KE3 – Fundamentals of Taxation & Law

(Suggested Answer & Marking Grid – Sinhala)

Suggested Answers and Marking Grid

2

A fldgi

Fundamentals of Taxation

m<jk fldgi

m%Yak wxl 01

1(a)

1.1.

ksjeros ms<s;=r : A

iudkd;au;dj, wkql%ñl nj, ir, nj, ia:dhS;dj

1.2.

ksjeros ms<s;=r: D

(iii) muKs

1.3.

ksjeros ms<s;=r: C

uykqjr msysá mosxÑ ksji úlsKSfuka ,o re.1,800,000 la úl=Kq uqo, 1.4.

ksjeros ms<s;=r: B

re. 1,500,000

bf.kqï m%;sM,h: 1.1.1nÿlrKfha wd¾:sl yd iudc ld¾hNdrh i|yka lrkak.

bf.kqï m%;sM,h : 3.1.2 l=<S wdodhu, fmd,S wdodhu, ,dNdxY iy fj<|dulska fyda jHdmdrhlska

Woa.; jk ,dN hk m%Njj,ska iukaú s; jk iud.ul jHjia:dms; wdodhu .Kkh lsrSfïoS wod< jk úfYaIs; .e,mSï meyeos<s lsrSu ^wka;¾ iud.ï .Kqfokqj,g wod, jk .e,mSï yer).

bf.kqï m%;sM,h : 2.2.3 fjk;a wdodhï m%Nj j,ska iukaús; jk jHjia:dms; wdodhu .Kkh

lsrSu ^l=<sh, Y=oaO jd¾Isl jáskdlu, fmd<sh, ,dNdxY, rdcH Nd., jd¾Isl f,d;/hs osKqï, TÜgq yd iQoq iy fjk;a ´kEu m%Njhlska ,efnk wdodhï we;=Mj&

bf.kqï m%;sM,h : 5.2.3 cd.f.d.n iDcqju$ ixlS¾K fkdjk ;;a;ajhla hgf;a .Kkh lsrSu

3

1.5.

ksjeros ms<s;=r: C

re. 480,000

1.6.

1. foaYSh wdodhï fomd¾;fïka;=j 2. m<d;a wdodhï fomd¾;fïka;= 3. f¾.= fomd¾;fïka;=j 4. iqrd noq fomd¾;fïka;=j

1.7.

bj;a lsrSu u; ,dNh fyda w,dNh = re.120,000

.Kkh lsrSu (re.) ,dNh = (úl=Kqï ñ< – nÿ ,shdy, w.h& úl=Kqï ñ< = 520,000 noq ,shdy, w.h =2,000,000-(2,000,000 x 20% x wjqreÿ 04) = 400,000 ,dNh = 520,000-400,000 = 120,000 = 120,000

1.8.

1. jHjia:dms; l=<S wdodhu =re.150,000

Marking Scheme bf.kqï m%;sM,h : 3.1.5 wju jYfhkaj;a ,dNh fnod yersh hq;= wjia:djloS iud.ul n ne|shdj meyeos<s lsrSu.

bf.kqï m%;sM,h : 1.2.1 Y%S ,xldfõ nÿ wêldrs wdh;kj, ld¾hNdrh meyeos<s lsrSu.

bf.kqï m%;sM,h : 2.2.1 bvosh yels yd fkdyels úshoï, m%d.aOk oSukd, m%d.aOk j;alï bj;a

lsrSu, wdosh ie,ls,a,g .ksñska iqM fyda uOH mrsudK fj<|dul, jHdmdrhl, jD;a;shl fyda /lshdjl jHjia:dms; wdodhu .Kkh lsrSu.

bf.kqï m%;sM,h : 2.2.3fjk;a wdodhï m%Nj j,ska jk jHjia:dms; wdodhu .Kkh lsrSu ^l=<S wdodhu, Y=oaO jd¾Isl jákdlu, fmd,S wdodhu, ,dNdxY, rdcH Nd. jd¾Isl, f,d;/hs osKqï, TÜgq yd iQoq iy fjk;a ´kEu m%Njhlska ,efnk wdodhu o we;=Mj&

4

.Kkh lsrSu (re.) o< l=<sh =15,000 x 12 180,000 wvq l<d: jrsmkï =200,000 x 10% (20,000) b;srsh 160,000 kv;a;= úhoï oSukdj. 25% (40,000) Y=oaO l=<sh 120,000 Y=oaO jd¾Isl jákdlu 200,000 x (200,000x 25%) 150,000

2. ksji yqfolau mosxÑ ld¾h i|yd muKla Ndú;d lr ;sîu. m%udKh j¾. wä 500 fkdblauùu.

1.9.

ld¾;=j i|yd f.úh hq;= tl;= l< w.h u; noao: re.292,500 ksuejqï noao (4,500,000 x 12%) = 540,000

b,a,qï l< yels fhojqï noao (360,000-30,000) x 4.5/6 ) = 247,500

f.úh hq;= b;srs noao (540,000-247,500) = 292,500

1.10.

iSudiys; l%sfhaáõ fgdahsia iud.u – (40,000,000 x 28%)= 11,200,000

fgdahs ,Ekaâ ,sñgä – (4,200,000 x 28%) = 1,176,000

bf.kqï m%;sM,h : 5.1.2 f.úh hq;= tl;= l< noao iDcqju ixlS¾K fkdjk ;;a;ajhla hgf;a .Kkh lsrSu.

bf.kqï m%;sM,h : 3.1.4 iqM fyda uOH mrsudK iud.ul o< wdodhï noq ne|shdj yd b;srs noq ne|shdj .Kkh lsrSu.

,l=Kq oSfï Wmfoia iEu m%Yakhlgu ,l=Kq 02la ysñ fõ. uqM ,l=Kq 20ls.

5

fojk fldgi

m%Yak wxl 02

1.

W;am, fmf¾rd uy;d noq wh l< yels wdodhu .Kkh lsrSu ;lafiare j¾I 2013/14

re.

re.

re.

,l=Kq

fiajd kshqla;s wdodhu

Y=oaO jegqm tl;= l<d: fia.w.w. odhl uqo,a wvq lsrSu 180,000/12x8

Wmhk úg f.ùï wvq lsrSu o< jegqm

1,305,000

120,000

75,000

1,500,000

1,500,000

1

W;aij oSukd 50,000 1/2

m%;smQrKh lrk ,o ffjoH ns,a 60,000 1/2

ksjdi m%;s,dN (a) l=,S jákdlu (200,000 + 200,000 x 20%)

(b) ysñlreg f.jk ,o l=<sh (25,000 x 12)

jvd;a jeä w.h o< mdrsYñlh ñ,shk 1.8 fkdblaujhs. tu ksid m%;s,dNfha

jákdlu re.120,000g iSud fõ.

240,000

300,000

300,000

120,000

1,730,000

1

jD;a;Sh - WmfoaYk fiajdj

noq ld¾hh i|yd Y=oaO ,dNh .e,mSu + -

bf.kqï m%;sM,h : 2.2.1 iqM fyda uOH mrsudk fj<|dul, jHdmdrhl, jD;a;shl fyda /lshdjl

jHjia:dms; wdodhu, bv osh yels fyda bv osh fkdyels úhoï, m%d.aOk oSukd

iy m%d.aOk j;alï bj;a lsrSu ie,ls,a,g f.k .Kkh lsrSu.

2.2.2 fiajd kshqla; wdodhu .Kkh lsrSu ^ishMu uqo,a yd uqo,a fkdjk m%;s,dN we;=<;aj yd fiajdka; m%;s,dN bj;a lrñka).

2.2.3 fjk;a wdodhï m%Nj j,ska Woa.; jk jHjia:dms; wdodhu .Kkh lsrSu

^l=<S wdodhu, Y=oaO jd¾Isl jákdlu, fmd,S wdodhu, ,dNdxY, rdcH Nd. jd¾Isl

f,d;/hs osKqï, TÜgq yd iQoq iy fjk;a ´kEu m%Njhlska ,o wdodhïo

we;=Mj).

2.2.4 foaYSh wdodhï mkf;a j.ka;s 13 hgf;a mqoa.,fhl=g wod< jk úúO j¾.fha nÿ ksoyia lsrSï yd m%d.aOk ,dN y|qkd .ekSu.

2.3.1. wod< jHjia:dms; wvq lsrSï yd orejdf.a wdodhu tl;= lsrSu ie<ls,a,g

f.k uqM jHjia:dms; wdodhu, ;lafiare wdodhu yd nÿ wh l< yels wdodhu

.Kkh lsrSu.

2.4.1 mqoa.,fhl=g wod< jk wdodhï wkqmd;sl y|qkd .ekSu ^jrska jr y\qkajd oqka noq wkqmd;sl iSudjka o we;=Mj).

2.4.2 mqoa.,fhl=f.a o< wdodhï nÿ ne|shdj .Kkh lsrSu.

2.4.3 úúO j¾.fha nÿ ner ie,ls,a,g f.k f.úh hq;= b;srs noao .Kkh lsrSu.

6

Y=oaO ,dNh 600,000

l,;%hdg f.jk ,o jegqm bvosh yels úhoula fõ. fmf¾rd

uy;df.a jHjia:dms; wdodhug tl;= lrkq ,efí.

-

-

m%pdrk úhoï fiajl mqrmamdvq oekajSu - 12,000 iïmQ¾Kfhka bv fokq ,efí.

fj<| oekaùu - 48,000 x 25% bv osh fkdyels úhouls

12,000

1/2

1/2

mrs.Klhla ñ,oS .ekSu – m%d.aOk úhouls ^bv osh fkdyel& 80,000 1/2

ix.%y úhoï 20,000 1/2

.sKqï .; laIh 32,000 1/2

úoq,sh yd oqrl:k úhoï – 80,000 x 80% mqoa.,sl 64,000 1/2

laIhùï i|yd oSukd .Dy NdKav (2011/2012) 60,000 x 20%

mrs.Kl (2013/2014) 80,000 x 25%

12,000

20,000

1/2

1/2

808,000 32,000

(32,000)

.,mk ,o ,dNh 776,000 776,000

ia:sr ;ekam;= u; fmd<sh ^wvq lrk ,o noao wjidkd;aul fõ.) 276,000 noq wh l< fkdyel

- 1/2

fldgia úlsKSfuka ,o ,dNh 300,000 ksoyia - 1/2

l,;%hdg f.jk ,o jegqma 150,000 1/2

orejdf.a wdodhu tl;= lsrSu. fmd,S wdodhu ^o<& 45,000 1/2

uqM jHdjia:dms; wdodhu 2,696,000

wvql<d: 32 jk j.ka;sh hgf;a wvq lsrSï

ksjdi Kh u; f.jk ,o fmd<sh Kh ldä m;a fmd<sh - bv fokq fkd,efí uqM wvq lsrSï igyk: wvq lsrSï fiajd kshqla; fkdjk wdodhug iSud fõ. (2,696,000 – 1,730,000) re. 966,000.

123,000

-

123,000

(123,000)

1/2

1/2

1/2

;lafiare wdodhu 2,573,000

wvql<d: noq ksoyia oSukdj (500,000) 1/2

wvql<d: iqoqiqlï ,;a f.ùï u; oSukd iSudj oSukdj

a) rcfha mdi,lg lrk ,o mrs;Hd. 100,000 N/A 100,000 1/2

b) wkqu; mqkHdh;khlg lrk ,o mrs;Hd. 80,000 ;lafiare wdodhfuka 1$3 fyda 75,000 hk foflka wvq w.h

75,000 1/2

c) iqjl< fkdyels frda. wdjrKh lrkakd jQ rlaIK Tmamqjlg f.jk ,o jdrsl

wod, fkdfõ

48,000 1/2

d) fiajd kshqla;h u; ysñjk iqoqiqlï ,;a f.ùï wod, fkdfõ

100,000 (323,000) 1/2

igyk: wE ys i|yka iqoqiqlï ,;a f.ùï yer wfkl=;a iqoqiqlï ,;a f.ùï b;srs fiajd kshqla;s fkdjk wdodhug iSud fõ(966,000

– 123,000) re. 843,000

1/2

noq wh l< yels wdodhu 1,750,000

noq ne|shdj .Kkh lsrSu

m<uq 500,000 @ 4% 20,000 1/4

B,Õ 500,000 @8% 40,000 1/4

jD;a;Suh fiajdfõ ,dNh u; ^b;srs) 750,000 @10% 75,000 1/2

7

o< wdodhï noq 1,750,000 135,000

wvql<d: noq ner

Wmhk úg f.ùï wvq lsrSu 75,000

iaj ;lafiare u; f.jk ,o noq 40,000 (115,000) 1/2

f.úh hq;= b;srs noao 20,000

2. Tyq wod, ld,iSudj ^;lafiare j¾Ih & i|yd kshñ; uq¿ wodhï noao f.jd we;s kuq;a ;lafiare j¾Ih 2012$13 i|yd foaYSh wodhï fomd¾;fïka;=j fj; wodhï jd¾;djla bÈßm;a lsÍfï kS;suh neÈhdjla Tyq i;= fõ' wodhï jd¾;dj 2013 fkdjeïn¾ 30 Èk fyda tÈkg fmr iemhSh hq;= fõ' tu ksid Tyq l%shdlr we;s wdldrh ksjerÈ fkdfõ' ^Tyq ksjerÈ fkdfõ'&

3.

I. wNshdpkhg fya;= meyeÈ,sj i|yka lrñka foaYSh wdodhï flduidßia

fckrd,a fj; ,sÄ;j wNshdpkh bÈßm;a l< hq;=h'

II. ;lafiare ±kaùu ,eî Èk 30 la we;=<; wNshdpkh bÈßm;a l< hq;=h'

III. wdodhï nÿ f.jQ njg idlaIs wNshdpkho iuÕ bÈßm;a l< hq;=h'

,l=Kq l%uh

úia;r lsÍu i|yd ,l=Kq 2 hs'

,l=Kq l%uh

Úia;r lsÍu i|yd ,l=Kq 3 hs'

8

B fldgi

Fundamentals of Law

1 fldgi

1 jk ms<s;=r

1 ^a&

1'1

bf.kqï M,h

1'3'1 Y%S ,xldfõ wêlrK j¾. iy tajdfha ld¾hhka y÷kd .kak'

ksjreÈ ms<s;=r ( ^wE&

iu: uKav,hgh'

1'2'

bf.kqï M,h

2'11 w¾mKh iy m%;s.%yKh hkq l=ulao hkak meyeÈ,s lrkak'

ksjreÈ ms<s;=r ( ^wd&

l=ud¾g ,ndÿka ufya,f.a ms<s;=r l=ud¾f.a uQ,sl w¾mKhg l< m%;s w¾mKhls'

1'3'

bf.kqï M,h

5'7'5 yjq,a lrejka w;r we;s iïnkaO;djh i|yka lrkak'

ksjreÈ ms<s;=r ( ^wE&

yjq,a jHdmdrfha jHdmdr lghq;= isoq lsrsfïos l<ukdlrK hg iyNd.S ùug iEu

yjq,alrefjl=gu ysñlula fkdue;'

1'4'

bf.kqï M,h

8'2'1 fï tla tla mk;a .ek fláfhka i|yka lrkak' 2006 wxl 05 ork uqo,a

úY=oaêlrK mk;" 2006 wxl 19 ork bf,lafg%dksl .KqfoKq mk;" mß.Kl wmrdO

ms<sn| mk;" mdßfNda.sl wdrCIl mk;" 2003 wxl 36 orK nqoaêuh foam< mk;

9

ksjreÈ ms<s;=r ( ^wE&

mß.Klhla u`.ska imhk ´kEu fiajdjlg m%fõY ùug yelsjk fia lrk wjir,;a

f;dr;=re fy<s lsÍuls'

1'5'

bf.kqï M,h

9'1'1' wka;¾cd;slj NdKav úlsKSfï l%shdj,sh meyeÈ,s lrkak'

ksjerÈ ms<s;=r ( ^w&

if,aLk Kh ^f,aLnoaO Khjr ,smsh&

1 ^b&

1'6'

bf.kqï M,h

fplam;a" úksuh ì,a iy fmdfrdkaÿ fkdaÜgq fudkjdo hkak ks¾jpkh lr tajd w;r we;s

fjkia lï y÷kd.kak'

th ÿgq miq f.úh hq;= jk wjia:djl

f.ùu i|yd Èk kshu lr .ekSug bÈßm;a lsÍu wjYHh jk wjia:djl

m%;s.%yKh i|yd ì, bÈßm;a l< hq;= nj m%ldYs;j i|yka lrkq ,en ;sfnk

wjia:djl

wK,oaodf.a jdiia:dkfha§ fyda jHdmdr ia:dkfha§ yereKq fldg fjk;a ia:dkhl§

th f.úh hq;= jk wjia:djl

,l=Kq §fï l%uh

bÈßm;a lsÍu wksjd¾h jk wjia:d ,ehsia;= .; lsÍu' - 1 ,l=K ne.ska

1'7'

bf.kqï M,h

6'1'3 Wmßu úYajdih" idOH fmd,sh iy jkaÈ mQrKh ^iïmQ¾K iy w¾O rCIKho

we;=<;aj& hk fhÿï j,g wod<j rCIK .súiqul fhfok uq,O¾u meyeÈ,s lrkak'&

zzWfnßudhs *sfvhsZZ ^Uberrimae Fidei& fkdfyd;a zzWmßu úYajdihZZ rlaIK lre

fj; lrK ish¨u m%ldYj,§ Wmßu úYajdih we;sj lghq;= l<hq;= hhs

rlaIKjrKh ioyd whÿïlrK ;eke;a;ka u; hq;=lula mjrd ;sîu ish¨u

10

rlaIK .súiqïj, olakg we;s jeo.;a wx.hls' ,;ska NdIdfjys zzWfmßudhs

*sfvhsZZ fhfokafka zzWmßu úYajdihZZ hk w¾:h f.k§ughs'

uQ,O¾uh

zzWfnßudhs *sfvhsZZ hk uQ,O¾ufhka woyi lrkafka rCIKdjrKhla ,nd

.ekSug wfmaCId lrk mqoa.,fhla rCIKlreg ;ud Ndr.kakd wjodku

yßhdldrj ;lafiare lsÍug yelsfjk mßÈ' ;uka okakd iy ±k .;hq;= iEu

jeo.;a mßisoaêhlau rCIKlreg fy<s lsÍfï hq;=lug ne£ isák njhs'

rCIKdjrKhla ,nd .ekSug wfmaCId lrk mqoa.,fhla jeo.;a mßisoaêhla fy<s

lsÍug wiu;a ùu rCIKlreg Tmamqj wkqj f.ùu m%;slafIam lsÍug

whs;sjdislula ,ndfohs' tkï" tjeks wiu;alula Tmamqjla ysia l< yels njg

m;alrhs'

jeo.;a msßisoaëka - wjodku ndr.kakjdo keoao hkak ;SrKh lsÍfï§ iy

wjodku Ndr.;aúg jdßl uqo, kshu lr.ekSfï§ úpCIK rCIKlrejl=f.a

úksYaphg n,mEula we;sl< yels mßisÈhla jeo.;afõ'

,l=Kq §fï l%uh

zzWfnßudhs *sfvhsZZ hk fhÿu ks¾jpkh lsÍu i|yd } ,l=Kq 1 hs'

rCIK .súiqï j,§ tys Ndú;h meyeÈ,s lsÍu i|yd } ,l=Kq 3 hs'

1'8'

bf.kqï M,h

1'4'1 fï tla tla wdh;k j, kshdul N+ñldj meyeÈ,s lrkak'

jr<;a .KldêldÍkaf.a wdh;kh" Y%S ,xld .sKqïlrK iy ú.Kk m%ñ;Ska wëCIK

uKav,h" iq/l=ïm;a iy úksuh yqjudre fldñiu" fld<U fldgia yqjudrej" wdfhdack

uKav,h" iud.ï frðia;%d¾" f¾.= fomd¾;fïka;=j" Y%S ,xld uy nexl=j ^úksuh md,k

fomd¾;fïka;=j&

fld<U fldgia yqjudrej - kshdul N+ñldj iy m%Odk ld¾hhka

wdfhdaclhskag ish fj<| l%shdldrlï wëCIKh lsÍug Woõ iy iyh ùu

fj<|m, .ek ixfõÈj isàug wjYH fuj,ï rdYshla fld<U fldgia yqjudrej

,nd fohs' ixia:d j, iy rcfha iq/l=ïm;a j, oaú;Sl fj<|du i|yd myiqlï

th i;=j we;'

iyNd.Sjkakka i|yd iïmQ¾Kfhkau iajhxl%Sh jQ fj<| wjldYhla fld<U

fldgia yqjudrej imhhs' ^1991 §& fldgia .KqfoKq i|yd uOHu ikaOdmk,dNS iy

11

bf,lafg%dksl ksIaldYk iy f.ùï l%uhla iy ^1997 §& iajhxl%Sh wf,ú

moaO;shla ATS&msysgqùu;a iu`.u" ish ksIaldYk iy f.ùï iy f.ùï lghq;=

id¾:lj iajhx l%Shj fufyhùu wdrïN l< wdishdfõ m%:u" fldgia yqjudre

fj<|fmd, j,ska tlla njg th m;aúh'

Kh iq/l=ï m;a i|yd fjkajQ fj<| moaO;shla ^DEX&iy fjkajQ ksIaldYk iy

f.ùï hdka;%Khla fuh i;=j we;' ish¿u rdcH Kh DEX moaO;sh yryd wf,ú

l< yelsh'

fld<U fldgia yqjudrej i;=j iuia: fldgia ñ, o¾Ylh ^ASPI& iy ñ,kald ñ,

o¾Ylh hkqfjka ñ, o¾Yl folla we;' ish¨u ,ehsia;=.; iud.ï j, isÿjk

ñ< WÉpdjpkh ùï iuia: fldgia ñ, o¾ylfhka fmkajk w;r fj<|fmd<

Èkhla ;=<§ .KqfoKq flfrk ish¿i iud.ï fuu`.ska wdjrKh flf¾'

,l=Kq §fï l%uh

kshdul N+ñldj iy m%Odk ld¾hhka i|yka lsÍu i|yd - ,l=Kq 4 hs'

1'9'

bf.kqï M,h

9'1'2 wka;¾cd;sl jdKsc wdrjq,a fíreïlrK l%shdj,sh meyeÈ,s lrkak'

wdrCIl fiajd j, iy fmd,sisfha idudðlhskag wod< jk lreKq

rdcH ks,OdÍka m;alsÍï" ia:dk udre" fiajfhka my lsÍu fyda úkh md,kh

ú.Kldêm;sg wod< jk lreKq

ue;sjrK flduidßiag wod< jk lreKq

,l=Kq ,nd§fï l%uh

úl=Kqï .súiqula we;s lr .; yels úê l%u ,ehsia;=.; lsÍu fjkqfjka - ,l=Kq 4 hs'

12

1'10

bf.kqï M,h

7'3'3 ld¾hd, iy idmamq fiajl mk; hgf;a fiajd fhdaclhd iemhsh hq;= myiqlï y÷kd

.kak'

fiajd fhdaclhd iemhsh hq;= myiqlï

fhda.H iy m%udKj;a mßÈ

wdf,dal iy jd;dY% udOHhka

fiajlhskag mßY% ;=< isgu wdydr .ekSug wjYH myiqlï

ikSmdrCIl myiqlï iy fia§fï myiqlï

idmamq iydhsldjka i|yd ljqkagrh msgqmiska wdik myiqlï iemhSu'

fiajd ia:dkh fyd¢ka w¿;ajeähd lr l%uj;a wdldrfhka kv;a;= lsÍu'

,l=Kq §fï l%uh

myiqlï ,ehsia;=.; lsÍu i|yd } ,l=Kq 4 hs'

13

2 jk fldgi

2 jk ms<s;=r

bf.kqï M,h

2'1'1 j,x.= .súiqul wjYH;d meyeÈ,s lrkak'

^w¾mKh iy m%;s.%yKh" ffk;sl iïnkaO;d we;slr .ekSug we;s wruqK" m%;sIaGdj"

Ylakq;djh iy wdlD;sh .súiqula" tl`.;djla" .súiqula we;s lr .ekSug we;s

Ylakq;djh " .súiqï wdlD;sh iy iyu;sfha ;:H;dj& hkq ljf¾o hkak ks¾jpkh lsÍu'

1. Tõ" ,smsh ;eme,a fmÜáhg ±uQ Èkh - ckjdß 08

zz;emEf,ka m%;s.%yKhZZ iïnkaO ;eme,a Í;sh wevïia tÈßj ,skaâfi,a kvqfõ

mßisoaëkag wod< jk fia idlÉPd lrkak'wevïia tÈßj ,skaâfi,a kvqfõ ^1818& 106

ER250 wêlrK ;SrKh wod< lr .kak'

kvqfõ mßisoaëka (

f,dï úlsKSug ,smshla u`.ska ysñlï mdkakdg w¾mKhla l< j. W;a;rlre tys

zz;eme,a ud¾.fhkaZZ ms<s;=rla n,dfmdfrd;a;= jk nj i|yka flf<ah' ,smsh ;emEf,a§

mud úh' ,smsh ,o Èkfha§u ysñlïmdkakd m%;s.%yKh lsÍfï ,smsh ;eme,a lf<ah' flfia

fj;;a" isÿjQ m%udoh fya;=fjka" ysñlïmdkakd f,dï .ek ;snq Wkkaÿj w;yer th f;jk

md¾Yajhlg úl=Kkakg we;ehs hkak j. W;a;rlre Wml,amkh lf<ah' ysñlïmdkakd

.súiqu W,a,x>Kh iïnkaOj kvq mejÍh'

;SrKh(-

m%;s.%yKh lsÍfï ,smsh ;eme,a fmÜáhg ±uq fudfydf;au j<x.= .súiqula we;sfõ'

fuu kvqj ;eme,a Í;sh m%;sYaGdms; lf<ah' fuh wod< fjkafka md¾Yaj w;r ;emE,

ikaksfõok udOH jk wjia:dj,§ iy m%;s.%yKh lsÍfï ,smsfhys ,smskh ksjerÈj ,shd

wjYHm%udKhg ;eme,a uqoaor w,jd ;sfnk úg;ah' túg ,smsh ;eme,a lrk úg

m%;s.%yKh n, iys; fõ'

,l=Kq ,nd§fï l%uh

úia;rd;aulj ;eme,a Í;sh meyeÈ,s lsÍu i|yd - ,l=Kq 4

,l=Kq ,nd§fï l%uh

j,x.= m%;s.%yKhla we;s nj y÷kd .ekSu iy m%ldY lsÍu - ,l=Kq 2 hs'

14

md¾Yjlrejka w;r ixksfõok udOHh ;emE, nj ms<sf.k m%;s.%yKh lsÍfï§ ,smskh

ksjerÈj ,shd wjYH m%udKhg uqoaor w,jd we;súg fuh wod,fõ'

3' wfydais lsÍfuka(

wfydais lsÍfï§ l< hq;= uQ,sl wjYH;dj fjkafka w¾mKh ;j ÿrg;a újD;

ke;ehs hkak w¾mK,dNshdg ikaksfõokh lsÍu fõ' ;eme,a Í;sh hgf;a ;eme,a

lsÍfukau m%%;s.%yKhla n, iys; njg m;a jQj;a" wfydais lsÍula n, iys; fjkafka

m%;s.%yKhla ,eîfukah'

nhs¾ka tÈßj jEka áhkafydajka - wfydais lsÍula ikaksfõokh lsÍu wjYHh'

^1880& t,a'wd¾' 5 ã'mS'ã 344' fmdÿ wNshdpkd wxYh

wêlrKfha u;fha jQfha ikaksfõokh lsÍug fmr wfydais lsÍula n, iys; njg

m;a fkdjk nj;a wfydais lsÍfï ,smshla ;eme,a lsßfuka hkafkys ikaksfõokh

isÿjQjd hehs hkak woyia fkdlrKnj;ah'

fuysoS we;s ;¾lh ^Rationale& fjkafka —ksfõokh fkdlrk" ,o is;=ú,a,la

.Kqfokqj,oS ie<ls,a,g .; fkdyel s hkakh' fuys§ we;s uQ,O¾uh fjkafka

w¾mKhla ,shk ;eke;a;d ;emEf,ka tjk ms<s;=rla m%udKj;a hehs o wruqK bgq

le.ekSu i|yd ;eme,a ld¾hd,h ksfhdað;fhla f,i ls%hd lrkq we;ehs o jHx.H

f,i ms<s.ekSuhs' tneúka ;eme,a ld¾hd,hg ,smsh ndr §u wfkla md¾Yajhg ,smsh

ndr§ula f,i ie<fla'

tfy;a fuu uQ,O¾uh w¾mKhla bj;a lr.ekSulg wod, lr.; fkdyelsh' fï

iïnkaO fjk;a ´kEu u;hla uy;a wmyiq;djhlg m;alrkq we;' w¾mkhla

wfydais fkdlr we;s nj ;yjqre lr.kakd f;la hï ld,hla .;fjk ;=re lsisu

wfhla m%;s.%Khla iïnkaOfhka ls%hd;aul fkdúh hq;=h'

,l=Kq ,nd§fï l%uh

w¾mKhla wfydais lsÍug wod<j uQ,O¾u idlÉPd lsÍu i|yd - ,l=Kq 4 hs'

3 jk ms<s;=r

bf.kqï M,h

5'1'1 wfkHdkH tlÕ;dfjka" wmrdkqu; lsÍfuka ^by ratification& wjYH;dfjka yd

m%;snkaOkhkaf.ka ksfhdacl - ksfhdað; ^agent and principal& iïnkaO;dj y`ÿkd .kafka

l=uk ;;a;ajhka hgf;ao hkak meyeÈ,s lrkak'

5'3'1 ksfhdacl flfrys ksfhdað;hdf.a hq;=lï meyeÈ,s lrkak'

15

1. .Kqfokqj wmrdkqu; lsÍug yelshdj we;s ;eke;a;d ksfhdaclhd h' fuu

.KqfoKqj foi ne,Sfï§ ksfhdað;hd ryia ,dNhla ,ndf.k we;s nj fmkS

.shfyd;a ksfhdacl .KqfoKqj wmrdkqu; fkdlrhs'

wmrdkque;sh ^Ratification& i|yd jk wjYH;d

ksfhdaclf.A ksfhdað;hd my; wruqKq ioyd f,i ls%hd lsÍug woyia l< hq;=h'

wmrdkqu; l< yels ls%hdjla meje;sh hq;=h'

ksfhdacl mj;sk wfhla$fohla úh hq;=h'

ksfhdacl .súiqï.; ùug Ylakq;djhla ^Competent& ;sìh hq;=h'

ksfhdaclg jeo.;a mßisoaëka .ek iïmQ¾K ±kqula ;sìh hq;=h'

iïmQ¾K .Kqfokqju ms<s.;yels ld,hla;=< wmrdkqu; l< hq;=h'

wmrdkqu; lsÍfuka f;jk md¾Yajhlg ysxid we;s fkdúh hq;=h'

2. fuh ryiH,dNhla f,i ie<lsh yelsh' ksfhdaclg wkdjrKh fkdlrk ´kEu

jdishla" m%;s,dNhla ryia ,dNhla f,i ie<fla' fhdojd we;af;a ksfhdaclf.a uqo,a

neúka ksfhdaclhdf.a j.lSu jkafka ´kEu wu;r jdishla m%Odkhdg ±kaùuhs'

tfia fkdfõ kï" ksfhdacl ksfhdað;;a;aj .súiqu wj,x.= lr ksfhdað;hkaf.ka

ydksh i|yd jkaÈ b,a,Sug mq¿jk'

,l=Kq ,nd§fï l%uh

ryiH ,dNh hk uQ,O¾uh meyeÈ,s lsÍu i|yd - ,l=Kq 3 hs

bf.kqï M,h

6'2'1 l=,S úlsKqï ixl,amh meyeÈ,s lrkak

6'3'1 nÿ §u hk ixl,amh meyeÈ,s lrkak

6'3'3 nÿ .eKqïlre úiska lrk f.ùï meyer yeÍu iy ta i|yd nÿ §ukdlreg we;s

ms<shï meyeÈ,s lrkak'

16

noao

ir< lshf;d;a" noaola hkq" ld,dkqrEmj f.úh hq;= nÿ l=,sh hkqfjka y`ÿkajkq ,nk

f.ùï ioyd lsishï ld, mßÉfþohlg hïlsis j;alula$WmlrKhla mdúÉÑ lsÍu i|yd

WmlrK iemhquqlre ^idudkHfhka whs;slre& iy jHdmdßl .Kqfokq lre ^mdúÉÑ

lrkakd& w;r we;sjk uQ,H .súiquls'

noaolg uQ,slj iïnkaO jk md¾Yaj 2ls' tkï" nÿ §ukdlre ^whs;slre& iy nÿ

.eKqïlre ^mdúÉÑ lrkakd&h' fuu tlÕ;dj hgf;a mdúÉÑ lsÍug we;s whs;sh tlÕ jQ

nÿ jdßlhla u; nÿ §ukdlre nÿ .eKqïlreg mjrhs' md¾Yaj foflau uQ,H wjYH;d

iemsßh yels jk fia nÿ .súiqï kuHYS,s l< yelshs'

l=,S úlsKqu

l=,S úlsKqu hkq lsishï ld, m¾Éfþohla ioyd fjkafjka jdßlj,ska WmlrKfha msßjeh

f.ùug tlÕfjñka jHdmdßlhd ^l=,shg .kakd&we;s lr .kakd jdßl f.ùï j¾.fha

ñ,§ .ekSuls' fuu jdßlfhka uq,a uqo, iy j;alu mdúÉÑ lrk ld, m¾Éfþoh i|yd

j;alu ñ,§ .ekSu fjkqfjka jk fmd<Sh iy msßjeho wdjrKh fjhs' ;=,S úlsKqï

.súiqula w;aika l< jydu j;alfï N=la;sh l=,S .eKqïlre i;=fjhs' wjidk jdßlh f.jQ

miq j;alfï whs;sh l=,S .eKqïlre i;=fjhs' j;alfï whs;sldr;ajh fyda ysñlu

,nd.ekSug fmr ´kEu fõ,djl .súiqu wjika lsÍug l=,S .eKqïlreg whs;sh we;'

noao iy l=,S lsKqu w;r fjkialï

j;alïj, whs;sldr;ajh ( nÿ§fï § j;alula whs;sldr;ajh nÿ §ukdlre i;=fõ'

nÿ .eKqïlreg WmlrK mdúÉÑ lsÍfï wh;sjdislu ;snqk;a" Tyqg tajd ñ,§

.ekSug wjirhla ke;' tfy;a l=,S úlsKqu hgf;a l=,shg .kakdg j;alu ñ,§

.ekSfï úl,amho ysñfjhs' wjika jdßlh f.jd ksu l< jydu l=,shg .kakd

j;alfï$ WmlrKfha ysñlre njg m;afjhs'

w.h wvqùu ^wjm%udK ùu&( nÿ uQ,HlrKfha §" j;alfï w.h wvqùu

nÿ§ukdlref.a fmd;aj, úhoula f,i b,a,disà' wfkla w;g" l=,S úlsKqï

.KqfoKqjl§ j;alfï w.h wvqùfï m%udKhg ysñlï mEug l=,shg .kakdg

bvfokq ,efí'

l=,s f.ùï( j;alu mdúÉÑ lsÍfï msßjeho nÿ l=,sfhka wdjrKh fjhs'

idudkHfhka" th j;alfï wdhq ld,hg wkqmd;slj j;alfï msßjeh iu. Wmhhs'

l=,s úlsKqfï§ uq,a uqo,a m%udKh iy j;alu m%fhdackhg .kakd ld, iSudj i|yd

jk fmd<sho jdßlhg we;=<;ah'

ld, iSudj( idudkHfhka bvï" foam< jeks úYd, j;alï ioyd §¾> ld,iSudjlg

m%fhdackhg .ekSugh nÿ tlÕ;d we;slr lr.kS' l=,S úlsKqï tlÕ;d jeä

17

jYfhka we;slr .kafka flá ld,iSudjla i|yd fudag¾ r: hka;% jeks

jákdlfuka wvq j;alï l=,shg .ekSugh'

nÿ n,mEu( nÿ .eKqïlre nÿ tlÕ;dj, § uq¿ nÿ l=,S m%udKhu úhoï f,i

fmkajhs' l=,S úlsKqï l%ufhao" l=,shg .kakd j;alfï w.h wvqùu úhoula f,i

b,a,hs'

w¿;ajeähd iy kv;a;=j( uQ,H nÿ tlÕ;dj,§" j;alfï w¿;ajeähd yd kv;a;=j

nÿ .eKqïlref.a j.lSula f,i ie<fla' tfy;a noao ls%hd;aul lsÍfï§ th nÿ

§ukdlref.a j.lSu njg m;afjhs' tfy;a l=,S lsKqï tlÕ;dj,§ tu j.lSu

mejfrkafka l=,S .eKqïlregh'

f.úh hq;= uqo,a m%udKh( nÿ uQ,HlrKfha§ tljr uqo,a f.ùug wjYH fkdue;s

neúka th iïmQ¾K uQ,HlrK úl,amhla f,i kï l< yelsh' tfy;a l=,S úlsKqï

tlÕ;djhkays § idudkHfhka 20-25] uqo,a m%udKhla l=,S .eKqïlre tljr

f.úh hq;=h' tneúka th Kh §u jeks w¾O uQ,HlrKhla hehs wms mjiuq'

nÿ tlÕ;dj fyda l=,S úlsKqu jHdmdßlhkaf.a wNsu;h mßÈ f;dard .; yelsh'

tfy;a th ;u jHdmdßl wjYH;d iy wjia:d j,g fl;rïÿrg .e<fmkjdo

hkak Tjqka kshudldrfhka úYaf,aIKh lr ne,sh hq;=h'

,l=Kq ,nd§fï l%uh

uQ,H noao iy l=,S lsKqu hk fhÿï meyeÈ,s lsÍu i|yd - ,l=Kq 4 hs'

uQ,H nÿ .súiqula iy l=,S .sKqu w;r fjki meyeÈ,s lsÍu i|yd - ,l=Kq 4 hs'

2' nÿ §ukdlreg nÿ .súiqula u; nÿ .eKqï lreg tfrysj l%shd lsÍug we;s

whs;sjdislï

nÿ .súiqu wj,x.= lsÍu'

nÿ .súiqfuka yoqkd fkd.;a NdKav ms<snoj bÈß lghq;= lrf.k hdu'

nvq ndr§u w;aysgqjd l,ska ndrfok ,o NdKavj, N=la;sh ,nd .ekSu'

´kEu m%;sksOdklrefjl= úiska NdKav ndr§u k;r lsÍu'

NdKav neyer lr jkaÈ whlr .ekSu fyda NdKav r|jd f.k jkaÈ whlr .ekSu

fyda fhda.H wjia:djl § l=,sh whlr .ekSu'

nÿ .súiqfï wvx.= fjk;a ´kEu whs;sjdislï fyda fjk;a ´kEu ms,shï l%shdjg

ke.Su'

,l=Kq §fï l%uh

nÿ .súiqula iïnkaOj nÿ .eKqïlreg tfrysj lghq;= lsÍu i|yd nÿ §ukd lrejl=g

we;s whs;sjdislï idlÉcd lsÍu i|yd - ,l=Kq 4 hs'

18

5 jk ms<s;=r

bf.kqï M,h

3'3'1 iy ysñlu mejÍu ^wks¾kS; nvq" ysñlu fjka lsÍu" jdßl ndr§ï" fjkafoaisfha

úlsKSu" whs;slre fkdjk mqoa.,hl= úiska úlsKSu& isÿ jkafka l=uk wjia:djka ys§o

hkak idlÉcd lrkak'

3'4'1 ñ, fkd,o úl=Kqï lrejl=f.a whs;sjdislï o we;=<;aj .eKqï lrejl=g iy

úl=Kqïlrejl=g we;s ms<shï idlÉcd lrkak'

1' fuu isoaêfha§" fjdrka ueKsla ñ,§ .ekSug iDcq m%;s.%yKhla fyda m%;slafIam lsÍula

lrkakg we`.jqfha ke;'

fjdrka ueKsla fud¾ág W.ia lsÍu lrka f.ka ueKsla ñ,§ .ekSu fjdrka ms<s.;a;d yd

iudkh'

tu ksid ueKsla j, whs;sldr;ajh fjdrkag yqjudre ù ;sfí'

fuhg iudk lreKq lS¾yeï tÈßj wefgkafndfrda ^1897& .B. 201 ;SrKh jQ kvqfõo

idlÉcd flßKs'

,l=Kq §fï l%uh

tla lreKla i|yd 1 ,l=Kqhs ^Wmßu ,l=Kq 2 hs'&

2' § we;s isoaêfha§" fcdkSg muKla fkdj" ´kEu wfhl=g ueKsla úlsKSug fjdrka

fud¾ág leue;a; ÿkafka ke;'

NdKav úlsKsfï wd{d mk; hgf;a" ueksla i|yd fud¾ág ;snQ ysñlu tys m%;sM,hla

f,i fcdkSgo ,efnkq we;' fuu ueKsla i|yd fud¾ág fyd| ysñlula fkd;snQ ksid

fcdkSgo tajd i|yd fyd| ysñlula fkd,efnkq we;'

tu ksid fcdkSg fuu ueKsla j, whs;sldr;ajh fkd,efnkq we;'

,l=Kq ,nd§fï l%uh

tla lreKla i|yd tla ,l=Kla neúka ^Wmßu ,l=Kq 4 hs'&

19

3' fuu isoaêfha §" lrka ñ, fkd,o ,enQ úl=Kqï lrefjls'

NdKav úlsKSfï wd{d mk; hgf;a ñ, fkd,o ,enQ úl=Kqï lrefjl=g whs;sjdislï

rdYshla ysñjqj;a" fuu isoaêfha lreKq u;" lrkag ,efnk whs;sjdislu fjkafka fuu

ueKsla j, úl=Kqï ñ, whlr .ekSu i|yd fjdrkag tfrysj kvqjhla mj;ajdf.k hdfï

whs;sjdisluhs'

,l=Kq ,nd§fï l%uh lreK i|yd ,l=Kq 2 hs'