Companies (Indian Accounting Standards) Amendment Rules, 2016

Gazette (GSR)· G.S.R. 365 (E)· issued 30 Mar 2016taggednot amendingOfficial source page →

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1556GI/2016 (1) jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 217] ubZ fnYyh] cq/okj] ekpZ 30] 2016@pS=k 10] 1938 No. 217] NEW DELHI, WEDNESDAY, MARCH 30, 2016/ CHAITRA 10, 1938 ‡ãŠãÀ¹ããñÀñ› ‡ãŠã¾ãÃ ½ãâ¨ããÊã¾ã ‚ããä£ãÔãîÞã¶ãã ¶ãƒÃ ãäªÊÊããè, 30 माच, 2016 Ôãã.‡ãŠã.ãä¶ã. 365(‚ã).—‡ãŠñ¶ªÆãè¾ã ÔãÀ‡ãŠãÀ, ‡ãŠâ¹ã¶ããè ‚ããä£ããä¶ã¾ã½ã, 2013 (2013 ‡ãŠãè 18) ‡ãŠãè £ããÀã 469 ‡ãŠñ Ôãã©ã ¹ããäŸ¦ã £ããÀã 133 ‚ããõÀ ‡ãŠâ¹ã¶ããè ‚ããä£ããä¶ã¾ã½ã, 1956 (1956 ‡ãŠã 1) ‡ãŠãè £ããÀã 210‡ãŠ ‡ãŠãè „¹ã£ããÀã (1) ाÀã ¹ãÆª¦¦ã Íããä‡ã‹¦ã¾ããñâ ‡ãŠã ¹ãÆ¾ããñØã ‡ãŠÀ¦ãñ Öì† ¦ã©ãã ÊãñŒãã ½ãã¶ã‡ãŠãñâ Ôãâºãâ£ããè ÀãÓ›Èãè¾ã ¹ãÀã½ãÍãÃªã¨ããè Ôããä½ããä¦ã Ôãñ ãäÌãÞããÀ-ãäÌã½ãÍãÃ ‡ãŠÀ‡ãŠñ ‡ãŠâ¹ã¶ããè (¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ) ãä¶ã¾ã½ã, 2015 ‡ãŠã ÔãâÍããñ£ã¶ã ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ãä¶ã¾ã½ã ºã¶ãã¦ããè Öõ, ‚ã©ããÃ¦ãá :— 1. Ôãâãäàã¹¦ã ¶ãã½ã ‚ããõÀ ¹ãÆãÀâ¼ã.- (1) ƒ¶ã ãä¶ã¾ã½ããñâ ‡ãŠã Ôãâãäàã¹¦ã ¶ãã½ã ‡ãŠâ¹ã¶ããè (¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ) (ÔãâÍããñ£ã¶ã) ãä¶ã¾ã½ã, 2016 Öõý (2) ¾ãñ ãä¶ã¾ã½ã Àã•ã¹ã¨ã ½ãñâ ¹ãÆ‡ãŠãÍã¶ã ‡ãŠãè ¦ããÀãèŒã ‡ãŠãñ ¹ãÆÌãð¦ã gksaxs A 2. ‡ãŠâ¹ã¶ããè (¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ) ãä¶ã¾ã½ã, 2015 (ãä•ãÔãñ ƒÔã½ãñâ ƒÔã‡ãŠñ ¹ãÍÞãã¦ãá ½ãîÊã ãä¶ã¾ã½ã ‡ãŠÖã Øã¾ãã Öõ) ‡ãŠñ ãä¶ã¾ã½ã 2 ‡ãŠñ „¹ããä¶ã¾ã½ã (1) ‡ãŠñ Œãâ¡ (Þã) ‡ãŠñ ¹ãÍÞãã¦ãá ãä¶ã½¶ããäÊããäŒã¦ã Œãâ¡ ‚ãâ¦ã:Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ‚ã©ããÃ¦ãá— ``(œ) ``ØãõÀ-cSa‡ãŠ‡ãŠãÀãè ãäÌã¦¦ããè¾ã ‡ãŠâ¹ã¶ããè`` Ôãñ ¼ããÀ¦ããè¾ã ãäÀ•ãÌãÃ ºãâõâ‡ãŠ ‚ããä£ããä¶ã¾ã½ã, 1934 ‡ãŠãè £ããÀã 45¢ã ‡ãŠñ Œãâ¡ (Þã) ½ãñâ ¾ã©ãã¹ããäÀ¼ãããäÓã¦ã ‡ãŠãñƒÃ ØãõÀ- cSaõâ‡ãŠ‡ãŠãÀãè ãäÌã¦¦ããè¾ã ‡ãŠâ¹ã¶ããè ‚ããä¼ã¹ãÆñ¦ã Öõ ‚ããõÀ ƒÔã½ãñâ ‚ããÌããÔã ãäÌã¦¦ã ‡ãŠâ¹ããä¶ã¾ããâ, Ìãããä¥ã•¾ã‡ãŠ ºãõâãä‡ãŠâØã ‡ãŠâ¹ããä¶ã¾ããâ, Ôãîà½ã ãäÌã¦¦ã ‡ãŠâ¹ããä¶ã¾ããâ, ¹ããÀÔ¹ããäÀ‡ãŠ ¹ãŠã¾ãªã ‡ãŠâ¹ããä¶ã¾ããâ, •ããñãäŒã½ã ¹ãîâ•ããè ãä¶ããä£ã ‡ãŠâ¹ããä¶ã¾ããâ, Ô›ã‡ãŠ ºãÆãñ‡ãŠÀ ¾ãã „¹ã ºãÆãñ‡ãŠÀ ‡ãŠâ¹ããä¶ã¾ããâ, ãä¶ããä£ã ‡ãŠâ¹ããä¶ã¾ããâ, ãäÞã› ‡ãŠâ¹ããä¶ã¾ããâ ¹ãÆãä¦ã¼ãîãä¦ã‡ãŠÀ¥ã ‚ããõÀ ¹ãì¶ã: ãä¶ã½ããÃ¥ã ‡ãŠâ¹ããä¶ã¾ããâ, ºãâ£ã‡ãŠ ØããâÀ›ãè ‡ãŠâ¹ããä¶ã¾ããâ, ¼ããäÌãÓ¾ã ãä¶ããä£ã ‡ãŠâ¹ããä¶ã¾ããâ, ‚ãããäÔ¦ã ¹ãÆºãâ£ã¶ã ‡ãŠâ¹ããä¶ã¾ããâ ‚ããõÀ ‡ãŠãñÀ ãäÌããä¶ã£ãã¶ã ‡ãŠâ¹ããä¶ã¾ããâ Íãããä½ãÊã gSaý`` 3. ½ãîÊã ãä¶ã¾ã½ããñâ ‡ãŠñ ãä¶ã¾ã½ã 4 ½ãñâ,— „¹ã ãä¶ã¾ã½ã (1) ½ãñâ,— (‡ãŠ) Œãâ¡ (¢ã) ½ãñâ `ãä‡ãŠÔããè ‡ãŠâ¹ã¶ããè` Íãºªãñâ ‡ãŠñ Ô©ãã¶ã ¹ãÀ ``‡ãŠãñƒÃ ‡ãŠâ¹ã¶ããè ‚ããõÀ ƒÔã‡ãŠãè ãä¶ã¾ãâ¨ããè, Ôã½ã¶ãìÓãâØããè, Ôãâ¾ãì‡ã‹¦ã „ªá¾ã½ã ¾ãã ÔãÖ¾ããñØããè ‡ãŠâ¹ã¶ããè`` Íãºª ÀŒãñ •ãã†âØãñ; (Œã) Œãâ¡ (iii) ‡ãŠñ ¹ãÍÞãã¦ãá †‡ãŠ ¶ã¾ãã Œãâ¡ ‚ã¦ã:Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ‚ã©ããÃ¦ãá:— ``(iv) Œãâ¡ (i) Ôãñ (iii) ‡ãŠãè ‚ã¹ãñàãã‚ããñâ ‡ãŠñ Öãñ¦ãñ Öì† ¼ããè, ØãõÀ-cSa‡ãŠ‡ãŠãÀãè ãäÌã¦¦ããè¾ã ‡ãŠâ¹ããä¶ã¾ããâ (†¶ãºããè†¹ãŠÔããè) ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãñâ (ƒâ¡††Ôã) ‡ãŠã ¹ããÊã¶ã ‚ã¹ã¶ãñ ãäÌã¦¦ããè¾ã ãäÌãÌãÀ¥ããñâ ‡ãŠãñ ¦ãõ¾ããÀ ‡ãŠÀ¶ãñ ‚ããõÀ ÊãñŒãã ¹ãÀãèàãã Öñ¦ãì ‡ãÆŠ½ãÍã: ãä¶ã½¶ããäÊããäŒã¦ã Àãèãä¦ã Ôãñ ‡ãŠÀâñØããè, ‚ã©ããÃ¦ãá— (‡ãŠ) ãä¶ã½¶ããäÊããäŒã¦ã ØãõÀ- cSa‡ãŠ‡ãŠãÀãè ãäÌã¦¦ããè¾ã ‡ãŠâ¹ããä¶ã¾ããâ 1 ‚ã¹ãÆõÊã, 2018 ‡ãŠãñ ¾ãã „Ôã‡ãŠñ ºããª ¹ãÆãÀâ¼ã Öãñ¶ãñ ÌããÊããè ÊãñŒãã ‚ãÌããä£ã ‡ãŠñ ãäÊã† 31 ½ããÞãÃ 2018 ‚ããõÀ „Ôã‡ãŠñ ºããª ‡ãŠãè ÊãñŒãã ‚ãÌããä£ã ‡ãŠñ ¦ãìÊã¶ãã¦½ã‡ãŠ ‚ããú‡ãŠû¡ãñâ ‡ãŠñ Ôãã©ã ¼ããÀ¦ããè¾ã ÊãñŒããâ‡ãŠ¶ã ½ãã¶ã‡ãŠ (ƒâ¡ ††Ôã) ‡ãŠã ‚ã¶ãì¹ããÊã¶ã ‡ãŠÀñâØããè- (‚ã) ¹ããâÞã Ôããõ ‡ãŠÀãñû¡ Á¹ã¾ãñ ¾ãã „ÔãÔãñ ‚ããä£ã‡ãŠ ãä¶ãÌãÊã ½ãîÊ¾ã ÌããÊããè ØãõÀ-ºãõâ‡ãŠ‡ãŠãÀãè ãäÌã¦¦ããè¾ã ‡ãŠâ¹ããä¶ã¾ããâ; 2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (‚ãã) ãäÔãÌãã¾ã ãä¶ã¾ã½ã 4 ‡ãŠñ „¹ããä¶ã¾ã½ã (1) ‡ãŠñ Œãâ¡ (i), (ii) ‚ããõÀ (iii) ‡ãŠñ ‚ã£ããè¶ã Íãããä½ãÊã ‡ãŠâ¹ããä¶ã¾ããñâ ‡ãŠñ ½ãª (‚ã) ‡ãŠñ ‚ã£ããè¶ã ‡ãŠâ¹ããä¶ã¾ããñâ ‡ãŠãè ãä¶ã¾ãâ¨ããè, Ôã½ã¶ãìÓãâØããè, Ôãâ¾ãì‡ã‹¦ã „ªá¾ã½ã ¾ãã ÔãÖ¾ããñØããè ‡ãŠâ¹ããä¶ã¾ããâý (Œã) ãä¶ã½¶ããäÊããäŒã¦ã ØãõÀ-cSa‡ãŠ‡ãŠãÀãè ãäÌã¦¦ããè¾ã ‡ãŠâ¹ããä¶ã¾ããâ 1 ‚ã¹ãÆõÊã, 2019 ‡ãŠãñ ¾ãã „Ôã‡ãŠñ ºããª ¹ãÆãÀâ¼ã Öãñ¶ãñ ÌããÊããè ÊãñŒãã ‚ãÌããä£ã ‡ãŠñ ãäÊã† 31 ½ããÞãÃ, 2019 ‚ããõÀ „Ôã‡ãŠñ ºããª ‡ãŠãè ÊãñŒãã ‚ãÌããä£ã ‡ãŠñ ¦ãìÊã¶ãã¦½ã‡ãŠ ‚ããú‡ãŠû¡ãñâ ‡ãŠñ Ôãã©ã ¼ããÀ¦ããè¾ã ÊãñŒããâ‡ãŠ¶ã ½ãã¶ã‡ãŠ (ƒâ¡ ††Ôã) ‡ãŠã ‚ã¶ãì¹ããÊã¶ã ‡ãŠÀñâØããè— (‚ã) ØãõÀ-cSa‡ãŠ‡ãŠãÀãè ãäÌã¦¦ããè¾ã ‡ãŠâ¹ããä¶ã¾ããâ ãä•ã¶ã‡ãŠãè Ôãã½¾ã ‚ããõÀ/¾ãã ¨ãÉ¥ã ¹ãÆãä¦ã¼ãîãä¦ã ¼ããÀ¦ã ¾ãã ¼ããÀ¦ã ‡ãŠñ ºããÖÀ ãä‡ãŠÔããè Ô›ãâ‡ãŠ †‡ã‹ÔãÞãñâ•ã ½ãñâ ÔãîÞããèºã® Öõ ¾ãã ÔãîÞããèºã® Öãñ¶ãñ ‡ãŠãè ¹ãÆãä‡ãÆŠ¾ãã ½ãñâ Öõ ‚ããõÀ ãä•ã¶ã‡ãŠã ãä¶ãÌãÊã ½ãîÊ¾ã 500 ‡ãŠÀãñû¡ Á¹ã¾ãñ Ôãñ ‚ããä£ã‡ãŠ Öõ; (‚ãã) †ñÔããè ØãõÀ-cSa‡ãŠ‡ãŠãÀãè ãäÌã¦¦ããè¾ã ‡ãŠâ¹ããä¶ã¾ããâ •ããñ ‚ãÔãîÞããèºã® ‡ãŠâ¹ããä¶ã¾ããâ Öõ ‚ããõÀ ãä•ã¶ã‡ãŠã ãä¶ãÌãÊã ½ãîÊ¾ã 250 ‡ãŠÀãñû¡ Á¹ã¾ãñ ¾ãã „ÔãÔãñ ‚ããä£ã‡ãŠ ãä‡ãŠ¶¦ãì 500 ‡ãŠÀãñÝ Á¹ã¾ãñ Ôãñ ‡ãŠ½ã Öõ; ‚ããõÀ (ƒ) ãä¶ã¾ã½ã 4 ‡ãŠñ „¹ã ãä¶ã¾ã½ã (1) ‡ãŠñ Œãâ¡ (‚ã) ‚ããõÀ (‚ãã) ‚ããõÀ (ƒÃ) ¾ãã ãä¶ã¾ã½ã 4 (1) (iv) (‡ãŠ) (ii) ‡ãŠñ ‚ã£ããè¶ã Íãããä½ãÊã ‡ãŠâ¹ããä¶ã¾ããñâ ‡ãŠñ ‚ãÊããÌãã „¹ã¾ãìÃ‡ã‹¦ã ãä¶ã¾ã½ã 4 (1) (iv) (Œã) (i) ¾ãã 4 (1) (iv) (Œã) (ii) ‡ãŠñ ‚ã£ããè¶ã Íãããä½ãÊã ‡ãŠâ¹ããä¶ã¾ããñâ ‡ãŠãè ãä¶ã¾ã¨ããè, Ôã½ã¶ãìÓãâØããè, Ôãâ¾ãì‡ã‹¦ã „ªá¾ã½ã, ¾ãã ÔãÖ¾ããñØããè ‡ãŠâ¹ããä¶ã¾ããâý Ô¹ãÓ›ãè‡ãŠÀ¥ã- Œãâ¡ (iv) ‡ãŠñ ¹ãÆ¾ããñ•ã¶ã ‡ãŠñ ãäÊã† ¾ããäª ãä‡ãŠÔããè ‡ãŠâ¹ããä¶ã¾ããâñ ‡ãŠñ Ôã½ãîÖ ½ãñâ Ôãñ ‡ãŠìœ ‡ãŠâ¹ããä¶ã¾ããâ ‡ãŠâ¹ã¶ããè (ÊãñŒããâ‡ãŠ¶ã ½ãã¶ã‡ãŠ) ãä¶ã¾ã½ã, 2006 ‡ãŠñ „¹ããºãâ£ã ½ãâñ ãä¶ããäªÃÓ› ÊãñŒããâ‡ãŠ¶ã ½ãã¶ã‡ãŠ ‡ãŠã ¹ãÆ¾ããñØã ‡ãŠÀ¦ããè Öõ ‚ããõÀ ‚ã¶¾ã ‡ãŠâ¹ããä¶ã¾ããâ ƒ¶ã ãä¶ã¾ãã½ããñâ ‡ãŠñ „¹ããºãâ£ã ½ãâñ ãä¶ããäªÃÓ› ÊãñŒããâ‡ãŠ¶ã ½ãã¶ã‡ãŠ ‡ãŠã ¹ãÆ¾ããñØã ‡ãŠÀ¦ããè Öõâ ¦ããñ †ñÔããè ãäÔ©ããä¦ã ½ãñâ ãä¶ã‡ãŠã¾ã ãä¶ã•ããè ãäÌã¦¦ããè¾ã ãäÌãÌãÀ¥ã ¦ãõ¾ããÀ ‡ãŠÀ¶ãñ ½ãñâ „¶ã ¹ãÀ ÊããØãî Ôãâºãâãä£ã¦ã ½ãã¶ã‡ãŠãñâ ‡ãŠã „¹ã¾ããñØã ‡ãŠÀñâØãñý Ôã½ãñãä‡ãŠ¦ã ãäÌã¦¦ããè¾ã ãäÌãÌãÀ¥ã ¦ãõ¾ããÀ ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¹ãñàãã‚ããñâ ‡ãŠã ‚ã¶ãì¹ããÊã¶ã ãä‡ãŠ¾ãã •ãã†Øãã— (i) ¾ããäª ØãõÀ- cSa‡ãŠ‡ãŠãÀãè ãäÌã¦¦ããè¾ã ‡ãŠâ¹ã¶ããè ½ãîÊã ‡ãŠâ¹ã¶ããè (‚ãâãä¦ã½ã Ô¦ãÀ ¹ãÀ ¾ãã ½ã£¾ãÌã¦ããèÃ Ô¦ãÀ ¹ãÀ) Öõ ‚ããõÀ ‡ãŠâ¹ã¶ããè (ÊãñŒããâ‡ãŠ¶ã ½ãã¶ã‡ãŠ) ãä¶ã½ã¾ã, 2006 ‡ãŠñ ‚ã¶ãìÊãØ¶ã‡ãŠ ½ãñâ ãä¶ããäªÃÓ› ÊãñŒããâ‡ãŠ¶ã ½ãã¶ã‡ãŠ ‡ãŠñ ‚ã¶ãìÔããÀ Ôã½ãñãä‡ãŠ¦ã ãäÌã¦¦ããè¾ã ãäÌãÌãÀ¥ã ¦ãõ¾ããÀ ‡ãŠÀ¦ããè Öõ ¦ããñ ƒÔã‡ãŠãè Ôã½ã¶ãìÓãâØããè, ÔãÖã¾ã‡ãŠ †Ìãâ Ôãâ¾ãì‡ã‹¦ã „ªá¾ã½ã ‡ãŠâ¹ããä¶ã¾ããâ, ¾ããäª ÌãÖ ãä¶ã¾ã½ã 4 ‡ãŠñ „¹ã ãä¶ã¾ã½ã (1) ‡ãŠñ Œãâ¡ (i), (ii) ‚ããõÀ (iii) ‡ãŠñ ‚ã£ããè¶ã ‚ãã¦ããè Öõ; Ôã½ãã¾ããñ•ã¶ã „−ñÍ¾ã ‡ãŠñ ãäÊã† ½ãîÊã ‡ãŠâ¹ã¶ããè ªÌããÀã ‚ã¹ã¶ããƒÃ ØãƒÃ ÊãñŒããâ‡ãŠ¶ã ¶ããèãä¦ã¾ããñâ ‡ãŠñ ‚ã¶ãìÔãÀ¥ã ½ãñâ Ôãâºãâãä£ã¦ã ãäÌã¦¦ããè¾ã ãäÌãÌãÀ¥ã ¡ã›ã ¦ãõ¾ããÀ ‡ãŠÀñâØããèý (•ãºã ¦ã‡ãŠ ØãõÀ ºãõãä‡ãŠâØã ãäÌã¦¦ããè¾ã ‡ãŠâ¹ã¶ããè ãä¶ã¾ã½ã 4 ‡ãŠñ „¹ã ãä¶ã¾ã½ã(1) ‡ãŠñ Œãâ¡ (iv) ‡ãŠñ ¦ãÖ¦ã ‚ãã¦ããè Öõ); (ii) ¾ããäª ½ãîÊã ‡ãŠâ¹ã¶ããè ãä¶ã¾ã½ã 4 ‡ãŠñ „¹ã ãä¶ã¾ã½ã (1) ‡ãŠñ Œãâ¡ (i) , (ii) ‚ããõÀ (iii) ‡ãŠñ ‚ã£ããè¶ã ‚ãã¦ããè Öõ ‚ããõÀ Ôã½ã¶ãìÓãâØããè, ÔãÖã¾ã‡ãŠ, Ôãâ¾ãì‡ã‹¦ã „ªá¾ã½ã ‡ãŠâ¹ã¶ããè †‡ãŠ ØãõÀ- cSa‡ãŠ‡ãŠãÀãè ãäÌã¦¦ããè¾ã ‡ãŠâ¹ã¶ããè Öõ ¦ããñ ½ãîÊã ‡ãŠâ¹ã¶ããè ¼ããÀ¦ããè¾ã ÊãñŒããâ‡ãŠ¶ã ½ãã¶ã‡ãŠ ‚ã¶ãì¹ãããäÊã¦ã Ôã½ãñãä‡ãŠ¦ã ãäÌã¦¦ããè¾ã ãäÌãÌãÀ¥ã ¦ãõ¾ããÀ ‡ãŠÀñØããè ‚ããõÀ Ôã½ã¶ãìÓãâØããè, ÔãÖã¾ã‡ãŠ ‚ããõÀ Ôãâ¾ãì‡ã‹¦ã „ªá¾ã½ã ØãõÀ- cSa‡ãŠ‡ãŠãÀãè ãäÌã¦¦ããè¾ã ‡ãŠâ¹ã¶ããè Ôã½ãã¾ããñ•ã¶ã „−ñÍ¾ã ‡ãŠñ ãäÊã† ½ãîÊã ‡ãŠâ¹ã¶ããè ªÌããÀã ‚ã¹ã¶ããƒÃ ØãƒÃ ÊãñŒããâ‡ãŠ¶ã ¶ããèãä¦ã¾ããâñ ‡ãŠñ ‚ã¶ãìÔãÀ¥ã ½ãñâ Ôãâºãâãä£ã¦ã ãäÌã¦¦ããè¾ã ãäÌãÌãÀ¥ã ¡ã›ã ¦ãõ¾ããÀ ‡ãŠÀñâØããèý (•ãºã¦ã‡ãŠ ØãõÀ cSa‡ãŠ‡ãŠãÀãè ãäÌã¦¦ããè¾ã ‡ãŠâ¹ã¶ããè ãä¶ã¾ã½ã 4 ‡ãŠñ „¹ã ãä¶ã¾ã½ã (1) ‡ãŠñ Œãâ¡ (iv) ‡ãŠñ ‚ã£ããè¶ã ‚ãã¦ããè Öõ) (v) Œãâ¡ (i) Ôãñ (iv) ½ãñò ãä‡ãŠÔããè ºãã¦ã ‡ãŠñ Öãñ¦ãñ Öì† ¼ããè ‚ã¶ãìÔãìãäÞã¦ã Ì¾ãÌãÔãããä¾ã‡ãŠ cSa‡ãŠãñâ (‚ããÀ‚ããºããè ‡ãŠñ ‚ãÊããÌãã) ‡ãŠñ ãä¶ã¾ãâ¨ããè, Ôã½ã¶ãìÓãâØããè, Ôãâ¾ãì‡ã‹¦ã „ªá¾ã½ã ¾ãã ÔãÖã¾ã‡ãŠ ‡ãŠâ¹ããä¶ã¾ããñâ ‡ãŠãñ ¦ãìÊã¶ãã¦½ã‡ãŠ ªÔ¦ããÌãñ•ããñâ ÔããäÖ¦ã ÊãñŒããâ‡ãŠ¶ã ‚ãÌããä£ã 1 ‚ã¹ãÆõÊã, 2018 Ôãñ 31 ½ããÞãÃ, 2018 ¾ãã „Ôã‡ãŠñ ºããª ‡ãŠãè ‚ãÌããä£ã ‡ãŠñ ãäÊã† ¼ããÀ¦ããè¾ã ÊãñŒããâ‡ãŠ¶ã ½ãã¶ã‡ãŠ ‡ãŠñ ‚ãã£ããÀ ¹ãÀ ãäÌã¦¦ããè¾ã ãäÌãÌãÀ¥ã ¦ãõ¾ããÀ ‡ãŠÀ¶ãã ‚ããÌãÍ¾ã‡ãŠ Öõý (II) „¹ã ãä¶ã¾ã½ã 2 ½ãñâ ``„¹ã ãä¶ã¾ã½ã (1)`` Íãºªãñâ, ‡ãŠãñÓŸ‡ãŠãñâ ‚ããõÀ ‚ãâ‡ãŠãñâ ‡ãŠñ Ô©ãã¶ã ¹ãÀ, •ãÖãâ ¼ããè Ìãñ ‚ãã¦ãñ Öõâ ``„¹ããä¶ã¾ã½ã (1) ‡ãŠñ Œãâ¡ (i) , (ii) ‚ããõÀ (iii)`` Íãºª, ‡ãŠãñÓŸ‡ãŠ ‚ããõÀ ‚ãâ‡ãŠ ÀŒãñ •ãã†âØãñ; (III) „¹ã ãä¶ã¾ã½ã 2 ‡ãŠñ ºããª ãä¶ã½¶ããäÊããäŒã¦ã „¹ã ãä¶ã¾ã½ã ‚ãâ¦ã:Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ‚ã©ããÃ¦ãá:— ``(2‡ãŠ) „¹ã ãä¶ã¾ã½ã (1) ‡ãŠñ Œãâ¡ (iv) ‡ãŠñ ‚ã£ããè¶ã ‚ãã¶ãñ ÌããÊããè ØãõÀ-cSa‡ãŠ‡ãŠãÀãè ãäÌã¦¦ããè¾ã ‡ãŠâ¹ããä¶ã¾ããñâ ‡ãŠãè ãä¶ãÌãÊã Ôãâ¹ããä¦¦ã¾ããñâ ‡ãŠã ¹ããäÀ‡ãŠÊã¶ã ‡ãŠÀ¶ãñ ‡ãŠñ „−ñÍ¾ããñâ ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ãäÔã®ãâ¦ã ÊããØãî ãä‡ãŠ† •ãã†âØãñ, ‚ã©ããÃ¦ãá:— (‡ãŠ) ãä¶ãÌãÊã Ôãâ¹ããä¦¦ã¾ããñâ ‡ãŠã ¹ããäÀ‡ãŠÊã¶ã ¦ããÀãèŒã 31 ½ããÞãÃ, 2016 ‡ãŠñ ‚ã¶ãìÔããÀ ØãõÀ-cSaãä‡ãŠâØã ãäÌã¦¦ããè¾ã ‡ãŠâ¹ããä¶ã¾ããñâ ‡ãŠñ †‡ãŠÊã ãäÌã¦¦ããè¾ã ãäÌãÌãÀ¥ã ‡ãŠñ ‚ã¶ãìÔããÀ ¾ãã „Ôã ¦ããÀãèŒã ‡ãŠñ ºããª ‡ãŠãè ÊãñŒããâ‡ãŠ¶ã ‚ãÌããä£ã ‡ãŠñ ãäÊã† ¹ãÖÊãñ ÊãñŒãã ¹ãÀãèãäàã¦ã ãäÌã¦¦ããè¾ã ãäÌãÌãÀ¥ã ‡ãŠñ ‚ã¶ãìÔããÀ ãä‡ãŠ¾ãã •ãã†Øãã; (Œã) ØãõÀ cSaãä‡ãŠâØã ãäÌã¦¦ããè¾ã ‡ãŠâ¹ããä¶ã¾ããâ •ããñ 31 ½ããÞãÃ, 2016 ‡ãŠãñ ‚ããäÔ¦ãÌã ½ãñâ ¶ãÖãèâ Öõ ¾ãã 31 ½ããÞãÃ , 2016 ‡ãŠñ ºããª ¹ãÖÊããè ºããÀ ‚ãã¶ãñ ÌããÊããè †‡ãŠ Ìã¦ãÃ½ãã¶ã ØãõÀ- cSa‡ãŠ‡ãŠãÀãè ãäÌã¦¦ããè¾ã ‡ãŠâ¹ã¶ããè ‡ãŠñ ãäÊã† ‡ãŠãè ãä¶ãÌãÊã Ôãâ¹ããä¦¦ã¾ããñâ ‡ãŠãè Øã¥ã¶ãã ƒÔã‡ãŠãè ‚ãÌãÔããè½ãã ¦ã‡ãŠ ¹ãÖìâÞã¶ãñ ‡ãŠ ñÔãâºãâ£ã ½ãñâ „Ôã ¦ããÀãèŒã ‡ãŠñ ºããª ‡ãŠñ ¹ãÆ©ã½ã ÊãñŒãã ¹ãÀãèãäàã¦ã †‡ãŠÊã ãäÌã¦¦ããè¾ã ãäÌãÌãÀ¥ã ‡ãŠñ ‚ãã£ããÀ ¹ãÀ ‡ãŠãè •ãã†Øããèý Ô¹ãÓ›ãè‡ãŠÀ¥ã:- „¹ãŒãâ¡ (Œã) ‡ãŠñ „−ñÍ¾ããñâ ‡ãŠñ ãäÊã†, „¹ããä¶ã¾ã½ã (1) ‡ãŠñ Œãâ¡ (iv) ‡ãŠñ „¹ãŒãâ¡ (Œã) ½ãñâ ªãè ØãƒÃ ãä¶ããäªÃÓ› ‚ãÌãÔããè½ãã ‡ãŠãñ †‡ãŠ ÊãñŒããâ‡ãŠ¶ã ÌãÓãÃ ‡ãŠñ ‚ãâ¦ã ¦ã‡ãŠ ¹ãÖÊããè ºããÀ ¹ãîÀã ‡ãŠÀ¶ãñ ÌããÊããè ØãõÀ cSaãä‡ãŠâØã ãäÌã¦¦ããè¾ã ‡ãŠâ¹ããä¶ã;ka ¦ã¦‡ãŠãÊã ‚ãØãÊãñ ÊãñŒããâ‡ãŠ¶ã ÌãÓãÃ Ôãñ „¹ã ãä¶ã¾ã½ã (1) ‡ãŠñ Œãâ¡ (iv) ‡ãŠñ „¹ãŒãâ¡ (Œã) ½ãñâ „ãäÊÊããäŒã¦ã ¦ãÀãè‡ãŠñ Ôãñ ¼ããÀ¦ããè¾ã ÊãñŒããâ‡ãŠ¶ã ½ãã¶ã‡ãŠ (ƒâ¡††Ôã) ÊããØãî ‡ãŠÀñâØããè ý ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 „¹ãªÍãÃ - (i) 31 ½ããÞãÃ, 2019 ‡ãŠãñ ¹ãÖÊããè ºããÀ ‚ãÌãÔããè½ãã ¹ãîÀãè ‡ãŠÀ¶ãñ ÌããÊããè ØãõÀ cSaãä‡ãŠâØã ãäÌã¦¦ããè¾ã ‡ãŠâ¹ããä¶ã¾ããâ ãäÌã¦¦ããè¾ã ÌãÓãÃ 2019-20 Ôãñ ¼ããÀ¦ããè¾ã ÊãñŒããâ‡ãŠ¶ã ½ãã¶ã‡ãŠ ÊããØãî ‡ãŠÀñâØããèý (ii) 31 ½ããÞãÃ, 2020 ‡ãŠãñ ¹ãÖÊããè ºããÀ ‚ãÌãÔããè½ãã ¹ãîÀãè ‡ãŠÀ¶ãñ ÌããÊããè ØãõÀ cSaãä‡ãŠâØã ãäÌã¦¦ããè¾ã ‡ãŠâ¹ããä¶ã¾ããâ ãäÌã¦¦ããè¾ã ÌãÓãÃ 2020-21 Ôãñ ¼ããÀ¦ããè¾ã ÊãñŒããâ‡ãŠ¶ã ½ãã¶ã‡ãŠ ÊããØãî ‡ãŠÀñâØããèý (IV) ãä¶ã¾ã½ã 4 ‡ãŠñ Ô¹ãÓ›ãè‡ãŠÀ¥ã ½ãñâ,— (‡ãŠ) `1 ‚ã¹ãõÆÊã, 2016 ‡ãŠãñ ¹ãÆãÀâ¼ã ÊãñŒãã ‚ãÌããä£ã ‡ãŠñ ãäÊã† ¼ããÀ¦ããè¾ã ÊãñŒããâ‡ãŠ¶ã ½ãã¶ã‡ãŠ (ƒâ¡††Ôã)` Íãºªãñâ, ‚ãâ‡ãŠãñâ ‚ããõÀ ‚ãàãÀ ‡ãŠñ ºããª ``¾ãã 1 ‚ã¹ãõÆÊã 2018, •ãõÔãã ¼ããè ½ãã½ãÊãã Öãñ`` Íãºª ÀŒãñ •ãã†âØãñ; (Œã) ``31 ½ããÞãÃ, 2017 ‡ãŠãñ Ôã½ãã¹¦ã Öãñ¶ãñ ÌããÊãñ ãäÌã¦¦ããè¾ã ÌãÓãÃ ‡ãŠñ ãäÊã† ¹ãÆ¼ããÌããè`` Íãºªãñâ ‡ãŠñ ºããª ¼ããè ``¾ãã 31 ½ããÞãÃ, 2019 ¾ãã •ãõÔãã ¼ããè ½ãã½ãÊãã Öãñ`` Íãºª •ããñû¡ñ •ãã†âØãñý (V) „¹ã ãä¶ã¾ã½ã (5), „¹ã ãä¶ã¾ã½ã (6) ‚ããõÀ „¹ã ãä¶ã¾ã½ã (9) ‡ãŠñ ¹ãÀâ¦ãì‡ãŠ ½ãñâ ``¾ãã ÔÌãõÞœã Ôãñ ¾ãã ‚ããä¶ãÌãã¾ãÃ :¹ã Ôãñ`` Íãºªãñâ ‡ãŠã Êããñ¹ã ãä‡ãŠ¾ãã •ãã†Øããý 4. ãä¶ã¾ã½ã 5 ‡ãŠãñ ãä¶ã½¶ãã¶ãìÔããÀ :¹ã Ôãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã— ``(5) cSaãä‡ãŠâØã ‡ãŠâ¹ããä¶ã¾ããâ ‚ããõÀ ºããè½ãã ‡ãŠâ¹ããä¶ã¾ããâ ‡ãÆŠ½ãÍã: ¼ããÀ¦ããè¾ã ãäÀ•ãÌãÃ cSa‡ãŠ (‚ããÀºããè‚ããƒÃ)‚ããõÀ ºããè½ãã ãäÌããä¶ã¾ãã½ã‡ãŠ ãäÌã‡ãŠãÔã ¹ãÆããä£ã‡ãŠÀ¥ã (‚ããƒÃ‚ããÀ¡ãè†) ´ãÀã ‚ããä£ãÔãîãäÞã¦ã ¼ããÀ¦ããè¾ã ÊãñŒããâ‡ãŠ¶ã ½ãã¶ã‡ãŠ ‡ãŠãñ ÊããØãî ‡ãŠÀñØãã ý ¦ã©ãããä¹ã †‡ãŠ ºããè½ãã‡ãŠ¦ããÃ / ºããè½ãã ‡ãŠâ¹ã¶ããè ‚ã¹ã¶ãñ ½ãîÊã / ãä¶ãÌãñÍã‡ãŠ / „ªá¾ã½ããè ´ãÀã Ôã½ãñãä‡ãŠ¦ã ãäÌã¦¦ããè¾ã ãäÌãÌãÀ¥ããñâ ‡ãŠãè ¦ãõ¾ããÀãè ‡ãŠñ „−ñÍ¾ã ‡ãŠñ ãäÊã† ƒ¶ã ãä¶ã¾ã½ããñâ ‡ãŠãè ‚ã¹ãñàãã‚ããñâ ‡ãŠñ ‚ã¶ãìÔããÀ ½ãîÊã/ ãä¶ãÌãñÍã‡ãŠ / „ªá¾ã½ããè ´ãÀã ‚ã¹ãñãäàã¦ã ‚ã¶ãìÔããÀ ƒâ¡ ††Ôã ‚ã¶ãìÌã¦ããèÃ ãäÌã¦¦ããè¾ã ãäÌãÌãÀ¥ã ‚ããâ‡ãŠû¡ñ „¹ãÊãº£ã ‡ãŠÀã†Øããý ``ý 5. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 101`` ½ãñâ :- (i) ‚ã¶ãìÞœñª 30 ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ãr~:— "30 ¾ããäª ¹ãÆãä¦ãÓŸã¶ã ‚ã¹ã¶ãñ ¹ãÆãÀãä½¼ã‡ãŠ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ¦ãìÊã¶ã-¹ã¨ã ½ãñâ Ôãâ¹ããä§ã, Ôãâ¾ãâ¨ã ¦ã©ãã „¹ãÔ‡ãŠÀ ‡ãŠãè †‡ãŠ ½ãª, †‡ãŠ ‚ã½ãî§ãÃ ‚ãããäÔ¦ã (ªñŒãñâ ‚ã¶ãìÞœñª Üã 5 ¦ã©ãã Üã 7) ‡ãŠñ ãäÊã† ½ãã¶ããè Øã¾ããè ÊããØã¦ã ‡ãŠñ Â¹ã ½ãñâ „ãäÞã¦ã ½ãîÊ¾ã ‡ãŠã ¹ãÆ¾ããñØã ‡ãŠÀ¦ãã Öõ ¦ããñ ¹ãÆãä¦ãÓŸã¶ã ¹ãÆ©ã½ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããñâ ½ãñâ ¹ãÆãÀãä½¼ã‡ãŠ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ¦ãìÊã¶ã-¹ã¨ã ‡ãŠãè ¹ãÆ¦¾ãñ‡ãŠ ÀñŒããè¾ã ½ãª ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ‡ãŠã ¹ãÆ‡ãŠ›¶ã ‡ãŠÀñØãã : (‡ãŠ) „¶ã „ãäÞã¦ã ½ãîÊ¾ããñâ ‡ãŠã ‡ãìŠÊã •ããñü¡; ¦ã©ãã (Œã) ¹ãîÌãÃÌã¦ããèÃ `•ããè † † ¹ããè ` (Øãõ¹ã) ‡ãŠñ ‚ãâ¦ãØãÃ¦ã ãäÀ¹ããñ›Ã ‡ãŠãè ØãƒÃ ‚ãØãÆ¥ããè¦ã ÀããäÍã¾ããñâ ‡ãñŠ ¹ãÆãä¦ã ‡ãìŠÊã Ôã½ãã¾ããñ•ã¶ãý" (ii) ¹ããäÀãäÍãÓ› Üã ½ãñâ, (‡ãŠ) ‚ã¶ãìÞœñª Üã 1 ½ãñ ½ãª (¡) ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ½ãª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:- "(¡) ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11 ‡ãŠñ ¹ããäÀãäÍãÓ› ‡ãŠ ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â ‡ãŠñ ‚ã¶ãìÔãÀ¥ã ½ãñâ ÊãñŒããâãä‡ãŠ¦ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã¾ããâ ¾ãã ‚ã½ãî¦ãÃ ‚ãããäÔ¦ã¾ããâ (‚ã¶ãìÞœñª Üã 22); " (Œã) ‚ã¶ãìÞœñª Üã 7 ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:- "Üã7 ‚ã¶ãìÞœñª Üã 5 †Ìãâ Üã 6 ½ãñâ ãä‡ãŠ† Øã† Þã¾ã¶ã ãä¶ã½¶ããäÊããäŒã¦ã ‡ãŠñ ãäÊã† ¼ããè „¹ãÊãº£ã (¹ãÆã¹¾ã) Öö: (‡ãŠ) Êããñãä¹ã¦ã* (Œã) ‚ã½ãî§ãÃ ‚ãããäÔ¦ã¾ããâ •ããñ ãä¶ã½¶ããäÊããäŒã¦ã ‡ãŠãñ ¹ãîÀã ‡ãŠÀ¦ããè Öö: (i) ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 38 ½ãñâ ½ãã¶¾ã¦ãã ½ãã¶ãª¥¡ (½ãîÊã ÊããØã¦ã ‡ãŠñ ãäÌãÍÌãÔã¶ããè¾ã ½ãã¹ã ÔããäÖ¦ã); (ii) ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 38 ½ãñâ ¹ãì¶ã½ãîÃÊ¾ããâ‡ãŠ¶ã ½ãã¶ãª¥¡ (Ôããä‡ãÆŠ¾ã ºãã•ããÀ ‡ãŠãè ½ããõ•ãîªØããè ÔããäÖ¦ã) ¹ãÆãä¦ãÓŸã¶ã ƒ¶ã Þã¾ã¶ããñâ ‡ãŠã ¹ãÆ¾ããñØã ‚ã¶¾ã ‚ãããäÔ¦ã¾ããñâ ¾ãã ªããä¾ã¦Ìããñâ ‡ãŠñ ãäÊã† ¶ãÖãâè ‡ãŠÀñØããý" (Øã) ‚ã¶ãìÞœñª Üã 22 ½ãñâ ¹ãÆãÀãä½¼ã‡ãŠ ‚ã¶ãìÞœñª ½ãñâ, •ããñ ``¹ãÆ©ã½ãºããÀ ‚ãâØããè‡ãŠ§ããÃ `` Ôãñ ¹ãÆãÀ½¼ã Öãñ‡ãŠÀ, ``‡ãŠÀ Ôã‡ãŠ¦ãã Öõ:`` ¹ãÀ Ôã½ãã¹¦ã Öãñ¦ãã Öõ, „Ôãñ ÍããèÓãÃ ÔããäÖ¦ã ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:— * ªñŒãñâ ¹ããäÀãäÍãÓ› 1 4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] "¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11 ‡ãŠñ ¹ããäÀãäÍãÓ› '‡ãŠ', ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â ‡ãŠñ ‚ã¶ãìÔããÀ ÊãñŒããâãä‡ãŠ¦ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã¾ããú ¾ãã ‚ã½ãî¦ãÃ ‚ãããäÔ¦ã¾ããú Üã 22 ¹ãÆ©ã½ãºããÀ ‚ãâØããè‡ãŠ§ããÃ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11 ‡ãŠñ ¹ããäÀãäÍãÓ› `‡ãŠ ` ‡ãŠã ¹ãÆ¾ããñØã ‡ãŠÀ¦ãñ Ôã½ã¾ã ãä¶ã½¶ããäÊããäŒã¦ã „¹ãºã¶£ããñâ ‡ãŠã ¹ãÆ¾ããñØã ‡ãŠÀ Ôã‡ãŠ¦ãã Öõ: " (Üã) ‚ã¶ãìÞœñª Üã 34,Üã 34 ‡ãŠ‡ãŠ ¦ã©ãã Üã 35 ‡ãŠãñ Êããñ¹ã ãä‡ãŠ¾ãã •ãã†Øãã, (Ý) ‚ã¶ãìÞœñª Üã 35 ‡ãŠ‡ãŠ ‡ãŠñ ¹ãÍÞãã¦ãá ãä¶ã½¶ããäÊããäŒã¦ã ÍããèÓãÃ ¦ã©ãã ‚ã¶ãìÞœñª ‡ãŠãñ ‚ãâ¦ã: Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:- "ØãÆãÖ‡ãŠãñâ Ôãñ ‚ãããäÔ¦ã¾ããñâ ‡ãŠã ‚ã¶¦ãÀ¥ã Üã 36 ¹ãÆãä¦ãÓŸã¶ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãŠñ ¹ããäÀãäÍãÓ› `Øã` ‡ãŠãñ ÖÔ¦ãã¶¦ãÀ¥ã ‡ãŠãè ãä¦ããä©ã Ôãñ ¾ãã „Ôã‡ãŠñ ºããª ØãÆãÖ‡ãŠãñâ Ôãñ ¹ãÆã¹¦ã ‚ãããäÔ¦ã¾ããñâ ‡ãŠñ ÖÔ¦ããâ¦ãÀ¥ã ‡ãŠãè ãä¦ããä©ã Ôãñ ¼ããÌããè ¹ãÆ¼ããÌã Ôãñ ÊããØãî ‡ãŠÀñØããý ƒÔãñ ¹ãÖÊãñ ¼ããè ÊããØãî ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† ‚ã¶ãì½ããä¦ã Öõ ºãÍã¦ãñÃ ¹ããäÀãäÍãÓ› ‡ãŠãñ ÊããØãî ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† „¶ã ‚ããÌãÍ¾ã‡ãŠ ½ãîÊ¾ããâ‡ãŠ¶ããñâ ¦ã©ãã ‚ã¶¾ã ÔãîÞã¶ãã „¶ã ÖÔ¦ããâ¦ãÀ¥ããñâ ‡ãŠñ Üããä›¦ã Öãñ¶ãñ ‡ãŠñ Ôã½ã¾ã ¹ãÆã¹¦ã ‡ãŠÀ ãäÊã† Øã¾ãñ ©ãñý ¹ãÆãä¦ãÓŸã¶ã „Ôã ãä¦ããä©ã ‡ãŠãñ ¹ãÆ‡ãŠ› ‡ãŠÀñØãã ãä•ãÔã ãä¦ããä©ã Ôãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãŠã ¹ããäÀãäÍãÓ› `Üã` ÊããØãî ãä‡ãŠ¾ãã Øã¾ãã ©ããý" (iii) ¹ããäÀãäÍãÓ› 1 ½ãñâ— (‡ãŠ) ‚ã¶ãìÞœñª 10 ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:- "10 '‚ããƒÃ †¹ãŠ ‚ããÀ †Ôã' 9, ãäÌã§ããè¾ã ãäÊãŒã¦ãñâ 1 •ã¶ãÌãÀãè 2018 ‡ãŠãñ ¾ãã „Ôã‡ãŠñ ºããª Ôãñ ¹ãÆãÀ½¼ã ÌãããäÓãÃ‡ãŠ ‚ãÌããä£ã Ôãñ ¹ãÆ¼ããÌããè Öõý Þãîâãä‡ãŠ „¹ã¾ãìÃ‡ã‹¦ã ½ãã¶ã‡ãŠ ‚ã¼ããè ¹ãÆ¼ããÌããè ¶ãÖãèâ Öõâ, ƒÔããäÊã† ƒÔã ½ãã¶ã‡ãŠ ‡ãŠñ ¹ããäÀ¥ãã½ãÔÌã:¹ã Öãñ¶ãñ ÌããÊãñ ÔãâÍããñ£ã¶ããñâ ‡ãŠãñ '‚ããƒÃ †¹ãŠ ‚ããÀ †Ôã' 1 ‡ãŠñ Ìã¦ãÃ½ãã¶ã ¹ããŸ ½ãñâ Ôããä½½ããäÊã¦ã ¶ãÖãèâ ãä‡ãŠ¾ãã Øã¾ãã Öõý ¦ã©ãããä¹ã, ¦ãª¶ãìÂ¹ããè ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 109, ãäÌã§ããè¾ã ãäÊãŒã¦ãñâ ‡ãŠãñ ‚ã¶¾ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãñâ ‡ãŠñ ¹ããäÀ¥ãã½ãÔÌãÁ¹ã Öãñ¶ãñ ÌããÊãñ ÔãâÍããñ£ã¶ããñâ ‡ãŠñ Ôãã©ã •ããÀãè ‡ãŠÀ ãäª¾ãã Øã¾ãã Öõý ¦ãª¶ãìÔããÀ, ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 109 ‡ãŠñ ¹ããäÀ¥ãã½ãÔÌãÁ¹ããè ÔãâÍããñ£ã¶ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 101 ½ãñâ Ôããä½½ããäÊã¦ã ‡ãŠÀ ãäÊã¾ãñ Øã¾ãñ Ööý" (Œã) ‚ã¶ãìÞœñª 12 ‡ãŠñ ¹ãÍÞãã¦ãá ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñªãñâ ‡ãŠãñ ‚ãâ¦ã:Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:— "13 ‚ãâ¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 40, ãä¶ãÌãñÍã Ôãâ¹ããä§ã` ÊããØã¦ã ½ããù¡Êã ¦ã©ãã „ãäÞã¦ã ½ãîÊ¾ã ½ããù¡Êã (‡ãŠìœ ¹ããäÀãäÔ©ããä¦ã¾ããñâ ‡ãŠãñ œãñÝ‡ãŠÀ) ªãñ¶ããñâ ‡ãŠãè ¹ãÆãÀâãä¼ã‡ãŠ ½ãã¶¾ã¦ãã ‡ãŠñ ºããª ãä¶ãÌãñÍã Ôãâ¹ããä§ã¾ããñâ ‡ãŠãè ½ãã¹ã ‡ãŠñ ãäÊã† ‚ã¶ãì½ããä¦ã ªñ¦ãã Öõý ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 40, ãä¶ãÌãñÍã Ôãâ¹ããä§ã ‡ãŠñÌãÊã ÊããØã¦ã ½ããù¡Êã ‡ãŠãè ‚ã¶ãì½ããä¦ã ªñ¦ãã Öõý ¹ããäÀ¥ãã½ãÔÌã:¹ã, ‚ã¶ãìÞœñª 30 ‡ãŠãñ ÔãâÍããñãä£ã¦ã ãä‡ãŠ¾ãã Øã¾ãã Öõ ¦ã©ãã ‚ã¶ãìÞœñª Üã7 (‡ãŠ) ‡ãŠãñ Ö›ã ãäª¾ãã Øã¾ãã Öõý 14. ‚ã¶ãìÞœñª Üã34-Üã35 ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 115, ØãÆãÖ‡ãŠãñâ ‡ãŠñ Ôãã©ã ‚ã¶ãìºãâ£ã Ôãñ Àã•ãÔÌã ¹ãÀ ÞãÞããÃ ‡ãŠÀ¦ãñ Ööý Þãâîãä‡ãŠ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 115 ‚ã¼ããè ¹ãÆ¼ããÌããè ¶ãÖãèâ Öõ, ƒÔããäÊã† ƒÔã ½ãã¶ã‡ãŠ ½ãñâ ƒ¶ã ‚ã¶ãìÞœñªãñâ ‡ãŠãñ Ôããä½½ããäÊã¦ã ¶ãÖãèâ ãä‡ãŠ¾ãã Øã¾ãã Öõý ¦ã©ãããä¹ã ‚ããƒÃ †¹ãŠ ‚ããÀ †Ôã 1 ‡ãŠãè ‚ã¶ãìÞœñª ÔãâŒ¾ãã‚ããñâ ‡ãŠñ Ôãã©ã ‡ãÆŠ½ãºã´¦ãã ºã¶ãã† ÀŒã¶ãñ ‡ãŠñ ãäÊã† ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 101 ‡ãŠãè ‚ã¶ãìÞœñª ÔãâŒ¾ãã‚ããñâ ‡ãŠãñ •ããÀãè ÀŒãã Øã¾ãã Öõý" 6. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 103`` ½ãñâ ‚ã¶ãìÞœñª 56 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:- "56 ¹ãÆãÀâãä¼ã‡ãŠ ½ãã¶¾ã¦ãã ‡ãŠñ „¹ãÀãâ¦ã ‚ããõÀ •ãºã ¦ã‡ãŠ ªããä¾ã¦Ìã ‡ãŠã ãä¶ã¹ã›ã¶ã ¶ãÖãèâ Öãñ •ãã¦ãã ¾ãã ÌãÖ Àªáª ¾ãã Ôã½ãã¹¦ã ¶ãÖãèâ Öãñ •ãã¦ãã, ‚ããä£ãØãÆÖ¥ã‡ãŠ§ããÃ †‡ãŠ Ì¾ããÌãÔãããä¾ã‡ãŠ Ôãâ¾ããñ•ã¶ã ½ãò ½ãã¶¾ã ‚ãã‡ãŠãäÔ½ã‡ãŠ ªããä¾ã¦Ìã ‡ãŠã ½ãã¹ã ãä¶ã½¶ããäÊããäŒã¦ã ½ãò •ããñ ÀããäÍã ‚ããä£ã‡ãŠ Öõ „Ôã ¹ãÀ ‡ãŠÀñØãã : (‡ãŠ) ÌãÖ ÀããäÍã •ããñ ãä‡ãŠ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 37 ‡ãñŠ ‚ã¶ãìÔããÀ ½ãã¶¾ã Öãñ¦ããè Öõ; ‚ããõÀ (Œã) ¹ãÆãÀâ¼ã ½ãò ½ãã¶¾ã ÀããäÍã ½ãò Ôãñ, ¾ããäª „¹ã¾ãì‡ã‹¦ã Öãñ, ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18, Àã•ãÔÌã ‡ãñŠ ‚ã¶ãìÔããÀ ½ãã¶¾ã ÔãâãäÞã¦ã ¹ããäÀÍããñ£ã¶ã ÀããäÍã ‡ãŠãñ Üã›ã‡ãŠÀ ÍãñÓã ÀããäÍã ý ¾ãÖ ‚ã¹ãñàãã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 109 ‡ãñŠ ‚ã¶ãìÔããÀ ÊãñŒãã ãä‡ãŠ¾ãã •ãã¶ãñ ÌããÊãñ ‚ã¶ãìºãâ£ããò ¹ãÀ ÊããØãî ¶ãÖãé Öãñ¦ããè Öõý" 7. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãâñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 104`` ½ãñâ:— (i) ‚ã¶ãìÞœñª 4 ½ãñâ ½ãª (‡ãŠ) ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ½ãª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:— ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 "(‡ãŠ) †‡ãŠ ãä¶ã½ããÃ¦ãã, ¡ãèÊãÀ ‚ã©ãÌãã ŒãìªÀã Ì¾ãã¹ããÀãè ´ãÀã ¹ãÆ¦¾ãàã :¹ã Ôãñ •ããÀãè „¦¹ããª ÌããÀâãä›¾ããâ (ªñŒãò ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18, Àã•ãÔÌã '†Ìãâ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 37, ¹ãÆãÌã£ãã¶ã, ‚ãã‡ãŠãäÔ½ã‡ãŠ ªããä¾ã¦Ìã †Ìãâ ‚ãã‡ãŠãäÔ½ã‡ãŠ ‚ãããäÔ¦ã¾ããâ )ý" (ii) ‚ã¶ãìÞœñª 4 ½ãñâ ½ãª (Øã) ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ½ãª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:— "(Øã) ‚ã¶ãìºãâ£ãã¦½ã‡ãŠ ‚ããä£ã‡ãŠãÀ ‚ã©ãÌãã ‚ã¶ãìºãâ£ãã¦½ã‡ãŠ ºãã£¾ã¦ãã†â •ããñ †‡ãŠ ØãõÀ-ãäÌã§ããè¾ã ½ãª ‡ãŠñ ¼ããÌããè „¹ã¾ããñØã ‚ã©ãÌãã „¹ã¾ããñØã ‡ãŠñ ‚ããä£ã‡ãŠãÀ („ªãÖÀ¥ã ‡ãñŠ ãäÊã† ‡ãìŠœ ÊããƒÔãòÔã ÍãìÊ‡ãŠ, Àãù¾ããäÊ›¾ããâ, ‚ãã‡ãŠãäÔ½ã‡ãŠ ¹ã›á›ã ¼ãìØã¦ãã¶ã ¦ã©ãã ƒÔããè ¹ãÆ‡ãŠãÀ ‡ãŠãè ‚ã¶¾ã ½ãªò) ¦ã©ãã ƒÔããè ¦ãÀÖ †‡ãŠ ãäÌã§ã ¹ã›á›ñ ½ãò ¹ã›á›ã£ããÀãè ‡ãŠãè Ôããä¸ããäÖ¦ã ‚ãÌããäÍãÓ› ½ãîÊ¾ã ØããÀâ›ãè ¹ãÀ ‚ãã‡ãŠãäÔ½ã‡ãŠ Ööý (ªñŒãò ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 17, ¹ã›á›ñ, ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18, Àã•ãÔÌã †Ìãâ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 38, ‚ã½ãî¦ãÃ ‚ãããäÔ¦ã¾ããâ)ý" (iii) ¹ããäÀãäÍãÓ› Œã ½ãñâ ,— (‡ãŠ) ‚ã¶ãìÞœñª Œã 7 ½ãñâ ½ãª (Œã) ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ½ãª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:— "Œã7 (Œã) ¾ããäª ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18, Àã•ãÔÌã ÊããØãî Öãñ¦ãã Öõ ¦ããñ ÔãñÌãã ¹ãÆªã¶ã‡ãŠ¦ããÃ ‡ãñŠ Àã•ãÔÌã ‡ãŠãñ ‡ãŠã¾ãÃ-¹ãîãä¦ãÃ ‡ãŠñ Ô¦ãÀ ¹ãÀ (‚ããõÀ ‚ã¶¾ã ãä¶ãÀ£ãããäÀ¦ã ½ãã¶ãªâ¡ãñâ ‡ãŠñ ‚ã£ããè¶ã) ½ãã¶¾ã¦ãã ªñØããý ÌãÖ ÒãäÓ›‡ãŠãñ¥ã ƒÔã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒâ¡ † †Ôã) ‡ãñŠ ‚ãâ¦ãØãÃ¦ã ¼ããè ÔÌããè‡ãŠã¾ãÃ Öõ •ããñ ÔãñÌãã ¹ãÆªã¶ã‡ãŠ¦ããÃ ‡ãŠãñ (i) ƒ¶ã ‚ã¶ãìºãâ£ããò ‡ãñŠ ãäÊã† ƒÔã‡ãŠãè ãäÌã²ã½ãã¶ã ÊãñŒãã ¶ããèãä¦ã¾ããò ‡ãŠãñ ¦ãºã ¦ã‡ãŠ •ããÀãè ÀŒã¶ãñ ‡ãŠãè ‚ã¶ãì½ããä¦ã ªñ¦ãã Öõ •ãºã ¦ã‡ãŠ Ìãñ ‚ã¶ãìÞœñª 14 ´ãÀã ãä¶ããäÓã® Ì¾ãÌãÖãÀ ½ãò ãäÊã¹¦ã ¶ã Öãñ ¦ã©ãã (ii) ƒÔã‡ãŠãè ÊãñŒãã ¶ããèãä¦ã¾ããò ½ãò Ôãì£ããÀ ‡ãñŠ ãäÊã† ‚ã¶ãì½ããä¦ã ªñ¦ãã Öõ ºãÍã¦ãñÃâ †ñÔãã ‚ã¶ãìÞœñª 22-30 ‡ãñŠ ´ãÀã ‚ã¶ãì½ããä¦ã Öõý" (Œã) ‚ã¶ãìÞœñª Œã 18 ½ãñâ ½ãª (•ã) ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ½ãª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:— "(•ã) „¦¹ããª ÌããÀâãä›¾ããâý ãä¶ã½ããÃ¦ãã, ¡ãèÊãÀ ‚ã©ãÌãã ŒãìªÀã Ì¾ãã¹ããÀãè ´ãÀã ºãñÞãñ Øã† ½ããÊã ‡ãñŠ ãäÊã† †‡ãŠ ªîÔãÀñ ¹ãàã ´ãÀã •ããÀãè „¦¹ããª ÌããÀâãä›¾ããâ ƒÔã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒâ¡ † †Ôã) ‡ãñŠ ‡ãŠã¾ãÃ àãñ¨ã ‡ãñŠ ‚ãâªÀ ‚ãã¦ããè Ööý ¦ã©ãããä¹ã, ãä¶ã½ããÃ¦ãã, ¡ãèÊãÀ ‚ã©ãÌãã ŒãìªÀã Ì¾ãã¹ããÀãè ´ãÀã Ôããè£ãñ •ããÀãè ‡ãŠãè Øã¾ããè „¦¹ããª ÌããÀâãä›¾ããâ ƒÔã‡ãñŠ ‡ãŠã¾ãÃ àãñ¨ã Ôãñ ºããÖÀ Öö ‡ã‹¾ããòãä‡ãŠ Ìãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ¦ã©ãã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 37 ‡ãñŠ ‡ãŠã¾ãÃàãñ¨ã ‡ãñŠ ‚ãâªÀ Ööý" (Øã) ‚ã¶ãìÞœñª Œã 21 ½ãñâ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:— "Œã 21 ¾ããäª ‚ã¶ãìÞœñª Œã 19 ½ãò Ìããä¥ãÃ¦ã ‚ã¶ãìºãâ£ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã¾ããò ‚ã©ãÌãã ãäÌã§ããè¾ã ªããä¾ã¦Ìããñâ ‡ãŠãñ Ôãðãä•ã¦ã ¶ãÖãé ‡ãŠÀ¦ãñ â Ööâ ¦ããñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ÊããØãî Öãñ¦ãã Öõý ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãñŠ ‚ãâ¦ãØãÃ¦ã ÔãñÌãã†â ªñ¶ãñ ÌããÊãñ Êãñ¶ã-ªñ¶ã Ôãâºã® Àã•ãÔÌã Êãñ¶ã-ªñ¶ã ¹ãîÀã Öãñ¶ãñ ‡ãŠãè ‚ãÌãÔ©ãã ‡ãŠã Ôãâª¼ãÃ ªñ‡ãŠÀ ½ãã¶¾ã¦ãã ¹ãÆã¹¦ã ‡ãŠÀ¦ãã Öõ ÌãÍã¦ãñÃ Êãñ¶ã-ªñ¶ã ‡ãŠñ ¹ããäÀ¥ãã½ã ‡ãŠãñ ãäÌãÍÌãÔã¶ããè¾ã :¹ã Ôãñ ¹ãÆã‡ã‹‡ãŠãäÊã¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõý" 8. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 105`` ½ãñâ ; — (i) ‚ã¶ãìÞœñª 26 ¦ã©ãã ƒÔã‡ãŠñ ÍããèÓãÃ ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:— "ãäºã‡ãÆŠãè ‡ãŠãè ¾ããñ•ã¶ãã ½ãñâ ¹ããäÀÌã¦ãÃ¶ã ‚ã©ãÌãã ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠãè ¾ããñ•ã¶ãã ½ãñâ ¹ããäÀÌã¦ãÃ¶ã 26 ¾ããäª ¹ãÆãä¦ãÓŸã¶ã ¶ãñ †‡ãŠ ‚ãããäÔ¦ã (‚ã©ãÌãã ãä¶ã¹ã›ã¶ã Ôã½ãîÖ) ‡ãŠãñ ãäºã‡ãÆŠãè ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãñŠ :¹ã ½ãñâ ‚ã©ãÌãã ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠñ :¹ã ½ãñâ ÌãØããèÃ‡ãŠð¦ã Öõ Êãñãä‡ãŠ¶ã „Ôã¶ãñ ‚ã¶ãìÞœñª 7-9 ½ãñâ (ãäºã‡ãÆŠãè ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãñŠ ÀŠ¹ã ½ãñâ) ‚ã©ãÌãã ‚ã¶ãìÞœñª 12 ‡ãŠ (ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã) ½ãñâ ãäª¾ãñ Øã¾ãñ ½ãã¶ãªâ¡ ¹ãîÀñ ¶ãÖãèâ ãä‡ãŠ¾ãñ Öö ¦ããñ ¹ãÆãä¦ãÓŸã¶ã ‚ãããäÔ¦ã (‚ã©ãÌãã ãä¶ã¹ã›ã¶ã Ôã½ãîÖ) ‡ãŠãñ ãäºã‡ãÆŠãè ‡ãñŠ ãäÊã† £ãããäÀ¦ã ‡ãñŠ :¹ã ½ãñâ ‚ã©ãÌãã ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ Á¹ã ½ãñâ (‡ãÆŠ½ãÍã:) ÌãØããèÃ‡ãŠð¦ã ‡ãŠÀ¶ãã ºãâª ‡ãŠÀ ªñØãã ý †ñÔããè ãäÔ©ããä¦ã ½ãñâ ¹ãÆãä¦ãÓŸã¶ã ƒÔã ¹ããäÀÌã¦ãÃ¶ã ‡ãŠã ÊãñŒãã ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† ‚ã¶ãìÞœñªãñâ 27-29 ½ãñâ ãäª¾ãñ Øã¾ãñ ãäªÍãã-ãä¶ãªÃñÍã ‡ãŠã ¹ããÊã¶ã ‡ãŠÀñØãã Êãñãä‡ãŠ¶ã ÌãÖ †ñÔãã ¦ãºã ¶ãÖãèâ ‡ãŠÀñØãã •ãºã ‚ã¶ãìÞœñª 26‡ãŠ ÊããØãî Öãñ¦ãã Öãñý" (ii) ‚ã¶ãìÞœñª 26 ‡ãŠñ ¹ãÍÞãã¦ãá ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ‚ãâ¦ã: Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:— "26‡ãŠ ¾ããäª ¹ãÆãä¦ãÓŸã¶ã †‡ãŠ ‚ãããäÔ¦ã (‚ã©ãÌãã ãä¶ã¹ã›ã¶ã Ôã½ãîÖ) ‡ãŠãñ Ôããè£ãñ ãäºã‡ãÆŠãè ‡ãŠñ ãäÊã† £ãããäÀ¦ã Öãñ¶ãñ Ôãñ ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã Öãñ¶ãñ ¦ã‡ãŠ ‚ã©ãÌãã Ôããè£ãñ ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã Öãñ¶ãñ Ôãñ, ãäºã‡ãÆŠãè ‡ãŠñ ãäÊã† £ãããäÀ¦ã Öãñ¶ãñ ¦ã‡ãŠ ¹ãì¶ãÃÌãØããèÃ‡ãŠð¦ã ‡ãŠÀ¦ãã Öõ, ¦ããñ „Ôã‡ãŠñ ÌãØããèÃ‡ãŠÀ¥ã ½ãñâ ¹ããäÀÌã¦ãÃ¶ã ‡ãŠãñ ãä¶ã¹ã›ã¶ã ‡ãŠãè ½ãîÊã ¾ããñ•ã¶ãã ‡ãŠãñ •ããÀãè ÀŒã¶ãã Ôã½ã¢ãã •ãã†Øããý ¹ãÆãä¦ãÓŸã¶ã: (‡ãŠ) ƒÔã ¹ããäÀÌã¦ãÃ¶ã ‡ãŠã ÊãñŒãã ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† ‚ã¶ãìÞœñª 27-29 ½ãñâ ãäª† Øã† ãäªÍãã ãä¶ãªñÃÍã ‡ãŠã ¹ããÊã¶ã ¶ãÖãèâ ‡ãŠÀñØããý ¹ãÆãä¦ãÓŸã¶ã ƒÔã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ½ãñâ ÌãØããèÃ‡ãŠÀ¥ã, ¹ãÆÔ¦ãìãä¦ã‡ãŠÀ¥ã ¦ã©ãã ½ãã¹ã¶ã ‡ãŠãè ‚ã¹ãñàãã‚ããñâ ‡ãŠãñ ÊããØãî ‡ãŠÀñØãã •ããñ ãä¶ã¹ã›ã¶ã ‡ãŠãè ¶ãƒÃ ãäÌããä£ã ‡ãŠñ ãäÊã† ÊããØãî Ööý (Œã) ‚ã¶ãìÞœñª 15 (¾ããäª ãäºã‡ãÆŠãè ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ :¹ã ½ãñâ ¹ãì¶ãÌãÃØããèÃ‡ãŠð¦ã Öõ ) ‚ã©ãÌãã 15‡ãŠ (¾ããäª ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ :¹ã ½ãñâ ¹ãì¶ãÃÌãØããèÃ‡ãŠð¦ã Öõ) ‡ãŠãè ‚ã¹ãñàãã‚ããñâ ‡ãŠñ ‚ã¶ãì¹ããÊã¶ã ´ãÀã ØãõÀ-ÞããÊãî ‚ãããäÔ¦ã (¾ãã ãä¶ã¹ã›ã¶ã Ôã½ãîÖ) ‡ãŠã ½ãã¹ã 6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ‡ãŠÀñØãã ¦ã©ãã ‚ã¶ãìÞœñªãñâ 20-25 ½ãñâ ‡ãŠãè ØãƒÃ ‚ã¹ãñàãã‚ããñâ ‡ãŠñ ‚ã¶ãì¹ããÊã¶ã ´ãÀã ØãõÀ-ÞããÊãî ‚ãããäÔ¦ã (¾ãã ãä¶ã¹ã›ã¶ã Ôã½ãîÖ) ‡ãŠãè ãäºã‡ãÆŠãè ÊããØã¦ããñâ/ãäÌã¦ãÀ¥ã ÊããØã¦ããñâ ‡ãŠãñ Üã›ã‡ãŠÀ „ãäÞã¦ã ½ãîÊ¾ã ½ãñâ ÖìƒÃ ãä‡ãŠÔããè ‡ãŠ›ãõ¦ããè (‡ãŠ½ããè) ¾ãã Ìãðãä® ‡ãŠãñ ½ãã¶¾ã¦ãã ªñØããý (Øã) ‚ã¶ãìÞœñª 8 ¦ã©ãã 12‡ãŠ ‡ãŠñ ‚ã¶ãìÔãÀ¥ã ½ãâñ ÌãØããèÃ‡ãŠÀ¥ã ‡ãŠãè ãä¦ããä©ã ½ãñâ ¹ããäÀÌã¦ãÃ¶ã ¶ãÖãèâ ‡ãŠÀñØããý ¾ããäª ‚ã¶ãìÞœñª 9 ½ãñâ ªãè ØãƒÃ Íã¦ãñÄ ¹ãîÀãè Öãñ •ãã¦ããè Öõâ ¦ããñ ¾ãÖ ãäºã‡ãÆŠãè ¹ãîÀãè Öãñ¶ãñ ¾ãã ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† ‚ã¹ãñãäàã¦ã ‚ãÌããä£ã ‡ãŠñ ãäÌãÔ¦ããÀ ‡ãŠãñ ºãããä£ã¦ã ¶ãÖãèâ ‡ãŠÀñØããý" (iii) ‚ã¶ãìÞœñª 27‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:— "27 ¹ãÆãä¦ãÓŸã¶ã †‡ãŠ ØãõÀ-ÞããÊãî ‚ãããäÔ¦ã (¾ãã ãä¶ã¹ã›ã¶ã Ôã½ãîÖ) ‡ãŠãñ ãäºã‡ãÆŠãè ‡ãñŠ ãäÊã† £ãããäÀ¦ã ‡ãñŠ :¹ã ½ãñâ ‚ã©ãÌãã ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ :¹ã ½ãñâ ÌãØããÃè‡ãŠð¦ã ‡ãŠÀ¶ãñ ‡ãŠãñ ºãâª ‡ãŠÀ¶ãñ ¹ãÀ (‚ã©ãÌãã ãäºã‡ãÆŠãè ‡ãñŠ ãäÊã† £ãããäÀ¦ã ‡ãñŠ :¹ã ½ãñâ ¾ãã ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ :¹ã ½ãñâ ÌãØããèÃ‡ãðŠ¦ã ãä¶ã¹ã›ã¶ã-Ôã½ãîÖ ½ãñâ Íãããä½ãÊã ‡ãŠÀ¶ãñ ‡ãŠãñ ºãâª ‡ãŠÀ ãä¶ã½¶ããäÊããäŒã¦ã ½ãñâ •ããñ ‡ãŠ½ã ÖãñØãã, „Ôã ¹ãÀ ½ãã¹ã ‡ãŠÀñØãã : (‡ãŠ) •ãºã ‚ãããäÔ¦ã (‚ã©ãÌãã ãä¶ã¹ã›ã¶ã Ôã½ãîÖ) ‡ãŠãñ ãäºã‡ãÆŠãè ‡ãñŠ ãäÊã† £ãããäÀ¦ã ‡ãñŠ :¹ã ½ãñâ ¾ãã ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ Á¹ã ½ãñâ ÌãØããèÃ‡ãðŠ¦ã ãä‡ãŠ¾ãã ©ãã, ¦ãºã „ÔãÔãñ ¹ãîÌãÃ ‚ãØãÆ¥ããè¦ã (‡ãŠõãäÀâØã) ÀããäÍã ‡ãŠãñ ãä‡ãŠÔããè ½ãîÊ¾ãÖÆãÔã, ¹ããäÀÍããñ£ã¶ã ‚ã©ãÌãã ¹ãì¶ã½ãîÃÊ¾ããâ‡ãŠ¶ã ½ãñâ ƒÔã ¦ãÀÖ Ôã½ãã¾ããñãä•ã¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõ Ìã ½ãã¶¾ã¦ãã ªãè •ãã¦ããè ½ãã¶ããñ ‚ãããäÔ¦ã (‚ã©ãÌãã ãä¶ã¹ã›ã¶ã Ôã½ãîÖ) ‡ãŠãñ ãäºã‡ãÆŠãè ‡ãñŠ ãäÊã† £ãããäÀ¦ã ‡ãñŠ :¹ã ½ãñâ ‚ã©ãÌãã ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ :¹ã ½ãñâ ÌãØããèÃ‡ãðŠ¦ã ãä‡ãŠ¾ãã Öãè ¶ãÖãèâ Øã¾ãã ; Öõ ¦ã©ãã (Œã) ãäºã‡ãÆŠãè ‚ã©ãÌãã ãäÌã¦ãÀ¥ã ¶ã ‡ãŠÀ¶ãñ ‡ãŠñ ºããª ‡ãŠñ ãä¶ã¥ãÃ¾ã ‡ãŠãè ãä¦ããä©ã ¹ãÀ ƒÔã‡ãŠãè ÌãÔãîÊããè ¾ããñØ¾ã ÀããäÍãý5" (iv) ‚ã¶ãìÞœñª 28 ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:— "28 ¹ãÆãä¦ãÓŸã¶ã ØãõÀ ÞããÊãî ‚ãããäÔ¦ã ‡ãŠãñ` •ããñ ãäºã‡ãÆŠãè ‡ãñŠ ãäÊã† £ãããäÀ¦ã ‡ãñŠ :¹ã ½ãñâ ‚ã©ãÌãã ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ :¹ã ½ãñâ ÌãØããèÃ‡ãŠð¦ã Öãñ¶ãñ Ôãñ ºãâª Öãñ •ãã¦ããè Öõ, ‚ãØãÆ¥ããè¦ã (‡ãŠõãäÀâØã) ÀããäÍã ‡ãŠñ ‚ã¹ãñãäàã¦ã Ôã½ãã¾ããñ•ã¶ã ‡ãŠãñ „Ôã ‚ãÌããä£ã ‡ãŠñ •ããÀãè ¹ããäÀÞããÊã¶ã Ôãñ Êãã¼ã ‚ã©ãÌãã Öããä¶ã6 ½ãñâ Ôããä½½ããäÊã¦ã ‡ãŠÀñØãã ãä•ãÔã½ãñâ ‚ã¶ãìÞœñª ‡ãÆŠ½ãÍã: 7-9 ‚ã©ãÌãã 12‡ãŠ ‡ãñŠ ½ãã¶ãªâ¡ ¹ãîÀñ ¶ãÖãèâ Öì† Ööý ãäºã‡ãÆŠãè ‡ãŠñ :¹ã ½ãñâ £ãããäÀ¦ã ½ãñâ ‚ã©ãÌãã ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ :¹ã ½ãñâ ÌãØããèÃ‡ãŠÀ¥ã ‡ãŠãè ºããª ‡ãŠãè ‚ãÌããä£ã¾ããñâ ‡ãŠñ ãäÌã§ããè¾ã ãäÌã¦ãÀ¥ããñâ ‡ãŠãñ ¦ãª¶ãìÔããÀ ÔãâÍããñãä£ã¦ã ãä‡ãŠ¾ãã •ãã¾ãñØãã ºãÍã¦ãñÃ ãä¶ã¹ã›ã¶ã Ôã½ãîÖ ‚ã©ãÌãã ØãõÀ ÞããÊãî Ôã½¹ããä§ã •ããñ ãäºãÌãÆŠãè ‡ãŠñ Á¹ã ½ãñâ ‚ã©ãÌãã ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ Á¹ã ½ãñâ ÌãØããèÃ‡ãŠð¦ã ãä‡ãŠ¾ãñ •ãã¶ãñ Ôãñ ºã¶ª Öãñ •ãã¦ããè Öõ †‡ãŠ ‚ã¶ãìÓãâØããè ¹ãÆãä¦ãÓŸã¶ã, Ôãâ¾ãì‡ã‹¦ã ¹ããäÀÞããÊã¶ã, Ôãâ¾ãì‡ã‹¦ã „²ã½ã, ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ã ¾ãã †‡ãŠ Ôãâ¾ãì‡ã‹¦ã „²ã½ã ¾ãã †‡ãŠ ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ã ½ãñâ ãäÖ¦ã ‡ãŠã †‡ãŠ ¼ããØã Öõý „Ôã Ôã½ãã¾ããñ•ã¶ã ‡ãŠãñ Êãã¼ã ¦ã©ãã Öããä¶ã ‡ãñŠ ãäÌãÌãÀ¥ã ½ãñâ „Ôããè ÍããèÓãÃ ½ãñâ ¹ãÆÔ¦ãì¦ã ‡ãŠÀñØãã •ãõÔãñãä‡ãŠ ‚ã¶ãìÞœñª 37 ‡ãñŠ ‚ã¶ãìÔããÀ ½ãã¶¾ã †‡ãŠ Êãã¼ã ‚ã©ãÌãã Öããä¶ã ‡ãŠãñ, ¾ããäª ‡ãŠãñƒÃ Öõ, ¹ãÆÔ¦ãì¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõ ý" (v) ‚ã¶ãìÞœñª 29 ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:— "29 cÍã¦ãÄñ †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ãäºã‡ãÆŠãè ‡ãñŠ ãäÊã† £ãããäÀ¦ã ‡ãñŠ :¹ã ½ãñâ ÌãØããèÃ‡ãŠð¦ã †‡ãŠ ãä¶ã¹ã›ã¶ã Ôã½ãîÖ Ôãñ †‡ãŠ ‚ãããäÔ¦ã ‚ã©ãÌãã ªããä¾ã¦Ìã ‡ãŠãñ Ö›ã¦ãã Öõ, ¦ããñ ãä¶ã¹ã›ã¶ã Ôã½ãîÖ ‡ãŠãè ÍãñÓã ‚ãããäÔ¦ã ¦ã©ãã ªããä¾ã¦Ìã, ãä•ãÔãñ ºãñÞãã •ãã¶ãã Öõ, †‡ãŠ Ôã½ãîÖ ‡ãñŠ :¹ã ½ãñâ ½ãã¹ã •ããÀãè ÀÖñØãã cÍã¦ãÄñ Ôã½ãîÖ ‚ã¶ãìÞœñª 7-9 ‡ãñŠ ½ãã¶ãªâ¡ ‡ãŠãñ ¹ãîÀã ‡ãŠÀ¦ãã Öõý ¾ããäª †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ Á¹ã ½ãñâ ÌãØããèÃ‡ãŠð¦ã ãä¶ã¹ã›ã¶ã Ôã½ãîÖ Ôãñ †‡ãŠ ‚ãããäÔ¦ã ¾ãã ªããä¾ã¦Ìã ‡ãŠãñ Ö›ã ªñ¦ãã Öõ ¦ããñ ãä¶ã¹ã›ã¶ã Ôã½ãîÖ ‡ãŠãè ãäÌã¦ããäÀ¦ã ‡ãŠãè •ãã¶ãñ ÌããÊããè ÍãñÓã ‚ãããäÔ¦ã¾ããñâ †Ìãâ ªããä¾ã¦Ìããñâ ‡ãŠãñ ‡ãŠñÌãÊã Ôã½ãîÖ ‡ãŠñ :¹ã ½ãñâ ½ãã¹ãã •ãã¶ãã •ããÀãè ÀÖñØãã cÍã¦ãÄñ ÌãÖ Ôã½ãîÖ ‚ã¶ãìÞœñª 12‡ãŠ ½ãñâ ãäª† Øã† ½ãã¶ãªâ¡ ‡ãŠãñ ¹ãîÀã ‡ãŠÀ¦ãã Öõý ‚ã¶¾ã©ãã, Ôã½ãîÖ ‡ãŠãè ÍãñÓã ØãõÀ ÞããÊãî ‚ãããäÔ¦ã¾ããâ, •ããñ Ì¾ããä‡ã‹¦ãØã¦ã ÀŠ¹ã Ôãñ ãäºã‡ãÆŠãè ‡ãñŠ ãäÊã† £ãããäÀ¦ã ‚ãããäÔ¦ã ‡ãñŠ :¹ã ½ãñâ ‚ã©ãÌãã ÔÌãããä½ã¾ããñâ ½ãñâ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ :¹ã ½ãñâ ÌãØããèÃ‡ãŠð¦ã ½ãã¶ãªâ¡ ‡ãŠãñ ¹ãîÀã ‡ãŠÀ¦ããè Öõ „Ôã ãä¦ããä©ã ¹ãÀ Ì¾ããä‡ã‹¦ãØã¦ã :¹ã Ôãñ „Ôã‡ãŠãè ‚ãØãÆ¥ããè¦ã (‡ãŠõãäÀâØã) ÀããäÍã ¦ã©ãã ãäºã‡ãÆŠãè ‡ãŠãè ÊããØã¦ã (¾ãã ãäÌã¦ãÀ¥ã ‡ãŠÀ¶ãñ ‡ãŠãè ÊããØã¦ã) ‡ãŠãñ Üã›ã‡ãŠÀ „ãäÞã¦ã ½ãîÊ¾ã, ƒ¶ã ªãñ¶ããò ½ãò •ããñ ‡ãŠ½ã Öõ, „Ôã ¹ãÀ ½ãã¹ãã •ãã¾ãñØãã ý ‡ãŠãñƒÃ ¼ããè ØãõÀ ÞããÊãî ‚ãããäÔ¦ã, •ããñ fcfcfcfc‡ãÆŠãè ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ :¹ã ½ãñâ ½ãã¶ãªâ¡ ‡ãŠãñ ¹ãîÀã ¶ãÖãèâ ‡ãŠÀ¦ããè ¦ããñ ÌãÖ ‚ã¶ãìÞœñª 26 ‡ãŠñ ‚ã¶ãìÔããÀ ãäºã‡ãÆŠãè ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ :¹ã ½ãñâ ÌãØããèÃ‡ãŠð¦ã Öãñ¶ããè ºãâª Öãñ •ãã†ØããèýØãõÀ ÞããÊãî ‚ãããäÔ¦ã •ããñ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ :¹ã ½ãñâ ½ãã¶ãªâ¡ ‡ãŠãñ ¹ãîÀã ¶ãÖãèâ ‡ãŠÀ¦ããè Öõ ¦ããñ ÌãÖ ‚ã¶ãìÞœñª 26 ‡ãŠñ ‚ã¶ãìÔããÀ ãäÌã¦ãÀ¥ã ‡ãŠñ ãäÊã† £ãããäÀ¦ã ‡ãŠñ :¹ã ½ãñâ ÌãØããèÃ‡ãŠð¦ã Öãñ¶ããè ºãâª Öãñ •ãã¾ãñØããèý" 9. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãâñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 107`` ½ãñâ;— (i) ‚ã¶ãìÞœñª 5‡ãŠ ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:— 5 ¾ããäª ØãõÀ ÞããÊãî ‚ãããäÔ¦ã †‡ãŠ ¶ã‡ãŠª Ôãð•ã¶ã ƒ‡ãŠãƒÃ ‡ãŠã ¼ããØã Öõ, ƒÔã‡ãŠãè ÌãÔãîÊããè ¾ããñØ¾ã ÀããäÍã Öãè ‚ãØãÆ¥ããè¦ã (‡ãŠõãäÀâØã) ÀããäÍã Öõ ãä•ãÔãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 36 ‡ãñŠ ‚ã¶ãìÔããÀ „Ôã ¶ã‡ãŠª Ôãð•ã¶ã ƒ‡ãŠãƒÃ Ôãñ „¦¹ã¶¶ã ãä‡ãŠÔããè àããä¦ãØãÆÔ¦ã¦ãã Öããä¶ã ‡ãñŠ ‚ããÌãâ›¶ã ‡ãñŠ ¹ãÍÞãã¦ãá ½ãã¶¾ã¦ãã ªãè Øã¾ããè Öõý 6 •ãºã ¦ã‡ãŠ ‚ãããäÔ¦ã, †‡ãŠ Ôã½¹ããä§ã, Ôãâ¾ãâ¨ã ¦ã©ãã „¹ãÔ‡ãŠÀ ‚ã©ãÌãã ‚ã½ãî¦ãÃ ‚ãããäÔ¦ã ¶ãÖãâè Öõ ãä•ãÔãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 16 ‚ã©ãÌãã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 38 ‡ãñŠ ‚ã¶ãìÔãÀ¥ã ½ãò ãäºã‡ãÆŠãè ‡ãñŠ ãäÊã† £ãããäÀ¦ã ‡ãñŠ :¹ã ½ãò ÌãØããèÃ‡ãŠð¦ã Ôãñ ¹ãîÌãÃ ¹ãì¶ã: ½ãîÊ¾ããâãä‡ãŠ¦ã ãä‡ãŠ¾ãã Øã¾ãã Öõ, „Ôã ½ãã½ãÊãñ ½ãò, Ôã½ãã¾ããñ•ã¶ã ‡ãŠãñ ¹ãì¶ã: ½ãîÊ¾ããâ‡ãŠ¶ã ‡ãŠãè Ìãðãä® ‚ã©ãÌãã ‡ãŠ½ããè ‡ãñŠ :¹ã ½ãò ½ãã¶ãã •ãã¾ãñØãã ý ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 7 "5‡ãŠ ‚ã¶ãìÞœñª 35‡ãŠ - 35¤ ½ãò ¨ãÉ¥ã •ããñãäŒã½ã ‡ãŠãè ¹ãÆ‡ãŠ›¶ã ‚ã¹ãñàãã†â „¶ã ‚ããä£ã‡ãŠãÀãò ¹ãÀ ÊããØãî Öãñ¦ããè Öö ãä•ã¶Öò ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18, Àã•ãÔÌã, ¾ãÖ ãäÌããä¶ããäªÃÓ› ‡ãŠÀ¦ãã Öõ ãä‡ãŠ „¶ã‡ãŠã ÊãñŒãã àããä¦ãØãÆÔ¦ã¦ãã ‡ãŠñ Êãã¼ããñâ ¾ãã Öããä¶ã¾ããò ‡ãŠãè ½ãã¶¾ã¦ãã ‡ãñŠ ¹ãÆ¾ããñ•ã¶ã ‡ãñŠ ãäÊã† ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 109 ‡ãŠã ‚ã¶ãìÔãÀ¥ã ãä‡ãŠ¾ãã •ãã¦ãã Öõý ƒ¶ã ‚ã¶ãìÞœñªãò ½ãò ãäÌã§ããè¾ã ‚ãããäÔ¦ã¾ããñâ ¾ãã ãäÌã§ããè¾ã ãäÊãŒã¦ããò ‡ãñŠ ¹ãÆãä¦ã ‡ãŠãñƒÃ Ôãâª¼ãÃ ƒ¶ã ‚ããä£ã‡ãŠãÀãò ½ãò ¦ãºã ¦ã‡ãŠ Íãããä½ãÊã ÀÖòØãñ •ãºã ¦ã‡ãŠ ‚ã¶¾ã©ãã ãäÌããä¶ããäªÃÓ› ¶ãÖãé ãä‡ãŠ¾ãã Øã¾ãã Öãñý" (ii) ‚ã¶ãìÞœñª 21 ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "21 ¼ããÀ¦ããè¾ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 1, ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããò ‡ãŠã ¹ãÆÔ¦ãìãä¦ã‡ãŠÀ¥ã ‡ãñŠ ‚ã¶ãìÞœñª 117 ‡ãñŠ ‚ã¶ãìÔããÀ, †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ‚ã¹ã¶ããè ½ãÖ¦Ìã¹ãî¥ãÃ ÊãñŒãã-¶ããèãä¦ã¾ããò ‡ãŠã ¹ãÆ‡ãŠ›¶ã ‡ãŠÀ¦ãã Öõ ãä•ãÔã½ãñâ ÌãÖ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããñâ ‡ãŠãñ ¦ãõ¾ããÀ ‡ãŠÀ¶ãñ ½ãò ¹ãÆ¾ãì‡ã‹¦ã ½ãã¹ã ‚ãã£ããÀ (‚ãã£ããÀãñâ) ÔããäÖ¦ã ¦ã©ãã ‚ã¶¾ã ¹ãÆ¦¾ãì‡ã‹¦ã ÊãñŒãã ¶ããèãä¦ã¾ããò ‡ãŠãñ ¹ãÆ‡ãŠ› ‡ãŠÀ¦ãã Öõ •ããñ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããò ‡ãŠãñ Ôã½ã¢ã¶ãñ ‡ãñŠ ãäÊã† ¹ãÆãÔãâãäØã‡ãŠ Öãñ¦ããè Ööý" (iii) ¹ããäÀãäÍãÓ› Œã ½ãñâ :- (‡ãŠ) ‚ã¶ãìÞœñª Œã 5 ½ãñâ ¹ãÆãÀãä½¼ã‡ãŠ ‚ã¶ãìÞœñª ½ãñâ, •ããñ ``‚ã¶ãìÞœñª 21 ½ãñâ `` Ôãñ ¹ãÆãÀ½¼ã Öãñ‡ãŠÀ, ``Íãããä½ãÊã ãä‡ãŠ¾ãã •ãã Ôã‡ãŠ¦ãã Öõ:`` ¹ãÀ Ôã½ãã¹¦ã Öãñ¦ãã Öõ, „Ôãñ ÍããèÓãÃ ÔããäÖ¦ã ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "Œã 5 ‚ã¶ãìÞœñª 21 ½ãò ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããò ‡ãŠãñ ¦ãõ¾ããÀ ‡ãŠÀ¶ãñ ¦ã©ãã ¹ãÆ¾ãì‡ã‹¦ã ‚ã¶¾ã ÊãñŒããØã¦ã ¶ããèãä¦ã¾ããò ½ãò ¹ãÆ¾ãì‡ã‹¦ã ½ãã¹ã ‚ãã£ããÀ (‚ã©ãÌãã ‚ãã£ããÀãñâ) ‡ãñŠ ¹ãÆ‡ãŠ›¶ã ‡ãŠãè ‚ã¹ãñàãã ‡ãŠãè Øã¾ããè Öõ •ããñ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããò ‡ãŠãñ Ôã½ã¢ã¶ãñ ‡ãñŠ ãäÊã† ¹ãÆÔãâããäØã‡ãŠ Öõâý ãäÌã§ããè¾ã ãäÊãŒã¦ããñâ ‡ãñŠ ãäÊã†, ƒÔã ¹ãÆ‡ãŠãÀ ‡ãñŠ ¹ãÆ‡ãŠ›¶ã ½ãò ãä¶ã½¶ããäÊããäŒã¦ã ‡ãŠãñ Íãããä½ãÊã ãä‡ãŠ¾ãã •ãã Ôã‡ãŠ¦ãã Öõ : (Œã) ‚ã¶ãìÞœñª Œã 5 ½ãñâ ‚ããä¶¦ã½ã ‚ã¶ãìÞœñª ½ãñâ, •ããñ ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 1 ‡ãŠñ ‚ã¶ãìÞœñª 122 ½ãñâ `` Ôãñ ¹ãÆãÀ½¼ã Öãñ‡ãŠÀ, ``½ãÖ§Ìã¹ãî¥ãÃ ¹ãÆ¼ããÌã ÀÖã Öõ `` ¹ãÀ Ôã½ãã¹¦ã Öãñ¦ãã Öõ, „Ôãñ ÍããèÓãÃ ÔããäÖ¦ã ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒâ¡ † †Ôã) 1 ‡ãñŠ ‚ã¶ãìÞœñª 122 ½ãò ¹ãÆãä¦ãÓŸã¶ããñâ Ôãñ ¾ãÖ ‚ã¹ãñàãã ‡ãŠãè •ãã¦ããè Öõ ãä‡ãŠ Ìãñ ½ãÖ¦Ìã¹ãî¥ãÃ ¶ããèãä¦ã¾ããò ¾ãã ‚ã¶¾ã ãä›¹¹ããä¥ã¾ããñâ ½ãñâ ¹ãÆã‡ã‹‡ãŠÊã¶ããò ‡ãŠãñ Íãããä½ãÊã ‡ãŠÀ¶ãñ ‡ãñŠ ‚ãÊããÌãã „¶ã ãä¶ã¥ãÃ¾ããñâ ‡ãŠã ¹ãÆ‡ãŠ›¶ã ‡ãŠÀâñ •ããñ ¹ãÆºãâ£ã¶ã ¶ãñ ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãè ÊãñŒãã ¶ããèãä¦ã¾ããò ‡ãŠãñ ÊããØãî ‡ãŠÀ¶ãñ ‡ãŠãè ¹ãÆãä‰ãŠ¾ãã ½ãò ãäÊã¾ãñ Øã¾ãñ Öö, ‚ããõÀ „¶ã‡ãŠã ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããò ½ãò ½ãã¶¾ã ÀããäÍã¾ããñâ ¹ãÀ ‡ã‹¾ãã ½ãÖ¦Ìã¹ãî¥ãÃ ¹ãÆ¼ããÌã ÀÖã Öõý" (Øã) ‚ã¶ãìÞœñª Œã 30 ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "Œã 30 †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãè ‚ã¶¦ããäÀ¦ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã ½ãò ãä¶ãÀ¶¦ãÀ ÔãâãäÊã¹¦ã¦ãã ¶ãÖãé Öãñ¦ããè Öõ, ¾ããäª ‚ã¶¦ãÀ¥ã ‡ãñŠ ¼ããØã ‡ãñŠ Â¹ã ½ãò,ÌãÖ ¶ã ¦ããñ ‚ã¶¦ããäÀ¦ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã ½ãò ‚ãâ¦ããä¶ãÃãäÖ¦ã ‡ãŠãñƒÃ ‚ã¶ãìºãâ£ãã¦½ã‡ãŠ ‚ããä£ã‡ãŠãÀãò ¾ãã ºãã£¾ã¦ãã‚ããò ‡ãŠãñ £ããÀ¥ã ‡ãŠÀ¦ãã Öõ ‚ããõÀ ¶ã Öãè ‚ã¶¦ããäÀ¦ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã Ôãñ Ôãâºãâãä£ã¦ã ãä‡ãŠ¶Öãèâ ¶ã† ‚ã¶ãìºãâ£ãã¦½ã‡ãŠ ‚ããä£ã‡ãŠãÀãò ¾ãã ºãã£¾ã¦ãã‚ããò ‡ãŠãñ ‚ããä£ãØãÆÖ¥ã ‡ãŠÀ¦ãã Öõý ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãè ‚ãâ¦ããäÀ¦ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã ½ãò ãä¶ãÀ¶¦ãÀ ÔãâãäÊã¹¦ã¦ãã ¶ãÖãé Öãñ¦ããè Öõ ¾ããäª ƒÔãñ ¶ã ¦ããñ ‚ã¶¦ããäÀ¦ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã ‡ãñŠ ¼ããÌããè ‡ãŠã¾ãÃ-ãä¶ãÓ¹ããª¶ããò ½ãò ‚ããä¼ãÂãäÞã Öãñ¦ããè Öõ ‚ããõÀ ¶ã ¼ããäÌãÓ¾ã ½ãò ãä‡ãŠÔããè ¼ããè ¹ããäÀãäÔ©ããä¦ã¾ããò ½ãò ‚ã¶¦ããäÀ¦ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã ‡ãñŠ Ôãâºãâ£ã ½ãò ãä‡ãŠ¶Öãèâ ¼ãìØã¦ãã¶ããò ‡ãŠã „§ãÀªããä¾ã¦Ìã Öãñ¦ãã ÖõýƒÔã Ôãâª¼ãÃ ½ãñâ `¼ãìØã¦ãã¶ã` Íãºª ‡ãŠñ ‚ã©ãÃ ½ãñâ ‚ãâ¦ããäÀ¦ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã ‡ãŠñ „¶ã ¶ã‡ãŠªãè ¹ãÆÌããÖ ‡ãŠãñ Ôããä½½ããäÊã¦ã ¶ãÖãèâ ãä‡ãŠ¾ãã •ãã¦ãã Öõ ãä•ã¶Öñâ ¹ãÆãä¦ãÓŸã¶ã †‡ãŠ¨ã ‡ãŠÀ¦ãã Öõ ¦ã©ãã „¶Öñâ ¹ãÆãä¦ãÓŸã¶ã ‚ã¶¦ããäÀãä¦ã ‡ãŠãñ ¹ãÆñãäÓã¦ã ‡ãŠÀ¶ãã ‚ã¹ãñãäàã¦ã Öãñ¦ãã Öõý" (Üã) ‚ã¶ãìÞœñª Œã 30 ‡ãŠñ ¹ãÍÞãã¦ãá ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ‚ãâ¦ã:Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "Œã30‡ãŠ †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã •ãºã ãäÌã§ããè¾ã ‚ãããäÔ¦ã ‡ãŠã ‚ã¶¦ãÀ¥ã ‡ãŠÀ¦ãã Öõ ‚ããõÀ „Ôã ãäÌã§ããè¾ã ‚ã¹ã¾ãÌã ÔãñÌãã ‡ãŠñ ‚ããä£ã‡ãŠãÀ ‡ãŠãñ ¹ãÆãä¦ãÓŸã¶ã ÌãÖ ÍãìÊ‡ãŠ ‡ãŠñ Á¹ã ½ãñâ „ªãÀÖÀ¥ã ‡ãŠñ ãäÊã† ÔãñÌãã ‚ã¶ãìºãâ£ã ½ãñâ Ôãf½½ããäÊã¦ã ‡ãŠÀ¦ãã Öõý ÔãìÀãäàã¦ã ÀŒã Êãñ¦ãã Öõý ¹ãÆãä¦ãÓŸã¶ã ‚ã¶ãìÞœñª 42Øã ¦ã©ãã Œã30 ‡ãŠñ ãäªÍãããä¶ãªÃñÍã ‡ãŠñ ‚ã¶ãìÔããÀ ¹ãÆ‡ãŠ›¶ã ‚ã¹ãñàãã‚ããñâ ‡ãŠñ ¹ãÆ¾ããñ•ã¶ã ‡ãŠñ ãäÊã† ÔãñÌãã ‡ãŠÀãÀ ‡ãŠñ ¹ããäÀ¥ãã½ãÔÌãÁ¹ã ‚ã¶¦ããäÀ¦ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã ½ãñâ ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãè ãä¶ãÀ¶¦ãÀ ÔãâãäÊã¹¦ã¦ãã Öõ ¾ãã ¶ãÖãé ¾ãÖ ãä¶ã¥ãÃ¾ã ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† ÌãÖ ÔãñÌãã ‚ã¶ãìºãâ£ã ‡ãŠã ½ãîÊ¾ããâ‡ãŠ¶ã ‡ãŠÀ¦ãã Öõý „ªãÖÀ¥ã ‡ãŠñ ãäÊã†, ¹ãÆ‡ãŠ›¶ã ‚ã¹ãñàãã‚ããñâ ‡ãŠñ ¹ãÆ¾ããñ•ã¶ã Ôãñ ‚ãâ¦ããäÀ¦ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã ½ãñâ ÔãñÌãã ¹ãÆªã¦ãã ‡ãŠãè ãä¶ãÀ¶¦ãÀ ÔãâãäÊã¹¦ã¦ãã ÖãñØããè, ¾ããäª ‚ã¶¦ããäÀ¦ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã †‡ãŠ¨ã ãä‡ãŠ¾ãñ Øã¾ãñ ÔãñÌãã ÍãìÊ‡ãŠ ¾ãã ¶ã‡ãŠªãè ¹ãÆÌããÖ ‡ãŠñ Ôã½ã¾ã ¹ãÀ ãä¶ã¼ãÃÀ Öãñ¦ãã Öõý ƒÔããè ¹ãÆ‡ãŠãÀ, ¹ãÆ‡ãŠ›¶ã ‚ã¹ãñàãã‚ããñâ ‡ãŠñ „ªñÍ¾ã ‡ãŠñ ãäÊã† †‡ãŠ ÔãñÌãã ¹ãÆªã¦ãã ‡ãŠãè ãä¶ãÀ¶¦ãÀ ÔãâãäÊã¹¦ã¦ãã Öãñ¦ããè Öõ, ¾ããäª ‚ã¶¦ããäÀ¦ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã ‡ãŠñ ØãõÀ-ãä¶ãÓ¹ããª¶ã ‡ãŠñ ‡ãŠãÀ¥ã ãä¶ããäÍÞã¦ã ÍãìÊ‡ãŠ ¹ãî¥ãÃ¦ã: ¹ãÆª§ã (‚ãªã) ¶ãÖãè ÖãñØããý ƒ¶ã „ªãÖÀ¥ããñâ ½ãñâ ‚ãâ¦ããäÀ¦ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã ‡ãŠñ ¼ããÌããè ãä¶ãÓ¹ããª¶ã ½ãñâ ÔãñÌãã ¹ãÆªã¦ãã ‡ãŠã ãäÖ¦ã ãä¶ããäÖ¦ã Öãñ¦ãã Öõý ¾ãÖ ãä¶ã£ããÃÀ¥ã ƒÔããäÊã† ‚ãÊãØã Öãñ¦ãã Öõ ‡ã‹¾ããâãä‡ãŠ ƒÔãÔãñ ¹ãÆã¹¦ã Öãñ¶ãñ ÌããÊãã ÍãìÊ‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãñ ÔãñÌãã ãä¶ãÓ¹ããª¶ã ‡ãŠñ ãäÊã† ¹ã¾ããÃ¹¦ã Á¹ã Ôãñ àããä¦ã¹ãîãä¦ãÃ ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† ¹ãÆ¦¾ãããäÍã¦ã Öõý" (iv) ‚ã¶ãìÞœñª 2 ‡ãŠñ ãäÊã† ¹ããäÀãäÍãÓ› `Øã` ½ãñâ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "2 ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ½ãñâ Ôã½ãããäÌã› ¹ããäÀãäÍãÓ› `‡ãŠ` ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â " 8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 10. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 109`` ½ãñâ;- (i) ‚ã¶ãìÞœñª 2.1 ½ãñâ ½ãª (šã) ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:— "(šã) ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ¦ã©ãã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18, Àã•ãÔÌã ‡ãŠñ ‡ãŠã¾ãÃàãñ¨ã ‡ãŠñ ‚ãâ¦ãØãÃ¦ã ‚ããä£ã‡ãŠãÀãñâ †Ìãâ ckckckck£¾ã¦ãã‚ããñâ ‡ãŠã, Êãñãä‡ãŠ¶ã „¶Öñâ œãñ¡‡ãŠÀ •ããñ ƒ¶ã ½ãã¶ã‡ãŠãñâ ½ãñâ ãäÌããä¶ããäªÃÓ› Öö, ãäÌã§ããè¾ã ãäÊãŒã¦ããñâ ‡ãŠã, Êãñãä‡ãŠ¶ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11 ¦ã©ãã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18, ½ãñâ ãäÌããä¶ããäªÃÓ› Öö, ‡ãŠãñ ÊãñŒãã ƒÔã ½ãã¶ã‡ãŠ ‡ãŠñ ‚ã¶ãìÔããÀ ãä‡ãŠ¾ãã •ãã¦ãã Öõý" (ii) ‚ã¶ãìÞœñª 2.2 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "2.2 ƒÔã ½ãã¶ã‡ãŠ ‡ãŠãè àããä¦ãØãÆÔ¦ã¦ãã ‚ã¹ãñàãã†â „¶ã ‚ããä£ã‡ãŠãÀãñâ ‡ãŠñ ãäÊã† ÊããØãî ÖãñâØããè •ããñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11 †Ìãâ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ½ãñâ ãäÌããä¶ããäªÃÓ› Öö ‚ããõÀ ãä•ã¶ã‡ãŠã ÊãñŒãã àããä¦ãØãÆÔ¦ã¦ãã Öããä¶ã¾ããñâ ¾ãã Êãã¼ããñâ ‡ãŠãè ½ãã¶¾ã¦ãã ‡ãŠñ ¹ãÆ¾ããñ•ã¶ããñâ ‡ãŠñ ãäÊã† ãä‡ãŠ¾ãã •ãã¦ãã Öõý" (iii) ‚ã¶ãìÞœñª 4. 2.1 ½ãñâ ½ãª (Øã) ½ãñâ, „¹ã½ãª (ii) ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã „¹ã-½ãª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "(ii) ¹ãÆãÀãä½¼ã‡ãŠ ½ãã¶¾ã ÀããäÍã (ªñŒãñâ ‚ã¶ãìÞœñª 5.1.1) ½ãñâ Ôãñ, •ãºã „¹ã¾ãì‡ã‹¦ã Öãñ, ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãŠñ ãäÔã®ã¶¦ããñâ ‡ãŠñ ‚ã¶ãìÔããÀ ½ãã¶¾ã ‚ãã¾ã ‡ãŠãè ÔãâÞã¾ããè ÀããäÍã Üã›ã‡ãŠÀý" (iv) ‚ã¶ãìÞœñª 4. 2.1 ½ãñâ ½ãª (Üã) ½ãñâ, „¹ã½ãª (ii) ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã „¹ã-½ãª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "(ii) ¹ãÆãÀâãä¼ã‡ãŠ ½ãã¶¾ã ÀããäÍã (ªñŒãñâ ‚ã¶ãìÞœñª 5.1.1) ½ãñâ Ôãñ, •ãºã „¹ã¾ãì‡ã‹¦ã Öãñ, ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãŠñ ãäÔã®ã¶¦ããñâ ‡ãŠñ ‚ã¶ãìÔããÀ ½ãã¶¾ã ‚ãã¾ã ‡ãŠãè ÔãâÞã¾ããè ÀããäÍã Üã›ã‡ãŠÀý" (v) ‚ã¶ãìÞœñª 5.1.1 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "5.1.1 ¹ãÆãÀãä½¼ã‡ãŠ ½ãã¶¾ã¦ãã ¹ãÀ, ¹ãÆãä¦ãÓŸã¶ã, †ñÔãñ ½ãã½ãÊãñ ½ãñâ •ãºã ãäÌã§ããè¾ã ‚ãããäÔ¦ã ¾ãã ãäÌã§ããè¾ã ªããä¾ã¦Ìã Êãã¼ã ¾ãã Öããä¶ã ‡ãŠñ ½ãã£¾ã½ã Ôãñ „ãäÞã¦ã ½ãîÊ¾ã ¹ãÀ ¶ãÖãèâ Öõ, ãäÌã§ããè¾ã ‚ãããäÔ¦ã ¾ãã ãäÌã§ããè¾ã ªããä¾ã¦Ìã ‡ãŠã ƒÔã‡ãŠñ „ãäÞã¦ã ½ãîÊ¾ã ½ãñâ Ôãñ „¶ã Êãñ¶ã-ªñ¶ã ÊããØã¦ããñâ ‡ãŠã ½ãîÊ¾ã •ããñ¡‡ãŠÀ ¾ãã Üã›ã‡ãŠÀ ½ãã¹ã ‡ãŠÀñØãã •ããñ ãäÌã§ããè¾ã ‚ãããäÔ¦ã ¾ãã ãäÌã§ããè¾ã ªããä¾ã¦Ìã ‡ãŠñ ‚ããä£ãØãÆÖ¥ã ¾ãã ãä¶ãØãÃ½ã ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† ¹ãÆ¦¾ãàã Â¹ã Ôãñ Ôã½ºãâãä£ã¦ã Öõâý" (vi) "‚ã¶ãìÞœñª 5.1.3 ‡ãŠã Êããñ¹ã ãä‡ãŠ¾ãã •ãã†Øãã *" (vii) ‚ã¶ãìÞœñª 5.5.1 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "5.5.1 ¹ãÆãä¦ãÓŸã¶ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã ¹ãÀ, ãä•ãÔãñ ‚ã¶ãìÞœñª 4.1.2 ¾ãã 4.1.2 ‡ãŠ ‡ãŠñ ‚ã¶ãìÔããÀ ½ãã¹ãã •ãã¦ãã Öõ ¹ãÆ¦¾ãããäÍã¦ã ¨ãÉ¥ã Öããä¶ã¾ããñâ ‡ãŠñ ãäÊã† Öããä¶ã ãäÀ¾ãã¾ã¦ã, ¹ã›á›ã Ôãñ ¹ãÆã¹¾ã ÀããäÍã, ¨ãÉ¥ã ÌãÞã¶ãºã®¦ãã ‚ããõÀ ãäÌã§ããè¾ã ØããÀâ›ãè ‚ã¶ãìºãâ£ã ‡ãŠãñ, ãä•ã¶ã ¹ãÀ ‚ã¶ãìÞœñª 2.1 (œ), 4.2.1 (Øã) ¾ãã 4.2.1 (Üã) ‡ãŠñ ‚ã¶ãìÔããÀ àããä¦ãØãÆÔ¦ã¦ãã ‚ã¹ãñàãã†â ÊããØãî Öãñ¦ããè Öõâ, ½ãã¶¾ã¦ãã ªñØããý" (viii) ‚ã¶ãìÞœñª 5.5.15 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "5.5.15 ‚ã¶ãìÞœñª 5.5.3 ¦ã©ãã 5.5.5 ‡ãŠñ ºããÌã•ãîª, †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ãä¶ã½¶ããäÊããäŒã¦ã ‡ãŠñ ãäÊã† Öããä¶ã ãäÀ¾ãã¾ã¦ã ‡ãŠãñ ÔãªõÌã ‚ãã•ããèÌã¶ã ¹ãÆ¦¾ãããäÍã¦ã ¨ãÉ¥ã Öããä¶ã¾ããñâ ‡ãŠñ ºãÀãºãÀ ÀããäÍã ¹ãÀ ½ãã¹ãñØãã: (‡ãŠ) Ì¾ãã¹ããÀ Ôãñ ¹ãÆã¹¾ã ÀããäÍã¾ããâ ¾ãã ¶ã‡ãŠª ¾ãã ªîÔãÀãè ãäÌã§ããè¾ã ‚ãããäÔ¦ã ¹ãÆã¹¦ã ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† ‡ãŠãñƒÃ ‚ã¶ãìºãâ£ãã¦½ã‡ãŠ ‚ããä£ã‡ãŠãÀ •ããñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11 ¦ã©ãã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãŠñ ‡ãŠã¾ãÃàãñ¨ã ‡ãŠñ ‚ãâ¦ãÃØã¦ã Êãñ¶ãñªñ¶ããñâ ‡ãŠñ ¹ããäÀ¥ãã½ãÔÌãÂ¹ã Öõâý, (Œã) ¹ã›á›ñ ¹ãÀ ¹ãÆã¹¾ã ÀããäÍã¾ããâ •ããñ „¶ã Êãñ¶ã-ªñ¶ããñâ ‡ãŠñ ¹ããäÀ¥ãã½ãÔÌãÂ¹ã Öö •ããñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 17 ‡ãŠñ ‡ãŠã¾ãÃàãñ¨ã ‡ãŠñ ‚ã¦ãØãÃ¦ã ‚ãã¦ããè Öö, ¾ããäª ¹ãÆãä¦ãÓŸã¶ã ‚ãã•ããèÌã¶ã ¹ãÆ¦¾ãããäÍã¦ã ¨ãÉ¥ã Öããä¶ã¾ããñâ ‡ãŠãè ºãÀãºãÀ ÀããäÍã ¹ãÀ Öããä¶ã ãäÀ¾ãã¾ã¦ã ‡ãŠãñ ½ãã¹ã¶ãñ ‡ãŠãñ ‚ã¹ã¶ããè ÊãñŒãã ¶ããèãä¦ã ‡ãŠñ Â¹ã ½ãñâ Þã¾ã¶ã ‡ãŠÀ¦ãã Öõý ÌãÖ ÊãñŒãã ¶ããèãä¦ã ¹ã›á›ñ Ôãñ ¹ãÆã¹¾ã Ôã¼ããè ÀããäÍã¾ããñâ ¹ãÀ ÊããØãî ÖãñØããè ãä‡ãŠâ¦ãì ÌãÖ ãäÌã§ããè¾ã ¦ã©ãã ¹ããäÀÞããÊã¶ã ¹ã›á›ã ¹ãÆã¹¾ã ÀããäÍã¾ããñâ ‡ãŠñ ãäÊã† ‚ãÊãØã-‚ãÊãØã ÊããØãî Öãñ Ôã‡ãŠ¦ããè Öõý" (ix) ¹ããäÀãäÍãÓ› ‡ãŠ ½ãñâ,— (‡ãŠ) ``‚ã¶ãìºãâ£ãã¦½ã‡ãŠ ‚ãããäÔ¦ã¾ããâ`` ‡ãŠãè ¹ããäÀ¼ããÓãã ‡ãŠã Êããñ¹ã ãä‡ãŠ¾ãã •ãã†Øããý (Œã) ‚ããä¶¦ã½ã ‚ã¶ãìÞœñª ‡ãŠñ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:- * ªñŒãñâ ¹ããäÀãäÍãÓ› 1 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 9 "ãä¶ã½¶ããäÊããäŒã¦ã ÍãºªãÌãÊããè, •ããñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 32 ‡ãŠñ ‚ã¶ãìÞœñª 11,¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 107 ‡ãŠñ ¹ããäÀãäÍãÓ› '‡ãŠ', ‚ã©ãÌãã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 113 ‡ãŠñ ¹ããäÀãäÍãÓ› '‡ãŠ' ½ãñâ ¹ããäÀ¼ãããäÓã¦ã ‡ãŠãè Øã¾ããè Öõ, ƒÔã ½ãã¶ã‡ãŠ ½ãñâ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 32, ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 107, ‚ããõÀ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 113 ½ãñâ ¾ã©ãããäÌããä¶ããäÃªÃÓ› ¹ãÆ¾ãì‡ã‹¦ã ‡ãŠãè Øã¾ããè Öõ: (‡ãŠ) ¨ãÉ¥ã •ããñãäŒã½ã1; (Œã) ƒãä‡ã‹Ìã›ãè ãäÊãŒã¦ã; (Øã) „ãäÞã¦ã ½ãîÊ¾ã; (Üã) ãäÌã§ããè¾ã ‚ãããäÔ¦ã; (Ý) ãäÌã§ããè¾ã ãäÊãŒã¦ã (Þã) ãäÌã§ããè¾ã ªããä¾ã¦Ìã; " (x) ¹ããäÀãäÍãÓ› Œã ½ãñâ ,- (‡ãŠ) ‚ã¶ãìÞœñª Œã 2.2 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "Œã 2.2 ¾ãÖ ½ãã¶ã‡ãŠ „¶ã Àãù¾ãÊ›ãè Ôã½ã¢ããñ¦ããñâ Ôãñ Ôã½ºããä¶£ã¦ã ‚ã¹ãñàãã‚ããñâ ½ãñâ ¹ããäÀÌã¦ãÃ¶ã ¶ãÖãèâ ‡ãŠÀ¦ãã Öõ •ããñ ãä‡ãŠ ãäºããä‡ãÆŠ¾ããñâ ‚ã©ãÌãã ÔãñÌãã Àã•ãÔÌããñâ ‡ãŠñ ¹ããäÀ½ãã¥ã ¹ãÀ ‚ãã£ãããäÀ¦ã Öö ãä•ã¶ã‡ãŠã ÊãñŒãã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¥¡ † †Ôã) 18, Àã•ãÔÌã ‡ãŠñ ‚ã¶¦ãØãÃ¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõý" (Œã) ‚ã¶ãìÞœñª Œã 2.5 ½ãñâ ½ãª (‡ãŠ) ½ãñâ, „¹ã½ãª (ii) ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã „¹ã-½ãª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "(ii) ¹ãÆãÀ½¼ã ½ãñâ ½ãã¶¾ã ÀããäÍã ½ãñâ Ôãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 [ªñŒãñâ ‚ã¶ãìÞœñª 4.2.1(Øã)] ‡ãŠñ ‚ã¶ãìÔããÀ ½ãã¶¾ã ‚ãã¾ã ‡ãŠãè ÔãâÞã¾ããè ÀããäÍã ‡ãŠãñ, •ãºã „ãäÞã¦ã Öãñ, Üã›ã‡ãŠÀ ý" (Øã) ‚ã¶ãìÞœñª Œã 2.5 ½ãñâ ½ãª (Øã) ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ½ãª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "(Øã) ¾ããäª ½ããÊã ‡ãŠãè ãäºã‰ãŠãè ‡ãŠñ Ôã½ºã¶£ã ½ãñâ ‡ãŠãñƒÃ ãäÌã§ããè¾ã ØããÀâ›ãè ‚ã¶ãìºãâ£ã •ããÀãè ãä‡ãŠ¾ãã Øã¾ãã Öõ ¦ããñ •ããÀãè‡ãŠ¦ããÃ ¾ãÖ ãä¶ã£ããÃãäÀ¦ã ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† ãä‡ãŠ ‡ãŠºã ØããÀâ›ãè ¦ã©ãã ‡ãŠºã ÌãÔ¦ãì ‡ãŠãè ãäºã‡ãÆŠãè Ôãñ Àã•ãÔÌã ‡ãŠãñ ½ãã¶¾ã¦ãã ªãè •ãã¾ãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãŠãñ ÊããØãî ‡ãŠÀ¦ãã Öõý ‚ã¶¦ããäÀ¦ã ‚ãããäÔ¦ã¾ããñâ ½ãñâ ãä¶ãÀ¶¦ãÀ ÔãâãäÊã¹¦ã¦ãã ý" (Üã) ‚ã¶ãìÞœñª Œã 3.2.13 ½ãñâ ½ãª (‡ãŠ) ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ½ãª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "(‡ãŠ) ¾ããäª ‚ã¶¦ããäÀ¦ã ‚ãããäÔ¦ã ¹ãÀ ¹ãÆªã¶ã Þãî‡ãŠ Öããä¶ã¾ããñâ ‡ãŠñ ãäÊã† ¹ãÆãä¦ãÓŸã¶ã ´ãÀã ¼ãìØã¦ãã¶ã ‡ãŠÀ¶ãñ Öñ¦ãì ªãè ØãƒÃ ØããÀâ›ãè, ãä¶ãÀâ¦ãÀ Ôããä½½ããäÊã¦ã Öãñ¶ãñ ‡ãŠãè Ôããè½ãã ¦ã‡ãŠ ‚ã¶¦ããäÀ¦ã ‚ãããäÔ¦ã ‡ãŠñ ‚ã½ãã¶¾ã Öãñ¶ãñ Ôãñ Àãñ‡ãŠ¦ããè Öõ, ¦ããñ ‚ã¶¦ãÀ¥ã ‡ãŠãè ãä¦ããä©ã ¹ãÀ ‚ã¶¦ããäÀ¦ã ‚ãããäÔ¦ã ‡ãŠã ½ãã¹ã (i) ‚ãããäÔ¦ã ‡ãŠãè ‚ãØãÆ¥ããè¦ã ÀããäÍã ‚ããõÀ (ii) ‚ã¶¦ãÀ¥ã ½ãñâ ¹ãÆã¹¦ã ¹ãÆãä¦ã¹ãŠÊã ‡ãŠãè ‚ããä£ã‡ãŠ¦ã½ã ÀããäÍã ãä•ãÔãñ ‚ãªã ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† ¹ãÆãä¦ãÓŸã¶ã Ôãñ ‚ã¹ãñàãã Öãñ¦ããè Öõ (ØããÀâ›ãè ÀããäÍã), ƒ¶ã ªãñ¶ããñâ ½ãñâ, •ããñ ‡ãŠ½ã Öõ „Ôã ¹ãÀ ‡ãŠãè •ãã¦ããè Öõý Ôãâºãâãä£ã¦ã ªããä¾ã¦Ìã ‡ãŠã ½ãã¹ã ¹ãÆãÀãä½¼ã‡ãŠ ¦ããõÀ ¹ãÀ ØããÀâ›ãè ‡ãŠñ „ãäÞã¦ã ½ãîÊ¾ã ‚ããõÀ ØããÀâ›ãè ÀããäÍã ¹ãÀ ãä‡ãŠ¾ãã •ãã¦ãã Öõ (•ããñ ãä‡ãŠ ‚ãã½ã¦ããõÀ ¹ãÀ ØããÀâ›ãè ‡ãŠñ ãäÊã† ¹ãÆã¹¦ã ¹ãÆãä¦ã¹ãŠÊã Öõ)ý ¦ãª¶ã¶¦ãÀ, ØããÀâ›ãè ‡ãŠñ ¹ãÆãÀãä½¼ã‡ãŠ „ãäÞã¦ã ½ãîÊ¾ã ‡ãŠãñ Êãã¼ã ‚ã©ãÌãã Öããä¶ã ½ãñâ ½ãã¶¾ã¦ãã ªãè •ãã¦ããè Öõ Ôã½ã¾ã ‚ã¶ãì¹ãã¦ã ‚ãã£ããÀ ¹ãÀ (ªñŒãñâ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18) ‚ããõÀ ‚ãããäÔ¦ã ‡ãŠãè ‚ãØãÆ¥ããè¦ã ÀããäÍã ãä‡ãŠÔããè ¼ããè Öããä¶ã ‡ãŠãè ãäÀ¾ãã¾ã¦ã ´ãÀã ‡ãŠ½ã Öãñ •ãã¦ããè Öõý" (Ý) ‚ã¶ãìÞœñª Œã 5.4.3 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "Œã 5.4.3 †ñÔãñ ÍãìÊ‡ãŠãñâ ½ãñâ, •ããñ ãäÌã§ããè¾ã ãäÊãŒã¦ã ‡ãŠãè ¹ãÆ¼ããÌããè º¾ãã•ã-ªÀ ‡ãñŠ ‚ããä¼ã¸ã ‚ãâØã ¶ãÖãé Öö ‚ããõÀ ãä•ã¶ã‡ãŠã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ´ãÀã ÊãñŒãã ãä‡ãŠ¾ãã •ãã¦ãã Öõ, ãä¶ã½¶ããäÊããäŒã¦ã Ôããä½½ããäÊã¦ã Öö: (‡ãŠ) ¨ãÉ¥ã ‡ãŠãè ÔãñÌãã (ÔããäÌãÃÔã) ‡ãñŠ ãäÊã† ÌãÔãîÊã ÍãìÊ‡ãŠ; (Œã) ¨ãÉ¥ã ªñ¶ãñ ‡ãñŠ ãäÊã† ÌãÞã¶ãºã´¦ãã ÍãìÊ‡ãŠ •ãºããä‡ãŠ ¨ãÉ¥ã ÌãÞã¶ãºã´¦ãã ‚ã¶ãìÞœñª 4.2.1 (‡ãŠ) ‡ãŠñ ‚ã¶ãìÔãÀ¥ã ½ãò ½ãã¹ããè ¶ã •ãã¦ããè Öãñ ‚ããõÀ ƒÔã‡ãŠãè ‡ãŠãñƒÃ Ôãâ¼ããÌã¶ãã ¶ãÖãé Öõ ãä‡ãŠ †‡ãŠ ãäÌããäÍãÓ› ¨ãÉ¥ã ¹ãÆºãâ£ã ¹ãÆãÀâ¼ã ãä‡ãŠ¾ãã •ãã†Øãã; ‚ããõÀ (Øã) ¹ãÆãä¦ãÓŸã¶ã ´ãÀã ¹ãÆã¹¦ã ¨ãÉ¥ã ÔãÖ¼ãããäØã¦ãã ÍãìÊ‡ãŠý ƒÔã½ãò ¹ãÆãä¦ãÓŸã¶ã ¨ãÉ¥ã ‡ãŠã ¹ãÆºãâ£ã ‡ãŠÀ¦ãã Öõ, Êãñãä‡ãŠ¶ã, ‚ã¹ã¶ãñ ãäÊã† ¨ãÉ¥ã ¹ãõ‡ãñŠ•ã ‡ãŠã ‡ãŠãñƒÃ ¼ããØã ¶ãÖãé ÀŒã¦ãã (¾ãã ãä¹ãŠÀ ‚ã¶¾ã ÔãÖ¼ãããäØã¾ããò ‡ãñŠ Ôã½ãã¶ã (¦ãìÊã¶ããè¾ã) •ããñãäŒã½ã ‡ãñŠ ãäÊã† „Ôããè ¹ãÆ¼ããÌããè º¾ãã•ã- ªÀ ¹ãÀ †‡ãŠ ¼ããØã ÀŒã Êãñ¦ãã Öõ)ý" 1 ƒÔã ÍãºªãÌãÊããè ‡ãŠãñ (¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 107 ½ãñâ ¾ã©ãã ¹ããäÀ¼ãããäÓã¦ã) Êãã¼ã ¾ãã Öããä¶ã (ªñŒãñâ ‚ã¶ãìÞœñª 5.7.7) ´ãÀã „ãäÞã¦ã ½ãîÊ¾ã ¹ãÀ ¶ãã½ããñãäªáªÓ› ªããä¾ã¦Ìããñâ ¹ãÀ ¨ãÉ¥ã •ããñãäŒã½ã ½ãñâ ¹ããäÀÌã¦ãÃ¶ããñâ ‡ãŠñ ¹ãÆ¼ããÌããñâ ‡ãŠãñ ¹ãÆÔ¦ãì¦ã ‡ãŠÀ¶ãñ ‡ãŠãè ‚ã¹ãñàãã‚ããñâ ½ãñâ ¹ãÆ¾ãì‡ã‹¦ã ãä‡ãŠ¾ãã Øã¾ãã Öõý 10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (xi) ¹ããäÀãäÍãÓ› ¡. ½ãñâ, ‚ã¶ãìÞœñª 2 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "2 ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ½ãñâ Ôã½ãããäÌãÓ› ¹ããäÀãäÍãÓ› ‡ãŠ, ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â " (xii) ¹ããäÀãäÍãÓ› 1½ãñâ ‚ã¶ãìÞœñª 2 ‡ãŠñ ¹ãÍÞãã¦ãá ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ‚ãâ¦ã:Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:- "3. ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 115, ØãÆãÖ‡ãŠãñâ ‡ãŠñ Ôãã©ã ‚ã¶ãìºãâ£ã Ôãñ Àã•ãÔÌã ¹ãÀ ÞãÞããÃ ‡ãŠÀ¦ãñ Öâõý Þãîâãä‡ãŠ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 115 ‚ãºã ¹ãÆ¼ããÌããè ¶ãÖãè Öõâ, ƒÔããäÊã†, ¾ãñ ‚ã¶ãìÞœñª ƒÔã ½ãã¶ã‡ãŠ ½ãñâ Ôããä½½ããäÊã¦ã ¶ãÖãâè ãä‡ãŠ† Øã† Ööý ¦ã©ãããä¹ã, '‚ããƒÃ †¹ãŠ ‚ããÀ †Ôã' 9 ‡ãŠãè ‚ã¶ãìÞœñª ÔãâŒ¾ãã‚ããñâ ‡ãŠñ Ôãã©ã ‡ãŠÆ½ãºã´¦ãã ºã¶ãã† ÀŒã¶ãñ ‡ãŠñ ãäÊã† ƒ¶ã ‚ã¶ãìÞœñª ÔãâŒ¾ãã‚ããñâ ‡ãŠãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 109 ½ãñâ •ããÀãè ÀŒãã Øã¾ãã Öõý: (i) ‚ã¶ãìÞœñª 5.1.3 (ii) 5.5.15 (‡ãŠ )(i) (iii) 5.2.15 (‡ãŠ )(ii)" 11. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñâ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 110`` ½ãñâ;- (i) ‚ã¶ãìÞœñª 4 ½ãñâ ½ãª (‡ãŠ) ½ãñâ, „¹ã½ãª (iv) ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã „¹ã½ãª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "(iv) ƒÔã‡ãŠã ‚ããä¶¦ã½ã ¾ãã ½ã£¾ãÔ©ã ½ãîÊã ¹ãÆãä¦ãÓŸã¶ã †ñÔãñ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ã ¦ãõ¾ããÀ ‡ãŠÀ¦ãã Öõ •ããñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãñâ ‡ãŠã ‚ã¶ãì¹ããÊã¶ã ‡ãŠÀ¦ãñ Öõâ ‚ããõÀ ÔããÌãÃ•ããä¶ã‡ãŠ ¹ãÆ¾ããñØã ‡ãŠñ ãäÊã† „¹ãÊãº£ã Öõ, ãä•ã¶ã½ãñâ ‚ã¶ãìÓãâØããè ¹ãÆãä¦ãÓŸã¶ã Ôã½ãñãä‡ãŠ¦ã Öãñ¦ãñ Öö ‚ããõÀ ƒÔã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ‡ãŠñ ‚ã¶ãìÔããÀ Êãã¼ã ¾ãã Öããä¶ã ‡ãŠñ ´ãÀã „ãäÞã¦ã ½ãîÊ¾ã ¹ãÀ ½ãã¹ãñ •ãã¦ãñ Ööý " (ii) ‚ã¶ãìÞœñª 4 ½ãñâ ½ãª (Œã) ‡ãŠã Êããñ¹ã ãä‡ãŠ¾ãã •ãã†Øãã* (iii) ‚ã¶ãìÞœñª 4 ½ãñâ ½ãª (Øã) ‡ãŠã Êããñ¹ã ãä‡ãŠ¾ãã •ãã†Øãã* (iv) ‚ã¶ãìÞœñª 4 ‡ãŠñ ¹ãÍÞãã¦ãá ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñªãñâ ‡ãŠãñ ‚ãâ¦ã:Ô ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "4(‡ãŠ) ¾ãÖ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ãä¶ã¾ããñ•ã¶ã ¹ãÍÞãã¦ãá „¶ã Êãã¼ã ¾ããñ•ã¶ãã‚ããñâ ‚ã©ãÌãã ‚ã¶¾ã ªãèÜããÃÌããä£ã ‡ãŠ½ãÃÞããÀãè Êãã¼ã ¾ããñ•ã¶ãã‚ããñâ ¹ãÀ ÊããØãî ¶ãÖãèâ Öãñ¦ãã Öõ ãä•ã¶ã ¹ãÀ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 19, ‡ãŠ½ãÃÞããÀãè Êãã¼ã ÊããØãî Öãñ¦ãã Öõý" "4(Œã) ½ãîÊã ¹ãÆãä¦ãÓŸã¶ã, •ããñ †‡ãŠ ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã Öõ, Ôã½ãñãä‡ãŠ¦ã ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããñâ ‡ãŠãñ ¹ãÆÔ¦ãì¦ã ¶ãÖãè ‡ãŠÀñØãã ¾ããäª ¾ãÖ Êãã¼ã ‚ã©ãÌãã Öããä¶ã ‡ãŠñ ´ãÀã „ãäÞã¦ã ½ãîÊ¾ã ¹ãÀ ƒÔã‡ãŠñ Ôã¼ããè ‚ã¶ãìÓãâØããè ¹ãÆãä¦ãÓŸã¶ããñâ ‡ãŠãñ ½ãã¹ã¶ãñ ‡ãŠñ ãäÊã† ƒÔã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ‡ãŠñ ‚ã¶ãìÞœñª 31‡ãŠñ ‚ã¶ãìÔããÀ ‚ã¹ãñãäàã¦ã Öãñý" (v) ‚ã¶ãìÞœñª 32 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "32 ‚ã¶ãìÞœñª 31 ‡ãŠãè ‚ã¹ãñàãã ‡ãŠñ ºããÌã•ãîª, ¾ããäª †‡ãŠ ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã ‡ãŠã †‡ãŠ ‚ã¶ãìÓãâØããè ¹ãÆãä¦ãÓŸã¶ã Öõ •ããñ ÔÌã¾ãâ ½ãñâ †‡ãŠ ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã ¶ãÖãâè Öõ ¦ã©ãã ãä•ãÔã‡ãŠã ½ãìŒ¾ã ¹ãÆ¾ããñ•ã¶ã ‚ããõÀ Øããä¦ããäÌããä£ã¾ããâ ÔãñÌãã†â ¹ãÆªã¶ã ‡ãŠÀ¶ãã Öõâ ‚ããõÀ •ããñ ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãè ãä¶ãÌãñÍã Ôãâºãâ£ããè Øããä¦ããäÌããä£ã¾ããñâ Ôãñ Ôãâºãâãä£ã¦ã Öõâ (ªñŒãñâ ‚ã¶ãìÞœñª Œã 85 Øã- Œã 85 ¡.), ÌãÖ „Ôã ‚ã¶ãìÓãâØããè ¹ãÆãä¦ãÓŸã¶ã ‡ãŠã Ôã½ãñ‡ãŠ¶ã ƒÔã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ‡ãŠñ ‚ã¶ãìÞœñªãñâ 19-26 ‡ãŠñ ‚ã¶ãìÔãÀ¥ã ½ãñâ ‡ãŠÀñØãã ‚ããõÀ ƒÔã ¹ãÆ‡ãŠãÀ ‡ãŠñ ‚ã¶ãìÓãâØããè ¹ãÆãä¦ãÓŸã¶ã ‡ãŠñ ‚ããä£ãØãÆÖ¥ã ¹ãÀ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 103 ‡ãŠãè ‚ã¹ãñàãã‚ããñâ ‡ãŠãñ ÊããØãî ‡ãŠÀñØããý" (vi) ¹ããäÀãäÍãÓ› `Œã ` ½ãñâ (‡ãŠ) ‚ã¶ãìÞœñª Œã 85 Øã ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ãá:- "Œã 85 Øã †‡ãŠ ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã ¹ãÆ¦¾ãàã¦ã¾ãã ¾ãã †‡ãŠ ‚ã¶ãìÓãâØããè ¹ãÆãä¦ãÓŸã¶ã ‡ãñŠ ½ãã£¾ã½ã Ôãñ ¦ããèÔãÀãè ¹ãããä›Ã¾ããò ‡ãñŠ Ôãã©ã-Ôãã©ã ‚ã¹ã¶ãñ ãä¶ãÌãñÍã‡ãŠãò ‡ãŠãñ ãä¶ãÌãñÍã-Ôã½ºãâ£ããè ÔãñÌãã†â ¹ãÆªã¶ã ‡ãŠÀ Ôã‡ãŠ¦ãã Öõ (•ãõÔãñ ãä‡ãŠ ãä¶ãÌãñÍã ¹ãÀã½ãÍãÃ ÔãñÌãã†â, ãä¶ãÌãñÍã ¹ãÆºãâ£ã¶ã, ãä¶ãÌãñÍã ÔãÖã¾ã¦ãã †Ìãâ ¹ãÆÍããÔããä¶ã‡ãŠ ÔãñÌãã†â), ºãñÍã‡ãŠ ¾ãñ Øããä¦ããäÌããä£ã¾ããâ ¹ãÆãä¦ãÓŸã¶ã ‡ãñŠ ãäÊã† ‡ãŠã¹ãŠãè ‚ããä£ã‡ãŠ ‡ã‹¾ããò ¶ã Öãò ‚ããõÀ ƒÔã Íã¦ãÃ ‡ãŠñ Ôãã©ã ãä‡ãŠ ¹ãÆãä¦ãÓŸã¶ã †‡ãŠ ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãè ¹ããäÀ¼ããÓãã ‡ãŠãñ ¹ãîÀã ‡ãŠÀ ÀÖã Öõý" (Œã) ‚ã¶ãìÞœñª Œã 85 Ý ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "Œã 85 Ý ¾ããäª ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã ‡ãŠã †‡ãŠ ‚ã¶ãìÓãâØããè ¹ãÆãä¦ãÓŸã¶ã Öõ •ããñ ÔÌã¾ãâ ½ãñâ †‡ãŠ ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã ¶ãÖãèâ Öõ ‚ããõÀ ãä•ãÔã‡ãŠã ½ãìŒ¾ã ¹ãÆ¾ããñ•ã¶ã †Ìãâ Øããä¦ããäÌããä£ã¾ããâ ãä¶ãÌãñÍã-Ôã½ºãâ£ããè ÔãñÌãã†â ªñ¶ãã Öõâ •ããñ ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãè ãä¶ãÌãñÍã Øããä¦ããäÌããä£ã¾ããâñ Ôãñ Ôãâºãâãä£ã¦ã Öâõ, •ãõÔãñ ãä‡ãŠ Ìãñ ‚ã¶ãìÞœñªãò * ªñŒãñâ ¹ããäÀãäÍãÓ› 1 * ªñŒãñâ ¹ããäÀãäÍãÓ› 1 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 11 Œã 85 Øã - Œã 85 Üã ½ãò Ìããä¥ãÃ¦ã Öö, ¹ãÆãä¦ãÓŸã¶ã ¾ãã ‚ã¶¾ã ¹ãããä›Ã¾ããò ‡ãŠãñ ¹ãÆªã¶ã ‡ãŠÀ¦ãã Öõ ¦ããñ ÌãÖ „Ôã ‚ã¶ãìÓãâØããè ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãñ ‚ã¶ãìÞœñª 32 ‡ãñŠ ‚ã¶ãìÔããÀ Ôã½ãñãä‡ãŠ¦ã ‡ãŠÀñØããý ¾ããäª ‚ã¶ãìÓãâØããè ¹ãÆãä¦ãÓŸã¶ã •ããñ ãä¶ãñÌãñÍã Ôãâºãâ£ããè ÔãñÌãã†â ¾ãã Øããä¦ããäÌããä£ã¾ããâ ¹ãÆªã¶ã ‡ãŠÀ¦ãã Öõ, ÌãÖ ÔÌã¾ãâ †‡ãŠ ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã Öãñ¦ãã Öõ ‚ããõÀ ¦ãºã ½ãîÊã ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã ‚ã¶ãìÞœñª 31 ‡ãŠñ ‚ã¶ãìÔããÀ „Ôã ‚ã¶ãìÓãâØããè ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãñ Êãã¼ã ¾ãã Öããä¶ã ‡ãŠñ ´ãÀã „ãäÞã¦ã ½ãîÊ¾ã ¹ãÀ ½ãã¹ã ‡ãŠÀñØããý" (vii) ¹ããäÀãäÍãÓ› 1 ½ãñâ ‚ã¶ãìÞœñª 3‡ãŠñ ¹ãÍÞãã¦ãá ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ‚ãâ¦ã:Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "4 `‚ããƒÃ †¹ãŠ ‚ããÀ †Ôã` 10 ½ãâñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ÔãâŒ¾ãã†â `Ö›ã† Øã†` ‡ãŠñ Á¹ã ½ãñ ¹ãÆªãäÍãÃ¦ã Öâõâý¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒâ¡ † †Ôã) 110 ‡ãŠãè ‚ã¶ãìÞœñª ÔãâŒ¾ãã‚ããñâ ‡ãŠñ Ôãã©ã „‡ã‹¦ã ‚ã¶ãìÞœñªãñâ ‡ãŠãè ÔãâŒ¾ãã‚ããñâ ‡ãŠãè ‡ãÆŠ½ãºã®¦ãã ºã¶ããè ÀÖñ, ‚ã¦ã: ƒÔã ‚ããÍã¾ã Ôãñ ƒ¶ã ‚ã¶ãìÞœñª ÔãâŒ¾ãã‚ããò ‡ãŠãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ½ãò ÀÖ¶ãñ ãäª¾ãã Øã¾ãã Öõ:- (i) ‚ã¶ãìÞœñª 4 (Œã) (ii) ‚ã¶ãìÞœñª 4 (Øã) " 12. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãâñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 112`` ½ãñâ ‚ã¶ãìÞœñª 6 ½ãñâ ½ãª (Œã) ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ½ãª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "(Œã) †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ‡ãŠñ ¹ãð©ã‡ãŠ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ã, ãä•ã¶ã ¹ãÀ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 27, ¹ãð©ã‡ãŠ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ã ÊããØãî Öãñ¦ãã Êãñãä‡ãŠ¶ã - (i) ¾ããäª †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ‡ãŠñ ãäÖ¦ã ‚ãÔã½ãñãä‡ãŠ¦ã ÔãâÀãäÞã¦ã ¹ãÆãä¦ãÓŸã¶ããñâ ½ãñâ Öõâ ‚ããõÀ ÌãÖ †‡ãŠ½ãã¨ã ‚ã¹ã¶ãñ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããñâ ‡ãŠñ Â¹ã ½ãñâ ¹ãð©ã‡ãŠ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ã Öãè ¦ãõ¾ããÀ ‡ãŠÀ¦ãã Öõ ¦ããñ ÌãÖ „¶ã ¹ãð©ã‡ãŠ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããñâ ‡ãŠãñ ¦ãõ¾ããÀ ‡ãŠÀ¦ãñ Ôã½ã¾ã ‚ã¶ãìÞœñª 24-31 ‡ãŠãè ‚ã¹ãñàãã‚ããñâ ‡ãŠãñ ÊããØãî ‡ãŠÀñØããý (ii) †‡ãŠ ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã, •ããñ †ñÔãñ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ã ¦ãõ¾ããÀ ‡ãŠÀ¦ãã Öõ ãä•ã¶ã½ãñâ ƒÔã‡ãŠñ Ôã¼ããè ‚ã¶ãìÓãâãäØã¾ããñâ ‡ãŠãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 110 ‡ãŠñ ‚ã¶ãìÞœñª 31 ‡ãŠñ ‚ã¶ãìÔããÀ Êãã¼ã ‚ã©ãÌãã Öããä¶ã ‡ãŠñ ½ãã£¾ã½ã Ôãñ „ãäÞã¦ã ½ãîÊ¾ã ¹ãÀ ½ãã¹ãã •ãã¦ãã Öõâ, ƒÔã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ´ãÀã ‚ã¹ãñãäàã¦ã ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ããñâ Ôãñ Ôãâºãâãä£ã¦ã ¹ãÆ‡ãŠ›¶ããñâ ‡ãŠãñ ¹ãÆÔ¦ãì¦ã ‡ãŠÀñØããý" 13. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 115`` ‡ãŠã Êããñ¹ã ãä‡ãŠ¾ãã •ãã†Øããý 14. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 1`` ½ãñâ,- (i) ‚ã¶ãìÞœñª 10 ½ãñâ ½ãª (Ý) ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ½ãª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "10(Ý) ãä›¹¹ããä¥ã¾ããâ, ãä•ã¶ã½ãñâ ½ãÖ¦Ìã¹ãî¥ãÃ ÊãñŒãã ¶ããèãä¦ã¾ããâ ‚ããõÀ ‚ã¶¾ã Ì¾ããŒ¾ãã¦½ã‡ãŠ ÔãîÞã¶ãã†â ªãè •ãã¦ããè Öâõâ; " (ii) ‚ã¶ãìÞœñª 30 ‡ãŠñ ¹ãÍÞãã¦ãá ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ‚ãâ¦ã:Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "30 ‡ãŠ ¾ãÖ ¦ã©ãã ‚ã¶¾ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãñâ ‡ãŠã ¹ãÆ¾ããñØã ‡ãŠÀ¦ãñ Ôã½ã¾ã, †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã Ôã¼ããè ¹ãÆãÔãâãäØã‡ãŠ ¦ã©¾ããñâ ‚ããõÀ ¹ããäÀãäÔ©ããä¦ã¾ããñâ ¹ãÀ ãäÌãÞããÀ ‡ãŠÀ¦ãñ Öì† ¾ãÖ ãä¶ã¥ãÃ¾ã ÊãñØãã ãä‡ãŠ ÌãÖ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããñâ ‚ããõÀ ãä›¹¹ããä¥ã¾ããñâ ½ãñâ ÔãîÞã¶ãã ‡ãŠãñ ‡ãŠõÔãñ Ôãâ‡ãŠãäÊã¦ã ‡ãŠÀñý ¹ãÆãä¦ãÓŸã¶ã ‚ã½ãÖ¦Ìã¹ãî¥ãÃ ÔãîÞã¶ãã ªñ‡ãŠÀ ¾ãã †ñÔããè ½ãÖ¦Ìã¹ãî¥ãÃ ½ãªãñâ ‡ãŠãñ Ôãâ‡ãŠãäÊã¦ã ‡ãŠÀ‡ãŠñ ãä•ã¶ã‡ãŠãè ¹ãÆ‡ãŠðãä¦ã ¾ãã ‡ãŠã¾ãÃ ãä¼ã¶¶ã Öõ ¾ãã ãä¹ãŠÀ ½ãÖ¦Ìã¹ãî¥ãÃ ÔãîÞã¶ãã ‡ãŠãñ ãäœ¹ãã‡ãŠÀ ‚ã¹ã¶ãñ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããñâ ‡ãŠãè Ôã½ã¢ã ‡ãŠãñ ‡ãŠ½ã ¶ãÖãèâ ‡ãŠÀñØããý" (iii) ‚ã¶ãìÞœñª 31 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "31. ‡ãŠìœ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãñâ ½ãñâ †ñÔããè ÔãîÞã¶ãã ãäÌããä¶ããäªÃÓ› Öãñ¦ããè Öõ ãä•ãÔãñ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããñâ ‚ããõÀ ãä›¹¹ããä¥ã¾ããñâ ½ãñâ Ôããä½½ããäÊã¦ã ãä‡ãŠ¾ãã •ãã¶ãã ‚ã¹ãñãäàã¦ã Öãñ¦ãã Öõý †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ´ãÀã ‚ã¹ãñãäàã¦ã ãäÌããäÍãÓ› ¹ãÆ‡ãŠ›¶ã ‡ãŠÀ¶ãñ ‡ãŠãè ¦ãºã ¦ã‡ãŠ ‚ããÌãÍ¾ã‡ãŠ¦ãã ¶ãÖãèâ Öãñ¦ããè Öõ •ãºã ¦ã‡ãŠ ¹ãÆ‡ãŠ›¶ã ‡ãŠñ ¹ãŠÊãÔÌãÁ¹ã ÌãÖ ÔãîÞã¶ãã ½ãÖ¦Ìã¹ãî¥ãÃ ¶ã Öãñ ‚ããõÀ •ãºã ¦ã‡ãŠ ãä‡ãŠ ÌãÖ ãäÌããä£ã ´ãÀã ‚ã¹ãñãäàã¦ã ¶ã Öãñý ¾ãÖ ãäÔ©ããä¦ã ¦ãºã ¼ããè ÖãñØããè •ãºã †‡ãŠ ÊãñŒãã ½ãã¶ã‡ãŠ ‡ãŠãè ãäÌããäÍãÓ› ‚ã¹ãñàãã‚ããñâ ‡ãŠãè ÔãîÞããè ½ãñâ Öãñ ¾ãã ¶¾ãî¶ã¦ã½ã ‚ã¹ãñàãã‚ããñâ ‡ãŠñ Á¹ã ½ãñâ Ìããä¥ãÃ¦ã ãä‡ãŠ¾ãã Øã¾ãã Öãñý ¹ãÆãä¦ãÓŸã¶ã ¾ãÖ ¼ããè ãäÌãÞããÀ ‡ãŠÀñØãã ãä‡ãŠ „Ôã‡ãŠãè ãäÌã§ããè¾ã ãäÔ©ããä¦ã ¦ã©ãã ãäÌã§ããè¾ã ãä¶ãÓ¹ããª¶ã- Ôãâºãâ£ããè ãä‡ãŠ¶Öãèâ ŒããÔã Êãñ¶ã-ªñ¶ããñâ, ‚ã¶¾ã Üã›¶ãã‚ããñâ ¦ã©ãã ãäÔ©ããä¦ã¾ããñâ ‡ãŠñ ¹ãÆ¼ããÌã ‡ãŠãñ Ôã½ã¢ã¶ãñ ‡ãŠñ ãäÊã† ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ‡ãŠãè ØãƒÃ ãäÌããäÍãÓ› ‚ã¹ãñàãã‚ããñâ ‡ãŠñ ‚ã¶ãì¹ããÊã¶ã Öñ¦ãì ‚ããä¦ããäÀ‡ã‹¦ã ¹ãÆ‡ãŠ›¶ããñâ ‡ãŠãñ ¦ãºã ãäª¾ãã •ãã† ¾ãã ¶ãÖãèâ •ãºã ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããñâ ‡ãŠñ „¹ã¾ããñØã‡ãŠ¦ããÃ‚ããñâ ‡ãŠãñ Ôã½ã¢ã¶ãñ ‡ãŠñ ãäÊã† Ìãñ ‚ã¹ã¾ããÃ¹¦ã Öãñâý" (iv) ‚ã¶ãìÞœñª 34 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- 34. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18, Àã•ãÔÌã, Àã•ãÔÌã ‡ãŠãè ¹ããäÀ¼ããÓãã ªñ¦ãã Öõ ¦ã©ãã †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã Ôãñ ‚ã¹ãñàãã ‡ãŠÀ¦ãã Öõ ãä‡ãŠ ÌãÖ ƒÔã‡ãŠã ½ãã¹ã ¹ãÆã¹¦ã ‚ã©ãÌãã ¹ãÆã¹¾ã ¹ãÆãä¦ã¹ãŠÊã ‡ãŠñ „ãäÞã¦ã ½ãîÊ¾ã ¹ãÀ „Ôã ÀããäÍã ‡ãŠãñ £¾ãã¶ã ½ãñâ ÀŒã¦ãñ Öì† ‡ãŠÀñ ãä•ãÔãñ ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãè ¹ãÆã¹¾ã ÀããäÍã ãä‡ãŠÔããè Ì¾ãã¹ãããäÀ‡ãŠ ºã›ûá›ñ ‚ããõÀ ¹ããäÀ½ãã¥ã œî›ãñâ ‡ãŠñ Á¹ã ½ãñâ ªñ¶ãñ ‡ãŠãè ‚ã¶ãì½ããä¦ã ªñ¦ãã Öõý†‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ‚ã¹ã¶ããè Ôãã½ãã¶¾ã Øããä¦ããäÌããä£ã¾ããñâ ‡ãŠñ ªãõÀã¶ã Ìãñ 12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Êãñ¶ã-ªñ¶ã ¼ããè ‡ãŠÀ¦ãã Öõ •ããñ Àã•ãÔÌã ¦ããñ „¦¹ã¶¶ã ¶ãÖãèâ ‡ãŠÀ¦ãñ Êãñãä‡ãŠ¶ã Ìãñ Àã•ãÔÌã-„¦¹ã¶¶ã ‡ãŠÀ¶ãñ ‡ãŠãè Øããä¦ããäÌããä£ã¾ããñâ ‡ãŠñ ãäÊã† ¹ãÆãÔããâãäØã‡ãŠ Öãñ¦ãñ Öâõâý †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã Êãñ¶ã-ªñ¶ããò ‡ãŠñ ¹ããäÀ¥ãã½ã ÔÌãÁ¹ã ‚ãã¾ã ½ãò Ôãñ „¶ã Êãñ¶ã-ªñ¶ããò Ôãñ Ôãâºãâãä£ã¦ã ŒãÞããô ‡ãŠãñ Üã›ã ‡ãŠÀ ¹ãÆÔ¦ãì¦ã ‡ãŠÀ¦ãã Öõ •ãºã ¾ãÖ ¹ãÆÔ¦ãìãä¦ã‡ãŠÀ¥ã Êãñ¶ã-ªñ¶ã ¾ãã ‚ã¶¾ã Üã›¶ãã ‡ãñŠ ÔããÀ ‡ãŠãñ ªÍããÃ¦ãã Öõ, „ªãÖÀ¥ãã©ãÃ: (‡ãŠ) †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ãä¶ãÌãñÍããò ‚ããõÀ ¹ããäÀÞããÊã¶ã ‚ãããäÔ¦ã¾ããò ÔããäÖ¦ã ØãõÀ-ÞããÊãî ‚ãããäÔ¦ã¾ããò ‡ãŠñ ãä¶ã¹ã›ã¶ã ¹ãÀ Êãã¼ããñâ (Øãñ¶•ã) ‚ããõÀ Öããä¶ã¾ããñâ ‡ãŠãñ ‚ãããäÔ¦ã ‡ãŠãè ‚ãØãÆ¥ããè¦ã ÀããäÍã ‡ãŠñ ãä¶ã¹ã›ã¶ã ¹ãÀ Öãñ¶ãñ ÌããÊããè ¹ãÆããä¹¦ã Ìã Ôãâºãâãä£ã¦ã Ì¾ã¾ããñâ ‡ãŠãñ Üã›ã‡ãŠÀ ¹ãÆÔ¦ãì¦ã ‡ãŠÀ¦ãã Öõý (Œã) †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 37 ¹ãÆãÌã£ãã¶ã, ‚ãã‡ãŠãäÔ½ã‡ãŠ ªããä¾ã¦Ìã †Ìãâ ‚ãã‡ãŠãäÔ½ã‡ãŠ ‚ãããäÔ¦ã¾ããâ ‡ãŠñ ‚ã¶ãìÔãÀ¥ã ½ãñâ ½ãã¶¾ã †‡ãŠ ¹ãÆãÌã£ãã¶ã Ôãñ Ôãâºãâãä£ã¦ã Ì¾ã¾ã •ããñ ãä‡ãŠÔããè ¦ããèÔãÀñ ¹ãàã ‡ãŠñ Ôãã©ã †‡ãŠ ‚ã¶ãìºãâ£ãã¦½ã‡ãŠ Ì¾ãÌãÔ©ãã ‡ãŠñ ‚ã¶¦ãØãÃ¦ã ¹ãÆãä¦ã¹ãîãä¦ãÃ ãä‡ãŠ¾ãã Øã¾ãã Öõ, ‡ãŠãñ „Ôã Ôãâºãâãä£ã¦ã ¹ãÆãä¦ã¹ãîãä¦ãÃ ½ãñâ Ôãñ Üã›ã ‡ãŠÀ ¹ãÆÔ¦ãì¦ã ‡ãŠÀ Ôã‡ãŠ¦ãã Öõ („ªãÖÀ¥ãã©ãÃ †‡ãŠ ‚ãã¹ãîãä¦ãÃ‡ãŠ¦ããÃ ‡ãŠã ÌããÀâ›ãè ‡ãŠÀãÀ)ý (v) ‚ã¶ãìÞœñª 54½ãñâ ¹ãÆãÀãä½¼ã‡ãŠ ‚ã¶ãìÞœñª ½ãñâ, •ããñ ``¦ãìÊã¶ã¹ã¨ã ½ãñâ`` Ôãñ ¹ãÆãÀ½¼ã Öãñ‡ãŠÀ, ``¹ãÆÔ¦ãì¦ã ‡ãŠÀ¦ããè Öõ :`` ¹ãÀ Ôã½ãã¹¦ã Öãñ¦ãã Öõ, „Ôãñ ÍããèÓãÃ ÔããäÖ¦ã ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "54 ¦ãìÊã¶ã-¹ã¨ã ½ãò Ìãñ ÀñŒããè¾ã ½ãªñâ Ôããä½½ããäÊã¦ã ÖãñâØããèâ •ããñ ãä¶ã½¶ããäÊããäŒã¦ã ÀããäÍã¾ããâ ¹ãÆÔ¦ãì¦ã ‡ãŠÀ¦ããè Öõâ : " (vi) ‚ã¶ãìÞœñª 55 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "55 †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ¦ãìÊã¶ã ¹ã¨ã ½ãò ‚ããä¦ããäÀ‡ã‹¦ã ÀñŒããè¾ã ½ãªãñâ, (‚ã¶ãìÞœñª 54 ½ãñâ ÔãîÞããèºã® ÀñŒããè¾ã ½ãªãñâ ‡ãŠñ ¹ãð©ã‡ã‹‡ãŠãèÀ¥ã ÔããäÖ¦ã) ÍããèÓãÃ‡ãŠãñâ ‚ããõÀ „¹ã•ããñ¡ãñâ ‡ãŠãñ ¹ãÆÔ¦ãì¦ã ‡ãŠÀñØãã •ãºã „Ôã ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãè ãäÌã§ããè¾ã ãäÔ©ããä¦ã ‡ãŠãñ Ôã½ã¢ã¶ãñ ‡ãŠñ ãäÊã† †ñÔãã ¹ãÆÔ¦ãìãä¦ã‡ãŠÀ¥ã ÔãìÔãâØã¦ã Öãñý" (vii) ‚ã¶ãìÞœñª 55 ‡ãŠñ ¹ãÍÞãã¦ãá ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ‚ãâ¦ã:Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "55 ‡ãŠ •ãºã ¹ãÆãä¦ãÓŸã¶ã ‚ã¶ãìÞœñª 55 ‡ãŠñ ‚ã¶ãìÔããÀ „¹ã•ããñ¡ãñâ ‡ãŠãñ ¹ãÆÔ¦ãì¦ã ‡ãŠÀ¦ãã Öõ ¦ããñ Ìãñ „¹ã•ããñ¡ ãä¶ã½¶ã ¹ãÆ‡ãŠãÀ ÖãâñØãñ: (‡ãŠ) ƒ¶ã½ãñâ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ‡ãŠñ ‚ã¶ãìÔããÀ ½ãã¶¾ã ¦ã©ãã ½ãã¹ããè ØãƒÃ ÀããäÍã¾ããñâ ‡ãŠãè ÀñŒããè¾ã ½ãª ÖãâñØããè; (Œã) ¾ãñ ƒÔã ¦ãÀãè‡ãŠñ Ôãñ ¹ãÆÔ¦ãì¦ã ãä‡ãŠ† •ãã†âØãñ ¦ã©ãã ãäªŒãã† •ãã†âØãñ ãä‡ãŠ „¶ã‡ãŠãè ÀñŒããè¾ã ½ãªâñ Ô¹ãÓ› ¦ã©ãã Ôã½ã¢ã¶ãñ ¾ããñØ¾ã ÖãñâØããè; (Øã) ‚ã¶ãìÞœñª 45 ‡ãŠñ ‚ã¶ãìÔããÀ Ìãñ ‚ãÌããä£ã Ôãñ ‚ãÌããä£ã ¦ã‡ãŠ ÔãìÔãâØã¦ã ÖãâñØãñ ; ¦ã©ãã (Üã) ¦ãìÊã¶ã-¹ã¨ã ‡ãŠñ ãäÊã† ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ½ãñâ ‚ã¹ãñãäàã¦ã „¹ã•ããñ¡ãñâ ¦ã©ãã •ããñ¡ãñâ ‡ãŠãè ¦ãìÊã¶ãã ½ãñâ ƒ¶Öñâ ‚ããä£ã‡ãŠ ¹ãÆ½ãìŒã¦ãã Ôãñ ¹ãÆªãäÍãÃ¦ã ¶ãÖãè ãä‡ãŠ¾ãã •ãã†Øããý" (viii) ‚ã¶ãìÞœñª 82‡ãŠ ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "82 ‡ãŠ ‚ã¶¾ã Ì¾ãã¹ã‡ãŠ ‚ãã¾ã Œãâ¡ ãä¶ã½¶ããäÊããäŒã¦ã ‚ãÌããä£ã ‡ãŠãè ÀããäÍã¾ããñâ ‡ãŠãè ÀñŒããè¾ã ½ãªãñâ ‡ãŠãñ ƒÔã ¹ãÆ‡ãŠãÀ ¹ãÆÔ¦ãì¦ã ‡ãŠÀñØãã : (‡ãŠ) ‚ã¶¾ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãñâ ‡ãŠñ ‚ã¶ãìÔããÀ ¹ãÆ‡ãŠðãä¦ãÌãÍã ÌãØããèÃ‡ãŠð¦ã ¦ã©ãã Ôã½ãîÖºã® ‚ã¶¾ã Ì¾ãã¹ã‡ãŠ ‚ãã¾ã ½ãªñâ [‚ã¶ãìÞœñª (Œã) ½ãñâ ªÍããÃ¾ããè ØãƒÄ ÀããäÍã¾ããñâ ‡ãŠãñ œãñ¡‡ãŠÀ]: (i) ãä•ã¶Öñâ ºããª ½ãñâ Êãã¼ã ¾ãã Öããä¶ã ½ãñâ ¹ãì¶ãÌãÃØããèÃ‡ãŠð¦ã ¶ãÖãâè ãä‡ãŠ¾ãã •ãã†Øã; ‚ããõÀ (ii) •ãºã ãäÌããäÍãÓ› Íã¦ãñÃ ¹ãîÀãè ÖãñâØããè ¦ãºã ºããª ½ãñâ ãä•ã¶Öñâ Êãã¼ã ¾ãã Öããä¶ã ½ãñâ ¹ãì¶ãÌãÃØããèÃ‡ãŠð¦ã ãä‡ãŠ¾ãã •ãã†Øããý (Œã) ‚ã¶¾ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãñâ ‡ãŠñ ‚ã¶ãìÔããÀ ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ããñâ (†ÔããñãäÍã†›ãñâ) ¦ã©ãã Ôãâ¾ãì‡ã‹¦ã „²ã½ããñâ ‡ãŠãè ‚ã¶¾ã Ì¾ãã¹ã‡ãŠ ‚ãã¾ã ‡ãŠã Íãñ¾ãÀ ãä•ãÔã‡ãŠã ÊãñŒãã ƒãä‡ã‹Ìã›ãè ãäÌããä£ã ´ãÀã ãä‡ãŠ¾ãã Øã¾ãã Öõ ‚ããõÀ •ããñ ‚ã¶¾ã ÊãñŒãã ½ãã¶ã‡ãŠãñâ ‡ãŠñ ‚ã¶ãìÔããÀ ½ãªãñâ ‡ãŠñ Íãñ¾ãÀ Ôãñ ‚ãÊãØã Öõâ ‚ããõÀ- (i) ãä•ã¶Öñâ ºããª ½ãñâ Êãã¼ã ¾ãã Öããä¶ã ½ãñâ ¹ãì¶ãÌãØããèÃ‡ãŠð¦ã ¶ãÖãèâ ãä‡ãŠ¾ãã •ãã†Øãã; ‚ããõÀ (ii) •ãºã ãäÌããäÍãÓ› Íã¦ãñÃ ¹ãîÀãè ÖãñâØããè ¦ãºã ºããª ½ãâñ ãä•ã¶Öñâ Êãã¼ã ¾ãã Öããä¶ã ½ãñâ ¹ãì¶ãÌãÃØããèÃ‡ãŠð¦ã ãä‡ãŠ¾ãã •ãã†Øããý" (ix) ‚ã¶ãìÞœñª 85 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ‚ãâ¦ã:Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "85 †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã Êãã¼ã-Öããä¶ã ãäÌãÌãÀ¥ã ½ãò ‚ããä¦ããäÀ‡ã‹¦ã ÀñŒããè¾ã ½ãªãò, (‚ã¶ãìÞœñª 82 ½ãñâ ÔãîÞããèÌã® ÀñŒããè¾ã ½ãªãñâ ‡ãŠñ ¹ãð©ã‡ãŠá‡ãŠãè‡ãŠÀ¥ã ÔããäÖ¦ã) ÍããèÓãÃ‡ãŠãò ‚ããõÀ „¹ã•ããñ¡ãñâ ‡ãŠãñ ¹ãÆÔ¦ãì¦ã ‡ãŠÀñØãã •ãºã †ñÔãã ¹ãÆÔ¦ãìãä¦ã‡ãŠÀ¥ã ¹ãÆãä¦ãÓŸã¶ã ‡ãŠñ ãäÌã§ããè¾ã ãä¶ãÓ¹ããª¶ã ‡ãŠãñ Ôã½ã¢ã¶ãñ Öñ¦ãì ÔãâØã¦ã Öõý" (x) ‚ã¶ãìÞœñª 85 ‡ãŠñ ¹ãÍÞãã¦ãá ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñªãñâ ‡ãŠãñ ‚ãâ¦ã:Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "85 ‡ãŠ ¹ãÆãä¦ãÓŸã¶ã •ãºã ‚ã¶ãìÞœñª 85 ‡ãŠñ ‚ã¶ãìÔããÀ „¹ã•ããñ¡ãñâ ‡ãŠãñ ¹ãÆÔ¦ãì¦ã ‡ãŠÀ¦ãã Öõ ,¦ãºã Ìãñ „¹ã•ããñ¡û ƒÔã ¹ãÆ‡ãŠãÀ ÖãñâØãñ: (‡ãŠ) ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ‡ãŠñ ‚ã¶ãìÔããÀ ½ãã¶¾ã¦ãã ¹ãÆã¹¦ã ¦ã©ãã ½ãã¹ããè ØãƒÃ ÀããäÍã¾ããñâ Ôãñ ºã¶ããè ÀñŒããè¾ã ½ãªãñâ ÔããäÖ¦ã ; (Œã) „¹ã•ããñ¡û ƒÔã ¤âØã Ôãñ ¹ãÆÔ¦ãì¦ã ãä‡ãŠ† •ãã†âØãñ ¦ã©ãã ãäªŒãã† •ãã†âØãñ ãä‡ãŠ „¶ã‡ãŠãè ÀñŒããè¾ã ½ãªñâ Ô¹ãÓ› ‚ããõÀ Ôã½ã¢ã¶ãñ ¾ããñØ¾ã Öãñâ ; ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 13 (Øã) ¾ãñ „¹ã•ããñ¡û ‚ã¶ãìÞœñª 45 ‡ãŠñ ‚ã¶ãìÔããÀ ‚ãÌããä£ã ªÀ ‚ãÌããä£ã ¦ã‡ãŠ ÔãìÔãâØã¦ã Öãñâ: ‚ããõÀ (Üã) Êãã¼ã-Öããä¶ã ãäÌãÌãÀ¥ã ‡ãŠñ ãäÊã† ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ½ãñâ ‚ã¹ãñãäàã¦ã „¹ã•ããñ¡ãñâ ¦ã©ãã •ããñ¡ãñâ ‡ãŠãè ¦ãìÊã¶ãã ½ãñâ ƒ¶Öñâ ‚ããä£ã‡ãŠ ¹ãÆ½ãìŒã¦ãã Ôãñ ¹ãÆªãäÍãÃ¦ã ¶ãÖãè ãä‡ãŠ¾ãã •ãã†Øãã ý "85 Œã †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã Êãã¼ã-Öããä¶ã ãäÌãÌãÀ¥ã ½ãñâ ÀñŒããè¾ã ½ãªãñâ ‡ãŠãñ ¹ãÆÔ¦ãì¦ã ‡ãŠÀñØãã •ããñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ½ãñâ ‚ã¹ãñãäàã¦ã „¹ã•ããñ¡ãñâ ‚ã©ãÌãã •ããñ¡ãñâ ‡ãŠñ Ôãã©ã ‚ã¶ãìÞœñª 85 ‡ãŠñ ‚ã¶ãìÔããÀ ¹ãÆÔ¦ãì¦ã ãä‡ãŠ† Øã† ãä‡ãŠ¶Öãè „¹ã•ããñ¡ãñâ ‡ãŠã ãä½ãÊãã¶ã ‡ãŠÀ¦ãã Öõý" (xi) ‚ã¶ãìÞœñª 113 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "113 †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ÔãìÌ¾ãÌããäÔ©ã¦ã ¤âØã-Ôãñ ãä›¹¹ããä¥ã¾ããâ ¹ãÆÔ¦ãì¦ã ‡ãŠÀñØãã ý ÔãìÌ¾ãÌããäÔ©ã¦ã ¤âØã Ôãñ ãä¶ã£ããÃÀ¥ã ‡ãŠÀ¶ãñ ½ãñâ, ¹ãÆãä¦ãÓŸã¶ã ƒÔã‡ãŠñ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããñâ ‡ãŠãñ Ôã½ã¢ã¶ãñ ‚ããõÀ „Ôã‡ãŠãè ¦ãìÊã¶ãã ‡ãŠñ ¹ãÆ¼ããÌã ¹ãÀ ãäÌãÞããÀ ‡ãŠÀñØããý ¦ãìÊã¶ã-¹ã¨ã, Êãã¼ã ¾ãã Öããä¶ã ãäÌãÌãÀ¥ã, 'ƒãä‡ã‹Ìã›ãè' ½ãò ¹ããäÀÌã¦ãÃ¶ã ‡ãñŠ ãäÌãÌãÀ¥ã ‚ããõÀ ¶ã‡ãŠªãè ¹ãÆÌããÖ ãäÌãÌãÀ¥ã ½ãò ¹ãÆ¦¾ãñ‡ãŠ ½ãª ‡ãŠãñ ãä›¹¹ããä¥ã¾ããò ½ãò ªãè •ãã¶ãñ ÌããÊããè ÔãîÞã¶ãã ‡ãŠãñ ¹ãÆãä¦ã-Ôãâªãä¼ãÃ¦ã ‡ãŠÀñØããý" (xii) ‚ã¶ãìÞœñª 114 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "114 ÔãìÌ¾ãÌããäÔ©ã¦ã ‡ãÆŠ½ãºã®¦ãã ‚ã©ãÌãã Ôã½ãîÖãè‡ãŠÀ¥ã ‡ãŠñ „ªãÖÀ¥ããñâ ½ãñâ ãä¶ã½¶ããäÊããäŒã¦ã Ôããä½½ããäÊã¦ã Öâõ: (‡ãŠ) ¹ãÆãä¦ãÓŸã¶ã ‚ã¹ã¶ãñ ãä•ãÔã ãäÌã§ããè¾ã ãä¶ãÓ¹ããª¶ã ¦ã©ãã ãäÌã§ããè¾ã ãäÔ©ããä¦ã ‡ãŠãñ Ôã½ã¢ã¶ãñ ‡ãŠñ ãäÊã† „Ôã‡ãŠãè Øããä¦ããäÌããä£ã¾ããñâ ‡ãŠñ ãä•ã¶ã àãñ¨ããñâ ‡ãŠãñ ÔãÌããÃãä£ã‡ãŠ ¹ãÆãÔãâãäØã‡ãŠ Ôã½ã¢ã¦ãã Öõ „¶Öñâ ¹ãÆ½ãìŒã¦ãã ªãè •ãã†, •ãõÔãñãä‡ãŠ ãä‡ãŠÔããè ãäÌãÍãñÓã ¹ããäÀÞããÊã¶ã ‡ãŠãè Øããä¦ããäÌããä£ã¾ããñâ ‡ãŠñ ºããÀñ ½ãñâ ÔãîÞã¶ãã †‡ãŠ Ôãã©ã ªñ¶ãã (Œã) †‡ãŠ •ãõÔããè ½ãã¹ããè ØãƒÃ ½ãªãñâ ‡ãŠñ ºããÀñ ½ãñâ ÔãîÞã¶ãã ‡ãŠãñ †‡ãŠ Ôãã©ã ªñ¶ãã, •ãõÔãñ ãä‡ãŠ „ãäÞã¦ã ½ãîÊ¾ã ¹ãÀ ½ãã¹ããè ØãƒÃ ‚ãããäÔ¦ã¾ããâ ‚ã©ãÌãã- (Øã) Êãã¼ã-Öããä¶ã ãäÌãÌãÀ¥ã ¦ã©ãã ¦ãìÊã¶ã-¹ã¨ã ½ãñâ ÀñŒããè¾ã ½ãªãñâ ‡ãŠñ ‡ãÆŠ½ã ‡ãŠã ‚ã¶ãìÔãÀ¥ã ‡ãŠÀ¶ãã, •ãõÔãñ-ãä‡ãŠ i. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãñâ ‡ãŠñ Ôãã©ã ‚ã¶ãì¹ããÊã¶ã ãäÌãÌãÀ¥ã (ªñŒãñâ ‚ã¶ãìÞœñª 16) ii. ÊããØãî ‡ãŠãè ØãƒÃ ½ãÖ¦Ìã¹ãî¥ãÃ ÊãñŒãã ¶ããèãä¦ã¾ããâ (ªñŒãñâ ‚ã¶ãìÞœñª 117) iii. ¦ãìÊã¶ã-¹ã¨ã, Êãã¼ã-Öããä¶ã ãäÌãÌãÀ¥ã, 'ƒãä‡ã‹Ìã›ãè' ½ãò ¹ããäÀÌã¦ãÃ¶ããò ‡ãŠã ãäÌãÌãÀ¥ã ‚ããõÀ ¶ã‡ãŠªãè ¹ãÆÌããÖ ãäÌãÌãÀ¥ã ½ãò ¹ãÆÔ¦ãì¦ã ½ãªãò ‡ãŠñ ãäÊã† ÔãÖã¾ã‡ãŠ ÔãîÞã¶ãã Ÿãè‡ãŠ „Ôããè ‡ãÆŠ½ã ½ãò ¹ãÆÔ¦ãì¦ã ‡ãŠÀ¶ãã ãä•ãÔã½ãò ãä‡ãŠ ¹ãÆ¦¾ãñ‡ãŠ ãäÌãÌãÀ¥ã Ìã ¹ãÆ¦¾ãñ‡ãŠ ÀñŒããè¾ã ½ãª ¹ãÆÔ¦ãì¦ã ‡ãŠãè •ãã¦ããè Öõ ; ‚ããõÀ iv. ‚ã¶¾ã ¹ãÆ‡ãŠ›¶ã ãä¶ã½¶ããäÊããäŒã¦ã ÔããäÖ¦ã : (1) ‚ãã‡ãŠãäÔ½ã‡ãŠ ªããä¾ã¦Ìã [ªñŒãò ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 37 ] ‚ããõÀ ØãõÀ-½ãã¶¾ã ‚ã¶ãìºãâ£ãã¦½ã‡ãŠ ÌãÞã¶ãºã®¦ãã†â ; ‚ããõÀ (2) ØãõÀ-ãäÌã§ããè¾ã ¹ãÆ‡ãŠ›¶ã, „ªãÖÀ¥ãã©ãÃ, ¹ãÆãä¦ãÓŸã¶ã ‡ãŠñ ãäÌã§ããè¾ã •ããñãäŒã½ã ¹ãÆºã¶£ã¶ã ‡ãŠñ „ªáªñÍ¾ã ‚ããõÀ ¶ããèãä¦ã¾ããâ [ªñŒãò ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 107] " (xiii) ‚ã¶ãìÞœñª 115 ‡ãŠã Êããñ¹ã ãä‡ãŠ¾ãã •ãã†Øããý* (xiv) ‚ã¶ãìÞœñª 117 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "117 †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ‚ã¹ã¶ããè ½ãÖ§Ìã¹ãî¥ãÃ ÊãñŒãã ¶ããèãä¦ã¾ããò ½ãñâ ãä¶ã½¶ããäÊããäŒã¦ã ¹ãÆ‡ãŠ› ‡ãŠÀñØãã : (‡ãŠ) ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããò ‡ãŠãñ ¦ãõ¾ããÀ ‡ãŠÀ¶ãñ ½ãñâ ¹ãÆ¾ãì‡ã‹¦ã ½ãã¹ã ‚ãã£ããÀ, ‚ããõÀ (Œã) ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããò ‡ãŠãñ Ôã½ã¢ã¶ãñ ‡ãŠñ ãäÊã† ¹ãÆ¾ãì‡ã‹¦ã ‚ã¶¾ã ¹ãÆãÔããâãäØã‡ãŠ ÊãñŒãã ¶ããèãä¦ã¾ããâý " (xv) ‚ã¶ãìÞœñª 119 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "119 ¾ãÖ ãä¶ã¥ãÃ¾ã Êãñ¦ãñ Ôã½ã¾ã ãä‡ãŠ ‡ã‹¾ãã ãä‡ãŠÔããè ãäÌãÍãñÓã ÊãñŒãã ¶ããèãä¦ã ‡ãŠã ¹ãÆ‡ãŠ›¶ã ãä‡ãŠ¾ãã •ãã¾ãñ, ¹ãÆºã¶£ã¶ã ¾ãÖ ãäÌãÞããÀ ‡ãŠÀ¦ãã Öõ ãä‡ãŠ ‡ã‹¾ãã ¹ãÆ‡ãŠ›¶ã „¹ã¾ããñØã‡ãŠ¦ããÃ‚ããò ‡ãñŠ ãäÊã† ¾ãÖ Ôã½ã¢ã¶ãñ ½ãò ÔãÖã¾ã‡ãŠ ÖãñØãã ãä‡ãŠ ãä‡ãŠÔã ¹ãÆ‡ãŠãÀ Êãñ¶ã-ªñ¶ã, ‚ã¶¾ã Üã›¶ãã†â ‚ããõÀ ¹ããäÀãäÔ©ããä¦ã¾ããâ ãäÀ¹ããñ›Ã ãä‡ãŠ¾ãñ Øã¾ãñ ãäÌã§ããè¾ã ãä¶ãÓ¹ããª¶ã ‚ããõÀ ãäÌã§ããè¾ã ãäÔ©ããä¦ã ½ãò ¹ãÆãä¦ããäºãâãäºã¦ã Ööý ¹ãÆ¦¾ãñ‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ‚ã¹ã¶ãñ „¶ã ¹ããäÀÞããÊã¶ããñâ ‡ãŠãè ¹ãÆ‡ãŠðãä¦ã ¦ã©ãã ¶ããèãä¦ã¾ããñâ ¹ãÀ ãäÌãÞããÀ ‡ãŠÀ¦ãã Öõ ãä‡ãŠ ƒÔã‡ãŠñ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããñâ ‡ãŠñ „¹ã¾ããñØã‡ãŠ¦ããÃ „Ôã ¹ãÆãä¦ãÓŸã¶ã Ôãñ ¾ãÖ ‚ããÍãã ‡ãŠÀñâØãâñ ý ãäÌããäÍãÓ› ãäÌã§ããè¾ã ÊãñŒãã ¶ããèãä¦ã¾ããò ‡ãŠã ¹ãÆ‡ãŠ›¶ã „¹ã¾ããñØã‡ãŠ¦ããÃ‚ããò ‡ãŠñ ãäÊã† ¦ãºã „¹ã¾ããñØããè Öãñ •ãã¦ãã Öõ, •ãºã Ìãñ ¶ããèãä¦ã¾ããâ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãò ´ãÀã ÔÌããè‡ãðŠ¦ã ãäÌã‡ãŠÊ¹ããò ½ãò Ôãñ Þã¾ããä¶ã¦ã Öãò ý ƒÔã‡ãŠã †‡ãŠ „ªãÖÀ¥ã Öõ Ì¾ãã¹ããÀ-ãä¦ããä©ã ÊãñŒãã ¾ãã * ªñŒãñâ ¹ããäÀãäÍãÓ› 1 14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ãä¶ã¹ã›ã¶ã-ãä¦ããä©ã ÊãñŒãã ½ãò Ôãñ ãä‡ãŠÔããè †‡ãŠ ‡ãŠã ¹ãÆ¾ããñØã ‡ãŠÀ¦ãñ Öì† ãäÌã§ããè¾ã ‚ãããäÔ¦ã¾ããò ‡ãŠã ãä¶ã¾ããä½ã¦ã ‚ãã£ããÀ ¹ãÀ ŒãÀãèª ¾ãã ãäºã‰ãŠãè ‡ãŠã ¹ãÆ‡ãŠ›¶ã ý [ªñŒãò ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 109, ãäÌã§ããè¾ã ãäÊãŒã¦ãò ] ‡ã‹Šìœ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ãäÌãÍãñÓã ÀŠ¹ã Ôãñ ãäÌããäÍãÓ› ÊãñŒãã ¶ããèãä¦ã¾ããò ‡ãŠñ ¹ãÆ‡ãŠ›¶ã ‡ãŠãè ‚ã¹ãñàãã ‡ãŠÀ¦ãã Öõ ãä•ã¶ã½ãò „¶ã‡ãŠñ ´ãÀã ‚ã¶ãì½ã¦ã ãäÌããä¼ã¶¶ã ÊãñŒãã ¶ããèãä¦ã¾ããò ½ãò Ôãñ ¹ãÆºã¶£ã¶ã ´ãÀã ãä‡ãŠ¾ãñ Øã¾ãñ Þã¾ã¶ããò ‡ãñŠ ºããÀñ ½ãò ¹ãÆ‡ãŠ›¶ã Ôããä½½ããäÊã¦ã Öãñ¦ãñ Ööý „ªãÖÀ¥ãã©ãÃ, ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 16, Ôã½¹ããä§ã, Ôãâ¾ãâ¨ã ‚ããõÀ „¹ãÔ‡ãŠÀ ‡ãŠãè Ñãñãä¥ã¾ããò ½ãò ¹ãÆ¾ãì‡ã‹¦ã ½ãã¹ã ‚ãã£ããÀãò ‡ãŠñ ¹ãÆ‡ãŠ›¶ã ‡ãŠãè ‚ã¹ãñàãã ‡ãŠÀ¦ãã Öõý" (xvi) ‚ã¶ãìÞœñª 120 ‡ãŠã Êããñ¹ã ãä‡ãŠ¾ãã •ãã†Øãã * (xvii) ‚ã¶ãìÞœñª 122 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "122. †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã,½ãÖ¦Ìã¹ãî¥ãÃ ÊãñŒãã¶ããèãä¦ã¾ããñâ ¾ãã ‚ã¶¾ã ãä›¹¹ããä¥ã¾ããñâ ‡ãŠñ Ôãã©ã-Ôãã©ã „¶ã ãä¶ã¥ãÃ¾ããñâ ‡ãŠã ¼ããè ¹ãÆ‡ãŠ›¶ã ‡ãŠÀñØãã •ããñ ‚ã¶ãì½ãã¶ããñâ (ªñŒãñâ ‚ã¶ãìÞœñª 125) ‡ãŠñ ‚ãÊããÌãã ¹ãÆºã¶£ã¶ã ´ãÀã ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãè ÊãñŒãã ¶ããèãä¦ã¾ããò ‡ãŠñ ÊããØãî ‡ãŠÀ¶ãñ ‡ãŠãè ¹ãÆãä‡ãÆŠ¾ãã ½ãò ãäÊã¾ãñ Øã¾ãñ ãä¶ã¥ãÃ¾ããñâ, ‚ããõÀ •ããñ ãä‡ãŠ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããò ½ãò ½ãã¶¾ã £ã¶ãÀããäÍã¾ããò ¹ãÀ ÔãÌããÃãä£ã‡ãŠ ½ãÖ§Ìã¹ãî¥ãÃ ¹ãÆ¼ããÌã ÀŒã¦ãñ Öö ý" (xviii) ¹ããäÀãäÍãÓ› 1 ½ãñâ ‚ã¶ãìÞœñª 6 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "6 ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (‚ããƒÃ † †Ôã) 1 ½ãñâ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª 'Ö›ã† Øã¾ãñ' ‡ãŠñ Â¹ã ½ãò ¹ãÆªãäÍãÃ¦ã Ööý ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (‚ããƒÃ † †Ôã) 1 ‡ãŠãè ‚ã¶ãìÞœñª ÔãâŒ¾ãã‚ããñâ ‡ãŠñ Ôãã©ã „‡ã‹¦ã ‚ã¶ãìÞœñªãñâ ‡ãŠãè ÔãâŒ¾ãã‚ããñâ ‡ãŠãè ‡ãÆŠ½ãºã®¦ãã ºã¶ããè ÀÖñ, ‚ã¦ã: ƒÔã ‚ããÍã¾ã Ôãñ ƒ¶ã ‚ã¶ãìÞœñª ÔãâŒ¾ãã‚ããò ‡ãŠãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ½ãò ÀÖ¶ãñ ãäª¾ãã Øã¾ãã Öõ:- (i) ‚ã¶ãìÞœñª 12 (ii) ‚ã¶ãìÞœñª 39-40 (iii) ‚ã¶ãìÞœñª 81 (iv) ‚ã¶ãìÞœñª 82 (Ý) (v) ‚ã¶ãìÞœñª 82 (Þã)-(¢ã) (vi) ‚ã¶ãìÞœñª 83-84 (vii) ‚ã¶ãìÞœñª 106 (Øã) (viii) ‚ã¶ãìÞœñª 123 (‡ãŠ) (ix) ‚ã¶ãìÞœñª 115 (x) ‚ã¶ãìÞœñª 120" 15. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãâñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 2`` ½ãñâ;- (i) ‚ã¶ãìÞœñª 2 ½ãñâ ½ãª (‡ãŠ) ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "(‡ãŠ) ¹ãÆ¦¾ãàã Á¹ã Ôãñ Ôãâºãâãä£ã¦ã ÔãñÌãã ‚ã¶ãìºãâ£ããò ÔããäÖ¦ã ãä¶ã½ããÃ¥ã Ÿñ‡ãŠãñâ Ôãñ „¦¹ã¸ã ãä¶ã½ããÃ¥ãã£ããè¶ã ‡ãŠã¾ãÃ (ªñãäŒã† ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒâ¡ † †Ôã) 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ'); " (ii) ‚ã¶ãìÞœñª 8 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "8 ÔãîÞããèºã® Ôãã½ãã¶ã (ƒâÌãò›Èãè) ½ãò, ‰ãŠ¾ã ‡ãŠãè Øã¾ããè ¦ã©ãã ¹ãì¶ã: ãäºã‰ãŠãè ‡ãñŠ ãäÊã† ÀŒããè Øã¾ããè ÌãÔ¦ãì†â Ôããä½½ããäÊã¦ã Öö ãä•ã¶ã½ãñâ, „ªãÖÀ¥ã ‡ãñŠ ãäÊã†, †‡ãŠ ŒãìªÀã Ì¾ãã¹ããÀãè ´ãÀã ‰ãŠ¾ã ãä‡ãŠ¾ãã Øã¾ãã ‚ããõÀ ¹ãì¶ã: ãäºã‡ãŠÆãè ‡ãŠñ ãäÊã† ÀŒãã Øã¾ãã Ì¾ãã¹ããÀ ‡ãŠã Ôãã½ãã¶ã ‚ã©ãÌãã ¹ãì¶ã: ãäºã‰ãŠãè ‡ãñŠ ãäÊã† ÀŒããè Øã¾ããè ¼ãîãä½ã ¾ãã ‚ã¶¾ã Ôãâ¹ããä§ã Ôããä½½ããäÊã¦ã Öõý ÔãîÞããèºã® Ôãã½ãã¶ã (ƒâÌãò›Èãè) ½ãò ¹ãÆãä¦ãÓŸã¶ã ´ãÀã ãä¶ããä½ãÃ¦ã ¦ãõ¾ããÀ ÌãÔ¦ãì†â, ãä¶ã½ããÃ¥ãã£ããè¶ã ÌãÔ¦ãì†â ‚ããõÀ ÌãÖ Ôãã½ãØãÆãè ¾ãã ‚ãã¹ãîãä¦ãÃ ¼ããè Íãããä½ãÊã Öõ •ããñ „¦¹ããª¶ã ¹ãÆãä‰ãŠ¾ãã ½ãò „¹ã¾ããñØã ½ãò Êãã¾ããè •ãã¶ããè Öõý †‡ãŠ ÔãñÌãã ¹ãÆªã¶ã‡ãŠ¦ããÃ ‡ãñŠ ½ãã½ãÊãò ½ãò, ÔãîÞããèºã® Ôãã½ãã¶ã (ƒâÌãò›Èãè) ½ãò ‚ã¶ãìÞœñª 19 ½ãò ¾ã©ããÌããä¥ãÃ¦ã ÔãñÌãã ‡ãŠãè ÊããØã¦ã ¼ããè Ôããä½½ããäÊã¦ã Öõ ãä•ãÔã‡ãñŠ ãäÊã† ¹ãÆãä¦ãÓŸã¶ã ¶ãñ ‚ã¼ããè Ôãâºãâãä£ã¦ã Àã•ãÔÌã ‡ãŠãñ ½ãã¶¾ã¦ãã ¶ãÖãé ªãè Öõý (ªñãäŒã† ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ, 18 Àã•ãÔÌã )ý" * ªñŒãñâ ¹ããäÀãäÍãÓ› 1 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 15 (iii) ‚ã¶ãìÞœñª 19 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "19 •ãÖãâù ¦ã‡ãŠ ãä‡ãŠ ÔãñÌãã ¹ãÆªã¶ã‡ãŠ¦ããÃ‚ããò ‡ãñŠ ¹ããÔã ÔãîÞããèºã® Ôãã½ãã¶ã (ƒâÌãò›Èãè) Öõ Ìãñ ƒÔãñ „¦¹ããª¶ã ‡ãŠãè ÊããØã¦ã ¹ãÀ ½ãã¹ã¦ãñ Ööý ƒ¶ã ÊããØã¦ããò ½ãò ½ãìŒ¾ã¦ã: Ñã½ã ¦ã©ãã ¹ã¾ãÃÌãñàããè ‡ãŠãä½ãÃ¾ããò ÔããäÖ¦ã ÔãñÌãã†â ¹ãÆªã¶ã ‡ãŠÀ¶ãñ ½ãò ¹ãÆ¦¾ãàã Á¹ã Ôãñ ÔãâÊãØ¶ã ‡ãŠãä½ãÃ¾ããò ‡ãŠãè ‚ã¶¾ã ÊããØã¦ãò ¦ã©ãã Ôãâºãâãä£ã¦ã „¹ããäÀÌ¾ã¾ã Íãããä½ãÊã Ööý ÖãÊããâãä‡ãŠ, ãäºã‰ãŠãè ¦ã©ãã Ôãã½ãã¶¾ã ¹ãÆÍããÔã‡ãŠãè¾ã ‡ãŠãä½ãÃ¾ããò Ôãñ •ãìü¡ãèâ Ñã½ã ¦ã©ãã ‚ã¶¾ã ÊããØã¦ããò ‡ãŠãñ Ôããä½½ããäÊã¦ã ¶ãÖãè ãä‡ãŠ¾ãã •ãã¦ãã Öõ ¹ãÀâ¦ãì ‚ãÌããä£ã ‡ãñŠ ªãõÀã¶ã ŒãÞãÃ ãä‡ãŠ† Ì¾ã¾ã ‡ãŠãñ ½ãã¶¾ã¦ãã ªãè •ãã¦ããè Öõý †‡ãŠ ÔãñÌãã-¹ãÆªã¶ã‡ãŠ¦ããÃ ‡ãŠãè ƒâÌãò›Èãè ‡ãŠãè ÊããØã¦ã ‡ãŠãñ Êãã¼ã ½ãããä•ãÃ¶ã ‚ã©ãÌãã ØãõÀ-ãä¶ããäÖ¦ã „¹ããäÀÌ¾ã¾ã ½ãò Ôããä½½ããäÊã¦ã ¶ãÖãé ãä‡ãŠ¾ãã •ãã¦ãã Öõý ƒ¶Öò ¹ãÆã¾ã: ÔãñÌãã ¹ãÆªã¶ã‡ãŠ¦ããÃ ´ãÀã ÌãÔãîÊã ‡ãŠãè •ãã¶ãñ ÌããÊããè ‡ãŠãè½ã¦ã ½ãò •ããñü¡ ãäª¾ãã •ãã¦ãã Öõý" (iv) ‚ã¶ãìÞœñª 29 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "29 ÔãîÞããèºã® Ôãã½ãã¶ã ‡ãŠãñ Ôãã½ãã¶¾ã¦ã¾ãã Íãì® ÌãÔãîÊããè-¾ããñØ¾ã ½ãîÊ¾ã ¦ã‡ãŠ ½ãª-ªÀ-½ãª ‚ã¹ããäÊããäŒã¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõý ¦ã©ãããä¹ã, ‡ãìŠœ ¹ããäÀãäÔ©ããä¦ã¾ããò ½ãò, †‡ãŠ -•ãõÔããè ‚ããõÀ Ôãâºãâãä£ã¦ã ½ãªãò ‡ãŠãñ Ôã½ãîÖºã® ‡ãŠÀ¶ãã „¹ã¾ãì‡ã‹¦ã Öãñ Ôã‡ãŠ¦ãã Öõý ¾ãÖ Ôã½ãã¶ã „¦¹ããª¶ã ÀñŒãã Ôãñ Ôãâºãâãä£ã¦ã ÔãîÞããèºã® Ôãã½ãã¶ã ‡ãŠãè ½ãªãñâ ‡ãŠñ ½ãã½ãÊãñâ ½ãñâ Öãñ Ôã‡ãŠ¦ãã Öõ, ãä•ã¶ã‡ãŠã „−ñÍ¾ã ¾ãã ‚ãâãä¦ã½ã „¹ã¾ããñØã †‡ãŠ Öãè Öõ ‚ããõÀ •ããñ Ôã½ãã¶ã ¼ããñõØããñãäÊã‡ãŠ àãñ¨ã ½ãâò „¦¹ãããäª¦ã ‚ããõÀ ãäÌã¹ããä¥ã¦ã ‡ãŠãè •ãã¦ããè Öõâ ‚ããõÀ ãä•ã¶Öñâ Ì¾ãÌãÖãÀ ½ãò „Ôã „¦¹ããª¶ã ÀñŒãã ½ãò ‚ã¶¾ã ½ãªãò Ôãñ ‚ãÊãØã ½ãîÊ¾ããâãä‡ãŠ¦ã ¶ãÖãé ãä‡ãŠ¾ãã •ãã Ôã‡ãŠ¦ãã ý ÔãîÞããèºã® Ôãã½ãã¶ã ‡ãñŠ ÌãØããê‡ãŠÀ¥ã ‡ãñŠ ‚ãã£ããÀ ¹ãÀ ÔãîÞããèºã® Ôãã½ãã¶ã ‡ãŠãñ ‚ã¹ããäÊããäŒã¦ã ‡ãŠÀ¶ãã „¹ã¾ãì‡ã‹¦ã ¶ãÖãé Öõ, „ªãÖÀ¥ã ‡ãñŠ ãäÊã†, •ãõÔãñ ãä‡ãŠ ¦ãõ¾ããÀ ½ããÊã ¾ãã ãäÌããäÍãÓ› ¹ããäÀÞããÊã¶ã Œãâ¡ ½ãò Ôã¼ããè (ÔãîÞããèºã® Ôãã½ãã¶ã (ƒ¶Ìãò›Èãè•ã)ý) ‚ãã½ã¦ããõÀ ¹ãÀ ÔãñÌãã ¹ãÆªã¦ãã ¹ãÆ¦¾ãñ‡ãŠ ÔãñÌãã ‡ãŠñ Ôãâºãâ£ã ½ãñâ ÊããØã¦ããñâ ‡ãŠãñ ÔãâãäÞã¦ã ‡ãŠÀ¦ãñ Öõâ ãä•ãÔã‡ãŠñ ãäÊã† ¹ãð©ã‡ãŠ ãäÌã‡ãŠÆ¾ã ½ãîÊ¾ã ¹ãÆ¼ãããäÀ¦ã ãä‡ãŠ¾ãã •ã¦ãã Öõ ý ƒÔããäÊã†, †ñÔããè ¹ãÆ¦¾ãñ‡ãŠ ÔãñÌãã ‡ãŠãñ †‡ãŠ ¹ãð©ã‡ãŠ ½ãª ‡ãŠñ Á¹ã ½ãñâ Ôã½ã¢ãã •ãã¦ãã Öõý" (v) ‚ã¶ãìÞœñª 37 ‡ãŠñ Ô©ãã¶ã ¹ãÀ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "37 ÔãîÞããèºã® Ôãã½ãã¶ã ‡ãñŠ ãäÌããä¼ã¸ã ÌãØããê‡ãŠÀ¥ããò ½ãò ÀŒããè ØãƒÃ ÔãîÞããèºã® Ôãã½ãã¶ã ‡ãŠãè ‚ãØãÆ¥ããè¦ã (‡ãõŠãäÀâØã) ÀããäÍã¾ããòâ ‡ãŠãè ÔãîÞã¶ãã ‚ããõÀ ƒ¶ã ‚ãããäÔ¦ã¾ããò ½ãò ¹ããäÀÌã¦ãÃ¶ã ‡ãŠãè Ôããè½ãã Ôãñ Ôãâºãâãä£ã¦ã •ãã¶ã‡ãŠãÀãè ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããñâ ‡ãñŠ „¹ã¾ããñØã‡ãŠ¦ããÃ‚ããò ‡ãñŠ ãäÊã† „¹ã¾ããñØããè Öãñ¦ããè Öõý ÔãîÞããèºã® Ôãã½ãã¶ã ‡ãŠñ Ôãã½ãã¶¾ã ÌãØããê‡ãŠÀ¥ã ½ãò Ì¾ãã¹ããÀ ‡ãŠãè ÌãÔ¦ãì†â, „¦¹ããª¶ã ‡ãŠãè ‚ãã¹ãîãä¦ãÃ¾ããâ, ãä¶ã½ããÃ¥ãã£ããè¶ã †Ìãâ ¦ãõ¾ããÀ ÌãÔ¦ãì†â ‚ãã¦ããè Ööý †‡ãŠ ÔãñÌãã ¹ãÆªã¦ãã ‡ãŠã ÔãîÞããèºã® Ôãã½ãã¶ã (ƒ¶Ìãñâ›Èãè•ã) †‡ãŠ ãä¶ã½ããÃ¥ãã£ããè¶ã ÌãÔ¦ãì ‡ãŠñ Á¹ã ½ãñâ Ôã½ã¢ãã •ãã Ôã‡ãŠ¦ãã Öõý " (vi) ¹ããäÀãäÍãÓ› 1 ½ãñâ ‚ã¶ãìÞœñª 2 ‡ãŠã Êããñ¹ã ãä‡ãŠ¾ãã •ãã†Øãã ý 16. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñâ, ``„¹ããºãâ£ã`` ½ãñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 10 ‡ãŠñ ¹ãÍÞãã¦ãá, ãä¶ã½¶ããäÊããäŒã¦ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ‚ãâ¦ã:Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒâ¡ † †Ôã) 11 ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ (ƒÔã ¼ããÀ¦ããè¾ã ÊãñŒãã-½ãã¶ã‡ãŠ ½ãò ½ããñ›ñ ›ãƒ¹ã Ìã Ôãã½ãã¶¾ã ›ãƒ¹ã ½ãò ‚ã¶ãìÞœñª Ööý ƒ¶ã ªãñ¶ããò ¦ãÀÖ ‡ãñŠ ‚ã¶ãìÞœñªãò ‡ãŠã Ôã½ãã¶ã ¹ãÆããä£ã‡ãŠãÀ Öõý ½ããñ›ñ ›ãƒ¹ã ½ãò ‚ã¶ãìÞœñª ½ãìŒ¾ã ãäÔã®ã¶¦ããò ‡ãñŠ ÔãîÞã‡ãŠ Öö) ý „−ñÍ¾ã ƒÔã ½ãã¶ã‡ãŠ ‡ãŠã „ªáªñÍ¾ã ãä¶ã½ããÃ¥ã Ÿñ‡ãŠãñâ Ôãñ Ôãâºãâãä£ã¦ã Àã•ãÔÌã ¦ã©ãã ÊããØã¦ããò ‡ãñŠ ÊãñŒããâ‡ãŠ¶ã Ì¾ãÌãÖãÀ ‡ãŠãñ ãä¶ã£ããÃãäÀ¦ã ‡ãŠÀ¶ãã Öõý ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ½ãò ‡ãŠãè Øã¾ããè Øããä¦ããäÌããä£ã ‡ãŠãè ¹ãÆ‡ãðŠãä¦ã ‡ãñŠ ‡ãŠãÀ¥ã ãä¦ããä©ã ãä•ãÔã ¹ãÀ ãä¶ã½ããÃ¥ã Øããä¦ããäÌããä£ã ‡ãŠãñ ‚ããÀâ¼ã ãä‡ãŠ¾ãã •ãã¦ãã Öõ ¦ã©ãã ãä¦ããä©ã •ãºã Øããä¦ããäÌããä£ã ¹ãî¥ãÃ Öãñ¦ããè Öõ Ìãñ ¹ãÆã¾ã: ãä¼ã¸ã ÊãñŒãã ‚ãÌããä£ã¾ããò ½ãò ‚ãã¦ããè Ööý ƒÔããäÊã†, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ‡ãñŠ ÊãñŒããâ‡ãŠ¶ã ½ãò ¹ãÆ½ãìŒã ½ãì−ã Öõ ãä¶ã½ããÃ¥ã ‡ãŠã¾ãÃ ‡ãñŠ ãä¶ãÓ¹ããª¶ã ‡ãŠãè ÊãñŒãã ‚ãÌããä£ã, Ÿñ‡ãŠã-Àã•ãÔÌã ‚ããõÀ Ÿñ‡ãŠã ÊããØã¦ããò ‡ãŠã ‚ããÌãâ›¶ã ý ¾ãÖ ½ãã¶ã‡ãŠ ¾ãÖ ãä¶ã£ããÃãäÀ¦ã ‡ãŠÀ¦ãã Öõ ãä‡ãŠ ‡ãŠºã Ÿñ‡ãŠã-Àã•ãÔÌã ¦ã©ãã Ÿñ‡ãŠã ÊããØã¦ã ‡ãŠãñ Êãã¼ã ¦ã©ãã Öããä¶ã ‡ãñŠ ãäÌãÌãÀ¥ã ½ãò Àã•ãÔÌã ¦ã©ãã Ì¾ã¾ã ‡ãñŠ Á¹ã ½ãò ½ãã¶¾ã¦ãã ªñ¶ããè ÞãããäÖ† ý ¾ãÖ ½ãã¶ã‡ãŠ '¼ããÀ¦ããè¾ã Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ ÔãâÔ©ãã¶ã' ´ãÀã •ããÀãè 'ãäÌã§ããè¾ã ãäÌãÌãÀ¥ã ¦ãõ¾ããÀ ‡ãŠÀ¶ãñ ‚ããõÀ „¶ã‡ãŠãè ¹ãÆÔ¦ãìãä¦ã ‡ãŠãè Á¹ãÀñŒãã' ½ãò ãä¶ã£ããÃãäÀ¦ã ½ãã¶¾ã¦ãã ½ãã¶ãªâ¡ãò ‡ãŠã „¹ã¾ããñØã ‡ãŠÀ¦ãã Öõý ¾ãÖ ƒ¶ã ½ãã¶ãªâ¡ãñâ ‡ãñŠ „¹ã¾ããñØã ¹ãÀ Ì¾ããÌãÖããäÀ‡ãŠ ½ããØãÃªÍãÃ¶ã ¼ããè ¹ãÆªã¶ã ‡ãŠÀ¦ãã Öõý ‡ãŠã¾ãÃàãñ¨ã 1û ¾ãÖ ½ãã¶ã‡ãŠ Ÿñ‡ãŠñªãÀãò ‡ãŠãè ãä¶ã½ããÃ¥ã Ÿñ‡ãŠãñâ ‡ãñŠ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããñâ ‡ãŠñ ÊãñŒããâ‡ãŠ¶ã ¹ãÀ ÊããØãî ÖãñØããý 1‡ãŠ ƒÔã ½ãã¶ã‡ãŠ Ôãñ „¦¹ã¶¶ã Öãñ¶ãñ ÌããÊããè ¶ã‡ãŠªãè ¾ãã ‚ã¶¾ã ãäÌã§ããè¾ã ‚ãããäÔ¦ã ¹ãÆã¹¦ã ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† ãä‡ãŠÔããè ÔãâãäÌãªã¦½ã‡ãŠ ‚ããä£ã‡ãŠãÀ ‡ãŠãè Öããä¶ã ¹ãÀ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 109, ãäÌã§ããè¾ã ãäÊãŒã¦ãñâ ‡ãŠñ ‚ã¶ãìÔããÀ ãä¶ã¹ã›ã¶ã ãä‡ãŠ¾ãã •ãã†Øããý 16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2û * ¹ããäÀ¼ããÓãã†â 3û ƒÔã ½ãã¶ã‡ãŠ ½ãò ãä¶ã½¶ããäÊããäŒã¦ã ÍãºªãÌãÊããè ‡ãŠã ¹ãÆ¾ããñØã ¾ãÖãâ ãäÌããä¶ããäªÃÓ› ‚ã©ããô ½ãò ãä‡ãŠ¾ãã Øã¾ãã Öõ :- †‡ãŠ 'ãä¶ã½ããÃ¥ã Ÿñ‡ãŠã' †‡ãŠ ‚ãããäÔ¦ã ‚ã©ãÌãã †‡ãŠ Ôãñ ‚ããä£ã‡ãŠ ‚ãããäÔ¦ã¾ããò ‡ãñŠ Ôãâ¾ããñ•ã¶ã ‡ãñŠ ãä¶ã½ããÃ¥ã ‡ãñŠ ãäÊã†, •ããñ ‚ã¹ã¶ãñ ãä¡•ããƒ¶ã, ¹ãÆãõ²ããñãäØã‡ãŠãè ¦ã©ãã ‡ãŠã¾ãÃ ‚ã©ãÌãã ‚ã¹ã¶ãñ ‚ãâ¦ã¦ã: ¹ãÆ¾ããñ•ã¶ã ‚ã©ãÌãã „¹ã¾ããñØã ‡ãñŠ Ôãâª¼ãÃ ½ãò †‡ãŠ ªîÔãÀñ Ôãñ ¶ã•ãªãè‡ãŠãè ÀŠ¹ã Ôãñ •ãìü¡ñ Öö ‚ã©ãÌãã †‡ãŠ ªîÔãÀñ ¹ãÀ ãä¶ã¼ãÃÀ Öö, ãäÌãÍãñÓã Á¹ã Ôãñ ºãã¦ãÞããè¦ã ´ãÀã ¦ã¾ã ‡ãŠãè •ãã¦ããè Öõý †‡ãŠ 'ãä¶ããäÍÞã¦ã ‡ãŠãè½ã¦ã Ÿñ‡ãŠã' †‡ãŠ †ñÔãã ãä¶ã½ããÃ¥ã Ÿñ‡ãŠã Öõ ãä•ãÔã½ãò Ÿñ‡ãŠñªãÀ †‡ãŠ ãä¶ããäÍÞã¦ã Ÿñ‡ãŠñ ‡ãŠãè ‡ãŠãè½ã¦ã ‚ã©ãÌãã ‚ãã„›¹ãì› ‡ãŠãè ¹ãÆ¦¾ãñ‡ãŠ ƒ‡ãŠãƒÃ ‡ãŠãè ãä¶ããäÍÞã¦ã ªÀ ¹ãÀ ÔãÖ½ã¦ã Öãñ¦ãã Öõ •ããñ ‡ãìŠœ ½ãã½ãÊããò ½ãò Ÿñ‡ãŠñ ‡ãŠãè ÊããØã¦ã ½ãâñ Ìãðãä® Ôãñ Ôãâºãâãä£ã¦ã Œãâ¡ãñâ ‡ãñŠ ¦ãÖ¦ã ¼ããè Öãñ¦ããè Öõý 'ÊããØã¦ã-•ã½ãã Ÿñ‡ãŠã' †‡ãŠ †ñÔãã ãä¶ã½ããÃ¥ã Ÿñ‡ãŠã Öõ ãä•ãÔã½ãò Ÿñ‡ãŠñªãÀ ‡ãŠãñ ÔÌããè‡ãŠã¾ãÃ ‚ã©ãÌãã ‚ã¶¾ã©ãã ãä¶ã£ããÃãäÀ¦ã ÊããØã¦ããñâ ‡ãŠñ Ôãã©ã-Ôãã©ã •ã½ãã ƒ¶ã ÊããØã¦ããñâ ‡ãŠã ¹ãÆãä¦ãÍã¦ã ‚ã©ãÌãã ãä¶ããäÍÞã¦ã ÍãìÊ‡ãŠ ‡ãŠãè ¹ãÆãä¦ã¹ãîãä¦ãÃ ‡ãŠãè •ãã¦ããè Öõý 4û †‡ãŠ †‡ãŠÊã ‚ãããäÔ¦ã, •ãõÔãñ ¹ãìÊã, ¼ãÌã¶ã, ºããú£ã, ¹ããƒ¹ãÊããƒ¶ã, Ôãü¡‡ãŠ, •ãÖã•ã ‚ã©ãÌãã ÔãìÀâØã ‡ãŠñ ãä¶ã½ããÃ¥ã ‡ãñŠ ãäÊã† †‡ãŠ ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ‡ãŠãñ ºãã¦ãÞããè¦ã ´ãÀã ¦ã¾ã ‡ãŠãè •ãã Ôã‡ãŠ¦ãã Öõý ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ½ãò †‡ãŠ Ôãñ ‚ããä£ã‡ãŠ ‚ãããäÔ¦ã¾ããñâ ‡ãñŠ ãä¶ã½ããÃ¥ã ‡ãñŠ ãäÊã† ¼ããè Ôã½ã¢ããõ¦ãñ Öãñ Ôã‡ãŠ¦ãñ Öö •ããñ ‚ã¹ã¶ãñ ãä¡•ããƒ¶ã, ¹ãÆãõ²ããñãäØã‡ãŠãè ¦ã©ãã ‡ãŠã¾ãÃ ‚ã©ãÌãã ‚ã¹ã¶ãñ ‚ãâãä¦ã½ã „¹ã¾ããñØã ‚ã©ãÌãã ¹ãÆ¾ããñ•ã¶ã ‡ãñŠ Ôãâª¼ãÃ ½ãò †‡ãŠ ªîÔãÀñ Ôãñ ¶ã•ãªãè‡ãŠãè ÀŠ¹ã Ôãñ •ãìü¡ñ Öãñ¦ãñ Öö ‚ã©ãÌãã †‡ãŠ ªîÔãÀñ ¹ãÀ ãä¶ã¼ãÃÀ ÀÖ¦ãñ Ööý ƒÔã ¹ãÆ‡ãŠãÀ ‡ãŠñ Ÿñ‡ãŠñ ‡ãñŠ „ªãÖÀ¥ããò ½ãò ãäÀ¹ãŠãƒ¶ãÀãè ¦ã©ãã ‚ã¶¾ã •ããä›Êã ¹ãÆ‡ãŠãÀ ‡ãŠñ Ôãâ¾ãâ¨ã ‚ã©ãÌãã „¹ãÔ‡ãŠÀãò ‡ãŠñ ãä¶ã½ããÃ¥ã ‡ãñŠ ãäÊã† ãä‡ãŠ¾ãñ Øã¾ãñ Ÿñ‡ãŠñ ¼ããè Ôããä½½ããäÊã¦ã Öõý 5û 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¹ããäÀãäÔ©ããä¦ã¾ããò ½ãò, †‡ãŠ Ÿñ‡ãŠñªãÀ ‡ãŠãñ ¾ãÖ ãä¶ã£ããÃãäÀ¦ã ‡ãŠÀ¶ãñ ‡ãñŠ ãäÊã† ‚ã¶ãìÞœñª 23 ¦ã©ãã 24 ½ãò ªãè Øã¾ããè Ôã¼ããè Íã¦ããô ¹ãÀ ãäÌãÞããÀ ‡ãŠÀ¶ãñ ‡ãŠãè ‚ããÌãÍ¾ã‡ãŠ¦ãã Öõ ãä‡ãŠ Ÿñ‡ãŠñ ‡ãñŠ Àã•ãÔÌã ‚ããõÀ Ì¾ã¾ã ‡ãŠãñ ‡ãŠºã ½ãã¶¾ã¦ãã ªñ¶ããè ÞãããäÖ† ý ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ‡ãŠã Ôãâ¾ããñ•ã¶ã ¦ã©ãã ãäÌãŒãâ¡¶ã 7û ƒÔã ½ãã¶ã‡ãŠ ‡ãŠãè ‚ã¹ãñàãã‚ããò ‡ãŠãñ ¹ãÆã¾ã: ¹ãÆ¦¾ãñ‡ãŠ ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ¹ãÀ ¹ãð©ã‡ãŠ Á¹ã Ôãñ ÊããØãî ãä‡ãŠ¾ãã •ãã¦ãã Öõý ¾ã²ããä¹ã ‡ãìŠœ ¹ããäÀãäÔ©ããä¦ã¾ããò ½ãò ½ãã¶ã‡ãŠ ‡ãŠãñ †‡ãŠ Ÿñ‡ãŠã ‚ã©ãÌãã Ÿñ‡ãŠñ ‡ãñŠ Ôã½ãîÖ ‡ãŠãñ †‡ãŠ Ôãã©ã ¹ãð©ã‡ãŠ Á¹ã Ôãñ ¹ãÖÞãã¶ã ¾ããñØ¾ã Üã›‡ãŠãò ¹ãÀ ÊããØãî ‡ãŠÀ¶ãã ‚ããÌãÍ¾ã‡ãŠ Öõ ãä•ãÔãÔãñ ãä‡ãŠ Ÿñ‡ãŠñ ‚ã©ãÌãã Ÿñ‡ãŠñ ‡ãñŠ ÔããÀ¦Ìã ¹ãÆãä¦ããäºãâãäºã¦ã Öãñ Ôã‡ãñŠ ý 8û •ãºã Ÿñ‡ãŠñ ½ãò ‚ã¶ãñ‡ãŠ ‚ãããäÔ¦ã¾ããâ Ôããä½½ããäÊã¦ã Öãñ¦ããè Öö, ¦ããñ ¹ãÆ¦¾ãñ‡ãŠ ‚ãããäÔ¦ã ‡ãñŠ ãä¶ã½ããÃ¥ã ‡ãŠãñ †‡ãŠ ¹ãð©ã‡ãŠ ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ‡ãñŠ Á¹ã ½ãò ½ãã¶ãã •ãã¾ãØãã, •ãºã --- (‡ãŠ) ¹ãÆ¦¾ãñ‡ãŠ ‚ãããäÔ¦ã ‡ãñŠ ãäÊã† ¹ãð©ã‡ãŠ ¹ãÆÔ¦ããÌã ¹ãÆÔ¦ãì¦ã ãä‡ãŠ¾ãã Øã¾ãã Öãñ ; (Œã) ¹ãÆ¦¾ãñ‡ãŠ ‚ãããäÔ¦ã ¹ãð©ã‡ãŠ Ôã½ã¢ããõ¦ãã ‡ãñŠ Á¹ã ½ãò Öõ ¦ã©ãã Ÿñ‡ãŠñªãÀ ¦ã©ãã ØãÆãÖ‡ãŠ ¹ãÆ¦¾ãñ‡ãŠ ‚ãããäÔ¦ã Ôãñ Ôãâºãâãä£ã¦ã Ÿñ‡ãŠñ ‡ãñŠ „Ôã ¼ããØã ‡ãŠãñ ÔÌããè‡ãðŠ¦ã ‚ã©ãÌãã ‚ãÔÌããè‡ãðŠ¦ã ‡ãŠÀ¶ãñ ½ãò Ôã½ã©ãÃ Öö; ¦ã©ãã (Øã) ¹ãÆ¦¾ãñ‡ãŠ ‚ãããäÔ¦ã ‡ãŠãè ÊããØã¦ããò ¦ã©ãã Àã•ãÔÌã ‡ãŠãè ¹ãÖÞãã¶ã ‡ãŠãè •ãã Ôã‡ãŠ¦ããè Öõý 9û Ÿñ‡ãŠñ ‡ãŠñ †‡ãŠ Ôã½ãîÖ ‡ãŠãñ, ÞããÖñ ÌãÖ †‡ãŠ †‡ãŠÊã ØãÆãÖ‡ãŠ ‡ãñŠ Ôãã©ã Öãò ‚ã©ãÌãã ‡ãŠƒÃ ØãÆãÖ‡ãŠãò ‡ãñŠ Ôãã©ã Öãñ, †‡ãŠ †‡ãŠÊã ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ‡ãñŠ Á¹ã ½ãò ½ãã¶ãã •ãã¾ãñØãã •ãºã : (‡ãŠ) Ÿñ‡ãŠñ ‡ãñŠ Ôã½ãîÖ ‡ãŠãè †‡ãŠ †‡ãŠÊã ¹ãõ‡ãñŠ•ã ‡ãñŠ Á¹ã ½ãò Ôã½ã¢ããõ¦ãã Öì‚ãã Öãñ ; * ªñŒãñâ ¹ããäÀãäÍãÓ› 1 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 17 (Œã) Ÿñ‡ãŠñ ƒ¦ã¶ããè ¶ã•ãªãè‡ãŠãè Á¹ã Ôãñ †‡ãŠ ªîÔãÀñ Ôãñ •ãì¡ñ Öì† Öãñâ ãä‡ãŠ Ìãñ ÌããÔ¦ãÌã ½ãò †‡ãŠ Ôã½ãØãÆ Êãã¼ã ½ãããä•ãÃ¶ã ‡ãñŠ Ôãã©ã †‡ãŠ †‡ãŠÊã ¹ããäÀ¾ããñ•ã¶ãã ‡ãŠã Öãè ¼ããØã Öãò ; (Øã) Ÿñ‡ãŠñ ‡ãŠãñ ÔãâØãã½ããè ¾ãã ãä¶ãÀâ¦ãÀ ‰ãŠ½ã ½ãò ãä¶ãÓ¹ãããäª¦ã ‡ãŠãè •ãã¶ããè Öãò ý 10û †‡ãŠ Ÿñ‡ãŠñ ‡ãŠñ ØãÆãÖ‡ãŠ ‡ãñŠ ãäÌã‡ãŠÊ¹ã ¹ãÀ †‡ãŠ ‚ããä¦ããäÀ‡ã‹¦ã ‚ãããäÔ¦ã ‡ãñŠ ãä¶ã½ããÃ¥ã ‡ãñŠ ãäÊã† ¹ãÆªã¶ã ‡ãŠãè •ãã Ôã‡ãŠ¦ããè Öõ ‚ã©ãÌãã †‡ãŠ ‚ããä¦ããäÀ‡ã‹¦ã ‚ãããäÔ¦ã ‡ãñŠ ãä¶ã½ããÃ¥ã ½ãò Ôããä½½ããäÊã¦ã ‡ãŠÀ¶ãñ ‡ãñŠ ãäÊã† ÔãâÍããñãä£ã¦ã ‡ãŠãè •ãã Ôã‡ãŠ¦ããè Öõý ‚ããä¦ããäÀ‡ã‹¦ã ‚ãããäÔ¦ã ‡ãŠã ãä¶ã½ããÃ¥ã †‡ãŠ ¹ãð©ã‡ãŠ ãä¶ã½ããÃ¥ã Ÿñ‡ãŠã ½ãã¶ãã •ãã†Øããè, •ãºã - (‡ãŠ) ‚ãããäÔ¦ã ½ãîÊã Ÿñ‡ãŠñ ½ãò Ì¾ãã¹¦ã ‚ãããäÔ¦ã ‚ã©ãÌãã ‚ãããäÔ¦ã¾ããò ‡ãñŠ ‚ãã‡ãŠãÀ (ãä¡•ããƒ¶ã), ¹ãÆãõ²ããñãäØã‡ãŠãè ‚ã©ãÌãã ‡ãŠã¾ãÃ „ÊÊãñŒã¶ããè¾ã Á¹ã Ôãñ ãä¼ã¶¶ã Öãñ ; ‚ã©ãÌãã (Œã) ‚ãããäÔ¦ã ‡ãŠãè ‡ãŠãè½ã¦ã ½ãò ½ãîÊã Ÿñ‡ãŠñ ‡ãŠãè ‡ãŠãè½ã¦ã ‡ãŠãñ £¾ãã¶ã ½ãò ÀŒãñ ãäºã¶ãã Ôã½ã¢ããõ¦ãã ãä‡ãŠ¾ãã Øã¾ãã Öãñý Ÿñ‡ãŠã Àã•ãÔÌã 11û Ÿñ‡ãŠã Àã•ãÔÌã ½ãò ãä¶ã½¶ããäÊããäŒã¦ã Ôããä½½ããäÊã¦ã ÖãòØãñ : (‡ãŠ) Ÿñ‡ãŠñ ½ãò ÔãÖ½ã¦ã Àã•ãÔÌã ‡ãŠãè ‚ããÀâãä¼ã‡ãŠ ÀããäÍã ; ¦ã©ãã (Œã) Ÿñ‡ãŠñ ‡ãñŠ ‡ãŠã¾ãÃ, ªãÌããñâ ¦ã©ãã ¹ãÆãñ¦ÔããÖ¶ã ¼ãìØã¦ãã¶ããò ½ãò ¹ããäÀÌã¦ãÃ¶ã ; (i) „Ôã Ôããè½ãã ¦ã‡ãŠ ãä•ãÔã Ôããè½ãã ¦ã‡ãŠ ¾ãÖ Ôãâ¼ããÌã¶ãã Öãñ ãä‡ãŠ „¶ãÔãñ Àã•ãÔÌã ¹ãÆã¹¦ã ÖãñØãã ; ¦ã©ãã (ii) „¶Öò ãäÌãÍÌãÔã¶ããè¾ã Á¹ã Ôãñ ½ãã¹ãã •ãã Ôã‡ãŠ¦ãã Öãñ ý 12û Ÿñ‡ãŠã-Àã•ãÔÌã ‡ãŠãñ ¹ãÆã¹¦ã ‚ã©ãÌãã ¹ãÆã¹¾ã ¹ãÆãä¦ã¹ãŠÊã ‡ãñŠ „ãäÞã¦ã ½ãîÊ¾ã ¹ãÀ ½ãã¹ãã •ãã¦ãã Öõý Ÿñ‡ãŠã-Àã•ãÔÌã ‡ãŠã ½ãã¹ã ‡ãŠƒÃ ‚ããä¶ããäÍÞã¦ã¦ãã‚ããò Ôãñ ¹ãÆ¼ãããäÌã¦ã Öãñ¦ãã Öõ •ããñ ¼ããäÌãÓ¾ã ‡ãŠãè Üã›¶ãã‚ããò ‡ãñŠ ¹ããäÀ¥ãã½ã ¹ãÀ ãä¶ã¼ãÃÀ ‡ãŠÀ¦ããè Öâõâý ‚ã¶ãì½ãã¶ããò ‡ãŠãñ ¹ãì¶ãÀãèãäàã¦ã ‡ãŠÀ¶ãñ ‡ãŠãè ‚ããÌãÍ¾ã‡ãŠ¦ãã ¹ãü¡ Ôã‡ãŠ¦ããè Öõ, •ãõÔãñ ãä‡ãŠ Üã›¶ãã†â Üã›¦ããè Öö ‚ããõÀ ‚ããä¶ããäÍÞã¦ã¦ãã†â ªîÀ Öãñ •ãã¦ããè Öõý ‚ã¦ã:, Ÿñ‡ãŠã-Àã•ãÔÌã ‡ãŠãè ÀããäÍã †‡ãŠ ‚ãÌããä£ã Ôãñ ‚ãØãÊããè ‚ãÌããä£ã ½ãò ºãü¤ ‚ã©ãÌãã Üã› Ôã‡ãŠ¦ããè Öõý „ªãÖÀ¥ã ‡ãñŠ ãäÊã† : - (‡ãŠ) †‡ãŠ Ÿñ‡ãŠñªãÀ ¦ã©ãã ØãÆãÖ‡ãŠ „¶ã ¹ããäÀÌã¦ãÃ¶ããò ‚ã©ãÌãã ªãÌããò ¹ãÀ ÔãÖ½ã¦ã Öãñ Ôã‡ãŠ¦ãñ Öö ãä•ãÔãÔãñ „Ôã ¦ãªãñ¹ãÀãâ¦ã ‚ãÌããä£ã ½ãò Ÿñ‡ãŠã-Àã•ãÔÌã ½ãò Ìãðãä® ¾ãã ‡ãŠ½ããè Öãñ Ôã‡ãŠ¦ããè Öö ãä•ãÔã½ãò Ÿñ‡ãŠñ ‡ãñŠ ‚ããÀâ¼ã ½ãò ÔãÖ½ããä¦ã ÖìƒÃ ©ããè ý (Œã) †‡ãŠ ãä¶ããäÍÞã¦ã ‡ãŠãè½ã¦ã Ÿñ‡ãŠñ ½ãò ÔãÖ½ã¦ã Àã•ãÔÌã ‡ãŠãè ÀããäÍã ÊããØã¦ã ½ãò Ìãðãä® ‡ãñŠ Œã¥¡ãò ‡ãñŠ ¹ããäÀ¥ãã½ãÔÌãÁ¹ã ºãü¤ Ôã‡ãŠ¦ããè Öõý (Øã) Ÿñ‡ãŠñªãÀ ´ãÀã Ÿñ‡ãŠñ ‡ãŠãè ¹ãî¥ãÃ¦ãã ½ãò ‡ãŠãè Øã¾ããè ªñÀãè Ôãñ „¦¹ã¸ã ªâ¡ãò (¹ãñ¶ãñÊ›ãè) ‡ãñŠ ¹ããäÀ¥ãã½ãÔÌãÁ¹ã Ÿñ‡ãŠã-Àã•ãÔÌã ‡ãŠãè ÀããäÍã ‡ãŠ½ã Öãñ Ôã‡ãŠ¦ããè Öõý (Üã) •ãºã †‡ãŠ ãä¶ããäÍÞã¦ã ‡ãŠãè½ã¦ã Ÿñ‡ãŠñ ½ãò ¹ãÆãä¦ã ƒ‡ãŠãƒÃ ‚ãã„›¹ãì› ‡ãñŠ ‚ã¶ãìÔããÀ ãä¶ããäÍÞã¦ã ‡ãŠãè½ã¦ã ‚ã¶¦ããä¶ãÃãäÖ¦ã Öãñ ¦ããñ •ãõÔãñ-•ãõÔãñ ƒ‡ãŠãƒÃ¾ããò ‡ãŠãè ÔãâŒ¾ãã ½ãò Ìãðãä® Öãñ¦ããè •ãã¦ããè Öõ, Ÿñ‡ãŠã-Àã•ãÔÌã ½ãò ¼ããè Ìãðãä® Öãñ¦ããè •ãã¦ããè Öõý 13û ¹ããäÀÌã¦ãÃ¶ã Ôãñ ‚ããÍã¾ã †‡ãŠ ØãÆãÖ‡ãŠ ‡ãŠã ÌãÖ ãä¶ãªóÍã Öõ ãä•ãÔã½ãò Ÿñ‡ãŠñ ‡ãñŠ ‚ã¶¦ãØãÃ¦ã ãä¶ãÓ¹ãããäª¦ã ãä‡ãŠ¾ãñ •ãã¶ãñ ÌããÊãñ ‡ãŠã¾ãÃ ‡ãñŠ ‡ãŠã¾ãÃ-àãñ¨ã ½ãò ¹ããäÀÌã¦ãÃ¶ã Öõý †‡ãŠ ¹ããäÀÌã¦ãÃ¶ã Ôãñ Ÿñ‡ãŠñ ‡ãñŠ Àã•ãÔÌã ½ãò ‡ãŠ½ããè ‚ã©ãÌãã Ìãðãä® Öãñ Ôã‡ãŠ¦ããè Öõý ¹ããäÀÌã¦ãÃ¶ããò ‡ãñŠ „ªãÖÀ¥ããò ½ãò ‚ãããäÔ¦ã ‡ãñŠ ‚ãã‡ãŠãÀ (ãä¡•ããƒ¶ã) ‚ã©ãÌãã ãäÌãÍãñÓã¦ãã‚ããò ½ãò ¾ãã Ÿñ‡ãŠñ ‡ãŠãè ‚ãÌããä£ã ½ãò ¹ããäÀÌã¦ãÃ¶ã Ööý Ÿñ‡ãŠã-Àã•ãÔÌã ‡ãñŠ ¹ããäÀÌã¦ãÃ¶ã ½ãò ãä¶ã½¶ããäÊããäŒã¦ã ºãã¦ãò Ôããä½½ããäÊã¦ã Öö •ãºã : (‡ãŠ) ¾ãÖ Ôãâ¼ããÌã¶ãã Öãñ ãä‡ãŠ ØãÆãÖ‡ãŠ ¹ããäÀÌã¦ãÃ¶ã ‚ããõÀ ¹ããäÀÌã¦ãÃ¶ã Ôãñ „¦¹ã¸ã Àã•ãÔÌã ‡ãŠãè ÀããäÍã ‡ãŠãñ ‚ã¶ãì½ããñãäª¦ã ‡ãŠÀñØãã ; ¦ã©ãã (Œã) Àã•ãÔÌã ‡ãŠãè ÀããäÍã ‡ãŠãñ ãäÌãÍÌãÔã¶ããè¾ã Á¹ã Ôãñ ½ãã¹ãã ¼ããè •ãã Ôã‡ãŠ¦ãã Öõý 14û †‡ãŠ ªãÌãã ÌãÖ ÀããäÍã Öõ ãä•ãÔãñ Ÿñ‡ãŠñªãÀ ØãÆãÖ‡ãŠ ‚ã©ãÌãã ªîÔãÀñ ¹ãàã Ôãñ ¹ãÆãä¦ã¹ãîãä¦ãÃ ‡ãñŠ Á¹ã ½ãò „ØããÖãè ‡ãñŠ ãäÊã† ½ããâØã ‡ãŠÀ¦ãã Öõ •ããñ Ÿñ‡ãŠñ ‡ãŠãè ‡ãŠãè½ã¦ã ½ãò ÊããØã¦ã ‡ãñŠ Á¹ã ½ãò Ôããä½½ããäÊã¦ã ¶ãÖãé Öãñ¦ããè Öõý †‡ãŠ ªãÌãã ¦ãºã „¦¹ã¸ã Öãñ¦ãã Öõ, •ãºã, „ªãÖÀ¥ã ‡ãñŠ ãäÊã†, ØãÆãÖ‡ãŠ ‡ãñŠ ‡ãŠãÀ¥ã ‡ãŠã¾ãÃ ½ãò ãäÌãÊã½ºã Öãñ¦ãã Öõ, ãäÌããäÍããäÓ›¾ããò ‚ã©ãÌãã ‚ãã‡ãŠãÀ (ãä¡•ããƒ¶ã) ½ãò ØãÊããä¦ã¾ããâ, ¾ãã Ÿñ‡ãŠã-‡ãŠã¾ãÃ ½ãò ‡ãŠãñƒÃ ãäÌãÌããªãÔ¹ãª ¹ããäÀÌã¦ãÃ¶ã Öãñý ªãÌããò Ôãñ „¦¹ã¸ã Àã•ãÔÌã ‡ãŠãè ÀããäÍã ‡ãŠã ½ãã¹ã ‚ããä¶ããäÍÞã¦ã¦ãã ‡ãñŠ „ÞÞã Ô¦ãÀ ‚ã£ããè¶ã ¦ã©ãã ¹ãÆã¾ã: Ôã½ã¢ããõ¦ãã ‡ãñŠ ¹ããäÀ¥ãã½ã ¹ãÀ ãä¶ã¼ãÃÀ ‡ãŠÀ¦ãã Öõý ‚ã¦ã:, ªãÌãñ ‡ãŠãñ Ÿñ‡ãŠã-Àã•ãÔÌã ½ãò ‡ãñŠÌãÊã ¦ã¼ããè Ôããä½½ããäÊã¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõ, •ãºã : (‡ãŠ) Ôã½ã¢ããõ¦ãã „Ôã ‚ãâãä¦ã½ã ÞãÀ¥ã ¦ã‡ãŠ ¹ãÖìúÞã Øã¾ããè Öãñ •ãÖãâ ¾ãÖ Ôãâ¼ããÌã¶ãã ºã¶ã •ãã¦ããè Öõ ãä‡ãŠ ØãÆãÖ‡ãŠ ªãÌãñ ‡ãŠãñ ÔÌããè‡ãŠãÀ ‡ãŠÀ ÊãñØãã ; ¦ã©ãã (Œã) ÌãÖ ÀããäÍã, ãä•ãÔãñ ØãÆãÖ‡ãŠ ´ãÀã ÔÌããè‡ãŠãÀ ‡ãŠÀ ãäÊã† •ãã¶ãñ ‡ãŠãè Ôãâ¼ããÌã¶ãã Öõ, ãäÌãÍÌãÔã¶ããè¾ã Á¹ã Ôãñ ½ãã¹ãã •ãã Ôã‡ãŠ¦ãã Öõý 18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 15û ¹ãÆãñ¦ÔããÖ¶ã ¼ãìØã¦ãã¶ã Ìãñ ‚ããä¦ããäÀ‡ã‹¦ã ÀããäÍã¾ããâ Öö •ããñ Ÿñ‡ãŠñªãÀ ‡ãŠãñ ¦ã¼ããè ‚ãªã ‡ãŠãè •ãã¦ããè Öö •ãºã ÌãÖ ‡ãŠã¾ãÃ ‡ãŠãñ ãä¶ããäªÃÓ› ãä¶ãÓ¹ããª¶ã ½ãã¶ã‡ãŠ ‡ãŠñ ‚ã¶ãìÁ¹ã ¾ãã ‚ããõÀ ºãñÖ¦ãÀ ¤âØã Ôãñ ¹ãîÀã ‡ãŠÀ ªñ¦ãã Öõý „ªãÖÀ¥ã ‡ãñŠ ãäÊã†, †‡ãŠ Ÿñ‡ãŠñªãÀ ‡ãŠãñ Ÿñ‡ãŠñ ‡ãŠñ ‡ãŠã¾ãÃ ‡ãŠãñ Ôã½ã¾ã Ôãñ ¹ãîÌãÃ ¹ãîÀã ‡ãŠÀ¶ãñ ¹ãÀ ¹ãÆãñ¦ÔããÖ¶ã ‡ãñŠ ¼ãìØã¦ãã¶ã ‡ãŠãè ‚ã¶ãì½ããä¦ã ªñ Ôã‡ãŠ¦ãã Öõý ¹ãÆãñ¦ÔããÖ¶ã ¼ãìØã¦ãã¶ã Ÿñ‡ãŠã-Àã•ãÔÌã ½ãò ¦ãºã Ôããä½½ããäÊã¦ã Öãñ¦ãñ Öö •ãºã (‡ãŠ) ¾ãÖ Ôãâ¼ããÌã¶ãã Öõ ãä‡ãŠ ãäÌããä¶ããäªÃÓ› ãä¶ãÓ¹ããª¶ã ½ãã¶ã‡ãŠãò ‡ãñŠ ‚ã¶ãìÔããÀ Ÿñ‡ãŠñ ‡ãŠñ ‡ãŠã¾ãÃ ‡ãŠã¹ãŠãè ‚ããØãñ Öõ ¦ã©ãã ãä¶ã£ããÃãäÀ¦ã Ôã½ã¾ã ½ãò ‚ã©ãÌãã ƒÔãÔãñ ¹ãÖÊãñ ¹ãîÀã ‡ãŠÀ ãäÊã¾ãã •ãã†Øãã ; ¦ã©ãã (Œã) ¹ãÆãñ¦ÔããÖ¶ã ¼ãìØã¦ãã¶ã ‡ãŠãè ÀããäÍã ‡ãŠãñ ãäÌãÍÌãÔã¶ããè¾ã Á¹ã Ôãñ ½ãã¹ãã •ãã Ôã‡ãŠ¦ãã Öõý Ÿñ‡ãŠñ ‡ãŠãè ÊããØã¦ãò 16û Ÿñ‡ãŠã ÊããØã¦ããò ½ãò ãä¶ã½¶ããäÊããäŒã¦ã Ôããä½½ããäÊã¦ã ÖãñâØããèâ :- (‡ãŠ) ÊããØã¦ãò •ããñ ãäÌããäÍãÓ› Ÿñ‡ãŠñ Ôãñ ¹ãÆ¦¾ãàã Á¹ã Ôãñ Ôãâºãâãä£ã¦ã Öãò ý (Œã) ÊããØã¦ãò •ããñ Ôãã½ãã¶¾ã Á¹ã Ôãñ Ÿñ‡ãŠñ ‡ãŠãè Øããä¦ããäÌããä£ã Ôãñ •ãìü¡ãè Öö ¦ã©ãã Ÿñ‡ãŠñ Ôãñ ‚ããÌãâãä›¦ã Öãñ Ôã‡ãŠ¦ããè Öö ; ¦ã©ãã (Øã) ƒÔã ¹ãÆ‡ãŠãÀ ‡ãŠãè ‚ã¶¾ã ÊããØã¦ãò •ããñ ãäÌãÍãñÓã Á¹ã Ôãñ Ÿñ‡ãŠñ ‡ãŠãè Íã¦ããô ‡ãñŠ ‚ã¶¦ãØãÃ¦ã ØãÆãÖ‡ãŠ Ôãñ ÌãÔãîÊã ‡ãŠÀ¶ãñ ¾ããñØ¾ã Ööý 17û ÊããØã¦ãò •ããñ ãäÌããäÍãÓ› Ÿñ‡ãŠñ Ôãñ ¹ãÆ¦¾ãàã¦ã¾ãã •ãìü¡ãè Öõ ‚ããõÀ „¶ã½ãò ãä¶ã½¶ããäÊããäŒã¦ã Ôããä½½ããäÊã¦ã Öâõ :- (‡ãŠ) Ô©ãÊã ¹ã¾ãÃÌãñàã¥ã ÔããäÖ¦ã Ô©ãÊã Ñããä½ã‡ãŠ ÊããØã¦ãò ; (Œã) ãä¶ã½ããÃ¥ã ½ãò ¹ãÆ¾ãì‡ã‹¦ã Ôãã½ãØãÆãè ‡ãŠãè ÊããØã¦ã ; (Øã) Ÿñ‡ãŠñ ½ãò ¹ãÆ¾ãì‡ã‹¦ã Ôãâ¾ãâ¨ã ¦ã©ãã „¹ãÔ‡ãŠÀ ‡ãŠã ½ãîÊ¾ãÖÆãÔã ; (Üã) Ÿñ‡ãŠñ ‡ãŠñ Ô©ãÊã ¦ã‡ãŠ Ôãâ¾ãâ¨ã, „¹ãÔ‡ãŠÀ ¦ã©ãã Ôãã½ãØãÆãè ‡ãŠãñ Êãã¶ãñ ‚ããõÀ Êãñ •ãã¶ãñ ‡ãŠãè ÊããØã¦ãò ; (Ý) Ôãâ¾ãâ¨ã Ìã „¹ãÔ‡ãŠÀãò ‡ãŠãñ ãä‡ãŠÀã¾ãã ¹ãÀ Êãñ¶ãñ ‡ãŠãè ÊããØã¦ãò ; (Þã) ¤ãâÞãã ¦ã©ãã ¦ã‡ãŠ¶ããè‡ãŠãè ÔãÖã¾ã¦ãã ‡ãŠãè ÊããØã¦ãò •ããñ Ÿñ‡ãŠñ Ôãñ ¹ãÆ¦¾ãàã Á¹ã Ôãñ •ãìü¡ãè Öö ; (œ) ‚ã¹ãñãäàã¦ã ÌããÀâ›ãè ÊããØã¦ããò ÔããäÖ¦ã Ôãì£ããÀ Ìã ØããÀâ›ãè ‡ãŠã¾ãÃ ‡ãŠãè ‚ã¶ãì½ãããä¶ã¦ã ÊããØã¦ãò ; ¦ã©ãã (•ã) ¦ãð¦ããè¾ã ¹ãàããò ‡ãñŠ ªãÌãñ ý ƒ¶ã ÊããØã¦ããò ‡ãŠãñ ãä‡ãŠÔããè ¹ãÆãÔãâãäØã‡ãŠ ‚ãã¾ã Ôãñ ‡ãŠ½ã ãä‡ãŠ¾ãã •ãã Ôã‡ãŠ¦ãã Öõ ãä•ã¶ã‡ãŠã „ÊÊãñŒã Ÿñ‡ãŠã-Àã•ãÔÌã ½ãò ¶ãÖãé ãä‡ãŠ¾ãã Øã¾ãã Öõ, „ªãÖÀ¥ã ‡ãñŠ ãäÊã†, ‚ããä¦ããäÀ‡ã‹¦ã Ôãã½ãØãÆãè ‡ãŠãè ãäºã‰ãŠãè Ôãñ ¹ãÆã¹¦ã ‚ãã¾ã ¦ã©ãã Ÿñ‡ãŠñ ‡ãŠãè Ôã½ãããä¹¦ã ¹ãÀ Ôãâ¾ãâ¨ã ¦ã©ãã „¹ãÔ‡ãŠÀãò ‡ãŠãè ãäºã‰ãŠãè Ôãñ ¹ãÆã¹¦ã ÀããäÍã ý 18û ÊããØã¦ãò, •ããñ Ÿñ‡ãŠñ ‡ãŠãè Øããä¦ããäÌããä£ã Ôãñ Ôãã½ãã¶¾ã Á¹ã Ôãñ •ãìü¡ãè Öãñâ ¦ã©ãã ãä‡ãŠÔããè ãäÌããäÍãÓ› Ÿñ‡ãŠñ ‡ãŠãñ ‚ããºãâãä›¦ã ‡ãŠãè •ãã Ôã‡ãŠ¦ããè Öãñâ, ãä•ã¶ã½ãò ãä¶ã½¶ããäÊããäŒã¦ã Ôããä½½ããäÊã¦ã Öö : (‡ãŠ) ºããè½ãã (Œã) ¤ãâÞãã ¦ã©ãã ¦ã‡ãŠ¶ããè‡ãŠãè ÔãÖã¾ã¦ãã ‡ãŠãè ÊããØã¦ãò •ããñ ¹ãÆ¦¾ãàã Á¹ã Ôãñ ãäÌããäÍãÓ› Ÿñ‡ãŠñ Ôãñ •ãìü¡ãè ¶ãÖãé Ööý (Øã) ãä¶ã½ããÃ¥ã „¹ããäÀÌ¾ã¾ã ƒÔã ¹ãÆ‡ãŠãÀ ‡ãŠãè ÊããØã¦ããò ‡ãŠãñ ¹ãÆ¥ããÊããè Ìã ¦ã‡ãÃŠÔãâØã¦ã ãäÌããä£ã¾ããò ‡ãñŠ „¹ã¾ããñØã ´ãÀã ‚ããÌãâãä›¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõ ãä•ã¶Öò †‡ãŠ ¹ãÆ‡ãŠãÀ ‡ãŠãè ãäÌãÍãñÓã¦ãã‚ããò ‡ãŠãè ÊããØã¦ããò ¹ãÀ Ôã¦ã¦ã Á¹ã Ôãñ ÊããØãî ãä‡ãŠ¾ãã •ãã¦ãã Öõý ‚ããºãâ›¶ã ãä¶ã½ããÃ¥ã Øããä¦ããäÌããä£ã ‡ãñŠ Ôãã½ãã¶¾ã Ô¦ãÀ ¹ãÀ ‚ãã£ãããäÀ¦ã Öãñ¦ãã Öõý ãä¶ã½ããÃ¥ã „¹ããäÀÌ¾ã¾ã ‡ãŠãè ÊããØã¦ããò ½ãò ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ Ôãñ Ôã½ºãâãä£ã¦ã ¦ãõ¾ããÀãè, ¹ãÆãä‰ãŠ¾ãã Ìã ãä¶ã½ããÃ¥ã ‡ãŠã¾ãÃ Ôãñ •ãìü¡ñ ‡ãŠãä½ãÃ¾ããò ‡ãŠã Ìãñ¦ã¶ã (¹ãñ ÀãñÊã) Ôããä½½ããäÊã¦ã Öõý Ÿñ‡ãŠñ ‡ãŠãè Øããä¦ããäÌããä£ã Ôãñ •ãìü¡ãè ÊããØã¦ããò ½ãò ãäÌããäÍãÓŸ Ÿñ‡ãŠñ ½ãò ‚ããÌãâãä›¦ã ÊããØã¦ããò ½ãò ¨ãÉ¥ã ÊããØã¦ãò ¼ããè Ôããä½½ããäÊã¦ã ‡ãŠãè •ãã Ôã‡ãŠ¦ããè Ööý 19û Ÿñ‡ãŠñ ‡ãŠãè Íã¦ããô ‡ãñŠ ‚ã¶ãìÔããÀ ÊããØã¦ããò ½ãò ØãÆãÖ‡ãŠ Ôãñ ãäÌããäÍãÓ› Á¹ã Ôãñ ¹ãÆ¼ãããäÀ¦ã ‡ãŠÀ¶ãñ ¾ããñØ¾ã ÊããØã¦ãò ¼ããè Öö, ãä•ã¶ã½ãò ‡ãìŠœ Ôãã½ãã¶¾ã ¹ãÆÍããÔã‡ãŠãè¾ã ÊããØã¦ãò ¦ã©ãã ãäÌã‡ãŠãÔã Ôã½ºã¶£ããè ÊããØã¦ãò ¼ããè Ôããä½½ããäÊã¦ã Öö ‚ããõÀ ãä•ã¶ã‡ãŠãè ¹ãÆãä¦ã¹ãîãä¦ãÃ Ÿñ‡ãŠñ ‡ãŠãè Íã¦ããô ½ãò ãäÌããä¶ããäªÃÓ› Öãñ¦ããè Öõý 20û ÊããØã¦ãò •ããñ †‡ãŠ Ÿñ‡ãŠñ ‡ãŠãè Øããä¦ããäÌããä£ã Ôãñ Ôã½ºããä¶£ã¦ã ¶ãÖãé Öö ‚ã©ãÌãã ãä•ã¶Öò †‡ãŠ Ÿñ‡ãŠñ ‡ãŠãñ ‚ããÌãâãä›¦ã ¶ãÖãé ãä‡ãŠ¾ãã •ãã Ôã‡ãŠ¦ãã, „¶Öò ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ‡ãŠãè ÊããØã¦ããò Ôãñ ‚ãÊãØã ÀŒãã •ãã¦ãã Öõý ƒ¶ã ÊããØã¦ããò ½ãò ãä¶ã½¶ããäÊããäŒã¦ã Ôããä½½ããäÊã¦ã Öö : (‡ãŠ) Ôãã½ãã¶¾ã ¹ãÆÍããÔã‡ãŠãè¾ã ÊããØã¦ãò ãä•ã¶ã‡ãŠãè ¹ãÆãä¦ã¹ãîãä¦ãÃ Ÿñ‡ãŠñ ½ãò ãä¶ããäªÃÓ› ¶ãÖãé ‡ãŠãè •ãã¦ããè; (Œã) ãäºã‰ãŠãè ÊããØã¦ãò (Øã) ‚ã¶ãìÔãâ£ãã¶ã ¦ã©ãã ãäÌã‡ãŠãÔã ÊããØã¦ãò ãä•ã¶ã‡ãŠãè ¹ãÆãä¦ã¹ãîãä¦ãÃ Ÿñ‡ãŠñ ½ãò ãä¶ããäªÃÓ› ¶ãÖãé ‡ãŠãè •ãã¦ããè ; ¦ã©ãã (Üã) †ñÔãñ ‚ã¹ãÆ¾ãì‡ã‹¦ã Ôãâ¾ãâ¨ã ¦ã©ãã „¹ãÔ‡ãŠÀ ‡ãŠã ½ãîÊ¾ãÖÆãÔã •ããñ Ÿñ‡ãŠñ ãäÌãÍãñÓã ½ãò ƒÔ¦ãñ½ããÊã ¶ãÖãé ãä‡ãŠ¾ãã •ãã ÀÖã Öõý ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 19 21û Ÿñ‡ãŠñ ãä‡ãŠ ÊããØã¦ããò ½ãò Ÿñ‡ãŠñ ‡ãŠãè ¹ãÆããä¹¦ã ‡ãŠãè ãä¦ããä©ã Ôãñ Ÿñ‡ãŠñ ‡ãŠñ ‚ãâãä¦ã½ã Á¹ã Ôãñ ¹ãîÀã Öãñ¶ãñ ¦ã‡ãŠ ‡ãŠãè ‚ãÌããä£ã ‡ãŠãè Ÿñ‡ãŠñ Ôãñ •ãìü¡ãè Ôã¼ããè ÊããØã¦ãò Íãããä½ãÊã Öãñ¦ããè Ööý ¦ã©ãããä¹ã, Ìãñ ÊããØã¦ãò •ããñ ¹ãÆ¦¾ãàã Á¹ã Ôãñ †‡ãŠ Ÿñ‡ãŠñ Ôãñ Ôãâºãâãä£ã¦ã Öö ¦ã©ãã Ÿñ‡ãŠñ ‡ãŠãñ ¹ãÆã¹¦ã ‡ãŠÀ¶ãñ ‡ãñŠ ãäÊã† ŒãÞãÃ ‡ãŠãè ØãƒÃ Öö „¶Öò Ÿñ‡ãŠñ ‡ãŠãè ÊããØã¦ã ‡ãñŠ ¼ããØã ‡ãñŠ Á¹ã ½ãò Ôããä½½ããäÊã¦ã ãä‡ãŠ¾ãã Øã¾ãã Öõ, ¾ããäª, „¶ã‡ãŠãè 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ÊããØã¦ã ‡ãŠãñ †‡ãŠ ‚ãããäÔ¦ã ‡ãñŠ Á¹ã ½ãò ½ãã¶¾ã¦ãã ªãè •ãã¦ããè Öõ ºãÍã¦ãñÃ ƒÔã‡ãŠãè Ôãâ¼ããÌã¶ãã ãä‡ãŠ Ìãñ ÌãÔãîÊã ‡ãŠÀ Êããè •ãã†Øããè ý ƒÔã ¹ãÆ‡ãŠãÀ ‡ãŠãè ÊããØã¦ãò ØãÆãÖ‡ãŠ Ôãñ ¹ãÆã¹¾ã ÀããäÍã Öãñ¦ããè Öõ ‚ããõÀ ƒÔãñ ¹ãÆã¾ã: ¹ãÆØããä¦ã ½ãò Ÿñ‡ãŠã-‡ãŠã¾ãÃ ‡ãñŠ Á¹ã ½ãò ÌãØããê‡ãðŠ¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõý 28û †‡ãŠ ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ‡ãñŠ ¹ããäÀ¥ãã½ã ‡ãŠã ‚ã¶ãì½ãã¶ã ¦ã¼ããè ãäÌãÍÌãÔã¶ããè¾ã Á¹ã Ôãñ ÊãØãã¾ãã •ãã Ôã‡ãŠ¦ãã Öõ •ãºã ƒÔã ºãã¦ã ‡ãŠãè Ôãâ¼ããÌã¶ãã Öãñ ãä‡ãŠ Ÿñ‡ãŠñ Ôãñ Ôã½ºãâãä£ã¦ã ‚ãããä©ãÃ‡ãŠ Êãã¼ã ¹ãÆãä¦ãÓŸã¶ã ½ãò ¹ãÆÌãããäÖ¦ã ÖãñâØãñ ý ¦ã©ãããä¹ã, •ãºã Ÿñ‡ãŠã-Àã•ãÔÌã ½ãò ¹ãÖÊãñ Ôãñ Ôããä½½ããäÊã¦ã †‡ãŠ ÀããäÍã ‡ãŠãè ÔãâØãÆÖ¥ããè¾ã¦ãã ‡ãñŠ ºããÀñ ½ãò ‚ããä¶ããäÍÞã¦ã¦ãã „¦¹ã¶¶ã Öãñ¦ããè Öõ ‚ããõÀ „Ôãñ Êãã¼ã ‚ã©ãÌãã Öããä¶ã ½ãò ¹ãÖÊãñ Öãè ½ãã¶¾ã¦ãã ªãè •ãã Þãì‡ãŠãè Öõ, ¦ããñ ØãõÀ-ÔãâØãÆÖãè¦ã ÀããäÍã ‚ã©ãÌãã ãä•ãÔã ÀããäÍã ‡ãñŠ ºããÀñ ½ãò ÌãÔãîÊããè ‡ãŠãè Ôãâ¼ããÌã¶ãã Œã¦½ã Öãñ ØãƒÃ Öõ „Ôã ÀããäÍã ‡ãŠãñ Ÿñ‡ãŠã-Àã•ãÔÌã ‡ãŠãè ÀããäÍã ‡ãñŠ Á¹ã ½ãò Ôã½ãã¾ããñ•ã¶ã ‡ãŠãè ºã•ãã¾ã †‡ãŠ Ì¾ã¾ã ‡ãñŠ Á¹ã ½ãñâ ½ãã¶¾ã¦ãã ªãè 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‚ããÌãÍ¾ã‡ãŠ¦ãã Öãñ Ôã‡ãŠ¦ããè Öõý „¶ã Ÿñ‡ãŠñ ½ãò Íãããä½ãÊã Öõ : - (‡ãŠ) •ããñ ¹ãî¥ãÃ Á¹ã Ôãñ ¹ãÆÌã¦ãÃ¶ããè¾ã ¶ãÖãé Öö ‚ã©ããÃ¦ãá „¶ã‡ãŠãè Ìãõ£ã¦ãã ¹ãÀ Øãâ¼ããèÀ ¹ãÆÍ¶ã ãäÞã¶Ö Ööý (Œã) ãä•ã¶ã‡ãŠãè ¹ãî¥ãÃ¦ãã Êããä½ºã¦ã ½ãì‡ãŠª½ãñ ‡ãñŠ ãä¶ã¥ãÃ¾ã ‚ã©ãÌãã ‡ãŠã¶ãî¶ã ºã¶ã¶ãñ ‡ãñŠ ¹ããäÀ¥ãã½ã ‡ãñŠ ‚ã£ããè¶ã Öõ ; (Øã) „¶ã Ôã½¹ããä§ã¾ããò Ôãñ Ôãâºãâãä£ã¦ã Öö ãä•ã¶ã‡ãñŠ ‚ãÔÌããè‡ãðŠ¦ã Öãñ¶ãñ ¾ãã ÔÌã¦Ìã-‚ããä£ã‡ãŠãÀ ãäœ¶ã¶ãñ ‡ãŠãè Ôãâ¼ããÌã¶ãã Öõ ; (Üã) •ãÖãâ ¹ãÀ ØãÆãÖ‡ãŠ ‚ã¹ã¶ãñ ªããä¾ã¦Ìããò ‡ãŠãñ ¹ãîÀã ‡ãŠÀ¶ãñ ½ãò ‚ãÔã½ã©ãÃ Öõ; ‚ã©ãÌãã (Ý) •ãÖãâ ¹ãÀ Ÿñ‡ãŠñªãÀ Ÿñ‡ãŠñ ‡ãŠãñ ¹ãî¥ãÃ ‡ãŠÀ¶ãñ ½ãò ‚ã©ãÌãã ‚ã¶¾ã©ãã Ÿñ‡ãŠñ ‡ãñŠ ‚ã¶¦ãØãÃ¦ã ‚ã¹ã¶ãñ ªããä¾ã¦Ìããò ‡ãŠãñ ¹ãîÀã ‡ãŠÀ¶ãñ ½ãò ‚ãÔã½ã©ãÃ Öõý 35û †ñÔããè ‚ããä¶ããäÍÞã¦ã¦ãã†â •ããñ Ÿñ‡ãŠñ ‡ãñŠ ¹ããäÀ¥ãã½ã ‡ãŠãñ ãäÌãÍÌãÔã¶ããè¾ã Á¹ã Ôãñ ‚ã¶ãì½ãããä¶ã¦ã ‡ãŠÀ¶ãñ ½ãò ºãã£ã‡ãŠ Öãñ¦ããè Öö, ¾ãã ãäÌã²ã½ãã¶ã ¶ãÖãé ÀÖ¦ããè Öõ ¦ããñ ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ Ôãñ Ôã½ºãâãä£ã¦ã Àã•ãÔÌã ¦ã©ãã Ì¾ã¾ã ‡ãŠãñ ‚ã¶ãìÞœñª 32 ‡ãŠãè ºã•ãã¾ã ‚ã¶ãìÞœñª 22 ‡ãñŠ ‚ã¶ãìÔããÀ ½ãã¶¾ã¦ãã ªãè •ãã†Øããè ý ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 21 ¹ãÆ¦¾ãããäÍã¦ã Öããä¶ã¾ããò ‡ãŠãè ½ãã¶¾ã¦ãã 36û •ãºã ¾ãÖ Ôãâ¼ããÌã¶ãã Öãñ¦ããè Öõ ãä‡ãŠ ‡ãìŠÊã Ÿñ‡ãŠñ ‡ãŠãè ÊããØã¦ãò ‡ãìŠÊã Ÿñ‡ãŠã-Àã•ãÔÌã Ôãñ ‚ããä£ã‡ãŠ Öãñ •ãã¾ãòØããè, ¦ããñ ¹ãÆ¦¾ãããäÍã¦ã Öããä¶ã ‡ãŠãñ ¦ãìÀâ¦ã Ì¾ã¾ã ‡ãñŠ Á¹ã ½ãò ½ãã¶¾ã¦ãã ªãè •ãã¾ãØããè ý 37û ƒÔã ¹ãÆ‡ãŠãÀ ‡ãŠãè Öããä¶ã ‡ãŠãè ÀããäÍã ‡ãŠã ãä¶ã£ããÃÀ¥ã ãä¶ã½¶ããäÊããäŒã¦ã ¹ãÀ ãäÌãÞããÀ ãä‡ãŠ¾ãñ ãäºã¶ãã ÖãñØãã : (‡ãŠ) ‡ã‹¾ãã Ÿñ‡ãŠñ ¹ãÀ ‡ãŠã¾ãÃ ‚ããÀâ¼ã Öãñ Øã¾ãã Öõ ; (Œã) Ÿñ‡ãŠñ ‡ãŠãè Øããä¦ããäÌããä£ã ‡ãŠãè ¹ãî¥ãÃ¦ãã ãä‡ãŠÔã ÞãÀ¥ã ¹ãÀ Öõ ; ‚ã©ãÌãã (Øã) ‚ã¶¾ã Ÿñ‡ãŠñ ¹ãÀ „¦¹ã¸ã Öãñ¶ãñ ÌããÊãñ ¹ãÆ¦¾ãããäÍã¦ã Êãã¼ã ‡ãŠãè ÀããäÍã ãä•ãÔãñ ‚ã¶ãìÞœñª 9 ‡ãñŠ ‚ã¶ãìÔããÀ †‡ãŠ †‡ãŠÊã ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ‡ãñŠ Á¹ã ½ãò ¶ãÖãé ½ãã¶ãã •ãã¦ãã ý ¹ãÆã‡ã‹‡ãŠÊã¶ããò ½ãò ¹ããäÀÌã¦ãÃ¶ã 38û ¹ãî¥ãÃ¦ãã ãäÌããä£ã ‡ãŠãè ¹ãÆãä¦ãÍã¦ã¦ãã Ÿñ‡ãŠã-Àã•ãÔÌã ¦ã©ãã Ÿñ‡ãŠñâ ‡ãŠãè ÊããØã¦ããò ‡ãñŠ ÞããÊãî ¹ãÆã‡ã‹‡ãŠÊã¶ã (‚ã¶ãì½ãã¶ã) ½ãò ¹ãÆ¦¾ãñ‡ãŠ ÊãñŒãã ‚ãÌããä£ã ½ãò ÔãâãäÞã¦ã ‚ãã£ããÀ ¹ãÀ ÊããØãî Öãñ¦ããè Öõý ƒÔããäÊã†, Ÿñ‡ãŠã-Àã•ãÔÌã ‚ã©ãÌãã Ÿñ‡ãŠñ ÊããØã¦ã ‡ãñŠ ‚ã¶ãì½ãã¶ã ½ãò ¹ããäÀÌã¦ãÃ¶ã ‡ãŠã ¹ãÆ¼ããÌã ‚ã©ãÌãã †‡ãŠ Ÿñ‡ãŠñ ‡ãñŠ ¹ããäÀ¥ãã½ã ‡ãñŠ ¹ãÆã‡ã‹‡ãŠÊã¶ã ½ãò ¹ããäÀÌã¦ãÃ¶ã ‡ãŠñ ¹ãÆ¼ããÌã ‡ãŠãñ ÊãñŒãã ¹ãÆã‡ã‹‡ãŠÊã¶ã (‚ã¶ãì½ãã¶ã) ½ãò ¹ããäÀÌã¦ãÃ¶ã ‡ãñŠ Á¹ã ½ãò ÊãñŒããâãä‡ãŠ¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõ (ªñŒãò ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 8) 'ÊãñŒãã ¶ããèãä¦ã¾ããâ, ÊãñŒãã ¹ãÆã‡ã‹‡ãŠÊã¶ããò ½ãò ¹ããäÀÌã¦ãÃ¶ã †Ìãâ ¨ãìãä›¾ããâ'ý ¹ããäÀÌããä¦ãÃ¦ã ¹ãÆã‡ã‹‡ãŠÊã¶ããò (‚ã¶ãì½ãã¶ããò) ‡ãŠãñ ãä•ãÔã ‚ãÌããä£ã ½ãò ¹ããäÀÌã¦ãÃ¶ã ãä‡ãŠ¾ãã Øã¾ãã Öõ „Ôã ‚ãÌããä£ã ¦ã©ãã ºããª ‡ãŠãè ‚ãÌããä£ã ‡ãñŠ Êãã¼ã ¾ãã Öããä¶ã ½ãò ½ãã¶¾ã Àã•ãÔÌã ¦ã©ãã Ì¾ã¾ã ‡ãŠãè ÀããäÍã ‡ãñŠ ãä¶ã£ããÃÀ¥ã ‡ãñŠ ãäÊã† ¹ãÆ¾ãì‡ã‹¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõý ¹ãÆ‡ãŠ›¶ã 39û †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ãä¶ã½¶ããäÊããäŒã¦ã ‡ãŠãñ ¹ãÆ‡ãŠ› ‡ãŠÀñØãã : (‡ãŠ) ªãè Øã¾ããè ‚ãÌããä£ã ½ãò Àã•ãÔÌã ‡ãñŠ Á¹ã ½ãò ½ãã¶¾ã Ÿñ‡ãŠã-Àã•ãÔÌã ‡ãŠãè ÀããäÍã (Œã) ªãè Øã¾ããè ‚ãÌããä£ã ½ãò ½ãã¶¾ã Ÿñ‡ãŠã-Àã•ãÔÌã ‡ãñŠ ãä¶ã£ããÃÀ¥ã ‡ãñŠ ãäÊã† ¹ãÆ¾ãì‡ã‹¦ã ãäÌããä£ã¾ããâ; ¦ã©ãã (Øã) ¹ãÆØããä¦ã ½ãò Ÿñ‡ãŠñ ‡ãŠãè ¹ãî¥ãÃ¦ãã ‡ãŠãè ãäÔ©ããä¦ã ‡ãñŠ ãä¶ã£ããÃÀ¥ã ‡ãñŠ ãäÊã† ¹ãÆ¾ãì‡ã‹¦ã ãäÌããä£ã¾ããâ 40û †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ãäÀ¹ããñãä›ÃâØã ‚ãÌããä£ã ‡ãñŠ ‚ãâ¦ã ½ãò ¹ãÆØããä¦ã ½ãò Ÿñ‡ãŠñ ‡ãŠãè ãä¶ã½¶ããäÊããäŒã¦ã ¹ãÆ¦¾ãñ‡ãŠ ‡ãŠãñ ¹ãÆ‡ãŠ› ‡ãŠÀñØãã : (‡ãŠ) ‚ã²ã¦ã¶ã ãä¦ããä©ã ¦ã‡ãŠ ŒãÞãÃ ‡ãŠãè Øã¾ããè ÊããØã¦ããò ¦ã©ãã ½ãã¶¾ã Êãã¼ããò (Üã›ã¾ãñâ ½ãã¶¾ã Öããä¶ã¾ããâ) ‡ãŠãè Ôã‡ãŠÊã ÀããäÍã (Œã) ¹ãÆã¹¦ã ‚ããäØãÆ½ããò ‡ãŠãè ÀããäÍã ; ¦ã©ãã (Øã) Àãñ‡ãŠãè ØãƒÃ ÀããäÍã 41û Àãñ‡ãŠãè ØãƒÃ ÀããäÍã¾ããâ ¹ãÆØããä¦ã ãäºãÊããò ‡ãŠãè Ìãñ ÀããäÍã¾ããâ Öö ãä•ã¶ã‡ãŠã ¼ãìØã¦ãã¶ã ¦ãºã ¦ã‡ãŠ ¶ãÖãéâ ãä‡ãŠ¾ãã •ãã†Øãã •ãºã ¦ã‡ãŠ Ÿñ‡ãŠñ ½ãò ãäÌããä¶ããäªÃÓ› Íã¦ããô ‡ãñŠ ‚ã¶ãìÔããÀ †ñÔããè ÀããäÍã¾ããò ‡ãñŠ ãäÊã† ¼ãìØã¦ãã¶ã ¶ãÖãé Öãñ •ãã¦ãã ¾ãã ¹ãã¾ããè Øã¾ããè ¨ãìãä›¾ããò ‡ãŠãñ Ÿãè‡ãŠ ¶ãÖãé ‡ãŠÀ ãäÊã¾ãã •ãã¦ãã ý ¹ãÆØããä¦ã ½ãò ‡ãŠã¾ãÃ ‡ãñŠ ãäºãÊããò ‡ãŠãè ÀããäÍã¾ããâ †‡ãŠ Ÿñ‡ãŠñ ¹ãÀ ãä¶ãÓ¹ãããäª¦ã ‡ãŠã¾ãÃ ‡ãŠãè Ìãñ ÀããäÍã¾ããâ Öõ ãä•ã¶ã‡ãŠã ÞããÖñ ØãÆãÖ‡ãŠ ¶ãñ ¼ãìØã¦ãã¶ã ãä‡ãŠ¾ãã Öõ ‚ã©ãÌãã ¶ãÖãé ý ‚ããäØãÆ½ã Ìãñ ÀããäÍã¾ããâ Öö •ããñ Ÿñ‡ãŠñªãÀ ´ãÀã Ôãâºãâãä£ã¦ã ‡ãŠã¾ãÃ ‡ãñŠ ãä¶ãÓ¹ããª¶ã Ôãñ ¹ãîÌãÃ Öãè ¹ãÆã¹¦ã ‡ãŠÀ Êããè •ãã¦ããè Ööý 42û †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ãä¶ã½¶ããäÊããäŒã¦ã ¹ãÆÔ¦ãì¦ã ‡ãŠÀñØãã : (‡ãŠ) ØãÆãÖ‡ãŠãò Ôãñ Ÿñ‡ãŠñ ‡ãŠñ ‡ãŠã¾ãÃ ‡ãñŠ ãäÊã† ¹ãÆã¹¾ã Ôã‡ãŠÊã ÀããäÍã ‡ãŠãñ †‡ãŠ ‚ãããäÔ¦ã ‡ãñŠ Á¹ã ½ãò ; ¦ã©ãã (Œã) ØãÆãÖ‡ãŠãò ‡ãŠãñ Ÿñ‡ãŠñ ‡ãŠñ ‡ãŠã¾ãÃ ‡ãñŠ ãäÊã† ªñ¾ã Ôã‡ãŠÊã ÀããäÍã ‡ãŠãñ †‡ãŠ ªñ¾ã¦ãã ‡ãñŠ Á¹ã ½ãò 43û Ÿñ‡ãŠñ ‡ãŠñ ‡ãŠã¾ãÃ ‡ãñŠ ØãÆãÖ‡ãŠãò Ôãñ ¹ãÆã¹¾ã Ôã‡ãŠÊã ÀããäÍã ½ãò ãä¶ã½¶ããäÊããäŒã¦ã ‡ãŠãè Íãì® ÀããäÍã Öõ : (‡ãŠ) ŒãÞãÃ ‡ãŠãè Øã¾ããè ÊããØã¦ãò •ã½ãã ½ãã¶¾ã Êãã¼ã; Üã›ã¾ãñ (Œã) ½ãã¶¾ã Öããä¶ã¾ããò ¦ã©ãã ¹ãÆØããä¦ã ½ãò ‡ãŠã¾ãÃ ‡ãñŠ ãäºãÊããò ‡ãŠãè ÀããäÍã „¶ã Ôã¼ããè ¹ãÆØããä¦ã ¹ãÀ Ÿñ‡ãŠñ ‡ãñŠ ãäÊã† ãä•ã¶ã‡ãŠãè ŒãÞãÃ ‡ãŠãè Øã¾ããè ÊããØã¦ãò •ã½ãã ½ãã¶¾ã Êãã¼ã (Üã›ãƒ† ½ãã¶¾ã Öããä¶ã¾ããâ) ‡ãŠãè ÀããäÍã ¹ãÆØããä¦ã ¹ãÀ ‡ãŠã¾ãÃ ‡ãñŠ ãäºãÊããò ‡ãŠãè ÀããäÍã Ôãñ ‚ããä£ã‡ãŠ Öõý 44û Ÿñ‡ãŠñ ‡ãŠñ ‡ãŠã¾ãÃ ‡ãñŠ ãäÊã† ØãÆãÖ‡ãŠãò ‡ãŠãñ ªñ¾ã Ôã‡ãŠÊã ÀããäÍã ãä¶ã½¶ããäÊããäŒã¦ã ‡ãŠãè Íãì® ÀããäÍã Öõ : (‡ãŠ) ŒãÞãÃ ‡ãŠãè Øã¾ããè ÊããØã¦ã •ã½ãã ½ãã¶¾ã Êãã¼ã; Üã›ã¾ãñâ (Œã) ½ãã¶¾ã Öããä¶ã¾ããâù ¦ã©ãã ¹ãÆØããä¦ã ¹ãÀ ‡ãŠã¾ãÃ ‡ãñŠ ãäºãÊããò ‡ãŠãè ÀããäÍã 22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] „¶ã Ôã¼ããè ¹ãÆØããä¦ã ¹ãÀ Ÿñ‡ãŠñ ‡ãñŠ ãäÊã† ãä•ã¶ã‡ãŠãè ¹ãÆØããä¦ã ¹ãÀ ‡ãŠã¾ãÃ ‡ãñŠ ãäºãÊããò ‡ãŠãè ÀããäÍã ŒãÞãÃ ‡ãŠãè Øã¾ããè ÊããØã¦ããò •ã½ãã ½ãã¶¾ã Êãã¼ã (Üã›ãƒ† ½ãã¶¾ã Öããä¶ã¾ããâ) Ôãñ ‚ããä£ã‡ãŠ Öõý 45û ‡ãŠãñƒÃ ¹ãÆãä¦ãÓŸã¶ã ãä‡ãŠÔããè ¼ããè ‚ãã‡ãŠãäÔ½ã‡ãŠ ªñ¾ã¦ãã†â Ìã ‚ãã‡ãŠãäÔ½ã‡ãŠ ‚ãããäÔ¦ã¾ããò ‡ãŠãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 37 '¹ãÆãÌã£ãã¶ã, ‚ãã‡ãŠãäÔ½ã‡ãŠ ªñ¾ã¦ãã†â ¦ã©ãã ‚ãã‡ãŠãäÔ½ã‡ãŠ ‚ãããäÔ¦ã¾ããâ' ‡ãñŠ ‚ã¶ãìÔãÀ¥ã ½ãò ¹ãÆ‡ãŠ› ‡ãŠÀ¦ãã Öõý ‚ãã‡ãŠãäÔ½ã‡ãŠ ªñ¾ã¦ãã†â ¦ã©ãã ‚ãã‡ãŠãäÔ½ã‡ãŠ ‚ãããäÔ¦ã¾ããâ ÌããÀâ›ãè ÊããØã¦ãò, ªãÌãñ, ‚ã©ãÃªâ¡ ‚ã©ãÌãã Ôãâ¼ãããäÌã¦ã Öããä¶ã¾ããâ •ãõÔããè ½ãªãò Ôãñ „¦¹ã¸ã Öãñ Ôã‡ãŠ¦ããè Ööý ¹ããäÀãäÍãÓ› '‡ãŠ' ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â ¾ãÖ ¹ããäÀãäÍãÓ› ƒÔã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒâ¡ † †Ôã) ‡ãŠã ‚ããä¼ã¸ã ‚ãâØã Öõý ¹ãðÓŸ¼ãîãä½ã 1û ÔããÌãÃ•ããä¶ã‡ãŠ ÔãñÌãã‚ããò ‡ãŠãè ½ãîÊã¼ãî¦ã ÔãâÀÞã¶ãã, •ãõÔãñ Ôãü¡‡ãŠò, ¹ãìÊã, ÔãìÀâØãò, •ãñÊã, ‚ãÔ¹ã¦ããÊã, ÖÌããƒÃ ‚ã¡á¡ñ, •ãÊã ãäÌã¦ãÀ¥ã ÔãìãäÌã£ãã†â, …•ããÃ ‚ãã¹ãîãä¦ãÃ ¦ã©ãã ªîÀÔãâÞããÀ 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¹ãÆ½ãã1: ¹ããäÀãäÍãÓ› '‡ãŠ' ‡ãŠã ‚ã¶ãìÞœñª 5 ãäÌããä¶ããäªÃÓ› ‡ãŠÀ¦ãã Öõ ãä‡ãŠ ½ãîÊã¼ãî¦ã ÔãâÀÞã¶ãã ¹ããäÀãäÍãÓ› ‡ãñŠ ‡ãŠã¾ãÃàãñ¨ã ‡ãñŠ ‚ã¶¦ãØãÃ¦ã Öõ ºãÍã¦ãó •ãºã ãä¶ã½¶ããäÊããäŒã¦ã Íã¦ãô ÊããØãî Öãñ¦ããè Öö : (‡ãŠ) ¹ãÆªã¶ã‡ãŠ¦ããÃ ¾ãÖ ãä¶ã¾ãâãä¨ã¦ã ‚ã©ãÌãã ãäÌããä¶ã¾ããä½ã¦ã ‡ãŠÀ¦ãã Öõ ãä‡ãŠ ¹ããäÀÞããÊã‡ãŠ ‡ãŠãñ ½ãîÊã¼ãî¦ã ÔãâÀÞã¶ãã ‡ãñŠ Ôãã©ã ‡ã‹¾ãã ÔãñÌãã†â ¹ãÆªã¶ã ‡ãŠÀ¶ããè ÞãããäÖâ†, „¶Öò ¾ãñ ÔãñÌãã†â ‚ããä¶ãÌãã¾ãÃ¦ã¾ãã ãä‡ãŠÔãñ ¹ãÆªã¶ã ‡ãŠÀ¶ããè ÞãããäÖâ† ¦ã©ãã ãä‡ãŠÔã ‡ãŠãè½ã¦ã ¹ãÀ ‡ãŠÀ¶ããè ÞãããäÖ†â, ¦ã©ãã (Œã) ¹ãÆªã¶ã‡ãŠ¦ããÃ Ì¾ãÌãÔ©ãã ‡ãŠãè ‚ãÌããä£ã ‡ãñŠ ‚ãâ¦ã ½ãò ½ãîÊã¼ãî¦ã ÔãâÀÞã¶ãã ½ãò ÔÌãããä½ã¦Ìã, ãäÖ¦ãØãÆãÖãè ‚ããä£ã‡ãŠãÀ ‚ã©ãÌãã ‚ã¶¾ã ½ãîÊã¼ãî¦ã ÔãâÀÞã¶ãã ½ãò ãä‡ãŠÔããè ½ãÖ¦Ìã¹ãî¥ãÃ ‚ãÌããäÍãÓ› ãäÖ¦ã ‡ãñŠ ´ãÀã ãä¶ã¾ãâãä¨ã¦ã ‡ãŠÀ¦ãã Öõý ¹ãÆ½ãã2: „¹ã¾ãìÃ‡ã‹¦ã (‡ãŠ) ½ãò ªãè Øã¾ããè Íã¦ãÃ ½ãò Ôãâªãä¼ãÃ¦ã ãä¶ã¾ãâ¨ã¥ã ‚ã©ãÌãã ãäÌããä¶ã¾ã½ã¶ã Ÿñ‡ãŠñ ‚ã©ãÌãã ‚ã¶¾ã Á¹ã Ôãñ (•ãõÔãñ †‡ãŠ ãäÌããä¶ã¾ãã½ã‡ãŠ ´ãÀã) Öãñ Ôã‡ãŠ¦ãã Öõ ¦ã©ãã ƒÔã½ãò Ìãñ ¹ããäÀãäÔ©ããä¦ã¾ããâ Ôããä½½ããäÊã¦ã Öâõâ ãä•ã¶ã½ãò ¹ãÆªã¶ã‡ãŠ¦ããÃ Ôã¼ããè „¦¹ããª¶ã ŒãÀãèª Êãñ¦ãã Öõ ¦ã©ãã ãä•ãÔã½ãò ‡ãìŠœ ‚ã©ãÌãã Ôã¼ããè „¦¹ããª¶ã ‚ã¶¾ã „¹ã¾ããñØã‡ãŠ¦ããÃ‚ããò ´ãÀã ŒãÀãèª ãäÊã† •ãã¦ãñ Ööý ƒÔã Íã¦ãÃ ‡ãŠãñ ÊããØãî ‡ãŠÀ¶ãñ ½ãò, ¹ãÆªã¶ã‡ãŠ¦ããÃ ¦ã©ãã ‚ã¶¾ã Ôãâºãâãä£ã¦ã ¹ãàããò ¹ãÀ †‡ãŠ Ôãã©ã Öãè ãäÌãÞããÀ ãä‡ãŠ¾ãã •ãã†Øãã ý ¾ããäª ¹ãÆªã¶ã‡ãŠ¦ããÃ †‡ãŠ ÔããÌãÃ•ããä¶ã‡ãŠ àãñ¨ã ‡ãŠã ¹ãÆãä¦ãÓŸã¶ã Öõ, Ôãâ¹ãî¥ãÃ ÔããÌãÃ•ããä¶ã‡ãŠ àãñ¨ã †Ìãâ ÔããÌãÃ•ããä¶ã‡ãŠ ãäÖ¦ã ½ãò ‡ãŠã¾ãÃÀ¦ã ‡ãŠãñƒÃ ãäÌããä¶ã¾ãã½ã‡ãŠ ƒÔã ¹ããäÀãäÍãÓ› '‡ãŠ' ‡ãñŠ ¹ãÆ¾ããñ•ã¶ã ‡ãñŠ ãäÊã† ¹ãÆªã¶ã‡ãŠ¦ããÃ Ôãñ Ôãâºãâãä£ã¦ã Öãè ½ãã¶ãã •ãã¾ãØãã ý ¹ãÆ½ãã3: „¹ã¾ãìÃ‡ã‹¦ã (‡ãŠ) ½ãò ªãè Øã¾ããè Íã¦ãÃ ‡ãñŠ ¹ãÆ¾ããñ•ã¶ã ‡ãñŠ ãäÊã† ¹ãÆªã¶ã‡ãŠ¦ããÃ ‡ãñŠ ¹ããÔã ‡ãŠãè½ã¦ã ‡ãŠã ¹ãî¥ãÃ ãä¶ã¾ãâ¨ã¥ã Öãñ¶ãñ ‡ãŠãè ‚ããÌãÍ¾ã‡ãŠ¦ãã ¶ãÖãé Öõý ‡ãŠãè½ã¦ã ‡ãŠãñ ¹ãÆªã¶ã‡ãŠ¦ããÃ, Ÿñ‡ãŠñ ‚ã©ãÌãã ãäÌããä¶ã¾ãã½ã‡ãŠ ‡ãŠãñƒÃ ¼ããè ãäÌããä¶ã¾ããä½ã¦ã ‡ãŠÀ Ôã‡ãŠ¦ãã Öõ, „ªãÖÀ¥ã ‡ãñŠ ãäÊã†, •ãõÔãñ ãä‡ãŠ ‡ãõŠãä¹ãâØã ¦ãâ¨ã ý ¾ã²ããä¹ã, Íã¦ãÃ ‡ãŠÀãÀ ‡ãñŠ ÔããÀ ‚ã¶ãìÔããÀ ÊããØãî ÖãñØããè ý ØãõÀ-ÔããÀÌãã¶ã ãäÌãÍãñÓã¦ãã‚ããò •ãõÔãñ ãä‡ãŠ Ôããè½ãã ¾ãããä¶ã '‡ãõŠ¹ã' ‡ãŠã ¹ãÆ¾ããñØã ºãÖì¦ã Öãè ‡ãŠ½ã ¹ããäÀãäÔ©ããä¦ã¾ããò ½ãò ãä‡ãŠ¾ãã •ãã†Øãã ý ƒÔã‡ãñŠ ãäÌã¹ãÀãè¦ã, ¾ããäª „ªãÖÀ¥ã ‡ãñŠ ãäÊã† †‡ãŠ Ÿñ‡ãŠã ¹ããäÀÞããÊã‡ãŠ ‡ãŠãñ ‡ãŠãè½ã¦ã ãä¶ã£ããÃãäÀ¦ã ‡ãŠÀ¶ãñ ‡ãŠãè ÔÌã¦ãâ¨ã¦ãã ªãè •ãã¦ããè Öõ ‚ããõÀ •ããñ ¼ããè ‚ããä¦ããäÀ‡ã‹¦ã Êãã¼ã ÖãñØãã „Ôãñ ¹ãÆªã¶ã‡ãŠ¦ããÃ ‡ãŠãñ Ìãããä¹ãÔã ‡ãŠÀ¶ãã Öõ, ¦ããñ †ñÔãñ ½ãò ¹ããäÀÞããÊã‡ãŠ ‡ãŠã ¹ãÆãä¦ã¹ãŠÊã Ôããèãä½ã¦ã Öãñ •ãã†Øãã ‚ããõÀ Ôãã©ã Öãè ãä¶ã¾ãâ¨ã¥ã •ããâÞã ‡ãñŠ ‡ãŠãè½ã¦ã ¦ã¦Ìã ¼ããè ¹ãîÀã Öãñ •ãã¦ãã Öõ â ý ¹ãÆ½ãã4: „¹ã¾ãìÃ‡ã‹¦ã 'Œã' ‡ãŠãè Íã¦ãÃ ‡ãñŠ ¹ãÆ¾ããñ•ã¶ã ‡ãñŠ ãäÊã†, ¹ãÆªã¶ã‡ãŠ¦ããÃ ‡ãŠã ãä‡ãŠÔããè ½ãÖ¦Ìã¹ãî¥ãÃ ‚ãÌããäÍãÓŸ ãäÖ¦ã ¹ãÀ ãä¶ã¾ãâ¨ã¥ã ¹ããäÀÞããÊã‡ãŠ ‡ãŠãè ãäºã‰ãŠãè ‚ã©ãÌãã ½ãîÊã¼ãî¦ã ÔãâÀÞã¶ãã ‡ãŠãñ ãäØãÀÌããè ÀŒã¶ãñ ‡ãŠãè Ì¾ããÌãÖããäÀ‡ãŠ Ôã½ã©ãÃ¦ãã ªãñ¶ããò Öãè Ôããèãä½ã¦ã Öãñ •ãã¦ããè Öö ¦ã©ãã ¹ãÆªã¶ã‡ãŠ¦ããÃ ‡ãŠãñ Ì¾ãÌãÔ©ãã ‡ãŠãè ‚ãÌããä£ã ½ãò Ôã¦ã¦ã „¹ã¾ããñØã ‡ãŠã ‚ããä£ã‡ãŠãÀ ªñ¦ãã Öõý ½ãîÊã¼ãî¦ã ÔãâÀÞã¶ãã ‡ãŠã ‚ãÌããäÍãÓŸ ãäÖ¦ã ½ãîÊã¼ãî¦ã ÔãâÀÞã¶ãã ‡ãŠã ÌãÖ ‚ã¶ãì½ãããä¶ã¦ã ÞããÊãî ½ãîÊ¾ã Öõ ½ãã¶ããñ 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‡ãŠã †‡ãŠ ¼ããØã Ì¾ãÌãÔ©ãã ‡ãŠãè ‚ãÌããä£ã ‡ãñŠ ªãõÀã¶ã ¹ãì¶ãÃÔ©ãããä¹ã¦ã ‡ãŠÀ¶ãã ¹ãü¡¦ãã Öõ (•ãõÔãñ ãä‡ãŠ Ôãü¡‡ãŠ ‡ãŠãè …¹ãÀãè Ôã¦ãÖ ¾ãã ¹ãÀ¦ã ¾ãã ¼ãÌã¶ã ‡ãŠãè œ¦ã) ¦ãºã ½ãîÊã¼ãî¦ã ÔãâÀÞã¶ãã ‡ãŠãè ÌãÖ ½ãª Ôã½¹ãî¥ãÃ Á¹ã Ôãñ ãäÌãÞããÀ ½ãò Êããè •ãã†Øããè ý ƒÔã ¹ãÆ‡ãŠãÀ 'Œã' ‡ãŠãè Íã¦ãÃ ¹ãîÀãè ½ãîÊã¼ãî¦ã ÔãâÀÞã¶ãã ‡ãñŠ ãäÊã† ÊããØãî ÖãñØããè ‚ããõÀ ƒÔã½ãò ÌãÖ ¼ããØã ¼ããè Ôããä½½ããäÊã¦ã ÀÖñØãã ãä•ãÔãñ ¹ãì¶ãÃÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõý ¹ãÆ½ãã7: ‡ãŠ¼ããè-‡ãŠ¼ããè ½ãîÊã¼ãî¦ã ÔãâÀÞã¶ãã ‡ãŠã ¹ãÆ¾ããñØã ¹ããäÀãäÍãÓŸ '‡ãŠ' ‡ãñŠ ‚ã¶ãìÞœñª 5(‡ãŠ) ½ãò ¾ã©ããÌããä¥ãÃ¦ã ¦ãÀãè‡ãñŠ Ôãñ ‚ãâÍã¦ã: ãäÌããä¶ã¾ããä½ã¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõ ‚ããõÀ ‡ãìŠœ ‡ãìŠœ ¼ããØã ‚ããä¶ã¾ããä½ã¦ã ÀÖ •ãã¦ãã Öõý Êãñãä‡ãŠ¶ã, ƒÔã Ì¾ãÌãÔ©ãã ‡ãñŠ ‚ã¶ãñ‡ãŠ Á¹ã Öö :- (‡ãŠ) †‡ãŠ ½ãîÊã¼ãî¦ã ÔãâÀÞã¶ãã ãä•ãÔãñ ¼ããõãä¦ã‡ãŠ Á¹ã Ôãñ ‚ãÊãØã ãä‡ãŠ¾ãã •ãã Ôã‡ãŠ¦ãã Öõ ‚ããõÀ ÌãÖ ÔÌã¦ãâ¨ã Á¹ã Ôãñ ¹ããäÀÞãããäÊã¦ã ‡ãŠãè •ãã Ôã‡ãŠ¦ããè Öõ ‚ããõÀ ÌãÖ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 36 ½ãò ¾ã©ããÌããä¥ãÃ¦ã †‡ãŠ ¶ã‡ãŠªãè-Ôãð•ã‡ãŠ ƒ‡ãŠãƒÃ ‡ãŠãè ¹ããäÀ¼ããÓãã ‡ãŠãñ ¹ãîÀã ‡ãŠÀ¦ããè Öõ, „Ôã‡ãŠã ãäÌãÍÊãñÓã¥ã ‚ãÊãØã Ôãñ ãä‡ãŠ¾ãã •ãã†Øãã ¾ããäª ƒÔãñ ¹ãîÀãè ¦ãÀÖ Ôãñ ‚ããäÌããä¶ã¾ããä½ã¦ã ¹ãÆ¾ããñ•ã¶ããò ‡ãñŠ ãäÊã† ¹ãÆ¾ããñØã ½ãò Êãã¾ãã •ãã¦ãã Öõý „ªãÖÀ¥ã¦ã¾ãã ƒÔãñ †‡ãŠ ‚ãÔ¹ã¦ããÊã ‡ãñŠ ¹ãÆãƒÌãñ› Ô‡ãâŠ£ã ¹ãÀ ÊããØãî ãä‡ãŠ¾ãã •ãã Ôã‡ãŠ¦ãã Öõ •ãºã ãä‡ãŠ ¹ãîÀã ‚ãÔ¹ã¦ããÊã ¹ãÆªã¶ã‡ãŠ¦ããÃ ´ãÀã ‚ãã½ã ÀãñãäØã¾ããò ‡ãñŠ „¹ãÞããÀ ‡ãñŠ ãäÊã† ƒÔ¦ãñ½ããÊã ãä‡ãŠ¾ãã •ãã¦ãã Öõý (Œã) •ãºã ¹ãîÀãè ¦ãÀÖ Ôãñ ‚ã¶ãìÓãâØããè Øããä¦ããäÌããä£ã¾ããâ (•ãõÔãñ ãä‡ãŠ ‚ãÔ¹ã¦ããÊã ‡ãŠãè †‡ãŠ ªì‡ãŠã¶ã) ‚ããäÌããä¶ã¾ããä½ã¦ã Öãñ¦ããè Öõ ¦ããñ ãä¶ã¾ãâ¨ã¥ã •ããâÞã ƒÔã ¦ãÀÖ Ôãñ ‡ãŠãè •ãã¦ããè •ãõÔãñ ãä‡ãŠ Ìãñ ÔãñÌãã†â ãäÌã²ã½ãã¶ã Öãè ¶ã Öãò ‡ã‹¾ããñâãä‡ãŠ †ñÔãñ ½ãã½ãÊããò ½ãò ¹ãÆªã¶ã‡ãŠ¦ããÃ ƒ¶ã ÔãñÌãã‚ããò ‡ãŠãñ ãä¶ã¾ãâ¨ã¥ã Ÿãè‡ãŠ ÌãõÔãñ ‡ãŠÀ¦ãã 26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Öõ •ãõÔãñ ãä‡ãŠ ¹ããäÀãäÍãÓŸ '‡ãŠ' ‡ãñŠ ‚ã¶ãìÞœñª 5 ½ãò Ìããä¥ãÃ¦ã ãä‡ãŠ¾ãã Øã¾ãã Öõý ‚ã¶ãìÓãâØããè Øããä¦ããäÌããä£ã¾ããò ‡ãŠã ‚ããäÔ¦ã¦Ìã ½ãîÊã¼ãî¦ã ÔãâÀÞã¶ãã ‡ãñŠ ¹ãÆªã¶ã‡ãŠ¦ããÃ ‡ãñŠ ãä¶ã¾ãâ¨ã¥ã ‡ãŠãñ ‡ãŠ½ã ¶ãÖãé ‡ãŠÀ¦ãã ý ¹ãÆ½ãã8: †‡ãŠ ¹ããäÀÞããÊã‡ãŠ ‚ã¶ãìÞœñª ¹ãÆ½ãã 7(‡ãŠ) ½ãò ¾ã©ããÌããä¥ãÃ¦ã ‚ãÊãØã ½ãîÊã¼ãî¦ã ÔãâÀÞã¶ãã ‡ãñŠ ¹ãÆ¾ããñØã ‡ãŠã ‚ããä£ã‡ãŠãÀ ÀŒã¦ãã Öõý ÌãÖ ƒÔã ºãã¦ã ‡ãŠã ¼ããè ‚ããä£ã‡ãŠãÀ ÀŒã¦ãã Öõ ãä‡ãŠ ‚ã¶ãìÞœñª ¹ãÆ½ãã 7(Œã) ½ãò ¾ã©ããÌããä¥ãÃ¦ã ‚ã¶ãìÓãâØããè ‚ããäÌããä¶ã¾ããä½ã¦ã ÔãñÌãã‚ããò ‡ãŠãñ ªñ¶ãñ ‡ãñŠ ãäÊã† ƒÔ¦ãñ½ããÊã ‡ãŠãè •ãã¶ãñ ÌããÊããè ÔãìãäÌã£ãã‚ããò ‡ãŠã ¹ãÆ¾ããñØã ‡ãŠÀòý ªãñ¶ããò ½ãò Ôãñ ¹ãÆ¦¾ãñ‡ãŠ ½ãã½ãÊãñ ½ãò ¹ãÆªã¶ã‡ãŠ¦ããÃ ‡ãŠãè ‚ããñÀ Ôãñ ¹ããäÀÞããÊã‡ãŠ ‡ãñŠ ãäÊã† †‡ãŠ ¹ã›á›ã ÖãñØãã ãä•ãÔã‡ãŠã ÊãñŒãã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 17 ‡ãñŠ ‚ã¶ãìÔãÀ¥ã ½ãò ãä‡ãŠ¾ãã •ãã†Øãã ý ÔãîÞã¶ãã ãä›¹¹ã¥ããè - 1 ÔããÌãÃ•ããä¶ã‡ãŠ-Ôãñ-ãä¶ã•ããè ÔãñÌãã Ì¾ãÌãÔ©ãã ‡ãñŠ ãäÊã† ÊãñŒãã ¤ãâÞãã ¾ãÖ ãä›¹¹ã¥ããè ¹ããäÀãäÍãÓ› '‡ãŠ' ‡ãñŠ Ôãã©ã ÔãâÊãØ¶ã Öõ ¹ãÀ¶¦ãì „Ôã‡ãŠã ‚ãâØã ¶ãÖãé Öõý ¶ããèÞãñ ‚ããÀñŒã ¹ããäÀãäÍãÓ› '‡ãŠ' ´ãÀã Ô©ãããä¹ã¦ã ÔãñÌãã Ì¾ãÌãÔ©ãã ‡ãñŠ ãäÊã† ÊãñŒãã ‡ãŠã ÔããÀ ¹ãÆÔ¦ãì¦ã Öõý ¶ãÖãé Öãú ¶ãÖãé Öãú ¶ãÖãé ¶ãÖãé Öãú Öãú ¶ ¶ãÖãé Öãú Öãú ‡ã‹¾ãã ¹ãÆªã¶ã‡ãŠ¦ããÃ ¾ãÖ ãä¶ã¾ãâ¨ã¥ã ‚ã©ãÌãã ãäÌããä¶ã¾ã½ã¶ã ‡ãŠÀ¦ãã Öõ ãä‡ãŠ ¹ããäÀÞããÊã‡ãŠ 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¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11 ‡ãŠã ‚ããä¼ã¸ã ‚ãâØã Öõý ½ãì−ñ 1û †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã (¹ããäÀÞããÊã(‡ãŠ) †ñÔããè ÔãñÌãã •ããñ •ã¶ã¦ãã ‡ãŠãñ ¹ãÆ½ãìŒã ‚ãããä©ãÃ‡ãŠ ¦ã©ãã Ôãã½ãããä•ã‡ãŠ ÔãìãäÌã£ãã†â ¹ãÆªã¶ã ‡ãŠÀ¦ããè Öõ, ¹ãÆªã¶ã ‡ãŠÀ¶ãñ ‡ãñŠ ãäÊã† †‡ãŠ ‚ã¶¾ã ¹ãÆãä¦ãÓŸã¶ã ¹ãÆªã¶ã‡ãŠ¦ããÃ) ‡ãñŠ Ôãã©ã Ì¾ãÌãÔ©ãã ½ãò ‡ãŠÀ Ôã‡ãŠ¦ãã Öõý ¹ãÆªã¶ã‡ãŠ¦ããÃ †‡ãŠ ÔãÀ‡ãŠãÀãè ÔãâÔ©ãã ÔããäÖ¦ã ÔããÌãÃ•ããä¶ã‡ãŠ ‚ã©ãÌãã ãä¶ã•ããè àãñ¨ã ‡ãŠã ¹ãÆãä¦ãÓŸã¶ã Öãñ Ôã‡ãŠ¦ãã Öõý ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã ‡ãñŠ „ªãÖÀ¥ã Öö, •ãÊã „¹ãÞããÀ ¦ã©ãã ‚ãã¹ãîãä¦ãÃ ÔãìãäÌã£ãã, ½ããñ›ÀÌãñ, ‡ãŠãÀ ¹ãã‡ãÃŠ, ÔãìÀâØãò, ¹ãìÊã, ÖÌããƒÃ •ãÖã•ã ¦ã©ãã ªîÀÔãâÞããÀ ¶ãñ›Ìã‡ãÃŠ Ööý Ì¾ãÌãÔ©ãã ‡ãñŠ „ªãÖÀ¥ã ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã ‡ãŠãè Ñãñ¥ããè ½ãò ¶ãÖãé ‚ãã¦ãñ Öâõ ý ƒ¶ã½ãò ‚ã¹ã¶ããè ‚ããâãä¦ãÀ‡ãŠ ÔãñÌãã‚ããò ‡ãñŠ ¹ããäÀÞããÊã¶ã ‡ãŠãñ ‚ãã„›ÔããñÔãÃ ‡ãŠÀ¶ãñ ‡ãñŠ ãäÊã† †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã Ôããä½½ããäÊã¦ã Öãñ¦ãã Öõý (ƒ¶ã ÔãñÌãã‚ããò ‡ãñŠ „ªãÖÀ¥ã Öö ‡ãŠ½ãÃÞããÀãè ‡ãõŠ¹ãõŠ›ñãäÀ¾ãã, ¼ãÌã¶ã ‚ã¶ãìÀàã¥ã, ÊãñŒããâ‡ãŠ¶ã ¦ã©ãã ÔãîÞã¶ãã ¹ãÆãõ²ããñãäØã‡ãŠãè •ãõÔãñ ‡ãŠã¾ãÃ) 28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2û †‡ãŠ ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã ½ãò ¹ãÆã¾ã: †‡ãŠ ¹ãÆªã¶ã‡ãŠ¦ããÃ Öãñ¦ãã Öõ •ããñ ¹ããäÀÞããÊã‡ãŠ ‡ãŠãñ ãäÀ¾ãã¾ã¦ã ‡ãŠãè ‚ãÌããä£ã ‡ãñŠ ãäÊã† ãä¶ã½¶ããäÊããäŒã¦ã ¹ãÆªã¶ã ‡ãŠÀ¦ãã Öõ:- (‡ãŠ) ÔãñÌãã‚ããò ‡ãŠãñ ¹ãÆªã¶ã ‡ãŠÀ¶ãñ ‡ãŠã ‚ããä£ã‡ãŠãÀ •ããñ •ã¶ã¦ãã ‡ãŠãñ ‚ãããä©ãÃ‡ãŠ ¦ã©ãã Ôãã½ãããä•ã‡ãŠ ÔãìãäÌã£ãã†â ¹ãÆªã¶ã ‡ãŠÀ¦ããè Öõ; (Œã) ‡ãìŠœ ½ãã½ãÊããò ½ãò, ¹ããäÀÞããÊã‡ãŠ ‡ãñŠ ãäÊã† ãäÌããä¶ã½ã¾ã ½ãò ãäÌããäÍãÓ› ½ãî¦ãÃ ‚ãããäÔ¦ã¾ããò, ‚ã½ãî¦ãÃ ‚ãããäÔ¦ã¾ããò ‚ã©ãÌãã ãäÌã§ããè¾ã ‚ãããäÔ¦ã¾ããò ‡ãñŠ „¹ã¾ããñØã ‡ãŠã ‚ããä£ã‡ãŠãÀ; (Øã) ãäÀ¾ãã¾ã¦ã ‚ãÌããä£ã ‡ãñŠ ªãõÀã¶ã ‡ãìŠœ Íã¦ããô ‡ãñŠ ‚ã¶ãìÔããÀ ÔãñÌãã ‡ãŠãñ ¹ãÆªã¶ã ‡ãŠÀ¶ãñ ‡ãŠãè ¹ãÆãä¦ãºã¯¦ãã, ¦ã©ãã (Üã) •ãºã ÊããØãî Öãò, ãäÀ¾ãã¾ã¦ã ‚ãÌããä£ã ‡ãñŠ ‚ããÀâ¼ã ½ãò ¹ãÆã¹¦ã ¦ã©ãã/ ‚ã©ãÌãã ãäÀ¾ãã¾ã¦ã ‚ãÌããä£ã ‡ãñŠ ªãõÀã¶ã ‚ããä£ãØãðÖãè¦ã ‚ããä£ã‡ãŠãÀ ‡ãŠãñ ãäÀ¾ãã¾ã¦ã ‚ãÌããä£ã ‡ãñŠ ‚ãâ¦ã ½ãò Ìãã¹ãÔããè ‡ãŠÀ¶ãñ ‡ãŠãè ¹ãÆãä¦ãºã¯¦ãã 3û Ôã¼ããè ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã ½ãã½ãÊããò ‡ãŠãè Ôãã½ãã¶¾ã ãäÌãÍãñÓã¦ãã ¾ãÖ Öõ ãä‡ãŠ ¹ããäÀÞããÊã‡ãŠ 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‡ãñŠ ãäÊã† †‡ãŠ Ôãã©ã ãä‡ãŠ¾ãã •ãã¾ãñØããý †‡ãŠ Ñãñ¥ããè †‡ãŠ •ãõÔããè ¹ãÆ‡ãðŠãä¦ã ‡ãŠãè ÔãñÌãã‚ããò ‡ãŠã ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã Ôã½ãîÖ Öõ („ªãÖÀ¥ã ‡ãñŠ ãäÊã† ½ãÖÔãîÊã ‡ãŠã ÔãâØãÆÖ¥ã, ªîÀÔãâÞããÀ ¦ã©ãã •ãÊã „¹ãÞããÀ ÔãñÌãã†â) ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 29 ¹ããäÀãäÍãÓ› 'Øã' ‚ã¶¾ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãò ½ãò Ôã½ãããäÌãÓ› ½ãã½ãÊããò ‡ãñŠ Ôãâª¼ãÃ ¾ãÖ ¹ããäÀãäÍãÓ› ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒâ¡ † †Ôã)11 ‡ãŠã ‚ããä¼ã¸ã ‚ãâØã Öõý ¾ãÖ ¹ããäÀãäÍãÓŸ „¶ã ¹ããäÀãäÍãÓ›ãò ‡ãŠãè ÔãîÞããè ªñ ÀÖã Öõ •ããñ ‚ã¶¾ã ÊãñŒãã ½ãã¶ã‡ãŠãò ‡ãŠã ¼ããØã Öö ‚ããõÀ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11 'ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ' ‡ãñŠ ãäÊã† Ôãâª¼ãÃ ‡ãŠã ‡ãŠã¾ãÃ ‡ãŠÀ¦ãñ Ööý 1û ¹ããäÀãäÍãÓŸ `‡ãŠ` - ‚ã½ãî¦ãÃ ‚ãããäÔ¦ã¾ããâ - ÌãñºãÔããƒ› ÊããØã¦ãò ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 38 '‚ã½ãî¦ãÃ ‚ãããäÔ¦ã¾ããâ' ½ãò Ôã½ãããäÌãÓ› ý ¹ããäÀãäÍãÓ› 1 ãä›¹¹ã¥ããè : ¾ãÖ ¹ããäÀãäÍãÓ› ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ‡ãŠã ‚ãâØã ¶ãÖãé Öõý ƒÔã ¹ããäÀãäÍãÓ› ‡ãŠã ¹ãÆ¾ããñ•ã¶ã ¾ãÖ Öõ ãä‡ãŠ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒâ¡ † †Ôã) 11 ‚ããõÀ ¦ãª¶ãìÁ¹ããè ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (‚ããƒÃ † †Ôã) 11 'ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ' '‚ããƒÃ †¹ãŠ ‚ããÀ ‚ããƒÃ Ôããè' 12 'ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã' ¦ã©ãã †Ôã ‚ããƒÃ Ôããè 29 'ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã ¹ãÆ‡ãŠ›¶ã' ‡ãñŠ ºããèÞã ½ãìŒ¾ã ‚ãâ¦ãÀãò ‡ãŠãñ Ô¹ãÓ› ãä‡ãŠ¾ãã •ãã† ý ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (‚ããƒÃ † †Ôã) 11 'ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ', '‚ããƒÃ †¹ãŠ ‚ããÀ ‚ããƒÃ Ôããè' 12 'ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â' ‚ããõÀ '†Ôã ‚ããƒÃ Ôããè' 29 'ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â : ¹ãÆ‡ãŠ›¶ã' ‡ãñŠ Ôãã©ã ¦ãìÊã¶ãã ý 1. '‚ããƒÃ †¹ãŠ ‚ããÀ ‚ããƒÃ Ôããè' 12 ½ãò ãäª¾ãñ Øã¾ãñ Ôãâ‰ãŠ½ã¥ã‡ãŠãÊããè¶ã ¹ãÆãÌã£ãã¶ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11 ½ãò ƒÔã ÒãäÓ› Ôãñ ¶ãÖãé ãäª¾ãñ Øã¾ãñ Öö ‡ã‹¾ããòãä‡ãŠ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãò Ôãñ Ôãâºãâãä£ã¦ã Ôã¼ããè Ôãâ‰ãŠ½ã¥ã‡ãŠãÊããè¶ã ¹ãÆãÌã£ãã¶ã, •ãÖãâ „ãäÞã¦ã Ôã½ã¢ãã Øã¾ãã Öõ, ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 101 '¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãò ‡ãŠã ¹ãÆ©ã½ã ÌããÀ ‚ãâØããè‡ãŠÀ¥ã' ½ãò Ôããä½½ããäÊã¦ã ‡ãŠÀ ãäª¾ãñ Øã¾ãñ Öõ •ããñ ãä‡ãŠ '‚ããƒÃ †¹ãŠ ‚ããÀ †Ôã' 1 ‚ã¶¦ãÀÀãÓ›Èãè¾ã ãäÌã§ããè¾ã ãäÀ¹ããóãä›âØã ½ãã¶ã‡ãŠ ‡ãñŠ ‚ã¶ãìÁ¹ã Öõý 2. ƒÔã ½ãã¶ã‡ãŠ ½ãò ‚ãÊãØã ÍãºªãÌãÊããè ‡ãŠã ¹ãÆ¾ããñØã ãä‡ãŠ¾ãã Øã¾ãã Öõ, „ªãÖÀ¥ã¦ã¾ãã, Íãºªãò 'ãäÌã§ããè¾ã ãäÔ©ããä¦ã ‡ãŠã ãäÌãÌãÀ¥ã' ‡ãñŠ Ô©ãã¶ã ¹ãÀ Íãºª '¦ãìÊã¶ã-¹ã¨ã' ‚ããõÀ Íãºªãò 'Ì¾ãã¹ã‡ãŠ ‚ãã¾ã ‡ãŠã ãäÌãÌãÀ¥ã' ‡ãñŠ Ô©ãã¶ã ¹ãÀ Íãºª 'Êãã¼ã-Öããä¶ã ãäÌãÌãÀ¥ã' ‡ãŠã ¹ãÆ¾ããñØã ãä‡ãŠ¾ãã Øã¾ãã Öõý 3. ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (‚ããƒÃ † †Ôã) 11 ‡ãŠã ‚ã¶ãìÞœñª 2 ¾ãÖ Ìã¥ãÃ¶ã ‡ãŠÀ¦ãã Öõ ãä‡ãŠ ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (‚ããƒÃ † †Ôã) 11 ƒÔããè ÊãñŒãã ½ãã¶ã‡ãŠ (¾ãããä¶ã ‚ããƒÃ † †Ôã 11) ‡ãñŠ ¹ãîÌãÃÌã¦ããê ¹ããŸ ‡ãŠã ‚ããä£ã‰ãŠ½ã¥ã ‡ãŠÀ¦ãã Öõý ‚ã¦ã: ƒÔãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11 Ôãñ ƒÔããäÊã† Ö›ã ãäª¾ãã Øã¾ãã Öõ ‡ã‹¾ããòãä‡ãŠ ¾ãÖ ƒÔã ÊãñŒãã ½ãã¶ã‡ãŠ ‚ã©ããÃ¦ãá ƒâ¡ † †Ôã 11 ½ãò ¾ãÖ ¹ãÆãÔãâãäØã‡ãŠ ¶ãÖãéâ Öõý ãä¹ãŠÀ ¼ããè, ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11 ½ãò ‚ã¶ãìÞœñª ÔãâŒ¾ãã 2 ‡ãŠãñ ƒÔããäÊã† ÀŒãã Øã¾ãã Öõ ¦ãããä‡ãŠ ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (‚ããƒÃ † †Ôã)11 ‡ãŠãè ‚ã¶ãìÞœñª ÔãâŒ¾ãã‚ããò ‡ãŠñ Ôãã©ã ‡ãÆŠ½ãºã®¦ãã ºã¶ããè ÀÖñ ý 17. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñ, ``„¹ããºãâ£ã`` ½ãñâ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)12`` ½ãñâ,‚ã¶ãìÞœñª 59 ½ãñâ, ½ãª (‡ãŠ) ‡ãŠñ Ô©ãã¶ã ¹ãÀ , ãä¶ã½¶ããäÊããäŒã¦ã ½ãª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "(‡ãŠ) Àãù¾ãÊ›ãè ‚ã©ãÌãã Êãã¼ããâÍã Àã•ãÔÌã ºã‡ãŠã¾ãã ÀããäÍã¾ããò ½ãò ¹ãÆã¹¦ã Öãñ¦ãã Öõ ¦ã©ãã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18,Àã•ãÔÌã ¾ãã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 109, ãäÌã§ããè¾ã ãäÊãŒã¦ãñâ, •ããñ ¼ããè ¹ãÆãÔããâãäØã‡ãŠ Öãñ, ‡ãŠñ ‚ã¶ãìÔããÀ Ôã½ã¾ã ãäÌã¼ãã•ã¶ã ‡ãŠñ ‚ãã£ããÀ ¹ãÀ ÊãñŒãã Êãã¼ã ½ãò Ôããä½½ããäÊã¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öö, ¹ãÀ¶¦ãì ¶ã‡ãŠªãè ‚ãã£ããÀ ¹ãÀ ‡ãŠÀ¾ããñØ¾ã Êãã¼ã (‡ãŠÀ Öããä¶ã) ½ãò Ôããä½½ããäÊã¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öö; ‚ããõÀ " 18. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñâ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 16``,- (i) ‚ã¶ãìÞœñª 68‡ãŠ ‡ãŠñ Ô©ãã¶ã ¹ãÀ , ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "68.‡ãŠ Êãñãä‡ãŠ¶ã, ¾ããäª ¹ãÆãä¦ãÓŸã¶ã ´ãÀã ‚ã¹ã¶ãñ Ôãã½ãã¶¾ã ãä‡ãÆŠ¾ãã‡ãŠÊãã¹ããò ‡ãñŠ ‚ãâ¦ãØãÃ¦ã ‚ããõÀ ¶ãñ½ããè (Á›ãè¶ã) Á¹ã ½ãò, †ñÔããè Ôã½¹ããä§ã, Ôãâ¾ãâ¨ã ¦ã©ãã „¹ãÔ‡ãŠÀãò ‡ãŠãè ½ãªãò ‡ãŠãè ãäºã‡ãÆŠãè ‡ãŠãè •ãã¦ããè Öõ •ããñ „Ôã¶ãñ ªîÔãÀãò ‡ãŠãñ ãä‡ãŠÀã† ¹ãÀ ªñ¶ãñ ‡ãñŠ ãäÊã† £ãããäÀ¦ã ‡ãŠãè ©ããèâ, ‚ãºã „¶Öò ãä‡ãŠÀã† ¹ãÀ ¶ã ªñ‡ãŠÀ ãäºã‡ãÆŠãè ‡ãñŠ ãäÊã† £ãããäÀ¦ã ‡ãŠÀ¦ãã Öõ ¦ããñ †ñÔããè ‚ãããäÔ¦ã¾ããò ‡ãŠãñ ÌãÖ ‚ãØãÆ¥ããè¦ã ½ãîÊ¾ã ¹ãÀ ÔãîÞããèºã® Ôãã½ãã¶ã (ƒâÌãò›Èãè) ½ãò ‚ãâ¦ããäÀ¦ã ‡ãŠÀñØããý †ñÔããè ‚ãããäÔ¦ã¾ããò ‡ãŠãè ãäºã‡ãÆŠãè Ôãñ ¹ãÆã¹¦ã ÀããäÍã¾ããò ‡ãŠãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18, Àã•ãÔÌã ‡ãñŠ ‚ã¶ãìÔãÀ¥ã ½ãò Àã•ãÔÌã ‡ãñŠ Á¹ã ½ãò ½ãã¶¾ã¦ãã ªãè •ãã†Øããè ý •ãºã Ì¾ãÌãÔãã¾ã ‡ãñŠ Ôãã½ãã¶¾ã ãä‡ãÆŠ¾ãã‡ãŠÊãã¹ããò ‡ãñŠ ‚ãâ¦ãØãÃ¦ã ãäºã‡ãÆŠãè ‡ãñŠ ãäÊã† ÀŒããè ‚ãããäÔ¦ã¾ããò ‡ãŠãñ ÔãîÞããèºã® Ôãã½ãã¶ã (ƒâÌãò›Èãè) ½ãò ‚ãâ¦ããäÀ¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõ ¦ããñ ƒÔã ãäÔ©ããä¦ã ½ãò ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 105 ÊããØãî ¶ãÖãé ÖãñØãã ý" (ii) ‚ã¶ãìÞœñª 69 ‡ãŠñ Ô©ãã¶ã ¹ãÀ , ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "69. Ôã½¹ããä§ã, Ôãâ¾ãâ¨ã ‚ããõÀ „¹ãÔ‡ãŠÀãò ‡ãŠãè ãä‡ãŠÔããè ½ãª ‡ãŠã ãä¶ã¹ã›ã¶ã ãäÌããä¼ã¶¶ã ¦ãÀãè‡ãŠãò Ôãñ ãä‡ãŠ¾ãã •ãã Ôã‡ãŠ¦ãã Öõ [„ªãÖÀ¥ã¦ã¾ãã, ãäºã‡ãÆŠãè ´ãÀã, ãäÌã§ããè¾ã ¹ã›á›ñ (Êããèû•ã) ´ãÀã ‚ã©ãÌãã ªã¶ã ´ãÀã] ý †‡ãŠ ½ãª ‡ãŠñ ãä¶ã¹ã›ã¶ã ‡ãŠãè ¦ããÀãèŒã ‡ãŠã ãä¶ã£ããÃÀ¥ã ‡ãŠÀ¶ãñ ½ãñâ †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ÌãÔ¦ãì‚ããò ‡ãŠãè ãäºã‡ãÆŠãè Ôãñ ‚ãã¶ãñ ÌããÊãñ Àã•ãÔÌã ‡ãŠãñ ½ãã¶¾ã¦ãã ªñ¶ãñ ‡ãŠñ ãäÊã† ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ½ãñâ ãäª† Øã† ½ãã¶ãªâ¡ ‡ãŠãñ ÊããØãî ‡ãŠÀ¦ãã Öõý ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 17 ãäºã‡ãÆŠãè ¦ã©ãã Ìãã¹ãÔããè ¹ã›á›ñ (Êããèû•ã ºãõ‡ãŠ) ´ãÀã ãä¶ã¹ã›ã¶ã ‡ãŠãè ãäÔ©ããä¦ã ½ãò ÊããØãî Öãñ¦ãã Öõý" 30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (iii) ‚ã¶ãìÞœñª 72 ‡ãŠñ Ô©ãã¶ã ¹ãÀ , ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "72. Ôã½¹ããä§ã, Ôãâ¾ãâ¨ã ‚ããõÀ „¹ãÔ‡ãŠÀ ‡ãŠãè ½ãª ‡ãŠñ ãä¶ã¹ã›ã¶ã ¹ãÀ ¹ãÆã¹¾ã ¹ãÆãä¦ã¹ãŠÊã ‡ãŠãñ ¹ãÆãÀâ¼ã ½ãñâ ƒÔã‡ãŠñ „ãäÞã¦ã ½ãîÊ¾ã ¹ãÀ ½ãã¶¾ã¦ãã ªãè •ãã¦ããè Öõý ¾ããäª ½ãª ‡ãŠã ¼ãìØã¦ãã¶ã ‚ããÔ©ããäØã¦ã Öãñ •ãã¦ãã Öõ ¦ããñ ¹ãÆã¹¦ã ¹ãÆãä¦ã¹ãŠÊã ‡ãŠãñ ¹ãÆãÀâ¼ã ½ãñâ ¶ã‡ãŠª ½ãîÊ¾ã ‡ãŠñ Ôã½ã½ãîÊ¾ã ¹ãÀ ½ãã¶¾ã¦ãã ªãè •ãã¦ããè Öõý ¹ãÆãä¦ã¹ãŠÊã ‡ãŠãè ¶ãã½ã½ãã¨ã (¶ãããä½ã¶ãÊã) ÀããäÍã ¦ã©ãã ¶ã‡ãŠª ½ãîÊ¾ã ‡ãŠãè Ôã½ã¦ãìÊ¾ã ÀããäÍã ‡ãŠñ ºããèÞã ‡ãŠñ ‚ãâ¦ãÀ ‡ãŠãè ¹ãÆã¹¾ã ÀããäÍã ‡ãŠãñ ¹ãÆ¼ããÌããè Êãã¼ã ¹ãÆªãäÍãÃ¦ã ‡ãŠÀ‡ãŠñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãŠñ ‚ã¶ãìÔããÀ º¾ãã•ã-ÔÌãÁ¹ã ‚ãã¾ã ‡ãŠñ Á¹ã ½ãñâ ½ãã¶¾ã¦ãã ªãè •ãã¦ããè Öõý" (iv) ¹ããäÀãäÍãÓ› Øã ½ãñâ ,- (‡ãŠ) ‚ã¶ãìÞœñª 1 ‡ãŠñ Ô©ãã¶ã ¹ãÀ , ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "1 ¹ããäÀãäÍãÓ› `‡ãŠ` ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â -- ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ " (Œã) ‚ã¶ãìÞœñª 2 ‡ãŠñ Ô©ãã¶ã ¹ãÀ , ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- " 2 ¹ããäÀãäÍãÓ› `Œã` ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â: ¹ãÆ‡ãŠ›¶ã - ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ " 19. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñ, ``„¹ããºãâ£ã`` ½ãñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)17`` ½ãñâ, (i) ¹ããäÀãäÍãÓ› Œã ½ãñâ ‚ã¶ãìÞœñª 8 ½ãñâ ¹ãÆãÀâãä¼ã‡ãŠ ‚ã¶ãìÞœñª ½ãñâ , •ããñ "¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 115" Ôãñ ¹ãÆãÀâ¼ã Öãñ‡ãŠÀ "ÔãÖãè ¶ãÖãè ÖãñØãã: "¹ãÀ Ôã½ãã¹¦ã Öãñ¦ãã Öõ, „Ôãñ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "8 ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18, Àã•ãÔÌã ‡ãŠñ ‚ã¶ãìÞœñª 20 ½ãñâ ½ãã¶ãªâ¡ ¹ãÆ¦¾ãñ‡ãŠ Ì¾ãÌãÔ©ãã ‡ãŠãè ¹ããäÀãäÔ©ããä¦ã¾ããñâ †Ìãâ ¦ã©¾ããñâ ‡ãñŠ ãä¶ã£ããÃÀ¥ã ‡ãŠÀ¶ãñ ½ãñâ ¹ãÆ¾ãì‡ã‹¦ã ÖãñØããè ãä‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãñ ÍãìÊ‡ãŠ ‡ãñŠ ÀŠ¹ã ½ãñâ ¹ãÆã¹¦ã Öãñ¶ãñ ÌããÊããè ‚ãã¾ã ‡ãŠãñ ‡ãŠºã ½ãã¶¾ã¦ãã ªãè •ãã† ý †ñÔãñ ‡ãŠãÀ‡ãŠ, •ãõÔãñ ãä‡ãŠ, ‡ã‹¾ãã ÍãìÊ‡ãŠ ‚ããä•ãÃ¦ã ‡ãŠÀ¶ãñ ‡ãñŠ ãäÊã† ½ãÖ¦Ìã¹ãî¥ãÃ ¼ããÌããè ‡ãŠã¾ãÃ-ãä¶ãÓ¹ããª¶ã ªããä¾ã¦Ìããò ‡ãñŠ ÀŠ¹ã ½ãñâ ÊãØãã¦ããÀ ÔãâÊãØ¶ã ÀÖ¶ãã ‚ããÌãÍ¾ã‡ãŠ Öõ, ‡ã‹¾ãã •ããñãäŒã½ã ¹ãÆãä¦ã£ãããäÀ¦ã Öõ, ¾ãÖ ãä‡ãŠ, ãä‡ãŠÔããè ØããÀâ›ãè Ì¾ãÌãÔ©ãã ‡ãŠãè Íã¦ãÃ Öõ ‚ããõÀ ÍãìÊ‡ãŠ ‡ãñŠ ¹ãì¶ã¼ãìÃØã¦ãã¶ã ‡ãŠã ‡ãŠãñƒÃ •ããñãäŒã½ã Öõ ‚ãããäª Ôã¼ããè ¹ãÀ ãäÌãÞããÀ ãä‡ãŠ¾ãã •ãã†Øãã ý ƒÔã ¹ãÆ‡ãŠãÀ ‡ãñŠ Ôãâ‡ãñŠ¦ã, •ããñ Ì¾ããä‡ã‹¦ãØã¦ã ÀŠ¹ã Ôãñ ªÍããÃ¦ãñ Öõ ãä‡ãŠ Ôã½ãÔ¦ã ÍãìÊ‡ãŠ, •ãºã ‚ãã¾ã ‡ãñŠ ÀŠ¹ã ½ãñâ ½ãã¶¾ã Öãñ, ¾ããäª Ì¾ãÌãÔ©ãã ‡ãñŠ ‚ããÀâ¼ã ½ãñâ ¹ãÆã¹¦ã Öãñ ¦ããñ ãä¶ã½¶ããäÊããäŒã¦ã ‡ãŠãñ „¶ã½ãñâ Íãããä½ãÊã ‡ãŠÀ¶ãã ÔãÖãè ¶ãÖãèâ ÖãñØãã :- " (ii) ¹ããäÀãäÍãÓ› Øã ‡ãŠñ ‚ã¶ãìÞœñª 4(Œã) ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "(Œã) ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ‡ãŠñ ¹ããäÀãäÍãÓ› `‡ãŠ` ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â ‡ãñŠ ‡ãŠã¾ãÃàãñ¨ã ‡ãñŠ ‚ãâ¦ãØãÃ¦ã ÔããÌãÃ•ããä¶ã‡ãŠ-Ôãñ-ãä¶ã•ããè ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†âý" (iii) ¹ããäÀãäÍãÓ› Üã ‡ãŠñ- (‡ãŠ) ‚ã¶ãìÞœñª 1 ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã Øã¾ãã Öõ: "1 ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ½ãò Ôã½ãããäÌãÓ› ¹ããäÀãäÍãÓ› `‡ãŠ` ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â ý" (Œã) ‚ã¶ãìÞœñª 1 ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã Øã¾ãã Öõ: "2 ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ½ãò Ôã½ãããäÌãÓ› ¹ããäÀãäÍãÓ› `Œã` ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â: ¹ãÆ‡ãŠ›¶ã ý" 20. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñ, ``„¹ããºãâ£ã`` ½ãñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 17 ‡ãŠñ ¹ãÍÞãã¦ãá, ãä¶ã½¶ããäÊããäŒã¦ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ‚ãâ¦ã:Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒâ¡ † †Ôã) 18 Àã•ãÔÌã (ƒÔã ¼ããÀ¦ããè¾ã ÊãñŒãã-½ãã¶ã‡ãŠ ½ãò ½ããñ›ñ ›ãƒ¹ã Ìã Ôãã½ãã¶¾ã ›ãƒ¹ã ªãñ ¹ãÆ‡ãŠãÀ ‡ãŠñ ‚ã¶ãìÞœñª Ööý ƒ¶ã ªãñ¶ããò ¦ãÀÖ ‡ãñŠ ‚ã¶ãìÞœñªãò ‡ãŠã Ôã½ãã¶ã ¹ãÆããä£ã‡ãŠãÀ Öõý ½ããñ›ñ ›ãƒ¹ã ‡ãŠñ ‚ã¶ãìÞœñª, ½ãìŒ¾ã ãäÔã®ã¶¦ããò ‡ãñŠ ÔãîÞã‡ãŠ Ööý) „−ñÍ¾ã ¼ããÀ¦ããè¾ã Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ ÔãâÔ©ãã¶ã ´ãÀã •ããÀãè ãäÌã§ããè¾ã ãäÌãÌãÀ¥ã ¦ãõ¾ããÀ ‡ãŠÀ¶ãã †Ìãâ „¶ã‡ãŠñ ¹ãÆÔ¦ãìãä¦ã‡ãŠÀ¥ã ãäÌãÓã¾ã‡ãŠ ‡ãŠã¾ãÃ-¹ã®ãä¦ã ½ãñâ ªãè Øã¾ããè ‚ãã¾ã ‡ãŠãè ¹ããäÀ¼ããÓãã, 'ƒãä‡ã‹Ìã›ãè' ÔãÖ¼ãããäØã¾ããò ‡ãŠñ ‚ãâÍãªã¶ããò ‡ãŠãñ œãñü¡‡ãŠÀ, †‡ãŠ ÊãñŒãã ‚ãÌããä£ã ½ãò ‚ãããäÔ¦ã¾ããñâ ‡ãŠñ ‚ã¶¦ã¹ãÃÆÌããÖ ‚ã©ãÌãã Ìãðãä® ‡ãñŠ Á¹ã ½ãò ‚ã©ãÌãã ªñ¾ã¦ãã‚ããò ½ãò ‡ãŠ½ããè ‡ãñŠ ¹ããäÀ¥ãã½ãÔÌãÁ¹ã 'ƒãä‡ã‹Ìã›ãè' ½ãò Ìãðãä® Öãñ¶ãñ Ôãñ ‚ãããä©ãÃ‡ãŠ Êãã¼ããò ½ãñâ Ìãðãä® ‡ãŠñ ÀŠ¹ã ½ãñâ Øã¾ããè Öõý ‚ãã¾ã ½ãò Àã•ãÔÌã ¦ã©ãã ‚ã•ãÃ¶ã ªãñ¶ããò Öãè Ôããä½½ããäÊã¦ã Öö ý Àã•ãÔÌã ÌãÖ ‚ãã¾ã Öõ •ããñ †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãè Ôãã½ãã¶¾ã Øããä¦ããäÌããä£ã¾ããò ‡ãñŠ ªãõÀã¶ã „¦¹ã¸ã Öãñ¦ããè Öõ ¦ã©ãã ƒÔãñ ãäºã‰ãŠãè, ÍãìÊ‡ãŠ, º¾ãã•ã, Êãã¼ããâÍã ¦ã©ãã Àãù¾ãÊ›ãè ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 31 ÔããäÖ¦ã ãäÌããä¼ã¸ã ¶ãã½ããò ´ãÀã Ôãâªãä¼ãÃ¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõý ƒÔã ½ãã¶ã‡ãŠ ‡ãŠã „−ñÍ¾ã, ‡ãìŠœ ƒÔã ¹ãÆ‡ãŠãÀ ‡ãñŠ Êãñ¶ãªñ¶ããò ¦ã©ãã Üã›¶ãã‚ããò Ôãñ „¦¹ã¸ã Àã•ãÔÌã ‡ãñŠ ÊãñŒãã Ì¾ãÌãÖãÀ ‡ãŠãñ ãä¶ã£ããÃãäÀ¦ã ‡ãŠÀ¶ãã Öõý Àã•ãÔÌã ‡ãñŠ ÊãñŒãã ½ãò ¹ãÆã©ããä½ã‡ãŠ ½ãì−ã ¾ãÖ ãä¶ã£ããÃãäÀ¦ã ‡ãŠÀ¶ãã Öõ ãä‡ãŠ Àã•ãÔÌã ‡ãŠãñ ‡ãŠºã ½ãã¶¾ã¦ãã ªãè •ãã† ý Àã•ãÔÌã ‡ãŠãñ ¦ãºã ½ãã¶¾ã¦ãã ªãè •ãã¦ããè Öõ •ãºã ¾ãÖ Ôãâ¼ããÌã¶ãã Öãñ¦ããè Öõ ãä‡ãŠ ¼ããäÌãÓ¾ã ½ãò ¹ãÆãä¦ãÓŸã¶ã ½ãò ‚ãããä©ãÃ‡ãŠ Êãã¼ã 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¹ãÆãä¦ãÓŸã¶ã ÔÌãããä½ã¦Ìã ‡ãŠñ ‡ãñŠÌãÊã ØãõÀ ½ãÖ¦Ìã¹ãî¥ãÃ ¼ããØã ‡ãŠãñ Öãè ÀŒã¦ãã Öõ ¦ãºã Êãñ¶ãªñ¶ã ‡ãŠãñ †‡ãŠ ãäºã‰ãŠãè ½ãã¶ãã •ãã¦ãã Öõ ¦ã©ãã Àã•ãÔÌã ‡ãŠãñ ¼ããè ½ãã¶¾ã¦ãã ªñ ªãè •ãã¦ããè Öõý „ªãÖÀ¥ã ‡ãñŠ ãäÊã†, †‡ãŠ ãäÌã‰ãñŠ¦ãã ¹ãÆã¹¾ã ÀããäÍã ‡ãŠãè ÔãâØãÆÖ¥ããè¾ã¦ãã ‡ãŠãè ÔãìÀàãã ‡ãñŠ ãäÊã† ÌãÔ¦ãì‚ããò ‡ãñŠ ‡ãŠã¶ãî¶ããè Ö‡ãŠ ‡ãŠãñ ÀŒã 34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Ôã‡ãŠ¦ãã Öõý ƒÔã ¹ãÆ‡ãŠãÀ ‡ãñŠ ½ãã½ãÊãñ ½ãò, ¾ããäª ¹ãÆãä¦ãÓŸã¶ã ¶ãñ ÔÌãããä½ã¦Ìã ‡ãñŠ ½ãÖ¦Ìã¹ãî¥ãÃ •ããñãäŒã½ã ¦ã©ãã ¹ãìÀÔ‡ãŠãÀ ‡ãŠãñ ÖÔ¦ããâ¦ããäÀ¦ã ‡ãŠÀ ãäª¾ãã Öõ ¦ããñ Êãñ¶ãªñ¶ã †‡ãŠ ãäºã‰ãŠãè ½ãã¶ããè •ãã†Øããè Öõ ‚ããõÀ Àã•ãÔÌã ‡ãŠãñ ½ãã¶¾ã¦ãã ªãè •ãã†Øããè ý †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ‡ãŠã ÔÌãããä½ã¦Ìã ØãõÀ ½ãÖ¦Ìã¹ãî¥ãÃ •ããñãäŒã½ã ‡ãŠãñ ÀŒã¶ãñ ‡ãŠã †‡ãŠ ‚ã¶¾ã „ªãÖÀ¥ã ŒãìªÀã ãäºã‰ãŠãè Öãñ Ôã‡ãŠ¦ãã Öõý •ãºã ØãÆãÖ‡ãŠ ‡ãŠãñ ãäÌã‰ãñŠ¦ãã ´ãÀã ¾ãÖ ¹ãñÍã‡ãŠÍã ‡ãŠãè •ãã¦ããè Öõ ãä‡ãŠ ÌãÖ ÌãÔ¦ãì ‡ãñŠ ‰ãŠ¾ã ‡ãñŠ ºããª Ôãâ¦ãìÓ› ¶ã Öãñ¶ãñ ¹ãÀ „Ôãñ Ìãã¹ãÔã Êããõ›ã Ôã‡ãŠ¦ãã Öõý ƒÔã ¹ãÆ‡ãŠãÀ ‡ãñŠ ½ãã½ãÊãñ ½ãò, Àã•ãÔÌã ‡ãŠãñ 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‡ãŠãè ¹ãîãä¦ãÃ ‡ãñŠ ÞãÀ¥ã ‡ãñŠ ãä¶ã£ããÃÀ¥ã ‡ãñŠ ãäÊã† ‚ã¹ã¶ãã¾ããè Øã¾ããè ãäÌããä£ã¾ããñâ ÔããäÖ¦ã Àã•ãÔÌã ‡ãŠãè ½ãã¶¾ã¦ãã ‡ãñŠ ãäÊã† ‚ã¹ã¶ãã¾ããè Øã¾ããè ÊãñŒãã ¶ããèãä¦ã¾ããâ; Œã) ãä¶ã½¶ããäÊããäŒã¦ã Ôãñ „¦¹ã¸ã Àã•ãÔÌã ÔããäÖ¦ã ‚ãÌããä£ã ‡ãñŠ ªãõÀã¶ã ½ãã¶¾ã Àã•ãÔÌã ‡ãŠãè ¹ãÆ¦¾ãñ‡ãŠ ½ãÖ¦Ìã¹ãî¥ãÃ Ñãñ¥ããè ‡ãŠãè ÀããäÍã: i) ÌãÔ¦ãì‚ããò ‡ãŠãè ãäºã‰ãŠãè; ii) ÔãñÌãã†â ¹ãÆªã¶ã ‡ãŠÀ¶ãã; ¦ã©ãã iii) * iv) Àãù¾ããäÊ›¾ããâ v) * Øã) Àã•ãÔÌã ‡ãŠãè ¹ãÆ¦¾ãñ‡ãŠ ½ãÖ¦Ìã¹ãî¥ãÃ Ñãñ¥ããè ½ãò Ôããä½½ããäÊã¦ã ÌãÔ¦ãì‚ããò ‚ã©ãÌãã ÔãñÌãã‚ããò ‡ãñŠ ãäÌããä¶ã½ã¾ããò Ôãñ „¦¹ã¸ã Àã•ãÔÌã ‡ãŠãè ÀããäÍã ý 36û †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 37 '¹ãÆãÌã£ãã¶ã, ‚ãã‡ãŠãäÔ½ã‡ãŠ ªñ¾ã¦ãã†â †Ìãâ ‚ãã‡ãŠãäÔ½ã‡ãŠ ‚ãããäÔ¦ã¾ããâ' ‡ãñŠ ‚ã¶ãìÔããÀ ‡ãŠãñƒÃ ¼ããè ‚ãã‡ãŠãäÔ½ã‡ãŠ ªñ¾ã¦ãã‚ããò ¦ã©ãã ‚ãã‡ãŠãäÔ½ã‡ãŠ ‚ãããäÔ¦ã¾ããò ‡ãŠãñ ¹ãÆ‡ãŠ› ‡ãŠÀ¦ãã Öõý ‚ãã‡ãŠãäÔ½ã‡ãŠ ªñ¾ã¦ãã†â ¦ã©ãã ‚ãã‡ãŠãäÔ½ã‡ãŠ ‚ãããäÔ¦ã¾ããâ ÌããÀâ›ãè ÊããØã¦ããò, ªãÌããò, ‚ã©ãÃªâ¡ãò ‚ã©ãÌãã Ôãâ¼ãããäÌã¦ã Öããä¶ã¾ããò •ãõÔããè ½ãªãò Ôãñ „¦¹ã¸ã Öãñ Ôã‡ãŠ¦ããè Öö ý ¹ããäÀãäÍãÓ› '‡ãŠ' Àã•ãÔÌã - ãäÌã—ãã¹ã¶ã ÔãñÌãã ¾ãì‡ã‹¦ã ÌãÔ¦ãì - ãäÌããä¶ã½ã¾ã Êãñ¶ãªñ¶ã ½ãì−ñ 1û †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã (ãäÌã‰ãñŠ¦ãã) ‚ã¹ã¶ãñ ØãÆãÖ‡ãŠ ‡ãŠãñ ãäÌã—ãã¹ã¶ã ÔãñÌãã ¹ãÆªã¶ã ‡ãŠÀ¶ãñ ‡ãñŠ Ôãã©ã-Ôãã©ã †ñÔããè Öãè ÔãñÌãã ¹ãÆã¹¦ã ‡ãŠÀ¶ãñ ‡ãñŠ ãäÊã† ÌãÔ¦ãì ãäÌããä¶ã½ã¾ã Êãñ¶ãªñ¶ã ½ãò ¹ãÆãäÌãÓ› Öãñ Ôã‡ãŠ¦ãã Öõý ãäÌã—ãã¹ã¶ã ƒâ›À¶ãñ› ‚ã©ãÌãã ¹ããñÔ›À Ôããƒ›, ›ñÊããèãäÌã•ã¶ã ‚ã©ãÌãã Àñãä¡¾ããò ¹ãÀ ¹ãÆÔããÀ¥ã ´ãÀã ¾ãã •ã¶ãÃÊããò ¾ãã ¹ããä¨ã‡ãŠã‚ããò ½ãò ¹ãÆ‡ãŠãÍã¶ã ´ãÀã ‚ã©ãÌãã ãä‡ãŠÔããè ‚ã¶¾ã ½ãã£¾ã½ã ½ãò ¹ãÆÔ¦ãì¦ã ãä‡ãŠ¾ãñ •ãã Ôã‡ãŠ¦ãñ Ööý 2û ‡ãìŠœ ½ãã½ãÊããò ½ãò, ¹ãÆãä¦ãÓŸã¶ããò ‡ãñŠ ºããèÞã ãä‡ãŠÔããè ¶ã‡ãŠª ‚ã©ãÌãã ‚ã¶¾ã ¹ãÆãä¦ã¹ãŠÊã ‡ãŠã ãäÌããä¶ã½ã¾ã ¶ãÖãé ãä‡ãŠ¾ãã •ãã¦ãã, •ãºããä‡ãŠ ‡ãìŠœ ‚ã¶¾ã ½ãã½ãÊãñ ½ãò, ºãÀãºãÀ ‚ã©ãÌãã ÊãØã¼ãØã ºãÀãºãÀ ¶ã‡ãŠª ÀããäÍã¾ããâ ‚ã©ãÌãã ‚ã¶¾ã ¹ãÆãä¦ã¹ãŠÊã ‡ãŠã ãäÌããä¶ã½ã¾ã ãä‡ãŠ¾ãã •ãã¦ãã Öõý 3û †‡ãŠ ãäÌã‰ãñŠ¦ãã, •ããñ ‚ã¹ã¶ããè Ôãã½ãã¶¾ã Øããä¦ããäÌããä£ã¾ããò ‡ãñŠ ªãõÀã¶ã ãäÌã—ãã¹ã¶ã ÔãñÌãã†â ¹ãÆªã¶ã ‡ãŠÀ¦ãã Öõ, ãäÌã—ãã¹ã¶ã ‡ãŠã †‡ãŠ ÌãÔ¦ãì ãäÌããä¶ã½ã¾ã ‡ãñŠ Á¹ã ½ãò Êãñ¶ãªñ¶ã ‡ãŠÀ¦ãñ Öì† ¼ããÀ¦ããè¾ã 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¦ã‡ãŠ ÔãâØãÆÖãè¦ã ‡ãŠÀ¶ãã Öãñ¦ãã Öõý ¹ãìÀÔ‡ãŠãÀ ‰ãñŠãä¡›ãò ‡ãŠãñ Ì¾ããä‡ã‹¦ãØã¦ã ‰ãŠ¾ã ‚ã©ãÌãã Ôã½ãîÖ ‰ãŠ¾ã ‚ã©ãÌãã †‡ãŠ ãä¶ããäÍÞã¦ã ‚ãÌããä£ã ¦ã‡ãŠ •ãìü¡ñ ØãÆãÖ‡ãŠ Ôãñ •ããñü¡ã •ãã Ôã‡ãŠ¦ãã Öõý ¹ãÆãä¦ãÓŸã¶ã ØãÆãÖ‡ãŠ ãä¶ãÓŸã ‡ãŠã¾ãÃ‰ãŠ½ããò ‡ãŠãñ ÔÌã¾ãâ ‚ã©ãÌãã ¦ãð¦ããè¾ã ¹ãàã ´ãÀã ¹ããäÀÞãããäÊã¦ã ‡ãŠÀ Ôã‡ãŠ¦ãã Öõý ¹ãìÀÔ‡ãŠãÀãò ½ãñâ ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãè ‚ã¹ã¶ããè ÌãÔ¦ãì†â ‚ã©ãÌãã ÔãñÌãã ¦ã©ãã/‚ã©ãÌãã ¦ãð¦ããè¾ã ¹ãàã ‡ãŠãè ÌãÔ¦ãì‚ããò ‚ã©ãÌãã ÔãñÌãã‚ããò ‡ãŠñ ªãÌããò ‡ãŠã ‚ããä£ã‡ãŠãÀ Ôããä½½ããäÊã¦ã Öãñ¦ãã Öõý ‡ãŠã¾ãÃàãñ¨ã 3û ¾ãÖ ¹ããäÀãäÍãÓ› ãä¶ã½¶ããäÊããäŒã¦ã ¹ãÆ‡ãŠãÀ Ôãñ ØãÆãÖ‡ãŠ-ãä¶ãÓŸã ¹ãìÀÔ‡ãŠãÀ ‰ãñŠãä¡› ¹ãÀ ÊããØãî Öãñ¦ãã Öõ, •ãõÔãñ: (‡ãŠ) †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã †‡ãŠ ãäºã‰ãŠãè ‡ãñŠ Êãñ¶ãªñ¶ããò ‡ãñŠ ¼ããØã ‡ãñŠ Á¹ã ½ãò ÌãÔ¦ãì‚ããò ‡ãŠãè ãäºã‰ãŠãè, ÔãñÌãã†â ¹ãÆªã¶ã ‡ãŠÀ¶ãñ ‚ã©ãÌãã ‚ãããäÔ¦ã ‡ãŠñ „¹ã¾ããñØã ‡ãñŠ Á¹ã ½ãò ¹ãìÀÔ‡ãŠãÀ ‰ãñŠãä¡› ¹ãÆªã¶ã ‡ãŠÀ¦ãã Öõ ; ¦ã©ãã (Œã) ‚ããØãñ ‡ãŠãè ãä‡ãŠ¶Öãé ‚ã¶¾ã ‚ãÖ¦ããÃ Íã¦ããô ‡ãŠãñ ¹ãîÀã ‡ãŠÀ¶ãñ ¹ãÀ, ØãÆãÖ‡ãŠ ¼ããäÌãÓ¾ã ½ãò ãä¶ãÍãìÊ‡ãŠ ‚ã©ãÌãã ºã››ãØã¦ã ½ãîÊ¾ã ¹ãÀ ÌãÔ¦ãì‚ããò ‚ã©ãÌãã ÔãñÌãã‚ããò ‡ãñŠ Á¹ã ½ãò ¹ãìÀÔ‡ãŠãÀ ‰ãñŠãä¡›ãò ‡ãŠãñ ãäÌã½ããñãäÞã¦ã ‡ãŠÀ Ôã‡ãŠ¦ãã Öõý ¾ãÖ ¹ããäÀãäÍãÓ› „Ôã ¹ãÆãä¦ãÓŸã¶ã ‡ãñŠ ÊãñŒãñ ‡ãŠãè ÞãÞããÃ ‡ãŠÀ¦ãã Öõ •ããñ ØãÆãÖ‡ãŠãò ‡ãŠãñ ¹ãìÀÔ‡ãŠãÀ ‰ãñŠãä¡› ¹ãÆªã¶ã ‡ãŠÀ¦ãã Öõý ½ãì−ñ 4û ƒÔã ¹ããäÀãäÍãÓ› ½ãò ãä¶ã½¶ããäÊããäŒã¦ã ½ãì−ãò ¹ãÀ ÞãÞããÃ ‡ãŠãè •ãã¦ããè Öõ: (‡ãŠ) ‡ã‹¾ãã ¹ãÆãä¦ãÓŸã¶ã ¼ããäÌãÓ¾ã ½ãò ãä¶ã:ÍãìÊ‡ãŠ ‚ã©ãÌãã ºã››ãØã¦ã ½ãîÊ¾ã ¹ãÀ ÌãÔ¦ãì†â ‚ã©ãÌãã ÔãñÌãã†â (¹ãìÀÔ‡ãŠãÀ) ¹ãÆªã¶ã ‡ãŠÀ¶ãñ ‡ãñŠ ãäÊã† ªããä¾ã¦Ìã ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‡ãñŠ ´ãÀã ½ãã¹ã¦ãã Öõ ¦ã©ãã ½ãã¶¾ã¦ãã ªñ¦ãã Öõ: (i) ¹ãìÀÔ‡ãŠãÀ ‰ãñŠãä¡› Ôãñ ãäºã‰ãŠãè Êãñ¶ãªñ¶ã Ôãñ ¹ãÆã¹¦ã ‚ã©ãÌãã ¹ãÆã¹¾ã ¹ãÆãä¦ã¹ãŠÊã ‡ãŠñ ‡ãìŠœ ¼ããØã ‡ãŠã ‚ããºãâ›¶ã ‡ãŠÀ¶ãã ¦ã©ãã Àã•ãÔÌã ‡ãŠãè ½ãã¶¾ã¦ãã ‚ããÔ©ããäØã¦ã ÀŒã¶ãã [¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãñŠ ‚ã¶ãìÞœñª 13 ‡ãŠãñ ÊããØãî ‡ãŠÀ¶ãã)]; ‚ã©ãÌãã 38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ii) ¹ãìÀÔ‡ãŠãÀãò ‡ãŠãè ‚ãã¹ãîãä¦ãÃ ‡ãŠãè ‚ã¶ãì½ãããä¶ã¦ã ¼ããÌããè ÊããØã¦ã ‡ãŠã ¹ãÆãÌã£ãã¶ã ‡ãŠÀ¶ãã [¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãŠã ‚ã¶ãìÞœñª 19 ÊããØãî ‡ãŠÀ¶ãã]; ¦ã©ãã (Œã) ¾ããäª ¹ãÆãä¦ã¹ãŠÊã ‡ãŠãñ ¹ãìÀÔ‡ãŠãÀ ‰ãñŠãä¡› ‡ãñŠ ãäÊã† ‚ããºãâãä›¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõ ¦ããñ ÌãÖ: (i) ãä‡ãŠ¦ã¶ãã ‚ããºãâãä›¦ã ãä‡ãŠ¾ãã •ãã†Øãã ; (ii) Àã•ãÔÌã ‡ãŠãñ ‡ãŠºã ½ãã¶¾ã¦ãã ªãè •ãã†Øããè ; ¦ã©ãã (iii) •ãºã †‡ãŠ ¦ãð¦ããè¾ã ¹ãàã ¹ãìÀÔ‡ãŠãÀ ‡ãŠãè ‚ãã¹ãîãä¦ãÃ ‡ãŠÀ¦ãã Öõ ¦ããñ Àã•ãÔÌã ‡ãŠãñ ãä‡ãŠÔã ¹ãÆ‡ãŠãÀ Ôãñ ½ãã¹ã¶ãã ÞãããäÖ† ý ÊãñŒãã ãäÔã®ãâ¦ã 5û †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãñŠ ‚ã¶ãìÞœñª 13 ‡ãñŠ ‚ã¶ãìÔããÀ ¹ãìÀÔ‡ãŠãÀ ‰ãñŠãä¡› ‡ãŠãñ ãäºã‰ãŠãè Êãñ¶ãªñ¶ã, ãä•ãÔã ¹ãÀ „¶Öò ¹ãÆªã¶ã ãä‡ãŠ¾ãã Øã¾ãã Öõ (‚ããÀâãä¼ã‡ãŠ ãäºã‡ãÆŠãè), Ôãñ ¹ãð©ã‡ãŠ Á¹ã Ôãñ ¹ãÖÞãã¶ã ¾ããñØ¾ã ¼ããØã ‡ãñŠ Á¹ã ½ãò, ÊãñŒããâãä‡ãŠ¦ã ‡ãŠÀñØãã ý ‚ããÀâãä¼ã‡ãŠ ãäºã‰ãŠãè ‡ãñŠ Ôãâºãâ£ã ½ãò ¹ãÆã¹¦ã ‚ã©ãÌãã ¹ãÆã¹¾ã ¹ãÆãä¦ã¹ãŠÊã ‡ãŠãñ „ãäÞã¦ã ½ãîÊ¾ã ¹ãÀ ¹ãìÀÔ‡ãŠãÀ ‰ãñŠãä¡› ¦ã©ãã ãäºã‰ãŠãè ‡ãñŠ ‚ã¶¾ã ¼ããØã ½ãò ‚ããºãâãä›¦ã ãä‡ãŠ¾ãã •ãã¾ãØãã ý 6û ¹ãìÀÔ‡ãŠãÀ ‰ãñŠãä¡› ½ãò ‚ããºãâãä›¦ã ¹ãÆãä¦ã¹ãŠÊã ‡ãŠãñ „Ôã‡ãñŠ „ãäÞã¦ã ½ãîÊ¾ã ¹ãÀ ½ãã¹ãã •ãã¾ãØãã ý 7û ¾ããäª ¹ãÆãä¦ãÓŸã¶ã ¹ãìÀÔ‡ãŠãÀ ‡ãŠãè ‚ãã¹ãîãä¦ãÃ ÔÌã¾ãâ ‡ãŠÀ¦ãã Öõ ¦ããñ ÌãÖ ¹ãìÀÔ‡ãŠãÀ ‰ãñŠãä¡› ½ãò ‚ããºãâãä›¦ã ¹ãÆãä¦ã¹ãŠÊã ‡ãŠãñ Àã•ãÔÌã ‡ãñŠ Á¹ã ½ãò ½ãã¶¾ã¦ãã ªñØãã •ãºã ¹ãìÀÔ‡ãŠãÀ ‰ãñŠãä¡› ‡ãŠãñ ãäÌã½ããñãäÞã¦ã ãä‡ãŠ¾ãã •ãã¦ãã Öõ ¦ã©ãã ¾ãÖ ¹ãìÀÔ‡ãŠãÀ ‡ãŠãè ‚ãã¹ãîãä¦ãÃ ‡ãñŠ ªããä¾ã¦Ìã ‡ãŠãñ ¹ãîÀã ‡ãŠÀ¦ãã Öõý ½ãã¶¾ã Àã•ãÔÌã ‡ãŠãè ÀããäÍã ¹ãìÀÔ‡ãŠãÀãò ‡ãñŠ ãäÌããä¶ã½ã¾ã ‡ãñŠ ãäÊã† ãäÌã½ããñãäÞã¦ã ¹ãìÀÔ‡ãŠãÀ ‰ãñŠãä¡›ãò ‡ãŠãè ÔãâŒ¾ãã, •ããñ ‡ãŠìÊã Ôãâ¼ãããäÌã¦ã ãäÌã½ããñÞã¶ã ÔãâŒ¾ãã ‡ãŠñ Ôãã¹ãñàã ¹ãÀ ‚ãã£ãããäÀ¦ã ÖãñØããè ý 8û ¾ããäª ¦ãð¦ããè¾ã ¹ãàã ¹ãìÀÔ‡ãŠãÀãò ‡ãŠãè ‚ãã¹ãîãä¦ãÃ ‡ãŠÀ¦ãã Öõ ¦ããñ ¹ãÆãä¦ãÓŸã¶ã ¾ãÖ ãä¶ã£ããÃãäÀ¦ã ‡ãŠÀñØãã ãä‡ãŠ ‡ã‹¾ãã ÌãÖ ‚ã¹ã¶ããè ‚ããñÀ Ôãñ ¹ãìÀÔ‡ãŠãÀ ‰ãñŠãä¡›ãò ‡ãñŠ ãäÊã† ‚ããºãâãä›¦ã ¹ãÆãä¦ã¹ãŠÊã ‡ãŠãñ †‡ãŠ¨ã ‡ãŠÀñØãã (‚ã©ããÃ¦ã Êãñ¶ãªñ¶ã ½ãò ¹ãÆ½ãìŒã Á¹ã ½ãò) ‚ã©ãÌãã ¦ãð¦ããè¾ã ¹ãàã ‡ãŠãè ¦ãÀ¹ãŠ Ôãñ (‚ã©ããÃ¦ã ¦ãð¦ããè¾ã ¹ãàã ‡ãñŠ †•ãò› ‡ãñŠ Á¹ã ½ãò) ý (‡ãŠ) ¾ããäª ¹ãÆãä¦ãÓŸã¶ã ¦ãð¦ããè¾ã ¹ãàã ‡ãŠãè ¦ãÀ¹ãŠ Ôãñ ¹ãÆãä¦ã¹ãŠÊã ‡ãŠãñ †‡ãŠãä¨ã¦ã ‡ãŠÀ¦ãã Öõ,¦ããñ ¾ãÖ: (i) ¹ãÆã¹¦ã Íãì® ÀããäÍã ‚ã©ããÃ¦ã 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‚ããÀ ‚ããƒÃ Ôããè 13 †Ìãâ ‚ããƒÃ †¹ãŠ ‚ããÀ ‚ããƒÃ Ôããè 18 ‡ãñŠ Ôãã©ã ¦ãìÊã¶ãã 1. ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18, '†Ôã ‚ããƒÃ Ôããè' 13 ‚ããõÀ '‚ããƒÃ †¹ãŠ ‚ããÀ ‚ããƒÃ Ôããè' 13 ‡ãŠñ Ôãâ‰ãŠ½ã¥ã‡ãŠãÊããè¶ã ¹ãÆãÌã£ãã¶ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ½ãò ¶ãÖãéâ ãäª¾ãñ Øã¾ãñ Öö ‡ã‹¾ããòãä‡ãŠ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãò Ôãñ Ôãâºãâãä£ã¦ã Ôã¼ããè Ôãâ‰ãŠ½ã¥ã‡ãŠãÊããè¶ã ¹ãÆãÌã£ãã¶ã, •ãÖãâ „ãäÞã¦ã Ôã½ã¢ãã Øã¾ãã '‚ããƒÃ †¹ãŠ ‚ããÀ †Ôã 42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 1 ‚ã¶¦ãÀÀãÓ›Èãè¾ã ãäÌã§ããè¾ã ãäÀ¹ããñãä›ÃâØã ½ãã¶ã‡ãŠãñâ ‡ãŠã ¹ãÆ©ã½ãÌããÀ ‚ãâØããè‡ãŠÀ¥ã ‡ãŠñ ‚ã¶ãìÀŠ¹ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 101 ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãñâ ‡ãŠã ¹ãÆ©ã½ãÌããÀ ‚ãâØããè‡ãŠÀ¥ã ½ãò Ôããä½½ããäÊã¦ã ‡ãŠÀ ãäª¾ãñ Øã¾ãñ Öö ý 2. ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãŠñ ãäÔã®ã¶¦ããñâ ‡ãŠñ ‚ãã£ããÀ ¹ãÀ, '‚ããƒÃ †¹ãŠ ‚ããÀ ‚ããƒÃ Ôããè' 15 ¼ãîÔãâ¹ãªã ‡ãŠñ ãä¶ã½ããÃ¥ã ‡ãŠñ ãäÊã† ‡ãŠÀãÀ ¾ãÖ ãä¶ã£ããÃãäÀ¦ã ‡ãŠÀ¦ãã Öõ ãä‡ãŠ ¼ãîÔãâ¹ãªã ‡ãŠñ ãä¶ã½ããÃ¥ã ‡ãŠãñ ÌãÔ¦ãì‚ããñâ ‡ãŠãè ãäºã‡ãÆŠãè ‡ãŠñ Â¹ã ½ãñâ ãäÊã¾ãã •ãã† ‚ããõÀ Àã•ãÔÌã ‡ãŠãñ ¦ãºã ½ãã¶¾ã¦ãã ªãè •ãã† •ãºã ¹ãÆãä¦ãÓŸã¶ã ¶ãñ ÔÌãããä½ã¦Ìã ‡ãŠñ ½ãÖ¦Ìã¹ãî¥ãÃ •ããñãäŒã½ã Ìã ¹ãìÀŠÔ‡ãŠãÀ ‚ã¶¦ããäÀ¦ã ‡ãŠÀ ãäª¾ãñ Öö ‚ããõÀ ÌãÖ ¶ã ¦ããñ ãä¶ãÀ¶¦ãÀ ¹ãÆºãâ£ã‡ãŠãè¾ã ÔãâãäÊã¹¦ã¦ãã ‚ããõÀ ¶ã Öãè ¹ãÆ¼ããÌããè ãä¶ã¾ãâ¨ã¥ã ÀŒã¦ãã Öõý' ‚ããƒÃ †¹ãŠ ‚ããÀ ‚ããƒÃ Ôããè' 15 ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ½ãñâ Ôããä½½ããäÊã¦ã ¶ãÖãèâ ãä‡ãŠ¾ãã Øã¾ãã Öõ ý ƒÔã‡ãŠãè ºã•ãã¾ã, †‡ãŠ ¹ãŠì›-¶ããñ› ãäª¾ãã Øã¾ãã Öõ ãä•ãÔã½ãñâ ¾ãÖ ãäÌããä¶ããäªÃÓ› ãä‡ãŠ¾ãã Øã¾ãã Öõ ãä‡ãŠ ƒÔã ãäÌãÓã¾ã ¹ãÀ ãäªÍãã-ãä¶ãªÃñÍã ¼ããÀ¦ããè¾ã Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ ÔãâÔ©ãã¶ã ´ãÀã •ããÀãè ãäªÍãã-ãä¶ãªÃñÍã ‡ãŠã ‚ã¶ãìÔãÀ¥ã ãä‡ãŠ¾ãã •ãã¾ãñØããý 3. ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãŠã ‚ã¶ãìÞœñª 2 ¾ãÖ Ìã¥ãÃ¶ã ‡ãŠÀ¦ãã Öõ ãä‡ãŠ Þãîâãä‡ãŠ ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ƒÔã ½ãã¶ã‡ãŠ (‚ããƒÃ † †Ôã 18) ‡ãŠñ ¹ãîÌãÃ ¹ããŸ ‡ãŠã ‚ããä£ã‰ãŠ½ã¥ã ‡ãŠÀ¦ãã Öõ ‚ã¦ã: ƒÔãñ Ö›ã ãäª¾ãã Øã¾ãã Öõ ‚ããõÀ ‚ãºã ¾ãÖ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãŠñ ãäÊã† ¹ãÆãÔãâãäØã‡ãŠ ¶ãÖãèâ Öõý Êãñãä‡ãŠ¶ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãñŠ ‚ã¶ãìÞœñª ÔãâŒ¾ãã 2 ‡ãŠãñ ƒÔã ‚ããÍã¾ã ‡ãŠñ Ôãã©ã ÀÖ¶ãñ ãäª¾ãã Øã¾ãã Öõ ¦ãããä‡ãŠ ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãñâ ‡ãŠãè ‚ã¶ãìÞœñª ÔãâŒ¾ãã‚ããñâ ‡ãŠñ Ôãã©ã „Ôã‡ãŠãè ‡ãÆŠ½ãºã®¦ãã ºã¶ããè ÀÖñ ý 4. ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ½ãñâ ‚ã¶ãìÞœñª ÔãâŒ¾ãã 31 'Ö›ã¾ãã Øã¾ãã' ‡ãŠñ Â¹ã ½ãñâ „ãäÊÊããäŒã¦ã Öõý Êãñãä‡ãŠ¶ã, ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãŠãè ‚ã¶ãìÞœñª ÔãâŒ¾ãã‚ããñâ ‡ãŠñ Ôãã©ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãñâ ‡ãŠãè ‚ã¶ãìÞœñª ÔãâŒ¾ãã‚ããñâ ‡ãŠãè ‡ãÆŠ½ãºã®¦ãã ºã¶ããè ÀÖñ, ‚ã¦ã: ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ½ãñâ ƒÔã ‚ã¶ãìÞœñª ÔãâŒ¾ãã (31) ‡ãŠãñ ÀÖ¶ãñ ãäª¾ãã Øã¾ãã Öõý 5. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ½ãñâ ‚ã¶ãìÞœñª 30(Øã), 32, 35Œã (iii), 35Œã(V) `Ö›ã ãäª†` ‡ãŠñ Á¹ã ½ãñ ãäªŒãã¾ãã Øã¾ãã Öõ •ããñ Àã•ãÔÌã ‡ãŠãñ º¾ãã•ã ¦ã©ãã Êãã¼ããâÍã ‡ãŠñ Á¹ã ½ãñâ Ôãâºããñãä£ã¦ã ‡ãŠÀ¦ãã Öõý Êãã¼ããâÍã ‡ãŠãè ½ãã¶¾ã¦ãã †Ìãâ ½ãã¹ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 109 ½ãñâ ãäª¾ãã Øã¾ãã Öõ •ãºããä‡ãŠ º¾ãã•ã ‡ãŠã ½ãã¹ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 109 ½ãñâ ãäª¾ãã Øã¾ãã Öõý 6. ‚ã¶ãìÞœñª 1‡ãŠ •ããñ¡ã Øã¾ãã Öõ •ããñ ºã¦ãã¦ãã Öõ ãä‡ãŠ º¾ãã•ã ‡ãŠãè ½ãã¶¾ã¦ãã ¹ãÀ ƒÔã ½ãã¶ã‡ãŠ ½ãñâ ÞãÞããÃ ‡ãŠãè ØãƒÃ Öõ •ãºããä‡ãŠ º¾ãã•ã ‡ãŠñ ½ãã¹ã ¹ãÀ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 109,ãäÌã§ããè¾ã ãäÊãŒã¦ãñâ ‡ãŠñ ‚ã¶ãìÔããÀ ÞãÞããÃ ‡ãŠãè ØãƒÃ Öõâý 7. ‚ã¶ãìÞœñª 1Œã •ããñ¡ã Øã¾ãã Öõ , ãä•ãÔã ¹ãÀ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 109, ãäÌã§ããè¾ã ãäÊãŒã¦ãñâ ‡ãŠñ ‚ã¶ãìÔããÀ ÞãÞããÃ ‡ãŠãè •ãã†Øããè •ããñ ƒÔã ½ãã¶ã‡ãŠ Ôãñ „¦¹ã¸ã ¶ã‡ãŠªãè ‚ã©ãÌãã ªîÔãÀãè ãäÌã§ããè¾ã ‚ãããäÔ¦ã ¹ãÆã¹¦ã ‡ãŠÀ¶ãñ ‡ãŠñ ãä‡ãŠÔããè ÔãâãäÌãªã¦½ã‡ãŠ ‚ããä£ã‡ãŠãÀ ‡ãŠãè àããä¦ãØãÆÔ¦ã¦ãã ‡ãŠãñ ãä¶ã£ããÃãäÀ¦ã ‡ãŠÀ¦ãã Öõý 21. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 19`` ½ãñâ;- (i) ‚ã¶ãìÞœñª 83 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã Øã¾ãã Öõ, ¶ãã½ã¦ã:- "83 ãä¶ã¾ããñ•ã¶ã ¹ãÍÞãã¦ãá Êãã¼ã ºãã£¾ã¦ãã‚ããñâ (ãä¶ããä£ã‡ãŠð¦ã ¦ã©ãã ‚ããä¶ããä£ã‡ãŠð¦ã ªãñ¶ããñâ), ‡ãŠãñ ºã›á›ãØã¦ã ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã¾ãñ ¹ãÆ¾ãì‡ã‹¦ã ªÀ, ãäÀ¹ããñãä›ÃØã ‚ãÌããä£ã ‡ãŠñ ‚ã¶¦ã ½ãñâ ÔãÀ‡ãŠãÀãè ºãã¥¡ãñâ ¹ãÀ ºãã•ããÀ ¹ãÆãä¦ã¹ãŠÊã ‡ãŠñ Ôãâª¼ãÃ ½ãñâ ãä¶ã£ããÃãäÀ¦ã ‡ãŠãè •ãã†âØããèý ‡ãŠã¹ããñÃÀñ› ºããâ¡ãñâ ‡ãŠã ØãÖ¶ã ºãã•ããÀ Öõ ¦ããñ „Ôã ªñÍã ‡ãŠãè ½ãìªÆã ½ãñâ ½ãîÊ¾ããâãä‡ãŠ¦ã †ñÔãñ „ÞÞã Øãì¥ãÌã§ãã ÌããÊãñ ‡ãŠãÀ¹ããñÀñ› ºãã¥¡ãñâ ¹ãÆãä¦ã¹ãŠÊã ¹ãÀ (½ãããä‡ãŠÃ› ƒÃÊ¡) ¹ãÀ ºã›á›ã‡ãŠð¦ã ‡ãŠÀñØããè ý ãäÀ¹ããñãä›ÃØã ‚ãÌããä£ã ‡ãŠñ ‚ãâ¦ã ½ãñâ ºãã•ããÀ ¹ãÆãä¦ã¹ãŠÊã (½ãããä‡ãŠÃ› ƒÊ¡) ‡ãŠã ¹ãÆ¾ããñØã ãä‡ãŠ¾ãã •ãã†Øããý ÔãÀ‡ãŠãÀãè ºããâ¡ãñâ ¾ãã ‡ãŠã¹ããñÃÀñ› ºããâ¡ãñâ ‡ãŠãè ½ãìªÆã ‚ããõÀ ‚ãÌããä£ã ãä¶ã¾ããñ•ã¶ã-¹ãÍÞãã¦ãá Êãã¼ã ºãã£¾ã¦ãã‚ããñâ ‡ãŠãè ½ãìªÆã ¦ã©ãã ¹ãÆã‡ã‹‡ãŠãäÊã¦ã ‚ãÌããä£ã ‡ãŠñ ‚ã¶ãìÂ¹ã ÖãñØããèý" (ii) ¹ããäÀãäÍãÓ› 1 ½ãâñ, ‚ã¶ãìÞœñª 2 ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã Øã¾ãã Öõ, ¶ãã½ã¦ã:- "2. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 19 ‡ãŠñ ‚ã¶ãìÔãÀ¥ã ½ãñâ ãä¶ã¾ããñ•ã¶ã ¹ãÍÞãã¦ãá Êãã¼ã ºãã£¾ã¦ãã ‡ãŠãñ ºã›á›ãØã¦ã ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† ¹ãÆ¾ããñØã ‡ãŠãè •ãã¶ãñ ÌããÊããè ªÀ ÔãÀ‡ãŠãÀãè ºããâ¥¡ãñâ ‡ãŠãè ºãã•ããÀ ‚ãã¾ã (½ãããä‡ãŠÃ› ƒÃÊ¡) ‡ãŠñ Ôãâª¼ãÃ ½ãñâ ãä¶ããäÍÞã¦ã ‡ãŠãè •ãã†Øããè •ãºããä‡ãŠ ‚ãâ¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 19 ‡ãŠñ ‚ã£ããè¶ã ÔãÀ‡ãŠãÀãè ºãã¥¡ãñâ ‡ãŠã ¹ãÆ¾ããñØã „¶ã ½ãìªÆã‚ããñâ ‡ãŠñ ãäÊã† ‡ãŠñÌãÊã ¦ã¼ããè ãä‡ãŠ¾ãã •ãã†Øãã •ãºã „ÞÞã Øãì¥ãÌã§ãã ‡ãŠãÀ¹ããñÀñ› ºãã¥¡ãñâ ‡ãŠñ ãäÊã† ‡ãŠãñƒÃ ØãÖ¶ã ºãã•ããÀ (¡ãè¹ã ½ãããä‡ãŠÃ›) ¶ã Öãñâý ãä¹ãŠÀ ¼ããè, ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 19 ‡ãŠãè ƒÔã Ôãâºãâ£ã ½ãñâ ‚ã¹ãñàãã†â ¼ããÀ¦ããè¾ã Á¹ã¾ãñ Ôãñ ãä¼ã¸ã ½ãìªÆã‚ããñâ ‡ãŠñ ãäÊã† „¹ã¾ãì‡ã‹¦ã ÔãâÍããñ£ã¶ããñâ ‡ãŠñ Ôãã©ã ÀÖ¶ãñ ªãè Øã¾ããè Öâõý" 22. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 23`` ½ãñâ, ¹ããäÀãäÍãÓ› ‡ãŠ ‡ãŠñ ‚ã¶ãìÞœñª 2 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‡ãŠñ ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã Øã¾ãã Öõ, ¶ãã½ã¦ã:- "2 ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ½ãò Ôã½ãããäÌãÓ› ¹ããäÀãäÍãÓ› `‡ãŠ` ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â ¼ããè ƒÔã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ ‡ãñŠ ãäÊã† Ôãâª¼ãÃ Öõ ý" 23. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 28`` ½ãñâ, (i) ‚ã¶ãìÞœñªãñâ 17(Üã) ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã Øã¾ãã Öõ, ¶ãã½ã¦ã:- "(Üã) ¹ãÆãä¦ãÓŸã¶ã ‡ãŠã ‚ãâãä¶¦ã½ã ¾ãã ½ã£¾ãÌã¦ããèÃ ½ãîÊã ¹ãÆãä¦ãÓŸã¶ã ‚ã¹ã¶ãñ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãñâ ‡ãŠñ ‚ã¶ãìÔããÀ ¦ãõ¾ããÀ ‡ãŠÀ¦ãã Öõ ‚ããõÀ Ìãñ ÔããÌãÃ•ããä¶ã‡ãŠ ¹ãÆ¾ããñØã ‡ãŠñ ãäÊã† „¹ãÊãº£ã Öõâ ‚ããõÀ Ìãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãñâ ‡ãŠñ ‚ã¶ãìÔããÀ Öõâ ¦ã©ãã ãä•ã¶ã½ãñâ ‚ã¶ãìÓãâØããè ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 43 ƒÃ‡ãŠãƒÃ¾ããâ Ôã½ãñãä‡ãŠ¦ã Öõâ ‚ã©ãÌãã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 110 ‡ãŠñ ‚ã¶ãìÔããÀ Êãã¼ã ¾ãã Öããä¶ã ‡ãŠñ ½ãã£¾ã½ã Ôãñ „ãäÞã¦ã ½ãîÊ¾ã ¹ãÀ ½ãã¹ããè •ãã¦ããè Öõâý" (ii) ‚ã¶ãìÞœñªãñâ 27 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã Øã¾ãã Öõ, ¶ãã½ã¦ã:- "27 †‡ãŠ ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ã ¾ãã †‡ãŠ Ôãâ¾ãì‡ã‹¦ã „²ã½ã ½ãñâ †‡ãŠ Ôã½ãîÖ ‡ãŠã ‚ãâÍã (Íãñ¾ãÀ) ½ãîÊã ¹ãÆãä¦ãÓŸã¶ã ‚ããõÀ ƒÔã‡ãŠñ ‚ã¶ãìÓãâØããè ¹ãÆãä¦ãÓŸã¶ããñâ ´ãÀã „Ôã ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ã (†ÔããñãäÍã†›) ¾ãã Ôãâ¾ãì‡ã‹¦ã „²ã½ã ½ãñâ £ãããäÀ¦ãã‚ããñâ ‡ãŠã ‡ãŠìÊã •ããñÝ Öãñ¦ãã Öõ ý Ôã½ãîÖ ‡ãŠñ ‚ã¶¾ã ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ããñâ ¾ãã Ôãâ¾ãì‡ã‹¦ã „²ã½ããñâ ½ãñâ £ãããäÀ¦ãã‚ããñâ ‡ãŠãñ ƒÔã ¹ãÆ¾ããñ•ã¶ã ‡ãŠñ ãäÊã† ¶ã•ãÀ‚ã¶ªã•ã ‡ãŠÀ ãäª¾ãã •ãã¦ãã Öõý •ãºã †‡ãŠ ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ã ¾ãã Ôãâ¾ãì‡ã‹¦ã „²ã½ã ‡ãŠñ ‚ã¶ãìÓãâØããè ¹ãÆãä¦ãÓŸã¶ã, ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ã ‚ã©ãÌãã Ôãâ¾ãì‡ã‹¦ã „²ã½ã Öãñ¦ãñ Öõâ ¦ãºã ƒãä‡ã‹Ìã›ãè ãäÌããä£ã ‡ãŠãñ ÊããØãî ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† „Ôã Êãã¼ã ‚ã©ãÌãã Öããä¶ã, ‚ã¶¾ã Ì¾ãã¹ã‡ãŠ ‚ãã¾ã ¦ã©ãã ãä¶ãÌãÊã ‚ãããäÔ¦ã¾ããâñ ‡ãŠãñ ãäÖÔããºã ½ãñâ ãäÊã¾ãã •ãã¦ãã Öõ ãä•ã¶Öñâ ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ããñâ ¾ãã Ôãâ¾ãì‡ã‹¦ã „²ã½ã ‡ãŠñ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããñâ ½ãñâ (ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ããñâ ‚ã©ãÌãã Ôãâ¾ãì‡ã‹¦ã „²ã½ããñâ ‡ãŠñ Êãã¼ã ‚ã©ãÌãã Öããä¶ã, ‚ã¶¾ã Ì¾ãã¹ã‡ãŠ ‚ãã¾ã ƒÔã‡ãŠñ ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ããñâ ‚ã©ãÌãã Ôãâ¾ãì‡ã‹¦ã „²ã½ããñâ ‡ãŠãè ãä¶ãÌãÊã ‚ãããäÔ¦ã¾ããñâ ‡ãŠñ ‚ãâÍã ÔããäÖ¦ã) †‡ãŠ Ôã½ãã¶ã ÊãñŒãã ¶ããèãä¦ã¾ããñâ ‡ãŠãñ ¹ãÆ¼ããÌããè ºã¶ãã¶ãñ ‡ãŠñ ãäÊã† ãä‡ãŠÔããè ¹ãÆ‡ãŠãÀ ‡ãŠñ ‚ããÌãÍ¾ã‡ãŠ Ôã½ãã¾ããñ•ã¶ããñâ ‡ãŠñ ºããª, ½ãã¶¾ã¦ãã ªãè Øã¾ããè Öõ (ªñŒãñâ ‚ã¶ãìÞœñª 35- 36‡ãŠ)ý" (iii) ‚ã¶ãìÞœñªãñâ 36 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã Øã¾ãã Öõ, ¶ãã½ã¦ã:-: "36 ‚ã¶ãìÞœñª 36‡ãŠ ½ãñâ ¾ã©ãã Ìããä¥ãÃ¦ã ‡ãŠãñ œãñ¡‡ãŠÀ, ¾ããäª †‡ãŠ ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ã (†ÔããñãäÍã†›) ‚ã©ãÌãã Ôãâ¾ãì‡ã‹¦ã „²ã½ã †‡ãŠ - Ôã½ãã¶ã ¹ããäÀãäÔ©ããä¦ã¾ããñâ ½ãñâ †‡ãŠ-•ãõÔãñ Êãñ¶ã-ªñ¶ããñâ ‡ãŠñ ãäÊã† ‚ã©ãÌãã †‡ãŠ-•ãõÔããè Üã›¶ãã‚ããñâ ½ãñâ ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãè ÊãñŒãã ¶ããèãä¦ã¾ããñâ Ôãñ ãä¼ã¶¶ã ÊãñŒãã- ¶ããèãä¦ã¾ããñâ ‡ãŠã ¹ãÆ¾ããñØã ‡ãŠÀ¦ãã Öõ ¦ããñ ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ã ‚ã©ãÌãã Ôãâ¾ãì‡ã‹¦ã „²ã½ã ‡ãŠãè ÊãñŒãã ¶ããèãä¦ã¾ããñâ ‡ãŠãñ ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãè ÊãñŒãã ¶ããèãä¦ã¾ããñâ ‡ãŠñ Ôã½ãÂ¹ããè ºã¶ãã¶ãñ ‡ãŠñ ãäÊã†, ¦ãºã Ôã½ãã¾ããñ•ã¶ã ãä‡ãŠ¾ãñ •ãã†âØãñ •ãºã ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ã ¾ãã Ôãâ¾ãì‡ã‹¦ã „²ã½ã ‡ãŠñ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ã ¹ãÆãä¦ãÓŸã¶ã ´ãÀã ƒãä‡ã‹Ìã›ãè ãäÌããä£ã ÊããØãî ‡ãŠÀ¶ãñ ‡ãŠñ ãäÊã† ¹ãÆ¾ããñØã ãä‡ãŠ† •ãã¦ãñ Öõâý" (iv) ‚ã¶ãìÞœñª 36 ‡ãŠñ ¹ãÍÞãã¦ãá ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñª ‡ãŠãñ ‚ãâ¦ã: Ô©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "36‡ãŠ ``‚ã¶ãìÞœñª 36 ½ãñâ ‡ãŠãè ØãƒÃ ‚ã¹ãñàãã‚ããñâ ‡ãŠñ Öãñ¦ãñ Öì† ¼ããè, ¾ããäª †‡ãŠ ¹ãÆãä¦ãÓŸã¶ã ½ãñâ, •ããñ ÔÌã¾ãâ ½ãñâ †‡ãŠ ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã ¶ãÖãèâ Öõ ¦ã©ãã †‡ãŠ ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ã ‚ã©ãÌãã Ôãâ¾ãì‡ã‹¦ã „²ã½ã ½ãñâ, •ããñ †‡ãŠ ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã Öõ, ãäÖ¦ã ÀŒã¦ãã Öõ ¦ããñ ÌãÖ ¹ãÆãä¦ãÓŸã¶ã ƒãä‡ã‹Ìã›ãè ¹ãÆ¥ããÊããè ‡ãŠãñ ÊããØãî ‡ãŠÀ¦ãñ Ôã½ã¾ã ÌãÖ ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ã ‚ã©ãÌãã Ôãâ¾ãì‡ã‹¦ã „²ã½ã ‚ã¶ãìÓãâØããè ƒ‡ãŠãƒÃ¾ããñâ ½ãñâ ÔãÖ¾ããñØããè ¹ãÆãä¦ãÓŸã¶ã ‡ãŠñ ¾ãã Ôãâ¾ãì‡ã‹¦ã „²ã½ã ‡ãŠñ ãäÖ¦ããñâ ‡ãŠã ãä¶ãÌãñÍã ¹ãÆãä¦ãÓŸã¶ã ´ãÀã ¹ãÆ¾ãì‡ã‹¦ã „ãäÞã¦ã ½ãîÊ¾ã ½ãã¹ã ºãÀ‡ãŠÀãÀ ÀŒãñØããý" 24. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñâ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 32`` ½ãñâ, (i) ¹ããäÀãäÍãÓ› ‡ãŠ ½ãñâ, ‚ã¶ãìÞœñª ãäªãä¶ã 21 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "ãäªãä¶ã 21 †‡ãŠ ‚ã¶ãìºãâ£ã ãä•ãÔã½ãò ãä‡ãŠ ¼ããõãä¦ã‡ãŠ ‚ãããäÔ¦ã¾ããò ‡ãŠãè ¹ãÆããä¹¦ã ‚ã©ãÌãã Ôãì¹ãìªÃØããè Íãããä½ãÊã Öõ ãä‡ãŠÔããè †‡ãŠ ¹ãàã (¹ãã›ãê) ‡ãŠãè ãäÌã§ããè¾ã ‚ãããäÔ¦ã ½ãò ¦ã©ãã †‡ãŠ ‚ã¶¾ã ¹ãàã (¹ãã›ãê) ‡ãŠñ ãäÌã§ããè¾ã ªããä¾ã¦Ìã ½ãò Ìãðãä® ¶ãÖãé ‡ãŠÀ¦ããè •ãºã ¦ã‡ãŠ ãä‡ãŠ ‡ãŠãñƒÃ Ôã½ãÁ¹ããè ¼ãìØã¦ãã¶ã „Ôã ãä¦ããä©ã ¦ã‡ãŠ ‚ããÔ©ããäØã¦ã ¶ãÖãé Öãñ •ãã¦ãã ãä•ãÔã ãä¦ããä©ã ‡ãŠãñ ¼ããõãä¦ã‡ãŠ ‚ãããäÔ¦ã¾ããâ ‚ãâ¦ããäÀ¦ã ‡ãŠãè •ãã¦ããè Öõâ ý †ñÔãã Ì¾ãã¹ããÀ ¨ãÉ¥ã ¹ãÀ ½ããÊã ‡ãŠãè ŒãÀãèª ‚ã©ãÌãã ãäºã‰ãŠãè ‡ãñŠ ½ãã½ãÊãñ ½ãñâ ¼ããè Öãñ¦ãã Öõý" (ii) ¹ããäÀãäÍãÓ› Œã ‡ãŠñ ‚ã¶ãìÞœñª 1 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã •ãã†Øãã, ¶ãã½ã¦ã:- "1 ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ½ãñâ Ôã½ãããäÌãÓ› ¹ããäÀãäÍãÓ› `‡ãŠ`, ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†âý" 25. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 34`` ½ãñâ, (i) ‚ã¶ãìÞœñª 5(Ý) ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã •ãã†Øãã, ¶ãã½ã¦ã:- "5(Ý) ½ãÖ¦Ìã¹ãî¥ãÃ ÊãñŒãã-¶ããèãä¦ã¾ããâùñ †Ìãâ ‚ã¶¾ã Ì¾ããŒ¾ãã¦½ã‡ãŠ ÔãîÞã¶ãã ÔããäÖ¦ã ãä›¹¹ããä¥ã¾ããâ; " (ii) ‚ã¶ãìÞœñª 15 Œã (Œã ) ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã •ãã†Øãã, ¶ãã½ã¦ã:- "(Œã) ãäÌã§ããè¾ã ‚ãããäÔ¦ã¾ããò, Ôãâ¹ããä§ã, Ôãâ¾ãâ¨ã ‚ããõÀ „¹ãÔ‡ãŠÀ, ‚ã½ãî¦ãÃ ‚ãããäÔ¦ã¾ããò ‚ã©ãÌãã ‚ã¶¾ã ‚ãããäÔ¦ã¾ããò ‡ãŠãè àããä¦ãØãÆÔ¦ã¦ãã Ôãñ Öããä¶ã ‡ãŠãñ ½ãã¶¾ã¦ãã ¦ã©ãã †ñÔããè àããä¦ãØãÆÔ¦ã¦ãã Öããä¶ã ‡ãŠãñ „Êã›ã¶ãã; " (iii) ‚ã¶ãìÞœñª16‡ãŠ ½ãñ ¹ãÆãÀâãä¼ã‡ãŠ ‚ã¶ãìÞœñª ½ãñâ "•ããñ ‚ã¶ãìÞœñª 15-15Øã" Ôãñ ¹ãÆãÀâ¼ã Öãñ‡ãŠÀ "ãäÀ¹ããñ›Ã ‡ãŠãè •ãã†Øããè" ¹ãÀ Ôã½ãã¹¦ã Öãñ¦ãã Öõ, „Ôãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã •ãã†Øãã, ¶ãã½ã¦ã:- "16 ‡ãŠ. ‚ã¶ãìÞœñª 15-15 Øã ‡ãñŠ ‚ã¶ãìÔããÀ, ½ãÖ¦Ìã¹ãî¥ãÃ Üã›¶ãã‚ããò ‚ããõÀ Êãñ¶ãªñ¶ããñâ ‡ãŠãñ ¹ãÆ‡ãŠ› ‡ãŠÀ¶ãñ ‡ãñŠ ‚ããä¦ããäÀ‡ã‹¦ã ¹ãÆãä¦ãÓŸã¶ã ‚ã¹ã¶ãñ ‚ãâ¦ããäÀ½ã ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããò ‡ãŠãè ãä›¹¹ããä¥ã¾ããò ½ãò ‚ã©ãÌãã ‚ãâ¦ããäÀ½ã ãäÌã§ããè¾ã ãäÀ¹ããñ›Ã ½ãñâ ‡ãŠÖãèâ ¼ããè ãä¶ã½¶ããäÊããäŒã¦ã ÔãîÞã¶ãã Ôããä½½ããäÊã¦ã ‡ãŠÀñØãã ý ãä¶ã½¶ããäÊããäŒã¦ã ¹ãÆ‡ãŠ›¶ã ¾ãã ¦ããñ ‚ãâ¦ããäÀ½ã ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããò ½ãñâ ãäª† •ãã†âØãñ ¾ãã ãä¹ãŠÀ ‚ãâ¦ããäÀ½ã ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããò Ôãñ ¹ãÆãä¦ã-Ôãâªãä¼ãÃ¦ã ‡ãŠÀ ‡ãŠìœ ‚ã¶¾ã ãäÌãÌãÀ¥ããñâ (•ãõÔãñãä‡ãŠ ¹ãÆºãâ£ã¶ã ¹ãÀ-ãä›¹¹ã¥ããè ‚ã©ãÌãã •ããñãäŒã½ã ãäÀ¹ããñ›Ã) ½ãñâ Íãããä½ãÊã ãä‡ãŠ¾ãñ •ãã†âØãñ •ããñ ‚ãâ¦ããäÀ½ã ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããò ‡ãŠñ Á¹ã ½ãñâ „¶Öãèâ Íã¦ããô ¹ãÀ ¦ã©ãã „Ôããè Ôã½ã¾ã ¹ãÀ ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããò ‡ãŠñ „¹ã¾ããñØã‡ãŠ¦ããÃ‚ããñâ ‡ãŠñ ãäÊã† „¹ãÊãº£ã Öãñ¦ãñ Öâõâý ¾ããäª ãäÌã§ããè¾ã ãäÌãÌãÀ¥ããò ‡ãŠñ „¹ã¾ããñØã‡ãŠ¦ããÃ‚ããñâ ‡ãŠãñ „¶Öãèâ Íã¦ããô ¹ãÀ ‚ããõÀ „Ôããè Ôã½ã¾ã ½ãñâ ¹ãÆãä¦ã-Ôãâª¼ãÃ ´ãÀã Íãããä½ãÊã ÔãîÞã¶ãã ¶ãÖãâè ãä½ãÊã¦ããè 44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Öõ ¦ããñ ‚ãâ¦ããäÀ½ã ãäÌã§ããè¾ã ãäÀ¹ããñ›Ã ¹ãîÀãè ¶ãÖãâè Öõý ¾ãÖ ÔãîÞã¶ãã Ôãã½ãã¶¾ã¦ãã †‡ãŠ ãäÌã§ããè¾ã ÌãÓãÃ-Ôãñ-ãä¦ããä©ã ¦ã‡ãŠ ‡ãŠñ ‚ãã£ããÀ ¹ãÀ ãäÀ¹ããñ›Ã ‡ãŠãè •ãã†Øããèý " (iv) ‚ã¶ãìÞœñª 16‡ãŠ ‡ãŠã Êããñ¹ã ãä‡ãŠ¾ãã •ãã†Øããý 26. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñâ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 36`` ½ãñâ, ‚ã¶ãìÞœñª 2 (Œã) ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "(Œã) ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ Ôãñ „ªá¼ãî¦ã ‚ãããäÔ¦ã¾ããâ (ªñŒãñâ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ¦ã©ãã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18, Àã•ãÔÌã ) " 27. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãâñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 37`` ½ãñâ, (i) ‚ã¶ãìÞœñª 5 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã •ãã†Øãã, ¶ãã½ã¦ã:- "5 •ãÖãú ‡ãŠãñƒÃ ‚ã¶¾ã ½ãã¶ã‡ãŠ ãä‡ãŠÔããè ãäÌãÍãñÓã ¹ãÆ‡ãŠãÀ ‡ãñŠ ¹ãÆãÌã£ãã¶ã, ‚ãã‡ãŠãäÔ½ã‡ãŠ ªããä¾ã¦Ìã ‚ããõÀ ‚ãã‡ãŠãäÔ½ã‡ãŠ ‚ãããäÔ¦ã ¹ãÀ ÞãÞããÃ ‡ãŠÀ¦ãã Öõ ¦ãºã ¹ãÆãä¦ãÓŸã¶ã ƒÔã ½ãã¶ã‡ãŠ ‡ãŠãè ºã•ãã¾ã „Ôããè ½ãã¶ã‡ãŠ ‡ãŠãñ ÊããØãî ‡ãŠÀ¦ãã Öõý „ªãÖÀ¥ã¦ã¾ãã, ãä¶ã½¶ããäÊããäŒã¦ã ¹ãÆ‡ãŠãÀ ‡ãŠñ ‡ãŠìœ ãäÌãÍãñÓã ¹ãÆ‡ãŠãÀ ‡ãñŠ ¹ãÆãÌã£ãã¶ããò ¹ãÀ ÞãÞããÃ †ñÔãñ ‚ã¶¾ã ½ãã¶ã‡ãŠãñâ ½ãñòâ ‡ãŠãè Øã¾ããè Öõ : (‡ãŠ) ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ (ªñŒãñâ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ) (Œã) ‚ãã¾ã‡ãŠÀ (ªñŒãñâ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 12, ‚ãã¾ã‡ãŠÀ) (Øã) ¹ã›á›ñ (ªñŒãñâ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 17, ¹ã›á›ñ ) ý Êãñãä‡ãŠ¶ã, Þãîâùãä‡ãŠ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 17 ½ãñâ ªî¼ãÀ ¹ããäÀÞããÊã¶ã ¹ã›á›ãñâ ‡ãñŠ ãäÊã† ‡ãŠãñƒÃ ãäÌãÍãñÓã ‚ã¹ãñàãã†â ¶ãÖãèâ Öö, ¾ãÖ ½ãã¶ã‡ãŠ †ñÔãñ ½ãã½ãÊããñâ ¹ãÀ ÊããØãî Öãñ¦ãã Öõ ; (Üã) ‡ãŠ½ãÃÞããÀãè Êãã¼ã (ªñŒãñâ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 19, ‡ãŠ½ãÃÞããÀãè Êãã¼ã ); (¡.) ºããè½ãã ‚ã¶ãìºãâ£ã (ªñŒãñâ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 104, ºããè½ãã ‚ã¶ãìºãâ£ã )ý ¦ã©ãããä¹ã, ¾ãÖ ½ãã¶ã‡ãŠ †‡ãŠ ºããè½ãã‡ãŠ¦ããÃ ‡ãñŠ ¹ãÆãÌã£ãã¶ããò, ‚ãã‡ãŠãäÔ½ã‡ãŠ ªããä¾ã¦Ìããò ‚ããõÀ ‚ãã‡ãŠãäÔ½ã‡ãŠ ‚ãããäÔ¦ã¾ããñâ ¹ãÀ ¦ããñ ÊããØãî Öãñ¦ãã Öõ, Êãñãä‡ãŠ¶ã, ¾ãÖ „¶ã ¹ãÀ ÊããØãî ¶ãÖãé Öãñ¦ãã •ããñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 104, ‡ãŠñ ‡ãŠã¾ãÃàãñ¨ã ‡ãŠñ ‚ãâ¦ãØãÃ¦ã ºããè½ãã ‚ã¶ãìºãâ£ããñâ ‡ãŠñ ‚ã£ããè¶ã ‚ã¶ãìºãâ£ãã¦½ã‡ãŠ ºãã£¾ã¦ãã‚ããñâ ‚ããõÀ ‚ããä£ã‡ãŠãÀãñâ Ôãñ „¦¹ã¸ã Öãñ¦ãñ Öãñâ; ‚ããõÀ (Þã) †‡ãŠ Ì¾ããÌãÔãããä¾ã‡ãŠ Ôãâ¾ããñ•ã¶ã ½ãñâ †‡ãŠ ‚ããä£ãØãÆãÖ‡ãŠ (‚ããä£ãØãÆÖ¥ã‡ãŠ§ããÃ) ‡ãŠñ ‚ãã‡ãŠãäÔ½ã‡ãŠ ¹ãÆãä¦ã¹ãŠÊã (ªñŒãñâ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 103, Ì¾ããÌãÔãããä¾ã‡ãŠ Ôãâ¾ããñ•ã¶ã) ý" (ii) ‚ã¶ãìÞœñª 6 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã •ãã†Øãã, ¶ãã½ã¦ã:- "6 ‡ãŠìœ ÀããäÍã¾ããâ ãä•ã¶Öñâ ¹ãÆãÌã£ãã¶ã ‡ãŠñ Â¹ã ½ãñâ ½ãã¶ãã Øã¾ãã Öõ, Ìãñ Àã•ãÔÌã ‡ãŠãè ½ãã¶¾ã¦ãã Ôãñ Ôãâºãâãä£ã¦ã Öãñ Ôã‡ãŠ¦ããè Öõâ •ãõÔãñ ‡ãŠãè •ãÖãâ ¹ãÆãä¦ãÓŸã¶ã ÍãìÊ‡ãŠ ‡ãŠñ ºãªÊãñ ½ãñâ ØããÀâãäâ›¾ããâ ªñ¦ãã Öõý ¾ãÖ ½ãã¶ã‡ãŠ Àã•ãÔÌã ‡ãŠãè ½ãã¶¾ã¦ãã ¹ãÀ ÞãÞããÃ ¶ãÖãâè ‡ãŠÀ¦ãã Öõý ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18, Àã•ãÔÌã „¶ã ¹ããäÀãäÔ©ããä¦ã¾ããñâ ‡ãŠãè ¹ãÖÞãã¶ã ‡ãŠÀ¦ãã Öõ ãä•ã¶ã½ãñâ Àã•ãÔÌã ‡ãŠãñ ½ãã¶¾ã¦ãã ªãè •ãã¦ããè Öõ ‚ããõÀ ½ãã¶¾ã¦ãã ½ãã¶ãªâ¡ ‡ãŠñ ¹ãÆ¾ããñØã ¹ãÀ Ì¾ãÌãÖããäÀ‡ãŠ ãäªÍãã-ãä¶ãªñÃÍã ªñ¦ãã Öõý ¾ãÖ ½ãã¶ã‡ãŠ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãŠãè ‚ã¹ãñàãã‚ããñâ ‡ãŠãñ ºãªÊã¦ãã ¶ãÖãâè Öõý" (iii) ¹ããäÀãäÍãÓ› Üã ‡ãŠñ ‚ã¶ãìÞœñª (i) ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- " (i) ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ½ãò Ôã½ãããäÌãÓ› ¹ããäÀãäÍãÓ› `‡ãŠ`ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â ¦ã©ãã ¹ããäÀãäÍãÓ› `Œã` ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â : ¹ãÆ‡ãŠ›¶ã ý" (iv) ¹ããäÀãäÍãÓ› 1 ‡ãŠñ ‚ã¶ãìÞœñª 3 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "3 '‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ' 37, ½ãò ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÞœñªãò ‡ãŠãñ 'Ö›ã¾ãã Øã¾ãã' ‡ãñŠ Á¹ã ½ãò „ãäÊÊããäŒã¦ã ãä‡ãŠ¾ãã Øã¾ãã Öõý Êãñãä‡ãŠ¶ã, ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 37, ‡ãŠãè ‚ã¶¦ãÀÀãÓ›Èãè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 37, ‡ãñŠ Ôãã©ã ‚ã¶ãìÞœñª ÔãâŒ¾ãã‚ããò ‡ãŠãè ‡ãÆŠ½ãºã®¦ãã ºã¶ããè ÀÖñ, ƒÔã ‚ããÍã¾ã Ôãñ ƒ¶ã ‚ã¶ãìÞœñªãò ‡ãŠãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠãò 37 ½ãò •ããÀãè ÀŒãã Øã¾ãã Öõ: (i) ‚ã¶ãìÞœñª 1 (Œã) (ii) ‚ã¶ãìÞœñª 4" 28. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãâñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 38`` ½ãñâ,- (i) ‚ã¶ãìÞœñª 3 (‡ãŠ) ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "(‡ãŠ) Ôãã½ãã¶¾ã Ì¾ãÌãÔãã¾ã ‡ãñŠ ªãõÀã¶ã, ãä‡ãŠÔããè ¹ãÆãä¦ãÓŸã¶ã ´ãÀã ãäºã‰ãŠãè ‡ãñŠ ãäÊã† £ãããäÀ¦ã ‚ã½ãî¦ãÃ ‚ãããäÔ¦ã¾ããâ [ªñŒãò ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 2, ÔãîÞããèºã® Ôãã½ãã¶ã (ƒ¶Ìãñâ›Èãè•ã) ¦ã©ãã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ]ý" (ii) ‚ã¶ãìÞœñª 3(¢ã ) ‡ãŠãñ Êããñ¹ã ãä‡ãŠ¾ãã •ãã†Øããý ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 45 (iii) ‚ã¶ãìÞœñª 114 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "114. ‚ã½ãî¦ãÃ ‚ãããäÔ¦ã ‡ãŠã ãä¶ã¹ã›ã¶ã ‡ãŠƒÃ ¹ãÆ‡ãŠãÀ Ôãñ Öãñ Ôã‡ãŠ¦ãã Öõ („ªãÖÀ¥ã ‡ãñŠ ãäÊã†, ãäºã‰ãŠãè, ãäÌã§ããè¾ã ¹ã›á›ñ ‚ã©ãÌãã ªã¶ã ´ãÀã)ý¾ããäª †ñÔããè ‚ãããäÔ¦ã ‡ãñŠ ãä¶ã¹ã›ã¶ã ‡ãŠãè ãä¦ããä©ã ‡ãŠã ãä¶ã£ããÃÀ¥ã ‡ãŠÀ¦ãñ Ôã½ã¾ã ¹ãÆãä¦ãÓŸã¶ã ÌãÔ¦ãì‚ããñâ ‡ãŠãè ãäºã‰ãŠãè Ôãñ ¹ãÆã¹¦ã Àã•ãÔÌã ‡ãŠãñ ½ãã¶¾ã¦ãã ªñ¶ãñ ‡ãŠñ ãäÊã† ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18, Àã•ãÔÌã ½ãñâ ãäª† Øã† ½ãã¶ãªâ¡ãñâ ‡ãŠãñ ÊããØãî ‡ãŠÀ¦ãã Öõý ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 17, ãäºã‰ãŠãè ¦ã©ãã Ìãã¹ãÔããè ¹ã›á›ñ ´ãÀã ãä¶ã¹ã›ã¶ã ¹ãÀ ÊããØãî Öãñ¦ãã Öõý" (iv) ‚ã¶ãìÞœñª 114 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "116. ‚ã½ãî¦ãÃ ÀããäÍã ‡ãŠã ãä¶ã¹ã›ã¶ã ‡ãŠÀ¶ãñ ¹ãÀ ¹ãÆã¹¾ã ¹ãÆãä¦ã¹ãŠÊã ‡ãŠãñ ¹ãÆãÀâ¼ã ½ãñâ ƒÔã‡ãŠñ „ãäÞã¦ã ½ãîÊ¾ã ¹ãÀ ½ãã¶¾ã¦ãã ªãè •ãã¦ããè Öõã ¾ããäª ‚ã½ãî¦ãÃ ‚ãããäÔ¦ã ‡ãŠñ ãäÊã† ¼ãìØã¦ãã¶ã ‚ããÔ©ããäØã¦ã Öãñ •ãã¦ãã Öõ ¦ããñ ¹ãÆã¹¦ã ¹ãÆãä¦ã¹ãŠÊã ‡ãŠãñ ¹ãÆãÀ½¼ã ½ãñâ ¶ã‡ãŠª ½ãîÊ¾ã ‡ãŠñ Ôã½ã½ãîÊ¾ã ½ãã¶¾ã¦ãã ªãè •ãã¦ããè Öõý ¹ãÆãä¦ã¹ãŠÊã ‡ãŠãè ¶ãã½ã½ãã¨ã (¶ãããä½ã¶ãÊã) ÀããäÍã ¦ã©ãã ¶ã‡ãŠª ½ãîÊ¾ã ‡ãŠãè Ôã½ã½ãîÊ¾ã ÀããäÍã ‡ãŠñ ºããèÞã ‡ãŠñ ‚ã¶¦ãÀ ‡ãŠãè ¹ãÆã¹¾ã ÀããäÍã ‡ãŠãñ ¹ãÆ¼ããÌããè ÀããäÍã ¹ãÆªãäÍãÃ¦ã ‡ãŠÀ‡ãŠñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãŠñ ‚ã¶ãìÔããÀ º¾ãã•ã Àã•ãÔÌã ½ãñâ ½ãã¶¾ã¦ãã ªãè •ãã¦ããè Öõý" (v) ¹ããäÀãäÍãÓ› ‡ãŠ ‡ãŠã ‚ã¶ãìÞœñª 6 ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "6 ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 38, „¶ã ‚ã½ãî¦ãÃ ‚ãããäÔ¦ã¾ããò ¹ãÀ ÊããØãî ¶ãÖãé Öãñ¦ãã •ããñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 17 ‡ãŠñ ‡ãŠã¾ãÃ-àãñ¨ã ‡ãñŠ ‚ã¶¦ãØãÃ¦ã ¹ãÆãä¦ãÓŸã¶ã ´ãÀã Ôãã½ãã¶¾ã Ì¾ãÌãÔãã¾ã ¹ãÆãä‰ãŠ¾ãã ‡ãñŠ ªãõÀã¶ã ãäºã‰ãŠãè ‡ãñŠ ãäÊã† (ªñŒãò ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 2 ¦ã©ãã ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11) ‚ã©ãÌãã ¹ã›á›ñ ‡ãñŠ ãäÊã† ÀŒããè Øã¾ããè Öãò ý ¦ãª¶ãìÔããÀ, ¾ãÖ ¹ããäÀãäÍãÓ› ãä‡ãŠÔããè ‚ã¶¾ã ¹ãÆãä¦ãÓŸã¶ã ‡ãŠãñ ºãñÞããè •ãã¶ãñ ÌããÊããè ÌãõºãÔããƒ› (‚ã©ãÌãã ÌãõºãÔããƒ› ‡ãŠñ Ôããù¹ã‹›Ìãñ¾ãÀ‡ãŠãñ) ãäÌã‡ãŠãäÔã¦ã ‡ãŠÀ¶ãñ ‚ã©ãÌãã ¹ããäÀÞããÊã¶ã ¹ãÀ ãä‡ãŠ¾ãñ Øã¾ãñ ŒãÞãÃ ¹ãÀ ÊããØãî ¶ãÖãé Öãñ¦ãã ý •ãºã ‡ãŠãñƒÃ ÌãõºãÔããƒ› ¹ããäÀÞããÊã¶ã ¹ã›á›ñ ‡ãñŠ ‚ã¶¦ãØãÃ¦ã ¹ã›á›ñ ¹ãÀ ªãè •ãã¦ããè Öõ ¦ããñ ¹ã›á›ã‡ãŠ¦ããÃ ƒÔã ¹ããäÀãäÍãÓ› ‡ãŠã ¹ãÆ¾ããñØã ‡ãŠÀ¦ãã Öõý •ãºã ‡ãŠãñƒÃ ÌãõºãÔããƒ› ãäÌã§ããè¾ã ¹ã›á›ñ ‡ãñŠ ‚ã¶¦ãØãÃ¦ã ¹ã›á›ñ ¹ãÀ ªãè •ãã¦ããè Öõ ¦ããñ ¹ã›á›ñ ÌããÊããè ‚ãããäÔ¦ã ‡ãŠãè ¹ãÆãÀãä½¼ã‡ãŠ ½ãã¶¾ã¦ãã ‡ãñŠ ºããª ¹ã›á›ñªãÀ ƒÔã ¹ããäÀãäÍãÓ› ‡ãŠãñ ÊããØãî ‡ãŠÀ¦ãã Öõý" (vi) ¹ããäÀãäÍãÓ› Œã ½ãñâ,- (‡ãŠ) ‚ã¶ãìÞœñª 1 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "1 ¹ããäÀãäÍãÓ› ‡ãŠ, ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â ¯ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ½ãò Ôã½ãããäÌãÓ› ý" (Œã) ‚ã¶ãìÞœñª 2 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "2 ¹ããäÀãäÍãÓ› Œã, ÔãñÌãã ãäÀ¾ãã¾ã¦ã Ì¾ãÌãÔ©ãã†â : ¹ãÆ‡ãŠ›¶ã ¯ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ ½ãò Ôã½ãããäÌãÓ› ý" 29. ½ãìŒ¾ã ãä¶ã¾ã½ããñâ ½ãñ, ``„¹ããºãâ£ã`` ½ãâñ, ``Œã. ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã)`` ÍããèÓãÃ ‡ãŠñ ‚ãâ¦ãØãÃ¦ã, ``¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ (ƒ¶¡ † †Ôã) 40`` ½ãñâ,- (i) ‚ã¶ãìÞœñª 3 (Œã) ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "(Œã) ãä¶ãÌãñÍã Ôãâ¹ããä§ã Ôãñ ¹ã›á›ã ‚ãã¾ã ‡ãŠãè ½ãã¶¾ã¦ãã (¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18, Àã•ãÔÌã, ‡ãŠãñ ¼ããè ªñŒãò); " (ii) ‚ã¶ãìÞœñª 9 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "(Œã) ¦ããèÔãÀãè ¹ãããä›Ã¾ããñâ ‡ãŠãè ‚ããñÀ Ôãñ ãä¶ã½ããÃ¥ã ‡ãŠãè •ãã ÀÖãè ¾ãã ãäÌã‡ãŠãäÔã¦ã ‡ãŠãè •ãã ÀÖãè Ôãâ¹ããä§ã (ªñŒãñâ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 11, ãä¶ã½ããÃ¥ã Ÿñ‡ãŠñ )ý" (iii) ‚ã¶ãìÞœñª 67 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "67 †‡ãŠ ãä¶ãÌãñÍã Ôãâ¹ããä§ã ‡ãŠã ãä¶ã¹ã›ã¶ã ãäºã‰ãŠãè ‚ã©ãÌãã ãäÌã§ããè¾ã ¹ã›á›ñ ‡ãŠñ Á¹ã ½ãñâ ãä‡ãŠ¾ãã •ãã Ôã‡ãŠ¦ãã Öõý ãä¶ãÌãñÍã Ôãâ¹ããä§ã ‡ãñŠ ãä¶ã¹ã›ã¶ã ‡ãŠãè ãä¦ããä©ã ‡ãŠã ãä¶ã£ããÃÀ¥ã ‡ãŠÀ¦ãñ Ôã½ã¾ã ¹ãÆãä¦ãÓŸã¶ã ÌãÔ¦ãì‚ããñâ ‡ãŠãè ãäºã‰ãŠãè Ôãñ ¹ãÆã¹¦ã Àã•ãÔÌã ‡ãŠãñ ½ãã¶¾ã¦ãã ªñ¶ãñ ‡ãŠñ ãäÊã† ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ½ãñâ ãäª† Øã† ½ãã¶ãªâ¡ãñâ ‡ãŠãñ ÊããØãî ‡ãŠÀ¦ãã Öõý ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 17 „Ôã ãä¶ã¹ã›ã¶ã ¹ãÀ ÊããØãî Öãñ¦ãã Öõ •ããñ ãäÌã§ããè¾ã ¹ã›á› ‡ãŠñ Á¹ã ½ãñâ , ãäºã‰ãŠãè ‚ããõÀ Ìãã¹ãÔããè ¹ã›á›ñ (Êããè•ã ºãõ‡ãŠ) ´ãÀã ãä‡ãŠ¾ãã •ãã¦ãã Öõý" (iv) ‚ã¶ãìÞœñª 70 ‡ãŠãñ ãä¶ã½¶ããäÊããäŒã¦ã ‚ã¶ãìÔããÀ ¹ãÆãä¦ãÔ©ãããä¹ã¦ã ãä‡ãŠ¾ãã •ãã†Øãã, ¶ãã½ã¦ã:- "70 ãä¶ãÌãñÍã Ôãâ¹ããä§ã ‡ãŠñ ãä¶ã¹ã›ã¶ã ¹ãÀ ¹ãÆã¹¾ã ¹ãÆãä¦ã¹ãŠÊã ‡ãŠãñ ¹ãÆãÀâ¼ã ½ãñâ „ãäÞã¦ã ½ãîÊ¾ã ¹ãÀ ½ãã¶¾ã¦ãã ªãè •ãã¦ããè Öõý ŒããÔã‡ãŠÀ, •ãºã ãä¶ãÌãñÍã ‡ãŠã ¼ãìØã¦ãã¶ã ‚ããÔ©ããäØã¦ã Öãñ •ãã¦ãã Öõ ¦ããñ ¹ãÆã¹¦ã ¹ãÆãä¦ã¹ãŠÊã ‡ãŠñ ¹ãÆãÀâ¼ã ½ãñâ ¶ã‡ãŠª ½ãîÊ¾ã ‡ãŠñ Ôã½ã½ãîÊ¾ã ¹ãÀ ½ãã¶¾ã¦ãã ªãè •ãã¦ããè Öõý ¹ãÆãä¦ã¹ãŠÊã ‡ãŠãè ¶ãã½ã½ãã¨ã (¶ãããä½ã¶ãÊã) ÀããäÍã ¦ã©ãã ¶ã‡ãŠª ½ãîÊ¾ã ‡ãŠñ Ôã½ã½ãîÊ¾ã ÀããäÍã ‡ãŠñ ºããèÞã ‡ãŠñ ‚ã¶¦ãÀ ‡ãŠãñ ¼ããÀ¦ããè¾ã ÊãñŒãã ½ãã¶ã‡ãŠ 18 ‡ãŠñ ‚ã¶ãìÔããÀ ¹ãÆ¼ããÌããè º¾ãã•ã ¹ãÆ¥ããÊããè ‡ãŠã „¹ã¾ããñØã ‡ãŠÀ‡ãŠñ º¾ãã•ã Àã•ãÔÌã ‡ãŠñ Â¹ã ½ãñâ ½ãã¶¾ã¦ãã ªñ ªãè •ãã¦ããè Öõý" (v) ¹ããäÀãäÍãÓ› 1 ‡ãŠñ ‚ã¶ãìÞœñª 7(i) ‡ãŠãñ Êããñ¹ã ãä‡ãŠ¾ãã •ãã†Øããý [¹ãŠã. Ôãâ. 01/01/2009- Ôããè †Êã-Ìããè (¼ããØã)] ‚ã½ãÀªãè¹ã ãäÔãâÖ ¼ãããä›¾ãã, Ôãâ¾ãì‡ã‹¦ã ÔããäÞãÌã 46 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 30th March, 2016 G.S.R. 365 (E).—In exercise of the powers conferred by section 133 read with section 469 of the Companies Act, 2013 (18 of 2013) and sub-section (1) of section 210A of the Companies Act, 1956 (1 of 1956), the Central Government, in consultation with the National Advisory Committee on Accounting Standards, hereby makes the following rules to amend the Companies (Indian Accounting Standards) Rules, 2015, namely:— 1. Short title and commencement.-(1) These rules may be called the Companies (Indian Accounting Standards) (Amendment) Rules, 2016. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Companies (Indian Accounting Standards) Rules, 2015 (hereinafter referred to as the principal rules) in rule 2, in sub-rule (1), after clause (f), the following clause shall be inserted, namely:- ‘(g) “Non-Banking Financial Company” means a Non-Banking Financial Company as defined in clause (f) of section 45-I of the Reserve Bank of India Act, 1934 and includes Housing Finance Companies, Merchant Banking companies, Micro Finance Companies, Mutual Benefit Companies, Venture Capital Fund Companies, Stock Broker or Sub-Broker Companies, Nidhi Companies, Chit Companies, Securitisation and Reconstruction Companies, Mortgage Guarantee Companies, Pension Fund Companies, Asset Management Companies and Core Investment Companies.’. 3. In the principal rules, in rule 4,- (I) in sub-rule (1),- (a) in clause (i), for the words “any company” the words “ any company and its holding, subsidiary, joint venture or associate company” shall be substituted; (b) after clause (iii), the following clauses shall be inserted, namely:- “ (iv) Notwithstanding the requirement of clauses (i) to (iii), Non-Banking Financial Companies (NBFCs) shall comply with the Indian Accounting Standards (Ind ASs) in preparation of their financial statements and audit respectively, in the following manner, namely:- (a) The following NBFCs shall comply with the Indian Accounting Standards (Ind AS) for accounting periods beginning on or after the 1st April, 2018, with comparatives for the periods ending on 31st March, 2018, or thereafter— (A) NBFCs having net worth of rupees five hundred crore or more; (B) holding, subsidiary, joint venture or associate companies of companies covered under item (A), other than those already covered under clauses (i), (ii) and (iii) of sub-rule (1) of rule 4. (b) The following NBFCs shall comply with the Indian Accounting Standards (Ind AS) for accounting periods beginning on or after the 1st April, 2019, with comparatives for the periods ending on 31stMarch, 2019, or thereafter— (A) NBFCs whose equity or debt securities are listed or in the process of listing on any stock exchange in India or outside India and having net worth less than rupees five hundred crore; (B) NBFCs, that are unlisted companies, having net worth of rupees two-hundred and fifty crore or more but less than rupees five hundred crore; and (C) holding, subsidiary, joint venture or associate companies of companies covered under item (A) or item (B) of sub-clause (b), other than those already covered in clauses (i), (ii) and (iii) of sub-rule (1) or item (B) of sub-clause (a) of clause (iv). Explanation.- For the purposes of clause (iv), if in a group of Companies, some entities apply Accounting Standards specified in the Annexure to the Companies (Accounting Standards) Rules, 2006 and others apply accounting standards as specified in the Annexure to these rules, in such cases, for the purpose of individual financial statements, the entities should apply respective standards applicable to them. For preparation of consolidated financial statements, the following conditions are to be followed, namely:- ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 47 (i) where an NBFC is a parent (at ultimate level or at intermediate level), and prepares consolidated financial statements as per Accounting Standards specified in the Annexure to the Companies (Accounting Standards) Rules, 2006, and its subsidiaries, associates and joint ventures, if covered by clause (i), (ii) and (iii) of sub-rule (1) has to provide the relevant financial statement data in accordance with the accounting policies followed by the parent company for consolidation purposes (until the NBFC is covered under clause (iv) of sub-rule (1); (ii) where a parent is a company covered under clause (i), (ii) and (iii) of sub-rule (1) and has an NBFC subsidiary, associate or a joint venture, the parent has to prepare Ind AS-compliant consolidated financial statements and the NBFC subsidiary, associate and a joint venture has to provide the relevant financial statement data in accordance with the accounting policies followed by the parent company for consolidation purposes (until the NBFC is covered under clause (iv) of sub-rule (1). (v) Notwithstanding clauses (i) to (iv), the holding, subsidiary, joint venture or associate companies of Scheduled commercial banks (excluding RRBs) would be required to prepare Ind AS based financial statements for accounting periods beginning from 1st April, 2018 onwards, with comparatives for the periods ending 31st March, 2018 or thereafter:”; (II) in sub-rule (2), for the words brackets and figure “sub-rule (1)’’ the words, brackets and figures “clause (i), (ii) and (iii) of sub-rule (1)’’, shall be substituted, wherever they occur; (III) after sub-rule (2), the following sub-rule shall be inserted, namely:- “(2A) For the purposes of calculation of net worth of Non-Banking Financial Companies covered under clause (iv) of sub-rule (1), the following principles shall apply, namely:- (a) the net worth shall be calculated in accordance with the stand-alone financial statements of the NBFCs as on 31st March, 2016 or the first audited financial statements for accounting period which ends after that date; (b) for NBFCs which are not in existence on 31st March, 2016 or an existing NBFC falling first time, after 31st March, 2016, the net worth shall be calculated on the basis of the first audited stand-alone financial statements ending after that date, in respect of which it meets the thresholds. Explanation.- For the purposes of sub-clause (b), the NBFCs meeting the specified thresholds given in sub- clause (b) of clause (iv) of sub-rule (1) for the first time at the end of an accounting year shall apply Indian Accounting Standards (Ind ASs) from the immediate next accounting year in the manner specified in sub- clause (b) of clause (iv) of sub-rule (1). Illustration - (i) The NBFCs meeting threshold for the first time as on 31st March, 2019 shall apply Ind AS for the financial year 2019-20 onwards. (ii) The NBFCs meeting threshold for the first time as on 31st March, 2020 shall apply Ind AS for the financial year 2020-21 onwards and so on.’’; (IV) in the Explanation to sub-rule (4),- (a) after the words, figures and letters ‘the Indian Accounting Standards (Ind AS) for the accounting period beginning on 1stApril, 2016’ the words, figures and letters ‘‘or 1stApril, 2018, as the case may be’’ shall be inserted; (b) after the words, figures and letters ‘effective for the financial year ending on 31st March, 2017’ the words, figures and letters ‘or 31st March, 2019, as the case may be’, shall be inserted; (V) in the proviso to sub-rule (5), sub-rule (6) and sub-rule (9), the words ‘either voluntarily or mandatorily’ shall be omitted. 4. for rule 5, the following rule shall be substituted, namely:- “(5) The Banking Companies and Insurance Companies shall apply the Ind ASs as notified by the Reserve Bank of India (RBI) and Insurance Regulatory Development Authority (IRDA) respectively. An insurer or insurance company shall however, provide Ind AS compliant financial statement data for the purposes of preparation of consolidated financial statements by its parent or investor or venturer, as required by the parent or investor or venturer to comply with the requirements of these rules.’’. 48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 5. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)” in “Indian Accounting Standard (Ind AS) 101”, - (i) for paragraph 30, the following paragraph shall be substituted, namely:- ‘‘30 If an entity uses fair value in its opening Ind AS Balance Sheet as deemed cost for an item of property, plant and equipment or an intangible asset (see paragraphs D5 and D7), the entity’s first Ind AS financial statements shall disclose, for each line item in the opening Ind AS Balance Sheet: (a) the aggregate of those fair values; and (b) the aggregate adjustment to the carrying amounts reported under previous GAAP. ’’ ; (ii) in Appendix D,- (a) in paragraph D1, for item (m), the following item shall be substituted, namely:- ‘‘(m) financial assets or intangible assets accounted for in accordance with Appendix A to Ind AS 11 Service Concession Arrangements (paragraph D22); ’’; (b) for paragraph D7, the following paragraph shall be substituted, namely:- ‘‘D7 The elections in paragraphs D5 and D6 are also available for: (a) Omitted*; (b) intangible assets that meet: (i) the recognition criteria in Ind AS 38 (including reliable measurement of original cost); and (ii) the criteria in Ind AS 38 for revaluation (including the existence of an active market). An entity shall not use these elections for other assets or for liabilities.’’; (c) in the opening paragraph of paragraph D22, starting with ‘A first-time’ and ending with ‘Ind AS 115’ and its heading, the following heading and opening paragraph shall be substituted, namely:- ‘‘Financial assets or intangible assets accounted for in accordance with Appendix A, Service Concession Arrangements to Ind AS 11’’ D22 A first-time adopter may apply the following provisions while applying the Appendix A to Ind AS 11: ’’; (d) Paragraphs D34, D34AA and D35 shall be omitted*; (e) after paragraph D35AA, the following paragraph shall be inserted, namely:- ‘‘Transfers of Assets from Customers D36 An entity shall apply Appendix C of Ind AS 18 prospectively to transfers of assets from customers received on or after the transition date. Earlier application is permitted provided the valuations and other information needed to apply the Appendix to past transfers were obtained at the time those transfers occurred. An entity shall disclose the date from which the Appendix D of Ind AS 18 was applied.’’; (iii) In Appendix 1,- (a) for paragraph 10, the following paragraph shall be substituted namely:- ‘‘10. IFRS 9 Financial Instruments is effective from annual period beginning on or after January 1, 2018. As the above said standard is not yet effective consequential amendments due to this standard have not been incorporated in current version of IFRS 1. However, corresponding Ind AS 109, Financial Instruments has been issued with consequential amendments in other Ind ASs including Ind AS 101. Accordingly, its consequential amendments to Ind AS 109 have been incorporated in Ind AS 101. ’’; (b) after paragraph 12, following paragraphs shall be inserted namely;- * Refer Appendix 1 * Refer Appendix 1 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 49 ‘‘13. IAS 40, Investment Property permits both cost model and fair value model (except in some situations) for measurement of investment properties after initial recognition. Ind AS 40, Investment Property permits only the cost model. As a consequence, paragraph 30 is amended and paragraph D7 (a) is deleted. 14. Paragraphs D34-D35 deal with Ind AS 115, Revenue from Contracts with Customers. As Ind AS 115 is not yet effective, therefore, these paragraphs have not been included in this standard. However, in order to maintain consistency with paragraph numbers of IFRS 1, the paragraph numbers are retained in Ind AS 101. ’’. 6. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 103”, for paragraphs 56, the following paragraph shall be substituted, namely:- ‘‘56 After initial recognition and until the liability is settled, cancelled or expires, the acquirer shall measure a contingent liability recognised in a business combination at the higher of: (a) the amount that would be recognised in accordance with Ind AS 37; and (b) the amount initially recognised less, if appropriate, cumulative amortisation recognised in accordance with Ind AS 18, Revenue. This requirement does not apply to contracts accounted for in accordance with Ind AS 109. ’’. 7. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 104”, (i) in paragraph 4, for item (a), the following item shall be substituted, namely:- ‘‘(a) product warranties issued directly by a manufacturer, dealer or retailer (see Ind AS 18, Revenue, and Ind AS 37, Provisions, Contingent Liabilities and Contingent Assets). ’’; (ii) in paragraph 4, for item (c), the following item shall be substituted, namely:- ‘‘(c) contractual rights or contractual obligations that are contingent on the future use of, or right to use, a non-financial item (for example, some licence fees, royalties, contingent lease payments and similar items), as well as a lessee’s residual value guarantee embedded in a finance lease (see Ind AS 17, Leases, Ind AS 18, Revenue, and Ind AS 38, Intangible Assets). ’’; (iii) in Appendix B,- (a) in paragraph B7, for item (b), the following item shall be substituted, namely:- ‘‘(b) If Ind AS 18, Revenue applied, the service provider would recognise revenue by reference to the stage of completion (and subject to other specified criteria). That approach is also acceptable under this Ind AS, which permits the service provider (i) to continue its existing accounting policies for these contracts unless they involve practices prohibited by paragraph 14 and (ii) to improve its accounting policies if so permitted by paragraphs 22–30.’’; (b) in paragraph B18, for item (h), the following item shall be substituted, namely:- ‘‘(h) product warranties. Product warranties issued by another party for goods sold by a manufacturer, dealer or retailer are within the scope of this Ind AS. However, product warranties issued directly by a manufacturer, dealer or retailer are outside its scope, because they are within the scope of Ind AS 18 and Ind AS 37.’’; (c) for paragraph B21, the following paragraph shall be substituted, namely:- ‘‘B21 If the contracts described in paragraph B19 do not create financial assets or financial liabilities, Ind AS 18 applies. Under Ind AS 18, revenue associated with a transaction involving the rendering of services is recognised by reference to the stage of completion of the transaction if the outcome of the transaction can be estimated reliably.’’. 50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 8. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 105”, - (i) for paragraph 26 and its heading, the following paragraph and its heading shall be substituted, namely:- ‘‘Changes to a plan of sale or to a plan of distribution to owners’’ 26. If an entity has classified an asset (or disposal group) as held for sale or as held for distribution to owners, but the criteria in paragraphs 7–9 (for held for sale) or in paragraph 12A (for held for distribution to owners) are no longer met, the entity shall cease to classify the asset (or disposal group) as held for sale or held for distribution to owners (respectively). In such cases an entity shall follow the guidance in paragraphs 27–29 to account for this change except when paragraph 26A applies.’’; (ii) after paragraph 26, following paragraph shall be inserted namely:- ‘‘26A. If an entity reclassifies an asset (or disposal group) directly from being held for sale to being held for distribution to owners, or directly from being held for distribution to owners to being held for sale, then the change in classification is considered a continuation of the original plan of disposal. The entity: (a) shall not follow the guidance in paragraphs 27–29 to account for this change. The entity shall apply the classification, presentation and measurement requirements in this Ind AS that are applicable to the new method of disposal. (b) shall measure the non-current asset (or disposal group) by following the requirements in paragraph 15 (if reclassified as held for sale) or 15A (if reclassified as held for distribution to owners) and recognise any reduction or increase in the fair value less costs to sell/costs to distribute of the non-current asset (or disposal group) by following the requirements in paragraphs 20–25. (c) shall not change the date of classification in accordance with paragraphs 8 and 12A. This does not preclude an extension of the period required to complete a sale or a distribution to owners if the conditions in paragraph 9 are met.’’; (iii) for paragraph 27, the following paragraph shall be substituted, namely:- ‘‘27. The entity shall measure a non-current asset (or disposal group) that ceases to be classified as held for sale or as held for distribution to owners (or ceases to be included in a disposal group classified as held for sale or as held for distribution to owners) at the lower of: (a) its carrying amount before the asset (or disposal group) was classified as held for sale or as held for distribution to owners, adjusted for any depreciation, amortisation or revaluations that would have been recognised had the asset (or disposal group) not been classified as held for sale or as held for distribution to owners, and (b) its recoverable amount at the date of the subsequent decision not to sell or distribute5.’’; (iv) for paragraph 28, the following paragraph shall be substituted, namely:- ‘‘28 The entity shall include any required adjustment to the carrying amount of a non-current asset that ceases to be classified as held for sale or as held for distribution to owners in profit or loss6 from continuing operations in the period in which the criteria in paragraphs 7–9 or 12A, respectively, are no longer met. Financial statements for the periods since classification as held for 5 If the non-current asset is part of a cash-generating unit, its recoverable amount is the carrying amount that would have been recognised after the allocation of any impairment loss arising on that cash-generating unit in accordance with Ind AS 36. 6 Unless the asset is property, plant and equipment or an intangible asset that had been revalued in accordance with Ind AS 16 or Ind AS 38 before classification as held for sale, in which case the adjustment shall be treated as a revaluation increase or decrease. ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 51 sale or as held for distribution to owners shall be amended accordingly if the disposal group or non-current asset that ceases to be classified as held for sale or as held for distribution to owners is a subsidiary, joint operation, joint venture, associate, or a portion of an interest in a joint venture or an associate. The entity shall present that adjustment in the same caption in the statement of profit and loss used to present a gain or loss, if any, recognised in accordance with paragraph 37.’’; (v) for paragraph 29, the following paragraph shall be substituted, namely:- ‘‘29 If an entity removes an individual asset or liability from a disposal group classified as held for sale, the remaining assets and liabilities of the disposal group to be sold shall continue to be measured as a group only if the group meets the criteria in paragraphs 7–9. If an entity removes an individual asset or liability from a disposal group classified as held for distribution to owners, the remaining assets and liabilities of the disposal group to be distributed shall continue to be measured as a group only if the group meets the criteria in paragraph 12A. Otherwise, the remaining non-current assets of the group that individually meet the criteria to be classified as held for sale (or as held for distribution to owners) shall be measured individually at the lower of their carrying amounts and fair values less costs to sell (or costs to distribute) at that date. Any non-current assets that do not meet the criteria for held for sale shall cease to be classified as held for sale in accordance with paragraph 26. Any non-current assets that do not meet the criteria for held for distribution to owners shall cease to be classified as held for distribution to owners in accordance with paragraph 26.’’. 9. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 107”,- (i) for paragraph 5A, the following paragraph shall be substituted, namely:- ‘‘5A The credit risk disclosure requirements in paragraph 35A–35N apply to those rights that Ind AS 18, Revenue specifies are accounted for in accordance with Ind AS 109 for the purposes of recognising impairment gains or losses. Any reference to financial assets or financial instruments in these paragraphs shall include those rights unless otherwise specified’’; (ii) for paragraph 21, the following paragraph shall be substituted, namely:- ‘‘21 In accordance with paragraph 117 of Ind AS 1, Presentation of Financial Statements, an entity discloses its significant accounting policies, comprising the measurement basis (or bases) used in preparing the financial statements and the other accounting policies used that are relevant to an understanding of the financial statements.’’; (iii) in Appendix B, - (a) in paragraph B5, for the opening paragraph starting with ‘Paragraph 21 requires’ and ending with ‘disclosure may include:’, the following paragraph shall be substituted, namely:- ‘‘B5 Paragraph 21 requires disclosure of the measurement basis (or bases) used in preparing the financial statements and the other accounting policies used that are relevant to an understanding of the financial statements. For financial instruments, such disclosure may include:’’; (b) in paragraph B5, for the last paragraph starting with ‘Paragraph 122 of’ and ending with ‘in the financial statements.’ the following paragraph shall be substituted, namely:- ‘‘Paragraph 122 of Ind AS 1 also requires entities to disclose, along with its significant accounting policies or other notes, the judgements, apart from those involving estimations, that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.’’; (c) for paragraph B30, the following paragraph shall be substituted, namely:- ‘‘B30 An entity does not have a continuing involvement in a transferred financial asset if, as part of the transfer, it neither retains any of the contractual rights or obligations inherent in the transferred financial asset nor acquires any new contractual rights or obligations relating to the transferred financial asset. An entity does not have continuing involvement in a 52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] transferred financial asset if it has neither an interest in the future performance of the transferred financial asset nor a responsibility under any circumstances to make payments in respect of the transferred financial asset in the future. The term ‘payment’ in this context does not include cash flows of the transferred financial asset that an entity collects and is required to remit to the transferee.’’; (d) after paragraph B30, the following paragraph shall be inserted, namely:- ‘‘B30A When an entity transfers a financial asset, the entity may retain the right to service that financial asset for a fee that is included in, for example, a servicing contract. The entity assesses the servicing contract in accordance with the guidance in paragraphs 42C and B30 to decide whether the entity has continuing involvement as a result of the servicing contract for the purposes of the disclosure requirements. For example, a servicer will have continuing involvement in the transferred financial asset for the purposes of the disclosure requirements if the servicing fee is dependent on the amount or timing of the cash flows collected from the transferred financial asset. Similarly, a servicer has continuing involvement for the purposes of the disclosure requirements if a fixed fee would not be paid in full because of non-performance of the transferred financial asset. In these examples, the servicer has an interest in the future performance of the transferred financial asset. This assessment is independent of whether the fee to be received is expected to compensate the entity adequately for performing the servicing.’’; (iv) in Appendix C, for paragraph 2, the following paragraph shall be substituted, namely:- ‘‘2. Appendix A, Service Concession Arrangements, contained in Ind AS 11, Construction Contracts.’’. 10. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 109”, (i) in paragraph 2.1, for item (j), the following item shall be substituted, namely:- ‘‘(j) rights and obligations within the scope of Ind AS 11, Construction Contracts, and Ind AS 18, Revenue, that are financial instruments, except for those that Ind AS 11 and Ind AS 18 specify are accounted for in accordance with this Standard. ’’; (ii) for paragraph 2.2, the following paragraph shall be substituted, namely:- ‘‘2.2 The impairment requirements of this Standard shall be applied to those rights that Ind AS 11 and Ind AS 18 specify are accounted for in accordance with this Standard for the purposes of recognising impairment gains or losses. ’’; (iii) in paragraph 4.2.1, in item (c), for sub-item(ii), the following sub-item shall be substituted, namely:- ‘‘(ii) the amount initially recognised (see paragraph 5.1.1) less, when appropriate, the cumulative amount of income recognised in accordance with the principles of Ind AS 18.’’; (iv) in paragraph 4.2.1, in item (d), for sub-item(ii), the following sub-item shall be substituted, namely:- ‘‘(ii) the amount initially recognised (see paragraph 5.1.1) less, when appropriate, the cumulative amount of income recognised in accordance with the principles of Ind AS 18. ’’; (v) for paragraph 5.1.1, the following paragraph shall be substituted, namely:- ‘‘5.1.1. At initial recognition, an entity shall measure a financial asset or financial liability at its fair value plus or minus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability. ’’; (vi) paragraph 5.1.3 shall be omitted*, * Refer Appendix 1 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 53 (vii) for paragraph 5.5.1, the following paragraph shall be substituted, namely:- ‘‘5.5.1 An entity shall recognise a loss allowance for expected credit losses on a financial asset that is measured in accordance with paragraphs 4.1.2 or 4.1.2A, a lease receivable, a loan commitment and a financial guarantee contract to which the impairment requirements apply in accordance with paragraphs 2.1(g), 4.2.1(c) or 4.2.1(d). ’’; (viii) for paragraph 5.5.15, the following paragraph shall be substituted, namely:- ‘‘5.5.15 Despite paragraphs 5.5.3 and 5.5.5, an entity shall always measure the loss allowance at an amount equal to lifetime expected credit losses for: (a) trade receivables or any contractual right to receive cash or another financial asset that result from transactions that are within the scope of Ind AS 11 and Ind AS 18. (b) lease receivables that result from transactions that are within the scope of Ind AS 17, if the entity chooses as its accounting policy to measure the loss allowance at an amount equal to lifetime expected credit losses. That accounting policy shall be applied to all lease receivables but may be applied separately to finance and operating lease receivables. ’’; (ix) in Appendix A,- (a) the definition of ‘contract assets’ shall be omitted. (b) for the last paragraph, the following paragraph shall be substituted, namely:- ‘‘ The following terms are defined in paragraph 11 of Ind AS 32, Appendix A of Ind AS 107 or Appendix A of Ind AS 113 and are used in this Standard with the meanings specified in Ind AS 32, Ind AS 107 or Ind AS 113: (a) credit risk;1 (b) equity instrument; (c) fair value; (d) financial asset; (e) financial instrument; (f) financial liability .’’; (x) in Appendix B, (a) for paragraph B2.2, the following paragraph shall be substituted, namely:- ‘‘B2.2 This Standard does not change the requirements relating to royalty agreements based on the volume of sales or service revenues that are accounted for under Ind AS 18, Revenue. ’’; (b) in paragraph B2.5, in item (a), for sub-item(ii), the following sub-item shall be substituted, namely:- ‘‘(ii) the amount initially recognised less, when appropriate, the cumulative amount of income recognised in accordance with Ind AS 18 (see paragraph 4.2.1(c)). ’’; (c) in paragraph B2.5, for item (c), the following item shall be substituted, namely:- ‘‘(c) If a financial guarantee contract was issued in connection with the sale of goods, the issuer applies Ind AS 18 in determining when it recognises the revenue from the guarantee and from the sale of goods. ’’; 1This term (as defined in Ind AS107) is used in the requirements for presenting the effects of changes in credit risk on liabilities designated as at fair value through profit or loss (see paragraph 5.7.7). 54 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (d) in paragraph B3.2.13, for item (a), the following item shall be substituted, namely:- ‘‘(a) If a guarantee provided by an entity to pay for default losses on a transferred asset prevents the transferred asset from being derecognised to the extent of the continuing involvement, the transferred asset at the date of the transfer is measured at the lower of (i) the carrying amount of the asset and (ii) the maximum amount of the consideration received in the transfer that the entity could be required to repay (‘the guarantee amount’). The associated liability is initially measured at the guarantee amount plus the fair value of the guarantee (which is normally the consideration received for the guarantee). Subsequently, the initial fair value of the guarantee is recognised in profit or loss on a time proportion basis (see Ind AS 18) and the carrying value of the asset is reduced by any loss allowance.’’; (e) for paragraph B5.4.3, the following paragraph shall be substituted namely:- ‘‘B5.4.3 Fees that are not an integral part of the effective interest rate of a financial instrument and are accounted for in accordance with Ind AS 18 include: (a) fees charged for servicing a loan; (b) commitment fees to originate a loan when the loan commitment is not measured in accordance with paragraph 4.2.1(a) and it is unlikely that a specific lending arrangement will be entered into; and (c) loan syndication fees received by an entity that arranges a loan and retains no part of the loan package for itself (or retains a part at the same effective interest rate for comparable risk as other participants).’’; (xi) in Appendix E, for paragraph 2, the following paragraph shall be substituted namely:- ‘‘2. Appendix A, Service Concession Arrangements contained in Ind AS 11, Construction Contracts. ’’; (xii) in Appendix 1, after paragraph 2, the following paragraph shall be inserted namely:- ‘‘3. Following paragraphs deal with Ind AS 115, Revenue from Contracts with Customers. As Ind AS 115 is not yet effective, these paragraphs have not been included in this standard. However, in order to maintain consistency with paragraph numbers of IFRS 9, the paragraph numbers are retained in Ind AS 109: (i) Paragraph 5.1.3 (ii) 5.5.15 (a)(i) (iii) 5.2.15(a)(ii) ’’; 11. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “ Indian Accounting Standard (Ind AS) 110”,- (i) in paragraph 4, in item (a), for sub-item (iv), the following sub-item shall be substituted, namely:- ‘‘(iv) its ultimate or any intermediate parent produces financial statements that are available for public use and comply with Ind ASs, in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with this Ind AS. ’’; (ii) in paragraph 4, item (b), shall be omitted*; (iii) in paragraph 4, item (c), shall be omitted*; (iv) after paragraph 4, the following paragraphs shall be inserted, namely:- ‘‘4A This Ind AS does not apply to post-employment benefit plans or other long-term employee benefit plans to which Ind AS 19, Employee Benefits, applies. 4B A parent that is an investment entity shall not present consolidated financial statements if it is required, in accordance with paragraph 31 of this Ind AS, to measure all of its subsidiaries at fair value through profit or loss.’’; (v) for paragraph 32 , the following paragraph shall be substituted, namely:- * Refer Appendix 1 * Refer Appendix 1 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 55 ‘‘32. Notwithstanding the requirement in paragraph 31, if an investment entity has a subsidiary that is not itself an investment entity and whose main purpose and activities are providing services that relate to the investment entity’s investment activities (see paragraphs B85C–B85E), it shall consolidate that subsidiary in accordance with paragraphs 19–26 of this Ind AS and apply the requirements of Ind AS 103 to the acquisition of any such subsidiary.’’; (vi) In Appendix B,- (a) for paragraph B85C, the following paragraph shall be substituted, namely:- ‘‘B85C An investment entity may provide investment-related services (eg investment advisory services, investment management, investment support and administrative services), either directly or through a subsidiary, to third parties as well as to its investors, even if those activities are substantial to the entity, subject to the entity continuing to meet the definition of an investment entity.’’; (b) for paragraph B85E, the following paragraph shall be substituted namely:- ‘‘B85E If an investment entity has a subsidiary that is not itself an investment entity and whose main purpose and activities are providing investment-related services or activities that relate to the investment entity’s investment activities, such as those described in paragraphs B85C–B85D, to the entity or other parties, it shall consolidate that subsidiary in accordance with paragraph 32. If the subsidiary that provides the investment-related services or activities is itself an investment entity, the investment entity parent shall measure that subsidiary at fair value through profit or loss in accordance with paragraph 31.’’; (vii) in Appendix 1, after paragraph 3, following paragraph shall be inserted, namely:- ‘‘4. Following paragraph numbers appear as ‘Deleted’ in IFRS 10. In order to maintain consistency with paragraph numbers of IFRS 10, the paragraph numbers are retained in Ind AS 110: (i) Paragraph 4(b) (ii) Paragraph 4(c)’’. 12. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 112”, in paragraph 6, for item (b), the following item shall be substituted, namely:- ‘‘(b) an entity’s separate financial statements to which Ind AS 27, Separate Financial Statements, applies. However: (i) if an entity has interests in unconsolidated structured entities and prepares separate financial statements as its only financial statements, it shall apply the requirements in paragraphs 24–31 when preparing those separate financial statements. (ii) an investment entity that prepares financial statements in which all of its subsidiaries are measured at fair value through profit or loss in accordance with paragraph 31 of Ind AS 110 shall present the disclosures relating to investment entities required by this Ind AS.’’. 13. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, Indian Accounting Standard (Ind AS) 115 shall be omitted. 14. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 1”, (i) in paragraph 10, for following item(e), the following item shall be substituted namely:- ‘‘(e) notes, comprising significant accounting policies and other explanatory information;’’; (ii) after paragraph 30, following paragraph shall be inserted, namely:- ‘‘30A When applying this and other Ind ASs an entity shall decide, taking into consideration all relevant facts and circumstances, how it aggregates information in the financial statements, which include the notes. An entity shall not reduce the understandability of its financial statements by 56 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] obscuring material information with immaterial information or by aggregating material items that have different natures or functions.’’; (iii) for paragraph 31, the following paragraph shall be substituted, namely:- ‘‘31 Some Ind ASs specify information that is required to be included in the financial statements, which include the notes. An entity need not provide a specific disclosure required by an Ind AS if the information resulting from that disclosure is not material except when required by law. This is the case even if the Ind AS contains a list of specific requirements or describes them as minimum requirements. An entity shall also consider whether to provide additional disclosures when compliance with the specific requirements in Ind AS is insufficient to enable users of financial statements to understand the impact of particular transactions, other events and conditions on the entity’s financial position and financial performance.’’; (iv) for paragraph 34, the following paragraph shall be substituted, namely:- ‘‘34 Ind AS 18, Revenue, defines revenue and requires an entity to measure it at the fair value of the consideration received or receivable, taking into account the amount of any trade discounts and volume rebates the entity allows. An entity undertakes, in the course of its ordinary activities, other transactions that do not generate revenue but are incidental to the main revenue-generating activities. An entity presents the results of such transactions, when this presentation reflects the substance of the transaction or other event, by netting any income with related expenses arising on the same transaction. For example: (a) an entity presents gains and losses on the disposal of non-current assets, including investments and operating assets, by deducting from the proceeds on disposal the carrying amount of the asset and related selling expenses; and (b) an entity may net expenditure related to a provision that is recognised in accordance with Ind AS 37, Provisions, Contingent Liabilities and Contingent Assets, and reimbursed under a contractual arrangement with a third party (for example, a supplier’s warranty agreement) against the related reimbursement. ’’; (v) in paragraph 54, for the opening paragraph opening with ‘As a minimum, the’ and ending with ‘following amounts:’, the following paragraph shall be substituted, namely:- ‘‘54 The balance sheet shall include line items that present the following amounts:’’; (vi) for paragraph 55, the following paragraph shall be substituted, namely:- ‘‘55 An entity shall present additional line items (including by disaggregating the line items listed in paragraph 54), headings and subtotals in the balance sheet when such presentation is relevant to an understanding of the entity’s financial position.’’; (vii) after paragraph 55, the following paragraph shall be inserted, namely:- ‘‘55A When an entity presents subtotals in accordance with paragraph 55, those subtotals shall: (a) be comprised of line items made up of amounts recognised and measured in accordance with Ind AS; (b) be presented and labelled in a manner that makes the line items that constitute the subtotal clear and understandable; (c) be consistent from period to period, in accordance with paragraph 45; and (d) not be displayed with more prominence than the subtotals and totals required in Ind AS for the balance sheet.’’; (viii) for paragraph 82A, the following paragraph shall be substituted, namely:- ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 57 ‘‘82A The other comprehensive income section shall present line items for the amounts for the period of: (a) items of other comprehensive income (excluding amounts in paragraph (b)), classified by nature and grouped into those that, in accordance with other Ind ASs: (i) will not be reclassified subsequently to profit or loss; and (ii) will be reclassified subsequently to profit or loss when specific conditions are met. (b) the share of the other comprehensive income of associates and joint ventures accounted for using the equity method, separated into the share of items that, in accordance with other Ind ASs: (i) will not be reclassified subsequently to profit or loss; and (ii) will be reclassified subsequently to profit or loss when specific conditions are met.’’; (ix) for paragraph 85, the following paragraph shall be substituted, namely:- ‘‘85 An entity shall present additional line items (including by disaggregating the line items listed in paragraph 82), headings and subtotals in the statement of profit and loss, when such presentation is relevant to an understanding of the entity’s financial performance.’’; (x) after paragraph 85, the following paragraphs shall be inserted, namely:- ‘‘85A When an entity presents subtotals in accordance with paragraph 85, those subtotals shall: (a) be comprised of line items made up of amounts recognised and measured in accordance with Ind AS; (b) be presented and labelled in a manner that makes the line items that constitute the subtotal clear and understandable; (c) be consistent from period to period, in accordance with paragraph 45; and (d) not be displayed with more prominence than the subtotals and totals required in Ind AS for the statement of profit and loss. 85B An entity shall present the line items in the statement of profit and loss that reconcile any subtotals presented in accordance with paragraph 85 with the subtotals or totals required in Ind AS for such statement.’’; (xi) for paragraph 113, the following paragraph shall be substituted, namely:- ‘‘113 An entity shall present notes in a systematic manner. In determining a systematic manner, the entity shall consider the effect on the understandability and comparability of its financial statements. An entity shall cross-reference each item in the balance sheet and in the statement of profit and loss, and in the statements of changes in equity and of cash flows to any related information in the notes.’’; (xii) for paragraph 114, the following paragraph shall be substituted, namely:- ‘‘114 Examples of systematic ordering or grouping of the notes include: (a) giving prominence to the areas of its activities that the entity considers to be most relevant to an understanding of its financial performance and financial position, such as grouping together information about particular operating activities; (b) grouping together information about items measured similarly such as assets measured at fair value; or (c) following the order of the line items in the statement of profit and loss and the balance sheet, such as: (i) statement of compliance with Ind ASs (see paragraph 16); (ii) significant accounting policies applied (see paragraph 117); (iii) supporting information for items presented in the balance sheet and in the statement 58 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] of profit and loss, and in the statements of changes in equity and of cash flows, in the order in which each statement and each line item is presented; and (iv) other disclosures, including: (1) contingent liabilities (see Ind AS 37) and unrecognised contractual commitments; and (2) non-financial disclosures, eg the entity’s financial risk management objectives and policies (see Ind AS 107).’’; (xiii) paragraph 115 shall be omitted*; (xiv) for paragraph 117, the following paragraph shall be substituted, namely:- ‘‘117 An entity shall disclose its significant accounting policies comprising: (a) the measurement basis (or bases) used in preparing the financial statements; and (b) the other accounting policies used that are relevant to an understanding of the financial statements.’’; (xv) for paragraph 119, the following paragraph shall be substituted, namely:- ‘‘119 In deciding whether a particular accounting policy should be disclosed, management considers whether disclosure would assist users in understanding how transactions, other events and conditions are reflected in reported financial performance and financial position. Each entity considers the nature of its operations and the policies that the users of its financial statements w o ul d expect to be disclosed for that type of entity. Disclosure of particular accounting policies is especially useful to users when those policies are selected from alternatives allowed in Ind ASs. An example is disclosure of a regular way purchase or sale of financial assets using either trade date accounting or settlement date accounting (see Ind AS 109, Financial Instruments). Some Ind ASs specifically require disclosure of particular accounting policies, including choices made by management between different policies they allow. For example, Ind AS 16 requires disclosure of the measurement bases used for classes of property, plant and equipment.’’; (xvi) paragraph 120 shall be omitted*; (xvii) for paragraph 122, the following shall be substituted, namely:- ‘‘122 An entity shall disclose, along with its significant accounting policies or other notes, the judgements, apart from those involving estimations (see paragraph 125), that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.’’; (xviii) in Appendix 1, for paragraph 6, following paragraph shall be substituted, namely:- ‘‘6. Following paragraph numbers appear as ‘Deleted’ in IAS 1. In order to maintain consistency with paragraph numbers of IAS 1, the paragraph numbers are retained in Ind AS 1. (i) paragraph 12 (ii) paragraphs 39-40 (iii) paragraph 81 (iv) paragraph 82(e) (v) paragraphs 82(f)-(i) (vi) paragraphs 83-84 (vii) paragraph 106(c) * Refer Appendix 1 * Refer Appendix 1 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 59 (viii) paragraph 123(a) (ix) paragraph 115 (x) paragraph 120’’; 15. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 2”, - (i) in paragraph 2, for item (a), the following item shall be substituted, namely:- ‘‘(a) work in progress arising under construction contracts, including directly related service contracts (see Ind AS 11, Construction Contracts);’’; (ii) for paragraph 8, the following paragraph shall be substituted, namely:- ‘‘8. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. In the case of a service provider, inventories include the costs of the service, as described in paragraph 19, for which the entity has not yet recognised the related revenue (see Ind AS 18, Revenue). ’’; (iii) for paragraph 19, the following paragraph shall be substituted, namely:- ‘‘19. To the extent that service providers have inventories, they measure them at the costs of their production. These costs consist primarily of the labour and other costs of personnel directly engaged in providing the service, including supervisory personnel, and attributable overheads. Labour and other costs relating to sales and general administrative personnel are not included but are recognised as expenses in the period in which they are incurred. The cost of inventories of a service provider does not include profit margins or non-attributable overheads that are often factored into prices charged by service providers.’’; (iv) for paragraph 29, the following paragraph shall be substituted, namely:- ‘‘29. Inventories are usually written down to net realisable value item by item. In some circumstances, however, it may be appropriate to group similar or related items. This may be the case with items of inventory relating to the same product line that have similar purposes or end uses, are produced and marketed in the same geographical area, and cannot be practicably evaluated separately from other items in that product line. It is not appropriate to write inventories down on the basis of a classification of inventory, for example, finished goods, or all the inventories in a particular operating segment. Service providers generally accumulate costs in respect of each service for which a separate selling price is charged. Therefore, each such service is treated as a separate item. ’’; (v) for paragraph 37, the following paragraph shall be substituted, namely:- ‘‘37. Information about the carrying amounts held in different classifications of inventories and the extent of the changes in these assets is useful to financial statement users. Common classifications of inventories are merchandise, production supplies, materials, work in progress and finished goods. The inventories of a service provider may be described as work in progress. ’’; (vi) in Appendix 1, paragraph 2 shall be omitted. 16. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, after Indian Accounting Standard (Ind AS) 10, the following Indian Accounting Standard shall be inserted, namely:- ‘‘Indian Accounting Standard (Ind AS) 11 Construction Contracts (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) 60 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Objective The objective of this Standard is to prescribe the accounting treatment of revenue and costs associated with construction contracts. Because of the nature of the activity undertaken in construction contracts, the date at which the contract activity is entered into and the date when the activity is completed usually fall into different accounting periods. Therefore, the primary issue in accounting for construction contracts is the allocation of contract revenue and contract costs to the accounting periods in which construction work is performed. This Standard uses the recognition criteria established in the Framework for the Preparation and Presentation of Financial Statements issued by the Institute of Chartered Accountants of India to determine when contract revenue and contract costs should be recognised as revenue and expenses in the statement of profit and loss. It also provides practical guidance on the application of these criteria. Scope 1. This Standard shall be applied in accounting for construction contracts in the financial statements of contractors. 1A The impairment of any contractual right to receive cash or another financial asset arising from this Standard shall be dealt in accordance with Ind AS 109, Financial Instruments. 2. * Definitions 3. The following terms are used in this Standard with the meanings specified: A construction contract is a contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. A fixed price contract is a construction contract in which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses. A cost plus contract is a construction contract in which the contractor is reimbursed for allowable or otherwise defined costs, plus a percentage of these costs or a fixed fee. 4. A construction contract may be negotiated for the construction of a single asset such as a bridge, building, dam, pipeline, road, ship or tunnel. A construction contract may also deal with the construction of a number of assets which are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use; examples of such contracts include those for the construction of refineries and other complex pieces of plant or equipment. 5. For the purposes of this Standard, construction contracts include: (a) contracts for the rendering of services which are directly related to the construction of the asset, for example, those for the services of project managers and architects; and (b) contracts for the destruction or restoration of assets, and the restoration of the environment following the demolition of assets. 6. Construction contracts are formulated in a number of ways which, for the purposes of this Standard, are classified as fixed price contracts and cost plus contracts. Some construction contracts may contain characteristics of both a fixed price contract and a cost plus contract, for example in the case of a cost plus contract with an agreed maximum price. In such circumstances, a contractor needs to consider all the conditions in paragraphs 23 and 24 in order to determine when to recognise contract revenue and expenses. Combining and segmenting construction contracts 7. The requirements of this Standard are usually applied separately to each construction contract. However, in certain circumstances, it is necessary to apply the Standard to the separately identifiable components of a single contract or to a group of contracts together in order to reflect the substance of a contract or a group of contracts. 8. When a contract covers a number of assets, the construction of each asset shall be treated as a separate construction contract when: (a) separate proposals have been submitted for each asset; (b) each asset has been subject to separate negotiation and the contractor and customer have been able to accept or reject that part of the contract relating to each asset; and (c) the costs and revenues of each asset can be identified. * Refer Appendix 1 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 61 9. A group of contracts, whether with a single customer or with several customers, shall be treated as a single construction contract when: (a) the group of contracts is negotiated as a single package; (b) the contracts are so closely interrelated that they are, in effect, part of a single project with an overall profit margin; and (c) the contracts are performed concurrently or in a continuous sequence. 10. A contract may provide for the construction of an additional asset at the option of the customer or may be amended to include the construction of an additional asset. The construction of the additional asset shall be treated as a separate construction contract when: (a) the asset differs significantly in design, technology or function from the asset or assets covered by the original contract; or (b) the price of the asset is negotiated without regard to the original contract price. Contract revenue 11. Contract revenue shall comprise: (a) the initial amount of revenue agreed in the contract; and (b) variations in contract work, claims and incentive payments: (i) to the extent that it is probable that they will result in revenue; and (ii) they are capable of being reliably measured. 12. Contract revenue is measured at the fair value of the consideration received or receivable. The measurement of contract revenue is affected by a variety of uncertainties that depend on the outcome of future events. The estimates often need to be revised as events occur and uncertainties are resolved. Therefore, the amount of contract revenue may increase or decrease from one period to the next. For example: (a) a contractor and a customer may agree variations or claims that increase or decrease contract revenue in a period subsequent to that in which the contract was initially agreed; (b) the amount of revenue agreed in a fixed price contract may increase as a result of cost escalation clauses; (c) the amount of contract revenue may decrease as a result of penalties arising from delays caused by the contractor in the completion of the contract; or (d) when a fixed price contract involves a fixed price per unit of output, contract revenue increases as the number of units is increased. 13. A variation is an instruction by the customer for a change in the scope of the work to be performed under the contract. A variation may lead to an increase or a decrease in contract revenue. Examples of variations are changes in the specifications or design of the asset and changes in the duration of the contract. A variation is included in contract revenue when: (a) it is probable that the customer will approve the variation and the amount of revenue arising from the variation; and (b) the amount of revenue can be reliably measured. 14. A claim is an amount that the contractor seeks to collect from the customer or another party as reimbursement for costs not included in the contract price. A claim may arise from, for example, customer caused delays, errors in specifications or design, and disputed variations in contract work. The measurement of the amounts of revenue arising from claims is subject to a high level of uncertainty and often depends on the outcome of negotiations. Therefore, claims are included in contract revenue only when: (a) negotiations have reached an advanced stage such that it is probable that the customer will accept the claim; and (b) the amount that it is probable will be accepted by the customer can be measured reliably. 15. Incentive payments are additional amounts paid to the contractor if specified performance standards are met or exceeded. For example, a contract may allow for an incentive payment to the contractor for early completion of the contract. Incentive payments are included in contract revenue when: (a) the contract is sufficiently advanced that it is probable that the specified performance standards will be met or exceeded; and (b) the amount of the incentive payment can be measured reliably. 62 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Contract costs 16. Contract costs shall comprise: (a) costs that relate directly to the specific contract; (b) costs that are attributable to contract activity in general and can be allocated to the contract; and (c) such other costs as are specifically chargeable to the customer under the terms of the contract. 17. Costs that relate directly to a specific contract include: (a) site labour costs, including site supervision; (b) costs of materials used in construction; (c) depreciation of plant and equipment used on the contract; (d) costs of moving plant, equipment and materials to and from the contract site; (e) costs of hiring plant and equipment; (f) costs of design and technical assistance that is directly related to the contract; (g) the estimated costs of rectification and guarantee work, including expected warranty costs; and (h) claims from third parties. These costs may be reduced by any incidental income that is not included in contract revenue, for example income from the sale of surplus materials and the disposal of plant and equipment at the end of the contract. 18. Costs that may be attributable to contract activity in general and can be allocated to specific contracts include: (a) insurance; (b) costs of design and technical assistance that are not directly related to a specific contract; and (c) construction overheads. Such costs are allocated using methods that are systematic and rational and are applied consistently to all costs having similar characteristics. The allocation is based on the normal level of construction activity. Construction overheads include costs such as the preparation and processing of construction personnel payroll. Costs that may be attributable to contract activity in general and can be allocated to specific contracts also include borrowing costs. 19. Costs that are specifically chargeable to the customer under the terms of the contract may include some general administration costs and development costs for which reimbursement is specified in the terms of the contract. 20. Costs that cannot be attributed to contract activity or cannot be allocated to a contract are excluded from the costs of a construction contract. Such costs include: (a) general administration costs for which reimbursement is not specified in the contract; (b) selling costs; (c) research and development costs for which reimbursement is not specified in the contract; and (d) depreciation of idle plant and equipment that is not used on a particular contract. 21. Contract costs include the costs attributable to a contract for the period from the date of securing the contract to the final completion of the contract. However, costs that relate directly to a contract and are incurred in securing the contract are also included as part of the contract costs if they can be separately identified and measured reliably and it is probable that the contract will be obtained. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs when the contract is obtained in a subsequent period. Recognition of contract revenue and expenses 22. When the outcome of a construction contract can be estimated reliably, contract revenue and contract costs associated with the construction contract shall be recognised as revenue and expenses respectively by reference to the stage of completion of the contract activity at the end of the reporting period. An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36. ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 63 23. In the case of a fixed price contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) total contract revenue can be measured reliably; (b) it is probable that the economic benefits associated with the contract will flow to the entity; (c) both the contract costs to complete the contract and the stage of contract completion at the end of the reporting period can be measured reliably; and (d) the contract costs attributable to the contract can be clearly identified and measured reliably so that actual contract costs incurred can be compared with prior estimates. 24. In the case of a cost plus contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) it is probable that the economic benefits associated with the contract will flow to the entity; and (b) the contract costs attributable to the contract, whether or not specifically reimbursable, can be clearly identified and measured reliably. 25. The recognition of revenue and expenses by reference to the stage of completion of a contract is often referred to as the percentage of completion method. Under this method, contract revenue is matched with the contract costs incurred in reaching the stage of completion, resulting in the reporting of revenue, expenses and profit which can be attributed to the proportion of work completed. This method provides useful information on the extent of contract activity and performance during a period. 26. Under the percentage of completion method, contract revenue is recognised as revenue in profit or loss in the accounting periods in which the work is performed. Contract costs are usually recognised as an expense in profit or loss in the accounting periods in which the work to which they relate is performed. However, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36. 27. A contractor may have incurred contract costs that relate to future activity on the contract. Such contract costs are recognised as an asset provided it is probable that they will be recovered. Such costs represent an amount due from the customer and are often classified as contract work in progress. 28. The outcome of a construction contract can only be estimated reliably when it is probable that the economic benefits associated with the contract will flow to the entity. However, when an uncertainty arises about the collectibility of an amount already included in contract revenue, and already recognised in profit or loss, the uncollectible amount or the amount in respect of which recovery has ceased to be probable is recognised as an expense rather than as an adjustment of the amount of contract revenue. 29. An entity is generally able to make reliable estimates after it has agreed to a contract which establishes: (a) each party’s enforceable rights regarding the asset to be constructed; (b) the consideration to be exchanged; and (c) the manner and terms of settlement. It is also usually necessary for the entity to have an effective internal financial budgeting and reporting system. The entity reviews and, when necessary, revises the estimates of contract revenue and contract costs as the contract progresses. The need for such revisions does not necessarily indicate that the outcome of the contract cannot be estimated reliably. 30. The stage of completion of a contract may be determined in a variety of ways. The entity uses the method that measures reliably the work performed. Depending on the nature of the contract, the methods may include: (a) the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs; (b) surveys of work performed; or (c) completion of a physical proportion of the contract work. Progress payments and advances received from customers often do not reflect the work performed. 31. When the stage of completion is determined by reference to the contract costs incurred to date, only those contract costs that reflect work performed are included in costs incurred to date. Examples of contract costs which are excluded are: 64 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (a) contract costs that relate to future activity on the contract, such as costs of materials that have been delivered to a contract site or set aside for use in a contract but not yet installed, used or applied during contract performance, unless the materials have been made specially for the contract; and (b) payments made to subcontractors in advance of work performed under the subcontract. 32. When the outcome of a construction contract cannot be estimated reliably: (a) revenue shall be recognised only to the extent of contract costs incurred that it is probable will be recoverable; and (b) contract costs shall be recognised as an expense in the period in which they are incurred. An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36. 33. During the early stages of a contract it is often the case that the outcome of the contract cannot be estimated reliably. Nevertheless, it may be probable that the entity will recover the contract costs incurred. Therefore, contract revenue is recognised only to the extent of costs incurred that are expected to be recoverable. As the outcome of the contract cannot be estimated reliably, no profit is recognised. However, even though the outcome of the contract cannot be estimated reliably, it may be probable that total contract costs will exceed total contract revenues. In such cases, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36. 34. Contract costs that are not probable of being recovered are recognised as an expense immediately. Examples of circumstances in which the recoverability of contract costs incurred may not be probable and in which contract costs may need to be recognised as an expense immediately include contracts: (a) that are not fully enforceable, ie their validity is seriously in question; (b) the completion of which is subject to the outcome of pending litigation or legislation; (c) relating to properties that are likely to be condemned or expropriated; (d) where the customer is unable to meet its obligations; or (e) where the contractor is unable to complete the contract or otherwise meet its obligations under the contract. 35. When the uncertainties that prevented the outcome of the contract being estimated reliably no longer exist, revenue and expenses associated with the construction contract shall be recognised in accordance with paragraph 22 rather than in accordance with paragraph 32. Recognition of expected losses 36. When it is probable that total contract costs will exceed total contract revenue, the expected loss shall be recognised as an expense immediately. 37. The amount of such a loss is determined irrespective of: (a) whether work has commenced on the contract; (b) the stage of completion of contract activity; or (c) the amount of profits expected to arise on other contracts which are not treated as a single construction contract in accordance with paragraph 9. Changes in estimates 38. The percentage of completion method is applied on a cumulative basis in each accounting period to the current estimates of contract revenue and contract costs. Therefore, the effect of a change in the estimate of contract revenue or contract costs, or the effect of a change in the estimate of the outcome of a contract, is accounted for as a change in accounting estimate (see Ind AS 8, Accounting Policies, Changes in Accounting Estimates and Errors). The changed estimates are used in the determination of the amount of revenue and expenses recognised in profit or loss in the period in which the change is made and in subsequent periods. Disclosure 39. An entity shall disclose: (a) the amount of contract revenue recognised as revenue in the period; (b) the methods used to determine the contract revenue recognised in the period; and (c) the methods used to determine the stage of completion of contracts in progress. 40. An entity shall disclose each of the following for contracts in progress at the end of the reporting period: ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 65 (a) the aggregate amount of costs incurred and recognised profits (less recognised losses) to date; (b) the amount of advances received; and (c) the amount of retentions. 41. Retentions are amounts of progress billings that are not paid until the satisfaction of conditions specified in the contract for the payment of such amounts or until defects have been rectified. Progress billings are amounts billed for work performed on a contract whether or not they have been paid by the customer. Advances are amounts received by the contractor before the related work is performed. 42. An entity shall present: (a) the gross amount due from customers for contract work as an asset; and (b) the gross amount due to customers for contract work as a liability. 43. The gross amount due from customers for contract work is the net amount of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings. 44. The gross amount due to customers for contract work is the net amount of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses). 45. An entity discloses any contingent liabilities and contingent assets in accordance with Ind AS 37, Provisions, Contingent Liabilities and Contingent Assets. Contingent liabilities and contingent assets may arise from such items as warranty costs, claims, penalties or possible losses. Appendix A Service Concession Arrangements This Appendix is an integral part of Indian Accounting Standard (Ind AS) Background 1 Infrastructure for public services—such as roads, bridges, tunnels, prisons, hospitals, airports, water distribution facilities, energy supply and telecommunication networks—has traditionally been constructed, operated and maintained by the public sector and financed through public budget appropriation. 2 In recent times, governments have introduced contractual service arrangements to attract private sector participation in the development, financing, operation and maintenance of such infrastructure. The infrastructure may already exist, or may be constructed during the period of the service arrangement. An arrangement within the scope of this Appendix typically involves a private sector entity (an operator) constructing the infrastructure used to provide the public service or upgrading it (for example, by increasing its capacity) and operating and maintaining that infrastructure for a specified period of time. The operator is paid for its services over the period of the arrangement. The arrangement is governed by a contract that sets out performance standards, mechanisms for adjusting prices, and arrangements for arbitrating disputes. Such an arrangement is often described as a ‘build-operate-transfer’, a ‘rehabilitate-operate-transfer’ or a ‘public-to-private’ service concession arrangement. 3 A feature of these service arrangements is the public service nature of the obligation undertaken by the operator. Public policy is for the services related to the infrastructure to be provided to the public, irrespective of the identity of the party that operates the services. The service arrangement contractually obliges the operator to provide the services to the public on behalf of the public sector entity. Other common features are: (a) the party that grants the service arrangement (the grantor) is a public sector entity, including a governmental body, or a private sector entity to which the responsibility for the service has been devolved. (b) the operator is responsible for at least some of the management of the infrastructure and related services and does not merely act as an agent on behalf of the grantor. (c) the contract sets the initial prices to be levied by the operator and regulates price revisions over the period of the service arrangement. (d) the operator is obliged to hand over the infrastructure to the grantor in a specified condition at the end of the period of the arrangement, for little or no incremental consideration, irrespective of which party initially financed it. Scope 66 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 4 This Appendix gives guidance on the accounting by operators for public-to-private service concession arrangements 5 This Appendix applies to public-to-private service concession arrangements if: (a) the grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them, and at what price; and (b) the grantor controls—through ownership, beneficial entitlement or otherwise—any significant residual interest in the infrastructure at the end of the term of the arrangement. 6. Infrastructure used in a public-to-private service concession arrangement for its entire useful life (whole of life assets) is within the scope of this Appendix if the conditions in paragraph 5(a) of this Appendix are met. Paragraphs AG1–AG8 of the Application Guidance of this Appendix provide guidance on determining whether, and to what extent, public-to-private service concession arrangements are within the scope of this Appendix. 7 This Appendix applies to both: (a) infrastructure that the operator constructs or acquires from a third party for the purpose of the service arrangement; and (b) existing infrastructure to which the grantor gives the operator access for the purpose of the service arrangement. 8 This Appendix does not specify the accounting for infrastructure that was held and recognised as property, plant and equipment by the operator before entering the service arrangement. The derecognition requirements of Indian Accounting Standards (as set out in Ind AS 16 ) apply to such infrastructure. 9 This Appendix does not specify the accounting by grantors. Issues 10 This Appendix sets out general principles on recognising and measuring the obligations and related rights in service concession arrangements. Requirements for disclosing information about service concession arrangements are in Appendix B to this Indian Accounting Standard. The issues addressed in this Appendix are: (a) treatment of the operator’s rights over the infrastructure; (b) recognition and measurement of arrangement consideration; (c) construction or upgrade services; (d) operation services; (e) borrowing costs; (f) subsequent accounting treatment of a financial asset and an intangible asset; and (g) items provided to the operator by the grantor. Accounting Principles Treatment of the operator’s rights over the infrastructure 11 Infrastructure within the scope of this Appendix shall not be recognised as property, plant and equipment of the operator because the contractual service arrangement does not convey the right to control the use of the public service infrastructure to the operator. The operator has access to operate the infrastructure to provide the public service on behalf of the grantor in accordance with the terms specified in the contract. Recognition and measurement of arrangement consideration 12 Under the terms of contractual arrangements within the scope of this Appendix, the operator acts as a service provider. The operator constructs or upgrades infrastructure (construction or upgrade services) used to provide a public service and operates and maintains that infrastructure (operation services) for a specified period of time. 13 The operator shall recognise and measure revenue in accordance with Ind AS 11 and Ind AS 18 for the services it performs. If the operator performs more than one service (ie construction or upgrade services and operation services) under a single contract or arrangement, consideration received or receivable shall be allocated by reference to the relative fair values of the services delivered, when the amounts are separately identifiable. The nature of the consideration determines its subsequent accounting treatment. The subsequent accounting for consideration received as a financial asset and as an intangible asset is detailed in paragraphs 23–26 below. Construction or upgrade services 14 The operator shall account for revenue and costs relating to construction or upgrade services in accordance with this standard. Consideration given by the grantor to the operator 15 If the operator provides construction or upgrade services the consideration received or receivable by the operator shall be recognized at its fair value. The consideration may be rights to: (a) a financial asset, or (b) an intangible asset. ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 67 16 The operator shall recognise a financial asset to the extent that it has an unconditional contractual right to receive cash or another financial asset from or at the direction of the grantor for the construction services; the grantor has little, if any, discretion to avoid payment, usually because the agreement is enforceable by law. The operator has an unconditional right to receive cash if the grantor contractually guarantees to pay the operator (a) specified or determinable amounts or (b) the shortfall, if any, between amounts received from users of the public service and specified or determinable amounts, even if payment is contingent on the operator ensuring that the infrastructure meets specified quality or efficiency requirements. 17 The operator shall recognise an intangible asset to the extent that it receives a right (a licence) to charge users of the public service. A right to charge users of the public service is not an unconditional right to receive cash because the amounts are contingent on the extent that the public uses the service. 18 If the operator is paid for the construction services partly by a financial asset and partly by an intangible asset it is necessary to account separately for each component of the operator’s consideration. The consideration received or receivable for both components shall be recognised initially at the fair value of the consideration received or receivable. 19 The nature of the consideration given by the grantor to the operator shall be determined by reference to the contract terms and, when it exists, relevant contract law. Operation services 20 The operator shall account for revenue and costs relating to operation services in accordance with Ind AS 18. Contractual obligations to restore the infrastructure to a specified level of serviceability 21 The operator may have contractual obligations it must fulfil as a condition of its licence (a) to maintain the infrastructure to a specified level of serviceability or (b) to restore the infrastructure to a specified condition before it is handed over to the grantor at the end of the service arrangement. These contractual obligations to maintain or restore infrastructure, except for any upgrade element (see paragraph 14 of this Appendix), shall be recognised and measured in accordance with Ind AS 37, ie at the best estimate of the expenditure that would be required to settle the present obligation at the end of the reporting period. Borrowing costs incurred by the operator 22 In accordance with Ind AS 23, borrowing costs attributable to the arrangement shall be recognised as an expense in the period in which they are incurred unless the operator has a contractual right to receive an intangible asset (a right to charge users of the public service). In this case borrowing costs attributable to the arrangement shall be capitalised during the construction phase of the arrangement in accordance with that Standard. Financial asset 23 Ind AS 32, Ind AS 107 and Ind AS 109 apply to the financial asset recognised under paragraphs 16 and 18 of this Appendix. 24 The amount due from or at the direction of the grantor is accounted for in accordance with Ind AS 109 at: (a) amortised cost; (b) fair value through other comprehensive income; or (c) fair value through profit or loss. 25 If the amount due from the grantor is measured at amortised cost or fair value through other comprehensive income, Ind AS 109 requires interest calculated using the effective interest method to be recognised in profit or loss. Intangible asset 26 Ind AS 38 applies to the intangible asset recognised in accordance with paragraphs 17 and 18 of this Appendix. Paragraphs 45–47 of Ind AS 38 provide guidance on measuring intangible assets acquired in exchange for a non-monetary asset or assets or a combination of monetary and non-monetary assets. Items provided to the operator by the grantor 27 In accordance with paragraph 11, infrastructure items to which the operator is given access by the grantor for the purposes of the service arrangement are not recognised as property, plant and equipment of the operator. The grantor may also provide other items to the operator that the operator can keep or deal with as it wishes. If such assets form part of the consideration payable by the grantor for the services, they are not government grants as defined in Ind AS 20. They are recognised as assets of the operator, measured at fair value on initial recognition. The operator shall recognise a liability in respect of unfulfilled obligations it has assumed in exchange for the assets. 68 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Application Guidance on Appendix A This Application Guidance is an integral part of Appendix A Scope (paragraph 5 of Appendix A) AG1 Paragraph 5 of Appendix A specifies that infrastructure is within the scope of the Appendix when the following conditions apply: (a) the grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them, and at what price; and (b) the grantor controls—through ownership, beneficial entitlement or otherwise—any significant residual interest in the infrastructure at the end of the term of the arrangement. AG2 The control or regulation referred to in condition (a) could be by contract or otherwise (such as through a regulator), and includes circumstances in which the grantor buys all of the output as well as those in which some or all of the output is bought by other users. In applying this condition, the grantor and any related parties shall be considered together. If the grantor is a public sector entity, the public sector as a whole, together with any regulators acting in the public interest, shall be regarded as related to the grantor for the purposes of this Appendix A. AG3 For the purpose of condition (a), the grantor does not need to have complete control of the price: it is sufficient for the price to be regulated by the grantor, contract or regulator, for example by a capping mechanism. However, the condition shall be applied to the substance of the agreement. Non-substantive features, such as a cap that will apply only in remote circumstances, shall be ignored. Conversely, if for example, a contract purports to give the operator freedom to set prices, but any excess profit is returned to the grantor, the operator’s return is capped and the price element of the control test is met. AG4 For the purpose of condition (b), the grantor’s control over any significant residual interest should both restrict the operator’s practical ability to sell or pledge the infrastructure and give the grantor a continuing right of use throughout the period of the arrangement. The residual interest in the infrastructure is the estimated current value of the infrastructure as if it were already of the age and in the condition expected at the end of the period of the arrangement. AG5 Control should be distinguished from management. If the grantor retains both the degree of control described in paragraph 5(a) of Appendix A and any significant residual interest in the infrastructure, the operator is only managing the infrastructure on the grantor’s behalf—even though, in many cases, it may have wide managerial discretion. AG6 Conditions (a) and (b) together identify when the infrastructure, including any replacements required (see paragraph 21 of Appendix A), is controlled by the grantor for the whole of its economic life. For example, if the operator has to replace part of an item of infrastructure during the period of the arrangement (eg the top layer of a road or the roof of a building), the item of infrastructure shall be considered as a whole. Thus condition (b) is met for the whole of the infrastructure, including the part that is replaced, if the grantor controls any significant residual interest in the final replacement of that part. AG7 Sometimes the use of infrastructure is partly regulated in the manner described in paragraph 5(a) of Appendix A and partly unregulated. However, these arrangements take a variety of forms: (a) any infrastructure that is physically separable and capable of being operated independently and meets the definition of a cash-generating unit as defined in Ind AS 36 shall be analysed separately if it is used wholly for unregulated purposes. For example, this might apply to a private wing of a hospital, where the remainder of the hospital is used by the grantor to treat public patients. (b) when purely ancillary activities (such as a hospital shop) are unregulated, the control tests shall be applied as if those services did not exist, because in cases in which the grantor controls the services in the manner described in paragraph 5 of Appendix A, the existence of ancillary activities does not detract from the grantor’s control of the infrastructure. AG8 The operator may have a right to use the separable infrastructure described in paragraph AG7 (a), or the facilities used to provide ancillary unregulated services described in paragraph AG7 (b). In either case, there may in substance be a lease from the grantor to the operator; if so, it shall be accounted for in accordance with Ind AS 17. Information note 1 Accounting framework for public-to-private service arrangements This note accompanies, but is not part of, Appendix A ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 69 The diagram below summarises the accounting for service arrangements established by Appendix A No Does the grantor control or regulate what services the operator must provide with the infrastructure, to whom it must provide them, and at what price? Does the grantor control, through ownership, beneficial entitlement or otherwise, any significant residual interest in the infrastructure at the end of the service arrangements? Or is the infrastructure used in the arrangements for the entire useful life? Is the infrastructure existing infrastructure of the grantor to which the operator is given access Is the infrastructure constructed or acquired by the operator from a third party for the purpose of the service arrangement? OUTSIDE THE SCOPE OF APPENDIX A SEE INFORMATION NOTE 2 WITHIN THE SCOPE OF APPENDIX A Operator does not recognise infrastructure as property, plant and equipment or as a leased asset. Yes Yes Yes Yes No No No No Does the operator have a contractual right to receive cash or other financial asset from or at direction of the grantor as described in paragraph 16 of Does the operator have a contractual right to charge users of the public services as described in paragraph 17 of Appendix A? OUTSIDE THE SCOPE OF APPENDIX A SEE PARAGRAPH 27 of Appendix A Operator recognises a financial asset to the extent that it has a contractual right to receive cash or another financial asset as described in paragraph 16 of Appendix A Operator recognises an intangible asset to the extent that it has a contractual right to receive an intangible asset as described in paragraph 17 in Appendix A. Yes Yes No 70 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Information note 2 References to Indian Accounting Standards that apply to typical types of public-to-private arrangements This note accompanies, but is not part of, Appendix A. The table sets out the typical types of arrangements for private sector participation in the provision of public sector services and provides references to Indian Accounting Standards that apply to those arrangements. The list of arrangements types is not exhaustive. The purpose of the table is to highlight the continuum of arrangements. It is not Appendix A’s intention to convey the impression that bright lines exist between the accounting requirements for public- to-private arrangements Category Lessee Service provider Owner Typical arrangement types Lease (eg Operator leases asset from grantor) Service and/or maintenance contract (specific tasks eg debt collection) Rehabilitate – operate - transfer Build - operate - transfer Build - own - operate 100% Divestment/ Privatisation/ Corporation Asset ownership Grantor Operator Capital investment Grantor Operator Demand risk Shared Grantor Operator and/or Grantor Operator Typical duration 8–20 years 1–5 years 25–30 years Indefinite (or may be limited by licence) Residual interest Grantor Operator Relevant Indian Accounting Standards Ind AS 17 Ind AS 18 This Appendix A Ind AS 16 Appendix B Service Concession Arrangements: Disclosures This Appendix is an integral part of Indian Accounting Standard (Ind AS) 11. Issues 1. An entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (eg employee cafeteria, building maintenance, and accounting or information technology functions). 2. A service concession arrangement generally involves the grantor conveying for the period of the concession to the operator: (a) the right to provide services that give the public access to major economic and social facilities, and (b) in some cases, the right to use specified tangible assets, intangible assets, or financial assets, in exchange for the operator: ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 71 (c) committing to provide the services according to certain terms and conditions during the concession period, and (d) when applicable, committing to return at the end of the concession period the rights received at the beginning of the concession period and/or acquired during the concession period. 3. The common characteristic of all service concession arrangements is that the operator both receives a right and incurs an obligation to provide public services. 4. The issue is what information should be disclosed in the notes in the financial statements of an operator and a grantor. 5. Certain aspects and disclosures relating to some service concession arrangements are addressed by Indian Accounting Standards (eg Ind AS 16 applies to acquisitions of items of property, plant and equipment, Ind AS 17 applies to leases of assets, and Ind AS 38 applies to acquisitions of intangible assets). However, a service concession arrangement may involve executory contracts that are not addressed in Indian Accounting Standards, unless the contracts are onerous, in which case Ind AS 37 applies. Therefore, this Appendix addresses additional disclosures of service concession arrangements. Accounting Principles 6. All aspects of a service concession arrangement shall be considered in determining the appropriate disclosures in the notes. An operator and a grantor shall disclose the following in each period: (a) a description of the arrangement; (b) significant terms of the arrangement that may affect the amount, timing and certainty of future cash flows (eg the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined); (c) the nature and extent (eg quantity, time period or amount as appropriate) of: (i) rights to use specified assets; (ii) obligations to provide or rights to expect provision of services; (iii) obligations to acquire or build items of property, plant and equipment; (iv) obligations to deliver or rights to receive specified assets at the end of the concession period; (v) renewal and termination options; and (vi) other rights and obligations (eg major overhauls); (d) changes in the arrangement occurring during the period; and (d) how the service arrangement has been classified. 6A An operator shall disclose the amount of revenue and profits or losses recognized in the period on exchanging construction services for a financial asset or an intangible asset. 7 The disclosures required in accordance with paragraph 6 of this Appendix shall be provided individually for each service concession arrangement or in aggregate for each class of service concession arrangements. A class is a grouping of service concession arrangements involving services of a similar nature (eg toll collections, telecommunications and water treatment services). Appendix C References to matters contained in other Indian Accounting Standards This Appendix is an integral part of Indian Accounting Standard (Ind AS) 11. This appendix lists the appendices which are part of other Indian Accounting Standards and makes reference to Ind AS 11, Construction Contracts. 1. Appendix A Intangible Assets—Web Site Costs contained in Ind AS 38, Intangible Assets. Appendix 1 Note: This Appendix is not a part of the Indian Accounting Standard. The purpose of this Appendix is only to bring out the differences, if any, between Indian Accounting Standard (Ind AS) 11 and the corresponding International Accounting Standard (IAS) 11, Construction Contracts, IFRIC 12, Service Concession Arrangements and SIC 29, Service Concession Arrangements: Disclosures 72 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Comparison with IAS 11, Construction Contracts, IFRIC 12, Service Concession Arrangements and SIC 29, Service Concession Arrangements: Disclosures 1. The transitional provisions given in IFRIC 12 have not been given in Ind AS 11, since all transitional provisions related to Ind ASs, wherever considered appropriate have been included in Ind AS 101, First- time Adoption of Indian Accounting Standards corresponding to IFRS 1, First-time Adoption of International Financial Reporting Standards. 2. Different terminology is used in this standard, e.g., the term ‘balance sheet’ is used instead of ‘Statement of financial position’ and ‘Statement of profit and loss’ is used instead of ‘Statement of comprehensive income’. 3. Paragraph 2 of IAS 11 which states that IAS 11 supersedes the earlier version of IAS 11 is deleted in Ind AS 11 as this is not relevant in Ind AS 11. However, paragraph number 2 is retained in Ind AS 11 to maintain consistency with paragraph numbers of IAS 11.’’. 17. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 12”, in paragraph 59, for item (a), the following item shall be substituted namely:- ‘‘(a) Royalty or dividend revenue is received in arrears and is included in accounting profit on a time apportionment basis in accordance with Ind AS 18, Revenue, or Ind AS 109, Financial Instruments, as relevant, but is included in taxable profit (tax loss) on a cash basis; and ’’. 18. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 16”,- (i) for paragraph 68A, the following paragraph shall be substituted, namely:- ‘‘68A However, an entity that, in the course of its ordinary activities, routinely sells items of property, plant and equipment that it has held for rental to others shall transfer such assets to inventories at their carrying amount when they cease to be rented and become held for sale. The proceeds from the sale of such assets shall be recognised as revenue in accordance with Ind AS 18, Revenue. Ind AS 105 does not apply when assets that are held for sale in the ordinary course of business are transferred to inventories.’’; (ii) for paragraph 69, the following paragraph shall be substituted, namely:- ‘‘69 The disposal of an item of property, plant and equipment may occur in a variety of ways (eg by sale, by entering into a finance lease or by donation). In determining the date of disposal of an item, an entity applies the criteria in Ind AS 18 for recognising revenue from the sale of goods. Ind AS 17 applies to disposal by a sale and leaseback.’’; (iii) for paragraph 72, the following paragraph shall be substituted, namely:- ‘‘72 The consideration receivable on disposal of an item of property, plant and equipment is recognised initially at its fair value. If payment for the item is deferred, the consideration received is recognised initially at the cash price equivalent. The difference between the nominal amount of the consideration and the cash price equivalent is recognised as interest revenue in accordance with Ind AS 18 reflecting the effective yield on the receivable.’’; (iv) in Appendix C, (a) for paragraph 1, the following paragraph shall be substituted, namely:- ‘‘1 Appendix A, Service Concession Arrangements contained in Ind AS 11, Construction Contracts.’’; (b) for paragraph 2, the following paragraph shall be substituted, namely:- ‘‘2 Appendix B, Service Concession Arrangements: Disclosures contained in Ind AS 11, Construction Contracts.’’; ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 73 19. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 17”, (i) in Appendix B, in paragraph 8, for opening paragraph starting with ‘The requirements in’ and ending with ‘is inappropriate include:’, the following paragraph shall be substituted, namely:- ‘‘8. The criteria in paragraph 20 of Ind AS 18, Revenue, shall be applied to the facts and circumstances of each arrangement in determining when to recognise a fee as income that an Entity might receive. Factors such as whether there is continuing involvement in the form of significant future performance obligations necessary to earn the fee, whether there are retained risks, the terms of any guarantee arrangements, and the risk of repayment of the fee, shall be considered. Indicators that individually demonstrate that recognition of the entire fee as income when received, if received at the beginning of the arrangement, is inappropriate include: ’’; (ii) in Appendix C, in paragraph 4, for item (b), the following item shall be substituted, namely:- ‘‘(b) are public-to-private service concession arrangements within the scope of Appendix A of Ind AS 11, Service Concession Arrangements. ’’; (iii) in Appendix D, (a) for paragraph 1, the following paragraph shall be substituted, namely:- ‘‘1 Appendix A, Service Concession Arrangements contained in Ind AS 11, Construction Contracts.’’; (b) for paragraph 2, the following paragraph shall be substituted, namely:- ‘‘2 Appendix B, Service Concession Arrangements: Disclosures contained in Ind AS 11, Construction Contracts. ’’; 20. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, after Indian Accounting Standard (Ind AS) 17, the following Indian Accounting Standard shall be inserted, namely:- ‘‘Indian Accounting Standard (Ind AS) 18 Revenue (This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority. Paragraphs in bold type indicate the main principles.) Objective Income is defined in the Framework for the Preparation and Presentation of Financial Statements issued by the Institute of Chartered Accountants of India as increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants. Income encompasses both revenue and gains. Revenue is income that arises in the course of ordinary activities of an entity and is referred to by a variety of different names including sales, fees, interest, dividends and royalties. The objective of this Standard is to prescribe the accounting treatment of revenue arising from certain types of transactions and events. The primary issue in accounting for revenue is determining when to recognise revenue. Revenue is recognised when it is probable that future economic benefits will flow to the entity and these benefits can be measured reliably. This Standard identifies the circumstances in which these criteria will be met and, therefore, revenue will be recognised. It also provides practical guidance on the application of these criteria. Scope 1 This Standard shall be applied in accounting for revenue arising from the following transactions and events2: (a) the sale of goods; (b) the rendering of services; and (c) the use by others of entity assets yielding interest and royalties. 2 For real estate developers, revenue shall be accounted for in accordance with the Guidance Note on the subject being issued by the Institute of Chartered Accountants of India. 74 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 1A This Standard deals with recognition of interest. However, the following are dealt in accordance with Ind AS 109, Financial Instruments: (a) measurement of interest charges for the use of cash or cash equivalents or amounts due to the entity; and (b) recognition and measurement of dividend. 1B The impairment of any contractual right to receive cash or another financial asset arising from this Standard shall be dealt in accordance with Ind AS 109, Financial Instruments. 2 * 3 Goods includes goods produced by the entity for the purpose of sale and goods purchased for resale, such as merchandise purchased by a retailer or land and other property held for resale. 4 The rendering of services typically involves the performance by the entity of a contractually agreed task over an agreed period of time. The services may be rendered within a single period or over more than one period. Some contracts for the rendering of services are directly related to construction contracts, for example, those for the services of project managers and architects. Revenue arising from these contracts is not dealt with in this Standard but is dealt with in accordance with the requirements for construction contracts as specified in Ind AS 11 Construction Contracts. 5 The use by others of entity assets gives rise to revenue in the form of: (a) interest—charges for the use of cash or cash equivalents or amounts due to the entity; (b) royalties—charges for the use of long-term assets of the entity, for example, patents, trademarks, copyrights and computer software; and (c) dividends—distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. 6 This Standard does not deal with revenue arising from: (a) lease agreements (see Ind AS 17 Leases); (b) dividends arising from investments which are accounted for under the equity method (see Ind AS 28 Investments in Associates and Joint Ventures); (c) insurance contracts within the scope of Ind AS 104 Insurance Contracts; (d) changes in the fair value of financial assets and financial liabilities or their disposal (see Ind AS 109 Financial Instruments); (e) changes in the value of other current assets; (f) initial recognition and from changes in the fair value of biological assets related to agricultural activity (see Ind AS 41 Agriculture); (g) initial recognition of agricultural produce (see Ind AS 41); and (h) the extraction of mineral ores. Definitions 7 The following terms are used in this Standard with the meanings specified: Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.(See Ind AS 113, Fair Value Measurement) 8 Revenue includes only the gross inflows of economic benefits received and receivable by the entity on its own account. Amounts collected on behalf of third parties such as sales taxes, goods and services taxes and value added taxes are not economic benefits which flow to the entity and do not result in increases in equity. Therefore, they are excluded from revenue. Similarly, in an agency relationship, the gross inflows of economic benefits include amounts collected on behalf of the principal and which do not result in increases in equity for the entity. The amounts collected on behalf of the principal are not revenue. Instead, revenue is the amount of commission. * Refer Appendix 1 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 75 Measurement of revenue 9 Revenue shall be measured at the fair value of the consideration received or receivable.3 10 The amount of revenue arising on a transaction is usually determined by agreement between the entity and the buyer or user of the asset. It is measured at the fair value of the consideration received or receivable taking into account the amount of any trade discounts and volume rebates allowed by the entity. 11 In most cases, the consideration is in the form of cash or cash equivalents and the amount of revenue is the amount of cash or cash equivalents received or receivable. However, when the inflow of cash or cash equivalents is deferred, the fair value of the consideration may be less than the nominal amount of cash received or receivable. For example, an entity may provide interest-free credit to the buyer or accept a note receivable bearing a below-market interest rate from the buyer as consideration for the sale of goods. When the arrangement effectively constitutes a financing transaction, the fair value of the consideration is determined by discounting all future receipts using an imputed rate of interest. The imputed rate of interest is the more clearly determinable of either: (a) the prevailing rate for a similar instrument of an issuer with a similar credit rating; or (b) a rate of interest that discounts the nominal amount of the instrument to the current cash sales price of the goods or services. The difference between the fair value and the nominal amount of the consideration is recognised as interest revenue in accordance with Ind AS 109. 12 When goods or services are exchanged or swapped for goods or services which are of a similar nature and value, the exchange is not regarded as a transaction which generates revenue. This is often the case with commodities like oil or milk where suppliers exchange or swap inventories in various locations to fulfil demand on a timely basis in a particular location. When goods are sold or services are rendered in exchange for dissimilar goods or services, the exchange is regarded as a transaction which generates revenue. The revenue is measured at the fair value of the goods or services received, adjusted by the amount of any cash or cash equivalents transferred. When the fair value of the goods or services received cannot be measured reliably, the revenue is measured at the fair value of the goods or services given up, adjusted by the amount of any cash or cash equivalents transferred. Identification of the transaction 13 The recognition criteria in this Standard are usually applied separately to each transaction. However, in certain circumstances, it is necessary to apply the recognition criteria to the separately identifiable components of a single transaction in order to reflect the substance of the transaction. For example, when the selling price of a product includes an identifiable amount for subsequent servicing, that amount is deferred and recognised as revenue over the period during which the service is performed. Conversely, the recognition criteria are applied to two or more transactions together when they are linked in such a way that the commercial effect cannot be understood without reference to the series of transactions as a whole. For example, an entity may sell goods and, at the same time, enter into a separate agreement to repurchase the goods at a later date, thus negating the substantive effect of the transaction; in such a case, the two transactions are dealt with together. Sale of goods 14 Revenue from the sale of goods shall be recognised when all the following conditions have been satisfied: (a) the entity has transferred to the buyer the significant risks and rewards of ownership of the goods; (b) the entity retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; (c) the amount of revenue can be measured reliably; (d) it is probable that the economic benefits associated with the transaction will flow to the entity; and (e) the costs incurred or to be incurred in respect of the transaction can be measured reliably. 15 The assessment of when an entity has transferred the significant risks and rewards of ownership to the buyer requires an examination of the circumstances of the transaction. In most cases, the transfer of the risks and rewards of ownership coincides with the transfer of the legal title or the passing of possession to the buyer. This is the case for most retail sales. In other cases, the transfer of risks and rewards of ownership occurs at a different time from the transfer of legal title or the passing of possession. 3 See also Appendix A of this standard, Revenue—Barter Transactions Involving Advertising Services. 76 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 16 If the entity retains significant risks of ownership, the transaction is not a sale and revenue is not recognised. An entity may retain a significant risk of ownership in a number of ways. Examples of situations in which the entity may retain the significant risks and rewards of ownership are: (a) when the entity retains an obligation for unsatisfactory performance not covered by normal warranty provisions; (b) when the receipt of the revenue from a particular sale is contingent on the derivation of revenue by the buyer from its sale of the goods; (c) when the goods are shipped subject to installation and the installation is a significant part of the contract which has not yet been completed by the entity; and (d) when the buyer has the right to rescind the purchase for a reason specified in the sales contract and the entity is uncertain about the probability of return. 17 If an entity retains only an insignificant risk of ownership, the transaction is a sale and revenue is recognised. For example, a seller may retain the legal title to the goods solely to protect the collectability of the amount due. In such a case, if the entity has transferred the significant risks and rewards of ownership, the transaction is a sale and revenue is recognised. Another example of an entity retaining only an insignificant risk of ownership may be a retail sale when a refund is offered if the customer is not satisfied. Revenue in such cases is recognised at the time of sale provided the seller can reliably estimate future returns and recognises a liability for returns based on previous experience and other relevant factors. 18 Revenue is recognised only when it is probable that the economic benefits associated with the transaction will flow to the entity. In some cases, this may not be probable until the consideration is received or until an uncertainty is removed. For example, it may be uncertain that a foreign governmental authority will grant permission to remit the consideration from a sale in a foreign country. When the permission is granted, the uncertainty is removed and revenue is recognised. However, when an uncertainty arises about the collectability of an amount already included in revenue, the uncollectible amount or the amount in respect of which recovery has ceased to be probable is recognised as an expense, rather than as an adjustment of the amount of revenue originally recognised. 19 Revenue and expenses that relate to the same transaction or other event are recognised simultaneously; this process is commonly referred to as the matching of revenues and expenses. Expenses, including warranties and other costs to be incurred after the shipment of the goods can normally be measured reliably when the other conditions for the recognition of revenue have been satisfied. However, revenue cannot be recognised when the expenses cannot be measured reliably; in such circumstances, any consideration already received for the sale of the goods is recognised as a liability. Rendering of services 20 When the outcome of a transaction involving the rendering of services can be estimated reliably, revenue associated with the transaction shall be recognised by reference to the stage of completion of the transaction at the end of the reporting period. The outcome of a transaction can be estimated reliably when all the following conditions are satisfied: (a) the amount of revenue can be measured reliably; (b) it is probable that the economic benefits associated with the transaction will flow to the entity; (c) the stage of completion of the transaction at the end of the reporting period can be measured reliably; and (d) the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.4 21 The recognition of revenue by reference to the stage of completion of a transaction is often referred to as the percentage of completion method. Under this method, revenue is recognised in the accounting periods in which the services are rendered. The recognition of revenue on this basis provides useful information on the extent of service activity and performance during a period. Ind AS 11 also requires the recognition of revenue on this basis. The requirements of that Standard are generally applicable to the recognition of revenue and the associated expenses for a transaction involving the rendering of services. 4 See also Appendix A of this standard, Revenue—Barter Transactions Involving Advertising Services and Appendix B of Ind AS 17 , Evaluating the Substance of Transactions Involving the Legal Form of a Lease. ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 77 22 Revenue is recognised only when it is probable that the economic benefits associated with the transaction will flow to the entity. However, when an uncertainty arises about the collectability of an amount already included in revenue, the uncollectible amount, or the amount in respect of which recovery has ceased to be probable, is recognised as an expense, rather than as an adjustment of the amount of revenue originally recognised. 23 An entity is generally able to make reliable estimates after it has agreed to the following with the other parties to the transaction: (a) each party’s enforceable rights regarding the service to be provided and received by the parties; (b) the consideration to be exchanged; and (c) the manner and terms of settlement. It is also usually necessary for the entity to have an effective internal financial budgeting and reporting system. The entity reviews and, when necessary, revises the estimates of revenue as the service is performed. The need for such revisions does not necessarily indicate that the outcome of the transaction cannot be estimated reliably. 24 The stage of completion of a transaction may be determined by a variety of methods. An entity uses the method that measures reliably the services performed. Depending on the nature of the transaction, the methods may include: (a) surveys of work performed; (b) services performed to date as a percentage of total services to be performed; or (c) the proportion that costs incurred to date bear to the estimated total costs of the transaction. Only costs that reflect services performed to date are included in costs incurred to date. Only costs that reflect services performed or to be performed are included in the estimated total costs of the transaction. Progress payments and advances received from customers often do not reflect the services performed. 25 For practical purposes, when services are performed by an indeterminate number of acts over a specified period of time, revenue is recognised on a straight-line basis over the specified period unless there is evidence that some other method better represents the stage of completion. When a specific act is much more significant than any other acts, the recognition of revenue is postponed until the significant act is executed. 26 When the outcome of the transaction involving the rendering of services cannot be estimated reliably, revenue shall be recognised only to the extent of the expenses recognised that are recoverable. 27 During the early stages of a transaction, it is often the case that the outcome of the transaction cannot be estimated reliably. Nevertheless, it may be probable that the entity will recover the transaction costs incurred. Therefore, revenue is recognised only to the extent of costs incurred that are expected to be recoverable. As the outcome of the transaction cannot be estimated reliably, no profit is recognised. 28 When the outcome of a transaction cannot be estimated reliably and it is not probable that the costs incurred will be recovered, revenue is not recognised and the costs incurred are recognised as an expense. When the uncertainties that prevented the outcome of the contract being estimated reliably no longer exist, revenue is recognised in accordance with paragraph 20 rather than in accordance with paragraph 26. Interest and Royalties 29 Revenue arising from the use by others of entity assets yielding interest and royalties shall be recognised on the bases set out in paragraph 30 when: (a) it is probable that the economic benefits associated with the transaction will flow to the entity; and (b) the amount of the revenue can be measured reliably. 30 Revenue shall be recognised on the following bases: (a) interest shall be recognised using the effective interest method as set out in Ind AS109; and (b) royalties shall be recognised on an accrual basis in accordance with the substance of the relevant agreement. (c) Omitted* 31 Omitted* 32 Omitted* * Refer Appendix 1 * Refer Appendix 1 * Refer Appendix 1 78 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 33 Royalties accrue in accordance with the terms of the relevant agreement and are usually recognised on that basis unless, having regard to the substance of the agreement, it is more appropriate to recognise revenue on some other systematic and rational basis. 34 Revenue is recognised only when it is probable that the economic benefits associated with the transaction will flow to the entity. However, when an uncertainty arises about the collectibility of an amount already included in revenue, the uncollectible amount, or the amount in respect of which recovery has ceased to be probable, is recognised as an expense, rather than as an adjustment of the amount of revenue originally recognised. Disclosure 35 An entity shall disclose: (a) the accounting policies adopted for the recognition of revenue, including the methods adopted to determine the stage of completion of transactions involving the rendering of services; (b) the amount of each significant category of revenue recognised during the period, including revenue arising from: (i) the sale of goods; (ii) the rendering of services; and (iii) Omitted* (iv) royalties (v) Omitted * (c) the amount of revenue arising from exchanges of goods or services included in each significant category of revenue. 36 An entity discloses any contingent liabilities and contingent assets in accordance with Ind AS 37, Provisions, Contingent Liabilities and Contingent Assets. Contingent liabilities and contingent assets may arise from items such as warranty costs, claims, penalties or possible losses. Appendix A Revenue—Barter Transactions Involving Advertising Services Issue 1 An entity (Seller) may enter into a barter transaction to provide advertising services in exchange for receiving advertising services from its customer (Customer). Advertisements may be displayed on the Internet or poster sites, broadcast on the television or radio, published in magazines or journals, or presented in another medium. 2 In some cases, no cash or other consideration is exchanged between the entities. In some other cases, equal or approximately equal amounts of cash or other consideration are also exchanged. 3 A Seller that provides advertising services in the course of its ordinary activities recognises revenue under Ind AS 18 from a barter transaction involving advertising when, amongst other criteria, the services exchanged are dissimilar (paragraph 12 of Ind AS 18) and the amount of revenue can be measured reliably (paragraph 20(a) of Ind AS 18.This Appendix only applies to an exchange of dissimilar advertising services. An exchange of similar advertising services is not a transaction that generates revenue under Ind AS 18. 4 The issue is under what circumstances can a Seller reliably measure revenue at the fair value of advertising services received or provided in a barter transaction. Accounting Principles 5 Revenue from a barter transaction involving advertising cannot be measured reliably at the fair value of advertising services received. However, a Seller can reliably measure revenue at the fair value of the advertising services it provides in a barter transaction, by reference only to non-barter transactions that: (a) involve advertising similar to the advertising in the barter transaction; * Refer Appendix 1 * Refer Appendix 1 ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 79 (b) occur frequently; (c) represent a predominant number of transactions and amount when compared to all transactions to provide advertising that is similar to the advertising in the barter transaction; (d) involve cash and/or another form of consideration (eg marketable securities, non-monetary assets, and other services) that has a reliably measurable fair value; and (e) do not involve the same counterparty as in the barter transaction. Appendix B Customer Loyalty Programmes Background 1 Customer loyalty programmes are used by entities to provide customers with incentives to buy their goods or services. If a customer buys goods or services, the entity grants the customer award credits (often described as ‘points’). The customer can redeem the award credits for awards such as free or discounted goods or services. 2 The programmes operate in a variety of ways. Customers may be required to accumulate a specified minimum number or value of award credits before they are able to redeem them. Award credits may be linked to individual purchases or groups of purchases, or to continued custom over a specified period. The entity may operate the customer loyalty programme itself or participate in a programme operated by a third party. The awards offered may include goods or services supplied by the entity itself and/or rights to claim goods or services from a third party. Scope 3 This Appendix applies to customer loyalty award credits that: (a) an entity grants to its customers as part of a sales transaction, ie a sale of goods, rendering of services or use by a customer of entity assets; and (b) subject to meeting any further qualifying conditions, the customers can redeem in the future for free or discounted goods or services. The Appendix addresses accounting by the entity that grants award credits to its customers. Issues 4 The issues addressed in this Appendix are: (a) whether the entity’s obligation to provide free or discounted goods or services (‘awards’) in the future should be recognised and measured by: (i) allocating some of the consideration received or receivable from the sales transaction to the award credits and deferring the recognition of revenue (applying paragraph 13 of Ind AS 18); or (ii) providing for the estimated future costs of supplying the awards (applying paragraph 19 of Ind AS 18); and (b) if consideration is allocated to the award credits: (i) how much should be allocated to them; (ii) when revenue should be recognised; and (iii) if a third party supplies the awards, how revenue should be measured. Accounting Principles 5 An entity shall apply paragraph 13 of Ind AS 18 and account for award credits as a separately identifiable component of the sales transaction(s) in which they are granted (the ‘initial sale’). The fair value of the consideration received or receivable in respect of the initial sale shall be allocated between the award credits and the other components of the sale. 80 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 6 The consideration allocated to the award credits shall be measured by reference to their fair value. 7 If the entity supplies the awards itself, it shall recognise the consideration allocated to award credits as revenue when award credits are redeemed and it fulfils its obligations to supply awards. The amount of revenue recognised shall be based on the number of award credits that have been redeemed in exchange for awards, relative to the total number expected to be redeemed. 8 If a third party supplies the awards, the entity shall assess whether it is collecting the consideration allocated to the award credits on its own account (ie as the principal in the transaction) or on behalf of the third party (ie as an agent for the third party). (a) If the entity is collecting the consideration on behalf of the third party, it shall: (i) measure its revenue as the net amount retained on its own account, ie the difference between the consideration allocated to the award credits and the amount payable to the third party for supplying the awards; and (ii) recognise this net amount as revenue when the third party becomes obliged to supply the awards and entitled to receive consideration for doing so. These events may occur as soon as the award credits are granted. Alternatively, if the customer can choose to claim awards from either the entity or a third party, these events may occur only when the customer chooses to claim awards from the third party. (b) If the entity is collecting the consideration on its own account, it shall measure its revenue as the gross consideration allocated to the award credits and recognise the revenue when it fulfils its obligations in respect of the awards. 9 If at any time the unavoidable costs of meeting the obligations to supply the awards are expected to exceed the consideration received and receivable for them (ie the consideration allocated to the award credits at the time of the initial sale that has not yet been recognised as revenue plus any further consideration receivable when the customer redeems the award credits), the entity has onerous contracts. A liability shall be recognised for the excess in accordance with Ind AS 37. The need to recognise such a liability could arise if the expected costs of supplying awards increase, for example if the entity revises its expectations about the number of award credits that will be redeemed. Application guidance on Appendix B This application guidance is an integral part of Appendix B. Measuring the fair value of award credits AG1 Paragraph 6 of Appendix B requires the consideration allocated to award credits to be measured by reference to their fair value. If there is not a quoted market price for an identical award credit, fair value must be measured using another valuation technique. AG2 An entity may measure the fair value of award credits by reference to the fair value of the awards for which they could be redeemed. The fair value of the award credits takes into account, as appropriate: (a) the amount of the discounts or incentives that would otherwise be offered to customers who have not earned award credits from an initial sale; (b) the proportion of award credits that are not expected to be redeemed by customers; and (c) non-performance risk. If customers can choose from a range of different awards, the fair value of the award credits reflects the fair values of the range of available awards, weighted in proportion to the frequency with which each award is expected to be selected. AG3 In some circumstances, other valuation techniques may be used. For example, if a third party will supply the awards and the entity pays the third party for each award credit it grants, it could measure the fair value of the award credits by reference to the amount it pays the third party, adding a reasonable profit margin. Judgement is required to select and apply the valuation technique that satisfies the requirements of paragraph 6 of Appendix B and is most appropriate in the circumstances. ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 81 Appendix C Transfers of Assets from Customers Background 1 In the utilities industry, an entity may receive from its customers items of property, plant and equipment that must be used to connect those customers to a network and provide them with ongoing access to a supply of commodities such as electricity, gas or water. Alternatively, an entity may receive cash from customers for the acquisition or construction of such items of property, plant and equipment. Typically, customers are required to pay additional amounts for the purchase of goods or services based on usage. 2 Transfers of assets from customers may also occur in industries other than utilities. For example, an entity outsourcing its information technology functions may transfer its existing items of property, plant and equipment to the outsourcing provider. 3 In some cases, the transferor of the asset may not be the entity that will eventually have ongoing access to the supply of goods or services and will be the recipient of those goods or services. However, for convenience this Appendix refers to the entity transferring the asset as the customer. Scope 4 This Appendix applies to the accounting for transfers of items of property, plant and equipment by entities that receive such transfers from their customers. 5 Agreements within the scope of this Appendix are agreements in which an entity receives from a customer an item of property, plant and equipment that the entity must then use either to connect the customer to a network or to provide the customer with ongoing access to a supply of goods or services, or to do both. 6 This Appendix also applies to agreements in which an entity receives cash from a customer when that amount of cash must be used only to construct or acquire an item of property, plant and equipment and the entity must then use the item of property, plant and equipment either to connect the customer to a network or to provide the customer with ongoing access to a supply of goods or services, or to do both. 7 This Appendix does not apply to agreements in which the transfer is either a government grant as defined in Ind AS 20 or infrastructure used in a service concession arrangement that is within the scope of Appendix A of Ind AS 11 Service Concession Arrangements. Issues 8 The Appendix addresses the following issues: (a) Is the definition of an asset met? (b) If the definition of an asset is met, how should the transferred item of property, plant and equipment be measured on initial recognition? (c) If the item of property, plant and equipment is measured at fair value on initial recognition, how should the resulting credit be accounted for? (d) How should the entity account for a transfer of cash from its customer? Accounting Principles Is the definition of an asset met? 9 When an entity receives from a customer a transfer of an item of property, plant and equipment, it shall assess whether the transferred item meets the definition of an asset set out in the Framework for the Preparation and Presentation of Financial Statements issued by the Institute of Chartered Accountants of India. Paragraph 49(a) of the Framework states that ‘an asset is a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity.’ In most circumstances, the entity obtains the right of ownership of the transferred item of property, plant and equipment. However, in determining whether an asset exists, the right of ownership is not essential. Therefore, if the customer continues to control the transferred item, the asset definition would not be met despite a transfer of ownership. 10 An entity that controls an asset can generally deal with that asset as it pleases. For example, the entity can exchange that asset for other assets, employ it to produce goods or services, charge a price for others to use it, use it to settle liabilities, hold it, or distribute it to owners. The entity that receives from a customer a transfer of an item of property, plant and equipment shall consider all relevant facts and circumstances when assessing control of the transferred item. For example, although the entity must use the transferred item of property, plant 82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] and equipment to provide one or more services to the customer, it may have the ability to decide how the transferred item of property, plant and equipment is operated and maintained and when it is replaced. In this case, the entity would normally conclude that it controls the transferred item of property, plant and equipment. How should the transferred item of property, plant and equipment be measured on initial recognition? 11 If the entity concludes that the definition of an asset is met, it shall recognise the transferred asset as an item of property, plant and equipment in accordance with paragraph 7 of Ind AS 16 and measure its cost on initial recognition at its fair value in accordance with paragraph 24 of that Standard. How should the credit be accounted for? 12 The following discussion assumes that the entity receiving an item of property, plant and equipment has concluded that the transferred item should be recognised and measured in accordance with paragraphs 9–11. 13 Paragraph 12 of Ind AS 18 states that ‘When goods are sold or services are rendered in exchange for dissimilar goods or services, the exchange is regarded as a transaction which generates revenue.’ According to the terms of the agreements within the scope of this Appendix, a transfer of an item of property, plant and equipment would be an exchange for dissimilar goods or services. Consequently, the entity shall recognise revenue in accordance with Ind AS 18. Identifying the separately identifiable services 14 An entity may agree to deliver one or more services in exchange for the transferred item of property, plant and equipment, such as connecting the customer to a network, providing the customer with ongoing access to a supply of goods or services, or both. In accordance with paragraph 13 of Ind AS 18, the entity shall identify the separately identifiable services included in the agreement. 15 Features that indicate that connecting the customer to a network is a separately identifiable service include: (a) a service connection is delivered to the customer and represents stand-alone value for that customer; (b) the fair value of the service connection can be measured reliably. 16 A feature that indicates that providing the customer with ongoing access to a supply of goods or services is a separately identifiable service is that, in the future, the customer making the transfer receives the ongoing access, the goods or services, or both at a price lower than would be charged without the transfer of the item of property, plant and equipment. 17 Conversely, a feature that indicates that the obligation to provide the customer with ongoing access to a supply of goods or services arises from the terms of the entity’s operating licence or other regulation rather than from the agreement relating to the transfer of an item of property, plant and equipment is that customers that make a transfer pay the same price as those that do not for the ongoing access, or for the goods or services, or for both. Revenue recognition 18 If only one service is identified, the entity shall recognise revenue when the service is performed in accordance with paragraph 20 of Ind AS 18. If such a service is ongoing, revenue shall be recognised in accordance with paragraph 20 of this Appendix. 19 If more than one separately identifiable service is identified, paragraph 13 of Ind AS 18 requires the fair value of the total consideration received or receivable for the agreement to be allocated to each service and the recognition criteria of Ind AS 18 are then applied to each service. 20 If an ongoing service is identified as part of the agreement, the period over which revenue shall be recognised for that service is generally determined by the terms of the agreement with the customer. If the agreement does not specify a period, the revenue shall be recognised over a period no longer than the useful life of the transferred asset used to provide the ongoing service. How should the entity account for a transfer of cash from its customer? 21 When an entity receives a transfer of cash from a customer, it shall assess whether the agreement is within the scope of this Appendix in accordance with paragraph 6. If it is, the entity shall assess whether the constructed or acquired item of property, plant and equipment meets the definition of an asset in accordance with paragraphs 9 and 10. If the definition of an asset is met, the entity shall recognise the item of property, plant and equipment at its cost in accordance with Ind AS 16 and shall recognise revenue in accordance with paragraphs 13–20 at the amount of cash received from the customer. ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 83 Appendix D References to matters contained in other Indian Accounting Standards This Appendix is an integral part of Indian Accounting Standard 18. This appendix lists the appendices which are part of other Indian Accounting Standards and make reference to Ind AS 18, Revenues 1. Appendix A, Service Concession Arrangements contained in Ind AS 11 Construction Contracts. 2. Appendix B, Evaluating the Substance of Transactions Involving the Legal Form of a Lease contained in Ind AS 17 Leases. Appendix 1 Note: This appendix is not a part of the Indian Accounting Standard. The purpose of this Appendix is only to bring out the differences, if any, between Indian Accounting Standard (Ind AS) 18 and the corresponding International Accounting Standard (IAS) 18, Revenue, SIC 31, Revenue- Barter Transactions Involving Advertising Services, IFRIC 13, Customer Loyalty Programmes and IFRIC 18, Transfers Of Assets from Customers. Comparison with IAS 18, Revenue, SIC 31, IFRIC 13 and IFRIC 18 1. The transitional provisions given in IAS 18, SIC 13 and IFRIC 13 have not been given in Ind AS 18, since all transitional provisions related to Ind ASs, wherever considered appropriate have been included in Ind AS 101, First-time Adoption of Indian Accounting Standards corresponding to IFRS 1, First-time Adoption of International Financial Reporting Standards. 2. On the basis of principles of the IAS 18, IFRIC 15 on Agreement for Construction of Real Estate prescribes that construction of real estate should be treated as sale of goods and revenue should be recognised when the entity has transferred significant risks and rewards of ownership and retained neither continuing managerial involvement nor effective control. IFRIC 15 has not been included in Ind AS 18. Instead, a footnote has been given specifying that the Guidance Note on the subject being issued by the Institute of Chartered Accountants of India shall be followed. 3. Paragraph 2 of IAS 18 which states that IAS 18 supersedes the earlier version IAS 18 is deleted in Ind AS 18 as this is not relevant in Ind AS 18. However, paragraph number 2 is retained in Ind AS 18 to maintain consistency with paragraph numbers of IAS 18. 4. Paragraph number 31 appear as ‘Deleted ‘in IAS 18. In order to maintain consistency with paragraph numbers of IAS 18, the paragraph number is retained in Ind AS 18. 5. Paragraph 30(c), 32, 35 b(iii), 35b(v) appear as ‘Deleted’ in Ind AS 18 which addresses revenue in form of interest and dividend. The recognition, measurement of dividend is given in Ind AS 109, whereas the measurement of interest is given in Ind AS 109. 6. Paragraph 1A is inserted which states that recognition of interest is dealt in this standard whereas measurement of interest charges for the use of cash or cash equivalents or amounts due to the entity and recognition and measurement of dividend is dealt in accordance with Ind AS 109, Financial Instruments. 7. Paragraph 1B is inserted, which prescribes the impairment of any contractual right to receive cash or another financial asset arising from this standard, shall be dealt in accordance with Ind AS 109, Financial Instruments.’’ 21. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 19”, - (i) for paragraph 83, the following paragraph shall be substituted, namely:- ‘‘83 The rate used to discount post-employment benefit obligations (both funded and unfunded) shall be determined by reference to market yields at the end of the reporting period on government bonds. However, for currencies other than Indian rupee for which there is deep market in high quality corporate bonds, the market yields (at the end of the reporting period) on such high quality corporate bonds denominated in that currency shall be used. The currency and term of the government bonds or corporate bonds shall be consistent with the currency and estimated term of the post-employment benefit obligations.’’; (ii) in Appendix 1, for paragraph 2, the following paragraph shall be substituted, namely:- 84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ‘‘2 According to Ind AS 19 the rate to be used to discount post-employment benefit obligation shall be determined by reference to the market yields on government bonds, whereas under IAS 19 , the government bonds can be used only for those currencies where there is no deep market of high quality corporate bonds. However, requirements given in IAS 19 in this regard have been retained with appropriate modifications for currencies other than Indian rupee.’’. 22. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 23”, in Appendix A, for paragraph 2, the following paragraph shall be substituted, namely:- ‘‘2 Appendix A, Service Concession Arrangements contained in Ind AS 11, Construction Contracts, makes reference to this Standard also.’’. 23. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 28”, - (i) in paragraph 17, for item (d), the following item shall be substituted, namely:- ‘‘(d) The ultimate or any intermediate parent of the entity produces financial statements available for public use that comply with Ind ASs, in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with Ind AS 110.’’; (ii) for paragraph 27, the following paragraph shall be substituted, namely:- ‘‘27 A group’s share in an associate or a joint venture is the aggregate of the holdings in that associate or joint venture by the parent and its subsidiaries. The holdings of the group’s other associates or joint ventures are ignored for this purpose. When an associate or a joint venture has subsidiaries, associates or joint ventures, the profit or loss, other comprehensive income and net assets taken into account in applying the equity method are those recognised in the associate’s or joint venture’s financial statements (including the associate’s or joint venture’s share of the profit or loss, other comprehensive income and net assets of its associates and joint ventures), after any adjustments necessary to give effect to uniform accounting policies (see paragraphs 35–36A).’’; (iii) for paragraph 36, the following paragraph shall be substituted, namely:- ‘‘36 Except as described in paragraph 36A, if an associate or a joint venture uses accounting policies other than those of the entity for like transactions and events in similar circumstances, adjustments shall be made to make the associate’s or joint venture’s accounting policies conform to those of the entity when the associate’s or joint venture’s financial statements are used by the entity in applying the equity method.’’; (iv) after paragraph 36, the following paragraph shall be inserted, namely:- ‘‘36A Notwithstanding the requirement in paragraph 36, if an entity that is not itself an investment entity has an interest in an associate or joint venture that is an investment entity, the entity may, when applying the equity method, retain the fair value measurement applied by that investment entity associate or joint venture to the investment entity associate’s or joint venture’s interests in subsidiaries.’’. 24. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 32”, (i) in Appendix A, for paragraph AG21, the following paragraph shall be substituted, namely:- ‘‘AG21 A contract that involves the receipt or delivery of physical assets does not give rise to a financial asset of one party and a financial liability of the other party unless any corresponding payment is deferred past the date on which the physical assets are transferred. Such is the case with the purchase or sale of goods on trade credit.’’; (ii) in Appendix B, for paragraph 1, the following paragraph shall be substituted, namely:- ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 85 ‘‘1. Appendix A, Service Concession Arrangements contained in Ind AS 11, Construction Contracts.’’. 25. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 34”,- (i) in paragraph 5, for item (e), the following item shall be substituted, namely:- ‘‘(e) notes, comprising significant accounting policies and other explanatory information;’’; (ii) in paragraph 15B, for item (b), the following item shall be substituted, namely:- ‘‘(b) recognition of a loss from the impairment of financial assets, property, plant and equipment, intangible assets, or other assets, and the reversal of such an impairment loss; ’’; (iii) in paragraph 16A, for the opening paragraph, starting with ‘In addition to’ and ending with ‘year-to-date basis.’, the following paragraph shall be substituted, namely:- ‘‘16A In addition to disclosing significant events and transactions in accordance with paragraphs 15–15C, an entity shall include the following information, in the notes to its interim financial statements or elsewhere in the interim financial report. The following disclosures shall be given either in the interim financial statements or incorporated by cross-reference from the interim financial statements to some other statement (such as management commentary or risk report) that is available to users of the financial statements on the same terms as the interim financial statements and at the same time. If users of the financial statements do not have access to the information incorporated by cross-reference on the same terms and at the same time, the interim financial report is incomplete. The information shall normally be reported on a financial year-to-date basis.’’; (iv) in paragraph 16A, item (l) shall be omitted. 26. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 36”, in paragraph 2, for item (b), the following item shall be substituted namely:- ‘‘(b) assets arising from construction contracts (see Ind AS 11, Construction Contracts and Ind AS 18, Revenue );’’. 27. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 37”, - (i) for paragraph 5, the following paragraph shall be substituted, namely:- ‘‘5. When another Standard deals with a specific type of provision, contingent liability or contingent asset, an entity applies that Standard instead of this Standard. For example, some types of provisions are addressed in Standards on: (a) construction contracts (see Ind AS 11, Construction Contracts); (b) income taxes (see Ind AS 12, Income Taxes); (c) leases (see Ind AS 17, Leases). However, as Ind AS 17 contains no specific requirements to deal with operating leases that have become onerous, this Standard applies to such cases; (d) employee benefits (see Ind AS 19, Employee Benefits); (e) insurance contracts (see Ind AS 104, Insurance Contracts). However, this Standard applies to provisions, contingent liabilities and contingent assets of an insurer, other than those arising from its contractual obligations and rights under insurance contracts within the scope of Ind AS 104; and (f) contingent consideration of an acquirer in a business combination (see Ind AS 103, Business Combinations). ’’; (ii) for paragraph 6, the following paragraph shall be substituted, namely:- ‘‘6. Some amounts treated as provisions may relate to the recognition of revenue, for example where an entity gives guarantees in exchange for a fee. This Standard does not address the recognition of revenue. Ind AS 18, Revenue, identifies the circumstances in which revenue is recognised and provides practical 86 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] guidance on the application of the recognition criteria. This Standard does not change the requirements of Ind AS 18.’’; (iii) in Appendix D, for paragraph (i), the following paragraph shall be substituted, namely:- ‘‘(i) Appendix A, Service Concession Arrangements and Appendix B, Service Concession Arrangements: Disclosures, contained in Ind AS 11, Construction Contracts.’’; (iv) in Appendix 1, for paragraph 3, the following paragraph shall be substituted, namely:- ‘‘3. The following paragraph numbers appear as ‘Deleted’ in IAS 37. In order to maintain consistency with paragraph numbers of IAS 37, the paragraph numbers are retained in Ind AS 37 : (i) paragraph 1(b) (ii) paragraph 4’’. 28. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 38”, (i) in paragraph 3, for item (a), the following item shall be substituted, namely:- ‘‘(a) intangible assets held by an entity for sale in the ordinary course of business (see Ind AS 2, Inventories, and Ind AS 11, Construction Contracts).’’; (ii) in paragraph 3, item (i) shall be omitted. (iii) for paragraph 114, the following paragraph shall be substituted, namely:- ‘‘114 The disposal of an intangible asset may occur in a variety of ways (eg by sale, by entering into a finance lease, or by donation). In determining the date of disposal of such an asset, an entity applies the criteria in Ind AS 18, Revenue, for recognising revenue from the sale of goods. Ind AS 17 applies to disposal by a sale and leaseback. ’’ (iv) for paragraph 116, the following shall be substituted, namely:- ‘‘116 The consideration receivable on disposal of an intangible asset is recognised initially at its fair value. If payment for the intangible asset is deferred, the consideration received is recognised initially at the cash price equivalent. The difference between the nominal amount of the consideration and the cash price equivalent is recognised as interest revenue in accordance with Ind AS 18 reflecting the effective yield on the receivable. ’’; (v) in Appendix A, for paragraph 6, the following paragraph shall be substituted, namely:- ‘‘6 Ind AS 38 does not apply to intangible assets held by an entity for sale in the ordinary course of business (see Ind AS 2 and Ind AS 11) or leases that fall within the scope of Ind AS 17. Accordingly, this Appendix does not apply to expenditure on the development or operation of a web site (or web site software) for sale to another entity. When a web site is leased under an operating lease, the lessor applies this Appendix. When a web site is leased under a finance lease, the lessee applies this Appendix after initial recognition of the leased asset. ’’; (vi) in Appendix B, - (a) for paragraph 1, the following paragraph shall be substituted, namely:- ‘‘1 Appendix A, Service Concession Arrangements contained in Ind AS 11, Construction Contracts. ’’; (b) for paragraph 2, the following paragraph shall be substituted, namely:- ‘‘2 Appendix B, Service Concession Arrangements: Disclosures contained in Ind AS 11, Construction Contracts. ’’. 29. In the principal rules, in the “Annexure”, under the heading “B. Indian Accounting Standards (Ind AS)”, in “Indian Accounting Standard (Ind AS) 40”, (i) in paragraph 3, for item (b), the following item shall be substituted namely:- ‘‘(b) recognition of lease income from investment property (see also Ind AS 18, Revenue); ’’; ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 87 (ii) in paragraph 9, for item (b), the following item shall be substituted, namely:- ‘‘(b) property being constructed or developed on behalf of third parties (see Ind AS 11, Construction Contracts). ’’; (iii) for paragraph 67, the following paragraph shall be substituted, namely:- ‘‘67 The disposal of an investment property may be achieved by sale or by entering into a finance lease. In determining the date of disposal for investment property, an entity applies the criteria in Ind AS 18 for recognising revenue from the sale of goods. Ind AS 17 applies to a disposal effected by entering into a finance lease and to a sale and leaseback. ’’; (iv) for paragraph 70, the following paragraph shall be substituted, namely:- ‘‘70 The consideration receivable on disposal of an investment property is recognised initially at fair value. In particular, if payment for an investment property is deferred, the consideration received is recognised initially at the cash price equivalent. The difference between the nominal amount of the consideration and the cash price equivalent is recognised as interest revenue in accordance with Ind AS 18 using the effective interest method. ’’; (v) in Appendix 1, in paragraph 7, item (i) shall be omitted. [F. No. 01/01/2009-CL-V(Part)] AMARDEEP SINGH BHATIA, Jt. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.