*kPfxl;&rSwfydkYcscsufrsm; 13

jref r mo'´ g 0gp*Fqdkif&m odrSwfzG,frsm;

rdwfqufpum;
0gp*Fqwkd m 0gpm + t*F yg/ pum;&JUtpdwtf ydik ;f awGukd qdvk wkd ,f/ wynfhwdYk e0rwef;txd oifchJ &wJh emrf? emrfpm;? emr0daooe?
Bud,m? Bud,m0daooe qdwk hJ yk'f 5 rsK;d &,f? 0dbwf? ypön;f ? orÁE¨ qdwk hJ pum;vH;k 3 rsK;d &,f? tmar!dwf vdYk ac:wJh toH&,f t*Fg 9 yg;xJu
tmar!dwrf vS vJG Ykd usefwhJ 8 yg;&JU odrwS zf ,G rf sm;udk avhvm &rSmyg/
wpfenf;qd&k &ifawmh e0rwef;txd jrefrmo'´g twGJ 2 ? tcef; 5 txd oif,cl hJ NyD;orQ 0gp*FawGukd ½IaxmifhpHuk ae jyefveS f
avhvm&wJhoabmyg/ tJ'aD wmh t&ifwek ;f u rausnufchJ wmawG&,f? ausnufw,fvYkd xifaomfvJ wu,f r&ao;wmawG&,fukd cktwef;rSm jyefNyD;
Mudwpf ufxxJ nfh0g;zdYk vdvk mNyD/
jyefavhvmMupdkY

emrf
trsK;d tpm; vdif udef;
teuf zGJUpnf;

- wpfOD;qdkifemrf - yifudkemrf - ykv’dif - {u0kpfudef;

- trsm;qdik ef mrf - aygif;pyfemrf - £w¬dvdif - A[k0kpfudef;
- pdwåZemrf - Bud,memrf - eykv’dif
- tpkjyemrf - *kPf&nfjyemrf - 'dGvdif

twdkrSwf&ef/ / OD; ? rsm;? pdwf? pk emrf teufjyK\ / yif? aygif;? Bud? *kPf emrf zJGUyHkAs /
yk ? £ ? e ? 'Gd av;vdif½Sd/ {u ? A[k0kpf od .. od ... od /

teuft"dyÜm,ft& emrfavhusifhcef; (trsK;d tpm;azmfjyyg)

1/ vlxk - 6/ a½Twd*Hk - 11/ urf;ajc -
2/ y&dabm* - 7/ aumifpD - 12/ owåd -
3/ 0rf;omrI - 8/ ZGJ - 13/ apwD -
4/ NrKd U - 9/ aMumif - 14/ ausmif; -
5/ rcdik f - 10/ iyvD - 15/ atmifjrifjcif; -

zGJUpnf;wnfaqmufyHkt& emrfavhusifhcef; (trsK;d tpm;azmfjyyg)

1/ aumifpD - 6/ vufa½G;pif - 11/ tvkyf -
2/ £ajE´ - 7/ wG,fwmp&m- 12/ a,musfm; -
3/ rSefwifcHk - 8/ tat; - 13/ wpfqifhpum;-
4/ ay;urf;jcif; - 9/ &xm; - 14/ tvS -
5/ Murf;wrf;rI - 10/ pmar;yGJ - 15/ r*¾Zif; -

q&mOD;pdk;0if; jyKpk ydkYcsonf/

 14 wuúodkvf0ifwef;jrefrmpm
vdiftrsKd;trnft& emrfavhusifhcef; (trsK;d tpm;azmfjyyg)
1/ OD;ykn 6/ uRerf 11/ ukvm;xdik f 16/ tbGm;
2/ rpHy,f 7/ uRefawmf 12/ vl 17/ ppfom;
3/ a& 8/ rD; 13/ udkudk 18/ uvm;wuf
4/ a>r 9/ xef; 14/ vHrk av; 19/ uGefysLwm
5/ oabFmyif 10/ armif&if 15/ oDcsi;f 20/ usKyf
( OD;tmifaZ,s? r'D́a'0D? a&? ajr?G uRerf ? tpfu?kd rD;? xef;? oabFm? 0wfq?H rsurf eS ?f tbGm;? vHrk av;? ra[oD? q&m? nDr? usKy/f )
owd / / ykvid’ ?f eykvid’ ?f £w¬vd id ?f 'Gvd id f wpfrsK;d pDukd t"dymÜ ,feUJ wJoG zd Ukd ? pmvH;k aygif;rSwrf ad tmif a&;usifhxm;zdUk vdyk gr,f/ ckyJ atmufrmS
usifhvdkufyg/
txD; - - - - - - - - - -
tr - - - - - - - - - -
vdirf hJ - - - - - - - - - -
txD^tr - - - - - - - - - -
udef; cJGjcm;yg/
vlawG? tdyrf ufawG? ausmif;om;? ausmif;aqmifrsm;? iSuw f ?Ykd vlBu;D ? rde;f r? oDv½Sirf sm;
emrfqdkif&m odrSwfzG,f&mrsm;
1/ emrfonf tcsi;f csi;f aygi;f pyfaomtcg a½SUemrfu aemufemrfukd jzpfap aemufemrfu a½SUemrfujkd zpfap emr0daooetjzpf
txl;jyKonf/ a&td;k ? awmifuvyf
2/ *kP&f nfjyemrf tcsKu
Yd kd emr0daooetjzpf toH;k jyKEikd o
f nf/ tjref&xm;? tvSig;? taEG;tusÐ? teDuwf? tvSr,f? Zmwfvrf;tusOf;

d memrf tcsKUd ukd emr0daooetjzpf toHk;jyKEdkifonf/ tiSm;um;? taqG;½ky½f iS ?f tvGr;f oDcsif;? jyKz,G fupd ?ö toGm;c&D;
3/ Bu,
4/ emrfonf 0dbwfudkvdkufí uwåm;? uH ponfh yk'ftrsKd;rsKd; jzpfvmonf/ armifarmifonf? pmtkyfudk? rEÅav;odYk ? &xm;jzifh? nDi,ftm;
5/ emrfonf emrftcsif;csif;jzpfap? Bud,m? emr0daooe? Bud,m0daooewdkYESifh jzpfap aygif;pyfjcif;jzifh aygif;pyfemrf?
aygif;pyfemr0daooe? aygif;pyfBud,m? aygif;pyfBud,m0daooeyk'frsm; jzpfvmonf/ a&tdk;? aq;jc,f? ZGJaumif;? pdwfjrefvufjref

6/ tcsKUd aom emrfrsm;udk trsm;jyude;f ñTe;f ypön;f ]wd}Yk ESihf wGíJ oH;k vQif ,if;emrfonf taygif;tpkukd &nfñeT ;f azmfjyonf/ usuyf g/
OD;jrwwd k Y jyefvmNyDvm;/ tarwd
wd k Ya&mufNyDvm;/ rcdik wdfw dk Yawmha&mufaeNyD/
7/ uwåm;0dbwf ]rSm}? uH0b d wf ]ud}k ? vufcjH y0dbwf ]tm;}? taMumif;jy0dbwf ]aMumif}h ? &nfp;l csujf y0dbwf ]twGu?f zd}Yk
ponfwu Ykd kd oH½n
S t
f qH;k ½daS om emrfwEYkd iS hf wGíJ oH;k aomtcg oH½n
S tf csKUd ukd atmufjrpfxnfíh ajymavh? a&;avh ½do
S nf/
armifarmifhrSm/ a0a0htwGuf/ cifcifhud/k ukduYdk aMumifh/ eDvmhzdYk / ,Of,OfYtwGuf
8/ rlvu ]t}ygaom toD;? tcef;? twGif;? tjyif? t&if;? tzsm;? ta&mif ponfh emrftcsKUd ukd tjcm;emrfwpfcEk iS hf aygi;f pyfaomtcg
]t}udk jrK§ yaf vh½oSd nf/
o&ufo;D ? ½H;k cef;? tdrwf iG ;f ? wdik zf sm;? ausmif;xJ? vdar®maf &mif? ysm;&nf ( toD; + o&uf - o&ufoD; )

q&mOD;pdk;0if; jyKpk ydkYcsonf/

*kPfxl;&rSwfydkYcscsufrsm; 15
emrf q d k i f & m taxG a xG a vh u sif h c ef ; rsm;
1/ atmufyg aygi;f pyfemrfww Ykd iG f rnfonfeh mrfu rnfonfeh mrfud
u dk txl;jyKoenf;/
uGr;f uvyf? 0g;vufcyk ?f 0g;carmuf? rkev Yf ufaumuf? qeftw d ?f acG;bDv;l ? awm0uf? anifrw k qf wd ?f Muufqif? zd;k OD;uGi;f jyif?
a&jrk if;? bde;f rke?Yf rkeAYf ikd ;f awmif?h a½Tvufaumuf? iSuq f if? ½Sr;f acguq
f ?JG rkeyYf sm;ovuf? jrif;&xm;? yJvif;a>r? oJuEÅm&?
a&cJaygupf ?D y&dwaf &/
tajz uGr;f uvyf
a½SUemrf uGr;f u aemufemrf uvyf udk txl;jyKonf/
qDykvif; - qD (a½SUemrf) u ykvif; (aemufemrf) udk txl;jyKonf/
½Sif;vif;csuf / / 1/ emrf ESpfckzJGUpnf;xm;wmudkodyg/ 2/ zJGUpnf;xm;wJhemrf&JU qdkvdkwJh rSnfac:vdkwJh oabmudk qef;ppfyg/ Oyrm ]qyfjym} qdkwJhemrf&,f?
]cGuf}qdkwJhemrf&,f zJUGpnf;xm;wJh ]qyfjymcGuf }qdkwJh emrf&JU qdkvdkwJhtrnfoabmudk qef;ppf&if qyfjymxnfh&wJh ]cG u f } udk qdkvdkaMumif;odrSmyg/'gqdk&if b,f v d k c G u fvqJ wkd mudk
a½SUemrfqyfjymu txl;jyKaeaMumif; tajzxkwfEdkifygNyD/
2/ zJGUpnf;wnfaqmufyHkt& rnfonfeh mrf jzpfoenf;/ ½Sif;jyyg/
aumifp?D rSew
f ifc?kH ay;urf;jcif;? vufa½G;pif? wG,w f mp&m? tat;? taumif;? tvky?f tvS? arwåm? OD;xky?f aumif;rI/
tajz- tvkyf - Bu, d memrf ( Bu,d m + emrfy'k af jymif;ypön;f )
arwåm - yifuekd mrf ( jrefrmo'´genf;t& cJpG wd íf r& )
tumif; - *kP&f nfjyemrf ( *kP&f nfjyyk'f + emrfy'k af jymif;ypön;f )
Od;xkyf - aygif;pyfemrf ( emrfyk'f + Bud,myk'f )
owd / / ½Sif;jyygvdkU xyfqifh ar;xm;&if vdk&if;½Sif;jyay;yg/ ar;cGef;udk aocsmzwfzdkU tNrJwrf;owdjyKyg/ taumif;? aumif;rI? tvS? tvkyf? tat;
pwmawGudk yifudkemrfvdkU trSwfwrJh ajzrdwwfw,f/ yif u d kemrf pmvHk;aygif;udkvnf; rrSm;zdkUvdkygw,f/
3/ (u) argi;f pyfy'k rf sm;jzpfaom rsufESmcsdK? aq;jc,f? pdwfjrefvufjref wdu Yk kd 0gp*F cJjG yyg/
tajz- aygif;pyfyk'f aygif;pyfyHk 0gp*F
rsuEf mS csKd rsuEf mS + csKd emrf + emr0daooe
aq;jc,f aq; + jc,f emrf + Bu, d m
pdwjf refvufjref pdwf + jref + vuf+ jref emrf + emr0daooe + emrf + emr0daooe
3/ ( c ) tcsKd aom emrfrsm;udk rnfonfhypönf;ESifh wGíJ oH;k vQif ,if;emrfonf taygi;f tpkukd &nfneT ;f azmfjyoenf;/ om"u0gus
( 2 )ck jyyg/
tajz- tcsKd Uaomemrfrsm;udk trsm;jyude;f nTe;f ypön;f ]wdUk }ESihf wJíG oH;k vQif ,if;emrfonf tygi;f tpkukd &nfneT ;f azmfjyygonf /
om"u / / ( 1 ) OD;bwdUk jyefvmNy/D
( 2 ) rcdik fwYkd a&mufNyv
D m;/
Yk kd emr0daooetjzppf 0gus toD;oD;wGif oH;k jyyg /
3/ ( * ) ] txl;? taES;? tvky?f tjyef? tEk..}wdu
tajz- txl; / / ½H;k cef;wGif txl;tpnf;ta0; jyKvyk af eonf/

3/ (C) atmufyg 0dbwfwpfcck Ek iS hf wJjG cif;jzifh oH½n

S t
f qH;k ½Sad om emrfwiG f atmufjrpfxnfah vh½ydS u
kH kd om"ujyyg/
udk? tm;? aMumifh? twGuf? zdkY
tajz- oH½n S t
f qH;k ½Sad omemrf 0dbwf atmufjrpfxnfyh kH
armifarmif + udk - armifarmifu
h kd
q&mOD;pdk;0if; jyKpk ydkYcsonf/
 16 wuúodkvf0ifwef;jrefrmpm
3/ ( i ) atmufygemrftoD;oD;udk tjcm;emrfwpfcck Ek iS hf aygi;f pyfaomtcg]t} jrKS yaf vh ½Syd u
kH kd om"ujyyg/
ta&mif? tyif? tom;? t½kyf
tajz- ay;xm;onfeh mrf tjcm;emrf ]t} jrKS yyf kH
ta&mif + a½T = a½Ta&mif
4/ (u) atmufyg aygi;f pyfemrftoD;oD;wGif rnfonfu emr0daooe? rnfonfu 0daoos jzpfaMumif; cJjG cm;jyyg/
qeftdwf? rkefUacgif;tkH;.. (acG;bDvl;? anmiffrkwfqdwf? rkeysm;ovu
fysm;ovu? yJvif
Yysm;ovuf vif;a>r? Muuffqif? zd;k OD;uGi;f jyif? iSuq
f if?
bde;f pm;zd;k qdik f )
tajz- qeftw d f - qef (emr0daooe) + tdwf ( 0daoos )
rkeaYf cgi;f tH;k - rkeYf (0daoos ) + acgi;f tH;k (emr0daoo)
4/ ( c ) atmufyg yk'w f Ukd ukd emrfy'k af jymif;ypön;f wpfcck Ek iS qhf ufí *kP&f nfjyemrf zJjYG yyg/
Nird ;f csr;f ? acsm? eD? oGuv f uf? ajzmif?h yg;eyf? ½Sn?f Murf;/
tajz- ay;xm;onfhyk'f emrfy'k af jymif;ypön;f *kP&f nfjyemrf
Nird ;f csr;f + jcif; - Nird ;f csr;f jcif;

emrfpm; ( av;rsKd; )
- yk*¾vemrfpm; vly*k Kd¾ vaf wGu emrnftpm;oH;k wm rif;? eif? ½Si?f usKy?f ud,
k ?f wynfah wmf? wdYk
- tñTef;emrfpm; emrfy'k w f pfcpk u
D kd ñTejf ywJeh mrfpm; 'D? [dk? þ? onf? xdk? tMuif? 4if; ? ,if;
- tar;emrfpm; wpfpw kH pf&m emrfukd tar;oabm oH;k wJeh mrfpm; rnfo?l rnfonf? bm? b,f? tb,f? b,fol
- ocsFmemrfpm; qdik &f memrfut kd a&twGu^f yrmPjyNy;D oH;k wJeh mrfpm; tcsKUd ? wpfck

twdkrSwf&ef/ / emrfpm; ? 4 [kwf.... yk*f? nTef;? ar;? csm

csm................/ yk*¾vrS m ajym? Mum;? cH? As /
a&wGuf ocF s m yrmP / emrfpm;rSwfzdkU tdkauMu /
emrfpm;qdkif&m odrSwfzG,frsm;
1/ yk*v ¾ emrfpm;rsm;udk a,musmf ;? rde;f r? touft½G,?f tqift h wef;? ,Ofaus;rItvduk f qDavsmaf tmif toH;k jyK&onf/
uRefawmf ? uRefr ? ig
2/ ]ol} [laom emrfpm;udk a,musmf ;? rde;f r? wd&pämef emrfwt Ykd pm; oH;k Edik o
f nf/
atmifeufonf ol\ ociftay: opöm½daS om acG;av;jzpfonf/
3/ þ? xd?k 4if;? ,if;? onf- wdu Yk kd 0gusü toH;k udv
k u kd íf tñTe;f emrfpm;tjzpfvnf;aumif;? tñTe;f emr0daooetjzpfvnf;aumif;
oHk;Edkifonf/ 'D rSmwnf;ygcifAsm/ onftdrfrSm wnf;yg/
4/ rnfonf? b,f? bm- wdu Yk kd 0gusü toH;k udv k ukd íf tar;emrfpm;tjzpfvnf;aumif;? tar;emr0daooetjzpfvnf;aumif;
oH;k Edik o
f nf/
rnfonf udk oifpm;vdok enf;/ rnfonfh rkefYudk oifpm;vdkoenf;/ b,frSmaeovJ/ b,f&yfuGufrSm aeovJ/
5/ ESpfck? ESpfaumif? oHk;yif - ponfh ta&twGufudk azmfjyonfh yk'fwdkYudk 0gusü toHk;udkvdkufí ta&twGufjy
ocsmF emrfpm;tjzpfvnf;aumif;? ta&twGujf yocsmF emr0daooetjzpfvnf;aumif; oH;k Edik o f nf/
ig;ESpaf umifonf ig;Muif;jzpf\/ ig;rsm;0,fvm&m ESpfaumifonf ig;Muif;/

q&mOD;pdk;0if; jyKpk ydkYcsonf/

*kPfxl;&rSwfydkYcscsufrsm; 17
6/ tcsKUd ? tm;vH;k ? tenf;i,f-ponfh yrmPudk azmfjyonfh yk'w
f u
Ykd kd 0gusü toH;k udv
k u
kd íf yrmPjymcsmF emrfpm;tjzpfvnf;aumif;?
yrmPjyocsmF emr 0daooetjzpfvnf;aumif; oH;k Edik o f nf/
(tm;vHk; ausmif;vmonf/ ausmif;om; tm;vHk; ausmif;wufonf/)
7/ emrfpm;udk emrf0b d wfrsm;ESihf wGEJ ikd o
f nf/
olYrmS ? olonf? olYzdkY? rif;zdYk ? 4if;aMumifh? ,if;twGu?f tcsKUd u
8/ emrfodrSwfzG,f tydk'f - 7 uJo h Ykd ajymavh? a&;avh ½do
S nf/
uRefawmfhrSm? olYu?kd eifhzdYk ? ud,k hf aMumifh? ightwGuf
9/ emrfpm;udk trsm;jyypön;f ]wd}Yk ESihf wGíJ oH;k Edik o
f nf/
olwdkY? cifAsm;wdkY
10/ ]wdkU} [laom trsm;jyypönf;udk ajymolemrfpm;tjzpf oHk;Edkifonf/
wdkYudk olu txifrSm;aew,f/ wdkY jyefa&mufNyD/

emrfpm;qdkif&m taxGaxGavhusifhcef;rsm;
1/ atmufyg emrfpm;toD;oD;\ emrfpm;trsKd;tpm;udk ajzyg/
tcsKdU? tb,f? xd?k uREykf ?f onf? oif;? tm;vH;k ? rnfo?l bm? eif? av;OD;? ½Si?f rnfonf? xuf0uf? ol? oif? þ? 4if;? rif;?
tMuif? bm/
2/ atmufyg emrfpm;toD;oD;\ yk*v ¾ emrfpm; trsK;d tpm;udk ajzyg/
uRerf ? ol? oif;? oif? ig? nnf;? rif;? ud, k ?f eif? usKy?f ½Si?f ud,k ?f wd?Yk ud,k af wmf? t½Sib
f &k m;? wynfah wmf/
3/ atmufyg emrfpm;toD;oD;\ ocsmF emrfpm; trsK;d tpm;udk azmfjyyg/
ajcmufc?k tenf;i,f? tm;vH;k ? oH;k csy?f xuf0uf? trsm;pk? trsm;? tcsKUd ? vH;k 0/
4/ ]ol} [laom emrfpm;udk a,musfm; ? rdef;r ? wd&pämef wdkYtpm; oHk;EdkifaMumif; om"ujyyg/
5/ ]tcsKdU ? bm ? rnfonfh ? ,if; ? tm;vHk; ? ESpfaumif ? 4if;} wdkYudk uGufvyfwGif qDavsmfatmifjznfhyg/ rnfonfh emrfpm;rsKd; ?
odrYk [kwf rnfonfh emr0daooe rsK;d tjzpf jznfo h nfukd 0duk u f iG ;f ü azmfjyyg/
(u) acgi;f aqmif jzpfcsi&f if ...................... usi0hf wfukd apmifx h ed ;f &rvJ/ ( )
( c ) uRJ ...................... cwf&m ajrpmyif rcHEikd /f ( )
( * ) ausmif;om; ...............twef;xJü Nird o f ufpmG xdik af eMuonf/ ( )
(C) ........................... onf Muifemoem;wwfonf/ ( )
( i ) .......................... um; ynm½dw S \
Ykd tqdt k rdewYf nf;/ ( )
( p ) .................................................. u 'l;&if;oD;udk rBudKufay/ ( )
(q) jrefrmEdik if w H iG f ....................... t&yfü rd;k trsm;qH;k ½Gmoenf;/ ( )
6/ emrfpm; (5) ckukd emrf0b d wfwpfcpk ED iS hf wGjJ yyg/
7/ rnfonf 0dbwfEiS w hf vJG Qif atmufyg emrfpm;wdüYk atmufjrpf xnfah vh½o Sd enf;/ om"ujyyg/
ig ? oif ? ½Sif ? eif ? ol
8/ ]wd}Yk udk ypön;f tjzpfvnf;aumif; ? emrfpm;tjzpfvnf;aumif; 0gusü oH;k jyyg/

q&mOD;pdk;0if; jyKpk ydkYcsonf/

 18 wuúodkvf0ifwef;jrefrmpm
emr0d a ooe
trsKd;tpm; tqifh
teuf zGJYpnf;yHk
- *kP&f nfjyemr0daooe - yifudk emr0daooe - omref
- tñTe;f emr0daooe - aygif;pyfemr0daooe - omvGef
- ocsmF emr0daooe - tomvGeqf ;kH
- tar;emr0daooe

twdrk wS /f / em0d 4 ? em0dav;/ *kPf? nTef;? oif? ar;? em0d 4 wGif.. a&wGuf? tpOf? yrmoif/ csmcsm em0d teufjrif/
yifyif..aygif;aygif;u zJGUyHk ESpfck& / em0d tqifh oHk;? ref? vGef? tomvGefqHk; /
vdk&if;oabm udk jyefvSefavhvmjcif;
1/ emrfukd txl;jyKwyhJ 'k u f kd emr0daooevdaYk c:w,f/ txl;jyKwhJ 0daooeeJY txl;jyKc&H wJh 0daoos (0daoo, vdzYk wf) wd[Yk m tNrJ
wGuJ yfNy;D aeavh½w Sd ,f/ (vdr®maom uav; ? orD; vdr®m ? b0 jrif)h
2/ *kPf&nfjyemr0daooeawG (aumif; ? vS ? nHh ? ydef ? Murf; ? yk ? cg;? eD) u 0daooejzpfaMumif; jrifomxifom½dSw,f/
xif½mS ;w,f/ ( tnTef;...? ocsFm...? tar;... awGu emrfudk txl;jyKwJhtcdkufrSmom emr0daooejzpfwmyg/ )
3/ aygi;f pyfemr0daooeqdw k m yifuo
kd abmt&jzpfwhJ em0dr[kwb f ;l / tenf;qH;k emr0daooeyk'f wpfcck &k ,f wjcm; emrf^em0d
wpfcck &k ,f zGUJ pnf;Ny;D jzpfvmwmyg/
(yg;pyfwdk ? rsufESmcsKd ? pdwfwdk ? ½kyfajzmifh? ajzmifhrwf? rdkuf½dkif;? nhhHzsif; ? us,fjyefY? 0ajymom,m? crf;em;vSy)

emr0daooetrsKdl;tpm;qdkif&m avhusifhcef;rsm;
1/ teuft"dygÜ ,tf & trsK;d tpm;cGyJ g/
tjcm;? ½Sm;yg;aom? ½dk;om;aom? av;aumif? wpfpHkwpf&m? aumif;? 'kwd,? b,f? oHk;? tvHk;pHk? rnfonfh? cg;/
2/ zGUJ pnf;wnfaqmufyt
kH & trsK;d tpm;cGyJ g/
oefY½Sif;? aumif;? csKd? Murf;? El;nhHaysmhaysmif;? ZGJaumif;? aEG;? arT;? arSmifrdkuf? 0ajym? pdrf;vef;? vdr®m? cyfodrf;?
vwfqwf? &J&ifh? usOf;aom? xl;qef;aom? ,Ofaus;odrfarGU? nHhzsif;? us,fjyefY? ao;oG,f? rsufpdrGJ? owådaMumif?
½dk;om;? &ufpuf? arSmifrnf;/
3/ rnfonfh ocsmF emr0daooeenf;/
rsm;pGmaom? tBudrf 20 ajrmuf? ESpfck? (10) ESpfajrmuf? trSwf(3)? cyfodrf;/
4/ rnfonfh emr0daooetqifüh yg0ifoenf;/
tvSqHk;? om,maom? ydkíqef;opfaom? ½Sm;yg;aom? omí Murf;wrf;aom/

emr0daooeqdkif&modrSwfzG,f&mrsm;
1/ ]t ? rI ? jcif; } [laom ypönf;rsm;quf ----- *kP&f nfjyemrf/
2/ ESpBf urd x
f yf ^ ypön;f quf ^ um&efvu
kd f ----- Bud,m0daooe/
3/ aom^onfh^rnfh em0dyk'fajymif;ypönf;wGJí ----- emrf ^ emrfpm;wdYk a½SUü xm;oH;k Edik /f

q&mOD;pdk;0if; jyKpk ydkYcsonf/

*kPfxl;&rSwfydkYcscsufrsm; 19
4/ emrf\ aemifwGifuyfí a½SUemrfudk txl;jyKyHk ----- vl,Ofaus;? tdrBf uD;? MumjzL
5/ Bud,mtcsKdU + aom^onf^h rnfh ----- emr0daooe tjzpfo;kH Edik /f
6/ em0dtcsKdU + onf^\^rnf ... ponf ----- Bud,mtjzpf oH;k Edik /f
7/ emrf + em0d + emrf + em0d ----- Bud,m0daooetjzpfo;kH Edik /f (rsupf ad t;em;at;)
8/ emrf + emrf = aygif;pyfemrfü a½SUemrf odkYr[kwf aemufemrfonf 0daoos jzpfonf/ ( a&+tdk; = a&tdk; ç tdk; = 0daoos)
9/ ]u} 0dbwfygaom ae&mjyyk'Ef iS t hf csed jf yyk'?f ]ESi}hf 0dbwfygaom ,SOw f jJG yyk'?f ]\} 0dbwfygaom ydik q
f ikd jf cif;jyyk'w
f o
Ykd nf ,if;yk'w
f \Ykd
aemufwGif½dSaom emrfudk txl;jyKMuonf/ ( rsufrSefESifh ausmif;om;? ,refESpfu jyu©'def? ol\ udkudk? NrdKUu vl )
10/ tomvGeq f ;kH tqifeh m0dukd emrftjzpfvnf; oH;k Edik o f nf/ ( tvSqHk;onf rESif;qD/ twef;xJwGif olom tawmfq;kH /
11/ ]wpfa,muf? ESpaf umif? oH;k xnf}ponfh ocsmF jyyk'w f u Ykd kd ta&twGujf y ocsmF emrfpm;tjzpfvnf; oH;k Edik o f nf/
( emrfpm;odrw S zf ,
G f - 5 ) ( OD;jr\ orD;rsm;teuf wpfOD;rSm q&m0efjzpfonf/ )
12/ ]tcsKYd ? tm;vH;k ? tenf;i,f} ponfh ocsmF jyyk'w f u Ykd kd yrmPjy ocsmF emrfpm; tjzpfvnf; oH;k Edik o f nf/
( emrfpm;odrw S zf ,G f - 6 ) ( pyspfoD; tcsKdUrSm csKdonf / tcsKdUonf csOfonf/ )
13/ ]rnfonf? b,f? bm} ponfh tar;yk'w f u Ykd kd tar;emrfpm; tjzpfvnf; oH;k Edik o f nf/
( emrfpm;odrSwfzG,f - 4 ) ( rkefYrsKd;pHk½dS&m rnfonfh rkefYudk oifpm;rnfenf;/ rnfonfudk pm;vdk oenf; )
14/ ]þ ? xdk ? 4if; ? ,if; ? onf} wdu Yk kd tñTe;f emrfpm; tjzpfvnf; oH;k Edik o f nf/( emrfpm; odrSwfzG,f - 3 )
( ,if;w&m;um; udk,fcsif;pmw&m; .../ ,if;um; udk,fcsif;pm w&m;yif/ )
15/ ]rnfrQ ? b,favmuf} ponfh tar;yk'f wdu Yk kd tar; Bu, d m0daooetjzpfvnf; oH;k Edik o f nf/
( wpfaeYvQif a&udk b,favmuf aomufoenf;/ )

emr0daooe avhusifhcef;rsm;
1/ Nird ;f csr;f ? acsm? eD? oGuv
f uf? ajzmif?h yg;eyf? Murf; ? ½Snf toD;oD;udk t? rI? jcif; [laom ypön;f wpfcck Ek iS hf qufí *kP&f nfjyemrf
jzpfatmif zGUJ pnf;jyyg/
2/ yljyif;? aumif;? vSy? Murf; ? ½Tef;? pdrf;? jym toD;oD;udk ESpfBudrfxyfjcif;jzifhjzpfap? ]pGm? w& ? t-w? &½Gef; } ypönf;wpfckck
qufjcif;jzifhjzpfap? um&efvu kd jf cif;jzifjh zpfap Bu,
d m0daooejzpfatmif zGUJ pnf;jyyg/
3/ atmufyg emr0daooe toD;oD;udk ]aom? onf?h rnf}h ypön;f wpfcck Ek iS hf wGíJ emrf^emrfpm; wd\
Yk a½SUwiG x
f m;Ny;D 0gustoD;oD;ü
oHk;jyyg/jrifhrm;? usOf;ajrmif;? vdr®m ? ½dk;om;? ½Snfvsm;? pdrf;vef;/
4/ ]tcsKdU ? ,Ofaus; ? ESpfpif;? tm;vHk; } toD;oD;wdkY\ a½SUü qDavsmfaom emrfudk jznfhí 0gustoD;oD;ü oHk;jyyg/
5/ ]cg;? odraf rGU? Murf;wrf;? pdr;f vef;? oif;ysUH } [laom *kP&f nfjyyk'w
f u
Ykd kd 0gus toD;oD;ü (*kP&f nfjy) Bu,
d mtjzpf oH;k jyyg/
6/ ]qeftw d }f ? ]acG;bDv;l }? ]awm0uf}? ]anmifrw
k q
f w
d }f toD;oD;wdüYk rnfonfu emr0daooe? rnfonfu 0daoos jzpfaMumif;
cGjJ cm;jyyg/
7/ ]toGuv
f ufq;kH ? tvSq;kH ? ti,fq;kH }wdu
Yk kd emrftjzpfvnf;aumif;? emr0daooetjzpfvnf;aumif; 0gustoD;oD;wGif oH;k jyyg/
8/ ]ESpcf ?k tenf;i,f? bm? þ}toD;oD;udk emr0daooetjzpf vnf;aumif;? emrfpm;tjzpf vnf;aumif; 0gusü oH;k jyyg/
9/ atmufyg yk'ftoD;oD;udk emr0daooetjzpf vnf;aumif;? Bud,m0daooetjzpf vnf;aumif; 0gusü oHk;jyyg/
tb,frQavmuf ? rnfrQ ? b,favmu

q&mOD;pdk;0if; jyKpk ydkYcsonf/

 20 wuúodkvf0ifwef;jrefrmpm
Bud , m
trsKd;tpm;
teuft"dyÜm,ft&(3)rsKd; zGJUpnf;wnfaqmufyHkt& (3)rsKd;
-jyKjcif;jyBuD,m jyKrlvIyf½Sm;rIudkjywJhBud,m oGm;? cJ?G jzwf -yifudkBud,m upm;? oem;? uJh&JU? ½dkao? ylaZmf
-jzpfjcif;jyBud,m jzpfrt I ajctaeudjk ywJBh u, d m a&muf? uJG? jywf -*kP&f nfjyBu,d m ysi;f ^ cs^Kd vS^ om,m^ + onf^\..
-½Sdjcif;jyBkud,m ½Srd ^I wnf½rdS u
I jkd ywJBh u,
d m ½S?d wnf½Sd -aygif;pyfBud,m vSyom,m + onf^\ ...
twdkrSwf&ef/ / jyK ?jzpf ? ½dS? aMumi;f / yif? *kPf? aygif; / oHk;rsKd;pD ½SdaMumif;/
*kP&f nfjyBu, d m = *kPf&nfjyyk'f + Bud,m0dbwf ( onf^ \ ^ NyD ... )
aygi;f pyfBu,
d m = yk'frsm; (oifhovdk aygif;) + Bud,m0dbwf ( onf^ \ ^ NyD ......)
( Bu+d Bu^d emrf+Bu^d em+em^ em+Bud ) ------- oGm;vmonf/ a&ul;onf/ csKq
d rd \
h f / edru
hf sonf/
Bud,mtrsKd;tpm;qdkif&mavhusifhcef;rsm;
1/ atmufygBu, d mtoD;oD;onf teuft"dygÜ ,t f & rnfonfBh u, d m jzpfoenf;/
½d?S qGwfa>c? wdu k cf wf? ESrd Ef iS ;f ? wnf½?Sd ajy;? ½du
k ?f avhusi?hf tdy?f upm;? ylaZmf? usu?f uG?J jyKw?f ypf? qif;&J? uJ&h UJ ? jzpf? uln?D
yGi?hf ½dS? pD;qif;? ysufpD;? zsufqD;? a&;om;? avhvm? zwf½I? Mum;od? rSwfom;/
2/ atmufygBud,mtoD;oD;onf zGUJ pnf;wnfaqmufyt kH & rnfonfh Bu, d mjzpfoenf;/
cke?f Nird ahf nmif;? ajy;vTm;? pufcsKy?f ajzmifw h ef;? NyKd i?f crf;em;? tkycf sKy?f nDñw G ?f ausmaf pm? a[majym? pkaygi;f ? qef;Mu,f?
a&ul;? vsifjref? pdwfwdk? ajymqdk? a&mif;0,f? jyKjyif? Munfh½I? aES;? arSmifrdkuf/
Bud,mqdkif&modrSwfzG,frsm;
1/ tcsKUd aomBu,d mudk Bud,maxmufypönf;tjzpf toHk;jyKEdkifonf/ ( pm;Munfh../ ajymay;../ r Edkif./ cspfrd NyD/ usux
f m;.../ )
pm;oGm;onf/ ajymvdkufyg/ r xm;yg/ cspf wwfNyD/ usuf ypfvdkufjyefonf/ jrifrdonf/
d mtcsi;f csi;f ESpfckru
2/ Bu, uaygi;f pyfEikd o
f nf/
0if + xGuf + oGm; + vm onf/ <ua&muf + tm;ay; + csD;jr§ifhonf/
3/ trsm;jyBud,mypönf;wdu f nf/ ( Mu? ukef? Muukef udq
Yk kd jry§ íf vnf;oH;k Edik o k v
kd w
kd ,f )
olwdkY vmukefNyD.olwdkYvm(.....)NyD/ ausmif;om;rsm; upm;ae(......)onf/
4/ vkyif ef;wpfcNk y;D wpfck aqmif½u
G af Mumif;azmfjyvdak omtcg Bu,
d mESpcf u
k w
kd o
JG ;kH onf/
...ajy;zufonf/ ...armhMunfhonf/ ...oGm;,lonf/
5/ Bu,d mESpcf ?k odrYk [kwf Bu,
d mtjzpftoH;k jyKaom emr0daooe ESpcf k wd\
Yk Mum;ü vnf;? Nr?J om ponfyh pön;f wdu
Yk x
kd m;í
Bu,
d mtjzpf toH;k jyKEikd of nf/
ol vSvnf;vS? ,Ofvnf;,Ofonf/ olonf pmudk BudK;pm;NrJ BudK;pm;onf/ pm;ompm;yg rukefygapeJY/
6/ ]]jzpfonf}}[laom Bu,
d mjzifzh UJG aom0gusü &HcgwiG f ,if; ]jzpfonf} udk jrK§ yíf 0guszUJG wwfonf/
olonfum; ynm½dS( )wnf;/ ,if;um; ausmif;tkyfBuD; ( ) yif/

q&mOD;pdk;0if; jyKpk ydkYcsonf/

*kPfxl;&rSwfydkYcscsufrsm; 21
Bud , mod r S w f z G , f q d k i f & mavh u sif h c ef ; rsm;
1/ atmufygBud,mtoD;oD;udk Bud,maxmufypönf;tjzpf 0gusü oHk;jyyg/ ( rSm;wwfMuvGef;vdkY txl;*½kjyk &r,f/ )
xm;? ypf? oGm;? oifh? rd? wwf? Edkif? ½Sm? &? ae? jyef? &pf? yg? aysmf/
2/ atmufygBu, d mwdrYk aS ygi;f pyfEikd af om Bu, d mwduYk kd aygi;f pyfí 0gusü oH;k jyyg/
qH;k r? owd&? oH;k oyf? oGeo f if? qifjcif? vGr;f qGwf /
3/ Mu? ukef? Muukef[laom trsm;jyBud,mypönf; toD;oD;udk 0gusü oHk;jyyg/
4/ vkyif ef; wpfcNk y;D wpfck aqmif½u G af Mumif; azmfjyonfBh u, d mESpcf w k JG rsm;jzifh 0guszUJG wwfatmif avhusiyhf g/
(csupf m;? xkwjf y? cyfaomuf .....)
5/ jzpfonf[al om Bu, d mjzifzh UJG aom0gusü ,if;Bu, d mrygbJ zGUJ Eikd yf ukH kd 0guso;kH ckjzifh om"ujyyg/

Bud,m0daooe
trsKd ;tpm; tqifh
teuft"dyÜm,ft& zJGUpnf;wnfaqmufyHkt& - omreftqifh
-tcsdefjyBud,m0daooe (tcsed u f mvudjk yjcif;jzifh Bu,
d mudk txl;jyKw,f) - ESpBf urd x f yf........ aumif;pGm
-trlt&mjyBu, d m0daooe (aqmif½u G yf kH trlt&mudk jyjcif;jzifh ....... ) - ypön;f quf......... - omvGeftqifh
-tajctaejyBu, d m0daooe (tajctaeudk jyjcif;jzifh .......... ) - um&efvu kd .f ....... ydkíaumif;pGm
-yrmPjyBud,m0daooe (rnfí rnfrQ yrmPudk ................ ) - tomvGeq f ;kH tqifh
-tar;Bu, d m0daooe (ar;jref;jcif;jzifh Bu, d mudk txl;jyKw,f ) rSwcf suf/ /aygif;pyfBud,m0daoe taumif;qH;k

twdrk wS /f / Bud,m0d..? Bud,m0d/ csdef? rl? ajc? rm? ar; ygbd/ five! xyfqufvdkuf? xyf quf vdkuf? ESpfBudrf? ypönf;? um&ef vdkuf /
(cPcsi;f ? ½kww
f &uf? rjywf) (w½dw
k ao?,k,,
k ,) ({uef?pifppf?onf;xefpmG ) (vH;k 0? rsm;rsm;? tqrwef) (b,favmuf? rnfuo
hJ )Ykd
ESpBf urd x
f yf = Bud ^ em0dudk ESpfBudrfxyf (cifcifrifrif? oGm;oGm;vmvm ^ jrefjref? crf;crf;em;em; )
ypönf;quf = pGm^ w^ t-w^ csn-f csn^f vdu k -f vduk .f .... ( av;pm;pGm? w0kef;0kef;? ? tvS? tavmwBuD; )
um&efvdkuf = Bud ^ em0d udk um&efwv l u kd f ( &-2vH;k ? w-2vH;k )...( pD..&&D? wG&J ½G?J ,dik w f ikd w
f ikd ^f jzLwlw?l at;aw;aw; )
( tdk;-um&ef ) .... ( rdk;wdk;rwfwyf? udk;½dk;um;&m;? udk;vdk;uefYvefY )
ud,m0daooe(trsKd;tpm;ESifhtqifh) avhusifhcef;rsm;
1/ teuft"dymÜ ,ft& rnfonfBh u, d m0daooejzpfoenf;/
,Ofaus;pGm? jyif;xefpmG ? rsm;pGm? tb,frQ? cP? cyfwnfwnf? ,dik w f ikd w
f ikd ?f wnDwñGw?f ,k,, k ,? aemufaemif? uacsmu f cRw?f
tpOf? rnfrQ? oyfoyf&yf&yf? tuke?f trSe?f w&Murf;? yrmrcef?Y wdwu d sus? nDnn D mnm/
2/ zGUJ pnf;wnfaqmufyt kH & trsK;d tpm;azmfjyyg/
cifcifrifrif? qifqifjcifjcif? w½dw k ao? tvS? w'ke;f 'ke;f ? wa½GUa½GU? ,k,, k ,? vSypGm? tNy;D ? w&Murf;? vSvyS y? yd;k pd;k yufpuf?
trSe?f ,dik w
f ikd w
f ikd ?f r0w0? wufvu kd q f if;vdu
k ?f A&ysp?f ylvu kd af t;vdu k ?f 0ifcsnx f u G cf sn?f wG&J ½G?J rd;k wd;k rwfwyf? usKUH &½HUk /
3/ ]omícifrifpmG ? taysm½f iT q
f ;kH ? nDnmpGm} toD;oD;onf rnfonfUBu,
d m0daooetqifüh yg0ifoenf;/

q&mOD;pdk;0if; jyKpk ydkYcsonf/

 22 wuúodkvf0ifwef;jrefrmpm
Bud
u, d m0daooeqdkif&modrSwfzG,f&mrsm; Bud,m0daooe(odrSwfzG,f)avhusifhcef;rsm;
1/ emrftcsi;f csi;f ^ emrfEiS ehf m0d^ Bu,
d mtcsi;f csi;f aygi;f =Bu0d d 1/ rnfonfyh 'k rf sm;yg0ifoenf;/
(u)ajc+tqH;k ?acgi;f +tqH;k =ajcqH;k acgi;f qH;k (Munfo h nf/) ( ajr§mufxdk;yifhaumf? ar;xl;ac:ajym? ckefaygufajy;vTm;?
( c ) pdw+f jref+vuf+jref =pdwjf refvufjref(jyKwwfonf) a&qH;k a&zsm; tm;BuKd ;rmefwuf )
( * ) tm;& + 0rf;om =tm;&0rf;om (BudKqdkonf/) 2/ 0guswiG Bf u0d t d jzpfo;kH jyyg/
d m^vH;k csi;f emr0daooea½SU +]t}ypön;f = Bu0d d
2/ vH;k csi;f Bu, ( trd? tjrif?h tvGw?f txl;? ta&muf? tpm;? tvS? t& )
t & (,lonf)/ t vS (Munfhonf)/ t ESHU(vnfonf)
3/ 0guswGif Bud0dtjzpfoHk;jyyg/
( awmifpOfa&r&? us;D uef;awmif;arSmuf? ajcarG;rD;ravmif
3/ qdk½dk;pum;tcsKdU --- Bud 0d vufarG;rD;ravmif? cGux f ;kd cGuv
f ef )
ca&aphwGif;us (odonf)/ qifuef;awmwdk; (vkyfonf/)
4/ aygi;f pyfy'k f toD;oD;ü rnfonfyh 'k rf sm; ygoenf;/ Bu0d t d jzpf
4/ rd - &m [laomypön;f ESihf awG;? ai;? xif? ajym ponfh 0guswpfckpDwGif oHk;jyyg/
tcsKd U B ud , mwd k Y u d k aygif ; pyf í Bud , m0d a ooetjzpf ( arsmufu? rkq;kd xdik ?f ud, k af wGU? vufa&muf? ajcu? pmod?
toH;k jyKEikd o
f nf/ a&;ajz? EIwaf jz? ul;usu?f a&;usuf )
awG; + rd - &m - awG;rdawG;&m (awG;onf/) 5/ ]ceJ} [laom ypönf;qufí Bud0dtjzpftoHk;jyyg/
5/ tcsKUd aomemrf + Bu,
d m ................... Bud 0d oHk;Edkif ( at;? vuf? Ake;f ? a0g )
tanmif;ajy (avQmufonf)/ vufawGU (oifjyonf)/ 6/ ]td r f ? ausmif ; ? &yf u G u f ? taumif ? toif ; } ponf h
emrftoD;oD;udk vdkuf(odkYr[kwf)tvdkuf ypönf;wpfck
6/ emr0daooe^toHjyyk'^f + ceJ Bud0d tjzpf/
ckESifhqufí 0guswpfckpDü oHk;jyyg/
yl + ceJ ( jzpfonf )/ 0kef; + ceJ ( jrnffonf/ )
7/ vdktyfaompum;vHk;ü atmufjrpfxnfhí 0guswpfckpDü
7/ oH½SnfBud,m^oH½Snf em0d + r-w ypönf; = Bud0d
oH;k jyyg/
( oH½Snfudk oHwdkjzpfatmif atmufjrpfxnfh&onf/ )
( rvHw k vH?k rcdik w
f cdik ?f rxifwxif? rarSmifwarSmif )
,Hk + r - w = r,HkUw,Hk.../ Edkif+ r - w =
rEdkifhwEdkif../ 8/ tar; Bu0d t d jzpf^ tar;em0dtjzpf 0gus wpfcpk üD oH;k jyyg/
8/ (u) pmudk rnfrQ BudK;pm;oenf;/ tar;Bud,m0daooe ( b,favmuf? b,frQ? rnfrQ/ )
( c ) ausmif;om; rnfrQ ½dSoenf;/ tar;emr0daooe 9/ atmufygBu, d mtoD;oD;udk ESpBf urd x f yfí Bu0d t d jzpf 0gusü
oH;k yg/
9/ pum;vH;k wpfv;kH yg tcsKUd Bu,
d m .......... ESpBf urd x
f yf Bu0d t
d jzpf/
( acsmif;? iHUk ? oGm;? xdik ?f 0if? vm? tdyf )
armh / / olonf aumif;uifudk armh armh
Munfo
h nf/ 10/Bu, d m0daooetjzpf(odrYk [kw)f emrftjzpf oH;k jyyg/ (
ti,fq;kH ? teD;qH;k ? tvSq;kH ? tjrifq h ;kH ? tcg;qH;k )
10/ tomvGefqHk;tqifh = Bud0d ^ emrf ^ em0d
11/ Bud,m0daooetjzpf 0guswpfckpDü oHk;jyyg/
tjrefq;kH a&muf / tm;vH;k wGit
f oGuv
f ufq;kH jzpf/
teD;qH;k c&D;/ ( xm0pOf? tvGe?f ',dr;f ',dik ?f vdu I v f pJS mG )

q&mOD;pdk;0if; jyKpk ydkYcsonf/

*kPfxl;&rSwfydkYcscsufrsm; 23
0dbwf
emrf0dbwf ( 17 ) rsdK; Bud,m0dbwf ( 2 ) rsK;d
umvjyBud,m0dbwf trsK;d tpm;jyBu,
d m0dbwf
- uwåm;0dbwf - onf? u ? rSm / - ypöKyÜefumvjyBud,m0dbwf - apckid ;f 0dbwf
- uH0b d wf - udk / ( onf ? \ ? NyD ) ( avmh )
- xGufcGg&mjy0dbwf - rS? u / - twdwu f mvjyBu, d m0dbwf - nSEd iId ;f 0dbwf
- a½S;½I&mjy0dbwf - odYk / ( onf ? \ ? NyD ) ( pdkY ? &atmif )
- qdu k af &muf&mjy0dbwf- odUk ? xd? txd? xdatmif? wdik af tmif/ - tem*wfumvjyBu, d m0dbwf - qE´nTef0dbwf
- toH;k cHjy0dbwf - jzifh ? ESifh / ( rnf? vdrrhf nf? tH?h vwåUH ) ( ygap? yg&ap.... )
- taMumif;jy0dbwf - aMumif?h jzifh / - trdecYf s0b d wf
- vufcjH y0dbwf - tm; / ( ap )
- ae&mjy0dbwf - ü? rSm? wGi?f 0,f? u /
- tcsed jf y0dbwf - ü? rSm? wGi?f 0,f? u /
- ydik qf ikd jf cif;jy0dbwf -\/
- vdkufavsmjy0dbwf - tvdu k ?f t&? tavsmuf? twdik ;f ?
tm;avsmfpGm? ESifhtnD? ESifhtrQ /
- ,SOw f jJG y0dbwf - ES i f h ? ESifhtwl /
- cGx
J w k &f mjy0dbwf - wGi?f teuf? txJr?S txJrmS /
- &nfp;l csujf y0dbwf - iSm? tvdiYk mS ? zd?Yk tzdUk ? twGuf /
- ae&mqufwu kd jf y0dbwf - wdik w f ikd ?f wdik af tmif /
- tcsed q f ufwu kd jf y0dbwf - wdik w f ikd ?f wdik af tmif? ywfv;kH ? vH;k vH;k /

twdkrSwf/ / emrf0dbwf? emrf0dbwf../ emrf0dbwfu b,favmufrsm;sm;..../ 17 rsKd;yGm//

uwåm;?? uH? xGuf? a½S;½Ivsuf? qdkufa&muf? oHk;cH? taMumif;jyef?
vufcH? ae&m? tcsdefrSm? ydkifqdkiof lu? vdkufavsmyg? ,SOf? cJG? &nfvsuf? ae? csddef - quf /
Bud,m0dbwf b,fESrsKd; ? two wGif three & four /
ThreeumvH? ypö K yÜ ef ? onf ? \ ? NyD ? udk twd wfjyef/
rnf? vdrfhrnf? tHh? vwåHU tem*w tem*wf oD;oefY /
Four ..zdk; zdk;? trsdK;tpm;jy ? apcdkif;& ? nSdEIdif;Mu ? qE´? trdefUcs? /

emrf0dbwf toHk;jyKyHkqdkif&m jyefvSefavhvmcsufrsm;

1/ atmufyg0guswdkYü ( jyK? jzpf? ½dS )ol^wwfaomt&mudk rnfonfh0dbwfrsm;u jyoenf;/ avhvmyg/
(u) pmtkypf mayonf vlrY w d af qGjzpfonf/
( c ) Asn;f EGUJ u Anm;EGUJ ukd pdraf c:onf/
( * ) þwynfhrsm; pmBudK;pm;Muonf/ tcsKdUrSmtm;upm; avhusifh onf/
2/ txuf 1/(c)0gusü jyKvyk jf cif;cH&ol^aomt&mudjk yonf]h ]ud}k }onf uH0b
d wfjzpfonf/

q&mOD;pdk;0if; jyKpk ydkYcsonf/

 24 wuúodkvf0ifwef;jrefrmpm
3/ xGufcGg&mjy0dbwf? a½S;½I&m jy0dbwf? qdkufa&muf&mjy (C) tcsKUd aom yef;rsm;onf wpfEpS yf wfv;kH yGio
hf nf/
0dbwfrsm; - ( i ) olonf (7)&ufvHk;vHk; zsm;aecJhonf/
(u) tdrfrS ausmif;txd vrf;avQmufonf/ ( p ) olonf n (10)em&Dwikd af tmif pmzwfavh½dSonf/
( c ) oabFmonf qdyu f rf;u cGmNy/D
( * ) a&aiGUwoYkd nf txufodkY wufuek \ f / 0dbwfqdkif&m odrSwfzG,f
(C) c&D;qH;k odkY a&mufaomf tvGefaysmfMu\/ 1/ ]u? od?Yk rSm? jzif?h ESi?hf ü? wGi?f 0,f? wdik w f ikd ?f wdik af tmif}
( i ) oef;acgi, f HoYkd a&mufNy/D ponfh emrf0dbwfwdkYonf 0guswGif toHk;udkvdkufí
( p ) awmifajcwdik af tmifavQmufíanmif;nmaeonf/ trsKd;tpm; uGJjym;oGm;onf/
(q) olwcYkd &D;0uf xdatmif pufb;D jzifo h mG ;onf/ 2/ ]onf? udk? u} ponfh tcsKdUaomemrf0dbwfwdkYudk 0gusü
4/ toH;k cHjy0dbwf? taMumif;jy0dbwf? vufcjH y0dbwfrsm; - wpfcgwpf&H jrK§ yíf oH;k Edik o f nf/
(u) rD;&xm;jzifo h mG ;\/ "g;jzifv
h ;DS onf/ csed cf iG Ef iS chf sed o
f nf/ 3/ ]]ESi}hf }0dbwfygaom toH;k cHjyyk'u f kd qdv
k o
kd nft h "dygÜ ,t f jyif
( c ) rd;k aMumifah wmifNyKd onf/ OD;0 ESvHk;a&m*gjzifh tjcm; t"dygÜ ,w f pfrsK;d rsK;d rjzpfay:ap&ef (Bu, d mta½SUüxm;í
uG,vf eG \f / oH;k avh½o Sd nf/
( * ) aq;udk vlemtm; ay;onf/ om;tm; rkeUfz;kd ay;yg/ ( rsufrsefESifh Bunfh )? ( wkwfaumufESifh ½dkuf )
5/ ae&mjy? tcsed jf y? ydik q
f ikd jf cif;jy0dbwfrsm; - 4/ Bud , m0d b wf ] ]onf ? NyD ? rnf } }wd k Y o nf tcsKd U a om
(u) &efuek frmS aeonf/ vrf;xdyu f apmifyh g/ tar;ypön;f wpfcck k ESihf wGíJ oH;k aomtcg ]]o^y^r^rSm}} wdo Yk Ykd
( c ) t½kPw f ufrmS qGr;f uyfonf/ raeYu zdwx f m;\/ ajymif;wwfonf/
( * ) uRefawmf ol\pmtkyfudk iSm;onf/ olYpmtkyfudk 5/ em0dudk Bud,mtjzpfoHk;aomtcg Bud,m0dbwfwpfckckESifh
iSm;onf/ wG&J \/
6/ vduk af vsmjy? ,SOw f jJG y? cGx
J w
k jf y 0dbwfrsm; - vS^ aumif;^ ,Ofaus; = vSonf^ acsmonf^ ,Ofaus;\
(u) pnf;urf;t& ta&;,lrnf/ w&m;ESihftnD 6/ umvjyBud , m0d b wf w d k Y o nf Bud , m\umvud k j yMu
tkycf sKyo f nf/ onfq&kd mü 0gusüyg0ifaomtcsed jf yyk'Ef iS hf 0gus\qdv k o kd nfh
( c ) om"ursm;ESiw hf uG ½Si;f jyygonf/ em,u*kPEf iS hf t"dygÜ ,w f u Ykd kd vdu
k íf umvudjk yjcif;jzpfonf/
jynfph okH nf/ (&xm;0ifvm NyD ? oloGm; Ny)D
( * ) &wemwdw kY iG f pdeof nf trmqH;k / tm;vH;k txJrS 7/ ]onf?\} ypöKyÜefoHk; Bud,m0dbwfwdkYudk jzpfavhjyKavh?
oluY akd ½G;\/ jzpfNrw
J &m; wdUk ukd jy&müvnf;oH;k \/
7/ &nfpl;csufjy0dbwf- 8/ apcdik ;f jcif;udjk yonfBh u,
d m0dbwf -
(u) A[kow k &apjcif;iSm oGm;a&mufavhvmonf/ oifwYkd ,ckupí pmudo k musurf w
S Mf uavmh/
( c ) A[kow k tvdUk imS c&D;xGuaf vhvmonf/ 9/ aqmif½u
G o
f t
l csi;f csi;f ñdE§ iId ;f jcif;udjk yonfh Bu,
d m0dbwf-
( * ) twef;rSerf eS w
f ufow l Ykd tzdUk pmrcufyg/ apmapmxMu pdYk / pkaygif;pmusufMu&atmif/
8/ ae&mqufwu kd jf y? tcsed q f ufwu kd jf y 0dbwf- 10/ qE´ñeT 0f b d wfonf cGiahf wmif;jcif;? yefMum;jcif;? qkawmif;
(u) pufb;D jzifh rdik (f 50)wdik w f ikd f oGm;cJhonf/ arwåm ydo Yk jcif;? used q
f jJ cif; (tvdq
k E´)wdu
Yk kd azmfjyonf/
( c ) NrKd Uv,frS NrKd Ujyifacsmif;wdik af tmif a&Ekwaf jrmif; yef;vdak rT;ygap/ t&darwå,sb&k m;udk rzl;awGU&ap/
wl;Muonf/
11/ trdeaYf y;jcif;udk azmfjyonfh Bu,d m0dbwf-
( * ) xdkaeYu bwfpfum;udk wpfem&Dwdkifwdkif apmifhcJh
wpfEpS tf wGi;f aumif;rGepf mG ae ap/ Burd 'f Pf ig;q,f uscH
&onf/
ap/
q&mOD;pdk;0if; jyKpk ydkYcsonf/
*kPfxl;&rSwfydkYcscsufrsm; 25
0dbwfavhusifhcef;rsm; jznfhpGufavhusifhcef;
1/ ]]u? wdik w f ikd ?f jzif?h rSm}} wdo Yk nf rnfonfeh mrf0b d wfrsm; atmufyg0gusrsm;ü emrf0b d wftoD;oD;udk qDavsmaf tmifjznfyh g
jzpfoenf;/ jznfah om0dbwfonf rnfonfeh mrf0b d wfjzpfaMumif; 0du k u
f iG ;f ü
2/ umvjyBu, d m0dbwfrsm;udk trsK;d tpm;tvdu k f azmfjyyg/ xnfo h iG ;f jyyg/
3/ trsK;d tpm;jyBu, d m0dbwfwu Ykd kd cGjJ cm;jyyg/ 1/ vl --- ouf½o Sd wå0gww Ykd iG f todÓPft½dSqHk;jzpfonf/
4/ atmufygemrf0b d wftoD;oD;udk 0gusü qDavsmaf tmifjznfyh g/ ( )
jznf h a om0d b wf o nf rnf o nf h e mrf 0 d b wf j zpf a Mumif ; 2/ pyspfoD;tcsKdUonf csOfonf/ tcsKdU --- csKdonf/ ( )
0duk u f iG ;f ü xnfo h iG ;f jyyg/ 3/ wynfhwdkYu q&m --- uefawmhMuonf/ ( )
wdik af tmif? od?Yk ESi?hf wGi?f ESi/hf 4/ csmvDonf tdrf --- ausmif;txd vrf;avQmuf\/( )
(u) opfckwform;wdkYonf opfyifudk vT ----jzwfMu
onf/ 5/ þj r pf o nf awmif ra
S jr muf -- pD ;qif ;onf / ( )
( ) 6/ OMowGefoHudk aEGOD; ---- Mum;&onf/ ( )
( c ) ausmufrsuf&wemwdkY ---- pdefonf trmqHk; 7/ OD;ÓmPfu orD;csppf k -- rkezYf ;kd ay;onf/ ( )
jzpfonf/ 8/ ZGefvrSatmufwdkbm -- onf rdk;umvjzpfonf/ ( )
( ) 9/ atmifausmf --- pmtkyfudk odef;atmifu iSm;onf/( )
( * ) rEÅav;tqef &xm;onf yJcl;blwm---acwå
&yfonf/ 10/ olonf apwem--- tusKd;cHpm;&onf/ ( )
( ) 11/ tdreG o f nf [J[;kd odYk av,mOf---oGm;onf/ ( )
(C) uReaf wmfwo Ykd nf n(6)em&Dü tdrf --- jyefa&muf\/ 12/ yGiyhf iG o hf nf use;f rma&;---tajy;avhusio hf nf/ ( )
( ) 13/ q&mBu;D onf em,u*kP-f ---tkycf sKyo f nf/ ( )
( i ) rsuf r S e f --- vl B uD ; onf pum;ajymtvG e f 14/ iSufwdkY -- a'gif;onf usufoa&t½dSqHk;jzpf\/ ( )
aumif;onf/
( ) 15/ zm;u a>rudk rsKd o nf o
h wif ;ud
k "gwy
f k
H --- azmfjy xm;onf /
( p ) aZmfaZmfonf n(11)em&D ---- pmzwfavh½o Sd nf/ ( )
( ) 16/ wdpämeftcsKUd onf obm0------a&ul;wwf\/ ( )
5/ atmuf y g0gustoD ; oD ; ü wpf c gwpf & H j r§ K yf o H k ; Ed k i f o nf h 17/ ausmif;cef;r ---- ausmif;om;rsm;pka0;aeMuNyD/( )
emrf0b d wfwu Ykd kd jrK§ yNf y;D 0gusjyefa&;yg/ 18/ rcdkifonf n(11)em&D --- pmzwfavh½dSonf/ ( )
(u) vonf omonf/ 19/ olonf rdk;vif; --- pmzwfojzifh acgif;rl;ae\/ ( )
(c ) yxrqkudk olucsnf; ESpfpOf&ygonf/ 20/ xdkaeYu rdkif(20)---- ajcvsifavQmufcJh&onf/ ( )
( * ) uRerf onf eHeufwikd ;f yef;udck ;l onf/ 21/ uRefawmfonf rdb ----- aeonf/ ( )
(C) onf;cHjcif;onfomvQif oift h wGut f m;ud;k &m jzpf\/ 22/ AE¨Kvonf ppfolBuD;t*Fg ---- jynfhpHkonf/ ( )
6/ toH;k cHjzpfaMumif;azmfjyvdo k nft h cgwiG f ]]ESi}hf } 0dbwfygaom 23/ trsK;d om;pmay wnfwchH ikd rf ma&;----- jrefrmpmtzGUJ u
toHk;cH jyyk'fudk 0guswGif rnfonfhae&mwGif xm;avh BudK;yrf;aqmif½Gufonf/ ( )
½do
S enf;/ om"u 0gusEpS cf jk yyg/ 24/ nDrav; ----- t½kyf 0,fvmw,f/ ( )
7/ atmufygBu, d mtoD;oD;½dS 0dbwfukd tar;ypön;f vm;? vJ? 25/ ausmif;olrsm; ----- rrdkrdkudkonf tawmfqHk;/ ( )
wHk;? enf;? vdkYvJ wpfckckESifh wGJíoHk;jyyg/ toGifajymif; 26/ &efukef ---- vmonf/ ( )
vJoGm;onfh Bud,m0dbwfudk rsOf;om;yg/ 27/ &efukef ---- oGm;rnf/ ( )
(u) ajymonf/(c) qmNy/D (*) vmrnf/(C) upm;onf/ 28/ &efukef ---- aernf/ ( )
(i) a&mufrnf/ 29/ &efukef ---- a&mufrnf/ ( )

q&mOD;pdk;0if; jyKpk ydkYcsonf/

26 wuúodkvf0ifwef;jrefrmpm
orÁE¨ twdrk wS /f / orÁE?¨ orÁE?¨ qufpyfyHkt& orÁE¨ ?
qufpyfyHkt&(3)rsKd; teuft"dyÜg,ft&(11)rsKd;
-teuf yk ' f 0uf "d y Ü m ,,f rSwfvdkufy
ESifh ? í ? xdkUaMumifh om"ujy /
- yk'fquforÁE¨ - qefYusifjy teuf teuf q,hfwpfrsKd;ay;/
ESifh? odkYr[kwf? rSwpfyg;? odkU&mwGif? aomfvnf;? apumrl? qefY ? csdef ? usdK;? aBumif; / EdIif;EIdif; ? aygif; ? a½G; /
jzpfap ...jzpfap? r...bJvsu?f vsuEf iS .hf ../ uefYowf uefYowf ?NydKif ? NyD; ? a&;/
vnf;aumif;... vnf;aumif;/ yk'ftcsif;csif;qufpyfay;yHkrsm;
a&m..yg? a&m..a&m? - tcsed jf y (1) rdbESiq hf &mudk ½dak oyg/
jzpfjzpf..jzpfjzpf? ../ ESifhwpfNydKifeuf? rSpí? wdkif?wdkif;?
r...rD? r..rD? orQ? wkef;../ (2) armifbESiu hf Reaf wmf vkyt f m;ay;Muonf/
(3) olonfvnf;aumif;? uREkfyfonfvnf;aumif; tpGrf;
- tusK;d arQmjf y ½So
d nfyif/
- 0gusquforÁE¨ atmifzdkY?&ef? apjcif;iSm? &eftvdkYiSm.. (4) acsmif;om odrYk [kwf iyvDoo Ykd mG ;rnf/
ESifhwpfNydKifeuf? vQif? pOf? vsuf (5) pHyg,yf ef;jzpfap? ESif;qDyef;jzpfap 0,fvmyg/
ouJhodkY? í? ap&ef? rS? u? um (6) bdkbkd rSwpfyg; tm;vH;k *kPx f ;l ESihf atmifjrifonf/
aomtcg? ywfvHk;? twGif;? - taMumif;jy
í? ESifh? aomaMumifh? ojzifh.../ (aygif;pnf;teuf? wpfckr[kwfwpfckteuf? uefYowfrJhteuf?
xuf?enf;wl? oavmuf? &ef
uefo Y wfteuf wdjYk zifh yk't f csi;f csi;f qufpyfay;Muonf/)
twdkif;? atmif? tHhaomiSm
twGuf? aomf? aomaMumifh? - EdiI ;f ,SOjf y 0gusquforÁE¨rsm;udkvnf; avhvmyg/
&um;? onfhtwGuf? ojzifh? í ouJhodkY? ovdk? xuf.../ (1) udak yGvo D nf acsmif;udyk pf í jrpfudk ½Smavonf/
NyD;? vsufum? wkef;? bJ (2) oDt&kd u D kd ydik f ojzifh oifcef;pmudk Edkifonf/
aomfvnf;? bJESifh? &if;? - aygi;f pnf;jy (3) a&tdk;udk½Guf vsu^f um^Ny;D NrKd Uxo J Ykd 0ifvmonf/
bJvsufESifh? apumrl .../ ESi?hf vnf;..vnf;? tjyif..vnf;?
omru..vnf;/ (4) av;jzifyh pfvu kd f pOf^wkef; orifu xGuaf jy;vm\/
(5) tusK;d udck pH m;vdk vQif taMumif;udk jyKvkyf&rnf/
- a½G;cs,jf y (6) a&MuyfMuyfa&mif;Edik frS ajymif;qefudk ukyfrdr,f/
- t"dymÜ ,fquf odkUr[kwf/ (7) csuaf umif;BuKH u tdraf ½SUrif; jzpfvrd rhf ,f/
xdkYaMumifh? odkYjzpfí? xdkYaemuf
(8) c&D;qH;k aomf yef;wdik af &mufrnf/
odkYjzpfaomaMumifh
- uefo Y wfcsujf y (9) q&mro½kyfjyonfh twdkif; oifwef;olrsm; vdkufu
tb,faMumifhqdkaomf
vQif? rS? u../ Muonf/
taMumif;rSmum;
taMumif;aomfum;? (10) armifarmifBuKd ;pm; ouJhodkY aZmfAvvnf;BudK;pm;onf/
xkdYjyif? 4if;jyif? onfhjyif? - uefo Y wfrjhJ y (11) a0,Hpm;onf xuf rd;k [de;f u ydpk m;onf/
jzpfap.......jzpfap? (12) vif;w vSoavmuf awmh iSuw f ikd ;f vSonf/
4if;aemuf?onfhaemuf? aomfvnf;aumif;...aomfvnf;aumif;?
odkY&mwGif?odkYwap? jzpfap.......r.... jzpfap../ (13) toHt;kd odUka&mufonf ESiw hf pfNyKd ief uf rlvoHjzpf oGm;onf/
odkYayrifh? (14) rd;k &moDa&mufonft h cg xGeaf &;jyifMuonf/
odkYjzpfapumrl? - wpfNyKd ief ufjy (15) pmoifae pOf pum;rajym&yg/
odkYaomfvnf;? vsuf? um? &if; ..../ (16) pmar;yGaJ tmif ap&ef oifcef;pmrsm;udk ausnuf&rnf/
xdktcg ..../ (17) pm&dwaå jzmifrh eS Bf uUH cikd af &; twGuf ausmif;u ysK;d axmif\/
- wpfcNk y;D wpfcjk y (18) oltjrefajy;oGm;aomfvnf; rD;&xm;rrDvu kd yf g/
um? í .../ (19) rD;&xm;rrDvu kd f apumrl av,mOfvufrw S &f cJo
h nf/
q&mOD;pdk;0if; jyKpk ydkYcsonf/
*kPfxl;&rSwfydkYcscsufrsm; 27
t"dyÜm,fquforÁE¨\ qufpyfay;yHkrsm; (20) aMumifonf AD½dkudkuG,fvsuf <uufudkacsmif;aeonf/
(1)cspEf iS ;f OD;oabmaumif;onf/ xdaYk Mumifh olUuckd spcf if Muonf/ ( )
(2)ol yxr r&Edik /f taMumif;rSmrl upm;rufaomaMumifh jzpf\/ (21) rd;k onf tke;f tke;f jrnf vsuf onf;xefpGm½Gmaeonf/
(3)qkreG o f nf ocsmF wGuof nf/ onfah emuf jrefrmpm usurf w S \f / ( )
(4)ar&Donf pdwx f m;aumif;onf/ xdjYk yif ulnw D wfonf/ (22) tcsKUd rmS tvkyvf yk f&if; ynm½SmMuonf/ ( )
(5)pE´monf ausmif;ysufwwfonf/ od&Yk mwGif pmBudK;pm;onf/ (23) v,form;Bu;D rSm oDcsi;f qdk&if; v,fxeG af e\/ ( )
(6)waygi;f va&mufNy/D xdt k cg o&zDyef;wdYk yGiv
hf ef;rnf/ (24) rDro D nf AD½u
kd zkd iG hfí qkwq H yd u
f ,
kd o
l nf/ ( )
(25) aeonf ta½SUrx S u G fum taemufo0Ykd ifonf/
rnfonfhenf;jzifhqufpyfonfjzpfapteufteuft"dyÜg,ft&(11)rsKd;
( )
cGJjcm;Edkifonf/ atmufyg0gusrsm;udkavhvmyg/
(1) rdk;csKef;onf/ od&Yk mwGif ^ odaYk omf rdk;r½Gmay/ ( )
orÁE¨qdkif&modrSwfzG,frsm;
(2) rdrk u kd o
kd nf r qm bJvsuf rkeu Yf pkd m;onf/ ( )
1/ ] í ? u ? ESifh} wdkY toHk;udkvdkufí orÁE¨uGJyHk -
(3) 'D*&D&Ny;D jzpfvifu h pm; jrefrmpmruRr;f ay/ ( )
- olauR;í uRefawmfpm;onf/ (taMumif;jyorÁE¨)
(4) xd&k ufu eHeuf(3)em&D xd;k onfhwikd f olrtdyaf o;/
- vlq;kd udzk rf;í pcef;odaYk c:omG ;onf/ (wpfcNk y;D wpfcjk yorÁE)¨
( )
- rwfva&mufu pmar;yGJajz&rnf/ (tcsdefjyorÁE¨)
(5) 0if;vJjh zLonf pmar;yGJrNy;D rcsi;f ½ky½f iS rf Munfyh g/ ( )
f yd u
- tcsed rf eS t f OD;aESmufrysuEf ikd /f (uefo
Y wfcsujf yorÁE)¨
(6) vomwkef; Adik ;f iif&onf/ ( )
- rd;k ½GmonfEiS hf opfyifrsm; vef;qef;vm\/ (taMumif;jyorÁE)¨
(7) arrGeo f nf arG;aeYa&muf wdik ;f ukov kd jf yKavh½o
Sd nf/
- a& ESifh Mumonf yeH&onf/ (aygif;pnf;jyorÁE¨)
( )
(8) om;aumifukd ypftahH omuiSm vifph ifay:u apmifyh g/ ( ) 2/ 0gusquforÁEE¨ iS ehf mrf0b
d wf toH;k udv
k u
kd íf uGjJ ym;yH-k
(9)a0g[m&wG i f t rS w f j ynf h &pd r f h a omiS m cuf q pf r sm;ud k - oabFmonf qdyfurf;u cGgNyD/ (xGufcGg&mjyemrf0dbwf)
tydkifusufMu onf/ ( ) S rf &ygu um;jzifo
- &xm;vufrw h mG ;rnf/ (0gusquforÁE)¨
(10) pd w f u sef ; rmjcif ; ES i f hj ynf h p H k z d k Y &opmayaumif ; rsm;ud k
zwfMuonf/ ( ) - jrpfBu;D rsm;teuf þjrpfonft½Snq f ;kH jzpfonf/ (emrf0b d wf)
(11) ]]eif ½Sif;jy vdkY? igwGufwwfoGm;NyD/}} ( ) S nft
- jrpfBu;D rsm;½do h euf xdjk rpfonft½Snq f ;kH jzpf\/ (orÁE)¨
(12) a& ESifh Mumonf vGefpGmyeH&onf/ ( ) - taronfnaD v;zdYk rkefY0,fvmonf/ (emrf0dbwf)
(13) aucdik f omru ZdkEdkvnf; usef;rmBuHUcdkifonf/ ( ) - tawG;tac:&ifo
h efzYkd pmrsm;rsm;zwfoifhonf/ (orÁE¨)
(14) trwfwed rf mS ESv;kH &nf omr[kwf vuf½;kH &nfvnf;½do S nf/ - wynfrh sm;atmifjrifonfth wGuf q&m0rf;omonf/ (orÁE)¨
( )
- wdik ;f jynftwGuf us&mwm0efux
kd rf;aqmifMurnf/ (emrf0b
d wf)
(15) ausmif;ydw&f ufwiG f rke[ Yf if;cg; odrYk [kwf MumZH[if;cg;
csufpm; rnf/ ( ) - jrpfBu;D em;wdik af tmif c&D;qufygrnf/ (emrf0dbwf)
(16) pmpDu;kH ü (8)rSwEf iS t hf xuf&rS *kPfxl;&Edkifonf/ ( ) - ola&mufonfhwikd af tmif uRefawmfapmifhaernf/ (orÁE¨)
(17) ar;onft h wdik ;f ajzEdik f vQif trSwaf umif;&Edik o f nf/ - acG;udk wkwfESifh r½G,fygESifh/ (emrf0dbwf)
( ) - rd;k ½GmonfESifh xGefa&;jyifukef\/ (orÁE¨)
(18) pnf;urf;ysuf u ta&;,ljcif;cH&rnf/ ( )
- acG;udk wkwfjzifh r½G,foifh/ (emrf0dbwf)
(19) rdk;½Gmonfjzpfap? r½Gmonfjzpfap rd;k oD&ad usmif;rysu/f
- olvmonfudk uREfkyfjrifonf/ (orÁE)¨
( )
q&mOD;pdk;0if; jyKpk ydkYcsonf/
 28 wuúodkvf0ifwef;jrefrmpm
rSwcf suf em;vnf r I E S i f h u Rrf ; usif r I q d k i f & mavh u sif h c ef ; rsm;
1/ 0gustcsif;csif;udk qufpyfay;aompum;vHk;onf 0gusquf orÁE¨/ 1/(u) atmufygorÁEt ¨ oD;oD;onf qufpyfyt kH & rnfonfo h rÁE¨
2/ emrf emrfpm;wdkY\ aemufüwnfí 4if;wdkYudk a0zefydkif;jcm;jy jzpfoenf;/
onfhpum;vHk;onf emrf0dbwf/ ESifh? xdkYjyif? ouJhodkY? í
3/ qufpyfyHk? qufpyfenf;t& yk'f?0uf?t"dyÜg,f[k oHk;rsKd;½dSonfudk ( c ) atmufygorÁEt ¨ oD;oD;onf teuft"dygÜ ,t f & rnfonfh
teuft"dyÜm,ft& cGJjcm;aomtcg 11 rsKD;½dSvmonf/ orÁE¨ jzpfoenf;/
aomfvnf;? ojzif?h ESiw hf pfNyKd ief uf? odrYk [kwf /
orÁE¨avhusifhcef;rsm; (jyefvSefoifcef;pm) 2/ atmufyguGufvyftoD;oD;ü qDavsmfaom orÁE¨jznfhyg/
1/ atmufyg qefYusifjyorÁE¨wdkYudk 0guswpfckpDüoHk;jyyg/ jznfhaomorÁE¨onf rnfonfhorÁE¨jzpfaMumif; 0dkufuGif;
odkY&mwGif? vifhupm;? apumrl? vsufESifh? r ... bJvsuf/ üazmfjyyg/
(u) t0ga&mif.....tjyma&mifudk a&mpyfvQif tpdrf;a&mif
2/ atmufyg tcsed jf yorÁEw ¨ u Ykd kd 0guswpfcpk üD oH;k jyyg/ jzpfvmonf/ ( )
ESiw
hf pfNyKd ief uf? tcgwikd ;f ? pOf? orQ? r..rD? aomtcg? wdik ;f ?
( c ) olonfA½D u kd zkd iG hf .... tusu Ð ½kd mS onf/ ( )
r...rcsi;f ?
( * ) usm;oem; ..... EGm;csrf;omrnf/ ( )
3/ atmufygwu Ykd kd tusK;d arQmjf y orÁEt ¨ jzpf 0gustoD;oD;üoH;k jyyg/ (C) vlq;kd onf &Jujkd rifonf ..... xGuaf jy;\/ ( )
atmif? &ef? tHUaomiSm? pdrfhaomiSm? zdkY / ( i ) abmvH;k yGrJ sm;udk rd;k &moDa&muf .... MunfMh u&rnf/
4/ atmufygwdkYudktaMumif;jyorÁE¨tjzpf 0guswpfckpDü oHk;jyyg/ ( )
í? aomaMumifh? ojzifh? vdkY? xdkYaMuifh / ( p ) aMumif w pf a umif o nf a&td k ; pif t eD ; ü 0yf ....
<uufacsmif; aeonf/ ( )
5/ atmufygwdkYudk EdIif;,SOfjyorÁE¨tjzpf 0guswpfckpDü oHk;jyyg/
ouJhodkY? ovdk? xuf /
6/ atmufygwu Ykd kd aygi;f pnf;jyorÁEt
¨ jzpf 0guswpfcpk üD oH;k jyyg/
ESifh? vnf; ... vnf;? tjyif ... vnf;? omru ... vnf;/ emrfypön;f toH;k jyKykH om"ursm;
7/ ]odrYk [kw}f udk a½G;cs,jf yorÁEt ¨ jzpf 0gusüoH;k jyyg/ 1/ acG;ESpaumif
faumif? yef;oH;k yGifh? pum;wpfcGcGef;? tonf;ESprTfr Tm? iSuw
f pfc k
8/ ]vQif? rS? u} wdkYudk uefYowfcsufjyorÁE¨tjzpf 0guswpfckpDü ( rsKd;jy )
oHk;jyyg/ 2/ armifat;? r at;? iSuzdfz dk? xef;zd k? pke;f r ? ausmif;ol/ &Jar
a r aumifr
ar?
( vdifñTef; )
9/ atmufygwdkYudk uefYowfrJhorÁE¨tjzpf 0guswpfckpDü oHk;jyyg/ 3/ ig;wd k Yonf..?/ iSursm; frsm;onf
r sm; ?/ vlawGa wGvmaew,f/ ( ude;f ñTe;f )
jzpfap..jzpfap? jzpfap.r.jzpfap? 4/ pum;wpfceG ;f avmufajymcsiw f ,f/ aiGig;ode;f avmuf acs;yg/
aomfvnf;aumif;.....aomfvnf;aumif;? ( ocsFm )
aomfvnf;aumif;...... r........aomfvnf;aumif;? awmif vQaH eNy/D rD;awmh vmaeNy/D armifarmifyJy J vdak wmhw,f/
5/ a&awmif
10/ atmufygwu ¨ jzpf 0guswpfcpk üD oH;k jyyg/ (emrfaxmuf)
Ykd kd wpfNyKd ief ufjyorÁEt
vsuf? um? &if; / 6/ prf;a&yrm vd k at;ygap/ iSuoG
yrm rdarwåm/ a&vd fo Gi f ./ (Oyrm)
7/ prf;a&wnfwnf;[laom trdarwåm/ ( ½lyu )
8/ td k..rdcif/ [,f trwfwdkY/ u,fygAsKdU/ a[h.. aEGr/ ( tmvkyf )
w um k zGirhf ajymeJ/Y NrKd Uwd
9/ vlwum
wumud wkdif; rD;vif;Ny/D t e,fe,f
e,f a&mufc\hJ /
( 0dpäm )

q&mOD;pdk;0if; jyKpk ydkYcsonf/

*kPfxl;&rSwfydkYcscsufrsm; 29
ypönf; ( 3 )rsKd; ypönf;qdkif&modrSwfzG,frsm;
emrfypönf; Bud,mypönf; yk ' f a jymif ; ypö n f ; 1/ emrf? emrfpm;? Bu,
d mwdUk ukd tcsKUd aomypön;f wdUk EiS hf wGaJ omtcg
9- rsdK; 5 - rsdK; 3 - rsKd ; ypön;f wpfrsK;d omru wGEJ ikd o
f nf/
- rsK;d jy -tar; - emrf (uav; wdik ;f om vQif ru/ olwYkd vnf; r& Edkif awmh ay/ )
yif?OD;? a,muf? enf;?avm?vm;?vJ?wH;k / t?zG,f?csuf?rI
ck? aumif ../ 2/ tcsKUd aomemrfwEYkd iS hf rsK;d jyypön;f wpfrsK;d ru wGEJ ikd o
f nf/
eifwdkY rMum;ukeaf vm/ jcif;?p&m?t...t... ( xD; wpfvuf^wpfacsmif;^wpfpif;^/ qif wpfaumif^wpf pD;)
- vdiñ f eT ;f Bu, d memrfy'k Af s/
om;? ol? zdk? r? tpm;? vkyfp&m? tod 3/ tcsKUd aomemrfwu Ykd kd rsK;d jyypön;f tjzpf oH;k avh½o
Sd nf/
a':? armif? OD; - ud e ;
f ñTe ;
f t?jcif;?rI-wGjJ yef/
*kP&f nfjyemrfajymif;/ ( ausmif;oHk;ausmif;/ ½GmoHk;½Gm/ tdrfoHk;tdrf )
Mu?ukef?Muukef/
- ude;f ñTe;f
wdkY? rsm;? awG.../ aMumuf½jYH cif; jyif;uke\ f / tvS? om,mrI? tjzL 4/ ]ud k } [l a ompum;vH k ; ud k Bud , mwl E S p f c k M um; xm;í
aumif;jcif;/ vnf;aumif;?emrf? emrfpm;\ aemufwGif xm;ívnf;aumif;
- ocsmF ypön;f ypön;f tjzpfo;kH avh½o
Sd nf/
Budrf? ajrmuf? - Bud,maxmuf - emr0daooe
uspD? cefY ..../ Edkif?0HhcJh?rd?ao;?xdkuf?yg - oGm;udkoGm;rS jzpfr,f/
wwf?Edkif?zl;?½Sm?&uf?OD; aom? onfh? rnfh - armife udku nHv h Ykd cHvu
kd &f wmayg/h
- emrfaxmuf - rif;wduYk u
kd tygw,fumG /
jyef?ESifh?awmh?oGm;?csif?cJ zwfaom? rSwfonfh
omvQif? awmh?
xm;?&pfyg?aysm?f oif?h vS/ usufrnfh pm/
vnf;? rsm;? yg../ 5/ ]rsm;}ypön;f onf tcsKUd ae&mü ta&twGuu f kd r&nfñeT ;f bJ
olYudk xm;&pf cJhvdkuf/
- Oyrm wGzJ ufaomemrf? emrfpm;? Bu, d m\av;eufru
I kd &nfñeT ;f onf/
uJhodkY? ES,f? vdk? - tjiif;jy - olrsm; jyefa&mufNyDvm;vdkY/
- Bud,m0daooe
twdik ;f .../ - ighudk ol jrifrsm;jrifomG ;&if tcufy/J
r? r ... bl;/ pGm?t? w-w? t-w
- ½lyu rvGr;f bl;/ rodyg/ csn-f csn?f vku d -f vdu
k f 6/ emrfpm;udk trsm;jyypön;f ]wd}Yk ESihf wGíJ oH;k onf/
wnf;[laom / cifrifpmG ? tukef (olwYkd / ,if;wdUk /)
- tmvkyf - 0g u sa emuf v d
k
u f w½dkwao?
7/ yk'fajymif;ypönf;onf Bud,mESifhemr0daooewdkYudk emrf?
tdk? [,f? ½Sif? ayghav?aygh?av?uG,f? tuRrf;w0if emr0daooe? Bu, d m0daooetjzpf ajymif;ay;Edik o
f nf/
cifAsm? a[h/ 0ifcsnfxu G cf sn/f
aemf?uGm?yg?Asm?½Sif?av ( aumif;rI ? toGm;tvm? 0,faom? cifrifpmG ? tomt,m )
aygu h mG ? vd.Yk ...../ csKo
d mpGm? tvS
- 0dpäm
(Bud,m0dbwfrjzpfap&) wyif wyef;?tylwjyif;
wdkif;? wum? 8/ 0gusü Bud,mudef;ñTef;ypönf;udk jr§KyfíoHk;avh½dSonf/
t(NrKd UNrKd U) wdkYtdrfudk vmvnfaemf/ jrefcsnfaES;csnf/
- olwdkY vm( ) NyD/

twdkrSwf/ / ypön;f ? ypön;f ...? (3)ypön;f ? 9/ om? csnf;?awmh?yif?awmif ponfhtcsKdUaom ypönf;wdkYudk

emrfESifh Bud,m yk'fajymif;om ? rSwfyg (3) ypönf;/ nine & five five’ emrfaxmufypön;f tjzpf omru Bu, d maxmufypön;f tjzpfvnf;
three ud k ; / emrfypön;f ud;k ? ud;k rsK;d [m/ rsK;d ? vdi?f ude;f ? csm? oH;
k Ed
i
k o
f nf
/
emrf?yrm?½ly? tmvky?f 0dpäm xkw/f ud;k rsK;d ud;k rsK;d [kw.f .............../ - avmuwGif vlom y"mejzpf\/
ig; / Bud,mypönf; ig;rsKd;a&muf? tar;? udef;nTef;? - odomodap rjrifygapESi/hf
Bud,maxmuf? tjiif;? 0gus? aem aemf aemuf/ - pmudkcsn;f zwfraebJ ud, k v f ufvyI ½f mS ; jyKay;yg/
oH k ; / yk'fajymif;ypönf; (3)rsKd;½Sd/ emrf yk'f? em0d ? Bud0d / - pmrvkyb f J tdycf sn;f raeeJY /
t? aom? pGmeJY nSdNyD;od/ ( tvkyf? pm;aom? aumif;pGm ½Sd) /
q&mOD;pdk;0if; jyKpk ydkYcsonf/
 30 wuúodkvf0ifwef;jrefrmpm

avh u sif h c ef ; 0gusqdkif&modrSwfzG,f&mrsm;

1/ atmuf y gypö n f ; toD ; oD ; onf rnf o nf h e mrf y pö n f ; 0gus½d k ;
jzpfoenf;/ uwåm;wpfcEk iS hf Bu, d mwpfcyk g0ifaom0gusonf 0gus½;kd
uJoh ?Ykd zd?Yk a,muf? rsm;? cef?Y [,f? wum? wnf;[laom? yg jzpfonf/ atmufygenf;rsm;jzifh 0gus½;kd zGUJ avh½o Sd nf/
2/ atmufygypönf;toD;oD;onf rnfonfhBud,mypönf; (u) em0dEiS hf Bu0d x d nfo h iG ;f ízGUJ enf;/
jzpfoenf;/ ( c ) yk' f
p k
x nf h
o G
i f
; ízG JUenf;/
( *) yk'frsm;udka½SUaemuftpDtpOfajymif;ízGJUenf;?
enf;? r ? rd ? ukef ? aemf /
(C) uwåm;jrK§ yíf zGUJ enf;?
3/ ]rI? rnfh? csnf-csnf}toD;oD;onf rnfonfhyk'fajymif; (i) Bu, d mjrK§ yíf zGUJ enf;?
ypönf;jzpfoenf;/ ( p) uwåm;0dbwfjrK§ yíf zGUJ enf;?
4/ atmufygemrftoD;oD;udkwGJEdkifaom rsKd;jyypönf;ESpfrsKd;pD (q) uH0b d wfjrK§ yíf zGUJ enf;/
ESiw
hf jJG yyg/ 0gusa&m
jrm;? "g; ? vl ? pm;yGJ ? BudK; / 0gus½;kd (2)ck? odrYk [kw(f 2)ckxufyakd om 0gus½;kd rsm;udk
5/ ]½Gm? tdrf? uef? jrpf} toD;oD;udk rsKd;jyypönf;tjzpfoHk;jyyg/ 0gus wpfcw k nf;jzpfap&ef 0dbwf? ypön;f ? orÁEw ¨ pfcck Ek iS qhf ufí
a&;aom 0gusonf 0gusa&mjzpfonf/ atmufygenf;rsm;jzifh
6/ ]udk}[laompum;vHk;udk Bud,mwlESpfckMum;ü xm;í
0gusa&mzGJUavh½dS onf/
vnf ; aumif ; ? emrf ? emrf p m; wd k Y \ aemuf w G i f (u) uwåm;? uHponfyh 'k t f csKUd ukd jrK§ yíf zGUJ enf;/
xm;ívnf;aumif; ypön;f tjzpf oH;k jyyg/ ( c ) 0gus½dk;ESpfckxufydkí yg0ifaom0gus½dk;zGJUenf;/
7/ ]wdkU}ypönf;udk emrfpm; (4)ckESifh wGJíoHk;jyyg/ teuft"dyÜg,ft& 0gus ig;rsKd;
8/ yk'af jymif;ypön;f onf Bu, d mESiehf mr0daooewdu Yk kd emrf? emr teuft"dyÜm,ft& 0gus ig;rsKd;½dSonf/ ,if;0gus
0d a ooe? Bud , m0d a ooetjzpf ajymif ; Ed k i f a Mumif ; ig;rsK;d wdrYk mS -
om"ujyyg/ (u) xkwaf zmf0gus(wpfpw kH pf&m jyK?jzpf?½du S x kd wk af zmf)
( c ) ar;cGe;f 0gus(wpfpw kH pf&mudak r;)
9/ 0gusü Bu, d mude;f ñTe;f ypön;f jrK§ yíf oH;k Edik yf u
kH kd om"ujyyg/ ( * ) jiif;y,f0gus(wpfpHkwpf&m rjyK? rjzp?f r½dSdudkjy)
10/ atmufygypönf;toD;oD;udk Bud,maxmufypönf;tjzpf (C) wdu k w
f eG ;f 0gus (trde?Yf apcdik ;f ? Ed;I aqmf? awmif;yef
awmif;qdk )
vnf;aumif;? emrfaxmufypönf;tjzpf vnf;aumif; (i)qE´0gus (qkawmif;?qkay;?used q f ?J used q
f )kd
cGjJ cm;oH;k jyyg/ wdjYkzpfMuonf/
(awmh? yif? awmif? om) twdrk wS /f /teuft"dymÜ ,ft& 0gus 5 xkwf ar; jiif; wduk ?f qE´vukd f /
11/ rsm; onf emrf? emrfpm;? Bu, d mtoD;oD;\ av;eufru I kd ]]-aEGO;D a&mufNy/D OMoiSuw f eG Nf yv
D m;/-armifu h rkd vGr;f
&nfneT ;f Ekid af Mumif; om"u0guswpfcpk jD zifh jyyg/ awmh/-ajymjyyg&ap/=bk&m;pl;&ap&JU/}}
12/ atmufyg 0gustoD;oD;½Sd emrf? emrfpm;? Bud,mwpfckckESifh
wGx
J m;aom ypön;f toD;oD;udk rsO;f om;jyyg/ zGJUpnf;wnfaqmufyHkt& 0gus (2)rsKd;
zGUJ pnf;wnfaqmufyt
kH & 0gus(2)rsK;d ½do
S nf/ ,if;0gus
(2)rsK;d wdrYk mS -
(u) 0gus½dk; ( oloGm;onf/ )
( c ) 0gusa&m (oloGm;onfudkuRefawmfjrifonf/ )

q&mOD;pdk;0if; jyKpk ydkYcsonf/

*kPfxl;&rSwfydkYcscsufrsm; 31
wdkY jzpfMuonf/ - armifbu wkwEf iS hf armifvu S kd ½du
k o f nf/
yk ' f t rsKd ; tpm; - pmoifcef;wGif vdrrf ajym&ef wynfrh sm;udk q&mu qH;k ronf/
yk'(f 4)rsK;d ½do
S nf/ ,if;yk'(f 4)rsK;d wdrYk mS - - avSay:u Mumyef;udk cl;onf/
(u) yk'½f ;kd (c) aygi;f pyfy'k f - rvSonf raeYu aygirf ek u Yf kd uReaf wmhtm; ay;onf/
(*) ypön;f a&myk'f (C) 0dbwfo, G yf 'k f
wdjYk zpfMuonf/ - olonf tjref aps;rS jyefvmonf/
- olonf vsijf refpmG pufb;D udk pD;vmonf/
- ig;Budrfajrmuf roefrpGrf;olrsm;\ tm;upm;NydKifyJGudk
avhusifhcef; ,aeYusif;y\/
1/ atmufyg emr0daooe? Bu, d m0daooe toD;oD;udk 0gus½;kd - nDno D nf aMumiftrd x f u J tpfuBkd u;D tm; ig;aMumfwpfaumifukd
wpfckpDü oHk;jyyg/
ay;vdu k o f nf/
at;jraom? aysmf½TifpGm? wjznf;jznf;? jrifhrm;aom? w&if;wESD;/
- vwfqwfaom olonf toD;tESu H kd ESpo f ufonf/
2/ atmufygy'k pf k toD;oD;udk 0gus½;kd wpfcpk üD oH;k jyyg/ - vdrrf maom q&monf wynfu h kd cspo f nf/
rnfonfyh 'k pf t k jzpf oH;k onfuv kd nf; azmfjyyg/ - bBu;D u abmvH;k uefí ajcaxmufemaeaom ajr;i,fukd
(uwåm;yk'fpk? uH -? tcsdefjy - ponf ...) aq;vdrf; ay;onf/
uReaf wmf\tpfu?kd
- q&m0efBu;D u aq;udk rSerf eS f raomufonft h wGuf vlemrsm;
om,maomnaecif;?
aq;udrk eS rf eS f aomufMu&ef owday;onf/
jrefrmhuRef;opf?
a&;zdkYcJwH/ - zdk;omatmifu awGY&mudk csKdjzifh vdkufvHcwfum ½Gmom;rsm;udk
taESmift h ,Suf ay;aeaom uR½J ikd ;f udk zrf;qD;vdu k o f nf/
3/ 0gus½dk; zGJU&mü uwåm;? Bud,m? uwåm;0dbwf? uH0dbwf - rronf tyfcsnEf iS hf ca&yGirhf sm;udk oDonf/
jr§Kyfí zGJUavh½dSyHkrsm;udk om"ujyyg/
- uReaf wmfonf armfvNrKd iu f q&mhukd 'l;&if;oD;jzifh uefawmhonf/
4/ atmufyg0gus toD;oD;½dS yk'w f u Ykd kd tpDtpOfoifah tmif jyifzUJG yg/ - ay (3000) jrifah om yef;oD;yifrsm; pdu k yf sL;d &efawmifwef;wpfcu k kd
(u)q&mBuD;u wpfESpfywfvHk; rSefrSefBudK;pm;aomaMumifh oufqikd &f mu ½SmazGaeonf/
pmar;yGJudk *kPfxl;ESifhatmifjrifonfh armifarmifudk
csD;usL;\/ - rvSonf rjrtm; ,refEpS u f oZifyef;rsm;udk vufaqmiftjzpf
( c ) rpHy,fu ol&½daS om AD½x kd rJ S qkwq H yd rf sm;udk ay;onf/
uReaf wmft h m; xkwjf yonf/ -'dik v
f Bl u;D u Murf;wrf;pGm upm;onft h jyif NyKd ibf ufupm;orm;
( * ) ausmif;wGif jrefrmh,Ofaus;rIukd tpOfxed ;f odr;f &rnf[k rsm;udq k q J &kd efpwwfaom avmvH;k orm;zd;k wkwu f kd jyif;xefpmG
q&mu qH;k ronf/ owday;vku d o
f nf/
(C) tjrwfwEd;k olay;aomvufaqmifukd uRerf odr;f xm;\/ - uReaf wmfonf opfyifay:u v,fuiG ;f rsm;udk vSr;f jrif&onf/
( i ) t½dk;usKd;aeaom bbBuD;\ wkwfaumufudk jyifay; - (10)Budrfajrmuf &yfuGufvli,frsm; pmMunfhwdkuf\
vdkufonf/
( p ) 'DZifbmvwGif ausmif;tvdkuftm;upm;yGJrsm;udk pmaya[majymyJu G kd ,aeY usi;f yrnf/
usif;y\/ - tdrw f iG f jrefrmh,Ofaus;rIukd tpOfxed ;f odr;f &rnf[k rdbESpyf g;u
(q) uR½J ikd ;f Bu;D u csKdESifh rpHy,fudk a0SUonf/ oifMum;onf/
( Z ) v,fwq D &mawmfb&k m;Bu;D u Oykoaf eYwiG f trJom; rpm; - bifc&mtzJUG u aw;oDcsi;f rsm;udk atmifjrifpmG oDqw kd ;D rIwíf
Mu&ef a[mMum;awmfrlonf/ tcrf;tem;udk ½kyo f rd ;f vdu k o f nf/
( ps ) þa0g[m&rsm;udk Mum;zl;onfw h ikd f ½kww f &uf t"dygÜ ,u f kd
rodEdkifay/
(n) trsK;d orD; wd&pämefO,smOfwpfywf ajy;yGu J kd ,aeYeeH uf
(7)em&DwGif usif;yonf/ jrefrmo'´gar;cGef; 15 rSwf zdk; ajzEdkifzdkYtwGuf
- olonf vsijf refpmG xrif;udk pm;í ausmif;odYk oGm;onf/ oifhq&mhjzifh txyfxyfavhusifhyg/
q&mOD;pdk;0if; jyKpk ydkYcsonf/
 32 wuúodkvf0ifwef;jrefrmpm
o'´gavhusichf ef;qdik &f m *kPx
f ;l &nfvrf;nTepf jH yK tajzrsm;
emrf ? emrfpm; ? emr0daooe ? Bud,m ? Bud,m0daooe qdkif&m
em;vnf r I q d k i f & m avh u sif h c ef ; rsm;
1/ (u) teuft"dymÜ ,ft& rnfonfeh mrf jzpfoenf;/ 2/ ( c ) yk*¾vemrfpm; oHk;rsdK;teuf rnfonfh trsdK;tpm;
y&dabm* ? zdtm; ? jynfol ? ZGJ ? vlxk ? okb&mZm? ynm? jzpfoenf;/
0rf;omrI? aumifp?D a½TOa'gi;f ? aZmf*sD oif; ? oif ? ol ? usKyf ? nnf; ? uRefr ? tcsif;
1/ (u) ZGJ - pdwåZemrf 2/ ( c ) oif; - tjymcHemrfpm;
jynfol - trsm;qdik ef mrf oif - Mum;emolemrfpm;
zdtm; - trsm;qdik ef mrf usKyf - ajymolemrfpm;
y&dabm* - tpkjyemrf uRerf - ajymolemrfpm;
a½TOa'gi;f - trsm;qdik ef mrf (iSutf rnf )
aZmf*sD - wpfO;D qdik ef mrf(pmqdt
k rnf) 2/ ( * ) ocFsmemrfpm; (2) rsdK;wGif rnfonfh trsdK;tpm;
jzpfoenf;/
1/ ( c ) zJGUpnf;wnfaqmufyHkt& rnfonfhemrf jzpfoenf;/ tcsKd U?oH;k csy?f tm;vH;k ?xuf0uf?wpfyg;?tajrmuftjrm;
½Si;f jyyg/ 2/ ( * ) tcsKd U - yrmPjyocsmF emrfpm;
taumif; ? pm;zG,f ? tvkyf ? a,musmf ; ? arwåm ? OD;xkyf tm;vH;k - yrmPjyocsmF emrfpm;
1/ ( c ) tvkyf - Bud,memrf(Bud,m + emrfyk'fajymif;ypönf;) wpf y g; - ta&twGujf yocsmF emrfpm;
arwåm - yifud u dkemrf (jrefrmo'´genf;t& cJpG wd íf r&) oH;k csyf - ta&twGujf yocsmF emrfpm;
tumif;- *kP&f nfjyemrf (*kP&f nfjyyk'f + tajrmuftjrm; -
emrfyk'fajymif;ypönf;) wpfyg; -
OD;xkyf - aygi;f pyfemrf (emrfy'k f + Bu, d myk')f wpfck -
3/ (u) teuft"dymÜ ,ft& rnfonfh emr0daooe jzpfoenf;/
1/ ( * ) rnfonfh emrfu rnfonf eh mrfukd txl;jyKoenf;/ tajrmuftjrm;? tMuif? b,f? ½Sm;yg;aom? tcsKd U ? tjcm;
rkefYbl; ? MumouFef; ? y&dwfyef; ? qyfjymcGuf ? iSufqif 3/ (u) tajrmuftjrm; - ocsmF emr0daooe
1/ ( * ) MumouFef; tMuif - tñTe;f emr0daooe
a½SUemrf Mumu aemufemrfouFe;f udk txl;jyKygonf/ b,f - tar;emr0daooe
rkebYf ;l ½Sm;yg;aom - *kPf&nfjyemr0daooe
a½SUemrf rkeYf u aemufemrf bl; udk txl;jyKonf/
3/ ( c ) zJGUpnf;wnfaqmufyHkt& rnfonfh emr0daooe
iSufqif jzpfoenf;/
aemufemrf qifu a½SUemrf iSuu f kd txl;jyKygonf/ owåad umif;? arT;? oef½Y iS ;f ? ajzmifw
h ef;? vsijf ref? csKd om
....................
3/ ( c ) oef½Y iS ;f - aygi;f pyfemr0daooe
2/ (u) emrfpm;av;rsKd ;teuf rnfonfh trsKd ;tpm; jzpfoenf;/ ajzmihw f ef; - aygi;f pyfemr0daooe
tMuif? tcsKd U? oif;? oif? b,f? ol? wpfyg;? cyford ;f vsif j r ef - aygi;f pyfemr0daooe
csKd om - yiff u d kemr0daooe
2/ (u) tMuif - tnGe;f emrf;pm;
tcsKd U - ocsFmemrfpm;
oif; - yk*v ¾ emrfpm;
b,f - tar;emrfpm;

q&mOD;pdk;0if; jyKpk ydkYcsonf/

*kPfxl;&rSwfydkYcscsufrsm; 33
3/ ( * ) rnfonfh ocsFm emr0daooe jzpfoenf;/ 5/ ( c ) zJGUpnf;wnfaqmufyHkt& rnfonfh Bud,m0daooe
( 2 ) vrf;? 36 aumif? wwd,ajrmuf? trSwf ( 3 )? ig;yg;? tcsKd U enf;/
3/ ( * ) 36 aumif -ta&twGujf yocsmF emr0daooe ,k,, k ,? cyfjrefjref? pD&&D? ½Te;f &½Ge;f ? ,dik wf ikd w
f ikd ?f tvS
trSwf ( 3 ) - tpOfjy ocsFmemr0daooe 5/ ( c ) ,k,, k , - ESpBf urd x f yfBu, d m0daooe
ig;yg; -ta&twGujf yocsmF emr0daooe cyfjrefjref - ypön;f qufBu, d m0daooe
tcsKd U -yrmPjyocsFmemr0daooe pD&&D - um&efvu kd Bf u, d m0daooe
½Te;f &½Gef; - ypön;f qufBu, d m0daooe
3/ (C) rnfonf emr0daooetqifh jzpfoenf;/
tenf;qH;k ? ydík rsm;aom? trsm;qH;k ? om,maom? csKd aom 5/ ( * ) rnfonfBh u, d m0daooe tqifeh nf;/
3/ (C) tenf;qH;k - tomvGefqHk; tqifh rsm;pGm? tvSq;kH ? omíaysm½f iT pf mG ? ti,fq;kH ;? omvGepf mG
trsm;qH;k - tomvGefqHk; tqifh 5/ ( * ) omíaysm½f iT pf mG - omvGet f qifh
om,maom - omref tqifh ti,fq;kH - tomvGeq f ;kH tqifh
ydík rsm;aom - omvGef tqifh cifrifpmG reftqifh
- omref
omvGepf mG - omreftqifh
4/ (u) teuft"dyÜm,ft& rnfonfh Bud,mtrsdK;tpm;
jzpfoenf;/
wduk cf u
kd f ? wdu k cf wf ? zdEydS f ? zGihf ? yGihf ? wnf½?dS usu?f jyKwf
4/ (u) wdu k cf u
kd f - jyKjcif;jy Bud,m
wku d cf wf - jzpfjcif;jy Bud,m wwfuRrf;rIqdkif&m (ajcmufrSwfwef avhusifhcef;rsm;)
zGifh - jyKjcif;jy Bud,m 6/ (u) ]ol} emrfpm;udk a,mufsm;? rde;f r? wd&pämefwdkUtpm;
wnf½dS - ½Sdjcif;jy Bud,m oH;k jyyg/
usuf - jzpfjcif;jyBud,m 6/ (u)
( xrif;usufNyD/ ) udu k okd nf olUu, f kd ol txifBu;D aeav\/(a,muf
kd u ufsm;m;)
jyK w f - jyKjcif;jyBud,m rronf olemjyK jzpfonf/ ol onf Muifempdwf½Sd\/(rdef;r)
( yJudk jyKwfyg/ ) acG;uav;onf ol\ocifukd tvGef cifw, G \f /(wd& pämef)

4/ ( c ) zJUG pnf;wnfaqmufyt kH & rnfonfh Bu, d mtrsKd ;tpm; 6/ ( c ) ]wd}Yk udk ypön;f taejzihv f nf;aumif; ? emrfpm;taejzifh
jzpfoenf;/ vnff;aumif; oHk;EdkifaMumif; om"u0gus (2) ckjyyg/ rnfonfh
nSy?f pufcsKy?f ajzmif(h onf)? vsijf ref(onf)? cke?f a&ul;? ypönf;? rnfonfh emrfpm; trddsK;tpm;tjzpf oHk;onfudkvnf;
ajzmifw
h ef;? jref? aq;jc,f? udu k pf m;? tdyaf ysmf 0du
k u
f iG ;f jzifh azmfjyyg/
4/ ( c ) nSyf - yifudkBud,m 6/ ( c ) (1) wd k Y u rif;udk pdwfrqdk;ygbl;/ (ajymolemrfpm; )
vsifjref - aygif;pyfBud,m (2) ig wd k Y vnf; a&mufz;l ygw,f/(ude;f ñTe;f ypön;f )
ajzmifh - *kP&f nfjyBu, d m
ckef - yifudkBud,m 6/ ( * ) tcsdKUaom0dbwfwdkYESifh wJGvQif atmufygemrfpm;
5/ (u) teuf t "d y Ü m ,f t & rnf o nh f Bud , m0d a ooe wdüYk atmufjrpf xnfah vh ½So d nfukd om"ujyyg/
jzpfoenf;/ ½Sif ? eif ? ol? ig
,k,, k ,? vH;k 0? b,favmuf? tpOf? z½dzk &J? tvsit f jref 6/ ( * ) emrfpm; 0dbwf atmufjrpfxnfyh kH
5/ (u) vHk;0 - yrmPjyBu, d m0daooe ig + rSm igh rSm
b,favmuf - tar;Bu, d m0daooe eif + aMumifh eifh aMumifh
tpOf - tcsdefjyBud,m0daooe ol + twGuf olU twGuf
tvsit f jref - trlt&mjyBu, d m0daooe

q&mOD;pdk;0if; jyKpk ydkYcsonf/

 34 wuúodkvf0ifwef;jrefrmpm
6/ (C) tcsdKU? bm ? ,if;wkdYudk emrfpm;tjzpf 0gustoD;oD;ü 7/ ( i ) atmuf y gemrf t oD ; oD ; ud k tjcm;emrf w pf c k c k E S i f h
oH;k jyyg/ aygi;f pyfaom tcg]t}`rKS yaf vh ½Syd u
kH kd om"ujyyg/
....ta&mif? tyif? tom;? t½kyf .....
6/ (C) tcsKd U / / tcsKd U u trSewf &m;udk vufrcHvakd y/
bm / / acgi;f aqmif jzpfzYkd bm udk apmifx
h ed ;f &rvJ/ 7/ ( i ) ay;xm;onfeh mrf tjcm;emrf ]t} jrKS yyf kH
,if; / / ,if; um; Bu;D olwYdk usi0hf wfrsm; jzpfay\/ ta&mif + a½T = a½Ta&mif
t½kyf + bDvl; = bDv;l ½kyf
tyif + wrm = wrmyif
7/ (u) atmufyg aygi;f pyfy'k w Ykd kd 0gp*F cJjG yyg/
f u
rsuEf mS csKd ? aq;jc,f? pdwjf refvufjref 8/ (u) atmufyg aygif;pyfemrftoD;oD;wGif rnfonfu
7/ (u) emr0daooe? rnfonfu 0daoos jzpfaMumif; cJjG cm;jyyg/
aygi;f pyfy'k f aygi;f pyfykH 0gp*F qeftdwf? rkefUacgif;tkH;(acG;bDvl;? anmiffrkwfqdwf?
rsuEf mS csKd rsuEf mS + csKd (emrf +emr0daooe) rkeysm;ovu
fysm;ovu? yJvif
Yysm;ovuf vif;a>r? Muuffqif )
aq;jc,f aq; + jc,f (emrf + Bu, d m) 8/ (u) qeftw d f = qef(emr0daooe)+ tdwf ( 0daoos )
pdwjf refvufjref pdw+f jref + (emrf+emr0daooe+ rkeaYf cgi;f tH;k = rke(Yf 0daoos ) + acgi;f tH;k (emr0daooe)
vuf + jref emrf +emr0daooe)

7/ ( c ) tcsKd aom emrfrsm;udk rnfonfhypönf;ESifh wGíJ oH;k vQif 8/ ( c )emrfy'k af jymif;ypön;f wpfcck Ek iS q hf ufí *kP&f nfjyemrfzUGJ
,if;emrfonf taygi;f tpkukd &nfñeT ;f azmfjyoenf;/ om"u0gus jyyg/
ESpcf k jyyg/ Nird ;f csr;f ? acsm? eD? oGuv
f uf? ajzmif?h yg;eyf? ½Sn?f Murf;/
7/ ( c ) tcsKd Uaomemrfrsm;udk trsm;jyude;f ñTe;f ypön;f ]wdUk }ESihf 8/ ( c )
wJíG oH;k vQif ,if;emrfonf tygi;f tpkukd &nfñeT ;f azmfjyygonf/ ay;xm;onfhyk'f emrfy'k af jymif;ypön;f *kP&f nfjyemrf
om"u / / ( 1 ) tarwdUk jyefvmNy/D Nird ;f csr;f + jcif; = Nird ;f csr;f jcif;
( 2 ) rcdik fwYkd a&mufNyvD m;/ acsm + t = tacsm
yg;eyf + rI = yg;eyfrI
7/ ( * ) ] txl ; ? taES ; ? tvk y f ? tjyef ? tEk . .}wd k Y u d k
emr0daooetjzppf 0gustoD;oD;wGif oH;k jyyg/ 8/ ( * ) toGufvufqHk;? ti,fqHk;? tvSqHk;? tawmfqHk;?
7/ ( * ) txl; / / raeYu txl;tpnf;ta0; jyKvyk cf o hJ nf/ tcsKq Yk kd emrftjzpf 0gustoD;oD;ü oHk;jyyg/
d ;kH wdu
taES; / / taES;,mOf ig;pD; *dwx f ;kd xm;onf/ 8/ ( * ) toGuv f ufq;kH
tvkyf / / OD;bawmh tvky½f rkH mS wm0efusaew,f/ twef ; acgif ; aqmif c ef Y & ef toG u f v uf q H k ; ud k
a½G;vdu
k o f nf/
7/ (C) atmufyg 0dwpfcck Ek iS hf wJjG cif;jzifh oH½n S t
f qH;k ½Sad om ti,fq;kH
emrfwiG f atmufjrpfxnfah vh½ydS u
kH kd om"ujyyg/ tdrw f iG f ti,fq;kH rSm O0J jzpf\/
udk? tm;? aMumifh? twGuf? zdkY
7/ (C) 8/ (C) toGufvufqHk;? ti,fqHk;? tvSqHk;? tawmfqHk;?
oH½nS tf qH;k ½Sad omemrf 0dbwf atmufjrpfxnfyh kH tvdrm® qH;k wdu Yk kd emr0daooetjzpf 0gustoD;oD;wGif oH;k jyyg/
armifarmif + udk armifarmifu h kd 8/ (C) ti,fq;kH
cifcif + tm; cifcifhtm; ti,fq;kH orD;udk tvdv k u
kd Mf uonf/
arar + twGuf ararhtwGuf tvdrm¨ qH;k
tvdrm¨ qH;k orD;av;rSm rdacsmjzpfonf/
q&mOD;pdk;0if; jyKpk ydkYcsonf/
*kPfxl;&rSwfydkYcscsufrsm; 35
8/ ( i ) emr0daooewdu Yk kd yk'af jymif;ypön;f wpfcck Ek iS q
hf ufí emrf 9/ (u) ajrmS ufx;kd yifah umf? ar;xl;ac:ajym? ckeaf yguaf jy;vTm;?
odrYk [kwf emrfpm;wpfcck \ k a½Sw Y iG f xm;oH;k jyyg/ a&qH;k a&zsm;wduYk kd 0gustoD;oD;wGif Bu, d m0daoetjzpf oH;k jyyg/
jrifrh m;? usO;f ajrmif;? vdrm® ? ½d;k om;? ½Snv f sm;? pdr;f vef; 9/ (u) ajrmS ufx;kd yifah umf
8/ ( i ) jrifrh m; tcsi;f rsm;aeolwUkd ukd ajrmS ufx;kd yifah umf rvkyo
f ifah y/
- jrifrh m;onfah wmif ar;xl;ac:ajym
usO;f ajrmif; pum;rsm;Ny;D olEpS Of ;D rSm ar;xl;ac:ajym rvkyaf wmhyg/
- usO;f ajrmif;aomvrf; a&qHk;a&zsm;
vdrm® pHkaxmufonf xdktrSKudk a&qHk;a&zsm; pHkprf;av
- vdrm® rnfh uav; ownf;/
8? ( p ) yk'af jymif;ypön;f wpfcck Ek iS hf wGq J ufvQif Bud,mtcsKdUudk 9/ ( c ) trd? tjrifh? tvGwf? txll;? ta&muf? tvS? t&
emr0daooetjzpf oHk;EdkifaMumif; om"uoHk;ckjyyg/ Bu0d t
d jzpfo;kH jyyg/
8/ ( p ) Bu, d mtcsKd U yk'af jymif;yHk 9/ ( c ) trd / /abmvHk;udk *dk;orm;u trd zrf;vdu k \f /
emr0daooetjzpfo;kH yHk tvGwf / / &NyD;onfhpmmudk tvGwf tHEikd &f rnf/
(1) pm; pm;onfh pm;onfh tpm txl; / / udk&D;,m; bmomudk txl; avhvm\/
(2) oGm; oGm;aom oGm;aom c&D; tvS / / jcif;orm;wdYk NyKd iyf rGJ prD tvS cwfMu\/
(3) ae aernfh aernfh t&yf ta&muf/ / paeaeYrSm ta&mufvmyg/
t& / / yxra½Tzvm;qkukd t& ,lcJhyg/
8/ (q) atmufyg ( ocsmF ^tar;^tnTe;f .. )yk'f toD;oD;udk tjrif/h / avhusiahf v,mOftzJUG onf tjrifh yso H ef;
emrfpm; tjzpf0guswiG f toD;oD;wGif oH;k jyyg/ Mu\/
oH;k xnf ? tcsKd U? tenf;i,f? b,f? bm? ,if;? þ?...
8/ (q) oH;k xnf / / ykq;kd ig;xnf teuf oH;k xnfukd ,lvmyg/
tenf;i,f/ / pkaqmif;aiGxJrS tenf;i,fudkom 9/ ( * ) atmufyg yk'w f uYkd kd ESpBf urd x
f yfjcif;? ypön;f qufjcif;?
xkw, f yl g/ um&ef v d k u f j cif ; wpf e nf ; enf ; jzif h Bud , m0d a ooe
b,f / / toif b,f u vmovJ/ jzpfa tmifz J
GU pnf ;jyyg /
,if; / / ,if; um; ynm½SdwdkY pum;wnf;/ yljyif;? ½Te;f ? pdr;f ? pD? acsmif; ? vSy? 0g? cifrif
9/ ( * ) yk'f&if; zJGUpnf;onfhenf;
8/ ( Z ) txuf ar;cGe;f yg yk'f toD;oD;udk emr0daooetjzpf yljyif; - tylwjyif; ( ypönf;quf )
oH;k jyyg/ pdr;f - pdrf;wdr;f wdr;f ( um&efvu kd f )
8/ ( Z ) tcsKd U / / vltcsKd Uu trSew f &m;udk &ifrqdik vf Mkd uay/ vSy - vSvSyy ( ESpBf urd x
f yf )
bm / /olwb Ykd mtaMumif;aMumifh pGepYf m;Muoenf;/
þ/ / þ wdik ;f jynf tvGef Nird ;f csr;f om,m\/ 9/ (C) Bud0dtjzpf 0gustoD;oD;wGif oHk;jyyg/
8/ ( ps ) rnfrQ ? b,favmuf? tenf;i, i,f? tb,frQ? wdu Yk kd awmif p Of a &r&? usD ; uef ; awmif ; arS m uf ?
0gustoD;oD;wGif emr0daooe odrYk [kwf Bu, d m0daooetjzpf ajcarG ; rD ; ravmif vuf a rG ; rD ; ravmif ? cG u f x d k ; cG u f v ef /
oHk;jyyg/ rnfonfh yk'ftjzpf oHk;onfudkvnf; 0dkufuGif;jzifh jyyg/ ca&aphwiG ;f us? qifuef;awmwd;k
8? ( ps ) b,favmuf 9/ (C) - awmifpOfa&r&
pmud k b,f a vmuf usuf x m;ovJ [ if / t½l;ronf pum;udk awmifpOfa&r& ajymavh ½So d nf/
(Bu, d m0daooe) - us;D uef;awmif;arSmuf
tenf;i,f olcdk;rSm vSnfhuif;&efaMumifh usD;uef;awmif;arSmuf
ausmuftaMumif; tenf;i,f odu toufarG;Edik \f / jzpfae\/
(Bu0d ad ooe) - ynmrJhvQif qifuef;awmwdk; jzpfwwf\/
- oli,fcsi;f taMumif;udk ca&aphwiG ;f us odygonf/
q&mOD;pdk;0if; jyKpk ydkYcsonf/
 36 wuúodkvf0ifwef;jrefrmpm
9/ ( i ) arsmufu? rkq;kd xdik ?f ud, k af wGY ....Bud 0d tjzpfo;kH jyyg/ 10/ (u) jzpfonf [laom Mu, d mjzifh zJUG aom0gusü wpfcgwpf&H
9/ ( i ) arsmufu/ / Zmwfrif;om;u arsmufu u jyonf/ wG if ,if;Bu ,
d mud k jr K
S yí
f oH ;
k Ed
i
k faMumif; om"u0gus oHk;ckjyyg/
rkq;kd xdik /f / OD;wGwyf o D nf rkq;kd xdik f xdik u
f m orifukd 10/ (u) (1) ,if;um; yk*HNrdKUa[mif; ( ) wnf;/
acsmif;\/ (2) þonfum; vlYobm0yif ( ) wnf;/
ud, k af wGU/ / cg;ydkufEdSkufjcif;udk udk,fawGU cH&zl; (3) 4if; yk*¾dKvfonf ausmif;tkyfBuD; ( ) yif/
ygovm;/
9/ ( p ) ]]ceJ}}}ypön;f qufí Bu0d t d jzpf 0gustoD;oD;wGio f ;kH yg/ 10/ ( c)Bu, d mtjzpf oH;k aom emr0daooeESpcf \k Mum;ü vnf;?
at;? vuf? Akef;? a0g ? 'dkif;? jAef;? yl? 0kef; NrJ ? om ponf h ypön;f wpfcck u k x kd m;í Bu, d mtjzpf oH;k jyyg/
9/ ( p ) at;/ / aqmif;n ajrmufjyefav ta0Sw Y iG f at;ceJ 10/ ( c )(1) oD&donf ,Ofonfomru vSvnf;vS onf/
cHpm;&\/ (2) &ufMumonfw h ikd f bk&myef;rSm vef;Nrv J ef; aeygonf/
vuf/ / vufceJ vif;Ny;D aemuf rd;k csKe;f oHMum;&onf/ (3) rvS o nf acsm omacs mNy;
D oabm raumif;acs/
'dkif;/ / wmvTwfaoewfoH 'dik ;f ceJ xGuaf y:vm\/
10/ ( *)vkyif ef;wpfcNk y;D wpfck aqmif½u G af Mumif; azmfjyvdo k nft h cg
9/ (q) atmufyg Bu, d mwku Yd kd rd-&m [laom ypön;f aygi;f pyfí Bud,mESpfckudk wJGí oHk;avh½SdyHkudk om"u 0gus 3 ck jyyg/
Bud 0d tjzpf oHk;jyyg/ 10/ ( * )(1) udkudk<um;u bD½dkxJrS qkwHqdyfudk xkwjf y onf/
awG; ? ai; ? xif ? ajym ? Mum; ? oGm; (2) bkwt f ;D onf aMumiftrd x f u J rkeu Yf kd ,lpm; onf/
9/ (q) awG; (3) pkpo k nf oli,fcsi;f rsm;tm; tDauGU 0,fauR;onf/
zGm;zGm;onf awG;rdawG;&m awG;aewwfonf/
ai; 10/ (C) trsm;jyBud,mudef;ñTef;ypönf;wdkYudk 0gusü oHk;jyyg/
pmoifcsed üf ai;rdai;&m ai;aejcif; rjyKoihyf g/ 10/ (C) Mu / / rif;'ifww Ykd pfou kd f pkaygi;f pmusuaf e
xif Muonf/
t½l;ronf xifrx d if&m ajymaeav\/ ukef / / arZifwdkYtzJGU pm& ukef NyD/
Muukef / / q&mwdkY 0rf;ajrmuf Muukef \/
9/ ( Z ) atmufyg yk'w f u Ykd kd Bu0d t d jzpf 0gustoD;oD;wGif oH;k jyyg/
tanmif;ajy ? vufawGU? r,Hw k ,Hk ? rEdik w f Edik f ? armharmh? xdik x
f ikd f
(w½dw
k ao? tenf;i,f? rxdwxd? jyif;xefpmG ? cP? tvGe?f ..) 10/ (i) Bu, d mtcsi;f csi;f aygi;f pyf&mü Bu, d mESpcf rk u aygi;f Edik yf ukH kd
om"u0gus oH;k ckjyyg/
9/ ( Z ) vufawGU
uvdk&if;udk vufawGU xkwaf zmfaeMuonf/ 10/ ( i ) (1) tcrf;tem;odkY <ua&muf tm;ay; csD;jrSifhMuonf /
r,Hw k ,Hk (2) uav;rsm; ajy; vTm; upm; aeMuonf /
olUpum;udk trsm;u r,Yw kH ,Hk jzpfaeMuonf/ (3) {nfoh nfukd um;*dwo f Ykd oGm;a&muf ydaYk qmif EIwq f uf
xdik x f ikd f Mu onf /
vrf;xdyt k cf ükH xdik x
f w f ikd f raeygEiS /hf
10/ ( p ) atmufyg Bud,mwdkYudk Bud,maxmufypönf;tjzpf
9/ ( ps ) tomvGefqHk;tqifhudk azmfjyaom yk'fwdkYudk Bud,m oH;k jyyg/
0daooetjzpf oHk;EdkifaMumif; om"u 0gus oHk;ck jyyg/ wwf ? xm;? ypf? vm? oGm;..( ae?jyef?Munf?h ½Sm?aysm)f
9/ ( ps ) (1) tjrefq;kH 10/ ( p ) wwf / / udkudkonf pnf;urf; rysuw f wfyg/
vlemudk aq;½HkodkU tjrefq;kH ydUk ygav/ xm; / / olonf cufqpfrsm;udk ESpfpuwnf;
(2) tvSq;kH uusuf xm;\/
pkpkrSm tvSLaeYu tvSq;kH jzpfae\/ vm / / rl,ma&? ocsFm wGufvmcJhaemf/
(3) taumif;qH;k
jyKorQwidk ;f taumif;qH;k jzpfygap/
q&mOD;pdk;0if; jyKpk ydkYcsonf/
*kPfxl;&rSwfydkYcscsufrsm; 37
0dbwf ? orÁE¨ ? ypönf; qdkif&m 13/ (u) ... rnfonfh emrfypön;f jzpfoenf;/
em;vnfrSKqdkif&m ( av; rSwfwefavhusifhcef;rsm; ) uJhodkY? zdk? a,muf? cefY? [,f? rsm;? wnf;[laom? wum?
11/ (u) rnfonfh emrf0b d wf jzpfoenf;/ pvH k
; ? yg ...
u? wdik w f ikd ?f jzif?h rSm? ESihf ? odYk 13/ (u) uJhodkY - Oyrmypön;f
(ud?k aMumif?h EiS thf wl?widk af tmif?twGu?f ywfv;kH ?tzd?Yk \?tm;?x?d txd...) zdk - vdifnTef;ypönf;
11/ (u) u - uwåm;0dbwf cef Y - ocsFmypönf;
wdik w f ikd f - tcsdefqufwdkufjy0dbwf rs m ; - emrf axmufypön;f
jzihf - toH;k cHjy0dbwf ozG,f - Oyrmypön;f
rSm - ae&mjy0dbwf avmuf - Oyrmypön;f ^ocsmF ypön;f
cGe;f - rsKd ;jyypön;f
11/ ( c ) atmufygwdkYonf rnfonfh umvjyBud,m0dbwf OD;^xD;^r^a':^om;^ol - vdin f eT ;f ypön;f
jzpfoenf;/ wdik ;f - 0dpämypön;f .
\? jy?D tH?h vwåUH ? onf? rnf? vdrrhf nf ck^vH;k ^acsmif; - rsdK;jyypönf;
11/ ( c ) \ - twdwfumvjyBud,m0dbwf
NyD - ypöKyÜefumvjyBud,m0dbwf 13/ ( c )rnfonfh Bud,mypönf; jzpfoenf;/
tHh - tem*wfumvjyBu, d m0dbwf enf;? r ? rd? aygah v? ukef (wk;H ? r ? r-bl; ? awmh?
rnf - tem*wfumvjyBu, d m0dbwf oif?h wwf? zl;? &uf? Muuke?f rsm;? ESihf ?½Si?f aemf? rd? uG,?f av?
11/ ( * ) rnfonfh trdsK;tpm;jyBu, d m0dbwf jzpfoenf;/ aygh? cJh? avm? vm;? Mu..)
ap? pd?Yk yg&ap? avmh? ygap? &atmif 13/ ( c )enf; - tar;ypön;f
r - tjiif;jyypön;f
11/ ( * ) ap - trdeUf cs0b d wf rd - Bu, d maxmufypön;f
pdkY - nSEd iId ;f 0dbwf ukef - ude;f nTe;f ypön;f
avmh - apckid ;f 0dbwf
yg&ap - qE´ñTef0dbwf 13/ ( * )rnfonfh yk'fajymif;ypönf; jzpfoenf;/
t ? zG,f ? pGm ? w-w ( p&m? &ef? aom? rnfh ? csnf-
csn?f w&? onf?h rI? jcif;? t-t )
12/ (u) qufpyfyt kH & rnfonfh orÁE¨ jzpfoenf;/ 13/ ( * )p&m - emrfy'k af jymif;ypön;f
ESihf ? í? xdaYk Mumif?h ouJo h Ykd aom - emr0daooeyk'af jymif;ypön;f
(xdjYkyif?vsu?f o&Ykd mwGi?f orYkd [kw?f rw S pfyg;?vQi?f EiS w
hf pfjyKid ef uf?xt
kd cg..) zG,f - emrfy'k af jymif;ypön;f
12/ (u) ESihf - yk'fquforÁE¨ pGm - Bu, d m0daooeyk'af jymif;ypön;f
í - 0gusquforÁE¨
xdaYk Mumifh - t"dymÜ ,fquforÁE¨
ouJo h Ykd - 0gusquforÁE¨
wwfuRrf;rIqdkif&m ( 6 rSwfwef avhusifhcef;rsm; )
12/ ( c ) teuft"dymÜ ,ft& rnfonfo h rÁE¨ jzpfoenf;/
zd k Y ? u? rS ? vQ i f ? &if ; ? í (..ojzif h ?aomf v nf ; ? 14/ (u) 0guswGif qDavsmaf tmif jznfíh rnfonfh
ESiw
hf pfNyikd ef uf? odrYk [kw?f um? wdik ;f ? ESi?hf xuf?atmif) emrf0b
d wftjzpf jznfo h nfukd 0du k uf iG ;f ü azmfjyyg/
12/ ( c ) zdkY - tusKd ;arQmjf yorÁE¨ wkid af tmif? ESi?hf wGif ? odYk
rS - uefo Y wfcsujf yorÁE¨ (1) armifcspñ f o kd nf n(11)em&D ............. pmzwfavh ½So d nf /
( )
wdik ;f - tcsed jf yorÁE¨ (2) olwYkd n(10)em&Dü tdrf ............ jyefa&mufMuonf /
um - wpfcNk y;D wpfcjk yorÁE¨ ( )
(3) &xm;onf yJc;l blwm ................ acwå &yfonf /( )

q&mOD;pdk;0if; jyKpk ydkYcsonf/

 38 wuúodkvf0ifwef;jrefrmpm
14/ (u) (1) armifñdkonf n(11) em&D wkid af tmif pmzwfavh 14/ ( i )
½do
S nf/( tcsed q
f ufwu kd jf y0dbwf ) u / / jzLjzL u oabmaumif;w,f/ (uwåm;0dbwf)
(2) olwdkY n (10) em&Dü tdrf odkY jyefa&mufonf/ rSm / / ausmif; rSm pmMunfhwdkuf ½Sd\/ (uwå uwåm;0dbwf )
( qdkufa&muf&mjy0dbwf ) odkY / / rwfv odkY a&mufNyD/ (qdkufa&muf&mjy0dbwf)
(3) &xm;onf yJcl;blwm wGif acwå &yfonf/ ESifh / / vufudk qyfjym ESihf aq;yg / (toHk;cHjy0dbwf)
( ae&mjy0dbwf ) jzifh / / q&mhaus;Zl;jzifh pmar;yJaG tmifNy/D (taMumif;jy0dbwf
tm;avsmfpGm/ / tcg tm;avsmpf mG vmcJhyg/ (vdkufavsmjy0dbwf)
14/ ( c ) jrKyo
f ;kH Edik af om emrf0b
d wfukd jrKS yíf 0gusukd jyefa&;yg/ ESit hf rQ / / tcsdef ESithf rQ pmvkyfae&\/ (vdkufavsmjy0dbwf )
(1) vonf omonf/ teuf / / yef;wdYk teuf ESi;f qDukd a½G;yg/ (cGx J w
k &f mjy0dbwf)
(2) yxrqkudk olucsnf; ESpfpOf &ygonf/ rS / / tdrf rS aps;wkid af tmif avSsmufc\hJ /(xGucf mG &mjy0dbwf)
(3) uRefronf eHeufwikd ;f yef;udk cl;onf/ wdik af tmif / / tdrfrS aps; wdik af tmif avQmufc\hJ /
14/ ( c )(1) v( ) omonf / ( qku
d af &muf&mjy...)
(2) yxrqkudk ol( )csnf; ESpfpOf &ygonf / zdkY / / ararh zdUk oeyfcg;acguf 0,fvm\/
(3) uRefronf eHeufwdkif; yef;( ) cl;onf / (&nfp;l csujf y0dbwf)

14/ ( * )toH;k cHjzpfaMumif; az:jyvdo

k nft h cgwiG f ESifh 0dbwfygaom
toH;k cHjyyk'u
f kd 0gusü rnfonfah e&mwGif xm;avh ½So d enf;/ 15/ 0gustoD ; oD ; wG i f oH k ; í rnf o nf h orÁ E ¨ t jzpf
om"u 0gus ( 2 )ck jyyg / oHk;aMumif; azmfjyyg/
14/ ( * )toH;k cHjzpfaMumif; azmfjyvdo k nfh tcgwiG f ]ESi}hf 0dbwf í? u? ESifh? wkdif? wdkifatmif? tcgwdkif;? rS? zdkU?
ygaom toHk;cHjyyk'fudk 0gusü Bud,m\ a½SUwGif xm;avh ESiw
hf pfNyKd ief uf? xuf? aomfvnf;? ojzif?h &ef? wdik ;f ? atmif? um?
½Syd gonf/ vQif? ouJhodkY.......
om"u/ / (1) bbonf acG;udk wkwaf umufEiS hf ½G,rf o d nf/ 15/ í / / olajymjyí odMu&onf/ (taMumif;jyorÁE¨)
(2) rronf o&D;'D½yk ½f iS u
f kd rsurf eS Ef iS hf Munfhae\/ u / / BudK;pm;vkyf u 0ifaiGw;kd rnf/
(uefYowfcsufjyorÁE¨)
14/ (C) Bud-0dbwf onf ? NyD ? rnf wkdYonf tcsdKUaom ESifh / / rdk;½Gmonf ESifh xGefwHk;jyifukef\/ (tcsdefjyorÁE¨)
tar;ypö n f ; wd k Y E S i f h wJ G í oH k ; aomtcg toG i f r nf o d k Y wdik ^f wdik af tmif// olvmonfh apmif&h ayrnf/(tcsed jf yorÁE)¨
ajymif;vJwwfoenf;/ om"u 2 ck jyyg/ tcgwdkif;/ / olvmonfh rke0Yf ,fvmonf/ (tcsed jf yorÁE)¨
14/ (C) Bu, d m0dbwf onf? Ny?D rnf wdo Yk nf tcsKd Uaomtar; rS / / rd;k vGef rS xGecf sjcif; rjyKoifah y/ (tcsed jf yorÁE)¨
ypönf;wkdYESifhwJGí oHk;aomtcg ]onf onf o}? ] NyD onf y}? zdkY^&ef/ / azaz zwf zd^Yk &ef w&m;pmtkyf 0,fyg/
]rnf onf r ESihf rSm}wdo Yk Ykd toGiaf jymif;vJ wwfygonf / (tusKd ;arQmjf yorf...)
om"u/ / &ef^atmif/ / 0ifaiGw;dk &ef BuKd ;pm;vky&f rnf/
(1) olvmonf/ olvm o vm;/ (tusKd ;arQmjf yorÁE)¨
(2) armifarmifa&mufNy/D b,fol a&mufywHk;/ xuf/ / armifbBuKd ;pm;onfxuf udkjru ydk\/
(ESKd i;f ,SOjf yorÁE)¨
14/(i) atmufyg emrf0b d wfwu Ykd 0kd gustoD;oD;wGio f ;kH jyyg/rnfonfh aomfvnf;/ / BudK;pm;aomfvnf; 0ifaiG rwd;k yg/
emrf0bd wftjzpfo;kH aMumif;udv k nf; 0duk uf iG ;f jzifjh yyg/ (qefYusifjyorÁE¨)
u? rSm? wdik af tmif? od?Yk wGi?f ESi?hf jzif?h tm;avsmpf mG ? ESiw hf pfjyKd ief uf/ / rd;k usonf ESiwhf pfNyKd ief uf xGew f ;kH jyifMuonf/
ESit
hf rQ? teuf? rS? ud?k \? zdYk (tcsdefjyorÁE¨)
wdkif; / / olvmwdik ;f rke0Yf ,fvmonf/ (tcsdefjyorÁE¨)
enf;vrf;/ / (1) wnfae&mt& emrf emrfpm;&JUaemufrSm xm;oHk;/ ouJhodkY / / olBudK;pm;ouJhodkY BudK;pm;Muyg/
(2) wm0eft& oufqikd &f m emrfukd a0zef ydik ;f jcm;rSKay; (ESdKif;,SOfjyorÁE¨)
um / / aowåmudkzGiu hf m pmtkyfudk,lonf/
(wpfckNyD;wpfckjyorÁE¨)
q&mOD;pdk;0if; jyKpk ydkYcsonf/
*kPfxl;&rSwfydkYcscsufrsm; 39
um^&if;/ / aq;wH udkuf &if; ^um v,fxeG af e\/
(............................) 16/ ( * ) atmufygemrfwEYkd iS hf rsdK;jyypönf; wpfrsKd;ru wJEG ikd f
vQif / / MudK;pm; aqmif½GufvQif 0ifaiGw;kd rnf/ aMumif;.../
( .........................) jrm;? "m;? vl? pm;yJG? BudK;
eSifh/ / rdk;½Gmonf ESifh opfyifwdkY pdrf;vef;vm\/ 16/ ( * ) jrm; - jrm;ESpfvuf? jrm;ESpfpif;
( ........................) vl - vloHk;OD;? vlo;kH a,muf
ojzifh / / rdk;½Gmojzifh opfyifrsm; pdrf;vef;vmonf/ BudK; - BudK;ESpfacG? BuKd ;ESpfacsmif;
(.........................)
ESifh / / jzLjzL ESifh 0g0g onf tvGef&if;ESD;Buonf/
(..........................) 17/ (u) ]ud}k [laom pum;vH;k udk Bud,mwl ESpfckBum; xm;í
odkYr[kwf / / aumfzD odrYk [kwf vufzuf&nf 0,fcyhJ g/ vnf;aumif;? emrf? emrfpm;wd\ Yk aemufwiG f xm;ívnfaumif;
( ........................) ypön;f tjzpf oH;k jyyg/
17/ (u) Bud,mwl ( 2 )ckMum;
a0'em oufomaprnfh aq;udk aomu aomuff udkaomuf
&rnf/
16/ (u) 0gustoD;oD;wGif oH;k jyyg? rnfonfh emrfypön;f tjzpf emrf\ aemuf
oHk;onfudkvnf; 0dkufuGif;jzifh jyyg/ xdtk rSKwiG f w&m;olBuD;ud ku t*wd vdu k o
f mG ;onf/
uJhodkY ? zdk? a,muf? cefY? wum? [,f? wnf;[laom? yg?
vdk? ½Sif....... emrfpm;\ aemuf
'Dta&;rSm olud ku nHw h myg/
16/ (u)
uJhodkY / / owå0gtm;vHk;prf;a& uJo h Ykd at;csr;f ygap/
(Oyrmypönf;)
½Sif / / y&d o wf r sm; ½S i f . .? 17/ ( c ) ]rsm;} ypönf;onf emrf? emrfpm;? Bud,m toD;oD;\
aus;Zl ; jyK í em;qif y g½S i f / av;eufrIudk&nfneT ;f Edik af Mumif; om"u0gus wpfcpk jD yyg/
(tmvkyfypönf;) 17/ ( c )tarrsm; odomG ;vQif igu h qkd rl mS yJ/ (emrf\av;eufr)I
[,f / / [,f...trwfw?Ykd cd;k olukd awG\Y avm/ ol r s m; a&muf E i
S h
f ae&if tm;emp&mB uD;/(emrfpm;\ av;eufrI)
(tmvkyyf pön;f ) igw u
Y
k
d k
d apmif h
r sm ;apmifh
a eygh
r vm;/ (Bud,m\ av;eufrI)
tdk / / tdk ....rdcif? om;awmfukd cGijhf yKyg/ (tmvkyyf pön;f )
yg / / rif;wdEYk iS t hf wl ig yg vdu k rf ,f/ (emrfaxmufypön;f )
wdkY / / rif;wdYk b,fujyefvmovJ/ (udef;nTef;ypönf;) 18/ (u) yk'fajymif;ypönf;onf Bud,mudk emrf? emr0daooe?
yif / / xef;ajcmufyif udk jrif&vm; / (rsdK;jyypönf;) Bud,m0daooetjzpf ajymif;EdkifaMumif; om"ujyyg/
ol / / ausmif;olrsm; tuwdu k af e\/ (vdin f eT ;f ypön;f )
wdkif; / / vlwikd ;f rSm pdwaf umif;wpfcak wmh ½So d nf/ 18/ (u) Bu, d myk'f yk'af jymif;ypön;f ajymif;oGm;onfyh 'k f
( 0dpämypön;f ) pm; zG,f pm;zG,f ( emrfyk'f )
pm; onfh pm;onf(h tpm)
( emr0daooeyk'f)
cifrif pGm cifrifpGm
16/ ( c ) atmufygemrf emrfwu Ykd kd rsKd ;jyypön;f tjzpf oH;k Edik af Mumif;jyyg/ (Bu,d m0daooeyk')f
tdrf ? ausmif; ? vrf;? NrKd ?Y uef? jrpf
18/ (* ) yk'af jymif;ypön;f onf Bu, d mESihf emr0daooewdu Yk kd emrf?
16/ ( c ) tdrf - tdrf ig;tdrf emr0daooe Bud,m0daooetjzpfodkY ajymif;ay;EdkifaMumif;
ausmif; - ausmif; ESpfausmif; om"ujyyg/
vrf; - vrf; oHk; vrf;
q&mOD;pdk;0if; jyKpk ydkYcsonf/
 40 wuúodkvf0ifwef;jrefrmpm
18/ ( * )rlvyk'f yk'af jymif;ypön;f ajymif;oGm;onfhyk'f taxGaxG
aumif; + rI aumif;rI ( emrf ) atmufygwdkYrS oHk;ckudk Bud,m0daooetjzpf 0guswpfckpDü
oGm; + onfh oGm;onfh (emr0daooe) oH;k yg/ teuft"dymÜ ,ft& rnfonfh Bu, d m0daooe jzpfaMumif;
av;pm; + pGm av;pm;pGm (Bud,m0daooe) udv k nf; 0du k u f iG ;f jzifh jyyg/
tenf;i, i,f? cP cP? rsm;pGm? ,Ofaus;pGm? jyif;xefpGm? rnfrQ?
19/ 0gustoD;oD;wGif emrfaxmufypön;f tjzpfo;kH jyyg/ w½dw k ao? rkcs? rxdwxd? w&Murf;? onf;xefpmG ? z½dzk &J? xm0pOf?
om? csn;f ? awmh? yif? awmif ....
19/ om / / owåavmuü vlom y"mejzpfayonf/ tenf;i,f/ / Oa&myordik ;f taMumif;udk tenf;i,f ajymjyyg/
csn;f / / uHudk csn;f ,d;k r,fzUGJ raeoifyh g/ (yrmPjyMu, d m0daooe)
awmh / / 0D&d,awmh ½SdrSjzpfr,f/ cP / / olUudk cP apmifh ckid ;f xm;ygvm;/
yif / / yxr&olrmS ÚmPfvif;xuf yif jzpf\ / (tcsdefjyBud,m0daooe)
awmif / / arQm&f wm Zuf awmif apmif;aeNy/D z½dkz&J / / ol0wfxm;yHrk mS z½dkz&J jzpfae\/
tajctaejyBud,m0daooe)
(taj
20/ (u) Bud,mudef;nTef;ypönf; Mu? ukef? Muukef wkdYudk rsm;pGm/ / wnif;oD;udk rsm;pGm rpm;oifah cs/
jrKS yof ;kH Edik af Mumif; om"ujyyg/ ( yrmPjyBud,m0daooe )
20/ (u) rlv0gus jrKS yo
f ;kH onf0h gus ,Ofaus;pGm/ / pum;udk ,Ofaus;pGm ajymqdkMuyg/
q&mwdYk vmMurnf/ q&mwkYd vmrnf/ ( trlt&mjyBu, d m0daooe)
ausmif;om;rsm; vmMuNy/D ausmif;om;rsm; jyif;xefpGm/ / rkefwdkif;onf jyif;xefpmG wku d cf wfomG ;\/
vmNy/D (tajctaejyBu, d m0daooe)
olwYkd oGm;Muuke\f / olwo Ykd mG ;\/ rnfrQ/ / pmudk rnfrQ usurf w S Nf y;D NyeD nf;/
(tar;Bud,m0daooe)
20/ ( c )0gustoD;oD;wGif Bud,maxmufypönf;tjzpf oHk;jyyg/ w½dkwao/ / vlBuD;rdbudk w½dw k ao qufqHyg/
om? csnf;? awmh ? yif/ awmif? ... ( trlt&mjyBud,m0daooe)
tajz rkcs/ / BudK;pm;vQif rkcs atmifjrifrnf/
20/ ( c )om / / odomodap rjrifygapESi/hf (tajctaejyBu, d m0daooe)
csn;f / /pm; csn;f raebJtvkyv f nf;vkyMf uygO;D / rxdwxd/ / udu k o kd nf olwpfyg;udk rxdwxd usDp,fwwf\/
awmh / / tvkyf½Sif vm awmh r,faemf/ (tajctaejyBu, d m0daooe)
yif / / xdkowif;udk odyif rodvdkuf&yg/ w&Murf;/ / abmvHk;wdkufppfrI;onf w&Murf; upm;oGm;\/
awmif / / vlBu;D awGu a&muf awmif a&mufaeNy/D (trlt&mjyBu, d m0daooe)
21/ ajzmifhwef;? ukef? vSdKufvSJpGm wdkYudk 0guswpfckpDü oHk;jyyg / onf ;xef p m
G / / raeY n u rd;
k onf ;xef pm
G &Gm oG ef;\/
(usu d sw
d uf? ½dik ;f yif;? urf;uke)f (taj ctaej y Bu ,
d m0daooe)
tajz xm0pOf/ / ynmudk xm0pOf avhvmaetyfonf/
ajzmifhwef; / / ta0;ajy; vrf;rBuD;rsm;onf ajzmifw h ef; ( tcsdefjyBud,m0daooe)
aeavonf/
ukef / / olwdkY jyef ukejf y/D q&mhtrSm / / o'´gavhusifhcef; 10 rSwzf ;kd twGuf jyifqif&mrSm
vSdKufvSJpGm / / {nfhonfukdvu Id v
f pJS mG BudKyg/ em;vnfatmif tm;xkwfjcif;? pdwf0ifwpm; avhvmjcif;? vufawGU
usdusdwuf / / "e½Sif OD;abm*onf aiGaMu; usu d sw
d uf avhusifhjcif;? a0zef qef;ppfjcif;? EdIkif;,SOfjcif; pwJh odvdk wwfvdk
<u,f0\/ pl;prf;vdwk hJ ÚmPfynmudk xkwof ;kH zdYk t"duvdtk yfygw,f/ tusifha[mif;twdik ;f
½dkif;yif; / / tm;i,foludk uln½D ikd ;f yif; Mu&ygrnf/ tajzawGuykd J rSwaf evdYk awmh ydik Ef ikd rf ,f r[kw/f avhusifhcef; ta&twGuf
urf;ukef / / udkudkonf wpfyg;ol tcufBuHKvQif 400 ausmfrmS rSwpf &mawGu axmifcsDaevdYk yg/ jrefrmpm*kPxf ;l &rSwf
aemufrqkwfwrf; urf;ukef ulnaD vonf/ jynfh0Muygap/ /

q&mOD;pdk;0if; jyKpk ydkYcsonf/