg tof uL k]z ug] u]sf] blgs e|d0f eQfdf
ePsf] vr dWo] sfd Fu cDalGwt kf]6Le 6fkmnfO d]t cgudg vrjf6 e|d0f lan eL
eQmfgL lbg] u]sf] sfoqmd vr t]gtf] rfdflsdf ug] pNn]v ePsf]df f] jfkt cgudg vr bf]gtf]
rfdflsdf n]Vg] u]sf] htf cjyf b]lvPsf]n] cgudg tyf e|d0f vr p2]Zo cgk ePsf] 5
eGg] b]lvPg tyM fahlgs gtf]t fwgsf] bkof]u Ifdtf k4ltsf] lasf uL cfGtls
lgoGq0f k|0ffnL k|efjsfL agfpg cfjZos b]lvof]
23+ f]em vlb M fahlgs vlb P]g )^ sf] bkmf amp-_ adf]lhd fahlgs lgsfon] vlb of]hgf
tof ug] d]t sfosf nflu Ps vlb OsfOsf] yfkgf ugkg] Joayf 5 To uL fahlgs
vlb lgodfnL )^$ sf] lgod cgf fahlgs lgsfon] jflifs ) nfv eGbf a9L sdsf]
vlb ug kg] ePdf aflifs vlb of]hfgf tof uL vlb sfosf] k|s[lt cgf vlb sfjfxLsf]
do tflnsf Kofs]h tof uL f] jdf]lhd Ps k6s jf]nkq jf lnjGbL befpkqjf6 vlb ug
kg] Joayf x]sf] 5 t o aif jftfj0fLo kmfO sfoqmd cGtutsf] fdfg vlb ubf vlb
OsfO yfkgf aflifs vlb of]hgf tof uL lgodsf] Joayf cgf k0f k|ltZkwf ufO vlb
ug kg]df Kofs]h tyf lalw d]t to guL cfiff9sf] clGtddf f]em vlb uL Ps uf]Zjff efr
jf6 =amp$(() eQmfgL vr n]v]sf] 5
24+ lhGL bflvnf M cflys sfolalw lgodfjnL )^$ sf] lgod $amp df vlb uL k|fKt xg cfPsf
lhGL dfnfdfgsf] laa0f dNo d]t vnfO lhGL lstfjdf amp lbg leq cfDbfgL afFwL gt]tf
v8f uL cWofjlws fVg kg] Joayf 5 Tot cfkts jf6 dfnfdfg lxtsf] lan k|fKt eP
kl5 sfofnon] cflys sfolalw lgodfjnL )^$ sf] lgod ^-_ adf]lhd lan ekfO
eQmfgL DaGwL lt ku] gku]sf] hfFr ufP eQmfgL lbgkg] ki6 pNn]v 5 laefun] kmfOFu
DalGwt Gb]zdns r]tgfdns 8sd]G6laquoL tofL pTkfbg uL l8L l8=le=l8=df pknJw ufpg
kg] uL laleGg ldl8of k|f=ln= Fu Demftf uL =amp$)) eQmfgL vr n]v]sf]df gt]tf tyf
kmfF6jfL klIf0f ubf Demftf cgf pTkfbg u]sf] Gb]zdns tyf r]tgfdns gtJo b[Zo fdu|L
-8sd]G6laquoL_ sfofnodf lhGL bflvnf k|ltj]bg tof uL lhGL vftfdf cfDbfgL bflvnf u]sf] k|df0f
j]u eQmfgL lbPsf] 5
25+ lan ekfO k]z M cflys sfolalw lgodfjnL )^$ sf] lgod ^-_ df sd vr ubf vrnfO
ki6ofO ug] lan ekfO lxt n]vf fVgkg] Joayf 5 laefun] Ps ldl8of k|f=ln=nfO =$amp^)
eQmfgL lbPsf] uf]Zjff efr klIf0f ubf f] vrnfO ki6ofO ug] Demftf sfuhft tyf lan
ekfO +nUg x]sf] kfOPg
26+ a9L eQmfgL M cflys sfolalw lgodfjnL )^$ sf] lgod ^-_ df sd vr ubf vrnfO ki6ofO
ug] lan ekfO lxt n]vf fVgkg] Joayf 5 KnfO ugkg] hDdf k|sfsf cfO=O=l fdu|Lsf]
nflu cfktsn] d=c=s d]t =(^ sjn u]sf] laefun] d]t f]xL adf]lhdsf] fdu|L
cfklt ug =(^ sf] vlb cfb]z lbPsf]df KnfO adf]lhd fdfg sjn u]sf] b]6df
cfklt u]sf] t lan lahsdf hf]8 hDdf kms kfL =)) df d=c=s ykL hfL u]sf
s lahs =(^ adf]lhd g eQmfgL lbPsf]n] Demftf adf]lhd eQmfgL xg] eGbf =)
a9L eQmfgL ePsf] 5 ctM Demftfdf tf]lsPsf] fdu|L tf]lsPsf] b]6n] xg cfpg] eGbf kms
kfL a9L eQmfgL lbPsf] =) cn km5of6 uL fhj bflvnf ugkg] b]lvPsf] 5
27+ u0ft kLIf0f gufPsf] M vfg]kfgL tyf 9n lgsf laefun] k|sfsf IEC material sf] nflu
fahlgs vlb lgodfjnL )^$ sf] lgod sf] clwgdf xL k]lzlkms]zg tf]sL nfut cgdfg
209
tof u]sf] kfOof] fy laefun] cfkts szn OG6k|fOh]h Fu Demftf kZrft cfklt ug kg ]
cfOl d]6]lonsf] nflu k]zLlkms]zg tf]ls )amp^ df vlb cfb]z d]t lbPsf] kfOof]
cfkts szn OG6k|fOh]hnfO pkf]Qm fdu|Lsf] fOhsf] nDjfO rf8fO k]k Sjfln6L lk|G6 tyf
snsf] fO6 tyf k|sf tf]sL vlb cfb]z lbPsf]df laefun] k]zLlkms]zg adf]lhdsf] fdfg k|fKt
ePsf] gePsf] u0ft klIf0f gufO fdu|L bflvnf ePsf] cfwfdf =(^(ndash eQmfgL lbPsf]
5
28+ wf6L lxfa M cflys sfolalw lgodfjnL )^$ sf] lgod ^ df k|To]s sfofnon] wf6L vftfdf
hDdf ePsf] wf6L sdsf] n]vf cgrL ) adf]lhdsf] 9fFrfdf fVgkg] Joayf 5 laefun]
utaif cfDbfgL ePsf] t cf=j=)ampamp df j+s bflvnf ePsf] =$)^) nfO o aifsf]
cfDbfgLdf b]vfPsf] 5 TouL of] aifsf] gt]tf cgf cfDbfgL b]vfpg kg] =$(($
cf=j=)ampamp sf] cfDbfgLdf b]vfPsf] 5g pQm sd j+s bflvnf ePsf] cfwfdf laleGg efr
jf6 )ampamp$ sf] cfDbfgLdf b]vfPsf] 5 pkoQm lyltdf wf6Lsf] cflys laa0fn] oyfy lylt
k|tt u]sf] 5g tf]lsP jdf]lhdsf] 9fFrfdf clen]v tof gubf o k|sfsf] lylt b]lvPsf]n]
lgodfjnLn] tf]s] adf]lhd gt]tf cwfjlws ug kb5
laefun] k]z u]sf] cflys laa0f cgf o aifsf] cGtdf =^$(^$^ wf6L jfFsL
b]vfPsf]df laut jif b]lvg JolQmut wf6L vftf cwfjlws gu]sf] sf0f le8fg ug] cjyf 5g
ojf6 wf6L lkmtf ug gkg] cjyfdf d]t lkmtf xg] hf]lvd b]lvPsf] 5 lgodfjnLsf] Joayf
kfngf gu]sf] sf0fn] o k|sfsf] lylt b]lvPsf]n] tf]lsPsf] Joayfsf] kfngf ug kg] b]lvG5
o DaGwdf 5nkmn ubf cBfjlws ug] sfo ex]sf] hjfkm k|fKt ePsf] 5
29+ sl6Gh]GL vr M laefun] j=p=lz=gM $amp) $amp) jf6 ~rflnt cfof]hgfsf] Uuml n] xg]
sd lhNnfjf6 dfu uL sf]if tyf n]vf lgoGqs sfofnosf] lalaw vftfdf hDdf uL khLut vr
-jfL fwg vlb_ u]sf] b]lvG5 of] aif amp$ vfg]kfgL tyf kmfO l8lehgdividej l8lehgdivideIf]lqo
cgudg tyf klj]If0f sfofno -dgfordf jfx]s_ jf6 =amp^amp^ cfDbfgL b]vfO =)))
kFhLut sfodf vr u]sf] b]lvG5 vfg]kfgL tyf kmfO dGqfnosf] )ampamp sf] kq jf6 jfL
fwg vlb ug cydGqfnojf6 lg0fo ePsf] pNn]v u] tfklg kldf0f DaGwdf vnfPsf] b]lvPg
DalGwt lhNnf lyt sfofnon] o k|sfsf] vr vr lzifs gM(^ fahlgs lgdf0fdf b]vfpg]
t laefun] pQm vr slG6Gh]GLjf6 jfL fwgdf b]vfpbf DalGwt sfofno laefusf] cflys
laa0fn] oyfy lylt k|tt u]sf] 5g cflys sfolalw lgodfjnL )^$ sf] lgod df
aiffGtdf vr ge afFsL x]sf] sd +lrt sf]if bflvnf ug kg] Joayf x]sf] 5 DalGwt
sfofnosf gfddf )ampamp sf] nflu 56ofOPsf] jh]6 dWo] f]xL cflys aif leq vr ge
=amp)$^ndash jfFsL x]sf] b]lvG5 jfFsL x]sf] pQm sd +lrt sf]if bflvnf ugkb5
30+ afL wfg vLb M afL fwg vLb tkm ljefun] Ps cfktLstfaf6 yfg lks ck cklt ubf
jLn gM vs0592073-3-22 df dNo clea[l4 s d]t =^))))) sf] s lahs hfL u]sf]df
kgM jLn gM sp09157273 2073-3-22 df AT-303-TY12 Roll Bar Toyota Vigo yfgsf] dNo
clea[l4 s d]t =amp))$amp(amp sf] s lahs dfj]z uL eQmfgL u]sf] b]lvof] jfL
fwgsf] kf6+x lxt cklt ug] Demftf ePsf]df 5sectf5sect jLn k]z u]sf] 5 To uL kf6+xsf]
5sect lhGL bflvnf guL Psdi6 dNo b]vfO jfL fwgsf] cfDbfgLdf dNo sfod u]sf] 5 oL
eQmfgL ugsf] sf0f ki6 xg kb5
31+ laa0f k]z gePsf] M cfo Joo laa0fdf ut aifsf] lhDd]jfL elg WSSCC tkm =)$)amp
Water Aid tkm =amp UNDP tkm =))^$ d]t =)$amp^ b]vfPsf] 5 tTDaGwL
sfoqmd k]z gePsfn] laZn]if0f ug] cjyf 5g pQm dfHbft laut b]lv lhDd]jfL f]sf]df pQm
lzifsjf6 ut aif of] aif d]t sg vr ePsf] b]lvbg laut b]lv lglqmo x]sf] sd olsg
uL DalGwt lgsfodf lkmtf ugkg] jf fhZj bflvnf ugkg] b]lvPsf] 5 TouL cfondashJoo
laa0fdf ut aifsf] lhDd]jfL fgkg] b]vfPsf] Water Quality lzifssf] =ampamp^(amp lhDd]jfL
gb]vfO =)))amp b]vfPsf] 5 pQm sd dWo] of] jif =^) vr b]vfO =)amp
jfFsL x]sf] b]lvG5 36L lhDd]jfL f]sf] DjGwdf 5nkmn ubf ut aif a9L lhDd]jfL f]sf]n]
of] jif oyfy lhDd]jfL f]sf] hjfkm k]z ePsf] 5 cfo Joosf] gt]tf Joalyt kdf gfv]sf]n]
o k|sfsf] lylt b]lvPsf]n] gt]tf b[t fVgkg] b]lvPsf] 5 To uL gtf]t gvn]sf] cfDbfgL
210
=$amp)$ jf6 sg vr ePsf] b]lvbg pQm hDdf =(^ndash sd fhZj bflvnf jf lkmtf
ug gkg] eP f] sf] cfwf k]z xg kb5
32+ k]ZsL afFsL M cflys jifsf] cGt Dd ljleGg lgdf0f JojfoL Pj+ sfofnoxsf] gfddf x]sf] k]ZsL
=$)amp$ndash km5of6 ugkb5
sf7df8fF pkTosf vfg]kfgL lnld6]8 cfof]hgf sfofGjog lgb]zgfno
1 cflys ljj0f M cflys sfoljlw P]g ) tyf lgodfjnL )^$ cgf Plss[t
s]Gb|Lo cflys ljj0f dxfn]vf lgoGqs sfofnon] jgfpg kg] Jojyf 5 f]
jdf]lhd jh]6df pNn]v eP adf]lhdsf] jh]6 lgsff vr s]lGb|o lxfjdf
b]vfpg kb5 cfof]hgf sfofnon] ljleGg C0f gDjsf ljQLo pkzLifsdf uL
=^$ndash sd s]Gb|Lo lxfjdf dxfn]vf lgoGqs sfofnon] dfj]z
gu]jf6 PsLs[t cflys ljj0f oyfy b]lvPg
2 k|f]leHgn ddf ) Uuml cf]ex]8 eQmfgL M fjhlgs vlb lgodfjnL )^$ sf] lgod
df lgdf0f sfosf] nflu vlb Demftfdf fjhlgs lgsfon] sg lgdf0f sfo
ufpgsf nflu cgrLndash$ jdf]lhdsf ljleGg DemftfdWo] sg Ps Demftf ug
Sg] pQm cgrLndash$ sf] nfut f]wegf Demftfdf lgdf0f JojfoLn] OsfO b
Demftf jdf]lhd sfd ug d~h gug] jf ug gSg] 7nf] hf]lvdoQm sfd ug]
kllylt kjfgdfg ug glsg] k|s=ltsf] lgdf0f sfo ufpgsf nflu nfut f]wegf
Demftf ug lsg] 5 of] Demftf ul ulg] lgdf0f sfo ubf u]sf] jftljs
vr f] sfosf] lzf]ef vr jLs[t nfut cgdfgdf pNn]v ePsf] dgfkmf yk
xg cfPsf] sd eQmfgL lbg lsg] 5 lgsfosf] k|dvn] nfut f]wegfsf] clwstd
sdsf] Ldf lgwf0f ug kg]5 f] Ldf eGbf j9L nfut f]wegf lbg kg] ePdf
ljefuLo k|dvsf] kjjLs[tL lng kg]5 eGg] Jojyf 5 k|lt OsfO nfut tof
guL tyf sfo k|s[ltdf yk nfut nfUg] gb]lvPsf k|s[ltsf vr jLdf lk|dLod
d]tsf] dNo clej[4L s d]tjf6 jLdf lk|ldod =^$^ j+s sld6d]G6
rfh =amp($$$) d]t uL hDdf =amp(( pkoQm jdf]lhdsf] nfut
f]wegf +emftf jdf]lhd eQmfgL u]sf] b]lvPg
3 k]sL km5of6 gePsf] M cflys sfoljlw lgodfjnL )^$ sf] klR5]bndash( df k]sL lbg]
k]sL km5of6 Djlw Jojyf 5 sfofnon] o jif k|bfg u]sf] ljleGg lgdf0f
JojfoLsf] =$$)(ndash k]sL sd km5of6 xgkb5
4 k]ZsL g36fO dNo j[l4 eQmfgL M fjhlgs vlb P]g )^ sf] bkmf -_ df vlb
Demftfdf dNo dfof]hg cGtut pkbkmf -_ df vlb Demftfdf cGoyf Jojyf
ePsf]df jfx]s kGw| dlxgf eGbf j9L cjlwsf] vlb Demftf sfofGjog ug] qmddf
dNo dfof]hg ug cfjZos b]lvPdf clwsf k|fKt clwsfln] dNo dfof]hg ug
Sg]5 eg] Jojyf 5 cfof]hgf sfofGjog lgb]gfnon] vlb Demftfdf Jojyf
eP jdf]lhd Psftkm k6sndashk6s Dofb yk ug] Dofb yk ubf ki6 sf0f
ki6ofO +nUg gug csf] tkm dNo j[l4 dfof]hg eQmfgL ug] u]sf] 5
fjhlgs vlb cgudg sfofnon] tof u]sf] jf]nkq DjGwL sfuhft k|ltsn
xg] uL cfof]hgfjf6 ~rflnt of]hgfdf cGtfli6 o fli6o k|ltkwf xg] lgdf0f
sfodf dNo dfof]hg jfkt eQmfgL lbbf df]ljnfOh]zg k]ZsL s66f ugkg] k|fjwfg
gx]sf]n] ljleGg ^ lgdf0f DaGwL vLb Demftfdf =)^(ndash g]kfn
sfnfO k]ZsL jfkt eQmfgL lbO s]sf] dNodf klg a9L Jooef kg] uL ePsf]
dNodfof]hg sd DjlGwt lgdf0f JojfoLjf6 cn ugkg] b]lvG5
5 f]wegf lxfj M cflys sfoljlw lgodfjnL )^$ sf] lgod amp sf] pk lgod -3_
df f]wegf dfu ug] stJo ePsf] sfofnon] f]wegf dfu ubf ljleGg ljj0fx
fvL dxfn]vf lgoGqs sfofnodf ePsf] clen]v+u le8fg uL f]wegf dfu ug
kg] sd dodf g dfu ug kb5 cfof]hgf sfofGjog lgb]zgfnodf Demftf
ePsf ljleGg C0f Demftf cgf ljleGg cfof]hgfdf f]wegf xg jf+sL b]lvPsf]
sd =^$^amp$ampndash sf] =^$(amp^ndash cd]lsL 8n f]wegf dfu xg kg]
b]lvG5
211
6 dNo dfof]hg M lgb]zgfnon] amp b]lv cf+ cfGtld ljn cfO=lk=l= Ddsf] dNo
dfof]hg eQmfgL ubf )divide) hnfO cui6sf] gg km8 P08 le cfO6dsf]
kmfOgn ePsf] cfwf dNo rs g]kfn fi6j+saf6 lnO f]lx cfwfdf =^
nfO cfwf dNo fi6laquo as af6 do dodf lgsg] jtdfg dNo rsf+s lnO
f] sf] cfwfdf dNo dfof]hg lbg] Demftf ePsf]df kl5 uP kmfOgn dNo
rsf+s fljsdf fv]sf] =^ nfO kljtg uL O==)divide) hnfO
cui6sf] ggkm8 le cfO6d sf] cfwf dNo rsf+snfOg kLatg uL =())
cfwf dNo rsf+s fvL ) cui6 ) b]lvsf] yk dNo dfof]hg jfkt
cf+ cGtld ljn jf6 =$ampamp)$$ cf=j= )amp)amp df eQmfgL ePsf]n] g]kfn
fi6 a+saf6 kmfOgn dNo rL k|sfzg es]kl5 +zf]wLt cfwf dNo rfsf+s
k5L +zf]wg xgsf] sf0f ki6 gePsf]n] pQm yk dNo dfof]hg sd =$ampamp)ndash cn uL bflvnf ugkg] b]lvG5
7 a9L dNo dfof]hg eQmfgL M kfdzbftf+u ePsf] vlb Demftfsf] k]n sl08zg
ckm sG6laquoofS6df dNo dfof]hg DjGwdf Jojyf x]sf]df Pp6 Demftf leq dNo
dfof]hg ug]+ bOj6f q lxt Demftf u]sf] kfOof] Pp6 Demftfdf Ps sfdsf]
nflu bO q k|of]u xg] xg] uL Demftf ugfn] dNo a9L u0fgf xg] bf]gtf] q k|of]u
guL klxnf] qaf6 dNo a9L u0fgf uL sd eQmfgL bfjL u]sf] cfwfdf
lgb]zgfnon] eQmfgL lbPsf] 5 t cfof]hgf lgb]zgfnon] kfdzbftf BDA
(CAPC-1) df bf]gtf] q k|of]u u]sf] cfwfdf dNo j[l4 eQmfgL u]sf] b]lvPsfn] Ps
ktf sfod ePsf] d]t gb]lv+bf Demftfsf] ztsf sf0f cfof]hgfn] ldtJooL
9+uaf6 kfdz]jf vlb ug Wofg kyenofPsf] kfOPg ctM al9 baf6 dNo dfof]hg
u0fgf xg] q k|of]u uL bfjL ulPsf] dNoa[l4 afkt =$$amp)^ al9 eQmfgL
ePsf] cn xg kb5
8 e]lPzg sfosf] eQmfgL M fjhlgs vlb P]g )^ sf] bkmf $ tyf lgodfjnL
)^$ sf] lgod cgf vLb Demftf ubfsf jvt kjfgdfg ug glsPsf]
kllytLsf] [hgf eO k|fljlws sf0fjf6 Totf] sfosf] kldf0fdf yk36 ug jf
gof+ cfO6d jf 66f ug cfjZos b]lvPdf Totf] lgdf0f sfosf] 8 Ou l8hfOg
tyf k]lkmLs]zg cflb jbNgkg] cjyf eO jf geO Demftf dNosf] ) k|ltzt
Ddsf] e]lPzg cfb]z k|fljlws ki6ofO uL fhkqf+lst l4lto gt]0fLsf] k|dvn]
Pstx dflysf clwsfLjf6 jLs[tL lnO k|ltzt Ddsf] e]lPzg cfb]z
k|fljlws ki6ofO uL ljefuLo k|dvn] hfL ug Sg] Jojyf 5 lgb]zgfnojf6
~rflnt cfslds wf ljt0f k|0ffnL wf cfbLsf sfox adf]lhd ePsf]df
e]lPzg cfb]z hfL guL =))ndasheQmfgL u]sf] clgoldt b]lvPsf] 5
9 g]uf]lPzg b eGbf j9L bn] eQmfgL M la=cf]=So= sf] cfO6d gDj =$ KnfO P08
OG6n]zg ckm 8S6fOn cfOg kfOk -s_ km l86f]Sg g]6 js OgSnl8Euml g]]L
j Uofs]6 sf] )) ld6 sf] =$))ndash df sjf]n uL f]sf] ^ k|ltzt 56
guL e]lPzg Dd jf6 )amp=) )^=) ld6 yk uL cfOlkL $ jf6
^ yk ld6sf] =$))ndash sf] bn] =amp))ndash sf] ) k|ltztn] =$amp)ndash
cfOlkL $ gDjjf6 56 gxg] dxndf fvL eQmfgL lbPsf] b]lvof] e]lPzg
cfb]z Dd SjfG6L6L yk uL )amp=) SjfG6L6L dWo] ld6sf] g]uf]lPgjf6
sfod gof+ b ]6 =$))ndash sf] =^)))ndash sf] ) k|ltzt =)amp)ndash
eQmfgL ug kg]df =$amp)ndash eQmfgL u]sf]n] g]uf]lPzgsf] b eGbf j9Lsf]
bn] eQmfgL ePsf] amp)))ndashDalGwt lgdf0f JojfoLjf6 cn xgkb5
91 oL z lacf]So df )) ld6 jLcf]So tof ug] kl5 )amp=) ld6 df]6sf]
e]lPzg tof uL jLs[tLsf] nflu k]z ug] pQm lgdf0f sfosf kfdzbftfsf]
sfo Dkfbgdf 5fgljg xgkb5
92 jLcf]So df tyf gof+ cfO6ddf gflv s6 ckm OG6n]zg ckm cf]ex]8
s]=eL=Pr l6 nfOg khf k|lti7fg 6jj]n fO6 egL =)$(( sf] eQmfgL
lbPsf] sd DjlGwt lgdf0f JojfO+u af6 cn xgkb5
212
10 dNo dfof]hg M fj+hlgs vlb lgodfjnL )^$ sf] lgod ( df fj+hlgs lgsfon] dNo
dfof]hg ug+ lsg] sf vlb Demftfdf pNn]v ug+kg]+ cjyf eP cgf lgh lgdf+0f JojfoL_u
ldlt )^(amp df ePsf] Demftfdf dNo dfof]hg kfpg] pNn]v 5 lgdf+0f JojfoLnfO+ o
jif+ cfO+-lk-l- $ jf6 dNo dfof]hg jfktsf] sg klg sd eQmfgL lbPsf] b]lvPg ut
jif+ cfO+-lk-L af6 ut jif+ Dd eQmfgL lbPsf] dNo dfof]hg - ^)$) o jif+sf]
cfO+-lk-L $ df qmdz lhDd]jfL fg+kg]+df Tof] geO+ cfO+-lk-L df -^)$)
tyf $ df -(^amp) lhDd]jfL f]sf] b]lvPsf]n] -^^$ j9L lhDd]jfL
fg+sf] sf0f ki6 ePg oL kms kms dNo dfof]hg lhDd]jfL fgf+n] lgdf+0f JojfoLnfO+
jftljs eQmfgL lbgkg]+ dNo dof]hg jfktsf] sd Plsg xg] k|df0f k]z ug+kb+5
11 Dofb yk M fj+hlgs vlb lgodfjnL )^$ sf] lgod ) df vlb Demftf jdf]lhdsf] sfo+
Totf] Demftfsf] cjlw leq kf ug+ glsg] ePdf DjlGwt lgdf+0f JojfoLn] Dofbyk ug+ lgj]bg
lbg kg]+ Jojyf 5 f] jdf]lhd )amp dfGtDd Dofb yk x_bf klg sfo+df k|ult ePsf]
b]lvPg s]ndashssf] nfkjfxLn] ubf+ otf] lyltsf] gt=hgf ePsf] xf] klxrfg ul lgoGq0f ulg
kb+5
12 j9L eQmfgL M cfO+-lk-L af6 k|f]lehgnd jfktsf] sd eQmfgL lbbf_ jfnfh If]qsf] Kn]6 nf]8
6]i6 u] jfkt Ps Nofjf]6L k|f-ln-_sf] s ljhs ljn cgf -amp$(^Y eQmfgL lbg kg]+df -
(^$)(Y eQmfgL lbPsf] b]lvPsf]n] j9L eQmfgL ePsf] -$Y cn ug+kb+5
13 yk cfly+s Jooef M lgb]+zgfnon] le+ lhef]+o [Kofs]hndash lgdf+0f sfo+sf nfuL Ps lgdf+0f
JojfoL_u ldlt )amp [ hg )^ leq sfo+ DkGg ug]+ ul ldlt )amp [ hg
)$ df Demftf ePsf] kfO+of] lbPsf] dodf sfo+ DkGg ug+ gsL lgdf+0f JojfoLn]
ljgfsfL esDk tfO+ gfsfjGbL cfbL sf0f hgfO+ Dofb yksf] nflu lbPsf] lgj]bg pk sfjfxL
x_bf g]kfn sffnO+ yk cfly+s Jooef gkg]+ ul Dofb dfKt ePsf] ldlt b]lv lbg [)amp
dfu+ dfGtDd sf nfuL ldlt )ampamp) df lg0f+o uL Dofb yk u]sf] b]lvG5 oL cfof]hgfn]
aeligg]kfn sfnfO+ yk cfly+s ef gkg]+ ulAElig egL lg0f+o u] kl5 ldlt )amp df 57f cfO+-
lk-L af6 -amp^amp)$ [d-c-s d]t eQmfgL lb_bf dNo dfof]hgf kfjtsf] -
amp^amp$ [d-c-s d]t eQmfgL lbPsf] sd ldlt )ampamp) sf] lg0f+o ljklt eQmfgL
ePsf] g]kfn sfnfO+ yk Jooef kg+ uPsf] b]lv_bf pQm sd cn ug+kb+5
14 Dofb yk M fj+hlgs vlb lgodfjnL )^$ sf] lgod ) [ cgzf P]gsf] bkmf ^ jdf]lhd
sfj jflxsf] kllylt fj+hlgs lgsfon] pknJw ufpg kg]+ sf pknJw ufpg gs]df jf
cGo dgflj sf0fjf6 vlb Demftfsf] cjlw gj9fO+ gxg] ePdf DjlGwt lgdf+0f JojfoL
cfklt+stf+ ]jf k|bfos jf kfdz+ bftfn] sf0f vnfO+ vlb Demftfsf] cjlw yksf] nflu lgj]bg
lbg kg]+ Jojyf 5 l8-Pg-cfO+- )) Kofs]h sf lgdf+0f JojfoLsf] Demftf jdf]lhd lgdf+0f
sfo+sf] cjlw )ampamp) Dd x]sf]df n]vfkLIf0f cjlw )amp sflt+s dfGt Dd lgodfjnLdf
tf]lsP jdf]lhd Dofb yk DjlGw k|s=of cuf8L j9fPsf] b]lvPg
15 kj+lgwf+lt Ifltklt+ M lgb]+zgfnon] of] jif+ kfOk tyf lkml6Euml KnfO+ sfo+sf nfuL Ps lgdf+0f
JojfoL_u ldlt )amp)amp) [^gf]e]Dj) df ePsf] Demftfdf o 7]Ssfsf] dVo sfo+
sf7df8f pkTosfsf] l8P cfO l8 Pg cfO+ l8 Pg cfO+ amp $ If]qdf kg]+ yfgxsf] ljt0f
k|0ffnL cGtu+t kfO+k nfO+g lj5ofpg] sfo+sf] cnfjf lj5ofOPsf kfO+kx kl5 _rfng _efsf] sfo+
ug+sf nflu egL cfof]hgfn] 56= 7]Ssf k6=f guL o 7]Ssf leq ljcf]So cfO6d g_- ^- b]lv ^-
amp Ddsf KnfO+ ckm kfOk P08 lkm6LF f]]6Ln] km cf]k]zg P08 eG6]g]g -$)(amp^)
sf] 8S6fOn cfOg P08 Prl8cfO+ kfOk tyf lkml6usf fdfgx k|tt sfo+tflnsf jdf]lhd sfd
z ePsf] rfyf] dlxgf b]lv Ps jif+ leq KnfO+ ul Sg kg]+ egL pNn]v ulPsf] 5 fj+hlgs
vlb lgodfjnL )^$ sf] lgod [s jdf]lhd lgdf+0f JojfoLsf] l9nfOsf] sf0fn] vlb
Demftf jdf]lhdsf] sfd f] Demftfdf tf]lsPsf] Dofbdf DkGg xg gs]df lghn] fj+hlgs
lgsfonfO+ Demftf sdsf] ) k|ltzt df gA9g] ul fwf0f tof k|lt lbg Demftf sdsf] )-
) k|ltzt Ifltklt+ lbg kg]+ t lghsf] sfj jflxsf] klyLt jf sg uNtL jf x]nr]sofO+ geO+
sfo+ Dkfbg jf cfklt+ l9nf ePdf Totf] Ifltklt+ ltg+ gkg]+ Jojyf 5 o jif+ cf_ cfO+-lk-
213
L- Dd - amp(^ampamp)Y sf] dfq kfO+k lkml6u KnfO+ ul -$($(() sf] fdfg
KnfO+ u]sf] 5g oL fdfg KnfO+ ug+ l9nf xgfsf] dgflj sf0f vnfPsf] 5g otf]
cjyfdf lgodfjnLn] tf]s] jdf]lhd Demftf cgf lkml6F cfO+6d -$)(amp^Y sf] )amp
gtfj0f b]lv )amp cfiff9 dfGtDdsf] ) k|ltztn] ga9fO+ xg] kj+lgwf+lt Ifltklt+ +4019176ndash cn ug+kb+5
16 eQmfgL sd olsg gePsf] M k]z ePsf x]s cfO+-lk-L-sf] eQmfgL lbbf hf]8 hDdf uL sd
Plsg u] dfq eQmfgL lbg kb+5 ut jif+ ftf cfO+-lk- L Ddsf] -^(^ o jif+sf]
cfO+-lk-L- b]lv Ddsf] -ampamp()ampndash d]t ul hDdf -)$( eQmfgL lbPsf]
b]Psf]df P3ff cfO+-lk-L-Ddsf] eQmfgL egL -)$))amp b]vfPjf6 uf]Zjf efr cfO+
lk-L-df kms kg+ uPsf] -($( DjGwdf ki6 xgkb+5
17 xf]N8 Pdfp06 lgdf+0f JojfoL _u ePsf] Demftfdf xfp xf]N8 sg]Szg js+ 8f]g )) k|lttsf] k|ltzt sd eQmfgL lbO+ k|ltzt sd k|To]s 3df hf]l8Psf] wff af6 kfgL
gcfp~h]n Dd xf]N8 uL fVg] egL pNn]v ulPsf] 5 oL pNn]v eP cgf ut jif+ cfO+-lk-
L amp Dd -^($( o jif+ cfO+-lk-L- () af6 -()amp^) d]t uL
cfO+-lk-L- Ddsf] hDdf -$^)$amp) xf]N8 PdfpG6 fv]sf] 5 oL flvPsf] sd
wffdf ld6 flv kfgL cfPkl5 hfr] lgdf+0f JojfoLnfO+ lkmtf+ ug+kg]+ xG5 otf] sd kl5
eQmfgL ubf+ k|ltzt d-c-s lbgkg]+ tyf - k|ltzt clu|d cfos s6=f ug+kg]+ cjyf cfpg]
x_bf cfO+-lk-L-af6 s6=f uL xf]N8 u] fv]sf] pQm sdsf] 56= clen]v fVg kg]+ b]lvG5
18 k|fO P8hi6d]G6 k|f]lehg fj+hlgs vlb lgodfjnL )^$ sf] lgod ( df fj+hlgs lgsfon]
dNo dfof]hg ug+ lsg] sf vlb Demftfdf pNn]v ug+kg]+ Jojyf cgf lgh lgdf+0f
JojfoL_u ldlt )^(amp df ePsf] Demftfdf dNo dfof]hg kfpg] pNn]v 5 h cgf
ut jif+ ftf cfO+-lk-L Ddsf] -$amp(amp dNo dfof]hg lbPsf]df o jif+ cfO+-lk-L-
b]lv Dd -)amp$$^ d]t uL xfn Dd hDdf -^amp)amp($$ dNo dfof]hg
lbPsf] b]lvG5 Demftf jdf]lhd lgdf+0f JojfoLnfO+ dNo dfof]hg jfktsf] sd g]kfn fi6 laquoj_ssf]
k|f]lehgn k|fO OG8]Ssf] cfwfdf eQmfgL lbPsf] 5 o jif+ cfO+-lk-L- b]lv ) Dd -
($((Y k|f]ldhgn k|fO OG8]Saf6 dNo dfof]hg sd eQmfgL lbPsf]df g]kfn fi6 laquo j_ssf]
kmfOgn k|fO OG8]S k|fKt uL -($((Y dNo dfof]hg eQmfgL lbPsf] sd olsg ug+ kg]+
b]lvG5
181 fj+hlgs vlb lgodfjnL )^$ sf] lgod ) [ cgf P]gsf] bkmf ^ jdf]lhdsf] cjyf
kl vLb Demftf jdf]lhdsf] sfd Totf] Demftfsf] cjlw leq kf ug+ glsg] ePdf DjlGwt
lgdf+0f JojfoLn] sf0f vnfO+ vlb Demftfsf] Dofb lsg sDtLdf ft lbg cufj DjlGwt
fj+hlgs lgsfodf cjlw yksf] nflu lgj]bg lbgkg]+ Dofb yksf sf0fx hfoh b]lvPdf Dofb
yk ug+ Sg] Jojyf 5 Tot ul f]xL lgodfjnL lgod jdf]lhd cfklt+stf+ kfdz+bftf
]jf k|bfos jf lgdf+0f JojfoLsf] sf0fn] tf]lsPsf] Dofbdf DkGg xg gs]df lghn] fj+hlgs
lgsfonfO+ Demftf sdsf] ) k|ltztdf gj9g] uL fwf0f tof k|lt lbg Demftf sdsf] )-
) k|ltzt kj+ lgwf+lt Ifltklt lbg kg]+ Jojyf 5 Ps lgdf+0f JojfoL_u )amp) df
ePsf] Demftf cgf zdf $ dlxgf )amp [^ ]K6]Dj )$ Dd Dofb lbO+Psf]df kl5
6oj]nsf] fO+6 pknJw xg gs]sf] lacf]So cgf kfO+k vlb ug+ do nfu]sf] yfgLo cjf]w
tfO+ aGb esDk htf sf0f hgfO+ rfyf] k6s )amp Dd Dofb yk u]sf] b]]lvG5 eg]
Tokl5 Dofb yksf] sfjfxL ePsf] b]lvPg Demftf jdf]lhd lgdf+0f JojfoLnfO+ zdf lbPsf]
do $ dlxgfdf $ k6s uL dlxgf $ lbg Dd yk ubf+ d]t sfo+ DkGg ePsf] 5g
ty+ Demftf sd -(^^$(ndash sf] )amp b]lv )amp cfiff9 dfGt Ddsf]] xg] lbg (
sf] blgs )-) k|ltztsf bn] xg] -amp^()ndash kj+ lgwflt Ifltklt+ cn ug+kb+5
182 fj+hlgs vlb lgodfjnL )^$ sf] lgod [ jdf]lhd vlb Demftf jdf]lhd sfo+ z
eO+ s]kl5 k|fljlws sf0fjf6 Totf] sfo+sf] kldf0fdf yk36 ug+ jf gof F cfO+6d yKg jf 6=f
ug+ cfjZos b]lvPdf clwsf k|fKt clwsfLn] nfut cgdfg tof ul P]gsf] bkmf $ sf] clwgdf
xL e]lPzg cfb]z hfL ug+ Sg] Jojyf 5 pkf]Qm Jojyf jfx]s lgdf+0f JojfoLnfO+ kldf0f
214
a9]sf] egL Demftf eGbf j9L sd eQmfgL lbg ldNbg cfof]hgfn] lgdf+0f JojfoL_u ePsf]
Demftfdf pNn]lvt jLcf]Sodf pNn]lvt kldf0f eGbf j9L kldf0fsf] sd -^))))Y eQmfgL
lbPsf] cn ug+kb+5
19 Dofb yk jLs=t j]u lansf] eQmfgL M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod ^ [ [
jdf]lhd sd vr+ n]Vbf clwsf k|fKt clwsfLaf6 jLs=t ufpg kg]+ tyf vr+sf] eQmfgL lb_bf
lt ku] gku]sf] hf_r ug+kg]+ Jojyf 5 cfof]hgf sfof+Gjog lgb]+zgfnon] s]os]Pn jLl8P P
cf6L )) nfOEuml P08 jNs l8l6LJozg li6d P08 sG6]Szg [Kofshndash sf lgdf+0f
JojfoLnfO+ 7]Ssfsf] Dofb )amp [ hg )^ df dfKt x_bf ldlt )amp df 57f cfO+-
lk-L af6 -amp^amp)$ [d-c-s d]t eQmfgL lbPsf] kfO+of] o DjGwdf lgb]+zgfnosf]
Dofb yk DjlGw kmfon dfu uL cWoog ubf+ 7]Ssfsf] Dofb ldlt )ampamp) [^ cS6j )^
df jLs=t u]sf] b]lvof] oL Dofb yk jLs=t xgeGbf slj $ dlxgf cl3 g ljn eQmfgL xg
lgodDdt b]lvPg
20 dNo dfof]hg M af_jfL dxfsfn rf cfjafLdf lhe+ Dofo dgnfOg kfO+k lj5of_pg]
sfdsf] nfuL Ps lgdf+0f JojfoL_u ldlt )$ df dNo clej=l4 s d]t -
amp)amp df )ampamp Dddf DkGg ug]+ uL] 7]Ssf Demftf ePsf] df pQm lgdf+0f
JojfoL 7]Ssf Demftf x_bf tngfTds ljj0fdf d-c-s d]t -^(ampndash pNn]v ePsf]
)$ df n]6 ckm P]K6]Gsf] kq d]t k7fO+ lsPsf] lyof] k5L ldlt )$ sf]
lg0f+on] 6]08 8sd]G6df d cfO6d j]o ld6 Og d]zg Og ljn g_- jL elg ljBtLo sfo+x
56 ePsf] kldf0f b kljt+g uL fljssf] 7]Ssf sddf -^$$Y yk uL hDdf
7]Ssf sd d-c-s d]t uL -amp)Y sfod ulPsf] kfO+Psf]n] s]xL cfO+6d 56
ePsf] egL ldlt )$ sf] lg0f+o Pj_ kqaf6 - ^$$amp a9fpg lgod_ut b]lvPg
21 _emftf ljklt eQmfgL M fj+hlgs vlb lgodfjnL )^$ sf] lgod ([ df dNo dfof]hg
q k|of]u ug]+ cfwf lgdf+0f JojfoL_u jNs l8i6 LJozgsf] sfo+ ug]+ 7]Ssf Demftfsf] hgn
sfl08zgsf] j_bf g_- -- df P8hi6d]G6 km r]Gh Og s6 sf] eQmfgLg kl5 to xg] fljsdf
g ljcf]Sodf klxnf g_ to gxg] ht k|f]lehgn js+ Go cfO6d sfo+ ub+ hf_bf kl5 lgSof+n xg]
x_bf pQm cfO6d eQmfgL lb_bf dNo dfof]hg lbg gldNg] b]lvPsf]df pQm sfo+xsf] klg eQmfgL
ePsf]n] Ddmftf lakLtsf] - ))$)ampY eQmfgL cn uL bflvnf ug+kb+5
22 e]LPzg eQmfgL M fj+hlgs vlb lgodfjnL )^$ sf] lgod [ df vlb Demftf jdf]lhd
sfo+ z eO+s]kl5 k|fljlws sf0faf6 Totf] sfo+sf] kldf0fdf yk ug+ jf gof_ cfO6d yKg jf
6=f ug+ cfjZos b]lvPdf tf]lsPsf] clwsfLn] Totf] yk 36 tyf gof F cfO6dsf] nfut cgdfg
tof uL P]gsf] bkmf $ sf] clwgdf xL e]lPzg cfb]z hfL ug+ Sg] Jojyf x]sf] 5
lgb]+zgfnon] Ps lgdf+0f JojfoLnfO+ 7]Ssf Demftfsf] lj-cf]-So-df pNn]lvt cfO6d eGbf j9L
cfO6dsf] e]lPzg ljs=tL j]u g eQmfgL ePsf] ampamp^$ e]lPzg af FsL b]lvPsf] -
amp)^)amp d]t uL e]lPzg ljs=tL j]usf] 6948744- eQmfgL lbPsf] lgod _ut b]lvPg
23 jLdfsf] eQmfgL M Ps lgdf+0f JojfoL lgdf+0f sfo+sf] Demftf ubf+ lk-L-L-sf j_bf g_- - lj
(ii) k|f]lehgn d ) k|ltzt Ph P d km cf]ex]8 rfh+ P08k|f]l66 Sofn sn]6]8 Ph P
k]G6 ckm b s6 ckm js+ Knfo+ P08 le]h seh c08 b k|f]lehgn dsf] jf]df
pNn]v ulPsf] 5 Tot lh-l-l-sf] - df d]t gfkmf u0fgf ug]+ cfwfx to ulPsf] 5
lgb]+zgfnon] lgdf+0f JojfoLnfO+ ljleGg sfo+sf] ljdf sd eQmfgL ubf+ ljdfsf] ljn sddf d]t
) k|ltzt gfkmf hf]8L eQmfgL ePsf] b]lvPsf]n] f] eQmfgL lbg fj+hlgs vlb lgodfjnL )^$
ljklt b]lvG5 sltko lgdf+0f 7]Ssfxdf ladf afktsf] sd dfq eQmfgL ug]+ ladf sddf
dgfkmf ghf]8g] uL 7]Ssf Ddmftf klg ePsf]n] Ddmftfxdf Psktf b]lvPg Ton] Ddmftf
ubf+ ) k|ltzt dgfkmf hf]8g] uL vLb Ddmftf ug+ ldNg] b]lvbg
24 k]ZsL s66f guL eQmfgL M ut cf-j-df d-c-s jfx]s ftf cGtld ljn Dddf -$)(^(()
eQmfgL o cf-j-df cf7f gjf_ bzf_ cGtld ljnjf6 d-c-s d]t eQmfgL lbO+Psf]df Demftf
cgf k]ZsL s6=L ug+kg]+df Demftf sdsf] ) k|ltzt eGbf j9L eQmfgL x_bf klg pQm k]ZsL
215
sd s6=L guL lgdf+0f JojfoLnfO+dfq cgsn xg]uL -(ampamp$Y eQmfgL lbPsf] lgod
Ddt b]lvPg
25 56 s66f guL eQmfgL M Ps lgdf+0f _u u]sf] 7]Ssf Demftfdf ljcf]Sodf pNn]lvt -
amp)$Y sf] $ k|ltztn] xg] -))ampY 56 s6fO+ -))(Y 7]Ssf Demftf ePsf]
b]lvG5 pQm Demftfdf jL8 k|fOdf pNn]v ePf] sddf $ k|ltztn] l8sfpG6 lbg] uL dcs
pNn]v ePsf]df klg k|lehgn d afktsf] -(amp)^Ysf] eQmfgLdf $ k|ltztn] xg] - ndash
j9L eQmfgL ePsf] sd s6=L uL bflvnf ug+kb+5
26 e]lPzg cfb]z j]u eQmfgL M fj+hlgs vlb lgodfjnL )^$ sf] lgod [ df vlb
Demftf jdf]lhd sfo+ z eOs]kl5 k|fljlws sf0fjf6 Totf] sfo+sf] kldf0fdf yk ug+ jf gof_
cfO6d yKg jf 6=f ug+ cfjZos b]lvPdf tf]lsPsf] clwsfLn] Totf] yk36 tyf gof_ cfO6dsf]
nfut cgdfg tof uL P]gsf] bkmf $ sf] clwgdf xL lgodfjnLdf pNn]v eP jdf]lhdsf]
e]lPzg cfb]z hfL ug+ lsg] Jojyf x]sf] 5 lgb]+zgfnon] ljleGg cGtld ljnjf6 lgdf+0f
sfo+sf] eQmfgL lb_bf 7]Ssf Demftfdf pNn]lvt lj-cf]-So sf] kldf0f eGbf j9L eQmfgL ePsf] -
18192451ndashlgod _ut b]lvPg
27 _emftf eGbf kms eQmfgL M of] jif+ Ps sDkgLnfO+ lhjfo 6ofsLdf km 6]+ kmffOgn k]d]G6
jfkt +1573660ndash eQmfgL ePsf]df fljsdf 7]Ssf Demftf x_bf sf] b ]6df k|ltztn] 56
lbg] Demftf ePsf] 5 ljcf]Sosf] cfO+6d g_-( df Pd- Pd- sf] dfj+n nufpg] Demftfdf
pNn]v ePsf]df pQm fO+hsf] dfj+n gkfOPsf]n] gof_ cfO6d $-( kms fOhsf] dfj+n nufO+
- ^)) sf bn] -^Y k eQmfgL ePsf] b]lvG5 Demftfdf pNn]v eP cgf -
^Y sf] k|ltztn]] xg] -$)ampampY ssectL gu]sf]n] pQm sd cn uL bflvnf ug+kb+5
28 dNorL kms kfL eQmfgL lbPsf] M GbLhn b]lv dxfsfn rf Ddsf] (-^ ls-dL bLdf
vfg]kfgLsf] yf]s ljt0f k|0ffnLsf nflu $)) Pd-Pd 8fosf] 8S6fOn cfOg kfOk cfklt+ tyf
h8fg ug]+ sfo+sf] nfuL Ps lgdf+0f JojfoL_u ldlt ) cui6 df ^) lbg leq sfo+
DkGg ug]+ uL -(($)$()Y df Demftf ulPsf]df e]lPg c8+ jf6 -
))amp^ e]lPg c8+ af6 -))$)()ndash e]lPg c8+ jf6 -
)(^(^$$ sfod ePsf] 5 ut cf-j- cf7f ljn Dd d-c-s-d]t )$(ndash
eQmfgL lbO+Psf]df o cf-j- df gjf_ ljnDd jf6 -))^amp$ndash eQmfgL ePsf] b]lvof]
fj+hlgs vlb lgodfjnL )^$ sf] lgod [u df vlb Demftfdf DkGg sfo+ dfkg ug]+
rsfs tf]lsPsf]df Totf] rsfs k|fKt ePkl5 Totf] rsfs gtf]lsPsf]df DkGg ePsf]
sfo+sf] cfwfdf eQmfgL lbg] Jojyf x]sf] 5 o lgb]+zgfnon] pQm lgdf+0f JojfoLnfO+ [gjf
cfO+-lk-l-jf6 -$amp()ndash eQmfgL ubf+ vlb Demftfdf Jojyf g gePsf] aeligxf]N8LF Pdfp06AElig ljnsf] sd f]Ssf fv]sf] llenjs+ g_- --- sf] -$ndash eQmfgL lbbf ljnsf] sd
f]Ssf fv]sf] dosf] jt+dfg b nfO+ cfwf dfgL eQmfgL lbgkg]+df dfr+ndashck|Ln )amp sf] donfO+
cyf+t eQmfgL lbg] dosf] dNo rLnfO+ cfwf lnO+ )-amp kmofS6n] -$ndash sf] xg] -
$ndash d]t dNo dfof]hg yk uL eQmfgL ePsf] b]lvG5 sfd ePsf] dosf] kmofS6
lnO+ f] sf] cfwfdf dNo dof]hg ug+kg]+ sd -$ndash olsg ug+kg]+ b]lvG5
29 l8-Pn-lk-calw M Ps h]-eL _u O+-_- )YY df ^) lbg leq - (($)$()ndash df sfo+
DkGg ug]+ uL Demftf ePsf]df pQm 7]Ssfdf zdf ^) lbg Dofb lbOPsf]df k6s Dofb yk
eO+ $ dlxgf ^ lbg cyf+t )$^ lbg Dddf cyf+t z Demftfdf k|ltzt do yk ubf+
klg sfo+ DkGg guL pQm lgdf+0f JojfoLnfO+ ldlt hnfO+ )^ sf] kqjf6 f]xL ldltsf]
ld6Lu cgf ljleGg lgdf+0f sfo+DkGg ug+kg]+ ldlt cfp66fg8LEuml js++ P08 dfOn6f]g b dfq tf]ls pQm sfo+sf] dNout cfwf dNo dfof]hg lbg]ls glbg] f] d]t gvnfO+ sfo+ cfb]z
lbPsf] b]lvG5 fj+hlgs vlb P]g lgodfjnL df oL sfo+ ufpg Jojyf gePsf] lgdf+0f
JojfoL _u ePsf] Demftf cgfsf] sfo+ DkGg e s]kl5 dfq l8-Pn-lk z xg] x_bf P]g
lgodsf] k|fjwfg ljklt l8-Pn-lk- cjwL z ulPsf]n] -^))ampndash clgoldt b]lvPG5
30 dNo dfof]hg M Ps h]-eL-n] ldlt )Y l8]DjY jf6 ^) lbg leq ]K6]Dj )
Dd sfo+ DkGg ug]+ uL s]os]Pn jL8LL )) 6fGldzg d]g nfO+g GbLhnjf6 dxfsfn
216
rfkmsf] sfo+ ufpg ePsf] lgdf+0f 7]Ssfsf] Dofb yk k6s Dd ljleGg sf0f b]vfO+ k6s
k6s P]g lgod Demftfdf pNn]v gePsf] k|f]ldhgn 6fo Ps6]Gg dfOn 6f]g 8]6 lkmS
uL l8km]S6nfOljnL k]l8df sfd ufp_bf d]t x]s k6ssf] Ocf]8Ldf dNo dfof]hg yk lbg]
glbg] DjGwdf ljs=t l6Kk0fLdf s]xL gvnfO+ ldlt )amp^ df ) lbg Dd eQmfgLsf nflu
Dofb yk uL cfO+-lk-l-( af6 eQmfgL ePsf] - $amp()ndash dWo] dNo dfof]hg jfkt -
ampndash eQmfgL ePsf] 5 oL k6s k6s Dofb yk ubf+ klg dNo dfof]hgsf] eQmfgLsf
DjGwdf kfdz+bftf tyf cfof]hgf k|dvn] dNo dfof]hgsf] DjGwdf ki6 pNn]v u]sf] kfO+Pg vlb Demftfsf] - df o DjGwdf lg0f+og guL eQmfgL ePsfn] pQm sd ampndash
kmfOgn ljnaf6 s6=f uL bflvnf ug+kg]+ b]lvG5
31 lhGL cfDbfgL gaf_w]sf] M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod $^[ df pklgod [
jdf]lhd lhDdfdf x]sf] sfL DkQLsf] lxgfldgf gxg] uL nut gt]itf lxt Tosf] _If0f ug]+
st+Jo Totf] DklQ lhDdf lng] sd+rfL DjlGwt sfof+no k|dvsf] xg] Jojyf x]s]f 5
lgb]+zgfnon] Ps lgdf+0f JojfoLh]-lenfO+ gjf_ cfO+-lk-l- eQmfgL lb_bf cfO6d g_- -$-amp sf]
$)) Pd Pd 8fO+sf] )) Pd kL g_ amp sf] j6f kfO+k -)))))Y eQmfgL ePsf]df pQm
Kn d]6Lon x]sf]df pQm kfO+ksf] lgdf+0f JojfoLn] eQmfgL lnO+s]sf] cjyfdf cfof]hgf
sfof+Gjog lgb]+zgfnosf] lhGL vftfdf cfDbfgL af_w]sf] gb]lvPsf]n] -))))) lhlG bflvnfsf]
k|df0f k]z ug+kb+5
32 ynut lgLIf0f M GbLhn b]lv dxfn rfDd (-^-s]- Pd km yf]s ljt0f k|0ffnLsf] sfo+
ug+ Pd lgdf+0f JojfoL h]-le_u )Y cui6 leq sfo+ DkGg ug]+ uL Demftf ePsf] 5
z Demftfjf6 kl5 k6s uL $ lbg cyf+t amp k|ltzt do yk uL ljleGg ^ j6f
sfo+xsf] sfd DkGg ug]+ uL dfON 6f]g 8]6 fv]sf] clGtd ldlt O_-_- )ampYY
[)amp( Dddf j sfo+ DkGg uL Sgkg]+ b]lvG5 eNj RofDj lgdf+0f h8fg ug]+ sfo+
^ j6f cjfg Plof df ^ j6f l6L Plofdf j6f uL amp j6f lgdf+0f ug+kg]+ yn dWo] jfUdtL
dxfsfn GbLhn kmf_6dfjfcfp6 eNj jgfpg j df 808L jf_w]sf] fO8 df ^ hgf sfdbfn]
sfo+ u]sf] b]lvg cfof] pQm sfo+dfON6f]g 8]6 cgf ldlt )amp Ddf DkGg uL
Sg kg]+ b]lvG5 sfo+ k|ult lytL x]bf+ pQm sfo+ lgwf+lt ldltdf DkGg xg Sg] b]lvbg
jf6f] kg lgdf+0fsf] sfo+ ldlt )amp( Dddf DkGg uL Sgkg]+df fO+8 SnLo gePsf]
sf0f hgfO+ xfnDd klg sfd z ePsf] 5g
lgdf+0f sfo+ ldlt )amp^ Dddf DkGg uL Sgkg]+df j+fwf0fsf] cjf]w ePsf]
sf0f b]vfO+ skg ltgrnL d]z lasn rf]sdf sfd zg ePsf] 5g
jfUdtL dxfsfn GbLhn kmf_6df kfOk nfOg sf] nflu 9ufsf] kvf+n nufpg] sfd efv]sf]
kfO+of] pQm yndf el+sn y|6 jNs dgL PGr jNs sf] j]zdf klxnfg 9ufsf] jfn n]
kf]6 u] dfq kfOk dfyL y|6 jNs agfpg kg]+df y|6 jNs agfO+s] kl5 kf]6+ jfn
lbO+Psf] kfO+of]
33 s]os]Pn l8Pg cfO+ ))$ lgdf+0f JojfoL h]]-le-n] gVj OG6]s kfO+ksf] sfo+sf] nflu ef-g_-
( ldlt )^amp( df - ^()))Y lgdf+0f sfo+ k]ZsL lbO+Psf]df ldlt )^( Dd
- $^($^) km5of+6 eO+ - $$) dfHbft x]sf] k]ZsL n]h vf-kf g_- amp jf6
b]lvG5 k]ZsL uPsf] ldlt )^amp( af6 n]vfkLIf0f cjlw )amp^) Dd slj jif+ ^
dlxgfsf] cjwL Dd clGtd k6s k]ZsL km5of+6 ePsf] ldlt )^( jf6 n]vfkLIf0f do
Dd klg k]ZsL km5of+6 ePsf] 5g fj+hlgs vlb lgodfjnL )^$ sf] lgod sf] pkYlgod
^ df vlb Demftf jdf]lhdsf] sfd DkGg guL k]ZsL km5of+6 xg gs]df fj+hlgs lgsfon]
pk lgod [ jdf]lhdsf] j_s hdfgtsf] sd DjlGwt j_s jf6 k|fKt uL k]ZsL km5of+6 ug+kg]+5
oL jf+sL k]ZsL - $$) km5of+6 ug+kb+5
34 ah]6 vr+ M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod amp[ [ df jb]lzs xfotf jh]6df
|f]t ki6 pNn]v ufO+ vr+ ug+kg]+df Ps sDkgLnfO+ nfO+ cd]lsL 8n )))) sf] ljlgdo b
)-) n] xg cfpg] - )()()))Y vr+ n]v]sf]df lgodfjnLdf pNn]lvt Joxf]f kfngf
u]sf] kfOPg sfof+non] lgodfjnLdf plNnlvt ljlw k|lqmof kfngfdf Wofg lbg kg]+ b]lvG5
217
cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod df jh]6 tof sfo+qmd tof uL k]z ug]+ lgod
- df jh]6 tofLdf tfns sfof+nosf] st+Jo tf]sL jh]6 tof ug]+ ljwL cfwf tof ulPsf]
5 lgb]+zgfnodf o cf-j- df eP u]sf] vr+xsf] kLIf0f ubf+ jflif+s kdf g]kfn sfsf]
cfly+s _s]t )^$ df lglb+i6 ulPsf jh]6 sd gDjxdf jh]6 ljefhg uL ah]6 th+df ug]+
gu]sf] jflif+s kdf eP u]sf vr+xnfO+ cf-j-sf] cGTodf dfq jh]6 vr+sf] cfwfdf jh]6 vr+
lzif+sdf fVg] u]sf] kfOof] P-l8-la gtf]taf6 vr+ ePsf] pQm sd jh]6 vr+sf] ldf leq xL vr+df
lgoGq0fg ePsf] 5 egL olsg ug+ lsPg
35 lgodsf] kfngf M fj+hlgs vlb lgodfjnL )^$ sf] lgod [$ df sg cfof]hgfsf] nflu
dfnfdfg pknJw ufpg] jf lgdf+0f sfo+ ug]+ kmd+ To_u DjlGwt cGo _yf jf JolQmn] f]xL
cfof]hgfsf nflu kfdz+ ]jf k|bfg ug+ sg of]hgf tof jf sfof+Gjog ug]+ sfdsf] nflu lgoQm
ePsf] kfdz+bfqL kmd+ jf f] _u DjlGwt cGo _yf jf JolQmn] Totf] cfof]hgfsf] nflu
dfnfdfg cfklt+ ug+ Sg] 5g eGg] Jojyf x]sf] 5 lgb]+zgfnon] Unf]jn lns 6]Sgf]nf]hL_u
sDKo6 kmf]6f]skL dd+tsf] kfdz+ ]jf lng] uL ldlt )amp^( df Demftf eO+ $ k6s Dd
f]xL JojfoL_u kfdz+ lng] uL dfls - )) df Demftf gljs0f u]sf] b]lvG5
fj+hlgs vlb lgodfjnL )^$ sf] lgod [$ ljkLt f] JojfoLjf6 =$)^amp$Y
fdu|Lx vlb u]sf] x_bf lgoldt gb]lvPsf]
36 jjemfy M cfly+s sfo+ljwL P]g ) sf] bkmf Pj_ lgodfjnL )^$ sf] lgod jdf]lhd lhGL
dfnfdfg] lhDdf lng] sd+rfL jf j9jf cjsfz k|fKt uL jf cGo sg sf0fn] cfkm sfo+t sfof+no
5f]8L hf_bf jf f] sfdaf6 cnu x_bf lbgleq jjemfy ug+kg]+ Jojyf x]sf] 5 o lgb]+zgfnojf6
jf cjsf kbfjlw dfKt es]sf dGqL cfof]hgf lgb]+lzg dGqfnosf sd+rfL tyf kbflwsfLxn]
dNosf fdu|Lx xfnDd klg k|of]u ulfv]sf] x_bf jf cjsf kbfjwL dfKt x_bf clgjfo+ kdf
[lhGL bflvnf gu]sf]n] lgb]+zgfnon] pQm $^$amp^Y lhGL fdu|L cljnDj lkmtf+ dfu ug+kg]+
b]lvG5 cGoq k|of]udf lbOPsf] jfL fwgsf] nflu o cfof]hg sfof+Gjog lgb]+zgfnon] -
amp)ampY dd+t vr+ Joxf]f]sf] b]lvG5 oL cVtLofL j]u vr+ u]sf] b]lvG5 eg] uf8L k|of]u
ug]+ sfof+non] klg otf dd+t vr+ ug]+ x_bf vr+ lgolGqt ge bf]xf]f] kg+ Sg] hf]lvd d]t x]sf]
b]lvG5
37 lhGL Jojyfkg M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod $^ sf] pklgod df sfL
DklQsf] lxgfldgf gxg] uL nut gt]tf lxt Tosf] _If0f ug]+ st+Jo Totf] DklQ lhDdf lng]
sd+rfL DjlGwt sfof+no k|dvsf] xg] Jojyf x]sf] 5 lgb]+zgfnon] kfdz+bftfnfO+ sfof+no
fdfg [kmlg+r kmf]6f]skL sDKo6 cfbL vlbsf nflu s] slt sd eQmfgL ePsf] lyof] s] stf
fdu|L slt kldf0fdf vlb ePsf] xf] f] sf] clen]v lhGL vftf qm r]s uL olsg ug+sf nflu
cfof]hgf sfof+Gjog lgb]+zgfnodf fVg] u]sf] kfO+Pg hn] ubf+ kfdz+bftfn] h] hlt sfof+no
fdfg pks0f cfof]hgf sfof+Gjog lgb]+zgfnonfO+ jemfof] f] fdfg dfq [h Pj_ Plsgg
guLcfof]hgfsf] lhGL vftfdf clen]v ug+kg]+ lylt x]sf] b]lvG5
38 jfL fwg lkmtf+ M sfof+non] Demftf jdf]lhd lgdf+0f JojfoLnfO+ lgdf+0f sfo+df xof]usf
nflu pknJw ufPsf jfL fwg Demftf cjlw dflKt kZrft lkmtf+ lnO+ sfof+nosf] vftfdf
cfDbfgL jfWg kb+5 d] )$ sf] lqkIfLo j7ssf] lg0f+o tyf )amp$ sf] lgb]+zgfnosf]
Dofb yksf] lg0f+o d]tsf cfwfdf 7]Ssf sfo+ cGtu+t vlb ePsf b]xfo cgfsf -$^^)Y
dNo jfjsf ljleGg $ jfL fwg xfnDd lgdf+0f JojfoLjf6 xtfGt0f eO+ sfof+nosf]
jfldTjdf cfO+ gs]sf] x_bf lgb]+zgfnon] lt jfL fwg DjlGwt lgdf+0f JojfoLjf6 lkmtf+ lnO+
sfof+nodf cfDbfgL hgfpgkb+5
39 a7s eQf M cfly+s sfo+ljlw lgodfjnL )^$ sf] lgod df o lgodfjnL jdf]lhd u7g
ePsf ldltsf] j7s sfof+no doleq xg gsL sfof+no do jf k5L ug+ k]df Totf] j7sdf
pklyt xg] bonfO+ cy+ dGqfnon] tf]s] jdf]ldsf] bdf j7s eQf lbOg] Jojyf x]sf] 5 o
lgb]+zgfnoaf6 eQmfgL ePsf j7s eQfx eQmfgL x_bf sfof+no do cl3kl5 j7s j]sf] k|df0f
j]ug eQmfgL ePsf] b]lvPsf]n] otf vr+ x ubf+ j7s j]sf] do cGt sfof+no k|ltlglwx]sf]
k|df0f a]ug 720000-vr+ ePsf]n] otf vr+x lgoGq0f xgkb+5
218
40 clu|d s M cfos P]g sf] bkmf ( [ df jt jf ]jf k|fksn] Totf] jt jf ]jf jfktsf]
- )))Y eGbf jlbsf] eQmfgLdf - k|ltztsf bn] s s6=L uL eQmfgL lbg kg]+ Jojyf 5
lgb]+zgfnon] ljleGg tLg ]jf k|bfosnfO+ - $$(Y eQmfgL ubf+ P]g jdf]lhd s6=L ug+kg]+ -
amp^ clu|ds sxL guL eQmfgL lbPsf] 5 lgb]+zgfnon] |f]t vr+ ubf+ sfgg jdf]lhd nfUg] s
s6=L uL eQmfgL lbg kb+5 P]g jdf]lhd nfUg] s -amp^ s6=L uL fhj vftfdf bflvnf
ugb+5
41 wf6L M cfly+s sfo+ljwL lgodfjnL )^$ sf] lgod ^ [ df k|To]s sfof+no k|dvn] cfkmgf]
sfof+nosf] wf6L vftfdf hDdf ePsf] wf6L sdsf] sff]jfsf] n]vf cgrL jdf]lhdsf]
9f_rfdf ufZjff wf6L vftf cgrL jdf]ldsf] 9f_rfdf JolQmut wf]6L vftf cBfjlws uL
fVg kg]+ Jojyf x]sf] 5 lgb]+zgfnon o cf-j- sf] cGTodf cfly+s ljj0f cgf jf_sL
b]lvPsf] -$^ sdsf] JolQmut wf6L vftf fv]sf] gb]lvPsf]n] f] vftf fv]sf] k|df0f
k]z ug+kb+5
42 wf6L lkmtf+ M fj+hlgs vlb lgodfjnL )^$ sf] lgod $ [ tyf cy+ dGqfnosf] fhj
Jojyfkg dxfzfvfsf] klkq cgf dNo clej=l4s dfof]hg u]sf] kqsf] cfwfdf lgdf+0f
JojfoLnfO+ wf6L lkmtf+ ug+kg]+ pNn]v 5 lgb]+zgfnon] ljleGg lgdf+0f JojfoLxnfO+ f] j]u
-^(^^ wf6L lkmtf+ u]sf] 5 lgb]+zgfnon] sfggdf ePsf] Jojyf kfngfdf Wofg
lbgkb+5
$= t]gtf] fgf zxL vfg]kfgL cfof]hgf
1+ cfof]hgf 5gf6 M t]gtf] fgf xL vfg]kfgL tyf kmfO cfof]hgf cGtut cfof]hgf ~rfngsf
nflu ^ j6f zxx 5gf6 ulPsf] 5 lt dWo] klxnf] r0fdf j6f bf]gtf] r0fdf $ j6f
sfofGjgdf Nofpg] pNn]v u]sf] b]lvG5 cfof]hgfn] cf=j=)ampamp Dd ) j6f zxdf lgdf0f
sfosf] Demftf eO sfofDe ePsf] hgfPsf] 5
2+ cfof]hgf lgdf0fsf] lxf tyf lx]bfx M cfof]hgf Joayfkg DaGwL k|lalws kfdzbftfsf]
vr tyf k|zflgs DaGwL a vr g]kfn sfn] Joxf]g] 5 vfg]kfgL +rgf lgdf0fdf amp)Uuml
kmfO +rgfdf lgdf0fsf] Uuml g]kfn sfn] cgbfg lbg] Joayf x]sf] 5 afFsL sd yflgo
pkef]Qmfxjf6 Uuml clu|d gub Uuml gu lasf sf]ifn] C0f pknJw ufpg] Joayf 5
cfof]hgfn] pknJw ufPsf] laa0f cgf of] aif Dd g]kfn sfsf] |f]t tkm
=((^^^$ P=l8=la= tkm =ampampamp$^)^ pkef]Qmf ldltsf] =$))(
d]t =)(^amp^$ vr ePsf] 5 P=l8=la= tkmsf] vr dWo] =$($amp f]wegf
xg afFsL x]sf] b]lv+bf f]wegf lng kg] b]lvPsf] 5
3+ cfiff9 dlxgfsf] vr M cfof]hgfnfO k|bfg ulPsf] jflifs sfoqmd tyf clVtofL )ampamp cgf
k|yd bf]gtf] tyf t]gtf] ltgj6 rfdflsdf +rfng ulg] sfoqmddividelqmofsnfk tyf f] sf nflu
nfUg] ah]6 vrsf] Ldf lgwf0f ulPsf]df cfof]hgfn] t]gtf] rfdflsdf 5593 k|ltzt b]lv amp=
k|ltzt Dd tyf cfiff9 dlxgfdf dfq 3102 k|ltzt b]lv 6918 k|ltzt Dd vr u]s]f kfOof]
oL cflys jifsf] cGtlt dfq clws dfqfdf sfo ~rfng ubf ~rflnt sfoqmd tyf lgldt
+rgfsf] u0ft tyf bLuf]kgfdf d]t gsffTds c kg] lylt xG5
4+ sfoqmd tyf k|ult M cfof]hgfaf6 k]z ePsf] )ampamp sf] jflifs sfoqmd k|ult ljj0f cgf
sfoqmdsf] nflu aflifs nIogf eflts k|ult amp=$ampUuml laQLo k|ult =)) k|ltzt ePsf]
b]lvG5 cfof]hgfn] fli6laquoo of]hgf cfof]usf] 9fFrfdf k|ult laa0f tof u]sf] b]lvPg cfof]hgfn]
fli6laquoo of]hgf cfof]usf] 9fFrfdf k|ult laa0f tof ug kb5 cfof]hgfn] k]z u]sf] of] jifsf] k|ult
lylt lgDgfgf x]sf] 5
lab gu lasf cfof]hgf lgdf0f sfosf] nflu =(() sf] n=O= tof
uL ADB Procurement Guideline cgf Single Stage Two Envelope vlb k|lqmof cgk
International Competition Bidding (ICB) cfXjfg ulPsf]df bflvnf ePsf af]nkqx dWo] af]nkq
dNofordfsg ldltjf6 CICO KalikaTundi JV sf] sjf]n cIacute ))( af]nkq lkmfl
eP kZrft ldlt )amp)$ df dxflgb]zsjf6 jLs[t ePsf] 5 ^ d] ) leq sfo DkGg
ug] uL ldlt amp d] )^ df Demftf ePsf] o lgdf0f sfosf] Demftf kZrft =^())
sfo klrfng k]ZsL eQmfgL ePsf] 5
219
tgxFsf] 8d|] gu lasf cfof]hgf lgdf0f sfosf nflu =(amp$) nfut
cgdfg tof uL ADB Procurement Guideline cgf vlb k|lqmof cgk International
Competition Bidding (ICB) cfXjfg ulPsf]df kg cfPsf] jf]nkq x dWo] af]nkq dNofordfsg
ldltjf6 Prera Nirman Sewa sf] =($)^$^ sf] jf]nkq lkmfl eP kZrft dxflgb]zs
jf6 jLs[t ePsf] 5 l8]Dj )amp leq sfo DkGg ug] uL ( hgjL ) df Demftf
ePsf] o lgdf0f sfosf] nflu cf=j= )ampamp df j6f IPC jf6 =)$$)( sfo
klrfng k]ZsL =^))))) d]t =()$$)( eQmfgL ePsf] 5 o DaGwdf lgDg Joxf]f
b]lvof]
5+ s aLhs M tgxFsf] 8d|] gu lasf cfof]hgf lgdf0f cGtut Ps JojfoL+u ePsf] Demftfsf]
bkmf (GCCsf]_ ^)= df Day Works cGtut HofdLsf] Hofnf pks0fsf] sd eQmfgL ubf kj
jLs[lt lnO To cGtut ePsf sfosf] clen]v fVgkg] k|f]lehgn dsf] sd eQmfgL ubf s
lahs k]z ugkg] pNn]v u]sf]df f] a]u b]xfo cgf k|f]lehgn d jfkt =^ampampndash sd
eQmfgL u]sf] 5 s lahs tyf k|df0f sfuhft a]u eQmfgL ulPsf] pQm sd dWo] nfut
fem]bfL cgf cfof]hgfnfO =$()(ndash yk Jooef xg] uL eQmfgL ePsf] clgoldt b]lvPsf]
5
6+ gfkL lstfjdf gr9]sf] M cfof]hgf Joayfkg sfofnon] tgxFsf] 8d|] gu lasf cfof]hgfsf] llen
sfo cGtutsf] la=cf]=So= sf] cfO6d gM sf] Dismantaling sfosf] bf]gtf] IPC jf6 k|lt 3gld6
=() sf bn] =amp$ 3=ld=sf] dNo clea[l2 s d]t =$) lgdf0f ]jfsf] gfddf eQmfgL
vr n]v]sf] lan DaGwL gfkL lstfj klIf0f ubf pQm Dismantal DaGwL sfo gfkL lstfjdf
k|lai6L ePsf] kfOPg ctM gePsf] sfo d]t ePsf] elg lgEuml lan jf6 vr b]vfPsf] pQm sfosf]
eQmfgL jf6 nfut fem]bfL cgf cfof]hgfnfO =$amp( yk Jooef k]sf]n] czn km5of6
ugkb5
7+ jf]nkq jLs[t M fahlgs vlb P]g )^$ sf] bkmf ^= -v_ df fahlgs lgsfon] hfL u]sf]
rgf cgf kg cfPsf] jf]nkqsf] c+s nfut cgdfg eGbf fet kdf a9LePdf cjLs[t jf
vlb sfo 2 ug Sg] pNn]v 5 Tot f]xL P]gsf] bkmf amp -_ df fet kdf k|efju|fxL
af]nkq dfq jLs[ltsf]nfuL 5gf6 ugkg] pNn]v 5 latfdf]8 gu cfof]hgf lgdf0f cfof]hgf
Joayfkg sfofnon] k|sflzt rgfdf kg cfPsf] Ps lgdf0f JojfoLsf] jf]nkq sd laefluo
n=O=eGbf ^=( k|ltzt a9L ePsf] PlzofnL lasf a+saf6 af]nkqsf] sd 36fpg lgdf0f
]jf+u +emftf ug] xdlt kqfgf u]sf] pNn]v uL =$()() -laefluo n=O=eGbf
=^ k|ltzt a9L_ sf] jf]nkq jLs[t tyf Demftf uL lgdf0f sfo ufPsf] 5 cfof]hgf Joayfkg
sfofnon] laefluo n=O= eGbf =^$)( a9L sf] af]nkq jLs[t u]sf] sf0f nfut fem]bfL
adf]lhd cfof]hgfnfO =($ a9L vr nfUg] b]lvG5
8+ 8] js tyf k|f]lehgn dsf] eQmfgL M lgdf0f ]jf +u ePsf] Demftfsf] bkmf -lh=l=l=sf]_ ^)=
df Day Works cGtut HofdLsf] Hofnf pks0fsf] sd eQmfgL ubf kj jLs[lt lnO To
cGtut ePsf sfosf] clen]v fVgkg] vr [hgf ePsf] lbg leq cfof]hgf k|dvjf6 To
cGtut ePsf] vr nfO jLs[lt hgfOSgkg] fy k|f]lehgn dsf] sd eQmfgL ubf s lahs
lan k]z u]kZrft lan adf]lhdsf] sd f]w egfsf] kdf eQmfgL xg] pNn]v 5 sfofnon] o
lgdf0f sfosf] lgdf0f ]jfnfO k|f]lehgn dsf] =( eQmfgL u]sf]df pkf]Qm adf]lhd
k|f]lehgn dsf] sd s lahs lan eGbf a9L eQmfgL lbPsf]n] nfut fem]bfL cgf
cfof]hgfnfO =amp^ampndash yk Jooef k]sf] b]lvG5
9+ aLdf M cfof]hgf Joayfkg sfofnon] ladf jfkt eQmfgL xg] sdnfO k|f]lehgn ddf flv lgdf0f
]jf Fu Demftf u]sf] kfOof] fahlgs lgsfon] k|f]lehgn dsf] lan adf]lhd xg cfpg] sd
f]w egfsf] kdf eQmfgL ulg kb5 cfof]hgf Joayfkg sfofnon] o lgdf0f ]jfnfO k|yd
IPC sf] sd eQmfgL ubf lan ckm SjflG66Ldf pNn]v ePsf] =))))) sd Dd lan adf]lhd
eQmfgL lbgkg]df ogfO6]8 OG]G sDkgL sf] ladfsf] lk|ldod lt]sf] s lahs lan k]z uL
=^ eQmfgL lbPsf]n] =^ a9L eQmfgL lbPsf]n] nfut fem]bfLsf] cfwfdf
cfof]hgfnfO =(( yk Jooef kf]sf] 5
10+ a9L eQmfgL M cflys sfolalw lgodfjnL )^$ sf] lgod ^-_ df sd vr ubf vrnfO ki6ofO
ug] lan ekfO lxtsf] n]vf fVgkg] Joayf 5 cfof]hgf Joayfkg sfofnon] k|yd aLn sf]
sd eQmfgL ubf sf] cfO6d gDa $ sf] df6f]kg] sfd sf] = 3=ld=sf] k|lt 3=ld=sf] =))
220
sf bn] = eQmfgL ePsf] DaGwdf gfkL lstfj kLIf0f ubf tklzn adf]lhd =
3=ld=sf] dfq sfo xg uO = eQmfgL xgkg]df gfkL lstfjdf hf]8 hDdf kms kfL jftlas
sfo kLdf0f eGbf $( 3=ld= a9Lsf] dNo clea[l2 s yk d]t =) a9L eQmfgL
ePsf]n] nfut fem]bfL cgf cfof]hgfnfO yk Jooef kf]sf] =(amp(^ czn km5of6 xgkg]
b]lvPsf] 5
11+ jf]nkq ljs=t M fahlgs vlb P]g )^$ sf] bkmf ^= -v_ df fahlgs lgsfon] hfL u]sf]
rgf cgf bflvnf ePsf jf]nkqsf] c+s nfut cgdfg eGbf fet kdf a9LePdf cjLs[t
jf vlb sfo 2 ug Sg] pNn]v 5 Tot f]xL P]gsf] bkmf amp -_ df fet kdf k|efju|fxL
af]nkq dfq jLs[ltsf]nfuL 5gf6 ugkg] pNn]v 5 O6xL gu cfof]hgf lgdf 0f sfosf] cfof]hgf
Joayfkg sfofnon] k|sflzt rgfdf kg cfPsf] Ps lgdf0f JojfoLsf] sf] jf]nkq sd laefluo
n=O=eGbf =amp$ -)=$Uuml a9L_ sf] af]nkq jLs[t tyf Demftf uL lgdf0f sfo ufPsf] 5
cfof]hgf Joayfkg sfofnon] laefluo n=O= eGbf a9L sdsf] af]nkq jLs[tL u]sf] sf0f
nfut fem]bfL adf]lhd cfof]hgfnfO =^amp a9L vr nfUg] b]lvG5
12+ lan ckm SjflG66Ldf gk]sf] sfosf] eQmfgL M fahlgs vlb P]g )^ sf] bkmf $ df ka
cgdfg ug glsg] sfdsf] nflu k|lalws ki6ofO lxt e]lPg hfL ugkg] Joayf 5 la]Gb|gu
gu cfof]hgf lgdf0f sfosf] k|yd lan eQmfgL ubf cGo |f]t+u DalGwt aLnckm SjfG6Ll6df
gk]s]f mm Dia sf] 10kgCM sf] $) lgEuml ld6 Pr 8L lk kfOk k|lt lgEuml ld6 $^=^
n] =^()$) eQmfgL vr n]v]sf]df s] stf] kldf0fdf yk 36 eO eQmfgL lbgk]sf] xf] f] sf]
k|flalws ki6ofO lxt e]lPg cfb]z hfL u]sf] kfOPg ctM lgdf0f sfo eOs]k5L k|lalws
sf0fn] Totf] sfosf] kldf0f ykmdash36 gof cfO6d yk cflb ubf k|lalws ki6ofO lxtsf] e]lPg
cfb]z j]u gof sfosf] eQmfgL lbOPsf]n] d=c=s d]t cfof]hgfnfO =)( yk Jooef
k]sf] b]lvPsf] 5
13+ kjlgwflt Ifltklt M fahlgs vlb lgodfjnL )^$ sf] lgod -s_ df cfkltstf kfdzbftf
]jf k|bfos jf lgdf0f JoafoLsf] l9nfOsf] sf0fn] vlb Demftf adf]lhd sfd f] Demftfdf
tf]lsPsf] Dofb leq DkGg xg gs]df lghn] fahlgs lgsfonfO Demftf sdsf] ) k|ltztdf
ga9g] uL fwf0ftof k|ltlbg Demftf sdsf] )=) k|ltzt kalgwflt Ifltklt lbgkg] pNn]v
5 laleGg yfgsf] lgdf0f sfo dWo] tDLof 8f la]Gb|gusf] l8k j]nsf]] l8laquolnEuml tyf 6n]g
sfo )amp azfv dfGt leq DkGg uL bf]gtf] lanjf6 =)ampamp^) eQmfgL ePsf] eP tfklg
afFsL yfg nfnaGbLsf] sfo )amp cf]hdf dfq DkGg uL t]gtf] tyf clGtd IPC sf] =^))
Certified lxt eQmfgLsf] nflu kmjf8 u]sf] b]lvPsf]n] bf]gtf] Dofb yk cjlw )amp cfiff9 eGbf
^ lbg l9nf] sfo DkGg ePsf] b]lvG5 o DaGwdf Joayfkgjf6 IPC Covering ldlt hgjL
b]lv clk|n )^ pNn]v u]sf] eP tfklg vlb Demftfsf] abf g+=^( df pNn]v u]sf] t adf]lhd
t]gtf] tyf clGtd IPC sf] sfd ]K6]Da )^ df dfq DkGg eO Certified lxt 3rd IPC
Forward u]sf] kfOPsf]n] Demftfdf pNn]v ePsf] clGtd cjlw -bf]gtf] k6ssf] Dofb yk_ leq d]t
sfo DkGg guL lanDj u]sf] sf0f fahlgs vlb lgodfjnL )^$ sf] lgod adf]lhd
Demftf adf]lhd )=) k|ltztsf bn] =$^^ kalgwflt Ifltklt czn km5of6 xgkg]
b]lvPsf] 5
14+ kfdz ]jf vr M cfof]hgfn] laleGg lhNnf lyt vfg]kfgL cfof]hgf ~rfngsf nflu l8hfOg
tyf kLj]If0f ug gu lasf sf]ifsf] Ifdtf clej[l4 l8hfOg lEo P08 6]SgLsn cl6]06
cflbsf] nflu kfdzbftf 5gf6 uL sfo ~rfng ub cfPsf] 5 kfdz ]jfsf] nfut cgdfg
DaGwL laut aif b]lvsf] Plss[t laa0f dfu u]sf]df f] sf] laa0f k|fKt geP tfklg kfdz
]jfdf ut aif Dd =$(amp)))ndash of] aif =((^)))ndash d]t =$^()))ndash vr
u]sf] b]lvof] cfGtls hgzlQmjf6 sfo Dkfbg xg gSg] ki6 cfwf vnfPsf] dGqfnojf6
gD d]t jLs[t ePsf] b]lvbg kfdz ]jfn] d]t cfof]hgfsf] nfutdf a[l4 xg Sg] xFbf To
tkm cfof]hgfn] Wofg lbg kg] b]lvG5
15+ Ifdtf clea[4 sfoqmd M dNo clea[l2 s lgodfjnL ) sf] bkmf ^-s_ df sfL lgsfo
fahlgs F3 Fyfn] aflifs Ps nfv kof eGbf a9Lsf] kfdz ]jf lnb+f btf ePsf] JoQmL Fu
dfq lngkg] Joayf 5 sfofnon] gu lasf sf]ifsf] Ifdtf clea[l2 ug Expression of intrest sf] rgf k|sfzg uL Individual Consultants Fu =(^))) sf] Demftf u]sf] b]lvof]
kfdzbftfx dNo clea[l4 sdf btf ePsf] b]lvbg lgod laklt kfdzbftfx 5gf6 ePsf]
221
sf0f dNo clea[l4 s jfktsf] fhZj cn gxg] xFbf fhZjdf c kg] b]lvPsf]n] lgodsf]
Joayf kfngf ug kb5 lgod laklt Demftf uL of] aif eQmfgL lbPsf] =)$)ndash
clgoldt b]lvPsf] 5
16+ kflgtlds s M sfofnon] kfdzbftf 5gf6 uL Demftfsf] nflu gu lasf sf]ifdf k7fpg]
gu lasf sf]ifjf6 f]wegf eQmfgL dfu eP adf]lhd gu lasf sf]ifnfO eQmfgL u]sf] b]lvG5
kfdzbftfn] sfolaa0f cgf sfo u] gu]sf] laa0f n]vfkLIf0fdf k]z ePsf] 5g gu lasf
sf]ifaf6 dfu eP adf]lhd laleGg ^ kfdzbftfnfO of] aif =)$)(amp eQmfgL ubf kflgtlds
s jfkt slsect ugkg] =(^)) bflvnf ePsf] efr k]z gePsf]n] f] sf] k|df0f k]z ugkb5
17+ kfdz ]jf M dNo clea[l2 s lgodfjnL ) sf] bkmf ^-s_ df sfL lgsfo fahlgs F3
Fyfn] aflifs Ps nfv kof eGbf a9Lsf] kfdz ]jf lnb+f btf ePsf] JoQmL Fu dfq lngkg]
Joayf 5 cfof]hgfn] kfdz ]jf lbgsf] nflu Design Review and Technical Assistant
Consultant (DRTAC) xg] f] ]jf Individual Consultant jf6 lng] lg0fo ulPsf] b]lvG5
Individual Consultants Fu =($amp))ndash sf] Demftf u]sf]df kfdzbftfx dNo clea[l2 sdf
btf ePsf] b]lvbg lgod laklt kfdzbftfx 5gf6 ePsf] sf0f dNo clea[l4 s jfktsf]
fhZj cn gxg] xFbf fhZjdf c kg] b]lvPsf]n] lgodsf] Jojyf kfngf ug kb5
18+ eag lgdf0f M fahlgs vlb lgodfjnL )^$ sf] lgod -_ df fahlgs lgsfon] lgdf0fynsf]
Joayf ge lgdf0f sfosf] vlb sfjfxL ug gxg] Joayf 5 laefusf] kfgf] ejg eTsfpg]
DaGwdf g]kfn sf -cflwsfLs_ lg0fo ePsf] b]lvbg kfgf] ejg eTsfpg] DjGwdf 7]Ssf
Demftf ePsf] 5g pkoQm lyltdf gofF ejg lgdf0fsf] nflu -l8hfOg tyf klj]If0f_ kfdzbftf
Fu =))( sf] Demftf uL k]ZsL d]t =)^(ampndash eQmfgL lbPsf] 5 o cjyfdf
kfdzbftf lgoQmL ug lgod Ddt gb]lvPsf]n] cfof]hgfn] ki6 ug kb5
19+ kfdz ]jf M kfdz ]jfsf] nfut cgdfg =)^ jLs[t ePsf]df pQm nfut cgdfg
tof DaGwL cfwf n]vfkLIf0fdf k]z ePsf] 5g nfut cgdfg eGbf )=))(Uuml cyft =)ampndash
sd x]sf] sf0f pNn]v uL saf]n c+s jLs[t uL Demftf ePsf] 5 cfof]hgfn] Phase 1 DPR
tofL jfkt =$))))))ndash Phase п tkm Super vision jfkt =$^$))))ndash d=c=s jfx]s
eQmfgL lbg] uL Demftf u]sf] 5 laefu kl leq =$$)))))ndash sf] nfutdf lgdf0f eO
x]sf] gofF ejgsf] klj]If0f DaGwL Dk0f sfo ddt +ef l8lehgnfO tf]s] adf]lhd sfo
ex]sf]df cfof]hgfn] lgdf0f ug] gofF ejgsf] nflu kflgtlds lbg] uL kfdzbftf lgolQm ubf
Jooef a9g] b]lvPsf] 5
20+ nfut cgdfgdf sG6]Gh]GL M nfut cgdfg ubf slG6Gh]GL vr dfj]z ug gldNg]df sfofnon]
=$$^$(ndash nfut cgdfgdf dfj]z u]sf] kfdzbftfn] d]t f]xL c+s pNn]v u]sf]df f]
nfO dfj]z uL Demftf u]sf] b]lvG5 kfdz ]jfsf] nfut cgdfgdf slG6Gh]GLsf] c+s dfj]z
ug ldNg] b]lvbg oBkL cfof]hgfn] slG6Gh]GLsf] sd k|f]lehgn dsf] =$))))ndash
cfof]hgfjf6 jLs[t ufO pkof]u ug Sg] pNn]v u]sf] 5
21+ jfL fwg M fahlgs vlb lgodfjnL )^$ sf] lgod df dfnfdfgsf] nfut cgdfg ubf
rfn jf cl3Nnf] cf=j=df vlb ePsf] f]xL k|s[ltsf] fdfgsf] jftlas nfut k|rlnt befp
pBf]u jfl0fHo +3n] hfL u]sf] b]6 d]tnfO cfwf lng kg] Joayf 5 cfof]hgfn] )amp
azfv df j6f jfL fwgsf] 6]lSgsn k]llkms]zg cgf =))))))ndash -d=c=s d]t_
sf] nfut cgdfg tof u]sf]df nfut cgdfgsf] cfwf b]lvbg cfof]hgfn] k|fKt ePsf 6f]of]6f
lxnS kmf]8 ]Eumlf] Ohsf] sf]6]zgnfO nfut cgdfg u]sf] cfwf pNn]v u] tfklg lgfg geff
vlb ug] uL Demftf ePsf]n] nfut cgdfg vlb lar tfbfTDotf b]lvbg jfL fwfg
vlbdf d]t nfut cgdfg vlb lar =amp^))) kms k]sf]n] nfut cgdfg ekbf] b]lvg
cfPg
fahlgs vlb lgodfjnL )^$ sf] lgod df fahlgs lgsfon] ) nfv kof eGbf
a9L nfut cgdfg ePsf] dfnfdfg vlb ubf jf]nkqsf] dfWodjf6 vlb ugkg] Joayf 5
cfof]hgfn] of] aif =amp$())) sf] df]6 fOsn f]em vlb u]sf]n] fahlgs vlb lgodsf]
Joayf kfngf u]sf] b]lvPg
22+ sfo+qmd __f]]wg M cflys sfolalw lgodfjnL )^$ sf] lgod $ df jLs[t aflifs sfoqmd
+f]wg ug k]df tfns dGqfnosf] jLs[lt lngkg] Joayf 5 cfof]hgfsf] aflifs sfoqmddf of]
aif j6f df]6fOsn vlb ug] pNn]v ePsf]df sfoqmd +f]wg guL )amp) df ) j6f
222
vlb u]sf] b]lvof] aflifs sfoqmd +f]wg guL vr ubf cgfjZos kdf Jooef a9]sf] 5
osf] sf0f lgodfjnLsf] Joayf kfngf gulg x]sf] 5 sfoqmd +f]wg j]u g =$))ndash
sf] amp j6f a9L df]6fOsn vlb sfo clgoldt b]lvPsf] 5
23+ vLb of]hgf M fahlgs vlb lgodfjnL )^$ sf] lgod -_ cgf lgsfosf] k|dvn] rfn
cflys aifsf] jLs[t sfoqmd tyf ah]6 k|fKt ePk5L f] cgf o lgodfjnL adf]lhd tof
ePsf] aflifs vlb of]hgf kldfhg uL jLs[t ufpgkg] Joayf 5 otf] of]hgfxsf] Ps Ps
k|lt tfns sfofno fahlgs vlb cgudg sfofnodf k7fpgkg] Joayf x]sf]df f] cgk
ePsf] b]lvPg lgodfjnLn] u]sf] Joayf kfngf ulg kg] b]lvG5
24+ k|ltj]bg k]z gePsf] M e|d0f vr lgodfjnL )^$ sf] lgod cgf e|d0fdf vl6g] kbflwsfL
jf sdrfLn] e|d0f dfKt eP kl5 lgod cgf kfpg] blgs eQf tyf e|d0f vrsf] lan eL
e|d0f k|ltj]bgsf fy cfjZos lan ekfO lxt sfofnodf k]z ugkg] Joayf 5 pQm Joxf]f
cfGtls n]vfkLIf0fjf6 cfNofOPsf]df n]vfkLIf0ff cf+lzs k|ltj]bg dfq k]z ePsf] b]lvG5 o
efrjf6 laleGg sdrfLnfO =^)^)ndash blgs e|d0f eQfsf] lan eQmfgL u]sf]df e|d0f k|ltj]bg
k]z ePsf] 5g lgodfjnLsf] Joayf adf]lhd k|ltj]bg k]z u] dfq eQmfgL lbg kb5
25+ sfdf lgolQm M lghfdtL ]jf P]g )$( df yfoL sd+rfLn] ug+kg+] sfd HofnfbfL jf sfdf
sd+rfL fvL ufpg gkfOg] Jojyf 5 t]gtf] fgf zxL vfg]kfgL tyf kmfO+ cfof]hgf
kfgLkf]vL sf7df08f+n] of] aif+ klg ut aif+ b]lv sfdf sfd ub+ cfPsf amp hgf sd+rfL k|ltZkwf+
a]u Dofb yk ub+ ]jf sf lnP - nfv amp xhf vr+ n]v]sf] b]lvG5 cfjZostfsf] klxrfg
baGbL kgfjnf]sg uL hgzlQm Joayfkg xg kb+5
26+ k]ZsL afFsL M cflys jifsf] cGt Dd ljleGg lgdf0f JojfoLsf] gfddf afFsL x]sf] k]ZsL
=amp(^$ndash km5of6 ugkb5
bf]gtf] fgf xL vfg]kfgL cfof]hgf
1+ gu cfof]hgfxsf] lgdf0f lylt M j g]kfnLxnfO la==)amp sf] dWo Dd u0ftlo vfg]kfgL
tyf kmfO ]jf pknJw ufpg] p2]Zo cgk bf]gtf] fgf zxL vfg]kfgL tyf kmfO cfof]hgf
~rfng xb cfPsf] 5 PlzofnL lasf assf] cgbfg xof]udf ~rflnt cfof]hgf $ hgjL
)) jf6 e ) hg )amp df jGb xg] pNn]v 5 pQm cgbfg xfotf cd]lsL 8n $
sf]8 nfv xg] pNn]v 5 vfg]kfgL tyf cfklt ]jf lawfsf] nflu pkef]Qmf jusf] xnufgL
xg] uL xfn gu cfof]hgf ~rfngdf x]sf] kfOof] pQm gu cfof]hgf Jof tyf
OGb|k vfg]kfgL tyf kmfO cfof]hgf ~rfng d]tdf cf=j=)ampamp Dd g]kfn sfsf]
=ndash PlzofnL lasf j+ssf] =$$ampndash pkef]Qmf ldltsf] =amp((ndash d]t
hDdf =^^amp$ampndash vr ePsf] 5 P=l8=la= |f]t tkmsf] vr dWo] =)^(^) f]wegf
k|fKt xg afFsL b]vfPsf]n] pQm sd f]wegf xg kg] b]lvPsf] 5
2+ clGtd rfdfls tyf cfiff9 dlxgfsf] vr M cfof]hgfnfO k|bfg ulPsf] jflifs sfoqmd tyf
clVtofL )ampamp cgf k|yd bf]gtf] tyf t]gtf] ltgj6 rfdflsdf +rfng ulg]
sfoqmddividelqmofsnfk tyf f] sf nflu nfUg] ah]6 vrsf] Ldf lgwf0f ulPsf]df cfof]hgfn] t]gtf]
rfdflsdf 5797 k|ltzt b]lv 6145 k|ltzt Dd tyf cfiff9 dlxgfdf 2351 k|ltzt b]lv
4879 k|ltzt Dd vr u]s]f kfOof] oL cflys jifsf] cGtlt dfq clws dfqfdf sfo
~rfng ubf ~rflnt sfoqmd tyf lgldt +rgfsf] u0ft tyf bLuf]kgfdf d]t gsffTds
c kg] lylt xG5
3+ lhGL lgLIf0f M cflys sfolalw lgodfjnL )^$ sf] lgod )-_ adf]lhd lhGL lgLIf0f
k|ltj]bgdf pNn]v eP cgf ddt ug kg] tyf lnnfd laqmL ug kg] fdfgx dod Jofjyfkg
ug kg] pNn]v 5 cfof]hgfn] lhGL lgLIf0f ufP tfklg ddt tyf lnnfd laqmLsf] sfo u]sf]
gb]lvPsf] Joxf]f cfGtls n]vfkLIf0fjf6 d]t cfNofOPsf]df wf ePsf] 5g lgodfjnLsf]
Joayf sfofGjog ug kb5
4+ lgdf0f sfodf l9nfO M j cfof]hgfx lgdf0f ug g ) ) ) ) sf] laleGg
ldltdf lgdf0f JoafoL Fu Demftf ePsf]df tf]lsPsf] z ldltdf sgklg cfof]hgf DkGg ePsf]
b]lvbg pQm cfof]hgfxsf] Demftf dNo =$$amp) ePsf]df e]lPg yk d]t
)ampamp Dd =$amp$^amp( sfod ePsf] =$$amp(^amp( eQmfgL es]sf] b]lvG5
cfof]hgfn] pknJw ufPsf] laa0f cgf )amp cfiff9 Dd klg =$())amp dNosf
223
vfg]kfgL cfof]hgfx afUnEuml bv Vv8 gffo0f vfFbjfL bxjL fdk jt8L Jof-_ OGb|k
lgdf0f r0fd x]sf] b]lvG5 k6s k6s Dofb yk eP tfklg cfof]hgf dod DkGg gePsf] sf0f
dNo dfof]hg tyf kfdz zNs eQmfgL ubf cfof]hgfsf] nfut a[l4 xFb uPsf] ]jf k|jfxdf
c k]sf]n] ) gu vfg]kfgL of]hgfsf] lgdf0f sfo Gtf]ifhgs b]lvbg 7]Ssfsf] zt Demftf
adf]lhd lgdf0f sfo DkGg ug ufpg kb5
5+ cfof]hgf xtfGt0f M bf]gtf] fgf zxL vfg]kfgL tyf kmfO cfof]hgf sfofGjog lgb+]lzsf )^
sf] efu -6_ n] gu cfof]hgf cGtut lgdf0f xg] Dk0f +rgfx lgdf0f DkGg eOs] kl5
gu cfof]hgf DkGg k|ltj]bg tof uL f] k|ltj]bgdf yflgo lgsfo tyf pkef]Qmfsf]] xdlt
k|fKt ug] tyf gu lasf sf]ifnfO pknJw ufpg] fy gu lasf cfof]hgf sfofno vf]h
ePkl5 Toxf x]sf cfof]hgfsf gSf tyf +rfng Defsf nflu k|of]udf cfPsf eflts fdfu|L
pkef]Qmf +yfnfO xtfGt0f ug] Jojyf 5 DkGg ePsf gu cfof]hgfx lgb]lzsf adf]lhd
xtfGt0f ug kb5
6+ kfdz ]jf vr M cfof]hgfn] laleGg lhNnf lyt vfg]kfgL cfof]hgf ~rfng ug e] l8hfOg
nufot lgdf0f r0f b]lv q6L Rofpg] r0f Ddsf] sfo ug kfdzbftf tyf u sfL +yf
5gf6 uL sfo~rfng ub cfPsf] 5 kfdz ]jfsf] nfut cgdfg DaGwL laut b]lvsf] Plss[t
laa0f dfu u]sf]df f] sf] laa0f k|fKt geP tfklg kfdz ]jfdf ut aif Dd =$$(()))
of] aif =$$))) d]t =^($))) vr ePsf] b]lvof] lhNnf lyt vfg]kfgL
cfof]hgf dod DkGg xg gs]sf] sf0f k6s k6s Dofb yk xFbf kfdzbftfsf] Dofb d]t yKg
k]sf] cjyf 5 hsf] sf0f of]hgfsf] nfutdf d]t a[l4 xb uPsf] 5 tf]lsPsf] dod of]hgf
DkGg uL nfut a[l4 lgoGq0f ug Wofg lbg kb5
7+ gkfpg] dNo M fahlgs vlb P]g )^ sf] bkmf -_ df dlxgf eGbf a9L cjlwsf] vlb
Demftf sfofGjog ubf dNo dfof]hg ug] Joayf x]sf] 5 cfof]hgf Joayfkg sfofno 6]s
sGN6divideOlG6u|]6]8 sGN6]G6 h]=eL= lar ePsf] kfdz sfo DaGwL Demftfsf] (GCC) bkmf g+=
^-a_ df kfdz vlb sfosf laleGg sDkf]g]G6 dWo] kflgtlds sDkf]g]G6 dfq fi6laquo a+saf6
k|sflzt fli6laquoo pkef]Qmf dNo rL cgf qdf cfwflt dNo dfof]hgsf] u0fgf ug] cGo
sDkf]g]G6df dNo a[l2 dfof]hg ug gkfpg] pNn]v 5 cfof]hgf Joayfkg sfofnon] 6]s
sGN6divideOlG6u|]6]8 sGN6]G6 h]=eL= nfO Invoice no 35 jf6 =(^)^(amp^ vr n]v]sf] kmfF6jfL
klIf0f ubf pkf]Qm Demftfdf pNn]lvt zt laklt slG6Gh]GL sDkf]g]G6df zlz sdf 7fssf]
hgjL dlxgfsf] =amp))) kflgtldsdf =(^)^ dNo a[l2 yk uL hDdf =^^)^ eQmfgL
lbPsf] pQm dNo a[l2 jfktsf] sd slG6Gh]GL vrdf n]vfIacuteg u]sf] kfOof] ctM Demftfsf] zt
laklt dNo dfof]hg uL eQmfgL ubf =(^)^ d=c=s yk d]t yk Jooef k]sf] =$
czn xgkb5
8+ cDalGwt vr M fahlgs n]vf ldltsf] ldlt )^() sf] lg0fodf vlb sfosf] la=cf]=So= df
jfL fwg cGo pks0f fvL Demftf ubf lzf]ef nfut a9g uPsf]n] nfut a[l2 lgoGq0f
ug gLlt agfpg] cGo dGqfno d]t nfO hfgsfL lbg] pNn]v 5 o uL fahlgs n]vf
ldltjf6 )amp$ df cfOGbf la=cf]=So= jf6 jfL fwg tyf pks0f vlb gug] ToL
vlb ug] ufpg]nfO sfjfxL ug Joayf ug] egL kgM lg0fo ePsf] 5 cfof]hgf Joayfkg
sfofnon] kfdz ]jf DaGwL 6]s sGN6divideOlG6u|]6]8 sGN6]G6 h]=eL=Fu jfL fwg pks0f
d]t Provisional sum df fvL Demftf u]sf] dWo ] aLn g+=^ jf6 pQm kfdzbftfnfO Nofk6k sf]
=^))ndash lhf]S k]hsf] =$) d]t hDdf =^) sf] eQmfgL u]sf] kfOof] kfdz
]jf vlb Demftf ubf Demftfsf] aFbfdf kfdzbftfn] la=cf]=So= df fvL vlb uL eQmfgL
lnPsf] jfL fwg tyf cGo pks0fx kfdztfsf] Demftf cjlw DkGg eP kZrft
cfof]hgfnfO xtfGt0f ugkg] pNn]v 5 cfof]hgfn] kfdzbftfnfO Bill of Quantity df pNn]v
eP adf]lhdsf] s] slt jfL fwg pks0f vlb ePsf] xf] f] sf] clen]v fVg] u]sf] gkfOPsf]n]
cfof]hgf DkGg eP kZrft cfof]hgfsf] gfddf vlb ePsf jfL fwg pks0f xtfGt0f xg]
lZrttf b]lvPg
9+ lan a]u eQmfgL M cflys sfolawL lgodfjnL )^$ sf] lgod ^-_ df sd vr ubf vrnfO
ki6ofO ug] ljn ekfO lxtsf] n]vf fVg kg] Joayf 5 fy cfof]hgf Joayfkg sfofnon]
+rgf lgdf0f sfosf] laleGg r0fdf kfdzbftfsf] ]jf lng] uL ulPsf] ]jf vlb sfosf]
Demftfdf vlb sfodf laleGg sfodf ePsf vrnfO ki6ofO ug] lan lahs k]z xgkg] uL vlb
224
Demftf u]sf] 5 t cfof]hgf Joayfkg sfofnon] laleGg kfdzbftf nfO =amp) sf]
lan lahs k|df0f sfuhft a]u eQmfgL ePsf]n] lan lahs tyf k|df0f sfuhft k]z xgkg]
b]lvPsf] 5
10+ gkfpg] dNo a[l4 M fahlgs vlb P]g )^ sf] bkmf -_ df dlxgf eGbf a9L cjlwsf]
vlb Demftf sfofGjog ubf dNo dfof]hg ug lsg] bkmf -_ df vlb Demftf ug]sf]
l9nfOsf] sf0f sfd DkGg gePdf lglZrt ah]6sf] cfwfdf vlb Demftf ePsf]df dNo
dfof]hg ug glsg] Joayf 5 kfdzbftfnfO )ampamp Dd =^$^((^^ eQmfgL ePsf]
5 t cfof]hgf Joayfkg sfofnon] kfdzbftf (ERMC) nfO Demftf b]lv cf=j=)ampamp
sf] cGt Dd =^amp(amp^ dNo a[l2 eQmfgL ePsf] dWo] dxflgb]zs jf6 ldlt )ampamp sf]
lg0fon] yk cflys bfloTj gkg] uL Dofb yk ePsf]df d]t cf=j= )ampamp df =$$)$
dWo] Demftfsf] clGtd Dofb eGbf cl3Nnf] dlxgfsf] fi6laquo j+ssf] rfsf+s k|of]u uL eQmfgL
lbPsf] =$($amp 36fO jfsL =)$amp cf=j=)ampamp df =)) uL hDdf
=$))^ gkfpg] dNo a[l2 eQmfgL ePsf] 5 vlb Demftfdf pNn]v ePsf] cjlw leq sfd
DkGg ge lanDa eP tfklg sg klg yk cflys bfloTj ga9g] uL Dofb yksf] lg0fo ePsf]df
d]t f] lg0fosf] kfngf guL dNo a[l2 eQmfgL ubf cfof]hgfnfO =$))^ yk Jooef kg
uPsf] 5
11+ Demftf cjlw yk M fahlgs vlb P]g )^ sf] bkmf ^ n] vlb Demftfsf] cjlw yk DaGwL
Joayf vlb Demftfdf pNn]v eP adf]lhd xg] pNn]v 5 fahlgs vlb lgodfjnL )^$ sf]
lgod ^-_ n] lgdf0f ynsf] Joayf geO lgdf0f sfosf] vlb sfjfxL gxg] Joayf u]sf]
5 sfj jflxsf] kllylt fahlgs lgsfon] pknJw ufpg kg] sf pknJw ufpg gs]df jf
cGo dgflj sf0fjf6 vlb Demftfsf] cjlw ga9fO gxg] ePdf Demftf k|fKt ug] JolQmsf]
lgj]bg adf]lhd clwsf k|fKt clwsfLn] cjlw a9fpg pNn]v ePsf]df kfdz ]jf DaGwL 7]Ssf
sfodf lgdf0fsf] k|lqmofdf ePsf] l9nfOdf d]t Dofb yk ePsf] b]lvG5
12+ Dofb yk tyf Ifltklt M fjhlgs vlb lgodfjnL )^$ sf] lgod )-_ df P]gsf] bkmf ^
adf]lhdsf] cjyf -sfj aflxsf] klyLlt dgflj sf0f_ kL Demftfsf] cjlw leq kf ug
glsg] ePdf DalGwt lgdf0f JoafoL jf ]jf k|bfosn] sf0f vnfO vlb Demftfsf] Dofb
lsg amp lbg cufj DalGwt lgsfodf cjlw yksf] nflu lgj]bg lbgkg] Joayf 5
=)$))) 7]Ssf c+s ePsf] d]3fnL vfFbjfL vjf dx]Gb|gu cfof]hgfsf] lkmlhjLln6L
cWoog l86]n l8hfOg tofL uL lgdf0f r0fsf] kLlehg ug] sfosf] nflu gf]e]Dj )
leq sfo DkGg ug] uL cui6 ) df sf]OdfGsf] g]kfn k|f=ln= bf]gtf] Jofr Fu kfdz vlb
Demftf eO cf=j=)ampamp Dd =amp$( eQmfgL ePsf] 5 vlb Demftfsf] clGtd cjlw
gf]e]Dj ) x]sf] o ]jf vlb sfosf] Dofb yk ePsf] k|df0f n]vfkLIf0fsf] qmddf k]z
ePg vlb Demftfsf] clGtd cjlw b]lv )amp cfiff9 Dd u0fgf ubf $) lbg Joltt e
s]sf]df vlb Demftf DkGg gb]vfPsf] Dofb yk d]t gePsf]n] kfdzbftfjf6 fahlgs
vlb lgodfjnL )^$ sf] lgod -s_ adf]lhd kjlgwflt Ifltklt =$)^)ndash cn xgkg]
b]lvPsf] 5
13+ Demftfsf] cjlw yksf] dNo dfof]hg M fahlgs vlb P]g )^ sf] bkmf -_ df dlxgf
eGbf a9L cjlwsf] vlb Demftf sfofGjog ubf dNo dfof]hg ug lsg] bkmf -_ df vlb
Demftf ug]sf] l9nfOsf] sf0f sfd DkGg gePdf lglZrt ah]6sf] cfwfdf vlb Demftf
ePsf]df dNo dfof]hg ug glsg] Joayf 5 cfof]hgf Joayfkg sfofnon] ljleGg
kfdzbftfx Fu dlxgf eGbf a9L cjlwsf] vlb Demftf u]sf]df lhNnf tdf lgdf0fflwg
gu cfof]hgfxsf] lgdf0f sfosf] laleGg r0fdf xg] l9nfOsf sf0f pNn]v uL amp=^^Uuml b]lv
^=(Uuml Dd Dofb yk u]sf] 5 n]vfkLIf0f 5gf6df k]sf] dWo] ljleGg ^ j6f kfdzbftfn]
kfdz ]jf vlbdf dNo dfof]hg jfkt =$$ sd eQmfgL lbPsf] df Dofb yk cjlw
kZrft d]t =($( dNo dfof]hgsf] sd eQmfgL lbPsf] sf0f yk Jooef xguO
cfof]hgfsf] nfutdf a[l2 ePsf] 5
14+ e]lPg M fahlgs vlb lgodfjnL )^$ sf] lgod df vlb Demftf adf]lhd sfo
eP kZrft k|flalws sf0fjf6 Totf] sfdsf] kldf0f yk 36 ug jf gofF cfO6d yk jf sectf ug
cfjZos b]lvPdf elPg cfb]z hfL ug Sg] Joayf 5 lgod -_ -s_ adf]lhd 8laquoOEuml
l8hfOg abNg gkg] t sfdsf] kldf0f yk 36 xg] cjyfdf e]lPg cfb]z ubf k|flalws ki6ofO
225
k]z ugkg] Joayf 5 cfof]hgf Joayfkg sfofnon] kfdz ]jf vlb sfo u]sf tklznsf
kfdzbftf nfO gofF 56 ePsf gu cfof]hgfxsf] DefJotf cWoog P+j lat[t OlGhlgolEuml
l8hfOg Pj+ klj]If0fsf] sfo ugkg] pNn]v uL lgDgfgf e]lPg cfb]z hfL uL yk sfofb]z
lbPsf] kfOof]
15+ l8hfOg tyf nfut cgdfg M fahlgs vlb lgodfjnL )^$ sf] lgod ) df lgdf0f sfosf]
nfut cgdfg tof ug ugkg] sfox DaGwdf Joayf uL lgod )-^_ adf]lhd fahlgs
lgsfon] lgdf0f sfosf] nfut cgdfg tof uL s]k5L nfut cgdfg tof ug] k|flalws eGbf
Ps tx dflysf] k|flalwssf] dxnfO l8hfOg 8laquoOEuml d]t hfRg nufO sg q6L b]lvPdf Totf] q6L
Rofpg nufpgkg] pNn]v 5 cfof]hgf Joayfkg sfofnon] gu cfof]hgfxsf] l86]n l8hfOg
tofL uL lgdf0f sfosf] kllehg kfdz cfof]hgf Joayfkg kfdzbftfsf] sfo uL cfof]hgf
Joayfkg sfofnonfO Joayfklso k|flalws xof]u lbg] uL pkf]Qm kfdzbftf kmdnfO ut
lautjf6 ]jf lnPsf] kfdzbftfsf] TOR df d]t 8laquoOEuml l8hfOg tyf nut cgdfg tof ugkg]
sfo lgh laz]if1xsf] TOR df tf]lsPsf] 5 gu cfof]hgf lgdf0f sfosf] nfut cgdfg tofL
lgdf0f sfosf] klehg ug kfdzbfqL kmd Fu vlb Demftf uL lgGt ]jf lnPsf]df
lgdf0f sfosf] klehg r0fdf k6s k6s uL $ k6s Dd e]LPzg cfb]z hfL ug] cjyf
[hgf ePsf]n] zsf] l8hfOg nfut cgdfg ekbf] eGg lsg] cjyf cfPg
16+ kllehg vr M cfof]hgf Joayfkg sfofnon] bf]gtf] fgf zxL vfg]kfgL tyf kmfO cfof]hgf
cGtut ~rfng ePsf lhNnf yLt gu vfg]kfgL cfof]hgfsf] lkmlhljln6L cWoog l86]n
l8hfOg tofL tyf klj]If0f ug] sfosf] nflu d]t Ps kfdzbftfjf6 ]jf lng] uL laleGg
kfdzbftf Fu kfdz ]jfsf] Demftf uL 7]Ssf aGbf]jt ug] u]sf] kfOof] cgudg kllehg
ug] lhDdf lhNnf lyt vfg]kfgL tyf kmfO l8lehg sfofnodf x]sf]df d]t cfof]hgf
Joayfkg sfofnon] +rflnt cfof]hgfsf] l86]n l8hfOg sfosf] cltlQm klehg sfosf] d]t
]jf lng] uL vlb Demftf u]sf]n] klehg sfodf cfof]hgf Joayfkg sfofnon] u]sf] vlb
sfojf6 cfof]hgfdf yk Jooef kg uO nfut j[l2 xg hfg] cjyf b]lvof] fy gu cfof]hgfsf]
l86]n l8hfOg lgdf0f r0fsf] kllehgsf] sfo d]t Pp6 kfdzbftfjf6 ]jf lng] u]sf]df
lgdf0f sfodf ePsf] l9nfOsf] sf0fjf6 kfdzbftfsf] klehg ug] dosf] d]t Dofb yk ugkg]
cjyf x]sf] Dofb yk kZrft klg e]lPg dNo a[l2 eQmfgL lbg] u]sf]n] gu cfof]hgfdf
yk nfut a[l2 xg hfg] cjyf 5
17+ dNo dfof]hg M cfof]hgf Joayfkg sfofnon] cf=j=)ampamp df ^ j6f kfdzbftf kmdnfO
cyfoL kdf u0fgf uL dNo dfof]hgsf] =$)$(^ eQmfgL lbPsf] 5 fi6laquo j+sjf6
lgisfzg xg] clGtd rsf+s cgf u0fgf uL dNo dfof]hg ug] Joayf x]sf]df Final Index
k|fKt gePsf] pNn]v uL Joayf ulPsf] dNo dfof]hgsf] sd eQmfgL lbPsf]n] eQmfgL ulPsf]
pQm sddf Final Index k|fKt eP kl5 lxfj dfof]hg ug kg] b]lvG5 fy Provisional kdf
dNo dfof]hgsf] sd eQmfgL lbg] JoayfnfO lgoGq0f uL Final Index kZrft dfq dNo
dfof]hgsf] sd eQmfgL lbOg kb5
18+ nfut cgdfg M fjhlgs vlb lgodfjnL )^$ sf] lgod ) df g]kfn sfjf6
jLs[t gD adf]lhd sfd ub hfbf vf sfdsf] nflu vf k|sfsf] gD cfjZos k]df DalGwt
fjhlgs lgsfosf] k|dvn] Totf] lgsfosf] k|flalwsjf6 cfjZs gD tof ug nufO Totf] gD
laefluo k|dvjf6 jLs[t ufpg Sg] Joayf 5 cfof]hgf Joayfkg sfofnon] bf]gtf] fgf zxL
vfg]kfgL tyf kmfO cfof]hgf cGtutsf gu cfof]hgfxdf jrflnt kfgL ljt0f k|0ffnL nfu
ug =($) sf] nfut tof uL kfdzbftf dfkmt sfo ufPsf]df f] sfosf nflu 5sect
gD tof uL laefluo k|dv jf6 jLs[t u]sf] b]lvbg ty sfggdf Joayf ulP cgk
nfut cgdfg tof tyf jLs[t uL sfdsf] u0ftdf wf Nofpg sfofnon] Wofg lbPsf] b]lvPg
19+ vLb of]hgf M fahlgs vlb lgodfjnL )^$ sf] lgod -_ cgf lgsfosf] k|dvn] rfn
cflys aifsf] jLs[t sfoqmd tyf ah]6 k|fKt ePk5L f] cgf o lgodfjnL adf]lhd tof
ePsf] aflifs vlb of]hgf kldfhg uL jLs[t ufpgkg] Joayf 5 otf] of]hgfxsf] Ps Ps
k|lt tfns sfofno fahlgs vlb cgudg sfofnodf k7fpgkg] Joayf x]sf]df f] cgk
ePsf] b]lvPg lgodfjnLn] u]sf] Joayf kfngf ulg kg] b]lvG5
226
20+ clu|d s M sfofnon] sfofno k|of]hgsf] nflu Go g6fh tGbL ]i6]i6jf6 vfhf tyf cGo fdfu|L
vlb uL =( eQmfgL u]sf]df cfos P]g ) sf] bkmf ( cgf clu|d s slsect
gu]sf]n] =amp clu|d s jfktsf] sd bflvnf ug kb5
21+ aLn ekf+O+ M cflys sfolalw lgodfjnL )^$ sf] lgod ^-_ df sd vr ubf vrnfO ki6ofO
ug] lan ekfO lxtsf] n]vf fVgkg] Joayf 5 o sfofnosf jli7 dfhzfqL gtL k|]dlglw
s]=L= cfof]hgfjf6 cgudgsf nfuL rfcfln emfkf hfFbf k]z ugePsf] Kn]g l6s6sf] ldlt cui6
) jf]l8Euml kfsf] ldlt amp cui6 ) pNn]v 5 oL Pp6 dodf k|of]u ePsf] Kn]g l6s6
jf]l8Euml kfsf] ldlt kms kg uPsf] b]lvPsf]n] Kn]g ef8f jfktsf] sd =amp() czn ugkg]
b]lvPsf] 5
22+ a7s eQf M g]kfn sf cydGqfno sfo~rfng lgb]lzsf )amp) sf] klR5]b amp==-_ cgf
Pp6 lgsfo cGtutsf kbflwsfL sdrfL dfq jg] a7sdf a7s eQf k|bfg ug gldNg] Jojyf
5 t o sfofnojf6 laleGg ldltdf cfXjfg ulPsf] 6]08 dNofIacuteg ug sfofnosf] sdrfLx
dfq xg] uL ul7t ldltsf] a7sdf lat0f ulPsf] sd =amp^))) lgod Dat gb]lvPsf]n]
czn ugkg] b]lvPsf] 5
23+ sfo+qmd gePsf] M jLs[t aflifs sfoqmd cgf sfoqmdx ~rfng ulg kb5 Ambassy
Restaurant Susmita Hotel The Quality cafe sf] =^$) nGr ]6 l8gsf] nflu eQmfgL
ePsf]df jLs[t sfoqmd k]z xg gcfPsf]n] cn km5of6 xgkg] b]lvPsf] 5
24+ e|d0f k|ltj]bg M e|d0f vr lgodfjnL )^$ sf] lgod df e|d0fdf vl6g] kbflwsfL jf
sdrfLn] e|d0f dfKt eP kl5 e|d0f k|ltj]bg d]t k]z ugkg] Joayf 5 blgs e|d0f eQf
DaGwL aLn klIf0f ubf tTDaGwL e|d0f k|ltj]bg cf+lzs kdf dfq +nUg x]sf] b]lvof] pQm
Joxf]f cfGtls n]vfkLIf0fjf6 d]t cfNofOPsf]df k0f kdf kfngf ePsf] b]lvPg vrsf] pkb]otf
l4 ug tTDaGwL k|ltj]bg +nUg uL eQmfgL lbg] Joayfsf] kfngf ug kb5
25+ cfo Joo ljj0f M cfof]hgfn] k]z u]sf] o=Pg= Xoflj6]6 tkmsf] cfo Joo laa0fdf laut aif
b]lv =(((^ lhDd]jfL fb NofPsf] b]lvG5 laut aif of] aif d]t cfo Joo laj0fjf6
sg vr d]t gePsf]n] pQm sd lgiqmLo xb cfPsf] 5 pQm lgliqmo kdf x]sf] sd fhZj
bflvnf ug gkg] eP f] sf] cfwf k]z ug] cGoyf fhZj bflvnf ug kg] b]lvPsf] 5
26+ k]ZsL afFsL M cflys jifsf] cGt Dd ljleGg lgdf0f JojfoLsf] gfddf x]sf] k]ZsL
=ampndash km5of6 gePsf]n] km5of6 ugkb5
If]qLo cgudg tyf kLj]If0f sfofno
1 cfGtls lgoGq0f k|0ffnL M sfofnon]] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf
ekbf] k|efjsfL agfpgkg]df cfGtls lgoGq0f Jojyfsf] dNofIacuteg ubf lhGL lgLIf0f
k|ltj]bgdf lnnfd ddt ldGxf ug kg] tyf dNo vnfpg kg]df Joxf]fsf] sfofGjog gePsf]
sdrfLxsf] sfo ljj0f tof gu]sf] gfoj Jjfsf]] kbklt gePsf] jflifs cflys sff]jfsf]
k|ltj]bg tof gePsf] vlb uof]hgf gjgfPsf]lgLIf0f kltsf gfv]sf] sfo +rf0f sf]ifsf]
jf+sL sd fhj vftfdf bflvnf gu]sf]Gog k|ltkwfdf vlb sfo ePsf] 36L hggtdbfg tyf
hggtdbfg gu]sf] ljdf gufO lgdf0f sfo u]sf] htf sdLsdhf]L b]lvPsf 5g sfofnon]
k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f b[9 ugkb5
2 rfdfls cfiff9 dlxgfsf] vr M sfofnon] jflifs ah]6 tyf jLs[t sfoqmdsf cfwfdf rfdfls
nIo cgf vr uL sfoqmd ~rfng ugkg] Jojyf ePsf]df ljsf lgdf0fsf] sn ah]6 vr
=()^)))ndashsf] t]gtf] rfdflsdf =^$^ndash cfiff9 dlxgfdf =$)))ndashvr u]sf]
5
3 aaemfy M cflys sfoljlw lgodfjnL )^$ sf] lgod -_ adf]lhd gubL lhGL dfnfdfgsf]
aaemfy ug] stJo xg]5 egL pNn]v 5 sfofnojf6 jf j9jf tyf cjsf k|fKt sdrfLxn]
pkoQm jdf]lhd aaemfy u]sf] b]lvPg oL jjemfy gubf lkmtf xgkg] =amp^ndash dNo
jfjsf dfnfdfg lkmtf ePsf 5g
4 sG6LGh]GL vr M fjhlgs vlb lgodfjnL )^$ sf] lgod ) -amp_ df lgdf0f sfosf] nfut
cgdfg tof ug] 9f+rf cgf k|ltztDd slG6h]GL vr ug lsg] Jojyf x]sf]df sfofnon]
o jif =^()^ampndash slG6h]GL vr u]sf] ljj0f k|fKt ePsf] 5 f] dWo] jfL fwg vlbsf]
nflu ljefudf k7fPsf] =^)))ndash sf] n]vfkLIf0f ulPsf] 5g sfofnon] pkoQm k|s[ltsf vr
227
ubf vrsf] lgb]lzsf tyf nfut cgdfg tof uL vr u]sf] b]lvPg vrnfO Jojlyt ug vr
DjGwL lgb]lzsf tyf nut Oli6d]6 tof uL f] cgf ufpg kb5
5 kfOk h8fg M g]kfn sf -lrj t_ sf] )^ sf] lg0fo tyf vfg]kfgL tyf 9n lgsf
ljefusf] )^ sf] klkqfgf kfOk tyf lkml6ordfdividecfhf vlb ug] DaGwdf ut ljutsf]
dfHbftsf] Vofn uL f]sf] pkof]u ug] cTofjZos ePdf dfq vlb ug] tyf gfkL lstfadf h8fg
b]lvP cgf lhGL vftfaf6 dfHbft 36fpg kg] Joxf]f pNn]v 5 sfofnon] o jif lhGL
vftfaf6 vr hgfO DjlGwt of]hgfsf] nflu lgsff ulPsf ljleGg vfg]kfgL of]hgfsf kfOkx
DjlGwt of]hgfxsf] gfkL lstfjdf vkt h8fg u]sf] gb]lvPsf]n] =^$(ndash Pr=l8=lk=O=kfOk
tyf lh=cfO= kfOkx DjlGwt of]hgfdf h8fg u]sf] k|df0f clen]v k]z xgkg] b]lvG5 sf
]jfdf sfot sdrfLsf] tna vr n]Vbf ah]6sf] JofVof tyf l4fGt cgf vr n]Vg kb5
sfofnon] pkoQm l4fGt ljklt cGo ]jf zNsjf6 vr gn]lv ]jf kfdzaf6 sfdf sfot
sdrfLsf] tna vr n]v]sf] =^()))ndash lgod Ddt b]lvPg cflys sfoljlw lgodfjnL )^$
sf] lgod ^-_ adf]lhd vr ubf vrsf] lan ekfO lxtsf] n]vf fVgkb5 +nUg ekfO cgf
(amp(^amp)) dfq vr n]Vg kg]df )(^)) vr n]v]sf] b]lvPsf]n] a9L vr n]lvPsf]
))) cn xgkb5
6 s ljhs M dNo clej[l4 s lgodfjnL ) sf] lgod amp-_ s df jt jf ]jfsf] ljqm]tfn]
lgodfjnLn] cGoyf Jojyf ePsf] cjyfdf afx]s cgrL jf s adf]lhdsf] 9f+rfdf ltkjssf]
s ljhs hfL ug kg] Jojyf 5 sfofnon] uf]7f6f 9n lgdf0f tyf k|zf]wg cfof]hgfsf nflu
Ps pkef]Qmf ldltsf] k|yd lgEuml ljnsf] $^$$ndash eQmfgL lb+bf k]z ePsf Ps cfktssf
ljleGg ^ ljhssf] $^ampndash df (amp$$ d=c=s d]t ^)))ndash eQmfgL ePsf]df
ljhs RrfOPsf] kfOPsf]n] ljhsaf6 eQmfgL ePsf] =(amp sf] dNo clej[l4 s fhjdf
dfof]hg ePsf] k|df0f k]z xgkb5
7 cfgkflts eQmfgL M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp df pkef]Qmf ldlt jf nfe
u|fxL dbfoaf6 sfd ufpg] Jojyf 5 sfofnon] fjhlgs zfrfno lgdf0f tyf ddtsf nflu
bO leGg pkef]Qmf ldltFu u]sf] Demftfdf DkGg sfo nfut cgdfg eGbf =^)ndash 36L
xFbfsf] cjyfdf Demftfdf pNn]lvt k sd eQmfgL u]sf] kfOof] al9 eQmfgL ePsf] sd
=amp^^$ndashDalGwt pkef]Qmf ldltaf6 cn uL 3l6 dNoflIacutet sddf cgbfgsf] c+z ssectf
u]dfq eQmfgL lbg]tkm sfofnosf] Wofg hfg kb5
8 Demftf cjlw M fjhlgs vlb lgodfjnL )^$ sf] lgod )-_ P]gsf] bkmf ^ adf]lhdsf]
cjyf kL vlb Demftf adf]lhdsf] sfd Totf] Demftf cjlw leq kf ug glsg] ePdf
DalGwt lgdf0f JojfoL cfkltstf ]jf k|bfos jf kfdzbftfn] sf0f vnfO vlb Demftfsf]
cjlw yksf] nflu lgj]bg lbg kg] Jojyf 5 sfofno 6ojj]n s6Sg lkeP lnld6]]8
jLr kfFrwff vfg]kfgL cfof]hgf tyf vlaf]6 efg6f]n vfg]kfgL cfof]hgf )amp df DkGg ug]
uL Demftf ePsf]df n]vfkLIf0f cjlw )amp^ Dd sfo DkGg gePsf] lgdf0f JojfoLn]
Dofb yksf] lgldQ lgj]bg lbPsf]] kfOPg sfofnon] lgodfjnLn] u]sf] Jojyf cgk vlb sfjfxL
cufl8 a9fpg kb5
9 k]ZsL M clys sfoljlw lgodfjnL )^$ sf] klR5]b ( df k]ZsL DaGwL Jojyf 5 sfofnon]
vlaf]6 efg6f]n vfg]kfgL cfof]hgfsf] nflu Ps lgdf0f JojfonfO =$)))))ndash k]ZsL lbPsf]df
cflys jifsf] clGtdDd km5of6 geO afFsL x]sf]n] k]ZsL sd km5of6 xgkb5
10 nfut cgdfg ljs[tL j]usf cfof]hgf M fjhlgs vlb lgodfjnL )^$ lgod ) -_ cgf
of]hgfsf] nfut cgdfg ljs[t uL vfg]kfgL of]hgfx ~rfng ugkg] Jojyf x]s]fdf o jif
~rflnt ^ vfg]kfgL cfof]hgfxsf] nfut cgdfg ljs[t j]u ~rfng eO o cf=j=df dfq
^^$)))ndash vr ePsf] b]lvPsf]n] lgodsf] kfngf xgkb5
11 8Lk af]lEumlsf] nfut cgdfg M fjhlgs vlb lgodfjnL )^$ sf] lgod ) -_df lgdf0f sfosf]
nfut cgdfg tof ubf lgdf0f DaGwL kftfTjLs pTvgg DaGwL ordf vGg] l8k 6ojj]n
k]6laquof]lnod cgGwfg cfbL htf hldgdgL ulg] sfosf] gd eP Totf] gd adf]lhd Totf]
gd gePsf] cjyfdf cfjZos gd tof ul g]kfn sf dGqL klifbaf6 jLs[t ufO jLs[t
gd adf]]lhd nfut cgdfg tof ugkg] Jojyf 5 o jif sfofnoaf6 ljleGg vfg]kfgL
cfof]hgf cGtut l8k 6ojj]n l8laquolnEuml Pj+ h8fgsf nflu nfut cgdfg tof ug lnPsf] cfwf
tyf f] DaGwL gd k]z gePsf]n] nfut cgdfgsf] oyfytf DaGwdf olsg xg lsPg
lgodfjnLdf ePsf] Jojyf cgf cfjZos gd tof uL jLs[t ufpgkg] b]lvG5
228
12 7]Ssf Jojyfkg M cflys sfoljlw lgodfjnL )^$ sf] lgod )-_ cgf fjhlgs lgsfon]
nfut cgdfg agfpg] af]nkq cfJxfg uL jLs[t ug] yflgo lgsfo jf pkef]Qmf ldltsf] xof]u
h6fpg] fdfu|L pknAw 9jfgL ufO sfofGjog ug] ljifonfO d]t Wofg lbO nfut cgdfg
tof ug] tyf 7]Ssf ksectf jLs[t ug] sfo d]t k|yd rfdfls cjlwdf dfKt uLSg kg] Jojyf
5 sfofnon] o jif ljleGg lgdf0f sfo tyf kfOk vlbsf nflu 7]Ssf Demftfx ePsf]df
a 7]Ssf +emftfx t]|f] rfdflsdf ePsf 5g o k|sf 7]Ssf ksectfsf] +emftf jiffGtdf xbfF
lgodfjnLdf tf]lsP adf]lhd ePsf] kfOPg dod 7]Ssf ksectfsf] sfo ug sfofnon] kxn ugkg]
b]lvG5
13 lgdf0f sfosf] clen]v M fjhlgs vlb lgodfjnL )^$ sf] lgod -_ df k|fljlws gfk hfFr
uL gfkL lstfadf pNn]v ePsf] jftljs sfo Dkfbgsf] cfwfdf eQmfgL ugkg]df DalGwt
sfosf] gfkL lstfa lgEuml ljn jf clGtd ljn tyf sfo DkGg k|ltj]bg nufotsf lgdf0f
clen]vfIacuteg ug] clen]vxdf cfof]hgfsf] sLd gDa nf]s]zg Pj+ r]g]h vnfpg] u]sf] kfOPg
on] ubf qmdfut cfof]hgfxdf ut ljutdf ePsf] sfox tyf xfn ulg] sfoxlar bf]xf]f]kgf
cfpg] cjyf b]lvof] otf sfox ubf ufpFbf f]sf] plrt clen]vfIacuteg ug] Jojyf xgkb5
14 kfOksf] u0ft kLIf0f M Pr=l8=lk= kfOk vlb DaGwL cfkltstfFu ePsf] +emftfsf] ]Sgndash
sf] hgn s08Lg ckm sG6laquoofS6sf] abfF g++= tyf 6]SgLsn k]zLlkms]zg sf] abfF g+= == cgf
sfofnon] cfkltstfxaf6 cfklt ulg] kfOksf] jtGq klIf0f d]t ufpg kg] Jojyf x]sf]df
DalGwt sfofno tyf ljefluo k|ltlglwsf] f]xadf klIf0f ulPsf] 6]i6 l6lkms]6 k]z ePsf]
cfwfdf eQmfgL u]sf] b]lvof] +emftfsf] t cgf jtGq JolQm jf lgsfoaf6 kfOk klIf0f
ufO f]sf] 6]i6 l6lkms]6 k|fKt u] dfq cfkltstfnfO eQmfgL xgkg] b]lvG5
15 b ljZn]if0f M fjhlgs vlb lgodfjnL )^$ sf] lgod )-_ df fjhlgs lgsfon] lgdf0f
sfosf] nfut cgdfg tof ubf g]kfn sfaf6 jLs[t gd adf]lhd tof ugkb5 sfofnon]
vfg]kfgL cfof]hgfx cGtut kfOk nfOg 6laquo]~r vGg] kg] sfosf] nfut cgdfg tof ubf clwsf+z
If]qsf nflu 9+Eumlf u|fe]n ldlPsf] df6f] vGg] kg] sfosf] gd fvL nfut cgdfg tof u]sf]
kfOof] lhNnfsf a If]q tyf Ps cfof]hgf cGtut klg hldgsf] k|s[lt Ps lsldsf] xg] geO
kmsndashkms k|s[ltsf] xg] xbfF DalGwt cfof]hgf If]qsf] hldgsf] k|s[lt cgk vGg] kg] sfosf]
gd k|of]u uL nfut cgdfg tof ugkg] b]lvG5
16 pkef]Qmf ldlt M fjhlgs vlb lgodfjnL )^$ sf] lgod (amp sf] pklgod adf]lhd f7L
nfv kofF Dd nfut cgdfg ePsf] lgdf0f sfo dfq DalGwt pkef]Qmf ldltaf6 ufpg lsg]df
sfofnoaf6 +rflnt qmdfut tyf DkGg cfof]hgfxsf] sn nfut cgdfg =^) nfv eGbf a9L
x]sf]df Totf cfof]hgf lgdf0f sfosf] lhDd]jfL hl6n k|s[ltsf km]f]ld]06 6+sL sn]Sg RofDa
kDkxfp nufotsf ljleGg sfo pkef]Qmf ldltxnfO lbPsf] kfOof] lgodfjnLn] u]sf] Jojyfsf]
kfngfdf Wofg lbgkb5
17 cwf cfof]hgf M sfofnon] ~rfng ug] ljleGg cfof]hgfxsf] lgwflt nIo cgfsf] k|ult
xfFln ugkb5 sfofnoaf6 ljut jif cufl8 cf=j= )^^( b]lv ~rfng ub cfPsf
cfof]hgfxsf] k|ult amp= k|ltt b]lv (=)^ k|ltzt Dd x]sf] b]lvof] dod cfof]hgf DkGg
ug] ufpg] tkm kxn ulgkb5
18 s ljhs M dNo clej[l4 s P]g ) sf] bkmf $ cgf d=c=s ljhs hfL ePsf] cjyfdf
dfq d=c=s eQmfgL lbg ldNg] tyf f]xL P]gsf] bkmf df d=c=sdf btf gePsf] JolQm jf kmdn]
d=c=s p7fpg jf cn ug gldNg] Jojyf 5 pkef]Qmf +yfx ux| gfkmfdns +yf ePsf
d=c=sdf btf klg gxg] xgfn] Totf +yfxnfO dNo clej[l4 s lbg ldNg] b]lvbg sfofnon]
o jif vfg]kfgL cfof]hgf cGtut kDk xfp ck]6 Sjf6 lhejfo sDkfp08 jfn cfbL sfosf]
nfut cgdfg tof ubf b lgwf0fdf dNo clej[l4 s d]t dfj]z ulPsf] f]xL bdf +emftf
uL pkef]Qmf ldltnfO d=c=s d]t eQmfgL ePsf] 5 oL P]gn] tf]s]sf] k|s[of kf guL
d=c=s d]t eQmfgL ePsf] =569273-s dfof]hg ePsf] ljj0f k]z ugkb5 TouL gofF
kf6L vf=kf=cfof]hgfsf] sfo ubf s ljhs j]u eQmfgL ePsf] dNo clej[l4 s =($ndash cn
ugkb5
19 clu|d s M cfos P]g ) sf] bkmf ( cgf ) xhf eGbf a9Lsf] 7]Ssf
jf sfsf] eQmfgL ubf = k|ltzt clu|d cfos ssectf ugkg] Jojyf ePsf]df
ljleGg fdfg vlb uL eQmfgL lb+bf cf+lzs dfq cfos ssectf u]sf] b]lvPsf] xbfF
lgodfgf nfUg] clu|d s =ampndash cn uL fhZjdf bflvnf ugkb5
229
20 a9L eQmfgL M cflys sfoljlw lgodfjnL )^$ sf] lgod ^ jdf]lhd ljn ekfO
jdf]lhd eQmfgL ugkb5 Ps cfktsnfO kfOk tyf lkml6Euml vlb jfktsf] lan
cgf =()ndash eQmfgL lbgkg]df =($$ndash eQmfgL lbO ^$ndash a9L eQmfgL
lbPsf] sd cn ugkb5
21 36L sd ssectL M lgordf ljnsf] eQmfgL ubf lgodfgf wf6L tyf clu|d cfos ssectf
ugkb5 9f]nEuml] vfg]kfgL cfof]hgfsf] l8k 6ojj]n l8laquolnEuml P08 OG6n]zg sfo
u]jfkt Ps l8laquolnEuml sDkgLnfO k|yd lgEuml ljnsf] =^$)))ndash eQmfgL ubf
=^ndash 36L wf6L tyf clu|d cfos ssectf u]sf] kfOPsf]n] gku s wf6L
ssectf ugkb5
22 ynut cjnf]sg M sfofnosf sdrfL n]vfkLIf0f 6f]nLjf6 blIf0fsfln lyt
esDkn] Iflt kyenofPsf] yfg 5dn] a[xt vfg]kfgL cfof]hgfsf] ldlt )ampamp$ sf
lbg ynut cfjnf]sg ulof] ynut cjnf]sg ubf o jif cfof]hgfsf] nflu
vlb u]sf] OGr x]eL Snfsf] $^ ld6 - yfg_ dNo =amp nfv amp xhf
sf lh=cfO kfOk pkef]Qmf ldltsf cWoIfnfO cfiff9 dlxgfdf aemfPsf]df xfnDd
tL kfOkx la5ofpg] sfo geO af6f]sf] 5]pdf ykfL fv]sf] kfOof] o ljifodf
f]wgL ubf ah]6sf] cefjn] ubf pQm kfOk la5ofpg] sfo gePsf] cGo kfOksf]
dfWodaf6 cyfoL kdf kfgL cfklt ex]sf] eGg] cWoIfsf] egfO x]sf] kfOof]
oL nfdf] do Dd af6f]df kfOk flv xFbf gflg] rf]Lg] Defjgf b]lvPsf]n]
oyflz3| lj5fpg] hf]8g] sfo xgkb5
vfg]kfgL tyf 9n lgsf ljefu -olg]km tkm_
1+ jrt sd M olg]km jf6 k|fKt sd ^ dlxgf leq vr ug gs]df kgM sfoof]hgf agfO vr
ug lsg] Joayf 5 laefun] k|fKt ePsf] sd tf]lsPsf] dodf vr gu]sf]df d]t yk
sfoof]hgf tof tyf jLs[t d]t u]sf] b]lvbg of] aif =$^^^(ndash k|fKt ePsf] sd vr
ge jrt x]sf]n] pQm sd lkmtf ug kg] b]lvPsf] 5
2+ lgsff M laefun] o aif kmlgr lzifsdf =$)))))ndash vfg]kfgL tyf kmfO l8lehg sfofno
gjfsf]6 cf]vn9EumlnfO kmlgr vlbsf] lgldQ lasfzf lbOPsf] 5 pQm lgsfzf sd DalGwt
sfodf vr eP gePsf] cgudg u]sf] b]lvPg pQm sdsf] n]vfkLIf0f d]t xg kb5
3+ k]ZsL M cflys sfolalw lgodfjnL )^$ sf] lgod amp$-_ df sfL jf cGo sg JolQmn] sfL
sfd sfhsf] lgldQ k]ZsL lng kbf sg sfdsf] lgldQ s] slt sd rflxg] xf] Tosf] laj0f k]z
ug kg] pNn]v 5 f]xL lgodsf] pkbkmf -_ df oL lbOPsf] k]ZsL tf]lsPsf] Dofb leq km5of6
ugkg] pNn]v 5 laefun] o aif laleGg lhNnf lyt vfg]kfgL tyf kmfO l8lehg
sfofnonfO =)))))ndash k]ZsL pknJw ufPsf]df aiffGt Dd klg km5of6 ePsf] 5g
4+ sfo of]hgf M olg]kmjf6 k|fKt sd ^ dlxgf leq vr xg gs]df kgM sfoof]hgf agfO UNICEF
jf6 jLs[lt lnP vr ug lsg] Joayf 5 jftfa0fLo kmfO tkm of] aif ut aifsf] dfHbft
=^)( OlGhlgoxsf] Ifdtf clea[l4 DaGwL tflnddf vr u]sf] b]lvof] pQm sd vr
ug UNICEF jf6 jLs[t ePsf] sfoof]hgf k]z gePsf]n] k]z ug ugkb5
5+ cfGtls lgoGq0f M laefun] aiffGtdf a+s lxfj laa0f k|fKt uL aiffGtsf] jrt sd le8fg ug
kb5 k]z ePsf] a+s lxfj laa0f cgf laefun] ltg j6f a+s vftf ~rfng u]sf] b]lvG5
pQm vftfxdf Red Book df dfj]z ePsf] jh]6 lgsfzf xFbf k|fKt ePsf] sd cGo lgsfojf6
k|fKt sd olg]kmjf6 f]em eQmfgL xg] sd d]t dfj]z xg] u]sf] 5 aiffGtdf pQm sdsf]
le8fg u] tfklg olg]kmsf] cnUu vftf ~rfng ePsf] b]lvPg
fli6laquoo vfg]kfgL tyf kmfO k|lzIf0f s]Gb|
1+ Dofb yk M tflnd s]Gb|sf] jskdf tnf yk ug] sfosf] nflu d=c=s d]t =(^amp$amp sf]
nfutdf )amp) leq lgdf0f sfo DkGg ug] ul tnL sG6laquoSg eQmk Fu Demftf
ePsf]df pQm sfo bf]gtf] k6ssf] Dofb yk cjlw )amp) leq DkGg ePsf] kfOof] tflnd
s]Gb|n] lgdf0f ]jfnfO k6s k6s lgdf0f sfo DkGg ug tfs]tf ulPsf] ePtf klg fahlgs
vlb lgodfjnL )^$ sf] lgod )-_ sf] -s_ -v_ -u_ cgfsf] yLtL lawdfg x] gx]sf]
DaGwdf 5fglag d]t guL k|yd k6s )ampamp) Dd bf]gtf] k6s )amp kmfug dfGt Dd
230
) lbg ul hDdf ) lbg Dd fahlgs vlb lgodfjnL )^$ sf] lgod -s_ adf]lhd
kjlgwflt Ifltklt glng] ul Dofb yk ePsf] 5
2+ ljdf gu]sf] M fahlgs vlb lgodfjnL )^$ sf] lgod df 7]Ssf Demftf ubf lgdf0f
sfosf] t k|ltzt pks0f gtdLs t]gtf] kIfsf] ladf ufpg kg] Joayf 5 Demftfdf d]t
ladf ug] k|awfg x]sf] 5 o k|of]hgsf nflu lgdf0f ]jfn] =$))))ndash saf]n ul 7]Ssf Demftf
d]t u]sf]df lgdf0f sfosf] clGtd lan eQmfgL xFbf d]t sg kIfsf] klg ladf u]sf] kfOPg
3+ tflnd sfo M tflnd s]Gb|n] ldlt )amp^ b]lv )amp( Dd ~rfng u]sf ] $ lbg] tflnd
sfoqmddf hDdf vr =$amp^ u]sf] 5 tflnd s]Gb|n] k|lzIf0f k|lzIffyL cGo xefuL
d]t hDdf $) hgf xeflu ePsf] o sfoqmdsf] nflu xf]6n ]i6fdf sfoqmd +rfng u]sf]
pNn]v ul lk|m]zd]G6 vr -vfhf_ jfkt =$$))ndash vr n]v]sf] 5 fli6laquoo vfg]kfgL tyf
kmfO k|lzIf0f s]Gb|sf] eQmksf] gusf]6df cfkmg lawf DkGg tflnd tyf k|lzIf0f s]Gb| x]sf]
cjyfdf cfkmgf] tflnd ejgsf] pkof]u gul xf]6n tyf ]i6fdf tflnd +rfng uL vr n]Vg
dgflj b]lvbg
fli6laquoo vfg]kfgL tyf kmfO k|lzIf0f s]Gb| -olg]km tkm_
1+ jflifs sfoof]hgf M olg]km jf6 k|fKt sd vr ubf s]Gb|n] aflifs sfoof]hgf (Annual work Plan)
jf aflifs sfoqmd thdf uL vr ugkg] Joxf]f olg]kmsf] vr DaGwL lgb]lzsfdf pNn]v 5
s]Gb|nfO k|fKt sd jf6 lakt hf]lvd Jojyfkg tflnd sfoqmddf =)$ndash jf If]qsf]
ljsf of]hgf )^ tofL jfkt =()))ndash uL hDdf =^$$ndash vr n]v]sf] 5 fli6laquoo
vfg]kfgL tyf kmfO k|lzIf0f s]Gb|n] sd vr ugsf]nflu jflifs sfo of]hgf tof gu]sf]n]]
sfoof]hgf cgf DalGwt sfodf vr ePsf] cfZjft xg] cfwf b]lvPg
2+ nIo k|ult M x]s lqmofsnfksf] DkGg ug nfUg] cjlw tyf nfutsf] cfwfdf jflifs nIo lgwf0f
uL cfjZos gtf]tsf] lglZrttf kZrft sfoqmd +rfng uLg kb5 olg]kmjf6 k|fKt sdsf]
s]Gb|n] jflifs sfoof]hgf tof gu]sf] jLs[t aflifs sfoqmd leq gk]sf] j6f lqmofsnfkdf
vr u] tfklg aflifs nIo k|ult tof u]sf] kfOPg nIo k|ult gePsf] xFbf ~rflnt
lqmofsnfksf] k|ult yLltsf] lain]if0f ug lsPg +rflnt lqmofsnfksf] nfut tyf DkGg ug]
cjlwnfO b[li6ut uL |f]t fwgsf] lglZrttf ug nIo k|ult tof ulg kb5
3+ cfGtls n]vfkLIf0f M cfGtls n]vfkLIf0f M olg]kmsf] vr DaGwL lgb]lzsfdf vr ePsf] sd
sndsf] cfGtls n]vfkLIf0f ugkg] pNn]v 5 cfGtls n]vfkLIf0f cfDbfgL vr Tosf]
n]vfordfsg k|rlnt sfgg 4ff lgwflt k|s[of cgk eP gePsf] lalQo fwgsf] pkof]u ldtJooL
tjn] eP gePsf] x]g] cfGtls lgoGq0f k|0ffnLsf] dxTjk0f cfhf xf] clGtd n]vfkLIf0fsf]
lznlznfdf cfGtls n]vfkLIf0fsf] k|ltj]bg dfu ulPsf]df k]z ePg lgb]lzsf cgf cfGtls
n]vfkLIf0f uL k|ltj]bg lbg] Joayf ulg kb5
u|fdL0f vfg]kfgL tyf kmfO sf]if ljsf ldlt
1 ~rfng glthf M ldltsf] cfo Joo laa0f cgf ut jifsf] gf]Sfg =$$)$$ndash
lalgdo gf]Sfg x]sf]df of] jif lalgdo gfkmf =amp$)$ndash b]vfPsf] 5 ut jif
=13019340ndash ly DklQ x]sf]df of] jif =36607553ndash ly DklQ x]sf]n] ut
jifsf] tngfdf ly DklQdf a[l4 ePsf] 5 pQm a[l4 jfL fwgsf] vlbjf6 ePsf]
b]lvG5 lhGL dfHbft tkm ut jif=413598950 ePsf]df of] jif lhGL dfHbft
=218566214 e 36L ePsf] 5 ut aifb]lv afnftdf bzfOPsf] nufgL sd o
aif =4293296567 x]sf]df pQm nufgL sd lautdf a+s dfHbftdf b]vfpg]
ulPsf]df laut jifb]lv nufgL zLifsdf b]vfpg] ulPsf] pQm sd sdrfLsf] pkbfg
sf]ifsf] gfuls nufgL sf]ifdf x]sf] sd eGg] sfof+nosf] hjfkm x]sf] 5
2 jfnft M ldltsf] sfof+Gjog lbUbzgsf] 1=3=1 1=4=1=2 cgf bf]xf]f]
l4fGtdf cfwflt PSon n]vf Jojyf fVgkg] Jojyf 5 ldltn] Demftf
ePsf klof]hgfdf ePsf] vrnfO gub eQmfgLsf] cfwfdf n]vf+sg ug+
bfloTjnfO n]vf+sg gu]sf] sf0f ldltn] k|f]befjL n]vf l4fGtsf] cg0f u]sf]
231
5g pQm lyltdf ldltn] k]z u]sf] jfnftn] ldltsf] lalQo cjyfsf] oyfy
lrq0f u]sf] b]lvbg
3 |f]tut vr lylt M ldltn] pknJw ufPsf] laa0f cgf u|fld0f vfg]kfgL tyf
kmfO cfof]hgfsf] )ampamp Ddsf] |f]tut vr =)$(ndash x]sf]
dWo] of] aifsf] hgxeflutfsf] c+z =ampamp(^^ndash n]vfkLIf0fsf] bfofdf dfj]z
ePsf] 5g
4 f]wegfsf] lyltM hnfO )$ df g]kfn sf cfO l8 P= lar ePsf] lalQo
Jojyf Demftf adf]lhd laleGg Sof6f]ulxdf tf]lsP adf]lhdsf] Funding
Category cgfsf] vrx bft[ +yfn] f]wegf ug] Jojyf 5 ldltn] pknJw
ufPsf] laa0f cgf C0f tyf cgbfg =($ndash f]wegf xg kg]
b]lvPsf] 5
5 nIo tyf k|ultM sf]ifn] k] u]sf] cf=j=)ampamp sf] jflif+s k|ult k|ltj]bg cgf
of] jif =1 cj 29 sf]8 $5 nfv 59 xhf ah]6 ljlgof]hg ePsf]dWo] =64
sf]8 76 nfv 96 xhf vr uL cfof]hgfsf ljleGg lqmofsnfkx ~rfng u]sf]
5 k]z ePsf] k|ult k|ltj]bg cgf of] aif eflt k|ult =Uuml laQLo k|ult
()=( ePsf] pNn]v 5 ldltsf] k|ult kLIf0f ubf+ $ sfoqmd dWo] $
sfoqmdsf] k|ult ampUuml eGbf 36L x]sf] of] aif ~rfng ug amp sf]8 $ xhf
nfutsf laleGg sfoqmd ~rfng ge k|ult zGo x]sf] esDkjf6 Iflt ku]sf
cfof]hgfxsf] kgMyfkgf tyf kg lgdf0f ulg] uL Pl8cf =))))))ndash
afasf] sd vr ug lsg] Joayf ePsf]df o aif o lqmofsnfkdf sg sd
vr u]sf] 5g dodf tf]lsPsf] sfoqmd rfng gubf ]jf k|jfxdf c kg]
b]lvPsf]n] aflifs sfoqmd cgf sfo ~rfng ulg kb5
6 n]vfkLIf0f M ldltsf] sfof+Gjog lbUbz+gsf] (- df sfo+sfL lgb]+zsn] n]vfkLIfs lgoQm
uL xof]uL _yf vfg]]kfgL tyf kmfO+ pkef]Qmf ldltsf] Psn tyf _oQm vftfsf]
n]vfkLIf0f ufpgkg]+ Jojyf 5 ldltn] xof]uL _yf pkef]Qmf ldltnfO+ of] aif+
Dd eQmfgL ePsf] -^)^$(^^ sf] n]vfkLIf0f ePsf] 5g pknJw ufPsf]
sd tf]lsP adf]lhd vr+ ePsf] cfZjt xg lbUbz+g adf]lhd n]vfkLIfs lgolQm uL
n]vfkLIf0f ufpg kb+5
7 rfdfls vr+ M ldltn] pknJw ufPsf] laa0f cgf k_hLut tkm+ t]gtf] rfdflsdf
(-amp k|ltzt cfiff9 dlxgfdf dfq $-amp k|ltzt vr+ u]sf] b]lvPsf]n] cfly+s jif+sf]
cGtdf dfq vr+sf] ef a9L ePsf] b]lvof] ldltn] dod cfof]hgf 5gf6 uL cfgkflts
kdf vr+ ug]+ Jojyf ug+kb+5
8 lasf r0fsf] cjyfM u|fdL0f vfg]kfgL tyf kmfO sf]if lasf ldlt cGtut bzf
dxsf] vfg]kfgL cfof]hgf +rfng ug $^ lhNnfsf )amp xof]lu +yfxsf] nflu
=^)(ampampndash sf] Demftf ePsf]df k|yd lstfsf] =amp(amp)$(ampamp vr n]v]sf]
5 o DaGwdf b]lvPsf Joxf]f lgDgfgf x]sf 5g M
81 nfut cgdfg M lhNnf tdf Support organization xn] ~rfng ug] k|To]s
cfof]hgfxsf] nflu slDtdf sdrfLsf] dfhbf Joayf ltgLxsf] tnj eQf
tflnd cgGwfg kj DefJotf cWoog lzf]ef vr htf laifo dfj]z uL
Supporting organization jf6 k]z ePsf] cflys k|tfjnfO o ldltsf] Technical
Appraisal Commitee (TAC) n] cWoog uL k|lt cfof]hgf b =( nfv vr nfUg]
uL lkmfl u] kZrft jf]8n] lasf r0fsf] cfof]hgfsf] nfut cgdfg jLs[t
ug] u]sf] b]lvG5
82 xof]uL +yfxsf] 5gf6 tyf Demftf M u|fdL0f vfg]kfgL tyf kmfO sf]if
lasf ldlt cGtut bzf dxsf lasf r0fsf cfof]hgf ~rfng ug xof]uL
+yfx +u k|tfj dfu u]sf]df k]z ePsf (amp xof]uL +yfxsf] k|tfj
cWoog kZrft ldltn] laleGg ) j6f Criteria kf u]sf] cfwfdf j6f
xof]uL +yf 5gf6 u]sf] dWo] j6f xof]uL +yf Demftf ug gcfPsf] pNn]v
uL laleGg $^ lhNnfsf )amp xof]uL +yf +u Demftf uL k|yd lstf jfkt
=amp(amp)$(ampamp lgsff vr n]v]sf] 5
232
9 sfddf l9nfO M u|fdL0f vfg]kfgL tyf kmfO sf]if lasf ldlt cGtut bzf
dxsf vfg]kfgL cfof]hgfx ~rfng ugsf nflu )amp xof]uL +yfxFu sf]if
lasf ldltn] dlxgfsf] cjlw leq lasf r0fsf Dk0f sfox DkGg ug
)ampamp sf] h]i7 cfiff9 dlxgfdf Demftf uL k|yd lstf jfkt
=amp(amp)$(ampamp lgsff lbPsf] 5 Demftf ubf Demftfdf tf]lsfPsf]
dofjlw leq lasf r0fsf sfox DkGg u] kZrft dfq pQm cfof]hgfx
sfofGjog r0fdf k|j]z kfpg] pNn]v uL k|yd r0fsf] lstf lbPsf] dlxgfdf
bf]gtf] r0fsf] yk dlxgf kZrft t]gtf] r0fsf] lstf lgsff lbg] uL hDdf
dlxgfsf] do Ldf tf]sL Demftf uL k|yd r0fsf] lstf eQmfgL es]sf]
t]gtf] r0fsf] lstfsf] eQmfgL xg] cjlw -)amp kfif dfGt_ Dd klg )amp xof]uL
+yfxnfO bf]gtf] lstf lgsff xg s]sf] 5g t]gtf] r0fsf] sd lgsff ug]
cjlw Dd klg bf]gtf] r0fsf] sd lgsff xg gs]sf] DaGwdf sf]if lasf
ldltsf kbflwsfL Fu f]wgL ubf xof]uL +yfxjf6 k|yd r0fsf] sfdsf]
dWofjwL k|ltj]bg k]z eP kZrft sf]if lasf ldltjf6 cgudg uL sfo
Gtf]ifhgs ePdf dfq bf]gtf] lstfsf] sd eQmfgL xg] ePsf]n] xof]uL +yfx
jf6 g k|yd r0fsf] sfdsf] dWofjwL k|ltj]bg k]z gePsf]n] cgudg uL Demftf
cgf bf]gtf] r0fsf] sd lgsff xg gs]sf] hjfkm k]z eof]
10 sfofGjog r0fsf] cjyf M u|fdL0f vfg]kfgL tyf kmfO sf]if lasf ldlt
cGtut gjf dxsf vfg]kfgL cfof]hgf +rfng ug lhNnfsf amp xof]lu
+yfx Fu ) sLdsf] nflu hDdf =^)^^( sf] Demftf ePsf] lyof]
h dWo] pkf]Qm sLdsf vfg]kfgL cfof]hgf +rfngfy ut lautdf
=^)))))))ndash vr ePsf] cf=j= )ampamp df =)) lgsff
vr ePsf] 5 o DaGwdf b]lvPsf Joxf]f b]xfo cgf 5g M
11 Dofb yk M u|fdL0f vfg]kfgL tyf kmfO sf]if lasf ldltsf] lgod )^) sf]
pk lgod $^-_ df lqkIfLo Demftfsf] clwgdf xL sfo DkGg ug] Joayf 5
Demftf cgf sfofGjog r0fdf ) dlxgfdf cfof]hgfsf] sfofGjogsf r0fsf]
sfd DkGg ug kg] Joayf 5 Jofr ( sf vfg]kfgL cfof]hgfx dWo]
tf]lsPsf] dodf sg klg cfof]hgf DkGg ePsf 5gg n]vfkLIf0fsf] lznlnfdf
k]z ePsf] laa0f cgf sfofGjog r0fsf vfg]kfgL lsd dWo] Dofb yk
kZrft l9nf] uL eP klg j6f lsdsf vfg]kfgL cfof]hgfsf] sfd DkGg
ePsf] 5 jfFsL )) lsddf cfof]hgfsf] sfd cf=j=)ampamp Dd klg cw x]sf]
kfOof] Dofb leq DkGg xg gs]sf ldltn] Joxf]g] =)^ndash nfut
cgdfg x]sf )) lsdsf vfg]kfgL cfof]hgfxsf sfofGjog r0fdf
cf=j=)ampamp Dd =)amp$((ndash vr eO s]sf] cjyfdf sfddf l9nfO
ePsf] sf0f Dofb yk u]sf] laa0f k]z ePsf] 5 tf]lsPsf] dodf sfo DkGg
gePdf cfof]hgfsf] jflG5t nIo xfln gxg] xFbf odf sfofnon] dodf g sfo
DkGg ugfsf] nflu DalGwt kIfnfO tfs]tf uL cfof]hgf DkGg ufpg kg]
b]lvG5
12 dNo clea[l4 sM dNo clea[l4 s lgodfjnL ) sf] lgod ^-s_ cgf
sfL lgsfo fahlgs +3 +yf jf btf ePsf] JolQmn] aflifs nfv eGbf
a9L sdsf] kfdz ]jf ln+bf btf ePsf] JolQm Fudfq lng lbgkg] Joayf x]sf]
5 ldltn] u|fdL0f vfg]kfgL tyf kmfO sf]if lasf ldlt lgodx )^)
sf] lgod $ adf]lhd cfof]hgf thdf tyf sfofGjog ug pkef]Qmf dxnfO
cfjZos xof]u kyenofpg tyf f] k|of]hgsf] nflu cGo +yfnfO klrfng ugsf]
nflu ldltn] u sfL +yf jf lghL If]q Fu DalGwt Fu7Lt +yf jf
xof]lu +yfjf6 kfdz ]jf lnPsf]df laleGg ^ xof]lu +yfx dNo clea[l4
sdf btf eP klg dNo clea[l4 ssf] sff]jf u]sf] kfOPg laut aifdf g
kfdz ]jf lng Demftf eO s]sf] xof]lu +yfxnfO ]jf zNs eQmfgL
u]sf]df dNo clea[l4 s j]u eQmfgL u]sf] 5 o aif d=c=sdf btf ePsf
xof]lu +yfnfO =amp)amp$($^ eQmfgL u]sf]df +yfn] s lahs hfL u]sf]
233
b]lvPg dNo clea[l4 sdf btf ePsf +yfn] dNo clea[l4 s eQmfgLsf nflu
s lahs hfL gubf sf]if lasfn] eQmfgL gubf f] df nfUg] =((amp$$
dNo clea[l4 s fhjdf bflvnf gePsf] b]lvG5
13 d=c=sdf btf M dNo clea[l4 s lgodfjnL ) sf] bkmf -s_ df sfL lgsfo
fahlgs +3 +yfn] aflifs Ps nfv kof eGbf a9Lsf] kfdz ]jf ln+bf btf
ePsf JolQm Fu dfq lng kg] Joayf 5 o laleGg $ xof]lu +yf xjf6
]jf lng] Demftf uL o cf=j=df =())amp) eQmfgL lbPsf]df lt xof]lu
+yfx dNo clea[l4 sdf btf ePsf] b]lvbg lgod laklt xof]lu +yfx
5gf6 ePsf] sf0f dNo clea[l4 s jfktsf] fhj cn gxg] xFbf fhjdf c
kg] b]lvPsf]n] lgodsf] kfngf ug kb5 lgod laklt kfdz ]jfsf] Demftf
uL of] aif eQmfgL u]sf] sddf k|ltztn] xg] d=c=s =$amp)ndash bflvnf
gxg] cjyf b]lvPsf] 5
14 s ssectL gu]sf] M cfos P]g ) sf] bkmf cgf jflGbf JolQmn] g]kfndf gtf]t ePsf]
Jofh k|fs=lts gtf]t ef8f f]oN6L ]jf Ns sldg jf laqmL af]g cjsfz eQmfgLsf] sd
eQmfgL ubf+ sn eQmfgL sdsf] kGw| [ k|ltztsf bn] ssectL ug+kg+] Joayf u]sf] 5 ldltn]
u|fld0f vfg]kfgL tyf kmfO+ sf]if lasf ldlt lgodx )^) sf] lgod $ adf]lhd cfof]hgf
th+df tyf sfof+Gjog ug+ pkef]Qmf dxnfO+ cfjZos xof]u kyenofpg xof]lu _yfjf6 ]jf
lnPsf]df s 56sf] k|df0f j]u -^$ndash s ssectL u]sf] gkfOPsf]n] f] sd cn ug+kg+]
b]lvPsf] 5
15 kfdz bftfsf] 5gf6 M dNo clea[l4 s lgodfjnL ) sf] bkmf ^-s_ df sfL
lgsfo fahlgs +3 +yfn] aflifs Ps nfv kof eGbf a9Lsf] kfdz ]jf ln+bf
btf ePsf JolQm Fu dfq lng kg] Joayf 5 o ldltn] kfdz ]jfsf] nflu
Demftf uL eQmfgL u]sf]df kfdzbftf d=c=sdf btf ePsf] b]lvPg lgod
laklt kfdzbftfx 5gf6 ePsf] sf0f dNo clea[l4 s jfktsf] fhZj cn
gxg] xFbf fhjdf c kg] b]lvPsf]n] lgodsf] Joayf kfngf ug kb5 lgod
laklt kfdz ]jfsf] Demftf uL eQmfgL u]sf] sddf k|ltztn] xg] d=c=s
=$()ampndash bflvnf xg kb5
16 clu|d s M cfos P]g ) sf] bkmf cgf dNo clej[l4 sdf btf ePsf] ]jf k|bfos
jflGbf JolQmnfO eQmfgL u]sf] ]jf zNsdf eQmfgL sdsf] Ps bzdna kfFr k|ltztsf
bn] s s66L ug+ kg]+ Jojyf u]sf] 5 ldltn] u|fdL0f vf]gkfgL tyf kmfO sf]if ljsf
ldlt lgodx )^) sf] lgod $ adf]lhd cfof]hgf th+df tyf sfof+Gjog ug+ pkef]Qmf
dxnfO+ cfjZos xof]u kyenofpg xof]uL _yfaf6 kfdz+ ]jf lnPsf]df s 56sf] k|df0f
a]u cu|Ld s s66L -$$ndash u]sf] gkfOPsf]n] s s66L gePsf] sd cn pk
xgkb+5
17 k|f]lehgn d M k|f]lehgn dsf] sd eQmfgL ubf lan lahs tyf vrsf
cflwsfLs k|df0f sfuhft k]z eP kZrft Demftf c+s leqsf] sd f]wegfsf]
kdf eQmfgL lbOg kb5 u|fld0f fdbflos vfg]kfgL tyf kmfO sf]if lasf
ldltn] vfg]kfgL cfof]hgfxsf] l8hfOg tyf cWoog k|ltj]bg tof ug k|ltklw
ck|ltklw sDkf]g]G6 56ofO nfut cgdfg tof uL laleGg kfdzbftf Fu
vlb Demftf ug] u]sf] kfOof] sf]if lasf ldltn] laleGg kfdzbftf Fu
u]sf] kfdz vlb Demftfdf k|f]leHgn d cGtutsf] sd lan lahs k]z eP
kZrft f]wegfsf] kdf eQmfgL xg] pNn]v ePsf]df d]t laleGg
kfdzbftfnfO Demftf adf]lhdsf] sd eQmfgL ubf lan lahs a]u k|f]leHgn
d cGtutsf] f]wegf xg] sd d]t dfj]z uL =(amp))ndash eQmfgL ePsf]n]
f]w egfsf] kdf dfq eQmfgL xg] pQm sdsf] lan lahs k]z xg kg] b]lvPsf]
5
18 ylut cfof]hgf M ldltn] pknJw ufPsf] laa0f cgf ix Jofr cGtutsf
cfof]hgf dWo] ldltn] =)^^)amp(^ vr Joxf]g] pNn]v ePsf ( cfof]hgf
dbfosf] ljjfb gtf]tsf] ckofKttf cflb sf0f b]vfO ylut u]sf] b]lvG5 pQm
cfof]hgfsf] nflu ldltn] laut aifdf =amp)amp$^ pknJw ufPsf]df
cfof]hgf DkGg xg gs]sf] sf0f cgfjZos vr ePsf] b]lvof] o jf6 ]jf
234
k|jfxdf c k]sf] cjyf 5 cfof]hgf 5gf6 ubf kofKt Wofg glbPsf] sf0fn]
pkoQm lylt b]vfk]sf] xFbf cfof]hgf 5gf6 ubf Wofg lbg kb5
19 l~rt sf]if bflvnf M ylut ePsf cfof]hgfdf ldltn] laut aifdf pknJw
ufPsf] =amp)amp$^ dWo] lautdf ldltn] =))(amp lkmtf k|fKt
u]sf]df jfFsL sd lkmtf ePsf] 5g cfof]hgfdf vr ge afFsL x]sf] sd olsg
uL lkmtf ug kg] b]lvPsf] 5 To uL pQm sd flasdf g]kfn sfsf]
lalgof]hg ah]6 jf6 vr ePsf]df lkmtf k|fKt ePsf] sd =))(ampndash
ldltsf] a+s vftfdf x]sf] b]lvPsf]n] pQm sd +lrt sf]if bflvnf ug kb5
20 jfL fwg vlb M fahlgs vlb lgodfjnL )^$ sf] lgod df fahlgs
lgsfon] bz nfv kof eGbf a9L nfut cgdfg ePsf] dfnfdfg vlb ubf
jf]nkqsf] dfWod 4ff vlb ugkg] Joayf x]sf] 5 ldltn] of] aif dx]Gb|f
sflkof] (S4) $ yfg hLk =^)))) hsL lofh yfg sf
=ampampamp))) df f]em vlb u]sf]n] fahlgs vlb lgodfjnL )^$ sf] lgod
df dfnfdfgsf] k]lzlkms]zg sf] clwgdf xL nfut cgdfg tof ugkg]df
f] cgf nfut cgdfg tof u]sf] b]lvPg jfL fwgsf] vlbsf] nflu
bLo ldlt u7g u] ahf cgudg uL laleGg k|sfsf jfL fwgsf] dNo
k|fKt uL f] adf]lhd sfofnon] tof u]sf] k]lzlkms]zg sf] cfwfdf IDA sf]
xdlt lnO f]em DksuL vlb u]sf] 5 fahlgs vlb lgodfjnL adf]lhd
nfut cgdfg tof uL k|ltZkwfsf] cfwfdf vlb ug kb5
21 d]lgL cfhf vlb M fahlgs vlb lgodfjnL )^$ sf] lgod $ df
nfv b]lv ) nfv k+of Dd nfut cgdfg ePsf] dfnfdfg lnaGbL befpkq
cfXjfg uL vlb ug kg] ) nfv k+of eGbf a9L nfut cgdfg ePsf] fdfg
jf]nkqsf] dfWod4ff vlb ugkg] Joayf x]sf] 5 ldltn] of] aif laleGg $
k|s[ltsf] fdfg vlb u]sf]df vlb lgodfjnLsf] pQm Joayf adf]lhd vlb guL
IDA jf6 jLs[t ePsf] vlb of]hgf adf]lhd sf]6]zg lnO j eGbf 36L dNo
pNn]v ug] cfkts Fu vlb u]sf] b]lvof] k|rlnt lgodsf] kfngf gubf k|ltkwf
gxg] vlb sfo ldtJooL gxg] b]lvPsf]n] fahlgs vlb lgodfjnLsf] Joayf
cgf vlb sfo ug kg] b]lvPsf] 5
22 d=c=s btf gePsf] Fu vlb M fahlgs vlb lgodfjnL )^$ sf] lgod (
df = xhf eGbf a9Lsf] dfnfdfg vlb ubf yfoL n]vf gDa dNo clea[l4
s btf k|df0f kq k|fKt u]sf] Fu dfq vlb ug kg] pNn]v 5 ldltn] o aif
d=c=sdf btf gePsf laleGg ( kmdFu =ampndash sf] dfnfdfg vlb u]sf]n]
pkoQm jdf]lhd lgodfjnLsf] kfngf ePsf] b]lvPg
23 kfdz ]jf vr M fahlgs vlb P]g )^ sf] bkmf n] sg klg vlbsf] nflu
nfut cgdfg tof ugkg] Joayf u]sf] 5 f]xL P]gsf] bkmf ( n] DalGwt
fahlgs lgsfodf pknJw hgzlQmjf6 sg sfd xg gSg] ePdf fahlgs
lgsfon] kfdz ]jf vlb ug Sg] Joayf u]sf] 5 ldltn] laleGg lhNnfdf
+rflnt vfg]kfgL cfof]hgfxsf] l8hfOg 6Ld]6 6]SgLsn kf]6 tflnd tyf
hgzlQm lasf cWoog cgfwg cgudg tyf dNofIacuteg nufotsf laleGg
lqmofsnfkxdf kfdzbftfdividekmdx 5gf6 uL sfo +rfng ub cfOx]sf] 5
cfGtls hgzlQmjf6 sfo Dkfbg xg gSg] ki6 cfwf vnfPsf] tfns
dGqfnojf6 gD d]t jLs[t ePsf] b]lvbg kfdz ]jfn] ~rflnt vfg]kfgL
cfof]hgfsf] nfutdf a[l4 xg Sg] xFbf s] stf] cjyf kllyltdf dfq kfdz
]jf lng kg] xf] f] DaGwdf sf]if lasf ldltn] Wofg lbg kg] b]lvG5
24 cfof]hgf ladf M esDk af9L klxf] htf k|fs=lts k|sf]kaf6 pTkGg hf]lvd Gog ug+ ldltn]
g )) sf] hnfO+ ^ b]lv cfof]hgfsf] ladf sfo+qmd kfOn6 sfo+qmdsf] kdf nfu u]sf] 5 sf bft= lgsfosf] xof]uaf6 ~rflnt otf cfof]hgfxdf hf]lvd Gog ug+ ladf ug]+ gLlt
th+df ug+kg]+ b]lvG5
235
25 lhGL Jojyfkg M u|fdL0f vfg]kfgL tyf kmfO sf]if ljsf ldlt lgodx )^) sf] lgod
ad]flhd sfo+sfL tyf k]zfut sd+rfLsf] sfo+ ljj0f cgf k|zfg dxfzfvf k|dvsf]
sfo+ ljj0fsf] ljz]ifsf] b]xfo amp df sfof+no fdu|Lxsf] dd+t _efsf] Jojyf sfof+no
klsf] Jojyf ug]+ df ldltsf] DklQ _If0f ug+ ldltsf] vftf fdfgxsf]
rL cBfjlws agfO+ fVg] ldltsf] sfo+df k|of]udf gcfpg] fdfg DklQx ljqmL ug+
lnnfd ug+ wNofpg sfo+sfL lgb]+zs dIf lkmfl ug]+ uL sfo+ ljj0f tf]s]sf] 5 lgoddf
Jojyf eP adf]lhd ldltdf x]sf lhGL fdfgxsf] cjyf klxrfg uL dd+t ug+kg]+ jf
lnnfd ug+kg]+ xf] rL cBfjlws uL lhGL Jojyfkg ug+kg]+ b]lvG5 cfGtls n]vfkLIf0f
k|ltj]bgjf6 eflts cltTjdf gx]sf] fy rfn xfntdf d]t gx]sf -amp^(^amp) dNosf ^
k|sfsf lhGL fdfgx ldltsf] lhGL vftfdf x]sf] b]lvPsf]n] sfgg cgf lnnfd lalqm jf
dd+t _xf ug+kg+] b]lvPsf] 5
26 3ef8f M fa+hlgs vLb lgodfjnLsf] klR5]b ( sf] lgod ($ sf] pklgod [$ adf]lhdsf]
lhNnf 3ef8f lgwf+0f ldltsf] lg0f+o ufO+ vr+ ug+ kg]+ Joayf u]sf]] 5 of] aif+ ldltsf]
sfof+no a]sf] 3sf] ef8f 3wgL gtLdtL d~h f0ffnfO+ dlxgfsf] dfls -$ sf
bn] ( dlxgfsf] dfls -$^ndash sf bn] -^^ampndash eQmfgL lbPsf]df pkf]Qm
lgodfjnLsf] Jojyf ljklt lhNnf 3ef8f lgwf+0f ldltsf] lg0f+o a]u vr+ u]sf]] 5
27 3axfn s M cfos P]g ) df 3axfns 3wgLn] kfpg] sdaf6 ssectfuL bflvnf ug]+
pNn]v 5 t ldltn] 3 wgL_u u]sf] _emftfsf] l-g_-amp df 3axfn s ldltaf6 a]xf]g+]uL
Demftf u]sf]n] )Uuml n] xg] sd cfGtls fhj sfof+no Uuml n] xg] sd sf7df08f
dxfgukflnsfdf bflvnf u]sf] b]lvG5 cfo k|fKt xg] JolQmjf6 ssectL ug+ kg+] sd ldltn]
Joxf]g+] uL Demftf ug+ P]g cgsn b]lvPg
28 ut aif+sf] eQmfgL M cfGtls n]vfkLIf0fjf6 ut aif+sf] eQmfgL af_sL sd o cf-a-df eQmfgL
lbg af_sLsf] sRrfjfL k|df0fLt a]u ldl6Euml eQf -^)())ndash eQmfgL lbPsf] Joxf]f pNn]v 5
o k|sfsf] eQmfgL lb_bf eQmfgL af_sLsf] k|dfl0ft sRrfjfLsf] clen]v fv] dfq eQmfgL lbOg
kb+5
d]nDrL vfg]kfgL ljsf ldlt
1+ cfGtls lgoGq0f M sfofnon]] k|rlnt P]g lgodsf] kfngf uL cfGtls lgoGq0f Jojyf ekbf]
k|efjsfL agfpgkb5 lhGL lgLIf0f k|ltj]bgdf pNn]lvt emfj sfofGjog gu]sf] ldltsf]
fdfg cGoq k|of]u ePsf] lytL x]sf] jfL fwgsf] ftf] gDj Kn]6nfO ]tf] gDj Kn]6df
gNofPsf] fO6df x]sf] sfofno fdfu|Lsf] ldltsf] dn lhGL vftfdf k|lji6L gu]sf] e|d0f
clen]v tyf cgudg k|ltj]bg tof gu]sf] kfOof] k|rlnt P]g lgodsf] kfngf uL cfGtls
lgoGq0f b[9 ugkb5
2+ vr Jojyfkg M g )) df z nfut cd]lsL 8n amp= ldlnog x]sf] cfof]hgfsf] nfut
)amp cfiff9 Dddf j[l4 eO cd]lsL 8n =$ ldlnog ku]sf] 5 ldlt cGtut d]nDrL
vfg]kfgL pkcfof]hgf sf] nfut = ca $ sf]8 amp nfv cd]lsL 8n amp= ldlnog dWo]
)amp cfiff9 dfGt Dd g]kfn sf cGo bft[ lgsfosf] nufgLdf lgDgfgf = cj $
sf]8 $ nfv vr ePsf] b]lvPsf] 5 cfof]hgfsf] o jif Ddsf] sn vrdWo] kfdz ]jfdf
$= k|ltzt lgdf0f sfodf ^^=amp k|ltzt hUuf dcfJhf ljt0f = k|ltzt fdlhs pTyfg
sfoqmd sfo ~rfng vr = k|ltzt Iff vrjfL fwg pks0fdf )=( k|ltzt vr
ePsf] b]lvG5 cfof]hgfsf] |f]t Jojyf cgf clws vr xg] If]q llen jSdf amp(=( kfdz
]jfdf =)^ fdflhs jftfj0fLo xof]udf =( k|zflgs vrdf = k|ltzt xg] pNn]v
ePklg dVo +rgfsf] lgdf0f vr eGbf kfdz ]jf nufot cGo xfos sfodf clws vr ePsf]
b]lvG5
3+ cfof]hgfsf] nIo k|utL M d]nDrL vfg]kfgL cfof]hgf )^ af6 z e )ampamp$ df DkGg ug]
uL sn nfut cgdfg = cj $ sf]8 x]sf]df xfnDd = cj $ sf]8 vr e
k|ltzt eflts k|utL ePsf] 5 x]8jS uml lgdf0f kfgL k|zf]wg s]Gb| lgdf0f sfo ug] nIo
x]sf]df )amp df3 dfGtDd x]8jS lgdf0f ( k|ltzt uml lgdf0f amp= ls=ld= dWo] =^^
ls=ld= DkGg eO $=$ ls=ld=afFsL x]sf] 5 o cfof]hgfn] )amp gtfj0f b]lv )amp df3 Dd
^)) ld6 uml lgdf0f nIo fv]sf]df $amp$) ld6 dfq lgdf0f u]sf] kfgL k|zf]wg s]Gb| tkm amp
sf]8 ln6 Ifdtfsf] jgfpg kg]df Ps k|zf]wg s]Gb| sf]8 ) nfv ln6sf] lgdf0f sfo
DkGg xg] qmddf x]sf] csf] sf]8 ) nfv ln6sf] k|zf]wg s]Gb| 7]Ssf ++emftf ePklg xfn
236
Dd klg lgdf0f sfo z u]sf] 5g uml vGg] qmddf lGwmdashUofNyd Uofnyd cDjfyfg v08df
sdhf] r66fg km]nf kg d]lzg pks0f kfgf xg aGb x8tfn esDk nufotsf sf0f b]vfO
lgdf0fdf l9nfO ePsf]5 nIo cgf k|ult gePsf]n] cfof]hgfn] )amp$ cf]h Dddf sf7df8f
pkTosfdf kfgL ljt0f ug yk k|oTg ugkg] b]lvG5
4+ gfulssf] cj nfut M d]nDrL jf6 KnfO k|f]h]S6 sf7df8f+ EofnL jf6 le ]S6
8]e]nkd]G6 sfoqmdsf] Gbedf d]h r]Gh Og sf]k P08 ODKnLd]G6]g P]Ghd]G6 ljifos PlzofnL
ljsf j+sn] g ))amp df tof u]sf] k|ltj]bgsf] Pk]G8LS lefOH8 Osf]gf]lds PgnfOhsf]
aFbf g+ df klof]hgf ljgfsf] klb[io - ljObfp6 k|f]h]S6 lgflof]_ sf] cfwfdf k|lt Soljs ld6
-))) ln6_sf] cfift cflys nfut =$ klof]hgf lxtsf] klb[io -ljOb k|f]h]S6 lgflof _ sf] cfwfdf jf d]nDrL klof]hgf k0f eP kfgL pknAw ePdf cfift nfut =^^ 3foL k|of]hg
=^ Jofkfls k|of]hgfsf] nflu nfUg] sf pNn]v 5 d]nDrL vf]nfaf6 amp sf]8 ln6 kfgL
sf7df8f+df Nofpg lj=+= )^ df3df sfd u]sf] rLgsf] LcfLL sDkgLFu sfn]
)^( cf]hdf 7]Ssf 2 u]sf] Tokl5 O6flnog sDkgL lPdL 8L fe]GgfFu )amp cfdf
)( lbgdf DkGg ug] uL +emftf ePklg xfn Dd DkGg gePsf] sf0faf6 sf7df8f+sf] hgtfn]
amp sf]8 ln6 kfgL tf] kdf pkef]u ugaf6 jl~rt xg k]sf]5 lPdL 8L fe]GgfFu ePsf]
+emftf cjlw lsPsf]df lbg yk - dfr )amp Dd_ ulPsf] 5 pNn]lvt k|ltj]bgnfO
cfwf dfGg] xf] eg] amp sf]8 ln6 kfgL pkef]usf] cj udfP jfkt hgtfn] k|lt Soljs ld6
amp -$-^_ af6 xg cfpg] =^^())))ndash jflifs cflys ef ef]Ug k]sf] b]lvG5
5+ jfL fwg cGoq k|of]u M fahlgs n]vf ldltn] dxfn]vfkLIfssf] $cf k|lta]bg Gbedf
5nkmn xFbf cDalGwt vr lgoGq0f ug] lgb]zg lbPsf] 5 cfof]hgfsf jfL fwgx jfudtL
PsLs[t ljsf ldtL If]qLo k|zfg sfofno x]6f8f k|wfgdlGqsf] sfofno sf7df8f pkTosf
ljsf k|flws0f xL ljsf dGqfnodf k|of]u ug lbPsf] kfOof] xL ljsf dGqfnodf
nuLPsf jfL fwgxsf] ddt Defdf d]t cfof]hgfn] = nfv $ xhf vr n]v]sf]5 o
k|sf jfL fwg cGoq k|of]u xg] kLkf6L DaGwdf lhDd]jf jgfOgk5
6+ k|df0f M cflys sfoljlw lgodfjnL )^$ sf] lgod ^ -_ df o lgodfjnL jdf]lhd vrsf] lan
ekfO lxtsf] n]vf fVgkg] Jojyf x]sf] 5 3wgL kjgsdf ledLofnfO cf=j=)ampamp sf]
sfdgkf df k|ltzt 3axfns ^$))ndash aemfPsf] gubL lbsf] kmf]6f]skL lbsf cfwfdf
f]wegf eQmfgL vr n]v]sf]df f] sf] Ssn lb k]z ePsf] 5g
7+ gtf]tfGt afFsL M cflys sfoljlw lgodfjnL )^$ sf] lgod amp cgf g]kfn sf tyf ab]lzs
+yfn] Joxf]gkg] sd lgsff k|fKt ePkl5 Demftfdf ePsf] Jojyf cgf n]vf fVgkb5 ot
cfof]hgfsf] gfddf vf]lnPsf] ljz]if vftfsf] lxfj ODk|]i6 Psfp06Fu dfls kdf a+s lxfa
ldnfg ugkb5 Tot vr u]sf] sd f]xL lgodfjnLsf] lgod amp-_ u cgf bft[+yfaf6
zf]wegf dfu ug cfjZos ljj0f fy bft[kIfdf $ lbgleq dfu bvft kmfd tof uL
zf]wegf dfu ugkb5 hfOsf gtf]taf6 vr ugkg] sd g]kfn sfsf] gtf]taf6 Pg=lh=P=
sGN6]G le=P=6]s= cf]jfunfO g]kfn sf gtf]taf6 eQmfgL lbPsf] =)^)) sd dyg
ufO lgodfgf gtf]tfGt ug kb5
8+ cltLQm k]ZsL M fjhlgs vlb lgodfjnL )^$ sf] lgod -_df k]ZsL lbFbf fjhflgs
lgsfon] vlb +emftf sdsf] aL k|ltzt eGbf a9L xg] uL lbg gxg] Jojyf 5 lgdf0f JojfoL
o ldtL ljr )amp) -hnfO )_ df ePsf] 7]Ssf Demftfdf cltlQm k]ZsL eQmfgL
DaGwdf Jojyf u]sf] 5g o ljsf ldltn] )amp)amp df g df]ljnfOh]zg k]ZsL jfkt =
cj $ sf]8 $ nfv eQmfgL uL s]sf] cjyfdf lgdf0f JojfoLsf] dfu adf]lhd jLn g+=
af6 cltLQm k]ZsL jfkt =^ sf]8 amp nfv xhf -= ldlnog cd]lsL 8n_ eQmfgL
u]sf] b]lvG5 oL lgod ljkLt lbPsf] k]ZsL sdsf] Jofh lxt cn ugkb5
9+ fdu|L tyf pks0fsf] dNof+sg tyf pkof]u M cfof]hgfsf] x]8jS tyf 6g]n lgdf0f sfosf
tTsfnLg Ps rfOlgh lgdf0f JofjoL af6 vlb Demftf cGtut cfklt ePsf d]lzgL cfhf
pks0f ljikmf]6s kbfy cGo lgdf0f fdu|Lsf] cBfjlws ljj0f tyf lyltsf] ljj0f pknJw
ufpg ut jifsf] n]=k= k|ltj]bgdf d]t pNn]v lyof] pNn]lvt lgdf0f JojfoLsf] 7]Ssf Demftfsf]
zt = cgf ldltsf] lg0fon] ]K6]Da ) b]lv tf]l8Psf] cjyfdf kfdzbftfaf6 )
l8]Dadf tof u]sf] ljj0fdf kldf0f pNn]v ePklg dNof+sg ePsf] 5g pQm fdu|L tyf
pks0fsf] xfnsf] lgdf0f ]jfaf6 pkof]u ubf dNof+sg ug]+Dd Jojyf Demftfdf u]klg k]
237
ePsf cfO=lk=l=lanxdf f]sf] vkt kldf0f tyf dNof+sg ePsf] gb]lvPsf]n] f]sf] ki6 dNof+sg
tyf vkt fdu|Lsf] clen]v fvL lgdf0f JojfoLsf] lanaf6 pQm sd ssectf ulgk+5 eGg] ljifo
ut jifsf] n]vfkLIf0f k|ltj]bgdf pNn]v 5 t f] ljifodf o ldltn] sg sfjfxL guL dof
htfsf] tt x]sf] 5
10+ bfjL eQmfgL M fjhlgs vlb P]g )^ sf] bkmf -_ df vlb Demftfsf] sfofGjogsf]
lnlnfdf pTkGg xg] ljjfb xdtL jf6 dfwfg ugkg] pNn]v 5 lgdf0f sfodf ljjfb pTkGg
ePdf dqLk0f fxfb kn] jftfnfk- Plds]jn ]6nd]G6_ ugkg] Demftfdf d]t Jojyf 5
6g]n x]8jSsf] nflu lgdf0f JojfoL Fu ^ sf]8 amp nfvdf sfd DkGg ug] uL Demftf
ePsf]df l9nf] uL 8laquoOEuml pknAw ufPsf] rsectfg vGg] sf6g] sfd Demftfsf] kldf0f eGbf a9]sf]
dodf sfo ug gkfPsf] DjGwdf lgdf0f JojfoLn] cjf]w nfut lgZqmLo sdrfL tyf oGq
pks0f vr ljlQo nfut dfHbft nfut nufotdf $) lbgsf] = cj ) sf]8 ^ nfv
Ifltklt bfjL u]sf]df $ lbg dofjlw yk eO k|f]nf]ordfu]zg nfut =$ sf]8 amp nfv cjf]w
nfut = sf]8 ) nfv ljlQo nfut = sf]8 ) nfv gfkmf nfut = sf]8 nfv
uL = sf]8 ^ nfv eQmfgL ePsf] 5 kfdzbftf Pj+ ldltsf] cxdlt xFbfxFb Demftf
sdsf] (= k|ltzt Ifltklt eQmfgL ePsf] 5
11+ af]nkq sfuhftsf] x]8jS Knfg P08 nlEumlRol8gn ]Sg cf]kg s6 PShfe]g fpyg k|f]6ndf
clGtd PShfe]g Knfg lgdf0f JojfoLn] tof ugkg] vGg] qmddf cfPsf] a k|sfsf]
ckjfbxsf] PShfe]zgsf] cjlwdf Daf]wg ug] pNn]v 5 f] ljifonfO jLsf uL sG6laquoofS6n]
tof u]sf] cf]kg s6 PShfe]gsf] 8laquoOordf OlGhlgon] jLs[lt uL sfd ePsf] b]lvG5
kfdzbftfsf cgf 8laquoOordf l8hfOg lgdf0f JojfoLn] g agfpg] f]xL cgf l8hfOg eO sfd
ePsf]n] l9nf] 8laquoOordf l8hfOg tyf ckofKttfsf sf0f b]vfO l4fGttM bfjLnfO cjLsf u]sf]
b]lvG5 pQm Joxf]fdf ldlt d]t xdt b]lvG5 t sfddf k|ToIf +nUg kbflwsfLsf] cxdlt
Demftf adf]lhd clGtd gSf tof ug] lhDd]jf lgdf0f JojfoLsf] xg] Jojyf x]klg f] nfO
OGsf ub yk bfjL eQmfgL lbPsf] Demftf k|ltsn b]lvG5
12+ lgdf0f AojfoLFu ePsf] Demftf cgf x]8jS 6g]nsf] sn 7]Ssf sd =amp ca amp sf]8
nfv dWo] x]8jS sDkf]g]G6sf] c+z =^ sf]8 amp nfv cyft =$ k|ltzt x]sf] 5 Pp6
vlb Demftfsf] fgf] c+zsf] sfo dfq f]lsPsf] sn 7]Ssfsf] (=^ k|ltzt c+zsf] sfd +rfng
ex]sf] b]lvG5 fgf] c+zsf] sfo +rfng geO 7nf] c+zsf] sfo +rfng exFbf lgdf0f
AojfoLsf] gtf]t fwg cfO8n xg] cjyf xFbg Ton] x]8jSdf k|of]u xg] hgzlQm oGq pks0f
klg oxL 7]Ssf cGtutsf] sfddf k|of]u ug lsg] b]lvG5 olb k|of]u xg gs]sf] xf] eg] lgdf0f
JojfoLsf] cfGtls lgoGq0f Jojyfkgsf] sdhf]Laf6 ePsf] xf] eGg lsG5 lgdf0f JojfoLsf]
sdhf]Lsf] sf0f lhgf ePsf] bfloTj ldltn] Joxf]g ldNg] b]lvFbg
13+ bfjL sd lgdf0f JojfoLnfO ePsf] Ifltsf] klt dfq xf] odf gfkmf lbg ldNbg lgdf0f
JojfoLn] sn sfodf = cj $ sf]8 ^ nfvsf] sfo DkGg u]sf]df vlb Demftf cgk =
cj sf]8 ( nfvsf] yk sfo ug jfFsL b]lvG5 sfo DkGg kldf0fsf] cfwfdf gfkmf cfhg
xg] cjyf jtM lhgf xg] xFbf =) sf]8 (amp nfvsf] k|ltztn] eQmfgL ePsf] gfkmf jfktsf]
bfjLsf] = sf]8 nfv pknAw ufpg ldNg] b]lvbg
14+ ]K6]Da )$ b]lv ]K6]Da ) Dd do nDjLPsf] -k|f]nf]Euml]zg s6_ cjf]w nfut bfjL
u]sf]df ljjfb dfwfg af]8sf] lg0fo cgf $ dfr ) b]lv af]8n] lg0fo u]sf] ( hg
)^ Ddsf] nflu k|ltztsf] bn] =) sf]8 (amp nfvsf] xg cfpg] sf]8 ) nfv bfjL
eQmfgL ePsf] 5 lgdf0f JojfoLn] cui6 ) df dfq ljt[t ljj0f lxtsf] bfjL k]z
u]sf] 5 bfjL k]z u]sf] ldlt kZrftsf] dfq Aofh u0fgf ugkg]df f] eGbf dlxgf klxn] b]lvsf]
Aofh u0fgf uL eQmfgL lbPaf6 = sf]8 amp) nfv al9 Aofh eQmfgL ePsf] 5 ljjfb dfwfg
jf]8sf] lg0fodf ldltn] bfjL jLs[t sdsf] k|s[lt cgf u0fgf uL jb]zL db|f ljb]zL db|fsf]
cgkft lgwf0f uL eQmfgL ug] pNn]v 5 h cgf Ifltsf] sd dWo] jb]zL db|fdf ePsf]
Iflt jb]zL db|fdf ljb]zL db|fdf ePsf] Iflt ljb]zL db|fdf lxfa ugkg]df f] cgf
guL Demftfdf pNn]v ePsf] ljb]zL db|fsf] cgkftsf] cfwfdf =amp sf]8 nfv - ^
nfv ( xhf () of]_ eQmfgL ePsf] 5 Ifltsf] cfO6dx cWoog ubf clwsf+z jb]zL
db|fFu DalGwt 5g t Demftf cgfsf] cgkftdf ljb]zL db|f eQmfgL lbPsf]5 pkoQm
cjyfxsf] ljZn]if0faf6 =^ sf]8 amp nfvsf] sfddf = sf]8 ^ nfv -(= k|ltzt_
238
bfjL eQmfgL ePsf] DaGwdf DalGwt sfuhft kLIf0f ubf eQmfgL ugkg] kofKt ki6fFO gb]lvPsf]
xFbf 5fgljg uL DalGwt kIfnfO lhDd]jf jgfpgkb5
15+ 8]jS eQmfgL M Ps lgdf0f JojfoLFu ePsf] Demftfsf] bkmf =^ df fgf ltgf jf ckem6
Pj+ cfslds k|s[tLsf sfdsf] nflu 8]jS j]ldf sfd ug Sg] k|fjwfg 5 lgdf0f JojfoLn]
kfdzbftfsf] OlGhlgo dIf sf]6]zg k]z ugkb5 fdu|Lsf] eQmfg k|fKt ug OGEjfO+ efr
tyf jt k|fKtL lb htf k|df0f k]z ugkg] Jojyf 5 oGq pks0fsf]] eQmfgL k|fKt ug sg
k|sfsf] pks0f slt do Dd sfddf nufOof] fdu|L cfhfsf] eQmfgL DaGwdf sg
k|sfsf] slt kldf0fdf pkof]u ulof] eGg] k|df0f fVgkg] Jojyf 5 8]jSdf u]sf] sfosf]
sf]6]zg f] sfd ug lbPsf] jLs[lt HofdL sfdbf nufPsf] k|dfl0ft xflhL d]lzg pks0f
~rfng nul6 fdu|L vlb tyf k|flKtsf] ljn ekfO cflb k]z gePsf]n] gtd jfkt =(^)(ndash
oGq pks0f d]lzg jfkt =^^^ fdfu|L tyf cGodf =)$((uL hDdf eQmfgL u]sf]
=$)^$$$ndash lgod Ddt b]lvPg
16+ ls6 ljsf] 66fdf Nofl6 lu|8 k|of]u M Pd=l8=P=divide l8=l6=) 7]Ssf cGtut lgdf0f JojfoLaf6
Euml lgdf0f sfosf] kf]6 Snf cfOle= le= lecfOdf kdfg]G6 kf]6sf] kdf Demftfsf ztsf
k|fjwfg adf]lhd cfjZostf cgf ls6 lj 6Sr fVgkg] k|fjwfg x]sf]5 +emftfsf] =
df ePsf] Jojyf cgf Euml lgdf0f sfosf cfO6ddf km]jbn ug k]df do nfut
k|efjsfLtfnfO Wofg lbO EofNo OlGhlgoluml k|tfj k]z ug Sg Jojyf cgf lgdf0f JojfoL
af6 k]z ePsf] EofNo OlGhlgoluml k|tfjnfO jLs[lt uL Nofl6s lu|8 k|of]u ug] uL ePsf]]
cfwfdf e]log g+= af6 )amp^ df o ldltaf6 jLs[t ulPsf] 5 f] cgf 6g]n
kf]6sf] nflu ls6 ljsf] k|of]u ubfsf] cjyfdf klxnfsf] lj=cf]=So=sf] =^amp$amp)ndash
lefOh 6]G8 8laquoOumlaf6 j9g uPsf] =)$$amp)ndash uL hDdf =(ampampndash vr xg] cgdfg
ulPsf] nfl6s lu8 k|of]u ubf =)()^^ndash vr nfUg] cgdfg ulPsf]nfO cfwf dfGbf
=)^($$)ndash a9L Joo ef kg] b]lvG5 EofNo OlGhlgolumlsf] dNo dfGotfaf6 cgf l56f]
dodf cfof]hgf DkGg xg kg]df f] gePsf] 36bf] nfut xgkg]df f] klg gePsf] 6g]n vGg]]
k|ultnfO cfwf dfGbf f]sf] k|efjsfLtfnfO ki6fO gu]sf] b]lvG5
17+ s aLhs M dNo clej[l4 s P]g ) sf] bkmf $ df dNo clej[l4 sdf btf ePsf] k|To]s
kmdn] dNo clej[l4 s lgodfjnL ) sf] cgrLndash adf]lhdsf] 9fFrfdf lnln]af gDa
lxtsf] lk|G6]8 aLhs hfL ugkg] Jojyf 5 of] jif d]nDrL vfg]kfgL ljsf ldtLn] b]lv $
cfO=lk=l=af6 =$amp^ndashdNo clej[l4 s eQmfgL u]sf] b]lvof] pQm dNo clej[l4s DalGwt
cfGtls fhZj sfofnodf bflvnf jf dfof]hg ePsf] k|df0f k]z xgkb5
18+ k]ZsL afFsL M clys jifsf] cGtDd bO lgdf0f JojfoL Ps sfL sfofno kfFr ldltsf]
gfddf x]sf] k]ZsL afFsL =^ampndash fjhflgs vlb lgodfjnL )^$ sf] lgod cgf
km5of6 xgkb5
19+ OGb|fjtL d]nDrL pkTosf fdflhs pTyfg sfoqmd M cflys sfoljlw lgodfjnL )^$ sf] lgod
df fn tdfddf jfFsL sd lkmtf bflvnf ug] Jojyf 5 ldltaf6 )))))))ndash lgsff
ePsf] dWo] )amp cf dfGt Dd $^)^)ndash vr eO afFsL x]sf] )^(ndash
n]vfkLIf0f cjlw Dd klg fhj vftfdf bflvnf u]sf] 5g lgodfgf cfjZos sfjfxL uL
fhj bflvnf k|df0f k]z ulgkb5
20+ ldltaf6 ljleGg lgdf0f tyf ddt sfo ug tof ePsf] nfut cgdfg cgf 9uf+ lkmlnu+ ug]
Uofljg lkmlnuml ug] 9umlf f]lnuml ug] sfosf] nflu rflxg] lgdf0f fdu|L 9umlf vLb ug] sfosf] b]6sf]
cfwfdf nfut cgdfg tof uL 9umlf vLbsf] k|df0f j]u lgdf0f tyf ddt sfosf] Dk0f HofdL
Hofnf d6f]n kmfdaf6 HofdL Hofnf =)^(ndash aemfPsf] ekfO +nUg uL vr n]v]af6
oyfydf nfut cgdfg cgf g sfo ePsf] eGg] cfwf k]z ePsf] 5g
21+ k]ZsL afFsL M tLg pkef]Qmf ldltnfO ofordfu|L 8s 6|ofs lgdf0f sfosf] nflu cflys aifsf]
cGtDd afFsL x]sf] k]ZsL =)))ndash fjhflgs vlb lgodfjnL )^$ sf] lgod cgf
cgf km5of6 ugkb5
22+ 36L kldf0fdf ld]G6 vlb M ft sGof df=lj= uGf ejg lgdf0fdf sfofnosf] tkmaf6
=))))))ndash pkef]Qmf ldltsf] ((ampndash d]t vr n]v]sf]df vfgLvf]nf OG6k|fOh]h
)amp sf] lan cgf hubDjf ld]G6 amp) jf]f k|lt jf]fsf] amp)ndash -d=c=s lxt_ n]