ॢबह

[

ॢबहर

(स पटन 231) पटन

laŒ 6 ¼u½@ fofo/k&11@201

ij ;Fkk la'kksf/kr½ dh /kkjk 87 }kj

izksn~Hkwr vk/kkfjr f}izfof"V iz.kkyh

vf/klwfpr djus gsrq lgefr nh gS

lacaf/kr O;fä;ksa@laLFkkvksa ds lwpuk

dh frfFk 30 fnuksa ds vUnj v/kksgLr

uxj fodkl ,oa vko

izn~Ùk dh 'kfä;ksa dk mi;ks

;Fkk&

ifjp;

Hkwfedk laca/kh v/;k; d

vkidks LFkkuh; ljdkjh la

ys[kkad.k ,oa foÙkh; iz.kkyh

vkSj]

bl v/;k; ds ckn vki]

LFkkuh; ljdkj esa vPNs fo

foÙkh; izca/ku iz.kkyh ykxw

नबंधन

हर गजट

[सधरण [क

सरकर हर क०शत

1 च 13 श

स मवर, 21 मचZ 21$

uxj fodkl ,oa vkokl foHkkx

———

vf/klwpuk

7 tuojh 2015

fcgkj uxjikfydk ys[kk gLrd 2014

13&82@uŒfoŒ ,oa vkŒfoŒ—fcgkj uxjikfydk vf/kfu;e

jk izn~Ùk 'kfä;ksa dk mi;ksx djrs gq, fcgkj ds jkT;iky

ys[kk la/kkfjr djus gsrq fcgkj uxjikfydk ys[kk gLrd

A blfy, ,rn~n }kjk izLrkfor fcgkj uxjikfydk ys[kk

kFkZ izdkf'kr dh tkrh gS tks viuk lq>kko@vifÙk;ksa fcgkj

rk{kjh dks Hkst ldrs gSaA

fcgkj uxjikfydk ys[kk gLrd 2014

okl foHkkx] fcgkj uxjikfydk vf/kfu;e 200

kx djrs gq, fcgkj ds jkT;iky fuEufyf[kr g

v/;k;&1

dk mn~ns'; gS

lLFkkuksa ds }kjk ykxw fd;s x;s oÙkZeku ys[kkad.k ,oa foÙkh;

h esa lq/kkj ykus gsrq mBk;s x;s dneksa dh cqfu;knh i`"BHkwfe

]

foÙkh; izca/ku ds mn~ns';ksa rFkk LFkkuh; ljdkjh fudk;ksa esa v

djus laca/kh dk;Zuhfr dh cqfu;knh i`"BHkwfe ls voxr gks t

न सं या पी0ट0-40

त

e 2007 ¼le;≤

us uxjikfydkvksa esa

d 2014 dk izk:Ik

gLrd 2014 blls

jkT; i= esa izdk'ku

07 dh 87 }kjk

gLrd cukrs gS]

iz.kkyh rFkk bl

ls voxr djkuk gS

vPNs ys[kkad.k ,oa

tk;saxsA

ॢबहर गजट [सधरण 21 माच 2016

1-1

izkphu dky ls gh Hkkjr esa fdlh u fdlh :i esa LFkkuh; ljdkjh laLFkku vfLrRo esa jgs gSA 'kgjh

LFkk;h ljdkjksa dk oÙkZeku Lo:i vaxzsth 'kklu dh nsu gSA vaxzstksa ds 'kklu dky esa izFke uxjikfydk

ra= dh LFkkiuk enzkl ¼psUubZ½ esa lu~ 1688 bZ0 esa gqbZ Fkh ftlds ckn lu~ 1972 esa cEcbZ ¼eqEcbZ½ rFkk

dydÙkk ¼dksydkrk½ ds uxj fuxeksa esa ykxw fd;k x;kA ckn esa 1870 bZ0 esa ykMZ es;ks ds ladYi ls

uxjikfydkvksa esa fuokZfpr v/;{k dh O;oLFkk ykxw djk;kA uxj fudk;ksa dk oÙkZeku Lo:i rFkk lajpuk

LFkkuh; Lok'kklh fudk;ksa ds fy, 1882 esa ykMZ fjiu }kjk vaxhd`Rr ladYi ij vk/kkfjr gSA muds 18

ebZ 1882 ds ladYi esa LFkkuh; fudk;ksa ds laxBu] dk;Z] foÙk ,oa 'kfDr;ksa dk mYys[k gS blh ij

vk/kqfud Hkkjr ds LFkkuh; Lo'kklh fudk;ksa dh uhao iM+h gSA rc ls uxjh; {ks= ds dbZ xq.kk c<+ tkus ds

ckotwn uxj fudk;ksa dh lajpuk iwoZ dh Hkk¡fr gh jg xbZ gSA

1-2

LFkkuh; ljdkjsa nks izdkj dh gS % 'kgjh LFkkuh; ljdkj rFkk xzkeh.k LFkkuh; ljdkjA LFkkuh;

ljdkjh fudk; jkT; lwph ds varxZr vkrs gS rFkk bu ij jkT; ljdkj ds fu;eksa ;k la?k {ks= ds ekeys

esa laln ds dkuwu izHkkoh gaSA

oÙkZeku ifjn`';

1-3

LFkkuh; ljdkjsa vc jk"Vªh; ljdkj dh lajpuk dk vfHkUu vax cu x;h gSA ljdkj dk ;g Lrj

ukxfjdksa ds lcls fudV gSA ;g thou Lrj esa lq/kkj djus laca/kh fu.kZ; ysus dh izfØ;k esa 'kkfey djkus

rFkk muds Kku ,oa l{kerk dk mi;ksx muds lokZaxh.k fodkl esa djus gsrq lcls vPNh fLFkfr esa gSA

1-4

fiNys dqN o"kksZ esa dbZ jkT;ksa us mYys[kuh; la[;d dk;ksZ dks LFkkuh; ljdkjksa esa izR;k;ksftr fd;k gSA

cgqr egRoiw.kZ nkf;Ro vkus dk rkRi;Z ;g gS fd LFkkuh; ljdkj vius vk/kkj izfØ;kvksa dks 'kfDr'kkyh

cuk, rFkk u, dk;Z izkjEHk djus ds fy, izHkko'kkyh lalk/ku ds vfHkeq[k jgsA

1-5

dk;ksZ ds gLrkarj.k vk tkus ls LFkkuh; ljdkjksa ds le{k vius lalk/kuksa ds ewY;kad.k dh Hkh vko';drk

vk iM+h gSA bl mís'; ds fy, iwoZ dfFkr la'kks/ku esa jkT; foÙk vk;ksx ¼,l0,Q0lh0½ ftldk

dk;Zdky ikap o"kksZ dk gks] ds xBu dh vuq'kalk dh x;h gSA jkT; foÙk vk;ksx dh vuq'kalkvksa esa LFkkuh;

ljdkjks dks feyus okyh vuqnku jkf'k] uxjikfydkvksa ds foÙkh; fLFkfr dks leqUur djus ds fy,

vko';d mik; vkfn dk mYys[k fd;k tkrk gSA

vxyk dne %

rsth ls c<+ jgs 'kgjhdj.k ,oa rn~uq:i LFkkuh; ljdkj ds dk;ksZ esa gqbZ c<+ksÙkjh ls mRd`"V vk/kkjHkwr

O;oLFkk;savifjgk;Z gks x;h gSA blfy, LFkkuh; ljdkjksa ds foÙkh; izca/ku rFkk ys[kkad.k iz.kkyh dk

l'kfDrdj.k egRoiw.kZ gks x;k gSA bl fn'kk esa ,d dne ds :i esa jk"Vªh; ys[kkad.k gLrd ij vk/kkfjr

;g gLrd LFkkuh; ljdkjh fudk;ksa dks ys[kkad.k] vk;&O;;d rFkk foÙkh; izca/ku O;oLFkk ds fy, foLr`r

ekxZn'kZu iznku djsxkA

ys[kkad.k dh oÙkZeku iz.kkyh %

'kgjh LFkkuh; fudk;ksa }kjk uxnh vk/kkfjr ,dy ys[kkad.k iz.kkyh ds vk/kkj ij ys[kk la/kkfjr fd;k

tkrk gSA blds dqN izeq[k fufgrkFkZ fuEuor~ jgs gS %&

•

ifjlEifÙk;ksa ,oa nkf;Roksa dk ifjn`'; ,d fooj.k esa rS;kj ugh fey ikrkA

•

lwpuk ds vHkko esa ;k foyafcr lwpuk ds dkj.k m/kkjh dh ljyrk ls olwyh esa rsth vkfn ij vi;kZIr

izca/kdh; /;ku

•

vi;kZIr uxnh izca/ku ¼cSadks esa dbZ fuf"dz; [kkrs½

•

fdlh vof/k fo'ks"k ds O;; rFkk mlh vof/k ds jktLo dh cjkcjh dj vf/k'ks"k @ ?kkVk dk fu/kkZj.k

dfBu dk;Z gSA

•

dqN iwathxr O;; tSls iFk] lsrq] ukyk vkfn dks jktLo O;; djkj fd;k tkukA

•

'kgjh LFkkuh; fudk;ksa dh foÙkh; fLFkfr leqfpr :i esa izLrqr ugh gks ikukA

•

nsunkfj;ksa @ nkf;Roksa dh xfrfof/k;ksa vkfn ij vi;kZIr izca/kdh; /;kuA

•

'kgjh LFkkuh; fudk;ksa dh ifjlEifÙk;ksa dk fdl gn rd mi;ksx gqvk] ds laca/k esa vi;kZIr tkudkjhA

बहार गजट (असाधारण), 21 माच 2016

1-8

mi;qZDr ifjizs{; rFkk ys[kkad.k lq/kkj ij fujh{kd egkys[kk ijh{kd ds dk;Zdkjh ny dh vuq'kalk] 'kgjh

fodkl ea=ky;] Hkkjr ljdkj }kjk tkjh ,e-vks-;w-Mh- ds vuq:i ;g fu.kZ; fy;k x;k gS fd Hkkjr esa

'kgjh LFkkuh; fudk;ksa esa izksnHkwr vk/kkfjr ¼,Øwvy csLM½ f}izfof"V ys[kk iz.kkyh ¼Mcy bUVªh ,dkmfUVax

flLVe½ ykxw fd;k tk;A

1-9

fcgkj jkT; dh uxjikfydkvksa ds okf.kfT;d ,oa iz'kklfud dk;ksZ esa ikjnf'kZrk ,oa tokcnsgh dh

iquLFkkZiuk vfuok;Z ,oa vR;ko';d gSA n{k ys[kkad.k i)fr ykxw dj blls yxkrkj dk;Z djus ij gh

tokcnsgh laca/kh fo"k;ksa dks i;kZIr :i ls O;ogkj esa yk;k tk ldsxkA fcgkj ljdkj us vPNs 'kgjh

iz'kklu ds egRo dks Lohdkj fd;k gS rFkk jkT; ds uxjikfydkvksa esa fodsUnzhdj.k dks izksRlkfgr rFkk

ikjnf'kZrk dks leqUur djus ds fy, bl fn'kk esa dbZ dne mBk;s gSA jkT; ljdkj us uxjikfydkvksa esa

ys[kkad.k ,oa ctV] foÙkh; izca/ku iz.kkfy;ksa esa lq/kkj] leqUur vfHkys[k rS;kj djus rFkk la/kkfjr djus

rFkk dkfeZdksa dh {kerk esa c<+ksÙkjh ftuds }kjk blds 'kklu dk;Z rFkk ikjnf'kZrk esa foLrkj gksxk] dks

eq[; dne ds :i esa fpfUgr fd;k gSA lEizfr uxjikfydkvksa dk ys[kk uxnh vk/kkj ij la/kkfjr gks jgk

gSA

1-10

fcgkj uxjikfydk dk ys[kk gLrd 2014 fcgkj uxjikfydk vf/kfu;e 2007 dh /kkjk 87 esa iznÙk

'kfDr;ksa ds vkyksd esa jkT; esa fuxZr fd;k x;k gSA

vuqiz;ksT;rk

1-11

;g gLrd mu lHkh uxjikfydkvksa ds fy, vuqiz;ksT; gS tgka fcgkj uxjikfydk vf/kfu;e 2007 ykxw

fd;k x;k gSA bl gLrd esa of.kZr ys[kkad.k fl)kar eq[;r% vdzwvy csl ds ys[kkad.k dh vo/kkj.kk ij

dsfUnzr gSA foRrh; fooj.k rS;kj djus gsrq vaxhd`r gksus okys ys[kkad.k fl)kar lHkh uxjikfydkvksa }kjk

le:i rjhds ls viuk;s tk;saxs c'kRrZs gLrd esa vU;Fkk of.kZr ugha gksA bl gLrd esa ys[kk rFkk

vk;&O;;d iz.kkfy;ksa dks ,dhd`r dj fn;k x;k gS rkfd csgrj fu;a=.k j[kk tk ldsA

fuf/k dk ys[kkad.k%

1-12

fuf/k ys[kkad.k ys[kkad.k ,oa izLrqrhdj.k dh iz.kkyh gS ftlesa dfri; fuf'pr mís';ksa ftUgs izkIr djus

ds fy, ifjlEifÙk;ksa ,oa ns;rkvksa dk mi;ksx gksrk gS] ds vuq:i bUgs lewgksa esa ckaVk tkrk gSA fcgkj

uxjikfydk vf/kfu;e&2007 dh /kkjk 73 ds vuq:i uxjikfydk fuf/k ds uke ls ,d fuf/k gksxh rFkk

izkfIr ,oa O;; dks /;ku esa j[kdj uxjikfydk bl fuf/k ds v/khu ,slh fuf/k;k¡ tSls lkekU; fuf/k] ty

vkiwfrZ fuf/k] ty fudkl ,oa okfgrey fuf/k] Bksl vif'k"V izca/ku fuf/k] iFk fodkl ,oa la/kkj.k fuf/k]

eyhu cLrh lsok fuf/k] m|e fuf/k j[kh tk,xhA fuf/k dh vo/kkj.kk ls tokcnsgh rFkk vis{kkd`r vf/kd

ikjnf'kZrk fn[kk;h iM+rh gSA

lkekU;r% bl izdkj dks ys[kkad.k ds fufeRr fuf/k;ksa dk vyx vfLrRo ekuk tkrk gS rFkk buds fy,

vyx&vyx iqLrdas la/kkfjr gksrh gSA blfy, izR;sd fuf/k ds fy, vyx foÙkh; fooj.k rS;kj fd, tkrs

gSA ,sls ekeys esa izR;sd fuf/k ds fy, bl gLrd esa fn, x, fl)kUrksa rFkk i)fr;ksa dk vuq'kj.k fd;k

tk,xkA blds vfrfjDr uxjikfydk;sa fof'k"V mís';ksa dks izkIr djus gsrq fo'ks"k fuf/k;k¡ j[k ldrh gSA

buds O;ogkj dh ppkZ bl gLrd ds v/;k; 19 esa mfYyf[kr gSA

1-13

izdVu ds fy, pquh xbZ i)fr;k¡ pkgs tks Hkh gks] bl gLrd esa vuq'kaflr ys[kkad.k fl)kUr lHkh fuf/k;ksa

ij le:i rjhds ls ykxw gksaxsA

1-14

;g ys[kk gLrd uxjikfydk ds lHkh laO;ogkjksa tks varfjr laLFkkvksa ls lacaf/kr gksaxs] ij ykxw gksxkA

1-15

ladsrhdj.k ¼dksMhfQds'ku½ lajpuk rFkk buds vUr/kkZfjr izi= dEI;wVjhdj.k ds v/khu vuq'kaflr gSA

;|fi iaft;ksa dk [kkdk ;g /;ku esa j[krs gq, rS;kj fd;k x;k gS fd uxjikfydkvksa esa vuq'kaflr iz.kkyh

dh 'kq:vkr gkFk ls ¼eSuqvyh½ dh tk,xhA dEI;wVjhdj.k dh lqfo/kk ds fy, bu izk:iksa eas ifjorZu dh

vko';drk iM+ ldrh gSA

ॢबहर गजट [सधरण 21 माच 2016

fcgkj uxjikfydk ys[kk gLrd %

1-16

fcgkj uxjikfydk ys[kk gLrd esa vko';d izi=] izk:i] i)fr;k¡] ys[kkad.k izfof"V;k¡] lkof/kd fooj.k]

lek/kku i)fr;ka] vkfn 'kkfey gSA ys[kkad.k ds vuq'kaflr fl)kUr Hkh blesa 'kkfey fd, x, gSA

1-17

bl gLrd dh lajpuk fuEufyf[kr gS%

Hkkx&I

lkekU;

v/;k;&1

Hkwfedk

v/;k;&2

ifjHkk"kk,a] ys[kkad.k dh vo/kkj.kk,a rFkk ys[kkad.k dh ijEijk,aA

v/;k;&3

egÙoiw.kZ ys[kkad.k uhfr;ka

v/;k;&4

ladsfrd lajpuk rFkk ys[kk ds pkVZ

v/;k;&5

lkekU; ys[kkad.k i)fr;k¡A

Hkkx&II

laO;ogkjksa dk ys[kkad.k

vuqHkkx&1

jktLo

vuqHkkx&1-01

vkarfjd jktLo

v/;k;&6

laifÙk ,oa vU; dj

v/;k;&7

ty vkiwfÙkZ

v/;k;&8

fdjk;k] 'kqYd ,oa vU; vk;

vuqHkkx&1-02

leuqnsf'kr jktLo

v/;k;&9

leuqnsf'kr jktLo vkSj lk>k dj

vuqHkkx&1-03

vuqnku

v/;k;&10

iwathxr ,oa jktLo vuqnku] va'knku rFkk lkg;~;

vuqHkkx&2

O;;

v/;k;&11

yksd fuekZ.k

v/;k;&12

HkaMkj

v/;k;&13

LFkkiuk O;;

v/;k;&14

LokLF; ,oa lQkbZ

v/;k;&15

vU; jktLo O;;

vuqHkkx&3

ifjlEifÙk;k¡

v/;k;&16

LFkk;h ifjlEifÙk;k¡

v/;k;&17

fuos'k

v/;k;&18

_.k ,oa vfxze

vuqHkkx&4

nkf;Ro

v/;k;&19

fo'ks"k fuf/k;k¡

v/;k;&20

m/kkjh] tek ,oa vU; ns;rk;s

vuqHkkx&5

vU; laO;ogkj

v/;k;&21

iV~Vk ,oa fdjk;k [kjhn

v/;k;&22

fo'ks"k laO;ogkj

v/;k;&23

vUrj bdkbZ laO;ogkj

v/;k;&24

varfjr laLFkk;sa

Hkkx&III

vof/k var izfØ;k;sa

v/;k;&25

vof/k var izfØ;k;sa

v/;k;&26

feyku i)fr;ka

v/;k;&27

foÙkh; fooj.k

v/;k;&28

vads{k.k dh vis{kk,¡ rFkk uewuk vads{k.k izfrosnu

v/;k; & 2

bl ys[kk gLrd esa mi;ksx esa yk, x, ys[kkad.k inksa] vo/kkj.kkvksa rFkk ijEijkvksa ls voxr djkuk

rFkk gLrd esa of.kZr fofHkUu inks dh ifjHkk"kk @ vFkZ crkuk gSA

ys[kkad.k dh vo/kkj.kkvksa rFkk ijEijkvksa ls voxr gksaxs rFkk inks ads lkekU; cks/k }kjk buds mi;ksx esa

n`<+rk rFkk le:irk lacf/kZr djsaxsA

2-1

bl v/;k; esa fcgkj uxjikfydk ys[kk gLrd esa ys[kkad.k dh izksnHkwr iz.kkyh esa of.kZr inksa] ys[kkad.k

dh vo/kkj.kkvksa rFkk ys[kkad.k dh ijEijkvksa dh O;k[;k dh x;h gSA bl v/;k; dk mís'; gLrd esa

of.kZr inks ds lkekU; le> ds lkFk&lkFk buds mi;ksx esa n`<+rk rFkk le:irk dk lao/kZu lqfuf'pr

djuk gSA

2-2

bl gLrd esa of.kZr fofHkUu inksa dh ifjHkk"kk,a @ fooj.k @ vFkZ fuEufyf[kr gS %

[kkrk ¼,dkmUV½ :i;k esa of.kZr ;k eki dh fdlh vU; bdkbZ esa vfHkO;Dr laO;ogkj fo'ks"k dk

fu;ekuqlkj [kkrk esa j[kk tkus okyk fjdkMZA

uxjikfydk dk ojh; deZpkjh ftls vk;] O;;] ifjlEifÙk;ksa ,oa ns;rkvksa ds ys[kkad.k dk dk;Z lkSaik

x;k gS pkgs og ftl fdlh Hkh laoxZ dk gksA

ys[kk iqLr tSls tjuy] [kkrk] jksdM+ cgh] cSad cgh vkfn esa ntZ foÙkh; laO;ogkj dk fjdkMZA

eq[;

Ukxj fuxe ds fy, fcgkj uxjikfydk vf/kfu;e 2007 ds /kkjk 36

esa of.kZr uxj foRr ,oa

ys[kk fu;a=d ,oa vU; 'kgjksa ds fy, /kkjk 36

ds vuqlkj uxj foRr vf/kdkjh ]eq[; ys[kk

uxjikfydk ds ys[kk foHkkx dk iz/kku ftls vk;] O;;]

ifjlEifÙk;ksa ,oa ns;rkvksa ds ys[kkad.k dk dk;Z lkSaik x;k gS] pkgs og ftl fdlh Hkh laoxZ dk gksA

lkefxz;ksa ds Ø; ;k izkIr lsok;sa ;k lafonkRed dÙkZO;ksa ds vuq:i ftl jkf'k ds fy, uxjikfydk _.kh

gksA bls okf.kfT;d nsunkj ;k [kqnjk nsunkj ¼lUMªh ØsfMVj½ Hkh dgk tkrk gSA

k %

og dkykof/k ftl esa fd, x, dk;ksZ ds fy, dk;Zdkjh fooj.k rS;kj djus dk izpyu gSA

ifjHkk"kk,a] ys[kkad.k dh vo/kkj.kk,a rFkk ijEijk,aA

bl v/;k; ds var esa vki

ifjHkk"kk,a %&

ys[kkiky ¼,dkmUVsUV½

ys[kkad.k izfof"V

ys[kkinkf/kdkjh@ ys[kk inkf/kdkjh

inkf/kdkjh@ ys[kk inkf/kdkjh gksaxsA

Hkqxrs; jkf'k

ys[kkad.k vof/

ifjHkk"kkvksa] ys[kkad.k dh vo/kkj.kkvksa rFkk ys[kkad.k dh ijEijkvksa ds bl v/;k; dk mís';

(1)(a)(ii)

(1)(b)(ii)

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

lkekU; fl)kUr ,oa i)fr;k¡ ftuds vuq:i uxjikfydk dk ys[kk la/kkfjr fd;k tkrk gSA ys[kkad.k

dk fl)kUr dk :ikarj ;k fo'ks"k vuqiz;ksx gS tks uxjikfydk dh fof'k"Vrkvksa ;k blds izca/ku dh

t:jrksa dks larq"V dj ldsA bl izdkj ewY; gzkl dh x.kuk] iw¡thxr O;;ksa dh ekU;rk rFkk lsok fuo`fÙk

ykHkksa ds fuiVku gsrq fl)karksa dh t:jr iM+rh gSA

O;fDr ftlls lkefxz;ksa dh fcØh ;k iznÙk lsok;sa ;k lafonkRed dÙkZO;ksa ds vuq:i jkf'k cdk;k gksA

izkI; ,oa nsunkj 'kCn ijLij cnyus ;ksX; gSaA

ys[kkad.k vfHkys[kksa ds la/kkj.k gsrq uxjikfydk }kjk fu/kkZfjr {ks= ¼tksu½] vapy ¼lfdZy½] izeaMy ;k

cksMZ dk;kZy;A

10-

vf/kdkfjd o"kZ ;k o"kZ ls vfHkizsr gS ,d o"kZ tks ys[kkad.k vof/k ds igys fnu ls izkjEHk gksrk gksA

11-

vftZr gksrs gh jktLo ;k vk; ,oa O;; gksrs gh bldh ekU;rk nsuk ¼u fd tc jkf'k izkIr gksrh gks ;k

mldk Hkqxrku fd;k tkrk gks½A blesa ifjlaifÙk;ksa ,oa nkf;Roksa ls lacaf/kr laO;ogkjksa dks ekU;rk nsuk

lfEefyr gS pkgs mudh okLrfod izkfIr;k Hkqxrku tc dHkh Hkh gksA

12-

ys[kkad.k dh og fof/k ftlesa ,d fof'k"V dky vof/k ds lkFk jktLo ,oa O;; dh igpku dh tkrh gS

¼u fd tc jkf'k dh izkfIr ;k Hkqxrku gksrk gS rc½ blesa ifjlEifÙk;ksa ,oa nkf;Roksa ds laO;ogkjksa ds

?kfVr gksrs gh ekU; fd;k tkrk gS Hkys gh muls lacaf/kr okLrfod izkfIr;ka ;k Hkqxrku tc dHkh Hkh gksrk

gksA

13-

fdlh laifÙk ;k nkf;Ro½ ds laca/k esa vfHkizsr gS ,slk nkok tks lkefxz;ksa @ lsokvksa ;k vU; ds fcØ; @

iznku fd, tkus ¼Ø;½ ls mRiUu gqvk gks rFkk tks izkI; ¼Hkqxrs;½ gks x;k gksA

fdlh vk; ¼;k O;;½ ds ekeys esa blls vfHkizsr gS ys[kkd.k vof/k esa vftZr ¼O;; dh x;h½ jkf'k ftldk

nkok izoÙkZu fd, tkus yk;d gks x;k gksA ;g lkefxz;ksa ds Ø; @ lsokvksa ds iznku fd, tkus ;k vU;

dkj.kksa ls mRiUu gksrk gS rFkk izkI; ¼Hkqxrs;½ gks x;k gSA

14-

fdlh ifjlEifÙk ds ekeys esa vfHkizsr gS ,slk nkok tks vHkh ykxw djus yk;d ugh gks rFkk le; chrus ds

lkFk c<+rk tkrk gks ;k lkefxz;ksa ds fcØ; @ Ø; lsok iznku fd, tkus @ izkIr fd, tku ls mRiUu

gqvk gks rFkk tks vof/k var ds le; vkaf'kd :i ls dk;kZfUor djk, tkus ds dkj.k izkI; ¼Hkqxrs;½ ugh

gqvk gksA

ds ekeys esa blls vfHkiszr gSA ys[kkad.k vof/k esa vftZr ¼O;;½ jkf'k ftldk

nkok bl vof/k esa ykxw djus yk;d ugha cuk gksA ;g le; chrus ds lkFk c<+rk tk, ;k lkefxz;ksa ds

fcØ; ¼Ø;½ @ lsok iznku ¼izkIr½ djus ls mRiUu gqvk gks] tks ys[kkad.k dh frfFk dks vkaf'kd :i ls

dk;kZfUor gqvk gks ijUrq vc rd izkI; ¼Hkqxrs;½ ugh gksA

ys[kkad.k ds fl)kUr

izkI; jkf'k ¼,ekmUV fjflHkscqy½

ys[kkad.k bdkbZ

ys[kkad.k o"kZ

izksnHkwr ¼,Øwvy½

izksnHkwr ,oa ns; @ izkI; ¼,ØwM,sUM M;w½

izksnHkqr ijUrq vns; @ vizkI; ¼,ØwM cV ukV M~;w½

fdlh vk; ¼;k O;;½

izksnHkwr ys[kkad.k ¼,Øqvy ,dkmUVhax½

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

Ø; dh frfFk ls voewY;u ;ksX; ifjlEifÙk;ksa dk dqy okf"kZd ewY; gzklA

16-

fcgkj uxjikfydk vf/kfu;e 2007

17-

fdlh lafonk ds iw.kZ gksus] lkexzh ds vtZu ;k lsok izkfIr ds iwoZ fd;k x;k HkqxrkuA

18-

bl vf/kfu;e ds v/khu ;k }kjk uxjikfydkvksa] l'kDr LFkk;h lfefr rFkk eq[; dk;Zikyd

inkf/kdkjh dks iznÙk ;k ij vf/kjksfir dÙkZO; ds laiknu rFkk 'kkfDr;ksa ds iz;ksx gsrq jkT; ljdkj }kjk

fu;qDr dksbZ inkf/kdkjh

19-

leqfpr vof/k esa lqO;ofLFkr iz.kkyhc) rjhds ls ifjlEifÙk ;k fdlh [kkrk dk Øfed :i ls

viys[kuA ftl jkf'k ds fy, ifj'keu dk izko/kku fd;k tkrk gS mls ifj'keu;ksX; jkf'k dgk tkrk

gSA ewY; gzkl ys[kkad.k voewY;u okyh ifjlEifÙk;ksa ij yxk;s x;s ifj'keu dk ,d :i gSA

cckZn gksus okyh ifjlEifÙk;ksa ij yxk;k tkus okyk vYihdj.k ys[kkad.k nwljh rjg dk ifj'keu gSA

ifj'keu dk rkRi;Z mÙkjksÙkj foyksi ;k mÙkjksÙkj ekspu }kjk ;k fu{ksi fuf/k Hkqxrku }kjk dtZ dk

foyksi ;k vxzf.kr fofo/k O;; dk jktLo ds fo:) viys[ku Hkh gSA

20-

uxjikfydk dh foÙkh; fLFkfr ,oa ifjpkyu ifj.kkeksa dk okf"kZd izfrosnu ftls fgrc) i{kksa dks lefiZr

djus ds fy, rS;kj fd;k tkrk gSA blesa rqyui=] vk; ,oa O;; fooj.kh] ;nk dnk izkfIr ,oa Hkqxrku

fooj.kh rFkk vads{kd ds izfrosnu ds lkFk uxjikfydk i"kZn @ l'kDr LFkk;h lfefr ds v/;{k ;k

eq[; uxjikfydk inkf/kdkjh }kjk o"kZ Hkj ds dk;Zdykiksa ij fVIi.kh lfEefyr jgrh gSA

21-

uxjikfydk }kjk /kkfjr ifjlEifÙk;ka ¼py ,oa vpy½ rFkk ftUgs Hkfo"; esa vftZr fd;k tkuk gks ;k

vU; yksxksa }kjk nku esa nh x;h gks ;k ljdkj }kjk varfjr gks A blesa uxn ,oa cSad 'ks"k] vfxze] fuos'k ]

lHkh izkI; rFkk ifj"kn ds cdk;s 'kkfey gSA

22-

fcgkj uxjikfydk vf/kfu;e 2007 @ fu;e esa mfYyf[kr uxjikfydk dj fu/kkZj.k dh dksbZ iath

ftlesa rRlaca/kh vU; lgk;d iath Hkh 'kkfey gSA

23-

leuqnsf'kr jktLo jkT; ljdkj ds jktLo esa fgLlsnkjh dk ,d Hkkx gS tks uxjikfydkvksa dks jktLo

dh dfri; {kfriwfÙkZ rFkk iz'kklfud rFkk fodkl O;; ogu djus gsrq miyC/k djk;k tkrk gSA

24-

,d fuf/k tks fdlh ifjlEifÙk ds izfrLFkkiu ds mís'; ls l`ftr dh tkrh gSA lkekU;r;k ;g fuf/k

LFkk;h ifjlEifÙk;ksa ij izko/kkfur ewY; gzkl dh jkf'k ds cjkcj gksrh gS rFkk mUgh ifjlEifÙk;ksa ds

izfrLFkkiu ;k fdlh vU; mís';ksa dh iwfÙkZ gsrq mi;ksx esa yk;h tkrh gS tSlk fd uxjikfydk }kjk

fuf'pr fd;k x;k gSA

lesfdr ewY; gzkl

vf/kfu;e

vfxze

iz'kkld %

ifj'keu ¼,eksjVkbts'ku½

okf"kZd izfrosnu

ifjlEifÙk;k¡

dj fu/kkZj.k lwph

leuqnsf'kr jktLo

ifjlEifÙk izfrLFkkiu fuf/k

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

25-

fcgkj uxjikfydk vf/kfu;e 2007 dh /kkjk 90 ,oa 91 esa mfYyf[kr dksbZ O;fDr ftlesa dksbZ

inkf/kdkjh tks vf/kfu;e ds v/khu vads{kd ds lHkh ;k fdlh dk;Z ds fu"iknu gsrq izkf/kd`r gks]

lfEefyr gSA

26-

uxjikfydkvksa dk ,slk cdk;k ftls volwyuh; le> fy;k x;k gks tSls% dj dk cdk;k % 'kqYd ,oa

vU; jktLo ftudks fcuk olwys NksM+ fn;k x;k gks rFkk ftUgs olwy ugha gksus yk;d le> fy;k x;k

gksA

27-

ys[kk larqfyr djus ds fy, nksuks i{kksa ftuds uke MsfcV ,oa ØsfMV gSa] dks vyx&vyx tksM+k tkrk gS

rFkk buds varj dk irk yxk;k tkrk gSA bl varj dks nksuksa i{kksa esa ftl i{k dh jkf'k de jgrh gS]

mlh vksj j[kk tkrk gS rkfd ys[kk ds nksuksa i{k cjkcj gks tk¡;A

28-

fcgkj uxjikfydk vf/kfu;e 2007 dh /kkjk 89 ds v/khu rS;kj dh x;h fdlh frfFk fo'ks"k dks

uxjikfydk ds foÙkh; fLFkfr dh fooj.khA

29-

uxjikfydk ds cSad @ dks"kkxkj laO;ogkjksa dks ntZ djus ds fy, izkjafHkd izfof"V dh cgh

30-

fdlh frfFk ls lacaf/kr fooj.k ftlesa mu laO;ogkjksa dh izd`fr rFkk jkf'k fn[kk;h tkrh gS ftls ;k rks

cSad esa ;k fQj uxjikfydk us tokch dkjZokbZ dh gksA bl fooj.k esa cSad rFkk uxjikfydk ds chp

laO;ogkjksa dks ntZ djus esa gqbZ Hkwy @ pwd dk Hkh mYys[k jgrk gSA

31-

,d vfHkys[kk cgh ftls dkuwu ;k izFkk ds v/khu ekU;rk nh x;h gks] ftlesa laO;ogkjksa dks mÙkjksÙkj ntZ

fd;k tkrk gks rFkk tks ys[kk iqLrdksa esa izfof"V ds lzksr gks&tSls tjuyA izkjafHkd izfof"V dh cfg;ksa esa

lkekU; ,oa fo'ks"k tjuy tSls jksdM+ ,oa cSad cfg;k 'kkfey gSA

32-

vkxkeh foÙkh; o"kZ ds dk;ZØeksa ,oa xfrfof/k;ksa tks ifjlEifÙk;ksa] nkf;Roksa] jktLo ,oa O;; ls lacaf/kr gks

dk ek=kRed izkDdyu ftls eqnzk esa O;Dr fd;k x;k gksA vk; O;;d esa uxjikfydk ds fof'k"V foÙkh;

,oa ifjpkyu mís';ksa dk o.kZu jgrk gSA

33-

fcgkj uxjikfydk vf/kfu;e 2007 dh /kkjk 82 ds v/khu rS;kj fd;k x;k vk; O;;d izkDdyuA

34-

ctV izkDdyu ds O;; i{k esa eq[; 'kh"kZ esa vafdr dqy O;; ftls uxjikfydk }kjk vaxhd`r fd;k x;k

gksA blesa fcgkj uxjikfydk vf/kfu;e 2007 rFkk blds v/khu cuk, x, fu;eksa ,oa fofu;eksa ds

izko/kkuksa ds vuq:i dksbZ jkf'k ftlls vk;&O;;d vuqnku esa o`f) ;k deh nwljs 'kh"kZ ls @ esa varj.k

dj dh x;h gk]s lfEefyr gSA

vads{kd

v'kks/; dt

larqfyr djuk

rqyui=

cSad cgh

cSad lek/kku fooj.k

izkjafHkd izfof"V;ksa dh cfg;k¡

vk;&O;;d ¼ctV½

vk; O;; izkDdyu

vk;&O;;d vuqnku

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

35-

fdlh LFkk;h ifjlEifÙk ds fy, ;k mlesa lao/kZu ftlls mldk HkkSfrd vkdkj esa foLrkj gksrk gks ;k

mRikndrk c<+rh gks ;k Hkfo"; ds thou dk nh?khZdj.k gksrk gks ;k Hkfo"; dh ykxr gksrh gks] ds fy,

fd;k x;k O;;A

36 -

LFkk;h ifjlaifRr;ksa ds J`tu vkSj ifjo/kZu dk O;; ftlesa miyC/k vkfLr ds ewY; ;k thou ds foLrkj

esa fd;k x;k O;; lfEefyr gSA

37-

iwathxr ifjlEifÙk;ksa tks fuekZ.k ;k iw.kZ gksus dh izfØ;k esa gks] ij fd;k x;k O;;A

38-

uxj izkfIr;ksa vkSj @ ;k forj.k @ Hkqxrku dh izkjafHkd izfof"V dh cghA

39-

fdlh ys[kkad.k vof/k ds fy, rS;kj fd;k x;k foÙkh; fooj.k ftlesa uxjikfydk esa uxnh ;k uxnh ds

lerqY; dk vkxeu ;k cfgxZeu dk o.kZu gksA uxnh izokg fooj.k esa ifjpkyu] fuos'k rFkk xfrfof/k;ksa

ds foÙk iks"k.k laca/kh izokg dk oxhZdj.k jgrk gSA

40-

ls vfHkizsr gS ys[kk iqLr esa jkf'k;ksa dks tksM+uk

41-

uxjfuxe @ uxj ifj"kn ds es;j @ v/;{k

42-

¼1½uxj fuxe ds fy, es;j

¼2½ uxjifj"kn ds fy, uxjikfydk

v/;{k rFkk ¼3½ uxj iapk;r ds

fy, uxj iapk;r lHkkifrA

43-

¼1½ uxj fuxe ds fy, uxj fuxe ds vk;qDr ¼2½ uxj ifj"kn rFkk uxj iapk;r ds fy, uxjikfydk

dk;Zikyd inkf/kdkjhA

44-

fdlh uxjikfydk fo'ks"k ds fy, lqO;ofLFkr iz.kkyhc) ys[kkvksa dh lwfp ftlesa ys[kk dk uke rFkk

la[;k ¼;fn gks½ nh x;h gksA

45-

oxhZdj.k dh lqfo/kk rFkk ntZ fd, tkus esa vklkuh ds fy, izR;sd ys[kk ds fy, fn;k x;k fof'k"V

laf[;d ;k v{kajkdh; igpku

46-

oÙkZeku ifjfLFkfr ;k Hkfo"; esa ?kfVr gksus @ ugh gksus okys ,d ;k vf/kd vfuf'pr ?kVukvksa ij fuHkZj

jgus okyk nkf;RoA

iw¡thdj.k

iwathxr O;;

iw¡thxr tkjh dk;

jksdM+ cgh

uxnhizokg fooj.k

dkfLVax

v/;{k

eq[; ik"kZn

eq[; uxjikfydk inkf/kdkjh

ys[kkvksa dk pkVZ

ys[kk dk dksM

laHkkO; nkf;Ro ¼dUVhUtsUV yk;fcyhVh½

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

47-

,d gh ys[kk esa dksbZ ,slk en tks ys[kk ds ,d vksj gks rFkk tks mlh ys[kk ds nwljh vksj ds ,d ;k vf/kd

enksa ds izHkko dks iw.kZr% ;k va'kr% cjkcj dj nsrk gksA

48-

lkekU; [kkrk dk ,d ys[kk ftlesa lacaf/kr mi ys[kk lfUufgr jgrs gSA bu mi ys[kkvksa dk ;ksx

lacaf/kr fu;a=.k ys[kk ¼dUVªksy ,dkmUV½ ds vf/k'ks"kksa ds ;ksx ds cjkcj gksrk gSA

49-

fdlh lkexzh] mRikn ;k xfrfof/k ij fd, x, ;k vkjksI; O;; dh jkf'kA

50-

LFkk;h ifjlEifÙk ds vtZu ykxr esa blds Ø; ewY; ds lkFk vk;kr 'kqYd ,oa vU; okil ugh gksus

;ksX; dj ;k midj] ifjogu rFkk vU; dksbZ O;; tks bls visf{kr mi;ksx esa yk, tkus gsrq dk;Z'khy

cukus ds fy, vkjksfir fd;k tk lds 'kkfey gSA okf.kfT;d cV~Vk ,oa NwV dks Ø; ewY; ds jkf'k dh

x.kuk ds le; ?kVk fn;k tkrk gSA

51-

fuos'k ds Ø; @ vtZu ij fd, x, O;; ;k Hkkfjr O;;A fuos'k dh ykxr esa vU; ds lkFk vtZu izHkkj

tSls nykyh] 'kqYd] midj vkfn Hkh 'kkfey jgrk gSA

52-

uxj fuxe dh ifj"kn ;k uxjikfydk i"kZn

53-

ys[kk la/kkj.k dh ,d izfof"V tks fdlh ifjlEifRr dks de djus ;k lekIr djus] O;; dks de djus @

lekIr djus] fdlh ns;rk ds J`tu ;k mlesa o`f) ;k usVoFkZ ;k jktLo esa o`f) ds fy, dh tkrh gSA bls

[kkrk esa nkfguh vksj ntZ fd;k tkrk gSA

54-

uxnh ,oa vU; ifjlEifr;k¡ ftudh uxjikfydk ds vxys ckjg eghus ds ifjpkyu vof/k esa uxnh esa

cny tkus ;k lsok;sa iznku djus ds nkSjku [kir gks tkus dh laHkkouk gksA

55-

_.k tek] cSad vksoj Mªk¶V lfgr ns;rk;sa ftudk vis{kkd`r de vof/k lkekU;r% ckjg eghus ls de

dh vof/k esa Hkqxrku ns; gks tkrk gSA

56-

nsunkjh dk ,d vkSipkfjd nLrkost ftlesa uxjikfydk us _.k izkfIr Lohdkj dh gks] ftl ij lkekU;

eqgj yxh gh rFkk ftlesa C;kt Hkqxrku dh nj] ewy/ku ds iquHkZqxrku rFkk izfrHkwfr ¼;fn gks½ ds izko/kku

lfUufgr gksA ;g leqfpr rjhds ls gLrkukarj.kh; gSA

57-

fdlh laO;ogkj ls izkIr lkexzh ;k mi;ksx ;g cgh&[kkrk j[kus ls lacaf/kr ntZ dh tkus okyh izfof"V

gS tks fdlh ifjlEifÙk ds l`tu ;k o`f) ;k fdlh O;; ds gksus ;k ns;rk ds ?kVus ;k lekIr gksus ;k 'kq)

lEifÙk ;k jktLo dh jkf'k ?kVkus ds fy, dh tkrh gSA bls [kkrk ds ck¡;h vksj fy[kk tkrk gSA

dUVªk bUVªh

fu;a=.k ys[kk ¼dUVªksy ,dkmUV½

ykxr ¼dkLV½

vtZu ykxr

fuos'k dh ykxr

i"kZn

ØsfMV

pkyw vkfLr;k¡

pkyw ns;rk,a

fMcsUpj

MsfcV

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

58-

O;; ftlds fy, Hkqxrku fd;k x;k gks ;k ftlds fy, nkf;Ro l`ftr gqvk gks ijUrq bls bl dYiuk

ds vk/kkj ij vxz.khr fd;k x;k gks fd bldk ykHk ckn dh vof/k @ vof/k;ksa rd feysxkA

59-

vkyksP; ys[kkad.k vof/k esa uxjikfydk ds vk; dh vis{kk dh x;h vf/kd O;; jkf'k

60-

¼1½ uxjfuxe ds fy, mi es;j ¼2½ uxj ifj"kn ds fy, uxjikfydk mik/;{k rFkk ¼3½uxj iapk;r

ds ekeys esa uxj iapk;r mik/;{kA

61-

foÙkh; foojf.k;ksa esa fdlh vo{k;h ifjlEifÙk ds ijEijkxr ykxr ;k ijEijkxr ykxr ds izfrLFkkiu

dh jkf'k ls vuqekfur vof'k"V ewY; dks ?kVkdj izkIr jkf'kA

62-

,d ifjlEifÙk ftldk mi;ksx ,d ls vf/kd ys[kkad.k vof/k esa fd;k tkuk laHkkfor gks] ftldk ,d

lhfer dk;Zdky gks] tks uxjikfydk }kjk lkefxz;ksa ,oa lsokvksa dh vkiwfÙkZ] nwljksa dks fdjk;k ij nsus ;k

iz'kklfud mís';ksa ds fy, /kkfjr dh x;h gks rFkk uxjikfydk ds lkekU; dk;Zdyki esa ftldk foØ;

visf{kr ugha gksA

63-

vo{k;h ifjlEifÙk ds ewY; esa f?klko] [kir ;k vU; {kfr ds dkj.k gqbZ deh ls lacaf/kr dkjZokbZ tks

blds mi;ksx] le; chrusa ;k rduhdh n`f"Vdks.k ls vizpyu ;k cktkj esa cnyko ds dkj.k mn~Hkwr

gqbZ gksA

64-

,d vadxf.krh; i)fr ftldk ewY; gzkl O;; ds fu/kkZj.k rFkk lafpr vf/k'ks"k la/kkfjr djus ds fy,

fd;k tkrk gSA

65-

,d izfr'kr ftls vo{k;h jkf'k ij ykxw djus ij ,d o"kZ ds ewY; gzkl dk fu/kkZj.k gksrk gksA

66-

&uxj fudk;ksa dk dks"kkxkj esa ih0,y0 [kkrk [kksyk tk;sxk vkSj lHkh izdkj ds laO;ogkj

mlh [kkrs ls fd;s tk;saxs A

67-

uxjikfydk }kjk 'ks;jksa @ bdkbZ;ksa esa fd, x, fuos'k ls izkIr vk;A

68-

fcgkj uxjikfydk vf/kfu;e 2007 esa mYysf[kr LFkkuh; fudk; funs'kd dk dk;Z djus ds fy, jkT;

ljdkj }kjk bl :i esa fu;qDr dksbZ inkf/kdkjh ftlesa vjij funs'kd] la;qDr funs'kd] mifuns'kd ;k

jkT; ljdkj }kjk bl fufer izkf/kd`r dksbZ vU; inkf/kdkjh

vkLFkfxr jktLo O;;

deh @ ?kkVk

mi eq[; ik"kZn

vo{k;h jkf'k

vo{k;h ifjlEifÙk

ewY; gzkl

ewY; gzkl fof/k

ewY; gzkl nj

ukfer ys[kk

ykHkka'k vk;

LFkkuh; fudk; funs'kd

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

69-

fuf/k;k¡ ftUgs fof'k"V mís';ksa ds fy, mi;ksx esa yk;h tkus okyh fo'ks"k fuf/k ds :i esa fpfUgr fd;k

x;k gksA

70-

fcgkj uxjikfydk vf/kfu;e 2007 dh /kkjk 21 esa lanfHkZr foÙk ds fy, l'kDr LFkk;h lfefrA

71-

ys[kkad.k vof/k esa fd;k x;k O;; ¼iwathxr O;; ls fHkUu½ ;k cfgxZeu ds :i esa vkfFkZd ykHk esa deh ;k

ifjlEifÙk;ksa ds ewY; esa gzkl ;k ns;rkvksa dk fy;k tkuk ftlesa Hkqxrku ,oa Hkqxrs; lfEefyr gksA

72-

fcgkj uxjikfydk vf/kfu;e 2007 dh /kkjk 88 ,oa 89 esa ;Fkk lanfHkZr fu;eksa ,oa fooj.kksa ds vuq:i

fuf/k vk/kkfjr nksgjh ys[kkad.k dh vØwvy iz.kkyh ds v/khu rS;kj fd;k x;k okf"kZd ys[kk izfrosnuA

73-

lkekU; O;kikfjd xfrfof/k esa fcØ; ds fy, j[kk x;k ekyA

74-

lsok;sa iznku djus ds fy, /kkfjr ifjlEifÙk;k¡ ftudh uxjikfydk ds lkekU; dk;Zdyki esa iqu%

fcØh ugh dh tkrh gksA

75-

fu/kkZfjr C;kt nj ij fu/kkZfjr vof/k ds fy, tek dh x;h vf/kd fuf/kA

76-

,d i`"Vkad ;k vfHkJo ;k cgh esa ;k izkjafHkd ;k vafre izfrf"V ds vfHkys[k esa dksbZ vU; la[;k tks

fuiVku ;k izfof"V ;k [kkrk esa p<+kus ds fy, izklafxd fd;k tkrk gksA

77-

bl gLrd esa fu/kkZfjr dksbZ izi= ¼QkeZ½

78-

jkT; ljdkj ds vkns'kksa ds vuq:Ik l`ftr ,d vyx fuf/k ftldk l`tu ,d ,sls dk;Z dyki ds fy,

fd;k x;k gks ftlds fy, vyx ys[kk iqLr la/kkj.k ,oa foÙkh; foojf.k;k¡ rS;kj dh tkuh visf{kr gksA

79-

fcgkj ljdkj

80-

vuqnku jkT; ljdkj }kjk uxnh ;k vU; :i esa uxjikfydk dks nh tkus okyh lgk;rk gS tks iwoZorhZ

;k Hkfo"; esa vuqikyu gsrq r; ca/kstksa ds v/khu iznku dh tkrh gSA ljdkjh lgk;rk ftlds fy, mfpr

ewY; r; ugh fd;k tk ldrk ftls ,oa ljdkj ds lkFk fd, x, laO;ogkj ftls uxjikfydk ds

lkekU; laO;ogkj ls vyx ugh fd;k tk ldrk] blesa lfEefyr ugh gSA

81-

uxjikfydk }kjk vftZr @ Ø; dh x;h lHkh LFkk;h ifjlEifÙk;ksa dh dqy ykxrA

d.kkZafdr fuf/k;k¡

l'kDr LFkk;h lfefr

O;;

foÙkh; fooj.k

rS;kj eky

LFkk;h ifjlEifÙk;k¡

fe;knh tek

i`"V lanHkZ

izi=

fuf/k

ljdkj

vuqnku

ldy vkfLr;k¡

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

82-

blesa os laifÙk;k¡ 'kkfey gS ftudk LFkku iqu% fu/kkZfjr ugh gks ldrkA

83-

blesa nzO; ;k nzO; ds lerqY; vftZr ;k ys[kkad.k vof/k esa izksnHkwr ftlls fdlh vf/kdkj ds v/khu gqbZ

dkjZokbZ ;k fdlh izdkj dh lsok ds izko/kku ;k fdjk;k ls iwoZ esa fo|eku 'kq) ifjlEifÙk;ksa ds ;ksx esa

o`f) gksrh gks] lfEefyr gSA

84-

[kkrk vf/k'ks"kksa ls fudkyk x, lHkh vk; ,oa O;; enksa ds 'ks"k dh foÙkh; fooj.kh ftlesa ys[kkad.k vof/k

esa O;; ls vf/kd vk; ¼;k blds foijhr½ fn[kk;k x;k gksA

85-

nzO; ftls _.k;k iw¡th ds uke ls tkuk tkrk gS ds mi;ksx ds fy, yxk;k tkus okyk lsok izHkko

ftldk Hkqxrku miHkksDrk }kjk lger vUrjky ij fd;k tkrk gS rFkk ftls lkekU;r;k cdk;k iw¡th ds

izfr'kr ds :Ik esa O;Dr fd;k tkrk gSA

86-

,slh ifjlEifÙk;k¡ ftUgs izpkyu ds mís'; ;k lsok iznku djus ds fy, /kkfjr ugh fd;k tkrk vFkkZr~

ifjlEifÙk;k¡ tks LFkk;h ifjlEifÙk;ka ,oa pkyw ifjlaifÙk;ksa ugh gks

87-

uxjikfydk ds ,d ;k vf/kd ys[kkad.k bdkbZ;ksa ds chp laO;ogkjA

88-

,slh ifjlEifÙk;k¡ tks fudk; ;k ra= dk ,d vax dh fof'kf"V okys gks] ftudh vlk/kkj.k izd`fr gks rFkk

ftudk oSdfYid mi;ksx ugh gks] tks vpy gks rFkk ftudk fuiVku izfrcaf/kr gksA

89-

izkjafHkd izfof"V dh cgh ftlesa mu laO;ogkjksa dks ntZ fd;k tkrk gS ftu laO;ogkjksas ds fy,

fo'ks"k tjuy cfg;ksa esa O;oLFkk ugh gksA

90-

la;qDr m|e ,d lafonkRed O;oLFkk gS ftlesa nks ;k vf/kd i{k ,d fu/kkZfjr ifj;kstuk ds vkfFkZd

xfrfof/k;ksa esa fo'ks"kKrk lk>k djus dk oknk djrs gks rFkk tks lk>k fu;a=.k ds v/khu gksA

91-

vf/kfu;e ;k blds v/khu cus fu;eksa esa fu/kkZfjr vof/k ;k vof/k;ksa dh lekfIr ds ckn Hkh ftl tek

jkf'k dk nkok ugh fd;k x;k gksA

92-

;g ,d ,djkjukek gS ftlesa iV~VkdÙkkZ ,djkjukfer vof/k ds fy, ifjlEifÙk ds mi;ksx dh vuqefr

iV~Vsnkj }kjk fd, x, fdlh ,d Hkqxrku ;k Js.khc) Hkqxrkuksa ds cnys iznku djrk gSA iV~Vk

,djkjukek esa fdjk;k [kjhn ,djkjukek 'kkfey gSA

vpy laifÙk;k¡

vk;

vk;&O;; fooj.k

C;kt

fuos'k

tSls % izfrHkwfr;k¡] 'ks;j]

fMcsUpj] vpy laifÙk;k¡A

varj bZdkbZ laO;ogkj

vk/kkjHkwr ifjlEifÙk;k¡

tjuy cgh

la;qDr m|e

O;;xr tek

iV~Vk

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

93-

ys[kkad.k ds mís'; ls mi;ksx esa yk, tkus okys lHkh ys[kkvksa dk ladyuA

94-

,sls en ftuds Hkqxrku @ iwuHkZqxrku ds fy, uxjikfydk tokcnsg gksA blesa _.k] tek ;k jkT;

ljdkj dh vksj ls laxzfgr midj tks [kkrk esa tek fd, x, gks ftudk Hkqxrku yafcr gksA blesa

uxjikfydk }kjk Hkqxrs; lHkh cdk;s 'kkfey gSA

95-

,sls fuos'k ls pkyw fuos'k dh ifjf/k ds ckgj gks dks nh?kZdkyhu fuos'k djkj fn;k tkrk gSA

96-

m/kkj ysus okys ds Hkwfe] Hkouksa] ;a=] midj.k ,oa vU; py ;k vpy laifÙk ij m/kkj nsus okys dk

xzg.kkf/kdkj ftls og _.k ds izfrHkwfr ftls dHkh&dHkh VªLV dk MhM Hkh dgk tkrk gS] ds rkSj ij

/kkfjr djrk gSA

97-

buesa ,slh laifÙk;k¡ 'kkfey gSa ftudk LFkku cnyk tk ldsA

98-

fcgkj uxjikfydk vf/kfu;e 2007 dh /kkjk 73 esa ;Fkk lanfHkZr eq[; fuf/k ftls uxjikfydk;sa la/kkfjr

djrh gSaA

99-

fcgkj uxjikfydk vf/kfu;e 2007 dh /kkjk 98 ds v/khu xfBr uxjikfydk ys[kk lfefrA

100-

fcgkj uxjikfydk vf/kfu;e 2007 dh /kkjk 398 ds v/khu fu;qDr uxjikfydk naMkf/kdkjhA

101-

Hkkjr ds lafo/kku dh /kkjk 243 D;w ds lkFk lg&ifBr /kkjk 11 ,oa 12 ds v/khu xfBr Lok;Ùk 'kklu dh

laLFkk ftlesa uxj fuxe] uxj ifj"kn vkSj uxj iapk;r ftls fcgkj uxjikfydk vf/kfu;e 2007 dh

/kkjk 13 esa lanfHkZr fd;k x;k gS] varfoZ"V gSA

102-

'kgjh fodkl ea=ky;] Hkkjr ljdkj }kjk fuxZr ys[kkgLrd tks le;≤ ij la'kksf/kr gqvk gksA

103-

ys[kkad.k izfof"V ds uhps fy[kk x;k fooj.kA lkekU;r% ;g dks"Vdksa ds chp fy[kk tkrk gS rFkk bldk

izkjEHk vaxzsth esa chax 'kCn ls gksrk gSA blesa izfof"V ds dkj.k rFkk vU; lacaf/kr igywvksa dh O;k[;k

jgrh gsA

104-

fdlh ys[kkad.k bdkbZ ds ifjlEifÙk;ksa dk fdrkch ewY; rFkk ckgjh yksxksa ds rRlaca/kh nkf;Roksa dh jkf'k

dk varjA

105-

uxjikfydk ds lHkh ifjlEifÙk;ksa ds dqy ewY; ls lafpr ewY; gzkl dk varjA

[kkrk

ns;rk

nh?kZdkyhu fuos'k

ca/kd

py laifÙk;k¡

uxjikfydk fuf/k

uxjikfydk ys[kk lfefr

uxjikfydk naMkf/kdkjh

uxjikfydk

jk"Vªh; uxjikfydk ys[kk gLrd

uSjs'ku ¼o.kZu½

'kq) ifjlaifÙk;k¡

'kq) CykWd

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

106-

o"kZ ds v/khu okLro esa Hkqxrku fd, x, rFkk ys[kkafdr dh x;h jkf'kA

107-

ys[kkad.k vof/k dk vafre fnu vFkkZr~ ekg] frekgh] Nekgh ;k o"kZ dk varA

108-

izkjafHkd izfof"V dh cfg;ksa ls [kkrk esa la/kkfjr lacaf/kr ys[kkvksa ds MsfcV ;k ØsfMV i{k esa vyx&vyx

izfof"V laca/kh d`r dkjZokbZA

109-

O;; ds fo:) ys[kkad.k vof/k esa fd;k x;k Hkqxrku ftldk ykHk ckn ds ys[kkad.k vof/k ¼;ksa½ esa

izksnHkwr ¼vØw½ gksxkA

110-

Kkr nkf;Ro ftldh jkf'k dk fu/kkZj.k i;kZIr ifj'kq)rk ls ugh fd;k tk lds] ds fy, fd, x, izko/kku

ds fo:) jksd j[kh x;h jkf'k ;k viysf[kr dh x;h jkf'k ;k ifjlaifÙk ds ewY; esa deh dj ;k ewY; gzkl

ds :i esa izko/kku dj jksd j[kh x;h jkf'kA

111-

jktLo ftldh olwyh lafnX/k le>h x;h gks] ds fy, fd;k x;k izko/kkuA

112-

vgZd LFkk;h lEifÙk] oSlh LFkk;h ifjlEifÙk gS ftlds mi;ksx ;k foØ; ds bjknk ds vuq:i izLrqr

fd, tkus esa i;kZIr dky vof/k yxrh gksA

113-

vkyksP; o"kZ esa izkIr rFkk ys[kkafdr jkf'kA

114-

ys[kkad.k vof/k ds fy, rS;kjh dh x;h foÙkh; fooj.kh ftlesa jksdM+ ds vkjaHk 'ks"k ,oa var 'ks"k ds lkFk

uxnh ds vkxeu ¼okLrfod izkfIr;k¡½ rFkk uxnh ds ofgxZeu ¼okLrfod Hkqxrku½ ds lkjka'k dk mYys[k

fd;k x;k gksA bl fooj.kh dks rS;kj djrs le; jksdM+ ls fHkUu laO;ogkjksa dh vuns[kh dh tkrh gSA

115-

ls vfHkizsr gS nks enksa ¼vFkkZr jkf'k] 'ks"kksa] ys[kkvksa ;k foojf.k;ksa½ ds chp ds varj dks lek;ksftr djukA

116-

ls vfHkizsr gS ifjO;; ftldk ykHk vkyksP; o"kZ esa gh feysA bl O;; dks jktLo ds fo:) fd;k tkrk

gSA

117-

,slk fuos'k tks ljyrk ls fcd tk, rFkk ftls fuos'k dh frfFk ls ckjg eghus ls vf/kd vof/k rd ugh

j[kk tkrk gksA

Hkqxrku

vof/k var

iksLVhax ¼[kkrk esa p<+uk½

iwoZnÙk O;;

O;; ds fy, izko/kku

olwyh ugh gksus ;ksX; jktLo ds fy, izko/kku

vgZd LFkk;h ifjlEifÙk

izkfIr;k¡

izkfIr ,oa Hkqxrku fooj.kh

lek/kku

jktLo O;;

vYi vof/k fuos'k

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

118-

ls vfHkizsr gS ,d fuf/k ftldk l`tu fdlh nkf;Ro ds iquHkqZxrku ;k fdlh ifjlEifÙk ds izfrLFkkiu ds

fy, fd;k tk;A

119-

,slh jkf'k ftls fuf'pr mís'; ds fy, vyx j[kk x;k gks rFkk tks fo'ks"k :i ls d.kkZafdr ifjlEifÙk;ksa

dk izfrfuf/kRo djrh gksA

120-

ewY; gzkl dh ,slh fof/k ftlesa ,d fu/kkZfjr vof/k ds fy, ewY; gkzl dh

x.kuk vfo{k;h ifjlEifÙk ds vo{k;h ewY; esa mlds vuqekfur mi;ksxh thou ds o"kksZ dh la[;k ls Hkkx

nsdj ifjxf.kr dh tkrh gSA

121-

fcgkj uxjikfydk vf/kfu;e 2007 dh /kkjk 44 ds v/;k/khu fu;qDr jkT; uxjikfydk fuxjkuh

izkf/kdkjA

122-

,d ;k vf/kd [kkrs ftuls fu;a=.k ys[kk curk gSA ;s mi[kkrs fu;a=.k ys[kk ls lacaf/kr jgrs gS rFkk

fu;a=.k ys[kk dk foLr`r fooj.k miyC/k djkrs gSA bu lHkh lacaf/kr mi [kkrksa dk ;ksx lacaf/kr fu;a=.k

[kkrk dh jkf'k ds cjkcj gksrk gSA

123-

vkyksP; ys[kkad.k vof/k esa uxjikfydk dh O;; ds ckn cph vfrfjDr vk;A

124-

,d lwph ;k [kkrk esa vofLFkr ys[kkvksa ds dqy MsfcV rFkk dqy ØsfMV 'ks"k dk lkjka'k ftldk mís'; ;g

fu/kkZfjr djuk gS fd [kkrk esa ntZ fd, x, MsfcV ,oa ØsfMV cjkcj gS A blls foÙkh; foojf.k;ksa dk

vk/kkjHkwr lkjka'k LFkkfir gksrk gSA

125-

ftl vof/k rd ,d vo{k;h ifjlEifÙk dk mi;ksx uxjikfydk }kjk fd, tkus dk vuqeku fd;k x;k

gS ;k mRikn dh la[;k ;k le:i bdkbZ;k¡ tks ifjlEifÙk ds mi;ksx ls uxjikfydk }kjk izkIr dh tk

ldsA

126-

,d nLrkost tks foÙkh; laO;ogkj dks izkf/kd`r djus ds ek/;e ds :i esa dke djrk gS rFkk tks izkjafHkd

izfof"V;ksa dh cgh mnkgj.kkFkZ jksdM @ cSad izkfIr Hkkmpj] tjuy Hkkmpj] uxnh @ cSad Hkqxrku

Hkkmpj vkfn esa ys[kkad.k izfofa"V ntZ djus dk vk/kkj curk gSA

127-

mRiknu dh izfØ;kUrxZr eky ftldk mi;ksx ;k foØ; visf{kr gksA

128-

,d LFkk;h ifjlEifÙk ds ekeys esa vftZr djus ;k izfrLFkkfir djus ds ewY; ,oa lafpr ewY; gkzl dk

varjA

fu{ksi fuf/k

fo'ks"k fuf/k

js[kk i)fr ¼,l-,y-,e-½

jkT; uxjikfydk fuxjkuh izkf/kdkj

mi[kkrk

vf/k'ks"k

ryiV

mi;ksxh thou

Hkkmpj

tkjh dk;Z

ewY; gkzflr ewY; ¼MCY;w-Mh-Hkh-½

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

129-

,d fof/k ftlesa ,d fu/kkZfjr vof/k ds fy, ewY; gkzl dh x.kuk blds ijaijkxr ykxr ;k LFkkukiUu

jkf'k ls lafpr ewY; gkzl ?kVkdj 'ks"k jkf'k ij ,d fuf'pr izfr'kr dh nj ls dh tkrh gS ¼'kq) cgh

ewY;½ bls gkzl 'ks"k iz.kkyh ds :i esa Hkh tkuk tkrk gSA

130-

foÙkh; o"kZ vFkkZr~ igyh vizSy ls izkjaHk dj vxys 31oh ekpZ dks lekIr gkus okys o"kZA

131-

ftudk mi;ksx bl gLrd esa gqvk gS ijUrq ftudh O;k[;k ugh dh x;h gS ijUrq ftudh O;k[;k fcgkj

uxjikfydk vf/kfu;e 2007 ;k fcgkj uxjikfydk ys[kk fu;ekoyh esa dh x;h gS] dk vFkZ ogh ekuk

tk,xk tks ml vf/kfu;e @ fu;ekoyh esa gSA

2-4

ys[kkad.k dh vo/kkj.kkvksa rFkk ys[kkad.k dh ijEijkvksa dk fodkl o"kksZ ds vuqHko] rdZ] mi;ksx]

vko';drk ls gqvk gS rFkk bUgsa laO;ogkjksa ds ys[kkad.k ,oa foÙkh; foojf.k;ksa dh rS;kjh esa leku :i ls

Lohdkj fd;k x;k gSA

2-5

ys[kkad.k dh vo/kkj.kk;sa vko';d dYiuk;sa] ca/kst ;k ekU;rk;sa gSa ftu ij ys[kkad.k vk/kkfjr gSA

budk fodkl ys[kkad.k ,oa foÙkh; lwpukvksa dks lqfo/kktud rjhds ls foÙkh; foojf.k;ksa ds ikBdksa dks

laizsf"kr djus ds fy, gqvk gS rkfd lHkh ikBd foojf.k;ksa dh O;k[;k leku vFkZ ,oa lanHkZ esa dj ldsA

¼d½

vfLrRo dh vo/kkj.kk

¼[k½

}hi{kh; ;k ys[kkad.k lerqY;rk dh vo/kkj.kk

¼x½

ykHkdkjh dkjksckj okys laLFkku dh vo/kkj.kk

¼?k½

ewY; eqnzkeki dh vo/kkj.kk

¼M+½

ykxr dh vo/kj.kk

¼p½

ys[kkad.k vof/k dh vo/kkj.kk

¼N½

izksnHkwr dh vo/kkj.kk

¼t½

ykxr ,oa jktLo ds lkof/k lerqY;rk dh vo/kkj.kk rFkk

¼>½

mxkgh dh vo/kkj.kk

2-7-

ys[kkad.k dh ijEijk;sa os izFkk;sa ;k ijEijk;sa gSa tks ys[kk rS;kj esa ekxZn'kZu djkrh gSA foÙkh; foojf.k;ksa

dks Li"V ,oa lkFkZd cukus ds fy, bUgs viuk;k x;k gSA ys[kkad.k dh vo/kkj.kk;sa fuEufyf[kr gS %

¼d½

izdVu dh ijEijk

¼[k½

egRoiw.kZrk dh ijEijkA

¼x½

,d:irk dh ijEijk rFkk

¼?k½

:f<+okfnrk dh ijEijk

ewY; gkzflr ewY; ¼MCY;w-Mh-Hkh-½ fof/

o"kZ

oSls 'kCn ;k in

2-6

ys[kkad.k dh vo/kkj.kk;sa fuEufyf[kr gS

ys[kkad.k dh vo/kkj.kk;sa rFkk ys[kkad.k dh ijEijk;sa

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

ys[kkad.k dh vo/kkj.kk %

2-8

ys[kkad.k ds izR;sd vo/kkj.kk dk foospu fuEuor~ gS%

2-9

ys[kkad.k ds mís'; ls ^laLFkku* dks blds ekfyd ;k ykHkqdksa ;k i.k/kkfj;ksa ls vyx vfLrRo okyk ekuk

tkrk gSA bl vo/kkj.kk ls ekfydksa ;k i.k/kkfj;ksa ds futh dk;Zdykiksa ls bls vyx j[kus esa lgk;rk

feyrh gSA mnkgj.k ds fy, uxjikfydk dk vfLrRo vyx Lora= rFkk Lok;Dr'kklh fudk; gS rFkk

bldk lapkyu blds }kjk fufeZr vyx fo/kku ,oa fofu;e }kjk 'kkflr gksrk gSA uxjikfydk ds

fofHkUu i.k/kkjh ftuesa ukxfjd] jkT; ljdkj] Ik;kZoj.kfon vkfn uxjikfydk ls vyx gSA blh fy,

uxjikfydk ds izpkyu laca/kh rqyui=] ,oa vk; ,oa O;; fooj.kh vyx ls rS;kj dh tkrh gSA ;g

vo/kkj.kk lHkh izdkj ds laLFkkuksa ij ykxw gksrh gSA

2-10

;g vo/kkj.kk vfLrRo ds vo/kkj.kk dk vuqdj.k djrh gSA izR;sd lÙkk ds ikl dfri; ifjlEifÙk;k¡

jgrh gSA ;s ifjlEifÙk;k¡ mu yksxks ds va'knku ls vftZr dh tkrh gS tks bl mís'; ds fy, fuf/k

miyC/k djkrs gSA fuf/k ;k rks laLFkku ds vfrfjDr vk; ;k _.k ;k Hkqxrs; jkf'k ls feyrh gSA ,d vFkZ

esa ;g /ku nsus okys bu ifjlEifÙk;ksa ds nkosnkj gSA fdlh dky[kaM esa ifjlEifÙk;k¡ nkoksa ds cjkcj

gksxhA pawfd ifjlEifÙk;ksa ij nkok ckgjh yksxksa ¼ns;rk;sa tSls½ ;k uxjikfydk ¼tSls iw¡th] fjtoZ vkfn½

dh jgsxh vr% blds QyLo:i bldk ifj.kke fuEufyf[kr ys[kkad.k lehdj.k cusxk %

;g ekuk tkrk gS fd laLFkk yach vof/k rd rc rd pysxh tc rd ;g ifjlekiu dh voLFkk esa ugh

igqap tk,A ;g bl vo/kkj.kk ds vuq:i gS fd ys[kk esa ifjlEifÙk;ksa ds ewY;kad.k ds le; muds ewY;

ij fopkj ugh fd;k tkrk Hkys gh mudk cktkj ewY; cgh ewY; ls de ;k vf/kd D;ksa u gksA mlh rjg

LFkk;h ifjlEifÙk;ksa ij ewY; gkzl dk izko/kku bu ifjlEifÙk;ksa ds laHkkfor mi;ksxh thou dky ij

fd;k tkrk gS u fd muds cktkj ewY; ijA lkFk gh fu/kkZfjr vof/k ds var esa foÙkh; foojf.k;k¡ rS;kj

dh tkrh gS rkfd vkyksP; vof/k esa blds dk;Z dyki dks ekik tk lds u fd blds can gksus ;k

ifjlekiu esa igq¡pus ijA

2-12

ys[kkad.k esa izR;sd laO;ogkj dks :i;s ds :i esa ntZ fd;k tkrk gSA ?kVuk;sa ;k laO;ogkj ftUgs :i;s esa

n'kkZ;k ugh tk lds] ys[kk iqLrksa esa ntZ ugh fd, tkrs gSA vk; dh izkfIr] O;;ksa dk Hkqxrku]

ifjlEifÙk;ksa dk Ø; vkSj foØ; vkfn ekSfnzd laO;ogkj gS ftUgsa ys[kk iqLrksa esa ntZ fd;k tkrk gSA

mnkgj.k ds fy, e'khujh ds [kjkc gks tkus dh ?kVuk ntZ ugh dh tkrh D;ksafd bldk ekSfnzd ewY; ugh

gSA fQj Hkh] e'khujh dh ejEefr ij fd, x, O;; dks ekSfnzd ewY; ds :i esa ekik tk ldrk gS blfy,

bls ntZ fd;k tkrk gSA

2-13

bl vo/kkj.kk ds vuqlkj fdlh ifjlEifÙk ds vtZu gsrq ftl ewY; dk Hkqxrku gksrk gS mlh ij bls ntZ

fd;k tkrk gS vFkkZr~ blds ewY; ij tks ckn esa bl ifjlEifÙk ds lHkh ys[kkad.kksa dk vk/kkj curk gSA

ykxr dh vo/kkj.kk dk vfHkizsr ;g ugh gS fd bls ges'kk ykxr ij gh fn[kk;k tk,A bldk vk/kkjHkwr

cqfu;knh vfHkizk; ;g gS fd izR;sd ckj tc foÙkh; foojf.k;k¡ rS;kj dh tk;a rks LFkk;h ifjlEifÙk ds

ewY; esa la'kks/ku dh vko';drk ugh gS A bUgas olwyuh; ;k izfrLFkkiuh; ;k cktkj ewY; ij ntZ fd;k

tkuk visf{kr ugh gSA Ø; ds le; ifjlEifÙk;ksa dks buds ykxr ij ntZ fd;k tkrk gS rFkk O;ofLFkr

:i ls Øe'k% ewY; gkzl ds }kjk bls de fd;k tkrk gSA

2-1-1

vfLrRo dh vo/kkj.kk

2-1-2-

f}i{kh; ;k ys[kkad.k lerqY;rk dh vo/kkj.kk

ifjlEifÙk;k¡ ¾ uxjikfydk fuf/k;k¡ $ ns;rk;sa

2-1-3 ykHkdkjh dkjksckj okys laLFkku dh vo/kkj.kk

2-11

2-1-4

ewY; eqnzk eki dh vo/kkj.kk

2-1-5 ykxr dh vo/kkj.kk

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

2-1-6-

ys[kkad.k vof/k dh vo/kkj.kk

izksnHkwr dh vo/kkj.kk %

ykxr ,oa jktLo ds lkof/k lerqY;rk dh vo/kkj.kk %

mxkgh dh vo/kkj.kk %

ys[kkad.k dh ijEijk;sa

2-1-10-izdVu dh ijEijk

2-1-1 - egÙoiw.kZrk dh ijEijk %

2-14

ys[kkad.k vof/k le; dk varjky gS ftlds var esa laLFkku ds foÙkh; xfrfof/k Kkr djus ds fy, foÙkh;

foojf.k;k¡ rS;kj dh tkrh gSA ;|fi ykHkdkjh dkjksckj okys laLFkku dh vo/kkj.kk ls blds vfLrRo dh

izd`fr ds yxkrkj pyus dks cy feyrk gS ijUrq laLFkku ¼mnkgj.k ds fy, uxjikfydk ½ ds fy, bldh

leh{kk dh tkuh vko';d gS fd og fdl izdkj dk;Z fu"iknu dj jgk gSA lkof/kd varjkyksa ij foÙkh;

foojf.k;ksa dh rS;kjh ls lle; =qfV fuokjd dkjZokbZ djus rFkk leqfpr dk;Zuhfr fodflr djus esa

enn feyrh gSA lkekU;r% ys[kkad.k vof/k ckjg ekg dh gksrh gSA

2-1-7

2-15

bl vo/kkj.kk ds v/khu vk; ,oa O;; ifjlEifÙk;ksa ,oa ns;rkvksa ls lacaf/kr nkok ,oa ck/;rk dk ?kfVr

gksuk fdlh ?kVuk ds gksus] le; chrus] lsok;sa iznku djus] lafonkvksa ¼iw.kZr% ;k va'kr%½ ds laiknu] ewY;ksa

esa deh vkfn dks rc Hkh ntZ fd;k tkrk gS tc jkf'k okLro esa u rks izkIr gqbZ gS vkSj u gh mldk Hkqxrku

gh fd;k x;k gksrk gSA ys[kkad.k vof/k ls lacaf/kr cdk;k O;; rFkk iwoZnÙk O;;ksa rFkk blh izdkj izkI;

vk; ,oa vfxze ds :i esa izkIr Hkqxrku dks izksnHkwr ¼,Øwvy½ fof/k ds v/khu ys[kk iqLrksa esa vyx&vyx

ntZ fd;k tkrk gSA

2-1-8-

2-16

ys[kkad.k vof/k esa fdlh laLFkku }kjk vftZr ctr ;k ?kkVk dh tkudkjh vfHkfuf'pr

djus ds fy,

;g vko';d gS fd ys[kkad.k vof/k esa fd, x, O;; dh cjkcjh

vftZrjktLo

tk,A

lerqY;rk dh vo/kkj.kk izksnHkwr dh vo/kkj.kk ls fudkyk x;k lgk;d fl)kUr gSA lgh cpr ;k ?kkVk

dks vfHkfuf'pr djus ds fy, ;g vko';d gS fd lHkh cdk;k O;;ksa] iwoZnÙk O;;ksa] izkI; vk;] vfxze ds

:i esa izkIr vk; dk lek;kstu fd;k tk; rkfd lacaf/kr ys[kkad.k vof/k ds vk; ,oa O;; dk lgh

fp=.k gks rFkk buesa esy fcBk;k tk ldsA

2-1-9-

2-17

bl vo/kkj.kk ds vuqlkj jktLo dk ys[kkad.k rHkh fd;k tk, tc ;k rks bldh mxkgh gks tk, ;k ;g

fuf'pr gks tk; fd bldh mxkgh gks tk,xhA bldk rkRi;Z ;g gS fd jktLo dks rHkh ekU; fd;k tk,

tc lsok;sa iznku dj nh tk, ;k foØ; dj fn;k tk,A ;|fi jktLo dks ekU; djus ds fy, uxnh dh

okLrfod izkfIr vko';d ugh gSA ;g egÙoiw.kZ gS fd laLFkku iznÙk lsok ;k fd, x, foØ; dh jkf'k

izkIr djus ds fy, oSf/kd :i ls gdnkj gks tk,A

2-18

ys[kkad.k dh izR;sd ijEijk dk foospu fuEuor~ gSA

2-19-

^izdVu* 'kCn esa ;g varfuZfgr gS fd ,slh lwpuk;sa tks LoRo/kkfj;ksa] ysunkjksa] m/kkjnkrkvksa] fuos'kdksa]

ukxfjdks ,oa vU; i.k/kkfj;ksa ds fy, fgr ds fy, vko';d gS dk Ik;kZIr izdVhdj.k gksuk pkfg,A

laLFkk ds ys[kk ,oa foÙkh; foojf.k;ksa esa ykHkwdksa dks iw.kZ ,oa fu"i{k lwpuk;sa izdV dh tkuh pkfg, rkfd

os ,slh lÙkk ds dk;Z dyki ds ckjs esa lgh jk; cukus esa leFkZ gks lds rFkk cnys esa blls mUgsa lgh

fu.kZ; ysus dh NwV fey ik,A mnkgj.k ds fy, foÙkh; foojf.k;ksa dks rS;kj djrs le; ykxw fd, x,

ys[kkad.k fl)kUrksa dks foÙkh; foojf.k;ksa ds lkFk vafdr fd;k tkuk pkfg, rkfd budh mfpr le> ,oa

O;k[;k gks ldsA

2-20

fdlh en dks egÙoiw.kZ djkj rc fn;k tk,xk tc ;g fo'okl djus dk dkj.k gks fd bldh tkudkjh

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

ls voxr gksus ij ysunkjksa] dtZnkrkvksa] fuos'kdks] ukxfjdks rFkk vU; i.k/kkfj;ksa dk fu.kZ; izHkkfor

gksxkA ys[kkvksa rFkk foÙkh; foojf.k;ksa }kjk egÙoiw.kZ lwpuk;sa iznku djus ds fo"k; dks egRo fn;k tkuk

pkfg, rkfd laLFkku ds lgh ,oa fu"i{k n`f"Vdks.k ls ykHkwdksa dks voxr djk;k tk ldsA bl izdkj

egÙoiw.kZrk dh ijEijk dks /;ku esa j[kdj egÙoghu enksa dks vyx ls ugh fn[kkdj bUgsa vU; enksa ds

lkFk foyhu dj nsuk pkfg,A

uxjikfydkvksa ds dfri; ifjlEifÙk;ksa ds laiks"k.k ,oa la/kkj.k O;; tks

cgqr de jkf'k ds gS] dks vyx ls izdV ugh dj ,d lkFk lewgc) djrs gq,

O;; ds ,d en ds :i

esa fn[kk;k tkuk pkfg,A

2-21

2-1-13

2-22

bl ijEijk ds vuqlkj izR;kf'kr vkenuh dh vuns[kh dh tkuh pkfg, ijUrq izR;kf'kr gkfu dk izko/kku

laLFkku ds ys[kk iqLrksa esa fd;k tkuk pkfg, bldk vfHkizsr gS lHkh Hkkoh izHkko okyh gkfu;ksa ij fopkj

fd;k tkuk pkfg, ysfdu laLFkku dk ys[kkad.k ntZ

djrs le; fdlh lafnX/k vkenuh ij

fopkj.k ugh gksuk pkfg,A mnkgj.kkFkZ] lafnX/k dtZ rFkk iV~Vk dk izko/kku nsunkjksa ;k izkI; ys[kk esa

fd;k tkuk gS ijUrq ysunkjksa ;k Hkqxrs; ys[kk eas izkI; cV~Vs ds fy, dksbZ izko/kku ugh fd;k tkrkA blh

izdkj fuos'k ds ewY; esa deh ds fy, izko/kku gksrk gS ijUrq fuos'k ds ewY; esa o`f) ds fy, dksbZ izko/kku

visf{kr ugh gSA

ys[kkad.k dh izksnHkou i)fr ls vfHkiszr gS izksnHkwr ds vk/kkj ij foÙkh; laO;ogkjksa ds

ys[kkad.k dh

i)fr vFkkZr~ vk; ,oa O;;] ifjlEifÙk;ksa ,oa ns;rkvksa ls lacaf/kr nkok ;k ck/;rk dk ?kfVr gksuk] fdlh

?kVuk ds gksus] le; xqtjus] lsok;sa iznku djus]lafonkvksa ¼iw.kZr% ;k va'kr%½ ds laiknu] ewY; esa deh

vkfn dks rc Hkh ntZ fd;k tkrk gS tcfd jkf'k u rks okLro esa izkIr dh x;h gS vkSj u gh mldk okLro

esa Hkqxrku gh gqvk gSA

2-24

bl iz.kkyh esa laO;ogkjksa ds ys[kkad.k rFkk foÙkh; ifj.kkeksa ds izfrosnu esa ,d cnyko fd;k tkrk gS

rkfd uxjikfydkvksa rFkk ljdkj dks foÙkh; fjiksVZ nks egÙoiw.kZ foÙkh; izfrosnuksa ftudk mís'; muds

lkeus vafdr gS] esa miyC/k gks lds %

mnkgj.k ds fy,

2-1-12

,d:irk dh ijaijk

:f<+okfnrk dh ijEijk

ys[kkad.k dh izksnHkou i)fr ¼vØwvy flLVe vkWQ ,dkmUVhax½

2-23

ys[kkad.k dh izksnHkou i)fr ¼ vØwvy flLVe vkWQ ,dkmUVhax½

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

izksnHkou ¼vØwvy½ vk/kkfjr nksgjh izfof"V ys[kkad.k iz.kkyh ds ykHk %

ys[kkad.k ds fu;e %

jktLo dks vftZr gksus ij vk; ekuk tkrk gS bl izdkj vk; esa jktLo esa izkIr ,oa izkI; jktLo nksuksa

jgrs gSA izksnHkwr vk/kkj ij u dsoy okLrfod vk; dks ntZ fd;k tkrk gS vfirq blls jktLo laxzg.k ds

Lrj rFkk izHkkoksRikndrk ij Hkh izdk'k iM+rk gS rFkk bl rjg fu.kZ; ysus okyksa dks foÙkh; fu.kZ; ysus

esa enn feyrh gSA

O;; dks ekU;rk rc nh tkrh gS tc Hkqxrku dk nkf;Ro mnHkwr gksrk gks A bl izdkj blds laxBd ds

:i esa Hkqxrku dh x;h rFkk Hkqxrs; nksuksa jkf'k;k¡ jgrh gSA ys[kkad.k ds izksnHkou vk/kkfjr iz.kkyh esa

laiks"k.k ,oa la/kkj.k ij fd;s x;s O;; dks lacaf/kr vof/k ftlesa O;; gksxk] dk O;; ekuk tk,xk A ;fn

lacaf/kr o"kZ esa bldk Hkqxrku ugha gks ldk gks rks bls nkf;Ro ¼Hkqxrs;½ ekuk tk,xk rFkk rqyu i= esa bls

izdV fd;k tk,xkA

o"kZ esa fd, x, O;; dh feyku vftZr vk; ls fd;k tkrk gSA bl izdkj ;g o"kZ ds nkSjku dh x;h

xfrfof/k;ksa ds lgh fu"iknu dk ,d cgqr izHkkodkjh vk/kkj iznku djrk gSA

jktLo izd`fr ,oa iwathxr izd`fr ds enksa esa ,d lqLi"V varj j[kk tkrk gSA blls foÙkh; foojf.k;ksa ds

mfpr izLrqrhdj.k esa enn feyrh gS vFkkZr~ vk; ,oa O;; fooj.kh rFkk rqyu i=

ftu O;;ksa dks vk; ,oa O;; ys[kk esa Hkkfjr ugh fd;k tkrk mUgsa vxz.khr dj fn;k tkrk gSA RkFkk

muij yxkrkj utj j[kh tkrh gSaA O;; ftldh mi;ksfxrk lekIr gks x;h gS ;k ftldh Hkfo"; esa

jktLo vftZr djus dh {kerk lekIr gks x;h ekywe iM+rh gS] mls viysf[kr dj fn;k tkrk gSA

o"kZ ds var esa fn[kk;h x;h vfrfjDr vk; ;k gkfu o"kZ ds nkSjku laLFkku esa gq, fofHkUu laO;ogkjksa ds lgh

foÙkh; ifj.kke dks iznf'kZr djrs gSA

mfpr foÙkh; fo'ys"k.k rFkk izfrosnu laHko gSA

lsok iznku djus dh iwjh ykxr ds lekfgr gks tkus ls lsok;sa iznku djus dh foÙkh; O;ogk;Zrk dh

igpku es lgk;rk feyrh gSA

izca/ku ds izR;sd Lrj ij ;kstuk cukus] fu.kZ; ysus] rFkk fu;a=.k ds lle; ,oa lgh xq.koÙkk dh lwpuk

iznku fd;k tkuk laHko gSA

Ukxjikfydk fudk; dks izkI; jkf'k dh izHkko'kkyh vuqorZu rFkk uxjikfydk fudk; }kjk Hkqxrs; jkf'k

dk mfpr vfHkfu'p; djus yk;d cukrh gSA

laLFkku ds foÙkh; fLFkfr dk lgh fp=.k izLrqr fd;k tk ldrk gS ftlls csgrj foÙkh; izca/ku esa

lgk;rk feyrh gSA

izksnHkou ys[kkad.k iz.kkyh dk ,d lqLi"V ykHk foÙkh; laLFkkuksa }kjk blds foÙkh; ewY; fu:i.k esa

lgwfy;r gSA ;g Lohd`r _.k ik=rk ,tsfUl;ksa ds ek/;e ls _.k ik=rk ds fu/kkZj.k dks lqfo/kktud

cukrh gSaA _.k ik=rk foÙkh; cktkjksa ls _.k i=ksa ds ek/;e ls fuf/k tqVkus dh vko';d igyh

vko';drk gSA

ns;rkvksa dk csgrj izca/ku tks Hkfo"; ds o"kksZ ds fy, csgrj ;kstuk cukus esa vkSj vf/kd ennxkj gksxkA

2-25-

ys[kkad.k ds nksgjh ys[kk iz.kkyh ds lanHkZ esa ykxw fd, tkus okys ys[kkad.k ds dqN cqfu;knh fu;e gSA

pwfd izR;sd laO;ogkj dk ,d dkj.k ,oa ,d ifj.kke gS vr% bl ys[kkad.k iz.kkyh esa bu nksuks igywvksa

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

dks ntZ fd;k tkrk gSA fdlh laO;ogkj esa nksuksa igywvksa dh O;k[;k ds fy, MsfcV ,oa ØsfMV inksa dk

lHkh txgksa ij mi;ksx fd;k tkrk gS vkSj bl rdZ ls pwafd ,d laO;ogkj ds MsfcV ,oa ØsfMV igyqvksa

dks ntZ fd;k tkrk gSA blfy, ;g nksuksa ges'kk cjkcj gksrs gSA bl lanHkZ esa rhu vk/kkjHkwr fu;e

fuEufyf[kr gS%

% lHkh fe;knh O;; @ vk; tSls osru] fdjk;k] C;kt vkfn dkYifud ys[kk dgk

tkrk gSA

% tc laO;ogkj fdlh O;fDr ds lkFk fd;k tkrk gS rks bls O;fDrxr ys[kk dgk

tkrk gS tSls & Jheku jk;] cksl ,s.M lUl] ,chlh fyfeVsM dEiuh vkfnA

% mi;qZDr nksuksa ys[kkvksa dks NksM+dj lHkh ys[kk bl Js.kh esa iM+rs gS tSls% e'khujh]

miLdj vkfnA

]

nwljh ifjlEifÙk esa deh tSls&cSad [kkrk ;k

ns;rk esa o`f) tSls % _.k ;k Hkqxrs;A

k % fpfdRldh; midj.k

% _.k dk Hkqxrku ;k vkiwfrZdÙkkZvksa ds cdk;s dk HkqxrkuA

O;; ds :i esa uxjikfydk fuf/k;ksa esa dehA

2-28

nksgjh izfof"V iz.kkyh ryiV rS;kj djus ds fy, vko';d gS ftlls varrksxRok foÙkh; foojf.k;k¡ rS;kj

gksrh gSA ys[kkad.k iz.kkyh esa leqfpr vkarfjd tk¡pksa ,oa fu;a=.kksa dks j[kk tkuk pkfg, rFkk

le;≤ ij ljdkj }kjk vf/klwfpr rFkk ;Fkk iz;ksT; foÙkh; i)fr;ksa dk vuq'kj.k fd;k tkuk

pkfg,A cSad foojf.k;ksa vkfn lfgr lHkh laO;ogkjksa ds vfHkys[k la/kkfjr fd, tkus pkfg, rkfd muds

Bhd&Bhd lR;kiu gks ldsA

2-29

ys[kk iqLrksa ds vfrfjDr uxjikfydk dks i;kZIr iaft;ksa tSls py @ vpy lEifÙk;ksa dh iath] fofHkUu

djksa dh ek¡x] laxzg.k ,oa vf/k'ks"k ¼Mh-lh-ch-½ iath] vkfn dk vf/kfu;e ds vuq:i la/kkj.k fd;k tkuk

pkfg, ¼;s iaft;k¡ uxjikfydk ds fofHkUu foHkkxksa }kjk la/kkfjr dh tk ldrh gS½A bu vfHkys[kksa dk

mís'; ys[kk vfHkys[kksa esa fn[kkbZ iM+us okys foÙkh; vk¡dM+ksa dk leFkZu rFkk foLr`r vfHkys[ku gSA

dkYifud ys[kk

O;fDrxr ys[kk

okLrfod ys[kk

2-26

ys[kkad.k ds cqfu;knh fu;e fuEufyf[kr ys[kkad.k lehdj.k ls mRiUu gksrs gS %&

,d ifjlEifÙk esa o`f) mnkgj.k % xkM+h dh [kjhnxh gksus ij

,d ifjlEifÙk esa deh mnkgj.k % uxn dk ifj.kke gksxkA

nwljh ifjlEifÙk esa o`f) mnkgj.

nkf;Ro esa deh mnkgj.k

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k;&3

bl v/;k; ds ckn vkidks]

bl v/;k; esa

3-7

egRoiw.kZ ys[kkad.k uhfr;kaA

egRoiw.kZ ys[kkad.k uhfr;kas ds bl v/;k; dk mn~ns'; gS

lEifÙk ,oa vU; dj

lacaf/kr ys[kkadu ekudksa ij vk/kkfjr egRoiw.kZ ys[kkad.k uhfr;ksa ls voxr djkukA

uxjikfydk ys[kk rS;kj djus esa egRoiw.kZ ys[kkad.k uhfr;ksa ds mi;ksx ds ckjs esa ekxZn'kZu nsuk gSA

ys[kkad.k ds izR;sd {ks= esa ;Fkk iz;ksT; egRoiw.kZ ys[kkad.k uhfr;ksa dh tkudkjh feysxh vkSj

uxjikfydk ds foÙkh; foojf.k;ksa dh rS;kjh rFkk izLrqrhdj.k esa bu uhfr;ksa dh mi;ksfxrk rFkk

vuqiz;ksT;rk dks le> ldsaxsA

3-1

fcgkj ds uxjikfydkvksa ds ys[kk dh rS;kjh esa ikyu fd;s tkus okys egRoiw.kZ ys[kkad.k

uhfr;ka varfoZ"V gSaA bu ys[kkad.k uhfr;ksa dks rS;kj djrs le; xouZesaV ,dkmUVhax LVSaMMZl cksMZ ¼th-

,-,l-ch-½ dh mn~?kks"k.kkvksa] fn bULVhP;wV vkWQ pkVZMZ ,dkmUVsUVl vkWQ bafM;k ¼vkb-lh-,-vkbZ-½ ds

fofHkUu lacaf/kr ys[kkad.k ekudksa rFkk vkb-lh-,-vkbZ }kjk tkjh 'kgjh LFkkuh; fudk;ksa ij foÙkh;

izfrosnu ,oa 'kgjh LFkkuh; fudk;ksa ij Hkkjr ds fu;a=d egkys[kk ijh{kd ds izfrosnu ij fopkj fd;k

x;k gSA

3-2

uxjikfydkvksa ds foÙkh; izfrosnuksa esa egRoiw.kZ ys[kkad.k uhfr;ksa ftudk mi;ksx blds izLrqrhdj.k esa

fd;k x;k gS] dks ys[kk ij fVIi.kh ¼uksV Vw ,dkmUVl½ ds :i esa vafdr fd;k tk;sxkA bl v/;k; esa

mfYyf[kr egRoiw.kZ ys[kkad.k uhfr;ksa dk izR;sd o"kZ vfopy :i ls vuqikyu fd;k tk;sxkA

3-3

foÙkh; foojf.k;ksa dks rS;kj djrs le; tgka uxjikfydk dh uhfr;k¡ bl v/;k; esa of.kZr uhfr;ksa ds

vuq:i ugha gks rFkk ys[kkad.k uhfr;ksa dk izHkko egRoiw.kZ fopyu ds :i esa gks rks bl fopkyu dk

fooj.k blds dkj.k rFkk blds foÙkh; izHkko dks izdV fd;k tk;sxk ;fn ;g izHkko iw.kZr% ;k va'kr%

vfHkfuf'pr djus yk;d ugha gksA ,slh fLFkfr esa ;g rF; fd ;g vfHkfuf'pr djus yk;d D;ksa ugha gS]

dks vafdr fd;k tk;sxkA

3-4

blh izdkj ys[kkad.k uhfr;ksa esa dksbZ ifjorZu ftldk egRoiw.kZ izHkko oÙkZeku vof/k ds foÙkh;

foojf.k;ksa ij ugha iM+rk gks ijUrq ckn dh vof/k;ksa esa ftldk egRoiw.kZ vlj laHkkfor gks ds rF; dks Hkh

mfpr rjhds ls ifjorZu vaxhd`r fd;s tkus okyh vof/k esa vafdr fd;k tk;sxkA

3-5

ys[kkad.k uhfr;ksa dks le:i rjhds ls lHkh fuf/k;ksa ij ykxw fd;k tk;sxkA ;fn dfri; igyqvksa

fcgkj ds uxjikfydkvksa dh ys[kkad.k uhfr;ka [kkeks'k gks rks jk"Vªh; uxjikfydk

ys[kk gLrd

esa ;Fkk vuq'kaflr ys[kkad.k uhfr;ka ykxw gksaxhA

3-6

fuEufyf[kr ys[kkad.k uhfr;ka fofHkUu xfrfof/k;ksa dks ntZ djus] ys[kkafdr djus rFkk O;ogkj dks

fu;af=r djsxh tcfd fl)kUrr% ys[kkad.k uhfr;ka fcgkj ds lHkh uxjikfydkvksa ij ykxw jgsxh ijUrq

budk mi;ksx fdlh uxjikfydk fo'ks"k }kjk laikfnr dk;kZsa dh fof'k"V izd`fr rFkk egRo ij fuHkZj

djsxkA

lEifÙk ,oa vU; dj ¼lEifÙk dj ds va'k ds :i esa laxzfgr½

(I)

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼d½

lEifÙk ,oa vU; djksa ds ekeys esa jktLo dks ml vof/k esa ekU;rk nh tk;sxh tc ;g Hkqxrs; gksrk gks

rFkk ekax vfHkfuf'p; fd;s tkus yk;d gksaA

¼[k½

u;s ekax ;k blds fu/kkZj.k esa cnykok ml eghus esa izksnHkwr gksaxs ftlesa ekax izLrqr fd;k x;k gksA

¼x½

jkT; ljdkj dh vksj ls fd;s tkus okys laxzg.kksa ¼rFkk lEifÙk dj dh ekax esa 'kkfey dh x.kuk lEifÙk

dj dh ekax ds lkFk dh tk;sxh½ rFkk bls ,d fu;a=.k ys[kk ftls djksa esa jkT; ljdkj dk midj

fu;a=.k ys[kk dgk tk;sxk] esa ØsfMV fd;k tk;sxkA

¼?k½

ljdkj ds cdk;s nkf;Ro dh ekU;rk mldh vksj ls tc dHkh laxzg.k gks] nh tk;sxhA

¼d½

ckg~; ,tsfUl;ksa dks fuyke fd;s x;s foKkiu dks ,djkjukek ds 'kÙkkZsa ds vuq:i ekU; fd;k tk;sxkA

vU; lHkh ekeyksa esa tc igyh ckj foKkiu dh vuqefr nh tk; rks foKkiu dj ml fcUnq ij izksnHkwr

gksxk tc dj dk Hkqxrku fd;k tk; rFkk vuqefr nh tk;A izFke o"kZ ds ckn] tc Hkh uohdj.k visf{kr

gks] foKkiu dj izksnHkwr gksxkA

¼d½

euksjatu dj dh ekU;rk okLrfod izkfIr ij vk; ds :i esa nh tk;sxhA

¼d½

laLFkkuksa @ is'ksojksa @ O;kikfj;ksa ij is'kkdj ls lacaf/kr jktLo ml o"kZ esa izksnHkwr gksxk ftlls ;g

lacaf/kr gks rFkk tc ekax vfHkfuf'pr djus yk;d gksA

¼[k½

deZpkfj;ksa ls is'kkdj dk jktLo okLrfod izkfIr ij ekU; gksxkA

C;kt vo;o rFkk vFkZ naM ¼;fn gks½ dh ekax ;fn dh x;h gks rks izkfIr ds mijkar gh bls jktLo esa tksM+k

tk;sxkA

lwpuk Qhl] okjaV Qhl rFkk vU; Hkkfjr Qhl rc ekU; fd;s tk;saxs tc buds foi= izLrqr fd;s

tk;sA

nks o"kkZsa ls vf/kd cdk;k ekax ds laca/k esa bl ekax esa uxjikfydk dh vk; dh lhek rd izko/kku ds

fofHkUu ekudksa ij vk/kkfjr izko/kku fd;k tk;sxk%&

¼d½

nks o"kkZsa ls vf/kd ijUrq rhu o"kkZsa ls de vof/k ds cdk;s 25 izfr'kr] rhu o"kkZsa ls vf/kd ijUrq pkj o"kkZsa

ls de vof/k ds cdk;s 50 izfr'kr ¼vfrfjDr 25 izfr'kr½

¼[k½

4 o"kkZsa ls vf/kd ysfdu 5 o"kkZsa ls de ds cdk;s %& 75 izfr'kr ¼vfrfjDr 25 izfr'kr½

¼x½

5 o"kkZsa ls vf/kd ds cdk;s 100 izfr'kr ¼vfrfjDr 25 izfr'kr½

¼?k½

izkI; dk izko/kku djrs le; mi;qZDr lacaf/kr vuqikr esa izko/kku fd;k tk;sxkA

%& fu;a=.k ys[kk dk izko/kku vyx [kkrk esa MsfoV dj fd;k

tk;sxkA

(II)

(III)

(IV)

(V)

(i)

(ii)

(iii)

(iv)

euksjatu dj

is'kk dj

izksnHkwr vk/kkj ij djksa dks ekU; djus laca/kh lkekU; uhfr;kaA

lEifÙk djksa esa jkT; ljdkj ds midj

foKkiu dj

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

(xii)

(i)

(ii)

(iii)

(iv)

cdk;k ekax ¼lexz vk/kkj ij 'kq)½ ftlds fy, o"kZ esa vfrfjDr izko/kku vko';d gks dks lacaf/kr o"kZ

dk O;; ekuk tk;sxk rFkk o"kZ esa dksbZ vfrfjDr izko/kku izfrysf[kr gksus ij bls uxjikfydk dh vk;

ekuk tk;sxkA

pkyw o"kZ esa okilh ;k djksa esa NwV dks vk; ds fo#) lek;ksftr fd;k tk;sxk vkSj ;fn ;g iwoZorhZ o"kkZsa

ls lacaf/kr gks rks bls iwoZ vof/k dk en ¼tgka ykxw gks½ ds :i esa O;ogkj fd;k tk;sxkA

djksa dk viys[ku fd;s x;s izko/kku ds fo#) lek;ksftr fd;k tk;sxk vkSj ml gn rd izkI; dks ?kVk

fn;k tk;sxkA

iwoZ O;kih izHkko ls tkjh ekax ftl gn rd iwoZorhZ o"kkZsa ls lacaf/kr gks dks iwoZorhZ vof/k ds vk; ds :i esa

O;ogkj esa yk;k tk;sxkA

ekax esa la'kks/ku gksus ij ;fn ;g iwoZorhZ o"kkZsa ls lacaf/kr gks] rks gqbZ o`f) iwoZorhZ vof/k dh vk; ds :i esa

O;ogkj esa yk;h tk;sxh rFkk gq;h deh iwoZorhZ vof/k ds O;; ds :i esa O;ogkj esa yk;h tk;sxhA

izkIr vkaf'kd Hkqxrku dks igys vFkZnaM ,oa C;kt] fQj cdk;k ekax] pkyw ekax dh lwph ds Øe ls

lek;ksftr fd;k tk;sxkA cdk;k ekax ;k pkyw ekax ds vkaf'kd Hkqxrku dks lekuqikfrd :i ls laifÙk

dj ds fofHkUu fgLlksa ds :i esa laxzfgr djksa esa ckaVk tk;sxk blesa ljdkj dh vksj ls laxzfgr olwfy;ka

Hkh 'kkfey jgsaxhA

dj dk vfxze @ vf/kd Hkqxrku nkf;Ro ekuk tk;sxkA tc ;g ns; gks tk; rks bls izkI; ds fo#)

lek;ksftr dj fy;k tk;sxkA

vf/kfu;e ds izko/kkuksa ds v/;/khu tc dHkh dj dk Lofu/kkZj.k ykxw gks] vk; dks uxjikfydk ds

miyC/k vfHkys[kksa ds vk/kkj ij izksnHkwr ekuk tk;sxkA blds vykos ;fn Lofu/kkZj.k ds dkj.k varj vkrk

gks rks bls ekax esa varj ekurs gq, rn~uq:i ys[kkafdr fd;k tk;sxkA

¼d½

ty dj] ty izHkkj ,oa ty ehVj dk fdjk;k ftl vof/k esa ns; gks rFkk ekax vfHkfuf'p; fd;s tkus

yk;d gks rks og ml vof/k esa ekU; fd;k tk;sxkA ;g vafdr fd;k tk ldrk gS fd ty dj ,oa vU;

lacaf/kr djksa dks laifÙk dj ds fy, tkjh foi= esa 'kkfey fd;k tk ldrk gSA

¼[k½

uksfV'k Qhl] okjUV Qhl ,oa vU; Qhl rc ekU; fd;s tk;saxs tc mudk foi= tkjh gksA

¼x½

ikuh dh Vadh dk izHkkj] lM+d dkVus dk izHkkj ,oa vFkZ naM okLro esa izkIr gksus ij ekU; fd;s tk;saxsA

¼?k½

ty vkiwfÙkZ gsrq la;kstu izHkkj okLro esa izkIr gksus ij ekU; fd;s tk;saxsA

nks o"kkZsa ls vf/kd ijUrq rhu o"kkZsa ls de ds cdk;s %& 25 izfr'kr

3 o"kkZsa ls vf/kd ijUrq pkj o"kkZsa ls de ds cdk;s %& 50 izfr'kr ¼vfrfjDr 25 izfr'kr½

4 o"kkZsa ls vf/kd ijUrq ikap o"kkZsa ls de ds cdk;s %& 75 izfr'kr ¼vfrfjDr 25 izfr'kr½

5 o"kkZsa ls vf/kd ds cdk;s %& 100 izfr'kr ¼vfrfjDr 25 izfr'kr½

3-8

ty vkiwfÙkZ

¼p½

nks o"kkZsa ls vf/kd vof/k ds cdk;k ekax ds laca/k esa ekax esa fufgr uxjikfydk dh vk; dh

lhek esa fuEuor izko/kku fd;s tk;saxs %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼N½

;fn ty dj @ izHkkj dh ekax vyx ls tkjh dh tk; rks djks] izHkkjksa vkSj fdjk;k dk

izko/kku fuEuor gksxk

¼t½

cdk;k ekax ¼lexz vk/kkj ij 'kq)½ ftlds fy, o"kZ esa vfrfjDr izko/kku vko';d gks] dks

lacaf/kr o"kZ dk O;; ekuk tk;sxk rFkk o"kZ esa dksbZ izfrysf[kr vfrfjDr izko/kku uxjikfydk

dh vk; ekuk tk;sxkA

3-11

nks o"kkZsa ls vf/kd ijUrq 3 o"kkZsa ls de ds cdk;s %& 50 izfr'krA

3 o"kkZsa ls vf/kd ds cdk;s %& 100 izfr'kr ¼vfrfjDr 50 izfr'kr½

¼>½

pkyw o"kZ esa okilh ;k djksa esa NwV dks vk; ds fo#) lek;ksftr fd;k tk;sxk vkSj ;fn ;g iwoZorhZ o"kkZsa

ls lacaf/kr gks rks bls iwoZ vof/k dk en ¼tgka ykxw gks½ ds :i esa O;ogkj esa yk;k tk;sxkA

¼ k½

djksa @ izHkkjksa dk viys[ku fd;s x;s izko/kku ds fo#) lek;ksftr fd;k tk;sxkA bl gn rd izkI; dks

?kVk fn;k tk;sxkA

foKkiu vf/kdkj ls lacaf/kr jktLo lafonk dh 'kÙkkZsa ds vuq:i izksnHkwr gksaxsA

¼[k½

okf.kT; vuqKfIr 'kqYd ls lacaf/kr jktLo ml o"kZ esa izksnHkwr gksxk ftlls ;g lacaf/kr gks rFkk

vf/kfu;eksa rFkk fu;eksa dh 'kÙkkZsa ds vuq:i tc ekax vfHkfuf'pr djus yk;d gks tk;A

¼x½

laifÙk;ksa ds fdjk;k ls lacaf/kr jktLo ,djkjukek dh 'kÙkkZsa ds vk/kkj ij izksnHkwr gksaxsA

¼?k½

vU; vk; ftuls lacaf/kr ekax vfHkfuf'p; yk;d gks rFkk ftUgsa uxjikfydk ds lkekU; izpkyu

ds v/khu tkjh fd;k tk lds] dks ml vof/k esa ekU; fd;k tk;sxk ftlesa ;s ns; gks vFkkZr~ tc ekax

vfHkfu'p; yk;d gks tk;A

¼p½

izek.k&i= ;k vfHkys[kksa ds m)j.k] tUe ,oa e`R;q izek.k&i= Qhl] Hkou fuekZ.k vuqefr Qhl]

[kq'kgkyh Qhl] mRiknksa dh fcØh] jn~nh dh fcØh] fufonk izi=ksa dh fcØh vkfn okLrfod izkfIr ij

ekU; fd;s tk;saxsA

¼N½

vU; vk; ftudh izd`fr vfuf'pr gks ;k ftudh jkf'k vfHkfuf'pr djus yk;d ugha gks ;k tgka

ekax uxjikfydk lkekU; ifjpkyu esa ugha tkjh dh tkrh gS] dks okLrfod izkfIr ij ekU; fd;k

tk;sxkA

¼t½

uksfV'k Qhl] okjUV Qhl ;k vU; Qhl dh vk; rc ekuh tk;sxh tc muds foi= tkjh fd;s

tk;aA

¼>½

C;kt en rFkk vFkZ naM ¼;fn dksbZ dks½ ftudh ekax gks] dks okLrfod izkfIr ij 'kkfey fd;k

tk;sxkA

¼t½

nks ¼2½ o"kkZsa ls vf/kd vof/k dh ekax ds fy, ekax ds uxjikfydk vk; dh lhek rd fuEufyf[kr

izfrekudksa ds vuqlkj izko/kku fd;k tk;sxkA

¼>½

nks o"kkZsa ls vf/kd ijUrq rhu o"kkZsa ls de vof/k dh cdk;k ekax ds fy, 50 izfr'kr rFkk 3 o"kZ ls

vf/kd vof/k ds cdk;s ds fy, 100 izfr'kr ¼vfrfjDr 50 izfr'kr½ izko/kku fd;k tk;sxkA

¼V½

cdk;k ekax ds fo#) pkyw o"kZ esa fd;k x;k vfrfjDr izko/kku lacaf/kr o"kZ dk O;; ekuk tk;sxk

rFkk o"kZ esa izfrysf[kr izko/kku uxjikfydk dh vk; ekuh tk;sxhA

(i)

(ii)

fdjk;k] 'kqYd ,oa vk; ds vU; JksrA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼B½

oÙkZeku o"kZ ds vU; vk; ls okilh] NwV dks vk; ds fo#) lek;ksftr fd;k tk;sxk vkSj ;fn ;g

iwoZoÙkhZ o"kkZsa ls lacaf/kr gks rks bls iwoZoÙkhZ vof/k dk en ekurs gq, O;ogkj esa yk;k tk;sxk ¼tgka

dgh ykxw gks½A

¼M½

vU; vk; ls cV~Vs [kkrs esa Mkyh x;h jkf'k dks fd;s x;s izko/kkuksa ds fo#) lek;ksftr fd;k

tk;sxk rFkk ml gn rd izkI;ksa dks de dj fn;k tk;sxkA

¼<½

igys ls cV~Vs [kkrs esa Mkys x;s fdjk;k] Qhl ,oa vU; vk; ds :i esa izkI; jkf'k ds fo#) ckn esa

fd;k x;k laxzg.k ;k olwyh iwoZoÙkhZ vof/k dh vk; ds :i esa ekU; dh tk;sxhA

¼r½

vfxze @ vf/kd Hkqxrku dks rc rd nkf;Ro ekuk tk;sxkA tc rd dj @ izHkkj ns; u gks tk;A

bl le; bls izkI; ds fo#) lek;ksftr dj fn;k tk;sxkA

¼Fk½

izkIr vkaf'kd Hkqxrku dks Øe'k% vFkZnaM] C;kt ,oa cdk;k ekax rFkk pkyw ekax ds fo#) lek;ksftr

fd;k tk;sxkA

¼d½

LFkk;h ifjlEifÙk;ksa ds ykxr esa LFkk;h ifjlEifÙk ds vtZu ;k vf/k"Bkiu ;k fuekZ.k esa O;;

dh x;h jkf'k] vgZd LFkk;h ifjlEifÙk ij yxk;s tk ldus okys m/kkjh ij ifjlEifÙk;ksa ds

pkyw fd;s tkus dh frfFk rd C;kt] vU; v|ru vuqlaxh O;; Hkh lfEefyr gksaxsA

¼[k½

LFkk;h ifjlEifÙk ds ifjo/kZu ;k lq/kkj ij fd;k x;k O;; ftlls mldh mi;ksfxrk ;k {kerk

;k mi;ksxh dk;Zdky esa o`f) gks tkrh gS] dks iwathd`r fd;k tk;sxk rFkk bls ifjlEifÙk ds

ewY; esa 'kkfey fd;k tk;sxkA ifjlEifÙk dks la/kkfjr ;k /kkj.k djus ds fy, laiks"k.k ,oa

la/kkj.k izd`fr dk jktLo O;; ftldk ykHk ,d o"kZ ls de vof/k rd feyrk gks] dks

viysf[kr fd;k tk;sxk c'kÙkZs blds QyLo:i LFkk;h ifjlEifÙk ds {kerk ;k dk;Zdkjh

n{krk esa o`f) ugha gksrh gks ;k blds mi;ksxh thou dk foLrkj ugha gksrk gksA

¼x½

pkyw ;kstukvksa ij fuekZ.kk/khu @ vf/k"Bkiuk/khu ifjlEifÙk;ka rFkk u;h ifj;kstukvksa

¼ifj;kstuk HkaMkjksa lfgr½ ij iwathxr O;; iwathxr tkjh dk;Z ds :i esa fn[kk;k tk;sxkA

¼?k½

o"kZ ds var esa foHksnd frfFk rd izkIr lHkh foi=ksa ds fy, izko/kku fd;k tk;sxkA

fufnZ"V frfFk okf"kZd foÙkh; foojf.k;ksa dks vafre :i nsus ds fy, fu/kkZfjr frfFk ls 30 fnu

igys gksxhA blhfy, ;fn okf"kZd foÙkh; foojf.k;ksa dks vafre :i nsus dh frfFk 30 twu

fu/kkZfjr dh x;h gks rks foHksnd frfFk mlh o"kZ dh 31oha ebZ gksxhA

¼p½

vxz/ku tek] lqjf{kr tek rFkk jksdh x;h jkf'k ;fn tCr dh x;h gks rks bl tek ds okilh ds

nkok ds vf/kdkj dh vof/k lekIr gksus ij bls vk; ekuk tk;sxkA uxnh ls fHkUu tek ds :i

esa izkIr enksa dks muds udnhdj.k gksus ij ys[kkafdr fd;k tk;sxkA uxnhdj.k ds ckn bls

nkf;Ro ;k vk; ¼tSlk ykxw gks½ dh ekU;rk nh tk;sxhA

¼N½

fMikWfftV dk;Z ds v/khu izkIr tek rc rd nkf;Ro ekuh tk;sxh tc rd ftl ifj;kstuk ds

fy, jkf'k izkIr dh x;h gS] iw.kZ ugha gks tkrh gSA ifj;kstukvksa ds iw.kZ gks tkus ds ckn bl ij

fd;k x;k O;; nkf;Ro ls de dj fn;k tk;sxkA

¼t½

laosnd dks miyC/k djk;s x;s midj.kksa ds fdjk;k ls lacaf/kr jktLo ftudh dVkSrh foi=ksa

ls dh x;h gS] dks tc dHkh dVkSrh dh tk;] ekU; fd;k tk;sxkA

3-12

yksd fuekZ.k dk;ZA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼>½

laoS/kkfud dVkSfr;ka tSls vk; dj] oSV vkfn ftudh dVkSrh laosnd ds foi= ls gq;h gks] dks

rc ekU; fd;k tk;sxk tc dVkSrh dh x;h gSA fMikWftV dk;Z ds v/khu tek dh x;h jkf'k

rc rd vkfLr ekuh tk;sxh tc rd ifj;kstuk ftlds fy, jkf'k nh x;h gS] iw.kZ ugha gks

tkrhA ifj;kstuk iw.kZ gksus ij fd;k x;k O;; iwathd`r fd;k tk;sxk rFkk tek ls bls ?kVk

fn;k tk;sxkA

3-13

¼d½

HkaMkj] midj.kksa vkfn ls lacaf/kr O;; ftudh vf/kizkfIr gq;h gS] dks izksnHkwr vk/kkj ij

ekU;rk nh tk;sxh vFkkZr~ bu lkefxz;ksa ls lacaf/kr foi=ksa ds uxjikfydk }kjk Lohdkj

fd;s tkus ij] vkiwfÙkZ gks tkus ij bls ekU; fd;k tk;sxkA

¼[k½

laink dh ykxr ds Ø; ewY; esa eky dks oÙkZeku LFkku ij rFkk fLFkfr esa ykus dk O;;

vFkkZr~ eky ykus dk HkkM+k] midj rFkk dj vkfn 'kkfey fd;k tk;sxkA

¼x½

vxz/ku tek] lqjf{kr tek rFkk jksdh x;h jkf'k ;fn tCr dh x;h gks rks bl tek ds

okilh ds nkos ds vf/kdkj dh vof/k lekIr gksus ij bls vk; ekuk tk;sxkA uxnh ls

fHkUu tek ds :i esa izkIr enksa dks muds uxnhdj.k gksus ij ys[kkafdr fd;k tk;sxkA

udnhdj.k ds ckn bls nkf;Ro ;k vk; ¼tSlk ykxw gks½ dh ekU;rk nh tk;sxhA

¼?k½

fu/kkZfjr frfFk rd izkIr ,oa Lohd`r eky ftlds foi= vizkIr gks] dk ys[kkad.k Ø;kns'kksa

ds vk/kkj ij fd;k tk;sxkA fu/kkZfjr frfFk ys[kk dks vafre :i nsus ds fy, fu/kkZfjr frfFk

ls 30 fnu igys gksxhA

¼M-½

vof/k ds var esa iM+s HkaMkj dks QLVZ bu QLVZ vkmV fof/k ds vk/kkj ij ykxr ij

ewY;kafdr fd;k tk;sxkA

¼p½

HkaMkj ds O;;u ls lacaf/kr jktLo okLrfod izkfIr ij ekU; fd;k tk;sxkA

¼N½

laiks"k.k ,oa la/kkj.k gsrq [kir fd;s x;s HkaMkj dks vk; ,oa O;; ys[kk esa Hkkfjr fd;k

tk;sxkA ;fn bldk mi;ksx LFkk;h ifjlEifÙk ds fuekZ.k @ l`tu ij fd;k x;k gks] rks

bls ifjlEifÙk ds ewY; esa tksM+k tk;sxkA

¼t½

[kir dh tkus okyh vkiwfÙkZ;ksa tSls ys[ku lkexzh] fo|qr laca/kh lkeku tSls fctyh ds

cYc] rkj vkfn dk Ø; ds le; jktLo esa Hkkfjr fd;k tk;sxkA ;fn isVªksy iEi gks rks

'kgjh LFkkuh; fudk;ksa }kjk Mªe vkfn esa Hkjdj fd;s x;s ,deq'r Ø; ds fy, HkaMkj iath

la/kkfjr gksxh rFkk HkaMkj ls [kir ds fy, fuxZr bZa/ku dks O;; ekurs gq, [kir gks tkus

ij vk; ,oa O;; ys[kk esa Hkkfjr fd;k tk;sxkA

¼>½

laoS/kkfud dVkSfr;ka tSls vk; dj] ewY; of)Zr dj vkfn laosnd ds foi= ls dkV fy;s

tkus ds ckn ekU; fd;s tk;saxsA

¼d½

osru ,oa vU; HkÙkkZsa dk tc dHkh Hkh Hkqxrku ns; gks O;; ekuk tk;sxkA

¼[k½

osru ls dh x;h laosS/kkfud dVkSfr;ksa ftuesa vk;dj] is'kkdj] Hkfo"; fuf/k esa va'knku

lfEefyr gS] dks ml vof/k ftlls lacaf/kr osru dks O;; ekuk x;k gks] esa nkf;Ro ekuk

tk;sxkA

¼x½

lsokfuo`fÙk ykHk tSls isa'ku] minku vkfn ds fy, va'knku tks uxjikfydk }kjkfn;k tkrk gS]

tc dHkh Hkh ns; gk]s O;; ekuk tk;sxkA

HkaMkj

3-14

LFkkiuk O;;A

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼?k½

vkdfLed dfeZ;ksa dks isa'ku va'knku ,d O;; rFkk nkf;Ro ekuk tk;sxkA

¼p½

vodk'k udnhdj.k dh ns;rk tc dHkh Hkh fuf'pr dh tk lds] rks bls nkf;Ro ekuk tk;sxkA

¼N½

deZpkfj;ksa dks fn;s x;s _.k ls izkI; C;kt ftl vof/k esa izksnHkwr gqvk gks ml vof/k ds var esa

jktLo ekuk tk;sxkA

¼t½

deZpkfj;ksa dks fn;s x;s _.k ds ekeys esa ewy/ku ;k C;kt ds :i esa iquHkZqxrku esa pwd ds

dkj.k yxk;k x;k naM C;kt izksnHkwr vk/kkj ij ekU; fd;k tk;sxkA

¼>½

cksul] vuqxzg vuqnku] vfrfjDr le; HkÙkk] vU; HkÙkk ,oa deZpkfj;ksa dks nh x;h izfriwfÙkZ;ka

O;; ds :i esa rc ekU; dh tk;saxh tc mudk Hkqxrku ns; gksA

¼d½

vU; jktLo tc dHkh Hkh ns; gks O;; ds :i esa O;ogkj esa yk, tk;saxsA

¼[k½

fu/kkZfjr frfFk rd izkIr lHkh foi=ksa ds fy, izko/kku fd;k tk;sxkA fu/kkZfjr frfFk fu;eksa ds

v/;/khu okf"kZd foÙkh; fooj.kh dks vafre :i nsus ds fy, r; frfFk ls 30 fnu igys gksxhA

¼x½

,slk O;; ftldk Hkqxrku vkyksP; vof/k esa fd;k x;k gks ijUrq ftldk ykHk ;k lsok vkxs

vkus okyh vof/k esa izkIr gksuk laHkkfor gks rks bls ml vof/k dk O;; ekuk tk;sxk ftlesa ykHk

feyuk @ lsok izkIr gksuh gks] bl izdkj ds O;;ksa ds fy, pkyw ys[kkad.k o"kZ esa iwoZnÙk O;; dh

rjg izko/kku fd;k tkuk visf{kr gksxkA

¼d½

lkekU; vuqnku tks jktLo izd`fr ds gSa] dks okLrfod izkfIr ij vk; ekuk tk;sxkA

¼[k½

,sls ekeys ftlesa vuqnku Lohd`r gks x;k gks rFkk 'kgjh LFkkuh; fudk; }kjk Lohd`fr @

ljdkjh vkns'k izkIr dj fy;k x;k gks ijUrq vuqnku dh jkf'k vizkIr gks rks bl vuqnku dks

'kgjh LFkkuh; fudk; }kjk izkI; vuqnku ds :i esa O;ogkj esa yk;k tk;sxkA

¼x½

jktLo O;; ds fy, fof'k"V vuqnku tks O;; gksus ds igys gh izkIr gq, gksa ¼vfxze ds :i esa

izkIr gks½ dks rc rd nkf;Ro djkj fn;k tk;sxk tc rd mudk O;; ugha gks tkrk gSA

¼?k½

visf{kr mn~ns'; ds fy, izeq[k ,tsalh ;k dk;kZUo;u ,tsalh ds :i esa izkIr iwathxr vuqnku

ftlls uxjikfydk esas ,slh ifjlEifÙk dk l`tu ugha gksrk gS ftl ij uxjikfydk dk

LokfeRo vf/kdkj gks] dks rc rd nkf;Ro ekuk tk;sxk tc rd bldk mi;ksx visf{kr

mn~ns'; ds fy, ugha gks tk;A visf{kr mn~ns'; ds fy, mi;ksx gks tkus ij ml gn rd

nkf;Ro de dj fn;k tk;sxk ftl jkf'k rd mi;ksx gks x;k gS rFkk iwathxr izkfIr tSls fdlh

vU; mipkj dh vko';drk ugha gksxhA

¼p½

izkIr iwathxr vuqnku ftlls J`ftr ifjlEifÙk ij uxjikfydk dks LokfeRo vf/kdkj izkIr

gksxk ds O;ogkj ds fy, nks oSdfYid rjhds gSa %& igyh fof/k esa lacaf/kr ifjlEifÙk cgh ewY;

dh x.kuk djrs le; lacaf/kr ifjlaifRr ds ldy ewY; ls vuqnku dh jkf'k ?kVk dj fn[kk;k

tk;sxkA bl izdkj vuqnku dks ykHk ,oa gkfu fooj.k esa vo{k;h ifjlEifÙk ds mi;ksxh thou

Hkj ?kVs gq, ewY; gzkl ds :i esa ekU; fd;k tk;sxkA nwljh fof/k esa vo{k;h ifjlEifÙk;ksa ls

lacaf/kr vuqnku dks vkLFkfxr vk; ds :i esa O;ogkj esa yk;k tk;sxkA bls O;ofLFkr Øe ,oa

;qfDrlaxr <ax ls ifjlEifÙk ds thou dky rd ykHk ,oa gkfu ys[kk esa Hkkfjr fd;k tk;sxkA

3-15

3-16

vuqnkuA

vU; jktLo O;;A

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

lkekU; lacaf/kr ifjlEifÙk;ksa ij ftl vuqikr esa ewY; gzkl yxk;k tkrk gS mlh vuqikr esa

thou vof/k ds chp vk; fu;r dh tkrh gSA ftu ifjlaifÙk;ksa ds ewY; esa gzkl ugha gksrk

muds vuqnku dks iawthxr fjtoZ esa ØsfMV ¼tek½ dj fn;k tkrk gS D;ksafd bu ifjlEifÙk;ksa ls

vk; ugha gksrhA fQj Hkh vuqnku ;fn ,sls vo{k;h ugha gksus okyh ifjlEifÙk ls lacaf/kr gS

ftuesa dfri; izfrc)rkvkksa dh iwfÙkZ lfUufgr gS rks vuqnku dks ml vof/k rd vk; esa

ØsfMV fd;k tkrk gS ftl vof/k rd bldh izfrc)rkvksa dh ykxr vk; ij Hkkfjr gksuh gSA

vkLFkfxr vk; dks leqfpr <ax ls rqyu&i= esa fn[kk;k tkrk gS vkSj rc rd ykHk ,oa gkfu

ys[kk esa bldk izHkktu yafcr j[kk tkrk gSA

¼N½

xSj&eqnzk ifjlEifÙk;ksa ¼tSls fj;k;rh nj ij izkIr LFkk;h ifjlEifÙk;ka½ ds :i esa izkIr

vuqnku dks vtZu ykxr ij ys[kkafdr fd;k tk;sxkA ;fn xSj eqnzk ifjlEifÙk fu%'kqYd izkIr

gksrh gS rks bls uke ek= dh ykxr ¼mnkgj.kkFkZ ,d :i;k½ ij fn[kk;k tk;sxkA

¼t½

vfxze ds :i esa izkIr fof'k"V vuqnku dh vk; tc Hkh izksnHkwr gks dks ekU; dj bls fof'k"V

vuqnku esa dszfMV ¼tek½ fd;k tk;sxkA vfxze ds :i esa izkIr fof'k"V vuqnku ls fd;s x;s

fuos'k ds fuiVku ls mRiUu vk; @ gkfu ¼;fn gks½ dks ekU; djrs gq, fof'k"V vuqnku esa

dszfMV @ MsfoV fd;k tk;sxkA

3 -17

¼d½

_.k ij C;kt dk O;; izksnHkwr vk/kkj ij ekU; fd;k tk;sxkA

¼[k½

m/kkjh tks vgZd LFkk;h ifjlEifÙk ds vtZu ;k fuekZ.k ls lacaf/kr gks] ds pkyw djus dh frfFk

rd C;kt iwathxr dh tk;sxhA

¼x½

fiNys Hkqxrku dh frfFk ls ysdj foÙkh; fooj.k dh frfFk rd ds fy, izksnHkwr C;kt dk

izko/kku fd;k tk;sxk rFkk pkyw o"kZ ds ykHk&gkfu ys[kk esa Hkkfjr fd;k tk;sxkA

¼?k½

fMcsUPkj ;k ckWM ds fuxZe esa fd;k x;k O;; ¼fuxZe O;;½ dk vkLFkfxr j[kk tk;sxk rFkk

bldk ekspu cjkcj&cjkcj fdLrksa esa 5 o"kZ ;k _.k dh vof/k tks Hkh igys gks rd esa fd;k

tk;sxk ;fn fMcsUpj ;k ckaM dk iquHkqZxrku fu/kkZfjr vof/k ds igys gh fd;k tkuk gks rks

fuxZe dk O;; ftldk ekspu ugha gqvk gS] dks vk; ,oa O;; ys[kk esa pkyw o"kZ ds O;; ds :i esa

Hkkfjr dj fn;k tk;sxkA ;|fi _.k dh mxkgh ds fuxZe O;; dks mlh o"kZ ds O;; ds :i esa

Hkkfjr dj fn;k tkrk gS ftl o"kZ ls ;s lacaf/kr jgrs gSaA

¼d½

fo'ks"k fuf/k;ka J`tu ds le; ls gh nkf;Ro ds :i esa O;ogkj esa yk;h tkrh gSA

¼[k½

fo'ks"k fuf/k ls gq;h vk; dks lacaf/kr fo'ks"k fuf/k esa ØsfMV dj fn;k tkrk gSA fo'ks"k fuf/k ls

fd;s x;s fuos'k ds fuiVku ls vftZr ykHk @ gkfu dks ekU; djrs gq, mls lacaf/kr fo'ks"k fuf/k

esa ØsfMV @ MsfoV dj fn;k tkrk gSA

¼x½

jktLo izd`fr dk dksbZ ,slk O;; tks ml ;kstuk @ ifj;kstuk ij O;; fd;k x;k gks ftlds

fy, fo'ks"k fuf/k J`ftr dh x;h gS] rks bls fo'ks"k fuf/k ij Hkkfjr fd;k tk;sxkA

¼?k½

fo'ks"k fuf/k ls fufeZr LFkk;h ifjlEifÙk dk fuekZ.k iw.kZ gksus ;k vftZr gksus ij LFkk;h

ifjlEifÙk ds ykxr dh lerqY; jkf'k ls lacaf/kr fo'ks"k fuf/k ls fo'ks"k fuf/k ¼O;og`r½ esa

LFkkukarfjr dj nh tk;sxhA

m/kkjh

3-18

fo'ks"k fuf/k;kaA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

3-19

fuos'k

LFkk;h ifjlEifÙk;kaA

¼d½

fuos'k dks blds ykxr ij ekU; fd;k tk;sxkA fuos'k dh ykxr esa blds vtZu ij fd;k x;k

O;; ;k vtZu ls lacaf/kr vU; vuq"kaxh O;; dks 'kkfey fd;k tk;sxkA

¼[k½

lHkh nh?kZdkyhu fuos'k ys[kk cfg;ksa esa vius ykxr ewY; ij fn[kk;s tk;saxs ;fn buds ewY; esa

LFkk;h gzkl gksrk gS rks bldk izko/kku rqyu&i= esa fd;k tk;sxkA

¼x½

vYidkyhu fuos'k ykxr ;k cktkj ewY; ¼;fn ntZ fd;k x;k gks½ nksuksa esa tks Hkh de gks] ij

j[ks tk;saxsA

¼?k½

fuos'k ls tc deh vk; gks rks bls fn[kk;k tk;sxk vof/k var esa C;kt dks lekuqikfrd :i ls

izksnHkwr fd;k tk;sxkA

¼p½

fuos'k ls izkIr ykHkka'k okLrfod izkfIr ij ekU; fd;s tk;saxsA

¼N½

fuos'k ds fuiVku ls gq;h ykHk @ gkfu ;fn gks ¼foØ; O;; ;Fkk deh'ku] nykyh vkfn ds

mijkar½ tc deh Hkh gqvk gks rks mls uxjikfydk fuf/k ij Hkkfjr fd;k tk;sxkA

¼t½

fo'ks"k ;kstuk ds v/khu fo'ks"k fuf/k;ksa ;k vuqnkuksa ls gq;h vk; dks ekU; dj bls lacaf/kr fo'ks"k

fuf/k;ka vuqnku esa ØsfMV fd;k tk;sxkA

¼t½

fof'k"V ;kstukvksa ds v/khu J`ftr fo'ks"k fuf/k;ksa ;k vuqnkuksa ls gq;h vk; dks ekU; dj bls

Øe'k% lacaf/kr fo'ks"k fuf/k ;k vuqnku esa ØsfMV fd;k tk;sxkA fdlh fof'k"V ;kstuk ds v/khu

J`ftr fo'ks"k fuf/k ;k vuqnku ls fd;s x;s fuos'k ds fuiVku ls vftZr ykHk @ gkfu ¼foØ;

O;; tSls deh'ku] nykyh vkfn ?kVkdj½ dks ekU; dj mls fof'k"V ;kstuk [kkrk ds v/khu

Øe'k% lacaf/kr fo'ks"k fuf/k vkSj vuqnku [kkrs esa ØsfMV @ MsfoV fd;k tk;sxkA

3 -20

¼d½

lHkh LFkk;h ifjlEifÙk;ka ykxr ls lafpr ewY;gzkl ?kVkdj 'ks"k ewY; ij /kkfjr dh tk;saxhA

LFkk;h ifjlEifÙk dh ykxr esa LFkk;h ifjlEifÙk ds vtZu @ fuekZ.k ij gq;s O;;] vgZd

LFkk;h ifjlEifÙk;ksa ds vtZu ;k fuekZ.k gsrq yh x;h m/kkjh ij buds pkyw gksus dh frfFk rd

dk C;kt] vU; vuqlaxh rFkk vizR;{k v|ru O;;ksa dks lfEefyr fd;k tk;sxkA

¼[k½

LFkk;h ifjlEifÙk esa fd;s x;s fdlh foLrkj ;k lac)Zu ftlls bldh mi;ksfxrk rFkk

ykHkdkjh thou foLrkfjr gksrk gks rks bl O;; dks iwathd`r fd;k tk;sxk rFkk LFkk;h

ifjlEifÙk esa lfEefyr fd;k tk;sxkA

¼x½

dksbZ LFkk;h ifjlEifÙkZ tks fu%'kqYd vftZr dh x;h gks ;k ftlls lacaf/kr dksbZ Hkqxrku ugha

gqvk gks] dks #0 1@& ds ekewyh ewY; ij fn[kk;k tk;sxkA

¼?k½

tc dj ;k midj ds Hkqxrku ugha gksus ds ifjisz{; esa LFkk;h ifjlEifÙk vfuok;Z :i ls vftZr

dh tkrh gS rks fdrkcksa esa vafdr cdk;k jkf'k dks vtZu gsrq fopkfjr ewY; ekU; dj blh jkf'k

ij LFkk;h ifjlEifÙk fn[kk;h tk;sxhA

¼p½

ifjlEifÙk;ksa dk iquewZY;kad.k l'kDr LFkk;h lfefr dh vuq'kalk ij gh fd;k tk;sxkA

iquewZY;ka.k ls 'kq) cgh ewY; esa gqbZ o`f) dks uxjikfydk ds fjtoZ ,dkmUV tks iquewZY;kad.k

fjtoZ [kkrk dgykrk gS] esa ØsfMV fd;k tk;sxkA LFkk;h ifjlEifÙk;ksa ds iwueZwY;kad.k ds

dkj.k buds ewY; esa gqbZ deh dks vk; ,oa O;; ys[kk esa Hkkfjr fd;k tk;sxkA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼N½

fdlh Js.kh fo'ks"k dh ifjlEifÙk;ksa ds iquewZY;kad.k ds ckn 'kq) cgh ewY; ml Js.kh dh

ifjlEifÙk;ksa ls olwy dh tk ldus okyh jkf'k ls vf/kd ugha gksuh pkfg,A

¼t½

LFkk;h ifjlEifÙk;ksa ds iquewZY;kda.k ls LFkk;h ifjlEifÙk;ksa ds iqueZwY;kafdr Hkkx ij Hkkfjr

ewY;gzkl ds lerqY; jkf'k ls fjHkSyq,'ku fjtoZ dh jkf'k ?kVk nh tkuh pkfg,A

¼>½

Hkwfe dks NksM+dj 'ks"k lHkh LFkk;h ifjlEifÙk;ksa ij ewY;gzkl dh lh/kh js[kk i)fr ¼LVªsV ykbZu

esFkM½ ls ewY;gkzl Hkkfjr fd;k tk;sxkA gjsd izdkj ds LFkk;h ifjlaifRr;ksa ds fy, ewY;gzkl

dh nj fu/kkZfjr mi;ksxh thou ij vk/kkfjr gksuh pkfg, rFkk uxj fodkl ,oa vkokl foHkkx

}kjk fu/kkZfjr nj tks vuqlwph 16-1 esa fofgr ds vuq:i gksuh pkfg,A ewY;gkzl dh nj esa dksbZ

ifjorZu uxj fodkl ,oa vkokl foHkkx }kjk visf{kr gksxkA 5000 #0 ls de ewY; dh

ifjlEifÙk;ksa dks Ø; okys o"kZ esa 100 izfr'kr ij ewY;gkzl yxk;k tk;sxkA

¼V½

lHkh ifjlEifÙk;ksa ftu ij iqjk ewY; gkzl yxk;k tk pqdk gS] dks ogh ewY; #0 1@& ij

/kkfjr fd;k tk;sxkA

¼B½

fdlh o"kZ esa 1 vDVwcj ds igys Ø; fd;s x;s @ fufeZr fd;s x;s ifjlEifÙk;ksa ij iw.kZ nj ls

ewY;gkzl izko/kkfur gksxkA fdlh ys[kkad.k o"kZ esa 1 vDVwcj ds igys fuiVk;s x;s ifjlEifÙk

ij vk/kh nj ls ewY; gkzl Hkkfjr fd;k tk;sxkA

¼M½

fdlh ys[kkad.k o"kZ esa 01 vDVwcj ;k mlds ckn fuiVku fd;s x;s LFkk;h ifjlaifRr ij iwjh

nj ls ewY;gzkl Hkkfjr gksrk gSA ftu vkfLr;ksa dk fuiVku ys[kkad.k o"kZ esa 01 vDVwcj ds

igys fd;k tkrk gS mu ij vk/kh nj ls ewY;gzkl yxk;k tkrk gSA

¼<½

cgh esa ntZ LFkk;h ifjlEifÙk tks HkkSfrd :i ls miyC/k ugha gS] dks ,d fu/kkZfjr vof/k ds

ckn jkT; ljdkj ls fof'k"V vuqefr izkIr dj viysf[kr dj fn;k tk;sxkA

¼.k½

fu%'kqYd vftZr Hkwfe ;k O;fDr ;k laLFkku ls fo'ks"k /kekZn mn~ns';ksa ds fy, izkIr Hkwfe #0

1@& ¼,d #i;k½ ij fn[kk;h tk;sxhA

¼r½

tc fdlh ifjlEifÙk dk LokfeRo uxjikfydk dks varfjr ugha gqvk gks ijUrq og ifjlEifÙk

uxjikfydk ds vuqeksfnr dCtk esa gks rks bls LFkk;h ifjlEifÙk iath esa #0 1@& ewY; ij

lfEefyr fd;k tk;sxkA bl fLFkfr esa iath ij ;g Li"V :i ls vafdr jgsxk fd Hkfo"; esa

fdlh Hkh le; ;fn ljdkj bl ifjlEifÙk dks okil ys ysxh rks LFkk;h ifjlEifÙk iath esa

mYVh izfof"V dh tk;sxhA ,slh ifjfLFkfr;ksa ds fodkl ij fd;k x;k O;; ¼;fn gks½ dks ys[kk

ds lacaf/kr 'kh"kZ esa Hkkfjr fd;k tk;sxkA

¼Fk½

ftl ifjlEifÙk dk ewY; 1@& #0 fy;k x;k gS] ij dksbZ ewY;gkzl ugha yxsxk vFkkZr~

fu%'kqYd vftZr ifjlEifÙk] uxjikfydk ds uke varfjr ugha dh x;h ifjlEifÙk vkfnA

¼n½

Hkwfe lao)Zu O;; tSls lrg cjkcj djuk] feV~Vh HkjkbZ ;k vU; fdlh fodkl'khy xfrfof/k

dks Hkwfe dh ykxr ds Hkkx ds :i esa iwathd`r fd;k tk;sxkA

¼/k½

ewfÙkZ;ka ;k /kjksgk ifjlEifÙk;ka& ewfÙkZ;ka rFkk dykd`fÙk;ka ewy ykxr jkf'k ij fn[kk;h tk;saxh

rFkk bu ij dksbZ ewY;gkzl ugha yxk;k tk;sxkA

¼i½

ikdZ ;k [ksy ds eSnkuksa dh tehu ds fodkl ij fd;k x;k O;; tehu dh ykxr esa 'kkfey

fd;k tk;sxkA ikdZ ;k [ksy ds eSnku esa nh x;h vU; lqfo/kkvksa ij gqvk O;; ikdZ ,oa [ksy ds

eSnku ds v/khu iathd`r dh tk;sxhA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼Q½

ikdZ ;k [ksy ds eSnku esa cuk;s x;s fdlh Hkou ;k laLFkkfir dh x;h lajpuk @ ;a= ,oa

e'khujh vkfn tks fdlh vU; mn~ns';ksa ds fy, mi;ksx esa yk;h tkrh gSa] dks leqfpr ys[kk

'kh"kZ esa Hkkfjr fd;k tk;sxkA

¼c½

,slh ifjlEifÙk;ka ftudks fpfUgr dj rduhdh n`f"V ls csdkj ewY;kafdr dj fuiVku ds fy,

j[kk x;k gS] dks 'kq) cgh ewY; ;k muls izkIr gks ldus okys ewY; esa tks de gks] ij fn[kk;k

tk;sxkA

¼Hk½

uxjikfydk ds vewÙkZ ifjlEifÙk;ksa ftuesa dEI;wVj lk¶Vos;j lfEefyr gS] dks ykxr ds lkFk

ijke'kZnkrk ds O;; tks bl lk¶Vos;j dks ykxw djus esa yxk gks] dks tksM+dj fn[kk;k tk;sxkA

;fn vewÙkZ ifjlEifÙk dk fodkl fd;k tk; rFkk uxjikfydk }kjk mi;ksx dj blls ,d

vof/k rd ykHk vftZr fd;k tk lds rks bls iwathd`r fd;k tk;sxkA ;fn ,slk ugha gks rks iwjh

jkf'k lacaf/kr o"kZ ftlesa O;; gqvk gS esa jktLo O;; ds :i esa Hkkfjr dh tk;sxhA vewÙkZ vftZr

ifjlEifÙk;ksa dks buds mi;ksxh thou ;k 5 o"kZ esa tks igys gks dh vof/k esa ekspu fd;k

tk;sxkA

¼e½

;fn uxjikfydk us fdlh ifjlEifÙk ;k fdlh ifjlEifÙk lewg ds fuekZ.k ds fy, _.k fy;k

gS ;k m/kkjh yh gS rks bl ij C;kt dks iwathd`r fd;k tk;sxkA ;fn dksbZ _.k fo'ks"k dks fdlh

fof'k"V ifjlEifÙk ls lacaf/kr ugha dh tk lds rks Hkkfjr vkSlr nj ls bldk iwathdj.k fd;k

tkuk pkfg,A Hkkfjr vkSlr nj dh x.kuk ifjlEifÙk ds iw.kZ gksuk @ fufeZr gksus rFkk rRlaca/kh

fuos'k dh x;h jkf'k ij vk/kkfjr gksxhA

¼;½

m/kkjh O;; esa C;kt] izfrc)rk izHkkj tks cSd }kjk y?kq dkyhu ,oa nh?kZ dkyhu m/kkfj;ksa ij

yxk;s tkrs gSa rFkk buds ekspu ij yxus okys cV~Vk ;k izhfe;e tks bu m/kkfj;ksa ls lEc)

gks] 'kkfey fd;k tkrk gSA

¼j½

mxkgh ykxr dk iwathdj.k rc can gks tk;sxk tc ifjlEifÙk;ksa ds bfPNr mi;ksx ;k foØ;

gsrq lHkh vko';d izfØ;k;sa iw.kZ dj yh tk;A

lkekU;r% ,d ifjlEifÙk rc mi;ksx gsrq rS;kj ekuh tkrh gS tc bldk HkkSfrd fuekZ.k ;k

mRiknu iwjk dj fy;k tk;A Hkys gh lkekU; iz'kklfud dk;Z izxfr esa gSA

¼y½

,slh ifjlEifÙk ftlds fy, vuqnku izkIr gqvk gks] dks LFkk;h ifjlEifÙk ds ldy ewY; ij

ifjlEifÙk ij ewY;gkzl yxk;k tk;sxk vFkkZr~ ifjlEifÙk ewY; ls vuqnku dks ?kVk;k ugha

tk;sxkA

¼d½

C;kt @ naM C;kt tc dHkh Hkh ns; gks] ekU; fd;k tk;sxkA vof/k;ksa ds var esa C;kt vof/k

var rd ds fy, izksnHkwr gksxkA

¼[k½

fo'ks"k fuf/k @ vuqnku ls fn;s x;s _.kksa ij vftZr C;kt lacaf/kr fo'ks"k fuf/k @ vuqnku

ys[kk esa lh/ks ØsfMV fd;s tk;saxsA

¼x½

vlk/kkj.k ifjfLFkfr;ksa esa tc deZpkfj;ksa dks fn;s x;s _.kksa dh olwyh ugha dh tk ldrh gks

rks izHkkoh fof/klEer~ rjhds ls bls viysf[kr fd;k tk;sxkA

¼?k½

vU; lHkh _.k tks 2 o"kkZsa ds vf/kd igys ds gks ds fy, fuEufyf[kr izko/kku izfrekudksa ds

vuq:i izko/kku fd;k tk;sxk %&

3-21

iznÙk _.k

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k;&4

ladsrhdj.k lajpuk rFkk ys[kkvksa ds pkVZ ds bl v/;k; dk mn~ns';

bl v/;k; ds var esa vki leFkZ gks tk;saxs

4 -

ladsrhdj.k lajpuk rFkk ys[kkvksa dk pkVZ

LFkkuh; fudk;ksa ds vk;] O;;] nkf;Ro ,oa ifjlEifÙk;ksa ds 'kh"kZ ftuesa budk

oxhZdj.k gksxk rFkk ftuls ys[kkvksa ds la/kkj.k ,oa foÙkh; foojf.k;ksa dh rS;kjh

lqfo/kktud gksxh] dh O;k[;k djuk gSA

fuf/k dk;Z rFkk ys[kk 'kh"kkZsa ftudk mi;ksx uxjikfydk esa gksrk gS] dh O;k[;k

djukA

uxjikfydk ds fuf/k] dk;Z ,oa ys[kk 'kh"kkZsa ftudh vko';drk fofHkUu laO;ogkj

'kh"kkZsa dh igpku ds fy, gks] dh O;k[;k djuh gSA

laO;ogkjksa dk vk;] O;; ifjlEifÙk ;k nkf;Ro ds oxhZdj.k dj ldsaxsA

laO;ogkj dh izd`fr ds vk/kkj ij laO;ogkj 'kh"kZ ds fy, leqfpr ladsr dk p;u

dj ldsasxsA

ys[kk lafgrk ds vk/kkj ij ys[kk 'kh"kZ dk v/;;u dj ldsaxsA

4-1

Hkwfedk

bl v/;k; esa uxjikfydkvksa }kjk viuk;s x;s ladsrhdj.k lajpuk dh tkudkjh nh x;h gSA

4-2

dksfMax LVªDpj vkWQ pkVZ vkWQ ,dkmUVl fdlh Hkh ys[kk iz.kkyh dk ewy rRo gSA uxj fodkl ea=ky;

¼,e-vks-;w-Mh-½ Hkkjr ljdkj ¼th-vks-vkbZ- }kjk tkjh jk"Vªh; uxjikfydk ys[kk gLrd ¼,u-,e-,-,e-½ esa

dksfMax LVªDpj rFkk pkVZ vkWQ ,dkmUVl ls lacaf/kr vuq'kalk;sa gSaA uxjikfydkvksa }kjk la/kkfjr gksus

okyk dksfMfQds'ku LVªDpj rFkk pkVZ vkWQ ,dkmUVl jk"Vªh; uxjikfydk] ys[kk gLrd }kjk

izko/kkfur ekxZn'kZu ij vk/kkfjr gSA ftlesa fcgkj dh uxjikfydkvksa dh fof'k"V vko';drkvksa @

vis{kkvksa ds vuq:i lek;kstu fd;s x;s gSaA

4-3

dksfMax LVªDpj fcgkj ds lHkh uxjikfydkvksa ij leku :i ls ykxw ekuk tk;sxkA

4-4

fcgkj dh uxjikfydkvksa ds fy, dksfMfQds'ku LVªDpj esa fuEufyf[kr lewg gksaxs %&

fcgkj dh uxjikfydkvksa ds fy, lkadsfrd lajpuk ¼dksfMfQds'ku LVªDpj½

fuf/k

dk;Z

{ks=

ys[kk 'kh"kZ

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

4-5

mi;qZDr izR;sd lewg ds fy, dksfMx LVªDpj dk foospu vkxs vkus okys vuqPNsnksa esa fd;k x;k gSA

4-6

fdlh xfrfof/k @ fuf/k ds ys[kk ds fy, vyx cfg;ksa ds la/kkj.k dh vko';drk @ mn~ns'; mlds

fy, QaM dk fuf/k ladsr ¼QaM dksM½ r; djus dk ekunaM gksxkA fcgkj dh uxjikfydkvksa ds fy, fuf/k

ladsr ¼QaM dksM½ ,d Lrjh; gksxk rFkk ,d vad }kjk iznf'kZr fd;k tk;sxkA mnkgj.k ds fy,

uxjikfydk dh lkekU; fuf/k fuEu :i ls fn[kk;h tk;sxh%&

4-7

ftu fuf/k;ksa ds fy, vyx cfg;ka la/kkfjr dh tk;saxh rFkk vyx foÙkh; foojf.k;ka rS;kj gksaxh] dk

mYys[k ifjf'k"V 4-1 tks fuEufyf[kr gS] esa fd;k x;k gS %&

4-8

pwafd gjsd fuf/k dk viuk vyx vfLrRo gSA vr% bu fuf/k;ksa ls gq, fdlh laO;ogkj dks buesa ls izR;sd

fuf/k ds fy, vyx ys[kk cfg;ksa esa la/kkfjr ys[kk esa ntZ djus dh vko';drk gksxhA ,d fuf/k ls nwljs

fuf/k ds chp ,d fuf/k ds nkf;Ro @ O;; dk Hkqxrku vU; fuf/k ls djus ,d fuf/k dh vk; nwljs fuf/k

}kjk izkIr fd;s tkus vkfn ds laO;ogkjksa dks lacaf/kr fuf/k ds foÙkh; foojf.k;ksa esa izfrosfnr fd;k tkuk

visf{kr gksxkA tgka l{ke izkf/kdkj ds vuqeksnu ds ifjisz{; esa jfk'k dh okilh visf{kr ugha gks ogka nksuksa

fuf/k;ksa ds vf/k'ks"kksa dks izHkkfor djus ds fy, tjuy izfof"V dh tk;sxhA tgka jkf'k vizkI; jg tkrh gS

ogka mls varj fuf/k izkI; ;k varj fuf/k Hkqxrs; ds :i esa izfrosfnr fd;k tk;sxk

4-9

blds vykos] tSlk Åij esa vafdr gS] uxjikfydk,¡ izR;sd fuf/k ds fy, vyx&vyx foÙkh; foojf.k;ka

rS;kj djsxh rFkk uxjikfydk Lrj ij lc ds fy, ,d lesfdr fooj.kh Hkh rS;kj dh tk;sxhA

4-10

dk;Z dk rkRi;Z gS uxjikfydk }kjk nh tk jgh lsok ;k laikfnr fd;k tk jgk dksbZ fof'k"V dk;ZA

izLrkfor dk;Z ladsr ¼QUd'ku dksM½ dk;kZsa dh lwph ¼QaDlUl fyfLVax½ tks jk"Vªh; uxjikfydk ys[kk

gLrd ds ekxZ n'kZu esa izko/kkfur gS] ds vuq:i izFke nks Lrj dk dksfMax LVªDpj ¼ladsr lajpuk½

la/kkfjr fd;k tkuk vko';d gSA izFke Lrj dk;Z lewg crkrk gSA ,u0,e0,0,e0 esa dqy 10 dk;Z

lewgksa dk fooj.k gS tks uxjikfydk }kjk fd;s tk jgs dk;kZsa dk o`gÙk oxhZdj.k izLrqr djrs gSaA dk;Z

xqzi dksM ¼QaD'ku xzqi dksM½ esa fcgkj dh fo'ks"k vko';drkvksa ds vuqdwy c<+ksÙkjh dh tk ldrh gSA

4-11

izR;sd dk;Z lewg ¼QD'ku xzqi½ ds v/khu nwljk Lrj fo'ks"k izdkj ds dk;Z dk izfrfuf/kRo djrk gS ftls

fuf/k

dk;Z

uxjikfydk lkekU; fuf/k

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

,u0,e0,0,e0 }kjk dk;Z fooj.k ¼QaD'ku fMLØhI'ku½ dgk x;k gSA ,u0,e0,0,e0 us 10 vnn dk;Z

fooj.k izfrikfnr fd;s gSaA u;s dk;Z lewgksa ds vfrfjDr dk;Z fooj.k cuk;s x;s gSaA

4-12

mi;qZDr ds vfrfjDr nks vadksa dk ,d Lrj midk;Z ¼lc&QaD'ku½ dk gS ftldk mi;ksx midk;kZsa @

xfrfof/k;ksa dks Li"V djus gsrq gksrk gSA pwafd midk;Z ¼lc QaD'ku½ lacaf/kr dk;Z fooj.k ¼QaD'ku

fMLØhI'ku½ dk milsV gSA vr% ;g vko';d gS fd izR;sd midk;Z dks lac) dk;Z fooj.k rFkk dk;Z

lewg ds lkFk la;qDr dj izLrqr fd;k tk;A mlh izdkj mi&midk;Z midk;Z ds lclsV gSaA

4-13

lHkh vk; ,oa O;; fof'k"V dk;Z lewgksa ds v/khu fpfUgr gksaxsA mnkgj.k ds fy, ek/;fed f'k{kk ij O;;

dk;Z fooj.k lkekU; f'k{kk ds v/khu fn[kk;k tk;sxkA tks dk;Z lewg ^f'k{kk* ds v/khu iM+rk gSA bl

ekeys esa pwafd dksbZ mi dk;Z ugha gSA vr% bls ^00* }kjk fn[kk;k tk;sxkA blls lacaf/kr dk;Z ladsr

¼QaD'ku dksM½ fuEu :i ls vafdr fd;s tk;saxs%&

4-14

izR;sd dk;Z ¼QaD'ku½ ds fy, vk;&O;;d fu;a=.k izHkkoh gksxkA dk;Z ,oa muls lacaf/kr ladsrksa

,d lwph vuqyXud&4-2 ds :i esa layXu dh tkrh gSA

4-15

ljdkjh lajpuk esa O;; ds fy, jkf'k dh ekax ml foHkkx }kjk rS;kj dh tkrh gS tks dk;Z laikfnr djrk

gSA bl izdkj ukfer dk;kZsa ds fy, og mÙkjnkf;Ro dsUnz cu tkrk gSA

dk;ZdÙkkZ lewg blh dk

izfrfuf/kRo djrs gSaA izR;sd lewg dk mi&Lrj fof'k"V laxBukRed <kapk dks crkrk gS tks 'kgjh

LFkkuh; fudk;ksa esa miyC/k gSA bl Lrj dk mi;ksx 'kgjh LFkkuh; fudk;ksa esa dsoy vkarfjd fu;a=.k ds

fy, gksrk gSA ;gh dkj.k gS fd blds fy, dksbZ ladsr lajpuk fofgr ugha dh tk jgh gSA

4-16

{ks= uxjikfydkvksa ds HkkSxksfyd {ks=ksa dk izfrfuf/kRo djrs gSaA {ks= ,d HkkSxksfyd iz{ks= dk izfrfuf/kRo

djrk gS ftlls vk; ;k O;; lacaf/kr gSA {ks= ladsr ¼QhYM dksM½ fdlh HkkSxksfyd {ks= fo'ks"k ds vk;

vkSj O;; dh igpku djus ds mn~ns'; ls cuk;s x;s gSaA tSls& pqukoh okMZ vkfnA

4-17

fcgkj esa uxjikfydk;sa rhu vadksa ds {ks= ladsr ¼QhYM dksM½ dk mi;ksx djsxh tks pqukoh okMZ dk

izfrfuf/kRo djsaxsA

4-18

{ks= dksM izR;sd uxjikfydk }kjk viuh vko';drk ds vuq:i fu/kkZfjr fd;k tk;sxkA

4-19

bl izdkj] pquko okMZ&4 ds fy, fuEufyf[kr {ks= ladsr ¼QhYM dksM½ gksxkA

4-20

iz/kku dk;kZy; ftls fdlh pquko okMZ ds :i esa ugha tkuk tk ldrk ds vk; O;; ds fy, pqukoh okMZ

dk {ks= ladsr ^00* fn[kk;k tkrk gSA

40&f'k{kk

37&lkekU; f'k{kk

01&ekè;fed f'k{kk

dk;Z lewg ¼QaD'ku xzqi½

dk;Z fooj.k ¼QaD'ku

mi&dk;Z ¼lc&QD'kau½

fMLØhI'ku½

dk;ZdÙkkZ

{ks= ¼QhYM½

4- pquko okMZ&11

pqukoh okMZ

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

ys[kk 'kh"kZ

4-1-1

izkFkfed ys[kk 'kh"kZ

mnkgj.kkFkZ %& 11]

4-1-2

eq[; 'kh"kZ dksM

4-1-3

y?kq 'kh"kZ dksM

4-21

,u-,e-,-,e- }kjk fofgr ladsr lajpuk ¼dksM LVªDpj½ ds vuqlkj ys[kk 'kh"kZ dks eq[; 'kh"kZ]

y?kq 'kh"kZ rFkk foLr`r 'kh"kZ esa foHkkftr fd;k x;k gSA eq[; 'kh"kZ rFkk y?kq 'kh"kZ ,u-,e-,-,e-

}kjk fofgr gSA budk vuqikyu ns'k ds lHkh uxjikfydkvksa }kjk fd;k tkuk gSA

4-22

bl rjg izLrkfor ys[kk lajpuk esa izkFkfed ys[kk 'kh"kZ ds v/khu izFke nks Lrj ,u-,e-,-,e-

}kjk fofgr lwph ds vuq:i gksaxsA eq[; 'kh"kZ 3 vad dk gksxkA bldk igykk vad ys[kk dh

izd`fr ;k izdkj crk;sxk tSls vk;] O;;] ns;rk ;k vkfLr;ka @ ckn ds nks vadksa dks vk;] O;;]

ns;rk ;k vkfLr ds fof'k"V Js.kh dh O;k[;k ds fy, mi;ksx esa yk;k tk;sxkA

O;; dksfV ds v/khu tks izeq[k eq[; 'kh"kZ dksM gSa os LFkkiuk] iz'kklfud O;;] ifjpkyu ,oa

laiks"k.k vkfn ds gSaA

4-23

izR;sd eq[; 'kh"kZ dksM ds v/khu nwljk Lrj y?kq 'kh"kZ dksM n'kkZrk gS tks eq[; 'kh"kZ dksM dk

milsV gS] mnkgj.kkFkZ ,u-,e-,-,e- esa fofgr O;; eq[; 'kh"kZ dksM esa 10 y?kq 'kh"kZ dksMZ tks

eq[; 'kh"kZ dksM ds O;; dh Js.kh dks vkxs mi foHkkftr djrk gSA

4-24

2&2 vadksa dk rhljk ,oa pkSFkk Lrj uxj fodkl ,oa vkokl foHkkx }kjk fofgr fd;k tk;sxkA

bl izdkj ys[kk 'kh"kZ dksM ukS vadksa dk gksxkA

4-25

izkFkfed ys[kk 'kh"kZ esa pkj Lrj dk foospu fuEuor~ gS %&

4-26

eq[; 'kh"kZ dksM rhu vadksa dk gksxk %& eq[; 'kh"kZ dksM dk igyk vad igpku vad ¼vkbZ-Mh-

fMftV½ gksxk tks laO;ogkj dh izd`fr dks bafxr djsxkA

;fn igyk vad 1 gS rks ;g jktLo vk; dks iznf'kZr djsxkA

;fn igyk vad 2 gS rks ;g jktLo O;; dks iznf'kZr djsxkA

;fn igyk vad 3 gS rks ;g iwathxr izkfIr;ka ,oa nkf;Ro dks iznf'kZr djsxkA

;fn igyk vad 4 gS rks ;g iwathxr O;; ,oa ifjlEifÙk;ksa dks iznf'kZr djsxkA

4-27

eq[; 'kh"kZ dksM ds vxys nks vad lacaf/kr eq[; 'kh"kZ dksMZ dh yxkrkj Øe la[;k;sa gksaxhA

mnkgj.k ds fy, ;fn igyk vad 1 gS vFkkZr~ jktLo vk;] rks vxys nks vad jktLo vk; ds

fofHkUu Jksrksa dks iznf'kZr djsaxsA tSls dj jktLo] xSj&dj jktLo] leuqnsf'kr jktLo]

{kfriwfrZ;ka vkfnA

4-28

y?kq 'kh"kZ dksM nks vadksa dk gksrk gS tks eq[; 'kh"kZ dksM dk vkSj vf/kd foLrkj crkrk gSA

mnkgj.k ds fy, jktLo izkfIr ;fn dk;kZy; Hkou ds fdjk;k dk gS rks bls fuEu:I ls

fn[kk;k tk;sxk %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

eq[; 'kh"kZ

jktLo vk;

eq[; 'kh"kZ

uxjikfydk dh laifÙk;kas ls fdjk;k vk;

y?kq 'kh"kZ

dk;kZy; Hkouksa ls fdjk;k

4-1-4

4-29

foLr`r 'kh"kZ dksM y?kq 'kh"kZ dksM dk vkxs dk fooj.k crkrk gSA foLr`r 'kh"kZ dksM 2 vadksa dk

gksrk gS ftldh 'kq:vkr ^01* ls gksrh gSA mnkgj.kkFkZ ;fn jktLo izkfIr dk;kZy; mu Hkouksa

ds fdjk;k ls gS tks iz'kklfud Hkou gS rks bls fuEu :i ls fn[kk;k tk;sxk %&

eq[; 'kh"kZ

jktLo vk;

eq[; 'kh"kZ

uxjikfydk dh laifÙk;ksa ls fdjk;k vk;

y?kq 'kh"kZ

dk;kZy; Hkouksa ls fdjk;k

foLr`r 'kh"kZ

deZpkjh vkoklksa ls fdjk;k

mi foLr`r 'kh"kZ

deZpkjh vkokl la[;k dk fdjk;k

bl fuEu :i ls fpf=r fd;k tk;sxk

4-1-5

mi foLr`r 'kh"kZ dksM

4-30

mi foLr`r 'kh"kZ dksM esa foLr`r 'kh"kZ dksM ds fooj.k dk foLrkj fd;k tkrk gSA mi&foLr`r 'kh"kZ dksM

nks vadksa dk gS tks ^01* ls 'kq: gksrk gSA mnkgj.k ds fy, ;fn Lij ifj;kstuk ds v/khu izkIr fof'k"V vuqnku ls

eyhucLrh fodkl ;kstuk ds v/khu jSu clsjk fufeZr fd;k tkrk gS rks bl fuEu :i ls fn[kk;k tk;sxk %

o`gÙk 'kh"kZ

jktLo O;;

o`gÙk 'kh"kZ

dk;ZØe O;;

y?kq 'kh"kZ

fof'k"V vuqnku

foLr`r 'kh"kZ

Lij vuqnku ds v/khu ;kstukvksa

mi&foLr`r 'kh"kZ

eyhu cLrh fodkl

4-1-6

f}rh;d 'kh"kZ

4-31

f}rh;d ek/;fed ys[kk 'kh"kZ lgk;d [kkrksa dks iznf'kZr djrs gSaA bls uxjikfydk laLFkkokj ys[kk

la/kkfjr djikrh gSA mnkgj.k ds fy, bl Lrj ij vkiwfÙkZdÙkkZ okj ;k laosndokj ys[kk la/kkfjr gks

ldrk gSA ;fn vko';d gks rks bldk mi;ksx ifj;kstuk @ dk;ZØeokj O;; dh igpku ds fy, Hkh

fd;k tk ldrk gSA lgk;d [kkrkvksa ds dksfMax ykWftd rFkk vadksa dh la[;k ys[kk inkf/kdkjh dh

lgefr ls lacaf/kr uxjikfydk }kjk r; dh tk ldrh gSA

foLr`r 'kh"kZ dksM

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

4-1-8

uxjikfydkvksa ds dksM

4-37

fcgkj ljdkj }kjk 'kgjh LFkkuh; fudk;ksa dks jkf'k ds fu/kkZj.k rFkk fuf/k;ksa ds fudklh

ds fy, tks

dksM fn;s x;s gSa os uxjikfydk dksM ds :i esa mi;ksx esa yk;s tkrs gSaA uxjikfydkvksa ds fy, dksM

dk lajpuk fuEuor gS %&

4-37

lacaf/kr uxjikfydk;sa fodsUnzhd`r ys[kk la/kkj.k ds fodYi dk ewY;kadu ,oa fopkj dj ldrh gSA

4-38

vk;&O;;d dsUnz ,d bdkbZ gS ftlds fy, vyx vk;&O;;d rS;kj fd;k tkuk gSA dk;Z] {ks= lewg ds

,d lkFk mi;ksx ls uxjikfydk dk vk;&O;;d dsUnz curk gS vFkkZr~ vk;&O;;d 'kh"kZ dk fu/kkZj.k

dk;Z ,oa {ks= ds fy, gksxkAizkFkfed ys[kk 'kh"kZ ctV 'kh"kZ ds :i esa mi;ksx esa yk;s tk;saxsA

4-39

mnkgj.k ds fy, iFkksa laiks"k.k ,oa la/kkj.k dk O;; dk ctV dk fu/kkZj.k leqfpr ys[kk 'kh"kZ esa gksxkA

bls vlSfud fuekZ.k dk;Z ds v/khu lM+d ,oa iSny iFk dk;Z ds fy, fpfUgr fd;k tk;sxkA ftl

HkkSxksfyd {ks= ls O;; lacaf/kr gksxk mls {ks= ds v/khu j[kk tk;sxkA

4-40

;gka vafdr fd;k tk ldrk gS fd izR;sd MsfoV ,oa ØsfMV izfof"V ds fy, fuf/k ,oa ys[kkad.k fo"k;ksa dks

'kkfey fd;k tk;sxkA tcfd ctV dsUnz esa ctV fu;a=.k ys[kkvksa dks 'kkfey fd;k tk;sxkA mnkgj.k

ds fy, jktLo O;;] vk;] iwathxr O;;A

tgka ctV dsUnz lanfHkZr ugha gks ogka lwpuk izk|ksfxdh {ks= dks bafxr djus ds fy, ^^00** dk mi;ksx gksxkA tc

laO;ogkj dks fdlh fuf/k ds lkFk lEc) fd;k tk lds rks ,d gh fuf/k ds fy, lHkh MsfoVksa rFkk ØsfMVksa

dks bafxr fd;k tk;sxk tks iwjh izfof"V esa 'kkfey gksxkA

4-41

la{ksi esa] lHkh MsfoV ,oa ØsfMV ds fy, QaM dksM ¼fuf/k ladsr½ ,d gh gksxk tcfd ctV dksM fdlh

laO;ogkj esa dfri; MsfoV ,oa ØsfMV ij ykxw gksaxsA laO;ogkj esa izR;sd MsfoV ,oa ØsfMV ds fy, ys[kk

dksM cny tk;saxsA

4-42

dksM esa ifjorZu izR;sd dksM ds fy, lacaf/kr izkf/kdkj ls vuqeksnu izkIr dj dksM cnys tk ldrs gSaA

4-43

tSlk igys dgk tk pqdk gS fd QaM dksM uxj fodkl ,oa vkokl foHkkx] fcgkj ljdkj }kjk fu/kkZfjr

gSA vr% buesa dksbZ cnyko uxj fodkl ,oa vkokl foHkkx] fcgkj ljdkj }kjk gh fd;k tk ldrk gSA

4-1-8

ys[kk dk dsUnzhdj.k @ fodsUnzhdj.k

ys[kkadu bdkb;ka

4-1-9

vk;&O;;d ¼ctV½ dsUnz

4-1-10

QUM dksM ¼fuf/k ladsr½

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

4-1-11

dk;Z dksMZ ¼QUD'ku dksM½

pkVZ vkWQ ,dkmUV~l ds mi;ksx gsrq lkekU; ekxZ&n'kZu ,oa funs'k

4-44

QaD'ku dksM esa cnyko @ foLrkj jk"Vªh; Lrj ij gh fd;k tk ldrk gSA fdlh vko';drk ds dkj.k

QaD'ku dksM esa fdlh c<+ksÙkjh ds fy, jkT; ljdkj 'kgjh fodkl ea=ky; ls vuqjks/k djsxhA ea=ky;

}kjk rr~laca/kh xfBr lfefr QaD'ku xzqi esa u;s 'kh"kZ tksM+ ldrh gSA

4-45

uxj fodkl ,oa vkokl foHkkx] fcgkj ljdkj dk;Z fooj.k dksM tksM+ ldrh gSA fd;s x;s fdlh o`f)

dks lfefr dks crk;h tk;sxhA

4-46

uxjikfydk;sa QaD'ku dksM rFkk mi&dk;Z dksM esa fdlh c<+ksÙkjh ds fy, viuk vuqjks/k uxj fodkl

ea=ky;] Hkkjr ljdkj dks Hkst ldrh gSA

4-47

pkVZ vkWQ ,dkmUV~l ds mi;ksx ds le; fuEufyf[kr ekxZ n'kZu @ funZs'k dk vuqlj.k fd;k tkuk

pkfg,%&

dk;Z ladsr] eq[; ,oa y?kq 'kh"kZ ladsr tks gLrd esa fn;s x;s gSa] jkT; ds lHkh 'kgjh LFkkuh;

fudk;ksa esa le:i ykxw gSa]

dk;Z ladsr esa u;k en tksM+us ds fy, uxj fodkl ,oa vkokl foHkkx dks 'kgjh fodkl ea=ky;] Hkkjr

ljdkj ls vuqjks/k djuk gksxkAbl fufeÙk lfefr gh dk;Z ladsr esa u;k en tksM+ ldrh gSA

pwafd ;g QkjesV ¼[kkdk½ vafre gSA vr% blesa dksbZ eq[; 'kh"kZ tksM+k ugha tk ldsxkA ;fn bldh

vko';drk gks rks uxj fodkl ,oa vkokl foHkkx dk vuqeksnu visf{kr gksxkA

LFkkuh; 'kgjh fudk; ds Lrj ij dksbZ y?kq 'kh"kZ tksM+k ugha tk ldrkA blds fy, jkT; Lrj ij

uxj fodkl ,oa vkokl foHkkx dks lwpuk nh tk;sxhA izkIr lwpukvksads vuq:i uxj fodkl ,oa

vkokl foHkkx le;≤ ij vfrfjDr y?kq 'kh"kkZsa dk vko';d :i ls fu/kkZj.k dj ldrk gSA

uxj fodkl ,oa vkokl foHkkx us jkT; Lrj ij foLr`r 'kh"kkZsa] muds fooj.k rFkk ladsr la[;k ys[kkad.k

gsrq r; dh gSA bu 'kh"kkZsa dk mi;ksx leku :i ls lHkh 'kgjh LFkkuh; fudk;ksa }kjk fd;k

tk;sxkA ;fn fdlh 'kgjh LFkkuh; fudk; ds fy, dksbZ foLr`r 'kh"kZ] vf}rh; :i ls vko';d gks rks

bls LFkkuh; fudk; Lrj ij l'kDr LFkk;h lfefr ds vuqeksnu ls tksM+k tk ldrk gSA

uxjikfydk }kjk mi;ksx esa yk;s tkus okys lHkh ys[kkvksa ds ladsr dh eq[; lwph ys[kk foHkkx }kjk

la/kkfjr dh tk;sxhA

'kgjh LFkkuh; fudk; Lrj ij [kkrk esa mUgha ys[kkvksa dks [kksyk tk;sxk ftudk laO;ogkj 'kgjh LFkkuh;

fudk; ds Lrj ij fd;k tkrk gSA vr% bl gLrd esa fn;s x;s lHkh ladsrksa dk mi;ksx 'kgjh LFkkuh;

fudk; }kjk fd;k tkuk vko';d ugha gSA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k; 5

lkekU; ys[kkad.k i)fr;k¡

Hkwfedk

ys[kk ogh

fcgkj dks"kkxkj lafgrk 2011 ds /kjk 349 esa ifjHkk"kr LFkkuh fuf/k ls lacaf/kr ysunsu dk

la/kkj.k fcgkj dks"kkxkj lafgrk 2011 ds izko/kku ds vuqlkj fd;s tk;saxs

lkekU; ys[kkad.k i)fr;k¡ ds bl v/;k; dk mís'; gS&

uxjikfydk }kjk la/kkfjr fd, tk jgs gS ys[kk cfg;ksa] izi=ksa ,oa iaft;ksa ds ckjs esa vkidks cqfu;knh

tkudkjh nsuk

izksnHkwr ¼vØqvy½ vk/kkfjr ys[kkad.k iz.kkyh dk fogaxkoyksdu djuk

bl v/;k; ds var eas vki

ykxw ys[kkad.k i)fr] ys[kk cfg;ksa] izi=ksa ,oa iaft;ksa dh tkudkjh izkIr dj ysaxs

ys[kkad.k i)fr le> ldsaxsaA

5-1

bl v/;k; esa izksnHkwr ¼vØwvy½ vk/kkfjr ys[kkad.k iz.kkyh ds v/khu uxjikfydk }kjk viuk, tkusokys

lkekU; ys[kkad.k iz.kkyh rFkk la/kkfjr gks jgs ys[kk cfg;ksa dk foospu fd;k x;k gSA

5-2

fcgkj uxjikfydk vf/kfu;e 2007 }kjk ;Fkk izko/kkfur rFkk lacaf/kr jkT; dh vko';drkuqlkj ;Fkk

la'kksf/kr jk"Vªh; uxjikfydk ys[kk gLrd ds vuq:i izR;sd foÙkh; o"kZ ds fy, vyx&vyx ys[kk

cfg;ka la/kkfjr dh tk;saxhA ljdkj }kjk ;Fkk fu/kkZfjr izR;sd fuf/k ds fy, vyx&ys[kk cfg;ka

la/kkfjr dh tk;saxhA

5-2¼d½

5-3

uxjikfydk }kjk fuEufyf[kr eq[; ys[kk cfg;ka la/kkfjr dh tk;sxh

¼d½

jksdM+ ogh ¼izi= thb,u&1,½ jksdM+ laca/kh laO;ogkjks dh izfof"V ds fy, ewy izfof"V dh cgh gksxhA

jksdM+ cgh esa nks Hkkx ;Fkk ^izkfIr* ,oa ^Hkqxrku* gksaxsA uxjikfydk dh vksj ls dqy izkIr uxnh dks

^izkfIr* Hkkx esa rFkk lHkh uxn Hkqxrku] ^Hkqxrku* Hkkx esa ntZ fd, t;saxs buesa cSad esa uxnh tek rFkk

fudlh Hkh lfEefyr jgsxhA

¼[k½

cSad ogh ¼izi= thb,u&1ch½ cSad laca/kh laO;ogkjksa dh izfof"V ds fy, ewy izfof"V ogh gksxhA cSad ogh

esa nks Hkkx gksaxs ;Fkk ^izkfIr;ka* ,oa ^Hkqxrku* A uxjikfydk dh vksj ls fd, x, lHkh laxzg.k izkfIr Hkkx esa

rFkk lHkh Hkqxrku ^Hkqxrku* Hkkx esa ntZ fd, tk;saxsA ¼izR;sd cSad ys[kk ds fy, vyx cSad cfg;ka

la/kkfjr dh tk ldrh gSA ykxw fu;eksa ,oa fofu;eksa ds v/khu laifÙk ,oa vU; djksa] tykiwfrZ midj]

yksd fuekZ.k fo'ks"k fuf/k;k¡ vfxze vuqnku izkfIr laxzg.k&tek djus vkfn ds fy, vyx&vyx ukfer

cSad ys[ksa lapkfyr fd, tk ldrs gSAvyx&vyx fuf/k ds fy, vyx&vyx cSad ogh lapkyu dks

fuEu:i dks fuEu:i ls ns[kk= tk ldrk gSA

¼x½

tjuy ogh ¼izi= thb,u&2½ jksdM+ ,oa cSad ds vfrfjDr vU; lHkh laO;ogkjksa dh izfof"V ds fy,

izfof"V dh ewy ogh gksxh jksdM+ ;k cSad ls fHkUu laO;ogkj dks mlds MsfoV ,oa ØsfMV i{k esa foHkkftr

djrs gq, loZizFke tjuy ogh esa ntZ fd;k tk,xk tgk¡ ls mls lacaf/kr [kkrk ys[kk esa p<+k;k tk,xkA

mnkgj.k ds fy, laifÙk dj ,oa vU; djks ds foi= tkjh fd;k tkuk] vkiwfrZ dÙkkZ ds foi=ksa dh izkfIr

ij mudk nkf;Ro Lohdkj fd;k tkuk ,sls laO;ogkjks ds mnkgj.k gSA ftUgsa loZizFke tjuy ogh esa ntZ

fd;k tkrk gSA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

119

¼?k½

[kkrk ¼izi= thb,u&3½ og] ogh gS ftlesa pkVZ vkQ ,dkmUVl esa of.kZr lHkh ys[kk j[ks tk;saxsA [kkrk

dk nks i{k gS MsfcV ,oa ØsfMV tjuy ogh ¼izi= thb,u&2½ esa ys[kkadu dh izfof"V ds le; ftl ys[kk

'kh"kZ dks MsfcV fd;k tk,xk ;k tks jksdM+ ogh@cSad ogh ¼izi= thb,u&1½ ds Hkqxrku Hkkx esa ntZ fd,

x, gksaxs mUgsa [kkrk ds MsfcV Hkkx esa p<+k;k tk,xkA mlh izdkj tjuy ogh ¼izi= thb,u&2½ esa

ys[kkadu dh izfof"V ds le; ftl ys[kk 'kh"kZ dks ØsfMV fd;k tk,xk ;k tks jksdM+ ogh@cSad ogh ds

izkfIr Hkkx esa ntZ fd, x, gksaxs mUgsa [kkrk ds ^ØsfMV* Hkkx esa p<+k;k tk,xkA jksdM+ ogh] cSad ogh ;k

tjuy ogh dh izR;sd izfof"V ¼cSad esa uxnh tek ;k cSad ls uxnh ;k ,d cSad [kkrk ls nwljs cSad [kkrk

esa varj.k ds laO;ogkjksa dsk NksM+dj½ dks [kkrk esa p<+k;k tk,xkA fdlh ys[kkad.k vof/k esa fdlh ys[kk

'kh"kZ esa fd, x, lHkh laO;ogkjksa dh lwph [kkrk esas ik;h tk ldsxhA ewy izfof"V ogh ls [kkrk esa iksfLVax

dh O;k[;k bl v/;k; esa vkxs crk;h x;h gSA

5-4

uxjikfydkvksa ds Lrj ij rS;kj fd, x, Hkkmpj ewy izfof"V cfg;ks esa laO;ogkj ntZ djus ds cqfu;knh

vfHkys[k gSA izR;sd izdkj ds fy, Hkkmpjks dh la[;k vyx&vyx gksxh rFkk izR;sd fuf/k ds fy,

mudk dksM ¼ladsr½ fHkUu gksaxsA izR;sd o"kZ Hkkmpjksa dh la[;k u;s fljs ls 'kq: dh tk,xhA

uxjikfydkvksa }kjk rS;kj fd, tkus okys ys[kk vfHkys[kksa dk fooj.k fuEufyf[kr gS%&

¼d½

uxn@cSad izkfIr Hkkmpj ¼izi= thb,u&4½ vfHkys[k cSad ogh@cSad ogh esa izkfIr ntZ djus ds fy,

rS;kj fd, tk;saxsA cSadlZ uxn izkfIr ds fy, uxnh izkfIr Hkkmpj rFkk psdksa fMekUM Mªk¶Vks] cSadlZ psdks

vkfn ftUgsa mxkgh gsrq cSad esa tek fd;k tkuk visf{kr gksxk ds fy, cSad izkfIr Hkkmpj rS;kj fd,

tk;saxsA jksdM+ laO;ogkjksa rFkk izR;sd cSad [kkrk ds laO;gkj ds fy, vyx&vyx la[;kvksa dh Jsf.k;ka

la/kkfjr dh tk;sxhA mnkgj.k ds fy, cSad [kkrk ,0 ,oa ch0 ds fy, Øe'k% Hkkmpj la[;k

ch0vkj0Hkh0&,&1 rFkk oh0vkj0Hkh0&ch&1 ,oa ckn dh la[;kvksa dk mi;ksx fd;k tk ldrk gSA

ys[kkad.k vfHkys[k

120

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼[k½

jksdM+ cSad Hkqxrku Hkkmpj ¼izi=&thb,u&5½ vfHkys[k jksdM+ ogh ,oa cSad ogh esa izkfIr ntZ djus ds

fy, rS;kj fd;k tk,xkA jksdM+ laO;ogkjksa ,oa izR;sd rjg ds cSad laO;ogkjksa ds fy, vyx&vyx

la[;kvksa dh Jsf.k;ka viuk;h tk;sxhA mnkgj.k ds fy, cSad [kkrk ,e ,oa ,u ds fy, cSad Hkqxrku

vfHkJoksa dh Hkkmpj la[;k chihHkh&,e&1] rFkk chihHkh&,e&2 ,oa ckn dh dze la[;kvksa dk mi;ksx

fd;k tk ldrk gSA

¼x½

dUVªk Hkkmpj ¼izi= thb,u&6½ vfHkys[k uxnh jkf'k cSad esa tek djus ;k cSad ls uxnh fudkyus ;k

,d cSad ls nwljs cSad esa jkf'k ds varj.k ds fy, rS;kj fd, tk;saxsA

¼?k½

tjuy Hkkmpj ¼izi=&thb,u&7½ vfHkys[k tjuy ogh esa izfof"V ntZ djus ds fy, rS;kj fd;s tk;saxsA

bu izfof"V;ksa esa uxnh ;k cSad ls lacaf/kr dksbZ laO;ogkj lfEefyr ugha jgsxkA

5-5

uxjikfydk ds fofHkUu foHkkxksa esa la/kkfjr gksus okyh ys[kk ofg;k¡] izi= ,oa iaft;ksa dks fu/kkZj.k dk

izko/kku lacaf/kr fu;eksa ,oa fofu;eksa esa fd, x, gSA fQj Hkh fofHkUu foHkkxksa ls izkIr gksus okyh lwpukvksa

dks ntZ djus gsrq izi= ftuds vk/kkj ij laO;ogkj ntZ fd, tk;saxs] dks ckn ds v/;k;ksa esa fofgr fd;k

x;k gSA fuEufyf[kr lkfj.kh 5-1 esa la/kkfjr gksus okyh dqN vU; iaft;ksa rFkk izi=ksa dk mYys[k fd;k

x;k gS%&

vU; iaft;k¡@izi=

lkfj.kh 5&1

vU; lkekU; iaft;ka ,oa izi=

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

121

laxzg.kksa ds ys[kkad.k gsrq viuk;h tkus okyh i)frA

izkfIr] tek ,oa laxzg.k ds ys[kkad.k dh lkekU; i)fr fuEuor gksxh%&

laxzg.k inkf/kdkjh }kjk dh x;h olwyh ¼foi= laxzgd@foHkkx@varfjr laLFkku½

izkfIr jlhn fuxZr djuk%&

laxzg.k iath izfof"V%&

ikorh dk esaeksjsUMe rS;kj djuk%&

lacaf/kr foHkkx ds fyfid }kjk lR;kiu fd;k tkuk%&

foHkkxk/;k{k }kjk izkf/kd`r fd;k tkuk%&

uxjikfydk ds fu/kkZfjr dk;kZy; es izs"k.k%&

laxzg.k dsUnzks ij gqvk laxzg.k ¼ukfer cSad 'kk[kk;sa@ckgjh laxzg.k dsUnz@cSadksa esa lh/kk tek

vkfn½

5-7

uxjikfydk esa laxzg.kksa dh izkfIr jlhn laxzg.k inkf/kdkfj;ksa ¼foi= laxzkgdksa@foHkkx@varfjr

laLFkkuksa] laxzg.k dsUnz ¼vFkkZr ukfer cSad 'kk[kk;sa@ckgjh laxzg.k dsUnz@ cSadks esa lh/ks tek vkfn½ rFkk

uxjikfydk ds laxzg.k dk;kZy;ksa ¼vFkkZr] {ks=h; dk;kZy;@eq[; dk;kZy; vkfn½ }kjk fuxZr fd, tk

ldrs gSA

¼d½

laxzg.k inkf/kdkjh uxn@psd fMekUM Mªk¶V ds :i esa dh x;h lHkh laxzg.kksa ds fy, ikorh jlhn izi=

thb,u&8 esa tek djus okys dks nsaxsaA

fnuHkj dh x;h olwyh laxzg.k iath tks izi= thb,u&11 esa la/kkfjr gksxh] ds lacaf/kr dkWyeksa esa ntZ

fd;k tk,xk] bl ;ksx fudkyk tk,xk rFkk bls vadks ,oa v{kjks esa vafre izfof"V ds uhps i`"B esa fy[kk

tk,xkA bl ij laxzg.k djus okys viuk gLrk{kj ntZ djsaxsA

olwyh gks tkus ds ckn laxzg.k inkf/kdkjh izi= thb,u&12 esa eseksjsUMe vkQ DysD'ku rS;kj djsaxs

laxzg.k ds ;ksx dks vadks ,oa v{kjks esa eseksjsUMe esa fy[kk tk,xk rFkk laxzg.k iath dh rjg bl ij

gLrk{kj fd;k tk,xkA

Hkqxrku djus okys i{k dks nh x;h ikorh dh izfr;ksa ds lkFk ikorh ogh] laxzg.k iath rFkk eseksjsUMe

vkQ DysD'ku dh lPph izfrfyfi foHkkx ds ukfer fyfid ds le{k izLrqr dh tk,xh tks bldh tkap

djsaxsA laxzg.k iath rFkk eseksjsUMe vkQ dysD'ku esa izR;sd izfof"V ds fy, fu/kkZfjr LFkku ij] bu nksuks

vfHkys[kksa esa bu izfof"V;ksa ds lR;kiu ds leFkZu esa viuk laf{kIr gLrk{kj djsaxsA

foHkkxk/;k{k eseksjsUMe vkQ dysD'ku dks izkf/kd`r djsaxsA laxzg.k iath] izkfIr jlhn ogh rFkk eseksjsUMe

vkQ dysD'ku laxzg.k inkf/kdkjh dks uxjikfydk laxzg.k d;kZy; esa izs"k.k gsrq okil dj fn;k

tk,xkA lkof/kd vk/kkj ij foHkkxk/;{k eseksjsUMe vkWQ dysD'ku rFkk laxzg.k iath dh okLrfod tkpa

djsaxsA

laxzg.k inkf/kdkjh olwyh x;h jde rFkk eseksjUMe vkQ dysD'ku dh ,d izfr uxjikfydk ds

fu/kkZfjr dk;kZy; esa tek djsaxsA

¼[k½

uxjikfydk }kjk ,d O;fDr ukfer fd;k tk,xk tks laxzg.k dsUnzks ls lEidZ dj nSfud laxzg.kksa dks

ntZ djsxk bu dsUnzks ij gq, laxzg.kksa ds fy, vyx ls

laxzg.k iath rFkk eseksjsUMe vkQ DysD'ku

la/kkfjr fd;k tk,xkA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

123

nSfud olwyh dk fooj.k izkIr fd;k tkuk%&

izkfIr jlhn tkjh djuk%&

laxzg.k iath esa izfof"V%&

laxzg.k dk eseksjsUMe vkQ dysD'ku rS;kj djuk%&

izkIr psdks dh iath esa izfof"V djuk%&

ys[kk foHkkx dks lefiZr djuk%&

¼x½

uxjikfydk laxzg.k dk;kZy;¼{ks=h;@eq[; dk;kZy;½ esa laxzg.k %&

izkfIr jlhn tkjh djuk%&

laxzg.k iath esa izfof"V%&

laxzg.k dk;kZy;ksa fd;s x;s laxzg.kksa dh izfof"V%&

vius dk;kZy; esa fd;s x;s laxzg.k ds fy, %&

ukfer O;fDr laxzg.k dsUnzks ls lEidZ dj fnuHkj izkIr fd, x, jkf'k;ksa dk cSadksa] ys[kk varj.k ds :i esa

laxzg.k rFkk laxzg.k dsUnzks ij dh x;h olwfy;ksa dk izkfIr jlhn okj fooj.k izkIr djsxkA

ukfer O;fDr izi= thb,u&8 esa mu lHkh i{kks dks vyx&vyx izkfIr jlhn tkjh djsaxs ftUgksus bu

laxzg.k dsUnzksa ij@ek/;e ls Hkqxrku fd;k gSA

fnuHkj dh x;h olwyh laxzg.k iath izi= thb,u&11 esa la/kkfjr gksxh] bls fofHkUu dkyeksa ea ntZ fd;k

tk,xk] budk ;ksx fudkyk tk,xk rFkk vafre izfof"V ds uhps i`"B ij bls vadksa ,oa v{kjksa esa vafdr

dj ukfer O;fDr }kjk gLrk{kfjr fd;k tk,xkA

ukfer O;fDr foHkkxokj izi= thb,u&12 esa la/kkfjr esaeksjsUMe vkQ dysD'ku dks rS;kj djsxkA blls

eseksjsUMe esa fnuHkj esa olwyh x;h dqy jkf'k dk ;ksx vadksa ,oa v{kjksa esa fy[kk tk,xk rFkk laxzg.k iath

dh Hkkafr eseksjsUMe esa gLrk{kj vafdr fd;k tk,xkA izR;sd foHkkx dk eseksjsUMe vkQ dysD'ku] pkyku

,oa blls lacaf/kr foi=ksa ds lkFk lacaf/kr foHkkx dks vfHkys[k v|ru djus ds fy, Hkstk tk,xkA

ukfer O;fDr izkIr izR;sd psd dh izfof"V izi= thb,u&9 esa la/kkfjr izkIr psdksa dh iath esa djsxkA

izkIr psdksa dh iath fNfnzr i=d ds :i esa la/kkfjr dh tk ldrh gS rkfd bldh nwljh izfr dk mi;ksx

psdks dks cSad ;k uxjikfydk ds vU; laxzg.k dk;kZy;ksa esa tek djus gsrq fd;k tk ldsA

eseksjsUMe vkQ dysD'ku rFkk tek iphZ ¼;fn jkf'k lh/ks cSad esa tek dh x;h gks½ izkIr psdksa ds iath dh

izfr ¼tgk¡ laxzg.k inkf/kdkfj;ksa us lh/ks jkf'k laxzg.k dsUnzks ij tek ugh fd;k gks½ uxjikfydk laxzg.k

dk;kZy; esa tek djsaxs rkfd blls lacaf/kr ys[kkad.k izfof"V ikfjr gks ldsA

uxjikfydk laxzg.k dsUnz }kjk i{kksa ls uxn@ psd@fMekUM Mªk¶V ds :i esa izkIr lHkh izkfIr;ksa ds fy,

izi= thb,u&8 esa izkfIr jlhn tkjh dh tk;sxhA

laxzg.k dk;kZy;ksa }kjk lefiZr eseksjsUMe vkQ dysD'ku ds vk/kkj ij laxzg.k iath esa ,d lesfdr

izfof"V uxjikfydk laxzg.k dk;kZy; }kjk ikfjr dh tk,xhA

fnuHkj fd;k x;k laxzg.k iath tks izi= thb,u&&11 esa la/kkfjr gksxh] ds lacaf/kr dkyeksa esa ntZ dh

tk,xh] bldk ;ksx fudkyk tk,xk rFkk bls vadks ,oa v{kjksa esa vafre izfof"V ds uhps i`"V ij fy[kk

tk,xkA bl ij laxzg.k inkf/kdkjh viuk gLrk{kj vafdr djsaxsA

124

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

eseksjsUMe vkQ dysD'ku rS;kj djuk%&

laxzg.k inkf/kdkfj;ksa }kjk dh x;h olwyh ds fy,%&

vius dk;kZy; esa fd, x, laxzg.k ds fy, izfof"V %&

lacaf/kr foHkkx ds fyfid }kjk lR;kiu%&

foHkkxk/;{k }kjk izkf/kd`r fd;k tkuk%&

psd izkfIr iath esa izfof"V djuk%&

nSfud laxzg.k lkj rS;kj djuk%&

ys[kk foHkkx esa lefiZr djuk%&

laxzg.k inkf/kdkfj;ksa }kjk lefiZr eseksjsUMe vkQ dysD'ku ds vk/kkj ij uxjikfydk laxzg.k

dk;kZy; foHkkxokj eseksjsUMe vkQ dysD'ku tks izi= thb,u&12 esa la/kkfjr gksxk ds fy, ,d

lesfdr izfof"V ikfjr djsxkA

uxjikfydk laxzg.k dk;kZy; esa fd, x, laxzg.k ds fy, foHkkxokj eseksjsUMe vkQ dysD'ku tks izi=

thb,u&12 esa la/kkfjr gksxk] rS;kj fd;k tk;sxkA nSfud laxzg.k dk ;ksx fudkydj mls vadks ,oa

v{kjks esa fy[kk tk,xk rFkk bl ij laxzg.k iath dh rjg gLrk{kj fd;k tk,xkA izR;sd foHkkx dk

eseksjsUMe vkQ dysD'ku lacaf/kr foHkkx dks vfHkys[kk v|ru djus ds fy, Hkstk tk,xkA laxzg.k

inkf/kdkfj;ksa }kjk lefiZr eseksjsUMe vkQ dysD'ku ds lkFk vuqlaxh foi= ,oa pkyku lqyHk lUnHkZ gsrq

vuqyXu jgsaxsA

Hkqxrku djus okys i{k dks nh x;h ikorh dh izfr;ksa ds lkFk laxzg.k iath rFkk eseksjsUMe vkQ dysD'ku

dh lPph izfrfyfi foHkkx ds ukfer fyfid ds le{k izLrqr dh tk,xh tks bldh tkap djsaxsA laxzg.k

iath rFkk eseksjsUMe vkQ dysD'ku dh izR;sd izfof"V ds fy, fu/kkZfjr LFkku ij os bu nksukas vfHkys[kksa esa

bu izfof"V;ksa ds lR;kiu ds leFkZu esa viuk laf{kIr gLrk{kj djsaxsA

foHkkxk/;{k eseksjsUMe vkQ dkysD'ku dks izkf/kd`r djsaxsA laxzg.k iath izkfIr jlhn ogh rFkk eseksjsUMe

vkQ dysD'ku ,oa laxzg.k iath laxzg.k inkf/kdkjh dks uxjikfydk laxzg.k dk;kZy; esa isz"k.k

gsrq

okil dj fn;k tk;sxkA lkof/kd vk/kkj ij foHkkxk/;{k eseksjsUMe vkWQ dysD'ku ,oa laxzg.k iath dh

okLrfod tkap djsaxsA

uxjikfydk laxzg.k dk;kZy; izi= thb,u&9 esa la/kkfjr psd izkfIr iath esa dk;kZy; esa izkIr rFkk

laxzg.k inkf/kdkfj;ksa }kjk tke fd, x, lHkh psdksa dh izfof"V djsxkA psd izkfIr iath fNfnzr fd, x,

i=d ds :i esa la/kkfjr dh tk ldrh gS rkfd bldh nwljh izfr dk mi;ksx psdks dks cSad ;k

uxjikfydk ds vU; laxzg.k dk;kZy;ksa esa tek djus gsrq fd;k tk ldsA

laxzg.k iath] laxzg.k dsUnz rFkk uxjikfydk laxzg.k dk;kZy; ls miyC/k fooj.k ds vk/kkj ij izi=

thb,u&13 esa nSfud laxzg.k lkj rS;kj fd;k tk,xkA nSfud laxzg.k ,d vkoj.k i=d gS ftlesa

uxjikfydk laxzg.k dk;kZy; }kjk laxzfgr dqy jktLo dk lkjka'k vafdr jgrk gSA

nSfud laxzg.k lkj] eseksjsUMe vkQ dysD'ku] rFkk tekiphZ ¼cSad esa lh/ks tek fd, x, jkf'k ds ekeysa

esa½ psd izkfIr iath dh izfr ¼tgk¡ jkf'k laxzg.k inkf/kdkfj;ksa }kjk lh/ks tek ugha dh x;h gks½ ys[kk

foHkkx esa lefiZr dh tk,xh rkfd mlds fy, ys[kkad.k izfof"V ikfjr dh tk ldsA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

125

¼d½

cSad ¼dks"kkxkj esa tek&uxn@psd@fMekUM Mªk¶V ds :i esa izkIr lHkh jkf'k vxys fnu

cSad@dks"kkxkj@ys[kk ¼vksa½ ¼yksd ys[kk dks NksM+dj½ esa izsf"kr fd;k tk,xkA cSad@dks"kkxkj esa izs"k.k nks

izfr;ksa esa rS;kj fd, pkyku ds ek/;e ls fd;k tk,xkA pkyku jksdM+ iky }kjk rS;kj fd;k tk,xk

ftl ij eq[; uxjikfydk inkf/kdkjh ;k bl gsrq vf/kd`r fdlh inkf/kdkjh }kjk gLrk{kj fd;k

tk,xkA cSad@dks"kkxkj }kjk ikorh;qDr pkyku dh ewy izfr jksdM+iky }kjk uxjikfydk dk;kZy; esa

nkf[ky dh tk,xhA

¼[k½

cSad@jksdM+ izkfIr Hkkmpj rS;kj djuk%&

ys[kk foHkkx jksdM@psd@cSad Mªk¶V ds :i esa izkIr dqy laxzg.k ds fy, cSad @ uxnh izkfIr Hkkmpj

¼izi= thb,u&4½ esa rS;kj djsxk rFkk izkIr nSfud laxzg.k lkj ¼izi= thb,u&13½ ds vk/kkj ij izfr

fnu izkIr laxzg.k ntZ djus ds fy, izfof"V ikfjr djsxkA

mnkgj.k ds fy,& psd ds ek/;e ls izkIr lqjf{kr tek ds fy, fuEufyf[kr izfof"V ikfjr dh tk,xh%&

cSad dk uke rFkk ys[kk la[;k vafdr fd;k tk;A

leqfpr ys[kk 'kh"kZ ¼tSls ykxw gks½ dk mi;ksx fd;k tk;A

tgk¡ jkf'k dk laxzg.k ckgjh laxzg.k dsUnz ij fd;k x;k gks] tgk¡ jkf'k vHkh laxzfgr gksuh gks ogk¡ ys[kk

foHkkx izfof"V ikfjr dj ckgjh laxzg.k dsUnzks ls izkI; dks MsfcV rFkk lacaf/kr vk; 'kh"kZ dks ØsfMV

djsxkA

¼x½

cSad ogh esa izfof"V%& O;ogkj] esa mi;qZDr izfof"V cSad ogh ¼izi= thb,u&1 ch½ izkfIr Hkkx ds cSad dkye

esa fuEu rjhds ls dh tk,xhA

ys[kk foHkkx esa dh tkusokyh dkjZokbZ

uksV%&

126

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼t½

jktLo ds laxzg.k dks ntZ djus ds fy, ikfjr gksus okyh izfof"V;ksa v/;k;ksa esa of.kZr gSA

¼>½

lgk;d [kkrksa dks v|ru djuk%& ys[kk foHkkx lHkh izeq[k jktLoksa ds fy, vyx&vyx lgk;d [kkrk

izi= thb,u&34 esa la/kkfjr djsxkA lgk;d [kkrk nSfud vk/kkj ij dk;Zokj mij esa of.kZr vftZr vk;

uxjikfydk }kjk izkIr jkf'k;ksa dk vyx&vyx fooj.k miyC/k djk;saxsA izR;sd dk;Z ¼QaD'ku½ ds fy,

vyx&2 iUuk vkoafVr fd;k tk,xk ftlesa izR;sd dk;Z ls gq;h vk; ntZ dh tk,xhA tc dksbZ vk;

vftZr gksxh rks bls lcls igys jksdM+ ogh@ cSad ogh ds izkfIr i{k esa ;k lacaf/kr foHkkxksa }kjk lefiZr

foi=ksa ds vk/kkj ij tjuy ogha esa ntZ fd;k tk,xkA blds ckn bls eq[; [kkrk esa lacaf/kr vk; ys[kk

ds ØsfMV i{k esa ntZ fd;k tk,xkA blds lkFk&lkFk bls lacaf/kr dk;Z ¼QaD'ku½ ds fy, la/kkfjr

lgk;d [kkrk ds lacaf/kr vk; ds fy, fu/kkZfjr iUus ds vk; dkWye esa ntZ fd;k tk,xkA

¼V½

dk;Z jktLo foHkkx }kjk fofHkUu izdkj ds 'kh"kksZ esa izkIr jkf'k ftldk fooj.k fuEufyf[kr gS] dks

mnkgj.k ds ek/;e ls bls Li"V fd;k tk jgk gSA

igyk fnu

laifÙk dj

:0 10000

dk;kZy; Hkous esa fdjk;k

:0 5000

laifÙk ds varj.k ij LVkEi M~;wVh

:0 1]00]000

nwljk fnu

foKkiu dj

:0 20]000

cktkj ls fdjk;k

:0 50]000

is'kkdj

:0 10]000

lgk;d ys[kk tks jktLo ds fy, la/kkfjr gS] ds iUus esa vk; ds fofHkUu Jksrksa ds fy, fofHkUu eq[; 'kh"kksZ

ds v/khu vyx&vyx dkWye cuk, x, gSa izkIr vk; dh izfof"V lkekU; [kkrk esa fd, tkus ds ckn

lacaf/kr lgk;d [kkrk esa izfof"V fuEu :is.k gksxhA

¼u½

mi;qZDr lHkh izfof"V;ksa dks eq[; [kkrk ds v/khu lacaf/kr [kkrk esa ntZ fd;k tk;sxkA bl izdkj eq[;

[kkrk eq[; vfHkys[k gS ftlls ryiV rS;kj fd;k tkrk gSA fQj Hkh fooj.k ds fy, lgk;d [kkrk dks

izklafxd djuk visf{kr gksxkA

lkfj.kh 5-2

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

129

¼B½

vU; lgk;d iaft;ksa dks v|ru djuk%& vk;okj lgk;d [kkrk ds v|ru fd, tkus ds ckn lqjf{kr

tek vkfn dh izkfIr ds fy, vU; lgk;d [kkrs v|ru fd, tk;saxsA

¼M½

mi;qZDr izR;sd izfof"V%& loZizFke eq[; [kkrk esa lacaf/kr [kkrk ys[kk esa ntZ dh tk,xhA bl izdkj

eq[; [kkrk iw.kZ vfHkys[k gSA ftlls ryiV rS;kj fd;k tk ldrk gSAfQj Hkh dk;Zokj fooj.k tkuus ds

fy, lgk;d [kkrk dks izklafxd fd;k tkuk visf{kr gSA

¼<+½

izR;sd dk;Z ds fy, eq[; 'kh"kZokj vk; dk lkjka'k lgk;d [kkrk ls fuEufyf[kr izi= esa rS;kj fd;k tk

ldrk gSA

¼r½

Åij esa rS;kj fd, x, eq[; vk;'kh"kksZ dk lkjka'k ryiV ls rS;kj fd, x, eq[; 'kh"kZokj vk; ls vo';

feyuk pkfg,

¼Fk½

tek fd, x, psd@Mªk¶Vksa ls lacaf/kr fooj.kksa dks v|ru djuk%&

Ukfer O;fDr ¼ftlus psd tek fd;k gS½ }kjk lacaf/kr cSad es tek fd, x, psd@Mªk¶V ds

Hkqukus@okil djus ds dk;Z dh vuqorhZ dkjZokbZ dh tk,xhA Hkquk, x, @ugha Hkquk, tk lds

psd@fMekUM Mªk¶V dk fooj.k laxzg.k dsUnz@uxjikfydk laxzg.k dk;kZy; ftuds }kjk okLro esa

psd tek fd, x, gS] cSad ls leUo; LFkkfir dj izi= thb,u& 10 esa izkIr psdks ds fLFkfr fooj.kh ds

ek/;e ls ys[kk foHkkx dsk miyC/k djk;saxsA tks psd udkj fn, x, gS] mudk fooj.k jksdM+iky dks

miyC/k djk;k tk,xkA jksdM+iky udkj fn, x, psdksa dk fooj.k nSfud laxzg.k lkj izi= thb,u&

13 ds izi= esa rS;kj djsaxsA

¼n½

udkjs x, psdks ds fooj.k ds vk/kkj ij ys[kk foHkkx mi;qZDr dafMdk ^t* esa ikfjr izfof"V dks mYVh

izfof"V vFkkZr~ cSad izkfIr Hkkmpj rS;kj djus ij ikfjr djsxkA

ys[kk ds mi;qZDr 'kh"kZ tks ykxw gks vafdr fd;k tk;A

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

Lkkfj.kh 5-3

130

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼/k½

Qhl ,oa miHkksDrk izHkkj vkSj foØh rFkk fdjk;k [kjhn ls lacaf/kr udkjs x, psdksa ds fy, lgk;d [kkrs

Hkh i;kZIr rjhds ls v|ru fd;s tk;saxsA

¼u½

lkekU;r% udkjs x, psdks ij iz'kklfud izHkkj yxk;k tkuk pkfg,A

5-8

Hkqxrku ds ys[kkad.k ds fy, viuk;h tkusokyh i)fr

uxjikfydk }kjk uxn ;k psd ;k foi= ds ek/;e ls Hkqxrku fd;k tk ldrk gSA

5-9

psd ds }kjk Hkqxrku dh i)fr fuEufyf[kr gS%&

¼d½

uxjikfydk ls lacaf/kr nkos ys[kk foHkkx esa izkIr fd;s tk;saxsA foi= dh izfof"V Hkqxrku gsrq foi= dh

iath tks izi= thb,u&14 esa la/kkfjr gksxh] esa dh tk,xh rFkk nkok lR;kiu gsrq lacaf/kr foHkkx dks Hkst

fn;k tk,xkA

¼[k½

lacaf/kr foHkkx ds Lrj ij lR;kiu lacaf/kr foHkkx izi=&14 esa la/kkfjr foi= tks nkok@Hkqxrku dh

izd`fr ij fuHkZj djsxk] rS;kj fd;k tk,xkAfoi= ij Hkqxrku gsrq lR;fir dk eqgj yxk dj lacaf/kr

izkf/kdkfj;ksa }kjk gLrk{kj fd;k tk,xkA

lacaf/kr inkf/kdkjh }kjk Lohd`r gksus ds mijkar ,d Hkqxrku vkns'k ¼izi= thb,u&15½ lacaf/kr foHkkx

}kjk rS;kj fd;k tk,xkA foi= Hkqxrku vkns'k] nkok ls lacaf/kr vfHkys[k ys[kk 'kk[kk@ izkd tkap

'kk[kk dks Hkst fn;k tk,xkA

¼?k½

ys[kkad.k@ izkd tkap ls lacaf/kr O;fDr Hkqxrku vkns'k ds laca/k esa fuEufyf[kr dkjZokbZ djsaxs%&

foi= nkok ds leFkZu okys vfHkys[k tSls bUO;k;l] foi= vkfn ij eqgj yxh gS rFkk ^Hkqxrku gsrq

lR;kfir* vafdr dj lacaf/kr foHkkx ds inkf/kdkjh }kjk gLrk{kj fd;k x;k gSA

lacaf/kr 'kh"kZ ds v/khu i;kZIr vk; O;; vkoaVu@izko/kku miyC/k gSA

Ø;@ LFkk;h ifjlaifÙk@ fuos'k iath esa izfof"V ls lacaf/kr lk{; ds :i esa i`"V la[;k rFkk lUnHkZ

layXu@ miyC/k gSA

LFkk;h ifjlaifÙk;ksa ds fuekZ.k@ vtZu ds ekeysa esa lqjf{kr tek jkf'k ds foeqfDr ls lacaf/kr Hkqxrku ds

vfHkJo ds ekeysa esa blds lkFk dk;Z iw.kZrk izek.k i= izkIr gqvk gS rFkk bldh ,d izfr vuqyXu dh

x;h gSA

Ø;kns'k] ftlds lkFk v|ru izkIr enks@HkaMkj izkfIr rFkk budh fof'k"V ds vuq:i vPNs@

larks"ktud gksus dk izlax vafdr gks] izkfIr@ xsV ikl] uksV vkfn Hkqxrku Hkkmpj ds lkFk layXu gSA

blds vykos lacaf/kr iath tSls LFkk;h ifjlaifÙk@HkaMkj@fuos'k@vkfn iath dk HkkSfrd lR;kiu dj

lqfuf'pr fd;k tk ldrk gS fd Hkqxrku ls lacaf/kr foi=ksa dh izfof"V lacaf/kr iaft;ksa esa dh x;h gSa

¼p½

Åij esa of.kZr izfØ;k ds vuq:i Hkqxrku vkns'k lacaf/kr i`PNk gksus ftlesa HkaMkj@ekih iqfLr@;k

LFkk;h ifjlaifÙk ;k Hkqxrku gsrq foi= dh iath ls lacaf/kr Qksfy;ksa@ i`"V la[;k vafdr ugha jguk

'kkfey gSa] bls Hkqxrku vkns'k ij vafdr dj lacaf/kr foHkkx ds okil dj fn;k tk,xkA

¼N½

lacaf/kr foHkkx dh x;h i`PNk ¼tSlk mij esa of.kZr gS½ dk vuqikyu dj Hkqxrku vkns'k ,oa vU;

nkok dh izkfIr

¼x½

Hkqxrku vkns'k rS;kj djuk%&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

131

iaft;ksa@izi=ksa eas vko';d la'kks/ku djrs gq, vfHkys[kksa dks iqu% ys[kk@izkd tkap 'kk[kk dks la'kksf/kr

Hkqxrku vkns'k ds iqujkoyksdu gsrq okil HkstsaxsA

¼t½

fcy dk izksnHkwr ¼vdwz½ gksuk& Hkqxrku vkns'k ,oa blds vuqlaxh vfHkys[kksa ds larks"ktud lR;kiu ds

mijkar Hkqxrku vkns'k Hkqxrku gsrq foeqDr fd;k tk,xkA Hkqxrku dh Lohd`fr gksus ij Hkqxrku gsrq foi=

iath esa tks ys[kk foHkkx esa izi= thb,u& 14 esa la/kkfjr gS] esa v|ru izfof"V dh tk,xh rFkk tjuy

Hkkmpj rS;kj fd;k tk,xkA

¼>½

jksdM+@cSad Hkqxrku Hkkmpj rS;kj djuk%& ys[kk foHkkx }kjk lR;kfir Hkqxrku ds fy, uxn@cSad

Hkqxrku Hkkmpj ¼izi= thb,u&5½ esa rS;kj fd;k tk,xkA O;; ,oa Hkqxrku dks ntZ djus ds fy, dh

tkusokyh izfof"V;ksa dk mYys[k vkxs ds v/;k;ks ;Fkk v/;k;&11 yksd fuekZ.k] v/;k;&12 HkaMkj]

v/;k;&13 LFkkiuk O;;] v/;k;&15 vU; jktLo O;; vkfn esa fd;k x;k gSA

¼´½

psd rS;kj djuk%& uxn@cSad Hkqxrku Hkkmpj ds lR;kiu ds mijkar psd rS;kj fd;k tk,xkA cSad

Hkqxrku Hkkmpj ds rS;kj gksus dh frfFk psd dh frfFk gksxhA psd cukus okyk O;fDr psd dh frfFk

Hkkmpj ij vafdr djsxkA rS;kj fd, x, psd dh izfof"V psd fuxZe iath tk ¼izi= thb,u&16½ esa

la/kkfjr gS] esa fd;k tk,xkA

¼V½

psd gLrk{kj djuk] izkf/kd`r inkf/kdkjh ¼x.k½ psd] uxnh@cSad Hkqxrku Hkkmpj rFkk psd fuxZe iath

ij gLrk{kj djsaxsA

¼B½

Hkqxrku dh izfof"V ntZ djuk uxnh@ cSad Hkqxrku Hkkmpj ij gLrk{kj gksus ds mijkar ys[kk foHkkx

Hkqxrku gsrq fuEu fyf[kr izfof"V ikfjr djsxkA

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

¼M½

cSad ogh esa izfof"V%& O;ogkj esa mi;qZDr izfof"V cSad ogh ¼izi= thb,u&1 ch0½ esa Hkqxrku i{k esa fuEu

rjhds ls ikfjr dh tk,xhA

132

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

O;; ls lacaf/kr lgk;d [kkrk ds v|ru djuk%&

ys[kk foHkkx lHkh izeq[; O;;ksa ds fy, vyx&vyx lgk;d [kkrk izi= thb,u&35 ds la/kkfjr

djsxkA lgk;d [kkrk nSfud vk/kkj ij uxjikfydk }kjk fd, x, mij esa of.kZr O;; dk vyx&vyx

fooj.k miyC/k djk;saxsA izR;sd dk;Z ¼QaD'ku½ ds fy, vyx&vyx iUuk vkoafVr fd;k tk,xkA tc

Hkh dksbZ O;; gksxk rsk igys jksdM+ ogh@cSad ogh esa Hkqxrku i{k esa ;k lefiZr tjuy Hkkmpj ds ØsfMV

i{k esa ntZ fd;k tk,xkA blds ckn bls eq[; [kkrk esa lacaf/kr O;; ys[kk esa MsfoV i{k esa ntZ fd;k

tk;sxkA blds lkFk&lkFk bls dk;Z ¼QaD'ku½ ds fy, la/kkfjr lgk;d [kkrk esa lacaf/kr O;; ds fy,

fu/kkZfjr iUus ds O;; dkWye esa ntZ fd;k tk,xkA

[kkrk esa izfof"V %& cSad cgh ls [kkrk izi= th-b-,u-&3 esa fdjk;k] eglwy ,oa dj ys[kk ds dszfMV

lkbM esa fuEu :i ls izfof"V dh tk;sxhA

fdjk;k eglwy ,oa dj ys[kk

Jksr vfHkys[k& Hkqxrku vkns'k izi=&th0b0,u0&15

v|ru fd;s x;s vfHkys[k&cSad cgh] [kkrk

&cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

¼Fk½

O;ogkj esa mi;qZDr izfof"V yksd fuekZ.k cgh ¼izi= th0b0,u0&1½ esa Hkqxrku i{k esa fuEufyf[kr izfof"V

ikfjr dh tk;sxh rFkk [kkrk ¼izi=&th0bZ0,u0&3½ esa iksfLVax fd;k tk;sxkA

O;; ls lacaf/kr lgk;d [kkrk ds v|ru djuk%&

ys[kk foHkkx lHkh izeq[; O;;ksa ds fy, vyx&vyx lgk;d [kkrk izi= thb,u&35 ds la/kkfjr

djsxkA lgk;d [kkrk nSfud vk/kkj ij uxjikfydk }kjk fd, x, mij esa of.kZr O;; dk vyx&vyx

fooj.k miyC/k djk;saxsA izR;sd dk;Z ¼QaD'ku½ ds fy, vyx&vyx iUuk vkoafVr fd;k tk,xkA tc

Hkh dksbZ O;; gksxk rsk igys jksdM+ ogh@cSad ogh esa Hkqxrku i{k esa ;k lefiZr tjuy Hkkmpj ds ØsfMV

i{k esa ntZ fd;k tk,xkA blds ckn bls eq[; [kkrk esa lacaf/kr O;; ys[kk esa MsfoV i{k esa ntZ fd;k

tk;sxkA blds lkFk&lkFk bls dk;Z ¼QaD'ku½ ds fy, la/kkfjr lgk;d [kkrk esa lacaf/kr O;; ds fy,

fu/kkZfjr iUus ds O;; dkWye esa ntZ fd;k tk,xkA

¼n½

dk;Z yksd fuekZ.k foHkkx }kjk fofHkUu izdkj ds 'kh"kksZ esa fd, x, O;; jkf'k fuEufyf[kr mnkgj.k ds

ek/;e ls bls Li"V fd;k tk jgk gS%&

deZpkfj;ksa dk osru

:0 50]000

iqLrd ,oa if=dk;sa

:0 5000

HkaMkj dh [kir

:0 15000

lM+dks dh ejEefr

:0 1]00]000

lapkj O;;

:0 5000

dEI;wVj lkefxz;ksa dh [kir

:0 10000

igyk fnu

nwljk fnu

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

135

¼/k½

O;; ls lacaf/kr lgk;d ys[kk ds iUus eas O;; ds fofHkUu eq[; 'kh"kksZ ds fy, vyx&vyx dkye cuk,

x, gSA fd, x, O;; dh izfof"V lkekU; [kkrk esa fd, tkus ds ckn lacaf/kr lgk;d [kkrk esa izfof"V

fuEufyf[kr rjhds ls dh tk,xhA

5-09 ¼i½ izR;sd dk;Z ¼QaD'ku½ ds fy, lgk;kd [kkrk ls eq[; 'kh"kZokj O;; dk lkjka'k

fuEufyf[kr izi= ¼lkfj.kh 5-5½ esa rS;kj fd;k tk,xk %

¼Q½

eq[; O;; 'kh"kksZ dk ;ksx tks Åij rS;kj fd;k x;k gS dk ryiV ls rS;kj fd, x, foLr`r 'kh"kZokj O;;

vuqlwfp;ksa ls vo'; feyuk pkfg,A

¼c½

vU; lgk;d ys[kkvksa dks v|ru fd;k tkuk O;;okj lgk;d [kkrk ds v|ru fd, tkus ds mijkar

vU; lgk;d [kkrk tSls O;fDrxr ukeksa ds [kkrs vkfn dks fd, x, Hkqxrku ds lanHkZ esa v|ru fd;k tk

ldrk gSA

5-10

jksdM+ vkSj @ ;k cSad ls lEc) laO;ogkjksa ds vfrfjDr vU; laO;ogkjksa ds vfrfjDr vU; laO;ogkjksa ds

fy, ys[kk foHkkx tjuy cgh esa izfof"V gsrq ,d tjuy Hkkmpj ¼izi= th-bZ-,u-&7½ rS;kj djsxkA

tjuy cgh esa izfof"V ntZ djus dk rjhdk fuEufyf[kr mnkgj.k esa Li"V fd;k x;k gS %

5-11

laifÙk ,oa vU; djksa dks mxkgh ds fy, ekax tkjh djus gsrq ys[kk foHkkx fuEu tjuy Hkkmpj ¼izi= th-

bZ-,u-&7½ esa rS;kj djsxk rFkk tjuy cgh ¼izi=& th-bZ-,u-&2½ es fuEufyf[kr izfof"V ikfjr djsxk %

Tkjuy izfof"V;ksa dk ys[kkad.k %

136

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

5-14

iwoZorhZ laO;ogkjksa dks ntZ djus esa gqbZ Hkwy ds fy, Hkh tjuy izfof"V ikfjr dh tk,xh %

mnkgj.k ds fy, % ;fn izi=ksa ds foØ; ls vk; yksdfuekZ.k laosndksa ls fuca/ku 'kqYd ds :i esa ys fy;k

x;k gSA

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk,A

¼x½

mi;qZDr dks la'kksf/kr djus ds fy, ys[kk foHkkx tjuy Hkkmpj ¼izi=&th-bZ-,u-&7½ rS;kj djsxk rFkk

fuEufyf[kr izfof"V ikfjr djsxk %

LFkk;h @ dk;kZy; vfxze %

5-15

fofHkUu inkf/kdkfj;ksa @ uxjikfydk ds foHkkxksa dks fn, x, LFkk;h vfxze ¼[kqnjk uxnh½ ds Hkqxrku dks

fn, x, vfxze ds :i esa ntZ fd;k tk,xkA vfxze:i esa fd, x, O;; dk fooj.k fofHkUu foHkkxksa esa

la/kkfjr vfxze iath ¼izi= th-bZ-,u-&17½ esa ntZ dh tk,xhA fn, x, LFkk;h vfxze dh izfof"V LFkk;h

vfxze iath ¼izi= th-bZ-,u- 18½ esa Hkh ntZ dh tk;sxhA LFkk;h vfxze ds izfrLFkkiu ds fy, lacaf/kr

foHkkx Hkqxrku vkns'k ¼izi=& th-bZ-,u-&15½ esa rS;kj djsaxsA

5-16

mlh rjg uxjikfydk dehZ ftUgs uxjikfydk dh vksj ls O;; djus ds fy, vfxze fn;k tkrk gS] fd,

x, O;; ds fy, Hkqxrku vkns'k rS;kj djsaxsA ;g dkjZokbZ ftl mís'; ds fy, vfxze fn;k x;k Fkk

mldh iwfrZ esa fd, x, O;; gksrs gh dh tk,xhA

¼d½

okLro esa tks izfof"V ikfjr gksuh pkfg, Fkh og fuEufyf[kr gS %

¼[k½

ijUrq Hkwy ls fuEufyf[kr izfof"V ikfjr gks x;h gS %

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

139

5-17

LFkk;h vfxze ;k dk;kZy; vfxze ds fo:) fd, x, O;; ds fo:) Hkqxrku vkns'k mlh rjhds ls

Lohd`r fd;k tk,xk tSls lkekU; O;; ds le; fd;k tkrk gSA

cSad izHkkj %&

5-18

uxjikfydk }kjk yh x;h cSafdx lsokvksa ds vuq:i cSad }kjk lsok izHkkj laO;ogkj izkslsflax izHkkj

¼mnkgj.kkFkZ % fMekUM Mªk¶V deh'ku] ckgj ds psdksa dk Dyh;fjax pktZ vkfn½ }kjk fy;k tkrk gSA

5-19

cSad ,Mokbl ds ek/;e ls vius izHkkjksa dk fooj.k miyC/k djkrs gSA uxjikfydk;sa MsfcV ,Mokbl ds

vk/kkj ij cSad izHkkjksa dk ys[kkad.k djsaxhA izkfIr jlhn ds vHkko esa cSad pktsZt dk ys[kkad.k cSad

lek/kku fooj.k ftldh O;k[;k v/;k; 26 lek/kku izfØ;k esa dh x;h gS] ds en ds :i eas uxjikfydk

}kjk dh tk;sxhA ys[kkad.k izfof"V lek/kku fooj.k dh frfFk dks ikfjr gksxhA cSad pktsZt dh ys[kkad.k

izfof"V fuEuor gksxh %

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk,A

5-20

psd dh lkekU; oS|rk vof/k rhu ekg gSA dks"kkxkj ij fuxZr psd fuxZr dh frfFk ls N% ekg ;k ,slh

vYi vof/k tks ljdkj }kjk fu/kkZfjr dh tk,] ds fy, oS/k gSA

Hkqxrku ugh gksrk gS vkSj oS|rk vof/k lekIr gks tkrh gS rks psd iqjkuk gks tkrk gSA

5-21

xrdkfyd psdksa ds fu/kkZj.k ds fy, vfo/k ds var esa ys[kk foHkkx psd fuxZe iath

¼izi=&th0b0,u0&16½ rFkk cSad lek/kku fooj.k ¼v/;k;&26 lek/kku i)fr;ka dh lkjf.k 26-2 esa

izi= fn;k x;k gS] dh leh{kk djsaxsA ,sls vizpfyr psadksa ds fy, os cSad izkfIr Hkkmpj

¼izi=&th0b0,u0&4½ esa rS;kj djsaxs rFkk dkYifud ikorh ntZ dh tk;sxhA psd fuxZr iath ¼izi=

th0b0,u&10½ esa vko';d foojf.k;ka v|ru dh tk;saxhA bu vizfpyr psdksa ds laca/k esa ys[kk

fuEufyf[kr izfof"V ikfjr djsaxh%&

5-22-1

tc bu izpfyr psdksa ds cnys u;s psd tkjh fd;s tk;a rks ys[kk foHkkx cSad Hkqxrku Hkkmpj

¼izi=&th0bZ0,u0&5½ rS;kj djsxkA lacaf/kr inkf/kdkfj;ksa }kjk cSad Hkqxrku Hkkmpj dh Lohd`fr Fkk

ml ij gLrk{kj gksus ds ckn ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

iqjkus @ xrdkfyd psd %

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

140

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

cSad dk uke rFkk ys[kk la[;k vafdr fd;k tk;A

v|ru fd;s tkus okys vfHkys[k & tjuy cgh [kkrk

Hkqxrku gsrq lkekU; funs'k

dUVªk izfof"V dk ys[kkad.k %

5-23

vizpfyr psd ys[kkvksa ls lacaf/kr ns;rk dh leh{kk le;≤ ij dh tk;sxh rFkk os vizpfyr psd

tks fuxZe dh frfFk ls 3 o"kkZsa ;k ljdkj }kjk fu/kkZfjr vof/k esa fQj ls oS/k ugha cuk;s x;s gksa] dks

vizpfyr psdksa ls lacaf/kr izfrysf[kr ns;rk ds :i esa mYVk dj fn;k tk;sxkA bls uxjikfydk dh

vU; vk; esa fn[kk;k tk;sxkA vU; vk; dh ekU;rk gsrq ys[kk foHkkx }kjk fuEufyf[kr izfof"V ikfjr

dh tk;sxh %&

5-24

ys[kk foHkkx }kjk fd;s x;s lHkh Hkqxrku jksdM+ iath @ cSad cgh ¼izi=&th-b-,u-&1 ,- ,oa 1 ch½ esa tc

dHkh laO;ogkj fd;k tkrk gks] nSfud :i ls ntZ fd;s tk;saxsA

5-25

LFkkuh; fudk; funs'kd }kjk fu/kkZfjr lhek ls vf/kd jkf'k ds psd ,dkmUV is;h ØkLM psd] fMekaM

Mªk¶V] bysDVªksfud Dyh;jsUl iz.kkyh ;k ikus okys ds [kkrs esa lh/ks tek ;k le;≤ ij fu/kkZfjr

vU; rjhdksa ls Hkqxrku fd;s tk;saxsA

5-26

uxjikfydk ds fo#) fd;s x;s lHkh nkos tks fof/klEer~ izko/kku ds v/khu dkyckf/kr gks x;s gksa dks

lkekU;r% vLohd`r dj fn;k tk;sxk rFkk ,sls dkyckf/kr nkoksa dks fcuk ifj"kn~ @ LFkkuh; 'kgjh

fudk; dh Lohd`fr ds Hkqxrku ugha fd;k tk;sxkA bl ekeys ij fu.kZ; izR;sd ekeys ds xq.k&nks"k ij

fy;k tk;sxkA

5-27

fn, x, funs'kkuqlkj tc Hkqxrku cSad }kjk fuxZr Mªk¶V ds ek/;e ls fd;k tk jgk gks rks psd ds lkFk

dksbZ vfHkys[k tSls izkf/kdkj i= vkfn] izkf/kd`r fd, tkus laca/kh vfHkys[k Hkqxrku vkns'k ¼izi=&th-bZ-

,u-&15½ dks layXu ugh fd;k tk,xkA bl <+ax ls fd, x, Hkqxrku dh izfof"V cSad ls Hkqxrku izkfIr ds

ckn dh tk,xhA Mªk¶V dh ,d izfr Hkqxrku vkns'k ds lkFk Hkh layXu dh tk,xhA uhfrxr fu.kZ; ds

vuq:i ftl fnu Mªk¶V rS;kj gks tk, mlh fnu mls izkIr fd;k tk,xk rFkk mldh ys[kkad.k izfof"V

Hkh mlh fnu gksxhA

5-28

psd dk [kkstus ;k jn~n gksus dh fLFkfr esa psd fuxZr iath dks ys[kk foHkkx psd la[;k fo'ks"k ds fy,

v|ru djsxkA jn~n fd, x, psd rFkk psd fuxZr iath ij izkf/kd`r inkf/kdkjh dk gLrk{kj vafdr

jgsxkA

5-29

dUVªk izfof"V dk rkRi;Z ml izfof"V ls gS tks jksdM+ cgh dh ,d vksj rFkk cSad dh nwljh vksj ;k ,d

cSad cgh esa cgh ds vksj rFkk nwljs cSad dh cSad cgh esa nwljh vksj ntZ fd, tkrs gksA ftlls ;g fn[kk;h

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

141

iM+rk gS fd ,d gh le; fuf/k laLFkku esa vkrh rFkk laLFkku ls tkrh gSA dUVªk izfof"V;ksa dk mi;ksx

uxnh dk cSad esa tek djus] cSad ls uxnh fudkyus] fuf/k dk ,d cSad ls nwljs cSad esa varfjr djus ds

fy, fd;k tkrk gSA mnkgj.k ds fy, cSad esa uxnh tek cSad cgh ds izkfIr i{k esa fuf/k ds vkxeu dks

iznf'kZr djrk gSA blds lkFk gh jksdM+ ds Hkqxrku i{k esa bls fuf/k ds cfgxZeu dks iznf'kZr djrk gSA

mlh izdkj ,d cSad ls nwljs cSad esa varj.k dks izkIr djus okys cSad cgh ds izkfIr i{k esa fuf/k dk vkxeu

fn[kk;k tk,xk lkFk gh nwljs cSad ftlls Hkqxrku fd;k tk,xk ds Hkqxrku i{k esa fuf/k ds cfgxZeu dks

inf'kZr fd;k tk,xkA dUVªk izfrf"V ntZ djus ds fy, ys[kk foHkkx dUVªk Hkkmpj ¼izi= th-bZ-,u-&6½

esa rS;kj djsxkA dUVªk izfof"V;ksa ls lacaf/kr fuUefyf[kr izfof"V;k¡ ikfjr dh tk,xh %

5-30

dUVªk izfof"V;ksa dk mi;ksx jksdM+ ;k cSad laca/kh laO;ogkjksa esa gq, Hkwy lq/kkj ds fy, Hkh fd;k tkrk gSA

mnkgj.k ds fy, ;fn laifÙk dj tek djus ds fy, ukfer cSad [kkrk esa jkf'k tek dh x;h dks xyrh ls

ukfer ty vkiwfÙkZ cSad [kkrk esa MsfcV dj fn;k x;k rks bl Hkwy lq/kkj ds fy, fuEufyf[kr izfof"V

ikfjr dh tk,xhA

cSad uxnh tek ntZ djus ds fy, %

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk,A

cSad ls uxnh fudklh ntZ djus ds fy, %

Jksr vfHkys[k%& cSad }kjk ikorh vafdr tek pkyku] cSad ls lwpukA

v|ru fd, x, vfHkys[k %&

cSad cghA

Jksr vfHkys[k& cSad }kjk ikorh vafdr pkyku] cSad ls lwpuk

v|ru fd;s x;s vfHkys[k%&cSad cgh ] [kkrk

Jksr vfHkys[k%&cSad cgh lek/kku fooj.k

v|ru fd, x, vfHkys[k %&

cSad cgh]tykiwfrZ [kkrk

142

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

cSafdax O;oLFkk %

5-32

cSadksa ls O;oLFkk ds mnkgj.kksa dh lwph %

vkarfjd fu;a=.k %

5-31

izkfIr ,oa Hkqxrku ds fy, fu;eksa esa ;Fkk mfYyf[kr O;oLFkk uxjikfydk cSadks ds lkFk dj ldrh gSA

bl O;oLFkk ls uxjikfydk ds fuf/k izca/ku esa lao/kZu gksxkA cSafdax O;oLFkk ds fy, jkT; ljdkj ls

izkIr fn'kk funsZz'k dk v{kjl% vuqikyu gksuk pkfg,Ablds vfrfjDr tgkWa Hkh ykxw gks 'kgjh LFkkfu;

fudk; fcgkj dks"kkxkj lafgrk 2011 dk vuqikyu djsaxsA%

lh/ks laxzg.k gsrq izkf/kd`r laxzg.k ,tsUlh dk dk;ZA blls lHkh izkf/kd`r 'kk[kkvksa esa laxzg.k dh lqfo/kk

ls laxzg.k dsUnz rd igqap lqfo/kktud gks tk,xhA

bUVjusV cSafdax @ ØsfMV dkMZ ds ek/;e ls vkWu ykbZu laxzg.kA

uxjikfydk ds dk;kZy;ksa esa laxzg.k dsUnzks dk lapkyuA

vf/kd`r laxzg.k dsUnzksa }kjk fu/kkZfjr le; ij laxzfgr jkf'k tek djk;h tk ldsxh ¼mnkgj.kFkZ fnu ds

var esa½A

izfrfnu MsfcV @ ØsfMV ,Mokbl tkjh gks ldrk gSA

lkIrkfgd ;k blh rjg varjky ij ys[kk izfrosnu tkjh fd;k tk ldrk gSA

Vsyh cSafdax lqfo/kk;saA

deZpkfj;ksa ds [kkrs esa osru tek fd;k tkuk

uxjikfydk ds [kkrk esa lh/ks ØsfMV ds :i esa laxzg.kA

uxjikfydk [kkrk esa lh/ks MsfcV ds :i esa HkqxrkuA

Hkqxrku ds fy, ,ysDVªksfud Dyh;fjax iz.kkyhA

cSad fooj.k dEI;wVj esa lh/ks ¼lk¶V izfr½ Hkstk tk ldrk gSA

bUVjusV cSafdax] bUVjusV ls cSad fooj.k dk voyksdu @ cSad fooj.k dk bZ&esy ls izs"k.kA

5-33

uxjikfydkvksa }kjk fuEufyf[kr lkekU; vkarfjd fu;a=.k dk vuqikyu fd;k tk,xk %

¼d½

ys[kk inkf/kdkjh ;k bl Øe esa izkf/kd`r fdlh vU; O;fDr }kjk izfrfnu jksdM+iky dh jksdM+ cgh ds

vuqlkj uxnh ds var 'ks"k dk feyku lHkh uxjikfydk laxzg.k dsUnzksa esa miyC/k jksdM+ vf/k'ks"kksa ls

fd;k tk,xk rFkk jksdM+ lR;kiu ds lk{; ds :i esa viuk gLrk{kj vo'; fd;k tk,xkA

¼[k½

frtksjh esa j[kh uxnh dk pksjh] vkxtuh vkfn ds fy, chek djk;k tk,xkA

¼x½

ukfer cSad [kkrk ds lapkyu gsrq uxjikfydk }kjk ukfer O;fDr nSfud :i ls cSad ls leUo; dj tek

fd, x, psd @ Mªk¶V dh fLFkfr vfHkfuf'pr djsaxsA

¼?k½

cSad [kkrk lapkfyr djus dsfy, uxjikfydk }kjk ukfer inkf/kdkjh izR;sd ekg cSad lek/kku fooj.k

rS;kj djsaxs rFkk bl ij lR;kiuksijkar eq[; uxjikfydk inkf/kdkjh ,oa ys[kk inkf/kdkjh gLrk{kj

djsaxsA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

143

¼p½

Hkqxrku Lohdkj djrs le; ys[kk foHkkx lqfuf'pr djsxk fd Hkqxrku vkns'k esa Hkqxrku gsrq foi= iath]

ekih iqLr] HkaMkj [kkrk ;k LFkk;h ifjlEifÙk iath tks Hkqxrku ds mís'; ij fuHkZj gS dks izklafxd fd;k

x;k gS ¼tSlk ekeyk gks½A

¼N½

laxzg.k ntZ djrs le; ys[kk foHkkx lqfuf'pr djsxk fd laxzg.k dh jkf'k laxzg.k iath rFkk nSfud

laxzg.k lkj izi= th-bZ-,u-&13 ls esy [kkrh gSA

¼t½

ftu vfHkys[kksa dks jn~n fd;k x;k gS muds ewy izfr;ksa ;Fkk izkfIr jlhnksa] Hkqxrku Hkkmpjksa dks lafpdk esa

j[kk tk,xk rFkk bu vfHkys[kksa ij buds jn~n fd, tkus ds dkj.k @ vkSfpR; dks fy[kk tk,xkA

¼>½

izR;sd o"kZ ds lHkh vfHkJoksa ij ftYn p<+kdj mUgs lqjf{kr vfHkj{kk esa j[kk tk,xkA

¼V½

vizpfyr psdksa dh ns;rk ls lacaf/kr ys[kkas dh leh{kk izR;sd rhu ekg ij dh tk,xh rFkk lHkh

vizpfyr @ psd tks fuxZr dh frfFk ls rhu o"kZ ;k ,slh vof/k tks ljdkj }kjk fofgr vof/k ls vf/kd

gS] dh igpku dh tk,xh rFkk bldh izfof"V dks mYVk dj uxjikfydk dh vU; vk; esa iznf'kZr fd;k

tk,xkA

¼B½

ys[kk inkf/kdkjh ;g lqfuf'pr djsaxs fd foi= tc Lohd`r gks tk, rc rFkk tc Hkqxrku gks rc muij

eqgjs nh x;h gS rkfd budks ,d ckj iqu% izfØ;k esa ugh yk;k tk ldsA

¼M+½

ys[kk inkf/kdkjh ;g lqfuf'pr djsaxs fd cSad izHkkj dk ys[kkad.k cSad lek/kku fooj.kh ds vk/kkj ij

fd;k tk, rFkk buds leFkZu esa cSad ds ewy MsfcV ,Mokbl miyC/k gks tk,A

¼<+½

ewy foi= dk Hkqxrku rHkh fd;k tk, tc muds lkFk vuqlaxh vfHkys[k gks ;k fQj baMsefoVh ckWM

layXu fd;k x;k gksA

¼r½

ys[kk inkf/kdkjh dk;kZUo;u djus okys inkf/kdkjhokj vkoaVu iath rFkk fuf/k dh mi;ksfxrk dh

ekfld leh{kk djsaxs rFkk ,sls ekeyksa dks vfHkfuf'pr djsaxs ftuesa vkoaVu ns fn;k x;k gS ysfdu muds

fo:) O;; fooj.kh vizkIr gS rFkk lacaf/kr dk;kZUo;u inkf/kdkjh ds lkFk rRlaca/kh vuqorhZ dkjZokbZ

djsaxsA

5-34

eq[; uxjikfydk inkf/kdkjh rFkk ys[kk inkf/kdkjh lek/kku fooj.kksa dk lR;kiu djsaxsA

144

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k;&6

lEifRr ,oa vU; dj

lEifRr ,oa vU; djksa ds bl v/;k; dk mís'; gS

bl v/;k; ds var esa vki

Hkwfedk

6-1-1

lEifÙk dj

6ñ1ñ2

foKkiu dj

lEifRr ,oa vU; dj uxjikfydkvksa ds jktLo ds eq[; Jksr gSaA

vkidks lEifRr ,oa vU; djksa ls lacaf/kr laO;ogkjksa dks ntZ djus ls lacaf/kr ys[kkad.k fl)karksa rFkk

i)fr;ksa ls voxr djkuk gSA

lEifRr ,oa vU; djksa ds ys[kkad.k vH;kl ls ifjfpr djkuk gSA

lEifRr ,oa vU; djksa ds laO;ogkjksa dks ntZ djus] oxhZx`r djus laca/kh ys[kk iz.kkyh ds ckjs esa voxr gks

tk;saxsA

6-1

bl v/;k; esa laifÙk ,oa vU; djksa ls laca/kh vuqlaf'kr ys[kkad.k iz.kkyh dk o.kZu gSA

6-2

lEifÙk dj tks uxjikfydkvksa ds vk; dk eq[; Jksr gS] vkoklh;] okf.kT;d laifÙk;ksa rFkk Hkwfe ds tksr

ij yxk;k tkrk gSA lEifRr dj mu O;fDr;ksa vkSj laLFkkvksa ls laxzfgr fd;k tkrk gS tks laifÙk;ksa ds

Lokeh gSaA jkT; ;k dsUnz ljdkj ds foHkkxksa ;k miØeksa dk lEifÙk dj ¼tSlk ykxw gks½ jkT; ;k dsanz

ljdkj ls izkIr gksrk gSA miØeksa ls lacaf/kr lEifÙk dj lh/ks miØe ls ;k fQj jkT; ;k dsanz ljdkj ls

izkIr gksrk gSA

6-3

lEifRr dj esa fuEu lekfo"V gks ldrs gSa %&

¼d½

gksfYMax dj

¼[k½

ty dj

¼x½

'kkSpky; dj

¼?k½

f'k{kk dj

¼p½

LokLF; dj

¼N½

dksbZ vU; dj

6-4

Åij esa of.kZr djksa ds vfrfjDr fuEu dk laxzg.k jktLo foHkkx }kjk fd;k tk ldrk gS %&

¼d½

uksfV'k Qhl] okjUV Qhl] vU; Qhl rFkk djnkrkvksa }kjk foyac ;k pwd gksus ij C;kt rFkk tqekZuk

6-5

lEifRr dj ds lkFk ljdkj dh vksj ls dfri; djksa dk laxzg.k fd;k tk ldrk gS &tSls f'k{kk midj]

LokLF; midjA

6ñ6

ckgjh ,tsafl;ksa dks uxjikfydk {ks= esa foKkiu vf/kdkj nsus ds ,ot esa foKkiu dj laxzfgr fd;k

tkrk gSAuxjikfydkvksa esa ;g lkekU; i)fr gS ftlds vuqlkj os foKkiu dj olwyus ds fy, foKkiu

vf/kdkj dh fuykeh djrs gSaA

210

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

6ñ1ñ3

euksjatu ,oa izn'kZu dj

6ñ1ñ4

is'kkdj

6ñ1ñ5

vU; dj

ys[kkad.k ds fl)kar

¼d½

lEifRr ,oa vU; dj ¼lEifRr dj ds va'k ds :i esa laxzfgr½

[kñ

foKkiu dj

xñ

euksjatu dj

?kñ

is'kkdj

6ñ7

euksjatu dj uxjikfydkvksa dh vk; dk vU; Jksr gSA ;g flusek ,oa fFk;sVj esa fd;s tkus okys

izn'kZuksa ij fuHkZj djrk gSA ;g uxjikfydk esa pyk;s x;s fdlh vU; euksjatu ftl ij dj laxzg.k gks

ldrk gS] ij Hkh fuHkZj gSA

6ñ8

is'kkdj uxjikfydk }kjk uxjikfydk ds v/khu ds laLFkkvksa rFkk bu laLFkkvksa esa dk;Z djus okys

O;fDr;ksa ij muesa ls izR;sd }kjk izkIr osru ds vuq:i yxk;k tkrk gSA is'kkdj dh ekax uxjikfydk

}kjk tkjh dh tkrh gS rFkk bldk Hkqxrku O;fDr @ QeZ @ vU; }kjk fd;k tkuk gS ijUrq ;g fu;ksDrk

dh tokcnsgh gS fd os vius deZpkfj;ksa ds osru Lrj ij vk/kkfjr dj dk izs"k.k uxjikfydk dks djsaA

6ñ9

vU; djksa esa dqN uxjikfydkvksa }kjk yxk;k tkus okyk iFk dj gS tks uxjikfydk {ks= esa mlds }kjk

lapkfyr iqyksa ij yxk;k tkrk gSA

6ñ10

lEifRr ,oa vU; dj laca/kh laO;ogkjksa dh izfof"V ys[kkad.k ,oa O;ogkj fuEufyf[kr ys[kkad.k fl)karksa

}kjk fu;af=r gksaxs

1ñ

lEifRr ,oa rRlaca/kh dj tc ns; gks rFkk tc budh ekax vfHkfuf'pr dh tk lds rks ;s ekU; fd;s

tk;saxsA

2ñ

dj fu/kkZj.k ;k blesa gqvk ifjorZu ml ekg esa izksnHkwr gksxk ftl ekg esa ekax tkjh dh tk;A

3ñ

jkT; ljdkj dh vksj ls fd;s x;s laxzg.k ;Fkk f'k{kk midj] LokLF; midj tks laifRr dj esa 'kkfey

gS] dh ekax laifRr dj ds lkFk tksM+h tk;sxh rFkk bls ,d fu;a=.k ys[kk djksa esa jkT; ljdkj ds midj

fu;a=.k ys[kk esa ØsfMV dh tk;sxhA

4ñ

laxzg.k gsrq ljdkj ds ns; cdk;ksa dk nkf;Ro rc ekU; gksxk tc dHkh mudk laxzg.k fd;k x;k gksA

1ñ

;fn foKkiu dj dh fuykeh ckgjh ,tsafl;ksa dks dh x;h gks rks bUgsa ,djkjukek dh 'kÙkkZsa ds vuq:i

ekU; fd;k tk;sxkA vU; lHkh ekeyksa esa tc igyh ckj foKkiu dh vuqefr nh tkrh gS rks ;g ml

le; izksnHkwr gksxk tc vuqefr ns nh tk;sxh rFkk dj dk Hkqxrku gks tk;sxkA igys o"kZ ds ckn tc

dHkh foKkiu dj ns; gks] rks ;g izksnHkwr gksxkA

1ñ

euksjatu dj ds okLro esa izkIr gksus ij bls vk; ds :i esa ekU; fd;k tk;sxkA

1ñ

laLFkkuksa @ is'ksojksa @ O;kikfj;ksa ij is'kkdj jkT; ljdkj ds izHkkoh vf/kfu;eksa ds vk/kkj ij ml o"kZ esa

izksnHkwr gksxk ftlls ;g lacaf/kr gS rFkk tc ekax vfHkfuf'pr djus yk;d gksA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

211

2ñ

deZpkfj;ksa ls lacaf/kr is'kkdj okLrfod izkfIr ij ekU; gksxkA

1ñ

C;kt ,oa tqekZuk vo;o ;fn gks ftudh ekax dh x;h gks dh x.kuk okLrfod izkfIr ij dh tk;sxhA

2ñ

uksfV'k Qhl] okjUV Qhl rFkk vU; Qhl ds izHkkj rc ekU; gksaxs tc buds foi= tkjh fd;s x;s gksaA

3ñ

nks o"kkZsa ls vf/kd cdk;s ekax ds fy, ekax ls lacf/kr uxjikfydk dh vk; esa fuEufyf[kr izfrekudksa ds

vuq:i izko/kku

fd;k tk;sxk%&

nks o"kkZsa ls vf/kd ijUrq rhu o"kkZsa ls de vof/k dh cdk;k ekax

%&25 izfr'kr

rhu o"kkZsa ls vf/kd ijUrq pkj o"kkZsa ls de vof/k dh cdk;k ekax %&50 izfr'kr ¼vfrfjDr 25

izfr'kr½

pkj o"kkZsa ls vf/kd ijUrq ikap o"kkZsa ls de vof/k dh cdk;k ekax %&75 izfr'kr ¼vfrfjDr 25

izfr'kr½

ikap o"kkZsa ls vf/kd vof/k dh cdk;k ekax

100 izfr'kr ¼vfrfjDr

izfr'kr

4ñ

izkI; ds fy, izko/kku gsrq mi;qZDr izfrekud fu/kkZfjr gksaxsA

lEifRr dj esa jkT; ljdkj ds midj&

fu;a=.k ys[kk dks vyx [kkrk esa MsfoV fd;k tk;sxkA

5ñ

cdk;k ekax ds fy, o"kZ esa fd;k tkus okyk vfrfjDr izko/kku lcksa dks 'kkfey fd;s tkus ds vk/kkj ij

O;; ekuk tk;sxk rFkk o"kZ esa vfrfjDr izko/kku izfrysf[kr fd;s tkus ij ;g ml o"kZ ds fy,

uxjikfydk dh vk; ds :i esa ekU; gksxkA

6ñ

djksa dh okilh] NwV dks lacaf/kr o"kZ ds vk; ds fo#) lek;skftr fd;k tk;sxk rFkk ;fn ;g iwoZorhZ o"kZ

ls lacaf/kr gks rks bls iwoZ vof/k dk en ekurs gq, O;og`r fd;k tk;sxkA

7ñ

djksa ds viys[ku dks fd;s x;s izko/kku ls lek;ksftr fd;k tk;sxk rFkk bl gn rd os ?kV tk;saxsA

8ñ

izkI; lEifRr ,oa vU; dj tks viysf[kr fd;s x;s gSa] ds fo#) ckn esa olwyh ;k laxzg.k gks tkrk gS rks

bls iwoZ vof/k vk; ds :i esa ekU; fd;k tk;sxkA

9ñ

Hkwry{kh izHkko ls fuxZr ekax dks ml lhek rd iwoZ vof/k en dh vk; ds :i esa ekuk tk;sxk ftl lhek

rd ;g igys dh vof/k dk gSA

10ñ

iwoZ vof/k dh ekax esa ifjorZu gksus ij ekax ;fn c<+rk gS rks bls iwoZ vof/k dh vk; rFkk ;fn ?kVrk gS rks

iwoZ vof/k ds O;; ds :i esa ekU; fd;k tk;sxkA

11ñ

izkIr vkaf'kd Hkqxrku dks Øe'k% tqekZuk rFkk C;kt] cdk;k ekax ,oa pkyw ekax ds Øe esa lek;ksftr

fd;k tk;sxkA cdk;k ekax ,oa pkyw ekax ds vkaf'kd Hkqxrku dks lEifRr dj ds lkFk laxzfgr fHkUu djksa

ftuesa ljdkj dh vksj ls laxzfgr gksus okyh ekax lfgr ds vuqikr esa ckaV fn;k tk;sxkA

12ñ

djksa dk vfxze@vf/kd Hkqxrku rc rd nkf;Ro ekuk tk;sxk tc rd dj ns; ugha gSA dj ns; gksus ij

bls izkI; dj ds fo#) lek;ksftr dj fy;k tk;sxkA

13ñ

tgka dj dk Lofu/kkZj.k izpyu esa gks ogka uxjikfydk ds ikl miyC/k vfHkys[kksa ds vuq:i vf/kfu;e

ds izko/kkuksa ds vuqlkj vk; izksnHkwr gks tk;sxhA blds vykos ;fn dj fu/kkZj.k ds dkj.k dksbZ ifjorZu

gqvk gks rks bls ekax esa cnyko ekurs gq, rn~uq:i ys[kkad.k fd;k tk;sxkA

pñ

izksnHkwr vk/kkj ij ekU; fd;s tkus okys djksa ls lacaf/kr lkekU; uhfr

212

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

ys[kkad.k vfHkys[k ,oa i)fr;ka

izksnHkwr vk/kkj ij vk; dk ys[kkad.k

dñ

laifÙk ,oa lacaf/kr dj

dj foi=

6ñ11

bl [kaM esa lEifRr ,oa vU; djksa ls lacaf/kr laO;ogkjksa ds fy, nLrkostksa] iaft;ksa] vfHkys[kksa] izi=ksa rFkk

ys[kk izfof"V;ksa

vkfn dk o.kZu gSA lEifRr ,oa vU; djksa ds ys[kkad.k ds fy, dfri; izi=] iaft;ka

vkfn fu/kkZfjr dh x;h gSa tSls 'kh"kZokj lEifRr ,oa vU; djksa dk lkj fooj.kh ¼izi=&ih-,-vks-Vh-&3½

bu izi=ksa ¼ih- ,.M vksVh&1 ls ih ,.M vksVh&5½ bl v/;k; ds lkFk layXu gSA

6ñ12

lEifRr ,oa vU; lacaf/kr djksa dh vk; ds izksnHkwr vk/kkj ij ys[kkkad.k ds fofHkUu igyqvksa dh ppkZ

fuEuor~ gS %&

6ñ13

fiNyh Nekgh @ frekgh @ ekg dh lekfIr ds lkr fnuksa dh vof/k esa okMZokj dj 'kh"kZokj lEifRr ,oa

lacaf/kr djksa ds fuxZr foi=ksa dh lkj fooj.kh izi= ih0 ,.M vksVh&1 esa rS;kj dh tk;sxhA bu izi=ksa ds

vk/kkj ij ys[kkad.k fd;k tk;sxk rFkk fuEufyf[kr izfof"V ikfjr dh tk;sxh %&

&vk; 'kh"kZ ftlds v/khu ekax tkjh gq;h gks dks vafdr fd;k tk;A

uksV %&

lEifRr dj ds fo#) izkI; rFkk jktLo ys[kkvksa ds [kkrksa esa izfof"V v/;k;&5 lkekU; ys[kkad.k

i)fr;ksa esa of.kZr rjhds ls gksxhA vU; ys[kkad.k izfof"V;ksa ftudh ppkZ bl v/;k; esa vkxs dh x;h gS

dks Hkh [kkrk esa le:i rjhds ls ntZ fd;k tk;sxkA tgka dgha Hkh jksdM+ ;k cSad ys[kk lEc)ksa] tjuy

cgh esa dksbZ izfof"V ugha dh tk;sxhA

6ñ14

;fn u;h ekax tkjh djrs le; lEifRr dj vk; dk cdk;k Hkh lfEefyr fd;k x;k gks rks ek= u;h

ekax dh gh izfof"V dh tk;sxh D;ksafd cdk;k ls lacaf/kr izfof"V;ka igys gh dh tk pqdh gSaA

6ñ15

lEifRr dj ds lkFk ljdkj dh vksj ls midj @ ysoh ds laxzg.k dh ekax dks 'kkfey djrs gq, lEifRr

dj esa jkT; ljdkj ds midj @ ysoh fu;a=.k ys[kk uked fu;a=.k ys[kk esa ØsfMV fd;k tk;sxkA

;|fi ljdkj dh ns;rk laxzg.k gksus ij gh cusxhA blds O;ogkj dk foospu vkxs fd;k x;k gSA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

213

¼d½

u;s dj fu/kkZj.k ls lacaf/kr tkjh ekax dks ntZ djuk

¼[k½

dj fu/kkZj.k esa ifjorZu dks ntZ djuk

u;s dj fu/kkZj.k ds ekeys esa dj fu/kkZj.k o"kZ ds igys dh vof/k ds ekax tkjh dh tk ldrh gSA ,slh

fLFkfr esa ekax dks

lacaf/kr vof/k okj vyx&vyx ckaV fn;k tk;sxkA iwoZorhZ vof/k dh vk; dks iwoZ

vof/k vk; ds :i esa ys[kkafdr fd;k tk;sxkA u;s dj fu/kkZj.k dk C;ksjk ys[kk foHkkx dks izi= ih0 ,.M

vks0Vh0&1 esa miyC/k djk;k tk;sxk rFkk ogh ys[kkad.k izfof"V ikfjr dh tk;sxh tks oÙkZeku dj

fu/kkZj.k dh ekax ds fy, dh tkrh gS

iwoZ esa tkjh fdlh ekax esa U;k;ky; @ eq[; uxjikfydk inkf/kdkjh @ fdlh vU; l{ke izkf/kdkj ds

vkns'k ds vuq:i

ifjorZu gks ldrk gSA iwoZorhZ ekg dh lekfIr ds 7 fnuksa dh vof/k esa tkjh ekax ds

lek;kstu dh lkj fooj.kh izi= ih0

,.M vks0Vh0&2 esa rS;kj dh tk;sxhA ;g ys[kkad.k dk vk/kkj

cusxk rFkk fuEufyf[kr ys[kk izfof"V dh tk;sxh %&

1ñ

;fn tkjh ekax iwoZ esa ntZ dh x;h ekax ls vf/kd gks rks ekax ds varj jkf'k ds fy, ogh izfof"V ikfjr

gksxh tks ekax ds fy, ikfjr gksrh gsA

2ñ

;fn tkjh ekax iwoZ esa ntZ dh x;h ekax ls de gks rks varj jkf'k ds fy, mYVh izfof"V ikfjr dh tk;sxhA

;fn ekax esa ifjorZu vkyksP; o"kZ ls lacaf/kr gks rks ;g mYVh izfof"V oÙkZeku o"kZ ds jktLo esa fn[kk;h

tk;sxh vU;Fkk bls iwoZorhZ o"kZ ds O;; ds :i esa fn[kk;k tk;sxkA ;fn cdk;k ekax gks rks NwV @ okilh

dks izkI; ds fo#) lek;skftr fd;k tk;sxkA blds fy, fuEufyf[kr ys[kkad.k izfof"V ikfjr dh

tk;sxh %&

vk; dk 'kh"kZ ftlesa ekax tkjh gq;h gS] vafdr fd;k tk;A

3ñ

uxjikfydk ds fl)karksa ds vuq:i ;fn ekax dk Hkqxrku gks x;k gks rks bls ØsfMV ds :i esa ekurs gq,

Hkfo"; esa gksus okys Hkqxrkuksa ds fo#) lek;ksftr fd;k tk;sxk ;k djnkrkvksa dks okil dj fn;k

tk;sxkA;fn bls Hkfo"; esa gksus okys Hkqxrkuksa ds fo#) lek;ksftr fd;k tkuk visf{kr gS rks bls jktLo

ds vfxze laxzg.k [kkrk esa ØsfMV dj fn;k tk;sxkA ;fn bls djnkrk dks okil fd;k tkuk visf{kr gks

rks Hkqxrs; okilh ys[kk esa ØsfMV fd;k tk;sxkA

ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

214

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

6ñ16

nh x;h NwV @ dh x;h okilh dh izfof"V ntZ djukA

okilh Hkqxrku ds ekeys esa]

okilh dks vfxze Hkqxrku laxzg.k ds :i esa ifjofrZr fd;s tkus ds ekeys esa

Lor% fu/kkZj.k

okilh ls lacaf/kr Hkqxrku vkns'k ¼izi=&th-b-,u-&15½

jktLo foHkkx rS;kj djsxk rFkk fuf/k

okilh @ NwV dh lwpuk ys[kk foHkkx dks miyC/k djk;sxkA ;g ekax iath rFkk vU; iaft;ksa dks v|ru

dj ysxkA okilh ,oa NwV ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

Jksr vfHkys[k

Hkqxrku vkns'k ¼izi=&th0b0,u0&15½

v|ru fd;s x;s vfHkys[k

cSad cgh] [kkrk

cSad dk uke rFkk ys[kk la[;k vafdr fd;k tk;A

vk; dk 'kh"kZ vafdr fd;k tk;A

6ñ17

dj dk Lor% fu/kkZj.k] csgrj vuqikyu ,oa mUur laxzg.k dk rjhdk gSA ,sls ekeys esa uxjikfydk esa

miyC/k dj fu/kkZj.k vfHkys[kksa ij vk/kkfjr lwpuk ds vuqlkj vk; ns; frfFk dks izksnHkwr ¼vf/kfu;eksa ,oa

fu;eksa esa fd;s x;s izko/kku ds vuq:i½ gks tkrh gSA lkekU; fLFkfr esa ns; frfFk dks vk; izksnHkwr gks tkrh

gS rFkk jktLo foHkkx izi= ih0 ,.M vks0Vh0&1 esa tkjh foi=ksa dh lkj fooj.kh rS;kj djrk gSA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

215

6ñ18

Lor% fu/kkZj.k izi= izkIr gksus ij bl mn~ns'; ds fy, cus fu;eksa ,oa fofu;eksa ds vuq:i bldh

Nkuchu rFkk Lohd`fr nh tkrh gS vkSj rc bls ys[kk vfHkys[kksa esa ntZ fd;k tkrk gSA blds QyLo:i

ekax jkf'k esa c<+ksRrjh ;k deh vk ldrh gSA bldh ys[kkad.k i)fr ogh gksxh tks dj fu/kkZj.k esa

ifjorZu ds fy, fofgr i)fr esa viuk;h tkrh gSA

6ñ19

laxzg.kksa ds ys[kkad.k ds fy, fuEufyf[kr i)fr viuk;h tkrh gS %&

dñ

fofHkUu laxzg.k dk;kZy;ksa @ dsUnzksa ls izkIr nSfud laxzg.k lkj ¼izi=&th0b0,u0&13½ ds vk/kkj ij

ftu djksa ;Fkk laifRr ,oa lacaf/kr dj dh ekax tkjh gq;h gS] ds fy, ys[kk foHkkx fuEufyf[kr izfof"V

ikfjr djsxk %&

&cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

& cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

[kñ

nSfud laxzg.k lkj ¼izi=&th0b0,u0&13½ ls o"kZokj 'kh"kZokj laifÙk ,oa vU; djksa dh tkudkjh izkIr

ugha gks ikrh gSA blfy, dqy laxzg.k dh jkf'k dks izkI; fu;a=.k ys[kk laifRr dj esa ØsfMV dj nsuk

pkfg,A fd;s x;s laxzg.k dks ekfld

vk/kkj ij o"kZokj] 'kh"kZokj vyx&vyx fd;k tkuk pkfg,A

jktLo foHkkx }kjk laifRr ,oa vU; djksa dk 'kh"kZokj laxzg.k lkj izi=&ih0,.M vks0Vh0&3 esa ekfld

vk/kkj ij rS;kj

fd;k

tk;sxk rFkk laxzg.k dk C;ksjk ntZ djus ds fy, ys[kk foHkkx esa Hkst fn;k

tk;sxkA lacaf/kr izko/kkuksa ds vuq:i djnkrk ij

tqekZuk yxk;k tk ldrk gSA tqekZuk

laxzfgr gksus ij bls vk; ds :i esa ekU; fd;k tk;sxkA

?kñ

laxzg.k dks o"kZokj olwyh ,oa izkIr vfxze dj ds :i esa fo'ysf"kr djus ds fy, ys[kk foHkkx fuEufyf[kr

izfof"V

ikfjr djsxk %&

djksa dk laxzg.k

uxnh laxzg.k ] psd] MªkQ~V tek fd;s tkus ds ekeys esa]

uxnh laxzg.k cSad esa tek fd;s tkus ds ekeys esa]

xñ

laxzg.k dk fo'ys"k.k ntZ fd;k tkuk

216

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

vfxze dj laxzg.k ds lek;kstu dk foospu vyx ls [kaM ^vfxze ds :i esa laxzfgr dj dk

lek;sktu* esa fuEu :i ls fd;k x;k gSA

fof'k"V ljdkjh cdk;k ds ns;rk dks ekU; fd;k tkuk rFkk mudk Hkqxrku

6ñ20

ljdkjh nkf;Ro dks ntZ djuk

6ñ21

ljdkj dks fd;s x;s Hkqxrku dks ntZ djuk

uksfV'k Qhl] okjUV Qhl] vU; Qhl

jkT; ljdkj dh vksj ls laxzfgr dh x;h jkf'k dk 'kh"kZokj nfk;Ro laifRr ,oa vU; dj dk 'kh"kZokj

lkjka'k fooj.kh ¼izi=&ih0,.M vks0Vh0&3½ ds vk/kkj ekU; dh tk;sxh rFkk ys[kk foHkkx }kjk

fuEufyf[kr izfof"V ikfjr dh tk;sxhA

ljdkj dh vksj ls fd;s laxzg.k ds Hkqxrku ds fy, Hkqxrku vkns'k ¼izi=&th0b0,u0&15½ esa rS;kj

fd;k tkrk gSA Hkqxrku vkns'k dk fooj.k ntZ djus ds fy, fuEufyf[kr ys[kk izfof"V ikfjr dh tkrh

gS %&

&cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

6ñ22

lacaf/kr izko/kkuksa ds vuq:i ekax rFkk okjUV dh uksfV'k tkjh dh tk ldrh gS rFkk tqekZuk yxk;k tk

ldrk gSA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

217

6ñ23

tkjh ekax ntZ djuk

NwV ,oa okilh

6ñ24

6ñ25

Hkqxrs; okilh @ NwV dks ntZ fd;k tkuk

6ñ26

fuf/k dh okilh @ nh x;h NwV dks ntZ fd;k tkukA

Ekfld vk/kkj ij uksfV'k Qhl] okjUV Qhl rFkk vU; Qhl dh lkj fooj.kh ¼izi= th0bZ0,u0&25]½esa

rS;kj dh tk;sxhA tkjh ekax ds fy, fuEufyf[kr izfof"V ikfjr dh tk;sxh %&

jktLo dks fu;af=r djus okys vf/kfu;eksa ,oa fu;eksa esa fd;s x;s izko/kku ds v/;/khu ifjfLFkfr;ksa ds

vuq:i lHkh okilh ,oa NwV dks ekax iath esa la/kkfjr fd;k tk;sxk rFkk mldk C;ksjk ys[kk foHkkx dks

miyC/k djk;k tk;sxkA ;fn jktLo

pkyw o"kZ ls lacaf/kr gks rks mlds ekax dks myVus dk izHkko

oÙkZeku o"kZ esa fn[kk;k tk;sxkA vU; lHkh ekeyksa esa mYVh izfof"V iwoZorhZ vof/k ds O;; ds :i esa

ys[kkafdr dh tk;sxhA

okilh ,oa NwV dh lkj fooj.kh izi= ih-,.M- vks-Vh-&4 esa ekfld vk/kkj ij rS;kj dh tk;sxhA iwoZorhZ

vof/k ls lacaf/kr

okilh @ NwV dks pkyw vof/k ls vyx fd;k tk;sxk rFkk mlds vk/kkj ij ys[kk

foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

Jksr vfHkyys[k

okilh ,oa NwV dh lkj fooj.kh& izi= ih-,.M-vks-Vh-&4

v|ru fd;s x;s vfHkys[k

tjuy cgh] [kkrk

jktLo foHkkx fuf/k dh okilh @ nh x;h NwV dk C;ksjk Hkqxrku vkns'k ¼izi=&th-b-,u-&15½ esa rS;kj

djsxk rFkk bls ys[kk foHkkx dks miyC/k djk;sxkA ;g ekax iath ,oa vU; iaft;ksa dks v|ru djsxkA

fuf/k dh okilh@NwV ds Hkqxrku ds fy, ys[kk foHkkx fuEufyf[kr izfof"V;ka ikfjr djsxk %&

218

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

okilh ds Hkqxrku ds ekeys esa

okilh dks vfxze Hkqxrku laxzg.k ds :i esa ifjofrZr fd;s tkus ds ekeys esa

&ljdkj ds dCts okyh laifÙk;ksa ij LFkkuh; 'kgjh fudk; dks Hkqxrs; laifÙk dj ds cnys

ljdkjh laifRr ij laifÙk dj ls midj] f'k{kk midj ,oa lsok izHkkj dk Hkqxrku

6ñ27

tkjh ekax dks ntZ djuk

izkI; laifRr ,oa vU; djksa ds vizkIr j[kus laca/kh izko/kku rFkk cV~Vs [kkrs esa fy[kuk

6ñ29

vizkIr dj ds fy, izko/kku ntZ djuk

ljdkj ds dCts okyh lEifRr ij laifRr dj yxkus ds izko/kku ds ekeys esa tkjh fd;s x;s foi= dk

lkj fooj.kh ¼izi=&ih-,.M- vks-Vh-&1½ vU; laifRr;ksa dh rjg rS;kj dh tkrh gS rFkk ys[kk foHkkx }kjk

fuEufyf[kr ys[kk izfof"V ikfjr dh tkrh gS %&

6ñ28

ljdkj ls laxzg.k rFkk ys[kkad.k dh i)fr ogh gksxh tks vU; izdkj ds lEifRr ,oa vU; djksa ds

laxzg.k gsrq viuk;h tkrh gSA

nks o"kkZsa ls vf/kd ds cdk;s ds fy, fuEufyf[kr izfrekudksa ds vuq:i izko/kku fd;k tk;sxk%&

dñ

nks o"kkZsa ls vf/kd ijUrq rhu o"kkZsa ls de ds cdk;k

25 izfr'kr

[kñ

rhu o"kkZsa ls vf/kd ijUrq pkj o"kkZsa ls de dk cdk;k

50 izfr'kr ¼vfrfjDr 25 izfr'kr½

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

219

xñ

pkj o"kkZsa ls vf/kd ijUrq ikap o"kkZsa ls de dk cdk;k

75 izfr'kr ¼vfrfjDr 25 izfr'kr½

?kñ

ikap o"kkZsa ls vf/kd dk cdk;k

100 izfr'kr ¼vfrfjDr 25 izfr'kr½

dñ

31 ekpZ 2008 dks lekIr gq, o"kZ ds laifÙk ,oa vU; djksa ds fo#) izkI; cdk;k &

25 izfr'kr

[kñ

31 ekpZ 2007 dks lekIr gq, o"kZ ds laifÙk ,oa vU; djksa ds fo#) izkI; cdk;k dk 50 izfr'kr

xñ

31 ekpZ 2006 dks lekIr gq, o"kZ ds laifÙk ,oa vU; djksa ds fo#) izkI; cdk;k dk 75 izfr'kr

?kñ

31 ekpZ 2005 dks lekIr gq, o"kZ ;k mlls igys ds laifÙk ,oa vU; djksa ds fo#) izkI; cdk;k dk 100

izfr'kr

6ñ31

mi;qZDr esa of.kZr izkI; ds fo#) izko/kku djrs le; laifRr dj esa jkT; ljdkj midj @ ysoh

fu;a=.k ys[kk ls lacaf/kr Hkkx dk izko/kku vyx [kkrk esa MsfoV ds :i esa fd;k tk;sxkA

6ñ32

mi;qZDr of.kZr izko/kku izfrekud ds vuq:i izko/kku gsrq vko';d jkf'k dk feyku cdk;k dj gsrq

izko/kku & ih-Vh-Mh ds vf/k'ks"k ls fd;k tk;sxkA ;fn izko/kku dh tkusokyh jkf'k vf/k'ks"k ls vf/kd gS

rks varj jkf'k ds fy, vfrfjDr izko/kku fd;k tk;sxkA ;fn izko/kku dh tkus okyh jkf'k vf/k'ks"k ls

de gS rks blls ;g irk pyrk gS fd izko/kkfur jkf'k dk laxzg.k gks x;k gS rc bl Øe esa fd;k x;k

izko/kku izfrysf[kr dj fn;k tk;sxkA ;g izfØ;k izR;sd vof/k @ o"kZ ds var esa viuk;h

tk;sxhA

6ñ33

vfo/k ds var esa izko/kku dh x.kuk ;k izko/kku dks izfrysf[kr djus dh ckr fuEufyf[kr lkfj.kh 6ñ1 ,oa

6ñ2 esa mnkgj.k nsdj le>k;h x;h gSA lEifRr dj ds izR;sd vo;o ds fy, izko/kku dh x.kuk dh

tkuh visf{kr gS %&

6ñ30

mnkgj.k ds fy, 31 ekpZ 2010 dks lekIr gq, o"kZ ds fy, izko/kku fuEuor~ gksxk %&

lkfj.kh&6-1

vof/k ds var esa vfrfjDr izko/kku dh x.kukA

lkfj.kh&6-2

vof/k ds var esa vfrfjDr izko/kkuA

220

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

6ñ34

6ñ35

mi;qZDr izfof"V dk izHkko fuEuor~ gksxk

6ñ37

cV~Vk [kkrk ntZ djuk

lkfj.kh 6ñ1 esa dh x;h x.kuk ds vuqlkj fdlh vfrfjDr izko/kku ds fy, ys[kk foHkkx }kjk fuEufyf[kr

izfof"V ikfjr dh tk;sxh

dñ

lafnX/k izkI; ds fy, izko/kku %& laifRr dj izko/kku ,oa cV~Vk [kkrk dh vuqlwph esa bls O;; ds :i esa

fn[kk;k tk;sxkA

[kñ

izko/kkfur ljdkjh cdk;k lEifRr dj esa jkT; ljdkj ds midj @ ysoh & fu;a=.k ys[kk ds fo#)

lek;skftr gks tk;sxkA

xñ

cdk;k dj ds fy, izko/kku rqyu&i= esa izkI; laifRr dj ls dVkSrh ds :i esa fn[kk;k tk;sxkA

6ñ36

lkfj.kh 6ñ2 esa fn[kk;h x;h vof/k ds fy, ifjxf.kr vfrfjDr izko/kku ds fy, ys[kk foHkkx }kjk

fuEufyf[kr izfof"V ikfjr dh tk;sxh %&

;fn fdlh dkj.ko'k uxjikfydk }kjk lefiZr lEifÙk vkSj vU; djksa ftUgsa vk; ekuk x;k Fkk dks cV~Vk

[kkrk esa Mkyus dk fu.kZ; fy;k tkrk gS rks bls cV~Vk [kkrk dks fd;s x;s izko/kku ds fo#) lek;ksftr

fd;k tk;sxk rFkk cV~Vk [kkrk esa Mkyus dh lkj fooj.kh izi= ih-,.M-vks-Vh-&5 ds vuq:i fuEufyf[kr

izfof"V ikfjr dh tk;sxh %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

221

&midj dk uke vafdr fd;k tk;A

6-38

cV~Vs [kkrs esa Mkyh x;h laifÙk ,oa vU; djksa dh ckn esa fd;s x;s laxzg.k @ olwyh dks ntZ

djukA

pkyw [kkrk esa yafcr jkf'k dk cdk;k [kkrk esa varj.kA

vfxze dj izkfIr dk lek;kstu

;fn izkI; laifÙk ,oa vU; djksa ftUgsa cV~Vs [kkrk esa Mkyk x;k Fkk dh olwyh @ laxzg.k vkyksP; o"kZ esa

gks tkrk gS rks ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

6-39

ljdkjh cdk;s dk Hkqxrku dks ntZ djuk tks igys ls ikjk 6-20 esa n'kkZ;k x;k gSA

6-40

izR;sd o"kZ 1 vizSy dks pkyw [kkrk dh yafcr jkf'k vFkkZr~ laifÙk ,oa vU; djksa ds fo#) izkI; ¼pkyw½ jkf'k

dks cdk;k [kkrk vFkkZr~ laifÙk ,oa vU; djksa ds fo#) izkI; ¼cdk;k½ [kkrk esa varfjr dj fn;k tk;sxkA

mnkgj.kkFkZ 2009&10 esa tkjh fd;s x;s ekax ls lacf/kr lEifÙk ,oa vU; djksa ds fo#) izkI; dks

31@03@2009 ¼laifRr ,oa vU; djksa ds fo#) izkI; ¼pkyw½ dks 01 vizSy 2010 dks laifÙk ,oa vU; djksa

ds fo#) izkI; ¼cdk;k½ [kkrk esa 01@04@2011 dks varfjr dj fn;k tk;sxkA

6-41

cdk;k dks lkekU; [kkrk esa LFkkukarj.k ntZ djukA

bl LFkkukarj.k dks ntZ djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

222

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

6-40

jktLo foHkkx ys[kk foHkkx dks tkjh foi=ksa dh lkj fooj.kh ¼izi=&ih0,.M vks0Vh0&1½ ds ek/;e ls

vfxze dj ds ckn esa tkjh ekax ds fo#) lek;kstu dh tkudkjh miyC/k djk;sxkA

dj ds fy, tkjh ekax ntZ djus ds ys[kk foHkkx miyC/k dj fu/kkZj.k ds fy, ikfjr dh tkus okyh

izfof"V

ds le:i izfof"V ikfjr djsxkA ikfjr dh tkus okyh izfof"V dh O;k[;k dafMdk 3-13¼d½ esa

dh x;h gSA

izkIr vfxze dj ds lek;kstu gsrq ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk%&

&oSf/kd dk;Zokgh ds ek/;e ls laifÙk ,oa vU; djksa dh olwyh

cdk;k djnkrk dh laifÙkZ dqdhZ rFkk foØh ls lacf/kr O;; dks owlyh ykxr ds :i esa ntZ fd;k tk;sxk

rFkk fuEufyf[kr ys[kkad.k izfof"V ikfjr dh tk;sxh %&

&cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

6-44

fofHkUu laxzg.k d;kZy;ksa ,oa laxzg.k dsanzksa ls izkIr nSfud laxzg.k lkj ¼izi=&th0b0,u0&13½ ds vk/kkj

ij fuEufyf[kr izfof"V ikfjr dh tk;sxh %&

&cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

ckn esa tkjh ekax dks ntZ djuk

[k-

vfxze dk lek;kstu ntZ djukA

6-43

olwyh ykxr ntZ djuk

dqdZ laifÙk dh fcØh ij laxzg.k

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

223

6-45

jktLo foHkkx laxzfgr jkf'k ds lek;kstu dk C;ksjk ys[kk foHkkx dks HkstsxkA jktLo foHkkx ls dqdZ

laifÙk

dh fcØh ls laxzfgr jkf'k ds lek;kstu laca/kh izfrosnu ds vk/kkj ij ys[kk foHkkx

fuEufyf[kr izfof"V ikfjr djsxk %&

6-46

jktLo foHkkx dqdZ lEifÙk ds foØ; ds ckn Hkqxrs; jkf'k ls lacaf/kr Hkqxrku vkns'k

¼izi=&th0b0,u0&15½ rS;kj djsxk rFkk bls Hkqxrku gsrq ys[kk foHkkx esa Hkst nsxkA Hkqxrku djus ds

ckn ys[kk foHkkx }kjk fuEufyf[kr izfof"V ikfjr dh tk;sxh %&

&cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

laifÙk dj [kkrk esa dj ds :i esa izkIr jkf'k ds lkFk&lkFk djnkrk ls dj olwyh esa gq, O;; dks Hkh

ØsfMV fd;k tk;sxkA

6 -48

izkI; jkf'k ds fo#) laxzg.k ds lek;kstu dh izfof"V rFkk ljdkjh cdk;s ds laxzg.k dh fof'k"V

ns;rkvksa dks ekU;rk laifÙk ,oa vU; djksa ds 'kh"kZokj laxzg.k dh lkj fooj.kh ftldk foospu Åij esa

fd;k x;k gS] ds vk/kkj ij ntZ dh tk;sxhA

6 -49

olwyh dh ykxr dh izkfIr ntZ djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk

laifÙk dj dh rjg laLFkkuksa ds is'kkdj Hkh izi=&ih0,.M vks0Vh0&1 esa tkjh ekax ds vk/kkj ij izksnHkwr

gksaxsA ekax laxzg.k ls lacaf/kr ys[kkad.k izfof"V dk C;ksjk fuEufyf[kr gS %&

6 -47

izkI; fu;a=.k ys[kk

[k -

is'kkdj

224

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

uksfV'k Qhl] okilh] vfxzeksa dk lek;kstu] izko/kku] cV~Vs [kkrs esa Mkyuk rFkk cdk;k jkf'k dk pkyw

[kkrk ls cdk;k [kkrk esa varj.k dh ys[kkad.k i)fr rFkk izfof"V;ksa ds fy, [kaM&d &laifÙk ,oa vU;

djksa ds fy, of.kZr i)fr;ksa ,oa izfof"V;ksa dks izkalfxd fd;k tk ldrk gSA

6 -51

tkjh ekax dks ntZ djuk

vk; ds fy, tkjh ekax uxjikfydk dh vk; ekuh tk;sxhA bls izkI; djkj nsrs gq, lacaf/kr foHkkxksa ls

izkIr tkjh foi=ksa dh lkj fooj.kh ¼izi=&ih0 ,.M vks0Vh0&1½ ds vk/kkj ij ys[kk foHkkx fuEufyf[kr

izfof"V ikfjr djsxk

6 -52

u;h ekax tkjh djrs le; ;fn cdk;k ekax 'kkfey dh x;h gks rks] dsoy u;h ekax ds fy, gh izfof"V

ikfjr dh tk;sxh D;ksafd cdk;k ds fy, iwoZ esa gh izfof"V;ka dh tk pqdh gSaA

6 -53

is'kkdj ls lacaf/kr laxzg.k ds ys[kkad.k ds fy, fuEufyf[kr i)fr viuk;h tk;sxh

nSfud laxzg.k lkj ¼izi=&th0b0,u0&13½ esa laxzfgr cdk;k ekax] pkyw ekax] vfxze laxzg.k]

deZpkfj;ksa ds is'kkdj vkfn dk vyx&vyx vkadM+k ugha jgrk gS blfy, laxzfgr dqy jkf'k izkI;

fu;a=.k ys[kk is'kkdj esa ØsfMV dj nh tkrh gSA bl jkf'k dks ekfld vk/kkj ij fo'ysf"kr fd;k tkrk

gSA

&cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

jktLo foHkkx }kjk laifÙk ,oa vU; djksa dk 'kh"kZokj laxzg.k izi= ih0,.M vks0Vh0&3 esa ekfld vk/kkj

ij rS;kj fd;k tk;sxk rFkk ys[kk foHkkx esa Hkst fn;k tk;sxkA izksnHkwr vk/kkj ij vk; ys[kk ls lacaf/kr

laxzg.k dks pkyw ,oa cdk;k olwyh] vfxze ds :i esa laxzfgr vk; rFkk uxnh vk/kkj ij ys[kkafdr vk;

dks ntZ dj djus ds fy, ys[kk foHkkx }kjk fuEufyf[kr izfof"V ikfjr dh tk;sxh

ekax tkjh djuk

is'kkdj dk laxzg.k

laxzg.k dk fo'ys"k.k ntZ djuk

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

225

vfxze :i ls laxzfgr vk; ds lek;kstu dks [kaM vfxze ds :i esa laxzfgr vU; vk; dk

lek;kstu esa mfYyf[kr fd;k x;k gSA

x -

foKkiu dj

tkjh ekax

laxzfgr vk; dk ys[kkad.k

6 -54

izFke o"kZ dk foKkiu dj okLrfod izkfIr gksus ds mijkar ys[kkafdr dh tkrh gSA laifÙk dj dh rjg

nwljs o"kZ ls foKkiu dj dh ekax izi= ih0,.Mvks0Vh0&1 esa tkjh gksus ij izksnHkwr vk/kkj ij ys[kkafdr

gksrh gSA uksfV'k Qhl] izko/kku] cV~Vs [kkrsesa fy[kuk rFkk pkyw [kkrk ls cdk;k [kkrk esa jkf'k ds varj.k]

deZpkfj;ksa dk is'kkdj vkfn ds ys[kkad.k i)fr rFkk izfof"V;ksa ds fy, [kaM&d& lEifÙk ,oa lacaf/kr

djksa esa ;Fkkof.kZr rjhds dks izklafxd fd;k tk ldrk gSA

6 -55

tkjh ekax dks uxjikfydk ds vk; rFkk rn~uq:i izkI; ds :i esa ekU; fd;k tkrk gS vkSj bl rjg

lacaf/kr foHkkxksa ls tkjh foi= dh lkj fooj.kh ¼izi=&ih0,.Mvks0Vh0&1½ ds vk/kkj ij ys[kk foHkkx

fuEufyf[kr izfof"V;ka ikfjr djrk gS

6 -56

;fn foKkiu dj dh u;h ekax tkjh djrs le; mlesa iqjkuh ekax Hkh lfEefyr gks rks dsoy u;h ekax ds

fy, gh ys[kkad.k izfof"V ikfjr dh tkrh gSA

6 -57

foKkiu dj ds :i esa laxzfgr jkf'k ds ys[kkad.k ds fy, fuEufyf[kr i)fr viuk;h tk;sxh%&

fofHkUu laxzg.k dk;kZy;ksa rFkk laxzg.k dsUnzksa ls izkIr nSfud laxzg.k lkj ¼izi=&th0b0,u0&13½ ds

vk/kkj ij vk; dk ys[kkad.k gsrq ys[kk foHkkx }kjk fuEufyf[kr izfof"V ikfjr dh tk;sxh %&

226

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

[k&

nSfud laxzg.k lkj ¼izi=&th0b0,u0&13½ esa laxzfgr cdk;k ekax] vfxze laxzg.k] vkyksP; o"kZ dh ekax]

pkyw ekax dk vyx&vyx vkadM+k ugha feyrk gSA blfy, laxzfgr dqy jkf'k &izkI; fu;a=.k

ys[kk&foKkiu dj [kkrk esa ØsfMV dj nh tkrh gSA bl jkf'k dks ekfld vk/kkj ij vyx&vyx

fo'ysf"kr dj fn;k tkrk gSA

jktLo foHkkx }kjk laifÙk ,oa vU; djksa dk 'kh"kZokj laxzg.k izi= ih0,.M0vks0Vh0&3 esa ekfld vk/kkj

ij rS;kj fd;k tk;sxk rFkk bls ys[kk foHkkx esa Hkst fn;k tk;sxkA izksnHkwr vk/kkj ij vk; ys[kk ls

lacaf/kr laxzg.k dks pkyw ,oa cdk;k olwyh] vfxze ds :i esa laxzfgr vk; rFkk udnh vk/kkj ij

ys[kkafdr vk; ntZ djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

6 -58

euksjatu dj vkfn ,slh vk; gS ftudk ys[kkad.k uxnh vk/kkj ij fd;k tkrk gSA fofHkUu laxzg.k

dk;kZy;ksa @ dsUnzksa ls nSfud laxzg.k lkj ¼izi=&th0b0,u0&13½ izkIr gksus ij ys[kk foHkkx mu djksa

ftuds fy, ekax tkjh ugha gq;h gS vFkkZr~ euksjatu dj] deZpkfj;ksa ls is'kkdj vkfn ds fy,

fuEufyf[kr izfof"V ikfjr djsxk %&

&cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

uxnh laxzg.k dk cSad esa tek fd;s tkus ds ekeys esa

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;

x -

laxzg.k dk fo'ys"k.k ntZ djuk

uxnh vk/kkj ij vk; dk ys[kkad.k

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

227

&cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

vkarfjd fu;a=.k

foÙkh; foojf.k;ksa esa izLrqfrdj.k

6 -59

laifÙk ,oa vU; djksa ls lacaf/kr laO;ogkjksa ds fy, uxjikfydk fuEufyf[kr vkarfjd fu;a=.k dk ikyu

djsxh%&

d -

jktLo foHkkx ;g lqfuf'pr djsxk fd laifÙk ,oa vU; djksa ds ekeys ls lacaf/kr fu;eksa esa ;Fkk fofgr

dkykof/k ij foi=@ ekax tkjh fd;s tk;saA

[k -

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd ftl ekg dj ns; gks mlh eghus esa mUgsa izksnHkwr fd;k tk;] ekax

dh tjuy izfof"V dh tk;@ laxzg.k ds fy, foi= tkjh fd;s tk;aA

x -

ys[kk inkf/kdkjh rFkk jktLo inkf/kdkjh ys[kkad.k o"kZ ds izkjaHk esa o"kZokj laifÙk ,oa vU; dj izkI;

¼iwoZorhZ ds rqyu&i= esa ;Fkk iznf'kZr½ ds vf/k'ks"k dk feyku ekax iath esa ntZ fd;s x;s o"kZokj ;ksx ls

dj ysaxsA

?k -

ys[kk inkf/kdkjh ,oa jktLo inkf/kdkjh ys[kk foHkkx esa la/kkfjr [kkrk ,oa jktLo foHkkx esa la/kkfjr ekax

iath esa fn[kk;s x;s laxzfgr jkf'k ,oa o"kZokj cdk;k ds vf/k'ks"kksa dk v)Zokf"kZd feyku djsaxsA

p -

uxjikfydk }kjk fu/kkZfjr cSad [kkrkvksa ds lapkyu gsrq ukfer inkf/kdkjh ¼;fn dksbZ gks½ cSad esa tek

fd;s x;s psdksa@Mªk¶Vksa dh fLFkfr ds ckjs esa nSfud leUo; LFkkfir dj ysaxsA

N -

jktLo foHkkx ;g lqfuf'pr djsxk fd izkfIr;ka rFkk rS;kj dh x;h nSfud laxzg.k lkj esa laxzg.k iath

dk lanHkZ vafdr fd;k x;k gSA

t -

lEifÙk ,oa vU; djksa dks uxjikfydk dh Lohd`fr ds ckn gh cV~Vk [kkrk esa Mkyk tk;sxkA

> -

gLrd esa fn;s x;s izfrosnuksa ds vfrfjDr eq[; uxjikfydk inkf/kdkjh vuqJo.k gsrq izfrosnu @ fjVuZ

dh lwph tkjh dj ldrs gSaA

6 -60

lHkh lek/kku fooj.k eq[; uxjikfydk inkf/kdkjh rFkk ys[kk inkf/kdkjh }kjk vfHkizekf.kr fd;s

tk;saxsA

6 -61

lEifÙk ,oa vU; djksa ls lacaf/kr laO;ogkjksa ds fy, mi;ksx esa yk;s x;s fofHkUu ys[kk 'kh"kkZsa dks

uxjikfydk ds foRrh;foojf.k;ksa ;k foÙkh; foojf.k;ksa ds lkFk layXu vuqyXudksa esa iznf'kZr fd;k

tk;sxkA bu lHkh foÙkh; foojf.k;ksa ,oa vuqlwfp;ksa ij ukfer inkf/kdkfj;ksa dk gLrk{kj rFkk eqgj

ykx;h tk;sxhA

6 -62

cdk;k laifÙk dj izkI; ds fo#) izko/kku rqyu&i= esa lafpr izko/kku eq[; 'kh"kZ ds v/khu lUnh]

nsunkj ds uhps iznf'kZr fd;k tk;sxkA

228

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k;&7

7 -

ty vkiwfÙkZ

bl v/;k; ds ckn vki

Hkwfedk

ys[kkad.k ds fl)kar

ty vkiwfÙkZ ds bl v/;k; dk mís'; gS

is; ty dh vkiwfÙkZ uxjikfydk ds egRoiw.kZ dk;kZsa esa ls ,d gSA

tykiwfÙkZ laO;ogkjksa ds ys[kkad.k i)fr ls vkidks voxr djkuk gSA

tykiwfÙkZ ls lacaf/kr laO;ogkjksa ds ys[kkad.k fl)karksa rFkk O;ogkjksa ls vkidks ifjfpr djkuk gSA

ty vkiwfÙkZ ls lacaf/kr laO;ogkjksa dks ntZ djus] oxhZd`Ùk djus ds ys[kkad.k iz.kkyh ls voxr gksaxsA

/kkj.kkvksa rFkk js[kkafdr fl)karksa esa vfHk#fp ysaxsA

7 -1

bl v/;k; esa ty vkiwfÙkZ ls lacaf/kr laO;ogkjksa ds fy, vuq'kaflr ys[kkad.k iz.kkyh varfoZ"V gSA

7 -2

lkekU;r% uxjikfydk dk ;g mÙkjnkf;Ro gS fd uxjikfydk v/khuLFk lHkh ty ladekZsa ds izca/ku ,oa

la/kkj.k ds fy,

i;kZIr ,oa leqfpr izko/kku djsaxh rFkk lkoZtfud ,oa futh mn~ns';ksa ds fy,

i;kZIr ty vkiwfÙkZ gsrq vko';d u;s ladekZsa ds fuekZ.k rFkk vtZu dh dkjZokbZ djsaxhA

7 -3

uxjikfydkvksa dks bu lsokvksa ds fy, izHkkj vf/kjksfir djus dk vf/kdkj gSA ty vkiwfÙkZ izHkkj ;k rks

fu/kkZfjr ewY; ds vk/kkj ij laifÙk dj ds lkFk yxk;k tk ldrk gS ;k yh x;h ekih ds vk/kkj ;k

izfrekg fuf'pr jkf'k ds :i esaA

7 -4

ty vkiwfÙkZ ls lacaf/kr jktLo ds fuEufyf[kr Jksr gSa %&

tydj

ty izHkkj

ty vkiwfÙkZ gsrq la;kstu izHkkj ,oa

lM+d dkVus dk izHkkj

ty ds vfuf/kd`r mi;ksx ds fy, vFkZ naM ,oa tqekZuk

7 -5

ty vkiwfÙkZ laca/kh laO;ogkjksa dks ntZ djus] ys[kkafdr djus rFkk O;ogkj djus gsrq fuEu ys[kkad.k

fl)karksa dk vuqikyu fd;k tkrk gS%&

dñ

ty dj] ty izHkkj ,oa ty ehVj fdjk;k dks ml vof/k esa ekU;rk nh tk;sxh tc os ns; gks rFkk

ekax vfHkfuf'pr djus yk;d gks x;k gksA ;g vafdr fd;k tk ldrk gS fd ty dj ,oa vU; lacf/kr

dj ¼;fn gks½ dks laifÙk dj dh mxkgh esa lfEefyr fd;s tk ldrs gSaA

[kñ

uksfV'k Qhl] okjUV Qhl rFkk vU; Qhl rc ekU; gksaxs tc mudk foi= tkjh gks x;k gksA

x -

ty vkiwfÙkZ gsrq la;kstu izHkkj laca/kh jktLo okLrfod izkfIr ij vuqekU; fd;s tk;saxsA

?k -

ikuh dh Vadh dk izHkkj rFkk lM+d dkVus dk izHkkj] tqekZuk okLrfod izkfIr ij vuqekU; fd;s tk;saxsA

(i)

(ii)

(iii)

(iv)

(v)

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

241

p -

nks o"kkZsa ls vf/kd vof/k ds cdk;k ds fy, ekax esa 'kkfey jkf'k dh lhek rd uxjikfydk dh vk; ls

fuEu izko/kku fd;s tk;saxs %&

;fn ty dj laifRr dj ds vo;o ds :i esa laxzfgr fd;k tkrk gS rks mlds fy, izko/kku volwyuh;

laifRr dj ds vuq:i gksxk tks fuEufyf[kr gS %&

nks o"kkZsa ls vf/kd ijUrq rhu o"kkZsa ls de vof/k dk cdk;k

25 izfr'kr

rhu o"kkZsa ls vf/kd ijUrq pkj o"kkZsa ls de vof/k dk cdk;k &

50izfr'kr¼vfrfjDr 25 izfr'kr½

pkj o"kkZsa ls vf/kd ijUrq ikap o"kkZsa ls de vof/k dk cdk;k &

75izfr'kr¼vfrfjDr 25 izfr'kr½

ikap o"kkZsa ls vf/kd vof/k dk cdk;k

100izfr'kr¼vfrfjDr 25 izfr'kr½

nks o"kkZsa ls vf/kd ijUrq rhu o"kkZsa ls de dk cdk;k

50 izfr'kr

rhu o"kkZsa ls vf/kd dk cdk;k

100

izfr'kr

¼vfrfjDr

izfr'kr½

p -

cdk;k ekax ds fy, visf{kr dksbZ vfrfjDr izko/kku ¼lexz :i ls 'kq)½ dks O;; ds :i esa ekU; fd;k

tk;sxk rFkk ;fn iwoZ esa fd;s x;s vfrfjDr izko/kku ftls viysf[kr djuk visf{kr gks rks mls

uxjikfydk dh vk; ekuk tk;sxkA

N -

okilh] dj NwV@izHkkj tks pkyw o"kZ ls lacaf/kr gks ] dks vk; ds fo#) lek;ksftr fd;k tk;sxkA

;fn ;g iwoZorhZ o"kZ ls lacaf/kr gks rks bls iwoZ vof/k en ds :i esa O;og`r fd;k tk;sxkA

t -

djksa@izHkkjksa ds cV~Vs [kkrk esa Mkyh x;h jkf'k] fd;s x;s izko/kku ds fo#) lek;ksftr dh tk;sxh

rFkk bl lhek rd izkI; de gks tk;saxsA

> -

cV~Vk [kkrs esa Mkyh x;h ty izHkkj ds fo#) izkI; jkf'k ls ;fn ckn esa vfrfjDr laxzg.k ;k olwyh gks

tk; rks bls iwoZ vof/k dh vk; ekuk tk;sxkA

V -

dj @ izHkkj dk vfrfjDr @ vfxze Hkqxrku rc rd nkf;Ro ekuk tk;sxk tc rd ns; ugha gks x;k gksA

ns; gksus ij bls izkI; ds fo#) lek;ksftr fd;k tk;sxkA

B -

izkIr vkaf'kd Hkqxrku izFker% vFkZnaM ,oa tqekZuk] fQj cdk;k ekax vkSj fQj pkyw ekax ds Øe esa

lek;ksftr fd;k tk;sxkA

7 -6

bl [ka Mesa ty vkiwfÙkZ ls lacaf/kr laO;ogkjksa ds vfHkys[kksa] iaft;ksa] nLrkostksa] izi=ksa] ys[kkad.k

izfof"V;ksa vkfn dk o.kZu fd;k x;k gSA ty vkiwfÙkZ ds fy, dfri; izi= ;Fkk ¼izi= MCY;w-,l-&1½ ls

MCY;w- ,l-&4 ½ fofgr fd;s x;s gSa ftUgsa bl v/;k; ds var esa layXu fd;k x;k gS rFkk buds igys

MCY;w-,l- fy[kk x;k gSA

7 -7

ty dj ¼ftls lkekU;r% laifRr dj ds lkFk laxzfgr fd;k tkrk gS½ ds ys[kkad.k vfHkys[k rFkk

i)fr;ksa dk o.kZu v/;k;&6 laifRr ,oa vU; dj esa fd;k x;k gS ftls izklafxd fd;k tk ldrk gSA

;fn ty dj @ izHkkj vyx tkjh gksrs gSa rks dj] izHkkj ,oa fdjk;k dk izko/kku fuEu :i ls

gksxk

ys[kkad.k vfHkys[k ,oa i)fr;ka

242

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

ekax tkjh djuk

tykiwfÙkZ vk; dk laxzg.k

d -

ty vkiwfÙkZ la;kstu dks ntZ djuk

uxn] psd @ Mªk¶V ls fd;s x;s laxzg.k ds ekeys esa

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

uxn laxzg.k cSad esa tek fd;s tkus ds ekeys esa

7 -8

iwoZorhZ ekg ds lkr fnuksa dh vof/k esa okMZokj vk; 'kh"kZokj

tkjh

foi=ksa dk fooj.k izi=

MCY;w-

,l-&1 esa rS;kj

fd;k tk;sxkA ;s izi= ys[kkad.k ds vk/kkj gksaxsA bl gsrq fuEufyf[kr

ys[kkad.k izfof"V ikfjr dh tk;sxh %&

7 -9

u;h ekax tkjh djrs le; ;fn cdk;k ekax dks Hkh 'kkfey dj fy;k x;k gks rks dsoy u;h ekax ds

fy, gh izfof"V ikfjr gksxh D;ksafd cdk;k ekax dh izfof"V igys gh ikfjr dh tk pqdh gS rFkk mudh

izfof"V Hkh gks x;h gSA

7 -10

laxzg.k ds ys[kkad.k dh i)fr fuEufyf[kr gS %&

fofHkUu laxzg.k dk;kZy;ksa @ dsUnzksa ls izkIr nSfud laxzg.k lkj ¼izi=&th-b-,u-&13½ ds vk/kkj ij

ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

243

cSad dk uke rFkk ys[kk la[;k vafdr fd;k tk;A

x -

laxzg.k dk fo'ys"k.k ntZ djukA

uksfV'k Qhl] okjUV Qhl ,oa vU; Qhl

7 -12

tkjh ekax ntZ djuk

NwV ,oa okifl;ka

[k -

nSfud laxzg.k lkj ¼izi=&th-b-,u-&13½ esa o"kZokj] 'kh"kokj] ty dj laxzg.k dk fooj.k vafdr ugha

jgrk gSA bl fy, laxzfgr dqy jkf'k & izkI; fu;a=.k ys[kk& ty izHkkj [kkrk esa ØsfMV dj nh tkrh gSA

fd;s x;s laxzg.k dks o"kZokj] 'kh"kZokj ekfld vk/kkj ij fo'ysf"kr dj ty vkiwfÙkZ laxzg.k dk

'kh"kZokj lkj izi= MCY;w- ,l-&2 esa la/kkfjr fd;k tk;sxkA

Åij esa ;Fkk of.kZr 'kh"kZokj ty dj laxzg.k dk lkj izi= MCY;w-,l-&2 esa ekfld vk/kkj ij rS;kj dj

laxzg.k dk fooj.k ntZ djus ds fy, ys[kk foHkkx dks Hkstk tk;sxkA laxzg.k dk fo'ys"k.k rFkk

vfxze ds :i esa laxzfgr vk; dks ntZ djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

ty vkiwfÙkZ ds vfxze laxzg.k dk o.kZu vyx [kaM ^ty vfxze :i ls ty vkiwfÙkZ* ls izkI; vk; ds

lek;kstu dh ppkZ* vfxze vk; dj izkfIr ds of.kZr dh tk pqdh gSA

7 -11

lqlaxr izko/kku ds vuq:i ekax dh uksfV'k rFkk okjUV fuxZr fd;s tk;saxs rFkk Qhl vf/kjksfir dh

tk;sxhA

ekfld vk/kkj ij uksfV'k Qhl] okjUV Qhl rFkk vU; Qhl dh lkj fooj.kh izi= th-b-,u-&25 esa rS;kj

dh tk;sxh rFkk ys[kk foHkkx dks Hksth tk;sxhA

tkjh ekax dks ntZ djus ds fy, fuEufyf[kr izfof"V ikfjr gksxh %&

244

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

7 -13

Lohd`r lHkh NwV ,oa okilh dks ekax iath tks izi= th0b0,u0&21 esa la/kkfjr gS] esa ntZ fd;k tk;sxk

vkSj bldk C;ksjk ys[kk foHkkx dks miyC/k djk;k tk;sxkA

7 -14

ekfld vk/kkj ij NwV ,oa okifl;ksa dh ,d lkj fooj.kh izi= MCY;w-,l-&3 esa rS;kj dh tk;sxhA iwoZ

vof/k dh NwV @ okifl;ksa dks pkyw vof/k ls vyx vfHkfuf'pr fd;k tk;sxk ftl ij ys[kk foHkkx

fuEufyf[kr izfof"V ikfjr djsxk %&

ty vkiwfRrZ foHkkx izi= th0b0,u0&15 esa okilh @ NwV dk Hkqxrku izek.k&i= rS;kj djsxk rFkk

okilh @ NwV dk C;ksjk ys[kk foHkkx dks HkstsxkA ys[kk foHkkx ekax ,oa vU; iaft;ksa dks v|ru djsxkA

okilh @ NwV dk Hkqxrku ntZ djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

Hkqxrs; NwV ,oa okifl;ksa dks ntZ djukA

uxjikfydk ds fl)karksa ds v/;/khu fu;eksa esa ifjorZu ds dkj.k ;fn okilh @ NwV tkjh dh

tkrh gS rks blds fy, ;k rks Hkqxrku ¼Hkqxrs; okilh ys[kk½ vkns'k ikfjr fd;k tk;sxk ;k

bls ys[kk dksM

350&41¼,½ ds v/khu vfxze jktLo laxzg.k [kkrs esa ØsfMV fd;k tk;sxkA

7 -15

Lohd`r okilh @ NwV dk Hkqxrku ntZ djuk

okilh Hkqxrku ds ekeys esa

Hkqxrku dh okilh dk vfxze laxzg.k esa laifjorZu ds ekeys esa

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

245

volwyuh; izkI; jktLo gsrq izko/kku

olwyh ugha gksus ;ksX; ty vkiwfÙkZ vk; ds fy, izko/kku

7-17

mnkgj.k ds fy, 31 ekpZ 2009 dks lekIr gq, o"kZ ds fy, izko/kku fuEu:is.k gksxk

7 -16

tSlk fd dafMdk 7-5 ¼p½ esa Li"V fd;k tk pqdk gSA olwyh yk;d ty vkiwfÙkZ vk; izHkkj yxkus ds

iSekuk ij fuHkZj djsxhA mnkgj.k ds fy, ty dj dh ekax ftls vyx ls tkjh fd;k x;k gS rFkk

ftudk nks o"kkZsa ls vf/kd vof/k ls cdk;k yafcr gS] ds fy, fuEufyf[kr izfrekudksa ds vuq:i izko/kku

fd;k tk;sxk %&

nks o"kkZsa ls vf/kd ijUrq rhu o"kkZsa ls de vof/k dk yafcr cdk;k

50 izfr'kr

rhu o"kkZsa ls vf/kd vof/k ls yafcr cdk;k

100 izfr'kr ¼vfrfjDr

50 izfr'kr½

d -

31 ekpZ 2007 dks lekIr gq, o"kZ ds ty vkiwfÙkZ ds izkI; cdk;k ty dj

& 50 izfr'kr

[k -

31 ekpZ 2006 dks lekIr gq, o"kZ ;k mlls igys ds ty vkiwfÙkZ ds izkI;

cdk;k ty dj

100 izfr'kr

7-18

;g i)fr gj vof/k ds var esa nqgjk;h tk;sxhA Åij esa of.kZr izko/kku izfrekudksa ds vuq:i izko/kku

gsrq visf{kr jkf'k dh rqyuk yafcr Qhl ,oa miHkksDrk izHkkj&ty izHkkj ys[kk ds 'ks"k ds lkFk dh

tk;sxhA ;fn izko/kku dh tkus okyh jkf'k vf/k'ks"k ls vf/kd gks rks varj jkf'k ds fy, vfrfjDr izko/kku

fd;k tk;sxkA ;fn izko/kku dh tkus okyh jkf'k vf/k'ks"k ls de gks rks ;g iznf'kZr fd;k tk;sxk ekuks

izko/kkfur jkf'k dk laxzg.k gks x;k gS vkSj bl gsrq fd;s x;s izko/kku dks izfrysf[kr fd;k tk;sxkA

7-19

pkyw vof/k;ksa ds fy, vfrfjDr izko/kku ;k vfrfjDr izko/kku dks mYVk djus gsrq jkf'k dh x.kuk

v/;k;&6 laifRr ,oa vU; dj dh lkfj.kh 6-1 ,oa 6-2 ds vuq:i dh tk;sxhA

7-20

izko/kku djus ds fy, ys[kk foHkkx }kjk fuEufyf[kr izfof"V ikfjr dh tk;sxhA

246

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

bl izfof"V dk fuEu izHkko gksxk %&

7 -21

d -lafnX/k izkI; Qhl ,oa miHkksDrk izHkkj& ty izHkkj gsrq izko/kku dks izko/kku ,oa cV~Vk [kkrk vuqlwph

esa O;; ds :i esa fn[kk;k tk;sxkA

[k -rqyu&i= esa lafnX/k izkI; Qhl ,oa miHkksDrk izHkkj & ty izHkkj gsrq izko/kku dks ty izHkkj ds

fo#) izkI; ls dVkSrh ds :i esa fn[kk;k tk;sxkA

7-22

iwoZ esa fd;s izko/kku dks izfrysf[kr djus ds fy, fuEufyf[kr izfof"V ikfjr dh tk;sxh %&

;fn fdlh dkj.k o'k uxjikfydk }kjk ;g fu.kZ; fy;k tkrk gS fd ftl ty izHkkj vk; dk cdk;k

ftls igys vk; ds :i esa O;ogkj esa yk;k x;k Fkk] dks viysf[kr fd;k tkuk gS] rks lacaf/kr foHkkx

izfrys[ku laca/kh C;ksjk izi=&MCY;w-,l-&4 esa ntZ djsxkA ;g izi= ekfld vk/kkj ij rS;kj fd;k

tk;sxk

rFkk ys[kk foHkkx dks Hkstk tk;sxkA blds vk/kkj ij ys[kk foHkkx }kjk izko/kku gsrq

fuEufyf[kr izfof"V ikfjr dh tk;sxh %&

7 -24

;fn ty izHkkj ds fo#) izkI; viysf[kr fd;k x;k gks rks mudh olwyh @ laxzg.k gksus ij ys[kk

foHkkx fuEufyf[kr izfof"V ikfjr djsxk

7-25

izR;sd o"kZ ds 01 vizSy dks pkyw [kkrk esa yafcr jkf'k ¼ty izHkkj ds fo#) izkI; ¼pkyw½ dks cdk;k ys[kk

¼vFkkZr~ ty izHkkj ds fo#) izkI; ¼cdk;k½ esa varfjr dj fn;k tk;sxkA mnkgj.k ds fy, o"kZ 2008&09

esa tkjh fd;s x;s ty izHkkj dh ekax ls lacaf/kr ty izHkkj ds fo#) izkI; dh 31-03-2009 dk var'ks"k

ty izHkkj ds fo#) izkI; ¼pkyw½ dks ty izHkkj ds fo#) izkI; ¼cdk;k½ [kkrk esa 01-04-2010 dks varfjr

dj fn;k tk;sxkA

7-23

izfrysf[kr jkf'k dks ntZ fd;k tkuk

ty izHkkj ds izkI; ds fo#) ckn esa fd;s x;s laxzg.k @ olwyh dks ntZ djuk

pkyw [kkrk esa yafcr jkf'k dks cdk;k [kkrk esa varfjr djuk

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

247

7-26

iwoZorhZ o"kZ ds pkyw ekax dks cdk;k [kkrk esa varj.k ntZ djukA

varj.k ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

vfxze :i esa izkIr ty dj vk; dk lek;kstu

[k&

vfxze lek;kstu ntZ fd;k tkukA

okLrfod izkfIr ds vk/kkj ij ys[kkafdr gksus okyh vk;

7-27

ty vkiwfÙkZ foHkkx ys[kk foHkkx dks izfrosfnr djsxk fd vfxze dks dkykUrj esa tkjh fd;s ekax ds fo#)

lek;ksftr dj fy;k x;k gSA ;g lwpuk tykiwfrZ foHkkx }kjk tkjh foi=ksa dh lkj fooj.kh

¼izi=&MCY;w0,l0&1½ ds ek/;e ls nh tk;sxhA

dkykarj esa tkjh ekax dks ntZ djuk ty vkiwfÙkZ ds fy, tkjh ekax dh izfof"V ys[kk foHkkx }kjk mlh

izdkj dh tk;sxh ftl izdkj ewy ekax ds fy, dh tkrh gSA ikfjr gksus okys izfof"V dh O;k[;k dafMdk

7-8 esa dh x;h gSA

vfxze ds :i esa izkIr ty vkiwfÙkZ vk; ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

oS/kkfud dk;Zokgh ds ek/;e ls tykiwfrZ vk; dh olwyh

7-28

laifÙk ,oa vU; dj olwyh ls lacaf/kr laO;ogkjksa dk o.kZu v/;k;&6 laifÙk ,oa vU; dj ¼dafMdk&6-

43½ esa fd;k x;k gS ftls izklafxd fd;k tk ldrk gSA ty izHkkj ls lacaf/kr vk; dh olwyh le:i

rjhds ls ys[kkafdr dh tk;sxhA

7-29

ty izHkkj ls lacaf/kr fuEufyf[kr vk; dks okLrfod izkfIr ds vk/kkj ij ys[kkafdr fd;k tk;sxk%&

tykiwfÙkZ gsrq la;kstu izHkkj

[k&

lM+d dkVus dk izHkkj

tykiwfrZ lacaf/kr ekeyksa esa vf/kjksfir vFkZnaM

7-30

laxzg.k dk;kZy; rFkk laxzg.k dsUnz tks mi;qZDr vk; dks laxzfgr djus ds fy, izkf/kd`r gS] nSfud

laxzg.k lkj ¼izi=&th0b0,u0&13½ rS;kj djsaxs rFkk bls ty vkiwfÙkZ foHkkx ,oa ys[kk foHkkx dks

HkstsaxsA

248

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

laxzg.k ntZ djuk

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

uxn laxzg.k dks cSad esa tek fd;s tkus ds ekeys esa

cSad dk uke rFkk ys[kk la[;k vafdr fd;k tk;A

ty la;kstu tek

laxzg.k ntZ djuk

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

uxn laxzg.k dks cSad esa tek fd;s tkus ds ekeys esaA

7 -31

fofHkUu laxzg.k dk;kZy;ksa rFkk laxzg.k dsUnksa ls izkIr nSfud laxzg.k lkj ¼izi=&th0b0,u0&13½ ds

vk/kkj ij ys[kk foHkkx }kjk fuEufyf[kr izfof"V ikfjr dh tk;sxh %&

7-32

tykiwfRrZ foHkkx ty la;kstu gsrq tek jkf'k izkIr dj ldrk gSA laxzg.k dk;kZy; rFkk laxzg.k

dsUnz tks ty la;kstu tek jkf'k izkfIr Lohdkj djus gsrq izkf/kd`r gSa] nSfud laxzg.k lkj izi=

th0b0,u0&13 rS;kj djsaxs rFkk bls ys[kk foHkkx ,oa tykiwfRrZ foHkkx dks HkstsaxsA

7 -33

fofHkUu laxzg.k dk;kZy;ksa ,oa laxzg.k dsUnzksa ls izkIr nSfud laxzg.k lkj izi= th0b0,u0&13 ds

vk/kkj ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

249

O;;xr tek ls lacaf/kr vk; ntZ fd;k tkukA

ty ladeZ ij O;;

vkarfjd fu;a=.k

7 -36

,sls tek ftudk nkok muds Hkqxrku gsrq ns; gksus ds ckn ljdkj }kjk fu/kkZfjr vof/k rd lefiZr ugha

gksrk gS rks mls O;;xr tek dgk tkrk gSAbldk iquHkZqxrku fdlh Hkh i{k dks vuqekU; ugha gSA

ys[kkad.k o"kZ dh lekfIr ij tykiwfÙkZ foHkkx ,sls lHkh O;;xr tekvksa dh lwph rS;kj djsxkA izkf/kd`Ùk

inkf/kdkjh ls bls vk; ds :i esa ekU; fd;s tkus dk vuqeksnu izkIr gksus ds mijkar ys[kk foHkkx

fuEufyf[kr izfo"V ikfjr djsxk %&

7 -37

ty vkiwfÙkZ foHkkx ls lacaf/kr O;; dk ys[kkad.k v/;k;&11 yksd fuekZ.k ¼ckgjh i{kksa dh dfri; dk;Z

tSls u;k ikbi ykbu fcNkuk] iai x`g fuekZ.k] tykiwfÙkZ ls lacaf/kr ejEefr vkfn ds lafonk vkoaVu ds

ek/;e ls fd;s x;s O;;½] v/;k;&12 HkaMkj ¼HkaMkj lkefxz;ksa tSls Vh0lh0,y0 ikmMj] Dyksfju xSl

vkfn ds Ø; ij gq, O;;½] v/;k;&15 ¼vU; jktLo O;; tks tykiwfÙkZ ls lacaf/kr xfrfof/k;ksa ls lacaf/kr

gks tSls fo|qr izHkkj] Fkksd esa ty ds Ø; dk O;; vkfn½ rFkk v/;k;&16 LFkk;h ifjlEifÙk;ka ¼Ø; dh

x;h LFkk;h ifjlEifÙk;kas ls lacaf/kr½ esa ;Fkkof.kZr fof/k;ksa ds vuq:i gksxkA bu v/;k;ksa dks izklafxd

fd;k tk ldrk gSA

7-38

tykiwfÙkZ ls lacaf/kr laO;ogkjksa ds fy, fuEufyf[kr vkarfjd fu;a=.kksa dk ikyu fd;k tk;sxkA

ys[kk inkf/kdkjh rFkk tykiwfrZ foHkkx ds iz/kku ys[kkad.k o"kZ ds izkjaHk esa ty izHkkj ds fo#) izkI; ds

vkjEHk 'ks"k ¼tSlk iwoZorhZ o"kZ ds rqyu &i= esa of.kZr gS½ dk feyku ekax iath esa ntZ o"kZokj cdk;k ds

;ksx ls djsaxsA

[k-

ys[kk inkf/kdkjh rFkk ty vkiwfÙkZ foHkkx ds iz/kku ys[kk foHkkx esa la/kkfjr [kkrk ds vuqlkj

laxzfgr jkf'k ,oa cdk;k jkf'k ds vf/k'ks"kksa dk v)Zokf"kZd feyku ty vkiwfÙkZ foHkkx ds v/khu la/kkfjr

ekax iath ls djsaxsA

ys[kk foHkkx ,oa tykiwfÙkZ foHkkx }kjk yafcr tek ls lacaf/kr ys[kk foHkkx ds [kkrk esa fn[kk;s tk jgs

vf/k'ks"k dk tykiwfÙkZ foHkkx v)Zokf"kZd feyku esa la/kkfjr tek iath ls djsaxsA

?k-

ukfer cSad ys[kk ¼;fn gks½ ds lapkyu ds fy, uxjikfydk }kjk izkf/kd`Ùk inkf/kdkjh nSfud

vk/kkj ij cSad ls leUo; LFkkfir dj tek fd;s x;s psdksa @ Mªk¶Vksa dh fLFkfr dh tkudkjh

vfHkfuf'pr djsaxsA

tykiwfÙkZ foHkkx ;g lqfuf'pr djsxk fd rS;kj fd;s x;s izkfIr @ nsSfud laxzg.k lkj esa ty vkiwfÙkZ

vk; laxzg.k iath dk izlax vafdr fd;k x;k gSA

N-

gLrd esa of.kZr izfrosnuksa ds vykos eq[; uxjikfydk inkf/kdkjh vuqJo.k gsrq izfrosnuksa @ lwpukvksa

dh ;Fkksfpr lwph fu/kkZfjr dj ldrs gSaA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

251

v/;k;&8

fdjk;k] Qhl ,oa vU; vk;A

fdjk;k] Qhl ,oa vU; vk; ds bl v/;k; dk mn~ns'; gS

bl v/;k; ds var esa

Hkwfedk

vkidks fdjk;k] Qhl ,oa vU; vk; ls lacaf/kr ys[kkad.k laO;ogkjksa ds ys[kkad.k iz.kkyh ls voxr

djkukA

fdjk;k] Qhl ,oa vU; vk; ls lacaf/kr laO;ogkjksa ds fy, ykxw ys[kkad.k] fl)kar] O;ogkj ,oa fu;a=.k

dk vkilsifjp;

djkuk gSA

vkidks fdjk;k] Qhl ,oa vU; vk; ls lacaf/kr laO;ogkjksa dks ntZ djus] oxhZd`r djus dh ys[kk iz.kkyh

dh tkudkjh gks tk;sxhA

vki /kkj.kkvksa ,oa js[kkafdr fl)karksa esa vfHk#fp ysaxsA

8-1

uxjikfydkvksa ds vk; dk egRoiw.kZ Hkkx laifÙk ,oa vU; dj] ty dj @ ty izHkkj ,oa vuqnku ls

izkIr jktLo gSA blds vykos muds ikl jktLo ds dqN vU; Jksr uxjikfydkvksa dh lafiÙk;ksa dk

fdjk;k] vuqKfIr Qhl] vkfn gSA bl v/;k; esa bl izdkj dh vk; ds fy, vuq'kaflr ys[kkad.k izfØ;k

dk o.kZu fd;k x;k gSA

8-2

bl Js.kh esa uxjikfydk }kjk mxkgh ;ksX; vk; ds dqN enksa dh lwph fuEuor~ gS %&

uxjikfydk dh laifÙk;ksa ls vk;A

cktkj @ okf.kfT;d ladqy ls izkIr fdjk;k

dk;kZy; Hkouksa ls fdjk;k

vfrfFk x`gksa ls fdjk;k

izs{kkx`g] LVsfM;e] Vkmu gky ls fdjk;k

cl LVsSaM] ykWjh LVSaM vkfn ls fdjk;k

ckyw dh fuykeh

d`f"k] o`{kksa vkfn ls izkfIr;k¡

Qhl ,oa miHkksDrk izHkkj

fofo/k fuca/ku izHkkj] laosndksa dk fuca/ku Qhl

gkfudkjd ,oa vkifÙktud O;kikj

ykWt dk vuqKfIr Qhl

ih-ih-vkj- ,sDV ds v/khu vuqKfIr Qhl

fQYe fjxqys'ku vf/kfu;e ds v/khu vuqKfIr Qhl

260

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

ih-,Q-,- vf/kfu;e ds v/khu vuqKfIr Qhl

Hkou fuekZ.k dk ijfeV

e'khujh vf/k"Bkiu ds fy, ijfeV

dkj[kkuk fuekZ.k ds fy, ijfeV

tUe ,oa e`R;q izek.k&i= ds fy, Qhl

fookg izek.k&i= ds fy, Qhl

foyafcr fuca/ku ds fy, Qhl

<wa<+us ¼lpZ½ dh Qhl

U;k;ky; ¼ih-,Q lfgr½}kjk yxk;h x;h 'kkfLrA

vfrdze.k gVkus ds fy, Qhl

ehVj dk fdjk;k rFkk fujh{k.k izHkkj

fo|ky;ksa ls izkfIr;ka

vLirkyksa ,oa vkS"k/kky;ksa ls izkfIr;ka

i'kq Dyhfud ls izkfIr;ka

iznRr lsokvksa ds fo#) izkfIr;ka

dczxkg dk izHkkj

i'kq xkM+us dk Qhl

ikfdZax Qhl

mi;ksx djsa ,oa Hkqxrku djsa 'kkSpky;ksa dh Qhl

cqpM+ [kkuk dh Qhl vkfnA

foØ; ,oa fdjk;k izHkkj

d`f"k mRikn dk fodz;

dckM+ dh fodzh

fufonk izi=ksa dh foØh

okLrfod izkfIr ds vk/kkj ij ys[kkafdr dh tkus okyh vk;

8-3

ftu vk;ksa dks okLrfod izkfIr ds vk/kkj ij ys[kkafdr fd;k tkrk gS mudh lkadsfrd lwph

fuEufyf[kr gS %&

uxjikfydk laifRr;ksa ls fdjk;k vk;A

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

261

vfrfFk x`gksa ls fdjk;k

izs{kk x`g] LVsfM;e] Vkmu gky ls fdjk;k

ckyw dh fuykeh

d`f"k] isM+ksa vkfn ls izkfIr;ka

Hkou fuekZ.k dk ijfeV

e'khujh vf/k"Bkiu ds fy, ijfeV

dkj[kkuk fuekZ.k ds fy, ijfeV

tUe ,oa e`R;q izek.k&i= ds fy, Qhl

fookg izek.k ds fy, Qhl

U;k;ky; }kjk vf/kjksfir tqekZuk ¼ih-,Q-,- lfgr½

vLirkyksa ,oa vkS"k/kky;ksa ls izkfIr;ka

i'kq iksyh fDyuhd ls izkfIr;ka

iznRr lsokvksa ds fo#) izkfIr;ka

dczxkg dk izHkkj

i'kq xkM+us dk Qhl

d`f"k mRiknksa dh foØzh

eRL; ikyu dh foØh

dckM+ dh foØh vkfn

8-4

okLrfod izkfIr ds vk/kkj ij ftu vkenfu;ksa dk ys[kkad.k fd;k tkrk gS muls lacaf/kr igyw esa fuEu

lfEefyr gSa %&

laxzg.k

okilh

8-5

ftl vk; ds fy, ekax tkjh dh tkrh gS mudk ys[kkad.k izksnHkwr vk/kkj ij gksrk gSA budh lkadsfrd

lwph fuEuor~

gS%

Qhl ,oa miHkksDrk izHkkj

lM+dsa <kgus ds fy, 'kkfLr izHkkj

foØh ,oa fdjk;k izHkkj

izksnHkwr vk/kkj ij ys[kkafdr gksus okyh vk;

uxjikfydk dh laifÙk;ksa ls fdjk;k] mnkgj.k ds fy,

262

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

cktkj @ okf.kT;d ladqy ls fdjk;k

dk;kZy; Hkouksa ls fdjk;k

vfrfFk x`gksa ls fdjk;k

izs{kk x`gksa ls fdjk;k

LVsfM;e] Vkmu gky dk fdjk;k

ikfdZax {ks=ksa vkfn dk fdjk;k @ iV~Vk fdjk;k

8-6

izksnHkwr vk/kkj ij ys[kkafdr gksus okyh vk; ds fofHkUu igyw esa fuEu 'kkfey gS %

ekax iath esa izfof"V djuk

foi= tkjh djuk

cdk;k dk laxzg.k djuk

okilh] NwV rFkk cV~Vk [kkrk esa Mkyuk

ys[kkad.k ds fl)kUr %&

foKkiu vf/kdkj laca/kh jktLo lafonk dh 'kRrksZa ds vk/kkj ij izksnHkwr gksxkA

[k-

vf/kfu;eksa ,ao fu;eksa ds 'kRrksaZ ds v/;/khu okf.kT; vuqKfIr 'kqYd ftl o"kZ ls lacaf/kr gks rFkk ftldh

ekax vfHkfuf'pr djus yk;d gks] izksnHkwr gksxkA

vU; vk; ftuls lacaf/kr ekax vfHkfuf'pr djus yk;d gks] rFkk ftUgsa uxjikfydk ds lkekU; izfdz;k

ds v/khu tkjh fd;k tk ldrk gks] dks ml vof/k esa ekU; fd;k tk;sxk tc os ns; gks vFkkZr~ tc ekax

vfHkfuf'pr djus yk;d gksA

?k-

izek.k&i=ksa ,oa m)j.kksa dh Qhl] tUe ,oa e`R;q izek.k&i= izHkkj] Hkou fuekZ.k vuqefr Qhl] lac/kZu

Qhl] mRiknksa dk fodz;] dckM+ dh fcdzh] fufonk izi=ksa dh fodzh vkfn okLrfod :i ls izkIr gksus ij

ekU; dh tk;sxhA

vU; vk;] tks vfuf'pr izd`fr ds gksa ;k ftudh ekax vfHkfuf'pr djus yk;d ugha gks ;k ftudh ekax

uxjikfydk ds lkekU; izfdz;k ds v/khu tkjh ugha dh tkrh gks] okLrfod :i ls izkIr gksus ij ekU;

dh tk;sxhA

N-

uksfV'k Qhl] okjUV Qhl rFkk vU; Qhl dk foi= tc tkjh gks tk; rc blls lacaf/kr jktLo ekU;

fd;k tk;sxkA

C;kt en rFkk 'kkfLr ¼;fn gks½ ftldh ekax dh x;h gks] okLrfod :i ls izkIr gksus ij ekU; fd;s

tk;saxsA

okf.kT; vuqKfIr Qhl

foKkiu izHkkj @ vf/kdkj

8-7

vU; vk; ls lacaf/kr laO;ogkjksa dks ntZ djuk] ys[kkafdr djus rFkk O;ogkj esa ykus ds fy,

fuEu ys[kkad.k fl)karksa dk vuqikyu fd;k tkrk gS %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

263

nks o"kkZsa ls vf/kd vof/k ls ekax yafcr jgus ij ekax esa ftl lhek rd uxjikfydk dh vk; lfEefyr gS]

ml lhek rd fuEufyf[kr izfrekudksa ds vuq:i izko/kku fd;k tk;sxkA

nks o"kkZsa ls vf/kd ijUrq rhu o"kkZsa ls vuf/kd yafcr ekax

50 izfr'kr

rhu o"kkZsa ls vf/kd vof/k ls yafcr ekax

100 izfr'kr ¼vfrfjDr

50 izfr'kr½

yafcr ekax ds fy, visf{kr vfrfjDr izko/kku ls lacaf/kr o"kZ dk O;; ekuk tk;sxkA blds foijhr fdlh

o"kZ vfrfjDr izko/kku viysf[kr fd;k tk; mls uxjikfydk dh vk; ekuk tk;sxkA

V-

vkyksp; o"kZ ds vU; vk; ls okilh] NwV dks vk; ls lek;ksftr fd;k tk;sxk ;fn ;s iwoZorhZ vof/k ls

lacaf/kr gks rks ¼bUgsa tgka ykxw gks½ iwoZ vof/k vk; en ds :i esa O;ogkj esa yk;k tk;sxk

B-

vU; vk; izfrysf[kr gksus ij bls fd;s x;s izko/kku ls lek;ksftr fd;k tk;sxk rFkk bl gn rd izkI;

de gks tk;saxsA

M-

fdjk;k Qhl ,oa vU; vk; ds :i esa izkI; ftls cV~Vk [kkrk esa Mky fn;k x;k gks] dh dkykarj esa olwyh

;k laxzg.k gksrk gks rks mls iwoZ vof/k dh vk; ekuk tk;sxkA

vfxze @ vf/kd izkfIr dks rc rd nkf;Ro ekuk tk;sxk tc rd dj @ izHkkj ns; ugha gks tk; ,oa bls

izkI; ds fo#) viysf[kr dj fn;k tk;sxkA

izkIr vkaf'kd Hkqxrku dze'k% 'kkfLr ,oa C;kt] iqjkuh ekax rFkk pkyw ekax dh fu/kkZfjr lwph ds vuqlkj

viysf[kr dh

tk;sxhA

8-8

bl [kaM esa fdjk;k] Qhl ,oa vU; vk; ls lacaf/kr laO;ogkjksa ds ys[kkad.k ls lacaf/kr vfHkys[kksa] iaft;ksa]

nLrkostksa] izi=ksa] ys[kkad.k izfof"V;ksa vkfn dk o.kZu fd;k x;k gSA vU; vk; ds ys[kkad.k ds mn~ns';

ls dfri; fof'k"V izi=ksa] iaft;ksa vkfn dk fu/kkZj.k fd;k x;k gS tks fofHkUu izdkj ds vU; vk; ds fy,

fofufnZ"V gS] tSls fdjk;k] Qhl ;k vU; vk; ds 'kh"kZokj laxzg.k dh lkj fooj.kh ¼izi= vks-Vh-,i-&2½A

vks-Vh-,p-&1 ls vks-Vh-,p-&3 izi=ksa dks bl v/;k; ds var esa vuqyXu fd;k x;k gS rFkk buds vkjaHk esa

^vks-Vh-,p-* tksM+k x;k gSA

8-9

bu vk; ls lacaf/kr laxzg.k ds ys[kkad.k ds fy, fuEufyf[kr izfdz;k gksxh %&

fofHkUu laxzg.k dk;kZy;ksa ,oa laxzg.k dsUnzksa ls izkIr nSfud laxzg.k lkj ¼izi=&th-b-,u-&13½ ds vk/kkj

ij okLrfod izkfIr ij vk/kkfjr bl izdkj ds vk; dks ys[kkafdr djus ds fy, ys[kk foHkkx fuEufyf[kr

izfof"V ikfjr djsxkA

ys[kkad.k vfHkys[k rFkk izfdz;k;saA

okLrfod izkfIr ds vk/kkj ij ys[kkafdr dh tkus okyh vk; dk ys[kkad.k

laxzg.k

vk; dks ntZ fd;k tkuk

8-10

264

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

cSad dk uke rFkk ys[kk la[;k vafdr fd;k tk;A

8-11

ekeys ftuesa vk; dk ys[kkad.k okLrfod izkfIr ds vk/kkj ij fd;k tkrk gS] esa vfxze ds :i esa vk;

izkIr gks] vFkkZr~ fcuk lsok@lkefxz;ksa dks iznku fd;s gh rks laxzfgr gksus ij mUgsa vk; ekuk tk;sxkA

;fn laxzfgr jkf'k dh okilh djuh iM+s rks bls O;; ds :i esa ntZ fd;k tk;sxkA

8-12

izkfIr i=] jkf'k Qhl ,oa miHkksDrk izHkkj ds :i esa ntZ dh tk;sxhA vk; dks ntZ djus ds fy, ys[kk

foHkkx uEufyf[kr izfof"V ikfjr djsxk&

8-13

;fn lsok ugha nh x;h gks rFkk miHkksDrk vfxze ds :i esa nh x;h jkf'k ds okilh dh ekax djrk gks rks

ys[kk foHkkx okilh dks ntZ dj fuf/k okilh ds Hkqxrku ds fy, fuEufyf[kr izfof"V ikfjr djsxk %&

8-14

dfri; vk; ¼izksnHkwr vk/kkj ij ys[kkafdr gksus okys vk; lfgr½ ds ekeys esa lsok @ lkexzh iznku djus

gsrq vkosnu ds lkFk gh jkf'k tek djk yh tkrh gS tSls fdjk;k tek vkfnA fdjk;k tek dks

mnkgj.k ds :i esa ysrs gq, bl izdkj ds vk; ls lacaf/kr izkIr tek ds laO;ogkjksa ds ys[kkad.k dh

izfdz;k dk foospu fuEufyf[kr :i esa fd;k x;k gS%&

8-15

tek izkIr gksus ij ys[kk foHkkx bls nkf;Ro ds :i esa O;og`r djsxk rFkk fuEufyf[kr izfof"V ikfjr

djsxk %&

ys[kk ds y?kq 'kh"kZ ,oa foLr`r 'kh"kZ ¼tSlk ykxw gks½ vafdr fd;k tk;A

uksV %& cSad [kkrk rFkk miHkksDrk ys[kk [kkrk esa izi=&th0b0,u0&3 iksfLVax v/;k;&5 lkekU;

ys[kkad.k izfdz;k;sa esa crk;s x;s rjhds ls dh tk;sxhA tgka dgha Hkh jksdM+ ;k cSad [kkrk

lEc) gks] tujy cgh izi=&th0b0,u0&2 esa dksbZ izfof"V ugha dh tk;sxhA

vfxze vk; dh izkfIr

cSad dk uke ,oa [kkrk la[;k ntZ fd;k tk;A

y?kq ,oa foLr`r ys[kk 'kh"kZ tSlk ykxw gks vafdr fd;k tk;A

cSad dk uke vafdr fd;k tk;A

ys[kk dk foLr`r 'kh"kZ tSlk ykxw gks vafdr fd;k tk;A

tek

tek izkfIr dks ntZ fd;k tkuk

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

265

cSad dkuke rFkk [kkrk la[;k vafdr fd;k tk;A

tek dk lek;kstu ntZ djukA

ys[kk dk leqfpr 'kh"kZ tSlk ykxw gks] vafdr fd;k tk;A

tek okilh ntZ djuk

cSad dk uke rFkk ys[kk la[; vafdr fd;k tk;A

O;;xr tek ls lacaf/kr vk; ntZ djuk

8-16

iznku dh x;h lsok ds ykxr ds :i esa miHkksDrk }kjk tek djk;h x;h jkf'k dk lek;kstu

uxjikfydk }kjk fd;k tk ldrk gSA tek ds lek;kstu ij lacaf/kr foHkkx lek;ksftr tek dk C;ksjk

ekfld vk/kkj ij tek ds lek;kstu dh lkj fooj.k izi= th0b0,u0&20 esa ys[kk foHkkx dks HkstsxkA

ys[kk foHkkx fuEufyf[kr izfof'V ikfjr djsxk &

8-17

fofgr fu;eksa ds vuq:i okilh gsrq vkosnu izkIr gksus ij tek jkf'k okil dh tk;sxhA jktLo foHkkx

}kjk tek dh okilh ds fy, ,d Hkqxrku vkns'k izi= th0b0,u0&15 rS;kj fd;k tk;sxkA cps gq, tek

djk;ksa ds Hkqxrku ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

8-18

tek ftldk nkok Hkqxrku ns; gksus dh frfFk ls uxjikfydk }kjk fu/kkZfjr vof/k rd ugha fd;k x;k

gks] dks O;;xr tek ds :i esa fopkfjr fd;k tk;sxk rFkk bldk Hkqxrku lacaf/kr i{k dks ugha fd;k

tk;sxkA ys[kkad.k o"kZ ds var esa lacaf/kr foHkkx ,sls O;;xr tek dh fooj.kh rS;kj djsxkA l{ke

inkf/kdkjh }kjk vk; ds ekU;rk dk vuqeksnu izkIr gksus ij ys[kk foHkkx }kjk fuEufyf[kr izfo"V ikfjr

djsxk %&

266

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

8-19

vU; tek] mnkgj.k ds fy,& vuqKfIr 'kqYd ,oa foKkiu vf/kdkj laca/kh fofHkUu laO;ogkjksa dks ntZ

djus ds fy, le:i izfof"V;ka ikfjr dh tk;saxhA

8-20

fdjk;k] vuqKfIr Qhl] ,oa foKkiu vf/kdkj ls lacaf/kr vk; ftldk ys[kkad.k izksnHkwr vk/kkj ij fd;k

tkrk gS] ds ys[kkad.k ds fofHkUu igyqvksa dh O;k[;k fuEufyf[kr gS%&

vk; ds fy, ekax tkjh fd;s tkus ij bls uxjikfydk ds vk; ds :i esa ekU; fd;k tk;sxk vkSj

rn~uq:i ;g pkyw ifjlEifRr dh rjg gksxhA bl dze esa fofHkUu foHkkxksa ls izkIr tkjh foi=ksa dh lkj

fooj.kh izi= vks0Vh0,p0&1 ds vk/kkj ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk%&

8-22

;fn u;h ekax tkjh djrs le; fdjk;k vk; dh cdk;k Hkh 'kkfey dh x;h gks rks dsoy u;h ekax ds

fy, gh izfof'V ikfjr dh tk;sxhA cdk;k ls lacaf/kr ekax igys gh ntZ dh tk pqdh gSA nqdku] ladqyksa]

cktkjksa] dk;kZy; Hkouksa vkfn ls vftZr fdjk;k vk; dks lacaf/kr LFkk;h ifjlEifRr iath tSls py

laifRr;ksa dh iath izi=&th0b0,u0&32 ;k vpy laifRr;ksa dh iath izi=&th0b0,u0&31 esa ntZ

fd;k tk;sxkA uxjikfydkvksa dks fu;af=r djus okys vf/kfu;e ds fu;eksa ,oa izko/kkuksa ds vuq:i

le;≤ ij iaft;ksa dks v|ru fd;k tk;sxkA

8-23

izksnHkwr vk; ls lacaf/kr laxzg.k ds ys[kkad.k ds fy, fuEufyf[kr izfdz;k viuk;h tk;sxhA

8-24

vk; laxzg.k dks ntZ djukA

fofHkUu laxzg.k dk;kZy;ksa rFkk laxzg.k dsUnzksa ls izkIr nSfud laxzg.k lkj izi=&th0b0,u0&13 ds

vk/kkj ij vk; ntZ djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

izksnHkwr vk/kkj ij ys[kkafdr gksus okyh vk; dk ys[kkad.k

fdjk;k ls vk;

ekax tkjh djuk

8-21

ekax mxkgh ntZ djuk

ys[kk ds mi;qDr 'kh"kZ tSlk ykxw gks vafdr djsaA

foLr`r ys[kk 'kh"kZ tSlk ykxw gks vafdr fd;k tk;A

izksnHkwr vk;ksa dk laxzg.k

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

267

uxn vkSj psd@MkQ~V ds :i esa laxzg.k ds ekeys esa

&cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

uxn laxzg.k dks cSad esa tek fd;s tkus ds ekeys esa

&cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

8-26

laxzg.k fo'ys"k.k ntZ djuk

ys[kk dk leqfpr 'kh"kZ tSlk ykxw gks ntZ fd;k tk;A

vfxze ds :i esa laxzfgr vk; ds lek;kstu dk foospu [kaM ^vfxze ds :i esa izkIr vU; vk;

dk lek;kstu* esa fd;k x;k gSA

uksfV'k Qhl] okjUV Qhl ,oa vU; Qhl

ekax mxkgh ntZ djuk

okilh ,oa NwV

8-25

izksnHkwr vk/kkj ij vU; vk; dks ntZ djus gsrq nSfud laxzg.k lkj izi=&th0b0,u0&13 ls cdk;k

laxzg.k] vfxze ds :i esa izkIr laxzg.k rFkk pkyw o"kZ dh ekax ls lacaf/kr laxzg.k fo'ys'k.k izkIr ugha

gksrk gSA vr% laxzfgr dqy jkf'k izkI; fu;a=.k ys[kk& uxjikfydk laifRr ls fdjk;k esa dszfMV djnh

tkrh gSA bls ekfld vk/kkj ij vyx&vyx fd;k tkrk gSA

lacaf/kr foHkkxksa }kjk fofHkUu vk; dk 'kh"kZokj laxzg.k fooj.k izi= vks0Vh0,p0&2 esa rS;kj fd;k

tk;sxk rFkk laxzg.k dk C;ksjk ntZ djus ds fy, ys[kk foHkkx dks Hkst fn;k tk;sxkA izksnHkwr vk/kkj ij

vk; ds ys[kkad.k rFkk laxzg.k dks pkyw ,oa cdk;k olwyh] vfxze :i esa laxzfgr vk; ds :i esa

fo'ysf"kr djus gsrq ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk%&

a8-27

ekax dh uksfV'k rFkk okjUV fuxZr gksaxs rFkk lacaf/kr ykxw izko/kkuksa ds v/;/khu Qhl yxk;k tk ldsxkA

8-28

ekfld vk/kkj ij uksfV'k Qhl] okjUV Qhl rFkk vU; 'kqYd tks yxk;s x;s gSa dh lkj fooj.kh

izi=&th0b0,u0&25 esa rS;kj dh tk;sxh rFkk ys[kk foHkkx dks Hksth tk;sxhA

8-29

uksfV'k Qhl] okjUV Qhl rFkk vU; Qhl ds }kjk tkjh ekax dh uksfV'k Qhl] okjaV Qhl ,oa vU; yxk;s

x;s Qhl dh lkj fooj.kh lacaf/kr foHkkxksa ls izkIr gksus ij ys[kk foHkkx ogh izfof'V ikfjr djsxk

ftldk o.kZu v/;k;&6 ½laifRr ,oa vU; dj½ dh dafMdk&6-23 esa fd;k x;k gSA bl izfof"V esa

leqfpr izkI; ys[kkvksa dks dszfMV fd;k tk;sxkA

8-30

jktLo dks fu;af=r djus okys vf/kfu;eksa ,oa fu;eksa esa fd;s x;s izko/kku ds v/;/khu ifjfLFkfr;ksa ds

vuq:i lHkh okilh ,oa NwV dks ekax iath esa la/kkfjr fd;k tk;sxk rFkk mldk C;ksjk ys[kk foHkkx dks

miyC/k djk;k tk;sxkA

268

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

Hkqxrs; okilh ,oa NwV dks ntZ djuk

vuqeksnuksijkar fuf/k dh okilh @ NwV dks ntZ djukA

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

okilh dks vfxze Hkqxrku laxzg.k ds :i esa ifjofrZr fd;s tkus ds ekeys esa vfxze ds :i esa

izkIr vk; dk lek;kstu

8-31

okilh ,oa NwV dh ekfld lkj fooj.kh izi= vks0Vh0,p0&3 esa rS;kj dh tk;sxh iwoZorhZ vof/k ls

lacaf/kr okilh @ NwV dks pkyw vof/k ls vyx fd;k tk;sxk rFkk mlds vk/kkj ij ys[kk foHkkx

fuEufyf[kr izfof"V ikfjr djsxk %&

ykxw fu;eksa esa ifjorZu ds dkj.k mRiUu okilh @ NwV dks ;k rks Hkqxrku ds fy, ikfjr fd;k tk;sxk

;k jktLo dk vfxze laxzg.k& fdjk;k [kkrk esa dszfMV fd;k tk;sxk ¼uxjikfydk ds ys[kkad.k fl)kar

ds vuq:i ys[kk dksM & 350 & 41 ¼d½ ds lkFk½

leqfpr ys[kk 'kh"kZ tSlk ykxw gks vafdr fd;k tk;A

8-32

lacaf/kr foHkkx okilh gsrq Hkqxrku vkns'k izi=&th0b0,u0&15 rS;kj djsaxs rFkk okilh@NwV dk C;ksjk

ys[kk foHkkx dks HkstsaxsA os ekax iath dks Hkh v|ru dj ysaxsA okilh ntZ djus ds fy, ys[kk foHkkx

fuEufyf[kr izfof"V ikfjr djsxk %&

8-33

lacaf/kr foHkkx tkjh foi=ksa dh lkj fooj.kh izi= vks-Vh-,p-&1 ds :i esa dkykarj esa tkjh foi=ksa }kjk

vfxze ds lek;kstu dh tkudkjh ys[kk foHkkx dks miyC/k djk;saxsA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

269

lkekU; :i ls dkykarj esa tkjh ekax dks ntZ djuk

[k-

vfxze dk lek;kstu ntZ djuk

tek

tek dk lek;kstu ntZ djuk

ys[kk dk mi;qDr 'kh"kZ tSlk ykxw gks vafdr fd;k tk;A

olwyh ugha gksus ;ksX; izkI; jktLo ds fy, izko/kku

8-36

olwyh ugha gksus ;ksX; vk; ds fy, izko/kku ntZ djuk

fdjk;k ds fy, tkjh ekax dks ntZ djus ds fy, ys[kk foHkkx izfof"V ikfjr djsxk tks ewy ekax ds fy,

tSlh dafMdk 10-21 esa of.kZr gS] ds fy, dh tkrh gSA

vfxze ds :i esa izkIr vU; vk; ds lek;sktu gsrq ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

ys[kk dk mi;qDr 'kh"kZ tSlk ykxw gks vafdr fd;k tk;A

8-34

izkfIr] lek;kstu] tek dh okilh rFkk O;;xr tek vk; dks ekU;rk nsus rFkk izksnHkwr vk/kkj ij

ys[kkad.k djus dh izfdz;k okLrfod izkfIr ds vk/kkj ij vk; ds ys[kkad.k ds izfdz;k ds le:i gksxhA

izksnHkwr vk/kkj ij vk; ds ys[kkad.kds fy, tek ds lek;kstu dh izfof"V fuEufyf[kr gS %&

8-35

miHkksDrk dks nh x;h lsok ds ykxr ds :i esa uxjikfydk izkIr tek dk lek;kstu dj ldrh gSA

lacaf/kr foHkkx tek ds lek;kstu dh lkj fooj.kh izi= &th0b0,u0&20 ds }kjk lek;ksftr tek dk

ekfld C;ksjk ys[kk foHkkx dks ns ldrs gSaA lek;kstftr tek dks ntZ djus ds fy, ys[kk foHkkx

fuEufyf[kr izfof"V ikfjr djsxk %&

nks o"kkZsa ls vf/kd yafcr ekax ds fy, izko/kku fuEufyf[kr izfrekudksa ds vuq:i fd;k tk;sxk%&

nks o"kkZsa ls vf/kd ijUrq rhu o"kkZsa ls de o"kZ rd dk cdk;k &

50 izfr'kr

rhu o"kkZsa ls vf/kd dk cdk;k

100

izfr'kr

¼vfrfjDr

izfr'kr½

270

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

mnkgj.k ds fy, 31 ekpZ 2009 dks lekIr gq, o"kZ ds fy, izko/kku fuEu:is.k gksxk

31 ekpZ 2007 dks lekIr gq, o"kZ ds cdk;k izkI; fdjk;k 50 izfr'kr

[k-

31 ekpZ 2006 lekIr gq, o"kZ ;k mlls igys dh vof/k ds cdk;k izkI; fdjk;k dk 100 izfr'kr

8-37

pkyw vof/k ds fy, vfrfjDr izko/kku dks myVk djus gsrq jkf'k dh x.kuk v/;k;&6 laifRr ,oa vU;

dj lkfj.kh la[;k 6-1 ,oa 6-2 ds vuq:i dh tk;sxhA

lafnX/k izkI; ds fy, izko/kku %& fdjk;k dks vyx en ds :i esa eq[; O;; 'kh"kZ izko/kku ,oa cV~Vk [kkrk

ds v/khu fn[kk;k tk;sxkA

[k-

rqyu&i= esa yafcr vU; izkI; ls vU; Jksrksa ls izkI;& fdjk;k ?kVkdj fn[kk;k tk,xkA

8-40

iwoZ esa fd;s x;s izko/kku dks izfrysf[kr djus ds fy, fuEu izfof"V ikfjr dh tk;sxh %&

;fn fdlh dkj.ko'k uxjikfydk }kjk vU; vk; ds cdk;k dks cV~Vk [kkrk esa Mkyus dk fu.kZ; fy;k

tkrk gS rks cV~Vk [kkrk esa Mkys tkus dk C;ksjk lacaf/kr foHkkxksa }kjk ekfld vk/kkj ij cV~Vs [kkrsdh lkj

fooj.kh izi= vks0Vh0,p0&4 esa rS;kj dh tk;sxh rFkk ys[kk foHkkx dks Hksth tk;sxhA ftlds vk/kkj ij

cV~Vk [kkrk esa Mkys x;s jkf'k dks fd;s x;s izko/kku ds fo#) lek;ksftr fd;k tk;sxk rFkk fuEufyf[kr

izfof"V ikfjr dh tk;sxh %&

8-42

cV~Vs [kkrs esa Mkyh x;h izkI; fdjk;k @ vuqKfIr Qhl @ foKkiu Qhl ds ckn esa laxzg.k @ olwyh

dks ntZ djukA

;fn izkI; fdjk;k @ vuqKfIr Qhl @ foKkiu Qhl ftUgsa cV~Vs [kkrk esa Mkyk x;k Fkk] dh olwyh @

laxzg.k vkyksP; o"kZ esa gks tkrh gS] rks ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

8-38

izko/kku djus ds fy, ys[kk foHkkx }kjk fuEufyf[kr izfof"V ikfjr dh tk;sxh%&

8-39

mi;qZDr izfof"V dk izHkko fuEuor~ gksxkA

cV~Vk [kkrk esa Mkyuk

8-41

cV~Vk [kkrk dks ntZ djuk

ys[kk dk mi;qZDr 'kh"kZ tSlk ykxw gks ntZ fd;k tk;A

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

271

pkyw [kkrk esa yafcr jkf'k dk cdk;k [kkrk esa varj.k

iwoZorhZ o"kZ dh pkyw ekax dh cdk;k [kkrk esa varj.k ntZ djukA

oSf/kd dk;Zokgh ds ek/;e ls vU; vk; dh olwyh

[k-

vuqKfIr Qhl

tkjh ekax

8-43

izR;sd o"kZ 1 vizSy dks pkyw [kkrk esa yafcr jkf'k vFkkZr~ vU; vk; ls izkI; pkyw jkf'k dks cdk;k [kkrk

vFkkZr~ vU; vk; ls izkI; cdk;k ][kkrk esa varfjr dj fn;k tk;sxkA mnkgj.k ds fy, ys[kkad.k o"kZ

2008&09 esa tkjh ekax tks 31 ekpZ 2009 dks vU; vk; ls izkI; ¼pkyw½ dks vU; vk; ls izkI; ¼cdk;k½

[kkrk esa 1yh vizSy 2010 dks varfjr dj fn;k tk;sxkA

8-44

varj.k ntZ djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

8-45

laifRr ,oa vU; dj dh olwyh ls lacaf/kr laO;ogkjksa dk o.kZu v/;k;&6 laifRr ,oa vU; dz;

¼vuqPNsn&6-43½ esa fd;k x;k gS ftls izklafxd fd;k tk ldrk gSA vU; vk; ls lacaf/kr olwyh le:i

rjhds ls ys[kkafdr dh tk;sxhA

8 -46

fdlh O;kikj] nqdku] cktkj vkfn ds fy, vuqKfIr tkjh djus ds fy, vuqKfIr 'kqYd vf/kjksfir fd;k

tkrk gSA vuqKfIr Qhl izi= vks0Vh0,p0&1 esa ekax tkjh djus ds vk/kkj ij izksnHkwr gksrh gSA buds

ekax ,oa laxzg.k dh ys[kkad.k izfof"V dk o.kZu uhps fd;k x;k gSA fQj Hkh uksfV'k Qhl] okilh] vfxze

,oa tek dk lek;sktu] izko/kku] cV~Vk [kkrk esa Mkyuk] vkyksP; o"kZ ds yafcr cdk;k ds lkekU; ys[kk

ds varj.k gsrq [kaM&^d* & fdjk;k vk; esa of.kZr izfof"V;ka izklafxd dh tk ldrh gSA

8-47

vk; ds fy, tkjh ekax uxjikfydk dh vk; ,oa le:i izkI; ekuh tk;sxhA rn~uqlkj lacaf/kr foHkkxksa

}kjk tkjh foi=ksa dh lkj fooj.kh izi=&vks0Vh0,p0&1 ds vk/kkj ij ys[kk foHkkx fuEufyf[kr izfof"V

ikfjr djsxk %&

272

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

leqfpr ys[kk 'kh"kZ vafdr fd;k tk;A

vuqKfIr Qhl dk laxzg.k

uxn laxzg.k dks cSad esa tek fd;s tkus ds ekeys esa]

[k-

laxzg.k dk fo'ys"k.k ntZ djuk

8-48

;fn u;h ekax djrs le; vuqKfIr Qhl dk cdk;k Hkh 'kkfey dj fy;k x;k gks rks dsoy u;h ekax ds

fy, gh izfof"V ikfjr dh tk;sxh D;ksafd cdk;k ekax dh izfof"V iwoZ esa gh dh tk pqdh gSA

8-49

izksnHkwr vk; ds laxzg.k ds ys[kkad.k gsrq fuEufyf[kr izfdz;k dk vuqikyu fd;k tk;sxkA

fofHkUu laxzg.k dk;kZy;ksa rFkk laxzg.k dsUnzksa ls izkIr nSfud laxzg.k lkj izi= th0b0,u0&13 ds vk/kkj

ij vk; ntZ djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk%&

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

[k-

nSfud laxzg.k lkj izi=&th0b0,u0&13 ls laxzfgr cdk;k] vfxze laxzg.k rFkk pkyw o"kZ dh ekax ls

lacaf/kr laxzg.k dk fo'ysf'kr vkadM+k izkIr ugha gksrk gSA blfy, laxzfgr dqy jkf'k izkI; fu;a=.k ys[kk

vuqKfIr Qhl esa dszfMV dj nh tkrh gS ftls ekfld vk/kkj ij vyx&vyx fd;k tkrk gSA

lacaf/kr foHkkxksa }kjk 'kh"kZ dj fdjk;k] Qhl ,oa vU; vk; dh lkj foo.kh izi=&vks-Vh-,p-&2 ekfld

vk/kkj ij rS;kj dh tk;sxh rFkk laxzg.k dk C;ksjk ntZ djus ds fy, ys[kk foHkkx dks Hkst nh tk;sxhA

izksnHkwr vk/kkj ij vk; ds ys[kkad.k rFkk laxzg.k dks pkyw ,oa cdk;k olwyh] vfxze :i esa laxzfgr vk;

ds :i esa fo'ysf"kr djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

273

vfxze laxzg.k ds lek;kstu dk foospu vfxze :i esa izkIr vU; vk; ds lek;kstu esa fd;k x;k gSA

8-50

foKkiu Qhl dk vf/kjksi.k foKkiu vf/kdkj gsrq fd;k tkrk gSA fdjk;k ,oa vuqKfIr Qhl ls vk; dh

rjg foKkiu Qhl dh ekax tkjh gksus ij izksnHkwr gksrk gSA

foKkiu Qhl dh ekax tkjh gksus ij bls uxjikfydk ds vk; ds :i esa ekU;rk nh tk;sxh vkSj rn~uq:i

;g pkyw ifjlEifRr gksxhA bl dze esa lacaf/kr foHkkxksa ls izkIr foi=ksa dh lkj fooj.kh ¼izi=

vks0Vh0,p0&1½ ds vk/kkj ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

8-52

;fn u;h ekax tkjh djrs le; foKkiu Qhl dk cdk;k Hkh 'kkfey dj fy;k x;k gks rks dsoy u;h

ekax ds fy, gh izfof"V ikfjr dh tk;sxh D;skafd cdk;k ekax dh izfof"V iwoZ esa gh dh tk pqdh gSA

8-53

izksnHkwr vk; ds laxzg.k ds ys[kkad.k gsrq fuEufyf[kr izfdz;k dk vuqikyu fd;k tk;sxk

fofHkUu laxzg.k dk;kZy;ksa rFkk laxzg.k dsUnzksa ls izkIr nSfud laxzg.k lkj izi= th0b0,u0&13 ds vk/kkj

ij vk; ntZ djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

foKkiu Qhl

ekax tkjh djuk

8-51

tkjh ekax dks ntZ djuk

foKkiu Qhl dk laxzg.k

vk; laxzg.k ntZ djuk

274

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

Jksr vfHkys[k

nSfud laxzg.k lkj izi= th0b0,mu0&13

v|ru fd;s x;s vfHkys[k& jksdM+ iath] cSad cgh] [kkrk

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

uxn laxzg.k dks cSad esa tek fd;s tkus ds ekeys esa

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

[k-

nSfud laxzg.k lkj izi= th0,u0b0&13 ls laxzfgr cdk;k] vfxze laxzg.k rFkk pkyw o"kZ dh ekax ls

lacaf/kr laxzg.k dk fo'ysf"kr vkadM+k izkIr ugha gksrk gSA blfy, laxzfgr dqy jkf'k izkI; fu;a=.k

ys[kk^& foKkiu Qhl esa dszfMV dj nh tkrh gS ftls ekfld vk/kkj ij vyx&vyx dj fn;k tkrk

gSA

lacaf/kr foHkkxksa }kjk 'kh"kZokj fdjk;k] Qhl] ,oa vU; vk; dh lkj fooj.kh izi= vks0Vh0,p0&2 ekfld

vk/kkj ij rS;kj dh tk;sxh rFkk laxzg.k dk C;ksjk ntZ djus ds fy, ys[kk foHkkx dks Hkst nh tk;sxhA

izksnHkwr vk/kkj ij vk; ds ys[kkad.k rFkk laxzg.k dks pkyw ,oa cdk;k olwyh] vfxze ds :i esa laxzfgr

vk; ds :i esa fo'ysf"kr djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk

8-54

vU; vk; ls lacaf/kr laO;ogkjksa ds fy, uxjikfydk }kjk fuEufyf[kr vkarfjd fu;a=.k dk izs{k.k fd;k

tk;sxk%&

ys[kk inkf/kdkjh rFkk lacaf/kr foHkkxksa ds iz/kku [kqnjk izkI; vk; cdk;k ds ys[kkad.k o"kZ dk izkjafHkd

vf/k'ks"k tSlk iwoZorhZ o"kZ ds rqyu&i= esa vafdr gS] dk feyku ekax iaft;ksa esa ntZ o"kZokj cdk;k ds ;ksx

ls djsaxsA

ys[kk inkf/kdkjh rFkk lacaf/kr foHkkx ds iz/kku ys[kk foHkkx esa la/kkfjr [kkrk ds vuqlkj laxzfgr jkf'k

,oa cdk;k jkf'k ds vf/k'ks"kksa dk v)Z okf"kZd feyku lacaf/kr foHkkxksa esa la/kkfjr ekax iaft;ksa ls djsaxsA

ys[kk inkf/kdkjh rFkkk lacaf/kr foHkkxksa ds iz/kku laxzfgr fofHkUu tek jkf'k;ksa rFkk cdk;k jkf'k ds

vf/k'ks"kksa dk v)Z okf"kZd ds feyku ys[kk foHkkxksa esa la/kkfjr [kkrksa ds vf/k'ks"kksa rFkk lacaf/kr foHkkxksa esa

la/kkfjr ekax iaft;ksa ls djsaxsA

lacaf/kr foHkkxksa ds iz/kku ;g lqfuf'pr djsaxs fd izkfIr jlhn @ jkf'k isz"k.k ds fy, rS;kj pkyku esa

laxzg.k dk fo'ys"k.k ntZ djuk

vfxze laxzg.k ds lek;kstu dk foospu vfxze :i esa izkIr vU; vk; ds lek;sktu* [ka Mesa

fd;k x;k gSA

vkarfjd fu;a=.k

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

275

lesfdr laxzg.k iath dk lanHkZ vafdr fd;k x;k gSA

gLrd esa of.kZr izfrosnuksa ds vykos uxjikfydk ds eq[; uxjikfydk inkf/kdkjh vuqJo.k gsrq leqfpr

izfrosnuksa @ fooj.kksa dh vfrfjDr lwph fu/kkZfjr dj ldrs gSaA

8-55

lHkh lek/kku foojf.k;ksa ij eq[; uxjikfydk inkf/kdkjh rFkk ys[kk inkf/kdkjh }kjk lR;kfir fd;s

tk;saxsA

8-56

vU; vk; ls lacaf/kr laO;ogkjksa esa iz;qDr fofHkUu ys[kk 'kh"kkZsa dks uxjikfydk ds foRrh; foojf.k;ksa ;k

foRrh; fooj.kh ds lkFk layXu vuqlwfp;ksa esa iznf'kZr fd;k tkuk pkfg,A ,sls lHkh foRrh; foojf.k;ksa

rFkk vuqlwfp;ksa ij izkf/kÑr inkf/kdkfj;ksa dk eqgj lfgr gLrk{kj vafdr fd;k tk;sxkA

8-57

izkI; fdjk;k ,oa vU; vk; ds yafcr cdk;k dk izko/kku eq[; 'kh"kZ lafpr izko/ku ds v/khu vyx iafDr

esa [kqnjk nsunkj ds uhps ,d en ds :i esa fn[kk;k tk;sxkA

8-58

vU; vk; ls lacaf/kr vk; ,oa O;; fooj.kh dh vuqlwph fuEufyf[kr :i esa izLrqr dh tkrh gSA

vuqlwfp& vkbZ&3

foRrh; foojf.k;ksa esa izLrqrhdj.k

uxjikfydk dh laifÙk;ksa ls fdjk;k vk;

276

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k;&9

leuqnsf'kr jktLo

bl v/;k; ds var esa vki

Hkwfedk

ys[kkad.k ds fl)kar

ys[kk vfHkys[k ,oa izfØ;k;saA

9-5

leuqnsf'kr jktLo @ lk>k dj dh izkfIr ntZ djukA

uxnh vkSj psd @ MkQ~V ds laxzg.k ds ekeys esa

leuqnsf'kr jktLo ds bl v/;k; dk mn~ns';

leuqnsf'kr jktLo ls lacaf/kr cqfu;knh ys[kkad.k fl)karksa rFkk laO;ogkjksa dks ntZ djus dh izfdz;k ls

vkidks voxr djkuk gSA

vkidks lequsfn'kr jktLoksa ds ys[kkad.k O;ogkj ls ifjfpr djkuk gSA

leuqnsf'kr vk; ds laO;ogkjksa dks oxhZdj.k ntZ djus] oxhZd`r djus laca/kh ys[kk iz.kkyh ds ckjs esa

voxr gks tk;saxsA

9-1

bl v/;k; esa leuqnsf'kr jktLo rFkk lk>k djksa ls lacaf/kr laO;ogkjksa ds ys[kkad.k iz.kkyh dk o.kZu gSA

9-2

leuqnsf'kr jktLo lkekU;r% ljdkj ds jktLo ds lkFk lk>snkjh gS rkfd jktLo esa dfri; gkfu;ksa

rFkk uxjikfydk ds fy, Jksr dh O;oLFkk gks ldsA mnkgj.k ds fy, laifRr ds LFkkukarj.k ds le;

jktLo foHkkx }kjk laxzfgr LVkEi M~;wVh esa uxjikfydk dh fgLlsnkjhA

9-3

fuEufyf[kr ys[kkad.k fl)kar leuqnsf'kr vk; ls lacaf/kr laO;ogkjksa dks ntZ djuk] ys[kkafdr djus

rFkk O;ogkj djus dks fu;af=r djrs gS %&

leuqnsf'kr jktLo tSls LVkEi M~;wVh] euksjatu dj vkfn rFkk lk>k dj tSls okgu dj vkfn ds okLro

:i esa izkIr gksus ij ys[kkafdr fd;k tk;sxkA

[k-

;fn bl izdkj ds leuqnsf'kr jktLo @ lk>k dj dks ljdkj uxjikfydk ds ftEes fdlh cdk;k tSls

fo|qr izHkkj ls lek;ksftr dj ysrh gS rks lek;kstu iwoZ dh jkf'k dks vk; ekuk tk;sxk rFkk ljdkj

}kjk dh x;h dVkSrh dks lacaf/kr ys[kk 'kh"kZ esa O;; ekuk tk;sxkA

9-4

bl [kaM esa leuqnsf'kr jktLo rFkk lk>k dj ls lacaf/kr laO;ogkjksa ds ys[kkad.k ls lacaf/kr vfHkys[kksa]

iaft;ksa] nLrkostksa] ys[kkad.k izfof"V;ksa vkfn dk o.kZu fd;k x;k gSA

leuqnsf'kr jktLo @lk>k dj dk C;ksjk laxzg.k iath ¼izi=&th0b0,u0&11½ rFkk eseksjsUMe vkWQ

dysD'kUl ¼izi=&th0b0,u0&12½ esa ntZ fd;k tk,xk rFkk eq[; cSad [kkrk esa tek dj ,d izkfIr

jlhn ¼izi=&th0b0,u0&8 ½ljdkj dks fuxZr dh tk;sxhA leuqnsf'kr jktLo @ lk>k dj dh izkfIr

ntZ djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

284

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

Jksr vfHkys[k&

nSfud laxzg.k lkj ¼izi=&th0b0,u0&13½

v|ru fd;s x;s vfHkys[k& jksdM+ iath] cSad cgh] [kkrk

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

leuqnsf'kr vk; ds gjsd 'kh"kZ dks vafdr fd;k tk;A

uksV %&

eq[; cSad ys[kk ds [kkrk ¼izi=&th0b0,u0&3½ rFkk leuqnsf'kr vk; [kkrk esa iksfLVax dk rjhdk

v/;k;&5 lkekU; ys[kkad.k i)fr;ksa esa bafxr gSaA vU; ys[kkad.k izfof"V;ka ftudh ppkZ bl v/;k; esa

vkxs dh x;h gS dks Hkh le:i rjhds ls ntZ fd;k tk;sxkA tc dHkh jksdM+ ;k cSad [kkrk 'kkfey

gks]

tjuy cgh ¼izi=&th0b0,u0&2½ esa dksbZ izfof"V ugha dh tk;sxhA

Jksr vfHkys[k&

cSad dh ikorh ;qDr tek pkyku

v|ru fd;s x;s vfHkys[k& jksdM+ iath] cSad cgh] tjuy cgh

&cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

leuqnsf'kr jktLo ,oa lk>k dj dks ljdkj uxjikfydk ds cdk;s tSls fo|qr izHkkj ds fo#)

lek;ksftr dj ldrh gSA bl izdkj ds laO;ogkjksa ds nks mnkgj.k gks ldrs gSaA buls lacaf/kr ys[kkad.k

izfof"V fuEuor~ gS %&

Jksr vfHkys[k

ljdkj ls izkIr lwpuk

v|ru fd;s x;s vfHkys[k

tjuy cgh] [kkrk

Jksr vfHkys[k

ljdkj ls izkIr lwpuk

uxn laxzg.k dks cSad esa tek fd;s tkus ds ekeys esa

9-6

leuqnsf'kr jktLoksa rFkk lk>k dj dk uxjikfydk ds cdk;s ds fo#) lek;kstu

O;; dks ekU; fd;s tkus ds ekeys esa

leuqnsf'kr jktLo dk izR;sd vk; 'kh"kZ vafdr fd;k tk;A

O;; ekU; ugha fd;s tkus ds ekeys esa

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

285

v/;k;&10

10- vuqnku

vuqnku ij bl v/;k; dk mís'; gS %&

bl v/;k; ds var esa vkidks]

10-1

Hkwfedk

10-2

vuqnkuksa dh izÑfr

10-2-1

lkekU; vuqnku

10-2-2

fof'k"V vuqnku

vkidks vuqnku ls lacaf/kr laO;ogkjksa ls lacaf/kr cqfu;knh ys[kkad.k fl)karksa rFkk laO;ogkjksa dks

ys[kkafdr djus dh izfØ;k dh tkudkjh nsuk gSA

vkidks iwathxr ,oa jktLo vuqnku ls lacaf/kr laO;ogkjksa ls ifjfpr djkuk gSA vuqnku ;k rks lkekU;

mn~ns'; ds fy, ;k fu/kkZfjr ifj;kstuk @ ;kstuk dks pykus ds fy, ;k izfriwfrZ ds :i esa gks ldrs

gSaA

vuqnku ls lacaf/kr laO;ogkj dks ntZ djus] oxhZd`r djus dh ys[kk iz.kkyh dh tkudkjh gks tkuh

pkfg,A

10-1

bl v/;k; esa uxjikfydk }kjk izkIr fd;s tkus okys vuqnkuksa ls lacaf/kr laO;ogkjksa ds fy, vuq'kaflr

ys[kkad.k i)fr;ksa dh ppkZ gsSA

10-2

uxjikfydk jkT; ljdkj vkSj @ ;k dsUnz ljdkj ls vuqnku izkIr djrh gSA uxjikfydk }kjk izkIr

vuqnku ;krks lkekU; mn~ns';ksa ds fy, ;k fdlh fof'k"V ifj;kstuk @ ;kstuk pykus ds fy, ;k

fu/kkZfjr O;; ds izfriwfrZ ds :i esa gks ldrk gSA

10-3

uxjikfydk }kjk izkIr vuqnku iwathxr ;k jktLo izd`fr ds gks ldrs gSaA lkekU;r;k vuqnku dk

mi;ksx iwathxr O;; tSls LFkk;h ifjlEifRr;ksa dk J`tu mnkgj.k ds fy,&Hkwfedk Ø; Hkou] midj.k]

lqfo/kkvksa vkfn dk dz; esa gksrk gSA bl izdkj ds O;; dk ykHk fVdkm izd`fr dk gksrk gS rFkk yEch

vof/k rd feyrk gSA nwljh vksj jktLo vuqnku dk mi;ksx vkorhZ O;; ds fy, fd;k tkrk gSAbldk

ykHk mlh foRrh; o"kZ esa feyrk gS ftlesa bldk O;; fd;k tkrk gSA jktLo vuqnku lkekU;r% lkg;~;

dh izd`fr ds gksrs gSaA vuqnku fcuk fdlh fof'k"V mn~ns'; tSls lkekU; vuqnku ;k fof'k"V mn~ns';

tSls fof'k"V vuqnku ds fy, gks ldrs gSaA budk foLrkfjr fooj.k fuEufyf[kr gS %&

10-4

lkekU; ¼vfof'k"V½ mn~ns'; ds vuqnku ljdkj }kjk ,deq'r Hkqxrku ds :i esa miyC/k djk;k tkrk gS

rkfd uxjikfydk dh xfrfof/k;ksa ls lacaf/kr dfri; O;; @ ¼lkekU;r% jktLo izd`fr dk½ dks

lqfo/kkiwodZ ogu fd;k tk ldsA

10-5

lkekU; mn~ns';ksa ds fy, vuqnku lkekU; vuqnku dk ,d mnkgj.k gSA

10-6

lkekU;r% uxjikfydk fof'k"V ifj;kstukvksa @ ;kstukvksa dks dk;kZfUor djus ds fy, ;k fof'k"V

O;;ksa dks ogu djus ds fy, Hkh vuqnku izkIr djrh gSA ;s jktLo ;k iwathxr izd`fr ds gks

ldrs gSa tks ml mn~ns'; ij fuHkZj djrk gS ftlds ;s izkIr djk;s x;s gSaA dfri; fo'ks"k vuqnkuksaesa

jktLo ,oa iwathxr vo;o gks ldrs gSaA fof'k"V vuqnku ;k rks vfxze ds :i esa izkIr gks ldrs gSa ;k

uxjikfydk }kjk fd;s x;s O;; dh izfriwfrZ ds :i esa izkIr gks ldrs gSaA lkekU;r% fof'k"V mn~ns';ksa ds

fy, vuqnku jkT; ljdkj vkoaVu ds :i esa izkIr gks ldrk gS ftls jkT; dks"kkxkj ds ek/;e ls izkIr

fd;k tk ldrk gSA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

287

10-7

uxjikfydk dks izkIr gksus okys fof'k"V vuqnkuksa ds mnkgj.kksa dh lwph fuEufyf[kr gS %&

lM+d fuekZ.k gsrq laiks"k.k vuqnku

lM+d ds la/kkj.k gsrq laiks"k.k vuqnku

tux.kuk vuqnku

osru ,oa iz'kklfud ykxr ds Hkqxrku gsrq vuqnku

varfjr laLFkkuksa ds jktLo O;; ogu gsrq vuqnku

fof'k"V ifj;kstukvksa @ ;kstukvksa ds v/khu iwathxr O;; ogu djus ds fy, iwathxr vuqnku

12osa foRr vk;ksx ds v/khu vuqnkuksa dk iwathxr vo;o

varfjr laLFkkuksa ds vuqnku ds v/khu iwathxr vo;o

fiNM+k {ks= vuqnku fuf/k

10-8

tc dksbZ fof'k"V vuqnku vfxze esa feyrk gS rks vuqnku Lohd`fr vksn'k esa fofgr rjhds ls

uxjikfydk ls mi;ksfxrk izek.k&i= leiZ.k dh vis{kk gSA

izkI; vuqnku dk nkok ftl ,tsalh ls vuqnku izkIr gksuk gS mlds ikl vuqnku Lohd`R;kns'k esa of.kZr

dkykof/k es fd;s x;s O;; dh O;; fooj.kh ds :i esa lefiZr fd;k tkrk gSA

10-10

;fn vuqnku Lohd`fr vkns'k esa vuqnku dks tek djus rFkk mlds mi;ksx ds fy, vyx cSad [kkrk

[kksyus dk mYys[k gks rks rn~uq:i dkjZokbZ dh tkrh gSA

vuqnku ls lacaf/kr laO;ogkj dks ntZ djuk] ys[kkafdr djuk rFkk O;ogkj djuk fuEu ys[kkad.k

fl)karksa }kjk fu;af=r gksaxs %&

jktLo izd`fr ds lkekU; vuqnku okLrfod izkfIr ds mijkar ekU; fd;s tk;saxsA

[k-

tgka vuqnku Lohd`r gks x;k gS rFkk 'kgjh LFkkuh; fudk; }kjk Lohd`R;kns'k @ ljdkjh vkns'k izkIr

dj fy;k x;k gS ijUrq vuqnku dh jkf'k izkIr ugha gq;h gS rks ,slk vuqnku 'kgjh LFkkuh; fudk; }kjk

izkI; vuqnku ekuk tk;sxkA

jktLo O;; ds fy, izkIr fof'k"V vuqnku tks O;; fd;s tkus ds igys gh izkIr gks x;k gks ¼vfxze

:i esa izkIr½ dks rc rd ns;rk ekuk tk;sxk tc rd mldk O;; ugha gks tkrk gSA

?k-

fof'k"V jktLo O;;ksa ds fy, izkIr ;k izkI; vuqnku dks ml ys[kkad.k vof/k dh vk; ekuk

tkrk gS ftlds vuq:i jktLo O;; vk;&O;; fooj.k esa Hkkfjr fd;k tkrk gksA

iwathxr O;; ds fy, izkIr vuqnku LFkkh; ifjlEifRr ds fuekZ.k ;k vtZu rd nfk;Ro ekuk

tkrk gSA bl izdkj izkIr vuqnku ls LFkk;h ifjlEifRr ds fufeZr @ vftZr gksus ij nkf;Ro dks LFkk;h

ifjlEifRr ds fuekZ.k @ vtZu ewY; rd de dj fn;k tk;sxkA bls iwathxr izkfIr ekuk tk;sxk rFkk

fof'k"V vuqnku [kkrk ls iwathxr va'knku esa varfjr dj fn;k tk;sxkA

N-

bfPNr mn~ns'; gsrq dsUnzh; vfHkdj.k ;k dk;Zdkjh ,tsalh ds :i esa izkIr vuqnku ftlls uxjikfydk

ds LokehRo vf/kdkj okys LFkk;h ifjlEifRr;ksa dk J`tu ugha gksrk] dks bfPNr mn~ns'; dh iwfrZ ds fy,

uxjikfydk ds lkekU; xfrfof/k;ksa ds fy, gksus okys O;; ogu gsrq jktLo vuqnku

fof'k"B ifj;kstukvksa @ ;kstukvksa ds lapkyu gsrq jktLo vuqnku

10-3

ys[kkad.k ds fl)kar

288

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

blds mi;ksx gks tkus rd dh vof/k rd nkf;Ro ekuk tk;sxkA bfPNr mn~ns'; gsrq bldk O;; gks

tkus ij mi;ksx dh jkf'k rd ;g nkf;Ro de gks tk;sxkA blesa vU; fdlh dkjZokbZ dh t:jr ugha gSA

eqnzsRrj ifjlEifRr;ksa ds :i esa izkIr vuqnku tSls fj;k;r nj ij izkIr LFkk;h ifjlEifRr;ka dks muds

vtZu ykxr ds vk/kkj ij ifjxf.kr fd;k tk;sxkA ;fn eqnzsRrj ifjlEifRr;ka fu%'kqYd izkIr gq;h gksa rks

bUgsa ,d :i;s ds [kkrk ewY; ij fn[kk;k tk;sxkA

vfxze ds :i esa izkIr fof'k"V vuqnku ls gq;h vk; tc Hkh izksnHkwr gks dks ekU; djrs gq, fof'k"V vuqnku

esa ØsfMV fd;k tk;sxkA vfxze ds :i esa izkIr fof'k"V vuqnku ls fd;s x;s fuos'k ds O;;u ls gq;h

vk; @ O;; dks ekU; djrs gq, bls fof'k"V vuqnku esa dszfMV @ MsfoV fd;k tk;sxkA

10-12

bl [kaM esa vuqnku ls lacaf/kr laO;ogkjksa ds vfHkys[k] iath] nLrkost] ys[kkad.k izfof"V;ka vkfn dk

o.kZu fd;k x;k gSA vuqnku ds ys[kkad.k ds fy, dfri; izi= ,oa iaft;ka vkfn fu/kkZfjr dh x;h gS tks

vuqnku ds fy, fof'k"V gSA tSls vuqnku iath ¼izi=&th&1½ bls v/;k; ds var esa layXu fd;k x;k gS

rFkk muds vkjaHk esa ^th* 'kCn tksM+k x;k gSA

10-13

ys[kk foHkkx vuqnku iath izi=&th&1 esa la/kkfjr djsxkA iwathxr ,oa jktLo vuqnku ds fy,

vyx&vyx iaft;ka j[kh tk;saxhA izR;sd vuqnku dh izkfIr ,oa blls fd;s x;s O;; dks ntZ djus ds

fy, vyx&vyx iUuksa dk mi;ksx fd;k tk;sxkA

10-14

lkekU; vuqnku ds ys[kkad.k ds fy, ys[kkad.k izfdz;k rFkk ys[kkad.k izfof"V;ksa dk o.kZu fuEuor~ gS %&

izkIr vuqnku dk C;ksjk ys[kk foHkkx esa la/kkfjr izkfIr iath ¼izi=&th0b0,u0&9 ½esa ntZ fd;k tk;sxk

rFkk bls cSad esa tek dj fn;k tk;sxkA ftl ,tsalh ls vuqnku izkIr gqvk gks mls izi= th0b0,u0&8 esa

ikorh jlhn nh tk;sxhA vuqnku izkfIr dks ntZ djus ds fy, ys[kk foHkkx }kjk fuEufyf[kr izfof"V

ikfjr dh tk;sxh %&

vuqnku foeqfDr ds le; ljdkj uxjikfydk ds fo|qr izHkkj] _.kksa ij C;kt] _.k iquHkZqxrku vkfn

cdk;ksa dh jkf'k vuqnku ls dkV ldrh gSA uxjikfydk vuqnku dh ldy jkf'k dks ekU; djrs gq,

ys[kkad.k djsxhA fofHkUu 'kh"kZ ftuesa dVkSrh gq;h gS] dks vfHkysf[kr djsxhA vuqnku Lohd`fr vkns'k esa

mfYyf[kr dVkSfr;kas ds C;ksjs ds vuq:i ys[kk foHkkx fuEufyf[kr izfof"V ys[kk iqLrdksa esa ikfjr djsxk

10-4

ys[kkad.k vfHkys[k ,oa izfØ;k;saA

10-4-1

lkekU; vuqnku

lkekU; vuqnku izkfIr ntZ djuk

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

[k-

Hkqxrku ds le; ljdkj }kjk dh x;h dVkSfr;ksa dks ntZ djukA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

289

O;; ntZ fd;s tkus ds ekeys esa

10-4-2

fof'k"V vuqnku

vfxze :i ls miyC/k djk;k x;k vuqnku

jktLo O;; ls lacaf/kr fof'k"V vuqnku

10-15

fof'k"V vuqnku ;k rks vfxze ds :i esa izkIr djk;s tkrs gSa ;k igys ls fd;s x;s O;; fo#) ;k jkT;

dks"kkxkj ls foi= fudklh }kjk ;s jktLo ;k iwathxr izo`fRr ds ;k nksuksa gks ldrs gSaA fof'k"V vuqnku

dh ys[kkad.k izfof"V izkfIr ¼vfxze ;k izfriwfRrZ ;k jkT; dks"kkxkj ls foi= dh fudklh ls] dh izd`fr

rFkk O;; dh izd`fr ¼ iwathxr ;k jktLo O;;½ ij fuHkZj djrh gSA

10-16

vfxze ds :i esa izkIr vuqnku lacaf/kr ukfed cSad vuqnku ys[kk esa tek dj fn;s tk;saxs rFkk mudk

ys[kkad.k fuEu <ax ls fd;k tk;sxk %&

10-17

vfxze :i esa izkIr vuqnku tks jktLo O;; ds fy, gS] dk ys[kkad.k fuEu izdkj ls fd;k tk;sxk %&

vfxze :i esa izkIr vuqnku ntZ djuk vuqnku Lohd`fr vkns'k dk C;ksjk vuqnku iath izi= th&1 esa ntZ

fd;k tk;sxkA vuqnku izkIr gksus ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

290

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

[k-

lHkh vuqnkuksa ds fy, ljdkj }kjk ;Fkkfofgr vyx jksdM+ iath rFkk cSad cgh @¼izi=

th0b0,u0&1, rFkk 1ch ½la/kkfjr dh tk;sxhA

/k-

vfxze :i ls izkIr fo'ks"k vuqnku ds fo#) fd;s x;s jktLo O;; ds fy, vuqikfyr ys[kkad.k

i)fr cgh gksxh ftldk o.kZu v/;k;&11 yksd fuekZ.k ¼laiks"k.k ,oa la/kkj.k O;; ds fy,½]

v/;k;&12 HkaMkj ¼HkaMkj Ø; ds fy,½ rFkk v/;k;&15& vU; jktLo O;; ¼vU; jktLo O;;ksa ds fy,½

esa fd;k x;k gSA

vfxze :i esa izkIr fof'k"V vuqnku ls fdlh ifj;kstuk @ ;kstuk ftldks bl vuqnku ls

pyk;k tkuk gks] ds fy, fdlh laosnd @ vkiwfRrZdRrkZ dks vfxze ukfer cSad [kkrk ls Hkqxrs;

gksxkA blds fy, ikfjr gksus okyh izfof"V dh ppkZ ^laosndksa @ vkiwfRrZdRrkvksa dks Hkqxrku dh

x;h vfxze esa fd;k x;k gSA

izfdz;k iw.kZ gksus ds mijkar vkiwfrZdRrkZvksa ds lkefxz;ksa ds foi= ;k iznku dh x;h lsok ;k

djk;s x;s dk;Z tks jktLo izd`fr ds gSa] ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk

vkiwfRrZdRrkZ @ laosnd dks ukfer cSad vuqnku ys[kk ls gh Hkqxrku gksxkA Hkqxrku ij ys[kk foHkkx

fuEufyf[kr izfof"V ikfjr djsxk dh x;h dVkSfr;k¡ dk Hkqxrku gksus ij

vuqnku iath izi=&th&1 esa vuqnku izkfIr dk C;ksjk ntZ fd;k tk;sxkA

vfxze :i esa izkIr fof'k"V vuqnku ls laosnd @ vkiwfRrZdRrkZ dks vfxze Hkqxrku

N-

laosnd @ vkiwfRrdRrkZ dk foi= izkIr gksus ij nkf;Ro ntZ djukA

ys[kk dk y?kq ,oa o`gRr 'kh"kZ tSl ykxw gks vafdr fd;k tk;A

O;; dk C;ksjk vuqnku iath esa lacaf/kr fof'k"V vuqnku ds v/khu ntZ dh tks;xhA

¼izi=&th&1½

laosnd @ vkiwfRrZdRrkZ dks fd;k x;k Hkqxrku ntZ djuk

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

291

10-20

fuEufyf[kr ekeyksa esa ikyu dh tkus okyh ys[kk izfdz;k rFkk ys[kkad.k izfof"V;ka ogh gksxh

tSlk jktLo O;; ls lacaf/kr fof'k"V vuqnku [kaM esa of.kZr gSA

10-21

iwathxr tkjh dk;Z ds foi= izkfIr dks ntZ djukA

10-22

LFkk;h ifjlEifRr;ksa ds vtZu laca/kh izkIr foi=ksa dks ntZ djuk

ys[kk dk y?kq ,oa foLr`r 'kh"kZ tSlk ykxw gks vafdr fd;k tk;A

10-23

laosndksa @ vkiwfRrZdRrkZvksa dks Hkqxrku ntZ djukA

laosnd @ vkiwfRrZdRRkkZ ds fy, izko/kkfur vfxze

[k-

laosnd @ vkiwfRrZdRRkkZ dks izko/kkfur vfxze dh olwyh

fufonknkrkvksa ls vxz/ku jkf'k tek rFkk vlQy fufonknkrkvksa dks bldh okilh

?k-

lQy fufonknkrk ds vxz/ku dk lqjf{kr tek esa ifjorZu

laonsd @ vkiwfRrZdRrkZ ls izkIr lqjf{kr tek

N-

laosnd @ vkiwfRrZdRrkZ ds foi= ls lqjf{kr tek dh dVkSrh

lqjf{kr tek dh okilh

laosnd @ vkiwfRrZdRrkZ ds foi= ls dj dh dVkSrh

V-

dVkSrh dh x;h jkf'k dks lacaf/kr inkf/kdkfj;ksa dks okilh

fof'k"V vuqnku ds v/khu dk;kZfUor gks jgs iwathxr dk;kZsa ds izxfr ds foi= izkIr gksus ij

ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxkA

fof'k"V vuqnku ds v/khu LFkk;h ifjlEifRr;ksa ds vtZu @ dz; dk foi= izkIr gksus ij ys[kk

foHkkx fuEufyf[kr izfof"V ikfjr djsxk

fof'k"V vuqnku ls dz; vkSj ifjlEifRr ds vtZu ;k fuekZ.k dk O;; vuqnku ds ukfer cSad

[kkrk ls fd;k tk;sxkA Hkqxrku ds ckn ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

294

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

iwathxr dk;Z ds iw.kZ gksus ij iwathxr tkjh dk;Z dks iawthd`r djrs gq, ys[kk foHkkx }kjk

fuEufyf[kr izfof"V ikfjr djsxk %&

fof'k"V vuqnku ds v/khu iwathxr tkjh dk;Z dks iawthd`r djus ;k LFkk;h ifjlEifRr ds vtZu ij fd;s

x;s iwathxr O;; ds lerqY; iwathd`r jkf'k fof'k"V vuqnku ls iawthxr va'knku esa

varfjr dh tk;sxhA bl varj.k dks ntZ djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr

djsxk %&

10-26

mi;qZDr izfof"V LFkk;h ifjlEifRr ds dz; @ vtZu ;k iwathdj.k dh izfof"V ds lkFk ikfjr dh

tk;sxhA

10-27

vfxze :i esa izkIr fof'k"V vuqnku ls fd;s x;s fuos'k dh izfof"V fuos'k iath tks izi=&vkbZ0,u0&1

v/;k;&17&fuos'k esa la/kkfjr gksxh] esa dh tk;sxhA bl izdkj dh jkf'k ls fd;s x;s fuos'k dh ys[kkad.k

izfof"V @ izfdz;k ogh gksxh tks vU; fuos'kksa esa viuk;h tkrh gSA fuos'k] fuos'kksa dh ifjiDork] C;kt

ntZ djuk] fodzh @ ifjiDork ij ykHk @ gkfu vkfn ls lacaf/kr izfof"V dk fooj.k v/;k;&17&fuos'k

esa fd;k x;k gSA

10-24

iwathxr tkjh dk;Z dks iwathxr djukA

ys[kk dk y?kq ,oa o`gRr 'kh"kZ tSlk ykxw gks vafdr fd;k tk;A

10-25

iawthd`r gksus ij fof'k"V vuqnku dks iwathxr va'knku esa varfjr djukA

vfxze ds :i esa izkIr fof'k"V vuqnku ls fuos'k

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

295

10-28

fuos'k ij vftZr vk;A

dsUnzh;d`r @ dk;kZUo;u ,tsalh ds :i esa izkIr vuqnkuA

10-30

izkIr vuqnku dks ntZ djuk

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

10-31

dk;Zdkjh ,tsalh ;k ykHkkfUorksa ds lewg dks vfxze Hkqxrku

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

10-32

foi= izkfIr ij ;kstuk O;;ksa dk nkf;Ro ntZ djukA

fuos'kksa ds ekspu ij ykHk @ gkfu

;fn gks ls vuqnku iath izi=&th&1 ys[kk foHkkx }kjk

v|ru dh tk;sxhA

10-29

dfri; ;kstukvksa ds fy, uxjikfydk;sa dsUnzh;d`r ,tsalh ds :i esa vuqnku izkIr dj ldrh gSaA ,slh

;kstukvksa ij O;; ykHkkfUorksa ds fy, ifjlEifRr J`tu ds fy, fd;k tkrk gSA dqN ekeyksa esa ;kstuk

O;; dk ogu lh/ks uxjikfydk }kjk fd;k tkrk gSA dqN vU; ekeyksa esa budk Hkqxrku ykHkkfUorksa ds

lewg dks fd;k tkrk gS tks bldk O;; dj lacaf/kr O;; @ mi;ksfxrk fooj.k izLrqr djrs gSaA

Lohd`r vuqnku dk C;ksjk vuqnku iath ¼izi=&th0&1½ esa ntZ fd;k tk;sxkA vfxze :i esa vuqnku izkIr

gksus ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

uxjikfydk;sa dk;Zdkjh ,tsalh @ ykHkkfUorksa ds lewg dks muds }kjk 'kq: fd;s x;s dk;kZsa ds

fy, vfxze Hkqxrku dj ldrh gSA vfxze Hkqxrku ntZ djus ds fy, ys[kk foHkkx fuEufyf[kr

ys[kkad.k izfof"V ikfjr djsxk %&

uxjikfydk;sa Hkqxrku gsrq foi= lh/ks ;k fQj dk;kZUo;u ,tsalh ds laosndksa ls izkIr dj ldrh gSA

;kstuk ds v/khu fd;s x;s bu O;;ksa ftuds fy, vuqnku izkIr djk;k tkrk gS] dks vyx ls fu;a=.k

[kkrk esa Mkyk tkrk gS rkfd fd;k x;k O;; lafpr gks ldsA laosnd ;k dsUnzh;d`r ,tsalh dks Hkqxrs;

jkf'k;ksa dks ntZ djus ds fy, ys[kk foHkkx }kjk fuEufyf[kr izfof"V ikfjr dh tk;sxh %& 10-33

dk;kZUo;u ,tsalh ;k laosnd dks fd;k x;k Hkqxrku ntZ djukA

296

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

10-33

dk;kZUo;u ,tsalh ;k laosnd dks fd;k x;k Hkqxrku ntZ djukA

10-34

dh x;h dVkSfr;ksa dk Hkqxrku ntZ djuk

foi=ksa dk Hkqxrku dsoy lacaf/kr ukfer cSad [kkrk ls gh gksxkA ys[kk foHkkx fuEufyf[kr izfof"V ikfjr

djsxk %&

mi;qZDr ekeys esa ljdkj dh vksj ls dh x;h dVkSrh lacaf/kr ukfer vuqnku cSad [kkrk ls dh tk;sxhA

dh x;h dVkSfr;ksa ds Hkqxrku ds fy, ys[kk foHkkx }kjk ikfjr gksus okys izfof"V ogh gksxh tSlh

v/;k;&10-10 ¼1½ esa of.kZr gSA

10-35

lk>k HkaMkj ds mi;ksx ij vuqnku ds fy, ukfer cSad ys[kk ls jkf'k varj.k eq[; cSad ys[kk esa fd;k

tkukA

fof'k"V vuqnku ds mn~ns'; dh iwfrZ gsrq lk>k HkaMkj ds mi;ksx dh ykxr jkf'k vuqnku ds fy, ukfer

cSad jkf'k ls eq[; cSad [kkrk esa varfjr dh tk;sxhA ;g dkjZokbZ lk>k HkaMkj fuxZr gksus ds igys dh

tk;sxhA ys[kk foHkkx blds fy, vuqnku iath izi=&th0&1 dks v|ru djsxk rFkk ogh izfof"V ikfjr

djsxk tks dafMdk 10-10 ¼1½ esa of.kZr gSA blds vfrfjDr lk>k HkaMkj dk mi;ksx ntZ djus ds fy,

fuEufyf[kr izfof"V ikfjr dh tk;sxh %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

297

10-36

;kstuk ds iw.kZ gksus ;k vof/k ds var esa ;kstuk O;; dk varj.k ntZ djukA

vof/k var izfdz;k;sa

vfxze ds :i esa izkIr fo'ks"k vuqnku dh mi;ksfxrk dk iquHkZqxrku ntZ djukA

;kstuk ds iw.kZ gks tkus ;k vof/k ds var esa dsUnzhd`r ,tsalh ds :i esa izkIr dqy vuqnku ifj;kstuk ij

gq;s mi;ksx dh jkf'k dh lhek rd lek;ksftr fd;k tk;sxkA bl lek;kstu gsrq ys[kkad.k izfo"V

fuEuor~ gksxh %&

10-37

vof/k ds var esa ;g lqfuf'pr fd;k tk;sxk fd fd;s x;s jktLo O;; ls lacaf/kr lHkh foi= fd;s x;s

dk;Z ;k LFkk;h ifjlEifRr;ksa ds vtZu @ dz; ij gq;s O;; ds lHkh foi= ys[kkad.k vof/k dh fu/kkZfjr

frfFk ds igys izfdz;k iwjh dj ys[kkad.k ,oa Hkqxrku gsrq vxzlkfjr dj fn;s tka; rkfd mudk Hkqxrku

ys[kkad.k vof/k ds vxys 15 fnuksa esa gks tk;A

10-38

jktLo O;; dks ntZ djus gsrq ogh ys[kkad.k izfof"V ikfjr gksxh tSlh dafMdk 10-10 ¼N½ esa of.kZr gSA

fd;s x;s jktLo O;; ls lacaf/kr vk; ekU; djus ds fy, ys[kkad.k izfof"V dafMdk 10-10 ¼M½ ds vuq:i

gksxhA

10-39

fof'k"V vuqnku ds v/khu iwathxr dk;kZsa ds pkyw foi=ksa dks ntZ djus laca/kh ys[kkad.k izfof"V ogh gksxh

tSlh dafMdk 10-29 esa of.kZr gSA fof'k"V vuqnkuksa ds v/khu LFkk;h ifjlEifRr;ksa ds vtZu @ dz; ntZ

djus ds fy, ys[kk izfof"V ogh gksaxh ftudk o.kZu mij dh dafMdk 10-30 esa fd;k x;k gSA

10-40

dsUnzhd`r ,tsalh ds :i esa izkIr vuqnku ds ckjs esa ;g lqfuf'pr fd;k tk;sxk fd fd;s x;s O;; ds fy,

varj.k izfof"V ikfjr dh tk; rkfd ;kstuk mn~O;; dsUnzh;d`r ,tsalh ys[kk 'kwU; gks tk;A

10-41

lkekU;r% vuqnku Lohd`fr vkns'k esa fofgr vof/k rd fof'k"V vuqnku dk mi;ksx gks tkuk pkfg,A

lkekUr% fuEufyf[kr ifjfLFkfr;ksa esa lkekU; vuqnku okil dj fn;k tk;sxkA

vuqnku Lohd`fr vkns'k esa vuqnku ds mi;ksx gsrq fu/kkZfjr vof/k ds iw.kZ gksus ij

vuqnku ds fo#) mi;ksx esa yk;h dqy jkf'k izkIr vuqnku ls de gksus ij ;fn vuqnku Lohd`fr vkns'k

esa fo'ks"k :i ls vafdr fd;k x;k gks fd vO;og`r jkf'k ykSVk nh tkuh gS rc ys[kk foHkkx fuEufyf[kr

izfof"V ikfjr djsxk %&

298

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

10-42

vO;og`r fof'k"V vuqnku dk Hkqxrku

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

O;; dh jkf'k vfxze :i ls izkIr vuqnku ls vf/kd gksA

O;; dh jkf'k izkIr gksus ij

& cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

uxjikfydk }kjk fd;s x;s O;; izfriwfRrZ ds :i esa izkIr fof'k"V vuqnku

vfxze :i esa vO;og`r fof'k"V vuqnku dk Hkqxrku vuqnku ds fy, ukfer cSad [kkrk ls fd;k tk;sxkA

Hkqxrku ds mijkar ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

10-43

dfri; ekeyksa esa vuqnku nsus okyh ,tsalh vuqnku ls vf/kd jkf'k ds O;; dh vuqefr ns ldrh gSA ,sls

ekeys esa O;; dk Hkqxrku eq[; cSad [kkrk ls fd;k tk;sxk rFkk bls lkekU; O;; ekuk tk;sxkA vuqnku

ds v/khu O;; gksus ij ;g jkf'k izkI; vuqnku gks tk;sxhA vof/k var ds ckn vuqnku iath

¼izi=&th0&1½ ls vuqnku jkf'k ls vf/kd gq, O;; dks ys[kk foHkkx vfHkfuf'pr djsxkA bl vuqnku

vk; dks ekU;rk nsus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

10-44

uxjikfydk dks lkekU; xfrfof/k;ksa ds fu"iknu ;k fof'k"V ifj;kstuk @ ;kstuk ds d;kZUo;u laca/kh

iwathxr O;; dh iwfrZ ds :i esa fo'ks"k vuqnku izkIr gksrk gSA nkok @izfriwfrZ ds iwoZ budk O;; eq[;

cSad ys[kk ls fd;k tkrk gSA izfriwfrZ ds :i esa izkIr gksus okys vuqnkuksa dk ys[kkad.k fuEufyf[kr rjhds

ls fd;k tkrk gS %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

299

uxjikfydk ds lkekU; xfrfof/k;ksa ds fu"iknu ds nkSjku fd;s x;s O;; ds fy, fo'ks"k vuqnku

10-45 d-vuqnku Lohd`fr ij vuqnku vk; dks ekU; fd;k tkukA

[k-

vuqnku dh izkfIr ntZ djuk %&

vuqnku izkfIr ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr

djsxk

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

10-45

uxjikfydk ds lkekU; xfrfof/k;ksa ds fu"iknu gsrq fd;s x;s jktLo O;; ds fy, izkIr fo'ks"k

vuqnku dk ys[kkad.k fuEu rjhds ls fd;k tkrk gS %&

tgka vkosnu@O;; dk fooj.k igys gh lefiZr gqvk gks] fof'k"V vuqnku laca/kh vuqnku Lohd`fr vkns'k

dk fooj.k izkIr gksus ij bls vuqnku iath ¼izi=&th&1½ esa ntZ fd;k tk;sxkA vk; dks ekU; djus ds

fy, ys[kk foHkkx fuEufyf[kr izfof"v ikfjr djsxk%&

fof'k"V ifj;kstuk @ ;kstuk esa fd;s x;s O;; ls lacaf/kr fof'k"V vuqnku

10-46

fdlh ifj;kstuk @ ;kstuk fo'ks"k ij fd;s x;s O;; ds fo#) izkI; vuqnku dk ys[kkad.k fuEu

:i ls fd;k tk;sxk %&

d -

lkekU;r% ifj;kstuk @ ;kstuk dh Lohd`fr fdlh ,tsalh }kjk nh tkrh gSA vuqnku Lohd`fr

vkns'k dk C;ksjk vuqnku iath ¼izi=&th0&1½ esa ntZ fd;k tk;sxkA

[k -

tek izkfIr] O;; fd;s tkus] laosndksa ds foi=ksa dk Hkqxrku] laosndksa ds foi=ksa ls dh x;h dVkSfr;ksa dk

Hkqxrku] lk>k HkaMkj dk mi;ksx] ifjlEifRr dk fuekZ.k iw.kZ gksuk rFkk mldsk iwathd`r djuk] vof/k ds

var esa cdk;k foi=ksa ds fy, izko/kku rFkk mudk Hkqxrku ls lacaf/kr os gh ys[kkad.k izfof"V;ka @

izfdz;k;sa viuk;h tk;saxh ftudk o.kZu v/;k;&11 yksd fuekZ.k] v/;k;&12 HkaMkj] v/;k;&15 vU;

jktLo] O;;] v/;k; 16 LFkk;h ifjlEifRr;ka esa gqvk gSa

x -

O;; djus ookyk foHkkx Hkqxrku vkns'k ¼izi=&th0b0,u0&15½ esa ml vuqnku dk uke vafdr djsxk

ftlds fy, O;; fd;k x;k gSA tc dHkh O;; dks izfof"V dh izkFkfed iqLr vFkkZr~ jksdM+ iath ,oa cSad

cgh ¼izi=&th0b0,u0&1, rFkk 1ch ;k tjuy cgh izi=&th0b0,u0&2½ esa dh tk; ;k lk>k HkaMkj

dk mi;ksx fd;k tk; rks vuqnku iath ¼izi=&th0&1½ dks rnuq:i v|ru dj fy;k tk;sxkA

?k -

vuqnku ds v/khu fd;s x;s jktLo O;; ds ifjisz{; esa vuqnku ls vk; ntZ djukA vuqnku ds v/khu O;;

djus ij vuqnku izkI; gks tkrk gSA vof/k ds var esa ys[kk foHkkx vuqnku iath ¼izi=&th0b0,u0&1½ ls

;g fu/kkZfjr djsxk fd vkyksP; vof/k esa jktLo O;; fdruk gS\

300

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

vuqnku ds v/khu fd;s x;s jktLo O;; ls lacaf/kr vuqnku vk; dks ekU; djus ds fy, ys[kk

foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

p -

vuqnku dh izkfIr ntZ djuk %& ifj;kstuk @ ;kstuk fooj.k esa ;Fkkof.kZr vof/k;ksa ij lacaf/kr

vuqnku ds cdk;k nkok dh ekax gsrq O;; dh fooj.kh ml ,tsalh dks lefiZr dh tk;sxk ftlls vuqnku

izkI; gSA vuqnku izkIr gksus ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk

10-47

vof/k ds var esa ;g lqfuf'pr fd;k tk;sxk fd vuqnku ds v/khu fd;s x;s jktLo O;; ftldh

izfriwfRrZ ys[kkad.k vof/k ds var rd yafcr gks] ds lkFk vuqnku vk; dks 'kkfey djrs gq, O;; ntZ

fd;k tk;A bldh ys[kkad.k izfof"V dafMdk& 10-52 d esa crk;h x;h izfof"V ds le:i gksxhA

ys[kk foHkkx izR;sd o"kZ ds var esa izkI; vuqnku ds olwyh

dh fLFkfr dh leh{kk djsxkA uxjikfydk rhu o"kZ ls vf/kd vof/k ls yafcr vuqnkuksa dks cV~Vk

[kkrk esa Mkyus ij fopkj dj ldrh gSA

;fn uxjikfydk izkI; vuqnku dks cV~Vk [kkrk esa Mkyus dk fu.kZ; ysrh gS rks cV~Vk [kkrk

vkns'k ds vk/kkj ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk

10-49

uxjikfydk dks Hkqxrs; vuqnku ls ljdkj uxjikfydk ds ikl ljdkjh fuxe] ljdkjh daiuh

blds }kjk xfBr fdlh ifj"kn~ ds fdlh cdk;k dk lek;sktu dj ldrh gSA

ljdkj ls lek;kstu dh lwpuk izkIr gksus ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk

vof/k var izfdz;k

izkI; vuqnku dks cV~Vs [kkrs esa Mkyuk

10-48

izkI; vuqnku dks cV~Vs [kkrs esa Mkyuk %&

ljdkj ls izkI; vuqnku dk uxjikfydk ds cdk;s ds fo#) lek;kstu

10-50

izkI; vuqnku ds fo#) ljdkjh cdk;s dk lek;kstu ntZ fd;k tkukA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

301

ys[kk dk y?kq 'kh"kZ ;k o`gRr 'kh"kZ tSlk ykxw gks vafdr fd;k tk;A

;fn ifjlEifRr dk fuekZ.k tkjh gks]

ifjlaifRr ds vftZr @ iwathd`r gksus ij]

10-53 vkarfjd fu;a=.k

uxjikfydk }kjk vuqnku laca/kh laO;ogkjksa ds fy, fuEufyf[kr vkarfjd fu;a=.k dk izs{k.k fd;k

tk;sxk%

d -

ys[kk inkf/kdkjh ;g lqfuf'pr djsaxs fd ftl fo'ks"k mn~ns'; fy, vuqnku izkIr gqvk gS] dk mi;ksx

fdlh fHkUu mn~ns'; gsrq ugha fd;k x;k gSA

[k -

izR;sd frekgh ds var esa ys[kk inkf/kdkjh rFkk ifj;kstuk @ ;kstuk dk;kZfUor djus okys foHkkx ftuds

lkStU; ls vuqnku feyk gS] ds foHkkx/;{k bl vof/k esa fd;s x;s O;; dk feyku [kkrk

¼izi=&th0b0,u0&3½] ys[kk foHkkx esa la/kkfjr ekax iath ¼izi=&th0&1½ rFkk lacaf/kr foHkkxksa esa

la/kkfjr lqlaxr vfHkys[kksa ls djsaxsA

x -

izR;sd frekgh ij ys[kk inkf/kdkjh izkIr ,oa izkI; vuqnku tks [kkrk ¼izi=&th0b0,u0&3½ esa gSa dk

feyku ys[kk foHkkx esa la/kkfjr vuqnku iath ¼izi=&th0&1½ ls djsaxsA

?k -

izkIr vuqnku ds laca/k esa ys[kk inkf/kdkjh lqfuf'pr djsaxs fd cSad cgh esa blds ntZ gksus ds ckn bls

vuqnku iath esa Hkh p<+k fy;k x;k gSA lkFk gh ;g Hkh lqfuf'pr fd;k tk;sxk fd izi=&th0b0,u0&8

esa izkfIr jlhn@ izi=&th0b0,u0&13 esa nSfud laxzg.k lkj rS;kj fd;s x;s gSa rFkk buesa vuqnku iath

dk lanHkZ vafdr fd;k x;k gSA

p -

ys[kk inkf/kdkjh uxjikfydk ds vfHkys[kksa ls dks"kkxkj ds yksd ys[kk ds lHkh vf/k'ks"kksa dk feyku dj

ysaxsA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

303

N -

eq[; uxjikfydk inkf/kdkjh lqfuf'pr djsaxs fd izkIr vuqnkuksa dk mn~ns'; mUgha mn~ns';ksa dh iwfRrZ ds

fy, fd;k x;k gS] ftuds fy, vuqnku izkIr djk;k x;k gSA fopyu ds fdlh Hkh ekeys esa ljdkj eq[;

uxjikfydk inkf/kdkjh ds fo#) dkjZokbZ djsxhA

t -

eq[; uxjikfydk inkf/kdkjh lqfuf'pr djsaxs fd vuqnku ls tkjh fuf/k dk vfoyac mi;ksx fof'k"V

mn~ns';ksa ds fy, fd;k tk;A

> -

gLrd esa crk;s x;s izfrosnuksa ds vfrfjDr eq[; uxjikfydk inkf/kdkjh vfrfjDr izfrosnu @ fjiksVZ

tSlk os vuqJo.k grq visf{kr le>rs gSa] dh lwph fofgr dj ldrs gSaA

10-54

lHkh lek/kku foojf.k;ka ys[kk inkf/kdkjh }kjk vfHkizekf.kr dh tk;saxhA

10-55

vuqnku laca/kh laO;ogkjksa esa mi;ksx esa yk;s tkus okys lHkh ys[kk 'kh"kkZsa dks uxjikfydk ds foRrh;

foojf.k;ksa ;k foRrh; foojf.k;ksa ds lkFk layXu vuqlwfp;ksa esa iznf'kZr fd;k tk;sxkA bu lHkh foRrh;

foojf.k;ksa ,oa vuqlwfp;ksa ij ukfer inkf/kdkfj;ksa }kjk eqgj lfgr gLrk{kj ntZ fd;s tk;saA

10-56

uxjikfydk fuEufyf[kr C;ksjksa dks uksV ds :i esa izdV djsxh

uxjikfydk ds yksd tek ys[kk esa vuqi;qDr jkf'k

O;;xr vuqnku@fuf/k dh jkf'k

10-57

vuqnku laca/kh vk; ,oa O;; fooj.kh dh vuqlwph fuEu :i ls fn[kk;h tk;sxhA

foRrh; foojf.k;ksa esa izLrqfrdj.k

vuqlwfp&vkbZ&6 % jktLo vuqnku] va'knku ,oa lkg'; dh vuqlwfp

vuqlwfp&vkbZ&16 % izko/kku ,oa cV~Vk [kkrk esa Mkyus dh vuqlwfp

304

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k;&11

11- yksd fuekZ.k dk;Z

bl v/;k; dk mn~ns'; gS

bl v/;k; ds var esa&

vkidks yksd fuekZ.k dk;kZsa ds laO;ogkjksa dks ntZ djus ls lacaf/kr cqfu;knh ys[kkad.k fl)karksa rFkk

i)fr;ksa ls voxr djkuk gSA

vkidks fMikWftV dk;kZsa ds ys[kkad.k O;ogkjksa ls ifjfpr djkuk gSA

vki yksd fuekZ.k laca/kh laO;ogkjksa dks ntZ djus] oxhZd`r djus laca/kh ys[kkad.k iz.kkyh

dks tku ysaxs

vkSj /kkj.kkvksa ,oa js[kkafdr fl)karksa dh ljkguk djsaxsA

vkidh fo"k; ,oa fl)karksa ij le> c<+sxhA

11-1

bl v/;k; esa uxjikfydk }kjk dk;kZfUor djk;s tkus okys yksd fuekZ.k dk;kZsa ds laO;ogkjksa ls lacaf/kr

vuq'kaflr ys[kkad.k iz.kkyh dk o.kZu gSA yksd fuekZ.k ds v/khu lkekU;r;k Hkouksa dk fuekZ.k @ foLrkj

@ o`gRr :ikarj.k] Hkwfe fodkl] iFkksa dk fuekZ.k] ty ladekZsa dk fuekZ.k] ty fudklh ukyk ,oa vU;

tu&lqfo/kkvksa dk fuekZ.k lfEefyr gSA budk laiks"k.k ,oa la/kkj.k Hkh yksd fuekZ.k ds v/khu gh gSA

blds vfrfjDr vU; vlSfud dk;Z ¼mnkgj.k ds fy, miLdj ftls uxjikfydk vfHk;a=.k foHkkx ds

ek/;e ls laikfnr djkrh gS½ blh esa lfEefyr gSA bl v/;k; esa ljdkj ;k ljdkjh foHkkxksa dh vksj ls

uxjikfydk }kjk laikfnr djk;s tkus okys dk;Z ,oa bu fMikWftV dk;kZsa ls izkIr jktLo dh Hkh igpku

Hkh lekosf'kr gSA

11-2

ewy dk;Z ds v/khu u;s fuekZ.k ;k miyC/k dk;kZsa esa ifjo)Zu vkSj ifjorZu 'kkfey gSA dz; fd;s x;s u;s

Hkou ;k iwoZ esa ifjR;Dr Hkou dks mi;ksxh cukus ds fy, dh x;h ejEefr dks ewy dk;Z ds v/khu

oxhZd`r fd;k tkuk pkfg,A ;fn fdlh fuorZeku lajpuk dks rksM+ dj gVk nsus ls ml laifRr dk ewY;

LFkk;h :i ls c<+ tkrk gS rFkk og ifjlaifRr cu tkrh gS rks bl dk;Z dks Hkh ewy dk;Z ds :i esa

oxhZd`r fd;k tk;sxkA

11-3

laiks"k.k ,oa la/kkj.k ds v/khu ewy dk;Z esa mfYyf[kr dk;kZsa ls fHkUu dk;Z tSls Hkouksa] iFkksa]ty ladeZ

laca/kh ifjlaifRr;ksa] ty fudklh iz.kkyh ds vuqj{k.k rFkk vU; dk;Z tks bUgsa lkekU; mi;ksx yk;d

fLFkfr esa j[kus ds fy, fd;s tkap] lfEefyr gSA

11-4

'kqYd ,oa miHkksDrk izHkkj %& tc futh mn~ns'; ds fy, vfHk;a=.k foHkkx lM+d [kksnus ;k fdlh vU;

dk;Z dh vuqefr nsrk gS rks {kfrxzLr iFk ;k fdlh vU; lajpuk dh ejEefr gsrq vko';d izHkkj vuqefr

dh ekax djus okys O;fDr ij yxkrk gSA

11-5

fMikWftV dk;Z %& ljdkjh foHkkx ;k ljdkj dfri; dk;kZsa @ ;kstukvksa @ ifj;kstukvksa @ Lohd`r

vk/kkjHkwr lajpukvksa ds dk;kZUo;u gsrq uxjikfydk dh lsok ys ldrs gSaA mijksDr ds fy, tek djk;h

x;h jkf'k dks fMikWftV dk;Z ds :i esa O;ogkj esa yk;k tkrk gS rFkk bls uxjikfydk ds nkf;Ro ds :i

esa ys[kkafdr fd;k tkrk gS rFkk bu dk;kZsa @ ;kstukvksa @ ifj;kstukvksa ds iw.kZ gksus ij buds ewY; ds

fuf'pr izfr'kr ds :i esa lsok izHkkj izko/kkfur fd;k tkrk gSA

11-6

uxjikfydk {ks= esa yksd fuekZ.k uxjikfydk fuf/k;ksa ;k vuqnkuksa ;k fo'ks"k fuf/k;ksa ls dk;kZfUor djk;s

tk ldrs gSaA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

309

jkf'k;ksa dh izkfIr ds Jksr fHkUu gksus ds ckotwn yksd fuekZ.k ls lacaf/kr fofHkUu laO;ogkjkas dh ys[kkad.k

i)fr le:i jgrh gSA vuqnku ls djk;s x;s dk;kZsa dh ys[kkad.k izfof"V;ka v/;k;&10 vuqnku esa

mfYyf[kr gSA blh rjg fo'ks"k fuf/k;ksa ls djk;s x;s dk;kZsa dh ys[kkad.k izfof"V;ka v/;k;&19 fo'ks"k

fuf/k;ka esa mfYyf[kr fd;k x;k gSA bl v/;k; esa uxjikfydk }kjk uxjikfydk fuf/k ls dk;kZfUor

dk;kZsa ds ys[kkad.k izfof"V;ksa dk o.kZu gSA

11-7

yksd fuekZ.k laca/kh laO;ogkjksa dks ntZ djus] ys[kkafdr djus rFkk O;ogkj djus ds fl)kar fuEufyf[kr

gS&

ifjlaifRr ds ewY; esa LFkk;h ifjlaifRr ds vtZu@vf/k"Bkiu ;k fuekZ.k dk O;; bl izdkjds vgZrk

okys fpfUgr LFkk;h ifjlaifRr;ksa ds vtZu ;k fuekZ.k ds fy, m/kkj ij deh'kuhax rd v|ru C;kt

rFkk v|ru vuqlaxh O;; lfEefyr fd;k tk;sxkA

[k-

LFkk;h ifjlaifRr;ksa esa dksbZ ifjo/kZu ;k lq/kkj ftlls ifjlaifRr dh mi;ksfxrk ;k {kerk ;k

mi;ksxh thou c< tkrk gS] dks iwathd`r dj ifjlaifRr ds ewY; esa 'kkfey fd;k tk;sxkA

ifjlaifRr dks laiksf"kr djus rFkk bls lqpk: :i ls lapkfyr djsu esa laiks"k.k ,oa la/kkj.k izd`fr dk

,slk O;; ftldk ykHk ,d o"kZ ds de vof/k rd izkIr gksrk gS] dks viysf[kr dj fn;k tk;sxk c'kRrZs

blls LFkk;h ifjlaifRr dh {kerk ;k dk;Z djus dh n{krk esa o`f) ugha gksrh gS ;k blds vkfFkZd thou

esa foLrkj ugha gksrk gksA

fuekZ.k @ vf/k"Bkiu ds izfdz;k/khu ifjlaifRr;ksa rFkk u;h ifj;kstukvksa ifj;kstuk HkaMkj lfgr iwjs

iawthxr O;; dks iwathxr tkjh dk;Z ds :i esa fn[kk;k tk;sxkA

?k-

o"kZ ds var esa foHksnd frfFk rd izkIr lHkh foi=ksa ds fy, izko/kku fd;k tk;sxkA foHksnd frfFk okf"kZd

foRrh; foojf.k;ksa dks vafre :i nsus ds fy, fu/kkZfjr frfFk ls 30 fnu igys gksxhA

izkIr vxz/ku tek rFkk lqjf{kr tek ds tCr gks tkus rFkk tek okilh ds nkok ds vf/kdkj ds fe;kn dh

vof/k iwjh gksus ds ckn bls vk; ekuk tk;sxkA uxnh ls fHkUu :i esa izkIr tek dks rc rd vk; ugha

ekuk tk;sxk tc rd mudk uxnhdj.k ugha gks tkrk gSA

N-

fMikWftV dk;kZsa ds v/khu tek jkf'k rc rd ns;rk djkj nh tk;sxh tc rd ifj;kstuk

ftlds

fy,

jkf'k izkIr gqbZ gS] iwjh ugha gks tkrhA ifj;kstukvksa ds iw.kZ gksus ds ckn bl ij fd;s x;s dk;Z ds fo#)

ns;rk dk lek;kstu gksxkA

fMikWftV dk;Z ds v/khu tek dh x;h jkf'k rc rd ifjlaifRr djkj nh tk;sxh tc rd ftu ;kstukvksa

ds v/khu jkf'k tek dh x;h gS os iwjh ugha gks tkrhA ifj;kstukvksa ds iw.kZ gksus ds ckn gq, O;; dks

iwathd`r djrs gq, tek ls ?kVk fn;k tk;sxkA

laosndksa dks miyC/k djk;s x;s midj.kksa ls lacaf/kr jktLo dh dVkSrh tks muds foi=ksa ls dh tkrh gS]

tc dHkh dVkSrh gksxh rc bls ekU; fd;k tk;sxkA

V-

laoS/kkfud dVkSfr;ka tSls vk; dj] ewY;of)Zr dj tks laosndksa ds foi=ksa ls dh tkrh gS] dh dVkSrh

tc gksxh rc bls ekU; fd;k tk;sxkA

11-1

ys[kkad.k ds fl)kar

11-2

ys[kkad.k vfHkys[k vkSj i)fr;ka

310

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

11-8

bl [kaM esa yksd fuekZ.k dk;kZsa ls lacaf/kr laO;ogkjksa ds ys[kkad.k ds fy, visf{kr vfHkys[kksa] iaft;ksa]

nLrkostksa] izi=ksa] ys[kkad.k izfo"V;ksa dk o.kZu gSA yksd fuekZ.k dk;kZsa ds ys[kkad.k ds fy, dfri; izi=]

iaft;ka fu/kkZfjr gS] tks yksd fuekZ.k dk;kZsa ds fy, fu/kkZfjr dh x;h gS tSls dk;kZsa dh fLFkfr fooj.kh

izi=&ih0MCY;w0&1 vkfnA ;s izi= ih0MCY;w0&1 ls ih0MCY;w0&3 bl v/;k; ds lkFk layXu gS rFkk

muds igys ih0MCY;w0 yxk gqvk gSA

uxjikfydk }kjk fofgr fl)kar ,oa izfdz;k ds vuq:i fufonk esa Hkkx ysus okys fufonknkrkvksals vxz/ku

izkIr fd;s tk ldrs gSaA fufonk ij fu.kZ; gksus ds ckn vlQy fufonknkrkvksa dk vxz/ku tek okil

dj fn;k tk;sxkA

[k-

lQy fufonknkrk ds lkFk ,d ,djkjukek fd;k tk ldrk gSA fufonk ,oa ,djkjukek dh 'kRrksZa ds

vuq:i lqjf{kr tek vfxze ds :i esa yh tk ldrh gSA

uxjikfydk rFkk laosnd ds lkFk gq, ,djkjukek dh 'kRrkZsa ,oa i)fr;ksa ds vuq:i laosnd dks vfxze

miyC/k djk;k tk ldrk gSA

?k-

tek fd;s x;s foi= ls lqjf{kr tek] vk; dj] vU; dVkSfr;ka @ olwyh ftuesa fn;k x;k vfxze ¼;fn

gks½ 'kkfey gks] dh dVkSfr;ka djus ds mijkar Hkqxrku fd;k tk ldrk gSA

,djkjukek 'kRrkZsa ds vuq:i lQyrkiwoZd dk;Z iwjk fd;s tkus ds ckn lqjf{kr tek okil fd;k tk

ldrk gSA

N-

ewy dk;kZsa ds ekeys esa fd;k x;k O;; iwathd`r fd;k tk;sxk rFkk bls rqyu i= esa ifjlaifRr ds :i esa

n'kkZ;k tk;sxkA

11-10

djk;s x;s dk;kZsa ls lacaf/kr vxz/ku tek izkfIr ds ys[kkad.k ds fy, fuEufyf[kr i)fr viuk;h tk;sxh

vxz/ku tek ds laxzg.ku rFkk blds izs"k.k @ ys[kk foHkkx ;k cSad esa tek djus dh i)fr ogh gksxh

ftldk izko/kku v/;k;&5 tks lkekU; ys[kkad.k i)fr;ksa ij gS] esa of.kZr gSA izkfIr jkf'k;ksa ds fy,

fuEufyf[kr izfof"V ikfjr dh tkrh gS

uksV %&vxz/ku tek vfHk;a=.k foHkkx ds [kkrk esa izfof"V v/;k;&5 lkekU; ys[kkad.k fl)kar esa

mfYyf[kr rjhds ls dh tk;sxhA bl v/;k; esa vkxs crk;h x;h vU; ys[kkad.k izfof"V;ka

lacaf/kr cgh [kkrs esa le:i rjhds ls ntZ dh tk;sxhA tgka jksdM+ ;k cSad [kkrk varfoZ"V gks] tjuy

cqd esa dksbZ izfof"V ugha gksxhA

11-9

dk;Z O;; ds ys[kkad.k dh i)fr dk laf{kIr fooj.k fuEufyf[kr gS

vxz/ku tek izkfIr ds fy, ys[kkad.k

& cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

vxz/ku tek okilh ds fy, ys[kkad.k

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

311

11-11

okilh ds fy, ys[kkad.k i)fr ogh gksxh tSls fdlh vU; Hkqxrku ds ckjs esa v/;k;&5

lkekU; ys[kkad.k i)fr;ka esa izko/kkfur gSA

11-12

vxz/ku tek okilh ntZ djuk

Hkqxrku dk vuqeksnu izkIr gksus rFkk Hkqxrku gksus ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr

djsxk %&

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;A

11-13

vxz/ku tek ds lqjf{kr tek esa laifjorZu dh ys[kkad.k izfof"V

lqjf{kr tek dh izkfIr

11-14

lqjf{kr tek dh izkfIr ntZ djuk %&

& cSad dk uke rFkk ys[kk la[;k vafdr fd;k tk;A

vxz/ku tek dks lqjf{kr tek ds :i esa ifjorZu ds fy, ys[kkad.k

lQy fufonknkrk ds vxz/ku tek dks lqjf{kr tek ds laifjorZu dh lwpuk izkIr gksus ij

fuEufyf[kr izfof"V ikfjr dh tk;sxh %&

lqjf{kr tek ds ys[kkad.k dh i)fr vxz/ku tek ds vuq:i gSA ys[kk foHkkx fuEufyf[kr izfof"V ikfjr

djsxk %&

11-15

laosnd ds lkFk gq, ,djkjukek dh 'kRrksZsa ds vuq:i laosnd ds foi= ls lqjf{kr tek dh dVkSrh dh tk

ldrh gSA laosnd ds foi= ls dkVs x;s lqjf{kr tek ds fy, bl v/;k; ds ^^O;;** [kaM dks lanfHkZr

fd;k tk ldrk gSA

312

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

vfxze

11-16

uxjikfydk fuf/k] vuqnku vkSj fo'ks"k fuf/k ls djk;s tk jgs dk;kZsa ds fy, vfxze ntZ

djuk%&

Hkqxrku gsrq vfxze dh Lohd`fr ntZ djus ds fy,]

¼[k½

vfxze lafoj.k ntZ djus ds fy,]

& cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

uksV %& HkaMkj ys[kkad.k laca/kh v/;k;&12 dh dafMdk 12-24 ls 12-27 esa of.kZr ewY;kad.k fooj.k ds

vk/kkj ij [kir ds vU; enksa ds lkFk ;g izfof"V ikfjr dh tk;sxhA

O;;

11-17

Hkqxrku ds fy, foi= rS;kj djuk

,djkjukek 'kRrkZsa ds vuq:i laosnd dks vfxze Hkqxrku fd;k tk ldrk gSA vfxze uxnh ;k vU; rjhds

tSls lkefxz;ksa dh vkiwfRrZ ds :i esa fn;k tk ldrk gSA Hkqxrku dh Lohd`fr izkIr gksus rFkk Hkqxrku gks

tkus ij pd fuxZr iath tks izi= th0b0,u0&16 esa gS rFkk vfxze iath tks izi= th0b0,u0&17 esa gS]

esa laosnd dks fuxZr psdksa dh izfof"V dh tk;sxhA ikfjr dh tkus okyh ys[kkad.k izfof"V;ka fuEufyf[kr

gSa%&

2 -

laosnd dks lkefxz;ksa dh vkiwfÙkZ

izHkkoh fu;eksa ds vuq:i djk;s x;s dk;kZsa ds vk/kkj ij ,d foi= rS;kj fd;k tk;sxk rFkk Hkqxrku ds

fy, Hkstk tk;sxkA foi= esa lqjf{kr tek jkf'k] Jksr ls vk; dj dVkSrh ,oa vU; olwyh ;k dVkSrh

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

313

ftlesa HkaMkj ls vkiwfjr lkexzh rFkk laosnd dks fn;s x;s vfxze dh olwyh 'kkfey gS] mfYyf[kr jgsxhA

dk;Z ds izxfr esa jgus ij pkyw foi= lefiZr fd;s tkrs gSa rFkk dk;Z iw.kZ gksus ij lkekU;r;k vafre

foi= lefiZr fd;k tkrk gSA vafre foi= ds lkFk lafonk iw.kZrk izek.k&i= Hkh layXu jgsxkA

izfØ;k iwjk gksus ds ckn izkIr foi= dk fooj.k Hkqxrku gsrq foi= iath tks izi= th-b-,u-&14 esa gS] esa

izfof"V fd;k tk;sxkA djk;s tk jgs dk;Z ds fy, laosnd ds fy, foi= ls lacaf/kr ns;rk ntZ djus ds

fy, fuEufyf[kr izfof"V ikfjr dh tk;sxh&

11-19

iwathxr tkjh dk;Z ys[kk ,d fu;a=d ys[kk gksxk ftlesa iwathxr ifj;kstuk ij gq, O;; dk fooj.k ntZ

fd;k tk;sxkA vlSfud] fo|qr laca/kh] ty ladeZ ,oa vU; ifj;kstukvksa ds fy, vyx&vyx iwathxr

tkjh dk;Z fu;a=.k ys[ks [kksys tk;saxsA

11-20

vof/k ds var esa iwathxr ifj;kstukvksa ij O;; djus okys foHkkx }kjk tkjh iwathxr dk;Z dh fLFkfr dh

lkjka'k fooj.kh izi=& ih-MCY;w-&1 esa lefiZr dh tk;sxh ftlesa iwathxr ifj;kstukvksa ij fd;s x;s

v|ru dqy O;; dh fooj.kh vafdr jgsxhA izR;sd iwathxr ifj;kstuk ij gq, dqy O;; dk fooj.k dk;Z

i=d ¼izi=&ih-MCY;w-&2½ ls ,df=r fd;k tk ldrk gSA

11-21

laosndksa dk fu;a=.k ys[kk ,d fu;a=.k ys[kk gksxk ftlesa fofHkUu laosndksa }kjk ikfjr fd;s x;s dk;kZsa ls

lacaf/kr ns;rk ØsfMV dh tk;sxh rFkk fofHkUu laosndksa dks fd;s x;s Hkqxrku dks MsfoV fd;k tk;sxkA

Hkqxrku gsrq laosndksa ds foi=ksa dh Lohd`fr rFkk mlds Hkqxrku dh i)fr ogh jgsxh tSlk fd v/;k;&5

tks lkekU; ys[kkad.k i)fr;ka esa mfYyf[kr gS ftls ns[kk tk ldrk gSA izi=&th-b-,u-&15 esa Hkqxrku

vkns'k ds lkFk dk;Z i=d rFkk lafonk iw.kZrk izek.k&i= ¼tgka ykxw gks½ izkIr gksus ij ys[kk foHkkx

Hkqxrku djus ds ckn Hkqxrku dk fooj.k dk;Z i=d ¼izi=&ih-MCY;w-&2½ vafdr djsxk rFkk

fuEufyf[kr izfof"V ikfjr djsxk

11-18

ewy dk;Z ls lacaf/kr laosnd ds foi= dks ntZ djuk

,djkjukek dk nj ftlij laosnd dks lkexzh nh x;h A

11-22

laosndksa dks fd;s x;s Hkqxrku dks ntZ djuk

314

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

&cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

¼d½

jsVosfj,Ul vuqdwy gksus ij

tgka HkaMkj nj laosnd dks fuxZr lkexzh dh olwyh nj ls de gks]

Jksr vfHkys[k&

v|ru fd;s x;s vfHkys[k& tjuy cgh] [kkrk

¼[k½

tc jsVosfj,Ul izfrdwy gks

tgka HkaMkj fuxZr nj laosnd dks fuxZr lkexzh dh olwyh nj ls vf/kd gks]

11-23

Hkqxrs; Jksr ls dj dh dVkSrh dk Hkqxrku ntZ djuk

ykxw lqlaxr fu;eksa ds vuq:i tc dHkh laosndksa ds foi=ksa ls Jksr Lrj ij gq;h vk; dj dVkSrh dk

Hkqxrs; gks] rks ml dk Hkqxrku fd;k tk;sxkA vk; dj ds Hkqxrku ds ckn ys[kk foHkkx }kjk fuEufyf[kr

izfof"V ikfjr dh tk;sxh %&

11-24

laosndksa dks fuxZr lkefxz;ksa ds fueZe nj rFkk olwyh dj ds varj dks ntZ djuk

ys[kk foHkkx laosndksa dks fuxZr lkefxz;ksa dk fuxZe nj rFkk muls olwyh dj fu/kkZfjr djsxkA varj dks

ntZ djus ds fy, ys[kk foHkkx ;k rks izfof"V ¼d½ ;k ¼[k½ tks fuEufyf[kr gS] ikfjr djsxkA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

315

vfHk;a=.k foHkkx }kjk laikfnr dk;Z

11-25

fuekZ.k dk;kZsa ds fy, [kjhnh x;h lkefxz;ksa dh ys[kkad.k i)fr rFkk ntZ dh tkus okyh

izfof"V;ka ogh gksxh tSlh v/;k;&12 HkaMkj esa of.kZr gSA

11-26

ewy dk;Z esa [kir gq;h lkefxz;ksa dks ntZ djuk

uksV%&

HkaMkj ys[kkad.k laca/kh v/;k;&12 dh dafMdk 12-21 ls 12-23 esa of.kZr ewY;kad.k ds vk/kkj

ij [kir ds vU; enksa ds lkFk ;g izfof"V ikfjr dh tk;sxhA

tkjh iwathxr dk;Z dk iwathdj.k

11-28

iwathxr tkjh dk;Z dks iwathdj.k ntZ djuk

djk;s x;s dk;kZsa ds fo#) vfHk;a=.k foHkkx ls izkIr foi= ds vk/kkj ij ys[kk foHkkx fuEufyf[kr

izfof"V ikfjr djsxk&

11-27

ifjlaifRr fuekZ.k iw.kZ gksus ds mijkar mi;ksx ds fy, miyC/k gks tkrh gSA vr% ;g vko';d gks tkrk gS

fd fuekZ.k ij gq, O;; ¼tks vLFkk;h rkSj ij tkjh iwathxr dk;Z ys[kk esa ys[kkafdr jgrk gS½ dks lacaf/kr

ifjlaifRr ds ys[kk esa varfjr dj fn;k tk;A bl izfØ;k dks iwathdj.k dgk tkrk gSA

lafonk iw.kZrk izek.k&i= izkIr gksus ij ys[kk foHkkx iwathxr tkjh dk;Z ys[kk esa iM+h jkf'k dk iwathdj.k

djsxk rFkk iwathxr tkjh dk;Z ys[kk esa miyC/k jkf'k dks LFkk;h ifjlaifRr esa laifjofrZr dj nsxkA ys[kk

foHkkx fuEufyf[kr izfof"V ikfjr djsxk &

316

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

y?kq 'kh"kZ rFkk foLr`r 'kh"kZ ¼tSlk ykxw gks½ vafdr fd;k tk;A

11-29

laosnd ds foi= ls dVkSfr;ka ntZ fd;k tkuk

11-32

ewy dk;Z ds _.k mxkgh ls lacaf/kr Hkqxrku fd, x, C;kt ds iwathdj.k dh izfof"V %&

1 -

,d fo'ks"k Js.kh dh LFkk;h ifjlaifRr;ka LFkk;h ifjlaifRr ds fy, fu/kkZfjr o`gr ys[kk 'kh"kZ ds v/khu

ys[kkafdr dh tk;sxhA mnkgj.kkFkZ uxjikfydk esa ,d ls vf/kd vLirky Hkou miyC/k gks ldrs gSaA

blfy, lHkh vLirky Hkouksa dks ukfer o`gr ys[kk 'kh"kZ ^Hkou* ¼ys[kk dksM& 410000000½ esa ntZ fd;k

tk;sxkA tc dksbZ u;k vLirky Hkou cusxk rks mls vyx ls Hkou dh iath esa ntZ fd;k tk;sxk rFkk

mldk ys[kkad.k ys[kk 'kh"kZ ^vLirky Hkou* ds v/khu gksxkA

laosnd ds foi= ls naM ;k izfrdj tks laosnd ij dk;Z iw.kZ djus esa fd;s x;s foyEc ;k ekud ds uhps

dk fuekZ.k ;k fdlh vU; dkj.k dh izd`fr dk gks] dh mxkgh ds fy, ys[kk foHkkx fuEufyf[kr izfof"V

ikfjr djsxk&

11-30

fdlh LFkk;h ifjlEifÙk fo'ks"k ds fy, _.k dh mxkgh dh x;h gks ¼vFkkZr~ ewy dk;Z½ rks bl ifjlEifÙk

fo'ks"k ds fuekZ.k ykxr esa ifjlEifÙk ds iwathdj.k dh frfFk rd fd, x, C;kt Hkqxrku dh jkf'k Hkh

lfEefyr dh tk,xhA viuk;h tkus okyh ys[kk i)fr _.k izkfIr] fuf/k ij C;kt Hkqxrku rFkk _.k ds

iquHkZqxrku ds le; ntZ dh tkusfokyh izfof"V;ksa dk mYys[k v/;k; 20 mxkgh esa fd;k x;k gSA

11-31

ewy dk;Z ij Hkkfjr gksus okys C;kt dh jkf'k dqy Hkqxrs; C;kt ds mlh vuqikr esa gksxh tks vuqikr

lacaf/kr dk;Z rFkk ifj;kstuk dh dqy ykxr ftlds fy, _.k dh mxkgh dh x;h gS ds chp gSA ;|fi

ftl ekeys esa fdlh fof'k"V dk;Z ds fy, fo'ks"k :i ls _.k dh mxkgh dh x;h gS ogk¡ Hkqxrs; iwjh

C;kt jkf'k dk iwathdj.k fd;k tk,xkA C;kt ds iw¡thdj.k ds fy, iw¡thdj.k dh frfFk rd izksnHkwr

C;kt] pkgs Hkqxrku gqvk gks ;k ugha] ds fy, ys[kkad.k izfof"V ikfjr dh tk,xhA

vof/k ds var esa izksnHkwr C;kt ds iwathdj.k gsrq ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk%&

11-33

fuekZ.k dk;Z iw.kZ gksus ij ftl jkf'k dks iwathd`Ùk fd;k tk,xk mlesa dk;Z ij Hkkfjr jkf'k Hkh lfEefyr

jgsxhA

11-34

ewy dk;Z ds iwathdj.k ds le; vpy laifÙk iath tks izi= th-bZ-,u-&31 la/kkfjr gS] dks v|ru dj

fy;k tk,xkA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

317

lqjf{kr tek dh okilh

¼d½

olwfy;ksa ds lek;kstu ds mijkar lqjf{kr tek dh okilh ntZ djuk

¼[k½

lqjf{kr tek dk Hkqxrku ntZ djuk %

cSad dk uke rFkk ys[kk la[;k vafdr fd;k tk,A

O;;xr tekvksa dk ys[kkad.k %&

ykxw gks½ vafdr fd;k tk,A

11-35

laosnd ds lkFk laikfnr ,djkjukek esa mfYyf[kr nkf;Ro vof/k ftlesa nks"k nwj djus ds nkf;Ro dh

vof/k esa lfEefyr gS] dh lekfIr ds ckn lqjf{kr tek dh jkf'k okil dj nh tk,xhA

laosnd ls fdlh cdk, ds olwyh ;ksX; gksus ds ekeys esa Lohd`fr izkIr gksus ds mijkar ys[kk foHkkx

laosnd ls dh tkus okyh olwfy;ksa ds dVkSrh ds ckn cph jkf'k dk psd rS;kj djsxkA ikfjr gksus okyh

ys[kk izfof"V fuEuor~ gksxh %

11-36

izkIr vxz/ku tek rFkk lqjf{kr tek ds tCr gks tkus rFkk tek okilh ds nkok ds vf/kdkj ds lekiu gks

tkus ij bls vk; djkj fn;k tk,xkA fuEu izfof"V;k¡ ikfjr dh tk,xh %

¼d½

vxz/ku O;;xr gks tkus ij %

vxz/ku tek dh jkf'k O;;xr gksus ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %

¼[k½

O;;xr lqjf{kr tek ds fy, & tCr lqjf{kr tek ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr

djsxk %

318

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

ys[kk dk foLr`r 'kh"kZ ¼tSlk ykxw gks½ vafdr fd;k tk;A

laiks"k.k ,oa la/kkj.k dk;Z gsrq ys[kkad.k %

11-41

laiks"k.k ,oa la/kkj.k dk;Z ls lacaf/kr laosnd ds foi= dk ys[kkad.k %

11-37

uxjikfydk }kjk fu:fir fl)kUrksa ds vuq:i laiks"k.k ,oa la/kkj.k dk;Z ds fy, fufonk;sa vkeaf=r dh

tk ldrh gSA vuqikfyr dh tkusokyh ys[kkad.k i)fr] vxz/ku jkf'k tek] vlQy fufonk nkrkvksa dks

vxz/ku tek jkf'k dh okilh] lQy fufonknkrk ds vxz/ku jkf'k dk lqjf{kr tek esa lifjorZu ds fy,

ntZ dh tkus okyh ys[kkad.k izfof"V rFkk v|ru fd, tkus okys ys[kk vfHkys[k ogh gksaxs tSlk fd bl

v/;k; ds ewy dk;ksZ ds ys[kkad.k [kaM esa izko/kkfur gSA

11-38

laosnd ds lkFk laikfnr gq, ,djkjukek esa tgk¡ ;g 'krZ izko/kkfur gks fd muls lqjf{kr tek dk ,d

fuf'pr izfr'kr vfxze ds :I esa laxzfgr djuk gS] rks muls izkIr jkf'k ds fy, izi= th-bZ-,u-&8 ij

ikorh jlhn nh tk,xhA vuqikfyr dh tkus okyh ys[kkad.k i)fr] lqjf{kr tek izkIr gksus ,oa laosnd

ds foi= ls lqjf{kr tek dh dVkSrh ds fy, ys[kkad.k izfof"V;k¡ rFkk v|ru fd, tkus okys vfHkys[k

ogh gksaxs tSlk bl v/;k; esa ewy dk;ksZ ds ys[kkad.k [kaM esa izko/kkfur gSA

11-39

,djkjukek 'krkZs ds vuq:i laosnd dks vfxze Lohd`r fd;k tk ldrk gSA vuqikfyr gksus okyh

ys[kkad.k i)fr] ntZ dh tkusokyh ys[kkad.k izfof"V;k¡ vkSj v|ru fd, tkus okys ys[kk vfHkys[k ogh

gksaxs ftudk o.kZu bl v/;k; esa ewy dk;ksZ dk ys[kkad.k [kaMesa izko/kkfur gSA

11-40

foi= dh izkfIr ij vuqikfyr gksus okyh ys[kkad.k i)fr rFkk v|ru fd, tkus okys ys[k vfHkys[k ogh

gksaxs ftudk izko/kku bl v/;k; ds ^^ewy dk;ksZ ds ys[kkad.k** [kaM esa fd;k x;k gSA

izfØ;k iw.kZ gksus ds mijkar foi= izkIr gksus ij laiks"k.k ,oa la/kkj.k ls lacaf/kr ns;rk ntZ djus ds fy,

fuEufyf[kr izfof"V ikfjr dh tk;sxh %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

319

ftl ifjlEifÙk dh ejEefr gqbZ gS mldh izd`fr ntZ dh tk,A

laosnd dks lkexzh fuxZr djus gsrq ,djkjukek esa izko/kkfur nj ijA

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk,A

¼d½

vuqdwy jsV Hksfj,Ul gksus ij tgk¡ HkaMkj fuxZe nj laosnd dks fuxZr lkefxz;ksa dh olwyh nj

ls de gS %

ftl ifjlEifÙk dh ejEefr gqbZ gks] mldh izd`fr vafdr dh tk,A

ys[kk dk y?kq ,oa foLr`r 'kh"kZ ¼tks ykxw gks½ vafdr fd;k tk;A

¼[k½

izfrdwy jsV Hksfj,Ul gksus ij tgka HkaMkj fuxZe nj laosnd dks fuxZr lkefxz;ksa dh olwyh nj

ls vf/kd gS]

11-42

izR;sd Js.kh dk ifjlEifÙk dh ejEefr ij fd, x, O;; ds fy, vyx&vxy laiks"k.k ,oa la/kkj.k [kkrk

ys[ks [kksys tk;saxsA ,d Js.kh dh ifjlEifÙk;ksa ds laiks"k.k ,oa la/kkj.k ls lacaf/kr lHkh O;;ksa dks ml Js.kh

ds fy, la/kkfjr laiks"k.k ,oa la/kkj.k [kkrk ys[kk esa MsfcV fd;k tk,xkA

11-43

ys[kk foHkkx izR;sd dk;Zokj O;; dk lgk;d [kkrk izi= th-bZ-,u&35 esa la/kkfjr djsxk ftlesa foHkkx

}kjk ifjlEifÙkokj dqy laiks"k.k ,oa la/kkj.k O;; ntZ fd, tk;saxsA laiks"k.k ,oa la/kkj.k O;; fd, tkus

ds mijkar ys[kk foHkkx mijksDr lgk;d [kkrk dks v|ru dj ysxkA lgk;d [kkrk dks v|ru djus

dh i)fr v/;k;&5 lkekU; ys[kkad.k i)fr;k¡ esa izko/kkfur gS ftls izklafxd fd;k tk ldrk gSA

11-44

laosnd dks Hkqxrku ntZ djuk % laosnd dks Hkqxrku djus ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr

djsxk %

11-45

laosnd dks fuxZr fd, x, lkefxz;ksa ds fy, olwyh nj rFkk HkaMkj fuxZe nj ds varj dks ntZ djuk %

ys[kk foHkkx HkaMkj fuxZe nj rFkk laosndksa dks fuxZr lkexzh dh olwyh nj dk varj fu/kkZfjr djsxkA

varj dks ntZ djus ds fy, ys[kk foHkkx ;k rks izfof"V ¼d½ ;k fQj izfof"V ¼[k½ djsxk tks fuEufyf[kr

gS%

320

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

tgk¡ ykxw gks ys[kk 'kh"kZ ,oa o`gr 'kh"kZ ys[kk ntZ fd;k tk,A

ftl lEifÙk dh ejEefr gqbZ gks] mldk izdkj vafdr fd;k tk,A

11-46

laiks"k.k ,oa la/kkj.k dk;Z esa [kir fd, x, lkefxz;ksa dks ntZ djuk %

fMikWftV dk;Z %&

;nk&dnk vfHk;a=.k foHkkx fufonk ;k vU; rjhds ls lafonk vkoafVr fd, fcuk vius lzksrksa ls laiks"k.k

,oa la/kkj.k dk;Z lEikfnr dj ysrk gSA bl fLFkfr esa [kir dh x;h lkefxz;ksa dk foi= vfHk;a=.k

foHkkx ls izkIr gksus ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %

11-47

laiks"k.k ,oa la/kkj.k dk;Z gsrq fuxZr lkefxz;ksa ds ifjizs{; ds dk;Zokj O;; lgk;d [kkrk ¼izi= th-bZ-

,u-&34½ v|ru dj fy;k tk,xkA

11-48

ykxw fu;eksa ds vuqlkj laosnd ds foi= ds dkVh x;h lzksr ij vk;dj dVkSrh dh jkf'k tc dHkh

Hkqxrs; gks lacaf/kr izkf/kdkj ds ;gka tek dj nh tk,xhA lzksr ls vk;dj dh dVkSrh ds Hkqxrku gsrq

ys[kkad.k izfof"V;k¡ rFkk v|ru fd, tkus okys vfHkys[k ogh gS ftudh ppkZ bl v/;k; ds ^ewy dk;ksZ

ds ys[kkad.k* [kaM esa fd;k x;k gSA

11-49

bl rjg ds dk;ksZ ds fy, lfUufgr i)fr fuEufyf[kr gS %&

ljdkjh foHkkxksa ls muds fMikWftV dk;ksZ ls lacaf/kr jkf'k dh izkfIrA

dk;Z dk laiknu tSls fdlh yksd fuekZ.k dk dk;kZUo;uA

dk;Z iw.kZ gksus ds ckn ys[kk dk fuLrkjhdj.k (Settlement)

11-50

lkekU;r% uxjikfydkvksa dks lsok izHkkj ds :i esa ,d fuf'pr izfr'kr dk Hkqxrku gksrk gSA ;g lsok

izHkkj O;; ds foi=ksa ds lkFk&lkFk izksnHkwr gksrs gSA bu laO;ogkjksa ds ys[kkad.k dh i)fr;ksa dk fooj.k

vkxs ds vuqPNsnksa esa fn;k x;k gSA

11-51

ys[kk foHkkx ,d fMikWftV dk;Z iath izi= ih-MCY;w-&3 esa la/kkfjr djsxk blesa izR;sd izdkj ds

fMikWftV dk;ksZ ds fy, vyx&vyx iaft;k j[kh tk,xh ¼mnkgj.kkFkZ vlSfud] fo|qr laca/kh vkfn½A

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

321

izR;sd fMikWftV dk;Z ds fy, vyx&vyx i`"V fu/kkZfjr fd, tk;saxs ftuesa izkIr vuqnku rFkk blls

fd, x, O;; dk fooj.k vafdr fd;k tk,xkA

fMikWftV dk;Z dh jkf'k ds laxzg.k rFkk blds izs"k.k vkSj @ ;k ys[kk foHkkx esa tek ;k cSad esa tek djus

ds fy, mlh i)fr dk vuq'kj.k fd;k tk,xk tks v/;k;&5 lkekU; ys[kkad.k fl)kUr esa izko/kkfur gSA

fMikWftV dk;Z lafonk dk fooj.k ¼mu foHkkxksa ftUgksus fMikWftV dk;Z lkSaik gS] ds uke lfgr½ fMikWftV

dk;Z iath izi= ¼ih-MCY;w-&3½ esa ntZ fd;k tk,xkA jkf'k dh izkfIr ds fy, ys[kk foHkkx fuEufyf[kr

izfof"V ikfjr djsxk %

vxz/ku tek izkfIr ,oa okilh ds fy, ys[kk izfof"V;k¡ ogh gksaxh ftudk mYys[k dafMdk 11-10 ls 11-12 esa gSA

vxz/ku tek jkf'k dks lqjf{kr tek esa cnyus rFkk lqjf{kr tek izkIr djus ls lacaf/kr ys[kk izfof"V;k¡

ogh gksaxh ftudk mYys[k dafMdk 11-13 ,oa 11-14 esa fd;k x;k gSA

ftu laosndksa dks fMikWftV dk;Z vkoafVr fd, x, gS mudks fn, x, vfxze dh ys[kkad.k izfof"V ogh

gksaxh ftldk mYys[k dafMdk 11-16 esa fd;k x;k gSA

Ykkxw fu;eksa ds vuqlkj iwjk djk, x, dk;Z ds vk/kkj ij ,d foi= rS;kj fd;k tk,xk rFkk Hkqxrku gsrq

Hkstk tk,xkA lqjf{kr tek] lzksr ls vk;dj dh dVkSrh] fcgkj fuekZ.k etnwj dY;k.k dks"k ;k dksbZ vU;

olwyh ;k dVkSrh ftlesa HkaMkj }kjk vkiwfjr lkefxz;k¡ rFkk laosnd dks fn;k vfxze lfEefyr gS dk

mYys[k foi= esa fd;k tkuk pkfg,A lkekU;r;k dk;Z tkjh jgus ij pkyw foi= ,oa dk;Z iwjk gks tkus

ij vafre foi= lefiZr fd, tkrs gSA vafre foi= ds lkFk lafonk iw.kZrk izHkkx i= layXu fd;k

tk,xkA

jkf'k dh izkfIr %&

ljdkj @ ljdkjh foHkkx ls fMikWftV dk;Z ds fy, jkf'k dh izkfIr %&

cSad dk uke rFkk ys[kk la[;k vafdr fd;k tk,A

11-53

vxz/ku tek jkf'k dh izkfIr ,oa okilh %

11-54

lqjf{kr tek dh izkfIr @ izkfIr dk laifjorZu %

vfxze %

11-55

laosndksa dks vfxze %&

Hkqxrku%

11-56

Hkqxrku ds fy, foi= rS;kj djuk %&

322

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

11-57

fMikWftV dk;Z ls lacaf/kr laosnd dk foi= ntZ fd;k tkuk %

uksV %&

11-58

laosndksa dk Hkqxrku ntZ djuk %&

[kir dh x;h lkefxz;k¡ %&

11-60

laosndks dks fuxZr dh x;h lkefxz;ksa ds fuxZe nj rFkk muls gksus okyh olwyh nj ds varj

dks ntZ djuk %

izfØ;k iwjk dj izkIr gq, foi= ds izkIr gksus ij bldk fooj.k foi= Hkqxrku iath ¼izi= th-bZ-,u-&14½

esa fy[kk tk,xkA laosnd ds fMikWftV dk;Z djus ls lacaf/kr nkf;Ro rFkk iw.kZ dk;Z ds ,d fuf'pr

izfr'kr ¼tSlk fd ljdkj @ ljdkjh foHkkx lger gq, gks½ dh jkf'k dks uxjikfydk dh vk; ds :i esa

ntZ djus ds fy, fuEufyf[kr izfof"V ikfjr dh tk,xh %

laosnd dks fuxZr lkefxz;ksa dh ,djkfjr nj

fMikWftV dk;Z fu;a=.k ys[kk ,d fu;a=.k ys[kk gS ftlesa fMikWftV dk;Z ij fd, x, O;; dks ntZ fd;k

tk,xk @ vlSfud fo|qr laca/kh rFkk vU; dk;Z ifj;kstukvksa ds fy, vyx&vyx fMikWftV dk;Z

fu;a=.k ys[kk [kksyk tk,xkA

laosnd fu;a=.k ys[kk ,d fu;a=.k ys[kk gksxk ftlesa fofHkUu laosndksa dks muds }kjk djk, x,

fMikWftV dk;Z ds fy, Hkqxrs; jkf'k ds nkf;Ro ls ØsfMV fd;k tk,xk rFkk mUgs Hkqxrku dh x;h jkf'k

MsfcV dh tk,xhA

ftu laosndksa dks fMikWftV dk;Z vkoafVr fd, x, gS muds Hkqxrku dk ys[kkad.k mlh :i esa gksxk tSlk

vuqPNsn 11-22 esa of.kZr gSA

11-59

lzksr dj ls dVkSrh rFkk fcgkj fuekZ.k etnwj dY;k.k dks"k esa Hkqxrs; jkf'k dk Hkqxrku ntZ djuk % lzksr

ij gqbZ dVkSrh rFkk fcgkj fuekZ.k etnwj dY;k.k dks"k esa Hkqxrku ds fy, dh tkus okys ys[kk izfof"V;k¡

ogh gksxh tSlk fd vuqPNsn 11-23 esa of.kZr gSA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

323

ys[kk foHkkx HkaMkj fuxZe nj rFkk laosndksa dks nh x;h lkefxz;ksa ds olwyh nj ds vUrj dk fu/kkZj.k

djsxkA ys[kk foHkkx }kjk varj dks ntZ djus ds fy, uhps nh x;h izfof"V ^d* ;k fQj ^[k* ikfjr

d h

tk,xh&

¼d½

vuqdwy jsV Hksfj,Ul gksus ij tgka laosndksa dks fuxZr lkefxz;ksa ds fy, lkexzh fuxZe nj laosnd ls gksus

okyh olwyh nj ls de gks %

¼[k½

izfrdwy jsV osfj,Ul gksu ij tgk¡ laosndks dks fuxZr lefxz;ksa ds fy, lkexzh fuxZe nj laosnd ls gksus

okyh olwyh nj ls vf/kd gks&

laosndksa ds foi= ls dh x;h dVkSfr;ka tks laosnd

}kjk fd, x, foyac ;k ekud ls uhps ds fuekZ.k ;k fdlh vU; dkj.k ls dj ;k izfr dj ds :i esa

vf/kjksfir dh x;h gks] ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %

Lakosnd ds lkFk laikfnr ,djkjukek esa ;Fkk of.kZr nkf;Ro vof/k ¼=qfV fujkdj.k nkf;Ro vof/k lfgr½

dh lekfIr ds mijkar laosnd lqjf{kr tek okil dj fn;k tk,xkA ;fn laosnd ls fdlh cdk;k dh

olwyh visf{kr gks rks Lohd`fr dh izkfIr ds mijkar ys[kk foHkkx laosnd ls dh tkus okyh olwfy;ksa dh

dVkSrh dj 'kq) jkf'k ds fy, psd tkjh djsxkA

laosndksa dks vafre Hkqxrku rFkk lqjf{kr tek dh okilh

11-61

laosndksa ds foi= ls gqbZ dVkSrh ntZ djuk&

11-62

olwfy;ksa ds lek;kstu ds mijkar lqjf{kr tek dh okilh ntZ djuk %

324

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

Ikkfjr gksus okyh ys[kkad.k izfof"V;k¡ fuEufyf[kr gksxh %

fMikWftV dk;Z can djuk & O;; ys[kk

fMikWftV dk;Z jkf'k ds vf/k'ks"k dh okilh %&

11-63

'kq) lqjf{kr tek dk Hkqxrku ntZ djus ds fy,]

cSad dk uke rFkk ys[kk la[;k ntZ fd;k tk,A

fMikWftV dk;Z esa O;;xr tek ds fy, ys[kkad.k %

11-64

fMikWftV dk;Z ls lacaf/kr O;;xr tek dk ys[kkad.k vuqPNsn 11-36 esa fd, x, o.kZu ds vuqlkj gksxkA

11-65

fMikWftV dk;Z iw.kZ gksus ds ckn fMikWftV dk;Z ds v/khu J`ftr ifjlEifÙk dk mi;ksx gks ldrk gSA bls

lacaf/kr ljdkjh foHkkx dks lkSai fn;k tkrk gS rFkk cph gqbZ jkf'k okil dj nh tkrh gSA vr% ;g

vko';d gks tkrk gS fd fMikWftV dk;Z ds v/khu gq, O;; dks izkIr jkf'k ds fo:) lek;ksftr dj fn;k

tk,A ys[kk foHkkx fMikftV dk;Z ds O;; dks fMikWftV dk;Z ys[kk esa varfjr djus ds fy, fuEufyf[kr

izfof"V ikfjr djsxk %

11-66

fMikWftV dk;Z esa mi;ksx esa yk, tkus ds mijkar cph jkf'k dks ljdkj @ ljdkjh foHkkx dks ykSVk;k

tk,xkA blds fy, fMikWftV dk;Z ds vf/k'ks"k dks ,d nkf;Ro ys[kk esa varfjr fd;k tk,xkA ns;rk

ys[kk l`ftr djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

325

11-67

fMikWftV dk;Z Hkqxrs; okilh ds fy, mi;qZDr izfof"V ds ckn fuEufyf[kr ys[kkad.k izfof"V dh

tk;sxh%&

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk,A

11-68

vof/k var ds ckn vfHk;a=.k foHkkx ;g lqfuf'pr djsxk fd djk, x, dk;ksZ ds fo:) izkIr lHkh foi=ksa

dh izfØ;k,a iwjh dj rFkk ys[kkad.k ,oa Hkqxrku ds fy, ys[kkad.k vof/k dh lekfIr ds 15 fnu igys

ys[kk foHkkx dks vxzlkfjr dj nh x;h gSA ewy dk;Z ,oa laiks"k.k ,oa la/kkj.k dk;Z ds fy, ys[kkad.k

izfof"V;k¡ ogh gksxh ftudk mYys[k Øe'k% vuqPNsn 11-18 ,oa 11-41 esa fn;k x;k gSA

11-69

vof/k ds var esa ftu foHkkxksa esa fMikWftV dk;Z ij O;; fd;k gS] vlSfud] fo|qr lacaf/kr ;k vU; dk;ksZ

ij Js.khokj fMikWftV dk;Z ij gq, O;; dk fLFkfr izfrosnu izi= ih-MCY;w&1 ¼tks iw¡thxr tkjh dk;Z ds

le:i gksxk½ lefiZr djasxsA bl fooj.k esa bu fMikWftV dk;ksZ ij gq, v|ru dqy O;; dk fooj.k

mYysf[kr fd;k tk,xkA izR;sd fMikWftV dk;Z ij gq, enokj O;; dk fooj.k izi= ih-MCY;w-&2 ¼tks

iw¡thxr tkjh dk;Z ds le:i gksxk½ ls izkIr fd;k tk ldsxkAvk; %&

11-70

fufonk izi=ksa dk foØ; % bPNqd fufonknkrkvksa dks csps x, fufonk izi= ds fo:) izkIr jkf'k dh ,d

jlhn izi= th-bZ-,u-&8 esa fuxZr dh tk,xhA

11-71

ftl O;fDr dks nwjHkk"k ;k fo|qr dscqy fcNkus ;k fdlh vU; mís'; dh iwfÙkZ ds fy, vuqefr nh tkuh

gks rks mls vuqefr fn, tkus ds le; bl dk;Z ls lM+d ;k lkoZtfud lEifÙk dks gksus okys uqdlku

dh HkjikbZ gsrq lM+d ;k fdlh vU; {kfrxzLr lajpuk dh ejEefr dh jkf'k vfxze ds :i esa vfHk;a=.k

foHkkx }kjk olwy yh tk,xhA

11-72

bl izdkj ds vk; ds izs"k.k vkSj ;k laxzg.kksa ds ys[kk foHkkx ;k cSad esa tek djus dh i)fr ogh

gksxh ftldh ppkZ v/;k;&5 tks lkekU; ys[kkad.k i)fr;k¡ ij gS] eas dh x;h gSA

vof/k var izfØ;k

326

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

11-73

fufonk 'kqYdksa dks ntZ djuk % vfHk;a=.k foHkkx ls izkIr nSfud laxzg.k lkj ¼izi= th-bZ-,u-&13½ ds

vk/kkj ij laxzfgr jkf'k ds fy, ys[kk foHkkx fuEufyf[kr ys[kkad.k izfof"V ikfjr djsxk %

11-74

vfHk;a=.k foHkkx }kjk vftZr vU; vk; ds fy, Hkh le:i izfof"V;k¡ ikfjr dh tk;saxhA

11-75

uxjikfydk }kjk fuEufyf[kr vkarfjd fu;a=.kksa dk izs{k.k fd;k tk,xkA

11-76

fdlh Hkh izdkj ds dk;Z dh opuc)rk pkgs og ewy dk;Z gks ;k laiks"k.k ,oa la/kkj.k dk;Z gks] ds igys

eq[; uxjikfydk inkf/kdkjh ;k muds }kjk izkf/kd`r O;fDr ;g lqfuf'pr djsaxs fd miyC/k ctV

mica/k ds fo:) lHkh izfrc)rkvksa ij fopkj djus ds ckn Hkh visf{kr vk; O;;d izko/kku u, dk;Z ds

fy, miyC/k gSA

11-77

ys[kk inkf/kdkjh fuEufyf[kr vkarfjd fu;a=.k izHkko esa yk;saxs %

¼d½

iw¡thxr izd`fr ,oa jktLo izd`fr ds dk;ksZ ds chp Li"V vUrj j[kk tk,xkA

¼[k½

izR;sd Nekgh esa vfHk;a=.k foHkkx }kjk la/kkfjr iath ds vf/k'ks"k dk fMikWftV [kkrk dk ys[kkvksa ds

vf/k'ks"k ls feyku djk;k tk,xkA

11-78

ewy dk;Z ds iw.kZ gks tkus ds ckn] vfHk;a=.k foHkkx }kjk la/kkfjr vfHkys[kksa esa ntZ O;; dk feyku ys[kk

foHkkx esa la/kkfjr iw¡thxr tkjh dk;Z fu;a=.k ys[kk ls fd;k tk,xkA

11-79

iw¡thxr tkjh dk;Z lkj fooj.k ¼izi=&ih-MCY;w-&1½ ds izkIr gksus ij ys[kk foHkkx lqfuf'pr djsxk fd

bl fooj.k esa mfYyf[kr dqy O;; lHkh iw¡thxr tkjh dk;Z [kkrk ys[kkvksa ds lesfdr ;ksx ds cjkcj gSA

11-80

ys[kk foHkkx ;g lqfuf'pr djsxk fd Jksr ls vk;dj dh dVkSrh rFkk fcgkj fuekZ.k etnwj dY;k.k dks"k

dh jkf'k tks laosndksa ds foi= ls dkVh x;h gks] dks lacaf/kr vf/kfu;eksa ds izko/kkuksa ds vuq:i ljdkj

ds ikl tek dj fn;k x;k gSA

11-81

izR;sd ekg ds var esa ys[kk foHkkx feyku dj ;g ns[ksxk fd dk;Zokj O;; ¼laiks"k.k ,oa la/kkj.k½ lgk;d

ys[kk ¼izi= th-bZ-,u-&35 esa½ ds vuqlkj dqy O;; fofHkUu laiks"k.k ,oa la/kkj.k [kkrk ys[kkvksa ds dqy

O;; ls esy [kkrk gSA

11-82

eq[; uxjikfydk inkf/kdkjh] ys[kk foHkkx ,oa vfHk;a=.k foHkkx fuEufyf[kr vkarfjd fu;a=.k izHkkoh

djsaxs %

¼d½

foi= dh Lohd`fr ds le; fuf/k miyC/krk lqfuf'pr djsaxsA

¼[k½

fdlh lafonk ls lacaf/kr vafre Hkqxrku djus ds igys laosnd ls lHkh cdk;ksa] izfrdj @ vFkZ naM vkfn

dh olwyh lqfuf'pr djsaxsA

¼x½

;g lqfuf'pr djsaxs fd vkiwfrZdÙkkZ @ laosndksa ls dksbZ cdk;k jkf'k olwyh gsrq cph gqbZ ugh gSA

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk,A

vkarfjd fu;a=.k %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

327

¼?k½

laosndksa ds lHkh foi= @ bUO;k;l Hkqxrku ds igys tjuy cgh esa vafdr dj fy, x, gSA

11-83

vof/k ds var esa ys[kk inkf/kdkjh dk;Zi=dks dk iqujkoyksdu dj ;g tkudkjh izkIr djsaxs fd dksbZ

iw¡thxr tkjh dk;Z iwathd`r djus dh vgZrk j[krk gS ;k ughA

11-84

eq[; uxjikfydk inkf/kdkjh gLrd esa of.kZr izfrosnuksa ds vfrfjDr vuqJo.k gsrq visf{kr izfrosnuksa

@ lwpukvksa dh lwph fu/kkZfjr dj ldsaxsA

11-85

lHkh lek/kku fooj.k eq[; uxjikfydk inkf/kdkjh rFkk ys[kk inkf/kdkjh }kjk vfHkizekf.kr fd,

tk;saxsA

yksd dk;ksZ gsrq mi;ksx esa yk, x, fofHkUu ys[kk 'kh"kksZ dks uxjikfydk ds foÙkh; foojf.k;ksa ;k bu

foÙkh; foojf.k;ksa ds lkFk layXu vuqlwfp;ksa esa n'kkZ;k tk,xkA bu lHkh foÙkh; foojf.k;ksa rFkk

vuqlwfp;ksa ij ukfer izkf/kdkfj;ksa dk gLrk{kj ,oa eqgj yxk;k tk,xkA

11-87

yksd dk;ksZ ls lacaf/kr vk;&O;; fooj.kh dh vuqlwfp;k¡ fuEu :i ls miLFkkfir gS %

foÙkh; foojf.k;ksa dk izLrqrhdj.k %

vuqlwfp vkbZ0&4 & 'kqYd ,oa miHkksDrk izHkkj vuqlwfp

vuqlwph&vkbZ&05%&

foØ; ,oa fdjk;k foØ; ls vk; dh vuqlwph

vuqlwph&vkbZ&09%&

vU; vk; dh vuqlwph

328

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k; &12

12-

HkaMkj

bl v/;k; ds ckn vki

12-1

izLrkouk %&

12-2

ys[kkad.k ds fl)kar

HkaMkj fo"k;d bl v/;k; dk mís'; gS&

vkidks HkaMkj ls lacaf/kr cqfu;knh ys[kkadu fl)karkas rFkk HkaMkj laca/kh ysunsu dh izfof"V;ksa djus ds

i)fr dh tkudkjh nsuh gSA

vkidks HkaMkj lapkyu laca/kh ys[kkadu i)fr ls ifjfpr djkuk gS&

HkaMkj ds ys[kkad.k ,oa oxhZdj.k djus laca/kh ys[kkadu iz.kkyh ls voxr gksaxsA

HkaMkj lapkyu laca/kh /kkj.kkvksa ,oa js[kkafdr fl)krksa dks ljkguk djsaxsA

12-1

bl v/;k; esa HkaMkj laca/kh ysu&nsu ds fy, vuq'kaflr ys[kkad.k iz.kkyh vUrfoZ"V gSA

12-2

HkaMkj dk;Z esa lkefxz;ksa dk Ø;] HkaMkj.k] fuxZe] fuiVku] ,oa lkefxz;ksa ds ys[kkad.k dk dk;Z fufgr gSA

bl dk;Z dks ;k rks dsUnzh; Lrj ij dsUnzh; deZ'kkyk }kjk ;k mi;qZDr dk;ksZ ds fy, uxjikfydk }kjk

vf/kd`r foHkkxh; HkaMkjksa }kjk fu"ikfnr fd;k tk ldrk gSA

12-3

HkaMkj }kjk fd, tkus okys foÙkh; ysu&nsu ds dkj.k fuEu fyf[kr gS&

¼d½

fdlh lafonk esa fufonknkrk ls izkIr vxz/ku tek ¼b,eMh½ dks izkIr djukA

¼[k½

vlQy fufonknkrkvksa dks vxz/ku dh okilh

¼x½

vkiwfrZ dÙkkZvksa dks vfxze dk Hkqxrku

¼?k½

lkexzh dh vkiwfrZ ,o mldk nLrkost rS;kj fd;k tkuk

¼p½

lkefxz;ksa dh [kir

¼N½

vkiwfrZdrkZvksa dks Hkqxrku

¼t½

lqjf{kr tek dk lek;kstu

¼>½

vizpfyr] jíh ,oa vuqi;ksxh lkefxz;ksa dk viys[ku@fuiVku

12-4

HkaMkj laca/kh ysu&nsu dh izfof"V] ys[kkadu rFkk laO;ogkjksa ds lkFk O;ogkj fuEu fl)karksa }kjk fu;af=r

gksaxsA

¼d½

lkexzh] midj.k vkfn ds izksnHkwr gksus ds vk/kkj ij O;; dks ekU;rk nh tk,xh vFkkZr vkiwfjr lkexzh]

midj.k dk foi= uxjikfydk ]}kjk Lohdkj fd, tkus ds mijkar

¼[k½

HkaMkj ds ykxr esa Ø; ewY; ds lkFk lkexzh dks orZeku LFkku ij <qykus rFkk orZeku fLFkfr esa yk;s

tkus dk O;; 'kkfey jgsxk vFkkZr eky <qykbZ dk HkkM+k] dj ,oa 'kqYd vkfnA

¼x½

tekokilh nkok dh vof/k dh lekfIr ds ckn ;fn tek vxz/ku] lqjf{kr tek rFkk jksdh xbZ jkf'k tCr

dh tkrh gS rks bls vk; ekuk tk,xkA

¼?k½

izkIr ,oa Lohdk;Z lkexzh ftlds foi= vizkIr gks] dh fufnZ"V rkjh[k dks Ø;kns'k esa vafdr nj ds vk/kkj

ij ys[kkafdr fd;k tk,xkA bu fu;eksa ds v/khu okf"kZd foÙkh; izfrosnu dks vafre :i fn, tkus gsrq

fu/kkZfjr frfFk ls 30 fnu igys dh frfFk fufnZ"V frfFk ekuh tk,xhA

334

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼p½

vof/k dh lekfIr rd iM+s HkaMkj dks QLVZ bu QLVZ vkmV fof/k ls ykxr ewY; ij ewY;kafdr fd;k

tk,xkA

¼N½

HkaMkj ds fuiVku ls izkIr okLrfod jkf'k dks jktLo izkfIr ekuk tk,xkA fuiVku ;ksX; x, HkaMkj ds

fcØh ls izkIr jkf'k dks ØsfMV fd;k tk;sxk rFkk vf/kd jkf'k dks ^HkaMkj ds foØ; ls izkIr ykHk [kkrk*

esa rFkk gq;h gkfudksas ^HkaMkj ds foØ; ls gq;h gkfu [kkrk* esa LFkkukarfjr fd;k tk,xkA

¼t½

laiks"k.k ,oa la/kkj.k esa gq, HkaMkj dh [kir dks vk;&O;; fooj.k esa Hkkfjr fd;k tk;sxkA ;fn bldk

mi;ksx LFkk;h ifjlaifRr;ksa ds fuekZ.k esa gksrk gS rks bls ifjlaifRr ds ewY; esa tksM+ fn;k tk;sxkA

¼>½

[kir ;ksX; HkaMkj lkefxz;ksa tSls ys[ku lkexzh] bZ/ku vkfn dks Ø; ds le; gh jktLo O;; esa Hkkfjr

fd;k tk,xkA

¼V½

laoS/kkfud dVkSfr;k¡ tSls vk;dj]ewY; of)Zr dj vkfn tks vkiwfrZdÙkkZ ds foi= ls dkVh tk;sxh dks

dVkSrh ds le; gh ekU;rk nh tk,xhA

12-5

bl [ka.M esa HkMkj ls lacaf/kr ysu&nsu ds ys[kkd.k ls lacaf/kr vfHkys[kksa] iaft;ksa] nLrkostksa izi=kas] ys[kk

izfof"V;ksa vkfn dk o.kZu gSA HkaMkj ds ys[kkad.k ds fy, dfri; fof'k"V izi= ,oa iaft;k¡ gS tSls &HkaMkj

[kkrk&QkeZ ,l-Vh&2 bu izi=ksa ¼,lVh&1 ls ,lVh&4½ dks bl v/;k; ds var esa vuqyXu fd;k x;k gS

rFkk muds igys ^,lVh* fy[kk x;k gSA

12-6

;fn lkefxz;ksa ds Ø; ds fy, fufonk;sa vkeaf=r dh tkrh gS rks fufonk leiZ.k ds le; uxj ikfydk ds

}kjk fu/kkZfjr nj ij fufonkrkvksa ls vxz/ku izkIr fd;ktk ldrk gSA izkIr jkf'k ds fo#) izi=

thb,u&8 esa izkfIr jlhn tkjh dh tk,xhA

12-7

vxz/ku izkfIr ds ys[kkad.k ds fy, fuEu i)fr viuk;h tk,xh

¼d½

vxz/ku izs"k.k@ys[kk foHkkx@cSad esa tek fd, tkus dh i)fr ogh gksxh tSlk fd lkekU; ys[kkad.k

i)fr v/;k;&5 esa of.kZr gSA

¼[k½

izkIr vxz/ku dks ntZ fd;k tkuk %&

nSfud izkfIr;ksa ds lkj dh izkfIr ds ckn ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk%&

12-3

ys[kkad.k vfHkys[k ,oa i)fr;k¡

cSad dk uke rFkk [kkrk la[;k fy[kk tk;A

uksV%&

vxz/ku tek dks [kkrk ys[kk esa p<+kus dk rjhdk lkekU; ys[kk i)fr;k¡& v/;k;&5 esa of.kZr

gSAbl v/;k; esa vkxs esa of.kZr ys[kkad.k izfof"V;ka lacaf/kr ys[kk [kkrk esa le:i rjhds ls

p<+k;h tk;sxhAtc dHkh jksdM+ ;k cSad [kkrk izHkkfor gks] tjuy cgh esa dksbZ izfof"V ugha

gksxhA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

335

12-8

vlQy fufonkrkvksa dks fufonk 'krksZ ds vuq:i vxz/ku tek okil dj fn;k tk,xkAvxz/ku tek

okilh ds fy, fuEu izfØ;k viuk;h tk,xhA

¼d½

HkaMkj foHkkx izi= thbZ,u&15 esa tek dh okilh ds fy, Hkqxrku vkns'k ¼ih-vks½ rS;kj djsaxs] tekiath

¼izi= thb,u&19½ esa lacaf/kr izfof"V;ksa ds fo#) ,d izfof"V ntZ djsaxs rFkk bl Hkqxrku vkns'k dks

Hkqxrku gsrq ys[kk foHkkx dks vxzlkfjr djsaxs

¼[k½

vxz/ku tek okilh ds fy, izfof"V%&

Hkqxrku dh Lohd`fr izkIr gksus rFkk Hkqxrku gksus ds ckn ys[kk foHkkx fuEu izfof"V ikfjr djsxkA

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;

12-9

vxz/ku tek dks lqjf{kr tek esa lek;ksftr djus laca/kh izfof"V ntZ djuk %&

HkaMkj foHkkx ls lQy fufonknkrkvksa ds vxz/ku dks lqjf{kr tek esa cnyus gsrq lwpuk izkIr gksus ij

ys[kk foHkkx fuEuf[kf[kr izfof"V ikfjr djsxkA

;fn fd, tkusokys ,djkjukek dh 'krksZ esa fdlh fos'ks"k izfr'kr dh nj ls lqjf{kr tek vfxze :i ls

izkIr fd, tkus dk izko/kku gks rks izkIr jkf'k ds fy, lQy fufonknkrk dks ¼izi=&thbu&8½ esa ,d

jlhn nh tk,xhA lqjf{kr tek izkfIr ds fy, vxz/ku tek ds fy, fu/kkZfjr i)fr dk gh vuq'kj.k fd;k

tk,xkA vfrfjDr lqjf{kr tek izkIr gksus ij ys[kk foHkkx }kjk fuEufyf[kr izfof"V dh tk,xhA

12-10

vfrfjDr lqjf{kr tek izkfIr dks ntZ djuk %&

336

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

12-11

vkiwfrZdÙkkZ dsk fn, x, vfxze dks ntZ djuk %&

12-4

lkexzh dh izkfIr

12-15

[kjhnh x;h lkefxz;ksa ls lacaf/kr cdk, dks ntZ djuk

12-16

vkiwfrZdÙkkZ dks fd, x, Hkwxrku dh izfof"V%&

,djkjukek 'krksZ ds vuq:i vkiwfrZ drkZ dks vfxze fn;k tk ldrk gSA vfxze Lohd`fr dk vkosnu izkIr

gksus ij HkaMkj foHkkx ,d Hkqxrku vkns'k rS;kj djsxk rFkk bls ys[kk foHkkx dks HkstsxkA vfxze Hkqxrku

dh i)fr ogh jgsxh tSlk fd lkekU; ys[kk i)fr v/;k; 5 es nh x;h gSA Hkqxrku ds ckn ys[kk foHkkx

esa fuEufyf[kr izfof"V ntZ dh tk,xh%&

12-12

vkiwfrZ drkZ ls gq, ,djkjukek 'krksZ ds vuq:i lkefxz;ksa dh vkiwfrZ uxjikfydk dks dh tk,xhA HkaMkj

foHkkx esa lkexzh izkfIr uksV izi= ,l-Vh&1 esa rS;kj fd;k tk;sxkA

12-13

lkexzh izkfIr uksV ls HkaMkj foHkkx HkaMkj esa lkefxz;ks dh izkfIr izi=&,lVh&2 esa la/kkfjr HkaMkj [kkrk esa

ntZ djsxkA

12-14

vkiwfrZdrkZ ls foi= izkIr gksus ij HkaMkj foHkkx esa lkexzh izkfIr uksV ls foi= dk lR;kiu fd;k tk;sxk

rFkk bls Hkqxrku ds foi=ks dh iath tks izi= thb,u&14 esa la/kkfjr gS] esa ntZ fd;k tk,xkA

vkiwfjr lkefxz;ksa ds Lohdkj fd, tkus] muds vuqeksfnr gksus rFkk izfØ;k iwjh gksus ds ckn foi= dh

izkfIr ds mijkar ys[kk foHkkx esa fuEu fyf[kr izfof"V ntZ dh tk,xhA

vkiwfrZ drkZ ds foi= dh Lohd`fr rFkk Hkqxrku dh iz)fr ogh gksaxh tSlk& fd lkekU; ys[kkadu i)fr

ds v/;k;&5 esa of.kZr gSA lqlaxr vfHkys[kksa ds lkFk Hkqxrku vkns'k ¼QkeZ thb,u&15 ds izkIr gksus rFkk

Hkqxrku fd, tkus ij ys[kk 'kk[kk fuEufyf[kr izfof"V ntZ djsxk%&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

337

cSad dk uke rFkk ys[kk la[;k vafdr dh tk;A

12-17

ys[kk foHkkx fd;s x;s Hkqxrku dh tkudkjh HkaMkj dks nsxkA

;fn vkiwfjr lkefxz;k¡ =qfViw.kZ ik;h tk; ;k ,djkjukek izko/kkuksa ds vuq:i ugha rks HkaMkj foHkkx bUgsa

lacaf/kr vkiwfrZ dÙkkZ dks okil dj nsxk rFkk HkaMkj ys[kk ¼izi= ,lVh&2½ ds laca/k esa i`"V ij fuxZr

lkexzh dkye esa lkexzh dh okilh ds fy, ,d izfof"V djsxkA ykSVk;h x;h lkefxz;ksa dk fooj.k ys[kk

foHkkx dks Hkstk tk,xkA

;fn Hkqxrku ugha gqvk gks vkiwfrZdrkZ dks vkiwfjr lkefxz;ksa ds fo#) Hkqxrku ugha fd;k x;k gks rks

okil dh x;h lkefxz;ksa ds dkj.k nkf;Ro dks de djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr

djsxk%&

12-20

vkiwfrZ drkZ dks ykSVk;h x;h lkefxz;ksa dks lek;kstu ntZ fd;k tkuk ;fn Hkqxrku igys gh gks pqdk

gks& HkaMkj foHkkx ls okil dh x;h lkefxz;ksa dh lwpuk izkIr gksus ij ys[kk foHkkx fuEufyf[kr

izfof"V;k¡ ntZ djsxk%&

12-5

lkefxz;ksa dh okilh %&

12-19

vkiwfrZdÙkkZ dks ykSVk;h x;h lkefxz;ksa ds lek;kstu ntZ fd;k tkuk&

¼d½

nkok c<+krs le;

338

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼[k½

ykSVk;h x;h lkefxz;ksa ds fo#) vkiwfrZ drkZ ls izkIr jkf'k&

12-6

vof/k ds ckn HkaMkj ds var'ks"k dk ewY;kad.k%

12-22

izi= ,lVh&4 ds vuqyXud izR;sd ekg ys[kk foHkkx dks Hksts tk;saxsA

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

12-21

gjsd ys[kk vof/k dh lekfIr ij HkaMkj foHkkx HkaMkj var'ks"k dk fooj.k izi= ,lVh&3 esa Hkstsxk ftlds

nks Hkkx gksaxsA Hkkx ^d* esa mu enks dk mYys[k jgsxk ftuls lacaf/kr vkiwfrZdrkZvks ds foi= igys gh

fofgr izfØ;k iwjh dj HkaMkj foHkkx lsys[kk foHkkx esa Hkstk tk pqdk gSA Hkkx ^[k* esa mu enks dk mYys[k

jgsxk ftuesa vkiwfrZdrkZvksa ds foi=@izkIr gks x, gks] mUgsa HkaMkj foHkkx }kjk Lohdkj dj fy;k x;k gks]

ysfdu ftuds

foi= dh izfØ;k HkaMkj foHkkx }kjk iwjh ugh dh tk ldh gksA fuxZRk lkefxz;ksa dk

fooj.k dh Hkh izi= ,lVh&4 esa Hkjdj ys[kk foHkkx dks Hkstk tk,sxkA HkaMkj [kkrk esa dh x;h izfof"V;ksa

ds vk/kkj ij bu foojf.k;ksa dks rS;kj fd;k tk,xkA

12-23

foÙkh; o"kZ dh lekfIr ij HkaMkj izHkkjh }kjk HkaMkj ds HkkSfrd ek=k dk feyku iath esa HkaMkj 'ks"k ls fd;k

tk,xk rFkk ik;h x;h folaxfr;ksa dks HkaMkj ds var'ks"k esa lfEefyr fd;k tk,xkA

12-24

enokj HkaMkj lkefxz;ksa ds var'ks"k dk ewY;kadu HkaMkj [kkrk esa QkLVZbu QLVZ vkmV

i)fr esa fd;k tk,xkA bl i)fr dk O;k[;k fuEu izdkj ls gS%&

¼d½

bl i)fr esa HkaMkj dh tks [ksi igys izkIr gksxh mls lcls igys fuxZr fd;k tk,xkA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

339

12-27

HkaMkj 'ks"k ds fooj.k ds vk/kkj ij ys[kk foHkkx }kjk HkaMkj [kir dh x.kuk fuEu <ax ls djsxk%&

ys[kk vof/k eas HkaMkj foHkkx }kjk fd, x, ldy Ø; dh x.kuk djsaA

mijksDr mnkgj.k esa fd, x;s Ø; dh dqy jkf'k :0 8500 gSA

dqy Ø; ewY; esa HkaMkj ds vkjaHk 'ks"k dh jkf'k 400 :0 tksM+us ij [kir gsrq miyC/k HkaMkj dh dqy jkf'k

ifjxf.kr gksxhA bl izdkj mijksDr mnkgj.k esa [kir gsrq miyC/k HkaMkj lkexzh dh dqy jkf'k 8900

:0 gSA 8900 :0 ¼8500 Ø;½ $ 400¼vkjaHk'ks"k½ ifjxf.kr gksrh gSA

HkaMkj var 'ks"k dh jkf'k #0 1200 tks HkaMkj var'ks"k fooj.k ea vafdr gS dks ?kVkus ij [kir gq, HkaMkj dh

jkf'k ifjxf.kr gksxhA

bl izdkj ifjxf.kr jkf'k ys[kk vof/k esa HkaMkj lkexzh ftudh [kir gq;h gSA dh jfk'k gksxh vFkkZr :0

8900 ¼[kir gsrq miyC/k HkaMkj lkexzh;ksa dh jkf'k& :0 1700 ¼HkaMkj var'ks"k½¾ :0 7200 ¼[kir½

12-28

fuxZr lkefxz;ksa dks ntZ fd;k tkuk HkaMkj foHkkx ls izi= ,lVh&4 esa izkIr vuqyXud ds vk/kkj ij

ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxkA

HkaMkj var'ks"k izfrosnu ¼izi= ,lVh&3½ ,oa lkexzh fuxZe fooj.k ¼izi= ,lVh&4½ HkaMkj foHkkx ls izkIr

gksus ij ys[kk foHkkx HkaMkj var 'ks"k dks ntZ djus ds fy, fuEufyf[kr izfrfo"V;k¡ ikfjr djsxk%&

foØ; gsrq mRikfnr fdlh eky esa ftruk lkeku yxrk gS mldk ewY; HkaMkj dh [kir esa ¼MsfcV½ Hkkfjr

gksrk gSA

uxjikfydk dh fdlh ifjlEifRr ds laiks"k.k ,oa lk/kkj.k esa ftl lkexzh dk mi;ksx gksrk gS] mldk

ewY; laiks"k.k ,oa la/kkj.k ys[kk esa MsfcV fd;k tkrk gSA

12-29

HkaMkj var'ks"k dks ntZ fd;k tkuk&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

341

uxjikfydkvksa ds iwathxr dk;ksZ tks vHkh py jgs g]S esa ftrus ewY; dh lkefxz;k¡ mi;ksx esa yk;h tkrh

gS mudh ewY; jkf'k tkjh iawthxr dk;Z ys[kk esa MsfcV gksrk gSA

12-30

laosndksa dks tks lkexzh fuxZr dh tkrh gS mldh ewY; jkf'k mi;qZDr izfof"V esa 'kkfey ugha dh tkrh gSA

12-31

lkefxz;ksa dh [kir@iawthxr tkjh dk;Z ,oa HkaMkj var 'ks"k ds fy, Hkh le:i izfof"V;k¡ lacaf/kr HkaMkj esa

dh tkrh gSA

12-32

fdlh ys[kk vof/k ds HkaMkj dk var'ks"k cknokys ys[kk vof/k ds fy, vkjaHk HkaMkj

'ks"k dgykrk gSA blds fy, cknokyh ys[kk vof/k ds igys fnu ys[kk foHkkx }kjk

fuEu fyf[kr izfof"V ntZ dh tkrh gSA

12-33 fdlh ,d ys[kk vof/k ds var'ks"k dk vxys ys[kk vof/k esa vkjaHk 'ks"k ds :i esa

lkekU;rk nh tkrh gSA

12-7

rS;kj eky ,oa izfØ;k/khu dk;Z dh lkefxz;k¡ ftudk mRiknu foØ; gsrq gksrk gS

12-34

izR;sd ys[kk vof/k ds var esa rS;kj eky rFkk izfØ;k/khu dk;Z ea yxs lkefxz;ksa dk ewY;kad.k okLofod

ykxr ij fd;k tkrk gSA

12-35

rS;kj eky rFkk izfØ;k/khu dk;Z esa lHkh izR;{k ykxr rFkk ykxw mRiknu izHkkj tks eky dks orZeku

fLFkfr ,oa LFkku ij ykus esa yxrk gS dks 'kkfey fd;k tk,xkA blds varxZr fuEufyf[kr varfoZ"V

gksaxs%&

¼d½

Ø; dh ykxr ftlds varxZr dj ,oa izHkkj] eky <+qykbZ ,oa vU; O;; ftlds dk;Z ij xqf.kr fd;k

tk;] lfEefyr fd, tk;saxsA O;kikfjd cêk] NwV] 'kqYd okilh] ,oa vU; le:i enksa dks Ø; ewY; ls

?kVk;k tk,xkA

¼[k½

lkefxz;ksa dks rS;kj eky esa cnyus eas yxh izR;{k etnwjh(

¼x½

ifjorZu'khy mRiknu izHkkj vFkkZr ,slh izR;{k ykxr tks mRiknu ds ifjek.k ds vuq:i ifjorZu'khy

gks] tSls fo|qr 'kfDr ,oa vU; [kir okyh miHkksT; oLrq,¡ ifjorZu'khy mRiknu izHkkj dks izfrbdkbZ

mRiknu ij fofu;ksftr fd;k tkrk gSA

¼?k½

LFkk;h mRiknu izHkkjksa tSls os mRiknu ds og ijks{k ykxr tks mRiknu ds ifjek.k esa ifjorZu dh vis{kk

fd, fcuk fLFkj jgs tSls ewY;gzkl] mRiknu lqfo/kkvksa ds la/kkj.k dh ykxr] LFkk;h mRiknu izHkkjks dks

vof/k ykxr dgk tkrk gSA bls lacaf/kr vof/k esa mRikfnr lHkh bdkbZ;ksa ds chp izHkkftr fd;k tkrk

gSA

12-36 rS;kj eky rFkk izfØ;k/khu eky ds ykxr esa fuEufyf[kr dks lfEefyr ugha fd;k tk,xkA

342

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼d½

vlkekU; ek=k esa vif'k"V lkexzh] csdkj etnwjh ;k vU; mRiknu ykxrsa

¼[k½

HkaMkj ykxrsa] o'krsZ vxys mRiknu vof/k ds igys rd budk mi;ksx mRiknu izfØ;k esa vko';d gks

¼x½

iz'kklu izHkkj ftldk O;; eky dks orZeku fLFkfr ,oa LFkku ij yk;s tkus esa ugha fd;k x;k gks

¼?k½

foØ; ,oa forj.k ykxr

¼p½

O;kt ,oa vU; m/kkj ykxr

12-37

bu ekxZ funs'kks ds vk/kkj ij izR;sd LFkkuh; fudk; vius ;gk¡ foØ; gsrq mRikfnr eky ds fy, foLr`r

ekxZ funs'k fodflr djsxkA ykxr i=d ewY; jkf'k ds fu/kkZj.k dk vk/kkj jgsxkA

12-8

fdlh fo'ks"k fuf/k ;k vuqnku ls [kjhnh x;h lkefxz;k¡%

12-38

lkefxz;k¡ ftuds Ø; dh ykxr fdlh vuqnku ;k vikLr fuf/k ds v/khu ;k fo'ks"k fuf/k ls dh x;h gks]

ds Ø; ,oa fuxZr ds ys[kkad.k dh izfØ;k ogh gksxh tSlk bl v/;k; ds vkjaHk esa vafdr gSA ;|fi ys[kk

izfof"V;ksa dk fooj.k v/;k; 10 v/;k; 19 tks Øe'k% ^vuqnku* ,oa ^fo'ks"k fuf/k* dk gS] esa of.kZr gSA

12-39

vuqnku ;k fo'ks"k fuf/k ls [kjhnh x;h lkefxz;k¡ HkaMkj [kkrk esa vyx iUus ij ;k iqLrdksas ,oa izi=ksa ds

HkaMkj ys[kk esa ntZ dh tk;saxh rFkk buds HkaMkj var'ks"k dk ewY;kad.k bl v/;k; eas iwoZ esa crk;h x;h

i)fr ls fd;k tk,xkA

12-40

dkykof/k lekfIr ij HkaMkj foHkkx ;g lqfuf'pr djsxk fd izkIr HkaMkj laca/kh lHkh foi=ksa dks ys[kkadu

vof/k ds igys Lohdkj dj fy;k x;k gS] mudh izfØ;k iwjh dj yh x;h gS mUgs ys[kk foHkkx esa Hkst

fn;k x;k gS] rkfd ys[kkadu vof/k dh lekfIr ds 15 fnuksa esa mudk ys[kkadu ,oa Hkqxrku gks tk;A

ys[kkadu izfof"V ntZ djus dk rjhdk ogh gksxk tSlk fd vuqPNsn 12-15 esa ^lkefxz;ksa dh izkfIr* ds

lUnHkZ esa vafdr gSA mlds vykosa ,sls eky ftUgs izkIr ,oa Lohdkj fd;k x;k gS ijUrq ftudk foi=

izkIr ugha gS] tSlk fd vuqPNsn 12-21 esa gS] ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr dh tk,xhA

12-41

vuqi;qDr@vuqi;ksxh lkefxz;ka dks tks uxjikfydk ds HkaMkj esa gS dks orZeku esa ykxw fu;eska ds vuq:i

fuiVk;k tk ldrk gSA

12-42

HkaMkj esa ,slh lkefxz;ksa ds fuiVku gsrq os ys[kkadu izfof"V;k¡ ikfjr gksxh tSlk bl v/;k; esa igys

vxz/ku tek izkfIr ,oa vxz/ku tek ds lqjf{kr tek esa lek;kstu gsrq ikfjr dh x;h gSA buds foØ;

ls izkIr jkf'k ds ys[kkadu izfØ;k ogh gksxh tSlk v/;k; 5 lkekU; ys[kk i)fr esa vafdr fd;k x;k gSA

12-9

dkykof/k lekfIr izfØ;k%&

12-10

lkefxz;ksa dk fuiVku

12-43

fuiVku dh x;h lkefxz;ksa dks ntZ djuk%&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

343

HkaMkj esa la/kkfjr vfHkys[kksa esa lkefxz;ksa ds fuiVku ds fy, ,d ys[kk izfof"V dh tk,xhA HkaMkj lkexzh

ds fuiVku laca/kh ys[kk izfof"V fueufyf[kr gS%&

HkaMkj foHkkx foØ; ls izkIr jkf'k dk nSfud laxzg.k

fooj.k izkIr gksus ij ys[kk foHkkx fuEu ys[kkad.k izfof"V ikfjr djsxkA

cSad dk uke rFkk ys[kk la[;k vafdr dh tk;&

HkaMkj ds fuiVku ls gq, ykHk ;k gkfu dks ntZ djrs gq, ys[kk foHkkx }kjk fuEufyf[kr izfof"V ntZ dh

tk,xhA

uxjikfydk ds HkaMkj ls xk;c@{ksfrxzLr lkefxz;k¡ uxjikfydk }kjk fu:fir fl)kUr

}kjk

viysf[kr dh tk ldrh gSA

vifyf[kr lkexzh dh ,d izfof"V HkaMkj esa la/kkfjr vfHkys[k esa dh tk,xh HkaMkj foHkkx ls izkIr lwpuk

ds vk/kkj ij ys[kk foHkkx fuEu izfof"V ikfjr djsxk&

¼d½

foØ; ls izkIr jkf'k dks ntZ fd;k tkuk&

¼[k½

fuiVku ls ykHk gkfu ntZ djuk%

uksV%&

;fn foØ; ls izkIr jkf'k 400 :0 gks rsk 100 :0 dh jkf'k HkaMkj fuiVku ls gq;h gkfu esa

MsfcV dh tk,xhA

12-11

lkexzh dk viys[ku&

12-45

lkexzh ds viys[ku dks ntZ djuk%&

344

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

12-12

vkarfjd fu;a=.k%&

12-13

foÙkh; fooj.kks dk izLrqrhdj.k%&

12-46

HkaMkj laca/kh ysunsu esa uxjikfydk }kjk fuEufyf[kr vkarfjd fu;a=.kksa dk vuqikyu fd;k tk,xkA

¼d½

ys[kk inkf/kdkjh Ø; izksnHkwr gksus ds le; gh ;g lqfuf'pr djsaxs fd gksusokys O;; ds fy, vk;&O;;

esa fuf/k miyC/k gSA vFkkZr vk;&O;; dk vuqJo.k izksnHkwr vk/kkj ij gksxk u fd Hkqxrku ds vk/kkj ijA

¼[k½

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd lHkh foi=@buokbl Hkqxrku ds igys tjuy ogh eas vafdr dj

fn;k x;k FkkA

¼x½

foRrh; o"kZ ds var eas HkaMkj izHkkjh vads{kdks dh mifLFkfr esa ;k muds miyC/k ugh jgus ij ys[kk

inkf/kdkjh dh mifLFkfr esa HkaMkj eas iM+h lkefxz;ska dk HkkSfrd lR;kiu djsaxs rFkk bldh rqyuk

vfHkys[kksa esa ntZ HkaMkj ds vkadM+ks ls djsaxs vkSj folaxfr ik, tkus dh fLFkfr esa uxjikfydk }kjk

fu/kkZfjr rjhds ls lq/kkj dh dkjZokbZ djsaxsA

¼?k½

lkefxz;ksa ds Ø; ds igys fu/kkZfjr vk; O;;d ds fo#) fd, x, lHkh ok;nks ij fopkj djrs gq,

HkaMkj izHkkjh ;Fks"V vk; O;;d mica/k lqfuf'pr djsaxsA

¼p½

foHkkxksa dks lkefxz;k¡ fuxZr djrs le; HkaMkj izHkkjh ;g lqfuf'pr djsaxs fd ml foHkkx ds ikl ;Fks"V

vk; O;; mica/k miyC/k gSA

¼N½

ys[kk inkf/kdkjh vkiwfrZ drkZ dks fd, tkusokys vafre Hkqxrku ds igys ;g lqfuf'pr gks ysaxs fd mls

fn, x, vfxze lfgr lHkh olwyuh; jkf'k;ksa dh olwyh gks x;h gSa blds vykos ;g Hkh lqfuf'pr fd;k

tk,xk fd okLro esa izkIr ;k Lohd`r lkefxz;ksa ds ek= 'kq) jkf'k dk Hkqxrku ¼tSlk vuqekU; gks½ fd;k

x;k gSA

¼t½

vkiwfrZdrkZ dks Hkqxrku foeqfDr ds igys ys[kk inkf/kdkjh ;g lqfuf'pr djsaxs fd izkIr lkefxz;ka HkaMkj

iath esa ntZ dj yh x;h gSA lkFk gh ;g Hkh lqfuf'pr fd;k tk,xk fd Hkqxrku vkns'k esa HkaMkj ogh esa

tgk¡ lkefxz;ka dh izkfIr ntZ gS] dks Hkqxrku vkns'k esa izklafxd fd;k x;k gSA

lkFk gh vkiwfrZdrkZvksa@ laosndksa dks Hkqxrku ds igys ;g lqfuf'pr fd;k tk,xk fd Hkqxrku ds le;

lek;ksftr gksus yk;d dksbZ cdk;k muds ikl ugh gSA

¼V½

HkaMkj izHkkjh ;g lqfuf'pr djsaxs fd ,slh lkefxz;k¡ ftuds foi= izkIr gks x, gS ijUrq ftUgsa ys[kk foHkkx

dks Hkstk ugh x;k gSA dks HkaMkj var'ks"k fooj.k ¼izi= ,lVh&3½ rFkk lkexzh fuxZe fooj.k ¼izi=

,lVh&4½ esa vyx ls vafdr dj fn;k x;k gSA

¼B½

ys[kk inkf/kdkjh lqfuf'pr gks ysaxs fd lkefxz;ksa dk Ø; ys[kk dkykof/k lekfIr ds le; feyk fy;k

x;k gS RkFkk HkaMkj var 'ks"k dh izfof"V;ksa ds le; ;g 'kwU; gks x;k gS ¼HkaMkj var'ks"k izi= ,lVh&3½ ,oa

lkexzh fuxZe fooj.k izi= ,lVh&4 ds vk/kkj ijA

¼M½

ys[kk inkf/kdkjh ;g Hkh lqfuf'pr gks ysaxs fd HkaMkj vkjaHk 'ks"k ys[kk dkykof/k;ksa ds lekfIr ds le;

'kwU; gS rFkk lkexzh dh [kir HkaMkj var'ks"k ij vk/kkfjr gSA

¼<+½

bl gLrd esa of.kZr izfrosnuksa ds vfrfjDr uxjikfydk vf/kdkjh vuqJo.k gsrq fooj.k@izfrosnu dh

lkfj.kh fufnZ"V dj ldsaxsA

12-47

lHkh lek/kku fooj.k eq[; uxjikfydk inkf/kdkjh rFkk ys[kk inkf/kdkjh }kjk izekf.kr fd, tk;saxsA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

345

v/;k;&13

13 -

LFkkiuk O;;

LFkkiuk ykxr laca/kh bl v/;k; dk mn~ns';

13-3

ys[kk vfHkys[k ,oa iz.kkyhA

vkidks LFkkiuk O;; laca/kh vk/kkjHkwr ys[kkadu fl)karksa rFkk i)fr;ksa dk cks/k djkuk gSA

osru izca/ku laca/kh ys[kkadu iz.kkyh ls vkidks ifjfpr djkuk gS]

bl v/;k; ds ckn vkidks-----------

LFkkiuk O;; laca/kh laO;ogkjksa dk ys[kkadu ,oa oxhZdj.k ls vki ifjfpr gksaxsA

/kkj.kkvksa ,oa js[kkafdr fl)karksa dh ljkguk djsaxsA

13-1

izLrkouk

13-1

bl v/;k; esa uxjikfydk ds dkfeZdksa ¼vFkkZr~ osru] HkÙks] dVkSfr;ksa] Hkfo"; fuf/k] isa'ku fuf/k] _.k]

vfxze vkfn½ ls lacaf/kr ys[kk iz.kkyh varfoZ"V gSA deZpkfj;ksa ls lacaf/kr laO;ogkjksa ds ys[kkadu uhfr;ksa

,oa i)fr;ksa ftUgsa uhps Li"V fd;k x;k gS bl dYiuk ij vk/kkfjr gSa fd osru i=d ,oa rRlaca/kh

Lohd`fr dh izfØ;k fodsUnzhd`r gSA

13-2

ys[kkadu ds fla)kar

ys[kkadu ds fuEufyf[kr fl)kar deZpkjh ls lacaf/kr laO;ogkjksa dh izfof"V] ys[kkadu vkSj O;ogkj dks fu;af=r

djsaxsA

¼d½

osru ,oa HkRrs tc dHkh Hkqxrs; gks rks mUgsa ekU;rk nh tk,xhA

¼[k½

ftl vof/k esa osru dks O;; ekuk tk;sxk ml vof/k ls lacaf/kr oS/kkfud dVkSfr;ka ftuesa

vk;dj] is'kkdj] Hkfo"; fuf/k esa va'knku vkfn lfEefyr gS] dks nkf;Ro djkj fn;k tk;sxkA

¼x½

lsoksijkar ykHk ds va'knku tSls isa'ku] minku vkfn ftldk uxjikfydk }kjk

Hkqxrku gksrk gS] tc&tc izkI; gks rc&rc ekU;rk nh tk;sxhA

¼?k½

vkdfLed dkfeZdksa ds isa'ku fuf/k esa va'knku dks O;; ekuk tk;sxk rFkk oÙkZeku

fu;eksa ds vuq:i bls nkf;Ro dgk tk;sxkA

¼p½

vodk'k uxnhdj.k dh tc dHkh Hkh x.kuk dh tk; blds ns;rk dks ekU;rk nh tk;sxhA

¼N½

deZpkfj;ksa dks fn;s x;s _.k ds fo#) izkI; C;kt dh jkf'k dks lacaf/kr vof/k ftlesa ;g

izksnHkwr gqbZ gS] ds var esa jktLo ds :i esa ekU;rk nh tk;sxhA

¼t½

deZpkfj;ksa dks fn;s x;s _.k ds ewy/ku ,oa Hkqxrku esa gq, foyac ij yxus okys naM C;kt dks

izksnHkwr gksus ds vk/kkj ij ekU;rk nh tk;sxhA

¼>½

cksul] vuqxzg jkf'k] vfrfjDr le; HkÙkk] vU; HkÙks rFkk dfeZ;ksa dks Lohd`r izfriwfÙkZ;kas dk

tc dHkh Hkqxrku ns; gks rks bUgsa O;; ds :i esa ekU;rk nh tk;sxhA

¼¥½

lsoksijkar ykHk dh x.kuk dh tk;sxh rFkk jkT; ljdkj dh ykxw uhfr;ksa ds vuqlkj Hkqxrku

gksxkA

352

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

bl [kaM esa deZpkfj;ksa ls lacaf/kr ysu&nsu ds ys[kkad.k ds vfHkys[kksa] iaft;ksa] nLrkostksa] izi=ksa] ys[kk

izfof"V;ksa vkfn dk o.kZu gSA deZpkfj;ksa ls lacaf/kr laO;ogkjksa ds ys[kkad.k ds fy, dbZ izi=] iaft;ka gSa

tks deZpkfj;ksa ls lacaf/kr ysu&nsu ds fy, gh fu/kkZfjr gS] tSls%& osru foi=&izi= b,l0&1- bu

izi=ksa ¼izi= b0,l&1 ls b0,l &6½ dks bl v/;k; ds var esa layXu fd;k x;k gS rFkk buds igys

b0,l0 v{kj vafdr fd;k x;k gSA

13-4

deZpkfj;ksa ds mifLFkfr rFkk lsokiqfLr ds vk/kkj ij izR;sd foHkkx esa osru foi= rS;kj fd;s tk;saxsA

osru foi= esa deZpkfj;ksa ds lsok 'kÙkkZsa ds vuqlkj Hkqxrs; ldy osru dh x.kuk dh tk;sxhA ldy

osru ls laoS/kkfud dVkSfr;k¡ tSls vk;dj] is'kkdj] Hkfo"; fuf/k esa va'knku] ,sfPNd dVkSfr;ka tSls xzqi

chek izheh;e] dfeZ;ksa }kjk fd;s x;s fuos'k] fofHkUu lkslkbVh dks fn;s x;s pans] ckg~; ,tsafl;ksa ls fy;s

x;s _.k ds izkI;] vkfn lkFk gh _.kksa] vfxzeksa vkfn ls owlfy;ksa dks ?kVkdj 'kq) Hkqxrs; osru dh

x.kuk dh tk;sxhA

13-5

foHkkxh; osru foi=ksa ds vk/kkj ij ys[kk foHkkx izi=&b0,l0&1 esa lesfdr osru foi= rS;kj djsxkA

lesfdr osru foi= lkj esa izR;sd oS;fDrd foHkkx dk lesdu rFkk ladyu varfoZ"V gksxkA

13-6

lesfdr osru foi= ds vk/kkj ij izR;sd ekg ys[kk foHkkx fuEufyf[kr izfof"V ikfjr dj O;; ,oa

rnuq:i nkf;Ro dh ekU;rk nsxk%&

fofHkUu 'kh"kkZsa esa O;; dks ekU;rk nsus rFkk rnuq:i ldy osru ds ns;rk dks ekU;rk nsus ds

fy, ys[kk foHkkx fuEu izfof"V ikfjr djsxkA

13-4

osru foi= ,oa dVkSfr;kaA

¼d½

osru] HkÙks rFkk rnuq:i nkf;Ro ntZ fd;k tkukA

uksV%&

[kkrk cfg;ksa esa LFkkiuk O;; ys[kk ,oa ldy osru Hkqxrs; ys[kk esa izfof"V v/;k;&5

lkekU; ys[kkadu i)fr;ksa ds vuq:i dh tk;sxhA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

353

bl v/;k; esa vkxs crk;h x;h vU; lHkh ys[kkad.k izfof"V;ksa dks [kkrk cfg;ksa esa le:i

rjhds ls ntZ fd;k tk;sxkA tc dHkh jksdM+ ;k cSad ys[kk varfoZ"V gks] tjuy ogh esa dksbZ

izfof"V ugha gksxhA

¼[k½

ys[kk foHkkx }kjk rS;kj lesfdr osru foi= esa foHkkxokj LFkkiuk O;; mfYyf[kr gksxk ftls

foÙkh; fooj.kh rS;kj djrs le; izklafxd fd;k tk ldrk gSA

¼x½

dk;Zokj LFkkiuk O;; ntZ djus gsrq ys[kk foHkkx esa izi= thbZ,u&35 esa vyx lgk;d iath la/kkfjr

gksxkA tjuy ogh esa LFkkiuk O;; ntZ djus ds ckn ys[kk foHkkx rqjr mi;qZDr of.kZr lgk;d iath dks

v|ru djsxkA lgk;d iath dks v|ru djus dk rjhdk v/;k;&5] lkekU; ys[kkad.k i)fr;ksa esa fn;k

x;k gS] ftls izklafxd fd;s tkus dh vis{kk gSA

laoS/kkfud dVkSfr;ksa ls lacaf/kr fofHkUu izkf/kdkjksa dks Hkqxrs; nkf;Roksa ds ys[kkad.k rFkk dfeZ;ksa dh vksj

ls nkf;Ro cdk;k Hkqxrku ¼tSls edku _.k] fofHkUu lkslkbfV;ksa dh fdLr] ckgjh ,tsfUl;ksa dh

olwfy;ka] xzqi chek ;kstuk izheh;e] deZpkfj;ksa }kjk funs'k vkfn½] _.k dh fdLrksa ;k _.k ij yxus

okys C;kt vkSj @ ;k dfeZ;ksa dks vfxze vkfn ys[kk foHkkx fuEufyf[kr izfof"V ikfjr gksxkA

¼?k½

osru ls laoS/kkfud ,oa vU; dVkSfr;ksa rFkk olwfy;ksa dks ntZ fd;k tkukA

Jksr vfHkys[k& lesfdr osru foi= & izi= ^b,l&1*

354

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v|ru fd;s tkus okys vfHkys[k & tjuy ogh] [kkrk] dfeZ;ksa dh vfxze iath] deZpkfj;ksa dh _.k iath]

lkslkbfV;ksa dks Hkqxrs; jkf'k dh iath] ckg~; ,tsfUl;ksa] _.k okilh dh iath vkfnA blesa chek izheh;e

ls lacaf/kr djk;h x;h] ,sfPNd dVkSrh] deZpkfj;ksa }kjk fd;s x;s fuos'k laca/kh dVkSrh] ckg~; ,tsafl;ksa

ls fy, x, _.k dh okilh bR;kfn lfEefyr gSA

¼p½

ys[kk foHkkx _.k ,oa vfxze dh olwyh ds fy, izi= ^b,l&2* esa la/kkfjr deZpkfj;ksa ds vfxze

iath dks rFkk izi= b,l&3 esa la/kkfjr _.k ,oa C;kt laca/kh deZpkfj;ksa ds _.k ij C;kt dh

iath dks v|ru djsxkA

¼N½

deZpkfj;ksa dk osru Hkqxrku ¼1½ psd }kjk ;k ¼2½ dfeZ;ksa ds cSad [kkrk esa lh/ks tek djkdj ;k ¼3½ uxn

:i esa ¼dfeZ;ksa ds cSad [kkrk esa osru lh/ks tek djkus dk iz;kl fd;k tk ldrk gS½ fd;k tk ldrk gSA

deZpkfj;ksa dks uxn osru Hkqxrku gsrq ys[kk foHkkx fuEufyf[kr ys[kkadu izfof"V;ka ikfjr djsxkA

psd }kjk ;k deZpkfj;ksa ds cSad [kkrk esa lh/ks osru Hkqxrku gksus ij ys[kk foHkkx fuEufyf[kr izfof"V;ka

dh tk;saxh %&

¼t½

deZpkfj;ksa dks uxn :i esa osru Hkqxrku ntZ djuk&

uxn vkgj.k ijA

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

osru dk uxn Hkqxrku ¼;fn iw.kZ Hkqxrku gks½

uksV %& ;fn iw.kZ osru Hkqxrku ugha gks rks vkxs fy[kh i)fr ls ys[kkad.k gksxkA

¼>½

cSad ds ek/;e ls osru Hkqxrku ntZ fd;k tkukA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

355

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;A

uksV %& ;fn iw.kZ osru Hkqxrku ugha gqvk gks rks vkxs fy[kh i)fr ls ys[kkad.k gksxkA

¼B½

osru ls dh x;h vU; dVkSfr;ksa dks ntZ djukA

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;A

13-5

cdk;k osru

¼V½

osru ls dh x;h laoS/kkfud dVkSfr;ksa dk Hkqxrku ntZ fd;k tkukA

,sfPNd dVkSfr;ksa ls lacaf/kr nkf;Ro tSls fofHkUu ckgjh ,tsafl;ksa ds _.k dh okilh vkfn½ dks

deZpkfj;ksa dh vksj ls pqdkus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxkA

uksV %&

Hkqxrs; olwfy;ka & vU; esa chek izheh;e dVkSrh] ckgjh ,tsafl;ksa ds _.k okilh 'kkfey fd;s tk ldrs

gSaA

13-7

;fn deZpkjh dk osru cdk;k jg x;k gks rks bls cdk;k ostu iath tks izi= b,l&4 ds :i esa gS] esa

ntZ fd;k tk;sxkA bl iath esa nkok ugha fd;s x;s osru rFkk ckn esa fd;s x;s Hkqxrku ds fooj.k vafdr

jgsaxsA fdlh fo'ks"k vof/k esa cdk;k osru foÙkh; fu;eksa ds vuqlkj iqu% cSad [kkrk esa tek fd;k tk;sxk

rFkk bls cdk;k osru iath esa ntZ dj rRlaca/kh fooj.k vafdr fd;k tk;sxkA

356

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

cSad dk uke ,oa ys[kk la[;k vafdr dh tk;A

ys[kk dk foLr`r 'kh"kZ tSlk fu/kkZfjr gks] varoZsf'kr fd;k tk;A

13-14

ewy/ku vkSj C;kt ds fdLr ;k C;kt ds fdLr Hkqxrku ugha gksus ij naM C;kt dksntZ

djuk&

13-12

ys[kk foHkkx lacaf/kr foHkkxksa dks ;g tkudkjh nsxk fd os vius foHkkx ds deZpkfj;ksa }kjk fy;s x;s _.k

,oa vfxze dh izfof"V lsokiqLrksa esa dj bls v|ru dj ysaA

13-7

deZpkfj;ksa dks fn;s x;s _.k ij izksnHkwr C;kt

13-13

vof/k iwjh gksus ij deZpkfj;ksa dks fn;s x;s _.k ,oa vfxzeksa ij C;kt dks ekU;rk nh tk;sxhA _.k

,djkjukek ds vuq:i cdk;k _.k ij C;kt yxk;k tk;sxkA vof/k lekfIr ij izksnHkwr C;kt dh

tkudkjh lacaf/kr foHkkx }kjk ys[kk foHkkx dks nh tk;sxh ftlds vk/kkj ij deZpkfj;ksa ds _.k ij

C;kt iath ¼izi=&b,l-&3½ esa ,d izfof"V ikfjr gksxhA izkIr djk;h x;h lwpuk ds vk/kkj ij ys[kk

foHkkx fuEu izfof"V ikfjr djsxk

;fn ewy/ku ;k C;kt ds Hkqxrku esa pqd gksrh gS rks fofgr rjhds ls naM C;kt yxk;k tk;sxkA

yxk;s x;s naM C;kt ds fy, ys[kk foHkkx vuqPNsn 13-13 esa Åij crk;h x;h izfof"V ntZ

djsxkA

13-8

_.k ,oa vfxzeksa dh owlyhA

13-15

ys[kk foHkkx vfxze ,oa _.k jkf'k dh olwyh dh jkf'k ls deZpkfj;ksa dks _.k@vfxze iath

¼izi= b,l&2½ dks v|ru djsxkA izR;sd ekg ds osru foi= ls _.k,oa vfxzeksa ds olwyh dh

izfof"V mijksDr vuqPNsn 13-6 ¼?k½ esa of.kZr gSA

13-9

deZpkfj;ksa dks fn;s x;s _.k ij izksnHkwr C;kt dh olwyhA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

359

13-16

_.k ,djkjukek ds 'kÙkkZsa ds vuq:i izksnHkwr laxzfgr C;kt dks izkI; ifjlaifÙk;ksa ftldh fdLrksa esa

olwyh gksrh gks ds :i esa ekU; fd;k tk;sxkA ekfld osru foi= ls C;kt olwyh ds ys[kkad.k dh

izfof"V dk mYys[k mi;qZDr dafMdk&13-5¼?k½ esa gSA

13-17

deZpkfj;ksa ds _.k @ vfxze dk viys[ku %& _.k ,oa C;kt ds viys[ku ds ekeys esa ys[kk foHkkx

fuEu izfof"V djsxk %&

13-18

deZpkfj;ksa ls lacaf/kr fofHkUu izdkj ds Hkqxrku tSls vodk'k ;k=k fj;k;r] cksul] vuqxzg jkf'k]

vfrfjDr le;] fpfdRlk izfriwfÙkZ] varjkZsxh dk nkok] thou fuokZg HkÙkk] minku] vodk'k osru] edku

fdjk;k izfriwfÙkZ] vkfn ds ekeys ls lacaf/kr foHkkx Lohd`r Hkqxrku vkns'k ,oa lqlaxr vfHkys[k ys[kk

foHkkx dks HkstsaxsA

13-19

Hkqxrku ds mijkar ys[kk foHkkx dk;Zokj O;; ds lgk;d [kkrk tks izi= ^thb,u&35* esa la/kkfjr gS dks

rqjar v|ru djsaxsA

13-20

deZpkjh Hkfo"; fuf/k va'knkuA

deZpkfj;ksa ds osru foi= ls deZpkjh Hkfo"; fuf/k va'knku dh dVkSrh dh tk;sxhA bl 'kh"kZ esa

izfof"V laca/kh mYys[k mijksDr dafMdk 13-5¼?k½ esa fd;k tk pqdk gSA

13-21

fu;fer rFkk izfrfu;qDr deZpkfj;ksa ds Hkfo"; fuf/k va'knku dk HkqxrkuA

izR;sd ekg fu;fer deZpkfj;ksa ds Hkfo"; fuf/k ls dVkSrh dh jkf'k dsUnzh; Hkfo"; fuf/k esa rFkk

izfrfu;qDr deZpkfj;ksa ds Hkfo"; fuf/k dVkSrh dh jkf'k lacaf/kr izkf/kdkjksa ds ;gka tek dh tk;sxhA

Hkqxrku ds ckn ys[kk foHkkx fuEu izfof"V;ka djsxk %&

13-10

deZpkfj;ksa ds _.k @ vfxze dk viys[kuA

tSlk ykxw gks ys[kk 'kh"kZ varfoZ"V fd;k tk;A

13-11

osru foi= ds vykos fd;s x;s HkqxrkuA

13-12

Hkfo"; fuf/kA

360

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

13-27

lsoksijkar ykHk

13-29

isa'ku%&

isas'ku fuf/k esa uxjikfydkvksa ds va'knku dk Hkqxrku

lkekU;r% uxjikfydk dfeZ;ksa ds lsoksijkar ykHk ds fuEu vo;o gS %&

¼d½

isa'ku

¼[k½

minku vkSj

¼x½

vodk'k uxnhdj.k

13-28

uxjikfydk deZpkfj;ksa dks ¼vkdfLed deZpkfj;ksa dks NksM+dj½ isa'ku ,oa minku dsUnzh; isa'ku fuf/k ls

ogu fd;k tk;sxkA isa'ku ns;rk ds fy, uxjikfydk isa'ku fuf/k J`ftr djsaxhA lHkh deZpkfj;ksa dk

vodk'k uxnhdj.k uxjikfydk }kjk ogu fd;k tk;sxkA

isa'ku%& deZpkfj;ksa ds ck/kZD; lsokfuo`fr ;k lsok fuo`fr ;k fofgr fu;eksa ds vuq:i Hkqxrs; gksxk izR;sd

deZpkjh ds isa'ku ns;rkdk fooj.k vyx ls isa'ku iath tks izi= b,l&6 esa gS] esa la/kkfjr fd;k tk,xkA

jkT; ljdkj }kjk miyC/k djk;h x;h fuf/k ds vk/kkj ij uxjikfydk isa'ku dk Hkqxrku djsxhA

fu;fer deZpkfj;ksa dks isa'ku

13-30

uxjikfydk deZpkfj;ksa@uxjikfydk esa izfrfu;qfDr deZpkfj;ksa ds isa'ku va'knku ds uxjikfydk }kjk

lacaf/kr izkf/kdkjksa dk Hkqxrku fd, tkus ij ys[kk foHkkx Hkqxrku laca/kh fuEu fyf[kr izfof"V ikfjr

djsxk%&

cSad dk uke ,oa ys[kk 'kk[kk vafdr fd;k tk;A

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

363

deZpkfj;ksa dks isa'ku Hkqxrku

13-31

isa'ku Hkqxrku gsrq izkIr funZs'k ds vk/kkj ij uxjikfydk }kjk isa'ku dk Hkqxrku fd;k tk,xk rFkk isa'ku

Hkqxrku iath ¼izi= b,l&5½ esa ,d izfof"V dh tk,xhA isa'ku Hkqxrku gsrq jkf'k dsUnzh; isa'ku fuf/k ls

izkIr dh tk,xhA jkf'k izkfIr ,oa isa'ku Hkqxrku dks ntZ djus ds fy, ys[kk foHkkx fuEu izfof"V ikfjr

djsxk%&

13-32

fofgr fu;eksa ds vuqlkj vkdfLed dfeZ;ksa dk isa'ku Hkqxrku mudh lsokfuo`fr ds le; fd;k tk,xkA

izR;sd dehZ ds isa'ku dh n;Zrk dk fooj.k vyx isa'ku iat izi= b,l&6 esa la/kkfjr dh tk,xhA orZeku

fu;eksa esa ;Fkk izko/kkfur isa'ku fuf/k ls uxjikfydk isa'ku dk Hkqxrku djsaxhA

13-33

uxjikfydk }kjk orZeku esa ykxw fu;eksa ds vuqlkj izR;sd ekg ,d fu/kkZfjr va'knku isa'ku fuf/k esa tek

dh tk,xhA ;g va'knku O;; ds :i esa ntZ fd;k tk,xk] vk; ,oa O;; ys[kk esa Hkkfjr gksxk rFkk bls

nkf;Ro ds :i esa Hkh ekU;rk nh tk,xhA

izR;sd ekg vkdfLed deZpkfj;ksa ds osru i=d esa isa'ku fuf/k esa va'knku fd;k tk,xkA isa'ku fuf/k

va'knku dks nkf;Ro ds :i esa ekU;rk nsus gsrq ys[kk foHkkx fuEu izfof"V ntZ djsxk%&

isa'ku Hkqxrku gsrq jkf'k izkIr gksus ij%&

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;A

vkdfLed dfeZ;ksa dk isa'ku

vkdfLed deZpkfj;ksa ds fy, isa'ku fuf/k dk J`tu%&

13-34

isa'ku fuf/k ds J`tu ds fy,%&

364

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

13-35

isa'ku fuf/k dk cSad [kkrk esa jkf'k dk LFkkukarj.k%&

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;A

13-36

vkdfLed deZpkfj;ksa dks isa'ku dk Hkqxrku

13-37

isa'ku Hkqxrku ntZ fd;k tkuk

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;A

isa'ku fuf/k esa deh

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;A

isa'ku fuf/k va'knku ds lerqY; ,d jkf'k eq[; cSad [kkrk ls isa'ku fuf/k cSad [kkrk esa LFkkukarfjr dh

tk,xhA LFkkukarj.k gksus ij ys[kk foHkkx fuEu izfof"V ikfjr djsxkA

isa'ku dk Hkqxrku Lohd`r isa'ku Hkqxrku vkns'k ¼ihihvksa½ ds vk/kkj ij fd;k tk,xkA ihihvks dk fooj.k

isa'ku Hkqxrku vkns'k iath tks izi= b,l&5 esa gS] esa ntZ fd;k tk,xkA

O;fDr xr isa'ku /kkfj;ksa dks ekfld isa'ku Hkqxrku gsrq isa'ku osru foi= rS;kj fd;k tk,xkA Lohd`r

isa'ku osru foi= dh izkfIr ij ys[kk foHkkx fuEu izfof"V ikfjr djsxkA

13-38

vkdfLed deZpkfj;ksa ds isa'ku fuf/k esa deh gksus ij vFkkZr~ isa'kujksa dks isa'ku Hkqxrku gsrq ftruh jkf'k

dh deh ik;h tkrh gSA mruh jkf'k eq[; cSad [kkrk ls isa'ku fuf/k cSad [kkrk esa LFkkukarfjr gksxhA fuf/k

ds LFkkukarj.k ij ys[kk foHkkx fuEu izfof"V ikfjr djsxk%&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

365

vodk'k osru ds nkf;Ro dk Hkqxrku gksus ij

vkarfjd fu;a=.k

13-42

uxjikfydk }kjk fuEu vkarfjd fu;a=.kksa dk izs{k.k fd;k tk,xk%&

¼d½

izR;sd foHkkx ds fy, vyx&vyx osru foi= rS;kj djk;k tk,xkA

¼[k½

osru foi= dk lesdu foHkkxokj gksxk rFkk foHkkx ds foi=ksa dsk lesfdr dj

uxjikfydk Lrj ij lwpuk vfHkfuf'pr dh tk,xhA

¼x½

lesfdr osru&foi= lkjka'k dh tk¡p iwoZrhZ ekg ds vfHkys[k ls dh tk,xh rkfd ;g

lqfuf'pr gks lds fd lHkh foHkkxksa ds foi= lkfey dj fy, x, gSA

¼?k½

ys[kkinkf/kdkjh ,oa iz'kklu izeq[k@LFkkiuk foHkkx ds iz/kku izR;sd ekg ;g lek/kku dj ysaxs

fd _.k rFkk vfxze ds var'ks"k odk;s tks ys[kk foHkkx ds [kkrks esa la/kkfjr gS rFkk tks deZpkjh

vfxzeiath rFkk deZpkjh _.kiath esa ntZ gS] esy [kkrs gSA lkFk gh vof/k ds mijkar ys[kk

inkf/kdkjh ;g lqfuf'pr gks yasxs fd deZpkfj;ksa dks fn, x, _.k ij izksnHkwr O;kt ds vk;

dh ikfjr ys[kk izfof"V ntZ gks x;h gSA

¼p½

izR;sd ekg ys[kk inkf/kdkjh ;g lqfuf'pr djsaxs fd deZpkfj;ksa ds osru foi=ksa ls fofHkUu

enks dh gq;h dVkSfr;ksa dh jkf'k lacaf/kr izkf/kdkjksa ds ikl lle; Hkst nh x;h gSA

¼N½

izR;sd ekg ys[kk inkf/kdkjh ;g lqfuf'pr djsaxs fd uxjikfydk }kjk fn, x, fofHkUu

va'knkuksa dsk lacf/kr izkf/kdkjksa ds ikl lle; Hkst fn;k x;k gSA

¼t½

ys[kk inkf/kdkjh ;g lqfuf'pr djsaxs fd dqy LFkkiuk O;; ftls fofHkUu dk;Z O;;ksa esa ntZ

fd;k x;k gS] dh jkf'k lacaf/kr lgk;d LFkkiuk O;; [kkrk ys[kk ds var'ks"k ls esy [kkrh gSA

lgk;d [kkrk esa dqy LFkkiuk O;; ftlesa osru foi= ds ek/;e ls fd;k x;k Hkqxrku

lfEefyr gS] ntZ fd;k tk,xkA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

367

v/;k; &14

LokLF; ,oa lQkbZ

14-1

izLrkouk &

¼[k½

foØh ,oa HkkM+k izHkkj

LokLF; ,oa lQkbZ ds bl v/;k; dk mís'; gS %&

vkidks LokLF; ,oa lQkbZ laca/kh cqfu;knh ys[kkad.k fl)karksa rFkk laO;ogkjksa dks ntZ djus laca/kh

i)fr;ksa dk cks/k djkukA

bl v/;k; ds ckn vki]

LokLF; ,oa lQkbZ laca/kh laO;ogkjksa ds ys[kkad.k ,oa oxhZdj.k ls ifjfpr gksaxs

/kkj.kkvksa vkSj js[kkafddr fl)karksa dh ljkguk djsaxsA

LokLF; ,oa lQkbZ laca/kh laO;ogkjh

bl v/;k; esa LokLF; ,oa LoPNrk laca/kh laO;ogkjksa ds fy, vuq'kaflr ys[kkad.k iz.kkyh dh ppkZ gSA

14-2

LokLF; foHkkx ewy:i ls vLirkyksa] nok[kkuks rFkk izlo x`gksa ds lapkyu rFkk lQkbZ ds vuqJo.k ,oa

vU; tu LokLF; laca/kh fØ;kdyki tks uxjikfydk ds {ks= esa iM+rs gS] dks laikfnr djrk gSA

14-3

¼d½

LokLF; foHkkx ds vk; ds eq[; Jksr fuEufyf[kr gS%&

'kqYd ,oa miHkksDrk vf/kHkkj

jksfx;ks ls fuca/ku 'kqYd

nokvksa ds ewY; dh olwyh

ijh{k.k 'kqYd ¼,Dljs] tk¡p] vYVªk lkmUM vkfn½

,Ecqysal vf/kHkkj

nkglaLdkj@'kookgu lsok;sa

cwpM+ [kkuksa ,oa ekal ds O;kikfj;ksa ls O;kikj ykblsUl 'kqYd vkfn

ekal vkSj iksYVªh O;kikfj;ksa ls O;kikj ykblsUl 'kqYd vkfn

fuiVku izHkkj ¼Bksl vif'k"V½

dwM+k@[kkn dh foØh

14-4

lkekU; iz'kklfud O;;ksa tSls LFkkiuk O;;] eqnz.k] LVs'kujh] dk;kZy; O;; vkfn ds vykok LokLF;

foHkkx LokLF; ,oa LoPNrk laca/kh dk;ksZ ij O;; djrk gSA LokLF; foHkkx }kjk fd;s tkus okys O;; dh

,d uewuk lwph fuEufyf[kr gS%&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

377

¼d½

LoPNrk laca/kh O;;

Bksl vif'k"V izca/ku laca/kh O;;

¼[k½

vLirkyksa ,oa nok[kkuksa ls lacaf/kr

¼x½

tu LokLF; dk;ZØe@;kstuk laca/kh&

'kgj dh lQkbZ ,oa >kMw yxku]

dwM+k lQkbZ

ikVu LFky izca/ku

laiks"k.k ,oa la/kkj.k&

Bksl dpjk izca/ku laca/kh O;;

dwM+knku laiks"k.k ,oa la/kkj.k

tkuoj 'ksM laiks"k.k

'konkg x`g dk laiks"k.k ,oa la/kkj.k

uhth dk;ZØe

LokLF; HkaMkj dh [kir&

Bksl dpM+k izca/ku

lkQ djus okys lkekuksa dk Ø;

dhVuk'kd rFkk isLVuk'kh

dhVuk'kd isLVuk'kd dk fNM+dko

fpfdRlk laca/kh O;;

tk¡p ,oa fujh{k.k 'kqYd

laiks"k.k ,oa la/kkj.k& fpfdRlk@LoLF; laca/kh ifjlEifr;k¡

fpfdRlk HkaMkj esa [kir

LokLF; dk;Zdze ls lacaf/kr [kpsZ

ifjokj dY;k.k O;;

iYliksfy;ksa Vhdkdj.k O;;

Ldwyh cPpksa ds LokLF; dk;ZØe laca/kh O;;

,M~l tkx:drk ij O;; vkfn

14-2

ys[kkad.k fla)kr

14-5

LokLF; ,oa LoPNrk laca/kh laO;ogkjks dks ntZ djus] ys[kkad.k rFkk O;ogkj fuEu ys[kkad.k fla)krksa

}kjk fu;af=r gksaxs%&

378

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼d½

fuEufyf[kr jktLo en okLrfod :i ls izkIr gksus ij ekU; fd, tk;saxsA

vLirky 'kqYd] izlo x`g 'kqYd] tk¡p dsUnz 'kqYd rFkk nok[kkuk dk 'kqYd

vLirky izf'k{k.k 'kqYd

,Ecqysal] vUrxZr] lD'ku bdkbZ] ekal okgu] jksMjksyj vkfn

[kkn dpM+k i'kqvksa rFkk jíh dh foØh

¼[k½

laosndksa dks miyC/k djk, x, midj.kksa dk fdjk;k ftudh dVkSrh muds foi=ks ls dh tkrh gS] dks

tcdHkh dVkSrh gks] rks ekU;rk nh tk,xhA

¼x½

uxjikfydk}kjk foi=ksa dks Hkqxrku gsrq Lohdkj fd, tkus ij bUgsa jktLo O;; djkj fn;k tk,xkA

¼?k½

foHksnd frfFk rd izkIr fd, x, lHkh foi=ksa ds fy, o"kZ ds var esa izko/kku fd;k tk,xkA ;g foHksnd

frfFk okf"kZd foÙkh; fooj.kksa dks vafre :i nsus ds fy, fu/kkZfjr frfFk ls 30 fnu igys fu/kkZfjr gksxhA

bl [kaM esa LokLF; ,oa LoPNrk laca/kh ysu nsu ds vfHkys[kksa] iaft;ksa] nLrkostka]s izi=ksa] ys[kk izfof"V;ksa

vkfn dk o.kZu gS] LokLF; ,oa LoPNrk ds ys[kkad.k ds fy, lHkh izi= osgh gS tks uxjikfydk ds

laO;ogkjksa esa O;og`r gksrs gSA

14-7

fpfdRlk 'kqYd ds laxzg.k ,oa ys[kkad.k ds fy, fuEufyf[kr i)fr dk vuqlj.k fd;k tk;sxk%&

¼d½

fpfdRlk 'kqYd dk laxzg.k lacaf/kr bdkb;ksa ¼tSls vLirkyksa] nok[kkuksa] izlo xzgks] vkfn½ esa fd;k

tk,xkA bu bdkb;ksa esa Hkqxrku djus okyksa dks ,d izkfIr jlhn ¼izi= thb,u&8½ esa nh tk,xhA

14-8

bu bdkbZ;ksa }kjk laxzfgr jkf'k dks ukfer cSad [kkrk esa tek fd;k tk,xk ;k eq[; dk;kZy; ;k {ks=h;

dk;kZy; ;k ys[kk foHkkx esa tek dj fn;k tk,xkA

14-9

jksdM@psd laxg.k] isz"k.k vkSj@;k tek dh izfØ;k v/;k;&5 lkekU; ys[kkad.k i)fr;k¡ esa of.kZr gS

ftUgsa ns[kk tk ldrk gSA bUgha i)fr;ksa dk vuqlj.k LokLF; ,oa LoPNrk laca/kh laO;gkjksa esa Hkh fd;k

tk,xkA

fHkUu&fHkUu bdkb;ksa ;Fkk bdkbZ] okMZ dk;kZy;] {ks=h; dk;kZy;] LokLF; foHkkx] eq[;ky; vkfn ls

izkIr nSfud laxzg.k ¼izi= thb,u&13½ ds vk/kkj ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxkA

(i)

(ii)

(iii)

(iv)

14-3

ys[kkad.k vfHkys[k ,oa i)fr;k¡

14-3-1

vk; ,oa vU; izkfIr;ksa dk ys[kkad.k

14-10

fpfdRlk 'kqYd ntZ fd;k tkuk%&

fpfdRlk 'kqYd

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

379

okf.kT; ykblsal 'kqYd

vU; vk;

LokLF; ,oa LoPNrk lacaf/kr O;;

cSad dk uke ,oa ys[kk la[;k vafdr dh tk;]

izHkkj* dks ntZ djus laca/kh izfØ;k dk o.kZu v/;k;&5 lkekU; ys[kkad.k izfØ;k esa gqvk gS mlh ds

vuq:i izfof"V dh tk,xh bl v/;k; esa vkxs crk, x, ys[kkad.k izfof"V;ksa dks le:i rjhds ls fd;k

tk;sxkA tgka dgha Hkh uxn ;k cSad ys[kk varfoZ"V gks tjuy izfof"V ugha dh tk;sxhA

uxnh laxzfgr jkf'k dks cSad esa tek djus ds ekeys esa %&

14-11

okf.kT; ykblsal 'kqYd ftl o"kZ ls lacaf/kr gks] mlh o"kZ esa izksnHkwr gksaxs tcbuds ekax dh jkf'k

vf/kfu;eksa ,oa fu;eksa ds v/khu lqfuf'pr gks tk;A

14-12

okf.kT; ykblsal 'kqYd vf/kjksfir djus] olwyh djus] olwyh ugha fd, 'kqYdks ds izko/kku] vkfn dh

izfØ;k rFkk ys[kkad.k izfof"V;k¡ izksnHkwr vk/kkj ij izksnHkwr vk; ds ys[kkad.k tks v/;k; 8 esa ^fdjk;k

'kqYd ,oa vU; vk;* ds v/khu of.kZr gS] ds le:i gksxhA

14-13

LokLF; ,oa LoPNrk laca/kh vU; xfrfof/k;k¡ tSls ,acqysal] lks[rk bdkbZ dk fdjk;k] ikVu LFky vf/kHkkj

vkfn dk ys[kkad.k izksnHkwr vk/kkj ij ifjxf.kr vk; ds ys[kkad.k tks v/;k;&8 esa fdjk;k 'kqYd ,oa

vU; vk; ds v/khu of.kZr gS] ds le:i gksxkA

14-14

vLirkyksa] nok[kkuksa] LoPNrk] eylQkbZ vkfn ls lacaf/kr O;;ks ds ys[kkad.k v/;k; 11 ^yksd fuekZ.k*

¼vLirkyks ds fuekZ.k vkfn dh lafonk vkoafVr dj ckgjh yksxksa ls djk, x, O;;½ v/;k;&12 ^HkaMkj*

¼nokvksa] dhVuk'kdksa] isLVuk'k jlk;uksa] vkfn HkaMkj lkefxz;ksa ds Ø; ij gqvk O;;½] v/;k;&15 ^vU;

380

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

jktLo O;;* ¼LokLF; ,oa LoPNrk laca/kh dk;Zdykiksa ls lacaf/kr O;;½] v/;k;&16 ^LFkk;h

ifjlEifr;k¡* ¼fpfdRldh; mi;dj.kksa okguksa ds Ø; vkfn½ ds le:i fd;k tk,xk rRlaca/kh v/;k;

nz"VO; gSA

14-15

vof/k ds ckn LokLF; foHkkx ;g lqfuf'pr djsxk fd ys[kkad.k vof/k dh vafre frfFk rd fd, x, O;;

ls lacaf/kr lHkh izi= dh izfØ;k iwjh dj ys[kk foHkkx dks ys[kkad.k ,oa Hkqxrku gsrq ys[kk vof/k dh

lekfIr ds 15 fnu igysa Hkst fn;k tk;A

14-5

vkarfjd fu;a=.k

14-16

LokLF; ,oa LoPNrk laca/kh ysunsu esa fuEu fyf[kr vkarfjd fu;a=.kksa dk izs{k.k fd;k tk;sxk%&

¼d½

fofHkUu 'kh"kkZsa esa ,df=r jkf'k dk v)Z okf"kZd lek/kku ys[kk inkf/kdkjh ,oa LokLF; foHkkx djsaxsA blesa

'kqYd ,oa miHkksDrk izHkkj rFkk fcØh izHkkj ds var'ks"k tks dk;Z en vk; lgk;d [kkrk

¼izi=&th0b0,u0&34½ esa vafdr gS rFkk ys[kk foHkkx esa la/kkfjr gS] LokLF; foHkkx esa la/kkfjr laxzg.k

iath ds var'ks"k ls feyk;k tk;sxkA

¼[k½

uxjikfydk ds inkf/kdkjh x.k tks ukfer cSad [kkrksa ¼;fn gks½ ds lapkyu gsrq izkf/kd`r gS izfrfnu cSadks

ls leUo; LFkkfir djsaxs rFkk tek fd, x, psdks dh fLFkfr dh tkudkjh izkIr djsaxs

¼x½

ys[kk inkf/kdjh O;; ds izksnHkwr gksrs le; vk; O;;d izko/kku dh miyC/krk lqfuf'pr djsaxsA

¼?k½

ys[kk inkf/kdkjh ;g lqfuf'pr djsaxs fd Hkqxrku fuxZr fd, tkus ds igys foi= dks tujy esa izfof"V

gks x;h gSA

¼p½

bl gLrd esa fufnZ"V izfrosnuksa ds vfrfjDr eq[; uxjikfydk inkf/kdkjh vuqJo.k gsrq leqfpr

[email protected];ksa dh lwph fufnZ"V djsaxsA

14-17

leqfpr lek;ksftr fooj.k eq[ uxjikfydk vf/kdkjh ,oa ys[kk vf/kdkjh }kjk izekf.kr fd;k tk,xk

14-18

LokLF; ,oa lQkbZ ls lacaf/kr laO;ogkjksa ds ys[kkad.k eas mi;ksx esa yk, x, fofHkUu ys[kk 'kh"kksZ dks

uxjikfydk ds foÙkh; foojf.k;ksa ;k foÙkh; foojf.k;ksa ds lkFk layXu vuqlqfp;ksa esa iznf'kZr fd;k

tk;sxkA bu lHkh foÙkh; foojf.k;ksa ,oa vuqlwfp;ksa ij ukfer izkf/kdjksa dk gLrk{kj ,oa eqgj yxk;k

tk,xkA

14-19

LokLF; ,oa LoPNrk ls lacaf/kr vk; ,oa O;; dks vk; ,oa O;; fooj.kh dh vuqlwfp eas fHkUu :i ls

iznf'kZr fd;k tk,xkA

14-6

foÙkh; izfrosnu esa izLrqrhdj.k %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

381

v/;k;&15

vU; jktLo O;;

vU; jktLo O;; ds bl v/;k; dk mn~ns'; &

bl v/;k; ds var esa vki]

izLrkouk %

15-2

bl v/;k; esa pfpZr jktLo O;;ksa dk mnkgj.k esa lfEefyr gS &

¼d½

izk'kklfud O;; %&

vU; jktLo O;; laca/kh cqfu;knh ys[kkad.k fl)karksa ,oa laO;ogkjksa dks ntZ djus laca/kh i)fr ls voxr

djkuk gSA

osru izca/ku dks ys[kk iz.kkyh ls voxr djkukA

vU; jktLo O;;ksa ls lacaf/kr laO;ogkjksa dks ntZ djus rFkk oxhZd`Ùk djus laca/kh ys[kkad.k i)fr dh

tkudkjh izkIr djsasxsA

/kkj.kkvksa ,oa js[kkafdr fl)karksa dh ljkguk djsaxsA

15-1

bl v/;k; esa deZpkjh ls lacaf/kr O;; ds vfrfjDr jktLo O;;] yksd fuekZ.k ,oa HkaMkj ls lacaf/kr

laO;ogkjksa ds fy, vuq'kaflr ys[kkad.k i)fr vUrfoZ"V gSA bl v/;k; esa ftu O;;ksa dh ppkZ gS mudk

ykHk vYi vof/k esa vFkkZr~ ,d o"kZ ls de esa lekIr gksxkA

fdrkcsa ,oa vkof/kd if=dk;as] lekpkj i=

fof/kd O;;

bZa/ku

eqnz.k

ys[ku lkexzh

foKkiu ,oa izpkj

lsok Mkd fVdV @ fVdV

fo|qr ,oa 'kfDr

nwjHkk"k ,oa lapkj O;;

fdjk;k] eglwy ,oa dj

okn le>kSrk

o`fÙkd ,oa vU; 'kqYd @ izHkkj

chek izHkkj

vkfrF; O;;

384

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

izf'k{k.k O;;

dEI;wVj laca/kh O;; @ jktLo O;;

dksbZ vU; O;; vkfn

fuokZpu O;;

futh dk;ZØe

vU; ds dk;ZØe esa Hkkxhnkjh

tux.kuk O;;

LFkkukUrfjr laLFkku dk;ZØe esa O;;

fodsUnzhd`r ;kstuk dk;ZØe O;; vkfnA

fofo/k vkdfLed O;;

efgyk ,oa ckyd dY;k.k O;;

fiNM+k oxZ O;; vkfnA

15-3

uxjikfydk }kjk fd;s x, ;k ogu fd, lHkh O;;ksa dk Hkqxrku dsUnzhd`r :i ls ys[kk foHkkx }kjk fd;k

tk,xkA fQj Hkh dfri; izdkj ds O;; uxjikfydk ds ladYi ds vuqlkj foHkkxk/;{k dks fn, x,

LFkk;h vfxze ls ;k uxjikfydk dfeZ;ksa dks miyC/k djk, vfxze ls fd;k tk ldrk gSA

15-4

LFkk;h vfxze dk rkRi;Z mu vfxzeksa ls gS tks foHkkxk/;{kksa dks dqN fo'ks"k izdkj ds O;; djus gsrq Lohd`r

fd, tkrs gSA lkekU;r% ;s NksVh jkf'k;ksa ds O;; gS rFkk uxjikfydk dh vksj ls cus mifof/k;ksa ds

v/;/khu gksrs gSA

15-5

uxjikfydk O;; gsrq uxjikfydk deZpkfj;ksa dks O;; gsrq Hkh fofo/k vfxze Lohd`r dj ldrh gSA ;g

vis{kk dh tkrh gS fd ,sls vfxzeksa dk lek;kstu mu mís';ksa ftuds fy, vfxze fn;k x;k gS] ds iwjk gksus

ds rqjar ckn lek;ksftr gks tk,xkA

15-6

vU; jktLo O;;ksa laca/kh laO;ogkjks dks ntZ] ys[kkda.k rFkk mipkj fuEu ys[kkad.k fl)karksa }kjk

fu;af=r gksaxsA

¼d½

vU; jktLo O;; tc dHkh Hkqxrs; gks] bUgs O;; ekuk tk,xkA

¼[k½

o"kZ ds var esa foHksnd frfFk rd izkIr lHkh foi=ksa ds fy, izko/kku fd;k tk,xk ;g foHksnd frfFk okf"kZd

foÙkh; fooj.kksa dks vafre :i nsus ds fy, fu/kkZfjr frfFk ls 30 fnu igys fu/kkZfjr jgsxhA

¼[k½

;kstuk O;; %&

¼x½

fofo/k O;; %&

vU; jktLo O;;

15-2 ys[kkad.k ds fla)kr

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

385

¼x½

,slk O;; ftl orZeku vof/k esa fd;k x;k gS ijUrq ftldk ykHk vkSj@;k lsok;sa Hkfo"; ds fdlh vof/k

esa laHkkfor gS dks ml vof/k dk O;; ekuk tk,xk ftl vof/k esa bldk ykHk mRiUu feyk gks vkSj@;k

lsok izkIr gq;h gks

¼?k½

;fn dksbZ Hkqxrku iwoZorh vof/k esa gqvk gks rks Hkh ;fn mldk ykHk vkSj@;k lsok;sa orZeku vof/k esa feyh

gks rks vof/k ds lekuqifrd O;; orZeku vof/k esa Hkkfjr gksxhA

15-7

bl ^[kaM esa vU;jktLo O;;ksa ls lacaf/kr ysu&nsu ds vfHkys[kksa nLrkosatks] izi=ksa] ys[kk izfof"V;ksa vkfn

dk o.kZu gSA vU; jktLo O;; ds ys[kkad.k ds fy, os lHkh izi= ykxw gksaxs tks uxjikfydk ds

laO;ogkjksa esa O;og`r gksrs gSA

15-8

lkefxz;ksa ds Ø; ;k izkIr lsokvksa ls lacaf/kr foi=@bUok;l izkIr gksus ij lacaf/kr foHkkx izi=

thb,u&15 esa Hkqxrku vkns'k rS;kj djsxk rFkk Hkqxrku gsrq bls ys[kk foHkkx dks vxzlkfjr djsxkA

15-9

Hkqxrku vkns'k izkIr gksus ij ys[kk foHkkx buds fooj.k dh izfof"V Hkqxrku gsrq foi= iath ¼izi=

thb,u&14½ esa djsxkA

15-10

O;; dh Lohd`fr rFkk Hkqxrku ds ys[kkad.k dh i)fr ogh gksxh tSlk fd lkekU; ys[kkad.k i)fr

v/;k;&5 esa fo.kZr gSA

,slk O;; ftldk ykHk mlh foÙkh; o"kZ esa izkIr gks tk,xk] ftlesa ;g gqvk gS] ds fy, ys[kk foHkkx fuEu

izfof"V ikfjr djsxk%&

cSad dk uke rFkk ys[kk la[;k vafdr fd;k tk;A

foLr`r 'kh"kZ izfof"V gks ¼tSlk ykxw gks½A

uksV%&

ys[kk [kkrk esa ^---- *O;; ys[kk ntZ djus dk dh dkjZokbZ v/;k;&5 lkekU; ys[kkad.k i)fr;k¡

ds vuq:i dh tk;saxhA bl v/;k; esa vkxs crk,x, ys[kkad.k izfof"V;ksa dks le:i rjhds ls ntZ fd;k

tk,xkA tc dHkh jksdM+ ;k cSad [kkrk vUrfoZ"V gks] tjuy ogh esa dksbZ izfof"V ugha gksxhA

15-12

ys[kk foHkkx dk;Z O;; lgk;d [kkrk izi= thb,u&35 esa la/kkfjr djsxk ftlesa izR;sd dk;Z ds v/khu

gq, fofHkUu O;;ksa dks nSfud vk/kkj ij ntZ fd;k tk,xkA Hkqxrku gksrs gh ys[kk foHkkx rqjar dk;Z O;;

lgk;d iath dks v|ru dj ysxk] lgk;d iath dks v|ru djus dh izfØ;k dk mYys[k v/;k;&5

lkekU; ys[kkad.k izfØ;k esa gS] ftlds voyksdu dh vis{kk gSA

15-3

ys[kkad.k vfHkys[k ,oa i)fr;k¡ %&

15-11

Hkqxrku ds O;; dks ntZ fd;k tkuk&

386

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

15-4

le; iwoZ Hkqxrku okys O;;ksa ds lkFk O;ogkj

15-13

O;; ftudk Hkqxrku fdlh foÙkh; o"kZ eas fd;k x;k gks ijUrq ftudk ykHk ml vof/k ds lkFk lkFk vkxs

dh vof/k esa Hkh feyus dh laHkkouk gks rks muls lacaf/kr ys[kkad.k izfof"V;ksa dh O;k[;k fuEufyf[kr gS

;g mnkgj.k fdjk;k Hkqxrku dk gS

15-14

eku fy;k tk; fd tuojh 2008 ls fnlacj 2008 dk fdjk;k vfxze Hkqxrs; gSA bldk foi= uoacj

2007 eas izkIr gqvk gSA tuojh 2008 ls ekpZ 2008 dh vof/k foÙkh; o"kZ 2007&08 ls lacaf/kr gS rFkk

vizSy 2008 ls fnlacj 2008 dh vof/k 2008&09 ls lacaf/kr gSA

15-15

ekuk Hkqxrku uoacj 2007 esa gqvk gS] bl ekeys esa ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxkA

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

15-16

iwoZ nr fdjk;k ntZ fd;k tkuk

O;; gksus ds rqjr ckn vfxze fdjk;k dj jkf'k dh x.kuk dh tk,xh rkfd izhisM fdjk;k ntZ gks ldsA

vizSy 2008 ls fnlacj 2008 ds fdjk;k vFkkZr vxys foÙkh; o"kZ ds fy, ys[kk foHkkx fuEu izfof"V ikfjr

djsxk%&

uksV %&

;g izfof"V rHkh ikfjr gksxh tc O;; ntZ djrs le; iwoZnÙk O;; dh tkudkjh gks ldsA ;fn bl jkf'k

dh tkudkjh O;; ntZ djrs le; ugha gks lds rks vof/k ds var ea bls fudkyk tk,xk rFkk rc izfof"V

ikfjr dh tk,xhA

15-17

vxys o"kZ fdjk;k O;; ntZ fd;k tkuk&

foÙkh; o"kZ 2008&09 ds vizSy 2008 esa fuEu fyf[kr izfof"V ikfjr dh tk,xhA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

387

15-18

vU; lHkh O;; ds lkFk le:i O;ogkj gksxkA

15-19

vf/kdka'k O;; ftudk Hkqxrku vof/k ij vk/kkfjr gks ds lkFk le:i O;ogkj gksxk ;fn fNV&QqV

fdLe ds O;; dh iwjh jkf'k ds fo#) lsok vkyksP; o"kZ esa izkIr ugh gksrh gS rks foÙkh; o"kZ ds var esa ,d

izkDdyu rS;kj fd, tkus dh vko';drk gksxh rkfd ykHk ;k lsok dk vlekIr Hkkx vxys foÙkh; o"kZ esa

vxz.khr fd;k tk ldsA

15-20

O;; ds ,sls n`"Vkar gksaxs ftuesa fdlh fo'ks"k ys[kkad.k o"kZ ls lacaf/kr O;; ftudk foi= izkIr gks pqdk

gks ijUrq uxjikfydk }kjk Hkqxrku gsrq Lohdkj ugha fd;k x;k gks] dk ys[kkadu o"kZ ds ckn var esa

izko/kku fd;k tk,xk rkfd lacaf/kr vof/k esa gh bldk O;; ifjyf{kr gks ldsA

15-21

blds fy, ys[kkad.k vof/k dh lekfIr ij izR;sd foHkkx vkyksP; vof/k ;k ys[kkad.k vof/k ds ckn izkIr

,sls foi= tks lacaf/kr ys[kkad.k vof/k ds gS ijUrq cdk;k jg x, gS] ls fooj.k ,d= djsxkA ;g lwpuk

izi= thb,u&29 esa ys[kkad.k vof/k ds lekfIr ds 15 fnuksa dh vof/k esa ,df=r dh tk,xhA

15-22

foi= dk og Hkkx tks vkyksP; ys[kkad.k vof/k dk gks] vkyksP; vof/k ds izksnHkwr nkf;Ro ds :i esa

ys[kkafdr gksxk Hkys gh og ckn ds ys[kkad.k o"kZ esa og izkIr gqvk gksA

izksnHkwr O;; dks ntZ djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxkA

d½

tgk¡ rd laHko gks y?kq ,oa foLr`r 'kh"kZ vUrfoZ"V fd, tk;A

¼[k½

ys[kk ds foLr`r 'kh"kZ vUrfoZ"V fd;s tk;A

15-5

izksnHkwr O;;

15-23

izksnHkwr O;; dks ntZ djuk %&

15-24

izksnHkwr O;; dk Hkqxrku&

vxys foÙkh; o"kZ esa izksnHkwr O;; ds Hkqxrku gksus ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr

djsxkA

388

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

dksM

fooj.k

MsfcV

ØsfMV

350100000

ysunkj

MsfcV

450210000

Vw& cSad [kkrk

ØsfMV

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

¼d½

tSlk ykxw gks ys[kk dk foLr`r 'kh"kZ vUrfoZ"V fd;k tk;A

15-25

fof/kd 'kqYd laca/kh nkf;Ro ,oa mlds Hkqxrku ds fy, ys[kk foHkkx ys[kk iqLrd esa fuEu fyf[kr

izfof"V;k¡ ikfjr djsxk%&

¼d½

tSlk ykxw gks ys[kk dk foLr`r 'kh"kZ vafdr fd;k tk;A

¼[k½

fof/kd 'kqYd dk Hkqxrku tc Hkqxrku gksxk rc ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxkA

¼d½

tgk¡ ykxw gks ys[kk dk y?kq 'kh"kZ ,oa foLr`r 'kh"kZ vafdr fd;k tk;A

15-26

LFkk;h vfxze dh Lohd`fr ntZ djuk %&

fo'ks"k izdkj ds O;; ds fy, foHkkxk/;{kksa dks LFkk;h vfxze dh Lohd`fr uxjikfydk ds mifof/k;ksa ;k

fQj uxjikfydk ds vuqeksnu ds vuq:i izko/kkfur dh tk ldrh gSA ys[kk foHkkx izi= thb,u&17 esa

LFkk;h vfxze Lohd`fr ntZ djsxk rFkk la/kkfjr LFkk;h vfxze iath esa bls ntZ dj fuEufyf[kr izfof"V

ikfjr djsxk%&

Jksr vfHkys[k&

Hkqxrku vkns'k& izi= thb,u&15

v|ru fd, x, vfHkys[k&

cSad ogh] [kkrk Hkqxrku foi= iath izi= thb,u&14

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

15-6

LFkk;h vfxze ds fo#) Hkqxrku

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

389

15-30

fofo/k vfxze Lohd`fr ntZ fd;k tkuk %&

15-31

fd, x, O;; dks ntZ djuk

dksM

fooj.k

MsfcV

ØsfMV

Jksr vfHkys[k&

Hkqxrku vkns'k& izi= thb,u&15

v|ru fd, x, vfHkys[k&

tjuy ogh] ystj] vfxze iath] izi= thb,u&15

15-32

vf/kd uxnh iqu% tek fd;k tkuk&

cSad dk uke ,oa [kkrk la[;k vafdr dh tk;A

uxjikfydk dfeZ;ksa dks uxjikfydk ds fy, fo'ks"k izdkj ds O;; gsrq fofo/k vfxze Lohd`r fd;k tkrk

gSA ys[kk foHkkx fofo/k vfxze dh Lohd`fr djrs le; vfxze iath ¼izi= thb,u&17½ esa fuEufyf[kr

izfof"V ikfjr djrk gS%&

;fn fd;k x;k O;; fn, x, vfxze ls de gks

lacaf/kr deZpkjh fd, x, O;; dk Hkqxrku vkns'k ¼izi= thb,u&15½ esa rS;kj djsxk rFkk bls ys[kk

foHkkx dks vxzlkfjr djsxkA cph gq;h uxnh ys[kk foHkkx dks okil dj nh tk,xhA ys[kk foHkkx vfxze

iath¼izi=&thb,u&17½ dks Hkqxrku vkns'k ds ifjis{; esa v|ru dj ysxkk rFkk fuEufyf[kr izfof"V

ikfjr djsxk%&

220000000

iz'kklfud O;;

MsfcV

460100300

Vw& deZpkfj;ks dks _.k ,oa vfxze

ØsfMV

¼d½

y?kq 'kh"kZ ,oa foLr`r ys[kk 'kh"kZ tSlk ykxw gks vafdr fd;k tk;A

Hkqxrku vkns'k ds lkFk tek fd, x, vf/kd uxnh ds fy, ys[kk foHkkx fuEu fyf[kr izfof"V ikfjr

djsxkA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

391

fn, x, vfxze ls vf/kd jkf'k O;; gksus ij

15-33

fd, x, O;; dks ntZ djkuk %&

¼[k½

y?kq ,oa ys[kk ds o`gr 'kh"kZ tSlk ykxw gks] vafdr fd;k tk;A

15-34

fd, x, vf/kd O;; dks ntZ djuk%&

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;A

¼d½ y?kq 'kh"kZ vkSj foLr`r ys[kk 'kh"kZ tSlk ykxw gks ntZ fd;k tk;A

15-8 fo'ks"k fuf/k ;k vU; vuqnku ds izksnHkwr [kpsZ dk izfof"V

lacaf/kr deZpkjh izkIr fofo/k vfxze ds fo#) fd, x, O;; dk Hkqxrku vkns'k ¼izi= thb,u&15½ esa

rS;kj djsxk rFkk bls ys[kk foHkkx dks Hkstsaxs ys[kk foHkkx vfxze iath ¼izi= thb,u&17½ dks Hkqxrku

vkns'k izkfIr ds lanHkZ esa v|ru djsxk rFkk fuEufyf[kr izfof"V ikfjr djsxkA

;fn fd;k x;k O;; deZpkjh dks Lohd`r vfxze ls vf/kd gks rks fd, x, bl vf/kd O;; rFkk blds

Hkqxrku ;k rks deZpkjh dks ;k vkiwfrZdrkZ dks gksxk rFkk ys[kk foHkkx fuEufyf[kr izfof"V ikfjr

djsxk%&

15-34

izfØ;k ds fu;e vkSj fdlh vius ifjpkyu ds lkekU; dkslZ ds nkSjku uxj ikfydk }kjk fd, x; O;;

ds laca/k esa mijksDr of.kZr gS ds :i esa gh fd;k tk,xkA blfy, fd, x, O;; mlls lacaf/kr ukfer

cSad [kkrksa ls Hkqxrku fd;k tk,xkA ys[kk izfof"V fd, x, O;; ds fy, ikfjr fd;k gS vkSj fdlh fo'ks"k

392

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

dks"k ls fd, O;; vis{kk esa fo'ks"k QaM ij dksbZ vuqnku vkSj vè;k; 19 ds rgr fd, x, O;; ds laca/k esa

vuqnku ij vè;k 10 esa of.kZr fd;k x;k gS ds :i esa gh fd;k tk,xk Hkqxrku fd;k tkuk gSA

15-36

uxjikfydk }kjk fueufyf[kr vkarfjd fu;a=.k dk izs{k.k fd;k tk; &

¼d½

izR;sd foHkkx ds fy, vyx&vyx osru foi= rS;kj fd;k tk;sxkA

¼[k½

ys[kk inkf/kdkjh ;g lqfuf'pr djsaxs fd lHkh foi=ksa@ bUok;lksa dh Hkqxrku ds igys tjuy

ogh esa izfof"V gks x;h gSA

¼x½

ys[kk inkf/kdkjh ;g lqfuf'pr djasxs fd uxjikfydk }kjk izR;k;ksftr inkf/kdkfj;ksa }kjk

Hkqxrku vksn'k dh leqfpr :i ls izkf/kd`r gSA

¼?k½

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd O;; 'kh"kZ rFkk foi= dh izo`fr ,oa foi= dh frfFk ds

lanHkZ esa vof/k ftlesa O;; dk ys[kkadu gqvk gS] nksuks n`f"V ls leqfpr oxhZdj.k gks tk;A

¼p½

frekgh vk/kkj ij vkSj lkFk gh ;kn`fPNd vk/kkj ij ys[kk inkf/kdkjh fofHkUu foHkkxks ds gkFk

esa miyC/k jksdM+ dk HkkSfrd lR;kiu djsaxs rFkk bldk feyku ogk¡ la?kkfjr vfHkys[kksa rFkk

mlds ckn ys[kk'kk[kk esa la/kkfjr vfxze iath ¼izi= thb,u&17½ ls djsaxsA

¼N½

Hkqxrku djrs le; ys[kk foHkkx ;g lqfuf'pr djsxk fd foi= Hkqxrku iath ftlesa lacaf/kr

foHkkx }kjk foi= Hkqxrku dh izfof"V dh tkrh gS dk lanHkZ Hkqxrku vkns'kksa esa vafdr gSA ;fn

izlax vafdr ugh gksrh vko';d lq/kkj rFkk iqu% leiZ.k gsrq Hkqxrku vkns'k lacaf/kr foHkkx dks

ykSVk fn;k tkrk gS lkFk gh vkiwfrZdrkZvks@laosndks ,oa vU; nsunkjks dks Hkqxrku djrs le;

;g lqfuf'pr fd;k tk;xk fd muds ;gk¡ ,slk dksbZ cdk;k ugha gS ftldk lek;kstu

Hkqxrku ds igys gh gks ldrk gSA

¼t½

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd foHkkxh; O;; ¼iz'kklfud O;;½ tks gqvk gS rFkk ftls

lgk;d [kkrk eas ntZ fd;k x;k gS ds lkFk fofHkUu iz'kklfud O;; [kkrk ys[kkvksa dk ekfld

lek/kku fd;k x;k gSA

¼>½

gLrd esa mfYy[khr izfrosnuks ds vfrfjDr eq[; uxjikfydk inkf/kdkjh vuqJo.k gsrq

leqfpr [email protected] dh lwph tkjh dj ldsaxs tSlk ds mfpr le>sa

15-37

lHkh lek/kku fooj.k eq[; uxjikfydk inkf/kdkjh rFkk ys[kk inkf/kdkjh }kjk lR;fir fd, tk;saxsA

15-10

foÙkh; foojf.k;ksa esa izLrqrhdj.k

15-38

izhisM O;; rFkk izksnHkwr nkf;Roks dh igpku dh tk,xh rkfd bUgs uxjikfydk ds rqyu i= esa lgh <ax

ls izdV fd;k tk ldsA

15-39

vU; jktLo O;;ks ds ys[kkad.k ds fy, mi;ksx esa yk, x, fofHkUu ys[kk 'kh"kksZ dk foÙkh; fooj.kksa ;k

uxjikfydk ds foÙkh; foojf.k;ksa ds lkFk vuqyXu vuqlwfp;ksa eas bafxr fd;k tk,xkA

15-40

vU; jktLo O;; ls lacaf/kr vk; ,oa O;; fooj.k dh vuqlwph fuEu :i ls izLrqr dh tk;sxh%&

15-9

vkarfjd fu;a=.k

vuqlwfp vkbZ-&11 %& iz'kklfud O;; dh vuqlwfp & 'kh"kZokj O;;

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

393

v/;k;& 16

LFkk;h ifjlEifÙk;k¡

16-1

izLrkouk

¼d½ vk/kkjHkwr ifjlaifRr;ka

iFk ,oa iqy

ty ladeZ

LFkk;h ifjlEifr;k¡ laca/kh bl v/;k; dk mís'; gS%&

vkidks LFkk;h ifjlEifÙk;kas ls lacaf/kr ys[kkad.k fl)krksa rFkk LFkk;h ifjlaifÙk;ksa ls lacaf/kr ysu&nsu

djus ds i)fr dh tkudkjh nsuh gSA

vkidks LFkk;h ifjlaifÙk;ksa ds Ø;@vtZu rFkk O;;u laca/kh ys[kkad.k i)fr ls ifjfpr djkuk gSA

ifjlaifÙk;ksa ds iqueqZY;kad.k rFkk gkzl ls voxr djkuk gSA

bl v/;k; ds ckn

vkidks ifjlaifRr;ksa ds ntZ djus] laO;ogkjksa dks oxhZd`r djus laca/kh ys[kkad.k i)fr dh tkudkjh

gksxhA

bldk /kkj.kkvksa ,oa js[kkafdr fl)karksa dh ljkguk djsasxsA

16-1

bl v/;k; esa uxjikfydk ds ifjlaifÙ;ksa laca/kh ysunsu ds fy, vuq'kaflr ys[kkad.k iz.kkyh vUrfoZ"V gSa

16-2

LFkk;h ifjlEifÙk;ka uxjikfydk dh os ifjlaifr;k¡ gSa tks yEch vof/k rd ds mi;ksx gsrq cuh gSA buls

lsok iznku dh tkrh gSA budk iqu% foØ; uxjikfydk ds lkekU; dk;Z dykiksa esa 'kkfey ugh gSA

16-3

LFkk;h ifjlaifÙk;ksa dks vius uhth mi;ksx ;k tu lk/kkj.k ds ykHk gsrq mi;ksx esa yk, tkus ds fy,

fufeZr ;k vf/kxzfgr ;k migkj ;k nku esa fy;k tk ldrk gSA uxjikfydkvksa }kjk fufeZr ifjlaifÙk;ksa

ds fuekZ.k ls lacaf/kr ys[kkad.k O;ogkj dk o.kZu v/;k;&11 tks ^^yksdfuekZ.k** ij gS] esa fd;k x;k gS]

n`"VC/k gSA

16-4

bl v/;k; esa ifjlaifÙk;ksa ds Ø;@ vf/kxzg.k ,oa O;;u dh ys[kk i)fr;ksa dk o.kZu gSA bl v/;k; esa

uxjikfydk dh lHkh ifjlaifÙk;ksa dk iquewZY;kad.k rFkk mu ij ewY; gkzl ds ys[kkad.k dks Hkh 'kkfey

fd;k x;k gS ftldh ppkZ v/;k;&11 tks yksdfuekZ.k rFkk v/;k; 22 tks fo'ks"klaO;ogkjks ij gS] esa dh

x;h gS( nz"VO; gSA

16-5

bl v/;k; esa of.kZr ifjlaifÙk;ka eq[; :i ls vk/kkjHkwr ifjlaifÙk;ka rFkk vU; ifjlaifÙk;ka ds :i esa

oxhZd`r dh x;h gS] ftudh lwph esa fuEu 'kkfey gS %&

mnkgj.k&

iqy]

ifjorZuh; ekxZ vkfn

uydwi

forj.k iz.kkyh vkfn

396

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

okfgr ey] ukyk

cktkj ,oa cqpM+ [kkuk

lkoZtfud iznhiu

¼[k½

vU; ifjlaifÙk;k¡ %

Hkwfe

Hkou

midj.k] lkt lTtk] fQfVaXl] fo|qrh; midj.k

dk;kZy; ,oa vU; midj.k

okgu

LokLF; laca/kh ifjlaifÙk;k¡

[kqyk ukyk

Hkwfexr ukyk vkfn

cktkj

cqpM+ [kkuk

fctyh cÙkh ds [kaHks

ltkoVh ,oa fo|qrh; fQVhaXl vkfnA

Hkwfe

eSnku vkfn

LVsfM;e ¼[ksy dk eSnku½

Vkmu gky vkfn

dsfcusV] vkyekjh

dqflZ;k¡ vkfn

,;j&dUMh'kuj

dEI;wVj gkMZos;j vkfn

,EcqysUl] cl vkfn

'khr rki x`g midj.k

fpfdRldh; midj.k vkfnA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

397

16 -6

vpy LFkk;h ifjlaifRr;ksa ds vfHkys[k vpy laifRr iath tks izi=&th0b0,u0&31 esa gS rFkk py

LFkk;h ifjlaifRr;ksa ds vfHkys[k py laifRr iath tks izi=&th0b0,u0&32 esa gS] esa la/kkfjr gksaxsA

16 -7

LFkk;h ifjlaifRr;ksa ls lacaf/kr laO;ogkjksa dks ntZ djus] ys[kkafdr djus rFkk O;ogkj djus ds fy,

fuEu ys[kkad.k fl)kar viuk;s tk;saxs%&

¼d½

lHkh ifjlaifÙk;ka ykxr ls ewY;gkzl ?kVkdj ntZ gksxkA ykxr dk vFkZ okLrfod O;; dk ifjlaifÙk;kas

dh iquewZY;kafdr ykxr gSA LFkk;h ifjlaifÙk;ksa ds ewY; eas mUgs izkIr djus ;k vf/k"Bkfir djus ;k

fuekZ.k djus] m/kkj ij C;kt tks vf/kxzg.k ij lh/ks Hkkfjr gks ldrs gSa ;k fuekZ.k ds ekeysa esa

ifjlaifÙk;ksa ds vf/kxzg.k ;k vU; vuqlaxh vkSj v|ru ijks{k O;; lfEefyr gSA

¼[k½

blds vykos ifjlaifÙk;ks esa lao)Zu ;k fodkl ftlls bldh mi;ksfxrk ;k mi;ksxh thou c<+ tkrk gS]

dks iwathd`r fd;k tk ldrk gS rFkk bls ifjlaifÙk dh ykxr esa 'kkfey fd;k tk ldrk gSA

¼x½

dksbZ ifjlaifÙk ftls eq¶r esa vf/kxfgr fd;k x;k gS ;k ftlds fy, fdlh jkf'k dk Hkqxrku ugha gqvk gS]

ds fy, ekewyh jkf'k 1@ ds O;; ij ntZ gksxhA

¼?k½

;fn dj ;k izHkkj ds Hkqxrku ugh fd, tkus ds dkj.k fdlh ifjlaifRr dks tcju vf/kxzfgr fd;k x;k

gS rks cdk;k jkf'k tks vfHkys[kks esa ntZ gks] dks blds vf/kxzg.k dh ykxr ekuk tk,xk ,oa rnuqlkj blh

jkf'k ij ifjlaifRr dk ewY; ntZ gksxkA

¼p½

ifjlaifÙk;ksa dk iwuewZY;kad.k LFkk;h izkf/kd`r lfefr ds fyf[kr Lohd`fr ij gh gksxkA iquewZY;kad.k ds

dkj.k ifjlaifÙk;ksa ds ewY; o`f) dh jkf'k dks uxjikfydk fuf/k esa iquZewY;kad.k fjtoZ [kkrs esa ØsfMV

fd;k tk,xkA

ifjlaifÙk;ksa ds 'kq) ewY; es deh gksus ij bl deh dh jkf'k dk vk; O;; ys[kk esa Hkkfjr fd;k tk,xkA

lkekU;r% LFkk;h ifjlaifÙk;ksa dk iquewZY;kad.k fuEu ifjfLFkfr;ksa esa gks ldrk gSA

¼d½

l{ke izkf/kdkj ls Lohd`fr izkIr dj LFkk;h laifÙk ds tehu ds mi;ksx ,oa Hkou fuekZ.k dk;ksZ esa

okf.kfT;d fodkl gsrq dk;Z izkjaHk fd;k x;k gksA

¼i½

iêk ij nsrs le;] ;k

¼ii½

uxjikfydk ckWM tkjh djrs le;A

¼N½

fdlh oxZ ds ifjlaifÙk;ksa ds 'kq) ewY; ml oxZ ds ifjlaifÙk;ksa ds fo#) izkI; jkf'k ls c<+uh ugha

pkfg,A

LFkk;h ifjlaifÙk;ksa ds iqueZwY;kafdr va'k ij yxs ewY; gkzl dks LFkkukarfjr dj lerqY; jkf'k

iqueZwY;kad.k fjtoZ ls ?kVk nh tk,xhA

¼t½

Hkwfe dks NksM+ dj 'ks"k lHkh ifjlaifÙk;ksa ij lh/kh js[kk i)fr ¼,l0,y0,e0½ ls ewY;gzkl yxk;k

tk,xkA ewY; gkzl dh nj izR;sd izdkj ds LFkk;h ifjlaifÙk ds fy, ljdkj }kjk fofgr vuqekfur

mi;ksxh thou ij vk/kkfjr gksxhA 5000 :0 ds de dh lHkh ifjlaifÙk;kas dk mlh o"kZ 'kr&izfr'kr

ewY;gzkl fd;k tk;sxkA ewY; gzkl dh nj vuqlwfp 6-1 esa nh x;h gSA

16 -2

ys[kkad.k ds fl)kar

iquewZY;kd.k dh 'krZ&

398

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼>½

lHkh ifjlaifÙk;ka ftudk iwjh rjg ewY;gzkl gks x;k gS] dks ys[kk iqLr esa 1 :0 ij fn[kk;k tk,xkA

¼V½

ftu ifjlaifÙk;ksa dks Ø;@fuekZ.k ys[kkad.k o"kZ esa igyh vDVwcj ds igys gqvk gS] mu ij iwjh nj ls

ewY;gzkl dk izko/kku fd;k tk,xkA

¼B½

ftu ifjlaifÙk;ksa dk O;;u ys[kkad.k o"kZ ds igyh vDVwcj ;k mlds ckn gqvk gS] muij iwjs nj ls

ewY;gzkl dk izko/kku fd;k tk;sxkA ftu ifjlaifÙk;ksa dk fuiVku ys[kkad.k o"kZ ds igyh vDVwcj ds

igys gqvk gks] mu ij vk/kh nj ls ewY;gzkl dk izko/kku fd;k tk,xkA

¼M½

,slh ifjlaifÙk;ka tks iath esa ntZ gS ijUrq ftUgsa HkkSfrd :i ls izkIr ugh fd;k x;k gS] dh fu/kkZfjr

vof/k ds ckn ljdkj dh Li"V Lohd`fr izkIr dj viysf[kr fd;k tk,xkA

¼<+½

Hkwfe ftls ljdkj }kjk fu'kqYd vf/kxzfgr fd;k x;k gS ;k tks O;fDr fo'ks"k ;k laLFkku }kjk fof'k"V

/kekZnk mís';ks ds fy, fu%'kqYd nh x;h gS] dks 1 :0 ds ewY; ij fn[kk;k tk,xkA

¼.k½

tgk¡ ifjlaifÙk;ksa dk LokfeRo uxjikfydk dks LFkkukarfjr ugh fd;k x;k gS ijUrq tks uxjikfydk

}kjk vuqefr izkIr dj dCts esa gS] dks LFkk;h ifjlaifÙk;ksa dh iath esa 'kfey dj 1 :0 ewY; ij fn[kk;k

tk,xk] ijUrq iath esa ;g Li"V :i ls vafdr jgsxk fd ;fn ljdkj Hkfo"; esa fdlh le; bl ifjlaifÙk

dks okil ys ysrh gS rks bl izfof"V dks myV fn;k tk ldsxkA ,slh ifjlaifÙk;ksa dks fodflr djus dh

ykxr lacaf/kr ys[kk 'kh"kZ esa Hkkfjr dh tk;sxhA

¼r½

ftu ifjlaifÙk;ksa dk ewY; ,d :i;k gS muij ewY;gzkl ugha yxk;k tk,xk mnkgj.kkFkZ fu%'kqYd izkIr

ifjlaifÙk;ka ;k ,slh ifjlaifÙk;ksa tks uxjikfydk dks LFkkukarfjr ugha gS bR;kfnA

¼Fk½

Hkwfe ds fodkl dh ykxr tSls leryhdj.k] HkjkbZ ;k vU; dksbZ fodkl dh xfrfof/k;k¡ dks Hkwfe ds

ykxr ds :i esa ewY; jkf'k esa 'kkfey fd;k tk,xkA

¼n½

ewfÙk;k¡ rFkk fojklr dh laifÙk;k¡& ewfÙk;k¡ ,oa cgqewY; dykd`fr;ka viuh iwjh ykxr ij fn[kk;h

tk;sxh rFkk muij dksbZ ewY;gzkl Hkkfjr ugh gksxkA

¼/k½

ikdZ ,oa [ksy ds eSnku dh Hkwfe ftlesa Hkwfe dk fodkl ykxr lkfey gS] dks Hkwfe ds ykxr eas Hkkfjr

fd;k tk,xkA ikdZ ,oa [ksy eSnkuksa esa vU; lqfo/kk;sa] ikdZ ,oa [ksy ds eSnku ds ewY; esa 'kkfey gksaxhA

¼i½

dksbZ Hkou@lajpuk@;a= ,oa la;a= vkfn ftldk fuekZ.k@ vf/k"Bkiu ikdksZ ;k [ksy ds eSnkuksa esa gqvk

gS rFkk tks bl gsrq mi;ksx esa yk, x, gS] dks leqfpr ys[kk 'kh"kZ esa Hkkfjr fd;k tk,xkA

¼Q½

,slh ifjlaifÙk;ka ftudks rduhdh :i ls vizpfyr ewY;kafdr fd;k x;k gS rFkk ftUgs fuiVku gsrq

j[kk x;k g]S dks muds 'kq) cgh ewY; ;k 'kq) izkI; ewY; tks Hkh de gks] ij fn[kk;k tk,xkA

¼c½

uxjikfydk dh vewrZ vkfLr;ka ftlesa dEI;wVj lk¶Vos;j Hkh 'kkfey gS] ds ykxr lk¶Vos;j dks

dk;kZfUor djkus gsrq ijke'kZnkrk dks fd;s x;s 'kqYd Hkqxrku ds lkFk fd;k tk;sxkA

tc vewrZ vkfLr;k¡ dks fodflr fd;k tk; rkfd uxjikfydk budk mi;ksx vkusokys le; esa vkfFkZd

ykHk dekus ds fy, djs rks bls iw¡thd`r fd;k tk,xkA ;fn ,slk ugh gks rks iwjk O;; jktLo O;; djkj

fn;k tk,xk vewrZ vkfLr;ksa dk ifj'kks/ku ikap o"kksZ ;k muds mi;ksxh thou ¼tks Hkh igys gks½ dh vof/k

esa fd;k tk,xkA

¼Hk½

;fn uxjikfydk us _.k fy;k gS ;k fQj ifjlaifÙk;ka] ifjlaifÙk;ksa ds lewg ds fuekZ.k ds fy, m/kkj

fy;k gS rks bl ij yxus okys O;kt dks lacaf/kr ifjlaifÙk;ksa ;k ifjlaifÙk;ksa ds lewg ds ewY; esa 'kkfey

fd;k tk,xkA ;fn fdlh _.k fo'k"k ds ckjs esa ;g igpkuuk laHko ugh gks fd ;g fdl ifjlaifÙk ls

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

399

lacaf/kr gS rks bls iwathd`Ùk djus dh dkjZokbZ Hkkfjr vkSlr fof/k ls dh tk;sxhA Hkkfjr vkSlr dh x.kuk

ifjlaifÙk ds iw.kZ gksus@ fufeZr gksus dh vof/k rFkk mlesa fd, x, fofuos'k ij fopkj dj fd;k

tk;sxkA

¼e½

m/kkj ykxr esa O;kt] cSad izfro)rk izHkkj rFkk vU; vYidkyhu ,oa nh?kZ dkyhu m/kkjh rFkk lacaf/kr

NwV@fizfe;e ds ifj'kks/ku dks 'kkfey fd;k tk,xkA

¼;½

m/kkj ykxr dks ewY; esa 'kkfey djus dh dkjZokbZ ekSfyd :i ls ifjlaifÙk dks cukus rFkk mudk

mi;ksx ;k foØ; iwjk gksus ds ckn can gks tk;sxhA lEifÙk lkekU; mi;ksx ;k foØ; ds fy, rS;kj rc

ekuh tk;sxh tc bldk HkkSfrd fuekZ.k ;k mRiknu iw.kZ gks tk;A Hkys gh lkekU; iz'kklfud dk;Z vHkh

viw.kZ gh gksA ,slh ifjlaifRr ftlds fy, vuqnku feyk gks ewY; gkzl dh x.kuk ifjlaifÙk ds ldy

ewY; ij ifjxf.kr gksxh vFkkZr ifjlaifÙk ds ewY; ls vuqnku dh jkf'k ?kVk;h ugha tk ldsxhA

16-8

bl [kaM esa ifjlaifÙk;ksa ls lacaf/kr ysu nsu ds ys[kkad.k ds ifjisz{; esa vfHkys[kksa] iaft;ksa] nLrkostksa]

izi=ksa ,oa ys[kk izfof"V;ksa dk o.kZu gSA ifjlaifÙk;ksa ds ys[kkad.k ds fy, tks izi= ykxw gS os lkekU;r%

uxjikfydkvksa esa LFkk;h ifjlaifÙk ls lacaf/kr ysu nsu esa mi;ksx esa yk, tkrs gaSA

16-9

LFkk;h ifjlaifÙk;ksa ds ys[kkad.k dh i)fr dk o.kZu fuEufyf[kr gS%&

¼d½

uxjikfydk }kjk fu/kkZfjr fl)karks ,oa i)fr;ksa ds vuq:i bPNqd fufonknkrkvksa ls vxz/ku tek izkIr

dh tk ldrh gSA lafonk vkoaVu gksus ds ckn vlQy fufonknkrkvksa dks vxz/ku tek dh jkf'k okil nh

tk;sxhA

¼[k½

vko';d ifjlaifÙk;ksa ds Ø; dh lafonk lQy vkiwfrZ drkZ dks vkoafVr dh tk,xh rFkk laosnd dks

Øekns'k fuxZr fd;k tk,xkA ftlesa vkiwfrZdrkZ dks fu/kkZfjr fof'kf"V dh oLrqvksa dh vkiwfrZ dk mYys[k

jgsxkA

¼x½

,djkjukek rFkk uxjikfydk 'krksZ ,oa izfØ;kvksa ds vuq:i rFkk Ø; ,djkjukek dh 'krksZ ds vuqlkj

laonsd ds fy, vfxze dk izko/kku fd;k tk ldrk gSA

¼?k½

foi= izkIr gksus ij lacaf/kr foHkkx LFkk;h ifjlaifÙk ds Ø; @ vf/kxzg.k ds fy, ,d Hkqxrku vkns'k

izi= thb,u&15 esa rS;kj djsxk rFkk ys[kk foHkkx dks Hkstsxk] tks lqjf{kr tek ,oa vU; dVkSfr;ka

ftudk mYys[k ,djkjukek esa gqvk gks] ds le;kstu ds mijkar Hkqxrku djsxkA

16-10

fufonk lefiZr djrs le; uxjikfydk }kjk fu/kkZfjr nj ij fufonknkrkvksa ls vxz/ku izkIr fd;k tk

ldrk gSA izkIr dh x;h jkf'k ds fy, izi= thb,u&8 esa izkfIr jlhn nh tk,xhA laxzfgr vxz/ku dks

laosndks ls tek ysus] vlQy fufonknkrkvksa dks vxz/ku tek okil djus rFkk lQy fufonknkrk ds

vxz/ku dks lqjf{kr tek esa LFkkukarfjr djus rFkk bls okil djus dk ys[kkad.k mlh rjg gksxk tSlk

fd v/;k;&11 tks ^yksd fuekZ.k* dk gS] eas crk;k x;k gSA

;fn ,djkjukek dh 'kÙkkZsa ds vuqlkj vfxze ds :i esa ,d r; izfr'kr

lqjf{kr tek esa laxzfgr djuk gks rks lQy fufonknkrk ls izkIr jkf'k ds fy, ,d jlhn

¼izi=&th0b0,u0&8½ esa nh tk;sxhA lqjf{kr tek izkIr djus ,oa vkns'k ds lQy dk;kZUo;u ds ckn

okilh dh izfØ;k v/;k;&11 yksd fuekZ.k esa fofgr dh x;h gSA

16-3

ys[kk vfHkys[k rFkk i)fr;k¡

vxz/ku tek dk ys[kkad.k

16--11

lqjf{kr tek dk ys[kkad.k %&

400

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

16--12

,djkjukek dh 'kÙkkZsa ds vuq:i vkiwfÙkZdÙkkZ dks vfxze fn;k tk ldrk gSA vfxze Hkqxrku ,oa ys[kkad.k

dh izfØ;k ogh gksxh tSlk v/;k;&11 yksd fuekZ.k esa mfYyf[kr gSA

LFkk;h ifjlaifRr;ksa dks ntZ djus @ vftZr djus ls lacaf/kr ys[kkad.k

tks foHkkx ifjlaifRr;ksa dk Ø; @ vtZu djsxk og izi= th0b0,u0&15 esa LFkk;h ifjlaifRr;ksa ds Ø;

@ vtZu ds fy, Hkqxrku vkns'k izi= rS;kj dj ys[kk foHkkx dks HkstsxkA LFkk;h ifjlaifRr;ksa ds Ø;

dh izfof"V gsrq ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

fdlh fo'ks"k oxZ dh lHkh ifjlaifÙk;k¡ mlh oxZ ds v/khu ys[kkafdr gksxhA

LFkk;h ifjlaifÙk;ksa dh ykxr esa mudk vf/k"Bkkiu] izHkkj] dj ,oa vU; vuqlaxh O;; tks ifjlaifRr ds

vf/kxzg.k esa fd;k tk; tSls ifjogu 'kqYd] canjxkg O;;] vkfn lfEefyr jgsaxsA

LFkk;h ifjlaifÙk;k¡] vkiwfrZ drkZ ys[kk] lqjf{kr tek ys[kk ,oa vkiwfrZdrkZ dks vfxze ys[kk esa ntZ djkus

dh izfØ;k ogh gksxh tSlk v/;k;&5 lkekU; ys[kkad.k i)fr esa vafdr gSA vU; lHkh ys[kk izfof"V;ksa

dks [kkrk ys[kk esa ntZ djus dk rjhdk og tks bl v/;k; esa vkxs crk;k tk,xk gksxkA tc dHkh jksdM+

;k cSad ys[kk vUrfoZ"V gks tjuy esa izfof"V ugha gksxhA

16-14

fd;k x;k Hkqxrku ntZ djuk %&

l{ke izkf/kdkj ls vuqeksnu izkIr gksus ij ys[kk foHkkx cSad Hkqxrku Hkkmpj izi= thb,u&5 esa rS;kj

djsxk rFkk v/;k;&5 lkekU; ys[kkadu i)fr;k¡ esa ;Fkk izko/kkfur rjhds ls ,d psd rS;kj djsxkA

Hkqxrku ds ckn ys[kk foHkkx fuEu izfof"V ikfjr djsxkA

350100301

vkiwfrZdrkZ fu;a=.k ys[kk&uxjikfydk fuf/k

MsfcV

450210000

To eq[; cSad [kkrk

ØsfMV

Jksr vfHkys[k&

Hkqxrku izi= thb,u&15

v|ru gksus okys vfHkys[k

cSad ogh] [kkrk] Hkqxrku foi= iath izi= dhb,u&14

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;A

16--13

LFkk;h ifjlaifRr;ksa dks ntZ fd;k tkuk

uksV %&

dksM

fooj.k

MsfcV

ØsfMV

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

401

6-15

LFkk;h ifjlaifÙk esa dksbZ ,slk foLrkj ;k fodkl O;; ftlls mldh mi;ksfxrk ;k blds mi;ksxh thou

esa o`f) gksrh gks dk mls LFkk;h ifjlaifÙk ewY; esa 'kkfey fd;k tk,xkA LFkk;h ifjlaifÙk ds foLrkj ,oa

fodkl dh ys[kkad.k i)fr ogh gksxh tSlh v/;k; esa igys fof.kZr gS%

LFkk;h ifjlaifÙk;ksa dk ewY; gkzl

16-16

o"kZ ds var esa lHkh Js.kh ds ifjlaifÙk;ksa ij ewY; gkzl ftldh nj vuqlwfp 16-1 eas gS] ds vk/kkj ij

Hkkfjr gksxhA izR;sd o"kZ esa izko/kkfur gksxk ewY;gzkl dh x.kuk fu/kkZfjr vads{k.k fl)karksa ds vuqlkj

gksxh & mnkgj.kkFkZ

1 vDVwcj ls igys izkIr LFkk;h ifjlaifÙk ij iwjh nj ls rFkk mlds ckn izkIr ifjlaifÙk ij vk/kh nj ls

ewY; gkzl yxk;k tk,xk ewY; gkzl dh x.kuk dk ,d mnkgj.k lkfj.kh 16-1 esa fuEu:i ls fn[kk;h

x;h gSA

16-17

LFkk;h ifjlaifÙk;ksa ij ewY; gkzl

ewY; gkzl ds izko/kku gsrq ¼ns[ksa fuEu lkfj.kh 16-1½ ys[kk foHkkx fuEufyf[kr izfof"V;k¡ ikfjr djsxkA

272000000

-------ij ewY; gkzl

MsfcV

411000000

To lafpr ewY; gkzl

ØsfMV

Jksr vfHky[k&

x.kuk i=d

vapy laifÙk iath izi=& thb,u&31

16-18

vapy laifÙk iath] pylaifÙk iath rFkk lkoZtfud iznhiu O;oLFkk dh iath Øe'k% izi= th-b-,u-&31]

32 ,oa 37 esa la/kkfjr gksxh rFkk bUgsa ewY; gkzl ds izko/kku ds ckn v|ru dj fy;k tk,xkA

dksM

fooj.k

MsfcV

ØsfMV

v|ru fd, x, vfHkys[k&

tjuy ogh] [kkrk] py laifÙk iath&izi= thb,u&31

uksV %&

izR;sd Js.kh dh ifjlaifÙk;ksa ds fy, vyx&vyx izfof"V;k¡ ikfjr gksxhA

fu{ksi fuf/k dh LFkkiuk

402

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

16-19

uxjikfydk;sa ifjlaifÙk;ksa ds foLFkkiu gsrq fu{ksi fuf/k dh LFkkiuk dj ldrh gSA bu lHkh ekeyksa eas

fuEufyf[kr izfØ;k dk vuq'kj.k fd;k tk,xkA

16-20

eq[; cSad ys[kk ls ifjlaifÙk foLFkkiu ys[kk esa LFkkukarj.k ntZ djuk(

uxjikfydkvksa }kjk foÙkh; izfrosnuks dks Lohdkj fd, tkus ds rqjr ckn okf"kZd ewY; gkl izko/kku ds lerqY;

jkf'k eq[; ys[kk ls ifjlaifÙk foLFkkiu ys[kk esa LFkkukarfjr dj nh tk,xh ftlds fy, ys[kk foHkkx

fuEu izfof"V ikfjr djskxkA

uxjikfydk fuf/k ls _.k'kks/ku fuf/k dh LFkkiuk %&

dksM

fooj.k

MsfcV

ØsfMV

310100100

uxjikfydk fuf/k&lkekU; fuf/k [kkrk MsfcV

311520000

To fu{ksi fuf/k&ifjlaifÙk foLFkkiu ys[kk

ØsfMV

Jksr vfHkys[k&

x.kuk i=d] pky laifÙk iath&izi= thb,u&32] vplaifÙk iath

izi=&thb,u&31]

x.kuk i=d

dksM

fooj.k

MsfcV

ØsfMV

450410000

ukfer cSad ys[kk

MsfcV

ØsfMV

450210000

Vw] cSad [kkrk

MsfcV

Jksr vfHkys[k&

x.kuk i=d] py laifÙk iath izi= thb,u&32] vpy lEifÙk iath& izi= thb,u&31]

v|ru fd, x, vfHkys[k&

tjuy ogh] [kkrk

cSad dk uke ,ao [kkrk la[;k vafdr fd;k tk;A

16-21

bl fuf/k dks bl izdkj vyx fd;k tkuk pkfg, rkfd ftl Js.kh dh ifjlaifÙk ds fy, fu{ksi fuf/k dh

LFkkiuk gq;h gS ml Js.kh dhs ifjlaifÙk ds Ø; ;k vtZu ds fy, bldk mi;ksx fd;k tk;A

16-22

ifjlaifÙk foLFkkiu iath izi= ihb,u&36 esa ifjlaifÙk Js.khokj la/kkfjr dh tk,xh rkfd fdlh foÙkh;

o"kZ es ewY; gkzl ds fo#) fd, x, izko/kku ds vuq:i ifjlaifÙk fd foLFkkiu cSad ys[kk esa fuf/k tek

fd, tkus ds ckn bls v|ru fd;k tk lds rFkk bl ys[kk esa j[kh fuf/k dk mi;ksx ifjlaifÙk ds Ø;@

vf/kxzg.k@mRiknu ds fy, fd;k tk ldsA

LFkk;h ifjlaifÙk;ksa ds Hkqxrku eq[; cSad [kkrk ls fd;s tkus ij ys[kk foHkkx }kjk vtZu ykxr ds

lerqY; jkf'k ifjlaifÙk foLFkkiu ys[kk ls eq[; cSad ys[kk esa LFkkukarfjr dj fn;k tk;sxk rFkk ys[kk

foHkkx }kjk fuEufyf[kr izfof"V ikfjr dh tk,xhA

uxjikfydk fuf/k ds cSad [kkrk ls ukfer cSad eas fu{ksi fuf/k gsrq LFkkukarj.k&

16-23

ifjlEifÙk foLFkkiu ys[kk ls eq[; cSad ys[kk esa fuf/k dk LFkkukarj.k ntZ djuk&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

403

fu{ksi fuf/k ds fy, ukfer cSad ys[kk ls uxjikfydk fuf/k ds cSad [kkrk esa fuf/k dk

LFkkukarj.k &

LFkk;h ifjlaifÙk;ksa ds fuiVkjk ij ewY; gkzl yxkus dh izfof"V ntZ djkuk

dksM

fooj.k

MsfcV

ØsfMV

16-26

LFkk;h ifjlaifÙk dk O;;u ntZ djuk&

dksM

fooj.k

MsfcV

ØsfMV

451210000

cSad [kkrk

MsfcV

450410000

To ifjlaifÙk foLFkkiu ys[kk

ØsfMV

Jksr vfHkys[k&

cSad }kjk Lohd`r tek pkyku

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk] ifjlaifÙk foLFkkiu iath&izi=

thb,u&36

ifjlaifÙk foLFkkiu fuf/k ls Ø; fd;k tkuk &

dksM

fooj.k

MsfcV

ØsfMV

311520000

fu{ksi fuf/k&ifjlaifÙk foLFkkiu ys[kk MsfcV

310100100

Vw] uxjikfydk fuf/k& lkekU; fuf/k ys[kk

ØsfMV

Jksr vfHkys[k&x.kuk i=d] py ,oa vpy ifjlaifÙk;ksa dh iaft;k

Øe'k% izi= thb,u&32 ,oa 31 esaA

LFkk;h ifjlaifÙk;ksa dh foØh@ fuiVku %&

LFkk;h ifjlaifÙk;ks dk foØ; ;k fuiVku fuykeh ;k fdlh vU; rjhds ls gks ldrk gS] fufonknkrkvksa ls

izkIr vxz/ku tek] vlQy fufonk nkrkvksa dk vxz/ku tek dh okilh lQy fufonknkrk ds vxz/ku dk

lqjf{kr tek esa ifjorZu rFkk bldk lek;kstu mlh izdkj gksxk tSlk v/;k; 11 esa yksd fuekZ.k eas

crk;k x;k gSA

fcdh gqbZ ifjlaifÙk ftl Js.kh dh gS mlds fy, fofgr nj ls ewY; gkzl dk izko/kku fd;k tk;sxkA ftl

vof/k esa foØ; gksxk mlds vk/kkj ij ewY;gkzl nj ls LFkk;h ifjlaifRr ds ykxr ij ewY; gzkl

ifjxf.kr gksxk ¼1 vDVwcj ds igys csps tkusij vk/ks nj ls rFkk 1 vDVwcj ds ckn csps tkus ij iwjh nj

ls ewY; gkzl yxsxk½ ewY; gkzl ds izko/kku gsrq ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

272000000

-----ewY; gkzl ¼vafdr gks½

MsfcV

411000000

To lafpr ewY; gkzl

ØsfMV

Jksr vfHkys[k&

x.kuk i=d

v|ru fd, x, vfHkys[k& tjuy] ogh] [kkrk

ifjlaifÙk ds foØ; fd, tkus dh fLFkfr esa ys[kk foHkkx ewY; gzkflr cfgewY; ¼MCY;w0Mh0Hkh0½ ifjxf.kr

djsxk tks LFkk;h ifjlaifÙk ykxr & lafpr ewY; gkzl ¼iwoZorhZ o"kZ rd½& orZeku o"kZ esa ewY; gkzl

izko/kku tSlk fd fuEufyf[kr lkfj.kh 16-2 esa of.kZr gS] ds vuq:i ys[kk foHkkx fuEu izfof"V ikfjr

djsxkA

404

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

dksM

fooj.k

MsfcV

ØsfMV

16-27

LFkk;h ifjlEifÙk ds O;;u ls izkIr jkf'k dh izkfIr ntZ djuk&

16-28

lqjf{kr tek okilh ntZ djuk %&

410900000

O;;u gksus okyh ifjlaifÙk;k¡ MsfcV

411000000

lafpr ewY; gkzl

MsfoV

410000000

To LFkk;h ifjlaifÙk;k¡

ØsfMV

Jksr vfHkys[k&

x.kuk i=d

v|ru fd, x;s vfHkys[k& tjuy ogh] ystj

y?kq 'kh"kZ ;k ys[kk dk foLr`r 'kh"kZ tSlk ykxw gks ntZ fd;k tk;A

;g jkf'k ifjlaifÙk ds ewY; gkzl ogh ewY; ¼MCY;w0Mh0Hkh0½ ds cjkcj gksxhA

mnkgj.k ds fy, bldh x.kuk rkfydk 16-2 esas fuEufyf[kr :i ls vafdr gSA

jkf'k izkIr gksus ij ys[kk foHkkx fuEu izfof"V djsxk %&

dksM

fooj.k

MsfcV

ØsfMV

450210000

cSad [kkrk

MsfcV

350900000

To foØh ls izkfIr;k¡

ØsfMV

Jksr vfHkys[k&

nSfud laxzg.k lkj&izi= thb,u&13

v|ru fd, x, vfHkys[k& cSad ogh] [kkrk py ,oa vpy lEifÙk dh iath Øe'k% izi= thb,u&32

,oa 31 esaA

cSad dk uke ,oa [kkrk la[;k ntZ fd;k tk;A

ftl jkf'k ij LFkk;h ifjlaifÙk dk O;;u r; gks mlls ;g izfof"V gksxhA

LFkk;h ifjlaifÙk ds O;;u ds ckn izkIr lqjf{kr tek ¼;fn gks½ dj okilh dh tk,xh rFkk ys[kk

foHkkx fuEu izfof"V ikfjr djsxkA

dksM

fooj.k

MsfcV

ØsfMV

340100200

vkiwfrZdrkZ dk lqjf{kr

MsfcV

tek&uxjikfydk fuf/k

450210000

To cSad [kkrk

ØsfMV

Jksr vfHkys[k&

Hkqxrku vkns'k izi= thb,u&15

v|ru fd, x, vfHkys[k&

cSad ogh] [kkrk

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

405

16-29

ewY; gkzl oghewY; ¼MCY;w-Mh-Hkh-½ ds vk/kkj ij&

lkfj.kh 16-2

LFkk;h ifjlaifÙk ds ykHk ;k gkfu dh x.kuk&

Øekad

fooj.k

ykHk dh n`f"V ls jkf'k

gkfu dh n`f"V jkf'k

16-30

LFkk;h ifjlaifÙk ds ?kkVs dks ntZ djkuk

ifjlaifÙk;ksa dk LFkkukarj.k gkfu ;k ykHk ij fd;k tk,xk tSlk fd fuEufyf[kr lkfj.kh 16-2 esa gSA

ftl Js.kh dh ifjlEifÙk gks ml Js.kh ds fy, fu/kkZfjr ewY; gkzl nj ij foØh dh x;h ifjlaifÙk ij

ewY; gkzl dh x.kuk dh tkrh gS] csps x, LFkk;h ifjlaifÙk ds ewY; dh tkudkjh vpy laifÙk iath izi=

thb,u& 31 ls izkIr dh tk ldrh gS]

LFkk;h ifjlaifÙk dk

4000

400

okLrfod dk ewY;

tksM+s fodkl@foLrkj ij gqvk O;;

;ksx% ifjlaifÙk dk dqy ewY;

400

?kVk;s izkfIr ds o"kZ ls iwoZorhZ o"kZ rd

rd yxk;k x;k ewY; gkzl

800

?kVk;s orZeku o"kZ esa foØ; ds

ekg rd yxk;k x;k ewY; gkzl

200

O;;u dh x;h LFkk;h ifjlaifÙk

ij yxk dqy ewY; gkzl

1000

ewY; gkzl ogh ewY; ¼WMCY;w-Mh-Hkh-½ ¼x&N½

3000

300

?kVk, izkIr foØ; ewY;

4000

1000

LFkk;h ifjlaifÙk ds gVkus ls

gqvk ykHk ;k ¼gkfu½ ¼>&t½

1000

¼2000½

;fn ifjlaifr ifjlaifÙk dk O;;u ?kkVs esa gks rks LFkk;h ifjlaifÙk ds ?kkVs ds fy, ys[kk foHkkx fuEu

izfof"V ikfjr djsxkA

dksM

fooj.k

MsfcV

ØsfMV

35090000

foØ; izkfIr;ka

MsfcV

27110000

ifjlaifÙk ds fuiVku ij gkfu

MsfcV

410900000

To fuiVku dh izfØ;k esa ifjlaifÙk

ØsfMV

406

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

Jksr vfHkys[k&

nSfud laxzgk.k Lkkj&izi= thb,u& $3

v|ru gksusokys vfHkys[k&

tjuy ogh] [kkrk

uksV %&

okLor eas nksuks es ls dksbZ ,d fLFkfr gh vk;sxhA

¼d½

l{ke izkf/kdkj dh Lohd`fr izkIr dj LFkk;h ifjlaifÙk tehu dk okf.kfT;d mi;ksx rFkk

Hkou fuekZ.k dk;Z 'kq: fd;k x;k gks]

¼[k½

iêk ij nsrs le;( ;k

¼x½

uxjikfydk }kjk ca/kd izi= tkjh djrs le;

16-33

iquewZY;kad.k jkT; ljdkj dh fyf[kr Lohd`fr ds ckn fd;k tk ldrk gSA LFkk;h ifjlaifÙk;ksa ds

iqueZwY;kad.k ds ys[kkad.k dh izfØ;k dk o.kZu fuEu fyf[kr gS%&

LFkk;h ifjlaifÙk;ksa ds ewY; esa o`f) ;k deh ntZ djkuk

iwueZwY;kad.k fjtoZ ds ifj'kks/ku ntZ djuk

iwueZwY;kafdr ifjlaifÙk;ks dk O;;u ntZ djuk

¼d½

LFkk;h ifjlaifr;ksa ds ewY; o`f) dks ntZ djuk& LFkk;h ifjlaifÙk;ks ds iwuewZY;kad.k ls gq;h o`f) dks

lkekU; fuf/k fjtoZ [kkrk esa ØsfMV fd;k tk,xkA bl c<+ksrjh dks ntZ djus ds fy, fuEu ys[kkad.k

izfof"V gksxhA

dksM

fooj.k

MsfcV

ØsfMV

410000000

LFkk;h ifjlaifÙk;k¡

MsfcV

312600000

To iwuewZY;kad.k fjtoZ

ØsfMV

Jksr vfHkys[k&

iwueZwY;kad.k Lohd`fr laca/k ladYi

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk LFkk;h ifjlaifÙk;ksa dh iathA

¼[k½

LFkk;h ifjlaifÙk;ksa ds ewY; esa deh ntZ djuk&

LFkk;h ifjlaifÙk;ksa ds iquewZY;kad.k esa gq;h gkfu dks vk;&O;; ys[kk esa LFkkukarfjr dj fn;k tk,xkA

bl deh ds fy, fuEu ys[kkad.k izfof"V ntZ dh tk,xh %&

dksM

fooj.k

MsfcV

ØsfMV

270400100

foyksfir LFkk;h ifjlaifÙk;ka MsfcV

410000000

To LFkk;h ifjlaifÙk;k¡

ØsfMV

Jksr vfHkys[k&

iqueZwY;kad.k Lohd`fr laca/kh ladYi

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk] LFkk;h ifjlaifÙk;ksa dh iath

16-4

LFkk;h ifjlaifÙk;ksa dk iqueZwY;kad.k

16-32

lkekU;r% LFkk;h ifjlaifÙk;ksa dk iquZewY;kad.k fuEufyf[kr fLFkfr;ksa esa gksrk gS&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

407

¼x½

ewY; gkzl dk iquewZY;kad.k fjtoZ ds lkFk lek;kstu dh izfof"V ntZ djuk&

LFkk;h ifjlaifÙk ds iqueZwY;kafdr Hkkx ij Hkkfjr ewY; gkzl ds lerqY; jkf'k ls iquewZY;kad.k fjtoz

lek;ksftr@?kVk;k tk,xkA ys[kk foHkkx lek;kstu ds fy, fuEu izfof"V ntZ djsaxs &

312600000

iqueZwY;kad.k fjtoZ MsfcV

272000000

To ewY; gkzl

ØsfMV

v|ru fd, x, vfHkys[k& tjuy ogh] ys[kk] LFkk;h ifjlaifÙk;ksa dh iathA

¼?k½

iqueZwY;kafdr ifjlaifÙk;ksa dk O;;u ntZ djuk %&

;fn iquewZY;kafdr ifjlaifÙk;ksa dk O;;u fd;k x;k gS ;k mUgs vifyf[kr fd;k x;k gS rks muls lacaf/kr

iquewZY;kad.k fjtoZ Hkh myV fn;k tk,xkA

16-34

lacaf/kr LFkk;h ifjlaifÙk dks gkfu ;k ykHk tks ewY; gkzl ogh ewY; ls rqyuk esa gksxh rFkk ftls lacaf/kr

Js.kh ds ifjlaifÙk ds fy, fu/kkZfjr ewY; gkzl nj rFkk csps x, ifjlaifÙk ds ykxr ds vk/kkj ij

ifjxf.kr fd;k tk,xk dk mnkgj.k lkfj.kh 16-3 esa ntZ gSA foØh fd, x, ifjlaifÙk ds ykxr dh

tkudkjh vpy ifjlaifÙk iath ¼izi= thb,u&31½ ls izkIr gksxhA

LFkk;h ifjlaifÙk ds fuiVku ls gq;h ykHk ;k gkfu dh x.kuk

Øekad

fooj.k

ykHk dh n`f"V ls :-

¼d½

LFkk;h ifjlaifÙ dh okLrfod ykxr

5000

¼[k½

tksMs+&iquewZY;kad.k ds dkj.k o`f)

2500

¼x½

LFkk;h ifjlaifÙk dk dqy ewY; ¼d$[k½

7500

¼?k½

?kVk;sa& izkfIr o"kZ ls iwoZorhZ o"kZ rd dk ewY; gkzl

3500

¼p½

?kVk;s fuiVku ds ekg rd pkyw foÙkh; o"kZ dk ewY; gkzl

200

¼N½

fuiVku gq, LFkk;h ifjlaifÙk ij dqy ewY; gzkl

3700

¼t½

LFkkukarj.k ds le; LFkk;h ifjlaifÙk dk

ewY; gkzl ogh ewY; ¼d&N½

1300

¼>½

?kVk;s% fuiVku ls izkIr jkf'k

6000

¼V½

LFkk;h ifjlaifÙk ds ykHk ;k gkfu LFkkukarj.k ls gq;h

4700

ykHk @ gkfu ¼>&t½

vof/k ds vkjaHk rd LFkk;h ifjlaifÙk ls lacaf/kr lafpr ewY; gkzl rFkk orZeku vof/k ds ewY; gkzl esa

iqueZwY;kad.k ds dkj.k ifjlaifÙk ds ewY; esa gq;h o`f) dks 'kkfey fd;k x;k gS ¼vFkkZr :- 2000½

dksM

fooj.k

MsfcV

ØsfMV

lkfj.kh 16-3

408

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼1½

ifjlaifÙk ds LFkkukarj.k rFkk iqueZwY;kad.k fjtoZ dks miyVuk &

foØ;k/khu LFkk;h ifjlaifÙk ls lacaf/kr fuEufyf[kr izfof"V ys[kk foHkkx }kjk ikfjr gksxh %&

dksM

fooj.k

ØsfMV

410900000

fuiVku dh izfØ;k esa ifjlaifÙk

MsfcV

312600000

iqueZwY;kad.k fjtoZ

MsfcV

411000000

lafpr ewY; gkzl

MsfcV

To LFkk;h ifjlaifÙk;k¡

;g jkf'k ewY; gkzl ogh ewY; ds cjkcj gksxh ftldh x.kuk dk mnkgj.k lkfj.kh 16-3 esa fn[kk;k x;k

gSA y?kq 'kh"kZ rd ys[kk dk o`gr 'kh"kZ ¼tSlk ykxw gk½s vafdr fd;k tk; iquewZY;kafdr ifjlaifÙk;ksa ds

ykHk ;k gkfu dks ntZ djuk

bl laca/k esa dafMdk 16-30 ,oa 16-31 esa of.kZr izfof"V;k¡ ykHk ;k gkfu ds fy, ikfjr dh tk;sxhA

16-5

ifjlaifÙk iquLFkkZiu cSad ys[kk ls fuos'k

16-35

ifjlaifÙk iquLFkkZiu cSad ys[kk ls fd, x, fuos'k dh izfof"V fuos'k iath ¼izi= vkb,u&1½ esa dh tkrh

gSA bldh ppkZ v/;k;&17 fuos'k esa dh x;h gS fuos'k ds ekeysa esa dh tkus okyh tks ys[kk i)fr]

v|ru fd, x, ys[kk vfHkys[k rFkk ys[kkad.k izfof"V;k¡] ogh bl ekeys Hkh fuf/k ds fuos'k eas gksxhA

fuos'k( funs'k dk ifjiDork O;kt dks ntZ fd;k tkuk foØ;@ ifjiDork ls gq, ykHk@gkfu vkfn

ekeys blls lacaf/kr gSA budk o.kZu Hkh v/;k;&17 fuos'k esa fd;k x;k gSA

16-6

fo'ks"k izdkj ds ifjlaifÙk;ksa ds lkFk O;ogkj

fookn@eqdnesa ckth ls lacaf/kr ifjlaifÙk;k¡

16-36

uxjikfydk ds ys[kk vfHkys[kksa esa tsk ifjlaifÙk;ksa fookn@ ;k eqdnesa ckth ls lacaf/kr gS mUgsa foÙkh;

izfrosnu esa izdV djrs gq, uksV@vfHk;qfDr ntZ dj dgk tk,xk fd ;s fookn esa gSA lkFk gh eqdnesa ls

lacaf/kr ekeyksa esa rFkk izfrosnu dh frfFk dks okn dh fLFkfr crk;h tk,xhA

ifjlaifÙk iath esa ntZ ijUrq HkkSfrd :i ls vlR;kfir &

16-37

mu ifjlaifÙk;ksa dk fooj.k tks iath esa gS ijUrq vcrd HkkSfrd :i ls lR;kfir bafxr ugha gS] dks foÙkh;

izfrosnu esa uksV ds :i esa vafdr fd;k tk,xkA iath esa miyC/k ifjlaifÙk;k¡ tks HkkSfrd :i ls miyC/k

ugha gks dks ,d fo'ks"k vof/k ds mijkar ljdkj ls fo'ks"k vuqeksnu izkIr dj vifyf[kr fd;k tk,xkA

viys[ku ds fy, ys[kk foHkkx fuEu izfof"V ikfjr djsxkA

dksM

fooj.k

MsfcV

ØsfMV

270400000

vifyf[kr LFkk;h ifjlaifÙk;k¡

MsfcV

411000000

lafpr ewY; gkzl

MsfcV

410000000

To LFkk;h ifjlaifÙk;ka

ØsfMV

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

409

Jksr vfHkys[k&

viys[ku dk vuqeksfnr ladYi

v|ru vfHkys[k&

tjuy ogh] [kkrk

ys[kk dk y?kq 'kh"kZ ,oa o`gr 'kh"kZ tks ykxw gks vafdr fd;k tk;A

vkx vkSj izkd`fr laink ls u"V ifjlaifÙk;k¡

vkx vkSj ,sls izkd`frd vkinkvksa ls fou"V ifjlaifÙk;kas dk fooj.k foÙkh; fooj.kksa eas uksV ds :i esa

fn[kk;k tk,xkA mijksDr ekeysa esa gq, gkfu dks fn[kkus ds fy, ys[kk foHkkx fuEu izfof"V;ka ikfjr

djsxk %&

dksM

fooj.k

MsfcV

ØsfMV

270400000

vifyf[kr LFkk;h ifjlaifÙk;ka

MsfcV

411000000

lafpr ewY; gkzl

MsfcV

410000000

To LFkk;h ifjlaifÙk;ka

ØsfMV

Jksr vfHkys[k&

viys[ku dk vuqeksfnr ladYi

v|ru gq, vfHkys[k&

tjuy ogh] [kkrk

y?kq 'kh"kZ ;k o`gr ys[kkadu 'kh"kZ tks ykxw gks] vafdr fd;k tk;A

16-39

ifjlaifÙk;ka ftudk Ø; gqvk gS ysfdu ftudk Hkqxrku ugha gqvk gS dk nkf;Ro ntZ djuk %&

vof/k ds mijkar lacaf/kr foHkkx ;g lqfuf'pr djsaxs fd mu lHkh izkIr LFkk;h ifjlaifÙk;kas ds foi=

ys[kkad.k vof/k dh lekfIr ds 15 fnukas eas izfØ;k iwjh dj ys[kk foHkkx dks ys[kkad.k Hkqxrku gsrq

miyC/k djk fn;k tk;A

bu foi=ksa ds vk/kkj ij ys[kk foHkkx vuqPNsn 16-13 esa Åij crk;h x;h jhfr ds le:i ys[kk izfof"V

ikfjr djsxkA

16-40

ewY; gkzl gsrq izko/kku & ys[kkad.k o"kZ esa 1 vDVwcj ds igys izkIr ifjlaifÙk;ksa ij iwjh nj ls ,d

vDVwcj ds ckn izkIr ifjlaifRr;ksa ij vk/kh nj ls ewY; gkzl izko/kkfur gksxkA ;|fi ewY; gkzl x.kuk

i=d izfrosfnr dks vkyksP; vof/k esa lHkh c<+ksrjh;ksa ,oa dfe;ksa ds fy, v|ru fd;k tk,xk rFkk ckn

dh vof/k;ks ds fy, vfrfjDr izko/kkuksa dks ys[kkafdr fd;k tk,xkA

16-41

,slh LFkk;h ifjlaifRr;ka ftUgsa fdlh foRrh; lgk;rk ;k izkIr vuqnku ;k ftudh ykxr fo'ks"k fuf/k esa

vyx j[ks x;s fuf/k ls ogu fd;k x;k gks] muds ckjs esa vof/k ds ckn dh izfof"V;ka Øe'k% v/;k;&10

vuqnku rFkk v/;k;&19 fo'ks"k fuf/k ds vuq:i ntZ dh tk;sxhA

16-42

uxjikfydkvksa }kjk fuEu fyf[kr vkarfjd fu;a=.k dk vuqikyu fd;k tk;xk

¼d½

u, lafonk vkea=.k ds le; lacaf/kr foHkkx i;kZIr vk; O;; mica/k lqfuf'pr djsaxs rFkk ns[ksxs fd lHkh

izfro)rkvksa ij fopkj djus ds ckn Hkh u;h ifjlaifÙk;ks ds Ø; ds fy, vk; O;;d mica/k miyC/k gSA

16-7

vof/k ds mijkar i)fr;k¡ %&

16-8

vkarfjd fu;a=.k

410

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼[k½

ys[kk inkf/kdkjh lacaf/kr foHkkx }kjk la/kkfjr tek iath ds var 'ks"k dk tek [kkrk ys[kkvksa ls v)Z

okf"kZd lek/kku djasxsA

¼x½

uxjikfydk ds ikl iwjs o"kZ ds nkSjku LFkk;h ifjlaifÙk;ksa ds HkkSfrd lR;kiu dh iz.kkyh cuk,¡xs rkfd

lHkh ifjlaifÙk;ks dk o"kZ esa ,d ckj lR;kiu gks tk;A LFkk;h ifjlaifÙk iath esa fdlh izdkj dh xM+cM+h

dk lek/kku gks tkuk pkfg,A

¼?k½

ys[kkinkf/kdkjh ;g lqfuf'pr djsaxs fd ifjlaifÙk foLFkkiu cSad ys[kk tks ewY; gkzl izko/kku ds ifj.kke

Lo:i fuf/k vyx djus ls cuk gS dk mi;ksx dsoy mu ifjlaifÙk;ksa ds Ø;@ vtZu ds fy, gqvk gS

ftuds fy, ewY; gkzl izko/kkfur FkkA

¼p½

vkiwfrZ drkZ dks Hkqxrku foeqDr djus ds igys ys[kkinkf/kdkjh ;g lqfuf'pr djsaxs fd lHkh izkIr LFkk;h

ifjlaifÙk;ka vpy laifÙk iath esa ntZ gSA lkFk gh ;g Hkh lqfuf'pr fd;k tk,xk fd Hkqxrku vkns'k esa

vpy ifjlaifÙk iath ftlesa LFkk;h ifjlaifÙk dh izkfIr ntZ dh x;h gS] dks izklafxd fd;k x;k gSA

¼N½

fdlh vof/k esa ewY; gkzl dh x.kuk djrs le; ys[kk inkf/kdkjh lqfuf'pr djsaxs fd lafpr ewY; gkzl

¼orZeku vof/k ds ewY; gkzl izko/kku lfgr½ ftldk izko/kku LFkk;h ifjlaifÙk ds fo#) fd;k x;k gS]

dh jkf'k fdlh LFkk;h ifjlaifÙk ds izkfIr ykxr ls vf/kd ugha gksA

¼t½

eq[; uxjikfydk inkf/kdkjh lqfuf'pr djsaxs fd ifjlaifÙk;ksa ds LokfeRo ds vfHkys[k leqfpr <ax ls

la/kkfjr gS A os mudk vkof/kd vk/kkj ij lR;kiu djsaxsA

¼>½

bl gLrd esa vafdr izfrosnuks ds vykos vuqJo.k eq[; uxjikfydk inkf/kdkjh fo'ks"k

[email protected] dh lwph rS;kj djsasxsA

16-43

lHkh lek/kku fooj.kks dks eq[; uxjikfydk inkf/kdkjh rFkk ys[kk inkf/kdkjh lR;kfir djsaxAs

16-44

LFkk;h ifjlaifÙk;ksa ds ys[kkad.k esa mi;ksx esa yk, x, fofHkUu ys[kk 'kh"kZ dk foÙkh; foojf.k;ksa ;k ys[kk

foÙkh; foojf.k;ksa ds lkFk layXu vuqlwfp;ksa eas iznf'kZr fd, tk;saxsA bu lHkh foÙkh; foojf.k;ksa ,oa

vuqlwfp;ksa ij izkf/kd`r inkf/kdkjh dk gLrk{kj@eqgj yxk;k tk;xkA

16-45

LFkk;h ifjlaifÙk;ksa ls lacaf/kr vk; O;; fooj.k dh vuqlwfp;ksa fuEu :i ls of.kZr gSA

vuqlwfp I-9 vU; vk; dh vuqlwfp

180300000

LFkk;h ifjlaifÙk;ksa

ds fuiVku ls vk;

271100000

ifjlaifÙk;ksa ds fuiVku ij gkfu

271300000

iwueZwY;kad.k ds dkj.k LFkk;h

16-9

foÙkh; izfrosnuksa dk izLrqrhdj.k %&

dksM

fooj.k

orZeku o"kZ dh jkf'k ¼:0½ iwoZorhZ o"kZ dh jkf'k ¼:0½

LFkk;h ifjlaifÙk;ksa ls vk; vU; vk; vuqlwfp ds va'k ds :i esa fn[kk;h tkuh gSA

vuqlwfp 1&17 fofo/k O;;

dksM

fooj.k

orZeku o"kZ jkf'k ¼:0½

iwoZorhZ o"kZ jkf'k ¼:0½

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

411

vuqlwfp esa vfrfjDr izDVhdj.k %&

(i)

(ii)

(iii)

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

tks ifjlaifÙk;k¡ fookfnr gS ;k ftuij eqdnek py jgk gS muds ewY; dk izko/kku fd;k tk,xk rFkk

foÙkh; izfrosnu dh frfFk dks mudh v|ru fLFkfr mfYyf[kr dh tk,xhA

ftu ifjlaifÙk;ksa dh vcrd HkkSfrd igpku ugha gks ik;h gS ;k ftudk irk ugha py ik;k gS mudk

fooj.k ,oa ewY; vyx ls fn[kk;k tk,xkA

iêk ij ;k fdjk;k HkkM+k ds vk/kkj ij ds ifjlaifÙk;ksa ds fooj.k ,oa ewY; vyx uksV ds :i eas izdV

fd, tk;saxsA

uksV %&

ldy ifjlaifÙk;ksa dk rkRi;Z LFkk;h ifjlaifÙk dk vftZr ewY; gSA orZeku o"kZ ds ldy ifjlaifÙk;ksa

dk vkjaHk 'ks"k iwoZorhZ o"kZ ds var 'ks"k dks iznf'kZr djrk gSA mnkgj.k ds fy, 1 vizSy 20 rd dk vkjaHk

'ks"k] 31-03-2009 ds var'kh"kZ ds cjkcj gksxkA

Hkwfe ds fooj.k esa lkoZtfud mi;ksx esa yk, tkus okys LFkyksa tSls ikdZ] pkSM+s eSnku] cxhps] >hy]

E;wft;e] iqLrdky;] xksnke vkfn dh tehu Hkh gSA

Hkouksa esa dk;kZy; rFkk deZ'kkyk Hkou okf.kfT;d Hkou] vkoklh; Hkou] fo|ky; ,oa egk fo|ky;

Hkou] vLirky ds Hkou] lkoZtfud Hkou] vLFkk;h lajpukvksa] Nkouh vkfn lkfey gSA

lM+d ,ao iqy eas lM+d NksVs jkLrs] QqVikFk] iSny pyus ;ksX; jkLrs iqy] dYHkVZ ,oa ikjxeu jkLrs

lfEefyr gSA

eky okgd ,oa ukyk esa eyokgd ukys] rwQkuh ty ds fudkl] vU; ty fudkl O;oLFkk;sa lkfey gSA

ty dk;Z esa ikuh bdëk j[kus dh V¡fd;ka] ikuh ds dq¡,] uydwi ikuh iEihax fo'ks"k ty forj.k iz.kkyh

vkfn 'kkfey gSA

tehu ij dksbZ ewY; gkzl Hkkfjr ugha gksuk gSA

414

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k; % 17

vkidks fuos'k ls lacaf/kr cqfu;knh ys[kkad.k fl)krksa i)fr;ksa ,oa fuos'k ls lacaf/kr laO;ogkjks dks ntZ

djus dh tkudkjh nsuk a

vkidks fuos'k ds ys[kkad.k laifjfpr djrh gSA

fuos'k dks ntZ djus] laO;gkjksa dks oxhZd`r djus laca/kh ys[kkad.k iz.kkyh ls voxr gks tk,¡xsA

fuos'k ls lacaf/kr /kkj.kkvksa ,oa js[kkafdr fl)krksa dh ljkguk djsaxsA

17-1

bl v/;k; esa fuos'k laca/kh ysu&nsu ds fy, vuq'kaflr ys[kkad.k iz.kkyh varfoZ"V gSA

17-2

uxjikfydk;sa vius ikl vf/k'ks"k fuf/k dk ljdkj }kjk fofgr fu;eksa ds vuq:i fuos'k dj ldrh gSA

fuos'k rkRi;Z gS ifjlEifr;k¡ tks okf.kft;d mís';ksa ;k lsok iznku djus ds fy, ugha j[kh tkrh rFkk

buesa uxn 'ks"kksa dks izfrHkwfr;ksa] 'ks;j] fMosUpj vkfn esa fuos'k dj laifÙk J`ftr tkrh gSA

17-3

Hkkjrh; lunh ys[kkdkj laLFkku }kjk fofgr ys[kkad.k ekud 13 ds vuqlj ^vYi vof/k fuos'k dk

rkRi;Z mu fuos'kksa ls gS ftUgsa Hkquk;s tkus ds fy, rS;kj jgrs gS rFkk ftUgs fuos'k dh frfFk ls ckjg ekg

ls vf/kd vof/k rd ugha j[kk tkrkA vYi vof/k fuos'k dh ifjf/k ls ckgj ds fuos'k yach vof/k ds

fuos'k dgykrs gSA

17-4

uxjikfydkvksa }kjk fd, x, fHkUu&fHkUu izkdj ds fuos'k ds fy, vyx&vyx ys[kk dksM fu/kkZfjr

fd, tkrs gSA

17-5

fuos'k laca/kh ysu&nsu dh izfof"V] ys[kkad.k rFkk O;ogkj fuEu ys[kkad.k fl)kUrksa }kjk

f u ; a f = r

gksaxs%&

¼d½

fuos'k dks fuos'k dh ykxr ij ekU;rk nh tk,xhA blesa fuos'k rFkk blls lacaf/kr vqulaxh O;; dks

lkfey fd;k tk,xkA

¼[k½

yach vof/k ds lHkh fuos'kks dks ys[kk iqLr esa j[kk fn[kk;k tk,xk ijUrq ;fn buds ewY; esa LFkk;h deh

gksrh gS rks rqyu i= esa bldk izko/kku fd;k tk,xkA

¼x½

y/kq vof/k ds fuos'k okLrfod ewY; ;k cktkj ewY; nksuks esa tks de gks] ij j[ks tk;saxsA

¼?k½

fuos'k ij tc dHkh O;kt Hkqxrs; gksaxs rc mUgsa ekU; fd;k tk,xkA vof/k ds var esa izksnHkwr O;kt dks

lekuqikfrd rkSj ij 'kkfey fd;k tk,xkA

¼p½

fuos'k ij izkIr ykHkka'k okLro esa izkIr gksus ij gh ekU; gksaxsA

¼N½

fuos'k ds fuLrkj ls ¼foØ; O;; ls deh'ku] nykyh vkfn½ dks uxjikfydk fuf/k ls ?kVkus ds ckn gq,

ykHk gkfu dks ml o"kZ ds fy;k tk,xk ftl o"kZ bldk fuiVku gqvk gSA

fuos'k laca/kh bl v/;k; dk mís'; gS %&

bl v/;k; ds ckn vki

"

17-1

Hkwfedk

17-2

ys[kkad.k ds fl)kar

418

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼t½

fdlh fo'ks"k ;kstuk ds v/khu fo'ks"k fuf/k ;k vuqnku ls fd, x, fuos'k dh vk; tc dHkh mn~Hkwr gksxh

rks ml ;kstuk ds Øe'k% fo'ks"k fuf/k ;k vuqnku esa ØsfMV fd;k tk,xkA fo'ks"k ;kstuk ds v/khu fo'ks"k

fuf/k ;k vuqnku ls J`ftr fuos'k ds fuLrkj ls tc dHkh ykHk@gkfu ¼foØ; O;; tSls deh'ku] nykyh

dkVdj½ dks ekU; dj mls lacaf/kr fuos'k fuf/k vkSj vuqnku esa Øe'k% ØsfMV@MsfcV fd;k tk,xkA

17-6

bl [kaM esa fuos'k ls lacaf/kr ysu&nsu ds ys[kkad.k ds ifjis{; esa vfHkys[kksa] iaft;ksa nLrkostksa] izi=ksa]

ys[kk izfof"V;ksa vkfn dk o.kZu gSA fuos'k ds ys[kkad.k ds fy, dfri; izi= ,oa iaft;k¡ tSls fuos'k iath

izi= vkb,u&1 A bu izi=ksa dks bl v/;k; ds var esa vuqyXu fd;k x;k gSA rFkk muds igys ^vkb,u*

fy[kk x;k gSA fo'ks"k mís';ksa ds fy, fo'ks"k fuf/k;ksa ,oa vuqnkuksa ls fd, x, fuos'kks ds vyx vyx

fuos'k iaft;ksa esa ntZ fd;k tk,xkA

uxjikfydk fuf/k] fo'ks"k mís'; ds fy, fo'ks"k fuf/k vkSj vuqnku ls fd, x, fuos'k %&

17-7

uxjikfydk fuf/k ls fd, x, fuos'k dks ntZ djuk uxjikfydk fuf/k ls fd, x, fuos'k ds fy, ys[kk

foHkkx fuEufyf[kr izfof"V;k¡ ikfjr djsxk %&

dksM

fooj.k

MsfcV

ØsfMV

42000000

fuos'k lkekU; fuf/k

MsfcV

450210000

To cSad [kkrk

ØsfMV

Jksr vfHkys[k

izi= thb,u&15 esa Hkqxrku vkns'k

v|ru fd, x, vfHkys[k& cSad ogh] fuos'k iath izi= vkb,u&1

fuos'k iath esa vyx&vyx fuos'k ds fy, vyx&vyx i`"V la/kkfjr gksaxsA

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

uxjikfydk fuf/k fuos'k ys[kk esa izfof"V v/;k;&5 ys[kkad.k dh lkekU; i)fr;k¡ esa crk, x, rjhds ls

dh tk,¡xhA bl v/;k; esa vkxs crk;h x;h lHkh ys[kkad.k izfof"V;k¡ le:i rjhds ls fuos'k iath esa ntZ

dh tk,¡xhA tc dHkh Hkh jksdM+ ;k cSad ys[kk vUrfoZ"V gks tjuy ogh esa dksbZ izfof"V ugha gksxhA

17-8

fo'ks"k fuf/k ls fd, x, fuos'k dsk ntZ djuk&

fo'ks"k fufk/k ls fd, fuos'k ds fy, ys[kk foHkkx fHkUu izfof"V ikkfjr djsxkA

421000000

fuos'k vU; fuf/k;k¡

MsfcV

450410000

To ukfer cSad ys[kk

Jksr vfHkys[k&

izi= thb,u&15 esa Hkqxrku vkns'k

v|ru fd, x, vfHkys[k& cSad ogh] fuos'k iath izi= vkb,u&1

fo'ks"k fuf/k;ksa tSls] Hkfo"; fuf/k] isa'ku fuf/k] fu{ksi fuf/k vkfn ls fd, x, fuos'k ds fy, vyx&vyx

ys[kk la/kkfjr gksxkA

17-3

ys[kkad.k vfHkys[k ,oa i)fr;k¡

uksV %&

dksM

fooj.k

MsfcV

ØsfMV

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

419

cSad dk uke vafdr fd;k tk;A

17-9

fo'ks"k mís'; gsrq izkIr vuqnku ls gqvk fuos'k &

fo'ks"k mís'; gsrq izkIr vuqnku ds fy, ys[kk foHkkx fuEu izfof"V djsxk &

dksM

fooj.k

MsfcV

ØsfMV

4210000000

fuos'k vU; fuf/k;k¡

MsfcV

450610000

To ukfer cSad ys[kk

ØsfMV

Jksr vfHkys[k&

izi= thb,u&15 esa Hkqxrku vkns'k

v|ru vfHkys[k& cSad ogh] [kkrk] fuos'k iath&izi= vuq,u&1

dsUnz ljdkj] jkT; ljdkj vkfn ls fofHkUu mís';;ksa dh izkfIr ds fy, vuqnku ls gq, fuos'k ds fy,

vyx& vyx ys[kk la/kkfjr gksxkA

cSad dk uke ,oa vafdr fd;k tk;A

17-10

fo'ks"k fuf/k;ksa ,oa vuqnkuksa ds fy, la/kkfjr ukfer cSad ys[kkvksa dks lacaf/kr fuf/k;ksa ,oa vuqnkuksa ls

fd, x, fuos'kksa ds fy,] ØsfMV fd;k tkrk gSA

17-11

uxjikfydk fuf/k ls fd, fuos'k ls izkIr O;kt@ykHkka'k dks ntZ djuk&

uxjikfydk fuf/k ls fd;s x, fuos'k ls izkIr O;kt@ykHkka'k ds fy, ys[kk foHkkx fuEu izfof"V djsxk &

dksM

fooj.k

MsfcV

ØsfMV

450210000

cSad [kkrk

MsfcV

170100000

To O;kt

ØsfMV

170200000

To ykHkka'k

ØsfMV

Jksr vfHkys[k&

nSfud laxzg.k lkj&izi= thb,u&13

v|ru vfHkys[k&

cSad ogh] [kkrk fuos'k iath vkb,u&1

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

fo'ks"k fuf/k;ksa ;k vuqnkuksa ls izkIr O;kt@va'knku dks ml fo'ks"k fuf/k ;k va'knku ls lacaf/kr ukfer

cSad ys[kk eas tek fd;k tk,xkA fuos'kks ij vftZr O;kt@va'knku ls lacaf/kr fo'ks"k fuf/k ;k vuqnku eas

gq;h o`f) dk mi;ksx mlh mís'; ftlds fy, fo'ks"k fuf/k ;k vuqnku feyk gS] ds vykos fdlh mís'; ds

ugha gksxkA fo'ks"k fuf/k ;k vuqnku ls izkIr O;kt@va'knku ds ys[kk foHkkx fuEufyf[kr izfof"V ikfjr

djsxk%&

lacaf/kr fuf/k;ksa ,oa vuqnkuksa&

fuos'k ls vk;

17-12

fo'ks"k fuf/k;ksa ,oa vuqnkuksa ls fd, x, fuos'k ls izkIr O;kt@va'knku ntZ djuk&

420

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼d½

fo'ks"k fuf/k fuos'kks ls izkIr O;kt@ykHkka'k dks ntZ djuk %&

17-14

O;kt jkf'k;ksa dk iqufuZos'k&

fo'ks"k fuf/k funs'kks ls izkIr C;kt@va'knku ds fy, ys[kk foHkkx fuEu fyf[kr izfof"V

ikfjr djsxk(

dksM

fooj.k

MsfcV

ØsfMV

450410000

ukfer cSad ys[kk

MsfcV

311100000

To fo'ks"k fuf/k;k¡

ØsfMV

Jksr vfHkys[k&

nSfud laxzg.k lkj&izi= thb,u&13

v|ru fd, x, vfHkys[k& cSad ogh] [kkrk] funs'k iath izi= thb,u&1] fo'ks"k fuf/k

iath&izi=

,l,Q&1

cSad dk uke ,ao [kkrk la[;k vafdr fd;k tk;A

fo'ks"k fuf/k;ksa dk uke vafdr fd;k tk;A

¼[k½

vuqnku fuos'kksa ij izkIr O;kt@va'knku&

vuqnku fuos'kksa ij izkIr O;kt@ykHkka'k ds fy, ys[kk foHkkx fuEu izfof"V ikfjr djsxk&

dksM

fooj.k

MsfcV

ØsfMV

450610000

ukfer cSad ys[kk

MsfcV

320000000

To fof'k"V mís';ksa ds fy, vuqnku@ va'knku

ØsfMV

Jksr vfHkys[k&

nsfud laxzg.k lkj& izi= th,u&13

v|ru fd, x, vfHkys[k& cSad ogh] [kkrk] fuos'k iath&izi= thb,u&1] vuqnku iath izi= tks&1

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;A

17-13

fo'ks"k fuf/k;ksa ,oa vuqnkuksa ls izkIr O;kt@ ds fy, fuos'k iath rFkk fo'ks"k fuf/k;ksa ds fy, la/kkfjr iath

tks izi= ,l,Q&1 esa rFkk vuqnku iath tks izi= th&1 eas gS] dks v|ru fd;k tk;xkA

dbZ voljksa ij fuos'k ij izkIr O;kt lfgr iwjh jkf'k dk iqufuZos'k fd;k tkrk gSA uxjikfydk fuf/k

fuos'kksa ls fd, x, iquZfuos'k ds fy, ys[kk foHkkx fuEufyf[kr izfof"V;ksa djsxkA

dksM

fooj.k

MsfcV

ØsfMV

420000000

fuos'kksa lkekU; fuf/k

MsfcV

To O;kt

ØsfMV

Jksr vfHkys[k&

iquZfuos'k izkf/kdkj vfHkys[k

v|ru fd, x, vfHkys[k&

tjuy ogh] [kkrk] fuos'k iath&izi= vkb,u&1

17-15

vU; fuf/k;ksa ds fy, Hkh le:i] izfof"V;k¡ ikfjr gksxhA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

421

vof/k var i)fr;k¡

¼d½

uxjikfydk fuf/k fuos'k ij izksnHkwr O;kt dks ntZ djuk

vof/k ds mijkar uxjikfydk fuf/k fuos'kks ij izksnHkwr O;kt ds fy, ys[kk foHkkx fuEu

fyf[kr izfof"V ikfjr djsxkA

¼[k½

fo'ks"k fuf/k fuos'k ij izksnHkwr O;kt ntZ djuk&

17-16

vof/k lekfIr ds ckn O;kt izkfIr ds vafre fnu ls ysdj foÙkh; o"kZ dh lekfIr rd dh vof/k ds fy,

O;kt izksnHkwr gksxkA bl izksnHkwr C;kt esa izkIr O;kt rFkk izkI; O;kt ftldk Hkqxrku vHkh ugha gksuk g]S

nksuksa lfEefyr jgsaxsA bls fuEufyf[kr mnkgj.k ls le>k tk ldrk gS%&

eku fy;k fd uxjikfydk fuf/k fuos'k ,d yk[k :0 gS ftlij 10 izfr'kr okf"kZd O;kt v)Z okf"kZd

vk/kkj ij 30 twu ,oa 31 fnlacj dks Hkqxrs; gS] bldk rkRi;Z ;g gqvk fd fofÙk; o"kZ ds fy, 31 fnlacj

2009 dks 5000@ :0 dk O;kt izkI; gS] rFkk 5000 :0 vxys o"kZ 30 twu 2010 dks feysxk ijUrq O;kt

ds vafre Hkqxrku dh frfFk 30-12-2009 ls foÙkh; o"kZ ds var rd ds O;kt dk izko/kku ys[kk vfHkys[kksa esas

fd;k tkuk visf{kr gksxk D;ksafd O;kt dh x.kuk o"kZ esa fuos'k dh x;h vof/k ij vk/kkfjr gksxhA bl

izdkj ;0 7500 ¼1 yk[k :0 ij 10 izfr'kr 3 ekg ds fy,½ vFkkZr chp dh vof/k ds fy, O;kt dh

x.kuk ys[kk vfHkys[kksa esa gksxhA ;gka 31 fnlacj dks Hkqxrs; O;kt tks ekpZ rd ugha feyk gS] ds fy, o"kZ

ds var eas izksnHkwr O;kt tks cdk;k gS rFkk 31 ekpz 2010 rd tks :0 2500@&ifjxf.kr gS] dks vHkqxrs;

izksnHkwr C;kt ds :i esa ekU; fd;k tk;sxkA izksnHkwr C;kt ds fy, fuEu :i ls izfof"V ikfjr gksxhA

dksM

fooj.k

MsfcV

ØsfMV

431400201

izksnHkwr rFkk Hkqxrs; O;kt&

MsfcV

uxjikfydk fuf/k fuos'k

431400301

izksnHkwr ijUrq vHkqxrs; O;kt

MsfcV

uxjikfydk fuf/k fuos'k

170100000

To uxjikfydk fuos'k ij O;kt

ØsfMV

Jksr vfHkys[k x.kuk iz=d

v|ru gq, vfHkys[k& tjuy ogh] [kkrk] fuos'k iath izi= vkb,u&1

;fn mij ds mnkgj.k esa fuos'k fo'ks"k fuf/k ls gksrk rks fofuos'k ij izksnHkwr rFkk Hkqxrs; ;kt rFkk

izksnHkwr ijUrq vHkqxrs; O;kt dks lacaf/kr fo'ks"k fuf/k esa tksM+k tk,xk ftlds fy, fuEufyf[kr izfof"V

ys[kk foHkkx ikfjr djsxkA

dksM

fooj.k

MsfcV

ØsfMV

431400202

izksnHkwr ,oa ns; O;kt fo'ks"k fuf/k fuos'k

MsfcV

431400302

izksnHkwr ,oa vns; O;kt

MsfcV

311000000

To fo'ks"k fuf/k;k¡

ØsfMV

Jksr vfHkys[k&

x.kuk i=d

422

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk] fuos'k iath&izi= thb,u&1

;fn mi;qZDr mnkgj.k esa vuqnku ls izkIr fuf/k dk fuos'k gqvk gks rks fofuos'k ij izksnHkwr rFkk

ns;

O;kt rFkk izksnHkwr fdUrq vns; O;kt dks lacaf/kr vuqnku es tksM+ fn;k tk,xk ftlds fy,

ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk&

dksM

fooj.k

MsfcV

ØsfMV

431400203

izksnHkwr ,oa ns; O;kt&vuqnku fuos'k

MsfcV

431400303

izksnHkwr ijUrq vns; O;kt& vuqnku fuos'k

MsfcV

320000000

To fo'ks"k mís'; gsrq izkIr vuqnku

ØsfMV

Jksr vfHkys[k&

x.kuk i=d]@ dkykof/k fuos'k lacaf/kr vU; fooj.k

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk] fuos'k iath izi= vkb,u&1

vxys ys[kkad.k o"kZ ds izkjaHk esa uxjikfydk fuf/k ls fd, x, fuos'k ij izksnHkwr O;kt ds fy, fuEu

izfof"V izkIr dj bls okil ys fy;k t,xkA

dksM

fooj.k

MsfcV

ØsfMV

170100000

uxjikfydk fuos'k ij O;kt

MsfcV

431400201

To izksnHkwr O;kt Hkqxrs;& uxjikfydk fuf/k fuos'k

ØsfMV

431400301

To izksnHkwr O;kt vHkqxrs;&uxjikfydk fuos'k

ØsfMV

Jksr vfHkys[k&

x.kuk iz=d

v|ru fd, x, vfHkys[k&

tjuy] ogh] [kkrk] fuos'k iath izi= vkb,u&1

vxys ys[kkad.k o"kZ ds fy, izkjaHk ds izkjEHk esa fo'ks"k fuf/k ls fd, x, fuos'k ij izksnHkwr O;kt ds fy,

fuEu izfof"V ikfjr dj bls myvk dj fn;k tk,xkA

dksM

fooj.k

MsfcV

ØsfMV

31100000

fo'ks"k fuf/k

MsfcV

431400202

To izksnHkwr ,oa ns; O;kt&fo'ks"k fuf/k fuos'k

ØsfMV

431400302

To izksnHkwr vkns; O;kt& fo'ks"k fuf/k fuos'k

ØsfMV

Jksr vfHkys[k&

x.kuk i=d

v|ru fd, x, vfHkys[k&

tjuy] ogh] [kkrk fuos'k izi= vkb,u&1

fo'ks"k fuf/k dk uke vafdr fd;k tk;A

¼[k½

vuqnku ls izkIr fuf/k esa fofuos'k ij izksnHkwr O;kt ntZ djuk&

17-18

uxjikfydk fuf/k ls fd, x, fuos'k ij izksnHkwr O;kt dks myVkdj ntZ djuk&

17-18

fo'ks"k fuf/k ls fd, x, funs'k ij izksnHkwn O;kt dks myV ntZ djuk&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

423

17-19

vuqnku ls fd, x, fuos'k ij izksnHkwr O;kt okilh ntZ djuk&

vxys ys[kkad.k o"kZ ds izkjaHk esa vuqnku ls fd, x, fuos'k ij izksnHkwr O;kt ds fy, fuEu izfof"V ikfjr

dj bls myVk dj fy;k tk,xk

320000000

vuqnku ,oa fo'ks"k mís'; gsrq va'knku

MsfcV

431400203

To izksnHkwr ,oa ns; O;kt vuqnku fuos'k

ØsfMV

431400303

To izksnHkwr ,oa vkns; O;kt& vuqnku fo'ks"k

ØsfMV

Jksr vfHkys[k&

x.kuk i=d

v|ru fd, x, vfHkys[k&

tjuy] ogh] [kkrk] fuos'k iath&vkb,u&1

17-20

mijksDr okilh izfof"V;ksa ftudh ppkZ vuqPNsn 17-16 ls 17-19 esa gq;h gS] }kjk vof/k var ds O;kt vk;

ftls pkyw foÙkh; o"kZ esa vftZr fd;k x;k gS] dks vxys ys[kkad.k o"kZ esa mRØfer dj fn;k tkrk gSA

vxys ys[kkad.k o"kZ esa izkIr jkf'k tks lacaf/kr ys[kk 'kh"kZ dh gks] dks ØsfMV ds :i esa ntZ fd;k tkrk gSA

;g dkjZokbZ mlh izdkj gksrh gS tSls vxys vof/k dk izksnHkwr ,oa mnHkwr O;kt ls izkIr jkf'k ntZ gksrh

gSA

17-21

O;kt ls vk; ys[kk esa dh x;h MsfcV izfof"V vLFkk;h gksrh gS rFkk Lor% vxys ys[kkad.k o"kZ esa gksus okys

ØsfMV ls lek;ksftr gks tkrh gSAbl rjg 7500@& dh O;kt ls vk; pkyw foÙkh; o"kZ ds :i esa tkuh

tkrh gS u fd vxys foÙkh; o"kZ esa D;ksafd rc jkf'k okLro eas izkIr gksrh gSA

17-22

fuos'k dks ifjiDork rd cjdjkj j[kk tgk ldrk gS ;k ifjiDork frfFk ds igys bldk O;;u fd;k

tk ldrk gS fuos'k ds O;;u ls uxjikfydk ;k rks ykHk izkIr ;k gkfu gks ldrh gSA ;g bl ckr ij

fuHkZj djrk gS fd fuos'k dh ykxr vis{kk blds O;;u ls izkIr jkf'k vf/kd gS ;k deA uxjikfydk

fuos'k ds ekeysa eas fuos'k ds O;;u ls vftZr ykHk ;k gkfu vk; ,oa O;; fooj.k esa vk; ;k O;; ds :i esa

ntZ dh tkrh gS tcfd fo'ks"k fuf/k ;k vuqnku ls fd, x, fuos'k ls vftZr ykHk ;k gkfu ml fo'ks"k

fuf/k ;k fuos'k esa lek;ksftr fd, tkrsa gSA

uxjikfydk fuos'k ds ekeysa esa

dksM

fooj.k

MsfcV

ØsfMV

450210000

cSad ys[kk

MsfcV

420000000

To fuos'k lkekU; fuf/k

ØsfMV

Jksr vfHkys[k&

nSfud olwyh okj& izi= thb,u&13

v|ru fd, x, vfHkys[k&

cSad ogh] [kkrk] fuos'k iath& izi= vkb,u&1

cSad ys[kk dk uke ,oa ys[kk la[;k vafdr fd;k tkrk

dksM

fooj.k

MsfcV

ØsfMV

fuos'k dh ifjiDork@O;;u

¼d½

;fn fuos'k dk O;;u leewY; dj fd;k tkrk gSA rks ys[kk foHkkx fuEuizfof"V ikfjr

djsxkA

(i)

424

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

(ii)

iii

fo'ks"k fuf/k fuos'k ds ekeysa esa

dksM

fooj.k

MsfcV

ØsfMV

¼ ½

vuqnku fuos'k ds ekeysa esa

dksM

fooj.k

MsfcV

ØsfMV

¼[k½

;fn fuos'k dk O;;u ykHk ij gqvk gks rks fuos'k ds O;;u ls izkIr jkf'k ,oa vftZr O;kt ds

fy, ys[kk foHkkx fuEu fyf[kr izfof"V ikfjr djsxkA

dksM

fooj.k

MsfcV

ØsfMV

450410000

ukfer cSad ys[kk

MsfcV

420100000

To fuos'k vU; fuf/k;k¡

ØsfMV

Jksr vfHkys[k&

nSfud olwyh lkj& izi= vkb,u&13

v|ru fd, x, vfHkys[k& cSad ogh] [kkrk] fuos'k iath izi= vkb,u&1] fo'ks"k fuf/k iath

¼,l,Q&1½ fu{ksi fuf/k iath ¼ch vkj&3½

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;saxsA

fofHkUu fuf/k;ks tSls Hkfo"; fuf/k] isa'ku fuf/k vkfn ls fd, x, fuos'k ds fy, vyx&vyx ys[kk

la/kkfjr fd;s tk;A

450610000

ukfer cSad ys[kk

MsfcV

421000000

To fuos'k vU; fuf/k;k¡

ØsfMV

Jksr vfHkys[k&

nSfud laxzg.k lkj& izi= thb,u&13

v|ru vfHkys[k& cSad ogh] [kkrk fuos'k iath ¼izi= vkb,u&1½ vuqnku iath¼th&1½

cSad dk uke ,oa ys[kk la[;k vafdr dh tk;A

fHkUu fHkUu mís';ksa ds fy, dsUnz ljdkj] jkT; ljdkj ,oa vU; ls izkIr vuqnkuksa ls fd, x, fuos'kksa ds

fy, vyx&vyx ys[kk la/kkfjr gksxkA

¼ ½

;fn fuos'k ds O;;u ls jkf'k izkIr gks ls mi;qZDr ^d* dh izfof"V;k¡ ikfjr gksxhA

¼ ½

fuos'k ds fuiVku ls izkIr ykHk ntZ djuk&

fo'ks"k fuf/k fuos'k dk ekeyk

421000000

fuos'k vU; fuf/k;k¡

MsfcV

311000000

To fo'ks"k fuf/k

ØsfMV

Jksr vfHkys[k&

x.kuk iz=d

v|ru fd, x, vfHkys[k&

tjuy] ogh] ys[kk fuos'k iath ¼izi= ,u&157½] fo'ks"k fuf/k

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

425

iath ¼izi= ,l,Q&1½ fu{ksi fuf/k iath ¼izi= ch-vkj-&3½

fofHkUu fuf/k;ksa tSls Hkfo"; fuf/k] isa'ku] fuf/k] _.k ekspu fuf/k vkfn ds fy, vyx&vyx ys[kk

la/kkfjr fd;s tk;saxsA

fo'ks"k fuf/k dk uke vafdr fd;k tk;A

vuqnku fuos'k dk ekeyk

421000000

fuos'k vU; fuf/k;ka

MsfcV

320000000

To vuqnku& fo'ks"k mís';ksa ds fy, va'knku

ØsfMV

Jksr vfHkys[k%&

x.kuk iz=d

v|ru fd, x, vfHkys[k&tjuy ogh] [kkrk] fuos'k iath ¼iz=d&vkb-,e-&1½] vuqnku iath ¼th&1½

fofHkUu mís';ksa ds fy, dsUnz ljdkj] jkT;

ljdkj ,oa vU; ls izkIr vuqnku ds fy, vyx&vyx [kkrk la/kkfjr gksaxsA

uxjikfydk fuf/k ls fuos'k ds ekeys esa]

¼x½

;fn fuos'k ds O;;u ls gkfu gks rks ys[kk foHkkx fuos'k ds O;;u ls izkIr jkf'k ,oa vftZr gkfu ds fy,

fuEufyf[kr izfof"Vk;ka ikfjr djsxkA

¼i½

fuos'k ds O;;u ls izkIr jkf'k&fuos'k ds O;;u ls izkIr jkf'k ds fy, ;Fkk mi;qZDr ¼d½ esa ntZ izfof"V;ka

izklafxd gS ftUgsa ikfjr fd;k tkuk gSA

¼ii½

fuos'k ls vftZr gkfu dks ntZ djuk&

271200000

fuos'k ds fuiVku ls gq;h gkfu

MsfcV

420000000

Vw] fuos'k lkekU; fuf/k

ØsfMV

Jksr vfHkys[k&

x.kuk iz=d

v|ru fd, x, vfHkys[k& tjuy ogh] ys[kk fuos'k iath ¼izi= vkb,u&1½

izR;sd fuos'k ds fy, funs'k iath esa vyx iUuk la/kkfjr fd;k tk;A

fo'ks"k fuf/k fuos'kks dk ekeyk&

31100000

fo'ks"k fuf/k

MsfcV

421000000

Vw] funs'k fofo/k fuf/k;ka

ØsfMV

Jksr vfHkys[k&

x.kuk i=d

"

dksM

fooj.k

MsfcV

ØsfMV

dksM

fooj.k

MsfcV

ØsfMV

dksM

fooj.k

MsfcV

ØsfMV

426

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v|ru fd, x, vfHkys[k&

tjuy ogh] [kkrk fuos'k izth ¼izi= vkb,u&1½ fo'ks"k fuf/k

iath ¼izi= ,l,Q&1½ _.k ekspu iath ¼izi= chvkj&3½

fo'ks"k fuf/k dk uke vafdr fd;k tk;

fo'ks"k fuf/k;ksa tSls Hkfo"; fuf/k] isa'ku fuf/k vkfn ls gq, fuos'kksa ds fy, vyx&vyx ys[kk la/kkfjr

fd, tk;saxsA

vuqnku fuos'kksa dk ekeyk&

320000000

vuqnku] fo'k"k mís';ksa ds fy, va'knku MsfcV

421000000

To fuos'k] vU; fuf/k;ka

ØsfMV

Jksr& vfHkys[k&

x.kuk i=d

v|ru fd, x, vfHkys[k&tjuy] ogh] [kkrk] fuos'k iath izi= vkb,u&1] vuqnku iath& izi= th&1

fof'k"V mís';ksa ds fy, izkIr fHkUu&fHkUu vuqnkuksa tSls dsUnz ljdkj] jkT; ljdkj ,oa vU; ds fy,

vyx& vyx [kkrk la/kkfjr fd;s x;s tk;saxs

17-23

fo'ks"k fuf/k fuos'kks rFkk vuqnku fuos'kks ds O;;u ls vftZr ykHk ;k gkfu ls izi= ,l,Q&1 esa la/kkfjr

fo'ks"k fuf/k iath ,oa izi= th&1 esa la/kkfjr vuqnku iath v|ru dh tk,xhA

17-24

nh?kZ dkyhu lHkh fuos'k ys[kk iqLr esa ykxr ij la/kkfjr@ ntZ fd, tk;saxsA;fn cktkj ewY; fuos'k ds

ntZ ewY; ls de gks rks fuos'k ds ewY; esa deh vk;&O;; ys[kk ds Hkkfjr dh tk,xh] tcfd fo'ks"k fuf/k]

;k vuqnku ls fd, x, fuos'kksa dks vU; fuf/k;ksa ;k vuqnkuksa ls Hkkfjr fd;k tk,xkA

17-25

vYidkyhu fuos'kksa dks ykxr ;k cktkj ewY; ¼;fn nj rkfydk gks½ esa tks de gks] ij fn[kk;k tk,xkA

17-26

foÙkh; o"kZ dh lekfIr ij ys[kk foHkkx ;g vfHkfuf'pr djsxk fd fuos'k ds ewY; esa gkl ;k deh ds fy,

fdlh jkf'k dk izko/kku fd;k tkuk visf{kr gS ;k ugha visf{kr izko/kku ys[kkad.k fl)karksa ds vqulkj

fuos'kokj ifjxf.kr fd, tk;saxsA bl izdkj ifjxf.kr dqy izko/kkuksa dh rqyuk fuos'kksa ds ewY; esa deh

ds fy, lafpr izko/kku ys[kkvksa ds var'ks"kksa ls dh tk;sxh tgk¡ var'ks"k ifjxf.kr izko/kkuksa ls de gksaxs

ogk¡ bl deh ds fy, ,d vyx izko/kku fd;k tk,xkA tgk¡ var'ks"k ifjxf.kr izko/kkuksa ls vf/kd gksxsa

ogk¡ ys[kkiqLr ls bls okil ys fy;k tk,xkA izko/kkuksa dh x.kuk ds fy, izi= vkb,u&2 esa fn[kk;k

x;k x.kuk i=d mi;ksx esa yk;k tk,xkA nh?kZdkyhu fuos'kksa ds ewY;ksa es deh rFkk vYi dkyhu

fuos'kksa ds ewY; esa gkl ds fy, ys[kk foHkkx fuEu izfof"V;k¡ ikfjr djsxkA

270200300

fuos'kksa esa izko/kku

MsfcV

420900000

To lafpr izko/kku

ØsfMV

Jksr& vfHk;ys[k& x.kuk iz=d izi= vkb,u&2

"

dksM

fooj.k

MsfcV

ØsfMV

fuos'kksa dk ewY;kad.k

¼ ½

uxjikfydk fuf/k dk ekeyk

dksM

fooj.k

MsfcV

ØsfMV

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

427

v|ru fd, x, vfHkys[k

tjuy ogh] [kkrk fuos'k iath& izi= vkb,u&1

nh?kZ dkyhu fuos'kksa ds ekeysa esa lafpr izko/kku ¼ys[kk 'kh"kZ 417&90 ¼d½ ds v/khu½ ØsfMV fd;k tk,xk

rFkk fuos'k ewY; lacaf/kr ys[kk ds var'ks"k ds :i esa fn[kk;k tk,xkA

311000000

fo'ks"k fuf/k

ØsfMV

421900000

Vw] lafpr izko/kku

ØsfMV

Jksr vfHkys[k&

x.kuk i=d izi= vkb,u&2

v|ru fd, x, vfHkys[k& tjuy] ogh] [kkrk] fuos'k iath ¼izi= vkb,u&1½ fo'ks"k fuf/k iath

¼izi= ,l,Q&1½ fu{ksi fuf/k iath ¼izi= ch-vkj&3½

fo'ks"k fuf/k dk uke vafdr fd;k tk;A

nh?kZ dkyhu fuos'kksa ds ekeysa eas lafpr izko/kku ¼ys[kk 'kh"kZ 417&90¼d½ ds v/khu MsfcV fd;k tk,xk

rFkk fuos'k ewY; lacaf/kr ys[kk ds var'ks"k ds :i esa fn[kk;k tk,xkA

320000000

vuqnku fo'ks"k mís';ksa ds fy, va'knku

MsfcV

421900000

To lafpr izko/kku

ØsfMV

Jksr vfHkys[k&

x.kuk i=d& izi= vkb,u&2

v|ru fd, x, vfHkys[k&tjuy cqd] [kkrk] fuos'k iath¼izi= vkb,u&1½ vuqnku iath ¼izi= th&1½

fof'k"V mís';ksa ds fy, fofHkUu vuqnkuksa tSls dsUnz ljdkj jkT; ljdkj ,oa vU; ls izkIr vuqnku ls

fd, x, fuos'k ds fy, vyx&vyx [kkrk la/kkfjr gksxk

nh?kZdkyhu funs'kksa ds ekeysa esa lafpr izko/kku ¼ys[kk 'kh"kZ 416&90 ¼d½ v/khu ØsfMV fd;k tk,xk rFkk

fuos'k ewY; lacaf/kr ys[kk ds var'ks"k ds :i esa fn[kk;k tk,xkA

17-27

funs'k ds ewY; esa gq;h deh dk izko/kku dj bls rqyu i= esa ?kVs gq, ewY; ij fn[kk;k tk,xkA

17-28

vYidkyhu ,ao nh?kZdkyhu fuos'kksa ds ewY;ksa esa gq;h o`f) utjvankt dj nh tk,xhA igys ;fn fdlh

fuos'k dk ewY; gkl gqvk gks rFkk bl dkj.k mls ?kVs nj dk izko/kku fd;k x;k gks rks blds ewY; esa

o`f) gksus ij mldk ewY; c<+k fn;k tk,xk ijUrq ;g o`f) iwoZ orhZ o"kksZ esa gq, izko/kku ek= rd gh

lhfer jgsxhA fuos'k ewY; esa o`f) ds fy, ys[kk foHkkx fuEu fyf[kr izfof"V ikfjr djsxkA

uxjikfydk fuf/k ds ekeysa esaA

¼ ½

fo'ks"k fuf/k;ksa ls fuos'k ds ekeyk esa

dksM

fooj.k

MsfcV

ØsfMV

¼ ½

vuqnku fuos'k ds ekeysa e&sa

dksM

fooj.k

MsfcV

ØsfMV

iii

428

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

dksM

fooj.k

MsfcV

ØsfMV

dksM

fooj.k

MsfcV

ØsfMV

fo'ks"k fuf/k dk uke vafdr fd;k tk;A

uksV %&

¼ ½

vuqnku fuos'k ds ekeysa esa&

dksM

fooj.k

MsfcV

ØsfMV

uksV %&

o`f) dh tk ldsxhA

420900000

lafpr izko/kku

MsfcV

170800100

To fuos'k ds ewY; esa o`f)

ØsfMV

Jksr vfHkys[k&

x.kuk i=dd izi= vkb,u&2

v|ru fd, x, vfHkys[k& tjuy ogh] ystj] fuos'k iath ¼izi= vkb,u&1½

nh?kZdkyhu fuos'kksa ds ekeysa esa lafpr izko/kku ys[kk 'kh"kZ ikB&90 ¼d½ ds v/khu MsfcV fd;k tk,xk

rFkk fuos'k ewY; lacacf/kr ys[kk ds var'ks"k ds :i esa fn[kk;k tk,xkA

fo'ks"k fuf/k fuos'k ds ekeysa esaA

421900000

lafpr izko/kku

MsfcV

31100000

To fo'ks"k fuf/k

ØsfMV

Jksr vfHkys[k&

x.kuk iz=d& izi= vkb,u&2

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk] fuos'k iath ¼izi= vkb,u&1½ fos'ks"k fuf/k iath

¼izi= ,l,Q&1½ fu{ksi fuf/k iath ¼izi= ch-vkj&3½

nh?kZdkyhu fuos'kksa ds ekeysa esa lafpr izko/kku ys[kk 'kh"kZ 416&90¼d½ ds v/khu MsfcV fd, tk;saxs rFkk

fuos'k ds ewY; lacaf/kr ys[kk ds var'ks"k ds :i esa fn[kk;k tk,xkA

iwoZorhZ o"kksZ esa fo'ks"k fuf/k fuos'kkas ds ewY; esa vk;h deh ds izko/kku dh lhek rd ;g o`f) dh tk

ldsxhA

421900000

lafpr izko/kku

MsfcV

320000000

To vuqnku fo'ks"k mís';ksa ds fy, va'knku

ØsfMV

Jksr vfHkys[k&

x.kuk i=d izi= vkb,u&2

v|ru fd, x, vfHkys[k&tjuy cqd] [kkrk] fuos'k iath ¼izi= vkb,u&1½ vuqnku iath ¼izi= th&1½

nh?kZ dkyhu fuos'kksa ds ekeysa esa lafpr izko/kku ys[kk 'kh"kZ 416&90 ¼d½ esa MsfcV fd;k tk;sxk rFkk

fuos'k ewY; lacaf/kr ys[kk ds var'ks"k ds :i esa fn[kk;k tk,xkA

iwoZorhZ o"kksZ esa vuqnku fuos'kksa ds ewY; esa gq;h deh ds izko/kku dh lhek rd ;g

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

429

17-29

fuos'k ftuds ewY; esa deh ds dkj.k gq, de ewY; esa o`f) gks x;h gS dks c<+s gq, ewY; ij rqyu i= esa

fn[kk;k tk,xkA

17-4

vkarfjd fu;a=.kA

17-30

uxjikfydkvksa }kjk fuEufyf[kr vkarfjd fu;a=.kksa dk vuqikyu fd;k tk,xk&

¼d½

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd ykxw fof/k;ksa ds vuq:i fuos'k fd;s tk¡,A

¼[k½

izR;sd ekg ds var esa ys[kk inkf/kdkjh ;k mudh vksj ls ukfer dksbZ vU; inkf/kdkjh fHkUu fuos'k

ys[kkvksa ds var 'ks"k dk lR;kiu fuos'k iath ls djsaxsA

¼x½

eq[;uxjikfydk inkf/kdkjh izR;sd lqjf{kr jkf'k ;k fuos'k dk lkof/kd lR;kiu de ls de rhu ekg

esa,d ckj vo'; djsaxs rFkk fuos'k ij vafdr 'ks"k dk [kkrk ys[kkvksa ds var 'ks"k ls feyku djsaxsA izR;sd

fuos'k izek.k i=@fyf[kr@ vfHkys[k dk fuos'k iath ls feyku djk;k tk,xkA

¼?k½

ys[kk inkf/kdkjh ;k muds vksj ls ukfer inkf/kdkjh izR;sd lIrkg fuos'k iath dk iqujkoyksdu djsaxs

rFkk vxysa nks lIrkg esa ifjiDo gks jgs fuos'kksa dks lwph lwpukFkZ eq[; uxjikfydk inkf/kdkjh dks nsaxs

¼p½

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd fuos'kks dh 'krksa ds vuq:i O;kt@ykHkka'k izkIr gks jgs gSA

¼N½

ys[kk inkf/kdkjh ;g lqfuf'pr djsaxs fd foÙkh; o"kZ ds var esa fuos'kksa dk ewY; fu/kkZj.k muds okLofrd

ewY; ;k cktkj ewY; nksuks esa ls de gks] ij fd;k tk; blds vykosa ;g lqfuf'pr gksxk fd fuos'k izkfIr

ewY; ls vf/kd ij ugha fn[kk;s tka,A

¼t½

bl gLrd esa of.kZr izfrosnuksa ds vfrfjDr eq[; uxjikfydk inkf/kdkjh vuqJo.k gsrq ,sls izfrosnuksa@

fooj.kksa dh lwph tSlk os mfpr le>s fu/kkZfjr dj ldrs gSA

17-31

lHkh lek/kku fooj.k eq[; uxjikfydk inkf/kdkjh rFkk ys[kk inkf/kdkjh }kjk lR;kfir gksaxsA

17-32

fuos'kksa ds ys[kkad.k esa mi;ksx esa yk, x, fofHkUu ys[kk 'kh"kksZ dks foÙkh; foojf.k;ksa ;k foRrh; fooj.kksa

ds lkFk layXu vuqlwfp;ks esa iznf'kZr fd, tk;saxsA bu lHkh foÙkh; foojf.k;ksa ,oa vuqlwfp;ksa ij

izkf/kd`r inkf/kdkjh dk gLrk{kj@eqgj yxk;k tk,xkA

17-33

fuos'kksa esa lacaf/kr vk;&O;; fooj.k dh vuqlwfp;ksa fuEu:i ls of.kZr gS %&

17-5

foÙkh; fooj.kksa esa izLrqrhdj.k

430

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k;&18

uxj ikfydk }kjk _.k ,oa vfxze %&

bl v/;k; ds ckn vki

18-1

izLrkouk %&

_.k ,oa vfxze laca/kh bl v/;k; dk mís'; gS %&

_.k ,oa vfxze ls lacaf/kr cqfu;knh ys[kkad.k fl)kUr] i)fr;ksa ,oa fn, x, _.k ,oa vfxzeksa ds

laO;ogkjksa dks ntZ djus dh tkudkjh nsukA

_.k ,oa vfxzeksa ds ys[kkad.k iz.kkyh ls ifjfpr djkukA

_.kksa ,oa vfxzeksa dks ntZ djus rFkk laO;ogkjksa dks oxhZd`r djus laca/kh ys[kkad.k iz.kkyh ls voxr

gksxsaA

/kkj.kkvksa rFkk js[kkafdr fl)kUrksa dks vo/kkfjr djsaxsA

18-1

bl v/;k; esa uxjikfydk }kjk xfBr vU; cksMZ @ miØeksa dks fn, x, _.kksa ,oa vfxzeksa ls lacaf/kr

ysu&nsu ds fy, vuq'kaflr ys[kkad.k iz.kkyh vUrfoZf"V gSA deZpkfj;ksa ,oa laosndksa dks izko/kkfur _.kksa

,oa vfxzeksa dk o.kZu Øe'k% v/;k; 13 ,oa 1 esa fd;k tk pqdk gSA

18-2

uxjikfydkvksa ij ykxw fu;eksa rFkk vf/kfu;eksa esa mYysf[kr izko/kkuksa ds vuq:i uxjikfydk, lkekU;

fuf/k ls m/kkj ns ldrh gS] ;fn fo'ks"k fuf/k @ vuqnkuksa ds 'krksZ ,oa ca/kstks esa bl rjg dk izko/kku gks rks

yach vof/k dh ifj;kstukvksa ds fy, izkIr fo'ks"k fuf/k;ksa @ vuqnkuksa ls Hkh uxjikfydk, vfxze ns

ldrh gSA bu fLFkfr;ksa esa fo'ks"k ifj;kstuk fuf/k @ vuqnku esa ls fn, x, _.kksa ,oa vfxzeksa ls izkIr

C;kt bu fuf/k;ksa @ vuqnkuksa ds [kkrs esa ØsfMV gks tk,xkA

18-2

ys[kkad.k fl)kUr %&

18-3

uxjikfydkvksa }kjk fn, x, _.k ,oa vfxze laca/kh ysu&nsu dh izfof"V] ys[kkad.k ,oa O;ogkj fuEu

fl)kUrksa }kjk fu;af=r gksaxs%&

¼d½

C;kt @ naM C;kt rHkh ekU; gksxk tc ns; gks] ds vof/k;ksa ds var esa] vof/k var rd] C;kt izksnHkwr

gksxkA

¼[k½

fo'ks"k fuf/k @ vuqnku ls fn, x, _.k ds fo:) vftZr C;kt @ naM C;kt lacaf/kr fo'ks"k fuf/k @

vuqnku esa lh/ks ØsfMV gksxkA

¼x½

vlk/kkj.k ifjfLFkfr;ksa esa tc deZpkfj;ksa dks fn, x, _.k dh olwyh ugha tk ldh gks rks bl izpfyr

dkuwuksa ds vuq:i vifyf[kr fd;k tk,xkA

¼?k½

2 o"kksZ ls vf/kd vof/k ls cdk, vU; _.kksa ds fy, fuEu ekudksa ds vk/kkj ij izko/kku fd;k tk,xk %

2 o"kksZ ls vf/kd ijUrq 3 o"kZ ls vuf/kd cdk;k%

iqjkuk cdk;k ij 50 izfr'kr rhu o"kZ ls vf/kd

cdk;k] cdk;k ij 100 izfr'kr ¼vfrfjDr 50 izfr'kr½

¼p½

cdk;k _.k ¼lcdks 'kkfey djus ij 'kq)½ ij fd, x, vfrfjDr izko/kku ds O;; ekuk tk,xk rFkk

vfrfjDr izko/kku ftls vkyksP; o"kZ esa okil fy;k tk, dks uxjikfydk dh vk; ekuk tk,xkA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

435

¼N½

vifyf[kr v'kks/; ,oa lafnX/k _.k dks rRlaca/kh izko/kku ls lek;ksftr fd;k tk,xk rFkk cdk;k _.k

dh jkf'k ml lhek rd ?kV tk,xhA vi;kZIr izko/kku ds ekeys esa vifyf[kr jkf'k dks O;; ekuk

tk,xkA

18-3

vU; dks fn, x, _.k dk ys[kkad.k %&

18-4

ckgjh laLFkkuksa rFkk miØeksa dks fn, x, _.k dks ^vU; dks _.k dh iath* izi= ,y0,0&1 tks

uxjikfydk ds ys[kk foHkkx }kjk la/kkfjr gS] esa izfo"V fd;k tk,xkA

_.k ds forj.k ds le; ys[kk foHkkx fuEufyf[kr izfof"V;k¡ ikfjr djsxk %&

460600000

vU; dks _.k

MsfcV

450210000

Vw& cSad [kkrk

ØsfMV

lzksr vfHkys[k

Hkqxrku vkns'k izi= th0bZ0,u&15

v|ru fd, x, vfHkys[k

jksdM+ cgh] [kkrk] vU; dks _.k dh iath izi= ,y0,0&1

&cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk,A

450210000

cSad [kkrk

MsfcV

460300000

Vw& cSad [kkrk

ØsfMV

lzksr vfHkys[k

Hkqxrku vfHkys[k

v|ru fd, x, vfHkys[k

cSd cgh] [kkrk] vU; dks _.k izi= ,y0,0&1

&cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk,A

4314002000

izksnHkwr ,oa ns; C;kt

MsfcV

1713000000

Vw& vU; dks _.k ij C;kt

ØsfMV

lzksr vfHkys[k

x.kuk i=d

¼d½

_.k ds O;;u dks ntZ djukA

dksM

fooj.k

MsfcV

ØsfMV

uksV %

^^vU; dks _.k** [kkrk es izfrf"V v/;k;&5 lkekU; ys[kkad.k i)fr;k esa crk;h x;h jhfr ds

vuq:i gksxhA bl v/;k; esa vkxs crk;h x;h lHkh ys[kkad.k izfof"V;k¡ leku :i ls [kkrk esa

dh tk,xhA tc dHkh Hkh jksdM+ ;k cSad ys[kk vUrfoZf"V gks] tjuy cgh esa dksbZ izfof"V ugh

dh tk,xhA

¼[k½

_.k fdLrksa dh olwfy;k¡ ntZ djuk %&

dksM

fooj.k

MsfcV

ØsfMV

¼x½

ckgjh laLFkkuksa @ miØeksa dks fn, x, _.k ij C;kt ntZ djuk %&

dksM

fooj.k

MsfcV

ØsfMV

436

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v|ru fd, x, vfHkys[k

tjuy cgh] [kkrk] vU; dks _.k iath izi= ,y0,0&1

450210000

cSad [kkrk

MsfcV

431400200

Vw& izksnHkwr ,oa ns; C;kt

ØsfMV

lzksr vfHkys[k

nSfud laxzg.k lkj&izi= th0bZ0,u0&13

v|ru fd, x, vfHkys[k

cSad cgh] [kkrk] vU; dks _.k iath izi= ,y0,0&1

vU; dks _.k ds fy, %&

18-5

ys[kk foHkkx lkof/kd rkSj ij vU; ds lHkh _.kksa dh olwyh dk iqujkoyksdu djsxk rFkk ys[kkad.k

fufr;ksa @ ykxw fuorZeku fof/k;ksa ds vuq:i leqfpr jkf'k dh x.kuk dj izko/kku ,oa ys[kkad.k djsxkA

_.kksa ,oa vfxzeksa ¼deZpkfj;ksa dks NksM+dj½ ds viys[ku ;k izko/kku laca/kh ys[kkad.k izfof"V;ksa dk

fooj.k fuEufyf[kr gS %&

27020000

vU; dks _.k ds fo:) izko/kku

MsfcV

46110000

Vw& vU; dks _.k ds fy, lafpr izko/kku

ØsfMV

lzksr vfHkys[k

izko/kku dh jkf'k dk x.kuk i=d

v|ru fd, x, vfHkys[k

tjuy cgh ys[kkA

461100000

vU; dks _.k ds fy, lafpr izko/kku

MsfcV

460300000

Vw& vU; dks _.k

ØsfMV

lzksr vfHkys[k

viys[ku dh lkj fooj.kh

v|ru fd, vfHkys[k

tjuy cgh] [kkrk

270400200

vifyf[kr ifjlEifÙk;k¡&_.k ,oa vfxze

MsfcV

460300000

Vw& vU; dks _.k

ØsfMV

¼?k½

_.k ij C;kt dh izkfIr ntZ djuk %&

dksM

fooj.k

MsfcV

ØsfMV

18-4

v'kks/; ,oa lafnX/k cdk;k dk izko/kku

¼d½

vof/k ds var esa vU; dks _.k ds lafnX/k cdk;ksa ds fo:) izko/kku %&

dksM

fooj.k

MsfcV

ØsfMV

¼[k½

lafnX/k ,oa v'kks/; _.k ftuds fy, iwoZorhZ o"kksZ esa izko/kku gqvk Fkk %&

dksM

fooj.k

MsfcV

ØsfMV

¼x½

lafnX/k ,oa v'kks/; _.k ftuds fy, iwoZorhZ o"kksZ esa izko/kku ugh gqvk Fkk %&

dksM

fooj.k

MsfcV

ØsfMV

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

437

lzksr vfHkys[k

izko/kku dh x.kuk dk x.kuk i=d

v|ru fd, x, vfHkys[k

tjuy cgh [kkrkA

46110000

vU; dks _.k ds fy, lafpr izko/kku

MsfcV

18060050

Vw& vfrfjdr izko/kku dh okilh& ---- dks _.k

ØsfMV

lzksr vfHkys[k

izko/kku okilh dk x.kuk i=d

v|ru fd, x, vfHkys[k

tjuy cgh] [kkrkA

¼d½

^vU; dks _.k iath* vU; dks _.k esa ntZ gksxh tks izi= ,y0,0&1 esa la/kkfjr dh tk,xhA ekfld

vk/kkj ij bl iath dk feyku lacaf/kr ys[kk esa vafdr jkf'k;ksa ls fd;k tk,xkA

¼[k½

vof/k ds var esa izksnHkwr C;kt mi;qZDr iaft;ksa esa izfo"V dh tk,xh rFkk C;kt ij _.k dh jkf'k dk

lek/kku C;kt iath dh jkf'k ls fd;k tk,xkA

¼x½

o"kZ ds var esa vU; dks _.k dk ,d lkjka'k rS;kj fd;k tk,xk] ftlesa o"kZ ds vkjEHk esa cdk;k _.k]

vkyksP; o"kZ esa fn;k x;k _.k] o"kZ esa izksnHkwr C;kt rFkk vkyksP; o"kZ esa olwyh @ lek;kstu dks n'kkZ;k

tk,xkA

¼?k½

gLrd esa of.kZr izfrosnuksa ds vykos eq[; uxjikfydk inkf/kdkjh vquJo.k gsrq izfrosnu @ foojf.k;ksa

dh lwph fofufnZ"V djsaxsA

18-8

vU; dks _.k ds ys[kkad.k gsrq mi;ksx esa yk, x, fofHkUu ys[kk'kh"kksZ dks uxjikfydk ds foÙkh;

foojf.k;ksa ;k foÙkh; foojf.k;ksa ds lkFk layXu vuqlwfp;ksa esa n'kkZ;k tk,xkA ,slh lHkh foojf.k;ksa rFkk

vuqlwfp;ksa ij ukfer izkf/kdkjksa ds gLrk{kj ,oa eqgj yxk, tk,xsaA

18-9

vU; dks _.k ls lacaf/kr vuqlwfp vk;&O;; fooj.kh esa fuEu :i ls izko/kkfur gksxh %&

¼?k½

lafnX/k ,oa v'kks/; _.k ftuds fy, iwoZorhZ o"kksZ esa izko/kku ugh gqvk Fkk %&

dksM

fooj.k

MsfcV

ØsfMV

18-5

vkarfjd fu;a=.k %&

18-6

vU; dks fn, x, _.k ds fy, uxjikfydk,a fuEufyf[kr vkarfjd fu;a=.kksa dk vuqikyu

djsxh %&

18-7

lHkh lek/kku foojf.k;k¡ eq[; uxjikfydk inkf/kdkjh rFkk ys[kk inkf/kdkjh }kjk lR;kfir

dh tk,xhA

18-6

foÙkh; foojf.k;ksa dk izLrqrhdj.k %&

438

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k;&19

fo'ks"k fuf/k;k¡ %&

fo'ks"k fuf/k;ksa laca/kh bl v/;k; dk mís'; gS %&

19-1

izLrkouk %

tSls fu{ksi fuf/kA

19-2

ys[kkad.k ds fl)kar %&

uxjikfydkvksa }kjk lafLFkr fo'ks"k fuf/k;ksa ls lacaf/kr laO;ogkjksa ds fy, ys[kkad.k fof/k;k¡] ykxw

ys[kkad.k fufr;k¡] ys[kkad.k i)fr rFkk vkarfjd fu;a=.k dh vko';drk dk izko/kkuA

bl v/;k; ds var esa vki

fo'ks"k fuf/k;ksa ls lacaf/kr ys[kkad.k fof/k;k¡] fufr;k¡] i)fr;k¡] {ks= rFkk

vkarfjd fu;a=.k dh tkudkjh gksxhA

19-1

bl v/;k; esa fo'ks"k fuf/k;k¡ mu fuf/k;ksa dks NksM+dj ftuds fy, fcgkj uxjikfydk vf/kfu;e 2007

dh /kkjk 86 ds v/khu vyx iqLrdksa dk la/kkj.k visf{kr gS] ds fy, vuq'kaflr ys[kk fof/k;k¡ varfoZ"V gaSA

19-2

uxjikfydk,a lacaf/kr dkuwu ds vuq:i fof/k esa of.kZr fdlh Hkh mís'; ds fy, fo'ks"k fuf/k lafLFkr dj

ldrh gSA bl dkuwu us vuq:i fuf/k;ksa dks lafLFkr djus ,oa muds O;;u dk rjhdk fofgr fd;k tk

ldrk gSA

19-3

fo'ks"k fuf/k;ksa dk J`tu mu mís';ksa ds fy, gksrk gS ftuds ckjs esa ;g fopkj.kh; gks fd uxjikfydk

fuf/k ls vyx fuf/k dk fofu/kku vko';d gSA uxjikfydk ds fo'ks"k izdkj ds izkfIr;ksa dk ,d fuf'pr

izfr'kr vyx ls fpfUgr dj Hkh ,slk fd;k tk ldrk gSA

,d fo'ks"k [kkrk [kksydj bl fo'ks"k mís'; ds fy, izkIr lHkh jkf'k;ksa dks bl fo'ks"k fuf/k [kkrk

esa

varfjr fd;k tk ldrk gSA bl mís'; ds fy, fd, x, lHkh O;;ksa dks lacaf/kr fuf/k ds [kkrs esa MsfcV

fd;k tkuk visf{kr gSA

19-4

fu{ksi fuf/k ds J`tu @ lao/kZu] mi;ksx bl fuf/k ls fd, x, fuos'k rFkk vU; lacaf/kr igywvksa dk

o.kZu v/;k; 20 ^m/kkj* esa gS fd;k x;k gS] ftls izklafxd fd;k tk ldrk gSA bl v/;k; esa fo'ks"k rkSj

ij dsoy vU; fofo/k fuf/k;ksa ds ys[kkad.k i)fr;ksa dk o.kZu fd;k x;k gSA

19-5

fo'ks"k fuf/k laca/kh ysu&nsu dh izfof"V] ys[kkad.k rFkk O;ogkj fuEu ys[kkad.k fl)kUrksa }kjk fu;af=r

gksaxs %&

¼d½

fo'ks"k fuf/k J`tu ds le; ls gh nkf;Ro ekuh tk,xhA

¼[k½

fo'ks"k fuf/k ls fd, x, fuos'k

ds vk; dks ekU;rk ns nh tk,xh rFkk tc Hkh vk; izksnHkwr gks] bls

lacaf/kr fo'ks"k fuf/k esa ØsfMV fd;k tk,xkA fo'ks"k fuf/k ls fd, x, fuos'kksa ds fuiVku ls gq, ykHk @

gkfu dks ekU; djrs gq, bls fo'ks"k fuf/k [kkrk esa ØsfMV @ MsfcV fd;k tk,xkA

¼x½

ftl dk;Z @ ;kstuk ds fy, fo'ks"k fuf/k l`ftr gqbZ ml ij gq, jktLo O;; dks lacaf/kr fo'ks"k fuf/k ij

Hkkfjr fd;k tk,xkA

¼?k½

fo'ks"k fuf/k ls fufeZr LFkk;h ifjlEifÙk ds fuekZ.k gksus vkS @ ;k LFkk;h ifjlEifÙk ds vtZu gksus ij bl

LFkk;h ifjlEifÙk ds ewY; ds lerqY; jkf'k fo'ks"k fuf/k ls fo'ks"k fuf/k ¼O;g`r½ esa LFkkukarfjr fd;k

tk,xkA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

441

19-3

ys[kkad.k vfHkys[k ,oa i)fr;kaA

dk l`tu %&

¼d½

fo'ks"k fuf/k ds l`tu ij %

uksV %& uxjikfydk fuf/k [kkrk rFkk fo'ks"k fuf/k [kkrk esa izfof"V;k¡ v/;k;&5 & lkekU; ys[kkad.k

i)fr;k¡ esa crk;h x;h jhfr ds vuq:i ntZ dh tk,xhA bl v/;k; esa vkxs crk;h

x;h lHkh ys[kkad.k izfof"V;k¡ le:i ls [kkrk esa dh tk,xhA tc dHkh jksdM+ ;k cSad

ys[kk vUrfoZf"V gks] tjuy cgh esa dksbZ izfof"V ugh dh tk,xhA

dksM

fooj.k

MsfcV

ØsfMV

19-6

bl [kaM esa fo'ks"k fuf/k;ksa ls lacaf/kr ysu&nsu ds ys[kkad.k ds ifjizs{; esa vfHkys[kksa] iaft;ksa] nLrkostksa]

izi=ksa ,oa ys[kk izfof"V;ksa dk o.kZu gSA fo'ks"k fuf/k;ksa ls lacaf/kr laO;ogkjksa ds fy, [kkl izi=] iaft;k¡

vkfn fu/kkZfjr gS tSls fo'ks"k fuf/k iath ¼izi= ,l0,Q0&1½A ;g bl v/;k; ds var esa layXu fd;k x;k

gS rFkk mlds igy ^,l0,Q0* fy[kk x;k gSA

19-4

fuf/k;ksa

19-7

uxjikfydk fuf/k ds fofu;kstu ls fo'ks"k fuf/k;k¡ l`ftr gksrh gSA izR;sd fo'ks"k fuf/k vyx&vyx cSad

[kkrk ls tkuh tkrh gSA fuf/k ds l`tu ds le; eq[; cSad [kkrk ls jkf'k fo'ks"k fuf/k cSad [kkrk esa

LFkkukarfjr dh tkrh gSA ys[kk foHkkx izi= ,l0,Q0&1 esa ,d fo'ks"k fuf/k iath la/kkfjr djrk gS

ftlesa blds l`tu izR;sd fuf/k ls fd, x, O;;] vkfn dks vyx&vyx ntZ fd;k tkrk gSA

ys[kk foHkkx fo'ks"k fuf/k l`tu dh Lohd`fr ds vkns'k dh izfof"V fo'ks"k fuf/k iath esa ntZ djsxh rFkk

fuEufyf[kr ys[kk izfof"V ikfjr djsxk %&

dksM

fooj.k

MsfcV

ØsfMV

310100000

uxjikfydk fuf/k

MsfcV

311000000

Vw& d.kkZafdr fuf/k

ØsfMV

lzksr vfHkys[k

fo'ks"k fuf/k l`tu laca/kh lHkk dk ladYi

v|ru fd, x, vfHkys[k

tjuy cgh] [kkrk] fo'ks"k fuf/k iath&izi= ,l0,Q0&1

&fuf/k dk uke vafdr fd;k tk,A

¼[k½

d.kkZafdr laxzg.k ls fo'ks"k fuf/k esa va'knku dks ntZ djuk %

uxjikfydk ds fu.kZ; ds vuq:i ys[kk foHkkx d.kkZafdr laxzg.k ftldk jktLo ds :i esa fglkc fd;k

x;k gS] dks fo'ks"k fuf/k;ksa esa LFkkukarfjr djsxhA bu jkf'k;ksa ds LFkkukarj.k ds fy, ys[kk foHkkx

fuEufyf[kr izfof"V ikfjr djsxk%&

290000000

fjtoZ fuf/k esa LFkkukUrj.k

MsfcV

311000000

Vw& fpfUgr fo'ks"k fuf/k

ØsfMV

lzksr vfHkys[k

fpfUgr fuf/k;ksa ls fd, x, lHkh laxzg.kksa dk lkjka'k

v|ru fd, x, vfHkys[k

tjuy cgh] [kkrk] fo'ks"k fuf/k iath & izi= ,l0,Q0&1

&fo'ks"k fuf/k dk uke vafdr fd;k tk,A

442

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼x½

jkf'k dk ukfer fo'ks"k fuf/k cSad [kkrk esa LFkkukarj.k ntZ djuk fuf/k;ksa dks vyx cSad [kkrk esa

LFkkukarfjr djus ds fy, ys[kk foHkkx eq[; cSad [kkrk ls fo'ks"k fuf/k cSad

[kkrk

esa

jkf'k

LFkkukUrfjr djsxk rFkk fuEufyf[kr izfof"V ikfjr djsxk %&

450410000

ukfer cSad [kkrk

MsfcV

450210000

Vw& eq[; cSad [kkrk

ØsfMV

lzksr vfHkys[k

cSad }kjk ikorh ntZ fd;k gqvk tek jkf'k dk pkyku

v|ru fd, x, vfHkys[k

cSad cgh] fo'ks"k fuf/k iath izi= ,l0,Q0&1

&cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk,A

19-8

fo'ks"k fuf/k;ksa dk mi;ksx mu mís'; ds fy, gksxk ftuds fy, os l`ftr dh x;h gSA fd;k x;k O;; ;k

rks jktLo ;k iw¡thxr O;; gksxkA ys[kkad.k i)fr ftldk vuq'kj.k fd;k tk,xk fuEufyf[kr gS %&

¼d½

fo'ks"k fuf/k ds fo:) fd, x, jktLo O;; ds ys[kkad.k i)fr ogh gksxh tSlk fd v/;k;&11 ^yksd

fuekZ.k dk;Z* esa laiks"k.k ,oa la/kkj.k O;;] v/;k;&12 esa ^HkaMkj* esa HkaMkj dk Ø; ,oa v/;k;&15 vU;

jktLo O;; esa vU; jktLo O;;ksa ds fy, crk;k x;k gSA

fo'ks"k fuf/k ls dk;kZfUor gksus okyh ;kstuk @ dk;Z ls lacaf/k vkiwfrZdÙkkZ @ laosnd dks fn;k tkus okyk

vfxze ukfer fo'ks"k fuf/k cSad [kkrk ls Hkqxrs; gksxk u fd eq[; cSad [kkrk lsA blds fy, laosndks@

vkiwfrZdÙkkZvksa dks vfxze ls lacaf/kr [kaM dh izfof"V ds leku gksxhA

¼x½

vkiwfjr lkefxz;ksa ;k nh x;h lsokvksa ;k djk, x, dk;kZs ls lacaf/kr jktLo O;; dk izfØ;k iw.kZ fd;k

x;k foi= izkIr gksus ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %

311000000

d.kkZafdr fo'ks"k fuf/k

MsfcV

350100100

Vw& laosndks dk fu;a=.k ys[kk&fo'ks"k fuf/k

ØsfMV

lzksr vfHkys[k

lacaf/kr foHkkx }kjk vuqeksfnr foi=

v|ru fd, x, vfHkys[k

tujy cgh] [kkrk] fo'ks"k fuf/k iath izi= ,l0,Q0&1

&cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk,A

;fn lqjf{kr tek ;k ljdkj dh vksj ls vU; dVkSrh ;k laosnd @ vkiwfrZdÙkkZ dks fn, x, vfxze dh

dksM

fooj.k

MsfcV

ØsfMV

uksV

fo'ks"k fuf/k;ksa ds fy, vyx cSad [kkrk la/kkfjr fd;k tk,A

19-5

fuf/k;ksa dh mi;ksfxrk

fo'ks"k fuf/k dk jktLo O;; ds :i esa mi;ksx

¼[k½

fo'ks"k fuf/k ls laosnd @ vkiwfrZdÙkkZ dks fn;k x;k vfxze %&

dksM

fooj.k

MsfcV

ØsfMV

¼?k½

laosnd @ vkiwfrZdÙkkZ ds foi= ls dh x;h dVkSfr;k¡ %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

443

dVkSrh ;k dksbZ vU; dVkSrh izfØ;k iwjh gq, foi= ls dh tkrh gS rks bl jkf'k ds ckn cph jkf'k Hkqxrs;

gksxh vkSj ys[kk foHkkx fuEu izfof"V ikfjr djsxk %&

350100100

laosnd fu;a=.k ys[kk&fo'ks"k fuf/k

MsfcV

340100200

Vw& laosnd lqjf{kr tek&fo'ks"k fuf/k

ØsfMV

460400200

Vw& laosndks dks vfxze&Hkqxrku fd;k x;k vfxze

ØsfMV

350200200

Vw& lzksr ls vk;dj dh dVkSrh

ØsfMV

460400200

Vw& laosndks dks vfxze& ----dks fuxZr HkaMkj lkexzh

ØsfMV

lzksr vfHkys[k

ekih iqLr rFkk vfHk;a=.k foHkkx ls izkIr pkyw foi=] lafonk ,djkjukekA

v|ru fd, x, vfHkys[k

tjuy cgh] [kkrk] fo'ks"k fuf/k iath&izi= ,l-,Q-&1

&tSlk ykxw gks leqfpr ys[kk'kh"kZ vafdr fd;k tk,A

Hkqxrku ds mijkar ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %&

351001000

laosnd dk fu;a=.k ys[kk&fo'ks"k fuf/k MsfcV

450410000

Vw&ukfer cSad ys[kk

ØsfMV

lzksr vfHkys[k

Hkqxrku vkns'k & izi= th0bZ0,u0&15

v|ru fd, x, vfHkys[k

fo'ks"k fuf/k cSad cgh] [kkrk] fo'ks"k fuf/k iath & izi= ,l-,Q-&1

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk,A

dh x;h dVkSfr;ksa ds fo:) Hkqxrku lacaf/kr ukfer fo'ks"k fuf/k [kkrk ls gksxk rFkk ys[kk foHkkx

fuEufyf[kr izfof"V;k¡ ikfjr djsxk %

35020020

lzksr ij vk; dh dVkSrh

MsfcV

35020990

Hkqxrs; olwfy;k¡ & vU; olwfy;k¡

MsfcV

45041000

Vw& ukfer cSad ys[kk

[kkrk

ØsfMV

lzksr vfHkys[k

Hkqxrku vkns'k& izi= th0bZ0,u0&15

v|ru fd, x, vfHkys[k

fo'ks"k fuf/k cSad cgh] [kkrk] fo'ks"k fuf/k iath & izi= ,l-,Q-&1

dksM

fooj.k

MsfcV

ØsfMV

¼p½

laosnd @ vkiwfrZdÙkkZ dks fd;k x;k Hkqxrku ntZ djuk bl izdkj ds Hkqxrku fo'ks"k fuf/k ds

fy, la/kkfjr cSad [kkrk ls fd, tk;asxsA

dksM

fooj.k

MsfcV

ØsfMV

¼N½

dh x;h dVkSfr;ksa dks ntZ djuk %&

dksM

fooj.k

MsfcV

ØsfMV

444

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

&cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk,

¼t½

lk>k Hk.Mkj ds mi;ksx ds ifjizs{; esa ukfer fo'ks"k fof/k cSad [kkrk ls eq[; cSad [kkrk esa jkf'k dk

gLrkukUrj.k ntZ djuk %

lk>k Hk.Mkj ls lkexzh fuxZr djus ds igys fo'ks"k fuf/k ds mís'; ls lk>k HkaMkj ds mi;ksx ds lerqY;

jkf'k fo'ks"k fuf/k cSad [kkrk ls eq[; cSad [kkrk esa LFkkukUrfjr dh tk,xhA ys[kk foHkkx fo'ks"k fuf/k iath

izi= ,l0,Q0&1 dks v|ru djsxk rFkk fuEu fyf[kr izfof"V ikfjr djsxkA

450210000

eq[; cSad [kkrk

MsfcV

450410000

Vw& ukfer cSad ys[kk

ØsfMV

lzksr vfHkys[k

HkaMkj ls izkIr lwpukA

v|ru fd, x, vfHkys[k

cSad cgh] [kkrk] fo'ks"k fuf/k cSad cgh] fo'ks"k fuf/k iath & izi= ,l-,Q-&1

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk,A

¼>½

lk>k HkaMkj dks fo'ks"k fuf/k ds fy, mi;ksx dks ntZ djuk %&

lk>k cktkj dh [kir ij ys[kk foHkkx fuEu izfof"V ikfjr djsxk %

31100000

fo'ks"k fuf/k

MsfcV

43010020

Vw& lkexzh dk Ø;&HkaMkj

ØsfMV

lzksr vfHkys[k

HkaMkj ls izkIr lwpukA

v|ru fd, x, vfHkys[k

tjuy cgh] [kkrk] fo'ks"k fuf/k iath&izi= ,l-,Q-&1

fo'ks"k fuf/k dk uke vafdr fd;k tk,A

19-20

fuEufyf[kr ekeyksa esa ys[kkad.k i)fr;k¡ rFkk izfrf"V;k¡ ^^jktLo O;; ds fy, fo'ks"k fuf/k dk mi;ksx

ftls bl [kaM esa crk;k x;k gS] ds leku gksxh %

¼d½

laosnd @ vkiwfrZdÙkkZ dks izko/kkfur vfxzeA

¼[k½

laosnd @ vkiwfrZdÙkkZ dks izko/kkfur vfxze dh olwyhA

¼x½

fufonknkrkvksa ls vxz/ku tek izkIr djuk rFkk vlQy fufonknkrkvksa dks bldh okilhA

¼?k½

lQy fufonknkrkvksa ds vxz/ku tek dk lqjf{kr tek esa ifjorZuA

¼p½

laosnd @ vkiwfrZdÙkkZ ls lqjf{kr tek izkIr djukA

¼N½

laosnd @ vkiwfrZdÙkkZ ls lqjf{kr tek dh dVkSrhA

dksM

fooj.k

MsfcV

ØsfMV

dksM

fooj.k

MsfcV

ØsfMV

fo'ks"k fuf/k dk iw¡thxr O;; ds :i esa mi;ksx

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

445

¼t½

lqjf{kr tek dh okilhA

¼>½

laosnd @ vkiwfrZdÙkkZ ds foi= ls dj dh dVkSrhA

¼V½

dkVh x;h jkf'k dks lacaf/kr izkf/kdkjksa dks Hkqxrku vkfnA

ys[kkda.k vof/k o"kZ ds var esa fo'ks"k fuf/k ls fd, x, jktLo O;; ls lacaf/kr foi= tks vof/k ds var esa

fcuk Hkqxrku ds jg x, gS] ds fy, izko/kku fd;k tk,xkA

izko/kku ds fy, foHkkx fuEufyf[kr izfof"V ikfjr djsxk %

311000000

fpfUgr fo'ks"k fuf/k

MsfcV

350100103

Vw& laosnd dk fu;a=.k ys[kk&fo'ks"k fuf/k

ØsfMV

lzksr vfHkys[k

izko/kku dh jkf'k dk x.kuk i=dA

v|ru fd, x, vfHkys[k

tujy cgh] ys[kk] fo'ks"k fuf/k iathA

Hkqxrku ftuds fy, vof/k ds var esa izko/kku fd;k x;k gS] ds fy, ys[kk foHkkx fuEufyf[kr

izfof"V

ikfjr djsxk %

35010010

laosnd fu;a=.k ys[kk&fo'ks"k fuf/k

MsfcV

Vw& ukfer cSad ys[kk

ØsfMV

lzksr vfHkys[k

Hkqxrku vkns'k izi= th0bZ0,u0&15

v|ru fd, x, vfHkys[k

fo'ks"k fuf/k cSad cgh] [kkrk] fo'ks"k fuf/k iathA

19-22

iw¡thxr ifj;kstuk @ dk;kZs ds ekeys esa djk, x, dk;Z dk LFkk;h ifjlaifÙk;ksa ds vf/kxzg.k @ Ø; ls

lacaf/kr foi= tks ys[kkad.k vof/k ds vafre frfFk rd izkIr gq, gks dks izfØ;k iwjh djrs gq, ys[kkad.k

,oa Hkqxrku gsrq ys[kkadu vof/k ds ianzg fnuksa ds vanj vxzlkfjr fd;k tkuk pkfg,A ys[kkad.k dh

izfof"V ogh gksxh tks dafMdk mi;qZDr dafMdk

19-20 tks fo'ks"k fuf/k;ksa ds v/khu dk;kZfUor gks jgs

iwathxr dk;kZsa vkSj dafMdk 19-21 tks fo'ks"k fuf/k;ksa ls vftZr @ Ø; dh x;h LFkk;h ifjlaifÙk ds fy,

izko/kkfur gSA

19-6

vof/k var dh izfØ;k

19-21

Hkqxrku ugh fd, foi=ksa ds izko/kkuksa gsrq fuEufyf[kr izfof"V;k¡ ikfjr dh tk,xhA

¼d½

fo'ks"k fuf/k ds O;; ls lacaf/kr foi= ftudk Hkqxrku ugh gqvk gS ds fo:) vof/k var esa fd,

tkus okys izko/kku dks ntZ djuk %

dksM

fooj.k

MsfcV

ØsfMV

¼[k½

Hkqxrku ntZ djuk

dksM

fooj.k

MsfcV

ØsfMV

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk,A

446

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

19-7

fuf/k;ksa dks can djuk %&

19-23

fo'ks"k fuf/k;ksa dks can djus ij

19-8

vkarfjd fu;a=.k %&

ftl mís'; ds fy, fo'ks"k fuf/k l`ftr gqbZ gS izkIr gks tkus ij

vuqi;qDr fuf/k ¼;fn gks½ dks fo'ks"k fuf/k ls uxjikfydk fuf/k esa LFkkukarfjr dj fn;k tk,xk vkSj

blds fy, fo'ks"k fuf/k cSad [kkrk dh jkf'k eq[; cSad [kkrk esa LFkkukUrfjr dj nh tk,xhA tgk¡ Hkh

vko';d gks uxjikfydk dk vuqeksnu izkIr fd;k tk,xkA fuEu izfrf"V;k¡ ikfjr dh tk,xhA

19-24

uxjikfydk }kjk fuEufyf[kr vkarfjd fu;a=.k viuk, tk,axs%&

¼d½

eq[; cSad [kkrk ls ukfer fo'ks"k fuf/k cSad [kkrk esa jkf'k ds LFkkukUrj.k ds iwoZ ys[kk inkf/kdkjh

lqfuf'pr gks ysaxs fd l`ftr fuf/k fo'ks"k fuf/k iath esa ntZ gks x;h gSA blds vykos ;g lqfuf'pr fd;k

tk,xk fd bl laO;ogkj dks ntZ djus ds fy, tjuy Hkkmpj izi= th0bZ0,u0&7 esa rS;kj dj fy;k

x;k gS rFkk bls fo'ks"k fuf/k iath esa izklafxd fd;k x;k gSA

¼[k½

ys[kk inkf/kdkjh vkSj @ ;k bl Øe ukfer inkf/kdkjh ;g lqfuf'pr djsaxs fd lle; vfuok;Z

va'knku fo'ks"k fuf/k cSad [kkrk esa LFkkukarfjr gks tk,A

¼x½

ys[kk inkf/kdkjh vkSj @ ;k bl Øe esa ukfer inkf/kdkjh ;g lqfuf'pr djsaxs fd ftu mís'; ds fy,

fo'ks"k fuf/k l`ftr gqvk gS mlls fuEu mís'; gsrq fo'ks"k fuf/k dk mi;ksx ugh gksA

¼?k½

fo'ks"k fuf/k ys[kk dk ekfld cSad lek/kku fooj.k eq[; uxjikfydk inkf/kdkjh ;k ys[kk inkf/kdkjh ;k

dksbZ vU; ukfer inkf/kdkjh tks cSad [kkrk lapkyu gsrq tokcnsg gks }kjk fd;k tk,A

¼p½

ys[kk inkf/kdkjh ;k blfy, ukfer inkf/kdkjh fu;fer :i ls fo'ks"k fuf/k ls gq, O;; ,oa fo'ks"k fuf/k

cSad [kkrk ds vf/k'ks"k esa deh dk feyku djsaxsA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

447

v/;k;&20

m/kkjh

m/kkjh ds bl v/;k; dk mís';

bl v/;k; ds var esa vki

20-1

izLrkouk %

20-2

ys[kkad.k ds fl)kUr %

uxjikfydkvksa }kjk fy, x, m/kkj ls lacaf/kr laO;ogkjksa dh ys[kkad.k iz.kkyh] ys[kkad.k uhfr;ksa

rFkk

vkarfjd fu;a=.k dh t:jrksa dh tkudkjh nsuh gSA

_.k ls lacaf/kr ys[kkad.k iz.kkyh] uhfr;ksa] i)fr;ksa] {ks= rFkk vkarfjd vads{k.k ls voxr gks tk;saxsA

20-1

bl v/;k; esa uxjikfydkvksa }kjk izkIr fd, _.k ls lacaf/kr laO;ogkjksa ds fy, vuq'kaflr ys[kkad.k

iz.kkyh varfoZ"V gSA

20-2

uxjikfydk;sa] izpfyr dkuwuksa ds vuq:i fMcsUpj tkjh dj ;k vU; rjhds ls mu mís';ksa dh iwfrZ

ftudk mYys[k Lohd`fr esa gS] ds fy, _.k ys ldrh gSA ;s m/kkfj;k¡ lkekU;r;k uxjikfydkvksa esa

U;Lr py ,oa vpy ifjlEifÙk;ksa ls lqjf{kr jgrh gSA ljdkj }kjk fo'ks"k :i ls Lohd`fr izkIr fd,

fcuk bls Lohd`fr ls fHkUu fdlh mís'; dh iwfrZ ds fy, ugh fd;k tk ldrkA

20-3

tgk¡ Lohd`fr esa ;g izko/kku gks fd bl _.k dh okilh ds fy, fu{ksi fuf/k lafLFkr gksxh] uxjikfydk

bls lafLFkr djsxh rFkk uxjikfydk fuf/k ls blesa fuf/k ØsfMV djsxhA mlh rjg ;fn 'krZ esa izko/kku

gks rks _.k ds iquHkqZxrku ds fy, ,d ^LØks* ys[kk lafLFkr gksxkA ogk¡ bls l`ftr fd;k tk,xk rFkk

blesa d.kaZfdr fuf/k ØsfMV dh t,xhA

fu{ksi fuf/k ;k ^LØks* ys[kk ds lafLFkr djus dk mís'; C;kt lfgr bruh jkf'k lafpr djuk gS tks

iquHkZqxrku vuqlwfp ds vuqlkj _.k ds iwuHkZqxrku gsrq i;kZIr gksA

20-4

m/kkjh ¼izkIr _.k½ laca/kh ysu nsu dh izfof"V] ys[kkad.k rFkk O;ogkj fuEu ys[kkad.k fl)karksa }kjk

fu;af=r gksaxs %&

¼d½

_.k ij C;kt ds O;; dks izksnHkwr vk/kkj ij ekU;rk nh tk,xhA

¼[k½

fy;k x;k _.k ftldk mi;ksx LFkk;h ifjlaifRr;ksa ds vtZu ;k fuekZ.k esa gqvk gS] ds C;kt dh jkf'k

ifjlEifÙk;ksa ds mi;ksx yk;d gksus dh frfFk rd ds C;kt dh jkf'k lacaf/kr ifjlEifÙk;ksa ds ewY; esa

tksM+h tk,xhA

¼x½

C;kt ds fiNys Hkqxrku dh frfFk ls foÙkh; izfrosnu dh frfFk rd izksnHkwr C;kt dh x.kuk dh tk,xh

rFkk bls pkyw o"kZ ds vk;&O;; fooj.k esa Hkkfjr fd;k tk,xkA

¼?k½

fMcsUpj ;k ckWM tkjh djus esa fd, x, O;; dks fdLrksa esa pqdkus ds fy, vkLFkfxr fd;k tk,xk rFkk

bls cjkcj fdLrksa esa 5 o"kZ rd ;k _.k dh vof/k rd ¼tks Hkh igys gks½ esa pqdk;k tk,xkA ;fn fMcsUpj

;k ckWM dk ekspu ifjiDork vof/k ds igys fd;k tkrk gS rks blds O;; ds cps gq, jkf'k dks viysf[kr

djrs gq, lacaf/kr o"kZ ds O;; ds :i esa vk;&O;; fooj.kh esa Hkkfjr fd;k tk,xkA ijUrq _.k mxkgh ls

452

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

lacaf/kr vU; lHkh izdkj ds O;; ftuij fopkj.k ugh gqvk gS] dks fuxZe O;; ds :i esa ftl o"kZ izksnHkwr

gq, gks mlh o"kZ O;; ds :i esa fn[kkdj lekIr dj fn;k tk,xkA

bl [k.M esa _.k ls lacaf/kr ysu&nsu ds ys[kkad.k] ds ifjizs{; esa vfHkys[kksa] iaft;ksa] nLrkostksa] izi=ksa]

ys[kk izfof"V;ksa vkfn dk o.kZu gSA _.k ds ys[kkad.k ds fy, dfri; izi= ,oa iaft;k¡ gS tks _.k fo'ks"k

ds fy, gS %&

tSls _.k dh iath ¼izi= ch0vkj0&1½] bu izi=ksa ¼ch0vkj0&3½ bl v/;k; ds var esa layXu gS rFkk

buds igys Loan fy[kk x;k gSA

20-6

Lohd`fr dh 'krksZ ds vuq:i fy, x, m/kkj dh izfof"V ys[kk foHkkx }kjk izi= oh0vkj0&1 esa ls /kkfjr

_.k iath esa dh tkrh gSA izR;sd fy, x, _.k ds fy, ,d vyx iUuk vkoafVr gksrk gSA ;fn fMcsUpj

fuxZe ds fy, Lohd`fr izkIr gksrh gS rks fMcsUpj /kkjh dk fooj.k izi= oh0vkj0&2 fMcsUpj iath esa ntZ

fd;k tkrk gSA izkIr _.k dks ukfer _.k ds cSad ys[kk esa tek fd;k tkrk gSA

20-7

_.k c<+kuk @ m/kkj ysuk % _.k izkIr gksus ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk%&

¼d½

tgk¡ /ku mxkgh ds fy, fMcsUpj tkjh fd, x, gks%

450000000

_.k dk ukfer cSad ys[kk

MsfcV

330700000

To ckWUMl vkSj fMcsUplZ

ØsfMV

lzksr vfHkys[k

nSfud laxzg.k lkj&izi= th0bZ0,u0&13

v|ru fd, x, vfHkys[k

cSad cgh] [kkrk] _.k iath izi=&ch0vkj0&1

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk,A

igpku vklku djus ds fy, fMcsUpj dk izfr'kr ;k vU; dksbZ fo'ks"krk fy[kh tk,A

vlqjf{kr _.k ds fy, eq[; ys[kk 'kh"kZ 330 ØsfMV fd;k tk,xkA bl O;oLFkk bl v/;k; esa of.kZr

_.k ds lHkh izfof"V;ksa ds fy, ykxw gksxkA

ckWUM vkSj fMcsUpj [kkrk esa izfof"V;k¡ v/;k;&5 ^ys[kkad.k dh i)fr;k¡* esa crk, x, rjhds ls dh

tk,xhA bl v/;k; esa vkxs crk;h x;h lHkh vU; izfof"V;k¡ le:i rjhds ls [kkrk ys[kk esa dh tk,xhA

tc dHkh Hkh jksdM+ ;k cSad ys[kk vUrfoZf"V gks tjuy cgh esa dksbZ izfof"V ugh gksxhA

tgk¡ _.k dh mxkgh fMcsUpj tkjh djus ls fHkUu rjhds ls gks&

450000000

_.k dk ukfer cSad ys[kk

MsfcV

330000000

To _.k

ØsfMV

lzksr vfHkys[k

nSfud laxzg.k lkj&izi= th0bZ0,u0&13

v|ru fd, x, vfHkys[k

cSad cgh] [kkrk] _.k iath izi= ch0vkj0&1

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk,A

20-3

ys[kkad.k vfHkys[k ,oa i)fr;k¡

20-5

20-4

_.k izkfIr ds fy, ys[kkad.k %&

uksV&1 %&

uksV&2 %&

¼[k½

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

453

laLFkk dk uke ftlls _.k izkIr fd;k x;k gks] _.k ds fdlh fo'ks"k xq.k ftlls mls vklkuh ls

igpkuk tk lds vafdr fd;k tk,A

20-5

_.k @ fMcsUpjksa ij Hkqxrs; C;kt dk ys[kkad.k %

20-8

izksnHkwr C;kt dks ntZ djuk& C;kt Hkqxrku gsrq uxjikfydk ds ukfer izkf/kdkj }kjk Lohd`fr izkIr

gksus ij ys[kk foHkkx C;kt ds Hkqxrku ds fy, fuEufyf[kr izfof"V ikfjr djsxkA

24000000

C;kt ,oa foÙkh; izHkkj

MsfcV

350120100

Vw& izksnHkwr ,oa ns; C;kt&_.k

ØsfMV

lzksr vfHkys[k

C;kt dk x.kuk i=dA

v|ru fd, x, vfHkys[k

cSad cgh] [kkrk

35012010

izksnHkwr ,oa ns; C;kt&_.k

MsfcV

4502100

Vw& cSad [kkrk

ØsfMV

lzksr vfHkys[k

Hkqxrku vkns'k & izi=&th0bZ0,u0&13

v|ru fd, x, vfHkys[k

cSad cgh] [kkrk

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk,A

ftl C;kt dk nkok ugh fd;k x;k gks ;k Hkqxrku ugh gqvk gks mls pkyw ns;rk djkj fn;k tk,xkA

C;kt Hkqxrku dh vafre frfFk ls foÙkh; foojf.k;k¡ rS;kj gksus rd dh

vof/k ds fy, izksnHkwr C;kt dh x.kuk dh tk,xh rFkk bldk izko/kku fd;k tk,xkA ys[kk foHkkx

fuEufyf[kr izfof"V;k¡ ikfjr djsxk %

24000000

C;kt ,oa foÙkh; izHkkj

MsfcV

36020010

Vw&izksnHkwr vns; C;kt ds fy, izko/kku

ØsfMV

lzksr vfHkys[k

C;kt dk x.kuk i=d

v|ru fd, x, vfHkys[k

tjuy cgh] [kkrk

u, ys[kkad.k o"kZ ds vkjEHk esa fiNys ys[kkad.k o"kZ esa izko/kku gsrq dh x;h izfof"V dks mRØfer dj

fuEufyf[kr izfof"V ikfjr dh tk,xhA

36020010

izksnHkwr vns; C;kt ds fy, izko/kku

MsfcV

24000000

Vw& C;kt ,oa foÙkh; izHkkj

ØsfMV

20-9

C;kt eqDr _.kksa ds fy, C;kt dk dksbZ izko/kku ugh fd;k tk,xkA

20-10

C;kt dk Hkqxrku ntZ djuk& m/kkj nsus okyksa dks C;kt dk Hkqxrku djus ij ys[kk foHkkx

fuEufyf[kr izfof"V ikfjr djsxk %

20-11

20-12

izksnHkwr fdUrq vns; C;kt %&

20-13

izko/kkfur C;kt dks mRØfer djuk %

454

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

lzksr vfHkys[k

C;kt dk x.kuk i=dA

v|ru fd, x, vfHkys[k

tjuy cgh] [kkrk

20-14

mRØfer izfof"V }kjk lacaf/kr vof/k dh izfof"V rFkk pkyw o"kZ esa ikfjr O;; dks vxys ys[kkad.k vof/k

esa mRØfer fd;k tk,xkA vxys ys[kkad.k vof/k es C;kt Hkqxrku dks _.k @ fMcsUpj ij C;kt [kkrs

esa mlh izdkj MsfcV fd;k tk,xk tSls dafMdk 20-1 ,oa 20-12 esa izksnHkwr ,oa Hkqxrs; C;kt ds fy, gqvk

gSA

20-15

mijksDr mRØe.k izfof"V ls fd;k x;k ØsfMV Lo;aeso vxys ys[kkad.k vof/k esa fd, x, vfrfjDr

MsfcV dk funku dj nsxkA

_.k ds iquHkZqxrku @ fMcsUpjksa dk ekspu gsrq tc fu{ksi fuf/k lafLFkr dh x;h gks

tgk¡ Lohd`fr dks 'krZ esa _.k ;k fMcsUpj fuxZr djus gsrq fu{ksi fuf/k dh LFkkiuk dk izko/kku gks ogka

Lohd`fr dh 'krksZ esa mfYyf[kr jkf'k o"kZ ds var esa eq[; fuf/k ls fu{ksi fuf/k esa varfjr dh tk,xhA bls

ntZ djus ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk &

29000000

fjtcZ fuf/k;ksa esa LFkkukUrj.k

MsfcV

31150000

Vw& fu{ksi fuf/k

ØsfMV

lzksr vfHkys[k

fu{ksi fuf/k ds l`tu gsrq ifj"kn~ }kjk ikfjr ladYiA

v|ru fd, x, vfHkys[k

tjuy cgh] [kkrk] _.k ekspu fuf/k iath&izi= ch0vkj0 3

20-17

eq[; cSad ys[kk ls fu{ksi fuf/k dk cSad ys[kk ds fuf/k dk LFkkukarj.k uxjikfydk fuf/k ls fu{ksi fuf/k esa

LFkkukarfjr jkf'k ,d vyx cSad [kkrk esa tek dh tk,xhA tek gksus ij ys[kk foHkkx }kjk fuEufyf[kr

izfof"V ikfjr dh tk,xh %

45041000

ukfer cSad ys[kk

MsfcV

450210000

Vw&cSad [kkrk

ØsfMV

lzksr vfHkys[k

cSad }kjk ntZ ikorh;qDr tek jlhn] varj.k lwpuk

v|ru fd, x, vfHkys[k

cSad cgh] [kkrk] _.kekspu fuf/k dh iath&izi= ch0vkj0&3

20-18

fu{ksi fuf/k ls fd, x, fuos'kksa dh fu{ksi fuos'k fuf/k ¼izi= vkbZ0,u0&1½ esa izfof"V dh

tk,xhA¼v/;k;&7 fuos'k esa ;Fkk izko/kkfur½ bl izdkj dh jkf'k;ksa ds fuos'k ds fy, mUgh ys[kkad.k

izfof"V;k¡ @ i)fr;ksa dk vuq'kj.k fd;k tk,xk tSlk fd vU; fuos'kksa ds fy, gksrk gSA ;s fuos'k] fuos'k

dh ifjiDork] C;kt ntZ djus] fuos'kksa ds foØ; @ ifjiDork ls ykHk @ gkfu ls lacaf/kr gSA budk

o.kZu v/;k; 17 fuos'k esa of.kZr gSA

20-19

fuos'kksa ls vftZr C;kt] fuos'kksa ds fuiVku ls ykHk @ gkfu] ¼;fn gks½ }kjk fu{ksi fuf/k ¼izi=

ch0vkj0&3½ dks v|ru fd;k tk,xkA

20-6

_.k ds iquHkZqxrku @ fMcsUpjksa ds ekspu dk ys[kkad.k %

20-16

fu{ksi fuf/k dk l`tu @ o`f) %&

20-7

fu{ksi fuf/k dk fuos'k %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

455

uxjikfydk fuf/k ls fu{ksi fuf/k esa LFkkukarj.k %

20-21

fuf/k dk LFkkukUrj.k ntZ djuk %&

20-22

_.k @ fMcsUpj dk iquHkZqxrku @ ekspu

¼d½

_.kekspu fuf/k esa _.k dk iquHkZqxrku %

¼[k½

_.kekspu fuf/k ls fMcsUpjksa dk ekspu %

20-20

fu{ksi fuos'k dh tk¡p esa ik;h

x;h {kfr dh Hkjik;h ds fy, uxjikfydk fuf/k ls fu{ksi fuf/k esa

LFkkukUrj.k %&

ifj{k.k ds nkSjku ;fn ik;k tk, fd fu{ksi fuf/k esa fd, x, fuos'k dk ewY; Lohd`fr esa vafdr ewY; ls

de gks x;k gS rks bl varj dks uxjikfydk fuf/k ls ikVk tk,xkA ys[kk foHkkx fuEufyf[kr izfof"V;k¡

ikfjr djsxk %

29000000

fjtoZ QaM esa LFkkukUrj.k

MsfcV

31150000

Vw& fu{ksi fuf/k

ØsfMV

lzksr vfHkys[k

_.kekspu iath izi= ch0vkj0&3

v|ru fd, x, vfHkys[k

tujy cgh] [kkrk] fu{ksi iath izi= ch0vkj0&3

Ukxjikfydk fuf/k ls fu{ksi fuf/k esa bl izdkj LFkkukarfjr vfrfjDr jkf'k fu{ksi cSad [kkrk esa tek dh

tk,xh rFkk rnuqlkj fuEu izfof"V ikfjr dh tk,xhA

45041000

ukfer cSad ys[kk

MsfcV

45021000

Vw& cSad ys[kk

ØsfMV

lzksr vfHkys[k

cSad }kjk izkIr fd, x;k tek pkyku] LFkkukarj.k lwpuk

v|ru fd, x, vfHkys[k

cSad cgh] [kkrk

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk,A

_.k dk iquHkZqxrku @ fMcsUpjksa dk ekspu %

_.k ds iquHkZqxrku vkSj @ ;k fMcsUpjksa ds ekspu ds fy, ys[kk foHkkx fuEufyf[kr izfof"V;k¡ ikfjr

djsxk %

330000000

_.k

MsfcV

450410000

Vw&ukfer cSad ys[kk

ØsfMV

lzksr vfHkys[k

Hkqxrku vkns'k&izi= th0bZ0,u0&15

v|ru fd, x, vfHkys[k

jksdM+ lg cSad cgh] [kkrk] _.k iath izi= ch0vkj0&3

cSad dk uke ,oa [kkrk la[;k vafdr dh tk,A

456

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

330700000

ckWUM ,oa fMcsUpj

MsfcV

450410000

Vw&ukfer cSad ys[kk

ØsfMV

lzksr vfHkys[k

Hkqxrku vkns'k izi- th0bZ0,u0&15

v|ru fd, x, vfHkys[k

cSad cgh] [kkrk] fu{ksi iath izi=&ch0vkj0&3

311500000

_.kekspu fuf/k

MsfcV

450210000

Vw& uxjikfydk fuf/k

ØsfMV

lzksr vfHkys[k

Hkqxrku vkns'k & izi= th0bZ0,u0&15

v|ru fd, x, vfHkys[k

tjuy cgh] [kkrk] _.kekspu iath&izi= ch0vkj0&3

tgka ^LØks* [kkrk jgus ds ekeys esa _.k dk iquHkqZxrku @ fMcsUpjksa dk ekspu %

tgk¡ _.k mxkgh ;k fMcsUpj tkjh djus dh 'krksZ esa ^LØks* [kkrk ds la/kkj.k dk izko/kku

gks ogka

Lohd`fr vkns'k esa mYysf[kr jkf'k d.kkZafdr vk; ls ^LØks* [kkrk esa LFkkukUrfjr dh tk,xhA mnkgj.k ds

fy,%& ;fn _.k tykiwfrZ vk/kkjHkwr lajpuk fuekZ.k ds fy, fy;k x;k gks rks ty vkiwfrZ ls izkIr vk;

dk dksbZ fuf'pr izfr'kr tks ty dj ds :i esa izkIr gksrk gS] dks ^LØks* [kkrkesa tek fd;k tk,xkA

^LØks* [kkrk ds l`tu ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk %

450410000

ukfer cSad ys[kk

MsfcV

450210000

Vw& cSad ys[kk

ØsfMV

43130010

Vw& ty izHkkj ls izkI; ¼pkyw½

ØsfMV

431300102

Vw&ty izHkkj ls izkI; ¼cdk;k½

ØsfMV

431300103

Vw& ty la;kstu izHkkj

ØsfMV

lzksr vfHkys[k

nSfud laxzg.k lkj&izi= th0bZ0,u0&13

v|ru fd, x, vfHkys[k

cSad cgh] [kkrk] _.k iath] fMcsU;j iath

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk,A

^LØks* [kkrk esa iM+h gqbZ jkf'k ls fuos'k %

20-24

^LØks* [kkrk ls fd, x, fuos'k dh ^LØks* [kkrk fuos'k iath ¼izi= vkbZ0,u0&1½ esa izfof"V dh tk,xh

¼v/;k; 17 fuos'k esa ;Fkk izko/kkfur½ bl rjg dh jkf'k;ksa ds fy, dh tkus okyh ys[kkad.k izfof"V;k¡ @

i)fr;k¡ ogh gksxh tks vU; fuos'kksa ds ekeys esa dh tkrh gSA ;s fuos'k] fuos'kksa dh ifjiDork] C;kt ntZ

fd;k tkuk] fuos'k ds fcØh @ ifjiDork ij ykHk @ gkfu vkfn ls lacaf/kr jgrh gSA budk o.kZu

v/;k; 17 fuos'k esa fd;k x;k gSA

¼x½

_.k ds iquHkZqxrku @ fMcsUpjksa ds ekspu ij fu{ksi fuf/k ls fuf/k dk LFkkukUrj.k %

20-23

^LØks* [kkrk l`ftr djuk %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

457

20-25

fuos'k ij vftZr C;kt fuos'kksa ds O;;u ij ykHk @ gkfu ds O;;u ij ykHk @ gkfu ¼;fn gks½

dks ^LØks* ys[kk fuos'k iath esa v|ru fd;k tk;sxkA

_.k @ fMcsUpjksa dk ys[kkad.k rFkk C;kt dk Hkqxrku

20-27

_.k dk iquHkZqxrku @ fMcsUpjksa ds ekspu ij %&

^LØks*ys[kk ls _.k dk iquHkZqxrku

^LØks*[kkrk ls fMcsUpjksa dk ekspu %

20-26

_.k @ fMcsUpj @ ckWUMl mxkgh @ fuxZe ds C;kt Hkqxrku ,oa ys[kkad.k dh i)fr ogh gksxh tSlh

mijksDr _.k @ fMcsUpj ij Hkqxrs; C;kt ds ys[kkad.k [k.M esa izko/kkfur gS] bls ns[kk tk ldrk gSA

ek= varj ;gh gS fd eq[; cSad ys[kk ds LFkku ij ^LØks* cSad ys[kk gSA Hkqxrku ntZ djus ds fy, ys[kk

foHkkx fuEu izfof"V;k¡ ikfjr djsxk %

350120000

izksnHkwr ,oa ns; C;kt

MsfcV

450410000

Vw& ukfer cSad ys[kk

ØsfMV

lzksr vfHkys[k

x.kuk iz=d

v|ru fd, x, vfHkys[k

%&cSad cgh] [kkrk] _.k iath] fMcsUpjksa dh iathA

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk,A

_.k dk iquHkZqxrku @ fMcsUpjksa dk ekspu

_.k ds iquHkZqxrkud vkSj @ ;k fMcsUpjksa ds ekspu ij ys[kk foHkkx fuEufyf[kr izfof"V;k¡ ikfjr djsxk

¼d½

330000000

_.k

MsfcV

450410000

Vw& ukfer cSad ys[kk

ØsfMV

lzksr vfHkys[k

Hkqxrku vkns'k & izi= th0bZ0,u0&15

v|ru fd, x, vfHkys[k

cSad cgh] [kkrk] _.k iath & izi= ch0vkj0&1

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk,A

¼[k½

330700000

ckUM ,oa fMcsUpj

MsfcV

45041000

Vw& ukfer cSad ys[kk

ØsfMV

lzksr vfHkys[k

Hkqxrku vkns'k & izi= th0bZ0,u0&15

v|ru fd, x, vfHkys[k

cSad cgh] [kkrk] fMcsUpjksa dh iathA

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk,A

fu{ksi fuf/k [kkrk ugh gksus ds ekeys esa _.k dk iquHkZqxrku @ fMcsUpjksa dk ekspu %

20-28

_.k dks iquHkZqxrku ;k fMcsUpjksa dk ekspu ntZ djuk % tgk¡ fu{ksi fuf/k la/kkfjr ugh gS ogk¡ _.k dk

iquHkZqxrku ;k fMcsUpjksa dk ekspu uxjikfydk fuf/k ls ,djkjukek esa mfYyf[kr 'krksZ ds vuqlkj gksxk

458

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

rFkk fuEufyf[kr izfof"V ikfjr dh tk,xh%

330000000

_.k

MsfcV

330700000

ckWUM ,oa fMcsUpj

MsfcV

450210000

Vw& cSad [kkrk

ØsfMV

lzksr vfHkys[k

Hkqxrku vkns'k & izi= th0bZ0,u0&15

v|ru fd, x, vfHkys[k

cSad cgh] [kkrk] _.k iath] fMcsUpjksa dh iath

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk,A

_.k mxkgh ;k fMcsUpj tkjh djus esa gq, O;; dk ys[kkad.k %

20-29

_.k mxkgh O;; ntZ

djuk %& _.k mxkgh ;k fMcsUpj tkjh djrs le; uxjikfydk _.k Lrj

'kwYd] lqj{kk l`tu 'kwYd LVkEi M;wVh] xkjUVh deh'ku vkfn ds :i esa O;; dj ldrh gSaA bu O;;ksa

dks lesfdr djrs gq, bu _.k mxkgh O;; ds :i esa oxhd`r fd;k tkrk gS rFkk budk Hkqxrku djrs

le; ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djrk gS %

480100000

_.k mxkgh O;;

MsfcV

450210000

Vw& cSad [kkrk

ØsfMV

lzksr vfHkys[k

Hkqxrku vkns'k & izi= th0bZ0,u0&15

v|ru fd, x, vfHkys[k

cSad cgh] [kkrk

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk,A

_.k mxkgh O;; dk ik¡p o"kkZs dh vof/k esa cjkdj fdLrkas eas ;k _.k dh vof/k ¼tks de gks½ esa ekspu

fd;k tkrk gSA mnkgj.k ds fy, _.k mxkgh esa gq, 50]000 :0 ds O;; dks ikap o"kksZ esa 10]000 : izfr

o"kZ dh nj ls izR;sd o"kZ ekspu fd;k tkrk gS izR;sd o"kZ _.k mxkgh O;; ds ekspu fd, x, Hkkx ds

fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djrk gSA

dksM

fooj.k

MsfcV

ØsfMV

27050000

viysf[kr fofo/k O;;

MsfcV

480100000

Vw& _.k mxkgh O;;

ØsfMV

Jksr vfHkys[k&

v|ru fd, x, vfHkys[k

tjuy cgh] [kkrk

20-31

_.k mxkgh O;; dk viys[ku ;fn _.k dk le; iwoZ Hkqxrku gks tkrk gS ;k fMcsUpj dk ifjiDork ds

iwoZ ekspu fd;k tkrk gS rks yafcr _.k mxkgh O;; dks mlh o"kZ esa viysf[kr dj fn;k tkrk gSAtc

le; iwoZ Hkqxrku ;k ifjiDork ds iwoZ ekspu fd;k tkrk gksa mijksDr mnkgj.k eas ;fn ;g ekuk tk; fd

rhljs o"kZ esa _.k dk le; iwoZ Hkqxrku gksrk gS rks _.k mxkgh O;; dk yafcr 30]000@& dks rhljs o"kZ

eas viysf[kr fd;k tk,xkA foÙkh; o"kZ ds var eas ys[kk foHkkx fuEufyf[kr izfof"V;k¡ ikfjr djsxkA

╪

20-30

_.k mxkgh O;; ds ekspu ntZ djuk %

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

459

dksM

fooj.k

MsfcV

ØsfMV

27050000

viysf[kr fofo/k O;;

MsfcV

Vw& _.k mxkgh O;;

ØsfMV

Jksr vfHkys[k&

viys[ku laca/kh ifj"kn dk ladYi

v|ru fd, x,& vfHkys[k& tjuy cgh] [kkrk

¼d½

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd O;kt Hkqxrku dh vafre frfFk ls ysdj foÙkh; fooj.k dh frfFk ds

chp dh vof/k ds fy, izksnHkwr O;kt ds fo#) i;kZIr izko/kku fd;k x;k gS rFkk bls pkyw o"kZ ds

vk;&O;; fooj.k esa Hkkfjr fd;k x;k gSA

¼[k½

ys[kk inkf/kdkjh _.kekspu fuf/k fuos'k vfHkys[kksa dk HkkSfrd lR;kiu djsaxs rFkk bldh rqyu

_.kekspu fuos'k ys[kk ls djsaxsA

¼x½

ys[kk inkf/kdkjh mxkgh fd, x, fuf/k;ksa dk vuqJo.k djsaxs rFkk blds leqfpr mi;ksx dk lqfuf'pr

djsaxsA

¼?k½

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd fu{ksi fuf/k dk oÙkZeku ewY; ljdkj }kjk Lohd`r fuf/k ds ewY; ds

lkFk lac) jgsA ;fn nksuksa ds ewY; esa varj vk tk; rks eq[; cSad ys[kk ls i;kZIr fuf/k dk varj.k fu{ksi

fuf/k ds cSad [kkrk esa dh tkuh pkfg,A

¼p½

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd izkIr vk; dk ^LØks* [kkrk esa varj.k m/kkjh dh 'kÙkkZsa ds vuq:i gSA

¼N½

eq[; uxjikfydk inkf/kdkjh lqfuf'pr djsaxs fd ftu mn~ns';ksa ds fy, _.k fy;s x;s Fks] mUgha

mn~ns';ksa dh iwfRrZ esa budk mi;ksx gks jgk gSA fopyu gksus dh fLFkfr esa ljdkj eq[; uxjikfydk

inkf/kdkjh ds fo#) leqfpr dkjZokbZ dj ldrh gSA

¼t½

bl gLrd esa fn;s x;s izfrosnuksa ds vfrfjDr eq[; uxjikfydk inkf/kdkjh vuqJo.k gsrq izfrosnuksa @

fooj.kksa dh vfrfjDr lwph fu/kkZfjr dj ldrs gSaA

20-33

lHkh lek/kku foojf.k;ksa ij eq[; uxjikfydk inkf/kdkjh rFkk ys[kk inkf/kdkjh }kjk lR;kfir dh

tk;sxhA

_.kksa ds ys[kkad.k esa mi;ksx esa yk;s x;s fofHkUu ys[kk 'kh"kZ uxjikfydk ds foÙkh; fooj.kksa ;k foRrh;

fooj.kksa ds lkFk layXu vuqlwfp;ksa esa iznf'kZr fd;s tk;saxsA bu lHkh foÙkh; fooj.kksa rFkk vuqlwfp;ksa

ij ukfer inkf/kdkjh dk eqgj lfgr gLrk{kj fy;k tk;sxkA

20-7

vkarfjd fu;a=.k

20-32

_.k laca/kh laO;ogkjks ds ekeysa esa fuEufyf[kr vkarfjd fu;a=.kksa dk ikyu fd;k tk,xkA

20-7

foÙkh; fooj.kksa esa izLrqfrdj.k

_.k ls lacaf/kr vk;&O;; fooj.kh fuEu :i ls izko/kkfur gS %&

460

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k; & 21

21 -

iêk ,oa fdLr [kjhn

iêk ,oa fdLr [kjhn ds bl v/;k; dk mís';-----

bl v/;k; ds var esa vkidksa&

21-1

izLrkouk&

21-2

ys[kkad.k vfHkys[k rFkk i)fr;k¡ &

vkidh iêk ,oa fdLrh [kjhn ls lacaf/kr cqfu;knh ys[kkad.k fl)karksa ,oa laO;gkjksa dks ntZ djus dh

i)fr dh tkudkjh nsuh gSA

iêk ,oa fdLr [kjhn ds v/khu LFkk;h ifjlEfir;ksa ds foØ; ,oa Ø; ds ys[kkad.k iz.kkyh ls vkidks

ifjfpr djkuk gSA

iêk ,oa fdLr [kjhn ls lacaf/kr laO;ogkjksa dks ntZ djus ,oa oxhZd`r dh tkudkjh izkIr dj ysaxs

iêk ,oa fdLr [kjhn dh /kkj.kkvksa ,oa js[kkafdr fla)karksa dh ljkguk djsaxsA

21-1

bl v/;k; esa fcgkj ds uxjikfydkvksa }kjk iêk ,oa fdLr [kjhn ij [kjhnsa ;ks csaps x, LFkk;h

ifjlEifÙk;ksa ds fy, vuq'kaflr ys[kkad.k iz.kkyh dk o.kZu gSa]

21-2

iêk ,oa ,djkjukek gS ftls ,d Hkqxrku ;k Hkqxrkuksa dh J`[kayk ds ,ot esa ftls iêk nsus okyk iês/kkjh

dks ,d fuf'pr vof/k rd fdlh ifjlEifÙk ds mi;ksx dk vf/kdkj iznku djrk gSA

21-3

foÙkh; iêk og iV~Vk gS ftlesa iêk nsus okyk LokehRo ds lHkh tksf[ke ,oa ykHk ekSfyd :i ls

LFkkukarfjr djrk gSA 'ks"k lHkh iês dk;Zdkjh iêk dgykrs gSA budk oxhZdj.k buds vkjaHk ls gksrk gSA

dksbZ iêk foÙkh; iêk gS ;k dk;Zdkjh iêk ;g laO;gkj dh jkf'k dh ek=k ij fuHkZj djrk gSA izklafxd

rkSj ij foÙkh; iêk ,djkjukek esa iV~Vk ;k iV~Vk ds ,d iV~Vknkj iV~Vk ds fuf'pr vof/k ds ckn

LokfeRo xzg.k dj ysrk gS tcfd dk;Zdkjh iêk esa LokfeRo ges'kk iêk nsus okys ds ikl gh jgrk gSA

21-4

fdLr [kjhn ,d djkj gS ftls fdjk;k dh ,slh lafonk dgk tk ldrk gS ftlesa [kjhnxh dk fodYi gks

blesa ,d O;fDr lkekuksa dks ,d fuf'pr vof/k ds fy, fuf'pr fdjk;k ij ysrk gSA blesa vfrfjDr

'krZ ;g jgrh gS fd ;fn og iwjh vof/k rd lkekuks dks j[krk gS rFkk fdjk;k ds lHkh fdLrksa dk Hkqxrku

tc dHkh ns; gksa dj nsrk gS tSlk fd lafonk esa r; gS rks iw.kZ LokfeRo mlesa fufgr gks tkrk gSA

21-5

iêk ,oa fdjk;k [kjhn ds laO;gkj fuEu fLFkfr;ksa ds vuqlkj foHkDr fd, tkrs gS %&

tgk¡ uxjikfydk iêk nsus okyh gS rks iqLrdksa esa foÙkh; iêk nkrk fn[kkuk

uxjikfydk dk;Zdkjh iV~Vk ysus okyh gS rks iqLrdksa esa bls iV~Vknkj fn[kkukA

uxjikfydk iêknkj gS rks iqLrdksa esa foÙkh; iêk nkj fn[kkuk &

uxjikfydk Øsrk gS rks iqLrdksa esa fdLr [kjhnkj fn[kkuk

uxjikfydk foØsrk gS rks iqLrdksa esa fdjk;k [kjhn fn[kkuk

21-6

lkekU;r% bl gLrd esa ;g ekuk x;k gS fd uxjikfydk foÙkh; iêk nsus okyh rFkk dk;Zdkjh iêknkj gS

tc fd fdjk;k [kjhn ds nksuks izdkjksa dh ppkZ blesa gq;h gSA

468

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

21-7

bl [kaM esa LFkk;h ifjlEifÙk;ksa ds iêk ,oa fdjk;k [kjhn ls lacaf/kr vfHkys[kksa iaft;ksa] nLrkosatksa] izi=ksa]

ys[kkad.k izfof"V;ksa vkfn dk o.kZu gSaA iêk ,oa fdjk;k [kjhn ds LFkk;h ifjlEifÙk;ksa ds ys[kkad.k ds

fy, os lHkh izi= gS tks lkekU; rFkk uxjikfydk ds laO;gkjksa esa ykxw gSa

21-8

iêk vkSj fdjk;k [kjhn ij LFkk;h ifjlEifr;ksa ds Ø; ,oa vf/kxzg.k laca/kh ysu nsu dh izfof"V

ys[kkad.k rFkk O;ogkj fuEu fyf[kr ys[kkad.k fl)karksa }kjk fu;af=r gksrs gS %&

iêk dh vof/k izkjaHk gksus ij foÙkh; iêk dks ykxr ewY; ij ifjlEifÙk rFkk ns;rk ds :i esa ntZ fd;k

tk,xkA

foÙkh; iêk ds Hkqxrku dks foÙkh; izHkkj rFkk cdk;k nkf;Ro esa deh ds :i esa izHkkftr fd;k tk,xk

foÙkh; izHkkj dks bl izdkj ckaVk tk,xk fd mlls LFkk;h :i ls lkof/kd nj ls izR;sd vof/k ds cps

vo'ks"k ds fo#) O;kt vftZr gks lds!

bu ifjlaifÙk;ksa ij Hkh LokehRo okyh ifjlaifRr;ksa ds fy, izHkkoh nj ls ewY; gzkl izko/kkfur gksxkA

iêk ij fn, x, ifjlEifÙk dks LokehRo okyh vU; ifjlaifÙk;ksa ftldk mi;ksx uxjikfydk }kjk fd;k

tkrk gS] dh Hkkafr ys[kkafdr fd;k tk,xkA

dk;Zdkjh iêk ls gksus okyh vk; dks lh/kh js[kk i)fr ls iwjs iêk vof/k ds fy, vk; ekuh tk;sxhA bls

lacaf/kr cdk, dks ns;rk frfFk ls izksnHkwr ekuk tk,xkA

dk;Zdkjh iêkokys fdlh ifjlaifÙk ij ;fn fdlh jkf'k ds O;; gksus ls mldh {kerk ifjof/kZr gks tkrh

gS ;k c<+ tkrh gS rks O;; dks ifjlEifr ds ewY; esa 'kkfey dj fy;k tk,xk tSlk fd uxjikfydk ds

vU; ifjlEifÙk;ksa ds mi;ksx eas gqvk djrk gSA

bu ifjlaifÙk;ksa ij viuh ifjlaifÙk;ksa dh Hkkafr gh ewY; gkl izko/kkfur fd;k tk,xkA

fdjk;k fdLr ,djkjukek ds le; LFkk;h ifjlaifÙk dh ykxr dks ifjlaifRr ds ewY; ds :i esa iwathd`r

fd;k tk,xkA

fdjk;k [kjhn fdLrksa dks foÙk izHkkj rFkk cdk;k ewY; esa foHkkftr fd;k tk,xkA foÙk izHkkj dks bl

izdkj ckaVk tk,xk rkfd mlls fu;r lkof/kd nj ij izR;sd vof/k ds cps var'ks"k ls O;kt vftZr gks

ldsa&

^Hkqxrs; fdjk;k [kjhn* dh jkf'k esa ls O;kt dh jkf'k dks pkyw ifjlaifÙk ds v/khu ys[kkadu ds fy,

fu;a=.k ys[kk [kkrk [kksy dj MsfcV fd;k tk,xkA bls foÙkh; izHkkj ds ys[kkad.k djrs le;

lek;ksftr dj fy;k tk,xkA

foØ; ewY; ¼O;kt lfgr½ dks fdjk;k [kjhn ,djkjukek esa izkI; fn[kk;k tk,xkA

21-3

ys[kkad.k ds fl)kar

¼d½

uxjikfydk tc iV~Vknkj gks rks mlds iqLrdksa esa foÙkh; iêk&

¼[k½

uxjikfydk dk;Zdkjh iêkdÙkkZ gS rks blds iqLrdksa esa fn[kkuk &

¼x½

uxjikfydk tc foØsrk gks rks mldh iqLrdksa esa fdjk;k [kjhn %&

¼?k½

uxjikfydk tc foØsrk gks rks mlds iqLrdksa esa fdjk;k [kjhn

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

469

fdjk;k [kjhn fdLrksa O;kt ls vk; rFkk izkI; ewy jkf'k ds chp foHkkftr fd;k tk,xkA foÙkh; vk; dks

bl izkdj ckaVk t,xk rkfd cps gq, izk.; jkf'k ij fu;r :i ls lkof/kd O;kt vftZr gks ldsA

fdjk;k [kjhn izk.; ls O;kt ds Hkkx dks pkyw ifjlaifr;ksa ds fu;a=.k ys[kk esa MsfcV dj ys[kkafdr fd;k

tk,xkA O;kt ls vk; dks ys[kkad.k ds le; bl jkf'k dks lek;ksftr dj fy;k tk,xkA

21-9

LFkk;h ifjlaifÙk dh vkiwfrZ vf/k"Bkiu foÙkh; iêk ,djkjukek ds vuq:i gksxkA foÙkh; iêk esa LFkk;h

ifjlaifÙk;ksa ds Ø; ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxkA

410000000

LFkk;h ifjlaifÙk;k¡ ¼Js.kh vafdr fd;k tk;½

MsfcV

470300000

Vw& Hkqxrs; O;kt fu;a=.k iêk

ØsfMV

350800200

Vw& Hkqxrs; iêk izHkkj

ØsfMV

Jksr vfHkys[k&

iêk ,djkjukek

v|ru fd, x, vfHkys[k

tjuy cgh] [kkrk LFkk;h vLFkk;h ifjlaifÙk;ksa dh iath izi= thb,u

32@31

,d Js.kh dh lHkh LFkk;h ifjlaifÙk;ka mlh Js.kh dks ifjlaifÙk;kasa ds :i esa ys[kkafdr gksxh fdlh Hkh

mís'; ds Hkou dk vf/kxzg.k Hkou ds ifjlaifÙk 'kh"kZ esa ys[kkafdr gksxk

vU; lHkh [kkrk esa izfof"V;ka tks bl v/;k; esa vkxs crk;h x;h gSA le:i rjhds ls gksxhA tc dHkh

jksdM+ ;k cSad [kkrk varfoZf"V gks tjuy cgh esa dksbZ izfof"V ugha dh tk,xhA

Hkqxrs; O;kt fu;a=.k iêk [kkrk ,d fu;a=.k ys[kk] dh izd`fr dk gS tks crkrk gS fd Hkqxrs; iêk izHkkj

esa cdk;k O;kt dh leku jkf'k lkfey gSA vof/k ds var esa bldk var'ks"k ?kV tkr gS D;ksfd mDr

vof/k ds iêk cdk;k dks foÙkh; izHkkj ds :i esa ys[kkafdr fd;k tkrk gSA

21-11

lkoZf/kd iêk Hkqxrku iêk dk ys[kkad.k iV~Vk ,djkjukek ds vuq:i gksxkA lkof/kd iêk Hkqxrku ij

ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxkA

dksM

fooj.k

MsfcV

ØsfMV

350800200

Hkqxrs; iêk izHkkj

MsfcV

Vw& cSad [kkrk

ØsfMV

21-4

uxjikfydk iêknkj gks rc blds iqLrdksa esa foÙkh; iêk dk ys[kkad.k

LFkk;h ifjlaifr;ksa ds Ø; dks ntZ djuk %&

dksM

fooj.k

MsfcV

ØsfMV

¼d½

tSlk ykxw gks ys[kk dk y?kq ;k o`gr 'kh"kZ vafdr fd;k tk;]

uksV %& LFkk;h ifjlaifÙk;ka] ys[kk] Hkqxrs; iêk izHkkj ys[kk rFkk Hkqxrs; O;kt fu;a=.k ys[kk esa

izfof"V;ka v/;k; 5 lkekU; ys[kkad.k i)fr;ka esa crk, x, rjhds ls gksxhA

21-10

Hkqxrs; O;kt fu;a=.k iêk [kkrk&

iV~Vk Hkqxrku

470

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

Jksr vfHkys[k&

Hkqxrku vkns'k izi= thb,u&15

v|ru fd, x, vfHkys[k cSad ogh] [kkrk

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

21-12

vof/k ds var esa foÙk izHkkj dk tks Hkkx iêk Hkqxrku cdk;k esa 'kkfey jgrk gS dh x.kuk dj mDr vof/k

ds foÙk izHkkj ds :i esa ys[kkafdr dh tk;sxhA foRr izHkkj dks ntZ djus ds fy, fuEufyf[kr izfof"V

ikfjr dh tk,xhA

dksM

fooj.k

MsfcV

ØsfMV

240600200

iêk ij O;kt

MsfcV

470300000

Vw& Hkqxrs; O;kt fu;a=.k iV~Vk

ØsfMV

Jksr&vfHkys[k&

x.kuk i=d@iêk nsus okys dk fooj.k] iêk ,djkjukek

v|ru vfHkys[k& tjuy ogh] [kkrk

ewY; gzkl izHkkj

21-13

o"kZ ds var esa foÙkh; iêk okys lHkh Js.kh ds LFkk;h ifjlaifÙk;ksa ij fu/kkZfjr nj lsewY; gkl izko/kkfur

fd;k tk,xkA izko/kkfur gksus okys ewY; gkl dh x.kuk ifjlEfÙk ds ykxr ij ewY; gkl nj ds vuq:i

dh tk,xhA bldh x.kuk rFkk ys[kkad.k v/;k; 16 LFkk;h ifjlaifÙk;ka esa mfYyf[kr rjhds ls gksxkA

21-5

uxjikfydk ds ys[kkiqLr esa ys[kkad.k tc ;g iêknkj gks

21-14

fdlh vof/k ds fy, ns; iêk fdjk;k,djkjukek ds vuq:i izksnHkwr gksxkA mnkgj.k ds fy, ;fn iêk

,djkjukek esa midj.k dk fdjk;k ekfld vk/kkj ij gS rks izR;sd ekg bldk ys[kkad.k gksxk blds fy,

fuEufyf[kr ys[kkad.k izfof"V ikfjr gksxhA

dksM

fooj.k

MsfcV

ØsfMV

431400500

iêk fdjk;k ls izk.;

MsfcV

130500000

To iêk fdjk;sa

ØsfMV

Jksr vfHkys[k&

x.kuk i=d] iêk ,djkjukek

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk

iêk fdjk;s iêk ,djkjukek ds vuq:i izkIr fd, tk;saxsA blds fy, fuEufyf[kr ys[kkad.k izfof"V dh

tk,xhA

foÙk izHkkj

iêk fdjk;k ls vk;

izksnHkwr iV~Vk fdjk;k ntZ djukA

21-15

iêk fdjk;k dh izfIr;ksa dsk ntZ djuk

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

471

dksM

fooj.k

MsfcV

ØsfMV

450210000

cSad [kkr

MsfcV

431400500

Vw] iêk fdjk; ls izk.;

ØsfMV

Jksr vfHkys[k&

izkfIr jlhn

v|ru fd, x, vfHkys[k& cSad ogh] [kkrk]

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

dk;Zdkjh iêk ij fn, x, ifjlEifÙk;ksa ds ys[kkad.k O;;ogkj rFkk bu ifjlEifÙk;ka ij yxus okyk

ewY; gkl v/;k;&16 esa of.kZr fl)karksa ,oa i)fr;ksa ds vuqlkj gksxkA

ys[kk foHkkx vkyksP; vof/k esa dqy iêk cdk;k dh igpku djsxk rFkk bldh rqyuk ys[kk iqLr esa

vafdr iêk vk; ls djrs gq, v|ru cdk, ¼;fn gks½ dks fudkysxkA

21-18

fdjk;k [kjhn ,djkjukek esa ifjlaifÙk ds izkfIr ds iwoZ ;k ckn dh vof/k esa ns; gksrs gh rRdky vnk;xh

dh 'kÙkZ fdjk;k [kjhn ,djkjukek dh 'kÙkkZsa ds vuq:i jg ldrh gSA

21-19

ns; gks rks gh rRdky vnk;xh Hkqxrku ¼Mkmu isesaV½ ij fuEufyf[kr izfof"V ikfjr dh tk;sxh%&

dksM

fooj.k

MsfcV

ØsfMV

460400105

vkiwfrZ dÙkkZvksa dks vfxze&

fdjk;k [kjhn okyh ifjlaifÙk;ka&

uxjikfydk fuf/k

MsfcV

45021000

Vw& cSad [kkrk

ØsfMV

Jksr vfHkys[k&

Hkqxrku vkns'k izi= thb,u&15

v|ru fd, x, vfHkys[k& cSad ogh] [kkrk] vfxze iath

cSad dk uke rFkk ys[kk la[;k vafdr fd;k tk;A

LFkk;h ifjlaifÙk;ksa ds vtZu@Ø; dk ys[kkad.k&

21-20

LFkk;h ifjlEifÙk;ksa dk Ø; ntZ djuk %& fdjk;k [kjhn ,djkukek ds v/khu LFkk;h ifjlaifÙk;ksa dh

[kjhn gksus ij ys[kk foHkx fuEufyf[kr izfof"V ikfjr djsxk %&

!

21-14

LFkk;h ifjlaifÙk;k¡ rFkk ewY; gzkl dk ys[kkad.k&

vof/k var iz)fr;ka

21-17

iêk fdjk;k dk izksnHkwr gksukA

21-6

fdjk;k [kjhn dk uxjikfydk ys[kk esa ys[kkad.k tc ;g Øsrk gks

!

472

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

dksM

fooj.k

MsfcV

ØsfMV

410000000

LFkk;h ifjlaifÙk;ksa ¼izdkj vafdr gks½

MsfcV

470300000

Hkqxrs; O;kt fu;a=.k fdjk;k [kjhn

MsfcV

330600000

Vw] vU; lkof/kd _.k

ØsfMV

460400105

Vw] vkiwfrZ dÙkkZvksa dks vfxze& fdjk;k [kjhn okyh ifjlaifÙk;ka

ØsfMV

Jksr vfHkys[k&

fdjk;k [kjhn ,djkjukek

v|ru fd, x, vfHkys[k&

tjuy ogh] [kkrk py lEifÙk;ksa dh iath&izi=

thb,u&32 vfxze iath&fdjk;k [kjhn fdLrsa

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;A

330600000

vU; lkof/k _.k

MsfcV

450210000

Vw] cSad [kkrk

ØsfMV

Jksr vfHkys[k&

Hkqxrku vkns'k izi= thb,u&15

v|ru fd, x, vfHkys[k& cSad ogh] [kkrk] pky lEifÙk dh iath&izi= thb,u&32

21-22

Hkqxrs; fdjk;k [kjhn cdk;k ds O;kt ds va'k dh x.kuk vof/k var esa dh tkrh gSA rFkk bls lacaf/kr

vof/k ds foÙk izHkkj ds :i esa ys[kkafdr fd;k tkrk gSA O;kt izHkkj ds fy, fuEufyf[kr izfof"V ikfjr

dh tkrh gS%&

240600300

fdjk;k [kjhn ij O;kt

MsfcV

470300000

Vw] Hkqxrs; O;kt fu;a=.k & fdjk;k [kjhn

ØsfMV

Jksr vfHkys[k&

x.kuk i=d

v|ru fd, x, vfHkys[k& tjuy] ogh] [kkrk

ewY; gkl izHkkj&

21-23

ys[kkad.k vof/k ds var esa Ø; fd;s x;s lHkh LFkk;h ifjlaifÙk ds ewY; ij fofgr nj ls ewY; gkl

izko/kkfur gksxkA ewY; gkl ds izko/kku dh x.kuk ifjlaifRr ds ewY; ij ewY; gkl nj yxk dj dh

tk,xhA fdjk;k [kjhn LFkk;h ifjlaifÙk;ks aij ewY; gkl dh x.kuk rFkk ys[kkad.k mlh rjg ls gksxh

tSlk v/;k;&16 tks LFkk;h ifjlaifÙk;ks ij gS dh dafMdk 21-17 esa of.kZr gSA

21-21

fdLrksa ds Hkqxrku dh ys[kk izfof"V fuEufyf[kr gSA

dksM

fooj.k

MsfcV

ØsfMV

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;A

foÙk izHkkj

dksM

fooj.k

MsfcV

ØsfMV

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

473

vof/k var i)fr;ka &

21-24

ns; fdLrksa ds leqfpr C;ktka'k dks ntZ djuk&

dksM

fooj.k

MsfcV

ØsfMV

fdLr izkfIr;k¡&

21-27

fdjk;k [kjhn ,djkjukek ds vuq:i ns; lkof/kd fdjk;k fdLrsa izkIr dh tk;sxh fdLr

izkIr gksus ij ys[kk foHkkx }kjk fuEufyf[kr izfof"V ikfjr dh tk,xhA

vkyksP; vof/k esa Hkqxrs; fdLrksa ds O;ktka'k dh igpku ys[kk foHkkx igpku djsxk rFkk ml vof/k ds

fy, le:i O;kt ls vk; dk ys[kkad.k djsxkA

uxjikfydk ds iqLrdks eas fdjk;k [kjhn ¼,pih½ dk ys[kkad.k tc ;g foØsrk gks fdjk;k [kjhn

,djkjukek ds v/khu ns; gksrs gh rRdky vnk;xh ¼Mkmu isesaV½ dk jde izkIr gksus ij &

21-25

fdjk;k [kjhn ,djkjukek esa ns; gksrs gh rRdky vnk;xh dh 'krsZ jg ldrh gSA bu ifjlaifÙk dh

vkiwfrZ ds igys ;k ckn dk Hkqxrku fuHkZj djsxkA bls ntZ djus ds fy, fuEu fyf[kr ys[kkad.k izfof"V

dh tk,xh%&

450210000

cSad [kkrk

MsfcV

350800400

Vw] izkI; O;kt fu;a=.k& fdjk;k [kjhn

ØsfMV

Jksr vfHkys[k&

nSfud laxzg.k lu&izi= thb,u&13

v|ru fd, x, vfHkys[k&

cSad] ogh] [kkrk

cSad dk uke rFkk ys[kk la[;k vafdr fd;k tk;A

fdjk;k [kjhn ds v/khu ifjlaifÙk;ks dk Ø;

21-26

ifjlaifÙk;ksa dh foØh rFkk ns; gksrs gh rRdky vnk;xh ¼Mkmu isesaV½ dh jde ds lek;kstu gsrq ys[kk

foHkkx fuEufyf[kr izfof"V ikfjr djsxk%&

dksM

fooj.k

MsfcV

ØsfMV

350800300

fdjk;k [kjhn vfxze

MsfcV

460800100

fdjk;k [kjhn dh izk.; fdLrsa

MsfcV

410000000

Vw] LFkk;h ifjlaifÙk ¼izdkj vafdr gks½

ØsfMV

350800400

Vw] izkI; O;kt fu;a=.k fdjk;k [kjhn

ØsfMV

Jksr vfHkys[k&

nSfud laxzg.k lkj&izi= thb,u&13

v|ru fd, x, vfHkys[k&

tjuy ogh] [kkrk]py laifÙk iath izi= thb,u&32

ySlk ykxw gks ys[kk ds y?kq ;k o`gr 'kh"kZ vafdr fd;k tk;A

474

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

dksM

fooj.k

MsfcV

ØsfMV

O;kt ls vk;&

dksM

fooj.k

MsfcV

ØsfMV

vof/k var izfØ;k

vkarfjd fu;a=.k

21-30

uxjikfydkvksa }kjk fuEufyf[kr ys[kkad.k fu;a=.k dk izs{k.k fd;k tk;sxk&

¼d½

iqLrdksa esas foÙkh; iêk fdjk;k [kjhn tc uxjikfydk ysunkj iêknkj ;k Øsrk gks %&

450210000

izk.; O;kt fu;a=.k fdjk;k [kjhn

MsfcV

460800100

Vw] izkI; fdjk;k [kjhn fdLrsa

ØsfMV

Jksr vfHkys[k&

nSfud laxzg.k lkj&izi= thb,u&13

v|ru fd, x, vfHkys[k& cSad ogh] [kkrk]

21-28

vkyksP; vof/k var esa fdjk;k [kjhn izk.; ds O;ktka'k dh igpku dh tk,xh rFkk bls lacaf/kr vof/k ds

O;kt ls vk; ds :i esa ys[kkafdr fd;k tk,xk O;kt dks ntZ djus ds fy, fuEufyf[kr ys[kkad.k

izfof"V dh tk,xhA

350800400

cSad [kkrk

MsfcV

171800100

Vw] fdjk;k [kjhn ij O;kt

ØsfMV

Jksr vfHkys[k&

x.kuk i=d

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk]

21-29

ns; fdLrksa ds O;ktka'k dks leqfpr :i ls ntZ djuk&

vkyksPp o"kZ esa izkIr gksus okys fdLrksa ds O;ktka'k dh igpku ys[kk foHkkx }kjk dh tk,xh rFkk rn~uq:i

bls mDdr vof/k esa O;kt ls vU; ds :i esa fglkc esa fy;k tk,xkA

ys[kk inkf/kdkjh ;g lquf'pr djsaxs fd LFkk;h ifjlaifÙk;ksa dk Ø; pkgs og foÙkh; iêk ;k fdjk;k

[kjhn ij ,djkjukek@fdjk;k [kjhn 'krksZ ¼iêk@fdjk;k [kjhn dk HkkM+k@iêk @fdj;k [kjhn dh

vof/k rFkk O;kt nj½ ds v/khu gks] dks iwath d`Ùk djus ds igys bldh Lohd`fr izkIr dj yh x;h gSA

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd iêkizHkkj@ Hkqxrs; fdjk;k [kjhn esa vkyksP; vof/k ds O;kt izHkkj

leqfpr <ax ls fglkc esa 'kkfey dj fy, x, gSA

ys[kk inkf/kdkjh ;g lqfuf'pr djsaxs fd tqekZuk ;k vfrfjDr O;kt tks ns; fdLrksa ds Hkqxrku esa foyac

ds dkj.k Hkqxrs; gS] dk iêk@fdjk;k [kjhn ,djkjukek ds vuq:i izko/kku dj fy;k x;k gSA

uxjikfydk ds iqLrdksa esa dk;Zdkjh iêkdÙkkZ gks&

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd LFkk;h ifjlaifÙk;ksa dks dk;Zdkjh iêk ij m/kkj nsus ,oa iêk dh

'krksZ ¼iêk fdjk;s] iêk vof/k;ksa½ dk vuqeksnu fdlh iêk O;kt ds vk; ntZ djus ds igys izkIr gks x;k

gS&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

475

ys[kk inkf/kdkjh lquf'pr djsaxs fd tqekZuk ;k ns; cdk;k fdLrksa ds foyafcr Hkqxrku dh mxkgh

lle; dh x;h gS rFkk bls iêk ,djkjukek ds vuq:i ys[kkafdr fd;k x;k gSA

uxjikfydk LFkk;h ifjlaifÙk;ksa ds HkkSfrd lR;kiu dh O;oLFkk iwjs o"kZ ykxw j[ksxh rkfd o"kZ esa de ls

de ,d ckj LFkk;h ifjlaifÙk;ksa dk HkkSfrd lR;kiu gks lds lkFk gh fuf'pr vUrjky ij dk;Zdkjh

iêk ij fn, x, ifjlaifÙk;ksa ds iqf"V Hkh izkIr dh tk,xhA LFkk;h ifjlaifÙk iath rFkk HkkSfrd lR;kiu

izfrosnu ;k laiqf"V ds chp ds varj dk lek/kku fudkyk tk,xkA

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd dk;Zdkjh iêk ij fn, x, ifjlaifÙk;ksa dks iêhnkj ds uke] LFkku

ds lkFk vpy ifjlaifÙk;ksa dh iath esa v|ru dj fy;s x;s gSaA

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd fdjk;k [kjhn ,djkjukek ds v/khu LFkk;h ifjlaifÙk;ksa ds foØ;

,ao 'krZ ¼fdjk;k [kjhn fdLrksa] vof/k;ksa rFkk O;kt½ dk vuqeksnu ifjlaifÙk foØ; ntZ djus ds igys

gks x;k gS]

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd vkyksP; vof/k dh fdjk;k ls vk; tks fdjk;k fdLrksa esa lfEefyr

gS dk ys[kkad.k mfpr rjhds ls gqvk gSA

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd cdk;k fdLrksa ds Hkqxrku esa foyac ds dkj.k yxs tqekZuk ;k

vfrfjDr O;kt yxk;k x;k gS rFkk fdjk;k [kjhn ,djkjukek ds vuq:i bls fglkc esa 'kkfey fd;k

x;k gSA

21-31

uxjikfydkvksa ds LFkk;h ifjlaifÙk;ksa ds ys[kkad.k esa mi;ksx esa yk, x, fofHkUu ys[kk'kh"kZ dks foÙkh;

foojf.k;ksa ;k foÙkh; foojf.k;ksa ds lkFk vuqyXu vuqlwfp;ksa esa n'kkZ;k tk,xk ,sls lHkh foÙkh;

foojf.k;ksa ,oa vuqlwfp;ksa ij izkf/kd`r inkf/kdkjh ds }kjk eqgjlfgr gLrk{kj fd;k tk,xk

¼x½

uxjikfydk ds iqLrdksa esa fdjk;k [kjhn tc ;g foØsrk gks&

foÙkh; foojf.k;ksa dk izLrqrhdj.k

21-32

foÙkh; iêk ds v/khu LFkk;h ifjlaifÙk;k¡ vk; O;; fooj.kh vuqlwfp esa fuEu:i ls izko/kkfur

gksxkA

476

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

vuqlwph esa vfrfjDr izoVu

uksV %& ldy CykWd dk vFkZ LFkk;h ifjlaifÙk;ksa dk vtZu ewY; gSA orZeku o"kZ dk vkjaHk 'ks"k fiNys

o"kZ dk var 'ks"k gSA mnkgj.k ds fy, igyh vizSy 2012 dk vkjaHk 'ks"k 31 ekpZ 2011 dk

var'ks"k gSA

¼1½

fookn ;k eqdnesa ckth okys ifjlaifÙk;ksa ds ewY; dk izko/kku fd;k tk;A izfrosnu dh frfFk ds eqdnesa

dh fLFkfr foÙkh; fooj.kh esa mfYyf[kr dh tk; %&

¼2½

ifjlaifÙk;ka ftudh [kjhn ds v/khu ifjlaifÙk;ksa dk fooj.k rkfd ifjlaifÙk dh jkf'k uksV ds :i esa

fn[kk;h tk;A

¼3½

iêk ;k fdjk;k [kjhn ds v/khu ifjlaifÙk;ksa dk fooj.k rFkk ifjlaifÙk dh jkf'k uksV ds :i esa fn[kk;h

tk;A

tehu ds fooj.k twu lkoZtfud mi;ksx esa yk, tkusokys LFky tSls %& ikdZ] pkSM+s eSnku]cxhps] >hy]

Etwftd] iqLrdy;] xksnke dh tehu gSa Hkou esa dk;kZy rFkk deZ'kkyk Hkou] okf.kfT;d Hkou]

vkoklh; Hkou] fo|ky; ,oa egkfo|ky; vLirky ds Hkou lkoZtfud] vLFkk;h lajpuk;sa] Nkouh

vkfn 'kkfey gSA

lM+d ,oa iqy eas lM+d NksVs iqy] QqVikFk iSny pyysokys jkLrs] Qy dYHkVZ ,oa ikjteu iFk 'kkfeyk

gSA

eyokgd ,oa ukyk esa eyokgd] rqQkuh ty ds fudkl] vU; ty fudkl O;oLFkk;sa 'kkfey gSA

ty dk;ks esa ikuh ,df=r j[kus dh vafd;ka ikuh ds dqa,] uydwi ty iaixzg] ty lajp.k ,oa forj.k

iz.kkyh vkfn lkfey gSA

iêk ,oa fdjk;k [kjhn dh lHkh ifjlaifÙk;ksa dh ek=kvksa dks ,d uksV ds ek/;e ls izklafxd fd;k tk;A

480

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k; & 22

22-

fo'ks"k laO;ogkj

fo'ks"k laO;ogkj ds bl v/;k; dk mís'; gS

22-1

izLrkouk

22-3

ys[kkad.k vfHkys[k rFkk i)fr;ka

vkidks vlkekU; izd`fr ds laO;ogkjksa ds cqfu;knh ys[kkad.k fl)karksa ,oa i)fr;ksa dh tkudkjh nsukA

vkidks fo'ks"k laO;ogkjksa ds ys[kkad.k iz.kkyh ls ifjfpr djkukA

bl v/;k; ds var esa

fo'ks"k izd`fr ds laO;ogkjksa dks ntZ djus rFkk oxhd`r djus ds ys[kkad.k iz.kkyh dh tkudkjh feysxh

/kkj.kkvksa ,oa js[kkafdr fl)karksa dh ljkguk djsaxsA

22-1

dHkh&dHkh uxjikfydkvksa esa vlkekU; izd`fr ds laO;ogkj fd;s tkrs gS] bUgsa fo'ks"k laO;ogkj dgk

tkrk gSA tSls%&

¼ ½

dk;Zdkjh ,tsUlh dks ljdkj ls lh/ks izkIr fuf/k ls uxjikfydk ds fy, J`ftr LFkk;h ifjlaifRr;kaA

¼ ½

fodykaxksa ds fy, pyk;s tk jgs dsUnz vkfn ds fy, Lo;alsoh laLFkkvksa] laLFkkuksa dks uxjikfydkvksa }kjk

fn;s x;s vuqnkuA

ifjlaifÙk;ksa ds J`tu gsrq uxjikfydkvksa }kjk vuqnku ¼;|fi uxjikfydk dk LokfeRo ugha gS½A

¼ ½

la;qDr miØe fuos'k

22-2

bl v/;k; esa mi;qZDr izR;sd rjg ds laO;ogkjksa ds fy, vuq'kaflr ys[kk iz.kkyh vUrfoZ"V gSA

22-2

ys[kkad.k ds fl)kar %&

fo'ks"k laO;ogkjks dks ntZ djus] ys[kkafdr djus rFkk O;ogkj djus gsrq

ys[kkad.k ds fl)kar ys[kk gLrd ds vU; v/;k;ksa esa le:i ekeys esa ;Fkk of.kZr dh rjg gSA mnkgj.k

ds fy,]

LFkk;h ifjlaifÙk;ksa ds fuekZ.k rFkk muds laiks"k.k ,oa la/kkj.k ds ys[kkad.k fl)kar ogh gS tSlk v/;k;

11 yksd fuekZ.k esa of.kZr gSA

izkIr vuqnku ds ys[kkad.k fl)kar ogh gS tks v/;k; 10 vuqnku ij gS] esa of.kZr gSA

izkI; ¼izkIr _.k½ ds ys[kkad.k fl)kar ogh gS ftudk o.kZu v/;k; 17 tks fuos'k ij gS] esa fd;k x;k gSA

LFkk;h ifjlaifÙk;ksa ,oa ewY; gkl izko/kku ds ys[kkad.k fl)kar v/;k; 16 LFkk;h ifjlaifÙk;ka dh rjg

gSA

_.kksa ,oa vfxzekas ds ys[kkad.k fl)kar ogh gS tks v/;k; 18 tks _.kksa ,oa vfxzeksa esa mfYyf[kr gSA

22-4

bl [kaM esa fo'ks"k laO;ogkjksa ls lacaf/kr vfHkys[kksa] iaft;ksa] nLrkosatks] izi=ksa] ys[kkad.k izfof"V;ksa vkfn

dk o.kZu gSA ys[kkad.k ds fy, izi= ,lih,y&1 Lo;a lsoh laLFkkvksa] 'kjhfjd :i ls v{ke yksxksa ds

vkJ; x`g lapkydksa vkfn fu/kkZfjr gSA ;g izi= bl v/;k; ds var esa layXu gS rFkk blds igys

,lih,y fy[kk x;k gSA

iii

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

481

dk;Zdkjh ,tsUlh }kjk J`ftr LFkk;h ifjlaifr;ka &

22-8

_.k dk lh/ks laforj.k ntZ djuk %&

dksM

fooj.k

MsfcV

ØsfMV

22-5

ljdkj }kjk Lohd`r dfri; ;kstukvksa ds v/khu uxjikfydk;sa dk;Zdkjh laLFkkvksa ls ifjlEifÙk;ka

J`ftr djk ldrh gSA bu ifj;kstukvksa dk fuEufyf[kr esa ls fdlh ,d ;k vf/kd Jksrksa ls foÙk iks"k.k

gks ldrk gSa %&

¼d½

_.k

¼[k½

ljdkj ls vuqnku ;k

¼x½

viuk va'knku vFkkZr uxjikfydk }kjk va'knku

Lohd`r ;kstuk ds vuqlkj uxjikfydk;sa vuqeksfnr ifj;kstuk ds fy, _.k mxkgh dj ldrh gSA _.k

dk laforj.k ;k rks uxjikfydk dks fd;k tk ldrk gSA tks ;kstuk ds dk;kZUo;u ds fy, budk

mi;ksx djsxh ¼ys[kkad.k i)fr ,oa ys[kkad.k izfof"V;ka ftudk o.kZu v/;k; 20 izkI; esa of.kZr gS½ ;k

dk;Zdkjh ,tsalh dks lh/ks laforfjr fd;k tk ldrk gSA blh rjg vuqnku ;k rks lh/ks uxjikfydkvksa

dks laforfjr fd;s tk ldrs gSA ¼ftuds ys[kkad.k i)fr rFkk ys[kkad.k izfof"V;ksa dk o.kZu v?;k; 10

tks vuqnku ij gS½a ;k lh/ks dk;Zdkjh ,tsUlh dks laforfjr fd;s tk ldrs gSA

22-6

bl [kaM esa _.k ,oa vuqnku ds lh/ks dk;Zdkjh ,tsUlh dks laforfjr gksus dh fLFkfr esa fd, tkus okys

ys[kkad.k i)fr;ksa rFkk izfof"V;ksa dk o.kZu gSA ,slh fLFkfr;ka gks ldrh gS ftlesa dk;Zdkjh ,tsUlh }kjk

,slh ifj;kstuk dk;kZfUOr dh tkapA

tks ,d ls vf/kd uxjikfydk ds leku ykHk ds fy, gks ,slh fLFkfr esa fdlh fo'ks"k uxjikfydk ds va'k

ds fy, ys[kkad.k izfof"V;ksa dh O;k[;k Hkh bl v/;k; esa dh x;h gSA

22-7

bls ,d mnkgj.k ls le>k tk ldrk gSA ekuk fd ,d ty ladeZ ;kstuk 1-5 djksM+ #0 dh ykxr ij

Lohd`r gqbZ gSA ftlesa 1 djksM+ :0 _.k ds :i esa miyC/k gksxsa] 40 yk[k :0 dk vuqnku ljdkj nsxh

rFkk 'ks"k uxjikfydk }kjk ogu fd;k tk;sxkA ;g ;kstuk ,d Lora= laxBu vFkkZr dk;Zdkjh ,tsUlh

}kjk uxjikfydk dh vksj ls dk;kZfUor djk;h tkuh gSA _.k ,oa vuqnku dh jkf'k lh/ks dk;Zdkjh

,tsUlh dks miyC/k djk;h tk;sxh rFkk uxjikfydk Hkh viuk va'knku lh/ks dk;Zdkjh ,tsUlh dks lh/ks

izsf"kr djsxhA dk;Zdkjh ,tsUlh dks lh/ks laforfjr fd, x, tk jgh fuf/k ls dk;kZfUor ;kstukvksa ds

fy, fuEufyf[kr izfof"V;ka ikfjr dh tk;sxh %&

dk;Zdkjh ,tsUlh dks _.k laforj.k dh lwpuk izkIr gksus ij ys[kk foHkkx fuEufyf[kr izfof"V ikfjr

djsxk &

460500000

vU; dks vfxze

MsfcV

330000000

Vw& _.k

ØsfMV

Jksr vfHkys[k&

Hkqxrku vkns'k izi= thb,u&15

v|ru fd, x, vfHkys[k&

tjuy ogh] [kkrk]

ifj;kstuk dk uke ,oa ,tsUlh tks bls dk;kZfUor dj jgh gS dk uke fy[kk tk;]

482

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

ml laLFkku dk uke ftlls uhf/k m/kkj ij yh x;h gS ;k mxkgh fd, x, _.k dh vklku igpku ds

fy, fdlh vU; fof'k"V xq.k vafdr fd;k tk;A

uksV %&

ifj;kstuk ds fo#) vfxze ys[kk ;k _.k ys[kk [kkrk esa izfof"V v/;k; 5& lkekU; ys[kkad.k iz)fr;ka

esa of.kZr rjhds ls dh tk;saxhA v/;k; esa vkxs crk;s x, [kkrksa esa lHkh ys[kkad.k izfof"V;ka le:i rjg

ls dh tk;sxhA tc dHkh Hkh jksdM+ ;k cSad [kkrk vUrfoZ"V gks] tjuy ogh esa dksbZ izfof"V ugh gksxhA

dk;Zdkjh ,tsUlh dks lh/ks laforfjr vuqnku ds izkfIr dh lwpuk ljdkj ;k dk;Zdkjh ,tsUlh ls izkIr gksus ij

ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxkA

460500000

vU; dks vfxze

MsfcV

320000000

Vw& fof'k"V mís'; gsrq vuqnku] va'knku

ØsfMV

Jksr vfHkys[k&

Hkqxrku vkns'k izi= thb,u&15

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk]

ifj;kstuk rFkk bls dk;kZfUor dj jgh dk;Zdkjh ,tsUlh dk uke vafdr fd;k tk;A

Lohd`r ;kstuk dh 'krksZ ds vuq:i uxjikfydkvksa }kjk lh/ks uhf/k dk;Zdkjh ,tsUlh dks ls izsf"kr fd;k

tk ldrk gS] fuf/k ds LFkkukarj.k ij ys[kkad.k fuEufyf[kr izfof"V ikfjr djsxkA

460500000

vU; dks vfxze

MsfcV

450210000

Vw& cSad [kkrk

ØsfMV

Jksr vfHkys[k&

Hkqxrku vkns'k izi= thb,u&15

v|ru fd, x, vfHkys[k&

cSad ogh] [kkrk]

ifj;kstuk rFkk bls dk;kZfUor djus okyh dk;Zdkjh ,tsUlh dk uke vafdr fd;k tk;A

cSad dk uke rFkk la[;k vafdr fd;k tk;A

mxkgh fd, x, _.k ij O;kt izksnHkwr gksus rFkk mldk Hkqxrku,djkjukek dh 'krksZ ds vuq:i fd;k

tk,xkA ,sls ekeyksa esa O;kt dk Hkqxrku dk;Zdkjh ,tsUlh dks fd;k tk,xk tks bls _.knkrk dks

Hkqxrku djsxhA izksnHkwr O;kt rFkk blds ckn blds Hkqxrku ds fy, ys[kk foHkkx fuEufyf[kr izfof"V;ka

ikfjr djsxk&

29-9

vuqnku dk lh/ks laforj.k ntZ djuk %&

dksM

fooj.k

MsfcV

ØsfMV

22-10

uxjikfydkvksa }kjk uhth va'knku lEizs"k.k ntZ djuk %&

dksM

fooj.k

MsfcV

ØsfMV

22-11

O;kt dk izksnHkwr gksuk rFkk Hkqxrku ntZ fd;k tkuk&

¼d½

O;kt izksnHkwr gksus ij &

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

483

dksM

fooj.k

MsfcV

ØsfMV

¼[k½

Hkqxrku gksus ij&

dksM

fooj.k

MsfcV

ØsfMV

22-12

_.k ds iquZHkqxrku dh izfof"V ntZ djuk &

dksM

fooj.k

MsfcV

ØsfMV

dksM

fooj.k

MsfcV

ØsfMV

460500000

vU; dks vfxze

MsfcV

35012000

To izksnHkwr ,oa ns; O;kt

ØsfMV

Jksr vfHkys[k&

x.kuk i=d

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk]

ifj;kstuk dk uke rFkk dk;Zdkjh ,tsUlh dk uke vafdr fd;k tk;

35012000

izksnHkwr ,oa ns; O;kt

MsfcV

450210000

Vw& eq[; cSad ys[kk

ØsfMV

Jksr vfHkys[k&

Hkqxrku vkns'k izi= thb,u&15

v|ru fd, x, vfHkys[k&

tjuy ogh] [kkrk]

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

,sls ekeyksa esa dk;Zdkjh ,tsUlh }kjk _.k nkrk dks Hkqxrku djus gsrq _.k dh fdLrs nh tk ldrh gSA

_.k fdLr ds Hkqxrku gksu ij ys[kk foHkkx fuEufyf[kr izfof"V;ka ikfjr djsxkA

330000000

_.k

MsfcV

450210000

Vw& cSad [kkrk

ØsfMV

Jksr vfHkys[k&

Hkqxrku vkns'k izi= thb,u&15

v|ru fd, x, vfHkys[k&

cSad ogh] [kkrk]

ml laLFkku dk uke ftlls fuf/k m/kkj yh x;h gS ;k _.k dh vklku igpku ds fy, fdlh vU;

fof'k"V xq.k vafdr fd;k tk;A

cSad dk uke rFkk ys[kk la[;k vafdr fd;k tk;A

22-13

fuekZ.kk/khu ifj;kstuk dks iwathd`r fd;s tkus dh izfof"V%& dk;Zdkjh ,tsUlh }kjk ;kstuk ds fuekZ.k

iw.kZ fd, tkus rFkk dk;Z iw.kZ djus dk izek.k i= izkIr gksus ij dk;kZfUor dk;Z dks iwathd`r djus ds fy,

ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk&

410000000

LFkk;h ifjlaifÙk;ka

MsfcV

484

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

460500000

Vw& vU; dks vfxze

ØsfMV

Jksr vfHkys[k&

dk;Z iw.kZ djus dk izek.k i=

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk] vpy lEifÙk iath izi= thb,u&31

LFkk;h ifjlaifÙk dk fuekZ.k iwjk gksus rFkk bls iwathd`r djus ij izkIr vuqnku iawthxr va'knku esa

LFkkukarfjr fd;k tk,xkA blds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxk

320000000

vuqnku] fof'k"V mís'; ds fy, va'knku

MsfcV

312100000

Vw& iwathxr va'knku

ØsfMV

Jksr vfHkys[k&

dk;Z laiw.kZrk izek.k i=

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk] vpy lEifÙk iath izi= thb,u&31

22-15

LFkk;h ifjlaifÙk;ksa ds fuekZ.k }kjk uxjikfydkvksa ds fodkl ds mís'; ls ljdkj ls izkIr _.kksa ,oa

vuqnku dh jkf'k dks tek djus ds fy, uxjikfydkvksa dks vyx ukfer cSad [kkrk [kksyus dh

vko';drk iM+ ldrh gSA blds vykos Lohd`r ;kstuk ds ifj;ksatuk ykxr dk dqN [kkl izfr'kr

va'knku uxjikfydk dks nsuk iM+ ldrk gS ftls ukfer cSad [kkrk esa tek fd;k tk,xkA

22-16

ukfer cSad [kkrk esa tek dh x;h jkf'k dk mi;ksx dsoy mUgh mís';ksa ds fy, fd;k tk ldrk gS tks

Lohd`r ;kstuk esa mfYyf[kr gSaA _.k ij O;kt rFkk _.k fdLrksa dk iquZHkqxrku ukfer ifjØkeh fuf/k

cSad [kkrs ls fd;k tk ldrk gSA ukfer cSad [kkrk esa gq;h deh dh HkjikbZ uxjikfydk ds eq[; cSad

[kkrk ls dh tk ldrh gSA

Eku fy;k tk; fd lkoZtfud lqfo/kk ds fuekZ.k ds fy, rS;kj fd, x, fo'ks"k dk;ZØe ds v/khu ,d

;kstuk ljdkj }kjk Lohd`r dh x;h gSA bl ifj;kstuk dh ykxr ,d djksM+ :i;s gS ftlesa 25 yk[k

:0 _.k ds :i esa rFkk 15 yk[k :- ljdkj ds vuqnku ds :i esa miyC/k djk;s x;s gSA uxjikffydk

dks 'ks"k jkf'k dk va'knku ogu djuk gSA _.k ,oa vuqnku ds :i esa izkIr jkf'k ds lkFk uxjikfydk

vius va'knku dks ,d vyx ukfer cSad [kkrk esa tek djsxkhA fdlh ifjØkeh fuf/k ds v/khu dk;kZfZUor

dh x;h ifj;kstuk ds fy, ys[kk foHkkx rS;kj :ijs[kk ds vuq:i fuEu izfof"V;ka ikfjr djsxhA

22-18

_.k izkfIr dks ntZ djuk ljdkj ds izkIr _.k izksnHkwr O;kt dk Hkqxrku rFkk _.k ds iquZHkqxrku ds

ys[kkad.k i)fr dk o.kZu v/;k; 20 m/kkjh] esa fd;k x;k gSA _.k izkfIr ij ys[kk foHkkx fuEufyf[kr

izfof"V ikfjr djsxk

450410000

ukfer ifjØek fu/k cSad [kkrk

MsfcV

330000000

Vw& _.k

ØsfMV

22-14

vuqnku dk iwathxr va'knku esa LFkkukarj.k ntZ djuk&

dksM

fooj.k

MsfcV

ØsfMV

ifjØkeh fuf/k

22-17

bls ,d mnkgj.k }kjk le>k tk ldrk gS&

dksM

fooj.k

MsfcV

ØsfMV

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

485

Jksr vfHkys[k&

_.k Lohd`fr i=] nSfud laxzg.k lkj&izi= thb,u&13

v|ru fd, x, vfHkys[k& cSad ogh] [kkrk] fo'ks"k fuf/k iath izi= ,l,Q&1 _.k iath& izi=

chvkj&1

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;A

ml laLFkku dk uke ftlls fuf/k m/kkj yh x;h gSA ;k mxkgh fd, x, _.k dh vklku igpku ds fy,

fdlh vU; fof'k"V xq.k vafdr fd;k tk;A ifj;kstuk dk uke vafdr fd;k tk;A

ljdkj ls izkIr vuqnku ds fy, ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxkA

450410000

ukfer ifjØek fu/k cSad [kkrk

MsfcV

311000000

Vw& d.kkZafdr fuf/k

ØsfMV

Jksr vfHkys[k&

nSfud laxg.k lkj&izi= thb,u&13

v|ru fd, x, vfHkys[k& cSad ogh] [kkrk] fo'ks"k fuf/k iath

cSad dk uke ys[kk la[;k vafdr fd;k tk;A

fuf/k dk uke vafdr fd;k tk;A

uxjikfydkvksa dk va'knku eq[; cSad ys[kk ls ukfer ifjØkeh fuf/k cSad [kkrk esa LFkkukarfjr fd;k

tk,xk fuf/k ds LFkkukarfjr gksus ij] ys[kk foHkkx fuEufyf[kr izfof"V;ka ikfjr djsxkA

310000000

uxjikfydk fuf/k

MsfcV

311000000

Vw& d.kkZafdr fuf/k

ØsfMV

Jksr vfHkys[k&

LFkkukarj.k Lohd`fr laca/kh ifj"kn dk ladYi

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk] fo'ks"k fuf/k iath

450410000

ukfer ifjØkeh fuf/k cSad [kkrk

MsfcV

450210000

Vw& cSad [kkrk

ØsfMV

Jksr vfHkys[k&

cSad ds ikorh ;qDr tek pkyku

22-19

vuqnku izkfIr ntZ djuk %&

dksM

fooj.k

MsfcV

ØsfMV

22-20

uxjikfydk ds vius va'knku dk izs"k.k ntZ djuk&

¼d½ uxjikfydk fuf/k ls ifjØkeh fuf/k esa fuf/k dk LFkkukarj.k %&

dksM

fooj.k

MsfcV

ØsfMV

¼[k½

fuf/k dk LFkkukarj.k ntZ djuk&

dksM

fooj.k

MsfcV

ØsfMV

486

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v|ru fd, x, vfHkys[k& cSad ogh] [kkrk] fo'ks"k fuf/k iath

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

¼d½ fufonknkrkvksa }kjk vxz/ku tek rFkk vlQy fufonknkrkvksa dks bldh okilh

¼[k½ lQy fufonknkrk ds vxz/ku tek dks lqjf{kr tek esa ifjorZu djuk rFkk lqjf{kr

tek vfxze

ds :i esa izkIr djuk A

¼x½ laosndksa dks vfxze dk izko/kkuA

¼?k½ djk;s x, dk;Z ds fy, laosnd }kjk foi= lefiZr djuk rFkk iawth xr tkjh dk;Z dks ntZ djukA

¼p½ laosnd }kjk tkjh foi= ls lqjf{kr tek dkV dj Hkqxrku djuk A

¼N½ izkIr lqjf{kr tek@ pkyw foi= ls dVkSrh fd, x, lqjf{kr tek dh okilh

22-22

;kstukvksa ds v/khu fufeZr laifÙk;ksa ds fdjk;snkjkas ls izkIr lqjf{kr tek lfgr ;kstuk ls izkIr fdlh

jkf'k dks ukfer ifjØkeh fuf/k cSad [kkrk esa tek fd;k tk,xkA ;fn dksbZ jktLo vftZr gksrk gS rks bls

eq[; cSad [kkrk esa ØsfMV fd;k tk,xkA ys[kk foHkkx izR;sd ekg ds var esa ifjØkeh fuf/k ls lacaf/kr

laO;ogkjksa dh igpku djsxk rFkk leku jkf'k eq[; cSad [kkrk ls ukfer ifjØkeh fuf/k cSad [kkrk esa

LFkkukarfjr djsxkA rn~uq:i lerqY; jkf'k uxjikfydk fuf/k ls ifjØkeh fuf/k esa LFkkukarfjr dh

tk;sxhA blls lacaf/kr ys[kkad.k i)fr rFkk ys[kkad.k izfof"V dk o.kZu v/;k; 19 fo'ks"k fuf/k esa fd;k

x;k gSA

LFkk;h ifjlaifÙk ds fuekZ.k iw.kZ gksus dh frfFk rd yxs O;kt dk iwath dj.k fd;k tk,xkA rFkk LFkk;h

ifjlaifÙk ds ewY; esa tksM+k tk,xkA O;kt dk Hkqxrku ,oa _.k ds iquHkZqxrku nksuks ukfer ifjØkeh

fuf/k cSad [kkrk ls fd;k tk,xkA ukfer cSad [kkrk esa deh gksus ij Hkqxrku eq[; cSad [kkrk ls fd;k

tk,xkA ys[kk foHkkx fuEufyf[kr izfof"V ikfjr djsxkA

412000000

iwathxr tkjh dk;Z

MsfcV

350120100

Vw] izksnHkwr ,oa ns; O;kt _.k

ØsfMV

Jksr vfHkys[k&

x.kuk i=d

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk] fo'ks"k fuf/k iath

22-21

uxjikfydk;sa vius lalk/kuksa ds mi;ksx ls ;k fufonk ds ek/;e ls ckg~; Jksrks }kjk ;kstuk

dks dk;kZfUor@ lapkfyr dj ldrh gS %&

fuEufyf[kr ds laca/k esa ys[kkad.k i)fr;ksa ,oa izfof"V;ksa dk o.kZu v/;k; 19 fo'ks"k fuf/k;ka

lgifBr v/;k; 11 yksdfuekZ.k esa fd;k x;k gSA

22-23

O;kt ds Hkqxrku rFkk _.k dk iquHkZqxrku ntZ djuk &

¼d½ ¼ ½ O;kt dk Hkqxrku

izksnHkwr O;kt ntZ djus ds fy,&

dksM

fooj.k

MsfcV

ØsfMV

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

487

cSad dk uke rFkk [kkrk la[;k vafdr fd;k tk;A

C;kt dk Hkqxrku ntZ djus ds fy,]

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;A

¼[k½

_.k dk iquHkqZxrku

¼ ½

ukfer ifjØkeh fuf/k cSad ys[kk ls _.k dks iquHkqZxrku ntZ djukA

dksM

fooj.k

MsfcV

ØsfMV

dksM

fooj.k

MsfcV

ØsfMV

22-24

iawthxr tkjh dk;Z dk iawth dj.k ntZ djuk

dksM

fooj.k

MsfcV

ØsfMV

330000000

_.k

MsfcV

450410000

Vw] ukfer ifjØkeh fuf/k cSad [kkrk

ØsfMV

Jksr vfHkys[k&

Hkqxrku vkns'k izi= thb,u&15

v|ru fd, x, vfHkys[k& cSad ogh] [kkrk] fo'ks"k fuf/k iath& _.k dh iath

cSad dk uke ,oa ys[kk la[;k vafdr fd;k tk;A

¼ ½

ukfer ifjØkeh fuf/k cSad [kkrk esa deh gksus ij eq[; cSad [kkrk ls _.k dk iquHkqZxrku ntZ djuk %&

330000000

_.k

MsfcV

450410000

Vw] cSad [kkrk

ØsfMV

Jksr vfHkys[k&

Hkqxrku vkns'k izi= thb,u&15

v|ru fd, x, vfHkys[k& cSad ogh] [kkrk] fo'ks"k fuf/k iath& _.k dh iath

fuekZ.k dk;Z iw.kZ gksus rFkk iwathxr tkjh dk;Z dk iawth dj.k gksus ij ys[kk foHkkx fuEufyf[kr izfof"V

ikfjr djsxkA

410000000

LFkk;h ifjlaifÙk;ksa

412000000

¼LFkk;h ifjlaifÙk dk uke½

MsfcV

488

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

Vw& iawthxr tkjh dk;Z

ØsfMV

Jksr vfHkys[k&

iw.kZrk izek.k i=

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk]

ys[kk ds y?kq ,oa o`gr 'kh"kZ vafdr fd;s tka;A

uksV %&

,d Js.kh fo'ks"k dh LFkk;h ifjlEifÙk;ka dk ys[kkad.k ,d o`gr LFkk;h ifjlaifÙk 'kh"kZ esa Hkkfjr gksxkA

mnkgj.k ds fy, uxjikfydkvksa ds ikl ,d ls vf/kd vLirky Hkou gks ldrs gS vr% bu lHkh

vLirkyksa esa ,d o`gr 'kh"kZ Hkou& vLirky ¼ys[kk dksM 4&10 ¼l½ esa ntZ fd, tk;saxsA dksbZ u;k

vLirky cuus ij Hkou iath esa ,d vyx iUuk vkoafVr dj ntZ fd;k tk,xk rFkk bls ys[k 'kh"kZ Hkou

vLirky esa lekfgr fd;k tk,xkA

22-25

fuekZ.k dk;Z iwjk gksus rFkk iawthxr tkjh dk;Z iw.kZ gksus ij ys[kk foHkkx ukfer ifjØkeh fuf/k cSad [kkrk

ls uxjikfydk ds vius va'knku rFkk _.k ds iquHkZqxrku dh jkf'k ds lerqY; jkf'k ifjØkeh fuf/k ls

fo'ks"k fuf/k ¼O;og`r½ esa vkSj vuqnku dks iawth va'knku esa LFkkukarfjr djsxkA bl Øe esa ys[kk foHkkx

fuEu izfof"V ikfjr djsxk &

311000000

d.kkZafdr fuf/k

MsfcV

3121000000

Vw& iawthxr va'knku

ØsfMV

312300000

Vw& fo'ks"k fuf/k ¼O;og`r½

ØsfMV

Jksr vfHkys[k&

iw.kZrk izek.k i=

v|ru fd, x, vfHkys[k& tjuy ogh] [kkrk] _.k dh iath

22-26

ifjØkeh fuf/k ls fd, fuos'k fo'ks"k fuf/k iath tks izi= ,l ,Q&1 ¼v/;k; 19& fo'ks"k fuf/k esa

izko/kkfur½ esa la/kkfjr gksxhA fo'ks"k iawth fuos'k iath tks izi= vkb,u&1 esa la/kkfjr gksxh ¼v/;k;&17&

fuos'k esa izko/kkfur½ esa vafdr fd;k tk,xkA ,sls fuf/k ds fuos'k ds fy, ikyu dh tkus okyh ys[kkad.k

i)fr rFkk ikfjr dh tkus okyh ys[kk izfof"V ogh gksxh tks vU; fuos'kksa ds fy, dh tkrh gS ;s fuos'k]

fuos'k dh ifjiDork] O;kt ntZ djus foØh @ifjiDork ij ykHk@gkfu] vkfn ls lacaf/kr gSa dk foospu

v/;k; 17 fuos'k esa fd;k x;k gS]

22-27

tc uxjikfydkvksa dks lacaf/kr izkf/kdkjks dks mi;ksfxrk i= lefiZr djuk gks rks ys[kk foHkkx }kjk

la/kkfjr ys[kkiqLrdksa ls lacaf/kr fooj.k izkIr fd;k tk,xkA

fo'ks"k fuf/k ¼O;og`r½ rFkk iwathxr va'knku dk vrj.k ntZ djuk

dksM

fooj.k

MsfcV

ØsfMV

uksV %& uxjikfydk ds Lo;a dk va'knku dks fo'ks"k fuf/k ¼O;og`r½ rFkk vuqnku dh iawthxr va'knku

esa LFkkukarfjr gksxkA

ifjØkeh fuf/k dk fuos'k

22-4

iznr vuqnku

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

489

22-28

iznr vuqnku ds fy, ys[kk foHkkx izi=& ,lih,&1 esa ,d iath la/kkfjr djsxk fn, x, vuqnkuksa dk

fooj.k bl iath esa ntZ fd;k tk,xkA vuqnku ds izR;sd Hkqxrku ij bl iath dks v|ru fd;k tk,xkA

¼d½

Lo;alsoh laLFkkvksa] rFkk 'kjhfjd :i ls fodykax yksxkas ds fy, vkJ; x`g pykus okyh laLFkkvksavkfn dk

ekfld O;; jktLo vuqnku ds :i esaA

¼[k½

Lo;alsoh laLFkkvksa rFkk 'kjhfjd :i ls fodykax yksxksa ds fy, vkJ; x`g pykus okyh laLFkkvksa ds vU;

jktLo O;; ds fy, jktLo vuqnkuA

¼x½

Lo;alsoh laLFkkvksa rFkk 'kjhfjd :i ls fodykax yksxksa ds fy, vkJ; x`g pykus okys laLFkkvksa ds

ifjlaifÙk Ø;@fuekZ.k@lq/kkj vkfn ds fy, iawthxr va'knku A

260100000

vuqnku

MsfcV

450210000

Vw] cSad [kkrk

ØsfMV

Jksr vfHkys[k&

Hkqxrku vksn'k izi= thb,u&15

v|ru fd, x, vfHkys[k& cSad ogh] [kkrk] iznÙk vuqnku iath

22-31

uxjikfydk;sa dfri; ifj;kstuk;sa ftu ij mudk LokfeRo ugha gS] rFkk ftudk J`tu

ckg~; ,tsafl;ksa }kjk fd;k x;k gS] esa va'knku dj ldrh gSA mnkj.kkFkZ vk/kkjHkwr

lajpuk dh

ifj;kstuk;sa tSls cgq vk;keh ifjogu ,sls ekeyksa esa bu ifjlaifÙk;ksa ij uxjikffydkvksa dk dksbZ

LokfeRo vf/kdkj ugh jg tkrkA

22-32

uxjikfydk ds vius va'knku dk izs"k.k le>kSrk dh 'krksZ ds vuq:i

dk;Zdkjh ,tsUlh dks

uxjikfydk;sa viuk va'knku izsf"kr dj ldrh gSA

22-33

Hkqxrku ls lacaf/kr fuEufyf[kr izfof"V ys[kk foHkkx }kjk ikfjr gksxk &

260200000

va'knku

MsfcV

450210000

Vw] cSad [kkrk

ØsfMV

Jksr vfHkys[k&

Hkqxrku vksn'k izi= thb,u&15

22-29

uxjikfydk;sa fuEufyf[kr vkorhZ ,oa vukorhZ vuqnku Lohd`rdj ldrh gS&

22-30

uxjikfydkvksa }kjk jktLo vuqnku ,oa iwathxr vuqnku fn;s tkus ij ys[kk foHkkx

fuEufyf[kr izfof"V ikfjr djsxk%&

dksM

fooj.k

MsfcV

ØsfMV

Lo;a lsoh laLFkkvksa ds uke vafdr fd, tka;

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;

,slh ifjlaifÙk;ksa ftudh LokfeRo uxjikfydkvksa ds ikl ugha jgs ds J`tu esa

uxjikfydkvksa dk va'knku %&

dksM

fooj.k

MsfcV

ØsfMV

490

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v|ru fd, x, vfHkys[k& cSad ogh] [kkrk]

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk;

22-34

uxjikfydk;sa la;qDr miØe dh ifj;kstukvkas esa 'kkfey gks ldrh gSA la;qDr miØe esa fuos'k

uxjikfydk dk fuos'k djkj fn;k tk,xkA ;fn fuos'k vU; :i esa gks tSls Hkwfe fodkl gsrq va'knku ds

:i esa gks rks ys[kk laO;ogkj nksuks i{kksa esa gq, ,djkjukek ij fuHkZj djsxkh lkoZtfud uhth& lk>snkjh

¼ihih,e½ ,d izdkj dk la;qDr miØe gSA

22-35

la;qDr miØe fuos'k dh ys[kkad.k iz.kkyh rFkk fl)kar ogh gS ftudh O;k[;k v/;k; 17&fuos'k esa dh

x;h gSA

22-36

djk, x, dk;Z ftudksa foi= dk vcrd Hkqxrku ugha fd;k x;k gSa ls lacaf/kr vof/k var i)fr ogh

gksxh ftldk o.kZu v/;k;& 11 yksd fuekZ.k esa fd;k x;k gSA

22-37

izkIr lkefxz;ka ftuds foi=ksa dk Hkqxrku ugh gqvk gks] ds HkaMkj var'ks"k ds ewY;kad.k dh vof/k var

i)fr ogh gksxh ftldk o.kZu v/;k;&12 HkaMkj esa fd;k x;k gS

22-38

vuqnku ls djk, x, dk;ksZ ds fy, ys[kkad.k vof/k ds var dh izfØ;k ogh gksxh ftldk o.kZu v/;k;

10 vuqnku esa fd;k x;k gSA

22-39

ys[kkad.k vof/k ds var esa _.kksa ij izksnHkwr O;kt ds fy, ys[kk foHkkx ogh izfof"V;ksa ikfjr djsxk

ftudk mYys[k v/;k; 20 m/kkjh esa fd;k x;k gSA

22-40

fo'ks"k fuf/k@ ifjØkeh fuf/k ls lacaf/kr djk, x, dk;ksZ ds fy, ys[kk foHkkx ogh izfof"V;ka ikfjr

djsxk ftudk mYys[k v/;k; 19 fo'ks"k fuf/k;ka esa fd;k x;k gSA

¼d½

foÙkh; o"kZ ds var esa ys[kk inkf/kdkjh dk;Zdkjh ,tsUlh dks var'ks"k lEiqf"V fooj.k Hksatsaxs ftlesa _.k

ds iquHkqZxrku rFkk O;kt ds Hkqxrku ds fo#) fd, x, iquHkqZrku dk fooj.k jgsxkA blds vykos bl

fooj.k esa ;g Hkh vafdr jgsxk fd uxjikfydk ds vfHkys[kksa ds vuqlkj _.k dh fdruh jkf'k Hkqxrs; gSA

izkIr tckc ds vuqlkj ys[kk foHkkx varj ¼;fn gks½ dk lek/kku dk;Zdkjh ,tsUlh ds lkFk djsxkA

¼[k½

ys[kk inkf/kdkjh ;g lqfuf'pr djsasxs fd ukfer ifjØkeh fuf/k cSad [kkrk dh jkf'k dk mi;ksx mlh

mís'; ds fy, gks ftldk o.kZu ;kstuk esa fd;k x;k gSa] os ;g Hkh r; djsaxs fd bl ;kstuk ds v/khu

fufeZr laifÙk;kas ls izkIr jktLo ukfer ifjØkeh fuf/k cSad [kkrk esa tek dh x;h gSA

¼x½

izR;sd ekg ds var esa ys[kk inkf/kdkjh ;k mudh vksj ls ukfer dksbZ vU; inkf/kdkjh ifjØkeh fuf/k

ys[kk ds [kkrk ds var'ks"k ls djsaxsA

¼?k½

ys[kk inkf/kdkjh gj le; ;g lqfuf';r djsaxs fd ukfer ifjØkeh fuf/k cSad [kkrk esa i;kZIr jkf'k gSA

ftlls Hkqxrku gsrq ns; lqjf{kr tek ds nkf;Ro eqfDr gks ldsaxs A

26-6

la;qDr miØe

22-7

vof/k ds var dh i)fr &

22-8

vkarfjd fu;a=.k&

uxjikfydkvksa }kjk fuEufyf[kr vkarfjd fu;a=.k dk ikyu fd;k tk,xk&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

491

¼p½

uxjikfydk;sa lqfuf'pr djsasxh fd ukfer ifjØkeh fuf/k cSad [kkrk dh deh gksus ij bldh HkjikbZ ;Fkk

'kh?kz eq[; cSad [kkrk ls gks tk;A

¼N½

ys[kk inkf/kdkjh ;g lqfuf'pr djsaxs fd ifjØkeh fuf/k dh 'krksZ ds vuq:i fufeZr laifÙk;ksa ls izkIr

jktLo ukfer ifjØkeh fuf/k cSad [kkrk esa tek fd;k tk;A ;fn ewy ls ;g jkf'k fdlh vU; [kkrk esa

tek dj nh tkrh gS rks ewy dh tkudkjh gksus ds rqjr ckn ml cSad [kkrk ls bls ukfer [kkrk eas

LFkkukarfjr dj fn;k tk;A

¼t½

gLrd esa of.kZr izfrosnuksa ds vykosa eq[; uxjikfydk inkf/kdkjh vuqJo.k gsrq [email protected];ksa

dh lwfp fu/kkZfjr djsaxsA

22-42

lHkh lek/kku fooj.k eq[; uxjikfydk inkf/kdkjh rFkk ys[kk inkf/kdkjh }kjk lR;kfir fd, tk;saxsA

22-43

fo'ks"k laO;ogkjksa ds ys[kkad.k esa O;og`r lHkh ys[kk 'kh"kZ dks foÙkh; foojf.k;ksa ds lkFk layXu vuqlwfp;ksa

esa iznf'kZr fd;k tk;sxk] bu lHkh foÙkh; foojf.k;ksa rFkk vuqlqfp;ksa ij ukfer inkf/kdkfj;ksa dk

gLrk{kj ,oa eqgj vafdr jgsxk A

22-44

fo'ks"k laO;ogkjksa ds lUnHkZ esa vk;&O;; fooj.kh esa izko/kku fuEu:is.k gS&

22-9

foÙkh; foojf.k;ksa esa izLrqrhdj.k

vuqlwfp vkbZ-&13 % C;kt ,oa foÙkh; izHkkj dh vuqlwfp

C;kt ;k foÙkh; izHkkj ftudks vyx ls izdV ugh fd;k x;k gks dk vU; izHkkj esa 'kkfey dj

fn[kk;k tk,xk c'krZs ;g jkf'k ys[kkad.k gLrd esa izdVu ds fy, fu/kkZfjr lhek ls vf/kd

ugh gksA

vuqlwfp vkbZ-&15 % jktLo vuqnku] va'knku ,oa lkg'; O;; dh vuqlwfp

492

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k;&23

23-

varj bdkbZ laO;ogkj

varj bdkbZ laO;ogkj ds bl v/;k; dk mís'; gS %&

bl v/;k; ds ckn vki

23-1

izLrkouk %

23-4

ftl ys[kkad.k bdkbZ esa dksbZ laO;ogkj gksrk gS mls ewy ys[kkad.k bdkbZ ds :i esa oxhZd`r

fd;k tkrk gS] blls laO;ogkj dh mRifÙk gksrh gSA

vkidks varj bdkbZ laO;ogkjksa vFkkZr fofHkUu ys[kkad.k bdkbZ;ksa ds chp laO;ogkj ntZ djus ds cqfu;knh

ys[kkad.k fl)Urksa ,oa i)fr;ksa ls voxr djkuk gSA

vkidks vUrj bdkbZ laO;ogkj ds ys[kk O;oLFkk ls ifjfpr djkuk gSA

vUrjbdkbZ ls lacaf/kr laO;ogkjksa dk ntZ djus] oxkhZd`r djus laca/kh ys[kkad.k iz.kkyh ls voxr gksxsaA

vkids /kkj.kkvksa rFkk js[kkafdr fl)kUrksa dh tkudkjh esa o`f) gksxhA

bl v/;k; esa uxjikfydkvksa ds fofHkUu ys[kkad.k bdkbZ;ksa esa gksus okys laO;ogkjksa ds ys[kkad.k iz.kkyh

dk o.kZu gSA

23-2

dqN uxjikfydkvksa esa ys[kkad.k O;oLFkk fodsUnzhd`r gSA bldk Qy ;g gks ldrk gS fd uxjikfydk esa

,d ls vf/kd ys[kkad.k bdkbZ;k¡ gksA muds }kjk vyx&vyx ys[kkad.k vfHkys[kksa dk lewg la/kkfjr

djrh gks rFkk viuk vyx ryiV rS;kj djrh gksA uxjikfydk esa ,d ys[kkad.k bdkbZ tks

uxjikfydk esa ¼iz{ks=] vapy vkfn½ ds :i esa tkuh tkrh gSA ;s lHkh cqfu;knh vfHkys[k la/kkfjr djrh gS

rFkk vius bdkbZ ls lacaf/kr ryiV cukrh gSA

23-3

bu ys[kkad.k bdkbZ;ksa esa izR;sd esa vkil esa Hkh ys[kkad.k laO;ogkj gksrs gSA tks nks ys[kkad.k bdkbZ;ksa ds

chp fd;k x;k laO;ogkj gksrk gS] vUrjbdkbZ laO;ogkj ¼vkbZ0;w0Vh0½ dgykrh gSaA vUrjbdkbZ

laO;ogkj dks uxjikfydkvksa ds fdUgha nks bdkbZ;ksa ds chp ds laO;ogkj ds :i esa of.kZr fd;k tkrk gSA

,d gh uxjikfydk ds fofHkUu bdkbZ;ksa ds chp gksus dk laO;ogkj ds n`"Vkar dh ,d lwph fuEufyf[kr

gS %

ys[kkad.k bdkbZ;ksa ds chp fuf/k dk LFkkukUrj.kA

,d ys[kkad.k bdkbZ ls nwljs ys[kkad.k bdkbZ ds chp Hkqxrku @ izkfIr;ksa dk LFkkukUrj.k ftlesa ,d

bdkbZ nwljs dk Hkqxrku @ laxzg.k djrh gSA

,d ys[kkad.k bdkbZ ls nwljs ys[kkad.k bdkbZ esa ifjlEifÙk;ksa @ nkf;Roksa dk LFkkukUrj.kA

ewy ys[kkad.k bdkbZ og gS ftlesa laO;ogkj ?kfVr gksrk gSA ;g vUrj bdkbZ LFkkukUrj.k gsrq vfHkys[k

rS;kj djrk gS ftls varj.k lwpuk dgk tkrk gSA

23-5

varj.k lwpuk dks varj.k lwpuk MsfcV ¼,Mokbl VªkUlQj MsfcV½ rc dgk tkrk gS tc izkjafHkd bdkbZ

nwljs ys[kkad.k bdkbZ dk MsfcV djrh gSA blds fojhr tc izkjafHkd bdkbZ nwljs ys[kkad.k bdkbZ dks

ØsfMV djrh gS rks bls varj.k lwpuk ØsfMV ¼VªkalQj ,Mokbl ØsfMV½ dgk tkrk gSA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

497

23-6

lHkh ys[kkad.k bZdkbZ;k¡ viuk&viuk vafre ys[kk rS;kj djrh gSA fQj budk lesdu iz/kku dk;kZy; esa

fd;k tkrk gS ;k lHkh bdkbZ;ksa ls izkIr ryiV ds vk/kkj ij lh/ks iz/kku dk;kZy; esa ys[kk lesfdr fd;k

tk ldrk gSA bl v/;k; esa ys[kkda.k bdkbZ;ksa ds chp gksus okys cqfu;knh laO;ogkjksa dks ntZ djus dk

o.kZu gS] vafre ys[kk rS;kj djus rFkk muds lesdu dk fooj.k v/;k; 27 tks foÙkh; foojf.k;ksa ij gS]

esa fd;k x;k gSA

vUrj bdkbZ laO;ogkj ¼bUVj ;wfuV VªkUtSD'kUl] vkbZ0;w0Vh0½½ dks ntZ djus] ys[kkafdr djus rFkk

buds O;ogkj fuEufyf[kr fl)kUrksa }kjk fu;af=r gksaxs %

¼d½

lHkh vUrj bdkbZ laO;ogkj ykxr ewY; ij ntZ fd, tk,xs rFkk bu vkbZ0;w0Vh0 esa dksbZ ewY; ykxr

varj ugh yxk;k tk,xkA

¼[k½

vof/k ds var esa vUrj bdkbZ laO;ogkj uxjikfydk ds lesfdr ys[kk esa foyhu @ lek;ksftr fd;s

tk;asxsA

bl [k.M esa uxjikfydk ds fofHkUu ys[kk bdkbZ;ksa esa gq, vUrj bdkbZ ys[kkad.k ls lacaf/kr vfHkys[kksa]

iaft;ksa] nLrkostksa] izi=ksa rFkk ys[kk izfof"V;ka dk o.kZu gSA

ys[kkad.k gsrq dfri; izi=] iaft;k¡ vkfn tSls varj.k lwpuk ¼,Mokbl vkWQ VªkUlQj

vkbZ0;w0Vh0&01½] fu/kkZfjr gS tks vkbZ0;w0Vh0 ds fy, fo'ks"k :i ls cuh gSA bUgsa bl v/;k; ds var esa

vkbZ0;w0Vh0 'kCn layXu fd;k x;k gS rFkk muds igys tksM+k x;k gSA

lHkh ys[kkad.k bdkbZ igys varj bdkbZ laO;ogkj dks vius ys[kk iqLrd esa ntZ djsxhA blds ckn

lacaf/kr bdkbZ }kjk bldh tkudkjh lwpuk ¼,Mokbl½ ds ek/;e ls nh t,xhA vUrj bdkbZ;ksa ds chp

,d bdkbZ ls nwljs bdkbZ esa MsfcV ;k ØsfMV c<+kus ds fy, varj.k lwpuk MsfcV @ ØsfMV tks izi=

vkbZ0;w0Vh0&01 esa gksxk] dk mi;ksx fd;k tk,xkA ftl bdkbZ dks ;g lwpuk ¼,Mokbl½ izkIr gksxhA

og bls Lohdkj djsxh rFkk bl lwpuk ds vk/kkj ij vius ys[kk iqLrd esa izfof"V dj lacaf/kr lwpuk

izkjfEHkd ys[kkad.k bdkbZ dks nsxhA

vUrj bdkbZ lwpuk iath @ ¼jftLVj vkWQ bUVj ;wfuV ,Mokbl½ la/kkfjr fd;k tk,xk ftlesa lwpuk

¼,Mokbl½ ds vuqlkj MsfcV @ ØsfMV c<+kus] Lohdkj djus] muesa la'kks/ku djus dh fLFkfr ntZ dh

tk,xhA ;g iath izi= vkbZ0;w0Vh0&02 esa la/kkfjr gksxhA

23-11

,d ys[kkad.k bdkbZ ls nwljs ys[kkad.k bdkbZ esa fuf/k dk varj.k gks ldrk gSA ftl ys[kkad.k bdkbZ ls

laO;ogkj izkjEHk gksrk gS mls izkjafHkd ys[kkad.k bdkbZ ¼vksfjftusVhax ,0;w½ dgk tkrk gSA tks ys[kkad.k

bdkbZ jkf'k izkIr djrh gS mls tckch ys[kkad.k bdkbZ ¼fjLikafMx ,0;w0½ dgk tkrk gSA bu ys[kkad.k

bdkbZ;ksa }kjk ikfjr ys[kkad.k izfof"V fuEufyf[kr gS %

23-2

ys[kkad.k ds fl)kUr %&

23-3

ys[kkad.k vfHkys[k rFkk i)fr;k¡ %&

23-4

vUrj bdkbZ laO;ogkj ¼vkbZ0;w0Vh0½ %

23-10

izkjafHkd ys[kkad.k bdkbZ ,oa lacaf/kr ys[kk bdkbZ ds Lrj ij %

23-5

ys[kkad.k bdkbZ;ksa ds chp fuf/k dk LFkkukarj.k %

498

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

izkjfEHkd ys[kkad.k bdkbZ ¼vksfjftusVhax ,;w½ ds iqLrdks esa fuf/k dk varj.k ntZ djuk %&

470200000

vUrj bdkbZ ys[kk&,0;w0

MsfcV

450210000

To cSad [kkrk

ØsfMV

4502100000

cSad [kkrk

MsfcV

4702000000

Vw] varj bdkbZ ys[kk&,0;w0

ØsfMV

23-12

uxjikfydkvksa ds fu;eksa ,oa izko/kkuksa ds v/;/khu ,d ys[kkad.k bdkbZ nwljh bdkbZ ls lacaf/kr olwyh

Lohdkj dj ldrh gS rFkk nwljs ys[kkad.k bdkbZ dh vksj ls Hkqxrku dj ldrh gSA bu laO;ogkjksa ds

ys[kkad.k ds mís'; ls izkjafHkd bdkbZ ¼vksfjftusVhax ,-;w-½ varj.k lwpuk ¼,Mokbl vkWQ VªkUlQj vkbZ-

;w-Vh-&01½ tckch ys[kkad.k bdkbZ ds uke tkjh dj ldrh gSA

bl izdkj dk laxzg.k izksnHkwr vk; mnkgj.kkFkZ laifÙk dj] vuqKfIr Qhl vkfnA laxzg.k ntZ

djrs le; laxzg.k dh jkf'k dh loZizFke lesfdr nsunkj ys[kk ¼dUlksfyMsVsM MsVlZ ,dkmUV½ esa

izfof"V dh tkrh gS rFkk ckn esa 'kh"kZokj laxzg.k ds vk/kkj ij ¼ftldk o.kZu v/;k;&6 laifÙk ,oa vU;

dj esa mfYyf[kr gS½ varfjr fd;k tkrk gSA ys[kkad.k bdkbZ;ksa }kjk ikfjr ys[kkad.k izfof"V;k¡

fuEufyf[kr gS %&

izkjafHkd ys[kkad.k bdkbZ;ksa ds iqLrdksa esa& laxzg.k ds fo'ys"k.k ds vk/kkj ij izkjafHkd ys[kkad.k bdkbZ

}kjk vU; ys[kkad.k bdkbZ dh vksj ls laxzfgr jkf'k dks fuEu :i ls ntZ fd;k tk,xk %

dksM

fooj.k

MsfoV

ØsfMV

"

Jksr vfHkys[k&

Hkqxrku vkns'k

v|ru fd, x, vfHkys[k &

jksdM+ cgh] cSad cgh] [kkrk varj.k lwpuk iath

ys[kkad.k bdkbZ dk uke vafdr fd;k tk,A

cSad dk uke ,oa [kkrk la[;k vafdr fd;k tk,A

tckch ys[kkad.k bdkbZ ¼fjLikafMax ,0;w0½ esa fuf/k dh izkfIr ntZ djuk%&

dksM

fooj.k

MsfoV

ØsfMV

Jksr vfHkys[k&

izkfIr vkns'k& izi=& th0bZ0,u0 &

v|ru fd, x, vfHkys[k& jksdM+ cgh] cSad cgh] [kkrk varj.k lwpuk iath

cSad dk uke rFkk ys[kk la[;k vafdr fd;k tk,A

ys[kkad.k bdkbZ dk uke vafdr fd;k tk,A

23-6

ys[kkad.k bdkbZ;ksa ds chp izkfIr;ksa ,oa Hkqxrkuksa ds varj.k dk ys[kkad.k

¼d½

nwljs ys[kkad.k bdkbZ dh izkfIr;ksa dks ntZ djuk %&

lkekU;r%

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

499

dksM

fooj.k

MsfoV

ØsfMV

Jksr vfHkys[k&

varj.k lwpuk ¼,Mokbl vkWQ VªkUlQj½

v|ru fd, x, vfHkys[k& tjuy cgh] [kkrk] varj.k lwpuk iathA

¼[k½

nwljs ys[kkad.k bdkbZ dh vksj ls fd, x, Hkqxrku ntZ djuk %&

izkjafHkd ,-;w- ds iqLrdks esa % Hkqxrku djrs le; fuEufyf[kr ys[kk izfof"V ikfjr dh tk,xh

dksM

fooj.k

MsfoV

ØsfMV

431800000

izkI; fu;a=.k ys[kk&

MsfcV

----- ys[kk

470200000

Vw] varj bdkbZ ys[kk&,0;w0

ØsfMV

izkI; ¼fjfloscqy½ ds 'kh"kZ tSls % laifÙk dj] vuqKfIr 'kqYd vkfn dks vafdr fd;k tk,A

ys[kkad.k bdkbZ dk uke vafdr fd;k tk,A

tokch ys[kkad.k bdkbZ ds iqLrdks esa%

470200000

varj bdkbZ ys[kk&,-;w-

-----------------------

MsfcV

------------- ys[kk

vU; dks vfxze

431800000

Vw] ------- ds fy, izkI;

ØsfMV

ys[kkad.k bdkbZ dk uke vafdr fd;k tk,A

izkI; ¼fjfloscqy½ dk uke ;Fkk & laifÙk dj ---- dk uke vafdr fd;k tk,A

lkekU;r% bl izdkj ds Hkqxrku nwljs ys[kkad.k bdkbZ dh vksj ls iz/kku dk;kZy; esa fd, tkrs gSA bl

rjg ds Hkqxrku lkekU;r;k fofgr izkf/kd`r ikfjr vkns'k ¼vFkjkbTM ikl vkMZj½ dh izkfIr ds mijkar

fd, tkrs gS %

470200000

varj bdkbZ ys[kk&,-;w-

MsfcV

450210000

Vw] cSad [kkrk

ØsfMV

Jksr vfHkys[k&

Hkqxrku vkns'k izi=& th-bZ-,u-&15

v|ru fd, x, vfHkys[k& jksdM+ cgh] cSad cgh] [kkrk] varj.k lwpuk iathA

ys[kkad.k bdkbZ dk uke vafdr fd;k tk,A

cSad dk uke ,oa ys[kk la[;k dk ukeA

500

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

tokch ys[kkad.k bdkbZ ¼fjLikUMhax ,-;w-½ ds iqLrdks esa %

23-7

ys[kkad.k bdkbZ;ksa ds chp ifjlaifÙk;ksa @ nkf;Roksa ds varj.k dk ys[kkad.k %

dksM

fooj.k

MsfoV

ØsfMV

varj.k lwpuk izkIr gksus ij ¼;fn ys[kkad.k bdkbZ esa O;; igys gh izksnHkwr gks x;k gks rks½ lacaf/kr ns;rk

ys[kk dks MsfcV fd;k tk,xkA vU;Fkk ;g lacaf/kr O;; ys[kk esa MsfcV fd;k tk,xkA ikfjr gksus okyh

ys[kkad.k izfof"V fuEufyf[kr gksxh %

350100000

vU; ns;rk;as ----- ysunkj ;k

MsfcV

O;;

ysunkj

;k ------ O;;

--------------

--------- ys[kk

vU; dks vfxze

470200000

Vw] vUrj bdkbZ ys[kk ----- ys[kkad.k bdkbZ

ØsfMV

Vw] -------------- ds fy, izkI;

Jksr vfHkys[k&

varj.k lwpuk ¼,Mokbl vkWQ VªkUlQj½

v|ru fd, x, vfHkys[k& tjuy cgh] [kkrk] varj.k lwpuk iath

;fn ns;rk izksnHkwr gqbZ gks rks bldk izdkj

;fn O;; izksnHkwr ugh gqvk gks rks O;; dk uke

ys[kkad.k bdkbZ dk uke vafdr fd;k tk,A

23-13

mi;qZDr dafMdk 23-12 esa laxzg.k ,oa Hkqxrku ds le:i uxjikfydkvksa dks fofHkUu mís';ksa dh iwfrZ gsrq

,d ys[kkad.k bdkbZ ls nwljs ys[kkad.k bdkbZ dks ifjlEifÙk;ksa ,oa nkf;Roksa ds varj.k dh vuqefr nh tk

ldrh gSA bu laO;ogkjksa ds ys[kkad.k ds fy, ^izkjafHkd ,-;w-* varj.k lwpuk ¼,Mokbl vkWQ VªkUlQj

vkb-;w-Vh-&01½ tokch ys[kkad.k bdkbZ dks tkjh djsxkA

¼d½

ifjlaifÙk;ksa dk varj.k ntZ djuk %&

tc LFkk;h ifjlEifÙk;ksa @ HkaMkjksa @ vU; ifjlaifÙk;ksa dk

varj.k gks rks izkjafHkd ,-;w- varj.k lwpuk MsfcM ¼,-Vh-Mh½ tkjh djsxhA ,-Vh-Mh- tkjh djus ds fy,

fuEufyf[kr ys[kkad.k izfof"V ikfjr dh tk,xh%&

izkjafHkd ,-;w- ds iqLrdksa esa izfof"V fuEu izdkj gksxk %&

470200000

vUrj bdkbZ ys[kk & ,-;w-

dtkZafdr fuf/k

MsfcV

470200000

vUrj bdkbZ ys[kk&&&&&& ,-;w-

MsfcV

410000000

Vw] LFkk;h ifjlEifÙk;k¡ -----

ØsfMV

430000000

Vw] gkFk esa HkaMkj

Vw] fo'ks"k fuf/k ¼O;og`r½

ØsfMV

lzksr vfHkys[k & varj.k lwpuk ¼,Mokbl vkWQ VªkUlQj½

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

501

v|ru fd, x, vfHkys[k & tjuy [kkrk] varj.k lwpuk iath] LFkk;h ifjlEifÙk iath] HkaMkj iath

ys[kkad.k bdkbZ dk uke rFkk foLr`r 'kh"kZ vafdr fd;k tk,A

ifjlEifÙk;ksa dk uke vafdr fd;k tk,A

tokch ,-;w- ds iqLrdksa esa izfof"V fuEu izdkj gksxk %&

410000000

LFkk;h ifjlEifÙk;k¡ ------

dtkZafdr fuf/k --------

MsfcV

430000000

gkFk esa HkaMkj ------

MsfcV

470200000

Vw] vUrj bdkbZ ys[kk ---- ,-;w-

&&&&&&&&&&

ØsfMV

Vw] vUrj bdkbZ ys[kk ---- ,-;w-

Vw] fo'ks"k fuf/k ¼O;og`r½

ØsfMV

lzksr vfHkys[k & varj.k lwpuk ¼,Mokbl vkWQ VªkUlQj½

v|ru fd, x, vfHkys[k & tjuy] [kkrk] varj.k lwpuk iath] LFkk;h ifjlEifÙk;ksa dh iath] HkaMkj

iath

ifjlEifÙk;ksa dk uke vafdr fd;k tk,A

ys[kkad.k bdkbZ dk uke rFkk foLr`r eq[; 'kh"kZ vafdr fd;k tk,A

tc nkf;Roksa dk varj.k gks rks izkjafHkd ,-;w- varj.k lwpuk&ØsfMV ¼,Mokbl vkWQ VªkUlQj ØsfMV ,-Vh-

lh-½ tkjh djsxhA ,-Vh-Mh- tkjh djus ds fy, fuEufyf[kr ys[kkad.k izfof"V dh tk,xh %

3¼d½

-----------

nkf;Ro ys[kk

MsfcV

-----------

ysunkj

;k -------

O;;

-----------

ys[kk

vU; dks vfxze

470200000

To vUrj bdkbZ ys[kk ----- ,-;w-

ØsfMV

To --------- ds fy, izkI;

----

dksM

fooj.k

MsfoV

ØsfMV

¼[k½

nkf;Ro dk varj.k ntZ djuk %&

izkjafHkd ,-;w- ds iqLrdksa esa izfof"V fuEu izdkj ls gksxh %&

502

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

lzksr vfHkys[k & varj.k lwpuk ¼,Mokbl vkWQ VªkUlQj½

v|ru fd, x, vfHkys[k & tjuy] [kkrk] varj.k lwpuk iath

ifjlEifÙk dk uke vafdr fd;k tk,A

ys[kkad.k bdkbZ dk uke rFkk foLr`r 'kh"kZ dksM vafdr fd;k tk,A

¼d½

tSlk ykxw gks ys[kk dk eq[;] y?kq rFkk foLr`r 'kh"kZ vafdr fd;k tk,A

470200000

varj bdkbZ ys[kk ---- ,-;w-

------ ysunkj

MsfcM

;k ------- O;;

----------- ys[kk

vU; dks vfxze

3¼d½

To nkf;Ro ys[kk

To ------ ds fy, izkI;

lzksr vfHkys[k & varj.k lwpuk ¼,Mokbl vkWQ VªkUlQj½

v|ru fd, x, vfHkys[k & tjuy] [kkrk] varj.k lwpuk iath]

&ys[kkad.k bdkbZ dk foLr`r 'kh"kZ dksM fy[kk tk;A

¼d½

tSlk ykxw gks ys[kk dk eq[;] y?kq ,oa o`gr 'kh"kZ vafdr fd;k tk,A

& ns;rk dk uke fy[kk tk;A

23-14

;fn tokch ,-;w- ikrh gS fd ,-Vh-Mh- @ ,-Vh-lh- Lohdkj ;ksX; ugh gS rks og

,-Vh-Mh- @ ,-Vh-lh- dks

izkjafHkd ,-;w- dks okil dj nsxh rFkk bl ,-Vh-Mh-@,-Vh-lh- ds vLohd`r gksus ls lacaf/kr dkj.k rFkk

blds leFkZu esa lqlaxr vfHkys[k HkstsxhA vLohd`fr ds mnkgj.k ds :i esa,-Vh-Mh- @ ,-Vh-lh- xyr

ys[kkad.k bdkbZ ds uke tkjh gksus ;k blesa vafdr jkf'k ds xyr gksus ij ,slk gks ldrk gSA izkjafHkd ,-

;w- vLohd`fr ds dkj.kksa dk fo'ys"k.k dj ;k rks ,-Vh-Mh- @ ,-Vh-lh- jn~n djsxk ;k blesa la'kks/ku

djsxhA

;fn ,-Vh-Mh- @ ,-Vh-lh- esa mYysf[kr dkj.k U;k; ;ksX; ugh gS rks ,-;w- dk ys[kk foHkkx ,-Vh-Mh- @ ,-

Vh-lh- dks jn~n dj nsxkA jn~n gksus ij izkjafHkd ,-;w- dk ys[kk foHkkx ,-Vh-Mh- @ ,-Vh-lh- tkjh djrs

le; fd, x, izfof"V dks viuh iqLrdks esa mRØfer dj nsxkA

tokch ,-;w- ds iqLrdksa esa fuEu izdkj ls gksxk %

dksM

fooj.k

MsfoV

ØsfMV

23-8

tkjh fd, x, ,-Vh-Mh- @ ,-Vh-lh- gksus ij ys[kkad.k

23-15

,-Vh-Mh- @ ,-Vh-lh- dks jn~n fd, tkus dks ntZ djuk %

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

503

23-16

izkjafHkd ,-;w- varj.k mRØe.k ds mi;qZDr dkj.kksa dk mYys[k djrs gq, varj.k lwpuk iath dks v|ru

djsxhA

23-17

,sls volj vk ldrs gS tc tokch ,-;w- ,-Vh-Mh- @ ,-Vh-lh- ds iwjh rjg Lohdkj djus ds cnys mldh

vkaf'kd jkf'k Lohdkj djsA bu ifjfLFkfr;ksa esa tokch ,-;w- ml gn rd MsfcVksa vkSj ØsfMVksa dks fglkc esa

'kkfey djsxh ftl gn rd bls Lohdkj fd;k x;k gks ,oa rn~uq:i izkjafHkd ,-;w- dks lwpuk nsxhA

23-18

bu ifjfLFkfr;ksa esa ;fn tokch ,-;w- }kjk crk, x, dkj.k U;k;ksfpr gks rks vius ys[kk iqLrdksa esa ys[kk

vfHkys[kksa dks la'kksf?kr djus ds fy, izkjafHkd ,-;w- fuEufyf[kr ys[kkad.k izfof"V;ksa dk vuq'kj.k djsxhA

,-Vh-Mh- @ ,-Vh-lh- ftls la'kksf/kr fd;k tkuk gS] dks jn~n djus ds fy, izkjafHkd ,-;w- dk

ys[kk foHkkx vuqPNsn 23-15 esa crk;h x;h i)fr dk vuq'kj.k djsxkA

la'kksf/kr ,-Vh-Mh- @ ,-Vh-lh- tkjh djuk & la'kksf/kr ,-Vh-Mh- @ ,-Vh-lh-tkjh djus ds

fy, izkjafHkd ,-;w- dks ys[kk foHkkx vuqPNsn 23-11 @ 23-12@ 23-13 dh i)fr dk

vuq'kj.k djsxkA

23-19

izkjafHkd ,-;w- dk ys[kk foHkkx vUrj bdkbZ varj.k lwpuk iath ¼vkbZ-;w-Vh-,Mokbl jftLVj½ ds

la'kks/ku ds dkj.kksa ds lkFk v|ru djsxkA

23-20

uxjikfydk esa varj bdkbZ laO;ogkj ds fy, uxjikfydk,a fuEufyf[kr vkarfjd fu;a=.k dk izs{k.k

djsxk %&

¼d½

lHkh ys[kkad.k bdkbZ;ka vU; ys[kkad.k bdkbZ;ksa dk ys[kk dks ifjpkfjr djus ds fy, ekfld fooj.k

rS;kj djsxhA nwljs ys[kkad.k

bdkbZ;ksa dks vxzlkfjr djus ds igys l{ke izkf/kdkj budk lR;kiu

djsaxsA rc izR;sd ys[kkad.k bdkbZ vius vfHkys[kksa dks vU; ys[kkad.k bdkbZ;ksa ls izkIr ys[kkad.k fooj.kksa

ds vk/kkj ij ¼varj ;fn gks½ ds fy, feyku djsxhA

¼[k½

lHkh jn~n ,-Vh-Mh- @ ,-Vh-lh-

dks jn~n djus ds dkj.k ,oa laca/kh vuqeksnu rFkk vkSfpR; ds lkFk

dk;kZy; Qkby esa j[kh tk,xhA

¼x½

Nekgh vk/kkj ij

izR;sd ys[kkad.k bdkbZ;ksa ds lek/kku fooj.k uxjikfydk ds iz/kku dk;kZy; esa

lefiZr fd, tk;asxs rFkk ys[kk foHkkx ds iz/kku ;g lqfuf'pr djsaxs fd lHkh varj bdkbZ laO;ogkjksa

'kh"kksZ dk lfEefyr vf/k'ks"k ,-Vh-Mh-lh- ds vf/k'ks"kksa ls esy [kkrs gSA

¼?k½

;fn lek/kku izfØ;k esa dksbZ fookfnr varj bdkbZ laO;ogkj ik;k tk, rks uxjikfydk dk ys[kk foHkkx

bl fookfnr varj bdkbZ laO;ogkj dks gy djus ds leqfpr dkjZokbZ djsxhA

¼p½

vof/k ds var esa mi;qZDr izklafxd ys[kkad.k bdkbZ vf/k'ks"kksa ds lek/kku ds iqjkoyksdu ds vk/kkj ij

uxjikfydkvksa ds ys[kk foHkkx ds iz/kku lqfuf'pr djsaxs fd lHkh ys[kk 'kh"kksZ ds vUrj bdkbZ laO;ogkjka

ds vf/k'ks"k uxjikfydk ds lesfdr ys[kk fooj.k esa 'kwU; gks tk,A

23-9

,-Vh-Mh- @ ,-Vh-lh- dh vkaf'kd Lohd`fr

izFke lksiku %&

f}rh; lksiku %&

23-10

vkarfjd fu;a=.k

504

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k;&24

24-

varfjr laLFkk, %&

varfjr laLFkkvksa ds bl v/;k; dk mís';

bl v/;k; ds var esa vki

24-1

izLrkouk

24-2

ys[kkad.k ds fl)kUr

vkidks varfjr laLFkkvksa ls lacaf/kr laO;ogkjksa ds cqfu;knh ys[kkad.k fl)kUrksa ,oa i)fr;ksa dks ntZ

djus dh tkudkjh nsuk gSA

varfjr laLFkkvksa ls lacaf/kr laO;ogkjksa ds ys[kkda.k iz.kkyh ls vkidks ifjfpr djkuk gSA

varfjr laLFkkvksa ls lacaf/kr laO;ogkj dks ntZ djus] oxhZd`r djus laca/kh ys[kkad.k iz.kkyh dh tkudkjh

izkIr djasxsA

/kkj.kkvksa rFkk js[kkafdr fl)kUrksa dh vfHko`f) djsaxsA

24-1

bl v/;k; esa varfjr laLFkkuksa ls lacaf/kr laO;ogkjksa ds fy, vuq'kaflr ys[kkad.k iz.kkyh dk o.kZu gSA

bl v/;k; esa varfjr laLFkkvksa }kjk fd, x, vk; ,oa O;; tks uxjikfydk ds ek/;e ls fd, tkrs gS]

ds ys[kkad.k fl)kUrksa ,oa i)fr;ksa dh ppkZ dh x;h gSA

24-2

u, fcgkj uxjikfydk vf/kfu;e dks izHkko'kkyh rjhds ls ykxw djus rFkk LFkkuh; Lo'kklh fudk;ksa ds

'kfDr ds fodsUnzhdj.k ds mís'; ls ljdkj dfri; laLFkkuksa] ;kstukvksa rFkk dk;kZs tks vc rd fcgkj

ljdkj ds dbZ vU; foHkkxksa ds v/khu dk;kZfUor fd, tkrs Fks] dks LFkkukarfjr dj ldrh gSA ,slh Js.kh

ds laLFkkuksa ftudh ;kstuk, ,oa dk;Z uxjikfydkvksa dks LFkkukarfjr fd;s tk ldrs gSa] dh lwph

fuEufyf[kr gS %&

d`f"k

eRL;

i'kqikyu

m|ksx

lekt dY;k.k

f'k{kk

lkekftd okf.kdh

lkoZtfud forj.k

fofHkUu lkekftd lqj{kk isa'ku ;kstuk,

10-

vuqlwfpr tkfr @ vuqlwfpr tutkfr fodklA

508

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

varfjr laLFkkuksa ds laO;ogkj tks uxjikfydk ds ek/;e ls fd, tkrs gS] dks ntZ djus] ys[kkafdr djus

rFkk O;ogkj djus laca/kh ys[kkad.k fl)kUr ogh gS tks bl gLrd ds ¼v/;k; 3½ esa fn, x, gSA lacaf/kr

v/k;k;ksa ds fl)kar tks ;gka ykxw gksaxs] fuEufyf[kr gS%&

lHkh izdkj ds vk; ds fy, djk;k] Qhl ,oa vU; vk; ¼v/;k;&8½ esa of.kZr ys[kkad.k fl)kUr

yksd fuekZ.k laca/kh lHkh laO;ogkjksa ds fy, yksd fuekZ.k ¼v/;k;&11½ esa of.kZr ys[kkad.k fl)kUr

HkaMkj ls lacaf/kr lHkh laO;ogkjksa ds fy, HkaMkj ¼v/;k;&2½ esa of.kZr ys[kkad.k fl)kUr

LokLF; ,oa lQkbZ ls lacaf/kr laO;ogkjksa ds fy, LokLF; ,oa lQkbZ ¼v/;k;&14½ esa of.kZr ys[kkad.k ds

fl)kUr

lHkh jktLo O;;ksa ls lacaf/kr laO;ogkjksa ds fy, vU; jktLo O;; ¼v/;k;&15½ esa of.kZr ys[kkad.k ds

fl)kUr

lHkh izdkj ds vuqnkuksa ls lacaf/kr laO;ogkjksa ds fy, vuqnku ¼v/;k;&10½ esa of.kZr ys[kkad.k ds

fl)kUr

lHkh LFkk;h ifjlEifÙk;k¡ ¼v/;k;&16½ esa of.kZr ys[kkad.k ds fl)kUr

varfjr laLFkkuksa ds laO;ogkjksa ds ys[kkad.k ds fy, lacaf/kr v/;k; esa of.kZr ys[kkad.k dks i)fr;k¡

ftudh fooj.kh fuEufyf[kr gS] ykxw gksaxs %&

lHkh izdkj dh vk; ls lacaf/kr laO;ogkjksa ds fy, fdjk;k] Qhl ,oa vU; vk; ¼v/;k;&8½ dh ys[kkad.k

i)fr;ka ,oa izfof"V;k¡

lHkh izdkj ds vuqnku ds laO;ogkjksa ds fy, vuqnku ¼v/;k;&8½ ls lacaf/kr ys[kkad.k i)fr;k¡ ,oa

izfof"V;k¡

yksd fuekZ.k laca/kh lHkh laO;ogkjksa ds fy, yksd fuekZ.k ¼v/;k;&11½dh ys[kkad.k i)fr;k¡ ,oa

izfof"V;k¡

HkaMkj laca/kh lHkh laO;ogkjksa ds fy, HkaMkj ¼v/;k;&12½ dh ys[kkad.k i)fr;k¡ ,oa izfof"V;k¡

LokLF; ,oa lQkbZ laca/kh lHkh laO;ogkjksa ds fy, LokLF; ,oa lQkbZ ¼v/;k;&14½ dh ys[kkad.k i)fr;k¡

,oa izfof"V;k¡

lHkh jktLo O;; laca/kh laO;ogkjksa ds fy, vU; jktLo O;; ¼v/;k;&15½ dh ys[kkad.k i)fr;k¡ ,oa

izfof"V;k¡

lHkh LFkk;h ifjlEifÙk;ksa laca/kh laO;ogkjksa ds fy, LFkk;h ifjlEifÙk;k¡ ¼v/;k;&10½ dh ys[kkad.k

i)fr;k¡ ,oa izfof"V;k¡

varfjr laLFkkuksa ls lacaf/kr laO;ogkjksa ds ekeys esa uxjikfydk }kjk fuEefyf[kr vkarfjd fu;a=.k dk

izs{k.k fd;k tk,xk %&

24-3

ys[kkad.k vfHkys[k ,oa i)fr;k¡

24-4

vkarfjd fu;a=.k %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

509

dk;kZUo;u inkf/kdkjh O;; ds izksnHkwr gksrs le; O;; ds fy, vk;&O;;d miyC/krk lqfuf'pr djasxs

vFkkZr~ ctV dk vuqJo.k izksnHkwr vk/kkj ij gksxk u fd Hkqxrku ds vk/kkj ijA

dk;kZUo;u inkf/kdkjh lqfuf'pr djsaxs fd varfjr laLFkkuksa ds lHkh vk; uxjikfydkvksa esa tek fd,

x, gSA

dk;kZUo;u inkf/kdkjh lqfuf'pr djsaxs fd varfjr laLFkkuksa dh O;; foojf.k;k¡ lHkh foi=ksa ,oa vfHkJoksa

ds lkFk Hkqxrku gksus ds rqjar ckn ys[kk foHkkx dks Hkst fn, x, gSA

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd varfjr laLFkkuksa ds lHkh laO;ogkj tks uxjikfydk ds ek/;e ls

fd, x, gS dks ys[kk iqLrks esa ntZ fd;k x;k gSA

uxjikfydk iwjs o"kZ ds nkSjku varfjr laLFkkuksa ds LFkk;h ifjlEifÙk;ksa ds HkkSfrd lR;kiu gsrq O;oLFkk

djsaxs rkfd lHkh ifjlEifÙk;ksa dk o"kZ esa de ls de ,d ckj HkkSfrd lR;kiu gks tk,A LFkk;h

ifjlEifÙk iath esa ik, x, fdlh fHkUurk dk lek/kku fd;k tkuk pkfg,A

foÙkh; o"kZ ds var esa HkaMkj izHkkjh vads{kdks dh mifLFkfr esa ;k mudh vuqifLFkfr esa ys[kk inkf/kdkjh

dh mifLFkfr esa varfjr laLFkku ds HkaMkj esa iM+s lkefxz;ksa dk HkkSfrd lR;kiu djsaxs rFkk bldh rqyuk

iqLr vfHkys[kksa esa vafdr HkaMkj ls djsaxs rFkk foHksn gksus dh fLFkfr esa leqfpr mipkjh dne tSlk fd

uxjikfydk }kjk] fofgr fd;k x;k gks] mBk;saxsA

gLrd esa crk, x, izfrosnuksa ds vfrfjDr eq[; uxjikfydk inkf/kdkjh vuqJo.k gsrq izfrosnuksa @

fooj.kksa dh lwph fu/kkZfjr dj ldrs gSA

24-7

foÙkh; foojf.k;ksa dk izLrqrhdj.k mlh rjhds ls fd;k tk,xk tSlk fd gLrd ds vU; v/;k;ksa esa fn;k

x;k gSA

24-8

varfjr laLFkkuksa ds tks laO;ogkj uxjikfydk ds ek/;e ls laikfnr ugh fd, x, gks tSls % deZpkfj;ksa

dk osru vkfn dks ys[kk esa uksV ds :i esa fn[kk;k tk,xkA

24-5

foÙkh; izfrosnu esa izLrqrhdj.k %&

510

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k;&25

25 -

vof/k var izfØ;k

bl v/;k; dk mís'; gS %

bl v/;k; ds var esa vki

25-1

izLrkouk %

nSfud izfØ;k,a %&

ekfld izfØ;k,a %&

vkidks uxjikfydk ds lkoZf/kd ys[kk ftlesa fofHkUu [kkrk ds ys[kkvksa dk lek/kku 'kkfey gS] rS;kj

djus gsrq ekxZn'kZu nsuk gS

fofHkUu izdkj ds ys[kk laO;ogkjksa dks ntZ djus ds fy, ftu ys[kkad.k izfØ;kvksa dk /;ku j[kuk gS

muds ckjs esa crkuk gSA

uxjikfydkvksa }kjk lkokZf/kd ys[kkvksa dks rS;kj djus dh izfØ;kvksa dh tkudkjh izkIr dj ysaxsA

25-1

bl v/;k; esa uxjikfydk }kjk lqfo/kkiwoZd lkof/kd ys[kk rS;kj djus gsrq viuk;h x;h izfØ;kvksa dk

o.kZu gSA

25-2

;g vuq'kalk dh tkrh gS fd dfri; lek/kku fooj.k ,oa ys[kkad.k izfØ;k nSfud ,oa ekfld :i ls

rS;kj dh tkuh pkfg, rkfd laO;ogkjksa dks v|ru :i ls ntZ j[kk tk ldsA ;s v)Z okf"kZd izfØ;kvksa

ds vfrfjDr gksaxhA

25-3

fofHkUu Jsf.k;ksa ds laO;ogkjksa ds fy, fo'ks"k vof/k var izfØ;kvksa dk o.kZu lacaf/kr v/;k;ksa esa fd;k x;k

gSA fuEufyf[kr 'kh"kksZ esa nSfud] ekfld] v) okf"kZd ,oa okf"kZd vk/kkj ij fd, tkus okyh izfØ;kvksa dks

lfEefyr fd;k x;k gS %

jksdM+ iath ,oa cSad cgh can djukA

jksdM+ 'ks"k dk HkkSfrd lR;kiuA

ewy izfof"V;ksa ls ys[kk [kkrk dh tk¡p djuk tSls&jksdM+ iath cSad cgh] ,oa tujy cghA

laxzg.k iath ls izkfIr jlhnksa] ftUgsa fuxZr fd, tkus dk lwpuk laxzg.k dk;kZy; ls izkIr gq;h gS] dh

la[;k dk lR;kiu djukA

lgk;d [kkrk v|ru djukA

LFkk;h vfxze ds fo:) gq, O;; dks ntZ djuk

Ukxjikfydk ds deZpkfj;ksa ds isa'ku fuf/k ,oa Hkfo"; fuf/k esa Hkqxrku djuk

eq[; uxjikfydk inkf/kdkjh ls lacaf/kr isa'ku fuf/k ,oa Hkfo"; fuf/k esa Hkqxrku djukA

izfrfu;qfDr dfeZ;ksa ls lacaf/kr isa'ku va'knku ,oa vodk'k osru va'knku dk Hkqxrku djukA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

511

HkaMkj dh [kir ntZ djus ds fy, eghus esa mi;ksx esa yk, x, HkaMkj dk fooj.k dk ladyu djukA

[kkrk ds yks[kkvksa dks can djukA

ljdkjh cdk;ksa ¼midj] jkW;YVh rFkk _.k ls dh iaft;ksa dks izklafxd djrs gq,½ dk Hkqxrku djukA

jktLo iz'kk[kk] LokLF; iz'kk[kk] vfHk;a=.k iz'kk[kk] ;kstuk dks"kkax] fo|qr iz'kk[kk] ty iz'kk[kk vkfn ds

vfHkys[kksa dk ys[kk vfHkys[kksa ls feyku djukA

tek] vfxze] izk.; ,oa vk; dk lgk;d vfHkys[kksa ,oa iaft;ksa ls feyku djukA

vof/k ds var esa O;;ksa dk izko/kku

vof/k esa fd, x, mi;ksx ds vuqlkj fof'k"V mís';ksa ds fy, izkIr vuqnku ;Fkk jktLo vuqnku dks vk;

,oa iw¡thxr vuqnku dks iw¡thxr va'knku esa LFkkukarfjr djukA

fd, x, jktLo O;; ds fo:) izfriwfrZ ds :i esa izkI; vuqnku dh vk; ds :i esa igpku djukA

m/kkjh ij izksnHkwn C;kt dh x.kuk djuk ¼ekfld ;k frekgh tSls mfpr gks½ dh x.kuk djukA

fo'ks"k fuf/k O;; ls lacaf/kr cdk;k foi=ksa ds fy, izko/kku djukA

vfxze ,oa funs'kksa ij izksnHkwr C;kt ¼;k tc tSlk mfpr gks½

tkjh iw¡thxr dk;Z ys[kk dk vfHkys[kksa ,oa iaft;ksa ls feyku djukA

lek;kstu izfof"V;k¡ ikfjr djukA

HkaMkj dk HkkSfrd lR;kiu ,oa feykuA

LFkk;h ifjlEifÙk;ksa dk HkkSfrd lR;kiuA

fo'ks"k fuf/k;ksa ds mi;ksx dks fo'ks"k fuf/k ¼O;og`r½ ys[kk esa LFkkukarfjr dj ntZ djukA

lHkh Jsf.k;ksa ds vfxzeksa dh laiqf"VA

vizkI; jktLo dk izko/kkuA

vizkI; ifjlEifÙk;ksa dk izko/kkuA

iwoZnÙk ¼izhisM½ O;;ksa dk ys[kkad.k

ljdkj ,oa ljdkjh ,tsfUl;ksa ds cdk;k ns; jkf'k dh laiqf"VA

fofHkUu izdkj dh ifjlEifÙk;ksa ij rRlaca/kh fu/kkZfjr fufr;ksa ds vuq:i izko/kkuA

rRlaca/kh fu/kkZfjr izko/kku ds ekudksa ds vuq:i izkI; jkf'k;ksa dk izko/kkuA

[kkrk ys[kkvksa dk vk; ,oa O;; ys[kk esa LFkkukarfjr dj okf"kZd canh ¼tc vko';d gks½

vizo`Ùk cSad [kkrksa dks can djukA

v)Z&okf"kZd izfØ;k,a %&

okf"kZd izfØ;k,a %&

512

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

25-4

mi;qZDr lHkh izfØ;kvksa dk foLr`r fooj.k fuEu izdkj gS %&

jksdM+ cgh rFkk cSad cgh dks jkst tksM+k tk;sxkA fnu ds var esa laO;ogkjksa dh lacaf/kr [kkrk ys[kkvksa esa

izfof"V dh tk;sxhA fnu ds jksdM+ cgh ,oa cSad cgh ds var 'ks"k dks vxys fnu ds vkjEHk 'ks"k ds :i esa

vxz.khr fd;k tk;sxkA

ys[kk foHkkx ds ikl miyC/k uxnh dk jksdM+iky }kjk HkkSfrd lR;kiu fd;k tk;sxkA uxn jkf'k esa

fofHkUu jkf'k ds uksVksa dh fxurh dj muds ewY; jksdM+ cgh rFkk cSad cgh ij gh vafdr fd;s tk;saxsA

bldk lR;kiu jksdM+iky rFkk ys[kk inkf/kdkjh }kjk fd;k tk;sxkA HkkSfrd :i ls lR;kfir uxn

var'ks"k jksdM+ cgh ds var 'ks"k ls feyuk pkfg,A

jksdM+ cgh] cSad cgh rFkk tjuy cgh ls cgh [kkrk esa dh x;h izfof"V;ksa dh tkap dj mls ys[kk

inkf/kdkjh ;k muds ukfer inkf/kdkjh }kjk lR;kfir fd;k tk;sxkA lacaf/kr izfof"V djus okyk dehZ

Hkh izR;sd laO;ogkj dks ewy izfof"V;ksa esa ntZ fd;s tkus dh fLFkfr lR;kfir djsxkA ;fn [kkrs esa p<+kus

esa dksbZ Hkwy ;k varj gks rks mlds fy, rqjr lq/kkj dh izfof"V ikfjr dh tk;sxhA

#i;s ds izs"k.k ds fy, laxzg.k dk;kZy; ls pkyku izkIr gksus ij laxzg.k dk;Z ds foHkkxk/;{k tks laxzg.k

dk;kZy; dk i;Zos{k.k djrs gSaA izkfIr jlhnksa dh f}rh;d izfr;ksa dh laxzg.k iath esa dh x;h izfof"V;ksa

rFkk jkf'k ds izs"k.k laca/kh pkyku ls lR;kfir djsaxsA jn~n dh x;h izkfIr jlhnksa dk mYys[k #i;s izs"k.k

djus okys pkyku ls fd;k tk;sxkA

izR;sd fnu ds var esa ys[kk foHkkx fuEufyf[kr lgk;d iaft;ksa dks v|ru djsxk%&

¼d½

fnu Hkj gq, fofHkUu 'kh"kkZsa dh vk; ls lacaf/kr dk;Zokj vk; dh lgk;d iathA

¼[k½

fnu Hkj gq, fofHkUu 'kh"kZ ds v/khu gq, O;; ls lacaf/kr dk;Zokj O;; dh

lgk;d iathA

25-10

LFkk;h vfxze ds fo#) gq, O;; dks ntZ djuk

izR;sd ekg ds var esa foHkkxk/;{k ftUgsa LFkk;h vfxze dk Hkqxrku gqvk gS] LFkk;h vfxze ds fo#)

fd;s x;s O;;ksa dk Hkqxrku vkns'k rS;kj dj lefiZr djsaxsA LFkk;h vfxze iath tks foHkkxksa esa la/kkfjr

gS] nSfud :i ls v|ru dh tk;sxh rFkk fd;s x;s O;; vkSj v|ru Hkqxrku vkns'k rS;kj dj ys[kk

foHkkx dks Hkstk tk;sxkA

nSfud izfØ;k;sa

25-5

dS'k cqd ,oa jksdM+ cgh dk var'ks"k fudkyuk

25-6

jksdM+ vf/k'ks"k dk HkkSfrd lR;kiu

25-7

[kkrk ys[kkvksa dh izkjafHkd izfof"V iqLrdksa ls vFkkZr~ jksdM+ cgh] cSad cgh rFkk tjuy cgh ls

tkapA

25-8

laxzg.k dk;kZy; }kjk tkjh izkfIr jlhnksa dh la[;k dk laxzg.k iath ls lR;kiu

25-9

lgk;d [kkrksa dks v|ru djuk

Ekkfld izfØ;k;sa

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

513

25-11

uxjikfydk ds deZpkfj;ksa dks isa'ku fuf/k rFkk Hkfo"; fuf/k en esa Hkqxrku

25-12

uxjikfydk ds eq[; uxjikfydk inkf/kdkjh dsUnzh; Hkfo"; fuf/k rFkk dsUnzh; isa'ku fuf/k

dk Hkqxrku

25-13

izfrfu;qDr deZpkfj;ksa ds isa'ku va'knku rFkk vodk'k osru va'knku dk Hkqxrku

25-14

ekfld [kir ntZ djus ds fy, O;og`r HkaMkj dk fooj.k ladfyr djuk

25-15

[kkrk cfg;ksa dks can djuk

25-16

ljdkjh cdk;ksa dk Hkqxrku

v)Zokf"kZd izfØ;k;sa

25-18

tek] vfxze] izkI; rFkk vk; dk feyku

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd deZpkfj;ksa ds osru ls dh x;h Hkfo"; fuf/k dVkSrh ds lkFk Hkfo";

fuf/k ,oa isa'ku ds fy, Hkqxrs; va'knku ykHk l≤ ljdkj dks Hkqxrku fd;k x;k gSA

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd eq[; uxjikfydk inkf/kdkjh ds osru ls Hkfo"; fuf/k dh dVkSrh

rFkk viuk va'knku ,oa isa'ku ykHk dk l≤ ljdkj dks Hkqxrku fd;k x;k gSA

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd izfrfu;qDr dfeZ;ksa ds osru ls dh x;h Hkfo"; fuf/k dVkSrh]Hkfo";

fuf/k laca/kh viuk va'knku rFkk Hkqxrs; isa'ku ykHk tks muds Hkys ds fy, gksuk gS] dk l≤ ljdkj

ds ikl Hkqxrku gks x;k gSA izfrfu;qDr dfeZ;ksa ds vodk'k osru va'knku dh dkjZokbZ Hkh uxjikfydk

}kjk dh tk;sxhA

izR;sd ekg ds var esa HkaMkj izHkkjh izi=&,0lVh0&3 esa miyC/k HkaMkj ds v/khu var LVkd dk

fooj.k rFkk izi=&4 esa fofHkUu mn~ns';ksa ds fy, fd;s x;s HkaMkj fuxZr dk fooj.k HkaMkj iath esa dh

x;h izfof"V;ksa ls rS;kj djsxkA bl rjg ds fooj.k rS;kj djus rFkk var LVkd ¼Dyksftax LVkd½ ds

ewY;kad.k dh izfØ;k v/;k;&12 HkaMkj esa crk;h x;h gSA

izR;sd ekg ds var esa [kkrk cfg;ksa dk tksM+ fudkyk tk;sxk rFkk mUgsa larqfyr fd;k tk;sxkA blds

vykos uxjikfydk blls de vof/k esa tc pkgs [kkrk cfg;ksa dks can dj ldrh gSA izR;sd [kkrk cgh

dk 'ks"k fudkyk tk;sxk rFkk bls lacaf/kr vof/k ds fy, rS;kj fd;s tk jgs ryiV esa ntZ fd;k tk;sxkA

ryiV rS;kj djus dh izfØ;k dk mYys[k v/;k;&27 foRrh; foojf.k;ksa esa gSA

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd lHkh ljdkjh cdk;ksa dk Hkqxrku ekg ds var esa gks x;k gSA

25-17

ys[kkad.k vfHkys[kksa dk jktLo iz'kk[kk] LokLF; iz'kk[kk] vfHk;a=.k iz'kk[kk] ;kstuk dks"kkax] fo|qr

iz'kk[kk] ty iz'kk[kk vkfn ls feyku%&

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd ys[kkad.k vfHkys[kksa dk feyku vU; iz'kk[kkvksa ds vfHkys[kksa ls

fd;k x;k gSA buesa varj ds dkj.kksa dh igpku dh x;h gS rFkk vko';d lq/kkj dj fn;s x;s gSaA

ys[kk inkf/kdkjh lqfuf'pr djsaxs fd laosndksa @ vkiwfÙkZdÙkkZvksa ls izkIr tek ;k dksbZ vU; tek]

laosnd @ vkiwfÙkZdÙkkZ dks fn;k x;k vfxze] vk; ds fofHkUu Jksrksa ls gksus okyh izkfIr;ka] vk; ds fofHkUu

Jksrksa ls izkIr jkf'k dk feyku izR;sd Nekgh esa fd;k x;k gSA feyku ds :i&js[kk dh ppkZ v/;k;&20

lek/kku izfØ;k esa dh x;h gSA

514

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

25-19

vof/k ds var ds O;;ksa dk izko/kku

ys[kkad.k vof/k ¼v)Zokf"kZd½ ds var esa uxjikfydk ds lHkh foHkkx izi=&th0b0,u0&29 esa O;; gsrq

cdk;k nkf;Ro dk fooj.k rS;kj djsaxsA vof/k ds var esa izko/kku gsrq dh tkus okyh izfof"V;ksa dk

mYys[k lacaf/kr v/;k;ksa esa fd;k x;k gS ftudk laf{kIr fooj.k fuEufyf[kr gS %&

¼d½

vfHk;a=.k foHkkx }kjk djk;s tk jgs ewy dk;Z @ laiks"k.k ,oa la/kkj.k dk;Z ftuds fo#) ;k

rks Hkqxrku ugha gqvk gS ;k izkIr foi=ksa ds fo#) vkaf'kd Hkqxrku gqvk gS] dk izko/kku

v/;k;&11 yksd fuekZ.k esa crk;s x;s :i&js[kk ds vuqlkj gksxkA

¼[k½

Ø; dh x;h lkefxz;ksa ftuds fo#) HkaMkj foHkkx ls izkIr foi=ksa dk ;k rks Hkqxrku ugha gqvk gS

;k vkaf'kd Hkqxrku gqvk gS] dk izko/kku v/;k;&12 HkaMkj esa mfYyf[kr i)fr ls fd;k tk;sxkA

oSlh lkefxz;ka tks izkIr gks x;h gS ijUrq ftudk foi= ugha feyk gS] ds fy, Hkh Ø;kns'k esa vafdr

ewY; ds vuq:i izko/kku fd;k tk;sxkA

¼x½

mi;qZDr of.kZr jktLo O;;ksa ds vykok vU; jktLo O;; ftuls lacaf/kr izkIr foi=ksa dk ;k rks

Hkqxrku ugha gqvk gS ;k vkaf'kd Hkqxrku gqvk gS] ds fy, izko/kku v/;k;&15& vU; jktLo

O;; esa mfYyf[kr :i&js[kk ls fd;k tk;sxkA

¼?k½

fy;s x;s m/kkjh tks _.kksa ;k fMcsUpjksa ds ek/;e ls dh tkrh gS ij izksnHkwr ijUrq vns; C;kt

dk izko/kku v/;k;&20& m/kkjh&izkIr _.k esa mfYyf[kr :i&js[kk ls fd;k tk;sxkA

¼p½

vkiwfjr LFkk;h ifjlaifRr;ka ftuds foi= izkIr gks x;s gSa ijUrq ;k rks mudk Hkqxrku ugha gqvk

gS ;k vkaf'kd Hkqxrku gqvk gS] dk izko/kku v/;k;&16&LFkk;h ifjlaifRr;ka esa mfYyf[kr

:i&js[kk ls fd;k tk;sxkA

¼N½

LFkk;h ifjlaifRr;ksa ij ewY; gzkl dh x.kuk dj izko/kku v/;k;&16&LFkk;h ifjlaifRr;ka esa

crk;s x;s :i&js[kk ls fd;k tk;sxkA

vfxze ds :i esa izkIr jktLo vuqnku] vfxze ds 'ks"k jkf'k ds laca/k esa ftruh jkf'k dk mi;ksx vkyksP;

vof/k esa gqvk gS] dks lacaf/kr vuqnku vk; ys[kk esa varfjr fd;k tk;sxk vkSj ftruh jkf'k dk mi;ksx

iwathxr O;; ds fy, gqvk gS mls iwathxr va'knku ys[kk esa varfjr fd;k tk;sxkA tgka bl izdkj dk

varj.k ugha gqvk gS ogka ys[kk foHkkx lacaf/kr izfof"V;ka v/;k;&10 vuqnku dh :i&js[kk ds vuq:i

ikfjr dh tk;sxhA

izkI; vuqnkuksa tks fo'ks"k ;kstukvksa @ ifj;kstukvksa ds fy, fd;s x;s O;; dh izfriwfÙkZ ds :i esa feyrs

gSa] ds fo#) vkyksP; vof/k esa fd;s x;s jktLo O;; dks izR;sd Nekgh ds varjky ij vk; rFkk iwathxr

O;; dks iwathxr va'knku ds :i esa ekU;rk nh tk;sxhA tgka bl izdkj ds vk; dks ekU; ugha fd;k x;k

gks ogka ys[kk foHkkx v/;k;&10 vuqnku esa of.kZr :i&js[kk ls lacaf/kr izfof"V;ka ikfjr djsxkA

25-20

fof'k"V mn~ns';ksa ds fy, izkIr vuqnkuksa dk varj.k vof/k esa gq, mi;ksxksa ds vuq:i jktLo

vuqnku dk vk; vkSj iwathxr vuqnku dk iwathxr va'knku%&

25-21

izfriwfÙkZ ds :i esa izkI; vuqnku ds fo#) jktLo O;; ls lacaf/kr vk; rFkk iwathxr va'knku

dks ekU;rk nsuk%&

25-22

m/kkjh ij C;kt dk izksnHkwr gksuk

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

515

izkIr _.kksa ij izksnHkwr ijUrq vns; C;kt dk izko/kku v/;k;&20& m/kkjh esa mfYyf[kr

:i&js[kk ds

vuq:i gksxkA

vkyksP; vof/k esa fo'ks"k fuf/k ls fd;s x;s jktLo O;; ds fy, v/;k;&19 fo'ks"k fuf/k esa fn;s x;s

:i&js[kk ds vuq:i izko/kku gksxkA

fuos'k ij izksnHkwr ijUrq vns; C;kt v/;k;&17 fuos'k esa vafdr :i&js[kk ds vuq:i izksnHkwr gksxhA

deZpkfj;ksa dks fn;s x;s _.k ds fo#) izksnHkwr C;kt dk fglkc fd;k tk;sxk rFkk bls v/;k;&13

LFkkiuk O;; esa js[kkafdr izfØ;k ls izksnHkwr fd;k tk;sxkA

izR;sd v)Z okf"kZd vof/k esa lHkh iwathxr tkjh dk;Z ys[kkvksa ds lesfdr dqy ;ksx dk feyku foHkkx ls

izkir iwathxr tkjh dk;Z dh izxfr ds fLFkfr izfrosnu ds lkjka'k ls fd;k tk;sxkA ys[kk foHkkx ;g

lqfuf'pr djsxk fd bl fooj.k esa vafdr dqy O;; lHkh iwathxr tkjh dk;Z ds [kkrk cgh ls ewy [kkrs

gSaA

vof/k ds var esa ys[kk foHkkx ;g lR;kfir djsxk fd jktLo ,oa iwathxr laO;ogkjksa rFkk nks ys[kkad.k

vof/k;ksa ls lacaf/kr laO;ogkjksa ds izHkko okys laO;ogkjksa dh leqfpr rqyuk dh x;h gSA ;fn iwoZorhZ

vof/k ;k ckn dh vof/k dk dksbZ vk; ;k O;; pkyw vof/k ds vk; ;k O;; ds :i esa fglkc esa fy;k x;k

gks rks ys[kk foHkkx v/;k;&5 lkekU; ys[kkad.k izfØ;k ds vuqlkj lq/kkj izfof"V;ka djsxkA

25-27

vof/k var dh lHkh izfØ;k;sa ftlesa v)Zokf"kZd vof/k ij ikfjr gksus okyh lek;sktu izfof"V;ka 'kkfey

gS] dks ys[kkad.k o"kZ ds var esa Hkh laikfnr fd;k tk;sxkA blds vfrfjDr ys[kkad.k o"kZ ds var esa

fuEufyf[kr vof/k var izfØ;k;sa laikfnr dh tk;saxhA

HkaMkj ,oa vU; miHkksT; dk HkkSfrd lR;kiu ys[kkad.k o"kZ ds vafre fnu rd o"kZ esa de&ls&de ,d

ckj ;k ,slh vof/k;ksa tSlk uxjikfydk fofu'p; djs] fd;k tk;sxkA lR;kiu dk dk;Z HkaMkj izHkkjh

}kjk vads{kdksa ;k mudh vuqifLFkfr esa ys[kk inkf/kdkjh dh mifLFkfr esa fd;k tk;sxkA tks HkaMkj i=d

dks lR;kfir djsaxsA HkkSfrd :i ls lR;kfir HkaMkj dk feyku] HkaMkj vfHkys[kksa ls fd;k tk;sxkA

HkkSfrd :i ls lR;kfir HkaMkj 'ks"k dks foRrh; foojf.k;ksa esa lfEefyr fd;k tk;sxkA HkaMkj ds HkkSfrd

lR;kiu dh izfØ;k dh :i&js[kk v/;k;&12 HkaMkj esa dh x;h gSA

ifj"kn~ }kjk ;Fkk ladfYir eq[; uxjikfydk inkf/kdkjh] ys[kk inkf/kdkjh vfHk;a=.k foHkkx ds iz/kku]

;kstuk dks"kkax ds iz/kku rFkk vU; izfrfuf/k;ksa dh lfefr xfBr gksxhA lfefr ,slh iz.kkyh ds vfLrRo

dks lqfuf'pr djsxk ftlls izR;sd LFkk;h ifjlEifRr dk o"kZ esa de&ls&de ,d ckj HkkSfrd lR;kiu

gks tk;A LFkk;h ifjlaifRr iath ds lanHkZ fdlh folaxfr dk lek/kku fd;k tk;sxk rFkk bls ifj"kn~ ds

25-23

fo'ks"k fuf/k ls lacaf/kr foi=ksa ds ckdh jg tkus ds dkj.k izko/kku dks ntZ djuk

25-24

deZpkfj;ksa dks fn;s x;s vfxze rFkk fuos'k ij izksnHkwr C;kt

25-25

iwathxr tkjh dk;Z dk feyku

25-26

lek;kstu dh izfof"V;ka ikfjr djuk

okf"kZd izfØ;k;sa

25-28

HkaMkjksa dk HkkSfrd lR;kiu

25-29

LFkk;h ifjlaifRr;ksa dk HkkSfrd lR;kiu

516

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

/;ku esa yk;k tk;sxkA blds fy, lfefr HkkSfrd ifjlaifRr;ksa ds HkkSfrd lR;kiu dh dk;Z ;kstuk

rS;kj djsxhA lR;kiu dk;ZØe ds izko/kkfur izfØ;k ds vuqlkj ys[kk foHkkx rFkk vfHk;a=.k foHkkx

HkkSfrd lR;kiu djsaxsA lR;kiu i=dksa ds fooj.kksa dh tkap lacaf/kr LFkk;h ifjlaifRr iath ls gksxh rFkk

tkudkjh esa feyh folaxfr;ksa ds fy, leqfpr mipkjh dne mBk;s tk;saxsA

LFkk;h ifjlaifRr;ksa ds fuek.kZ ;k Ø; ;k vtZu ls lacaf/kr O;; dks LFkk;h ifjlaifRr;ksa ds O;; ds

iwathdj.k djrs le; fo'ks"k fuf/k ds 'ks"k dks fo'ks"k fuf/k ¼O;og`r½ esa varfjr fd;k tk;sxkA varj.k dh

izfØ;k v/;k;&19& fo'ks"k fuf/k;ka esa js[kkafdr dh x;h gSA fo'ks"k fuf/k ls dk;kZfUor fdlh ;kstuk ds

'ks"k varj.k ds le; fu;a=.k j[kk tk;sxkA

o"kZ ds var esa ys[kk foHkkx }kjk mu lHkh O;fDr;ksa ftUgsa vfxze izko/kkfur gS ftuesa foHkkxk/;{kksa dks fn;k

x;k LFkk;h vfxze ,oa uxjikfydk deZpkfj;ksa dks fofo/k vfxze lfEefyr gS] ls laiqf"V dh tk;sxhA

ys[kkad.k o"kZ esa mxkgh gsrq fd;s x;s ekax tks cdk;k jg x;h gS] dk izko/kku fofHkUu izdkj dh vk; ds

fy, lq>k;s x;s izko/kkuksa ds vuq:i fd;k tk;sxkA izko/kku dh izfØ;k] izko/kkfur gksus okyh jkf'k rFkk

ys[kkad.k izfof"V;ksa dh :i&js[kk vk; ls lacaf/kr v/;k;ksa esa dh x;h gsSA

LFkk;h ifjlaifRr;ksa] _.k ,oa vfxze vkfn lHkh lafnX/k ifjlaifRr;ksa ds fy, izko/kku fd;s tk;saxsA

o"kZ ds var esa lHkh O;;ksa dh Nkuchu dh tk;sxh rkfd ;g irk yx lds fd fdu&fdu ls ykHk vxys

foÙkh; o"kZ esa feyus okyk gSA bu lcksa ds fy, v/;k;&15 vU; jktLo O;; esa mfYyf[kr i)fr ls

iwoZnÙk O;; dh izfof"V ikfjr dh tk;sxhA

25-35

o"kZ ds var esa ys[kk foHkkx v/;k;&26& lek/kku i)fr;ka esa crk;s x;s izi= esa var 'ks"k laiqf"V fooj.k

rS;kj djsxk rFkk bUgsa lacaf/kr ljdkjh] v)Z ljdkjh ,oa fofHkUu ljdkj ds LokfeRo okys ,tsafl;ksa dks

vxzlkfjr dj muls var'ks"k dh laiqf"V izkIr djus dh dkjZokbZ djsxkA izkIr tokc ds vk/kkj ij ys[kk

foHkkx leqfpr mipkj dh dkjZokbZ djsxk rFkk vko';d la'kks/ku izfof"V;ka ikfjr dj var'ks"kksa ds varj

dk feyku djk;sxkA

ys[kk foHkkx uxjikfydk }kjk fofgr nj ij LFkk;h ifjlaifRr;ksa ij ewY;gzkl dk izko/kku djsxkA ;g

izko/kku rr~laca/kh izko/kkuksa ds izfrekudksa ds vuq:i fd;k tk;sxkA

ys[kk foHkkx uxjikfydk dks izkIr gksus okyh lHkh jkf'k;ksa ds fy, rRlaca/kh izfrekudksa ds vuq:i

izko/kku J`ftr djsxkA

25-30

fo'ks"k fuf/k;ksa dks fo'ks"k fuf/k ¼O;og`r½ esa varj.k ntZ djuk

25-31

lHkh Jsf.k;ksa ds vfxzeksa dh laiqf"V

25-32

vizkI; jktLo dk izko/kku

25-33

lafnX/k ifjlaifRr;ksa ds fy, izko/kku

25-34

iwoZnÙk O;; dk ys[kkad.k

ljdkjh] v)Z ljdkjh rFkk ljdkj ds LokfeRo okys ,tsafl;ksa dks ns; cdk;k dh jkf'k dh

laiqf"V izkIr djuk

25-36

fofHkUu izdkj dh ifjlaifRr;ksa ij ewY;gzkl dk izko/kku djuk

25-37

izkI; jkf'k;ksa ds fy, izko/kku

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

517

25-38

okf"kZd [kkrk dks vk;&O;; fooj.k ys[kk esa varfjr dj can djuk

uksV %& vk; ys[kk [kkrk ds 'ks"kksa dks vk; ,oa O;; ys[kk ds nka;sa i{k ds dkWye esa ^vk;* ds uhps fy[kk

tk;sxkA

uksV%&

O;; ys[kk [kkrk ds 'ks"kksa dks vk; ,oa O;; ys[kk ds cka;h i{k ds dkWye esa ^O;;* ds uhps fy[kk

tk;sxkA

izR;sd Nekgh esa [kkrk ys[kkvksa dks can djus ds vykos o"kZ ds var esa 31oha ekpZ dks lHkh [kkrk dk cjkcj

¼cSysUl½ dj tksM+k tk;sxk rkfd foÙkh; fooj.k rS;k gks ldsA izR;sd [kkrk ds ys[kk dks ryiV esa ntZ

fd;k tk;sxkA ryiV ls v/;k;&27 foRrh; foojf.k;ka esa crk;s x;s rjhds ls foÙkh; fooj.k rS;kj fd;s

tk;saxsA

25-39

okf"kZd foÙkh; fooj.k rS;kj gks tkus ij ys[kk foHkkx vk; ,oa O;; [kkrk ds 'ks"k dks vk; ,oa O;; ys[kk

esa varfjr djus ds fy, fuEufyf[kr izfof"V ikfjr djsxk]

¼d½

vk; [kkrk ds ys[kk 'ks"kksa dks vk; ,oa O;; ys[kk ds vk; i{k esa varfjr djus ds fy,

¼[k½

O;; [kkrk ds ys[kk 'ks"kksa dks vk; ,oa O;; ys[kk ds O;; i{k esa varfjr djus ds fy,]

518

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k;&26

lek/kku@feYkku dh fof/k;k¡

bl v/;k; dk mís';

bl v/;k; ds var esa

Hkwfedk

26-3

lek/kku i)fr dk dk;kZUo;u ys[kk foHkkx] vads{kd rFkk lacaf/kr foHkkxksa }kjk laikfnr fd,

tk;saxsA

26-4

i)fr;ksa esa fuEu 'kkfey gksaxh %&

¼d½

cSad lek/kku

¼[k½

tek dk feyku

¼x½

izkI; ,oa laxzg.k dk feyku

vkidks uxjikfydk ds fofHkUu ys[kkvksa ls lacaf/kr laikfnr dh tkusokyh lkof/kd i)fr;ks ij

ekxZn'kZu nsuk gS ftlls ;g lqfuf'pr gks lds fd vfHkys[kksa ds fofHkUu lsVh esa dksbZ folaxfr ugha gS

rFkk dksbZ laO;ogkj nks LFkkuksa ij vafdr ugh gqvk gS

vki lek/kku ds egRo dks le> ik;saxs rFkk fofHkUu ys[kkvksa ds feyku dh i)fr dh tkudkjh Hkh

j[ksaxsA

26-1

bl v/;k; esa fofHkUu ys[kkvksa ls lacaf/kr uxjikfydk }kjk fd, tkus okys lkof/k feyku i)fr;ksa dk

o.kZu gSA

26-2

lek/kku i)fr;ksa dk mís'; ;g lqfuf'pr djuk gS fd ;fn ys[kkad.k lwpuk ,d ls vf/kd LFkkuksa ij

ntZ dh x;h gS rks fofHkUu vfHkys[kksa ds lsV esa dksbZ folaxfr ugha gksxkA mnkgj.k ds fy, laifÙk dj ds

laO;ogkj jktLo foHkkx ,oa ys[kk foHkkx nksuksa esa ntZ fd, tkrs gSA vuq'kaflr feyku i)fr ls ;g

lqfuf'pr gksxk fd izkI; ds vk¡dM+s nksuksa txgksa ij rFkk vfHkys[kksa ds lsVksa esa ,d leku gSA varj ik,

tkus dh fLFkfr esa ;k rks ys[kk foHkkx ;k fQj jktLo foHkkx esa vko';d lek'kks/ku fd;k tk,xkA

ty izHkkj

laifÙk ,oa vU; dj

is'kkdj & deZpkjh @ QeZ] laLFkku @ vU;

uxjikfydk dh laifÙk;ksa ls fdjk;k

vU; 'kh"kksZ ds jktLo

(i)

(ii)

(iii)

(iv)

(v)

520

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼?k½

vfxzeksa dk feyku

¼p½

izkIr _.kksa dk lek/kku ¼m/kkjh½

¼N½

Hkqxrs; dk lek/kku ftlesa laosndks dks Hkqxrs; lfEefyr gSA

¼t½

ljdkj] v)Z&ljdkjh vfHkdj.kksa] ljdkjh fuxe ds vf/k'ks"kksa dk feykuA

¼>½

vU; dks fn, x, _.kksa dk lek/kkuA

¼r½

fuEufyf[kr Jsf.k;ksa esa dk;Zokj vk; @ O;; lgk;d ys[kk;sa tks ys[kk foHkkx esa bu Jsf.k;ksa

ds fy, la/kkfjr gksrh gS] ds vk; ,oa O;; 'kh"kksZ ds v/khu iM+usokys ys[kkvksa dk lek/kku %

cSad lek/kku %

(i)

(ii)

(iii)

(i)

(ii)

(iii)

(iv)

(v)

Lkaosndksa @ vkiwfrZdÙkkZvksa(

uxjikfydk ds foHkkxksa vkSj

uxjikfydk ds deZpkfj;ksa

'kqYd ,oa miHkksDrk izHkkj

foØ; ,oa fdjk;k izHkkj

LFkkiuk O;;

iz'kklfud O;; ,oa

laiks"k.k rFkk la/kkj.k O;;A

26-5

cSad lek/kku ,d i)fr gS ftldk mís'; uxjikfydk dh cSad cgh ¼izi= th-bZ-,u-&1 ch½ ds cSad @

dks"kkxkj ys[kk¼vksa½ dk feyku Vªstjh iklcqd @ cSad ls izkIr fooj.kh ls fd;k tkrk gSA cSad lek/kku

ekfld rkSj ij uxjikfydk }kjk la/kkfjr izR;sd cSad @ dks"kkxkj ys[kk¼vksa½ ds fy, fd;k tkrk gSA

blds vfrfjDr uxjikfydk ;fn fu.kZ; ys rks blls de vof/k ds fy, tSlk fu.kZ; fy;k x;k gks]

lek/kku fd;k tk ldrk gSA

26-6

lkfj.kh 26-1 esa mfYyf[kr dkj.kksa ls cSad @ dks"kkxkj ys[ks dk 'ks"k cSad cgh ;k ikl cgh @ fooj.k ls

ugh Hkh fey ldrk gS %

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

521

[k -

ikl cqd @ fooj.kh tks cSad @ dks"kkxkj ls izkIr gksrh gS ds dszfMV izfof"V;ksa dk feyku psd

izkfIr iath izi=&th-b-,u-&9 ls tk;sxk rFkk tks&tks izfof"V;ka nksuksa txg feys mUgsa ^fVd*

fd;k tkrk gSA ftl frfFk dks pd Hkquk;k x;k mls psd izkfIr iath esa fy[kk tk;sxkA

x -

cSad }kjk Hkquk;s x;s psd dk nSfud ;ksx tks psd izkfIr iath ls fudkyk tk;sxk dk feyku cSad

cgh dh izfof"V;ksa ls fd;k tk;sxkA

?k -

ftu enksa ij fVd ugha yxk gS os ,sls psdksa dh gS tks izkIr rks gq;h gS rFkk cSad dks"kkxkj [kkrk esa

tek Hkh dh x;h gS ijUrq ftuds Hkqxrku dh eatwjh cSad }kjk ugha nh x;h gSA blh rjg ;s mu

ekeyksa ls Hkh lacaf/kr gks ldrh gS ftuesa psd izkIr gqvk gS ijUrq cSad esa tek ugha fd;k x;k gSA

p -

fcuk fVd fd;s enksa dks lacaf/kr vof/k ds cSad lek/kku fooj.kh esa fn[kk;k tk;sxkA cSad lek/kku

fooj.kh esa vafdr bu izfof"V;ksa dh tkap ckn dh vof/k ds cSad @ dks"kkxkj ikl cqd @ fooj.kh

ls dh tk;sxh rFkk ftu enksa dk lek/kku ugha gks mUgsa ckn okyh vof/k ds cSad lek/kku fooj.kh

esa vxz.khr dj fn;k tk;sxkA

N -

cSad @ dks"kkxkj ikl cqd @ fooj.kh ds MsfoV izfof"V;ksa dk feyku psd fuxZe iath

¼izi=&th0b0,u0&16½ dh izfof"V;ksa ls rFkk cSad cgh ls fd;k tk;sxk rFkk nksuksa vfHkys[kksa esa

ik;s x;s izfof"V;ksa dks fVd fd;k tk;sxkA

t -

ftu enksa esa fVd ugha gksxk os ,sls psd gSa ftUgsa uxjikfydk }kjk tkjh fd;k x;k gS ysfdu ftUgsa

Hkqxrku izkfIr gsrq cSad esa izLrqr ugha fd;k x;k gSA blls ,sls Hkh ekeys gks ldrs gSa tc psd tkjh

fd;s x;s gksa rFkk psd fuxZe cgh esa fy[ks Hkh x;s gks ijUrq ftUgsa izkfIrdÙkkZ dks fn;k ugha x;k gksA

> -

fcuk fVd fd;s x;s enksa dks lacaf/kr vof/k ds cSad lek/kku fooj.k esa fn[kk;k tk;sxkA fooj.kh esa

vafdr izfof"V;ksa dh [kkst ckn dh vof/k ds ikl cqd @ fooj.kh esa dh tk;sxh rFkk tks izfof"V;ka

ugha feysxh mUgsa ckn dh vof/k ds cSad lek/kku fooj.kh esa fn[kk;k tk;sxkA

V -

,slh lHkh psd ftUgsa Hkqxrku gsrq fuxZr fd;k x;k gS ijUrq dks"kkxkj esa fuxZr psdksa ds ekeys esa

rhu eghus rd rFkk vU; lHkh ekeyksa esa psd fuxZr gksus dh frfFk ls N% ekg rd Hkqxrku gsrq

izLrqr ugha fd;s x;s gSa] dks iqjkuk psd djkj fn;k tk;sxk rFkk bls lacaf/kr cSad [kkrk esa iqu%

MsfoV fd;k tk;sxkA blls lacaf/kr ØsfMV izfof"V iqjkuk psd [kkrs esa dh tk;sxhA ljdkj psd

fuxZr dh frfFk rFkk

muds iqjkuk pqd gksus dh vof/k rhu ekg ls de dj ldrh gSA

< -

,sls dbZ ekeys gks ldrs gSa tc uxjikfydk }kjk fn;s x;s LFkk;h funs'k ds vuq:i nh x;h lsok

;k fd;s x;s Hkqxrku ds fy, cSad lsok izHkkj @ deh'ku Hkkfjr dj ldrk gSA blh rjg ,sls

ekeys gks ldrs gSa tc nsunkj lh/ks cSad esa jkf'k tek ¼mnkgj.k% laifRr dj½ dj ldrk gS ;k cSad

lh/ks C;kt ØsfMV dj ldrk gSA izFke pj.k esa ;s izfof"V;ka cSad }kjk rS;kj ikl cqd @ fooj.kh

esa vafdr jgrh gS rFkk ckn esa bUgsa cSad cgh esa vafdr fd;k tkrk gSA ,slh izfof"V;ksa dh igpku

ij cSad lek/kku fooj.kh rS;kj djrs le; /;ku j[kk tkrk gS rFkk ckn esa bUgsa cSad cgh esa ntZ

fd;k tkrk gSA ikl cqd @ fooj.kh esa cSad izHkkjksa dh izfof"V;ksa dk vfHkfuf'p; T;knk egRoiw.kZ

gS D;ksafd budh igpku cSad lek/kku dh izfdz;k ds nkSjku gh gksrh gSA blds vykos cSad izHkkj ds

:i ,d cM+h jde Hkkfjr gq;h gks rks bldh igpkj dj cSad ls Li"Vhdj.k gsrq i=kpkj fd;k

tk;sxkA ;g Hkh lqfuf'pr fd;k tk;sxk fd cSad izHkkjksa dk vfHkfu'p; lek/kku dh izfdz;k ds

nkSjku fd;k tk; rFkk blds leFkZu esa cSad dk MsfoV ,Mokbl izkIr fd;k tk;A

jksdM+ @ cSad cgh esa dh x;h Hkqxrku dh izfof"V;kaA

cSad ikl cqd @ cSad fooj.k dh vU; izfof"V;ka

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

523

M -

feyku ds fy, ikl cqd @ fooj.kh rFkk cgh esa tks en fVd ugha gks ik;s dk m)j.k lek/kku ds

fy, fuEufyf[kr izi= esa rS;kj fd;k tk;sxk rFkk mUgsa mudh izd`fr ds vuqlkj oxhZd`r fd;k

tk;sxkA

26 -8

Åij esa fn[kk;s x;s lHkh oxkZsa esa varj dh jkf'k dks fooj.kh esa vafdr fd;k tkuk pkfg, rFkk tgka

laHko gks lHkh psd tks cSad esa tek fd;s x;s gksa ;k Hkqxrku gsrq fuxZr fd;s x;s gks dh psdokj

lwph yxk;h tkuh pkfg,A dksbZ dkjd ftldk cSad cgh rFkk cSad ds iklcqd @ fooj.kh ij izHkko

iM+rk gks] dks leqfpr :i ls crk;k tkuk pkfg,A

29 -9

ekeys ftuesa cSad foojf.k;ksa esa xyr izfof"V;ka ik;h tk; esa eq[; uxjikfydk inkf/kdkjh }kjk cSad dks

vkSipkfjd i= Hkstk tkuk pkfg, rFkk ,slh izfof"V;ksa dk lek/kku lqfuf'pr fd;k tkuk pkfg,A

26 -10

tek ds feyku dk mn~ns'; uxjikfydk }kjk izkIr fd;s x;s vxz/ku tek] lqjf{kr tek] jksdh x;h

jkf'k rFkk vU; fdlh tek dk feyku djuk gSA bl ekeys esa vU; foHkkxksa }kjk la/kkfjr vfHkys[kksa d k

ys[kk foHkkx esa la/kkfjr vfHkys[kksa ls feyku fd;k tkrk gSA

26 -11

tek feyku N% ekg ds varjky ij fd;k tkrk gSA blds vykok uxjikfydk tSlk pkgs blls de

vof/k ij Hkh feyku dj ldrh gSA

lkfj.kh&26-2

fnukad---------dks cSad @ dks"kkxkj ys[kk dk cSad lek/kku fooj.k

tek dk feyku

524

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

26 -12

ftl foHkkx us tek izkIr fd;k gS] og yafcr tek dh lek/kku fooj.k tek iath

¼izi=&th0b0,u0&19½ ls lkfj.kh 26-3 esa nh x;h lkfj.kh ls djrk gSA blesa foHkkx }kjk izkIr lHkh

tek dk lekos'k jgrk gSA bl fooj.kh dks ys[kk foHkkx dks Hkst fn;k tkrk gSA ;g fooj.k izR;sd

izdkj dh tek ds fy, vyx&vyx rS;kj gksrk gSA ;fn lacaf/kr foHkkx ,oa ys[kk foHkkx ds vfHkys[kksa esa

folaxfr ik;h tk; rks izR;sd laosnd @ vkiwfÙkZdÙkkZ ds fy, ;g fooj.kh rS;kj dh tk ldrh gSA

26 -13

Åij esa ifjxf.kr 'ks"k dk feyku ys[kk foHkkx esa la/kkfjr [kkrksa esa tek ds 'ks"kksa rFkk lacaf/kr foHkkxksa

}kjk la/kkfjr tek iath ¼izi=&th0b0,u0&19½ ls fd;k tk;sxkA varj ds dkj.kksa ¼;fn gks½ dk

vfHkfuf'p; fd;k tk;sxk rFkk tgka Hkh foHkkx }kjk visf{kr gks ftl foHkkx us xyr izfof"V ntZ dh gS]

og la'kks/ku dj izfo"V ikfjr djsxkA

26 -14

izkI; ,oa laxzg.kksa dk feyku v)Z okf"kZd varjky ij fd;k tk;sxkA blds vykos uxjikfydk

;fn fu.kZ; yh gks rks ;g feyku blls de vof/k ij Hkh gks ldrk gSA izkI; ,oa laxzg.kksa ds yafcr

vf/k'ks"kksa ds feyku dh izfdz;k lHkh izdkj ds izkI;ksa ftudh lwph fuEufyf[kr gS] ds

fy, ,d gh rjg dh gksxhA

d -

ty vkiwfÙkZ ls izkI;

[k -

laifRr dj ls izkI;

x -

is'kkdj& laLFkku @ is'ksoj @ O;kikfj;ksa ls izkI;

?k -

uxjikfydk dh laifRr;ksa ls izkI; fdjk;k

p -

jktLo ds vU; 'kh"kkZsa ls izkI;

26 -15

mnkgj.k ds fy, laifRr dj ds izkI; ,oa laxzg.k ds lek/kku ds fy, fuEu dkjZokbZ dh tk;sxh d -

jktLo foHkkx vius vfHkys[kksa fo'ks"kdj ekax iath ¼izi=&th-b-,u-&21½ rFkk laxzg.k iath

¼izi=&th-b-,u-&11½ ls okafNr lwpuk lkfj.kh 26-4 tks fuEufyf[kr gS] esa ntZ djsaxs rFkk

C;ksjk ys[kk foHkkx dks vxzlkfjr djsaxsA

lkfj.kh&26-3

uxjikfydk ds ikl yafcr tek dh lek/kku fooj.kh

----------foHkkx }kjk fnukad dks izkIr

izkI; ,oa laxzg.kksa dk feyku

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

525

26 -18

lacaf/kr foHkkx laosndksa @ vkiwfÙkZdÙkkZvksa dks fn;s x;s izR;sd vfxze dk vfHkys[k la/kkfjr djsasxsA

ys[kk foHkkx Hkh vfxze dk vfHkys[k vfxze iath ¼izi=&th0b0,u0&17½ esa la/kkfjr djsxkA

26 -19

foHkkx ftlus igys igy laosndksa @ vkiwfÙkZdÙkkZvksa dks vfxze Lohd`r fd;k gks lHkh laosndksa @

vkiwfÙkZdÙkkZvksa dk ikl yafcr vfxze dk lek/kku fooj.k fuEufyf[kr lkfj.kh 26-5 esa of.kZr

izi= esa rS;kj djsxk rFkk ys[kk foHkkx dks HkstsxkA ;fn nksuksa foHkkxksa ds vfHkys[kksa esa fHkUurk

ik;h tk; rks laosnd @ vkiwfÙkZdÙkkZokj vyx&vyx fooj.k rS;kj fd;s tk;saxsA

26 -20

ys[kk foHkkx esa yafcr vfxze dk lek/kku fooj.kh izkIr gksus ij bldk feyku ys[kk foHkkx esa

la/kkfjr lacaf/kr vkiwfÙkZdÙkkZvksa @ laosndksa ds [kkrk rFkk vfxze iath ds lkFk fd;k tk;sxkA

varj ds dkj.k ¼;fn gks½ dh igpku dh tk;sxh rFkk tgka ykxw gks ftl foHkkx }kjk xyr

izfof"V ikfjr dh x;h gks] ds }kjk 'kqf)dj.k dh izfof"V ikfjr dh tk;sxhA

26-21

ys[kk foHkkx ls vfxze izkIr djus okys foHkkx izkIr vfxze ds vfHkys[k LFkk;h vfxze iath

¼izi= ch-,e-,e-,e-&18½ esa la/kkfjr djsaxsA ys[kk foHkkx esa foHkkxksa dks fn;s x;s vfxze dk

vfHkys[k vfxze iath izi= th-b-,u-&17 esa la/kkfjr gksxhA

26-22

lacaf/kr foHkkx ds iz/kku muds foHkkx dks miyC/k djk;s x;s vfxze dh laiqf"V ys[kk foHkkcx dks

fuEufyf[kr lkfj.kh 26-6 esa rS;kj dj Hkstsaxs rFkk ;g Hkh crk;saxs fd vfxze fdl mn~ns'; ds fy, izkIr

djk;k x;k FkkA izkIr laiqf"V;ksa dk feyku ys[kk foHkkx }kjk vfxze iath ls fd;k

tk;sxkA

lkfj.kh&26-5

fnukad----------- dks--------foHkkx laosnd @ vkiwfÙkZdÙkkZ ds uke yafcr vfxze dk lek/kku fooj.kh fnukad

foHkkxksa dks fn;s x;s vfxze dk feyku

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

527

lkfj.kh&26-6

foHkkx dks miyC/k djk;s x;s LFkk;h vfxze dks fnukad-----------dh lek/kku fooj.kh

fooj.k

jkf'k

deZpkfj;ksa dks fn;s x;s vfxze dh lek/kku fooj.kh rS;kj djuk

ys[kkad.k vof/k ds izkjaHk esa yafcr vfxze dh jkf'k

tksM+sa& oRrZeku ys[kkad.k vof/k esa fn;s x;s vfrfjDr vfxze @ iqu% nh x;h

vfxze jkf'k

dqy fn;k x;k vfxze

?kVk;sa %& fn;s x;s vfxze ls fd;k x;k O;;

ys[kkad.k vof/k ds var rd yafcr vfxze

26-23

varj ds dkj.kksa ;fn gksa] dh igpku dh tk;sxh rFkk tgka vko';d gks] xyr izfof"V ikfjr

djus okys foHkkx }kjk la'kks/ku dh izfof"V ikfjr dh tk;sxhA

26-24

uxjikfydk ds dfeZ;ksa dks nks rjg dk vfxze fn;k tk ldrk gS tSls O;fDrxr vfxze ;k

fofo/k vfxzeA

26-25

deZpkfj;ksa dks Lohd`r fd;s x;s vfxze dk C;ksjk vfxze iath ¼izi= b-,l-&2½ esa la/kkfjr fd;k

tk;sxkA vfxze dh olwfy;ksa dk C;ksjk Hkh mlh iath esa la/kkfjr fd;k tk;sxkA ys[kkad.k vof/k ds var esa

lHkh dfeZ;ksa ftUgsa vfxze Lohd`r fd;k x;k gS] ls fuEufyf[kr izi= 26-7 esa laiqf"V fooj.k izkIr fd;k

tk;sxkA bl izdkj izkIr laiqf"V dk feyku LFkkiuk foHkkx esa la/kkfjr deZpkfj;ksa ds vfHkys[kksa ls fd;k

tk;sxkA deZpkfj;ksa dks fn;s x;s vfxze dk lesfdr fooj.k rS;kj fd;k tk;sxk rFkk bls ys[kk foHkkx

dks vxzlkfjr dj fn;k tk;sxkA ys[kk foHkkx vfxze ds dqy jkf'k dk feyku fu;a=.k ys[kk [kkrksa ls

djsxkA

26-26

;fn dk;kZy; dRrZO;ksa ds fuoZgu gsrq deZpkfj;ksa dks fofo/k vfxze Lohd`r fd;s x;s gksa

rksfuEufyf[kr izi= 26-8 esa of.kZr izi= esa Lohd`r vfxze] vc rd fd;k x;k O;; rFkk gkFk esa

miyC/k yafcr jkf'k dh laiqf"V fooj.kh ls izkIr dh tk;sxhA izkIr fooj.kh dh laiqf"V la/kkfjr

vfxze iath izi= th-b-,u-&17 ls dh tk;sxhA

lkfj.kh 26-7

deZpkjh dk uke &-----------dks miyC/k djk;s x;s LFkk;h vfxze dh fnukad------dh lek/kku fooj.kh

528

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

lkfj.kh&26-12

fnukad----------------dks Hkqxrs; vf/k'ks"k dh laiqf"V fooj.kh

26-34

tgka fdlh izkf/kdkj @ ,tsalh

ls Hkqxrku izkI; rFkk cdk;k nksuksa gks ogka laiqf"V ds fy;s nksuksa

foofj.k;ka lefiZr dj izkf/kdkj @ ,tsalh dh laiqf"V izkIr dh tk;sxhA

26-35

izkIr mRrj ds vk/kkj ij uxjikfydk varj ds lek/kku ;fn dksbZ gks] ds fy, dne mBk;saxhA

vk; ,oa O;; ys[kk [kkrk ds vf/k'ks"kksa dk feyku dk;Zokj vk; @ O;; ds lgk;d ys[kkvksa ls

fd;k tk;sxkA

26-36

tSlk v/;k;&5 lkekU; ys[kkad.k i)fr;ksa esa crk;k x;k gS lHkh eq[; vk; ,oa O;; gsrq

dk;Zokj lgk;d [kkrk [kksyk tk;sxkA fHkUu&fHkUu vk; ,oa O;; ys[kksa dks jksdM+ iath ,oa cSad cgh

vkSj@;k tjuy cgh ls lh/ks eq[; [kkrk esa vyx&vyx [kkrk ys[kk tks ml vk; ;k

O;; 'kh"kZ esa ntZ fd;k tkuk gSA lkFk gh dk;Zokj lgk;d [kkrk esa Hkh izfof"V dh tk;sxh

rkfd foHkkx dks rS;kj lwpuk fey ldsA

26-37

le;≤ ij nksuksa vfHkys[kksa ds lsV ;kfu eq[; ys[kk rFkk lgk;d ys[kk dk feyku djuk

pkfg, rkfd ;g lqfuf'pr gks lds fd lacaf/kr LFkkuksa ds ;ksx vkikl esa feyrs gSaA

532

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k;&27

27-

foRrh; foojf.k;ka

foRrh; foojf.k;ksa ij bl v/;k; dk mn~ns';

Hkwfedk

27-4

uxjikfydk ds okf"kZd izfrosnu esa fuEufyf[kr 'kkfey jgsaxs %&

¼d½

okf"kZd foÙkh; foojf.k;ka

foRrh; o"kZ ds var esa uxjikfydk ds okf"kZd ys[kk rFkk fu;r le;ksa ij izfrosnu rS;kj djus ls lacaf/kr

ekxZ n'kZu ¼uewuk izi= lfgr½ iznku djuk gSA

bl v/;k; ds ckn vki tkuus esa leFkZ gksaxs fd

foRrh; o"kZ ds var esa ys[kk dSls can fd;k tkrk gS rFkk fu;r le; ds ckn izfrosnu ,oa o"kZ ds var esa

foRrh; foojf.k;ka dSls rS;kj dh tkrh gsA

27-1

bl v/;k; esa uxjikfydkvksa }kjk rS;kj fd;s tkus okys okf"kZd ys[kk izfrosnuksa ls lacaf/kr

vuq'kalk;sa varfoZ"V gSA blesa fu;r le; ij rS;kj gksus okys foRrh; izfrosnuksa ls lacaf/kr

vuq'kalk;sa Hkh gSaA

27-2

fcgkj uxjikfydk vf/kfu;e 2007 dh /kkjk&88 esa uxjikfydk }kjk foRrh; fooj.kh rS;kj

fd;s tkus dk izko/kku gSA foRrh; foojf.k;ksa ds izi= rFkk mudh varoZLrq tks foRrh; izfrosnu ds va'k

gS] dk mYys[k bl v/;k; esa gqvk gSA

27-3

foRrh; izfrosnuksa ftuds lkFk fofHkUu izfrosnu jgrs gSa dks rS;kj djus dh tokcnsgh vf/kfu;e dh

/kkjk&88 ,oa 89 ds vuqlkj eq[; dk;Zikyd inkf/kdkjh dh gS tks bUgsa rS;kj djk;saxsA

;|fi vU; izfrosnu tSls foRrh; izfrosnuksa ij vads{kd dk izfrosnu vkSj eq[; uxjikfydk

inkf/kdkjh dk izfrosnu dze'k% vads{kd rFkk eq[; uxjikfydk inkf/kdkjh }kjk rS;kj fd;k

tkuk gSA

rqyu&i=

vk; ,oa O;; fooj.kh

udn izokg fooj.k ¼fu/kkZfjr vof/k esa uxjikfydk ds uxnh izokg dk lkjka'k½

izkfIr ,oa Hkqxrku fooj.k ¼ys[kk 'kh"kkZsa ds C;ksjs ds vuq:i ½

¼[k½

vk;&O;;d varj fo'ys"k.k

vads{k.k izek.k&i=

¼x½

okf"kZd foÙkh; fooj.k ij eq[; uxjikfydk inkf/kdkjh dk earO; rFkk vads{k.k izek.k&i= esa

mfYyf[kr 'kÙkkZsa rFkk earO;ksa ij izfrosnu

¼p½

vads{k.k ls lacaf/kr vads{kd }kjk vads{k.k laca/kh mBk;s x;s eqn~ns

¼N½

egRoiw.kZ vuqikr

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

533

27-5

fdlh en ds vk; ,oa O;; fooj.k vkSj @ ;k rqyu&i= esa ys[kkad.k O;ogkj ,oa izdVhdj.k dk ekeyk

fu/kkZfjr djrs le; ;g fopkj fd;k tkuk pkfg, fd og en fdruk egRoiw.kZ gSA

27-6

uxjikfydk ekfld vk/kkj ij izkfIr ,oa Hkqxrku ys[kk rS;kj djsxh rFkk v)Zokf"kZd vk/kkj ij foÙkh;

fooj.k tSls rqyu&i=] vk; ,oa O;; fooj.kh] uxnh izokg fooj.k rFkk izkfIr ,oa Hkqxrku fooj.k rS;kj

djsxhA rqyu&i= esa oÙkZeku ,oa iwoZorhZ o"kZ ds ,d frfFk fo'ks"k ds vkadM+s izdV fd;s tk;saxsA vk; ,oa

O;; fooj.k] udnh izokg fooj.k rFkk izkfIr ,oa Hkqxrku fooj.kh esa v)Z okf"kZd ds vkadM+ksa dks izdV

fd;k tk;sxkA

27-7

okf"kZd foÙkh; fooj.k ifj"kn~ }kjk vuqeksfnr fd;k tk;sxk rFkk ml ij eq[; uxjikfydk inkf/kdkjh

,oa lHkkifr }kjk gLrk{kj fd;k tk;sxkA rnksijkar foÙkh; o"kZ dh lekfIr ds nks ekg dh vof/k esa fcgkj

uxjikfydk vf/kfu;e 2007 dh /kkjk&88 ds v/khu bls vads{kd ds ikl lefiZr fd;k tk;sxkA eq[;

ys[kk inkf/kdkjh vads{k.k }kjk mBk;s x;s fcUnqvksa rFkk earO;ksa ij izfrosnu rS;kj djsaxsA ;g izfrosnu

okf"kZd izfrosnu dk vfHkUu vax gksxkA okf"kZd foÙkh; fooj.k eq[; uxjikfydk inkf/kdkjh }kjk

vuqeksfnr fd;s tk;saxs rFkk bls vads{kd ds izfrosnu ds lkFk foÙk ds LFkk;h l'kDr lfefr ds le{k

mi&LFkkfir fd;k tk;sxkA LFkk;h l'kDr lfefr vads{kd }kjk mBk;h x;h vkifÙk;ksa ,oa vfHk;qfDr;ksa

dks /;ku esa j[krs gq, okf"kZd foÙkh; fooj.k ij d`r dkjZokbZ dk izfrosnu rS;kj djsaxsA foÙk dh LFkk;h

lfefr okf"kZd foÙkh; fooj.k ,oa izfrosnu dks vuqeksfnr djsxh rFkk i"kZn ds le{k mi&LFkkfir djsxhA

i"kZn okf"kZd izfrosnu dks vaxhd`r djsxh rFkk bls fu;eksa ds v/;/khu of.kZr vof/k esa izdkf'kr

djk;sxhA okf"kZd foÙkh; fooj.kh rFkk foÙkh; foojf.k;ka tks budh vuqlaxh vax gksxh] esa jkf'k #i;s esa

vafdr dh tk;sxh ;k bUgsa gtkj #i;s esa izdV fd;k tk;sxkA

27-8

foÙkh; foojf.k;ksa dks rS;kj djus dh izfØ;k 'kq: djus ds igys ryiV rS;kj fd;k tk;sxkA ryVi

[kkrk ds lHkh ys[kk] cSad cgh ,oa jksdM+ iath esa [kkrksa ds vf/k'ks"kksa dh lwph gSA ryiV rS;kj dus dk

mn~ns'; lHkh MsfoVksa rFkk lHkh ØsfMVksa ds cjkcj gksus dh tkap djuk gSA

;g ys[kkvksa dh izkFkfed vk/kkj gS ftlls vk; ,oa O;; fooj.kh] rqyu&i=] uxnh izokg fooj.k] izkfIr

,oa Hkqxrku fooj.k rS;kj djus esa lgqfy;r gksrh gSA foÙkh; foojf.k;ksa dks ryiV ls fudkyk tkrk gSA

27-10

ryiV

izeq[k

27-9

ryiV lkfj.kh 27-1 esa fn[kk;s x;s :i esa rS;kj fd;k tk;sxk

fnukad-----------ls --------------rd ds vof/k dk ryiV

ryiV rS;kj djrs le; fuEu fcUnqvksa dks /;ku esa j[kuk pkfg,%&

lkfj.kh& 27-1

534

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼d½

vk; okys ys[kkvksa dk vf/k'ks"k lkekU;r% ØsfMV rFkk O;; okys ys[kkvksa dk vf/k'ks"k MsfoV jgrk gSA

¼[k½

ifjlEifÙk ys[kkvksa dk vf/k'ks"k lkekU; rFkk MsfoV rFkk nkf;Ro ,oa fjtoZ ys[kkvksa dk vf/k'ks"k

ØsfMV jgrk gSA

MsfoV vf/k'ks"kksa dks ryiV ds MsfoV dkWye rFkk ØsfMV vf/k'ks"kksa dks ryiV ds ØsfMV dkWye esa iksLV

fd;k tkrk gSA

ryiV esa [kkrk dks mlh Øe ls iksLV fd;k tk;sxk ftl Øe ls os pkVZ vkWQ ,dkmUVl esa fn[kk;s x;s

gSaA

jksdM+ iath rFkk cSad cgh dks can fd;k tk;sxk rFkk buds vf/k'ks"k ryiV esa iksLV fd;s tk;saxsA

ryiV ds MsfoV dkWye rFkk ØsfMV dkWye nksuksa dk tksM+ fudkyk tk;sxkA

;|fi MsfoV ,oa ØsfMV vf/k'ks"k ds leku jgus okyk ryiV bldh 'kq)rk dh igyh tkap gS

ijUrq fQj Hkh fuEufyf[kr dkj.kksa ls Hkh ryiV dk leku gksuk laHko gS%&

¼d½

izfof"V dh ewy iqLrdksa esa fdlh izfof"V dks ntZ djus dh dkjZokbZ dk NwV tkuk mnkgj.kkFkZ

jksdM+ iath] cSad cgh rFkk tjuy cgh esaA bl fLFkfr esa u rks MsfoV vf/k'ks"k vkSj u gh

ØsfMV vf/k'ks"k gh ntZ gks ik;sxkA

¼[k½

izfof"V dh ewy iqLrdksa esa xyr izfof"V

¼x½

fdlh izfof"V dks xyr i{k esa bl rjg iksfLVax dh os ,d&nwljs dh HkjikbZ dj nsrs gksaA

¼?k½

fdlh izfof"V dh xyr [kkrk ds lgh i{k esa iksfLVax

¼p½

fdlh izfof"V dh [kkrk esa nqckjk iksfLVax

¼N½

,d&nwljs dh {kfriwfÙkZ djus okyh =qfV tSls osru en esa okLrfod Hkqxrku 2500 #0 dh txg

[kkrk esa 2000 #0 iksLV fd;k x;k rFkk laiks"k.k ,oa la/kkj.k en esa gq, okLrfod O;; 1000

#0 dh txg 1500 #0 iksLV fd;k x;kA

¼d½

ryiV esa ;ksx laca/kh xyrh dh tkap dh tk;A

¼[k½

;g lqfuf'pr fd;k tk; fd ryiV esa jksdM+ rFkk cSad ds vf/k'ks"k 'kkfey gksus ls NwV ugha

tk;A

¼x½

[kkrk esa fofHkUu ys[kk ds tksM+ rFkk muds ryiV esa iksfLVax dh tkap dh tkuh pkfg,A

¼?k½

ewy izfof"V dh cfg;ksa ls [kkrk esa p<+k;s x;s vkadM+ksa dk lR;kiu fd;k tuk pkfg, vFkkZr~

jksdM+ iath] cSad cgh rFkk tjuy cgh dk lR;kiu dj ns[kuk pkfg, fd bldh dksbZ izfof"V

[kkrk esa p<+us ls NwV rks ugha x;h gSA

27-11

ryiV rS;kj djus esa fuEu pj.k varfuZfgr gS %&

27-12

pwafd MsfoV izfof"V ds vuq:i ,d ØsfMV izfof"V gksrh gSA vr% fofHkUu ys[kk 'kh"kkZsa esa MsfoV

vf/k'ks"kksa dk dqy tksM+ vU; ys[kk 'kh"kkZsa esa ØsfMV vf/k'ks"kksa ds dqy tksM+ ds cjkcj gksxkA

27-13

;fn] ryiV feyrk ugha gks rks bu xyfr;ksa dks <wa<us rFkk mUgsa la'kksf/kr djus ds fy, fuEu

dne mBk;s tkus pkfg,%&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

535

27-14

rS;kj fd;s x;s ryiV ls uxjikfydk] rqyu&i= rFkk vk; ,oa O;; ys[kk rS;kj djrh gSA

lkfj.kh 27-2

fnukad--------------ls -------------vof/k rd dk ryiV

rqyu&i= rFkk vk; ,oa O;; fooj.kh rS;kj djrs le; fuEufyf[kr dkjZokbZ djuh pkfg,%&

¼d½

ifjlEifÙk ys[kkvksa ds vf/k'ks"k ftudk lkekU;r% MsfoV vf/k'ks"k jgrk gS rFkk tks ryiV ds

MsfoV i{k es antZ fd;s tkrs gSa] dks rqyu&i= ds ifjlEifÙk ¼,lsV~l½ i{k esa fy[kk tk;sxkA

¼[k½

ns;rk ys[kkvksa ds vf/k'ks"k ftudk lkekU;r% ØsfMV vf/k'ks"k jgrk gS rFkk tks ryiV ds ØsfMV

i{k esa ntZ fd;s tkrs gSa] dks rqyu&i= ds nkf;Ro ¼yk;foyhVh½ i{k esa fy[kk tk;sxkA

¼x½

vk; ds ys[kkvksa ds vf/k'ks"k ftudk lkekU;r% ØsfMV vf/k'ks"k jgrk gS rFkk tks ryiV ds

ØsfMV lkbM esa ntZ fd;s tkrs gSa dks vk; ,oa O;; fooj.kh esa vk; i{k esa fy[kk tk;sxkA

¼?k½

O;; ds ys[kkvksa ds vf/k'ks"k ftudk lkekU;r% vf/k'ks"k MsfoV jgrk gS rFkk tks ryiV ds MsfoV

lkbM esa ntZ f;ds tkrs gSa] dks vk; ,oa O;; fooj.kh esa O;; i{k esa fy[kk tk;sxkA

¼p½

uxjikfydk }kjk vftZr vk; ,oa fd;s x;s O;; ls ftruh vf/kd gksrh gS mls rqyu&i= esa

LFkkukarfjr dj fn;k tkrk gS rFkk bls uxjikfydk fuf/k esa tksM+ fn;k tkrk gSA blh izdkj

;fn vftZr vk; ls fd;k x;k O;; vf/kd gksrk gS rks bldk varj dks rqyu&i= esa

LFkkukarfjr fd;k tkrk gS rFkk bl lhek rd uxjikfydk fuf/k de dj nh tkrh gSA

¼N½

ryiV dk dksbZ en NksM+k ugha tkrk gSA mls ;k rks vk; ,oa O;; fooj.kh esa ;k rqyu&i= esa

p<+k fn;k tkrk gSA

27-15

foÙkh; foojf.k;ksa esa tc Hkh vuqlwph dks izklafxd fd;k tk; rks mi;qZDr izHkkoksa dks igys vuqlwfp;ksa esa

fn[kk;k tk;sxk vkSj rc bu vuqlwfp;ksa ls vf/k'ks"k foÙkh; foojf.k;ksa esa varfjr fd;s tk;saxsA

27-16

,slh lHkh LFky tgka ys[kk la/kkj.k fd;k tkrk gS] ys[kkad.k bdkbZ dgykrs gSa] gjsd ys[kkad.k bdkbZ

vius ys[kkiqLrd Lora= :i ls la/kkfjr djrh gSA vof/k ds var esa izR;sd ys[kkad.k bdkbZ viuk ryiV

rS;kj djrh gSA ;fn lewph uxjikfydk esa ,d gh ys[kkad.k bdkbZ gks rks ek= ,d gh ryiV rS;kj

fd;k tk;sxkA

27-17

vof/k ds var esa ys[kkad.k bdkbZ ds ryiV lesdu gsrq uxjikfydk ds eq[;ky; esa Hksts tk;saxsA

ryiVksa dk lesdu iafDrokj gksxkA ryiV ds lesdu dk izi= fuEufyf[kr lkfj.kh 27-2 esa

uhps vafdr fd;k x;k gSA

ys[kkad.k bdkb;ksa ds ryiVksa dk lesdu

536

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

27-18

vof/k ds var esa eq[;ky; Lrj ij lHkh varj bdkbZ laO;ogkjksa dks 'kwU; dj fn;k tk;sxkA bl mn~ns';

gsrq varj bdkbZ laO;ogkjksa dk feyku fd;k tk;sxk rFkk ;g ns[kk tk;sxk fd muds vf/k'ks"k vkil esa

esy [kkrs gSaA

27-19

mlds ckn lesfdr ryiV ds vf/k'ks"kksa ds vk/kkj ij iwjh uxjikfydk dh lHkh foÙkh; foojf.k;ka rS;kj

dh tk;saxhA

vk; ,oa O;; fooj.kh

27-20

uxjikfydk izR;sd ys[kkad.k vof/k ds fy, ,d vk;&O;; fooj.kh rS;kj djsxhA vk; ,oa O;; fooj.kh

ls vkyksP; vof/k esa uxjikfydk ds dk;Zdykiksa ds ifj.kke ifjyf{kr gksrs gSaA ;g fdlh ys[kkad.k

vof/k esa uxjikfydk ds vk; ,oa O;; dks fn[kkrk gS rFkk ;g crkrk gS fd vkyksP; vof/k esa O;; ls

fdruh vf/kd ¼;k mYVk½ vk; gq;h gSA

27-21

pwafd foÙkh; foojf.k;ka izksn~Hkwr vk/kkj ij rS;kj dh tkrh gS vr% vk; ,oa O;; fooj.kh esa vkyksP; o"kZ esa

vftZr vk; lfEefyr jgsxh Hkys gh os okLro esa izkIr gq;h gks ;k ughaA mlh izdkj lHkh fd;s x;s O;;

'kkfey fd;s tk;saxs pkgs mudk Hkqxrku gqvk gks ;k ughaA

27-22

vk; ,oa O;; fooj.kh ryiV ls rS;kj dh tkrh gSA vk; ,oa O;;ksa ds lHkh 'kh"kkZsa dks ryiV ls vk; ,oa

O;; fooj.kh esa ntZ fd;k tkrk gSA

27-23

vyx&vyx [kkrs esa vk; ;k O;; ;fn #0 100000 ls vf/kd gks rks mUgsa vk; ,oa O;; fooj.kh ds lkFk

layXu vuqlwph esa vyx ls fn[kk;k tk;sxkA

27-24

vk; ,oa O;; fooj.kh fuEufyf[kr lkfj.kh 27-3 esa fn;s x;s izi= esa rS;kj dh tk;sxh

27-25

;fn fdlh en ;k mi&en ds v/khu foLr`r lwpuk vk; ,oa O;; fooj.kh ;k rqyu&i= ds izi= esa

vklkuh ls ugha fn[kk;h tk ldrh gks ¼tSlk ekeyk gks½ rks bl lwpuk dks vyx vuqlwph ;k vuqlwfp;ksa

esa ntZ fd;k tk;sxkA bUgsa vk; ,oa O;; foojf.k;ksa rFkk rqyu&i= ds lkFk layXu fd;k tk;sxk rFkk ;s

rqyu&i= ,oa vk; vkSj O;; fooj.kh ds vax ekus tk;saxsA

27-26

izR;sd ys[kkad.k vof/k ds var esa uxjikfydk ,d rqyu&i= rS;kj djsxhA rqyu&i= ,d fooj.k gS tks

fdlh fo'ks"k frfFk dks uxjikfydk dh foÙkh; fLFkfr dks iznf'kZr djrk gSA ;g fof'k"V frfFk dks

uxjikfydk dh ifjlEifÙk] nkf;Ro ,oa fjtoZ dh tkudkjh nsrk gSA

27-27

rqyu&i= Hkh ryiV ls rS;kj fd;k tkrk gSA ifjlEifÙk;ka] nkf;Ro ,oa fjtoZ 'kh"kZ dks tSlk Åij of.kZr

gS ryiV ls rqyu&i= esa ntZ fd;k tkrk gSA

27-28

rqyu&i= lkfj.kh 27-4 esa of.kZr izi= esa rS;kj fd;k tkrk gSA

27-29

rqyu&i= ds fofHkUu enksa dk C;ksjk rqyu&i= ds lkFk vuqyXu vyx&vyx vuqlwfp;ksa esa fns;s

tk;saxsA rqyu&i= ds fofHkUu vuqlwfp;ksa ds izi= rFkk varoZLrq dks vk; ,oa O;; fooj.kh dh vuqlwfp;ksa

ds ckn fn[kk;k x;k gSA

rqyu&i=

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

537

vuqlwfp ds lkFk visf{kr vfrfjDr lwpuk;sa %&

fookn xzLr ;k eqdnek ls lacaf/kr LFkk;h ifjlEifÙk;ksa dk ewY; vafdr fd;k tk,A foÙkh; fooj.kh dh

frfFk dks eqdnesa dh v|ru fLFkfr Hkh crk;h tk,A

ifjlEifÙk;ksa ftudk C;ksjk HkkSfrd :i ls lR;kfir ugh gks @ <w¡<+s ugh tk lds gks dks vyx ls fn[kk;k

tk,A

iV~Vk rFkk fdjk;k fcØh ls lacaf/kr ifjlEifÙk;ksa dk C;ksjk ,oa jkf'k uksV ds :i esa fn[kk;h tk,A

uksV %&

ldy vkfLr;k¡ dk rkRi;Z LFkk;h ifjlEifÙk;ksa dk vftZr ewY; gSA o"kZ ds igys fnu ldy vkfLr;ksa dk

vkjaHk 'ks"k iwoZorhZ o"kZ dk var 'ks"k gSA mnkgj.kkFkZ igyh vizSy 2004 dk vkjaHk 'ks"k 31 ekpZ 2004 dh

vof/k dk var 'ks"k gSA

Hkwfe esa os {ks= ftudk lkoZtfud mi;ksx gksrk gS] tSls % ikdZ] Lo&ok;j] cxhpk] >hy] laxzgky;]

iqLrdky;] xksnke vkfn lfEefyr gSA

Hkouksa ds dk;kZy; dk;Z Hkou] okf.kfT;d Hkou] vkoklh; Hkou] fo|ky; ,oa egkfo|ky; Hkou]

vLirky Hkou] lkoZtfud Hkou] vLFkk;h lajpuk;sa rFkk jksM vkfn lfEefyr gSA

iFk ,oa iqy esa lM+d] iFk] iSny iFk] ikFk os] iqy] dYHkVZ] lc os lfEefyr gSA

okfgr ey ,oa ty fudkl esa okfgr ey ds ukyks rwQkuh ty fudkl ukys rFkk vU; le:i ty

fudkl O;oLFkk lfEefyr gSA

ty ladeZ esa ty laxzg.k Vafd;k] ikuh ds dq¡,] uydwi] ikuh ds iEi LVs'ku] ty cgko ,oa forj.k

iz.kkyh vkfn lfEefyr gSA

Hkwfe ij dksbZ ewY; gkzl Hkkfjr gksuk gSA

(i)

(ii)

(iii)

vuqlwfp ch&12 % fuos'k & lkekU; fuf/k ¼dksM la0&420½

jkf'k ¼:i;s esa½

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

553

uxnh izokg fooj.k rS;kj djus ds fy, ekxZ funZs'k

uxnh izokg fooj.k rS;kj djus ds fofHkUu pj.k

ifjpkyu xfrfof/k;ksa ls uxnh izokg

27-38

ifjpkyu xfrfof/k;ksa ls uxnh izokg dh x.kuk esa varfoZ"V dne fuEuor~ gS %&

vk; ,oa O;; ls ,sls lek;kstuksa dh lkekU; lwph fuEufyf[kr gS %&

O;;

27-35

uxnh izokg fooj.k esa vkyksP; vof/k esa ifjpkyu] fuos'k rFkk foÙkh; xfrfof/k;ksa esa oxhZd`Ùk

uxnh izokg izfrosfnr fd;k tkrk gSA uxjikfydk uxnh ifjpkyu] fuos'k ,oa foÙkh; xfrfof/k;ksa ls

uxnh izokg dks bl izdkj iznf'kZr djrh gS tks budh xfrfof/k;ksa ds fy, lcls vf/kd mi;qZDr gksA

xfrfof/k ds oxhZdj.k ls izkIr lwpuk ls mu xfrfof/k;ksa ds uxjikfydk ij foÙkh; izHkko dk vkdyu

fd;k tkrk gS rFkk blls uxnh ;k blds lerqY; jkf'k dks tkudkjh feyrh gSA bl lwpuk dk bu

xfrfof/k;ksa dks vkilh laca/kksa ds ewY;kad.k esa Hkh mi;ksx yk;k gksA

27-36

uxjikfydk dk uxnh izokg fooj.k mi;qZDr dafMdk esa crk;h x;h izR;sd xfrfof/k ls uxnh

izokg dh tkudkjh izkIr dj rS;kj fd;k tk;sxkA blfy, izR;sd xfrfof/k ls J`ftr gksus okys

uxnh izokg dks fuf'pr djus ds fy, mBk;s tkus okys dneksa dks fuEufyf[kr dafMdk esa

mfYyf[kr fd;k x;k gSA

27-37

fjpkyu xfrfof/k;ka izeq[k xfrfof/k;ka gSa ftuls uxjikfydk esa uxnh Jksr mRiUu gksrk gS ;k

ftuesa uxnh dk mi;ksx gksrk gSA bu xfrfof/k;ksa esa fuos'k laca/kh ;k foÙkh; xfrfof/k;ka 'kkfey ugha gSA

ifjpkyu ;k vU; xfrfof/k;ksa ls lacaf/kr laO;ogkj dh igpku eq[;r% bl ckr ij

fuHkZj djrh gS fd bls vk; ,oa O;; ys[kk esa 'kkfey fd;k tkrk gS rFkk ;g fuos'k ;k

foÙkh; xfrfof/k;ksa ls lacaf/kr ugha gSA

¼d½

O;; ls vf/kd vk; ¼;k myVk½ dh jkf'k vk; ,oa O;; fooj.kh ls uxnh izokg fooj.k ds

v/khu ifjpkyu xfrfof/k;ksa ds v/khu fy[kk tkrk gS ¼tks ifjpkyu xfrfof/k;ksa dk ldy uxnh

izokg gksxk½

¼[k½

O;; ls vf/kd vk; dh jkf'k ¼tks igys okys dne esa mfYyf[kr gS½ esa uxnh rFkk ifjpkyu ls fofHkUu

vk; ,oa O;; dh jkf'k lfEefyr jgrh gSA ldy uxnh izokg ls bUgsa lek;ksftr dj ifjpkyu

xfrfof/k;ksa ls uxnh izokg dk fu/kkZj.k fd;k tkrk gSA O;; ls lacaf/kr enksa dks ldy uxnh izokg esa

tksM+k tkrk gS tcfd vk; ls lacaf/kr enksa dks ?kVk;k tkrk gSA

ewY; gzkl

cV~Vk [kkrk Mkyuk

izko/kku

fuos'k ds ewY; esa deh

558

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

vk;

vlk/kkj.k enksa ds dqN mnkgj.k fuEufyf[kr gS %&

fuos'k xfrfof/k;ksa ls uxnh izokg

tek @ _.k ij izkIr C;kt

fuos'k ls vk;

ifjlEifRr;ksa ds foØ; ls gq;h vk;

fuos'kksa ds ewY; esa o`f)

¼x½

iwoZorhZ Lrj ij fu/kkZfjr 'kq) uxnh izokg dks dk;Zdkjh iwath esa ifjorZu ¼pkyw ifjlaifÙk;ka ,oa

pkyw nkf;Roksa esa mrkj&p<+ko ftuesa fuos'k ;k foÙkh; xfrfof/k mnkgj.kkFkZ] foÙkh; xfrfof/k;ksa ds

v/khu deZpkfj;ksa dks _.k ,oa vfxze lfEefyr ugha gS½ ds lanHkZ esa lek;ksftr fd;k tk;sxkA

Pkkyw ifjlEifRr;ka ,oa pkyw ns;rkvksa esa vkyksP; vof/k esa gqvk mrkj&p<+ko fuEuor~ gksxk%&

¼?k½

fdlh vlk/kkj.k en ds dkj.k gq, uxnh izokg dks vyx ls fn[kk;k tk;sxk rFkk bls ifjpkyu

xfrfof/k ds v/khu oxhZd`r fd;k tk;sxkA c'kÙkZs mldh vfHkfuf'p; foÙkh; ;k fuos'k xfrfof/k ds :i

esa ugha fd;k x;k gksA bl jkf'k dks mij dh dafmdk esa fu/kkZfjr jkf'k esa ifjpkyu xfrfof/k;ksa ls uxnh

izokg ds :i esa tksM+ fn;k tk;sxkA

rqQku lgk;rk fuf/k ds :i esa izkfIr

iwoZ vof/k vk; ;k O;; ls lacaf/kr izkfIr;ka ,oa Hkqxrku

¼p½

iwoZorhZ pj.k esa fu/kkZfjr ifjpkyu xfrfof/k;ksa ls uxnh izokg dh dqy jkf'k dks ifjpkyu

xfrfof/k;ksa ls ;k ¼esa½ fufeZr ^'kq) uxnh izokg* ds :i esa fn[kk;k tk;sxkA

27-39

fuos'k xfrfof/k;ka lkekU;r% nh?kZdkyhu ifjlEifÙk;ksa rFkk fufos'kksa ds vtZu ;k O;;u ls lacaf/kr gksrh

gS rFkk buesa uxnh lerqY;ksa dks lfEefyr ugha fd;k x;k gSA

27-40

fuos'k xfrfof/k;ksa ls uxnh izokg dh x.kuk ds fy, mBk;s tkus okys dne fuEufyf[kr gS%&

¼d½

fuEufyf[kr ds dkj.k uxnh izokg esa mrkj&p<+ko dks fuos'k xfrfof/k;ksa ds v/khu vyx en ds

:i esa fn[kk;k tk;sxkA

LFkk;h ifjlEifRr;ksa dk vtZu

'ks;jksa esa @ bDohVh ;k fdlh vU; :i esa Ø;

cSad rFkk foÙkh; laLFkkuksa esa fe;knh tek

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

559

fuf/k ys[kk ls jkf'k dk mi;ksx @ O;;

;g vafdr fd;k tkuk pkfg, fd fuf/k @ vuqnku ys[kk ls mrkj&p<+ko dh x.kuk djrs le;

lkekU; @ uxjikfydk fuf/k ls varfjr jkf'k dks lek;ksftr dj fn;k tk;sxk D;ksafd

fuf/k @ vuqnku ys[kkvksa esa okLrfod :i ls dksbZ uxnh varizZokg ugha gksrkA

¼[k½

vk; ,oa O;; ds lHkh enksa tks fuos'k xfrfof/k;ksa dh izd`fr ds gks ,oa ftUgsa ifjpkyu xfrfof/k;ksa ls

uxnh izokg dh x.kuk djrs le; lek;ksftr dj fn;k x;k gks ij fuos'k xfrfof/k;ksa esa lfEefyr djus

ij leqfpr fopkj fd;k tk ldrk gSA bu lHkh enksa dks vyx&vyx iafDr esa fn[kk;k tk;sxkA ,sls

enksa ds mnkgj.k gSa%&

izkI; C;kt

izkI; ykHkka'k

ifjlEifRr;ksa @ fuos'k ds O;;u ls izkfIr;ka

¼x½

iwoZorhZ Lrj ij ;Fkk ifjxf.kr fuos'k xfrfof/k;ksa ls uxnh izokg dks ^fuos'k xfrfof/k;ksa ls ¼;k esa½ fufeZr

'kq) uxnh izokg* ds :i esa fn[kk;k tk;sxkA

27-41

foÙkh; xfrfof/k;ka] os xfrfof/k;ka gSa ftuls uxjikfydk ds _.k ds vkdkj ,oa jpuk esa ifjorZu gks

tkrk gS tSls uxjikfydkvksa }kjk izkIr _.kA

27-42

foÙkh; xfrfof/k;ksa ls uxnh izokg dh x.kuk gsrq fuEu dne mBk;s tkrs gSa %&

¼d½

uxjikfydkvksa }kjk mi;ksx esa yk;s x;s _.kksa rFkk deZpkfj;ksa @ vU; dks fn;s x;s vfxzeksa dks

'kq) vk/kkj ij fn[kk;k tk;sxk u fd o"kZ ds nkSjku izkIr @ iquHkZqxrs; _.kksa ds :i esa]

jkf'k

dsUnz ljdkj ls izkIr _.kksa esa mrkj&p<+ko

jkT; ljdkj ls izkIr _.kksa esa mrkj&p<+ko

deZpkfj;ksa dks _.k ,oa vfxze esa mrkj&p<+ko

C;kt ,oa foÙkh; O;;ksa dk Hkqxrku

jkf'k

#0 vof/k esa izkIr _.k jkf'k

?kVk;sa& vof/k esa iquHkZqxrku fd;s x;s _.k dh jkf'k ¾

izkIr ¼Hkqxrs;½ _.k dh jkf'k esa 'kq) mrkj&p<+ko ¾

foÙkh; xfrfof/k;ksa ls uxnh izokg

,sls enksa ds mnkgj.k fuEufyf[kr gS %&

_.kksa esa mrkj&p<+ko dh x.kuk fuEuor~ dh tkrh gS %&

XXX

XX/(XX)

560

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

¼[k½

pwafd fuf/k @ vuqnku ls izkIr jkf'k foÙkh; xfrfof/k ds v/khu vkrh gSA vr% vkyksP; vof/k esa izkIr

fuf/k @ vuqnku dks vyx fn[kk;k tkrk gS %&

d.kkZafdr fuf/k;ka

fo'ks"k fuf/k;ka

fof'k"V vuqnku

¼x½

foÙkh; xfrfof/k;ksa dh izo`fr okys vk; ,oa O;; ds lHkh enksa ftUgsa ifjpkyu xfrfof/k;ksa ls

uxnh izokg dh x.kuk djrs le; lek;ksftr dj fn;k x;k Fkk] dks foÙkh; xfrfof/k;ksa ls

uxnh ds izokg esa lfEefyr djus ds ckjs esa ;Fkksfpr fopkj fd;k tk;sxk %&

,sls enksa ds mnkgj.k gS %&

C;kt ,oa foÙk izHkkj

cV~Vk

27-43

izfrosnu dh vkyksP; vof/k esa ifjpkyu] fuos'k ,oa foÙkh; xfrfof/k;ksa esa ls izR;sd ls J`ftr ¼O;og`r½

dqy 'kq) uxnh izokg dks 'kq) uxn ;k rqY; o`f) ¼deh½ ds :i esa fn[kk;k tk;sxkA

27-44

izfrosnu dh vof/k ds var esa uxn ;k uxnh rqY; dh x.kuk djus ds fy, vkyksP; vof/k ds vkjEHk esa

uxnh ;k uxnh rqY; jkf'k esa vkyksP; vof/k esa uxnh ;k uxnh rqY; esa 'kq) o`f) ¼deh½ dks tksM+ fn;k

tk;sxkA

27-45

;g lqfuf'pr fd;k tkuk pkfg, fd izfrosnu dh vof/k ds var dk uxnh ;k uxnh rqY; dh jkf'k

uxjikfydk ds rqyu&i= esa vkyksP; vof/k ds var esa fn[kk;h x;h uxnh ;k uxnh rqY; dh jkf'k ls

feyrh gSa

,slh fuf/k;ksa @ vuqnkuksa ds mnkgj.k gSa%&

vof/k ds var esa uxnh @ uxnh rqY;

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

561

27-46

izkfIr ,oa Hkqxrku fooj.kh izfrosnh ys[kkad.k vof/k;ksa esa fuf/k;ksa ds Jksrksa rFkk fuf/k;ksa ds mi;ksx dks

iznf'kZr djrs gSaA

27-47

izkfIr ,oa Hkqxrku fooj.kh rqyu&i=] vk; ,oa O;; fooj.kh] [kkrk] jksdM+ iath vkSj cSad cgh ls rS;kj

fd;s tk;saxsA

uxn ,oa cSad ds vkjEHk 'ks"k rFkk vafre 'ks"k dh tkudkjh izkIr dj bUgsa izfo"V fd;k tk;sxkA

okLrfod izkfIr vk/kkj ij jktLo O;; ds ys[kkad.k dh fLFkfr esa vk; ,oa O;; fooj.kh esa mfYyf[kr

jkf'k;ka lh/ks izkfIr ,oa O;; foojf.k;ksa esa iznf'kZr dh tk;sxhA

jktLo vk; dk yks[kkad.k izksnHkwr vk/kkj ij gksus ij fuEufyf[kr izfØ;k viuk;h tk;sxh

vof/k ds vkjEHk esa izkI;

#0&&&&

tksM+sa& vkyksP; vof/k esa tkjh foi= @ ys[kkafdr vk;

#0&&&&

uksV & en esa os gSa ftUgsa ?kVk;k tkuk gSA

izkfIr ,oa Hkqxrku fooj.kh

27-48

izkfIr ,oa Hkqxrku fooj.kh rS;kj djus ds fuEu pj.k gSa%&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

563

?kVk;sa& vkyksP; vof/k ds var esa izkI;

#0&&&&

o"kZ esa izkIr jkf'k

#0&&&&

;g jkf'k izkfIr ,oa Hkqxrku fooj.kh esa Hkqxrku i{k esa iznf'kZr dh tk;sxhA

3 -

izksnHkwr vk/kkj ij fd;s x;s jktLo Hkqxrku ds fy, fuEufyf[kr izfØ;k viuk;h tk;sxh

vkyksP; vof/k ds vkjEHk esa Hkqxrs;

#0&&&&&&

tksM+s& izkIr foi= @ vof/k esa ys[kkafdr O;;

#0&&&&&&

?kVk;sa& vof/k ds var esa Hkqxrs;

#0&&&&&

o"kZ ds nkSjku uxn Hkqxrku

#0&&&&&

;g jkf'k izkfIr ,oa Hkqxrku fooj.kh ds Hkqxrku i{k esa fn[kk;h tk;sxhA

vkyksP; vof/k ds ys[kk [kkrk esa dqy uxnh vUrizZokg ,oa ckg~; izHkko

esa lwphc) izR;sd en dh Nkuchu dh tk;sxhA iwoZorhZ o"kZ ds rqyu&i= esa lacaf/kr en esa yafcr jkf'k

dh o`f) ;k deh dh rqyuk 'kq) uxnh izokg ls djrs gq, feyk;k tk;sxkA mnkgj.k ds fy, _.k ls

lacaf/kr uxnh izokg dks vfHkfuf'pr djrs le; _.k ds lHkh ys[kk [kkrkvksa dh Nkuchu dj fofHkUu

_.k ys[kkvksa esa uxnh vUrizZokg ,oa ckg~; izHkko dh lwph rS;kj dh tk;sxhA dqy uxnh vUrizZokg ,oa

ckg~; izokg dk vrj lHkh _.k ys[kkvksa esa izkIr _.k ,oa _.k Hkqxrku dh jkf'k ls feyuk pkfg,A

rqyu&i= esa iwoZorhZ vof/k rFkk oRrZeku vof/k esa _.k ds o`f) ;k deh ls Hkh bl jkf'k dh tkudkjh

fey ldrh gSA

27-49

lkfj.kh 27-6 esa fn[kk;s x;s rjhds ls izkfIr ,oa Hkqxrku fooj.kh rS;kj dh tk;sxhA

;g vafdr fd;k tkuk pkfg, fd izkfIr ,oa Hkqxrku ds mnkgj.kksa dh lwph fuEufyf[kr gS %&

[k-

xSj&ifjpkyu enksa ds fy, %&

564

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

27-50

izkfIr ,oa Hkqxrku fooj.kh dh rS;kjh ls lacaf/kr fuEufyf[kr fcUnqvksa dks vafdr djuk pkfg,A

d -

uxnh vk/kkj ij izkfIr;ksa ij fopkj fd;k tkuk pkfg, rFkk izkI; dks 'kkfey ugha djuk

pkfg,A

[k -

bl fooj.kh dks rS;kj djrs le; uxnh ls fHkUu en tSls ewY; gzkl] cV~Vk [kkrk esa Mkyk x;k fofo/k

O;;] LFkk;h ifjlEifRr;ksa ds O;;u ls ykHk @ gkfu fuos'kksa ds O;;u ls ykHk @ gkfu ij fopkj ugha

fd;k tk;sxkA

;fn uxjikfydk }kjk dksbZ _.k bl izdkj izkIr fd;k tkrk gS fd blds fdLrksa dk forj.k

lh/ks fu;qDr laosnd dks fd;k tkrk gS ,slh fLFkfr esa ;|fi uxjikfydk dks uxnh ds :i esa

_.k izkIr ugha gqvk gS fQj Hkh bls izkfIr ds :i esa fn[kk;k tk;sxkA blh izdkj laosnd }kjk

fd;s x;s _.k Hkqxrku dks Hkqxrku ds :i esa fn[kk;k tk;sxkA Hkys gha mldk Hkqxrku

uxjikfydk }kjk ugha fd;k x;k gksA

27-51

,dkmUV~l uksV esa egRoiw.kZ ys[kk fl)karksa] vkdfLed ns;rkvksa ¼dUVhUtsUV yk;fofyVh½ fooj.k]

lkg;~; izfrosnu ,oa vU; fcUnqvksa dks n'kkZ;k tk;sxkA

27-52

egRoiw.kZ ys[kkad.k uhfr;ksa esa uxjikfydk }kjk laO;ogkjksa ds ys[kkad.k rFkk foRrh; foojf.k;ksa dh

rS;kjh ,oa izLrqfrdj.k esa viuk;s x;s fl)karksa dk mYys[k fd;k tk;sxkA

27-53

tgka uxjikfydk }kjk vaxhd`r fdlh Hkh ys[kkad.k fl)kar dk vuqlj.k foRrh; foojf.k;ksa dh rS;kjh ds

dze esa ys[kk gLrd esa of.kZr fl)karksa ds vuq:i ugha gks rFkk ys[kkad.k fl)karksa ls gq, fopyu dk

izHkko mYys[kuh; gks rks fopyu rFkk blds dkj.kksa dk mYys[k djrs gq, blls gksus okys foRrh; izHkko

dks vafdr fd;k tk;sxk ijUrq tgka ;g izHkko vfHkfuf'p; ;ksX; ugha gks] ogka bls vafdr ugha fd;k

tk;sxkA ,sls fopyu] muds dkj.k rFkk muds foRrh; izHkko dks ^vU; izdVu ¼fMLDykspj½ [kaM eas

iznf'kZr fd;k tk;sxkA ;fn foRrh; izHkko iw.kZr ;k va'kr% vfHkfuf'pr fd;s tkus yk;d ugha gks rksA

;g rF; fd ;g vfHkfu'p; ;ksX; ugha gS] vafdr fd;k tk;sxkA

27-54

blh rjg ys[kkad.k fl)kar esa fdlh cnyko dk ;fn pkyw foRrh; o"kZ ds foRrh; foojf.k;ksa ij dksbZ

izHkko ugha iM+k gks ijUrq vkxs vkus okyh vof/k;ksa esa ftldk fo'ks"k izHkko laHkkfor gks rks

bl ifjorZu

dks Hkh ifjorZu fd;s tksu okys vof/k esa leqfpr :i ls izdV fd;k tk;sxkA

27-55

foRrh; foojf.k;ksa esa izdV fd;s tkus okys egRoiw.kZ ys[kk fl)karksa dh fooj.kh fuEufyf[kr gS %&

1 -

foRrh; foojf.k;ka ykHkdkjh dkjksckj okys laLFkku dh vo/kkj.kk ds v/khu ijEijk ykxr ds

vk/kkjij ys[kkad.k dh izksnHkwr iz.kkyh ls rS;kj dh x;h gSA ys[kkad.k dh iz.kkyh nksgjh ys[kk iz.kkyh gSA

2 -

jktLo dks ekU;rk nsuk

laifRr ,oa vU; lacaf/kr djksa ls lacaf/kr jktLo ml vof/k esa ekU; fd;k tkrk gS tc ;g ns;

gks rFkk ekax fuf'pr djus yk;d gks

ys[kk esa fVIi.kh ¼uksV &vkWu ,dkmUV~l½

egRoiw.kZ ys[kkad.k uhfr;ksa dh fooj.khA

ys[kkad.k dk vk/kkj

jktLo

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

567

[k-

;fn bldh fuykeh ckgjh ,tsalh dks dh x;h gks rks ;g ,djkjukek dh

'kÙkZ ds vuq:i ekU; gksxkA vU; lHkh ekeyksa esa tc foKkiu dh vuqefr igyh ckj nh x;h gks

rks foKkiu dj ml fcUnq ij izksnHkwr gksrk gS tc dj dk Hkqxrku fd;k x;k gks rFkk vuqefr

nh x;h gksA igys o"kZ ds ckn foKkiu dj uohdj.k dh fu;e frfFk ij izksnHkwr gksxkA

euksjatu dj rFkk fVEcj dj okLrfod izkfIr ij ekU; fd;k tk;sxkA

?k-

laLFkkuksa @ is'ksojksa @ O;kikfj;ksa ij is'kkdj ls lacaf/kr jktLo ml o"kZ esa izksnHkwr gksxk

ftlls ;g lacf/kr gks rFkk jkT; ljdkj ds ykxw vf/kfu;eksa ds vuqlkj tc ekax fuf'pr dh

tk ldsA

deZpkfj;ksa ls is'kkdj laca/kh jktLo okLrfod :i ls izkIr gksus ij ekU; fd;k tk;sxkA

N-

tydj] ty izHkkj rFkk ty ehVj fdjk;k ml vof/k esa ekU; gksrk gS tc og ns; gks rFkk

ekax fu/kkZfjr dh tk ldsA

ty vkiwfÙkZ ds fy, la;kstu izHkkj okLrfod izkfIr ij ekU; fd;k tk;sxkA

ikuh dh Vadh dk izHkkj rFkk lM+d dkVus dk izHkkj] tqekZuk okLrfod izkfIr ij ekU; gksaxsA

V-

fo|qr izHkkj dk jktLo ml vof/k esa ekU; gksxk tc ;g ns; gks rFkk ekax fu/kkZfjr djus

yk;d gksaA

B-

foKkiu vf/kdkj laca/kh jktLo lafonk dh 'kÙkZ ds vuq:i izksnHkwr gksaxsA

M-

okf.kT; vuqKfIr Qhl ls lacaf/kr jktLo lacaf/kr vof/k esa izksnHkwr gksaxs tc vf/kfu;eksa ,oa

fue;ksa dh 'kÙkkZ ds vuq:i ekax vfHkfuf'pr dh tk lds]

laifRr ls fdjk;k laca/kh jktLo ,djkjukek dh 'kÙkkZsa ds vuq:i izksnHkwr gksaxsA

vU; vk;] ftuls lacaf/kr ekax uxjikfydk ds lkekU; ifjpkyu ds nkSjku fu/kkZfjr djus

;ksX; gks] dks ml vof/k esa ekU; fd;k tk;sxk tc os ns; gks vFkkZr~ tc ekax fu/kkZfjr djus

yk;d gksA

Fk -

vU; vk;] tks vfuf'pr izd`fr ds gks ;k ftudh ekax fuf'pr ugha dh tk lds ;k tgka

uxjikfydk ds lkekU; ifjpkyu xfrfof/k ds nkSjku ekax tkjh ugha dh x;h gks] dks okLrfod

izkfIr ij ekU; fd;k tk;sxkA

d -

vk; ds izdkj rFkk izkI; ds iqjkus gksus dh vof/k ds vk/kkj ij foosdiw.kZ ekunaM viuk;s

tk;saxsA izko/kkuksa ds fl)kar ds vk/kkj tks ekax izksnHkwr gks ijUrq ftudh olwyh lafnX/k gks

muds fy, izko/kku fd;k tk;sxkA

3 -

d -

osru ,oa vU; HkÙkksa dk Hkqxrku tc ns; gks tk; rks ekU; fd;k tkrk gSA

[k -

vU; jktLo O;; tc dHkh Hkh ns; gks rks mUgsa O;; ds :i esa O;ogkj esa yk;k tk;sxkA

foKkiu dj %&

2 -

izkI; ds fo#) izko/kku

O;; dks ekU; fd;k tkuk

568

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

x -

dk;kZsa ds ekeys tc dk;Z dh ekih yh tkrh gS rFkk tc budk Hkqxrku ns; gks tkrk gS rks

blsizksnHkwr fd;k tkrk gSA

?k -

o"kZ ds var esa fu/kkZfjr frfFk rd izkIr lHkh foi=ksa ds O;; dk izko/kku fd;k tk;sxkA

d -

lHkh LFkk;h ifjlEifRr;ksa dks mudh ykxr ls lafpr ewY; gzkl ?kVkdj fn[kk;k tkrk gSA

LFkk;h ifjlEifRr dh ykxr esa] LFkk;h ifjlEifRr ds vtZu ;k vf/k"Bkiu ;k fuekZ.k esa fd;s

x;s O;; @ [kpZ dh x;h jkf'k] m/kkjh tks lh/ks ifjlEifRr ds vtZu ;k fuekZ.k ij Hkkfjr gksus

dh vgZrk j[krh gks ij ifjlEifRr ds pkyw gksus dh vof/k rd C;kt ,oa vU; vuq"kaxh rFkk

ijks{k v|ru fd;s x;s O;; lfEefyr gSaA

[k -

5000 #0 ls de dh ifjlEifRr;ksa dks Ø; ds o"kZ esa 'kr&izfr'kr ewY; gkzl dj 'kwU; dj

fn;k tkuk gSA

x -

dksbZ ifjlEifRr ftls fu%'kqYd vftZr fd;k x;k gks ;k ftu ij dksbZ Hkqxrku ugha fd;k x;k

gks dks ,d #i;s ds ukfer ewY; ij fn[kk;k tk;sxkA

ewY; gkzl dh lh/kh js[kk i)fr ls ewY; gkzl dk izko/kku fd;k x;k gSA

d -

LFkk;h ifjlEifRr;ksa dk iquewZY;kad.k ;k rks uxjikfydk ca/k i= tkjh djus le; ;k tc

ifjlEifRr dk okf.kfT;d fodkl fd;k tkuk gks@ ;k iV~Vk ij fn;k tkuk gks] ml le;

fd;k tkrk gSA

[k -

iquewZY;kad.k ds dkj.k ifjlEifRr ds 'kq) cgh ewY; esa o`f) dh jkf'k dks uxjikfydk fuf/k ds

v/khu iquewZY;kad.k fjtoZ ys[kk esa fn[k;k tkrk gSA LFkk;h ifjlEifRr ds iquewZY;kad.k esa ;fn

'kq) cgh ewY; esa deh gks tk; rks bl deh dks vk; ,oa O;; ys[kk esa Hkkfjr dj fn;k

tkrk gSA

x -

iquewZY;kad.k fjtoZ dks LFkk;h ifjlEifRr;ksa ds iquewY;kafdr Hkkx ij lerqY; jkf'k dk ewY;

gzkl Hkkfjr dj ifj'kksf/kr dj fn;k tkrk gSA

d -

_.k ij C;kt izksnHkwr vk/kkj ij ekU; fd;k tk;sxkA

[k -

m/kkjh ftls vgZd LFkk;h ifjlEifRr ds vtZu ;k fuekZ.k ij lh/ks Hkkfjr fd;k tk ldrk gks]

ij ifjlEifRr ds pkyw gksus dh frfFk rd yxk C;kt iwathd`r dj fn;k tk;sxkA

eky dk ewY;kad.k fuEu :i ls gksxk%&

d -

dPpk eky dk ewY;kad.k Ø; ØeewY;u fof/k ¼QLVZ bu QLVZ vkmV esFkM½ ds vk/kkj ij

ykxr ij fd;k tk;sxkA

[k -

iDdk eky dk ewY;kad.k ykxr ;k cktkj ewY; nksuksa esa tks de gks] ds vk/kkj ij fd;ktk;sxkA

4 -

LFkk;h ifjlEifRr;ka

2 -

ewY; gzkl%&

3 -

ifjlEifRr;ksa dk iqueZwY;kad.k

5 -

mxkgh ykxr

6 -

eky

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

569

7 -

vuqnku

8 -

deZpkfj;ksa dks ykHk

9 -

fuos'k

vkdfLed ns;rkvksa dh fooj.kh

d -

lkekU; vuqnku] tks jktLo izd`fr ds gSa] okLrfod izkfIr ij vk; ds :i esa ekU; fd;s

tk;saxsA

[k -

jktLo izd`fr ds fo'ks"k vuqnku tks O;; gksus ds igys gh izkIr gq, gks ¼vfxze izkfIr½ dks rc

rd nkf;Ro djkj fn;s tk;saxs tc rd budk O;; ugha gks tk;A

iwathxr izd`fr ds vuqnku rc rd nkf;Ro djkj fn;s tk;saxs tc rd LFkk;h ifjlEifRr dk

fuekZ.k @ vtZu ugha gks tkrk gSA LFkk;h ifjlEifRr dk fuekZ.k @ vtZu gks tkus ij

ifjlEifRr ds ykxr ewY; dks vuqnku dh jkf'k ls ?kVkdj nkf;Ro bl gn rd de dj fn;k

tk;sxk rFkk bl jkf'k dks iwathxr izkfIr ds :i esa fn[kk;k tk;sxk rFkk lacaf/kr fo'ks"k vuqnku

ls bls iwathxr va'knku esa varfjr fd;k tk;sxkA

d -

uxjikfydk }kjk Hkqxrs; lsokfuo`fÙk ykHk tSls isa'ku] minku vkfn ftUgsa uxjikfydk nsrh gS]

tc dHkh ns; gks] ekU; fd;s tk;saxsA

[k -

vkdfLed dehZ ds isa'ku fuf/k ds ns; va'knku dks ifjlaifRr ,oa ns;rk ds :i esa oÙkZeku

fu;eksads vuq:i ekU; fd;k tk;sxkA

x -

vodk'k uxnhdj.k dh ns;rk rc ekU; gksxh tc dHkh bldh jkf'k fu/kkZfjr gks tk;A

d -

fuos'k dks fuos'k ykxr ij ekU; fd;k tk;sxkA fuos'k dh ykxr esa fuos'k vftZr djus esa

fd;k x;k O;; rFkk vU; vuq"kaxh O;; Hkh 'kkfey fd;s tk;saxsA

[k -

lHkh nh?kZdkfyd fuos'k iqLrdksa esa vius ykxr ij fn[kk;s @ j[ ks tk;saxsA fQj Hkh ;fn buds

ewY; esa LFkk;h deh vk tk; rks rqyu&i= esa vafdr ewY; ds vuq:i bls fn[kk;k tk;sxkA

vYidkfyd fuos'k ewY; ;k cktkj ewY; ¼;fn ntZ gks½ esa ls tks de gksxk] ij fn[kk;s tk;saxsA

chrh vof/k esa laO;ogkj ;k vU; ?kVuk ;k 'kÙkZ tks Hkfo"; dh fdlh ?kVuk ds ifj.kkeLo:i gks

ldrh gS ftls vHkh ekuk tk ldrk gS ijUrq ftldh laHkkouk ugha gS] ls lacaf/kr dksbZ nkf;Ro

vkdfLed nkf;Ro dgykrk gSA ;g uxjikfydk ds fo#) mB [kM+k gksus okyk ,slk nkok gS

tks Hkfo"; dh vfuf'pr ?kVuk ds gksus dh vkdfLedrk ij vk/kkfjr gS ,oa ftldk foRrh;

fufgrkFkZ ys[kkad.k vof/k ds var esa vfHkfuf'p; ds ;ksX; gks Hkh ldrs gSa vkSj ugha Hkh!

vkdfLed ns;rkvksa dh fooj.kh esa fuEufyf[kr dk izdVu uxjikfydk dj ldrh gS%&

d -

iwathxr lafonkvksa ftudk dk;kZUo;u cpk gqvk gks rFkk ftudk izko/kku ugha gqvk gks]

[k -

uxjikfydk ds fo#) nk;j oknksa esa lfUufgr nkok dh jkf'k ftuesa ;fn uxjikfydk gkj

tkrh gS rks mldh ns;rk cu ldrh gSA

uxjikfydk ds fo#) nkos ftudh nsunkjh ugha ekuh x;h gS

570

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

?k-

vU; jkf'k ftuds fy, uxjikfydk dk nkf;Ro dfri; 'kÙkkZsa ds gksus ij curk gSA

27-57

uxjikfydk dks 'kkflr djus okys izko/kkuksa ,oa vf/kfu;eksa rFkk ljdkj ds funs'kksa ds vuq:i

uxjikfydk fuEufyf[kr lsokvksa ij ,d lgk;~; izfrosnu rS;kj djsxh ftls okf"kZd foRrh; foojf.k;ksa

ds lkFk vuqyXu fd;k tk;sxk %&

d -

tykiwfRrZ

[k -

fo|qr forj.k

x -

dwM+k mBkuk] Bksl vif'k"B dk mBko rFkk fuiVku

?k -

iFk iznhiu

p -

vLirky

N -

fo|ky;

27-58

lkg;~; izfrosnu fuEufyf[kr lkfj.kh 27-7 esa rS;kj fd;k tk ldrk gS

27-59

Åij esa of.kZr lkg;~; fd;s x;s O;; ds fo#) vftZr vk; esa deh dks bafxr djrk gSA

Lkgk;~; izfrosnu

lkfj.kh&27-7

&---------------ls -----------vof/k kfj.khdk lkg~;~; izfrosnu

vU; izdVu

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

571

27-60

bl [kaM esa uxikfydk ds ckjs esa vU; egRoiw.kZ foÙkh; lwpuk;sa tks foÙkh; foojf.k;ksa esa izdV

ugha dh tkrh gS] dk o.kZu gSA buesa 'kkfey gS %&

d -

fofHkUu ljdkjh vf/klwpukvksa ds v/;/khu ykHkkfUorksa ij fd;s x;s O;;ksa dk C;ksjk %&

ik"kZn rFkk egkikSj dks Hkqxrku fd;k x;k ekuns;

uxjikfydk ds izR;sd vk; ds ekeys esa fuEufyf[kr dks vyx&vyx fn[kk;k tk;sxk

o"kZ ds nkSjku okilh] NwV ,oa cV~Vs [kkrs esa Mkyh x;h jkf'kA

o"kZ ds nkSjku olwys x;s cdk;s

uxjikfydk ds yksd ys[kk esa iM+h vO;og`r jkf'k

O;;xr vuqnkuksa @ fuf/k;ksa dh jkf'k

27-61

mi;qZDr of.kZr izdVu ds vykos uxjikfydk fuEufyf[kr ds laca/k esa lwpuk ns ldrh gS %&

d -

dqy laifRr;ksa rFkk muls vftZr vk; dh rqyuk esa laifRr dj ds cdk;s dk izfr'kr ¼la[;k,oa

jkf'k½A

[k -

uxjikfydk {ks= esa izR;sd 1000 dh vkcknh ij uxjikfydk vLirkyksa esa l;~;k] vkS"k/kky;

,oa vU; fpfdRldh; lqfo/kk;sa

x -

uxjikfydk }kjk vius Jksr ls lapkfyr LokLF; dk;ZØe rFkk blls ykHkkfUorksa dh

tula[;k

?k -

ty la;kstuksa dh dqy la[;k] tkjh ekax] rFkk muds fo#) Js.khokj cdk;k ty la;kstuksa dk

izfr'kr ¼la[;k ,oa jkf'k esa½ rFkk mBk;s x;s mipkjh dne

P -

ty 'kqf)dj.k] ty forj.k dh ek=k rFkk muds fo#) fuxZr foi= ¼ek=k esa½

N -

xkM+s x;s cRrh ds [kaHkksa dh la[;k] {ks= tgka bUgsa xkM+k x;k gS ¼lkg;~; izfrosnu esa iFk iznhiu

ds O;; dh jkf'k fn[kk;h tk;sxh½

t -

izkI; dk vof/k fo'ys"k.k

> -

Hkqxrs; dk vof/k fo'ys"k.k

r -

varfjr laLFkkuksa dk O;; ftls iSr`d foHkkxksa us ogu fd;k gSA

Fk -

csgj izdVu rFkk iz'kklu ds fy, uxjikfydk }kjk ;Fkkfuf.kZr vU; fooj.k ftls izdV fd;k

tkuk gSA

27-62

eq[; uxjikfydk inkf/kdkjh ds izfrosnu esa vads{k.k izek.k&i= ij mudk earO;] ftlesa vads{kdksa }kjk

of.kZr 'kÙkkZsa ij viuk Li"Vhdj.k ftlesa ekeys ls lacaf/kr rFkk Li"V fd;s tk;saxs rFkk bl laca/k esa

mBk;s x;s dneksa dk mYys[k jgsxk] varfoZ"V gksxkA eq[; uxjikfydk inkf/kdkjh foRrh; fu"iknu

ladsrksa ij vk/kkfjr uxjikfydk ds dk;Zdyki ij Hkh viuk earO; nsaxsA fu"iknu ladsrksa esa tgka

izfrdwy ifj.kke iznf'kZr gksxhA muds laca/k esa os vius izfrosnu esa blds dkj.kksa rFkk bl {ks= esa csgÙkj

izn'kZu gsrq mBk;s x;s dneksa dh Hkh ppkZ djsaxsA

vads{k.k izek.k&i= esa of.kZr vkifÙk;ksa ,oa earO;ksa ij eq[; uxjikfydk inkf/kdkjh dk izfrosnu

572

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

27-63

blds vykos eq[; uxjikfydk inkf/kdkjh ds izfrosnu esa ;g mfYyf[kr jgsxk fd ys[kk vfHkys[k

vf/kfu;e] ys[kk gLrd] ds vuq:i la/kkfjr fd;s x;s gSa rFkk laO;ogkjksa ds ys[kkad.k rFkk okf"kZd foÙkh;

foojf.k;ksa dks rS;kj djrs le; leqfpr ys[kkad.k fl)karksa dks vaxhd`r fd;k x;k gSA

27-64

vuqeksnu gsrq lefiZr okf"kZd foÙkh; foojf.k;ksa ij foÙk dh LFkk;h l'kDr lfefr d`Ùk

dkjZokbZ izfrosnu rS;kj djsxhA bl izfrosnu esa ljdkj }kjk fofgr lwpuk ds vfrfjDr vads{k.k

izek.k&i= ,oa eq[; uxjikfydk inkf/kdkjh ds izfrosnu esa mBk;h x;h vkifRr;ksa ij uxjikfydk

}kjk fy;s x;s fu.kZ; dk foLr`r C;ksjkA

27-65

d`r dkjZokbZ izfrosnu esa funs'kd LFkkuh; fuf/k vads{kd ds vads{k.k izek.k&i= esa vafdr 'kÙkkZsa rFkk eq[;

uxjikfydk ds }kjk d`Ùk dkjZokbZ izfrosnu gsrq ,d [kaM fu/kkZfjr jgsxkA

27 -66

vuqikr nks vkadM+ksa ds chp xf.krh; laca/k gSA vuqikr fdlh foHkkx @ uxjikfydk ds dk;Zdyki

fu"iknu ds ladsr gSaA foÙkh; vuqikr fo'ys"k.k uxjikfydk ds foÙkh; foojf.k;ksa esa ntZ fofHkUu enksa ;k

enksa ds lewgksa ds chp ds vuqikrksa dk v/;;u gSA

27 -67

foÙkh; foojf.k;ka rS;kj gksus ij ys[kk foHkkx lkfj.kh 27-8 esa fn[kk;s x;s vuqikrksa dh x.kuk dj izLrqr

djsxkA

foÙk ds fy, xfBr l'kDr LFkk;h lfefr dk d`Ùk dkjZkbZ izfrosnu ¼,-Vh-vkj-½

foÙkh; vuqikr fo'ys"k.k

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

573

v/;k;&28

vads{k.k dh O;oLFkk

bl v/;k; ds var esa vki

28-1

Hkwfedk

28-2

bl v/;k; esa fuEu dk laf{kIr o.kZu gS%&

'kgjh LFkkuh; fudk; esa fofHkUu izdkj ds vads{k.k

lafon @ foRrh; fooj.k vads{k.k

vads{k.k O;oLFkk ds bl v/;k; dk mn~ns';

'kgjh LFkkuh; fudk;ksa esa fofHkUu vads{k.k O;oLFkkvksa ls vkidks voxr djkuk gSA

vkidks vads{k.k izfrosnu dk uewuk izi= miyC/k djkuk gSA

uxjikfydk esa fd;s tkus okys fofHkUu izdkj ds vads{k.kksa ls voxr gks tk;saxsA

vads{k.k ds {ks= ls voxr gksaxsA

vkids ikl uewuk vads{k.k izfrosnu jgsxkA

28-1

bl v/;k; esa 'kgjh LFkkuh; fudk;ksa ds fy, fofHkUu izdkj dh vads{k.k vko';drkvksa] vads{k.k

izfrosnu rFkk mi;ksfxrk izek.k*&i=ksa ds izi= rFkk mudh varoZLrq tks LFkkuh; 'kgjh fudk;ksa ls

lacaf/kr gS rFkk buds }kjk fd;s tkus gSa] dh foospuk gqbZ gSA

28-3

fcgkj uxjikfydk vf/kfu;e 2007 dh /kkjk&91 ds vuqlkj fo'ks"k fuf/k ys[kk ;fn dksbZ gks vkSj

rqyu&i= lfgr foRrh; fooj.k esa varfoZ"V uxjikfydk ys[kk dh tkap ,oa vads{k.k funs'kd LFkkuh;

fuf/k ys[kk ijh{kk vFkok mdus led{k inkf/kdkjh vFkok uxj fodkl ,oa vkokl foHkkx }kjk bl

fufer rS;kj dh x;h o`fRrd pkVMZ ,dkmUVsUVl dh uke lwph ls uxj fodkl ,oa vkokl foHkkx }kjk

fu;qDr ys[kk ijh{kd }kjk dh tk;sxhA ;g vads{k.k lafon vads{k.k ;k foRrh; fooj.k vads{k.k dgk

tkrk gSA

28-4

eq[; uxjikfydk inkf/kdkjh o"kZ dh lekfIr ds pkj ekg ds Hkhrj ,d foRrh; fooj.k rS;kj

djk;sxk ftlesa vk;&O;;] izkfIr Hkqxrku ys[kk vkSj rqyu&i= rFkk vuqlwfp;ka vUrfoZ"V gksaxhA rS;kj

foRrh; fooj.k eq[; uxjikfydk inkf/kdkjh }kjk l'kDr LFkk;h lfefr ds le{k izLrqr dh tk;saxh tks

bldh ijh{kk ds mijkar bls vaxhdkj djsaxs rFkk bl fufer ys[kk ijh{kd dks iszf"kr djsaxsA

28-5

ys[kk ijh{kd izR;sd o"kZ flrEcj ds rhl rkjh[k rd viuk ys[kk ijh{kk izfrosnu eq[; uxjikfydk

inkf/kdkjh ds le{k izLrqr djsaxsA ys[kk ijh{kd vius izfrosnu esa fuEufyf[kr varfoZ"V djsaxs %&

,slk izR;sd Hkqxrku tks ys[kk ijh{kd dks fof/k ds izfrdwy izrhr gksA

[k-

fdlh deh vFkok gkfu dk ys[kk tks fdlh O;fDr dh ?kksj vogsyuk vFkok dnkpkj ds dkj.k

gq;h izrhr gksA

fdlh O;fDr }kjk izkIr fdlh jde dk ys[kk ftls ys[kk esa lfEefyr fd;k tkuk pkfg, Fkk

ysfduftls 'kkfey ugha fd;k x;k gks vkSj

?k-

ys[kk esa dksbZ rkfRod vukSfpR; ;k vfu;ferrkA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

577

28-6

eq[; uxjikfydk inkf/kdkjh l'kDr LFkk;h lfefr ds le{k ls ijhf{kr foRrh; fooj.k rqyu&i=]

laijh{kk] izfrosnu ds lkFk ys[kk ijh{kd dk izfrosnu vkSj mu ij viuh fVIi.kh is'k djsxk tks

tkapksijkar mUgsa viuh fVIi.kh ds lkFk] ;fn dksbZ dks] uxjikfydk ds le{k izLrqr djsxhA

28-7

eq[; uxjikfydk inkf/kdkjh uxjikfydk }kjk foRrh; fooj.k] rqyu&i=] laijh{kk izfrosnu vaxhdkj

fd;s tkus ds ckn ml ij dh x;h dkjZokbZ dk izfrosnu jkT; ljdkj dks vxzlkfjr djsxk vkSj bldh

,d izfr ys[kk ijh{kd ,oa fu;a=d egkys[kkdkj ijh{kd dks Hkh HkstsxkA

28-3

foRrh; foojf.k;ksa dk uewuk vads{k.k izfrosnuA

28-8

ys[kk ijh{kd ds izfrosnu esa mfYyf[kr jgsxkA

mUgksaus mu lwpukvksa ,oa Li"Vhdj.kksa dk izkIr fd;k gS tks mudh vf/kdre tkudkjh ,oa

fo'okl esa ys[kk ijh{kk ds fy, vko';d FksA

[k-

D;k muds fopkj ls izkf/kdkj lacaf/kr vf/kfu;e] ys[kk gLrd] fu;eksa ,oa vU; 'kRrksa }kjk

;Fkk vko';d leqfpr ys[kkiqLrd la/kkfjr gS tSlk fd 'kgjh LFkkuh; fudk; ds bu

vfHkys[kksa dh ijh{kk ls izrhr gksrk gSA

D;k 'kgjh LFkkuh; fudk; dk rqyu&i=] vk; ,oa O;; fooj.k] izkfIr ,oa Hkqxrku fooj.k rFkk

uxnh izokg fooj.k ftu ij izfrosnu esa ppkZ dh x;h gS] ys[kkiqLrksa ds vuq:i gSaA

?k-

D;k leqfpr vkarfjd fu;a=.k dk vuqikyu fd;k x;k gS\

D;k fdlh O;fDr dh ?kksj vogsyuk vFkok dnkpkj ds dkj.k dksbZ deh ;k gkfu gq;h gS\;fn

gk¡ rks gkfu dh jkf'k vafdr dh tkuh pkfg,A

N-

D;k 'kgjh LFkkuh; fudk; dh vksj ls izkIr dh x;h jde ftls ys[kk esa lfEefyr fd;k tkuk

Fkk] 'kkfey fd;k x;k gS\

D;k ys[kk ijh{kk ds nkSjku dksbZ rkfRod vukSfpR; ;k vfu;ferrk] ftudk Åij esa mYys[k

ugha gqvk gS] muds }kjk ik;h x;h gSA

28-9

D;k vuqPNsn 28-8 esa mBk;k x;k dksbZ fcUnq izfrdwy rjhds ls mRrfjr gks ;k l'kRrZ gks rks

ys[kk ijh{kd dk izfrosnu blds dkj.kksa dks crk;sxk rFkk vyx ls Li"Vhdj.k nsrs gq, ;fn laHko gks rks

blds lkaf[;dh; izHkko dks Hkh lfEefyr djsxk\

28-10

mi;qZDr vads{k.k izfrosnu ds vykos] ys[kk ijh{kd vius ys[kk ijh{kk izfrosnu ds vuqyXud ds :i esa

fuEu ckrksa ij viuk earO; vafdr djsxk%&

1 -

D;k 'kgjh LFkkuh; fudk; }kjk fd;s x;s lHkh O;; ewy ;k fQj ckn esa Lohd`r vk;&O;;d

dsv/khu leqfpr izko/kku }kjk izkf/kd`r gSA

D;k 'kgjh LFkkuh; fudk; dk cdk;k ,oa izkIr gq;h jkf'k fu/kkZfjr le;&lhek esa ys[kk esa

lfEefyr dh x;h gS\

D;k lHkh laO;ogkj vk;] O;;] ifjlaifRr;ka ,ao ns;rk;sa lgh&lgh oxhZd`Ùk gSa\

4 -

D;k lHkh dk;kZsa ij O;; Hkkfjr djus ls lacaf/kr foi= rFkk vU; O;; ds leFkZu esa leqfpr

izek.k&i= lefiZr fd;s x;s gsaS\vkSj D;k Lohd`r ;kstuk ,oa izkDdyuksa esa l{ke izkf/kdkj dh

Lohd`fr ds fcuk dksbZ fopyu ugha gqvk gS\

578

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

5 -

D;k fo'ks"k vuqnkuksa ds :i esa izkIr jkf'k;ksa dk mi;ksx mUgha mn~ns';ksa ds fy, fd;k x;k gS

tks vuqnku Lohd`fr vkns'k esa mfYyf[kr gSa\

6 -

D;k lacaf/kr dkuwuksa ds v/;/khu ;Fkk izko/kkfur fo'ks"k fuf/k;ksa dk J`tu gqvk gS D;k fo'ks"k

fuf/k;ksa dk mi;ksx mu mn~ns';ksa dh iwfRrZ ds fy, fd;k x;k gS ftuds fy, fo'ks"k fuf/k

J`ftr gS\

7 -

D;k 'kgjh LFkkuh; fudk;sa LFkk;h ifjlEifRr;ksa ds iw.kZ fooj.kksa ds vfHkys[k ftuesa la[;kRed

C;ksjk] LFkkuh; ifjlEifRr;ksa dh fLFkfr] varfoZ"V gks la/kkfjr djrh gSa\D;k izca/ku }kjk bu

LFkk;h ifjlEifRr;ksa dk mfpr varjkyksa ij HkkSfrd lR;kiu djk;k x;k gS\D;k bl lR;kiu

ds le; dksbZ egRoiw.kZ folaxfr;ka ns[kh x;h gS vkSj ;fn gka] rks ys[kkiqLr esa bu ij leqfpr

O;ogkj fd;k x;k gS\

8 -

D;k 'kgjh LFkkuh; fudk; }kjk leqfpr varjkyksa ij HkaMkjksa dk HkkSfrd lR;kiu djk;k x;k

gS\

9 -

D;k LFkkuh; 'kgjh fudk; }kjk viuk;s x;s HkaMkj ds HkkSfrd lR;kiu ds rjhds ;qfDrlaxr

rFkk i;kZIr gSa\;fn ugh arks bu izfdz;kvksa dh dfe;ka izfrosfnr dh tkuh pkfg,A

10 -

D;k HkaMkjksa ds HkkSfrd lR;kiu ds nkSjku HkaMkj vfHkys[kksa dh rqyuk esa dksbZ egRoiw.kZ

folaxfr;kans[kh x;h gS vkSj ;fn gka rks bu ij ys[kk iqLrdksa esa leqfpr O;ogkj gqvk gS\

11 -

D;k HkaMkj dk ewY;kad.k ys[kk gLrd esa of.kZr ys[kkad.k ds fl)karksa ds vuq:i gqvk gS \D;k

HkaMkj ds ewY;kad.k dk vk/kkj ogh gS tks fiNys o"kZ Fkk\ ;fn ewY;kad.k ds vk/kkj esa dksbZ

ifjorZu gqvk gks rFkk bl fopyu ds dkj.k dksbZ egRoiw.kZ izHkko iM+k gks rks mls izfrosfnr

fd;k tk;A

12 -

D;k ftu i{kksa dks _.k ;k _.k dh izd`fr ds vfxze fn;s x;s gSa] ds }kjk 'kRrksaZ ds vuq:i

ewy/ku dk Hkqxrku fd;k tk jgk gS\lkFk gh C;kt dk Hkqxrku Hkh fu;fer gS vkSj ;fn ugha rks

ewy/ku ,oa C;kt olwyh ds fy, 'kgjh LFkkuh; fudk; }kjk leqfpr dne mBk;s x;s gSa\

13 -

D;k HkaMkj blds vo;oksa] la;a= ,oa e'khujh] midj.k ,oa vU; ifjlEifRr;ka vkfn ds dz; ds

fy, i;kZIr vkarfjd fu;a=.k izfdz;k oRrZeku gS\

14 -

D;k vuqi;ksxh ;k {kfrxzLr HkaMkj dh igpku ds fy, leqfpr izfdz;k miyC/k gS rFkk ys[kk esa

bl laca/k esa gkfu ds fy, dksbZ izko/kku fd;k x;k gS\

15 -

D;k 'kgjh LFkkuh; fudk; fu;fer :i ls Hkfo"; fuf/k cdk;s rFkk is'kkdj tks dkVs x;s gSa]

dk fu;fer Hkqxrku lacaf/kr inkf/kdkfj;ksa ds ;gka dj jgs gSa] vkSj ;fn ugha rks cdk;k fdl

gn rd gS\

16 -

D;k 'kgjh LFkkuh; fudk; Jksr ls dkVh x;h dj vk;dj ,oa dk;Z lafonk dj ,oa vU;

laoS/kkfud cdk;ksa dks fu;fer :i ls tek dj jgs gSa\vkSj ;fn ugha rks bl foyac dk dkj.k

mldh izd`fr rFkk ugha tek dh x;h jkf'k

17 -

D;k dksbZ O;fDrxr O;; jktLo ys[kk esa Hkkfjr fd;k x;k gS\ ;fn gka rks mldk fooj.kA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

579

28-11

ys[kk ijh{kd ds izfrosnu esa mu ckrksa ij fo'ks"k izfrosnu fn;k tk;sxk tks ljdkj] LFkkuh; 'kgjh

fudk; vkSj @ ;k izkf/kdkj tSlk lacaf/kr vf/kfu;e ds vuqlkj vko';d gks }kjk vads{k.k ds {ks= esa

ykus dk funsZ'k gksA

28-12

fu;a=d egkys[kk ijh{kd uxjikfydkvksa ds ys[kk dh uewuk tkap ds fy, fcgkj uxjikfydk vf/kfu;e

dh /kkjk&91 ds v/khu izkf/kd`r gSA izfrosnu LFkk;h l'kDr lfefr ds le{k mi&LFkkfir dh tk;sxh

ftlds ikl uewuk tkap dk izfrosnu jkT; ds fo/kku eaMy dks Hkstus dk foosdkf/kdkj gSAblds

vfrfjDr lHkh uxj fudk;ksa ds fy, egkys[kk ijh{kd }kjk cuk;k x;k okf"kZd lesfdr izfrosnu jkT;

fo/kku lHkk ds nksuksa lnuksa esa j[ks tk;saxsA

uxjikfydk dk vkarfjd vads{k.k funs'kd] LFkkuh; fudk; ys[kk ijh{kk }kjk bl fufeRr rS;kj dh x;h

o`fRrd pkVMZ ,dkmUVsUVl dh uke lwph esa lwphc) QeZ }kjk vxys o"kZ ds ekpZ rd iwjk fd;k tkuk

gSA ;g iwjs o"kZ vuojr pyrk jgsxkA bl izdkj fu;qDr vkarfjd vads{kd viuk izfrosnu lh/ks LFkk;h

l'kDr lfefr ds le{k izLrqr djsxk ftldh ,d izfr eq[; uxjikfydk inkf/kdkjh rFkk funs'kd]

LFkkuh; ys[kk ijh{kd dks Hksth tk;sxhA

28-14

izR;sd vof/k ds var esa vads{kd frekgh rd fd;s dk;Z {ks= ij ,d izek.k&i= uxjikfydk vk;qDr dks

lefiZr dj ldrk gSA bl izek.k&i= dk ijkef'kZr izi= fuEuor~ gks ldrk gS %&

izekf.kr fd;k tkrk gS fd eSaus---------------ls---------- rd dh vof/k dk ys[kk vadsf{kr fd;k gS tks lgh

¼fuEufyf[kr viokn okys enksa dks NksM+dj½ ik;s x;s gSaA vioknksa dk foLr`r fooj.k fn;k tk;A

28-15

vkarfjd vads{k.k izfrosnu lefiZr djrs le; ys[kk ijh{kd de&ls&de fuEu dk lR;kiu dj ysxk

1 -

D;k izkFkfed izfof"V dh iqLrdksa ls lacaf/kr [kkrk ds ys[kkvksa esa lgh&lgh izfof"V dh x;h gS\

2 -

D;k 'kgjh LFkkuh; fudk; }kjk ys[kk gLrd @ vU; ykxw fofu;eksa esa ;Fkk fofgr lHkh

ys[kkiqLr ,oa iwjd iaft;ka leqfpr <ax ls la/kkfjr dh x;h gS\

3 -

D;k frekgh foRrh; fooj.k ys[kkiqLrksa esa dh x;h okLrfod izfof"V;ksa ij vk/kkfjr gS\

4 -

D;k vof/k ds var esa ;gka fu/kkZfjr lek/kku izfdz;kvksa dk vuqikyu gqvk gS\

5 -

D;k cSad lek/kku fooj.k rS;kj fd;s x;s gSa vkSj os lgh gS\

6 -

D;k ljdkj ls izkIr lHkh vuqnku vius ldy ewY; ij ys[kkafdr fd;s x;s gSa vkSj D;k

fofHkUu ys[kksa esa mudh leqfpr izfof"V;ka gq;h gSa\

7 -

blds vfrfjDr vkarfjd ys[kk ijh{kd ;g Hkh vafdr djsxk fd

8 -

D;k lHkh laO;ogkj vk;] O;;] ifjlEifRr;ka ,oa nkf;Ro lgh&lgh oxhZd`r dh x;h gS rFkk

bUgsa i;kZIr foLrkj ls fy[kk x;k gSA

iwjd @ tkap vads{k.k

28-13

vkarfjd vads{k.k

vkarfjd vads{k.k izfrosnu @ izek.k&i=

580

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

9 -

D;k vkyksP; o"kZ esa uxjikfydk }kjk Lohd`r ;k izkIr lHkh vuqnkuksa dk leqfpr <ax ls

ys[kkad.k gks x;k gS rFkk D;k bu vuqnkuksa esa ls LFkkuh; 'kgjh fudk; ds ikl yafcr cdk;k ds

fo#) dksbZ dVkSrh gq;h gS\D;k bu dVkSfr;ksa dks leqfpr rjhds ls ys[kkafdr fd;k x;k gS\

10 -

D;k oS/kkfud izko/kku ds vuq:i fo'ks"k fuf/k;ka J`ftr gq;h gSa rFkk D;k fo'ks"k fuf/k;ksa dk

mi;ksx mUgha mn~ns';ksa ds fy, dh x;h gS ftuds fy, fuf/k;ka J`ftr dh x;h gSa\

11 -

oRrZeku o"kZ esa dk;kZfUor gks jgs lafonkvksa es D;k Lohd`r :ikad.k rFkk izkDdyu esa l{ke

izkf/kdkj dh Lohd`fr ds fcuk dksbZ gsj&Qsj fd;k x;k gS\

12 -

D;k 'kgjh LFkkuh; fudk; us LFkk;h ifjlEifRr;ksa ds iw.kZ fooj.k ds vfHkys[k ftlesa

la[;kRed fooj.k] LFkk;h ifjlEifRr;ksa dh fLFkfr vafdr gks] leqfpr :i ls la/kkfjr fd;k

gS\D;k bu LFkk;h ifjlEifRr;ksa dk leqfpr varjky ij HkkSfrd lR;kiu fd;k x;k gS\rFkk

bl lR;kiu esa dksbZ mYys[kuh; folaxfr ik;h x;h gS vkSj ;fn gka] rks bUgsa ys[kkiqLrdksa esa

lqefpr <ax ls O;ogkj gqvk gS\

13 -

D;k 'kgjh LFkkuh; fudk;ksa }kjk iV~Vs ij fn;s x;s lEifRr ds ekeys esa iV~Vk fdjk;s LFkkuh;

'kgjh fudk; }kjk laxzfgr fd;s x;s gSa rFkk fe;kn iw.kZ gksus ds ckn budk uohdj.k gqvk gS\

14 -

D;k 'kgjh LFkkuh; fudk; }kjk leqfpr varjkyksa ij HkaMkjksa dk HkkSfrd lR;kiu djk;k x;k

gS\

15 -

D;k LFkkuh; 'kgjh fudk; }kjk HkaMkj ds HkkSfrd lR;kiu gsrq viuk;s x;s rjhds ;qfDrlaxr

rFkk i;kZIr gS\;fn ugha] rks bu rjhdksa dh dfe;ka izfrosfnr dh tkuh pkfg,\

16 -

D;k HkaMkjksa ds HkkSfrd lR;kiu ds nkSjku HkaMkj vfHkys[kksa dh rqyuk esa dksbZ mYys[kuh;

folaxfr;ka ik;h x;h gS vkSj ;fn gka rks bu ij ys[kk iqLrdksa esa leqfpr O;ogkj gqvk gS\

17 -

D;k vuqi;ksxh ;k {kfrxzLr HkaMkj lkefxz;ksa dh igpku ds fy, leqfpr izfdz;k miyC/k gS

rFkk ys[kk esa blls lacaf/kr gkfu ds fo#) izko/kku fd;k x;k gS\

18 -

D;k HkaMkj dk ewY;kad.k fu;eksa esa of.kZr ys[kkad.k ds fl)karksa ds vuq:i gqvk gS\ D;k

HkaMkj ds ewY;kad.k dk vk/kkj ogh gS tks fiNys o"kZ Fkk\;fn ewY;kad.k ds vk/kkj esa dksbZ

ifjorZu gqvk gks rks bl fopyu ds dkj.k dksbZ egRoiw.kZ izHkko iM+k gks rks mls izfrosfnr

fd;k tk;A

19 -

D;k ftu i{kksa dks _.k ;k vfxze 'kgjh LFkkuh; fudk;ksa }kjk fn;s x;s gSa] os 'kRrksZa ds vuq:i

ewy/ku dk Hkqxrku dj jgs gSaA lkFk gh os C;kt Hkqxrku Hkh fu;fer :i ls dj jgs gSa vkSj

;fn ugh arks ewy/ku ,oa C;kt dh olwyh ds fy, uxjikfydk }kjk leqfpr dne mBk;s x;s

gSa\

20 -

D;k uxjikfydk dfeZ;ksa dks fn;s x;s vfxze rFkk ml ij yxs C;kt dh olwyh fu;fer :i ls

gks jgh gS\

21 -

D;k HkaMkj] blds vo;oksa] la;a= ,oa e'khujh] midj.k rFkk vU; ifjlEifRr;ksa vkfn ds dz;

ds fy, i;kZIr vkarfjd fu;a=.k izfdz;k miyC/k gS\

22 -

D;k dz; ds fy, ykxw fu;eksa ,oa izfdz;kvksa dk vuq'kj.k fd;k tkrk gS vkSj ;fn gka rks

egRoiw.kZ fopyu dh igpku dj izfrosfnr fd;k tkuk pkfg,\

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

581

23 -

D;k uxjikfydk }kjk oS/kkfud dVkSfr;ka ftuesa Jksr ls dj dVkSrh] lsokdj] oSV] dk;Z

lafonk dj] ljdkj dks Hkqxrs; 'ks"k vkfn lfEefyr gSa] dks fu;fer :i ls tek fd;k tkrk gS

vkSj ;fn ugh arks blds foyac dk dkj.k rFkk tek ugha dh x;h jkf'kA

24 -

D;k uxjikfydk deZpkfj;ksa izfrfu;qDr deZpkfj;ksa lfgr ds isa'ku ,oa vodk'k uxnhdj.k

va'knku ;k vU; jkf'k tks deZpkfj;ksa ds lsokfuo`Rr ykHkksa ls lacaf/kr gS ,oa ftuds fy,

uxjikfydk mRrjnk;h gS] dks fu;fer :i ls Hkstrh gSA

25 -

D;k dksbZ O;fDrxr O;; uxjikfydk ds ys[kk esa Hkkfjr fd;k x;k gS vkSj ;fn ,slk gks rks

mldk C;ksjk\

26 -

D;k LFkkuh; 'kgjh fudk; ds lHkh cSad ys[kkvksa ds cSad lek/kku fooj.k leqfpr :i ls rS;kj

fd;s tkrs gSa rFkk rn~uq:i fu;fer varjky ij la'kks/ku izfof"V;ka ikfjr djus tSlh mipkjh

dne mBk;s x;s gSa\

27 -

D;k fofgr vof/k var rFkk lek/kku i)fr;ka fu;ekuqlkj vuqikfyr dh x;h gS\

28 -

D;k uxjikfydk }kjk fd;s x;s lHkh O;; ewy ;k ckn esa Lohd`r vk;&O;;d ds v/khu

leqfpr izko/kku }kjk izkf/kd`r gS\rFkk bu lHkh ekeyksa esa ;s fof/klEer~ gS\

29 -

D;k lHkh jktLo dk leqfpr fu/kkZj.k] ys[kkad.k] laxzg.k fd;k x;k gS rFkk lkef;d vk/kkj

ij olwyh dh dkjZokbZ gq;h gS\

30 -

D;k uxjikfydk ds lHkh cdk;s ,oa olwyh dh jde fofgr dkykof/k esa ys[kk esa 'kkfey dj

yh x;h gS rFkk lHkh ekeys fof/klEer~ gSa\

31 -

D;k lHkh dk;kZsa ij O;; Hkkfjr djus laca/kh foi= rFkk vU; O;; ds leFkZu esa leqfpr

izek.k&i= fn;s x;s gSa vkSj Lohd`r ;kstuk ,oa izkDdyu esa l{ke izkf/kdkj dh Lohd`fr ds

fcuk dksbZ fopyu ugha gqvk gS\

32 -

D;k fo'ks"k vuqnkuksa ds :i esa izkIr jkf'k;ksa dk mi;ksx mUgha mn~ns';ksa ds fy, fd;k x;k gS

tksvuqnku Lohd`fr vkns'k esa mfYyf[kr gSa\

33 -

,slk dksbZ fcUnq ftls ljdkj] uxjikfydk vkSj @ ;k izkf/kdkj tSlk lacaf/kr vf/kfu;e ds

vuqlkj vko';d gks }kjk ftls vads{k.k ds {ks= esa ykus dk funs'k gks

34 -

,slk dksbZ fcUnq ftls uxjikfydk lfEefyr djuk pkgsa\

28-16

lafon @ foRrh; fooj.k ys[kk ijh{kk rFkk ys[kk ds vkarfjd vads{k.k ds vykos jkT; ljdkj ;k

uxjikfydk ;fn mi;qDr le>s] fof'k"V en vFkok enkoyh ftudh iw.kZ tkap visf{kr gks] ls laca)

fo'ks"k ys[kk ijh{kk ds lapkyu gsrq ys[kk ijh{kd dh fu;qfDr dj ldsxhA

28-17

uxjikfydk izR;sd o"kZ igyh cSBd esa vFkok blds i'pkr~ fdlh cSBd esa ;FkklaHko 'kh?kz uxjikfydk

ys[kk lfefr dk xBu djsxhA bl lfefr esa ik"kZnksa }kjk vius chp ls pqus x;s oSls ik"kZn tks LFkk;h

l'kDr lfefr ds lnL; ugha gks rFkk O;fDr ftUgsa foRrh; ekeys dk Kku ,oa vuqHko izkIr gks rFkk

ftuds uke uxjikfydk }kjk fufnZ"V gksa] lfEefyr fd;s tk;saxsA

fo'ks"k ys[kk ijh{kk

uxjikfydk ys[kk lfefr }kjk vfHkys[kksa dh ijh{k.k

582

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

28-18

uxjikfydk ys[kk lfefr ds dRrZO;

d -

uxjikfydk }kjk vius O;; ds fy, iznRr /kujkf'k ds fofu;kstu dks n'kkZrs gq, uxjikfydk

ds ys[kk dh tkap djuk rFkk uxjikfydk ds okf"kZd foRrh; ys[kk dk ijh{k.k djukA

[k -

/kkjk&90 ds v/khu fu;qDr ys[kk ijh{kd }kjk izLrqr uxjikfydk ds ys[kk izfrosnu dk

ijh{k.k ,oa tkap djuk vkSj Lo;a dks larq"V djuk fd ys[kk esa fufnZ"V /kujkf'k tks laforfjr

dh x;h Fkh rFkk ftls ftu dk;kZsa vFkok iz;kstukas ds fy, miyC/k djk;k x;k Fkk muds

vuq:i mudk O;; ml O;; ds fu;a=.k inkf/kdkjh dh vuqefr izkIr dj fd;k x;k FkkA

x -

le;≤ ij ,sls ijh{k.k ,oa tkap rFkk izR;sd o"kZ uxjikfydk dks viuk izfrosnu lefiZr

djukA

?k -

,sls ekeys esa tc jkT; ljdkj vFkok uxjikfydk }kjk fdlh izkfIr jlhn ;k O;; ds fo'ks"k

vads{k.k dh vis{kk dh x;h gks] /kkjk&96 ds v/khu ys[kk ijh{kd ds izfrosnu ij fopkj djuk

vFkok uxjikfydk ds HkaMkj vkSj lap; dh ys[kk dk ijh{k.k djuk vFkok uxjikfydk dh

laink ftuesa Hkw&laink ,oa Hkou lfEefyr gS] dh rkfydk dh tkap djuk

p -

vU; fofgr dk;kZsa dk fu"iknu djuk

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

583

v/;k;&29

29 -

vkjafHkd rqyu&i= rS;kj djus ds fy, ekxZfunZs'k

bl v/;k; dk mn~ns'; gS&

bl v/;k; ds var esa vki leFkZ gksaxs&

29-1

izLrkouk

ifjHkk"kk;sa

uxjikfydk dh uxn vk/kkfjr ,dy izfof"V ys[kkad.k iz.kkyh ftl o"kZ izksnHkwr vk/kkfjr nksgjh izfof"V

ys[kkad.k iz.kkyh esa ifjofrZr gq;h gks] ml o"kZ ds igyh vizSy dk vkjafHkd rqyu&i= rS;kj djus ls

lacaf/kr ekxZ funZs'k iznku djukA

fofHkUu ifjlEifRr;ksa ,oa ns;rkvksa ds fy, foLr`r fooj.k rS;kj djus rFkk vkjafHkd rqyu&i= esa

lfEefyr djus ds fy, rS;kj dh tkus okyh ys[kk izfof"V;ksa] fofHkUu ifjlEifRr;ksa ,oa ns;rkvksa ds fy,

foLr`r fooj.k rS;kj djus rFkk ftl foRrh; o"kZ esa izksnHkwr vk/kkfjr nksgjh ys[kkad.k iz.kkyh vaxhd`r

dh x;h gks] ml o"kZ ds ys[kk ds lkFk vkjafHkd rqyu&i= esa lfEefyr dh tkus okyh ys[kk izfof"V;ksa dks

rS;kj djus dh tkudkjh izkIr dj ldsaxhA

29-1

bl v/;k; esa fuEufyf[kr vkfLr;ksa ,oa nkf;Roksa ls lacaf/kr lwpuk laxzg.k gsrq ekxZ funZs'k rFkk

izi= varfoZ"V gSA buls 'kgjh LFkk;h fudk; ds vkjafHkd rqyu&i= dks rS;kj djus esa lqfo/kk

gksxhA

29-2

LFkk;h

ifjlEifRr;ka

buesa

vkfLr;ka

'kkfey

gSa

ftudk

mi;ksx

LFkkuh;

'kgjh

fudk; foLrkfjr vof/k rd djsxkA blesa vpy laifRr;ka tSls Hkwfe] Hkou] iqy vkfn rFkk py laifRr

tSls okgu] la;a= ,ao e'khujh] miLdj rFkk fQDlj vkfn lfEefyr gSA

[k-

vpy laifRr;ka

buesa os laifRr;ka 'kkfey gS ftudh fLFkfr cnyh ugha

tk ldrhA

py laifRr;ka

os laifRr;ka gSa ftudh fLFkfr ifjorZu'khy gSA

?k-

pkyw ifjlEifRr;ka

buesa vYi vof/k lkekU;r% ,d o"kZ ls de vof/k okys

enks dks j[kk tkrk gSA bu enksa dk lkekU;r% ;k rks

,d o"kZ ls de vof/k esa mi;ksx dj fy;k tkrk gS ;k

bUgsa uxnh ;k uxnhrqY; esa cny fn;k tkrk gSA

mnkgj.kkFkZ laifRr dj ls izkI;] ty izHkkj ls izkI;]

nokb;ksa dh lEink] [kirokyh lkefxz;ka vkfnA

fuos'k

uxnh

cpr

fuos'k

cuh

foRrh;

ifjlEifRr;kaA

N-

pkyw ns;rk;sa

'kgjh LFkkuh; fudk; ds fo#) ckg~; i{kksa ds nkoksa

tks fdlh cdk;k ;k Hkqxrs; ls lacaf/kr gks]

584

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

fjtoZ fuf/k

'kgjh LFkkuh; fudk; ds vyx j[kh x;h ;k

d.kkZafdr fuf/k tks fo'ks"k nkf;Ro ,oa izfrc)rk dks

iwjk djus ds fy, gksA mnkgj.kkFkZ isa'ku fuf/k ml

jkf'k dk izfrfuf/kRo djrh gS tks Hkfo"; esa isa'ku dh

ns;rk dh iwfRrZ ds fy, vyx j[k nh x;h gSA

29-3

ifjlEifRr;ka ,oa nkf;Ro ftuds fy, izi= ,oa ekxZ funZs'k fn;s x;s gSa dk fooj.k fuEufyf[kr gS %&

vpy laifRr

Hkwfe ¼izi=&1½

Hkou ¼izi=&2½

lM+d] ekxZ] xfy;ka rFkk iSnyxkeh iFk ¼izi=&3½

iqy] iqfy;k] mifjikjiFk] Hkwfexr ikj iFk ,oa dktos ¼izi=&4½

ukyk ftuesa Hkw&xHkhZ; ukyk 'kkfey gks] ¼izi=&5½

ty ladeZ forj.k ¼izi=&6½

lkoZtfud iznhiu iz.kkyh ¼izi=&7½

tyk'k; ,oa rkykc ¼izi=&8½

iwathxr tkjh dk;Z ¼izi=&9½

py laifRr

la;a= rFkk e'khujh ftuesa ty ladeZ rFkk ukyk dh e'khujh lfEefyr gS ¼izi=&10½

okgu ¼izi=&11½

miLdj ,oa fQDlj ¼izi=&12½

dk;kZy; midj.k ¼izi=&13½

vU; midj.k& ¼izi=&14½

i'kq/ku ¼izi=&15½

jksdM+ 'ks"k ¼izi=&17½

cSad 'ks"k ¼izi=&18½

laosndksa @ vkiwfRrZdRrkZvksa dks iznRr vfxze dk C;ksjk ¼izi=&19½

deZpkfj;ksa dks fn;s x;s _.k ,oa vfxze dk C;ksjk ¼izi=&20½

LFkk;h ifjlEifRr;ka

[k-

fuos'k ¼izi=&16½

pkyw ifjlaifRr;ka

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

585

izkI; ftuesa dj] ty izHkkj] fdjk;k vkfn 'kkfey gS ¼izi=&21½

izkI; vuqnku ¼izi=&22½

foHkkxokj laink ¼izi=&23½

lesfdr laink ¼izi=&23 ,½

fd;s x;s tek dk fooj.k& ¼izi=&24½

Hkqxrs; _.k ¼izi=&25½

vO;og`r vuqnku ¼izi=^26½

fjtoZ fuf/k;ka & ¼izi=&27½

pkyw ns;rk;sa

izkIr tek dk fooj.k ¼izi=&28½

foi= ,oa vU; Hkqxrs; dk C;ksjk ¼izi=&29½

29-4

bl [kaM esa ifjlEifRr;ksa ,oa nkf;Roksa ds izi= rS;kj djus vuqikfyr fd;s tkus okys lkekU;

ekxZ funZs'kksa dk fooj.k gSA fdlh ifjlEifRr ;k ns;rk ds fy, ¼;fn vko';d gks½ rks vyx ls

ekxZ n'kZu lacaf/kr izi= ij fn;k tk ldrk gSA

29-5

tgka rd laHko gks foHkkxokj C;ksjs bdV~Bs fd;s tkus pkfg, vkSj rc mudk lesdu fd;k tkuk pkfg,

rkfd 'kgjh LFkkuh; fudk; dh iwjh rLohj izLrqr dh tk ldsA mnkgj.k ds fy, izi=&12 & miLdj

,oa fQDlj] izi=&13& dk;kZy; midj.k] izi=&14& vU; midj.k] izi=&15 i'kq/ku ,oa vU; izi=

izR;sd vkS"k/kky;] vLirky] izlwfr x`g] i'kqvksa ds rkyc rFkk LokLF; foHkkx ds v/khu fofHkUu fLFkfr;ksa

esa miyC/k ifjlEifRr;ksa ls lacaf/kr lwpuk;sa ,df=r dh tk;sxh rFkk rc mUgsa foHkkxh; Lrj ij

lesfdr fd;k tk;sxkA

29-6

'kgjh LFkkuh; fudk; vyx&vyx ny xfBr dj ldrh gSA ;g ny ,d fuf'pr le;&lhek esa

izko/kkfur izi=ksa esa lwpuk;sa miyC/k djkus gsrq mRrjnk;h gksaxhA eq[; vfHk;ark] ys[kk foHkkx ds iz/kku]

vads{k.k foHkkx ds iz/kkuksa dh lapkyu lfefr izR;sd Js.kh dh ifjlEifRr;ksa ds fy, lwpuk laxzfgr djus

ds dk;Z esa leUo; djus dk nkf;Ro ogu djsxhA ifjlaifRr;ksa ftuds fy, vyx&vyx ny xfBr

fd;s tk ldrs gSa ds mnkgj.k dh ,d lwph fuEufyf[kr gS %&

Hkwfe

Hkou& bl ny esa ,d vlSfud vfHk;ark ;k vf/kekur% ,d lajpuk vfHk;ark 'kkfey gjuk

pkfg,A

iFk] ekxZ ,oa xfy;ka&bl ny esa ,d vlSfud vfHk;ark 'kkfey jguk pkfg,A

iqy iqfy;k] mifj ikjiFk Hkwfexr ikj iFk rFkk dkWtos& bl ny esa vlSfud vfHk;ark ,oa

vf/kekur% lajpuk vfHk;ark 'kkfey jguk pkfg,A

miLdj ,oa fQDlj vkfn

lkekU; ekxZ funs'k

586

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

29-7

lapkyu lfefr ds lokZaxh.k i;Zos{k.k esa vU; Jsf.k;ksa ds LFkk;h ifjlEifRr;ksa ls lacaf/kr lwpuk

,df=r djus ds fy, vyx&vyx ny cuk;s tk ldrs gSaA ,df=r lwpuk ij lacaf/kr lfefr

viuk gLrk{kj djsaxsA bls lapkyu lfefr ds lnL; vfHkizekf.kr djsaxsA

29-8

;g lq>ko fn;k tk ldrk gS fd ,d vkSicaf/kd rqyu&i= foRrh; o"kZ ds 31 fnlEcj rd rS;kj fd;k

tk; rkfd vxys foRrh; o"kZ ds 1 vizSy ls 'kh?kz ,oa n{krkiw.kZ vkjafHkd rqyu&i= rS;kj djus esa

lgwfy;r gks ldsA

29-9

LFkk;h ifjlEifRr;ksa ds fy, ikyu fd;s tkus okys lkekU; ekxZn'kZu dks vpy laifRr;ksa ds fy,

lkekU; ekxZ funsZ'k rFkk py laifRr;ksa ds fy, lkekU; ekxZ funZs'k ds :i esa O;ofLFkr fd;k tk ldrk

gSA

29-10

vpy LFkk;h ifjlEifRr;ksa ds ekeys esa vuqikyu gsrq lkekU; ekxZ funZs'k fuEufyf[kr gS&

vpy ifjlEifRr;ksa dk HkkSfrd lR;kiu fd;k tk;A

[k-

HkkSfrd lR;kiu ds nkSjku ,df=r lwpukvksa dk nksrjQk lR;kiu bu ifjlEifRr;ksa ds fy,

la/kkfjr miyC/k vfHkys[kksa ds lkFk fd;k tk;A

dsoy ,slh ifjlEifRr;ka ftudk LokfeRo 'kgjh LFkkuh; fudk; esa fofgr gS] dks gh 'kgjh

LFkkuh; fudk; dh lwph rS;kj djrs le; fopkj esa fy;k tk;A

?k-

laifRr;ksa dk C;ksjk & os iw.kZ LokfeRo dh gSa ;k iV~Vs ij& ;g lwpuk ifjlEifRr;ksa

ds fy, vyx&vyx nh tk;sxhA

vtZu @ fuekZ.k ykxr

vtZu @ fuekZ.k ykxr esa lacaf/kr ifjlEifRr ds vtZu @ fuekZ.k ykxr ds lkFk vtZu @

fuekZ.k ds vuqlaxh O;; tSls fuca/ku 'kqYd] LVkEi M~;wVh] ijke'khZ 'kqYd oSf/kd izHkkj lfgr

vkfn lfEefyr jguk pkfg,A

[k-

;fn vtZu @ fuekZ.k dh ykxr fu/kkZfjr djus yk;d ugha gks rks vtZu @ fuekZ.k dh

vuqekfur ykxr dk izko/kku fd;k tkuk pkfg,A

vuqnku ls ;fn fdlh ifjlEifRr dk foRr iks"k.k gqvk gks rks ifjlEifRr dk vtZu ewY;

ifjlEifRr ds dz; ds fy, vuqnku ls O;og`r 'kq) jkf'k gksxhA

?k-

;fn ifjlEifRr dk vtZu@J`tu fu%'kqYd gqvk gks rks bls 1 #0 ds uke ek= ykxr ij ys[kkafdr fd;k

tk;sxkA

lq/kkj dh ykxr %& ifjlEifRr;ksa dh lq/kkj ds fy, fd;k x;k O;; ftlls ifjlEifRr dk thou c<+

tkrk gS ;k mldh mi;ksfxrk c<+ tkrh gS] dks lq/kkj ykxr dgk tk;sxkA lkekU; rFkk nSfud izo`fRr ds

O;; tks ifjlEifRr;ksa ds ejEefr ,oa laiks"k.k ds fy, fd;k tkrk gS] dks lq/kkj dh ykxr esa lfEefyr

ugha fd;k tk;sxkA

N-

vtZu dh frfFk %&vtZu dh frfFk og frfFk gS tc lEifRr oSf/kd rjhds ls 'kgjh LFkk;h fudk; esa fufgr

gq;h gks] iw.kZr% fufeZr vlSfud laifRr ds ekeys esa lajpuk ds fuekZ.k dh vuqekfur frfFk nh tkuh

pkfg,A lkFk gh lajpuk ds 'kgjh LFkkuh; fudk; }kjk vtZu dh frfFk Hkh vafdr dh tkuh pkfg,A

vpy ifjlEifRr;ksa ds fy, lkekU; ekxZ funsZ'k

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

587

vtZu dk <ax %&

;g vafdr fd;k tk; fd LFkk;h ifjlEifRr dk dz; @ fuekZ.k @ varj.k gqvk gS

;k nku ds :i esa 'kgjh LFkkuh; fudk; dks feyk gS ;k fdlh vf/kfu;e ds v/khu dqdZ gq;h gSA

fdlls vftZr gq;h gS\O;fDr @ laLFkku ftlls ifjlEifRr vftZr gq;h gS] dk uke vafdr

fd;k tk;A

V-

miyC/k LokfeRo vfHkys[kksa dk izlax %& ;g

lqfuf'pr

fd;k

tkuk

pkfg,

'kgjh

LFkkuh; fudk; ds ikl MhM] lafonk] foi= vkfn vfHkys[k miyC/k gSA miyC/k djk;s x;s izi=

esa budk lanHkZ fn;k tkuk gSA ;fn ewy vfHkys[k miyC/k ugha gks rks ,d f}rh;d lsV cuk;k

tkuk pkfg,A

B-

vfHk;qfDr dkWye esa fuEu lwpuk;sa nh tkuh pkfg,&

ifjlaifRr ds vtZu @ fuekZ.k gsrq foRr dk Jksr

ifjlEifRr ds varj.k ij dksbZ jksd@ izlafonk gS ;k ugha

LFkk;h ifjlEifRr ls lacaf/kr dksbZ yafcr okn

LFkk;h ifjlEifRr dk vuf/kd`r mi;ksx ;k vfrdze.k

M-

'kgjh LFkkuh; fudk; }kjk /kkfjr ifjlEifRr;ksa ds fdrkch ewY; r; djus ds fy, ys[kk foHkkx

leqfpr ewY; gzkl izko/kkfur djsxkA v/;k;&16 LFkk;h ifjlEifRr;ksa esa crk;s x;s fl)karksa ds

v/;/khu vtZu @ vf/k"Bkiu dh frfFk ls vkjafHkd rqyu&i= dh frfFk rd fofgr nj ls ewY; gzkl

izko/kkfur dj ifjxf.kr fd;k tkuk pkfg,A

py ifjlEifRr;ksa dk HkkSfrd lR;kiu fd;k tk;A lHkh Jsf.k;ksa ds la;a= ,oa e'khujh] okgu] QuhZpj]

fQDlj ,oa midj.k ^dk;kZy; midj.k* lfgr ds fy, ,d ifjlEifRr lanHkZ la[;k vkoafVr dh tk;A

[k-

HkkSfrd lR;kiu ds nkSjku ,df=r lwpukvksa dk nks rjQk lR;kiu bu ifjlEifRr;ksa ds fy,

la/kkfjr miyC/k vfHkys[kksa ls fd;k tk;A ¼;fn gks½

vtZu @ fuekZ.k ykxr fu/kkZj.k dk rjhdk ogh gksxk tSlk vuqPNsn& 29-11 p esa of.kZr gSA

?k-

%& okguksa ds lq/kkj gsrq fd;k x;k dksbZ O;; tSls clksa] 'ko okgu] ,Ecqysal] Qk;j

fcxzsM vkfn dk <kapk cukukA budh lq/kkj ykxr ds :i esa fopkj fd;k tk ldrk gSA

frfFk ftl fnu laifRr 'kgjh LFkkuh; fudk; esa fofgr gks x;h gksA

N-

ogh gksxk ftldh ppkZ vuqPNsn 29-22 ¼t½ esa gq;h gSA

dafMdk 29-11 > esa ;Fkk of.kZrA

;g lqfuf'pr fd;k tkuk pkfg, fd 'kgjh

LFkkuh; fudk; ds ikl MhM] lafonk] foi= vkfn vfHkys[k miyC/k gSA miyC/k djk;s x;s izi= esa budk

lanHkZ fn;k tkuk gSA ;fn ewy vfHkys[k miyC/k ugha gks rks ,d f}rh;d lsV cuk;k

tkuk pkfg,A

V-

29-11

py ifjlEifRr;ksa ds fy, vuqikfyr gksus okys lkekU; fn'kk funZs'k

lq/kkj dh ykxr

vtZu dh frfFk %&

vtZu dk <ax %&

fdlls izkIr fd;k%&

miyC/k LokfeRo vfHkys[kksa dk izlax %&

vfHk;qfDr dkWye esa fuEu ckrsa vafdr gksuh pkfg,

588

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

ifjlEifRr ds vtZu @ fuekZ.k gsrq foRr dk Jksr

ifjlEifRr ds varj.k ij dksbZ jksd @ izlafonk gS ;k ugha

LFkk;h ifjlEifRr ls lacaf/kr dksbZ yafcr okn

LFkk;h ifjlEifRr;ksa dk vuf/kd`r mi;ksx ;k vfrdze.k

29-12

LFkk;h ifjlEifRr;ksa ds ewY;kad.k dk foLr`r ekxZ funZs'k eksMy jk"Vh; uxjikfydk ifjlEifRr

ewY;kad.k fof/k gLrd esa fn;k x;k gS ftlls vkjafHkd rqyu iz= rS;kj djrs le; uxjikfydk dh

ifjlEifRr;ksa dh ewY;kafdr jkf'k vfHkys[k ij ykus esa lqfo/kk gks ldsA

29-13

fuos'k]

izkI;] vU; pkyw ifjlEifÙk;ka] _.k ,oa vfxze] Hkqxrs; @ _.k] vO;og`r vuqnku] fjtoZ

fuf/k;ka rFkk pkyw ns;rk;sa ls lacaf/kr vko';d lwpuk;sa fofgr izi= esa Hkjh tk;sxhA ;s lwpuk;sa lEizfr

la/kkfjr iaft;ksa ls Hkjh tk;sxhA tgka rd laHko gks foHkkxokj C;ksjs ,df=r fd;s tk;saxs rFkk rnksijkar

mUgsa 'kgjh LFkkuh; fudk; ds lokZaxh.k fLFkfr crkus ds fy, lesfdr fd;k tk;sxkA

29-14

'kgjh LFkkuh; fudk; izkI; vk;] Hkqxrs; O;;] pkyw ifjlEifÙk;ksa ds fy, izko/kku] _.k ,oa vfxze gsrq

ys[kkad.k ds fl)karksa ds vuq:i izko/kku djsaxsA budk o.kZu izR;sd ls lacaf/kr v/;k;ksa esa igys gh fd;k

tk pqdk gSA ;s izko/kku vkjafHkd rqyu i= esa fuEuor~ fn[kk;s tk;saxsA

lHkh izkI; vk; pkyw ifjlEifRr;ksa ds :i esa vxz.khr fd;s tk;saxsA

lHkh Hkqxrs; O;; pkyw ns;rkvksa ds :i esa vxz.khr fd;s tk;saxsA

iqjkus izkI; ds fy, izko/kku ys[kkad.k ds fl)karksa ds vuq:i gksxk rFkk bl gn rd ifjlEifÙk;ka de

dj nh tk;saxhA

29-15

,d ckj tc lHkh ifjlEifRr;ksa ,oa ns;rkvksa dk ewY; izkIr gks tk;sxk rks 'kgjh LFkkuh; fudk; 'kq)

ewY; ;k larqyu vkadM+k dks uxjikfydk fuf/k;ka 'kh"kZ ds v/khu ntZ djsaxhA

'kgjh LFkkuh; fudk;ksa ds lkeus dqN laØe.kdkyhu ekeys ftudk mnkgj.k uhps fn;k gqvk gS] vk

ldrs gSa tc os ys[kkad.k ds eSuqvy iz.kkyh ls dEI;wVjhd`r MkVk ifjos'k esa lwpukvksa dks

cny jgs gksrs gSa %&

ijEijkxr vkadM+k dh miyC/krk

dfeZ;ksa dh tkudkjh rFkk le>us dh {kerkA

29-17

ljdkj ,oa 'kgjh LFkkuh; fudk; feydj ,d foLr`r dk;kZUo;u ;kstuk fodflr djsaxs rkfd u;h

iz.kkyh esa lqxerk ls varj.k gks ldsA dk;kZUo;u ;kstuk esa fujarjrk dh f'kdk;r dk mik; Hkh

lfUufgr jguk pkfg,A

pkyw ifjlEifÙk;ksa ds ewY; fu/kkZj.k gsrq ekxZ funsZ'k

uxjikfydk fuf/k

29-16

laØe.kdkyhu ekeys

vkjaHk 'ks"k dks 'kkfey djus ds fy, fuEufyf[kr izfof"V ikfjr dh tk;sxh

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

589

LFkk;h ifjlEifÙk;ka uxjikfydk dh os ifjlEifRr;ka gSa ftudk mi;ksx foLrkfjr vof/k rd fd;k

tkuk gSA uxjikfydk ds lkekU; xfrfof/k;ksa ds v/khu bUgsa lsok;sa iznku djus ds fy, j[kk tkrk gSA

budh iqu% foØh visf{kr ugha gSA vkjafHkd rqyu&i= esa bu LFkk;h ifjlEifÙk;ksa dk ewY; gzkflr cgh

ewY; iznf'kZr gksrk gSA ewY; gzkflr cgh ewY; ls vfHkizsr gS vtZu dh ewy ykxr ls lafpr ewY; gzkl dks

de djus ds ckn cph jkf'kA

LFkk;h ifjlEifÙk;ksa ds ewY;kad.k ds ckjs esa ;gka tks fn;k x;k gS og jk"Vªh; uxjikfydk ys[kk gLrd

¼,u-,e-,-,e-½ esa fn;s x;s ekxZn'kZu ds vuq:i ugha gSA fQj Hkh ge ijke'kZ nsrs gSa rFkk izksRlkfgr djrs

gSa fd LFkk;h ifjlEifÙk ds ewy ykxr dks vfHkfuf'pr djus ds fy, vtZu dh okLrfod ykxr dk

mi;ksx fd;k tkuk pkfg,A

LFkk;h ifjlEifÙk;ka py gksaxh ;k vpyA ;g mudh izd`fr ij fuHkZj djrk gSA uxjikfydk ds

rqyu&i= ds dqN LFkk;h ifjlEifÙk;ksa dh lwph fuEufyf[kr gS %&

vpy ifjlEifÙk;ka

Hkwfe

Hkou ftlesa fo|ky; Hkou] vLirky Hkou vkfn lfEefyr gS

foØ; dsUnz

cxhpk

[ksr dk eSnku @ [kqyk eSnku

'ko nkg x`g @ dfczLrku

LVkQ DokVZlZ

isz{kkx`g

cktkj

Vkmu gky @ lkoZtfud gky

Tkuojksa dk ikmUMl

lkoZtfud izlk/ku

deZ'kkyk Hkou @ xSjkt

LVsfM;e

dyk laxzgky;

cwpM+[kkuk

lM+dsa ¼dPph lM+d] vydrjk okyh lM+d rFkk daØhV lM+d lfgr½

ixMaMh

iqy

622

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

Hkwfexr ikj iFk

ukyk ¼[kqyk ,oa Hkw&xHkhZ;½

iqfy;k

ty ds ikbZi ykbu

ekxZ ij yxs cRrh ds [kaHks

py ifjlEifÙk;ka

okgu ¼dkj] cl] thi] jksxh okgu] eksVj lkbfdy vkfn lfgr½

dk;kZy; midj.k ¼dEI;wVj] fizUVj ,oa isfjQsjYl] QksVks dkfi;lZ] ,;j dafM'kulZ vkfn lfgr½

miLdj ,oa fQDlj ¼fo|qr lalca/kh tsoukj rFkk vU; LFkkfir½

vLirky midj.k

m|ku midj.k

uxj ;kstuk foHkkx ds midj.k

vfHk;a=.k foHkkx }kjk mi;ksx esa yk;s tkus okys midj.k

laj{k.k foHkkx }kjk mi;ksx esa yk;s tkus okys midj.k

;fn Ø; @ fuekZ.k dh frfFk rFkk ykxr jkf'k nksuksa miyC/k @ vfHkfu'p; djus yk;d gks& ekSfyd

ykxr jkf'k

;fn ykxr jkf'k miyC/k ugha gks @ vfHkfuf'pr ugha dh tk ldrh gks ijUrq fuekZ.k @ Ø; dh frfFk

miyC/k gks

;fn ifjlEifRr vius mi;ksxh thou dky ls vf/kd iqjkuh gks rks bldk ewY;kad.k #i;s 1@& ij

fd;k tk;sxk

mi;ksxh thou dk vuqeku uxjikfydk ds vfHk;arkvksa }kjk fd;k tk;sxkA

;fn ifjlEifRr esa viuk mi;ksxh thou dky iwjk ugha fd;k gS rks mldk ewY;kad.k lacaf/kr o"kZ ds fy,

yksd fuekZ.k foHkkx }kjk fofgr nj ij fd;k tk;sxkA uxjikfydk ds vfHk;arkx.k izkDdfyr ewY; dh

x.kuk dh dkjZokbZ djsaxs rFkk bls dk;kZUo;u lfefr dks miyC/k djk;saxsA bl izdkj izkIr jkf'k

ifjlEifRr dh ykxr jkf'k gksxhA

;fn lacaf/kr o"kZ ds fy, yksd fuekZ.k foHkkx dk nj vuqiyC/k gks rks oÙkZeku izfrLFkkiu ykxr tks

oÙkZeku esa fofgr izHkkoh nj ij gks] dks fy;k tk;sxkA bls ykxr ds Fkksd ewY; lwpdkad ¼lwpdkad nj

ewY;kad.k gsrq ekxZ funs'k

ykxr jkf'k dk vfHkfuf'p;

4 -

ifjlEifRr;ksa dk ewY;kad.k fuEufyf[kr ojh;rk Øe esa gksxk

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

623

vuqyXud&2 esa fn;s x;s gSa½ ds vk/kkj ij fuekZ.k ds o"kZ rd ds fy, voewY;u dj ekSfyd ykxr

ifjxf.kr dh tk;sxhA

ftl Js.kh ds ifjlEifRr;ksa ds yksd fuekZ.k foHkkx }kjk nj fofgr ugha fd;s x;s gksa muesa oÙkZeku

izfrLFkkiu ykxr dk mi;ksx fd;k tk;sxkA bldk Fkksd ewY; lwpdkad ¼lwpdkad nj vuqyXud&2 esa

fn;s x;s gSa½ ds vk/kkj ij fuekZ.k @ Ø; ds o"kZ rd ds fy, voewY;u fd;k tk;sxk rFkk ekSfyd ykxr

jkf'k fudkyh tk;sxhA oÙkZeku nj vU; mRiknksa ls fy, tk ldrs gSaA tSls& okgu ds ekeys esaA

;fn u rks ykxr vkSj u gh Ø; @ fuekZ.k dk o"kZ gh miyC/k gks rks ifjlEifRr dk ewY;kad.k #0 1@&

ij fd;k tk;sxk rFkk bls bldk vo'ks"k ewY; ekuk tk;sxkA

5 -

2009&10 ,oa mlds ckn esa vftZr LFkk;h ifjlEifRr;ksa dk ewY;kad.k uxjikfydkvksa }kjk muds

okLrfod ykxr ds vk/kkj ij fd;k tk;sxkA

6 -

vtZu ,oa lq/kkj ykxr vtZu dh frfFk ds vfHkfu'p; ls lacaf/kr ekxZ funs'k eq[; v/;k; esa

fn;s x;s gSaA

7 -

;g lq>ko fn;k tkrk gS fd uxjikfydk;sa LFkk;h ifjlEifRr;ksa dk ewY;kad.k fuEufyf[kr Øe esa djsaxh

lHkh okf.kfT;d Hkou tSls foØ; dEIysDl] isz{kkx`g ,oa cl LVSaM vkfn

fiNys 20 o"kkZsa dh vof/k esa fufeZr Hkou

lHkh LFkk;h ifjlEifRr;ka ftuesa Hkwfe varfoZ"V gks

8 -

varfjr laLFkkvksa ls lacaf/kr ifjlEifRr;ka Hkh ewY;kad.k esa lfEefyr dh tk;sxh rFkk mudk

ewY;kad.k #0 1@& ij fd;k tk;sxkA

9 -

Hkwfe ds vykos lHkh LFkk;h ifjlEifRr;ksa ij ewY;gkzl dh lh/kh js[k i)fr ¼,l-,y-,e-½ ls Hkkfjr fd;k

tk;sxkA izR;sd dksfV ds LFkk;h ifjlEifRr;ksa ds ewY; gzkl muds mi;ksxh thou ij vk/kkfjr gksxk rFkk

v/;k;&21 LFkk;h ifjlEifRr;kas ds vuqyXud 21-1 esa fofgr nj ls yxk;k tk;sxkA lHkh ifjlEifRr;ka

ftudh ykxr 5000 #0 ls de gS ij Ø; okys o"kZ esa gh 100 izfr'kr ewY; gkzl yxk;k tk;sxkA

10 -

lHkh ifjlEifRr;ka ftudk ewY; gkzl iw.kZ gks x;k gS] dks 1@& #0 ds fdrkch ewY; ij fn[kk;k

tk;sxkA

11-

ftu ifjlEifRr;ksa dk fuekZ.k @ vtZu 1 vDVwcj ds igys gqvk Fkk mu ij lacaf/kr o"kZ esa iw.kZ nj ij

ewY;gzkl izko/kkfur gksxkA ftu ifjlEifRr;ksa dk Ø; @ fuekZ.k fdlh ys[kkad.k o"kZ esa 1 vDVwcj ds

ckn gqvk gks mu ij vk/kh nj ls ewY; gzkl izko/kkfur fd;k tk;sxkA

12 -

ljdkj }kjk vftZr fu%'kqYd Hkwfe] ;k O;fDr;ksa ;k laLFkkuksa }kjk /kekZFkZ mn~ns';ksa ds fy,

fu%'kqYd miyC/k djk;h x;h Hkwfe dks 1@& #0 ij ewY;kafdr fd;k tk;sxkA

13 -

tgka ifjlEifRr dk LokfeRo uxjikfydk dks LFkkukarfjr ugha gqvk gks ijUrq ifjlEifRr ij

uxjikfydk dks dCtk j[kus dh vuqefr gks ogka bls LFkk;h ifjlEifRr iath esa 1@& #0 ds

ewY;gzkl

lkekU; fl)kar

624

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

ewY; ij ntZ fd;k tk;sxkA lkFk iath esa ;g Li"V :i ls vafdr dj fn;k tk; fd ;fn

Hkfo"; esa fdlh le; ;g ifjlEifRr ljdkj }kjk okil ys yh tkrh gS rks LFkk;h ifjlEifRr

iath esa mYVh izfof"V dj nh tk;sxhA ,slh ifjlEifRr;ksa dk fodkl O;; lacaf/kr ys[kk 'kh"kZ esa

Hkkfjr fd;k tk;sxkA

14 -

ewfÙk;ksa rFkk ewY;oku dykd`fr;ksa dks eksSfyd ykxr ij fn[kk;k

tk;sxk rFkk bu ij dksbZ ewY; gzkl ugha yxk;k tk;sxkA

15 -

ikdZ ,oa [ksy ds eSnkuksa ¼muds Hkwfe ds fodkl O;; lfgr½ dks Hkwfe ds v/khu Hkkfjr fd;k

tk;sxkA ikdZ ,oa [ksy ds eSnkuksa ds vU; lqfo/kkvksa dks ^ikdZ ,oa [ksy ds eSnku* 'kh"kZ esa

iwathd`r fd;k tk;sxkA

16 -

ikdZ ;k [ksy ds eSnku esa fufeZr @ vf/k"Bkfir dksbZ Hkou @ la;a= ,oa e'khujh tks fdlh fHkUu mn~ns';

gsrq mi;ksx esa yk;h tkrh gks dks leqfpr ys[kk 'kh"kZ esa Hkkfjr fd;k tk;sxkA

17 -

lM+d dh Hkwfe lM+d Hkwfe ds v/khu oxhZx`r dh tk;sxh rFkk bls lM+d esa lfEefyr ugha

fd;k tk;sxkA

18 -

ewY;kad.k izfrosnu esa ewY;kda.k gsrq viuk;h x;h fof/k ds lkFk&lkFk izR;sd en dk vkSfpR; Li"V fd;k

tk;sxkA

19 -

vkjafHkd rqyu&i= esa lfEefyr djus ds iwoZ ewY;kad.k izfrosnu i"kZn ds vuqeksnu gsrq miLFkkfir fd;k

tk;sxkA

20 -

fuEufyf[kr mnkgj.k esa fofHkUu ifjfLFkfr;ksa esa okLrfod ykxr] ewY;gzkl rFkk ewY;gzkflr cgh ewY;

dh x.kuk lel>k;h x;h gSA

d -

fLFkfr

tgka vtZu dh okLrfod ykxr miyC/k gSA

vtZu dh okLrfod ykxr dk rkRi;Z gS ifjlEifRr ds vtZu gsrq fd;s x;s ewY; jkf'k dk

Hkqxrku rFkk vtZu ds ckn bl ij fd;k x;k iwathxr O;; mnkgj.k ds fy, eku fy;k tk; fd fdlh

foØ; dEIysDl dk fuekZ.k 30 twu 1990 dks iw.kZ gqvk FkkA bl izdkj blds iwathdj.k dh frfFk 30 twu

1990 gksxhA lacaf/kr vfHkys[kksa ,oa nLrkostksa ds lR;kiu ls ;g Li"V gqvk fd fuekZ.k dh dqy ykxr

#0 20]00]000@& Fkh rFkk ckn ds o"kkZsa esa dksbZ izeq[k lq/kkj ugha fd;k x;kA

ewY;gzkl dh x.kuk fuEu izdkj ls dh tk;sxh %&

iwathdj.k dh frfFk

30 twu 1990

vtZu dh ykxr ¼d½

#0 20]00]000-00

ewY;gkzl dh nj ¼[k½

2 izfr'kr

okf"kZd ewY; gkzl ¼d [k½

#0 40]000-00

ekpZ 2007 rd ewY; gzkl dh la[;k

17 o"kZ

ekpZ 2007 rd ewY; gzkl ¼p½¾¼x ?k½

#0 6]80]000@&

ewfÙkZ ,oa LFkkiR; ifjlEifRr;ka %&

mnkgj.k

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

625

31 oh ekpZ 2007 rd ewY;gzkflr cgh ewY;¼d&p½&

#0 13]20]000@&

[k -

fLFkfr &2 %& tc vtZu dh okLrfod ykxr miyC/k ugha gksA

mi;qZDr mnkgj.k esa ekuk tk; dh vtZu dh ykxr miyC/k ugha gS rc vtZu dh ykxr

fuEufyf[kr rjhds ls ifjxf.kr dh tk;sxh %&

1 -

vtZu dh ykxr dk fu/kkZj.k ifjlEifRr ds fuekZ.k ds o"kZ ds fy, yksd fuekZ.k foHkkx }kjk

fofgr nj ds vk/kkj ij fd;k tk;sxkA mi;qZDr mnkgj.k esa o"kZ 1990 ds fy, fofgr nj dks ifjlEifRr

ds ewY;kad.k ds fy, vk/kkj ds :i esa fy;k tk;sxkA bl izdkj ifjxf.kr ykxr [email protected] dh

ykxr gksxh rFkk rn~uq:i ewY; gzkl ifjxf.kr fd;k tk;sxkA

2 -

;fn o"kZ 1990 ds fy, yksd fuekZ.k foHkkx dh njsa miyC/k ugha gksa rks vxys fudVre o"kZ ftlds fy,

njsa miyC/k gks] dks fy;k tk;sxkA bl fLFkfr dks ekurs gq, ekuk tk; fd 1995 og fudVre o"kZ gS

ftlds fy, njsa miyC/k gS rc ifjlEifRr dk ewY;kad.k 1995 dh njksa ij fd;k tk;sxk vkSj fQj bldk

vuqyXud&2 esa fn;s x;s 1990 ds Fkksd ewY; lwpdkad ds

vuq:i voewY;u fd;k tk;sxk vkSj bl

izdkj 1990 dh njksa ij vtZu dh ykxr dh x.kuk dh tk;sxhA bls fuEuor~ Li"V fd;k x;k gS %&

d -

1995 dh nj ij ykxr

#0 30]00]000@&

[k -

1994&95 ds fy, Fkksd ewY; lwpdkad &

1778-2

x -

1990&91 ds fy, Fkksd ewY; lwpdkad &

1164-4

lw= ds mi;ksx ls ifjlEifRr dks ykxr dh x.kuk dh tk;sxh %&

ftl o"kZ ifjlEifRr dk fuekZ.k gqvk gS ml o"kZ dk lwpdkad ckn esa fudVre o"kZ ds fy, ifjxf.kr

ykxr

vxyk fudVre o"kZ ftlds fy, yksd fuekZ.k foHkkx dh njs miyC/k gSa

bl izdkj miq;ZDr fof/k ls bl ekeys esa fudkyh x;h ykxr fuEufyf[kr gksxh %&

Hkou dh ykxr & 1164-40

3000000

&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&

#0 19]64]478@&

1778-2

blds ckn 19]64]478@& #0 ij ewY; gzkl mij crk;h x;h jhfr ls ifjxf.kr fd;k tk;sxkA

3 -

;fn fdlh Js.kh dh ifjlEifRr;ksa ds fy, yksd fuekZ.k foHkkx dh njsa miyC/k ugha gksrk mldh

oRrZeku izfrLFkkiu ykxr dk mi;ksx fd;k tk;sxk rFkk mls mi;qZDr <ax ls voewfY;r fd;k

tk;sxkA

x -

;fn vtZu ;k fuekZ.k dk o"kZ miyC/k ugha gks rks ifjlEifRr dks #0 1@& ij ewY;kafdr fd;k tk;sxk

rFkk ml ifjlEifRr ij dksbZ ewY; gzkl ifjxf.kr ugha gksxkA

626

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

v/;k;&30

30 -

vk;&O;;d cukuk rFkk izca/ku lwpuk iz.kkyh

vk;&O;;d cukus rFkk izca/ku lwpuk iz.kkyh ds bl v/;k; dk mn~ns';

bl v/;k; ds var esa vki leFkZ gksaxs%&

'kgjh LFkkuh;; fudk; ds ctV cukus ds n`f"Vdks.k] iz.kkyh] vk;&O;;d fu;a=.k ¼vk;&O;;d

O;oLFkk½ rFkk izca/ku lwpuk iz.kkyh ,oa vU; fu"iknuksa dh leh{kk @ fLFkfr izfrosnuksa dk

fcgaxkoyksdu djuk gSA

'kgjh LFkkuh; fudk;ksa ds u;s vk;&O;;d n`f"Vdks.k dks le> ldsaxsA

vk;&O;;d fu;a=.k izfrosnuksa dks rS;kj djuk tkusaxsA

'kgjh LFkkuh; fudk;ksa }kjk mi;ksx gsrq vko';d fofHkUu izca/ku lwpuk iz.kkyh izfrosnuksa dks le>

ldasxs rFkk vkyksP; vof/k esa dk;Zdyki dk ewY;kad.k dj ysaxsA

30 -1

vk;&O;;d ,d foRrh; ;kstuk gS ftlesa izLrkfor O;; ,oa blds fy, foÙk iks"k.k dk o.kZu jgrk gSA

blesa ,d foRrh; o"kZ esa vuqekfur izkfIr;ksa ,oa O;; ¼iwathxr ,oa jktLo½ nksuksa dk

mYys[k jgrk gSA ;g ,d izLrko gS ftlesa ;g vafdr jgrk gS fd fdruh jkf'k dk O;; gksuk gS\ bl

jkf'k esa fdruh jkf'k dk lg;ksx fdl&fdl ds }kjk fd;k tk;sxk rFkk foÙkh; o"kZ esa

bldh mxkgh dgka ls gksxh\ uxjikfydk dh ;kstuk ,oa fu;a=.k xfrfof/k;ksa esa bldh egRoiw.kZ Hkwfedk

gSA

30 -2

tokgj yky usg: 'kgjh fodkl fe'ku ds ijke'kkZuqlkj ;FkklaHko foRrh; o"kZ 2011&12 ls fcgkj ds

LFkkuh; 'kgjh fudk;ksa }kjk mRiknu ¼vkmV de½ ctV cukus dk n`f"Vdks.k izkFkfedrk ds vk/kkj ij

viuk;k tkuk gSA

mRiknu ¼vkmV de½ ctV fu"iknu ekius dk ,d lk/ku gS tks csgrj lsok iznku djus] fu.kZ; ysus]

;kstuk dk;ZØe ds fu"iknu ,oa ifj.kkeksa dk ewY;kad.k djus] ;kstuk ds mn~ns';ksa ls voxr djkus rFkk

;kstukvksa ds izHkko esa lq/kkj ykus esa enn djrk gSA mRikn ctV ls okf"kZd vk;&O;;d esa mn~?kksf"kr

foRrh; ifjO;; ds vuq:i fdl&fdl foHkkx esa fdl lhek rd miyfC/k izkfIr dh gS] ls lacaf/kr izxfr

fooj.k dh tkudkjh ljyrk ls izkIr gks tkrh gSA mRikn ctV 'kgjh LFkkuh; fudk;ksa }kjk iznRr

fofHkUu lsokvksa ds miHkksDrkvksa rFkk ukxfjdksa }kjk visf{kr ifj.kke ¼vafre mRikn½ dk mi;ksx dj

rS;kj fd;k tkrk gSA mRikn ctV cukus dh i)fr] le; lwph] vuqeksnu rFkk fu;a=.k iz.kkyh dk

fooj.k izR;sd uxjikfydk dks miyC/k djk;s x;s mRikn vk;&O;; gLrd esa fn;k x;k gSA

30 -3

uxjikfydk dh vk;&O;; iz.kkyh dk mn~ns'; izkIr ;k Hkqxrku dh izd`fr rFkk dk;kZsa @ lsokvksa ;k

vU; vk;&O;;d dsUnzksa ds chp lEidZ fufeZr djus gsrq ,d oSKkfud vk/kkj rS;kj djuk gSA

vk;&O;;d ds ek/;e ls uxjikfydk ds fl)karksa ,oa dk;ZØeksa dks iznf'kZr fd;k tkrk gSA

vk;&O;;d ls uxjikfydk vius }kjk iznku dh tkus okyh lsok ls lacaf/kr mRrnkf;Ro fu/kkZj.k

rFkk bls c<+kok nsus esa leFkZ curh gSA yksd fuf/k dk O;; lcls vf/kd mRiknd rjhds ls

fd;k tkuk gSA ukxfjdksa dh lgHkkfxrk ds lkFk fodsUnzhd`r ;kstuk bl mn~ns'; dh izkfIr dks

lqfo/kktud cuk nsrh gSA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

627

30 -4

fdlh Hkh izkfIr ,oa Hkqxrku esa mi;qZDr mn~ns'; iznf'kZr gksuk gSA bls vklku cukus ds fy, nks eq[;

dksfV ds ctV dsUnzksa dks ikfjHkkf"kr fd;k x;k gSA vk;&O;;d ys[kkad.k ds fo"k;ksa

¼izkfIr ,oa Hkqxrku dh izd`fr½ rFkk

dk;Z

HkkSfrd ifjlhek }kjk igpkus tkus okys {ks= ftlesa O;; gksrk gS] ds chp fudVorhZ laca/k fufeZr djrk

gSA

ctV esa fofHkUu izkfIr ,oa Hkqxrku 'kh"kkZsa esa vuqekfur vUrizokZg] cfgZxeu] cpr @ gkfu rFkk vkjEHk ,oa

var'ks"k iznf'kZr fd;k tk;sxkA izkfIr ,oa Hkqxrku dks pkj eq[; 'kh"kZ vFkkZr~] jktLo izkfIr;ka] jktLo

O;;] iwathxr izkfIr;ksa vkSj iwathxr O;; esa oxhZd`r fd;k tk;sxkA

ctV esa fuEu fcUnq Hkh iznf'kZr fd;s tk;saxs %&

Ukxjikfydk dks vuqekfur vk; rFkk O;; ¼LFkkiuk O;; vuqlwfpr lfgr½

vkus okys vxys o"kZ esa fofHkUu djksa] izHkkjksa] midjksa rFkk Qhl tks uxjikfydk }kjk yxk;h tk;sxhA

mxkgh dh tkuh okyh jkf'k

30 -6

izR;sd vk;&O;;d dsUnz ds v/khu izR;sd ys[kkad.k fo"k; ls lacaf/kr izkfIr ,oa Hkqxrku dks izkDdfyr

fd;k tk;sxkA bl izdkj ctV dksM dks ctV dsUnz rFkk ys[kk 'kh"kZ dk feyk&tqyk :i dgk tk ldrk

gSA bldh lajpuk dk fooj.k v/;k;&4 pkVZ vkWQ ,dkmUVl esa fn;k x;k gSA

30 -7

izR;sd jktLo ,oa iwath ys[kk 'kh"kZ dk ctV bl v/;k; ds lkFk vuqyXu izi=&ch-;w-Mh-&1 esa rS;kj

fd;k tk;sxkA izR;sd ctV bdkbZ ls lacaf/kr izR;sd eq[; ,oa y?kq ys[kk 'kh"kZ ds lkFk dk;kZsa ,oa {ks=ksa ds

fy, izi= rS;kj fd;s tk;saxsA dk;Z] eq[; 'kh"kZ rFkk y?kq 'kh"kZ dk mYys[k ck/;dkjh gSA ;fn foLr`r 'kh"kZ

ds lkFk vk;&O;;d rS;kj fd;k tk; rks vk;&O;;d fu;a=.k lqfuf'pr fd;k tk ldsxkA

vk;&O;;d {ks=h; Lrjksa ij tSls {ks=h;] vapy Lrj ij rS;kj fd;k tk;sxkA uxjikfydkvksa dks lykg

gS fd e/;e vof/k ds fy, {ks=h; Lrj ij fodsUnzhd`r vk;&O;;d rS;kjh fd;k tk;A blds vfrfjDr

uxjikfydk;sa fofHkUu 'kh"kkZsa tSls ty] ;k ty ,oa okfgr ey fudkl vkfn 'kh"kkZsa ds fy, vyx&vyx

fuf/k;ka la/kkfjr djrh gSaA vr% vk;&O;;d fuf/kokj rS;kj fd;k tkuk pkfg,A blhfy, vk;&O;;d

'kh"kkZsa ,oa ys[kk 'kh"kkZas dks ,dhd`r fd;k x;k gSA bl izdkj ys[kkad.k iz.kkyh ls izR;sd vk;&O;; 'kh"kZ ds

v/khu okLrfodh dh tkudkjh izkIr gks ldrh gSA

30 -8

vk;&O;;d cukus dk vk/kkj fofHkUu foHkkxksa @ bdkb;ksa ls izkIr lwpuk;sa gSaA vk;&O;;d rS;kjh

fuEure Lrj ls Åij ds n`f"Vdks.k ls dh tkrh gSA izkDdyu lcls fupyh bdkbZ }kjk rS;kj fd;k

tkrk gS rFkk budk lesdu eq[; dk;kZy; esa fd;k tkrk gSA lesdu dj ladyu dk dk;Z

izi=&ch-;w-Mh-&2 esa fd;k tk ldrk gSA

30 -9

lesfdr vk;&O;;d lkjka'k :i esa izi= ch-;w-Mh-&3 ls 6 esa izLrqr fd;s tk;saxsA foLr`r vk;&O;;d

Hkh uxjifydk ds vk;&O;;d vfHkys[kksa dk vfHkUu vax gksxkA

30 -5

ctV iz.kkyh

vk;&O;;d dh fuEure ls Åij dh iz.kkyh

628

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

vk;&O;;d rS;kj djus dk vof/k dk Øe ¼ctV dSysUMj½

vk;&O;;d dh Lohd`fr

vk;&O;;d dk iqujh{k.k

vk;&O;;d fu;a=.k

30 -10

ctV rS;kj djus dh izfØ;k vk;&O;;d dky vof/k ds Øekuqlkj lEiUu dh tk;sxhA vk;&O;;d

vof/k dk Øe fofHkUu vafre frfFk;ka ,oa vof/k;ka gSa ftu rd uxjikfydk ds fofHkUu inkf/kdkfj;ksa dks

viuk vk;&O;;d rS;kj dj lacaf/kr izkf/kdkjksa ds le{k izLrqr djuk gSA

30 -11

vk;&O;;d rS;kj djus] mi&LFkkfir djus] iqujhf{kr djus rFkk LFkk;h l'kDr lfefr @ i"kZn }kjk

blds vuqeksfnr djus dk dk;ZØe fcgkj uxjikfydk vf/kfu;e 2007 dh /kkjk&84 ds izko/kkuksa }kjk

fu;af=r gksrk gSaA

30 -12

fdlh Hkh foÙkh; o"kZ ds vk;&O;;d rS;kj djus dh dkjZokbZ iwoZorhZ o"kZ ds 31 vDVwcj ls izkjaHk

gksxhA

ctV rS;kjh ,oa vuqeksnu ds fofHkUu pj.kksa ds fy, fofgr @ ijkef'kZr vafre frfFk dh lhek;sa

fuEufyf[kr gSa%&

vk;&O;;d fdlh Hkh ljdkjh LFkkiuk dk eq[; vfHkys[k gS] vk;&O;;d ekU; vfHkys[k rHkh gksxk

tc;g leqfpr <ax ls uxjikfydk ik"kZnksa }kjk vuqeksfnr @ izkf/kd`r fd;k x;k gksA

30 -14

,d ckj vk;&O;;d rS;kj gks tkus ij bl vk;&O;;d esa ckn esa la'kks/ku gksus ij blds dkj.k

rFkk

vkSfpR; mB [kM+k gks ldrs gSaA ewy vk;&O;;d izkDdyuksa esa iqujh{k.k dh dkjZokbZ fcgkj uxjikfydk

ys[kk fu;eksa ds izko/kkuksa ds vuq:i gksxhA

30 -15

mn~ns';ksa dks /;ku esa j[krs gq, vk;&O;;d iz.kkyh esa fuEufyf[kr fu;a=.k vis{kk;sa varfoZ"V dh tkuh

pkfg, %&

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

629

;fn vk;&O;;d ds izko/kku ugha gks rks dksbZ O;; ugha fd;k tkuk pkfg,A

fdlh O;; ds igys fuf/k ds vkoaVu gsrq fdlh vk;&O;;d 'kh"kZ ds lkFk O;; dh igpku dh tkuh

pkfg,A

fcgkj uxjikfydk ys[kk vf/kfu;e esa fofgr izfØ;k ls leqfpr Lohd`fr ¼iz'kklfud @ rduhdh

Lohd`fr tSlk ekeyk gks½ izkIr gksus ds ckn gh O;; gksuk pkfg,A

30 -16

vk;&O;;d fopyu izfrosnu fuEu Lrjksa ij rS;kj fd;s tk;saxs %&

uxjikfydk Lrj ij

izR;sd vk;&O;;d dsUnzksa ij

30 -17

vk;&O;;d fopyu izfrosnu fu;a=.k dk vk/kkj curk gS D;ksafd ;g fuEu fcUnqvksa ij lwpuk;sa iznku

dj ldrk gS %&

d -

/kukRed fopyu ds dkj.kksa dk fo'ys"k.k fd;k tk;sxkA mnkgj.k ds fy, fdlh okMZ ;k {ks= esa

okLrfod dj laxzg.k iz{ksfir jkf'k ls vf/kd gSA blls lacaf/kr dkj.kksa dk fo'ys"k.k ,oa fp=.k

fd;k tk ldrk gSA

[k -

_.kkRed fopyu dk fo'ys"k.k dj dkj.kkas rFkk ykxr fu;a=.k dneksa dh igpku dh

tk;sxhA

mnkgj.k ds fy, la/kkj.k O;; ;k foRr izHkkj esa o`f) ;kstuk ,oa vuqorhZ dkjZokbZ ds

fØ;kUo;u esa deh bafxr dj ldrh gSA

30 -18

vk;&O;;d fopyu izfrosnu fcgkj uxjikfydk ys[kk fu;eksa ds vuq:i izR;sd frekgh ds fy, rS;kj

fd;k tk;sxkA izfrdwy fopyu ds fuLrkj dh leh{kk izfØ;k ls uxjikfydkvksa ds izca/ku izHkko esa o`f)

gksxhA vk;&O;;d izfrosnu rS;kj dus dk izi= bl v/;k; ds lkFk izi=&ch-;w- Mh-&7 layXu gSA

30 -19

uxjikfydk ds dk;Zdykiksa dks vkSj vf/kd vFkZiw.kZ rFkk ikjn'khZ <ax ls ekius ds fy, izca/ku lwpuk

iz.kkyh izfrosnu vko';d gSA izca/ku lwpuk iz.kkyh u dsoy ys[kk ,oa foÙkh; igyqvksa ls lacaf/kr

lwpuk;sa miyC/k djkrh gS vfirq buesa xSj&foRrh; igyqvksa @ lwpukvksa dks Hkh lesfdr :i ls fd;k

tkrk gSA izca/ku lwpuk iz.kkyh fodflr djus dk mn~ns'; uxjikfydk ds xfrfof/k;ksa dk fofHkUu izi=ksa

esa fu"iknu fooj.k @ lkaf[;dh vkadM+k izkIr djuk gSA izca/ku lwpuk iz.kkyh izfrosnu uxjikfydk ds

fdlh dk;Zdyki ls lacaf/kr fu.kZ; ysus gsrq vR;ko';d fuosf"V;ka miyC/k djkrh gSA

30 -20

izca/ku lwpuk iz.kkyh izfrosnu 'kgjh LFkkuh; fudk;ksa ds ifjpkyu gsrq la/kkfjr ys[kk ,oa vU; vfHkys[kksa

ls rS;kj fd;s tkrs gSaA bu cqfu;knh vkadM+ksa dks leqfpr <ax ls la/kkfjr fd;k tkuk visf{kr gS rkfd bu

vfHkys[kksa ds vk/kkj ij rS;kj dh x;h izca/ku lwpuk iz.kkyh izfrosnu lgh ,oa lVhd gksaA blfy,

leqfpr ys[kkad.k ,oa vU; vfHkys[kksa ds la/kkj.k dh O;oLFkk lqfuf'pr fd;k tkuk izHkkoh izca/ku lwpuk

iz.kkyh izfrosnu dh daqth gSA

vk;&O;;d fopyu izfrosnu ¼ch-Hkh-vkj-½

izca/ku lwpuk iz.kkyh ¼,e-vkb-,l-½

vk/kkj ,oa {ks=

630

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

30 -21

'kgjh LFkkuh; fudk; ds fy, vuq'kaflr izca/ku lwpuk iz.kkyh ogh gS tks Hkkjrh; fjtoZ cSad }kjk jk"Vªh;

uxjikfydk lwpuk iz.kkyh ¼,e0,e0vkbZ0,l0½ ds fy, fu:fir gS rFkk ftlesa jk"Vªh; uxjikfydk

ys[kkad.k gLrd ds vuq:i pkVZ vkWQ ,dkmUVl dk mi;ksx fd;k tkrk gSA uxjikfydk;sa vius

dk;Zdykiksa rFkk vuqJo.k gsrq vfrfjDr izca/ku lwpuk iz.kkyh izfrosnu fu/kkZfjr dj ldrh gSA

izca/ku lwpuk iz.kkyh ds dk;Z {ks= esa vU; xSj&foÙkh; dk;Zdyki Hkh 'kkfey gks ldrs gSaA tSls&

vk/kkjHkwr midj dh lkaf[;dh] dk;Zjr dfeZ;ksa dh la[;k laca/kh lwpuk] vk/kkjHkwr lajpuk

fodkl] jktLo esa o`f) vkfnA ;g ijke'kZ fn;k tkrk gS fd fu"iknu dk fLFkfr izfrosnu

ladsfyr fd;k tk; ,oa izR;sd frekgh ds ckn izfrosfnr fd;k tk;A

30 -22

'kgjh LFkkuh; fudk;ksa ds izca/ku lwpuk iz.kkyh ds v/khu fuEufyf[kr egRoiw.kZ {ks= vk ldrs gSa %&

foÙkh; fu"iknu ¼rqyu&i=] vk; ,oa O;;] fooj.k uxnh izokg fooj.k vkfn½

foHkkxh; fu"iknu ¼foHkkxh; laxzg.k lkj vkfn½

ykxr olwyh @ lkg~;~; izfrosnu ¼ty vkiwfÙkZ ykxr i=d vkfn½

eq[; dk;Zdyki funs'k ¼foÙkh; vuqikr fo'ys"k.k½

okMZ Lrjh; izca/ku lwpuk iz.kkyh ¼okMZokj jktLo] vk; vkfn½

32 -23

iwoZ esa v/;k;&27 esa mfYyf[kr foRrh; fooj.k dh lwph tks bl gLrd esa gS] dks lqyHk izlax gsrq mn~/k`r

fd;k tk jgk gS %&

vk; ,oa O;; ¼lkfj.kh 27-3½

rqyu&i= ¼lkfj.kh 27-4½

uxnh izokg fooj.k ¼lkfj.kh 27-5½

izkfIr ,oa Hkqxrku ys[kk ¼lkfj.kh 27-6½

lkg;~; izfrosnu ¼lkfj.kh 27-7½

foRrh; vuqikr ¼lkfj.kh 27-8 ,oa 27-9½

33 -24

uxjikfydk;sa lkof/kd vk/kkj ij fuEufyf[kr izforsnu rS;kj dj iz'kklh lfefr;ksa ds Lrj ls leh{kk]

fo'ys"k.k rFkk fu.kZ; ysus ds mn~ns'; ls lefiZr dj ldrh gS%&

izkI; dh fooj.kh ¼izi=&ch-;w-Mh-&6½

Hkqxrs; dh fooj.kh ¼izi=&ch-;w-Mh-&9½

okMZokj nkf;Ro lkj izfrosnu ¼izi=&ch-;w-Mh-&10½

jktLo izo`fÙk fo'ys"k.k ¼izi=&ch-;w-Mh-&11½

33 -25

uxjikfydk;sa vius dk;Z ,oa vuqJo.k gsrq mfpr ,oa vko';d vfrfjDr izca/ku lwpuk izfrosnu

fu/kkZfjr dj ldrh gSA bl v/;k; esa dh x;h vuq'kalk;sa lkekU; ,oa U;wure vko';drkvksa dh iwfRrZ

gsrq gSA uxjikfydk;sa vius fy, dksbZ vyx izfrosnu ;k izi= 'kkfey dj ldrh gS ftUgsa os vko';d

,oa mi;ksxh le>rh gksaA

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

631

648

बहार गजट (असाधारण) 21 माच 2016

7 tuojh 2015

laŒ 6 ¼u½@ fofo/k&11@2013&82] fnukad 7 tuojh 2016 dk fuEufyf[kr

vuqokn l{ke izkf/kdkj ls blds }kjk izdkf’kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds

vuqPNsn&348 ds [kaM ¼3½ds v/khu vaxzsth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA

fcgkj&jkT;iky ds vkns’k ls]

t; flag]

ljdkj ds la;qDr lfpo A

————

The 7^th January 2015

No.-6(N)vividh-11-2013/83-UDHD—In exercise of powers conferred by

section 87 of Bihar Municipal Act 2007(As amended) the Governor of Bihar has

been pleased to give assent to notify the following draft Bihar Municipal Accounting

Manual 2014 for maintaining books of accounts on the basis of Accrual Based

Double Entry Accounting System in Municipalities. Bihar Municipal Accounting

Manual 2014 is hereby published for information to such persons, institutions

related to it, who may furnish their objections/suggestions, if any, to the

undersigned within a period of thirty days from the date of publication of these

draft rules in the Bihar Gazette.

BIHAR MUNICIPAL ACCOUNTING MANUAL 2014

URBAN DEVELOPMENT AND HOUSING DEPARTMENT,-In exercise of the

power conferred by section 87 of Bihar Municipal Act, 2007 (as amended from time

to time) the Governor of Bihar is pleased to make the following Manual.

Chapter One

Introduction

This introductory chapter aims to…

Provide a basic background of Local Government Institutions current

accounting and financial system and Steps taken to improve the Accounting

& Financial System and,

By the end of this chapter, you should…

Be aware of the basic background of the Local Government and objectives

of good financial management processes; and, strategy for implementation

of Good Accounting and Financial Management system in Local

Government Institutions.

649

बहार गजट (असाधारण) 21 माच 2016

1.1 Local government institutions have always existed in India in one form or another

since ancient times. The present form of urban local government owes its genesis

to the British rule. The first municipal mechanism created during British rule was

the Municipal Corporation introduced in Madras (Chennai) in 1688, which was

followed by Municipal Corporations in Bombay (Mumbai) and Calcutta

(Kolkata) by1762. Subsequently, Lord Mayo's Resolution of 1870 called for the

introduction of an elected President in the municipalities. The current form and

structure of municipal bodies is based on Lord Ripon's Resolution on local self-

government adopted in 1882. His Resolution of 18 May 1882 on local self-

government dealt with the constitution of local bodies, their functions, finances

and powers and laid the foundation of local self-government in modern India.

Since then the structure of municipal bodies has essentially remained the same,

even though the urban areas multiplied.

1.2 There are two types of local government: urban local government and rural local

government. The Local government bodies are covered in the State List and are

governed by the State Statutes or in the case of Union Territories by the Union

Parliament.

Present Scenario

1.3 Local Governments have now become an integral part of the National

Government structure. The level of government that is closest to the citizens and

in the best position, both to involve them in the decision making process for

improving their living conditions and to make use of their knowledge and

capabilities in the promotion of all round development.

1.4 The last few years saw many states delegating a significant number of functions

to the local governments. This devolution of functions meant that the local

governments have to strengthen their support processes and also look out for

effective modes of financing the new functions.

1.5 The devolution of functions also called for proper assessment of the resources of

the local governments. For this purpose, the aforesaid amendment recommended

the formation of State Finance Commission (SFC) with a term of five years. The

recommendations of SFC shall include amount of grants to the local

governments, measures needed to improve the financial position of the

Municipalities etc.

650

बहार गजट (असाधारण) 21 माच 2016

Way Forward

1.6 The rapid urbanization and the consequent growth in the functioning of local

governments calls for excellent support systems. Strengthening of the Financial

Management and Accounting system of the local government Institutions

therefore assumes paramount importance. As one of the steps in that direction,

manual which is based on the National Accounting Manual shall give detail

guidance on the Accounting, Budgeting and Financial Management system of the

LGIs.

Current System of Accounting

1.7 The accounts of the ULB have traditionally been maintained on cash based single

entry system of accounting. Some of the major implications have been

•

Full picture of Assets & Liabilities are readily “not available” in one statement.

•

Inadequate managerial attention e.g. on speedier collection of receivables

due to lack of information or delayed information.

•

Inadequate cash management. (several in operative bank accounts)

•

Expenses not matched with revenues of the period making determination of

surplus/deficit for the period a difficult task.

•

Certain capital expenditures treated as revenue items e.g. roads, bridges,

drainage etc.

•

Did not present a “proper” picture of the financial health of the ULB.

•

Inadequate managerial attention e.g. on movement of payables/liabilities

•

Inadequate information on “to what extent, the assets of the ULB have been

used up”.

1.8 In view of the above and in terms of the recommendations of the CAG Task Force

on Accounting Reforms for ULB and the NMAM released by the MOUD,

Government of India, it has been decided to introduce Accrual Based Double

Entry System at all ULB in India.

1.9 It is also essential and urgent for the Municipal in the State of Bihar that there be

a restoration of transparency and accountability, in business and governance.

Only the introduction and continuous practice of efficient accounting practices can

adequately deal with issues of accountability. The Government of Bihar (GOB)

has recognized the importance of promoting good urban governance and has

initiated a series of measures in this direction with the aim of encouraging

651

बहार गजट (असाधारण) 21 माच 2016

decentralization and improving transparency in the functioning of Municipalities of

the State. Improvements in the accounting and budgeting ,Financial Management

systems, improved record keeping and maintenance and capacity building among

the personnel has been identified as some of the key measures for enhancing

governance and transparency among the Municipality in the State. The accounts

of the Municipalities of the State are currently being maintained on Cash Basis.

1.10 This is Bihar Municipal Accounts Manual issued by virtue of the powers granted

under Section 87 of Bihar Municipal Act 2007 Bihar.

Applicability

1.11 The manual is applicable to all Municipalities to whom the Bihar Municipal Act

2007 is made applicable. Accounting principles placed in the manual are primarily

focused on the concept of accrual basis of accounting. The accounting principles

adopted for preparation of the Financial Statements of the Municipalities shall be

followed uniformly unless stated otherwise in the manual. The manual provides

for integrating the budgeting and accounting systems to enable better control.

Accounting for Funds

1.12 Fund accounting is a “method of accounting and presentation whereby assets

and liabilities for achieving certain objectives are grouped according to the

purpose for which they are to be used." As per Section 73 of Bihar Municipal Act

there shall be a fund to be called Municipal Fund and Keeping in view for further

classification of receipt & expenditure ,Municipality shall keep under such Fund -

general fund, water Supply fund, drainage and sewerage fund, Solid waste

management fund, Road development and maintenance fund, slum services fund

and enterprises fund. The concept of Funds brings accountability and better

transparency. Such types of Funds are normally treated as a separate accounting

entity and separate Books are maintained for the same. Hence, separate

Financial Statements are prepared for each Fund. In such a case each Fund

shall follow the principles and procedures given in this manual. In addition

Municipalities may have Special Funds to meet specific objectives. The treatment

for these is provided in the Chapter 19 of this manual.

652

बहार गजट (असाधारण) 21 माच 2016

1.13 Irrespective of the method chosen for disclosure, the Accounting principles

recommended in this manual shall be applicable uniformly across all Funds.

1.14 The Accounts Manual will also be applicable to all transactions in the Municipality

related to the Transferred Institutions.

1.15 The codification structure and input forms recommended are amenable to

computerization. However, the registers are designed keeping in mind that

Municipalities will be implementing the recommended system mostly in a manual

environment to begin with. Changes to the formats may be required for facilitating

computerization.

Bihar Municipal Accounts Manual

1.16 The Bihar Municipal Accounts Manual contains the required forms, formats,

procedures, accounting entries, periodical statements, reconciliation procedures,

etc. The recommended principles for accounting have also been included.

1.17 This Manual has been structured as follows:

Part I - General

Chapter 1 - Introduction

Chapter 2 - Definitions, Accounting Concepts & Accounting Conventions

Chapter 3 - Significant Accounting Policies

Chapter 4 - Codification Structure and Chart of Accounts

Chapter 5 - General Accounting Procedures

Part II - Accounting for Transactions

Section1-Revenue

Section1.01-Internal Revenue

_ Chapter 6 - Property & Other Taxes

_ Chapter 7 - Water Supply

_ Chapter 8 - Rental , Fees and Other Income

Section1.02-Assigned Revenue

Chapter 9- Assigned Revenues

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बहार गजट (असाधारण) 21 माच 2016

Section1.03-Grant

Chapter 10 – Capital & Revenue Grants, Contribution & Subsidy

Section2-Expenditure

Chapter 11- Public Works

Chapter 12 - Stores

Chapter 13 - Establishment Expenditure

Chapter 14 –Health & Sanitation

Chapter 15 - Other Revenue Expenditures

Section3-Assets

Chapter 16 - Fixed Assets

Chapter 17 – Investments

Chapter 18 – Loans & Advances

Section4-Liablities

Chapter 19 – Special Funds

Chapter 20 - Borrowings, Deposits and Other Liabilities

Section5-Other Transactions

Chapter 21 - Lease & Hire Purchase

Chapter 22 - Special Transactions

Chapter 23 - Inter Unit Transaction

Chapter 24 - Transferred Institutions

Part III - Period-end Requirements

Chapter 25 - Period-end Procedures

Chapter 26- Reconciliation Procedures

Chapter 27 - Financial Statements

Chapter 28 – Audit Requirements with Sample Audit Report

Chapter Two

Definitions,Accounting, Concepts &Accounting Conventions

This chapter on Definitions, Accounting Concepts & Accounting

Conventions aims at…

By the end of this Chapter, you should…

Account - A

Accountant

Accounting Entry-

Accounts Officer/Chief Accounts Officer-

Making you aware of various Accounting terms, Concepts and Convention

used in the Accounts manual and Providing you definition/meaning of the

various terms used in the manual

Be aware of the Accounting Concepts and Conventions and Common

understanding of the terms used to promote consistency and uniformity in

their usage.

2.1

The various terms used in this Bihar Municipal Accounts Manual, the

Accounting Concepts and Accounting Conventions under the Accrual

System of Accounting are defined in this chapter. The objective of this

chapter is to ensure a common understanding of the terms often used in the

manual as well as to promote consistency and uniformity in their usage.

2.2

The definitions/descriptions/meanings of the various terms used in this

manual are as follows.

formal record of a particular type of transaction expressed in

money or other unit of measurement and kept in a ledger.

- Any senior employee of the Municipality entrusted with the

responsibility of accounting the incomes, expenditures and assets and

liabilities of the Municipality, irrespective of the cadre to which the employee

belongs.

A record of financial transaction in the books of

account like Journal, Ledger, Cash Book, Bank Book, etc.

In case of corporation towns

the Controller of Municipal Finance and Accounts as per the section

36(1(a)(ii) of the Bihar Municipal Act, 2007 and in case of other towns

Municipal Finance Officer as per Section 36(1)(b)(ii) shall be accounts

officer or Chief accounts officer of the Municipality. Such officer shall be

head of the Accounts Department of the Municipality entrusted with the

responsibility of accounting the incomes, expenditures, Assets and

Liabilities of the Municipality, irrespective of the cadre to which the employee

belongs.

Definitions

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

655

Amount owed by a Municipality on account of goods

purchased or services received or in respect of contractual obligations.Also

termed as trade creditor or sundry creditor.

-The period of time for which an operating statement is

customarily prepared.

- The general principles and procedures under

which the accounts of a Municipality are maintained.An accounting principle

is an adaptation or special application of a principle necessary to meet the

peculiarities of a Municipality or the needs of its management.

Thus,

principles are required for the computation of depreciation, the recognition

of capital expenditures, and the disposal of retirement's benefits.

- The person from whom amounts are due for goods

sold or services rendered or in respect of contractual obligations. Also

termed as debtor, trade debtor, sundry debtor. The words 'Receivables' and

'Debtors' are used interchangeably.

- An accounting unit shall be defined as a Zone, Circle,

Divisional or Ward office identified by the Municipality as an unit for

maintenance of accounting records.

10.

The

“Official Year”

“Year”

means

year

commencing on the first day of theAccounting period;

11.

- Recognition of revenues Expenditures and costs as they are

earned or incurred (and not as money is received or paid).

It includes

recognition of transactions relating to assets and liabilities as they occur

irrespective of the actual receipts or payments.

12.

- The method of accounting whereby revenues and

expenditures are identified with specific periods of time, such as a month or

year, and

are recorded

as incurred,

along

with acquired

assets,

without regard to the date of receipt or payment of Cash; distinguished from

Cash basis.

13.

- In respect to an asset (or a liability) it means a claim which

has become enforceable, which arises from the sale/rendering (purchase)

of goods/services or otherwise and has become receivable (payable).

In respect to an income (or an expenditure) it means the amount earned

(incurred) in an accounting period, for which a claim has become

enforceable, and it arises from the sale/rendering (purchase) of goods /

services or otherwise and has become receivable (payable).

14.

- In respect to an asset (or a liability) it means a claim

Account Payable -

Accounting Period

Accounting Principle

Account Receivable

Accounting Unit

Accounting

Year-

Accrual

Accrual Accounting

Accrued & Due

Accrued But Not Due

656

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

which has not yet become enforceable, which accumulates with the

passage of time or arises from the sale/rendering (purchase) of goods

/services which, on the date of period-end, have been partly performed and

are not yet receivable (payable).

In respect to an income (or expenditure) it means the amount earned

(incurred) in an accounting period, but for which no enforceable claim has

become due in that period. It accumulates with the passage of time or arises

from the sale/rendering (purchase) of goods/services goods which, at the

date of accounting, have been partly performed and are not yet receivable

(payable).

15.

- The total of the yearly depreciation Charges

on the depreciable assets from the date of purchase.

16.

-The Bihar MunicipalAct, 2007

17.

- Payment made on account of, but before completion of, a

contract, or before acquisition of goods or receipt of service

18.

- Any officer appointed by the State Government exercise

the powers and perform the duties conferred or imposed on the

Municipalities, the Empowered Standing Committee and the Chief

Executive Officer, by or under thisAct;

19.

- The gradual and systematic writing off of an asset or an

account over an appropriate period. The amount on which amortization is

provided is referred to as amortizable amount. Depreciation accounting is a

form of amortization applied to depreciable assets. Depletion accounting is

another form of amortization applied to wasting assets. Amortization also

refers to gradual extinction or provision for extinction of a debt by gradual

redemption or sinking fund payments or the gradual writing off to revenue of

miscellaneous expenditure carried forward.

20.

- A statement of the financial condition and operating

results of a Municipality, prepared yearly for submission to interested

parties; summarizing its operations for the preceding year and including a

Balance Sheet, Income & Expenditure Statement, often a Receipts &

Payments Statement, and the Auditor's Report, together with comments by

the

Head

of Council /Empowered Standing Committee or

the Chief

Municipal Officer of the Municipality on the year's operations .

21.

- The assets of the council (both immovable and movable) held by

the Municipality and those that are acquired in future, gifted by others or

transferred by the Government and includes cash and bank balances,

advances, investment and all receivables or outstanding dues to the

council.

Accumulated Depreciation

Act

Advance

Administrator

Amortization

Annual Report

Assets

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

657

22.

- Any municipal assessment register referred to under

The Bihar Municipal Act 2007/Rules, and

includes any register subsidiary

thereto.

23.

- Assigned revenues are revenues in the nature of a

share in the revenues of the State Government, to compensate for certain

losses in revenue and arrangement of resources of the Municipalities to

meet their administrative and Development Cost.

24.

- A fund created for the purpose of replacement

of an asset. The fund shall normally be equal to the amount of depreciation

provided on the Fixed Assets and shall be utilized only for the purpose of

replacement of those Fixed Assets or for any other purpose as resolved by

the Municipality.

25.

- The person referred to under Section 90 and 91of the Bihar

Municipal Act, 2007, and includes any officer authorized by him to perform

all or any of the functions of an auditor under thisAct.

26.

- Debts owed to the Municipalities, which are considered to be

irrecoverable, e.g., arrears of taxes, fees and other revenue left uncollected

and considered to be irrecoverable.

27.

- In order to balance an account, the two sides, namely Debit and

Credit are totaled up separately and the difference is ascertained. This

difference is put on the side that is lower to balance the two sides of an

account.

28.

-Astatement of the financial position of a Municipality as at a

given date, prepared under section 89 ofThe Bihar MunicipalAct, 2007.

29.

-Abook of original entry for recording transactions pertaining to

Bank/TreasuryAccounts of the Municipality.

30.

- A statement, which reflects the nature

and amount of transaction, not responded either by the Municipality or the

Bank

particular

date.

Such

statement

may

also

reflect

errors/omission in the recording of transaction inter-se between the

Municipality and the Bank.

31.

- A record book, recognized by law or custom, in

which transactions are successively recorded, and which is the source of

postings to ledgers; a journal. Books of original entry include General and

special journals, such as Cash and Bank Books.

32.

-Aquantitative estimate of programmes and activities expressed in

terms of money in respect ofAssets, Liabilities, Revenues and Expenditures

Assessment List

Assigned Revenues

Asset Replacement Fund

Auditor

Bad Debts

Balancing

Balance Sheet

Bank Book

Bank Reconciliation Statement

Books of Original Entry

Budget

658

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

for the ensuing financial year. The Budget expresses the Municipality's

goals in terms of specific financial and operating objectives.

33.

- The budget estimate prepared under section 82 of The

Bihar MunicipalAct 2007.

34.

- The total sum entered on the expenditure side of a budget

estimate under a major head and adopted by the Municipality, and includes

any sum by which such budget grant is increased or reduced by transfer

from or to other heads in accordance with the provisions of The Bihar

MunicipalAct 2007, and the rules and the regulations made there under.

35.

-An expenditure for a fixed asset or addition thereto that has

the effect of enlarging physical dimensions, increasing productivity,

lengthening future life, or lowering future costs.

36.

- The payments made towards fixed assets creation

and additions thereto including expenditure incurred for increasing the value

or life of the existing asset.

37.

- Expenditure on capital assets which are in the

process of construction or completion.

38.

- A book of original entry for Cash receipts and/ or

disbursements/payments .

39.

- A Financial Statement prepared for an accounting

period to depict the inflows and outflows of Cash and Cash equivalents of a

Municipality. The Cash Flow Statement Reports cash flows classified by

operating, investing and financing activities.

40.

- It means totaling of the amounts in the books of account.

41.

- The Mayor/Chairman of a Municipal Corporation/ Municipal

Council.

42.

- (i) in relation to a Municipal Corporation, the Mayor, (ii) in

relation to a Municipal Council, the Municipal Chairperson, and (iii) in

relation to a Nagar Panchayat, the Municipal President.

43.

(i) in relation to a Municipal Corporation, the

Municipal Commissioner, and (ii) in relation to the Municipal Council or the

Nagar Panchayat, the Municipal Executive Officer.

44.

-Asystematically arranged list of accounts applicable to

a specific Municipality, giving account names and numbers, if any.

45.

-Aunique numeric or alphanumeric identification given to

eachAccount to facilitate classification and ease of recording.

Budget Estimate

Budget Grant

Capitalization

Capital Expenditure

Capital Work in Progress

Cash Book

Cash Flow Statement

Casting

Chairperson

Chief Councilor

Chief Municipal Officer-

Chart ofAccounts

Code ofAccount

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659

46.

– An obligation relating to an existing condition or

situation which may arise in future depending on the occurrence or non-

occurrence of one or more uncertain future events.

47.

-An item on one side of an account which offsets fully or in part

one or more items on the opposite side of the same account.

48.

- Control account is an account in the general ledger that

consists of related sub-accounts. The total of the related sub-accounts

should total the balance in the related control account.

49.

- The amount of expenditure incurred on or attributable to a specified

article, product or activity.

50.

- The cost of acquisition of a Fixed Asset comprises its

purchase price and includes import duties and other non-refundable taxes

or levies, Transportation and any other directly attributable cost of bringing

the asset to its working condition for its intended use; any trade discounts

and rebates are deducted in arriving at the purchase price.

51.

- The amount of expenditure incurred on or attributable

to the purchase/acquisition of an investment. The cost of an investment

amongst others includes acquisition charges such as brokerage, fees and

duties.

52.

-The Council of a Municipal Corporation or a Municipal Council.

53.

- A book-keeping entry recording the reduction or elimination of an

asset or expenditure, or the creation of or addition to a liability or item of net

worth or revenue; an entry on the right side of an account; the amount so

recorded.

54.

- Cash and other assets that are expected to be converted

into

Cash or consumed in rendering of services in the normal course of

operations of the Municipalities normally within twelve months.

55.

- Liability including Loans, Deposits and Bank Overdrafts

which fall due for payment in a relatively short period, normally not more

than twelve months.

56.

-Aformal document constituting acknowledgement of a debt by

a Municipality, usually given under its common seal and normally containing

provisions regarding payment of interest, repayment of principal and

security, if any. It is transferable in the appropriate manner.

57.

- The goods or benefit received from a transaction. A book-keeping

entry recording the creation of or addition to an asset or an expenditure, or

the reduction or elimination of a liability, or item of net worth or revenue; an

entry on the left side of an account; the amount so recorded.

Contingent Liability

Contra Entry

Control Account

Cost

Cost of Acquisition

Cost of Investment

Council

Credit

Current Assets

Current Liability

Debenture

Debit

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58.

- Expenditure for which payment has

been made or a liability incurred but which is carried forward on the

presumption that it will be of benefit over a subsequent period or periods.

This is also referred to as Deferred Expenditure.

59.

- The excess of expenditure over income of the Municipality for an

Accounting Period under consideration.

60.

- (i) In relation to a Municipal Corporation, the

Deputy Mayor, (ii) in relation to a Municipal Council, the Municipal Vice-

Chairperson, and (iii) in relation to a Nagar Panchayat, the Municipal Vice-

President.

61.

- The historical cost or other amount substituted for

historical cost of a depreciable asset in the Financial Statements, less the

estimated residual value.

62.

- An asset which is expected to be used during more

than one accounting year, has a limited useful life, and is held by the

Municipalities for use in the supply of goods and services, for rental to

others, or for administrative purposes and not for the purpose of sale in the

ordinary course of operations of the Municipality.

63.

- A measure of the wearing out, consumption or other loss of

value of a depreciable asset arising from use, effluxion of time or

obsolescence through technology and market changes. It is allocated so as

to charge a fair proportion in each accounting period during the useful life of

the asset. It includes amortization of assets whose useful life

predetermined and depletion of wasting assets.

64.

- The arithmetic procedure followed in determining a

provision for depreciation expenditure) and maintaining the accumulated

balance.

65.

- A percentage which when applied to the depreciable

amount will yield depreciation expenditure for a year.

66.

– A treasury P/L Account shall be open for all

transaction in Urban Local Bodies.

67.

- An income received from investments by a Municipality

in shares/units.

68.

– An officer appointed as such by the State

Government, and includes an Additional Director, a Joint Director, a Deputy

Director, or any other officer of the State Government authorized by it to

perform the function of the Director of Local Bodies as referred under The

Bihar MunicipalAct 2007.

Deferred Revenue Expenditure

Deficit

Deputy Chief Councilor

Depreciable Amount

Depreciable Asset

Depreciation

Depreciation Method

Depreciation Rate

Designated Bank Account

Dividend Income

Director of Local Bodies

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69.

- Funds representing Special Funds to be utilized for

specific purposes.

70.

- The Empowered Standing Committee

for Finance as referred under Section 21 of the Bihar MunicipalAct, 2007.

71.

– An expenses other than capital expenditure, or, decrease in

economic benefit during the accounting period in the form of outflows or

depletions of assets or incurrence of liabilities and also includes payments

and that are payable.

72.

- The annual accounting reports prepared under the

fund based double entry accrual accounting system, in accordance with the

rules and consists of statements as referred under section 88 and 89 of The

Bihar MunicipalAct 2007.

73.

- Goods held for sale in the ordinary course of business.

74.

-Asset held for the purpose of providing services and that is not

held for resale in the normal course of operations of the Municipality.

75.

- Deposit of surplus fund for a specified period and at

specified rate of interest.

76.

- A page number or voucher or other number in a book or

document of original or final entry, which refers to the disposition or source of

an entry or posting.

77.

-Any forms prescribed in this manual.

78.

– A separate fund created for an activity for which separate Books of

Accounts and Financial Statements are required to be prepared, as per

orders of the State Government.

79.

-The Government of Bihar.

80.

- Grants are assistance by government in Cash or kind to a

Municipality for

past

or future compliance with certain conditions. They

exclude those forms of government assistance which cannot reasonably

have a value placed upon them and transactions with government which

cannot be distinguished from the normal transactions of the Municipality.

81.

- The total cost of acquisition/purchase of all the Fixed Assets

of the Municipality.

82.

- Consist of properties, which cannot be relocated.

83.

- Includes the money or money equivalent earned or accrued

during an accounting period, increasing the total of previously existing net

assets, and arising from exercise of any right, the provision of any type of

Earmarked Funds

Empowered Standing Committee

Expense

Financial

Statement

Finished Goods

FixedAsset

Fixed Deposit

Folio reference

Forms

Fund

Government

Grants

Gross Block

Immovable Properties

Income

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services or rentals. Income includes not only the amount received or

receipts but also the amount receivable under accrual accounting system.

84.

- A financial statement showing all

items of income and expenditure extracted from ledger balances, showing

the excess of income over expenses (or vice-versa) for an accounting

period.

85.

- The service charge for the use of money being called Loan or

capital, paid at agreed intervals by the user, and commonly expressed as an

annual percentage of outstanding principal.

86.

- Assets held not for operational purposes or for rendering

services, i.e., assets other than fixed assets or current assets (e.g.

securities, shares, debentures, immovable properties).

87.

- Transactions between one or more accounting

units of the Municipalities.

88.

- Those assets with the characteristics of being, a

part of a system or network, specialized in nature and do not have

alternative uses, immovable, and subject to constraints on disposal.

89.

- The book of original entry in which transactions are

recorded transactions not provided for in specialized journals.

90.

- Joint Venture is a contractual arrangement whereby two or

more parties undertake an economic activity to share expertise in a single

defined project, which is subject to joint control.

91.

- Deposits unclaimed for more than such period or

periods as defined in theAct or rules made there under.

92.

-Alease is an agreement whereby the lessor conveys to the lessee in

return for a payment or series of payments the right to use an asset for an

agreed period. A lease agreement also includes a Hire Purchase

agreement.

93.

-Acompilation of all accounts used for accounting purposes.

94.

- The items for which the municipality is responsible to pay/repay

and include loans, deposits and cess collected on behalf of the Government

and kept in the accounts pending payment and all dues payable by the

municipality.

95.

- Any investment falling outside the ambit of

current investments are treated as long-term investments.

Income and Expenditure Statement

Interest

Investments

Inter unit transactions

Infrastructure Assets

Journal Book

Joint Venture

Lapsed Deposits

Lease

Ledger

Liability

Long term investments

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96.

- A lien on land, buildings, machinery, equipment, and other

property, fixed or movable, given by a borrower to the lender as security for

his loan; sometimes called a deed of trust.

97.

- Consist of properties, which can be relocated.

98.

- The main fund maintained by the Municipalities as

referred in Section 73 of the Bihar MunicipalAct 2007 .

99.

– A Municipal Accounts Committee

constituted under section 98 of the Bihar MunicipalAct 2007.

100.

-The Municipal Magistrate appointed under section

398 ofThe Bihar MunicipalAct 2007.

101.

- An institution of self-government constituted under section

11 & 12, read with article 243Q of the Constitution of India, and includes a

Municipal Corporation, a Nagar Parishad and a Nagar Panchayat, referred

to in section 13 ofThe Bihar MunicipalAct 2007.

102.

- The Accounting Manual issued by

the Ministry of Urban Development, Government of India, as modified from

time to time.

103.

- A brief description written below an Accounting Entry. It is

normally written in brackets and starts with the word “Being”. It explains as to

why the entry has been recorded and other related aspects of the entry.

104.

- The excess of the book value of the assets of an accounting

unit over its liabilities to outsiders.

105.

- Gross Block less Accumulated Depreciation of all the Fixed

Assets of the Municipality.

106.

-Amounts actually paid and accounted during the year.

107.

- The last day of any Accounting Period, e.g. month, quarter,

half-year, year-end.

108.

- An act of entering separately the debit and credit aspect of

transactions from the books of original entry in respective accounts

maintained in the ledger.

109.

- Payment for expenses in an accounting period, the

benefit for which will accrue in the subsequent accounting period(s).

110.

- An amount written off or retained by way of

Mortgage

Movable Properties

Municipal fund

Municipal Accounts Committee

Municipal Magistrate

Municipality

National Municipal Accounts Manual

Narration

Net Assets

Net Block

Payments

Period End

Posting

Prepaid Expenses

Provision for Expenditure

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providing for depreciation or diminution in value of assets or retained by way

of providing for any known liability the amount of which cannot be

determined with substantial accuracy.

111.

- A provision made for revenue

considered doubtful of recovery.

112.

- A Qualifying Fixed Asset is an asset that

necessarily takes a substantial period of time to get ready for its intended

use or sale. Ordinarily a period of twelve months is considered as

substantial period unless a shorter or longer period can be justified on the

basis of facts and circumstances of the case. In estimating the period, the

time which an asset takes, technologically and commercially, to get it ready

for its intended use or sale should be considered.

113.

-Amounts actually received and accounted during the year.

114.

- A financial statement indicating the

opening and closing cash balance with summarized cash inflow (actual

receipts) and cash outflow (actual payments) during an accounting period.

All non-cash related transactions are ignored while preparing this

Statement.

115.

- It means adjusting the difference between two items (i.e.

amounts, balances, accounts or statements) so that the figures agree.

116.

- It means outlay benefiting only the current year. It

is treated as expenditure to be matched against revenue.

117.

- Those investments which are readily realizable,

and are intended to be held for not more than twelve months from the date of

investment.

118.

- A fund created for the repayment of a liability or for the

replacement of an asset.

119.

- An amount set aside for a specific purpose represented by

specifically earmarked assets.

120.

- The method under which the periodic charge

for depreciation is computed by dividing the depreciable amount of a

depreciable asset by the estimated number of years of its useful life.

121.

-The State Municipal Vigilance

Authority appointed under section 44 of theAct;

122.

- One or more accounts that make up the Control Account.

Provision for Unrealized Revenue

Qualifying Fixed Asset

Receipts

Receipts & Payments Statement

Reconciliation

Revenue Expenditure

Short term investments

Sinking Fund

Special Fund

Straight Line Method (SLM)

State Municipal Vigilance Authority

Sub-Ledger

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These sub-accounts are related to the control account and

p r o v i d e

more detail of the ControlAccount. The total of the related sub-accounts will

equal the related ControlAccount.

123.

- The excess of income over expenditure of the Municipality for an

Accounting Period under consideration.

124.

- A list or abstract of the balances or of total debits and total

credits of the accounts in a ledger, the purpose being to determine the

equality of posted debits and credits and to establish a basic summary for

Financial Statements.

125.

- The period over which a depreciable asset is expected to be

used by the Municipality; or the number of production or similar units

expected to be obtained from the use of the asset by the Municipality.

126.

- A document which serves as an authorization for any financial

transaction and forms the basis for recording the accounting entry for the

transaction in the books of original entry, e.g., Cash/Bank Receipt Voucher,

Journal Voucher, Cash/Bank Payment Voucher, etc.

127.

- Goods in the process of production for their sales or

usage.

128.

- In respect of a fixed asset, means its cost of

acquisition or substituted value less accumulated depreciation.

129.

- A method under which the

periodic charge for depreciation of an asset is computed by applying a fixed

percentage

its

historical cost

substituted

amount

less

accumulated depreciation (net book value). This is also referred to as

“Diminishing Balance Method”.

130.

- The financial year i.e., the year beginning with the first day of

April and ending with the following 31st March.

131.

Words and expressions used but not defined in this manual but defined in

Bihar MunicipalityAct, 2007 or Bihar MunicipalAccounts Rule shall have the

same meaning assigned to them in thatAct/Rule.

2.4

The Accounting

Concepts

and Accounting

Conventions

have

been

developed over the years from experience, reason, usage and necessity and

are generally accepted for accounting of transactions and preparation of

Financial Statements.

Surplus

Trial Balance

Useful Life

Voucher

Work in progress

Written Down Value (WDV)

Written Down Value (WDV) Method

Year

Accounting Concepts & Accounting Conventions

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2.5

Accounting Concepts are the necessary assumptions, conditions or

postulates upon which the accounting is based. They are developed to

facilitate communication of the accounting and financial information to all the

readers of the Financial Statements, so that all readers interpret the

statements in the same meaning and context.

2.6

TheAccounting Concepts are as follows:

a. Entity Concept;

b. Dual Aspect or Accounting Equivalence Concept;

c. Going Concern Concept;

d. Money Measurement Concept;

e. Cost Concept;

Accounting Period Concept;

g. Accrual Concept;

h. Periodic Matching of Cost and Revenue Concept; and

i. Realization Concept.

2.7

Accounting conventions are the customs or traditions guiding the preparation

of accounts.

They are adopted to make Financial Statements clear and

meaningful.TheAccounting Conventions are as follows:

a. Convention of Disclosure;

b. Convention of Materiality;

c. Convention of Consistency; and

d. Convention of Conservatism.

2.8

Each of theAccounting Concepts is discussed below:

2.9

For accounting purposes, an “organization” is treated as a separate entity

from the “owners” or “stakeholders”. This concept helps in keeping private

affairs of the owners and stakeholders separate from the business affairs.

For example, a Municipality is a separate, independent and autonomous

entity and is governed by a separate legislation and the regulations formed

Accounting Concepts

2.1.1

Entity Concept

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667

by it. The various stakeholders of the Municipality, including citizens, State

Government, environmentalists, etc., are different from the Municipality.

Thus, a separate Balance Sheet and Income & Expenditure Statement is

prepared in respect of the operations of the Municipality. This concept is

applicable to all forms of organizations.

2.10

This concept follows from the Entity Concept.All entities own certain assets.

Such assets are acquired through contributions of those who have provided

the funds for the purpose. Funds are made available either through the

surpluses of the entity or loans or payables. In a sense, such providers of

funds are claimants to the assets. At any point in time, the assets will be

equal to the claims. Since the claims on the assets could be those of

“outsiders” (i.e. liabilities) or “municipalities” (i.e. capital, reserves, etc.), it

results in the accounting equation:

2.11

It is assumed that the organization will continue for a long time, unless and

until it has entered into a state of liquidation. It is as per this concept, that the

accountant does not take into consideration the market value of the assets

while valuing them, irrespective of whether the market value is higher or

lower than the book value. Similarly, depreciation on fixed assets is provided

on the basis of expected lives of the assets rather than on their market

values. Further, the financial statements are prepared at defined period-end

to measure the performance of the entity during that period and not only on

the closure or liquidation of the entity.

2.12

In accounting, every transaction is recorded in terms of money. Events or

transactions that cannot be expressed in terms of money are not recorded in

the books of accounts. Receipt of income, payment of expenditures,

purchase and sale of assets, etc., are monetary transactions that are

recorded in the books of accounts. For example, the event of a machinery

breakdown is not recorded as it does not have a monetary value. However,

the expenditure incurred for the repair of the machinery can be measured in

monetary value and hence is recorded.

2.1.2

Dual Aspect or Accounting Equivalence Concept

Assets = Municipal Funds + Liabilities

2.1.3

Going Concern Concept

2.1.4

Money Measurement Concept

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2.1.5

Cost Concept

2.1.6

Accounting Period Concept

2.1.7

Accrual Concept

2.1.8

Periodic Matching of Cost and Revenue Concept

2.13

As per this concept, an asset is ordinarily recorded at the price paid to

acquire it, i.e., at its cost and this cost is the basis for all subsequent

accounting for the asset. The cost concept does not mean that the asset will

always be shown at cost. This basically signifies that each time the Financial

Statements are prepared; the fixed assets need not be revised and

recorded at its realizable or replacement or market value. The assets

recorded at cost at the time of purchase may systematically be reduced

through depreciation.

2.14

An accounting period is the interval of time at the end of which the financial

statements are prepared to ascertain the financial performance of the

organization. Although the “going concern” concept stresses the continuing

nature of the entity, it is necessary for an organization (e.g. Municipality) to

review how it is performing. The preparation of Financial Statements at

periodic intervals helps in taking timely corrective action and

developing

appropriate strategies. The accounting period is normally considered to be

of twelve months.

2.15

Under this concept, occurrence of claims and obligations in respect of

incomes or expenditures, assets or liabilities based on happening of

any event, passage of time, rendering of services, fulfillment (partially or

fully) of contracts, diminution in values, etc., are recorded even though

actual receipts or payments of money may not have taken place. In respect

of an accounting period, the outstanding expenditures and the prepaid

expenses and similarly the income receivable and the income received in

advance are shown separately in the books of accounts under the accrual

method.

2.16

To ascertain the surplus or deficit made by the entity during an accounting

period, it is necessary that the costs incurred are matched with the revenue

earned by the entity during that accounting period. The matching concept is

a corollary drawn from the accrual concept. To ascertain the correct surplus

or deficit, it is necessary to make adjustments for all outstanding

expenditures, prepaid expenses, income receivable and income received in

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advance to correctly depict and match the income and expenditure relating

to that accounting period.

2.17

According to this concept, revenue should be accounted for only when

is actually realized or it has become certain that the revenue will be

realized. This signifies that revenue should be recognized only when the

services are rendered or the sale is affected. However, in order to recognize

revenue, actual receipt of Cash is not necessary. It is important that the

organization should be legally entitled to receive the amount for the services

rendered or the sale affected.

2.18

Each of the accounting conventions are discussed below.

2.19

The term “disclosure” implies that there must be a sufficient revelation

of information which is of material interest to owners, creditors, lenders,

investors, citizen and other stakeholders. The accounts and the Financial

Statements of an entity should disclose full and fair information to the

beneficiaries in order to enable them to form a correct opinion on the

performance of such entity, which in turn would allow them to take correct

decisions. For example, the Accounting Principles that have been followed

for preparation of the Financial Statements should be disclosed along with

the Financial Statements for proper understanding and interpretation of the

same.

2.20

An item should be regarded as material, if there is a sufficient reason to

believe that knowledge of it would influence the decision of informed

creditors, lenders, investors, citizen and other stakeholders. The accounts

and the Financial Statements should impart importance to all material

information so that true and fair view of the state of affairs of the entity is

given to its beneficiaries. Hence, keeping the convention of materiality in

view, unimportant items are not disclosed separately and are merged with

other items. For example, the expenditure incurred on repairs and

maintenance of a certain asset of the Municipalities, which are small, may

not be disclosed separately in respect of each such small item but may be

grouped together and shown as a single item of expenditure.

2.1.9

Realisation Concept

2.1.10 Convention of Disclosure

2.1.11 Convention of Materiality

Accounting Conventions

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2.1.12 Convention of Consistency

2.1.13 Convention of Conservatism

2.21

The

convention

consistency

facilitates

comparison

financial

performance of an entity from one accounting period to another. This means

that the accounting principles followed by an entity should be consistently

applied by it over the years. For example, a Municipality should not change

its method of depreciation every year, i.e., from Straight Line Method to

Written down Value Method or vice-versa. Similarly, the method adopted for

valuation of stocks, viz., First in First out (FIFO) or WeightedAverage should

be consistently followed. In case a change is made, it should be disclosed.

2.22

As per this convention, the anticipated profits should be ignored but all

anticipated losses should be provided for in the books of accounts of an

entity. This means that all prospective losses are taken into consideration,

however, no doubtful income is taken into consideration in recording of

transactions by an entity. For example, while provision for doubtful debts

and discount is made on debtors or Accounts Receivable, no provision is

made for likely discount receivable from creditors or Accounts Payable.

Similarly, provision is made for diminution in value of investments; however,

no provision is made for any appreciation in value of investments.

2.23

Accrual system of accounting means a method of recording financial

transactions based on accrual, i.e., on occurrence of claims and obligations

in respect of Incomes or Expenditures, Assets or Liabilities based on

happening of any event, passage of time, rendering of services, fulfillment

(partially or fully) of contracts, diminution in values, etc., even though actual

receipts or payments of money may not have taken place.

2.24

In this system, there is a change in accounting for transactions and reporting

the financial results so as to provide the Municipalities and the Government

with the Financial Reports, in the form of two important Financial

Statements for the purposes noted against each:

Accrual System ofAccounting

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Benefits ofAccrual Based Double Entry System ofAccounting

Revenue is recognised as it is earned and thus “Income”

constitutes both revenue received and receivable. The accrual

basis not only records the actual income but also highlights the

level and efficacy of revenue collection, thereby assisting

decision makers in taking financial decisions.

Expenditure is recognised as and when the liability for payment

arises and thus it constitutes both amount paid and payable. In

accrual basis of accounting, expenditure incurred on repairs and

maintenance shall be recognised as expense of the period in

which they are incurred and, if not paid for during the year, shall be

treated as a liability (payable) and be disclosed as such in the

Balance Sheet.

Expenses are matched with the income earned in that year. Thus,

it provides a very effective basis to understand the true

performance of the organisation for the operations that is

conducted in that year.

A distinct difference is maintained between items of revenue

nature and capital nature. This helps in proper presentation of

financial statements, viz., the Income and Expenditure Statement

and the Balance Sheet.

Costs which are not charged to Income & ExpenditureAccount are

carried forward and kept under continuous review. Any cost that

appears to have lost its utility or its power to generate future

revenue is written-off.

The surplus or deficit as shown at the year-end represents the true

financial performance of the organisation arising out of the

various transactions during that year.

Proper financial analysis and reporting is possible.

The “full” cost of servicing is captured and thus helps in

identifying financial viability of rendering services.

Timely and right quality information for planning, decision-

making and control at each level of management is made

possible.

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Effective follow-up of receivables by the municipal body and

proper ascertainment of payables by the municipal body is

enabled.

A true picture of the financial position of an organisation can be

presented and that helps in better financial management.

One of the distinct advantages of adopting accrual accounting

system is ease in financial appraisals by financial institutions. It

also facilitates credit rating through approved Credit Rating

Agencies, which is a pre-requisite for mobilising funds in the

financial markets through debt instruments.

Better management of liabilities, which can further help in better

planning for future years.

Assets = Own Funds + Liabilities

Rules ofAccounting

2.25

There are some basic rules of accounting which are applicable in the context

of a double entry system of accounting. Since every transaction has a cause

and result, both these aspects are to be recorded under this system of

accounting. The term 'Debit' and 'Credit' are widely used to explain these

two aspects in a transaction.And by logic, since debit and credit aspects of a

transaction are recorded, Debit and Credit will always be equal. The three

basic rules in this context are:

PersonalAccounts : Debit the receiver and Credit the giver

ii) RealAccounts : Debit what commes in Credit what goes out

iii) Nominal Accounts : Debit expenses and losses and Credit gains and

income

Nominal Account: - All recurring expenses/incomes are known as

NominalAccount, such as salary, Rent, Interest etc.

PersonalAccount: - when a transaction involved with a person known as

personal account such as Mr. Roy, Bose& sonsABC Ltd. co. etc.

Real Account:- Other than above two accounts all are fall under this

category, such as Machinery, Furniture etc

2.26

The basic rules of accounting flow from the accounting equation:

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673

2.27

The basic rules of accounting and the above equation can be explained as

follows:

An increase in the asset, e.g., Vehicle can be brought about by:

Decrease in another asset, e.g., Bank Account, or

Increase in liability, e.g., Loans or Payables.

A decrease in the asset, e.g., Cash may result in:

Increase in another asset, e.g., Medical Equipment

Decrease in liability, e.g., Payment of Loans or payment

of suppliers outstanding

Decrease in Municipal Funds through expenditure

2.28

The double entry system enables drawing up of a Trial Balance and

eventual preparation of Financial Statements. The accounting system

should have suitable internal checks and controls, and should follow the

financial procedures as applicable and as may be notified by the

Government from time to time. Records of all transactions including Bank

Statements, etc., shall be maintained to enable their accuracy to be verified.

2.29

Apart from the account books, the Municipality should maintain adequate

registers such as Register of Immovable / Movable Properties, Demand,

Collection & Balance (DCB) Register for various taxes, etc., in accordance

with the Act (these registers may be maintained by different departments of

the Municipality). The objective of these records is to

support

and

document in detail the financial figures appearing in the accounting

records.

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ChapterThree

Significant Accounting Policies

This Chapter on significant Accounting Policies aims at…

By the end of this chapter, you should…

Making you aware of Significant Accounting Policies based on relevant Accounting

standards and,

Guiding you regarding applicability of significant Accounting Policies in the

preparation of MunicipalAccounts.

Be aware of significant Accounting policies applicable to each area of accounting

and,

Understand the usefulness and applicability of these policies in the preparation and

presentation of Financial Statements of the Municipality.

3.1

This chapter contains a compilation of the SignificantAccounting Policies to

be followed in preparation of the accounts of Municipalities in Bihar. These

Accounting

policies

have

been

prepared

considering

Government

Accounting Standards

Board(GASB) ,pronouncements ,the various

relevant Accounting Standard of the Institute of Chartered Accountants of

India (ICAI), the Technical guide on Accounting and Financial Reporting by

Urban Local Bodies issued by the ICAI and Comptroller and Auditor

General's report on Urban Local Bodies.

3.2

The

Financial

Statements

the

Municipalities

shall

contain

Statement

of Significant Accounting Policies as notes to accounts in

respect of important Accounting Policies adopted in preparing and

presenting such information. The Significant Accounting Policies as

mentioned in this chapter shall be followed consistently each year.

3.3

Where any of the Accounting Policies adopted by the Municipality while

preparing its Financial Statements is not in conformity with the policies

prescribed in this chapter and the effect of deviation from the Accounting

Policies is material, the particulars of the deviation shall be disclosed,

together with the reasons and the financial effect thereof, except where

such effect is not ascertainable. In case the financial effect thereof is not

ascertainable, either wholly or in part, the fact that it is not so ascertainable

shall be indicated.

3.4

Likewise, any change in the Accounting Policies which has no material

effect on the Financial Statements for the current period but which is

reasonably expected to have a material effect in later periods, the fact of

such change should be appropriately disclosed in the Financial Statements

of the period in which the change is adopted.

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3.5

The Accounting Policies shall be uniformly followed across all 'Funds'. In

case the Accounting Policies for Municipalities in Bihar are silent on certain

aspects, the Accounting Policies recommended in the National Municipal

Accounts Manual shall apply.

3.6

The following Accounting Policies shall govern the recording, accounting

and treatment of transactions relating to various activities as given

below. While theAccounting Policies, in principle, apply to all Municipalities

of Bihar, their applicability will depend on the specific nature and materiality

of activities performed by individual Municipalities.

3.7

Revenue in respect of Property and related Taxes shall be recognized

in the period in which they become due and demands are

ascertainable.

In case of new or changes in assessments, it shall be accrued in the

month in which the demand is served.

Collections to be made on behalf of Government i.e., and included

in the Property tax demand shall be reckoned together with Property

tax demand and credited to a control account called “State

Government Levies inTaxes- ControlAccount.”

The liability towards dues to the Government for collections on its

behalf shall be recognized as and when they are collected.

Taxes,

in case auctioned to external agencies, shall

be recognized as per the terms of agreement. In all other cases, when

permission for advertisement is granted for the first time, the

Advertisement Tax shall be accrued at the point when tax is paid and

permission is granted. After the first year, Advertisement Tax shall be

accrued when renewal is due.

EntertainmentTax shall be recognized as income on actual receipt.

Revenues

respect

Profession

Tax

Institutions/

Professionals/Traders shall be accrued in the year to which it

pertains when demands are ascertainable .

Property and Other Taxes

Property and related Taxes (collected as part of the Property Tax)

Advertisement Tax

Entertainment Tax

Profession Tax

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Revenues in respect of Profession Tax from employees shall be

recognized on actual receipt.

Interest element and Penalties, if any, in demand shall be reckoned only

on receipt.

Revenue in respect of Notice Fee, Warrant Fee and Other Fees

charged shall be recognized when the bills for the same are raised.

In respect of the demand outstanding beyond two (2) years, provision

shall be made to the extent of income of the Municipality in the demand,

based on the following provisioning norms:

Outstanding for more than 2 year but not exceeding 3 years: 25%

Outstanding for more than 3 years but not exceeding 4 years:

50% (additional 25%)

Outstanding for more than 4 years but not exceeding 5 years:

75% (additional 25%)

Outstanding for more than 5 years: 100% (additional 25%)

While making provision for receivables as stated above, the relevant

proportion State Govt. Levies in Property Taxes - Control account' shall

also be provided by debiting to a separate account.

Any additional provision for demand outstanding (net on overall basis)

required to be made during the year shall be recognized as expenditure

and any excess provision written back during the year shall be

recognized as income of the Municipality.

Refunds, remissions of taxes for the current year shall be adjusted

against the income and if pertain to previous years then it shall be

treated as prior period item, wherever applicable.

Write-offs of taxes shall be adjusted against the provisions made and to

that extent recoverable shall get reduced.

Any subsequent collection or recovery of 'Receivables for Property &

Other Taxes,” which were already written off shall be recognized as a

'Prior Period Income'.

Demands raised with retrospective effect shall be treated as 'Prior

Period Income' to the extent it pertains to earlier years.

General Policies in respect of Taxes recognized on accrual basis

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m. In cases of revisions to demand, if related to earlier years, any increase

in demand shall be treated as 'Prior Period Income' and any decrease in

demand shall be treated as 'Prior Period Expense'.

Part-payments received shall be first adjusted against penalty and

interest, arrear demand and current demand in the listed order. Part

Payments of arrear demand or current demand shall be proportionately

divided among the various taxes collected as a part of Property Tax,

including collections to be made on behalf of the Government.

Advance/ excess payment of taxes shall be treated as a liability till the

tax becomes due, at which point, it shall be adjusted against

receivables.

Wherever self-assessment of taxes is prevalent, income shall be

accrued based on records available with the Municipality when it

becomes due as per the provisions of the Act. Further, changes arising

out of self-assessment will be treated as 'Change in Demand' and will

be accounted accordingly.

Revenue in respect of Water Tax, Water Charges and Water Meter Rent

shall be recognized in the period in which they become due and

demands are ascertainable. It shall be noted that the Water Tax and the

related taxes, if any, may also be included in the bill raised for Property

Tax.

Revenue in respect of Notice Fee, Warrant Fee and Other Fees

shall be recognized when the bills for the same are raised.

Revenue in respect of Connection Charges for Water Supply shall

be recognized on actual receipt.

Revenue in respect of Water Tanker Charges and Road Cutting

Charges, Penalties shall be recognized on actual receipt.

In respect of the demand outstanding beyond two (2) years, provision

shall be made to the extent of income of the Municipality in the demand

as follows:

If Water Tax is collected as a component in Property Tax, provisioning

shall be made in the same way as unrealized Property Tax, which is as

follows:

Outstanding for more than 2 year but not exceeding 3 years: 25%

Outstanding for more than 3 years but not exceeding 4 years: 50%

(additional 25%)

3.8

Water Supply

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Outstanding for more than 4 years but not exceeding 5 years: 75%

(additional 25%)

Outstanding for more than 5 years: 100% (additional 25%).

If water tax/ charges demand is raised separately, the taxes, charges

and rent shall be provided as follows:

Outstanding for more than 2 year but not exceeding 3 years: 50%

m. Outstanding for more than 3 years: 100% (additional 50%).

Any additional provision for demand outstanding (net on overall basis)

required to be made during the year shall be recognized as expenditure

and any excess provision written back during the year shall be

recognized as income of the Municipality.

Refunds, remissions of taxes/ charges for the current year shall be

adjusted against the income and if pertain to previous years then it shall

be treated as prior period item.

Write-offs of taxes/ charges shall be adjusted against the provisions

made and to that extent recoverable gets reduced

Any subsequent

collection

recovery of 'Receivables

of Water

Charges' which were already written off shall be recognized as a 'Prior

Period Income'

Advance/ excess payment of taxes/ charges shall be treated as a

liability till the tax/ charge becomes due, at which point, it shall be

adjusted against receivables.

Part-payments received shall be first adjusted against penalty and

interest, arrear demand and current demand in the listed order.

Revenue in respect of Advertisement rights shall be accrued based on

the terms of the contract.

Revenue in respect of Trade License Fees shall be accrued in the year

to which it pertains, when demands are ascertainable based on the

terms of theActs and Rules.

Revenues in respect of rents from properties shall be accrued based on

terms of agreement.

3.11

Rentals, Fees and Other Sources of income

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Other income, in respect of which demand is ascertainable and can be

raised in regular course of operations of the Municipality, shall be

recognized in the period in which they become due, i.e., when demand

is ascertainable.

Fees for certificates & extracts, Birth & Death Certificate charges,

building construction permission fee, betterment fee, sale of products,

scrap sale, sale of tender forms, etc. shall be recognized on actual

receipt.

The Other Incomes, which are of an uncertain nature or for which the

amount is not ascertainable or where demand is not raised in regular

course of operations of the Municipality, shall be recognized on actual

receipt.

Revenue in respect of Notice Fee, Warrant Fee and Other Fees

shall be recognized when the bills for the same are raised.

Interest element and Penalties, if any, in demand shall be reckoned only

on receipt.

In respect of the demand outstanding beyond two (2) years, provision

shall be made to the extent of income of Municipality in the demand,

based on the following provisioning norms:

Outstanding for more than 2 year but not exceeding 3 years: 50%

Outstanding for more than 3 years: 100% (additional 50%)

Any additional provision for demand outstanding required to be made

during the year shall be recognized as expenditure and any excess

provision written back during the year shall be recognized as income of

the Municipality.

Refunds, remissions of Other Incomes for the current year shall be

adjusted against the income and if pertain to previous years then it shall

be treated as prior period item, wherever applicable.

m. Write-offs of Other Incomes shall be adjusted against the provisions

made and to that, extent recoverable gets reduced.

Any subsequent collection or recovery of 'Receivables of Rental, Fees

and Other Incomes' which were already written off shall be recognized

as a 'Prior Period Income'.

Advance/ excess payment shall be treated as a liability till the tax/

charge becomes due, at which point, it shall be adjusted against

receivables.

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Part-payments received shall be first adjusted against penalty and

interest, arrear demand and current demand in the listed order.

The cost of fixed assets shall include cost incurred/ money spent in

acquiring or installing or constructing fixed asset, interest

borrowings attributable to acquisition or construction of qualifying fixed

assets up to the date of commissioning of the assets and other

incidental expenditures incurred up to that date.

Any addition to or improvement to the fixed asset that results in

increasing the utility or capacity or useful life of the asset shall be

capitalized and included in the cost of asset. Revenue expenditure in

the nature of repairs and maintenance incurred to maintain the asset

and sustain its functioning or the benefit of which is less than for a year,

shall be charged off unless it results in increase of capacity

operating

efficiency

the

fixed

asset,

extends

its

useful

economic life

Assets under erection/installation on existing projects and capital

expenditures on new projects (including project stores) shall be shown

as "Capital Work-in- Progress".

Provisions shall be made at the year-end for all bills received up to a

cutoff date. The cut-off date shall be 30 days before the date prescribed

for the finalization ofAnnual Financial Statements .Therefore if the date

prescribed for the finalization of Annual Financial Statements is June

30th, then the cutoff date shall be May 31st of the same year.

The

Earnest

Money

Deposit,

Security

Deposit

and

Retention

Money, if forfeited, shall be recognized as income when the right for

claiming refund of deposit has expired. Non-Cash items received as

Deposit shall not be accounted till the same in encashed. On

encashment, it shall be recognized as a liability or income, as

applicable.

Deposit received under Deposit works shall be treated as a liability till

such time the projects for which money is received is completed. Upon

completion of the projects, the cost incurred against it shall be reduced

from the liability.

Deposit given under Deposit works shall be treated as an asset till such

time the projects for which money is given is completed. Upon

completion of the projects, the cost incurred shall be capitalized and

reduced from the deposit.

3.12

Public Works

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681

Revenue in respect of rent of equipment provided to the contractors,

deducted from their bills shall be recognized as and when the

deductions are made.

Statutory deductions like Income Tax, ValueAdded Tax, etc., made from

the Contractors bill to be recognized when the deductions are made.

3.13

Expenditure in respect of material, equipment, etc., procured shall be

recognized on accrual basis, i.e., on admission of bill by the Municipality

in relation to materials, equipment, etc., delivered.

The cost of inventories shall include the purchase price including

the expenditure incurred to bring the inventories to its present location

and condition i.e. freight inward, duties and taxes, etc.

The

Earnest

Money

Deposit,

Security

Deposit

and

Retention

Money, if forfeited, shall be recognized as income when the right for

claiming refund of deposit has expired. Non-Cash items received as

Deposit shall not be accounted till the same is encashed. On

encashment, it shall be recognized as a liability or income, as

applicable.

Accounting of 'goods received & accepted but no bills received' as at

the cutoff date shall be accounted based on purchase orders. The cut-

off date shall be 30 days before the date prescribed for the finalization of

Accounts.

The stock lying at the period-end shall be valued at cost in accordance

with the First in – First out Method.

Revenue in respect of disposal of stores shall be recognized on actual

receipt.

Consumption of stores used for repairs and maintenance shall be

charged to Income & Expenditure Account. If it is used in construction /

creation of a fixed asset, it shall be added to the cost of the asset.

Inventories of consumable supplies such as stationery, Electrical goods

like bulb, wires etc., shall be charged to revenue at the time of purchase.

If there is a filling station of fuel or bulk purchases made in Drums etc the

ULBs should maintain the Stock register and issue of the fuel from stock

for consumption shall be treated as expenditure in the income &

expenditure account when consumed.

Statutory deductions like Income Tax, ValueAdded Tax, etc. made from

the Supplier's bill to be recognized when the deductions are made.

Stores

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3.14

Expenditures on Salaries and other allowances shall be recognized as

and when they are due for payment.

Statutory deductions from salaries including those for Income tax,

Profession tax, Subscription to Provident Fund, etc., shall be

recognized as liability in the same period in which the corresponding

salary is recognized as expenditure.

Contributions for retirement benefits such as Pension, Gratuity, etc.,

made by the Municipality shall be recognized as and when they are

due.

Contributions due to Pension Fund of contingent staff shall be

recognized as an expense and as a liability.

Liability towards leave encashment shall be recognized as and when

the amount is determined.

Interest receivable on loans given to employees shall be recognized

as revenue at the end of the period in which these have accrued.

In respect of loans to employees, penal interest leviable on default in

repayment of principal or payment towards interest shall be

recognized on accrual basis.

Bonus,

ex-gratia,

overtime

allowance,

other

allowances

and

reimbursements to the employees shall be recognized as expenditure

as and when they are due for payment.

Other Revenue Expenditures shall be treated as expenditures as and

when they become due.

Provisions shall be made at the year-end for all bills received up to a

cutoff date.

The cut-off date shall be 30 days before the date

prescribed for the finalization of Annual Financial Statements under

the Rules.

Any expenditure for which the payment has been made in the current

period but the benefit and/or service is likely to arise in a future period

shall be treated as an expenditure for the period in which benefit arises

and/or services are received. Provision has to be made for these type

of expenditures as prepaid expenditure during the current Accounting

year

Establishment Expenditure

3.15

Other Revenue Expenditures

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The expenditure for the current period shall include the proportionate

value of the benefits and/or services arising in the current period even

if the payment therefore has been made in the previous period.

General Grants, which are of a revenue nature, shall be recognized as

income on actual receipt.

In case where the grant is sanctioned and ULBs have received the

sanctioned/GO letter but has not received the Grant amount then such

grant can be treated as “Grant Receivable” by the ULBs.

Specific Grants towards revenue expenditure, received prior to the

incurrence of the expenditure (received in advance), shall be treated

as a liability till such time that the expenditure is incurred.

Capital Grants received as a nodal agency or as implementing agency

for an intended purpose, which does not, result in creation of assets

with ownership rights for the Municipality shall be treated as a liability

till such time it is used for the intended purpose. Upon utilization for the

intended purpose, the extent of liability shall stand reduced with the

value of such utilization and no further treatment, as a capital receipt

shall be required.

Capital grant received and which results in creation of the Capital

Asset with ownership right of the municipality can be treated in two

alternative methods. Under one method, the grant is shown as a

deduction from the gross value of the asset concerned in arriving at its

book value. The grant is thus recognized in the profit and loss

statement over the useful life of a depreciable asset by way of a

reduced depreciation charge. Under the other method, grants related

to depreciable assets are treated as deferred income which is

recognized in the profit and loss statement on a systematic and

rational basis over the useful life of the asset. Such allocation to

income is usually made over the periods and in the proportions in

which depreciation on related assets is charged. Grants related to

non-depreciable assets are credited to capital reserve under this

method, as there is usually no charge to income in respect of such

assets. However, if a grant related to a non-depreciable asset requires

the fulfillment of certain obligations, the grant is credited to income

over the same period over which the cost of meeting such obligations

is charged to income. The deferred income is suitably disclosed in the

balance sheet pending its apportionment to Income & Expenditure

account.

3.16

Grants

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Grants in the form of non-monetary assets (such as fixed assets given

at a concessional rate) shall be accounted for on the basis of the

acquisition cost. In case a non-monetary asset is received free of cost,

it shall be recorded at a nominal value (e.g. Rupee One).

Income on investments made from 'Specific Grants received in

advance' shall be recognized and credited to the Specific Grant,

whenever

accrued.

Profit/loss,

any,

arising

disposal

investments made from the 'Specific Grant received in advance' shall

also be recognized and credited/debited to the Specific Grant.

Interest expenditure on loan shall be recognized on accrual basis.

Interest

borrowings

directly

attributable

acquisition

construction of qualifying fixed assets up to the date of commissioning

of the assets shall be capitalized.

A provision shall be made for the interest accrued between the date of

last payment of interest and the date of financial statements and shall

be charged to the current period's Income and Expenditure

Statement.

The

expenditures incurred while issuing

debentures

bonds

(Issue Expenditures) shall be deferred and amortized in equal

installments over a period of 5 years or the tenure of the loan

whichever is earlier. In case, the debentures and bonds are

prematurely redeemed, the amount of issue expenditures outstanding

during the year shall be written-off and charged to the Income and

Expenditure Statement as expenditure of the year when this happens.

However, all other expenditures in respect of raising loans other than

those considered, as issue expenditures shall be expensed off in the

year in which they are incurred.

Special Funds shall be treated as a liability on their creation.

Income

investments

made

from

Special

Fund

shall

recognized

and credited

Special Fund,

whenever

accrued.

Profit/loss, if any, arising on disposal of investments made from the

Special Fund shall be recognized and credited/debited to Special

FundAccount.

Any expenditure of a revenue nature, which is incurred specifically on

scheme/project for which a Special Fund has been created, shall be

charged to that Special Fund.

3.17

Borrowings

3.18

Special Funds

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On completion of the construction of a fixed asset and/or on acquisition

of a fixed asset out of a Special Fund, the amount equivalent to the

cost of such fixed asset shall be transferred from the respective

Special Fund to the Special Fund (Utilized).

Investment shall be recognized at cost of investment. The cost of

investment is to include cost incurred in acquiring investment and

other incidental expenditures incurred for its acquisition.

All long-term investments shall be carried / stated in the books of

accounts at their cost.

However in the event of any permanent

diminution in their value as on the date of Balance Sheet, these shall

be provided for.

Short-term investments shall be carried at their cost or market

value (if quoted), whichever is lower.

Interest on investments shall be recognized as and when due. At

period-ends, interest shall be accrued proportionately.

Dividend on investments shall be recognized on actual receipt.

Profit/loss, if any, arising on disposal of investment (net of selling

expenditure such as commission, brokerage, etc.) from the Municipal

Fund shall be recognized in the year when such disposal takes place.

Income on investments made from Special Fund and Grants under

specific Scheme shall be recognized and credited to Special Fund and

Grants under Specific Scheme respectively, whenever accrued.

Profit/loss, if any, arising on disposal of investments (net of selling

expenditure such as commission, brokerage, etc.) made from the

Special Fund and Grants under specific Scheme shall be recognized

and credited/debited to Special Fund Account and Grant under

specific schemeAccount respectively.

All

Fixed Assets

shall

carried

cost

less

accumulated

depreciation. Cost means Historical Cost or revalued amount of the

assets. The cost of fixed assets shall include cost incurred/money

spent in acquiring or installing or constructing fixed asset, interest on

borrowings directly attributable to acquisition or construction of

qualifying fixed assets up to the date of commissioning of the assets

and other incidental and indirect expenditures incurred up to that date.

3.19

Investments

3.20

FixedAssets

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Any addition to or improvement to the fixed asset that results in

increasing the utility or useful life of the asset shall be capitalized and

included in the cost of fixed asset.

Any Fixed Asset, which has been acquired free of cost or in respect of

which no payment has been made, shall be recorded at nominal value

of Re. 1/-.

Where the assets are compulsorily acquired for non-payment of taxes

or duties, the unpaid amount as appearing in the books constitutes the

consideration for the acquisition and the asset acquired should

accordingly be recorded at such amount.

Revaluation of assets shall be done only with the written sanction of

the Empowered Standing Committee. An increase in net book value

arising on revaluation shall be credited to a reserve account under

the Municipal fund as 'Revaluation ReserveAccount'.Adecrease in

net book value arising on revaluation of fixed assets shall be charged

to Income and ExpenditureAccount.

Revaluation of a class of assets should not result in the net book value

of that class being greater than the recoverable amount of the assets

of that class.

Revaluation reserve shall be reduced by transfer of equivalent amount

of depreciation charged on the revalued portion of the cost of the fixed

assets.

Depreciation shall be charged by Straight Line Method (SLM) on all

fixed assets except land. The rate of depreciation for each type of

fixed assets will be based on the estimated useful life and is prescribed

by the UDHD and is given in Appendix-16.1. Any change in the rate of

depreciation will be made by the UD&HD. All assets costing less than

Rs. 5,000 shall be depreciated at 100% in the year of purchase.

All assets which have been fully depreciated shall be carried at a book

value of Re. 1/-.

Depreciation shall be provided at full rates for assets, which are

purchased / constructed before October 1 of an Accounting Year.

Depreciation shall be provided at half the rates for assets, which are

purchased / constructed on or after October 1 of anAccountingYear.

Depreciation shall be provided at full rates for assets, which are

disposed on or after October 1 of an Accounting Year. Depreciation

shall be provided at half the rates for assets, which are disposed

before October 1 of anAccountingYear.

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Assets recorded in the register but not physically available shall be

written off after a specified period after obtaining specific sanction from

the Government.

Land

that are acquired

free of cost from the government

provided

by individuals

institutions

under

endowment

for

specific purposes shall be valued at Re. 1/-.

Where the ownership of the asset has not been transferred in favour of

the Municipality, but the asset is in the permissive possession of the

Municipality, it shall be included in the Fixed Asset Register with Re.

1/- as its value. However

there should

be a clear

mention in the

point of time in future, reversal of entry shall be made in the Fixed

Asset

Cost of developing such assets, if any, shall be

booked under the respective head of accounts.

No depreciation shall be charged on those assets for which the value is

taken as Re. 1/- e.g. assets acquired free of cost, assets not

transferred in the name of the Municipality, etc.

Cost of land improvements such as leveling, filling or any other

developmental activity shall be capitalized as a part of the cost of land.

Statues and Heritage Assets - Statues and valuable works of art shall

be charged at original cost and no depreciation shall be charged

thereon.

Land pertaining to Parks and Playgrounds including the cost of

development of land shall be booked under land. Other amenities to

Parks

and

Playgrounds

shall

capitalized

'Parks

and

Playgrounds'

Any building /structures/ plant and machinery, etc., constructed/

installed in the Parks and Playgrounds and used for other purposes

shall be booked under the appropriate heads of account.

Assets identified and evaluated technically as obsolete and held for

disposal shall be stated at their net book value or estimated net

realizable value, whichever is lower.

Intangible assets of the Municipality including computer software shall

be valued at cost plus consultants costs incurred, in implementing the

software. It shall be capitalized, only when the intangible asset is

developed and which can be used by Municipality over a period of time

to derive economic benefits from it. In case it is not so, the entire

amount will be charged to revenue, in the year in which it is incurred.

The intangible assets acquired shall be amortized over a period of five

years or useful life, whichever is earlier.

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If the Municipality has taken a loan, or other borrowings for the

construction of an asset or a group of assets, interest shall be

capitalized to that particular asset or the group of assets. If a particular

loan cannot be identified for a specific asset, then capitalization should

be made at weighted average rate. The weighted average rate will be

applicable after taking into consideration the period of completion/

building of assets and the amount invested in relation thereto.

Borrowing cost shall include interest and commitment charges on the

Bank borrowings and other short term and long term borrowings and

amortization of discounts or premiums related to the borrowings.

Capitalization of the borrowing cost shall cease when substantially all

the activities that is necessary to prepare the asset for its intended use

or sale is complete. An asset is normally ready for its intended use or

sale when its physical construction or production is complete even

though the routine administrative work might still continue.

Depreciation on assets on which grant has been received shall be

calculated on the gross value of Fixed Asset, i.e., without deducting

the grant amount from asset value.

Interest/penal interest on loans shall be recognized as and when due.

At period- ends, interest shall be accrued up to the date of the period-

end.

Interest/penal interest earned on loans given out of Specific

Fund/Grant shall be directly credited to the Specific Fund/Grant

account.

In exceptional circumstances, when the loans given to employees

cannot be recovered, it may be written off, in accordance with the laws

in force.

In respect of all other loans overdue beyond two (2) years, provision

shall be made based on the following provisioning norms:

3.21

Loans given

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ChapterFour

CodificationStructure&Chart ofAccounts

This chapter on Codification Structure and Chart ofAccounts aims at…

By the end of this chapter, you should be able to…

Defining the head under which the Income, Expenditure, Liabilities and Assets

of Local Bodies are classified and facilitates maintenance of Accounts &

preparation of financial statement

Explaining the Coding Structure of the Fund, Function andAccount heads used

under the Municipality which is needed to identify the various transaction heads.

Classify transactions into income, expenditure, asset or liability;

Select the appropriate codes for a particular transaction based on the nature of

Transaction.

Read an account head based on its account code.

4.1

This Chapter provides the Coding Structure to be followed by the

Municipalities in Bihar.

4.2

The `Coding Structure of the Chart of Accounts is a key element of

any accounting system. The National Municipal Accounts Manual (NMAM)

issued by the Ministry of Urban Development (MoUD), Government of India

(GoI) contains recommendations on the Coding Structure and the Chart of

Accounts. The Codification Structure and Chart of Accounts to be followed

by the Municipalities of Bihar are based on the guidelines provided in the

NMAM, adjusted for the specific needs/ requirements of Municipalities in

Bihar.

4.3

The coding structure shall uniformly apply to all the Municipalities of Bihar.

Changes to the codes shall be made as per the guidelines/ rules prescribed

in this regard.

4.4

The Coding Structure for Municipalities in Bihar shall contain of the following

groups, viz.

Fund;

Function;

Introduction

Codification Structure for Municipalities in Bihar

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691

Field;

Account Head.

4.5

The Coding Structure for each of the above groups is discussed in the

subsequent paragraphs.

4.6

Requirement/ intention to maintain separate books of accounts for a

particular activity/ fund shall be the criteria for assigning a Fund Code. The

Fund Code for Municipalities in Bihar shall also consist of 1 level. It will be

represented by one digit . Thus, for example, Municipal General Fund will be

denoted as follows:

4.7

The Funds for which separate books of accounts shall be maintained and

separate Financial Statements shall be prepared are provided in Appendix

4.1 as below-

4.8

Since each Fund is a separate accounting entity, any transactions across

Funds would require recording accounting transactions in the books of accounts of

each of the Funds. Transactions involving transfer of money across Funds,

liabilities/ expenditure of one Fund paid by other Fund, income of one Fund

received by other Fund, etc., shall have to be reported in the Fund Financial

Statements. Where the amount is not to be returned, subject to due approval of the

competent authority, journal shall be passed to give the dual effect in the Fund

balances. Where the amount remains recoverable, they shall be reported as inter-

Fund receivables and inter-Fund payables.

Fund

Municipal General Fund

Appendix 4.1

Municipal Fund Codes

692

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4.9

Further, as indicated above, the Municipalities shall be required to prepare

separate Financial Statements for each of the Funds and a consolidated

Financial Statement for the Municipality as a whole.

4.10

Function represents the services offered or specific functions performed by

the Municipality. The proposed Function Code has been structured in

accordance with the 'Functions Listing' provided by the NMAM guidelines,

wherein it is mandatory to adhere to the coding structure of the first 2 levels.

The first level represents the Function Group. NMAM prescribes a total of 10

Function Groups, which provide a broad classification of the various

functions performed by a Municipality.

Additions

are

made

the

Function Group Code, to suit Bihar specific requirements.

4.11

Within each Function Group, the second Level represents the particular

type of service and is described by NMAM as 'Function Description'. NMAM

has provided for 10 Function Descriptions within each Function Group.

Function Descriptions have been created for the new Function Groups.

4.12

In addition to the above, 1 levels of 2 digits, termed 'Sub-Function' shall be

used for capturing sub-functions/ activities. The Sub-Functions shall be a

subset of the respective Function Description and hence it shall be

necessary to refer a Sub-Function in conjunction with the associated

Function Description and Function Group. Similarly the Sub Sub-Functions

shall be a subset of the respective Sub- Functions.

4.13

All Income and Expenditures shall be identified against the specific function

group. For e.g., expenditure on 'Secondary Education' shall be shown

under Function Description 'General Education',

which in turn falls

under the Function Group 'Education'. In this case as there is no Sub

Function, the same shall be denoted as '00”. Function code in this respect

shall be entered as follows:

Function

40–Education

37–General Education

01–Secondary Education

Function-Group

Function Description

Sub-Function

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4.14

Budgetary Control shall be exercised for each function. A listing of the

functions along with the corresponding codes is provided inAppendix 4.2.

4.15

In the government set-up, demands for expenditure are drawn by the

department discharging the functions and become the responsibility center

for the assigned functions. Functionary group represents this. Each sub-

level within this group typically can represent the organisational structure

within the ULB. This level is used only for the internal control of the ULB. It is

therefore not proposed to prescribe any codification structure for the same.

4.16

Field represents the geographic distribution of the Municipalities. A 'Field'

represents the geographic area to which the income or expenditure relates.

Field codes are intended to assist in identifying Income and Expenditure

specific to a particular geographic area, e.g. Circle /Electoral Ward, etc.

4.17

The Municipalities of Bihar shall use 1 level field code of 1 digits, which shall

represent the Circle /Electoral Wards .In IT environment further level and

more digits can be created.

4.18

The Field Codes shall be assigned by each Municipality as per its

requirement.

4.19

Thus, Electoral Ward 4 shall have the following field code.

4 – Electoral Ward /Circle

4.20

For incomes or expenditure pertaining to the Head Office, i.e., which cannot

be identified to any Electoral Ward, '0' codes shall be assigned for the

Circle/Electoral Ward.

4.21

As per the Coding Structure prescribed by NMAM, the Primary Account

Functionary

Field

Account Heads

Circle/Electoral Ward

4.1.1

Primary Account Heads

694

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Head is divided into Major Head, Minor Head and Detailed Head. The Major

Head Codes and Minor Head Codes specified by NMAM have to be

uniformly followed by all Municipalities across the country.

4.22

Accordingly, the proposed Account Head structure for the first two levels

under Primary Account Head shall be in line with the listing prescribed by

NMAM. The Major Head shall have a '3' digit code. The first digit shall

represent the nature or type of accounts, i.e., Income, Expenditure, Liability

orAsset. The subsequent '2' digits have been used to define specific class of

Income, Expenditure, Liability orAsset, e.g., 11

Major Head Codes have

been

prescribed

under 'Expenditure'

category, viz., Establishment, Administrative Expenditures, Operations and

Maintenance, etc.

4.23

Under each Major Head Code, the second level represents the Minor Head

Code, which is a sub-set of the Major Head Code. For e.g., in the

Expenditure Listing prescribed by NMAM, under each Major Head Code,

there are about 10 Minor Head Codes, which provide a further breakup of

the class of expenditure prescribed by the Major Head Code.

4.24

The third and fourth level of '2' digit shall be prescribed by the UD & HD

under the Government of Bihar. TheAccount Head Code would thus be of '9'

digits.

4.25

The four levels under PrimaryAccount Head are discussed below.

4.26

Major Head code will be a three digit code; the first digit in the major head

code will be an identification digit, (ID digit) which shall indicate the nature of

the transaction.

If the first digit is “1”, it would represent Revenue Income

If the first digit is “2”, it would represent Revenue Expenditure

If the first digit is “3”, it would represent Capital Receipts and

Liabilities

If the first digit is “4”, it would represent Capital Expenditure and

Assets

4.1.2

Major Head Code

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695

4.27

The next two digits in the Major Head code would be the running serial

number of the respective Major Head Code. For example if the first digit is 1

i.e. Revenue Income, then the next two digits would represent the different

sources of Revenue Income i.e. Tax Revenue, Non – Tax Revenue,

Assigned Revenues and Compensations, etc.

4.28

The minor head code is a two digit code, representing further details of the

major head code.As an example, if the Revenue Receipt is Rent from Office

Buildings, it will be shown as follows:

4.29

The Sub Detailed Head code gives details of the Detailed Head code. The

Sub Detailed Head code is a two digits code starting from '01'. As an

example, if the Revenue Expenditure is incurred for Construction of rain

Basera under Slum development Scheme from the Specific Grant under

SPUR Project, it shall be shown as follows:

4.1.3

Minor Head Code

4.1.4

Detailed Head Code

Major Head

Revenue Income

Major Head

Rental Incomes from Municipal Properties

Minor Head

Rent from Office Buildings

This shall be depicted as under:

Major Head Code

Minor Head Code

Detailed Head Code

Sub Detailed Head

696

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4.1.5

Sub Detailed Head Code

4.30 The Sub Detailed Head code gives details of the Detailed Head code. The Sub

Detailed Head code is a two digits code starting from ‘01’. As an example, if the

Revenue Expenditure is incurred for Construction of rain Basera under Slum

development Scheme from the Specific Grant under SPUR Project, it shall be

shown as follows:

Major Head

Revenue Expenditure

Major Head

Programme Expenditures

Minor Head

Specific Grant

Detailed Head

Programmes under SPUR Grant

Sub Detailed Head

Slum Development

Major Head Minor

Head Detailed

Head Sub

Detailed Head

Code

4.1.1

Secondary Account Heads

4.31

Secondary Account Heads will reflect the Subsidiary Ledgers. This will

enable the Municipalities for party-wise accounting.

For example, the

Contractors and Suppliers account can be maintained contractor wise at

this level. These shall also be used for identifying Project/ Programme-wise

expenditure, wherever required. The Coding Logic and the number of digits

for the Subsidiary Ledgers can be decided by the respective Municipality

with the approval of the Chief Accounts Officer. The secondary code can

also be treated as MIS Code.

4.32

Secondary Account Head for Contractors is further explained in the

example below:

Major Head

Capital Receipts and Liabilities

Major Head

Deposits Received

Minor Head

From Suppliers/Contractors

Detailed Head

Earnest Money Deposit

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4.33

The secondary accounting code 0001 can be used for payable to a

particular contractor, say Mr. X. The number of digits shown under

SecondaryAccount Head, in the example, is indicative.

4.34

Sub ledger shall be separately maintained in respect of any ledger head for

which individual party wise recording is desired.

4.35

Detailed listing of the Primary Account Heads for Income, Expenditure,

Liabilities andAssets are provided inAppendix 4.4 toAppendix

4.36

The Coding Structure for the Municipalities in Bihar is summarized in Table

4.1 below.

Major Head

Minor Head

Detailed Head

Sub detailed Code

Secondary Code

4.1.7

Summary of Recommended Coding Structure

Table - 4.1

Summary of Recommended Coding Structure

Accounting Code

698

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MIS Code

4.1.8

Centralisation/ Decentralisation ofAccounts –Accounting Units

4.1.9

Budget Centre

4.37

The

respective

Municipalities

could

evaluate

and

consider

the

option of maintaining decentralised accounts.

4.38

A Budget Centre is a unit for which a separate budget is prepared. The

function, and field groups, used together shall form the Budget Centres for

the Municipalities, i.e., each budget head shall be identified to a function and

field.The PrimaryAccount Heads shall be used as the budget heads.

4.39

For example, an expenditure on repairs and maintenance of Roads

shall be budgeted against the appropriate head of account. This shall be

identified to the function 'Roads and Pavements' under 'Civil Works'. The

geographic area to which the expenditure pertains shall be captured under

the 'Field'.

4.40

It may be noted that two levels that is Fund and Accounting subjects are to

be captured for every debit and credit in an entry, whereas Budgeting

centers details are captured only for the respective budgetary control

accounts for example Revenue Expenditure, Income, Capital Expenditure.

Whenever Budgeting centres are not applicable “00” may be used to denote

the field in an IT environment. Once a transaction is identified to a fund all

debits and credits in the transaction is attached to the same Fund and hence

common for the entire entry.

4.41

To summarise, Fund code shall be same for all debits and credits in a

transaction, Budget Codes will be applicable only for certain debits and

credits in a transaction; Account codes shall vary for every debit and Credit

in a transaction.

4.42

The Codes may be changed after obtaining the necessary approval

from the concerned authorities for each type of Code.

Change of Codes

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699

4.1.10 Fund Code

4.1.11 Function Code

4.43

As discussed earlier, the Fund Codes shall be prescribed by the UDHD,

GOB and as such can be changed only by the UDHD, GOB.

4.44

The Function Group Codes can be changed/ added only at the National

level. Any requirement for an addition to Function Group Head shall be

requested by the States to the Ministry of Urban Development. The

Committee set up by the Ministry in this regard can add new heads under

Function Group.

4.45

UDHD, GOB can add Functional Description Code.All additions made shall

be intimated to the Committee.

4.46

The Municipalities may send in their requests for additions in the Function

code and Sub-Function Codes to the Ministry of Urban Development, GOI.

Function codes, Major and Minor Head Codes given in the manual

would apply uniformly to all Urban Local Bodies within the State.

Any requirement for an addition to Function head shall be requested by

the UDHD, GoB to the Urban Development Dept.., GoI. Only the

committee set up in this regard can add new codes under this head.

No major code addition is likely to happen as this format is final. In case

the same is required it has to be approved by the UDHD only.

No minor code could be added at the ULB level.All additions made shall

be intimated to the UD&HD at State level. UDHD may introduce

additional minor codes as mandatory at some periodicity based on the

intimations received.

The UD&HD at State level has identify the operative Detailed Heads,

with the same description and code number for accounting purposes.

These Heads will be commonly used in all the ULBs within a State.

Detailed Heads unique to a particular ULB can also be added with the

approval of the Empowered Standing Committee at ULB Level.

General Guidelines and Instructions for Usage of Chart of Accounts

4.47

The following guidelines should be followed while using the chart of accounts:

700

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ChapterFive

GeneralAccounting Procedures

This chapter on GeneralAccounting Procedures aims to…

By the end of this chapter, you should…

Introduction

Books ofAccounts

Cash Book (Form GEN-1A)

Provides you a basic idea of Books of Account, Forms & Registers

Maintained by the Municipality and,

Provide an overview of General Accounting procedure under the

accrual based accounting System.

Be aware of the applicable Accounting Procedure and Books of

Accounts, Forms & Registers maintained and,

Understanding of theAccounting Procedure

5.1

This chapter discusses the Books of Accounts to be maintained and the

GeneralAccounting Procedures to be followed by the Municipality under the

accrual based accounting system.

5.2

The Books of accounts shall be maintained separately for each financial

year as prescribed by the Bihar Municipal Act 2007 and in accordance with

the National Municipal Accounting Manual modified as per the need of the

respective State. Separate Books ofAccounts shall be maintained for each

Fund, as prescribed by the Government.

5.2A

Bihar Treasury code and Bihar Financial Rules shall be followed. If any

provision of this manual contravenes; provision of Bihar Treasury Code and

Bihar Financial Rules shall prevail.

5.3

The following are the primary Books of Accounts that shall be maintained at

the Municipality:

shall be the Book of Original Entry for

recording transactions involving Cash. The Cash Book has two sides,

viz., “Receipt” and “Payment”. All Cash collections on behalf of the

Municipalities shall be recorded on the “Receipt” side and all Cash

payments shall be recorded on the “Payment” side including Cash

deposits and withdrawal from Bank.

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

871

shall be the Book of Original Entry for

recording transactions involving Bank. The Bank Book has two sides,

viz., “Receipt” and “Payment”. All collections on behalf of the

Municipalities shall be recorded on the “Receipt” side and all

payments shall be recorded on the “Payment” side. Separate Bank

Books may be maintained in respect of each Bank account.

Designated Bank Accounts may be operated for deposit of collections

pertaining to Property & Other Taxes, Water Supply, Cess, Public

Works, Special Funds, Grants received in Advance, etc., as has been

provided in the applicable rules and regulations. The details of the

Bank Book under separate fund can be seen below:-

shall be the Book of original entry for

recording all transactions other than those involving Cash and/or

Bank. A non- Cash/Bank transaction is first recorded in the Journal

Book by dividing into its debit and credit aspects, from which a posting

is done in the relevant ledger account.

Recording

of income in

respect of Property & Other Taxes Bills raised, recording of liability

on receipt of supplier's bills are examples of transactions, which

shall be first recorded in the Journal Book.

Bank Book (Form GEN-1B)

Journal Book (Form GEN-2)

872

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shall be the Book that shall contains all the

accounts as specified in the Chart of Accounts. The Ledger has two

sides, viz, “Debit” (Dr.) and “Credit” (Cr.). The head of account which is

“Debited” while recording the accounting entry in the Journal Book

(Form GEN-2) or which is recorded on the “Payment” side of the Cash

Book/ Bank Book (Form GEN-1) shall be posted on the “Debit” side of

the Ledger. Similarly the head of account which is “Credited” while

recording the accounting entry in the Journal Book or which is

recorded on the “Receipt” side of the Cash Book/Bank Book shall be

posted on the “Credit” side of the Ledger. Each entry in the Cash Book,

Bank Book and the Journal Book shall have a posting in the

Ledger (except transactions relating to deposit into or withdrawal

of Cash from Bank or transfer of amount from one Bank to another

Bank account). The Ledger shall provide a listing of all the transactions

in respect of a head of account during an accounting period. The

posting of the entries from the Books of original entry to the Ledger has

been explained later in this chapter.

5.4

Vouchers prepared at the Municipalities shall form the base

documents

for recording the transactions in the Books of Original

Entry. Vouchers shall be numbered separately for each type and shall

be distinctly coded for each Fund. The Voucher numbering shall begin

afresh every year. The accounting documents to be prepared by the

Municipalities are described below:

Cash/Bank Receipt Voucher (Form GEN-4) shall be the

document prepared for recording receipt entries in the Cash

Book/Bank Book. The Cash Receipt Voucher shall be prepared

for receipts in Cash and the Bank Receipt Voucher for receipts by

Cheques, Demand Drafts, Banker's Cheques, etc., which need

to be deposited in the Bank for realisation. Separate series of

numbers shall be maintained for cash transactions and for each

Bank account. For example, the Bank Receipt Vouchers in

respect of Bank Account A and B may have the series BRV-A-1

onwards and BRV-B-1 onwards respectively.

Contra Voucher (Form GEN-6) shall be the document prepared

for recording transactions involving deposit of Cash into the

Bank, withdrawal of Cash from Bank or transfer of amount from

one Bank to another.

Journal Voucher (Form GEN-7)

shall

the

document

prepared

for recording entries in the Journal Book. These

entries would not involve any Cash/Bank related transactions.

Ledger (Form GEN-3)

Accounting Documents

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873

5.6

The formats of all Books, Registers, and Forms referred in this chapter and

those listed above (Form GEN-8 to GEN-37) are annexed to this chapter.

The Immovable and Movable properties for which Separate formats have

been furnished are as under:

5.7

The collections in respect of the receipts of the Municipality may be made by

Collection Officers ((Bill Collectors/ Department/ Transferred Institution),

Collection Counters (i.e. Designated Banks Branches / External Collection

Counters/Direct Credit to Banks, etc.) and Municipal Collection Offices (i.e.

Zone Offices/Head Office, etc.), etc. The General procedure for the receipt,

deposit and accounting of the collections shall be as follows:

Collection

Officer

(Bill

Collectors/

Department/

Transferred Institution)

&Issue of receipt:

Procedure to Be Followed ForAccounting of Collections

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875

The Collection Officer shall issue a Receipt in Form GEN – 8, to

the party for all collections made in Cash/ Cheques/ Demand

Draft.

Entry in the Collection Register:

The Collections for a day shall be posted under the relevant

columns, of the Collection register maintained in Form GEN - 11

and the collections of a day shall be totaled and written in the

words and figures below the last posting for the day right across

the pages and signed by the officer making the collections.

Preparation of Memorandum of Collection:

The Collection Officer shall also prepare a department wise

Memorandum of Collections, maintained in Form GEN - 12 when

the collections are made. The daily total of the collections shall

be written in words and figures in the Memorandum and signed

by him as in the Collections Register.

Verification by the Clerk of the concerned Department:

The Receipt Book containing the copy of the receipts granted to

the parties

shall

produced

before

the

designated

Clerk

the Department, along with the Collection Register

and the true copy of the posting taken in “Memorandum of

Collections” which shall be checked by the Clerk. He shall affix

his initials against each entry in the columns provided for the

purpose both in the Collection Register and in the Memorandum

of Collection, in token of his having verified in full the posting

made therein

Authorisation by the Head of the Department:

The Head of the Department shall authorise the Memorandum of

Collection. The Collection Register, the Memorandum and the

Receipt Books shall be returned to the Collection Officer for

remittance to the designated Municipal Collection Office. The

Head of the Department, shall on a periodic basis, actually check

the Memorandum of Collection with the Collection Register.

Remittance at the designated Municipal Collection Office:

The Collection Officers shall remit the amounts collected at the

Municipal Collection Office and shall subm it a copy of the

Memorandum of Collections along with it.

876

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Collection at Collection Counters (Designated Bank Branches

/External Collection Counters/ Direct Credit to Banks, etc.)

There shall be a designated person in the Municipality to liaise

with the Collection Counters on a daily basis for the purpose of

recording the daily collections. A separate Collection Register

and Memorandum of Collections shall be maintained to record

the collections made at these Counters.

Obtaining of daily collection details:

The designated person shall liaise with the Collection Counters

and obtain the details of individual receipts for the day. In the case

of collections at the banks, the collections shall include both

account transfers and over the counter receipts.

Issue of receipt:

The designated person shall issue individual Receipt in Form

GEN – 8, to all the parties who paid at/through these Collection

Counters.

Entry in the Collection Register:

The Collections for a day shall be posted under the relevant

columns, of the Collection Register maintained in Form GEN - 11

and the collections of a day shall be totaled and written in the

words and figures below the last posting for the day right across

the pages and signed by the designated person.

Preparation of Memorandum of Collection:

The designated person shall also prepare a department wise

Memorandum of Collections, maintained in Form GEN – 12. The

daily total of the collections shall be written in words and figures in

the Memorandum and signed by him as in the Collections

The Memorandum of Collection of each department shall be sent

to the concerned department along with all Challan and

supporting bills, for updation of their records.

Entry in the Register of Cheques Received:

The designated person shall make an entry in the Register of

Cheques Received, maintained in Form GEN –9 for all the

Cheques received by it. Register of Cheques Received can be

maintained in perforated sheets, so that the second copy can be

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

877

used for depositing Cheques with Bank or other Municipal

Collection Offices of the Municipality.

Submission toAccounts Department:

The Memorandum of Collections shall be submitted to

the Municipal Collection Office along with the Deposit Slip (in

case the amount is deposited in the bank directly)/Copy of the

deposited directly by the Collection Officers) so that the

accounting entries for the same shall be passed.

Collection at the Municipal Collection Office (Zone/Head Office)

Issue of receipt:

The Municipal Collection Office shall issue a Receipt in Form

GEN – 8, to the party for all collections made in Cash/ Cheques/

Demand Draft.

Entry in the Collection Register:

Entry for the Collections made by the Collection Officers:

The Municipal Collection Office shall pass a consolidated entry in

the Collection Register from the Memorandum of Collections

submitted by the Collection Officers.

Entry for the Collections made at its own office:

The

Collections

for

day,

shall

posted

under

the

relevant columns, of the Collection Register maintained in Form

GEN - 11 and the collections of a day shall be totaled and written

in words and figures below the last posting for the day right

across the pages and signed by the officer making the

collections.

Preparation of Memorandum of Collection:

Entry for the Collections made by the Collection Officers:

The Municipal Collection Office shall pass a consolidated entry in

the department wise Memorandum of Collections maintained in

Form GEN - 12 from the Memorandum of Collections submitted

by the Collection Officers.

Entry for the Collections made at its own office:

The Municipal Collection Office shall also prepare a department

wise Memorandum of Collections, maintained in Form GEN - 12

878

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

for the collections made at its office. The daily total of the

collections shall be written in word and figures in the Memorand-

um and signed by him as in the Collections Register.

The Memorandum of Collection of each department shall be sent

to the concerned department for updation of their records. The

Memorandum of Collection submitted by the Collection Officers

and all supporting Bills and Chalans shall also be attached

for reference.

Verification by the Clerk of the concerned Department:

The Receipt Book containing the copy of the receipts granted to

the parties

shall

produced

before

the

designated

Clerk

the Department, along with the Collection Register

and the true copy of the posting taken in “Memorandum of

Collections” which shall be checked by the Clerk. He shall affix

his initials against each entry in the columns provided for the

purpose both in the Collection Register and in the Memorandum

of Collection, in token of his having verified in full the posting

made therein.

Authorisation by the Head of the Department:

The Head of the Department shall authorise the Memorandum of

Collection. The Collection Register, the Memorandum and the

Receipt Books shall be returned to the Collection Officer for

remittance to the Bank/Municipal Collection Office. The Head of

the Department shall on a periodic basis, actually check the

Memorandum of Collection with the Collection Register.

Entry in the Register of Cheques Received:

The Municipal Collection Office shall make an entry in the

all the Cheques received by it and by the Collection Officers.

sheets, so that the second copy can be used for depositing

Cheques with Bank or other Municipal Collection Offices of the

Municipality.

Preparation of Summary of Daily Collection:

Based on the details from the Collection Register, the Collection

Counters and Municipal Collection Office shall prepare a

Summary of Daily Collection in Form GEN-13. The Summary of

Daily Collection is a covering sheet that provides a summary

the

total

revenues collected by the Municipal Collection

Office.

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

879

Submission toAccounts Department:

The Summary of Daily Collection shall be submitted to the

Accounts Department along with all the Memorandum of

Collections and the Deposit Slip (in case the amount is deposited

in the bank directly) / Copy of the Register of Cheques Received

(where the amount is not deposited directly by the Collection

Officers) so that the accounting entries for the same shall be

passed.

Deposit in Bank /Treasury. All sums received in Cash / Cheques

/Demand Drafts shall be remitted into the Bank/Treasury Account(s)

(other than PublicAccount) the next working day. Remittance into t h e

Bank/Treasury shall be made through Chalans prepared in duplicate.

The Chalans shall be prepared by the Cashier and signed by the Chief

Municipal Officer or any other officer authorised by him on this behalf.

The original acknowledged by the Bank/Treasury shall be filed in the

Municipal Office by the Cashier.

Preparation

Bank/Cash

Receipt

Voucher.

The

Accounts

Department shall prepare a Bank/Cash Receipt Voucher (Form

GEN-4) for all collections made in Cash/Cheque/Demand Draft and

pass the entry for recording the collections based on the Summary of

Daily Collection (Form GEN-13) received on a daily basis.

For example, the following entry shall be passed in respect of receipt of

Security Deposit received by Cheque.

* Specify name of the Bank andAccount number

** Use the appropriate head of account as applicable

Note: In the case where amount is collected by the external Collection

Counters, as the amount is yet to be collected, the Accounts Department

shall pass the entry debiting the 'Receivable from external Collection

Counters' and crediting the respective

'Income head'

Entry in Bank Book. In practice, the above entry shall be passed in

the Bank Book (Form

GEN-1B), in the “Bank” column on the

“Receipt” side, as follows:

At theAccounts Department

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The entries to be passed for recording the collection of revenues

have been provided in the subsequent chapters.

Updation of Subsidiary Ledgers. The Accounts Department shall

maintain separate Subsidiary

Ledger

for

each

the

Major

revenues

Form

GEN

–

34.

The Subsidiary Ledgers would

provide

function-wise

break-up

above-mentioned

income

earned/received by the Municipalities on a daily basis.

Separate

folios shall be maintained for each function within the Subsidiary

Ledger for recording incomes in respect of each function.

When

some income is earned, it will be first recorded in the Cash Book/ Bank

Book on the receipt side or in the journal from bills submitted by the

concerned departments. Thereafter the entry will be posted to the

credit of the appropriate income account in the Main Ledger.

Simultaneously, the amount will also be recorded in the folio for

the

concerned

function

the Subsidiary Ledger under the

respective income column.

This is illustrated with reference to the Function Revenue Department

which have received from various type of heads as listed below:

Day 1

PropoertyTax: Rs. 1,0000

Rent from Office Building Rs. 5000

Stamp Duty from transfer of Property: Rs. 100,000

Day 2

Tax on Advertisement Rs. 20000

Rent from Market Rs.50000

ProfessionalTax- 10000

The folio for the Revenue in the Subsidiary Ledger shall provide

for separate columns for various major heads on Income for which

the incomes are received. The details of income received, after being

posted in the General ledger, shall be posted in the relevant

Subsidiary Ledger as follows:

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Table 5.2

Function wise Income Subsidiary Ledger

Function: Revenue

Table 5.3

Summary of major head wise Income

Updation of Other Subsidiary Ledgers.

After

the

updation

Income wise Subsidiary Ledger, other Subsidiary Ledgers may be

updated for receipt of Security Deposit, etc.

Each of the above entries will be first posted in the respective ledger

accounts in the Main Ledger. Thus, the Main Ledger will be a complete

record from which a Trial Balance can be prepared. However, for

ascertaining function-wise details the Subsidiary Ledger will need to

be referred.

Summary of major head wise income for each of the function may be

prepared from the Subsidiary Ledgers in the following format (Table

5.3).

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Summary total of major heads of Income prepared as stated above

must agree with

the major income head wise schedules prepared

fromTrial Balance.

Updation

details

regarding

Cheques/Drafts

deposited.

The

realisation/return of the Cheques/Drafts shall be followed up with the

Bank by the designated person (who has deposited the Cheques).

The details of the realisation/non-realisation of the Cheques/Drafts

shall be

communicated

the Accounts

Department

by the

Collection Counter/ Municipal Collection Office who have actually

deposited the Cheques and co-ordinating with the Bank, through

a Statement on Status of Cheques Received, prepared in Form

GEN-10. In respect of Cheques which have become dishonoured, the

details shall be intimated to the Cashier. The Cashier shall prepare a

Summary Statement of Cheques dishonoured in the same format as

that of Summary of Daily Collection in Form GEN – 13.

Based on the Statement of Dishonoured Cheques, the Accounts

Department shall reverse the entry passed in “g” above i.e. on

preparation of Bank Receipt Voucher.

For e.g. Security Deposit received by Cheque and deposited in

MainBank Account is dishonoured. The Accounts Department shall

pass the following entry for reversal of receipt.

Subsidiary Ledgers shall be adequately updated for the reversal entry

to be passed in respect of Fees & User Charges and Sale & Hire

Charges due to dishonour of Cheques.

An administrative charge is normally levied on the dishonoured

Cheques.

5.8

The payments

of the Municipality may be done by Cash or drawing of

Cheques or through Bill System.

5.9

The procedure in respect of payments, made by the drawal of Cheques is

given below:

* Use the appropriate head of account as applicable

** Specify name of the Bank andAccount number

PROCEDURE TO BE FOLLOWED FORACCOUNTING OF PAYMENTS

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Receipt of Claims.

The Claims against the Municipality shall be received at the Accounts

Department. The details of the bill shall be entered in the Register of

Bills for Payment in Form GEN -14 and the Claims shall be sent to the

respective department for verification of the claim.

Verification at the Concerned Department:

The concerned department shall make an entry in the Register of Bills

for Payment in Form GEN 14 – maintained in the department and

verify the claims received. A Bill (the type of bill is dependent on the

nature of claim/payment) shall be prepared. The Bill shall be stamped

as 'certified for payment' and signed by the concerned authorities.

Preparation of Payment Order:

On approval of the payment by the concerned authorities, a Payment

Order (Form GEN – 15) shall be prepared at the concerned

department. The Bills, the Payment Order and the supporting for the

Claim shall be sent to theAccounts Section/pre audit Section.

The person responsible for Accounts/Pre – Audit shall ensure the

following

relating to the Payment Order.

Whether the supporting documents such as invoices, bills, etc

are stamped with 'certified

for payment'

and signed

by the

authorities of the concerned department;

Whether

adequate

budget

appropriation/provision

available under the particular head.

Whether evidence of entry into Purchase /Fixed Assets/

Investments Register with folio and reference numbers are

attached/ available;

A Work/Job Completion Certificate is received and a copy is

attached with the payment voucher in the case of release of

security or other caution deposits relating to construction or

acquisition of fixed assets;

Whether a copy of the purchase order with update of items /

stocks received along with the reference to goods in good

condition / satisfactory condition as per specification receipt/

gate pass note, etc is attached with the payment voucher.

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Further, physical verification of the concerned Registers such as

Fixed Assets/ Stocks/ Investments, etc. may also be carried out

to ensure that the bills under 'payment order' are entered in the

registers

In case of any queries in the process of verification of 'Payment Order'

explained above, including non-reference to the relevant folio/page

number of the Stock/Measurement

Book or Fixed Asset Register

or Register of Bills for Payment, the same shall be noted on the

Payment Order and shall be forwarded back to the respective

department.

The concerned department

shall resolve the query raised (in d.

above), make the necessary changes in the Payment Order and the

other Registers/Forms, if required, and forward the documents back to

the Accounts /Pre-Audit Section for review of the revised Payment

Order.

Accrual of Bill. After a satisfactory verification of the Payment

Order and its supporting, the Payment Order shall be released

for payment. On approval of payment, entry shall be updated in the

(Form GEN-14) and a Journal Voucher is prepared.

Preparation of a Cash/Bank

Payment

Voucher.

A Cash/Bank

Payment Voucher (Form GEN-5) shall be prepared for payment and

verified by theAccounts Department.

(The entries to be passed for recording the expenditure and payments

have been

provided in the subsequent chapters, e.g., Chapter 11 - Public Works,

Chapter 12- Stores, Chapter 13-Establishment Expenditure, Chapter

15-Other Revenue Expenditures, etc)

Preparation of Cheque. On verification of the Cash/Bank Payment

Voucher, a Cheque shall be prepared. The date of preparation of the

Bank Payment Voucher shall be the date of the Cheque. The person

preparing the Cheque shall mention the date of the Cheque. An entry

of the Cheque prepared shall be made in the Cheque Issue Register,

maintained in Form GEN-16.

Signing of the Cheque. The authorised signatory (ies) shall sign the

Cheque, Cash/Bank Payment Voucher and Cheque Issue Register.

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Updation of Subsidiary Ledgers for expenditures. The Accounts

Department shall maintain separate Subsidiary Ledger for each of the

Major expense head in Form GEN – 35. The Subsidiary Ledgers

would

provide

function-wise

break-up

of above-mentioned

expenses

incurred

by the Municipalities

on a daily basis.

Separate folios shall be maintained for each function.

When some

expenditure is incurred, it will be first recorded in the Cash Book/ Bank

Book on the payment side or in the credit side from Journal Voucher

submitted. Thereafter the entry will be posted to the credit of the

appropriate expense account in the Main Ledger. Simultaneously, the

amount will also be recorded in the folio for the concerned function in

the Subsidiary Ledger under the respective expense column.

This is illustrated with reference to the Function Public works, which

have incurred various types of expenses as listed below.

Day 1

Salaries of staff Rs. 50,000

Books & Periodicals Rs. 5,000

Consumption of stores Rs15,000

Day 2

Repairs to Roads Rs.100,000

Communication expenses Rs.5,000

Computer consumables Rs.10,000

The folio for the Expense in the Subsidiary Ledger shall provide

for

separate columns for various major heads of expenses.

The

details of expenses incurred, after being posted in the General ledger

under the respective expense head, shall be posted in the relevant

Subsidiary Ledger as follows:

Table 5.4

Function wise Expenses Subsidiary Ledger

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Each of the above entries will be first posted in the respective ledger

accounts in the Main Ledger. Thus, the Main Ledger will be a complete

record from which a Trial Balance can be prepared. However, for

ascertaining function-wise details the Subsidiary Ledger will need to

be referred.

Summary of major head wise expenses for each of the function may be

prepared from the Subsidiary Ledgers in the following format (Table

5.5).

Summary total of major heads of Expenses prepared as stated above

must agree with the major expenses detailed head wise schedules

prepared fromTrial Balance.

Updation of

Other

Subsidiary

Ledgers.

After the updation

Expense wise Subsidiary Ledger, other Subsidiary Ledgers like party

wise ledgers, etc. may be updated for payments made.

5.10 For transactions other than those involving Cash and/or Bank,

the Accounts Department shall prepare a Journal Voucher (Form

GEN-7) for recording the entry in the Journal Book. The following

example illustrates the recording of entry in the Journal Book:

Table 5.5

Summary of major head wise expenses

ACCOUNTING FOR JOURNALENTRIES

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5.14 The Journal Entries are also passed for rectification of errors in

recording of earlier transactions.

For example, if the income in respect of sale of Forms has been taken

as Registration

Fees from PW contractors:

The entry which should have been actually passed would be:

But the entry has been wrongly passed as follows:

To rectify the above, the Accounts Department shall prepare a Journal

Voucher

(Form GEN-7) and pass the following entry

5.15

For

permanent

advance

(imprest

cash)

provided

the

various

officers/departments of the Municipality, such payments shall be initially

recorded as an advance provided. The details of the expenditure incurred

against the advance shall be recorded in a Register ofAdvance maintained

at the various departments in Form GEN-17. The details of the advances

given shall be recorded in the Register of Permanent Advance in Form

GEN-18. The concerned department shall prepare Payment Order (Form

GEN-15) for replenishment of the permanent advance.

PERMANENT/OFFICIAL ADVANCE

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5.16

Similarly, the employees of the Municipality to whom official advances are

provided for incurring expenditure on behalf of the Municipality shall

prepare a Payment Order for the expenditure

incurred as soon as the

purpose for which the advance was provided is accomplished.

5.17

The Payment Order prepared for expenditure incurred against the

permanent advance or against the official advance shall be approved in the

same manner as the Payment Order prepared for normal expenditure.

5.18

Based on the nature of Banking services availed by a Municipality, service

charges or transaction processing charges (for example Demand Draft

commission, outstation Cheque clearing charges, etc) are charged by the

Banks.

5.19

The Bank through an Advice gives details of their charges. Municipalities

shall account for the Bank Charges based on the Debit Advices. In the

absence of receipt and accounting for Bank charges, these will be listed in

the Bank Reconciliation Statements prepared as explained in Chapter 26

on Reconciliation Procedures, as items not accounted by the Municipality.

The accounting entry shall be passed as on the date of reconciliation .

Accounting entry for Bank Charges shall be as follows:

5.20

The normal validity period of a Cheque is within three months in the case of

Cheques drawn on the Treasury and six months in all other cases from their

date of issue (or such shorter period as decided by the Government), from

the date of the Cheque. On expiry of the validity period, in case the Cheque

has not been paid, it becomes a stale Cheque.

5.21

At period end, the Accounts Department shall review the Cheque Issue

provided in Table 26.2 of Chapter 26 on Reconciliation Procedures) to

identify the Cheques, which have become stale. It shall prepare a Bank

Receipt Voucher (Form GEN-4) for recording a notional receipt in respect of

the stale Cheques. The necessary details shall be updated in the Cheque

Issue Register (Form GEN-16). In respect of the stale Cheques, the

Accounts Department shall pass the following entry:

BANK CHARGES

STALE/OBSOLETE CHEQUES

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5.22

When a fresh Cheque is issued against the stale Cheques, the Accounts

Department shall prepare a Bank Payment Voucher (Form GEN-5). After

approval and signing of the Bank Payment Voucher by the concerned

authorities, theAccounts Department shall pass the following entry:

5.23

Liability in respect of Stale Cheques account shall be reviewed periodically

and those Stale Cheques which were not revalidated for a period of 3 years

or such period as may be specified by the Government from the date of

original issue shall be reversed as 'Write back of Liability for Stale Cheques'

under Other incomes of the Municipality. Accounts Department shall pass

the following entry for recognition of other income:

5.24

All payments made by the Accounts Department shall be recorded in the

Cash Book/Bank Book (Form GEN-1A &1B) on a daily basis, as and when

the transactions happen.

5.25

Payments exceeding the limits prescribed by the Director of Local Bodies

shall be made only by “Account

Payee

Crossed”

Cheque,

Demand

Draft, Electronic Clearance System or Direct Credit to Payee's bank

account or other modes as approved from time to time.

5.26

All claims against the Municipality, which are barred by time under any

provisions of law relating limitation, are ordinarily to be refused and no claim

on account of such time barred items is to be paid without the sanction of the

Council/ DLB .This question shall be decided on the merits of each case.

GENERALINSTRUCTION FOR PAYMENTS

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5.27

In case of payments made by Drafts that are issued by Banks through

a written instruction other than a Cheque, i.e., an authorisation letter, etc.,

the copy of the authorising document shall be attached to the Payment

Order (Form GEN-15). The entry for payments made in this manner shall be

recorded on receiving the Drafts from the Bank.Acopy of the draft shall also

be attached to the Payment Order. As a policy the Draft, shall be collected

on the day the Draft becomes ready for collection and the accounting entry

for the same shall be passed on the same day.

5.28

In respect of Cheques, which are cancelled or lost, the Accounts

Department shall update the Cheque Issue Register (Form GEN-16)

against the specific Cheque numbers. The Cheques cancelled shall bear

the approval of the authorised signatories on the Cheque and in the Cheque

Issue Register.

5.29

Contra entry means an Accounting Entry that is recorded on one sides of a

Cash Book and in other side of Bank Book or it may be one side of one Bank

to Other Bank, showing inflow and outflow of funds at the same time. Contra

entries are entries for recording deposit of Cash in the Bank, withdrawal

of Cash from the Bank or transfer of funds from one Bank to another. For

example, Cash deposited with Bank would be reflected as inflow in “Bank

Book” on “Receipt” side and simultaneously as outflow in “Cash Book” on

“Payment” side. Similarly, balances transferred from one Bank account to

another would be shown as inflow in “Bank Book” on “Receipt” side in the

receiving Bank account and simultaneously as outflow in “Bank Book” on

“Payment” side in the paying Bank account. For recording of a Contra

Entry, the Accounts Department shall prepare a Contra Voucher (Form

GEN-6). In respect of Contra Entries, the following entries shall be passed:

ACCOUNTING FOR CONTRAENTRIES

For recording Cash deposited into Bank

For recording Cash withdrawn from Bank

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Banking arrangements

5.31

Municipalities may enter arrangements with their Bankers, as permitted by

the rules, as listed below in respect of collections and payments. Such

arrangements would enable Municipalities in improvement of funds

management. However transactions for local fund shall be dealt with

treasury account as stipulated in BiharTreasury Code, 2011.

5.32

Illustrative list of arrangements with Banks:

Acting as an authorised collection agency for direct collection.

This

facilitates collection at all authorised branches of the Bank

providing easy access.

Online Collection through Internet Banking/Credit Card

Operation of collection counter at Municipalities' offices

Arrangement for collection of Deposits from authorised collection

centers at a fixed time (say end of the day)

Issuing daily Debit/CreditAdvises

IssueAccount Statements on a weekly basis or for such other periods

Tele Banking facilities

Salary Credit for employees

Collection through direct credit to the municipality account

Payment through direct debit to municipality account

Electronic Clearing System for payments.

Bank statement to be sent in soft copy

Internet banking, viewing bank statements through internet/sending

the bank statements by e-mail.

5.33

The following General internal controls shall be observed by the

Municipalities:

The closing balance of Cash as per the Cashier's Cash Book shall be

verified daily with the physical Cash balance at all the Municipal

Collection Offices by the Accounts Officer or any person designated

for the purpose and must be signed by the person verifying the Cash.

Cash in chest should be insured for theft, fire, etc.

INTERNALCONTROLS

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901

The officers

designated

by the Municipality

for

operating

the

Designated Bank Accounts shall co-ordinate with the Banks on a daily

basis and ascertain the status of the Cheques/Drafts deposited by them.

Bank reconciliation shall be carried out monthly by the officers of the

Municipality designated for the purpose of handling the Bank accounts

and the same shall be duly verified and signed by the Chief Municipal

Officer and

At the time of approving payment, theAccounts Department shall ensure

that the Payment Order provides reference of Register of Bills for

Payment, Measurement Book, Stock Ledger or Fixed Asset Register, as

the case may be, depending on the purpose for which payment is made.

At the time of recording collections, the Accounts Department shall

ensure that the total amount

of collections

as per the Collection

tallies with

the

total collections as per Summary of Daily

Collection in Form GEN - 13.

Original copies of all the cancelled documents such as receipts, payment

vouchers shall be retained in the office file with reasons / justification for

cancellation written on the cancelled documents.

Original copies of all vouchers for each year shall be bound and

kept in safe custody.

'Liability for Stale Cheques account should be reviewed at the end of

every quarter and all the stale Cheques dated more than 3 years or

such period as may be specified by the Government from the date of

original issue shall be identified and reversed as other income of the

Municipality.

The Accounts

Officer

shall ensure

stamping

of all the

bills

once

approved for approval and then for payment to ensure the same bill is

not processed once again. k.

The Accounts Officer shall ensure that all

the Bank charges accounted based on the Bank reconciliation statement

are supported with original Bank debit advises.

Payments shall be made only against original bills and supportings

unless supported by indemnity.

The Accounts Officer shall verify the Register of Implementing

Officer Wise Allotment and Utilisation of Funds on a monthly basis

and identify cases where allotment has been made but against which no

Statement of expenditure has been received and follow up with the

Implementing Officers regarding the same.

5.34

The Chief Municipal Officer andAccounts Officer shall certify all Reconciliation

Statements.

Accounts Officer.

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ChapterSix

Property & Other Taxes

This chapter on Property & Other Taxes is aimed at…

By the end of this chapter, you should…

Introduction

6.1.1

Property Tax

Property and OtherTaxes are the main Source of revenue of Municipalities.

Making

you aware of the basic accounting principles & procedure for

recording transactions relating to Property & Other taxes and,

Familiarising you with accounting practices for Property & Other related

transaction.

Be aware of accounting system for recording, classifying transaction

relating to

6.1

This chapter contains the recommended accounting system for Property

and otherTaxes related transactions.

6.2

Property Tax, the main source of income of Municipalities, is levied on

residential, commercial properties and Land holdings. Property Tax is

collected from the citizens and organisations, which own the properties.

respect of Property Tax on State or Central Government departments or

undertakings, the Property Tax is received from the State or Central

Government, as the case may be and in respect of Government

undertakings, Property Tax is received directly from such undertakings or

from the State or Central Government.

6.3

PropertyTax may comprise of the following:

HoldingTax -

ii.

WaterTax

iii.

LatrineTax

iv.

Education Cess3

Health Cess

iv.

Any other taxes

6.4

In addition to the taxes referred above, following may be collected by the

Property Revenue Department:

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Notice Fee, Warrant Fee, Other Fees and interest and penalties charged for

delays and defaults made by the taxpayers.

6.5

Certain taxes may also be collected on behalf of the Government with the

Property Tax e.g. Education Cess, Health Cess.

6.6

Advertisement Tax is collected on the advertisement rights given to

external agencies to advertise in the Municipal area. It is a common practice

among the Municipalities to auction the right to collect advertisement taxes.

6.7

Entertainment Tax is another source of income for the Municipalities. It is

levied on cinema theatres based on the shows and on any other

entertainment programmes conducted in the Municipality, based on the

collections.

6.8

Profession Tax is levied by the Municipality from the institutions in a

Municipality and from the persons employed in these institutions, based on

the salary drawn by each of them. The Municipality raises a demand in case

of Profession Tax to be paid by the Individual/Firm/Others but it is the

responsibility of the employers to remit the taxes of the employees in

their institution depending upon the salary level of the employees.

6.9

There are other taxes like Toll Tax which are levied by some Municipalities

on a bridge within Municipal area and administered by the Municipality.

6.10

The following Accounting Principles shall govern the recording, accounting

and treatment of transactions relating to Property and OtherTaxes:

Property and relatedTaxes (collected as part of the PropertyTax)

Revenue in respect of Property and related Taxes shall be recognised

in the period in which they become due and demands are

ascertainable.

II.

In case of new or changes in assessments, it shall be accrued in the

month in which the demand is served.

III.

Collections to be made on behalf of Government i.e., Education

Cess, Health Cess and included in the Property tax demand shall be

reckoned together with Property tax demand and credited to a control

account called “State Government Levies inTaxes- ControlAccount.”

6.1.2

Advertisement Tax

6.1.3

Entertainment & Show Tax

6.1.4

Profession Tax

6.1.5

Other Taxes

Accounting Principles

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971

IV.

The liability towards dues to the Government for collections on its

behalf shall be recognised as and when they are collected.

AdvertisementTax

Taxes,

in case auctioned to external agencies, shall

be recognised as per the terms of agreement. In all other cases, when

permission for advertisement is granted for the first time, the

Advertisement Tax shall be accrued at the point when tax is paid and

permission is granted. After the first year, Advertisement Tax shall be

accrued when renewal is due.

EntertainmentTax

EntertainmentTax shall be recognised as income on actual receipt.

ProfessionTax

Revenues in respect of Profession Tax on Institutions/ Professionals/

Traders shall be accrued in the year to which it pertains when

demands are ascertainable based on applicableActs of the State.

II.

Revenues in respect of Profession Tax from employees shall be

recognised on actual receipt.

General Policies in respect ofTaxes recognised on accrual basis

Interest element and Penalties, if any, in demand shall be reckoned

only on receipt.

II.

Revenue in respect of Notice Fee, Warrant Fee and Other Fees

charged shall be recognised when the bills for the same are raised.

III.

In respect of the demand outstanding beyond two (2) years, provision

shall be made to the extent of income of the Municipality in the

demand, based on the following provisioning norms:

for more than 2 year but not exceeding 3 years: 25% Outstanding for

more than 3 years but not exceeding 4 years: 50% (additional

25%)

Outstanding for more than 4 years but not exceeding 5 years:

75% (additional 25%)

Outstanding for more than 5 years: 100% (additional 25%)

IV.

While making provision for receivables as stated above, the relevant

proportion State Government Levies in Property Taxes - Control

account' shall also be provided by debiting to a separate account.

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Any additional provision for demand outstanding (net on overall basis)

required to be made during the year shall be recognised as

expenditure and any excess provision written back during the year

shall be recognised as income of the Municipality.

VI.

Refunds, remissions of taxes for the current year shall be adjusted

against the income and if pertain to previous years then it shall be

treated as prior period item, wherever applicable.

VII.

Write-offs of taxes shall be adjusted against the provisions made and

to that extent recoverable shall gets reduced.

VIII. Any subsequent collection or recovery of 'Receivables for Property &

Other Taxes,” which were already written off shall be recognised as a

'Prior Period Income'.

IX.

Demands raised with retrospective effect shall be treated as 'Prior

Period Income' to the extent it pertains to earlier years.

In cases of revisions to demand, if related to earlier years, any

increase in demand shall be treated as 'Prior Period Income' and any

decrease in demand shall be treated as 'Prior Period Expense'.

XI.

Part-payments received shall be first adjusted against penalty and

interest, arrear demand and current demand in the listed order. Part

Payments

arrear

demand

current

demand

shall

proportionately divided among the various taxes collected as a part of

Property Tax, including collections to be made on behalf of the

Government.

XII.

Advance/ excess payment of taxes shall be treated as a liability till the

tax becomes due, at which point, it shall be adjusted against

receivables.

XIII. Wherever self-assessment of taxes are prevalent, income shall be

accrued based on records available with the Municipality when it

becomes due as per the provisions of theAct. Further, changes arising

out of self-assessment will be treated as 'Change in Demand' and will

be accounted accordingly.

6.11

This section describes the records, registers, documents, forms, accounting

entries, etc., in respect of accounting for transactions related to Property &

Other Taxes. For the purposes of accounting of Property & Other taxes there

are certain forms, registers, etc., which are specific to Property & Other

Taxes, e.g., Summary Statement of Head-wise Collection of Property &

Other Taxes (Form P&OT-3). These (Form P&OT-1 to P&OT-5) are

annexed to this chapter,

Accounting Records and Procedures

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973

* Specify the heads of each income for which demand is raised.

Note: The postings in the LedgerAccount of “Receivables for Property Tax”Account

and Revenue accounts shall be carried out as indicated in Chapter 5 – General

Accounting Procedures. The postings in the Ledger Accounts shall be similarly

carried out in respect of all other accounting entries described subsequently in this

chapter. Whenever, the Cash or the Bank account is involved, there will be no entry

in the Journal Book.

6.14

If arrears of Property Income are included while issuing the fresh demand,

entry shall be passed only in respect of the fresh demand. Entries in respect

of the arrears would have already been recorded earlier.

6.15

Cesses/Levies

collected

behalf of Government

together

with

Property Tax demand shall be reckoned and credited to control account,

“State Government Cesses/ levies in Property Taxes - Control account”

above. However the liability to the Government arises only upon collection.

The treatment of this is discussed subsequently.

Recording of demand raised in case of new assessments:

In case of new assessments, demand may be raised for a period

earlier to the financial year in which the assessment is made. In such

case the demand should be split according to the period to which it

relates and income related to earlier period be accounted as Prior

period

Income.

Details

the

new

assessment

shall

communicated to the Accounts Department in Form P & OT – 1 and

the accounting entry is the same as in the case of demand raised on

existing assessments.

Recording of Change in assessments:

Any demand raised earlier may undergo changes by court order / by

the order of Chief Municipal Officer / by any other competent

authority. This may either lead to increase or decrease in demand

amount. A Summary Statement of Demand Adjustments Raised

shall be prepared, in Form P&OT- 2 on monthly basis within 7

days from the end of the previous month. This forms the base for

accounting and the following entry shall be passed.

In case the revised demand is more than what was recorded

earlier, then, the entry to be passed is same as accounting of

existing demand, for the difference amount.

ii.

In case the revised demand is less than what was recorded

earlier, the entry passed earlier has to be reversed for the

difference. The reversal shall be reflected in the current

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975

6.16

Recording of payment of refunds/remissions granted. The Revenue

Department shall prepare a Payment Order (Form GEN-15) in respect of

the refunds and communicate the details of refunds/remissions made to the

Accounts Department. It shall also update the Register of Demand and

other registers. To record refunds/remissions payment, the Accounts

Department shall pass the following entry:

SELFASSESSMENT

6.17

Self-Assessment of taxes is a method of bringing better compliance and

improved collection. In such cases, income shall be accrued on the due date

(as per provisions of the Act & Rules) based on the information available

with the Municipality in the assessment records. On due date, a Summary

Statement of Bills Raised in Form P&OT - 1 shall be prepared by the

Revenue Department as provided earlier and income shall be accrued as in

the normal case.

In cases where Refunds are paid

In cases where Refunds are converted to advance collection of payment

* Specify name of the Bank and account number

** Specify the heads of income

* Specify the heads of income

978

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* Specify name of the Bank and account number

The Summary of Daily Collection (Form GEN-13) does not provide the

details in respect of the year-wise head-wise collections made in respect of

Property and Other Taxes. Hence, the total amount collected should be

credited to “Receivables Control Accounts - Property Taxes” Account. The

collection made shall be segregated into year wise, head wise collection on

a monthly basis.

Recording of break-up of collections: A Summary Statement of Head-wise

Collection of Property & Other Taxes in Form P&OT- 3 on a monthly basis

shall be prepared and sent to theAccounts Department to record the details

of collection. Penalty may be charged to the taxpayer in accordance with

relevant provisions. Penalty shall be recognised as income only on

collection.

To record the break-up of collections into year-wise recovery, tax received in

advance income theAccounts Department shall pass the following entry:

6.20

Recording of liability to Government: The specific head-wise liability in

respect of the amount collected on behalf of the Government shall be

recognised on collection based on the Summary Statement of Head-wise

*Adjustment of tax collected in advance is discussed separately under section

'Adjustment of Tax Received inAdvance' below.

RECOGNITION OF LIABILITYAND PAYMENT OF SPECIFIC GOVERNMENT

DUES

980

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6.26

Recording

payment

refunds/remissions

granted:

The

Revenue

Department shall prepare a Payment Order (Form GEN-15) in respect of the

refunds and communicate the details of refunds/remissions made to the

Accounts Department. It shall also update the Register of Demand and

other registers. To record refunds/remissions payment, the Accounts

Department shall pass the following entry:

6.27

Recording of demand raised:

In case there are provisions for charging

Property Tax on properties occupied by Government, a Summary

Statement of Bills Raised (Form P&OT- 1) in this regard be prepared in the

same way as in case of other properties based on which following

accounting entry will be passed

In cases where Refunds are paid

In cases where Refunds are converted to advance collection of payment

PAYMENT TO THE URBAN LOCAL BODY FOR PROPERTIES OCCUPIED BY

THE GOVERNMENT IN LIEU OF PROPERTY TAX AND EDUCATION CESS

AND SERVICE CHARGES ON THE GOVERNMENT PROPERTIES

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983

6.28

The procedure for collection and accounting of sums received from

the Government in this regard shall be the same as discussed for Property

and OtherTaxes collected otherwise.

6.29

Recording of provision for unrealised tax. The demand outstanding beyond

two

(2)Years shall be provided for as per provisioning norms given below:

Outstanding for more than 2 years but not exceeding 3 years: 25%

Outstanding for more than 3 years but not exceeding 4 years:

50% (additional 25%)

Outstanding for more than 4 years but not exceeding 5 years:

75% (additional 25%)

Outstanding for more than 5 years: 100% (additional 25%).

6.30

For example, provision for the Period ended 31 March, 2010 is as under:

25% of outstanding Receivables of Property & Other Taxes for the

year ended March 31, 2008

50% of outstanding Receivables of Property & Other Taxes for the

year ended March 31, 2007

75% of outstanding Receivables of Property & Other Taxes for the

year ended March 31, 2006

100% of outstanding Receivables of Property & Other Taxes for the

year ended March 31, 2005 and before

PROVISION FOR UNREALISED PROPERTY AND OTHER AX RECEIVABLES

AND WRITE-OFFS

984

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6.31

While making provision for receivables as stated above, the relevant

proportion

'State Government Cesses/ levies in Property Taxes - Control account' shall

also be provided by debiting to a separate account.

6.32

The amount required being provided as per provisioning norms stated

above, shall be compared with the balance lying in the Provision for

outstanding Tax-PTD. If the amount to be provided is more than the balance,

then additional provision shall be made for the difference amount. If the

amount to be provided is less than the balance, it reflects the amounts

provided for has been collected, and the provision made towards that can be

written back.This process has to be carried over at every period/year end.

6.33

Computation of provision or write back of provision as at the period end date

is explained with the example given below in Table 6.1 & 6.2. Provision shall

be computed for each of the components of the PropertyTax.

Table 6.1

Computation of Additional Provision at the Period end

Table 6.2

Excess of provisions at the Period end

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985

6.37

Recording of write-offs: If for any reason, it is decided by the Municipality to

write-off property and other taxes, which was earlier treated as an income,

the write off shall be adjusted against the provision made and the following

entry will be passed based on Summary Statement of Write Off in Form P &

OT–5.

* Specify the name of the cess

6.38

Recording of subsequent collection/ recovery of 'Receivables of Property

and Other Taxes' written off: In case of a 'Receivable of Property & Other

taxes' written off already were recovered/collected during the year, the

Accounts Department shall pass the following entry:

6.39

Recording of payment made to Government dues has already been

explained in para 6.20.

6.40

The amount outstanding in Current account i.e. (Receivables for Property

and Other Taxes (Current) shall be transferred to Arrears Account, i.e.,

“Receivables for Property and Other Taxes (Arrears)” Account on 1st

April of the every year. . For example, the Property and Other Taxes

receivable in respect of the demand raised during the accounting year 2009-

10 on 31st March 2009(Receivables of Property and Other Taxes (Current)

shall be transferred to “Property and Other Taxes (Arrears)” Account on 1st

April 2011.

6.41

Recording of transfer of arrears to General account. To record this transfer,

theAccounts Department shall pass the following entries:

TRANSFER OF AMOUNT OUTSTANDING IN CUURENT ACCOUNT TO

ARREARSACCOUNT

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987

ADJUSTMENT OF TAX RECEIVED INADVANCE

RECOVERY

PROPERTY AND

OTHER

TAXES

THROUGH

LEGAL

PROCEEDINGS

Cost of Recovery

Collections on Sale ofAttached Property

6.42

The Revenue Department shall intimate the Accounts Department of the

advance adjusted against the subsequent demand raised through the

Summary Statement of Bills Raised (Form P&OT-1).

Recording of subsequent demand raised. To record the demand

raised for tax, theAccounts Department shall pass the same entry as

in the case of existing assessments. The accounting entry to be

passed is explained in Para 6.13a.

Recording of adjustment of advance. To record the adjustment of tax

received in advance, the Accounts Department shall pass the

following entry:

6.43

Recording of cost of recovery: Expenditure incurred in respect of attachment

and sale of the properties of the defaulter shall be recorded as cost incurred

on recovery, and the accounting entry is as follows.

* Specify name of the Bank andAccount number

6.44

Recording of collection: On the basis of the Summary of Daily Collection

(Form GEN-13) received from the various Collection Offices and Collection

Centres, the following entry shall be passed:

988

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* Specify name of the Bank andAccount number

6.47

The amount to be credited to the “Receivable Control Accounts - Property

Taxes” shall include the amount receivable in respect of tax as well as the

expenditure incurred in respect of the recovery from the taxpayer.

6.48

The entries for adjustment of collection against receivables and recognition

of specific liabilities for collection of Government dues shall be recorded on

the basis of the Summary Statement of Head-wise Collection of Property &

OtherTaxes which has been discussed above.

6.49

To record the receipt of cost of recovery, the Accounts Department shall

pass the following entry:

6.50

Similar to accruing of Property Tax, Profession Tax of Institutions shall also

be accrued based on a raising of demand in Form P&OT - 1. Accounting

entries in respect of Demand and Collection are detailed below. For the

accounting procedures and entries in respect of Notice fees, Refunds,

Adjustment of Advances, Provisions, Write off and Transfer of amount

outstanding from current account to arrear account, reference is invited

to the procedures and entries explained above under Section A – Property

and relatedTaxes.

6.51

Recording of demand raised. The demand raised for Income shall be

recognised as an income for the Municipality and correspondingly as a

receivable. Accordingly, based on the Summary Statement of Bills Raised

(Form P&OT- 1) received from the respective departments, the Accounts

Department shall pass the following entry:

B. Profession Tax

Demand Raised

990

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* Specify name of the Bank and account number

The Summary of Daily Collection (Form GEN- 13) does not provide the

break-up of the collections into arrears collected, collections received

in advance

and

collection

made

respect

the

current

year's

demand, profession tax on employees, etc. Hence, the total amount

collected is credited to “Receivable ControlAccount – Profession Tax” which

shall be segregated on a monthly basis.

Recording of break-up of collections. A Summary Statement of Head-wise

Collection of Property & Other Taxes in Form P & OT-3 shall be prepared on

a monthly basis by the Revenue Department and sent to the Accounts

Department to record the details of collection. To record the break-up of the

collections made in respect of Incomes accounted for on accrual basis, into

current and arrears recovery, to record any income collected in advance,

and to record the incomes accounted on cash basis, the Accounts

Department shall pass the following entry:

* Adjustment of income collected in advance is discussed separately under section

'Adjustment of Other Incomes received inAdvance'

C.AdvertisementTax

In case of deposit of Cash collections to Bank

992

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6.54

Advertisement Tax for the first year is accounted on actual receipt. Similar to

accruing of Property Tax, Advertisement Tax from second year shall also be

accrued based on a raising of demand in Form P&OT–1.Accounting entries

in respect of Demand and Collection are detailed below. For the accounting

procedures and entries in respect of Notice fees, Refunds, Adjustment of

Advances, Provisions, Write off and Transfer from amount outstanding in

current

account

arrear

account,

reference is invited

the

procedures and entries explained above under Section A – Property and

relatedTaxes.

6.55

Recording of demand raised. The demand raised for Income shall be

recognised as an income for the Municipality and correspondingly as a

receivable. Accordingly, based on the Summary Statement of Bills Raised

(Form P&OT-1) received from the respective departments, the Accounts

Department shall pass the following entry:

Demand Raised

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993

The Summary of Daily Collection (Form GEN- 13) does not provide the

break-up of the collections into arrears collected, collections received

in advance and collection made in respect of the current year's demand.

Hence, the total amount collected is credited to “Receivable Control

Account – Advertisement Tax” which shall be segregated on a monthly

basis.

Recording of break-up of collections. A Summary Statement of Head-wise

Collection of Property & Other Taxes in Form P & OT-3 shall be prepared on

a monthly basis by the Revenue Department and sent to the Accounts

Department to record the details of collection. To record the break-up of the

collections made in respect of Incomes accounted for on accrual basis, into

current and arrears recovery, to record any income collected in advance,

and to record the incomes accounted on cash basis, the Accounts

Department shall pass the following entry:

* Adjustment of income collected in advance is discussed separately under section

'Adjustment of Other Incomes received inAdvance'

INCOMESACCOUNTED ON CASH BASIS

6.58

Entertainment tax, etc are incomes accounted on Cash basis. Based on

Summary of Daily Collection (Form GEN-13) received from the various

Collecting Offices / Centers, the Accounts Department shall pass the

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995

following entry in respect of taxes for which no demand is raised, i.e

EntertainmentTax, ProfessionTax on employees, etc.

* Specify name of the Bank and account number

6.59

The following internal controls shall be observed by the Municipality in

respect of

Property and OtherTaxes related transactions:

The Revenue Department shall ensure those Bills / Demands are

raised as per the time prescribed by the respective rules for Property

and OtherTaxes.

The Accounts Officer shall ensure that taxes are accrued in the

month in which it is due and journalisation of all the demands/bills

raised for Property & Other Taxes before accounting for the

collection.

The Accounts Officer and the Revenue Officer shall reconcile the

balance at the beginning of the accounting year in respect of the

year-wise Property & Other Tax Receivables (as appearing in the

Balance Sheet of the previous year) with the year-wise total of the

arrears recorded in the Demand Register.

A half yearly reconciliation shall be carried out by the Accounts

Officer and the Revenue Officer in respect of the amount collected

and the year-wise amount outstanding between the balances in the

Ledger Accounts maintained at the Accounts Department and the

Demand Register maintained at the Revenue Department.

INTERNALCONTROLS

996

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The officers designated by the Municipality for operating the

Designated BankAccount(s) (if any) shall co-ordinate with the Banks

on a daily basis and ascertain the status of the Cheques/Drafts

deposited by them.

The Revenue Department shall ensure that the Receipt / Summary

of Daily Collection prepared, provides reference to the Collection

Write-off of Property & Other Taxes receivables shall be only

after the sanction of Municipal Council.

In addition to the reports specified in this manual, the Chief Municipal

Officer shall specify such appropriate calendar of returns /reports for

monitoring.

6.60

All Reconciliation Statements shall be certified by the Chief Municipal

Officer andAccounts Officer.

6.61

The various heads of account used for the accounting of Property and Other

Taxes related transactions shall be reflected in the Financial Statements or

in the Schedules attached to the Financial Statements of the Municipality.All

these Financial Statements and schedules should be affixed with signature

and seal of designated authorities.

6.62

The provision against the outstanding Property Tax receivable is to be

disclosed under the major head Accumulated Provisions as a separate line

item in the Balance Sheet below the 'Sundry Debtors'.

6.63

The Schedule of the Income and Expenditure Statement in respect of

Property and OtherTaxes is presented below.

PRESENTATION IN THE FINANCIALSTATEMENTS

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997

ChapterSeven

Water Supply

This chapter on Water Supply is aimed at…

By the end of this chapter, you should…

Introduction

Supplying drinking water is one of the most important function of the

Municipality

Making you aware of theAccounting System for Water supply transactions

and,

Familiarising you with applicable accounting principle & practices for Water

Supply related transaction.

Be aware of accounting system for recording, classifying transaction

relating to Water Supply and,

Appreciate the concepts and underlying principles.

7.1

This chapter contains the recommended accounting system for Water

Supply related transactions.

7.2

Municipalities generally have an obligation to make reasonable and

adequate provision for the management and maintenance of all Municipal

water works and the construction or acquisition of new works necessary for

a sufficient supply of water for public and private purposes.

7.3

Municipalities are entitled to charge the users for the provision of these

services. The charges for the water supply are either recovered as a Tax

along with the Property Tax, based on theAssessment Value of the property

or as a charge based on measurement or at a fixed amount or both.

7.4

The following are the revenue sources in relation to water supply:

WaterTax

ii.

Water Charges

iii.

Connection Charges for Water Supply and

iv.

Road Cutting Charges.

Fine and Penalty for unauthorized use of Water

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1011

ACCOUNTING PRINCIPLES

7.5

The following Accounting Principles shall govern the recording, accounting

and treatment of transactions relating to Water Supply:

Revenue in respect of Water Tax, Water Charges and Water Meter

Rent shall be recognised in the period in which they become due and

demands are ascertainable. It shall be noted that the Water Tax and

the related taxes, if any, may also be included in the bill raised for

PropertyTax.

Revenue in respect of Notice Fee, Warrant Fee and Other Fees

shall be recognised when the bills for the same are raised.

Revenue in respect of Connection Charges for Water Supply

shall be recognised on actual receipt.

Revenue in respect of Water Tanker Charges and Road Cutting

Charges, Penalties shall be recognised on actual receipt.

In respect of the demand outstanding beyond two (2) years, provision

shall be made to the extent of income of the Municipality in the demand

as follows:

If Water Tax is collected as a component in Property Tax,

provisioning shall be made in the same way as unrealized Property

Tax, which is as follows:

Outstanding for more than 2 year but not exceeding 3 years: 25%

Outstanding for more than 3 years but not exceeding 4 years: 50%

(additional 25%)

Outstanding for more than 4 years but not exceeding 5 years: 75%

(additional 25%)

Outstanding for more than 5 years: 100% (additional 25%).

water tax / charges demand is raised separately, the taxes,

charges and rent shall be provided as follows:

Outstanding for more than 2 year but not exceeding 3 years: 50%

Outstanding for more than 3 years: 100% (additional 50%).

Any additional provision for demand outstanding (net on overall

basis) required to be made during the year shall be recognised as

expenditure and any excess provision written back during the year

shall be recognised as income of the Municipality.

1012

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Refunds, remissions of taxes/ charges for the current year shall be

adjusted against the income and if pertain to previous years then it

shall be treated as prior period item.

Write-offs of taxes/ charges shall be adjusted against the provisions

made and to that extent recoverable gets reduced

Any subsequent collection or recovery of 'Receivables of Water

Charges' which were already written off shall be recognised as a

'Prior Period Income'

Advance/ excess payment of taxes/ charges shall be treated as a

liability till the tax/ charge becomes due, at which point, it shall

be adjusted against receivables.

Part-payments received shall be first adjusted against penalty and

interest, arrear demand and current demand in the listed order.

7.6

This section describes the records, registers, documents, forms, accounting

entries, etc., in respect of accounting for transactions related to Water

Supply. For the purposes of accounting of Water Supply, there are certain

forms, registers, etc., which are specific to Water Supply. e.g Form WS -1 to

WS – 4. These (Forms WS-1 to WS-4) are annexed to this chapter and are

prefixed “WS”

7.7

The accounting records and procedures for accounting of Water Tax (which

is usually collected along with PropertyTax) have been described in Chapter

6 – Property and OtherTaxes, reference to which is invited.

7.8

A Summary Statement of Bills Raised shall be prepared ward-wise and

income - head-wise, in Form WS-1 on a monthly basis within 7 days from the

end of the previous month. These forms the base for accounting and the

following entry shall be passed.

ACCOUNTING RECORDSAND PROCEDURES

RAISING OF DEMAND

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1013

The Summary of Daily collection (Form GEN-13) does not provide the

details in respect of the year-wise head-wise collections made in respect of

Water Supply. Hence, the total amount collected should be credited to

“Receivable Control Account – Water Charges” Account. The collection

made shall be segregated into year wise, head wise collection on a monthly

basis and maintained as 'Summary Statement of Head-wise Collection of

Water Supply' in Form WS-2.

Recording of break-up of collections. A Summary Statement of Head-Wise

Collection of Water Supply in Form WS-2 as explained above shall

be prepared on a monthly basis and sent to the Accounts Department to

record the details of collections. To record the break-up of collections and to

record income received in advance theAccounts Department shall pass the

following entry:

* Adjustment of water supply income collected in advance is discussed

separately under section 'Adjustment of Water

Supply Income Received inAdvance' below.

7.11

Notices of demand and warrants shall be issued and other fees may be

charged as per the relevant provisions.

7.12

Recording of demand raised. A Summary Statement of Notice Fee, Warrant

Fee and Other Fees in Form GEN - 25 shall be prepared on a monthly basis

and sent to theAccounts Department. The following entry shall be passed to

record the demand raised:

NOTICE FEE, WARRANT FEEAND OTHER FEES

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1015

REFUNDSAND REMISSIONS

7.13

All refunds and remissions granted shall be duly recorded in the Demand

Registers maintained in form GEN – 21 and the details of the same shall

also be communicated to theAccounts Department.

7.14

Recording of refunds/remissions payable. A Summary Statement of

Refunds and Remissions in Form WS-3 shall be prepared on a monthly

basis. Refunds/Remissions pertaining to prior period should be identified

separately from the current period based on which the Accounts

Department shall pass the following entry:

*Refunds/Remissions arising on account of change in the applicable rules

shall be either passed for 'Payment' (refund payable account) or credited to

the 'Advance Collection of Revenues' (under the account code 350-41-(a))

in accordance with the accounting principles of the Municipality.

7.15

Recording of payment of refunds/remissions granted. The Water Supply

Department shall prepare a Payment Order (Form GEN-15) in respect of the

refunds and communicate the details of refunds/remissions made to the

Accounts Department. It shall also update the Register of Demand and

1016

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other registers. To record refunds/remissions payment, the Accounts

Department shall pass the following entry:

* Specify name of the Bank and account number

7.16

Recording of provision for unrealised Water Supply Income.As explained in

Para

7.5

(e) the provisioning policy for unrealised Water supply income will be

dependent on the basis of its charge. For example, the demand

for

water

tax

which

were

raised separately and outstanding

beyond two (2) years shall be provided for as per provisioning norms

given below:

Outstanding for more than 2 year but not exceeding 3 years:

50%

Outstanding for more than 3 years: 100% (additional 50%)

In cases where Refunds are paid

In cases where Refunds are converted to advance collection of payment

PROVISION FOR UNREALISED REVENUE RECEIVABLES

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1017

7.17

For example, provision for the year ended March 31, 2009 is as under:

50% of outstanding Receivables of

Water Supply Income for the

year ended March 31, 2007

100% of outstanding Receivables of Water Supply Income for the

year ended March 31, 2006 and before.

7.18

This process has to be carried out at every Period-end. The amount required

to be provided as per provisioning norms stated above, shall be compared

with the balance lying in the Provision for Outstanding Fees & User Charges

-Water Charges Account. If the amount to be provided is more than the

balance, then additional provision shall be made for the difference amount.

If the amount to be provided is less than the balance, it reflects the amounts

provided for, has been collected and the provision made towards that can be

written back.

7.19

Additional provision or reversal of excess provision for the current period

shall be calculated similar to computations explained in Tables 6.1 & 6.2 in

Chapter 6 for Property & OtherTaxes.

7.20

For making the provision, the following entry shall be passed by the

Accounts Department:

7.21

The effect of the above entry will be as follows:

Provision for Doubtful Receivables Fees & User Charges -Water

Charges will be shown as expenditure under the schedule

Provisions & Write-offs.

Provision for Outstanding Fees & User Charges -Water Charges will

be shown as a deduction from Receivables for Water Charges in the

Balance Sheet.

7.22

To write back the provision made earlier, the following entry shall be passed:

1018

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TRANSFER OF AMOUNT OUTSTANDING IN CURRENT ACCOUNT TO

ARREARSACCOUNT

ADJUSTMENT OF WATER SUPPLYINCOME RECEIVED INADVANCE

7.25

The amount outstanding in the Current account i.e (Receivable for Water

Charges

(Current)

shall

transferred

to Arrears Account,

i.e.,

“Receivables of Water Charges (Arrears)” Account on 1st of April of every

year. For example, the Water Supply income receivable in respect of the

demand raised during the accounting year 2008-09 on 31st March

2009(Receivables of Water Charges (Current) shall be transferred to

“Receivables of Water Charges (Arrears)”Account on 1stApril 2010.

7.26

Recording of transfer of current demand for previous year to arrears

account. To record this transfer, the Accounts Department shall pass the

following entry:

7.27

The Water Supply Department shall intimate the Accounts Department of

the advance adjusted against the subsequent demand raised by the Water

Supply Department through the Summary Statement of Bills Raised (Form

WS – 1).

Recording of subsequent demand raised.

To record the demand

raised for water supply, the Accounts Department shall pass the

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same entry as in the case of original demand. The entry to be passed

is explained in Para 7.8.

Recording of adjustment of advance. To record the adjustment of

water supply income received in advance, theAccounts Department

shall pass the following entry:

7.28

The transactions in respect of Recovery of Property and Other Taxes have

been described in Chapter 6 – Property & Other Taxes (Paras 6.43),

reference to which is invited. The transactions relating to Recovery of Water

Supply Income shall be accounted in similar manner.

7.29

The following incomes in respect of Water Supply shall be accounted on

actual receipt basis:

a. Connection Charges for Water Supply;

b. Road Cutting Charges; and

c. Penalties levied in respect of Water Supply related matters.

7.30

The Collection Offices and Collection Centres authorised to collect the

above incomes shall prepare a Summary of Daily Collection (Form GEN-13)

and send it to the Water Supply Department and theAccounts Department.

7.31

Recording of collection. On the basis of the Summary of Daily Collection

(Form GEN-13) received from the various Collection Offices and Collection

Centres, theAccounts Department shall pass the following entry:

RECOVERYOF WATER SUPPLYINCOME THROUGH LEGALPROCEEDINGS

INCOME TO BEACCOUNTED ONACTUALRECEIPT BASIS

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1021

7.35

Recording of refund of deposit. The deposits shall be refunded as per the

rules prescribed in this regard. A Payment Order (Form GEN- 15) shall be

prepared by the Water Supply Department for the deposits to be refunded.

On refund of Water Deposit, the Accounts Department shall pass the

following entry:

* Specify name of the Bank and account number

7.36

Recording of income in respect of lapsed deposit. Deposits not claimed

within the period as prescribed by the Government, from the date they are

due for payment, shall be lapsed and shall not be repayable to the party. At

the end of the accounting year, the Water Supply Department shall prepare

a list of such lapsed deposits. To recognise the income, on obtaining the

approval of the Authorised Officer, the Accounts Department shall pass the

following entry:

7.37

The accounting for expenditures pertaining to Water Supply Department

shall be similar to that described in Chapter 11 - Public Works

(for

expenditure incurred through awarding of contracts to outside parties for

carrying out certain activities such as laying of new pipelines, construction of

EXPENDITURE ON WATER WORKS

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pump houses, repairs related to water supply, etc.), Chapter 12- Stores (for

expenditure incurred on purchase of stores such as TCL Powder, Chlorine

Gas, etc.) and Chapter 15 - Other Revenue Expenditures (in respect of all

other expenditures pertaining to water supply related activities such as

electricity charges, bulk water purchase charges, etc.) and Chapter 16 -

FixedAssets (in respect of the fixed assets purchased), references to which

are invited.

7.38

The following internal controls shall be observed by the Municipality in

respect of Water Supply related transaction:

The Accounts Officer and the Head of the Water Supply Department

shall reconcile the balance at the beginning of the accounting year in

respect of the Water Charges receivable (as appearing in the

Balance Sheet of the previous year) with the year-wise total of the

arrears recorded in the Demand Register.

A half yearly reconciliation shall be carried out by the Accounts

Officer and the Head of the Water Supply Department in respect of

the amount collected and the amount outstanding between the

balances in the Ledger Accounts maintained at the Accounts

Department and the Demand Register maintained at the Water

Supply Department.

A half yearly reconciliation shall be carried out by the Accounts

Officer and the Head of the Water Supply Department in respect of

the deposits outstanding, between the balances in the Ledger

Accounts maintained at the Accounts Department and the Deposit

The officers designated by the Municipality for operating the

Designated BankAccount (if any) shall co-ordinate with the banks on

a daily basis and ascertain the status of the Cheques/Drafts

deposited by them.

The

Water

Supply

Department

shall

ensure

that

the

Receipt/Summary of Daily Collection

prepared,

provides

reference to the Water Supply Income Collection Register.

In addition to the reports specified in this manual, the Chief

Municipal Officer of the Municipality shall specify such appropriate

calendar of returns/reports for monitoring.

7.39

All Reconciliation Statements shall be certified by the Chief Municipal

Officer and theAccounts Officer.

INTERNALCONTROLS

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1025

ChapterEight

Rentals, Fees & Other Incomes.

This chapter on Rentals, Fees & Other Incomes is aimed at…

By the end of this chapter, you should…

INTRODUCTION

Rental Income from Municipal Properties

Making you aware of the Accounting System for Rentals, Fees & Other

Incomes transactions and,

Familiarising you with applicable accounting principle, practices & Controls

for Rentals, Fees & Other Incomes related transaction.

Be aware of accounting system for recording, classifying transaction

relating to Rentals Fees & Other Incomes and,

Appreciate the concepts and underlying principles.

8.1

Municipalities derive substantial portions of their revenue from Property &

other taxes, Water Tax/Water Charges and Grants. In addition, they also

have certain additional sources of revenue like Rentals from Municipal

Properties, License Fees, etc.

This chapter contains the recommended

accounting procedures for transactions related to such Incomes.

8.2

Some of the Incomes under these categories that may arise to Municipalities

are listed below:

Rent from Markets/Shopping Complexes;

Rent from Office Buildings;

Rent from Guest Houses;

Rent fromAuditorium, Stadiums,Town Halls;

Rent from bus stands, lorry stands etc;

SandAuction;

Receipts from agricultural trees, etc.

Fees and User Charges

Miscellaneous Registration Charges

Contractor Registration

Fee;

1034

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License Fees for Dangerous & OffensiveTrades;

License Fees for Lodge;

License fee under P.P.RAct;

License fee as per Film RegulationAct;

License Fee as per PFAAct;

Permit for Construction of buildings;

Permit for Installation of Machinery;

Permit for Factory construction;

Fees for Birth & Death Certificate;

Fees for Marriage Certificate;

Delayed registration fees;

Search fees;

Fines imposed by court(including PFA);

Penalty charge for the destruction of roads;

Fees for removal of Encroachment;

Rent of meter and inspection charges;

Receipts from schools;

Receipts form hospitals & dispensaries;

Receipts from veterinary poly clinic;

Receipts on account of cost services rendered;

Burial Ground Charges;

Cattle Pounding Fees;

Parking Fees;

Fees for Pay & UseToilets;

Slaughtering Fees, etc.

Sale & Hire Charges

Sale ofAgricultural Products;

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1035

Sale of Scrap;

Sale ofTender Forms;

8.3

Incomes which are accounted on actual receipt basis are given below

(indicative):

Rental Income from Municipal Properties, for example

Rent from Guest Houses;

Rent fromAuditorium, Stadiums,Town Halls;

SandAuction;

Receipts from agricultural trees, etc.

Fees and User Charges

Permit for Construction of buildings;

Permit for Installation of Machinery;

Permit for Factory construction;

Fees for Birth & Death Certificate;

Fees for Marriage Certificate;

Fines imposed by court(including PFA);

Penalty charge for the destruction of roads;

Receipts form hospitals & dispensaries;

Receipts from veterinary poly clinic;

Receipts on account of cost services rendered; Burial Ground

Charges;

Cattle Pounding Fees;

Sale & Hire Charges

Sale ofAgricultural Products;

Sale of Pisciculture;

Sale of Scrap, etc.

8.4

The aspects relating to Incomes to be accounted on actual receipt basis

include:

INCOMES TO BEACCOUNTED ONACTUALRECEIPT BASIS

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Collections

Refunds

8.5

Incomes for which demand is raised shall be accounted on accrual basis.

These include the following (indicative):

Rental Income from Municipal Properties, for example

Rent from Markets/Shopping Complexes;

Rent from Office Buildings;

Rent from Guest Houses;

Rent fromAuditorium,

Stadiums,Town Halls;

Rent/Lease from Parking Zones, etc.

Trade License Fees

Advertisement Charges/Rights

8.6

The various aspects relating to Incomes to be accounted on accrual basis

include:

Entry in the Demand Register;

Raising of Bills;

Collection of dues;

Refunds, Remissions and write-offs.

8.7

The following Accounting Principles shall govern the recording, accounting

and treatment of transactions relating to Other Incomes:

Revenue in respect of Advertisement rights shall be accrued based

on the terms of the contract;

Revenue in respect of Trade License Fees shall be accrued in the

year to which it pertains, when demands are ascertainable based on

the terms of theActs and Rules;

Revenues in respect of rents from properties shall be accrued based

on terms of agreement;

INCOMES TO BEACCOUNTED ONACCRUALBASIS

ACCOUNTING PRINCIPLES

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1037

Other income, in respect of which demand is ascertainable and can

be raised in regular course of operations of the Municipality, shall be

recognised in the period in which they become due, i.e., when

demand is ascertainable;

Fees for certificates & extracts, Birth & Death Certificate charges

building

Construction permission fee, betterment fee, sale of products, scrap

sale, sale of tender forms, etc. shall be recognised on actual receipt;

The Other Incomes, which are of an uncertain nature or for which the

amount is not ascertainable or where demand is not raised in

regular course of operations of the Municipality, shall be recognised

on actual receipt;

Revenue in respect of Notice Fee, Warrant Fee and Other Fees shall

be recognised when the bills for the same are raised;

Interest element and Penalties, if any, in demand shall be reckoned

only on receipt;

In respect of the demand outstanding beyond two (2) years,

provision shall be made to the extent of income of Municipality in the

demand, based on the following provisioning norms:

Outstanding for more than 2 year but not exceeding 3 years: 50%

Outstanding for more than 3 years: 100% (additional 50%)

Any additional provision for demand outstanding required to be

made during the year shall be recognised as expenditure and any

excess provision written back during the year shall be recognised as

income of the Municipality;

Refunds, remissions of Other Incomes for the current year shall be

adjusted against the income and if pertain to previous years then it

shall be treated as prior period item, wherever applicable;

Write-offs of Other Incomes shall be adjusted against the provisions

made and to that, extent recoverable gets reduced;

Any subsequent collection or recovery of 'Receivables of Rental,

Fees and Other Incomes' which were already written off shall be

recognised as a 'Prior Period Income';

Advance/ excess payment shall be treated as a liability till the tax/

charge becomes due, at which point, it shall be adjusted against

receivables;

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Part-payments received shall be first adjusted against penalty and

interest, arrear demand and current demand in the listed order.

8.8

This section describes the records, registers, documents, forms, accounting

entries, etc., in respect of accounting for transactions related to Rental,

Fees and Other Incomes. For the purposes of

accounting of

Other

incomes there are certain forms, registers, etc., which are specific to

certain type of other incomes, e.g., Summary Statement of Head-wise

Collection of Rents, Fees and Other Incomes (Form OTH-2). These Forms

OTH –1 to OTH –3 are annexed to this chapter and are prefixed “OTH”

8.9

The following shall be the procedure for accounting of the collections made

in respect of these Incomes.

8.10

Recording of income. To record the income in respect of these Incomes

accounted on actual receipt basis, based on the Summary of Daily

Collection (Form GEN- 13) received from the various Collection Offices and

Collection Centers, theAccounts Department shall pass the following entry:

** Insert minor head and detailed head of account as applicable

* Specify name of the Bank and account number

Note:The postings in the Ledger (Form GEN-3) of “Bank”Account and “

User Charges” Account shall be carried out as indicated in Chapter 5 –

General Accounting Procedures. The postings in the Ledger shall be

similarly carried out in respect of all other accounting entries described

subsequently in this chapter. Whenever, the Cash or the bank account is

ACCOUNTING RECORDSAND PROCEDURES

ACCOUNTING FOR INCOMES TO BE ACCOUNTED ON ACTUAL RECEIPT

BASIS

Collection

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1039

Deposits

8.14 In respect of certain Incomes (including incomes accounted for on accrual

basis), a deposit

is taken at the time of receiving

the application for

providing the services/goods, e.g., Rent Deposit, etc. The accounting for

the different transactions in respect of deposits received in respect of

Incomes, have been discussed below, using the example of Rent Deposit.

8.15

Recording of receipt of deposits. On receipt of deposit, the same shall be

treated as a liability and the Accounts Department shall pass the following

entry:

* Specify Name of the Bank and account number

8.16

Recording of adjustment of deposits. The Municipality may adjust the

deposits received against the cost of the services rendered by it to the

customer. On adjustment of deposits, the respective departments shall

send the details of deposits adjusted in the Summary Statement of Deposits

Adjusted (GEN- 20) to the Accounts Department on monthly basis. To

record the adjustment of deposits, the Accounts Department shall pass the

following entry:

* Use the appropriate head of account as applicable

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1041

8.17

Recording of refund of deposits. The deposits shall be refunded when an

application is made for it as per the rules prescribed for the same.APayment

Order (GEN – 15) shall be prepared by the Revenue department for the

refund of the deposits. On refund of the balance Rent Deposit, theAccounts

Department shall pass the following entry:

* Specify name of the Bank and account number

8.18

Recording of income in respect of lapsed deposit. Deposits not claimed

within the period as laid down by the Municipality, from the date it is due for

payment, shall be considered as lapsed and shall not be repaid to the party.

At the end of each accounting year, the respective departments shall

prepare a list of such lapsed deposits. To recognise the

income,

obtaining

the

approval

the

Authorised

Officer,

the

Accounts

Department shall pass the following entry:

8.19

Similar entries as above shall be passed for recording the various

transactions in receipt of other deposits for example deposits relating to

License Fees andAdvertisement Rights.

8.20

The accounting of the various aspects relating to Incomes accounted on

accrual basis has been discussed below in respect of Rent, License Fees,

andAdvertisement Rights are explained below:

ACCOUNTING FOR INCOMES TO BEACCOUNTED ONACCRUALBASIS

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A. Rental income

Demand Raised

Collection of accrued incomes

8.21

Recording of demand raised. The demand raised for Incomes shall be

recognised as an income for the Municipality and correspondingly as a

current asset. Accordingly, based on the Summary Statement of Bills

Raised (Form OTH –1) received from the respective departments, the

Accounts Department shall pass the following entry:

* Use the appropriate head of account as applicable

(a) – Insert detailed head of account as applicable

8.22

If arrears of Rental Income are included while issuing the fresh demand,

entry shall be passed only in respect of the fresh demand. Entries in respect

of the arrears would have already been recorded earlier. The rental incomes

earned out of shopping complexes, markets, office buildings, etc shall be

entered in the relevant fixed assets register. For e.g. register of Immovable

properties in Form GEN 31 or in Register of Movable Properties in Form

GEN 32. The registers shall be updated periodically as per the provisions

and rules of theAct governing the Municipalities.

8.23

The following shall be the procedure for accounting of the collections made

in respect of accrued Incomes:

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1043

8.24

Recording of Income collections. To record the income based on the

Summary of Daily Collections (Form GEN-13) received from the various

Collection Offices and Collection Centers, the Accounts Department shall

pass the following entry:

* Specify Name of the Bank and account number

* Specify name of the Bank and account number

8.25

For Other Incomes to be accounted on accrual basis, the Summary of Daily

Collection (Form GEN- 13) does not provide the break-up of the collections

into arrears collected, collections received in advance and collection made

in respect of the current year's demand. Hence, the total amount collected is

credited to “Receivable Control Account – Rent from Municipal Properties”

Account which shall be segregated on a monthly basis.

8.26

Recording of break-up of collections. A Summary Statement of Head-wise

Collection of various other incomes in Form OTH-2 shall be prepared on a

monthly basis by the respective departments and sent to the Accounts

In case of Cash and Cheque/Draft collections

In case of deposit of Cash collections to Bank

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Department to record the details of collection. To record the break-up of the

collections made in respect of Incomes accounted for on accrual basis,

into current and arrears recovery and to record any income collected in

advance, theAccounts Department shall pass the following entry:

* Use the appropriate head of account as applicable

**Adjustment of income collected in advance is discussed separately under section

'Adjustment of Other Incomes received inAdvance'

Notice Fee, Warrant Fee and Other Fees

8.27

Notices of demand and warrants shall be issued and other fees may be

charged as per the relevant provisions.

8.28

Recording of demand raised. A Summary Statement of Notice Fee, Warrant

Fee and Other Fees Charged in Form GEN 25 shall be prepared on a

monthly basis and sent to theAccounts Department.

8.29

For recording the demand raised in respect of Notice Fee, Warrant Fee and

Other Fees charged for rent not received, on the basis of the Summary

Statement of Notice Fee, Warrant Fee and Other Fees Charged received

from the respective departments, the Accounts Department shall pass the

same entry as explained in Para 6.23 of Chapter 6 on Property & Other

Taxes, crediting the appropriate receivable accounts.

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1045

Refunds and Remissions

8.30

All refunds and remissions arising on account of certain changes or

amendments of the provisions or acts governing the revenues shall be duly

recorded in the Demand Registers maintained and the details of the same

shall also be communicated to theAccounts Department.

8.31

Recording of refunds/remissions payable. A Summary Statement of

Refunds and Remissions in Form OTH – 3 shall be prepared on a monthly

basis. Refunds / Remissions pertaining to prior period shall be identified

separately from the current period based on which the Accounts

Department shall pass the following entry:

* Refunds/Remissions arising on account of change in the applicable rules

shall be either passed for 'Payment' or credited to the account 'Advance

Collection

Revenues-

Rent'

(with

account

code

350-41-(a))

accordance with the accounting principles of the Municipality.

** Use the appropriate head of account as applicable

8.32

Recording of payment of refunds/remissions granted: The respective

Departments shall

prepare

Payment

Order

(Form

GEN-15)

respect of the refunds and communicate the details of refunds/remissions

payments to the Accounts Department. It shall also update the Register of

Demand and other registers. To record refunds made, the Accounts

Department shall pass the following entry:

1046

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Provision for Unrealised Revenue Receivables

8.36

Recording of provision for unrealised Income. The demand outstanding

beyond two (2) years shall be provided for as per provisioning norms given

below:

Outstanding for more than 2 year but not exceeding 3 years: 50%;

Outstanding for more than 3 years: 100% (additional 50%).

For example, provision for the year ended March 31, 2009 is as under:

50% of outstanding Receivables of Rent for the year ended March

31, 2007;

100% of outstanding Receivables of Rent for the year ended March

31, 2006 and before.

8.37

Additional provision or reversal of excess provision for the current period

shall be calculated similar to computations explained in Tables 6.1 &

6.2 in Chapter 6 for Property & OtherTaxes.

8.38

For making the provision, the following entry shall be passed by the

Accounts

Department:

8.39

The effect of the above entry will be as follows:

Provision for Doubtful Receivables - Rent will be shown as a

separate item under the Major expenditure head 'Provisions and

Write off;

Provision for Outstanding Other Receivables will be shown as a

deduction from Receivables from Other Sources- Rent in the

Balance Sheet.

8.40

To write back the provision made earlier, the following entry shall be passed:

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1049

Write-offs

8.41

Recording of Write-offs. If for any reason, it is decided by the Municipality to

write-off any Other Income dues, the details of the write off has to be entered

in the 'Summary Statement of Write off' by the respective departments in

Form OTH – 4. This form has to be prepared on a monthly basis and

forwarded to the Accounts Department and based on which, the write off

shall be adjusted against the provision made and the following entry will be

passed:

* Use appropriate head of account as applicable

8.42

Recording

subsequent

collection/

recovery

'Receivables

Rents/License Fees/Advertisement Fees' written off: In case of a

'Receivables of Rents/License Fees/Advertisement Fees' written off

already were recovered/collected during the year, theAccounts Department

shall pass the following entry:

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Insert detailed head of account as applicable

8.43

The amount outstanding in Current account i.e. (Receivable of Other

Income (Current) shall be transferred to Arrears Account, i.e., “Receivables

of Other Income (Arrears)” Account on 1st of April of every year. For

example, the of Other Income receivable in respect of the demand raised

during the accounting year 2008-09 on 31st March 2009(Receivables of

Other Income (Current) shall be transferred to “Receivables of Other

Income (Arrears)”Account on 1stApril 2010.

8.44

Recording of transfer of Current demand for previous year to arrears

account. To record this transfer, the Accounts Department shall pass the

following entry:

* Use the appropriate head of account as applicable

Recovery of other incomes through legal proceedings

8.45

The transactions in respect of Recovery of Property and Other Taxes have

been described in Chapter 6 – Property & Other Taxes (Para 6.43),

reference to which is invited. The transactions relating to Recovery of Other

Incomes shall be accounted in similar manner.

TRANSFER OF AMOUNT OUTSTANDING IN CUURENT ACCOUNT TO

ARREARSACCOUNT

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1051

B. License Fees

8.46

The License Fees are charged for granting license to any trade, shops,

markets etc. Similar to accruing of rental income, license fees shall also be

accrued based on raising a demand in Form OTH – 1. Accounting entries in

respect of Demand and Collection are detailed below. However in respect of

Notice fees, Refunds, Adjustment of Advances & Deposits, Provisions,

Write off and transfer outstanding from specific year to General account,

reference is invited to entries explained above under Section A – Rental

Income.

Demand Raised

8.47

Recording of demand raised. The demand raised for Income shall be

recognised as an income for the Municipality and correspondingly as a

receivable. Accordingly, based on the Summary Statement of Bills Raised

(Form OTH –1) received from the respective departments, the Accounts

Department shall pass the following entry:

* Give appropriate heads ofAccount

8.48

If arrears of License Fees are included while issuing the fresh demand, entry

shall be passed only in respect of the fresh demand. Entries in respect of the

arrears would have already been recorded earlier.

8.49

The following shall be the procedure for accounting of the collections made

in respect of accrued Incomes:

To record the income based on the Summary of Daily Collections

(Form GEN-13) received from the various Collection Offices and

Collection Centres, the Accounts Department shall pass the

following entry:

Collection of License Fees

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* Adjustment of income collected in advance is discussed separately under

section 'Adjustment of Other Incomes received in Advance'

8.50

The advertisement fees are charged towards advertisement rights. Similar

to accruing of rental income and license fees, advertisement fees shall also

be accrued based on raising a demand.

8.51

Recording of demand raised. The demand raised for Advertisement fees

incomes shall be recognised as an income for the Municipality and

correspondingly as a current asset. Accordingly, based on the Summary

Statement of Bills Raised (Form OTH –1) received from the respective

departments, theAccounts Department shall pass the following entry

8.52

If arrears of Advertisement Fees are included while issuing the fresh

demand, entry shall be passed only in respect of the fresh demand. Entries

in respect of the arrears would have already been recorded earlier.

Collection ofAdvertisement Fees

8.53

The following shall be the procedure for accounting of the collections made

in respect of accrued Incomes:

Recording of Income collections. To record the income based on the

Summary of Daily Collections (Form GEN-13) received from the

various Collection Offices and Collection Centres, the Accounts

Department shall pass the following entry:

Advertisement Fees

Demand Raised

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*Adjustment of income collected in advance is discussed separately under section

'Adjustment of Other Incomes received inAdvance'

8.54

The following internal controls shall be observed by the Municipality in

respect of transaction related to Other Incomes:

The

Accounts

Officer

and

the

Head

the

respective

departments

shall reconcile the balance at the beginning of the

accounting year in respect of the Sundry Income Receivables

Arrears (as appearing in the Balance Sheet of the previous year) with

the year-wise total of the arrears recorded in the Demand Registers;

A half yearly reconciliation shall be carried out by the Accounts

Officer and the head of the respective departments in respect of the

amount collected and the

arrears

outstanding

between

the

balances

standing

in the Ledger maintained at the Accounts

Department and the Demand Registers maintained at the respective

departments;

A half yearly reconciliation shall be carried out by the Accounts

Officer and the Head of the respective departments in respect of the

various deposits collected, between the balances standing in the

Ledger maintained at the Accounts Department and the Deposits

Registers maintained at the respective departments;

The Head of the respective departments shall ensure that the

Receipt / Chalan for Remittance of Money prepared, provides

reference to the Consolidated Collection Register;

In addition to the reports specified in this manual, the Chief

Municipal Officer of the Municipality shall specify such appropriate

calendar of returns /reports for monitoring.

8.55

All Reconciliation Statements shall be certified by the Chief Municipal

Officer andAccounts Officer.

8.56

The various heads of account used for the accounting of Other Incomes

related transactions should be reflected in the Financial Statements or in the

Schedules attached to the Financial Statements of the Municipality. All such

Financial Statements and schedules should be affixed with signature and

seal of designated authorities.

INTERNALCONTROLS

PRESENTATION IN FINANCIALSTATEMENTS

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Chapter Nine

Making you aware of the basic accounting principles & procedure for

recording transactions relating toAssigned Revenues and,

Familiarising you with accounting treatment forAssigned Revenues.

Be aware of accounting system for recording, classifying transaction

9.1

This chapter contains the recommended accounting system for transactions

relating toAssigned Revenues and SharedTaxes.

9.2

Assigned Revenues are usually in the nature of a share in the revenues of

the Government, to compensate for certain losses in revenue and

arrangement of resources of the Municipalities for example Share from the

Stamp duty collected by the Registration department on transfer of property.

9.3

The following Accounting Principles shall govern the recording, accounting

and treatment of transactions relating toAssigned revenue:

Assigned revenues like, Stamp Duty, Entertainment tax etc., and

Shared Tax like Vehicle Tax, etc., shall be accounted on actual

receipt;

such Assigned

Revenue/Shared

Tax

adjusted

the

Government against any dues of the Municipality such as electricity

charges, the amount should be treated

income

and

the

deduction

made

by the

Government

should

be treated as

expenditure under the relevant account head.

9.4

This section describes the records, registers, documents, accounting

entries, etc., in respect of accounting for transactions related to Assigned

Revenues and SharedTaxes.

9.5

Recording of receipt of Assigned Revenue/Shared Taxes: Details of

Assigned Revenues/Shared Taxes received shall be entered in the

Collection Register (Form GEN-11) and Memorandum of Collections (Form

GEN – 12) deposited into the Main Bank Account and also a Receipt (Form

Assigned Revenues

This chapter onAssigned Revenues aimed at…

By the end of this chapter, you should…

Introduction

Accounting Principles

Accounting Records & Procedures

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GEN-8) shall be issued to the Government. To record the receipt of

Assigned Revenues/Shared Taxes, theAccounts Department shall pass the

following entry:

* Specify name of the Bank and account number

9.6

Adjustments

of Assigned Revenues and Shared Tax against

dues of the

Municipality: The amount of Assigned Revenue & Shared Tax may be

adjusted by the Government against any dues of the Municipality such as

electricity charges. There may be two instances of transactions. The

accounting entries relating to them are as follows:

In case of Cash and Cheque/Draft collections

In case of deposit of Cash collections to Bank

* Specify name of the Bank andAccount number

** Specify the heads of each income of the assigned revenue

Note: The postings in the Ledger (Form GEN-3) of “Main Bank” Account and “Assigned Revenue”

Account shall be carried out as indicated in Chapter 5 – General Accounting Procedures. The

postings

in the Ledger

shall

be similarly carried out in respect of all other accounting entries

described subsequently in this chapter. Whenever, the Cash or the bank account is involved, there

will be no entry in the Journal Book (Form GEN-2)

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Chapter Ten

10.

Grants

This chapter on Grants is aimed at…

By the end of this chapter, you should…

10.1

Introduction

10.2

Nature of Grants

1.2.1

General Grants

Making you aware of the basic accounting principles & procedure for

recording transactions relating to Grants and,

Familiarising you with accounting system for transactions relating to

capital & revenue grant that could be either for general purpose or for

carrying out specific project/scheme or in form of reimbursements.

Be aware of accounting system for recording, classifying transaction

relating to Grants.

10.1

This chapter contains the recommended accounting system for transactions

relating to Grants received by the Municipality.

10.2

The

Municipality

receives

grants

from

the

State

and/or

Central

Government(s). The grants received by the Municipality could be either for

General purposes or for carrying out specific projects/schemes or in form of

reimbursements for specific expenditures.

10.3

Grants received by the Municipality may be of a capital or revenue nature. A

Capital Grant is usually utilised for capital expenditure i.e. creation of a fixed

asset (like purchase of land, building, equipment, facilities, etc.). The

benefits of such expenditure are of an enduring nature and spread over an

extended period of time. A Revenue Grant, on the other hand, is generally

utilised for meeting recurring expenditure, the benefits of which usually

expire within the accounting year in which it is incurred. Revenue Grants are

usually in the nature of a subsidy. Grants may be for a non-specific purpose,

i.e., General Grants or for a specific purpose, i.e., Specific Grants. These

are further described below.

10.3

Grants received for General (unspecified) purposes are usually in the form

of a lump sum payment from the Government to facilitate meeting certain

expenditure (usually revenue in nature) relating to the Municipality's

activities.

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10.5

General Purpose grant is an example of General Grant.

10.6

The Municipality usually also receive grants for carrying out specific

projects/ schemes or for meeting specific expenditures. These can be

Revenue or Capital in nature based on the purpose for which they are

received. Certain Specific Grants can have both, capital and revenue

components. Specific Grants may either be received in advance or as a

reimbursement of the expenditure incurred by the Municipality. Currently

most of the specific purpose grants are given in the form of allotment from

the State Government through State treasury

10.7

The following is an illustrative list of Specific Grants that may be received by

the Municipality:

Revenue Grants for meeting expenditure incurred during the ordinary

course of activities of the Municipality:

Maintenance grant for Construction of Road

Maintenance Grant for Maintenance of Road

Revenue Grants for operating specific projects/schemes:

Census Grant,

Grant for the payment of Salary &Administrative Cost

Grant

for

meeting

the

revenue

expenditure

Transferred

Institutions,

Capital

Grants

for

meeting

capital

expenditures

under

specific

projects/schemes:

Capital component of Grants under 12th Finance Commission

Capital component of Grants toTransferred Institutions.

Backward Region Grant Fund

10.8

When a Specific Grant is received in advance, the Municipality is required to

submit an “Utilisation Certificate” in the manner, prescribed in the Grant

Sanction Order.

10.9

The claim for grant receivable as a reimbursement of expenditure incurred is

made by submitting “Statement of Expenditure” to the agency from which

the grant is receivable at such intervals as prescribed in the Grant Sanction

Order.

10.3.1 Specific Grants

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10.10 If

the

Grant

Sanction

Order

stipulates

opening

of specific

Bank

Account for deposit and utilisation of grants, the same shall be done.

10.11 The following Accounting Principles shall govern the recording, accounting

and treatment of transactions relating to Grants:

General Grants, which is of a revenue nature, shall be recognised as

income on actual receipt;

In case where the grant is sanctioned and ULBs have received the

sanctioned/GO letter but has not received the Grant amount then

such grant can be treated as “Grant Receivable” by the ULBs.

Specific Grants towards revenue expenditure, received prior to the

incurrence of the expenditure (received in advance), shall be treated

as a liability till such time that the expenditure is incurred;

Grants received or receivable in respect of specific revenue

expenditure shall be recognised as income in the accounting period

in which the corresponding revenue expenditure is charged to the

Income and Expenditure Statement;

Grants received towards capital expenditure shall be treated as a

liability till such time

that

the fixed asset

is constructed or

acquired. On construction/acquisition of a fixed asset

out

of the

grants so received, the extent of

liabilitycorresponding

the

value of the asset so constructed/acquired shall stand reduced and

the amount shall be treated as a capital

receipt

and

shall be

transferred

from the

respective

Specific

Grant Account to the

Capital Contribution;

Grants received as a nodal agency or as implementing agency for an

intended purpose, which does not, result in the creation of assets

with ownership rights for the Municipality shall be treated as a liability

till such time it is used for the intended purpose. Upon utilization for

the intended purpose, the extent of liability shall stand reduced by the

value of such utilization and no further treatment shall be required;

Grants in the form of non-monetary assets (such as fixed assets

given at a concessional rate) shall be accounted for on the basis of

the acquisition cost. In case a non-monetary asset is received free of

cost, it shall be recorded at a nominal value (e.g. Rupee One);

Income on investments made from 'Specific Grants received in

advance' shall be

recognized

and

credited

the Specific

Grant,

whenever accrued. Profit/loss, if any, arising on disposal of

investments made from the 'Specific Grant received in advance' shall

also be recognized and credited/debited to the Specific Grant.

10.3

Accounting Principles

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10.4

Accounting Records & Procedures

10.4.1 General Grants

10.12 This section describes the records, register, documents, accounting entries,

etc., in respect of accounting for transactions related to Grants. For

the

purposes of accounting of Grants, there are certain forms, registers,

etc., which are specific to Grants, e.g., Grant Register – (Form G-1). This is

annexed to this chapter and are prefixed “G”.

10.13 The Accounts Department shall maintain a Grant Register in Form G-1

with separate registers for capital and revenue grants and separate pages

for each grant for recording details of receipt of grant and expenditures

incurred from it.

10.14 The accounting procedures and accounting entries for accounting of

General Grant is detailed below.

Recording of receipt of General Grant. Details of General grants

received shall be entered in the Receipt Register (Form GEN-9)

maintained at theAccounts Department and deposited into the Bank

Account. A Receipt shall be issued in Form GEN-8 to the agency

from which grant is received. To record the receipt of grant, the

Accounts Department shall pass the following entry:

* Specify name of bank andAccount number

Recording of deductions made by the Government at the time of

payment: At the time of release, Government may deduct from the

grants the payments to be made by Municipality like Electricity

Charges, Interest

on Loans, Loan repayment, etc. Municipalities

shall account for the gross amount of the grant as Income and book

the relevant heads for the deductions made.As per the details of the

deductions in the government order sanctioning the grant, the

Accounts Department shall pass the following entry in its books:

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In cases where expenditure is recorded

In cases where expenditure is not recorded

10.4.2 Specific Grants

Specific Grants Received inAdvance

Specific Grant in respect of Revenue Expenditure

10.15 Specific Grants could either be received in advance or as a reimbursement

of the expenditure already incurred or by drawing bills on the State Treasury.

These could be Revenue or Capital in nature, or a combination of both. The

accounting entries for Specific Grant depend on the nature of the receipt (in

advance or as reimbursement or by drawing bills on the State Treasury) and

the nature of the expenditure, which are expected to be incurred out of such

grants (capital or revenue).

10.16 Grants received in advance shall be deposited in their respective

Designated Grant Bank Accounts and they shall be accounted for in the

following manner.

10.17 The Specific Grants received in advance towards revenue expenditure shall

be accounted as follows:

Recording of grant received in advance. The details of the Grant Sanction

Order shall be recorded in the Grant Register (Form G-1). On receipt of the

grant, theAccounts Department shall pass the following entry:

*Specify the name of the Bank andAccount number

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Separate Cash Book & Bank Book (Form GEN-1A& 1B) shall be maintained

in respect of all grants if so prescribed by the Government;

The details of the receipt of the grant shall be updated in the Grant Register

(Form G-1);

The accounting procedure to be followed in respect of revenue expenditure

incurred against Specific Grants received in advance shall be the same as

what is described in Chapter 11 – Public Works for repairs and maintenance

expenditures, Chapter 12 – Stores for stores purchased, and Chapter 15 -

Other Revenue Expenditures for other revenue expenditures;

Payment of advance to contractor/supplier in respect of a Specific

Grant received in advance. Any advance made to a supplier/contractor in

respect of a project/scheme to be carried out against a Specific Grant

received in advance, shall be payable from the Designated Grant Bank

Account only. The entry for this shall be the same as described in the section

“Advance paid to contractors/suppliers”;

Recording of liability on receipt of contractor/supplier bill. On receipt of

processed bill in respect of material supplied or services rendered or works

executed which is of a revenue nature, the Accounts Department shall pass

the following entry:

(a) Insert minor and detailed head of account as applicable

The details of the expenditure shall be recorded in the Grant Register (Form

G-1) Under the respective Specific Grant;

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Recording of payment to the contractor/supplier. The payment to the

contractor/supplier

shall be made only from the respective Designated

Grant BankAccount. On payment, the Accounts Department shall pass the

following entry:

*Specify the name of the Bank andAccount number

Recording of payment for deductions made. The deductions made on behalf

of the Government in point “h" above shall also be paid from the respective

Designated Grant Bank Account. On payment of deductions made, the

Accounts Department shall pass the following entry:

*Specify the name of the Bank andAccount number

Recording of transfer of money from Designated Grant Bank Account to

Main BankAccount on utilisation of common stores. The amount equivalent

to the cost of common stores utilised for the purpose of the Specific Grant

shall be transferred from the respective Designated Grant Bank Account to

Main Bank Account. Accounts Department shall update the Grant Register

(Form G-1) for the same and pass the following entry:

*Specify the name of the Bank andAccount number

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Recognising grant income in respect of revenue expenditure incurred under

Specific Grants. At the end of each quarter, the Accounts Department shall

identify the revenue expenditure incurred under the Specific Grants

received in advance (from the Grant Register). To record income against it,

theAccounts Department shall pass the following entry:

10.18 On payment of advance to contractors for work executed under a Specific

Grant, theAccounts Department shall pass the following entries:

a.To record the advance sanctioned. On sanction of advance and deduction of

TDS, theAccounts Department shall pass the following entry:

For recording payment of advance. On payment of balance advance, from

the respective Designated Grant Bank Account, the Accounts Department

shall pass the following entry:

*Specify the name of the Bank andAccount number

10.19 Recording of grant received in advance. The details of the Grant Sanction

Order shall be recorded in the Grant Register (Form G-1). On receipt of the

grant, theAccounts Department shall pass the following entry:

Advance paid to contractors/suppliers

Specific Grant in respect of Capital Expenditure

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1079

*Specify the name of the Bank andAccount number

10.20 The accounting procedure to be followed and accounting entries to be

recorded in respect of:

Advance provided to the contractor/supplier;

Recovery of advance provided to contractor/supplier;

Receipt of Earnest Money Deposit (EMD) from the bidders and its

refund to unsuccessful bidders;

Conversion of EMD of successful bidder into Security Deposit;

Security Deposit received from contractor/supplier;

Security Deposit deducted from the contractor's/supplier's bill;

Refund of Security Deposit;

Deduction of tax from the contractor's/supplier's bill;

Payment of amounts deducted to the relevant authorities; etc.

shall be the same as what is described in the section "Specific Grant in

respect of Revenue Expenditure" above.

10.21 Recording of receipt of bill for capital work-in-progress: On receipt of a

progress bill in respect of capital works being executed under Specific

Grants, theAccounts Department shall pass the following entry:

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10.22 Recording of receipt of bill for acquisition of fixed assets. On receipt of a bill

in respect of acquisition/purchase of fixed assets under Specific Grants, the

Accounts Department shall pass the following entry:

* Insert minor head and detailed head of account as applicable

10.23 Recording payment to contractors/suppliers. Payment in respect of

any expenditure incurred for purchase, acquisition or construction of any

fixed asset under any Specific Grant shall be made from the respective

Designated Grant Bank Account. On payment, the Accounts Department

shall pass the following:

*Specify the name of the Bank andAccount number

10.24 Recording capitalisation of capital work-in-progress.On completion of

construction of capital project, the capital work-in-progress shall be

capitalised for which the Accounts Department shall pass the following

entry:

* Insert minor head and detailed head of account as applicable

10.25 Recording of transfer of Specific Grant to 'Capital Contribution' on

capitalisation. On capitalisation of capital work-in-progress or on acquisition

of any fixed assets under a Specific Grant, an amount equivalent to the

amount of capital expenditure incurred and capitalised shall be transferred

from the Specific Grant to the Capital Contribution. To record this transfer,

theAccounts Department shall pass the following entry:

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10.26 The above entry shall be passed simultaneously along with the entry for

purchase/acquisition or capitalisation of the fixed assets.

Investment of Funds from Specific Grant received in advance

10.27 Investments made from Specific Grants received in advance shall be entered

in a Grant Investment Register to be maintained in Form IN-1 (provided in

Chapter 17 - Investments). The accounting entries /procedures to be

followed for investments of such moneys are similar to those followed in

respect of other investments. They relate to investments, maturity of

investment, recording of interest, profit/loss on sale/maturity of investments,

etc.These have been described in Chapter 17 - Investments.

10.28 Interest earned on investments, profit/loss on disposal of Investments, if

any, shall be updated in the Grant Register (Form G-1) by the Accounts

Department.

10.29

Municipalities may receive grants as a nodal agency under certain

schemes, wherein the expenditure of the schemes are for a set of

beneficiaries. In some cases, the scheme expenditure is met by the

Municipality directly. In some other cases they are paid to the beneficiaries

group who upon spending will produce the relevant expenditure / utilisation

statement.

10.30

Recording of grant received: The details of the Grant Sanction Order shall

be recorded in the Grant Register (Form G-1). On receipt of the Grant in

advance, theAccounts Department shall pass the following entry:

*Specify the name of the Bank andAccount number

10.31 Payment of advance to executing agency or beneficiary group: The

Municipalities may pay advance to the executing agency / beneficiary group

towards the works to be undertaken by them. For recording the payment of

advances, the Accounts Department will pass the following accounting

entry:

Grants ReceivedAs Nodal/ ImplementationAgency

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*Specify the name of the Bank andAccount number

10.32 Recording of liability for 'Scheme expenditures' on receipt of bill:

Municipalities may receive the bills for payment either directly from the

contractors or from the implementing agency. The expenditures incurred

against Scheme to which the grant is received by the Municipality shall be

taken to a separate control account to accumulate the expenditure incurred.

For recording of the amounts payable to the contractors or nodal agencies

the following entry shall be passed:

10.33 Recording of payments made to contractor / implementing agency.

a. The payment for the bills shall be made only from the respective

designated Grant bank account. The Accounts Department shall pass the

following entry on payment:

*Specify the name of the Bank andAccount number

10.34 Recording of payment for deductions made. The deductions made on behalf

of the Government in above shall also be paid from the respective

Designated Grant Bank Account. On payment of deductions made, the

Accounts Department shall pass the same entry as explained in Para

10.10(i).

10.35 Recording of transfer of money from Designated Grant Bank Account to

Main BankAccount on utilisation of common stores. The amount equivalent

to the cost of common stores utilised for the purpose of the Specific Grant

shall be transferred from the respective Designated Grant Bank Account to

Main Bank Account before issue of any common stores. Accounts

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1083

Department shall update the Grant Register (Form G-1) for the same and

the accounting entry is same as explained in Para 10.10 (j). In addition, the

following entry shall be passed for recording the utilisation of common

stores.

10.36 Recording ofTransfer of Scheme expenditures on completion of the scheme

or at period end. On completion of the scheme or at the period ends, the total

amount of grant received for specific purpose as a nodal agency shall be

adjusted to the extent of amounts utilised under the project. The accounting

entry for such adjustment is as follows:

10.37 At the period-end it shall be ensured that the bills received in respect of

revenue expenditure incurred as well as works executed or acquisition /

purchase of fixed assets before the last date of the accounting period,

are processed and forwarded to theAccounts Department for accounting

and payment within 15 days from the end of the accounting period.

10.38 The accounting entry to be recorded in respect of revenue expenditure shall

be same as provided in para 10.10 (f) above and the accounting entry to be

recorded to recognise the grant income in respect of revenue expenditure

incurred shall be same as provided in para 10.10 (k) above.

10.39 The accounting entry to be recorded for progress bill in respect of capital

works being executed under Specific Grants shall be the same as provided

in para 10.29 above and for bills in respect of acquisition / purchase of fixed

assets under Specific Grants shall be the same as provided in para 10.30

above.

10.40 For grants received as a nodal agency, it shall be ensured that the transfer

entry is made for expenditures incurred against it and the balance in the

'Scheme Expenditures – NodalAgency' account has become nil.

Period End Procedures

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Repayment of unutilised Specific Grant received in advance

10.41 Recognition of liability for repayment of grant. Specific grants are normally to

be used within a period specified in the Grant Sanction order. Generally the

Specific grants shall be refunded in the following circumstances:

On expiry of the period for utilisation of the grant as per grant sanction order.

The total amount utilised out of the grant is lesser than the amount of the

grant received.

If the Grant Sanction Order specifically states that unutilized amount shall be

returned, then theAccounts Department shall pass the following entry:

10.42 Payment of unutilised Specific Grant. The unutilised Specific Grant received

in advance shall be repaid from the respective Designated Grant Bank

Account. On payment, the Accounts Department shall pass the following

entry:

*Specify the name of the Bank andAccount number

10.43 In certain cases, the agency giving the grant may permit incurrence

of expenditure in excess of the grant amount. In such cases the expenditure

shall be paid from the Main Bank Account and it shall be recorded as an

ordinary expenditure. The grant becomes receivable on incurrence of

expenditure under the grant. At period-end, the Accounts Department shall

identify the revenue expenditure incurred over and above the amount of

grant received in advance from the Grant Register (Form G-1). To recognise

the grant income in this respect the Accounts Department shall pass the

following entry:

Expenditure incurred in excess of grant received in advance

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Or receipt of the amount of expenditure

Specific Grants Received as

Reimbursement

Expenditure

incurred

by the

Municipality

Specific Grant for revenue expenditure incurred during the ordinary course

of activities of the Municipality

* Specify the name of the bank and account number

10.44 Specific Grants received as reimbursement of expenditures could be

received towards revenue expenditures incurred during the ordinary course

of activities of the Municipality or for implementing a specific project/scheme

or towards capital expenditure incurred under a specific project/scheme.

These expenditures would be incurred from the Main Bank Account before

claiming\reimbursement. The grants receivable as reimbursement shall be

accounted in the following manner:

10.45 The grants receivable as reimbursement of revenue expenditures incurred

during the ordinary course of activities of the Municipality, shall be

accounted in the following manner:

a. Recognition of grant income on sanction of the grant. The details on

receiving the Grant Sanction Order in respect of

the

specific

grant

where application/details of expenditure submitted earlier shall be recorded

in the Grant

(Form G-1).

recognise

the

income,

the

Accounts Department shall pass the following entry:

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c. Recording of receipt of grant.

On receipt of the grant, the Accounts

Department shall pass the following entry:

*Specify the name of the Bank andAccount number

Specific Grant for expenditure incurred under a specific project/scheme

10.46 The grants receivable as reimbursement of expenditure incurred under a

specific project/scheme shall be accounted as follows:

The project/scheme is usually sanctioned by an agency. The details

of the Grant Sanction Order shall be recorded in the Grant Register

(Form G-1);

The accounting entries/procedure to be followed for receipt of

deposits, incurrence of expenditure, payment of contractor bills,

payment of deductions made from the contractor bills, utilisation of

common stores, completion of the asset and capitalisation of the

asset, period end procedure for making provisions for unpaid

bills, has been described in Chapter 11 - Public Works, Chapter 12 -

Stores, Chapter 15 - Other Revenue Expenditures.

- FixedAssets;

The department incurring the expenditure shall specify the name of

the grant in respect of which the expenditure has been incurred in the

Payment Order (Form GEN-15). As and when any expenditure is

recorded in the books of original entry, i.e., Cash Book & Bank Book

(Form GEN-1A & 1B) or Journal Book (Form GEN-2) as well as

utilisation of common stores, the Grant Register (Form G-1) shall

also be updated correspondingly;

Recording of grant income in respect of revenue expenditure

incurred under the grant. The grant becomes receivable on

incurrence of expenditure under the grant. At period-end, the

Accounts Department shall identify the revenue expenditure

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incurred and paid for during the period from the Grant Register (Form

G-1). To recognise the grant income in respect of the revenue

expenditure incurred under the grants during the period, the

Accounts Department shall pass the following entry:

Recording of receipt of grant. The concerned department shall

submit a “Statement of Expenditure” at periodic intervals (as

specified in the program/scheme details) to the agency from which

the grant is receivable, for claiming the amount of grant due.

receipt of the grant, the Accounts Department shall pass the

following entry:

10.47 At the period-end, it shall be ensured that revenue expenditure incurred

under the grant scheme but remaining outstanding for re-imbursement

before the last date of the accounting

period

shall be

recorded

with

matching the income corresponding to the expenditure being recorded.

The accounting entry to be recorded shall be the same as provided in para

10.52 (a) above.

10.48 Recording of write-off of grant receivable. TheAccounts Department shall, at

the end of each year, review the recoverable position of Grants

Receivables. The Municipality may consider writing-off the grants that have

remained outstanding for a period exceeding three (3) years. If the

Municipality decides to write-off any grants receivable, based on the Write-

off Order, theAccounts Department shall pass the following entry:

Period-end Procedure

Write-off of Grant Receivable

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Adjustment

Grant

Receivable from the Government against

Municipality's Dues to the Government

Specific Grants Drawn By Drawing Of Bills On The State Treasury

10.49 The Government may deduct any amount, which is due from Municipality to

any Government Corporation, Government Company or any other Council

constituted by it, from the grants payable to the Municipality.

10.50 Recording

adjustment

Government

dues

against

grant

receivable.

On receiving the intimation from the Government regarding

such adjustment, theAccounts Department shall pass the following entry:

* Specify the head of account of the government due, against which the grant is

adjusted, e.g., State Education Cess

Payable, Electricity Charges payable, Employment Guarantee Cess Payable, etc.

10.51 Recording of grant on allotment. The details of the Grant Sanction Order

shall be recorded in the Grant Register (Form G-1). The Accounts

Department shall pass the following entry:

*Specify the name of the Bank andAccount number

10.52 These Grants are drawn by submitting bills to the Treasury for payment. The

Accounts Department shall pass the following entry to record the same:

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INTERNALCONTROLS

PRESENTATION IN FINANCIALSTATEMENTS

10.53 The following internal controls shall be observed by the Municipality in

respect of

Grant related transactions:

The Accounts Officer shall ensure that the grant received for a specific

purpose shall not be utilised for any other purpose;

The Accounts Officer and the Head of the Department implementing

the project/scheme sponsored by the grant shall quarterly reconcile

the expenditure incurred during the period in respect of each of the

grant from the Ledger (Form GEN-3) and the Grant Register (Form

G-1) maintained at the Accounts Department and the relevant

records maintained at the respective departments;

The Accounts Officer shall quarterly reconcile the amount of grant

received and receivable in the Ledger (Form GEN-3) and the Grant

The Accounts Officer shall, after entry in Bank Book in respect of

grants received, ensure that the grant received is recorded in

the Grant Register. Further, it shall be ensured that the Receipt

in Form GEN-8/ Summary of Daily collections in Form GEN -12

prepared provide reference of Grant Register;

The Accounts Officer shall reconcile all balances of the Public

Deposit Account maintained at the Treasury with the records of the

municipality;

The Chief Municipal Officer shall ensure the grants received are

utilized for the purpose for which they are given. In case of any

diversion, the Government shall take the appropriate action against

the Chief Municipal Officer;

The Chief Municipal Officer shall ensure that the funds raised from

grants are utilised for the specified purpose without delay;

In addition to the reports specified in this manual, the Chief Municipal

Officer shall specify such appropriate calendar of returns /reports for

monitoring.

10.54 All Reconciliation Statements shall be certified by theAccounts Officer.

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11. ChapterEleven

11.

Public Works

This chapter on Public Works is aimed at…

By the end of this chapter, you should…

Making

you aware of the basic accounting principles & procedure for

recording transactions relating to Public Works and,

Familiarizing you with accounting treatment for Deposit Works.

Be aware of accounting system for recording, classifying transaction

relating to Public Works and,

Appreciate the concepts and underlying principles

11.1

This chapter contains the recommended accounting system for Public

Works transactions undertaken by the Municipality. These would generally

include construction/ expansion/ major modification

o f

b u i l d i n g s ,

development of land, construction of roads, construction of water works,

construction of drainage systems or other public utilities. Repairs and

maintenance of these would also constitute Public Works.Apart from these,

any non-civil contracts (e.g., for furniture) undertaken by the Municipality

through the Engineering Department would also be covered here.

This

chapter also covers the accounting treatment for 'Deposit works' executed

by the Municipality on behalf of the Government or Government

Departments and recognition of revenue from these Deposit works.

11.2

'Original Works' includes all new constructions or additions and alterations

to existing works. Repairs to newly purchase or previously abandoned

buildings, which are required for bringing them into use, should be classified

as Original Works. Where a portion of an existing structure is dismantled

and replaced and if the cost of such replacement represents a genuine

increase in the permanent value of the property as an asset, the work should

be classified as 'Original Works'.

11.3

'Repairs and Maintenance' includes works, other than those specified

under Original Works, required to maintain buildings, roads, water

work

assets,

drainage system and other works in proper condition for

ordinary use.

11.4

'Fees & User Charges':

Where the Engineering Department issues any

permission for road digging or any other activity for private purpose, it

recovers the charges incurred for repair of the damaged road or any other

structure from the person seeking permission.

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11.5

'Deposit Works': The Governmental departments or the Governments may

use the services of Municipality, for execution of certain works/ schemes/

approved infrastructure schemes. Money received from the Governments

for the above shall be treated as 'Deposit Works' and are accounted as a

liability of a Municipality. Municipalities are provided certain percentage of

the value of the works/scheme/project/plans completed as their service

charges.

11.6

The Public Works may be carried out in a municipal area either from

Municipal Funds or from Grants or Special Funds. The accounting

procedure for dealing with the various transactions of Public Works would

be similar irrespective of the source of funds. The accounting entries in

respect of works executed from Grants have been described in Chapter 10

on Grants. Similarly, accounting entries in respect of works executed from

Special Funds have been described in Chapter 19 on Special Funds.

This chapter describes the accounting entries for works executed out of

Municipal Funds of the Municipality.

11.7

The following Accounting Principles shall govern the recording, accounting

and treatment of transactions relating to public works:

The cost of fixed assets shall include cost incurred/ money spent in

acquiring or installing or constructing fixed asset, interest on

borrowings attributable to acquisition or construction of qualifying fixed

assets up to the date of commissioning of the assets and other

incidental expenditures incurred up to that date;

Any addition to or improvement to the fixed asset that results in

increasing the utility or capacity or useful life of the asset shall be

capitalized and included in the cost of asset. Revenue expenditure

in the nature of repairs and maintenance incurred to maintain the

asset and sustain its functioning or the benefit of which is less than for a

year, shall be charged off unless it results in increase of capacity or

operating efficiency of the fixed asset, or extends its useful economic

life;

Assets under erection/installation on existing projects and capital

expenditures on new projects (including project stores) shall be shown

as "Capital Work-in- Progress";

Provisions shall be made at the year-end for all bills received up to a

cutoff date. The cut-off date shall be 30 days before the date

prescribed for the finalisation ofAnnual Financial Statements;

11.1.

Accounting Principles

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The Earnest Money Deposit and Security Deposit received, if forfeited,

shall be recognized as income when the right for claiming refund of

deposit has expired. Non Cash items received as Deposit shall not be

treated as income till the same is encashed;

Deposit received under Deposit works shall be treated as a liability till

such time the projects for which money is received is completed. Upon

completion of the projects, the cost incurred against it shall be reduced

from the liability;

Deposit given under Deposit works shall be treated as an asset till such

time the projects for which money is given is completed. Upon

completion of the projects, the cost incurred shall be capitalized and

reduced from the deposit;

Revenue in respect of rent of equipment provided to the contractors,

deducted from their bills shall be recognised as and when the

deductions are made;

Statutory deductions like Income Tax, ValueAdded Tax, made from the

Contractors bill to be recognized when the deductions are made.

11.8

This section describes the records, registers, documents, forms, accounting

entries, etc., in respect of accounting for transactions related to Public

Works. For the purposes of accounting of Public Works there are certain

forms, registers, etc., which are specific to Public Works, e.g., Statement of

status of Capital Work-in-Progress PW – 1, etc. These Forms (Forms PW - 1

and PW - 3) are annexed to this chapter and are prefixed “PW”.

11.9

The procedure for accounting of works expenditure is briefly described

below:

Earnest Money Deposit (EMD) may be received from the bidders

bidding for the tender as per the principle and the procedures

prescribed by the Municipality. On tender being awarded, EMD shall

be refunded to the unsuccessful bidders;

An agreement may be entered into with the successful bidder. As per

the terms of the Tender and agreement, Security Deposit may be

taken in advance;

Advance may be provided to the contractor as per the terms and

procedures of the Municipality and agreement entered into with the

contractor;

11.2.

Accounting Records and Procedures

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Payment shall be made against bill raised after deducting Security

Deposit, Income Tax, other deductions/ recovery including advance

provided, if any;

Security Deposit shall be refunded after successful completion of the

work as per terms of agreement;

In case of Original Works, the expenditure incurred shall be capitalized

and disclosed as an asset in the Balance Sheet.

11.10 The following procedure shall be followed for accounting of receipt of EMD

Received in respect of works executed.

The procedure to be followed for collection of EMD and its remittance

and/or deposit to the Accounts Department or in the Bank shall be the

same as provided in the Chapter 5 on generalAccounting Procedures.

The following entry for the amount received is passed:

* Specify name of Bank and account number

Note: The postings in the LedgerAccount of "Earnest Money Deposit - Engineering

Department" Account shall be carried out as indicated in Chapter 5 – General

Accounting Procedures. The postings in the Ledger Accounts shall be similarly

carried out in respect of all other accounting entries described subsequently in this

chapter. Whenever, the Cash or the bank account is involved, there will be no entry

in the Journal Book.

11.11 The procedure followed for accounting of refund shall be the same as

any payment provided in Chapter 5 on GeneralAccounting Procedures.

11.12 Recording of refund of Earnest Money Deposit. After the receipt of approval

for payment and upon payment, the Accounts Department shall pass the

following entry:

Accounting for Receipt of Earnest Money Deposit

Accounting for Refund of Earnest Money Deposit

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1101

11.15 As per the terms of agreement entered into with the contractor, Security

Deposit may be deducted from the contractor's bill. For accounting

treatment for Security Deposit deducted from the contractor's bill, refer

section “Expenditure” in this chapter.

11.16 Recording of payment of advance for work carried out from Municipal Fund,

Grant and Special Fund. As per the terms of agreement, advance may be

paid to the contractor. Advance may be provided either in Cash or in kind,

i.e., by way of supply of materials. On receipt of approval for payment, and

on payment, entries will be made for money advanced in Cheque Issue

the Cheques issued to the contractor. The accounting entries to be passed

are:

For recording advance sanctioned for payment

For recording disbursement of advance,

In Cash/Cheque:

Advances

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*Specify name of Bank and account number

ii.

Materials supplied to the Contractor:

Note: This entry will be passed along with other items of consumption based on

valuation statement as explained in Paras 12.24 to 12.27 of Chapter 12 on Stores

Accounting.

Expenditure

11.17 Preparation of Bill for payment. On the basis of work completed as per

governing rules, a bill shall be prepared and sent for payment. The amount

of Security Deposit, IncomeTax deducted at source, .and any other recovery

or deduction, including recovery for supply of material by the Stores and

money advanced to the contractor, should be specified in the Bill. Running

bills are submitted during the progress of work and final bill is normally

submitted on completion of work. The Contract Completion Certificate shall

be annexed to the final bill.

11.18 Recording of Contractor's bill in respect of Original Work, On receipt of the

processed bill, the particulars shall be entered in a Register of Bills for

Payment in Form GEN-14. To record the liability in respect of contractor's bill

for Original Works undertaken, the following entry shall be passed:

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*At agreement rates for material issue with the Contractor

11.19 The Capital Work-in-Progress Account shall be a control account wherein

details of expenditure incurred on capital projects shall be recorded.

Separate Capital Work-in- Progress Control Accounts shall be opened for

Civil, Electrical, Water Works and Other projects.

11.20 At period-end, the departments incurring expenditure on capital projects

shall submit a Summary Statement of Status on Capital Work-in-Progress in

Form PW – 1 detailing total expenditure incurred till date on each of the

capital projects. The details of total expenditure incurred on each of the

capital projects can be collated from the Work Sheet (Form PW – 2).

11.21 The Contractors Control Account shall be a control account in which the

liability for amount payable to various contractors for work executed shall be

credited and the amount paid to the various contractors shall be debited.

11.22 Recording of payment made to Contractors. The procedure to be followed

for approval of a contractor's bill for payment and making payment shall be

the same as provided in Chapter 5 on General Accounting Procedures to

which reference is invited. The Accounts Department shall, on receipt of

Payment Order in Form GEN – 15 together with the Work Sheet and

Contract Completion Certificate, where applicable, after making the

payment, enter the details of the payment in the Work Sheet (Form PW – 2)

and pass the following entry:

* Specify name of the Bank andAccount number

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11.23 Recording of payment of TDS Payable: The Income Tax deducted from the

bills of the contractors shall be paid by the Accounts Department to

the concerned authorities as and when due as per the relevant laws in force.

On payment of Income Tax the Accounts Department shall pass the

following entry:

*Specify name of the Bank andAccount number

11.24 Recording of difference between the Stores Issue Rate and the Recovery

Rate for material issued to Contractors. The Accounts Department shall

determine the difference between the Stores Issue Rate and the Recovery

Rate for material issued to Contractors. To record the difference, the

Accounts Department shall pass either entry (a) or entry (b) given below:

In case of favorable Rate Variance,

where Stores Issue Rate

less than Recovery Rate with the Contractor for materials issue:

In case of Adverse Rate Variance, where Stores Issue Rate is

greater than Recovery rate from the Contractor for materials issue:

Works executed by Engineering Department

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11.25 The accounting procedure and the accounting entries to be recorded for

materials purchased for works shall be the same as provided in Chapter 12

on Stores.

11.26 Recording of materials consumed in Original Works. Based on the bill

received from the Engineering Department for works executed, the

Accounts Department shall pass the following entry:

Note: This entry will be passed along with other items of consumption based on

valuation statement as explained in Paras 12.21 to 12.23 of Chapter 12 on Stores

Accounting

Capitalisation of Capital Work-In Progress

11.27 On completion of construction of the asset, the asset becomes ready for

use. Thus, it becomes necessary to transfer the cost incurred for

construction (which is temporarily accounted in capital work-in-progress

account) to the relevant asset account.This process is called capitalization.

11.28 Recording of capitalization of Capital Work-in-progress. On receipt of

Contract Completion Certificate, the Accounts Department shall capitalize

the amount lying in the Capital Work-in-Progress Account and convert the

amount pertaining to the Capital Work-in-Progress and lying in the Capital

Work-in-Progress Account into a Fixed Asset. The Accounts Department

shall pass the following entry:

*Insert minor head and detailed head of account as applicable

(1) Fixed Assets of a particular class shall be accounted for under one broad fixed

asset account head. For instance, Municipality may have more than one hospital

building, then all the hospital buildings shall be recorded under one broad head of

Buildings (Code of Account 410000000*). Any new hospital building constructed,

though shall be recorded separately in the Register of Buildings, shall be recorded

under the account head 'Hospital Buildings'.

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11.29 Recording of deductions from contractor's bill. For deductions made from

contractor's bills, which is in the nature of penalty or liquidated damages

levied on the contractor for delay in completion of construction or sub-

standard construction or for any other reason, the Accounts Department

shall pass the following entry:

11.30 Where any loan has been borrowed for the construction of any qualifying

fixed asset, i.e., Original Works, the cost of construction of qualifying fixed

asset shall also include the interest paid on that loan till the date of

capitalization of the asset. The accounting procedure to be followed and

accounting entries to be recorded for receipt of loan, payment of interest on

funds borrowed and repayment of loan has been provided in Chapter 20 on

Borrowings.

11.31 The amount of interest to be charged to the Original Works under

consideration shall bear the same proportion to the total interest payable on

loan as the project cost of the concerned work bears to the total project cost

for which funds have been borrowed. However, in case where the loan has

been specifically borrowed for the execution of a particular work, the entire

amount of interest payable on that loan shall be capitalized.

The accounting entry for capitalization of interest shall be passed for the

interest accrued, whether paid or not, till the date of capitalization of the

work.

11.32 Recording of capitalization of interest paid on loans borrowed for original

works. At the period-end, for capitalizing interest accrued, the Accounts

Department shall pass the following entry:

11.33 The amount to be capitalized at the completion of the construction of the

original work shall be inclusive of the amount of interest charged to the work.

11.34 The Register of Immovable Property maintained in Form GEN – 31 shall be

updated at the time of capitalization of the Original Work.

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Refund of Security Deposit

Accounting for Lapsed Deposits

11.35 Security Deposit shall be refunded after the expiry of the liability

period, including defects liability period, as specified in the agreement entered into

with the contractor.

ecording of refund of Security Deposit after adjusting for recoveries. In case

where any dues are recoverable from the contractor, after the receipt

of approval, theAccounts Department shall draw the Cheque for net amount

after deducting the recoveries to be made from the contractor.

The

accounting entry to be passed is as follows:

For recording adjustment of recoveries against Security Deposit

For recording payment of net Security Deposit

* Specify Name of Bank andAccount number

11.36 The Earnest Money Deposit and Security Deposit received, if forfeited, shall

be recognized as income in the year in which the right for claiming refund of

these deposits has expired.The following entries shall be passed:

For Earnest Money Deposit lapsed. To record Earnest Money Deposit

lapsed, theAccounts Department shall pass the following entry:

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1109

(a)

Insert detailed head of account as applicable

For Security Deposit lapsed. To record Security Deposit lapsed, the

Accounts Department shall pass the following entry:

(a)

Insert detailed head of account as applicable

11.37 As per the principles framed by the Municipality, tenders may be floated for

award of repairs and maintenance work. The accounting procedure to be

followed, the accounting entries to be recorded and accounting records to

be updated in respect of receipt of Earnest Money Deposit, refund of

Earnest Money Deposit to the unsuccessful bidders and conversion of

Earnest Money Deposit of successful bidders into Security Deposit shall be

the same as provided in the section on “Accounting for Original Works”

earlier in this chapter.

11.38 Where

the

terms

agreement

entered

into

with

the

contractor

provide

for collection of a certain percentage of Security Deposit in

advance, a Receipt (Form GEN – 8) shall be issued for the amount collected

from the successful bidder. The accounting procedure to be followed,

accounting entries to be recorded and the accounting records to be updated

in respect of receipt of Security Deposit and deduction of Security Deposit

from the contractor's bills shall be the same as provided in the section on

“Accounting for Original Works” earlier in this chapter.

11.39 As per the terms of agreement, advance may be paid to the contractor. The

accounting

procedure

followed,

accounting

entries

recorded and the accounting records to be updated shall be the same as

provided in the section on “Accounting for Original Works” earlier in this

chapter.

11.40 The accounting procedure to be followed and the accounting records

to be updated on receipt of bill shall be the same as provided in the section

on “Accounting for Original Works” earlier in this chapter.

11.41 Recording of Contractor's bill in respect of Repairs and Maintenance Work.

On receipt of processed bill, for recording the liability in respect of the repairs

and maintenance work, the following entry shall be passed:

Accounting For Repairs and Maintenance Works

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# Specify the nature of asset for which the repairs are made.

*At agreement rates for material issue with the Contractor

11.42 Repairs and Maintenance Ledger Accounts shall be opened in respect of

repairs & maintenance expenditure incurred for each class of assets. All the

repairs and maintenance expenditure pertaining to a class of asset shall be

debited to the Repairs and Maintenance LedgerAccount maintained for that

class of asset.

11.43 The Accounts Department shall maintain a Function-wise Expenditure

Subsidiary Ledger in Form GEN – 35 for each function, in which, asset-wise,

total operations and maintenance expenditure incurred by the department

shall be recorded. On recording of repairs and maintenance expenditure,

the Accounts Department shall simultaneously update the Subsidiary

Ledger mentioned above. The procedure for updating Subsidiary Ledger

has been provided in Chapter 5 – General Accounting Procedures,

reference to which is invited.

11.44 Recording of payment to Contractor. On making of payment to the

contractor, theAccounts Department shall pass the following entry:

* Specify name of the Bank andAccount number

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1111

11.45 Recording of difference between the Stores Issue Rate and the Recovery

Rate for material issued to Contractors. The Accounts Department shall

determine the difference between the Stores Issue Rate and the Recovery

Rate for material issued to Contractors. To record the difference, the

Accounts Department shall pass either entry (a) or entry (b) given below:

a. In case of Favorable Rate Variance, where Stores Issue Rate is less than

Recovery Rate with the Contractor for materials issue:

* Specify the type of asset for which repairs are made

(a) Insert minor head and detailed head of account as applicable

b. In case of Adverse Rate Variance, where Stores Issue Rate is greater than

Recovery Rate with the Contractor for materials issue:

(a) Insert minor head and detailed head of account as applicable

* Specify the type of asset for which repairs are made

11.46 Recording of materials consumed in Repairs and Maintenance Works. At

times, the Engineering Department may execute repairs and maintenance

work from its own resources without awarding the contract through tender or

otherwise. In such case, on the basis of bill received from the Engineering

Department in respect of materials consumed, the Accounts Department

shall pass the following entry:

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11.47 The Function wise Expenditure Subsidiary Ledger (Form GEN – 34) shall be

updated in respect of stores released for repairs and maintenance work.

11.48 The Income deducted from the contractor's bill shall be paid by theAccounts

Department to the concerned authorities as and when due as per the

relevant law in force. The accounting entries to be recorded and the

accounting records to be updated in respect of payment of TDS Payable

shall be the same as provided in the section on “Accounting for Original

Works” earlier in this chapter.

11.49 The procedure involved in such works is briefly described below:

Receipt of money from Governmental Departments as Deposits

towards their works.

Execution of works as in case of any other Public works

Settlement ofAccounts on completion of works

11.50 Municipalities are normally paid some percentage of the works as service

charges. These service charges are accrued along with the bills for

expenditure. The accounting procedures for these transactions are detailed

in the subsequent paras.

11.51 The Accounts Department shall maintain a Deposit Works Register in Form

PW-3 with separate registers for each kind of the Deposit works.

(For

example: Civil, Electrical, etc). Separate pages shall be maintained for each

'deposit work' for recording details of receipt of grant and expenditures

incurred from it.

11.52 Receipt

money

from

Government/Government

Departments

for

'Deposit works: The procedure to be followed for collection of 'Deposit works

money' and its remittance and/or deposit to the Accounts Department or in

the Bank shall be the same as provided in Chapter 5 on GeneralAccounting

Procedures. The details of the Deposit works contract (including names of

the departments who have entrusted the deposit works) shall be recorded in

the Deposit Works Register (Form PW – 3). TheAccounts Department shall

pass the following entry for receipt of money:

Deposit Works

Receipt of Money

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*Specify name of Bank and account number

11.53 Receipt and refund of earnest money deposits:

Accounting entries for

receipt and refund of Earnest Money Deposits shall be same as explained in

Paras 11.10 to 11.12.

11.54 Receipt and conversion / receipt of Security deposits:

Accounting entries

for conversion of Earnest Money Deposits into Security Deposits and

receipt of Security Deposit shall be same as explained in Paras 11.13 &

11.14.

11.55 Advance to the Contractors:

Accounting for advances made to the

Contractors allotted for Deposit works shall be same as explained in Para

11.16.

11.56 Preparation of Bill for payment. On the basis of work completed as per

governing rules, a bill shall be prepared and sent for payment. The amount

of Security Deposit, Income Tax deducted at source, Bihar Construction

Workers Welfare Fund and any other recovery or deduction, including

recovery for supply of material by the Stores and money advanced to the

contractor, should be specified in the Bill. Running bills are submitted during

the progress of work and final bill is normally submitted on completion of

work.The Contract Completion Certificate shall be annexed to the final bill.

11.57 Recording of Contractor's bill in respect of Deposit Works: On receipt of the

processed bill, the particulars shall be entered in a Register of Bills for

Payment in Form GEN–14. To record the liability in respect of contractor's

bill for Deposit Works undertaken and also a percentage (as agreed with the

Government/Government Department) of works completed, as an income

for the Municipality, the following entry shall be passed:

*At agreement rates for material issue with the Contractor

Notes:

Advances

Payment

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(i) The Deposit Works -ExpenditureAccount shall be a control account wherein

details of expenditure incurred on Deposit Works shall be recorded.

Separate Deposit Works Control Accounts shall be opened for Civil,

Electrical, and other work projects.

(ii) The Contractors Control Account shall be a control account in which the

liability for amount payable to various contractors for Deposit works

executed shall be credited and the amount paid to the various contractors

shall be debited.

11.58 Recording of payment to Contractors: Accounting for payment made to the

Contractors allotted for Deposit works shall be same as explained in Para

11.22.

11.59 Recording of payment of TDS Payable and Bihar Construction Workers

Welfare Fund Payable. Accounting entries for payment of TDS and Bihar

Construction Workers Welfare Fund shall be same as explained in

Para.11.23.

Materials Consumed

11.60 Recording of difference between the Stores Issue Rate and the Recovery

Rate for material issued to Contractors. The Accounts Department shall

determine the difference between the Stores Issue Rate and the Recovery

Rate for material issued to Contractors. To record the difference, the

Accounts Department shall pass either entry (a) or entry (b) given below:

In case of favorable Rate Variance, where Stores Issue Rate is less than

Recovery Rate with the Contractor for materials issue:

In case of adverse Rate Variance, where Stores Issue Rate is greater than

Recovery Rate with the Contractor for materials issue:

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11.61 Recording of deductions from contractor's bill. For deductions made from

contractor's bills, which is in the nature of penalty or liquidated damages

levied on the contractor for delay in completion of construction or sub-

standard construction or for any other reason, the Accounts Department

shall pass the following entry:

11.62 Recording of refund of Security Deposit after adjusting for recoveries.

Security Deposit

shall

refunded

after

the

expiry

of the

liability

period,

including

defects liability period, as specified in the agreement

entered into with the contractor. In case where any dues are recoverable

from the contractor, after the receipt of approval, the Accounts Department

shall draw the Cheque for net amount after deducting the recoveries to

be made from the contractor.The accounting entry to be passed is as

follows:

11.63 For recording payment of net Security Deposit

* Specify Name of Bank andAccount number

11.64 Accounting for lapsed deposits in respect of deposit works shall be same as

explained in Para 11.36.

Accounting for lapsed deposits of Deposit works

Closure of deposit works-expenditure account

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PERIOD END PROCEDURE

INCOME

11.68 At the period-end, the Engineering Department shall ensure that all the bills

received in respect of work executed before the last date of the accounting

period, are processed and forwarded to the Accounts Department for

accounting and payment within 15 days from the end of the accounting

period. The accounting entry to be recorded shall be the same as provided in

para. 11.18Above in case of Original Works and para. 11.41 for Repairs and

Maintenance Works.

11.69 At period-end, the departments incurring expenditure on Deposit Works

shall submit a Summary Statement of Status on Deposit Works Expenditure

maintained category wise as Civil, Electrical and Others in Form PW – 1

(similar to Capital work in progress) detailing total amount of works incurred

till date on each of the Deposit Works. The details of total expenditure

incurred on each of the Deposit Works can be collated from the Work Sheet

(similar to Capital work in progress) in Form PW – 2.

11.70 Tender Form Fees. For tender forms sold to the intended bidders, a receipt

shall be issued for the amount received in Form GEN – 8.

11.71 The Engineering Department shall recover in advance, the charges

estimated for repairing of roads or any other structure damaged, from the

person to whom permission is issued for laying of telephone or electrical

cables or for any other purpose, which results in damage of road, or any

other public structure.

11.72 The procedure to be followed with reference to these incomes for remittance

and/or deposit of collections made to the Accounts Department or in the

Bank shall be the same as provided in Chapter 5 on General Accounting

Procedures, reference to which is invited.

11.73 Recording of Tender Form Fees. On the basis of the Summary of Daily

Collection (Form GEN – 13) received from the Engineering Department, for

accounting collections received, the Accounts Department shall pass the

following accounting entries:

* Specify Name of Bank andAccount number

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11.74 Similar accounting entries shall be passed in respect of other incomes

earned by the Engineering Department.

11.75 The following internal controls shall be observed by the Municipality:

11.76 The Chief Municipal Officer, or the person authorized by him, shall ensure

the availability of adequate budget allocation after considering all

commitments made against that budget allocation before undertaking any

new work, whether being an Original Work or Repairs and Maintenance

Work.

11.77 TheAccounts Officer shall exercise the following internal controls:

A distinction should be maintained between the works of capital nature and

revenue nature;

A half yearly reconciliation of the balance as per the Deposit Register

maintained at the Engineering Department shall be carried out with

the Deposit Ledger accounts.

11.78 On the completion of an Original Work, reconciliation should be carried out

in respect of the amount expended as shown in the records maintained by

the Engineering Department and the capital work-in-progress control ledger

account maintained by theAccounts Department.

11.79 On receipt of Summary Statement of Status on Capital Work-in-Progress

(Form PW – 1), theAccounts Department shall ensure that total expenditure

incurred as stated in the Statement tallies with the cumulative total of several

Capital Work-in-Progress LedgerAccounts.

11.80 The Accounts Department shall ensure that the tax deducted at source and

Bihar Construction Workers Welfare Fund deducted from the contractor's

bill, etc., is deposited with the Government in accordance with the provisions

of the relevantActs.

11.81 At the end of each month, the Accounts Department shall reconcile the total

expenditure as per the Functional Expenditure (Repairs and Maintenance)

Subsidiary Ledger (in Form GEN –35) with the total expenditure recorded in

the several Repairs and Maintenance LedgerAccounts.

11.82 The Chief Municipal Officer, Accounts Department and Engineering

Department shall exercise the following internal controls:

Ensure budget availability at the time of approval of the bill;

Ensure that all the dues, including liquidated damages/penalties, are

recovered from the contractor before making the final payment

INTERNALCONTROLS

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1119

in respect of any contract;

Ensure that no amount is due from suppliers/contractors, which

may be otherwise adjusted before payment;

Ensure that all the bills/invoices of contractors were journalized

before release of the payments.

11.83 At period-end, the Accounts Officer shall review the Work Sheets

maintained for ascertaining whether any of the capital work in progress

qualifies for capitalisation.

11.84 In addition to the reports specified in this manual, the Chief Municipal Officer

shall specify such appropriate calendar of returns /reports for monitoring.

11.85 All Reconciliation Statements shall be certified by the Chief Municipal

Officer andAccounts Officer.

11.86 The various heads of accounts used for the accounting of Public Works shall

be reflected in the Financial Statements or the Schedules attached to

the Financial Statements of the Municipality. All such Financial Statements

and schedules should be affixed with signature and seal of designated

authorities.

11.87 The Schedules of the Income and Expenditure Statement in respect of

Public Works are presented below.

PRESENTATION IN THE FINANCIALSTATEMENTS

Schedule I-4: Schedule of Fees & User Charges

Schedule I-5: Schedule of Income from Sale & Hire Charges

1120

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ChapterTwelve

12.

Stores

This chapter on Stores is aimed at…

By the end of this chapter, you should…

12.1.

Introduction

12.2.

Accounting Principles

Making

you aware of the basic accounting principles & procedure for

recording transactions relating to Stores and,

Familiarizing you with accounting system for stores handling.

Be aware of accounting system for recording, classifying transaction

relating to Stores and,

Appreciate the concepts and underlying principles of Stores handling.

12.1

This chapter contains the recommended accounting system for stores

related transactions.

12.2

The functions of the Stores, involving procurement, storage, issue, disposal

and accounting of materials, may be performed either centrally by Central

Stores or by the Department Stores empowered by the Municipality to

perform the aforesaid functions for specific departments of the Municipality.

12.3

The financial transactions carried out by Stores will arise on account of:

Receipt of Earnest Money Deposit (EMD) from the bidders to a

contract

Refund of EMD to the unsuccessful bidders

Payment of advance to the Suppliers

Delivery of material and its documentation

Consumption of materials

Payments to Suppliers

Adjustments of Security Deposits

Write-off / disposal of obsolete, scrap and unusable materials.

12.4

The following Accounting Principles shall govern the recording, accounting

and treatment of transactions relating to stores:

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Expenditure in respect of material, equipment, etc., procured

shall be recognized on accrual basis, i.e., on admission of bill by the

Municipality in relation to materials, equipment, etc., delivered;

The

cost

inventories

shall

include

the

purchase

price

including

the expenditure incurred to bring the inventories to its

present location and condition i.e. freight inward, duties and taxes,

etc.;

The Earnest Money Deposit, Security Deposit and Retention

Money, if forfeited, shall be recognized as income when the right for

claiming refund of deposit has expired. Non Cash items received

as Deposit shall not be accounted till the same is encashed. On

encashment, it shall be recognized as a liability or income, as

applicable;

Accounting of 'goods received & accepted but no bills received' as at

the cutoff date shall be accounted based on purchase orders. The

cut-off date shall be 30

days before the date prescribed for the

finalisation ofAnnual Financial Statements under the Rules;

The stock lying at the period-end shall be valued at cost in

accordance with

the First in – First out Method;

Revenue in respect of disposal of stores shall be recognized on

actual receipt; the disposable stores will be credited by the amount of

sale proceeds and excess of the Sale proceeds will be transferred to

“Profit on Sale of Stores” and loss on Sale will be transferred to “loss

on disposal of Stores”

Consumption of stores used for repairs and maintenance shall be

charged to Income and Expenditure Statement. If it is used in

construction/creation of a fixed asset, it shall be added to the cost of

the asset;

Inventories of consumable supplies such as stationery, fuel,

etc., shall be charged to revenue at the time of purchase;

Statutory deductions like Income Tax, Value Added Tax, etc. made

from the Supplier's bill to be recognized when the deductions are

made.

12.5

This section describes the records, registers, documents, forms, accounting

entries, etc., in respect of accounting for transactions related to Stores. For

the purposes of accounting of Stores there are certain forms, registers, etc.,

which are specific to Stores, e.g., Stores Ledger – Form ST-2. These Forms

(Form ST- 1 to ST- 4) are annexed to this chapter and are prefixed “ST'.

12.3.

Accounting Records and Procedures

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1129

12.6

In case tenders are floated for procuring materials, Earnest Money Deposit

(EMD) may be collected from the bidders on such basis as prescribed by the

Municipality at the time of submitting their tenders. A receipt shall be issued

for the amount collected in Form GEN – 8.

12.7

The following procedure shall be followed for accounting of receipt of EMD:

The procedure to be followed for remittance and/or deposit of EMD

to the Accounts Department or in the Bank shall be the same as

provided for in the Chapter 5 on GeneralAccounting Procedures;

Recording of Earnest Money Deposit received. On receipt

Summary of Daily collections, the Accounts Department shall pass

the following entry:

*Specify name of the Bank and account number

Note: The postings in the LedgerAccount of “Earnest Money Deposit”Account shall

be carried out as indicated in Chapter 5 – General Accounting Procedures. The

postings in the Ledger Accounts shall be similarly carried out in respect of all other

accounting entries described subsequently in this chapter. Whenever, the Cash or

the bank account is involved, there will be no entry in the Journal Book.

12.8

The EMD shall be refunded as per the terms of tender issued to the

unsuccessful bidders. The procedure followed for accounting of refund of

EMD shall be as under:

The Stores shall prepare a Payment Order (PO) in Form GEN – 15 for refund

of deposits, make an entry in the Deposit Register (Form GEN – 19) against

the relevant entries made therein and then forward the PO to the Accounts

Department for payment;

Recording of refund of Earnest Money Deposit. After the receipt of approval

for payment and upon payment, the Accounts Department shall pass the

following entry:

1130

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* Specify name of the Bank and account number

12.9

Recording of conversion of Earnest Money Deposit into Security Deposit.

On receipt of intimation from the Stores for conversion of Earnest Money

Deposit of successful bidder into Security Deposit payable by him, the

Accounts Department shall pass the following entry:

12.10 Recording of additional Security Deposit received. Where the terms of

agreement entered into provide for collection of a certain percentage of

Security Deposit in advance, a receipt (Form GEN – 8) shall be issued

the

successful bidder

for

the

amount collected.

The procedure

followed for accounting of Security Deposit is the same as described for

Earnest Money Deposit.

On receipt of additional Security Deposit, the

Accounts Department shall pass the following entry:

* Specify name of the Bank and account number

12.11 Recording of advance paid to suppliers. As per the terms of agreement,

advance may be provided to the supplier. On receipt of an application for

grant of advance, the Stores shall prepare a Payment Order and forward it to

the Accounts Department. The procedure to be followed for payment of

advance shall be the same as provided in the Chapter 5 on General

Accounting Procedures. On payment, the Accounts Department shall pass

the following entry:

* Specify name of the Bank and account number

12.12 As per the terms of the agreement with the Supplier, the materials

shall be delivered to the Municipality. The Stores shall prepare a Material

Receipt Note in Form ST-1.

12.13 From the Material Receipt Note, the Stores shall record the receipt of

materials in the Stores Ledger maintained in Form ST-2.

12.4.

Receipt of Materials

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1131

12.14 On receipt of bill from the supplier, the Stores shall verify the bill received

with the Material Receipt Note and record it in the Register of Bills for

Payment maintained in Form GEN – 14.

12.15 Recording of liability due in respect of materials purchased. On acceptance

and approval of the material supplied and on receipt of the processed bill

from the Stores Department, the Accounts Department shall pass the

following entry:

12.16 Recording of payment made to supplier. The procedure to be followed

for approval of a supplier's bill for payment and making payment shall

the

same

as provided in the Chapter 5 on General Accounting

Procedures. On receipt of Payment Order (Form GEN – 15) together with

the supporting documents and on making payment, the Accounts

Department shall pass the following entry:

* Specify name of the Bank and account number

12.17 TheAccounts Department shall intimate the Stores of the payment made.

12.18 If the materials supplied are found to be defective or not in accordance with

the terms specified in the agreement, the Stores shall return it back to the

supplier concerned and make an entry for return of material in the Issue

Column of the relevant folio in the Stores Ledger (Form ST – 2). The details

of the materials returned shall be communicated to the Accounts

Department.

12.19 Recording of adjustment for material returned to Supplier, if payment is not

made. In case the payment for materials received has not been made to the

supplier, for reducing the amount of liability in respect of material returned,

theAccounts Department shall pass the following entry:

12.1.

Return of Materials

1132

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12.20 Recording of transactions for materials returned to Supplier, if payment has

been already made. On receipt of communication from the Stores relating to

return of materials, the Accounts Department shall pass the following

entries:

On raising of the claim

On receipt of money from the Supplier for materials returned

* Specify name of the Bank and account number

12.21 At the end of every accounting period, the Stores shall send a Statement of

Closing Stock in Form ST – 3, which has two parts. Part A shall show the

items in respect of which the invoices/bills received from the suppliers have

already been sent by the Stores to the Accounts Department after

processing by the Stores and Part B shall consist of the items for which the

materials have been received and accepted by the Stores but for which the

invoices/bills have not been processed as yet by the Stores. A Statement of

Material Issues in Form ST-4 shall also be sent to theAccounts Department.

These Statements shall be drawn from the entries made in the Stores

Ledger.

12.22 Annexure to Form ST-4 shall be sent to the Accounts Department on a

monthly basis.

12.23 At the end of the financial year, reconciliation shall be carried out by the

Stores- in-charge to match the physical stock with the Book stock and

discrepancies identified shall be incorporated in the Statement of Closing

Stock.

12.24 The balances in various accounts of the item-wise Stores Ledger shall be

extracted and valued as per First in First out (FIFO) Method. The FIFO

Method is explained as follows:

Under this method, the consignment of material, which shall be received

first, shall be issued first;

12.6.

Valuation of Closing Stock at Period-End

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1133

12.26 Accordingly, the closing stock of 300 units of Bleaching Powder shall be

valued at Rs.5 for 100 units and at Rs. 6 for the remaining 200 units. This is

because the Bleaching Powder received earlier is still there in Stock on the

valuation date, which has to be valued at the rates applicable for that

consignment.

12.27 On the basis of Statement of Closing Stock, the Accounts Department

shall compute the Stores consumed in the following manner:

Table 12.1

Entries in Stores Ledger for the financial year 20XX - 20XX

ItemDescription: Bleaching Powder

Item Code: XXXXXXXX

Receipts

Issues

Balance

Date

MRN No. Qty.

Rate

(Rs.)

Value

(Rs.)

MRIN

No.

Qty.

Rate

(Rs.)

Value

(Rs.)

Qty.

Rate

(Rs.)

Value

(Rs.)

Remarks

Jan 1

Opening

Stock

200

400

Jan 2

200

600

200

400

Jan 4

600

2400

200

600

1000

400

600

1000

400

600

2400

3400

Jan 6

200

100

500

400

600

400

1400

500

2000

Jan 10

700

2800

500

700

1200

2000

2800

4800

Jan 18

500

300

800

2000

1200

3200

400

1600

Jan 20

300

1500

400

300

700

Jan 23

100

400

300

600

1600

1500

3100

1200

1500

2700

Jan 31

300

200

500

1200

1000

2200

100

500

Jan 31

200

1200

100

200

300

MRN - Material Receipt Note

MRIN - Material Requisition-cum-Issue Note

Note: Details & break up of materials issued

Materials issued on 7^thJan is towards consumption for usage in production process

Materials issued on 19^thJan is towards repair works of the Municipality

Materials issued on 24^thJan is to the Contractors for the works undertaken by them

Materials issued on 31^stJan is to the capital works of the Municipality

500

1200

1700

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1135

Compute the total purchases made by the Stores during the accounting

period.

The value of the purchases made in the above illustration is Rs. 8500;

Add the Opening Stock at the Stores valued at Rs. 400 to the total purchases

made to determine the total stores available for consumption. Thus total

stores available for consumption as per above illustration, is Rs. 8900

computed as Rs. 8500 (purchases) + Rs. 400 (opening stock);

Deduct the Closing Stock valued at Rs. 1700, on the basis of Statement of

Closing Stock, from the total stores available for consumption;

The balance value represents the stores that have been consumed during

the accounting period i.e. Rs. 8900 (total stores available for consumption) –

Rs. 1700 (closing stock) = Rs. 7200 (consumption).

12.28 Recording of Materials Issued: On the basis of the Annexure to Form ST – 4

received from Stores on a monthly basis, the Accounts Department

shall pass the following entry:

* Material Issued to Contractors account is debited for value of materials issued to

the contractors.

12.29 Recording of Closing Stock. On the basis of Statement of Closing Stock

(Form ST – 3 and Statement of Materials Issues Form ST - 4) received from

Stores, for recording closing stock, the Accounts Department shall pass the

following entry:

Consumption of Stores is debited for value of materials consumed in relation

to production of any goods for sale.

Repairs and Maintenance account is debited for value of materials used for

any of the repairs and maintenance of Municipalities assets.

1136

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Capital work in progress account is debited for value of materials issued to

the Capital works of the Municipalities.

12.30 Entry for materials issued to Contractors will not be included in the above

entry as the entry for the same has already been passed.

12.31 Similar entries shall also be passed in respect of consumption/CWIP and

closing stock at each of the other stores.

12.32 The closing stock at the end of an accounting period shall be the opening

stock of the subsequent accounting period for which the Accounts

Department shall pass the following entry on the first day of the subsequent

accounting period:

12.33 Similar entries shall be passed for recognizing closing stock of each of the

other stores as opening stock of the subsequent accounting period.

12.1.

Finished Goods & Wip RelatedTo Goods Produced For Sale

12.34 At the end of every accounting period, the finished goods and work-in-

progress related to goods produced for sale shall be valued at cost.

12.35 The cost of finished goods and WIP shall include all direct costs and

applicable production overheads to bring the goods to the present location

and condition. It shall include the following:

Costs of purchase including duties and taxes, freight inwards and

other expenditure directly attributable to the purchase. Trade

discounts, rebates, duty drawbacks and other similar items should

be deducted from the costs of purchase;

Costs of direct labor for converting the materials into finished goods;

Variable production overheads i.e. those direct costs of production

that vary directly with the volume of production, such as, Power and

other

consumables.

The

variable

production

overheads

are

allocated to per unit of production;

Fixed production overheads i.e. those indirect costs of production

that remain constant irrespective of the volume of production, such

as depreciation and maintenance costs of production facilities. The

fixed production overheads are period costs, which are apportioned

over the total units of production over that period.

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1137

12.36 The cost of finished goods and WIPshall, however, not include the following:

Abnormal amount of wasted material, labour or other production

costs;

Storage costs, unless these are necessary in the production process

prior to a further production stage;

Administrative overheads that do not contribute to bringing the goods

to their present location and condition;

Selling and distribution costs;

Interest and other borrowing costs.

12.37 Based on these guidelines each local body can develop detailed guideline

for each of the manufactured product meant for sale. The Cost sheet would

serve as a base for arriving at the value.

12.38 The accounting procedure to be followed for purchase of material, the cost

of which is met from any Grant or from funds set aside under any Special

Fund, and its issue shall be the same as provided earlier in this chapter.

However, the accounting entries in respect of these have been described in

Chapter 10 on Grants and Chapter 19 on Special Funds respectively.

12.39 The materials purchased in terms of any grant or Special Fund shall be

recorded in separate folios in the Stores Ledger or in the Stock Account of

Books and Forms and the procedure to be followed for valuation of closing

stock shall be the same as provided earlier in this chapter.

12.40 At the period-end, the Stores Department shall ensure that all the bills in

respect of stores received and accepted before the last date of the

accounting period, are processed and forwarded to the Accounts

Department for accounting and payment within 15 days from the end of the

accounting period. The accounting entry to be recorded shall be the same as

provided above in para 12.15 in the section on “Receipt of Materials”. In

addition, in respect of 'goods received & accepted but no bills received' as at

the cutoff date, as referred in para 12.21, the Accounts Department shall

pass the following entry:

12.8.

Materials Purchased FromAny Grant or Special Funds

12.9.

Period End Procedure

1138

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12.10. Disposal of Material

12.41 The unutilized / unusable material in the Stores of the Municipality may be

disposed off as per the existing rules.

12.42

For such disposal of material by Stores, the accounting procedure to be

followed and accounting entries to be passed for receipt and refund of EMD

and conversion of EMD into Security Deposit shall be the same as provided

earlier in this chapter. The accounting procedures to be followed on

realization of sale value shall be the same as provided in Chapter 5 on

GeneralAccounting Procedures.

12.43 Recording of disposal of material.An entry for the material disposed shall be

made in the records maintained at the Stores.

The accounting entries

passed in respect of disposal of stores are as follows:

Recording of receipt of sale proceeds: The Stores shall prepare a Summary

of Daily Collection (Form GEN –13) for sale proceeds and forward it along

with the collection to the Accounts Department. On receipt of Summary of

Daily Collections, theAccounts Department shall pass the following entry:

* Specify name of the Bank and account number

Recording of profit or loss on disposal: Profit or loss on disposal of stores

shall be recorded and the Accounts Department shall pass the following

entry in respect of the same:

Note: If the amount realized for sale is Rs 400, the difference of Rs 100 shall be

debited to 'Loss to disposal of Stores'.

12.1.

Write-Off of Material

12.44 The pilfered/damaged material in the Stores of the Municipality may be

written-off as per the principle framed by the Municipality

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1139

12.45 Recording of write-off of material. An entry for the material written-off shall

be made in the records maintained at the Stores. On the basis of intimation

received from the Stores, the Accounts Department shall pass the following

entry:

12.46 The following internal controls shall be observed by the Municipality in

respect of Stores related transactions:

The Accounts Officer shall ensure budget availability with respect to

the expenditure incurred at the time of accruing of the expenditure

i.e. Budget monitoring shall be on accrual basis rather than payment

basis;

The Accounts Officer shall ensure that all the purchase bills/invoices

were journalised before release of the payments;

the

end

the

financial

year,

the

Stores-in-charge

presence of the Auditors or in his absence in the presence of

the Accounts Officer, shall physically verify the stock lying in stores

and compare it with the stock as per the Book records and in case of

any difference, appropriate remedial steps as prescribed by the

Municipality shall be taken;

The Stores-in-charge shall ensure availability of adequate budget

allocation before procuring any material, after considering all

commitments made against the budget allocation;

At the time of issue of any material to the Departments, the Stores-in-

charge shall ensure that there is an adequate budget provision

in respect of that department;

The Accounts Officer shall ensure that all the dues recoverable

including advance provided to supplier has been recovered before

making the final payment to the supplier. Further, it should be

ensured that only net amount has been paid to the supplier, as

may be applicable to the materials actually received or accepted;

Before releasing payment to the supplier, the Accounts Officer shall

ensure that the material received is recorded in the Stores Ledger.

Further, it shall be ensured that the Payment Order provides

12.12. Internal Controls

1140

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reference to the Stores Ledger where the entry for receipt of material

recorded.

addition,

the

time

payment

Suppliers/contractors and any other creditors it shall be ensured that

no amount is due from them, which may be adjusted before payment;

The Stores-in-charge shall ensure that materials in respect of which

bills have been received but have not been forwarded to the

Accounts Department are stated separately in the Statement of

Closing Stock (Form ST – 3) and Statement of Material issues (Form

ST– 4);

The Accounts Officer shall ensure that the 'Purchase of Materials'

account has been reconciled at the period end and the balance has

become nil on accounting of stock entries for the closing stock(on the

basis of Statement of Closing Stock in Form ST –3) and consumption

of stores (on the basis of Statement of Material Issues in Form ST –

4);

Also the Accounts Officer shall ensure that the balance in the

'Opening Stock' account has become nil at the period end on

accounting of stock entries and consumption based on the closing

stocks;

In addition to the reports specified in this manual, the Chief Municipal

Officer shall specify such appropriate calendar of returns /reports for

monitoring.

12.47 All Reconciliation Statements shall be certified by the Chief Municipal

Officer andAccounts Officer.

12.48 The various heads of accounts used for the accounting of Stores shall be

reflected in the Financial Statements or the Schedules attached to the

Financial Statements of the Municipality. All such Financial Statements and

schedules should be affixed with signature and seal of designated

authorities.

12.49 The Schedules of the Income and Expenditure Statement in respect of

Stores are presented below.

12.13. Presentation in the Financial Statements

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1141

ChapterThirteen

13.

Establishment Cost

This chapter on Extablishment cost is aimed at...

By the end of this chapter, you should...

13.1.

Introduction

13.2.

Accounting Principles

Making you aware of the basic accounting principles & procedure for

recording transactions relating to Establishment Cost and.

Familiarizing you with accounting system related to payroll management.

Be aware of accounting system for recording, classifying transaction

relating to Establishment Cost and,

Appreciate the concepts and underlying principles.

13.1

This chapter contains the recommended accounting system on matters

pertaining to the employees of the Municipality (i.e., salaries, allowances,

deductions, Provident Fund, Pension Fund, loans, advances, etc.). The

Accounting policies and procedures explained below for maintaining the

employee related transactions are based on the assumption that processing

of payroll and related approvals are decentralized.

13.2

The following Accounting Principles shall govern the recording, accounting

and treatment of employee related transactions:

Expenditures on Salaries and other allowances shall be recognized

as and when they are due for payment;

Statutory deductions from salaries including those for Income

Tax, Profession Tax, Subscription to Provident Fund, etc., shall be

recognized as liability in the same period in which the corresponding

salary is recognized as expenditure;

Contributions for retirement benefits such as Pension, Gratuity, etc.,

made by the Municipality shall be recognized as and when they are

due;

Contributions due to Pension Fund of contingent staff shall be

recognized as an expense and as a liability as per existing rules;

Liability towards leave encashment shall be recognized as and when

the amount is determined;

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1149

Interest

receivable

loans

given

employees

shall be

recognized as revenue at the end of the period in which these have

accrued;

In respect of loans to employees, penal interest leviable on default in

repayment of principal or payment towards interest shall be

recognized on accrual basis;

Bonus, ex-gratia, overtime allowance, other allowances and

reimbursements

the

employees

shall

recognized

expenditure as and when they are due for payment. Retirement

benefit will be calculated and paid as per the applicable State

Government policies.

13.3

This section describes the records, registers, documents, forms, accounting

entries, etc., in respect of accounting for employee related transactions. For

the purposes of accounting of employee related transactions there are

certain forms, registers, etc., which are specific to employee related

transactions, e.g., Pay bill – Form ES -1. These (Forms ES – 1 to ES – 6) are

annexed to this chapter and are prefixed “ES”.

13.4

A Pay Bill shall be prepared for each department on the basis of employee

musters and service Book maintained. The Pay Bill shall provide

computation of gross salaries payable to the employees as per the

conditions of service. From the gross salary, adjustments shall be made for

deductions in respect of statutory payments such as Income Tax, Profession

Tax, Subscription to Provident Fund, etc., voluntary deductions such as

group insurance premium, investment by employees, contribution to various

societies, loan recovery for external agencies, etc., as well as recoveries in

respect of loans, advances, etc., to arrive at the net salary payable to the

employees.

13.5

TheAccounts Department shall prepare a Consolidated Pay Bill summary in

Form ES- 1 from the Departmental Pay Bills. Preparation of Consolidated

Pay Bill summary would involve consolidation and summation of the

individual Departmental Pay Bills.

13.6

On the basis of the Consolidated Pay Bill, the Accounts Department shall

pass the following entries every month for recognizing the expenditure and

the corresponding liability:

13.3.

Accounting Records & Procedures

13.4.

Pay Bill & Deductions

1150

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Recording of salary, allowances and corresponding liability. For

recognizing the

expenditure

under

various

heads

and

the

liability to the employees in respect of gross salaries, theAccounts

Department shall pass the following entry:

Note: The postings in the Ledger Accounts of “Establishment Expenditures”

Account and “Gross Salaries Payable” Account shall be carried out as indicated in

Chapter 5 – General Accounting Procedures. The postings in the Ledger Accounts

shall be similarly carried out in respect of all other accounting entries described

subsequently in this chapter. Whenever, the Cash or the bank account is involved,

there will be no entry in the Journal Book.

The department-wise details of establishment expenditures will be

available in the Consolidated Pay Bill prepared by the Accounts

Department, reference to which may be made at the time of

preparation of Financial Statements.

The Accounts Department shall maintain a separate Functional

Expenditure Subsidiary Ledger in Form GEN–35 for recording

Function-wise

establishment

expenditures.

recording

establishment expenditure in the Journal Book, the Accounts

Department shall immediately update the Subsidiary Ledger

mentioned above. The procedure for updating Subsidiary Ledger

has been provided in Chapter 5 – General Accounting Procedures,

reference to which is invited

Recording of statutory and other deductions and recoveries from

salaries. For accounting liabilities towards amounts payable to

different authorities in respect of statutory deductions, and, dues

towards settlement of obligations on behalf of employees (e.g.

housing loan, contribution to various societies, loan recovery for

external agencies, group insurance premium, investment by

employees, etc.), recovery of installments of loans or interest levied

on loan and/or advances from employees, etc., the Accounts

Department shall pass the following entry:

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1151

Note: Recoveries Payable – Others may include voluntary deductions with respect

to Insurance Premium deduction, Loan recovery for ExternalAgencies, etc.

13.7

If the salary remains unpaid to the employees, it shall be recorded in the

Unpaid Salary Register maintained in Form ES-4. The register shall have

the details for unclaimed salary as well as subsequent payment of salary.

Salary Unpaid for specified period shall be re-deposited in the BankAccount

as per the Financial Rules and the details will be accordingly recorded in the

Unpaid Salary Register.

13.8

Recording of unpaid salaries (bank). In case Cheques issued to the

employees have not been encashed for three months or such other period

as may be prescribed by the Government/ applicable Acts, such Cheques

shall be cancelled. On cancellation of Cheques, the Accounts Department

shall pass the following entry:

* Specify the name of the Bank andAccount number

In case of ULBs paying Salary through ECS system then unpaid salary will not

arise.

13.9

Recording of unpaid salaries if Cash is withdrawn but not collected by

the employee. In case of salary payments by cash, if the amount has not

been collected, theAccounts Department shall pass the following entries:

13.5.

Unpaid Salaries

For recording the salary paid

For depositing the Cash lying in hand in respect of unpaid salary, the entry

would be:

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* Specify name of the Bank andAccount number

13.10 Recording of payment of unpaid salaries. On payment of unpaid salaries,

theAccounts Department shall pass the following entry:

* Specify name of the Bank andAccount number

13.11 Recording of advances and loans to employees.

Municipality may grant

loans (interest bearing or interest free) and advances (temporary, standing,

etc.)

to the employees. On payment of loans and advances by the

Municipality, the Register of Employee Loans / Advances (Form ES-2) shall

be updated by the Accounts Department. These registers shall be

maintained department-wise. For recording the payment of loans and

advances to employees, the Accounts Department shall pass the following

entries:

* Specify name of the Bank andAccount number

** Insert detailed head of account as applicable

For recording the unpaid salary, the following entry shall be passed:

13.6.

Loans andAdvances to Employees Loans andAdvances Given

ForAdvances given to employees

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1155

For Loans granted to employees

13.7.

Accrual of Interest on Loans provided to employees

13.8.

Recovery of Loans andAdvances

13.9.

Recovery of Interest accrued on Loans provided to employees

* Specify name of the Bank andAccount number

** Insert detailed head of account as applicable

13.12 The Accounts Department shall intimate the concerned department to

update the respective Service Books for recording the loans and advances

taken by the employees of that department.

13.13 Recognizing

interest

loans

and

advances

granted

the

employees at the period-end. As per the terms and conditions of the loan

agreement, interest is levied on the outstanding balance of loans. The

amount of interest accrued shall be communicated by the concerned

department to the Accounts Department at the period-ends for which an

entry shall be made in the Register of Interest on Loans to Employees (Form

ES-3). On the basis of intimation received, the Accounts Department shall

pass the following entry:

13.14 Recording of Penal Interest for non-payment of principal or interest

installment. In case of default in either repayment of principal or payment of

interest, penal interest shall be levied at the rates and in the manner

prescribed. To record penal interest levied, the Accounts Department shall

pass the entry passed in para 13.13 above.

13.15 The Accounts Department shall update the Register of Employee Loans/

Advances (Form ES-2) for the amount of advances and loans recovered.

The entries for recovery of loans and advances every month from the Pay

Bill, have already been described above in para 13.6 (d).

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13.16 Recovery of interest installment. As per the terms and conditions of loan

agreement, interest accrued and recognized, as an asset receivable shall

be recovered in instalments. The accounting entry for interest recovery from

the monthly pay-bill has already been described in para 13.5 (d) above.

13.17 Write off of employee loans/advances.

In case of write off of loans and

advances, theAccounts Department shall pass the following entry

(a) Insert detailed head of account as applicable

13.18 For various types of employee related payments such as leave travel

concession,

bonus

ex-gratia,

overtime,

medical

reimbursement,

hospitalization claim, suspension allowance, gratuity, leave salary, house

rent reimbursement, etc., the concerned department shall send the

approved Payment Order along with the supporting documents to the

Accounts Department.

13.19 Upon payment, the Accounts Department shall immediately update the

Function wise Expenditure Subsidiary Ledger maintained in Form GEN-35.

13.20 Adeduction shall be made for employees' Provident Fund subscription from

the salaries of the employees in the Pay Bill. The entry for this has already

been described above in para 13.5 (d).

13.21 Provident Fund Subscription of Regular employees shall be paid to

Central Provident Fund every month and Provident Fund Subscription

of Employees on deputation shall be deposited with the relevant authority

every month. On payment, the Accounts Department shall pass the

following entry:

13.10. Write off of employee loans/advances

13.11. Payments Otherwise Than From Pay Bill

13.12. Provident Fund

Employees' Provident Fund Subscription

Payment of Provident Fund Subscription of Regular employees and

employees on deputation

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1157

* Specify name of the Bank andAccount number

13.27 Retirement benefits for employees of Municipality usually consist of:

a. Pension;

b. Gratuity; and

c. Leave Encashment.

13.28 Pension and gratuity in respect of Municipal employees, other than

contingent staff shall be met out of the Central Pension Fund. In case of

contingent staff, the Municipality shall constitute a Pension Fund for the

Pension liability. The leave encashment for all employees shall be borne by

the Municipality.

13.29 The pension would be payable at the time of their retirement either

on superannuation or otherwise in accordance with the prescribed rules.

Details of pension liability for each pensioner shall be maintained separately

in Pension Register in Form ES-6. The Municipality shall pay pension based

on the amount remitted by the Government.

13.30 On

payment

pension

contribution

respect

Municipal

Employees/Employees on deputation at Municipality. In respect of pension

contribution payable by the Municipality, to the concerned authorities, the

Accounts Department shall pass the following entry on payment:

RETIREMENT BENEFITS

PENSION

Pension to Regular Employees

Payment of Municipalities Contribution to Pension Fund

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On payment of pension

Pension in case Contingent Staff

Creation of Pension Fund for contingent staff

* Specify name of the Bank andAccount number

13.32 The pension for contingent staff would be payable at the time of their

retirement in accordance with the prescribed rules. Details of pension

liability for each pensioner shall be maintained separately in Pension

Pension Fund established for this purpose as required by the existing rules.

13.33 The Municipality shall, on a monthly basis, contribute a sum as determined

by the existing rules towards the Pension Fund. The contribution shall be

recorded as an expense and charged to the Statement of Income and

Expenditure and shall also be recognized as a liability.

13.34 For creation of Pension Fund. Every month, contribution to the Pension

Fund shall be made for the contingent employees on the payroll. For

recognizing the liability in respect of Pension Fund contribution, the

Accounts Department shall pass the following entry:

* Specify name of the Bank andAccount number

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13.35 For transfer of money to Pension Fund BankAccount.An amount equivalent

to the contribution to Pension Fund shall be transferred from Main Bank

Account to Pension Fund Bank Account. On transfer, the Accounts

Department shall pass the following entry:

* Specify name of the Bank andAccount number

13.36 Payment of pension shall be made on the basis of the approved Pension

Payment Order (PPO). The details of PPO shall be recorded in Pension

Payment Order Register in Form ES-5.

13.37 Recording of payment of pension. A Pension Pay Bill shall be prepared for

making monthly pension payment to the individual pensioners. On receipt of

approved Pension Pay Bill, the Accounts Department shall pass the

following entry:

* Specify name of the Bank andAccount number

Pension Fund deficit

13.38 An amount equivalent to the deficit in the Pension Fund for Contingent Staff,

i.e., the amount by which the Pension Fund is inadequate to pay pension to

the pensioners, shall be transferred from the Main Bank Account to the

Pension Fund BankAccount. On transfer of funds, theAccounts Department

shall pass the following entry:

Payment of Pension to Contingent Staff

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1163

LEAVE ENCASHMANT

On creation of liability for leave encashment

On payment of liability for leave salary payable

INTERNALCONTROLS

13.41 For accrual of the leave encashment liability and the payment of the same,

theAccounts Department shall pass the following entry:

* Specify name of the Bank andAccount number

13.42 The following internal controls shall be observed by the Municipality:

Separate Pay Bills shall be prepared by each department.

Consolidation of Pay Bills shall be made Department wise and

Department bills are consolidated for ascertainment of Municipality

level information.

Consolidated Pay Bill summary shall be checked with previous

month for ensuring all departments' bills are included.

A monthly reconciliation shall be carried out by the Accounts Officer

and the Head of Administration/ Establishment

Department

respect of loans and advances outstanding between the balances in

the Ledger Accounts maintained at the Accounts Department and

the Register

of Employee Advances and Register

of Loans to

Employees. Further, at the period-end, the Accounts Officer shall

ensure that accounting entry for recording income in respect of

interest accrued on loans provided to employees has been passed.

Every

month,

the

Accounts

Officer

shall

ensure

timely

remittance

the various deductions made from the employees'

salaries in the Pay Bill to the concerned authorities.

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1165

Every

month,

the

Accounts

Officer

shall

ensure

timely

remittance

the various Contributions to be made by the

Municipalities to the concerned authorities.

The Accounts Officer shall ensure that the total establishment

expenditure incurred and recorded in the Functional Expenditure

Subsidiary Ledger reconciles with the balance as per the respective

Establishment Expenditure Ledger Account. The Subsidiary Ledger

shall record total establishment expenditures incurred, including that

paid through Pay Bill.

Every month, theAccounts Officer or other officers of the Municipality

designated by him shall verify that Provident Fund Subscription and

Pension

Fund

contribution

deducted

for

the

employees

deputation have been deposited with the concerned authorities.

In addition to the reports specified in this manual, the Chief Municipal

Officer shall specify such appropriate calendar of returns /reports for

monitoring.

13.43 All Reconciliation Statements shall be certified by the Chief Municipal Officer

andAccounts Officer.

13.45 The various heads of account used for the accounting of Employee Related

Transactions shall be reflected in the Financial Statements or the Schedules

attached to the Financial Statements of the Municipality. All such Financial

Statements and schedules should be affixed with signature and seal of

designated authorities.

13.46 The Schedules of Income and Expenditure Statement in respect of

Employee RelatedTransactions are presented below.

PRESENTATION IN FINANCIALSTATEMENTS

Schedule I-8: Schedule of Interest Earned

13.47 The Balance Sheet Abstracts in respect of the Employee Related

Transactions are presented below.Schedule B-2: Schedule of Earmarked

Funds

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ChapterFourteen

14.

Health & Sanitation

This chapter on Health & Sanitation is aimed at…

By the end of this chapter, you should…

14.1.

Introduction

Making you aware of the basic accounting principles & procedure for

recording transactions relating to Health & Sanitation.

Be aware of accounting system for recording, classifying transaction

relating to Health & Sanitation and,

Appreciate the concepts and underlying principles.

14.1

This chapter contains the recommended accounting system for transactions

relating to health and sanitation activities in the Municipality.

14.2

The Health Department is primarily involved in operating the hospitals,

dispensaries & maternity homes and in monitoring sanitation and other

public health related activities, within the limits of the Municipality.

14.3

The main sources of incomes earned by the Health Department are as

follows:

a. Fees and User Charges

Fees from Medical Institutions

Registration Fees for Patients

Recovery of Cost of Medicines

Examination Charges [X -Rays,Tests, Ultra-Sound, etc.]

Ambulance Charges

Funeral/Hearse Van Services

License fees from Butchers andTraders of Meat

Meat and PoultryTrade Licensing Fees, etc.

Disposal Charges (Solid Waste)

b. Sale & Hire Charges

Sale of Garbage/Manure

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14.4

Besides

incurring

the

usual

administrative

expenditures

such

establishment expenditures, printing, stationery, office expenditures, etc.,

the Health Department incurs expenditures related to its Health and

Sanitation functions. Following is an illustrative list of the expenditures

incurred in respect of the Health Department:

Sanitation related expenditures

> Solid Waste Management related expenditures

City cleaning and sweeping

Garbage clearance

Dumping ground maintenance

> Repairs and Maintenance – Solid Waste Management related expenditures

Dustbin repairs and maintenance

Cattle-shed maintenance

Crematoria operation and maintenance

> Own Programmes

> Consumption of Health Stores – Solid Waste Management, etc.

Purchase of cleaning material

Insecticides and pesticides

Insecticides and pesticide spraying

b. Hospitals and Dispensaries related

> Medical related expenditures

>Testing & inspection fees

> Repairs and Maintenance – Medical/Health related assets

> Consumption of Medical Stores, etc.

c. Public Health progamme/scheme related

> Health Program related expenditures

Family welfare expenditures

Pulse polio vaccination expenditures

School children health program related expenditures

Aids awareness expenditures, etc.

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1179

14.2.

Accounting Principles

14.3.1.Accounting For Income and Other Receipts

Medical Fees

14.5

The following Accounting Principles shall govern the recording, accounting

and treatment of transactions relating to health and sanitation:

Revenue in respect of the following shall be recognised on actual

receipt.

Hospital fees, maternity homes fees, diagnostic centre

fees and dispensaries fees;

ii.

Hospital training fees;

iii.

Rent and/or hire charges in respect of ambulance, hearse,

suction unit, meat van and road roller, etc.;

iv.

Sale of fertilizers and waste, sale of animals and sale of scrap;

Revenue in respect of rent of equipment provided to the contractors,

deducted from their bills, shall be recognized as and when the

deductions are made;

All revenue expenditures incurred shall be recognized on admission

of the bills for payment by the Municipality;

Provision shall be made at the year-end for all bills received up to a

cutoff date. The cut-off date shall be 30 days before the date

prescribed for the finalisation of Annual Financial Statements under

the Rules.

14.3.

Accounting Records & Procedures

14.6

This section describes the records,

registers, documents, forms, accounting entries, etc., in respect of

accounting for transactions related to Health & Sanitation. For the purposes

of accounting of Health & Sanitation all the forms are the ones generally

applicable in respect of the transactions of the Municipality.

14.7

The procedure to be followed for the collection and accounting of medical

fees shall be as follows:

The collection in respect of the medical fees shall be made at the

respective units (i.e. Hospitals, Dispensaries, Maternity Homes,

etc.). A Receipt (Form GEN-8) shall be issued to the person making

the payment at the respective units.

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14.8

The amount collected by the units shall be deposited in a Designated

Bank Account or forwarded to the Head Office or Zonal Office or to the

Accounts Department.

14.9

The procedures for Cash/Cheque collection, remittance and/or deposit

have been described in Chapter 5 - General Accounting Procedures,

reference to which is invited. These procedures should be followed for

Health and Sanitation related transactions.

14.10 Recording of collection of medical fees. On the basis of the Summary of

Daily Collection (Form GEN-13) received from the various entities, i.e.,

Units, Ward Offices, Zonal Offices, Health Department, Head Office, etc.,

theAccounts Department shall pass the following entry:

* Specify name of the Bank and account number

In case of deposit of Cash collections to Bank

Trade License Fees

14.11 Revenue in respect of Trade License Fees shall be accrued in the year to

which it pertains, when demands are ascertainable based on the terms of

theActs and Rules.

14.12 The procedure and accounting entries in respect of demand raised for trade

license fees, collections made, provisioning for unrealized fees, etc. shall be

similar to as described under section 'Accounting for Incomes to be

accounted on Accrual Basis' in Chapter 8 – Rentals, Fees, and Other

Incomes.

Note: The postings in the Ledger Account of “ Charges” Account shall be carried out as indicated in

Chapter 5 – General Accounting Procedures. The postings in the Ledger Accounts shall be similarly

carried out in respect of all other accounting entries described subsequently in this chapter.

Whenever, the Cash or the bank account is involved, there will be no entry in the Journal Book.

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1181

Other Incomes

14.5.

Expenditures Pertaining To Health and Sanitation

14.5.

Internal Controls

14.13 The other incomes pertaining to the health and sanitation related activities

such as ambulance rent, suction unit rent, dumping ground charges, etc.,

shall be accounted for in the manner as has been described under section

'Accounting for Other Incomes to be accounted on Actual Receipt Basis' in

Chapter 8 - Rentals, Fees, and Other Incomes.

14.14 The accounting for expenditures pertaining to hospitals, dispensaries,

sanitation, scavenging, etc., shall be similar to that described in Chapter 11 -

Public Works

(for expenditure incurred through awarding of contracts to

outside parties for construction of hospitals, etc.), Chapter 12 - Stores (for

expenditure incurred on purchase of stores such as medicines, insecticides,

pesticides, etc.) and Chapter 15 - Other Revenue Expenditures (in respect

of all other expenditures pertaining to health and sanitation related

activities) and

Chapter

Fixed

Assets (in respect

of medical

equipments purchase, vehicles purchased, etc.) references to which are

invited.

14.15

At the period-end, the Health Department shall ensure that all the bills

received in respect of expenditures incurred before the last date of the

accounting

period, are processed and forwarded to the Accounts

Department for accounting and payment within 15 days from the end of the

accounting period.

14.16 The following internal controls shall be observed by the Municipality in

respect of health and sanitation related transactions:

a. A half yearly reconciliation shall be carried out by the Accounts Officer

and the Head of the Health Function in respect of the amount collected

under the various heads based on the balances standing in the

Functional Income Subsidiary Ledger (Form GEN-34) in respect of Fees

& User Charges and Sale & Hire Charges relating to Health Function

maintained at the Accounts Department and the Collection Register

(Form GEN–11) maintained at the Health Department;

b. The officers designated by the Municipality for operating the Designated

Bank Account (if any) shall co-ordinate with the banks on a daily basis

and ascertain the status of the Cheques deposited by them;

The Accounts Officer shall ensure budget availability with respect to the

expenditure incurred at the time of accruing of the expenditure;

d. The Accounts Officer shall ensure that all the bills/invoices were

journalized before release of the payments;

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e. In addition to the reports specified in this manual, the Chief Municipal

Officer shall specify such appropriate calendar of returns /reports for

monitoring.

14.17 All Reconciliation Statements shall be certified by the Chief Municipal

Officer andAccounts Officer.

14.18 The various heads of accounts used for the accounting of Health and

Sanitation

transactions

shall

reflected

the

Financial

Statements or the Schedules attached to the Financial Statements of the

Municipality.All such Financial Statements and schedules should be affixed

with signature and seal of designated authorities.

14.19 The Schedules of Income and Expenditure Statement in respect of Health

and Sanitation related Income and Expenditures are presented below.

14.3.

Presentation in the Financial Statements

Schedule I-4: Schedule of Income from Fees & User Charges – Income head-wise

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1183

ChapterFifteen

15.

Other Revenue Expenditures

This chapter on Establishment cost is aimed at…

By the end of this chapter, you should…

15.1.

Introduction

Making

you aware of the basic accounting principles & procedure for

recording transactions relating to Other Revenue Expenditure and,

Familiarizing you with accounting system related to payroll management.

Be aware of accounting system for recording, classifying transaction

relating to Other Revenue Expenditure

and,

Appreciate the concepts and underlying principles.

15.1

This chapter contains the recommended accounting system for transactions

relating to revenue expenditures other than the Employees related

expenditures, the Public Works and the Stores. The expenditures discussed

in this chapter are those in respect of which the benefits expire in a short

period of time, i.e., less than one year.

15.2

The revenue expenditures discussed in this chapter could illustratively

include:

Administrative Expenditures

Books and Periodicals, Newspapers

Legal expenditures

Fuel

Printing

Stationery

Advertisement and publicity

Service Postage / Stamps

Electricity and power

Telephone and communication expenditures

Rent, Rates andTaxes

Suit Compromises

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Professional and other Fees/charges

Insurance charges

Hospitality expenditures

Training expenditures

Computer related expenditures (Revenue Expenditures)

Any other expenditures, etc.

Programme Expenditures

Election Expenditures

Own Programmes

Share in Programmes of others

Census Expenditures

Transferred Institution Programme Expenditures

Decentralized Planning Programme Expenditures, etc.

Miscellaneous Expenditures

Miscellaneous contingent expenditures

Women and Child Welfare Expenditure

Backward Class Expenditure, etc.

15.3

Payment in respect of all the expenditures incurred or borne by the

Municipality shall be made centrally by the Accounts Department.

However, payment for certain categories of expenditures, may be made

from the Permanent Advance granted to a Head of the Department as

resolved by the Municipality or from the advance provided to the employees

of the Municipality.

15.4

Permanent Advance refers to those advances, which are granted to the

Heads of the Departments for incurring certain specific expenditure, usually

of a minor nature involving payments of small amounts, subject to bye-laws

framed by the Municipality in this behalf.

15.5

The Municipality may also grant Miscellaneous Advance for incurring

expenditure to the employees of the Municipality.

Such advances are

expected to be settled immediately after the purpose for which they were

sanctioned has been fulfilled.

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1187

15.2.

Accounting Principles

15.3.

Accounting Records & Procedures

15.6

The following Accounting Principles shall govern the recording, accounting

and treatment of transactions relating to Other Revenue Expenditures:

Other Revenue Expenditures shall be treated as expenditures as and

when they become due;

Provisions shall be made at the year-end for all bills received up to a

cutoff date. The cut-off date shall be 30 days before the date

prescribed for the finalisation of Annual Financial Statements under

the Rules;

Any expenditure for which the payment has been made in the current

period but the benefit and/or service is likely to arise in a future period

shall be treated as an expenditure for the period in which benefit arises

and/or services are received;

The expenditure for the current period shall include the proportionate

value of the benefits and/or services arising in the current period even

if the payment therefore has been made in the previous period.

15.7

This section describes the records, registers, documents, forms, accounting

entries, etc., in respect of accounting for transactions related to Other

Revenue Expenditures. For the purposes of accounting of Other Revenue

Expenditures all the forms applicable, are the ones generally applicable in

respect of the transactions of the Municipality.

15.8

The concerned department, on receipt of bill or invoice for goods purchased

or services received, shall prepare a Payment Order in Form GEN-15 and

forward it to theAccounts Department for payment.

15.9

On receipt of the Payment Order, the Accounts Department shall

enter the particulars thereof in a Register of Bills for Payment (Form GEN-

14).

15.10 The procedure to be followed for approval and accounting of payment

of expenditure is the same as provided in Chapter 5 on General Accounting

Procedures.

15.11 Recording payment of expenditure. With regard to the payment made

towards an expenditure, the benefit of which is likely to expire within a

financial year in which it is incurred, theAccounts Department shall pass the

following entry:

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* Specify name of the Bank andAccount number

(a) – Insert detailed head of account as applicable

Note: The postings in the Ledger Account of “ Expenditures” Account shall be

carried out as indicated in Chapter 5 – GeneralAccounting Procedures. The

postings in the LedgerAccounts shall be similarly carried out in respect of all

other accounting entries described subsequently in this chapter. Whenever

the Cash or the bank account is involved, there will be no entry in the Journal

Book.

15.12 The Accounts Department shall maintain a Functional Expenditure

Subsidiary Ledger in Form GEN–35 for each function in which various

expenditure incurred by a function shall be recorded on a daily basis. On

payment of expenditure, the Accounts Department shall immediately

update the Functional Expenditure Subsidiary Ledger. The procedure for

updating Subsidiary Ledger has been provided in Chapter 5 – General

Accounting Procedures, reference to which is invited.

15.13 In case of expenditures for which payment is made in one accounting period

and the benefit is likely to be received in the period within which the payment

is made as well as the next period, the accounting entries shall be as

explained below.This is illustrated with reference to rent payment.

15.14 Suppose the rent is payable in advance for a calendar year, e.g., January

2008 to December 2008. The bill for this is received in the month of

November 2007. The portion in respect of January 2008 to March 2008 will

pertain to the financial year 2007-2008. The portion in respect of April 2008

to December 2009 will pertain to the financial year 2008-2009.

15.15 Recordings of payment say in November 2007. The Accounts Department

shall pass the following entry:

15.4.

Treatment of Expenditures Involving an Element of Prepayment

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1189

* Specify name of the Bank andAccount number

15.16 Recording of adjustment of prepaid rent. Immediately on expenditure being

incurred, the amount of rent paid in advance shall be determined for

recording the prepaid rent. For adjusting the rent paid for April 2008 to

December 2008, i.e., for the next financial year, the Accounts Department

shall pass the following entry:

Note: This entry shall be passed only if the prepaid amount is ascertainable at the

time of recording expenditure. If such amount is not ascertainable at the time of

recording of expenditure, the same shall be ascertained at the period- end and

recorded then.

15.17 Recording of rent expenditure in next year. In the financial year 2008-2009,

inApril 2008, the following entry shall be passed:

15.18 All other expenditures shall be treated in a similar manner.

15.19 Most expenditures which are payable on a time basis shall be treated in the

above manner. In case of expenditures of a sporadic nature, if the entire

service has not been received in the year of payment, an estimate would

need to be made at the end of the financial year to carry forward the

unexpired portion of the benefit or service to the next financial year.

15.20 There may be instances of expenditures, which pertain to a particular

accounting period in respect of which the bills have been received but may

not have been admitted for payment by the Municipality. These shall be

provided at the end of an accounting period to fully reflect the revenue

expenditures incurred in that period.

15.5.

Accrued Expenditure

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15.21 For this, at the end of the accounting period, each of the departments shall

collate the details of the accrued expenditure from the bills received

during

after

the accounting period but pertaining to the accounting

period and remaining unpaid at the end of the accounting period. The said

information shall be collated in Form GEN-29 within 15 days from the end of

the accounting period.

15.22 The portion of a bill representing accrued liability in respect of an accounting

period shall be accounted for in that period's Books, irrespective of the fact

that it has been received in the next accounting period.

15.23 Recording of Accrued Expenditure. For recording the accrued expenditure,

theAccounts Department shall pass the following entry:

(a) Insert minor head and detailed head of account as applicable

(b) Insert detailed head of account as applicable

15.24 Payment of Accrued Expenditure. In the next accounting period, upon

payment of accrued expenditure, the Accounts Department shall pass the

following entry:

* Specify name of the Bank andAccount number

(a) Insert detailed head of account as applicable

15.25 The Accounts Department shall pass the entries for recording of liability

towards legal fees and payment of the same. .

Recording the liability. For the accrued expenditure, the Accounts

Department shall pass the following entry for legal fees in the Books of

accounts:

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1191

(a)

Insert detailed head of account as applicable

Recording of payment of Legal Fees. When the payment is made Accounts

Department shall pass the following entry:

* Specify Name of the Bank andAccount number

(a)

Insert minor head and detailed head of account as applicable

15.26

Recording of grant of Permanent Advance. Permanent Advance may be

provided to the heads of the departments for incurring specific expenditure,

as per the bye-laws of the Municipality or as approved by the Municipality.

The Accounts Department shall record the grant of Permanent Advance in

entry:

* Specify Name of the Bank andAccount number

15.27 Recording of other revenue expenditure incurred. Expenditure in respect of

which Permanent Advance has been provided shall be initially incurred

against it. At intervals of not more than one month, the concerned

department shall prepare a Payment Order (Form GEN-15) and forward it to

the Accounts Department. On receipt of Payment Order, the Accounts

Department shall pass the following entry:

15.6.

Payment against PermanentAdvance

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15.31 Recording of Expenditure incurred. The concerned employee shall prepare

a Payment Order (Form GEN-15) for the expenditure incurred against the

miscellaneous

advance

provided

and

forward

the Accounts

Department. The excess Cash shall be re-deposited with the Accounts

Department. The Accounts Department shall update the Register of

Advances (Form GEN-17) for the Payment Order received and pass the

following entry:

(a) Insert minor head and detailed head of account as applicable

15.32 Re-deposit of excess Cash. For excess Cash tendered along with the

Payment Orders, theAccounts Department shall pass the following entry:

* Specify name of the Bank andAccount number

15.33 Recording of Expenditure incurred. The concerned employee shall prepare

a Payment Order (Form GEN-15) for the expenditure incurred against the

miscellaneous

advance

provided

and

forward

the Accounts

Department. The Accounts Department shall update the Register of

Advances (Form GEN-17) for the Payment Order received and pass the

following entry:

(a) Insert minor head and detailed head of account as applicable

15.34 Recording extra expenditure incurred. In case, expenditure incurred is more

than the advance provided to the employee, for recording the extra

expenditure incurred and payment for it, either to the employee or to the

supplier, theAccounts Department shall pass the following entry:

Expenditures incurred are more than the advance given

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* Specify name of the Bank andAccount number

(a) Insert minor head and detailed head of account as applicable

15.35 The procedure to be followed for accounting of expenditure incurred in

pursuance of the terms and conditions of any Grants or Special Funds, shall

be the same as what is described above in respect of expenditure incurred

by the Municipality during the normal course of its operations. The

expenditure so incurred shall be paid from the respective designated bank

accounts. The accounting entry to be passed for expenditure incurred and

paid shall be the same as what has been described in Chapter 10 on Grants

in respect of expenditure incurred under any Grant and Chapter 19 on

Special Funds in respect of expenditure incurred from any Special Fund.

15.36 The following internal controls shall be observed by the Municipality:

The Accounts Officer shall ensure budget availability with respect to

the expenditure incurred at the time of accruing of the expenditure;

The Accounts Officer shall ensure that all the bills/invoices were

journalized before release of the payments;

The Accounts Officer shall ensure proper authorization of Payment

Order as per the authorities delegated by the Municipality;

The Accounts Officer shall ensure that the relevant supporting

documents are annexed to the Payment Order submitted by the

Department;

The Accounts Officer shall ensure appropriate classification both in

terms of expenditure head and the period in which the expenditure

has been accounted with reference to the nature of the bill and the

date of the bill, respectively;

On a quarterly basis, and, also in between, on a random basis, the

Accounts Officer shall conduct physical verification of Cash in hand

held at the various departments and tally it with the departmental

records maintained there and thereafter with the Register of

Advances (Form GEN-17) maintained at theAccounts Department;

15.8.

Accounting of Expenditure Incurred In Terms Of Any Grant or Special

Fund

15.9.

Internal Controls

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At the time of making payment, the Accounts Department shall

ensure that reference to the departmental Register of Bills for

Payment where the payment bill has been recorded by the

department concerned, is provided in the Payment Order. In case of

non-referencing, the Accounts Department shall return the Payment

Order

the

concerned

Department

for

rectification

and

resubmission.

addition,

the

time

payment

Suppliers/contractors and any other creditors it shall be ensured that

no amount is due from them, which may be adjusted before

payment;

The Accounts Officer shall ensure that a monthly reconciliation of

total expenditure incurred and recorded in the Departmental

Expenditure (Administrative Expenditures) Subsidiary Ledger is

carried

out

with

the

total

expenditure

recorded

several

Administrative Expenditure LedgerAccounts;

In addition to the reports specified in this manual, the Chief Municipal

Officer shall specify such appropriate calendar of returns /reports for

monitoring.

15.37 All Reconciliation Statements shall be certified by the Chief Municipal

Officer andAccounts Officer.

15.38 The prepaid expenditures and accrued liability shall be identified for

proper disclosure in the Balance Sheet of the Municipality.

15.39 The various heads of accounts used for the accounting of Other Revenue

Expenditures shall be reflected in the Financial Statements or the

Schedules attached to the Financial Statements of the Municipality.All such

Financial Statements and schedules should be affixed with signature and

seal of designated authorities.

15.40 The Schedules of Income and Expenditure Statement in respect of Other

Revenue Expenditures are presented below.

15.10. Presentation in Financial Statements

Schedule I-11: Schedule ofAdministrative Expenditures – Expenditure head-wise

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ChapterSixteen

16.

FixedAssets

This chapter on fixedAssets is aimed at…

By the end of this chapter, you should…

16.1.

Introduction

Making

you aware of the basic accounting principles & procedure for

recording transactions relating to FixedAssets and,

Familiarizing you with accounting system relating to purchase,/acquisition

and disposal of FixedAssets and ,

Making Conversant with Accounting for revaluation of Assets and

Depreciation.

Be aware of accounting system for recording, classifying transaction

relating to FixedAssets and,

Appreciate the concepts and underlying principles.

16.1

This chapter contains the recommended accounting system for transactions

relating to fixed assets for Municipalities.

16.2

Fixed Assets represent those assets of the Municipalities which are meant

for use over an extended period. These are the assets held for providing

services and are not held for resale in the normal course of operations of the

Municipalities.

16.3

FixedAssets may be constructed or acquired by or may be gifted or donated

to the Municipalities either for its own use or for public benefit. The

accounting treatment in respect of Fixed Assets constructed by the

Municipalities has been described in Chapter 11 on “Public Works”,

reference to which is invited.

16.4

This

chapter

covers

the

accounting

procedures

respect

purchase/acquisition and disposal of Fixed Assets, including acquisition by

way of gift or donation. This chapter also covers the accounting for

revaluation of the assets and Depreciation on all the Fixed Assets of the

Municipalities including those covered by Chapter 11 on “Public Works” and

Chapter 22 on “SpecialTransactions”.

16.5

The Fixed Assets described in this chapter could be broadly classified

as Infrastructure assets and Other assets and the list of these assets

illustratively include:

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A. InfrastructureAssets

B. OtherAssets

Roads and Bridges;

Bridges,

Causeways, etc.

Water Works;

Bore Wells,

Distribution Networks, etc.

Sewerage and drainage;

Open Drains,

Underground Drains, etc.

Markets & Slaughterhouse

Markets

Slaughterhouse

Public Lighting;

Lamp Posts,

Luminary & Electrical Fittings, etc.

Land;

Land,

Grounds, etc.

Buildings;

Stadiums,

Town Halls, etc.

Furniture, fixtures, fittings and Electrical appliances;

Cabinets and cupboards,

Chairs, etc.

Office & other equipments;

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Air Conditioners,

Computer - Hardware, etc.

Vehicles;

Ambulances, Buses, etc.

Health related assets; and

Cold Storage Equipment,

Medical Equipment, etc.

16.6

A record shall be maintained for the immovable fixed assets in the

relevant Register of Immovable Property in Form GEN-31 and for the

moveable fixed assets in the Register of Movable Property in Form GEN-32.

16.7

The following Accounting Principles shall govern the recording, accounting

and treatment of transactions relating to FixedAssets:

All

Fixed Assets

shall

carried

cost

less

accumulated

depreciation. Cost means Historical Cost or revalued amount of the

assets. The cost of fixed assets shall include cost incurred/money

spent in acquiring or installing or constructing fixed asset, interest on

borrowings directly attributable to acquisition or construction of

qualifying fixed assets up to the date of commissioning of the assets

and other incidental and indirect expenditures incurred up to that date;

Any addition to or improvement to the fixed asset that results in

increasing the utility or useful life of the asset shall be capitalized and

included in the cost of fixed asset;

Any Fixed Asset, which has been acquired free of cost or in respect of

which no payment has been made, shall be recorded at nominal value

of Re. 1/-;

Where the assets are compulsorily acquired for non-payment of taxes

or duties, the unpaid amount as appearing in the Books constitutes the

consideration for the acquisition and the asset acquired should

accordingly be recorded at such amount;

Revaluation of assets shall be done only with the written sanction of

the Empowered Standing Committee. An increase in net Book value

arising on revaluation shall be credited to a reserve account under

the Municipal fund as 'Revaluation ReserveAccount'.Adecrease in

net Book value arising on revaluation of fixed assets shall be charged

to Income and Expenditure accounts;

16.2.

Accounting Principles

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Fixed assets may be generally revalued under the following

circumstances:

Commercial development of the fixed assets is taken up after the

land use and architectural control have been approved by the

competent authority;

II)

At the time of lease; or

III)

At the time of issue of municipal bonds.

Conditions of revaluation

Revaluation of a class of assets should not result in the net Book value

of that class being greater than the recoverable amount of the assets

of that class;

Revaluation reserve shall be reduced by transfer of equivalent amount

of depreciation charged on the revalued portion of the cost of the fixed

assets;

Depreciation shall be charged by Straight Line Method (SLM) on all

fixed assets except land. The rate of depreciation for each type of

fixed assets will be based on the estimated useful life and will be

prescribed by the Government. All assets costing less than Rs.5,000

shall be depreciated at 100% in the year of purchase; The depreciation

rates are given inAppendix 16.1.

All assets which have been fully depreciated shall be carried at a Book

value of Re. 1/-;

Depreciation shall be provided at full rates for assets, which are

purchased / constructed before October 1 of an Accounting Year.

Depreciation shall be provided at half the rates for assets, which are

purchased / constructed on or after October 1 of anAccountingYear;

Depreciation shall be provided at full rates for assets, which are

disposed on or after October 1 of an Accounting Year. Depreciation

shall be provided at half the rates for assets, which are disposed

before October 1 of anAccountingYear;

Assets recorded in the register but not physically available shall be

written off after a specified period after obtaining specific sanction from

the Government;

Land that are acquired free of cost from the government or

provided

by individuals

institutions

under

endowment

for

specific purposes shall be valued at Re. 1/-;

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Where the ownership of the asset has not been transferred in favour of

the Municipality, but the asset is in the permissive possession of the

Municipality, it shall be included in the Fixed Asset Register with Re.

1/- as its value. However

there should

be a clear

mention in the

in case the Government takes back the asset at any

point of time in future, reversal of entry shall be made in the Fixed

Asset

Cost of developing such assets, if any, shall be

Booked under the respective head of accounts;

No depreciation shall be charged on those assets for which the value is

taken as Re. 1/- e.g. assets acquired free of cost, assets not

transferred in the name of the Municipality, etc.;

Cost of land improvements such as leveling, filling or any other

developmental activity shall be capitalized as a part of the cost of land;

Statues and Heritage Assets - Statues and valuable works of art

shall be charged at original cost and no depreciation shall be charged

thereon;

Land pertaining to Parks and Playgrounds including the cost of

development of land shall be Booked under land. Other amenities to

Parks

and

Playgrounds

shall

capitalized

'Parks

and

Playgrounds';

Any building /structures/ plant and machinery, etc., constructed/

installed in the Parks and Playgrounds and used for other purposes

shall be Booked under the appropriate heads of account;

Assets identified and evaluated technically as obsolete and held for

disposal shall be stated at their net Book value or estimated net

realizable value, whichever is lower;

Intangible assets of the Municipality including computer software shall

be valued at cost plus consultants costs incurred, in implementing the

software. It shall be capitalized, only when the intangible asset is

developed and which can be used by Municipality over a period of time

to derive economic benefits from it. In case it is not so, the entire

amount will be charged to revenue, in the year in which it is incurred.

The intangible assets acquired shall be amortized over a period of five

years or useful life, whichever is earlier;

If the Municipality has taken a loan, or other borrowings for the

construction of an asset or a group of assets, interest shall be

capitalized to that particular asset or the group of assets. If a particular

loan cannot be identified for a specific asset, then capitalization should

be made at weighted average rate. The weighted average rate will be

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applicable after taking into consideration the period of completion/

building of assets and the amount invested in relation thereto;

Borrowing cost shall include interest and commitment charges on the

bank borrowings and other short term and long term borrowings and

amortization of discounts or premiums related to the borrowings;

Capitalization of the borrowing cost shall cease when substantially all

the activities that is necessary to prepare the asset for its intended use

or sale is complete. An asset is normally ready for its intended use or

sale when its physical construction or production is complete even

though the routine administrative work might still continue;

Depreciation on assets on which grant has been received shall be

calculated on the gross value of FixedAsset, i.e., without deducting the

grant amount from asset value.

16.8

This section describes the records, registers, documents, forms, accounting

entries, etc., in respect of accounting for transactions related to Fixed

Assets. For the purposes of accounting of Fixed Assets all the forms

applicable, are generally applicable in respect of the transactions of the

Municipalities including in respect of FixedAssets.

16.9

The procedure for accounting of fixed assets is briefly described below:

Earnest Money Deposit (EMD) may be received from the bidders

bidding for the tender as per the principles and procedures prescribed

by the Municipalities. On award of contract, EMD shall be refunded to

the unsuccessful bidders;

Contract for supply of requisite fixed asset shall be awarded to the

successful supplier and a Purchase Order shall be issued to the

supplier for supply of fixed assets specified therein;

Advance may be provided to the contractor as per the terms and

procedures of the Municipalities and purchase agreement entered into

with the contractor;

On receipt of bill, the concerned department shall prepare a Payment

Order in Form GEN-15 for the purchase/acquisition of the Fixed Asset

and forward it to the Accounts Department to make the payment after

deducting the Security Deposit and any other deductions specified in

the purchase agreement.

16.3.

Accounting Records and Procedures

Accounting for Earnest Money Deposit (EMD)

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16.10 Earnest Money Deposit may be collected from the bidders on such basis as

determined by the Municipalities at the time of submitting their tenders. A

Receipt in Form GEN-8 shall be issued for the amount collected. The

accounting for collection of EMD from the bidders, refund of EMD to the

unsuccessful bidders and conversion of EMD of successful bidder into

Security Deposit and its refund shall be the same as provided in the Chapter

11 on “Public Works”.

16.11 Where the terms of Agreement entered into with the supplier provide for

collection of a certain percentage of Security Deposit in advance, a Receipt

(Form GEN-8) shall be issued for the amount collected to the successful

bidder. The procedure for accounting of Security Deposit received and

refunded on successful execution of the order shall be the same as provided

in Chapter 11 on “Public Works”.

16.12 As per the terms of purchase agreement, advance may be paid to the

supplier. The procedure to be followed for payment and accounting in

respect of advance shall be the same as provided in the Chapter 11 on

“Public Works”.

16.13 Recording

purchase

Fixed Assets.

The

department

which

purchases/acquires the FixedAsset shall prepare a PaymentOrder in Form

GEN-15 for the purchase / acquisition of the FixedAsset and forward it to the

Accounts Department. To record the purchase of the Fixed Asset, the

Accounts Department shall pass the following entry:

(a) Insert minor head and detailed head of account as applicable

Note 1:All the fixed assets belonging to a class of assets shall be accounted under

Accounting for Security Deposit

Accounting forAdvance

Accounting forAcquisition/Purchase of FixedAssets

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that asset class. For instance, the acquisition of a building for any

purpose shall be accounted under the asset head of Buildings.

Note 2: The Cost of the fixed assets shall also include installation, duties, taxes and

other incidental expenditures for eg, transport charges, port dues, etc

incurred towards acquisition of an asset.

Note 3: The postings in the Ledger Accounts of “Fixed Asset” Account, ”Suppliers”

Account, “Security Deposit” Account and “Advance to Supplier” Account

shall be carried out as indicated in Chapter 5 – General Accounting

Procedures. The postings in the Ledger Accounts shall be similarly carried

out in respect of all other accounting entries described subsequently in this

chapter. Whenever, the Cash or the Bank account is involved, there will be

no entry in the Journal Book.

16.14

Recording of payment made. After obtaining approval of the concerned

authority, the Accounts Department shall prepare a Bank Payment Voucher

in Form GEN-5 and draw a Cheque in accordance with the procedure

provided in the Chapter 5 on General Accounting Procedures. On payment,

theAccounts Department shall pass the following entry:

* Specify name of the Bank and account number

16.15 Any addition or improvement to the FixedAsset that results in increasing the

utility or useful life of the asset shall be capitalized and included in the cost of

Fixed Asset. The procedure to be followed for accounting of any addition or

improvement to Fixed Asset shall be the same as provided earlier in this

chapter.

16.16 At the end of the accounting year, depreciation shall be provided on each

class of FixedAsset at the rates prescribed inAppendix 16.1. The amount of

depreciation to be provided each year shall be computed by applying the

depreciation rate to the cost of FixedAsset as per the prescribed accounting

principles. E.g. full depreciation for assets acquired before October 1st, half

year depreciation for assets acquired after October 1st, etc. An example of

computation of depreciation is provided inTable 16.1 below.

16.17 For Depreciation on Fixed Asset. For providing depreciation (refer e.g. in

Table 16.1 below), theAccounts Department shall pass the following entry:

Depreciation on FixedAssets

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16.18 Register of Immovable Property maintained in Form GEN-31, Register of

Movable Property maintained in Form GEN-32, and Register of Public

Lighting System in Form GEN-37 shall be updated in respect of the

depreciation provision made during an accounting year annually.

16.19

Municipalities may maintain Sinking Funds to invest the replacement of

assets. In such cases the following procedures shall be adopted.

16.20 Recording of transfer of funds from Main Bank Account to Asset

Replacement Bank Account. Immediately after the approval of Financial

Statements by the Municipalities, an amount equivalent to depreciation

provision for the year shall be transferred from the Main Bank Account to

Asset Replacement Bank Account for which the Accounts Department shall

pass the following entry:

For Creation of Sinking Fund from Municipal Fund

For transfer of Funds from bank account of Municipal Fund to the Designated bank

for sinking fund

* Specify name of the Bank and account number

Maintenance of Sinking Fund

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16.21 The amount so set aside shall be utilized only for the purpose of purchase or

acquisition of the fixed assets pertaining to the asset class in respect of

which the above depreciation has been provided.

16.22 Asset Replacement Register in Form GEN-36 shall be maintained asset

class-wise to record the money set aside and shall be updated for

deposits made to Asset Replacement Bank Account in respect of annual

depreciation provision made during the accounting year and for utilisation of

proceeds from the Asset Replacement Bank Account for the purpose of

replacement by way of purchase / acquisition / construction of fixed asset.

16.23 Recording of transfer of funds from Asset Replacement Bank Account to

Main BankAccount. In case, where the payment in respect of any such fixed

assets is made through the Main Bank Account, the Accounts Department

shall transfer an amount equivalent to the cost of acquisition from the Asset

Replacement Bank Account to the Main Bank Account and pass the

following entry:

For transfer of Funds from Designated bank account of Sinking fund to the bank

account of Municipal Fund

On purchase of FixedAssets fromAssets Replacement Fund

16.24 The FixedAssets may be transferred by way of sale either through auction or

otherwise. The procedure for accounting of receipt of EMD from the bidders,

refund of EMD to the unsuccessful bidders, conversion of EMD of

successful bidder into Security Deposit and its adjustment shall be the same

as provided in Chapter 11 on Public Works.

Sale/Disposal of FixedAsset

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16.25 Recording of Depreciation on disposal of Fixed Asset. Depreciation shall be

provided at the prescribed rates on the asset class (in respect of fixed asset

sold). The amount of depreciation to be provided shall be computed by

applying the depreciation rate to the cost of fixed asset as per the period of

sale (half year depreciation for sale before 1st October and full year

depreciation for sale after 1st October). For providing depreciation, the

Accounts Department shall pass the following entry:

16.26 Recording of disposal of FixedAsset. In respect of the FixedAsset to be sold,

the Accounts Department shall compute the Written Down Value for

that Fixed Asset. Written Down Value of an asset is calculated as Cost of

the FixedAsset –Accumulated Depreciation provided till the previous year -

Provision for Depreciation made during the year (computed in Table 16.2

below).TheAccounts Department shall pass the following entry:

# This would be the same figure as the Written-Down Value of the Fixed Asset

computed inTable 16.2 below as an example.

* Insert minor head and detailed head of account as applicable

16.27

Recording of receipt of money on disposal of Fixed Asset. On receipt of

money, theAccounts Department shall pass the following entry:

* Specify name of Bank and account number

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16.30 Recording profit on disposal of Fixed Asset. In case of profit on disposal of

Fixed Asset (as per the example given above), the Accounts Department

shall pass the following entry:

16.31 Recording loss on disposal of FixedAsset. In case the asset is disposed at a

loss on disposal of fixed asset, the Accounts Department shall pass the

following entry:

Note: In practice, only one of the above two situations could happen.

16.32 Fixed assets may be generally revalued under the following circumstances:

a) Commercial development of the fixed assets are taken up after the land use

and architectural control have been approved by the competent authority;

b) At the time of lease; or

c) At the time of issue of municipal bonds.

16.33 Revaluation may be done only with the written sanction by the Government.

The procedures for accounting of revaluation of fixed assets are briefly

described below:

Recording for increase or decrease of the values of the FixedAssets;

Recording of amortisation of revaluation reserve;

Recording of disposal of revalued assets.

Recording of increase in the value of assets: Increase in values arising

on account of revaluation of the fixed asses shall be credited to a

reserve account under General fund.

The accounting entry for

recording the increase shall be as follows:

16.4.

Revaluation of FixedAssets

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Recording of decrease in the value of assets: Decrease in the value of

fixed assets because revaluation shall be charged off in the Income

and Expenditure Account.

The accounting entry for recording the

decrease shall be as follows:

* Insert minor head and detailed head of account as applicable

Recording of adjustment of depreciation against revaluation reserve:

Revaluation reserve shall be adjusted /reduced by an amount

equivalent to the depreciation charge on the revalued portion of the

fixed assets. The accounting entry for recording the adjustment is as

follows:

Recording of disposal of assets revalued: In case the assets revalued

have been disposed off or written off, the revaluation reserve if any

relating to those assets shall also be reversed.

16.34 The concerned Fixed Asset may be transferred at a loss or profit in

comparison to its written down value, as provided in Table 16.3 which shall

be calculated by applying the rate of depreciation (prescribed for the asset

class) to the cost of fixed asset sold. The cost of Fixed Asset sold shall be

obtained from Register of Immovable Property (GEN-31).

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16.35 Investments made from Asset Replacement Bank Account shall be entered

in the Investment Register (Form IN-1) (provided in Chapter 17 on

Investments).

The accounting

procedures

followed,

the

accounting entries to be recorded and accounting records to be updated

in respect of investments of such funds are similar to those followed in

respect of investments. They relate to investments, maturity of investment,

recording of interest, profit/loss on sale/maturity of investments, etc. These

have been described in Chapter 17 on Investments.

16.36 All the fixed assets accounted in the Books of Municipalities which are under

dispute or litigation shall be disclosed in the Financial Statements

along with notes/remarks that these are under dispute and also the status

of the legal case as at the reporting date of the financial statements.

16.37 The

details

of assets,

which

are

the

but

not

yet

physically identified / traced, shall be disclosed in the Financial Statements

in the form of a note. Assets recorded in the register but not physically

available shall be written off after a specified period after obtaining specific

sanction from the Government. Accounts Department shall pass the

following entry for recording of write off.

* Insert minor head and detailed head of account as applicable

16.38 The details of assets, which are destroyed by fire and such other natural

calamities, shall be disclosed in the Financial Statements in the form of a

note. To recognize the loss in respect of the above, the Accounts

Department shall pass the following entry:

16.6.

Treatment of Certain Type ofAssets

Assets under dispute/litigation

Assets in Register not yet physically identified

Assets destroyed by fire and other natural calamities

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* Insert minor head and detailed head of account as applicable

16.39 Recording of liability for fixed assets purchased for which payment has not

been made. At period end, the concerned departments shall ensure that for

bills in respect of all the fixed assets received before the last date of the

accounting period are processed and sent to the Accounts Department for

accounting and payment within 15 days from the end of the accounting

period. Based on the bills received, theAccounts Department shall pass the

same entry as what is described in para. 16.13 above.

16.40 Provision for Depreciation: Depreciation shall be provided at full rates for

assets, which are purchased / constructed before October 1 of an

Accounting Year. Depreciation shall be provided at half the rates for assets,

which are purchased / constructed on or after October 1 of an Accounting.

However, the depreciation calculation sheet shall be updated for all

additions and deletions during the period under reporting and accordingly

the additional provisions for subsequent periods are accounted.

16.41 For Fixed Assets purchased under any financial assistance or grant

received or the cost of which is met from funds set aside in a Special

Fund,

period-end

entries

as described in Chapter 10 on “Grants” and

Chapter 19 on “Special Funds” respectively, shall be recorded.

16.42 The following internal controls shall be observed by the Municipalities:

At the time of award of new contract, the concerned department shall

ensure the availability of adequate budget allocation after considering

all

commitments

made

against

that

budget

allocation

before

purchasing any new fixed asset;

The Accounts Officer shall carry out half yearly reconciliation of the

balance as per the Deposit Register maintained at the concerned

department with the Deposit Ledger accounts;

The Municipality shall have a system of conducting physical

verification of fixed assets throughout the year so that each fixed asset

is verified at least once during the year. Any discrepancies with the

FixedAssets Register should be reconciled;

The Accounts Officer shall ensure that the amount set aside in the

Asset Replacement

Bank Account

consequent

depreciation

provision made,

is utilized only for the purpose of purchase or

acquisition of fixed asset for which depreciation has been provided;

16.7.

Period End Procedures

16.8.

Internal Controls

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Before releasing payment to the supplier, the Accounts Officer shall

ensure that the fixed assets acquired are recorded in the Register of

Immovable Properties. Further, it shall be ensured that the Payment

Order provides reference to the Register of Immovable Properties

where the entry for receipt of fixed assets is recorded;

At the time of computing depreciation provision for the period, the

Accounts Officer shall ensure that the accumulated depreciation

(including current period's depreciation provision) provided on any

fixed asset does not exceed its cost of acquisition;

The Chief Municipal Officer shall ensure that the documents of title to

the assets are properly maintained and shall verify the same on a

periodical basis.

In addition to the reports specified in this manual, the Chief Municipal

Officer shall specify such appropriate calendar of returns/reports for

monitoring.

16.43 All Reconciliation Statements shall be certified by the Chief Municipal Officer

andAccounts Officer.

16.44 The various heads of account used for the accounting of Fixed Assets shall

be reflected in the Financial Statements or the Schedules attached to the

Financial Statements of the Municipalities. All such Financial Statements

and schedules shall be affixed with signature/seal of authorised officer.

16.45 The schedules of Income and Expenditure Statement in respect of Fixed

Assets are provided below.

16.9.

Presentation in Financial Statements

Schedule I-9: Schedule of Other Income

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Schedule B-11: FixedAssets

Schedules B-17: Schedule of Cash & Bank Balances

Amount in Rs.

Additional disclosures to the Schedule

(1)

Value of fixed assets under dispute or litigation shall be provided. The status

of the legal case as at the reporting date of the financial statements shall

also be mentioned.

(2)

The details & value of assets, which are not yet physically identified/traced,

shall be disclosed separately.

(3)

Details and value of assets under leases and hire purchase needs to be

disclosed as a note

Note:

Gross Block means cost of acquisition of fixed asset. Opening Balance

in Gross Block as on the first day of the year represents the closing

balance of the previous year. For instance, the opening balance as on

1st April 2009 shall be equal to the closing asset balance as on 31st

March 2009.

ii.

Land includes areas used as and for the purpose of public places such

as parks, squares, gardens, lakes, museums, libraries, godowns etc.

iii.

Buildings include office and works buildings, commercial buildings,

residential buildings, school and college buildings, hospital building,

public buildings temporary structures and sheds, etc.

iv.

Roads and bridges include roads and streets, pavements, pathways,

bridges, culverts and subways.

Sewerage and drainage include sewerage lines, storm water drainage

lines and other similar drainage system.

vi.

Waterworks include water storage tank, water wells, bore wells, Water

pumping station, Water transmission & distribution system, etc.

vii.

No depreciation is to be charged on "Land"(01)

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1219

ChapterSeventeen

17.

Investments

This chapter on Investments is aimed at…

By the end of this chapter, you should…

17.2.

Accounting Principles

Making

you aware of the basic accounting principles & procedure for

recording transactions relating to Investments and,

Familiarizing you with accounting for Investments.

Be aware of accounting system for recording, classifying transaction

relating to Investments and,

Appreciate the concepts and underlying principles.

16.1.

Introduction

17.1

This chapter contains the recommended accounting system in relation to

investment transactions, i.e., transactions dealing with surplus or other

funds.

17.2

The Municipalities may invest surplus funds available with it as per the rules

prescribed by the Government. Investments mean assets held not for

operational purposes

for

rendering

services

and comprises

financial assets resulting

from investments of Cash surpluses (e.g.,

securities, shares, debentures, etc.).

17.3

Investments shall be classified based on the maturity profile / nature into

short- term and long-term.

According to the Accounting Standard 13

prescribed by the Institute of Chartered Accountants of India, 'short term'

investments are those which are readily realizable, and are intended to be

held for not more than twelve months from the date of investment.

Investments falling outside the ambit of short term investments are treated

as 'long term' investments.

17.4

A separate account code has to be assigned for each type of the

investments made by the Municipalities.

17.5

The following Accounting Principles shall govern the recording, accounting

and treatment of transactions relating to Investments:

Investment

shall be recognized

cost

of investment.

The cost

investment is to include cost incurred in acquiring investment and other

incidental expenditures incurred for its acquisition;

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1225

All long-term investments shall be carried / stated in the books of accounts

at their cost. However in the event of any permanent diminution in their value

as on the date of Balance Sheet, these shall be provided for;

c. Short-term investments shall be carried at their cost or market value (if quoted),

whichever is lower;

Interest on investments shall be recognized as and when due. At period-

ends, interest shall be accrued proportionately;

Dividend on investments shall be recognized on actual receipt;

Profit/loss,

if any, arising

on disposal of investment

(net of selling

expenditure such as commission, brokerage, etc) from the Municipal Fund

shall be recognized in the year when such disposal takes place;

Income on investments made from Special Fund and Grants under specific

Scheme shall be recognized and credited to Special Fund and Grants under

Specific Scheme respectively, whenever accrued. Profit/loss, if any, arising

on disposal of investments (net of selling expenditure such as commission,

brokerage,

etc)

made

from

the

Special

Fund

and

Grants

under

specific Scheme shall be recognized and credited/debited to Special Fund

Account and Grant under specific schemeAccount respectively.

17.6

This section describes the records, registers, documents, forms, accounting

entries,

etc.,

respect

accounting

for

transactions

Investments. For the purposes of accounting of Investments, there are

certain forms, registers, etc. which are specific to Investments, e.g.,

Investment Register - Form IN-1. This is annexed to this chapter and is

prefixed “IN”. Details of investment made from the Municipal Fund, various

Special Funds and Grants for specific purpose shall be recorded in separate

Investment Registers.

17.7

Recording of investment made from Municipal Fund: For investment made

from the Municipal Fund, the Accounts Department shall pass the following

entry:

17.3.

Accounting Records and Procedures

Investment

of funds from Municipal Fund, Special Funds and Grant for

specific purposes

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* Separate folios shall be maintained in respect of each of the investments made in

the Investment Register.

** Specify name of the Bank andAccount number

Note: The postings in the Ledger Account of “Municipal Fund Investment” Account

shall be carried out as indicated in Chapter 5 – General Accounting Procedures.

The postings in the Ledger Accounts shall be similarly carried out in respect of all

other accounting entries described subsequently in this chapter. Whenever, the

Cash or the bank account is involved, there will be no entry in the Journal Book.

17.8

Recording of investment made from Special Funds. For investment made

from Special Funds, the Accounts Department shall pass the following

entry:

* Separate accounts shall be maintained for investments made from different funds

such as, Provident Fund, Pension Fund, sinking fund, etc.

**Specify name of the bank

17.9

Recording

of investment

made

from Grants

for

specific

purposes.

For investment made from Grants for specific purposes, the Accounts

Department shall pass the following entry:

* Separate accounts shall be maintained for investments made from different

grants for specific purposes, such as, Grants from Central Government, State

Government and Others.

**Specify name of the bank

17.10 Designated bank accounts of Special Funds and Grants shall be credited for

investment made from respective funds and grants.

Income from Investment

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1227

17.11

Recording of receipt of interest/dividend on investments from the Municipal

Fund. To record the receipt of interest/dividend on the Municipal Fund

Investments, theAccounts Department shall pass the following entry:

* Specify name of Bank andAccount number

17.12

Recording of receipt of interest/dividend on investments from the

Special Funds and Grants. Interest/dividend earned on investments made

from Special Funds and Grants shall be deposited in the respective Special

Fund or Grant bank account. Interest/dividend received on investments

represents accretion to the Special Fund or Grant and cannot be utilised for

any purpose other than for which the Special Fund has been created or

Grant has been received. To record the receipt of interest/dividend on

investments made from Special Funds or Grants, theAccounts Department

shall pass the following entries:

Recording of interest/dividend received on Special Fund Investments. To

record the interest/dividend received on Special Fund Investments, the

Accounts Department shall pass the following entry:

* Specify name of Bank andAccount number

** Specify name of the Special Fund

Recording of interest/dividend received on Grant Investments. To record

the interest/dividend received on Grant Investments, the Accounts

Department shall pass the following entry:

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* Specify name of Bank andAccount number

17.13 Interest earned on investments made from Special Funds and Grants shall

be updated in the Investment Register along with Special Funds Register

maintained in Form SF-1, Grants Register maintained in Form G-1.

17.14 Investments are re-invested along with Interest on many occasions. To

record the re-investment of interest on the Municipal Fund Investments, the

Accounts Department shall pass the following entry:

17.15 Similar entries will be passed for other funds.

17.16 At period-end, interest shall be accrued on investments made from the date

of last receipt of interest till the end of the accounting period. The accrual of

interest shall include both interests due for receipt and interests not due for

receipt. This can be explained with the help of an illustration. For instance,

assume interest on Municipal Fund Investment of Rs. 1 lakh is payable half

yearly on 30th June and 31st December @ 10% per annum, which implies

that interest of Rs.5000 is receivable on 31st December 2009 of the current

accounting year and Rs 5000 is receivable on 30th June 2010 of the next

accounting year. However, interest for the period from the date of last

receipt, i.e., 30th December 2009 to the end of the accounting year needs to

be accounted in the books of account as interest is computed on the basis of

time elapsed. Thus, Rs.7500 (10% on Rs. 1 lakh for 3 months), i.e., interest

for the intervening period shall be recorded in the books of accounts. In

case interest due for half-year ended 31December of Rs. 5,000 which is

not received as of March i.e. year end it shall be accounted as 'Interests

Re investment of interest amounts

Period-end Procedures

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1229

accrued and due' and the interest accrued for the three months period upto

31 March 2010 of Rs 2,500 shall be accounted as 'Interest accrued but not

due'. The entries that would be passed for accounting of interest accrued is

outlined below.

Recording of Interest accrued on Municipal Fund Investments. At period-

end, to record the interest accrued on Municipal Fund Investments, the

Accounts Department shall pass the following entry:

Recording of Interest accrued on Investments made from the Special

Funds. In case the investment in the illustration is made from the Special

Fund, 'interest accrued and due on Investments' and 'interest accrued and

not due on Investments' shall be added to the respective Special Fund for

which theAccounts Department shall pass the following entry:

* Specify name of the Special Fund

Recording of Interest accrued on Investments made from the Grants. In

case the investment in the illustration is made from funds received in the

form of Grant, 'interest accrued and due on Investments' and 'interest

accrued and not due on Investments' shall be added to the respective Grant

for which theAccounts Department shall pass the following entry:

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17.19 Reversal of Interest accrued on investments made from Grants. At

the

beginning of the next accounting

period, the entry for accrual of

interest on Investments made from the Grants shall be reversed by passing

the following entry:

17.20 Through the above reversing entries passed in Paras 17.16 to 17.19, the

entry for period end interest income passed in the current accounting

period shall be reversed in the next accounting period. Money received

during the next accounting period in respect of the concerned head of

accounts shall be recorded by credits to the concerned head of accounts in

the same manner as receipt of interest income accruing and arising in the

next period.

17.21 The debits made in the interest income account through above entries would

be for a temporary period and would automatically be set-off when credits

shall be given in the next accounting period. Through this, interest of Rs.

7,500 is recognized as an income of the current accounting period and not

as an income of the next accounting period when money is actually

received.

17.22 Investments may be held to maturity or may be disposed before the maturity

date. On disposal of investment, the Municipality may either realize a profit

or loss depending on whether the amount received on disposal of

investment is more or less than the cost of investment. In case of Municipal

Fund Investment, the profit earned or loss incurred on disposal of

investment shall be recorded as income or expenditure in the Income and

Expenditure Statement whereas, in case of Special Funds Investments or

Grants Investments, the profit realized or loss incurred shall be adjusted in

the Special Fund or Grant.

In case the investment is disposed at cost, the Accounts Department shall

pass the following entries for money realised:

Maturity/Disposal of Investment

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17.23 Profit or Loss arising on disposal of Special Funds Investments and Grants

Investments shall be updated in the Special Funds Register maintained in

Form SF-1, Grants Register maintained in Form G-1.

17.24 All long-term investments shall be carried / stated in the books of accounts at

their cost. In the case of the market values being less than the carrying value

of the investments at the period, the diminution in the value of investments

will be accounted as charge to the Income and Expenditure Statement in

the case of Municipal Fund Investment or to respective funds account as the

case may be.

17.25

Short-term investments shall be carried at their cost or market value (if

quoted) whichever is lower.

17.26

At the end of the financial year, the Accounts Department has to ascertain

whether any amount is to be provided towards diminution or decline in value

of the investments. The provision required in accordance with the

accounting principle shall be calculated investment wise. The total amount

of provision so calculated would then have to be compared with the

balances in the 'Accumulated Provision for Decline in Value of Investments'

accounts. Wherever balances fall short of the amount of provision

calculated, an additional provision for such shortfall is created and where

the balance in accumulated provision for investments account exceeds the

provision calculated, such excess in the books would have to be written

back. For the purpose of calculation for provision, calculation sheet as

provided in Form IN-2 shall be used. To record the diminution in value of

long-term investments and fall in the value of short-term investments, the

Accounts Department shall pass the following entries:

In case of Municipal Fund Investments

* In the case of long-term investment the account to be credited is 'Accumulated

Provision' (under the account head 417-90-(a) and the Investment value will be

shown net of the balance in this account).

Valuation of Investments

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ii.

In case of Special Funds Investments

* Specify the name of the Special Fund

** In the case of long-term investment the account to be credited is 'Accumulated

Provision' (under the account head 416-90-(a) and the Investment value will be

shown net of the balance in this account).

iii.

In case of Grant Investments

* Separate accounts shall be maintained for investments made from different

grants for specific purposes, such as, Grants from Central Government, State

Government and Others.

** In the case of long-term investment the account to be credited is 'Accumulated

Provision' (under the account head 416-90-(a) and the Investment value will be

shown net of the balance in this account).

17.27 Investments, after provision for diminution shall be carried in Financial

Statements at the reduced value.

17.28 Any appreciation in market value of both short-term and long-term

investments over the cost of investments shall be ignored.

If the

appreciation is in respect of investments for which provision for diminution in

value or fall in value was made in earlier years, the value of the said

investments shall be appreciated by an amount not greater than the

provision for diminution / fall in value made in earlier years. To record the

appreciation in value of investment, the Accounts Department shall

pass the following entries:

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1237

Provision' (under the account head 416-90-(a) and the Investment value will be

shown net of the balance in this account).

Note: Restricted to increase in value of Grant investments for which diminution

provision was provided in earlier years.

17.29

Investments, whose value has appreciated on account of reversal in

diminution in value, shall be disclosed in the Financial Statements at their

increased value.

17.30 The following internal controls shall be observed by the Municipalities:

The Accounts Officer shall ensure that investments are made as per the

laws applicable;

At the end of every month, theAccounts Officer or other officer designated in

this behalf shall reconcile the ledger balance of various Investment

Accounts with the Investment Register;

The Chief Municipal Officer shall verify every security or investment

periodically and at least once in every quarter and reconcile the balance as

denoted in the investments with the balance in ledger accounts. Each of the

investment certificate/instrument/document

shall

tallied

with

the

Investment Register;

The Accounts Officer or other officer designated in this behalf shall review

the Investment Register on a weekly basis to identify and list investments

maturing within the next two weeks for information of the Chief Municipal

Officer;

The Accounts Officer shall ensure that interest/dividend on investments is

actually received as per the terms of the investments;

The Accounts Officer shall ensure that the Investments at the end of the

financial year are valued at cost or market price, whichever is less. Further,

they shall ensure that Investments are not stated over the original cost of

acquisition;

In addition to the reports specified in this manual, the Chief Municipal

Officer

shall specify such appropriate calendar of returns /reports for

monitoring.

17.31 All Reconciliation Statements shall be certified by the Chief Municipal

Officer andAccounts Officer.

17.4.

Internal Controls

17.5.

Presentation in Financial Statements

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1239

ChapterEighteen

18.

Loans &Advances Granted By the Municipalities

This chapter on Loans &Advances Granted is aimed at…

By the end of this chapter, you should…

18.1.

Introduction

18.2.

Accounting Principles

Making

you aware of the basic accounting principles & procedure for

recording transactions relating to Loans &Advances given and,

Familiarizing you with accounting System for Loans &Advances.

Be aware of accounting system for recording, classifying transaction

relating to Loans &Advances given and,

Appreciate the concepts and underlying principles.

18.1

This chapter contains the recommended accounting system for transactions

relating to loans given to others including any boards/undertakings set up by

the Municipality. Loans and advances provided to employees and

contractors /suppliers are covered in Chapter 13 and 11 respectively.

18.2

Municipalities may lend loans out of General funds as per the rules and

provisions of the Act governing the Municipalities. Municipalities may also

advance out of Specific Funds / Grants received for long-term projects if the

terms and conditions of the Fund/Grant provide for the same.

such

cases,

interests earned

on the loans and advances

lent

out

the

Specific Project Fund/Grant shall be credited to these Funds/Grants

account.

18.3

The following Accounting Principles shall govern the recording, accounting

and treatment of transactions relating to loans provided by Municipalities.

Interest/penal interest on loans shall be recognized as and when due.

At period- ends, interest shall be accrued up to the date of the period-

end.

Interest/penal interest earned on loans given out of Specific

Fund/Grant shall be directly credited to the Specific Fund/Grant

account.

In exceptional circumstances, when the loans given to employees

cannot be recovered, it may be written off, in accordance with the laws

in force.

1246

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In respect of all other loans overdue beyond two (2) years, provision

shall be made based on the following provisioning norms:

Overdue for more than 2 years but not exceeding 3 years: 50% Overdue for more

than 3 years: 100% (additional 50%)

Any additional provision for loans outstanding (net on overall basis)

required to be made during the year shall be recognized as

expenditure and any excess provision written back during the year

shall be recognized as income of the Municipality.

Write-offs of bad and doubtful loans shall be adjusted against the

provisions made and to that extent, loan outstanding get reduced. In

case of inadequate provisions, the write off shall be recognized as

expenditure.

18.4

The amount of loans granted to external organizations and undertakings

shall be entered in the Register of Loans to others in Form LA–1 maintained

by theAccounts Department of the Municipality.

Recording of disbursement of loans. On disbursement of loan, the

Accounts Department shall pass the following entries:

* Specify name of the Bank andAccount number

Note: The postings in the Ledger Accounts of “Loans to Others" Account shall be

carried out as indicated in Chapter

5 – General Accounting Procedures. The postings in the Ledger Accounts shall be

similarly carried out in respect of all other accounting entries described

subsequently in this chapter. Whenever the Cash or the bank account is involved,

there will be no entry in the Journal Book.

b. Recording of recovery of loan installments:

* Specify name of the Bank andAccount number

18.3.

Accounting For Loans To Others

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1247

c. Recording of write off of doubtful or bad loans for which no provisioning

was made in the previous years:

d. Recording of write back of provision against doubtful loans to the extent of

the amount recovered:

18.6

The Municipalities in respect of Loans lent to others shall observe the

following internal controls:

a. The Loans to Others shall be entered in the 'Register of Loans to Others' in

Form LA –1 and on a monthly basis, the amount as per the register shall be

reconciled with the amounts as per the ledger accounts.

b. Also the interest accrued at the period ends shall be entered in the

registers referred above and the interest on loans as per the registers shall

be reconciled with the amount as per Interest ledger.

c.At the end of the year, an abstract of 'Loans to Others' has to be made

showing the loans outstanding at the beginning of the year, loans lent during

the year, total interests accrued during the year and total amount of

recoveries/ adjustments during the year.

d. In addition to the reports specified in this manual, the Chief Municipal

Officer of the Municipality shall specify such appropriate calendar of returns

/reports for monitoring.

18.7

All the Reconciliation Statements shall be certified by the Chief Municipal

Officer andAccounts Officer.

18.8

The various heads of accounts used for the accounting of Loans to Others

shall be reflected in the Financial Statements or the Schedules attached to

the Financial Statements of the Municipality. All such statements and

schedules should be affixed with signature and seal of designated

authorities.

18.5.

Internal Controls

18.6.

Presentation in Financial Statements

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1249

ChapterNineteen

19.

Special Funds

This Chapter on Special Funds aims to…

By the end of this chapter, you should…

19.1.

Introduction

19.2.

Accounting Principles

Provide knowledge on

Accounting System for transactions, applicable

Accounting

Policies,

Accounting

procedure

and

Internal

control

requirements relating to Special Funds Constituted by the Municipalities.

Be aware of the Accounting System, Policies, Procedures and area and

nature of Internal Control in relation to the Special funds.

19.1

This chapter contains the recommended accounting system for transactions

relating to Special Funds, other than the Funds for which separate books

are required to be maintained under Sec 86 of the Bihar MunicipalAct 2007.

19.2

Municipalities may, as per relevant statute, constitute Special Funds for any

purpose mentioned in the statute. The statute may also prescribe the

manner in which such funds shall be constituted and disposed off.

19.3

Special Funds are created for objects for which it is considered essential to

allocate separate funds from the Municipal Funds or by earmarking certain

percentage of specific receipts of the Municipality for example –Sinking

Fund. A separate account may be created and all moneys collected for the

specific purpose shall be transferred to the Special Funds Account. All

expenditures incurred for the specific purpose shall be debited to the

respective fund accounts.

19.4

The accounting procedure and entries for creation/addition to sinking fund

and its utilization, investments made from fund and other related aspects

are described in Chapter 20 on Borrowings, reference to which is invited.

This chapter essentially covers the accounting procedures in respect of

other Special Funds only.

19.5

The

following

Accounting

Principles

shall

govern

the

recording,

accounting and treatment of transactions relating to Special Funds:

Special Funds shall be treated as a liability on their creation.

Income on investments made from Special Fund shall be recognized

and credited to Special Fund, whenever accrued. Profit/loss, if any,

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arising on disposal of investments made from the Special Fund shall

be recognized and credited/debited to Special FundAccount.

Any

expenditure

revenue

nature,

which

incurred

specifically on scheme/project for which a Special Fund has been

created, shall be charged to that Special Fund.

On completion of the construction of a fixed asset and/or on

acquisition of a fixed asset out of a Special Fund, the amount

equivalent to the cost of such fixed asset shall be transferred from

the respective Special Fund to the Special Fund (Utilized).

19.6

This section describes the records, registers, documents, forms, accounting

entries, etc., in respect of accounting for transactions related to Special

Funds. For the purposes of accounting of transactions related to Special

Funds, there are certain forms, registers, etc., which are specific to Special

Funds, e.g., Special Funds Register – (Form SF-1). This is annexed to this

chapter and is prefixed “SF”.

19.7

Special Funds are created as an appropriation from the Municipal Fund.

Each of the Special Funds shall be represented by a separate Bank

Account. On creation of the fund, money shall be transferred from the Main

Bank Account to Special Fund Bank Account. The Accounts Department

shall maintain a Special Fund Register in Form SF-1 where details of each

fund created, expenditure incurred in respect of each fund, etc., is

separately recorded.

a. On creation of Special Funds. The Accounts Department shall enter the

details of the order approving the creation of fund in the Special Fund

* Specify the name of the Special Fund

Note: The postings in the Ledger Accounts of “Municipal Fund” Account and

“Special Fund” Account shall be carried out as indicated in Chapter 5 – General

Accounting Procedures. The postings in the Ledger Accounts shall be similarly

carried out in respect of all other accounting entries described subsequently in this

chapter. Whenever, the Cash or the bank account is involved, there will be no entry

in the Journal Book.

19.3.

Accounting Records & Procedures

19.4.

Creation of Funds

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1255

b. Recording of contribution to Special Funds from earmarked collection:

The Accounts Department as per the decision of the Municipality shall

transfer the earmarked collection accounted as revenue to the Special

Funds. Accounting entry for transfer of these amounts to Special Fund is as

follows:

* Specify the name of the special fund

b. Recording of transfer of money to Designated Special Fund Bank

Account. For transferring the funds to a separate bank account, Accounts

Department shall transfer the amount from Main Bank Account to Special

Fund BankAccount and pass the following entry:

*Specify the name of the Bank andAccount number

Note:ASeparate Bank Book shall be maintained for Special Funds.

19.8

Special Funds shall be utilized for the purpose for which they are

created. The expenditure incurred could be either revenue or capital

expenditure. The accounting procedure to be followed is described below.

a. The accounting procedure to be followed in respect of revenue

expenditure incurred against Special Fund shall be the same as what is

described in Chapter 11 on Public Works for repairs and maintenance

expenditures, Chapter 12 on Stores for stores purchased, and Chapter 15

on Other Revenue Expenditures for other revenue expenditures.

b. Payment of advance to contractor/supplier in respect of a Special Fund.

Any advance made to a supplier/contractor in respect of a project/scheme to

be carried out against a Special Fund, shall be payable from the Designated

Special Fund Bank Account only and not from the Main Bank Account. The

entry for this shall be the same as described in section “Advance p a i d

t o

contractors / suppliers”.

c. Recording of liability on receipt of contractor/supplier bill. On receipt of

processed bill in respect of material supplied or services rendered or works

executed which is of a revenue nature, the Accounts Department shall pass

the following entry:

19.5.

Utilisation of Funds

Utilisation of Special Fund for Revenue Expenditure

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*Specify the name of the Bank andAccount number

Recording of transfer of money from Designated Special Fund Bank

Account to Main Bank Account on utilization of Common Stores.

The

amount equivalent to the common stores utilized for the purpose of the

Special Fund shall be transferred from the Special Fund Bank Account

Main

Bank Account before issue of any common stores. Accounts

Department shall update the Special Fund Register (Form SF-1) and pass

the following entry:

*Specify the name of the Bank andAccount number

Recording of utilization of Common Stores for special funds. For common

stores consumed, theAccounts Department shall pass the following entry:

*Specify the name of the Special Fund

19.25 The accounting procedures and entries to be recorded for:

Advance provided to the contractor/supplier;

Recovery of advance provided to contractor/supplier;

Receipt of Earnest Money Deposit (EMD) from the bidders and its

refund to unsuccessful bidders;

Conversion of EMD of successful bidder into Security Deposit;

Security Deposit received from contractor/supplier;

Security Deposit deducted from the contractor's/supplier's bill;

Refund of Security Deposit;

Deduction of tax from the contractor's/supplier's bill;

Payment of amounts deducted to the relevant authorities, etc.

utilization of Special Fund for Capital Expenditure

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Shall be the same as described in the section “utilization of Special Funds for

Revenue Expenditure” above.

19.26 The following entries shall be passed for provisioning of the unpaid bills.

Recording of period-end provision for bills remaining unpaid in respect of

Special Fund expenditure. At period-end, a provision shall be made for the

revenue expenditure incurred under Special Fund but for which bills are

remaining unpaid as at the end of the accounting period. For making

provision, theAccounts Department shall pass the following entry:

Recording of payment. On payment of the expenditures in respect of which

period- end provision entry has been passed, the Accounts Department

shall pass the following entry:

*Specify the name of the Bank andAccount number

19.27 In respect of capital project / schemes, bills received in respect of works

executed or acquisition / purchase of fixed assets before the last date of the

accounting period must be processed and forwarded to the Accounts

Department for accounting and payment within 15 days from the end of the

accounting period. The accounting entry to be recorded shall be the same

as provided in para 19.20 above for progress bill in respect of capital works

being executed under Special Funds and para 19.21 above for bills in

respect of acquisition / purchase of fixed assets under Special Funds.

19.28 On closure of Special Funds. Once the purpose for which the Special Fund

created is achieved, the unutilized balance in the fund, if any, shall be

transferred from Special Fund to Municipal Fund by transferring the money

from the Special Fund Bank Account to the Main Bank Account. The

approval of the Municipality shall be obtained wherever required. The

following entries shall be passed:

19.6.

Period End Procedures

19.7.

On Closure of Funds

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*Specify the name of the Bank andAccount number

19.29 The following internal controls shall be observed by the Municipality:

The Accounts Officer shall, before transferring the money from Main

Bank Account to the respective designated Special Fund bank

account, ensure that the fund created is recorded in the Special Fund

Form No. GEN-7 prepared to record the transaction, shall provide

reference to the Special Fund Register.

The Accounts Officer and/or other officer designated in this behalf

shall ensure timely transfer of mandatory contribution to Special

Fund BankAccounts.

The Accounts Officer and/or other officer designated in this behalf,

shall ensure that the amount of Special Fund shall not be utilized for

the purpose other than for which the fund it is created.

Bank reconciliation of Special Fund Bank Accounts shall be carried

out on a monthly basis by the Chief Municipal Officer or Accounts

Officer or any duly authorized person responsible for operating the

bank account.

The Accounts Officer or other officer designated in this behalf shall

regularly match the expenditure from a Special Fund to the reduction

in the balance of the Special Fund.

At the end of every month, the Accounts Officer or other officer

designated in this behalf shall reconcile the ledger balance of the

Special Fund Account with the Special Fund Register and the

Special Fund BankAccount balance.

19.8.

Internal Controls

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ChapterTwenty

19.

Borrowings

This Chapters on Borrowing aims to…

By the end of this chapter, you should…

20.1.

Introduction

20.2.

Accounting Principles

Provide knowledge on Accounting System for transactions, applicable

Accounting

Policies,

Accounting

procedure

and

Internal

control

requirements relating to loansTaken by the Municipalities.

Be aware of the Accounting System, Policies, Procedures, area and nature

of Internal Control in relation to the loan.

20.1

This chapter contains the recommended accounting system for transactions

relating to loans received by the Municipality.

20.2

The Municipality may borrow funds, in accordance with the laws in force

either by issuing debentures, or otherwise, for the purposes specified in the

approval. These borrowings are generally secured by movable and

immovable properties vested in the Municipality. Unless specifically

approved by the Government, the loans cannot be used for any purpose

other than that specified in the approval.

20.3

Where the terms of sanction provide for the establishment of a Sinking Fund

for the repayment of loan, the Municipality shall establish it and credit to it,

funds from the Municipal Fund. Similarly, if the terms provide for a creation of

an Escrow Account for repayment of loans, the Municipality shall create it

and credit to it, the income earmarked for this.

The purpose of

establishment of a Sinking Fund or an Escrow Account is to accumulate

money, including interest, adequate to repay the loan as per the repayment

schedule.

20.4

The following Accounting Principles shall govern the recording, accounting

and treatment of transactions relating to Borrowings (Loans Received):

a. Interest expenditure on loan shall be recognized on accrual basis.

b. Interest on borrowings directly attributable to acquisition or construction of

qualifying fixed assets up to the date of commissioning of the assets shall be

capitalized.

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c. A provision shall be made for the interest accrued between the date of last

payment of interest and the date of financial statements and shall be

charged to the current period's Income and Expenditure Statement.

d. The expenditures incurred while

issuing debentures

or bonds (Issue

Expenditures) shall be deferred and amortised in equal installments over

a period of 5 years or the tenure of the loan whichever is earlier. In case, the

debentures and bonds are prematurely redeemed, the amount of issue

expenditures outstanding during the year shall be written-off and charged to

the Income and Expenditure Statement as expenditure of the year when this

happens. However, all other expenditures in respect of raising loans other

than those considered, as issue expenditures shall be expensed off in the

year in which they are incurred.

20.5

This section describes the records, registers, documents, forms, accounting

entries, etc., in respect of accounting for transactions related to Loans. For

the purposes of accounting of Loans, there are certain forms, registers, etc.,

which are specific to Loans, e.g., Register of Loans – (Form BR-1). These

(Forms BR-1 to BR-3) are annexed to this chapter and are prefixed “Loan”.

20.6

The amount borrowed as per the terms of sanction shall be entered in the

the Municipality. A separate folio shall be allotted for each loan taken. In

case, sanction has been obtained for issuing debentures, the particulars of

the debenture holder shall be recorded in the Register of Debentures in

Form BR-2. Amount received as loan shall be deposited in the Designated

Loan BankAccount.

20.7

Raising / Borrowing of Funds. On receipt of loan, the Accounts Department

shall pass the following entries:

a. In cases where debentures have been issued for raising funds.

* Specify the name of the Bank andAccount number

**Specify the percent or any other distinguishing feature of the debenture issued for

easy identification.

20.3.

Accounting Records and Procedures

.4.

Accounting For Receipt of Loan

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Note 1: The Major account head to be credited shall be 330 in the case of Un-

Secured Loans and this applies to all the entries relating to loans explained

in this Chapter.

Note 2: The postings in the LedgerAccounts of “Bonds & debentures"Account shall

be carried out as indicated in Chapter 5 – General Accounting Procedures.

The postings in the Ledger Accounts shall be similarly carried out in respect

of all other accounting entries described subsequently in this chapter.

Whenever the Cash or the bank account is involved, there will be no entry in

the Journal Book.

In cases where funds are borrowed otherwise than by issue of debentures.

*Specify the name of the Bank andAccount number

**Specify the institution from which the funds have been borrowed or any other

distinguishing feature of the loan received for easy identification.

20.8

Recording of interest accrued. For interest payment, on receipt of approval

for payment of interest from the authorities designated by the Municipality,

theAccounts Department shall pass the following entry:

20.9

No provision for interest shall be made in respect of interest free loans.

20.10 Recording of payment of interest. On payment of interest to the lenders, the

Accounts Department shall pass the following entry:

*Specify the name of the Bank andAccount number

20.11 The amount of interest remaining unclaimed or unpaid shall be treated as

Current Liability.

20.12 Recording of interest accrued but not due. For the period between the date

of last payment of interest and the date of the preparation of the financial

statements, the amount of interest accrued for the period aforesaid shall be

determined and a provision shall be made for it. The Accounts Department

shall pass the following entry:

20.5.

Accounting Of Interest Payable on Loan / Debentures

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20.13 Recording of reversal of interest provisioning. At the beginning of the new

accounting period, the provision entry made in the previous accounting

period shall be reversed and the following entry shall be passed:

20.14 Through the reversal entry, the entry for period end expenditures passed in

the current period shall be reversed in the next accounting period.

Payments made during the next accounting period in respect of the interest

shall be recorded by debits to the interest on loans/ debentures accounts in

the same manner as payment for interest accruing and arising in the next

accounting period as described in 20.11 and 20.12.

20.15 The credits made in the interest account through the above reversal entry

would automatically take care of the extra debits given in the next

accounting period.

20.16

For creation/addition to Sinking Fund. Where the terms of sanction for

raising loan or issuing debenture provides for establishment of a Sinking

Fund, an amount stipulated in the terms of sanction shall be transferred to

the Sinking Fund from the Municipal Fund at the end of the year. To

record the above, theAccounts Department shall pass the following entry:

20.17 Recording of transfer of funds from the Main Bank Account to the Sinking

Fund BankAccount. The amount so transferred to the Sinking Fund from the

Municipal Fund shall be deposited in a separate bank account. On deposit,

theAccounts Department shall pass the following entry:

20.6.

Accounting For Repayment of Loan/ Redemption of Debentures

Repayment of Loan/Redemption of Debentures in case where Sinking

Fund is established

Establishment of Sinking Fund

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*Specify the name of the Bank andAccount number

Investment of Sinking Fund

20.20 Investments made in respect of Sinking Fund shall be entered in a Sinking

Fund Investment Register (Form IN-1) (provided in Chapter 17 on

Investments).

The accounting entries/procedures to be followed for

investments of such moneys are similar to those followed in respect of other

investments. They relate to investments, maturity of investment, recording

of interest, profit/loss on sale/maturity of investments, etc. These have been

described in Chapter 17 on Investments.

20.19 Interest earned on Investments, profit/loss on disposal of Investments, if

any, shall be updated in the Register of Sinking Fund (Form BR-3).

Transfer from Municipal Fund to Sinking Fund

20.20 Recording of transfer from Municipal Fund to make good the deficit in

Sinking Fund observed during an examination of Sinking Fund investment.

On examination, if it is observed that the present value of Sinking Fund

investment is less than the value of the Fund stipulated in the terms of

sanction, the difference shall be made good from the Municipal Fund. The

Accounts Department shall pass the following entry:

20.21 Recording of transfer of Funds. The additional amount so transferred from

Municipal Fund to Sinking Fund shall be deposited to the Sinking Fund Bank

Account and accordingly following entry shall be passed:

*Specify the name of the Bank andAccount number

Repayment of Loan/Redemption of Debentures

20.22 On repayment/redemption of loans/debentures. For repayment of loans

and/or redemption of debentures, the Accounts Department shall pass the

following entries:

For repayment of loan from the Sinking Fund

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*Specify the name of the Bank andAccount number

Investment of amount lying in EscrowAccount:

20.24

Investments made in respect of Escrow Account shall be entered in an

Escrow Account Investment Register (Form IN-1) (provided in Chapter 17

on Investments). The accounting entries/procedures to be followed for

investments of such moneys are similar to those followed in respect of other

investments. They relate to investments, maturity of investment, recording

of interest, profit/loss on sale/maturity of investments, etc. These have been

described in Chapter 17 on Investments.

20.25 Interest earned on Investments, profit/loss on disposal of Investments, if

any, shall be updated in the EscrowAccount Investments Register.

20.26 Accounting and payment of interest on Loans/ Debenture/ Bonds raised/

issued will be same as provided in the section “Accounting of interest

payable on loan / debentures” above, reference to which is invited. The only

difference being payment will be out of Escrow Bank Account instead of

Main Bank Account. To record the payment the Accounts Department shall

pass the following entry:

* Specify the name of the Bank andAccount number

Repayment of Loan/Redemption of Debentures

20.27 On repayment/redemption of loans/debentures. For repayment of loans

and/or redemption of debentures, the Accounts Department shall pass the

following entries:

For repayment of loan from the EscrowAccount:

*Specify the name of the Bank andAccount number

Accounting and payment of Interest on Loans/ Debentures

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For redemption of debentures from the EscrowAccount:

*Specify the name of the Bank andAccount number

20.28 Recording of repayment of loan or redemption of debenture. Where Sinking

Fund is not established, the loan shall be repaid or debentures

redeemed

from the Municipal Fund as per the terms of the agreement entered into and

the following entry shall be passed:

*Specify the name of the Bank andAccount number

20.29 Recording of Loan Issue Expenditures. The Municipality may incur

expenditures such as credit rating fees, security creation fees, stamp duty,

and guarantee commission, etc., at the time of raising loan or issuing

debentures. These expenditures shall be deferred and be classified as Loan

Issue Expenditures and on payment being made; theAccounts Department

shall pass the following entry:

*Specify the name of the Bank andAccount number

20.30 Recording of amortization of Loan Issue Expenditures. The Loan

Issue Expenditures shall be amortized in equal instalments over a period of

5 years or the tenure of the loan whichever is lower. For instance, issue

expenditures of Rs. 50,000 incurred for raising loan shall be amortized over

Repayment of Loan/Redemption of Debentures in case where Sinking

Fund/Escrow

Account is not established

Accounting for Expenditure incurred in raising loans or issuing debentures

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a period of 5 years in equal instalments of Rs. 10,000/- every year.At the end

of each financial year, for amortizing the relevant portion of Loan Issue

Expenditures, theAccounts Department shall pass the following entry:

20.31 Recording of write-off of Loan Issue Expenditures. In case the loans are pre-

paid or debentures are redeemed prematurely, the balance outstanding in

the Loan Issue Expenditures shall be written-off during the year in which the

prepayment or premature redemption has been made. Continuing the

earlier illustration, in case the loans have been prepaid during the third year,

then the balance of Rs. 30,000/- lying outstanding in the Loan Issue

Expenditures shall be written-off during the third year. At the end of the

financial year, theAccounts Department shall pass the following entry:

20.32 The following internal controls shall be observed by the Municipality in

respect of Loans related transactions:

The Accounts Officer shall ensure that adequate provision is made for

the interest accrued between the date of last payment of interest and

the date of Financial Statements and is charged to the current period's

Income and Expenditure Statement.

The Accounts Officer shall carry out physical verification of Sinking

Fund Investment documents and compare with the Sinking Fund

InvestmentAccount.

The Accounts Officer shall monitor the funds borrowed and ensure

proper utilization of funds.

The Accounts Officer shall ensure that the present value of the Sinking

Fund investment ties up with the value of the Fund as per the

Government's sanction. If any mismatch is observed, adequate funds

shall be transferred from the Main Bank Account to Sinking Fund Bank

Account.

TheAccounts Officer shall ensure that the transfers to EscrowAccount

out of income collected are as per the conditions of borrowings.

The Chief Municipal Officer shall ensure the loans raised are utilised for

the purpose for which they are borrowed. In case of any diversion, the

Government shall take the appropriate action against the Chief

Municipal Officer.

20.7.

Internal Controls

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The Chief Municipal Officer shall ensure that the funds raised from

borrowings are utilized for the specified purpose without delay.

In addition to the reports specified in this manual, the Chief Municipal

Officer shall specify such appropriate calendar of returns /reports for

monitoring.

20.33 All Reconciliation Statements shall be certified by the Chief Municipal

Officer andAccounts Officer.

20.34 The various heads of accounts used for the accounting of Loans shall be

reflected in the Financial Statements or the Schedules attached to the

Financial Statements of the Municipality. All such Financial Statements and

schedules should be affixed with signature and seal of designated

authorities.

20.35 The schedule of Income and Expenditure Statement in respect of

Loans is provided below.

20.8.

Presentation in Financial Statements

Schedule I-13: Interest & Finance Expenditures

Schedule I-16 - Schedule of Provisions & Write off

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ChapterTwenty One

21.

Lease & Hire Purchase

This chapter on Lease & Hire Purchase is aimed at…

By the end of this chapter, you should…

21.1.

Introduction

Making

you aware of the basic accounting principles & procedure for

recording transactions relating to Lease and hire purchase and,

Familiarizing you with accounting system for Purchase or sale of Fixed

Assets under lease and hire purchase.

Be aware of accounting system for recording, classifying transaction

relating to Lease and hire purchase and,

Appreciate the concepts and underlying principles of lease and hire

purchase transactions.

21.1

This chapter contains the recommended accounting system for transactions

relating to fixed assets purchased or sold under hire purchase and leases by

the Municipalities in Bihar.

21.2

A lease is an agreement whereby the lessor conveys to the lessee in return

for a payment or series of payments the right to use an asset for an agreed

period of time.

21.3

Alease is classified as a finance lease if it transfers substantially all risks and

rewards incident to ownership. All other leases are classified as operating

leases. Classification is made at the inception of the lease. Whether a lease

is finance lease or an operating lease depends on the substance of the

transaction rather than the form. Contextually under finance lease

agreement the ownership passes on to the lessee on completion of the

lease and in the case of an operating lease the ownership always remains

with the Lessor.

21.4

Hire purchase agreement is a contract, more fully called contract of hire with

an option of purchase, in which a person hires goods for a specified period

and at a fixed rent, with the added condition that if he retains the goods for

the full period and pay all the Installments of rent as they become due the

contract shall determine and the title vest absolutely in him.

21.5

Accounting of leases and hire purchase transactions shall be divided into

the following situations:

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Finance lease in the books of the Municipality when it is the lessee.

Operating lease in the books of the Municipality when it is the lessor.

Finance lease in the books of the Municipality when it is the lessor

Operating lease in the books of the Municipality when it is the Lessee

Hire Purchase in the books of the Municipality when it is the buyer.

Hire Purchase in the books of the Municipality when it is the seller.

21.6

Considering the general position Municipality as lessee in the case of

Finance leases and lessor in the case of Operating lease are provided in this

manual. While both situations are covered in respect of Hire Purchase.

21.7

This section describes the records, registers, documents, forms, accounting

entries, etc., in respect of accounting for transactions related to Fixed

Assets under lease and hire purchase. For the purposes of accounting of

Fixed Assets under a lease or hire purchase all the forms, are the ones

generally applicable in respect of the transactions of the Municipalities.

21.8

The following Accounting Principles shall govern the recording, accounting

and treatment of transactions relating to Fixed Assets acquired/given under

Lease and Hire Purchase:

Finance lease in the books of the Municipality when it is the lessee

At the commencement of the lease term, finance leases shall be

recorded as an asset and a liability. Such recognition shall be at an

amount equal to the cost.

II.

Finance lease payments shall be apportioned between the finance

charge and the reduction of the outstanding liability. The finance

charge shall be allocated as to produce a constant periodic rate of

interest on the remaining balance of the liability for each of the period.

III.

Depreciation on such assets shall be provided at the same rates as

incase of owned assets.

Operating lease in the books of the Municipality when it is the lessor

Assets given under operating lease shall be accounted as own assets

in the same manner similar to any other fixed assets owned and used

by the Municipality.

21.2.

Accounting RecordsAnd Procedures

21.3.

Accounting principles:

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II.

Lease income from operating leases shall be recognized as income on

a straight-line basis over the lease term. Lease income shall be

accrued on the respective due dates.

III.

Any amount incurred that results in improvement or increase of the

useful life of the assets under operating lease shall be capitalized as

like any other asset used by the Municipality for its own operations.

IV.

Depreciation on such assets shall be provided at the same rates as in

case of owned assets.

Hire purchase in the books of the Municipality when it is the buyer

The purchase price shall be capitalized as the cost of fixed assets at

the time of entering into the Hire Purchase agreement.

II.

Hire Purchase (HP) Installments shall be apportioned between the

finance charge and the reduction of the principal outstanding. The

finance charge shall be allocated so as to produce a constant periodic

rate of interest on the remaining balance of the liability.

III.

The total amount of interest portion out of the 'HP Payable' shall be

accounted by debiting to a control account under current assets. This

amount will be adjusted on accounting of finance charges.

IV.

The depreciation principle for assets purchased under HP should be

Consistent with that for owned assets.

Hire purchase in the books of the Municipality when it is the seller

The sale price (including the interest portion) shall be accounted

as receivable from HPagreement;

II.

HP Installments shall be apportioned between the interest income and

the reduction of the principal amount receivable (the finance income

shall be allocated so as to produce a constant periodic rate of

interest on the remaining balance of the receivable);

III.

The total amount of interest portion out of the 'HP Receivable' shall be

accounted by crediting to a control account under current assets. This

amount will be adjusted while accounting for Interest Income.

21.4.

Accounting for Finance Lease in the Books of the Municipality When It Is the

Lessee

21.9

Recording of purchase of FixedAssets: Delivery / installation of fixed assets

purchased under a 'Finance Lease' shall be as per the agreement. To record

Accounting forAcquisition/Purchase of FixedAssets

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the purchase of the fixed assets under a finance lease, the Accounts

Department shall pass the following entry:

(a) – Insert minor and detailed head of account as applicable

* All the fixed assets belonging to a class of assets shall be accounted under that

asset class. For instance, the acquisition of a building for any purpose shall be

accounted under the asset head of Buildings.

Note: The postings in the Ledger Accounts of “Fixed Asset” Account, “Lease

Charges Payable”, “Interest Control

Payable” Account shall be carried out as indicated in Chapter 5 –General

Accounting Procedures.The postings in the

Ledger Accounts shall be similarly carried out in respect of all other accounting

entries described subsequently in this chapter. Whenever, the Cash or the Bank

account is involved, there will be no entry in the Journal Book.

21.10 'Interest control payable – Leases account' is in the nature of a control

account, which represents an equivalent amount of unpaid interest portion

included in the 'Lease Charges Payable'. The balance in this account gets

reduced at the period ends by accounting for the finance charges portion of

the lease payments dues for the period.

21.11 The periodical lease payments shall be accounted as per the lease

agreement, the accounting entry for periodical lease payment is as follows:

* Specify names of the Bank andAccount number

Lease payments

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Finance Charges

Depreciation Charge

21.5.

Accounting for Operating Leases in the Books of the Municipality

When It Is the Lessor

Lease rental income

21.12

The portion of finance charges out of the lease payments due for the

current period shall be identified at the period ends and accounted as

finance charges for the period. The accounting entry for recording the

finance charges is as follows:

21.13 At the end of the accounting year, depreciation shall be provided on each

class of fixed assets under finance lease at the prescribed rates. The

amount of depreciation to be provided each year shall be computed by

applying the depreciation rate to the cost of acquisition of the Fixed Assets.

The calculation and accounting of depreciation shall be same as explained

in Chapter 16 on FixedAssets.

21.14 Recording of accrual of lease rental: The lease rentals due for the period

shall be accrued in accordance with the lease agreement. For example, if

there is an agreement for rental of Furniture under an operating lease for a

monthly rental, it shall be accounted on a monthly basis. The accounting

entry for this is as follows:

21.15 Recordings of receipt of lease rentals: The lease rentals shall be received in

accordance with the lease agreement. The accounting entry for this is as

follows:

* Specify name of the Bank andAccount number

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21.16 Accounting of Fixed assets and depreciation: Accounting treatments for the

fixed assets given under an operating lease and depreciation on those

assets shall follow the same principles and procedures as laid down in

Chapter 16 on FixedAssets.

21.17 Accrual of lease rentals: The Accounts Department shall identify the total

lease rentals due for the period under reporting and compare the same with

the lease rental income recognised till date in the books and account for

differences if any.

21.18 The HP agreement may have clauses for down payments either before or

after delivery or receipt of the asset depending on the terms of the HP

agreement.

21.19 To record the down payment made, the following entry shall be passed:

* Specify Name of the Bank andAccount number

21.20 Recording of purchase of Fixed Assets: To record the purchase of the Fixed

Asset under a hire purchase agreement, the Accounts Department shall

pass the following entry:

Period end procedures

21.6.

Accounting Of Hire Purchase (Hp) In the Books of Municipality When It

Is the Buyer

Down payment against purchase ofAsset under Hire purchase agreement

Accounting forAcquisition/Purchase of FixedAssets

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HPInstallments

Finance Charges

Depreciation Charge

Period end procedures:

ACCOUNTING

HIRE

PURCHASE

(HP)

THE

BOOKS

THE

MUNICIPLAITYWHEN IT IS THE SELLER

Down payment received under Hire purchase agreement

21.21The accounting entry for the payment of installment is as follows:

* Specify names of the Bank andAccount number

21.22 The portion of interest out of the 'HP payable' due for the period under

reporting shall be identified at the period ends and accounted as 'finance

charges for that period. The accounting entry for recording the interest

charges are as follows:

21.23 At the end of the accounting year, depreciation shall be provided on each

class of Fixed Asset purchased under HP at the prescribed rates. The

amount of depreciation to be provided each year shall be computed by

applying the depreciation rate to the cost of the Fixed Assets. The

calculation and accounting entries for Depreciation on Fixed Assets

purchased under HP shall be same as explained in para 21.17 of Chapter 16

on FixedAssets.

21.24

Recording of interest portion of the Instalments due appropriately: The

Accounts Department shall identify the interest portion of the Instalments

payable for the period under reporting and accordingly account for the

interest income for the period.

21.25 The HP agreement may have clauses for down payments to be received from

the buyer up-front either before or after delivery of the asset depending on

the terms of the HP agreement. The accounting entry to record the same

shall be as follows:

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Period end procedures

INTERNALCONTROLS

21.29

Recording of interest portion of the Instalments due appropriately: The

Accounts Department shall identify the interest portion of the installment

receivable for the period under reporting and accordingly account for the

Interest Income for the period.

21.30 The following internal controls shall be observed by the Municipalities:

For Finance lease /Hire purchase in the books of the Municipality when it is

the lessee/buyer

TheAccounts Officer shall ensure that the 'purchase of fixed assets' under a

finance lease or HP and the terms (lease/HP rentals, lease/HP periods and

interest rate) of the lease/HP agreement is approved before recording the

capitalization.

The Accounts Officer shall ensure that the interest charges included in the

Lease Charges/HP Payable for the period under reporting are accounted

appropriately.

The Accounts Officer shall ensure that penalties or additional interests on

account of delay in installment dues are provided as per the Lease /HP

agreement

For Operating Leases in the books of the Municipality when it is the lessor

The Accounts Officer shall ensure that lending the 'fixed assets' under a

operating lease and the terms (lease rentals, lease periods) of the lease

agreement are approved before recording of any lease rental income.

The Accounts Officer shall ensure that penalties or additional interests on

account of delay in instalment dues are raised timely and accounted as per

the Lease agreement.

The Municipality shall have a system of conducting physical verification of

fixed assets throughout the year so that each fixed asset is verified at least

once during the year. Additionally, a periodical confirmation of the assets

held under operating lease from the lessee shall also be obtained.

Any discrepancies with the Fixed Assets Register and the physical

verification sheets or confirmation shall be reconciled.

The Accounts Officer shall ensure that the fixed assets given under

operating leases are updated in the Register of Immovable Properties with

the name of the lessee and location.

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c. For Hire Purchase in the books of the Municipality when it is the Seller

The Accounts Officer shall ensure that 'sale of fixed assets' under a hire

purchase agreement and the terms (HP Instalments, periods and interests)

of the agreement are approved before recording the sale of assets.

The Accounts Officer shall ensure that the interest income included in the

HP Instalments due for the period under reporting are accounted

appropriately.

The Accounts Officer shall ensure that penalties or additional interests on

account of delay in installment dues are levied and accounted as per the HP

agreement.

21.31 The various heads of account used for the accounting of Fixed Assets shall

be reflected in the Financial Statements or the Schedules attached to

the Financial Statements of the Municipalities.All such Financial statements

and schedules shall be affixed with signature/seal of authorised officer.

21.32 The schedule of Income and Expenditure Statement in respect of Fixed

Assets under a finance lease is provided below.

21.34 The Balance Sheet abstract in respect of FixedAssets provided below.

Presentation in financial statements

Schedule I-3: Schedule of Rental Income from Municipal Properties

Schedule I-8: Schedule of Interest Earned

Schedule I-13: Schedule of Interest & Finance Expenditures

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ChapterTwentyTwo

Special Transactions

This chapter on Special transaction is aimed at…

By the end of this chapter, you should…

22.1.

Introduction

22.2.

Accounting Principles

Making

you aware of the basic accounting principles & procedure for

recording transactions of unusual nature and,

Familiarizing you with accounting system for SpecialTransactions.

Be aware of accounting system for recording, classifying transaction

relating to Special in nature i.e., unusual and,

Appreciate the concepts and underlying principles.

22.1

Often Municipalities have transactions which are not of usual nature. These

are referred to as SpecialTransactions.These could include:

Fixed assets created on behalf of Municipalities by an executing agency,

from the funds directly disbursed to them by the Government, or;

ii.

Grants given by Municipalities to voluntary organizations, institutions

running homes for physically handicapped persons, etc.;

iii.

Contributions made by Municipalities in creation of assets not owned by it;

iv.

Joint Venture Investments.

22.2

This chapter contains recommended accounting system for each of the

above transactions.

22.3

The Accounting Principles governing the recording, accounting and

treatment of transactions coming under Special Transactions are similar to

those prescribed in similar situations in the other chapters of this Accounts

Manual. For instance:

Accounting Principles relating to construction of fixed assets and their

repairs and maintenance shall be the same as what is described in Chapter

11 on Public Works;

Accounting Principles in respect of procurement and consumption of Stores

shall be the same as what is described in Chapter 12 on Stores;

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Accounting Principles in respect of grants received shall be the same as

what is described in Chapter 10 on Grants;

Accounting Principles in respect of Borrowings (Loans Received) shall be

the same as what is described in Chapter 20 Borrowings;

Accounting Principles in respect of Investments and accrual of interest shall

be the same as what is described in Chapter 17 on Investments;

Accounting Principles in respect of fixed assets and depreciation

provisioning shall be the same as what is described in Chapter 16 on Fixed

Assets;

Accounting Principles in respect of loans and advances shall be the same as

what is described in Chapter 18 on Loans and advances.

22.4

This section describes the records, registers, documents, forms, accounting

entries, etc., in respect of accounting for transactions related to Special

Transactions. For

the

purpose

accounting,

the

Form

SPL-1

specific

Grants

provided

to voluntary organisations, institutions

running homes for physically handicapped, etc. This form is annexed to the

chapter and prefixed “SPL”.

22.5

Under certain schemes sanctioned by the Government, the Municipalities

may have assets created by an executing agency, on their behalf. These

projects may be funded by one or more of the following sources:

Loans;

Grants from Government; or

Own contribution, i.e., contribution by the Municipalities. In accordance with

a scheme sanctioned, the Municipalities may raise a loan for the purpose of

execution of an approved project. The loan may either be disbursed to the

Municipalities, which will then utilize it for execution of the scheme

(accounting procedure and accounting entries in respect of which has been

described in Chapter 20 on Borrowings, or may be disbursed directly to an

executing agency. Likewise, Grants may be either disbursed to the

Municipalities (accounting procedure and accounting entries in respect

of which has been described in Chapter 10 on Grants) or may be disbursed

directly to an executing agency.

22.6

This

section

describes

the

accounting

procedures

and

entries

situations in which loans and grants are disbursed directly to an executing

22.3.

Accounting Records and Procedures

Creation of FixedAssets by an ExecutingAgency

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agency on behalf of a Municipality. There could be situations in which a

large project is executed by an executing agency for the common benefit

of more than one Municipality. The accounting entries in respect of a

particular Municipality's share in such situation are also explained, in this

chapter.

22.7

This is explained with the help of an illustration. Suppose a Water Works

Scheme for Rs. 1.5 crores is sanctioned of which Rs. 1 crore would be

receivable as loan and Rs. 40 lakhs as grant from Government and the

balance

would

contributed

the Municipality. The said scheme

would be executed by an independent organisation i.e. the executing

agency, on behalf of the Municipality. The amount of loan and grant would be

directly disbursed to the executing agency and the Municipality would also

remit its own contribution to the executive agency. The scheme of entries

outlined below shall be passed for all projects executed by an executing

agency in respect of which funds are directly disbursed to the executing

agency.

22.8

Recording

of direct

disbursement

of Loan.

On receipt

of intimation of

disbursement of loan to an executing agency, the Accounts Department

shall pass the following entry:

* Specify name of the Project under execution and the ExecutingAgency executing

it.

** Specify the institution from which the funds have been borrowed or any other

distinguishing feature of the loan raised for easy identification.

Note: The postings in the Ledger Accounts of "Advance against Project Account

and “Loan “Account shall be carried out as indicated in Chapter 5 –General

Accounting Procedures. The postings in the Ledger Accounts shall be similarly

carried out in respect of all other accounting entries described subsequently in this

chapter. Whenever, the Cash or the Bank account is involved, there will be no entry

in the Journal Book.

22.9

Recording of direct disbursement of Grant. For grants disbursed directly to

the executing agency, on receipt of intimation from the government or

executing agency, theAccounts Department shall pass the following entry:

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* Specify name of the Project under execution and the ExecutingAgency executing

it.

22.10 Recording of remittance of Municipalities' own contribution. In accordance

with the terms of a sanctioned scheme, funds may be remitted by the

Municipalities as their contribution to executing agency. On transfer of

funds, theAccounts Department shall pass the following entry:

* Specify name of the Project under execution and the ExecutingAgency executing

it.

** Specify name of the Bank andAccount number

22.11 Recording of accrual and payment of interest. Interest on funds borrowed

shall be accrued and paid as per the terms of the agreement. In such cases,

the interest amount is paid to the executing agency, which in turn would pay

to the lender. For accounting of interest accrued and its subsequent

payment, theAccounts Department shall pass the following entries:

On accrual of interest:

* Specify name of the Project under execution and the ExecutingAgency executing

it.

On payment of interest:

* Specify name of the Bank andAccount number

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22.12 Recording of repayment of loan. In such cases, loan instalments may be

paid to the executing agency for further payment to the lender. On payment

of loan instalment, the Accounts Department shall pass the following

entries:

* Specify the institution from which the funds have been borrowed or any other

distinguishing feature of the loan raised for easy identification.

**Specify name of the Bank andAccount number

22.13 Recording of capitalization of asset under construction. On completion of

construction and on receipt of Work Completion Certificate from the

executing agency, for capitalization of the work executed, the Accounts

Department shall pass the following entry:

* Specify name of the Project under execution and the ExecutingAgency executing

it.

22.14 Recording of transfer of Grant to Capital Contribution: On completion of

construction and on capitalization of the fixed asset, the amount received as

Grant shall be transferred to Capital Contribution. For this the Accounts

Department shall pass the following entry:

22.15 Municipalities maybe required opening a separate designated Bank account

for depositing funds received from Government, both loans and grants,

aimed

towards

development

Municipalities

through

creation

fixed assets. Further, the Municipalities may be required to contribute

Revolving Fund

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1301

certain percentage of the project cost towards the scheme sanctioned,

which shall be deposited in the designated Bank account.

22.16 The amount deposited in the designated Bank account shall be utilized only

for the purposes specified in the scheme sanctioned. Interest on loan and

repayment of loan instalment shall be made from the Designated Revolving

Fund BankAccount. The deficit in the designated Bank account, if any, shall

be met from the Municipality's Main BankAccount.

22.17 This is explained with the help of an illustration. Suppose a Scheme has

been formulated under a special programme approved by the Government

for construction of a public facility. The cost of the project is Rs. 1 crore of

which Rs. 25 lakhs would be received as loan and Rs. 15 lakhs as grant from

Government. The Municipalities shall contribute

the

balance.

The

amount

received

loan and

grant

together

with Municipalities

own contribution shall be deposited in a separate designated Bank

account. Scheme of entries similar to those outlined below shall be passed

for any project executed under any Revolving Fund.

22.18 Recording of receipt of Loan. The accounting procedures in relation to loan

received from the Government, payment of interest accrued on loan and

repayment of loan has been described in Chapter 20 on Borrowings. On

receipt of loan, theAccounts Department shall pass the following entry:

*Specify name of the Bank andAccount number

**Specify the institution from which the funds have been borrowed or any other

distinguishing feature of the loan raised for easy identification. Also specify the

name of the project.

22.19 Recording of receipt of Grant. On receipt of grant from the Government, the

Accounts Department shall pass the following entry:

*Specify name of the Bank andAccount number

** Specify the name of the Fund

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22.20 Recording of remittance of Municipality's own contribution. Contribution of

the Municipalities shall be transferred from the Main Bank Account to the

Designated Revolving Fund Bank Account. On transfer of funds, the

Accounts Department shall pass the following entries:

For transfer of funds from Municipal Fund to Revolving Fund:

For recording transfer of money:

*Specify name of the Bank andAccount number

22.21 Municipalities may execute/operate the scheme by employing its own

resources or outsourcing through tender. The accounting procedures and

accounting entries in relation to following have been described in Chapter

19 on Special Funds read with Chapter 11 on Public Works:

a. Receipt of Earnest Money Deposit (EMD) from the bidders and its refund to

unsuccessful bidders;

b. Conversion of EMD of successful bidder into Security Deposit and receipt of

Security Deposit in advance;

c. Provision ofAdvance to the contractor;

d. Bills raised by the contractor for work executed and recording of capital

work- in-progress;

e. Payment of bills raised by the contractor after deducting Security Deposit;

and

Refund of Security Deposit received/deducted from the running account

bills.

22.22 Any money received, including Security Deposits received from the tenants,

from the properties constructed under the scheme shall be deposited in the

Designated Revolving Fund Bank Account. If any revenue earned is

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1303

credited to the Main Bank Account, the Accounts Department shall, at the

end of every month, identify the transactions pertaining to the Revolving

Fund and transfer the equivalent amount from the Main

Bank Account to

the Designated Revolving Fund Bank Account. Correspondingly, an

equivalent amount shall be transferred from Municipal Fund to Revolving

Fund. The accounting procedure and accounting entry with reference to

these has been described in Chapter 19 on Special Funds.

22.23 Recording of payment of interest and repayment of loan. Interest up to the

date of completion of construction of the qualifying fixed asset shall be

capitalized and added to the cost of fixed asset. Both the payment of interest

and repayment of loan shall be made from the Designated Revolving Fund

Bank Account. In case of deficit in the designated Bank account, payment

shall be made from the Main Bank Account. TheAccounts Department shall

pass the following entries:

For recording interest accrued:

ii. For recording payment of interest:

*Specify name of the Bank andAccount number

b. Repayment of Loan

Recording repayment of loan made from Designated Revolving Fund

BankAccount:

*Specify name of the Bank andAccount number

a. Payment of Interest

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ii. Recording of repayment of loan made from Main Bank Account in case of deficit

in Designated Revolving Fund BankAccount:

*Specify name of the Bank andAccount number

22.24 Recording of capitalization of Capital Work-in-Progress. On completion of

construction and on capitalization of Capital Work-in-Progress account, the

Accounts Department shall pass the following entry:

* Insert minor head and detailed head of account as applicable

Notes: Fixed Assets of a particular class shall be accounted under; one broad fixed

asset account head. For instance, Municipalities may have more than one hospital

building, then all the hospital buildings shall be recorded under one broad head of

Buildings – Hospitals (Code of Account 4-10-(a)). Any new hospital building

constructed, while it shall be recorded in a separate folio in the Register of

Buildings, it shall be incorporated under the account head "Buildings – Hospitals".

22.25 Recording of transfer to Special Fund (Utilized) and Capital Contribution. On

completion of construction and on capitalization of Capital Work-in-

Progress account, the Accounts Department shall transfer an amount

equivalent to the amount of Municipality's own contribution and loans repaid

from the Designated Revolving Fund Bank Account from Revolving Fund to

Special Fund (Utilised) and Grant to Capital Contribution for which the

Accounts Department shall pass the following entry:

Note: Municipalities own contribution shall be transferred to Special Fund (Utilised)

and Grant received to Capital Contribution

Investment of revolving funds

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22.26 Investments made from Revolving Fund shall be entered in Special

Funds Register maintained in SF-1 (provided in Chapter 19 on Special

Funds) and in a Special Fund Investment Register to be maintained in Form

IN-1 (provided in Chapter 17 on Investments). The accounting procedures

to be followed and the accounting entries to be passed in respect of

investments of such funds are similar to those followed in respect of other

investments. They relate to investments, maturity of investment, recording

of interest, profit/loss on sale/maturity of investments, etc. These have been

discussed in Chapter 17 on Investments.

22.27 Where the Municipalities are required to furnish any Statement of Utilisation

to the concerned authorities, the requisite details shall be collated

from the books of accounts maintained by theAccounts Department.

22.28 The Accounts Department shall maintain a Register in Form SPL-1 for

Grants given. The details of the grants sanctioned shall be recorded in the

22.29 Municipality may provide the following recurring and non-recurring grants:

a. Revenue grant in the form of reimbursement of monthly expenditures of the

voluntary

organizations,

institutions

running

homes

for

physically

handicapped persons, etc.;

b. Revenue grant for any other revenue expenditure of the voluntary

organizations, institutions running homes for physically handicapped

persons, etc.;

c. Capital grant for purchase/construction/modifications of any assets of the

voluntary organizations, institutions running homes for physically handi

capped persons, etc.

22.30 The accounting entries in the books of the Municipalities relating to grants

given, both Revenue Grant and Capital Grant is as follows:

* Specify the name of the voluntary organizations

** Specify name of the Bank andAccount Number

22.4.

Grants Given

22.5.

Contributions Made Municipalities in Creation ofAssets Not Owned By

the Municipalities

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22.31

Municipalities may contribute as its share in some projects, which are

created by external agencies. For e.g. contribution in any infrastructure

projects like multi-modal transport. In such cases Municipality does not

have any ownership rights on the assets.

22.32 Recording of remittance of Municipality's own contribution. In accordance

with the terms of understanding, funds may be remitted by the Municipalities

as their contribution to the executing agency.

22.33 With regard to the payment made the Accounts Department shall

pass the following entry:

* Specify the name ofAccount Number of the Bank

22.34 Municipalities may also be involved in Joint venture projects. The investment

in a joint venture shall be treated as an investment of the Municipality. If

investments are in kind like contributing land for development, the

accounting treatment to be adopted will depend on agreement between

parties. Public private partnerships are one form of joint ventures.

22.35 TheAccounting procedures and principles for joint venture investments shall

be same as explained in Chapter 17 on Investments.

22.36 The period end procedure for work executed but in respect of which bills

have not been paid shall be the same as described in Chapter 11 on Public

Works.

22.37 The period end procedure for materials received but in respect of which bills

have not been paid and valuation of closing stock shall be the same as

described in Chapter 12 on Stores.

22.38 At the end of the accounting period, for work executed relating to Grants, the

Accounts Department shall pass the entries referred to in Chapter 10 on

Grants.

22.39 At the end of the accounting period, the Accounts Department shall, for the

interest accrued on loans raised, pass the accounting entries referred to in

Chapter 20 on Borrowings.

22.6.

Joint Venture

22.7.

Period End Procedures

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1307

22.40 At the end of the accounting period, for the value of work executed pertaining

to special fund/revolving fund, the Accounts Department shall pass the

accounting entries referred to in Chapter 19 on Special Funds.

22.41 The following internal controls shall be observed by the Municipalities:

At the end of the financial year, the Accounts Officer shall send a

balance confirmation statement to the executing agency stating

therein the amount paid by the Municipalities towards repayment of

loan and payment of interest. Further, the Statement shall state the

balance amount of loan repayable as per the Municipality's records.

On the basis of reply received, the Accounts Department shall

reconcile the difference, if any, as reported by the executing agency;

The Accounts

Officer

shall

ensure

that

the

balance

the

Designated Revolving Fund Bank Account is utilized for the purpose

specified in the scheme. He shall also ensure that any revenue derived

from the properties constructed under the scheme is deposited in the

Designated Revolving Fund BankAccount;

At the end of every month, the Accounts Officer or other officer

designated in this behalf shall reconcile the ledger balance of the

Revolving Fund Account with the records maintained in Special Fund

The Accounts Officer shall, at all times, ensure that the balances

in the Designated Revolving Fund Bank Account is adequate to

discharge the Security Deposit liability when due for payment;

In case of deficit in the Designated Revolving Fund Bank Account,

Municipalities shall ensure that the same is made good from the Main

BankAccount at the earliest;

The Accounts Officer shall ensure deposit of any revenue received

from the properties constructed under the terms of Revolving Fund in

the Designated Revolving Fund Bank Account. In case any such sum

is erroneously deposited in any other Bank account, the same shall,

immediately on knowledge of such error, be transferred to the

designated Bank account from that Bank account;

In addition to the reports specified in this manual, the Chief Municipal

Officer shall specify such appropriate calendar of returns /reports for

monitoring.

22.42 All the reconciliation statements shall be certified by the Chief Municipal

Officer andAccounts Officer.

22.8.

Internal Controls

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ChapterTwentyThree

23.

Inter Unit Transactions

This chapter on Inter Unit transaction is aimed at…

By the end of this chapter, you should…

23.1.

Introduction

Making

you aware of the basic accounting principles & procedure for

recording Inter Unit transactions

i.e. transactions between various

Accounting Units and,

Familiarising you with accounting system for Inter UnitTransactions.

Be aware of accounting system for recording, classifying transactions

relating to Inter Unit and,

Appreciate the concepts and underlying principles.

23.1

This

chapter

contains

the

recommended

accounting

systems

for

transactions between various accounting units within the Municipalities.

23.2

Some Municipalities may have decentralized accounting set up. This may

result in more than one accounting unit (AU) within the Municipalities and

each of these accounting units maintains separate books of account and

prepares their Trial balance. The accounting unit, as defined by the

Municipalities (e.g. Zone, Circle, etc.), shall maintain all the primary records

and shall prepare Trial Balance in respect of the transactions relating to the

AU.

23.3

These accounting units may also enter into accounting transactions with

each other. A transaction occurring between any two accounting units shall

be called 'Inter Unit Transaction' (IUT). IUTs are defined as transactions/

transfers between any two accounting units (AUs) of the Municipalities.

Given below is an illustrative list of IUTs that may occur between accounting

units in a Municipalities:

Transfer of funds between theAus

Transfer of payments/ receipts from one AU to another for payments /

collections made on behalf of anotherAU

Transfer of assets/ liabilities from oneAU to anotherAU.

23.4

The AUs involved in any transactions are classified as Originating unit and

Responding by virtue of origin of transactions.

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1315

Originating AU' - unit, in which the transaction occurs and which raises the

document for IUTs, called 'Advice ofTransfer'.

Responding AU' - means the accounting unit, on which the Originating

Unit\raises the 'Advice ofTransfer'.

23.5

Advice of Transfer is calledAdvice Transfer Debit (ATD) when the originating

unit debits the other Accounting unit. Advice of transfer is called Advice

Transfer Credit (ATC) when the originating unit credits the other Accounting

Unit.

23.6

Final Accounts may be prepared at every AU and then consolidated at H.O.

or prepared directly at HO based on Trial Balance sent from every AU. This

chapter covers recording of the primary transactions between the

Accounting Units. Procedure relating to Final Accounts preparation and

consolidation is described in Chapter 27 on Financial Statements.

23.7

The following Accounting Principles shall govern the recording, accounting

and treatment of transactions relating to Inter UnitTransactions (IUTs):

All IUTs shall be recorded on cost basis and no markup shall be included in

IUTs.

At the year-end, the inter-unit accounts are knocked off / adjusted in the

consolidated accounts of the Municipalities.23.3. Accounting

Records

Procedures

23.8

This section describes the records, registers, documents, forms, accounting

entries, etc in respect of accounting for transactions related to IUTs between

AUs of the Municipalities. For the purpose of accounting, there are certain

forms, registers, etc., e.g.Advice of Transfer (IUT-01), specific to IUTs which

hare annexed to this chapter and are prefixed “IUT”.

23.9

All theAUs shall first record the transactions related to Inter Units (IUTs) in its

books of accounts. This shall then be intimated to the concerned unit

through an Advice. Transfer Advice Debit/ Credit in Form IUT-01 shall be

used for raising all debits or credits to another AU. The 'Responding AU'

shall accept the advice and make entry in its books of accounts based on the

advice and intimate the same to the 'OriginatingAU'.

23.10 Register of Inter unit Advice shall be maintained to record the raising,

acceptance and modifications of all advices at the originating and

responding AU. This Register shall be maintained in the format specified in

Form IUT-02.

23.2.

Accounting Principles

23.4.

Inter Unit Transactions

1316

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23.5.

Accounting For Transfer of Funds betweenAUs

23.6.

Accounting for Transfer of Receipts and Payments ofAUs

23.11 Funds may be transferred from one AU to another AU. The AU, which

transfers the fund originates the transaction and hence is called as

'Originating AU'. The AU, which receives the funds, is called 'Responding

AU'.The accounting entries to be passed by theAUs are given below:

Recording of transfer of funds in the books of 'OriginatingAU':

*Specify name of the accounting unit

** Specify name of the Bank and account number

Recording of receipt of funds in the books of 'RespondingAU':

* Specify name of the Bank and account number

** Specify name of theAU

23.12 As per the provisions and rules governing the Municipalities, one AU can

accept collections relating to another AU and make payments on behalf of

another AU. In order to account for these transactions, the 'Originating AU'

shall raise anAdvice ofTransfer (IUT-01) on the 'RespondingAU'.

Recording of Receipt of collections of another AU: This type of collection

generally happens only in case of Accrued Income e.g. Property Taxes,

License Fees etc.At the time of recording the collection, the collection is first

entered in the consolidated Debtors account and later transferred to the

respective account based on the statement of head-wise collection as

stated in Chapter 6 on Property and Other taxes. The accounting entries to

be passed by theAUs are given below:

In the books of the 'Originating AU' : Based on the details of break-up of

collection, the amount collected by the originating AU in respect of another

AU is recorded as follows:

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1317

* Specify the head of receivable e.g. PropertyTax, License Fees etc

** Specify name of theAU

ii)

In the books of 'RespondingAU'

* Specify name of theAU.

** Specify name of the receivable e.g. PropertyTaxYear ----

Recording of payments made for another AU: This type of payments

normally happens at HO on behalf of anotherAU. Such payments are made

only after receipt of duly authorised pass orders.

In the books of the 'Originating AU': At the time of making the payment, the

accounting entry to be passed is as follows:

*Specify name of the accounting unit

** Specify name of the Bank and account number

ii).

In the books of the 'Responding AU': On receipt of the Transfer Advice the

relevant liability account will be debited if the expenditure is already accrued

in the books of AU. Else it will be debited to the relevant expense account.

The accounting entry to be passed is as follows:

1318

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ii. In the books of the 'RespondingAU' is as follows :

* Specify name of theAU as detailed head code

** Specify name of the liability

(a) Insert Major, Minor &Detailed head Codes ofAccount as applicable

23.14 If the 'RespondingAU' finds theATD/ATC is not acceptable, it shall return the

ATD/ATC to the 'Originating AU' giving reasons and supporting documents

for non-acceptance of the ATD/ATC. The examples of reasons for non-

acceptance may be that the ATD/ ATC has been raised on the wrong AU or

for an incorrect value. The 'Originating AU' may, after analyzing the reasons

given for non-acceptance, either cancel theATD/ATC or modify the same.

23.15 Recording of Cancellation of ATD/ ATC: If the reasons claimed in the ATD/

ATC are justifiable, then the AU's accounts department shall cancel the

ATD/ATC. On cancellation, Accounts department of the 'original AU' shall

reverse the entry passed by it on raising the ATDs/ ATCs in its

books.26.14

1.3

The 'OriginatingAU' shall update

the Register of IUT Advice for the reversal entry made above with the

reasons for cancellation.

23.9.

PartAcceptance of theATD /ATCs

23.17 There are chances that the 'Responding AU' might accept part amounts of

ATDs/ ATCs instead of non-acceptance of the whole document. In such

circumstances, the 'Responding AU' may account for debits and credits to

the extent it has accepted and intimates the 'OriginatingAU' accordingly.

23.18 The 'Originating AU', in such circumstances, shall follow the following

accounting procedure if the reasons for rejection claimed by the

'Responding AU' found justified in order to rectify the accounting records of

its books:

23.8.

Accounting For Non –Acceptance ofAtd/Atc Raised

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1321

a. Step 1: Cancel the original ATD/ ATC: For cancellation of the ATD or ATC,

which is being modified, the accounts department of the 'Originating AU'

shall follow the procedure described in Para 23.15.

b. Step 2: Rising of revised ATD/ ATC: For raising a revised ATD/ ATC, the

'OriginatingAUs' accounts department shall follow the procedure described

in Paras 23.11/23.12/23.13.

23.19 The 'OriginatingAU's' accounts department shall update the Register of IUT

Advice for the same along with the reasons for modification.

1.7

The following internal controls shall be observed by the MUNICIPALITIES in

respect of IUTwithin the Municipalities:

a. All the AUs shall generate monthly statement of accounts of other AUs

accounts for circulation. Competent authority before forwarding to otherAus

shall verify these statements. Each AU shall then reconcile their records

based on the statement of accounts received from other AU for the

differences if any.

b. Originals of all the cancelled ATDs/ATCs shall be filed in the 'office file'

with approval and reasons with justification for cancellation.

c. On a half yearly basis, the reconciliation statements of individual AUs shall

be submitted at the Head Office of the Municipalities and the Head of the

Accounts Department shall ensure that the combined balance under all IUT

account heads are tallied with the balance appearing in theATDC.

d. In case of any disputed IUTs identified during the reconciliation process, the

Municipalities Accounts department shall take appropriate action in

resolving the disputed IUTs.

e. At the period end, based on the review of reconciliation of AU account

balances referred above, the Head of the Municipalities Accounts

Department shall ensure that the balance of all IUT Account heads is

nullified in the consolidated accounting statement of the Municipalities.

23.11. Presentation in Financial Statements

23.21 The various heads of accounts used for the accounting of IUT shall not be

reflected in the Consolidated Financial Statements of the Municipalities as

they should have a nil balance after adjustments. However if Financial

Statement is prepared at the AU level, then IUT balances will appear in the

financial statements. All such Financial Statements and schedules should

be affixed with signature and seal of designated authorities.

23.10. Internal Controls

1322

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ChapterTwenty Four

24.

Transferred Institutions

This chapter on Transferred Institutions is aimed at…

By the end of this chapter, you should…

24.1.

Introduction

Making

you aware of the basic accounting principles & procedure for

recording Transferred Institutions related transactions and,

Familiarizing you with accounting system for Transactions relating to

Transferred Institutions.

Be aware of accounting system for recording, classifying transaction

relating toTransferred Institutions and,

Appreciate the concepts and underlying principles.

24.1

This

chapter

contains

the

recommended

accounting

system

for

Transferred Institutions related transactions. This Chapter discusses the

accounting principles and procedures of incomes and expenditures of the

Transferred Institutions routed through the Municipality.

24.2

To effectively implement the new Bihar Municipality Act and in view of

the decentralization of the power to the local self Government ,

the

Government may transferred certain institutions, schemes and functions,

whichever were hitherto

under various other departments of the

Government of Bihar . The categories of institutions of which schemes and

functions canbe transferred to the Municipalities are given below:

Agriculture

Fisheries

Animal Husbandry

Industries

Social welfare

Health

SurfaceTransport

Education

Social Forestry

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1325

Public Distribution

Various Social Security Pension Schemes

Scheduled Caste/Scheduled Tribe Development

24.3

The Accounting Principles governing the recording, accounting and

treatment of transactions, routed through the Municipality, relating to

Transferred Institutions shall be those given in Chapter 3 of this manual. The

Principles of the relevant chapters shall apply as given below:

For all incomes, accounting principles relating to Rental Fees and

Other Income (Chapter -8)

For all Public Work related transactions, accounting principles in Public

Works(Chapter -11)

For all Stores related transaction, accounting principles in Stores (Chapter -

12)

For all Health and sanitation related transaction, accounting principles

in Health and Sanitation (Chapter -14)

For

all

revenue

expenditures,

accounting

principles

Other

revenue expenditures (Chapter -15)

For all Grants related transactions, accounting principles in Grants (Chapter

-10)

For all Fixed Assets related transactions, accounting principles in Fixed

Assets(Chapter -16).

24.4

For accounting of transactions relating to the Transferred Institutions, the

procedures of the relevant chapters shall apply as given below:

For all incomes, accounting procedures and entries relating to Rental Fees

and Other Income (Chapter -8)

For all Grants related transactions, accounting procedures and entries in

Grants(Chapter – 10)

For all Public Work related transactions, accounting procedures and entries

in Public Works (Chapter -11)

24.2.

Accounting Principles

24.3.

Accounting Records and Procedures

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For all Stores related transactions, accounting procedures and entries in

Stores(Chapter – 12)

For all Health and sanitation related transaction, accounting procedures and

entries in Health and Sanitation (Chapter – 14)

For all revenue expenditures, accounting procedures and entries in

Other Revenue Expenditures (Chapter – 15)

For all FixedAssets related transactions, accounting procedures and entries

in FixedAssets (Chapter – 16).

24.5

The following internal controls shall be observed by the Municipality in

respect ofTransferred Institution related transactions:

The Implementing Officers shall ensure budget availability with respect to

the expenditure incurred at the time of accruing of the expenditure i.e.

Budget monitoring shall be on accrual basis rather than payment basis.

The Implementing Officers shall ensure all incomes of the Transferred

Institutions are deposited with the Municipalities.

The Implementing Officers shall ensure that the Statement of Expenditure

along with all bills and vouchers are sent to the Accounts Department soon

as the payments are made.

The Accounts Officer shall ensure that all transactions of the Transferred

Institutions which are routed through the Municipality are recorded in the

Books ofAccounts.

The Municipality shall have a system of conducting physical verification of

fixed assets of the Transferred Institutions throughout the year so that each

fixed asset is verified at least once during the year. Any discrepancies with

the FixedAssets Register should be reconciled;

At the end of the financial year, the Stores-in-charge in presence of

theAuditors or in his absence in the presence of the Accounts Officer,

shall physically verify the stock lying in stores of the Transferred Institutions

and compare it with the stock as per the Book records and in case of

any difference, appropriate remedial steps as prescribed by the Municipality

shall be taken;

g. In addition to the reports specified in this manual, the Chief Municipal

Officer/Implementing Officer shall specify such appropriate calendar of

returns /reports for monitoring.

24.4.

Internal Controls

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1327

ChapterTwenty Five

Period-End Procedures

This Chapter aims at

At the end you will able to

25.1.

Introduction

Daily Procedures

ii.

Monthly Procedures

Giving you the guidelines on preparation of periodical Accounts of the

Municipality which includes reconciliations of the various LedgerAccounts.

Providing you accounting procedures to be taken care for the recording of

the variousAccounting transactions.

Know the procedures to be followed by a Municipality for preparation of the

periodicalAccounts.

25.1

This chapter describes the procedures to be followed by a Municipality to

facilitate preparation of periodical accounts.

25.2

It is recommended that certain reconciliations and other accounting

procedures be carried out on a daily and monthly basis so that the recording

of transactions is up to date. These would be in addition to half yearly and

annual procedures.

25.3

The specific period-end procedures in relation to various categories of

transactions have been described in the relevant chapters. The procedures

to be followed on a daily, monthly, half yearly and annual basis are covered

under the following heads:

a. Closing of Cash Book & Bank Book;

b. Physical verification of Cash balance;

c. Checking ledger accounts with the books of original entries, i.e., Cash Book

& Bank Book and Journal Book;

d. Verification of number of receipts issued as reported by the collection office

with the Collection Register;

e. Updation of Subsidiary Ledgers.

a. Recording of expenditures incurred against permanent advance;

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1329

b. Payment to Pension Fund and Provident Fund in respect of employees of

the Municipality;

c. Payment to

Pension Fund and

Provident Fund in respect of the Chief

Municipal Officer of the Municipality;

d. Payment of pension contribution and leave salary contribution in respect of

employees on deputation;

e. Compilation of details of stock used during the month, for recording the

consumption of stores;

Closing of ledger accounts;

g. Payment of Government dues (cesses, royalty and loan with reference to

the registers concerned);

h. Reconciliation of Accounting records with Records of Revenue Section,

Health Section, Engineering Section, Planning Cell, Electricity Section,

Water Section, etc.

a. Reconciliation of

deposits, advances, receivables and incomes with

Subsidiary Records and Registers;

b. Provision for period end expenditures;

c. Transfer of specific purpose grants received - revenue grants to

grant

income and capital grants to capital contribution, based on its use during the

period;

d. Recognition of income in respect of Revenue Expenditure and incurred in

respect of grant receivable as reimbursement;

e. Accrual of interest on borrowings; (or monthly or quarterly as appropriate)

Recording of provision for bills remaining unpaid in respect of Special Fund

expenditure;

g. Accrual of interest on advances and investments; (or as and when

appropriate)

h. Reconciliation of Capital Work in Progress account with Records and

Registers;

Passing of adjustment entries.

a. Physical verification and reconciliation of Stores;

iii. Half yearly Procedures

iv. Annual Procedures

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b. Physical verification of FixedAssets;

Recording utilization of Special Funds by transfer to Special Funds

(Utilized) account;

d. Confirmation of all categories of advances;

e. Provision for unrealized revenue;

Provision for unrealized asset;

g. Accounting of prepaid expenditures;

h. Confirmation from Government and Government agencies of outstanding

dues;

Create provision for depreciation on various types of assets in accordance

with the policies in this regard;

Create

provision

for

amounts

receivable,

accordance

with

the

provisioning norms in this regard;

Annual closing of ledger accounts by transfer to Income and Expenditure

Account, where required;

Closure of inoperative bank accounts.

25.4

Each of the above procedures has been described in detail as follows:

25.5

Balancing of Cash and Bank Book. The Cash and Bank Book shall be

totaled and balanced daily. The posting of the day's transactions shall be

made in the respective Ledger Accounts by the end of the day. The closing

Cash and bank balance of the day shall be carried forward to the next day as

opening balance for that day.

25.6

Physical

verification

Cash

balance.

Cash

available

with

the

Accounts Department shall be physically verified by the Cashier. The values

and denominations of the Cash physically verified shall be noted in the Cash

and Bank Book itself. This shall be certified by the Cashier and theAccounts

Officer. The Cash balance, as physically verified, should match with the

closing Cash balance as per the Cash Book.

25.7

Checking of ledger accounts with the books of original entries, i.e., Cash and

Bank Book and Journal Book. The daily postings of the entries in the Ledger

Accounts from the Cash book, Bank Book and the Journal Book shall be

checked and certified by the Accounts Officer or other designated officer.

The employee making the concerned posting shall also certify the posting of

each transaction recorded in the books of original entries. Necessary

Daily Procedures

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1331

rectification entries shall be passed immediately in respect of differences or

errors in posting.

25.8

Verification of number of receipts issued as reported by the collection office

with the Collection Register. On receipt of Chalan for Remittance of

Money

from

the Collection

Office,

the

Head

the

Department

supervising

the

functioning

the Collection Office shall verify the

duplicate copies of the receipts issued with the entries made in the

Collection Register and in the Chalan for Remittance of Money. The number

of receipts cancelled shall be reported in the Chalan for Remittance of

Money.

25.9

Updation of Subsidiary Ledger. The Accounts Department shall update the

following Subsidiary Registers at the end of each day:

a. Functions wise Income Subsidiary Ledger in respect of all major heads of

Income during the day;

b. Functions wise Expenditure Subsidiary Ledger in respect of all major heads

of Expenditures during the day.

25.10 Recording of expenditure incurred against permanent advance. At the end

of each month, the Head of the Department, to whom permanent advance

has been disbursed, shall prepare and submit a payment order for

expenditures incurred against the permanent advance. The Register of

Permanent Advance maintained at the Departments shall be updated on a

daily basis for the expenditures incurred and updated for payment order

prepared and sent to theAccounts Department.

25.11 Payment to Provident Fund and Pension Fund in respect of employees of

the Municipality. The Accounts Officer shall ensure that the Provident Fund

deducted from the salaries of the employees and its own contribution

payable for the Provident Fund and Pension benefit have been paid on time

to the Government.

25.12 Payment to Central Provident Fund and Central Pension Fund in respect of

the Chief Municipal Officer of the Municipality. The Accounts Officer shall

ensure that the Provident Fund deducted from the salary of the Chief

Municipal Officer and its own contribution payable for the Provident

Fund and Pension benefit have been paid on time to the Government.

25.13 Payment of pension contribution and leave salary contribution in respect of

employees on deputation. The Accounts Officer shall ensure that the

Provident Fund deducted from the salary of the employees on deputation to

the Municipality and its own contribution payable for the Provident Fund and

Monthly Procedures

1332

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Pension benefit payable for their benefit have been paid on time to the

Government. The leave salary contribution in respect of the employees on

deputation shall also be done by the Municipality.

25.14

Compilation of details of stock used during the month to record

consumption. At the end of each month, the Stores-in-charge shall prepare

a Statement of Closing Stock in Form ST – 3 for the stocks held in the Stores

and Statement of Material Issues in Form ST – 4 for issues made for various

purposes from the entries made in the Stores Ledger. The procedure for

preparation of such statement and valuation of the closing stock has been

outlined in Chapter 12 - Stores.

25.15

Closing of ledger accounts. The ledger accounts shall be totalled and

balanced at the end of each month. In addition, the Municipality may close

the ledger accounts as such shorter time intervals as it may decide. The

closing balances for each of ledger accounts shall be determined and

posted in the Trial Balance prepared for that period. The procedures for

preparation of Trial Balance have been outlined in Chapter 27- Financial

Statements.

25.16 Payment of Government Dues. The Accounts Officer shall ensure that all

Government Dues have been duly paid at the end of the month.

25.17

Reconciliation of Accounting records with Records of Revenue Section,

Health Section, Engineering Section, Planning Cell, Electricity Section,

Water Section, etc.. The Accounts Officer shall ensure that it reconciles its

accounting records with the records of other sections and reason for any

differences shall be ascertained and necessary rectifications made as

required.

25.18

Reconciliation of deposits, advances, receivables and income.

The

deposits received from contractor/supplier or any other deposit; advances

provided to contractor/supplier or to the departments or employees of the

Municipality; receivables in respect of various sources of income and

money received from various sources of income shall be reconciled at the

end of each half year. The procedure for reconciliation has been described

in Chapter 26 - Reconciliation Procedures.

25.19 Provision for period-end expenditures. At the end of an accounting period

(half year), all the departments of the Municipality shall prepare a Statement

of Outstanding Liability for Expenditures in Form GEN– 29. The procedures

for making period-end provision entries have been outlined in the relevant

chapters and are briefly described below:

Half yearly Procedures

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1333

a. Provision for expenditures incurred on

original

work/

operations

maintenance work being executed by the Engineering Department for

which either no payment has been made, or part payment has been made

against the bills received, shall be made in accordance with the procedures

outlined in Chapter 11 - Public Works;

b. Provision for materials purchased for which either no payment has been

made, or part payment has been made against the bills received, by the

Stores, shall be made in accordance with the procedures outlined in

Chapter 12 - Stores. Provision shall also be made for materials received for

which bills are not received at the values indicated in the Purchase Order;

c. Provision for revenue expenditures other than those described above for

which either no payment has been made, or part payment has been made

against the bills received, shall be made in accordance with the procedures

outlined in Chapter 15 - Other Revenue Expenditures;

d. Provision for interest accrued but not due on the money borrowed through

loans or debentures shall be made in accordance with the procedures

outlined in Chapter 20– Borrowings (Loans Received);

e. Provision for fixed assets purchased, for which either no payment has been

made, or part payment has been made against the bills received, shall be

made in accordance with the procedures outlined in Chapter 16 - Fixed

Assets;

Provision for Depreciation on Fixed assets shall be calculated in accordance

with the procedures outlined in the Chapter 16 – FixedAssets.

25.20 Transfer of specific purpose grants received - revenue grants to grant

income and capital grants to capital contribution, based on its use during the

period. The balance in the Revenue Grant Account received in advance, to

the extent utilized during the period shall be transferred to the respective

Grant IncomeAccount and the amount used for capital expenditure shall be

transferred to Capital Contribution Account. Where such transfer has not

been made, the Accounts Department shall pass the relevant entries in

accordance with the procedures outlined in Chapter 10 - Grants.

25.21 Recognition of income in respect of Revenue expenditure and Capital

contribution incurred in respect of grant receivable as reimbursement. The

revenue

expenditure

incurred

during

the

period

towards

specific

projects/schemes under a grant receivable, as a reimbursement shall be

recognized as income at the end of each half year and capital expenditure

shall be shown as Capital Contribution. Where such income has not been

recognized, the Accounts Department shall pass the relevant entries in

accordance with the procedures outlined in Chapter 10 - Grants.

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25.22 Accrual of interest on borrowings. Interest charges on loans received, which

is not due shall be accrued, in accordance with the procedures outlined in

Chapter 20 – Borrowings.

25.23 Recording of provision for bills remaining unpaid in respect of Special

Fund expenditure. Provision shall be made for the revenue expenditure

incurred under Special Fund during the period in accordance with the

procedures outlined in Chapter 19 – Special Funds.

25.24 Accrual of interest on investments and loans advanced to employees.

Interest accrued but not due on investments made shall be accrued in

accordance with the procedures outlined in Chapter 17 - Investments. The

amount of interest accrued in respect of loans provided to employees shall

be determined and accrued in accordance with the procedures outlined in

Chapter 13 – Establishment Expenditure.

25.25 Reconciliation of Capital Work in Progress. Expenditure incurred on

cumulative total of several Capital Work-in-Progress Ledger Accounts

should be reconciled at the end of each half year with the Summary

Statement of Status on Capital Work-in-Progress received from the

department. The Accounts Department shall ensure that total expenditure

incurred as stated in the Statement tallies with the cumulative total of

several Capital Work-in-Progress LedgerAccounts.

25.26 Passing of adjustment entries. At the period-end, theAccounts Department

shall verify whether proper distinction has been maintained between

revenue and capital transactions and between the transactions having

effect in two accounting periods. In case, any income or expenditure for the

previous periods or the subsequent periods has been accounted for as

income or expenditure of the current period, the rectification entries as

outlined in Chapter 5 - GeneralAccounting Procedures shall be made by the

Accounts Department.

25.27 All the period-end procedures, including the passing of adjustment entries

performed at the end of each half year, as explained above, shall also be

performed at the end of each accounting year. In addition to that, further

period-end procedures required to be performed at the year-end have been

described below.

25.28 Physical verification of stores. The physical verification of stores and

consumables shall be carried out at least once in a year on the last day of the

accounting year and at such time intervals as the Municipality may decide.

The verification shall be carried out by the Stores-in-charge in presence of

the Auditors or in his absence in the presence of the Accounts Officer, who

Annual Procedures

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1335

shall certify the stock sheet. The physically verified stores shall be

reconciled with the balances as per the stores records. The value of

physically verified closing stock would be incorporated in the Financial

Statements. The procedure for valuation of closing stock has been outlined

in Chapter 12 - Stores.

25.29 Physical verification of fixed assets.

Committee consisting of Chief

Municipal Officer, Accounts Officer, Head of the Engineering Department,

Head of Planning Cell and such other representatives as the Council

resolves, shall be formed. The Committee shall ensure the existence of a

system of conducting physical verification of fixed assets throughout the

year so that each fixed asset is verified at least once during the year. Any

discrepancies with the Fixed Assets Register should be reconciled and

brought to the attention of the Council. For this, the Committee shall prepare

a plan of action for physical verification of its fixed assets. The Accounts

Department together with the Engineering Department shall carry out

physical verification as per the procedures provided in the verification plan.

The details recorded in the verification sheets shall be checked with the

relevant Fixed Assets Registers and suitable remedial steps shall be taken

in case of discrepancies identified.

25.30 Recording utilization of Special Funds by transfer to Special Funds (Utilized)

account. The balance in the Special Fund shall be transferred to the Special

Fund (Utilized) on construction or purchase or acquisition of fixed asset at

the time of capitalization of the relevant expenditures into fixed asset. The

procedure for transfer has been provided in Chapter 19 - Special Funds. A

control shall be kept on the projects executed under any Special Fund for

effecting transfer of balance.

25.31 Confirmation of all categories of advances. At the end of the year, the

Accounts Department shall obtain a confirmation from all the persons to

whom the advances have been provided including the Head of the

Department for Permanent Advance and employees of the Municipality for

miscellaneous advance provided.

25.32 Provision for unrealized revenue.Aprovision shall be made for the demands

raised during the accounting period but remaining outstanding as per the

provisioning principles suggested for various types of income. The

procedure for provisioning, the amount to be provided and the accounting

entries have been outlined in the respective chapters on incomes.

25.33 Provision for doubtful assets. A provision shall be made for the all doubtful

assets such as loans and advances, FixedAssets, etc.

25.34 Accounting of prepaid expenditures. At the year-end, all the expenditures

shall be scrutinized to identify those expenditures whose benefit is likely to

1336

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accrue in the next year and a prepaid entry shall be passed in accordance

with the procedures outlined in Chapter 15 - Other Revenue Expenditures.

25.35 Confirmation

from

Government/Quasi-government

and

Government

owned agencies of outstanding dues. At the end of each accounting

year,

the

Accounts Department shall prepare and forward a balance

confirmation statement to Government and

Quasi-government

and

various government owned agencies in the format as prescribed in

Chapter 26 - Reconciliation Procedures. Based on replies received, the

Accounts

Department

shall

undertake

appropriate

remedial

action,

including passing of necessary rectification entries, for reconciling the

balances.

25.36

Providing depreciation on various types of assets.

The Accounts

Department shall create the necessary depreciation provision entries for the

fixed assets of the Municipality at the prescribed rates, as per the

accounting policies in this regard.

25.37 Provision for amounts receivable. TheAccounts Department shall create

a provision for all amounts receivable by the Municipality in accordance with

the provisioning norms in this regard.

25.38 Annual closing of ledger accounts by transfer to Income and Expenditure

Account. In addition to closing of ledger accounts at the end of each half

year, the ledger accounts shall be balanced and totalled at the end of each

accounting year, i.e., on 31st

March, for preparation of Financial

Statements. The closing balances for each of the ledger accounts shall be

posted in the Trial Balance from which Financial Statements shall be

prepared in accordance with the procedures outlined in Chapter 27-

Financial Statements.

25.39 After

the Annual

Financial

Statements

have

been

prepared,

the

Accounts Department shall pass the following entries for transfer of income

and expenditure ledger balances to the Income & ExpenditureAccount.

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1337

For transfer of income ledger balances to income side of Income

and Expenditure Statement:

ii.

For transfer of expenditure ledger balances to expenditure side of

Income andExpenditure Statement:

Note: Balances of the income ledger accounts shall be posted on the right hand

side of the Income and Expenditure

Statement under the column heading "Income".

Note: Balances of the expenditure ledger accounts shall be posted on the

left-hand

side

the

Income

and Expenditure Statement under the

column heading "Expenditure".

25.40 The closing ledger balance in the assets and liabilities ledger accounts shall

be carried forward as opening balance of the next accounting year.

25.41 Closing of inoperative accounts. The Accounts Officer shall analyse the

bank accounts and if felt appropriate, intimate the Chief Municipal Officer

who may decide to close the inoperative bank accounts under intimation to

the Council.

1338

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ChapterTwenty Six

26.

RECONCILIATION PROCEDURES

This Chapters aims at

At the end of this Chapter

INTRODUCTION

Guiding you on the reconciliation procedures to be carried out periodically in

respect of the various accounts of the Municipality to ensure that there are

no discrepancies between the different set of records and entry for the any

transactions has to enter at two places.

You will be able to understand the importance of reconciliation and also

know the procedure to reconcile the various accounts.

26.1

This chapter describes the reconciliation procedures to be carried out

periodically in respect of accounts by the Municipality.

26.2

The objective of the reconciliation procedures is to ensure that if accounting

information is recorded at more than one place, there are no discrepancies

between the different sets of records. For example, property tax

transactions are recorded both at the Revenue Department and at the

Accounts Department. The recommended reconciliation procedures will

ensure that the receivables figure is the same at both the locations and in

both the sets of records. In case of differences, necessary adjustments may

need to be carried out either by the Accounts Department or the Revenue

Department.

26.3

The reconciliation procedures are to be carried out by the Accounts

Department,Auditors and the concerned departments.

26.4

The procedures will include the following:

a. Bank Reconciliation,

b. Reconciliation of deposits,

c. Reconciliation of receivables and collections in respect of:

Water Charges;

ii.

Property and other taxes;

iii.

ProfessionTax – Employee/Firm, Organisation/Others;

iv.

Rent from Municipal properties;

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1339

v. Other heads of revenues.

e. Reconciliation of advances to:

Contractors/suppliers;

ii. Departments of the Municipality; and

iii. Employees of the Municipality.

Reconciliation of loans received (borrowings),

Reconciliation of payables including contractors' payables,

Reconciliation of balances with Government, quasi-Government agencies,

Government Corporations,

Reconciliation of loans given to others

Reconciliation of the accounts for the Income and Expenditure heads falling

under the following categories with the Function wise Income / Expenditure

Subsidiary Ledgers maintained at the Accounts Department in respect of

those categories:

Fees & User Charges,

ii. Sale & Hire Charges,

iii. Establishment Expenditures,

iv. Administrative Expenditures, and

v. Repairs & Maintenance Expenditures.

26.5

Bank Reconciliation is a procedure which aims at reconciling the

Bank/Treasury Account(s) balance as shown in the Bank Book (Form

GEN - 1B) of the Municipality with the Bank/Treasury Account(s) balance

as per the pass book/statement received

from the Bank/Treasury.

The

Bank Reconciliation shall be carried out on a monthly basis for each of the

Bank/Treasury Account(s) maintained by the Municipality. In addition, the

Municipality may do the reconciliation at such shorter time intervals as it may

decide.

26.6

The Bank/Treasury Accounts balances as per the Bank Book and the Pass

Book/Statement may not tally for the reasons listed inTable 26.1.

BANK RECONCILIATION

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Receipt entries in the Cash & Bank Book

Payment entries in the Cash & Bank Book

The credit entries in the Bank/Treasury Account(s) Pass Book/Statement

shall be compared with the entries in the Cheques Received Register (Form

GEN-9) and the entries appearing in both shall be ticked ( ). The date

when the Cheques have been realised shall also be recorded in the Cheque

Received Register.

The daily total of Cheques realised in the bank shall be derived from the

Cheque Receipt Register and the total shall be tallied with the entry in the

Bank Book.

The unticked items represent the Cheques received and deposited in the

Bank/ Treasury Account(s) but not cleared for payment by the bank.

Likewise, they may also represent those cases wherein Cheques have

been received but may not have been deposited with the bank.

e. The unticked items shall appear in the Bank Reconciliation Statement (BRS)

of that period. The entries appearing in the BRS shall be examined for credit

the

subsequent

period's

Bank/

Treasury

Account(s)

Pass

Book/Statement and those

items,

which

not

reconcile

shall

carried forward to the next period's BRS.

The debit entries in the Bank/ Treasury Account(s) Pass Book/Statement

shall be compared with the entries in the Cheque Issue Register (Form Gen-

16) and the Bank Book and the entries appearing in both shall be ticked ( ).

The unticked item represents the Cheques issued by the Municipality but

not presented to the bank for payment. Likewise, it may also represent

those cases wherein Cheques have been drawn and entered in the

cheque Issue Register but have not been issued to the payee.

h. The unticked items in the Bank Book shall appear in the Bank Reconciliation

Statement of that period. The entries appearing in the statement shall be

traced for payment in subsequent period's Pass Book/Statement and those

which are not reconciled shall be carried forward to the next period's Bank

Reconciliation Statement.

All the Cheques issued but not presented for payment, within three months

in the case of Cheques drawn on the Treasury and six months in all other

cases from their date of issue (or such shorter period as decided by the

Government), will become stale and shall be re-debited to the relevant bank

account with a corresponding credit entry in the Stale ChequesAccount.

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Other Entries in the Bank Pass Book/Bank Statement

Bank Reconciliation Statement

Table 26.2

Bank Reconciliation Statement for as on…

There may be instances of bank charging service charges/commission or

making

payment

against

the

standing

instructions

issued

the

Municipality. Likewise, there may be instances of direct deposit with the

bank by the debtor (e.g. property tax) or credit of interest by the bank. These

entries in the first instance are recorded only in the Pass Book/Statement

and later incorporated in the Bank Book. Care should be taken for identifying

such items at the time of reconciliation and subsequently recording them in

the Bank Book. Identification of bank charges entries in the Pass

book/Statement is more important as these are identified only from the

process of Bank reconciliation. Further, any unduly high bank charges shall

also be identified and corresponded with the Bank for clarifications. It is to be

ensured that all the Bank Charges entry identified in the process of

reconciliation, shall be supported with the Bank's debit advice.

k. The unticked items both in the Pass Book/Statement and the Bank Book

shall be extracted for reconciliation in the following format classified

according to their nature:

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1343

Bank/TreasuryAccount(s)

RECONCILIATION OF DEPOSITS

Table 26.3

Reconciliation Statement of Deposits Outstanding with the Municipality

Received by Department as on

26.8

Details of the difference shall be given under each of the broad heads

depicted above with a serial listings of all the Cheques deposited with the

bank or issued for payment, to the extent possible. Any other factor

impacting

the

bank

balance

per

the

Bank

Book

and

Pass

Book/Statement should be appropriately stated.

26.9

In instances where wrong entries are noticed in the bank statements, a

formal letter shall be written to the bank by the Chief Municipal Officer and he

shall ensure that all such entries are resolved.

26.10 Reconciliation of Deposits aims at reconciling the balance of Earnest

Money Deposit, Security Deposit, Retention money and any other

deposits received by the Municipality. The reconciliation shall be carried

out between the records maintained at other departments and those

maintained at theAccounts Department.

26.11 The Deposit Reconciliation shall be carried out half yearly. In addition,

the Municipality may do the reconciliation at such shorter time intervals as it

may decide.

26.12 The Department which had received the deposits shall prepare a

Reconciliation Statement

of Deposits Outstanding from the Deposit

the deposits received by it and forward it to the Accounts Department. This

statement shall be prepared for each type of deposit. In case there is a

discrepancy between the records of the two, this statement may have to be

prepared for each contractor/supplier.

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26.13 The balances computed above would be reconciled with the balances for

Deposits shown in the Ledger of the Accounts Department and the Deposit

reasons for differences, if any, shall be identified and rectification entries

passed wherever required by the department, which has recorded the entry

incorrectly.

26.14 The receivables and collections shall be reconciled on a half yearly

basis. In addition, the Municipality may do the reconciliation at such shorter

time intervals as it may decide.

The procedure for reconciling the

outstanding balance of receivables and collections shall be the same for all

kinds of receivables, viz.:

a. Water Supply receivables;

b. PropertyTax receivables;

c. ProfessionTax – Institutions/Professionals/Traders receivables;

d. Rent from Municipal Properties receivables;

e. Receivables on account of other heads of revenues.

26.15 For instance, for reconciling Property Tax receivables and collections,

the following shall be done:

The Revenue Department based on their records, especially the Demand

ascertain the information required in Table 26.4 below and forward the

details toAccounts Department.

RECONCILIATION OF RECEIVABLESAND COLLECTIONS

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1345

26.16 The Reconciliation Statement received by the Accounts Department shall

be reconciled with the respective ledger accounts maintained by the

Accounts Department. The reasons for differences, if any, shall be identified

and rectification entries passed wherever required by the department,

which has recorded the entry incorrectly.

26.17 This section describes the reconciliation procedure to be followed on a half

yearly basis for reconciling the advances given to, namely:

a. Contractors/Suppliers;

b. Departments of the Municipality; and

c. Employees of the Municipality.

In addition, the Municipality may do the reconciliation at such shorter time intervals

as it may decide.

26.18 The concerned Department shall maintain a record of the advances given to

each of the contractors/suppliers. The Accounts Department shall also

maintain a record of the advances provided in a Register ofAdvances (Form

GEN-17).

26.19 The

Department

which

had

initially

sanctioned

advance

the

contractor/supplier shall prepare a Reconciliation Statement of Advance

Outstanding in the format provided in Table 26.5 below for all the

contractors/suppliers and forward it to the Accounts Department. In case

there is a discrepancy between the records of the two departments, this

statement may have to be prepared for each contractor/supplier.

RECONCILIATION OFADVANCES GIVEN

Reconciliation of advance given to Contractors/Suppliers

Table 26.5

by Department as on

Reconciliation Statement of Advance Outstanding provided to Contractor/Supplier

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1347

26.20 The Reconciliation Statement of Advance Outstanding received by the

Accounts Department shall be reconciled with the respective ledger

accounts and the Register of Advances maintained by the Accounts

Department. The reasons for differences, if any, shall be identified and

rectification entries passed wherever required by the department, which has

recorded the entry incorrectly.

26.21 The departments receiving the advances from the Accounts Department

shall maintain a record of the advances received by them in Register of

Permanent Advance (Form BMAM-18). The Accounts Department shall

also maintain a record of the advances provided to the departments in a

26.22 The head of the concerned department shall send to the Accounts

Department a confirmation of the advances provided to his department

stating the purpose for which it was provided in the format provided in Table

26.6 below. The confirmation received shall be tallied with the Register of

Advances by theAccounts Department.

26.23 The reasons for

differences,

if any,

shall be identified and rectification

entries passed wherever required by the department, which has recorded

the entry incorrectly.

26.24 The employees of the Municipality may be provided with two kinds of

advances namely - personal advance or miscellaneous advance.

Reconciliation of advances given to Departments

Table 26.6

Reconciliation Statement of Permanent Advance provided to

Department as on

Reconciliation of advance given to Employees

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26.25 The details of the personal advances granted to the employees shall be

recorded in a Register of Advances in Form ES-2. The details of recovery of

advances shall also be recorded in that Register. At the end of the

accounting period, a confirmation statement shall be obtained from each of

the employees to whom advance has been provided in the format provided

in Table 26.7 below. The confirmation statement so obtained shall be

reconciled

with

the

record

the

employees

maintained

the

Establishment Department, where a consolidated Statement of Advance

provided to Employees shall be prepared and forwarded to the Accounts

Department. The Accounts Department shall reconcile the total amount of

advance provided with the control ledger accounts.

26.26

In case of miscellaneous advance provided to employees for incurring

expenditures in the course of performing the duties of office, a confirmation

statement shall be obtained from the employee for the amount advanced

stating therein, the expenditure already incurred together with its details

and the balance remaining in hand, in the format provided in Table 26.8

below. The statement obtained shall be confirmed with the records

maintained in the Register ofAdvances in Form GEN-17.

Table 26.7

Reconciliation Statement of Personal Advance provided to

(Name of the employee) as on

Table 26.8

Reconciliation Statement of Miscellaneous Advance provided to

(name of the employee) as on

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1349

26.27 In the case of any discrepancy, measures shall be taken for rectification of

the discrepancies, by way of either recovery of advance or where there is an

error in accounting, by passing the necessary accounting entries.

26.28 The Accounts Department shall maintain a record of all the loans borrowed

in Register of Loan (Form BR - 1). At the end of each accounting year, the

Accounts Department shall prepare and forward to the lender, a

Confirmation Statement for loan borrowed in the format provided in Table

26.9 stating therein, the amount borrowed or disbursed directly to Executing

Agency, the amount repaid and interest accrued and paid on the loan.

26.29 Based on the reply received, the Municipality shall take steps for

reconciliation of the difference, if any.

26.30 The

concerned

departments

and

the

Accounts

Department

shall

maintain a Register of Bill for Payment (Form GEN – 14) in which all bills

submitted for payment are recorded. The concerned department shall

ascertain the information required as per Table 26.10 below and forward the

details to theAccounts department.

RECONCILIATION OF LOANS TAKEN

Table 26.9

Confirmation Statement of Loan borrowed from

(name of the lending agency) as on

RECONCILIATION OF PAYABLES (SUPPLIERSAND CONTRACTORS)

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Table 26.10

Reconciliation Statement of PayablesDetails for

Department as on

RECONCILIATION

BALANCES

WITH

GOVERNMENT,

QUASI-

GOVERNMENTAGENCIES, GOVERNMENT CORPORATIONS, ETC.

26.31 The Reconciliation Statement received by theAccounts Department shall be

reconciled with the respective ledger accounts maintained by the Accounts

Department. The reasons for differences, if any, shall be identified and

rectification entries passed wherever required by the department, which has

recorded the entry incorrectly.

26.32

Due to large number of transactions with various Government, quasi-

Government and Government owned agencies, it becomes imperative to

reconcile the balances between the books of account of the Municipality and

the Government/agencies.

26.33 At the end of each accounting year, the Accounts Department shall prepare

and forward to the concerned authority/agency within 15 days from the end

of the accounting year, a Confirmation Statement stating therein

the amount receivable from the authority/agency inTable 26.11, or

the amount payable to the authority/agency in Table 26.12, depending on

whether

sum

receivable

from

payable

the

concerned

authority/agency.

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1351

ChapterTwenty Seven

27.

FINANCIALSTATEMENTS

This Chapter on Financial Statements aims at..

At the end you will able to Know

INTRODUCTION

Providing you guidelines regarding preparation of Annual Accounts and

Reports of the Municipalities periodically and at the end of the Financial Year

along with sample Formats

How to close the books of Accounts at the end of the Financial year and

prepare the financial statements and various reports periodically and at the

end of the Financial year..

27.1

This chapter contains the recommendations relating to theAnnualAccounts

and Report to be prepared by the Municipalities. It also contains the

recommendations regarding periodical Financial Statements.

27.2

Section 88 of the Bihar Municipality Act, 2007 stipulate for preparation of a

Financial Statement by the Municipality. The format and content of Financial

Statements which for part ofAnnual Report is provided in this Chapter.

27.3

Preparation of Financial Statements comprising of various reports as stated

below is the responsibility of the Chief Municipal Officer, who shall cause to

prepare the same as per Section 88 & 89 of the Act. However, other reports

such asAuditor's report and Chief Municipal Officer's report on the Financial

Statements shall be prepared by the Auditor and Chief Municipal Officer

respectively.

27.4

TheAnnual Report of the Municipality shall include the following:

Annual Financial Statements

i. Balance Sheet;

ii. Income and Expenditure Statement;

iii. Statement of Cash Flows (a summary of a Municipality's Cash Flow over a

given period of time);

iv. Receipts and Payments Statement (detailed as per the account heads);

v. Notes toAccounts; and

Budget VarianceAnalysis

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1355

Audit Certificate

Chief Municipal Officer's Report on theAnnual Financial Statements and the

qualifications and comments made in theAudit Certificate

Status of audit issues raised by the auditor

Key Ratios

27.5

In determining the accounting treatment and manner of disclosure of an item

in the Income and Expenditure Statement and/or the Balance Sheet, due

consideration shall be given to the materiality of the item.

27.6

On a monthly basis, the Municipality shall prepare Receipts and Payments

Statement and shall also prepare Financial Statements like the Balance

Sheet, Income and Expenditure Statement, Statement of Cash Flows and

Receipts and Payments Statement, at the end of each half year. Balance

Sheet shall disclose figures as on a date for the current year and the

previous year. Income and Expenditure Statement, Statement of Cash

Flows and the Receipts and Payments Statement shall disclose half yearly

figures.

27.7

The Annual Financial Statements shall be approved by the Council and the

same shall be signed by the Chief Municipal Officer and the Chairperson

after which it shall be submitted to the auditor, within two months from the

close of the year as per the Section 88 of the Bihar Municipality Act, 2007.

The Chief Municipal Officer shall prepare a report on the qualifications and

comments made by the Auditors. This report shall be an integral part of the

Annual Report. The Annual Financial Statements shall be approved by the

Chief Municipal Officer and shall be placed along with the report of the

Auditors before the Empowered Standing Committee for Finance. The

Standing Committee for Finance shall prepare an Action Taken Report on

the Annual Financial Statements submitted taking into consideration the

qualification and comments made in the report of the Auditor. The Standing

Committee for Finance shall approve the Annual Financial Statements and

Report and place them before the Council. The Council shall adopt the

Annual Report and shall cause to publish it before such date as specified in

the rules. The amounts in the Annual Financial Statements and the

schedules forming part of the Financial Statements shall be stated in Units

of Rupees. It shall be disclosed inThousands of Rupees.

27.8

The process of preparation of the Financial Statements shall be

preceded by preparation of a Trial Balance. The Trial Balance is a list of

closing balances in all the accounts in the Ledger and the Cash Book & Bank

TRIALBALANCE

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Books. The purpose of preparing a Trial Balance is to determine the equality

of posted debits and credits, and to generate a basic summary of accounts

for facilitating preparation of the Financial Statements like Income and

Expenditure Statement, Balance Sheet, Statement of Cash Flows and

Receipts and Payments Statement. The Financial Statements are

essentially drawn from theTrial Balance.

27.9

TheTrial Balance shall be prepared as shown inTable 27.1

27.10 The following points should be noted while preparing theTrial Balance:

a. The income accounts shall generally have credit balances and the

expenditure accounts shall generally have debit balances.

b. The asset accounts shall generally have debit balances and the liability

accounts and the reserve funds shall generally have credit balances.

27.11 The following are the steps involved in the preparation of aTrial Balance:

All the ledger accounts shall be closed at period end and the debit or credit

balance shall be calculated.

The debit balances shall be posted in the debit column of the Trial Balance

and the credit balances in the credit column of theTrial Balance.

ii. The posting of Ledger Accounts in the Trial Balance shall be in the same

order as shown in the Chart ofAccounts.

iii. The Cash Book & Bank Books shall be closed and the balances shall be

posted in theTrial Balance.

iv. Both the Debit Column and the Credit Column of the Trial Balance shall be

totaled.

27.12 Since every debit entry has a corresponding credit entry, the sum-total of the

debit balances in various account heads shall be equal to the sum-total of

the credit balances in the other account heads. While, Generally, a tallied

Trial Balance will be a first test of accuracy, it is possible that the Trial

Balance may tally even if the following has happened:

a. Omission of an entry in the original books of entry, viz., Cash Book & Bank

Book and Journal Book, in which case neither debit, nor credit will be

recorded;

Table 27.1Trial Balance for the period from to

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

1357

b. Wrong entry in the original books of entry;

c. Posting of an entry on the wrong sides in such a manner that they

compensate;

d. Posting of an entry in wrong account head but on the correct side;

e. Double posting of an entry in a ledger account;

Compensating errors such as salaries paid recorded as Rs.2,000 instead of

actual of Rs.2,500 and Repairs and Maintenance recorded as Rs.1,500

instead of actual of Rs.1,000.

27.13 In case, the Trial Balance does not tally, some of the steps that should be

taken for finding those errors and rectifying them are as follows:

a. Check for totaling errors in theTrial Balance;

b. Ensure that the cash and bank balance is not omitted from inclusion into the

Trial Balance;

c. Check the ledger account totals and their postings in theTrial Balance;

d. Check the journal to see that the total debits and credits for each entry tally;

e. Verify the postings to the ledger accounts from the books of original entries,

i.e., the Cash Book & Bank Book and Journal to ensure that no error is made

while posting entries in ledgers.

27.14

From the Trial Balance prepared, the Municipality shall prepare Balance

Sheet and Income and Expenditure Statement. While preparing the

Balance Sheet and the Income and Expenditure Statement, the following

shall be done:

a. The balances in the assets accounts, which Generally have a debit balance

and are recorded on the debit side of the Trial Balance, shall be posted on

theAsset side of the Balance Sheet;

b. The balances in the liabilities accounts, which Generally have a credit

balance and are recorded on the credit side of the Trial Balance, shall be

posted on the Liability side of the Balance Sheet;

c. The balances in the income accounts, which Generally have a credit

balance and are recorded on the credit side of the Trial Balance, shall be

posted on the Income side of the Income and Expenditure Statement;

d. The balances in the expenditure accounts, which Generally have a debit

balance and are recorded on the debit side of the Trial Balance, shall be

posted on the Expenditure side of the Income and Expenditure Statement;

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e. The excess of income earned by the Municipality over expenditures incurred

by the Municipality shall be transferred to and added to the Municipal Fund

in the Balance Sheet. Likewise, excess of expenditures incurred over

income earned shall be transferred to and reduced from the Municipal Fund

in the Balance Sheet.

No items in the Trial Balance are left out without carrying them either to

Income and Expenditure Statement or the Balance Sheet.

27.15

Wherever a reference to Schedules has been made in the Financial

Statements, the effects mentioned above shall be given in the Schedules

first. From the Schedules, the balances would be transferred to the

Financial Statements.

27.16 Each of the locations in which accounts are maintained is called Accounting

Unit

Each Accounting

Unit

shall

maintain

its

books

account

independently. The Accounting Units shall Generate Trial Balance at the

period ends. If the entire Municipality has only oneAccounting Unit, only one

Trial Balance shall be prepared.

27.17 The Trial Balances of each Accounting Unit as at the period ends shall be

forwarded to the head office of Municipality for consolidation purposes.

Consolidation of the Trial Balances of theAccounting Units shall be done on

a line-by-line basis. Format for consolidation of Trial Balance is given in

Table 27.2 below:

27.18 All the Inter-Unit transaction account balances shall be nullified on

consolidation of the accounts at the period ends by the Head office.

For this purpose the Inter Unit Transactions shall be reconciled and the

balances should match.

27.19 All Financial Statements shall then be prepared based on consolidated Trial

Balance as arrived at for the Municipality as a whole.

CONSOLIDATION OF INDIVIDUALACCOUNTING UNIT'S TRIALBALANCE

Table 27.2

Trial Balance for the period from _ to

INCOMEAND EXPENDITURE STATEMENT

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1359

27.20 The Municipality shall also prepare an Income and Expenditure Statement

for every accounting period. The Income and Expenditure Statement

discloses the results of the working of the Municipality during the period

covered by the statement. It shows Incomes and Expenditures of the

Municipality for an accounting period and the excess of income over

expenditure or vice-versa for that period.

27.21

Since the Financial Statements are prepared under accrual basis, the

Income and Expenditure Statement shall include all the income earned

during the year whether actually received or not and all the expenditure

incurred whether actually paid or not.

27.22 The Income and Expenditure Statement is drawn from the Trial Balance. The

various heads of Incomes and Expenditures shall be posted from the Trial

Balance to the Income and Expenditure Statement.

27.23 Any Income or Expenditure under a particular individual head, which is more

than Rs.1,00,000, shall be shown separately in the Schedules annexed to

the Income and Expenditure Statement.

27.24

The Income and Expenditure Statement shall be prepared in the format

shown inTable 27.3.

27.25 If detailed information required to be given under any of the items or sub

items cannot be conveniently shown in the format for the Income and

Expenditure Statement or the Balance Sheet itself, as the case may be,

such information can be furnished in a separate schedule or schedules to be

annexed to and forming part of the Income and Expenditure Statement and

the Balance Sheet.

27.26 The Municipality shall prepare a Balance Sheet at the end of each

accounting period. The Balance Sheet is a statement, which reflects the

financial position of the Municipality as on a particular date. It presents the

assets, liabilities and reserves of the Municipality as on a specified date.

27.27 The Balance Sheet is also drawn from the Trial Balance. Assets, Liabilities

and Reserve heads shall be posted from the Trial Balance to the Balance

Sheet as discussed above.

27.28 The Balance Sheet shall be prepared in the format shown inTable 27.4.

27.29

The details of various Balance Sheet items would be given in separate

schedules attached to the Balance Sheet. The contents and formats for the

various schedules to the Balance Sheet have been shown subsequent to

the schedules of Income and Expenditure Statement.

BALANCE SHEET

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$ - Additions include fixed assets created out of Earmarked Funds and Grants

transferred to Municipality's fixed block as referred to in Schedule B-2 and B-4

Additional disclosures to the Schedule

Value of fixed assets under dispute or litigation shall be provided. The status

of the legal case as at the reporting date of the Financial Statements shall

also be mentioned.

ii.

The details & value of assets, which are not yet physically identified/traced,

shall be disclosed separately.

iii.

Details and value of assets under leases and hire purchase needs to be

disclosed as a note

Note:

Gross Block means cost of acquisition of fixed asset. Opening Balance in

Gross Block as on the first day of the year represents the closing balance of

the previous year. For instance, the opening balance as on 1st April 2004

shall be equal to the closing asset balance as on 31st March 2004.

Land includes areas used as and for the purpose of public places such as

parks,

squares, gardens, lakes, museums, libraries, godowns etc.

Buildings include office and works buildings, commercial buildings,

residential buildings, school and college buildings, hospital building, public

buildings temporary structures and sheds, etc.

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CASH FLOW STATEMENT

GUIDELINES FOR PREPARATION OF THE CASHFLOW STATEMENTS

STEPS IN PREPARATION OF CASH FLOW STATEMENT

Cash Flows from operating activities

27.32 Cash Flow statement is prepared in order to have information about the

Cash Flows of a Municipality. It is useful in providing users of Financial

Statements with a basis to assess the ability of the Municipality to generate

cash and cash equivalents and the needs of the Municipality to utilise those

Cash Flows.

27.33 A Cash Flow Statement,

when used in conjunction

with the other

Financial Statements, provides information that enables users to evaluate

the changes in Assets and Liabilities of a Municipality, its financial status,

and the actual performance in terms of Cash inflows and outflows.

27.34 All Municipalities shall prepare a Statement of Cash Flows apart from

Income & Expenditure, Balance Sheet and Receipts and Payments

Statements.

27.35 The Cash Flow Statement shall report Cash Flows during the period

classified by operating, investing and financing activities. A Municipality

presents its Cash Flows from operating, investing and financing activities in

a manner, which is most appropriate to its activities.

Classification

activity provides information that allows users to assess the impact of

those activities on the financial position of the Municipality and the amount

of its cash and cash equivalents. This information may also be used to

evaluate the relationships among those activities. The Cash Flow

Statement shall be prepared as shown inTable 27.5.

27.36 Cash Flow Statement of a Municipality shall be prepared by ascertaining the

Cash Flow from each of the activity as explained in the previous para.

Therefore steps involved in determining the Cash Flows from each of the

activity are explained in the following paras separately.

27.37

Operating activities are the principal activities contributing to or utilising the

cash resources of the Municipality and other activities that are not investing

or financing activities. Identification of transactions into operating or other

activities primarily depends on whether the result of the activity is captured

in Income and Expenditure Statement and is not related to Investing or

Financing activities. .

27.38 The steps involved in calculation of Cash Flow from Operating Activities are

as follows:

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a. The amount of excess of income over expenditure (or vice versa) as per 'the

Income and Expenditure Statement' shall be entered in the Cash

Flow Statement

under

'Operating

activities'(which

shall be the gross

Cash Flow from operating activities).

The amount of excess of income over expenditure (taken in the previous

step) includes certain non-cash and non-operating incomes and expenditures.

These shall be adjusted to the Gross Cash Flow to determine the net Cash Flow

from operating activities. Adjustments required for expenditure will be added and

adjustments in respect of income will be deducted from the Gross Cash Flow.

A Generalised list of such adjustments under incomes and expenditures are given

below:

- Deprecations

- Write off

- Provisions

- Decline in the value of investment

- Interest on deposits/loan received

- Investment incomes

- Profit or sale arising out ofAssets

-Appreciation in the value of Investments

c. The net Cash Flows as determined in the previous step shall be adjusted for

changes in working capital (movement in current assets and current

liabilities excepting those current assets relating to 'Investing' or' Financing'

activity, for example loans and advances to employees is considered under

financing activity).

d. The Cash Flows arising from any extra ordinary item shall

disclosed separately and classified as Cash Flows from operating activities

unless they can be identified with financing or investing activities and this

amount shall be added to 'Cash Flow from operating activities' as

determined in the previous step. Few examples of extra ordinary items are

as follows:

Expenditure:

Inco me

Changes during the period in current assets and liabilit ies are as follows:

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1389

i. Cyclone relief funds received;

ii. Receipts & Payments on account of prior period Income and Expenditures;

e. The total amount of Cash Flows from operating activities as determined in

the previous step shall be shown as 'net cash generated from or

(used in) operating activities.

27.39 Investing activities generally involves acquisition and disposal of long-term

assets and investments not included in cash equivalents.

27.40 The steps involved in calculation of Cash Flow from Operating Activities are

as follows:

All the movement of Cash Flows on account of the following shall be shown

as separate line items under the 'Investing activities':

Acquisition of fixed assets;

Purchase of investment in shares/equity or any other mode;

Fixed Deposits with banks and other financial institutions;

Amounts expensed / utilised from Fund accounts.

It is to be noted that while calculating the movement of funds/grants account,

any amount included by transfer from general/Municipal fund shall be

adjusted, as there is no real cash inflows to the fund/grant accounts.

All items of incomes and expenditures in the nature of 'investing

activities', which are adjusted while calculating Cash Flows from operating

activities shall be considered

appropriately

for

inclusion

the

calculation of Cash Flows from investing activities.Also these items are to

be included as separate line items.

Examples of such items are

Interest received,

Dividend received,

Proceeds from disposal of assets/investments.

The amount of Cash Flows from investing activities as calculated above

shall be shown as 'Net cash generated from/ (used in) investing activities'.

Cash Flows from investing activities

Cash Flows from financing activities

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27.41 Financing activities are activities that result in changes in the size and

composition Loans received by the Municipalities.

27.42 The steps involved in calculation of Cash Flow from Financing Activities are

as follows:

a. The movement in loans availed by the Municipalities and loans & other

advances given to employees/ others shall be shown on a net basis instead

of showing the amount of loans received / repaid during the year.

Examples of such items are as follows:

Movement in Loans from Central Government

Movement in Loans from State Government

Movement in Loans and advances to employees

Interest and finance expenditures paid

Funds/grants received during the period under reporting shall be shown

separately as amounts received under any fund/grant are in the nature of

financing activities.

Examples of such funds/grants are:

Earmarked funds

Special grants

Specific grants

All items of incomes and expenditures in the nature of 'financing

activities', which are adjusted while calculating Cash Flows from operating

act ivities shall be considered

appropriately

for

inclusion

the

calculation of Cash Flows from investing activities.

Examples of such items are as follows:

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Interest and finance charge

Discounts

27.43 The total of net Cash Flows generated from / (used in) each of operating,

investing and financing activities, shall be shown as net increase

/(decrease)

cash

and

cash equivalents during the period under

reporting.

27.44 In order to arrive at the 'Cash and cash equivalents at the end of the period

under reporting', the amount of cash and cash equivalents at the beginning

of the period under reporting shall be added to 'net increase/(decrease) in

cash and cash equivalents' during the period.

27.45 It should be ensured that the amount of cash and cash equivalents at the end

of the period under reporting shall be tallied with the total cash and bank

balances at the end of the period as disclosed in the Balance Sheet of the

Municipality.

CASHAND CASH EQUIVALENTSAT THE END OF THE PERIOD

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Note: items in () brackets denote as that they are to be deducted

27.46 The Receipts and Payments Statement shows the sources of funds and the

applications of funds during the accounting reporting periods.

27.47 The Receipts and Payments Statement shall be prepared from the

Balance Sheet, Income and Expenditure Statement, Ledgers ,Cash Book

and Bank Book.

27.48 The following are the steps involved

in the preparation of Receipts and

Payments Statement :

The

opening

and

closing

cash

and

bank

balances

should

ascertained and entered:

For revenue

income

accounted

for

on actual receipt

basis,

the

amounts

as appearing

the

Income

and

Expenditure

Statement

should be reflected directly in the Receipts and Payments Statement.

RECEIPTSAND PAYMENTS STATEMENT

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ii.

For revenue income accounted for on accrual basis, the following shall

be done:

Receivables at the beginning of the period

Rs.XXX

Add: Bills raised/Income accounted during the period

Rs.XXX

Less: Receivables at the end of the period

Rs.XXX

Cash received during the year

Rs.XXX

This amount shall be reflected in the receipt side of the Receipts and

Payments Statement.

iii.

For revenue payments which are accounted for on accrual basis, the following

shall be done:

Payables at the beginning of the period

Rs.XXX

Add: Bills received/ExpenditureAccounted

during the period

Rs.XXX

Less: Payables at the end of the period

Rs.XXX

Cash paid during the year

Rs.XXX

This amount shall be reflected in the payment side of the Receipts

and Payments Statement.

iv.

For Non-operating items – Ledger accounts shall be scrutinised for each of

the items listing out the total cash inflow and outflow during the period under

consideration. The increase or decrease in the amount outstanding in

respect of the relevant item in the Balance Sheet in comparison to the

previous period's figures should tally with the net Cash Flow. For instance,

while ascertaining the Cash Flow in respect of loan, all the loan ledger

accounts shall be scrutinised to prepare a list of cash inflow and outflow in

various loan ledger accounts. The difference between the total cash inflow

and outflow of all the loan ledger accounts should tally with the amount

received or paid in respect of loan. This would also be available from the

Balance Sheet itself in terms of increase or decrease of the amount of loan

in relation to the previous period's figures.

27.49 The Receipts and Payments Statement shall be prepared as shown inTable

27.6.

It should be noted that the following gives an illustrative list of receipts and

payments.

27.50 The following shall be noted in relation to preparation of Receipts and

Payments Statement:

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NOTES TOACCOUNTS

Statement of SignificantAccounting Principles

27.51 The Notes to Accounts shall comprise of Statement of Significant

Accounting

Principles, Statement on Contingent Liabilities, Subsidy Report and Other

Disclosures.

27.52 The

Statement

Significant

Accounting

Principles

shall

state

important accounting

principles

followed

the

Municipality

respect

of accounting

for its transactions and in the preparation and

presentation of the Financial Statements.

27.53 Where any of the accounting principles adopted by the Municipality while

preparing its Financial Statements is not in conformity with the principles

prescribed in this Accounts Manual and the effect of deviation from the

accounting principles is material, the particulars of the deviation shall be

disclosed

together

with

the

reasons

for

such

deviation

and

the

financial effect thereof, except where such effect is not ascertainable. The

disclosure of such deviation reasons thereof and financial effect thereof

shall be made in the section “Other Disclosures”. In case the financial effect

thereof is not ascertainable, either wholly or in part, the fact that it is not so

ascertainable shall be indicated.

27.54 Likewise, any change in the accounting principles which has no material

effect on the Financial Statements for the current period but which is

reasonably expected to have a material effect in later periods, the fact of

such change should be appropriately disclosed in the period in which the

change is adopted.

27.55 The statement of significant accounting principles to be disclosed in the

Financial

Statements are given below.

Basis ofAccounting

The Financial Statements are prepared on a going concern and under

historical cost basis under accrual basis of accounting. The method of

accounting is the double entry system.

Recognition of Revenue

Revenue

Revenue in respect of Property and related Taxes are

recognised in the period in which they become due and

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1399

demands are ascertainable.

Advertisement Taxes, in case auctioned to external agencies,

are recognised as per the terms of agreement. In all other

cases, when permission for advertisement is granted for the

first time, the Advertisement Tax is accrued at the point when

tax is paid and permission is granted. After the first year,

AdvertisementTax is accrued when renewal is due.

Entertainment Tax and Timber Tax are recognised as income

on actual receipt.

Revenues in respect of

Profession

Tax

Institutions/

Professionals/ Traders are accrued in the year to which it

pertains

when

demands

are

ascertainable

based

applicableActs of the State.

Revenues

in respect of Profession Tax from employees are

recognised on actual receipt.

Revenue in respect of Water Tax, Water Charges and Water

Meter Rent are recognised in the period in which they become

due and demands are ascertainable.

Revenue in respect of Connection Charges for Water Supply is

recognised on actual receipt.

Revenue in respect of Water Tanker Charges and Road

Cutting Charges, Penalties are recognised on actual receipt.

Revenue in respect of Electricity Charges are recognised in

the period in which they become due and demands are

ascertainable.

Revenue in respect ofAdvertisement rights are accrued based

on the terms of the contract.

Revenue in respect of Trade License Fees are accrued in the

year to which it pertains, when demands are ascertainable

based on the terms of theActs and Rules.

Revenues in respect of rents from properties are accrued

based on terms of agreement.

Other income, in respect of which demand is ascertainable and

can be raised in regular course of operations of the

Municipality, are recognised

in the period

in which they

become due, i.e., when demand is ascertainable.

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The Other Incomes, which are of an uncertain nature or for

which the amount is not ascertainable or where demand is not

raised in regular course of operations of the Municipality, are

recognised on actual receipt.

ii. Provision against receivables

Prudential norms are applied based on type of income and age

of receivable. Based on the principle on provisioning, incomes

that have been accrued and are doubtful of recovery are

provided for.

Recognition of Expenditure

Expenditures on Salaries and other allowances are recognised as and

when they are due for payment.

Other Revenue Expenditures are treated as expenditures as and when

they become due.

In case of works, expenditures are accrued as soon as the work has

been measured and becomes due for payment.

Provision for expenditures are made at the year-end for all bills received

upto a cut off date.

FixedAssets

Recognition

a. All Fixed Assets are carried at cost less accumulated depreciation. The

cost of fixed assets shall include cost incurred/money spent in acquiring or

installing or constructing fixed asset, interest on borrowings

directly

attributable to acquisition or construction of qualifying fixed assets up to

the date of commissioning of the assets and other incidental and indirect

expenditures incurred up to that date

b. All assets costing less than Rs.5, 000/- are depreciated at 100% in the

year of purchase.

c.Any Fixed Asset, which has been acquired free of cost or in respect

of which no payment has been made, is recorded at nominal value of

Re. 1/-.

ii.

Depreciation

Depreciation is provided on Straight Line Method.

iii. Revaluation of FixedAssets:

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1401

Revaluation of fixed assets is undertaken either at the time of issue of

municipal bonds or when commercial development / lease of properties is

made.

An increase in net book value arising on revaluation is credited to a reserve

account under the Municipal fund as 'Revaluation Reserve Account'. A

decrease in net book value arising on revaluation of fixed assets is charged

to Income and ExpenditureAccount.

Revaluation reserve is amortised by equivalent amount

of depreciation

charged on the revalued portion of the cost of the fixed assets.

a. Interest expenditure on loan is recognised on accrual basis.

b. Interest on borrowings directly attributable to acquisition or construction of

qualifying fixed assets up to the date of commissioning of the assets is

capitalised.

Inventories are valued as follows:

Raw materials are valued at Cost based on First In First Out method.

b. Finished goods are valued at lower of the cost or market value.

a. General Grants, which are of a revenue nature, are recognised as income

on actual receipt.

b. Specific Grants towards revenue expenditure, received prior to

the incurrence of the expenditure (received in advance), are treated

as a liability till such time that the expenditure is incurred

c. Grants received towards capital expenditure are treated as a liability till

such

time that the

fixed

asset is

constructed

acquired. On

construction/acquisition ion of a fixed asset out of the grants so received, the

extent

liability

corresponding

the

value

the

asset

constructed/acquired is to stand reduced and the amount are treated as a

capital receipt and are transferred from the respective Specific Grant

Account to Capital Contribution.

a. Contributions for retirement benefits such as Pension, gratuity, etc., made

by the Municipality are recognised as and when they are due.

Borrowing Cost

Inventories

Grants

Employee benefits

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b. Contributions due to Pension Fund of contingent staff are recognised as

an expense and as a liability as per existing rules;

c. Liability towards leave encashment is recognised as and when the

amount is determined.

Investments

Investments are recognised at cost of investment. The cost of investment is to

include cost incurred in acquiring invest ment and other incidental

expenditures incurred for its acquisit ion.

All long-term investments are carried / stated in the books of accounts at their

cost. However in the event of any permanent diminution in their value as on

the date of Balance Sheet, these are provided for.

c. Short-term invest ments are carried at their cost or market value (if

q u o t e d ) ,

whichever is lower.

27.56 The Contingent

Liabilities represent

an obligation,

relating to a past

transaction or other event or condition, that may arise in consequence

future

event

now

deemed possible

but

not

probable.

They

represent a claim against the Municipality which is contingent on the

happening of a future uncertain event, the financial implications of which

may or may not be ascertainable at the end of an accounting period. The

following shall be disclosed by the Municipality in the 'Statement on

Contingent Liabilities':

a. Amount of Capital Contracts remaining to be executed and not provided

for;

b. Amount of claim in respect of suits filed against the Municipality for which

the Municipality may be liable, in case the Municipality loses suits;

c. Claim against the Municipality not acknowledged as debts; and

d. Other money for which the Municipality is contingently liable.

STATEMENT ON CONTINGENT LIABILITIES

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1403

SUBSIDYREPORT

Table 27.7

Subsidy Report for for the period from_ to to

27.57 In accordance with the provisions and rules of the act governing the

Municipality, and instructions of the Government, the Municipality shall

prepare

a Subsidy

Report

on the following services, which shall be

annexed to theAnnual Financial Statements:

Water Supply;

Electricity Distribution;

Scavenging, transporting and disposal of wastes;

Street lighting;

Hospitals;

Schools.

27.58

The Subsidy Report may be prepared in the format provided below in Table

27.7.

27.59 The Subsidy, as computed above, indicates the extent of deficit of

income as compared to the expenditure.

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OTHER DISCLOSURES

27.60 This section shall give other important financial information about the

Municipality, which have not been disclosed in the Financial Statements.

These shall include:

a. Details of the expenditures incurred under various Government Circulars

together with the details, in broad terms, of the beneficiaries;

i. Details of honorarium paid to Councillors and Mayor;

ii. The following shall be disclosed separately in case of each of the incomes

of the Municipality:

amount of refunds, remissions and write-offs made during the year, and

arrears collected during the year.

iii. The amount of unutilised amount in the Public Deposit Account of

the Municipality;

iv. Amount of lapsed grants/fund;

27.61 In addition to disclosures required to be made as specified above, the

Municipality may also furnish information in respect of the following;

Percentage of properties defaulting on property tax both in terms

of number and value in comparison to total properties and

income earned;

Number of municipal hospital beds, dispensaries and other

medical facilities per1000 citizens in the municipal area;

Details about the various health programs undertaken by the

Municipality from its own resources and the section of the

population being benefited;

Percentage

connections,

category-wise,

defaulting

payment of water supply charges both in terms of number and

value in comparison with the total number of connections and

demand raised together with the remedial measures taken;

Details about the water purification and water distributed and

billed in terms of quantity;

Number of lamp-posts erected and the areas in which they

are erected (the expenditures incurred in respect of the street

lighting shall be given in the Subsidy Report);

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1405

Age analysis of receivables;

Age analysis of payables;

Expenditures

the

Transferred

Institutions

directly

met

by the parent departments.

Such other details as the Municipality may decide to give for

better disclosure and governance.

27.62 The Chief Municipal Officer shall in his report include his comments on

the

Audit

Certificate, including

explanations relating to qualifications

mentioned by the Auditors, stating clearly the facts of the matter and the

steps taken in respect of those qualifications. The Chief Municipal Officer

shall also comment upon the performance of the Municipality based upon

the results of the Financial Performance Indicators. In respect of any

adverse performance, as reflected by the result

of any Performance

Indicator,

the Chief Municipal Officer

shall,

in his report,

explain the

reason therefore and shall also state the steps taken to improve

performance in that area.

27.63

Further, the Chief Municipal Officer's Report shall state that the books of

accounts are maintained in the manner as required by the Act and the

Accounts Manual and that proper accounting principles have been adopted

and applied consistently while accounting for the transactions and

preparing theAnnual Financial Statements.

27.64 The Empowered Standing Committee for Finance shall prepare an Action

Taken Report on the Annual Financial Statements submitted to it for

approval. The Report shall in addition to such information as may be

prescribed by the Government, provide details of the action taken by the

Municipality

respect

the

qualifications

made

the

Audit

Certificate and the Chief Municipal Officer's Report.

27.65 The

Action

Taken

Report

shall

contain

section

for

Standing

Committee for Finance's comments on the comments and qualifications

contained in the Audit Certificate issued by the Director of Local Fund Audit

and the Chief Municipal Officer's Report.

CHIEF MUNICIPAL OFFICER'S

REPORT ON THE QUALIFICATIONS

AND

COMMENTS MADE IN THEAUDIT CERTFICATE

EMPOWERED STANDING COMMITTEE FOR FINANCE'S ACTION TAKEN

REPORT

FINANCIALRATIOANALYSIS

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ChapterTwenty Eight

28.

AuditArrangements

This Chapters onAuditArrangements is aimed at

28.1.

Introduction

28.2.

Types ofAudit in the Municipality

Statutory /Financial StatementAudit

Making you aware about the variousAudit arrangements for the Urban Local

bodies.

Providing you a sample format for theAudit report.

By end of this Chapter,You will

Be aware about the various types of the Audit to be conducted in the

Municipality.

Be aware about the Scope of theAudit

Have the sample Format of theAudit Report

28.1

This chapter discusses the various types of Audit requirement in the ULBs,

format and content of the Audit Report and utilization Certificates to be

submitted in relation to Urban Local Bodies (ULBs).

28.2

This chapter briefly describes the following:

•

Types ofAudit in the ULBs

•

Audit report on financial statements

28.3

As per the Section 91 of the Bihar Municipal Act 2007 the Municipal

Accounts as contained in the financial Statement, including the Accounts of

Special Funds, if any, and the Balance sheet shall be examined andAudited

by Director Local Fund Audit or his equivalent authority or an Auditor

appointed by the Urban Development & Housing Department from the panel

of professional Chartered Accountants prepared in that behalf by the UD &

HD.ThisAudit is called Statutory or Financial StatementAudit.

28.4

The Chief Municipal Officer shall within four months of the close of a year,

cause to prepare a financial Statement containing Income Expenditure,

Receipt Payment Accounts and Balance sheet along with the Schedules

.The financial Statement prepared shall be placed by the Chief Municipal

Officer before the Empowered Standing Committee which after examination

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1413

of the same, shall adopt and remit them to the Auditor as may be appointed

in this behalf.

28.5

The Auditor should submit the Audit report not later than 30th day of

September each year to the Chief Municipal Officer .The Auditor shall

include in such Report a Statement showing –

a. Every payment which appears to theAuditor to be contrary to law.

b. The account of any deficiency or loss, which appears to have been caused

by gross negligence or misconduct of any person.

c. The account of any sum received which ought to have been ,but has not

been , brought into account by any person and

d. Any other material impropriety or irregularity in theAccount.

28.6

The Chief Municipal Commissioner shall place the Audited Financial

Statement, the Balance sheet and the Audit Report and his comments

before the Empowered Standing Committee which, after the examination

thereof, shall place them before the Municipality with its comments, if any.

28.7

The Chief Municipal Officer shall after the adoption of the Financial

Statement including the Balance sheet and the Audit Report forward the

same to the State Government together with the report of the action taken

thereon by the Municipality and shall also send copies thereof to the

Auditors and the C&AG.

28.8

The Report of theAuditor shall state:

whether he has obtained all the information and explanations which to

the best of his knowledge and belief were necessary for the purposes

of his audit;

whether, in his opinion, proper books of account as required by

Authority(as required by the relevant Act), the Accounts Manual, the

Rules and any other stipulations have been kept by the ULB so far as it

appears from his examination of those books;

whether

the

ULB's

Balance

Sheet,

Income

and

Expenditure

Statement,

Receiptsand

Payments

statement

and

Cash

Flow

statement dealt with by the report are in agreement with the books of

accounts;

whether appropriate internal controls have been adhered to;

28.3.

SampleAudit Report on Financial Statements

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whether all the payments have been made in accordance with the law;

whether any deficiency or loss appears to have been caused by the

gross negligence or misconduct of any person (if yes, the amount of

loss should be quantified);

whether any sum received for and on behalf of the ULB which ought to

have been brought into account of the ULB by any person has been so

brought; and

Whether any material impropriety or irregularity, other than those

mentioned above, has been observed by him during the course of

audit of accounts.

28.9

Where any of the matters referred to in Para 28.8 are answered adversely or

with a qualification, the auditor's report shall state the reason for the same

and with further explanation and inclusion of statistical impact if possible.

28.10 Besides the above Audit Report, the Auditor shall comment in respect of the

following matters in theAnnexure to theAudit Report:

Whether all the expenditure incurred by the ULB are authorized by

appropriate provision in the sanctioned budget, whether made originally

or subsequently?

Whether all sums due to and received by the ULB have been brought to

account within the prescribed time limits?

Whether all transactions (incomes, expenditures, assets and liabilities)

are correctly classified?

Whether in respect of all bills for charges on account of all works and

other expenditure, proper certificates have been furnished in support of

them and that no deviation has been made from the sanctioned plans and

the estimates without the sanction of the competent authority?

Whether the amounts received as specific grants have been utilized for

the purposes as stated in the grant sanction order?

Whether the Special Funds, have been created as per the provision of

relevant statutes and whether the Special Funds have been utilized for

the purposes for which created?

Whether the ULB is maintaining proper records showing full particulars,

including quantitative details and situation of fixed assets; whether these

fixed assets have been physically verified by the management at

reasonable intervals; whether any material discrepancies were noticed

on such verification and if so, whether the same have been properly dealt

with in the books of account?

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1415

Whether physical verification has been conducted by the ULB at

reasonable intervals in respect of stores?

Whether the procedures of physical verification of stores followed by the

ULB are reasonable and adequate? If not, the inadequacies in such

procedures should be reported;

10. Whether any material discrepancies have been noticed on physical

verification of stores as compared to book records, and if so, whether the

same have been properly dealt with in the books of account?

11. Whether the valuation of stores is in accordance with the accounting

principles laid down in the Accounts Manual? Whether the basis of

valuation of stores is same as in the preceding year? If there is any

deviation in the basis of valuation, the effect of such deviation, if material,

should be reported;

12. Whether the parties to whom the loans, or advances in the nature of

loans, have been given by the ULB are repaying the principal amounts as

stipulated and are also regular in payment of the interest and if not,

whether reasonable steps have been taken by the ULB for recovery of the

principal and interest?

13. Whether there exists an adequate internal control procedure for the

purchase of stores, including components, plant and machinery,

equipment and other assets?

14. Whether proper procedures are in place to identify any unserviceable or

damaged stores and whether provision for the loss in this respect, if any,

has been made in the accounts?

15. Whether the ULB is regular in depositing Provident Fund dues and

Profession Tax deducted with the appropriate authorities and if not, the

extent of arrears;

16. Whether the ULB is regular in depositing tax deducted at source (income

tax and works contract tax) and other statutory dues, and if not, the nature

and cause of such delay and the amount not deposited;

17. Whether any personal expenses have been charged to revenue account;

if so, the details thereof.

28.11 The Report of the Auditor shall also specifically report on any other matter

which the Government, ULB and/or the Authority (as required by the

relevant Act), may have specifically required to be covered as a part of the

Audit.

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SUPPLEMENTARY/TESTAUDIT

INTERNALAUDIT

INTERNALAUDIT REPORT/CERTIFICATE

28.12 Comptroller &Auditor General has been empowered to conduct testAudit of

the Accounts of the Municipalities as per the Section 91 of the Bihar

Municipal Act 2007. The report will be placed before the empowered

Standing Committee. The C&AG may exercise the right to report to the State

Legislature the results of such testAudit. Further, an annual report prepared

by C&AG shall be laid on the both Houses of State Legislature.

28.13 InternalAudit will be conducted in each Municipality by the firm of Chartered

Accountants from the panel prepared by the Director of Local Bodies latest

by end of March for the following financial year .It will be conducted ongoing

basis throughout the year The internal Auditor so appointed shall report

directly to Empowered Standing Committee with the copy to Chief Municipal

Officer and Director of Local Bodies.

28.14 At the end of each period, the Auditor may furnish a certificate on the

quarterly coverage to the Municipal Commissioner.The suggested format of

the certificate can be as follows:

“Certified that the accounts from to have been audited by me and found

correct with the exception of the following items:” (The exceptions shall be

explained in detail).

28.15 While furnishing Internal Audit Report , the Auditor shall at least verify the

following:

Whether the postings for the entries in the books of original entry have

been correctly made in the respective ledger accounts;

Whether all the books of accounts and supplementary registers that

are prescribed in the Accounts Manual / other applicable regulations

have been properly maintained by the ULB;

Whether the Quarterly Financial Statements have been compiled on

the basis of the actual entries in the books of accounts;

Whether the period-end and reconciliation procedures prescribed

have been carried out.

Whether the Bank Reconciliation statements have been prepared and

are appropriate.

Whether all grants from Government have been accounted at gross

value with proper entries to various accounts

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1417

In addition to that the internalAudit should also a Smple

whether

all

transactions

(incomes,

expenditures,

assets

and

liabilities)are correctly classified and stated in sufficient detail;

Whether all grants sanctioned or received by the municipality during

the year, have been accounted properly, and where any deduction is

made out of such grants towards any dues of the ULB? Whether such

deductions have been properly accounted;

10.

Whether any Special Funds have been created as per the provision of

any statute and whether the Special Funds have been utilized for the

purposes for which they have been created;

11.

In respect of contracts that are in existence during the year, whether

there are any deviations from the sanctioned plans and the estimates

without the sanction of the competent authority;

12.

Whether the ULB is maintaining proper records showing full

particulars, including quantitative details and situation of fixed assets;

whether these fixed assets have been physically verified at reasonable

intervals; whether any material discrepancies were noticed on such

verification and if so, whether the same has been properly dealt with in

the books of account;

13.

Whether in case of leasehold property given by the ULB, lease rentals

are collected regularly by the ULB and that the lease agreements are

renewed after their expiry;

14.

Whether physical verification has been conducted by the ULB at

reasonable intervals in respect of stores;

15.

Whether the procedures of physical verification of stores followed by

the ULB are reasonable and adequate? If not, the inadequacies in

such procedures should be reported;

16.

Whether any material discrepancies have been noticed on physical

verification of stores as compared to book records, and if so, whether

the same has been properly dealt with in the books of account;

17.

Whether proper procedures are in place to identify any unserviceable

or damaged stores and whether provision for the loss in this respect, if

any, has been made in the accounts;

18.

Whether the valuation of stores is in accordance with the accounting

principles laid down in the rules? Whether the basis of valuation of

stores is same as in the preceding year? If there is any deviation in the

basis of valuation, the effect of such deviation, if material, should be

reported;

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19.

Whether the parties to whom loans or advances have been given by

the ULB are repaying the principal amounts as stipulated and are also

regular in payment of the interest and if not, whether reasonable steps

have been taken by the municipality for recovery of the principal and

interest?

20.

Whether advances given to municipal employees and interest thereon

are being regularly recovered;

21.

Whether there exists an adequate internal control procedure for the

purchase of stores, including components, plant and machinery,

equipment and other assets?

22.

Whether applicable procurement rules and procedures are being

followed and if so, significant deviations should be identified and

reported.

23.

Whether the municipality is regular in depositing statutory dues

including tax deducted at source, service tax, VAT, works contract tax,

cess payable to the government etc., and if not, the nature and cause

of such delay and the amount not deposited;

24.

Whether the municipality is regular in remittance of pension and leave

encashment contributions or any other amounts which the municipality

is liable to remit towards the retirement dues of its employees,

including employees on deputation;

25.

Whether

any

personal

expenses

have

been

charged

the

municipality' s accounts; if so, the details thereof;

26.

Whether the Bank Reconciliation statements have been properly

prepared for all the bank accounts of the ULB and the remedial actions

including all correcting entries have been taken on timely basis;

27.

Whether the year-end and reconciliation procedures prescribed have

been carried out as per the rules;

28.

whether all the expenditure incurred by the Municipality are authorized

by appropriate provision

in the sanctioned budget, whether made

originally or subsequently and are in all cases such as are authorized

by law;

29.

Whether all revenue has been properly assessed, accounted for,

collected and recovery action taken on timely basis;

30.

whether all sums due to and received by the Municipality have been

brought to account within the prescribed time limits and are in all cases

such as are authorized by law;

fcgkj xtV ¼vlk/kkj.k½ 21 ekpZ 2016

1419

31.

whether in respect of all bills for charges on account of all works and

other expenditure, proper certificates have been furnished in support

of them and that no deviation has been made for the sanctioned plans

and the estimates without the sanction of the competent authority;

32.

whether the amounts received as specific grants have been utilized for

the purposes as stated in the grant sanction order;

33.

Any other matter which the Government, Municipality and/or Authority

(as required by the Act), may have specifically required to be covered

as a part of theAudit.

34.

Any Other matters, the Municipality may like to include.

28.16 In addition to the Statutory/Financial Statement Audit and Internal Audit of

the Accounts the State Government or the Municipality may, if thinks fit,

appoint an Auditor to conduct Special Audit pertaining to the specified item

or series of items requiring thorough examination.

Examination of records by the MunicipalAccounts Committee-

28.17 Every Municipality shall, at its first meeting in each year or as soon as may

be at any meeting subsequent thereto, constitute a Municipal Accounts

Committee having members amongst the elected Councilors not being the

members of the Empowered Standing Committee

and from the public

having knowledge and experience in financial matters as may be nominated

by the Municipality.

28.18 The duty of the MunicipalAccounts Committee -

To examine the accounts of the Municipality showing the appropriation of

sums granted by the Municipality for its expenditure and the annual financial

accounts of the Municipality,

To examine and scrutinize the report on the accounts of the Municipality by

the Auditor appointed under section 90 and to satisfy itself that the money

shown in the accounts as having been disbursed was available for, and

applicable to, the services or purposes to which they were applied or

charged and that the expenditure was incurred in accordance with the

authority governing such expenditure,

To submit report to the Municipality every year and from time to time on such

examination and scrutiny,

To consider the report of the Auditor appointed under section 96 in cases

where the State Government or the Municipality requires him to conduct a

SPECIALAUDIT

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ChapterTwenty Nine

26.

Guidelines for Preparation of Opening Balance Sheet

This chapter aims on…

29.1.

Introduction

DEFINITIONS

Providing you the guidelines for preparation of opening Balance sheet as on

the 1st day of the financial year from which the accounts of Municipality is

being converted from Single Entry cash Basis system of Accounting to

Accrual based double entry system ofAccounting.

By the end of this chapter, you should be able to…

Know the detail statements prepared for the various Assets & Liabilities and

also know the Accounting entries to be made for incorporation the opening

Balance sheet with theAccounts of the financial year in whichAccrual Basis

Double entry system ofAccounting is adopted.

29.1

This chapter contains the guidelines and the formats for collating the

information for the assets and liabilities mentioned hereunder. It would

facilitate the preparation of the Opening Balance Sheet of the Urban Local

Body (ULB).

29.2

The definition of key terms referred to in this Report are provided below:

Fixed Assets comprise assets, which are meant for use by the ULB

over an extended period of time. It includes Immovable Property such

as Land, Buildings, Bridges etc. and Movable Property such as

Vehicles, Plant and Machinery, Furniture & Fixture etc.

Immovable Properties consist of properties, which cannot be

relocated.

Movable Properties consist of properties, which can be relocated.

CurrentAssets are comprised of items of a short-term nature (normally

less than one year). Such items are usually used up in less than one

year or converted into cash (or its equivalent) within a year. For

instance, Property Tax Receivables, Water Charges Receivables,

Inventory of medicines, consumables etc.

Investments comprise of financial assets resulting from investments of

cash surpluses.

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Current Liabilities comprise of the claims of external parties on ULB on

account of any dues or other payables.

Reserve Fund in the ULB represents amounts set aside and

earmarked for meeting specific obligations and commitments. For

instance, Pension Fund represents the amount set aside for meeting

future pension liability.

29.3

The assets and liabilities for which guidelines and formats have been

furnished are as under:

Immovable Property

Land (Form 1)

Building (Form 2)

Roads, streets, lanes and footpaths (Form 3)

Bridges, culverts, flyovers, subways and causeways (Form 4)

Drains including underground drains (Form 5)

Water Works Distribution (Form 6)

Public Lighting System (Form 7)

Lakes and Ponds (Form 8)

Capital Work-in-Progress (Form 9)

Plant and Machinery (including machinery of Water Works and

Drainage) (Form 10)

Vehicles (Form 11)

Furniture and Fixtures (Form 12)

Office Equipments (Form 13)

Other Equipments (Form 14)

Live Stock (Form 15)

FixedAssets

Movable Property

Investments (Form 16)

!

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1423

CurrentAssets

GENERALGUIDELINES

!

Cash Balance (Form 17)

Bank Balance (Form 18)Details of Advances paid to suppliers

contractors (Form 19)

Details of Loans &Advances to employees (Form 20)

Receivables (including Taxes, Water charges, Rent etc.) (Form 21)

Grants Receivable (Form 22)

Department - wise Inventory (Form 23)

Consolidated Inventory (Form 23A)

Details of Deposits made (Form 24)

Loans Payable (Form 25)

Unutilised Grants (Form 26)

Reserve Funds (Form 27)

Current Liabilities

Details of Deposits received (Form 28)

Bills and other payables details (Form 29)

29.4

This section contains the General guidelines to be followed while preparing

the formats for the assets and liabilities. Specific guidelines for any asset or

liability, if required, have been mentioned on the formats.

29.5

As far as possible, all details should be collected department-wise and then

consolidated to give an overall picture for the ULB. For instance, Form 12 -

Furniture & Fixture, Form 13 - Office Equipment, Form 14 - Other

Equipment, Form 15 - Livestock and other relevant forms shall be given to

each of the dispensaries, hospitals, maternity homes, animal pound and

other locations within the Health Department for collecting information of the

assets there, which shall be then consolidated at the departmental level.

29.6

The ULB should form separate teams who would be responsible for collating

information in the formats provided, within a specific time frame. A Steering

Committee comprising of City Engineer, Head of the Accounts Department

and Head of the Audit Department shall be responsible for coordinating the

task of collecting information for each of the category of fixed assets. An

illustrative list of the assets for which separate teams should be formed is as

under:

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!

Buildings - the team should include a Civil Engineer or preferably a

Structural Engineer

Roads, Streets and Lanes - the team should include a Civil Engineer

Bridges, Culverts, Flyovers, Subways and Causeways - the team

should include a Civil Engineer or preferably a Structural Engineer

Furniture & Fixture, etc.

29.7

Separate teams may also be formed for collecting information for other

category of the assets under the overall supervision of the Steering

Committee. The information gathered should be signed by the members of

the concerned team and authenticated by the members of the Steering

Committee.

29.8

It is suggested that the Provisional Balance Sheet be prepared as on

December 31 of the financial year, so as to facilitate a quick and efficient

preparation of Opening Balance Sheet as on April 1 of the next financial

year.

29.9

The General Guidelines to be followed for FixedAssets have been arranged

as General Guidelines for Immovable FixedAssets and General Guidelines

for MovableAssets.

29.10 The General Guidelines to be followed for Immovable Fixed Assets are as

follows:

Conduct physical verification of the immovable assets.

The information collated during physical verification should be cross verified

with the existing records maintained for the said fixed assets, if any.

Only such assets, whose ownership vests with the ULB, shall be considered

for arriving at the list of assets of the ULB.

Details of the assets, whether freehold or leasehold should be specified

separately for each of the assets.

Cost of acquisition / construction.

The cost of acquisition / construction should also include, in addition to the

cost incurred in acquiring / constructing the said asset, the cost incidental to

the acquisition / construction such as registration charges, stamp duty,

consultancy charges (including legal charges) etc.

Land

GENERALGUIDELINES FOR IMMOVABLEASSETS

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1425

!

In case the cost of acquisition / construction is not ascertainable, an estimate

of cost that would have been incurred for the acquisition / construction

should be provided.

For assets funded out of grants, the cost of acquisition of the assets would

be net of the grant proceeds utilized for the purchase of the asset.

In case an asset has been acquired / created free of cost, the asset should

be recorded at a nominal value of Re 1.

Cost of improvement. Any cost incurred for improvement of assets, which

results in increasing the life or the utility of the asset, should be considered

as an improvement cost. Expenses of a normal and routine nature incurred

for the repairs and maintenance of assets should not be considered as an

improvement cost.

Date ofAcquisition. The date of acquisition is the date on which the property

was legally vested with the ULB. In case of acquisition of fully constructed

civil property, specify the estimated date when the construction of the

structure. Also specify the date of acquisition of the said structure by the

ULB.

Mode of Acquisition. Specify whether the fixed assets have been

purchased, constructed, transferred or gifted to the ULB or has been

attached under anyAct.

From whom acquired. Specify the person / institution from whom the assets

have been acquired.

Reference of available title documents. It has to be ensured that all the

relevant documents like title deeds, contracts, invoices etc. are available

with the ULB. A reference of the same has to be provided in the formats

provided. In case the original documents are not available, a duplicate set

should be made.

The following should be specified in the Remarks Column:

Source of finance for the acquisition / construction of the assets.

Any restriction/covenants on the transfer of assets.

Pending litigations in respect of the fixed assets

Any unauthorised use or encroachment on the fixed assets

the Accounts Department shall provide appropriate depreciation for assets

held by the ULB to arrive at the book values of the assets. Depreciation shall

be provided at the rates and calculated up to the date of opening balance

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sheet from the date of acquisition / installation as the case may be as per the

principles laid down under the chapter 16 on Fixed assets

.29.11 The General Guidelines to be followed for Movable Fixed Assets are as

follows:

Conduct physical verification of the movable assets. Allot an asset

reference number to all categories of plant and machinery, vehicle,

furniture, fixture and equipment (including office equipment).

The information collated during physical verification should be cross-

verified with the existing records maintained for the said fixed assets, if any.

Cost of acquisition / construction is the same as discussed in para. 29.11 (e).

Cost of improvement.Any cost incurred for improvement of vehicles such as

building of body for buses, hearse vans, ambulances, fire brigades, etc.

should be considered as an improvement cost.

Date ofAcquisition. The date of acquisition is the date on which the property

was legally vested with the ULB.

Mode ofAcquisition is the same as discussed in para. 29.11 (g).

From whom acquired is the same as discussed in para 29.11 (h).

Reference of available title documents. It has to be ensured that all the

relevant documents like title deeds, contracts, invoices etc. are available

with the ULB.Areference of the same has to be provided as per the formats.

In case the original documents are not available, a duplicate set should be

made.

The following should be specified in the Remarks Column:

Source of finance for the acquisition / construction of the assets.

Any restriction/covenants on the transfer of assets.

Pending litigations in respect of the fixed assets

Any unauthorized use of the fixed assets

29.12 The detail guidelines to be followed for valuation of Fixed Assets have been

given in Model National Municipal Asset Valuation Methodology Manual to

facilitate bringing on record the value of municipal assets determined during

the course of preparation of Opening Balance Sheet.

29.13 In respect of Investments, Receivables, Other Current Assets, Loans and

"

GUIDELINES FOR DETERMINATION OF VALUE OF CURRENTASSETS

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1427

Advances, Borrowings/Loans payable, Unutilized Grants, Reserve Funds

and Current Liabilities, the ULBs should compile the information required in

the formats from the registers maintained by them currently. As far as

possible, all details should be collected department-wise and then

consolidated to give an overall position for the ULB.

29.14 The ULB shall also provide for income receivable, expenses payable,

provisions for current assets, loans and advance as per the accounting

principles prescribed in each of the chapters described earlier. These

provisions shall also appear in the opening balance sheet as follows.

All income receivable shall be carried forward as current assets

All expenses payable shall be carried forward as current liabilities

Provisions for aged receivables shall be as per the accounting principles

and the respective assets shall be netted off for the same.

29.15 Once, the values of all the assets and liabilities are arrived, the ULB shall

record the net value or the balancing figure under the head ”Municipal

Funds”.

29.16 ULBs may encounter few of the transitional issues as illustrated below while

transforming data from manual system of accounting to a computerised

data environment:

•

Availability of Historical Data

•

Knowledge and Understanding capacity of Staff.

29.17 States and ULBs shall develop a detailed implementation plan to ensure

smooth shift to the new system. Sustainability shall also be addressed in the

implementation plan.

!

MUNICIPALFUND

TRANSITIONALISSUES

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REVISION OF OPENING BALANCE SHEET

29.6

There may exist possibilities that certain assets and liabilities are identified

after preparation of draft Opening Balance Sheet as well as after

preparation of the first Balance Sheet subsequent to Opening Balance

Sheet. In such case, the value of assets or liabilities identified should be

directly incorporated in the Opening Balance Sheet (where first Balance

Sheet subsequent to the Opening Balance Sheet is not prepared) or

through the account “Adjustments to Opening Balance Sheet” in the

Balance Sheet for the period concerned. The amount of asset/liability

should not be routed through the Income and Expenditure Account. An

illustrative list of accounting entries required to be passed for incorporation

of newly identified assets and liabilities are as under:

Incorporation of Land (e.g. Ground, Open Market, etc.)

Incorporation of Buildings (e.g. Art Gallery Building, Auditorium Building,

etc.)

Incorporation of Contractor Bills Payable in respect of maintenance of road

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APPENDIX 29.1

ImmovableAssets

VALUATION OF FIXED ASSETS

Fixed Asset represents those Assets of the Municipalities which are meant

for use over and extended period. These are assets held for providing

services and are not held for resale in the normal course of operations of the

Municipalities. The opening balance sheet shall reflect the written down

value of the fixed assets. The written down value represents the original cost

of acquisition less the accumulated depreciation.

The valuation of fixed assets given herein is not as per the guidelines

prescribed under National Municipal Accounts Manual (NMAM). However,

we suggest and encourage the use of actual cost of acquisition for

ascertaining the original cost of fixed asset.

The fixed assets can be either movable or immovable depending on their

nature. The following are some of the fixed assets in the balance sheet of a

Municipality

Land

Buildings including School Buildings, Hospital Buildings, etc.

Shopping Centres

Gardens

Playgrounds/ Open Grounds

Crematorium/ Burial Grounds

Staff Quarters

Auditoriums

Markets

Town Halls/ Community Halls

Cattle Pounds

PublicToilets

Workshops/ Garages

Stadiums

Art Galleries

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Slaughter Houses

Roads, including, Mud Roads,Tar Roads and Concrete Roads

Footpaths

Bridges

Sub-ways

Drains (Open & Closed)

Culverts

Water Pipelines

Street Light Posts

Vehicles including Cars, Buses, Jeeps,Ambulances, Motorcycles, etc.

Office

Equipment

including

Computers,

Printers

and

Peripherals,

Photocopiers,Air conditioners, etc.

Furniture & Fixture including Electric fitting and installations

Hospital Equipment

Garden Equipment

Equipments of theTown Planning Department

Equipment used by the Engineering Department

Equipment of the Conservancy Department

Valuation ofAssets will be done as per the following order of preference.

If both the cost

and

date of purchase/

construction

is available /

ascertainable - Original cost.

If cost

is not

available /unascertainable but the date of construction/

purchase is available:

If the asset has outlived its estimated useful life, then it will be valued at Re.

1/-.

Estimation of useful life will be done by the Engineers of the Municipality. For

MovableAssets

VALUATION GUIDELINES

Ascertainment of Original Cost

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1463

Assets that have not outlived its useful life, valuation shall be done based on

the rates prescribed by PWD for that year. The engineers of the Municipality

shall conduct the exercise of estimation of value and provide it to the

implementation committee.The value so obtained shall be the cost of asset.

In case PWD rates for a particular year are not available, the current

replacement cost based on the recent rates as prescribed above shall be

taken. This will be deflated till the year of construction based on wholesale

price index (index rates are provided in Annexure 2) to arrive at the original

cost.

In case of those class of assets for which PWD rates are not prescribed,

current replacement cost will be used. This will be deflated to the year of

construction/ purchase based on wholesale price index (index rates are

provided in Annexure 2) to arrive at the original cost of asset. Current rates

from other manufacturers can be taken e.g. in case of vehicles.

In case neither the cost nor the date of purchase/ construction is

available, valuation will be at Re 1/- , the same being considered as the

residual value.

For fixed assets acquired during 2009-10 and later, the Municipalities shall

value the assets based on the actual cost.

The guidelines with regard to ascertainment of cost of acquisition,

improvement, the date of acquisition shall be as given in the Main Chapter.

It is suggested that the Municipalities undertake the valuation of the fixed

assets in the following order

All Commercial Buildings like Shopping Complexes, Auditorium, and Bus

Stands etc.

Buildings constructed in the last twenty years.

Movable FixedAssets acquired in the last five years

All other fixed assets including land.

The assets related to the Transferred Institutions shall also be included in

the valuation and the same shall be valued at Re. 1.

Depreciation shall be charged by Straight Line Method (SLM) on all fixed

assets except land. The rate of depreciation for each type of fixed assets

will be based on the estimated useful life and will be as prescribed in

Appendix 21.1 to Chapter 21 – Fixed Assets. All assets costing less than

Rs.5,000 shall be depreciated at 100% in the year of purchase.

Depreciation

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10.

All assets which have been fully depreciated shall be carried at a Book value

of Re. 1/-.

11.

Depreciation shall be provided at full rates for assets, which are purchased /

constructed before October 1 of an Accounting Year. Depreciation shall be

provided at half the rates for assets, which are purchased / constructed on or

after October 1 of anAccountingYear.

12.

Land that are acquired free of cost from the government or provided by

individuals or institutions under endowment for specific purposes shall be

valued at Re. 1/-.

13.

Where the ownership of the asset has not been transferred in favour of the

Municipality, but the asset is in the permissive possession of the

Municipality, it shall be included in the FixedAsset Register with Re. 1/- as its

value. However there should be a clear mention in the Register that in case

the Government takes back the asset at any point of time in future, reversal

of entry shall be made in the Fixed Asset Register. Cost of developing such

assets, if any, shall be Booked under the respective head of accounts.

14.

Statues and Heritage Assets - Statues and valuable works of art shall be

charged at original cost and no depreciation shall be charged thereon.

15.

Land pertaining to Parks and Playgrounds including the cost of development

of land shall be Booked under land. Other amenities to Parks and

Playgrounds shall be capitalised as 'Parks and Playgrounds'.

16.

Any building /structures/ plant and machinery, etc., constructed/ installed in

the Parks and Playgrounds and used for other purposes shall be Booked

under the appropriate heads of account.

17.

Land under road shall be classified under land and shall not be included

under Roads.

18.

The valuation report shall contain the methodology adopted for valuation

and shall give justification for each of the item.

19.

The valuation report shall be placed before the Council for approval before

the same is incorporated in the opening balance sheet.

20.

The following example illustrates computation of actual cost in various

scenarios, computation of depreciation and arriving at the written down

value.

General Principles

ILLUSTRATION

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1465

Scenario 1 – Where theActual Cost ofAcquisition is available

Actual cost of acquisition refers to the cost paid for acquiring the asset and

any capital expenditure incurred after its acquisition. For example, let us

assume that the construction of a Shopping Complex was completed on

30th June, 1990. The date of capitalization therefore shall be 30th June

1990. On verification of the relevant documents and records, it was found

that the total cost of construction was Rs.20,00,000/- and no major

improvement was carried out in the later years.

The depreciation shall be computed as given below

Date of Capitalisation

30th June 1990

Cost ofAcquisition (A)

Rs.20,00,000/- Rate of Depreciation (B)

Depreciation PerYear (C ) = (A) x (B)

Rs.40,000/-

Number ofYears till March 2007 (D)

17Years

Depreciation till March 2007 (E) = (C) x (D)

Rs.6,80,000/-

Written Down Value as on 31st March 2007

Rs.13, 20,000/-

(A) – (E)

Assuming in the above example, the actual cost of acquisition is not

available; the cost of acquisition shall be computed in the following manner.

The cost of acquisition shall be done on the basis of PWD rates prescribed

for the year in which the asset is constructed. In the above example, the

rates prescribed for the year 1990 shall be taken as the basis for

computation of cost of asset. The cost so arrived shall be the cost of

acquisition / construction and the depreciation shall be calculated

accordingly.

ii.

If the PWD rates for 1990 are not available, the next nearest year for which

the rates are available shall be taken. Assuming, in this situation, the next

nearest year for which the rates are available is 1995, the value of asset

shall be computed as per 1995 rates and will then be deflated using the WPI

indices given in Annexure 2 to 1990 rates to arrive at the cost of acquisition.

The same is explained below

Scenario 2 - WhenActual Cost ofAcquisition is not available

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a. Cost as per 1995 Rates – Rs. 30,00,000/- b. WPI for 1994-95

- 1778.2

c. WPI for 1990-91

- 1164.4

d. Cost ofAsset shall be computed using the formula -

(Index of the Year in which the asset is Constructed x Cost as computed for the next

nearest year)

Index for the next nearest year for which PWD rates are available

Therefore the cost arrived at as per the method above, in this case, shall be

1164.40 x

3000000

Cost of Building =

= Rs. 19, 64,478/-

1778.2

The depreciation shall then be calculated on Rs.19, 64,478/ - in the manner

explained above.

iii.

If PWD rates are not available for any class of assets, the current

replacement cost of the asset shall be used and shall be deflated in the

manner explained above.

If the year of acquisition or construction is not available, the asset shall be

valued at Re.1 and no depreciation shall be calculated on that asset.

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1467

ChapterThirty

30.

Budgeting & MIS

This Chapter on Budgeting and MIS aims to -------

By the end of this chapter, you would be able to ------

30.1.

Introduction

30.2.

Approach to Budgeting

Provide an overview of the Budgeting approach, processes, budgetary

controls (budgeting system) and MIS & other performance review /status

reports of an ULB.

Understand the new budgeting approach used by ULBs

Know how to prepare budgetary control reports and

Understand the various MIS reports required to be used by ULBs in

appraising its performance during any given period.

30.1

Budget is a financial plan describing proposed expenditure and means of

financing the same. It embodies the estimated receipts and expenditure

(both capital and revenue) for a financial year. It is a proposal of how much

money is to be spent on what and how much of it will be contributed by whom

or how it would be raised during a financial year. It plays an important role in

planning and controlling operations of the Municipality.

30.2

However, as suggested by JNNURM, the Outcome Budgeting approach is

used by ULBs in Bihar for budgeting processes preferably effective from FY

2011-12. Outcome Budget is a performance measurement tool that helps in

better

service

delivery;

decision-making;

evaluating

programme

performance and results; communicating programme goals; and improving

programme effectiveness. The Outcome Budgeting facilitates progress

card on what departments have done or achieved with the financial outlays

announced in the annual budgets. Outcome budgets are prepared using

outcomes (ultimate outputs) as articulated by its citizens and users of

various services provided by the ULBs. Budget preparation process,

calendar, approval and control process as per Outcome Budgets are

detailed in the Outcome Budget Manual provided separately to each

Municipality.

30.3

The objective of the budgeting system of an Municipality is to arrive at a

scientific basis for building linkage between the nature of receipt or payment

with the functions / services or other Budget control centers. Budget shall

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reflect the principles and programmes of the Municipality. Budget must also

enable Municipality in measuring and promoting accountability in respect of

service delivery. Public expenditure must be spent in the most productive

way. Decentralized planning with citizens' participation facilitates achieving

this objective.

30.4

Any receipt and payment shall reflect the above said objectives. To facilitate

this, Two broad categories of Budgeting Centers are defined. Budgets shall

establish a close linkage between theAccounting subjects (nature of receipt

and payment) and

the function

the field as identifiable by the geographical boundaries over which the cost is

incurred

30.5

Budgets shall reflect the estimated inflows, outflows, surplus / deficit under

the various Receipts and Payment heads, Opening and Closing balances.

The receipts and payments shall be classified under four broad heads

Revenue Receipts, Revenue Expenditure, Capital Receipts and Capital

Expenditure. Budget shall also reflect

Estimate of the Income and expenditure of the Municipality along with an

Establishment schedule

The rates at which various taxes, surcharges, cesses and fees shall be

levied by the Municipality in the year next following

The amount of money to be raised

30.6

The receipts and payments shall be estimated for each of the accounting

subjects under every Budgeting centre. Hence a budget code is defined as a

combination of Budget centres and Account code. The structure for this is

detailed in the Chapter 4 on Chart ofAccounts.

30.7

Budget shall be prepared for each of the revenue and capital account heads

in form BUD - 1 annexed to this Chapter. This form is to be prepared by

individual budgeting units for each of the Major and Minor Heads ofAccount

along with the details of the functions and field towards which it relates.

Functions, Major Head, Minor Heads are mandatory. It is advisable to have

the budgets prepared at the detailed head also to ensure budgetary control.

Budgets would be prepared at the field level like zones, circles. In the

medium term, Municipalities are advised to move towards decentralized

budgeting at the field level. In addition, Municipalities maintain separate

funds for certain heads like Water or Drainage and Sewerage fund etc then

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30.3.

Budgeting Process

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the budget has to be prepared fund wise only. The budget heads hence are

integrated with the account heads. The accounting system can hence

provide details of actual against each budget head.

30.8

The basis for preparing the budget will be the inputs from various

departments/units. Budgets preparation shall be based on a bottom up

approach. Estimates shall be made from the lowest unit and then

consolidated at the Head Office. A consolidation will be made and can be

compiled in the form given as BUD – 2

30.9

The consolidated budgets shall be presented in a summary form (in form

BUD – 3-6). Detailed Budget will also form part of the Budget Document of

the Municipalities.

30.10 The budget preparatory process follows a budget calendar. The “budget

calendar” provides various details of deadlines and dates by which various

officials in the Municipalities need to prepare and place the budget before

the concerned authorities.

30.11 The time schedule for preparation, placing and revision of the budget and

budget approval by Standing Committee /Council would be governed by the

provisions of section 84 of the Bihar MunicipalAct, 2007.

30.12 The budgeting activity for any financial year shall commence by October

31st of the financial year preceding it. The various stages of budget

preparation and approval should be within the time limits as stipulated/

Suggested in this regard are

Bottom up budgeting

Budgeting Calendar

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Approval of Budget

Budget Revision

BUDGETARYCONTROLS

Budget variance report (BVR)

30.13 The Budget is the key document of any governmental set up. A budget may

not be a valid document unless it is properly approved / authorised by

Municipal Councils.

30.14 Once a budget has been prepared, the case or justifications for subsequent

revisions to the amount budgeted may arise. The revisions to the original

Budgets Estimates shall be guided by the Bihar Municipal Accounts Rules

framed for this purpose.

30.15 In keeping with the objectives, the following control requirements are to be

built into the budgeting system:

No expenditure can be incurred unless backed by a budget;

Any expenditure prior to being incurred must be identified to its budget head for

allocation of money

Any expenditure prior to being incurred should be backed by appropriate

sanctions (administrative / technical sanctions as the case may be) in

accordance with the procedures laid down in the Bihar Municipal Accounts

Rules.

30.16 Budget variance report (BVR) and shall be prepared at the following levels:

at an overall Municipalities level;

at each of the Budgeting Centers.

30.17 The BVR forms the basis of control as it can provide information on:

Positive variance shall be analysed for reasons. For instance actual tax

collection is more than the projected say in ward or a zone. The reasons for

the same can be analysed and replicated.

Negative variance, shall be analysed for reasons and cost control measures

identified. For instance the increase in maintenance expenses or finance

charges could indicate lack of planning or implementation follow-up.

30.18 The BVR should be prepared on a Quarterly basis as per Bihar Municipal

Accounts Rules. Review mechanisms for disposing of the unfavorable

variances would add value to the Management of Municipalities. The format

of the BVR is annexed to this Chapter as Form BUD-7.

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MANAGEMENT INFORMATION SYSTEM (MIS)

BASES & COVERAGE

30.19 Management Information System reports are necessary in Municipalities for

measuring its activities in a more meaningful and transparent manner. MIS

not only provides information on accounting & financial aspects but also

covers non-financial aspects / information in an integrated mode. The object

development

MIS

reports

provide

the

performance

details/statistical data of the activities of the Municipalities in various forms.

MIS reports serve as critical inputs for any decision making on any of the

conducts of the Municipalities.

30.20 MIS reports are prepared from the accounting and other records maintained

for the conduct of the ULB activities. These basic data are to be maintained

properly in order that the MIS reports prepared based on the records are

correct

and

accurate.

Therefore,

establishment

and

ensuring

maintenance of proper accounting & other records is key for effective MIS

reports.

30.21 MIS recommended for ULBs is same as based upon National Municipal

Information System (NMIS) by Reserve Bank of India, which uses the Chart

of Accounts as per National Municipal Accounting Manual. Municipalities

may also specify additional MIS reports, which are appropriate and

necessary for their functioning and monitoring.

MIS also covers non-financial aspects of the activities also, for example,

Basic city statistics, the information on number of employees, services

status, infrastructure growth, revenue enhancements etc. It is advisable that

the information on performance status is compiled and reported at the end

of each quarter year.

30.22 MIS reports prepared in ULBs shall cover the following key areas:

Financial Performance (Balance Sheet, Income and Expenditure, Cash

Flow Statements, etc)

Departmental Performance (Departmental collection summary, etc)

Recovery of Cost / Subsidy Report (Water Supply cost sheet, etc)

Key Performance Indicators (Financial ratio analysis, etc)

Ward Level MIS (Ward level revenue, expenses etc)

33.23 MIS reports covered in earlier Chapter 27 on Financial Statements of this

manual is listed below for easy reference.

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Income & Expenditure (Table 27.3)

Balance Sheet (Table 27.4)

Statement of Cash flows (Table 27.5)

Receipts & PaymentsAccount (Table 27.6)

Subsidy Report (Table 27.7)

Financial Ratios (Table 27.8 & 27.9)

33.24 Municipalities may also prepare the following reports on a periodical basis

and submit them to various governing committees for review, analysis and

decision making purposes.

Statement of Receivables (Form BUD - 8)

Statement of Payables (Form BUD - 9)

Ward wise Liability Summary Report (Form BUD - 10)

RevenueTrend analysis (Form BUD - 11)

33.26 Municipalities may also specify additional MIS reports, which are

appropriate and necessary for their functioning and monitoring. The

recommendations

made

this

chapter

are

general

and

minimal

requirements and the Municipalities on its own shall add any other reports or

forms, as they consider necessary and suitable.

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