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PRANAB MUKHERJEE

FINANCE MINISTER
INDIA

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2
2
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3

13
15
16
17

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|ix
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3.7
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18
18
18
19
20
21
21
22
23

BE vx BE Sxi BE x BEx BE A hxi - xiMi fS

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25
25
26
26
27

(i)

6
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27
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P. +BE +vx BE ici +Vx
(ii)

28
28
29
29
29
29
29
32
33
33
34
34
34
35
35
36
36
36
37
37
37
38
38
38
39
39
39
39
39
39
39
40
40
40
40
44
44

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(iii)

45
46
47
48
48
48
48
48
49
49
50
50
50
52
52
53
53
53
53
54
54
55
57
57
58
58
58
58
58
59
59
59
59
60
60
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61
61
61
62
62
62
62
62
63
64
64
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11
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(v)

66
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71
72
73
75
77
78
79
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81
82
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|ix
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+tMBE BExx BE |vx BE +x{x Sx; il
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22

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={M BE V BE*
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+x{x x BEx +l v BEBE{ + { BE +{Sx BE +xh BE V BEi c* il{, {h +{Sx +l
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BE A i BEA MA Ji c{E BEBE Mi iBE + BE |ixvi BE Vi c il <BE BE PKh BE Vi c*
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+x{SBE +ll - BE< c Ji xc

44

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c |K] xc BE Vi c* BE ni i J c BE +xFi xc BEi +l n ] Ji c +l BE +BE
|{i BE c nV BEi c* c iBE xi: U] { BE nBEx, +BE +l +vBE |ni+ +n BE v
|Si c*
2.3.6 xxi J c : c iBE +i { =x M u +{x Vi c V BExx BE ici +l BE BE BEh
+x { J c +xFi BEx BE A v c* BE Miv BE +l =xBE u =i{xx + BE {] BEx
Sx BE A J c BE n ] Jx BE +g i c - ABE +{x BE BE |v BEx BE =q +{x ={M BE
A + ABE +x +BE M, #E BE M, ABE =i{n BE A BE M V xBE + BE |vBEh BE
A* J c BE n ], V xx |vBEh BE {] BEx BE BExx + xBE vi+ BE { BEx BE A
+xFi BE Vi c, BE +{Sx +l +x xBE +{F+ BE |Vxl |{i BE xi BEBE +l vJ
BE BE vJv BE V BEi c*
2.3.7 J c BE vJv : V Jc BE BE{x +vx, 1956, BEM xx +vx + +BE +vx
V xx BExx BE ici BE ni+ u +xFi BEA Vx BE +BEi ci c i =x BEni+ u +=] +{E BE
n Mx cx +l xxi J c BE +xFi BEx BE~x c Vi c* A {] BE Sx BE A J c
c{E BE +g i c*
2.3.8 #E/|{i c{E : BE BEni u +l + { BE +n BEx +x c V BE #E + +l
|{i + BE S BE +i ci c* < |BE, #E + +l |{i c{E BE +{Sx BE +x iBE c*
A +vBE {KBEi iBE xBE ci BE VA +|iF #E c* +x xx ={ r =t BE #E BE
{lx BE Vi c V BE +vBE ci{h c BEi c n A =t xx BE FjvBE li c + =xBE u
+iK] BEvx + +ih xvh vi q BE n V BEi c*
2.3.9 xBE/r BE{x BE |M BE , BE vx BE Vx ci nx BE A A BE{x u |v BE
+vBEi |M BE V BEi c* <BE vh iBE , r BE{x +{x Miv +l + BE {]
xc BE BEi c* J BE{x A xBE/r BE{x BE #E BE xx { n BEi c + =BE u +{x {] BEA
MA BE BE BE BEi c*
2.3.10 < +vBE V] {o = BEi c n xBE/r ci ci xx BE n BE xx BE FjvBE
li c* < |BE i BE{x BE xx BE FjvBE BE lxii c VAM + xx BE FjvBE ci BE
J c BEni u vx BE Sx BE VAM*
2.3.11 BE =i{nx BE {] BEx : =i{nx +BE c{E BE nxn BE BEj { BE BEx BE ={ +x
c* BExp =i{n BE, #E BE +l +BE BE +{Sx BE |Vx BE A <BE c V BEi c*
2.3.12 vJv : SBE, + V { BE +nM M c c |{i BE BE BE P]x BE n |{i ci
c, c{E BE +{Sx BE ABE +i { +{x Vx iBE x M c* xx K BE +iMi c{E BE
V BEi c + {h{ BE + BE {]M BE Vi c* < BE c, BE< ilBEli ]
M +l BE BE VBE |{i BEBE V < Mi BE A M =S xi c + BEx i c*
2.3.13 BE vx =i{xx BEx BE +| Jx BE u vJv BE +vBE {KBEi iBE BE BE +g
V BEi c* BE< <x c +{] c BEi c V |{<]{ {E, Mn {E, BE{x + ]]
BE { U{ c< ci BE |Si BEi c* +{] BE { nBEi Mix BE { SBE BE BEi c + BEU
BEx x BE n xBEn { BEi c* n BE{x BE M BE n BE =nch x +A c* Y{x +
BE]M +l Jn +l #E BE A BEx BE { n BE{x BE +nM n< V BEi c* xv BE
n BEni BE Ji |Ki BE V BEi c + vx BE i xBEn +ch BE V BEi c +l M BEv |{i
BE { { i V n Vi c* A vx BE n i BEni BE, Mhx x M< {{k BE {
Si BE V BEi c*
2.3.14 Ji +x c{E : Jn/BESS BE Mi BE BE +, g |, xVx |, BEx +n V

BE vx { i {j
BE BE V BEi c +l BE BE BE BE BEx BE A vJv Ji BE BE V BEi c*
<x c BE BEA MA BE nx BE A M i BE V BEi c*
2.3.15 cBE =t BE VA +iK] n BE v vJv : {BEi + =x { n BE vJv BEx
BE +x iBE ABE xx BE FjvBE r =t BE |M BEx c VBE VA +l +x O BE BE{x
BE ciii BEx c* <x r =t, V |: x c v Ji c +l {] BE x n u i |{i +
xji ci c, BE < iBE |v BE V BEi c + c{E BEA V BEi c V BE BE +{Sx c BE* |: <
A |v u |{i BE V BEi c V BEv + BE xx BE FjvBE +l BE cx BE lxii BEi c + i
BE i +Vi BE vx BE n n Sx BE BE BEi c*
2.3.16 {V BE vJv : BEni BE BE BE h +l ] BEni BE {{k, nxn + {V BE
h ci c* BEni BE {V c Si vx {n ci c V {{k BE { +l BE BE BE {V
BE { xi BE Vi c* {V BE vJv BE vx BE Ji c x + vxvx BE iBE ABE c BEi
c*
2.3.17 +i:K ]BE BE vJv : Mh BE { c BE BE BEBE ix BE vBE |Si iBE ABE
c* A {ri BE +vBE {KBEi {xi Mix BEA MA + Jn BE A b] BEA MA {cx li BE {x
+l BEi BE A OcBE BE V MA BE SBE c BEi c* ABE +vBE |Si iBE <x] (S x MA
BE b) BE BE BEx c VBE +l c BE V BE cJi |K] BE A {BEi BE V c c i V V
c BE {BEi xc BE Vi c VBE u BE BE BE V c c *
2.3.18 {VMi BE vJv : =SS BE n BEx BE A + =BE u BE BE BE BE BEx BE A
j A ={BE +l BE {VMi {{k BE +vBE <xM BEx ABE +{x< M< v c* V BE {c BEc V SBE
c {V r BE { BE BE +vBE xv =v x +l V {V V]x F xx BE ABE ={ c
BEi c* nJ M c BE BE {VMi q BE =~x BE BE< A ={ BE +g Vi c* {E , BE VBEi
x, V +PKi vx BE | BE + BEi BEi c, BE vx BE ={li BE Si BEi c*
2.4
+ll BE BEU nx M BE vx BE Vx :
2.4.1 Vc BE vx BE =i{nx BE i +lBE Miv BE BE Fj li c BEi c, +ll +l BEBD{ BE
BEU xnK] Fj c, V < +iBE BE |i Vn nx c <x Fj A]] Fj, {E + +Kh V, k
V, BE +v|{i, M- |{i M~x, n { Fj, ]BD cx BE i BEx +iK] n +
+{SBE Fj c*
2.4.2 + A]] n : A]] BE i BE BEh, ]{ BE + {VMi + BE { A]]
n { |V BE | n BE P] BE ix BE VA BE +{Sx BE A |icx Vi BE BEi c* <BE BEh
BE vx BE =i{nx + x, nx c c BEi c* #EBEk BE { niV +BEi BEA MA #E |i{E BE +iBDi xBEn
+n BEBE +{x BE vx BE x BEx BE BE{ |{i c* < BEh |{iBEk BE { BE vx BE Vx ci c* BE<
+ { ABE +vBE {KBEi iBE +li lxih M BE +vBE (]b+)1 BE #E BE A xBEn BE BEx
BE +g Vi c*
2.4.3 {E A +Kh n : h + +Kh { xBEn #E ci x c + c n |Vx BE { BEi c*
c Jn #EBEi BE A h + +Kh BE { BE vx BE {ii BEx BE BE{ BE +xi ni c, VBE {
BE { +{x {BEi x BE M< {n BE, V BE {, c Ji |BE] x BEBE, ]BE BE { Jx
BE BE{ Vn c*
2.4.4 k V n : k V n xx { BE vx BE V BEi c* BE BE Vxi BE
<BD] BE |i Jx <x {BE +{E (+<{+) xx vJV BE |i nx c V |]
+l +{] BE A BE vx =i{xx BE BEi c* < U{ c< BE{x BE |M c BEi c + A vJV
BE +vBE {KBEi {xi i{] BE{x +l n BE FjvBE A xBE i c BEi c V +<{+ u
1. ]b+ x BE c xh BE A +vBE c Vxc u +ii BE V BEi c c +vBE u { BEA MA Fj A
BE n ={v BE V BEi c*

66

BEvx il <BE +xx

|ii x BEi c + vJ BE ]bM BE VA =xBE xBE iBE i c iBE =xc n vh xBE
BE BEi { BE (+{E b) BE V BE*
2.4.5 VxBE +v|{i : VxBE +v|{i {U BEU K J, {nb, xxi il V]i +vh {
r c< c* < | {KBEi + c<]BE n, V] BE + + BE ci V ci c* +<b (+lBE cM
BE M~x) +xx i VxBE +v|{i BE +BE BE .P.=. BE 30 |ii xi c VBE ] b]+ (
{ M~x) +xx < +BE BE .P.=. BE 20 |ii { Ji c*2 i BE |i{v +M x ABE {j +xx M
c BE i KBE VxBE Fj BE +v|{i 8 J BE { BE +{ l VBE |iF BE +v|{i BE ]
+xx 2.5 3 J BE { BE S c* c i BE A BE VxBE +v|{i BE +BE BE MM 10 11 J BE
{ |iK BE +{ Ji c*3
2.4.6 M- Fj : BEvx BExx S] Miv BE x BE A BEU KvBE + |icx BE +xi ni c* M
=q BE A l{i BEA Vx ci n BEA MA A BE n{M + ci BE VA vJv, BE vx BE Vx
BE i BE ABE c* A n{M BE k BEBEiBE , ABE +i-BE xBE, u Ji: =Ji BE
M c V vxvx + +iBEn BE k {Kh BE r -b k l BE Fi Jx BE A xi i BEi
c + =xc ni c* k j BE +vx l{i ABE M BE M~x (Ax{+) Fj BE xvh i x Ax{+ BD]
BE A ix xjh + BExx ij BE {xF BE c + v BE A xx ={ BE Z n c*
2.4.7 +x{SBE Fj + xBEn +ll : BE vx BE q +x{SBE +ll xBEn x-nx BE ci vi
c* BE BE M J +, i + vBE p BE + Mi V BEBE u xvi BE Vi c* BEK {
xi, ci +{SBE Fj BE txi il +{{i BEM fS V BEBE x i ci xBEn +ll + +vBE
+nx BE c*
2.4.8
n { + +ih xvh : SBE, b { BE 60 |ii4 cK] =t (AAx<) BE r
=t BE S BE Vi c* SBE BEi + >{ BE +]x + =i{n/+ BE BE xvh +ivBE Kvx
c, AAx< BE K =i{n/ BE BEi + il MBE FjvBE BE +]x BEvBE BE |M BEi c* A
BEvBE =x BE /+ BE +ih BEx F xi c* xx BE FjvBE xxi BE{x BE BE ci +l
xx BE FjvBE BE =xBE BE ni BE xxi BEx BE ={ BE { BEv + BE {FBE { =SS BE n
FjvBE {Fi { xx BE n FjvBE BE lxii BEx BE A {i |icx Vi BE BEi c*
=nch BE A BE< n BE{x + + BE BE +vBE ix BE A +iBE +ih BE |M BE
BEi c BE c =SS n FjvBE r BE{x BE |Sx |{i BEv + BE xx n FjvBE =BE |Sx
lxii BEx BE A BEc BEi c BE c +{x n r BE{x BE xi BEi c* < |BE, n r BE{x i+
+ + BE BE BE BEBE i BEi c BE c +{x =SS n FjvBE BEv + BE +{x BE{x BE xx BE
FjvBE BE lxii BEx BE A BEc BEi c BE c BE{x BE xi BEi c* nx xi BE{x BE
BE xx BE FjvBE BE lxii BEM + A BEx +{x { BE +nM BE BE BE BEi c* < n
]{E |<M BE vx BE Vx + lxih BE A ={BE BE { = c* c BE K , .A.A.
9/11 BE P]x BE n BEM n BE Mcx F, c<{kx p {kx { c< F SBEM + x xjh U]
BE BEh c BE VA vx BE ciih =Jx { BE +< c BExi + { +/ BE lxih BEx
BE A +ih xvh + BE Sx BE A + {x { |M BE V c c* p x U] + BEM Sx
BE =nBEh BE l, +v +ih BE A c ] =Jx { BE +< c* k |SBE + BE { xBEn
n BE {] BE i cA n x c xnx { xjh BEx ci BE c ]{E |<M BE VA BE +{Sx Vxi
BE A J { +{Si c + BE~x c il BE +vBE BE A {i Mx BE A cM c* #E]x Ab5 BE +xx c
BE BE n ]{E |<M xi BE VA J { |iK 160 x +BE b +vBE BE V BE
cx =~ c c*
2.
3.
4.
5.

n: VxBE |{h i BE {] BE { 1.5, 06 Vx, 2011

+li
#ESx i A BE : BE +{Sx BE i S, 2009
+li

BE vx { i {j
2.4.9 i BE c +ih BEA MA +v vx xx iBE { i + BEi c V c Mi xvh,
BE BE FjvBE BE VA n |iF x, M b{V] |{i BE VA i BE{x u {V V]x,
Mn cb BE VA i ]BE BE] x +n* c c BE i BE i +ii BEA MA vx BE ci
<x vx BE VA i { + SBE c*
BD 2.1 BE cx BE KiA
BE cx v xx +vx x n c BE BE cx K { n BE A xx +l x BEvx BE l U]
n/FjvBE c V c +x il Vx BE xh BEi c* xi: =xBE A c {k BE Fi Jx BE A
+BEKBE lx xi cA =xBE {k il Ji BE o xi +l M{xi BE |i ni c* =n
xBE c BE |i BEi c + +{n VnM BE +xi ni c* Vc BE k BE BE +l{h hVBE
BEBE{ +BDi cA x +x l{i BE V BEi c + {E = FjvBE +{x +{BE j i
BEBE +l {VBEi BEBE r Vx x] cx BE n BEi c* c =xc =xBE BE BE ni BE BE BEx BE <SUBE
cK] k+ BE Vn Ux l{x l xi c* +xBE cBE (BE{]) il M cBE xBE BE ABE x]BE
Jx cK] kA BE cx cBE (BEb]) BE{x l{i BE BEi c + c xx BE Fj BE nJi cA
A BEb] BE{x BE BEj { =xBE + BE lxih BE BEi c* BE cx + BEU +xSi il +Ux |vx
=xBE BEh BE BE BE i BE VMBEi il SiA c* V c n BE =Jx VBEK
Sxi i c, + +iBEn il +x BEBE{ BE i kx BE vBE ni c, V i A F BE
PBE ni c*
2.4.10 { +vi vx-vx (]AA) : k BE BEiBE (A{EA]A{E) { +vi vx-vx (]AA) BE
{K +{x M-BExx =i{k BE v xx BE | {BE n BE |M BE VA BE nx + +{v BE +
BE U{x BE |#E c* A vJv BE xx ={ +iK] { |c BE , V]i r
k {Kh |v A p x il n BE S VS-{i v |#E+ BE i +g x c *
2.4.11 ]BD cx : K 1950 BE n n ]BD cx BE {BE { |M ci c c* il{ ]BD cx n BE BE<
xvi {K xc c* +<b x ]BD cx BE BE ci +l ci xx BE, Sx BE | +nx-|nx BE BE +
ci{h Miv BE {ni BE BE Ki+ BE { {Ki BE l* +<b x K 2000 ]BD cx BE
{ 35 n/FjvBE BE Sr BE l* c S ix BE l {ii c< c* BE l-l SBE +vBE ]BD
cx Sx BE ]x BE A ci cA c*
2.4.12 +{i] k BExp : BEU {x BE cx x +{i] k BExp (+A{E) BE Vn v {nx +{x c +
+| k x-nx =xc KYi k BExp BE { hx BEx BE |k ci c* il{ M{x ={v BE x
V x BE BE c, =xBE u M M x +l x BE { BEvx il {VMi xjh BE + {{Mi BE
cx BE |hBE { i c* +<AA{E x +A{E BE xxx {Ki BE c BExp Vc =x BDi +l
BE{x ] BE nx {F { k Fj BE BE BE f c V +A{E BE x xc c Vc BE n lx {
BEA Vi c + Vc +iOi +vBE lx BE +x u xji BE Vi c* < ic ci +A{E
xxJi KiA Ji c :1

FjvBE VxBE |lBE { +x BE l Vx k lx c;

P k vli BE +x{i c {{k il nxn BE l k |h V P k +ll

BE A i BE M c; il

3. Vn + i BExp V xx + BEU +l |nx BEi c : xx +l x BEvx, ii +l

cBE k xx, BEM M{xi il Mx
+<A il +<AA{E ci +iK] M~x x =x k + BE hx BEx BE A Vn xBE iBE +A{E
BE |M BEx BE Vc BE cx BEi c c c*

88

BEvx il <BE +xx

BD 2.2 cMi ]{{h
cMi ]{{h ({Ax) n FjvBE ABE i{xi Ji c V BE n lMi xBE (A{E+<+<)/=BE
={Ji =BE AAx u +ixci i |ii BE |i V BEA Vi c* cMi ]{{h n xBE
BE S BE{E BE| c BDBE <x xBE BE i V x { |{i +Vi BEx BE i |iF x
BE ck{h Mi A BE | VA x +xi ni c* Ji BE xMx BE |iF FjvBE BE c p
{ S< Vi c < |BE <x Ji xi xv BE |BEi BE i BE BEA {n BEi c*
BEA BE M< c BE {Ax BE v V +x BEU vx J vx c BEi c V n lMi x
BE { U{ M c* c xSi BEx BE A BEn =~ c c BE {Ax BE vx +iBEn BE k {Kh BE
A v BE { |M x BEA VA*
2.4.13 xx i{xx Ji BE VA x : b] <]] BE i nxn BE + x BE +vvx cA x
x BEx il {x BE A x + J c c* A xx vx BE n{M <xn {] u c + Vi
BEx BE A BE V BEi c* Zn ]{{h V BEU A <]] xBE ij il =xBE +vx u {{i {
xc BE V BEi + <A <BE n{M BE x c *
2.5 i Vi BE vx BE +xx
2.5.1 BE vx BE Vx +l Sx BE A BE< i +xx xc c, x c A +xx BE A BE< ci {ri c*
< K {K BE +x BE vx BE Mhx xc BE Vi c, < |BE <BE +xx Mx BE BEA MA |,
+vi {xx + +ixci Vx BE {KBEh { +vi c* + iBE BEA +xx BE S, < |Vx BE A
|BDi BEA Vx ci k {ri +l Sv BE BE< xi, iBD +l ci xc c* iA MA +BE
ci xxi c, V n +{xA MA xx iBE BE {+ BE K] xx BE BE BEi c*
2.5.2 +xx BE A |BDi BEA MA BDiBE iBE BE Kh =xBE + BE + +vBE {K] BEi c* A ABE iBE
<x{]/+=]{] {ri c* < c +=]{] BE Mhx BEx BE A <x{] BE l <x{]/+=]{] +x{i BE |M BEx
c* c PKi +=]{] + <x{]/+=]{] +x{i BE +v { i +=]{] BE S BE +i BE { BE vx BE
+xx BEi c* c iBE BE { c +, cBE <BE BEU ={M c BEi c n < BE x =tM +l
+ll BE BE K] Fj { M BE VA i, {xi +M < O { +l l { M BE Vi c < BE<
+vBE ci xc M* c fSMi {ix BE ={F BEi c V vi {ix c*
2.5.3 +lj u +{x< M< ABE +x Sv < il { +vi c BE BE vx + +ll BE A nx BE
A {BEi, + BE {Si BEx BE A vx BE +BEi c* SBE, BE +ll Yi c, = +
+{Si vx BE S BE +i BE BE P]BE BE {Si BEx x Vx ScA l* vx BE piMi BE +xx (+li
ABE K BE +ix BEix cl Vi c) KBE { {Si cx + BE +xx F xi c* =BE K]
+BE=]M ] (AxAA) +Oci + BE l ix A + BE ii c V +ll BE vx BE {
+xxi BE V BEi l* il{, {+xx V AxAA x ABEn c + BE |ixv BE { {BEi BE c c
c xc ci* + BE x{i, V BE c V +M~i Fj +i c, BE AxAA c { +Oci xc BE M
c, +i: < |BE =i BE vx BE +xx =vJ {Oc c BEi c*
2.5.4 BE vx BE +xx BE ABE +x iBE Fh Sv c V xx Fh BEA Vi c* c |ixv VxJ
{ BE J{i xx { +vi c BEi c VBE {E n BE BE ={M BE l ix BE M< c* < {ri ABE c
|ixvi BEx { x , {K] |x BE ] + c il ix < { BDi BE <SUBEi |{i BEx
BE~x< c* |: FiBE x BE l cM BE i i ci c BDBE M +Vx M BE F BE +vi
BE BE xc BEx Sci*
2.5.5 BE vx BE +xx BE A ABE k Sv {ri c* < Sv BE +v +ll BE xx Fj
BE BEx {ri BE { nJ M c, V |iBE BE +{x BE ] +{E |BD] c* BE vx BE Vx
<x Fj BE +nx BE +M i BE M c, V V V Vi c i BE +ll BE +BE BE {i Mi c*
il{, <x Fj BE P]BE BE {cSxx BE iBE + {x +xvxBEk BE +ici +i{BEi +#Ei {xx
+ x xBE BE BE |i ci c*

BE vx { i {j
2.5.6 Mi i Vi BE vx BE j ix BE A | BEA MA c* ] i {, + iBE BEA MA +xx
n xx Sv+ BE +xh BE M c :(?) +BE BE U] >{ M ix + BE j BE xvi BEx BE BEb BE Sv*
(??) x-nx {Fh BE AbM A {EV {ri p V +x{i BE +v { + il < +ll BE BE + |{i
BEx*
2.5.7
(?)

Ax BEn x +{x {] (1956) xx K] + BE BE +v { +ixBE + BE +xx M :

Vn il ix;

(??) -xVi BE +; il
(???) , V, BE, +n
BE P =i{n BE Mnx Vn il ix BE +M Ji cA =x BE +ixBE + |{i BE* BE BE A xvi BE
+ixBE + BE +xx |iBE Fj BE A BE M l iBE BE BE A xvi BE +ixBE + { {cS V BE* ={BDi
U] +xxi +ixBE + il BE BE A xvi iBE +ixBE + BE S +i BE + BE +BE BE {i
c*
2.5.8 |iF BE {UiU i (S i) x BEn u +{x< M< {ri BE BEU vx BE l +{x c* <x K
1961-62 BE A 2,686 BE { BE-M +ixBE + il BE BE A xvi iBE + 1,875 BE { iBE cx
BE +xx M* inx, c + V BE U] M< 811 BE { l* U] il BE]i BE A ] Vx BEx BE
n S i x { BE c +xxi + V { BE +{Sx BE M c (BE +) i K 1961-62 il
1965-66 BE A #E: 700 BE { il 1000 BE { cM* < +xx BE +M + 1968-69 iBE 1961-62
1968-69 iBE K] + r |ii BE +v { |F{i BEi cA c + V { K 1968-69 BE A BE +{Sx BE
M l, =BE +BE 1800 BE { iBE +xxi c BEi c*
2.5.9 MxBE BE +xx : S i BE ABE n, b. b.BE. MxBE x S i u BEA MA +xx +ci
Vi* =xBE +x, K 1961-62 BE A BE +{Si + S i BE 811 BE { BE +xx BE ix 1,150 BE
{ l* K 1965-66 BE A S i u MA MA 1000 BE { BE +xx BE ix c 2350 BE { l* K
1968-69 il 1969-70 BE A |F{h #E: 2833 BE { il 3080 BE { l *
2.5.10 S{ BE +xx : ABE |r +lj, g +.{.S{ x c + K { BE< {{ |BEi BE* =x 17 K
+li 1960-61 1976-77 iBE BE +v BE A c + BE +xx BE gh i BE* S{ BE MBEh S i
BE oK]BEh ci{h c] Vx BE Ki c + {E{ =x 1973 BE n n gh xxi {< V U]
+vBE + x =Jx r nV BE* =BE MBEh BE xxJi ii +vhA l :(?)

BE +ixBE + U{< M< c;

(??) +BE xx BE BE +{Sx BE Vi c + c +vx + BE BE = M iBE i c V +BE BE

K c* < |BE BE +{Sx V (BE) =i{n BE, (J) #E BE, (M) BE +l (P) M-BEK + BEK
v + BE P]x BE Mix x BEx +l BE Mix BEx xc Vi c;
(???) BE |x BE nFi +{ii ci c;
(?) BE +ixBE + BE l U]- +vBE +ixBE + BE +x{i c c; +
() +ll BE xx Fj |{i cx BE + BE l +ixBE + BE +x{i ci c*
2.5.11 S{ BE +vx BE xhBE xKBEK l BE 1973-74 BE n BE M +ixBE + BE l c + BE +x{i
M c VBE S i x < +x{i BE l cx BE BE{x BE* {E{ 1973-74 BE n S i BE +xx il
S{ BE +xx BE S Vn +i l* S{ BE +xx < {BE{x BE lx BEi c BE BE +{Sx BE i Vn
c A Vx BE x l V BE BE n ixiBE { +vBE c* =BE xKBEK < {BE{x BE lx BEi c BE
10
10

BEvx il <BE +xx

r c + r BE ni c* <BE +, =x ABE ci{h xKBEK n c BE xv BE M-BE M
BEK Fj +{ii BE M c iBE c (BE) + BE v ({En) + n V BE* S{ BE +vx c
+ BE 1960-61 916 BE { , +li {EBD] Mi { BE K] =i{n (VAx{) BE 6.5 |ii 1976-77
8.098 BE { (VAx{ BE 11.4 |ii) x BE +xx c*
2.5.12 i BE vx { Ax +< { A{E { BE +vx : K] BE k A xi lx (Ax +< { A{E {) x b. A
+S (1985) BE Mnx ABE +vx BE* +vx BE vx BE O + BE { {Ki BEi c, V BEv l,
{xi VBE BE |vBE BE xc i M* il{, +vx BE BE< BE ABE {BE {K ni c + <
{K]i BE |Vxl c + BEc M* V BE < {{i b] BE + c, Ax +< { A{E { +vx xxi +xx
{cS BE {x BEi c* +li BEcA BE PKhvx +l BE +i i +l BE {i Mx F xc cx {
PKhvx j BE ={M BE c V Mi Fj Fi { xxi BE { Z V BEi c* +vBE
+vx BE +BEx BE ABE +BE BE V V BE |M BE M c*
2.5.13 BE BE< BE +BEx i BEi +vx MBExx Miv, V iBE, BEV x-nx, P x,
BEBEBE BE VA =i{xx + xc BE Vi* BE BE< BE ABE BE +xx i BEx BE A +vx c F{i
{ Uc Fj i ci c ?.

A + BE =i{nx Mn BE J +l M{i nx BE { |{i c< {EBD] +,

??.

{k BE #E { {V |{i BE v Vi BE BE<,

???. VxBE Fj xSi {V xvh Vi BE BE<,

?. |<] BE{] BD] BE v Vi BE BE<*
.

xi BE v Vi BE BE<, +

?. |<] BD] + +i < BE #E u +i BE +vBE VBE BE VA Vi BE BE< *

2.5.14 BE BE< BE xx P]BE BE x BE n +vx +M-+M K BE A BE vx BE BE xxx
xvi BEi c V BE h 2.1 nJ M c:-

h 2.1 Ax+<{A{E{ BE 1975-1983 BE S i BE vx BE +xx

BE vx BE A +xx (` BE )
BE P =i{n BE

1975-76

9,958 11,870

15 18

1980-81

20,362 23,678

18 21

1983-84

31,584 36,784

19 21

2.5.15 Ax +< { A{E { +vx x xKBEK xBE c BE 1,73,420/- {A BE {EBD] Mi { BE V b { 36,784 BE

{A BE BE BE< Vx =SS <b { |ii ci c* t{, c BE P =i{n BE 30 |ii BE cx xvi c,
V BE BE P =i{n BE 50 |ii +l 100 |ii { BEU iBE +xx BE |i c +vx BE A +l
BE l Z n M BE 1983-84 i +l l BE BE< BE Vx BE {EBD] Mi +l V {
V.b.{. BE 16 |ii { BE P =i{n BE 18 |ii BE xc l*
2.5.16 VBE Ax +< { A{E { {] K 1980-81 BE A V b { BE MM 20 |ii { BE +ll (V
iBE + M BExx Miv xc c) BE +BEx BEi c, |. V M{i, V ABE |r +lj c, x Ax +<
{ A{E { +vx BEU xi{h +xx BE =J BE c* =xcx K 1980-81 BE A V b { BE 42 |ii BE {
+ K 1987-88 BE A 51 |ii BE { BE BE< BE +xx M c* |. +h BE x Ax +< { A{E { +vx
+ M{i BE v BEUBE j] BE =J BE c* =xcx K 1990-91 BE A MM 35 |ii + K 1995-96 BE A
40 |ii BE BE< BE +xx M c*

11

BE vx { i {j
2.5.17 Ax +< A{E { A x k j BE +n { BE vx BE Vx BE +xx Mx BE A +i BE +vx 1985
BE l* 1985 {c BE nBE BE A BE BE< BE BE{BE +xx BE V Ax +< { A{E { {] BEi c,
V BE xxJi h 2.2 n M c, +xx {ix BE BE ni c*
h 2.2 BE BE< BE +xx xxi
K

S{ BE +BEx
S BE
BE
v
v
(3)

M{i A
M{i BE
+BEx

M{i A
ci BE
+BEx

PK A] A
BE +xx

MxBE
BE +xx

(4)

(5)

(6)

(7)

(1)

(2)

1970-71

4.8

5.2

22.3

7.6

1971-72

5.1

3.2

28.7

7.8

1972-73

4.0

3.8

31.9

7.8

1973-74

4.9

8.1

27.1

7.4

9.9

1974-75

5.9

12.4

20.9

13.8

8.1

9.3

1975-76

5.6

9.9

25.0

8.4

10.0

1976-77

5.7

10.2

37.6

8.7

11.3

1977-78

38.4

8.7

12.1

1978-79

48.1

19.8

13.5

1979-80

14.4

2.5.18 c nJx ={M cM BE i BE vx +l BE +l l BE +xx { n n BE ix BEi

c* BE BE +xvx O{ M A +xi il { A ] A Vx, x BE +lBE x] x V< 2010
1999 20076 iBE 162 n BE b +ll+ BE +BEx BE* < {i Si c BE K 2007 <x 162 n BE
b +ll (BE BE P =i{n BE |ii BE { ) BE i +i 1999 BE 34 |ii BE ix 31 |ii
l* i BE A +i j #E: 20.7 |ii il 23.2 |ii l, VBE BE +i +xBE { ixiBE c*
< +vx BE |Vxl b +ll BE i V +vi A + BE BExx =i{nx BE BEx BE A
{Ki BE M l VBE xxJi BEh BE BEh VxBE |vBE VxZBE U{ BE M
c;

+, vi +l +x BE BE Mix Sx BE A,

VBE |ii +nx BE Mix Sx BE A;

BEUBE vBE g V xBE, V BE xxi Vn +vBEi BE P], F xBE, +n BE { BEx Sx

BE A, +

BEU |xBE |#E+, V BE JBE |x +l +x |xBE {E BE { BEx BE +x{x Sx

BE A*

2.5.19 +l l BE vx BE BE +xx Mx BE A +vx +BEx ci xx v BE {x BE M

c + =xBE cJ vh+ A +xx BE +Sx BE M< c* <BE +, =xc = K BE v BE vx BE +M+M +BE |{i cA c* c BE K b {] + c, Vxcx BE vx BE BE< +xx BE i BE c, K
{ i u n J c BE vx BE v *
6. xi +xvx BEBEh {{ 5356, {h b +llA; 1999 2007 iBE 162 n BE v x +BEx, |EbBE x<b AhbV
<cx + b <. ]xO*

12
12

BEvx il <BE +xx

2.6 n V BE vx BE +xx
2.6.1 ABE Sx <, V 2009 BE + {c <]x] { {Si BEx BE M c, ii c BE BE i
BE vx n BE BDi vx +vBE c* c n BE M c BE BEM l {], 2006 BE +x BEU n BE
K]BE u ]Vhb BE V Fj BE V xxx c; i 1,456 x b, 470 x b, .BE.
390 x b, =#Ex 100 x b, Sx 96 x b*
2.6.2 + c {K] c BE BEM l BE x BE< M~x7 xc c t{ c ABE BE l (A A) c* 13
i, 2009 BE Zeenews.Com x . V xx V <x]xx BExBEx +{E A A BE |J c, ABE BDi BE
Sx n, V . xx x +BE BE =J BE l il BEli A A {] BE +v { =Pi l, x n BE l BEc
BE A A x BE A {] |BEi xc BE + c BE i BE V BE BEcx { ic xMi l*
< |BE +BE S BE{x BE ni c il < +vcx i{h < {Si BE c c *
2.6.3 n {], Vxc b c BEci cA {Si BE M l BE i xMBE, Vxcx MBExx c {k
MM 1.4 ]x A b J c, BE k +Jhbi (V A{E +<) BE n M BExx k |c;
2002-2006 BE Sx, 2008 { +vi l* <BE x, 2010 BE {] i M BExx k |c BE SBE A
Mii, 1948-2008 BEi { c, il{, Vc {K~ 9 c ni c BE |BDi BE +{E - n <x{ lb xi{h l
+BE, A b 22.7 x |i K (2002-2006 +v +vBE) V iji 61 K MhBEi c, V A{E +<
BE +xxi +i MBExx +=]{D { +vi l + KBE +i BE nP +v j@J+ { M BEx xi{h c,
c V M BExx |c ABE K n K8 iV P]- c c*
2.6.4 il{, BE (V ]Whb li c) i V BE +BEx BE =J BEx ={M c, V
K] BE u BE M c* <BE |BDi x i BE 2010 BE +xi i BE v BE BE BE niA 1.945
x |EBD (MM 9295 BE {A) l* n j x <x +BE BE i {K] BE c V i n j
u =xc c n M l* SBE Sx K] BE BE <] { VxBE { ={v l, {i K BE +BE
xxx BEA MA l + +xv h 1 h r c* < h c nJ V BEi c BE BE i BE
BE V K 2006 23,373 BE {A P]BE K 2010 9295 BE {A c M< c*
2.6.5 h - 2 +xv xx n BE K]BE BE v BE BE ni+ BE Sr BE M c* c nJ V BEi
c BE BE i BE V n BE xMBE BE BE BE V BE BE 0.13 |ii ~i c* <BE +,
BE n BE xMBE BE BE BE V i BE M BE K 2006 0.29 |ii P] BE K 2010 0.13
|ii c M c*
2.6.6 +BE n BE { i vx BE < i { ={v ABEj |hBE Sx c* <x +BE Fi {
c xKBEK xBE V BEi c BE c + vh c BE i x BE +vBEi V J c, V Mi c*
2.7 i c +xii M BExx vx-+< A A{E + V A{E +<8 BE {]
2.7.1 j@K A 19909 u BE MA +xiK] p BEK +vx BE +x, 1971-1986 +v BE nx i {V
{x MM 20-30 x +BE b +l 1-2 x +BE b |i K l* < +xx BE n 200110
vi BE M l + 1971-1997 BE +v MM . A. b 88 x l, V ] i { 1971 1997
+ll BE x iBE j@h ih BE 20 |ii BE x c* n n i u 1971 1997 iBE Si c
j@h BE |iBE b BE A |<] i x x 20 ] c {k Si l*
2.7.2

<x +BEx { {cSx BE A +{x< M< v, +K] v l, V {V {x BE xxx ni c;

7. xx BE +{E ]Vb BE 1921 {c BEM l BE { Vx Vi l*

8. M {E<x <]O] ABE +xiK] AV c V K] A ]] xi, F{ + BE BE M BExx vx BE { |c BE
BE BEx BE =q =xxi xi c*
9. , A A , V.BE. (1990), +nM BE U{ c+ K; {V {x + i { Mi VBEBEh* 1971-1986 +lBE A VxiBE
{icBE, V<, {{, 1645-1648
10.i +ll c j@h A {V {x, +BD{Eb b{] +vx, Jhb-29 . 1, 2001

13

BE vx { i {j
{V {x c j@h BE {ix S Ji +iBDi BE +Fi xv {ix n |iF x*
v BE J iBEv c c BE xv BE i V xv BE BEb BEA MA |M +vBE c, +Ji +=]{D BDiBDi
iBE BE VA +Vi {V c BEi c, V BE v BE BE +l xMi BE VA +Vi {V
BE V BEi c*
2.7.3 {V {x BE {Ec ]b BE Mi VBEBEh BE VA Vi BE Vi c V i =ni ci c V c
BE {x: J Vi c V BE ABE VBE BE +vx xi n iM BEi c + +i n ABE +M VBE BE ici Si
BEi c* K v c c BE x +vBE VBE + BE VBE xi u M BExx iBE n {k BE +Vi
BE BEi c* <BE +xx i /iBE BE xi/+i BE < i ix BEBE M Vi c, BE n n i
/iBE +i/xi BE { BD Si BE c c* < |BE Vi {V {x MM 87,881 x A b l*
2.7.4 BE k xi x +BEx ci M BExx +=]{D + {] BE j@J +x vi K BE A BEi{
+vx BE l i-Vi |h BE |M BE;
(BE) n, 2008 : BE n M BExx k |c; 2002-2006, V +BEx BEi c BE BE n BE
+ M BExx k |c A b 850 x ]x .A. b |i K c*
(J) {E, 2010 : ]b Mi x +xixci BE V cx, VBE +xx c c BE BE M BExx
k |c BE V cx ] i { A b 100 x |i K BE cx =~ c c*
(M) S, 2010 : xV { J, M{x FjvBE M x V , VxBE +xx c BE A V
ix A b 10 ]x BE c + {U 13 K 9 |ii BE gi n { KBE { c c,
V BE P =i{n 3.9 |ii |i K +vBE iV c c*
(P) S, 2010 : +|EBE M BExx k |c : BE BE A U{ c+ vx, VBE +BEx BEi c BE +|EBE
x 1970 2008 iBE M BExx k |c .A. b 854 x BE xBEx =~*
(b.) <, 2010 : BE n M BExx k |c BE +x : 2002-2006, V =xBE VS BEi c, Vc
BE n M BExx |c ]x b, V +{v, K]S + BE +{Sx BE |{i c, BE V
BE V c c* c =J BE M c BE M BExx |c BE M V ABE n BE U c c + n n
{cS c c, BE b k |h BE v xBEn BE { lxyi BE V c c; VBE BEh c = n
BE c Ji V ci c* c |ni BE M c BE BEi n BE n + c xBEn BE
+KBE c + BEi n BE BE A |c BE 56 |ii + 76 |ii BE S K] BEi c V +{i]
k ] lK] { +vBE c*
(S) x, 2010 : i M BExx k |c BE SBE A Mii : 1948 - 2008, VBE +BEx BEi
c BE 1948 2008 BE S .A. b 213.2 x BE BE BE M BExx c|c |c BE VA i
{D] BE M c* c {{k { |i{E BE n { S BEx BE n, c +xx M Vi c BE i
BE x u MBExx {{k BE Vi BE +xih n, 2008 BE +xi iBE MM A b 462
x ~i c* +M c i M c BE n i BE Mi <BEx BE j BE P =i{n BE 50 |ii
{ +xxi c (2008 .A. b 1.28 ]x BE BE P =i{n { +vi .A. b 640 x) V
]i { Mi +l l BE K] BEi cA M BExx {k BE 72.2 |ii c, n li c*
(U) Vx, 2011 : BE n M BExx k |c, 2000-2009 VBE +xx c BE 2000 2009
BE M BExx c|c MM 6.5 ]x A b l*
(V) {E, 2011 : BE ciBE +{v V +{vBE V BE O { BE 12 gh BEx
BEi c; bM, x, xV, xBE x + pA, x +M, U] cl, c + +x ix, i, ], i,
+] + BEiBE i, + x* <x 12 MBExx #EBE{ BE +vx BE M, bM BE (32 x
b |i K) + xBE x (250 x b |i K) BE =i{xx BEA MA M BExx xv BE +x {c
+ n lx { J M l*
14
14

BEvx il <BE +xx

(Z) n, 2011 : 2009 BE {i cA nBE { BE M BExx k |c, V {i c BE K 2009
BE nx BE M BExx c|c .A. b 903 x l, V K 2008 BEb BEA MA .A.
b 1.55 ]x BE ABE M] c* {] c {i Si c BE 2000 2009 iBE BE n x M
BExx k |c BE .A. b 8.44 ]x BE xBEx =~* V BE Vx, 2011 {] c* n BE
iBE-3, +xv nA MA +x c|c BE ci BE +x BE |{i c*
2.7.5 <x {] , M BExx k |c BE +BEx (+< A{E A{E) BE BE +{Vx =] (V < +) v { +vi
]b Mi x c j@h n ( < b) BE BEBE BE M c* < b BE xv BE i (xv {ix
V x A{E b +<) P] xv BE |M (S Ji K V xv {ix) BE { < v rxi { Mhi
BE Vi c BE xv BE i, V xv BE BEb BEA MA |M +vBE c, +Ji c |c BE ni c* V < + BE
n BE xi/+i BE ix BEBE Mhi BE Vi c (BE BDi +x b) V BE < i ix BE M< c
BE {] BD c, V Mi + nx ({i {xi x:BE BE 10 |ii) BE Vi BEx BE n =
n /iBE +i/xi BE M c *
2.7.6 il{, < b + V < + nx Vx BE M BExx c|c BE vx Ji c* < |BE xv BE |M
i +vBE ci c, V i ci c V < M BExx {V BE +BE +xih c; < b +l V < +, V
c, x { xvi c* M BExx +xi |c BE J { +v { U M c BE, SBE M BExx |c +Ji ci
c, +lBE BE BE A BE u =x { v BE xc M V BEi +l ={M xc BE V BEi* <BE +,
<x +xi|c BE M BExx BEBE{, V BE +i BE +l vi BE (]) BE iBE +l xi BE +vBE
VBE BE VA Sx BE Vi c*
2.7.7 M BExx +xi|c { S xc BEBE c nA MA BEh x c, c {K] c BE x, 2010 BE V A{E +< BE
{] nA MA +xx BE BE .A. b 213.2 x BE 1948 2008 iBE i c {D] BE M l, BE =SS
<b { nJ VA*
2.7.8 <BE +, V A{E +< {] M BExx c|c BE x | BE vx xc Ji, V BExx Sx, V BE
A{E b +< + { x] +n BE VA x BE v n { +A c* c BE BEi c BE n M BExx {V BE
VBE +xih BE =hb ]{M BE { Yi |#E BE v n { BEi c, V BE i + SxV
+x ni c* <x +xi|c BE +vOci xc BE VAM + +Ji A{E b +< +vBE +vBE BE { n
VAM* c +M BDi BEi c BE +xix , c c|c {x {V BE { BE xvi BEx BE x x BEi c,
< cBE { M BEx + cM, BDBE Ji O +xi|c BE x x + {V {x BE { BE S
Vi BEx xc cM* < BE BEx, i c|c BE +xx BE + BE BEi c*
2.7.9 <BE +iBDi, V A{E +< BE b (+ BE BE) ci{h M BExx c|c BE +{x +vBE xc Ji,
V BE

+ + +|iF ]b BE VA BDi Mi xvh BE VA; BDBE ]b +BE BE +< A{E A{E xnx
vi xc ci c*

]b Mi xvh V vi +l +vi {] BE VA ABE c VBE nJ< ni c *

iBE

c ]<{ +ih c

2.7.10 +i: c Z nx =Si c BE i c M BExx c|c BE +xx, V +< A A{E + V A{E +< u BEA
MA c, {h ={M VxBE ni c* +v ci c + c +BEx |{i BEx BE A + +vx +{Fi c*
2.8 BD MBExx iBE n V MA vx BE { M c
2.8.1 i M BExx k |c BE SBE A Mii : 1948 - 2008, +xx M c BE 1948 2008 iBE
BE 213.2 x A b BE MBExx iBE BE VA i c {D] BE c* <BE +, +xx M M c
BE {k { |i{E BE n BE vx Jx BE n i BE x u M BExx {k BE Vi BE
+xih n, 2008 BE +i iBE MM A b 462 x l* c {i MA Vx BE +BEi c BE BD A
+{i] BE Ji n { c +l c BE < vx BE BE BE +BE { {c c i ] M c*

15

BE vx { i {j
2.8.2 A{E b +< BE +BE < il BE +|iF { =J BEi c* +|, 2000 S, 2011 iBE +tMBE xi A
rx M (b +< { {) u V BEA MA +BE BE +x, |{i A{E b +< i u |{i BEA MA {h
A{E b +< BE 41.80 |ii c* h 4 <BD] +xi|c BE n- Sr BE M c* < h c nJ V BEi
c BE +|, 2000 S, 2011 iBE S +xi|c BE A n +i =k i (41.80 |ii) + M{ (9.17
|ii) c* + M{ +{x U] +l l+ A x BE i xc c BEi + c {K] c BE x BE
BE Sx BE A +/+l xBE BE V |vBE {cSx BE U{ BEx BE A <x FjvBE BE VA BE
Vi c; Vxcx +{x BE BE{x x BE c; t{ |#E BE =hb-]{M BE { Vx Vi c*
2.8.3 {]{] x] BE v i ]BE BE] x =x iBE ABE +x iBE c, V i u
=i{xx BE vx BE i {x: x BE Vi c* {]{] x] +l p{ i{ni Ji (+ b +<) BE v
i |ii BE |i A{E +< +< u V BE Vi c, V <BD], j@h-{j, i{ni +l <xb<V c BEi
c* {]{] x] xBE +{x x i |ii BE xc Ji, V BExx i { A{E +< +< u J Vi
c, {xi c i |ii BE =i-S l c A {VMi + K { i BEA MA
n+ BE VA +lBE BE |{i BEi c* +i: {]{] x] BE Ji BE v x =x xBE u i
|ii V BE V BEi c V xx BEh V BE i |ii V x ci {ji {nhb BE { x BEx,
Mi A |i{E BE BEh i xjBE u xi BEA Vx BE <SU xc Ji +l +{x {cSx BE M{i Jx
BE <SU Vii c, V < BEh c BE {]{] x]/p{ i{xx Ji BE BDi { BE BE V BEi
c + iBE l BE {cSx BE |BE] BEA M +x +xii BE V BEi c* t{ {]{] x] BE BE
=x BDi BE V BE V BEi c Vxc ={BDi n xBE |vBE u xi BE Vi c + +{x OcBE
BE Vxx BE (BE < ) xBE iK] cx BE n il A{E +< +< = BDi BE x A lx, VBE {]{] x]/
p{ i{xx Ji BE V BE M c* BE +v { BE Si BEx +{Fi c* il{, < il BE nJi cA
BE FjvBE V BDi Vxc {]{] x] V BEA Vi c, BE n, V BE BE +l A A xc c, BE
Ji +{i] k ], V BE BEx u{c, ] Vx u{c, ]Vhb + BDVM c, cv {i BE
VA l BE {cSx BE U{x c, V u BEU 11 {i +n BE nJx {K] c* {]{]
x] l BE VA l/xBE i c BEi c + =xBE x BE i =xBE u =i{xx BE vx c BEi c*
2.8.4 c c , BE VxBE oK]xi +A c BE BEU i BE{x u V Vb+ Vxc BDWM V
Sr BE M c* V BE {Sx BE A |M BE M c* 12 u {i 21 i, 2011 +n BE nJx {,
c nJ M c BE +SSBEi { c +BE xBE BE BE{x u V BEA MA V b + x BEx
BE A i { M l, V i SBEx c {E ci BE ]bM BE c + n-ix K BE n cx =~i
cA U] { V b + BE Si c* oK]xi, < BE vx BE {x: x BE A n i M BE { Z ni c*
2.8.5 vl M~x, M BE M~x lA V n +nx |{i BE c c, {E A{E-3 Mc j BE KBE
h n BEx BE A +{Fi c* =BDi {E , n ni BE BE x + {i J Vi c* l BE +
xc ci c* c c BE A BE< , i u =i{xx BEA MA BE vx BE i { V c c*
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VA n { V BEi c, A BEx BE cBE BE~x< BE nJi cA < { S xc BE M c* il{, {U
=nch Z ni c BE i M BExx |c BE ABE M BE ] V BEi c* c +xiK] BEvx |M u
v fS BE o xi cA V nc BEvx BE {c v BE + BE Sx BE +nx-|nx v BE c +
xx FjvBE Sx BE +nx-|nx BE BE xi cA V +{i] k ] c, =Si VS BE iiBE
+BEi =VM BEi c*
2.9 BE{] Sx BE n{M
2.9.1 BE{] Sx + {cSx =i{nx BE {EBD] BE ABE { x BE A BDiBDi ={ c, V BE + =t BE
BE xAM + +ll nn BEM* il{, BE{] ci BE BEj BDii BE Vx BE V BEi c V
11. +n .b.].A./BE.A.A./184/12/2009 nxBE 9.12.2009, +n . b.].A./BE.A.A./+<.A.b/207/01/2010 nxBE 15.1.2010 A
ci +n .+./+<..b./426/2011 nxBE 14.1.2011.
12. +n . b ] A/{ A/+< A b/02/2011, nxBE 21.9.2011.

16
16

BEvx il <BE +xx

iBE l BE U{ BE n{M c BEi c* cv ci BE Vx BE VA Sx, V ABE-n BE +{x c,
+ =xBE M{xi, V BEUBE FjvBE u |nx BE M c, A n{M BE BE xi c*
2.9.2 2011 BE BE BE {] VBE KBE n {{] ] c, 150 K]S BE BE VS BE c + +vBE
A BE{] cx, V BE BE{x + ]] { M c V A b 50 x c* BExx KvBE
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ABE Vi xh c + x BE Vi xx BE A +{x 40 {E BE ni BEx BE |#E c* c
+v BE Vi c BE < BE BExx i BE {cSx BEx BE V iBE i BE v n BEx cM, BE
| +VBE |Si A +xiBE |l+ BE { Vn S BE i BE xn BEM*
2.9.3 BE BE Mix Sx BE A BE{] fS BE n{M BE ABE oK]xi b{Ex BE ={v BEi c* <
cSx O{ x 1992 2006 i BE< cBE BE{x BE v x BE, VBE +M BE{] BDii c {xi
V +x { BExu{ c, ] Vx u{ c + +vi {] BD BE{x c* cSx O{ x {E,
2007 i +{x {h BE |Sx BE 11.2 x .A. b BE BE |i{E b{Ex M{ BE S n +
< ABE BExu{ c BE{x BE ABE BE +xih BE v BE M* V BE |vBE x =BDi BE{x BE Ji BE
A +xv BE i =k n M l BE BEx u{ c BE BExx BE +x, BE{x +{x Ji i BEx +{Fi xc l*
2.9.4 BE{] i BE cxBE | BE c {i Sx < V]i i fS BE {U U{ BDi A BE{x
BE l xx BE A +xi cx ScA* i n iBEi BE ABE BEh c c BE BE |vBE =x
BE< BEx BE A F xc c, Vc vx BE |loK] =hb - ]{M +x v BE VA i { M c +
c + BE Vi c BE i u < v BEA MA |, V BE BE n c* <x |k { VS ={v BEAM*
2.10 +vBE +xvx BE +BEi
2.10.1 n BE i c nx VMc BE vx BE BE n +BEx +xvx VS BE v x BE +BEi
BE {c c BE BE M c* c xi xvh BE l-l xv BE{x+ BE BEx BE |Vxl +BE c* <x =q
BE |{i BEx BE A Zi Y{x { 21.03.2011 BE xxJi Sh K BE l 18 cx BE +v BE i +vx
{ BEx BE A b] + K] BE k A xi lx (Ax +< { A{E {), +|BDi +lBE +xvx v K]
{Kn (Ax A < +) + K] k |vx lx (Ax +< A{E A) BE S ciF BEA MA c :

n BE i + c nx c + + vx BE BEx/Fh BE A

n BE i + c nx , K] F { <BE | BE l vx vx =i{xx BEx BE #EBE{ BE {

BE |{E< i BEx*

+ll BE =x ci{h Fj BE {cSx BEx Vx c vx {n BE M c + =x BEh + ci BE

VS BEx VxBE BEh c vx =i{xx c+ c*

c vx BE =i{xx BEx xVi v + < c vx nx BE VS BEx BE A*

c vx BE {i Mx + BEx BE A ={ A vx BE Z nx + =xc +ll BE J v x*

i c J c vx BE BE x BE A xVi BEA Vx ci v BE Z nx*

{VBEi BE{] xBE u +{Sx ci n BE BE M +nM BE |j BE +xx Mx*

2.10.2 BE vx BE =i{k + n BE <BE M BExx +xih BE q x {U n xi+ BE BE{ BE BEh,

V i xi c, < | { n BEx BE A ci{h lx x c* n V i BE BE vx
BE {BE { {Si BEU +BE +vcx +iVi c MA c, V BE >{ SS BE M< c; + < +ivBE
x c c BE M BExx { n +xii BEA MA A vx BE {{i BE M BExx vx BE VA i {
M c* < |BE, ABE ci BE xi, V BE vx BE r BE +x cx, ABE ={BDi v
fS Vi BEx, M BExx vx x{]x BE A lx BE l{x, #Exx BE A |h BE BE + | BE<
BE A BE |nx BEx, c, BE vx BE =i{k BE x{]x BE A, n c <BE M BExx +xih
x{]x BE A + < { i x BE A +{Fi c + < i { < niV BE n BE M SS BE VAM*

17

BE vx x{]x BE A lx

BE vx { i {j

BE vx x{]x BE A lx
3.1
|ix
3.1.1 c vx BE Sxi + =BE {h b BEx BE ni BExp A V BE BE ci lx
u BDi { + cBE { BE Vi c* <x xx BE M c Vxc BE BExx BE |kx
BE BE { M c * <x |J M BExp |iF BE b ( b ]) + BExp =i{n BE A
BE b (<) c * il{, ci +x xBE |vBEh c V xFh + {M BE BE BEi c *
<x |kx xn, k +Sx <BE<, V { BE +lBE +{v M, BExp +xKh , M +{v VS
BE, {BE xjh +n c * <BE +, ci xBE AV c V BE BExp +lBE +Sx
, K] +Sx + =SS i i V BE vx BE Ji x{]x BE A ci{h BE +n BEi
c * c +v <x lx BE BE + =xBE ni + =xBE |xBE S BE hx BEi c *
3.2
BExp |iF BE b
3.2.1 BExp |iF BE b ( b ]), x< n, k j, V M BE ABE c c * VBE b]
i |iF BE BE xi + =BE Vx BE A +BE xK] ={v BEi c c +-BE M BE VA
|iF BE BExx BE |x BE A n c * BExp |iF BE b, BExp V +vx b, 1963 BE +iMi BE
BE c ABE vBE |vBEh c * b BE +vBE +{x {nx Fi |iF BE BE =nOch + vi
b BEx j BE ABE bVx BE { BE BEi c * b] BE |J +vF ci c + =
Uc + n ci c * b] BE xx BE A ni +vF + Uc n BE S ] ci c Vx BE
-i q b] u cBE xh ci +Fi ci c * <BE +, +vF + b] BE |iBE n, n
{E +-BE M Vxc Vx BE x Vx Vi c BE Fj BE BE K Fj { {F xjh BEx
BE A =kn c + V 18 BEb xjh J +BDi u |i BE Vi c * b] BE Mx BE
BE { +~ xn c 13 VxBE +vF +BE cxnBE c, V Fj BE + b ] BE S ABE
BEiBE {BE xx BE ci{h BE BEi c * VS M BE +vF +-BE cxnBE (VS) c * +-BE cxnBE
(+iK] BEvx) BE { { c + +ih =~x BEvx q BE | c * |Fh lx
BE J +BE cxnBE (|Fh) xM{ c * +BE M BE { i 510 c + xM +vBE M
c VxBE 740 bM c + 55,000 +vBE BE BES c *
3.2.2 +-BE M BE =q BE BE xi, BE A | BE |x + vi SUBE +x{x BE
VA K] xh BE |#E Mn xx c * < |h BE ni BE xi BE Ji cA, BExx BE
+iMi +vBEi V BE A V Och ixj BE x + l xi {|F u |{i BE V BEi c *
3.2.3 + BE M J { BE vx BE Ji x{]x BE A =kn c * < |Vxl c BE +{Sx
BE {i Mx BE A Sx +vi VS BE l-l VS xvh BE ={BEh BE |M BEi c + BE +{Sx
BE r xh BE =q + BE +vx BE +x nhb Mi c * A BEi cA, c c BE vx BE
=i{k, BEx + =BE ={M BE BEx +ixi ci{h BE +n BEi c * <BE ci{h BE+ BEU
BE xS i M c :BE) xi xx: BExp b |iF BEvx vi xiMi V BExx BE xA vx c,
BExp BE BE ci BEx, =BE A x A |#EA xx + =xBE +x{x xSi BEx
BE A =kn c * BExp |iF BE b n BE A BE +xvx bVx +iK] BEvx +
+ih vi xi q BE A =kn c * A{E ] Ab ] + bVx BE +vBE,
b]AA + ] +< < A BE A iSi A {x: iSi BEi c * c xx +iK] M~x V BE
+ < b, BDi K], {ni { S + BE |Vx { Sx BE +nx-|nx, BE |x
BE +i-+BE BExp ( +< A ]), Fj cM BE A nFh A< P (BE) +n BE l x
13

+ BE cxnBE (|x), +BE c xnBE ({ri), +BE cxnBE (iBEi), + BE cxnBE (|Fh), +BE cxnBE
(v A +xvx) +BE cxnBE (BE |#E {x:<VxM), +BE cxnBE (+Sx), +BE cxnBE (AS + b)

18
18

BE vx x{]x BE A lx
BEi c * b ] BE +x bVx VS, v vx, BEqV, J {F + |xBE
vi xiMi { BE< BEi c *
J) xvh: BE BDi BE + BE xvh BE xvh BE { =J BE Vi c * BE c +
BE PKh BEx BE J ni + BE h n BEBE BEni { c ci c * h BE i
BE{]BEi Sx + xSi xnb BE +v { |iF j] BE A vi BE Vi c * BEU
h BE +BE M BE +vBE u ii VS + i{x ci Sxi BE Vi c * A
xvh BE Fj BE u BE Vi c + < {Eb V BEx, vx, +lnb + +Vx
c *
M) VS: +-BE M BE VS M BE +{Sx BE {i Mx BE A VS BEi c + Fh V BE
BEi c iBE A +{Sx BE A i <BE_ BE BE * A BE Vni ii |BE VS BE n
+ BE BE +ivBE +{Sx BEA Vi c *
P) Sx ABEj BEx: +x{x xi BE ABE c BE { ci Sx nx ixj c VBE u +BE
M BE +{Sx BE BE {i Mx BE |Vxl b] |{i BEi c * BE Ji xBEn c,
BE n BE V]b +S {k + {VMi V c +n BE v b] KBE Sx ]x
(A +< +) BE { |{i BE Vi c* Oci b] BE BEx BE Vi c V S U{ BE MA
c BE {cSx ci BEi c * ABE BEi <]O]b BE ni b] |vx |h BE A +<
+, {x b], +< ] b A{BEx + ]{Ex SBE +n ABEj BEA MA b] BE BEx
BEx BE A | ={BEh BE { |M BE Vi c iBE <x c BE {i M V
BE *
R) -{ c Sx BE Och: +-BE M Sx BE +nx-|nx BE Ji V BE b ] A
A, ] +< < A + c{F + BE +iMi n BE |vBE Sx |{i BEi c V
BE |x u VS A xvh BE |Vxl |M BE Vi c *
3.2.4 xx j BE BE c ci +x |iBE A xBE AV c V BE |iFi: A +|iFi: BE
vx BE S BE BEl c * <x AV BE J BE BEUBE c +l k+ BE xx BEx c
iBE M BExx Miv { xjh J V BE {i < |#E BE vx BE S BE BEx =xBE ci{h
BE c * BE vx + BE +{Sx BE Ji x{]x BE n BEi | BEx BE A +BE M <x AV
BE l x BEi c *
3.3
|ix xn (<.b.):
3.3.1 n p xx +vx, 1973 ({E) BE ={v BE M BEx BE A 1956 < b BE l{x BE M<
l * il{, 31 <, 2000 BE {E BE xi BE n M l + = n p |vx +vx, 1999 ({E) u
|il{i BE M l V {c Vx, 2000 |ii c+ *
3.3.2 < b BE vxvx +{v BE VS BEx + = { +Vx Sx + vxvx xBE +vx, 2000 ({
A A A) BE +iMi +{v BE |{i BE BEBE/Vi BE BE { M c* < b BE +vBE +Sx ABEj BEx,
=BE |iix + = i BEx, vxvx BE nMv VS, +xSi +{v BE BEx BE v |{i
{{k BE BEBE/Vi + x +{v BE r +{vBE BEq Sx V ci c+ BE BEi
c * < b i BE n p V BE BE BE rx + =BE JJ BE =q {E BE ={v BE M
BEi c + +x i BE l-l +iK] c x-nx BDi/k+ BE r BE< BE l BEi c *
3.3.3 < b BE {x <bx { c + =BE Fj BE i xx V + Fj {E cA c * ABE +M
v M c VBE +vF +VBE ci c, =BE n ={ v cBE, 10 cBE v cBE ci c *
xn BE S, 2011 {x: M~i BE M l + =BE BE BE J 22 BE 39 BE n M< l
+ +vBE A BES BE BE J 2063 l * {xM~x BE |#E { cx BE n xn BE x< n
J cM, {S Fj BE x< n, <, BEBEi, Sxx< + SbM cM + xx lx { 11 Vx
BE + 22 ={ Vx BE cM *

19

BE vx x{]x BE A lx

BE vx { i {j
3.3.4 xn xnK] +Sx/Sx BE +v { +|vBEi cbM BE l n BE Ji Jx ci xi
x i u BEA MA n p x-nx BE v {E BE =vx BE VS - {i | BEi c + {E BE ={v
BE +x =Si BE< BEi c *
3.3.5 < b, vxvx +vx ({AAA) 2002 BE M BEi c * { A A A vxvx BE VS vi
c + < i, Vi, F ABEj BEx, +Vx +n BE BDi vi |vx c VBE A <b ABE F
|vBEh c * { A A A BE +iMi, vxvx ABE +{v c BE +vSi +{v (+xv-* BE +x) (+l A BE
{k BE ) vi +{vBE Miv BE {h{ BE BDi u |iFi: +l +|iFi: |{i
+l =ni BE {k { M ci c * +xv 1 BE +x, K 2009 BE vx BE n, vxvx BE A |bBE]
+{v A +Sh BE v M ci c V n n BE M c + V = n +{v c + V ABE |bBE] +{v
ci n c P { c+ ci * < b +{x VS-{i i + BEi c V BExx |kx AV +vx BE +xS
Sr +{v BE ABE BE +iMi ABE V] BEi c *
3.4

k +Sx <BE<

3.4.1 vx vx + +iBEn BE k {Kh x{]x BE A K] A +iK] +Sx BE A VS + |ix

AVx u | BE xi + o BEx BE A nxBE 18 x, 2004 BE BE Y{x BE ici i BE
u A{E +< - +< Ax b M~i BE M l * A{E+<-+<Axb nMv k c vi Sx BE |{i BEx,
vi BEx, BEx BEx + ii BEx BE A =kn BExp K] AVx c * c ABE ij <BE< c V k j
BE +vFi +lBE +Sx {Kn BE {] BEi c * |xBE |Vx BE A A{E +< - +< Ax b V M,
k j BE xjhvx c*
3.4.2
M< c

{ A A A BE +iMi V x BE +iMi, {]M k+ BE A xxJi |BE BE {] xvi BE

:>

xBEn c {] ( ] +)

>

nMv c {] (A ] +),

>

xBE BE {] ( +), +

>

M- M~x c {] (Ax ] +)

3.4.3 ] + + A ] + + +vi (ABE c 10 J {A + +vBE) {] c + =xc BE +v {

|ii BE Vi c * A ] + + + c +vi {] c + =xc i |ii BE Vi c V A c
BE Vi c * A{E +< - +< Ax b |iBE c 7 J +vBE ] + + 1500 +vBE A ] + |{i
BEi c*
3.4.4 A{E +< - +< Ax b BE BE BE {AAA BE +iMi {Ki BE M c* xnBE, A{E +< - +< Ax b
BE { A A A BE v 12, 13, + 66 BE +iMi Sx ABEj BEx + = ii BEx vi BDi BE |M BEx
BE A +vBE |{i c * i A +vOch vi BDi BE < b u |M BE Vi c* nxBE 1 V<, 2005 BE
+vSx J 5/2005 xnBE, A{E +< - +< Ax b BE { A A A BE +iMi xx BDi |nx BEi c *
3.4.5 A{E +< BE { Sx BE ={vi BE xSi BEx BE A { A A A BE v 12 u +{Fi c BE |iBE
BEM BE{x, k lx + vl ({] BEx kA) A{E +< BE Sx |ii BE + xvi iBE +{x
OcBE BE {cSx BE i{i BE * {]M k+ u c BE {i cx BE iJ n K BE +v BE A c
BE BEb A OcBE BE {cSx BE +xFi + Fi Jx +{Fi c* { A A A BE v 13 xnBE, A{E +< BE
{] BEx k u +xFi BEb BE Mx + { A A A BE ={v BE +x{x nMv BE BE BE VS{i BEx + +lnhb Mx BE +vBE ni c *
3.4.6 12 x, 2009 BE +vSx 13/2009 {c, OcBE {cSx +{F+ + A{E +< BE {]M BE A Mn
xn V BEx BE |Vx xBE i V BE (++<), xBE A BE |vBEh(+<+bA) il
i |ii A x b () l* +vSx BE n xBE BE {K BE nBE =BE +l A BDi +l
20
20

BE vx x{]x BE A lx
|vBE +l BE c VBE { BEM BE{x, k lx +l vi, V c BE, < nx,
|vBEi BEx, V] BEx, xi BEx +l =xBE Miv BE {Fh BEx BE +vBE |iVi c * inx, <
, xx xBE x OcBE BE {cSx BE i{i BEx + A{E +< BE =BE Sx nx BE A BE < xnhb
V BEA c * =xc, OcBE BE |BE, BE v +l c BE { + BE vx Ji cA OcBE BE {cSx BE
i{i BEx BE A + xA ={ BE xvi BEx BE A +n nA MA c * <x xBE x BE< xnb BE A
{{j V BEA c *
3.5
BExp =i{n BE A BE b A V +Sx xn
3.5.1 < i BE, k j BE +iMi V M BE ABE c c* c BE A BExp =i{n BE
Mx + =BE vi xi i BEx, iBE BE BEl BEx + < BE Fj BE +iMi +x
iBE BE, BExp =i{n BE + xBE]BD vi BE |x BE BE BEi c * b, +{x +vxl
M~x Vx BE Mc, BExp =i{n BE +BDi + BExp V xjh |M c, BE A |xBE
|vBEh c *
3.5.2 BExp =i{n BE +Sx cxn (bV<+<), < BE +iMi BE BE c ABE |J +Sx
M~x c * < BExp =i{n BE A BE BE +{Sx BE BE {i Mx BE ni { M c * xn K
{ n +Sx x]BE BE VA BE +{Sx BE xA Fj +Sx i BEi c + < v BE +{Sx
xxi |k BE Fj BE BE +Mi BEx BE A BE |h {{j + iBE {{j BE V BEi cA
Sx ii BEi c * Vc +BE { M c, b V < +< +l Fj BE BE l x BEBE
BExp =i{n BE + BE BE +{Sx BE {i Mx BE A BE< BE +Vx BEi c *
3.5.3 V +Sx xn (b++<) < BE +iMi BE BEi c * = BE BExx + = BE
, {BE v BExx BE =Px vi { b] + Sx ABEj BEx il Kh BEx, J + =BE
ih BE ni { M c * c BE M~x, , ]BD Fj +Sx {BE BE, <]{ + n
BE |x BE l PxK~ {BE x BE Ji c * x< n <BE +vFi cxnBE u BE Vi c + n
< i Vx Vi BE M c *
3.5.4 nMv - c {] BE { F + VS V A{E +< u +OKi BE M c, BE V +Sx
xn + =BE Vx, <BE< u +Vi BE Vi c V n BE i A c c vx BE BE {cSx
BEx ci BEi c *
3.6
BExp +lBE +Sx (<+<)
3.6.1 k j BE +iMi BE BE c < +< xx BExx |kx AVx BE S K] + l-l Fj
i { x, +Sx ]x + VS-{bi BEx BE A =kn c * < +< Vn x |h Fj i
{ Fj +lBE +Sx {Kn + +lBE +Sx n c + BExp V M BE +iMi VS AV BE |J
BE ~BE c * VBE +lBE +Sx n +Sx BE ]x vi { vx BExpi BEi c + < +< +
AVx ~BE BE |J +Sx + VS-{i nx BE BE BEi c *
3.6.2 <+< BE S] BE +x, (l vi) < b] ABEj BEx + {ix xi + BE +{SBE, +lBE
BExx BE =Px BEx , c<] BE SBE +n BE bV i BEx + =xBE +xFh BEx ci +lBE +{v
vi q { lBE ]BE BE { BE BEx BE ni { M c * c +lBE +{v =i |k + ni
+ BE VS BEi c * c <x BEBE{ BE xx ^vBE BE S ~-M~ + K]v ii, vxvx BEx
, {BE +Kv BE { +n BE BE|h ci x< BE |h BE x] BEi c + =x | fM x{]x BE
A ={ BE Z ni c * c A Miv BE {BE +lBE | BE Kh BEi c + +i i { x
BE A xb AVx c* c A { K] F {Kn S BE l x BEi c VxBE K] A +lBE F
{ | {i c *
3.6.3 xx BE A BE BE +{Sx + BE vx BE =i{nx BE Sx ABEj BEx BE ci{h ji +
x +Sx c c * BE +{v BE VS BE nx < +< BE BE vx BE =i{nx + = U{ BE Jx
vi Sx |{i ci c * A Sx BE Mi M/AV BE l +]i BE Vi c iBE = { l
+BE fM +M VS {i + +BE BE< BE V BE * A +i AV cM + Sx BE ]x, ABE
ci{h BE +n BEi c *

21

BE vx x{]x BE A lx

BE vx { i {j
3.6.4 BE vx/vx vx/c x-nx { BE |BE BE Sx BE < b + b V +< ] BE l xi +v {
BE Vi c iBE A i { =Si BE< BE V BE* <x +iBE/xiBE + c
SBE u vx vx + c BE BE BE l{i BEx ci nx BE A < b BE l i BEA Vi
c * vx BE ji xvi BEx + =BE =Si J VJ BEx BE A c xBEn BE BE Sx b V +<
] (VS), ..b.]. BE n Vi c *
3.6.5 < +< nMv +i/xi c { +Sx + Sx BE BEx BE A BE +{i] VS
x]BE (BEx) BE BE l xi {BE xA Ji c * BEx BE Mi PKh BE BE l{i BEx BE A
V BE +{Sx + vx vx BE l Mc< V c n BE BE + +x n l{x VxBE Sx
BE VA i <BE_ BEi c *
3.7
+x BExp AVx
3.7.1 Ax V Mc j BE +iMi BE BEi c, BE l{x 17 S, 1986 BE BE M< l + <BE BE Ax b
{ A +vx, +Kv A |vx +vx + {BE +Kv A x:| {nl +vx 1985 BE |ix ={v
vi = M BE +x BExx BE +iMi xx BE, V BE + +x |vBE u BE BE xx
c* < xx +iK] + + |iBE BE +iMi +v +Kv { BE r ={ BEx BE BE { M
c + <BE BEl + =BE =i#Eh b BEx n vi |vBE + vi +i M~x BE cM
ni c * BExp {BE ( Ax) - Ax i +{E {i BE Ji BE {Fh BEi c + {BE +Kv A
x&| p BE xh, xi + +i BE A +BE < V BEi c c i u BDi K] +Kv xjh
+ BE M BEx BE x] BEi c + {] BE |vBEi BEx {c c BE lli BE i{i BEx BE
A +x n BE F |vBE + Ax +iK] {BE xjh b BE l iSi BEi c *
3.7.2 AA{E+<+ A A{E +< + BE{] +{E j BE +iMi BE BEi c + c A V] { VS {bi
BEi c VxBE +iM + c +xxBE | ci c + VBE VxBE ci ci +iOii ci c Sc
xBEn BE Mi +BEx BE n c +l |i BDi BE n * c A BE =~i c Vc VS-{i u
l, BExx +l |#E+ {K] v x BE |i cM BEx BE Fi c *
3.7.3 BE{x BE V] ++ BE{x BE A V] c + i ni {E c + < BE{] +{E
j BE +iMi l{i BE M c* A A BE { ix i M~xiBE fS c V x< n S, <,
BEBEi Sxx< + xAb Fj xn + V + P i |n Fj BE c *
3.7.4 ] BE V] ++A: M ] BE V] V BE BE Fj +i c +
+vBEi V + + A BE BE c * ] {VBEh +vx ABE BExp +vx c {i ci V x BEU
V vx BE l < +{x c + c +{x vi +vx BE +iMi M ] BE {VBEi BE
c c * BEU V A x < K { ABE +M vx +vxi BE c * + + A BE BE ]
vi b] BE b c + =xBE xBE BE { BE BEi c *
3.7.5 +|x (++<) : n 78 +|x (<Ox) SBE {] c Vx 26 x{kx , 20
p{kx , VBE 32 +< { c * <x 78 +< { 12 BE + +< u xxji BE Vi c,
VBE K 66 BE i BE BE + V BE u |xvi BE Vi c * +< { { j BE
i + n, +Mx A |lx nx +|x VS BE Vi c * i +x j +l i
Vx j BE #E: +Mx + |lx BE bBEx + ABEx BEb x +{Fi ci
c *
3.7.6 +lBE +Sx {Kn (< +< ) : < +< V K 2003 +ii +<, BE +vFi k j u BE
Vi c + < xx j + +Sx AVx BE K~ +vBE ci c V + +< BE Mx + ,
BE +vF ci c * < +< +lBE +{v |k il +Sx +]x { xi, xx +n {
S- BEx + xh x BE A K BE BE ABE ~BE BEi c * < +< u A MA xh BE
BExx BE +Sx A{] { BEBE n u x] BE Vi c V < +< BE i < |Vx l{i
BE M c *
22
22

BE vx x{]x BE A lx
3.7.7 +iBEn BE k {Kh + vx vx BE BEl x{]x ci +i j xx i (+< A
) BE M~x K 2002 BE M l iBE c F |vBE BE S | x xSi BE + A A
A/ A{E ] BE BExx BE A i BE K]BE Fi BE Vi xA V +iK] xBE BE +x c * +<
A BE +vFi k j BE +lBE BE M BE +{ +iBDi S u BE Vi c * < i
BE 14 AVx c VxBE A A A/ A{E ] ci{h BE c *
3.7.8 K] +{v BEb ( Ax + ) BE M~x i { + BE Sx |vMBE + +{vBE
+Sx BDi xx BE =q BE M c * iBE BExx BE | + Fi M BE BE * +i: c
+{v, +{v BE {k + M~i +{vBE MM { ABE Fi K] b] i BEi c + =BE +xFh
BEi c iBE = BExx |kx AVx u |M BE V BE * Ax + n +{v ci +{v
BE {EM |] BEb BE i BEi c + = ii BEi c iBE =xBE {cSx l{i BE V BE *
3.7.9 K] VS AVx (Ax +< A) ABE K]BEi A {i VS AV c VBE M~x K] VS AV
+vx BE +iMi BE M l, VBE BE +xSi +{v K { +iBE BE {Kh ci MBExx Miv
(xh) +vx BE +iMi +{v BE VS {i BEx + BEq Sx l * Ax +< A BE |iBE V BE ll FjvBE c, VBE u BExp BE BE n BE BE c c c +iBE c BE icBEBEi BEx BE
A BDi |nx BEi c * Ax +< A BE +vBE BE { c BDi, ci + =kni c V {
+vBE BE { BE +{v BE VS {i BE v ci c * BExp BE BE { c BDi ci c BE c
VS {i ci Ax +< A BE BE c { BEi c * Ax +< A +vx K x BE M~x BE +
nxBE +v { BEq Sx BE l BEi c * Ax +< A +vx, A]BE AxV +vx, 1962, M-BExx
+vx (xh) +vx, 1967, Ax] c<VBEM +vx, 1982, xM xx BE F BE r M BExx BE
BE nx v +vx, 1982, BE + (+iBEn BE nx) +vx, 1993, ]< x xMx BE F BE
r M BExx +vx BE nx + cu{ {E { xvi S +vx, 2002, {BE x BE +j +
=xBE b |h (MBExx xKv Miv) +vx, 2005 + +v VI BE +iMi +{v + i nhb
ci BE v 489 BE 489 b0 ci Ax +< A +vx BE +xS hi xnK] +vx BE +iMi +{v
BE VS-{i BE BEi c *
3.7.10 V S BE +vFi + + +< +Sx (+<) < b, +<, b], Ax, b++<,
A{E+< + n BE bVx BE |ixv ABE =SS i i BE M~x BE M c V BDi S
(A{E ] Ab ] +-*) n-S BE { c * < i BE n BE i xv BE M- =i{nx + i xMBE
u =BE M BExx { {BE BEx BE A n FjvBE =BE |c vi xx BExx BE
+iMi VS-{i BE xi BEx BE =kni { M c *
3.8

+< + { |vBE

3.8.1 +<, V BEBE M, BEBE, {x A VxBE BEi j, i BE BE +iMi BE BE c

c, i ABE |J VS BEx { AV c* c ABE ci gh BE +{vBE Vx BE BES
u BEA MA K]S + vJv BE , xx +lBE +{v, + +x K] +{v Vx +iBEn, vBE,
xxJV xci, +{ch + +bb BE c, { BE< BEi c* +< +{ vBE ci +
|i{h vi +iK] cM ABE ci{h BE +n BEi c * Mc j +{vBE +{
vBE ci BE A BExp |vBEh c + n j |i{h BE A ABE xb AVx c *
3.8.2 V { AVx : i BE vx BE +iMi, { A VxBE +n V (|i) K c * |iBE
V/P i |n BE +{x BE { {E ci c V BE x {M BE BE c xc BEi BE +lBE
+{v x{]x BE A =BE { ABE K] x] c * { BE +lBE +{v J (< + b) V V
(|n) BE |xBE xjh BE BE c c, BE =x M +lBE +{v + =x +{v BE VxBE +iV |
ci c, BE VS BEx BE =kni { M c * <x k +{v, xBE A JV ={ vi {
V { iSi BEx, =xc cM BEx + =xBE Mxn BEx +n n M c *
3.8.3

V (|n) < + b BE xx bVx K { xxJi vA c :>

M vJv A <x v : BE{x vJ, M BEM k BE{x u vJ, #E BE vJ, +BE

vi vJ *

23

BE vx x{]x BE A lx

BE vx { i {j
>

M A xh BE] v : BE{] O{ c=M vJ, {E BE r , b u vJ,

+vi BE vJ Vx nc ]MV niV +n c, | { Vx+ vi vJ, BE
BE +v #E +n*

>

M VV v : niV BE VV, Abx vi vJ, V vi vJ, xBE BE],

BDi BE xi v BE] *

>

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+{Sx vJ, { vJ, xMi vJ Vx #Ex S +{E ]] c *

>

rBE {n +vBE (+< { +) + ]b BE v : BE{<] BE =Px, +b-b {<,

{D] {<, ] +Kv il {E] M BEV Mb (A{E A { V) =i{n BE {<, ]b
BE +{v, xh BD] ]b BE BE =Px

>

A] < +{v v : b] S, {cSx S, #Eb] BEb vJ, +x<x +x] + {xO{E,

{EM, cBEM, x]BEM vi BEi *

3.8.4 BExp A V BE BE xx M~x, +lBE Miv + +x +{vBE Miv BE l =xBE

v BE xi BEx BExx BE =Px BE vx{BE x] BEi c + A BEi cA BE vx BE |Vxx BE
r VS + ix BE ABE {BE x]BE |ii BEi c * il{ +x BE ABE P ({Eb) fS nJi cA
+ +{x vi j + M BE +iMi +]BE {]M |h BE {h{ b] Sx + BE BE
+vBEi BE xx c+ c + < {c BE Wi xx, BE vx BE Vx + Sx BE r x c
ABE ci{h BEn c BEi c *

24
24

+v-4: BEvx BE Sxi BE x BEx BE

A hxi : xiMi fS
4.1
i BEvx { xjh Jx BE A hxi BE BE
4.1.1 BE +{Sx A BEvx BE Vx BE x< xc c * 1936 + i x i +BE |x BE
F BEi <xn BEni BE ci BE F BEx A vJv +{Sx BEM fM x{]x BE A {BE
i { vx BE Z n l * ABE +BE VS +M BE 1947 xBDi BE M< iBE c BE +{Sx BE
VS BE V BE iBE K <BE BEl BE A ={ BE Z n V BE * BEvx VS +M (193554) x BE +{Sx BE VS BE il xx BExx A |#E v vx BE Z n * 1956 xBE
BEb x i BE |h BE K +vx BE V BE +{Sx BE txi l il =xBE {E
BE {E{ +xBE vx BEA MA il vxBE +vx V xA vx xA MA * +x{x A BE +{Sx BE
BEl BE BE xx BE A ABE ABEBEi BEvx BE BE Z nx BE A |iF BE |x VS i 1958
xh BE M Vx BE |x BE {xM~x ci{h Mnx BE * xx i il |xBE v
+M BE {] BE +v { ci{h Z - { nA MA c iBE BE +x{x BE Vi x V BE
il BE +{Sx BE BEl BE V BE *
4.1.2 <x v ABE J BE n BE +xBEi xx c * 1960 BE | iBE +BE BE n 25-30 |ii
BE gh l {i v-v 85 |ii BE K iBE {cSx BE A n M< Vx 1970 BE nBE 15 |ii BE
+v l * >S n J + r V +BEBEi V tx BE BE l i +BE c M< VBE
{h{ xjh A < +A + < |BE BE BE +{Sx BE A + |icx * c Ji: < +lBE
ih l BE BEvx BE xx +ivBE |Si c+ <x M { * BEvx BE c x +{Sx
BE BEx BE A BExx A |xBE ={ Zx VSx BE A 1971 MS i xBDi BE M< l * <x
BE +{Sx BE BEh = x{]x BE iBE { {BE { BE BE il BE |x BE o xx BE A
+xBE ii BE *
4.1.3 Mi BE BE BE +{SBE BE F nx BE A
+{x J + BE PKh BEi + = { nBE BE
+v { BE M< BE <x BE {BE ni c il <xn
BE =nP]i BEx BE F BE |{i BEx =xBE {Ei c

SUBE |BE]BEh Vx BE c x { l, n
Mix BEi c* <x SUBE Vx+ BE +Sx <
BEni+ BE |i +x c + c BE +PKi vx
*

4.1.4 1970 BE nBE BE | 90 |ii +vBE BE =SS iBE BE n |{i BE +{Sx BEvx BE =i{k
BE |J BEh x Vi c Vxc n BE BE M il 1997 c + 30 |ii BE +{ c * =
]{E M ]{E v+ BE =nBEh BEvx BE +ixci BEBE BE c] * il{, { { |iv
BE =nBEh A + A n p xjh li BE l-l BE + BE v BE +{Sx BE A
xA + J MA V +ih xvh A +x {KBEi i-iBE BE n{M BE M * BEh BE x
{KBEi iBE BE Mi BE +< VBE u BEvx BE Vx v c< + BE { <BE +ih
c+ * <x {ix BE A x< hxi +{Fi l iBE BE vx { BE M< V BE*
4.1.5 BE +g BE BE v-v BE { F BE +vx + M< c * MM x BE l BE l BEM
M{xi il BEV k xx BE BEh BE +g BE +{Sx A +x M BExx vx BE v ABEj
BE M< BE U{x v |nx BEi c il <BE +iBDi VJ{h k l il vxvx BE Vx BEi
c * 1996 x V-7 ~BE c+ oK]BEh l{i BEx BE =q <x q BE vx BE A ABE {]
i BEx ci +<b +cx BE M VBE +iMi n <x c BE BE i BEx BE A K]Mi
{ A cBE { BE BE BE * +<b x 1998 ABE {] |ii BE il BE +g BE r BE<
BE +cx BE * {] +g V +x V BE BE +v BE x BE A Vn l, BE BE S bx
il +iK] i { =xBE r xi |iv Mx BE BE{x BE M< *

25

BE vx { i {j
4.1.6 n x + c BE c BE =xBE BE V BE F BE A {ni A cM +x c * {
n BE { +< VBEK Sxi il +xiBE k c BE r BE +#E BE vx Ji cA A n
c c M c*

4.1.7 V-20 ~BE +|, 2009 ABE BE {il i c< V ~BE ~BE {c ]Vb S]]x, BDVM
+ xBE V n x {ni BE +<b xBE BE BE BEx il Sx BE +nx-|nx BE A +{x ii{i
PKi BE * V-20 BE x n BE { i x +xBE n BE ABE Vi n |Ki BEx ABE ci{h BE
x< BE n {ni BE +iK] xBE BE {x xc BEi c i =xc 20 +ll+ |iv BE x
BEx BE A i cx ScA * i ci V-20 n x PKh BE c BE +g ci M cM FjvBE BE
r BE< BEx { ci c* c +{x BE k l A k |h BE F BE A |iv Mx BE A
i c * BEM M{xi BE n Ji c M c*
4.1.8 c< BEi il +lBE =nBEh BE cx { c BE< Mx r c< c * <BE {E{
n BE xx BE BExx BE <i BEi cA BE Mix BE {c il BE +g BE ={M BE A {KBEi BE
ci xx + r c< c * A Ax < BE xx cl BE v BE { {{i { c il BE
{ BE ABE ci c c * <BE +g c +ih xvh BE n{M r VBE {E{ +xx
MA Vi c BE BE n +ih xvh BE U-BE{] BE BEh ci{h vx BE J BEi c * A
+ih xvh l+ BE n{M BE BEx BE~x< ABE c <x cK] u <i BEA MA vx
il BE |BE, KBE BE n BE { ={v vx BE v Ki c * <BE A {BE v
BE +BEi c iBE BE |x BE Fi v BE V BE il A +vxBE Sxi x{]x BE A +BE
vx VVi BE V BE *
4.1.9 A BEBE VBE {E{ BEvx BE Vx ci c, BE A Mi {ih il BE BE V =xBE
v =i{xx ci c, BE Si i BE x {S i hxi BE c c V xxJi c :
(BE)

BEvx BE r BE r cx

(J)

Si v fS BE xh BEx

(M)

+v vx x{]x BE A l+ BE l{x BEx

(P)

BExx BE A |h BEi BEx il

(R)

BEM BE< BE A BEBE BE BE |nx BEx

4.2
BEvx BE r BE r cx
BE.
V-20 BE v i BE BE<
4.2.1
2008 BE k BE] il V BE Fi Jx BE A {h +BEi BE {E{ BE +{Sx BE
A BE +g li l+ u J M< Sxi x{]x BE A xi { | BE * i
BE BE |Vxl {ni A Sx BE +nx-|nx BE ABE Vi |i{nBE c c il V-20 S { n { n
bx BE A V n c V {ni BE +iK] xBE BE {x xc BEi c *
4.2.2 +|, 2009 nx ~BE i x BE +g BE r BE< BEx BE A +iK] + ci BEi
BEx ABE ci{h BE +n BE * {]M i, 2009 ~BE V-20 M cM FjvBE BE r v
={ BE ABE vx BEi BEx BE +cx BE * V-20 |ixv x xxJi ={ BE Z ni cA i
|iv ABE ] BD BE {BE{x BE :
M cM FjvBE BE +iOii c BE {] BEx BE A BEni+ A k lx BE +
{BE |BE]x +{FA;
xx |BE BE Mix BE v BE BE;
M cM FjvBE BEni x BE BE Mix BE v BE]i BE xc ;
BE v xi BE F;
26
26

BEvx BE Sxi BE x BEx BE A hxi : xiMi fS

+iK] l+ A Fj BE BE =xBE x xi BE F BEx BE A BEcx ; il
u{F ci BE#E BE xh BEi BE {ni A Sx BE +nx-|nx BE ri BE +iBDi
ci nx *
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< {c BEU n ]+<<A xK{xx BEx BE <SUBE xc l il b]AA xK{xx BEx { V n c l * b]AA A
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x BE ij BE BE c BEi c * i x iBE J c BE n ]+<<A { ciF BEx x xc
BE BEi c n +x n u <BE A +xv BE M c * < {c { ABE {E c li BE BE M<
il + BE + ci = c BE BE< n b]AA { V xc n BEi c il =xc ]+<<A BE xK{xx BEx
{M n +x n u +xv BE Vi c * < BE BE ={i ci n V {c b]AA { V n c l,
+ i il BE +x n BE l ]+<<A xK{xx BEx BE A ci c MA c *
4.2.4 BEU n {U BEM Sx BE ]x BE A +xSUBE c * {E, 2011 { V-20 k j BE
~BE i BE k j u Mi Sx+ BE ] BE q =~ M * c q +| 2011 M]x V20 ~BE {x: =~ M VBE {h{ V-20 x ABE Y{i V BE V BE BE |Vx BE A Sx BE
{ni A +nx-|nx { BE S c BEc M BE Sx BE | +nx-|nx BE ij v x BE A
={ BE Z n * k j x +BDi, 2011 { V-20 k j BE ~BE < q BE {x: =~ VBE
|vx j x x, 2011 BEx V-20 ~BE < q BE =~ * i < q { BE + ci BEi
BEx BE A +x n BE l BE BEx BE |ir c iBE Mi BEM Sx BE v { {ni |{i BE
V BE *
4.2.5 i BE Sx BE i: x +li n BE v x +xv BE Sx BE ]x BE q BE =~i c
c * {Ec b]AA A ]+<<A SUBE +v { Sx BE i: x BE |vx c * i BE c BE
SUBE +x{x BE nx il {ni |{i BEx BE A Sx BE Si x +BE c * i
|vxj A k j x - < q BE =~ c * i | BEx BE PKh BE Mnx n c * V Sx
BE i: +nx-|nx BE A n BE |h c *
4.2.6 BE |Vx BE A {ni A Sx BE +nx-|nx BE q { V-20 ~BE V Y{i BE {~ +xv2 BE { c Mx c*
J.
BE S
4.2.7 BE k BE] BE Si {ni A BE |Vx BE A Sx BE +nx-|nx { BE S (BE
S) BE {xM~x BE M c * V-20 |ixv x 2009 < ABE {x: x +vn n il +x BE BE
{ni BE =SS xBE BE ABE{ BExx BE v k |h BE ABEi BE Fi BE * <BE +vn
BE M BE |BE BE v +iK] cM BE i c< +BEi {Fi ci c * ix <
< { P BE l n BE { 108 FjvBE il {FBE BE { 9 +iK] M~x c *
4.2.8 i BE S BE { F c BE ={vF c V xMx il n A Mi FjvBE BE { F
BEi c * { F n Sh BE Vi c * |l Sh FjvBE BE BExx fS vi c VBE Sh n =
fS BE cBE +x|M vi c * { F c xSi BEi c BE BE FjvBE BE |Vx
BE A {ni il Sx BE +nx-|nx { xBE BE xxi i BE xA J * xxi xBE c ix +vi
+ BE BE{x BE xA Jx, Sx BE ={vi, Sx iBE Si {cS, Sx ij BE +nx-|nx BE +ii
BE xA J * +V iBE 70 FjvBE BE { F {] BE S u BE BE M< c * <x ~BE i
BE {c BE {E{ +xBE FjvBE +{x BExx BE {ix BE c c il +iK] xBE BE +x |xBE
|#E+ BE +x{x BE c c * BE u xi i BE xvBE x < {h BE |{i BEx BE A ci{h
Mnx n c *
M.
BE +{ |xBE ci { c{F +
4.2.9 BE +{ |xBE ci { c{F + BE { {Kn il +<b u BDi {
BE BE M il nx M~x BE n V u 25 Vx,1998 BE ciF BE A J M * c c{F

27

BE vx { i {j
niV V + 15 n u ciFi BE M, BE xvh il BE Och K { BE {c il +{Sx
BE BEx BE A V BE v |xBE cM BE i { BE |nx BEi c * +iK] BE +{Sx il
{c x{]x BE A K] niV ci V-20 u +|, 2009 BE +cx BE |ik + BE |Vx BE
A il K { |]BE vx BE v +xv { BE Sx BE +nx-|nx BE +{F BE A Sx
BE +nx-|nx { ci BE xBE iBE M V 1 Vx, 2011 BE xK{xx BE M * vi |]BE
n BE A + BE Jx BE |vx c * i x + { ciF BEA il 2 {E, 2012 BE <BE
+lx BE * < |BE i +<b il { n BE c + cx |l n c M c*
< < + { 33 ciFBEi c il =x 13 x h-5 BE +x < +li BE c *
4.2.10 < + +xBE BE |vx c * V-V +vBE +vBE n < { ciF BEM Sx BE +nx|nx BE BE {BE { BE c VAM* BE Och x ci BE Fj cM ci <BE ABE ci{h vx cx
BE x c * Sx BE Si +nx-|nx BE BE BE l xBE c + ABE { i BE {
Si x BE xBE ci i BE +cx BE lx BEi c * < + BE K] Ki V +x v
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v c * + BE Vi c BE n < + BE VS BE v cM, V ]+<<A BE
V c c * c + Mi BEM Sx BE +nx-|nx BE A i BE M BE lx BEi c * V-V +vBE
+vBE n x +{k BE < + ci c, Ji BE cM BE A BEM vx BE cx BE x
c * il{, + +{k BE Jx BE |vx c * i +{k BE r + ci xi BEx BE A +x
n BE l BE BEi cM *
P. k BE< BE
4.2.11 A{E A ] A{E BE Ji BEx |ix BE { BEx BE ={i i BE Vx, 2010 A{EA]A{E BE {h ni
(34 n) |nx BE M< * <BE +iBDi < v i BE | BE BE BEi cA vxvx il +iBEn
k xvx { A-|i c (A{V) x i BE V< 2010 M{ +{x KBE ~BE n BE ={vF
Sx * vxvx BE r BE | cx il Mi / BE vx BE vx BE r K] BE#E BE
|nx BEx BE =q BE {i BE A i x BESS, BE 18 il 22 V<, 2011 BE S A]V BE KBE ~BE
BE {Ei{BE +Vx BE* i BE< il OcBE ={BDi {g, xv BE M BExx +ih il <xBE
il +iK] cM BE A{EA]A{E |ix BE +x{x BEx BE A {hi: |ir c *
b.
K]S BE r BDi K] +
4.2.12 9 <, 2011 BE i 152 n c+ Vx K]S BE r BDi K] + BE lx BE V
{ 9 n, 2005 BE ciF BEA MA * < + BE =q c; (BE) K]S BE +vBE BEi A BEMi
x{]x il BEx BE A ={ BE |ici BEx A Vi BEx; (J) {{k ci K]S BE xh il
K]S BE r r +iK] cM A iBExBE ci lx A |icx |nx BEx; (M) +Jbi, Vnc
={ BE |ici BEx il BE A xV Fj nx K]S BE Vn iBE BE +{vBEh *
4.2.13 + V {F +{F BEi c BE =xc K] BE +vBE, n BE +vBE il BE
+iK] M~x BE PJ, Mx, BE BES u {k BE nxVx +l +x ], +{v BE +M BE
vx, x v il M BExx vx BE +{vBEh BE * + BE +iMi n BE { +{v BE +M BE
Vi BEx, n BEx il BEBE BEx BE ij cx ScA il +vBEi iBE |i{h il +{ BExx ci BE
u +{vBE cM BE * {{k BE { < + BE i F c il n BE < v
ABE n BE cM A ci BE {BE ={ BE |nx BEx ScA * < Vi BE |Vxl +iK] cM
BE v {k BE BE A ij xci c * < +v n Mi iBE vx BE +ih v K]S
BE BEx M BE BEx nn i c il c < Sxi BE x BEx BE A ABE ci{h vx cM *
S.
K]{ M~i +{v BE r BDi K] +
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BEA MA, BDi K] + BE lx BE * < + BE =q {ix M~i +{v BE +vBE BEM
fM BEx A xK] BEx BE A +iK] cM BE nx c * + BE +iMi n BE xx BE A M~i
+{vBE c, ={ BE +{vBEh cMi BE +{vBEh BE A ={ BE BEx c * c +, +
28

28

BEvx BE Sxi BE x BEx BE A hxi : xiMi fS

|nx BE M< +{ BExx ci+ BE ii V BE +iMi +{v BE |#E BE {i Mx, Vi BEx, +vx
BEx il {ch BEx BE A +iK] cM |{i BEx i BE ci BEM c iBE =x n BE l VxBE
l i BE BE< {{ BExx ci v xc c *
(U)
+iBEn BE kx BE |iv BE A +iK] +
4.2.15 i x +iBEn BE kx BE |ivi BEx BE A 8 i, 2000 BE +iK] + { ciF
BEA c + 22 +|, 2003 BE <BE +lx BE* < |iBE V {] BE +{x P BExx ri BE +xh
xnK] +{v BE BEx BE |Vxl |M +l +]i BEA MA BE BEK BE {i Mx il +vx BEx,
Vi +l +Och BE l-l +{i +{v BE ci x, =xBE |i{i BEx +l BEn Sx,
FhiBE ={ il |i{ cM BEx il vi +{vBE |#E+ V Sx A F BE +nx|nx BEx BE A Si ={ BEx c * + BE ni +{v BE V BE S Vn |i{h v BE +iMi
|i{h +{v + + BE +iMi cx x VAM * c x BE =x +iBEn kx BE r i
BE {cS BE o xAM {xi +iBEn +l M~i +{v BE VA BE vx BE Vx il Och BE r BE
MAM *
(V)
{BE +Kv il x:| {nl +v { BE r BDi K] +
4.2.16 i 27 S, 1990 BE {BE +Kv il x-+xi {nl +v { BEx BE r BDi K]
+ c M c (x x) * < + BE =q {] BE S cM BE x c iBE
+iK] + Ji cA {BE +Kv il x:| {nl +v { BE xx {c+ BE Vn |
fM {i M BE * c + +{v BE |#E BE vx vx, +vx, +Och il Vi BE +{vBEh il
+iK] cM BE M BEi c *
4.2.17 V +Sx M u |kx +iK] cM vi i BE x BE
|ixvi BE Vi c * c BE +{v BE BEl il nx BE A {{ |xBE ci v xx
u{F Zi +l +iK] + BE +iMi cM BE x BEi c (x + 1977) * i x 20
n BE l u{F cM Zi/Zi Y{x { ciF BEA c * c |vx BE +{v { BE< BEx
cBE ci c V BE vx BE Vx |iF v J BEi c *
\. AM] c
4.2.18 AM] c +iK] cM il BDi Sx BE +nx-|nx BE A A{E+<A BE ABE c c * A{E+<
+<Axb BE <, 2007 c BE ABE n BE { BE BE M l + i i < c BE v
A{E+<A BE S cM BE vVxBE xx ci{h BE +n BE c c * c BE {h ~BE Vx,
2010 i BE Sx A c BE c +vF BE { BE M l Vx i |ixv BE ~BE M
x + AM] i BE S- BEx BE A ABE + n c + V AM] c BE xBE xx BE xi
c *
4.2.19 ={BDi S- ni c BE i BE S {ni BE q BE | { =~BE BE vx BE
r Vcn (#Eb) +Oh c c, xx +iK] x c+ c + FjvBE BE S Sx BE {h
|c BE vx BE c c*
4.3
ABE Si vxBE fS Vi BEx :
4.3.1 BE vx BE BE] BE r x BE A ABE xi BE< BEx BE Vi { ABE +iK] iBD BE
xi n i { BE< BE Vi ci c * inx, BE vx BE Vx BE BEx il <BE {i Mx BE A
ABE Si vxBE fS BE Vx ci c c { #E ={A BEA MA c * <x ={ { F{ xxJi {O{E
S- BE V c c *
(BE) +iK] BEvx il +ih vi =x ={v ci |iF BE ={v BE oBEh
4.3.2 BE vx BE BE] BE BEx il BE Vcn c c Vx { k +vx, 2011 BE VA +xBE
=Jx {ix BEA MA l Vxc F{ xS n M c :
(BE) =x FjvBE li BDi A x BE v BE BE ciici BEx BE A +BE +vx
ABE x< v 94BE BE M< l V i BE l | { Sx BE +nx-|nx xc BEi c*

29

BE vx { i {j
c v l BEi c BE n xvi M-cBE FjvBE ABE BDi BE l BE BEi
c, i BE BE {] BE ABE cM =t BE { x VAM + BE BE ABE +iK]
BE BE { x VAM VBE {E{ +ih x BE +x|M cM* < +iBDi BE
k lx BE BEA MA BE Mix BE BE BE]i BE +xi xc cM V iBE BE
xvi =BDi k lx Mi Sx BE M BEx BE A ABE +xnx |ii xc BEi c * <
|BE, ABE BDi BE l BE cx BE n +l BEi BE BE BE]i BE
+xi xc cM * ViBE BE xvi xnK] Sx BE J-J BEi c + |ii BEi c * n A
FjvBE li ABE BDi BE< |{i BE Vi c, i c ni xvi { c BE A BDi
BE cl +l BE BE cl A BE i BE iKVxBE fM {K] BE il A
BEx = {E cx { =BDi BE xvi BE + cx x VAM * A FjvBE li ABE
BDi BE BEA MA BE Mix { +BE +vx xvi n +vBE { n 30 |ii BE n
BE BE BE x ci =kn cM*
(J) b]AAA/]+<AA BE ={v BE +iMi i c BE |vBE |{i +xv { Sx BE ii
Och BE vVxBE xx BE A +BE |vBE BE +vBE BE v 131 il 133BE BE +iMi
BDi |nx BE M< c *
(M) xvh BE {hi BE A -, n n BE |vBE BE +xv BE Vi c, BE k +vx,
2011 BE VA Uc c iBE n M c V k +vx, 2012 BE V +M + ABE K iBE
n M c *
4.3.3

k vBE, 2012 BE V +BE +vx +xBE +x =Jx {ix BEA MA c Vx xxJi

c :
(BE) x {c v x (VAA+) V] Sx+ BE |M ci =ic BE xVx BE BEx BE
A 01 +|, 2014 BE M< c * ={v BE n{M BEx BE A {{i F{ BE l c
xSi BEM BE BE BE iBE {nl BE BE {h BE xvh BEx BE A vx J VAM*
(J) vi P {] BE + BE xvh il vi P {] BE S BE +Si xvh
iBEi |nx BEx BE =q +ih x vi ={v BE P BE BE A
n M c *
(M) x Sn + +Kh Fj xBEn x-nx BE j BE BE BEx BE =q + < Fj { |h
c vx BE |c BE BE BEx BE A x-Sn + +Kh BE #Ei BE + +Kh il xSn BE |iBE Jnn #E |i{E BE 1 |ii BE n BE x +{Fi c n #E |i{E,
#E: 5,00,000 { + 2,00,000 { +vBE c *
(P)

BE Och BE xx il Jxx Fj x-nx BE {]M ij v BEx BE =q K

{li 1 |ii BE n i { BE BE Och BE ={v BEA MA c *

(b.) Ji BE vx BE +i BE BEx BE A c l BE M< c BE #Eb] BE M< BE V

PxK] { vi BE{x BE BEi {V , | +n BE |BEi il i BE i l {K]
BE il x VAM n xv BE i x vBE BE cl =BDi BE{x u {K] BE
M c *
(S) BE vx BE r +vBE xh BE Vx BEx BE A {K] x BE M< BE +BE +vx, 1961
BE v 68, 69, 69BE, 69J, 69M il 69P BE +iMi BE ni BE + BE { x VAM + x
BE +xi +l BE]i BE +vBEi xi { BE M Vx |ii c *

30
30

(U) i +{x BE |BE]BEh ci |icx v BEx BE A c l BE M< c BE n

|BE] x BE M< + i BE BE nx PKi BE M< c i 10 |ii BE +lnb MM, n <
h n BEx BE |BE] BE Vi c i +lnb 20 |ii cM + n <BE {i i BE
n xvh BE Si c i +lnb 30 |ii 90 |ii iBE cM *

BEvx BE Sxi BE x BEx BE A hxi : xiMi fS

(V) BE +{Sx il i VS + Q xh BE +Vx BE +i BE xx BE A K
x BE M~x BE A ={v, x VS il BE +VBE BE xBDi BE l BE M< c *
(Z) ABE BE{x BE {V BE vx BE +i BEx , V Vxi i <SUBE xc c, c l
BE M< c BE A BE +BEi BE xM ci |{i iBE +vBE c Vi c i < BE{x
BE + cx x VAM * ={v M xc cM n BE{x |hi BEi c BE ci V <BE
{i il +iBE {k BE BE +v { xvi BE M c *
(\) c l BE M< c BE +ih BE , n {VMi {k() BE +ih ci iBE |nx BEx M
+l xvh BEx M xc c, i + BE { BE BE | + BE Mhx BEx BE |Vxl,
{k BE ci V BE iBE BE {h V cx x VAM *
(]) h {E vi BEA MA c iBE |iBE BEni BE BDi BE x il l Ji J
({AAx) BE |BE] BEx +{Fi c n =BE { BDi { i BEx {k +/Fi c*
(~) c l BE M< c BE S] lx +n BE Sxn { BE]i BE 10,000 { +vBE BE
{ +xi cM n =xc xBEn BE + n iBE BE Vi c * h {E BE vi BE
M c + n ABE BDi S] il Sn BE A BE]i BE n BEi c i = ni BE V x,
{i il l Ji J ({AAx) nx cM *
(b) c l BEx BE A +BE +vx BE v 90 il 90BE BE vi BE M c BE BE Vb
|h{j b]AAA BE BE |{i BEx BE A V cM {xi {{i i xc cM * h {E BE
c l BEx BE A vi BE M c BE n ABE BDi n +n BEA MA BE BE A b]AA
BE +iMi U] BE n BEi c i V n BE x, = n BE {cSx J, + il = n
+n BE M BE |ii BEx V cM *
(f) n =x Si {{k il BEM Ji BE A {]M ij BE i c li BE {k
+l BEM Ji Jx |iBE x BE A + h n BEx BE +x xBE o xx
c V BE =BE + BE M xc ci c* h {E BE vi BE n M c V vhi
x xc BEx BDi BE + |iBE BDi BE n BE Ji + K BE nx +vBEi K
BE , k V, +S {k BE +l i BE c {k BE |ii BEx +{Fi
c * BE< Mi Sx nBEk BE +Vx BE A =kn xi c *
(h) xvh BE {x: Jx BE -, Vc i c li BE {k BE v + xvh U]
M< c, BE Uc K 16 K iBE n M c *
(i) 10 J { +vBE BE BE + Jx BDi BE A il i c BE {k Jx
x BDi BE A BE h BE <BD]xBE n BEx BE +x BE n M c *
4.3.4 Mi vi V A{E +< BE {] BE nJi cA k j u ABE i M~i BE M< l iBE +BE
+vx, 1961 +ih |vx BE o BE V BE * i u BE M< xx {E BE k +vx,
2011 il k vBE 2012 BE { vxBE vx BE v #Exi BE M c *
4.3.5 l-l c xSi BEx BE A |#EiBE {c+ BE vi BE V c c BE BE vx Vx BE
r xh BE o x Vi c VBE {c+ +xVx xx V BEni+ BE A +v {n BE BEi c*
+BE +vx, 1962 BE x 6PPBE BE Jb (?) xSi BEx BE A ABE xi |{i ]BE ABDSV BE Vi
ci c BE ] ABE {VBEi BEA MA x-nx BE Ji +l vi xc BE V BEi * il{, iBE
x Mi BE ABE {VBEi x-nx BE vx u +xk c * S, 2010 BE A K] ]BE ABDSV
(AxA<) +BE BE Kh BEx { c { M l BE MM 713 n x {ix BEA l VBE VBE BE
j 56,000 BE { Vn l * <x 19 BEA MA {ix BE J 5000
Vn {ix BEA MA + < 22,000 BE { Vn BE l * < |BE BE - {ix BE vJV
il n{M BE A nK{hi {n BE BEi c * VBE iBE Mi BE {h |iv {k BEi c
* n iBE BE ii BEx BE A +BE x, 1962 BE x 6PPBE c l BEx BE A vi BE
M c BE ]BE ABDSV A x-nx BE ABE BE h VM V OcBE BEb vi BE M l *

31

BE vx { i {j
4.3.6 n xBE BE {AAx x. BE +]x BE xx BE A i il n k+ BE #E: x {E
J 49BE il 49BEBE i BE M c * l-l +BE x BE x 114 BE vi BE M c iBE
i BE xMBE x ci cA BDiBE BE K]BE/xMBEi/BEni {cSx J BE |i BE {cSx il {i BE
|h BE { BE BEx xSi c BE, n n BE l (A{]<) u vi |hi BE M Vc BE
A +nBE x c * <x ={ +v BE xxi BEi cA +x{x v cx BE + c + < xBE
v Mnx M *
(J)
+iK] xBE BE +x b]AAA il ]+<<AA BE x]BE BE Vx BEx
4.3.7 b]AAA nc BE BE Si cA i BE n il + BE n BE S BEvx +vBE BE +]x BEBE
+iK] { BE vx BEi c + n n +ih BE Vx BE {E inx{ Vx BE F
xi c * <BE + b]AAA vi n BE S Sx ABEj BEx, BE VS BEx il BE BE {{
ci BEx BE l-l BE n BE vx ci BEx F ci c *
4.3.8 Vc BE BEh ci BE< b]AA Vn xc ci c, n ]+<<A BEx BE Sx BE BEi c V |lBE
{ BE Sx BE Z BEx BE {{ BEh { BExpi c * b]AAA il ]+<<AA BE < x]BE BE BE
BE +{Sx il BE vx Vi BEx BE A +iK] x-nx il +ih BE n{M BEx BE c Fi
ABE ci{h BE c c *
4.3.9 K 2009 BE n BE iBD BEi BE M l BE FjvBE BE BEM Sx BE l-l +x Sx
BE +nx-|nx BEx ScA Vx +{iBEk n BE BE< P ci xc c * inx, BE |Vx ci Sx BE +nx|nx BE A +iK] xBE BE vi BE M c * SBE +vBE i b]AAA, V K 2009 {h +ii
+A, +tix +iK] xBE BE +x xc l, il =xc =x xBE iBE x BE A xx n BE l iSi
BE M< l *
4.3.10 {x b]AA ABE b]AA, V +iK] xBE iBE M l, ]Vhb BE l l * S, 2009
, V-20 n u A MA +v BE nJi cA ]Vhb x PKh BE BE c BE |xBE ci v
+iK] xBE BE +{xx BE A <SUBE l + P ci BE +x{li BEM Sx BE Z x BEx + Sx
BE Z BEx BE A +{x +Fh BE { x BE <SUBE c* xi BE < {ix BE n i x + BE<
BE il 30 +Mi, 2010 BE b]AA BE vi BEx BE A ABE |iBE { ciF BEA, V 7 x, 2011 BE
M c+ * vi b]AA BE +x i {{ +x|M BE l ]Vhb K] BEM il +x
Sx |nx BEx BE A v c 01 +|,2011 cx +v vi c * c x] BEx |MBE c BE
]Vhb BE xi ={BDi ni {ix BE l +xBE n n ]Vhb BE l +iK] xBE iBE
Sx BE +nx-|nx vi ={v BE M BEx BE A |iBE BEA c* A +vBE |iBE ]Vhb
{ Sx BE Z BEx BE A ci c+ c il i V BEU n BE i iF |
BE BE c (+xv h-6)
4.3.11 <BE +, Sx BE +nx-|nx v +iK] xBE BE Vn b]AAA xx BE A i x +xBE
n BE l x b]AAA ci iSi BE c * <x +vBE iSi BE +i { n n M c + <x
x< v BEM Sx BE +nx-|nx ci +iK] xBE BE +x Sx BE +nx-|nx ci ={v c *
4.3.12 K 2009 { +vBE n ]+<<A BEx BE <SUBE xc l + <BE lx { b]AA { V n* SBE
BEU n BEvx BE BE n BE BEh b]AA { xh x c ci xc c + < il BE BEh BE b]AA
BE iSi Vn Mi c, +i: i x <x n BE ]+<<A BEx BE A V BE + ]+<<A BE A
=xBE l iSi BE *
4.3.13 +iK] xBE BE +x, n Sx BE { |Kh V M{i x Vi c, < BE BE vi
|Vx BE A |M BE VAM, {xi < VxBE x |#E+ +l xBE xh |BE] BE V BEi
c * i BE x +xBE n BE l M{xi Jb BE U] nx BE q BE =~ c * n k+ il +iK]
x-nx BE |M BE V BE vx BE Vx BE BEx c Fi BE o xx BE =q x BE <
M{x Jb BE =n xx BE A iSi BE | BEA V c c *
32
32

BEvx BE Sxi BE x BEx BE A hxi : xiMi fS

4.3.14 i BE 82 b]AA 30 BE BE BE A ci ci ={v c V i BE c li {{k
BE n |iix BE BE BE M BE iBE vVxBE xi c V i xc V BEi c * BE
{{ |xBE ci v c{F +, V 1 Vx, 2012 M cM, BE BE ci BE
A ={v c + + BE ciFBEk, Vxcx +Fh xc J c, BE BE il {{k BE n
|iix BE A A ci |nx BEx BE A v c * il{, c x] BE V BEi c BE ]Vhb BE l
BE ci v BE< +xSUn xc c BDBE BE n BE l A ={v Jx BE A c ci xc
c + c + < + xc c+ c *
4.3.15 i u ciFi ]+<<A n BE VS ci ={v c * <BE + vi xBE BE +x
b]AAA BE +iMi Sx BE +nx-|nx v +xSUn BE ici n BE VS ci |nx BEx BE A v
c * <BE +iBDi, i x +xBE n BE l n BE VS v K +xSUn BE c * i u
ciFi +vBE ]+<<A { Sx BE |{i BEx ci i +l BE BE +{vBE
={v xci c *
(M)
vxvx +vx BE BEl
4.3.16 vxvx BEl +vx, 2002 vxvx BE BEl BEx il vxvx |{i +l vxvx +iOi
{k BE Vi il =x V +l =x |MBE BE A l BEx BE A x M l * ={BDi
+vx vxvx BE BEx BE A BDi K] BE + u +{x MA VxiBE PKh il BE BE#E BE
+iMi +iK] ni BE vi BE *
4.3.17 vxvx BEl +vx, 2002 ({AAA) BE ={v BE o xx BE A K 2009 vx BEA MA
l * <x vx x +vx BE {K] il o xx, vxvx +iOi {k, <BE +Och il Vi BE Vx
vi o ={v BE A x< {KA BE c * n A +vF BE =xBE c]x { i BE J xv
{ BEx BE +BE xBE =xBE BEBE BE Fi BE M c * +vx BE +xS BE M BE +
M J + ={v BE V M c Vx +iBE { + W vJV BE l-l A]BE BE iBE, +iBEn
BE k {Kh, k BE + x iBE + {BE V BE {h +{v c* +{v BE ABE x<
gh VBE -{ | c BEi c, M M BE { M BE M l *
4.3.18 BEvx BE BE n BE VxiBE + iBE + i xc c * c ABE { Sxi c
M< c V BE K] u +BE xji xc BE V BEi * < i BE vx Ji cA i A{EA]A{E il A{V
BE n c M c V vxvx A +iBEn BE k {Kh BE r +iK] { BEi xBE BE BEM
BExx A |ix BE A |ir c * +iK] xBE BE i vxvx v vx BE x il +vx
BEU J BE n BEx V {AAA, 2002 BE M BEx AV u nJ M< c, BE A A{EA]A{E BE |ii
BE {E{ vxvx xh (vx) vBE, 2011 BE v vi BEA Vx BE |i c V { n
S- BE V c c * < vBE n BE BExx BE l i BExx BE |vx BE Vx BE A
inx{ BExx BE BE{x BE M BEx il i BE iBE n |i{ni +{v BE +M BE +ih
BE |vx BEx BE +{F BE M< c * < M{x, +vOch, +{vBE Miv BE { +{v BE +M BE
<i BE BEx il < +vx BE +iMi {S J { BE Vn BE n BEx BE V BEc
BE = BEx ci vxvx BE +{v BE {K BE {BE xx BE |i c * < +{v BE +M BE
Vi A BEBE BE |vx BE Vi x M c il xnBE BE VS v BDi BE {BE x M c
il S BE A J Sr +{v BE ABE S BEx BE |vx BE M c *
P.
x c BE BEl
4.3.19 BE u BE M< ci{h {c ABE c x c (|iKv) vBE, 2011 BE {:l{i BEx*
c {BE vx BE 18 +Mi, 2011 BE {:l{i BE M il k v l i u <BE
{Ec VS BE V c c * c 1988 +vxi x c (|iv) +vx BE BE n BEM il
x BExx BE BExx BE A |#E BE xh BEM V xvh, Vi, +Vx il xx +{FA c*
4.3.20 < vBE c il Zi BE i x {k il x c BE {Ki BE M c
Vc BE BDi u |nx BEA MA +l nk |i{E BE A BE BDi u {k BE +ih BE Vi c +l

33

BE vx { i {j
vi BE Vi c il |i{E |nx BEx BDi BE {k BE ii +l BE A |iF +l +|iF
i { vi BE Vi c * BE {k BE v c +l l V x BE Vi c +l Vc {k
BE BE BE A i BE {i xc ci c +l VxBE BE xc BEi c, BE x c BE {K
J Vi c * < vBE x {k BE Vi BE { x c BE {h il Vx BE +iBDi n
K BE BEM BE |vx c* < vBE x {k BE VS A xvh il < |Vx BE A BE BEx ci
+vBE |{i BDi V +{ |vBE c, BE xvh BE |vx c * l i BE {] |{i c
Vx BE ={i x c (|iKv) vBE, 2011 n {i cx BE A { BE VAM il Mi x
ii{Si +vSi BEA VAM *
b.
BE +v|{i vBE
4.3.21 BE +v|{i vBE BEp jb u n 12 +|, 2012 BE {:l{i BEx BE A +xnx |nx
BE M * < vBE BEp BE BE j / M il <BE r/+vxl BE, BEp BE Fj BE
={#E, k A vBE l+ V BEp BE u xji c il {ni, Vnc il +v|{i |#E+
SS<, <xn A Mx BE x c, |i{v BE |icx nx BEi A +ll BE
nx , +v|{i |#E +Jbi BE F BEx il BE +v|{i BE BE x l+ u
+v|{i BE xi BEx BE +{F BE M< c *
4.3.22 c vBE {BE ri { +vi c il < ii x, n-xn A xx niV BE
{BE{x BE M< c * c vBE K] il +iK] +x il c V i BE BE +BEi+ BE A
={BDi c, xi BE M c * c vBE BE +v|{i BE A ABE vBE fS BE xh BEM V {BE
Vnc, {ni il xBE fS BE |ixi |nx BEM * c vBE +ll, BEi il Mhk BE
K]S BE n BEx BE A +BE ri BE +i BEx |#E BE BE]r BEi c* c +v|{i l+
A =xBE +vBE BE <x ri BE {x BEx BE A n BEi c * c c xSi BEi c BE +v|{i
|i{v BE {BE x VAM VBE xx |BE BE +v|{i +BEi+ BE A {{i xi BE |vx BEM*
c BE +v|{i {] il BEi xBE ij BE VA {ni A Vnc BE ABE Vi fS l{i BEM
V xk =SS x BE VV BE +vFi ABE ij ij BEi BE F BEM *
S.
n BE +vBE BE P nx BEx ci vBE
4.3.23 n BE +vBE il BE +iK] M~x BE PJ xh vBE, 2011 BE 25 S,
2011 BE {x:l{i BE M il l i <BE VS BE c c * < vBE n BE +vBE A BE
+iK] M~x BE +vBE BE P nx il = vi +l = Mi BE v K]S BE BEx
BE +{F BE M< c * c vBE |vx BE M BEx BE A n BE l Zi BEx BE A BEp BE BE
BDi |nx BEi c il |i{h BE { |ii +vx BE +vx +{v BEi c il BEBE, Vi il i
+l vi n il < v +{ cM {k BE Vi BE |vx BEi c *
U.
BE{ BEBDi vBE
4.3.24 BE{ A BEBDi vBE, 2011 V BE u { BE nA Vx BE ={i + V Svx
c, BEi{ BE BEBEi+ BE r = vi +l = Mi K]S BE +{ BE VS BEx BE A l
BE l{x BE |vx c * < vBE +vF il +~ n BE{ BE l BE M~x BE {BE{ BE M<
c V c xci BE M c BE +v n xBE n cM * <BE { A +vBE il ]{E BE +{x
VS BEv A +Vx BEv cM V <BE BE BE xK{nx BE A +BE c * BE{ |vx j u +{E
Ux BE n; BEp j; n n; c BE +l BEF +vBE, BE l/b/xM/|vBEh/BE{x/]/
x/ l V n BE +vx u l{i BE M< c +l {hi: +l +i: BEp BE u k {Ki
+l xji c; BE< xnBE, |vBE, S +l ] +x +vBE +l BDi BE P +l BE u
{ ic +l +i: k {Ki +l ci |{i +l Vxi u BE Sn BE |{i il VxBE KBE +
A +vBE c V BEp BE +vSx u ci BE, BE v BEA MA K]S BE +{ BE VS BEM*
il{, vBE {Vx BE A M~x il BE Sn |{i BEx M~x BE BE n c cM * BE{
BE A +{vBE |#E, 1973 +l K]S xh +vx, 1988 BE v 19 BE +iMi BE< +xnx
+l V BE +BEi xc cM Vc +Vx BE |i BE Vi c * BE{ BE { K] iBE BE v
+Vi BE M< K] BE BES BE {k BE BEBE BEx BE BDi cM *
34
34

BEvx BE Sxi BE x BEx BE A hxi: xiMi fS

V.
xMBE BEi vx vBE
4.3.25 A + BE r {nM il =xBE BEi BE vx BE A xMBE BE +vBE vBE, 2011
V < n BE Svx c, BE M BE xMBE BE |i Vnc JBEi BE M< c il BE< BE V
=xBE BEh xc n M< c, BE< BE BEi c * < +vBE n M c BE |iBE BE |vBEh +l BE
M BE xMBE PKh {j BE M +x{x BE A BEi xh ij BE l = M u n M< + BE
Sr BEi cA xMBE PKh {j |BEi BEx ci c * c ABE BEp BE BEi xh +M- l c l V
<BE BEF, l{i BEi c + ABE xi |vBE BE |vx BEi c V xx M cx ScA VBE
r BEi nJ BE M< c* < +vBE BE Sx BE u BE Vi c il c +vBE BEi xh
+vBE BE BE >{ BE cM *

xMBE PKh{j = BE BE A BEi xh |h BE {E-{E {K] BEx ci c V =

M BEx +vBE BE { BEi nV BE Vx ScA*

|iBE BE M +l BE |vBE Sx A v BEp l{i BEM-V + BE |nx BEx BE

A il BEi BE x{]x BE A OcBE ci <x +l ci bBE c BEi c *

|iBE BE |vBEh BEi xh +vBE BE xBDi BEM +l xi BEM VBE {BE Sx

{BE BE {K] i { ] VAM * BEi xh +vBE Vxi BE BEi BE n BEx BE A
+BE ci ={v BEM * BEi BE {VBEi BEA Vx BE n nx BE i xMBE BE Vx
BEi nV BE c, AAA +l u ABE +x~ BEi J |{i cM il ABE |{i
cM VBE i BEi { BE< BE VAM * c BEi BE |{i BEx BE 30 nx Vn
xc c BEi c *

BEi xh +vBE BE xSi BEx ci c BE BDi Vx BEi BE c, BE Ji { BE M<

BE< {] Si BE Vi c BE BE |BE =BE BEi { BE< BE M< c * n A xc ci c i
xMBE xi |vBE BE { +{ BE BEi c * c +vBE +x M BE BEi c il {l BE
=xc F nx BE A BEc BEi c *

xi |vBE BE c xSi BEx ci c BE 30 nx BE i BE< BE VA * c vi +vBE {

Vx BE BEi c +l BEi c il n =Si c i xMBE BE +V n BEi c +l n BEi c *

n BE< xMBE xi |vBE BE |i#E +l xh iK] xc c i c +{x BEi V BE

BEi xh +M BE { V BEi c +l BEi c (c xi cA BE BEi BE M BE r
c V V BE BE FjvBE BE +vx c) * |iBE V < l BE l{x BEM* < ABE J +BDi il
+vBEi n +x +BDi cM * <xBE xBDi ABE i u BE VAM V J j, = V |i{F
BE xi il =SS x BE ix VV cM * +BDi BE BEBE {S K BE A cM *

A xMBE BE A V BE BE =xBE |nx BE M< + J xc c V BEp BE BE FjvBE

BE +iMi c, +ii: BEp BE BEi xh +M BEi BE BEi c* < l ABE J +BDi
il +vBEi n +x +BDi cM VxBE xBDi K]{i u |vx j BE i u Sx BEA Vx BE
={i BE VAM, |i{F BE xi il =SSi x BE ABE ix xv < cM *

n xMBE BEp +l V +M BE xh J xc c i BE +BDi +l BE{ BE { +{ BE

BEi c *

Z.
xBE xBE il Vnc vBE
4.3.26 xBE xBE A Vnc vBE,2010 n {:l{i BE V SBE c * < vBE =SSi x il
=SS x BE xv BE r BEi BE r VS BEx BE |vx c * < xBE xBE BE |i{nx BE M
c il =SSi x A =SS x BE xv +{F BE M< c BE +{x {{k A ni+ BE PKh BE*

35

BE vx { i {j
< vBE xv (VS) +vx, 1968 BE |il{i BEx BE +{F BE M< c VBE <BE ii x cM *
< vBE BE +vxx +vBE +vBE {ni BE BE =SS x{BE BE Vnc xSi BEx BE
+BEi BE v i c< Si+ BE vx cM il x{BE BE xi A iji + Vi
+AM * < vBE xv BE A +Sh BE A |kx xBE BE |i{nx BEx BE +{F BE M< c* vBE BE
J KiA c:

< VV +{F BE M< c BE c +{x {{k BE PKh BE, xBE xBE BE |i{nx BE M c,
=SSi x il =SS x BE xv BE c]x BE A |#EA |i{ni BE M< c*

xv BE +{x {{k il ni+, il +{x {i/{ix il SS BE {{k il ni+ BE

PKi BEx cM *

< vBE K] xBE + <] i, BEi F {x il ABE VS i BE l{x BE M<

c * BE< BDi nc BE +v { BE xv BE r + <] i BEi BE BEi c*

nc BE +v { xv BE c]x BE A ABE |i n { BE V BEi c * A |i +

<] i BE F +M BE VS BE A n BE VAM *

xv BE r BEi A VS M{x cM il Z~ BEi { nbi BE VAM *

+ <] i xv BE A c +l Six V BE BEi c il K]{i =xBE c]x BE A

{E BE BEi c *

\.
+ vBE
4.3.27 BEci |BE]x il |BE]x BEx BDi BE F vBE, 2010, (xi: + vBE BE x Yi)
BE u {i BE M il < V S BE c c * < vBE =x BDi BE A {{i F |nx
BEx BE +{F BE M< c V K]S +l BE BE VxZBE BEA MA n{M BE Sx ni c VBE Vc BE BE
|iF Fi ci c +l BE BE u +{vBE +{v BEA Vi c * VBE |BE]x BE VS BE A ={ |#E ci
BE Vi c il + BE =i{x BE r {{i F{ BE |vx BE Vi c, < Z~ +l l BEi BE
A nb BE |vx BE M c *
].
+ni BE BE Ji v Mix
4.3.28 +SU |x il K]S BE xh BE |i BE BE |iri BE ABE M BE { k j x x BE
vi BE c iBE j A M +ni+ BE BE Ji v #Eb] u Mix BE BE * cJ xjBE
(VA) u +n V BEA MA c BE 1 +|, 2012 {iBEi+, ~BEn, +xnxOc il j@hOc lx BE 25
cV { >{ BE Mix =xBE Ji v #Eb] BEA VAM * t{ BE BE BE { +{x ix xBEn
+l SBE u |{i BEx BE BE{ V cM, +{x Ji v #Eb] u +{x ix |{i BEx BE BE{ BE
BEi c * il{ BE BE BE 25 cV { +vBE BE BE +x Mix =xBE BE Ji v #Eb] BEA
VAM * <BE +iBDi BE BE BE xk/]x BE x{]x BE A Mix =xBE BE Ji v
#Eb] BEA VAM * k j x cJ xjBE (VA) u l{i BE < {] M] BE =nP]x BE l
VBE <i BEp j/M BE ix il JvBE u ={BDi ={ BE BExx BE A BE
VAM * F c J xjBE (VbA) < < {] M] BE =kk <i BEi cM* =n c BE < ={
BE M u Mix BE BEx BE |#E BE cM il +ni+ BE +{x n BE |{i BEx BE A BE
BE BE l BE BE {BE BEx cM * < <-{] BE ={ BEp BE BE BE bM {ni il
Vnc r cM il BE u Ox BEM BE = BE VAM *
~.
xBE +<bb] (+<b) - +v
4.3.29 VBE k j x V] Kh PKh BE c, +v |h xBEx 20 BE +vBE c MA c il +V iBE Vi
+v J 14 BE +vBE c M< c * 1 +|, 2012 cx +x 40 BE xBEx BE { BEx BE A {{i
xv +]i BE M< c * +v S A.V., xM, rl, v A BEMi {x; il Sxn Fj Oc Fj
v Ujk BE Mix BE nn M * < {c i K]S il BEvx BE Vx BE +AM *
36
36

BEvx BE Sxi BE x BEx BE A hxi: xiMi fS

b.
Axb{A +vx vx
4.3.30 8 i, 2011 BE BE x BE {BE +Kv A x:| {nl (vx) vBE, 2011 { BE il
< l i < { S BE c c * < vBE Axb{A +vx Vx P A hVBE j, +Kv
BE ={M BE A nb BE xBEBEh il {i ph BE V BE BEp BE BE xi BEx BE A +vBE
BE ciih ci +xBE |vx BE vi BEx BE +{F BE M< c * < M BExx iBE +Vi {k BE Vi BE Fj
BE i BE M c V BE BDi V BEli { +v { {i c il VBE i BE r xc BE V
BEi, BE BE< |{] V MBExx fM +Vi {k BE M c Vi BE V BEM *
4.4
+v x{]x BE A l+ BE l{x
4.4.1 BEvx BE Sxi x{]x KBE { |c BE xji BEx BE A {S i hxi BE i i c <
x{]x BE A l+ BE l{x * < v i BE u BEA MA BEU ={ BE xS {O{E hi BE
V c c *
BE.
+{vBE VS xn
4.4.2 c iBE i BE |x BE { +{vBE Fi VS BE A +M l xc l * 30 <, 2011 BE
BEp |iF BE b, V M, k j +BE xn (+{vBE VS) +l b+< BE Vx BE A i
BE u +vSx V BE M< c * b+< BE BE |iF BE BExx BE +iMi +{v BE { BE k F
nbx +{vBE BE v BE BE xK{nx BE +vn |{i c * |iF BE BExx BE +iMi +{x =kni BE xK{nx
BE A b+< BE xxJi BE BEx {i c :

A BDi il c BE Sx Mx il ABEj BEx V { +{vBE Miv, +i V

+l +iK] | c, {i c * V K] F BE Ji =i{xx BEi c il |iF BE BExx BE
+iMi nbx c;

A +{vBE Miv {i xv BE i A <i BE VS BEx ;

BE |iF BE BExx BE +iMi BEA MA +{v BE A BEh i+ x] V BEx ;

+{vBE Miv BE v BE |iF BE BExx BE +iMi F x +Vx BEi nJ

BEx ;

F FjvBE BE BE x nJ +Vx BEi BE { BE A K +VBE il KY

BE A BEA { x;

BE |iF BExx BE +iMi +{vBE +{v BE BEM |Vx BE A Si F F BE#E xK{ni

BEx +li Mc BE F |nx BEx il {x BEx V A +{v BE +Vx V BE ci BEi
c iBE A BDi BE BE xBEx S V BE ;

{, +iV +l +iK] | +{v Vx K] F BE Ji =i{xx ci c BE VS BEx

i BE +x +Sx +l BExx |ix AV BE +BE KY, iBExBE il ij ci
|nx BEx il x BEx ;

i BE BEp +l V +BEh BE l Sx BE +nx-|nx il +x cM BE A Zi

xK{ni BEx ;

n V BE A AV V BE +iK] Zi +l v BE +iMi +xY c BEi c, BE l Sx

BE +nx-|nx A +x cM BE A Zi xK{ni BEx ; il

={BDi vi BE< +x *

b+< BE +vFi +BE cxnBE (+{vBE VS) u BE Vi c il c BEp |iF BE b BE |xBE xjh
BE BEi c * b+< BE J BE x< n li c il {h i <BE 8 Fj BE c *

37

BE vx { i {j
J.
Sx BE +nx-|nx BE A |BEK~
4.4.3 i BE x BE p |iF BE b BE n BE A BE +xvx |M Sx BE +nx-|nx BE A ABE |BEK~ BE l{x
BE c * <++< {{BE cM BE +v { BE BEi c * xx n BE F |vBE {{BE |xBE ci BE A
b]AA/]+<<A +l c{F + BE |vx BE +v { ABE-n BE xx |BE BE |xBE ci ={v BEi c*
Zi BE i BE +v { Sx BE x BE <x Ji BE +iMi |xBE ci (BE) Sx BE K] x (J) Sx
BE ii x (M) Sx BE Si x (P) n BE VS (b.) Sx BE xi +nx-|nx (S) niV BE |Kh
il (U) BE BE Och ci BE { c BEi c *
M.
+BE +{i] x]
4.4.4 Sx BE +nx-|nx +ih xvh A { c BE BEvx BE Fj +iK] cM BE i cA
Fj BE BEh i BE x +BE +{i] x] BE x]BE Vi BEx BE xh c * M{ il Vn
n +BE +{i] x] BE +iBDi +x 8 +BE +{i] x] J M< c * <x +<]+ BE F c:

nc BEvx {c v vi q BE xMx BEx ;

+iK] BEvx A +ih xvh =ni cx q x{]x BE A |vBE BE ci BEx;

Vn b]AA BE - vx +vBE BE nn BEx ;

BE Sx +nx-|nx Zi BE i{ |vBE BE nn BEx ;

VBE i F |vBE u +{F BE M< c <x n BE F |vBE (b]AA A ]+<<A BE

+x) u Sx BE +nx-|nx iV x ;

BE BE Och |vBE BE nn BEx;

b]AA BE +iMi {{BE Zi |#E vi BE |vBE BE nn BEx ;

vi n BE xx M KBE +BE M, BE{x {VBE, BEM A M il k +

BE |BE BE l {BE xA Jx ;

<x n i x BEx xBE BE l {BE xA Jx ;

n xBE BE i BE P BExx BE Sx |nx BEx;

<x xBE BE =ni cx BE v BE BE BEx BE A <x n i xBE BE l

{BE BE Jx ;

x BE K u +{E BE { MA BE +x hVBE +l +lBE BE x BE ci BEx; il

BEp |iF BE b, V M u +vBE BE { M BE< +x BE*

4.4.5 il M{ li +<]+ ={BDi BE BE xcx BE{E ={M c c V { 4.4.4 JBEi BE

M c* + iBE Sx BE 49 Jb <x n |{i cA c * c =J BE V BEi c BE ={BDi { 4.4.4 Sr
BEBE{ x Mi BEU K BE{E ci{h lx |{i BE c * xA +<]+ BE l{x il +<]+ BE +vBE
BE ={li BE +{Sx BE r ABE BEM xBE BE { BE BEi c *
P.
BEp |iF BE b n BE A BE +xvx |M BE Vi BEx
4.4.6 BEp |iF BE b BE A{E]Ax]+ |M b]AA il ]+<<A BE +iK] xBE iBE x, F |vBEh BE
|vBE BE v <x b]AA/]+<<A BE +vx n BE |BE BE l Sx BE +nx-|nx, b]AA/]+<<A BE
+iMi n BE x{]x, i BE BE oK]BEh BE Vi Jx ci +iK] S { cM, +O xvh
Zi BE |x, +iK] BEvx A +ih xvh vi xi { BE BE { nx BE ci{h
BE x c c *
4.4.7 xnBE BE xA S {n, + S BE 7 xA {n il lxBE ]{E BE l +xM +vBE BE xA {n BE Vx
BEBE A{E]Ax]+ |M BE Vi x M c *
38

38

BEvx BE Sxi BE x BEx BE A hxi: xiMi fS

.
BEp |iF BE b BE VS |M BE Vi xx
4.4.8
BEp |iF BE b BE VS |M BE Vn 2 5 JA BEBE Vi x M c il xnBE BE 3 {n, +
S BE 3 {n K BE +vBE (+Ab) (+xM +vBE i) BE 5 {n BE Vx BE M c iBE BEvx vi
i cA BE x{] V BE * +BE xn (+<) BE +BE xn (+Sx) BE { {x: {nxi BE
M c il Sx BE Och + i{x BE A +BE +vx, 1961 BE +iMi BDi |nx BE M< c *
4.5
BExx BE A |h BEi BEx
{S i BExi BE Sl +M BE ici =~A MA BEU BEn xS Sr c:BE.
<]O]b BE-ni b] |vx |h (+<]bAA) il O ii :
4.5.1 A+<+, ]bA, BEp Sx J, +A]AA +n V xx i +BE M u ABEj BE M< Sx
BE =SS BE xvi Vxc xi BEni |vx |h BEc M c, BE O ii BE Vi BEx BE A
BE{]BEi {h x BE Vi c * <BE ={M BE +{Sx BE BEi BE VS BE A il i A Vi
BE< BE A BEi BEx ci BE Vi c *
J.
< {EBE il < {EBE BE BEp BE l{x:
4.5.2 i A Vi BE< BE nx Mi +BE BE {cSx BEx A Fi iBE =xc |{i BEx BE A K]
BE BE Vi {i c iBE +BE BE |i BE xA J V BE il <BE {K]i BE v x l{i
BE V BE * n A < BE {EBE BE KYi BE =~BE i A Vi BE ci =iBEK]
{h |{i cA c * < {EBE BE =q i A Vi BE< BE nx Vi BEA MA +BE BE F BE
Fi Jx c * < {EBE BE =q U{ cA, {b Fh A c]< M< {E< BE |{i BEx c * <BE =q
+O {D] vx (VBE ) BE {i F |nx BEx c V |h BE n x cx { S c Vi c / K BE
]BE BE l c Vi c *
M.
BEpi VS BE A A+<] :
4.5.3 BEp |iF BE b BE VS BEv x BE xvh BE +vBE BE ci |nx BEx BE A BE{]BEi
Ji c BE Kh ci ABE {D] J {F j BEi BE c * BE{] ci |{i VS j V ={v
], <+{, AA{ +n V xx JBEx {D] { +xFi Ji BE Kh BE BEi c il < |BE
xx + { J {F A VS BE BEx +BE M BE +vBE BE nn BEi c * M il b
+b ]< <{Ex ] (+<) . BE S ABE A+ A AAA (Zi A i Zi Y{x) { ciF
BEA MA * A+<] k K 2011-12 BE nx |l Sh n 25 lx { BExi BE M c il < ic
M BE + il BE +{Sx BE BE {]M +l Mi {]M BE {i Mx BE A ABE | {E] BE {
VVi BE c*
P.
A BE x]BE (VA]Ax)
4.5.4 jb x ABE K |Vx vx VA]Ax (VA]AxA{) BE M~x BE |i BE +xni BE n c iBE
VA] BE M BEx BE {c il =BE n A BE BE BExx ci BExp A V BE, BEni+ il +x
vBE BE Z Sx |tMBE +Sx A |nx BE V BE* VA] { +l BE nx |ii + BEni
={Mi, +iV { BE A +xK ij ci x h |ii, x BE Mix M], V (vi BE) (])
il BExp #E BE (A]) il BExp (BExp =i{n BE A BE) BE A x {Vx il V A ] Ax x {]
il V/BExp BE |h BE v {BE BE xh cM * VA]Ax A{ BE x BE {Si ix K BE +v
BE A A{ BE l{x A BEBEh ci BE A BExp BE 315 BE { BE ABEM M-+i +xnx ci
BE v k {Ki BE VAM*
b.
BE vx v i
4.5.5 BExp |iF BE b BE +vF BE +vFi ABE i BE M~x 27 <, 2011 BE BE M iBE n BE
vx BE Vx, n <BE BExx +ih BE BEx A <BE BE A BExx BE Vi xx ci iBE BE VS BE V
BE * i BE k j BE S, 2012 +{x {] |ii BE n c il <BE {E BE +xv-3 F{ n
M c *

39

BE vx { i {j
4.6
| BE< BE A VxBDi BE BE |nx BEx :
BE vx BE Sxi x{]x BE A {S i hxi BE {S +M BE vx BE nJx BEBE BE BE |nx BEx
c il < v BEA MA ={ BEU BE F{ xS n M c:4.6.1 +BE M BE VxBDi vx BE Fi r BEx BE A BE |nx BEBE Fi xh BEvx BE Sxi
BEM fM x{]x ci BE u xi {S i hxi BE ABE ci{h +M c* < F BE |{i BE A +vBE
A BES BE BE BE xi { =xxx BEx il xx |Fh b BE v BEvx BEM fM
x{]x +iK] +x A BE i c BE |i =xc Vx BE A | BEA MA c *
4.6.2 +BE M, c BE , ABE |kx AV cx BE + SUBE +x{x BE vBE cx {xn BEi c +
inx |x |Fh |#E BE BE BExx BE Fj VxBE + BE |nx BEx Mhk BE ni + +x{x
c BE Z BE x BE A +{Fi | BEA MA c*
4.6.3 |Fh BE |#E BE + BEi A li xx BE A Kh BE +BEi c + BE =xxx BE
+K] xx BE +BEi c, M +x i BE l =x +vBE BE {cSx BEx BE A Vxc K |Fh BE
+BEi c, l c BEBE BE |Fh v +{F+, x vx |vx |h (AS+AA) BE l{x
BE c c * AS+AA ABE b] BE +xFh u |Fh BE A +BE Kh ci BEM V +vBE
+ M xx {n BE V |{E< BE v {h VxBE c V BE <b |Fh, V ABD{W, BE
BE + BES BE xK{nx |vx Ji c * <BE n +vBE BE V +{F+ BE +v { +
xx BE Fj =xBE xK{nx BE +v { , nx K |Fh BE A Sx BE V BEi c * |nx BEA Vx
|Fh BE xK{nx v + BEUBE KBEi xvh BE Sx l xx BE A KBEi BE |nx BEx
BE A , nx BE A {cSx BE VAM * AS+A A |Fi BEBE BE Fi {M BE A l |nx BEi
c iBE +i ={BDi BDi BE xx BE BE A Sx V BE, V nx xBDi, V BE BE vx BE {i
Mx c *
4.6.4 BE vx x{]x BE A +x AV Fi xh + Vx BDi BE Mhk v x BE A BEn
=~A V c c * =nchi:,A{E +< <b x +{x BES BE BE BE xi { =xxi xx BE A =xc vxvx-v, +iBE BE k l{x + vi +lBE q { |Fh nx BE + =xc |nx BEBE |ABD] |
BEA c * A{E+< <b BE BES xx Mi K { n BE l-l +iK] |Fh BE#E , V
V VS, V V VS, BE{] VV, vl + M-BE M~x BE n{M, < +{v,
+Sx ]b-#E{D], BE=] +iBEn, ]BD]BE Kh, vJv, k Fj BE xFh + AAA xi BE
+n c, xi { Sx BE c * xn x +vBE BE xn =xBE BE Och BEx {
|Fh |nx BEx BE |#E BE c, Sc |ixBDi { c +l v i c * xn BE +vBE n
AV u SA V c |Fh BE#E M i c *
4.7 |{i {h
4.7.1 BE u +{x< M< {S j BExi x {c +SU {h n nA c *
BE. nc BEvx BE {c v BE + BE Sx BE +nx-|nx v BE BE x]BE
4.7.2 {U n K +l +vBE cx 62 b]AA/]+<<A BE i { BE c (29 Vn b]AA 16 x b]AA + 17
]+<<A) + 33 b]AA/]+<<A (23 b]AA, 10 b+<<A) { ciF BEA c * {h { +V c { b]AA (82)
+ ]+<<A (6) BE ABE v x]BE c * <xc h 7 Sr M c *
J. b]AA + ]+<<A BE ici n |{i Sx
4.7.3 i F |vBE BE b ] A A/] +< < A BE VA n n BE F |vBE BEU ={M VxBE
|{i c< c * 18 S, 2009 BE, i, i BEni+ BE v VxBE S]]x A V ] BE Ji c, Vx
40
40

BEvx BE Sxi BE x BEx BE A hxi: xiMi fS

BE Sx |{i BEx F l, VBE Sx Vx |vBE BE { ={v l * Sx BE ixi +BE +
vx BE +vx BE ici ={BDi BE< BE A + BE M BE V M l * J + BE +BDi < v
|{i {EbBE {i Si c BE A V ] BE, S]]x BEUBE ]]/k+ + =xBE l BE v |{i c<
VxBE BE +v { BE xvh BEc {x: + BE M< l + BE, Sxx< n, < + BEBEi
+M-+M BExp | BExpBEi BE M l* BE xvh, +BE +vx, 1961 BE ={v BE +x BE 18
+M-+M BE r BE M c, V =BDi ]]/k+ BE l c * <x xvh BE 39.66 BE
{A BE + xvi c< * <x BE 24.26 BE {A BE M =~< M< l* + BE U{ BE A nhbiBE
BEc <x +M BE M< c * 11.94 BE {A BE +lnhb V +{Si BE Vx l,
BE <x 9 , 20 |ii BE BE n { M M c * 18 BEni+ ABE BE i c M< c + 17 BEni+
BE r +Vx S M c *
4.7.4 Vx |{i BE M< Sx nc BEvx BE {c v BE BE M{xi ={v BE +vvx c + <BE |M BE
= xnK] BE |Vx BE A c BE V BEi c * < |BE, Vx BE |vBE |{i c< Sx BE +xii BE
=x BDi xx BE BDi+ BE |BE] xc BE V BEi, V BE BE +iMi +x BE BE v +lk i
+BE + vx BE BE xvh +l +l < v |kx +l +Vx BE v +{ BE xvh
c * M{xi BE c ={v + < b + Ax b BE +, nx xci x ={v BE n c * ={BDi BE
ci cA BEni+ VxBE r +Vx {c c VxBE c M c, BE x +Vx BEc BE { VxBE
BEc c * c b ] A A BE +x c *
4.7.5 V BE BE VxBE + BE n n BE Ji Jx i BE v Sx |E BE |vBE BE
{ c BEi c i =xBE l BE =~ M* i k j x iiBEx |ES k j BE l =~ l +
< BEh =SS i { SSA c<, Sx BE <b-|E b]A BE ={v BE ici i BE ={v BE M l * Sx,
i-|E b]A BE +xSUn 28 BE ici i BE ={v BE< M< l * b]A BE ici Sx BE i ci{h xc c *
Sx BE ABE b]A BE ici BE Vi c, i < b]A BE M{xi Jb BE ici Fi BE Vi c * |E
x Sx {x {c Sx BE M{xi BE i Ji Sxri *
4.7.6 |E + iBE |{i c< Sx BE v , 219 , M x +|BE]i + BE {i M c, V BE 565 BE
{ c + 181 BE { BE BE BE + iBE {c c BE n M c *
4.7.7 >{ =Ji K] n BE +, n BE |vBE BE l Sx BE +nx-|nx v ij BE K {
xxJi BEh M c :

v 153 + 153 J BE ici BE xvh BE { BEx BE A BE k +vx, 2012 BE u ABE

K BE +vBEi +v BE A i BE M c*

c BE K +xiK] |Mi x Sx BE +nx-|nx BE Mi x K { cM BE c* {

n + BE BE c c BE {ni + BE BE +{Sx BE A c V xc c BE vx vx A +iBE
k l{x BE BEx BE A V c *

i < + +< |BEK~ BE + Sx lBE { v c+ c * {h ] + BE |c Si

c M c + VS {i BE |ik { BE xV J V c c * <x]x] BE VA |Kh Sx BE
+nx-|nx ci{h { BE c M< c *

4.7.8 < |BE j Sx c n |ci c c l, V + VS BE A Fj |vBE BE V M c*

{U n K {k BE + i xMBE u xx n |{i BE M< +nM V BEM Sx c,
BE v Sxl 1,2,500 +vBE xM |{i BEA MA c; V + vx A VS BE xx j c * h 4.1 K
n M c *

41

BE vx { i {j
h 4.1 n i BE ni+ BE vi Sx
xx BE nx |{i Sx

Sx BE xM

2008-10 (Vx, 2011 BE |Si Sx)

7,704

Vx Vx, 2011

480

V< n, 2011

1,006

Vx <, 2012

3,339

4.7.9 <BE + VBE h 4.2 n M c Fj |vBE u n BE |vBE BE |xBE ci ci

|{i cA +xv ci{h r c< c
Table h
4.2 Requests
Officers
Foreign
Tax Authorities
4.2 n from
BE |Field
vBE
BE FjtoBE
|{i
+xv
k K

Fj |vBE |{i +xv BE J

2008-09

39

2009-10

46

2010-11

92

2011-12

386

4.7.10 i x Sx BE i: +nx-|nx BE ici n BE |vBE BE Sx Vx BE n c * {U K Sx

BE 58,000 +vBE xM +~ n BE V MA l *
4.7.11 4.1-4.3 BEU oK]xi BE h ni c Vc BE vx BE {U K Sx BE ii +nx-|nx BE BEh {i M
M c *
4.1 ={c
BE v from
BExb
|{i
Sx
BoxBD4.1
Information
Canada
on Gifts
BEni (BE) x BEni J, M + P , V BExb BE x c, M{D] |{i BEA * BE xvh BEc BE |#E M{D]
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3,534

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2007-08

3,281

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93.39

427.82

4,160.58

2008-09

3,379

339.86

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88.19

550.23

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2009-10

3,454

300.97

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530.33

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4,852

440.28

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2006-07

6,207

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5,777

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4,680

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3,911

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45

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49

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c VBE BEh < Fj <BE i il BEi+ BE l-l BE vx BE {i Mx il xh BE x
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5.2.13
{U n nBE , ci n BE{x, BE ci, k lx, xv +ih BE{x x i
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>{ BE c BE {] BE * < =q ci <x BE{x BE l ={BDi BExx, x +l niBE/
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c * k vBE, 2012 |iBE x VBE { {k c +l i BE c li BE Ji c, Sc =BE {
BE M + x c, +x +BE h BEBE +i BE n M< c * < v h |{j
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J.2 l {n
5.2.14 l {n Fj BE .P.=. BE MM 11 |ii c * {k x +{BEi vx BE |M BEx BEA x
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l {n ABE n Fj c VBE ={M J vx BE Vx il x A ={M Vi c * x
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c * +lBE oK]BEh {k =SS c BE BE {n V BE BE v c *
{k BE Jnx { ]{ BE BE { +v{i BE V c 5 |ii +vBE BE BE n BE Vx +xl i,
Y{x, BEx, {VBEh +vBE n vi +BEBE Mi c, {k V i +ivBE +BE
{k V ABE c * V iBE Si v u < V +ixci {h BE vx xc J Vi c,i iBE
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50
50

+M BE i
5.2.15 V + BExp BE S BDi BE Vx BE +x, l {n Fj BE xx + BE BE A V BE
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c xBE BE BE BE i i BE { x BE, l {n {k + c BE v BExx xx
BE BDi < V BE { c * xx V BE x xx i { < Fj v BEA c, VBE <xBE BExx
vi lx c xBE BE Fi + |iri BE + +vvx c *
5.2.16 VBE l {n Fj v BExp BE BE BE xi: i A { |BEi c, BEx c i
BE BE v BE |ici BEx v xni J ={ BE BEx vBE xc c+ c* 2005-06 +xh
BEA MA {DM{ BE#E Vc xc K] c xBEh x (V Ax Ax + A) c, VBE =q pBE
+ pi lx nx BE |nx BEBE c +Sx BE BE li BEx c, BEx c < lx +ll
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]{ BE l BE v l VBE 5 |ii +vBE x c, i BE VA * VBE BEU V x < v
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BE c, {{i V i]l |il{x BE {i Mx + <xc BExi BEx BE c, iBE BE BE BDiBEh
BE vVxBE x V BE *
5.2.17 {{i {ni BE l F |iM l {n BE] BE + BE A +{Fi BE< +x i v
c VBE c {k BE +ii + c BE BE Sx { x xc BEM * < A + A (xM
+vBEi + xx +vx) BE xx, BE xjh +vx BE v c VBE BEn +
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{ix BE A BExx + |#EiBE {J BE +x xx, A {k i |hBEh |h BE
BEx, + {k BE {VBEh BE BE{]BEi |#E BE BEx, lx |x + BE Mix <-Mx
BE BEx, BE{]BEi VBEK BE {V BE Vx + {k BE bV<x BE BDiBDi BEM* <x |iBE
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]x BE A c BEx BE c BEi c *
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{ |ii BEx BE A {k BE |iBE V] BE A +BE c, n 30 J { +vBE c
* il{, +vBE V] +vBE + x+ ] { BE BEi c * +i: A c BE =J BEx
BE{E +i + SBE ci c *
5.2.19 +S {k vi c BE vx BE j BE BE BEx + xMx AV u c +Sx
{ +vi BExpi BE< BE BE xx BE A,BEi {]M BE {{i |h BE i BE V BEi c
+ c K]{BE +BE-S BE BE cBE cM * A +BE S BE{] Si cx ScA +
|vBE BDi BE S +{i +xi:{BE c k xBE |vBE BE c*
5.2.20 BE vx BE Vx A x BE A l {n Fj BE <i BE nJx BE A ABE ={ l {n
c { BEA MA Mix { i { BE BE]i BEx BE ={v BE l BEx c + < ci {k BE
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{ ABE i xi BEc BE { S BE V BEi c * <BD]xBE Mix A <BD]xBE {]M
+x{x BE BE BEM *
5.2.21 <BE + +S {k vi c BE vx BE P]BE BE BE BEx BE A +x{k |h{j
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+BE BExx M BEA V BEi c iBE ABE ={BDi A ABEx b] l{i BE V BE + ABE =Si
K] i BE xx BE l{i BE V BE * x ] BE |vBE BE BEni BE S xxi <]{EW

51

BE vx { i {j
BE l BE{] u S V BEi c + { xvi {] il xBE +{]M |#E+ BE +v { +BE
M BE VS x ABE {i x] BE M BE V BEi c *
J. 3 x - Sn + +Kh Fj
5.2.22 c Fj BE vx BE Vx + ={M nx BE A ABE ci{h Fj c + |: BE vx Jx u Fi
BE Vi c V p {Ei +{x BE vx BE BE Sx BE + Si c * <BE +, BE < BD]
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5.2.23 < Fj {] nx xMx |h BE vx BE +iBEi c SBE A BE BE A {c c ci
k BExx M c * +i: < +BE BE BE |i BEx BExx BE vx +vx BE v
BEU iBE |{i BE V BEi c < v +BE +vx {x {E- 60 /{E-61, 5 J {
+vBE BE x Sn BE Jn BE A +x x n M c * il{, c BE VSx BE +BEi BE
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+BE { x M cx { SK] Kh BE +BEi c *
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5.2.24 xBEn c c BE vx BE A vVxBE c c BDBE xBEn BEA MA x-nx BE A BE< J {F
Sxc xc Si + iBE xBEn x nx BE xi BEx A xji BEx BE | n BEh vi c c * {c
BEh c BE M BE xBEn c x nx BEx ci c K { Oh Fj + inx Vn Oh BEBE
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c BE Mi +ll {Ex BE x ci c + ={BDi il =i{nBE nx BE |i BEi c < |BE
BE BE | BE BEi c + cM xc i c *
5.2.25 il{, BEvx BE =i{k + |M nx BE v xBEn BE |lBE ci BE nJi cA BE< n BE{
xc c BE xBEn c BE < |BE Fi BE VA BE c BExx BE +x{x BE BE |BE |i x BE
c BE BE vx BE =i{k + |M BE BEx BE BE~x c <BE A =SS c BE Jx A c
BE BE U { J {F BE +Si{h Sx BE U] nx +{Fi cM* < v + +vBE BE
K BExx |iv A x V BE +ll BE +iMi BExx BE vx BE =i{k A |c BE BE BEi
c, BE BEA Vx BE +BEi c *
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BExx BE xc c * BE BE x i <BE A {] BEx +{Fi c x c BE< {K]BEh nx +{Fi c <
|BE BE Z c c BE BE ix BExx BE vi BEx { S BE V BDBE +vx 2011, i
V BE +vx, 1934, {E i nb ci ABE K xxi ={ xBEn Jx + = ABE lx
n lx Vx BE xi BEx BE =q ABEn x BExx BE +vxi BE VA * < xV |M
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c BDBE < {{i J {F M ci c il c BE vx BE =i{k BE A ABE ciic ci c* c <BE
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iBE nBE ciici BE V BEi c* { VMi BE <BD]xBE +ih BE v ={v cx BE BEh c nJ V
BEi c BE c =kni BE of BEx il J Miv BE ciici BEx BE |i ci n ABE c*
< U { ci ci{h | {c c BEA V c c Vx SBE + bb b{D] BE +v BE Uc cx P]BE
ix cx BEx 01 +|, 2012 c* c xMA <x]] ABD] BE U] BE ciici BEM * b] A #Eb]
BEb BE u < - vi V {2 u BEA MA Mix A BEb BE |M BE Mi BE + BE BE BEi
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ABE i xiMi BE{ BE { S BE V BEi c*
2

{ i P BEb Mix x]BE c V i Mix xM (Ax{+<) u l{i B E V c c*

52

52

+M BE i
J 5 |BEiBE vx BE Jxx A {n +]x BE +vBE
5.2.28 Jx, VM, , V A {BD] ci |BEiBE vx { n BE c BExi =xBE BE +]x il ={M
+{F BEi c BE BE BE JVx BE BE VBEK BE k Mix BE lx { xV {] BE {n +vBE
ni c* < |#E BE A {ni A BE =kni il ={BDi +xKh ixj v BE +BEi c, VBE +
Fj +v +i#Eh BE |i nx ci c VBE =xBE +ivBE V ci n { +]x +] BE +vh
ni c* <A {BE v BE +BEi c VBE A V A BExp BE S x A ci +{Fi c *
5.2.29 |BEiBE ABE x xi vx BE {n A BE +]x BE xSi BEx BE =q {BE x
BE, ij xBE BE { +xnJ A BEi xh BE A BE{ BE xBDi K { JxV A
x V i BE A vx BE { x V BEi c *
J -6 <BD] {
5.2.30 VBE <BD] { {U BEU nBE BE nx {x { v cA c, =xcx xBE u x< Sxi
BE x BEi nJ c V n x {j { +vi Sx BE v c{E A BEx |ixvi
x BE BE +g BE v x BE |M c * <x BEg BE v x BE
BE v < +v n i VAM {xi < Fj +xBE lx Vc Vx + v BE Vi c*
5.2.31 i V BE x BE < xnb BE BExx BE {c c of BE n c * < v Z c
c BE c <x xnb BE Ji BExx A ABE BDi u J Vx Ji BE i BEx BE l u
ABE c J J Vx Ji BE J il xx xx x Ji Jx BE A ABE c {i BE |M BEx
BE v iBEi ix V Z BE BE< +x{x BE BEi c BE< xnb BE Ji |ix =BE
{Ex BE A k lx u Si +x{x BE xSi BEx nn BEM * BE A i V BE BE
A ci xBE {J i BEx BE A SBE BEx BDi/lx BE r iV BE< BEx BE
+BEi c*
5.2.32 V c A b ]bM xi |{i ]BE ABDSV BE c Jn {EJi BEx BE n{M BE BEx,
+BE BExx + vx BEx BE +BEi V c c cx BE A c |{i cx
BE |i Vi BEx BE A +xi nx BE A c A ={ A c BE n{M BE] {n BEM
+ BE vx BE =i{k ci{h BE BE n BEM*
J-7 BE vx BE =i{k BE A xMi +Sx BE n{M
5.2.33 BE Sx BE A xMi +Sx BE n{M BE xx iBE BE < {i +v {c SS
BE V SBE c c c BEcx {{i cM BE +ivBE {ni xx A Sx BE x BE vVxBE xx BE A
i BE u BEA MA | BE + +vBE BEA Vx BE +BEi c * xM u i c BEA V c {Kh
BE ABE b] +v xx + =xBE u +ii xv BE vi A |BEi Zx BE A =xBE |M A +OM
{BE BE Kh BE BEx BE +BEi c * i k +Sx ABEBE BE +] A BExb BE k +Sx
ABEBE BE +x{ i k |h BE v +iK] xv +i { {] (i k +Sx BE {]
Vx BE x) |{i BEx BE A BExx u +vBE i x VA *
J- 8 M BE M~x A cBEi Fj
5.2.34 M BE A cBEi M~x BE xx BExx BE +iMi +xBE VBEK A xBE |vBE |{i c
* =xBE + xx i BE ici xV i BE l+ BE ix BEvx BE xx c BE +vvx
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c V =BDi BE |i#E +x c BEi c il < |BE < V {BE ci BE n c M BE
V BEi c *
5.2.35 ix BE BE AV BE { M BE M~x BE {h b] xc c * BExp |iF BE b BE
{ < Fj BE b] c, n AV VBE AASA, <+< +n BE { Sx c BEi c *

53

BE vx { i {j
c Z n M c BE b] ABE BExpBEi AV BE BE xvi BE BEi c VBE { =BE l |iBE
M BE M~x BE {VBEi BE Vx +{Fi cM + ABExl J +]i BE VAM * < +Ux
Miv BE Fj BE i n{M BE vx Ji cA BE u A MA xh BE n BE VAM * <
M BE M~x Fj xvh i, V ABE +ij xBE c, u Z nA MA c Vxc BE BE Vx
ScA + cxnBE, +BE (U]) BE BE BE VxBDi, +Sx + Fi xh BE +x ={BDi { o
x Vx +BE c *
5.2.36 cBE Fj BE< xnb BE xx A |ix BE V A BExp BE nx u o BE V BEi
c * < v BE {c BE A il A Ji BE nMv c BE v |vBE BE vx x
BEA Vx BE A Vn xi BE V BEi c*
M.
BEM x xBE BE Vx
5.2.37 SBE x i BE n + x c +x{x BE c Mi BE x BE V BEi c +i: BE vx BE Vx
ci BEi{ |icx c c cM V BE ABE BEM x xBE u c x] V BEi c V BE
xBE S A BExx BE +{Sx il +xx{x BE BE r ABE xicx BE { BE xAM* xBE
BE hxi BE S i lx nx BE BEh c xc c BE c { hxi BE ci{h c BE c <A
BDBE c { =q BE +M-{U BE BEi c* =nch BE i {, c Mi BE l Vi xBE
+xi{nBE i c BEi c BDBE c BE =SS Mi BE BEh +x{x BE J{E xicx BE vx BE Vx
BE J{E xicx BE cicx BE nM* < |BE n +lBE Miv |iv A +v BE l BE n ci
>S cM i +{Sx A +x{x ci {h =SS |icx BE l BEx ci xBE BE V i BE +{F cM
= c BEx +ii BE~x cM* <BE +iBDi, M +lnb +l nb { +vi xBE BE +ii =SS i
|icx BE + BEi BEi c il x]-BEM c {hi c BEi c VBE A x]M, {Fh, xMx
A n BE +iBDi i +{Fi cM + <x BE BEh c Mi il +{Sx A +x{x ci |icx
i cM*
5.2.38 c BEBE BE V] +iBE c c VBE l BEM xBE BE Vx BE Vn x c x]M
AV BE x]x c* +ll BE pi Mi x A BE cx BE il Sx |tMBE A x]BEM c c
BE BE l iBExBE Sxi + V] xi V c c* <x Sxi BE x < M BE xxJi
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M.1
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5.2.39 +vxBE |x A VS BE Mi +BEb BE ABEj BEx, +M-+M BExx A xx BE ici +M+M i =BE BEi A Si Och il =BE ABE cBE K] b] ABEBEh BEx { +{x
vx BExpi BEx ScA V ABE +l{h Sx Vi ci c, VBE |M vi V AV u =xBE |Vx
ci BE<-M +Sx BE { BE V BE* < c xSi c BEM BE =xBE BE BExpi il =q{h c
VBE u c xSi BE V BEM BE VS BE +{SBE BE BE VA + BExx A xx BE +x{x
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vx BE BE xnx ci +{ cM{BE BE BE c c* c c BE vx BE BEUBE |J +M+M BE AV u VS BE =k +{ cM u { BE M* il{, xx AV BE BE{] A
b] BE + ABEBEi BEx BE +BEi c iBE n c | BEx S V BE il BE vx x]x
BE ABE BEM hxi jr BE V BE*
5.2.40 +M-+M AV BE |h A M~x BE ABEBEi BEx BE | {c c BEA V c c* +M-+M
AV BEni+ BE x-nx BE xMx ci +{x BE b] <i i c* =nch BE A, +BE M
x |iBE BEni BE ABE {x il i { BE BE]x BEni+ BE, V i { BE BE]x BE =kn c, ABE BE
BE]i A Och Ji J (]x) +]i BE c+ c* +BE M BE b] {x A ]x { +vi c* BEni+
u +{x BE ni BE +v { xx |BE BE h + {] BE n BEx +{Fi c V BE + BE h
+ vx BE h, BE J-{F {], +iK] c BE h, i { BE]i BEA MA BE (]bA)
54
54

+M BE i
h, +iK] |Kh + r =t BE l +iK] c, BE J {F {] + +iK] c
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c K F BE A BE Sx BEi c* hxi b] BE |M BE v i SBEBEi+
BE {i Mx BE A Fi BE + o BEx BE | cx ScA*
5.2.41 +x BE AV u x |h A b] BE +xFh BE V c c* =nch BE A BE
BDiMi Ji BE +xFh BEi c il BEni+ BE |iBE c BE Sx Ji c* BE A =i{n
BE M BE { xi, +i A xh vi SxA ci c* <x M A AV BE { ={v
Sx BE iBE BE +v { ABEBEi BEx BE +BEi ci c* i BE BEni +v il |iBE
M/ AV BE { ={v b] BE nJi cA c ABE iBE Sxi c* <BE A ABE x BEni
+Sxi A xx AV BE |h BE iBE x VBEi BE Vi c* ABEBEh BE BEn BE
A b] BE xi { +{b] BEx il b] BE n{M BE r F{ BE Vi c*
5.2.42 BE vx BE Vx, M A +i/S i i { < x BE Vi c* ABEBEh BExx
|vx, |h, M~x BE v il +x{SBE i { cx ScA* i BE x xi | v BE
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={ BE =nch c* < i BE Vxi c BE BE vx BE Vx BE ABE |J i J #E c* =i{n BE,
#EBE il +BE V xx BE Sx BE A BEni+ u <x J #E BE Sx n Vi c* ]
BE +i , <x{] { b] BE #Eb] BE n i BE V BEi c V = { ] BE Mix BE M c*
< |BE, c J #E BE ciici BEi c* {U |h BE BE Mix V |l #E BE xn {
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ci {]M xSi ci c il BE vx BE Vx BE xc i c* VA] BE +i BE vx x{]x
xx AV BE | BE ABEBEh ABE |J BEn cM *
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c* <x +BEh BE { ={v VxBDi vx BE BE BE Mi =xxx A =xBE BEFj BE k c
BE + =xJ BE Vx BE +BEi c*
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5.2.44 SBE V Oc |iF BE BE Mnx c c +i: c xSi BEx BE A |iF BE |x BE o
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n ={v b] b c il Ji +vi BE cx BE BEh < Si +b] ] i BEx BE
x c V +{Sx BE r BDi xv {n BE BEi c il +{SBE BE {BEx A n + n xx
{ J BE vx BE JVx ci BE BEi c* < BE< ={ c V < BExi BE +xx +M x BEi
c V xS Z M c*
5.2.45 BE vx BE {i Mx |iF BE |x BE |J BE xx c* < M ixi BEBE BE Si {
VVi cx BE Vi c V +{x BE x BE* + BE h BE F BEx = vx BE =VM BEx BE
ci{h |#E c V BE BE BE Mix S c c* il{, +{SBE BE r Si F ABEj BEBE =xc +Vi BEx
ci BE |x BE BEi u < li BE Vx BE +BEi c* < F BE |{i BE A BE{E Fi xh BE
BE Vx BE +BEi cM BDBE +{vBE VS BE +{FA F BE +{F+ BE +M c* n +{vBE
VS xn BE Si |Fh, +Sx, BDi A vx |nx BE Vi c i c BE +{Sx A BE vx BE r
ABE ci BEM xBE c BEi c*

55

BE vx { i {j
5.2.46 ci BEni <BE< BE{] BE nJ c c VxBE ={li BE< +lx { c* c BE ci
BEni+ BE BE F ci{h BE xi c* A] BE BEiBEi BE ABE ci{h {c c +BE il =i{n
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BEx nn i c* n +BE, BE A =i{n BE M BE +b] S#E BE Ji BE n VA i A]
+vBE BEM x BEi c* {Ec ix AV A] BE UjU c* {E , ABE c xx JBEh
+v BE F BEi c* c xvi BE ABE c F A VS BE n BE BE BEi c* <BE +
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Vi c* BES A +vBE BE <x BEni+ u BEi =t vx +Vx {D] BE |Fh nA
Vx BE Vi c* BE{] Px BE J {iBE +i { <+{ {D] { +xFi BE Vi c* BE +{Sx
BE i{x + JV BE A < K BE BE Vi c* VA] BE +i BE l ] A] BE UjU
+ BEi c V c +vBE BEM c VAM*
5.2.47 r =t V +iK] +ih Mi BEx BE {i MBE BE vx BE {i Mx +iK] BEvx
xn x ci{h BE +n BE c* c c +iK] BEvx xn x A BE< +ih BE {i M c il =x
+ih BE BE BE +vx c * {E xn BE ={v VxBDi A |tMBE v BE Vi c*
5.2.48 +BE +vx, 1961 BE |vx BE ici K M~x BE A +BE c BE +vBE BE +ih BE
KBE Sx h (A++) BE v {] BE* M BE ci{h Sx |{i c< c V KBE Sx h
BE v nMv {] x BE M< + +xiOi c* <x BE +vJ c BE { v {x xc c* Kh
{i Si c BE ci BE{x x +BE h nJ xc BE c t{ Vxi c il A i
{ BE BE]i BE M< c* < |BE BE Kh {i Si c BE t{ A +BE M ={v c V BE =VM
BE BEi c Vc h nJ xc BE M< c t{ A l+ BE Mi K BE nx + |{i c c c, {{i VxBDi
x cx BE BEh Si BE< BE-BE vi c BEi c*
5.2.49 +vxBE BE |x ] b A BE ci BE nJi cA gBDi BE BE BE { BEx ci V c + l
c l ix b] BE qVx ]bA x]M |h + <BE BEx |#E BE Vi xx V c* BExp
|BEh BExp ( { ) BE iV {, V BE {c c BE BE c c + lBE +BE ]x BE v-v nJx
M M c, BExp |BEh BExp =n c BE b ] A BE BE nJx MM* V ] b A BE x]M
+ +SU fM BE BEM* V + +vBE +BE BE <BE_ BE BEM + +lBE li BE + +vBE J{F c BEM, < BE +{Sx BE il {]M x BE M +x{x BE ci cn iBE BE V BEi c*
5.2.50 +V BE iJ iBE, 11 BE +vBE M BE {x ({x) V c M c VBE BE 3.5 BE M x +BE
]x c* < |BE Vx l+ M BE {x +]i BE M c =xBE J + +BE h nJ BEx
BE BE]iBEi+ BE J ci +i c* k v n l< i x < +i BE + vx
c + =Si BE< BEx BE A M BE c n c* < |BE BE BE< BE A BES BE Vi c BDBE
{ Ax Ax BE |vx BE #Exx BE BE Mi S c c + <xBE ri{BE BEx BE V c c*
5.2.51 < |BE, < |h MM 3 BE +< Sx+ BE +{b BE V SBE c V BEni+ BE
k +BE xci BE M c* <x +BE BE{E J =x BE c V BEni l+ x {x BE VxBE
xc n c* A +BE BE BE{] |h BE ={M BEBE BEi {BE vi BE Vx BE Vi ci c V lBE
VxBE + BEc M +Sx |{i BE V BE* <BE A +ivxBE |h BE l-l +xi BE< BE
Vx BE +BEi c* nx BE A +vBE gBDi + {{i KYi BE Vi c* {{i |Fi gBDi ={v
BE Vx M BE BE BEi nx nx i SMx r c BEi c*
5.2.52 M BE b] <xM Fi BE + +vBE Vi x Vx BE +BEi c il < VJ Kh ={BEh
M Vx V c* xx i ini +x +BE BE BEh, + < BE BE x+ xc { BE V
BEi c + <BE A +Sx {D]{ i BEx V c* ABE VJ |vx xn BE l{x BEx V c*
56
56

+M BE i
M.3 +Vx ij BE o BEx
5.2.53 BE-BE BEni BE +{Sx BE ABE {BEi VJ =~x BE <SU J BEi c + < hVBE
VJ BE { xSi BE BEi c * A {BEi VJ i cA | +Vx u + +vBE |
M xBE c BEi c * +BE +vx, 1961 +{vBE +Vx BE ii |vx BE M c* =nch {
n BE< BEni VxZBE BE BE V +l nb BE +{Sx BEi c + n +{Si BE BE 100,000 {
+vBE c i = 6 c BE i K iBE BE BE~ BE + nb c BEi c* <BE + + BE< |BE
BE +{v BE , V BE Mi h nx BE +n BE BE cx, +n +Vx BEx BE |vx
c* n BE< +{v BE BE{x u BE Vi c i Sc c i c n, i A +{v BE BEi Vix
BDi { | ci c BE < BE{x BE c BE |i =kn ~c VM + =xBE +{v x VM
il =x{ +Vx S VM* cBE |vx SBE vBE { c, +i: i BE BE +{vBE
+Vx BE li c* BEU c , BE |vBE BE +{Sx BE nKr BE n c +Vx Si
c +i: c - + nx xc c {i c* ABE K +Vx M BE x cx + il =>
|#E BE BEh c li + V] c Vi c*
5.2.54 BE x c c BE< viBE BEn =~ c* ABE +{vBE VS xn BE M~x BE M c V BE +BE
+vx BE S +x +{v vi BE BEi c* c BE +{Sx BE +{vBE +Vx BE BE
nJx BE BE K] BE BE { BE BEM* k +vx, 2012 +BE +vx BE +iMi +{v BE ]
BE A K x BE M~x BE |vx c* BE BE K] vx Jx VV BE BE ii xih BE
A K x BE +vFi BEx BE A xBDi BE V BEi c* <BE +, k vBE, 2012 xx +{v
BE +iMi xvi +vBEi nb BE ] BE BEh BE A ix K P]BE n K BE n M c* n K +vBE
+vBEi nb +{v ] BE |#E BE +vx c V n K BE nb +{v BE ix +vBE v
c, V x BE |#E BE +vx c V BE +vBE i c + < |BE ] Vn cM* k +vx, 2012 x
BE F BE |vBE BE |ixvi ci K BE +VBE BE xBDi BE |vx c*
M.4
Sx BE +nx-|nx r
5.2.55 BEi i + K] +l-l+ BE =nBEh il n x/n x { xjh c]x/U]
nx BE l-l -{ cx x-nx BE< Mx i c< c V BE +{Sx + = S BE {o
P V c BEi BEni ix +vBE {BE c M c* VBE BEni +iK] i { BEi ci c,
BE |x vi xvBE Fj iBE c i ci c +i: BEni+ u +{xA MA BE +{Sx/S x{]x
ci BE |x BE ABE n x +niBE c Vi c* BE +iK] cM BE ABE J P]BE n
BE S nc BEvx {c Zi (b ] A A) il BE Sx x Zi (] +< < A) BE v Sx
+nx |nx ci ABE ij + Sx BE x ci ABE c{F Ji l c*
5.2.56 +BE M BE +vBE Sx |{i BEx ci ={BDi BExx fS BE |M BE{] gJ BE xx i
BE i, {Ex niV il =xBE +xi +tix VxBE l BE Mi cA il ]] BE BE
+x i, J v BEb il h, BEM Sx il BE h BE v Sx n FjvBE |{i
BEx ci BE BEi c*
5.2.57 <BE l c c BE +vBE BE S Sx x x] BE BE ii{i |M ci Fi xh +{Fi
c* ={BDi BE vi BEi cA Sx BE x { ABE x+ i BE V c c* <BE +iBDi BDBE
n |x BE l Sx BE x {{i i cM* +i: b] BE n BE il BE +xvx |M
ABE (< + +<) BE{]BEi Sx +nx-|nx ci ABE ABEBE Vi BE V c c, V n xnBE i il +
S i +vBE ixi cM* c <++< ABEBE +x n +{x< =iBEK] c BE +v { bV<x BE M
c il < <x >b x il +>]->b x BE {BE b] c il =SS i F + +x n BE
F |vBE BE l <BD]xBE x BE v c* < <++< ABEBE BE +BE M il +x +xKh
+BEh BE l {h { ABEBEi cx +{Fi c* <BE xx V BE Sx BE x, BE Och
ci, n BE VS l-l BE {Fh + niV BE ci |xBE ci |{i BEx BE A
|M BE V BEi c* < <++< ABEBE BE +x n BE |h BE l ABEBEi BEx BE Vx c* < Sx
+nx |nx cx BE BE BEx nn M*

57

BE vx { i {j
M.5 n +BE BE ABEBE
5.2.58 Sx BE +nx |nx, +ih il -{ BE n { BE BE Fj +iK] cM xx BE
A n +BE ABEBE BE b]AA; +iK] BE BE BEh =i{xx BE x{]x, lxih ]BD cx il
+cM |x BE l BE Sx x Zi ii{i x il BE Och {{BE ci il Sx
x Qi x xx ci J MA c* <BE +iBDi +{ { ci |#E BE xx il vi
n BE xx BE l-l <x n BE xnBE {BE xA Jx ci BEM* <x ABEBE BE Q BEiBE
xx il BE il BE vx vi Sx BE +nx |nx BE =xBE { ={M +{Fi c*
5.2.59 +< ] + BE A +M BE M, BE {{BE |xBE ci ii: +v { n n
BE F |vBE BE l x BE BE c V Sx BE +nx |nx, BE Och ci, ABE l BE {Fh,
n BE {Fh niV c* F |vBE BE {{BE BE |#E+ A +O xvh BE BE +xiMi
BE vx BE A ci BEM*
M.6
+iK] S { BEA Vx |
5.2.60 i u {ni il xx FjvBE BE S cM x BE BE xi =~A Jx BE +{F c*
<x BEU Sx il Mi Sx BE i: +nx |nx n- Sx, l i BE {VBEh, {F
={ +n BE ] BD c*
M.7 +iK] BEvx il +ih
5.2.61 +xiK] BEvx A +xih xvh BE vx BE Sxi BE BEx BE A il BE Och r nx BE A
x BExp xn Fj c* { +v +xiK] BEvx il +xih xvh BE BE {F { BEU |BE b BEBE cx
+xih xvh A +xiK] BEvx c BE | BE +vBE A ci{h |i{E BE iV BE c il <BE u
|x BE +vBE BEM xx BE +BEi { |BE b c* BE x k K 2012-13 +O xvh Zi
(A{A) x BE Vx c* A { A A Zi c VBE u BE +iK] Zi BE ciih +O {
xvi BE VAM* V x BE +O { { BE Mi xvh S xSi c BEM BE
i li +l i BE l BEx c K] =t ci BE xSii xSi cM* c{F { BE n BE VS BE BE BE x il {V xBE, BE +{Sx il BE vx BE Vx il lxih {{i
+ BE n{M BE BEx BE +BEi c*
M. 8 BE +g BE VA fS BE | xjh
5.2.62 i x BE {c BE A cBE BE{x BE gJ+ BE ABE V]i lx Vi BEBE BE +g
BE v c BE xh BE r Mi oK]BEh +{x c * i BE |x BE n c oK]BEh c c
BE n xBE BE i +{x + { i i +l +{x x n BE +n BEx ScA + A
M BE {c Sx+ BE |M BEBE nx n BE Sx BE | xc BEx ScA* k vBE 2012
v ={ + x +{Sxv x BE +ix A Sx BE |i +BE +v Vi BE BEi c +
BE +{Sx BE A < S BE i BE xn BE BEi c *
M-9 +|iF BE |x BE o BEx
5.2.63 +|iF BE |x {U n nBE BE nx v cA c <x +vBE +xiK] { {
BE BE BDiMi xx vi c il c BE <xcx +lBE r +|iF { Mnx n c* +|iF
BE BE Fj +x ci{h {ix BE BE +i c V + BExp BE BE V Och ci{h {
Mnx n c c * +iK] { =nBEh A ]{E BE BE BEx BE vx BE {n cx BE BE |ici
BEi c BExi < { ic {i xc BEi c * xi BE < {F BE vi BEx ScA A BE |x
BE oBEh A +|iF BE BE +{Sx BE |i | +vBE BE Vx <BE vx BE VAM *
5.2.64 +|iF BE |x n BE J Fj b] |#Exx Fi BE Vx A +vBE b] Och c V +x
b] BE l ABEBEi BE V BEi c il BE +{SBE BE {cSx A =xBE r BEc + BEx |h
BE nxi BE BE< Mh BEx ci BE BEi c *
5.2.65 =nch BE { { A A BE BE BEx BE A xi A x{ +i b] BE S x x cx
BE VS BE A lMi l cx ScA V BE +BE BE BE ]b ]x{ ] (b A
+ ] ] A )BE A b] Kh A +xvx u BE M * i BE BE < BE +x{ { {ni
58
58

+M BE i
<BE< (] ] ) l{i BEx ScA VBE A Si BExx {J M BE VA * tx BE cM
BE |: VSvx BDiMi {{ |xBE ci ={v BEi c <x BE +i + xi BE
+v x( ASA Ax) BE ii |h BE x BE A lMi l cx ScA < |BE BE lA
i { BE ( { ] A) A BDi { BE (A{E ] A) BE A x< Vx ScA *
M-10 A{E+<-+<Axb BE o xx
5.2.66 k +Sx ABEBE BE + ofBEh J vx BE =i{k A <BE xx BExx A M BExx
#EBE{ |M BE r of +vBE xx BE A {h hxi BE ABE ci{h M cM * i k +Sx
ABEBE x {c c vx vx A = vi +{v x BE A x k Sx BE Oci BEx, Ki
BEx A |i BEx BE A =tM BE i i A Si iBExBE BE +{xx BE A {Exx] {Vx (k
+Sx x]BE) | BE n c * {Vx {Exx] i k +Sx ABEBE BE k Sx BE Och Kh A
|i BEx BE BE BEi A |i BE +iPBE AM * {E, 2010 |h ABEBEi BEx
BE l ABE n { ciF BEA MA A x< iBExBE +Sx BE k K 2011-12 BE +i iBE i c Vx
+{Fi c* A | BE + +vBE Vx BE +BEi cM *
5.2.67 i BE AAx (+< A) , BE +{E <b A i k +Sx ABEBE BE |ixv BE BEBE
c u 88 {iBE SBE BE BEi BEx A {cSx BEx k #EBE{ BE {Fh ABE ci{h
BE c c * {iBEA Vxc Sx nx l+ A xBE BE l Z BE Vx c ix
Six nx BE A BExi BEx BE |#E c *
M-11 <+< BE ofBEh
5.2.68 <+< vi AVx +Sx A Sx BE | x, Kh A |i BEx BE +{x BE BE
| { BEx BE A Sx |tMBE Fi+ A x]BE BE =xxi BEx BE +BEi c* +lBE +Sx {Kn
VBE +vFi xx k j x BE l =BE ~BE +lBE +Sx BE Fj Fi xh BE A cKBE
+lBE +Sx t l{i BEx BE xh M lx BE l{i BEx BE A BEn =~ V c c A
=BE {~#E xvi BE V c c *
M-12 +x lx BE of BEx
5.2.69 V +Sx xn A |ix xn BE + o BE V BEi c V BE xx xMx
AV BE xBE BE ci{h BE x BE* BEBE BE Fi xx, +tix iBExBE BE |M A
b] +v BE ABEBEi |M = |{i BEx BE A ci{h ={ cM *
M-13 i BE +xn BEvx BE =i{k BE BEx BE A +x ={
5.2.70 M A +nix BE +{Sx BE +{v BE { xx BE +BEi c A +nix BE +{Sx BE |i |
+vBE ={v BEx BE A Ji k |x A +lnb {h BE BExi BEx BE +BEi c * +BE
M +Vx ij BE Vi BE Vx BE +BEi c, il |iF BE BExx A |#E+ BE BEi BEA Vx
BE +BEi c * +Vx BExx c BE |h BE {xF A Mc F BE#E ci +Vx
|vx BE BExi BEx BE A ABE | ij x Fj c V vx nx BE +BEi c * +BE M x
<x n+ {c c BE< BE n c *
5.2.71 Sx BE ABEjBEh A {] BEx BE A |#E+ A BExx Vx n A +iK] i nx i {F
BE Sx c, BE A A =BE | ={M BE {x: nx BE +BEi c * Sx BE i{x BE ij BE
Vi BEx BE +BEi c * ABEji BE M< {BE Sx BE | b] BE c lx { Jx BE +BEi c V
BE M |BE]x A BE +{Sx BE i BE {iBE Sxci BE V BEi c il BE n BE x BE
A iiBE BE< BE V BE A M A +nix BE SBEBEi+ BE +Vi BE V BE *
5.2.72 K]S, BE vJv +iBE k {Kh vxvx, {V / AAA Vx+ BEM/k vJv +v ^/
] <in BE M x{]x BE A BDi BEn (V ] A{E) | BE +{xx BE +BEi c * A
BDi BEn vi AV BE x BEi c V BExx BE =Px vi AV xii
BE BEi c *

59

BE vx { i {j
5.2.73 BE vx BE =i{k A xjh BE KBE x{]x BE A BEA Vx | +BE M BE {{i
vx n Vx BE +BEi c * =x Fj V +xiK] BEvx, +ih , +{vBE VS Sx BE
x A = BE< +n V =x Fj c Vx x BDi, |Fh, iBExBE +n BE x{ +BEi
cM VBE A {{i V] +]x +{Fi c *
P- lxBE ={
P-1 VxVMBEi BE xh A BE lx
5.2.74 |VijBE { BE BE VxiBE <SUBDi A xh |: M BE M A =xBE +vh BE BE ci
c c ci{h c BE xMBE BE BE hxi BE { c J Vi c il c {j ABE ={ c V BE
x < v K { +{x c * M BE c Z Vx BE +BEi c BE BE BE vx BE
BE nJi c il = x{]x A = xji BEx BE Vx xi c* < i BE +BEi c BE BE +x{x
BE A BEvx BE KBE BE Vxi +vBE n + S- | BEA VA * A BEi
KhV >{ =~x ScA il <xn <BE {h + < i { BE xji BE V BEi c
<BE {BE Z i BEx BE | BE Vx ScA * c i BE u Z Vx BE +BEi c
BE V |vBE BE { SiBEBE BDi xc c* V c BE SV BE |{i BE BE VBE c <SU BEi
c |{i BEx BE A = xni BE Vi c *
P-2 J {FBE BE Vn BE x
5.2.75 +xBE BEi n xx i J {FBE BE +x { Vnc xc c VBE {h{ <
ci{h {F BE - BE +BE Vi c c BE BE + Mi xM |x Vx c iBE BE |iK]i
{E c xBE |vBE xi { {BE Vi c Vc J {FBE P =Px + c iBE
BE +ivBE Mi x{h BE <Mi BEx {E ci c* Si | |vx BE + J {FBE <x SBE BE
A n BE c Vn ~c Vi c * < BE ABE +x {F c iBE c V {E < xx Vn
BE ih A |Si +{Sx BE < ih J {FBE BE Sx BEi c * SBE +xi J {FBE BE
Six n BEi c + c < |iMi BE S =xxi xc BE BEi <x ci +xBE i { cM
BEx A Zi BEx BE A |: <SUBE ci c * {h{ ABE ci{h xBE ={BEh ii: {BE +x{x
BE |i +{x Mnx BE BE BE U ni c * K +BEi cM BE J {FBE A xx +x
BE BE BE BEBE A xx xx {F BE nJ VA V BE {E u BE M< PKh+ A h {j
BE VSi c il xSi BE VA BE A BE A Si F ={ A {{i Vnc c *
P-3 c + A Mc BE F
5.2.76 i BExx Sx nx /c + BE {{i F nx l xc c x c BE M BE {
| Mc F BE#E c * {h{ x Sx x xc + c c A Mc i ={li xc ci
+{x i BE Vi c VBE {h{ +Vx M U] Vi c * BExp |iF BE b +{vBE
VS xn x M c, V A BE#E Sx BE +vBE |{i c* inx Mc F BExx BE ABE BE{
x V BEi c * ii{Si BExx |ix AV u Mc F BE#E BExi BE Vx ScA *
P-4 +xiK] | Vx A +xiK] S BE |M BEx BE +BEi c:
5.2.77 BE Vc nBEi ij c BE< n +{x ci BE |iBE { |i BEA x ABEi{E
={ xc BE BEi c +i: A {o +xiK] | Vx A n BE +xn BE vx BE =i{k BE BEx
Fi n hxi BE |{i BEx BE A +xiK] S BE |M BE +ivBE +BEi c *
5.2.78 i x V 20 BE {c J x BE +{Sx vi Sxi+ A BE +{Sx BE Mi K
vi +BE Sx |{i BEx BE~x< BE =~ l * BEU n/FjvBE +vBE BEi A BE n
BE {i BE vJv A BE +{Sx BE S n BEi c * =xBE A VBE BE vJv +{v c : BE +{Sx
+{v xc c* n +xiK] cM il BE +{Sx BE Sx BE +nx-|nx BEx x BE ni c * +vh
c +i BE +{Sx BE |Vx BE A V i BEi n +{v BE { x Vi c vx BE VxZBE
U{x ci BEi c il Sx BE | +nx-|nx BE BEi c * BE vJV Vxcx n BE c +{x xv
J c =x BE {i Mx BE +vBE BE | nn BE A < n BE c] Vx BE +BEi c *
60
60

+M BE i
5.2.79 i Sx BE i: x BE xBE xx BE A V-20 ci xx +xiK] S { #E { BEi
BE c c * ix n { Sx BE i: x BE A BE< vi xc c * il{, c +BE c BE Sx
BE i: x BE n VA SBE c BE Sx BE x BE =k { c V BE SUBE +x{x BE
|ici BEi c il BE +{Sx BE BE BE BEi c * i x V-20 n +xv BE c BE =xc +{x S
Sx BE i: x BE | BE nx ScA il A BEx BE A +x n BE +ji BE BEi c il |ici
BE BEi c *
5.2.80 J {F xBE +ivBE {ni BE |i ci{h Mnx BE BEi c il BE vx BE =i{k BE r
xBE BE o BEx cBE c BEi c * <A V-20 n BE V-20 j BE x PKh BE nx <BE u
BEi BE M< =SS Mhk BE JBEx xBE BE ABE ] { Mi V nx ScA * V-20 n BE
K { n k {]M xBE BE S BE lx A BExx BEx ScA V |iBE cK] BE{x
BE Vc c BE BEi c +{x Mi ih V =BE k xK{nx, #E, Jn g Mi, k Mi +
Mix v { BE , BE | + c ci {] BEx BE vi c *
P- 5 Mi BExx A x v BE +BEi
5.2.81 x BE A BExx {J BE o xx BE +BEi c V ih <x BExx BE M BE
Vx c =xBE {ixi BE BEh tx ih +{x BExx A i BE | xx BE A =xc vi
BEx BE iiBE +BEi c * VBE BExp BEvx BExx BE Fj A | S c A ci +x BExx c
V BE |iFi: +|iFi: BE vx BE =i{k V c Vxc vi BE Vx c + +vBE | x Vx
c * <x BEU n BE |BEi c V BE Sx BE +vBE +vx V BE xMBE BE +vBE |nx BEx
BE ABE {c c + |h {ni BEi BEx BE {c c * +x v ={ k +{v BEx
BE r +vBE BE Vi BEx c* =nchi: +BE +vx c BE M vx c VBE u +BE
xvh BE {x: Jx BE BE 6 BE 16 BEVx BE |i c V BE n vi
+PKi {{k { BE M V BE *
5.2.82 BE vx BE r | < i iBE xSi xc BE V BEi V iBE < x{]x xBE ij
K]BEi xc BE Vi il +{v BE +Vx iV xc BE Vi + A nb xc n Vi V =nch
BE M c * xx BExx |ix AV BE BExx ci < Vx ScA * k +{v BE K {E]
]BE x BE v +Vi BE Vx ScA * v j BE < BE |lBEi nx ScA A r
iBE { n {E] ]BE x l{i BEx BE l BEx ScA * xBE +vBE BE +lBE +{v
BE iBExBE {F +{Fi Sx ={v BE< Vx ScA *
5.2.83 BE n x{]x BE A ABE BE K] BE +vBEh x V BEi c * c Z n
M c BE +lBE +{v BE +{vBE BEn BE A =SS x x BE K BEi |#E K
+lBE +{v x l{i BEx { S BE BEi c* +lBE BExx BE +iMi xx +{v BE A xx xx
nb ci BEA MA c * +lBE +{v BE A xxi nb xvi BE Vx ScA V BE c ABE xBE x
BE * +x M +lBE +{v BE +x{ c+ nb K]S BE r ABE | xBE ={v BEAM*
P-6 VBE BE o BEx
5.2.84 BEvx BE Ji BE |i < , VBE +lBE A |xBE i { cx c* xiBE i { c t
{~#E /xiBE F A +SU xMBE { + +vBE V nx c * K { BE +{Sx A BEvx BE
< BE K { = Vx ScA * VBE +lBE i { BE xi BE nc{n A l BE ={M
BE ciici BEx, Si BEx nM A ii BE |ici ScA il vx + xvx BE S BE +xi BE
BEx { cx ScA *
5.3 +v +{vBE Miv BEvx BE =i{k BE BEx BE A BExi
5.3.1 +v A +{vBE Miv x { BE vx BE =i{k BE ci{h i c + =xBE BEx BE
BE A =ix c ci{h |lBEi c * SBE Miv BExx A l BE Fj +i c +i: V
BE BE Fj |lBE { +i c * BExp BE BE BE BE BE x +BEi cA c BEc V BEi c BE
<x M BExx Miv BE BEx BE hxi V BE BE #E |iMi +{Fi c < + +vBE ci{h

61

BE vx { i {j
xi c BE <x Fj K] {BE ci x c A VxiBE nBEi+ x <x hxi BE +xh BE
A BE |ir BE c *
BE. M~i +{v
5.3.2 M~i +{v Vc BEc + V BE ci c i = BEx + vx BE Sx ci c VBE {] xc
BE V BEi < |BE BE vx BE xh ci c * A BE vx i vi BE Vi c + = Jr
+ll { Vi c n c V Vi c n BE +xn J Vi c Vc = x {k
x BE Vi c V |BEi i +i ci c * M~i +{v +xBE Fj c BEi c + |: nx
Fj +Si v #EBE{ Vi c * =nch BE { BEvx BE =i{k BE A ABE |{] b BEn
BE M BExx { {BE c]x Mx BE v A +v #EBE{ x V BEi c * <x +{v BE
BEx BE A V BE u BE BE< BEx BE +BEi c *
J. K]S
5.3.3 < , K]S BE n BE { + c J Sxi BE { nJ Vi c + c BE < x{]x BE A {
ic Sxr c * VBE BEBE V K]S BE f ni c + xi BE {BE v + =xBE BExx vi
ABE ii S- < {{ BE BEFj c c, c BEc V BEi c BE K]S BE {i BEx BE A c+
xi BE +BEi c V ci v + =x lx BE BExpBEi Fi xvh Vxc <BE xh BE ni { M
c, nx c *
5.3.4 BE x VxBE |{i vBE BE { l{i BE c * VxBE |{i vBE BE + j + BExp
BE M u VxBE |{i BE xi BEx c * <BE =q {ni xSi BEx, Mx BE l xK{F
A x{h c + |i{r BE f nx + VxBE |{i |#E BEFi + +ll BE f nx c *
5.3.5 c VBE Fj VxA Vx xx BE#E BE +iMi b j VxBE ci c, BEli {
U-BE{] + Fh |i ci c * Oc BE Ji v +ih c xBE BEi c, SBE < U-BE{] V Z~
] +n xh M * VBE | V BE +< b + +lBE ci BEU BD] BEV BE VAM,
n Fj < +M iBE x{]x cM *
5.3.6 BE{ A BEBDi V M~x BE #E: BExp A V Vn Vn l{i BE VA iBE K]S BE
BE Ux-x BEx + nK BE x BE +iMi x BE |#E BE iV BE V BE* BE{ BE v v ={ BEA
MA c il n vBE { S BE V c c * <BE +iBDi, < n +x vBE V +vxx BE A
n i c, c BEci |BE]x il |BE]x BEx BDi BE F vBE , 2010 (c+ vBE)
xBE xBE A Vnc vBE 2010 il xMBE BEi xh vBE, 2010 *
M
+x +{vBE Miv V +ivBE BE vx =i{xx ci c *
5.3.7 ci +v Miv + +{v c VBE BEh +ivBE + ci c VBE < =i{xx BEx Miv BE
+v { BE nJi cA {] xc BE V BEi * <x xBE x], {BE +Kv { + +iBEn c* <x
|iBE BE vx BE =i{nx BE J i c BEi c + =BE xxjh BEx ABE A Sxi c VBE V x BE
c c * <BE A BExp A V BE nx BE AVx BE A BE BE{ BE BEx BE A #E { nvvBE
xi i BEx cM *
5.4
n J MA BE vx BE { x + Sx BE M{xi vi BE A xi
BE
n J MA BE vx BE { x
5.4.1
i BE x i xMBE u n J MA BE vx BE { x BE +{x Sxri nc< c * il{
c ABE A F c BE < BE BE BE ABE {F BE< u |{i xc BE V BEi * <BE A n n BE xx
+ cM BE +BEi c * < F BE |{i BEx BE A, BE A ih BE i BEx + BE i +
xnK] u{F v BE VA A cM BE A vBE |h i BEx BE A V- BE BE c c * b ] A A
+ ] +< < A BE x]BE, V {c +v 4 c<<] BE M c < n ABE J BEn c * il{ <x, b]AA/
]+<<A +|BE] {{k BE { x BE A BE< ={v xc c* BEUBE Vn BExx i ={v c * il{
n li +|BE]i {{k BE { x ci ij BE A BE< +iK] i xc c * < K {
+iK] i BE M n li {{k BE { x { P BExx M BEx BE~x cM* BE ABE +{n
62
62

+M BE i
K]S BE r BDi K] + BE +iMi |vx c Vc n c l{i c Vi c BE +|BE]i {k K]S vx
c, i = Vi BE V BEi c + = { V BEi c * i x 9 <, 2012 BE Ax A BE vi BE
c + < |BE K]S BE , n li {{k BE { x ABE | ={BEh cM *
5.4.2 +v {{k |i{h +vx, 2011 BE n +BDi, 2010 BE {i BE M l V A
VxiBE { =rP]i BDi +l =x r M BE |EVM, BEBE + |i{h BE l BEi c Vc +{ BExx
ci v (A A A ]) BE +iMi +xvBEk V BE V fS BE +{Ei BE BEh BE M +xv BE< {h
xc xBEi* V fS BE +{Ei A ci c Vc +xvBEk V, K] xBE |h BE {h { +l
BE{E +vBE { {i cx +l =BE +x{vi BE BEh A A A ] BE +{F+ BE { xc BE BEi * SBE i
BE xBE |h { ic BE c + ]Vb BE l ABE { ic BEBE A A A ] c, i c < +vx
BE c x BE +BEi xc c *
5.4.3 +BE +vx BE +iMi, BE, nbBE V + +lnb (+{Si BE BE 100 |ii 300 |ii iBE) i M Vi
c V n li +|BE]i {{k BE Sx |{i ci c * +vBEiBE c+|BE]i {{k BE BE 100 BE
+l = +vBE ci c* BE ni (+lnb ci) BE i i {{k BE V BEi c n i
{{k BE ni BE xc BE V BEi, i n n (Vc +|BE]i {{k li c) BE cM V BEi c
n b ] A A BE ci ci ={v c * i BE 82 b ] A A 30 c ={v c (x, ix, x,
bxBE, {b, iBExix, BEWBEix, bx, nFh +|EBE, jxbb + ]M, Vbx, SBEMhV, BDBE,
{iM MhV V, BEMW MhV, Mn, =#Ex, Mb, bx, +x, +<b, iWBEix, BDWM, BEi,
BDBE, =M, WBE il VV)* +x b ] A A < ={v BE BEx BE A BEn =~A V c c *
5.4.4 i x 2 {E, 2012 BE BE {{BE |xBE ci { c{F + BE +xli BE
c + c 1 Vx, 2012 M cM * c + =x n BE ci BE l BEi c V +
BE {F c (i BE =xcx < |BE BE ci { BE< +{k xc J c) + < |BE c <x n vx BE
BEni BE n x BE A BE{E F cM *
5.4.5 S< M< {{k BE (A ] A +) BE c + Ax + b ({BE +Kv A +{v { BDi
K] BE) BE S Mn c V K]S xv BE A Fi lx BE {i BEx BE A +iK] | BE lx
BEi c* <BE A c S< M< {{k BE xh, {i Mx + BE A cBE =kni + BE< ci
BE BE xBE AVx k lx, ] BE ABE l i c * i x ] {c BE l BE r
BEx BE A BEn =~A c *
5.4.6 ={BDi vBE fS BE +xn, i BE = +v vx BE BE A BEn =~ c c V n U{BE
J M c * BE BE b]AA il ]+<<A BE BExx fS BE ii BEx BE +BEi cM BDBE Mi BEU K c
Sx BE BE{E ={M i c c* BE BE A Sx |{i BEx il BE +{SBE BE r Ji +xi BE< BEx BE
A +{x | BE {Ki BEx BE +BEi cM* BE BE +{Sx vx BE { x { ci { BE
i xx c |#E BE cM*
J. SUBE |BE]x VxA + BE
5.4.7 n J MA BE vx BE { x BE A ZA MA BE{ ABE A V BE SUBE |BE]x
c * < BE{ BE BEUBE n (.A.A., .BE., |E, Vx <in) u +{x M c * <x Vx+ +Vx =xBDi
BE { ABE j +BE SUBE |BE]x BE lx { ={v BE M BDBE ABEi V A +lnhb ci BE BE Mix
BE Vx ci c* { , i x SUBE x{]x Vx+ BE BE{ Sx l * n FjvBE Sx |{i BEx BE
A BE |x BE fi c< Fi BE vx Ji cA n U{BE J M BE vx BE Fi ABE A Vx ABE M BE{
c BEi c* il{, <x Vx+ BE A c Vx+ BE Vi BEx BE x+ + {h xiBE BE] BE A
+Sx BE M< c * c BE K x i ix i c +{x vx BE U{ BE Jx BE +{SBE BE
BE |BE BE |iF nx BE r c c VBE A Vx+ JA cA BE V BE BEU cn iBE ci
i c, < {K~ <BE BE ci BE xvi BEA Vx BE +BEi c *
5.4.8 < v BEU Fj h V Vx BE Z BE M c V +BE { c l BEi c
BE n VBEk + x ni c i =xc { x c M * <BE l = { { BE xxi n cM
+ c +ih cx ScA iBE #E BE A xxi BE { |M BE V BE * Vx BE ci{h c

63

BE vx { i {j
c c BE {h BE |iF cx ScA n vBE V BEx BE A +M +i c + VBEk c xc {U Vx
ScA BE = x BE |{i BEc c< c * il{, < v +x xi =q BE |BE {h BE |iF BE q BE
VS BE Vx BE +BEi c*
M. V ]x BE A n BE S BE
5.4.9 BE + ]Wb BE S ABE |xBE ci c< c VBE u BE BE xMBE BE Ji {
]Wb BE BE BE l BE BEx BE +xi c * < v c x] BE VA BE 24 +Mi, 2011 BE
BE + ]Wb x ]Vb {{k BE x u |{i BE M< {VMi + BE v ABE BE
BE { ciF BEA c * c BE n iBE A + { BE u BE Mx BE BE xi c ;
?.

A Ji BE v {{ | V 31 n, 2010 + 31 <, 2013 BE |Si cA l; +

??.

BE |BE BE + { BE |

{{ BE | BE +x BE x { x x BE =nP]x BEA ABE ABEi +nM u BE M V

BEi c ({{k BE BE 19 |ii 34 |ii BE S BE n); +l = +{x Ji BE |BE]x BE +xi
n V BEi c + {E BExx BE +x = { BE M V BEi c + { BE | { 27 |ii ({VMi
+ BE A) + 48 |ii (x + BE A) +i ncbM BE M VAM* c ABE i: V M
BE c * < BE BE 2013 BE +i iBE M cx BE x c * Vx + ]Vb + +] + ]Wb
BE S A c V M BE BEA MA c *
5.4.10 i x {c c ]Wb BE { BE =~ c * il{ i BE BE xi xh x {c Mi
Kh { S BEx cM * c nJ V BEi c BE BE + ]Wb BE S BE V M b
BE Vn +x{ c V {cSx |BE] x BEx BE BEi { V BEx BE +xi ni c * x |BE] BEx BE i
+xi c V BE x VxBE ]Wb {{k c, +{x x SU |BE] BEi c +l V BE BE
|vBE +xxBE { Mi xnb l{i BEx BE n +xv BEi c *
5.4.11 < |BE i BE c xh x cM BE BD < |BE BE BE +{x K] =q { BEM BE Vc i
BE ]Wb =x SBEBEk i x BE {cSx Vx M =xBE u vi {{k { BE BE
l BE BEx BE + BEi c * i BE < +M + BEn =~x {c n BE i
+ c < ci{h q { +M + S BEx ScM *
P.
b]AA/]+<<A BE ici Sx BE M{xi :
5.4.12 BE v ={v u vi c VBE +xiMi Sx |{i BE Vi c* +iK] xBE BE +x b]AA/
]+<<A BE ici +nx-|nx BE M< BE Sx b]AA/]+<<A BE vi M{x Jb u Fi BE Vi c VBE
ici Sx |{i BE M< c * <x b]AA/]+<<A BE M{xi ={v-xi BE BE |Vx BE A Sx BE
|BE]BEh +l |M BE +xi ni c * i <BE b]AA { {x:i BEx +l M{xi Jb BE c] BE xA
b]AA/]+<<A xK{xx BEx BE | BE c c BEi < +vBE {Ei xc c* V BE BEU n BE K]
i BE { BEx BE +vx +x BExx |ix AV BE l Sx BE ]x BE +xi ni c* +x n x M{xi
={v BE { ic xi BEx BE c +xv BE BE BEx <BE BE n c BDBE oxS c c
BEi c BE Sx BE VxBE xc BE Vx ScA V iBE BE BE BE] BE F |ii x c * n x
+vBE BE Fi Jx BE A A M{xi { V ni c, Vxc i xi |nx BE M< c* =nch BE A
n c n c n BE Ji Jx MM 100 i BE Sx |{i BEi c i c i: c r
xc ci BE 100 Ji i xMBE BE n BE cA BE vx BE |ixvi BEi c * A c BEi
c Vc JivBE BE< Ax++< c BEi c VBE <x vx +l V vx BE v i BE BE A
xvh xc BE M c +l c BE V BE< M< vx {c c +BE M BE PKi BE n M< c * BE
VS + BE xvh BE { cx BE n c BE< xSi { BEc BEi c BE n BE Ji V vx i
xMBE BE n BE BE vx BE |ixvi BEi c *
5.4.13 c xSi BEx BE A BE BE xvh BE { cx BE n <x x BE VxBE BEx BE< xc
c+ c, BE x c oK]BEh +{x c BE Vc BE +PKi n {{k BE {i Si c (+PKi n BE
64
64

+M BE i
Ji ci) i BE BE +Vx + BEx BE A {c +{ BE x{]x +l +lnb Mx BE A |iF BEx
BE +BEi xc c * inx, AV] BE BE Ji Jx i BE Vx |vBE |{i Sx
BE +v { BE xvh BE { cx BE ixi n 17 +Vx + BE M l + 17 x +Vx
+ cx { VxBE c MA c * +x Vc +|BE]i n {{k BE {i S c, < |#E BE +x{x
BE Vx c*
5.4.14 <BE +iBDi, i b]AA/]+<<A BE ici |{i Sx BE M{xi BE xA Jx BE A +iK]
vi+ BE +vx c * < n , c n BE { {xF |#E BE +vx c* BE |Vx BE A {ni
+ Sx BE +nx-|nx { { S (M {E) u +{xA V c n BE { | BE +vx
c * i M {E BE { O{ BE ={vF c * { O{ Sl K BE |i n BE BEx
BE c c * Sl K ABE (.3) {K] { F |vBE BE S Sx il {jS BE M{xi BE
+x xi c * M{xi Jb BE BE |BE BE =Px x BE { i BE ]M BE |i BEM
BE c i BE +iK] U BE J BEM + c BEi nM BE i +{x +iK] vi BE |i Sxr
xc c * c K n n x Sx |{i BEx BE c | BE i VJ b nM * < |BE
Vx, |E +l +x n |{i Sx BE < |BE |M A Vx BE +BEi c, BE c i BE
+iK] ni BE +x c il < v BE | BE A Ji =i{xx x c*
5.4.15 < vi ABE +x |x c BE BE Ji Jx i BE x |BE] x BEx BE A |E
BE l BE M< v BE |BE |MBE c * b]AA BE ici n =xBE i ={v Sx BE +nx-|nx BEx BE A
v c n < BE +{Sx BE {i Si c + < i BE BE< x xc c BE Sx BE i BE n c*
< ic, |E i-|E b]AA BE ici i BE l Sx BE +nx-|nx BEx BE A vi BE +vx c n c
i xMBE BE BE Ji BE Sx vi BEi c Vx BE +{Sx BE {i Si c Sc A BE Ji BE
i n li c* <BE +iBDi c +iK] xBE c BE +{iBEk n BE Sx BE +nx-|nx BEx ScA
Sc < =BE BE< P ci x c *
5.5
< niV BE vx, <BE Vx il +v vx BE x BE A hxi BE q BE vi BEx ci
ABE fS l{i BEx BE M | BE M c * + c BE c niV < K { ABE +vBE Si BE
n-n BE A +v |nx BEM * BEBE BE V]i V < BE JBEi BEi c, BE A VxiBE A
lMi M BE v il xx i { BE BE S ABE {BE +ci BE n ni c * < +{ BE xi
A +ii: {i BEx BE A xiMi i-iBE { + ci l{i BEx BE {Ei n BE x =t BE
BE xx ci ABE +vBE x A BEM xx ci M *

65

BE vx { i {j

+xv
as Listed in the Schedule of the PMLA
+xv 1 : {AAA BE Annexure1:
+xS l Offences
Sr +{v

+{v BE xnK]
gh
BE M~i +{vBE n +
BE]M M x

{AAA BE +xS +vx

BE x
i nb ci, 1986 (A 120J-+{vBE V) +xS BE
M J

+iBEn BE k ci ci
+iBEn

M BExx Miv (xh) +vx, 1967 (v 3 BE l {~i, v

3 + 7 BE l {~i, v 3 BE l {~i v 13, v 15, 16BE, 17, 18,
18BE, 18J, 19, 20, 21, 38, 39 + 40) BE l {~i v 16 - +xS
BE M-BE

xK BE ]{EBEM + +| iBE

v+ Vn |l (=xx) +vx, 1976 (v 16, 18 + 20) - +xS

BE M-J, x +M +{h +vx, 1994 (v 18, 1A + 20) +xS BE M J, Vn (xKv A xx( +vx, 1980 (v
14) - +xS BE M-J, BE x (SS BE nJ + F)
+vx, 2000, (v 23 26) - +xS BE M-J, =i|x +vx,
1983 (v 24) +xS BE M-J, {{] +vx 1967 (v 12)
+xS BE M-J, n xMBE +vx, 1946 (v 14, 14J +
14M)-+xS BE M-J

x Kh SS BE x Kh ci

+xiBE { (xh) +vx, 1956 (v 5, 6, 8 + 9) - +xS BE

M-J

{BE +Kv + x:| {nl

M BExx ]{EBEM

{BE +Kv A x-| {nl +vx, 1985 (v 15 24, 25BE,

27BE + J) +xS BE M-BE

+v j ]{EBEM

j +vx 1959 (v 25 30) +xS BE M-J

S< M< + +x BE +v ]{EBEM

i nb ci, 1860 (v 411 414) +xS BE

M-J

K]S + PJ

K]S BE xh +vx, 1988 (v 7 10 A 13) +xS BE

M-J

vJv

i nb ci, 1860, (v 417 424) +xS BE

M J

10 V BE

66
66

i nb ci, 1860 (v 489 BE A 489 J) +xS BE

M-BE

Annexures
+xv
+{v BE xnK]
gh

{AAA BE +xS +vx

BE x

11 =i{n V =i{nx + =xBE {<

BEx

BE{<] +vx, 1957 (v 7 10 + 13)+xS BE M J *

]bBE +vx, 1999 (v 103, 104, 105, 107 + 120) - +xS BE
M J, +Sx |tMBE +vx, 2000 (v 72 A 75) +xS BE
M J, VBE c<] +vx, 2002 (v 6 BE l {~i v
55) +xS BE M-J, |]BDx +{E {] ] + {E <] +vx,
2001 (v 70 73 BE l {~i v 68) - +xSi BE M J, i
nb ci, 1860 (v 255, 257 260, 475, 476, 486 488) +xS
BE M J

12 {h +{v

{h Fh +vx, 1986 (v 5 BE l {~i v 7 + 8) +xS

BE M J, V (|nKh {c + xjh) +vx,1974 (v 41(2)
+ 43) +xS BE M J, ({c A xjh) +vx, 1981 (v
37)-+xS BE M-J, xV (Fh) +vx, 1972 (={-v 9,
17BE, 39, 44, 48 + 49J BE l {~i v 51) - +xS BE M-J*

13 ci, Mcx BE S]

i nb ci, 1860 (v 302, 304, 307, 308, 327, 329) - +xS

BE M-J

14 +{ch, M-BExx { vBE xBE

BEx

i nb ci, 1860 (v 364BE) +xS BE M-J

15 bBEi +l S

i nb ci (v 364BE) +xS BE M-J

16 iBE

BE +vx, 1962 (v 135) +xS BE M-J

17 vBE

i nb ci 1860 (v 384 389) - +xS BE M J

18 VV

i nb ci, 1860 (v 467-471 473) - +xS BE M J

19 {<

]< xMx BE F BE r M-BExx Miv BE =xx +

BE]x] {E +vx, 2002 { xvi {]{E (v 3)-BE]x]
{E +vx, 2002 { xvi {]{E + +xS BE M J (v-3)+xS BE M J

20 +iBE ]bM A BE] vJv

i BE |ii A x b, 1992 (v 12BE BE l {~i v 24)

- +xS BE M-J

67

BE vx { i {j
+xv 2 : V-20 Y{i BE {~
1.

18-19 {E, 2011 BE V-20 k j il ] BE Mx BE ~BE BE Y{i

c FjvBE BE BE Sx +nx-|nx v BE BE =xBE x]BE BE +M + i BEx + BE
{{ |xBE ci { c{F + BE ciF BEx { S BEx BE A FjvBE BE |ici BEx
BE +xv BEi c

2.

14-15 +|, 2011 BE V-20 k j il ] BE Mx M]x b BE ~BE BE Y{i :

c M-cBE FjvBE BE BE BEx BE BE< il V-20 K]S v BE Vx BE {h { #Exi
BEx BE A Mi x Jx BE A ci cA * cx BE Sx BE +nx-|nx BE |BEi v BEx BE A
={ { c {] nx BE A BE S BEc

3.

14-15 +BDi, 2011 BE V-20 k j il ] BE Mx, {, |E BE ~BE BE Y{i :

c BE J (+BE=]M) xBE BE =SS Mhk BE ABE ] |{i BEx BE c =q BE {x: {K] BEi c* c
M-cBE FjvBE il BEx BE cx BE BE BEx BE M< |Mi { S BEx BE =iBEi
|iF BEi c * c K { BE Sx BE +nx-|nx BE ck BE JBEi BEi c + F |vBE BE BE
S =xBE BE BE {cS BE |ici BEi c + < vx BE A vx BE ci { {Ki BEi c

4.

x, 2010 V-20 + x b PKh :

c BE k |h BE Ji {n BEx M cBE FjvBE BE BEx BE +{x Sx ri BE nci c
+ {BE xi il {n BEx { +vi A{E A , BE {ni il Sx BE +nx-|nx { BE S
(M {E) il k BE< BE (A{E A ] A{E) u ii | BE Mi BEi c * cx xx Zi
BE c :
ci iBE ii BE M< BE< { +vi A{E A BE xi (|M), 2011 iBE =x FjvBE BE
xvh BEx c V BEx |#E {hi: cM xc BE c c +l V +xiK] { ci Sx BE +nx|nx il cM xBE BE l BE +x{x BE {i Mx BE A +{{i |Mi ni c *
BE S +{x {EV-* il 2 ]x] b u ci-=q BE |{i BEx il x, 2011 iBE {] nx BE
A iV |Mi BEx BE F BEi c * Sx BE | +nx-|nx BE |{i BEx BE A ={BDi ii BE xc
Jx BE { MBEi F BE M FjvBE BE iV BEV BE {i Mx ScA * c =x BE Sx
+nx-|nx BE { xh x BE A i cx ci FjvBE +xv BEi c Vc Mi cM u +xv
BE M

5.

x, 2011 V-20 BEx x b BE PKh :

c BE cx il M-cBE FjvBE ,u {n BE M Ji c BE +ll+ il BE k
|h BE Fh BEx BE A Sxr c * {n BE M< c Fi +{BEi n BE A K { ci{h c * +V
cx xxJi ix Fj BE M< |Mi BE F BE :BE Fj , BE S + 105 n c * Sx BE +nx-|nx v 700 Vn BE { ciF BE M c
+ BE S BExx fS ({EV-1) BE il xBE BE #Exx ({EV-2) BE Px { x |#E +Oh c * cx
BE S BE {EV-1 F+ BE {c n BE { BEx + n +M K BE +xi iBE {EV-2 F+ BE + fx
BE A BEc c * c +{x +M x |Mi BE F BEM * 59 FjvBE +vBE, VxBE BE S
u F BE M< c, {h { +l Vn BEi +l 379 Mi {E BE #Exx BE v |Mi
BE c c * c FjvBE +{x F+ BE BE {i M M< BE BE BE BEx BE A +BE
BE< BEx BE +xv BEi c K { =x 11 FjvBE VBE fS =xBE < +l {EV-** BE A
+ci BE A +xi xc ni c * c KBE {BE BE Sx BE +nx-|nx BE ci BE JBEi BEi c il

68
68

+xv
BE S BE |vBE BE < v BEx BE A vx BE xvh BEx il {Ki BEx +{x BE BE
V Jx BE A |ici BEi c* c BE {{ |xBE ci v c{F + { ciF
BEx BE A BE u n M< Sxri BE Mi BEi c il ofi n FjvBE BE < +
cx BE A |ici BEi c * < n , c SUBE +v { l Si il < + BE A l l
BE M< i: Sx BE +nx-|nx { S BEM *
-

BE Fj A{E A x +xiK] { ci Sx BE +nx-|nx il cM xBE BE {x BEx BE VS

BEx BE A ABE |#E BE +M c il ABE h BE |BEi BE c * +xBE +lBE il k BEiBE {
=xBE ci BE A Sxi 61 FjvBE c xiK] BE l x] BEi c BE 41 FjvBE x <x xBE BE of
{x BE {{i { {c c |ni BE n c + 18 FjvBE =xc cx BE A Sxr c * c A{E
A u +xv BE M< BE< BEx BE A MBEi M cBE FjvBE +xv BEi c *

vxvx v il +iBEn BE kx x BE Fj , A{E A ] A{E x c c FjvBE il BE BE

BE ABE +vix Sx |BEi BE c* c FjvBE + K { +x{x x BEx +l {{i |Mi x BEx
BE { MBEi FjvBE +xv BEi c BE A{E A ] A{E BE l cM +{x A A A/ A{E ]
|h BE o x *
c BE, BE il A A A/ A{E ] Fj +xiK] xBE BE +x{x BEx BE A FjvBE +xv
BEi c * c, n Vi { i <x xBE BE { BEx {E c FjvBE BE l BE< BEx BE A c
Vn |i{ BE |M BEx BE A i c * A{E A ] A{E BE S il +x +iK] M~x BE <x xBE
BE #Exx BE il BExx |kx AVx BE S {ni x il cM BE xx BE A ABE l
BE BE BEx ScA * c A{E A ] A{E il + < b BE{] cx BE n{M BE BEx BE A +M +
BE BEx BE +{ BEi c

69

BE vx { i {j
+xv 3 : BE vx { +vF, BExp |iF BE b BE +vFi i BE {E
BExp |iF BE b BE +vF BE +vFi i BE M~x 27 <, 2011 BE BE M iBE n BE vx BE Vx,
n <BE vxBE xjh BE BEx il <BE BE A BExx BE Vi BEx BE iBE BE VS BE V BE
* i x 29 S, 2012 BE +{x {] k j BE |ii BE n c il <BE {E BE xS n V
c c :
BE. BE vx BE =i{k BE BEx
6.1
i BE {ni, ri A ci xi V/+xi, i BE ABE JBE b
+ ii xBE |#E+ BE xSi Jx ScA * vBE, 2011 BE <BD]xBE b BE, V BDi BE
A A + BE b {ni, nFi, =kni, Mi A xi BE xSi BEx BE A BE u Vx
+ BE <BD]xBE b BE l BE M BEi c, n, 2011 n J M c *
6.2
BE vx BE {i BE |i < xiBE, VBE, +lBE + |xBE i { c * <lBE i { c BE
{~#E /xiBE F BE Vi xx c + ABE +SU +Sh BE xMBE xx c, K { BE +{Sx A
BE vx BE j] BE =VM BEBE * VBE +lBE i { BE xi BE | {K] A +{ J{i/ , BE
ciici BEx, Si ii A Mi BE =ici BEx il + M BE S +i BE BE BEx BE cx
ScA *
6.3
BE BE |{h BExx { xx { S BE c c * BE |{h vBE, 2012 BE +| j A BExp
BE BE M u BE |{h BE xi BEx c * <BE =q {ni, ni+ BE =Si A x Mi |i{nx
BE xSi BEx + BE |{h |#E+ nFi A +ll BE x c *
6.4
|BEiBE A x xi vx BE {n A nF +]x BE xSi BEx BE #E , {BE xx + BEi
xh ci BE{ BE { xFh BE K { +{{i vx - V ={v c, JxV, x, nS, +n BE A
M BEA Vx BE Vi c + Q #Exi BEA Vx BE Vi c *
6.5
VBE Fj BE VxA Vx xx BE#E BE ici VxBE c * ilBEli { i
SV A {i c * l BE Ji BE v +ih vx |nx BE BEi c, BDBE c, vJV V
BE V ={li x, +n BE BEM * VBE | V BE +<b A cBE BE v +ih BEU Fj
BE BEM, n Fj BE +M-+M { n BE Vx cM * inx, c {E BEi c BE VBE J
{F BE VBE Fj BE Vx+ BE A +x x VA * V V/Fj i { l BE BE Ji BE #Eb]
BE v +ih xc ci, + n A {i AV J {F J i { xc ci * c c {E
BEi c BE |VBE j/M/AV BE ] u oSUBE xFh BE ABE |h VBE Fj BE Vx+ BE A
BE xv BE ={M BE x] BE BEi c *
6.6
< v |ix AV, V k +{v A +{E BE x{]x vi c, BE A ABE {i |Fh
] cx ScA, BDBE < K BE BE Vi ci c * c c b] ABE |ixvb x AA BE n
BE + {Eb v |ix |Fh ] (A{EA<]) xBE VA BE |Fh BE |h Yx BE +vx BE *
k +{v BE VS |Fh ci c +xxBE lx BE AA BE A{EA<] BE n l{i BE V BEi
c *
6.7
|<] Fj xFh MM M ci c * BEU { { li BE{x BE * < J {
xx il BE{x BE ici J {F + +BE BExx ci c * c BE BE J {F |h, BE
{ li =t V i u =Si { |ni c, BE +| c BEi c * c S c BE nc
J {F BE Z BE ABE J {F (BE{x ABE BE BExx nx BE A) BE BE Vx ScA + J {F |h
BE |vx + BE BE BE] +M cx ScA * +i: c {E BEi c BE BExp BE xx Ob J {FBE
BE x S BE A ABE M] (BE{x BExx/+BE BExx BE ici) l{i BE + oSUBE { xV Fj BE {E BE
xvi BE, V +x |Sx + n K BE +vBEi BEBE BE l gh A Mix Fi { +vi c *
70
70

+xv
6.8
|ii K] i BE VA] ij BE Qi #Exi BE Vx ScA BDBE #Exx <BE {x +{E
BEUBE V BE u +BEi cx BE Fi{h +vBE ={BDi vx BE ={v BEAM *
6.9 ix BE BE AV BE { M BE M~x (Ax.{.+) BE {h b] xc c* BExp |iF BE b BE
{ < Fj BE b] c, n AV VBE AASA, <+< +n BE { Sx c BEi c * c Z n
M c BE b] ABE BExpBEi AV BE BE xvi BE BEi c VBE { =BE l |iBE M BE M~x BE
{VBEi BE Vx +{Fi cM + ABExl J +]i BE VAM * < +Ux Miv BE Fj BE i n{M
BE vx Ji cA BE u A MA xh BE n BE VAM * < M BE M~x Fj xvh i, V ABE
+ij xBE c, u Z nA MA c Vxc BE BE Vx ScA + cxnBE, +BE (U]) BE BE BE
VxBDi, +Sx + Fi xh BE +x ={BDi { o x Vx +BE c *
6.10 xx |ix +BEh +ivBE x BE +iBDi n +ni xx +vx (A{E + A) A +BE
cxn(U]) BE +iMi iBE b] BE +{ Z BEx BE + +vBE o BEx BE +BEi c * vl
M~x BE A +BE +vx BE v10(23 M)/10(21)/ 35/ 80 U BE +iMi +xnx A v 12 BE BE BE +iMi {VBEh
+iK] =k i BE +x{ cx +{Fi c * < =q BE A +BE M BE | xMx BE i A BE
h BE tx |{j Si {ix BE {x V |h u nA MA K] x BE +]x, BE h =
J BE nx +x xBE {VBEh |nx BEx +xnx nx BE tx |#E vx BE v M BE M~x
BE BE |x { ci xjh BE A ABE ij xx ScA *
6.11 VxBE A xV, nx BE BE =kni BE A Vx BE Vi c* V BE c c VxBE Fj BE
=kni J { vi c, c {E BEi c BE {x BE V c +SU |l+ V BE k Vn A V]
|vx (A{E+A) +vx + xKBEKi V] xx, {c Svx xK{nx V {BE A nb BE BEx ]
BE Qi BExi BE Vx ScA *
6.12 BEx]BE Jxx =tM { +BE M u c BE VS c |BE + c BE V BExx +{VBEi b
BE (+b) JxV BE i V x BE ={ BE { BE BEx +xi ni c * c BExp Jxx A JxV
(xx A BE) +vx, 1957 BE |iBE c + M BExx Jxx A JxV +xi BE BE |ici BEi
c * < li iiBE ={S BE< +{Fi c + <M vi BExx A Jxx xx BE { ic F
BEx BE +BEi c * c |BE + c BE xi + +BE |Kh BE S i l, V BE xx |vBE BE
{ ={v Sx BE S c * +{VBEi b BE v BExp A V BExx BE S Mi BE ixi n BEx ScA *
J. BE vx BE |M BE xici BEx
6.13 BE u Vn BExx (BDBE f< +vx, 2011, i V BE +vx, 1934, {E, +<{,
+{ +n) BE vi BEx { S BE V BEi c +l xBEn BE i A ]{]x BE xi BEx BE
A xV |M ci xBEn {k { BEx Mx + xvi + +vBE J xBEn BE Vi BE A ={v BE
BEx BE A ABE x BExx BE +vxi BEx { S BE V BEi c * c xx x u + i BE
xSx +M u Sx BE nx vxBDi BE | BE BE BEx BE Sxi+ BE n BEM *
6.14 +S {k vi c BE vx BE P]BE BE BE BEx BE A Ax + BE A ={v BE |xBE
V]i+ BE BE BEx + +x{x BE Mi BE x BE A F{ BE l + BE BExx |k BEx ScA iBE
ABE ={BDi A ABE x b] l{i BE V BE + ABE =Si K] i BE xx BE V BE * x< |h
BE |vBE + BE ni BE S xxi ciF{ BE l BE{] Si cx ScA + { xvi xnb + xBE
Si BE |#E+ BE +v { +BE M BE VS x BE i ABE {i x] u |k cx ScA* ABE
xnK] +v BE i <BD]xBE { i Ax.+.. BD |h{j BE { BE BEM*
6.15 ABE=]M xBE . 7 BE +< A +< u vi BE Vx ScA iBE = A]] b{ { M BE
V BE * A A 7 + A A 9 BE +BE +vx, 1961 BE +iMi +vSi BE Vx ScA *
6.16 V BE S BEK +BE Mx BE BE< ABE {i xc c * BEK n BE MM 14 |ii V b { BE =i{k
ci c * n BE VS BEA x +BE |Vx BE A BEK + BE #Eb] nx BEK + BE { k |h BE

71

BE vx { i {j
vx BE { x BE + Ji c * V BE BE{]<Vb vx + SxiBE i{x BE v BE l BEK +BE
Mx { S BE BEi c * < ABE + V BE BE V r cM + n + BEK + BE + BE vx
BE vx BE BE V BEM *
M. BE vx BE | { {i Mx
6.17 cBE BD] BE < xnhb BE xx + |kx BE V BE + BExp BE u o BE V BEi
c * < v BE |BE BE SBE BE A + A Ji BExc nMv c BE v |vBE BE iBE BEx
+{Ei BE A =kni xvi BE VA *
6.18 i V BE BE < xnhb BE BE BExx { S BE BEi c + BE ABE BDi u J Vx
Ji BE J, BE k u = J +xFi BEA V BEx Ji BE J BE i BE BEi c + xx
x Ji Jx BE A |BDi BEA V c ABE c {i BE iBE BE BEi c * BE + k lx u Si
+x{x xSi BEx BE A A BE < xnhb BE BE +x{x + =BE |kx BE +BEi c * BE, +
i W BE, nx BE c ABE ci xBE |EBE i BEx + SBEBEk BDi/lx BE r ii BE< BEx
BE +BEi c *
6.19 xMBE BE j, VBE { {c c BE{x BE BExpBEi b] c, ABE c { BE BE c BE{x BE
J { + =x BE{x BE J { V BE< BDi xnBE x BEi c { Mx BE S BE BEi c*
6.20 BE x BE Si <]] BE { =BE +BEKh BE BE BEx BE A BE{BE k <]] BE M BEx { S
BE BEi c* c BE BE vi BEx { + x + +Kh { Obb vx-BE BE vx BEx { S BE
BEi c iBE +xi{nBE {{k x BE ciici BE V BE * x, Sn + +Kh, Vx ]/#E BE
c, { BEvx S BE Mi x Vx ScA *
6.21 +BE/ BE/#E BE +vx BE VA x Sn/+Kh bM BE {i Mx BE A ci {]M/
x]M |h xA Vx BE +BEi c * VBE +BE M x 5 J +vBE BE x BE Jn BE A {x +l
{E 60/{E 61 |{i BEx +x x n c * x/+Kh BE Jn/#E BE A + #E { K { xBEn BEA
MA #E { i { BE BE BE A < |BE BE x xA Vx BE +BEi c *
6.22 BEM Sx + #Eb]/b] BEb BE |M BE |ici BE Vx ScA VBE { |l+ V BE SBE bBE=]M
BE ciici BE Vx ScA * SBE/b b BE vi +v BE 1 +|, 2012 6 c P] BE 3 c BE n M c V
BE x ={BEh BE bBE=]M BE ciici BEM * <- vi BE VA b]/#Eb] BEb u +nM <x
iBE +nM BE |icx M + xBEn +ll BE cM * c {K] c BE xV Fj ix A Wn BE
+nM BEM Sx BE VA c BE Vx ScA + c xBEncx c VAM V BE k x BE BE =q BE
+x{ cM*
6.23 +BE M, VBE k c BE ABE b]- c, BE ii c Si b] <xM + VJ Kh BE
A VJ |vx xn l{i BEA Vx BE +BEi c * +BE M BE ii {F {] M |h BE BE{] u
|Si BE Vx ScA + c k BD] =SS BE x-nx BE BE BEM *
6.24 BE{] +Sx+ BE |M BEx n |Kh + +{SBE k BD] Ji xv Sc +v BE
c BE +ih BE n FjvBE +l n lMi x BE VA i BE { Vx BE A ABE |Si {ri
c BEi c* A |Kh BE A b] Vi BEA Vx BE +BEi c + =xBE +M A {U BEVV BE Kh
BEA Vx BE +BEi c iBE +ii xv BE { + vi BE Z V BE * i k |h BE VA
+iK] xv +ih { {] |{i BEx BE A (A{E +< - +< Ax b BE |ii +x {] BE +x{) A{E
+< - +< Ax b BE BExx u BDi BE V BEi c +] + BExb BE A{E +< BE A {] |{i BEx
BE A {c c +n nA MA c*
6.25 x Vx, 2011 V {{j u {]M {E] {ix M BEA c V c BE nx { Ax V BEx BE
+x|c BE <BE_ BEi c * S, 2012 , <x ii {] BE BE +v { n BEA Vx BE +BEi c {i c
Uc c i c * cBE A nMv c BE {cSx BEx |n cM, ={v Sx Uc c BE ii
72
72

+xv
= viBE BE< BE ci BE cx BE x c V u V BEi c * <x xx BE vi BEA
Vx BE +BEi c iBE +x|c { Sx BE c c BE cx BE A +x|c { Sx BE c c BE cx
BE A ABEj BE V BE * < #E xMx ij xSi BE V BEM + V BE +BE c, u {
ciF{ BE V BEM* < BE +, | xMx ij BE ci{h Ki BE BE < xnhb BE xSi BEx
c * { Ax +ni+ { BE < xnhb MA Vx ScA Sc =x BE Mc n BE c +l Vx n BE, V +vBE
BE c* cBE, A ={v ix ={v {K] { Vn c, <xc ci +x{x BE A K { x BE
+x i BE Vx +BE c *
6.26 k V BE A + <] ij BE { k VS {bi BE =Si +vBEi VxBE |Fi BES M cx
ScA * < c xMx Jx + c xSi BEx BE A BE + k lx BE +{x iBEi x k
VS {i BEx AVx +vBE BE ixi BE Vx cM BE BE + +x k lx x +
x BE {x BE M c *
6.27 n ci - BE, k lx, xv +ih k+ +n x i +{x BE l{i BEA c * c nJ M c
BE i BE x BE <x k+ BE VA +l n li =xBE J+ BE l +vBE xBEn c ci c*
BEU n x n BEA Vx c BE Sx BE |ii BEx BE +x xx BE A BExx xA c * c
{E BEi c BE i < n BE BE c k+ BE xxi +vBE BE BE c BE Si
BEx { V n* < |Vx BE A <x k+ BE l Si BExx, x +l niBE/<M l i BE VA
+ M BE VA *
6.28 i Sx nx /c+ BE F BE A BE< BExx xc c + x c BE M BE { M BE F
|nx BEx BE BE< l c * {h { iBE Sx |{i xc c c c + Mc i { xc ci +l BE Vi
c * VBE {h { +Vx c BE ni c * K] VS{i AVx ABE |O Si c + b ]
c c Vi +{vBE VS xn (b +<) BE A |M Sx BE A BDi BE M c * inx, c
{E BEi c BE ABE Mc F BExx Qi +vxi BE VA + BExx |ix AVx u Mc F
|O M BE Vx ScA *
6.29 V Sx xn, BE +V +Sx x]BE (BEx) BE BE l xi iSi BEi c, iBE Mi
PKh BE V BE BE +{Sx + vxvx Mc< V c, BE l{i BEx BE A nMv +i/xi c
{ VxBE Sx BE VA +Sx A Sx BE ] V BE * BEx BE BE BEFj + {cS BE + +vBE ii
+ o BE V BE * BE +vBE BE =x n BE BE |vBE BE l {BE BEx BE A |J ]bM
Mn n xBDi BE Vx ScA + nMv { n BE x nx BE VS {i BEx ScA *
6.30 K]S BE VS {i BE ii BEx + x BE A nK BE {BEx BE A #E: BExp + V
QiQ BE{ + BEBDi BE l+ BE l{i BE Vx ScA *
P. | VS {i + x xhx
6.31 BE BE BESMh BE BE v q V xx AVx BE BE BEx BE M { =Z c c BE BE BEx BE
={ { S BEx ScA K { b ] il < * <BE + nx b x +{x-+{x Fj BE
BE {x: Sx BE A |i |ii BE c * BE vx BE q BE BE BEx BE A BE BE vx BE nx BE A Qi
BE +v { <xc =~ Vx il #Exi BE Vx BE Vi c *
6.32 l-l +lBE r il BE v O BE +BEx BE vx Ji cA BE xi BE xvh BEx BE A
b ] il < { Vn |xBE il k k Qi BEi BE Vx ScA iBE ci +xiK]
{ri BE +x ci BE |x il BE ni A |nx BE V BE * <BE BE |x v +xBE {i i il
+M u xxi { {E BE M< c *
6.33 V] BExx =i{k lx BE =x ABE BExx BE =Px x{n { n BE =Px BE ni c * BE
vx BE r b< +xi: AVx x ci{h c* ABE | x ixj BEi BEx BE Vi c V =Px BE M
BExx, BExx =Px BEi+ BE {cSx BEi c + A BE VS BEx BE A ABE l BDi ixj c * <
q { BE< BEx BE A BEU BEi n BE { BDi BE il b BEx{EBDx BE#E BE ABE oK]BEh c * c

73

BE vx { i {j
c c +vx BEi c BE oK]BEh il BE#E BE BE BEi c, BE i {li < +{xi c + <BE
#Exx BEi c *
6.34 xx +lBE AVx BE Sx il +Sx ABEj BEx ixj BE Vn ii +vi cx BE +BEi c iBE
+lBE Miv BE O <BD]xBE iBE |{i BE V BE, +BE n V BE + Ki BE V BE * BE vx
BE BE] BE | fM BE BEx BE A < Fj AVx BE iBExBE { xxi =xxi BE Vx BE
Vi c * AVx BE { ={v gBE vx BE nFi+ BE xxi =xxi x Vx BE Vi c + =xBE BE Fj
BE ci {ri BE |ni BEx BE Vi c *
6.35 Sx Z BEx | BExx |kx BE A +vBE ci{h Fj ABE c* < |Vxl, BExp il V
AVx BE S Vn | +Sx/Sx Z BEx BE A ABE {] {E cx ScA* xx +lBE BExx |ix/
+Sx M~x BE S Sx BE +nx-|nx +vxi: + iBExBE {]{E BE V iBExBE bx cx ScA * =
iBExBE { il {cS xjh, il +vBE F J {F nx BE V +v {cS BEx BE A b] F
xSi BE Vx ScA*
6.36 ] A A F{h BE A, A BE] BE b] AxVM Ab S {E ]b ]{x ] (b A + ] ] A)
u l BE M xi il inx{ +i +BE BE S xxi BE BE VS BEx BE A lMi |vx cx ScA
* i BE BE <x <x { ABE ]b {ni x] l{i BEx ScA VBE A Si BExx fS BE +i
c BE * +vBE Vn BE cM Zi VSvx BDiMi {{ |xBE ci BE A l BEi
c * <x Zi BE xi +i BE +v +BEb BE x BE ABE x |h BE +nx-|nx ci lMi |vx
Jx ScA * +vx ]b BE ( { ] A) il BDi ]b BE (A{E ] A) BE A < |BE BE |vx cx ScA *
6.37 BE vx BE r | < BE i iBE xSi xc BE V BEi V iBE < { BE< BEx xBE
x KYi |{i c + +{v BE VS pi A V +xBEh c * xx BExx |kx AVx BE BExx lx
Vx ScA* k +{v BE VS {E] ]BE K x BE v BE Vx ScA * v j BE
< q BE |lBEi BE +v { x ScA n BE M {E] ]BE x BE l{x BEx BE A ABE r
iBE |vx BEx ScA * xBE +vBE BE +lBE +{v BE iBExBE {c+ l +{Fi xK] |nx BE
V BEi c *
6.38 v BEBE{ BE #E |{i, iBE =i{nx, vBE BE +vBEi |i +n BE xi BEx
BE A |lBE =rh u xc BE Vi c * BEU +BE |vBE u VS V BExx BE +i#Eh
ni c* A , x V |vBE u BEi F BE BEi c * F BE BExx +l +BE BExx
< | BE A =rh BE A ={v { S BE V BEi c BE c iBE BE n |lBE BExx BE +xiMi F
BE |ii BE Vi c Vc BE< ij i{x BE M c, c BE |Vx BE A xhBE |h xc cM *
6.39 U] A] +{]/ ] BE BEx { vx BE BE vx ci BEi c * +{ BE xBE
BEiBE n { +{x + { Mx BE + |i c * A M |{i { BEx { BE Mx BE +iBDi + <BE +
BE< | xh xc c * M BE vi |K] vx { BE Mx xi xBE F { M xc
ci * k vBE, 2012 |ii vx u M BE {F li < q BE x{]x BEA Vx BE x c * +i:
V |ii BEx + |K] BE +{v BE~i x{] Vx ScA *
6.40 SBE BEvx ABE +ivBE KYi |{i K c, BE vj x xh vBE {ii {< Vi c*
BE M BEA Vx xi BE |{i BEx BE A xx BExx KYi |{i x{BE BE A +J i
xBE Vi BEx { S BE BEi c *
6.41 K] BE +vBEh BE + +ii +x BE c * n BE x |ii V] + BE x BEx BE A +{Fi
| VxBE BE l KYBEi lx BE iV BE BEx c |lBEi c * BE BEn x{]x BE A BE |x
|ixv ci ABE BE K] BE +vBEh ii M~i BE Vx ScA *
6.42 xBE l BE BE{]BEh BE#E BE + +vBE =xxx u {]M, Kh + |Kh BE v BEA
Vx BE +BEi c * c i Si xh BE x BExx |ix AVx BE F xAM *
74
74

+xv
6.43 c +M + {E BEi c BE +lBE +{v BE #Ex ] BE A, =SS x BE K |#E BE l
K +lBE +{v x BE l{x { S BE Vx ScA * <x x xBDi xBE +vBE V] BE
x{]x =xc =Si { l xx BE A BEvx BExx |E BE BE BEi c *
6.44 +lBE BExx BE ici, xx +{v BE A xx VA xvi BE M< c* +vBE xh BE A +lBE +{v
BE A xxi V xvi BE Vx ScA* xx BExx |ix AVx |V BE VA ii ] BE M
xx BE A 3 K V BE BE BE BE 2 K BEx BE S BE BEi c Ax b { A +vx BE ici +vBEi
V 10 + 20 K c * Ax b { A +vx BE ici n M +{v BE V i nhb c * xS c, K]S BE
bM vi +{v +l vx vx BE ix BE #E xc x V BEi * +i: K]S BE M +vBEi
V BE 10 K BE Vx ScA * < |BE, K]S BE xx +{v BE A xxi V BE BE +vx 6
cx, 1 K + 2 K + 3 K { A A A +l BE +vx BE x cx ScA * +x M +lBE +{v
BE x c< V K]S BE r +vBE | xh ={v BEx BE x c, V BE xxJi h
F{i { n M c :+lBE BExx BE +iMi tx + |ii xxi
+ +vBEi VA
ix BE
+vBEi

xxi

1 +BE +vx

2 vxBE +vx

|ii
nxBE

+vBEi

xxi

3 cx

3 cx

3 BE +vx

3 cx

4 BE.=. BE +vx

3 cx

5 { +vx

10

6 cx

6 {AA +vx

10

{ix

{ix

7 Axb{A +vx

20

+Vx BE

6 cx

]{{h :
* n nKr BE A 10-20 K BE BE ci
1. BE K c V iBE BE +xl =Ji x c*
2. +lBE +{v BE A i nhb BE BE< |vx xc cx ScA*
+x ={
6.45 p xn BE BE BE VA xBEn x-nx BE +x |BDi |Eb + A{E +< Ax BE Ji BE BE BEx, BE A
F xx ci x u { V BEx BDBE + p + BEx BE A o x Vx ScA* BE BE xBEn b{V]
BE ciici x BEx + < |BE xBEn +ll BE BE BEx F xx BE A BE{E g BEx cM* <x =q BE
|{i BEx BE A p xn BE o xA Vx BE +BEi c *
6.46 +{E BE] + b ]bM +l xi |{i ]BE ABDSV BE c ]bM BE BEx BE A A x-nx =ni
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