oaQiuh osQ foÙkh; fooj - Prashanth Ellinancertbooks.prashanthellina.com/class_12... · 158 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k dk vuqikyu fd;k tkrk gSA ,sls

;g le>us osQ ckn fd ,d daiuh foÙk oSQls vftZr djrh gS] blvè;k; esa ge foÙkh; fooj.kksa ls rkRi;Z] izÑfr] mís';ksa dks le>usosQ lkFk&lkFk foÙkh; fooj.kksa osQ izdkj] mlosQ Lo:i ,oa fo"k;oLrq rFkk mlosQ mi;ksx ,oa lhekvksa osQ laca/ esa vè;;u djsaxsAfoÙkh; fooj.k ys[kkadu izfØ;k dk vafre pj.k gSA budk fuekZ.klekarj ys[kkadu ifjdYiuk fl¼karksa] dk;Zuhfr;ksa vkSj oS/kfudokrkoj.k osQ vk/kj ij gksrk gS ftlosQ varZxr O;kolkf;d laxBuviuh fØ;kdykiksa dk izpkyu djrh gSA ;g fooj.k ys[kkaduizfØ;k osQ laf{kIrdj.k dk ifj.kke gSA vr%] ;s lwpukvksa osQ lzksrgSa tks fdlh laxBu dh ykHk iznrk vkSj foÙkh; fLFkfr laca/h fu"d"kZfudkyus gsrq lgk;d gksrs gSaA budk O;ofLFkr <ax ls izk:i rS;kjfd;k tkrk gS tksfd va'k/kjd vkSj mi;ksxdÙkkZ ljyrkiwoZd le>losaQ vkSj vFkZiw.kZ vkfFkZd fu.kZ;ksa esa iz;ksx dj losaQA

3-1 foÙkh; fooj.kksa ls vfHkizk;

foÙkh; fooj.k vk/kjHkwr ,oa vkSipkfjd lk/u gksrs gSa ftuosQ ekè;els fuxe (daiuh) izca/ fofHkUu ckâ; mi;ksxdrkZvksa dks foÙkh;lwpuk,a lapkfjr djrk gSA foÙkh; fooj.k ewy:i ls Lokeh dhvko';drkvksa dh vksj funsf'kr gksrs gSa vkSj la;ksx ls vU; ckgjhikfVZ;ksa dh vko';drkvksa dks iwjk djrs gSa ftuesa fuos'kd] djvf/dkfj;ksa] ljdkj rFkk deZpkjh vkfn Hkh lfEefyr gksrs gSaA ;glekU;r% daiuh osQ (v) rqyu i=k (c) ykHk o gkfu [kkrs dksiznf'kZr djrh gSA vc jksdM+ izokg fooj.k dks Hkh foÙkh; fooj.kksadk vfuok;Z Hkkx le>k tkrk gSA

vf/xe mís';

bl vè;k; dks i<+us osQ mijkarvki%

foÙkh; fooj.kksa osQ mís';ksa ,oaizÑfr dh O;k[;k dj losQaxs_

vk; fooj.k osQ Lo:i ,oafo"k; oLrq dk o.kZu dj losQaxs_

rqyu i=k osQ Lo:i ,oa fo"k;&oLrq dk o.kZu dj losQaxs_

foÙkh; fooj.kksa osQ egÙo ,oalhekvksa dh O;k[;k dj losQaxs_rFkk

foÙkh; fooj.kksa dks rS;kj djlosQaxsA

oaQiuh osQ foÙkh; fooj.k 3

157daiuh osQ foÙkh; fooj.k

ckWDl 1

tkWu ,uñ es;j osQ 'kCnksa esa] ^foÙkh; fooj.k ,d m|e osQ [kkrksa osQ lkjka'k rqyu i=k esa ifjlaifÙk;ksa]nkf;Roksa rFkk fuf'pr frfFk;ksa ij iw¡th dh fLFkfr dks ,d fof'k"V vof/ osQ nkSjku vkSj lapkyu osQ ifj.kkevk; fooj.k dks n'kkZrs gSaA**

fLeFk ,oa ,lcuZ foÙkh; fooj.kksa dks bl izdkj ifjHkkf"kr djrs gSa& foÙkh; ys[kkadu osQ vafre mRiknosQ :i esa foÙkh; fooj.kksa dks ,d O;kolkf;d osQ ys[ks ([kkrs) rS;kj fd;s tkrs gSa ftldk mís'; m|edh foÙkh; fLFkfr rFkk mlosQ gky gh osQ dk;Zdykiksa osQ ifj.kke dks izdV djuk vkSj vk; osQ }kjk fd,x, dk;ks± dk ,d fo'ys"k.k djuk gksrk gSA

,aFkksuh osQ 'kCnksa esa] foÙkh; fooj.k ewyr% okf"kZd :i ls izLrqr varfje fjiksVZ rFkk ,d m|e osQthou osQ ,d [kaM dk] oqQy feykdj FkksM+k cgqr ;k ,SfPNd ys[kkadu vof/&oqQN gn rd ,d o"kZdk izfrfcacu gksrk gSA

3-2 foÙkh; fooj.kksa dh izÑfr

ifj?kVukvksa osQ rF;ksa dk dkyØekuqlkj vfHkys[ku tks fd ,d Li"V fuf'pr vof/ osQ fy, ekSfnzd'kCnkoyh esa O;Dr fd;s tk,a foÙkh; fooj.kksa dh vkof/d rS;kjh osQ fy, vk/kj gksrs gSa tksfd ,d vof/osQ nkSjku izkIr fd, x, foÙkh; ifj.kkeksa dks frfFk vuqlkj foÙkh; fLFkfr dks izdV djrs gSaA

vesfjdu baLVhV~;wV vkWiQ lfVZiQkbM ifCyd ,dkmaVsaVl (AICPA) foÙkh; fooj.kksa dh izÑfr dksbl izdkj O;Dr djrk gS& foÙkh; fooj.kksa dks ,d vkof/d leh{kk izLrqr djus osQ fy, ;k izca/ }kjkdh xbZ izxfr dh fjiksVZ dks n'kkZus osQ mís'; osQ fy, fd;k tkrk gS rFkk ;s O;olk; esa fuos'k dh fLFkfrls laca/ j[krs gSa vkSj leh{kk vof/ osQ nkSjku miyfC/ osQ ifj.kkeksa dks izdV djrs gSaA ;s vfHkfyf[krrF;ksa] ys[kkadu fl¼karksa rFkk oS;fDrd fu.kZ;ksa osQ ,d lehdj.k dks izfrfcafcr djrs gSaA

fuEufyf[kr fcUnq foÙkh; fooj.kksa dh izÑfr dh O;k[;k djrs gSa&1. vfHkfyf[kr rF; & foÙkh; fooj.k [kkrk iqLrdksa esa ykxr vk¡dM+ksa osQ :i esa vfHkfyf[kr rF;ksa

osQ vk/kj ij rS;kj fd, tkrs gSaA ewy ykxr ;k ,sfrgkfld ykxr vfHkfyf[kr ysu&nsuksa dkvk/kj gksrh gSA fofHkUu [kkrksa dh la[;k,a tSls fd gLrLFk jksdM+] cSadLFk jksdM+] fofo/ nsunkj]fLFkj ifjlaifÙk;k¡ vkfn dh la[;k,a [kkrk iqLrdksa esa vfHkfyf[kr la[;kvksa osQ vuqlkj yh tkrhgSaA fHkUu&fHkUu le;ksa ij fHkUu ewY;ksa ij Ø; dh xbZ ifjlaifÙk;ksa dks mudh ykxr ewY; dksn'kkZrs ,d lkFk j[kk tkrk gSA pw¡fd vfHkfyf[kr rF; izfrLFkkiu ykxr ij vk/kfjr ugha gksrsgSa] vr% foÙkh; fooj.k laca¼ oLrq dh orZeku vkfFkZd fLFkfr dks ugha n'kkZrs gSaA

2. ys[kkadu ijaijk & foÙkh; fooj.k rS;kj djrs le; oqQN fuf'pr ys[kkadu ijaijkvksa dk vuqikyufd;k tkrk gSA ykxr ;k cktkj ewY; ij eky ewY;kadu dh ijaijk tks Hkh ykxw gks] viukbZ tkrhgSA ,d ifjlaifr dks ykxr ls de djus gsrq] rqyu i=k osQ fy,] ewY;ßkl dks vuqikfyr fd;ktkrk gSA NksVs enksa tSls fd isafly] isu] iksLVst LVSEi vkfn osQ ysu&nsu gsrq nzO;kRedrk dh ijaijk

158 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k

dk vuqikyu fd;k tkrk gSA ,sls enksa dks ml o"kZ osQ O;; osQ :i esa iznf'kZr fd;k tkrk gS ftlesaos [kjhnh xbZ Fkh] Hkys gh os izÑfr esa ifjlaifÙk;k¡ gSaA ys[ku lkexzh dks ykxr ij ewY;kafdr fd;ktkrk gS u fd ykxr ;k cktkj ewY; ij] tks Hkh U;wure gks osQ vk/kj ijA ys[kkadu ijaijk osQmi;ksx ls foÙkh; fooj.k rqyukRed] ljy ,oa okLrfodrk iw.kZ cu tkrs gSaA

3. vfHk/kj.kk,¡ & foÙkh; fooj.kksa dks oqQN fuf'pr ewyHkwr ladYiukvksa ;k iwokZuqekuksa ij rS;kjfd, tkrs gSa ftUgsa vfHk/kj.kkvksa osQ uke ls tkurs gSa tSls lrr~ O;kikj] eqnzk ekiu vkxe izkfIrvkfnA lrr~ O;kikj vo/kj.kk osQ vuqlkj ,slk ekuk tkrk gS fd O;olk; yacs le; rd pysxkvkSj lekiu iwokZuqekfur Hkfo"; esa ugha gSA vr%] ifjlaifÙk;k¡ ,sfrgkfld ykxr vk/kj ij n'kkZ;htkrh gSaA eqnzk ekiu vo/kj.kk osQ vuqlkj eqnzk dk ewY; fofHkUu le;of/;ksa ij leku jgsxkAgkykafd Ø; {kerk esa izcy ifjorZu vk;k gS] vkSj fofHkUu le;kfo/;ksa esa Ø; dh xbZaifjlaifÙk;k¡ dks muosQ Ø;&ewY; ij gh n'kkZ;k tkrk gSA ykHk o gkfu [kkrk rS;kj djrs le;vkxe dks foØ; osQ o"kZ ij gh n'kkZ;k tk,xkA gkykafd gks ldrk gS fd foØ; ewY; dh olwyh,d yEch vof/ rd gksrh jgsA bl vo/kj.kk dks vkxe izkfIr vo/kj.kk dgrs gSaA

4. oS;fDrd fu.kZ; & dbZ ckj la;ksxo'k foÙkh; fooj.kksa esa izLrqr dh xbZ rF; ,oa la[;k,a O;fDrxrjk;] vuqekuksa rFkk fu.kZ;ksa ij vk/kfjr gksrh gSA ifjlaifÙk osQ ewY;ßkl dk fu/kZj.k fLFkjifjlaifÙk;ksa osQ vkfFkZd thou dh mi;ksfxrk dks è;ku esa j[kdj gksrk gSA lafnX?k Í.kksa osQ fy,izko/ku oS;fDrd vuqekuksa ,oa fu.kZ;ksa ij cuk;k tkrk gSA eky osQ ewY;kadu esa] ykxr ;k cktkjewY;] tks Hkh U;wure gS] viuk;k tkrk gSA tc fdlh eky dh ykxr ;k fiQj cktkj ewY; dkfu.kZ; ysuk gksrk gS] rc oqQN fuf'pr lec¼rkvksa dks vk/kj cuk dj vusdksa oS;fDrd fu.kZ;ysus iM+rs gSaA tc foÙkh; fooj.kksa dks rS;kj fd;k tkrk gS rks O;fDrxr jk;] fu.kZ;ksa rFkk vuqekufd, tkrs gSa rkfd ifjlaifÙk;ksa] nsunkfj;ksa vk; ,oa O;;ksa osQ vkf/D; dh laHkkouk ls cpko fd;ktk losQ vkSj blesa :f<+okn dh ijaijk dks è;ku esa j[kk tkrk gSA

bl izdkj ls foÙkh; fooj.k vfHkfyf[kr rF;ksa dh laf{kIr fjiksVZ gksrs gSa rFkk ys[kkadu vo/kj.kk]ijaijk ,oa dkuwu dh vis{kkvksa dk vuqikyu djrs gq, rS;kj fd, tkrs gSaA

3-3 foÙkh; fooj.kkas osQ mís';

foÙkh; fooj.k va'k/kjdksa vkSj ckgjh i{kksa gsrq fdlh laLFkk osQ lanHkZ esa ykHk iznrk vkSj foÙkh; fLFkfrlacaf/r lwpukvksa osQ vk/kjHkwr lzksr gSA ;g fooj.k ,d fof'k"V le;kof/ osQ fy, la[;k osQ izpkyuifj.kke miyC/ djkrs gSa vkSj O;olkf;d laxBu osQ nkf;Roksa vkSj ifjlaifÙk;ksa dks voxr djkrs gq, fu.kZ;izfØ;k esa lgk;d gksrs gSaA vr% foÙkh; fooj.kksa dk izkFkfed mís'; mi;ksxdrkZvksa dks fu.kZ; ysus esalgk;rk djuk gSA fof'k"V mís'; bl izdkj gSa%

1. ,d O;olk; vkfFkZd lalk/uksa ,oa nkf;Roksa osQ lanHkZ esa lwpuk miyC/ djkuk & bUgsa blfy,


rS;kj fd;k tkrk gS rkfd ,d O;olkf;d iQeZ osQ fuos'kdksa ,oa ckgjh ikfVZ;ksa osQ fy, mlosQvkfFkZd lalk/uksa ,oa nkf;Roksa osQ ckjs esa i;kZIr] fo'oluh; rFkk vkof/d lwpuk miyC/ djkbZtk losQA tks fd lwpuk izkIr djus osQ lalk/uksa ;k l{kerk rFkk lhfer vkf/dkfjdrk okys gksrsgSaA

2. O;olk; dh vtZu {kerk osQ ckjs esa lwpuk miyC/ djkuk & foÙkh; fooj.k mi;ksfxrkiw.kZ foÙkh;lwpuk,a iznku djrs gSa tks fd ,d O;kolkf;d iQeZ dh vtZu {kerk osQ iwokZuqeku] rqyuk rFkkiquewZR;kadu osQ fy, ykHk dj <ax ls mi;ksx esa ykbZ tk ldrh gSA

3. jksdM+ izokg osQ lanHkZ esa lwpuk miyC/ djkuk & ;g ,d O;olk; osQ ckjs esa] mlosQ fuos'kdksarFkk Í.knkrkvksa dks mi;ksx tkudkjh miyC/ djkrs gSa rkfd os jkf'k] le;ca¼rk rFkk lacaf/rvfuf'prrkvksa osQ ifjisz{; esa jksdM+ izokg dk iwokZuqeku] rqyuk] ewY;kadu rFkk l{kerk dks tku losQaA

4. izca/ dh izHkko'khyrk dks vk¡dfyr djus dh lwpuk& foÙkh; fooj.k ,d O;olk; dh izca/u {kerk dks vkadfyr djus osQ fy, mi;ksxh tkudkjh nsrs gS fd os O;olk; osQ lalk/uksa dksfdruk izHkko'kkyh rjhosQ ls mi;ksx dj ik jgs gSaA

5. lekt dks izHkkfor djus okyh O;kolkf;d xfrfof/;ksa osQ lanHkZ esa lwpuk& ;s ,d O;kolkf;dlaxBu ls lekt ij izHkko Mkyus okyh xfrfof/;ksa osQ ckjs esa fjiksVZ nsrs gSa] ftUgsa fu/kZfjr ,oa of.kZrvFkok ekik tk ldrk gSA tksfd mlosQ lkekftd okrkoj.k osQ fy, egÙoiw.kZ gksrk gSA

6. ys[kkadu uhfr;ksa dks izdV djuk & ;s fjiksVZ egÙoiw.kZ uhfr;ksa ,oa vo/kj.kkvksa osQ lanHkZ esatkudkjh nsrh gS ftUgsa ys[kkadu izfØ;k esa vuqikfyr fd;k x;k gksrk gS vkSj o"kZ osQ nkSjku gq,ifjorZuksa dh lwpuk Hkh nsrh gSa rkfd bu fooj.kksa dks csgrj <ax ls le>k tk losQA

3-4 foÙkh; fooj.kksa osQ izdkj

foÙkh; fooj.kksa esa lekU;r% nks izdkj osQ fooj.k lfEeyr gksrs gSa% rqyu i=k vkSj ykHk o gkfu [kkrk]tksfd ckâ; izfrosnuksa vkSj izca/ dh vkarfjd vko';drkvksa tSls fu;kstu fu.kZ; izfØ;k vkSj fu;a=k.k osQfy, vko';d gSaA

nks vk/kjHkwr ;k eq[; foÙkh; fooj.kksa dks rqyu i=k ,oa vk; fooj.k osQ uke ls tkurs gSa tks ckgjhfjiksfV±x osQ fy, visf{kr gksrk gS vkSj blosQ lkFk gh izca/ dh vkarfjd vko';drkvksa tSls fu;kstu]fu.kZ; ysus rFkk fu;a=k.k osQ fy, vko';d gksrs gSaA ;s nksuksa ewyHkwr fooj.k lfgr vuqlwfp;ksa ifjf'k"Vksa]rqyu i=k vkSj ykHk o gkfu [kkrs osQ vk¡dM+ksa osQ laiwjd gSaA bu nks ewyHkwr foÙkh; fooj.kksa osQ vfrfjDr];gk¡ ij ;g fuf/;ksa osQ lapkyu osQ ckjs esa rFkk daiuh dh foÙkh; fLFkfr;ksa esa cnykoksa osQ ckjs esatkuus dh vko';drk gksrh gSA blosQ fy,] dks"k izokg fooj.k ;k jksdM+ izokg fooj.k fn'kk&funsZ'knsrs gSaArqyu i=k & rqyu i=k dk mís'; ifjlaifÙk;ksa lalk/uksa vkSj nkf;Roksa (lalk/uksa dh mRifr gsrq Hkkj) dksn'kkZuk gSA vesfjdu baLVhV;wV vkWiQ ifCyd ,dkÅVsaVl osQ vuqlkj rqyu i=k [kkrk iqLrdksa osQ okfLrod


:i ls can gksus ij vkxs yk, x, uke vkSj tek 'ks"kksa osQ lkjka'k dk fooj.k gSA rqyu i=k fuf'pr frfFkij rS;kj fd;k tkrk gS vkSj ifjlafiÙk;ksa dks nk;ha nkf;Roksa dks ck;ha vksj n'kkZrk gSAykHk o gkfu [kkrk vFkok vk; fooj.k & ykHk o gkfu [kkrk ,d ys[kkadu fjiksVZ gS tks vkxe vkSjO;;ksa dh enksa dks laf{kIr :i esa n'kkZrk gS lkFk gh dfFkr ys[kkadu vof/ osQ fy, ykHk@gkfu dh x.kukdjrk gSA ;g [kkrk vkxkeh le;kof/ osQ eè; LokfeRo iw¡th esa ifjorZu dks Hkh n'kkZrk gSA ;g [kkrkrqyu i=k osQ fuekZ.k esa vR;ar mi;ksxh gS vr% layXu fd;k tkrk gSA vk; fooj.k O;olkf;d bdkbZ dhvuqyac rLohj izLrqr djrk gS vkSj nh xbZ le;kof/ esa izpkyu ifj.kkeksa dks n'kkZrk gSA vk; fooj.k vkxe]O;;ksa] ldy ykHk izpkyu ykHk vkSj fuoy ykHk vFkok gkfu osQ n`f"Vdks.k ls O;olk; osQ izca/ dhuhfr;ksa] O;;ksa] tkudkjh nwjn'khZrk vkSj mRlkg laca/h xq.kkRed O;k[;k iznku djrk gSA

vk; osQ ys[kkadu ladYiuk osQ vuqlkj] ,d le;kof/ osQ fy;s lekI; ykxr ij olwy fd;s x;svkxe vkf/D; dks vk; (ykHk) vkSj olwy fd;s x;s vkxe ij lekkI; ykxr dks gkfu dgrs gSaA vr%,d le;kof/ ij lacaf/r lekI; ykxr vkSj izkIr ykxr osQ eè; vUrj dk ifj.kke gSA ;gk¡ è;ku ;ksX;gS fd lekU;r% ,d le;kof/ osQ fy, vkxe vkSj O;;ksa osQ ekiu gsrq ys[kkadu dk miftZu vk/kj viuk;ktkrk gSA blosQ vfrfjDr ,d vU; fooj.k ykHk o gkfu fofu;kstu [kkrk iz;ksx esa yk;k tkrk gS ftlesa ykHklaca/h fofu;kstuksa dks vfHkysf[kr djrs gSaA% tSls fd ykHkka'k gsrq lap; vkSj izko/ku esa gLrkarj.kA

Lo;a tk¡fp, –1

(d)fuEufyf[kr dFku ^lgh* gS ;k ^x+yr* crk,¡1. foÙkh; fooj.k ys[kkadu izfØ;k dk vafre mRikn gksrs gSaA2. foÙkh; fooj.k ewyr% ekfyd dh vko';drkvksa dh vksj fufnZ"V gksrs gSaA3. foÙkh; fooj.kksa esa fn, x, lHkh rF; ,oa la[;k,¡ oS;fDrd fu.kZ;ksa ij ugha vk/kfjr gksrs gSaA4. vfHkfyf[kr rF; izfrLFkkiu ewY;@ykxr ij vk/kfjr gksrs gSaA5. lrr~ O;kikj vo/kj.kk ekurk gS fd m|e yach vaof/ osQ fy, pkyw jgsxkA

([k)mi;qDr 'kCnksa osQ lkFk fjDr LFkkuksa dks Hkjsa&1. foÙkh; fooj.k fnypLih ysus okyh ikfVZ;ksa osQ fy, ____________ gksrs gSaA2. ,d daiuh osQ ekfyd dks____________ dgk tkrk gSA3. vk; ekiu gsrq ____________ ys[kkadu vk/kj dk vuqlj.k fd;k tkrk gSA4. og fooj.k tks ,d daiuh dh ifjlaifÙk;ksa ,oa nkf;Roksa dks n'kkZrk gS] mls_______ dgrs gSaA5. ykHk o gkfu [kkrs dks____________ fooj.k Hkh dgrs gSaA

3.5 vk; fooj.k dk Lo:i ,oa izk:i

vk; fooj.k dks rhu Hkkxksa esa oxhZÑr fd;k tkrk gS% (v) O;kikfjd [kkrk & ldy ykHk vFkok ldygkfu n'kkZrk gS] (c) ykHk o gkfu [kkrk fuoy ykHk vFkok fuoy gkfu n'kkZrk gSA (l) ykHk o gkfufofu;kstu [kkrk tks pkyw o"kZ ls lacaf/r lekIr fofu;kstuksa] tks xr o"kZ osQ ykHk vFkok gkfu o ,d


le;kof/ osQ var esa vkf/D; vFkok deh dks n'kkZrk gSA bl fLFkfr esa ;g è;ku ;ksX; gS fd bl fooj.kdk 'kh"kZd O;kikfjd 'kCn ugha 'kkfey djrk gS ijUrq daiuh dk uke vko';d :i ls n'kkZrk gSA ykHko gkfu [kkrs vkSj ykHk o gkfu fofu;kstu [kkrs dk ljy Lo:i ,oa izk:i uhps fn;k x;k gSA

o"kkZUr-------------daiuh fyfeVsM dk---------------ykHk o gkfu [kkrk

O;; jkf'k vkxe jkf'k(#-) (#-)

izkjafHkd LVkWd xxx foØ; xxxØ; xxx ?kVk;k% foØ; okilh (xx) ?kVk;k% Ø; okilh (xx) xxx vafre LVkWd xxxvkrafjd <qykbZ xxx ldy gkfu vk@ys (;fn gks rks) xxxetnwjh xxxizR;{k O;; xxxldy ykHk vk@ys xxx

xxxldy gkfu vk@yk xxx xxx

osru xxx ldy ykHk vk@yk xxxdk;kZy; fdjk;k xxxfoKkiu xxxckâ; <qykbZ xxxiznÙk cV~Vk xxxlafnX/ Í.kksa osQ fy,izko/kuewY; âkl&dk;kZy; Hkou xxxiQuhZpj xxx xxxdjk/ku osQ fy, izko/ku xxxfuoy ykHk vk@ys xxx

xxx xxx

lkekU; vkjf{kr esa gLrkarfjr xxx 'ks"k vk@yk (iwoZorhZ o"kZ ykHk dk 'ks"k) xxxvU; vkjf{kr esa gLrkarfjr (;fn gS rks) xxx fuoy ykHk vk@yk xxxizLrkfor ykHkka'k xxx (pkyw o"kZ osQ fy,)'ks"k vk@ys xxx

xxx xxx

fp=k 3:2 daiuh osQ ykHk o gkfu [kkrs dk izk:i

vk; fooj.k dk izLrqfrdj.k yEcr :i esa Hkh foLrr vkadM+ksa lfgr fd;k tk ldrk gSA ;g izk:ivfrfjDr fo'ys"k.k vkSj fu.kZ; izfØ;k gsrq vko';d vkadM+s iznku djus esa lgk;rk nsrk gSA yEcor vk;fooj.k dk izk:i fp=k 3-3 esa fn[kk;k x;k gSA


o"kkZUr-----------------------daiuh fyñ osQ fy,---------------------dhvk; fooj.k

vkxe vkSj O;; osQ rRo jkf'k jkf'k(#-) (#-)

foØ; &udn foØ; xxxm/kj foØ; xxx

oqQy foØ; xxx?kVk;k % foØ; okilh (xx)

fuoy foØ; (1)?kVk;k % csps x, eky dh ykxr izkjafHkd LVkWd (xxx)+Ø; (eky o izlafxd O;;ksa lfgr) + etnwjh xxx +fofuekZ.k O;; xxx +vO; izR;{k O;; xxx

(xxx)?kVk;k&vafre LVkWd xxx

csps x, eky dh ykxr dk ;ksx (2) xxx

ldy ykHk& (3) vFkkZr (1) ?kVk (2) xxx?kVk;k% izpkyu O;; (4) +iz'kklfud O;; (xxx) +iz'kkldh; O;; xxx +foØ; O;; xxx +forj.k O;; xxx +ewY;âkl xxx xxx

izpkyu ykHk& (5) (vFkkZr~ 3-4) xxxtksM+k%& xSj izpkyu vk;] ;fn dksbZ gS tSls fd deh'ku] ifjlaifÙk;ksa dh foØ; ij ykHk] fofu;ksxksa ls vk; xxx

?kVk;k% xSj izpkyu O;;] xxx ;fn dksbZ gS tSls fd vkx ls gkfu xxx

C;kt vkSj dj ls iwoZ fuoy ykHk (6) xxx?kVk;k% C;kt izHkkj (7) xxx Í.kksa ij C;kt (xxx) Í.ki=kksa ij C;kt (xxx) xxx

djksa ls iwoZ fuoy ykHk (8) (vFkkZr) (6-7) xxx?kVk;k% djksa osQ fy, izko/ku (9) (xxx)

xxxfuoy ykHk& (10) (vFkkZr~ 8&9)(dj osQ i'pkr ykHk)

fp=k 3.3: daiuh osQ vk; fooj.k dk izk:i


vk; fooj.k dh rS;kjh osQ fy, fuEufyf[kr izØe dk vuqdj.k djuk gksrk gS&1. ryiV osQ tek i{k dh vksj n'kkZ;h x;ha vkxe izkfIr;ksa ls lacaf/r vfxze izkIr vkxe vFkok

olwys x, vkxe ijUrq izkIr ugha gq, vkfn osQ mi;qDr lek;kstu djus osQ i'pkr~ vk; fooj.kosQ tek (i{k) dh vksj lHkh izkfIr;ksa dk vfHkys[kuA

2. ryiV osQ uke i{k dh vksj n'kkZ;s x;s vkxe [kpks± dks cdk;k iwoZnÙk O;;] ßkl lafnX/ ½.kksaosQ fy;s izko/ku] djk/ku vkfn lek;kstuksa osQ i'pkr~ vk; fooj.k osQ uke i{k dh vksjvfHkys[kuA

3. vk; fooj.k osQ tek i{k dh vksj iznkf'kZr xSj&lapkyu vk; ,oa ykHkksa dk vfHkys[kuA4. vk; fooj.k osQ uke i{k dh vksj iznf'kZr lHkh xSj&izpkyu gkfu;ksa dk vfHkys[kuA5. tek enksa osQ ;ksx rFkk uke enksa osQ ;ksx osQ chp varj dks Kkr djukA6. ;fn tek enksa dh vis{kk uke en de gS rks bls fuoy ykHk rFkk blosQ foijhr dks gkfu dgrs

gSaA7. Hkkjr esa daifu;ksa osQ foÙkh; fooj.k rS;kj djus osQ fy, ys[kkadu o"kZ 1 vizSy ls ekpZ 31 (Bhd

Hkkjr ljdkj osQ foÙk o"kZ dh Hkkafr) rd gksrk gSA;g è;ku;ksX; gS fd daiuh vf/fu;e esa ykHk o gkfu [kkrs osQ fy;s dksbZ izk:i fu/kZfjr ugha gSA gkykafdvf/fu;e dh vuqlwph VI Hkkx II ykHk o gkfu [kkrs gsrq foLr`r vko';drkvksa dh tkudkjh nsrk gS vkSjLi"V crkrk gS fd bl [kkrs dk fuekZ.k fu/kZfjr le;kof/ ij daiuh osQ fØ;kdykiksa osQ Li"V izdVhdj.kosQ fy, fd;k tkuk pkfg;s vkSj izR;sd oLrqijd en dks izdV fd;k tkuk pkfg;sA

3-6 rqyu i=k dk izk:i vkSj Lo:i

rqyu i=k izk;% {kSfrt (T iQkeZ) izk:i esa rS;kj fd;k tkrk gS ftlesa ifjlaifÙk;ksa dks nk;ha vksj iw¡th ,oans;rkvksa dks ck;ha vksj n'kkZ;k tkrk gSA daifu;ksa dh fLFkfr esa LFkkf;Ro vk/kj ij ifjlaifÙk;ksa vkSj nkf;Roksadks O;ofLFkr fd;k tkrk gSA blh dkj.k leLr LFkk;h nh?kZdkyhu ifjlaifÙk;k¡ vkSj iw¡th ,oa ns;rkvksadks izkjafHkd 'ks"k ij n'kkZ;k tkrk gS vkSj rjy ifjlaifÙk;ksa vkSj ns;rkvksa dks iathÑr daifu;ksa osQ fy, ;gvko';d gS fd os rqyu i=k esa ifjlaifÙk;ksa ,oa ns;rkvksa osQ vfHkys[ku osQ fy, daiuh vf/fu;e dhvuqlwph VI Hkkx 1 dk vuqlj.k djsaA daiuh vf/fu;e osQ vuqPNsn 211(i) osQ vuqlkj rqyu i=k dk fuekZ.kfu/kZfjr izk:i esa lekU; funsZ'kksa osQ rgr var esa fn;s tkus okys fVIi.kh lfgr 'kh"kksZa dk vuqlj.k djrsgq, fd;k tkuk pkfg, rkfd rqyu i=k ;FkkrF; ,oa U;k;laxr foÙkh; fLFkfr n'kkZ ldsA ;g izk:i cSafdaxvkSj chek daifu;ksa ij ykxw ugha gksrk gSA ;g daifu;k¡ vius fo/ku }kjk fu/kZfjr izk:iksa dk vuqlj.k djrhgSaA daiuh vf/fu;e dks vuqlwph VI Hkkx 1 osQ vuqlkj rqyu i=k dk fu/kZfjr izk:i vè;k; 1 osQ ifjf'k"Vesa fn;k x;k gSA ;g è;ku ;ksX; gS fd daiuh dk rqyu i=k {kSfrt vFkok yEcor izk:i ls rS;kj fd;ktk ldrk gS tSlk fd uhps n'kkZ;k x;k gSA


rqyu i=k dk {kSfrt izk:ifnukad-------------ij-------------(daiuh dk uke) dk rqyu i=k

(1) (2) (3) (4) (5) (6)iwoZorhZ nkf;Ro pkyw iwoZorhZ ifjlaifÙk;k¡ pkyw@o"kZo"kZ osQ o"kZ osQ o"kZ osQ (#-) osQfy, fy, fy, fy,vkadM+s vkadM+s vkadM+s vkadM+s(#-) (#-) (#-) (#-)

va'k iw¡thμ fLFkj ifjlaifÙk;k¡μvf/Ñr% [;kfrvf/eku Hkwfelerk HkoufuxZferμ x`g ifjljvf/eku jsy lkbfMaxlerk IykaV ,oa e'khujh?kVk;k% cdk;k ekax iQuhZpjtksM+k% tCr va'k ,dLo ,oa O;kikj fpag

i'kq/uvkjf{kr ,oa okguvf/'ks"kμ fuos'kμiw¡th vkjf{kr ljdkjh ;kiw¡th ekspu U;kl izR;kHkwfr

va'k] Í.ki=kvkjf{kr ckaMl (ca/&i=k)va'k izhfe;e pkyw ifjlaifr;k¡]vU; vkjf{kr Í.k ,oa vfxzeμykHk o gkfu (d) pkyw ifjlaifÙk;k¡μ[kkrk izksn~Hkwr C;ktlqjf{kr ½.k% LVkslZ ,oa Lis;j ikV~ZlÍ.ki=k [kqys vkStkjcSad ls Í.k foØ; ekyvkSj vfxze jkf'k pkyw dke

fofo/ nsunkjfu;af=kr daifu;ksa jksdM+ ,oa cSad 'ks"kls vU; Í.k ([k) Í.k ,oa vfxzeμ,oa vfxze jkf'k fu;af=kr daifu;ksa gsrq

vfxze ,oa Í.kizkI; foi=kvfxze Hkqxrku


vlqjf{kr Í.kμ fofo/ O;;fe;knh tek izkjafHkd O;;fu;af=kr daifu;ksa ls va'kksa ,oa Í.ki=kksa osQ½.k vkSj vfxze jkf'k fuxZe ij NwVvYikof/ Í.k vU; vLFkfxr O;;,oa vfxze jkf'k ykHk o gkfu [kkrkvU; Í.k ,oa (uke 'ks"k] ;fn dksbZ gS)vfxze jkf'kpkyw nkf;Ro ,oaizko/ku%d- pkyw nkf;Ro%izkfIr;k¡fofo/ ysunkjcdk;k O;;[k- izko/ku%djk/ku osQ fy,ykHkka'k osQ fy,izklafxdrkvksa osQ fy,Hkfo"; fuf/;kstukvksa osQ fy,chek] isa'ku rFkk vU;Bhd blh izdkjosQ ykHkksa osQ fy,

,d rqyu i=k dks la{ksi izi=k esa Hkh izLrqr fd;k tk ldrk gS] ftls uhps n'kkZ;k x;k gS&

laf{kIr rqyu i=k

nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)

1- va'k iw¡th 1- fLFkj ifjlaifÙk;k¡2- vkjf{kr ,oa vf/'ks"k 2- fuos'k3- jf{kr Í.k 3- pkyw ifjlaifÙk;k¡4- vjf{kr ½.k Í.k vkSj vfxze jkf'k5- pkyw nkf;Ro ,oa izko/ku (d) pkyw ifjlaifÙk;k¡(d) pkyw ifjlaifÙk;k¡ ([k) Í.k ,oa vfxze([k) izko/ku 4- fofo/ [kpZ

5- ykHk o gkfu [kkrk (uke 'ks"k] ;fn dksbZ gS)


rqyu i=k dk yEcor izk:i-------------------dk------------------(frfFk) dks rqyu i=k

vuqlwph pkyw o"kZ xr foÙkh;la- osQ var o"kZ osQ var

esa vkadM+s esa vkadM+sI. fuf/ dk lzksr

1- va'k/kjd fuf/(d) va'k iw¡th xxx xxx([k) vkjf{kr ,oa vf/'ks"k xxx xxx

fuoy laifÙk ;k va'k /kjd fuf/ xxx xxx2- Í.k fuf/%

(d) jf{kr Í.k xxx xxx([k) vlqjf{kr Í.k xxx xxx

;ksx (iw¡th fu;ksftr) xxx xxx

II- fuf/;ksa dk mi;ksx1- fLFkj ifjlaifÙk;k¡%

(d) ldy [kaM xxx xxx([k) ?kVk;k&ewY;ßkl (xxx) (xxx)

(x) fuoy [kaM xxx xxx(?k) iw¡th pkyw dke xxx xxx

xxxx xxxx

2- fuos'k% xxx xxx3- pkyw ifjlaifÙk;k¡ rFkk Í.k

vkSj vfxze jkf'k%(d) eky lwph xxx xxx([k) fofo/ nsunkj xxx xxx(x) jksdM+ o cSad 'ks"k xxx xxx(?k) vU; pkyw ifjliafÙk;k¡ xxx xxx(p) Í.k ,oa vfxze jkf'k xxx xxx

?kVk;k% pkyw nkf;Ro ,oa izko/ku xxx xxx(d) pkyw nkf;Ro (xxx) (xxx)([k) izko/ku (xxx) (xxx)

xxx xxx

fuoy pkyw ifjlaifÙk;k¡4- (d) iqQVdj [kpZ ftUgs vifyf[kr vFkok xxx xxx

lek;ksftr ugha fd;k x;k gSA([k) ykHk o gkfu [kkrk (uke 'ks"k] ;fn gS rks) xxx xxx

;ksx xxxx xxxx


vuqlwfp;k¡] ys[kkadu uhfr;k¡ rFkk vU; O;k[;kRed lwpuk,¡ vkfn rqyu i=k dk ,d Hkkx gSA vuqlwph VI

osQ Hkkx I osQ vUrxZr visf{kr lHkh lwpuk,¡ vuqlwph esa lekfgr gksrh gS ftlosQ varxZr fuos'k] fLFkjifjlaifÙk;k¡] ysunkj] m/kj vkfn vkrs gSaA

3-6-1 nkf;Ro i{k

1. va'k iw¡th% rqyui=k esa nkf;Ro i{k dk ;g lcls igyk en rFkk ;g vf/Ñr iw¡th] fuxZfer iw¡th]pqdrk iw¡th dks izR;sd izdkj osQ va'kksa osQ fy, mudh la[;k vkSj jkf'k osQ lkFk iznf'kZr fd;ktkrk gSA blosQ lkFk lkFk vnÙk ek¡x vkSj tCr va'kksa dks fooj.k Hkh gksrk gS ftlosQ laca/ esavè;k; 1 esa crk;k tk pqdk gSA

2. vkjf{kr ,oa vf/'ks"k% bl en osQ varxZr fofHkUu vkjf{kr fuf/;k¡ gksrh gS tSls fd iw¡thvkjf{kr] iw¡th ekspu vkjf{kr] va'k izhfe;e [kkrs dk 'ks"k] lekU; vkjf{kr ykHk o gkfu [kkrsdk tek 'ks"k vU; vkjf{kr izR;sd dh izÑfr vkSj jkf'k crkrs gq, ftlesa pkyw o"kZ esa tek'ks"k lkfEeyr gSA

3. jf{kr Í.k % nh?kZ dkyhu ½.k] ftUgs fdlh ½.kHkkj ij fy;k tkrk gS] bl oxZ esa lfEeyrgksrs gSaA ½.ki=k vkSj jf{kr ½.k] cSadksa ls vfxze /ujkf'k vk; bl oxZ esa vkrs gSaA vkSj bl 'kh"kZdosQ varxZr i`Fd :i ls fn[kk, tkrs gSaA

4. vjf{kr Í.k% ftu Í.kksa ,oa m/kjksa dks fcuk fdlh ½.kHkkj osQ fy;k tkrk gS mUgsa bl 'kh"kZdosQ varxZr iznf'kZr fd;k tkrk gS bl en osQ vUrxZr vkof/d tek] rFkk fu;af=kr daifu;ksa lsÍ.k ,oa m/kj] vU; lzksrksa ls izkIr Í.kksa ,oa m/kj dks lfEefyr fd;k tkrk gSA cSad rFkk vU;ls izkIr Í.kksa dks Hkh bl Js.kh esa 'kkfey fd;k tkrk gSA

5. pkyw nkf;Ro ,oa izko/ku% ,sls nkf;Ro tks fd ,d o"kZ dh vof/ esa ifjiDo gksrs gSaA buosQvarxZr izkfIr;k¡ fofo/ nsunkj] vfxze Hkqxrku rFkk vlekIr rFkk vU; nkf;Ro 'kkfey gSaA vkxeykHk esa ls ,d fgLlk ftldk iz;ksx fof'k"V nkf;Roksa osQ ,d o"kZ dh vof/ osQ vUnj Hkqxrkugsrq fd;k tkrk gS] izko/ku dgykrs gSA blls dkjk/ku gsrq izko/ku] izLrkfor ykHkka'k] Hkfo";fuf/ gsrq izko/ku] chek gsrq izko/ku] vkfn 'kkfey gSaA

3-6-2 ifjlaifÙk;k¡ i{k

I. fLFkj ifjlaifÙk;k¡μ fLFkj ifjlaifÙk;ksa ij vftZr [kpZ ftlesa [;kfr] Hkwfe] Hkou] iVVk] IykWV oe'khujh] jsy lkbfMax] iQuhZpj vkSj fiQfVax ,dLo] i'kq/u] okgu vkfn] 'kkfey gSa] iFkd :i lsn'kkZ;s tkrs gSaA bu ifjlaifÙk;ksa dks mi;qDr frfFk rd ykxr esa ls ßkl ?kVk dj n'kkZ;k tkrk gSA

2. fuos'kμ bl 'kh"kZ osQ varxZr fofHkUu fuos'kksa] tSls fd ljdkjh izR;kHkwrksa ;k U;kl izfrHkwfr;ksa esafuos'k rFkk va'k] Í.ki=k] ca/i=k rFkk vpy ifjlaifr;k¡ vkfn esa fd;k x;k fuos'k vkrk gSA bUgsarqyui=k esa vyx n'kkZ;k tkrk gSA


3. pkyw ifjlaifÙk;k¡ ½.k ,oa vfxze jkf'kμ pkyw ifjlaifÙk;k¡ ftlesa fuos'k ij izksnHkwr C;kt] ekylwph] fofo/ nsunkj] izkI; foi=k] jksdM+ vkSj cSad 'ks"k vkSj vU; vfxze /ujkf'k tSls iwoZnÙk O;;vkfn 'kkfey gSaA

4. iQwVdj [kpsZμ os [kpsZ tks iw.kZr% vifyf[kr ugha fd;s x, gS] mudk 'ks"k bl 'kh"kZd osQ vanjn'kkZ;k tkrk gSA buesa izkjafHkd O;; foKkiu O;;] ½.ki=kksa vkSj va'kksa osQ fuxZe ij cV~Vk] va'kfuxZe O;; vkfn 'kkfey gSA

5. ykHk o gkfu [kkrkμ tc ykHk o gkfu [kkrk uke 'ks"k n'kkZrk gS vFkkZr gkfu ftldk lek;kstulekU; vkjf{kr ij ugha fd;k tk ldrk] rks bls ifjlaifÙk i{k dh vksj vafre en osQ :i esafn[kkrs gSA

Lo;a tk¡fp;s–2

(d) vkjf{kr vkSj vkf/'ks"k 'kh"kZ osQ varxZr dkSu lh ensa vkrh gSaA

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([k) iqQVdj [kpks± 'kh"kZ osQ varxZr dkSu lh ensa vkrh gSaA

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(x) fuEufyf[kr esa feyku djsaA1. ldy ykHk (i) foÙkh; fooj.k ij O;k[;kRed fVIi.kh ( )2. izpkyu ykHk (ii) daiuh }kjk izkI; jkf'k ( )3. fofo/ nsunkj (iii) daiuh }kjk ns; jkf'k ( )4. fofo/ ysunkj (iv) foØ;&csps x;s eky dh ykxr ( )5. vuqlwfp;k¡ (v) ldy ykHk & izpkyu O;; ( )6. fuoy ykHk (vi) izpkyu ykHk & C;kt vkSj dj ( )


izn'kZ - I,f'k;u isUVl (bafM;k) fy-31, ekpZ 2005 dks rqyu i=k

(#- fefy;u esa) .

31.3.2005 31.3.2004vuqlwph;k¡ dks dks

fofu;ksftr fuf/ va'k /kjd fuf/ va'k iw¡th A 959.20 959.20 vkjf{kr vkSj vf/'ks"k B 4,763.00 4,356.21

5,722.20 5,315.41 ½.k fuf/ C jf{kr ½.k 283.65 229.23 vjf{kr ½.k 555.12 475.50

838.77 704.73 LFkfxr dj nkf;Ro (fuoy) 305.38 486.56 (ns[ksa vuqlwph; fVIi.kh B-27)

;ksx 6,866.35 6,506.70

fuf/ dk mi;ksx LFkk;h ifjlaifÙk D ldy [kaM 7,127.04 6,511.93 ?kVk;k% ewY;âkl ifj'kks/u] gkfudj.k 4,014.73 3,106.49

fuoy ykHk 3,112.31 3,405.44 tksM+k% iw¡th dk;Z izxfr ij 82.78 38.89

3,195.09 3,444.33 fuos'k E 2,584.27 2,424.84 pkyw ifjlaifÙk;k¡ ½.k vkSj vfxze F fuos'k ij izksnHkwr C;kt 0.03 0.83 eky lwph 3,307.89 2,114.90 fofo/ nsunkj 1,489.63 1,379.20 jksdM+ vkSj cSad 'ks"k 210.42 245.53 vU; izkIr 190.12 81.45 ½.k vkSj vfxze 727.25 787.88

5,925.34 4,609.79 ?kVk;k% pkyw ifjlaifÙk;k¡ vkSj izko/ku G pkyw nkf;Ro 3,721.32 3,087.23 izko/ku 1,117.03 885.03

4,838.35 3,972.26 fuoy pkyw ifjlaifÙk;k¡ 1.086.99 637.53

;ksx M 6,866.35 6,506.70


Øexr,f'k;u isUVl (bafM;k) fy-

o"kZkUr 31, 2005 dks ykHk o gkfu [kkrk(Rs. In Millions)

vuqlwph;k¡ 2004-2005 2003-2004dks dks

vk;foØ; vkSj izpkyu vk; (cVVs ls fuoy) H 22,553.86 19,531.92?kVk;k & mRikn dj 3,138.71 2,565.46

foØ; vkSj izpkyu vk; (cVVs vkSj mRikn dj ls fuoy) 19,415.15 16,966.46vU; vk; 316.14 216.77

[kpZ 19,731.29 17,183.23

mi;ksx fd;k x;k eky J 11,154.04 9,441.50deZpkjh {kfriwfrZ vkSj ykHk K 1,179.30 1,015.56fofuekZ.k iz'kkflfud] foØ;vkSj forj.k O;; L 4,144.05 3,814.02

16,477.39 14,271.08

C;kt] ewY;âkl fof'k"Vens] vkSj dj ls iwoZ ykHk 3,253.90 2,912.15?kVk;k% C;kt (vuqlwph M] fVIi.kh B-17) 27.54 52.65?kVk;k% ewY;âkl@ifj'kks/u(vuqlwph M] fVIi.kh B-19) D 476.05 480.10dj vkSj fof'k"V enksa ls iwoZ ykHk 2,750.31 2,379.40?kVk;k% fof'k"V ensa (vuqlwph M] fVIi.kh B-23) 42.31 68.06

dj ls iwoZ ykHk 2,708.00 2,311.34

?kVk;k% pkyw dj gsrq izko/ku 988.00 880.00?kVk;k% LFkfxr dj nkf;Ro gsrq izko/ku(vuqlwph M] fVIi.kh B-27) (18.16) (44.46)dj vkSj iwoZ vof/ 1,738.16 1,475.80enksa osQ i'pkr ykHktksM+k (?kVk;k) iwoZ vof/ ensa (3.34) 2.07

dj osQ i'pkr ykHk 1,734.82 1,477.87

tksM+k vkxs yk;k x;k ykHk o gkfu [kkrs dk 'ks"k isuVkfl;k baosLVesUV fy- dk lfoy; — 8.40tksM+k% tksM+k xr o"kZ ls vkxs ykh;k x;k ykHk 820.00 720.00

forj.k osQ fy, ykHk 2,554.82 2,206.27

mijksDr ykHk dk forj.kykHkka'k% lerk va'k varfje 383.69 335.73 vafre 527.56 479.60ykHkka'k ij dj 125.36 104.47lekU; vkjf{kr esa gLrkarj.k 518.21 466.47rqyu i=k esa yk;k x;k 'ks"k 1,000.00 820.00

2,554.82 2,206.27

izfr va'k vtZu (#-)vk/kjewr vkSj eUn 18.53 16.12vuqlwph M] fVIi.kh B-30) M


3.7 oqQN fof'k"V ensa

daiuh osQ foÙkh; fooj.kksa ls lacaf/r oqQN ,slh ensa gksrh gSa ftuosQ vafre [kkrs rS;kj djrs le; lghO;ogkj lqfuf'pr djuk vko';d gksrk gSA ,slh oqQN enksa dks fiNys vè;kvksa esa Li"V fd;k tk pqdkgS tSls fd va'k iw¡th] va'kksa osQ fuxZe ij cV~Vk izfrHkwfr izhfe;e] cdk;k ekax] vfxze ekax] tCr va'k½.ki=kksa osQ fuxZe ij cV~Vk (vFkok gkfu) vkfnA oqQN vU; fof'k"V enksa dh izÑfr vkSj O;ogkj dhO;k[;k uhps dh xbZ gSA

(v) izkjafHkd O;; & ;g O;; daiuh osQ LFkkiuk osQ le; fd;s tkrs gSaA tSls fd fofo/ izi=kksa dhNikbZ dh ykxr ,sls nLrkost+ksa dks rS;kj djus osQ fy, odhy dks nh xbZ iQhl LVkEi 'kqYdiathdj.k vkSj uRFkhdj.k O;; vkfnA bu enksa ij fd;s x;s O;; izkjafHkd O;; 'kh"kZd osQ varxZrfy[ks tkrs gSaA okf"kZd vifyf[kr jkf'k dks ykHk o gkfu [kkrs osQ uke i{k dh vksj fy[kk tkrkgS vkSj 'ks"k jkf'k rqyu i=k dh ifjlaifÙk i{k dh vksj fofo/ O;; 'kh"kZd osQ varxZr n'kkZ;k tkrkgSA

(c) va'kksa vkSj ½.ki=kksa osQ fuxZe ij O;; & tc va'k vkSj ½.ki=k lkoZtfud :i ls fuxZfer fd;stkrs gSa rc daiuh }kjk fooj.k if=kdk osQ fuekZ.k ,oa fizafVx] fuxZe ij foKkiu] Js"Bh cSadj'kqYd] nykyh vkfn osQ fy, O;; mBkus iM+rs gSaA ,sls O;;ksa dks iw¡thÑr ,oa 3 ls 5 o"kksZa rdvifyf[kr fd;k tkrk gS vkSj izkjafHkd O;;ksa dh Hkkafr O;ogkj vkSj izLrqr fd;k tkrk gSA½.ki=kksa ij C;kt &½.ki=kksa ij ns; C;kt ½.ki=kksa osQ lkFk cjkcj fy[kk x;k gksrk gS ftldkHkqxrku v/Zokf"kZd vk/kj ij gksrk gS & flracj 30 vkSj ekpZ 31 (vFkok twu 30 vkSj fnlacj31)A ½.ki=kksa ij C;kt dh v/Zokf"kZd Hkqxrku jkf'k rqyu i=k ij n'kkZ;h tkrh gSA blls vk'k;gS fd 'ks"k vk/s o"kZ osQ fy, izko/ku ml fLFkfr esa Hkh rS;kj fd;k tkuk pkfg, ;fn lek;kstuksaesa fo'ks"k :i ls mYysf[kr gSA vFkok ughaA nwljs 'kCnksa esa laiw.kZ o"kZ osQ ½.ki=k C;kt dks ykHko gkfu [kkrs ij izHkkfjr fd;k tkrk gS vkSj u Hkqxrku fd;k gqvk C;kt] ;fn gS rks] rqyu i=kosQ nkf;Ro i{k dh vksj cdk;k C;kt osQ :i esa n'kkZ;k tkrk gSA

(n) dj osQ fy, izko/ku & blls vk'k; vk;dj osQ izko/kku ls gS (fuxe dj) tksfd ykHk ijizHkkj gS vkSj ykHk o gkfu [kkrs dks uke vkSj dj gsrq izko/ku [kkrs dks tek dj rqyu i=k osQnkf;Ro i{k dh vksj pkyw ns;rkvksa vkSj izko/kku 'kh"kZd osQ varZxr n'kkZ;k tkrk gSA

(?k) ykHkka'k & ykHkka'k ykHkksa dk og Hkkx gS tks va'k/kfj;ksa esa ck¡Vk tkrk gSA ,d ys[kkadu o"kZ osQfy, ykHkka'k daiuh dh okf"kZd lekU; xks"Bh esa okf"kZd fjiksVZ dh LohÑfr osQ le; ?kks"kr fd;ktkrk gS vkSj ykHk o gkfu [kkrs (uke i{k ij) osQ fofu;kstu Hkkx vkSj rqyu i=k osQ nkf;Roi=k dh vksj pkyw ns;rkvksa vkSj izko/kku 'kh"kZd osQ varxZu n'kkZ;k tkrk gSAdHkh&dHkh daifu;k¡ ys[kkadu o"kZ osQ nkSjku ykHkksa osQ iwoZkuqeku osQ vk/kj ij ykHkak'k ?kksf"kr vkSjHkqxrku djrh gSA bls varfje ykHkka'k dgrs gSaA pw¡fd Hkqxrku gks pqdk gksrk gS bl jkf'k dks ykHko gkfu [kkrs (uke i{k esa) osQ fofu;kstu Hkkx dh rjg n'kkZ;k tkrk gSA ,slh fLFkfr esa varfje


ykHkka'k osQ vfrfjDr ?kksf"kr ykHkka'k tksfd okf"kZd fjiksVZ dks izLrqr djrs le; djs] varfjeykHkka'k dgrs gSa rFkk bldk O;ogkj izLrkfor ykHkka'k dh rjg gh fd;k tkrk gS ;gk¡ è;ku ;ksX;gS fd cdk;k ek¡x ij dks ykHkka'k ns; gksrk gSA ykHkka'k dh dksbZ jkf'k varfje vFkok vafre tksfd vLokfeRo gS dks pkyw ns;rkvksa 'kh"kZd osQ varxZr vLokfeRo ykHkka'k osQ :i esa n'kkZ;k tkrkgSA bl fLFkfr esa ,d vU; egÙoiw.kZ i{k ykHkka'k dj dk Hkqxrku gSA pw¡fd ykHkka'k va'k/kfj;ksaosQ fy, dj eqDr jkf'k gS daiuh dks fu/kZfjr nj ykHkka'k ij dj dk Hkqxrku djuk gksrk gS ftlsfuxe ykHkka'k dj dgrs gSaA rFkk blosQ fy, izko/ku rS;kj fd;k tkrk gSA bl jkf'k dks ykHko gkfu [kkrs osQ uke i{k dh vkSj fofu;kstu Hkkx ij rqyu i=k ij pkyw ns;rkvksa vkSjizko/ku 'kh"kZd osQ varxZr n'kkZ;k tkrk gSA

(iQ) lap; esa gLrkarj.kμfLFkj :i ls daifu;k¡ ykHkksa dk ,d Hkkx vkjf{kr djrh gSaA lekU; vkj{k.kvkSj vU; fof'k"V vkj{k.k esa gLrkarfjr jkf'k dks ykHk o gkfu [kkrs osQ fofu;kstu Hkkx esa vkSjrqyu i=k esa lap; vkSj vkf/D; 'kh"kZd osQ varxZr n'kkZ;k tkrk gSA

mnkgj.k 1

fcx ,aM dañ ,d izkf/Ñr iw¡th 5,00,000 #- dh daiuh gS tks 5,000 bfDoVh va'k esa 100 #- izfr va'kosQ lkFk foHkkftr gSA 31.12.2005 dks 2,500 va'kksa dk iw.kZr% vkgqr dj fy;k x;kA

fnukad 31.12.2005 osQ vuqlkj daiuh osQ cgh [kkrs ls 'ks"k fu"d"kZ fuEuor~ gS&

(#-) (#-)

LVkWd 50,000 foKkiu 3,800

foØ; 4,25,000 cksul 10,500

Ø; 3,00,000 nsunkj 38,700

etnwjh (mRiknu) 70,000 ysunkj 35,200

iznÙk cV~Vk 4,200 la;a=k o e'khujh 80,500

izkIr cV~Vk 3,150 iQuhZpj 17,100

31.3.2006 rd chek Hkqxrku 6,720 jksdM+ o cSad 1,34,700

osru 18,500 lkekU; vkjf{kr 25,000

fdjk;k 6,000 izca/ funs'kd ls Í.k 15,700

lkekU; O;; 8,950 Mwcr Í.k 3,200

ykHk o gkfu [kkrk 6,220

(tek 'ks"k) cdk;k ek¡x 5,000

NikbZ vkSj ys[ku lkexzh 2,400


o"kkZUr fnlacj 31, 2005 osQ fy;s O;kikfjd ,oa ykHk o gkfu [kkrk rFkk mlh frfFk osQ fy,daiuh dk rqyu i=k rS;kj djsaA fuEufyf[kr vfrfjDr tkudkjh uhps nh tk jgh gS& (1) vafre LVkWd91500 #- (2) l;a=k ,oa iQuhZpj ij ewY;ßkl dks Øe'k% 15% rFkk 10% cny dj fd;k x;kA (3)

cdk;k nkf;Ro%& etnwjh 5,200 #-, osru 1,200 #- rFkk fdjk;k 6,000 #- (4) ykHkka'k 5% dh nj lsva'k iw¡th ij izko/ku fd;k x;k gSA

gyfcx ,aM dañ fyñ O;kikfjd ,oa ykHk o gkfu [kkrk

o"kkZUr 31 fnlacj 2005 osQ fy,

O;;@gkfu;k¡ jkf'k vkxe@vf/ykHk jkf'k(#-) (#-)

izjkafHkd LVkWd 50,000 fcØh 4,25,000Ø; 3,00,000 vafre LVkWd 91,500etnwjh 70,000tksM+k% cdk;k etnwjh 5,200 75,200ldy ykHk vk@ys 91,300

5,16,500 5,16,500osru 18,500tksM+k% cdk;k 1,200 19,700 ldy ykHk vk@yk 91,300iznÙ cVVk 4,200 izkI; NwV 3,150chek 6,720?kVk;k% iwoZnÙk chek (1,680)

5,040fdjk;k 6,000tksM+k% cdk;k fdjk;k 600 6,600lekU; O;; 8,950NikbZ vkSj ys[ku lkexzh 2,400foKkiu 3,800cksul 10,500Mwcr Í.k 3,200ewY;ßkl % l;a=k ,oa e'khujh 12,075 iQuhZpj 1,710

13,785fuoy ykHk vk@ys 16,275

94,450 94,450izLrkfor ykHkka'k 5% dh nj ls 2,45,000 #- ij o"kZ osQ fy, fuoy ykHk 16,275 (cdk;k ekax dks NksM+ dj) 12,250 vk@yk 'ks"k'ks"k vk@ys 10,245 vk@yk 'ks"k 6,220

22,495 22,495


31 fnlacj 2005 ij rqyu i=k

nkf;Ro (#-) ifjlaifÙk;k¡ (#-)

va'k iw¡th LFkk;h ifjlaifÙk;k¡vf/Ñr& la;a=k vkSj e'khujh 80,500

5,000 va'k izR;sd va'k 100 #- 5,00,000 ?kVk;k% ewY;ßkl (12,075) 68,425

fuxZfer ,oa vfHknÙk&100 #- osQ 2,500 va'k iQuhZpj 17,100

iw.kZr% ekaxh iwath 2,50,000 ?kV;k% ewyákl (1,710) 15,390

?kVk;k& cdk;k ekax (5,000) 2,45,000

2,45,000 83,815

vkjf{kr vkSj vf/'ks"k fuos'k 'kwU;lkekU; vkjf{kr 25,000 pkyw ifjlaifÙk;k¡ykHk o gkfu [kkrk 10,245 Í.k vkSj m/kj

(v) pkyw ifjlaifÙk;k¡% LVkWd (ykxr ij) 91,500

nsunkj 38,700

jksdM+ vkSj cSad 'ks"k 1,34,700

([k) Í.k o vfxze % iwoZnÙk chek 1,680

lqjf{kr Í.k 'kwU; iwQVdj [kpZvlqjf{kr Í.k (ftUgsa lek;ksftrizca/ funs'kd ls Í.k 15,700 ugha fd;k x;k gS)(ØfY;r vjf{kr) ykHk o gkfu [kkrk (uke) 'kwU;

pkyw nkf;Ro o izko/ku(d) pkyw nkf;Ro ysunkj 35,200

cdk;k [kpsZ (etnwjh] osru o fdjk;k) 7,000

([k) izko/ku izLrkfor ykHkka'k 12,250

3,50,395 3,50,395


mnkgj.k 2

fups fn;k x;k rqyu i=k 30 twu 2006 dks oSHkrh d- fy- dk gS

(#-) (#-)

LVkWd 30 twu 2005 dks 75,000

foØ; – 3,50,000

Ø; 2,45,000 –

etnwjh 50,000 –

cV~Vk – 5,000

iQuhZpj o fiQfVaXl 17,000 –

osru 7500 –

fdjk;k 4,950 –

fofo/ O;; 7,050 –

30 twu 2005 dks ykHk o gkfu fofu;ksx [kkrk – 15,030

ykHkka'k iznÙk 9,000

va'k iw¡th – 1,00,000

nsunkj ,oa ysunkj 37,500 17,500

la;a=k o e'khujh 29,000 –

jksdM+ o cSad 'ks"k 16,703 –

lekU; vkjf{kr – 16003

,dLo o O;kikj fpUg 4,830 –

5,03,533 5,03,533

o"kZkUr 30 twu 2006 osQ fy, O;kikfjd [kkrk] ykHk o gkfu [kkrk] ykHk o gkfu fofu;ksx [kkrkrFkk blh frfFk ij rqyu i=k rS;kj dhft,A fuEufyf[kr lek;kstu dks è;ku esa j[ksa%

1. 30 twu 2006 dks LVkWd dks 82,000 #- ij ewY;kafdr fd;k x;kA2. fLFkj ifjlaifÙk;ksa ij ewY;ßkl 10% dh nj ls yxk;k x;k3. fuoy ykHk osQ @ 50% nj ls vk;dj dk izko/ku cuk,aA


gyoSHkoh dañ fyfeVsM o"kkZUr 30 twu 2006 dks

ykHk o gkfu [kkrk

O;;@gkfu;k¡ jkf'k vkxe@vf/ykHk jkf'k(#-) (#-)

izkjafHkd LVkWd 75,000 foØ; 3,50,000

Ø; 2,45,000 vafre LVkWd 82,000etnwjh 50,000ldy ykHk vk@ys 62,000

4,32,000 4,32,000

osru 7,500 ldy ykHk vk@yk 62,000fdjk;k 4,950 cV~Vk 5,000

fofo/ O;; 7,050ewy; ßklμla;a=k vkSj e'khujh 2,900,dLo ,oa O;kikj fpUg 483iQuhZpj vkSj fiQfVaXl 1,700vk;dj osQ fy;s izko/ku 21,209

fuoy ykHk vk@ys 21,208

67,000 67,000

ykHkka'k dk Hkqxrku 9,000 'ks"k vk@yk 15,030'ks"k vk@ys 27,238 pkyw o"kZ osQ fy, fuoy ykHk 21,208

36,238 36,238

30 twu 2006 dks oSHkoh dañ fyñ dkrqyu i=k


va'k iw¡th 1,00,000 LFkk;h ifjlaifÙk;k¡vf/Ñr la;a=k o e'khujh 29,000-------------- va'k ?kVk;k% ewY;âkl (2,900)#- -------------- izR;sd 26,100fuxZfer iQuhZpj vkSj fiQfVaXl 17,000-------------- va'k ?kVk;k% ewY;âkl (1,700) 15,300

#- -------------- izR;sd,dLo ,oa O;kikj f/y 4,830?kVk;k% ewY;âkl (483) 4,347


vkjf{kr vkSj vf/'ks"k pkyw ifjlaifÙk;k¡lkekU; vkjf{kr 16,003 LVkWd 82,000

ykHk o gkfu [kkrk 27,238 nsunkj 37,500

cSadLFk jksdM+ 16,703

pkyw nkf;Ro ,oa izko/kuysunkj 17,500

djk/ku osQ fy, izko/ku 21,209

1,81,950 1,81,950

uhps fn;k x;k mnkgj.k 3 daifu;ksa osQ lanHkZ esa ykHk o gkfu [kkrk vkSj rqyu&i=k osQ fuekZ.k izfØ;kdh O;k[;k djrk gSA

mnkgj.k 3

egkohj eSU;wiQSDpfjax dañ fyfeVsM 25,00,000 #- dh iw¡th osQ lkFk iathÑr gS tks 10 #- izkfIr ekpZ31, 2006 dks daiuh dh iqLrdksa osQ vuqlkj [kkrk 'ks"k bl izdkj FksA

fooj.k jkf'k fooj.k jkf'k(#-) (#-)

la;a=k o e'khujh 9,00,000 eky HkkM+k 42,750

LVkWd 2,87,500 [;kfr 1,90,250

(1- 4- 2005) dksfiQDlpj 18,000 etnwjh 1,77,000

fofo/ nsunkj 3,47,500 gLrLFk jksdM+ 15,875

Hkou 6,00,000 cSadLFk jksdM+ 85,750

Ø; 3,62,500 funs'kd iQhl ('kqYd) 10,350

varfje ykHkka'k dk Hkqxrku 28,750 Mwcr Í.k 9,275

lkekU; O;; 30,250 osru 48,250

Í.ki=k C;kt 22250 6% Í.ki=k 7,50,000

ns; foi=k 45,000 foØ; 10,87,500

lkekU; vkjf{kr 66250 lafnX/ Í.kksa gsrq izko/ku 1,50,000

4% ljdkjhykHk o gkfu [kkrk (tek) 86,250 ca/i=k 10,000

va'k iw¡th 12,50,000 fofo/ ysunkj 80,000

cdk;k ekax 38,750 izkjafHkd O;; 10,000


31 ekpZ 2006 dks LVkWd dks 2,02,500 #- ij ewY;kafdr fd;k x;kA fuEufyf[kr lek;kstu fd;s tkus gSa&1. la;a=k ,oa e'khujh ij 10% rFkk fiQDlpj ij 5% dh nj ls ewY;ßkl yxk;k x;kA2. varfje ykHkka'k 5% dh nj ls fn;k x;kA3. izkjafHkd O;;ksa dks 25% cV~Vs [kkrs esa Mkyk x;kA4. fofo/ nsunkjksa osQ fy, 8,215 #- dk izko/ku fd;k x;k gSA5. 20,000 #- dh jkf'k lkekU; vkjf{kr esa gLrkarfjr fd;k x;kA6. 6,500 #- dh lhek rd vk;dj osQ fy, izko/ku fd;k x;kAvki dks ykHk o gkfu [kkrk] ykHk o gkfu fofu;kstu [kkrk rFkk rqyu i=k o"kkaUr 31 ekpZ 2006

osQ fy;s rS;kj djsaA

gyegkohj eSU;wiQSDpfjax d- fyñ ykHk o gkfu [kkrk

o"kZkUr 31 ekpZ 2006 dksuke tekO;;@gkfu;k¡ jkf'k vkxe@vf/ykHk jkf'k

(#-) (#-)LVkWd (vizsy 1, 05 dks ) 2,87,500 foØ; 10,87,500Ø; 3,62,500 vafre LVkWd 2,02,500etnwjh 1,77,000ekyHkkM+k 42,750ldy ykHk vk@ys 4,20,250

12,90,000 12,90,000

osru 48,250 ldy ykHk vk@ys 4,20,250lkekU; O;; 30,250 C;kt 6,000Í.ki=k C;kt dk Hkqxrku 22,250tksM+k% cdk;k 22,750 45,000funs'kd iQhl 10,350izkjafHkd O;; (25%) 2,500ewY;âkl%la;a=k ,oa e'khujh @ 10% 90,000fiQDlpj @ 5% 900 90,900

Mwcr Í.k 9,275tksM+k% lafnX/ ½.kksaosQ izko/ku 8,125

17,400

?kVk;k% orZeku izko/ku (10,000) 7,400dkjk/ku osQ fy;s izko/ku 65,500fuoy vk@ys 1,26,100

4,26,250 4,26,250


ykHk o gkfu fofu;ksx [kkrkuke tek

#- #-lkekU; vkjf{kr 20,000 'ks"k vk@yk 86,250

varfje ykHkka'k 28,750 pkyw o"kZ osQ fy, 1,26,100

izLrkfor ykHkka'k 60,562 fuoy ykHk'ks"k vk@ys 1,03,038

2,12,350 2,12,350

lwpuk %1. 7,50,000 #- osQ Í.ki=kksa ij 6% dh nj ls C;kt 45,000 #- vk;k tks fd igys gh 2,250 #-

iznÙk fd;k x;kA 'ks"k 22,750 #- dks cdk;s osQ :i esa ekuk x;kA2. pqdrk va'k iw¡th 12,50,000 – 38750 #- (cdk;k ek¡x)= 12,11,250 #- gS ftl ij 5% dh

nj ls vafre ykHk 60,562.50 #- gksrk gSA

egkohj eSU;wiQSDpfjax dañ fyñ dk rqyu i=ko"kkZUr 31 ekpZ 2006 dks


va'k iw¡th% fLFkj ifjlaifÙk;k¡μ vf/Ñr [;kfr 1,90,250

10 #- izR;sd osQ Hkou 6,00,000

2,50,000 va'k fuxZfer 25,00,000

vfHknÙk ,oa pqdrk iw¡th% la;a=k ,oa e'khujh 9,00,000

10 #- izR;sd osQ ?kVk;k&ewY;ßkl (90,000)

1,25,000 va'k fuxZfer 12,50,000 8,10,000

?kVk;k% fiQDlpj 18,000

cdk;k eakx (38,750) ?kVk;k% ewY;ßkl (900)12,11,250 17,100

vkjf{kr ,oa vf/'ks"k% fuos'kμlkekU; vkjf{kr 66,250 4% ljdkjh ckaM (ca/ i=k) 1,50,000

tksM+k% ykHk o gkfu [kkrs ls gLrkarj.k 20,000

86,250

ykHk o gkfu [kkrs dk 'ks"k 1,03,038


lqjf{kr Í.k pkyw ifjlaifÙk;k¡] Í.k 6% Í.k i=k 45,000 rFkk vfxze jkf'k

(d) pkyw ifjlaifÙk;k¡ ca/ i=k ij C;kt 6,000

O;kikj esa LVkWd 2,02,500

fofo/ nsunkj 3,47,500

?kVk;k% lafnX/ ½.kksa osQ fy;s izko/ku (8,125) 3,39,375

gLrLFk jksdM+ 15,875


([k) ½.k ,oa vfxze% 85,750

lqjf{kr Í.k 'kwU; iqQVdj [kpsZ%izkjafHkd O;; 10,000

?kVk;k % vifyf[kr 2,500

7,500

pkyw nkf;Ro ,oaizko/ku(d) pkyw nkf;Ro ns; foi=k 45,000

fofo/ ysunkj 80,000

Í.ki=k C;kt 22,750

([k) izko/ku vk;dj osQ fy, izko/ku 65,500

vafre izLrkfor ykHkka'k 60,562

24,24,350 24,24,350


izn'kZ 2

o"kkZUr ekpZ 31, 2006 dks xzkfle b.MLVªhl fyfefVM dk rqyu i=k vkSj ykHk o gkfu [kkrk uhps fn;k x;k gSxzkfle b.MLVªhl fyfeVsM

o"kkZUr ekpZ 31, 2006 dks rqyu i=kfooj.k #- djksM+ #- djksM+

vuqlwph esa esala- xr o"kZ pkyw o"kZ

fuf/ dk lzksrva'k /kjd fuf/va'k iw¡th 1 A 91.67 91.67va'k iw¡th vf/'ks"k 1 B 0.02 0.02vkjf{kr ,oa vf/'ks"k 2 4,890.39 4,236.66

4,982.08 4,328.35½.k fuf/jf{kr ½.k 3 1,331.08 1,439.02jf{kr ½.k 4 586.27 535.79nLrkost+h fcyksa dk cSad ls cVVk 5 62.32 33.53

1,979.67 2008.34LFkfxr dj nkf;Ro 584.38 599.50

;ksx 7546.13 6,936.19

fuf/;ksa dk mi;ksxfLFkj ifjlaifÙkldy [kaM 6 6,114.12 5,897.04?kVk;k% ewY; ßkl 3,109.49 2,848.17

fuoy [kaM 3,004.63 3,048.87iw¡th pkyw dk;Z 293.64 145.94

3,298.27 3,194.81fu"iknu gsrq fLFkj ifjlaifÙk 12.76 13.73fuos'k 7 3,481.71 2,982.02pkyw ifjlaifÙk ½.k o m/kjfuos'k ij izksnHkwr C;kt 1.46 1.09eky lwph 8 750.73 678.59fofo/ nsjnkj 9 413.45 522.01jksdM+ cSad 'ks"k 10 155.58 86.70½.k o vfxze 11 705.54 565.54

2,026.76 8,044.49

?kVk;k%fuoy nkf;Ro o izko/kunkf;Ro 12 969.15 827.89izko/ku 13 304.22 280.41

1,273.37 1,108.30

'kq¼ pkwy ifjlaifÙk 753.39 745.63

;ksx 7,546.13 6,936.19

ys[kkadu uhfr;k¡ vkSj [kkrksa ij fVIi.kh 22 & 23


izn'kZ 3xzjkfle baMLVªht+ fyfefVM

o"kkZUr ekpZ 31, 2006 dks ykHk o gkfu [kkrk

#- djksM+ esa #- djksM+ esafooj.k vuqlwph xr o"kZ pkyw o"kZ

vk;ldy foØ; 7,607.20 7,201.06?kVk;k mRikn 'kwYd 986.69 971.80

fuoy foØ; 6,620.51 6,229.26C;kt vkSj ykHkka'k vk; 14 67.53 114.75vU; vk; 15 136.71 72.44LVkWd esa o`f¼@deh 16 (43.48) 100.67

6,781.27 6,517.12

[kpZdPps eky dk mi;ksx 17 1,822.69 1,873.05fofuekZ.k O;; 18 1,580.34 1,498.77iqjkus o vU; lkeku dk Ø; 240.15 49.02deZpkjh gsrq Hkqxrku dk izko/ku 19 407.64 373.13foØ; forj.k iz'kkldh; ovU; O;; 20 1,139.59 938.46C;kt 21 97.32 138.76ewY; ßkl vkSj ifj'kks/u(vuqlwph 6 dh fVIi.kh v) 291.64 284.57

5,579.37 5,155.76

dj iwoZ ykHk o fof'k"V ensa 1,201.90 1,361.36foØ; dj ½.k osQ iwoZ Hkqxrku ij vf/'ks"k 4.13 34.35fuos'k vkSj ½.k osQ ewY; esa deh

(92.00)

dj iwoZ ykHk 1,206.03 1,303.71pkyw dj ij izko/ku (369.82) (451.00)vkLFkfxr dj 27.00 33.00

dj osQ ckn ykHk 863.21 885.71½.ki=k 'kks/u vkjf{kr (ftldh vko';drk ugha gS) 8.62 6.86fuos'k HkÙkk vkjf{kr (ftldh vko';drk ugha gS) 0.25 0.16xr o"kZ dk 'ks"k ftls vkxs yk;k x;k gSA 815.35 790.20

fofu;ksx gsrq ykHk 1,687.43 1,682.93

fofu;ksx%izLrkfor ykHkka'k 183.35 146.68fuxe ykHkka'k dj 25.71 20.90lkekU; vkjf{kr 600.00 700.00rqyu i=k gsrq 'ks"k 878.37 815.35

1,687.43 1,682.93

izfr va'k vtZu dk vk/kj vkSj eUnh 94.14 96.60ys[kkadu uhfr;k¡ vkSj [kkrksa ij fVIi.kh 22 & 23


3-8 foÙkh; fooj.kksa dh mi;ksfxrk ,oa egÙo

foÙkh; fooj.kksa osQ mi;ksxdrkZvksa esa izca/] fuos'kd] va'k/kjd ysunkj] ljdkj] cSadj] deZpkjh vkSj yksdtu lfEeyr gSaA foÙkh; fooj.k bu lHkh i{kksa dks izca/ osQ fu"iknu laca/h vko';d lwpuk,¡ miyC/djkrs gSa vkSj mi;qDr vkfFkZd fu.kZ; ysus esa lgk;d gksrs gSaA ;g è;ku nsus ;ksX; gS fd foÙkh; fooj.kokf"kZd fjiksVZ dk vfuok;Z Hkkx gS ftlesa lapkyd fjiksVZ] vads{kd fjiksVZ] fuxZeu vf/'kklu fjiksVZ rFkkizca/ O;k[;k vkSj fo'ys"k.k 'kkfey gSaA foÙkh; forj.kksa dh mi;ksfxrkvksa ,oa egÙo dks uhps izLrqr fd;kx;k gSA

1. izca/dksa dh laj{k.krk ij fjiksVZ & foÙkh; fooj.k va'k /kjdksa osQ fy, izca/dksa dh dk;Zn{krkdh fjiksVZ djrs gSaA foÙkh; fooj.kksa dh lgk;rk ls izca/u dh dk;Zn{krk ;k fu"iknu rFkkLokfeRo dh vis{kkvksa osQ chp varj dks le>k tk ldrk gSA

2. foÙk uhfr;ksa osQ fy, vk/kj & foÙkh; uhfr;k¡] fo'ks"k :i ls ljdkj dh djk/ku uhfr;k¡ fuxZfervkS|ksfxd laLFkku dh dk;Zn{krk ;k fu"iknu ls laca¼ gksrh gSaA bl rjg ls] foÙkh; fooj.kvkS|ksfxd djk/ku rFkk ljdkj dh vU; vkfFkZd uhfr;ksa osQ fy, fufof"V ;k fuos'k iznku djrsgSaA

3. Í.kksa dh LohÑr osQ fy, vk/kj & fuxZfer laLFkkuksa dks cSadksa rFkk vU; foÙkh; laLFkkuksa lsfofHkUu mís';ksa gsrq Í.k mBkus iM+rs gSaA Í.knkrk laLFkku fuxeksa osQ foÙkh; fu"iknuksa osQvk/kj ij Í.k LohÑr djrs gSaA vr%] foÙkh; fooj.k Í.kksa osQ Lohdkj osQ fy, vk/kj gksrs gSaA

4. izR;kf'kr fuos'kdksa osQ fy, vk/kj & fuos'kdksa esa nh?kZdkfyd vkSj vYidkfyd nksuksa izdkj osQfuos'kd gksrs gSaA muosQ fuos'k osQ fu.kZ; esa izeq[k è;ku nsus ;ksX; ckr vius fuos'k osQ fy,U;k;ksfpr ykHk osQ lkFk lqj{kk ,oa rjyrk gksrh gSA foÙkh; fooj.k fuos'kdksa dks nh?kZdkfyd ,oavYidkfyd Í.k 'kks/u {kerk vkdyu osQ lkFk&lkFk dkjksckj dh ykHknk;drk dks Hkh vk¡dusesa lgk;rk nsrs gSaA

5. igys ls gh fd, fuos'k osQ ewY; gsrq fn'kk funsZ'kd & daiuh osQ va'k /kjd vius fd, x, fuos'kdh fLFkfr lqj{kk rFkk okilh osQ ckjs esa tkuus dks mRlqd jgrs gSaA blosQ lkFk gh os bl lanHkZesa Hkh tkudkjh ikuk pkgrs gSa fd os O;lk; esa fuos'k dks vuqojr ;k lrr~ j[ksa ;k mls lekIrdj nsaA bl rjg osQ egÙoiw.kZ fu.kZ;ksa dks ysus esa foÙkh; fooj.k va'k /kjdksa dks tkudkjh iznkudjrs gSaA

6. O;kikj laxBuksa dks vius lnL;ksa dh lgk;rk esa lgk;dμ O;kikj laxBu bl mís'; osQ fy,foÙkh; fooj.kksa dk fo'ys"k.k dj ldrs gSa fd os vius lnL; dks lsok vkSj laj{kk iznku djlosQaA os ,d ekud vuqikr fodflr dj ldrs gSa vkSj [kkrksa osQ fy, ,d:ih O;oLFkk fufeZrdj ldrs gSaA

7. izfrHkwfr cktkjksa dh lgk;rk & foÙkh; fooj.k izfrHkwfr ckt+kj dks foÙkh; fu"iknuksa osQ fjiksVZ esaikjnf'kZrk dh lhek dks le>us esa lgk;rk djrs gSa rFkk mUgsa bl ;ksX; cukrs gSa fd os fuos'kd


osQ fgrksa dh j{kk osQ fy, visf{kr lwpukvksa osQ fy, ekax dj losQaA foÙkh; fooj.k va'k nykyksadks bl ;ksX; cukrs gSa fd fofHkUu lEc¼rkvksa ls foÙkh; fLFkfr dks fu.khZr dj losQa rFkk ewY;m¼r djus osQ ckjs esa fu.kZ; ys losQaA

3.9 foÙkh; fooj.kksa dh lhek,¡

;|fi foÙkh; fooj.kksa dks mi;ksxdrkZvksa dh mi;ksfxrk dks è;ku esa j[krs gq, vR;f/d è;ku j[kdj rS;kjfd;k tkrk gS] rFkkfi os fuEufyf[kr lhekvksa dks Hkqxrrs gSa&

1. orZeku fLFkfr dks izfrfcafcr ugha djrk & foÙkh; fooj.kksa dks ,sfrgkfld ykxr osQ vk/kj ijrS;kj fd;k tkrk gSA pwafd /u dh Ø; 'kfDr cnyrh jgrh gSA vr% foÙkh; fooj.k esa n'kkZ;hxbZ ifjlaifÙk;k¡ ,oa nkf;Ro (ns;rkvksa) dk ewY; pkyw ;k orZeku cktkj fLFkfr dks ugha n'kkZrsgSaA

2. ifjlaifÙk;k¡ olwy ugha ikbZ tk ldrha & ys[kkadu dks fo'ks"k :f<+;ksa osQ vk/kj ij fd;k tkrkgSA oqQNsd ifjliafÙk;k¡ laHkor% dfFkr ewY; ij olwy ugha ikbZ tk ldrh] vxj daiuh ijifjlekiu dk tksj Mkyk tk,A rqyu i=k esa n'kkZbZ xbZ ifjlaifÙk;k¡ osQoy vlekIr ;k ifj'kks/u ykxr iznf'kZr djrh gSaA

3. i{kikrh & foÙkh; fooj.k vfHkfyf[kr rF;ksa] ladYiukvksa rFkk iz;qDr ijEijkvksa dk ifj.kke gksrsgSa vkSj ewY; fu.kZ; ys[kkdkj ;k ys[kkiky osQ }kjk fofHkUu fLFkfr;ksa esa fd;k x;k gksrk gSA vrSo]ifj.kke esa i{kikr ;k ,dkaxrk ns[kh tk ldrh gSA

4. leqfPpr lwpuk & foÙkh; fooj.k leqfPpr ;k oqQy lwpuk n'kkZrs gSa u fd fof'k"V lwpukA vrSo]os 'kk;n mi;ksxdrkZ dks fu.kZ; ysus esa rc rd larq"V ugha dj ldrs tc rd fd muosQ vuqowQycnyko u gksaA

5. vfuok;Z lwpuk dk vkHkko & foÙkh; fooj.k ;k rqyu i=k cktkj ls lacaf/r gkfu] le>kSrs osQmYya?ku osQ ckjs esa lwpuk ;k tkukdkjh ugha mn~?kkfVr djrs gSaA tks fd m|e dh vfuok;Z ewY;ikrdks ugha n'kkZrs gSaA

6. xq.koÙkkiw.kZ ;k xq.kkRed lwpuk dh deh & foÙkh; fooj.kksa esa osQoy vkfFkZd tkudkjh lekfgrgksrh gS u fd vkS|ksfxd lac/ksa] vkS|ksfxd okrkoj.k] Je laca/ksa] dk;Z ,oa Je dh xq.koÙkk vkfntSlh xq.kkRed tkudkfj;k¡ ugha gksrh gSaA

7. ;s osQoy varfje fjiksVs± gksrh gSa% foÙkh; fooj.k tSls& ykHk o gkfu [kkrk osQoy varfje ykHkksadks n'kkZrs gSa u fd vafre ykHkksa dksA vafre ykHk osQoy rHkh tkus tk ldrs gSa tc m|e dkifjlekiu gks] ifjlaifÙk;k¡ fcosQa vkSj nkf;Ro pqdkbZ xbZ gksaA


bl vè;k; esa iz;qDr 'kCn

1. foÙkh; fooj.k 9. vfHk/kj.kk2. ykHk o gkfu [kkrk 10. lapkyu ykHk3. rqyui=k 11. xSj&lapkyu vk;4. vk; dh ysa[kkdu vo/kj.k 12. fuf/;ksa dk lzksr5. csps x;s eky dh ykxr 13. fuf/;ksa dk mi;ksx6. LFkk;h Øe 14. varfje ykHkka'k7. nzork Øe 15. va'k iw¡th8. izkjafHkd O;;

lkjka'k

foÙkh; fooj.k ys[kkadu izfØ;k dk vafre mRikn gksrs gSa tks ,d fo'ks"k frfFk ij fo'ks"k vof/ osQ fy, vkSjfoÙkh; fLFkfr dks izdV djrs gSaA izR;sd fuxZfer laLFkku }kjk foÙkh; fooj.k rS;kj djus ,oa izdkf'kr djusdk lkekU; mís'; mlesa :fp j[kus okyh ikfVZ;ksa osQ ykHk osQ fy, gksrk gSA bu fooj.kksa osQ vUrxZr vk; fooj.krFkk rqyu i=k 'kkfey gksrs gSaA bu fooj.kksa dk vk/kjHkwr mís'; izca/dksa }kjk fu.kZ; ysus osQ fy, tkudkjhmiyC/ djkus osQ lkFk&lkFk ckgjh yksxksa dks Hkh tkudkjh miyC/ djkuk gS tks fd fuxZe osQ dke&dkt esa:fp j[krs gSaA

rqyui=k esa os lHkh ifjlaifÙk;k¡ n'kkZbZ tkrh gSa tks ,d dkjksckj osQ LokfeRo esa gksrh gS blosQ lkFk gh lHkhnkf;Roksa ;k nkf;Ro tks ysunkj ;k nsunkj dks ns; gksrh gSa rFkk ,d fo'ks"k frfFk ij Lokfe;ksa osQ nkos 'kkfeygksrs gSaA ;g ,d fof'k"V egÙoiw.kZ fooj.k gksrk gS tks ,d fuxe dh lqn`<+rk ;k fLFkfr vFkok foÙkh; fLFkfrdks fpf=kr djrs gSaA ;s ,d iQeZ osQ lalk/uksa ,oa nsunkfj;ksa rFkk iQeZ dh rjyrk ,oa lek/ku osQ ekinaM+ksa dklaf{kIr lkjka'k gksrk gSA rqyui=k dks rjyrk Øe esa ;k LFkkbZ Øe esa izLrqr dj ldrs gSaA gkykafd] daiuhvf/fu;e osQ varxZr LFkkf;Ro daifu;k¡ vius foÙkh; fooj.kksa dks LFkkbZ Øe esa oxhZÑr mi;qDr 'kh"kZ osQvUrxZr j[krs gSaA rqyu i=k dks pkyw dkjksckj RkFkk izksn~Hkou osQ vk/kj ij rS;kj fd;k tkrk gSA foÙkh; fooj.kizk;% 1 vizSy ls 'kq: gksdj ekpZ 31 lekiu o"kZ rd dh vof/ osQ fy, rS;kj fd, tkrs gSaA

vk; fooj.k ;k ykHk o gkfu [kkrk mi;qDr vof/ osQ fy, ,d fuxZe osQ lapkyukRed ifj.kkeksa dksfu/kZfjr djus osQ fy, gksrk gSA ;g vftZr vkxe dk rFkk vftZr jktLo esa gksus okys O;;ksa dk fooj.k gksrkgS ;g ,d O;olk; osQ lapkyu dh fu"iknu fjiksVZ gS tks vk;] O;;ksa] ykHk o gkfu dks nks rqyu i=k osQ o"kks±osQ chp osQ cnyko dks n'kkZrk gSA

foÙkh; fooj.kksa dk egÙo foÙkh; fooj.k osQ mi;ksxdrkZvksa osQ vUrxZr va'k /kjd fuos'kd] ysunkj] Í.k nkrk]miHkksDrk] izca/u rFkk ljdkj] vkfn 'kkfey gSA foÙkh; fooj.k lHkh miHkksxdrkZvksa dks fu.kZ; ysus dh izfØ;kesa lgk;rk djrs gSaA ;s bu lnL;ksa dks lkekU; mís';ksa dh vko';drk osQ fy, vk¡dM+sa miyC/ djkrs gSaA

foÙkh; fooj.kksa dh lhek,¡ foÙkh; fooj.k lhekvksa ls eqDr ugha gksrs gSaA ;g osQoy leqfPpr tkudkjh;k¡ gSarkfd mi;ksxdrkZ dh lkekU; vko';drkvksa dh rqf"V gks ysfdu fof'k"V vko';drkvksa dh rqf"V ugha gksrh


gSA ;s rduhdh fooj.k gSa tks osQoy ys[kkadu Kku j[kus okys O;fDr;ksa }kjk gh le> tkrs gSaA ;s ,sfrgkfldtkudkjh izfrofrZr djrs gSa u fd orZeku fLFkfr dks] tks fd fdlh Hkh fu.kZ; ysus dh izfØ;k osQ fy, vko';dgksrs gSaA blosQ vfrfjDr] dksbZ O;fDr laxBu osQ fu"iknu osQ ckjs esa ek=kkRed cnykoksa osQ ckjs esa vuqeku yxkldrk gS u fd xq.kkRed cnykoksa osQ ckjs esa] tSls fd Jfed laca/ dk;Z dh xq.krk] deZpkjh larqf"V vkfnAfoÙkh; fooj.k u rks ifjiw.kZ gksrs gSa vkSj u gh ifjfuoy gksrs gSa pwafd vk; ,oa O;; izFkd gksrs gSa rFkk LohÑrladYiuk dh ctk; loksZÙke fu.kZ; dk mi;ksx djrs gSaA vrSo_ fdlh Hkh fu.kZ; ysus ls igys bu fooj.kksa dkmfpr fo'ys"k.k djus dh vko';drk gksrh gSA

vH;kly/q mÙkjh; iz'u

1. foÙkh; fooj.k dh izÑfr dh O;k[;k dhft,\2. foÙkh; fooj.k osQ egÙo osQ ckjs esa foLr`r O;k[;k dhft,A3. foÙkh; fooj.k dh lhekvksa dk o.kZu dhft,A4. vk; fooj.k dk izk:i cukb, rFkk blosQ rRoksa dk o.kZu dhft,A5. rqyui=k dk izk:i rS;kj dhft, rFkk rqyui=k osQ fofHkUu rRoksa dh O;k[;k dhft,A

nh/Z mÙkjh; iz'u1. O;k[;k dhft, fd fofHkUu ikfVZ;ksa osQ fy, foÙkh; fooj.k oSQls mi;ksxh gksrs gSa tks fd ,d fuxZfer laLFkku

osQ dkjksckj esa :fp j[krs gSaA2. ifjppkZ dhft, fd& foÙkh; fooj.k vfHkfyf[kr rF;ksa ys[kkadu ijaijkvksa (:f<+;ksa) rFkk oS;fDrd

fu.kZ;ksa dk lfeJ.k gksrk gSA3. vk; fooj.k rFkk rqyu i=k dks rS;kj djus dh izfØ;k dh O;k[;k dhft,A


la[;kRed iz'u

1- fuEufyf[kr 'ks"k 30 twu 2006 dks ekMuZ eSU;wiQSDpfjax dañ fyfeVsM osQ ryiV ls izkIr fd;s x;s gSaA

fooj.k jkf'k #- fooj.k jkf'k #-LVkWd 30 twu 2005 dks 7,500 iznÙk ykHkka'k vxLr 2005 dks 500

foØ; 35,000 iznÙk varfje ykHkka'k iQjojh 2006 dks 400

Ø; 24,500 iw¡th& #- 10,000 10,000

mRiknd etnwjh 5,000 1 #- izfr va'kcV~Vk (uke) 700 nsunkj 3,750

cV~Vk (tek) 500 ysunkj 1,750

la;a=k ,oa e'khujh 2,900

osru 750 jksdM+ cSadLFk 1,620

fdjk;k 495 fjtZo 1,550

lkekU; O;; 1,705 izca/ funs'kd dks Í.k 325

ykHk o gkfu [kkrk 1,503

30 twu 2005 (tek) Mwcr Í.k 158

30 twu 2006 dks LVkWd 8,200 #- gSA O;kikfjd 30 twu] 2006 ij O;kikfjd [kkrk rFkk ykHk o gkfu [kkrkrFkk blh frfFk ij rqyu i=k Hkh rS;kj djsaA blosQ lkFk gh vkidks fuEufyf[kr osQ laca/ esa izko/ku rS;kj djsa& (i)e'khujh esa 10% okf"kZd dh nj ls ewY;ßkl_ (ii) nsunkjksa ij NwV osQ fy, 5% dh nj ls vkjf{kr_ (iii) 30 twu ij,d ekg dk fdjk;k 45 #- cdk;k_ vkSj (iv) 6 ekg dk chek rFkk lkekU; [kpks± lfgr 75 #- vlekIr FksA

(mÙkj% ldy ykHk 6,200 #-, fuoy ykHk 2,044.50 rqyu i=k ;ksx 16,392.50 #-)

2. fuEufyf[kr ryiV twu 30, 2005 dks vYiQk d- fyfefVM dk gS

fooj.k jkf'k #- C;kSjk jkf'k #-

Hkwfe o Hkou 3,00,000 fofo/ ysunkj 40,000

la;a=k o e'khujh 4,50,000 ns; foi=k 20,000

iQuhZpj ,oa fiQfVaXl 40,000 lkekU; vkjf{kr 2,00,000

[;kfr 60,000 ykHk o gkfu [kkrk 90,000

1.7.04 dksfofo/ nsunkj 60,000 foØ; 6,25,000

izkI; foi=k 26,000 okilh 15,000

fuos'k (5% ljdkjh izfrHkwfr) 30,000 lerk va'k iw¡th 5,00,000

gLrLFk jksdM+ 2,000 8% vf/eku va'k iw¡th 2,00,000


izkjafHkd O;; 29,000


Ø; 4,00,000

foØ; okilh 10,000

LVkWd& 1.7.04 dks 50,000

etnwjh 47,000

osru 55,000

fdjk;k] nj] dj 9,000

vkarfjd <qykbZ 6,500

dkuwuh izHkkj 2,500

O;kikj O;; 23,000

16,90,000 16,90,000

fuEufyf[kr fooj.kksa dks è;ku esa j[krs gq, daiuh dk ykHk o gkfu [kkrk rFkk rqyui=k rS;kj djsa&(d) Hkwfe ,oa Hkou] e'khujh rFkk iQuhZpj ,oa fiQfVaXl dh okLrfod ykxr Øe'k% 2,50,000 #-,

6,00,000 #- rFkk 60,000 #- FkhA o"kZ osQ nkSjku ifjo/Zu gqvk% Hkou 50,000 #- rFkk la;a=k20,000 #-A

([k) la;a=k o e'khujh rFkk iQuhZpj fiQfVaXl ij okLrfod ykxr ij 10% dh nj ls ewY;ßklA(x) fofo/ nsunkjksa dh cdk;k 10,000 #- gS tks Ng ekg ls vf/d gks pqosQ gSa vkSj blesa 50,000 #-

dks lafnX/ ekuk x;k gS 'ks"k ifj'kq¼ ekuk x;k gSA(?k) funs'kd fuoy ykHk esa fdlh izdkj osQ deh'ku dks izHkkfjr djus ls iwoZ 1 izfr'kr deh'ku osQ fy,

vf/Ñr gSA(p) 30 twu] 2005 dks LVkWd 1,30,000 #- gSA(N) vk; dj osQ fy, 34,000 #- miyC/ djk, x, gSaA

(mÙkj % ldy mRikn 2,21,500 #-] fuoy ykHk 25,095 #-, rqyui=k dk ;ksx 11,10,500 #-)3. 31 fnlEcj 2005 ij rS;kj dh xbZ ij'kqjke iQyksj feYl fy- dh [kkrk iqLrdksa ij fuEu 'ks"k iznf'kZr

gqvkA

fooj.k jkf'k #- fooj.k jkf'k #-

xsgw¡ dk LVkWd 9,500 iQuhZpj 5,100

vkVs dk LVkWd 16,000 okgu 5,100

xsgw¡ [kjhn 4,05,000 LVksj o vfrfjDr iqtsZ 18,300

fofuekZ.k O;; 90,000 vfxze 24,500

vkVs dh fcØh 5,55,000 nsunkj 51,700

osru o etnwjh 13,000 fuos'k 4,000

LFkkiuk 4,700 va'k iw¡th 72,000

C;kt (tek) 500 isa'ku fuf/ 23,000

fdjk;k izkIr 800 ykHkka'k ledkjh fuf/ 10,000

ykHk o gkfu [kkrk (tek) 15,000 djk/ku izko/ku 8,500


funs'kd 'kqYd 1,200 vnkoh ykHkka'k 9,00

2004 osQ fy, ykHkka'k 9,000 fMiksftV (tek) 1,600

Hkwfe 12,000 O;kikfjd ysunkj 1,24,000

Hkou 50,500 gLrLFk jksdM+ 1,200

la;a=k o e'khujh 50,500 cSadLFk jksdM+ 40,000

o"kZ gsrq daiuh osQ O;kikj rFkk ykHk o gkfu [kkrk rS;kj dhft, rFkk 31 fnlacj 2005 osQ fy, [kkrs esafuEufyf[kr lek;kstuksa dks ysrs gq, rqyui=k Hkh rS;kj dhft,&

(d) 31 fnlacj 2005 dks LVkWd Fks% 14,900 #- dh ykxr ij xsgw¡_ cktkj ewY; ij xsgw¡ 21,700 #-([k) cdk;k O;;% fuekZ.k O;; 23,500 #- ; vkSj osru rFkk etnwjh 1,200 #-; (x) ewY;ßkl Hkou ij 2%,

la;a=k o e'khujh ij 10%; iQuhZpj ij 10%; okgu ij 20%; (?k) ljdkjh izfrHkwfr;ksa ij izksn~Hkwr C;kt]100 #-; (p) 8,000 #- dk ,d dj izko/ku vko';d ekuk x;k gS; (N) funs'kdksa us 20% dk ykHkka'k izLrkforfd;k; (t) 10/- #- izfr va'k osQ fglkc ls 12,000 lerk va'kksa dh izkf/Ñr iw¡th lfUufgr cuh gqbZ gS] ftuesals 7,200 va'kksa dk fuxZfer fd;k x;k rFkk iw.kZr% pqdrk fd;k x;kA

(mÙkr % ldy ykHk 47,600 #- ; fuoyykHk 21,310 #-, ykHk o gkfu fofu;ksx 'ks"k 13,410 #-; rqyui=k dk;ksx 2,92,010 #-)

4. cax fodkl fyfeVsM osQ fy, ,d vuqHkoghu ys[kkdkj us o"kZ dh lekfIr 31.12.2005 osQ fy,fuEufyf[kr 'ks"k ijh{k.k i=k rS;kj fd;k gSA 31.12.2005 dks gLrLFk jksdM+ 750 #- FkhA

fooj.k jkf'k (#-) fooj.k jkf'k (#-)e'khujh ij ewY;ßkl 33,000 10 #- izfr va'k ls 60,000 6,00,000

cdk;k ek¡x 7,500 'ks;jksa dh vf/Ñr iw¡thHkwfe o Hkou 3,00,000 vfHknÙk iw¡th 4,00,000

e'khujh 2,97,000 6% Í.ki=k 3,00,000

iznÙk varfje ykHkka'k 37,500 ykHk o gkfu [kkrk (tek) 13,625

1.1.2005 dk LVkWd 75,000 fofo/ nsunkj 87,000

fofo/ ysunkj 40,000 foØ; 4,15,000

iQuhZpj 7,200

ns;foi=k 38,000 fu{ksi fuf/ 75,000

cSad 'ks"k 39,900 izkjafHkd O;; 5,000

Ø; 1,85,000

laaf/X/ ½.kksa gsrq izko/ku 4,375

fuos'k 75,000

osru o etnwjh 99,300

ejEer 4,300

b±/u 2,500


njksa o dj 1,800

;k=kk O;; 2,000

cV~Vk 6,400

funs'kd 'kqYd 5,700

Mwcr Í.k 2,100

Í.ki=k C;kt 9,000

<qykbZ 1,800

eky HkkM+k 8,900

fofo/ O;; 2,350

lkoZtfud tek 10,000

12,95,625 12,95,625

=k`fV;k¡ Kkr gksus ij ,oa fuEufyf[kr lek;kstuksa osQ i'pkr~ O;kikfjd rFkk ykHk o gkfu [kkrk rFkk fu/kZfjrizi=k ij rqyu i=k rS;kj djsaA

lek;kstu% (i) LVkWd 31.12.2005 ij 95,000 #- rFkk (ii) izkjafHkd O;;ksa dks cV~Vs [kkrs esa MkysaA

lwpuk& ifj'kksf/r 'ks"k ryiV i=k cukus dh vko';drk ugha gSA

(mÙkj % ldy ykHk& #- 2,36,800 fuoy ykHk] 60,475 #-; ykHk o gkfu fofu;ksx [kkrk dk 'ks"k] 36,600

#- rqyui=k ;ksx #- 9,01,100; ryiV esa varj 750 #- dk varjA

5. flYoj vksj dañ fyfeVsM dh LFkkiuk 1 vizSy 2005 dks #- 10 osQ va'k ls 6,00,000 #- dh vf/Ñriw¡th osQ lkFk dh xbZA buesa ls 52,000 #- va'k fuxZfer rFkk vfHknÙk fd, x, ysfdu 100 va'kks ij2.50 #- dh nj ls vkbZ FkhA fuEufyf[kr 'ks"k ijh{k.k i=k 31 ekpZ] 2006 dks ;Fkkuqlkj FkkA blosQ fy,O;kikj rFkk ykHk o gkfu [kkrk rFkk rqyui=k rS;kj dhft,&

fooj.k jkf'k (#-) fooj.k jkf'k (#-)cSadLFk jksdM+ 1,05,500 foKkiu 5,000

va'k iw¡th 5,19,750 la;a=k ij <qykbZ 1,800

la;a=k 40,000 iQuhZpj ,oa Hkou 20,900

pkanh dh fcØh 1,79,500 iz'kkldh; [kpZ 28,000

[knku 2,20,000 IykaV (la;a=k) dh ejEer 900

izoZru O;; 6,000 dks;yk ,oa rsy 6,500

31.12.2005 rd lkof/ 3,900 jksdM+ 530

tek ij C;ktfuos'k ij ykHkka'k 3,200 fuos'k& fVu [knkuksa osQ va'k 80,000

LoRo 'kqYd Hkqxrku 10,000 mijksDr ij nykyh 1,000

jsyos Vªsd rFkk fMCcs 17,000 6% ij flaMhosQV cSad esa lkof/ 89,000

[knkuksa dh etnwjh 74,220 tek


(i) ewY;ßklμ la;a=k o jsyos ij 10% iQuhZpj o Hkou ij 5% (ii) izksRlkgu jkf'k dk frgkbZ fgLlk cV~Vs esa Mkysa(iii) 31 ekpZ] 2005 ij flYoj vksj dk ewY; 15,000 #-; fuos'kdksa us 20 fnlacj 2005 dks 100 va'kksa dks tCrfd, ftus ij 7,50 #- izfr va'k izkIr fd;k x;kA

(mÙkj % ldy ykHk 79,900 #- fuoy ykHk 70,398 #; rqyui=k ;ksx 5,90,148 #-)

Lo;a tk¡fp;s gsrq tk¡p lwph

Loa; tk¡fp;s– 1

(d) (i) lR; (ii) lR; (iii) vlR; (iv) lR; (v) lR;([k) (i) vk/kjHkwr lzksr (ii) va'k/kjd (iii) izksnHkwr (iv) rqyu i=k (v) vk;

Lo;a tk¡fp;s – 2

(d) iw¡th vkfj{kr] iw¡th 'kks/u vkjf{kr] izfrHkwfr izhfe;e [kkrs dk 'ks"k] lkekU; vkjf{kr] ykHk o gkfu[kkrs dk tek 'ks"k([k) izkjafHkd O;; foKkiu [kpZ] va'kksa vkSj ½.ki=kksa osQ fuxZe ij cVVk] va'k fuxZe O;;(x) 1. (iv) 2. (v) 3. (ii) 4. (iii) 5. (i) 6. (vi)

19

2ys[kk'kkL=k & d

aiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'y

s"k.k1. 1960 osQ vf/fu;e la- 65 dh /kjk 217 n~okjk ewy Hkkx 1 osQ LFkku ij izfrLFkkfirA2. vf/lwpuk lalk- dk- fu- 129, rkjh[k 3 tuojh] 1968 n~okj vUr%LFkkfirA

* gj 'kh"kZd osQ uhps ewy ykxr rFkko"kZ Hkj esa mlesa gqbZ o`f¼;k¡ vkSj mlesadh xbZ dVkSfr;k¡ rFkk og dqyvo{k;.k] tks vifyf[kr dj fn;kx;k gS ;k ftlosQ fy, mica/ o"kZ osQvar rd osQ fy,] dj fn;k x;k gS]dfFkr fd;k tk,xk]

* fLFkj vkfLr;k¡%(d) xqMfoy ([k) Hkwfe (x) fuekZ.k(?k) iV`k/`fr;k¡ (M-) jsy ikf'kZodk,¡(lkbfMax) (p) la;a=k (IykaV) vkSje'khujh (N) iQuhZpj vkSj fiQfVax(t) laifÙk dk fodkl (>) isVsaV]O;kikj fpÊ] vkSj fMtkbZu (M-) tho/u] rFkk (V) ;ku vkfn ij gq, O;;vyx&vyx fn[kk,¡

*va'k ('ks;j) iw¡th---------#- izfr va'k ('ks;j) okysizkf/Ñr va'k ('ks;j) (fofHkUu oxks±dh iw¡th esa Hksn fn[kkrs gq, rFkk gjoxZ dh ckcr uhps nh gqbZ fof'k"V;k¡nsrs gq, fy[ksa) -------#- izfr va'k('ks;j) okys -------fuxZfer va'k ('ks;j)(fofHkUu oxks± dh iw¡th esa Hksn fn[kkrsgq, rFkk gj oxZ dh ckcr uhps nh gqbZfof'k"V;k¡ nsrs gq, fy[ksaA(x) ----------- #- izfr va'k ('ks;j)okys izfrJqr va'k ('ks;j)Avkgwr----- #- Åij mfYyf[kr va'kksa

* fdlh ekspuh; vf/ekuh iw¡th osQ(;fn dksbZ gks) ekspu ;k laifjorZuosQ fuca/u ml fudVre rkjh[k osQlkFk ;gk¡ nsa tks ekspu ;k laifjorZudhA vfuxZfer va'k ('ks;j) iw¡thfo"k;d fdlh fodYi dh fof'kf"V;k¡nh tk,¡vf/ekuh va'kksa (fÚjsUl 'ks;jksa) osQfofHkUu oxks± dh fof'kf"V;k¡ ;gk¡ nhtk,¡

vuqlwph 6(/kjk 211 nsf[k,)

1[Hkkx 1rqyu&i=k dk izk:i

(;gk¡ oaQiuh dk uke Hkfj,)-------------------------oaQiuh dk rqyu&iq=k] tSlk og---------------------------------- (;gk¡ rkjh[k Hkfj, ftl rd osQ fy, og rS;kj fd;k x;k gS) dks Fkh

(1) (2) (3) (4)

nkf;Ro vkfLr;k¡;s fgnk;rsa ftuosQ vuqlkj iwoZorhZ o"kZ pkyw o"kZ iwoZorhZ o"kZ pkyw o"kZ os fgnk;rsa ftuosQnkf;Ro fuf'pr fd, osQ vk¡dM+s osQ vk¡dM+s osQ vk¡dM+s osQ vk¡dM+s vuqlkj vkfLr;k¡

tkus gSa #- ([k) #- ([k) #- ([k) #- ([k) fuf'pr dh tkuh pkfg,

(1) (2) (3) (4)

19


1[og lzksr va'kks a ('ks;jks a) esa lsmnkgj.kkFkZ ykHkksa osQ iw¡thdj.k vFkokvkjf{kfr;ksa ;k va'k ('ks;j) izhfe;e[kkrk fofufn"V dhft, ftlls cksulva'k ('ks;j) fuxZfer fd, x, gSA]

1[leÉr va'kksa ('ks;jksa) osQ iqu% fuxZeuij dksbZ iw¡thxr ykHk iw¡th vkjf{kfrdks varfjr dh tkuh pkfg,A]

('ks;jksa) esa ls------va'kksa ('ks;jksa) dkiw.kZr% leknÙk osQ :i esa vkcaVu udnhesa dksbZ lank; izkIr gq, fcuk lafonk osQvuqlj.k fd;k x;k gSA

1[Åij mfYyf[kr va'kksa ('ks;jksa) esals-- va'k ('ks;j) iw.kZr% leknÙk osQrkSj ij cksul va'kksa ('ks;jksa) osQ :iesa vkcafVr fd, x, gSaA]os vkgwr jkf'k;k¡ ?kVkb, tks %(i) izca/ vfHkdÙkkZ ;k lfpoksa rFkk

dks"kikyksa }kokjk rFkk ml n'kk esaftlesa fd izca/ vfHkdÙkkZ ;klfpo rFkk dks"kiky iQeZ gS] mlosQHkkxhnkjksa n~okjk rFkk ml n'kk esaftlesa fd ica/ vfHkdÙkk ;klfpo rFkk dks"kiky izkbosV daiuhgSa] ml daiuh osQ funs'kdksa ;klnL;ksa }okjk

(ii) funs'kdksa }okjk(iii) vU;ksa }okjk vleknÙk gSaA*[tksfM+,& leÉr va'k ('ks;j) og(jde tks ewyr% leknÙk dh xbZ Fkh)

2[tgk¡ fd iwoksZDr ewy ykxr rFkkmlesa gqbZ fdUgha o`f¼;ksa vkSj dVkSfr;ksadk laca/ ,slh fdlh fLFkj vkfLr lsgS tks Hkkjr ls ckgj osQ ns'k ls vftZrdh xbZ gS rFkk ,slh vkfLr osQ vtZuosQ i'pkr~ fdlh le; fofue; nj esarCnhyh gksus osQ ifj.kkeLo:i daiuhosQ Hkkjrh; djsalh esa vfHkO;Dr mlnkf;Ro esa dksbZ o`f¼ ;k deh gqbZ gS tksml vkfLr dh iwjh ykxr ;k mlosQHkkx e¼s vnk;xh djus vFkok mlvkfLr osQ vtZu osQ [kkl iz;kstu lsfdlh fons'kh djsalh esa izR;{kr% ;kvizR;{kr% fdlh O;fDr ls daiuh }okjkm/kj yh xbZ iwjh /u jkf'k ;k mldkHkkx pqdkus dk gS (vkSj tks nkf;Ronksuksa n'kkvksa esa ls gj ,d esa mlrkjh[k osQ vO;ofgriwoZ fo|eku Fkkftldks fofue; nj esa rCnhyh gqbZ gS)ogk¡ o"kZ osQ nkSjku nkf;Ro esa ftruhjde ls ,sls o`f¼ ;k deh gqbZ gS og;Fkk fLFkfr ykxr esa tksM+ nh tk,xh

1.vf/lwpuk lalk- dk- fu- 414, rkjh[k 21 ekpZ] 1961 }okjk izfrLFkkfirA nsf[k, Hkkjr dk jkti=k] vlk/kj.k] Hkkx 2, vuqHkkx 3 (1), i"B 1171

1.vf/lwpuk lalk- dk- fua- 414, rkjh[k 21 ekpZ] 1961 }okjk vUr% LFkkfirA2.vf/lwpuk lalk- dk- fua- 129, rkjh[k 3 tuojh] 1968 }okjk vUr% LFkkfirA nsf[k, Hkkjr dk jkti=k] vlk/kj.k] Hkkx 2, vuqHkkx 3 (i), i"B 1171

19

4ys[kk'kkL=k & d


s"k.k

;k ykxr ls ?kVk nh tk,xh] rFkk ,slstksM+us ;k ?kVkus osQ i'pkr~ tks jdevkbZ gS og fLFkj vkfLr dh ykxrle>h tk,xhALi"Vhdj.k 1- ;g iSjk mu lc rqyu&i=kksaosQ laca/ esa ykxw gksxk tks rkjh[k 6 twu]1996 ;k mlosQ fdlh ckn osQ fnu dhfLFkfr O;Dr djrs gq, fd, tk,¡ vkSjtgk¡ fd Hkkjr ljdkj osQ vkS|ksfxdfodkl vkSj daiuh dk;Z ea=kky; (daiuhdk;Z foHkkx) th-,l-vkj- la- 129

vkSj rkjh[k 3 tuojh] 1968 okyhHkkjr ljdkj dh vf/lwpuk osQ fudyusdh rkjh[k ij ,slk dksbZ rqyu&i=k] ftlosQlaca/ esa ;g iSjk ykxs gksrk gS] igys ghrS;kj dj fy;k tkrk gS rFkk daiuh osQle{k mlosQ okf"kZd lk/kj.k vf/os'kuesa j[k fn;k x;k gS ogk¡ bl iSjk esafofufnZ"V lek;kstu mDr vf/lwpuk osQfudyus osQ i'pkr~ fd, x, igysrqyu&i=k esa fd;k tk losQxkALi"Vhdj.k 2& bl iSjs esa tc rd fdlanHkZ ls vU;Fkk visf{kr u gks fofu;e;nj*] fons'kh djsalh* vkSj Hkkjrh; djsalh*osQ Øe'k% ogh vFkZ gksaxs tks mUgsavk;dj vf/fu;e] 1961 (1961

dk 43) dh /kjk 43d dh mi/kjk(1) osQ v/hu fn, gq, gS a] rFkkmDr mi/kjk dk Li"Vhdj.k 2 vkSjLi"Vhdj.k 3 ;kor~'kd; mDr iSjkxzkiQosQ laca/ esa ,sls ykxw gksaxs tSls os mDrmi/kjk (1) 0 dks ykxw gS aA]1.vf/lwpuk lalk- d-fu- 414, rkjh[k 21 ekpZ] 1961 n~okjk vUr% LFkkfirA

19


1[gj n'kk esa] ftlesa fd ewy ykxrv;qfDr;qDr O;; ;k foyEc osQ fcukvfHkfuf'pr ugha dh tk ldrh cfg;ksals izdV gksus okyk ewY; ntZ fd;ktk,xkA bl iSjs osQ iz;kstuksa osQ fy,,slk ewY;kadu og 'kq¼ jde gksxk tksbl vf/fu;e osQ izkjaHk ij daiuh dhcfg;ksa esa ml vkfLr dk ewY; mlesa lsos jde ?kVkdj fn;k gqvk gS tksvo{k;.k osQ fy, ;k ewY; esa deh osQdkj.k igys micaf/r ;k vifyf[krdj nh xbZ gS rFkk tgk¡ fd ,slh vkfLrcsp nh tkrh gSa] ogk¡ foØ; vkxeksa dhjde dVkSrh osQ :i esa fn[kkbZ tk,xhA]tgk¡ fd iw¡th esa deh dh tkus ;kvkfLr;k¡ osQ iqu% ewY;kadu ij dksbZjkf'k;k¡ vifyf[kr dh xbZ gSa ogk¡(izFke rqyu&i=k osQ i'pkr~) gjrqyu&i=k esa] tks og deh dh tkus ;kewY;kadu fd, tkus osQ ckn dk gSde fd, x, vkadM+s ewy ykxr osQcnys vkSj deh djus dh rkjh[k ntZfd, tk,axsAdh xbZ deh dh jde] deh djus osQckn okys igys ik¡p o"kks± osQ izR;sdrqyu&i=k esa fn[kkbZ tk,xhAblh izdkj tgk¡ fd vkfLr;ksa dkvf/ewY;u djosQ dksbZ jkf'k;k¡ tksM+hxbZ gSa ogk¡ vf/ewY;u osQ ckn okysrqyu&i=k esa of/Zr vkadM+s ewy ykxrosQ cnys o`f¼ dh rkjh[k lfgr fn,tk,¡] vf/ewY;u dh rkjh[k osQ ckn1.vf/lwpuk lalk- dk- fua- 414, rkjh[k 21 ekpZ] 1961 n~okjk vUr% LFkkfirA

19

6ys[kk'kkL=k & d


s"k.k

vafre rqyu&i=k osQ ckn okyh o`f¼;k¡vkSj dVkSfr;k¡ gj fofufnZ"V 'kh"kZd osQvarxZr fn[kkb, vkjf{kfr osQ laca/ esa4^fuf/* 'kCn osQoy ogk¡ iz;qDr fd;ktkuk pkfg, tgk¡ fd ,slh vkjf{kfr[kkl rkSj ij fof'k"V en osQ fy, ghfofu/ku osQ :i esa gSA]

1[funs'kdksa] izca/ vfHkdÙkkZvksa] lfpoksarFkk dks"kikyksa] izca/d ls fy, m/kji`Fkd~r% fn[kk, tk,A]

*vkjf{kfr;k¡ vkSj vf/'ks"k3(1) iw¡th vkjf{kfr;k¡(2) iw¡th ekspu vkjf{kfr;k¡(3) va'k ('ks;j) izhfe;r [kkrk

(xx)(4) gj vkjf{kfr dk Lo:i fofufnZ"V

djrs gq, vU; vkjf{kfr;k¡ rFkkrn ~fo"k;d jdeA bles a lsykHk&gkfu [kkrs osQ ukes i{k esavfr'ks"k (;fn dksbZ gks) ?kVknhft, (N)A

(5) vf/'ks"k vFkkZr~ fuEufyf[kr osQfy, vkcafVr jdeksa dk miyC/djus osQ i'pkr~ ykHk&gkfu ys[kkdk vfr'ks"k%& ykHkka'k] cksulrFkk vkjf{kfr;k¡A

(6) vkjf{kfr;ksa osQ fy, os jdesa ftUgsamuesa tek dj nsus dh izLFkkiukgSA

(7) fu{ksi fuf/;k¡

izfrHkwr m/kj(1) fMcsapj(2) cSadksa ls fy, x, m/kj vkSj

vfxze

igys ik¡p o"kks± osQ fy, gj rqyu&i=kesa o`f¼ dh jde fn[kk;h tk,xhA2[Li"Vhdj.k& iwoZorhZ nks iSjkvksa esadh dksbZ ckr nwljs iSjs osQ vuqlkjfd, x, fdlh lek;kstu dks ykxwugha gksxhA]*daiuh osQ ftu fofu/kuksa dk dqVs'kugksrk gS mudh ladfyr jde rFkkmudk ckt+kj ewY; Hkh fn[kk;k tk,AoaQiuh osQ ftu fofu/kuksa dk dqVs'kuugha gksrk mldh Hkh ladfyr jdefn[kkbZ tk,¡A*LVkd dk ewY;kadu djus dk <ax;gk¡ fn;k tk, rFkk dPps eky dhjde Hkh ogk¡] tgk¡ Hkh lkè; gks]i`Fkd~r% fy[kh tk,A*tks ladeZ pyk jgs gSa muosQ ewY;kadudk <ax fyf[k,A fofo/ ½f.k;ksa osQckjs esa fuEufyf[kr dh fof'kf"V;k¡i`Fkd~r% nh tk,% (d) os ½.k ftudhckcr ;g fopkj gS fd os [kjs gSa vkSjftuosQ fy, iwjh&iwjh izfrHkwfr daiuhdks izkIr gS] rFkk

fofu/ku;g fn[kk,¡] fd fofu/ku dk Lo:irFkk ewY;kadu dk <ax D;k gS]mnkgj.kkFkZ ykxr ;k cktkj ewY; rFkkfuEufyf[kr osQ chp izHksn djsaA(1) ljdkjh ;k U;kfld izfrHkwfr;ksa

esa fofu/ku](2) va'kks a ('ks;jks a)] fMcsapjks a ;k

cU/i=kksa esa fofu/ku] iw.kZr% rFkkHkkxr% leknÙk va'kksa ('ks;jksa)dks i`Fkd~r% fn[kk,¡ rFkk va'kksa('ks;jksa) osQ fofHkUu oxks± esa HkhizHksn djsa rFkk leuq"kaxh oaQifu;ksaosQ va'kksa ('ks;jksa)] fMcsapjksa ;kca/i=kksa esa fofu/kuksa dks Hkh ,slsgh C;kSjksa lfgr fn[kk,¡

(3) LFkkoj laifÙk;k¡2[(4) Hkkxhnkjh iQeks ± dh iw ath es a

fofu/ku ]

pkyw vkfLr;k¡ m/kj vkSj vfxze(d) pkyw vkfLr;k¡(1) fofu/kuksa ij izksnHkwr C;kt

1. vf/lwpuk lalk- d-fu- 414, rkjh[k 21 ekpZ] 1961 }kjk vUr% LFkkfirA2. vf/lwpuk lalk-dk-fu- 494 (bZ)] rkjh[k 30 vDrwcj] 1973 }kjk vUr% LFkkfirA3. vf/lwpuk al-lk-dk-fu- 414, rkjh[k 21 ekpZ] 1961 }kjk izfrLFkkfirA4. vf/lwpuk la-lk-dk-fu- 414, rkjh[k 21 ekpZ] 1961 }kjk izfrLFkkfirA nsf[k, Hkkjr dk jkti=k] vlk/kj.k] Hkkx 2] vuqHkkx 3 (i), i`- 1171.

19


(3) leuq"kafx;ksa ls fy, x, m/kjvkSj vfxze

(4) vU; m/kj vkSj vfxze

([k) os ½.k ftudh ckcr ;g fopkjgS fd os [kjs gSa] fdUrq ftuosQ fy,½.kh dh oS;fDrd izfrHkwfr osQ vfrfjDrdksbZ vU; izfrHkwfr daiuh dks izkIrugha gS] rFkk (x) lansgkLin ½.k ;kMwcUr le>s tkus okys ½.kA os ½.ktks daiuh osQ funs'kdksa ls ;k vU;vf/dkfj;ksa ls vFkok muesa ls fdlh}kjk ;g rks i`Fkd~r% ;k fdlh vU;O;fDr osQ lkFk 'kksè; gSa vFkok os½.k tks ;FkkØe ,slh iQeks± ;k daifu;ksa}kjk 'kksè; gSa ftuesa dksbZ funs'kdHkkxhnkj ;k funs'kd ;k lnL; gS]i`Fkd~r% fn[kk;k tk,¡A2[tks daiuh /kjk 370 dh mi/kjk(1[k) osQ vFkZ osQ varxZr mlh izca/eaMy osQ v/hu gSa] muls 'kksè; ½.kdaifu;ksa osQ ukeksa lfgr laizdV fd,tk,¡A]daiuh o s Q fun s' kdk s a ; k vU;vf/dkfj;ksa ls o"kZ osQ nkSjku fdlh Hkhle; 'kksè; vf/dre jde fVIi.kosQ :i esa fn[kkbZ tk,¡A bl 'kh"kZd osQuhps fn[kkbZ tkus okyh 1[micaf/r jde]

mu ½.kksa dh jdeksa ls vf/d ughagksuh pkfg, ftUgsa MwcUr ;k lansgkLinle>k x;k gS rFkk ,slh 1[micaf/rjde] dk dksbZ vfr'ks"k] ;fn igys ghl`"V gks] gj ckj [kkrk cUn djus osQle; nkf;Ro dkye esa ^^vkjf{kfr;k¡

izfrHkwr m/kjksa ij izksn~Hkwr vkSj 'kksè;C;kt ^izfrHkwr m/kj* 'kh"kZd osQ uhpsleqfpr mi&'kh"kZdksa osQ uhps fn[kk,tk,¡AizfrHkwfr dk Lo:i gj n'kk esa fn[kk;ktk,¡]tgk¡ fd m/kjksa osQ fy, izR;kHkwfrizca/ vfHkdrkZvksa] lfpoksa rFkk dks"kikyksa]izca/dksa vkSj@;k funs'kdksa us nh gS ogk¡mudk Hkh mYys[k fd;k tk,xk rFkk,sls m/kjksa dh ladfyr jde gj'kh"kZd osQ uhps fn[kkbZ tk,A**fuxZfer fMcsUpjks a osQ ekspu ;klaifjorZu osQ fuca/u] ;fn dksbZ gksa]ekspu ;k laifjorZu osQ fuca/u] ;fndksbZ gksa] ekspu ;k laifjorZu dh 'kh?kzrerkjh[k lfgr fn[kk,¡A

*(2) LVksj vkSj iQkyrw iqts±(3) fo;ksftr vkStkj]*(4) O;kikj LVkd*(5) os ladeZ tks py jgs gSaA(6) vU;k; ½.kh

(d) Ng ekl ls vf/d rddh dkykof/ osQ fy,fo|eku ½.k

([k) vU; ½.k (bues a l sfuEufyf[kr o s Q fy,1[micaf/r jde ?kVk nsa]

1. vf/lwpuk lalk- dk-fu- 414, rkjh[k 21 ekpZ 1961 n~okjk vUr% LFkkfirA1. vf/lwpuk la-lk-dk-fu- 414, rkjh[k 21 ekpZ] 1961 n~okjk izfrLFkkfirA2. vf/lwpuk la-lk-dk-fua- 78, rkjh[k 4 tuojh] 1963 }kjk izfrLFkkfirA

19

8ys[kk'kkL=k & d


s"k.k

vkSj vf/'ks"k 'kh"kZd** osQ uhps lansgkLinvkSj MwcUr ½.kksa osQ fy, vkjf{krmi'kh"kZd osQ uhps fn[kk,¡A2[cSadksa esa fo|eku vfr'ks"kksa osQ laca/esa fuEufyf[kr dh fof'f"V;k¡ i`Fkd~r%nh tk,¡%(d)vuqlwfpr cSadksa esa pkyw [kkrksa esa]

vkg~oku [kkrksa esa rFkk fu{ksi [kkrksaesa fo|eku jdesa]

([k)vuqlwfpr cSadksa ls fHkUu cSaddkjksaosQ uke rFkk ,sls cSaddkjksa osQ;gk¡ pkyw [kkrksa] vkg~oku [kkrksa]rFkk fo|eku vfr'ks"k jdesa rFkk,sls gj cSaddkjksa ls o"kZ osQ nkSjkufdlh le; ½.k osQ rkSj ij[kM+h vf/d jde] rFkk

(x) fdlh funs'kd dk ;k mlosQukrsnkj ;k vFkok izca/ vfHkdrkZdk] lfpoksa rFkk dks"kikyksa dk]i'pkr~dfFkr osQ fdlh lg;DrvFkok ;fn dksbZ fgr (vuqlwfprcSadksa ls fHkUu) mu cSaddkjksa esals fdlh esa gSa] ftuosQ izfr Åij([k) esa funsZ'k fd;k x;k gS] rksmuesa gj ,d esa ml fgr dkLo:iA] *([k) m/kj vkSj vfxze

(8)2[(d)] leuq"kafx;ksa dks vfxze vkSjm/kj

1[funs'kdksa*] izca/ vfHkdrkZvksa] lfpoksarFkk dks"kikyksa] izca/d ls fy, x,m/kj i`Fkd~r% fn[kk, tk,¡A

vizfrHkwr m/kj(1) lkof/d fu{ksi

7[(d) gkFk esa jksdM+ ckdh([k)cSad esa vfr'ks"k tks&(d)vuqlwfpr cSadksa esa] rFkk([k) vU;ksa esa] gSA]*([k) m/kj vkSj vfxze

19


*^^vU;k; ½.kh** laca/h tks fgnk;rasÅij nh xbZ gSa os ^m/kj vkSj vfxze**dks Hkh ykxw gksaxhA

(8)2 [(d)] leuq"kafx;ksa dks vfxzevkSj m/kj

1([k) Hkkxhnkj iQeksa dks ftuesaoaQiuh;k¡ mldk dksbZ leuq"kaxh HkkxhnkjgS] vfxze vkSj m/kj](9) fofue; i=k(10) os vfxze] tks udnh esa ;k oLrq

:i esa ;k izkIr fd, tkus okysewY; esa vFkkZr~ jsVksa] djksa] cheksavkfn esa olqyh; gSa

(11) izca/ vfHkdÙkkZvksa] lfpoksa rFkkdks"kikyksa osQ ;gk¡ pkyw [kkrs esavfr'ks"k

(12) lhek 'kqYd] iÙku U;kl vkfnosQ ;gk¡ vfr'ks"k (tgk¡ fd osek¡x ij ns; gks)A

vizfrHkwr m/kjksa ij izksnHkwr vkSj 'kksè;C;kt vizfrHkwr m/kj 'kh"kZd osQ leqfprmi'kh"kZdksa osQ uhps lfEefyr fd;ktk,xkA]

tgk¡ fd m/kjksa osQ fy, izR;kHkwfrizca/u vfHkdÙkkZvksa izca/ rFkk@dks"kikyksa]izca/ rFkk@;k funs'kdksa }kjk nh xbZ gSogk¡ mldk rFkk ,sls m/kjksa dh ladfyrjde dk Hkh mYys[k ,sls gj 'kh"kZdosQ uhps fd;k tk,xkA

izk:i osQ iknHkkx dh fVIi.kh (?k)ns[ksaA

(2) leuq"kafx;ksa ls m/kj vkSj vfxze(3) (d) cSadksa ls

([k) vU;ksa lsvYikof/ m/kj vkSj vfxze

(4) (d) cSadksa ls([k) vU;ksa lsvU; m/kj vkSj vfxze

pkyw nkf;Ro vkSj micfU/r jded- pkyw nkf;Ro3(1) izfrxzg.k(2) fofo/ ysunkj(3) leuq"kaxh daifu;k¡(4) ml izHkkx osQ fy,

vfxze lank; vkSj vuoflr

20

0ys[kk'kkL=k & d


s"k.k

fMLdkmUV ftldk ewY; mlle; fuEufyf[kr izdkj tSlhdaifu;ksa dh n'kk esa nsuk ckdhgS] mnkgj.kkFkZ] lekpkji=k] vfXu]chek] ukV ~l eaMyh Dyc]cSaddkjh] ok"i iksr daifr;k¡ vkfn

(5) os ykHkka'k tks fcuk nkok jg x, gSaA(6) vU; nkf;Ro] ;fn dksbZ gksaA(7) og C;kt tks m/kjksa ij izksn~Hkwr rks

gks x;k gS ij 'kksè; ugha gqvk gSA]([k) micaf/r jdesa2(8) djk/ku ys[ks

micaf/r jde(9) izLFkkfir ykHkka'k(10) vkdfLedrkvksa osQ okLrs(11) Hkfo"; fuf/ Ldhe osQ fy,(12) chek] isa'ku vkSj deZpkfjoUn osQ fy,

oSlh gh vU; lqfo/kvksa osQ fy,(13) vU; micfU/r jdesaA](rqyu&i=k es a ,d ikn&fVIi.kfuEufyf[kr dks i`Fkd~dr% fn[kkrsa gq,ns fn;k tk,&(1) daiuh osQ fo:/ os nkos ftUgsa

½.k osQ :i esa vfHkLohÑr ughafd;k x;k gSA

(2) Hkkxr% leknÙk va'kksa ('ks;jksa)ij vukÉr nkf;RoA

(3) fu;r lap;h ykHkka'k dh cdk;k(4) mu lafonkvksa ys[ks izkdfyr jdetks iw¡th [kkrs fu"ikfnr fd, tkus osQfy, cph gS vkSj ftuosQ fy, jdemiycaf/r ugha dh xbZ gSA(5) dksbZ vU; /u ftlosQ fy, daiuhlekfJrr% nkf;Rok/huA]

20


izdh.kZ O;;%(ogk¡ rd] tgk¡ rd fd og mifyf[kr1[;k lek;ksftr] ugha dj fn;k x;k gSA(1) izkjafHkd O;;(2) O;;] ftlosQ varxZr va'kk s a

('ks;jksa) ;k fMcsapjksa dh gkehnkjh;k izfrJ`fr osQ fy, deh'ku ;knykyh vkrh gSA

(3) va'kksa ('ks;jksa ;k fMcsapjksa osQfux Zeu ije vu qKkr cV ` k(fMLdkmUV)

(4) lfUuef.k osQ nkSjku iw¡th esa lsfn;k x;k C;kt (C;kt dh njHkh fy[k nhft,)

(5) fodklkFkZ O;; ftudk lek;kstuugha gqvk gSA

(6) (gj dk Lo:i fofufnZ"V djrsgq,) vU; ensaA

2[ykHk&gkfu ys[kk]1[en fo'ks"k osQ fy, vyx fu;r udh xbZ vkjf{kfr;ksa dh] ;fn dksbZ gksa]dVkSrh osQ i'pkr~ ykHk&gkfu ys[kk dkvxzsuhr ukes i{k dk vfr'ks"k ;gk¡fn[kkb,A]

og dkykof/ ftlosQ fy, ykHkka'kcdk;k iM+s jgs gSa vFkok ml n'kk esaftlesa fd va'k ('ks;j) ,d lsvf/d oxks± osQ gSa og dkykof/ ftlosQfy, gj ,sls oxZ ys[ks ykHkka'k cdk;kiM+s jgs gSa] ntZ dh tk,xhAog jde vk;&dj dh dVkSrh djusls iwoZ :i dh fn[kkbZ tk,xh fdarqdj eqDr ykHkka'k dh n'kk esa ogjde vk;&dj ls eqDr :i esa fn[kkbZtk,xh rFkk ;g rF; fd og ,slsfn[kkbZ xbZ gS dfFkr ntZ fd;k tk,xkAd aiuh o s Q fun s' kdk s a ; k vU;vf/dkfj;ksa dh vksj ls daiuh }kjk nhxbZ izR;kHkwfr;ksa dh jde ntZ dhtk,xh vkSj tgk¡ lkè; gks dj ,slslekfJr nkf;Ro dh jde Hkh] ;fnlkjHkwr gks] fofufnZ"V dh tk,xhA

20

2ys[kk'kkL=k & d


s"k.k

fVIi.khrqyu&i=k rS;kj djus osQ fy, fgnk;rsa

(d) bl iz:i esa fdUgha enksa ;k mienksa esa ls fdlh osQ fn, tkus osQ fy, tks tkudkjh visf{kr gS ;fn og Lo;a rqyu&i=k esa lqfo/kiwoZd lfEefyrugha dh tk ldrh rks og izR;sd vuqlwph ;k vuqlwfp;ksa esa nh tk,xh tks rqyu&i=k ls mikc¼ dj nh tk,xh rFkk mldk Hkkx cu tk,xhA;g fliQkfj'k ml lwjr osQ fy, dh tkrh gS tc Hkjh tkus okyh ensa vusd gksaA

([k) ;fn og okafNr gks rks #i;ksa osQ vykok u, iSls Hkh ntZ fd, tk ldrs gSaA(x) 1[leuq"kaxh daiuh] dh n'kk esa fu;a=kh daiuh }kjk /`r va'kksa ('ks;jksa) dh rFkk ØekfUre fu;a=kh daiuh rFkk mldh leuq"kafx;ksa }kjk /`r va'kksa

('ks;jksa) dh la[;k i`Fkd~r% ntZ dh tkuh pkfg,Alaijh{kd ls ;g visf{kr ugha gksrk fd og izca/ eaMy }kjk rFkk izekf.kr va'k/kfjrk fgr dk lgh gksuk izekf.kr djsaA

1(xx) va'k ('ks;j) izhfe;e [kkrk en osQ varxZr ml jhfr ls] tks /kjk 78 esa micfU/r gS] mi;ksx osQ o"kZ esa mlosQ mi;ksx osQ o"kZ esa mlosQmi;ksx djus osQ C;kSjs vkrs gSaA]

(?k) vYikof/ m/kjksa osQ varxZr os m/kj gksaxs tks rqyu&i=k dh rkjh[k ij ,d ls vuf/d o"kZ rd 'kksè; jgs gSaA(M-) og vo{k;.k tks vifyf[kr dj fn;k x;k gS ;k ftlosQ fy, mica/ dj fn;k x;k gS] fofHkUu vkfLr 'kh"kZdksa esa ck¡V fn;k tk,xk rFkk

fLFkj vkfLr;ksa dk ewY; fudkyrs le; mldh dVkSrh dj yh tk,xhA(p) rqyu&i=k dh rkjh[k osQ i'pkr~ tks ykHkka'k leuq"kaxh daifu;ksa us ?kksf"kr fd, gSa os rc osQ flok; lfEefyr u fd, tkus pkfg, ftlesa

dh os ,slh dkykof/ osQ fy, gSa tks rqyu&i=k dh rkjh[k dks ;k iwoZ [kRe gks xbZ gksA(N) lafonk,¡ ftl foLrkj rd fu"ikfnr ugha dh xbZ gSa ogk¡ rd muls izR;kf'kr iQk;nksa osQ izfr dksbZ Hkh funsZ'k rqyu&i=k esa u fn;k tk,xk ij

cksMZ dh fjiksVZ esa og funsZ'k fd;k tk,xkA1[(t) ykHk&gkfu [kkrs esa ukes i{k esa osQ vfr'ks"k dks vuk;ksftr vkjf{kfr;ksa esa ls] ;fn dksbZ gksa] ?kVk, x, osQ :i esa fn[kk;k tk,xkA](>) tgk¡ rd m/kjksa vkSj vfxzeksa dk laca/ gS] og jde tks izca/ vfHkdÙkkZvksa vFkok lfpoksa rFkk dks"kikyksa }kjk fdUgha vU; O;fDr;ksa ls iFkd~r%

;k la;qDrr% 'kksè; gS] i`Fkd~r% fn[kkbZ tk,xh] 2[os jdesa tks /kjk 370 dh mi/kjk (1[k) osQ vFkZ osQ varxZr ,d gh izca/ eaMy osQv/hu osQ v/hu vU; daifu;ksa }kjk 'kksè; gSa] os Hkh daifu;ksa osQ ukeksa lfgr fn[kkbZ tk,xh rFkk muesa ls fdlh Hkh ,d }kjk vf/drejde o"kZ Hkj esa fdlh Hkh le; 'kksè; gS og Hkh fn[kkuh gksaxhA

(×k) fdUgha eksfpr fMcsapjksa dh ftUgsa daiuh dks fuxZeu djus dh 'kfDr gS] fof'k"V;k¡ nh tkuh pkfg,A(V) tgk¡ fd daiuh osQ fMcsapjksa esa ls dksbZ daiuh osQ ukefunsZf'krh ;k U;klh }kjk /`r gS] ogk¡ fMcsapjksa dh vfHkfgr jde rFkk og jde ftl

ewY; osQ os daiuh osQ ukefunsZf'krh ;k U;klh }kjk /`r gS] ogk¡ fMcsapjksa dh vfHkfgr jde rFkk og jde ftl ewY; osQ os daiuh dh cfg;ksaesa fn[kk, x, gSa ntZ djuh pkfg,A

20


3[(B) fofu/kuksa dk ,d fooj.k (Hkys gh os ^^fofu/ku** ;k O;kikj osQ :i esa ^^pkyw vkfLr;ksa** osQ uhps fn[kk, x, gksa) ftlesa O;kikfjdfofu/ku vkSj vU; fofu/ku i`Fkdr% oxk±Ñr fd, x, gSa] rqyu&i=k osQ lkFk mikc¼ fd;k tk,xk ftlesa mu fuxZfer fudk;ksa (,d ghizca/&ra=k osQ v/hu fuxZfer fudk;ksa dks i`Fkd~r% minf'kZr djrs gq,) osQ uke ftuosQ va'kksa] fMcsapjksa esa fofu/ku (mu lc fofu/kuksa lfgr]Hkys gh os vfLrRo'khy gksa ;k u gksa] tks ml rkjh[k osQ i'pkr~ fd, x, gSa ftldh iwoZorhZ rqyu&i=k rS;kj fd;k x;k Fkk) fd, x, FksvkSj ,sls izR;sd fuxfer fudk; esa ,sls fd, x, fofu/kuksa dk Lo:i vkSj ek=kk nf'kZr fd, tk,axs] ijUrq fdlh fofu/ku daiuh dh n'kkesa] vFkkZr~ ,slh daiuh dh n'kk esa] ftldk iz/ku dkjckj va'kksa] LVkWd fMcsapjksa ;k vU; izfrHkwfr;ksa dk vtZu djuk gS] ;fn fooj.k esa mlrkjh[k ij] ftl rd osQ fy, rqyu&i=k rS;kj fd;k x;k gS vfLrRo'khy fou/ku fn[kk, tkrs gSaA rks mruk gh dj nsuk i;kZIr gksxkA HkkxhnkjiQeks± dh iwath esa osQ fofu/kuksa osQ laca/ esa] fooj.k esa iQeks± osQ uke (muosQ lHkh Hkkxhnkjh osQ uke] dqy iwath vkSj izR;sd Hkkxhnkj osQ va'klfgr) fn, tk,axsA]

(M-) ;fn cksMZ dh ;g jk; gS fd fdUgha 1[pkyw vkfLr;ksa] m/kjksa vkSj vfxzeksa] dks mudks dkjksckj osQ ekewyh vuqØe esa /u :i esa izkIr djusij mudk ewY; de ls de bl jde osQ cjkcj u gksxk tks mudh gksuh dfFkr gS rks og rF; fd cksMZ dh oSlh jk; gS dfFkr fd;k tk,xkA

(<) vf/fu;e osQ izkjaHk gksus osQ i'pkr~ tks izFke rqyu&i=k daiuh osQ le{k j[kk x;k gS mlosQ flok; rqyu&i=k esa os lc rRLFkkuh jdesa fn[kkbZtk,axh tks vO;ofgr iwoZorhZ foÙkh; o"kZ esa lc enksa] ys[kksa rqyu&i=k esa fn[kkbZ xbZ Fkha] tks daifu;ksa =kSekfld ;k v/Zokf"kZd ys[kk vkfnrS;kj djrh gS mudh n'kk esa bl ckjs esa dh vis{kk iwoZorhZ o"kZ esa dh mlls esy [kkrh rkjh[k rd osQ fy, rS;kj x, rqyu&i=k osQ laca/esa ykxw gksaxhA

(.k) vU;kU; ½.kh 'kh"kZd osQ v/hu fn[kkbZ tkus okyh jdeksa esa os jdesa lfEefyr dh tk,axh tks csps x, eky ;k dh xbZ lsokvksa ys[ks vFkokvU; lafonktkr ckè;rkvksa ys[ks 'kksè; gS fdarq os jdesa lfEefyr u dh tk,axh tks m/kj ;k vfxze osQ Lo:i dh gSaA

1[(r) funs'kdksa] izca/ vfHkdÙkkZvksa] lfpoksa rFkk dks"kikyksa vkSj izca/ osQ ;gk¡ pkyw [kkrs pkgs muesa vkdyu vFkok fodyu vf/d gks vkfni`Fkd~&i`Fkd~ tk,axsA]

Hkkx 2ykHk&gkfu ys[kk fo"k;d vis{kk,¡

1.bl Hkkx osQ mica/ ml vk;&O;; ys[kk dks] tks vf/fu;e dh /kjk 210 dh mi/kjk (2) esa fufnZ"V

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oaQiuh osQ foÙkh; fooj - Prashanth Ellinancertbooks.prashanthellina.com/class_12... · 158 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k dk vuqikyu fd;k tkrk gSA ,sls