The UTTARAKHAND VALUE ADDED TAX ACT, 2005
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Provisions of The UTTARAKHAND VALUE ADDED TAX ACT, 2005
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The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 1
dze l[a ;k& 141 iathd`r l[a ;k&Mh0,u0@&30@03 ¼ykblUs l Vw ikLs V fonkmV izhisesUV½ ljdkjh xtV] mÙkjkapy mÙkjkapy ljdkj }kjk izdkf”kr vlk/kkj.k fo/kk;h ifjf”k’V Hkkx&1] [k.M ¼d½ ¼mÙkjkapy vf/kfu;e½ ngs jknuw ] “kqdzokj 11] uoEcj 2005 bZ0 dkfrZd 20] 1927 “kd lEor~ mÙkjkapy “kklu fo/kk;h ,oa lalnh; dk;Z foHkkx la[;k 615@fo/kk;h ,oa lalnh; dk;Z@2005 ngs jknuw ] 11 uoEcj] 2005 vf/klwpuk fofo/k **Hkkjr dk lfao/kku** ds vuqPNns 200 ds v/khu jkT;iky egksn; us mRrjkpa y fo/kku lHkk }kjk ikfjr mRrjkpa y ewY; of/krZ dj fo/k;s d] 2005 dk s fnukad 09 uoEcj] 2005 dks vuqefr inz ku dh vkjS og mRrajkpy vf/kfu;e l[a ;k 27 o’kZ 2005 ds :i es a loZ&lk/kkj.k dh lwpukFk Z bl vf/klpw uk }kjk idz kf”kr fd;k tkrk gSA mRRkjk[k.M ewY; of/kZr dj vf/kfu;e] 2005 vuqdzef.kdk /kkjk,a fooj.k Ik`’B la[;k v/;k; ,d izkjfEHkd /kkjk 1 Lkaf{kIr uke] foLrkj ,oa izkjEHk 2 /kkjk 2 ifjHkk’kk,a 2 v/;k; nks dj Hkkj] dj vkjksi.k vkSj dj dh njsa /kkjk 3 dj Hkkj 10 /kkjk 4 dj dh nj 14 /kkjk 5 ns; “kq) dj 19 /kkjk 6 buiqV VSDl dk ykHk 20 /kkjk 7 lek/kku Ldhesa 26 /kkjk 8 lkaifÙkd lEeqRFkku dk nkf;Ro 27 /kkjk 9 QeZ bR;kfn ds ekey s ea s nkf;Ro 28 /kkjk 10 vizkIro; vkSj vleFk Z O;fDr;ks a ds ekeyksa ea s dj nkf;Ro 28 /kkjk 11 dksVZ vkWQ okM~Zl] vf/kdkj.k vkfn ds ekeyksa ea s dj nkf;Ro 29 /kkjk 12 dEiuh ds ekey s ea s dj nkf;Ro 29 /kkjk 13 dfri; vfHkdrkZ] tks drkZ dh vksj ls fd;s x;s fddz; ij dj ds nk;h gSa 30 /kkjk 14 dkjckj ds vraj.k ds ekey s ea s dj nkf;Ro 31 v/;k; rhu iath;u] l”kks/ku vkSj fujLrhdj.k /kkjk 15 iath;u 31 /kkjk 16 LoSfPNd iath;u 33 /kkjk 17 iath;u ds fy, izfdz;k 34 /kkjk 18 iath;u dk fujLrhdj.k 36 /kkjk 19 iath;u izek.k&i= 37 /kkjk 20 iath;u jktLo ds fgr esa s izfrHkwfr 38 /kkjk 21 iath;u la[;k dks mn~/k`r djuk 40 /kkjk 22 C;kSgkjh }kjk dj dh olwyh 40 v/;k; pkj fooj.kh] dj fu/kkZj.k] Hkqxrku vkSj olwyh /kkjk 23 Lkkof/kd fooj.kh vkSj dj dk Hkqxrku 41 /kkjk 24 vufUre dj fu/kkZj.k 3 /kkjk 25 iathdr` C;kSgkjh dk dj fu/kkZj.k o’kZ ds fy, dj fu/kkZj.k 44 /kkjk 26 dj ds fy, nk;h itahd`r C;kSgkjh dk dj fu/kkZj.k 47 /kkjk 27 uSfefÙkd C;kSgkjh ds lEcU/k ea s fo”ks’k micU/k 47 /kkjk 28 fo”ks’k ifjfLFkfr;ks a ea s dj fu/kkZj.k 48 /kkjk 29 Dj fu/kkZj.k ls NwV x;s vkorZ dk fu/kkZj.k 49 /kkjk 30 Hkwy dk lq/kkj 50 /kkjk 31 dj fu/kkZj.k ds fdlh vkns”k dks vikLr djus s dh “kfDr 50 /kkjk 32 dj fu/kkZj.k vFkok iqu% dj fu/kkZj.k ds fy, ifjlhek dky 550 /kkjk 33 vkorZ vkSj dj vkfn dks iw.kkZafdr djuk 52 /kkjk 34 dj dk Hkqxrku vkSj mldh olwyh 52 /kkjk 35 lzksr ij dj dVkSRkh }kjk dj dh olwyh 56 v/;k; ik¡p okilh vkSj lek;kstu /kkjk 36 Okkilh 58 /kkjk 37 fu;kZrdks a ds ekey s ea s vufUre okilh 59 /kkjk 38 jktnwrkoklks]a vUrjkZ’Vªh; lxa Buka s ;k fo”ks’k vkfFkZd tksu ea s 59 /kkjk 39 dfri; ekeyksa ea s okilh dks jkds us dh “kfDRk 59 /kkjk 40 C;kSgkjh }kjk dj ds :Ik ea s xyr olwy dh xbZ /kujkf”k dk forj.k 60 /kkjk 41 C;kt 60 v/;k; N% y[s kks a dk fujh{k.k] ryk”kh ,oa vfHkxzg.k vkSj tk¡p pkSfd;ks a dh LFkkiuk /kkjk 42 Yks[kks a dks fn[kkus dh vkKk nsus dh “kfDr vkSj izos”k vkSj fujh{k.k djus dh “kfDRk 61 /kkjk 43 eky dks vfHkxzg.k djus dh “kfDRk 63 /kkjk 44 voewY;u dh n”k kea s eky dks vfHkx`ghr djus dh “kfDRk 65 /kkjk 45 lwpuk izkIr djus vkSj lkf{k;kas dks cqykus dh “kfDRk 65 /kkjk 46 iqfyl vkfn ls lgk;rk yus s dh “kfDRk 66 /kkjk 47 tk¡p pkSfd;ks a vkSj ukd s dh LFkkiuk 66 /kkjk 48 ?kks’k.kk&i= }kjk jkT; ds ckgj ls eky vk;kr djuk 66 /kkjk 49 Jsy] unh] ok;eq kxZ ;k Mkd }kjk jkT; ds Hkhrj eky dk vk;kr 67 /kkjk 50 jkT; ls gksdj lM+d ls eky dk izs’k.k vkSj eky ds ikjxeu ds fy, izkf/kdkj dk 68 tkjh fd;k tkuk v/;k; lkr vihy vkSj iqujh{k.k /kkjk 51 izFke vihy 68 /kkjk 52 dfe”uj }kjk iqujh{k.k 71 /kkjk 56 vihy vf/kdj.k ds le{k vihy 71 /kkjk 54 vihy vf/kdj.k dk xBu 74 /kkjk 55 mPp U;k;ky; }kjk iqujh{k.k 74 /kkjk 56 vkns”k] ftuds fo:) vihy ;k iqujh{k.k nkf[ky ugha fd;k tk;xs k 75 /kkjk 57 fooknxzLr iz”uks a dk vo/kkj.k 75 v/;k; vkB vijk/k vkSj vFknZ .M /kkjk 58 vijk/k ,oa vFknZ .M 76 v/;k; ukS C;kSgkfj;ks a }kjk y[s kk j[kk tkuk /kkjk 59 y[s kks a dk j[k j[kko 80 /kkjk 60 fcdzh chtd 81 /kkjk 61 vof/k tc rd y[s k s j[k s tk;asxs 82 /kkjk 62 y[s kks a dh lEijh{kk 82 v/;k; nl fofo/k /kkjk 63 feF;k izek.k&i= vkfn tkjh djus ij nkf;Ro 83 /kkjk 64 vf/kdkfjrk ds izfr vkifÙk 83 /kkjk 65 dj nkf;Ro vo/kkfjr djus ea s dqN vo/kkj.kk,a 83 /kkjk 66 lkfcr djus dk Hkkj 85 /kkjk 67 vihy ea s vfrfjDr lk{; 85 /kkjk 68 gkfu & j{kk 85 /kkjk 69 dfri; dk;oZ kfg;ks a ij jksd 85 /kkjk 70 dqN ,slh lwpuk] tks xksiuh; gksxh 85 /kkjk 71 fu;e cukus dh “kfDr;k¡ 86 /kkjk 72 iwoZxkeh izHkko ls vf/klpw uk,a tkjh djus dh “kfDRk 87 /kkjk 73 jktLo dks diV oafpr djus d s fy, fd;s x;s vUrj.k dk “kwU; gkus k 87 /kkjk 74 dfri; ekeyksa ea s Qhl 87 /kkjk 75 fdLrs a eatwj djus dk vf/kdkj 88 /kkjk 76 dj Hkqxrku ds fy, vf/kLFkxu 88 /kkjk 77 :X.k vkS|ksfxd bdkb;ks a ds fy, lqfo/kk 92 /kkjk 78 vkadM+ s laxzg djus dh “kfDRk 92 /kkjk 79 dfBukb;ks a dk fuokj.k djus dh “kfDr 93 v/;k; X;kjg ladze.kdkyhu micU/k] fujlu vkSj O;ko`fÙk;k¡ /kkjk 80 ladze.kdkyhu micU/k 93 /kkjk 81 fujlu vkSj O;ko`fÙk 96 vuqlwph vuqlwph& ,d djeqDr oLrq,a 98 vuqlwph &nks ¼d½ oLrq,a] ftu ij fodz; ds izR;sd fcUnq ij 1 izfr”kr dh nj ls dj 101 vuqlwph& ¼[k½ oLrq,a] ftu ij fodz; ds izR;sd fcUnq ij 4 izfr”kr dh nj ls dj 102 vuqlwph& ¼x½ oLrq,a] ftu ij fodz; ds izR;sd fcUnq ij fofufnZ’V nj ls dj 107 vuqlwph& rhu fo”ks’k izoxZ dh oLrq,a] ftu ij fofufnZ’V fodz; ds fcUnq ij 108 fofufnZ’V nj ls dj vuqlwph& pkj C;kSgkfj;ks@a O;fDr;ks]a ftudks a ;k ftuds }kjk fdlh oLrq dk fodz; 109 ij iwjs ;k vkaf”kd dj ls eqfDr vuqlwph& ik¡p O;fDr;ks a vkSj vUrjkZ’Vªh; laxBuks a }kjk fd;s x;s d;z ij fn;s x;s 113 dj dh okilh &&& mRrjk[k.M ewY; of/krZ dj vf/kfu;e] 2005 ¿mRrjk[k.M vf/kfu;e la[;k 27] o’kZ 2005À mRrjk[k.M jkT; ea s eky ds dz; vkSj fodz; ij ewY; of/kZr dj ds mn~xzg.k lEcU/kh fof/k dk micU/k djus vkSj mldks lesfdr djus d s fy, vf/kfu;e Hkkjr x.kjkT; ds NIiuos a o’kZ ea s mRrjk[k.M fo/kku lHkk }kjk fuEuor~ ;g vf/kfu;fer gks %& v/;k; ,d izkjfEHkd laf{kIr uke] foLrkj 1- ¼1½ bl vf/kfu;e dk laf{kIr uke mRrjk[k.M ewY; of/kZr dj vf/kfu;e] 2005 gSA vkSj izkjEHk ¼2½ ;g lEiw.kZ mRrjk[k.M jkT; ea s ykxw gksxkA ¼3½ ;g 1 vDVwcj] 2005 dks izo`Ùk gqvk le>k tk;sxkA ifjHkk’kk,a 2- bl vf/kfu;e ea s tc rd fd lUnHkZ ls vU;Fkk visf{kr u gks %& ¼1½ ^^fu/kkZfjrh^^ ls ,slk O;fDr vfHkizsr gS] ftlds }kjk bl vf/kfu;e ds v/khu dj ;k dksbZ vU; /kujkf”k ns; gS vkSj blea s og izR;sd O;fDr Hkh gS] ftlds lEcU/k ea s mlds }kjk ns; dj ds fu/kkZj.k gsrq bl vf/kfu;e ds v/khu dksbZ dk;Zokgh dh tk jgh gS( ¼2½ ^^djfu/kkZjd izkf/kdkjh^^ ls bl vf/kfu;e ds v/khu dj fu/kkZjd izkf/kdkjh ds lHkh ;k fdUgha d`R;ks a dk ikyu djus ds fy, jkT; ljdkj ;k dfe”uj }kjk fu;qDr dksbZ O;fDr vfHkizsr gS( ¼3½ ^^dj fu/kkZj.k o’kZ^^ ls 31 ekpZ dks lekIr gksus s oky s ckj ekg dh vof/k vfHkizsr gS( ¼4½ ^^vihy izkf/kdkjh^^ ls og izkf/kdkjh vfHkizsr gS] ftldks /kkjk 51 ds v/khu vihy dh tk ldsxh( ¼5½ ^^vihy vf/kdj.k^^ ls bl vf/kfu;e dh /kkjk 54 ds v/khu xfBr vihy vf/kdj.k vfHkizsr gS( ¼6½ ^^dkjckj^^ ds vUrxZr fuEufyf[kr Hkh gSa %& ¼d½ dksbZ O;kikj] okf.kT; ;k fofuekZ.k( ;k ¼[k½ O;kikj] okf.kT; ;k fofuekZ.k dh izd`fr dk dksbZ izks|e ;k leqRFkku( ;k ¼x½ ,sls O;kikj] okf.kT;] fofuekZ.k] izks|e ;k leqRFkku ls lEcfU/kr ;k buls izklfaxd ;k vkuq’kafxd dksbZ laO;ogkj( ;k ¼?k½ ,sls O;kikj] okf.kT;] fofuekZ.k] izks|e ;k leqRFkku dh izd`fr dks dksbZ ;nkdnk gksus okyk laO;ogkj] pkgs ,sls laO;ogkj ea s ifjek.k] vko`fŸk fujUrjrk ;k fu;ferrk gS vFkok ugha] pkgs ,slk O;kikj] Okkf.kT;] fofuekZ.k] izks|e] ;k leqRFkku vfHkykHk ;k ykHk ikus ds mn~ns”; ls fd;k tk; ;k ugha vkSj pkgs ,sls O;kikj] okf.kT;] fofuekZ.k] izks|e ;k leqRFkku ls dksbZ vfHkykHk ;k ykHk izksn~Hkwr gks ;k ugha] ;k ¼³½ fdlh ladeZ lafonk ds fu’iknu ;k fdlh iz;kstu ds fy, eky ds mi;ksx djus ds vf/kdkj dk vUrj.k ¼pkgs fdlh fofufnZ’V vof/k ds fy, gks ;k u gks½( vkSj ------------------------------------------------------------------------- ¼p½ la;a=] e”khujh] dPpk eky] izlaLdj,.k lkexzh] iSfdax lkexzh] [kkyh fMCcs] miHkksT; LVksj] vif”k’V inkFkZ ;k miksRikn ;k blh izd`fr dk dksbZ vU; eky vFkok dksbZ viz;ksT; ;k viz;qT;eku ;k O;FkZ e”khujh ;k mldk dksbZ iqtkZ ;k lgk;d lkeku ;k dksbZ vif”k’V inkFkZ ;k Nhtu ;k muea s ls dksbZ Hkh oLrq dzz;] fodz; ;k lEHkj.k djus dk dksbZ laO;ogkj ;k fdlh Hkh izdkj dk dksbs Z vU; laO;ogkj] og dksbZ Hkh gks] tks ,sls O;kikj] okf.kT;] fofuekZ.k] izks|e ;k leqRFkku ;k ladeZ lafonk ;k iVVs dk vkuqq’kafxd gks ;k mlls lEc) gks ;k mlds ifjek.k Lo:Ik gks] fdUrq blds vUrxZr dsoy lsok ;k o`fŸk dh izd`fr dks dksbZ ,slk dk;dZ yki ugha gS] ftlea s eky dz; djuk ;k fodz; djuk vUrxZzLr u gks( ¿¼7½ ÞuSfefŸkd C;kSgkjhß ls ,slk O;fDr vfHkizsr gS tks ,slh vof/k tks ,d le; es a 60 fnu ;k ,slh vU; vof/k tSlk fd fofgr fd;k tk;]s ls de gks] es a dŸkkZ] vfHkdŸkkZ vFkok fdlh vU; gSfl;r ls eky dk dz;] fodz;] laEHkj.k vFkok forj.k dk ;nk dnk laO;ogkj çR;{k ;k vçR;{k :i ls djrk gS] ;k mŸkjk[k.M jkT; es a dksbZ çn'kZuh ds lkFk foØ; dk lapkyu djrk gS] pkgs ;g udn] ;k vkLFkfxr Hkqxrku ;k deh'ku] ikfjJfed ;k vU; eYw ;oku çfrQy d s fy;s fd;k x;k gks vkSj blds vUrxZr fuEufyf[kr Hkh gSa %& ¼d½ ,slk ifjogudrkZ] tSlk fd /kkjk 2 ds [k.M ¼49½ es a fofufnZ’V gS] ;k ,slk ifjogu vfHkdrkZ] ftldk mŸkjk[k.M es a fu;r LFkku gks vFkok u gks] vkSj tks] fdlh O;fä ds eky dks ifjogu ls igys vFkok ifjogu ds ckn ;k ifjogu ds nkSjku viuh lqiqnZxh es a j[krk gks] mŸkjk[k.M es a ,sls eky ds ijs’kd ;k ijsf’krh dk uke crkus es a vlQy jgrk gS] vFkok ,sls eky ds chtd@pkyku dh izfr] eky dh jlhn@fcYVh ;k ijs’k.k i= ;k eky ds lEcU/k esa blh izdkj ds nLrkost izLrqr djus es vlQy jgrk gS( vFkok ¼[k½ Hk.Mkjkxkj dk Lokeh ;k êiêsns kj ;k vf/k’Bkrk] tks vius Hk.Mkjkxkj es a j[k s x;s fdlh eky ds Lokeh dk uke o irk crkus es a vlQy jgrk gS] ;k ;g lUrqf’V djkus es a vlQy jgrk gS fd ,slk eky mlds vius iz;ksx ;k miHkksx ds fy;s gS( rks ;g mi/kkj.kk dh tk;xs h fd ,sls ifjogudrkZ] ifjogu vfHkdrkZ ;k Hk.Mkjkxkj dk Lokeh ;k iêsns kj ;k vf/k’Bkrk }kjk ,slk eky vius futh y[s k s es [kjhnk x;k gSAÀ2 ¼8½ ^^iw¡thxr eky^^ ls ,slk la;a=] e”khujh vkSj miLdj ¼ftlea s i;kZoj.k fu;U=d miLdj] xq.koŸkk fu;U=d miLdj ;k iz;ksx”kkyk miLdj lfEefyr gS½ vfHkizsr gS] ftudk mi;ksx djk/ks; eky ds fofuekZ.k ;k izlaLdjl.k ea s fd;k tkr gS fdUrq bl vf/kfu;e dh vuqlwph 3 ea s fofufnZ’V fo”ks’k izoxZ ds eky vkSj ,slk eky Hkh tc mldk mi;ksx flfoy lja puk ea]s tSlk fd fofgr fd;k tk;]s fd;k tkrk gS] dks NksM+dj( ¿¼9½ ^^dfe”uj^^ ls jkT; ljdkj }kjk fu;qDr okf.kT; dj dfe”uj vfHkizsr gS vkSj blea s ljdkj }kjk fu;qDr okf.kT; dj ds ,fM”kuy dfe”uj rFkk TokbUV dfe”uj lfEefyr gS(À1 ¼10½ ^^izkjEHk dh rkjh[k^^ ls og rkjh[k vfHkizsr gS] ftldks ;g vf/kfu;e izo`Ÿk gksxk( ¼11½ ^^C;kSgkjh^^ ls ,slk O;fDr vfHkizsr gS] tks vius dkjckj ds iz;kstuks a ds fy, ;k mlds lEcU/k ea s vFkok mlls izklfaxd vFkok mlds vuqdze eaas mRrjk[k.M ea s ¼pkgs ykHk ds mn~ns”; ls ;k vU;Fkk] izR;{k ;k vizR;{k :Ik ea]s fu;fer :Ik ls ;k vU;Fkk½ udn ;k vkLFkfxr Hkqxrku ;k deh”ku] ikfjJfed ;k vU; ewY;oku izfrQy ds fy, eky dk dzz;] fodz;] lEHkj.k ;k forj.k djus dk dkjckj djrk gS vkSj blds vUrxZr fuEufyf[kr Hkh gSa %& 1- mÙkjk[k.M vf/kfu;e la[;k 05 o’kZ 2008 dh /kkjk 3¼d½ }kjk izfrLFkkfirA 2- mÙkjk[k.M vf/kfu;e la[;k 09 o’kZ 2012 dh /kkjk 2¼1½ }kjk izfrLFkkfirA ¼d½ dUs nzh; ljdkj ;k fdlh ljdkj dk dksbZ foHkkx vFkok iapk;r] uxj ikfydk] fodkl izkf/kdj.k] Nkouh ifj’kn~ uke/kkjd LFkkuh; izkf/kdj.k vFkok dksbZ Lok;Ÿk”kklh ;k dkuwuh fudk;( ¼[k½ dksbZ vkS|ksfxd] okf.kfT;d] cSafdax] chek ;k O;kikfjd midze] pkgs dsUnzh; ljdkj ;k fdlh jkT; ljdkj ;k fdlh LFkkuh; izkf/kdj.k dk gks vFkok ugha( ¼x½ dksbZ deh”ku vfHkdrkZ] e/; oxZ] nyky] vk<+rh] ifj”kks/kh vfHkdrkZ ;k dksbZ v; okf.kT;d vfHkdrkZ pkgs og fdlh Hkh uke ls iqdkjk tk; s vkSj pkgs bleas blds iwoZ mfYyf[kr o.kZu dk gks ;k u gks] tks fdlh izdV ;k vizdV drkZ dh vksj ls eky dk dzz;] fodz;] lEHkj.k ;k forj.k djus dk dkjckj djrk gS( ¼?k½ dksbZ O;fDr] tks jkT; ds Hkhrj fdlh vfuoklh C;kSgkjh vFkkZr jkT; ds ckgj fuokl djus okys fdlh C;kSgkjh dh vksj ls vfHkdrkZ ds :Ik easa dk; Z djrk gS vkSj jkT; eas eky dk dzz;] fodz;] lEHkj.k ;k forj.k djus dk dkjckj djrk gS ;k ,sls C;kSgkjh dh vksj ls fuEufyf[kr :Ik ls dR` ; djrk gS %& ¼,d½ eky fodz; vf/kfu;e] 1930 ea s ;Fkk ifjHkkf’kr okf.kfT;d vfHkdrkZ( a ;k ¼nks½ eky ;k eky ls lEcfU/kr gd ds nLrkostks a dk izcU/k djus d s fy, vfHkdrkZ ;k ¼rhu½ eky dh fodz; dher ds laxzg ;k Hkqxrku djus ds fy, vfHkdrkZ ;k ,sls laxzg ;k Hkqxrku ds fy, izR;kHkwfrnkrk( ¼³½ dksbZ O;fDr] QeZ ;k dEiuh ;k vU; fu;fer fudk;] Dyc] vfoHkDr fgUnw dqVqEc vFkok la;qDr dqVqEc dh dksbZ vU; i)fr] O;fDr;ks a dk laxe] U;kl vkSj lgdkjh lkslkbVh ;k dksbZ vU; lkslkbVh] pkgs ,slh lkslkbVh fuxfer gks ;k xSj fuxfer vkSj tks ,slk dkjckj djrk gS] ftlea s vius lnL;ks a ds fy, eky dz; djuk ;k mudks fdlh dher] Qhl ;k vfHknk; ds fy, fodz; djuk lfEefyr gS] pkgs og dkjckj ds vuqdze eas dh x;h gks ;k ugha( ¼p½ dksbZ vfuoklh C;kSgkjh pkgs og O;fDr gks ;k dksbZ QeZ ;k dEiuh ;k O;fDr;ks a dk dksbZ laxe ;k dksbZ vU; fudk; pkgs fuxfer gks ;k ugha] ftudk eq[; dk;kyZ ; ;k eq[;ky; jkT; ds ckgj gks vkSj dksbZ “kk[k ;k dk;kyZ ; jkT; ea s gks ;k ugha gks] tks mRrjk[k.M jkT; easa ,slh “kk[kk ;k dk;kyZ ; ds ek/;e ls] lh/ks ;k vius vfHkdrkZ ds ek/;e ls eky dk dzz;] fodz;] lEHkj.k ;k forj.k djus dk dkjckj djrk gks( ¼N½ dksbZ uhykedrkZ] tks fdlh izdV ;k vizdV drkZ ds eky dk fodz; ;k uhykeh dk dkjckj djrk gks] pkgs vk”kf;r dzsrk dk izLrko mlds }kjk Lohdkj fd;k tkrk gks ;k drkZ ds }kjk ;k drkZ ds ukefunsfZ”krh }kjk( ¼t½ dksbZ uSfefŸkd C;kSgkjh( ¼>½ dksbZ O;fDr] tks fdlh lsok ;k mlds va”k ds :Ik ea s vFkok vU; fdlh jhfr ls] pkgs og dksbZ Hkh gks] ,sls eky tks HkksT; inkFkZ ;k eku miHkksx ds fy, vU; [kkn~; inkFkZ ;k dksbZ is; ¼eknd gks ;k u gks½ dh vkiwfrZ djrk gks] tgk¡ ij ,slh vkiwfrZ vFkok lsok udn] vkLFkfxr Hkqxrku ;k vU; ewY;oku izfrQy d s fy, gks(a ¼¥½ dksbZ O;fDr] tks vius dkjckj ds iz;kstu gsrq vFkok blds lEcU/k ea s vFkok blls izklfaxd vFkok blds vuqdze ea s ,sls eky dk fodz; djrk gS] tks vnkokdr` ;k leig`r ;k viz;ksT; ;k Nhtu] vf/k”k’sk] iqjkuk] viz;qT;eku ;k O;FkZ eky dk vif”k’V mRikn gS( ¼V½ dksbZ O;fDr] tks fdlh lafonk ds vuqlj.k ds vU;Fkk] fdlh eky ea s lEifŸk ds udn] vkLFkfxr Hkqxrku ;k vU; eYw ;oku izfrQy d s fy, vUrj.k ds dkjckj ea s yxk gks( --------------------------------------------------------------------------------------------------- ¼B½ dksbZ O;fDr] tks ladeZ lafonk ds fu’iknu ea s vUrxZzLr eky ¼pkgs og eky ds :Ik ea s gks ;k fdlh vU; :Ik ea½s lEifŸk ds vUrj.k dk dkjckj djrk gS( ¼M½ dksbZ O;fDr] tks udn] vkLFkfxr Hkqxrku ;k vU; ewY;oku izfrQy ds fy, fdlh eky dks fdlh Hkh iz;kstukFkZ ¼pkgs fdlh fofufnZ’V vof/k ds fy, gks ;k u gks½ mi;ksx djus d s vf/kdkj ds vUrj.k dk dkjckj djrk gS( ¼<½ dksbZ O;fDr] tks vodz; ;k fd”rks a ij Hkqxrku dh fdlh vU; i)fr ij eky ds ifjnku ds dkjckj ea s yxk gS % ijUrq ;g fd ,sls fdlh O;fDr dks] tks ,sls d`f’k mit dk] ftls mlus Lo;a mxk;k gks ;k fdlh ,slh Hkwfe eas mxk;k gks] ftlea s mldk pkgs mldk Lokeh] Hkksx cU/kdnkj] fdjk;ns kj ;k vU; :Ik ea s dksbZ fgr gks] fodz; djrk gS ;k tks vius }kjk ikys x;s dDq dqV ;k Ik”kqvks a ls dDq Vkfn ;k nqX/k mRikn dk fodz; djrk gS] ,sls eky ds lEcU/k ea s C;kSgkjh ugha le>k tk;sxk( ¼12½ ^^?kksf’kr eky^^ ls dUs nzh; fodz; dj vf/kfu;e] 1956 dh /kkjk 14 ds v/khu vUrjkZfT;d O;kikj ;k okf.kT; ea s fo”ks’k egRo okyk ?kksf’kr eky vfHkizsr gS( ¼13½ ^^nLrkost^^ ls gd&foys[k] y[s k ;k vUryZs[k vfHkizsr gS] ftlea s bySDVªkWfud vkadMs] lax.kd dk;Zdze] lax.kd Vsi] lax.kd fMLd] lax.kd ¶ykih vkSj ,sls gh lk{; izLrqr djus okys y[s k Hkh gSa( ¿¼13&d½ Þgd dk nLrkostß ls ,sls nLrkost vfHkizsr gS tks eky dk gd iznku djrk gS vkSj bles a ogu&i=] Mkd okjaV] eky dh jlhn@fcYVh] jsyos jlhn] Hk.Mkjkxkjiky dk izek.k i=] okjaV ;k eky ds ifjnku dk vkns”k vkSj O;kikj ds nkSjku eky ds dCts ;k fu;a=.k ds lk{; ds :i eas lkekU; :i ls iz;ksx fd, tkus okys blh izkdj ds vU; nLrkost] ;k ,slk nLrkost tks i`’Bkadu ds }kjk ;k ifjnku ds }kjk nLrkost ds /kkjd dks nLrkost es a :fir eky dk gLrkarj.k djus vFkok izkIr djus gsrq izkf/k—r djrk gS ;k izkf/kdr` djus dk s rkRif;Zr djrk gSAÀ1 ¼14½ ^^eky^^ ls izR;sd izdkj dk oxZ dh taxe lEifŸk ¼lekpkj i=] vuq;ksT; nkos] LVkWd] “ks;j] izfrHkwfr vkSj Mkd foHkkx }kjk fodz; dh tkus okyh Mkd y[s ku lkexzh dks NksM+dj½ vfHkizsr gS vkSj blea s fuEufyf[kr lfEefyr gSa %& ¼d½ Ik”kq/ku] mxrh gqbZ Qlyas] ?kkl] o`{k vkSj ,slh oLrq,a] tks i`Foh ls layXu gks ;k i`Foh ls LFkk;h :Ik ls layXu fdlh oLrq ls tdM+h gks vkSj ftUgsa fodz; dh lafonk ds v/khu i`Fkd djus dk vuqcU/k gks( ¼[k½ fdlh ladeZ lafonk ds fuLrkj.k ea s vUrxzZLr lHkh lkexzh] oLrq,a vkSj inkFkZ ¼pkgs eky ds :Ik ea s ;k fdlh vU; :Ik ea½s ftlea s os eky Hkh lfEefyr gSa] tks fdlh taxe ;k LFkkoj lEifŸk dh fQfVax] vfHko`f) ;k ejEer ea s vFkok fdlh iV~Vs ;k vodz; ea s vUrxzZLr gks( ¼15½ ^^ljdkj^^ ls mRrjk[k.M jkT; dh ljdkj vfHkizsr gS( ¿¼16½ Þvk;krdrkZß dk rkRi;Z] fdlh eky ds lEcU/k es]a ,sls O;kSgkjh ls gS] tks jkT; ds ckgj ds fdlh LFkku ls jkT; ds Hkhrj eky ykrk vFkok izkIr djrk gS vkSj bles a ,slk C;kSgkjh Hkh lfEefyr gS %& ¼d½ tks jkT; ds ckgj ds fdlh LFkku ls eky ykdj ;k izkIr djds mldh izFke fcØh djrk gS( ;k ¼[k½ tks jkT; ds ckgj ds fdlh LFkku ls jkT; ds vUnj] fdlh vU; O;fä dh vksj ls] eky izkIr djrk gSS( ;k 1- mÙkjk[k.M vf/kfu;e la[;k 09 o’kZ 2012 dh /kkjk 2 ¼2½ }kjk c<+k;k x;kA ¼x½ ftldh vksj ls jkT; ds ckgj ds fdlh LFkku ls jkT; ds Hkhrj yk;k x;k eky] fdlh vU; O;fDr }kjk] izkIr fd;k x;k gSAÀ2 ¿¼16&d½ Þvk;krß dk rkRi;Z] jkT; ds ckgj ls vFkok ns”k ds ckgj ls [kjhndj ;k vU; fo/kk ds ifj.kkeLo:i eky dk yk;k tkuk ;k izkIr fd;k tkuk gSAÀ2 ¼17½ **buiqV VSDl** fdlh iathdr` C;kSgkjh ds lEcU/k ea s **buiqV VSDl** ls bl vf/kfu;e ds v/khu fdlh C;kSgkjh }kjk nwljs iathdr` C;kSgkjh dks dkjckj ds nkSjku fo”ks’k izoxZ ds eky dks NksM+dj fdlh djk/ks; eky] tks iqu% fodz; ds fy, ;k fodzz; gsrq ,sls djk/ks; eky ds fofuekZ.k vFkok izlaLdj.k ds fy;s ;k ,sls fofufeZr eky dh iSfdax ds fy, mi;ksx fd;s ik= ;k laos’Vu lkexzh ds fy, mi;ksx fd;k tk;] ds dze ij lanRRk ;k ns; dj vfHkizsr gS( ¼18½ **iV~Vk** ls dksbZ djkj ;k Bgjko vfHkizsr gS] ftlds }kjk ,d O;fDr }kjk nwljs dks fdlh eky ds mi;ksx dk vf/kdkj fdlh Hkh vof/k ds fy, ¼pkgs fofufnZ’V gks ;k ugha½ udn] vkLFkfxr Hkqxrku ;k vU; ewY;oku izfrQy ds fy, fcuk LokfeRo ds vUrj.k ds vUrfjr fd;k tkrk gS vkSj ftleas mi&iV~Vk lfEefyr gS fdUrq vodz; ;k fd”rks a }kjk Hkqxrku dh fdlh iz.kkyh }kjk vUrj.k lfEefyr ugha g(S ¼19½ **iV~Vsnkj** ls ,slk O;fDr vfHkizsr gS] ftldks iV~Vk ds v/khu fdlh iz;kstu ds fy, fdlh eky ds mi;ksx dk vf/kdkj vUrfjr fd;k tk;( ¼20½ **iV~VkdrkZ** ls ,slk O;fDr vfHkizsr gS] ftlds }kjk iV~Vk ds v/khu fdlh iz;kstu ds fy, fdlh eky ds mi;ksx dk vf/kdkj vUrfjr fd;k tk;( ¼21½ ***fofuekZ.k** ls ,sls dk;dZ yki vfHkizsr gSa] tks fdlh oLrq ea s dksbZ ifjorZu ykrk gS ;k ftlds ifj.kke Lo:Ik fdlh ubZ vkSj fHkUu oLrq] tSlk fd O;kolkf;d Hkk’kk eas le>k tkrk gS] ea s :ikUrj.k gks tkrk gS vkSj bleas fdlh eky dk mRiknu djuk] cukuk] [kuu] laxzg.k] fu’d’kZ.k] ifjorZu] vyda j.k] ifj:i.k] la;kstu ;k vU;Fkk izlaLdj.k] “kks/ku ;k vuqdwyu Hkh lfEefyr gS] fdUrq blds vUrxZr fofuekZ.k dh dksbZ ,slh izfdz;k ;k i)fr] tks fofgr dh tk;s] lfEefyr ugha gksxh( ¼22½ fdlh eky ds lEcU/k ea]s ^^fofuekZrk^^ ls ,slk C;kSgkjh vfHkizsr gS tks eky ds fofuekZ.k ds Ik”pkr~ jkT; ea s izFke ckj mldk fodz; djs vkSj blea s ,slk C;kSgkjh Hkh lfEefyr gS] tks fdlh ,sls vU; C;kSgkjh ls dz; djrk gS] tks /kkjk 4 ds v/khu NwV izkIr fodz; ls fHkUu] vius fodz; ij bl vf/kfu;e ds v/khu dj dk nk;h ugha g(S ¼23½ **vfuoklh C;kSgkjh** ls ,slk C;kSgkjh vfHkizsr gS] tks mRrjk[k.M ea s dkjckj djrk gS fdUrq ftldk mRrjk[k.M ea s dkjckj ;k fuokl dk dksbZ fuf”pr LFkku ugha gS( ¼24½ **jkti=** ls mRRkjk[k.M ljdkj dk jkti= vfHkizsr gS( ¿¼25½ **fdlh tk¡p pkSdh ;k ukds ds izHkkjh vf/kdkjh** ls okf.kT; dj vf/kdkjh ls vfuEu in dk dksbZ ,slk vf/kdkjh vfHkizsr gS] tks ,slh tk¡p pkSdh ;k ukd s ij rSukr gks(À1 ¼26½ fdlh iathdr` O;kikjh ds lEcU/k ea s **vkÅV iqV VSDl** ls fdlh C;kSgkjh }kjk dkjckj ds nkSjku fdlh djk/ks; eky ds fodz; vFkok lEHkj.k ij bl vf/kfu;e ds vUrxZr izHkkfjr vFkok izHkk;Z dj vfHkizsr gS vkSj bleas fdlh deh”ku vfHkdrkZ }kjk ,sls C;kSgkjh dh vksj ls fd;s x;s djk/ks; eky ds fodz; dh ckcr lanRRk dj lfEefyr gS( ¼27½ ^^O;fDr^^ ea s lfEefyr gS %& ¼d½ dksbZ O;fDRk( ¼[k½ la;qDr fgUnw dVq qEc( 1- mÙkjk[k.M vf/kfu;e la[;k 05 o’kZ 2008 dh /kkjk 3 ¼[k½ }kjk izfrLFkkfirA 2- mÙkjk[k.M vf/kfu;e la[;k 09 o’kZ 2012 dh /kkjk 3 ¼3½ rFkk ¼4½ }kjk izfrLFkkfirA ¿¼x½ dEiuh ;k fuxe ;k foÙkh; laLFkk ;k cSad(À2 ¼?k½ QeZ( ¼³½ O;fDr;ks a dk laxe vFkok fudk;] pkgs fuxfer gks vFkok ugha( ¼p½ dsUnzh; ljdkj ;k mRRkjk[k.M ljdkj ;k Hkkjr ds fdlh vU; jkT; ;k dsUnz “kkflr izns”k dh ljdkj( ¼N½ LFkkuh; izkf/kdj.k] Dyc] lkslkbZVh ;k U;kl( ¼28½ ^^dkjckj dk LFkku** ls og LFkku vfHkizsr gSa] tgk¡ dksbZ C;kSgkjh viuk dkjckj djrk gS vkSj bles a fuEufyf[kr lfEefyr gS& ¼d½ dksbZ nqdku] Hkk.Mkxkj] xksnke ;k dksbZ vU; LFkku] tgk¡ C;kSgkjh vius eky dk Hk.Mkj.k djrk gS( ¼[k½ dksbZ LFkku] tgk¡ dksbZ C;kSgkjh eky dk mRiknu ;k fofuekZ.k djrk gS( ¼x½ dksbZ LFkku] tgk¡ dksbZ C;kSgkjh viuh ys[kkcgh j[krk gS( ¼?k½ dksbZ LFkku] tgk¡ dksbZ C;kSgkjh ladeZ lafonk fu’ikfnr djrk gS ;k eky ds mi;ksx ds vf/kdkj dk iz;ksx fd;k tkrk gS( ¼³½ fdlh Hkh ekey s eas] tgk¡ dksbZ C;kSgkjh] fdlh vfHkdrkZ ¼pkgs mls fdlh Hkh uke ls iqdkjk tk;½ ds ek/;e ls dkjckj djrk gS] ,sls vfHkdrkZ ds dkjckj dk LFkku( ¼p½ dksbZ LFkku] tgk¡ dksbZ C;kSgkjh ;k dksbZ O;fDr eky dh cqfdax ;k ifjnku djrk gS vkSj dksbZ ;ku ;k dksbZ vU; okgd] ftlea s eky dk Hk.Mkj.k fd;k tkrk gS ;k ftldk eky ds ifjogu gsrq mi;ksx fd;k tkrk gS( ¼29½ **fofgr** ls bl vf/kfu;e ds v/khu ;k bl vf/kfu;e ds v/khu cuk;s x;s fu;eks a ;k tkjh dh xbZ vf/klpw ukvks a ds v/khu fofgr vfHkizsr gS( ¼30½ **dz;** dk mlds O;kdjf.kd :Ik&Hksn vkSj ltkrh; inks a lfgr] vFkZ “kCn ^^fodz;^^ ls yxk;k tk;xs k( ¼31½ **dz; dher** ls fdlh eky ds dz; ds fy, fdlh O;fDr }kjk] dkjckj izFkk ds vuqlkj udn fMLdkmaV ds :Ik ea s fodzsrk }kjk vuqKkr fdlh jde dks ?kVk dj] lanRr ;k ns; ewY;oku izfrQy dh jde vfHkizsr gS vkSj bleas ml eky ds ifjnku ds le; ;k mlds iwoZ eky ds lEcU/k ea s fodzsrk }kjk dh xbZ fdlh ckr ds fy, izHkkfjr dksbZ jde] HkkM+ s ;k ifjnku dh ykxr ds ;k laLFkkiu dh ykxr ds fy, tc ,slh ykxr i`Fkdr% izHkkfjr dh xbZ gks] ls fHkUUk jkf”k lfEefyr gksxh( ¼32½ ^^izkIrdrkZ^^ ls og O;fDr vfHkizzsr gS] tks bl vf/kfu;e ds iz;kstu ds fy, ;FkkifjHkkf’kr eky izkIr djrk gS( ¼33½ ^^iathdr` C;kSgkjh^^ ls bl vf/kfu;e ds v/khu iathdr` C;kSgkjh vfHkizsr gS vkSj blea s ,slk C;kSgkjh Hkh lfEefyr gS] ftlus LoSfPNd :Ik ls iath;u izkIr fd;k gS( ¼34½ *^fujflr vf/kfu;e^^ ls mRRkjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 vfHkizsr gS( ¼35½ ^^fujflr v/;kns”k^^ ls mRrjk[k.M ewY; of/kZr dj v/;kns”k] 2005 vfHkizsr gS( ¼36½ ^^iqu% fodz;^^ ls d;z fd;s x;s eky dk fuEuor~ fodz; vfHkizsr gS %& ¼d½ tks] mlh :Ik ea s dh x;h gS] ftlea s mUgsa d;z fd;k x;k Fkk( ¼[k½ fdlh eky ds fofuekZ.k ea s mudk mi;ksx fd;s fcuk( ;k ¼x½ mleas dksbZ ,slh ckr fd;s fcuk] tks fofuekZ.k ds rqY; gSa ;k ftldk ifj.kke fofuekZ.k gS( 1- mÙkjk[k.M vf/kfu;e la[;k 05 o’kZ 2008 dh /kkjk 3 ¼x½ }kjk izfrLFkkfirA ¼37½ **fooj.kh** ls bl vf/kfu;e ;k mlds v/khu cuk;s x;s fu;eksa ds v/khu fofgr vkSj@;k izLrqr fd;s tkus d s fy, visf{kr dksbZ fooj.kh vfHkizsr gS( ¼38½ **foykse dj** ls eky ds d;z ij dj ds ml va”k ls vfHkizsr gS] ftldk ykHk fy;k tk pqdk gS yfsdy ,sls eky dk ckn ea s jkT; ds Hkhrj djk/ks; eky ds iqu% fodz; vFkok djk/ks; eky ds fofuekZ.k vFkok ladeZ lafonk ds fu’iknu vFkok fMCcs ;k laos’Vu lkexzh ls fHkUu iz;kstu ds fd;k x;k gks( ¼39½ **fu;e** ls bl vf/kfu;e ds vUrxZr cuk;s x;s fu;e vfHkizsr gS( ¼40½ ^^fodz;^^ ls mlds O;kdjf.kd :i&Hksn vkSj ltkrh; inks a lfgr] ,sls eky ds LokfeRo ds ¼cU/kd] n`f’VcU/kd] izHkkj ;k fxjoh ls fHkUu :Ik ea½s vUrj.k vfHkizsr gS] tks O;kikj ;k dkjckj ds nkSjku ,d O;fDr ls nwljs O;fDr dks udn ;k vkLFkfxr Hkqxrku ;k vU; eYw ;oku izfrQy d s fy, fd;k tk; vkSj blds vUrxZr fuEufyf[kr Hkh gSa %& ¼d½ udn] vkLFkfxr Hkqxrku ;k vU; ewY;oku izfrQy ds fy, fdlh eky ds LokfeRo dk lafonk ds vuqlj.k ls fHkUu :Ik ea s vUrj.k( ¼[k½ ladeZ lafonk ds fu’iknu ea s vUrxzZLr eky ds LokfeRo dk vUrj.k ¼pkgs s eky ds :Ik ea s gks ;k fdlh vU; :Ik ea½s( ¼x½ vodz; ;k fd”rks a ea s Hkqxrku dh fdlh i)fr ds vk/kkj ij eky dk ifjnku( ¼?k½ udn] vkLFkfxr Hkqxrku ;k vU; ewY;oku izfrQy ds fy, fdlh eky dk fdlh iz;kstukFkZ mi;ksx djus ds vf/kdkj ¼pkgs og fdlh fofufnZ’V vof/k ds fy, gks ;k u gks½ dk vUrj.k( ¼³½ udn] vkLFkfxr Hkqxrku ;k vU; ewY;oku izfrQy ds fy, fdlh vfuxfer laxe ;k O;fDr;ks a ds fudk; }kjk mlds fdlh lnL; dks eky dk lEHkj.k( ¼p½ lsok ds :Ik ea s ;k mlds fdlh Hkkx ds :Ik eas ;k fdlh vU; jhfr og dksbZ Hkh D;ks a u gks] ls eky dk] tks ekuo miHkksx ds fy, [kkn~; ;k dksbZ vU; oLrq ;k dksbZ is; gks ¼pkgs eknd gks ;k ugha½] lEHkj.k] tgk¡ ,slk lEHkj.k ;k lsok udn] vkLFkfxr Hkqxrku ;k vU; eYw ;oku izfrQy d s fy, gks( ¼N½ eky ds LokfeRo dk vUrj.k mi/kkjk ¼11½ d s [k.M ¼N½ ea s fufnZ’V uhykedrkZ }kjk ;k fdlh C;kSgkjh }kjk cSafdax ;k ches dh izd`fr ds fdlh vU; dk;Zdyki ds nkSjku eky dk fodz;] tks vius eq[; fdz;kdyki ds lkFk dCts ea s vk; s ;k iqu% nkos ea s vk; s eky dk fodz; Hkh djrs gSa( vkSj [k.M ¼d½ ls [k.M ¼N½ rd ds v/khu fdlh eky dk ,slk ifjnku vUrj.k ;k lEHkj.k ml O;fDr }kjk ml eky dk fodz; le>k tk;xs k] tks eky dk ifjnku] vUrj.k ;k lEHkj.k djrk gS vkSj og O;fDRk bl eky dk dzsrk gksxk] ftls ,slk ifjnku] vUrj.k ;k lEHkj.k fd;k x;k gS( Li’Vhdj.k 1&dksbZ fodz; ;k dz; jkT; ea s gqvk ugha le>k tk;xs k] ;fn eky dk fodz;& ¼d½ vUrj&jkT;h; O;kikj ;k okf.kT; ds dez ea s fd;k x;k gS( ;k ¼[k½ fodz; ls fHkUu vU;Fkk mRrjk[k.M jkT; ds ckgj fd;k x;k gS( ;k ¼x½ Hkkjr ds jkT; {ks= vUnj vk;kr vFkok {ks= ls ckgj fu;kZr ds dze ea s fd;k x;k gS( Li’Vhdj.k 2& mi[k.M ¼[k½ ds v/khu dz; ;k fodz; jkT; ds Hkrj fd;k x;k le>k tk;xs k] bl ckr ds gksrs gq, Hkh ladeZ lafonk ds fy, djkj iw.kZr% ;k Hkkxr% jkT; ds ckgj fd;k x;k gks] ;fn ladeZ lafonk ds fu’iknu ea s vUrxzZLRk eky ¼pkgs eky ds :Ik ea s gks ;k fdlh vU; :Ik ea½s lEifÙk ds vUrj.k ds le; jkT; es a gks( Li’Vhdj.k 3& bl vf/kfu;e es a nh x;h fdlh ckr ds gksrs gq, Hkh] bl vf/kfu;e ds iz;kstu gsrq fuEufyf[kr n”kkvks a ea s nks Lora= fodz; ;k dz; gqvk le>k tk;sxk& ¼d½ tc eky drkZ ls mlds fodz; vfHkdrkZ dks vkSj fodz; vfHkdrkZ ls mlds dzsrk dks vUrfjr fd;k tk;( ;k ¼[k½ tc eky fodzsrk ls dz; vfHkdrkZ dks vkSj dz; vfHkdrkZ ls mlds drkZ dks vUrfjr fd;k tk;] ;fn ;g ik;k tk; fd vfHkdrkZ }kjk mi;qZDr ekeyksa ea s ls fdlh ,d ea&s ¼,d½ eky dk fodz; ,d nj ij fd;k x;k gS vkSj vius dekZ dks fodz; vkxe nwljh nj ij vkxs c<+k;k x;k gS( ;k ¼nks½ eky dk dz; ,d nj ij fd;k x;k gS vkSj vius drkZ dks nwljh nj ij vkxs c<+k;k x;k gS( ;k ¼rhu½ vius drkZ dh vksj ls fd;s x;s fodz; ;k dz; ea s mlds }kjk fd;s x;s lEiw.kZ laxzgkas ;k dVkSfr;ks a dk y[s kk vius drkZ dks ugha fn;k x;k gS( ;k ¼pkj½ fdlh dkYifud ;k vfo|eku drkZ ds fy, dk; Z fd;k x;k gS( ¼41½ ^^fcdzh chtd^^ ls ,d ,slk nLrkost vfHkizsr gS] ftlea s fodzhr eky] mldh dher] ek=k] izHkkfjr dj vkSj ,slh vU; fof”kf’V;k¡] tks bl vf/kfu;e ;k mlds v/khu cuk;s x;s fu;eks a ea s fofgr dh tk;]s dk fooj.k fn;k x;k gks( ¼42½ ^^fodz; dher^^ ls ewY;oku izfrQy dh og /kujkf”k vfHkizsr gS] tks C;kSgkjh }kjk ifjnku fdlh eky ds fodz; ds fy, izkIr dh xbZ gS ;k izkI; gS vkSj blds vUrxZr C;kSgkjh }kjk ifjnku ds le; ;k blds iwoZ ml eky ds lEcU/k ea s fdlh dk;Z ds fufeÙk izHkkfjr dksbZ /kujkf”k] mRikn “kqYd] fo”ks’k mRikn “kqYd ;k dksbZ vU; “kqYd ;k dj Hkh gksxk fdUrq blea s fuEufyf[kr lfEefyr ugha gksxk %& ¼d½ dksbZ /kujkf”k] tks lkekU; O;olk; izFkk ds vuqlkj eky ds fodszrk }kjk udn dVkSrh] deh”ku vFkok O;kikj dVkSrh ds :Ik ea s dzsrk dks eky ds fodz; ds le; vuqKkr dh xbZ gks( ¼[k½ vfxze HkkMs + vFkok ifjnku ykxr ;k laLFkkiu O;;] ,sls ekeyksa ea s tgk¡ ,slh ykxr vyx ls izHkkfjr dh xbZ gks( ¼x½ bl vf/kfu;e ds v/khu dj dh /kujkf”k] ;fn C;kSgkjh }kjk vyx ls izHkkfjr dh x;h gks( Li’Vhdj.k& bl mi/kkjk ds iz;kstu gsrq ^^fodz; dher^^ ea s fuEufyf[kr “kkfey g S %& ¼d½ vodz; vFkok fd”rks a ij Hkqxrku dh fdlh iz.kkyh ds vUrxZr eky ds ifjnku ds lEcU/k ea]s ewY;oku izfrQy dh lEiw.kZ /kujkf”k] ftlea s eky ds LokfeRo dk dz; iw.kZ djus vFkok vtZu djus ds mn~ns”; ls tek /kujkf”k ;k vU; izkjfEHkd Hkqxrku lfEefyr gS vksj bleas fdjk;k izHkkj] C;kt vkSj vU; izHkkj] tks bl laO;ogkj ds izklfaxd gks] lfEefyr gS fdUrq blea s fdlh djkj ds Hkax ds fy, vFknZ .M] {kfriwfrZ ;k uqdlkuh ds :Ik ea s ns; dksbZ /kujkf”k “kkfey ugha gS( ¼[k½ fdlh Hkh iz;kstu gsrq eky ds mi;ksx djus ds vf/kdkj ¼pkgs fdlh fofufnZ’V vof/k ds fy, gks ;k u gks½ ds vUrj.k ds lEcU/k ea s ewY;oku izfrQy ;k eky ds mi;ksx ds vf/kdkj ds ,sls vUrj.k ds fy, izkIr ;k izkI; HkkM+k izHkkj fdUrq blea s fdlh djkj ds Hkax ds fy, vFknZ .M] {kfriwfrZ vFkok uqdlkuh ds :Ik ea s ns; dksbZ /kujkf”k “kkfey ugha gS( ¼x½ ladeZ lafonk ds fu’iknu ea s vUrxZzLr eky ds LokfeRo ¼pkgs eky ds :Ik ea s ;k fdlh vU; :Ik ea½s ea s vUrj.k ds lEcU/k ea s ,slh ladeZ lafonk ds fu’iknu ds fy, fdlh O;fDr }kjk lanRr ;k ns; ewY;oku izfrQy] ftlea s ls Je vkSj ,sls vU; izHkkjks a dks] tks fofgr fd;s tk;s] n”kkZus okyh okLrfod /kujkf”k dks ?kVkdj fdUrq blea s fdlh djkj ds Hkax ds fy, vFkZn.M] {kfriwfrZ vFkok uqdlkuh ds :Ik ea s dksbZ /kujkf”k “kkfey ugha gS( ¼?k½ dsUnzh; mRikn “kqYd vf/kfu;e] 1944 ;k lhek “kqYd vf/kfu;e] 1962 ;k mRrj izns”k vkcdkjh vf/kfu;e] 1910] tSlk fd mRrjk[k.M ea s ykxw gS] ds vUrxZr ,sls eky dh cfU/kr Hkk.Mkxkj ls fudklh ds le; lanRr ;k ns; “kqYd] pkgs ,slk “kqYd fodzsrk }kjk ;k mudh vksj ls ;k fdlh vU; O;fDr }kjk lanRr ;k ns; gks] dh /kujkf”k( ¼³½ laos’Vu lkexzh] ftlea s fodzhr eky iSd fd;k tkrk gS] dh dher( ¼43½ ^^fo”ks’k izoxZ dk eky^^ ls bl vf/kfu;e dh vuqlwph 3 ea s fofufnZ’V ,slk eky vfHkizsr gS] ftl ij vk;krdrkZ ;k fofuekZrk ds fcUnq ij dj ns; gS( ¼44½ ^^jkT;^^ ls mRrjk[k.M jkT; vfHkizsr gS( ¼45½ ^^jkT; ljdkj^^ ls mRrjk[k.M jkT; dh ljdkj vfHkizsr gS( ¿¼46½ ^^dj^^ ls bl vf/kfu;e ds vUrxZr ns; dj vfHkizsr gS vkSj blea s vf/kfu;e dh /kkjk 7 ds v/khu ;Fkk micfU/kr fodz; /ku ij ns; okLrfod dj dh /kujkf”k ds cny s ,d eq”r /kujkf”k ¼lek/kku /kujkf”k½ vkSj foykse buiqV VSDl tek jkf”k Hkh lfEefyr gS(À1 ¼47½ ^^dj vof/k^^ ls ,d dy.S Mj ekg] ,d o’kZ dh ,d frekgh ;k ,d o’kZ ;k mldk Hkkx] tSlk fd fofgr fd;k x;k gks] vfHkizsr gS( ¼48½ **djk/ks; vkorZ** ls ,slk vkorZ vfHkizsr gS] ftl ij dksbZ C;kSgkjh mldh dqy vkorZ ls ,slh dVkSfr;ks a dks vkSj ,slh jhfr ls] tSlk fd fofgr fd;k tk;]s ?kVkus d s Ik”pkr~ ;Fkk vo/kkfjr dj dk Hkqxrku djus d s fy, nk;h gksxk( ¼49½ ^^ifjorZudrkZ^^ ls ,slk O;fDr vfHkizsr gS] tks dkjckj ds iz;kstu ls vFkok blls lEcfU/kr vFkok blls izklfaxd vFkok blds vuqdze ea s eky ifjogu djrk gS ;k ifjogu djokrk gS vFkok fdlh O;fDr ds fy, ifjogu ls iwoZ vFkok blds Ik”pkr~ vius laj{k.k ea s j[krk gSA blea s jsyos] iksr ifjogu dEiuh] ok; q lkeku lsok vkSj dksfj;j lsok lfEefyr gS( ¼50½ ^^fodz; vkorZ^^ ls og dqy /kujkf”k vfHkizsr gS] ftlds fy, fdlh C;kSgkjh }kjk ;k rks Lo;a ;k nwljs ds }kjk] vius y[s k s ea s ;k nwljks a ds y[s k s ea]s udn ;k vkLFkfxr Hkqxrku ;k vU; ewY;oku izfrQy ds fy, fdlh eky dk fodz;] lEHkj.k ;k forj.k fd;k tk;( Li’Vhdj.k 1& bl vf/kfu;e ds iz;kstu gsrq fodz; vkorZ ea s dksbZ ,slh jde Hkh lfEefyr gksxh] ftls fodz; ;k lEHkj.k ds le; ;k mlds ifjnku ds le; ;k blls iwoZ C;kSgkjh }kjk fd;s x;s fdlh dke ds fy, izHkkfjr fd;k tk;]s fdUrq bleas d`f’k ;k m|ku&d`f’k mRikn dh fodz; dher lfEefyr ugha gksxh] ftl jkT; dks fdlh O;fDr }kjk vius LokfeRo okyh vFkok iV~Vk] Hkksx cU/kd ;k dkuwu }kjk ekU;rk izkIr ;k vuqKkr fdlh vU; gSfl;r }kjk /kkfjr Hkwfe ij d`f’k ;k m|ku djds izkIr fd;k x;k gS yssfdu d`f’k ;k m|ku d`f’k dh vfHkO;fDr eas ,slk fVEcj ;k [kMs o`{k] fofufeZr pk; ;k dksbZ vU; mit] tks dVkbZ ds Ik”pkr~ fofuekZ.k ;k izlaLdj.k ds v/;/khu gks] lfEefyr ugha gksxhA 1- mÙkjk[k.M vf/kfu;e la[;k 11 o’kZ 2010 dh /kkjk 2 }kjk izfrLFkkfirA Li’Vhdj.k 2& fodz; vkorZ ls %& ¼d½ ladeZ lafonk ds fu’iknu ea s vUrxzZLr eky ¼pkgs eky ds :Ik ea s ;k fdlh vU; :Ik ea½s ea s LokfeRo ds vUrj.k ds lEcU/k ea s ewY;oku izfrQy dh jde vfHkizsr gS] tks fdlh O;fDr dks ,sls ladeZ lafonk ds fu’iknu ds fy, lanRr ;k ns; gS( ¼[k½ vodz; ea s fd”rks a ea s Hkqxrku dh fdlh vU; iz.kkyh ds vUrxZr eky ds ifjnku d s lEcU/k ea]s ewY;oku izfrQy dh og /kujkf”k vfHkizsr gS] tks fdlh O;fDr gks ,sls ifjnku gsrq lanRRk ;k ns; gS( ¼x½ fdlh iz;kstu ds fy, eky ds mi;ksx djus ds vf/kdkj ¼pkgs fdlh fofufnZ’V vof/k ds fy, gks ;k u gks½ ds vUrj.k ds fy, izkIr dh xbZ gS vFkok izkI; gS( Li’Vhdj.k 3& ,slh “krksaZ vkSj izfrcU/kks]a ;fn dksbZ gks] tks bl fufeÙk fofgr fd;s tk;]a ds v/khu jgrs gq,& ¼d½ ml /kujkf”k ea]s ftlds fy, eky fodz; ;k dz; fd;k tkrk gS] ,slh iSafdax lkexzh dh dher] ftlea s og iSd fd;s tk;as vkSj ,slh dksbZ jdea s Hkh lfEefyr gksxa h] ftUgas fodz; gq, eky ds lEcU/k ea s eky ds ifjnku ds le; ;k iwoZ C;kSgkjh }kjk fd;s x;s fdlh dke ds fy, fy;k x;k gks] flok; HkkM+ s ;k eky ds ifjnku dh ykxr ds vFkok laLFkkiu dh ykxr ;k eky ds fodz; ;k dz; ij dj ds :Ik eas olwy dh x;h /kujkf”k ds] tcfd ,slh ykxr ;k /kujkf”k i`Fkd :Ik ls izHkkfjr dh xbZ gks( ¼[k½ fdlh fodz; ds lEcU/k ea s dher ij vuqKki dksbZ udn ;k vU; dVkSrh dh jde vkSj xzkgdks a }kjk ykSVk;h x;h oLrqvks a ds lEcU/k ea s okil dh x;h dksbZ jde fodz; vkorZ ea s lfEefyr ugha gksxh( vkSj ¼x½ ;fn fdlh fo”ks’k xzkgd dh lqfo/kk ds fy, dksbZ C;kSgkjh fdlh vU; C;kSgkjh ls eky vfHkizkIr djs vkSj rqjUr ml eky dk fcuk ykHk fy;s mDr xzkgd ds gkFk fodz; dj ns] rks ,sls eky ls lEcfU/kr fodz; dsoy mi;qZDr nwljs C;kSgkjh ds gh fodz; vkorZ ea s lfEefyr fd;k tk;sxk( ¼51½ ^^dz; vkorZ^^ ls mlds ltkrh; inks a lfgr fdlh C;kSgkjh }kjk dz; vkorZ ds lEcU/k eas lanRr ;k ns; dz; dher dh dqy /kujkf”k vfHkizsr gS] tks mlds }kjk Lo;a vFkok mlds ek/;e ls fd;s x;s dz; dh /kujkf”k gS] pkgs og udn ;k vkLFkfxr Hkqxrku }kjk dh x;h gS vkSj bleas ls og /kujkf”k] ;fn dksbZ gks] ?kVk nh tk;xs h] tks ,slh vof/k] tks fofgr dh tk;]s ds Hkhrj okil fd;s x;s eky ds lEcU/k ea s C;kSgkjh dks fodzsrk C;kSgkjh }kjk okil dh xbZ gS( ¼52½ ^^;ku^^ ls ifg;s okyk izR;sd okgu vfHkizsr gS] tks ,dek= ;k lokfj;ks a ds lkFk eky ds ogu ds fy, iz;ksx fd;k tkrk gS vkSj blea s dksbZ vkWVksokgu] dksbZ lkbZfdy] dksbZ gLrkpkfyr ;k Ik”kqpkfyr ;ku] cks>k <ksus okyk dksbZ Ik”kq] dksbZ fjD”kk ;k eky <ksus okyk dksbZ O;fDr Hkh “kkfey g(S ¼53½ ^^eky dh dher^^ ls dz;chtd@fcy ds vk/kkj ij ;Fkk vfHkfuf”pr dher vfHkizsr gS] ftlea s chek izHkkj] mRikn “kqYd] dkm.Vjosfyax “kqYd] fodz;dj] ifjogu izHkkj] HkkM+k izHkkj vkSj eky ds laO;ogkjks a ds vkuq’kafxd vU; lHkh izHkkj Hkh lfEefyr gS % ijUrq ;g fd tgk¡ ij dz; chtd@fcy izLrqr ugha fd;s x;s gSa ;k tgk¡ ij eky dz; ls fHkUu vU;Fkk vftZr ;k vfHkizkIr fd;k x;k gS] ogk¡ eky dh dher og dher gksxh] ftl ij blh izdkj vkSj xq.koRrk dk eky [kqy s cktkj ea s fodz; fd;k tkrk gS ;k fodz; fd;s tkus yk;d gS( ¼54½ ^^ty;ku^^ eas dksbZ tyiksr] ukSdk] uko] csM+k] fVEcj] ck¡l ;k fdlh Hkh jhfr ls uksfnr rSjus okyh lkexzh lfEefyr gS( ¼55½ **ladeZ lafonk** ea s udn] vkLFkfxr Hkqxrku ;k ewY;oku izfrQy ds fy,] fdlh taxe ;k LFkkoj lEifÙk ds lfUuekZ.k] fuekZ.k] fofuekZ.k] izlaLdj.k] ifjfuekZ.k] yxkus] lTthdj.k] lq/kkj] ifj’dkj] ejEer ;k pkyw djus ds fy, dksbZ djkj Hkh gS( ¼56½ ^^o’kZ^^ ls 01 vizSy dks izkjEHk gksus okyk vkSj 31 ekpZ dks lekIr gksus okyk foRrh; o’kZ vfHkizsr gS( ¼57½ ^^izkjEHk dk o’kZ^^ ls og dj fu/kkZj.k o’kZ vfHkizsr gS] ftlea s bl vf/kfu;e ds izkjEHk gksus dh rkjh[k iM+rh gS( ¿¼58½ ÞosclkbVß dk rkRi;Z okf.kT; dj foHkkx mŸkjk[k.M dh oSclkbV http://comtax.uk. gov.in ftldk Mksesu ¼domain½ uk.nic.in gS ;k ,slh vU; oSclkbV ls gS tks dfe”uj }kjk vf/klwfpr dh tk;AÀ1 v/;k; nks dj Hkkj] dj vkjksi.k vkSj dj dh njsa dj Hkkj 3- ¼1½ fdlh C;kSgkjh vFkok O;fDr }kjk jkT; ds Hkhrj fd;s x;s izR;sd fodz; ij bl vf/kfu;e ds micU/kks a ds vUrxZr dj vkjksfir fd;k tk;xs kA ¼2½ izR;sd O;fDr] tks bl vf/kfu;e ds micU/kks a ds vUrxZr iathdr` gS vFkok iath;u ;ksX; gS] ,d djk/ks; O;fDr gksxk vkSj vf/kfu;e ea s micfU/kr jhfr ls vUrxZr dj dk Hkqxrku djus d s fy, nk;h gksxkA ¼3½ mi/kkjk ¼4½ vFkok mi/kkjk ¼5½] tSlk fd ykxw gks] ds micU/kks a ds v/khu izR;sd C;kSgkjh ;k O;fDr] ftl rkjh[k ls og bl izdkj nk;h gksrk gS] izR;sd dj fu/kkZj.k o’kZ ds fy, dj ns;rk dh rkjh[k vFkok blds ckn jkT; ds vUnj ;FkkfLFkfr vius leLr fodz; vkorZ ;k dz; vkorZ] tks fofgr jhfr ls vo/kkfjr fd;k tk;xs k] ij bl vf/kfu;e dh /kkjk 4 ds }kjk vFkok mlds v/khu ;FkkmicfU/kr njks a ij dj dk Hkqxrku djsxkA ¼4½ tgk¡ dksbZ C;kSgkjh v/kksfyf[kr dksbZ dkjckj djrk gS %& ¼d½ fdlh djk/ks; eky dk varjkfT;d O;kikj ;k okf.kT; ds nkSjku fodz;( ;k ¼[k½ fdlh djk/ks; eky dk Hkkjr ds jkT; {ks= ds ckgj fu;kZr ds nkSjku fodz;( ;k ¼x½ fdlh djk/ks; eky dks jkT; ds ckgj fdlh LFkku ij ifjnku gsrq Hkstuk( ¼?k½ jkT; ds ckgj ls dz; fd;s x;s ;k izkIr fdlh djk/ks; eky dk fodz;( ;k ¼³½ mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ;k dsUnzh; fodz; dj vf/kfu;e] 1956 ;k bl vf/kfu;e ds v/khu fofgr fdlh ?kks’k.kk ;k izek.k&i= dk izi= ns dj djk/ks; eky dk dz;( ;k ¼p½ djk/ks; eky dk dz; ;k fodz;] ;fn ,slk C;kSgkjh mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ;k dsUnzh; fodz; dj vf/kfu;e] 1956 ds vUrxZr igy s ls iathdr` gS vkSj bl vf/kfu;e ds ykxw gksus ds Ik”pkr~ ,sls iath;u dks pkyw j[kuk pkgrk gS ;k bl vf/kfu;e ds micU/kka s ds v/khu LoSfPNd iath;u iznku fd;s tkus gsrq vkosnu djrk gS( vkSj ¼,d½ ;fn ,slk C;kSgkjh Bhd iwoZorhZ dj fu/kkZj.k o’kZ ea s dkjckj pyk jgk Fkk vkSj bl vf/kfu;e ds izkjEHk gksus dh rkjh[k dks tkjh j[krk gS rks og bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ls dj ds Hkqxrku ds fy, nk;h gksxk( vkSj 1- mÙkjk[k.M vf/kfu;e la[;k 09 o’kZ 2012 dh /kkjk 2 ¼5½ }kjk c<+k;k x;kA ¼nks½ ;fn ,slk C;kSgkjh bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ls vFkok blds ckn dkjckj izkjEHk djrk gS rks og ml rkjh[k ls dj dk Hkqxrku djus ds fy, nk;h gksxk] tc fdlh dj fu/kkZj.k o’kZ ea s Åij ¼d½ ls ¼p½ ea s ls dksbZ ?kVuk izFke ckj ?kfVr gksA ¼5½ tgk¡ fdlh C;kSgkjh us eky dk dz; vkSj@;k fodz; dk dkjckj dsoy jkT; ds vUnj fd;k gS vkSj fdlh dz; ;k fodz; ds lecU/k eas bl vf/kfu;e ;k mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ;k dsUnzh; fodz; dj vf/kfu;e] 1956 ;k muds v/khu cuk;s x;s fu;eksa ;k tkjh dh xbZ vf/klpw ukvks a ds v/khu fofgr fdlh ?kks’k.kk dk izi= ;k izek.k&i= u rks tkjh fd;k x;k gS vkSj u izkIr fd;k x;k gS vkSj dkjckj bl vf/kfu;e ds izkjEHk gksus dh rkjh[k dks pkyw jgrk gS( vkSj ¼d½ ;fn ,sls C;kSgkjh us Bhd iwoZorhZ dj fu/kkZj.k o’kZ ea s iwjs o’kZ vFkok o’kZ ea s va”kr% dkjckj fd;k gS vkSj vf/kfu;e ds izkjEHk gksus dh rkjh[k dks dkjckj pkyw jgrk gS( vkSj ¼,d½ iwoZorhZ o’kZ ea s mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ds micU/kks a ds vuq:Ik mlds vkorZ dk dqy ;ksx iwjs o’kZ ds ekey s ea s mi/kkjk ¼7½ ea s fofgr /kujkf”k ls vf/kd vFkok o’kZ ds Hkkx ds ekeyas ea s vkuqikfrd /kujkf”k ls vf/kd gksrk gS rks og vf/kfu;e ds izkjEHk gksus dh rkjh[k ls dj dk Hkqxrku djus ds fy, nk;h gksxk( vkSj ¼nks½ ;fn bl vf/kfu;e ds] ls izkjEHk gksus okyh rkjh[k ls o’kZ ds izFke fnu dh rkjh[k rd mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ds micU/kks a ds vuq:Ik mlds vkorZ dk dqy ;ksx mi/kkjk ¼7½ ea s fofgr /kujkf”k dh vkuqikfrd /kujkf”k ls vf/kd gksrk gS rks og vf/kfu;e ds izkjEHk gksus dh rkjh[k ls dj dk Hkqxrku djus ds fy, nk;h gksxk( vkSj ¼rhu½ ;fn ,slk C;kSgkjh Åij [k.M ¼d½ ¼,d½ vkSj ¼nks½ ds v/khu vf/kfu;e ds izkjEHk dh rkjh[k ls dj ds fy, nk;h ugha gks rks og ml rkjh[k ls dj dk Hkqxrku djus ds fy, nk;h gksxk] ftl rkjh[k ls fdlh dj fu/kkZj.k o’kZ ea s mldk dqy vkorZ izFke ckj djk/ks; ek=k ls vf/kd gk s tkrk gS( ;k ¼pkj½ ;fn ,slk C;kSgkjh mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ;k dsUnzh; fodz;dj vf/kfu;e] 1956 ds vUrxZr igys gh iathdr` gS vkSj bldks LoSfPNd :Ik ls j[kuk pkgrk gS rks og bl vf/kfu;e ds izkjEHk dh rkjh[k ls dj dk Hkqxrku djus dk nk;h gksxk( ¼[k½ ;fn ,slk C;kSgkjh bl vf/kfu;e ds izkjEHk gksus ds iwoZ ea s izFke rkjh[k ;k blds ckn dh fdlh rkjh[k ls] yfsdu vf/kfu;e ds izkjEHk gksus dh rkjh[k ls iwoZ] dkjckj izkjEHk djrk gS( vkSj ¼,d½ dkjksckj izkjEHk djus dh rkjh[k ls bl vf/kfu;e ds izkjEHk gksus dh rkjh[k rd mlds vkorZ dk dqy ;ksx djk/ks; ek=k dh vkuqikfrd /kujkf”k ls vf/kd gks tkrk gS rks og bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ls dj dk Hkqxrku djus dk nk;h gksxk( ¼nks½ ;fn ,slk C;kSgkjh Åij [k.M ¼,d½ ds vuqlkj bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ls dj dk Hkqxrku djus ds fy, nk;h ugha gS rks og ml rkjh[k ls izkjEHk gksus dh rkjh[k ls dj dk Hkqxrku djus ds fy, nk;h ugha gS rks og ml rkjh[k ls dj dk Hkqxrku djus d s fy, nk;h gksxk] tc dkjckj izkjEHk djus dh rkjh[k ls izkjEHk gksus okyh vkSj dj fu/kkZj.k o’kZ dh vfUre rkjh[k dks lekIr gksus okyh vof/k ea s mlds vkorZ dk dqy ;ksx izFke ckj djk/ks; ek=k dh vkuqikfrd /kujkf”k ls vf/kd gkxs k( ¼x½ ¼,d½ ;fn ,slk C;kSgkjh bl vf/kfu;e ds izkjEHk gksus dh rkjh[k dks ;k blds Ik”pkr~ vf/kfu;e izkjEHk gksus ds o’kZ ea s vFkok Ik”pkr~orhZ fdlh dj fu/kkZj.k o’kZ ea s viuk dkjckj izkjEHk djrk gS rks og ml izFke dj fu/kkZj.k o’kZ ea s ml rkjh[k ls dj dk Hkqxrku djus d s fy, nk;h gksxk] tc dkjckj izkjEHk djus dh rkjh[k ls izkjEHk gksus okyh vkSj dj fu/kkZj.k o’kZ dh vfUre rkjh[k dks lekIr gksus okyh vof/k ea s mlds vkorZ dk dqy ;ksx izFke ckj djk/ks; ek=k dh vkuqikfrd /kujkf”k ls vf/kd gkxs kA ¼nks½ ;fn ,slk C;kSgkjh Åij [k.M ¼,d½ ds vuqlkj dkjckj izkjEHk djus okys o’kZ ea s dj dk Hkqxrku djus ds fy, nk;h ugha gksxk rks og ml izFke dj fu/kkZj.k o’kZ es a dj dk Hkqxrku djus ds fy, nk;h gksxk] ftles a mlds vkorZ dk dqy ;ksx djk/ks; ek=k ls vf/kd gksxk vkSj og ml rkjh[k ls dj dk Hkqxrku djus ds fy, nk;h gksxk] tx mldk vkorZ izFke ckj vf/kd gkxs kA ¼6½ tgk¡ bl vf/kfu;e ds v/khu ikfjr fdlh vkns”k }kjk ;g ik;k tkrk gS fd dksbZ C;kSgkjh ds :Ik ea s iathdr` O;fDr bl izdkj iathdr` ugha fd;k tkuk pkfg, Fkk vkSj iath;u izek.k&i= jn~n dj fn;k tkrk gS rks bl vf/kfu;e ea s fdlh ckr ds gksrs gq, Hkh] ,slk O;fDr vius iath;u ds izkjEHk gksus dh rkjh[k ls izkjEHk gksus okyh vkSj ,sls vkns”k dh rkjh[k dks lekIr gksus okyh vof/k ds fy,] dj dk Hkqxrku djus ds fy, nk;h gksxk] ekuks og ,d C;kSgkjh FkkA ¼7½ ¼d½ djk/ks; ek=k& dksbZ C;kSgkjh] bl mi/kkjk ds [k.M ¼³½ ds v/khu vU;Fkk micfU/kr ds flok;] mi/kkjk ¼3½ ds v/khu dj dk nk;h ugha gksxk] ;fn dj fu/kkZj.k o’kZ ds nkSjku mlds leLr eky ds vkorZ dk] dqy ;ksx] pkgs ,slk fodz; C;kSgkjh }kjk lh/ks ;k viuh “kk[kk ds ek/;e ls] fMiks ;k jkT; ds vUnj vius vfHkdrkZ }kjk ;k varjjkfT;d O;kikj ;k okf.kT; ds nkSjku ;k Hkkjr ds jkT; {ks= ds ckgj fu;kZr ds nkSjku ;k Hkkjr ds jkT; {ks= ds ckgj izs’k.k }kjk fd;k x;k gS] blea s vkxs mfYyf[kr /kujkf”k ls de gS %& ¼,d½ fodz; ds fy, fdlh eky ds fofuekZrk ;k mRiknd 5 yk[k :Ik;s ds ekey s eas ¼nks½ ladeZ lafonk ds fu’iknu ds ekey s eas 5 yk[k :Ik;s ¼rhu½ eky ds mi;ksx djus ds vf/kdkj ds vUrj.k ds 5 yk[k :Ik;s ekey s eas ¼pkj½ fdlh vU; dkjckj ea s yxs gq, C;kSgkfj;ksa d s ekey s eas 5 yk[k :Ik;s% ijUrq ;g fd jkT; ljdkj] jkti= ea s vf/klfwpr djds] fdlh eky ds lHkh C;kSgkfj;ks a ds lEcU/k ea s vFkok fdlh fo”ks’k oxZ ds C;kSgkfj;ks a ds lEcU/k ea s vf/kd /kujkf”k fu;r dj ldsxhA ¼[k½ [k.M ¼d½ dh dksbZ ckr %& ¼,d½ C;kSgkjh }kjk mRrjk[k.M ds ckgj ls vk;kr fd;s x;s ,sls eky dks fodz;] ftldk vkorZ bl vf/kfu;e ds v/khu djk/ks; gks( ¼nks½ fdlh C;kSgkjh }kjk& ¼v½ dsUnzh; fodz; dj vf/kfu;e] 1956 dh /kkjk 8 dh mi/kkjk ¼4½ ds v/khu fodzsrk C;kSgkjh dks ?kks’k.kk&i= izLrqr djus ds Ik”pkr~ mlds }kjk mRrjk[k.M ds ckgj ls vk;kr fd;s x;s eky( ¼vk½ bl vf/kfu;e ds fdUgha micU/kks a ds v/khu fofgr dksbZ ?kks’k.kk&i= ;k izek.k&i= izLrqr djds] dz; fd;s x;s ;k vk;kr fd;s x;s fdlh eky( ¼b½ Åij mi[k.M ¼v½ ;k mi[k.M ¼vk½ ea s fofufnZ’V eky dk mi;ksx djds mlds }kjk fofufeZr eky] ds fodz;] ds lEcU/k ea s ykxw ugha gksxhA ¼x½ tc [k.M ¼d½ ea s fofufnZ’V ;k blds v/khu vf/klfwpr /kujkf”k fdlh dj fu/kkZj.k o’kZ ea s ifjofrZr dj nh tk;] rc fdlh C;kSgkjh }kjk bl /kkjk ds v/khu ns; dj dh x.kuk fuEufyf[kr izdkj ls dh tk;xs h( vFkkZr~ ¼,d½ ,sls ifjorZu ds iwoZ dh vof/k ls lEcfU/kr vkorZr ij] ekuks [k.M ¼d½ ea s fofufnZ’V ;k mlds v/khu vf/klfwpr /kujkf”k ifjofrZr u dh xbZ gks( vkSj ¼nks½ “ks’k /kujkf”k ij] ekuks ifjofrZr /kujkf”k lHkh rkfRod rkjh[kksa ij izo`Ùk jgh gks( ¼?k½ tc deh”ku vfHkdrkZ }kjk mlds drkZ dh vksj ls fdlh vkorZ ij dj ns; gks vkSj mldk Hkqxrku dj fn;k x;k gks rks drkZ ,sls vkorZ ds lEcU/k ea s dj dk nk;h ugha gkxs k( ¼³½ ¼,d½ dj fu/kkZj.k o’kZ ds nkSjku dkjckj izkjEHk djus okyk izR;sd C;kSgkjh] ml o’kZ ea s ml rkjh[k] tc dkjckj izkjEHk djus dh rkjh[k ls mlds fodz; /ku dk dqy ;ksx djk/ks; ek=k ls izFke ckj vf/kd gksxk] ds Bhd vkxkeh fnu ls dj Hkqxrku ds fy, nk;h gksxk( ¼nks½ dj fu/kkZj.k o’kZ ds nkSjku dkjckj cUn djus okyk izR;sd C;kSgkjh ml rkjh[k rd dj Hkqxrku ds fy, nk;h gksxk] ;fn dj fu/kkZj.k o’kZ izkjEHk gksus ds izFke fnu ls dkjckj cUn djus dh rkjh[k rd dh vof/k ea s mlds vkorZ dk dqy ;ksx djk/ks; ek=k dh vkuqikfrd /kujkf”k ls vf/kd gkxs k( Li’Vhdj.k&fdlh QeZ vFkok O;fDr;ks a ds laxe dk fo?kVu vFkok la;qDr fgUnw dqVqEc dk foHkktu vFkok fdlh C;kSgkjh }kjk vius dkjckj dk varj.k bl mi/kkjk ds vFkZ ea s dkjckj dk cUn fd;k tkuk ekuk tk;sxkA ¼8½ bl vf/kfu;e ds v/khu dj Hkqxrku ds nkf;Ro dk vo/kkj.k djus d s fy, ldy vkorZ dh x.kuk ds iz;kstu gsrq %& ¼d½ tSlk vU;Fkk Li’V :Ik ls micfU/kr gks] mlds flok;] leLr fodz; ¼pkgs djk/ks; gks vFkok ugha½ dk vkorZ vkSj tSlh Hkh fLFkfr gks] leLr dz; vkorZ] ftl ij bl /kkjk dh mi/kkjk ¼10½ ds micU/kks a ds v/khu dj ns; gS] dks lfEefyr fd;k tk;xs k( ¼[k½ vkorZ ea s C;kSgkjh }kjk vius [kkrs ea s vkSj vius drkZ ¼pkgs ?kksf’kr gks ;k u gks½ ds [kkrs ea s Hkh fd;k x;k leLr fodz; vkSj ,slk dz; lfEefyr gksxkA ¼9½ ¼d½ djk/ks; vkorZ& /kkjk 3 dh mi/kkjk ¼3½ d s v/khu dj Hkqxrku ds fy, nk;h C;kSgkjh ij ns; dj mlds djk/ks; vkorZ ij vkjksfir fd;k tk;xs k( ¼[k½ /kkjk 3 dh mi/kkjk ¼3½ ds v/khu eky ds fodz; ij dj Hkqxrku ds fy, nk;h C;kSgkjh ds lEcU/k ea s djk/ks; vkorZ fdlh vof/k ea s ldy vkorZ dk og Hkkx gksxk] tks mleas ls fuEufyf[kr dks ?kVkdj ckdh jgsxk & ¼,d½ vuqlwph ,d ea s dj ls NwV izkIr ?kksf’kr eky dk fodz;( ¼nks½ ,sls eky dk fodz;] tks dj fu/kkZjd izkf/kdkjh ds lek/kkuizn :Ik ea s %& ¼v½ varjjkfT;d O;kikj ;k okf.kT; ds nkSjku( ;k ¼vk½ mRRkjk[k.M jkT; ds ckgj fodz; ds :Ik ls vU;Fkk( ;k ¼b½ Hkkjr ds jkT; {ks= ds ckgj fu;kZr ds nkSjku fd;k x;k gS( Li’Vhdj.k& ;g vo/kkfjr djus ds fy, fd dksbZ fof”k’V fodz; ;k dz; mi[k.M ¼,d½ ¼v½ mi[k.M ¼nks½ ¼vk½ vkSj mi[k.M ¼nks½ ¼b½ ea s minf”kZr jhfr ds vuq:Ik gqvk vU;Fkk ugha] dsUnzh; fodz;dj vf/kfu;e] 1956 dh /kkjk 3] /kkjk 4 vkSj /kkjk 5 ykxw gkasxhA ¼x½ ladeZ lafonk ds ekey s ea s fodz; vkorZ ea s ,slh /kujkf”k;k¡] tks fofgr dh tk;as vkSj ,slh “krkZs a vkSj fucZU/kuks a ds v/khu] tks vf/kjksfir dh tk;as( ¼?k½ ,slk vU; fodz;] tks fofgr fd;k tk; vkSj ,slh “krksa Z vkSj fucZU/kuks a ds v/khu] tks vf/kjksfir dh tk;As ¼10½ dfri; ifjfLFkfr;ks a ea s dz; ij dj %& izR;sd C;kSgkjh tks vius dkjckj ds nkSjku eky dk ,slk dz; djrk gS] tks& ¼d½ ,d iathdr` C;kSgkjh ls ,slh ifjfLFkfr eaa as fd;k x;k gS] ftlea s ml iathdr` C;kSgkjh }kjk ,sls eky ds fodz; dher ij bl vf/kfu;e ds vUrxZr dksbZ dj ns; ugha gS( ;k ¼[k½ iathdr` C;kSgkjh ls fHkUu fdlh O;fDr ls dh xbZ gS vkSj ,sls eky ds fodz; ij dj fodzsrk ij mn~x`ghr ugha fd;k tk ldrk gS] pkgs bl vf/kfu;e ds fdlh micU/k dh n`f’V ea s ;k fodzsrk C;kSgkjh us] dj dk nk;h gksus ij Hkh] iath;u izkIr ugha fd;k gS] rks og ,sls eky dh dz; dher ij dj dk nk;h gksxk( ;fn& ¼,d½ eky dk fodz; mRrjk[k.M jkT; ds Hkhrj ;k varjjkfT;d O;kikj ;k okf.kT; ds nkSjku ;k Hkkjr ds jkT; {ks= ds ckgj fu;kZr ds nkSjku ugha fd;k x;k gS( ;k ¼nks½ eky dk bl vf/kfu;e ds v/khu dj eqDr eky ds fofuekZ.k ea s miHkksx ;k mi;ksx fd;k x;k gS( ;k ¼rhu½ eky dk miHkksx ;k mi;ksx eky ds fofuekZ.k ea s fd;k x;k gS vkSj ,sls fofufeZr eky dk O;;u mRrjk[k.M jkT; ds Hkhrj dj varjkZfT;d O;kikj ;k okf.kT; ds nkSjku ;k Hkkjr ds jkT; {ks= ds ckgj fu;kZr ds nkSjku fodz; ls fHkUu fd;k x;k gS( ;k ¼pkj½ eky dk vU;Fkk mi;ksx ;k miHkksx fd;k x;k gS vkSj ,slk dj mlh nj ls vkjksfir fd;k tk;xs k] ftl ij ,sls eky dh jkT; ds vUnj dz; dh rkjh[k ij bl vf/kfu;e ds v/khu eky ds fodz; ij vkjksifr fd;k x;k gksrk % ijUrq ;g fd ;fn eky dk dz; fdlh deh”ku vfHkdrkZ ds ek/;e ls fd;k tkrk gS pkgs drkZ jkT; ea s fuokl djrk gks ;k jkT; ds ckgj rks deh”ku vfHkdrkZ dj ds Hkqxrku ds fy, nk;h gksxk vkSj og mls drkZ ls olwy dj ldsxkA ¿vfrfjDr dj dk 3-d ¼1½ bl vf/kfu;e ds fdlh vU; izkfo/kku es a nh xbZ fdlh izfrdwy ckr ds gksrs s gq, Hkh mn~xzg.k fdUrq mi/kkjk ¼2½ ds micU/kks a ds v/;/khu] bl vf/kfu;e ds vUrxZr dj ds Hkqxrku ds fy, nk;h izR;sd C;kSgkjh vf/kfu;e ds fdlh vU; izkfo/kku ds vUrxZr dj ;ksX; oLrqvks a dh fcdzh ;k [kjhn ;k nksuks a ds vkorZ ij ns; dj ds lkFkikap izfr”kr ls vuf/kd dh nj ls tSlk fd jkT;
Part document.segment-2
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 2
- document.segment-2 Verify source ↗
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 2
ljdkj }kjk tki= es a vf/klpw uk ds }kjk fofufnZ’V fd;k tk;] vfrfjDr dj Hkqxrku djsu ds fy, nk;h gksxkA fofHkUu oLrqvks a ;k fofHkUu oxZ dh oLrqvks a ds lEcU/k es a vyx&vyx dj njs a fofufnZ’V dh tk ldrh gSA ¼2½ mi/kkjk ¼1½ ds vUrxZr fuEu ij dksbZ vfrfjDr dj mn~xzghr@Hkqxrku ugha fd;k tk;xs k %& ¼d½ vuqlwph& ,d] nks ¼d½] nks ¼x½ rFkk rhu es a fofufnZ’V oLrqvks a dh fcdzh ;k [kjhn ;k ;FkkfLFkfr nksuks a ds vkorZ ij( ¼[k½ dsUnzh; fodz; dj vf/kfu;e] 1956 dh /kkjk 14 ds vUrxZr vUrjkZT;h; O;kikj ,oa okf.kT; es a ?kksf’kr fo”ks’k egRo dh oLrqvks a ds fodz; ;k dz; ;k ;FkkLFkfr nksuks]a ds vkorZ ij( ¼x½ jkT; ljdkj }kjk vf/kfu;e dh /kkjk 4¼6½ ds vUrxZr jkti= es a vf/klpw uk ds }kjk mles a fofufnZ’V fdlh eky ds dz; ;k fodz; ;k fdlh oxZ ds C;kSgkfj;ks a }kjk fd, x, oLrqvks a ds d;z ;k fodz; ijA ¼3½ mi/kkjk ¼1½ ds vUrxZr Hkqxrku dh xbZ /kujkf”k /kkjk 6 ds izkfo/kkuks a ds vuqlkj ^^buiqV VSDl dzsfMV** gsrq xzkº; gksxhA ¼4½ dksbZ C;kSgkjh] tks /kkjk 7 ¼2½ ds vUrxZr lek/kku ;kstuk dk ykHk y s jgk gS] vfrfjDr dj ds lEcU/k es a Hkh lek/kku ;kstuk ds ykHk ds fy, ik= gksxkA ¼5½ bl /kkjk ds vUrxZr mn~xzg.kh; vfrfjDr dj mi/kkjk ¼1½ ds vUrxZr jkT; ljdkj }kjk tkjh foKfIr ds izdk”ku ds fnukad ds ikap o’kZ ckn ls izfojr gks tk;sxkAÀ1 dj dh nj 4- ¼1½ bl vf/kfu;e ds v/khu fdlh C;kSgkjh }kjk ns; dj mlds djk/ks; vkorZ ij mi/kkjk ¼2½ d s v/khu vuqlwfp;ks a ea s fofgr nj ls vkjksfir fd;k tk;xs k( ijUrq & ¼d½ ?kksf’kr eky ds lEcU/k eas dsUnzh; fodz;dj vf/kfu;e] 1956 dh /kkjk 15 ea s rRle; fofufnZ’V vf/kdre nj( vkSj ¼[k½ [k.M ¼d½ ea s mfYyf[kr eky ls fHkUu eky ds lEcU/k ea s ipkl izfr”kr ls vuf/kd gkxs h % ijUrq ;g fd fdlh eky ds mi;ksx djus ds vf/kdkj ds vUrj.k ds ekey s ea s mijksDr [k.M ¼d½ ea s fofufnZ’V eky ls fHkUu eky ds lEcU/k ea s dj dh nj chl izfr”kr ls vuf/kd gkxs hA ¼2½ ¼d½ vuqlwph ,d eas fofufnZ’V eky ds fodz; ,oa dz; ij bl vf/kfu;e ds v/khu dksbZ dj ns; ugha gksxk( ¼[k½ /kkjk 3 ds v/khu micU/kks a ds v/khu jgrs gq, dksbZ C;kSgkjh vius djk/ks; fodz; vkorZ ij dj dk Hkqxrku djus d s fy, fuEu izdkj nk;h gksxk %& ¼,d½ fodz; ds izR;sd fcUnq ij blea s vkxs micfU/kr nj ij & ¼v½ vuqlwph 1 ¼d½ ea s fofufnZ’V eky ds lEcU/k ea s & 1 izfr”kr ¼vk½ vuqlwph 1 ¼d½ ea s fofufnZ’V eky ds lEcU/k ea s & 4 izfr”kr ¼b½ vuqlwph 1 ¼d½ ea s fofufnZ’V eky ds lEcU/k ea s & mles a fofufnZ’V nj ij ¼bZ½ fdlh Hkh vuqlwph ea s lfEefyr eky ls fHkUu eky & 12-5 izfr”kr ds lEcU/k ea s ¼nks½ vuqlwph 3 ea s fofufnZ’V fo”ks’k izoxZ ds eky ds lEcU/k ea s fofuekZrk ;k vk;krdrkZ ds }kjk fodz; ds fcUnq ij( mles afofufn’ZV nj ij ¼x½ vuqlwph 4 ea s fofufnZ’V C;kSgkjh ;k O;fDr dks ;k muds }kjk fd;s x;s eky dk fodz; iwjs ;k vkaf”kd dj] tSlk fd mleas fofufnZ’V fd;k tk;] ls eqDr gksxk( ¼?k½ Hkkjr ds jkT; {ks= ds ckgj eky ds fu;kZr ds nkSjku fd;k x;k dksbZ fodz; tSlk fd dsUnzh; fodz;dj vf/kfu;e] 1956 dh /kkjk 5 dh mi/kkjk ¼1½ vkSj ¼3½ ds v/khu fofufnZ’V gS] thjks&jsVsM gksxh] ftldk vFk Z gS fd ,sls laO;ogkj ds vkorZ ij dksbZ dj ns; ugha gksxk vkSj fu;kZrdrkZ bl izdkj fu;kZfrr eky ds dz; ij muds }kjk lanRr dj ds izfrnk; dk gdnkj gksxk % ijUrq ;g fd fo”ks’k vkfFkZd tksu ¼Lis”ky bdksuksfed tksu ea s LFkkfir bdkbZ;k¡½ ?kjsyw VSfjQ {ks= ¼MksesfLVd VSfjQ ,fj;k½ ls fd;s x;s vius dz; ij lanRr dj ds izfrnk; dh gdnkj gksxa h( 1- mÙkjk[k.M vf/kfu;e la0 11 o’kZ 2010 dh /kkjk 3 }kjk c<+k;k x;kA ¼³½ vuqlwph 5 eas lwphc) dksbZ Hkh O;fDr ;k C;kSgkjh ;k vUrjkZ’Vªh; laxBu vius djk/ks; eky ds dz; ij lanRr dj ds izfrnk; dk gdnkj gksxk( ¼p½ tgk¡ jkT; ljdkj dk lek/kku gks tkrk gS fd ,slk djuk yksdfgr ea s lehphu gS] og vf/klpw uk }kjk vkSj ,slh “krksa Z o fucZU/kuks a ds v/khu jgrs gq,] tSlk fd mlea s fofufnZ’V dh tk;] fdlh eky ds fodz; ;k dz; ij ns; dj dh iw.kZ jde rd fjcsV vuqKkr dj ldrh gS] tc ,sls eky ds fodz; ;k dz; ij fdlh vU; jkT; vf/kfu;e ds v/khu dj vkjksi.kh; gS vkSj ;fn ;g lkfcr gks tkrk gS fd fdlh fodz; vkSj@;k dz; dk vkorZ ml vf/kfu;e ds v/khu dj vkjksfir djus ds fy, l{ke izkf/kdkjh ds le{k ?kksf’kr dj fn;k x;k gS( ¿¼N½ bLrseky fd, x, iw¡thxr eky dh fcdzh ij] tks bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ls ,d o’kZ iwoZ ds Hkhrj ;k ;FkkfLFkfr] bl vf/kfu;e ds v/khu iath;u dh rkjh[k ij ;k mlds Ik”pkr~ dz; fd;k x;k gks rFkk ftldh [kjhn ij] [kjhn ds le; bl vf/kfu;e vFkok fujflr vf/kfu;e ds v/khu bl jkT; es a dj dk Hkqxrku ugha fd;k x;k gS] vuqlwfpr;ks a ds vuqlkj njks a ij dj ns; gksxk % ijUrq izfrcU/k ;g gS fd fdlh ,sls ekey s es]a ftlesa [kjhn ds le; bl vf/kfu;e vFkok fujflr vf/kfu;e ds v/khu bl jkT; es a dj dk Hkqxrku fd;k x;k gS vkSj mlds lEcU/k es a buiqV VSDl ds ykHk dk nkok ugha fd;k x;k gS rks ,sls eky dh fcdzh ij dksbZ dj ns; ugha gkxs kAÀ1 ¼3½ ¼d½ tc eky fMCcks a ea s fodz; ;k dz; fd;k tkrk gS ;k mUgas fdlh iSfdax lkexzh ea]s rks ,sls fMCcs ;k iSfdax lkexzh ij] tSlh Hkh fLFkfr gks] ykxw dj dh nj pkgs fMCcs ;k iSfdax lkexzh dh dher vyx ls izHkkfjr dh xbZ gS vFkok ugha] ogh gksxh] tks fMCcs vkSj iSfdax lkexzh ea s iSd fd;s x;s eky ij ykxw gS rFkk fMCcs vkSj iSfdax lkexzh dk vkorZ ,sls eky ds vkorZ ea s lfEefyr gksxk( ¼[k½ tgk¡ fMCcs vkSj iSfdax lkexzh ea s iSd fd;s x;s eky dk fodz; djeqDr gS] rc ,sls fMCcs ;k iSfdax lkexzh dk fodz; Hkh djeqDr gksxk( ¿¼x½ fdlh oLrq ds ,sls ikV~lZ] Lis;lZ ,oa ,lsljht] ftudh dj nj ewy vf/kfu;e ds dgha vU;= ifjHkkf’kr u gks] ij dj dh nj ogh gksxh] tks fd ewy vf/kfu;e ds vuqlkj ml oLrq ij ns; gSAÀ2 ¼4½ jkT; ljdkj jkti= ea s vf/klwpuk }kjk fHkUu&fHkUu eky ds ckcr fHkUu&fHkUu njs a ?kksf’kr dj ldsxh ;k bl vf/kfu;e ea s fdlh vuqlwph dks tksM+ ;k gVk ldsxh ;k fdlh Hkh vuqlwph ea s ifjo/kZu] la”kks/ku ;k ifjorZu dj ldsxhA ¼5½ izR;sd C;kSgkjh fofgr jhfr }kjk vo/kkfjr vius “kq) vkorZ ij& ¼d½ fdlh eky ds fdlh iz;kstukFkZ ¼pkgs fdlh fofufnZ’V vof/k ds fy, gks ;k u gks½ mi;ksx djus d s vf/kdkj ds vUrj.k ds lEcU/k ea s 3¿5 izfr”krÀ dh nj ls( vkSj ¼[k½ ladeZ lafonk ds fu’iknu ea s vUrxzZLr eky ¼pkgs fdlh eky ds :Ik ea s ;k fdlh vU; :Ik ea½s es a lEifŸk ds vUrj.k ds lEcU/k ea s ,slh nj ls] tSlk fd Åij mi/kkjk ¼2½ d s v/khu micU/k fd;k tk;] dj dk Hkqxrku djsxk % ijUrq ;g fd ;fn dksbZ eky ladeZ lafonk ds fu’iknu ea s vUrxzZLr gks vksj ,sls eky ij jkT; ds vUnj iwoZorhZ fodz; ;k dz; ij /kkjk 3 ds micU/kks a ds v/khu /kkjk 4 dh mi/kkjk ¼2½ ea s fofgr nj ij dj dk Hkqxrku fd;k x;k gS rks ladeZ lafonk ds vUrxZr ldy vkorZ ea s ls ,sls eky dh dz; dher dks ?kVk fn;k tk;xs k % 1- mÙkjk[k.M vf/kfu;e la[;k 5 o’kZ 2008 dh /kkjk 4 ¼d½ }kjk c<+k;k x;kA 2- mÙkjk[k.M vf/kfu;e la[;k 11 o’kZ 2010 dh /kkjk 4 }kjk c<+k;k x;kA 3- mÙkjk[k.M vf/kfu;e la[;k 11 o’kZ 2015 dh /kkjk 2¼,d½ }kjk izfrLFkkfirA ijUrq ;g vkSj fd jkT; ljdkj] jkti= ea s vf/klpw uk }kjk fHkUu&fHkUu eky ;k C;kSgkfj;ks a ds fHkUu&fHkUu oxkZs a ds fy, fHkUu&fHkUu njs a ?kksf’kr dj ldrh gS] tks Åij mi/kkjk ¼1½ d s v/khu lhekvks a ls vuf/kd gkAs ¼6½ dfri; dz; ;k fodz;ks a ij dj ls fjcsV %& ¼d½ ljdkj] ;fn yksdfgr ea s ,slk djuk vko”;d le>rh gS rks jkti= ea s vf/klpw uk }kjk ,slh “krksa Z ds v/khu jgrs gq,] tks og vf/kjksfir djuk pkgs fdlh eky ds dz; ;k fodz; ij ;k mDr vf/klpw uk ea s fofufnZ’V fdlh oxZ ds C;kSgkfj;ks a ;k O;fDr;ks a dks ;k muds }kjk fd;s x;s fdlh dz; ;k fodz; ij] bl vf/kfu;e ds micU/kks a ds v/khu ns; dj dks iwjk ;k vkaf”kd dj eqDr dj ldrh gS vkSj bl /kkjk ds v/khu tkjh dh xbZ dksbZ vf/klpw uk fdlh Hkh rkjh[k] tks vf/kfu;e ds izkjEHk dh rkjh[k ls iwoZ ugha gksxh] ls Hkwry{kh :Ik ls tkjh dh tk ldrh gS vkSj ,slh NwV vf/klwpuk ds jkti= ea s izdk”ku dh rkjh[k ls ;k mlea s mfYyf[kr fdlh vU; iwoZorhZ ;k ckn dh rkjh[k ls izHkkoh gksxh( ¼[k½ tgk¡ fdlh C;kSgkjh }kjk ;k O;fDr }kjk fdlh eky dk dz; bl /kkjk ds v/khu tkjh dh xbZ fdlh vf/klpw uk ds v/khu fn;s x;s fdlh ?kks’k.kk&i= ;k izek.k i= dks ns dj fd;k x;k gS( vkSj ¼,d½ fdlh Hkh “krZ] ftlds v/khu jgrs gq, ,slh djeqfDr iznku dh x;h gS( ;k ¼nks½ ?kks’k.kk i= ;k izek.k i= ds fdlhHkh fucU/ku ;k “krZ dk vuqikyu] pkgs dqN Hkh dkj.k gks] ugha fd;k tkrk gS rks bl vf/kfu;e ds vU; micU/kks a ij izfrdwy izHkko Mkys fcuk] ,slk C;kSgkjh ;k O;fDr] ,sls eky dh fodz; dher ij /kkjk 4 ds v/khu vuqlwfp;ks a ea s fofufnZ’V nj ij dj dj Hkqxrku djus ds fy, nk;h ugha gksxk] bl ckr ds gksrs gq, Hkh Hkh fd og bl vf/kfu;e ds fdlh vU; micU/k ds v/khu dj Hkqxrku djus dk nk;h gS ;k guha vkSj rn~uqlkj ,slk C;kSgkjh ;k O;fDr] tks bl mi/kkjk ds v/khu dj Hkqxrku djus dk nk;h gks x;k gS] fofgr jhfr ds vuqlkj fooj.kh] ,sls eky dh fodz; dher dks n”kkZrs gq, nkf[ky djsxk vkSj dj dk Hkqxrku Hkh djsxkA ,sls C;kSgkjh ;k O;fDr ij “kks/; dj fu/kkZfjr fd;k tk;xs k ,oa mldh olwyh dh tk;sxh ekuks og O;fDr ;k C;kSgkjh ,d ,slk C;kSgkjh gS] tks bl vf/kfu;e ds micU/kks a ds v/khu mlds fo:) dk;oZ kgh fd;s tkus ds fy, nk;h gSA ¼x½ ;fn dj fu/kkZjd izkf/kdkjh dks ;g fo”okl djus dk dkj.k gS fd dksbZ O;fDr ;k C;kSgkjh mi/kkjk ¼2½ ds v/khu dj Hkqxrku djus ds fy, nk;h gS rks djfu/kkZjd izkf/kdkjh] mldks lquokbZ dk ;qfDRk;Dq r volj nsus ds Ik”pkr~ bl izdkj “kks/; dj dh jde dk fu/kkZj.k djsxkA ¼7½ ¼d½ dqqN fuekZrkvks a dks fo”ks’k jkgr%& /kkjk 3 vkSj@;k bl /kkjk ea s fdlh ckr ds gksrs gq, Hkh] ;fn dksbZ djk/ks; eky fdlh C;kSgkjh }kjk fdlh vU; C;kSgkjh dks csp fn;k tk; vkSj ,slk vU; C;kSgkjh fodzsrk C;kSgkjh dks fu;r izi= ea s vkSj jhfr ls bl vk”k; dk ,d izek.k i= izLrqr djs fd mlds ikl mlds lEcU/k ea s [k.M ¼[k½ ds v/khu tkjh fd;k x;k ekU;rk izek.k i= gS rks fodzsrk C;kSgkjh ,sls eky ds lEccU/k ea s fofufnZ’V dh xbZ “krksa Z vkSj fucZU/kuks]a tSlk fd jkT; ljdkj }kjk jkti= ea s bl fufeŸk vf/klfwpr fd;k tk;] ds v/khu jgrs gq, ¿3izfr”kr dh nj lsÀ1 dj dk nsunkj gksxk % ijUrq ;g fd ;fn ,slk eky dj ls eqDr ;k dj dh ,slh nj] tks ¿3 izfr”kr nj lsÀ1 ls de gS] ds v/;/khu gS rks dj “kwU; gksxk ;k tSlh Hkh n”kk gks] x.kuk de nj ls dh tk;xs h( 1- mRrjk[k.M vf/kfu;e la[;k 11 o’kZ 2015 dh /kkjk 2 ¼nks½ }kjk “kCn izfrFkkfirA Li’Vhdj.k& bl mi/kkjk ds iz;kstuks a ds fy, dj ds lEcU/k ea s fj;k;rh ;k dj ls eqfDr nsus ds fy, fufnZ’V dh tk ldus okyh “krkZs a vkSj fucZU/kuks a ds vUrxZr ;g Hkh vis{kk gks ldrh gS fd [k.M ¼[k½ ea s fufnZ’V vf/klfwpr eky mRrjk[k.M ¼mÙkj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 dh /kkjk 4&d ds v/khu vkPNkfnr fofuekZrk bdkbZ ea s fofufeZr fd;k tk;xs k] ftlea s ,slh rkjh[k ds Ik”pkr~ tks rkjh[k bl mi/kkjk ds v/khu lwpuk dh rkjh[k ls iwoZ ;k Ik”pkr~ gks ldrh gS] mRiknu izkjEHk djrk gS vkSj ,slh vof/k ds Hkhrj] tks fofufnZ’V dh tk;] fofufeZr gks( ¼[k½ ¿;fn fdlh C;kSgkjh dks mi/kkjk ¼d½ ea s fufnZ’V dksbZ eky fdlh dj ;ksX; eky dk izns”k ea s fofuekZ.k djus ds iz;kstu ds fy,À1 ;k mlds }kjk fofuZfeŸk ;k izlaLd`r] ,sls eky dh iSfdax ea s iz;ksx ds fy, visf{kr gks vkSj mldk ,sls eky dks jkT; ea s vUrjkZT;h; O;kikj ;k okf.kT; ds nkSjku ;k Hkkjr ls ckgj fu;kZr djus ds nkSjku cspus dk vfHkizk; gks rks og dj fu/kkZjd izkf/kdkjh dks] ,sls izi= eas vkSj ,slh jhfr ls vkSj ,slh vof/k ds Hkhrj] tks fofgr dh tk;] bldh ckcr ekU;rk izek.k i= fn;s tkus ds fy,, vkosnu dj ldrk gS vkSj ;fn vkosnd foyEc Qhl tek djus dh vis{kk dks lfEefyr djrs gq, lHkh vis{kkvks a vkSj “krksaZ dks] tks fofgr dh tk;] iwjk djrk gks rks dj fu/kkZjd izkf/kdkjh ,sls eky ds lEcU/k ea s C;kSgkjh dks ,sls izi= ea s vkSj ,slh “krksZ a ds v/khu jgrs gq,] tks fofgr dh tk;]a ekU;rk izek.k i= nsxk % ijUrq ;g fd izR;sd C;kSgkjh] ftlds ikl mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e]1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 dh /kkjk 4-d ds v/khu ekU;rk izek.k i= Fkk vkSj bl vf/kfu;e ds izkjEHk gksus dh rkjh[k rd mldks u rks djfu/kkZj.k izkf/kdkjh }kjk fujLr fd;k x;k gS vkSj u ,sls C;kSgkjh }kjk dkjckj cUn dj fn;k gS rks og bl mi/kkjk ds micU/kks a ds v/khu jgrs gq,] bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ls mls bl vf/kfu;e ds v/khu ekU;rk izek.k i= /kkjd le>k tk;sxk vkSj ;fn ,slk dksbZ C;kSgkjh bl vf/kfu;e ds v/khu ekU;rk izek.k i= /kkjd cus jgus dk bPNqd ugha gS rks og bl vf/kfu;e ds izkjEHk gksus ds 30 fnu ds Hkhrj bl vk”k; dk vkosnu djfu/kkZjd izkf/kdkjh dks nsxk( Li’Vhdj.k& bl mi/kkjk ds iz;kstuks a ds fy, fofuekZ.k ea s iz;ksx ds fy, visf{kr ^^eky^^ ls iw¡thxr eky vkSj dPpk eky] izlaLdj.k lkexzh] miHkksT; LVksj] Qkyrw iqts]Z lgk;d lkeku] la?kVd mi&leqPp;] bZa/ku ;k Lusgd vkSj ,sls fofufeZr eky dh iSfdax ea s iz;qDr eky vfHkizsr gS( vkSj ¼x½ ¼,d½ tgk¡ dj fu/kkZjd izkf/kdkjh dk ;g lek/kku gks tkrk gS fd ,sls C;kSgkjh us] ftlds i{k ea s fdlh eky ds lEcU/k ea s [k.M ¼[k½ ds v/khu ekU;rk izek.k i= fn;k x;k Fkk& ¼v½ dkjckj ;k vf/klfwpr oLrqvks]a ftuds lEcU/k ea s ekU;rk izek.k i= fn;k x;k Fkk] dk fofuekZ.k cUn dj fn;k x;k gS( ;k ¼vk½ ekU;rk izek.k i= dh fdlh “krZ dks Hkax fd;k x;k gS( ;k ¼b½ /kkjk 20 ds v/khu visf{kr izfrHkwfr ugha nh gS( ;k ¼bZ½ bl vf/kfu;e ds v/khu ns; fdlh dj] vFknZ .M ;k vU; ns;ks a dk Hkqxrku] ,sls dj] vFknZ .M ;k vU; ns;ks a ds ns; gksus dh rkjh[k ls rhu ekg ds Hkhrj ugha fd;k x;k gS rks ,slk izkf/kdkjh ekU;rk izek.k i= dks ;k rks Lor% vFkok C;kSgkjh }kjk vkosnu fn;s tkus ij ,slh rkjh[k ls] tks og fofufnZ’V djs] jn~n dj ldrk gS( 1- mÙkjk[k.M vf/kfu;e la[;k 5 o’kZ 2008 dh /kkjk 4 ¼?k½ }kjk izfrLFkkfirA Li’Vhdj.k& fdlh QeZ vFkok O;fDr;ks a ds laxe dk fo?kVu ;k iquxZBu vFkok la;qDr fgUnw dqVqEc dk foHkktu vFkok fdlh C;kSgkjh }kjk vius dkjckj dk varj.k bl mi/kkjk ds vFk Z ds vUrxZr dkjckj dk cUn fd;k tkuk ekuk tk;xs k( ¼nks½ dj fu/kkZjd izkf/kdkjh [k.M ¼[k½ ds v/khu fn;s x;s ekU;rk izek.k i= dks ;k rks Lor% ;k C;kSgkjh }kjk vkosnu fn;s tkus ij ml n”kk ea s tc C;kSgkjh us vius dkjckj ds uke ;k LFkku ea s ifjorZu dj fn;k gks vFkok fdlh “kk[kk dks cUn dj fn;k gks ;k dksbZ ubZ “kk[kk [kksy yh gks vFkok fdlh vU; Ik;kZIr dkj.k ls] la”kksf/kr dj ldrk gS % ijUrq ;g fd dj fu/kkZj.k izkf/kdkjh }kjk Lor% ekU;rk izek.k i= u rks jn~n fd;k tk;sxk vkSj u la”kksf/kr fd;k tk;xs k] tc rd fd C;kSgkjh dks lquokbZ dk leqfpr volj u ns fn;k tk;A ¼?k½ ¿;fn fdlh C;kSgkjh us] ftlds i{k es a [k.M ¼[k½ ds v/khu ekU;rk izek.k i= fn;k x;k gks] bl mi/kkjk ds v/khu fj;k;rh nj ij dj dk Hkqxrku djds ;k tSlh Hkh n”kk gks] dj dk Hkqxrku fd;s fcuk eky dz; fd;k gks vkSj ,sls eky dk iz;ksx ml iz;kstu ls] ftlds fy, ekU;rk izek.k i= fn;k x;k gks] fHkUUk iz;kstu ds fy, fd;k gks ;k ,sls eky dk fuLrkj.k vU;Fkk dj fn;k gks rks ,slk C;kSgkjh n.M Lo:Ik ,slh /kujkf”k dk] tks dj fu/kkZjd izkf/kdkjh fu;r djs] nk;h gksxk] tks bl mi/kkjk ds v/khu ,sls eky ds fodz; ;k dz; ij dj dh /kujkf”k vkSj bl vf/kfu;e ds fdUgha vU; micU/kks a ds v/khu ns; dj dh /kujkf”k ds chp ds vUrj ls Ms< xqus ls de u gksxh fdUrq ,sls vUrj dh /kujkf”k ds nqxus ls vf/kd u gksxh(À1 ¿¼³½ ;fn fdlh C;kSgkjh us] ftlds i{k es a [k.M ¼[k½ ds v/khu ekU;rk izek.k&i= fn;k x;k gks] bl mi/kkjk ds v/khu fj;k;rh nj ij dj dk Hkqxrku djds ;k dj dk Hkqxrku fd;s fcuk] tSlh Hkh fLFkfr gks] dksbZ eky] ftles a dPpk eky] izlaLd`r eky] iSafdax eSVhfj;y ,oa miHkksT; ¼Consumables½ “kkfey gS] [kjhnk gks( vkSj ¼d½ ,sls eky dk iz;ksx ;k mi;ksx djds fofufeZr vFkok izlaLd`r eky ¼tSlk fd vuqlwph III es a fofufnZ’V gS½ dks( ;k ¼[k½ ,sls fofufeZr vFkok izLkaLd`r eky ¼tSlk fd vuqlwph III es a fofufnZ’V gS½ dks ,sls iSfdax eSfVfj;y l s iSd djus d s i”pkr~( jkT; ds Hkhrj ;k vUrjkZT;h; O;kikj ;k okf.kT; ds nkSjku ;k Hkkjr ds {ks= ds ckgj fu;kZr ds nkSjku fodz; ls fHkUu jhfr ls cspk ;k fuLrkfjr fd;k tkrk gS rks ,slk O;kSgkjh] ,sls eky dh fcdzh vFkok [kjhn ij] bl vf/kfu;e ds vUrxZr nh x;h vuqlwfp;ksa es a ,slh oLrqvks a ds laca/k es a izkfo/kkfur lkekU; dj dh nj ls vkadfyr dj dh jkf”k ,oa bl /kkjk ds vUrxZr fj;k;rh dj dh nj ls vkadfyr dj dh jkf”k ds vUrj ds Ms< xqus d s cjkcj /kujkf”k dk nsunkj gksxkA ;g /kujkf”k ,slh vof/k gsrq ns; gksxh ftl vof/k es a ,sls fofufeZr vFkok izlaLdj.k eky dk ,slk lEO;ogkj fd;k x;k gS vkSj bldk Hkqxrku ml le; lhek es a fd;k tk;sxk tks ,slh vof/k] gsrq ns; dj dks tek djus d s fy;s fu/kkZfjr gS vkSj ,sls O;kikjh ds fy;s ykxw gAS Li’Vhdj.k% ;g vo/kkfjr djus ds fy, fd dksbZ fodz; ;k dz; vUrjkZT;h; O;kikj ;k okf.kT; ds nkSjku] jkT; ds Hkhrj ;k Hkkjr ls ckgj fu;kZr ds nkSjku gqvk gS ;k ugh] dsUnzh; fodz;dj vf/kfu;e] 1956 dh dze”k% /kkjk 3] /kkjk4 vkSj /kjk 5 ykxw gkasxhAÀ2 ¼p½ ;g vo/kkfjr djus d s fy, fd dksbZ fodz; ;k dz; vUrjkZT;h; O;kikj ;k okf.kT; ds nkSjku] jkT; ds Hkhrj ;k Hkkjr ls ckgj fu;kZr ds nkSjku gqvk gS ;k ugha] dsUnzh; fodz;dj vf/kfu;e] 1958 dh dze”k% /kkjk 3] /kkjk 4 vkSj /kkjk 5 ykxw gksxh( ¼N½ bl /kkjk ds v/khu dksbZ vFkZn.M rc rd vf/kjksfir ugha fd;k tk;xs k] tc rd fd C;kSgkjh dks luq okbZ dk ;qfDr;qDr volj u ns fn;k x;k gks( ¼t½ mUgha rF;ks a ds lEcU/k ea]s ftuds vk/kkj ij bl mi/kkjk ds v/khu vFkZn.M vkjksfir fd;k x;k gS] /kkjk 59 ds v/khu dksbZ vFknZ .M vkjksfir ugha fd;k tk;xs kA ¼8½ ¼d½ fofufnZ’V eky] ftl ij vf/kdre QqVdj dher ¼,e0vkj0ih0½ ij ns; gksxk %& tgk¡ jkT; ljdkj dk lek/kku gks tkrk gS fd ,slk djuk yksdfgr ea s lehphu gS] og vf/klpw uk }kjk vkSj ,slh “krksa Z o fucZU/kuks a ds v/khu jgrs gq,] tSlk fd mlea s fofufnZ’V dh tk;as] fdlh oxZ ;k izorZ ds C;kSgkfj;ks a dks ,sls eky] tSlk fd vuqlwph ea s fofufnZ’V fd;k tk;]s fd fcdzh ij okLrfod fodz; dher ds cny s eas vf/kdre QqVdj dher ¼,e0vkj0ih0½ ij lqlaxr vuqlwph eas fofufnZ’V nj ls dj ds Hkqxrku ds fy, funsf”kr dj ldrh gS( 1- mÙkjk[k.M vf/kfu;e la[;k 11 o’kZ 2015 dh /kkjk 2 ¼rhu½ }kjk izfrLFkkfirA 2- mÙkjk[k.M vf/kfu;e la[;k 11 o’kZ 2015 dh /kkjk 2 ¼pkj½ }kjk izfrLFkkfirA ¼[k½ mDr [k.M ¼d½ ds v/khu ,e0vkj0ih0 ij dj dk Hkqxrku djus okyk dksbZ C;kSgkjh fodz; chtd ea s okLrfod fodz; dher dk mYys[k djus ds vfrfjDr ,e0vkj0ih0] ftl ij dj izHkkfjr fd;k x;k gS] dks Hkh vyx ls minf”kr djsxk vkSj chtd ij lcls Åij ^^,e0vkj0ih0 dj ds fy, fodz; chtd^^ Hkh eqfnzr fd;k tk;xs k( ¼x½ ,slk eky] ftl ij dj dk Hkqxrku ,e0vkj0ih0 fd;k tk pqdk gS] dh [kjhn djus okyk dksbZ C;kSgkjh u rks ,slh [kjhn ij buiqV VSDl ds ykHk dk gdnkj gksxk vkSj u ,sls eky dh fcdzh ij dj dk Hkqxrku djus d s fy, nk;h gksxk( ¼?k½ tgk¡ ljdkj dh ,slh jk; gks fd mijksDr micU/kks a ds ds v/khu ,slh dksbZ ;kstuk vc vkxs tkjh j[kuk yksd fgr ea s ugha gS rks og vf/klpw uk }kjk fdlh Hkh le; ,slh ;kstuk okil y s ldrh gS vkSj mlds ckn dj dk Hkqxrku vf/kfu;e ds lqlaxr micU/kks a ds v/khu ns; gksxk( Li’Vhdj.k& “kCn iz;ksx **,e0vkj0ih0 ¼vf/kdre QqVdj dher½** ls eky ds iSdsV ;k mlds ycs y ij eqfnzr dkxt ;k eky dh fofu;fer dher] ;fn dksbZ gks] vfHkizsr gS( ¼9½ bl /kkjk ds v/khu tkjh dh x;h izR;sd vf/klwpuk] tkjh fd;s tkus d s Ik”pkr~ ;Fkk”kh?kz jkT; fo/kku lHkk ds le{k] tc og l= ea s gks] mlds ,d l= ;k ,dkf/kd vkuqdzfed l=ks a ea]s tks de ls de dqy pkSng fnu dh vof/k Ik;ZUr py]s j[kh tk;xs h vkSj tc rd fd dksbZ ckn dh rkjh[k fofgr u dh tk;]s xtV ea s izdkf”kr gksus dh rkjh[k ls] ,sls mikUrj.kks a ;k okfryhdj.kks a ds v/khu jgrs gq,] tks jkT; fo/kku lHkk mDr vof/k ea s djus ds fy, lger gks] izHkkoh gksxh fdUrq bl izdkj dk dksbZ mikUrj.k ;k okfryhdj.k lEc) vf/klpw uk ds v/khu igys dh x;h fdlh ckr dh oS/krk ij izfrdwy izHkko ugha Mkysxk] flok; bl ckr ds fd dj ;k vFknZ .M dk vkjksi.k] fu/kkZj.k] yxk;k tkuk vFkok olwy fd;k tkuk mDr mikUrj.k ;k okfryhdj.k ds v/khu gksxkA ¼10½ bl /kkjk eas nh xbZ fdlh ckr ds gksrs gq, Hkh] jkT; ljdkj bl vf/kfu;e dh /kkjk 76 ds micU/kks a ds v/khu vkS|ksfxd bdkb;ks a dks Lohdr` dj ds Hkqxrku ds fy, vf/kLFkxu Lohdr` dj ldrh gSA ¿dfri; lkeku ds 4&d /kkjk 3 ,oa /kkjk 4 es a fdlh ckr ds gksrs gq, Hkh jkT; ljdkj lEiw.kZ jkT; ;k fofufnZ’V oxZ ij Hkkj] ifjek.k] {ks= ds lEcU/k es a dfri; lkeku vFkok dfri; lkeku ds oxZ ij lkeku dh eki ;k bdkbZ ds [kjhn&fcØh ij] ,slh “krkZs a vkSj izfrcU/kks a ds lkFk] tSlk fd vf/klfwpr dh tk;] eky vk/kkj ij dj dk ds Hkkj] ek=k] ifjek.k] eki ;k bdkbZ ds vk/kkj ij vf/klpw uk ds }kjk ns; dj dh mn~xzg.k /kujkf”k vfHkfuf”pr dj ldrh gSAÀ1 ns; “kq) dj 5- ¼1½ fdlh djk/ks; O;fDr }kjk fdlh dj vof/k ds fy, ns; “kq) dj fuEu lw= }kjk vo/kkfjr fd;k tk;xs k %& ns; “kq) dj ¾ ¼v$vk½ & b tgk¡ & ^v^ vkÅViqV VSDl gS] tks uhps mi/kkjk ¼2½ ds vuqlkj ns;dj dk ;ksx gS( vkSj ^^vk^^ /kkjk 3 dh mi/kkjk ¼10½ ds micU/kks a ds v/khu mDr dj vof/k ds fy, dz; ij dj gS( vkSj ^^b^^ buiqV VSDl gS] tks /kkjk 6 ds v/khu micU/kks a ds v/khu jgrs gq, vkSj uhps mi/kkjk ¼3½ d s vuqlkj ns; dj dk ;ksx gSA ¼2½ ¼d½ vkÅViqV VSDl %& fdlh iathd`r C;kSgkjh ds lEcU/k ea s vkÅViqV VSDl ls C;kSgkjh }kjk vius dkjckj ds nkSjku djk/ks; eky ds fodz; ;k lEHkj.k ds lEcU/k eas bl vf/kfu;e ds v/khu izHkkfjr vFkok izHkkxZ dj vfHkizsr gS vkSj bleas ,sls C;kSgkjh dh vksj ls fd;s x;s djk/ks; eky ds fodz; ij fdlh deh”ku vfHkdrkZ }kjk Hkqxrku fd;k x;k dj Hkh lfEefyr gS( 1- mÙkjk[k.M vf/kfu;e la[;k 09 o’kZ 2012 dh /kkjk 3 }kjk c<+k;k x;kA ¼[k½ /kkjk 6 ds micU/kks a ds v/khu jgrs gq,] C;kSgkjh bl vf/kfu;e ds vUrxZr vkÅViqV VSDl ds Hkqxrku dk nk;h gksxk] tks mlds djk/ks; vkorZ ij ,slh nj vkSj ,slh “krksaZ d s v/khu jgrs gq,] tSlk fd le;≤ ij fofgr dh tk;]a ns; gS( ¼3½ buiqV VSDl& /kkjk 6 ds micU/kks a ds v/khu jgrs gq,] fdlh iathdr` C;kSgkjh ds lEcU/k ea s ^^buiqV VSDl^^ ls bl vf/kfu;e ds v/khu fdlh C;kSgkjh }kjk nwljs iathdr` C;kSgkjh dks dkjckj ds nkSjku fOk”k’sk izoxZ ds eky dks NksM+dj fdlh djk/ks; eky] tks iqufcZdh ds fy, ;k fodz; gsrq ,sls djk/ks; eky ds fofuekZ.k vFkok izlaLdj.k ds fy, ;k ,sls fofufeZr eky dh iSfdax ds fy, mi;ksx fd, tkus ds fy, ik= ;k laos’Vu lkexzh ds :Ik ea s mi;ksx fd;k tk;] ds dz; ij Hkqxrku fd;s x;s ;k ns; dj vfHkizsr gS( ¼4½ fdlh C;kSgkjh] tks dj ds Hkqxrku ds fy, nkoh gS fdUrq bl vf/kfu;e ds v/khu iathdr` ugha gS] ds }kjk ns; “kq) dj ml dj vof/k ds fy, ns; vkÅViqV VSDl vkSj dz; ij dj] ;fn dksbZ gks] ds cjkcj gksxkA ¼5½ izR;sd djk/ks; O;fDr fdlh dj vof/k ds fy, mlds }kjk ns; dj dk iwjk Hkqxrku ml le; djsxk] tc ml O;fDr ls /kkjk 23 dh mi/kkjk ¼1½ ds vuqlj.k ea s fooj.kh nkf[ky djus dh vis{kk dh xbZ gSA ¼6½ ;fn mi/kkjk ¼1½ es a vkdfyr /kujkf”k ,d _.kkRed ek=k gS rks mldh C;kSgkjh dh djns;rk] ;fn dksbZ gks] ds izfr lek;kfstr fd;k tk;xs k ;k bl vf/kfu;e dh /kkjk 6 dh mi/kkjk ¼10½] mi/kkjk ¼11½] mi/kkjk ¼12½ vkSj mi/kkjk ¼13½ ds micU/kks a ds vuqlkj okil dh tk;xs hA buiqV VSDl dk ykHk 6- ¼1½ buiqV VSDl dk ykHk dsoy ,d iathdr` C;kSgkjh dks gh vuqeU; gksxk vkSj fdlh iathdr` C;kSgkjh }kjk iathdr` gksus ds Ik”pkr~ fdlh dj vof/k ds fy, ns; dj dh x.kuk djus ds iz;kstu ls ,sls iathdr` C;kSgkjh dks vuqlwph 3 eas fofufnZ’V eky dk fodz; ;k ,slk fodz;] tSlk fd fofgr fd;k tk;]s ls fHkUu] ,sls leLr djk/ks; fodz; ds ckjs es a tek fd;s x;s vFkok ns; dj ds lEcU/k ea s buiqV VSDl dk ykHk] tSlk fd bl vf/kfu;e ds micU/kks a ds v/khu vo/kkfjr fd;k tk;xs k] vuqeU; gksxk % ijUrq ;g fd ,sls djk/ks; dz;] ftl ij /kkjk 3 dh mi/kkjk ¼10½ ds v/khu dj fn;k x;k gS ;k ns; gS] ij buiqV VSDl dk ykHk vuqeU; ugha gksxk % ijUrq ;g vkSj fd mi/kkjk ¼1½ ;k mlds ijUrqd ea s nh xbZ fdlh ckr ds gksrs gq, Hkh] ,sls dz;] ftl ij /kkjk 3 dh mi/kkjk ¼10½ ds v/khu dj fn;k x;k gS ;k ns; gS] 1¿izfrcU/k ;g vkSj gS fd fdlh Hkh n”kk es]a fdlh eky ds dz; ij buiqV VSDl dSzfMV vFkok fjQUM dh jkf”k] bl vf/kfu;e vFkok iwoZorhZ fdlh dkuwu ds vUrxZr ,sls eky ds lEcU/k es a dj dh jkf”k tks ljdkjh dks’kkxkj es a okLro es a tek dj nh x;h gS] ls vf/kd ugha gksxhAÀ1 ds lEcU/k ea s fuEu ifjfLFkfr;ks a ea s buiqV VSDl dk ykHk vuqeU; gksxk%& ¼d½ ,sls O;fDr ls d;z ] tks df`’k ;k m|kud`f’k lEcU/kh mit] ftls mlus Lo;a mxk;k gks ;k fdlh ,slh Hkwfe ea s mRiUu fd;k gks] ftlea s mldk pkgs Lokeh] HkksxcU/kd] fdjk;ns kj ;k vU; :Ik eas dksbZ fgr gks] fodz; djrk gS ;k vius }kjk ikys x;s dqDdqV ;k Ik”kqvks a ls dqDdqVkfn ;k nqX/k mRikn dk fodz; djrk gS vkSj ,sls O;fDr dks ,sls eky ds ckjs ea s bl v/;kns”k dh /kkjk 2 dh mi/kkjk ¼11½ ds micU/kks a ds v/khu C;kSgkjh ugha le>k tkrk gS( ;k ¼[k½ ,slh oLrqvks a dk dz;] ftudks jkT; ljdkj }kjk bl iz;kstu gsrq vf/klfwpr fd;k tk; vksj ,slh “krksaZ vkSj fucZU/kuks a ds v/khu jgrs gq,] tSlk fd mDr vf/klpw uk ea s fofufnZ’V fd;k tk;A ---------------------------- --------------------------------------- 1- mRrjk[k.M vf/kfu;e la[;k 11 o’kZ 2015 dh /kkjk 3 ¼,d½ }kjk c<k;k x;kA ¼2½ buiqV VSDl dk ykHk] ftlds fy, iathdr` C;kSgkjh gdnkj gksxk] dj dh og /kujkf”k gksxh] tks dj vof/k ds nkSjku] ,sls iz;kstu gsrq vkSj ,slh “krksaZ ds v/khu jgrs gq,] tSlh fd bl /kkjk ea s fofufnZ’V gS] fd;s x;s dz; ds dz; /ku ij iathd`r C;kSgkjh }kjk fodzsrk C;kSgkjh dks Hkqxrku fd;k x;k gS vkSj ftldh x.kuk ,slh jhfr ls dh tk;xs h] tSlh fd fofgr dh tk;As ¼3½ buiqV VSDl dk ykHk mRrjk[k.M jkT; ds fdlh iathdr` C;kSgkjh] tks /kkjk 15 ;k /kkjk 16 ds v/khu fof/kekU; iath;u izek.k i= j[krk gS] ls fuEu iz;kstuks a ds fy, dz; fd;s x;s eky ij vuqeU; gksxk & ¼d½ mRrjk[k.M 2 ea s fodz;( ¼[k½ varjkZfT;d O;kikj ;k okf.kT; ds nkSjku fodz;( ¼x½ Hkkjr ds jkT; {ks= ds ckgj fu;kZr ds nkSjku fodz;( ;k ¼?k½ ,slk eky ¼vuqlwph 1 vkSj 3 ea s fofufnZ’V eky ls fHkUu½] ftldk jkT; ds Hkhrj ;k varjjkfT;d O;kikj ;k okf.kT; ds nkSjku fodz; vFkok iqu% fodz; fd;k tk;] ds fofuekZ.k ;k izlaLdj.k ea s ¿dPps eky ,oa miHkksT; Hk.Mkj ¼dUT;wescYl½À1 vkSj ,sls fofufeZr eky dh iSfdax ds fy, mi;ksx fd;s x;s fMCCkk ;k vU; laos’Vu lkexzh] ds :Ik ea s mi;ksx fd;k tk;( ;k ¼³½ ,slk eky] vuqlwph 3 eas fofufnZ’V eky ls fHkUu] ftldk Hkkjr ds jkT; {ks= ds ckgj fu;kZr ds nkSjku fodz; fd;k tk;] ds fofuekZ.k ;k izlaLdj.k eas dPps eky vkSj ,sls fofufeZr eky dh iSfdax ds fy, mi;ksx fd;s x;s fMCck ;k vU; laos’Vu lkexzh ds :Ik ea s mi;ksx fd;k tk; % 3¿izfrca/k ;g gS fd Åij [k.M ¼?k½ ds izfrfuns”Z k ls ;fn ,sls fofufeZr eky dks fodz; ls vU;Fkk izkUr ds ckgj izs’k.k fd;k tk; rks ,sls eky ds fofuekZ.k ea s lh/ks mi;ksx dh xbZ dPph lkexzh ds dz; ij 3 izfr”kr ls vf/kd Hkqxrku fd;s x;s dj ds lEcU/k ea s vkaf”kd buiqV VSDl dk ykHk vuqeU; gksxk( À3 ijUrq ;g vkSj fd djk/ks; eky ds mRiknu ;k dSfIVo ikWoj ds bZa/ku ds :Ik es a mi;ksx fd;s x;s iSVªksfy;e mRikn ¼iSVªksy] ,fo,”ku VjckbZu ¶;wy] izkdf`rd xSl vkSj Mhty dks NksM+dj½ vkSj bZa/ku ds dz; ij ¿2 izfr”kr ls vf/kdÀ2 Hkqxrku fd;s x;s dj ds lEcU/k ea s vkaf”kd buiqV VSDl dk ykHk vuqeU; gksxk] yfsdu blea s eksVj ;kuks a ds bZa/ku ds :Ik ea s iz;qDr bZa/ku lfEefyr ugha gksxkA ¼4½ ¼d½ ;fn fdlh dj vof/k ea s dksbZ iathdr` O;fDr eky ¼iw¡thxr eky dks NksM+dj½ ftl ij bl /kkjk ds micU/kks a ds v/khu buiqV VSDl dk ykHk vuqeU; gS] dk dz; djrk gS vkSj ,sls dz; dks mi/kkjk ¼3½ ea s fofufnZ’V fofHkUUk iz;kstuks a ds fy, vkaf”kd :Ik ls mi;ksx djrk gS rks buiqV VSDl dk ykHk mlh vuqikr es a vuqeU;k gksxk] ftl lhek rd fofHkUu iz;kstuks a gsrq mudk mi;ksx fd;k x;k gS vkSj ,sls fofHkUu iz;kstuks a es a lfEefyr gS %& ¼,d½ fodz;] ftlea s djk/ks; eky dk fodz; ;k djeqDr eky dk fodz; “kkfey g(S ;k ¼nks½ jkT; ds ckgj fodz;] ftlea s eky dk fodz; vkSj vU; jkT;ks a dks izs’k.k ;k eky ds vUrj.k ds :Ik es a eky Hkstuk “kkfey g(S ;k ¼rhu½ dkjckj ds nkSjku mi;ksx fd;s tk jgs buiqV~l vkSj vU; fdlh iz;kstu gsrq mi;ksx fd;s tk jgs buiqV~l( ¼[k½ fdlh dj vof/k ea s fdlh fo”ks’k oLrq ds dz; ds lEcU/k ea s buiqV VSDl ds ykHk dh /kujkf”k] izR;sd iz;kstu] ftlds fy, oLrq dk mi;ksx fd;k x;k gS] ij laxf.kr buiqV VSDl ds ykHk dk ;ksx gksxhA buiqV VSDl ds ykHk dh dqy /kujkf”k leLr oLrqvks a ij buiqV VSDl ds ykHk dh /kujkf”k dk ;ksx gksxh( ¼x½ fdlh O;fDr }kjk fofHkUu iz;kstuks a ds fy, eky dk mi;ksx fodz; ;k lEHkj.k ;k eky ds fofuekZ.k ea s vFkok fodz; ;k lEHkj.k ds vk”k; ls ;k eky ds fofuekZ.k ds vk”k; ls fd;k tkrk gS] dh lhek dks vo/kkfjr djus ds fy,] tks rjhdk viuk;k tkrk gS] og cks/kxE; :Ik ea s mu ifjfLFkfr;ks a ea s mfpr vkSj ;qfDr;qDr gksuk pkfg,% 1- mÙkjk[k.M vf/kfu;e la[;k 5 o’kZ 2008 dh /kkjk 5¼d½ }kjk izfrLFkkfirA 2- mÙkjk[k.M vf/kfu;e la[;k 11 o’kZ 2010 dh /kkjk 6 ¼,d½ }kjk izfrLFkkfirA 3- mRrjk[k.M vf/kfu;e la[;k 11 o’kZ 2015 dh /kkjk 3 ¼nks½ }kjk izfrLFkkfirA izfrcU/k ;g gS fd jkT; ljdkj buiqV VSDl dh x.kuk ds fy, le;≤ ij bl vf/kfu;e ls laxr fu;e cuk ldrh gS vkSj tc ,sls fu;eks a dh fojpuk dh tkrh gS rks fdlh buiqV VSDl dh x.kuk ,sls fu;eks a ds vuqlkj gh dh tk;xs hA ¼5½ bl vf/kfu;e ds izkjEHk gksus vFkok fdlh O;fDr ds iathdr` gksus] tSlh Hkh n”kk gks] ds Ik”pkr~ izFke dj vof/k ds fy,] ns; “kq) dj dh x.kuk djus ds iz;kstu gsrq ml O;fDr }kjk vf/kfu;e ds ykxw gksus ;k tSlh Hkh n”kk gks] mlds iathdr` gksus ls iwoZ dz; fd;s x;s djk/ks; eky ¼iw¡thxr eky dks NksM+dj½ ea s ls cps gq, LVkWd ij fn;s x;s vFkok ns;dj ds lEcU/k ea s iathdr` O;fDr dks fuEufyf[kr “krksa Z ds v/khu] buiqV VSDl dk ykHk] tSlk fd bl /kkjk ds v/khu vo/kkfjr fd;k tk;] vuqeU; gksxk %& ¼d½ eky iathdr` C;kSgkjh }kjk vius dkjckj ea s mi;ksx gsrq dz; fd;k x;k Fkk( ¼[k½ eky bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ;k tSlh Hkh n”kk gks] iath;u dh rkjh[k lls 1 o’kZ ls vuf/kd igy s dz; fd;k x;k Fkk vkSj ,slh rkjh[k ij eky mlds ikl gks( ¼x½ eky ;fn bl vf/kfu;e ds izkjEHk gksus ls iwoZ dz; fd;k x;k gS rks bl ij mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ds v/khu dj yx pqdk gS vkSj bl v/;kns”k ds v/khu Hkh djk/ks; gS( ¼?k½ buiqV VSDl dk ykHk eky ds dz; ij fn;s x;s dj dh okLrfod nj ;k bl vf/kfu;e ds v/khu ykxw gkus s okyh nj] tks Hkh de gks] gksxkA ¼6½ fdlh iathdr` C;kSgkjh }kjk buiqV VSDl ds ykHk dk nkok fuEu jhfr ls fd;k tk;xs k& ¼d½ bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ;k C;kSgkjh }kjk iath;u Lohdf`r gsrq vkosnu djus dh rkjh[k dks miyC/k izkjfEHkd eky ¼iw¡thxr eky dks NksM+dj½ ds lEcU/k ea s buiqV VSDl ds ykHk dk nkok ml ekg] ftlea s vf/kfu;e ds izkjEHk dh rkjh[k gks ;k tSlh Hkh n”kk gks] iath;u gsrq vkosnu i= izLrqr djus dh rkjh[k iM+rh gS] ds ¿6 ekg ds Ik”pkr~À1 “kq: gksus okyh 6 ekg dh dj vof/k ds fooj.kh ds lkFk 6 leku fd”rks a ea s fd;k tk;xs k( ¿¼[k½ O;kolkf;d mRiknu izkjEHk gksus dh rkjh[k rd dz; fd;s x;s ,sls iw¡thxr eky ds ckjs ea s fofuekZrk buiqV VSDl dk ykHk ml o’kZ] ftleas ,sls djk/ks; eky ds izFke fodz; dh rkjh[k iM+rh gS] ds ckn nks leku okf’kZd fd”rks a ea s nkok djus dk ik= gksxkA O;kolkf;d mRiknu izkjEHk gksus dh rkjh[k ds ckn dz; fd;s x;s ,sls iw¡thxr eky ds ckjs ea s fdlh foRÙkh; o’kZ ds fy, ,sls buiqV VSDl dh dqy /kujkf”k dk vxys foRrh; o’kZ ls vkjEHk gksdj nks leku okf’kZd fd”rks a ea s nkok fd;k tk;xs kA okf’kZd fd”rks a dk nkok] izR;sd nks o’kksa Z ea s flrEcj ea s lekIr gksus okyh vof/k ds fooj.kh ;k fdlh Ik”Pkkr~orhZ dj vof/k dh fooj.k ea s fd;k tk;xs k % ijUrq izfrcU/k ;g gS fd fdlh eky ds] Hkkjr ds jkT; {ks= ds ckgj fu;kZr ds nkSjku fd;s x;s fodz; ds ekey s ea]s C;kSgkjh }kjk buiqV VSDl ds ykHk dh /kujkf”k dk nkok mijksDr nks fd”rks a ds ctk; ,d okf’kZd fd”r ea s fd;k tk;xs k(À2 ¼x½ vU; ekeyksa eas buiqV VSDl ds ykHk dh /kujkf”k dk nkok ml vof/k dh fooj.kh ea s fd;k tk;sxk] ftles a eky ds dz;] ftlls buiqV VSDl dk ykHk lEcfU/kr gS] dh xbZ gSA 1- mÙkjk[k.M vf/kfu;e la[;k 5 o’kZ 2008 dh /kkjk 5¼x½ }kjk izfrLFkkfirA 2- mi;qZDr dh /kkjk 5¼?k½ }kjk izfrLFkkfirA ¼7½ ¼d½ iw¡thxr eky ij buiqV VSDl dk ykHk vuqeU; ugha gksxk] tc %& ¼,d½ eky C;kSgkjh ds dkjckj ls lEc) ugha gS( ¼nks½ eky fdlh viathdr` C;kSgkjh ;k ,sls C;kSgkjh] ftldk iath;u izek.k i= fujLr dj fn;k x;k gS] ls d;z fd;k x;k gS( ¼rhu½ eky jkT; ds ckgj ls d;z fd;k x;k gS( ¼pkj½ eky bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ls iwoZ ;k bl vf/kfu;e ds v/khu iath;u ls iwoZ dz; fd;k x;k gS ;k mldk Hkqxrku fd;k x;k gS( ¼ik¡p½ eky dj eqDr eky ;k vuqlwph 3 ea s fofufnZ’V fo”ks’k izoxZ ds eky ds fofuekZ.k ;k izlaLdj.k ea s ;k ,slh lsok;s a ;k O;kikfjd dk;dZ yki] tks bl vf/kfu;e ds v/khu dj ds fy, nk;h ugha ga]S dks miyC/k djkus eaas mi;ksx fd;k x;k gS( ¼N%½ eky] fdlh eky ds fdlh Hkh iz;kstukFkZ ¼pkgs fofufnZ’V vof/k ds fy, gks ;k u gks½ mi;ksx djus ds vf/kdkj ds vUrj.k djkj ds v/khu iV~Vs ij mi;ksx f;dk x;k gS( ¼lkr½ eky ladeZ lafonk ds fu’iknu ea s vUrxZzLr lEifÙk ds vUrj.k ds lEcU/k ea s mi;ksx fd;k x;k gS( ¼vkB½ ,slk eky] ftl ij bl vf/kfu;e dk mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ds v/khu fdlh iwoZorhZ fodz; ;k dz; ij ns; dj dk Hkqxrku ugha fd;k x;k gS( ¼ukS½ eky “kfDr@ÅtkZ] ftleas dSfIVo “kfDr Hkh lfEefyr gS] ds mRiknu ea s iz;ksx fd;k x;k gS( ;k ¼nl½ eky] tks Hkkjr ea s fdlh vU; dkj[kkus ;k dk;Z”kkyk ea s igy s gh mi;ksx ea s yk;k tk pqdk gks ;k mi;ksx ds fy, izkIr fd;k x;k gSA( ¿¼X;kjg½ eky] tks fdlh iathdr` C;kSgkjh ls dz; fd;k x;k gS] ftlus /kkjk 7 dh mi/kkjk ¼1½ ds v/khu vkorZ ij fdlh izfr”kr ls izdfYir dj ;k lek/kku ds :Ik esa /kkjk 7 dh mi/kkjk ¼2½ ds v/khu ,sls eky ds fodz; vkSj@;k dz; ij dj dh /kujkf”k ds cny s es a ,deq”r /kujkf”k ds Hkqxrku dk fodYi fn;k gSAÀ1 Li’Vhdj.k& ljdkj vf/klpw uk }kjk ?kksf’kr dj ldsxh fd fdlh iw¡thxr eky dks bl /kkjk ds iz;kstu gsrq Åij la;a=] e”khujh vkSj miLdj ea s lfEefyr ugha le>k tk;xs kA ¼[k½ Hkwfe] flfoy lajpuk ;k fofuekZ.k vkSj eksVj dkj] lgk;d lkeku ;k Qkyrw iqts Z ij iw¡thxr ;k vU; O;; ij buiqV VSDl dk ykHk vuqeU; ugha gksxk( ¼x½ mijksDr fofufnZ’V vof/k dh lekfIr ls iwoZ dkjckj cUn gksus dh n”kk ea s vkxs dksbZ buiqV VSDl dk ykHk vuqeU; ugha gksxk vkSj ;fn dksbZ buiqV VSDl dk ykHk vkxs y s tk;k x;k gS rks og tCr dj fy;k tk;xs kA ¼8½ Ikw¡thxr eky ls fHkUu eky ds dz; dh fuEu n”kkvks a eas buiqV VSDl dk ykHk vuqeU; ugha gksxk %& ¼d½ eky C;kSgkjh ds dkjckj ls lEc) ugha gS( ;k ¼[k½ eky] fdlh viathdr` C;kSgkjh ;k ,sls C;kSgkjh] ftldk iath;u izek.k i= fujLr dj fn;k x;k gS] ls d;z fd;k x;k gS( ;k 1- mÙkjk[k.M vf/kfu;e la[;k 5 o’kZ 2008 dh /kkjk 5¼³½ }kjk izfrLFkkfirA ¼x½ eky jkT; ds ckgj ls d;z fd;k x;k gS( ;k ¼?k½ eky] ftldk fodz; bl vf/kfu;e ds v/khu djeqDr gS ;k ,sls eky ds fofuekZ.k] izlaLdj.k ;k iSfdax ea s mi;ksx fd;k x;k gS( ;k ¼³½ eky] tks C;kSgkjh }kjk dkjckj cUn fd;s tkus ;k mldk iath;u fujLr dj fn;s tkus ;k bl vf/kfu;e ds micU/kks a ds v/khu mldks dj eqDr ?kksf’kr fd;s tkus ds dkj.k dkjckj cUn djus ds le; LVkWd ea s vfodzhr cpk jgrk gS] pkgs eky mlh :Ik ea s gks vFkok ifj:fir ;k v/kZifj:fir eky ds la?kVd Hkkx ds :Ik ea s gks( ;k ¼p½ eky] tks fodz; ds :Ik ls vU;Fkk jkT; ds ckgj varfjr gksrk gS( ;k ¼N½ dPpk eky] tks fodz; ds :Ik ls vU;Fkk jkT; ds ckgj izsf’kr fd;s tkus okys ifj:fir eky ds fofuekZ.k ;k izlaLdj.k ea s mi;ksx fd;k x;k gS( ;k ¼t½ eky] tks fdlh iathdr` C;kSgkjh ls dz; fd;k x;k gS] ftlls /kkjk 7 dh mi/kkjk ¼1½ ds v/khu vkorZ ij fdlh izfr”kr ls izdfYir dj ;k /kkjk 7 dh mi/kkjk ¼2½ ds v/khu ,sls eky ds fodz; vkSj@;k dz; ij dj dh /kujkf”k ds cnys ea s ,deq”r /kujkf”k ds Hkqxrku dk fodYi fn;k gS( ;k ¼>½ eky] tks pksjh gks x;k gS ;k [kks x;k gS ;k u’V gks x;k gS ;k dkjckj ds lkekU; vuqdze ls fHkUu jhfr ls fuLrkfjr dj fn;k x;k gS ;k fu%”kqYd lSEiy ;k migkj ds :Ik ea s forfjr fd;k x;k gS( ;k ¼¥½ eky] tks fdlh eky dk fdlh Hkh iz;kstukFkZ ¼pkgs fdlh fofufnZ’V vof/k ds fy, gks ;k u gks½ mi;ksx ds vf/kdkj ds vUrj.k ds djkj ds vUrxZr iV~Vs ij fn;k x;k gS( ;k ¼V½ eky] tks lda eZ lafonk ds fu’iknu ea s vUrxzZLr eky ¼pkgs eky ds :Ik ea s ;k fdlh vU; :Ik½ eaas lEifÙk ds vUrj.k ds }kjk fodz; fd;k x;k gS( ;k ¼B½ eky] ftl ij bl vf/kfu;e ;k mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ds v/khu ,sls eky ds fdlh iwoZorhZ fodz; ;k dz; ij ns; dj dk Hkqxrku ugha fd;k x;k gS( ;k ¿¼M½ vuqlwph&rhu es a fofufnZ’V fo”ks’k izoxZ dk eky ;k “khjs ds flok; eky] tks ,sls eky ds fofuekZ.k] izlaLdj.k ;k iSfdax es a mi;ksx fd;k tkrk gS( ;k(À1 ¼<½ eky “kfDr@ÅtkZ] ftlea s dSfIVo “kfDr Hkh lfEefyr gS] ds mRiknu eas iz;ksx fd;k x;k gS % 3¿ijUrq ;g fd en ¼N½ ds vUrxZr vkus okys laO;ogkjks a ds lEcU/k ea s eky ds fofuekZ.k ea s lh/ks mi;ksx fd;s x;s dPps eky ij 3 izfr”kr ls vf/kd Hkqxrku fd;s x;s dj ds lEcU/k ea s buiqV VSDl dh vkaf”kd jde vuqKkr dh tk;xs hÀ3% ijUrq ;g vkSj fd Åij ¿en ¼N½À2 ea s fufnZ’V ifjfLFkfr;ks a ea s dz; fd;s x;s eky ij ;fn buiqV VSDl ds ykHk dk nkok fdlh C;kSgkjh }kjk fd;k x;k gS] rks og foyksfer gks tk;sxkA ¼9½ ¼d½ fdlh C;kSgkjh }kjk buiqV VSDl ykHk dk nkok ugha fd;k tk;sxk ;fn eky dk fodz; djus okys iathdr` C;kSgkjh ls izkIr fcdzh chtd] ftlea s buiqV VSDl ds Hkqxrku dk lk{; gS %& ¼,d½ C;kSgkjh ds ikl ewy :Ik ea s ;k /kkjk 60 ds micU/kks a ds vuqlkj f}rh; izfr miyC/k ugha gS( ;k 1- mÙkjk[k.M vf/kfu;e la[;k 5 o’kZ 2008 dh /kkjk 5 ¼p½ }kjk izfrLFkkfirA 2- mi;qZDr dh /kkjk 5 ¼N½ }kjk izfrLFkkfiRkA 3- mÙkjk[k.M vf/kfu;e la[;k 11 o’kZ 2015 dh /kkjk 3 ¼rhu½ }kjk izfrLFkkfirA ¼nks½ dj fu/kkZjd izkf/kdkjh dks ;g fo”okl djus dk dkj.k gS fd fodzsrk C;kSgkjh] ftlls eky dk dz; fd;k tkuk rkRif;Zr gS] }kjk ewy fcdzhchtd tkjh ugha fd;k x;k gSA ¼[k½ tgk¡ fdlh djk/ks; O;fDr ds ikl buiqV VSDl ds Hkqxrku dk lk{; n”kkZus okyk ewy fcdzhchtd ;k mldh f}rh; izfrfyfi ugha gS] dj fu/kkZjd izkf/kdkjh] fyf[kr eas dkj.k fyfic) djus ds Ik”pkr~ buiqV VSDl dk ykHk ml dj vof/k ea]s ftlea s dj ykHk mn~Hkwr gS] vuqeU; dj ldrk gS] tgk¡ dj fu/kkZjd izkf/kdkjh dk lek/kku gks tkrk gS fd %& ¼,d½ djk/ks; O;fDr }kjk fcdzh chtd izkIr djus ds fy, lHkh ;qfDr;qDr dne mBk;s x;s gSa( ¼nks½ ewy fcdzh chtd izkIr djus ea s vlQyrk djk/ks; O;fDr dh fdlh =qfV ds dkj.k ugha Fkh( ¼rhu½ djk/ks; O;fDr }kjk nkokd`r buiqV VSDl dh /kujkf”k lgh gSA ¼10½ ;fn fdlh dj vof/k ea s fdlh iathdr` C;kSgkjh dk buiqV VSDl dk ykHk ml dj vof/k dh djns;rk dh vis{kk vf/kd gksrk gS rks vf/kd /kujkf”k dsUnzh; fodz; vf/kfu;e] 1956 ds v/khu ml dj vof/k dh dj ns;rk] ;fn dksbZ gkss] ds fo:) lek;kfstr dh tk;sxh vkSj vo”ks’k /kujkf”k bl vf/kfu;e ds dsUnzh; fodz;dj vf/kfu;e] 1956 ds v/khu cdk;k dj] vFknZ .M ;k C;kt ds fo:) lek;kfstr dh tk;xs h vkSj dsoy vo”ks’k /kujkf”k C;kSgkjh }kjk mRrjorhZ dj vof/k;kas ea s vkxs ys tk;h tk;xs h vkSj /kujkf”k ml vof/k ds fy, buiqV VSDl dk ykHk le>h tk;sxh % ijUrq ;g fd ;fn dksbZ /kujkf”k fdlh C;kSgkjh dks mlds }kjk fu;kZr fd;s x;s eky ds fodz; ds dkj.k okilh ;ksX; gS rks og o’kZ dh izR;sd frekgh ds vUr ds ckn vf/kd tek /kujkf”k dk bl vf/kfu;e dh /kkjk 37 ds micU/kks a ds vuqlkj okilh dk gdnkj gksxkA ¼11½ izR;sd C;kSgkjh] tks /kkjk 23 ds v/khu fooj.kh nkf[ky djus ds fy, nk;h gS] dj fu/kkZj.k o’kZ dh lekfIr ds ckn] ml dj fu/kkZj.k o’kZ ds fy, viuh Lohdr` dj ns;rk vkSj buiqV VSDl ds ykHk dh /kujkf”k es a lqlaxr dj fu/kkZj.k o’kZ ds nkSjku fofHkUUk dj vof/k;ks a ea s fd;s x;s lek;kstu] ;fn dksbZ gks vkSj vo”ks’k dj] vFknZ .M ;k C;kt dh cdk;k ds izfr lek;kfstr /kujkf”k] ;fn dksbZ gks] dh x.kuk n”kkZrss gq, 90 fnu dh vof/k ds Hkhrj ,d fooj.kh nkf[ky djsxkA ¼12½ ;fn fdlh C;kSgkjh }kjk] mijksDr mi/kkjk ¼11½ ds vuqlkj lek;kts u djus ds ckn /kujkf”k vf/kd tek gksus dk nkok fd;k tkrk gS rks og ,slh vf/kd tek /kujkf”k dks Ik”pkrohZ o’kZ ea s fofHkUu dj vof/k;ks a dh fooj.kh ea s lek;kfstr dj ldrk gSA ¼13½ mi/kkjk ¼10½] mi/kkjk ¼11½ ;k mi/kkjk ¼12½ ea s fdlh ckr ds gksrs gq, Hkh] dj fu/kkZj.k izkf/kdkjh lqlaxr dj fu/kkZj.k o’kZ ds fy, /kkjk 25 ;k 26 ds v/khu vfUre dj fu/kkZj.k djrs le; C;kSgkjh }kjk viuh dj ns;rk ls vf/kd tek buiqV VSDl] ;fn dksbZ gks] vo/kkfjr djsxk vkSj ;fn dksbZ /kujkf”k okilh ;ksX; ik;h tkrh gS rks og /kkjk 36 ds micU/kks a ds v/khu okfil ;k lek;kfstr dh tk;xs h % ijUrq ;g fd ;fn fdlh foRrh; o’kZ ds fy, dj fu/kkZj.k laxr foRrh; o’kZ dh lekfIr ds ckn nks o’kZ dh vof/k ds Hkhrj iwjk ugha fd;k tkrk gS rks C;kSgkjh dj fu/kkZj.k ds vo”ks’k jgrs gq, vufUre okilh] ;fn dksbZ gks] dk gdnkj gksxk vkSj ns; /kujkf”k mldks okil dh tk;sxh vkSj ,slh okilh ds lEcU/k ea s /kkjk 37 ds micU/k ;Fkk vko”;d ifjorZu lfgr ykxw gkasxsA ¼14½¼d½ dj ykHk ea s lek;kstu%& fdlh O;fDr }kjk dh xbZ djk/ks; fodzz; ds lEcU/k eas lek;kts u] tSlk fd bl /kkjk ea s micfU/kr gS] fd;k tk;xs k] tcfd & ------------------------------------------------ ¼,d½ ml fodz; ij izHkkfjr dj dh nj bl vf/kfu;e ds micU/kks a ds v/khu ;Fkk ykxw dj dh nj ls fHkUu gS( ¼nks½ fodz; dh /kujkf”k] pkgs lkekU; dkjckj O;ogkj ds vuq:Ik nh x;h fMLdkm.V ds izLFkkiuk ds dkj.k ;k fdlh vU; dkj.k ls] ifjofrZr dh xbZ gS( ¼rhu½ fodz; fd;k x;k eky ;k mldk dksbZ va”k fodz; dh rkjh[k ls 6 ekg ds Hkhrj fodzsrk C;kSgkjh dks okfil fd;k x;k gS vkSj mDRk [k.M ¼d½ ds mi[k.M ¼,d½ ls ¼rhu½ ea s of.kZr ,d ;k vf/kd n”kkvkssa d s ?kfVr gksus d s ifj.kke Lo:Ik fodzsrk }kjk %& ¼v½ ml fodz; ds lEcU/k ea s fcdzhchtd tkjh fd;k x;k gS vkSj mlea s ml fodz; ij n”kkZ;k x;k izHkkfjr ml fodz;ij mfpr :Ik ls izHkk;Z dj ds lkis{k ea s xyr gS( ;k ¼vk½ ml dj vof/k] ftlea s fodz; gqvk Fkk] ds fy, fooj.kh nkf[ky dh xbZ gS vkSj ml fodz; ij mfpr :Ik ls izHkk;Z /kujkf”k ds lkis{k es a eky ds fodz; ij dj dh xyr /kujkf”k y[s kkc) dh xbZ gS( ¼[k½ tgk¡ fdlh fodzsrk }kjk vkmViqV VSDl dh =qfViw.kZ /kujkf”k] tSlk fd [k.M ¼d½ eaa s foof{kr gS] y[s kkc) dh xbZ gS] ogk¡ fodzsrk ml dj vof/k] ftlea s ;s Li’V gqvk gS fd vkmViqV VSDl dh /kujkf”k xyr gS] ls lEcfU/kr fooj.kh ea s mlds }kjk ns; dj dh x.kuk ea s bldk lek;kts u djsxk vkSj ;fn %& ¼,d½ ml fodz; ds lEcU/k ea s mfpr :Ik ls izHkk;Z vkmViqV VSDl C;kSgkjh }kjk okLrfod :Ik ls ys[kkc) vkmViqV VSDl ls vf/kd fudyrk gS] rks ml vf/kd /kujkf”k dks ml dj vof/k] ftlea s lek;kts u fd;k tkuk gS] ls lEcfU/kr djk/ks; fodz; ij ml fodzsrk }kjk izHkkfjr dj le>k tk;xs k vkSj fdlh vU; iwoZorhZ dj vof/k ls mikjksI; ugha gksxk( ;k ¼nks½ ml fodz; ds lEcU/k ea s okLrfod :Ik ls ys[kkc) vkmViqV VSDl mfpr :Ik ls izHkk;Z vkmViqV VSDl ls vf/kd fudyrk gS rks fodzsrk /kkjk 4 dh “krkZs a ds vuqlkj mDr dj vof/k ds fy, mikjksI; vkmViqV VSDl dh /kujkf”k dks ml vf/kd /kujkf”k ds lerqY; ?kVk nsxkA ¼x½ Åij [k.M ¼[k½ ds mi[k.M ¼,d½ ds v/khu vuqeU; dj ykHk buiqV VSDl ea s tek ekuk tk;xs k ( ¼?k½ Åij [k.M ¼[k½ d s mi[k.M ¼,d½ d s v/khu dj ykHk vuqeU; ugha gksxk tgk¡ %& ¼,d½ vf/kd dj eky ds dzrs k }kjk ogu fd;k x;k gS( ¼nks½ fodz; ,sls O;fDr dks fd;k x;k gS] tks ,d iathdr` O;fDr ugha g(S ¼rhu½ tc rd fd djk/ks; O;fDr }kjk dj dh vf/kd /kujkf”k ml O;fDr] ftudks vf/kd dj laxzfgr fd;k x;k gS] dks pkgs uxn ;k tek&i= }kjk lek;kfstr djds okfil u dj nh xbZ gks vkSj iathdr` O;fDr ,sls Hkqxrku dk] dj fu/kkZjd izkf/kdkjh ds lUrks’kkuqlkj lk{; j[krk gSA ¼15½ ¼d½ Tkek&i= vkSj uke&i=& tgk¡ fcdzh chtd tkjh fd;k x;k gS vkSj ml fcdzh chtd ea s izHkkfjr dj ds :Ik ea s n”kkZ;h xbZ /kujkf”k ml fodz; ds lEcU/k ea s bl v/;kns”k ds vUrxZr ns; dj ls vf/kd fudyrh gS rks fodz; djus okyk iathdr` C;kSgkjh dzsrk dks bl vk”k; dk ,d tek&i= nsxk( ¼[k½ tgk¡ fcdzh chtd tkjh fd;k x;k gS vkSj ml fodz; ds lEcU/k ea s bl vf/kfu;e ds v/khu ns; dj fcdzh chtd ea s izHkkfjr dj dh /kujkf”k ls vf/kd fudyrk gS rks fodz; djus okyk iathdr` C;kSgkjh dzsrk dks bl vk”k; dk ,d uke&i= nsxk( ---------------------------------- ¼x½ dsrz k }kjk eky okfil djus vFkok vLohd`r djus ds ekey s ea]s fodzsrk C;kSgkjh }kjk dsrz k dks bl vk”k; dk ,d tek&i= tkjh fd;k tk;xs k vkSj dzsrk }kjk fodsrz k C;kSgkjh dks ,d uke&i= tkjh fd;k tk;xs kA ¼16½ foyksd dj ykHk& ;fn mi/kkjk ¼3½ ds v/khu fofufnZ’V mi;ksx gsrq dz; fd;k x;k eky ckn es]a iw.kZr% ;k vkaf”kd :Ik ls] ml mi/kkjk ea s fofufnZ’V iz;kstu ls fHkUu iz;kstuks a ea s mi;ksx fd;k tkrk gS rks mu ij buiqV VSDl ds ykHk dks foyksfer fd;k tk;xs k vkSj ml dj vof/k] ftlea s mudk mi;ksx vU;Fkk fd;k x;k gS] ds fy, buiqV VSDl ds ykHk ea s ls ?kVk fn;k tk;xs k( ijUrq ;g fd ;fn dz; fd;k x;k eky vkaf”kd :Ik ls vU;Fkk mi;ksx ea s yk;k tkrk gS rks foykse dj dh /kujkf”k dh x.kuk vkuqikfrd :Ik ls dh tk;xs hA ¼17½ “kq) buiqV VSDl ykHk& “kq) buiqV VSDl ykHk] ftlds fy, dksbZ iathdr` C;kSgkjh gdnkj gksxk] fUkEu lw= }kjk vo/kkfjr fd;k tk;xs k( “kq) bude VSDl dk ykHk ¾ ¼v$vk½ & b tgk¡ v ¾ buiqV VSDl ds ykHk dh /kujkf”k] ftlds fy, dksbZ C;kSgkjh bl /kkjk dh mi/kkjk ¼2½ d s v/khu gdnkj gSA vk ¾ dj ykHk] tSlk fd bl /kkjk dh mi/kkjk ¼10½ vkSj mi/kkjk ¼14½ ds v/khu vo/kkfjr fd;k x;k gksA b ¾ foykse dj ykHk] tSlk fd bl /kkjk dh mi/kkjk ¼16½ ds v/khu vo/kkfjr fd;k x;k gksA 2¿¼18½ bl /kkjk es a fldh fojks/kh ckr d gksrs gq;s Hkh] ;fn dz; fd;s x;s vFkok iqu% fodzhr fd;s x;s eky vFkok ,sls eky dk iz;ksx ;k mi;ksx djds fofufeZr vFkok izlaLd`r eky dks] ,sls ewY; ij cspk tkrk gS tks%& ¼d½ iqufcZdzh dh n”kk es]a ,sls eky ds d;z ewY; ls( vFkok ¼[k½ fofuekZ.k dh n”kk es a ykxr ewY; ls( de gS rks buiqV VSDl dSzfMV dh jkf”k dk nkok] ,sls eky ds vFkok fofufeZr eky ds fodz; ewY; ij ns; dj dh lhek rd fd;k tk;xs k vkSj mls mlh lhek rd vuqeU; fd;k tk;xs kAÀ2 lek/kku 7- ¼1½ ¿dfri; iathdr` QqVdj C;kSgkfj;ks a ij izdfYir dj dk vkjksi.k & Ldhes a leLr iathdr` C;kSgkfj;ksa] ftudk jkT; ds Hkhrj] vuqlwph 2 ¼x½ vkSj vuqlwph 3 ea s fofufnZ’V eky vkSj vuqlwph 1 eas fofufnZ’V ,sls eky ds ftl ij vfrfjDr mRikn&”kqYd ¼fo”ks’k egRo dk eky½ vf/kfu;e] 1957 ds v/khu vfrfjDr mRikn&”kqYd mn~xzg.kh; gks] fodz; dks NksM+dj ldy vkorZ fdlh Hkh dj fu/kkZj.k o’kZ es a #i;s ipkl yk[k ls c<+uk u rks lEHkkfor gS vkSj u mldk ldy vkorZ ,sls dj fu/kkZj.k o’kZ ls iwoZorhZ dj fu/kkZj.k o’kZ es a #i;s ipkl yk[k ls vf/kd jgk gS] ,slh “krksaZ vkSj fucZU/kuks a ds] tSlk fd fofgr fd;k tk;] v/khu jgrs gq,] os bl vf/kfu;e ds micU/kks a ds v/khu dj ds cny s ea s ,sls fodz; ds lEiw.kZ vkorZ ij] mDr fofufnZ’V eky ds fodz; dks NksM+dj] 1 izfr”kr dh nj ls dj dk Hkqxrku djsxa sA ,sls C;kSgkjh ,sls fodz; ij dksbZ dj izHkkfjr djus ;k laxzghr djus vkSj vius dz; ij fdlh buiqV VSDl ds ykHk ds gdnkj ugha gksxa s % ijUrq ;g fd ;g mi/kkjk ,sls iathd`r QqVdj C;kSgkjh ij ykxw ugha gksxh] tks ,d vk;krdrkZ ;k ,d fofuekZrk gS rFkk eky dk Hkkjr ds jkT; {ks= ds vUnj vk;kr vFkok {ks= ds ckgj fu;kZr djrk gS ;k ladeZ lafonk ds fu’iknu ea s vUrxZzLr eky ds LokfeRo dk vUrj.k ¼pkgs eky ds :Ik ea s gks ;k fdlh vU; :Ik ea½s ;k fdlh eky dk fdlh Hkh iz;kstukFkZ ¼pkgs fdlh fofufnZ’V vof/k ds fy, gks ;k u gks½ mi;ksx ds vf/kdkj dk vUrj.k djrk gS % ijUrq ;g vkSj fd ;fn dksbZ iathd`r C;kSgkjh bl mi/kkjk ds micU/kks a ds v/khu dj Hkqxrku dk fodYi ugha viukrk gS rks og bl vf/kfu;e dh /kkjk 3 ds micU/kka s ds vuqlkj dj ds Hkqxrku ds fy, nk;h gksxkA Li’Vhdj.k & tc fdlh C;kSgkjh }kjk bl mi/kkjk ds v/khu dj ds Hkqxrku dk fodYi pquk tkrk gS rks og o’kZ ds nkSjku rn~uqlkj dj ds Hkqxrku dk nk;h gksxk] pkgs mldk fodz; vkorZ mDr mfYyf[kr /kujkf”k ls c<+ Hkh tkrk gSAÀ1 1- mÙkjk[k.M vf/kfu;e la[;k 10 o’kZ 2008 dh /kkjk 2 }kjk izfrLFkkfirA 2- mRrjk[k.M vf/kfu;e la[;k 11 o’kZ 2015 dh /kkjk 3¼pkj½ }kjk c<k;k x;kA ¼2½ dj ds cny s ,d eq”r /kujkf”k dk Hkqxrku& ¼d½ bl vf/kfu;e ea s fdlh ckr ds gksrs gq, Hkh fdUrq jkT; ljdkj ds funs”kks a ds v/khu jgrs gq,] dj fu/kkZjd izkf/kdkjh ,sls dj dh /kujkf”k ds cnys ea]s tks fdlh C;kSgkjh }kjk] ,sls eky ;k ek ds oxZ ds lEcU/k eas vkSj ,slh vof/k ds fy, ftl ij djkj gks tk;] ns; gks ;k rks ,deq”r ;k mlds vkorZ ij lger nj ls lek/kku /kujkf”k Lohdkj djus ds fy, djkj dj ldrk gSA ,slk C;kSgkjh fdlh O;fDr ls lek/kku /kujkf”k ds cnys ea s eky ds fodz; ij dj ds :Ik ea s bls dksbZ fHkUu ;k Nn~e uke nsdj dksbZ /kujkf”k ugha olwysxk vkSj mlds dz; ij dksbZ buiqV VSDl dk ykHk vuqeU; ugha gksxk % ijUrq ;g fd ;g /kkjk fdlh iathdr` C;kSgkjh ij ykxw ugha gksxh] tks Hkkjr ds jkT; {ks= ds Hkhrj eky vk;kr djrk gS ;k Hkkjr ds jkT; {ks= ds ckgj eky fu;kZr djrk gS( ¼[k½ tgk¡ fdlh ,d oLrq ds lEcU/k ea s fdlh vof/k ds fy, lek/kku /kujkf”k Lohdkj dj yh xbZ gS rks dj dh nj ea s fdlh ifjorZu dk] tks ,sls djkj ds rkjh[k ds Ik”pkr~ izo`Ùk gks] ;g izHkko gksxk fd dj fu/kkZj.k dh vof/k ds ml Hkkx ds lEcU/k ea]s ftlea s ifjofrZr nj izo`Ùk jgs] ,deq”r vf/kdkjh ;k djkj gqbZ nj ea s vkuqikfrd ifjorZu gks tk;sxk( ¼x½ tgk¡ jkT; ljdkj dh ,slh jk; gks fd dj nkf;Ro ds lek/kku dh dksbZ ;kstuk vc vkxs tkjh j[kuk yksd fgr ea s ugha gS rks og ml vof/k ds nkSjku fdlh Hkh le; ,slh ;kstuk dks okil ys ldrh gS vkSj ml fLFkfr ea s ;fn lek/kku /kujkf”k dh dksbZ ,deq”r jkf”k fuf”pr dj nh x;h gS rks vof/k ds ftl Hkkx ds nkSjku og ;kstuk ykxw jgh gS] mlds vuqikr es a ,slh jkf”k dk Hkkx C;kSgkjh }kjk ns; gksxk( Li’Vhdj.k& bl /kkjk ds iz;kstu gsrq C;kSgkjh ea s lfEefyr gS %& ¼,d½ C;kSgkjh] tks ladeZ lafonk ds fu’iknu es a vUrxZzLr eky ¼pkgs eky ds :Ik eas ;k vU; fdlh :Ik ea½s ea s lEifÙk ds vUrj.k ds :Ik ea s eky dk fodz; djrk gS( ;k ¼nks½ C;kSgkjh] tks fdlh Hkh eky dk fdlh Hkh iz;kstukFkZ ¼pkgs fdlh fofufnZ’V vof/k ds fy, gks ;k u gks½ mi;ksx djus ds vf/kdkj ds vUrj.k ds :Ik ea s eky dk fodz; djrk gSA lkaifÙkd lEeqRFkku 8- ¼1½ tgk¡ fdlh C;kSgkjh dh e`R;q gks tkrh gS] ogk¡ bl vf/kfu;e ds iz;kstu gsrq mldk dk nkf;Ro fu’iknu] iz”kkld ;k vU; fof/kd izfrfuf/k C;kSgkjh ekuk tk;xs k vkSj mDr ij ml e`r C;kSgkjh ds dkjckj ds lEcU/k ea s bl vf/kfu;e ds micU/k ykxw gkasxsA ¼2½ ;fn C;kSgkjh ds }kjk pyk;k x;k dkjckj mldh e`R;q ds ckn mlds fof/kd izfrfuf/k ;k fdlh vU; O;fDr }kjk tkjh j[kk tkrk gS rks ,slk izfrfuf/k ;k O;fDr bl vf/kfu;e vFkok fdlh iwoZorhZ fof/k ds v/khu ,sls C;kSgkjh }kjk ns; dj] ftlea s dksbZ vFknZ .M vFkok C;kt lfEefyr gS] ds Hkqxrku ds fy, mlh jhfr ls vkSj mlh lhek rd] ftldk e`r C;kSgkjh Fkk] nk;h gksxk] pkgs ,slk dj] ftlea s vFknZ .M vkSj C;kt “kkfey gS] mldh e`R;q ds iwoZ fu/kkZfjr fd;k x;k gks fdUrq ckdh jg x;k gks ;k ftldk fu/kkZj.k mudh e`R;q ds ckn gksA ¼3½ ;fn C;kSgkjh }kjk pyk;k tk jgk dkjckj pkgs mldh e`R;q ds iwoZ vFkok ckn ea s cUn gks tkrk gS rks mldk fof/kd izfrfuf/k ,sls C;kSgkjh }kjk bl vf/kfu;e vFkok fdlh iwoZorhZ fof/k ds vUrxZr ns; dj] ftlea s vFknZ .M vkSj C;kt “kkfey gS] ds mlh jhfr ls vkSj mlh lhek rd Hkqxrku ds fy, nk;h gksxk] ftldk e`r C;kSgkjh gksrk] ;fn mldh e`R;q u gks x;h gksrhA ¼4½ tgk¡ ,slk C;kSgkjh] tks bl vf/kfu;e ds vUrxZr dj ds Hkqxrku ds fy, nk;h gS] ds dkjckj ea s mi/kkjk ¼2½ ea s of.kZr jhfr ls vU; O;fDr mRrjorhZ gksrk gS rks ,slk O;fDr mRrjorhZ gksus dh rkjh[k dks vFkok blds ckn mlds jhfr fodz; fd;s x;s vFkok dz;
Part document.segment-3
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 3
- document.segment-3 Verify source ↗
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 3
fd;s x;s eky ij dj ds Hkqxrku ds fy, nk;h gksxk vkSj og ¼;fn og igy s ls gh iath;u izek.k&i= /kkjd u gks½ mlds 60 fnu ds Hkhrj iath;u gsrq vkosnu djsxkA -------------------------------------------- ¼5½ e`rd ds fdlh nkf;Ro ds lEcU/k ea s mldk fu’iknu] iz”kkld vFkok vU; izfrfuf/k dsoy mlh lhek rd nk;h gksxk] ftl lhek rd e`rd dh ifjlEifÙk mlds gkFk ea s gSA ¼6½ bl vf/kfu;e ds vUrxZr dksbZ Hkh dk;oZ kgh] ftlea s olwyh dh dk;oZ kgh Hkh lfEefyr gS] ml Lrj ls tkjh dh tk ldrh gS] ftl ij og C;kSgkjh dh e`R;q ds le; yfEcr FkhA ¼7½ mi/kkjk ¼1½ vkSj mi/kkjk ¼2½ ds micU/k ml C;kSgkjh ij] tks fd Hkkxhnkjh QeZ gS] ;Fkk vko”;d ifjorZu lfgr ykxw gksxa s] tks fd Hkkxhnkj dh e`R;q ds QyLo:Ik fo?kfVr gks x;h gksA QeZ bR;kfn ds ekeys 9- ¼1½ Hkkjrh; Hkkxhnkjh vf/kfu;e] 1932 ea s fdlh ckr ds gksrs gq, Hkh vFkok fdlh izfrdwy ea s nkf;Ro lafonk ds gksrs gq, Hkh] tgk¡ dksbZ QeZ bl vf/kfu;e ds v/khu ,sls dj] ftleas vFknZ .M vkSj C;kt lfEefyr gS] ds Hkqxrku ds fy, nk;h gS] rks og QeZ vkSj QeZ dk izR;sd Hkkxhnkj la;qDr ,oa i`Fkd :Ik ls] ,sls dj] ftlea s vFknZ .M vkSj C;kt lfEefyr gS] ds Hkqxrku ds fy, nk;h gksxk vkSj rn~uqlkj bl vf/kfu;e ds v/khu dksbZ uksfVl vFkok vkns”k fdlh ,sls O;fDr] tks fd lqlaxr le; ds nkSjku Hkkxhnkj Fkk] ij rkehy fd;k tk ldrk gS] pkgs QeZ fo?kfVr gks x;h gks ;k ugha vkSj bl vf/kfu;e ds leLr micU/k rn~uqlkj ykxw gkasxsA ¼2½ tgk¡ dksbZ ,slk Hkkxhnkj QeZ ls fuo`Ùk gks tkrk gS] ogk¡ og vius fuo`fÙk ds le; ij “ks’k cps dj] vFknZ .M vkSj C;kt] ftldk Hkqxrku ugha fd;k x;k gks vkSj ,slh dksbZ /kujkf”k] tks fuo`fÙk dh rkjh[k rd ns; gks] ;|fi ml rkjh[k dks vfu/kkZfjr gks] ds Hkqxrku ds fy, nk;h gksxkA ¼3½ tgk¡ ,slk dksbZ Hkkxhnkj QeZ ls fuo`Ùk gksrk gS rks og viuh fuo`fÙk dh rkjh[k dh lwpuk fyf[kr :Ik ls vius dj fu/kkZjd izkf/kdkjh dks nsxk vkSj og vius fuo`fÙk dh le; cpk dj] ftlea s dksbZ vFkZn.M ;k C;kt lfEefyr gS] ftldk Hkqxrku ugha fd;k x;k gS vkSj ,slh dksbZ /kujkf”k] tks fuo`fÙk dh rkjh[k rd ns; gks ;|fi ml rkjh[k dks vfu/kkZfjr gks] ds Hkqxrku ds fy, nk;h gksxkA rFkkfi ;fn fuo`fÙk dh rkjh[k ls 30 fnu ds Hkhrj ,slh dksbZ lwpuk ugha nh tkrh gS rks ml Hkkxhnkj dh ns;rk ml rkjh[k rd tkjh jgsxh] ftl rkjh[k dks dj fu/kkZjd izkf/kdkjh }kjk ,slh lwpuk izkIr gksrh gSA ¼4½ tgk¡ C;kSgkjh ,d QeZ ;k O;fDr;ks a dk laxe ;k la;qDr fgUnw dqVqEc gS vkSj ,slh QeZ] laxe vFkok dqVqEc us dkjckj cUn dj fn;k gS rks %& ¼d½ ,slh QeZ] laxe vFkok dqVqEc }kjk ,slk dkjckj cUn djus dh rkjh[k rd bl vf/kfu;e ds v/khu ns; dj] ftlea s vFknZ .M] ;fn dksbZ gks] “kkfey gS] dk fu/kkZj.k vkSj vo/kkj.k fd;k tk ldrk gS ekuks ,slk dksbZ dkjckj cUn u gqvk gks( vkSj ¼[k½ izR;sd O;fDr] tks fd ,sls dkjckj cUn gksus ds le; ,slh QeZ dk Hkkxhnkj vFkok ,sls laex ;k dqVqEc dk lnL; Fkk rks ,slk dkjckj cUn gks tkus ds ckotwn og ml dj] tks fu/kkZfjr fd;k x;k gS o vFkZn.M] tks vkjksfir fd;k x;k gS vkSj ,slh QeZ laxe vFkok dqVqEc }kjk ns; gS] ds Hkqxrku ds fy, i`Fkd :Ik ls vkSj la;qDr :Ik ls nk;h gksxk pkgs dj dk fu/kkZj.k ;k vFknZ .M dk vkjksi.k ,sls dkjckj cUn gksus ls igy s ;k ckn ea s fd;k x;k gS vkSj iwoksDZ r ds v/khu jgrs gq, bl vf/kfu;e ds micU/k ykxw gksxa s ekuks fd ,slk izR;sd O;fDr ;k Hkkxhnkj Lo;a ,d C;kSgkjh gks % ijUrq ;g fd tgk¡ ;g ik;k tkrk gS fd QeZ ;k laxe ds xBu ea s dksbZ ifjorZu gks x;k gS rks iquxZfBr QeZ ;k laxe vkSj iquxZBu ls iwoZ ds Hkkxhnkj ;k lnL; iquxZBu ls iwoZ dh fdlh vof/k ds fy, ,slh QeZ ;k laxe }kjk ns; dj] ftlea s vFknZ .M] ;fn dksbZ gks] lfEefyr gS] ds Hkqxrku ds fy, la;qDr :Ik ls vkSj i`Fkd :Ik ls nk;h gksxa sA Li’Vhdj.k& fdlh QeZ ;k O;fDr;ks a ds laxe dk fo?kVu ;k iquxZBu vFkok la;qDr fgUnw dqVqEc dk foHkktu bl /kkjk ds vFk Z ds vUrxZr dkjckj dk cUn fd;k tkuk ekuk tk;xs kA ------------------------------------ vizkIro; vkSj 10- ¼1½ ;fn fdlh vizkIro; ;k fdlh vleFk Z O;fDr dh vksj ls vkSj mlds ykHk ds fy, dksbZ vleFkZ O;fDr;ks a ds laj{kd ;k U;klh dkjckj djrk gks rks ,sls laj{kd ;k U;klh ;k vfHkdrkZ ij] tks Hkh ekeyks a ea s dj nkf;Ro gks] mlh izdkj vkSj mlh lhek rd dj yxk;k tk;xs k vkSj mlls olwy fd;k tk;xs k] tSlk fd ,sls vizkIro; ;k vleFk Z O;fDr ij fu/kkZfjr fd;k tkrk vkSj mlls olwy fd;k tkrk] ;fn og o;Ld o LoLFk gksrk vkSj ;fn og viuk dkjckj Lo;a djrk gksrk vkSj ,slh n”kk ea s bl vf/kfu;e vkSj mlds v/khu cuk;s x, fu;eks a ds lHkh micU/k ykxw gkasxsA ¼2½ ;fn laj{kdrk vFkok U;kl lekIr gks tkrk gS rks izfrikY; ;k tSlh Hkh n”kk gks] fgrkf/kdkjh ,sls C;kSgkjh }kjk laj{kdrk ;k U;kl dh lekfIr ds le; rd ns; dj] ftlea s dksbZ vFknZ .M vkSj C;kt lfEefyr gSa] ds Hkqxrku ds fy, nk;h gksxk] pkgs ,slh /kujkf”k dk fu/kkZj.k laj{kdrk ;k U;kl dh lekfIr ds igys gqvk gks fdUrq mldk Hkqxrku gksus ls jg x;k gks vFkok fu/kkZj.k mlds Ik”pkr~ fd;k tk;As dksVZ vkWQ okMZ~l] 11- ;fn fdlh dkjckj dk Lokeh ,slk O;fDr gS] ftldh lEifÙk ;k mldk dksbZ Hkkx dksVZ vf/kdj.k vkfn ds vkWQ okMZ~l] ,MfefuLVªsVj tujy] vkfQf”k;y U;klh ;k fdlh fjlhoj ;k eSustj ¼ftlds ekeys ea s dj nkf;Ro vUrxZr ,slk dksbZ Hkh O;fDr vkrk gS] pkgs mldh mikf/k dqN Hkh gks] tks C;kSgkjh dh vksj ls okLro ea s mlds dkjckj dk izcU/k djrk gks½ tks C;kSgkjh }kjk ;k fdlh U;k;ky; dh vkKk ls fu;qDr fd;k x;k gks] ds fu;a=.k ea s gS] rks ,sls dksVZ vkWQ okMZ~l] ,MfefuLVªsVj tujy] fjlhoj ;k eSustj ij mlh izdkj dj yxk;k tk;xs k] tSl fd ml C;kSgkjh ij yxk;k tkrk ;k olwy fd;k tkrk] ;fn og viuk dkjckj Lo;a djrk gksrk vkSj ml n”kk eas] bl vf/kfu;e ds lc micU/k rn~uqlkj vkSj mlds v/khu cuk; s x;s fu;e mlh izdkj ykxw gkasxsA dEiuh ds ekeys ea s 12- ¼1½ lekiu ea s x;h izkbosV dEiuh ds funs”Z kdksa dk dj nkf;Ro & dj nkf;Ro dEiuh vf/kfu;e] 1956 ea s fdlh ckr ds gksrs gq, Hkh] bl vf/kfu;e ds izkjEHk gksus ds Ik”pkr~ tc fdlh izkbosV dEiuh dk ifjlekiu gksrk gS vkSj dEiuh ij bl vf/kfu;e ds vUrxZr fdlh vof/k ds fy, pkgs mlds ifjlekiu ds iwoZ ;k mlds nkSjku ;k ckn ea s fu/kkZfjr dj olwy ugha fd;k tk ldrk gS] rc izR;sd O;fDr] tks fd ml vof/k ftlds fy, dj ns; gS] ds nkSjku fdlh Hkh le; izkbosV dEiuh dk funs”kd Fkk] ,sls dj ds Hkqxrku ds fy, la;qDr :Ik ls vkSj i`Fkd&i`Fkd nk;h gksxk] tc rd fd og ;g lkfcr u djs fd olwyh u gks ldus ds fy, dEiuh ds ekeyksa ds lEcU/k ea s mldh vksj ls dkbs Z ?kksj mis{kk] voS/k dk; Z ;k drZO;ks a ds mYya?ku ds fy, mijksI; ugha fd;k tk ldrk gSA ¼2½ lekiu ea s x;h dEiuh ds ekeyksa ea s dj nkf;Ro %& ¼d½ izR;sd O;fDr& ¼,d½ tks ifjlekiu ea s dh tk jgh dEiuh] pkgs U;k;ky; ds vkns”kks a ds v/khu vFkok vU;Fkk] dk lekid gS( ;k ¼nks½ tks fdlh dEiuh dh vkfLr;ks a dk fjlhou fu;qDr fd;k x;k gS ¼ftls blea s vkxs ^^lekid^^ dgk x;k gS½ vius ,sls lekid cuus ds 30 fnu ds Hkhrj viuh ,slh fu;qfDr fd;s tkus dk uksfVl dj fu/kkZjd izkf/kdkjh dks nsxk( ------------------------------------- ¼[k½ dj fu/kkZjd izkf/kdkjh] ,slh iwNrkN djds vkSj ,slh lwpuk eaxkdj] ftUgas og mfpr le>s] og lekid dh fu;qfDr dh uksfVl izkfIr ds fnu ds 3 ekg ds Hkhrj lekid dks og /kujkf”k lwfpr djsxk] tks dj fu/kkZjd izkf/kdkjh dh jk; ea s dEiuh }kjk rc ns; ;k mlds Ik”pkr~ lEHkkO; dj ¼fdlh vFknZ .M ;k C;kt lfgr½ dh /kujkf”k dh HkjikbZ ds fy, Ik;kZIr gksxh( ¼x½ lekid dEiuh dh fdlh Hkh ifjlEifŸk] tks mlds ikl gS] dks vyx ugha djsxk] tc rd fd mDr [k.M ¼[k½ ds v/khu dj fu/kkZj.k izkf/kdkjh }kjk lwfpr u fd;k x;k gks vkSj bl izdkj lwfpr fd;s tkus ij dj fu/kkZjd izkf/kdkjh }kjk lwfpr /kujkf”k ds lerqY; /kujkf”k dks vyx j[kxs k vkSj tc rd og ,slh /kujkf”k dks vyx ugha j[krk gS] og dEiuh dh vius ikl j[kh xbZ fdlh Hkh vkfLr ;k lEifŸk dks vyx ugha djsxk % ijUrq ;g fd bl [k.M ea s vUrfoZ’V dksbZ ckr lekid dks fdlh U;k;ky; ds vkns”k ds vuqikyu ea s ;k bl vf/kfu;e ds v/khu dEiuh }kjk ns; dksbZ dj ;k vFknZ .M] ;fn dksbZ gks] ds Hkqxrku ds iz;kstu gsrq ;k lekiu dh rkjh[k ds le; ,sls yus nkj] ftuds _.k fof/k ds v/khu ljdkj ds _.k ds Åij Hkqxrku eaas izkFkfedrk ds gdnkj gSa] dks lqjf{kr djus ds fy, fdlh Hkqxrku djus ;k dEiuh ds ifjlekiu dh ,slh ykxr ,oa [kpsa]Z tks fd dj fu/kkZjd izkf/kdkjh dh jk; ea s ;qfDr;qDr gSa] ds ogu djus ds fy, ,slh vkfLr;ks a vkSj lEifŸk;ks a dks vyx djus ls oftZr ugha djsxh( ¼?k½ ;fn lekid [k.M ¼d½ ds vuqlkj uksfVl ugha nsrk gS ;k [k.M ¼x½ }kjk visfs{kr /kujkf”k vyx ugha j[krk gS ;k ml [k.M ds micU/kks a ds mYya?ku ea s dEiuh dh fdlh ifjlEifŸk vFkok lEifŸk dks vyx djrk gS] rks og dj] vFknZ .M vkSj C;kt] ;fn dksbZ gS rks bl vf/kfu;e ds vUrxZr dEiuh Hkqxrku djus ds fy, nk;h gksxh] ds Hkqxrku ds fy, O;fDrxr :Ik ls nk;h gksxk % ijUrq ;g fd ;fn dEiuh ds }kjk ns;dj vFknZ .M vkSj C;kt dh /kujkf”k [k.M ¼[k½ ds v/khu lwfpr dh tkrh gS rks bl mi[k.M ds v/khu lekid dh O;fDRkxr :Ik ls ns;r% ,slh /kujkf”k dh lhek rd gh gksxh( ¼³½ tgk¡ ,d ls vf/kd lekid gSa] bl /kkjk ds vUrxZr lekid ls tqMh ck/;rk ,oa nkf;Ro lHkh lekidkas ls la;qDr ,oa i`Fkd&i`Fkd tqMh jgsxh( ¼p½ rRle; izo`Ÿk fdlh vU; fof/k ea s nh x;h fdlh izfrdwy ckr ds gksrs gq, Hkh bl /kkjk ds micU/k izHkkoh jgsxa s( ¼N½ bl /kkjk ds iz;kstu gsrq **dEiuh** vkSj **izkbosV dEiuh** inks a ds dze”k% ogh vFkZ gksxa s] tks dEiuh vf/kfu;e] 1956 dh /kkjk 3 dh mi/kkjk ¼1½ ds [k.M ¼,d½ vkSj ¼nks½ ea s muds gSaA ¼3½ dEifu;ks a dk lekesyu& ¼d½ tc nks ;k nks ls vf/kd dEifu;ks a dk lekesyu fdlh U;k;ky; ;k dsUnzh; ljdkj ds vkns”kks a }kjk fd;k tkrk gS vkSj vkns”k] vkns”k dh rkjh[k ls iwoZ dh rkjh[k ls izHkkoh gksrk gS vkSj ,slh nks ;k vf/kd dEifu;ks a us vkns”k ds izHkkoh gksus dh rkjh[k ls izkjEHk vkSj vkns”k ds lekIr gksus okyh vof/k ea s dksbZ eky ,d nwljs dks fodz; fd;k x;k gS ;k ,d nwljs ls dz; fd;k x;k gS rks fodz; ,o adz; ds ,sls laO;ogkj lEcfU/kr dEifu;ks a ds fodz; vkorZ ;k dz; vkorZ ea s lfEefyr fd;s tk;saxs vkSj rn~uqlkj dj fu/kkZfjr fd;k tk;xs k( ----------------------- ¼[k½ mDr vkns”k ea s fdlh ckr ds gksrs gq, Hkh] bl vf/kfu;e ds lHkh iz;kstuks a gsrq mDr nks ;k vf/kd dEifu;k¡ i`Fkd dEifu;k¡ le>h tk;asxh vkSj mDr vkns”k dh rkjh[k rd lHkh vof/k;ks a ds fy, blh Hkk¡fr le>h tk;sxa h vkSj ,slh dEifu;ks a ds iath;u izek.k i=] tgk¡ vko”;d gks] mDr vkns”k dh rkjh[k ls fujLr fd;s tk;asxs( ¼x½ ,sls “kCn vkSj vfHkO;fDr;k¡] tks bl /kkjk ea s iz;qDr gSa fdUrq ifjHkkf’kr ugha gSa] dk ogh vFk Z gksxk] tks dEiuh vf/kfu;e] 1965 ea s muds gSaA dfri; vfHkdrkZ] tks 13- ¼1½ ;fn dksbZ O;fDr deh”ku vfHkdrkZ ds :Ik ea s vius drkZ dh vksj ls fdlh djk/ks; eky drkZ dh vksj ls fd;s dk fodz; ;k dz; djrk gS rks ,slk O;fDr vkSj mldk drkZ nksuks a ,sls fodz; ,oa dz; x;s fodz; ij dj ds ds vkorZ ij ns; dj ds Hkqxrku ds fy, la;qDr :Ik ls vkSj i`Fkd&i`Fkd nk;h gksxa s % nk;h gSa ijUrq ;g fd dj ds Hkqxrku djus dh izFke ns;rk deh”ku vfHkdrkZ dh gksxh vkSj og mls vius drkZ ls olwy dj ldrk gS % ijUrq ;g vkSj fd ;fn drkZ dj fu/kkZjd izkf/kdkjh ds lUrks’kkuqlkj ;g lek/kku dj nsrk gS fd ,sls eky ij ,sls deh”ku vfHkdrkZ }kjk dj dk Hkqxrku dj fn;k x;k gS] rc mlh laO;ogkj ds lEcU/k ea s drkZ iqu% dj ds Hkqxrku ds fy, nk;h ugha gksxkA ¼2½ ;fn fdlh vfuoklh C;kSgkjh dk dksbZ izcU/kd ;k deh”ku vfHkdrkZ jkT; ea s vfuoklh C;kSgkjh dh vksj ls fdlh eky dk fodz; ;k dz; djrk gS rks vfuoklh C;kSgkjh vkSj jkT; ea s fuokl dj jgk izcU/kd ;k vfHkdrkZ ,sls fodz; ,o adz; ds vkorZ ij ns; dj ds Hkqxrku ds fy, la;qDr :Ik ls vkSj i`Fkd&i`Fkd nk;h gksxa s % ijUrq ;g fd dj ds Hkqxrku djus dh izFke ns;rk izcU/kd ;k deh”ku vfHkdrkZ dh gksxh vkSj og mls vfuoklh C;kSgkjh ls olwy dj ldrk gS % ijUrq ;g vkSj fd ;fn vfuoklh C;kSgkjh dj fu/kkZj.k izkf/kdkjh ds lUrks’kkuqlkj ;g lek/kku dj nsrk gS fd ,sls fodz; ,o adz; ds vkorZ ds lEcU/k ea s ns;dj dk Hkqxrku izcU/kd ;k vfHkdrkZ }kjk dj fn;k x;k gS rks mlh laO;ogkj ds lEcU/k ea s vfuoklh C;kSgkjh dj dk Hkqxrku djus d s fy, nk;h ugha gkxs kA dkjckj ds varj.k ds 14- ¼1½ ;fn dksbZ C;kSgkjh] tks bl v/;kns”k ds v/khu dj dk Hkqxrku djus ds fy, nk;h gS] ekeys ea s dj nkf;Ro vius dkjckj dk fodz;] HksVa ] iV~Vs] ykblsUl] HkkM+k ;k fdlh vU; jhfr tSlh Hkh gks] }kjk iwjk ;k vkaf”kd :Ik ls vraj.k djrk gS rks varjd vkSj varfjrh ,slh varj.k ds le; rd mDr dkjcj ds lEcU/k ea s ns; dj ¼fdlh vFknZ .M vkSj C;kt lfgr½ ds l;aqqqqDr :Ik ls vkSj i`Fkd&i`Fkd nsunkj gksxa s] pkgs ,sls dj ¼fdlh vFknZ .M vkSj C;kt lfgr½ dk fu/kkZj.k ,sls vraj.k ds iwoZ fd;k x;k gS yssfdu fcuk Hkqxrku ds jg x;k gS ;k fu/kkZj.k mlds Ik”pkr~ fd;k x;k gSA ¼2½ ;fn mi/kkjk ¼1½ ea s mfYyf[kr dkjckj dk dksbZ varjd ;k iV~Vsnkj ,sls dkjckj dks pkgs vius uke ea s ;k fdlh vU; uke ea s pkyw j[krk gS rks og ,sls varj.k dh rkjh[k ls mlds }kjk fd;s x;s eky ds fodz; ij dj ds Hkqxrku dk nk;h gksxk vkSj ;fn og ,d fo|eku C;kSgkjh gS rks og fofgr le; ds Hkhrj iath;u ds la”kks/ku gsrq vkosnu djsxkA ¼3½ ;fn varfjrh ls mi/kkjk ¼1½ ds v/khu vFkZn.M vkSj C;kt] ;fn dksbZ gks] lfgr dj olwy fd;k tkrk gS rks ,slk varfjrh bl ckr ds fy, gdnkj gksxk fd og bldks ml O;fDr] tks ml ds Hkqxrku ds fy, ewyr% nk;h Fkk] ls olwy dj yAs ¼4½ ;fn dksbZ C;kSgkjh] tks bl vf/kfu;e ds v/khu dj Hkqxrku dk nk;h gS] vius dkjckj ea s fdlh O;fDr }kjk mRrjorhZ fd;k tkrk gS rks ,slk O;fDr ml rkjh[k dks ;k blds Ik”pkr~ fd;s x;s eky ds fodz; ;k dz; ij dj ds Hkqxrku dk nk;h gksxkA ------------------ v/;k; rhu iath;u] la”kks/ku vkSj fujLrhdj.k Ikath;u 15 ¼1½ dksbZ C;kSgkjh ;k O;fDr] tks dkjckj dj jgk gS vkSj bl vf/kfu;e ds v/khu dj Hkqxrku dk nk;h gS] ,sls le; ds Hkhrj vkSj ,slh jhfr ds vuqlkj] tSlk fd fofgr dh tk;] vius vkidks iathdr` djk;xs k % ijUrq ;g fd C;kSgkjh] tks dj Hkqxkru ds fy, nk;h gS] dks viuk iath;u djkus ds fy,] ml rkjh[k tc ls og izFke ckj ,sls dj dk Hkqxkru djus ds fy, nk;h gksxk] ls 30 fnu dk le; vuqeU; gksxkA ¼2½ izR;sd C;kSgkjh %& ¼d½ tks mRrjk[k.M ds ckgj ls vius }kjk vk;kr fd;k gqvk dksbZ eky fodz; djrk gS( ¼[k½ tks jkT; ds ckgj ls vk;kr fd;s gq, eky dk mi;ksx djds vius }kjk fofufeZr eky dk fodz; djrk gS( ¼x½ tks bl vf/kfu;e ds fdlh vU; micU/k ds v/khu dj dk Hkqxrku djus ds fy, nk;h gS( ¼?k½ tks /kkjk 35 ds micU/kks a ds v/khu lzksr ij dj dVkSrh ds v/;/khu gS( ¼³½ tks dj ds Hkqxrku dk nk;h gksrk ¼;fn bl vf/kfu;e ds v/khu NwV Lohdr` ugha dh xbZ gksrh½ c”krs Z dj fu/kkZj.k o’kZ ds fy, mldk okLrfod ;k vuqekfur vkorZ /kkjk 3 dh mi/kkjk ¼7½ eas fofufnZ’V djk/ks; ek=k ls de ugha gS( ;k ¼p½ tks fdlh dj fu/kkZj.k o’kZ ds nkSjku dkjckj izkjEHk djjrk gS vkSj “ks’k o’kZ ds fy, mldk vkSlr ekfld vuqekfur vkorZ ;k ftldk iwokZsDr vof/k ea s fdlh Hkh ekg ea s mldk okLrfod vkorZ /kkjk 3 dh mi/kkjk ¼7½ ds vuqlkj djk/ks; ek=k ds ckjgos a fgLls ¼1@12½ l s de ugha gS] og iath;u ds fy, nk;h gksxk % ijUrq ;g fd ,sls C;kSgkjh] tks dsoy ml eky] tks bl vf/kfu;e ds micU/kks a ds v/khu dj ls eqDr fd;s x;s gSa] ¼mudks NksM+dj ftudks l”krZ dj eqDr fd;k x;k gS½ ea s dkjckj djrs gSa] ds fy, bl vf/kfu;e ds v/khu iath;u izkIr djuk vko”;d ugha gkxs kA ¼3½ bl /kkjk ea s nh xbZ fdlh ckr ds gksrs gq, Hkh] fuEu C;kSgkjh] tks vU;Fkk dj ds Hkqxrku djus ds nk;h ugha gks ldrs gSa] bl vf/kfu;e ds v/khu iath;u izkIr djus ds fy, ml rkjh[k ls nk;h le>s tk;sxa s] tc C;kSgkjh izFke ckj& ¼d½ jkT; ds ckgj ls dkbs Z djk/ks; eky izkIr djrk gS( ¼[k½ Hkkjr ds jkT; {ks= ds vUnj eky vk;kr djrk gS ;k {ks= ds ckgj eky fu;kZr djrk gS( ;k ¼x½ dksbZ djk/ks; eky] fodz; ds vU;Fkk] jkT; ds ckgj izs’k.k djrk gSA ¼4½ bl /kkjk easa nh x;h fdlh ckr ds gksrs gq, Hkh] fuEu oxZ ds C;kSgkjh] muds fodz; /ku dk fopkj fd;s fcuk] vius dkjckj ds izkjEHk djus dh rkjh[k ls iath;u ds nk;h gksxa s%& ¼d½ izR;sd uSfefÙkd C;kSgkjh( ¼[k½ dUs nzh; fodz; vf/kfu;e] 1956 ds v/khu jkT; ds Hkhrj iathdr` izR;sd C;kSgkjh( ¼x½ jkT; ds ckgj jgus okyk] yfsdu jkT; ds Hkhrj dkjckj djus okyk izR;sd C;kSgkjh( ¼?k½ “kjkc] ch;j lfgr] dk izR;sd C;kSgkjh( ;k ---------------------------- ¼³½ izR;sd deh”ku ,tsUV] nyky] ifj”kks/kh vfHkdrkZ] uhykedrkZ ;k dksbZ vU; okf.kfT;d vfHkdrkZ pkgs og fdlh Hkh uke ls iqdkjk tk;] tks vius drkZ dh vksj ls eky dk dz;] fodz;] laHkj.k ;k forj.k djrk gSA ¼5½ Åij fufnZ’V micU/kks a ds vuqlkj iath;u izkIr djus ds fy, visf{kr izR;sd C;kSgkjh dj fu/kkZjd izkf/kdkjh ds le{k bl fufeÙk ,d vkosnu ,sls le; ds Hkhrj vkSj ,slh jhfr ds vuqlkj] tSlk fd fofgr fd;k tk;] izLrqr djsxk % ¿ijUrq ;g fd fofgr C;kSjks a ds fcuk iath;u izkFkZuk i= Lohdkj ugha fd;k tk;xs kAÀ1 ¼6½ izR;sd C;kSgkjh] tks bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ls Bhd iwoZorhZ rkjh[k dks mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ds micU/kks a ds v/khu %& ¼d½ iath;u izek.k&i= j[krk gks( ;k ¼[k½ vufUre iath;u izek.k&i= j[krk gks vkSj ftl ij bl vf/kfu;e dh /kkjk 3 dh mi/kkjk ¼4½ ;k mi/kkjk ¼5½ ykxw gksrh gS vkSj bl vf/kfu;e ds izkjEHk gks s dh rkjh[k rd] ftldk iath;u izek.k&i= dj fu/kkZjd izkf/kdkjh }kjk u rks fujLr fd;k x;k vkSj u ,sls C;kSgkjh }kjk dkjckj cUn dj fn;k x;k gS] og /kkjk 17 ds micU/kks a ds jgrs gq, bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ls bl vf/kfu;e ds v/khu ,d iathdr` C;kSgkjh le>k tk;xs k vkSj ;fn ,slk dksbZ C;kSgkjh bl vf/kfu;e ds v/khu iathdr` C;kSgkjh cus jgus dk bPNqd ugha gS rks og bl vf/kfu;e ds izkjEHk gksus ds 30 fnu ds Hkhrj bl vk”k; dk vkosnu dj fu/kkZjd izkf/kdkjh dks nsxkA ¼7½ izR;sd C;kSgkjh] tks bl vf/kfu;e ds izkjEHk gksus ds Bhd iwoZ mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ds micU/kks a ds v/khu ,d iathdr` C;kSgkjh jgk gS vkSj /kkjk 3 dh mi/kkjk ¼7½ ea s mfYyf[kr vkorZ lhek dks ns[krs gq, og bl vf/kfu;e ds v/khu iath;u ds fy, nk;h ugha gS] yfsdu ;fn og iath;u j[k s j[kkuk pkgrk gS rks ,slh vof/k ea s vkSj ,slh jhfr ds vuqlkj] tSlk fd fofgr fd;k tk;] viuk vkosnu izLrqr djus ij] mldks bl vf/kfu;e ds v/khu LoSfPNd iath;u Lohdr` fd;k tk ldrk gS vkSj bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ls mldks bl vf/kfu;e ds v/khu iathdr` fd;k tk ldrk gS vkSj bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ls mldks bl vf/kfue; ds v/khu iathdr` le>k tk;xs kA ¼8½ izR;sd C;kSgkjh] ftlus mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ds fdlh micU/k ds v/khu iathdr` izek.k i= gsrq bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ls iwoZ vkosnu fd;k Fkk vkSj ftldk izek.k&i= ml vf/kfu;e ds v/khu dj fu/kkZjd izkf/kdkjh ds le{k fuLrkj.k gsrq yfEcr Fkk rks ;fn ckn ea s ml vf/kfu;e ds v/khu iath;u izek.k&i= Lohdr` dj fn;k tkrk gS vkSj mlus bl vf/kfu;e ds izkjEHk gksus dh rkjh[k rd dkjckj cUn ugha fd;k gS] dks bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ls iathdr` C;kSgkjh le>k tk;xs kA ¼9½ dksbZ C;kSgkjh] tks mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ds fdlh micU/k ds vuqlkj iathdr` izek.k i= izkIr djus ds fy, nk;h Fkk vkSj bl vf/kfu;e ds izkjEHk gksus dh rkjh[k dks bl vf/kfu;e ds v/khu dj dk Hkqxrku djus ds fy, nk;h gS] yfsdu ,sls C;kSgkjh us mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ds fdlh micU/k ds v/khu iathdr` izek.k i= fn;s tkus ds fy, vkosnu ugha fd;k Fkk rks bl vf/kfu;e ds v/khu fdlh vU; nkf;Ro ij izfrdwy izHkko Mkys fcuk] ,slh vof/k es a vkSj ,slh jhfr ds vuqlkj] tSlk fd fofgr fd;k tk;] iath;u Lohdf`r gsrq iath;u vkosnu izLrqr djsxkA 1-mÙkjk[k.M vf/kfu;e la[;k 25 o’kZ 2010 dh /kkjk 2 }kjk c<+k;k x;kA ¼10½ dksbZ C;kSgkjh ;fn vU;Fkk /kkjk 3 dh mi/kkjk ¼4½ vkSj mi/kkjk ¼5½ ds micU/kks a ds vuqlkj dj ds Hkqxrku ds fy, nk;h ugha gS] rc rd iathdr` C;kSgkjh ugha le>k tk;xs k] tc rd fd og LoSfPNd iath;u izek.k&i= dh Lohdf`r gsrq vkosnu ,slh vof/k ea s vkSj ,slh jhfr ds vuqlkj] tSlk fd fofgr fd;k tk;] izLrqr u djsA LoSfPNd iath;u 16- ¼1½ dksbZ C;kSgkjh] tks %& ¼d½ fodz; gsrq fdlh djk/ks; eky dk fofuekZ.k djuk pkgrk gS( ;k ¼[k½ djk/ks; eky ds fodz; ;k dz; dk dkjckj djuk pkgrk gS( ;k ¼x½ eky ds fodz; o dz; dk dkjckj dj jgk gS] ysfdu vU;Fkk iath;u izkIr djus ds fy, nk;h ugha gS rks ;fn og ,slk pkgs] bl vf/kfu;e ds v/khu LoSfPNd iath;u dh Lohd`fr gsrq vkosnu fofgr jhfr ls izLrqr dj ldrk gS vkSj ,slk iath;u izek.k&i=] ;fn Lohdr` fd;k tkrk gS] vkosnu izLrqr fd;s tkus dh rkjh[k ls izHkkoh gksxkA ¼2½ dksbZ C;kSgkjh] ftldks bl /kkjk ds v/khu ;k /kkjk 15 dh mi/kkjk ¼7½ ds micU/kks a ds v/khu LoSfPNd iath;u izek.k&i= Lohdr` dj fn;k tkrk gS] bl vf/kfu;e ds v/khu dj ds Hkqxrku ds fy, nk;h gksxk] tc rd mudk iath;u izHkkoh jgrk gSA ¼3½ bl /kkjk ds v/khu fn;s x;s vkosnu ij fdlh C;kSgkjh dk iath;u] tc rd fd bl vf/kfu;e ds micU/kks a ds v/khu fujLr u dj fn;k x;k gks] cuk jgsxkA ¼4½ bl /kkjk ds v/khu fn;s x;s vkosnu ij iathdr` dksbZ C;kSgkjh mDRk mi/kkjk ¼3½ ds micU/kks a ds jgrs gq, ,sls iath;u dks fujLr djus gsrq vkosnu dj fu/kkZjd izkf/kdkjh dks] fofgr jhfr ls] izLrqr dj ldrk gS vkSj dj fu/kkZjd izkf/kdkjh] ;fn C;kSgkjh bl vf/kfu;e ds v/khu dj ds Hkqxrku djus ds fy, nk;h u gks] ,slk vkosnu fn;s tkus dh rkjh[k ;k fdlh vU; rkjh[k] tSlk fd og mfpr le>s] ls iath;u fujLr dj ldrk gSA ¼5½ bl /kkjk ds v/khu fn;s x;s vkosnu ij iathdr` fdlh C;kSgkjh dk vkorZ tc vkuqdzfed vxy s rhu o’kksa Z es a izR;sd o’kZ ea s djk/ks; ek=k ls de jgrk gS rks dj Hkqxrku djus dk mldk nkf;Ro lekIr gks tk;sxkA ¼6½ /kkjk 17] /kkjk 18 vkSj /kkjk 19 ds micU/k bl /kkjk ds v/khu Lohdr` gksus okys iath;u izek.k&i= ds lEcU/k es a ;Fkko”;d ifjorZu lfgr mlh izdkj ykxw gksaxs] tSlk fd /kkjk 15 ds v/khu iath;u ij ykxw gkrs s gSaA iath;u ds fy, 17- ¼1½ fdlh C;kSgkjh us mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa izfdz;k mikUrj.k vkns”k] 2002 ds micU/kks a ds v/khu iathd`r izek.k i= ds uohuhdj.k ds fy, visf{kr Qhl dk Hkqxrku ugha fd;k gS rks iath;u izek.k&i= bl vf/kfu;e ds izkjEHk gksus dh rkjh[k dks fof/k ekU; ugha le>k tk;sxk yfsdu ;fn ,slk C;kSgkjh ns; uohuhdj.k Qhl :0 100@& foyEc Qhl lfgr bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ls 30 fnu ds Hkhrj tek dj nsrk gS rks og uohuhdj.k Qhl tek djus dh rkjh[k ls iathdr` C;kSgkjh le>k tk;xs kA ¼2½ izR;sd C;kSgkjh] tks /kkjk 15 ;k 16 ds v/khu iathdr` fd;s tkus ds fy, visf{kr gS] iath;u gsrq vkosnu ,sls izk:Ik ea s ,slh Qhl lfgr] ,slh vof/k ea s vkSj jhfr ds vuqlkj] tSlk fd fofgr fd;k tk;] izLrqr djsxkA ¼3½ dj fu/kkZjd izkf/kdkjh] ,slh tk¡p ds Ik”pkr~] tks og vko”;d le>s vkSj /kkjk 20 ds micU/kks a vkSj ,slh vU; “krksa Z ds v/khu] tks bl fufeÙk fofgr dh tk;]a vkosnu Lohdkj dj ldrk gS vkSj C;kSgkjh dks iathdr` dj ldrk gS vkSj fofgr izk:Ik ea s iath;u izek.k&i= tkjh dj ldrk gS % --------------------------------------------------------------------------------------- ijUrq ;g fd ;fn iath;u Lohdkj djus gsrq C;kSgkjh ls dksbZ izfrHkwfr ekaxh tkrh gS rks iath;u] C;kSgkjh }kjk ,slh izfrHkwfr dj fu/kkZjd izkf/kdkjh ds lUrks’kkuqlkj tek djus d s Ik”pkr~ Lohdr` fd;k tk;xs kA ¼4½ bl vf/kfu;e vkSj blds v/khu cuk;s x;s fu;eks a ds micU/kks a ds s v/khu jgrs gq, iath;u ml rkjh[k ls izHkkoh gksxk] tc C;kSgkjh iath;u ds fy, nk;h gks tkrk gS] ;fn og fofgr vof/k ds Hkhrj iath;u ds fy, vkosnu djrk gS vkSj fdlh vU; fLFkfr ea]s ml fnu ls tc og iath;u ds fy, vkosnu djrk gSA ¼5½ fdlh C;kSgkjh dks Lohdkj fd;k x;k iath;u izek.k&i= dkjckj cUn fd;s tkus rd izHkkoh jgsxk] tc rd fd iath;u izek.k&i= blls iwoZ fdlh le; Hkh bl vf/kfu;e dh /kkjk 18 ds micU/kks a ds v/khu fujLr u dj fn;k x;k gksA ¼6½ ¿/kkjk 15 dh mi/kkjk ¼5½ ds micU/kks a ds v/;/khu]À1 ;fn iath;u ds fy, vkosnu v”kq) ,oa viw.kZ gS ;k O;ofLFkr :Ik ea s ugha gS ;k Qhl ;k vFknZ .M dk Hkqxrku ugha fd;k x;k gS ;k ek¡xh x;h izfrHkwfr tek ugha dh x;h gS ;k dj fu/kkZjd izkf/kdkjh }kjk fdlh vU; Ik;kZIr dkj.kks a dks vfHkfyf[kr djus ij og vkosnudrkZ dks lquokbZ dk ;qfDr;qDr volj nsus ds Ik”pkr~ vkosnu ,d fyf[kr vkns”k }kjk fujLr dj ldrk gSA ¼7½ ¼d½ ;fn dksbZ C;kSgkjh] ftldks iath;u izek.k&i= Lohdkj dj fn;k x;k gS %& ¼,d½ bl vf/kfu;e ds v/khu fooj.kh fofgr vof/k ea s nkf[ky djus ea s vlQy jgrk gS( ¼nks½ fooj.kh ea s tkurs gq, viw.kZ ;k v”kq) fof”kf’V;k¡ nsrk gS( ;k ¼rhu½ bl vf/kfu;e ds micU/kks a ds v/khu ns; dksbZ dj ¿vFkZn.M ;k C;kt rFkk foyEc “kqYd] ;fn dksbZ gks] lfgrÀ2 fofgr vof/k ea s tek djus ea s vlQy jgrk gS rks ,sls C;kSgkjh dk iath;u izek.k&i= dj fu/kkZj.k izkf/kdkjh }kjk ,sls C;kSgkjh dks lquokbZ dk volj nsus ds Ik”pkr~ fuyfEcr fd;k tk ldrk gS( ¼[k½ tgk¡ /kkjk 18 ds v/khu iath;u dks fujLr djus ds fy, dksbZ dk;oZ kgh dj fu/kkZjd izkf/kdkjh ds le{k fuLrkj.k gsrq yfEcr gS] ,sls C;kSgkjh dk iath;u dk izek.k i= mldks lquokbZ dk volj nsus ds Ik”pkr~ ml vof/k ds fy, tc rd fd fujLr djus dh dk;oZ kgh yfEcr gS] fuyfEcr fd;k tk ldrk gS % ¿ijUrq ;g fd mDr [k.M ¼d½ ds v/khu fdlh C;kSgkjh dk iath;u çek.ki= fuyfEcr ugha fd;k tk;sxk ;fn mlus uksfVl es a fofgr le; ds Hkhrj fooj.kh vFkok foojf.k;k¡ nkf[ky dj nh gS rFkk ns; dj dh /kujkf”k] C;kt vkSj foyEc “kqYd] ;fn dksbZ gks] dks tek dj fn;k gSAÀ3 ¼8½ fuyEcu dh rkjh[k ls 45 fnu ds Hkhrj leLr dj ¿foyEc “kqYd] vFkZn.M ;k C;kt] ;fn dksbZ gks] lfgrÀ4 dk Hkqxrku djus dk lk{; izLrqr djus vkSj leLr vfr”kks/; fooj.kh dks izLrqr djus ij] C;kSgkjh ds vkosnu nsus ij mi/kkjk ¼7½ ds [k.M ¼d½ ds v/khu iath;u ds izek.k&i= dk fuyEcu okil y s fy;k tk;sxk vkSj iath;u izek.k&i= cgky dj fn;k tk;xs kA ¼9½ ;fn dksbZ C;kSgkjh] ftldk iath;u dk izek.k&i= mi/kkjk ¼7½ ds [k.M ¼d½ ds v/khu fuyfEcr dj fn;k x;k gS] mi/kkjk ¼8½ ds micU/kks a ds vuqikyu djus ea s vlQy jgrk gS rks dj fu/kkZjd izkf/kdkjh mldks lquokbZ dk volj nsus ds Ik”pkr~ ,sls C;kSgkjh dk iath;u dk izek.k&i= fujLr dj ldrk gSA 1- mÙkjk[k.M vf/kfu;e la[;k 25 o’kZ 2010 dh /kkjk 3¼d½ }kjk c<+k;k x;kA 2- mi;qZDr dh /kkjk 3 ¼[k½ }kjk izfrLFkkfirA 3- mÙkjk[k.M vf/kfu;e la[;k 25 o’kZ 2010 dh /kkjk 3¼x½ }kjk izfrLFkkfirA 4- mi;qZDr dh /kkjk 2 ¼?k½ }kjk izfrLFkkfirA ¼10½ mi/kkjk ¼7½ ds [k.M ¼[k½ ds v/khu iath;u ds izek.k&i= dk fuyEcu] mlds fuyEcu ds rkjh[k ls Hkwry{kh :Ik ls okil y s fy;k tk;sxk] ;fn iath;u ds izek.k&i= dk fujLrhdj.k ugha fd;k tkrk gSA ¼11½ ;fn dksbZ C;kSgkjh] ftl ij /kkjk 15 ds micU/k ykxw gkrs s gSa& ¼d½ vius dkjckj ;k mlds fdlh va”k dk varj.k fodz;] iV~Vs] btktr] ykblals ] HkkM+k ;k fdlh vU; jhfr] tSlh Hkh gS] }kjk djrk gS ;k vU;Fkk vius dkjckj ;k mlds fdlh va”k dk vU;Fkk O;;u djrk gS( ¼[k½ fdlh dkjckj dks] pkgs d;z dj ds ;k vU;Fkk] izkIr djrk gS( ¼x½ vius dkjckj ds LokfeRo ;k xBu ea s dksbZ vU; ifjorZu djrk gS ;k ,slk muds laKku ea s vkrk gS( ¼?k½ viuk dkjckj cUn djrk gS ;k vius dkjckj dk LFkku ;k HkkaMkxkj dks cnyrk gS ;k u;k dkjckj dk LFkku ;k HkkaMkxkj [kksyrk gS( ¼³½ vius dkjckj ds uke] “kSyh ;k izd`fr ea s ifjorZu djrk gS vFkok ,sls eky] ftlea s og dkjckj djrk gS] ds oxZ ;k fooj.k] tSlk fd mlds iath;u izek.k&i= ea s fofufnZ’V fd;k x;k gS] ea s dksbZ ifjorZu djrk gS( ¼p½ vius dkjckj ds lEcU/k ea s fdlh Hkkxhnkjh ;k vU; lxa e ea s “kkfey gkrs k gS( ¼N½ dksbZ u;k dkjckj izkjEHk djrk gS ;k fdlh vU; O;fDr ds lkFk i`Fkd&i`Fkd ;k la;qDr :Ik ls fdlh dkjckj ea s lfEefyr gksrk gS( ¼t½ fdlh ifjfu;e ds v/khu fuxfer dEiuh ;k dEiuh vf/kfu;e ds v/khu iathdr` dksbZ dEiuh ;k izkbosV dEiuh vius funs”kd cksMZ ds xBu ea s dksbZ ifjorZu djrh gS( ;k ¿¼tt½ iath;u vkosnu i= es a ?kksf’kr cSad [kkrs ;k [kkrks a ds vfrfjDr ;fn fdlh vU; cSad [kkrs ;k [kkrks a ds ek/;e ls dkjksckjh laO;ogkj izkjEHk fd;k tkrk gS ;k cSad [kkrk can fd;k tkrk gS( ;kÀ1 ¼>½ /kkjk 15 ;k /kkjk 16 ds v/khu iath;u izek.k&i= dh Lohdf`r ds fy, fn;s x;s vkosnu ea s nh x;h fof”kf’V;ks a ea s dksbZ ifjorZu djrk gS rks mijksDr ?kVukvks a ea s ls fdlh ds Hkh ?kfVr gksus ds 30 fnu ds Hkhrj dj fu/kkZjd izkf/kdkjh dks ,slh jhfr ds vuqlkj] tSlk fd fofgr fd;k tk;] lwfpr djsxkA ¼12½ tgk¡ fdlh C;kSgkjh dk iath;u gsrq fn;k x;k vkosnu bl vf/kfu;e ds micU/kks a ds v/khu vLohdkj dj fn;k tkrk gS vkSj iath;u gsrq vkosnu ij fofu”p; yfEcr jgrs gq,] C;kSgkjh us dzsrkvks a ls dj olwy fd;k gS rks og olwy fd;s x;s dj dks bl vf/kfu;e ds micU/kks a ds vuqlkj jktdh; dksp es a tek djus ds fy, nk;h gksxk vkSj dzsrk buiqV VSDl ds ykHk dk gdnkj gksxk] ekuks fd C;kSgkjh bl iz;kstu gsrq] iath;u gsrq vkosnu izLrqr djus dh rkjh[k ls vkjEHk gksus vkSj bl izdkj ds vLohd`r vkns”k dh C;kSgkjh ij rkehyh dh rkjh[k rd dh vof/k ea s ,d iathdr` C;kSgkjh FkkA -------------------------------------------------------------------------- 1& mRrjk[k.M vf/kfu;e la[;k 02 o’kZ 2016 dh /kkjk 2 }kjk var%LFkkfirA iath;u dk 18- ¼1½ fdlh C;kSgkjh dk /kkjk 15 ;k /kkjk 16 ds v/khu Lohdr` iath;u dk izek.k&i= dj fujLrhdj.k fu/kkZjd izkf/kdkjh }kjk C;kSgkjh ds vkosnu ij ;k Loizsj.kk ls fujLr fd;k tk ldrk gS] ;fn dj fu/kkZjd izkf/kdkjh dk lek/kku gks tk; fd%& ¼d½ dksbZ dkjckj] ftlds fy, bl vf/kfu;e ds v/khu fdlh C;kSgkjh dks iath;u izek.k&i= fn;k x;k gS] cUn dj fn;k x;k gS( ¼[k½ fdlh C;kSgkjh }kjk dkjckj ds vUrj.k ds ekey s eas tgk¡ varfjrh ds ikl bl vf/kfu;e ds v/khu igy s ls iath;u gS( ¼x½ dksbZ fuxfer fudk; cUn dj fn;k tkrk gS ;k og vU;Fkk vfLRkRoghu gks tkrk gS( ¼?k½ fdlh lkaifrÙkd ¼izksijkbVjf”ki½ dkjckj ds Lokeh dh e`R;q gks tkrh gS vkSj dkjckj pykus d s fy, dksbZ mÙkjkf/kdkjh ugha jg tkrk gS( ¼³½ fdlh QeZ ;k O;fDr;ks a ds laex ds ekey s ea s ;fn mldk fo?kVu gks tkrk gS( ¼p½ dksbZ C;kSgkjh] bl vf/kfu;e ds v/khu dj dk Hkqxrku djus ds fy, nkf;Rok/khu ugha jg x;k gS ;k iathdj.k ds v/;/khu ugha jg x;k gS( ¼N½ dksbZ C;kSgkjh] bl vf/kfu;e ds v/khu ns; dksbZ dj ¼dksbZ vFknZ .M ;k C;kt lfgr½ ns; rkjh[k ls rhu ekg dh vof/k ds Hkhrj Hkqxkru djus ea s vlQy jgk gS( ¼t½ dksbZ C;kSgkjh] eky ds fodz; ds lUnHkZ es a fdlh O;fDr dks fodz; chtd tkjh djds] ,sls chtd dks tkucw> dj viuh y[s kk iqLrdks a ea s y[s kkadu djus ea s vlQy jgk gS( ¼>½ dksbZ C;kSgkjh] fdlh ?kks’k.kk&i=] ftldks og tkurk gS ;k fo”okl djus dk dkj.k gS fd og >wBk gS] dks j[krk gS ;k Lohdkj djrk gS ;k izLrqr djrk gS ;k izLrqr djokrk gS( ¼¥½ dksbZ C;kSgkjh] ftlls /kkjk 20 ds micU/kks a ds v/khu izfrHkwfr fn;k tkuk visf{kr gS yfsdu ,slh izfrHkwfr nsus ea s vlQy jgk gS( ¼V½ dksbZ C;kSgkjh] ftldks iath;u izek.k&i= Lohdr` fd;k x;k Fkk] us bldk nq:Ik;ksx fd;k gS( ¼B½ dksbZ C;kSgkjh] ftldks iath;u izek.k&i= Lohdr` fd;k x;k Fkk] us vius uke ls fdlh vU; O;fDr dks dkjcj dks tkjh j[kus dh vuqefr nh gS( ¼M½ fdlh C;kSgkjh }kjk izkIr fd;s bl vf/kfu;e ds v/khu fofgr dksbZ ?kks’k.kk dk izi= ;k izek.k&i= dks fdlh vU; O;fDr ;k C;kSgkjh dks fof/kiw.kZ iz;kstu ds flok; varj.k fd;k x;k gS( ¼<½ dksbZ C;kSgkjh Hkwy l s iathdr` fd;k x;k gS( ;k ¼.k½ dksbZ ,slk vU; dkj.k gS] ftlds fy, dj fu/kkZjd izkf/kdkjh dh jk; ea s ,slh dk;oZ kgh djuk visf{kr gS rks dj fu/kkZjd izkf/kdkjh mu dkj.kks a dks vfHkfyf[kr djds vkSj C;kSgkjh dks lquokbZ dk volj nsus ds Ik”pkr~ fdlh Hkh le; fdlh C;kSgkjh }kjk /kkfjr iath;u dk izek.k&i= ,slh rkjh[k ls] tks bl fufeÙk dj fu/kkZjd izkf/kdkjh fofufnZ’V djs]a fujLr dj ldrk gSA --------------------------------------- ¼2½ Åij mi/kkjk ¼1½ ea s nh x;h fdlh ckr ds gksrs gq, Hkh] dj fu/kkZjd izkf/kdkjh] dfe”uj ;k bl iz;kstu gsrq mlds }kjk izkf/kdr` fdlh vf/kdkjh dh vuqefr ls] ,sls C;kSgkjh] ftlus iath;u fujLr fd;s tkus ds fy, vkosnu ugha fd;k gS] dk iath;u fujLr dj ldrk gS] ;fn mldk lek/kku gks tkrk gS fd ,slk O;fDr /kkjk 15 ;k /kkjk 16 ds v/khu iath;u ;k LoSfPNd iath;u dk gdnkj ugha gAS ¼3½ dj fu/kkZjd izkf/kdkjh }kjk LOkizsj.kk ls iath;u izek.k&i= fujLr ugha fd;k tk;xs k vkSj iath;u izek.k&i= fujLr djus gsrq C;kSgkjh dk vkosnu C;kSgkjh dks lquokbZ dk ;qfDr;qDr volj fn;s fcuk fujLr ugha fd;k tk;xs kA ¼4½ iath;u fujLrhdj.k dj fu/kkZjd izkf/kdkjh ds fujLrhdj.k ds vkns”k dh rkjh[k ls izHkkoh gksxk] tc rd fd og dj fu/kkZjd izkf/kdkjh }kjk vknsf”kr fdlh vU; rkjh[k ls izHkkoh u gksA ¼5½ izR;sd O;fDr] ftldk iath;u bl /kkjk ds v/khu fujLr gksrk gS] fujLrhdj.k dh rkjh[k dks LVkWd ds :Ik ea s ;k iw¡thxr eky ds :Ik ea s /kkfjr izR;sd djk/ks; eky ds lEcU/k ea s %& ¼d½ ml eky ds lEcU/k ea s ns; dj ;fn eky dh fcdzh ml rkjh[k es a mfpr cktkj dher ij dh xbZ gksrh( ;k ¼[k½ ,sls eky ds lEcU/k ea s iwoZ ea s nkokd`r dqy buiqV VSDl dk ykHk] tks Hkh vf/kd gks] ds lerqY; /kujkf”k dk Hkqxrku djsxkA ¼6½ ;fn bl /kkjk ds v/khu ikfjr fujLrhdj.k dk dksbZ vkns”k] vihy ;k bl vf/kfu;e ds v/khu vU; dk;Zokgh ds ifj.kke Lo:Ik lekIr dj fn;k tkrk gS rks C;kSgkjh dk iath;u dk izek.k&i=] /kkjk 15 o /kkjk 16 ds micU/kks a ds v/khu jgrs gq,] cgky dj fn;k tk;xs k vkSj og dj dk Hkqxrku djus ds fy, ml izdkj nk;h gksxk ekuks fd mldk iath;u dk izek.k&i= dHkh Hkh fujLr ugha fd;k x;k Fkk % ijUrq ;g fd ;fn C;kSgkjh us viuh vihy ds fuLrkj.k ;k bl izdkj dh vU; dk;oZ kgh ds yfEcr djrs gq, dzsrkvks a ls dksbZ dj olwy fd;k gS rks og olwy fd;s x;s dj dks bl vf/kfu;e ds micU/kks a ds vuqlkj jktdh; dks’k eas tek djus ds fy, nk;h gksxkA ¼7½ izR;sd C;kSgkjh] tks vius iath;u dks fujLr fd;s tkus ds fy, vkosnu djrk gS] vius vkosnu ds lkFk mldks fn;s x;s iath;u dk izek.k&i= vH;fiZr djsxk vkSj izR;sd C;kSgkjh] ftldk iath;u] mlds vkosnu ds vU;Fkk] fujLr fd;k tkrk gS] og viuk iath;u dk izek.k&i= fujLrhdj.k ds vkns”k dh lalwpuk dh rkjh[k ds 15 fnu ds Hkhrj vH;fiZr djsxk % ijUrq ;g fd ,slk C;kSgkjh iath;u izek.k&i= ds fujLrhdj.k ds vkosnu ds lkFk ;k tSlh Hkh n”kk gks] fujLrhdj.k vkns”k dh lalwpuk dh rkjh[k ds 15 fnu ds vUnj] bl vf/kfu;e ;k dsUnzh; fodz; vf/kfu;e] 1956 ds v/khu izkIr vkSj mi;ksx fd;s x;s leLr ?kks’k.kk&i= ;k izek.k&i= dk fooj.k] ;fn iwoZ ea s igys gh tek u fd;k x;k gS] izLrqr djsxk vkSj fcuk mi;ksx fd;s x;s ?kks’k.kk&i= vkSj izzek.k&i= ds vo”ks’k izi= vH;fiZr djsxkA ¼8½ fdlh O;fDr }kjk tcfd og ,d iathdr` O;fDr gS] fdlh ckr ds djus vFkok djus ls pwd tkus ds lEcU/k ea s bl vf/kfu;e ds v/khu mldh ck/;rk,a vkSj nkf;Ro ¼/kkjk 23 }kjk visfs{kr dj ds Hkqxrku vkSj fooj.kh nkf[ky djus lfgr½ iath;u izek.k&i= ds fujLr gks tkus ls izHkkfor ugha gkasxs % ijUrq ;g fd C;kSgkjh ds vkosnu ij vFkok vU;Fkk iath;u ds fujLrhdj.k ds ckotwn] C;kSgkjh }kjk fdlh dj vof/k ds fy, ns; dj ¼vFknZ .M vkSj C;kt lfgr½ dk Hkqxrku djus ds nkf;Ro dks izHkkfor ugha djsxk] pkgs ,slk dj ¼fdlh vFknZ .M vkSj C;kt lfgr½ dk fu/kkZj.k fujLrhdj.k dh rkjh[k ls iwoZ fd;k x;k gks fdUrq Hkqxrku ds fy, cdk;k jg x;k gks ;k mlds ckn fu/kkZfjr fd;k tk;A ------------------ iath;u izek.k&i= 19- ¼1½ dj fu/kkZjd izkf/kdkjh] bl vf/kfu;e ds v/khu izLrqr vFkok vU;Fkk izkIr fdlh lwpuk dk la”kks/ku ij fopkj djds vkSj ,slh iwNrkN] ftls og mfpr le>s] djds] fdlh iath;u izek.k&i= dks] le;≤ ij] la”kksf/kr dj ldrk gS vkSj iath;u izek.k&i= dk ,slk la”kks/ku fuEu izdkj izHkkoh gksxk %& ¼d½ uke] LokfeRo ;k dkjckj ds LFkku ea s ifjorZu ;k ,d u;k dkjckj dk LFkku [kksyus ds ekey s ea]s ?kVuk] ftlds dkj.k la”kks/ku fd;s tkus ds fy, vko”;drk gqbZ gks] dh rkjh[k ls] pkgs ml fufeÙk lwpuk /kkjk 17 dh mi/kkjk ¼11½ eas fofgr le; ds Hkhrj nh xbZ gks vFkok ugha( ¼[k½ iath;u izek.k&i= ea s fdlh eky ds o.kZu es a dksbZ ifjo/kZu ;k ifjorZu ds ekeys a ea s ?kVuk] ftlds dkj.k la”kks/ku fd;s tkus dh vko”;drk gqbZ gS] dh rkjh[k ls] ;fn ml fufeÙk lwpuk /kkjk 17 dh mi/kkjk ¼11½ eas fofgr le; ds Hkhrj nh xbZ gS vkSj vU; fdlh ekey s ea s ,slh ifjo/kZu ;k ifjorZu ds fy, izkFkZuk dj fu/kkZjd izkf/kdkjh }kjk izkIr gksus dh rkjh[k ls % ¼x½ fdlh eky ;k eky ds oxZ dks gVkus dh n”kk ea]s gVkus d s vkns”k dh rkjh[k ls( ijUrq ;g fd tgk¡ fdlh dkjckj ds LokfeRo ea s ifjorZu ds ifj.kke Lo:Ik fdlh C;kSgkjh }kjk dj ds Hkqxrku djus dk nkf;Ro lekIr gks tkrk gS] iath;u izek.k&i= dk la”kks/ku ml rkjh[k] ftldks /kkjk 17 dh mi/kkjk ¼11½ ds vUrxZr ,sls ifjorZu dh lwpuk nh x;h gS] ls izHkkoh gksxk % ijUrq ;g vkSj fd dj fu/kkZjd izkf/kdkjh] fdlh iath;u ds vkosnu dks Loizsj.kk ls la”kks/ku djus ls iwoZ ,sls la”kks/ku ls izHkkfor gksus okys C;kSgkjh dks lquokbZ dk volj nsxkA ¼2½ tgk¡ dksbZ iathdr` C;kSgkjh %& ¼d½ vius dkjckj ds uke es a ifjorZu djrk gS( ¼[k½ ,d QeZ gS vkSj QeZ ds xBu ea]s mldks fo?kVu fd;s fcuk] ifjorZu gksrk gS( ¼x½ ,d U;kl gS vkSj blds U;kfl;ks a ea s dksbZ ifjorZu gksrk gS( ¼?k½ fdlh izfrikY; dk laj{kd g S vkSj laj{krk ea s dksbZ ifjorZu gksrk gS( ;k ¼³½ ,d ^^la;qDr fgUnw dqVqEc**gS vkSj ,sls dqVqEc dk dkjckj ,d Hkkxhnkjh dkjckj] ftlea s lHkh ;k dksbZ lgnkf;d blds Hkkxhnkj gks]a ea s ifjofrZr gks tkrk gS rc mijksDr ifjfLFkfr ds fdlh dkj.k ek= ls] ,sls C;kSgkjh ;k ,slh QeZ ds fy, u;s iath;u izek.k&i= ds fy, vkosnu djuk vko”;d ugha gksxk vkSj bl /kkjk ds v/khu visf{kr jhfr ls lwpuk izsf’kr fd;s tkus ij] iath;u izek.k&i= la”kksf/kr dj fn;k tk;xs kA ¼3½ bl /kkjk ds v/khu iath;u izek.k&i= dk dksbZ la”kks/ku bl vf/kfu;e ds v/khu fdlh dj ds nkf;Ro ;k fdlh vijk/k ds fy, vf/kjksi.kh; vFknZ .M ds mlds fdlh nkf;Ro ij dksbZ izfrdwy izHkko Mkys fcuk] gksxkA jktLo ds fgr ea s 20- ¼1½ dj fu/kkZjd izkf/kdkjh dk %& izfrHkwfr ¼d½ bl vf/kfu;e ds v/khu ns; ;k Hkqxrku ;ksX; fdlh dj] vFkZn.M ;k vU; /kujkf”k dh leqfpr olwyh ds fy,( ¼[k½ bl vf/kfu;e ;k mlds v/khu cuk; s x;s fu;eksa ds v/khu fofgr izi=ks a dh leqfpr vfHkj{kk ;k iz;ksx ds fy,( ;k --------------------------- ¼x½ iath;u izek.k&i= Lohdr` ;k tSlh Hkh fLFkfr gks] mldks izHkkoh cus jgus ds fy, ,d “krZ ds :Ik ea]s tgk¡ ,slk djuk vko”;d izrhr gks] ogk¡ og fyf[kr vkns”k }kjk vkSj mu dkj.kks a ls tks mlea s vfHkfyf[kr fd;s tk;asxs] iath;u izek.k&i= dh Lohdf`r ;k tSlh Hkh fLFkfr gks] fdlh le; tc ,slk izek.k&i= izo`Ùk gks] funs”Z k ns ldrk gS fd C;kSgkjh ;k lEcfU/kr O;fDr fofgr jhfr ls vkSj fofufnZ’V le; ds Hkhrj] ,slh izfrHkwfr ;k ;fn C;kSgkjh ;k lEcfU/kr O;fDr us ,slh izfrHkwfr igy s gh ns nh gS rks fdlh izdkj dh ,slh vfrfjDr izfrHkwfr nsxk] tSlh mi;qZDr lHkh ;k fdUgha iz;kstuks a ds fy, fofufnZ’V dh tk;A ¼2½ dj fu/kkZjd izkf/kdkjh ,d fyf[kr vkns”k }kjk vkSj mu leqfpr dkj.kksa ls] tks mlea s vfHkfyf[kr fd;s tk;asxs] fdlh O;fDr ¼,d iathdr` C;kSgkjh ds vU;Fkk½ tks mRrjk[k.M jkT; ds Hkhrj eky dh dksbZ [kis vk;kr djrk gS] ls ;g lqfuf”pr djus ds fy, fd dksbZ dj vioapu ugha gks] ;qfDr;qDr izfrHkwfr dh ek¡x dj ldrk gSA ¼3½ dj fu/kkZjd izkf/kdkjh }kjk fdlh C;kSgkjh ;k lEcfU/kr O;fDr ls bl /kkjk ds v/khu dksbZ izfrHkwfr ;k vfrfjDr izfrHkwfr nsus dh rc rd mis{kk ugha dh tk;sxh] tc rd fd mls lquokbZ dk volj ugha fn;k x;k gksA ¼4½ ,slh izfrHkwfr ;k vfrfjDr izfrHkwfr] ftldh fdlh C;kSgkjh ;k lEcfU/kr O;fDr ls nsus dh vis{kk dh tk;xs h] dh /kujkf”k %& ¼d½ ,sls C;kSgkjh] tks /kkjk 3 ds micU/kks a ds v/khu dj dk Hkqxrku djus dk nk;h gS] ftlus /kkjk 15 ;k /kkjk 16 ds v/khu iath;u izek.k&i= fn;s tkus ds fy, vkosnu fd;k gS] ds ekey s ea s og /kujkf”k gksxh] tks bl vf/kfu;e ds v/khu C;kSgkjh dj ds Hkqxrku ds fy, nk;h gS ;k gks tk;xs k] ftldks dj fu/kkZjd izkf/kdkjh] ,sls C;kSgkjh ds dkjckj dh izd`fr o vkdkj ij fopkj djrs gq, vo/kkfjr djsxk( ¼[k½ fdlh vU; ekeyss ea s C;kSgkjh ;k lEcfU/kr O;fDr ds ml dj fu/kkZj.k o’kZ] ftlea s izfrHkwfr nsus dh vis{kk dh xbZ gS] ds fy, vkorZ ij dj fu/kkZjd izkf/kdkjh ds izakDdyu ds vuqlkj ns;s dj ls vf/kd ugha gksxkA ¼5½ bl /kkjk ea s nh xbZ fdlh ckr ds gksrs gq, Hkh ljdkj }kjk bl fufeÙk vf/klfwpr eky ds lEcU/k eas dfe”uj ,d fyf[kr lkekU; vkns”k }kjk ;g funs”Z k ns ldrk gS fd fdlh ,sls C;kSgkjh ;k O;fDr ls] ftls bl vf/kfu;e ds v/khu fofgr fdlh izi= dh vis{kk gks] mruh /kujkf”k dh udn izfrHkwfr] tks ,sls vkns”k ea s fofufnZ’V dh tk;] nsus dh vis{kk dh tk;xs hA ¼6½ ;fn izfrHkwfr&i= ,d iathdr` C;kSgkjh }kjk fu’ikfnr fd;k x;k gS vkSj ,sls iathdr` C;kSgkjh dk iath;u izek.k&i= ;k rks fujLr dj fn;k x;k gS ;k muds }kjk viuk dkjckj cUn dj fn;k x;k gS rks C;kSgkjh ,slh ubZ izfrHkwfr nsxk] tSlk fd funsf”kr fd;k tk; ;k ,slh jhfr ls tlS h fd mi/kkjk ¼7½ ea s mfYyf[kr gSA ¼7½ ;fn fdlh C;kSgkjh ;k lEcfU/kr O;fDr }kjk bl /kkjk ds v/khu nh x;h izfrHkwfr cU/k&i= ds :Ik ea s gks vkSj fdlh izfrHkw dh e`R;q gks tk; ;k og fnokfy;k gks tk; rks C;kSgkjh ;k lEc) O;fDr mi;qZDr fdlh ?kVuk ds gksus ds 30 fnu ds Hkhrj mldh lwpuk dj fu/kkZjd izkf/kdkjh dks nsxk vkSj ,slh ?kVuk gksus ds 60 fnu ds Hkhrj cU/k&i= dh /kujkf”k ds fy, u;k cU/k&i= nsxk vFkok fofgr jhfr ls dj fu/kkZjd izkf/kdkjh ds larks’kkuqlkj cU/k&i= dh /kujkf”k dh vU; izfrHkwfr nsxkA -------------------------- ¼8½ dj fu/kkZjd izkf/kdkjh fyf[kr vkns”k }kjk blea s leqfpr dkj.kks a dks vfHkfyf[kr djds] fdlh C;kSgkjh ;k fdlh lEcfU/kr O;fDr }kjk nh x;h izfrHkwfr] ftlea s vfrfjDr izfrHkwfr Hkh lfEefyr gS] lEiw.kZ vFkok mlds fdlh Hkkx dks& ¼d½ dj ;k fdlh vU; ns; /kujkf”k dh olwyh( ¼[k½ tSlk fd Åij mi/kkjk ¼1½ ea s fufnZ’V fd;k x;k gS] izi=ks a dk mfpr mi;ksx u djus ;k dksjs ;k mi;ksx ea s u yk;s x;s izi=ks a dks lqjf{kr vfHkj{kk ea s mis{kk ;k O;frdze ds dkj.k jkT; ljdkj dks gbq Z fdlh vkfFkZd gkfu dh olwyh( ;k ¼x½ fodz; ds >wBs chtdks a ds tkjh djus ds QyLo:Ik gqbZ jktLo dh gkfu dh olwyh] gsrq tCr dj ldrk gS % ijUrq ;g fd C;kSgkjh ;k lEcfU/kr O;fDr dks lquokbZ dk volj fn;s fcuk bl mi/kkjk ds v/khu dksbZ vkns”k ikfjr ugha fd;k tk;xs kA ¼9½ dj fu/kkZjd izkf/kdkjh] fdlh ,sls C;kSgkjh ;k lEcfU/kr O;fDr dks %& ¼d½ iath;u izek.k&i= Lohdr` djus ls budkj dj ldrk gS( ¼[k½ igy s ls tkjh fd;k x;k ,slk izek.k&i= fuyfEcr dj ldrk gS( ;k ¼x½ tSlk fd mi/kkjk ¼1½ ea s fofufnZ’V fd;k x;k gs] fdlh Hkh izi= dks tkjh djus ls budkj dj ldrk gS] tc rd fd C;kSgkjh ;k lEcfU/kr O;fDr izfrHkwfr ;k tSlh Hkh n”kk gks] vfrfjDr izfrHkwfr nsus lEcU/kh vkns”k dk vuqikyu ugha djrk gS % ijUrq ;g fd bl mi/kkjk ds v/khu dksbZ vkns”k lEcfU/kr C;kSgkjh ;k O;fDRk dks lquokbZ dk ;qfDr;qDr volj fn;s fcuk ikfjr ugha fd;k tk;xs kA ¼10½ tgk¡ fdlh C;kSgkjh ;k lEcfU/kr O;fDr }kjk nh xbZ izfrHkwfr iw.kZr% ;k Hkkxr% tCr dj yh tkrh gS ;k vi;kZIr gS] ogk¡ visf{kr jde dh] ;Fkk fLFkfr] ubZ ;k vfrfjDr izfrHkwfr nsdj deh dh iwfrZ ,slh jhfr ds vuqlkj vkSj ,slh vof/k ds Hkhrj] tSlk fd vkns”k ea s fofufnZ’V fd;k x;k gS] djsxkA ¼11½ fdlh C;kSgkjh ;k lEcfU/kr O;fDr] ftlus vis{kkuqlkj izfrHkwfr nh gS] ds vkosnu nsus ij] dj fu/kkZjd izkf/kdkjh izfrHkwfr dh dksbZ /kujkf”k ;k blds Hkkx dks fofgr jhfr }kjk okil dj ldrk gS ;fn ,slh izfrHkwfr ml iz;kstu ds fy,] ftlds fy, nh xbZ Fkh] visf{kr ugha gSA ¿¼12½ fdlh ,sls C;kSgkjh ls] tks /kkjk 4 ds v/khu dj ls NwV izkIr eky dk dkjckj djrk gS vkSj bl vf/kfu;e ds v/khu ;k dsUnzh; fcdzh dj vf/kfu;e] 1956 ds v/khu fofgr fdUgha izi=ks a dk mi;ksx u djrk gks] bl /kkjk ds v/khu izfrHkwfr nsus dh vis{kk ugha dh tk;xs hAÀ1 ¼13½ bl /kkjk ds v/khu ikfjr fdlh vkns”k ds fo:) /kkjk 51 ds v/khu ,slh jhfr ds vuqlkj vkSj ,sls le; ds Hkhrj] tSlk fd fofgr fd;k tk;] vihy dh tk ldrh gSA ¼14½ dksbZ C;kSgkjh ;k O;fFkr O;fDr] tks vihy izkf/kdkjh ds vkns”k ls {kqC/k gks] ,sls le; ds Hkhrj vkSj ,slh jhfr ds vuqlkj] tSlk fd fofgr dh tk;] /kkjk 53 ds v/khu vihy nkf[ky dj ldrk gSA ¼15½ bl /kkjk ds micU/k ,slh izfrHkwfr ds lEcU/k ea]s ftls bl vf/kfu;e ds v/khu fdlh izkf/kdkjh ;k U;k;ky; ds vkns”k }kjk nsus dh vis{kk dh x;h gS] vko”;d ifjorZuks a ds lkFk ykxw gkasxsA ------------------- 1-mÙkjk[k.M vf/kfu;e la0 05 o’kZ 2008 dh /kkjk 6 }kjk izfrLFkkfirA iath;u la[;k dks 21- ¼1½ izR;sd iathd`r C;kSgkjh fodz; ;k dz; ls lEcfU/kr izR;sd fcdzh chtd] pkyku vkSj mn?k`r djuk ,sls fdlh nLrkost ij viuh iath;u la[;k vkSj mlds izHkkoh gksus dh rkjh[k Niok;xs kA ¼2½ izR;sd iathdr` C;kSgkjh] ;fn bl vf/kfu;e ds v/khu fdlh dk;oZ kgh ds lEcU/k ea s bl vf/kfu;e ds v/khu dksbZ izkf/kdkjh ek¡x dj ldrk gS rks og viuk iath;u izek.k&i= izLrqr djsxkA ¼3½ izR;sd iathd`r C;kSgkjh] ;fn fdlh eky dk dzsrk ,slh vis{kk djrk gS rks og viuk iath;u izek.k&i= fn[kk;sxkA ¼4½ izR;sd iathdr` C;kSgkjh fdlh eky dk dz; djrs le; viuk uke] irk] iath;u la[;k fodzsrk C;kSgkjh dks nsxk] tks budks ,sls fodz; ;k dz; ls lEcfU/kr fcdzh chtd ;k pkyku ;k ,sls fdlh nLrkost ea s mldk mYys[k djsxkA ¼5½ izR;sd iathdr` C;kSgkjh vius dkjckj ds izR;sd LFkku ij lwpuk iV ij viuk uke] iath;u la[;k vkSj blds izHkkoh gksus dh rkjh[k bl izdkj is.V djk;xs k fd og lM+d ls vklkuh ls i<+us ;kXs ; gksA C;kSgkjh }kjk dj dh 22- ¼1½ ;fn bl vf/kfu;e ds v/khu iathdr` C;kSgkjh ¼ftleas deh”ku vfHkdrkZ ;k /kkjk 2 dh olwyh mi/kkjk ¼11½ ds [k.M ¼x½ ea s mfYyf[kr dksbZ O;fDr Hkh gS½ }kjk eky ds fodz; ds fdlh vkorZ ij dj ns; gS rks ,slk C;kSgkjh ml O;fDr ls] ftls mlus pkgs viuh vksj ls ;k vius drkZ dh vkSj ls eky cspk gks]s eky ds fodz; ij ns; dj dh /kujkf”k ds ckjcj /kujkf”k olwy dj ldrk gS( ijUrq ;g fd dksbZ C;kSgkjh fdlh O;fDr] ftldks eky fodz; fd;k x;k gS] ls dj ds :Ik ea s dksbZ /kujkf”k ;k mlds cny s ea s dksbZ /kujkf”k] mls dksbZ fHkUu uke ;k Nn~e uke nsdj] olwy ugha djsxk] tks bl vf/kfu;e ds micU/kks a ds v/khu mlds }kjk ns; ugha gS ;k ns; /kujkf”k ls vf/kd g(S ijUrq ;g vkSj fd ,slk dksbZ C;kSgkjh] tks /kkjk 7 dh mi/kkjk ¼1½ ds micU/kka s ds v/khu izdfYir dj dk Hkqxrku djus dk djkj djrk gS ;k ftlls dj fu/kkZjd izkf/kdkjh mlds }kjk ns; dj dh /kujkf”k ds cnys /kkjk 7 dh mi/kkjk ¼2½ ds v/khu lek/kku /kujkf”k Lohdkj djus d s fy, lger gks tkrk gS rks og fdlh O;fDr ls eky ds fodz; ij dj ds :Ik ea s dksbZ /kujkf”k ;k mlds cnys ea s dksbZ /kujkf”k] mls dksbZ fHkUu uke ;k Nn~e uke nsdj] olwy ugha djsxkA ¼2½ dksbZ O;fDr] tks bl vf/kfu;e ds v/khu ,d iathdr` C;kSgkjh ugha gS] vius }kjk ;k vius ek/;e ls fd;s x;s fdlh eky ds fodz; vkSj dz; ds lEcU/k ea s fdlh O;fDr ls dksbZ /kujkf”k u eky ds fodz; ;k dz; ij bl vf/kfu;e ds v/khu dj ds :Ik eas vkSj u eky ds fodz; ;k dz; ij dj ds cnys ea s ml /kujkf”k dks dksbZ fHkUu uke ;k Nn~e uke nsdj olwy djsxkA ¼3½ bl vf/kfu;e ds v/khu dksbZ iathdr` C;kSgkjh vius }kjk ;k vius ek/;e ls fd;s x;s eky ds fodz; ;k dz; ds lEcU/k ea s ,sls O;fDr] ftls mlds }kjk eky dk fodz; fd;k x;k gS] ds vfrfjDr fdlh vU; O;fDr ls u eky ds fodz; ;k dz; ij dj ds :Ik ea s vkSj u eky ds fodz; ;k dz; ij dj ds cny s ea s ml /kujkf”k dks dksbZ fHkUu uke ;k Nn~e uke nsdj olwy djsxk vkSj og dj ;k dj ds cnys ea s dksbZ /kujkf”k] tks mlds }kjk bl vf/kfu;e ds micU/kks a ds v/khu ns; ugha gS] olwy ugha djsxkA ¼4½ ;fn dksbZ iathdr` C;kSgkjh eky ds fodz; ij dsrz k ls dj olwy djrk gS rks fcdzh chtd fodz; fd;s x;s eky dh dher vkSj olwy fd;s x;s dj dh /kujkf”k dks vyx&vyx n”kkZ;sxkA --------------------------------------------------------- ¼5½ ;fn dksbZ C;kSgkjh] tks fdlh eky ds fodz; ij dj Hkqxrku dk nk;h gS] ,sls eky ds dzsrk ls vyx ls dj izHkkfjr ugha djrk gS ;k dj dh /kujkf”k izHkkfjr djus ds Ik”pkr~ ,slh /kujkf”k dks fcdzh chtd ea s vyx ls ugha n”kkZrk gS rks fodzsrk C;kSgkjh eky dh iwjh dher ij Hkqxrku dk nk;h gksxkA ¼7½ ;fn dksbZ C;kSgkjh] fdlh ,sls iathdr` C;kSgkjh ls] tks Åij mi/kkjk ¼4½ ds micU/kks a dk vuqikyu ugha djrk gS] dksbZ eky dz; djrk gS rks og ,sls dz; ds lEcU/k ea s buiqV VSDl ykHk dk gdnkj ugha gksxkA ¼8½ ;fn fdlh C;kSgkjh] ftlls bl vf/kfu;e dh /kkjk 23 ds v/khu fooj.kh nkf[ky fd;k tkuk visf{kr gS] }kjk bl vf/kfu;e ds vUrxZr ns; dj dh /kujkf”k ls vf/kd /kujkf”k xyr rjhd s ls olwy dh x;h gS] rks og vfrfjDr /kujkf”k] lqlaxr fooj.k lfgr] rn~lEcfU/kr dj vof/k ds fy, vius fodz; /ku ls lEcfU/kr fooj.kh ds lkFk fofgr jhfr ls tek djsxkA ¼9½ ;fn fdlh O;fDr] tks bl vf/kfu;e ds vUrxZr ,d iathdr` C;kSgkjh ugha gS] }kjk vf/kfu;e ds vUrxZr ns; dj dh /kujkf”k ls vf/kd /kujkf”k xyr rjhd s ls olwy dh x;h gS rks og vfrfjDr /kujkf”k] lqlaxr fooj.k lfgr] vxy s mŸkjorhZ ekg dh lekfIr ls iwoZ fofgr jhfr ls tek djsxkA v/;k; pkj fooj.kh] dj fu/kkZj.k] Hkqxrku vkSj olwyh lkof/kd fooj.kh vkSj 23- ¼1½ izR;sd C;kSgkjh] tks bl vf/kfu;e ds v/khu dj ds Hkqxrku dk nk;h gS] ,sls vrajkyks a dj dk Hkqxrku ij] ,slh dkyof/k ds Hkhrj vkSj ,sls izk:Ik ea s vius fodz;&/ku ,oa dz;&/ku dh fooj.kh izLrqr djsxk vkSj mUg s ,sls <axz ls izekf.kr djsxk] tks fofgr fd;k tk;A ¼2½ mi/kkjk ¼1½ ea s nh xbZ fdlh ckr ds gksrs gq, Hkh] izR;sd iathd`r C;kSgkjh ;k izR;sd C;kSgkjh] tks /kkjk 15 ds v/khu vius dks iathd`r djkus ds fy, nk;h gS] vius fodz;&/ku dh fooj.kh ,slh vof/k ds fy, vkSj ,slh jhfr ls] tks fofufnZ’V dh tk;] nkf[ky djsxkA ¿¼3½ dj Hkqxrku ds fy, nk;h izR;sd C;kSgkjh ;k O;fDr viuh fooj.kh ds lkFk iathdr` C;kSgkfj;ks a ls fd;s x;s eky ds dz;] ftlds lEcU/k ea s buiqV VSDl ds ykHk dk nkok fd;k tk jgk gS] dh lwph rFkk iathdr` C;kSgkfj;ksa dks dh xbZ fcdzh n”kkZrs gq, ,d lwph fofgr jhfr rFkk ,sls fooj.kks a ds lkFk nkf[ky djsxk] tSlk fd fu/kkZfjr fd;k tk;AÀ1 ¼4½ ladeZ lafonk ds vuqlj.k ea s eky ea s lEifŸk ds vUrj.k ;k fdlh eky ds fdlh Hkh iz;kstukFkZ mi;ksx djus ds vf/kdkj ds vUrj.k ds lEcU/k ea s fdlh Bsdsnkj ;k miBsdsnkj dks dksbZ Hkqxrku djus okyk vkSj lzksr ij dj dh dVkSrh djus ds fy, mŸkjnk;h izR;sd C;kSgkjh ,sls Hkqxrku dh fooj.kh muds iwjs uke] irs vkSj dj&vof/k ea s Hkqxrku dh xbZ /kujkf”k vkSj dh xbZ dVkSrh lfgr] ,sls le; ea s vkSj ,slh jhfr ds vuqlkj] tSlh fd fofgr dh tk;] nkf[ky djsxkA ¼5½ mijksDr mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ;k mi/kkjk ¼4½ ea s fdlh ckr ds gksrs gq, Hkh] dfe”uj ,sls fdlh C;kSgkjh ;k C;kSgkfj;ks a ds oxZ dks] ,slh “krkZs a vkSj fucZU/kuks a ds v/khu jgrs gq,] tSls fd fofgr dh tk;as] ,slh fooj.kh nkf[ky djus dh NwV ns ldrk gS ;k ,sls C;kSgkjh ;k C;kSgkfj;ksa d s oxZ dks& 1&mÙkjk[k.M vf/kfu;e la0 05 o’kZ 2008 dh /kkjk 7 }kjk izfrLFkkfirA ¼d½ fofHkUu vof/k;ks a ds fy, fooj.kh nkf[ky djus( ;k ¼[k½ mRrjk[k.M jkT; ds Hkhrj C;kSgkjh ds lHkh ;k fdUgha dkjckj LFkkuks a ds lEcU/k ea s lfEefyr fooj.kh ,slh vof/k ds fy, ;k ,slh fofHkUu vof/k;ks a ds fy, vkSj ,sls izkf/kdkjh ds le{k] ftUgas og mfpr le>s] nkf[ky djus] dh vuqefr ns ldrk gSA ¿¼6½ izR;sd C;kSgkjh ftlls bl vf/kfu;e ds v/khu fooj.kh nkf[ky djus dh vis{kk dh x;h gS] viuh fooj.kh ds vuqlkj ns; dj rFkk foyEc “kqYd] ;fn dksbZ gks] dks Hkh ;k izLrqr dh x;h la'kksf/kr fooj.kh ds vuqlkj ns; fHkUUkd dj dh /kujkf'k dk Hkqxrku] ,slh fdlh /kujkf'k] tks bl vf/kfu;e ds v/khu ns;
Part document.segment-4
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 4
- document.segment-4 Verify source ↗
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 4
dj dh /kujkf'k ls vf/kd olwy dh xbZ vkSj lkFk gh] /kkjk 35 ds micU/kks a ds v/khu lzksr ij dkVh x;h /kujkf'k] ;fn dksbZ gks] ,slh jhfr es]a tSlk fd fofgr dh tk;] tek djsxa s vkSj fooj.kh ;k tSlh Hkh fLFkfr gks] la'kksf/kr fooj.kh ds lkFk ,slh /kujkf'k ds iwjs Hkqxrku dks n'kkZrh jlhn Hkh izLrqr djsxa sAÀ1 ¼7½ dj fu/kkZjd izkf/kdkjh vius foosdkuqlkj mu dkj.kks a ls] tks vfHkfyf[kr fd;s tk;asxs] fdlh O;fDr ;k O;fDr;ks a ds oxZ }kjk fooj.kh nkf[ky djus dh rkjh[k c<+k ldrk gS % ¿ijUrq ;g fd izR;sd C;kSgkjh] ftlls /kkjk 23 dh mi/kkjk ¼1½ ds }kjk fooj.kh nkf[ky fd;k tkuk visf{kr gS] fooj.kh nkf[ky djus es a nsjh ds fy;s izR;sd ekg vFkok mlds Hkkx ds fy;s #0 2000@&ls vuf/kd mruk foyEc “kqYd] ftruk fofgr fd;k tk;] dk Hkqxrku djus ds fy;s nk;h gksxk rFkk ,slh fooj.kh nkf[ky djus ls iwoZ mlds vuqlkj ns; dj dh lEiw.kZ /kujkf”k] C;kt ,oa foyEc “kqYd] ;fn dksbZ gks] dk Hkqxrku] ,slh jhfr] tSlh fofgr dh tk;] ls djsxkÀ2 ¼8½ ;fn mi/kkjk ¼7½ ds v/khu fooj.kh nkf[ky djus dh rkjh[k c<+k fn;s tkus ds ifj.kke Lo:Ik] mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ds v/khu dj tek djuk vkLFkfxr gks tkrk gS rks fooj.kh nkf[ky djus ds fy, fofgr vfUre rkjh[k ds Bhd Ik”pkr~orhZ rkjh[k ls ,slh /kujkf”k dks tek djus dh rkjh[k rd ,sls s tek ij 15 izfr”kr okf’kZd dh nj ls C;kt ns; gksxkA ¼9½ ;fn fdlh C;kSgkjh dks vius }kjk izLrqr fooj.kh ea s dksbZ yksi ;k vU; =qfV ekywe gks rks og vxyh fooj.kh izLrqr djus ds fy, fofgr le; ds iwoZ fdlh Hkh le;] iqujhf{kr fooj.kh izLrqr dj ldrk gSA ;fn iqujhf{kr fooj.kh ea s ns; dj dh /kujkf”k ewy fooj.kh ea s iznf”kZr ns;dj dh /kujkf”k ls vf/kd fn[kkbZ xbZ gS rks C;kSgkjh ns; dj ds vUrj dh /kujkf”k vkSj ns; C;kt dks Hkh vyx ls tek djsxk vkSj ;fn ewy fooj.kh izLrqr djus dk le; C;kSgkjh ds vkosnu ij iqujhf{kr fooj.kh izLrqr djus dh rkjh[k rc c<+k fn;k x;k gks vkSj iqujhf{kr ns; dj ls vf/kd /kujkf”k dks vuqorhZ vof/k;kas ds fy, ns; dj ds izfr lek;kfstr dj ldrk gSA ¼10½ ;fn fdlh C;kSgkjh }kjk fodz; ;k dz; fd;k x;k eky fodz; ;k dz; dh rkjh[k ls 6 ekg ds Hkhrj ykSVk fn;k tkrk gS vkSj ,sls fodz; ;k dz; ls lEcfU/kr o’kZ dk dj fu/kkZj.k vHkh fd;k tkuk ckdh gS rks ml ekg] ftlea s ,slk eky ykSVk;k tk;] dh lekfIr ds 30 fnu ds Hkhrj dsoy mlh iz;kstukFkZ ml vof/k] ftleas ,slk fodz; ;k dz; fd;k x;k Fkk] ds fy, ,d iqujhf{kr fooj.kh izLrqr dj ldrk gSA 1- mÙkjk[k.M vf/kfu;e la0 25 o’kZ 2010 dh /kkjk 4¼d½ }kjk izfrLFkkfirA 2- mi;qZDr dh /kkjk 4 ¼[k½ }kjk c<+k;k x;kA ¼11½ dksbZ iathdr` C;kSgkjh] tks dkjckj tkjh j[kuk cUn dj nsrk gS] cUn gksus dh rkjh[k ds 60 fnu ds Hkhrj ,d vfUre dj fooj.kh nkf[ky djsxkA mlls bl /kkjk ds v/khu fooj.kh nkf[ky djus ds lEcU/k ea s ykxw gksus okys vU; micU/kks a dk vuqikyu fd;k tkuk visf{kr gksxkA ¼12½ ;fn dj fu/kkZjd izkf/kdkjh dks ;g fo”okl djus dk dkj.k gS fd fdlh C;kSgkjh dk fodz; vkorZ ;k dz; vkorZ /kkjk 3 dh mi/kkjk ¼7½ ea s ;FkkfofufnZ’V djk/ks; lhek ls c<+uk lEHkkfor gS ;k c<+ x;k gS rks og fofgr jhfr ls rkehy dh xbZ uksfVl }kjk ,sls C;kSgkjh }kjk fooj.kh nkf[ky djus dh vis{kk dj ldrk gS] ekuks fd og dj dk Hkqxrku djus ds fy, nk;h ,d C;kSgkjh gS yfsdu mlds }kjk dj rHkh ns; gksxk] tc bl vf/kfu;e ds fdlh micU/k ds v/khu dj ns; gksxkA ¼13½ izR;sd C;kSgkjh] tks bl vf/kfu;e ds v/khu dj dk Hkqxrku djus dk nk;h gS vkSj ftlea s og C;kSgkjh Hkh lfEefyr gS] ftlus fdlh dj fu/kkZj.k o’kZ ea s vkaf”kd vof/k ea s dkjckj fd;k gS] dj vof/k;kas ds fy, nkf[ky dh xbZ fooj.kh ds vfrfjDr] dj fu/kkZjd izkf/kdkjh ds le{k dj fu/kkZj.k o’kZ ds fy, og dz; ,oa fodz; vkorZ dh ,d okf’kZd fooj.kh fofgr izk:Ik ea]s fofgr jhfr ls vkSj fofgr vof/k ds Hkhrj] ,sls fooj.k vkSj nLrkostks a lfgr] tks fofgr fd;s tk;s]a nkf[ky djsxkA ¼14½ fdlh O;fDr] tks fu;eks a ds v/khu izkf/kdr` ugha gks] }kjk gLrk{kfjr dksbZ fooj.kh] bl vf/kfu;e ds iz;kstu gsrq bl izdkj le>h tk;sxh] ekuks fd dksbZ fooj.kh nkf[ky ugha dh x;h gSA vufUre dj fu/kkZj.k 24- ¼1½ fdlh C;kSgkjh }kjk fdlh Hkh dj&vof/k ds fy, nkf[ky dh xbZ fdlh fooj.kh ea s lax.kuk dh “kq)rk] dj vkSj C;kt dh lgh nj ds yxkus vkSj buiqV VSDl ij nkokdr` ykHk vkSj bl vof/k ea s C;kSgkjh }kjk ns; dj o C;kt ds lEiw.kZ Hkqxrku ds lE;kiu gsrq dj fu/kkZjd izkf/kdkjh fdlh Hkh fooj.kh dh tk¡p dj ldrk gSA ¼2½ Åij mi/kkjk ¼1½ ds micU/k ds vuqlkj dh xbZ ,slh tk¡p ds ifj.kke Lo:Ik ;fn dksbZ =qfV irk yxrh gS rks dj fu/kkZjd izkf/kdkjh /kkjk 58 ea s nh xbZ fdlh ckr ij izfrdwy izHkko Mkys fcuk] C;kSgkjh dks dj dh vfrfjDr /kujkf”k] ;fn dksbZ gks] b; vf/kfu;e ds micU/kks a ds vuqlkj ns; C;kt lfgr tek djus ds fy, ,d uksfVl fofgr jhfr ls rkehy djsxkA ¼3½ ;fn fdlh iathdr` C;kSgkjh ;k fdlh C;kSgkjh] tks dj Hkqxrku djus ds fy, nk;h gS ;k fdlh C;kSgkjh] ftldks /kkjk 23 dh mi/kkjk ¼12½ ds v/khu djfu/kkZjd izkf/kdkjh }kjk uksfVl fn;k x;k gS vkSj fdlh dj fu/kkZj.k o’kZ ea s fdlh dj vof/k ds lEcU/k ea s %& ¼d½ fofgr ;k djfu/kkZjd izkf/kdkjh }kjk c<+kbZ xbZ vof/k ds Hkhrj fooj.kh nkf[ky ugha dh xbZ gS( ¼[k½ fooj.kh izLrqr rks dh xbZ gS yfsdu fofgr izk:Ik es a ugha gS( ¼x½ izLrqr dh xbZ fooj.kh dj fu/kkZjd izkf/kdkjh dh jk; easa v”kq) ;k viw.kZ gks ;k mlea s xyr fof”kf’V;k¡ nh xbZ gS( ¼?k½ fofgr jhfr ls dj dk Hkqxrku fd;s fcuk fooj.kh izLrqr dh xbZ gS( ;k ¼M-½ /kkjk 23 dh mi/kkjk ¼11½ ds v/khu visf{kr fooj.kh fofgr le; ea s nkf[ky ugha dh xbZ gS rks dj fu/kkZjd izkf/kdkjh] ,slh iwNrkN djds] ftUgas og vko”;d le>s] fodz; vkorZ ;k dz; vkorZ ;k nksuks]a tSlh Hkh n”kk gks] vufUre :Ik ls vo/kkfjr djsxk vkSj ml ij ns; dj fofgr djsxkA ----------------------------------- ¼4½ ;fn fdlh ,d ;k vf/kd] tSlh Hkh fLFkfr gks] dj vof/k ds lEcU/k ea s %& ¼d½ fooj.kh ea s iznf”kZr fd;k x;k ns; dj] dj fu/kkZjd izkf/kdkjh dks xyr izrhr gksrk gS( ¼[k½ fooj.kh ds lkFk tek fd;k x;k djbl vf/kfu;e ds v/khu ;k fooj.kh ea s iznf”kZr dh xbZ ns; /kujkf”k ls de gS( ¼x½ fooj.k&i= ea s nkokd`r buiqV VSDl dk ykHk /kkjk 23 dh mi/kkjk ¼3½ ds vuqlkj visf{kr lwpuk ls lefFkZr ugha gS rks dj fu/kkZjd izkf/kdkjh fooj.kh es a iznf”kZr fodz; vkorZ vFkok dz; vkorZ ;k nksuks]a tSlh Hkh n”kk gks] ij vf/kfu;e ds v/khu fofgr njks a ls dj vufUre :Ik ls fu/kkZfjr djsxkA ¼5½ bl /kkjk ds v/khu vufUre djfu/kkZj.k fiNyh fooj.k ;k fiNy s vfHkys[k ;k dj fu/kkZjd izkf/kdkjh }kjk izkIr lwpukvks a ds vk/kkj ij fd;k tk;xs k vkSj dj fu/kkZjd izkf/kdkjh fu/kkZfjr dj dh /kujkf”k dks] ,slh jhfr ls vkSj mlh rkjh[k rd] tSlk fd fofgr dh tk;] tek dus d s fy, funsfZ”kr djsxkA ¼6½ bl /kkjk ds vUrfoZ’V dksbZ ckr dj fu/kkZjd izkf/kdkjh dks /kkjk 25 ;k /kkjk 26 ds v/khu iwjs o’kZ ds fy, vfUre dj fu/kkZj.k djus ls ugha jksds sxh vkSj vufUre dj fu/kkZj.k ds fo:) tek fd;k x;k dksbZ dj mijksDr fufnZ’V /kkjkvks a ds v/khu vfUre dj fu/kkZj.k ij ns; dj] C;kt vkSj vFknZ .M ds fo:) lek;kfstr fd;k tk;xs kA ¼7½ fdlh C;kSgkjh ds fo:) vufUre dj fu/kkZj.k mldks lquokbZ dk ;qfDr;qDr volj fn;s fcuk ugha fd;k tk;xs kA 1¿iathd`r C;kSgkjh dk 25- ¼1½ C;kSgkjh ds djk/ks; vkorZ] ,sls vkorZ Ikj ns; dj dh /kujkf'k rFkk buiqV VSDl ds ykHk dj fu/kkZj.k o’kZ ds dh vuqeU; /kujkf'k dk izR;sd dj fu/kkZj.k o"kZ ds fy;s] vFkok tgk¡ C;kSgkjh us viuk fy, dj fu/kkZj.k dkjckj dj fu/kkZj.k Ok"kZ ds fdlh Hkkx ds fy;s pyk;k gS] rks dj fu/kkZj.k o"kZ ds ,sls Hkkx ds fy;s] ftles a C;kSgkjh us dkjckj pyk;k gS] dj fu/kkZj.k fd;k tk;xs kA ¼2½ izR;sd C;kSgkjh lkof/kd foojf.k;kas ds vfrfjDr dj fu/kkZj.k o’kZ ds fy;s lHkh rkfRod fof'kf"V;ks a ls iw.kZ fofgr iz:i ,oa jhfr] ftles a byDS VªkWfud fof/k lfEefyr gS] es a fofgr le; ds Hkhrj vius vkorZ dh ,d okf"kZd fooj.kh rFkk mlds }kjk ns; dj] ,slh lwpukvks]a fof'kf"V;ks a rFkk mikcU/kks a lfgr] tSlk fd fofgr fd;k tk;] leFkdZ nLrkostks]a ftles a fuEu lfEefyr gS] lfgr] nkf[ky djsxk& ¼d½ Ø; vkorZ] fodz; vkorZ vkSj vU; laO;ogkjks a dh fof'kf"V;k¡ vkSj izkjfEHkd o vfUre LVkd dh dher( ¼[k½ ,slh fooj.kh ds vk/kkj ij buiqV VSDl ds YkkHk ds nkos lfgr mlds }kjk ns; dj dh /kujkf'k ds vfUre Lofu/kkZj.k dh lax.kuk( ¼x½ ,sls ?kks"k.kk i=] izek.ki= vkSj ,sls vU; lk{;] ftu ij C;kSgkjh vius vfUre Lo%fu/kkZj.k es a ns; dj dh /kujkf”k dh lax.kuk es a ?kksf’kr NwV] fj;k;r vFkok dj es a fjcsV ds nkoks a ds leFkuZ es a fuHkZj djrk gS( ¼?k½ vius vfUre Lofu/kkZj.k dh lax.kuk ds vk/kkj ij vfrfjDr dj] C;kt] lek/kku /kujkf”k vFkok ns; “kqYd ds Hkqxrku dk lk{;( ¼³½ lzksr ij dh x;h dj vFkok mlds Hkkx] ;fn dksbZ gks] dh nkok—r dVkSrh dk lk{;( 1-mÙkjk[k.M vf/kfu;e la0 25 o’kZ 2010 dh /kkjk 5 }kjk izfrLFkkfirA ¼p½ ;fn ,slh fooj.kh fofgr le; ds Hkhrj nkf[ky ugha dh x;h gS rks ns; “kqYd] tSlk fd fofgr fd;k tk;] ds Hkqxrku dk lk{;( ¼N½ vf/kfu;e dh /kkjk 62 ds v/khu visf{kr vkWfMV fjiksVZ dh ,d lR; izfr( vkSj ¼t½ ,slh vU; fof'kf"V;k¡] lwpuk] nLrkost vkSj fooj.k] tSlk fd fofgr dh tk;sAa dksbZ okf’kZd fooj.kh] okf’kZd fooj.kh ugha le>h tk;xs h ;fn og lHkh rkfRod fof”kf’V;ks a ls iw.kZ u gks] fofgr izk:i rFkk jhfr es a nkf[ky u dh x;h gks rFkk ftles a ,slh lwpuk] fof”kf’V;k¡ rFkk micU/k] tSlk fd fofgr fd;k tk;] vUrfoZ’V u gks vFkok bl mi/kkjk dh vis{kkvks a dk vuqikyu u fd;k x;k gksA og rkjh[k] ftles a mijksäkuqlkj vo/kkfjr okf’kZd fooj.kh nkf[ky dh x;h gS] dks mlds nkf[ky djus dh rkjh[k ekuh tk;sxh % ijUrq ;g fd izR;sd C;kSgkjh] ftlds }kjk okf’kZd fooj.kh nkf[ky fd;k tkuk visf{kr gS] izR;sd ekg vFkok mlds Hkkx ds fy;s #0 2000@& ls vuf/kd mruk foyEc “kqYd] ftruk fofgr fd;k tk;] dk Hkqxrku djus ds fy;s nk;h gksxk rFkk ,slh fooj.kh nkf[ky djus ls iwoZ mlds vuqlkj ns; dj dh lEiw.kZ /kujkf”k] C;kt ,oa foyEc “kqYd] ;fn dksbZ gks] dk Hkqxrku] ,slh jhfr] tSlh fofgr dh tk;] ls djsxkA ¼3½ Lor% fu/kkZfjr ¼MhEM½ dj fu/kkZj.k %& bl /kkjk dh mi/kkjk ¼4½ rFkk mi/kkjk ¼9½ ds v/;/khu ladeZ lafonkdkjks]a ftUgkasus /kkjk 7 dh mi/kkjk ¼2½ ds micU/kks a ds v/khu lek/kku ;kstuk dks ugha viuk;k gS] dks NksM+dj] izR;sd C;kSgkjh Lo;a ds }kjk /kkjk 25 dh mi/kkjk ¼2½ esa fu/kkZfjr okf’kZd fooj.kh ds vk/kkj ij Lor% dj fu/kkZfjr eku fy;k tk;xs k] c”krs]Z ;g fofgr le; vkSj ;fn foyEc ls nkf[ky dh x;h gS fdUrq mŸkjorhZ dj fu/kkZj.k o’kZ dh 30 twu ds i”pkr~ ugha] foyEc “kqYd] ;fn dksbZ gks] ds lk{; lfgr ,slh fooj.kh nkf[ky dh x;h gSA ¼4½ bl /kkjk es a vUrfoZ’V fdlh ckr ds gksrs gq,] tks C;kSgkjh mi/kkjk ¼3½ ds v/khu Lor% dj fu/kkZfjr le>s x;s gSa] es a ls ,d ;k ,d ls vf/kd C;kSgkjh mi/kkjk ¼6½ rFkk mi/kkjk ¼7½ ds v/khu dj fu/kkZj.k ds fy;s p;fur fd;s tk ldrs gSa] ,sls C;kSgkfj;ks a dk p;u tk¡p ds ckn fd;k tk;xs kA tk¡p ds fy;s C;kSgkfj;ks a dk p;u vkSj mlds i”pkr~ dj fu/kkZj.k o’kZ ds fy;s p;u] ,slh jhfr] tSlh fd dfe”uj }kjk fofgr dh tk;] ls fd;k tk;xs kA ¼5½ bl vf/kfu;e rFkk mlds v/khu cuk;s x;s fu;eks a ds iz;kstu gsrq& ¼d½ C;kSgkjh }kjk /kkjk 25 dh mi/kkjk ¼2½ vFkok /kkjk 23 dh mi/kkjk ¼13½ es a fofufnZ’V okf’kZd fooj.kh dj fu/kkZj.k vkns”k ekuk tk;xs k rFkk mles a mfYyf[kr rF; rFkk vkadM+ s ,sls dj fu/kkZj.k vkns”k ds Hkkx ekus tk;sxa s( vkSj ¼[k½ okf’kZd fooj.kh nkf[ky djus gsrq fofgr vfUre rkjh[k] vFkok okLrfod rkjh[k ftles a ,slh fooj.kh fofgr foyEc “kqYd] ;fn dksbZ gks] ds lkFk nkf[ky dh x;h gS] tks Hkh i”pkr~orhZ gks] ,sls dj fu/kkZj.k vkns”k dh rkjh[k ekuh tk;sxhA ¼6½ bl /kkjk esa vUrfoZ’V fdlh ckr ds gksrs gq, ,sls C;kSgkjh] ftUgas mi/kkjk ¼3½ d s vUrxZr Lor% dj fu/kkZfjr ugha fd;k x;k gS vFkok tks mi/kkjk ¼4½ ds v/khu dj fu/kkZj.k ds fy;s pqus x;s gSa] dk dj fu/kkZj.k djus d s fy;s dj fu/kkZjd izkf/kdkjh ,sls C;kSgkjh ij ,d uksfVl dh rkehyh djsxk] ftles mles a fofufnZ’V rkjh[k rFkk LFkku ij mifLFkr gksus rFkk lkof/kd foojf.k;k¡ ,oa vius vkorZ dh okf’kZd fooj.kh] ;fn iwoZ es a nkf[ky ugha dh x;h gSa] foyEc “kqYd] ;fn dksbZ gks] ds Hkqxrku ds lk{; rFkk ys[kk iqLrds a ,oa lHkh lk{;] ftuds Åij viuh foojf.k;kas] ftues a fcØh ,oa [kjhn chtd lfEefyr gSa] ds leFkuZ es a fuHkZj djrk gS] dks izLrqr djsxk vFkok djok;sxk vFkok ,sls lk{;] tSlk fd uksfVl es fofufnZ’V fd;k x;k gks] dks izLrqr djsxkA ---------------------- Li’Vhdj.k& bl mi/kkjk ds v/khu lkof/kd foojf.k;ks a rFkk okf’kZd fooj.k nkf[ky djus ds fy;s fn;k x;k volj dj fu/kkZjd izkf/kdkjh dks ,slh foojf.k;k¡ fofgr le; ds Hkhrj nkf[ky u djus ds fy;s dj fu/kkZjd izkf/kdkjh dks vf/kfu;e ds fdlh vU; micU/k ds v/khu vFknZ .M] C;kt vFkok foyEc “kqYd] ;fn dksbZ gks] vf/kjksfir djus ds fy;s ugha jksdsxkA ¼7½ ;fn C;kSgkjh mi/kkjk ¼6½ ds v/khu tkjh uksfVl dk vuqikyu djrk gS vkSj dj fu/kkZjd izkf/kdkjh lkof/kd foojf.k;kas] okf’kZd fooj.kh] y[s kk iqLrds a vkSj nLrkostks a dh tk¡p ds ckn vkSj dk;oZ kgh ds nkSjku izLrqr lHkh lk{;ks a vFkok dj fu/kkZjd izkf/kdkjh }kjk laxzfgr vFkok izkIr lk{;ks a dh tkWp ij fopkjksijkUr vkSj ,slh tk¡p tSlk og mfpr le>s] djus d s i”pkr~ %& ¼d½ lUrq’V gS fd C;kSgkjh }kjk okf’kZd fooj.kh es a ?kksf’kr fodz; rFkk Ø; dk vkorZ rFkk fn[kk;h x;h ns; dj dh /kujkf'k lgh gS rks fyf[kr vkns'k }kjk vf/kfu;e ds micU/kks a ds vuqlkj C;kSgkjh ds dj dk fu/kkZj.k djsxk( vkSj ¼[k½ ;fn dj fu/kkZjd izkf/kdkjh dh ,slh jk; gS fd C;kSgkjh }kjk ?kksf’kr foØ; vFkok Ø; vkorZ vFkok dj dh ns;rk rFkk mlds }kjk Hkqxrku dh x;h dj dh /kujkf”k lgh izrhr ugha gksrh gS rks og mlds }kjk ?kksf’kr foØ; vFkok Ø; vkorZ vFkok dj dh ns;rk vLohdkj djus ds fy;s dkj.kks a dk mYys[k djrs gq,] dkj.k crkvks uksfVl }kjk] mldks lquok;h dk ;qfä;qä volj iznku djsxk vkSj C;kSgkjh }kjk nkf[ky mŸkj ij fopkjksijkUr %& ¼,d½ ;fn mldk lek/kku gks tkrk gS fd C;kSgkjh }kjk okf’kZd fooj.kh es a ?kksf’kr vkorZ lgh gS rks og vf/kfu;e ds micU/kks a ds vuqlkj ,d fyf[kr vkns”k }kjk C;kSgkjh dk dj fu/kkZj.k djsxk( ¼nks½ ;fn C;kSgkjh }kjk nkf[ky mŸkj ls mldk lek/kku ugha gksrk gS rks og ,d fyf[kr vkns”k }kjk vius loksŸZ ke foosd ls vf/kfu;e ds micU/kks a ds vuqlkj mlds vkorZ rFkk ml ij ns; dj dk vo/kkj.k djsxk % ijUrq ;g fd tgk¡ mi/kkjk ¼6½ ds v/khu lkof/kd foojf.k;k¡ rFkk okf’kZd fooj.kh foyEc “kqYd tek djus ds lcwr ds lkFk nkf[ky djus ds fy;s rFkk ys[kk iqLrds a rFkk nLrkost ,oa lk{; ftu ij C;kSgkjh viuh foojf.k;k ¡ fcØh chtdks a lfgr] ds leFkuZ es a vFkok ,sls lk{;] tSlk fd uksfVl es fofufnZ’V fd;k tk; dks izLrqr djus gsrq C;kSgkjh dks volj fn;k x;k gS fdUrq fdlh dkj.ko”k mlus ,sls volj dk miHkksx ugha fd;k gS vkSj mlds dkj.k foojf.k;kas es a fn[kk;h x;h fof”kf’V;ks a dh “kq)rk ,oa vkSfpR; dk ijh{k.k ugha dj ik;k gS rks vius lokssZŸke foosd ls dj fu/kkZj.k vkns”k ikfjr djus ls iwoZ ,sls C;kSgkjh dks] dkj.k crkvks uksfVl tkjh djuk vko”;d ugha gkxs k % ijUrq ;g vkSj fd bl mi/kkjk ds v/khu /kkjk 32 es a fofgr le; lhek ds i”pkr~ dksbZ dj fu/kkZj.k vkns”k ikfjr ugha fd;k tk;xs kA ¼8½ fdlh dj vof/k ds fy, /kkjk 24 ds v/khu vufUre dj fu/kkZj.k vkns”k djfu/kkZjd izkf/kdkjh dks vfUre dj fu/kkZj.k djus ls ugha jksdsxk vkSj vufUre dj fu/kkZj.k vkns”k bl /kkjk ds v/khu ikfjr vfUre dj fu/kkZj.k vkns”k es a foyhu gks tk;sxkA ¼9½ 1¿VSDl vkWfMV rFkk VSDl vkWfMV dj fu/kkZj.k% ¼d½ bl vf/kfu;e es a vUrfoZ’V fdlh ckr ds gksrs gq, fdlh C;kSgkjh] tks bl iz;kstu gsrq p;fur fd;k x;k gS] ds vfHkys[k LVkWd ,oa blls lEcfU/kr nLrkostks a dk VSDl vkWfMV] C;kSgkjh }kjk vf/kfu;e dh vis{kkvksa ds vuqikyu dks lqfuf”pr djus ds iz;kstu ls vFkok lkof/kd rFkk vfUre foojf.k;kas dh “kq)rk vkSj buiqV VSDl ØsfMV ds ykHk lfgr fofHkUu nkoks a dh xzkº;rk dk ijh{k.k djus ds fy;s] fd;k tk ldrk gS % ----------------------------------------------------------------------------------- 1&mRrjk[k.M vf/kfu;e la[;k 02 o’kZ 2016 dh /kkjk 3 }kjk izfrLFkkfirA ijUrq ;g fd fdlh dj fu/kkZj.k o’kZ ds VSDl vkWfMV gsrq ,sls fdlh dj fu/kkZj.k o’kZ ds vUr ls ikap o’kZ dh lekfIr d i”pkr fdlh Hkh C;kSgkjh dk p;u ugha fd;k tk;xs kAÀ ¼[k½ VSDl vkWfMV] VSDl vkWfMV foax es a rSukr fdlh vf/kdkjh vFkok dfe”uj }kjk bl iz;kstu gsrq vf/k—r fdlh vU; vf/kdkjh }kjk fd;k tk ldsxkA ¼x½ VSDl vkWfMV ds iz;kstu gsrq fdlh C;kSgkjh vFkok C;kSgkfj;ks a dk p;u ,slh jhfr] tSlk fd dfe”uj }kjk fofgr fd;k tk;] ls fd;k tk;xs kA ¼?k½ VSDl vkWfMV C;kSgkjh ds dk;kyZ ;] dkjckj ifjlj vFkok Hkk.Mkxkj es a fd;k tk ldrk gSA rFkkfi vkWfMV djus okyk vf/kdkjh] ;fn vko”;d le>s] C;kSgkjh dks vknsf”kr dj ldrk gS fd bl muds dk;kZy; ;k fdlh vU; LFkku ij] tks uksfVl es a fofufnZ’V dh tk; mifLFkr gks a vkSj y[s kks a iqLrdks]a nLrkostks a dks izLrqr djs a ;k izLrqr djok;asA ;fn bl mi/kkjk es a rkehy fd;s x;s uksfVl ds vuqikyu es a C;kSgkjh] VSDl vkWfMV ds izHkkjh vf/kdkjh ds dk;kyZ ; vFkok fdlh vU; LFkku] tSlk fd uksfVl es a fofufnZ’V fd;k tk;] ij mifLFkr ugha gksrk gS vkSj ;fn mifLFkr gksrk gS fdUrq viuh ys[kk iqLrds a ;k nLrkost izLrqr ugha djrk gS vFkok ugha djkrk gS] rks VSDl vkWfMV dk izHkkjh vf/kdkjh uksfVl ds izR;sd vuqikyu ds fy;s #0 5000@& rd dk vFkZn.M vf/kjksfir dj ldrk gSA ,slk dksbZ vFknZ .M C;kSgkjh dks lquok;h dk ;qfä;qä volj fn;s fcuk vf/kjksfir ugha fd;k tk ldrk gSA ns;ks a dh olwyh ls lEcfU/kr micU/k ;Fkk vko”;d ifjorZuks a lfgr vf/kjksfir vFkZn.M dh olwyh ds fy;s ykxw gksaxsA ¿¼³½ VSDl vkWfMV djus okys vf/kdkjh dks bl vf/kfu;e dh /kkjk 42 ds varxZr “kfDr;ka izkIr gksxh rFkk mUgas y[s kk iqLrdks a rFkk vU; nLrkostks a ls m)j.k vFkok izfrfyfi;k¡ yus s vFkok fyokus] LVkad dh QsgfjLr] ,slh lwpuk vFkok fooj.k] tks fd bl vf/kfu;e ds v/khu fdlh dk;oZ kgh es a ykHknk;d vFkok izklfaxd gks] dks yus s dh “kfä izkIr gksxhA C;kSgkjh vkWfMV ds vuqØe ds nkSjku vkWfMV ikVhZ dks iw.kZ lg;ksx vkSj lgk;rk miyC/k djk;xs kA ;fn C;kSgkjh] VSDl vkWfMV ds iz;kstu gsrq visf{kr y[s kk iqLrdks a rFkk vU; nLrkostksa ls m)j.k yus s vFkok izfrfyfi;k¡] LVkWd dh QsgfjLr yus s vkSj VSDl vkWfMV ds iz;kstu gsrq visf{kr lwpuk vFkok fooj.k izkIr djus ls jksdrk gS vFkok okf/kr djrk gS vFkok vkWfMV ds vuqØe ds nkSjku vkWfMV ikVhZ dks lg;ksx ugha djrk gS rFkk lgk;rk iznku ugha djrk gS rks VSDl vkWfMV dk izHkkjh vf/kdkjh izR;sd vuqikyu ds fy;s #0 10]000@& rd dk vFknZ .M vf/kjksfir dj ldrk gSA ,slk dksbZ vFknZ .M C;kSgkjh dks lquok;h dk ;qfä;qä volj fn;s fcuk vf/kjksfir ugha fd;k tk;xs kA ns;ksa dh olwyh ls lEcfU/kr izkfo/kku ;Fkk vko”;d ifjorZuks a lfgr vf/kjksfir vFkZn.M dh olwyh ds fy;s ykxw gksaxsAÀ1 1¿¼p½ VSDl vkWfMV izkf/kdkjh Lo;a }kjk ,df=r vFkok dk;oZ kgh ds nkSjku izLrqr lHkh lk{;ks a ij fopkj djus d s mijkUr( ¼,d½ iwoZ es a ikfjr Lor% dj fu/kkZj.k ;k dj fu/kkZj.k vkns”k dh iqf’V dj ldrk gS( ;k ¼nks½ Lor% dj fu/kkZj.k ;k dj fu/kkZj.k ;k iqu% dj fu/kkZj.k vkns”k dks vikLr dj ldrk gS vkSj O;kSgkjh ds vkorZ ,oa dj dks iqufuZ/kkZfjr dj ldrk gS( ;k ¼rhu½ ;fn dksbZ dj fu/kkZj.k ugha fd;k x;k gS rks O;kSgkjh }kjk fn;s tkus okys dj dh jkf”k dks fu/kkZfjr dj ldrk gS( ijUrq dksbZ dj fu/kkZj.k vFkok iqu% dj fu/kkZj.k O;kSgkjh dks lquok;h dk ;qfä;qä volj fn;s fcuk vfHkfuf”pr ugha fd;k tk;xs k( -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 1& mRrjk[k.M vf/kfu;e la[;k 02 o’kZ 2016 dh /kkkjk 3 }kjk izfrLFkkfirA ijUrq ;g vkSj fd bl /kkjk ds v/khu okn dh lquokbZ gsrq fdlh O;kSgkjh dks rhu LFkxu ls vf/kd vuqeU; ugha gksxa s(a ijUrq ;g vkSj fd bl /kkjk ds v/khu dj fu/kkZj.k vFkok iqu% dj fu/kkZj.k ds fy, ifjlhek dky gsrq bl vf/kfu;e dh /kkjk 32 ykxw jgsxhAÀ2 ¿¼N½ VSDl vkWfMV izkf/kdkfj;ks a dks dj fu/kkZj.k vf/kdkfj;ks a dh leLr “kfDr;ka izkIr gksxa hAÀ2 ¼10½ ,d gh dj fu/kkZj.k o’kZ ds fy;s fuEufyf[kr C;kSgkfj;ksaaas ;k C;kSgkfj;ksaaas ds oxZ ds ekeyksa es a fHkUu fHkUu laO;ogkj ds lEcU/k es a ,d ls vf/kd dj fu/kkZj.k fd;s tk ldrs gS vkSj budks ,d dj fu/kkZj.k o’kZ dk Hkkx ekuk tk;xs k & ¼d½ ,sls C;kSgkfj;ksaaas] ftUgkasus jkT; ls gksdj eky ds ikjxeu gsrq ,d ls vf/kd izkf/kdkj izkIr fd;s gS] ij jkT; ls gksdj ikjxeu ds fy;s izR;sd izkf/kdkj ds lEcU/k es(a ¼[k½ uSfefRrd C;kSgkjh] ftUgkasus iath;u izek.ki= izkIr ugha fd;k gS vkSj dkjckj dk dksbZ fu;r LFkku ugha gS] ij fofHkUu dj fu/kkZjd izkf/kdkfj;ks a }kjk] ftudh vf/kdkfjrk es a mlus dkjckj pyk;k gS( ¼x½ viathdr` C;kSgkjh] tks djk/ks; eky vk;kr djrk gS] ij eky vk;kr djus ds izR;sd volj ij( ¼?k½ viathdr` C;kSgkjh] tks ,d ls vf/kd djfu/kkZjd izkf/kdkjh dh vf/kdkfjrk es a ;k rks ladeZ lafonk dk fu’iknu ;k fdlh iz;kstu ds fy;s eky ds mi;ksx djus ds vf/kdkj dk vUrj.k djrk gS] ij izR;sd djfu/kkZjd izkf/kdkjh }kjk mudh vf/kdkfjrk es a fd;s x;s dkjckj ds lEcU/k es(a ijUrq ;g fd foØ; vkorZ ;k Ø; vkorZ ds fdlh ,d gh LkaO;ogkj ds lEcU/k es a ,d ls vf/kd dj fu/kkZj.k ugha fd;s tk;saxsA ¼11½ ;fn fdlh dj fu/kkZj.k o’kZ ds nkSjku fdlh oLrq ;k oLrqvksa a ds oxZ ds foØ;&/ku ij dj dh njs a ifjofrZr dh tkrh gS ;k mlds lEcU/k es a NwV Lohdr` dh tkrh gS ;k fujLr dh tkrh gS] rks] tgk¡ rd bldk ifjorZu NwV ;k fujLrhdj.k dh rkjh[k ls Ik”pkr~ dh vof/k ds eky ds ,sls foØ;&/ku ds Hkkx ds lEcU/k es a gS] dj fu/kkZj.k njks a es a bl izdkj gq;s ifjorZu ;k bl izdkj nh xbZ NwV ;k fujLr dh xbZ NwV ds vk/kkj ij fd;k tk;xs kA ¼12½ bl /kkjk ds v/khu fd;k x;k dksbZ dj fu/kkZj.k bl vf/kfu;e ds v/khu vkjksfir fdlh vFknZ .M ij izfrdwy izHkko Mkys fcuk gksxkAÀ1 ---------------------------------------------------------------------- 1-mÙkjk[k.M vf/kfu;e la0 25 o’kZ 2010 dh /kkjk 5 }kjk izfrLFkkfirA 2& mRrjk[k.M vf/kfu;e la[;k 02 o’kZ 2016 dh /kkkjk 3 }kjk izfrLFkkfirA 1¿dfri; oknks a es a 25&d 2¿¼1½ bl vf/kfu;e es a fdlh vU; ckr ds gksrs gq, Hkh] ;g izkfo/kkfur fd;k tkrk gS fd Lor% dj fu/kkZj.k dfe”uj] foKfIr tkjh djds ;g ?kksf’kr dj ldrs gSa fd ,slh foKfIr es a lwphc) iathdr` O;kSgkjh] mRrjk[k.M ewY; of/kZr dj vf/kfu;e] 2005 vFkok dsUnzh; fodz; dj vf/kfu;e] 1956 dh /kkjk 9 dh mi/kkjk ¼2½ lifBr mRrjk[k.M ewY; of/kZr dj vf/kfu;e ds vUrxZr ,sls dj fu/kkZj.k o’kZ ds fy, tSlk fd ,slh foKfIr es a fofufnZ’V gks] fuEu vk/kkjks a ij Lor% gh dj fu/kkZfjr eku fy;s tk;sxa s% ¼d½ ,sls ekey]s ftues a bl vf/klpw uk ds tkjh gksus dh frfFk ls iwoZ vFkok dks vFkok bl vf/klpw uk ds tkjh gksus dh frfFk ls 90 fnu ds Hkhrj lHkh lkof/kd foojf.k;ka nkf[ky dj nh x;h gS] yfsdu okf’kZd fooj.kh nkf[ky ugha dh x;h gS] esa bu lHkh foojf.k;kas es a Lohdr` djns;rk( vkSj ¼[k½ ,sls ekeys] ftues a dksbZ lkof/kd fooj.kh nkf[ky ugha dh x;h gS vFkok lHkh lkof/kd foojf.k;ka nkf[ky ugh dh x;h gS] ijUrq bl vf/klwpuk ds tkjh gksus dh frfFk ls iwoZ vFkok dks vFkok bl vf/klwpuk ds tkjh gksus dh frfFk ls 90 fnu ds Hkhrj okf’kZd fooj.kh nkf[ky dj nh x;h gS] es a okf’kZd fooj.kh es a Lohdr` djns;rk] vkSj ¼x½ ,sls ekeys] ftues a bl vf/klpw uk ds tkjh gksus dh frfFk ls iwoZ vFkok dks vFkok bl vf/klpw uk ds tkjh gksus dh frfFk ls 90 fnu ds Hkhrj lHkh lkof/kd foojf.k;ka nkf[ky dj nh x;h gS vkSj okf’kZd fooj.kh Hkh nkf[ky dj nh x;h gS] es a okf’kZd fooj.kh es a Lohdr` djns;rk( ijUrq ;g fd& ¼,d½ ,sls O;ogkjh dk dj fu/kkZj.k vfuLrkfjr gks vkSj og dj fu/kkZj.k o’kZ 2013&14 vFkok 2015&16 ds vfrfjDr vU; o’kZ ls lacaf/kr u gks( vkSj ¼nks½ ,sls ekey]s ftuesa dsUnzh; fodz; dj vf/kfu;e] 1956 vFkok mRrjk[k.M ewY; of/kZr dj vf/kfu;e] 2005 esa fofufnZ’V izkfo/kkuks a ds vUrxZr dksbZ dj dh eqfDr] fj;k;r vFkok fjcsV dk nkok fd;k x;k gks] es a okf’kZd fooj.kh rFkk ,sls nkoks a ds leFkuZ esa lacaf/kr vf/kfu;e ,oa fu;e ds izkfo/kkuks a ds vuqlkj visf{kr ?kks’k.kk] izek.k i= vFkok vU; lk{; bl vf/kllwpuk ds tkjh gksus dh frfFk ls iwoZ vFkok dks vFkok bl vf/klpw uk ds tkjh gksus dh frfFk ls 90 fnu ds Hkhrj nkf[ky dj fn, x, gks] vkSj ¼rhu½ ,sls dj fu/kkZj.k o’kZ ls lacaf/kr] dj fu/kkZj.k vf/kdkjh ds fdlh vkns”k vFkok uksfVl ds fo:) dksbZ fjV vFkok /kkjk 51 ;k /kkjk 53 ds vUrxZr dksbZ vihy nk;j u dh x;h gks( ijUrq ;g vkSj fd&& ¼,d½ ,sls C;kSgkjh }kjk ladeZ lafonk ds fu’iknu es a vUrxzZLr eky ds LokfeRo ¼pkgs eky ds :i es a gks ;k fdlh vU; :i es½a ds vUrj.k dk dksbZ lEO;ogkj u fd;k x;k gks( vFkok ¼nks½ ,sls C;kSgkjh fof”k’V :i ls }kjk *vk;ju vkSj LVhy* vFkok **[kk| rsy** vFkok **lhesVa vFkok esFa kk** ,oa esFa kk mRikn** vFkok **iku elkyk** vFkok **ekcZy LVksu** vFkok fljsfed VkbYl** vFkok **bues a ls ,d ls vf/kd oLrqvks*a* dh VsªfMax vFkok fofuekZ.k es a O;og`r u gks] vFkok ¼rhu½ ,slk C;kSgkjh fof”k’V :i ls *bZVks*a* vFkok *jsr** vFkok **ctjh** vFkok *fjoj csM eSfVfj;Yl ¼vkj0ch0,e0½** vFkok **cksYMlZ** vFkok **dzLM LVksu** vFkok **LVksu CykLV** vFkok **fxzV** vFkok **fxV~Vh** vFkok **dadM+** vFkok **LVksu MLV** vFkok bues a ls ,d ls vf/kd oLrqvks a dh VsªfMax es a O;og`r u gks( vFkok ----------------------------------------------------------- 1& mRrjk[k.M vf/kfu;e la[;k 12 o’kZ 2014 dh /kkjk 2 }kjk izfrLFkkfirA 2& mRrjk[k.M vf/kfu;e la0 9 o’kZ 2017 dh /kkjk 2 }kjk mi/kkjk ¼1½ izfrLFkkfirA ¼pkj½ ,sls C;kSgkjh bZVks a ds fofuekZ.k es a O;og`r u gks( vFkok ¼ikWap½ ,sls C;kSgkjh }kjk :0 10]000 ls vf/kd dh okilh ¼fjQ.M½ dk nkok u fd;k x;k gks] vFkok ¼N%½ ,sls C;kSgkjh ds fo:) dksbZ izfrdwy tkap vFkok dk;oZ kgh u dh x;h gks] vFkok ¼lkr½ o’kZ 2012&13 ds lanHkZ es]a ,sls C;kSgkjh ds fo:)& ¼d½ dj dh nj ij dksbZ fookn ugh gksuk pkfg,] ;k ¼[k½ vkbZ0Vh0lh0 dk foyksferhdj.k ugh gksuk pkfg,] ;k ¼x½ lquokbZ ds mijkar loksRZ re foosd ls ikfjr vkns”k ds ifj.kkeLo:i :0 10]000@& ls vf/kd dh dksbZ vfrfjDr ekax] Lohdr` djds vfrfjDr l`ftr ugha gkus h pkfg,AÀ ¼2½ mi/kkjk ¼1½ ds v/khu Lor% dj fu/kkZj.k dks] lacaf/kr C;kSgkjh ds fdlh vU; dj fu/kkZj.k o’kZ es a vFkok fdlh vU; C;kSgkjh ds fdlh dj fu/kkZj.k o’kZ es]a fdlh oLrq ij dj dh nj laca a/kh] fdlh laOogkj ds eky dh fcdzh ls lacaf/kr vFkok lsok ls lacaf/kr gksus s] fdlh laO;ogkj ds vUrjjkT;h; fcdzh gksus vFkok jkT; ds vUnj fcdzh gksus vFkok fdlh laO;ogkj ds vUrjjkT;h; fodzh gksus vFkok vUrjjkT;h; dUlkbUeaVs @LVkd VªkalQj gksus vkfn ds lcaf/kr fof/kd fooknks a es]a vk/kkj ugha cuk;k tk ldsxkA ¼3½ mi/kkjk ¼1½ ds izkfo/kkuks a ds vUrxZr foKkfir oknks a es a fdlh fooj.kh ds nkf[ky u djus vFkok foyEc ls nkf[ky djus vFkok Lohdr` dj dks fu/kkZfjr le;&lhek ds vUnj tek u djus d s dkj.k vFknZ .M vFkok foyEc “kqYd vkjksfir djus ;k olwy djus dh dksbZ dk;oZ kgh izkjEHk ugha dh tk;xs h vkSj ;fn igy s ls vkjEHk dj nh x;h gS rks ,slh dk;oZ kgh jksd nh tk;xs hA rFkkfr Lohdr` dj ,oa ns; C;kt] ;fn tek ugha fd;k x;k gS] rks mls vf/kfu;e ds izkfo/kkuks a ds vuqlkj olwy fd;k tk;xs kA ¼4½ ¿mi/kkjk ¼1½ es a izkfo/kkuks a ds vUrxZr foKfIr tkjh gks tkus ds i”pkr ;fn dj fu/kkZj.k vf/kdkjh] Nkuchu ¼LdwVz uh½ vFkok izkIr lwpuk ds vk/kkj ij larq’V gS fd fdlh dj fu/kkZj.k o’kZ ls lEcaf/kr fdlh okn es a dj dh ns;rk] Lohdr` dj ns;rk ls :0 10]000 ;k mlls vf/kd gS] rks ,sls dj fu/kkZj.k o’kZ dk okn dfe”uj vFkok dfe”uj }kjk bl gsrq izkf/kdr` vf/kdkjh tks TokbaV dfe”uj ls fuEu in dk ugh gksxk] dh vuqefr ls] y[s kk iqLrdks a ,oa lEcaf/kr nLrkostks a dh tkap djds iqu% dj fu/kkZj.k djus ds fy, [kksyk tk ldrk gS vkSj bl vf/kfu;e es a fdlh ckr ds gksrs gq, Hkh ,sls okn dks iqu% dj fu/kkZj.k gsrq [kksys tkus dh le;&lhek] ,sls dj fu/kkZj.k o’kZ dh lekfIr ds i”pkr 5 o’kZ ls vf/kd ugha gksxh rFkk ,sls okn es a iqu% dj fu/kkZj.k iw.kZ djus dh le;&lhek] ftl fnukad dks okn [kksyk x;k gS] ls ,d o’kZ ls vf/kd ugha gksxhAÀ1 ¼5½ mi/kkjk ¼4½ ds v/khu fdlh okn dks iqu% dj fu/kkZj.k gsrq [kksyus laca/kh fdlh fu.kZ; ds fo:}] vf/kfu;e ds vUrxZr vihy nkf[ky ugh gks ldsxhA ¼6½ mi/kkjk ¼1½ ds izFke ijUrqd ds [k.M ¼nks½ ds iz;kstu gsrq ldy okf’kZd vkorZ fuEu dk ;ksx gksxk& ------------------------------------------------------------------------------------------- 1&mRrjk[k.M vf/kfu;e la[;k 9 o’kZ 2017 dh /kkjk 2 }kjk mi/kkjk ¼4½ izfrLFkkfirA izns”k ds vUnj ds lEO;ogkj& ¼d½ jkT; ds vUnj eky dh dj ;ksX; fcdzh( ¼[k½ vf/kfu;e dh /kkjk 3 dh mi/kkjk ¼10½ d s vUrxZr dj ;ksX; [kjhn( ¼x½ vf/kfu;e dh /kkjk 4 dh mi/kkjk ¼2½ ds [k.M ¼d½ dh vuqlwph&I es a lwphc) eky dh djeqDr fcdzh ] ,oa ¼?k½ vf/kfu;e ds vU; izkfo/kkuks a ds vUrxZr eky dh djeqDr fcdzh( ,oa vUrjkZT;h; lEO;ogkj& ¼d½ eky dh dj ;ksX; vUrjjkT;h; fcdzh( ¼[k½ vf/kfu;e dh /kkjk 4 dh mi/kkjk ¼2½ ds [k.M ¼d½ dh vuqlwph&I es a lwphc) eky dh djeqDr vUrjkZT;h; fcdzh] ¼x½ djeqDr vUrjZkT;h; fcdzh ¼dsUnzh; fcdz; dj vf/kfu;e] 1956 ds vU; izkfo/kkuks a ds vUrxZr½( ¼?k½ ns”k ds ckgj fu;kZr dk vkorZ( ¼M-½ jkT; ds ckgj LVkd VªklQj@dUlkbu fd, x, eky dk ewY;( ¼7½ bl /kkjk ds mnns”; ,oa iz;kstu dks dk;kfZUor djus gsrq dfe”uj] ;fn vko”;d gks] okaNuh; ,sls vuqns”k vFkok Li’Vhdj.k tkjh dj ldrk gS ftlls fd C;kSgkjh ds Lrj ij gqbZ NksVh&NksVh yksi ;k =qfV;ks a ds dkj.k mls bl /kkjk ds izkfo/kkuks a dk ykHk nsus ls bUdkj u fd;k tk ldsAÀ1 dj ds fy, nk;h 26- ;fn dj fu/kkZjd izkf/kdkjh dk muds dCts ea s vkbZ lwpuk ij] ;g lek/kku gks tkrk viathd`r C;kSgkjh dk gS fd dksbZ C;kSgkjh] tks fdlh dj vof/k ds lEcU/k ea s bl vf/kfu;e ds v/khu dj dk dj fu/kkZj.k Hkqxrku djus ds fy, nk;h gS] vius dks iathdr` djkus ea s vlQy jgk gS rks og dj fu/kkZjd izkf/kdkjh lqlaxr foRrh; o’kZ dh lekfIr ds ckn rhu o’kksa Z ds volku ds iwoZ ,slh vof/k vkSj ckn dh vof/k;ks a ds lEcU/k ea s ,sls O;fDr }kjk ns; dj dh /kujkf”k dk vius loksÙZ ke foosd ds vuqlkj fu/kkZj.k dh dk;oZ kgh djsxk vkSj mldks ,sls dj fu/kkZj.k ds QyLo:Ik ns; ik;h x;h dj dh /kujkf”k ds cjkcj /kujkf”k dks vFknZ .M ds :Ik ea s Hkqxrku djus d s fy, funs”Z k nsxk % ijUrq ;g fd ,slk dj fu/kkZj.k C;kSgkjh dks lquokbZ dk ;qfDr;qDr volj fn;s fcuk ugha fd;k tk;xs kA 1& mRrjk[k.M vf/kfu;e la[;k 12 o’kZ 2014 dh /kkjk 2 }kjk izfrLFkkfirA Li’Vhdj.k& bl /kkjk ds iz;kstu gsrq dksbZ C;kSgkjh] ;fn og iath;u gsrq viw.kZ vkosnu nsrk gS ;k iath;u izkFkZuk&i= nsus ds Ik”pkr~ dj fu/kkZjd izkf/kdkjh }kjk mldks fn;s x;s fdlh funs”Z k dk mlds }kjk fofufnZ’V vof/k ds Hkhrj vuqikyu djus ea s vlQy jgrk gS rks ;g le>k tk;xs k fd C;kSgkjh iath;u gsrq izkFkZuk&i= nsus ea s vlQy jgk gSA uSfefÙkd C;kSgkjh ds 27- /kkjk 15 ;k /kkjk 25 ea s vUrfoZ’V fdlh izfrdwy ckr ds gksrs gq, Hkh %& lEcU/k ea s fo”ks’k micU/k ¼1½ uSfefÙkd C;kSgkjh] jkT; ea s dkjckj izkjEHk djus ds de ls de 7 fnu iwoZ dj fu/kkZjd izkf/kdkjh dks iath;u izkFkZuk&i= vkSj vius dkjckj ls lEcfU/kr ,slk fooj.k] ,sls s izk:Ik ea s ,oa ,slh jhfr ls] tks fofgr dh tk;] izLrqr djsxkA ¼2½ ,slk uSfefÙkd C;kSgkjh] udn izfrHkwfr] tSlk fd dj fu/kkZjd izkf/kdkjh }kjk fu;r dh tk; vkSj tks ,d ekg ;k ,slh de vof/k] ftlea s uSfefÙkd C;kSgkjh dkjckj lapkfyr dj jgk gks] ds fy, dj Hkqxrku dh vuqekfur ns;rk ls vf/kd ugha gksxh] 7 fnu ds Hkhrj yfsdu dkjckj izkjEHk djus ls iwoZ tek djsxkA ¼3½ dj fu/kkZjd izkf/kdkjh ,slh tk¡p ds Ik”pkr~] tks og vko”;d le>s vkSj eakxh x;h izfrHkwfr C;kSgkjh }kjk tek djus ds Ik”pkr~] izkFkZuk&i= Lohdkj dj ldrk gS vkSj C;kSgkjh dks iathdr` dj ldrk gS vkSj fofgr izk:Ik ea s iath;u izek.k&i= tkjh dj ldrk gSA ¼4½ dj fu/kkZjd izkf/kdkjh C;kSgkjh ds iathdr` fd;s tkus ds Ik”pkr~ mldks jkT; ds ckgj ls eky ykus ds fy, izi=] tSlk og mfpr le>s] tkjh djsxkA C;kSgkjh izkIr o iz;ksx fd;s x;s izi=ks a dk iw.kZ y[s kk izLrqr djsxk vkSj iz;ksx ea s u yk;s x;s izi= ,slh jhfr ls] tSlk fofgr fd;k tk;] okil djsxkA ¼5½ ,slk uSfefÙkd C;kSgkjh ,sls dkykUrjks a ij] ,slh dkykof/k ds Hkhrj ,oa ,sls :Ik ea s vkSj ,slh jhfr ls vius vkorZ dk fooj.k izLrqr djsxk] tks fofgr fd;k tk;A ¼6½ ,slk uSfefÙkd C;kSgkjh] tc dkjckj tkjh j[kuk cUn dj nsrk gS] cUn gksus d s 7 fnu ds Hkhrj yfsdu LFkku NksM+us ls iwoZ] ,d vfUre dj fooj.kh ,sls izk:Ik ea s vkSj ,slh jhfr ls] tSlk fd fofgr dh tk;] nkf[ky djsxkA ¼7½ uSfefÙkd C;kSgkjh ls vfUre dj fooj.kh izkIr gksus ds Ik”pkr~ dj fu/kkZjd izkf/kdkjh fooj.kh] ys[kks a vkSj dkjckj iqLrdks a dh tk¡p djus vkSj ,slh iwNrkN] tSlk og mfpr le>s] djus d s Ik”pkr~ ml ij ;Fkk”kD; “kh?kz dj fu/kkZfjr djsxk( ijUrq ;g fd tgk¡ ,sls uSfefÙkd C;kSgkjh ds dkjckj dh vof/k ,d foÙkh; o’kZ ls vf/kd QSyrh gS rks dj fu/kkZj.k vkns”k vyx&vyx foÙk;h o’kksa Z ea s iM+us okyh vof/k ds fy, vyx&vyx ikfjr fd;s tk;sxa sA ¼8½ dj fu/kkZjd izkf/kdkjh ,sls uSfefÙkd C;kSgkjh ls ns; fdlh dj dks lek;ksftr djus ds Ik”pkr~ izfrHkwfr dh vo”ks’k /kujkf”k mldks okfil djsxkA ¼9½ ,slk uSfefÙkd C;kSgkjh] dj ds fy, nk;h gksxk] ;fn bl vof/k ds fy, mldk fodz; vkorZ /kkjk 3 dh mi/kkjk ¼7½ ds [k.M ¼d½ ds vuqlkj dj;ksX; ek=k dh vkuqikfrd /kujkf”k ls vf/kd gkxs k vkSj mlds [k.M ¼[k½ d s micU/k Hkh ykxw gkasxsA ¼10½ tc ,sls uSfefÙkd C;kSgkjh ds dkjckj dh vof/k ,d le; ea s 60 fnuks a ls vf/kd gks tkrh gS vkSj og ,d uSfefÙkd C;kSgkjh ugha jg tkrk gS rks og /kkjk 15 ds v/khu ,d fu;fer C;kSgkjh ds :Ik ea s iath;u ds fy, vkosnu djsxk vkSj ml ij /kkjk 25 ;k /kkjk 26 ds micU/kks a ds vuqlkj iwjs o’kZ ds fy, ,d fu;fer C;kSgkjh ds :Ik ea s dj fu/kkZfjr fd;k tk;xs k % ijUrq ;g fd mDr mi/kkjk ¼9½ d s vuqlkj dj;ksX; ek=k dh x.kuk vyx&vyx vof/k;kas d s ;ksx ds fy, dh tk;xs h( ----------------------------- ijUrq ;g vkSj fd bl /kkjk ds v/khu fdlh foÙkh; o’kZ ea s fofHkUu vof/k;ks a ds fy, fu/kkZfjr vkorZ vkSj dj vfUre dj fu/kkZj.k vkns”k ea s fey tk;sxk vkSj uSfefÙkd C;kSgkjh ds :Ik ea s Hkqxrku fd;k x;k dksbZ dj Åij fufnZ’V /kkjkvks a ds v/khu vfUre dj fu/kkZj.k ea s ns; dj ds fo:) lek;kfstr dj fn;k tk;xs kA fo”ks’k ifjfLFkfr;ks a ea s 28- ¼1½ dher ifjorZu ea s dj fu/kkZj.k%& ;fn dksbZ C;kSgkjh fdlh o’kZ ea s dksbZ /kujkf”k dher dj fu/kkZj.k ifjorZu ds dkj.k izkIr djrk gS] tks fdlh iwoZ dj vof/k ds vkorZ ea s gksrh] ;fn og mldks ml vof/k ds nkSjku izkIr dh xbZ gksrh rks og ml dj vof/k dk vkorZ le>k tk;xs k] ftlea s og /kujkf”k izkIr gqbZ gS vkSj C;kSgkjh ,slh /kujkf”k dks ml dj vof/k] ftl dj vof/k ea s ,slh /kujkf”k izkIr gqbZ Fkh] ds fooj.kh ea s vyx ls n”kkZrs gq, lfEefyr djsxk vkSj dj fu/kkZjd izkf/kdkjh bl /kujkf”k ij C;kSgkjh dh ml dj vof/k] ftlea s og /kujkf”k izkIr gqbZ gS] ds vkorZ ds leku ns; dj dk fu/kkZj.k djsxk( ijUrq ;g vkSj fd mlh nj ls izHkkfjr fd;k tk;xs k] ftl ij ;g izHkkfjr fd;k x;k gksrk] ;fn vkorZ ij ml dj fu/kkZj.k o’kZ] ftlea s ;g vkorZ lEc) Fkk] ds fy, fu/kkZfjr fd;k x;k gksrkA ¼2½ laj{kkRed dj fu/kkZj.k& ;fn dj fu/kkZjd izkf/kdkjh dks ;g fo”okl djus dk dkj.k gS fd dksbZ O;fDr dj ds Hkqxrku dk vioapu djus dh n`f’V ls ;k buiqV VSDl dk ykHk] ftldk og vU;Fkk gdnkj ugha gS] dk nkok djus ds fy, ;k fdlh vU; O;fDr ds uke ls ;k lkgp;Z ea]s pkgs izR;{kr% ;k ijks{kr% pkgs ,d vfHkdrkZ] deZpkjh] izcU/kd] Hkkxhnkj ;k eq[krkjukek/kkjd] izR;kHkwfrnkrk] ukrsnkj ;k lg&leqRFkku ;k fdlh vU; lkeF;Z ls dkjckj dj jgk Fkk] rks ,slk O;fDr vkSj og O;fDr] ftlds uke es a iath;u izek.k&i=] ;fn dksbZ gS] fy;k x;k gS] bl vf/kfu;e ds v/khu ns; dj] C;kt ;k vFknZ .M ;k dksbZ vU; ns; /kujkf”k ds Hkqxrku ds fy, la;qDr :Ik ls vkSj i`Fkd&i`Fkd nk;h gksxa s] ftldks lHkh ;k fdlh Hkh ,sls O;fDr ij fu/kkZfjr] vkjksfir vkSj mlls olwy fd;k tk ldrk gS] ekuks fd ,slk ;k ,sls O;fDr bl vf/kfu;e ds v/khu C;kSgkjh gSA rFkkfi bl /kkjk ds v/khu dk;oZ kgh fd;s tkus ls iwoZ lEcfU/kr O;fDr dks luq okbZ dk ;qfDr;qDr volj fn;k tk;sxkA ¿ml vkorZ] ftdl 29- ¼1½ ;fn fdlh O;kSgkjh ds fdlh o’kZ ;k mlds Hkkx ds fy, dj fu/kkZjd izkf/kdkjh dks ;g o’kZ ds nkSjkuk dj fo”okl djus dk dkj.k gS fd fdlh dj vof/k ds lEcU/k es a O;kSgkjh dk lEiw.kZ vkorZ ;k fu/kkZj.k ugha fd;k mldk dksbZ Hkkx(À1 x;k gks ;k de nj ls fd;k x;k gks] ¼d½ dj fu/kkZj.k ls NwV x;k gS( fu/kkZj.k djuk ¼[k½ vofu/kkZfjr jg x;k gS( ¼x½ fofgr nj dh vis{kk fuEu nj ls fu/kkZfjr gqvk gS( ¼?k½ mlea s ls dkbs Z djeqfDr ;k NwV xyr vuqeU; dj nh xbZ gS( ¿¼?k?k½ izLrqr fd;s x;s ?kks’k.kk i= ;k izek.k i= ds vk/kkj ij] dj fu/kkZj.k ds nkSjku] NwV vFkok fj;k;r iznku dh x;h gks ijUrq rnqijkUr ,sls izLrqr ?kks’k.kk i= ;k izek.k i= >wBs ;k xyr ik; s tk;(s ;kÀ1 ¼³½ mlea s dksbZ dj ykHk xyr Lohdkj dj fn;k x;k gS rks dj fu/kkZjd izkf/kdkjh dkj.kks a dks vfHkfyf[kr djus ds Ik”pkr~ C;kSgkjh ij ,d uksfVl rkehy djsxk vkSj C;kSgkjh dks lquokbZ dk ;qfDr;qDr volj iznku vkSj ,slh tk¡p djus] ftls og vko”;d le>s] ds Ik”pkr~ og C;kSgkjh ds vkorZ dk fu/kkZj.k ;k iqufuZ/kkZj.k djsxk vkSj fof/k ds vuqlkj dj yxk;sxk vkSj rn~uqlkj bl vf/kfu;e ds micU/k ;FkklEHko ykxw gksaxs( ijUrq ;g fd dj mlh nj ls yxk;k tk;xs k] ftlls og yxk;k tkrk] ;fn vkorZ fu/kkZj.k ;k iw.kZ fu/kkZj.k fu/kkZfjr] tSlh Hkh fLFkfr gks] fd;s tkus ls NwV x;k gksrkA ---------------------------------------------------------------------------------------------------------------------------------------------------------------- 1& mRrjk[k.M vf/kfu;e la[;k 02 o’kZ 2016 dh /kkjk 4 }kjk izfrLFkkfirA Li’Vhdj.k 1& bl mi/kkjk dh dksbZ Hkh ckr dj fu/kkZjd izkf/kdkjh ds fy, mlds fopkj ls loksÙZ ke foosd ls dj fu/kkZj.k djus ea s :dkoV iSnk djus okyh ugha le>h tk;xs hA Li’Vhdj.k 2& bl /kkjk vkSj /kkjk 30 ds iz;kstuks a ds fy, ^^dj fu/kkZjd izkf/kdkjh^^ ls ,slk vf/kdkjh vfHkizsr gS] ftlus iwoZrj dj fu/kkZj.k vkns”k] ;fn dksbZ gks] ikfjr fd;k gks vkSj mlds vUrxZr og vf/kdkjh Hkh gS] ftls rRle; C;kSgkjh ij dj fu/kkZfjr djus dh vf/kdkfjrk gksA Li’Vhdj.k 3& bl mi/kkjk ds v/kuhu uksfVl tkjh djus ds ckotwn tgk¡ dj fu/kkZj.k ;k iqudZjfu/kkZj.k dk dksbZ vkns”k ,slh uksfVl tkjh fd;s tkus ds iwoZ ls fo|eku gks] ogk¡ og mlh izdkj izHkkoh cuk jgsxk] tc rd ,slh uksfVl ds vuqlj.k ea s bl /kkjk ds v/khu fd;s x;s dj fu/kkZj.k ;k iqu% dj fu/kkZj.k ds fdlh vkns”k }kjk mlea s ifjorZu u dj fn;k tk;sA ¼2½ /kkjk 28 ;k bl /kkjk ea s ;FkkmicfU/kr fd;s tkus ds flok;] dj fu/kkZj.k ;k iqu% dj fu/kkZj.k dk dksbZ vkns”k mi/kkjk ¼1½ ds v/khu ml o’kZ ;k mlds Hkkx] ftlds lEcU/k es a dj dk fu/kkZj.k fd;k tkuk gS] ds vUr ls rhu o’kZ dh lekfIr ds ckn ikfjr ugha fd;k tk;xs kA ¼3½ dj fu/kkZj.k ls NwV x;s vkorZ ds lEcU/k ea s dj fu/kkZj.k ;k iqu% dj fu/kkZj.k] ml dj fu/kkZj.k o’kZ] ftlds fy, dj fu/kkZj.k fd;k tkuk gS] dh lekfIr ds 31 fnlEcj dks lekIr gksus okys rhu o’kZ vkSj ukS ekg dh vof/k ds Hkhrj fdlh Hkh le; fd;k tk ldrk gS] ;fn bl /kkjk ds v/khu uksfVl dh rkehyh ml dj fu/kkZj.k o’kZ] ftlds fy, dj fu/kkZj.k fd;k tkuk gS] dh lekfIr ds ckn 30 flrEcj dks lekIr gksus okyh rhu o’kZ vkSj N% ekg dh vof/k ds Hkhrj dj nh x;h gSA ¿¼4½ ;fn dfe”uj Lo;a ;k dj fu/kkZjd izkf/kdkjh }kjk vfHkfyf[kr dkj.kks a ds vk/kkj ij larq’V gS fd ,slk djuk U;k;ksfpr vkSj lehphu gS] dj fu/kkZjd izkf/kdkjh dks bl fufeÙk izkf/kdr` dj ldrk gS vkSj bl ckr ds gksrs gq, Hkh fd ,sls dj fu/kkZj.k ;k iqu% dj fu/kkZj.k djus es a er ifjorZu Hkh vUrxzZLr gks] rks ,slk dj fu/kkZj.k ;k iqu% dj fu/kkZj.k mijksDr vof/k dh lekfIr ds ckn Hkh fd;k tk ldrk gS fdUrq ,sls dj fu/kkZj.k o’kZ dh lekfIr ls N% o’kZ dh lekfIr vFkok ml vkns”k ds fnukad ftldk iqu% dj fu/kkZj.k fd;k tkuk gks ls pkj o’kZ dh lekfIr] tks Hkh i”pkr~orhZ gks] dh lekfIr ds i”pkr~ ugha fd;k tk ldsxkAÀ1 Hkwy dk lq/kkj 30- ¼1½ fdlh vf/kdkjh ;k izkf/kdkjh ;k vf/kdj.k ;k mPp U;k;ky; }kjk bl vf/kfu;e ds vUrxZr ikfjr fdlh vkns”k es a vfHkys[k ns[kus ek= ls izR;{k fdlh ckr dks LoizLrko ls ;k C;kSgkjh ;k fdlh vU; fgrc) O;fDr ds izkFkZuk&i= ij] ml vkns”k ds fnuk¡d] ftlea s lq/kkj fd;k tkuk gks] ds rhu o’kZ ds Hkhrj lq/kkj ldrk gS % ijUrq ;g fd ;fn bl mi/kkjk ds v/khu izkFkZuk&i= ,slh rhu o’kZ dh vof/k ds Hkhrj fn;k x;k gS rks mldk fuLrkj.k ,slh vof/k ds Ik”pkr~ Hkh fd;k tk ldrk gS % ijUrq ;g vkSj fd ,slk dksbZ lq/kkj] ftlds izHkko ls fu/kkZfjr dj] vFknZ .M] Qhl ;k vU; ns;ks a ea s o`f) gks] rc rd ugha fd;k tk;xs k tc rd fd ,sls C;kSgkjh ;k vU; O;fDRk dks] ftlds ,slh o`f) ls izHkkfor gksus dh lEHkkouk gks] lquokbZ dk ;qfDr;qDr volj u ns fn;k x;k gksA ¼2½ ml n”kk eas tc ,slh Hkwy lq/kkj dk izHkko yxk; s gq, dj ds c<+us dk gksxk] lEcfU/kr dj fu/kkZjd izkf/kdkjh fofgr :Ik ls ek¡x dh fQj ls lwpuk C;kSgkjh dks nsxk vkSj mlds ckn bl vf/kfu;e ds vkSj mlds v/khu cuk, x, fu;eks a ds lc micU/k mlh izdkj ykxw gkasxs] tSlk fd izFke ckj lwpuk nsus ij ykxw gkrs s gSaA ------------------------------------------------------------------------------------------------------------------------------------------------------------ 1& mRrjk[k.M vf/kfu;e la[;k 02 o’kZ 2016 dh /kkjk 4 }kjk izfrLFkkfirA 1¿dj fu/kkZj.k ds 31- ¼1½ fdlh ekeys es a ftles a dj fu/kkZj.k ;k iqu% dj fu/kkZj.k ;k vFknZ .M ds lEca/k es a fdlh vkns”k dks ,di{kh; vkns”k ikfjr fd;k x;k gks] C;kSgkjh mDr vkns”k dh rkehyh ds rhl fnu ds vikLr djus dh Hkhrj dj fu/kkZjd izkf/kdkjh dks ,slk vkns”k vikLr djus vkSj ekey s ij iqu% fopkj “kfDr djus ds fy, izkFkZuk i= ns ldrk gS vkSj ;fn ,sls vf/kdkjh dk lek/kku gks tkrk gS fd izkFkhZ dks uksfVl ugha feyk Fkk ;k og i;kZIr dkj.kks a ls fu;r rkjh[k dks mifLFkr u gks ldk Fkk] rks og vkns”k dks vikLr dj ldrk gS vkSj ekey s dh iqu% lquokbZ izkjEHk dj ldrk gS% ijUrq ;g fd bl izdkj ds ,di{kh; vkns”k dks vikLr fd;s tkus d s fy, dksbZ izkFkZuk i= rc rd xzg.k ugha fd;k tk;xs k] tc rd fd C;kSgkjh }kjk lHkh lkof/kd foojf.k;ka rFkk okf’kZd fooj.kh iw.kZ ,oa lgh :i es a nkf[ky u dh x;h gks vkSj mlds lkFk dj dh /kujkf”k ds] ftls C;kSgkjh us Lohdkj fd;k gks] Hkqxrku dk lUrks’ktud izek.k u gks( ijUrq ;g vkSj fd ,sls ekey s es]a ,di{kh; vkns”k dks vikLr fd;s tkus ds fy, izkFkZuk i= dsoy ,d gh ckj xzg.k fd;k tk;xs kA ijUrq ;g Hkh fd ;fn dksbZ ,di{kh; vkns”k 02 ekpZ] 2016 dks vFkok mlds i”pkr~ rkehy gqvk gS vkSj bl /kkjk ds v/khu izkFkZuk i=] rkehyh ds 30 fnu lekIr gksus ds Hkhrj vFkok bl vf/klpw uk ds tkjh gksus ds 30 fnu ds iwoZ] tks Hkh i”pkrorhZ gks] nkf[ky fd;k tkrk gS] rks ,sls ,di{kh; vkns”k dks vikLr djus ds fy, fn;s x;s izkFkZuk i= dks xzg.k fd;k tk;sxk c”krZs fd nkf[ky fd;k x;k izkFkZuk i= bl mi/kkjk es a fofgr leLr “krkZs a dks iw.kZ djrk gksA ¼2½ ;fn /kkjk 24 ds v/khu dksbZ dj fu/kkZj.k vkns”k ,di{kh; fn;k tk;] rks C;kSgkjh vkns”k rkehy fd;s tkus d s rhl fnu ds Hkhrj djfu/kkZjd izkf/kdkjh dks ,sls vkns”k dks vikLr djus ds fy, vkosnu dj ldrk gS vkSj ;fn ,sls izkf/kdkjh dk lek/kku gks tk; s fd C;kSgkjh us ,slh fooj.kh izLrqr djus d s fy, fofgr vafre rkjh[k ls rhl fnu ds HKhrj fooj.kh izLrqr djrh gS vkSj fooj.kh ds vuqlkj ns;dj dk Hkqxrku dj fn;k gS] rks og ,slk vkns”k vkSj mlds v/khu ekax dh lwpuk Hkh] ;fn dksbZ gks] ifj’d`r ;k vikLr dj ldsxk( ijUrq ;g fd ,sls ekey s es]a ,di{kh; vkns”k dks vikLr fd;s tkus ds fy,] izkFkZuk i= dsoy ,d gh ckj xzg.k fd;k tk;xs k( ijUrq ;g vkSj fd dksbZ ,di{kh; vkns”k 02 ekpZ] 2016 dks vFkok mlds i”pkr~ rkehy gqvk gS vkSj bl /kkjk ds v/khu izkFkZuk i=] rkehyh ds 30 fnu lekIr gksus ds Hkhrj vFkok bl vf/klwpuk ds tkjh gksus ds 30 fnu ds iwoZ] tks Hkh i”pkr~orhZ gks] nkf[ky fd;k tkrk gS] rks ,sls ,di{kh; vkns”k dks vikLr djus ds fy, fn;s x;s izkFkZuk i= dks xzg.k fd;k tk;sxk c”krs Z fd nkf[ky fd;k x;k izkFkZuk i= bl mi/kkjk es a fofgr leLr “krksa Z dks iw.kZ djrk gksA ¼3½;fn fdlh C;kSgkj dks mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 dh /kkjk 4&d ds v/khu ik=rk izek.k i=] ml vof/k ds fy;s fn;k x;k gS ftlds fy;s ik=rk izek.k i= fn;s tkus ds iwoZ dj fu/kkZj.k ;k iqu% dj fu/kkZj.k dk vkns”k ;k vihy es a vkns”k ikfjr fd;k x;k gS rks ,slk vkns”k ml dj fu/kkZj.k ;k vihy izkf/kdkjh }kjk ftldh vf/kdkfjrk gS ;k rks Lor% ;k C;kSgkjh ds vkosnu ij] ,slk ik=rk izek.k i= nsus okys vkns”k dh izfr ds mldks izkIr gksus ds ,d o’kZ ds Hkhrj] vikLr fd;k tk ldrk gS vkSj fof/k ds vuqlkj ,d u;k vkns”k ikfjr fd;k tk ldrk gS( ijUrq ;g fd ;fn C;kSgkjh }kjk bl /kkjk ds v/khu vkosnu mi;qZDr vof/k ds Hkhrj fd;k x;k gks rks mldk fuLrkj.k ,slh vof/k ds ckn Hkh fd;k tk ldrk gSAÀ &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& 1- mRrjk[k.M vf/kfu;e la[;k 19 o’kZ 2016 dh /kkjk 2 }kjk var%LFkkfirA dj fu/kkZj.k vFkok 32 ¼1½ dj fu/kkZj.k o’kZ dh fdlh dj vof/k ds fy, /kkjk 24 ds v/khu dksbZ dj fu/kkZj.k iqu% dj fu/kkZj.k ds vkns”k C;kSgkjh }kjk ,sls dj fu/kkZj.k o’kZ ds fy, okf’kZd fooj.kh nkf[ky ds ckn ikfjr fy, ifjlhek dky ugha fd;k tk;xs k vkSj ;fn C;kSgkjh }kjk fooj.kh nkf[ky ugha fd;k x;k gS rks ,slh vof/k ds fy, okf’kZd fooj.k nkf[ky fd;s tkus ds fy, fofgr vof/k ;k c<+k;s x;s Lohdr` le; dh lekfIr ds ckn dj fu/kkZj.k ugha fd;k tk;xs kA ¼2½ /kkjk 28 ea s vU;Fkk fn;s x;s micU/kks a ds flok; fdlh dj fu/kkZj.k o’kZ ds fy, bl vf/kfu;e ds fdlh micU/k ds v/khu dj fu/kkZj.k ;k iqu% dj fu/kkZj.k dk dksbZ vkns”k ,sls dj fu/kkZj.k o’kZ ds vUr ls rhu o’kZ dh lekfIr ds Ik”pkr~ ugha fd;k tk;xs kA ¼3½ /kkjk 29 ds micU/kks a ds v/khu dj fu/kkZj.k ;k iqu% dj fu/kkZj.k vkns”k] mleaas fofgr le; ds Hkhrj ikfjr fd;k tk ldrk gSA ¼4½ ;fn fdlh dj fu/kkZj.k dk dksbZ vkns”k vikLr dj fn;k tk; vkSj ekey s dks bl vf/kfu;e ds micU/kks a ds v/khu fdlh izkf/kdkjh }kjk ;k fdlh l{ke U;k;ky; }kjk iqu% dj fu/kkZj.k ds fy, izfrizsf’kr fd;k tk; rks dj fu/kkZjd izkf/kdkjh }kjk ekey s ds izfrizs’k.k ds vkns”k dh izfr izkIr gksus ds rkjh[k ls ,d o’kZ ds Hkhrj iqu% dj fu/kkZj.k vkns”k fd;k tk ldrk gSA ¼5½ ;fn dj fu/kkZj.k dk dksbZ vkns”k dj fu/kkZjd izkf/kdkjh dh vf/kdkfjrk ds vHkko ds vk/kkj ij ;k fdlh uksfVl dh vuqfpr rkehyh ds vk/kkj ij ;k vuqfpr uksfVl dh rkehyh ds vk/kkj ij ;k fdlh vU; rRleku vk/kkj ij fdlh l{ke izkf/kdkjh ;k U;k;ky; }kjk vfHk[k.Mhr dj fn;k tk; rks ftl dj fu/kkZjd izkf/kdkjh dk vkns”k bl izdkj vfHk[k.Mhr fd;k x;k gS] vf/kdkfjrk ;qDr dj fu/kkZjd izkf/kdkjh }kjk dj fu/kkZj.k dk u;k vkns”k ikfjr fd;k tk ldrk gS( ijUrq ;g fd tc iwoZ ea s fd;k x;k dksbZ dj fu/kkZj.k ;k iqu% dj fu/kkZj.k vkns”k mfpr uksfVl ds vHkko es a ;k vf/kdkfjrk ds vHkko ea s ;k mfpr uksfVl dh rkehyh ds vHkko ea s vfHk[k.Mhr dj fn;k x;k gS rks dj fu/kkZjd izkf/kdkjh izkf/kdkjh }kjk fofgr lek;kof/k ds Hkhrj dj fu/kkZj.k ;k iqu% dj fu/kkZj.k dk u;k vkns”k] C;kSgkjh ij uksfVl mfpr rkSj ij rkehy djus ds ckn vkSj C;kSgkjh dks lquokbZ dk ;qfDr;qDr volj nsus d s ckn ikfjr fd;k tk ldrk gSA ------------------------------------------------------------------------------- ¿¼6½ ;fn fdlh dj fu/kkZj.k o’kZ ds dj fu/kkZj.k ;k iqu% dj fu/kkZj.k dk dksbZ vkns”k /kkjk 31 ds v/khu vikLr dj fn;k tk;] rks ml o’kZ ds fy, dj fu/kkZj.k ;k iqu% dj fu/kkZj.k dk u;k vkns”k ml rkjh[k ls] tc iwoZorhZ vkns”k vikLr fd;k x;k Fkk] rhu ekg ds Hkhrj fd;k tk ldrk gSAÀ1 ¼7½ tgk¡ fdlh dj fu/kkZj.k o’kZ ds fy, dj fu/kkZj.k ;k iqu% dj fu/kkZj.k dh dk;oZ kgh fdlh U;k;ky; ;k izkf/kdkjh ds vkns”k ds v/khu LFkfxr gks] rks LFkxu vkns”k dh rkjh[k ls izkjEHk gksus okyh vkSj lEc) dj fu/kkZjd izkf/kdkjh }kjk LFkxu dks fu’izHkkoh djus okys vkns”k dh izkfIr dh rkjh[k dks lekIr gksus okyh vof/k dks bl /kkjk ea s micfU/kr ifjlhek vof/k dh lax.kuk djus ea s fudky fn;k tk;xs k % ijUrq ;g fd ;fn ,slh lax.kuk djus ea s ifjlhek dh vof/k ,d o’kZ ls de gks tk; s rks ,slk dj fu/kkZj.k ;k iqu% dj fu/kkZj.k] dj fu/kkZjd izkf/kdkjh }kjk LFkxu dks fu’izHkkoh djus okys vkns”k dh izkfIr dh rkjh[k ls ,d o’kZ ds Hkhrj fd;k tk ldrk gSA ¼8½ djnkrk ds fdlh vU; dj fu/kkZj.k ;k iqu% dj fu/kkZj.k ;k fdlh vU; fdlh fo’k; ds lEcU/k ea s dksbZ vihy ;k vU; dk;oZ kgh] ftlea s fof/k dk ,slk iz”u vUrxZzLr gks] ftldk iz”uxr dj fu/kkZj.k ;k iqu% dj fu/kkZj.k ij lh/kk izHkko iM+ ldrk gks] ftl vof/k ds nkSjku mPp U;k;ky; ;k mPpre U;k;ky; ds le{k yfEcr jgh gks] ml vof/k dks bl /kkjk ea s micfU/kr ifjlhek dky dh lax.kuk djus ea s fudky fn;k tk;xs kA ¼9½ ;fn fdlh dj fu/kkZjd izkf/kdkjh us fdlh C;kSgkjh ds fdlh dj fu/kkZj.k o’kZ ds fy, dj fu/kkZj.k ;k iqu% dj fu/kkZj.k ea%s& ¼d½ fdlh vkorZ dks lfEefyr dj fy;k gS vkSj ofj’B izkf/kdkjh ;k U;k;ky; us vius ea s fof/kiwoZd fufgr “kfDr;ks a dk iz;ksx djds] ,sls vkorZ dks & ¼,d½ fdlh vU; dj fu/kkZj.k o’kZ ds s fy, ml C;kSgkjh ds( ¼nks½ dsUnzh; fodz;dj vf/kfu;e] 1956 ds v/khu ml C;kSgkjh ds( ;k ¼rhu½ bl vf/kfu;e ds v/khu ;k dsUnzh; fodz;dj vf/kfu;e] 1956 ds v/khu fdlh vU; C;kSgkjh ds] dj fu/kkZj.k ls lEcfU/kr Bgjk;k gks( ¼[k½ fdlh vkorZ dks bl vk/kkj ij lfEefyr ugha fd;k gS fd mldk lEcU/k dsUnzh; fcdzhdj vf/kfu;e] 1956 ds v/khu dj fu/kkZj.k ls gS vkSj fdlh ofj’B izkf/kdkjh ;k U;k;ky; us vius ea s fufgr fof/kiwoZd “kfDr;ks a dk iz;ksx djds] ,sls vkorZ dks bl vf/kfu;e ds v/khu ml C;kSgkjh ds dj fu/kkZj.k ls lEcfU/kr Bgjk;k gks] pkgs og ,sls dj fu/kkZj.k o’kZ ds fy, gks ;k fdlh vU; dj fu/kkZj.k o’kZ ds fy,] rks bl /kkjk dh le; dks lhfer djus okyh dksbZ ckr] ;FkkfLFkfr] ,sls dj fu/kkZj.k o’kZ ds ;k ,sls vU; dj fu/kkZj.k o’kZ ds fy,] ml C;kSgkjh ds ;k ,sls vU; C;kSgkjh ds pkgs bl vf/kfu;e ;k dsUnzh; fodz;dj vf/kfu;e] 1956 ds v/khu dj fu/kkZj.k ;k iqu% dj fu/kkZj.k ds lEcU/k ea s ykxw u gksxhA &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& 1& mRrjk[k.M vf/kfu;e la[;k 19 o’kZ 2016 dh /kkjk 3 }kjk var%LFkkfirA ¼10½ ;fn mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 dh /kkjk 4d ds v/khu Lohdr` ik=rk izek.k&i= dks dfe”uj }kjk bl vf/kfu;e dh /kkjk 76 dh mi/kkjk ¼13½ ds v/khu la”kksf/kr ;k fujLr dj fn;k tkrk gS rks laxr o’kZ ds fy, dj fu/kkZj.k ;k iqu% dj fu/kkZj.k mijksDr izek.k&i= ds la”kks/ku ;k fujLrhdj.k vkns”k dh dj fu/kkZj.k vf/kdkjh }kjk izkfIr dh rkjh[k ls ,d o’kZ ds Hkhrj fd;k tk ldrk gSA ¼11½ ;fn fdlh dj fu/kkZjd izkf/kdkjh }kjk fdlh C;kSgkjh ds lEcU/k ea s fdlh vof/k ds fy, ikfjr dksbZ vkns”k fdlh U;k;ky; ;k vf/kdj.k ds fdlh fu.kZ; ;k vkns”k] tks vfUre gks x;k gS] ds ifj.kke Lo:Ik ;k mldks /;ku ea s j[krs gq, =qfViw.kZ ;k jktLo ds fgr es a gkfudj Ikk;k tkrk gS rks bl vf/kfu;e ea s nh xbZ fdlh ckr ds gksrs gq, Hkh] dj fu/kkZjd izkf/kdkjh] dfe”uj ;k muds }kjk bl iz;kstu ds fy, vf/kdr` fdlh vf/kdkjh dh vuqefr ls] ,sls fofu”p; ;k vkns”k dh rkjh[k ls rhu o’kZ dh vof/k ea s fdlh Hkh le;] fofu”p; ;k vkns”k ds vuqlkj C;kSgkjh }kjk ns; dj dk fu/kkZj.k djus ds fy, dk;oZ kgh dj ldrk gSA ¼12½ bl /kkjk eas nh xbZ fdlh ckr ds gksrs gq, Hkh] tgk¡ jkT; ljdkj dh ;g jk; gS fd jkT; ;k mlds fdlh Hkkx ea s rRle; fo|eku vlk/kkj.k ifjfLFkfr;ks a ds dkj.k] fdlh ekey s eas ;k ekeyksa ds oxZ ea s bl /kkjk ds v/khu fu/kkZfjr le; ds Hkhrj dj fu/kkZj.k ;k iqu% dj fu/kkZj.k iwjk djuk dfBu gksxk rks og jkti= ea s vf/klfwpr djds] ,sls ekey s ;k ekeyksa ds oxZ eas dj fu/kkZj.k ;k iqu% dj fu/kkZj.k ds fy, bl vf/kfu;e ds v/khu fofgr le;
Part document.segment-5
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 5
- document.segment-5 Verify source ↗
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 5
lhek dks c<+k ldrh gSA ¼13½ tgk¡ dksbZ C;kSgkjh fdlh ,slh /kujkf”k] tks mlus dj ds :Ik ea s tek dh gS ;k dksbZ /kujkf”k mlls dj ds :Ik ea s olwy dh xbZ gS ;k mlds }kjk /kkjk 36 dh mi/kkjk ¼1½ ds micU/kks a ds v/khu dj dh dVkSrh dh xbZ gS] dh okilh dk nkok djrk gS vkSj dksbZ dj fu/kkZj.k bl /kkjk ds v/khu fofgr le; ds Hkhrj ugha fd;k x;k gS rks bl /kkjk ea s nh xbZ fdlh ckr ds gksrs gq, Hkh dj fu/kkZjd izkf/kdkjh] dfe”uj dh fyf[kr iwoZ vuqefr ls] tek dh xbZ] dkVh xbZ ;k olwy dh xbZ /kujkf”k ls lEcfU/kr dj ns;rk ds izfr vkorZ vkSj dj dk fu/kkZj.k ,sls s dj fu/kkZj.k o’kZ ds fy, bl /kkjk ea s fofgr le;kof/k ds ckn Hkh dj ldrk gSA vkorZ vkSj dj vkfn 33- ¼1½ fofgr jhfr ls vo/kkfjr vkorZ dh /kujkf”k dks] ;fn ,slh /kujkf”k nl :Ik;s ds xq.kkad dks iw.kkZafdr djuk ea s u gks] fudVre nl :Ik;s ds xq.kakd ea s iw.kkZafdr fd;k tk;xs k vFkkZr nl :Ik;s ds ,sls Hkkx dks] tks ik¡p :Ik;s ls de gks] NksM+ fn;k tk;xs k vkSj fdlh vU; Hkkx dks nl :Ik;k fxuk tk;xs kA bl izdkj iw.kkZafdr dh x;h /kujkf”k dks bl vf/kfu;e ds v/khu dj fu/kkZj.k ds iz;kstuks a ds fy, fu/kkZfjrh dk vkorZ le>k tk;xs kA ¼2½ bl vf/kfu;e ds micU/kks a ds v/khu ns; dj] Qhl] C;kt] vFknZ .M ;k fdlh /kujkf”k dks ;k okil djus ;ksX; /kujkf”k dks] ;fn ,slh /kujkf”k ea s ,d :Ik;s dk Hkkx gks] fudVre :Ik;s ds xq.kkad ea s iw.kkZafdr fd;k tk;sxk vFkkZr~ ,d :Ik;s ds ,sls Hkkx dks] tks ipkl iSls ls de gks] NksM+ fn;k tk;sxk vkSj fdlh vU; Hkkx dks ,d :Ik;k fxuk tk;xs kA dj dk Hkqxrku vkSj 34- ¼1½ Lohdr` :Ik ls ns; dj dh /kujkf”k] lEcfU/kr dj vof/k dh fooj.kh ds lkFk fofgr mldh olwyh jhfr ls tek dh tk;sxhA dj ds :Ik ea s fu/kkZfjr /kujkf”k fofufnZ’V jhfr ls vkSj dj fu/kkZj.k vkns”k vkSj ek¡xi= dh rkehyh ds ¿60 fnu ds HkhrjÀ1 tek dh tk;sxhA vFknZ .M ds :Ik ea s vf/kjksfir /kujkf”k fofgr jhfr ls vkSj ,slh /kujkf”k vFknZ .M ds :Ik ea s vf/kjksfir djus okys vkns”k dh rkehyh ds 30 fnu ds Hkhrj tek dh tk;sxhA Lohdr` :Ik ls ns; dj ;k fu/kkZfjr dj vkSj vf/kjksfir vFkZn.M dh /kujkf”k ds vU;Fkk vU; dksbZ /kujkf”k] ¿foyEc “kqYd] ;fn dksbZ gks] lfgrÀ2 tks bl vf/kfu;e ds fdlh micU/k ds v/khu Hkqxrku ;ksX; vo/kkfjr dh tk;xs h] fofgr jhfr ls vkSj fofgr le; ds Hkhrj tek dh tk;xs h % 1- mÙkjk[k.M vf/kfu;e la0 05 o’kZ 2008 dh /kkjk 9 }kjk izfrLFkkfirA 2- mÙkjk[k.M vf/kfu;e la0 25 o’kZ 2010 dh /kkjk 6 ¼1½¼d½ }kjk izfrLFkkfirA ijUrq ;g vkSj fd tgk¡ ,slh le;kof/k fofgr ugha dh xbZ gS] ns; /kujkf”k dks tek djus dh vof/k ,sls vkns”k] ftlds }kjk ,slh /kujkf”k vo/kkfjr dh xbZ gS] dh rkehyh ds ¿60 fnu ds HkhrjÀ1 le>h tk;xs hA ¿¼2½ /kkjk 23 ds v/khu fooj.kh izLrqr djus okyk iathdr` C;kSgkjh fooj.kh ls vkPNkfnr dj vof/k ds fy;s mlds }kjk ns; dj dh /kujkf”k] ns; vFkZn.M ;k C;kt ;k foyEc “kqYd] ;fn dksbZ gks] vFkok rhuks a dh /kujkf”k ;k /kkjk 25 ds v/khu ns; foyEc “kqYd] ;fn dksbZ gks] lfgr jktdh; dks’kkxkj es a ,slh jhfr vkSj ,sls vUrjky ls] tSlk fd fofgr fd;k tk;] tek dh tk;sxh vkSj ,slh /kujkf”k dk Hkqxrku n”kkZrh dks’kkxkj dh jlhn vFkok bZ&iSesUV dk lcwr nkf[ky djsxkAÀ2 ¼3½ dksbZ iathdr` C;kSgkjh] tks /kkjk 23 dh mi/kkjk ¼9½ ;k mi/kkjk ¼10½ ds vuqlkj la”kksf/kr fooj.kh izLrqr djrk gS] tks ;g n”kkZrk gS fd ewy fooj.kh ds vuqlkj tek fd;s ;k tek fd;s tkus ;ksX; ns; dj dh vis{kk dj dh vf/kd /kujkf”k ns; gS rks og fooj.kh ds lkFk vUrj dh /kujkf”k dks mi/kkjk ¼2½ ea s micfU/kr jhfr ls tek djus dh jlhn izLrqr djsxkA ¼4½ Lohdr` :Ik ls ns; dj fofgr le; ds Hkhrj tek fd;k tk;xs kA ,slk djus ea s foQy gksus ij vnÙk /kujkf”k ij fofgr vfUre rkjh[k ds Bhd vxyh rkjh[k ls ,slh /kujkf”k ds Hkqxrku dh rkjh[k rd 15 izfr”kr okf’kZd dh nj ls C;kt ns; vkSj Hkqxrku ;ksX; gksxkA Li’Vhdj.k 1& bl mi/kkjk ds iz;kstukFkZ Lohdr` :Ik ls ns; dj ls og dj vfHkizsr gS] tks bl vf/kfu;e ds v/khu fodz; vkorZ ;k ;FkkfLFkfr] dz; vkorZ ;k nksuks a ij] tSlk fd C;kSgkjh }kjk j[k s x;s y[s kksa ea s fn[kk;k x;k gks ;k tks mlds }kjk bl vf/kfu;e ds v/khu fdlh fooj.kh ;k dk;Zokgh ea s Lohdr` fd;k x;k gks] buea s ls tk s Hkh vf/kd gkAs Li’Vhdj.k 2& ^^ekg^^ dk vFkZ 30 fnu gksxk vkSj ,d ekg ls de dh vof/k ds lEcU/k ea s ns; C;kt vkuqikfrd :Ik ls laxf.kr fd;k tk;xs kA ¼5½ igy s gh tek dh tk pqdh dj dh /kujkf”k ls vf/kd bl vf/kfu;e ds v/khu fu/kkZfjr dj dh /kujkf”k bl vf/kfu;e ds micU/kks a ds vuqlkj ns; C;kt lfgr] dj fu/kkZj.k vkSj ek¡x dh uksfVl eas fufnZ’V jhfr ls vkSj mls rkfey fd;s tkus ds rhl fnu ds Hkhrj tek dh tk;xs hA ¼6½ ;fn Lohdr` :Ik ls ns; dj] ftl ij mi/kkjk ¼2½ ykxw gksrh gS] fHkUu dksbZ fu/kkZfjr fd;k x;k] iqu% fu/kkZfjr fd;k x;k ;k fdlh izkf/kdkjh ;k U;k;ky; }kjk c<+k;k x;k dj] dj fu/kkZj.k vkns”k vkSj ek¡x dh uksfVl ea s fofufnZ’V vof/k dh lekfIr ds rhu ekg ckn Hkh cdk;k jg tkrk gS rks ,slh vof/k dh lekfIr dh rkjh[k ls laxf.kr cdk;k /kujkf”k ij 9 izfr”kr okf’kZd dh nj ls lk/kkj.k C;kt ns; vkSj Hkqxrku ;ksX; gksxk % ijUrq ;g fd ;fn dj dh /kujkf”k vihy] iqujh{k.k ij ;k l{ke U;k;ky; ds fdlh vkns”k }kjk ifjofrZr dh tkrh gS rks bl mi/kkjk ds v/khu C;kt dh /kujkf”k dh iqu% x.kuk dh tk;xs hA ¼7½ mi/kkjk ¼2½] ¼3½] ¼4½ vkSj ¼5½ ds v/khu C;kt dh /kujkf”k] fdlh ,sls vU; nkf;Ro ;k vFknZ .M ij izfrdwy izHkko Mkys fcuk gksxh] tks C;kSgkjh dks bl vf/kfu;e ;k rRle; izo`Ùk fdlh vU; fof/k ds v/khu mBkuh iMs vkSj mls dj dh /kujkf”k ea s tksM+ fn;k tk;xs k vkSj lHkh iz;kstuks a ds fy, dj dk Hkkx le>k tk;xs kA 1- mÙkjk[k.M vf/kfu;e la0 05 o’kZ 2008 dh /kkjk 9 }kjk izfrLFkkfirA 2- mÙkjk[k.M vf/kfu;e la0 25 o’kZ 2010 dh /kkjk 6 ¼1½¼[k½ }kjk izfrLFkkfirA ¼8½ tgk¡ /kkjk 32 dh mi/kkjk ¼4½ ea s fufnZ’V dj fu/kkZj.k ;k iqu% dj fu/kkZj.k dk dksbZ vkns”k ;k /kkjk 32 dh mi/kkjk ¼6½ ea s fufnZ’V dj fu/kkZj.k ;k iqu% dj fu/kkZj.k dk dksbZ vkns”k fd;k tkrk gS vkSj ns; dj c<+k;k tkrk gS rks C;kSgkjh ,sls c<+k;s x;s dj ij C;kt dk nk;h gksxk ekuks fd ;g izFke ckj ikfjr dj fu/kkZj.k vkns”k ea s c<+k;k x;k Fkk vkSj bl iz;kstu gsrq dj fu/kkZj.k vkns”k vkSj ek¡x dh uksfVl dh rkehyh dh rkjh[k rn~uqlkj la”kksf/kr le>h tk;xs hA ¼9½ ;fn fdlh dj dh olwyh fdlh U;k;ky; ;k izkf/kdkjh ds fdlh vkns”k ls LFkfxr jgh gks vkSj ,slk LFkxu vkns”k ckn ea s fo[k.Mhr dj fn;k x;k gks rks mi/kkjk ¼6½ eas fufnZ’V C;kt ,slh fdlh vof/k ds fy, Hkh nk;h gksxk] ftlea s ,slk vkns”k izHkkoh jgk gksA ¼10½ bl vf/kfu;e ds v/khu jkT; ljdkj dks ns; dksbZ dj ;k vU; /kujkf”k;ks a ¿foyEc “kqYd] ;fn dksbZ gks] lfgrÀ1 ;k dksbZ /kujkf”k] ftls dj fu/kkZjd izkf/kdkjh dks nsuk fdlh O;fDr ls mi/kkjk ¼14½ ds v/khu visf{kr gks ;k ftlls fd og mi/kkjk ¼17½ ds v/khu dj fu/kkZjd izkf/kdkjh ds izfr O;fDRkxr :Ik ls mÙkjnk;h gks rRle; izo`Ùk fdlh vU; fof/k ea s fdlh ckr ds gksrs gq, Hkh vkSj jkT; ljdkj ds fdlh fo”ks’k ;k lekU; vkns”k ds v/khu jgrs gq, ekyxqtkjh ds cdk;k ds :Ik ea s ;k dj fu/kkZjd izkf/kdkjh ;k jkT; ljdkj }kjk ml fufeÙk izkf/kdr` fdlh vU; vf/kdkjh }kjk fofgr jhfr ls olwy dh tk ldsxh vkSj olwyh ds iz;kstuks a ds fy, ,sls dj fu/kkZjd izkf/kdkjh ;k vU; izkf/kdr` vf/kdkjh dks& ¼d½ ,sls lHkh vf/kdkj gksxa s] tks flfoy izfdz;k lfgark] 1908 ds v/khu fdlh flfoy U;k;ky; dks fdlh fMdzh ds v/khu ns; /kujkf”k dh olwyh ds iz;kstu ds fy, gS( ¼[k½ fdlh vU; {ks= ea]s vf/kdkfjrk okys dj fu/kkZjd izkf/kdkjh ;k izkf/kdr` vf/kdkj ls ,slh olwyh djus dh vis{kk djus dh “kfDr gksxh] ;fn ckdhnkj ;k mldh lEifÙk ,sls vU; dj fu/kkZjd izkf/kdkjh ;k vf/kdkjh ds {ks= ea s gS vkSj rnqijkUr ,slk vU; dj fu/kkZjd izkf/kdkjh ;k vf/kdkjh dh olwyh dh dk;oZ kgh fofgr jhfr ls djsxkA ¼11½ mi/kkjk ¼4½ vkSj ¼5½ ea s nh xbZ fdlh ckr ds gksrs gq, vkSj fdlh U;k;ky;] vf/kdj.k ;k vU; izkf/kdj.k ds fdlh fu.kZ;] fMdzh ;k vkns”k ds gksrs gq, Hkh] ;fn dj fu/kkZj.k izkf/kdkjh }kjk fdlh C;kSgkjh ij bl vf/kfu;e ds v/khu fdlh dj ;k vU; ns;ks a ds lEcU/k ea s dj fu/kkZj.k vkSj ek¡x dh dksbZ uksfVl rkehy dh tk; vkSj ,sls dj ;k ns;ks a ds lEcU/k ea s vihy] iqujh{k.k ;k vU; dk;Zokgh dh tk; rks & ¼d½ ;fn fdlh vihy] iqujh{k.k ;k vU; dk;Zokgh ds QyLo:Ik ,sls dj ;k vU; ns;ks a dh /kujkf”k c<+k nh tk; rks dj fu/kkZjd izkf/kdkjh C;kSgkjh ij dsoy mruh /kujkf”k ds lEcU/k ea]s ftruh /kujkf”k dh ,slh dj ;k vU; ns;kas ea s o`f) dh tk;] ,d ubZ uksfVl rkehy djsxk vkSj ,slh vihy] iqujh{k.k ;k vU; dk;oZ kgh ds fuLrkj.k iwoZ ml ij igys ls gh rkehy dh xbZ uksfVl ea s fofufnZ’V /kujkf”k ls lEcfU/kr dksbZ dk;oZ kgh ml izdze ls tkjh j[kh tk ldrh gS] ftl izdze ij og ,sls fuLrkj.k fd;s tkus d s Bhd iwoZ jgh gks( ¼[k½ ;fn fdlh vihy] iqujh{k.k ;k vU; dk;oZ kgh ds ifj.kkeLo:Ik ,sls dj ;k vU; ns;ks a dh /kujkf”k de dj nh tk; rks& ¼,d½ C;kSgkjh ij ubZ uksfVl rkehy djuk vko”;d u gksxk] fdUrq dsoy de dh xbZ /kujkf”k olwy dh tk;xs h( ¼nks½ ;fn olwyh dh dksbZ dk;oZ kgh dj fu/kkZjd izkf/kdkjh ls fHkUu fdlh vf/kdkjh ;k vU; izkf/kdkjh ds le{k yfEcr gks rks dj fu/kkZjd izkf/kdkjh ,slh deh fd;s tkus dh lwpuk ,sls vf/kdkjh ;k izkf/kdkjh dks nsxk( 1- mÙkjk[k.M vf/kfu;e la0 25 o’kZ 2010 dh /kkjk 6 ¼1½¼x½ }kjk izfrLFkkfirA ¼rhu½ ,slh vihy] iqujh{k.k ;k vU; dk;oZ kgh dk] ftlds vUrxZr olwyh dh dksbZ dk;oZ kgh Hkh gS] fuLrkj.k fd;s tkus ds iwoZ C;kSgkjh ij rkehy dh xbZ uksfVl ;k uksfVlks a ds vk/kkj ij izkjEHk dh xbZ dksbZ dk;oZ kgh bl izdkj de dh xbZ /kujkf”k ds lECkU/k ea s ml izdze ls tkjh j[kh tk ldrh gS] ftl izdze ij og ,sls fuLrkj.k ds Bhd iwoZ jgh gks( ¼x½ fdlh ,sls ekey s eas] ftlea s dj ;k vU; ns;ks a dh /kujkf”k ea s ,slh vihy] iqujh{k.k ;k vU; dk;oZ kgh ds ifj.kkeLo:Ik dksbZ o`f) ¼dj fu/kkZjd izkf/kdkjh }kjk fu/kkZfjr /kujkf”k ds lUnHkZ ea½s u gks rks u;s uksfVl dh vko”;drk u gksxhA ¼12½ bl vf/kfu;e ds v/khu ekyxqtkjh ds cdk; s ds :Ik ea s olwy gksus ;ksX; fdlh /kujkf”k ds lEcU/k ea s dj fu/kkZjd izkf/kdkjh dj fu/kkZj.k vkns”k vkSj ek¡x&i= dh rkehyh ds 90 fnu ds Ik”pkr~ vius gLrk{kj ls dyDS Vj dks olwyh ds fy, izek.k&i= Hkst ldrk gS] ftleas ns; /kujkf”k fofufnZ’V gksxhA ,slk izek.k&i= nk;fRo dh fo|ekurk] mldh /kujkf”k vkSj nk;h O;fDr ds lEcU/k ea s fu”pk;d lk{; gksxk vkSj izek.k&i= dh izkfIr ij dyDS Vj mleas fofufnZ’V /kujkf”k dks ml O;fDr ls olwy djus dh dk;oZ kgh djsxk] ekuks og ekyxqtkjh dh cdk;k gks % ijUrq ;g fd ,slk olwyh izek.k&i= O;fDr@C;kSgkjh dks bl vk”k; dk uksfVl fn;s tkus ls iwoZ tkjh ugha fd;k tk;xs k % ijUrq ;g vkSj fd bl /kkjk ds }kjk iznÙk “kfDr;ks a ij izfrdwy izHkko Mkys fcuk] dySDVj dks izek.k&i= ea s fofufnZ’V /kujkf”k olwy djus ds iz;kstuks a ds fy, os leLr vf/kdkj Hkh izkIr gksxa s] tks & ¼d½ fdlh dyDS Vj dks jktLo olwyh vf/kfu;e] 1890 ds v/khu izkIr gS( vkSj ¼[k½ fdlh flfoy U;k;ky; dks fdlh fMdzh ds v/khu ns; /kujkf”k dh olwyh ds fy, flfoy izfdz;k lafgrk] 1908 ds v/khu izkIr gksA Li’Vhdj.k& ^^dyDS Vj^^ in ds vUrxZr dksbZ ,fM”uy dyDS Vj ;k dksbZ vU; vf/kdkjh Hkh gSa] tks jkT; ea s ekyxqtkjh ls lEcfU/kr rRle; izpfyr fof/k ds v/khu dySDVj dh “kfDr;ks a dk iz;ksx djus d s fy, izkf/kdr` gksA ¼13½ tgk¡ dj ;k vFknZ .M dh dksbZ /kujkf”k bl vf/kfu;e ds v/khu fdlh okgu ds Lokeh ls olwyh ;ksX; gS vkSj olwyh izek.k&i= tkjh fd;k tk pqdk gS rks vf/kdkjh] tks olwyh izek.k&i= fu’ikfnr djus ds fy, l{ke gS] ,sls okgu vkSj ml Lokeh ds vU; okguks a dk irk yxkus ea s iqfyl vkSj jkT; ljdkj ds vU; vf/kdkfj;ks a ;k deZpkfj;ks a dh enn ys ldrk gSA ;fn olwyh vf/kdkjh }kjk ,slh vis{kk dh tkrh gS rks ,sls vU; vf/kdkjh ;k deZpkjh ,sls okgu dks fu:) djus ds fy, l”kDr gksxa sA tc dHkh ,slk dksbZ okgu fdlh vf/kdkjh ;k deZpkjh }kjk fu:) fd;k tkrk gS rks og fu:) fd;s tkus ds le; okgu ds izHkkjh O;fDr gks okgu fu:) djus dk dkj.k fyf[kr :Ik ea s nsxk vkSj rqjUr olwyh izek.k&i= dks fu’ikfnr djus okyk vf/kdkjh ,sls okgu ds Lokeh ds fo:) cdk;k dh olwyh gsrq fof/k ds vuqlkj dk;oZ kgh djsxk % ijUrq ;g fd ;fn olwyh ;ksX; /kujkf”k okgu fu:) fd;s tkus ds ckn tek dj nh tkrh gS rks okgu eqDr dj fn; tk;xs k( ijUrq ;g vkSj fd ;fn fu:) djrs le; dqN eky ml ij ynk gqvk gS vkSj ,sls eky dk Lokeh okgu ds Lokeh ls fHkUUk O;fDr gS rks eky ds Lokeh ;k izHkkjh O;fDr] ;fn og ,slk pkgs] okgu ls ,sls eky dks gVkus fn;k tk;sxkA ¼14½ fdlh fof/k ;k lafonk ea s fdlh foijhr ckr ds gksrs gq, Hkh] dj fu/kkZjd izkf/kdkjh fdlh le; ;k le;≤ ij fyf[kr uksfVl }kjk] ftldh ,d izfr C;kSgkjh ds ikl mlds vfUre irs ij] tks dj fu/kkZjd izkf/kdkjh dks Kkr gks] Hksth tk;sxh] fdlh O;fDRk ls & --------------------------------- ¼d½ ftlds }kjk C;kSgkjh dks dksbZ /kujkf”k ns; gks ;k ns; gks tk;s( ¼[k½ ftlds ikl C;kSgkjh ds fufeÙk ;k mldh vksj ls /ku gks ;k ckn ea s gks tk;]s ;g vis{kk dj ldrk gS fd og dj fu/kkZjd izkf/kdkjh dks & ¼,d½ /ku ns; gksus ij ;k mlds ikl gksus ij rqjUr( ;k ¼nks½ uksfVl ea s fofufnZ’V le;] tks /ku gksus ;k mlds ikl gksus ds igy s u gksxk] ij ;k mlds Hkhrj] ml /kujkf”k ea s ls ,slh /kujkf”k vnk djs] tks C;kSgkjh }kjk ns; dj ds cdk;k ;k bl vf/kfu;e ds v/khu ns; vU; /kujkf”k;ks a ds Hkqxrku ds fufeÙk Ik;kZIr gks ;k tc ;g mDRk /kujkf”k ds cjkcj gks ;k mlls de gks rks og iwjh /kujkf”k vnk djsA Li’Vhdj.k& bl mi/kkjk ds iz;kstu ds fy, C;kSgkjh dks ns; /kujkf”k ;k C;kSgkjh ds fufeÙk ;k mldh vksj ls fdlh O;fDr ds ikl dh /kujkf”k dk fglkc mu nkoks a ij] ;fn dksbZ gks] fopkj djus ds Ik”pkr~ yxk;k tk;xs k] ftuds Hkqxrku mDr C;kSgkjh }kjk ml O;fDr dks ns; gks x;s gks a vkSj ml le; fof/kr% vofLFkr gksA ¼15½ dj fu/kkZjd izkf/kdkjh fdlh Hkh le; ;k le;≤ ij fdlh ,sls uksfVl dks la”kksf/kr dj ldrk gS ;k okil y s ldrk gSA ¼16½ mi/kkjk ¼14½ ds v/khu uksfVl ds vuqikyu ea s Hkqxrku djus okys O;fDr ds fo’k; ea s ;g le>k tk;sxk fd mlus C;kSgkjh ds izkf/kdkjh ls Hkqxrku fd;k gS vkSj dj fu/kkZjd izkf/kdkjh dh jlhn ml O;fDr dks] C;kSgkjh ds izfr nkf;Ro ls] jlhn ea s mfYyf[kr /kujkf”k dh ek=k rd fof/k laxr vkSj Ik;kZIr :Ik ls mUeDq r djsxhA ¼17½ tks O;fDr mi/kkjk ¼14½ ea s fufnZ’V uksfVl dh izkfIr ds Ik”pkr~ C;kSgkjh ds izfr fdlh nkf;Ro dk mUekps u djrk gS rks og mUeDq r nkf;Ro dh ek=k rd ;k ml uksfVl ea s mfYYkf[kr /kujkf”k dh ek=k rd] tks Hkh de gks] O;fDrxr :Ik ls dj fu/kkZjd izkf/kdkjh ds izfr nk;h gksxkA ¿¼17d½ bl vf/kfu;e dh /kkjk 34 dh mi/kkjk ¼14½ ds v/khu ;fn dksbZ /kujkf”k] tks fdlh O;fDr }kjk dj fu/kkZj.k izkf/kdkjh dks fn;k tkuk visf{kr gks] ijUrq ,slk O;fDr og /kujkf”k vnk djus es a vlQy jgrk gS] rks dj fu/kkZj.k izkf/kdkjh ,sls O;fDr dks lquokbZ dk volj nsus ds i”pkr~ fyf[kr vkns”k }kjk funs”Z k ns ldrk gS fd ,slk O;fDr n.M Lo:i ,slh /kujkf”k dk] tks ns; jkf”k ls vuf/kd gks] nk;h gksxkAÀ1 ------------------------------------------------------------------------------------------------------------------------------------------- 1& mRrjk[k.M vf/kfu;e la[;k 02 o’kZ 2016 dh /kkjk 7 }kjk tksMk x;kA ¼18½ ;fn dksbZ O;fDr] ftls mi/kkjk ¼14½ ds v/khu uksfVl Hkstk tkrk gS] dj fu/kkZjd vf/kdkjh ds lek/kkuizn :Ik ls ;g lkfcr dj ns fd ek¡xh xbZ /kujkf”k ;k mldk dksbZ Hkkx mlds }kjk C;kSgkjh dks ns; ugha gS ;k C;kSgkjh ds fufeÙk ;k mldh vksj ls dksbZ /kujkf”k mlds ikl ugha gS rks bl /kkjk easa nh xbZ fdlh ckr ls ;g ugha le>k tk;xs k fd mlds dkj.k ml O;fDRk ls ;g visf{kr gS fd ek¡xh xbZ /kujkf”k ;k mlds fdlh Hkkx dk] tSlh Hkh n”kk gks] dj fu/kkZjd izkf/kdkjh dks Hkqxrku djsA ¼19½ rRle; izo`Ùk fdlh dkuwu ea s nh xbZ fdlh izfrdwy ckr ds gksrs gq, Hkh] bl vf/kfu;e ds micU/kks a ds v/khu C;kt o vFkZn.M lfgr ns; dksbZ dj Hkqxrku ds fy, rqjUr ns; gks tk;xs k] tc og ns; gks tkrk gS ;k bl vf/kfu;e ;k mlds v/khu cuk; s x;s fu;eks a ea s micfU/kr jhfr ls fu/kkZfjr fd;k tk; vkSj ,slh dksbZ /kujkf”k] tks dj] vFknZ .M ;k C;kt ds dkj.k fdlh C;kSgkjh }kjk ns; gks ;k dksbZ /kujkf”k] ftldk dksbZ O;fDr bl vf/kfu;e ds v/khu Hkqxrku djus dk nk;h gS] ,sls C;kSgkjh ;k O;fDr dh lEifÙk ij izFke izHkkj gksxhA ¼20½ bl vf/kfu;e ea s fdlh ckr ds gksrs gq, Hkh] ;fn fdlh dj fu/kkZj.k o’kZ ds fy, vUrxzZLr /kujkf”k nl :Ik;s ls de gks rks bl vf/kfu;e ds v/khu] dksbZ ,slk dj] Qhl] C;kt ;k vFknZ .M u rks olwy fd;k tk;xs k vkSj u ,slh okilh dh vuqefr nh tk;xs hA ¼21½ dj fu/kkZj.k izkf/kdkjh dks ;g “kfDr gksxh fd %& ¼d½ fdlh O;fDr ;k fdlh C;kSgkjh ;k fdlh uSfefÙkd C;kSgkjh dks bl vf/kfu;e ds v/khu fdlh izi= ;k izek.k&i= dk tkjh fd;k tkuk jksd ldrk gS( ¼[k½ fdlh O;fDr ;k fdlh C;kSgkjh ;k fdlh uSfefÙkd C;kSgkjh }kjk ifjogu fd;s tk jgs eky dks vfHkxzghr fd;s tkus ds vkns”k ns ldrk gS] ftlls bl vf/kfu;e ds micU/kks a ds v/khu dksbZ dj] vFknZ .M] C;kt ;k dksbZ vU; /kujkf”k ns; gSA ¿izFke izHkkj dk 34d ¿fdlh fof/k ;k lafonk es a fdlh foijhr ckr ds gksrs gq, Hkh] dksbZ dj] vFknZ .M ;k vU; nkf;Ro /kujkf”k] ;fn dksbZ gS] tks fdlh O;kSgkjh ;k vU; O;fDr }kjk bl vf/kfu;e ds vUrxZr Hkqxrku dh tkuh gS] ,sls C;kSgkjh ;k O;fDr dh lEifÙk ij izFke izHkkj gksxkAÀ2 lzksr ij dj dVkSrh 35- ¼1½ /kkjk 22 dh mi/kkjk ¼1½ ea s fdlh ckr ds gksrs gq, Hkh] izR;sd O;fDr] tks fdlh C;kSgkjh }kjk dj dh olwyh ¼ftls bl /kkjk ea s vkxs lafonkdkj dgk x;k gS½ dks fdlh ,slh ladeZ lafonk ds] tks ,sls oxZ ;k dher dh Hkou fofuekZ.k lafonk u gks] ftls jkT; ljdkj bl fufeÙk yksd fgr ea s vf/klfwpr djs] ds vuqlj.k ea s fdlh eky ds ¼pkgs eky ds :Ik ea s gks ;k fdlh vU; :Ik ea½s LokfeRo ds vUrj.k ds fy, ns; ewY;oku izfrQy ds dkj.k fdlh nkf;Ro ds fuoZgu ea s Hkqxrku ds fy, mRrjnk;h gks] lafonkdkj dks ,slk Hkqxrku djrs le;] pkgs udn ;k fdlh vU; izdkj ls ,slh ladeZ lafonk ds lEcU/k ea s bl vf/kfu;e ds v/khu ns; lEiw.kZ dj ;k tSlh Hkh n”kk gks] mlds fdlh Hkkx dh rqf’V ds fy,] mls ns; jkf”k ds ¿N% izfr”krÀ1 ds cjkcj /kujkf”k dh dVkSrh djsxk % ijUrq ;g fd dj fu/kkZjd izkf/kdkjh ;g lek/kku gks tkus ij fd yksdfgr ea s ,slk djuk lehph gS] dkj.k vfHkfyf[kr djds vkns”k ns ldrk gS ;k fdlh ekey s ;k tSlh Hkh n”kk gks] fdlh oxZ ds ekeyksa ea]s dksbZ ,slh dVkSrh ugha dh tk;xs h ;k ,slh dVkSrh de nj ij dh tk;sxh % ijUrq ;g vkSj fd mi/kkjk ¼3½ ds vuqlkj] tgk¡ fdlh lafonkdkj }kjk] vius milafonkdkj dks fd;s x;s Hkqxrku ea s ls dksbZ dVkSrh dh xbZ gS rks ,sls Hkqxrku dh /kujkf”k dks] ml /kujkf”k ea s ls ?kVk fn;k tk;xs k] ftles a ls bl mi/kkjk ds v/khu dVkSrh dh tkuh gSA -------------------------------------- 1&mÙkjk[k.M vf/kfu;e la0 09 o’kZ 2012 dh /kkjk 4 }kjk izfrLFkkfirA 2& mRrjk[k.M vf/kfu;e la[;k 02 o’kZ 2016 dh /kkjk 8 }kjk varLFkkfirA ¼2½ tc fdlh eky ds fdlh iz;kstukFkZ ¼pkgs fdlh fofufnZ’V vof/k ds fy, gks ;k u gks½ mi;ksx djus ds vf/kdkj ds vUrj.k ds fdlh djkj ds v/khu] iV~Vsnkj] ftldks fdlh eky ds mi;ksx djus d s vf/kdkj dk vUrj.k fd;k x;k gS %& ¼d½ ,d iathdr` C;kSgkjh gS( ¼[k½ dsUnzh; ljdkj ;k dksbZ jkT; ljdkj gS( ¼x½ fdlh dsUnzh; vf/kfu;e ;k fdlh jkT; vf/kfu;e ds }kjk ;k v/khu xfBr dksbZ LFkkuh; izkf/kdkjh] dksbZ fuxe ;k m|e gS( ¼?k½ dksbZ lgdkjh lfefr ;k dksbZ vU; lkslkbVh] Dyc] QeZ ;k O;fDr;ks a dk dksbZ laxe ;k ,d dEiuh] pkgs fuxfer gks vFkok ugha] rks ,slk O;fDr] tks iV~VkdrkZ dks fdlh eky ds mi;ksx ds vf/kdkj dks vUrfjr djrk gS] dks ,sls djkj ds v/khu nkf;Ro ds fuoZgu ds fy, Hkqxrku djus ds fy, mRrjnk;h gS] eky ds mi;ksx ds vUrj.k ds dkj.k v/;kns”k ds vUrxZr ns; dj dh vkaf”kd ;k tSlh Hkh n”kk gS] lEiw.kZ larqf’V ds fy, iV~VkdrkZ dks ,sls Hkqxrku] pkgs udn] m/kkj ;k fdlh vU; jhfr ls djrs le; ,slh /kujkf”k ij ¿ikap izfr”kr dh njÀ1 ls dVkSrh djsxk % ijUrq ;g fd dj fu/kkZjd izkf/kdkjh ;g lek/kku gks tkus ij fd yksdfgr ea s ,slk djuk lehphu gS] dkj.k vfHkfyf[kr djds] vkns”k ns ldrk gS ;k fdlh ekey s ea s ;k tSlh Hkh n”kk gks] fdlh oxZ ds ekeyksa ea s dksbZ ,slh dVkSrh ugha dh tk;xs h ;k ,slh dVkSrh de nj ij dh tk;sxh % ijUrq ;g vkSj fd mi/kkjk ¼3½ ds vuqlkj] tgk¡ fdlh lafonkdkj }kjk] vius milafonkdkj dks fd;s x;s Hkqxkru ea s ls dksbZ dVkSrh dh xbZ gS rks ,sls Hkqxrku dh /kujkf”k dks] ml /kujkf”k ea s ls ?kVk fn;k tk;xs k] ftlea s ls bl mi/kkjk ds v/khu dVkSrh dh tkuh gSA ¼3½ dksbZ lafonkdkj] ftls fdlh milafonkdkj dks] mlds lkFk lafonkdkj }kjk fd;s x;s ladeZ lafonk ds fu’iknu ea s vUrxZzLr eky ¼pkgs eky ds :Ik ea s gks ;k fdlh vU; :Ik ea½s ea s lEifÙk ds vUrj.k ;k fdlh dk fdlh Hkh iz;kstukFkZ mi;ksx djus d s vf/kdkj ds vUrj.k ds fy, dh xbZ fdlh lafonk ds iw.kZ ;k vkaf”kd vuqlj.k ea s dksbZ Hkqxrku djus ;k fdlh nkf;Ro dk fuoZgu djus ds fy, mRrjnk;h gks] udn ;k pSd ;k Mªk¶V }kjk ;k fdlh vU; jhfr ls ,slk Hkqxrku ;k fuoZgu djrs le;] mi lafonkdkj }kjk izLrqr fcy ;k chtd ls] tks lafonkdkj }kjk ns; gks] ,sls vUrj.k ij bl vf/kfu;e ds v/khu ns; dj ds vkaf”kd ;k iw.kZ Hkqxrku ds :Ik ea]s ,sls Hkqxrku ;k fuoZgu ds pkj izfr”kr ds cjkcj /kujkf”k dh dVkSrh djsxk % ijUrq ;g fd bl mi/kkjk ds v/khu mruh /kujkf”k ij dksbZ dVkSrh ugha dh tk,xh] ftruh ij mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ds v/khu igys gh dVkSrh dh tk pqdh gksA ¼4½ mi/kkjk ¼1½ ;k mi/kkjk ¼2½ mi/kkjk ¼3½ ds v/khu dkVh xbZ /kujkf”k ,slh dVkSrh djus okys O;fDr }kjk ml ekg] ftlea s dVkSrh dh tk;] ds vkxkeh ekg dh lekfIr ds iwoZ ljdkjh dks’kkxkj ea s tek dh tk;xs hA 1- mRrjk[k.M vf/kfu;e la0 11 o’kZ 2015 dh /kkjk 4¼,d½ }kjk izfrLFkkfirA ¼5½ mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ;k mi/kkjk ¼3½ ds v/khu ,slh dVkSrh djus okyk O;fDr] Hkqxrku ;k fuoZgu djrs le; ml O;fDr dks] ftlds fcy ;k chtd ls ,slh dVkSrh dh tk;] ,d izek.k&i=] ,sls izi= ea s vkSj ,slh jhfr ls vkSj ,slh vof/k ds Hkhrj] tSlh fofgr dh tk;] nsxkA ¼6½ lafonkdkj ;k milafonkdkj dks Hkqxrku djus d s fy mRRkjk;h O;fDr ,sls dkykUrjks a ij] ,slh dkykof/k ds Hkhrj vkSj ,slh jhfr ls] tSlh fofgr dh tk;] ,sls Hkqxrku dh fooj.kh izLrqr djsxk fdUrq dj fu/kkZjd izkf/kdkjh Lofoosdkuqlkj] dkj.kks a dks vfHkfyf[kr djds] ,sls O;fDr }kjk fooj.kh izLrqr fd;s tkus dk le; c<+k ldrk gSA ¼7½ fdlh dVkSrh dks] tks bl /kkjk ds micU/kka s ds vuqlkj dh x;h gks vkSj ljdkjh dks’kkxkj ea s tek dh x;h gks] ml O;fDr dh vksj ls] ftlds fcy ;k chtd ls ,slh dVkSrh dh xbZ gS] dj dk Hkqxrku ekuk tk;sxk vkSj mi/kkjk ¼5½ ea s fufnZ’V izek.k&i= izLrqr djus ij lqlaxr dj fu/kkZj.k o’kZ ds fy, fd;s x;s dj fu/kkZj.k ea s bl izdkj dkVh x;h /kujkf”k ml O;fDr dh vksj ls tek /kujkf”k ekuh tk;xs hA 1¿¼8½ ;fn mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ;k mi/kkjk ¼3½ ea s fufnZ’V dksbZ ,slk O;fDr ( ¼d½ bl /kkjk ds varxZr dVkSrh djus ;ksX; jkf”k dh dVkSrh djus es a vlQy jgrk gS rks dj fu/kkZjd izkf/kdkjh ,sls O;fDr dks lquokbZ dk volj nsus ds Ik”pkr~ fyf[kr vkns”k }kjk funs”Z k ns ldrk gS fd og vFknZ .M ds :i ea s ,slh /kujkf”k dk Hkqxrku djsxk bl /kkjk ds v/khu dkVus ;ksX; ,slh /kujkf”k ds ,d lkS iUnzg izfr”kr ls de ,oa ,d lkS iPphl izfr”kr ls vf/kd ugh gksxh( ;k ¼[k½ bl izdkj dkVh x;h /kujkf”k dks mi/kkjk ¼4½ dh vis{kkuqlkj ,oa fu/kkZfjr le;kof/k esa tek djus es a vlQy jgrk gS] rks dj fu/kkZjd izkf/kdkjh ,sls O;fDr dks lquokbZ dk volj nsus ds i”pkr~ fyf[kr vkns”k }kjk funs”Z k ns ldrk gS fd ,slk O;fDr( ¼,d½ ;fn ,slh jkf”k tek djus es a foyEc ,d ekg ls vf/kd ugh gS] ,slh /kujkf”k tks ,slh jkf”k ds nks izfr”kr ds cjkcj gksxh] dk Hkqxrku vFknZ .M ds :i es a djsxk( vkSj ¼nks½ ;fn ,slh jkf”k tek djus es a foyEc ,d ekg ls vf/kd gS] ,slh /kujkf”k] tks ,slh jkf”k ds iUnzg izfr”kr ls de rFkk iPphl izfr”kr ls vf/kd u gksxh] dk Hkqxrku vFknZ .M ds :i es a djsxkAÀ1 ¼9½ mi/kkjk ¼8½ ds micU/kks a ij izfrdwy izHkko Mkys fcuk] ;fn dksbZ O;fDr dVkSrh djus ea s vlQy jgrk gS ;k dVkSrh djus ds Ik”pkr~ bl izdkj dkVh x;h /kujkf”k tek djus ea s vlQy jgrk gS rks og bl /kkjk ds v/khu dkVus ;ksX; fdUrq bl izdkj u dkVh xbZ vkSj ;fn dkVh x;h rks bl izdkj tek u dh x;h /kujkf”k ij ml rkjh[k ls tc ,slh /kujkf”k dVkSrh ;ksX; Fkh] ls ml rkjh[k rd tc ,slh /kujkf”k okLro ea s tek dh x;h] 15 izfr”kr izfr o’kZ dh nj ls lk/kkj.k C;kt dk nsunkj gksxkA ------------------------------------------------------- 1- mRrjk[k.M vf/kfu;e la[;k 11 o’kZ 2015 dh /kkjk 4¼nks½ }kjk izfrLFkkfirA 2¿¼10½ mi/kkjk ¼8½ ds micU/kks a ij dksbZ izfrdwy izHkko Mkys fcuk] ;fn dVkSrh djus ds i”pkr~ /kujkf”k tek u dh x;h gks rks dj fu/kkZjd izkf/kdkjh ,sls O;fDr dks lquokbZ dk volj nsus ds i”pkr~ vkns”k ikfjr djds funs”Z k ns ldrk gS fd ,slk O;fDr ,slh jkf”k dks mi/kkjk ¼9½ es a fufnZ’V C;kt lfgr tek djs vkSj ,slh jkf”k] ,sls C;kt lfgr lEc) O;fDr dh leLr vkfLr;ks a ij Hkkj gksxhAÀ2 ¼11½ mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ;k mi/kkjk ¼3½ ds vuqlkj dVkSrh ds :Ik ea s fd;s x;s Hkqxrku dk lafonkdkj ;k TkSlh Hkh n”kk gks] milafonkdkj ls bl vf/kfu;e ds v/khu ns; dj dh olwyh dh fdlh vU; jhfr ij dksbZ izfrdwy izHkko ugha iM+xs kA Li’Vhdj.k& bl /kkjk ds iz;kstuks a ds fy,] ^^dj fu/kkZjd izkf/kdkjh^^ ls ,slk vf/kdkjh vfHkizsr gS] ftldks ml LFkku ij vf/kdkfjrk gks] tgk¡ O;fDr ds dkjckj dk LFkku ;k fuokl fLFkr gksA ¼12½ bl /kkjk ea s vUrfoZ’V dksbZ ckr dj fu/kkZjd izkf/kdkjh dks C;kSgkjh }kjk bl vf/kfu;e ds vU; micU/kks a ds v/khu ns; dj dk fu/kkZj.k djus ls ugha jksdsxh vkSj bl /kkjk ea s fdlh ckr ds gksrs gq, Hkh C;kSgkjh bl vf/kfu;e ds vU; lqlaxr micU/kks a ds v/khu dj dk Hkqxrku djus d s fy, nk;h gksxkA ¿¼13½ ¼d½ bl /kkjk ds micU/kks a ds vuqlkj lzksr ij dj dVkSrh ds fy;s mŸkjnk;h izR;sd O;fä] ;fn og iath—r C;kSgkjh ugha gS] dj fu/kkZjd izkf/kdkjh dks VSDl fMMD”ku ,dkmUV uEcj vkoafVr djus gsrq fofgr izk:Ik es a izkFkZuk i= nkf[ky djsxkA dj fu/kkZjd izkf/kdkjh }kjk izkFkZuk&i= dk fuLrkj.k ,sls le; es a vkSj ,slh jhfr ls] TkSlh dh fofgr dh tk;] fd;k tk;sxk( ¼[k½ ;fn izkFkZuk i= O;ofLFkr :Ik es a gS rFkk mles a mfYyf[kr fof”kf’V;k¡ lgh gS rks dj fu/kkZjd izkf/kdkjh mls ,d VSDl fMMD”ku ,dkmUV uEcj vkoafVr djsxk( ¼x½ VSDl fMMD”ku ,dkmUV uEcj] VSDl tek djus ls lEcfU/kr lHkh nLrkostks a rFkk lHkh i=kpkj ,oa nkf[ky foojf.k;kas es a mfYyf[kr fd;k tk;sxkA iath—r C;kSgkjh ls fHkUu dksbZ O;fä lzksr ij dj dVkSrh ugha dj ldsxk tcrd fd mlus VSDl fMMD”ku ,dkmUV uEcj ds fy;s vkosnu ugha fd;k gS( ¼?k½ ;fn [k.M ¼d½ es a fufnZ’V dksbZ O;fä VSDl fMMD”ku ,dkmUV uEcj vkosnu djus es vlQy jgrk gS rks og bl vf/kfu;e ds micU/kks a ds vuqlkj vFknZ .M ds fy;s nk;h gksxkAÀ1 v/;k; pkj okilh vkSj lek;kstu okilh 36- ¼1½ bl vf/kfu;e vkSj blds v/khu cuk;s fu;eks a ds vU; micU/kks a ds v/khu jgrs gq,] dj fu/kkZjd izkf/kdkjh fdlh O;fDr }kjk ns; /kujkf”k ls vf/kd Hkqxrku fd;s x;s fdlh dj] vFknZ .M vkSj C;kt dh /kujkf”k] ;fn dksbZ gks] mls okil dj nsxk % ------------------------------------------------------------ 1- mÙkjk[k.M vf/kfu;e la0 25 o’kZ 2010 dh /kkjk 7 }kjk c<+k;k x;kA 2- mRrjk[k.M vf/kfu;e la0 11 o’kZ 2015 dh /kkjk 4¼rhu½ }kjk izfrLFkkfirA ijUrq ;g fd okil djus ;ksX; ik;h x;h /kujkf”k izFker% bl vf/kfu;e ds v/khu ;k dsUnzh; fodz;dj vf/kfu;e] 1956 ;k mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1048½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ds v/khu C;kSgkjh }kjk ns; dj ;k fdlh vU; /kujkf”k ds izfr lek;kfstr dh tk;xs h vkSj dsoy “ks’k /kujkf”k] ;fn dksbZ gks] okil dh tk;xs hA ¼2½ tgk¡ fdlh dj vof/k ds fy, izLrqr fd;s x;s fooj.kh ds vuqlkj fdlh C;kSgkjh dks dksbZ /kujkf”k okil djus ;ksX; gS rks ,slh okilh dh /kujkf”k vufUre :Ik ls /kkjk 6 dh mi/kkjk ¼10½] mi/kkjk ¼11½ ;k mi/kkjk ¼12½ ds micU/kks a ds v/khu lek;kfstr dh tk ldrh gSA ¿¼3½ ;fn dksbZ /kujkf”k mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ds vuqlkj okilh ;ksX; ikbZ tkrh gS] rks okilh fofgr jhfr ftles a byDS VªkWfud fof/k lfEefyr gS] ls okilh ds vkns”k dh rkjh[k vFkok ;fn ,slk vkns”k fdlh l{ke izkf/kdkjh vFkok U;k;ky; }kjk ikfjr fd;k tkrk gS rks dj fu/kkZjd izkf/kdkjh }kjk okilh ds vkns”k dh izkfIr ds ,d ekg ds Hkhrj dh tk;xs hA ;fn okilh ,sls vkns”k dh rkjh[k vFkok tSlh Hkh fLFkfr gks] dj fu/kkZjd izkf/kdkjh }kjk ,sls okilh ds vkns”k dh izkfIr dh rkjh[k ds lkB fnu ds Hkhrj ugha dh tkrh gS] rks C;kSgkjh ,slh vof/k dh lekfIr ls okilh dh rkjh[k rd ,slh /kujkf”k ij 9 izfr”kr izfro’kZ C;kt dk gdnkj gksxk( ijUrq ;g fd /kkjk 25 dh mi/kkjk ¼3½ ds vuqlkj mu ekeyksa es a ftUgas Lor% dj fu/kkZfjr fd;k x;k gS] dksbZ /kujkf”k okilh ;ksX; ik;h tkrh gS rks okilh ml fof”k’V dj fu/kkZj.k o’kZ ls lEcfU/kr okf’kZd fooj.kh nkf[ky djus ds fy;s fofgr vfUre rkjh[k vFkok okLrfod rkjh[k tc fd okf’kZd fooj.kh nkf[ky dh x;h gS] tks Hkh i”pkr~orhZ gks] ls ,d o’kZ dh lekfIr ds ,d ekg ds Hkhrj dh tk;xs hAÀ1 ¼4½ fdlh U;k;ky; ;k izkf/kdkjh ds fdlh fu.kZ;] fMdzh ;k vkns”k ds gksrs gq, Hkh] fdlh C;kSgkjh }kjk nkf[ky fooj.kh ea s ;k bl vf/kfu;e ds v/khu fdlh dk;oZ kgh ea s fdlh Hkh Lrj ij Lohdr` fodz; vkorZ ;k dz; vkorZ ;k nksukas]] tSlh Hkh n”kk gks] bl vf/kfu;e ds v/khu ns; dksbZ dj ;k Qhl dh okilh Lohdr` ugha dh tk;xs hA ¼5½ bl /kkjk ea s nh xbZ fdlh izfrdwy ckr ds jgrs gq, Hkh] fdlh C;kSgkjh] ftldks dksbZ /kujkf”k okil djus ds fy, vuqeU; dh tkrh gS] okil fd;s tkus dh rkjh[k ls iwoZ] dj fu/kkZjd izkf/kdkjh dks bl vf/kfu;e ;k dsUnzh; fodz;dj vf/kfu;e] 1956 ds v/khu viuh Hkkoh ns;rk ds lek;kts u gsrq okilh dh /kujkf”k dks jksdus ds fy, vkosnu ns ldrk gSA ;fn C;kSgkjh }kjk okilh dh /kujkf”k dks jksdus ds fy, vkosnu izLrqr fd;k tkrk gS rks dj fu/kkZjd izkf/kdkjh okilh dh /kujkf”k dks jksd yxs kA ,slh n”kk ea s C;kSgkjh C;kt dk gdnkj ugha gksxkA Li’Vhdj.k 1& ^okilh^ in ds vUrxZr mi/kkjk ¼1½ ds ijUrqd ds v/khu dksbZ lek;kts u Hkh gSA ¿Li’Vhdj.k 2& ;fn okilh bySDVªkWfud fof/k ls dh tkrh gS rks okilh dh rkjh[k og rkjh[k le>h tk;xs h] ftl rkjh[k es a okilh dh x;h gS vU;Fkk okilh dh rkjh[k og ekuh tk;xs h] ftl rkjh[k dks fjQ.M okÅpj rS;kj djus dh lwpuk C;kSgkjh dks fofgr jhfr ls Hksth x;h gSAÀ2 ------------------------------------------------------------------------------------ 1- mÙkjk[k.M vf/kfu;e la0 25 o’kZ 2010 dh /kkjk 8 ¼d½ }kjk izfrLFkkfirA 2- mi;qZDr dh /kkjk 8 ¼[k½ }kjk izfrLFkkfirA fu;kZrdks a ds ekeys ea s 37- ¼1½ ;fn fdlh iathdr` C;kSgkjh us bl vf/kfu;e ds }kjk ;k v/khu ;Fkk visf{kr fooj.kh vufUre okilh nkf[ky fd;k gS vkSj fooj.kh fu;kZr ds nkSjku dh xbZ fodz; ds dkj.k C;kSgkjh dks okilh ;ksX; /kujkf”k n”kkZrk gS rks C;kSgkjh dj fu/kkZj.k ds yfEcr jgrs gq,] vufUre okilh] ;fn dksbZ gks] Lohdr` fd;s tkus gsrq izR;sd frekgh dh lekfIr ds ckj dj fu/kkZjd izkf/kdkjh dks fofgr jhfr ls vkosnu dj ldrk gSA ¿¼2½ ,sls C;kSgkjh }kjk] vufUre okilh dh /kujkf”k ds lerqY; /kujkf”k ds fy,] dj fu/kkZjd izkf/kdkjh ds lUrks’kkuqlkj cSad xkjUVh ;k vU; izfrHkwfr ;k eky ds fu;kZr dk nLrkosth lk{;] izLrqr fd;k tk;xs kA ,slh xkjUVh ;k vU; izfrHkwfr ;k eky ds fu;kZr dk nLrkosth lk{; izkIr gksus ij] dj fu/kkZjd izkf/kdkjh bl /kkjk ,oa fu;eks a ds micU/kks a ds v/khu jgrs gq,] 30 fnu ds vUrj okilh ;ksX; /kujkf”k dh vufUre okilh C;kSgkjh dks nsxkA C;kSgkjh vius }kjk izLrqr dh xbZ cSad xkjUVh ;k izfrHkwfr dks] vfUre dj fu/kkZj.k ds ckn vf/kd okilh ;ksX; /kujkf”k] ;fn dksbZ gks] ds Hkqxrku dh rkjh[k rd oS/k j[kxs k % ijUrq izfrcU/k ;g gS fd okilh ;ksX; ikbZ xbZ /kujkf”k ;fn C;kSgkjh dks fofgr vof/k ds Hkhrj okil ugha dh tk;xs h rks C;kSgkjh ,slh /kujkf”k ij 9 izfr”kr okf’kZd dh nj ls lk/kkj.k C;kt dk gdnkj gksxkAÀ1 ¼3½ ,sls C;kSgkjh dk ,sls o’kZ] ftlea s mDr fooj.kh ls vkPNkfnr vof/k vUrfoZ’V gS] ds lEcU/k ea s bl vf/kfu;e ds v/khu dj fu/kkZj.k] tgk¡ rd O;kogkfjd gks] ;Fkk”kh?kz fd;k tk;xs k vkSj dj fu/kkZj.k ds QyLo:Ik ns; dj ds fo:) vufUre okilh ;fn dksbZ gks] lek;kfstr dh tk;xs hA ¼4½ ;fn dj fu/kkZj.k ij mi/kkjk ¼2½ ds v/khu nh x;h vufUre okilh vf/kd ik;h tkrh gS rks okilh dh vf/kd /kujkf”k C;kSgkjh ls C;kt lfgr olwy dh tk;xs h] ekuks fd ;g bl vf/kfu;e ds v/khu C;kSgkjh }kjk Lohdr` :Ik ls ns; dj gSA ¼5½ vufUre okilh fd;s tkus dh rkjh[k ls ,slh /kujkf”k ds Hkqxrku dh rkjh[k rd 15 izfr”kr okf’kZd dh nj ls C;kt izHkkfjr fd;k tk;xs kA jktnwrkoklks]a 38- ¼1½ bl vf/kfu;e dh vuqlwph ik¡p ea s lwphc) jktnwrkoklks]a vUrjkZ’Vªh; laxBuks a ;k O;fDr vUrjkZ’Vªh; laxBuks a ;k C;kSgkjh] eky ds dz; ij muds }kjk Hkqxrku fd;s x;s dj dh okilh dk nkok ;k fo”ks’k vkfFkZd djus d s gdnkj gksxa s vkSj /kkjk 36 ea s nh xbZ fdlh ckr ds gksrs gq, Hkh] okilh ds fy, tksu ea s LFkkfir ns; /kujkf”k okilh dk nkok izkIr gksus d s 45 fnu ds Hkhrj okilh dj nh tk;sxhA bdkb;ks a dks fd;s x;s fodz; ij dj dh okilh ¼2½ fo”ks’k vkfFkZd tksu es a LFkkfir bdkbZ ?kjsyw VSfjQ {ks= ea s LFkkfir fdlh bdkbZ ls fd;s x;s fodz; ij dz; ij Hkqxrku fd;s x;s dj dh okilh dk nkok djus dk gdnkj gksxh vkSj ,slk C;kSgkjh fu;kZrdks a ds ekeyksa ea s leku ,slh /kujkf”k dh okilh dk ik= gksxk vkSj os ,sls ekey s ea s /kkjk 37 ds micU/k ;Fkko”;d ifjorZu lfgr ykxw gkasxsA ---------------------------------------- 1&mÙkjk[k.M vf/kfu;e la0 05 o’kZ 2008 dh /kkjk 11 }kjk izfrLFkkfirA dfri; ekeks a ea s 39- ¼1½ tgk¡ okilh dks ?kfVr djus okyk dksbZ vkns”k fdlh vihy ;k vkxs dh dk;oZ kgh dh okilh dks jksdus dh fo’k;oLrq gS ;k tgk¡ bl vf/kfu;e ds v/khu dksbZ vU; dk;oZ okgh fuyfEcr gS vkSj “kfDr dj fu/kkZjd izkf/kdkjh bl jk; dk gS fd ,slh okilh jktLo dks izfrdwyr;k izHkkfor dj ldrh gS vkSj ckn ea s /kujkf”k dks olwy djuk lEHko ugha gks ldrk gS rks dj fu/kkZjd izkf/kdkjh] dfe”uj ;k mlds }kjk izkf/kdr` fdlh vf/kdkjh dh vuqefr ls] okilh dks ,sls le; rd] tSlk og vo/kkfjr djs] jksd ldrk gSA ¼2½ tgk¡ mi/kkjk ¼1½ ds v/khu fdlh okilh dks jksdk tkrk gS vkSj vihy ;k vkxs dh dk;oZ kgh ;k fdlh vU; dk;oZ kgh ds QyLo:Ik C;kSgkjh okilh dk gdnkj cuk tkrk gS rks ,slh okilh ;ksX; /kujkf”k ij] tSlk fd /kkjk 41 dh mi/kkjk ¼1½ ds v/khu micfU/kr gS] C;kt dk gdnkj gksxk % ijUrq ;g fd ;fn bl /kkjk ds v/khu dksbZ okilh jksdh xbZ gS vkSj okilh ;ksx /kujkf”k ea s ls dksbZ /kujkf”k C;kSgkjh dh fdlh dj ns;rk ds izfr lek;kfstr dh tkrh gS rks C;kSgkjh bl izdkj lek;kfstr dh xbZ /kujkf”k ij lqlaxr vof/k ds fy, C;kt dk gdnkj ugha gksxkA C;kSgkjh }kjk dj ds 40- ¼1½ tgk¡ /kkjk 22 ds micU/kks a dk mYya?ku djds fdlh C;kSgkjh }kjk fdlh O;fDr ds eky :Ik ea s xyr olwy ds fodz; ;k dz; ij dj ds :Ik ea s rkRif;Zr dksbZ /kujkf”k olwy dh tk;] ogk¡ ,slk dh xbZ /kujkf”k dk C;kSgkjh bl izdkj olwy dh xbZ lEiw.kZ /kujkf”k ,slh jhfr ls vkSj ,slh vof/k ds Hkhrj] forj.k tSlh ogk¡ fofgr dh x;h gS] tek djsxkA ¼2½ mi/kkjk ¼1½ ds v/khu fdlh C;kSgkjh }kjk tek dh xbZ dksbZ /kujkf”k ml ek=k rd] tgk¡ rd og dj ds :Ik ea s ns; u gks] jkT; ljdkj }kjk ml O;fDr dh] ftlls C;kSgkjh us olwy fd;k gks vFkok ml O;fDr ds fof/kd izfrfuf/k dh /kjksgj ds :Ik ea s j[kh tk;xs h vkSj bl izdkj tek djus ls ,slk C;kSgkjh tek /kujkf”k dh ek=k rd rRlEcU/kh nkf;Ro ls mUeDq r gksxkA ¼3½ ;fn mi/kkjk ¼1½ ds v/khu fdlh C;kSgkjh }kjk dksbZ /kujkf”k tek dh tk; rks ,slh /kujkf”k ;k mlds fdlh Hkkhx ds fy, rnFkZ nkok fd;s tkus ij mls ,sls O;fDr dks] ftlls ,sls C;kSgkjh us /kujkf”k ;k mlds Hkkx dks okLro ea s olwy fd;k gks vFkok mlds fof/kd izfrfuf/k dks vkSj fdlh vU; O;fDr dks ugha] fofgr jhfr ls okil dj nh tk;xs h( ijUrq ;g fd bl izdkj dk dksbZ nkok dj fu/kkZj.k vkns”k dh rkjh[k ls rhu o’kZ ;k blds lEcU/k ea s vihy vFkok iqujh{k.k] ;fn dksbZ gks] ea s vfUre dk;Zokgh dh rkjh[k ls ,d o’kZ] tks Hkh ckn eas gks] dh lekfIr ds Ik”pkr~ Lohdkj ugha fd;k tk;xs kA ¼4½ tgk¡ fdlh C;kSgkjh }kjk mi/kkjk ¼1½ ds micU/kks a ds v/khu dksbZ /kujkf”k tek dh xbZ gS rks C;kSgkjh ,slh /kujkf”k dks eky d s dzsrk dks okil djus dk gdnkj ugha gksxkA Li’Vhdj.k& ^^vihy ;k iqujh{k.k^^ in ea s vfUre vkns”k ds vUrxZr lafo/kku ds vuqPNsn 32] vuqPNsn 132] vuqPNsn 133 ;k vUkqPNsn 137 ds v/khu mPpre U;k;ky; }kjk vFkok vuqPNsn 226 ;k 227 ds v/khu mPp U;k;ky; }kjk fn; x;k vkns”k Hkh gSA ---------------------------------------- C;kt 41- ¿¼1½ dksbZ C;kSgkjh ;k O;fDr tks bl vf/kfu;e ds v/khu fdlh vkns”k] ;k fdlh U;k;ky; ds fdlh vkns”k ds vuqlj.k es a okilh dk gdnkj gS] rks og fu;eks a ds v/;/khu okilh ds vfrfjDr 9 izfr”kr izfro’kZ dh nj ls lk/kkj.k C;kt ikus dk Hkh gdnkj gksxk] ;fn /kkjk 36 ds micU/kksa a ds vuqlkj fjQ.M okÅpj@fjQ.M dh byDS VªkWfud lwpuk ugha Hksth tkrh gSÀ1 ¼2½ C;kt dh x.kuk okilh dh /kujkf”k ea s ls bl vf/kfu;e ;k dsUnzh; fodz;dj vf/kfu;e] 1956 ds v/khu fdlh dj] C;kt] vFknZ .M ;k vU; fdlh ns; /kujkf”k;ks a dks ?kVk dj dh tk;xs hA ¼3½ ;fn bl vf/kfu;e ds v/khu ikfjr fdlh vkns”k ds ifj.kke Lo:Ik ,slh okilh dh /kujkf”k c< ;k ?kV tkrh gS rks ,slk C;kt rn~uqlkj c<+k;k ;k ?kVk;k tk;xs kA ¼4½ tc dksbZ C;kSgkjh Lohdr` dj ls vf/kd /kkjk 24] /kkjk 25 ;k /kkjk 26 ds v/khu dj fu/kkZfjr dj dh fdlh /kujkf”k dk Hkqxrku djus ea s pwd djrk gS ;k pwd djrk le>k tkrk gS rks og ,slh /kujkf”k ij ,sls dj ds Hkqxkru ds fy, fofgr le; ds ckn ,slh pwd dh rkjh[k ls ,sls le; tc rd pwd tkjh jgrh gS vkSj Hkqxrku ds fy, fofgr le; ds ckn rhu ekg rd /kujkf”k fcuk Hkqxrku “ks’k jgrh gS rks og 9 izfr”kr okf’kZd dh nj ls lk/kkj.k C;kt dk Hkqxrku djus dk nk;h gksxkA ¼5½ tgk¡ ,sls fdlh vkns”k }kjk ns; dj dh /kujkf”k c<+kbZ tkrh gS rks dj dh bl izdkj c<+kbZ /kujkf”k ij C;kt dj fu/kkZjd izkf/kdkjh }kjk tkjh ek¡x dh uksfVl dh izkfIr dh rkjh[k ls 30 fnu dh lekfIr ds ckn dh vof/k ds fy, ns; gksxk] ;fn Hkqxrku ds fy, fofgr le; ds rhu ekg rd /kujkf”k dk Hkqxrku u fd;k x;k gksA ¼6½ tgk¡ ,sls fdlh vkns”k }kjk dj dh /kujkf”k c<+kbZ tkrh gS rks dj dh bl izdkj c<+kbZ /kujkf”k ij C;kt dj fu/kkZjd izkf/kdkjh }kjk tkjh ek¡x dh uksfVl dh izkfIr dh rkjh[k ls 30 fnu lekfIr ds ckn dh vof/k ds fy, ns; gksxk] ;fn Hkqxrku ds fy, fofgr le; ds rhu ekg rd /kujkf”k dk Hkqxrku u fd;k x;k gksA ¼7½ tgk¡ fdlh /kujkf”k dh olwyh fdlh U;k;ky; ;k izkf/kdkjh ds vkns”k ds }kjk LFkfxr jgrh gS vkSj ,slk vkns”k ckn ea s vikLr gks tkrk gS rks C;kt ,slh vof/k] ftlds nkSjku ,slk vkns”k izHkkoh jgk gS] ds fy, Hkh ns; gksxkA ¼8½ dj dk Hkqxrku u djus ;k foyEc ls djus ij bl vf/kfu;e ds v/khu vkjksi.kh; C;kt dj dh /kujkf”k] ftl ij ;g C;kt izHkkfjr fd;k x;k gS] ls vf/kd ugha gksxkA ¼9½ bl vf/kfu;e ds v/khu ns; C;kt bl vf/kfu;e ds v/khu ns; dj le>k tk;sxkA 1- mÙkjk[k.M vf/kfu;e la0 25 o’kZ 2010 dh /kkjk 9 }kjk izfrLFkkfirA v/;k; N% y[s kks a dk fujh{k.k] ryk”kh ,oa vfHkxzg.k vkSj tk¡p pkSfd;ks a dh LFkkiuk y[s kks a dks fn[kkus dh 42- ¼1½ dksbZ ,slk vf/kdkjh] ftldks jkT; ljdkj us bl fufeÙk l”kDr fd;k gks] bl vkKk nsus dh “kfDr vf/kfu;e ds iz;kstuks a ds fy, fdlh C;kSgkjh vFkok fdlh vU; O;fDr] tks Lo;a ;k vkSj izos”k ,oa nwljs C;kSgkjh dh vksj ls eky dk dz; fodz; ;k lEHkj.k dk dkjckj djrk gS] ls fujh{k.k djus dh vis{kk dj ldrk gS fd og mlds lkeus ,slh cgh] y[s k]s nLrkost ;k fglkc&fdrkc “kfDr mifLFkr djs] ftldk lEcU/k mlds dkjckj ls gks ;k nwljs C;kSgkfj;ks a ds dkjckj ls gks vkSj mDr vf/kdkjh mldk fujh{k.k vkSj ijh{k.k dj ldrk gS vkSj mldh izfrfyfi ys ldrk gS vkSj C;kSgkjh ls mlds dkjckj ds lEcU/k ea s ;k nwljs C;kSgkfj;ksas ds lEcU/k es a ,slh tk¡p dj ldrk gS] tks vko”;d gks % ijUrq ;g fd dj fu/kkZj.k o’kZ ls 5 o’kZ iwoZ ls vf/kd dh cfg;k¡] nLrkost vkSj y[s k s bl izdkj visf{kr ugha gksxa s] tc rd fd fdlh fo”ks’k fLFkfr ea]s ftlds fy, dkj.k vfHkfyf[kr djus gksxa s] mDr vf/kdkjh mudk ryc fd;k tkuk vko”;d u le>sA ¼2½ lHkh cfg;k¡] nLrkost vkSj y[s k]s ftudks dksbZ C;kSgkjh ;k O;fDr vius dkjckj ds lkekU; dz; ea s j[krk gks] eky tks mlds ikl gks vkSj mlds dkjckj ds LFkku ;k okgu ea s gks] ;qfDr;qDr le; ij ,sls vf/kdkfj;ks]a ftudks bl lEcU/k ea s jkT; izkf/kdkj ns] ds }kjk ryk”kh fy;s tkus vkSj fujh{k.k ds fy, miyC/k jgsxa sA bl /kkjk ds iz;kstu ds fy, vf/kdkjh] tks fd mlds v/khu izkf/kdr` gS] fdlh Hkh dkjckj ds LFkku vFkok okgu vFkok dksbZ Hkou vFkok LFkku] tgk¡ mlds ikl ;g fo”okl djus dk dkj.k gS fd C;kSgkjh ogk¡ vius dkjckj ls lEcfU/kr dksbZ cfg;k¡] jftLVj] nLrkost] y[s k s vFkok eky j[krk gS vFkok fQygky j[k jgk gS] ea s izos”k dj ldrk gS vkSj ryk”kh y s ldrk gS vkSj mlds drkZ] deZpkjh ;k dksbZ vU; O;fDr] tks ml le; vkSj LFkku ij fdlh Hkh :Ik ea s dkjckj dh ns[kHkky dj jgk gS ;k dkjckj ea s enn dj jgk gS] dks vknsf”kr dj ldrk gS fd og mls& ¼d½ ,slh y[s kk cfg;k¡ vkSj vU; nLrkostks]a ftudks og visf{kr le>s vkSj tks ,sls LFkku ij miyC/k gks] dk fujh{k.k djus d s fy, vko”;d lqfo/kk iznku djs( ¼[k½ udnh] LVkWd ;k vU; ewY;oku oLrq ;k lkeku] tks fd ogk¡ ik;k tk;] dh tk¡p ;k lR;kiu djus dh vko”;d lqfo/kk iznku djs( vkSj ¼x½ ,slh lwpuk] tks og fdlh ekey s eas visf{kr le>s vkSj tks bl vf/kfu;e ds vUrxZr fdlh dk;oZ kgh ds fy, mi;ksxh ;k lqlaxr gks] iznku djsA ¼3½ bl /kkjk eas nh xbZ fdlh ckr ds gksrs gq, Hkh fdlh dkjckj ifjlj ;k vkoklh; LFkku ea s u rks izos”k fd;k tk;xs k] u mldk fujh{k.k fd;k tk;xs k vkSj u mldh ryk”kh yh tk;xs h] tc rd fd dfe”uj ;k dfe”uj }kjk izkf/kd`r TokbaV dfe”uj ls vfuEu in ds fdlh vf/kdkjh }kjk bl fufeÙk fo”ks’k :Ik ls izkf/kdr` u fd;k tk;As Li’Vhdj.k& bl mi/kkjk ds iz;kstu ds fy, ,sls LFkku] tgk¡ ij og O;fDr dkjckj easa layXu gS] ea s dksbZ vU; LFkku Hkh “kkfey gksxk] tgk¡ ij dkjckj ea s layXu O;fDr ;k mDr deZpkjh ;k vU; O;fDr] tks dkjckj dh ns[kHkky dj jgk gS ;k mlea s enn dj jgk gS] dgrk gS fd ogk¡ dkjckj ls lEcfU/kr dksbZ y[s kkcfg;k¡ ;k vU; nLrkost ;k udnh] LVkWd ;k vU; ewY;oku oLrq ;k lkeku dk dksbZ Hkkx j[kk tkrk gS ;k j[kk x;k gSA ¼4½ ;fn mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ds v/khu izkf/kdr` vf/kdkjh vius }kjk fujhf{kr ys[kk iqLrdks a vkSj vU; nLrkostks a ls m)j.k ;k udy cuk ldrk gS ;k cuok ldrk gS] vius }kjk tk¡p dh xbZ vkSj lR;kfir fdlh udnh] LVkWd ;k vU; ewY;oku oLrq ;k lkeku dh lwph cuk ldrk gS vkSj fdlh Hkh O;fDr dk c;ku] tks bl vf/kfu;e ds vUrxZr fdlh dk;oZ kgh ds fy, mi;ksxh ;k lqlaxr gks] ntZ dj ldrk gSA ----------------------------------- ¼4½ ;fn mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ds v/khu izkf/kdr` vf/kdkjh vius }kjk fujhf{kr ys[kk iqLrdks a vkSj vU; nLrkostks a ls m)j.k ;k udy cuk ldrk gS ;k cuok ldrk gS] vius }kjk tk¡p dh xbZ vkSj lR;kfir fdlh udnh] LVkWd ;k vU; ewY;oku oLrq ;k lkeku dh lwph cuk ldrk gS vkSj fdlh Hkh O;fDr dk c;ku] tks bl vf/kfu;e ds vUrxZr fdlh dk;oZ kgh ds fy, mi;ksxh ;k lqlaxr gks] ntZ dj ldrk gSA ¼5½ ;fn mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ds v/khu izkf/kdr` fdlh vf/kdkjh dks ,slk fo”okl djus dk ;Fkksfpr dkj.k gks fd dksbZ C;kSgkjh bl vf/kfu;e ds v/khu dj ;k vU; ns; /kujkf”k;ks a ds nkf;Ro ls cpus dk iz;Ru dj jgk gS vkSj ;g fd mlds nkf;Ro dh tk¡p ds iz;kstu ds fy, vko”;d dksbZ ckr fdlh y[s k]s [kkrs ;k nLrkost ea s izkIr dh tk ldrh gS rks og ,sls ys[k]s [kkrs ;k nLrkost] tSlk vko”;d gks] dk vfHkxzg.k dj ldrk gSA mDr y[s k]s [kkrs ;k nLrkost dks vfHkx`ghr djus okyk vf/kdkjh mlds fy, rqjUr jlhn nsxk vkSj og muls ,slh izfrfyfi;k¡ ;k m)j.k yus s ds ckn] tks vko”;d le>s tk;as] bl izdkj vfHkxzg.k djus dh rkjh[k ls 90 fnu dh vof/k ds Hkhrj mUgas ml C;kSgkjh ;k O;fDr dks ykSVk nsus ds fy, ck/; gksxk] ftldh vfHkj{kk ds yds j mudk vfHkxzg.k fd;k x;k gks( ijUrq ;g fd C;kSgkjh ;k mi;qZDRk O;fDRk ml y[s k]s [kkrs ;k nLrkost] tks mls ykSVk; s tk;]a dh fyf[kr jlhn nsxkA vf/kdkjh ys[k]s [kkrs ;k nLrkost] ykSVkus ds iwoZ ml ij ,d ;k vf/kd LFkkuks a ij vius gLrk{kj dj ldrk gS vkSj viuh ljdkjh eqgj yxk ldrk gS vkSj ,sLkh n”kk ea s C;kSgkjh ;k mi;qZDr O;fDr ls ;g visf{kr gksxk fd og viuh nh x;h jlhn ea s mu LFkkuks a dh la[;k dk mYys[k djs] tgk¡ ij ,sls vf/kdkjh ds gLrk{kj vkSj eqgj izR;sd y[s k]s [kkrs ;k nLrkost es a fd;s x;s ;k yxk;s x;s gksAa Li’Vhdj.k& bl mi/kkjk ea s fofufnZ’V le; dh x.kuk djus ea s ,slh vof/k] ftles a fdlh U;k;ky; ;k izkf/kdkjh ds vkns”kks a ds v/khu bl vf/kfu;e ds v/khu dk;oZ kgh LFkfxr jgh gks] dks fudky fn;k tk;xs kA ¼6½ mi/kkjk ¼5½ es a vUrfoZ’V fdlh ckr ds gksrs gq, Hkh ml mi/kkjk ds v/khu dksbZ y[s kk] jftLVj ;k vU; nLrkost vfHkxzg.k djus okyk vf/kdkjh] mu dkj.kks a ls tks mlds }kjk vfHkfyf[kr fd;s tk;asxs vkSj dfe”uj ds iwokZuqeksnu ls] ,sls y[s k]s jftLVj ;k vU; nLrkost dks muls lEcfU/kr dj fu/kkZj.k o’kksa Z ds lEcU/k es a bl vf/kfu;e ds v/khu leLr dk;oZ kfg;k¡ iwjh gksus dh rkjh[k ls rhl fnu vf/kd vof/k ds fy,] tSlk og vko”;d le>s] jksd ldrk gSA ¼7½ mi/kkjk ¼1½ ;k mi/kkjk ¼2½ d s v/khu dk; Z djus ds fy, izkf/kdr` vf/kdkjh dks & ¼d½ dkjckj ds LFkku ;k okgu ea s ik; s x;s fdlh lUnwd] vkyekjh ;k vU; ik=] ftlea s ;g fo”okl djus dk dkj.k gks fd dksbZ y[s k]s jftLVj ;k vU; nLrkost ;k eky j[k s tkrs gSa vFkok mlds vUnj gS] ;fn ,sls dkjckj ds LFkku ;k okgu ;k lUnwd] vkyekjh ;k vU; ik= dk Lokeh vFkok v/;klh ;k izHkkjh O;fDr ml LFkku dks NksM+ ns ;k ogk¡ miyC/k u gks vFkok tc mlls [kksyus dk s dgk tk; s rks mls u [kksys vFkok [kksyus ls bUdkj djs a rks egq j cUn djus dk vf/kdkj gksxk( ¼[k½ ;fn dk;kyZ ;] nqdku] xksnke ;k okgu ea s ik; s x;s lUnwd] vkyekjh ;k vU; ik= dk Lokeh ;k v/;klh nwljk O;fDr mifLFkr gS fdUrq ml LFkku ls pyk tkrk gS ;k mldks ,slk djus ds fy, ekSdkj fn;s tkus ds ckn ,sls dk;kyZ ;] nqdku] xksnke] okgu ;k lUnwd] vkyekjh ;k vU; ik= dks ugha [kksyrk gS rks mls rksM+dj [kksy ldrk gS vkSj mlea s ik; s x;s eky vkSj nLrkostks a dh lwph rS;kj dj ldrk gSA ----------------------------------------- ¼8½ dksbZ Hkh O;fDr mi/kkjk ¼7½ d s v/khu yxkbZ xbZ fdlh eksgj ls vUr%{ksi ugha djsxkA ¼9½ mi/kkjk ¼1½ vkSj mi/kkjk ¼2½ d s v/khu l”kDr dksbZ vf/kdkjh fdlh ,sls O;fDr dks & ¼d½ tks fdlh C;kSgkjh dks ;k mldh vksj ls nsus ds fufeÙk fdlh eky dk ifjogu djrk gS ;k mlh vfHkj{kk ea s j[krk gS] ;g vkns”k ns ldrk gS fd og mDr eky ds lEcU/k ea s ,slh lwpuk] tks mlds ikl gksus dh lEHkkouk gks] ns vFkok mldk fujh{k.k djus ns( ¼[k½ tks fdlh C;kSgkjh ds dkjckj ds lEcU/k ea s dksbZ y[s kk cgh ;k nLrkost j[krk gks ;k mls vius vf/kdkj ea s j[kk gks] ;g vkns”k ns ldrk gS fd og ,sls cgh ;k nLrkost dks fujh{k.k ds fy, izLrqr djsAa ¼10½ ;fn fdlh C;kSgkjh ds dkjckj ds LFkku ij ryk”kh ds nkSjku fdlh O;fDr ds ikl ls ;k mlds fu;a=.k ea s j[k s dksbZ y[s kk iqLrds]a vU; nLrkost] iSlk ;k eky Ikk;k tkrk gS rks tc rd fd blds foijhr lkfcr u gks] ;g vo/kkj.kk dh tk;xs h fd ,slh y[s kk iqLrda]s vU; nLrkost] iSlk ;k eky ,sls C;kSgkjh ds gSA ¼11½ og vf/kdkjh] ftlus fdUgha y[s k]s cfg;ks a ;k nLrkostks a dk fujh{k.k ;k tk¡p iM+rky ;k ryk”kh ;k vfHkxzg.k fd;k gS vFkok vf/kdkjh] ftlus bl /kkjk ds v/khu tk¡p iM+rky dh gS] ogk¡ ik; s x;s rF;ks a ds vk/kkj ij ,sls fujh{k.k ;k ryk”kh ;k vfHkxzg.k ;k tk¡p iM+rky ds lEcU/k ea s ,d fjiksVZ rS;kj djsxk vkSj tgk¡ fjiksVZ rS;kj djus okyk vf/kdkjh dj fu/kkZjd izkf/kdkjh ls fHkUu vf/kdkjh gS] rks ,slk vf/kdkjh ,slh fjiksVZ dh ,d izfr C;kSgkjh ds dj fu/kkZjd izkf/kdkjh dks HkstsxkA ¼12½ dj fu/kkZjd izkf/kdkjh fdlh C;kSgkjh ;k C;kSgkfj;ks a ds fdlh oxZ dks mu O;fDr;ks a vkSj C;kSgkfj;ks a ds lEcU/k ea]s ftUgkasus ,sls C;kSgkjh ;k C;kSgkfj;ks a ds oxZ ls fdlh nh x;h vof/k ds nkSjku dksbZ eky dz; fd;k gS ;k mUgas dksbZ eky cspk gS] muds uke] irs vkSj ,sls vU; fooj.k] tSlk fd og vko”;d le>s] dh lwpuk nsus ds fy, vknsf”kr dj ldrk gSA ¼13½ dj fu/kkZjd izkf/kdkjh jkT; ljdkj ;k dsUnz ljdkj ds foHkkxks a vkSj cSafdax dEifu;ks a lfgr foŸkh; laLFkkvks a ls ,sls C;kSjs vkSj fof”kf’V;k¡ ek¡x ldrk gS] tks mldh jk; ea s bl vf/kfu;e ds iz;kstuks a ds fy, lqlaxr ,oa mi;ksxh gksxa sA ¼14½ dj fu/kkZjd izkf/kdkjh }kjk bl v/;kns”k ds v/khu y[s kk iqLrdks a ds fujh{k.k vkSj fdlh C;kSgkjh ¼iathd`r ;k viathdr` nksuks½a d s dkjckj ds LFkku ea s izos”k vkSj ryk”kh yus s dh “kfDr;ks a ds jgrs gq, Hkh dfe”uj] ,sls C;kSgkjh] tks bl vf/kfu;e ds vUrxZr dj ds Hkqxrku ds fy, nk;h gS] dks fpfUgr djus dh n`f’V ls le;≤ ij viathdr` C;kSgkfj;ks a dk los{Z k.k djk ldrk gSA ¼15½ n.M izfdz;k lafgrk] 1973 dh /kkjk 100 vkSj /kkjk 165 ds micU/k] ;Fkk”kD;] bl /kkjk ds v/khu izos”k djus ;k ryk”kh yus s ;k fujh{k.k djus ds lEcU/k eas ykxw gksxa s] ftl izdkj fd mDr lafgrk ds v/khu dksbZ fujh{k.k djus ;k ryk”kh ysus ds lEcU/k ea s ykxw gksrs gSaA 1¿eky ds lapyu es a 42&d fdlh ;ku dk Lokeh ;k lapyu es a eky dk Lokeh ;k ,sls Lokeh }kjk izkf/k—r O;fä lkFk y s tk; tkus ;k Mªkboj ;k ;ku vFkok eky dk izHkkjh O;fä] tSlh Hkh fLFkfr gks] dksbZ eky] ,slh oky s nLrkost ,oa nh ek=k ;k eki ;k dher ls vf/kd] tSlk fd jkT; ljdkj ml fufeŸk vf/klfwpr djs] ds tkus okyh lwpuk,sa lapyu dk bjknk j[krk gS] rks og eky ds lapyu ls iwoZ bl lEcU/k es a ,sls nLrkost rS;kj djsxk ftles a ,slh lwpuk,W fufgr gks]a tSlk fd fofgr fd;k tk;] vkSj ,slh lwpukvks a dks ,sls izkf/kdkjh ds le{k ,sls izk:i vkSj rjhd s vkSj ,sls le; ds vUnj] tSlk fd fofgr fd;k tk;] izLrqr djsxk vkSj eky ds lapyu ds nkSjku ,slk nLrkost rFkk chtd@pkyku ¼tks ykxw gks½ ,oa eky ds gd ds nLrkost@th0vkj0@fcYVh vFkok bUgha izdkj ds vU; nLrkost vius lkFk j[kxs kA ------------------------------------------------ 1¿eky fudklh] 42&[k ¼1½ izR;sd fudklh] vxzs’k.k ;k cqfdax vfHkdrkZ ;k nyky ;k eky ifjogudrkZ ;k vU; dksbZ vxzs’k.k O;fä ftldk jkT; es]a ,sls dkjckj dk] viuk LFkku gS] vkSj tks vius dkjckj ds nkSjku ;k cqfdax vfHkdrkZ fdlh O;kSgkjh ;k fdlh O;fä ds fy, ;k mldh vksj ls eky ds gd ds nLrkost ;k lEHkkyrk gS] ;k fdlh O;kSgkjh ;k fdlh O;fä ds fy, ;k mldh vksj ls eky dk ifjogu eky ifjokgudrkZ ij fu;a=.k djrk gS] ;k mldk ifjnku yrs k gS] jkT; ds Hkhrj vius O;kikj ds Lfkku ,oa eky ds ifjogu ds fy;s vius LokfeRo ds okguks a ;k HkkM+s ij fy;s x;s okguks a dh lwpuk ,sls izkf/kdkjh dks ,sls izk:i vkSj ,slh jhfr ds vuqlkj vkSj ,slh vof/k es]a tSlk fd fofgr dh tk;] izLrqr djsxkA ¼2½ mi/kkjk ¼1½ es a mfYyf[kr izR;sd ,slk vfHkdrkZ ;k O;fä ifjofgr] ifjnŸk vFkok ifjogu ds fy;s izkIr fd;s x;s eky ds lEO;ogkj ls lEcfU/kr ,slh lwpukvks a ls ;qä] tSlk fd fofgr fd;k tk;] iw.kZ ,oa lR; vfHkys[k rFkk eky ds gd ds nLrkostks a dh izfr j[kxs k vkSj ,sls izk:i ,oa ,slh jhfr ds vuqlkj ,oa ,slh vof/k es a tSlk fd fofgr fd;k tk;] fdlh O;kSgkjh ;k O;fä ds eky ds lEO;ogkj ls lEcfU/kr lR; ,oa iw.kZ fof”kf’V;ks a ,oa lwpukvks a dks rFkk eky ds gd ds nLrkostks a dh izfr dks dfe”uj }kjk bl gsrq izkf/k—r vf/kdkjh ds le{k izLrqr djsxk vkSj mfYyf[kr vfHkys[kks a vkSj nLrkostks a dks izkf/kdr` vf/kdkjh ds le{k] tc Hkh visf{kr gks] izLrqr djsxkA ¼3½ mi/kkjk ¼1½ es a mfYyf[kr dksbZ vfHkdrkZ ;k O;fä dfFkr mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ds izkfo/kkuks a dk mYya?ku djrk gS] rks mi/kkjk ¼1½ mi/kkjk ¼2½ es a mfYyf[kr dksbZ izkf/kdkjh ,sls vfHkdrkZ ;k O;fä dks lquok;h dk volj iznku djus ds mijkUr izFke mYya?a ku ds fy;s ,d gtkj :i;s ls vuf/kd /kujkf”k] vkSj ;fn mYya?ku yxkrkj jgrk gS rks vijk/k dh fujarjrk vof/k es a izR;sd fnol ds fy;s nks lkS :i;s ls vuf/kd /kujkf”k vFkZn.M ds :i es a tek djus d s fy;s funsfZ”kr dj ldrk gSA ¼4½ mi/kkjk ¼1½ es a mfYyf[kr dksbZ vfHkdrkZ ;k O;fä ijks{k vFkok vijks{k :i ls ,slk dksbZ dk;
Part document.segment-6
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 6
- document.segment-6 Verify source ↗
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 6
Z djrk gS] ftldh ifj.kfr dj ds vioapu es gksrh gS vFkok ;fn ,sls vioapu dk irk ugha pyrk vkSj le; ls ugha jksdk tkrk] rks djkioapu gks x;k gksrk] fofgr izkf/kdkjh mls lquok;h dk ;qfä;qä volj nsus ds mijkUr O;kSgkjh vFkok O;fä ds lEO;ogkj es a ,sls eky es a vUrxzZLr dher ds pkyhl izfr”kr ls vuf/kd /kujkf”k ;k eky ij vkjksif.k; dj dh rhu xquk /kujkf”k] tks Hkh vf/kd gks] vFknZ .M ds :i es a vnk djus dks funsfZ”kr dj ldrk gS] ,sls ekey s esa mi/kkjk ¼1½ es a mfYyf[kr vfHkdrkZ ;k O;fä dks bl vf/kfu;e es a fdlh ckr ds gksrs gq, O;kSgkjh le>k tk;sxk vkSj og bl izdkj vioafpr dj vFkok bZfIlr vioafpr dj dks tek djus dk nk;h gksxkA bl izdkj vkjksfir fd;k x;k vFknZ .M vkSj dj bl vf/kfu;e ds fdlh vU; izkfo/kkuks a vFkok mä le; es a ykxw vU; fof/k izkfo/kkuks a ds vUrxZr mlds nkf;Roks a ij fcuk izfrdwy izHkko Mkys izHkkoh gksxkA Li’Vhdj.k %&& ¼d½ fudklh] vxzs’k.k] cqfdax ,ts.V vFkok nyky es a ,slk O;fä Hkh lfEefyr gksxk tks jsyos ifjlj] ,;j dkxks Z dkEIyDS l] dUVsuj fMiks] cqfdax ,tsUlh] xqM~l VªkaLkiksVZ dEiuh dk;kyZ ; vFkok eky dk ynku djus ;k eky mrkjs tkus dk dksbZ LFkku ;k bl ;qfä ds LFkku ij fudklh] vxzs’k.k ;k cqfdax ;k eky ds ifjnku dh lsok,s a nsrk gS vkSj fdlh O;kSgkjh dh vksj ls Hkh] bZuke] dfe”ku] ikfjJfed vFkok ewY;oku izfrQy ;k vU; d s fy;s lkSnk ;k lafonk djkrk gS vFkok lEiUu djrk gS( vkSj ¼[k½ eky ifjogudrkZ O;fä es a Lokeh ds vfrfjä eSustj] vfHkdrkZ] Mªkboj] Lokeh dk deZpkjh] eky ds ynku o mrkjs tkus ds LFkku dk izHkkjh ;k vU; LFkkuks a dks eky ds izs’k.k ds fy;s y s tk; s tk jgs ;ku dk izHkkjh vFkok ijsf’krh dks ijsf’kr fd;s x;s eky dk ifjnku nsus okyk O;fä lfEefyr gksxkA ¼5½ /kkjk 51 es a vU; fdlh ckr ds gksrs gq, Hkh bl /kkjk dh mi/kkjk ¼3½ ;k mi/kkjk ¼4½ ds v/khu ikfjr vFkZn.M vkns”k ls O;fFkr dksbZ O;fä vkns”k dh rkfeyh ds lkB fnu ds vUnj ,sls izkf/kdkjh ds le{k] tSlk fd fofgr fd;k tk;] vihy dj ldsxk % ijUrq ;g fd ,slh vihy] mi/kkjk ¼3½ ds v/khu vkjksfir vFkZn.M dh /kujkf”k dh ipkl izfr”kr /kujkf”k ;k mi/kkjk ¼4½ ds v/khu vkjksfir vFkZn.M dh /kujkf”k ds iPphl izfr”kr /kujkf”k dh tek ds lk{; izLrqr djus ij gh gks ldsxhAÀ1 &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& 1-mÙkjk[k.M vf/kfu;e la[;k 09 o’kZ 2012 dh /kkjk 5 }kjk c<+k;k x;kA eky dk vfHkxzg.k 43- ¼1½ /kkjk 42 dh mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ds v/khu izkf/kdr` fdlh vf/kdkjh dks fdlh djus dh “kfDr ,sls eky dk vfHkxzg.k djus dh “kfDr gksxh & ¼d½ tks fdlh C;kSgkjh ds dkjckj LFky ij ;k okgu ;k fdlh vU; Hkou ea s ;k LFkku ij ik;k tk;( ;k ¼[k½ ftlds lEcU/k ea s ml vf/kdkjh dks ;g fo”okl djus dk dkj.k gks fd eky C;kSgkjh dk gS vkSj tks mlds dkjckj LFky ;k okgu vFkok Hkou ea s ;k LFkku ik;k tk; s fdUrq ftldk y[s kk C;kSgkjh }kjk vius dkjckj ds nkSjku j[k s x;s y[s kks]a jftLVjks a ;k vU; nLrkostks a ea s u j[kk x;k gks % ijUrq ;g fd bl mi/kkjk ds v/khu vfHkx`ghr lHkh eky dh lwph ,sls vf/kdkjh }kjk rS;kj dh tk;xs h vkSj ml ij ml vf/kdkjh }kjk gLrk{kj fd;s tk;asxs vkSj mldh ,d izfrfyfi C;kSgkjh dks nh tk;xs hA ¼2½ ;fn jkT; ljdkj bl fufeŸk l”kDr fdlh vf/kdkjh dks ;g fo”okl djus dk dkj.k gks fd fdlh okgu] Hkou ;k LFkku ea s ik;k x;k eky okLrfod C;kSgkjh dk ugha gS vFkok ;g lansg gks fd ,sls eky dks fdlh C;kSgkjh us vius dkjckj ds nkSjku j[k s x;s y[s kks]a jftLVjks a ;k vU; nLrkostks a ea s mfpr :Ik ls y[s kcUn ugha fd;k gS rks ,sls eky dk vfHkxzg.k djus dh “kfDr gksxh vkSj ,sls vfHkxzg.k ds lEcU/k ea s bl /kkjk ds “ks’k micU/k ;Fkko”;d ifjorZuks a lfgr ykxw gkasxsA ¼3½ mi/kkjk ¼1½ ds v/khu eky vfHkxzg.k djus okyk vf/kdkjh mudh fujkin vfHkj{kk ds fy, lHkh vko”;d mik; djsxk vkSj vfHkxzg.k ls lEcfU/kr vU; nLrkostks a ds lkFk mi/kkjk ¼1½ d s ijUrqd ea s fufnZ’V lwph] lEcfU/kr dj fu/kkZjd izkf/kdkjh dks HkstsxkA ¼4½ mDr dj fu/kkZjd izkf/kdkjh] C;kSgkjh ;k ;FkkfLFkfr] vfHkxzg.k fd;s tkus ds le; eky ds izHkkjh O;fDr] ¼ftls vkxs bl /kkjk ea s ^^izHkkjh O;fDr^^ dgk x;k gS½ ij ,d fyf[kr uksfVl rkehy djsxk] ftlea s dkj.k crkus dks dgk tk;xs k fd ml ij vFknZ .M D;ks a u vkjksfir fd;k tk,A ¼5½ ;fn ,sls vf/kdkjh dk] C;kSgkjh ;k ;FkkfLFkfr] izHkkjh O;fDr ds Li’Vhdj.k ij] ;fn dksbZ gks] fopkj djus vkSj ls lquokbZ dk volj nsus ds Ik”Pkkr~ ;g lek/kku gks tk;s fd mDr eky mi/kkjk ¼1½ ea s fufnZ’V ys[kksa]a jftLVjks a vkSj vU; nLrkostks a ea s tkucw>dj ugha fn[kk;k x;k gS rks og ,sls eky dh dher ds pkyhl izfr”kr ls vuf/kd] tSlk og mfpr le>s] vFknZ .M vkjksfir djus dk vkns”k ikfjr djsxkA ¼6½ mi/kkjk ¼5½ ds v/khu vFknZ .M vkjksfir djus ds vkns”k dh izfr C;kSgkjh ;k tSlh Hkh n”kk gks] izHkkjh O;fDr ij rkehy dh tk;xs hA ¼7½ eky vfHkxzg.k djus okyk vf/kdkjh] C;kSgkjh ;k ;FkkfLFkfr izHkkjh O;fDr ij vkns”k rkehy djsxk] ftlea s ,sls vfHkxzg.k dk rF; mfYyf[kr gksxk vkSj ,slh /kujkf”k bafxr dh tk;xs h] tks ml /kujkf”k ls vf/kd ugha gksxh] tks vkjksfir fd;s tkus ds fy, lEHkkO; vFknZ .M dks iwjk djus ds fy, Ik;kZIr gks] ftlds udn tek djus ij bl izdkj vfHkx`ghr eky dks C;kSgkjh ;k ;FkkfLFkfr] izHkkjh O;fDr ds i{k ea s NksM+ fn;k tk;xs kA ¼8½ mi/kkjk ¼7½ ea s fdlh ckr ds jgrs gq, Hkh dfe”uj ;k fMIVh dfe”uj ls vfUkEu in dk ,slk vf/kdkjh] ftls dfe”uj }kjk bl fufeÙk izkf/kdr` fd;k tk;]s ,sls Ik;kZIr dkj.kks a ls] tks vfHkfyf[kr fd;s tk;asxs] funZs”k ns ldrk gS fd fcuk dksbZ /kujkf”k tek fd;s ;k ,slh de /kujkf”k tek djus ij ;k udn ls fHkUu :Ik ea]s tSlk og mfpr le>s] izfrHkwfr nsus ij eky NksM+ fn;k tk;As -------------------------------------------------- ¼9½ vFknZ .M ;k mldk ,slk Hkkx] tks mi/kkjk ¼7½ ds v/khu tek dh x;h fdlh /kujkf”k dk le;kstu djus ds Ik”pkr~ “ks’k jg tk;] vFknZ .M vkjksfir fd;s tkus ds vkns”k dh izfrfyfi rkehy fd;s tkus dh rkjh[k ls rhl fnu ds Hkhrj] fofgr jhfr ls] tek fd;k tk;xs kA pwd djus ij dj fu/kkZjd izkf/kdkjh eky dk fodz; ,slh jhfr ls djk;xs k] tks fofgr dh tk; vkSj mldk fodz;&vkxe vFkZn.M ds izfr lek;kfstr djsxk vkSj /kkjk 36 ds micU/kks a ds v/khu jgrs gq,] “ks’k /kujkf”k] ;fn dksbZ gks] C;kSgkjh ;k tSlh Hkh n”kk gks] izHkkjh O;fDr dks okil dj nsxkA ¼10½ tgk¡ eky dk vfHkxzg.k djus okys vf/kdkjh dh mi/kkjk ¼2½ es a fufnZ’V lwph vkSj vU; nLrkost Hkstus ds iwoZ ;k rRi”pkr~ dj fu/kkZjd izkf/kdkjh dh fdlh le; ;g jk; gks fd eky “kh?kz vkSj lgt :Ik ls u’V gksus okyk gS ;k tgk¡ fu/kkZfjr dj ;k ;FkkfLFkfr] vkjksfir vFknZ .M bl v/;kns”k ds micU/kks a ds vuqlkj tek ugha fd;k tkrk gS] ogk¡ eky dk vfHkxzg.k djus okys vf/kdkjh ;k ;FkkfLFkfr dj fu/kkZjd izkf/kdkjh fdlh vU; dk;oZ kgh ij izfrdwy izHkko Mkys fcuk] tks bl vf/kfu;e ds vU; micU/kks a ds vuqlkj dh tk lds] fofgr jhfr ls lkoZtfud uhykeh }kjk eky dks fcdok ldrk gSA ,sls eky ds fodz;&vkxe dk lek;kts u ,sls fodz; ds O;;] fu/kkZfjr ;k vkjksfir vFknZ .M ds izfr fd;k tk;sxkA “ks’k /kujkf”k] ;fn dksbZ gks] C;kSgkjh ;k ;FkkfLFkfr] izHkkjh O;fDRk dks mi/kkjk ¼9½ d s micU/kks a ds vuqlkj okil dj nh tk;sxhA ¼11½ ;fn mi/kkjk ¼7½ ds v/khu tek dh x;h /kujkf”k mi/kkjk ¼5½ ds v/khu vkjksfir vFknZ .M dh /kujkf”k ls vf/kd gks rks bl izdkj tek dh x;h vf/kd /kujkf”k ml vf/kdkjh }kjk] ftlds ikl og tek dh xbZ gks] C;kSgkjh ;k ;FkkfLFkfr] izHkkjh O;fDr dks /kkjk 36 ds micU/kks a ds vuqlkj okil dj nh tk;sxhA ¿jkT; ds Hkhrj vFkok 43&d ¼1½ /kkjk 43 es a vU; fdlh ckr ds gksrs gq, Hkh fdlh ;ku dk Lokeh ;k lapyu es a eky dk jkT; ls jkT; ds Lokeh ;k ,sls Lokeh }kjk izkf/k—r O;fä ;k Mªkboj ;k ;ku vFkok eky dk izHkkjh ckgj eky dk lapyu O;fä] tSlh Hkh fLFkfr gks] ¼ftls vkxs ifjogudrkZ dgk x;k gS½] tks eky dh ,slh ek=k ;k eki ;k dher ls vf/kd tSlk fd jkT; ljdkj mls fufeŸk vf/klfwpr djs] jkT; ds Hkhrj fdlh LFkku ls jkT; ds ckgj fdlh LFkku ds fy;s vFkok jkT; ds Hkhrj fdlh LFkku ls jkT; Hkhrj fdlh LFkku ds fy;s ;k jkT; ds Hkhrj fdlh LFkku ls nwljs jkT; ls gksrs gq, jkT; es a fdlh LFkku ds fy;s eky ds lapyu dk bjknk j[krk gS rks eky ds lapyu ls igy s bl lEcU/k es a og fofgr O;fäxr Øekafdr izk:i ¼ftls vkxs ykSjh pkyku dgk x;k gS½ rS;kj djsxk ftles a ijs’kd vkSj ijsf’krh dk uke ,oa iw.kZ irk eky dk fooj.k vFkok ek=k] chtd@pkyku ¼tks ykxw gks½ ,oa eky ds gd ds nLrkost@ th0vkj0@fcYVh vFkok bUgha izdkj ds vU; nLrkost ,oa vU; lwpuk,s]a tSlh fd dfe”uj }kjk fofgr dh tk; % ijUrq ;g fd ljdkj vf/klpw uk ds }kjk eky ds lapyu ls iwoZ ,sls izk:i es a vkSj ,slh jhfr ls] tSlh fd vf/klpw uk }kjk fofgr dh tk;] fofgr izkf/kdkjh ds le{k ykSjh pkyku dh izLrqfr ds fy;s O;oLFkk dj ldrh gSA ¼2½ ¼d½ ifjogudrkZ] ,sls ykSjh pkyku dh vius }kjk gLrk{kfjr izfr vkSj ,sls nLrkostks a dh izfr;k¡ vius lkFk j[kxs k vkSj /kkjk 42 dh mi/kkjk ¼1½ ;k mi/kkjk ¼2½ es a izkf/kdr` vf/kdkjh dh vis{kk ij fdlh Hkh LFkku ij okgu dks jksdsxk vkSj okgu dks eky o nLrkostks a ds lkFk utnhdh okf.kT; dj foHkkx ds dk;kyZ ; es a vFkok ,sls vf/kdkjh }kjk funsfZ”kr fdlh vU; LFkku ij y s tk;xs k vkSj mls rc rd jksds j[kxs k tc rd fd ,sls vf/kdkjh }kjk vko”;d le>k tk; vkSj ;ku dh ryk”kh yus s nsxk vkSj eky vkSj nLrkostks a dk fujh{k.k djus nsxk % 1- mÙkjk[k.M vf/kfu;e la[;k 09 o’kZ 2012 dh /kkjk 6 }kjk c<+k;k x;kA ijUrq ;g fd tgkW eky jkT; ds mlh LFkkuh; {ks= es a ,d LFkku ls nwljs LFkku dks ifjogu fd;k tk jgk gS] dfe”uj dfri; izfrcU/kks a ,oa “krksa Z ds lkFk] tSlk fd og mfpr le>s] ykSjh pkyku vFkok gd ds nLrkost j[k s tkus dh “krZ dks f”kfFky dj ldrs gSaA ;gkW ÞLFkkuh; {ks=ß ls rkRi;Z ,sls LFkkuh; {ks= ls gS tSlk fd mŸkjk[k.M eky ds LFkkuh; {ks=ks a es a izos”k ij dj vf/kfu;e dh /kkjk 2 es a ifjHkkf’kr gS ( ¼[k½ ifjogudrkZ ,sls ykSjh pkyku dh izfr] ,slh vof/k rd tSlh fd fofgr dh tk;] lqjf{kr j[kxs k vkSj] tc Hkh visf{kRk gks] mls izLrqr djsxkA ,slk u djus ij og izfr ykSjh pkyku ik¡p lkS :i;s dh /kujkf”k vFkZn.M ds :i es a vnk djus dk nk;h gksxkA ¼3½ tgk¡ eky O;fäxr iz;ksx ;k miHkksx ds fy;s gS vkSj ,slk eky fdlh O;fä }kjk vius futh okgu es a ifjogu fd;k tkrk gS rks ,sls O;fä dks ykSjh pkyku rS;kj djus vFkok lkFk j[kus dh vko”;drk ugha gSA ¼4½ iwoZorhZ mifu;eks a es a fofufnZ’V vf/kdkjh ;fn ryk”kh ;k fujh{k.k djus ds ckn lUrq’V gS fd& ¼d½ ifjogudrkZ fofgr izk:i vkSj fofgr jhfr es a ykSjh pkyku rS;kj ;k izLrqr fd;s fcuk ;k ,sls ykSjh pkyku dks lkFk j[k s fcuk eky dk ifjogu dj jgk gS] ;k ifjogu djus dk iz;Ru] ;k nq’izsj.k dj jgk gS] ftl ij ;g /kkjk ykxw gksrh gS( ;k ¼[k½ ifjogudrkZ eky ls lEcfU/kr chtd@pkyku ¼tks ykxw gks½ ,oa eky ds gd ds nLrkost@th0vkj0@fcYVh vFkok bUgha izdkj ds vU; nLrkost ds fcuk eky ifjogu dj jgk gS ;k ifjogu djus dk iz;Ru ;k nq’izsj.k dj jgk gS( ;k ¼x½ ifjogu fd;s tk jgs eky dk Hkkj@ek=k ;k mlds uxks a dh la[;k] ykSjh pkyku ls vukPNkfnr gS] rks og& ¼,d½ mijksä mi/kkjkvks a es a of.kZr O;fä dks tkWp gksus rd] tks lkr fnu ls vuf/kd gksxh] fdlh Hkh rjhd s ls eky dks foyx djus] iqu% ifjogu djus vFkok iqu% cqfdax u djus dk s funsfZ”kr dj ldrk gS( ¼nks½ ,sls okgu dks eky lfgr jksds j[kus dk vkns”k dj ldrk gSA ¼5½ ¼d½ ;fn fdlh Hkh Lrj ij ,sls vf/kdkjh dk] ifjogudrkZ dks lquok;h dk volj nsus ds i”pkr~] ;g lek/kku gks tk; fd iwoZorhZ mi/kkjkvks a es a of.kZr eky] fofgr jhfr ls vkSj fofgr izk:i es]a ykSjh pkyku ds izLrqr fd;s fcuk ifjogu fd;k x;k gS] vFkok fcuk ykSjh pkyku ;k vU; fofgr nLrkostks a dks lkFk fy,] ifjogu fd;k x;k gS] vkSj ;g fd ,slk eky( ¼,d½ /kkjk 4 dh mi/kkjk ¼2½ ds [k.M ¼v½ es a mfYyf[kr vuqlwph&1 es a of.kZr eky ls fHkUu gS( vkSj ¼nks½ ,slk eky O;fäxr iz;ksx ;k miHkksx ds fy;s ugha gS( rks ;g le>k tk;xs k fd ,sls eky dk ifjogu bl vf/kfu;e ds v/khu djfu/kkZj.k ;k ns; dj ;k lEHkkO; dj ds Hkqxrku dk vioapu djus esa lg;ksx vFkok lqdj cukus ds iz;kl es a fd;k x;k gS vkSj ,sls ekeys es vf/kdkjh fyf[kr vkns”k }kjk okgu dks vfHkxzghr dj ldrk gS vkSj /kkjk 43 es a fdlh vU; ckr ds gksrs gq, Hkh ifjogudrkZ vFknZ .M ds :i es a og /kujkf”k tek djus dk nk;h gksxk ftldh x.kuk ,sls eky ds izfr fDoaVy ;k fDoaVy ds Hkkx ds fy;s ik¡p lkS :i;s dh nj ls dh tk;xs hA ---------------------------------------------------------- ¼5½ ¼[k½ ;fn fdlh Hkh Lrj ij ,sls vf/kdkjh dk] ifjogudrkZ dks lquok;h dk volj nsus ds i”pkr~ ;g lek/kku gks tk; fd ifjogudrkZ }kjk fofgr jhfr ls vkSj fofgr izk:i es]a ykSjh pkyku ds lkFk ifjogu rks fd;k tk jgk gS ijUrq okgu es a ik;k x;k dksbZ eky ykSjh pkyku ls vkPNkfnr ugha g]S vkSj ;g fd ,slk eky( ¼,d½ /kkjk 4 dh mi/kkjk ¼2½ ds [k.M ¼v½ es a mfYyf[kr vuqlwph&1 es a of.kZr eky ls fHkUu gS( vkSj ¼nks½ ,slk eky O;fäxr iz;ksx ;k miHkksx ds fy;s ugha gS( rks ;g le>k tk;xs k fd ,sls eky dk ifjogu bl vf/kfu;e ds v/khu djfu/kkZj.k ;k ns; dj ;k lEHkkO; dj ds Hkqxrku dk vioapu djus es a lg;ksx vFkok lqdj cukus d s iz;kl es a fd;k tk jgk gS vkSj ,sls ekey s es vf/kdkjh fyf[kr vkns”k }kjk okgu dks vfHkxzghr dj ldrk gS vkSj /kkjk 43 es a fdlh vU; ckr ds gksrs gq, ifjogudrkZ vFknZ .M ds :i es a og /kujkf”k tek djus dk nk;h gksxk ftldh x.kuk ,sls eky ds izfr fDoaVy ;k fDoaVy ds Hkkx ds fy;s ik¡p lkS :i;s dh nj ls dh tk;xs h % ijUrq ;g fd jkT; ljdkj vf/klpw uk }kjk ,slk lkekU; funs”Z k tkjh dj ldrh gS fd] tgkW /kkjk 43 ¼5½ vFkok /kkjk 43 ¼7½ ds vUrxZr vFkZn.M vFkok ,slh /kujkf”k tks lEHkkO; vFknZ .M dks vkPNkfnr djus ds fy, i;kZIr gks] mi/kkjk ¼5½ ¼[k½ es a mfYyf[kr ifjogudrkZ }kjk] tek dj nh x;h gks rks ,slh ifjfLFkfr es a mlh eky ds lanHkZ es a ml ifjogudrkZ ls mi/kkjk ¼5½ ¼[k½ ds vUrxZr vFknZ .M dh ekWx ugha dh tk,xh % ijUrq ;g vkSj fd jkT; ljdkj vf/klwpuk }kjk mi/kkjk ¼5½ es a izkfo/kkfur vFknZ .M dh /kujkf”k es a o`f) dj ldrh gSA Li’Vhdj.k %&& bl vf/kfu;e es a mfYyf[kr eky ds vfHkxzg.k ,oa vU; dk;oZ kfg;ks a ds lEcU/k es a /kkjk 43 ds izkfo/kku ;Fkkvko”;d ifjorZuks a lfgr ykxw gkasxsA ¼6½ okgu dk vf/kxzg.k djus okyk vf/kdkjh ifjogudrkZ ij ,d fyf[kr vkns”k rkehy djsxk ftles a ,sls vfHkxzg.k lEcU/kh rF; rFkk og /kujkf”k vafdr dh tk;xs h tks vkjksfir fd;s tkus okys lEHkkO; vFknZ .M dks iwjk djus d s fy;s i;kZIr jkf”k ls vuf/kd gks vkSj ,slh jkf”k dks udn tek djus ij vfHkxzghr fd;s x;s okgu dks ml O;fä] ftlds dCts vFkok fu;a=.k ls okgu dks vfHkxzghr fd;k x;k Fkk] ds i{k es a NksM+ fn;k tk;xs kA ¼7½ mi/kkjk ¼6½ es a fdlh ckr ds gksrs gq, dfe”uj ;k fMIVh dfe”uj ls vfuEu in dk ,slk vf/kdkjh] ftls dfe”uj }kjk bl fufeŸk izkf/k—r fd;k tk;] ,sls i;kZIr dkj.kks a ls tks vfHkfyf[kr fd;s tk;asxs] funs”Z k ns ldrk gS fd fcuk dksbZ /kujkf”k tek fd;s ;k ,slh de /kujkf”k tek djus ij ;k volwyh; cSad izfrHkwfr ds :i es a izfrHkwfr tek djus ij] tSlk og mfpr le>s] okgu NksM+ ldrk gSA ¼8½ /kkjk 51 vFkok /kkjk 53 es a fdlh ckr ds gksrs gq, Hkh mi/kkjk ¼5½ ds v/khu ifjr vFknZ .M vkns”k ;k mi/kkjk ¼7½ ds v/khu izfrHkwfr ds fy;s vkns”k ds fo:)] vFkZn.M vFkok izfrHkwfr dh /kujkf”k] tSlh Hkh fLFkfr gks] ds tek ds lk{; izLrqr fd;s cxSj dksbZ vihy ugha dh tk ldsxhAÀ1 1- mÙkjk[k.M vf/kfu;e la0 09 o’kZ 2012 dh /kkjk 6 }kjk c<+k;k x;kA voewY;u dh n”kk ea s 44- ¼1½ tgk¡ dj fu/kkZjd izkf/kdkjh ;k /kkjk 42 ds v/khu l”kDr fdlh vf/kdkjh dk ;g eky dks vfHkx`ghr lek/kku gks tk; s fd jkT; ds ckgj ds fdlh LFkku ls jkT; ea s dksbZ eky ykus] vk;kr djus dh “kfDr djus ;k vU;Fkk izkIr djus okys C;kSgkjh us dj ds Hkqxrku ds vioapu dh n`f’V ls ,sls eky dks vk;kr djus ds fy, ?kks’k.k&i= ea s ,sls eky dh izkDdfyr dher mlh mfpr dher ls de n”kkZ;h xbZ gS ;k ,sls izi= ea s izkDdfyr fodz; dher ugha n”kkZ;h gS vkSj ,sls eky dk mi/kkfjr fodz; dher ,sls eky dh mfpr dher ls de gS rks ,slk izkf/kdkjh ;k vf/kdkjh C;kSgkjh dks ,slh iazkDdfyr fodz; dher ;k ;FkkfLFkfr] mi/kkfjr fodz; dher ds 110 izfr”kr dk Hkqxrku djds ,sls eky dks vftZr dj ldsxkA ¼2½ mi/kkjk ¼1½ ds v/khu “kfDr dk rc rd iz;ksx ugha fd;k tk;xs k] tc rd fd C;kSgkjh dks luq okbZ dk volj iznku u dj fn;k tk;As ¼3½ ¿***À1 ¼4½ mi/kkjk ¼1½ ds v/khu vftZr eky dks ,slh jhfr ls fuLrkfjr fd;k tk;xs k] tSlh dfe”uj }kjk fofufnZ’V dh tk;A Li’Vhdj.k& bl /kkjk ds iz;kstuks a ds fy, %& ¼d½ ^^mfpr dher^^ ls ,slh jhfr ls vo/kkfjr dher vfHkizsr gS] tSlh dfe”uj }kjk fofufnZ’V dh tk;( ¼[k½ ^^mi/kkfjr fodz; dher^^ ?kks’k.kk&i= es a n”kkZ;h xbZ dz; dher ds 110 izfr”kr ds cjkcj gksxhA lwpuk izkIr djus 45- ¼1½ bl vf/kfu;e ds v/khu dksbZ vf/kdkjh] tks dfe”uj }kjk fu;qDr ,oa rSukr vf/kdkjh vkSj lkf{k;ks a dks ds uhps Lrj dk vf/kdkjh u gks] bl vf/kfu;e ds micU/kks a ds iz”kklu ;k izorZu ls cqykus dh “kfDr lEcfU/kr fdlh iz;kstu gsrq uksfVl ds }kjk fdlh C;kSgkjh ;k vU; O;fDr dks dksbZ lwpuk ;k nLrkost] ftlea s byDS VªkWfud vfHkys[k lfEefyr gS] tks mlds laKku ea s gS ;k mlds ikl gS] dks miyC/k djkus ds fy, vknsf”kr dj ldrk gSA tc dHkh ,slh vis{kk dh tkrh gS rks ,slk C;kSgkjh ;k O;fDr lgh] lEiw.kZ vkSj lR; lwpuk miyC/k djk;sxkA ¼2½ bl vf/kfu;e ds v/khu ,sls lHkh vf/kdkfj;ksa dks fuEufyf[kr fo’k;ks a ds lEcU/k ea s fdlh okn ij fopkj djrs le; ogh vf/kdkjh gksxa s] tks fdlh okn ij fopkj djrs le; flfoy izfdz;k lafgrk] 1908 ds v/khu fdlh U;k;ky; ea s fufgr gS] vFkkZr~ %& ¼d½ fdlh O;fDr dks mifLFkr gksus ds fy, ck/; djuk vkSj “kiFk ;k izfrKku ij mldh ijh{k djuk( ¼[k½ nLrkostks a dks izLrqr djus d s fy, ck/; djuk( vkSj ¼x½ lkf{k;kas dh ijh{kk ds fy, deh”ku tkjh djuk vkSj fdlh Hkh mi;qZDr vf/kdkjh ds le{k fdlh Hkh dk;oZ kgh dks n.M izfd;k lafgrk dh /kkjk 193 vkSj 228 ds vUrxZr vkSj Hkkjrh; n.M lafgrk dh /kkjk 196 ds iz;kstukFkZ U;kf;d dk;Zokgh le>k tk;xs kA ¼3½ fdlh vfHkys[k dh izLrqfr djkus ;k fdlh O;fDr dh mifLFkfr ds fy,] vkºoku&i= fofgr izi= ea s tkjh fd;k tk;xs kA iqfyl vkfn ls 46- /kkjk 42] /kkjk 43 ;k /kkjk 48 ds micU/kks a ds v/khu “kfDr;ks a dk iz;ksx djus okyk lgk;rk yus s dh vf/kdkjh jkT; ds fdlh iqfyl ;k vU; vf/kdkjh vFkok vf/kdkfj;ks a dh lgk;rk y s “kfDr ldrk gSA 1- mÙkjk[k.M vf/kfu;e la0 05 o’kZ 2008 dh /kkjk 12 }kjk fujflrA ¿***À1 47- ¿***À1 2¿ ?kks’k.kk i=ks a }kjk 48- ¿¼1½ dj ds ifjgkj ;k viopu vFkok dj ds ifjgkj ;k vioapu ds iz;kl dks jksdus ;k eky dk jkT; ds fu;af=r djus ds mnns”; ls] ;g izkfo/kkfur fd;k tkrk gS fd dksbZ O;fDr vFkok vUnj O;kSgkjh ¼ftls vkxs bl fu;e es a vk;krdrkZ dgk x;k gS½ tks /kkjk 4 dh mi/kkjk ¼2½ ds vk;kr@ifjogu [k.M ¼d½ vuqlwph&1 es a fofufnZ’V eky ls fHkUu eky dks] fodz;] mi;ksx] miHkksx vFkok vU; O;oLFkkiu gsrq] ,slh ek=k ;k eki ;k ,sls eky dh dher ls vf/kd dher dk eky] tSlk fd jkt; ljdkj bl fufeRr vf/klwfpr djs] jkT; ds ckgj ds fdlh Lfkku ls jkT; ds vUnj ykus dh] vk;kr djus dh ;k vU;Fkk izkIr djus dh bPNk djrk gS] fofgr iz:i es a ?kks’k.kk i=@bZ&?kks’k.k i= vFkok izek.k i=@bZ&izek.k i=] ,slh lwpukvks a ls ;Dq r ,oa ,slh jhfr ls] tSlk fd dfe”uj }kjk fofgr fd;k tk;] izkIr djsxk( ijUrq ;g fd ;fn vk;krdrkZ dkjckj ds lEcU/k ls fHkUu iz;kstu ds fy;s ,sls eky dks ykus] vk;kr djus ;k vU;Fkk izkIr djus dk bjknk j[krk gS] rks og vius fodYi ij mlh izdkj izek.k i=ks@a bZ&izek.k i=ksa dk fofgr izi= izkIr dj ldrk gS % ijUrq ;g vkSj fd dfe”uj foKfIr }kjk O;kSgkfj;ks a dh Js.kh vFkok lHkh O;kSgkfj;ks a ds fy;s fofgr iz:i es a vkuykbu ?kks’k.k i= gsrq vkosnu djuk rFkk izkIr djuk rFkk mUgas vf/kfu;e ds izko/kkuks a ,oa mlds varxZr cuk;s x;s fu;eks a ds vuqlkj iz;ksx djuk vfuok;@Z oSdfYid dj ldrk gSA bl ikB es a ,sls ?kks’k.kk i=ks a dks vkxs bZ& ?kks’k.kk i= dgk x;k gSA ¼2½ tgk¡ ,sls eky dk lM+d ekxZ ls ijs’k.k fd;k tkuk gS %& ¼d½ vk;krdrkZ fofgr ?kks’k.kk i= @bZ& ?kks’k.kk i= fofgr jhfr ls izkIr djsxk rFkk eky ds lapyu ds nkSjku vius lkFk fuEufyf[kr nLrkost j[kxs k& ¼,d½ ,slk] lE;d :i ls MqIyhdVs es a Hkjs gq;s ,oa gLrk{kfjr] ?kks’k.kk i=] ftlds visf{kr fooj.k dh izfof’V vkuykbu izLrqr fVi”khV es a dh x;h gS] tSlk fd /kkjk 48 d es a izkfo/kkfur gS( ijUrq ;g fd tgka bZ&?kks’k.kk i= dk iz;ksx fd;k x;k gS ,o ,sls ?kks’k.k i= ds visf{kr fooj.k lE;d :i ls vkuykbu Hkjs x;s gS rFk budh izfof’V vkuykbu izLrqr fVi”khV es a dh x;h gS tSlk fd /kkjk 48 d es a izkfo/kkfur gSA ,sls bZ&?kks’k.kk i= dh izfr eky ds lapyu ds lkFk ifjofgr djus dh vko”;drk ugh gksxhA ¼nks½ /kkjk 48 ds es a fofgr izko/kkuks a ds vuqlkj rS;kj ,oa izLrqr fVi”khV dh ,slh izfr] tks visf{kr lwpuk] ftles a ,sls ?kks’k.kk i=@ bZ&?kks’k.kk i= ds visf{kr fooj.k lfEefyr gS] ls ;qDr gks( ¼rhu½ ,sls eky ls lEcaf/kr fcdzh chtd@fcy ;k pkyu ;k bl rjg ds vU; nLrkost( ¼pkj½ lapfyr eky ls lEcaf/kr th0vkj0@fcYVh ;k eky ds gd ds nLrkost ,oa /kkjk 42 dh mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ds v/khu izkf/kdr` vf/kdkjh }kjk fdlh Hkh Lfkku ij vis{kk djus ij bu nLrkostks a dks izLrqr djsxkA ¼[k½ vk;krdrkZ mijksä [k.M ¼d½ es a mfYyf[kr ?kks’k.kk i= ,oa vU; nLrkostks a dh izfr;k¡] tks mls ;k mlds vfHkdrkZ dks nh x;h gS] ,slh vof/k rd lajf{kr j[kxs k tSlk fd fofgr fd;k tk; vkSj mUgas ,slh jhfr ds vuqlkj vkSj ,slh vof/k ds Hkhrj dj fu/kkZj.k vf/kdkjh ds le{k izLrqr djsxk] tSlk fd dfe”uj }kjk fofgr fd;k tk;A 1- mÙkjk[k.M vf/kfu;e la0 09 o’kZ 2012 dh /kkjk 7 }kjk fudkyk x;kA 2- mRrjk[k.M vf/kfu;e la[;k 21 o’kZ 2015 dh /kkjk 2 }kjk /kkjk 48 dk ¼1½¼2½¼3½izfrLFkkfirA ¼x½ ;fn fdlh Hkh Lrj ij /kkjk 42 dh mi/kkjk ¼1½ ,oa mi/kkjk ¼2½ ds varxZr izkf/kdr` vf/kdkjh dk eky ds Lokeh dks lquokbZ dk volj nsus ds i”pkr ;g lek/kku gks tk; s fd iwoZorhZ mi/kkjkvks a es a of.kZr eky] fofgr jhfr ls vkSj fofgr iz:i es]a fVi”khV dks vkuykbu izLrqr fd;s fcuk ifjogu fd;k x;k gS vFkok ,slh fVi”khV dh izfr dks lkFk fy;s fcuk] ifjogu fd;k x;k gS vkSj ;g fd ,slk eky& ¼,d½ /kkjk 4 dh mi/kkjk ¼2½ ds [k.M ¼d½ es a mfYyf[kr vuqlwph 1 esa of.kZr eky ls fHkUu gS] vkSj ¼nks½ ,slk eky O;fDrxr iz;ksx o miHkksx ds fy;s ugh gS( rks ;g le>k tk;xs k fd eky ds Lokeh }kjk ,sls eky dk ifjogu bl vf/kfu;e ds v/khu dj fu/kkZj.k ;k ns; dj ;k laHkkO; dj ds Hkqxrku dk vioapu djus gsrq fd;k tk jgk gSA ¼3½ ;fn ,slk eky jkT; es a O;fäxr lkeku ds :i es a yk;k tkrk gS rks eky ykus okyk O;fä vius lkFk fofgr izi= es a lE;d~ :i ls Hkjk gqvk vkSj vk;krdrkZ }kjk gLrk{kfjr ?kks’k.kk i= j[ksxk vkSj vk;krdrkZ mls bl fufeŸk dfe”uj }kjk izkf/k—r vf/kdkjh ds le{k ,slh vof/k ds vUnj tSlk fd dfe”uj }kjk fofgr dh tk;] i`’Bkadu fd;s tkus d s fy;s izLrqr djsxk( ijUrq ;g fd tgka bZ& ?kks’k.k i= dk iz;ksx fd;k x;k gS ,oa ,slh ?kks’k.kk ds visf{kr fooj.k foHkkx dh vf/kdkfjd csclkbV ij dfe”uj }kjk fofgr izk:i es a lE;d :i ls vkuykbu Hkjs x;s gS rFkk budh izfof’V vkuykbu izLrqr QkeZ es a dj nh x;h gS] ogka ,sls bZ&?kks’k.kk i= dh izfr eky ds lapyu ds lkFk ifjofgr djus dh vko”;drk ugh gksxh rFkk ogka ;g le>kk tk;sxk fd O;kSgkjh }kjk bZ&?kks’k.k i= ds i`’Bkadu lEca/kh izfdz;k dk vuqikyu dj fy;k x;k gSAÀ ¼4½ ;fn dksbZ O;fä dkjckj ls fHkUUk iz;kstu ds fy;s mi/kkjk ¼1½ es a fufnZ’V fdlh eky dks jkT; ds ckgj ds fdlh LFkku ls jkT; es a ykus] vk;kr djus ;k vU;Fkk izkIr djus dk bjknk j[krk gS] vkSj izek.k i= dk fofgr izi= izkIr djrk gS rks mi/kkjk ¼2½ vkSj mi/kkjk ¼3½ ds micU/k ;Fkk vko”;d ifjorZuks a lfgr ykxw gksxa s ekuks a fd mlesa iz;qä “kCn Þ?kks’k.kk i=ß ds LFkku ij “kCn Þizek.k i=ß j[kk x;k gksA -------------------- ¼5½ iwoZorhZ mi/kkjkvks a es a fufnZ’V fdlh ;ku dk Lokeh ;k lapyu es a eky dk Lokeh ;k ,sls Lokeh }kjk izkf/k—r O;fä ;k Mªkboj ;k ;ku vFkok eky dk izHkkjh O;fä] tSlh Hkh fLFkfr gks] /kkjk 42 dh mi/kkjk ¼1½ mi/kkjk vkSj ¼2½ ds v/khu izkf/k—r vf/kdkjh }kjk fdlh Hkh LFkku ij vis{kk fd;s tkus ij okgu dks jksdsxk vkSj mls utnhdh okf.kT; dj foHkkx ds dk;kyZ ; ;k ,sls vf/kdkjh }kjk funsfZ”kr LFkku ij ys tk;xs k vkSj mls rc rd jksds j[kxs k tc rd ,sls vf/kdkjh }kjk vko”;d le>k tk; vkSj ;ku dh ryk”kh ysus nsxk vkSj eky dk vkSj iwoZorhZ mi/kkjkvks a es a fofufnZ’V lHkh nLrkostks a dk fujh{k.k djus nsxk vkSj ;fn visf{kr gks rks mls viuk uke vkSj irk vkSj ;ku ds Lokeh ;k ;ku dks HkkM+ s ij nsus okys dk uke o irk vkSj eky ds ikjs’kd vkSj ikjsf’krh dk uke o irk Hkh nsxkA ¼6½ bl /kkjk ds v/khu ;fn ryk”kh yus s ;k fujh{k.k djus okys vf/kdkjh dks ;g irk pys fd dksbZ O;fä ;k O;kSgkjh iwoZorhZ mi/kkjkvks a esa fofufnZ’V mfpr vkSj okfLrfod nLrkost+ksa ds fcuk fdlh ,sls eky dk vk;kr dj jgk gS ;k vk;kr djus dk iz;Ru ;k vk;kr dk nq’isjz .k dj jgk gS ftl ij ;g /kkjk ykxw gkrs h gS( rks og & ¼d½ mijksä mi/kkjkvks a es a fofufnZ’V O;fä dks] eky dh tkap fd;s tkus rd tks lkr fnu dh vof/k ls vuf/kd gksxh] lkeku dks fdlh Hkh izdkj ls foyx u djus] iqu% ifjogu u djus vFkok iqu% cqfdax u fd;s tkus d s funs”Z k ns ldrk gSA ¼[k½ ,sls eky dks jkds us d s vkns”k ns ldrk gS vkSj ;fn ;ku dk Lokeh ;k lapyu es a eky dk Lokeh ;k ,sls Lokeh }kjk izkf/k—r O;fä ;k Mªkboj ;k ;ku vFkok eky dk izHkkjh O;fä] tSlh Hkh fLFkfr gks] dks lquokbZ dk volj nsus ds i”pkr] mu dkj.kks a ls tks vfHkfyf[kr fd;s tk;as ;g lek/kku gks tkrk gS fd ,sls eky dks bl vf/kfu;e ds v/khu dj fu/kkZj.k ;k ns; dj ;k lEHkkO; dj ds Hkqxrku dk vioapu ds iz;kl es a vk;kr fd;k tk jgk gS rks og ,sls eky dks vfHkxzghr djus d s vkns”k ns ldrk gS % ijUrq ;g fd ,sls vf/kdkjh }kjk bl mi/kkjk ds v/khu lEiw.kZ vfHkxzghr eky dh ,d lwph cukbZ tk;sxh vkSj mlds }kjk gLrk{kfjr dh tk;xs h vkSj mldh ,d izfr ml O;fä dks] ftlls eky vfHkxzghr fd;k x;k gS] nh tk;sxhA ¼7½ mi/kkjk ¼6½ ds v/khu eky dk vfHkxzg.k djus okys vf/kdkjh vfHkj{kk es a eky dh lqj{kk ds lHkh mik; s djsaxs vkSj mi/kkjk ¼6½ ds ijUrqd es a fufnZ’V lwph] vfHkxzg.k ls lEcfU/kr vU; nLrkost+ksa lfgr lEcfU/kr dj vf/kdkjh dks izsf’kr djsxa sA ¼8½ ;fn ,sls dj fu/kkZj.k vf/kdkjh dk] ;ku dk Lokeh ;k lapyu es a eky dk Lokeh ;k ,sls Lokeh }kjk izkf/k—r O;fä ;k Mªkboj ;k ;ku vFkok eky dk izHkkjh O;fä] tSlh Hkh fLFkfr gks] ds Li’Vhdj.k ij] ;fn dksbZ gks] fopkj djus vkSj mls lquokbZ dk volj nsus ds i”~pkr lek/kku gks tk; s fd eky dk vk;kr bl vf/kfu;e ds v/khu dj fu/kkZj.k ;k ns; dj ;k lEHkkO; dj ds Hkqxrku dk vioapu djus ds iz;kl es a bl /kkjk ds izkfo/kkuks a dk mYya?ku djds fd;k x;k gS] rks og vUrxzZLr eky dh dher ds 40 izfr”kr ls vukf/kd /kujkf”k ;k bl vf/kfu;e ds bUgha micU/kks a ds v/khu ,sls eky ij vkjksi.kh; dj dh rhu xquk /kujkf”k] tks Hkh vf/kd gks] vf/kjksfir djsxkA ,sls vkns”k dh izfr lE;d :i ls rkehy djkbZ tk;xs hA ¼9½ eky dk vf/kxzg.k djus okyk vf/kdkjh ifjogudrkZ ij ,d fyf[kr vkns”k rkehy djsxk] ftles a ,sls vfHkxzg.k lEcU/kh rF; rFkk og /kujkf”k vafdr dh tk;xs h] tks vkjksfir fd;s tkus okys lEHkkO; vFknZ .M dks iwjk djus d s fy;s i;kZIr jkf”k ls vuf/kd gks vkSj ,slh jkf”k dks udn tek djus ij vfHkxzghr fd;s x;s okgu dks ml O;fä] ftlds dCts vFkok fu;a=.k ls okgu dks vfHkxzghr fd;k x;k Fkk] ds i{k es a NksM+ fn;k tk;xs kA --------------------------------------------------- ¼10½ mi/kkjk ¼9½ es a fdlh ckr ds jgrs gq;s Hkh dfe'uj ;k fMIVh dfe'uj ls vfuEu in dk ,slk vf/kdkjh ftls dfe'uj }kjk bl fufeŸk izkf/kdr` fd;k tk;]s ,sls i;kZIr dkj.kks a ls] tks vfHkfyf[kr fd;s tk;sxa s] funs'Z k ns ldrk gs fd fcuk dksbZ /kujkf'k tek fd;s ;k ,slh de /kujkf'k tek djus ij] ;k udn ls fHkUu :i es]a tSlk og mfpr le>s] izfrHkwfr nsus ij eky NksM+ fn;k tk;As ¼11½ vFknZ .M ;k mldk ,slk Hkkx tks mi/kkjk ¼9½ ds v/khu tek dh x;h fdlh /kujkf'k dk lek;kts u djus ds i'pkr 'ks"k jg tk;] vFkZn.M vkjksfir fd;s tkus ds vkns'k dh izfrfyfi rkehy fd;s tkus dh rkjh[k ls rhl fnu ds Hkhrj] fofgr jhfr ls] tek fd;k tk;xs kA pwd djus ij djfu/kkZjd çkf/kdkjh eky dk foØ; ,slh jhfr ls djk;xs k tks fofgr dh tk; vkSj mldk foØ;&vkxe vFknZ .M ds izfr lek;kfstr djsxk vkSj /kkjk 36 ds micU/kks a ds v/khu jgrs gq;s] 'ks"k /kujkf'k] ;fn dksbZ gks] C;kSgkjh ;k] tSlh Hkh n'kk gks] izHkkjh O;fDr dks okil dj nsxkA ¼12½ tgkW eky dk vfHkxzg.k djus okys vf/kdkjh dh] mi/kkjk ¼7½ es a fufnZ"V lwph vkSj vU; nLrkost Hkstus ds iwoZ ;k rRi'pkr djfu/kkZjd izkf/kdkjh dh fdlh le; ;g jk; gks fd eky 'kh?kz vkSj lgt :i ls u"V gksus okyk gS ;k tgk¡ fu/kkZfjr dj ;k] ;FkkfLFkfr] vkjksfir vFknZ .M bl vf/kfu;e ds micU/kks a ds vuqlkj tek ugha fd;k tkrk gS] ogkWa eky dk vfHkxzg.k djus okys vf/kdkjh ;k] ;FkkfLFkfr] djfu/kkZjd çkf/kdkjh fdlh vU; dk;oZ kgh ij izfrdwy izHkko Mkys fcuk] tks bl vf/kfu;e ds vU; micU/kks a ds vuqlkj dh tk lds] fofgr jhfr ls lkoZtfud uhykeh }kjk eky dks fcdok ldrk gSA ,sls eky ds fodz;&vkxe dk lek;kts u ,sls foØ; ds O;;] fu/kkZfjr] ;k vkjksfir vFkZn.M ds izfr fd;k tk;xs kA 'ks"k /kujkf'k] ;fn dksbZ gks] C;kSgkjh ;k] ;FkkfLFkfr] izHkkjh O;fDr dks mi/kkjk ¼9½ ds micU/kks a ds vuqlkj okil dj nh tk;xs hA ¼13½ ;fn mi/kkjk ¼9½ ds v/khu tek dh x;h /kujkf'k mi/kkjk ¼8½ ds v/khu vkjksfir vFknZ .M dh /kujkf'k ls vf/kd gks] rks bl izdkj tek dh x;h vf/kd /kujkf'k ml vf/kdkjh }kjk ftlds ikl og tek dh xbZ gks] C;kSgkjh ;k] ;FkkfLFkfr] izHkkjh O;fDr dks /kkjk 36 ds micU/kks a ds vuqlkj okil dj nh tk;sxh( Li’Vhdj.k 1 %& bl v/;k; ds mí”s ; ls okgu ds izHkkjh O;fä es]a okgu dk Lokeh ;k okgu dks HkkM+ s ij yus s okyk] tSlh Hkh fLFkfr gks] lfEefyr gksxkA Li’Vhdj.k 2 %& bl v/;k; d s mí”s ; ls Þlapyu esa ekyß ls vfHkizsr gS& ¼d½ ,slk eky] tks ifjogudrkZ ,tsUlh ;k O;fä vFkok ,sls vU; mifufgrh ds dCts es a gS vFkok fu;a=.k es a gS( ;k ¼[k½ ,slk eky tks ,sls ekyLokeh ds LokfeRo okys okgu es a y s tk;k tk jgk gS( ;k ¼x½ ,slk eky tks fdlh O;fä }kjk ys tk;k tk jgk gSAÀ1 2¿jkT; ds Hkhrj ÞfVªi 48&d ¼1½ /kkjk 48 es a fdlh vU; ckr ds gksrs gq, Hkh] ;g lqfuf”pr djus ds fy;s fd bl “khVß ds fo:) eky vf/kfu;e ds v/khu ns; dj dk dksbZ vioapu ugha gks jgk gS] fdlh ;ku dk Lokeh ;k dk ifjgou lapyu es a eky dk Lokeh ;k ,sls Lokeh }kjk izkf/k—r O;fä ;k Mªkboj ;k ;ku vFkok eky dk izHkkjh O;fä] tSlh Hkh fLFkfr gks] ¼ftls vkxs ifjogudrkZ dgk x;k gS½] tks eky dh ,slh ek=k ;k eki ;k dher ls vf/kd] tSlk fd jkT; ljdkj bl fufeŸk vf/klfwpr djs] jkT; ds ckgj ds fdlh LFkku ls izkUr ds vUnj ifjogu djus dk bjknk j[krk gS] rks jkT; es a izos”k djus ls iwoZ fofgr izk:i es a ¼ftls vkxs fVªi “khV dgk x;k gS½ lwpuk rS;kj djsxk vkSj bls ,slh jhfr ls vkSj ,sls le; ds vUnj] tSlk fd fofgr fd;k tk;] vkWuykbZu izLrqr djsxk % ;g fd dfe”uj }kjk dqN ifjfLFkfr;ks a es a fVªi “khV dh vkWuykbZu izLrqfr ,d fofufnZ’V vof/k ds fy;s f”kfFky dh tk ldrh gSA 1- mÙkjk[k.M vf/kfu;e la0 09 o’kZ 2012 dh /kkjk 8 }kjk izfrLFkkfirA 2- mi;qZDr dh /kkjk 8 }kjk c<+k;k x;kA ¼2½ tgk¡ ,sls eky dk ifjogu jkT; es a lM+d ekxZ ls fd;k tkuk gS % ¼d½ ifjogudrkZ lE;d~ :i ls vius }kjk gLrk{kfjr ,slh fVªi “khV dh izfr rFkk vU; nLrkost] tSlk fd fofgr fd;s tk;sa] vius lkFk j[ksxk vkSj /kkjk 42 dh mi/kkjk ¼1½ ;k mi/kkjk ¼2½ es a izkf/k—r vf/kdkjh ds }kjk fdlh Hkh LFkku ij ,slh vis{kk djus ij okgu dks jksdsxk vkSj eky ,oa nLrkostks a lfgr bls utnhdh okf.kT; dj foHkkx ds dk;kZy; es a ;k ,sls vU; LFkku ij] tSlk fd vf/kdkjh }kjk funs”Z k fn;k tk;] ys tk;xs k vkSj mls rc rd [kM+k j[kxs k tSlk fd vf/kdkjh }kjk vko”;d le>k tk; vkSj mls okgu dh ryk”kh yus s nsxk vkSj eky] fVªi “khV vkSj vU; nLrkostks a dh tk¡p djus nsxk( ¼[k½ ifjogudrkZ ,slh fVªi “khV dh izfr] ,sls le; rd] tSlk fd fofgr fd;k tk;] lqjf{kr j[kxs k vkSj tc Hkh bl izdkj vis{kk dh tk; iqu% izLrqr djsxk] ,slk u djus ij og izR;sd fVªi “khV ds fy;s ik¡p lkS :i;s dh /kujkf”k vFknZ .M ds :i es a vnk djus dk nk;h gksxk( Li’Vhdj.k %& mu ifjfLFkfr;ks a es a tgk¡ ij fVªi “khV dh vkWuykbZu izLrqfr dk f”kfFkyhdj.k fd;k x;k gS jkT; es a izos”k djus ls iwoZ fVªi “khV rS;kj djus ds izkfo/kku vkSj ifjogu ds nkSjku bls lkFk j[kus ds izkfo/kku izHkkoh jgsxa sA ¼3½ tgk¡ ,slk eky jkT; ds Hkhrj O;fäxr lkeku ds :i es a yk;k tk jgk gS] ogkW lkeku ykus okys O;fä dks fVªi “khV izLrqr djus dh vko”;drk ugha gAS ¼4½ ;fn mi/kkjk ¼2½ ds [k.M ¼d½ es a fofufnZ’V vf/kdkjh ryk”kh vFkok tk¡p djus ds i”pkr~ lUrq’V gks tk; fd & ¼d½ ifjogudrkZ fofgr izk:i ,oa jhfr ls fVªi “khV izLrqr fd;s fcuk vFkok ,slh fVªi “khV dh izfr dks lkFk fy;s fcuk fdlh eky dk ifjogu] ;k ifjogu dk iz;kl] ;k ifjogu dk nq’izjs.k dj jgk gS( ;k ¼[k½ ifjogu fd;s tk jgs eky dk Hkkj@ek=k ;k mlds uxksa dh la[;k] fVªi “khV ls vukPNkfnr gS] rks og& ¼,d½ mijksä mi/kkjkvks a es a of.kZr O;fä dks eky ds lR;kiu gksus rd ;k tk¡p gksus rd tks lkr fnu ls vuf/kd gksxh] fdlh Hkh rjhd s ls eky dks foyx djus] iqu% ifjogu djus vFkok iqu% cqfdax u djus dks funsfZ”kr dj ldrk gS( ¼nks½ ,sls okgu dks eky lfgr jksds j[kus dk vkns”k dj ldrk gSA ¼5½ ¼d½ ;fn fdlh Hkh Lrj ij ,sls vf/kdkjh dk] ifjogudrkZ dks lquok;h dk volj nsus ds i”pkr~] ;g lek/kku gks tk; fd iwoZorhZ mi/kkjkvks a es a of.kZr eky] fofgr jhfr ls vkSj fofgr izk:i es]a fVªi “khV dks vkWuykbu (online) izLrqr fd;s fcuk ifjogu fd;k x;k gS] vFkok ,slh fVªi “khV dh izfr dks lkFk fy, fcuk] ifjogu fd;k x;k gS] vkSj ;g fd ,slk eky( ¼,d½ /kkjk 4 dh mi/kkjk ¼2½ ds [k.M ¼v½ es a mfYyf[kr vuqlwph&1 es a of.kZr eky ls fHkUu gS( vkSj ¼nks½ ,slk eky O;fäxr iz;ksx ;k miHkksx ds fy;s ugha gS( ---------------------------------------------- rks ;g le>k tk;xs k fd ,sls eky dk ifjogu bl vf/kfu;e ds v/khu djfu/kkZj.k ;k ns; dj ;k lEHkkO; dj ds Hkqxrku dk vioapu djus es a lg;ksx vFkok lqdj cukus ds iz;kl es a fd;k tk jgk gS vkSj ,sls ekey s es vf/kdkjh fyf[kr vkns”k }kjk okgu dks vfHkxzghr dj ldrk gS vkSj /kkjk 48 es a fdlh vU; ckr ds gksrs gq, Hkh ifjogudrkZ] vFknZ .M ds :i es a og /kujkf”k tek djus dk nk;h gksxk ftldh x.kuk ,sls eky ds izfr fDoaVy ;k fDoaVy ds Hkkx ds fy;s ik¡p lkS :i;s dh nj ls dh tk;xs hA ¼5½ ¼[k½ ;fn fdlh Hkh Lrj ij ,sls vf/kdkjh dk] ifjogudrkZ dks lquok;h dk volj nsus ds i”pkr~ ;g lek/kku gks tk; fd ifjogudrkZ }kjk fofgr jhfr ls vkSj fofgr izk:i es]a vkWuykbu (online) izLrqr dh x;h fVªi “khV dh izfr ds lkFk ifjogu rks fd;k tk jgk gS ijUrq okgu es a ik;k x;k dksbZ eky fVªi “khV ls vkPNkfnr ugha gS] vkSj ;g fd ,slk eky( ¼,d½ /kkjk 4 dh mi/kkjk ¼2½ ds [k.M ¼v½ es a mfYyf[kr vuqlwph&1 es a of.kZr eky ls fHkUu gS( vkSj ¼nks½ ,slk eky O;fäxr iz;ksx ;k miHkksx ds fy;s ugha gS( rks ;g le>k tk;xs k fd ,sls eky dk ifjogu bl vf/kfu;e ds v/khu djfu/kkZj.k ;k ns; dj ;k lEHkkO; dj ds Hkqxrku dk vioapu djus es a lg;ksx vFkok lqdj cukus ds iz;kl es a fd;k tk jgk gS vkSj ,sls ekeys es vf/kdkjh fyf[kr vkns”k }kjk okgu dks vfHkxzghr dj ldrk gS vkSj /kkjk 48 es a fdlh vU; ckr ds gksrs gq, Hkh ifjogudrkZ vFkZn.M ds :i es a og /kujkf”k tek djus dk nk;h gksxk ftldh x.kuk ,sls eky ds izfr fDoaVy ;k fDoaVy d s Hkkx ds fy;s ik¡p lkS :i;s dh nj ls dh tk;xs h % ijUrq ;g fd jkT; ljdkj vf/klpw uk }kjk ,slk lkekU; funs”Z k tkjh dj ldrh gS fd] tgkW /kkjk 48 ¼8½ vFkok /kkjk 48 ¼9½ ds vUrxZr vFkZn.M vFkok ,slh /kujkf”k tks lEHkkO; vFknZ .M dks vkPNkfnr djus ds fy, i;kZIr gks] bl mi/kkjk es a lanfHkZr ifjogudrkZ }kjk] tek dj nh x;h gks rks ,slh ifjfLFkfr es a mlh eky ds lanHkZ es a ,sls ifjogudrkZ ls mi/kkjk ¼5½ ¼[k½ ds vUrxZr vFknZ .M dh ekWx ugha dh tk,xh % ijUrq ;g vkSj fd jkT; ljdkj vf/klpw uk }kjk mi/kkjk ¼5½ es a izkfo/kkfur vFkZn.M dh /kujkf”k es a o`f) dj ldrh gSA Li’Vhdj.k %&& bl vf/kfu;e es a mfYyf[kr eky ds vfHkxzg.k ,oa vU; dk;oZ kfg;ks a ds lEcU/k es a /kkjk 48 ds izkfo/kku ;Fkkvko”;d ifjorZuks a lfgr ykxw gkasxsA ¼6½ okgu vfHkxzg.k djus okyk vf/kdkjh ifjogudrkZ ij vkns”k rkehy djsxk] ftles a ,sls vfHkxzg.k dk rF; mfYyf[kr gksxk vkSj ,slh /kujkf”k bafxr dh tk;xs h tks ml /kujkf”k ls vf/kd ugha gksxh tks vkjksfir fd;s tkus ds fy;s lEHkkO; vFknZ .M dks iwjk djus dk i;kZIr gks] ftlds udn tek djus ij bl izdkj vfHkxzghr fd;k x;k okgu ml O;fä] ftlds dCts vFkok fu;a=.k ls okgu vfHkxzghr fd;k x;k gS] ds i{k es a NksM+ fn;k tk;xs kA ¼7½ mi/kkjk ¼6½ esa fdlh ckr ds jgrs gq;s Hkh dfe'uj ;k fMIVh dfe'uj ls vfuEu in dk ,slk vf/kdkjh ftls dfe'uj }kjk bl fufeŸk izkf/kdr` fd;k tk;]s ,sls i;kZIr dkj.kks a ls] tks vfHkfyf[kr fd;s tk;asxs] funs'Z k ns ldrk gs fd fcuk dksbZ /kujkf'k tek fd;s ;k ,slh de /kujkf'k tek djus ij] ;k udn ls fHkUu :i es]a tSlk og mfpr le>s] izfrHkwfr nsus ij eky NksM+ fn;k tk;As ¼8½ /kkjk 51 vFkok /kkjk 53 es a fdlh ckr ds jgrs gq, Hkh mi/kkjk ¼5½ ds v/khu ikfjr vFknZ .M vkns”k ;k mi/kkjk ¼7½ ds v/khu ikfjr tekur vkns”k ds fo:) vihy ugha gks ldsxh tcrd fd lEiw.kZ vFknZ .M dh /kujkf”k vFkok tekur dh /kujkf”k] tSlh Hkh fLFkfr gks] ds tek djus d s lk{; izLrqr u dj fn;s tk;sAa À1 1- mÙkjk[k.M vf/kfu;e la0 09 o’kZ 2012 dh /kkjk 8 }kjk c<+k;k x;kA jsy] unh] ok;qekxZ 49- 1¿¼1½ tgk¡ ,slh ek=k] eki ;k dher tSlk fd /kkjk 48 dh mi/kkjk ¼1½ ds lUnHkZ es a vf/klwfpr ;k Mkd }kjk jkT; dh tk;] ls vf/kd dksbZ eky ¼bl vf/kfu;e dh /kkjk 4 dh mi/kkjk ¼2½ [k.M ¼d½ es a ds Hkhrj eky dk fofufnZ’V vuqlwph&1 es a of.kZr eky dks NksM+dj½ jsy] unh] ok;qekxZ ;k Mkd }kjk ikjsf"kr vk;kr fd;k tk; rks vk;krdŸkkZ& ¼d½ rc rd ml eky dks u rks NqM+k;sxk vkSj u NqM+ok;xs k tc rd fd og ,sls vf/kdkjh dks] ftls dfe”uj }kjk bl fufeŸk izkf/kd`r fd;k x;k gks] fofgr izi= es a nks izfr;ks a es]a lE;d~ :i ls Hkj dj vkSj vius }kjk gLrk{kfjr ?kks"k.kk&i= dks] ,sls vf/kdkjh }kjk i`"Bkadu ds fy;s izLrqr u ns ;k djok ns( vkSj ¼[k½ NqM+kus ds i”pkr~ eky dks] ;FkkfLFkfr] jsyos LVs”ku] LVhej ;k cksV LVs”ku] ,;jiksVZ ;k Mkd?kj ls rc rd u ys tk;xs k vkSj u ys tkus nsxk tcrd fd eky ds lkFk ,sls vf/kdkjh }kjk lE;d~ :i ls i`’Bkafdr ?kks’k.kk i= dh ,d izfr u gks % ijUrq ;g fd ;fn iath—r C;kSgkjh us] eky dks NqM+kus ls iwoZ vFkok NqM+okus ls iwoZ foHkkx dh vkWfQfl;y oSclkbV ij dfe”uj }kjk fofgr izk:i es a eky ds lEcU/k es a vkWuykbZu lwpuk izLrqr dj nh gS vkSj ml lwpuk dh byDS Vªkfudyh rS;kj dh xbZ gkMZ dkih eky ds lapyu es a lkFk y s tk;h xbZ gS rks ;g le>k tk;xs k fd ?kks’k.kk i= ds i`’Bkadu lEcU/kh izfØ;k dk vuqikyu dj fy;k x;k gS( 3¿ijUrq ;g vkSj fd tgka bZ&?kks’k.kk i= dk iz;ksx fd;k x;k gS ,oa ,slh ?kks’k.kk ds visf{kr fooj.k foHkkx dh vf/kdkfjd csclkbV ij dfe”u }kjk fofgr izk:i es a lE;d :i ls vkuykbu Hkjs x;s gS rFkk budh izfof’V vkuykbu izLrqr QkeZ es a dj nh xbZ gS] ogka ,sls bZ&?kks’k.kk i= dh izfr eky ds lapyu ds lkFk ifjofgr djus dh vko”;drk ugha gksxh rFkk ogka ;g le>k tk;xs k fd O;kSgkjh }kjk bZ&?kks’k.kk i= ds i`’Bkadu lEca/kh izfdz;k dk vuqikyu dj fy;k x;k gSAÀ ¼2½ /kkjk 48 dh mi/kkjk ¼5½] ¼6½] ¼7½] ¼8½] ¼9½] ¼10½]s ¼11½] ¼12½ vkSj mi/kkjk ¼13½ ds micU/k ;Fkko”;d ifjorZuks a lfgr jsy] unh] ;k Mkd }kjk ikjsf’kr eky ds lEcU/k es a mlh izdkj ykxw gkasxs tSlk fd ml /kkjk ds v/khu lM+d }kjk eky ds vk;kr ij ykxw gkrs s gSaAÀ1 2¿VªkaftV ikl ds 50- ¼1½ tc jkT; ds ckgj ds fdlh LFkku ls vkdj jkT; ls gksrs gq, jkT; ds ckgj fdlh vU; ek/;e ls jkT; ls LFkku dks tkusokyk /kkjk 48 dh mi/kkjk ¼1½ es a fufnZ’V eky y s tkus okyk dksbZ ;ku jkT; gksdj eky dk ls gksdj xqtjs rc ,sls ;ku dk Lokeh ;k lapyu es a eky dk Lokeh ;k ,sls Lokeh }kjk vfHkogu izkf/k—r O;fä ;k Mªkboj ;k ;ku vFkok eky dk izHkkjh O;fä] tSlh Hkh fLFkfr gks] jkT; es a izos”k djus ls igys dfe”uj }kjk fofgr izk:i ¼ftls vkxs VªkaftV ikl dgk x;k gS½ esa]a ftles a eky] ;ku] eky ds gd ds nLrkost+@eky dh jlhn@ fcYVh vkSj eky ds lapyu ls lEcfU/kr lwpukvks a ds lkFk lkFk os vU; lwpuk,W Hkh gksxa h tks dfe”uj }kjk fofgr dh tk,W] rS;kj djsxk vkSj bls vkWuykbZu izLrqr djsxkA ;ku dk Lokeh ;k lapyu es a eky dk Lokeh ;k ,sls Lokeh }kjk izkf/k—r O;fä ;k Mªkboj ;k ;ku vFkok eky dk izHkkjh O;fä] tSlh Hkh fLFkfr gks] ,sls eky dks y s tkrs le; vius }kjk gLrk{kfjr ,sls VªkaftV ikl dh nks izfr;k¡] eky ds gd ds nLrkost@ eky dh jlhn@ fcYVh vkSj chtd@fcy ;k pkyku@bl rjg ds vU; nLrkost vius ikl j[kxs k vkSj jkT; ds ckgj tkus ds ckn dfe”uj }kjk fu/kkZfjr izk:i es a vkWuykbZu ?kks’k.kk izLrqr djsxk ftles]a fu/kkZfjr lwpukvks a ds vfrfjDr jkT; ls ckgj tkus vFkok vU; jkT; es a izos”k djus ds lk{; dk fooj.k] ,slh jhfr o le; ds vUnj tSlk fd dfe”uj }kjk fofgr fd;k tk,] nsxk] rFkk ,sls vf/kdkjh] ftls dfe”uj }kjk bl gsrq vf/kdr` fd;k tk,] }kjk vis{kk fd, tkus ij eky ds jkT; ds ckgj py s tkus vFkok xUrO; jkT; es a igqWp tkus ds lEcU/k es a mlds lUrks’kkuqlkj lk{; izLrqr djsxk vkSj ,slk u djus ij ;g mi/kkj.kk dh tk;xs h fd y s tk;k tkus okyk eky jkT; ds Hkhrj gh csp fn;k x;k gS % 1- mÙkjk[k.M vf/kfu;e la0 09 o’kZ 2012 dh /kkjk 9 }kjk izfrLFkkfirA 2- mi;qZDr dh /kkjk 10 }kjk izfrLFkkfirA 3- mRrjk[k.M vf/kfu;e la[;k 21 o’kZ 2015 dh /kkjk 3 }kjk var%LFkkfirA ijUrq ;g fd ;fn ,sls okgu ls y s tk; s x;s eky dk jkT; es a izos”k djus ds i”pkr~ fdlh vU; okgu ls ifjogu djds jkT; ds ckgj y s tk;k tk; rks ;g fl) djus dk Hkkj fd eky okLro esa jkT; ds ckgj pyk x;k gS] ml okgu] ds izHkkjh O;fä ij gksxk] ftlds fy, VªkaftV ikl izLrqr fd;k x;k Fkk % ijUrq ;g vkSj fd eky ds jkT; ds ckgj tkus dh lwpuk vkSj VªkaftV ikl dh vkWuykbZu izLrqfr dfe”uj }kjk ,d fuf”pr vof/k ds fy;s f”kfFky dh tk ldrh gS% ijUrq ;g Hkh fd ;g lqfuf”pr djus ds mís”; ls fd dksbZ djioapu u gks] bl /kkjk es a mfYYkf[kr okgu ,sls Lfkkuks]a ls gh jkT; ds vUnj izos”k djsxk rFkk jkT; ds ckgj tk;xs k] tks dfe”uj }kjk vf/klfwpr fd, tk;WA Li’Vhdj.k%& ,slh ifjfLFkfr;ks a esa tgkW VªkaftV ikl dk vkWuykbZu izLrqfrdj.k f”kfFky fd;k x;k gS] jkT; es a izos”k djus ls iwoZ VªkaftV ikl rS;kj djus ds izkfo/kku vkSj ifjogu ds nkSjku bls lkFk j[kus ds izkfo/kku izHkkoh jgsxa sA ,sls ekeyksa esa jkT; ls ckgj tkus ls iwoZ eky lfgr okgu dfe”uj }kjk vf/klwfpr LFkku ij jksdk tk;xs k vkSj VªkaftV ikl dh ,d izfr dfe”uj }kjk bl izkf/k—r vf/kdkjh dks izLrqr dh tk;xs hA ,slk u djus ij ;g mi/kkj.kk dh tk;sxh fd y s tk;k tk jgk eky jkT; ds vUnj gh csp fn;k x;k gSA ¼2½ ,sls ekey s es a tSlk fd mijksä mi/kkjk es a mYy[s k fd;k x;k gS] ;ku dk Lokeh ;k lapyu es a eky dk Lokeh ;k ,sls Lokeh }kjk izkf/k—r O;fä ;k Mªkboj ;k ;ku vFkok eky dk izHkkjh O;fä] tSlh Hkh fLFkfr gks] la;qä :i ls rFkk i`Fkd&i`Fkd :i ls bl vf/kfu;e ds v/khu eky dh mi/kkfjr fcØh ij ns; dj vkSj lEHkkO; vFknZ .M dh /kujkf”k ds nk;h gkasxsA ¼3½ izR;sd O;fä] ftlds ckjs es a mi/kkjk ¼1½ ds v/khu ;g mi/kkj.kk fo|eku gS fd ,sls O;fä }kjk jkT; ds Hkhrj eky cspk x;k gS] ij eky ds ikjxeu ds fy;s izR;sd izkf/kdkj ds vUrxZr vkus okys eky ds fy;s bl fufeŸk dfe”uj }kjk izkf/k—r vf/kdkjh }kjk Ik`Fkd :Ik ls dj fu/kkZj.k fd;k tk;xs k % 1¿ijUrq ;g fd ,slk dj fu/kkZj.k] bl izkfo/kku ds vkjEHk gksus ls iwoZ ;k mlds ckn mn~Hkqr gq, ekeyksa es a fd;k tk ldsxkÀ% ijUrq ;g vkSj fd bl /kkjk ds v/khu dksbZ Hkh dj fu/kkZj.k vFkok vFknZ .M dk vkns”k lquok;h dk ;qfä;qä volj fn;s fcuk ikfjr ugha fd;k tk;xs kA fuf”pr vof/k ds 50&d bl vf/kfu;e ds vUrxZr ns; dj ds vioapu jksdus vFkok tkWp djus ds mí”s ; ls fy;s ukds ¼tk¡p vFkok bl v/;k; ds izkfo/kkuks a dk vuqikyu lqfuf”pr djus ds fy;s dfe”uj dfri; pkSdh½ dk ifjfuekZ.k ifjfLFkfr;ks a es a vf/klpw uk tkjh djds ,sls LFkku ;k LFkkuks]a tSlk fd og mfpr le>s] tkWp pkSfd;ks a dh LFkkiuk vFkok ukdks a dk ifjfuekZ.k dj ldrk gS vkSj ,sls lapyu es a fdlh ;ku dk Lokeh ;k lapyu es a eky dk Lokeh ;k ,sls Lokeh }kjk izkf/k—r O;fä ;k Mªkboj ;k ;ku vFkok eky dk izHkkjh O;fä] tSlh Hkh fLFkfr gks] tkWp pkSdh ;k ukdksa dks ikj djus ls iwoZ ;ku dks jksdsxk vkSj bl v/;k; ds izkfo/kkuks a ds vuqlkj eky ds lkFk y s tk, tkus okys okafNr nLrkost bl fufeŸk dfe”uj }kjk izkf/k—r vf/kdkjh ds le{k izLrqr djsxk vkSj vf/kdkjh dks ;ku dh ryk”kh rFkk eky ,oa nLrkostks a dh tkWp djus nsxk % ijUrq ;g fd /kkjk 50 es a vU; fdlh ckr ds gksrs gq, Hkh bl /kkjk ds v/khu] tgkW jkT; ds fudkl ds lehi LFkkfir tkWp pkSfd;ks a vFkok ukdks a ij tkWp pkSdh vf/kdkjh ds le{k VªkaftV ikl dh nks izfr;kW izLrqr dh tk;asxh ftles a ls ,d izfr okgu ds jkT; ls ckgj tkus ds lk{; ds :i es a vf/kdkjh }kj okil dh tk;sxhA ,slk u djus ij ;g mi/kkj.kk dh tk;sxh fd ,sls okgu }kjk ys tk;k tk jgk eky jkT; ds Hkhrj csp fn;k x;k gS % ------------------------------------ 1&mRrjk[k.M vf/kfu;e la[;k 11o’kZ 2015 dh /kkjk 5 }kjk ijUrqd izfrLFkkfirA ijUrq ;g vkSj fd dfe”uj ,d ckj es a rhu ekg ls vf/kd ds fy;s fdlh tkWp pkSdh dh LFkkiuk vFkok ukd s dk ifjfuekZ.k ugha dj ldsxk % ijUrq ;g vxzsÙkj vkSj Hkh fd dfe”uj ,slh tkWp pkSdh dh LFkkiuk vFkok ukds ds ifjfuekZ.k ds fy;s tkjh vf/klpw uk dk vuqleFkuZ jkT; ljdkj ls djk;sxkAÀ1 v/;k; lkr vihy vkSj iqujh{k.k izFke vihy 51- ¿¼1½ dj fu/kkZj.k vf/kdkjh vFkok dj lEis{z kk ds izHkkjh vf/kdkjh }kjk ikfjr fdlh vkns”k ;k /kkjk 42 ¼c½ dh mi/kkjk ¼3½ vFkok mi/kkjk ¼4½ ds vUrxZr ikfjr vkns”k ls O;fFkr dksbZ O;kSgkjh vFkok vU; O;fä] fuEufyf[kr dks NksM+dj %& ¼d½ /kkjk 56 es a of.kZr vkns”k( ;k ¼[k½ /kkjk 43 dh mi/kkjk ¼8½ d s vUrxZr ikfjr vkns”k( ;k ¼x½ /kkjk 43&d dh mi/kkjk ¼7½ d s vUrxZr ikfjr vkns”k( ;k ¼?k½ /kkjk 48 dh mi/kkjk ¼10½ d s vUrxZr ikfjr vkns”k( ;k ¼³½ /kkjk 48&d dh mi/kkjk ¼5½ d s vUrxZr ikfjr vfHkxzg.k vkns”k( ;k ¼p½ /kkjk 48&d dh mi/kkjk ¼6½ vFkok mi/kkjk ¼7½ ds vUrxZr ikfjr vkns”k ( vkns”k dh izfr dh rkehyh fd, tkus ds 60 fnu ds Hkhrj ,sls izkf/kdkjh dks vihy dj ldrk gS tSlk fd fofgr fd;k tk; vkSj og vihy ds Kkiu dh ,d izfr dj fu/kkZj.k izkf/kdkjh ij Hkh rkehy djk;xs kAÀ2 ¼2½ ¼d½ mi/kkjk ¼1½ easa fdlh ckr ds gksrs gq, Hkh] tgk¡ dj] Qhl ;k vFkZn.M dh fooknxzLr /kujkf”k ,d gtkj :Ik;s ls vf/kd u gks] ogk¡ vihydrkZ] vius fodYi ls] viuh vihy ds laf{kIr fuLrkj.k ds fy, fyf[kr :Ik ls vihy izkf/kdkjh ls vuqjks/k dj ldrk gS] ftl ij vihy izkf/kdkjh rn~uqlkj vihy dk fofu”p; dj ldrk gS( ¼[k½ vihy ds laf{kIr fuLrkj.k dh jhfr vkSj izfdz;k ,slh gksxh] tSlh fd fofgr dh tk;( ¼x½ vihy ea s ikfjr fdlh vkns”k] tks fd laf{kIr fuLrkj.k ea s ikfjr fd;k x;k gS] ds fo:) dksbZ vihy ;k iqujh{k.k nk;j ugha fd;k tk;xs kA ¼3½ tgk¡ fdlh C;kSgkjh ;k O;fDr }kjk mi/kkjk ¼1½ ea s fufnZ’V vkns”k ds fo:) bl /kkjk ds v/khu vihy nk;j dh x;h gS vkSj tgk¡ ,slh vihy nk;j gksus ds QyLo:Ik dfe”uj dj fu/kkZjd izkf/kdkjh }kjk ikfjr ,sls vkns”k dks] vkns”k dh oS/krk ;k vkSfpR; ds fcUnq ij /kkjk 52 ds v/khu iqujhf{kr ugha dj ldrk gS rks dfe”uj ,sls vkns”k dh oS/krk vkSj vkSfpR; ds ,sls fcUnq ;k fcUnqvks a ij] tSlk fd vkosnu ea s mfYyf[kr gks] ijh{k.k djus ds fy, vihy izkf/kdkjh dks vkosnu ns ldrk gSA ,sls vkosnu dh ,d izfr C;kSgkjh ;k tSlh Hkh fLFkfr gks] ,sls vU; O;fDr ij rkehy dh tk;xs h % ijUrq ;g fd %& ¼d½ bl mi/kkjk ds v/khu dksbZ Hkh izkFkZuk&i= iz”uxr vkns”k dh rkjh[k dh pkj o’kZ dh lekfIr ds ckn Lohdkj ugha fd;k tk;xs k( 1- mÙkjk[k.M vf/kfu;e la0 09 o’kZ 2012 dh /kkjk 10 }kjk c<+k;k x;kA 2- mi;qZDr dh /kkjk 11 }kjk izfrLFkkfirA ¼[k½ bl mi/kkjk ds v/khu oS/krk vkSj vkSfpR; dk ijh{k.k djus ds fy, vkosnu C;kSgkjh ;k tSlh Hkh fLFkfr gks] nwljs O;fDr }kjk nk;j vihy ds fuLrkj.k ds ckn Lohdkj ugha fd;k tk;xs k( ¼x½ ;fn dfe”uj }kjk bl /kkjk ds v/khu vkosnu nkf[ky dj fn;k x;k gS vkSj C;kSgkjh ;k vU; O;fDr Lo;a ds }kjk nkf[ky vihy ;k mi/kkjk ¼2½ ds v/khu vihy ds laf{kIr fuLrkj.k gsrq nkf[ky vkosnu okil y s yrs k gS rks /kkjk 52 ds iz;kstu gsrq ;g le>k tk;xs k ekuks fd dksbZ vihy nkf[ky ugha dh xbZ gS vkSj ,sls ekeys ea s dfe”uj }kjk vkosnu nkf[ky fd;s tkus dh rkjh[k ls izkjEHk gksus okyh vkSj C;kSgkjh ds vkosnu ij vihy vf/kdkjh ds vkns”k dh rkjh[k rd dh vof/k /kkjk 52 es a micfU/kr ifjlhek dh vof/k dh x.kuk ds fy, fudky nh tk;xs h( vkSj ¼?k½ ;fn x.kuk ds Ik”pkr~ ifjlhek dh vof/k N% ekg ls de vkrh gS rks /kkjk 52 ds vUrxZr dfe”uj }kjk iqujh{k.k vihy izkf/kdkjh ds lEcfU/kr vkns”k dh izkfIr dh rkjh[k ls N% ekg ds Hkhrj fd;k tk ldrk gSA Li’Vhdj.k& bl mi/kkjk ds iz;kstu ds fy, dfe”uj ea s og vf/kdkjh] tks fd bl vf/kfu;e dh /kkjk 53 ds v/khu vf/kdj.k ds le{k dfe”uj dh vksj ls vihy nkf[ky djus d s fy, vf/kdr` gS] “kkfey gkxs kA ¼4½ bl vf/kfu;e ds v/khu dj fu/kkZj.k vkns”k ds fo:) dksbZ vihy rc rd xzg.k ugha dh tk;xs h] tc rd fd vihydrkZ us vius }kjk izLrqr fooj.kh ij ;k bl vf/kfu;e ds v/khu fdUgha dk;oZ kfg;ksa eas fdlh izde ij Lohdkj fd;s x;s] blea s tks Hkh vf/kd gks] ;FkkfLFkfr] fodz; vkorZ ;k dz; vkorZ ij bl vf/kfu;e ds v/khu ns; dj ;k Qhl dh /kujkf”k dk Hkqxrku djus dk larks’ktud izek.k izLrqr dj fn;k gksA ¿¼4d½ bl /kkjk es a fdlh vU; ckr ds gksrs gq;s Hkh] ¼i½ ,di{kh; vkns”k ds fo:} dksbZ vihy rc rd xzg.k ugha dh tk;sxh tc rd fd vihydrkZ }kjk fookfnr dj ;k vFkZn.M dh jkf”k dk ik¡p izfr”kr ;k :i;s ,d yk[k dh /kujkf”k] tks Hkh U;uw re gks] Hkqxrku djus dk larks’ktud izek.k izzLrqr u dj fn;k gks( ¼ii½ ,di{kh; dj fu/kkZj.k vkns”k ;k vFknZ .M ds vfrfjDr fdlh vU; vkns”k ds fo:) dh x;h vihy rc rd xzg.k ugha dh tk;xs h] tc rd fd vihydrkZ }kjk fooknxzLr /kujkf”k dk chl izfr”kr ;k #i;s ik¡p yk[k tks Hkh U;uw re gks] dk Hkqxrku djus dk larks’ktud izek.k izLrqr u dj fn;k gksA ¼iii½ fdlh djeqfDr ;k fj;k;rh nj ds vkorZ dk ?kks’k.kk ;k izek.k i=] ftls dj fu/kkZj.k izkf/kdkjh }kjk vLohdkj dj fn;k x;k gks ;k dj fu/kkZj.k izkf/kdkjh ds le{k izLrqr ugha fd;k x;k gks] ds lEcU/k esa vihy rc rd xzg.k ugha dh tk;xs h] tc rd fd vihydÙkkZ us vLohdr` ;k izLrqr ugha fd;s x;s ,sls ?kks’k.kk ;k izek.k i= ds vkorZ dh jkf”k ij bl vf/kfu;e ds vUrxZr lkekU; dj dh nj ls dj ds nl izfr”kr ds cjkcj Hkqxrku dk larks’ktud izek.k izLrqr u dj fn;k gksA Li’Vhdj.k % mDRk /kujkf”k mi/kkjk ¼6½ ds vUrxZr fn;s x;s LFkxu dh “krksa Z ds vfrfjDr gksxhAÀ1 &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& 1& mRrjk[k.M vf/kfu;e la[;k 02 o’kZ 2016 dh /kkjk 9¼,d½ }kjk tksMk+ x;kA ¼5½ vihy fofgr izk:Ik ea s gksxh vkSj fofgr jhfr ls lR;kfir dh tk;xs hA ¼6½ vihy izkf/kdkjh & ¼d½ ,sls ekey s ea]s ftlea s vihydrkZ mi/kkjk ¼2½ d s v/khu vuqjks/k djrk gS( vkSj ¼[k½ fdlh Hkh vU; ekeyas ea s vihydrkZ ds vkosnu ij vkSj dfe”uj dks lquokbZ dk leqfpr volj nsus ds Ik”pkr~ vihydrkZ }kjk ns; dj] Qhl ;k vFknZ .M dh /kujkf”k dh olwyh dks vihy ds fuLrkj.k fd;s tkus rd LFkfxr dj ldrk gSA ¼7½ mi/kkjk ¼6½ ds mi[k.M ds [k.M ¼[k½ ds v/khu dksbZ vkosnu xzkº; ugha gksxk] tc rd fd og mi/kkjk ¼1½ ds v/khu vihy ds Kkiu ds lkFk nkf[ky ugha fd;k x;k gS vkSj dksbZ LFkxu vkns”k 45 fnu ls vf/kd izo`Ùk ugha jgsxk] tc rd fd vihydrkZ }kjk “ks’k /kujkf”k LFkxu vkns”k dh izkfIr ds 30 fnu ds Hkhrj vFkok dj fu/kkZjd izkf/kdkjh ds vihyk/khu vkns”k ea s fn;s x;s le;
Part document.segment-7
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 7
- document.segment-7 Verify source ↗
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 7
ds Hkhrj] tks Hkh Ik”pkr~orhZ gks] tek u dj nh x;h gks vkSj tc rd fd vihydrkZ us mDr vof/k dh lekfIr ds iwoZ ml /kujkf”k ds Hkqxrku ds fy,] ftldh olwyh LFkfxr dh x;h gS] dj fu/kkZjd izkf/kdkjh ds larks’kkuqlkj izfrHkwfr u ns nh gks % ijUrq ;g fd tgk¡ LFkfxr dh xbZ /kujkf”k :0 25]000 ds de gS] C;kSgkjh ls ,slh /kujkf”k ds lEcU/k ea s izfrHkwfr nkf[ky djuk visf{kr ugha gksxk % ijUrq ;g vkSj fd tgk¡ vihyk/khu fdlh vkns”k ea s dj] Qhl ;k vFknZ .M dks dksbZ fookn vUrxzZLr ugha gS] ogk¡ vihy izkf/kdkjh ,slh “krksaZ] tSlk fd og Bhd le>s] ds v/khu ,sls vkns”k ds fdz;kUo;u dks vihy ds fuLrkfjr gksus rd LFkfxr dj ldrk gSA Li’Vhdj.k& fdlh izkf/kdkjh }kjk LFkxu ds fy, mlh izdkj ds vkosnu dks vf/kdkfjrk ds vHkko ea s vLohdkj fd;s tkus ek= ls vihy izkf/kdkjh ,sls vkosnu dks xzg.k djus ls izokfjr ugha gkxs kA ¼8½ vihy izkf/kdkjh lqlaxr vfHkys[k eaxokus vkSj mldh tk¡p djus ds Ik”pkr~ vihydrkZ vkSj dfe”uj dks lquokbZ dk leqfpr volj nsus ds Ik”pkr~ ;k ;FkkfLFkfr mi/kkjk ¼2½ ds v/khu nh xbZ jhfr dk vuqlj.k djus d s i”pkr~ %& ¼d½ ,sls vkns”k dh iqf’V ;k mldk vf/k”kUw ;u dj ldrk gS( ¼[k½ dj fu/kkZj.k ;k vFkZn.M dh /kujkf”k dks de djds ;k ;FkkfLFkfr] c<+kdj ,sls vkns”k ea s ifjorZu dj ldrk gS] pkgs ,slh deh ;k c<ksÙkjh vihy ds vk/kkj ea s mBk; s x;s iz”u ls ;k vU; izdkj ls mn~Hkwr gks( ---------------------------------------------- ¼x½ vkns”k dks vikLr dj ldrk gS vkSj dj fu/kkZjd izkf/kdkjh dks funs”Z k ns ldrk gS fd og ,slh tk¡p djus ds Ik”Pkkr~] tSlh fofufnZ’V dh tk;] u;k vkns”k ikfjr djs( ;k ¼?k½ dj fu/kkZjd izkf/kdkjh dks funs”Z k ns ldrk gS fd ,slh tk¡p djs] tSlh funs”Z k ea s fofufnZ’V dh tk; vkSj ,sls le; ds Hkhrj] tSlk funZs”k ea s fofufnZ’V fd;k tk; ;k ,sls c<+k;s x;s le; ds Hkhrj] ftldh og le;≤ ij vuqefr ns] viuh fjiksVZ izLrqr djs vkSj ,sls le; dh lekfIr ij] vihy izkf/kdkjh pkgs fjiksVZ izLrqr dh xbZ gks ;k ugha] iwoZorhZ mi[k.Mks a ds micU/kks a ds vuqlkj vihy ij fofu”p; ns ldrk gS % ijUrq ;g fd bl mi/kkjk dh dksbZ ckr vihy izkf/kdkjh dks fdlh Hkh Lrj ij ,slh fVIi.kh] tSlk fd og Bhd le>s] ds lkFk vihy [kkfjt djus ls ugha jksdsxh] ;fn vihydrkZ vihy dks okil ysus d s fy, vkosnu nsrk gS vkSj dfe”uj ds }kjk dj fu/kkZj.k ;k vFkZn.M ea s c<ksÙkjh dh izkFkZuk ugha dh xbZ gS % ijUrq ;g vkSj fd c<ksÙkjh djus ls igy s vihydrkZ dks c<ksÙkjh ds izLrko ij lquokbZ dk ekSdk fn;k tk;xs k % ijUrq ;g Hkh fd vihy dk fuLrkj.k ,slh vof/k] tSlh fd fofgr dh tk;s] ds Hkhrj fd;k tk;xs k% ¿izfrcU/k ;g Hkh gS fd [k.M ¼x½ es a fn;s x;s funZs'kka s ds mijkUr ikfjr u;s vkns'k ds fo:) vihy djus ij iqu% [k.M ¼x½ es a u;k vkns'k ikfjr djus gsrq funZs'k ugha fn;k tk;sxkAÀ1 ¼9½ bl /kkjk ds v/khu fn;k x;k dksbZ vkns”k] bl vf/kfu;e ds micU/kks a ds v/khu jgrs gq,] vfUre gksxkA ¼10½ ;fn fu/kkZfjr dj ;k yxk; s x;s Qhl ;k vFkZn.M dh /kujkf”k dh mi/kkjk ¼6½ ds v/khu vihy izkf/kdkjh }kjk de dj nh tk; s rks og olwy fd;s x;s vf/kdk dj] Qhl ;k vFknZ .M dks ykSVkus dk vkns”k nsxkA ¼11½ bl /kkjk ds v/khu vihyks a ;k vU; izkFkZuk&i=ks a ij ifjlhek vf/kfu;e] 1963 dh /kkjk 5 ykxw gkxs hA ¼12½ vihy izkf/kdkjh dfe”uj ds fu;a=.k vkSj v/kh{k.k ea s jgsxk % ijUrq ;g fd bl fu;a=.k vkSj v/kh{k.k ds vf/kdkj ea s dfe”uj }kjk dksbZ ,sls vkns”k] vuqns”k ;k funs”Z k ugha fn;s tk;asxs] tks vihy izkf/kdkjh ds vihy d`R;ks a ds iz;ksx fo’k;d foosd ea s gLr{ksi gksA ¼13½ fdlh dj fu/kkZj.k o’kZ ds lEcU/k ea s ,d gh okn gsrqd ls mRiUu C;kSgkjh }kjk nk;j vihy vkSj dfe”uj }kjk nkf[ky izkFkZuk&i= dh lquokbZ vkSj fu.kZ; ,d gh lkFk fd;k tk;xs k% ijUrq ;g fd tgk¡ ,slh fdlh vihy ;k vkosnu dh lquokbZ vkSj mldk fofu”p; igy s gks x;k gS vkSj ;fn “ks’k vihy ;k vkosnu dh lquokbZ djus okyk vihy vf/kdkjh ;g fopkj djrk gS fd ,slk fofu”p; ,slh “ks’k cph vihy ;k vkosnu ea s jkgr nsus ea s ck/kk cu ldrk gS rks og ,sls iwoZorhZ fu.kZ; dks iqu% fofu”p; gsrq okil ys ldrk gS vkSj iqu% lquokbZ dk volj nsrs gq, ,slh vihy vkSj vkosnu dks ,d lkFk fofuf”pr djus d s fy, vkxs dk;Zokgh dj ldrk gSA ------------------------------------------ 1& mRrjk[k.M vf/kfu;e la[;k 02 o’kZ 2016 dh /kkjk 9 ¼nks½ }kjk tksMk x;kA dfe”uj }kjk 52- ¼1½ dfe”uj ;k TokbaV dfe”uj ls vfuEu in dk dksbZ vU; vf/kdkjh] ftls jkT; ljdkj iqujh{k.k bl fufeÙk vf/klpw uk }kjk izkf/kdr` djs] vius v/khuLFk fdlh vf/kdkjh }kjk ikfjr /kkjk 56 ea s mfYyf[kr vkns”k ls fHkUu fdlh vkns”k ls lEcfU/kr vfHkys[k dks] ,sls vkns”k dh oS/krk ;k vkSfpR; ds lEcU/k eas viuk lek/kku djus ds iz;kstu gsrq eaxk ldrk gS vkSj mldk ijh{k.k dj ldrk gS rFkk mlds lEcU/k ea s ,slk vkns”k ns ldrk gS] tSlk og mfpr le>sA ¼2½ mi/kkjk ¼1½ ds v/khu ,slk dksbZ vkns”k] ftldk fdlh i{k ij izfrdwy izHkko iMs]+ rc rd ugha fn;k tk;xs k tc rd fd mls lquokbZ dk ;qfDr;qDr volj u ns fn;k x;k gksA ¼3½ /kkjk 51 dh mi/kkjk ¼3½ d s micU/kks a jgrs gq,] mi/kkjk ¼1½ d s v/khu dksbZ vkns”k %& ¼d½ ml vkns”k] tks /kkjk 51 ds v/khu vihy dh fo’k;oLrq gks ;k jg pqdk gks ;k mDRk /kkjk ds v/khu vihy izkf/kdkjh }kjk fn;s x;s vkns”k ds iqujh{k.k djus ds fy,( ¼[k½ iz”uxr vkns”k dh rkjh[k ls 60 fnu dh lekfIr ds iwoZ( ¼x½ iz”uxr vkns”k dh rkjh[k ls pkj o’kZ dh lekfIr ds ckn] ikfjr ugha fd;k tk;xs kA Li’Vhdj.k& ;fn fdlh vkns”k ds fo:) vihy okil y s yh tk; ;k /kkjk 74 ea s fofufnZ’V Qhl dk Hkqxrku u djus ;k /kkjk 51 dh mi/kkjk ¼1½ dk vuqikyu u djus ds dkj.k [kkfjt dj nh tk; rks ;g ugha le>k tk;sxk fd og vkns”k /kkjk 51 ds v/khu vihy dh fo’k;OkLrq jg pqdk gSA ¼4½ bl /kkjk ds v/khu dksbZ C;kSgkjh ;k dksbZ vU; O;fDr vkosnu nkf[ky djus dk gdnkj ugha gksxkA vihy vf/kdj.k ds 53- ¿¼1½ /kkjk 51 ds v/khu ikfjr fdlh vkns”k ¼ml /kkjk dh mi/kkjk ¼2½ es a fufnZ’V vkns”k dks le{k vihy NksMdj½] /kkjk 52 ;k /kkjk 76 ds v/khu ikfjr fdlh vkns”k] /kkjk 57 ds v/khu fdlh fofu”Pk;] /kkjk 43 dh mi/kkjk ¼8½ ds v/khu fdlh funs”Z k] ;k /kkjk 43&d dh mi/kkjk ¼7½ ds v/khu ikfjr fdlh vkns”k] ;k /kkjk 48 dh mi/kkjk ¼10½ ds v/khu ikfjr fdlh vkns”k] ;k /kkjk 48&d dh mi/kkjk ¼7½ ds v/khu ikfjr fdlh vkns”k ls O;fFkr dksbZ O;fä ,sls vkns”k] fofu”Pk; ;k funs”Z k dh mlds Åij rkehyh ds 90 fnu ds Hkhrj vf/kdj.k ds le{k vihy nkf[ky dj ldrk gSA Li’Vhdj.k %& bl mi/kkjk ds iz;kstu gsrq dfe”uj ls fHké fdlh izkf/kdkjh }kjk ikfjr fdlh vkns”k ds lEcU/k es a dksbZ *O;fä* in es a dfe”uj lfEefyr gS vkSj dfe”uj }kjk ikfjr fdlh vkns”k ds lEcU/k es a jkT; ljdkj lfEefyr gSAÀ1 ¼2½ ¼d½ mi/kkjk ¼1½ ea s fdlh ckr ds jgrs gq, Hkh tgk¡ dj] Qhl vFkZn.M dh fookfnr /kujkf”k nks gtkj :Ik;s ls vuf/kd gS vkSj fof/k dk dksbZ iz”u vUrxzZLr ugha gS] ogk¡ vihydrkZ viuh ethZ ls] viuh vihy dk laf{kIr fuLrkj.k djus ds fy, vf/kdj.k ls fyf[kr ea s izkFkZuk dj ldrk gS] ftl ij vf/kdj.k vihy dk fuLrkj.k rn~uqlkj dj ldrk gS( 1- mÙkjk[k.M vf/kfu;e la0 09 o’kZ 2012 dh /kkjk 12 }kjk izfrLFkkfirA ¼[k½ vihy ds laf{kIr fuLrkj.k dh jhfr ,slh gksxh] tSlh fd fofgr dh tk;( ¼x½ vihy ea s ikfjr fdlh vkns”k] ftldk fuLrkj.k laf{kIr fuLrkj.k ds :Ik ea s gqvk gS] ds :Ik ls gqvk gS] ds fo:) dksbZ iqujh{k.k ugha fd;k tk;xs kA ¼3½ ifjlhek vf/kfu;e] 1963 dh /kkjk 5 bl /kkjk ds v/khu vihy vkSj vU; izkFkZuk&i=ks a ij ykxw gkasxhA ¼4½ vf/kdj.k vihydrkZ dks lquokbZ dk ;qfDr;qDr volj iznku djus ds ckn fdlh Hkh Lrj ij vihy [kkfjt dj ldrk gSA ¼5½ vf/kdj.k] ;fn mlus mi/kkjk¼4½ ds v/khu vihy igy s gh [kkfjt u dj nh gks] lqlaxr vfHkys[k e¡xkus vkSj mudk ijh{k.k djus ds Ik”pkr~ vkSj i{kks a dks lquokbZ dk ;qfDr;qDr volj nsus ds Ik”pkr~ ;k ;FkkfLFkfr] mi/kkjk ¼2½ ds v/khu fofgr jhfr dk vuqlj.k djus ds Ik”pkr~ & ¼d½ ,sls vkns”k dh iqf’V] mldks jn~n ;k ifjofrZr dj ldrk gS( ;k ¼[k½ vkns”k dks vikLr dj ldrk gS vkSj ;FkkfLFkfr] dj fu/kkZj.k djus okys ;k vihy lquus okys ;k iqujh{k.k vf/kdkjh ;k dfe”uj dks funZs”k ns ldrk gS fd og ,slh vxzŸkj tk¡p] ;fn dksbZ gks] tSlh fofufnZ’V dh tk;] djus ds Ik”pkr~ u;k vkns”k nsA ¼6½ ;fn vf/kdj.k }kjk mi/kkjk ¼5½ ds v/khu dj] Qhl ;k vFknZ .M dh dksbZ /kujkf”k de dh tkrh gS rks og vkns”k djsxk fd dksbZ /kujkf”k] tks ns; /kujkf”k ls vf/kd olwyh x;h gS] bl vf/kfu;e ds micU/kks a ds vuqlkj okil dj nh tk;As Li’Vhdj.k& vkns”k ea s ifjorZu djus ds [k.M ¼d½ ea s fufnZ’V “kfDr ds vUrxZr fu/kkZfjr dj ;k vFknZ .M dh /kujkf”k dks dks de djus ;k c<+kdj vkns”k ea s ifjorZu djus dk vf/kdkj Hkh] lfEefyr gSA rFkkfi dj ;k vU; /kujkf”k c<+kus ls iwoZ C;kSgkjh dks ns;rk c<+kus ds izLrko ij lquokbZ dk volj fn;k tk;xs kA ¼7½ ;fn bl /kkjk ds v/khu dksbZ vihy izLrqr dh xbZ gks rks ,slh vihy ds Kkiu ds lkFk izLrqr fd;s x;s vihydrkZ ds izkFkZuk&i= ij vf/kdj.k] i{kks a dks lquokbZ dk ;qfDr;qDr volj nsus ds i”pkr~] ftl vkns”k ds fo:) vihy dh x;h gS] mlds v/khu fdlh dj] Qhl ;k vFknZ .M dh fooknxzLr /kujkf”k dks olwy dks ;k ns; /kujkf”k dh okilh dks iqu% dj fu/kkZj.k dh dk;Zokgh dks ;k ftl vkns”k ds fo:) vihy dh xbZ gS] mlds izorZu dks vihy ds fuLrkj.k gksus rd LFkfxr dj ldrk gSA ¼8½ dj] Qhl ;k vFknZ .M dh fdlh fooknxzLr /kujkf”k dks olwy ds LFkxu ds fy, dksbZ vkosnu xzg.k ugha fd;k tk;xs k] tc rd fd izkFkhZ us /kkjk 51 dh mi/kkjk ¼4½ ds v/khu tek djus ds fy, visf{kr /kujkf”k ds vfrfjDr] ,slh fooknxzLr /kujkf”k dks de ls de ,d frgkbZ /kujkf”k ds Hkqxrku dk larks’ktud izek.k&i= izLrqr u dj fn;k gks % ijUrq ;g fd tgk¡ fooknxzLr /kujkf”k :0 25000@& ls de gS] C;kSgkjh ls ,slh fookfnr /kujkf”k dh ,d frgkbZ /kujkf”k tek djuk visf{kr ugha gkxs kA ¿ ⃰ ⃰ ⃰ À1 ¼9½ tgk¡ vf/kdj.k us bl /kkjk ds v/khu fdlh dj] Qhl ;k vFknZ .M dh olwyh ds LFkxu ds fy, ;k ml vkns”k ds] ftlds fo:) vihy dh x;h gks] izorZu ds LFkxu ds fy, vkns”k ikfjr fd;k gS vkSj vf/kdj.k ds ,sls vkns”k ds ifj.kkeLo:i fdlh dj] Qhl ;k vFknZ .M dh olwyh LFkfxr gks xbZ gS] ogk¡ vf/kdj.k dk ,slk LFkxu vkns”k 45 fnu ls vf/kd ds fy, izo`Ÿk ugha jgsxk] tc rd fd vihydrkZ us “ks’k /kujkf”k LFkxu vkns”k dh izkfIr ds 30 fnu ds Hkhrj tek u dj nh gks vkSj cdk;k /kujkf”k ds Hkqxrku ds fy, lEcfU/kr dj fu/kkZjd izkf/kdkjh ds larks’kkuqlkj Ik;kZIr izfrHkwfr u ns nh gks % ---------------------------------------------------------------------------------------------------------------------------- 1& mRrjk[k.M vf/kfu;e la[;k 02 o’kZ 2016 dh /kkjk 10 }kjk ijUrqd gVk fn;k x;kA ijUrq ;g fd tgk¡ LFkfxr dh xbZ /kujkf”k :0 25000@& ls de gS] C;kSgkjh ls ,slh /kujkf”k ds lEcU/k ea s izfrHkwfr nkf[ky djuk visf{kr ugha gksxkA ¼10½ ¼d½ /kkjk 51 ds v/khu vihy vf/kdkjh ds vkns”k ds fo:) vihy dh lquokbZ vkSj mldk fuLrkj.k & ¼,d½ nks lnL;ks a dh U;k; ihB }kjk fd;k tk;sxk] ;fn ,slk vkns”k ,fM”kuy dfe”uj ¼vihy½ }kjk fd;k x;k gks vFkok fooknxzLr dj] Qhl ;k vFknZ .M dh /kujkf”k nks yk[k :Ik;s ls vf/kd gk(s ¼nks½ fdlh vU; ekey s ea s ,d lnL; }kjk fd;k tk;xs kA 1¿¼[k½ vf/kfu;e ds fuEu izkfo/kkuks a ds vUrxZr fn, x;s vkns”k vFkok funs”Z k ds fo:) vihy dh lquokbZ vkSj mldk fuLrkj.k nks lnL;ks a dh U;k;ihB }kjk fd;k tk;xs kA ¼,d½ /kkjk 52 ds vUrxZr ikfjr dksbZ vkns”k( ¼nks½ /kkjk 43 ds mi/kkjk ¼8½ ds vUrxZr ikfjr dksbZ funs”Z k( ¼rhu½ /kkjk 43&d dh mi/kkjk ¼7½ d s vUrxZr ikfjr dksbZ funs”Z k( ¼pkj½ /kkjk 48 dh mi/kkjk ¼10½ d s vUrxZr ikfjr dksbZ funs”Z k( ¼ikap½ /kkjk 48&d dh mi/kkjk ¼7½ ds vUrxZr ikfjr dksbZ funs”Z kAÀ1 ¼x½ /kkjk 76 dh mi/kkjk ¼13½ ;k mi/kkjk ¼16½ ds v/khu fdlh vkns”k ;k /kkjk 57 ds v/khu fn;s x;s fdlh fofu”p; ds fo:) dksbZ vihy v/;{k ds le{k izLrqr dh tk;xs h vkSj mldh lquokbZ vkSj mldk fuLrkj.k rhu lnL;ks a dh U;k;ihB }kjk fd;k tk;xs k( ¼?k½ v/;{k] ;fn mfpr le>s %& ¼,d½ fdlh vihy dh lquokbZ vkSj mldk fofu”p; o`gŸkj U;k;ihB }kjk fd;s tkus d s funs”Z k ns ldrk gS( ¼nks½ fdlh vihy dk vUrj.k ,d lnL; ls nwljs lnL; dks dj ldrk gSA ¼³½ nks ;k vf/kd lnL;ksa dh fdlh U;k;ihB ds le{k fdlh ekey s eas] dksbZ ,slk vkns”k] tks ekey s dk vfUre :Ik ls fuLrkj.k djus okys vkns”k ls fHkUu gks] U;k;ihB dk xBu djus okys lnL;ks a es a ls fdlh ,d }kjk ikfjr fd;k tk ldrk gSA ¼11½ dksbZ Hkh lnL;] ftlus vf/kdj.k ds le{k vkus okys fdlh ekey s ea s fdlh Hkh {kerk ls dk;oZ kgh dh gS ;k tks vf/kdj.k ds le{k vkus okys fdlh ekey s ea s O;fDrxr :Ik ls fgrc) gks] ml ekey s dh lquokbZ ds fy, vfgZr ugha gksxkA ¼12½ fdlh dj fu/kkZj.k o’kZ ds lEcU/k ea s ,d gh okn gsrqd ls mRiUUk leLr vihyks a dh lquokbZ vkSj mudk fuLrkj.k ,d lkFk fd;k tk;sxk % ijUrq ;g fd tgk¡ ,slh vihyks a eas ls fdlh ,d ;k vf/kd vihyks a dh lquokbZ vkSj fofu”p; igys gh fd;k tk pqdk gS] ;fn vo”ks’k vihyks a dh lquokbZ djus okyh U;k;ihB ;g fopkj djrh gS fd ,sls fofu”p; ls ,slh vo”ks’k vihyks a ea s jkgr nsus ea s fof/kd vM+pu gks ldrh gS] ogk¡ og] ;fn iwoZrj fofu”p; & ¼d½ y?kqrj U;k;ihB ;k lela[;d U;k;ihB }kjk fn;k x;k gks] ,sls iwoZrj fofu”p; dks okil e¡xk ldrh gS vkSj lHkh vihyks a dk fofu”p; ,d lkFk djus dh dk;oZ kgh dj ldrh gS( ¼[k½ o`gŸkj U;k;ihB }kjk fn;k x;k gks] ,slh vo”ks’k vihyks a dks ,slh vf/kdkfjrk okys o`gŸkj U;k;ihB dks fufnZ’V dj ldrh gS vkSj rRi”pkr~ ,slh o`gŸkj U;k;ihB ,sls iwoZrj fofu”p; dks e¡xk ldrh gS vkSj lHkh vihyks a dk ,d lkFk fofu”p; djus dh dk;oZ kgh dj ldrh gSA ------------------------------------------ 1&mRrjk[k.M vf/kfu;e la[;k 11 o’kZ 2015 dh /kkjk 6 }kjk izfrLFkkfirA ¼13½ fdlh U;k;ihB }kjk lqus x;s ekeys dk fofu”p; cgqer dh jk; ds vuqlkj gksxkA ;fn lnL;ks a dh jk; cjkcj foHkkftr gks rks vf/kdj.k dk v/;{k & ¼d½ ;fn og ,slh U;k;ihB dk lnL; ugha Fkk] viuh jk; ns ldrk gS ;k fdUgha vU; lnL;ks a dh jk; ds fy, ekeyk fufnZ’V dj ldrk gSA ,sls ekey s dk fofu”p; ,slh jk; d s vuqlkj fd;k tk;xs k( ¼[k½ o`gŸkj U;k;ihB cuk ldrk gSA ¼14½ tgk¡ fdlh ekeys dh lquokbZ f}lnL;h; ihB }kjk dh tkrh gS vkSj lnL; fdlh fcUnq ij viuh jk; ea s foHkkftr gS vkSj nwljk lnL; ;k vf/kdj.k ds lnL;x.k mi/kkjk ¼10½ ds v/khu ekey s dks lquus ds fy, vfgZr ugha gSa ;k fQygky v/;{k dks lfEefyr djrs gq, dsoy nks lnL; gSa rks jkT; ljdkj fdlh O;fDr] tks fd vf/kdj.k dk lnL; fu;qDr gksus ;ksX; gS] dks vf/kdj.k ds vfrfjDr lnL; ds :Ik ea s fu;qDr dj ldrh gS vkSj og fcUnq vf/kdj.k ds mu lnL;ks]a ftUgksua s ekey s dh lquokbZ dh gS ¼mudks “kkfey djrs gq,] ftUgkasus izFke ckj bldh lquokbZ dh gS½ dh cgqla[;d jk; ds vuqlkj fofuf”pr fd;k tk;xs kA ¼15½ vf/kdj.k vihydrkZ ij fyf[kr :Ik ls vihy fu.kZ; dh uksfVl] fu.kZ; ds dkj.kks a dk mYys[k djrs gq, rkehy djsxkA vihy vf/kdj.k 54- ¼1½ bl vf/kfu;e ds }kjk ;k v/khu vf/kdj.k dks lkSais x;s dk;ksZa dk fu’iknu djus ds fy, dk xBu ljdkj ,d vf/kdj.k dk xBu djsxh] ftlds ,d v/;{k vkSj ,sls lnL; gksxa s] tSlk fd og Bhd le>sA ¼2½ v/;{k vkSj lnL;ks a dh fu;qfDr fuEufyf[kr eas ls dh tk;xs h& ¼d½ mRrjk[k.M mPprj U;kf;d lsok ds ,sls O;fDr] tks vij ftyk U;k;k/kh”k ls fuEu in ij u gks a ;k u jgs gks(a vkSj ¼[k½ mRrjk[k.M O;kikj dj lsok ds ,sls O;fDr] tks ,fM”kuy dfe”uj ls fuEu in ij u gks a ;k u jgs gksAa ¼3½ jkT; ljdkj vf/kdj.k ds v/;{k vkSj vU; lnL;ks a dh fu;qfDr ds fy, ,slh vU; vgZrk,a ;k “krsa Z fofgr dj ldrh gS] ftUgas og mfpr le>sA ¼4½ jkT; ljdkj }kjk vf/kdj.k ds fy, fu;qfDr;k¡ dh tk;asxh & ¼d½ mu O;fDr;ks a dh fLFkfr ea]s tks mRrjk[k.M mPPkrj U;kf;d lsok ds lnL; jgs gSa ;k gSa] mPp U;k;ky; ds ijke”kZ ls( vkSj ¼[k½ mRrjk[k.M O;kikj dj lsok ds O;fDr;ks a dh fLFkfr ea s mu O;fDr;ks a ea s ls] tks ,fM”kuy dfe”uj ls fuEu in ij u gks a ;k u jgs gks]a ;ksX;rk ds fl)kUr ij p;u }kjkA ¼5½ mRrj izns”k ewy fu;e] tSlk fd mRrjk[k.M ea s ykxw gSa] ds fu;e 56 ds micU/k v/;{k lfgr vf/kdj.k ds izR;sd lnL; ij ykxw gksxa s] tSls fd os fdlh Hkh vU; ljdkjh lsod ij ykxw gaAS ¼6½ vf/kdj.k ds v/;{k dk eq[;ky; nsgjknwu ea s jgsxk vkSj og mRrjk[k.M ea s lHkh U;k;ihBks a ds Åij leorhZ vf/kdkfjrk j[kxs kA ¼7½ /kkjk 53 dh mi/kkjk ¼10½ ds [k.M ¼d½ ds mi[k.M ¼nks½ ea s fufnZ’V vU; ,dy lnL;h; U;k;ihBks a dk eq[;ky; vkSj vf/kdkfjrk ml izdkj jgsxh] tSlk fd jkT; ljdkj vf/kdj.k ds v/;{k ds ijke”kZ ls le;≤ ij vf/klfwpr djsA ¼8½ v/;{k le;≤ ij nks ;k nks ls vf/kd lnL;ks a dh U;k;ihBks a dk xBu dj ldrk gS vkSj tSlk og vko”;d le>s] mudh vf/kdkfjrk vkSj cSBus ds LFkku dks fofufnZ’V dj ldrk gSA ¼9½ vf/kdj.k ds lnL; v/;{k ds iz”kklfud fu;a=.k vkSj Ik;Zos{k.k ea s jgsxa sA ¼10½ viuh jhfr dks fofu;fer djus vkSj dk;Z dk fuLrkj.k djus ds mn~ns”; ls vf/kdj.k ljdkj dh iwoZ vuqefr ls bl vf/kfu;e vkSj mlds v/khu cuk; s x;s fu;eks a ds micU/kks a ls laxr fofu;e cuk;sxkA ¼11½ mi/kkjk ¼10½ ds v/khu cuk; s x;s fofu;e jkti= ea s izdkf”kr fd;s tk;sxa sA ----------------------------------------- mPp U;k;ky; }kjk 55- ¼1½ /kkjk 53 dh mi/kkjk ¼4½ ;k mi/kkjk ¼5½ ds v/khu fn;s x;s vkns”k ls] tks mDr /kkjk iqujh{k.k dh mi/kkjk ¼2½ ds v/khu vihy dk laf{kIr fuLrkj.k djus ds vkns”k ls fHkUu gks ;k vf/kdj.k }kjk /kkjk 30 ds v/khu fn;s x;s vkns”k ls O;fFkr dksbZ O;fDr ,sls vkns”k dh rkehyh dh rkjh[k ls uCcs fnu ds Hkhrj mPPk U;k;ky; ea s ,sls vkns”k ds iqujh{k.k ds fy, vkosnu dj ldrk gSA ¼2½ mPPk U;k;ky; ea s fof/k ds fcUnq ij ;k =qfViw.kZ fofu”p; ;k fdlh fof/kd iz”u ij vf/kdj.k }kjk fofu”p; u fn;s tkus d s fcUnq ij iqujh{k.k fd;k tk ldrk gSA ¼3½ mi/kkjk ¼1½ ds v/khu iqujh{k.k ds vkosnu ea s ekey s ls lEcfU/kr fof/kd iz”u dk Bhd&Bkd o.kZu gksxk vkSj fof/kd iz”u ds lw=dj.k ;k fdlh vU; fof/kd iz”u mBk;s tkus dh vuqefr nsus d s fy, mPp U;k;ky; l{ke gksxkA ¼4½ tgk¡ fdlh C;kSgkjh ;k vU; O;fDr }kjk vihy nkf[ky dh tkrh gS] ogk¡ mPp U;k;ky; ds le{k dk;oZ kgh ea s dfe”uj dks Hkh ,d i{kdkj cuk;k tk;xs kA ¼5½ ;fn bl /kkjk ds v/khu dksbZ izkFkZuk&i= fopkjk/khu gks rks mPp U;k;ky; ml fufeŸk vkosnu fn;s tkus ij iqujh{k.k ds fy, vk”kf;r vkns”k ds v/khu ns; dj] Qhl ;k vFknZ .M dh fdlh fooknxzLr /kujkf”k dh olwyh dks ;k fdlh ns; /kujkf”k dh okilh dks LFkfxr dj ldrk gS % ijUrq ;g fd ,slh fooknxzLr /kujkf”k dh olwyh ds LFkxu ds fy, dksbZ vkns”k rhl fnu ls vf/kd izo`Ÿk ugh jgsxk] tc rd fd vkosnd lecfU/kr dj fu/kkZjd izkf/kdkjh ds larks’kkuqlkj Ik;kZIr izfrHkwfr u ns nsA ¼6½ mPp U;k;ky; iqujh{k.k ds i{kks a dh lquokbZ djus ds Ik”pkr~ vUrxzZLr fof/kd iz”u dk fofu”p; djsxk vkSj ;fn ,sls fofu”p; ds ifj.kkeLo:Ik dj] Qhl ;k vFkZn.M dh /kujkf”k dks fQj vo/kkfjr fd;k tkuk visf{kr gks rks mPp U;k;ky; /kujkf”k dks fQj ls vo/kkfjr djus ds fy, fofu”p; dh ,d izfr] vf/kdj.k dks Hkst ldrk gS vkSj rn~uqlkj vf/kdj.k ,slk vkns”k nsxk] tks mDr fofu”p; ds vuq:Ik ekey s dk fuLrkj.k djus d s fy, vko”;d gksA ¼7½ fdlh dj fu/kkZj.k o’kZ ds lEcU/k ea s mlh okn gsrqd ls mRiUu vihyks a ea s /kkjk 53 ds v/khu ikfjr vkns”kks a ds iqujh{k.k ds fy, lHkh izkFkZuk&i=ks a dh ,d lkFk lquokbZ vkSj fofuf”p; fd;k tk;xs k % ijUrq ;g fd tgk¡ ,sls izkFkZuk&i=ks a es a ls fdlh ,d ;k vf/kd dh lquokbZ vkSj fofuf”p; igy s dj fn;k x;k gS] ogk¡ ;fn mPp U;k;ky; vo”ks’k izkFkZuk&i=ks a dh lquokbZ djrs le; ;g fopkj djrk gS fd iwoZrj fofuf”p; ls ,sls vo”ks’k izkFkZuk&i=ks a ea s jkgr nsus ea s fof/kd vM+pu gks ldrh gS rks og ,sls iwoZrj fofuf”p; dks e¡xk ldsxk vkSj rRi”pkr~ lHkh izkFkZuk&i=ks a ij ,d lkFk lquokbZ vkSj fofuf”p; djus dh dk;oZ kgh dj ldrk gSA ¼8½ ifjlhek vf/kfu;e] 1963 dh /kkjk 5 ds micU/k bl /kkjk ds v/khu iqujh{k.k ds fy, fn;s x;s izR;sd izkFkZuk&i= ij ;Fkko”;d ifjorZuks a lfgr ykxw gkasxsA Li’Vhdj.k& bl /kkjk ds iz;kstuks a ds fy, ^^dksbZ O;fDr^^ in ds vUrxZr dfe”uj vkSj jkT; ljdkj Hkh gSA ---------------------------------------------------- vkns”k] ftuds 56- ¿v/kksfyf[kr ds fo:) dksbZ vihy ;k iqujh{k.k izkFkZuk i= nkf[ky ugha gkxs k %&& fo:) vihy ;k iqujh{k.k nkf[ky ¼d½ dj fu/kkZj.k ;k iqu% dj fu/kkZj.k ds fy;s tkWp izkjEHk djus gsrq /kkjk 24] /kkjk 25] /kkjk ugha fd;k tk;sxk 26 vkSj /kkjk 29 ds v/khu dksbZ vkns”k ;k uksfVl tkjh ugha fd;k tk;xs k( ;k ¼[k½ /kkjk 42 ;k /kkjk 43 dh mi/kkjk ¼1½] mi/kkjk ¼2½] mi/kkjk ¼4½] mi/kkjk ¼7½ ds v/khu dksbZ vkns”k ;k dk;oZ kgh( ;k ¼x½ /kkjk 43&d dh mi/kkjk ¼2½¼d½ ;k mi/kkjk ¼4½ ;k mi/kkjk ¼6½ ds v/khu ikfjr vkns”k ;k fofu”Pk;( ;k ¼?k½ /kkjk 43&d dh mi/kkjk ¼5½ ds v/khu ikfjr vfHkxzg.k vkns”k ;k vFknZ .M dk uksfVl ;k vFknZ .M ds fy;s tkjh uksfVl( ;k ¼³½ /kkjk 43&d dh mi/kkjk ¼6½ d s v/khu ikfjr vkns”k( ;k ¼p½ /kkjk 25 dh mi/kkjk ¼4½ ;k /kkjk 25 dh mi/kkjk ¼9½ ¼x½ d s v/khu ikfjr vkns”k( ;k ¼N½ /kkjk 48 dh mi/kkjk ¼5½] mi/kkjk ¼6½ vkSj mi/kkjk ¼9½ ds v/khu ikfjr vkns”k ;k funs”Z k( ;k ¼t½ /kkjk 48&d dh mi/kkjk ¼2½¼[k½ ;k mi/kkjk ¼4½ ds v/khu ikfjr vkns”k ;k funs”Z k( ;k ¼>½ /kkjk 48&d dh mi/kkjk ¼5½ d s v/khu tkjh vFknZ .M dk uksfVl( ;k ¼¥½ /kkjk 48&d dh mi/kkjk ¼6½ d s v/khu ikfjr okgu ds vfHkxzg.k dk vkns”kAÀ1 fooknxzLr iz”uks a dk 57- ¼1½ ;fn U;k;ky; ds le{k vU;Fkk /kkjk 25] /kkjk 26 ;k /kkjk 29 ds v/khu dj fu/kkZjd vo/kkj.k izkf/kdkjh ds le{k fopkjk/khu dk;oZ kgh ls vU;Fkk dksbZ iz”u mRiUu gksrk gS fd D;k bl vf/kfu;e ds iz;kstukFkZ & ¼d½ dksbZ O;fDr ;k O;fDr;ks a dk laxe] lkslkbVh] Dyc] QeZ] dEiuh] fuxe] midze ;k ljdkjh foHkkx C;kSgkjh gS( ¼[k½ fdlh eky ds izfr fd;k x;k dksbZ fof”k’V dk; Z Lor% ;k ifj.kker% eky dk fofuekZ.k ml “kCn ds vFkkZuqlkj gS( ¼x½ dksbZ laO;ogkj fodz; ;k dz; gS vkSj ;fn gk¡ rks mldh fodz; ;k ;FkkfLFkfr dz; dher D;k gS( ¼?k½ fdlh fof”k’V C;kSgkjh dks iath;u djkuk visf{kr( ¼³½ fdlh fof”k’V fodz; ;k fof”k’V dz; ds lEcU/k ea s dj ns; gS vkSj ;fn gk¡ rks mldh nj D;k gS rks lEcfU/kr O;fDr ;k C;kSgkjh] /kkjk 74 ea s fofufnZ’V Qhl tek djds] ,sls nLrkostks a lfgr] tks fofgr fd;s tk;a] dfe”uj dks vkosnu ns ldrk gSA ¼2½ dfe”uj izkFkhZ dks lquokbZ dk volj nsus ds Ik”pkr~ bl izdkj mRiUu iz”u dk] tSlk fd og mfpr le>s] fofu”p; djsxk % ijUrq ;g fd fofu”p; nsus ds iwoZ dfe”uj Lofoosdkuqlkj vius v/khuLFk vf/kdkfj;ks a ls ,slh tk¡p djus d s fy, dg ldrk gS] ftls og ml iz”u ds fofu”p; ds fy, vko”;d le>sA ¼3½ bl /kkjk ds v/khu dfe”uj ds fofu”p; ea s fdlh dj fu/kkZjd izkf/kdkjh] vihy izkf/kdkjh ;k iqujh{k.k izkf/kdkjh ;k vf/kdj.k }kjk igy s fn;s x;s fdlh vkns”k dh fof/k ekU;rk ;k mlds izoZru ij dksbZ izHkko ugha iMsx+ kA ¼4½ dksbZ iz”u] tks bl vf/kfu;e ds v/khu fdlh izkf/kdkjh ;k vf/kdj.k }kjk izkFkhZ ds ekey s ea s fn;s x;s iwoZorhZ vkns”k ls mRiUu gks] bl /kkjk ds v/khu vo/kkj.k ds fy, xzg.k ugha fd;k tk;xs kA ¼5½ mi/kkjk ¼3½ ea s tSlk micfU/kr gS] mlds flok;] bl /kkjk ds v/khu dfe”uj }kjk fd;k x;k dksbZ fofu”p;] /kkjk 53 vkSj 55 ds micU/kks a ds v/khu jgrs gq,] vfUre gksxk vkSj vkosnd dj fu/kkZjd izkf/kdkjh vkSj vihy izkf/kdkjh ij vkc)dj gksxkA ¼6½ bl /kkjk ds v/khu fn;s x;s fofu”p; dh ,d izfr vkosnd vkSj lEc) dj fu/kkZjd izkf/kdkjh dks Hksth tk;sxhA ----------------------------------- 1&mÙkjk[k.M vf/kfu;e la0 09 o’kZ 2012 dh /kkjk 13 }kjk izfrLFkkfirA v/;k; vkB vijk/k vkSj vFknZ .M vijk/k ,oa vFkZn.M 58- 1¿¼1½ ;fn dj fu/kkZjd izkf/kdkjh dk ;g lek/kku gks tk; fd fdlh C;kSgkjh ;k vU; O;fDr us fuEufyf[kr pkVZ ds LrEHk ¼1½ ds fdlh [k.M esa mfYyf[kr vijk/k gfd;k gS rks og ,slh tkap ds Ik”pkr~] ftls og vko”;d le>s] ;g funs”Z k ns ldrk gS fd ,slk C;kSgkjh ;k O;fDr] mlds }kjk ns; dj] ;fn dksbZ gks] ds vfrfjDr vFkZn.M ds :Ik es a mlls lEcfU/kr LrEHk&2 es a mfYyf[kr /kujkf”k dk Hkqxrku djsxk( vFkkZr~ %& LrEHk&1 LrEHk&2 vijk/k vFknZ .M ¼,d½ bl vf/kfu;e ds v/khu iath;u ds ¼,d½ izFke rhu eghus es a O;frdze ds fy,] fy, mŸkjnk;h gksrs gq, Hkh] iath;u izR;sd eghus ;k mlds Hkkx ds fufeÙk izkIr djus ds fy, mlds ftEesnkj nks lkS #i;k vkSj izFke rhu eghus ds gksus dh rkjh[k ds 30 fnu ckn Hkh Ik”pkr~ izR;sd eghus ;k mlds Hkkx ds /kkjk 15 ;k /kkjk 16 ds micU/kks a ds fy,] ftles a O;frdze fd;k tkrk jgs] v/khu vkSj mlds vuqlkj iath;u izkIr ikap lkS #i;k( fd;s fcuk ;k /kkjk 20 ds v/khu ekaxh xbZ tekur tek fd;s fcuk ,d C;kSgkjh ds :Ik ea s viuk dkjckj djrk gS ;k pkyw j[krk gS( ¼nks½ ,sls le; tc og eky dk fodz; ;k ¼nks½ #i;s ikap gtkj ls vuf/kd /kujkf”k( dz; djrk gS] iathdr` C;kSgkjh u gksrs gq, Hkh] feF;k n”kkZrk gS fd og ,d iathdr` C;kSgkjh gS ;k Fkk( ¼rhu½ dj Hkqxrku djus ds nkf;Ro ls cpus ¼rhu½ #i;s nl gtkj ls vuf/kd /kujkf”k( ;k mldks Vkyus ;k nwljs ij Mkyus dh n`f’V ls tkucw>dj >wBh iath;u la[;k] ftlea s vU; O;fDr dh iath;u la[;k Hkh lfEefyr gS] dk mi;ksx djrk gS( ¼pkj½;qfDr;qDr dkj.k ds fcuk] vius vkorZ ¿¼pkj½ ns; dj dk de ls de nl izfr”kr dh fooj.kh izLrqr ugha dh gS ;k fdUrq vf/kd ls vf/kd iPphl izfr”kr] vuqeU; le; ds Hkhrj vkSj fofgr jhfr ;fn ns; dj nl gtkj #i;s rd gks ls izLrqr ugha dh gS( vkSj ns; dj dk ipkl izfr”kr] ;fn dj nl gtkj #i;s ls vf/kd gk(s ijUrq ;g fd tgk¡ vof/k c<+kus ds fy;s le; izkIr fd;k x;k gS rFkk foyEc “kqYd tek dj fn;k x;k gS rks mijksä vFknZ .M vf/kjksfir ugha fd;k tk;xs k( ijUrq ;g vkSj fd mu ekeyks a es a tgk¡ djns;rk “kwU; gS vkSj le; c<+kus ds fy;s foyEc “kqYd ds lkFk le; ugha fy;k x;k gS rks izR;sd ekg ;k mlds Hkkx ds fy;s vf/kdre nks gtkj #i;s dk vFknZ .M vf/kjksfir fd;k tk;xs kAÀ2 1- mÙkjk[k.M vf/kfu;e la0 05 o’kZ 2008 dh /kkjk 14 }kjk izfrLFkkfirA 2- mÙkjk[k.M vf/kfu;e la0 25 o’kZ 2010 dh /kkjk 12 ¼1½ }kjk izfrLFkkfirA ¼ik¡p½ bl v/;kns”k ds v/khu vkorZ dh ¼ikap½ nl gtkj #i;s ;k vUrxZzLr dj dh /kujkf”k] tks Hkh feF;k fooj.kh izLrqr fd;k gS( vf/kd gk]s ls vuf/kd /kujkf”k( ¼N%½ vius vkorZ dh fof”kf’V;k¡ fNikbZ gS ¼N%½ dj dh ml /kujkf”k dk de ls de ipkl izfr”kr] vFkok tkucw>dj ,sls vkorZ dh fdUrq nks lkS izfr”kr ls vuf/kd] tks ijoftZr dh =qfViw.kZ fof”kf’V;k¡ izLrqr dh gS( tkrh( ¼lkr½ ;qfDr;qDr dkj.k ds fcuk & ¼lkr½ ¼d½ vf/kfu;e ds v/khu ns; dj] 1¿¼d½ ¼i½ ,slh jkf”k] tks ,sls dj ds ikap izfr”kr ds cjkcj fooj.kh izLrqr djus ls iwoZ ;k gkgs] ;fn ,sls dj ds tek es a foyEc ,d ekg ls vf/kd mlds lkFk tek ugha fd;k gS( u gks( ¼ii½ ,slh jkf”k] tks ,sls dj ds nl izfr”kr ls de u gks vkSj chl izfr”kr ls vf/kd u gks] ;fn ,sls dj ds tek es a foyEc ,d ekg ls vsf/kd dk gS vkSj ,sls dj dh ¼[k½ vf/kfu;e ds micU/kks a ds v/khu jkf”k chl gtkj rd gS( ns; dj] vuqeU; le; ds Hkhrj tek ugha fd;k gS( ¼iii½ ,slh jkf”k] tks ,sls dj ds nl izfr”kr ls de vkSj rhl izfr”kr ls vf/kd u gksxh] ;fn ,sls dj ds tek es a foyEc ,d ekg ls vf/kd dk gS vkSj ,sls dj dh jkf”k chl gtkj ls vf/kd gAS ¼x½ vf/kfu;e ds v/khu ns; dj ls ¼[k½ ¼i½ ,slh jkf”k] tks ,sls dj ds ikap izfr”kr ds cjkcj vf/kd dj ds :Ik ea s olwyh xbZ gks] ;fn ,sls dj ds tek es a foyEc ,d ekg ls vf/kd /kujkf”k ;k ,sls dj ds cny s ea s u gks( dksbZ fHkUu uke ;k Nn~e uke nsdj olwyh xbZ /kujkf”k fooj.kh ¼ii½ ,slh jkf”k] tks ,sls dj ds nl izfr”kr ls de vkSj ds lkFk tek ugha fd;k gS( chl izfr”kr ls vf/kd u gksxh] ;fn ,sls dj ds tek es a foyEc ,d ekg ls vf/kd dk gS vkSj ,sls dj dh jkf”k chl gtkj rd gS( ¼iii½ ,slh jkf”k] tks ,sls dj ds chl izfr”kr ls de vkSj rhl izfr”kr ls vf/kd u gksxh] ;fn ,sls dj ds tek es a foyEc ,d ekg ls vf/kd dk gS vkSj ,sls dj dh jkf”k chl gtkj ls vf/kd gAS ¼x½ ,slh /kujkf”k] tks olwys x;s ;k vf/kd olwy s x;s dj dh /kujkf”k ls de u gks] fdUrq mDr /kujkf”k ds nks xquk ls vf/kd u gks(À1 ¼vkB½ ,slh /kujkf”k] ftlds lEcU/k ea s /kkjk ¼vkB½ ns; dj dk de ls de nl izfr”kr] fdUrq vf/kd ls 76 ds micU/kks a ds v/khu vf/kLFkxu vf/kd iPphl izfr”kr] ;fn dj nl gtkj :Ik;s rd Lohdr` fd;k x;k gS] dk Hkqxrku mlea s gks vkSj ns; dj dk ipkl izfr”kr] ;fn dj nl gtkj fofufnZ’V vof/k ea s djus ea s vlQy :Ik;s ls vf/kd gk(s jgrk gS( ¼ukS½ fdlh eky ds fodz; ;k dz; ij dksbZ ¼ukS½ :Ik; s nl gtkj ls vuf/kd /kujkf”k( dj ekaxs ;k olwy djs] tks bl vf/kfu;e ds micU/kks a ds v/khu ns; u gks( ¼nl½ /kkjk 22 dh mi/kkjk ¼1½ ;k mi/kkjk ¼nl½ ,slh /kujkf”k] tks olwys x;s ;k vf/kd olwys x;s dj ¼2½ ds micU/kks a dk mYya?ku djds dh /kujkf”k ls de u gks] fdUrq mDr /kujkf”k ds rhu fodz; ;k dz; ij dj ds :Ik ea s dksbZ xquk ls vf/kd u gks( /kujkf”k ;k ,sls dj ds cny s dksbZ fHkUu ;k N~ne uke nsdj dksbZ /kujkf”k olwy djrk gS( ----------- ---------------------------------------------------- 1&mRrjk[k.M vf/kfu;e la[;k 11 o’kZ 2015 dh /kkjk 7 }kjk izfrLFkkfirA ¼X;kjg½ buiqV VSDl ds ykHk ds :Ik ea s fdlh ¼X;kjg½ ik¡p gtkj :Ik;s ;k nkokdr` /kujkf”k dh rhu /kujkf”k dk xyr nkok djrk gS ;k fdlh xquk /kujkf”k] tks Hkh vf/kd gk(s feF;k fcdzh chtd ds vk/kkj ij buiqV VSDl ds ykHk dk nkok djrk gS( ¼ckjg½ bl vf/kfu;e ds v/khu ns; dj ;k Qhl ¼ckjg½ ik¡p gtkj :Ik;s ;k nkokdr` /kujkf”k dh rhu ;k vFknZ .M ;k fdlh vU; /kujkf”k ds tek xquk /kujkf”k] tks Hkh vf/kd gk(s djus dk feF;k izek.k izLrqr djrk gS( ¼rsjg½ fofgr jhfr ls cfg;k¡] y[s k]s nLrkost ugha ¼rsjg½ :Ik; s ik¡p gtkj ls vuf/kd /kujkf”k( j[krk gS( ¼pkSng½ feF;k y[s kk jftLVj ;k nLrkost j[kk gS ¼pkSng½ dj dh ml /kujkf”k dk de ls de ipkl vFkok izLrqr fd;k gS( izfr”kr] fdUrq nks lkS izfr”kr ls vuf/kd] tks rn~}kjk ifjoftZr gks tkrh( ¼iUnzg½ dksbZ ,slh lwpuk] tks mldh tkudkjh ea s ¼iUnzg½ ¿izR;sd O;frdze ds fy, :Ik;s nl gtkj ls ;k mlds ikl gks vkSj ftldh mlls bl vuf/kd /kujkf”k(À3 vf/kfu;e ds iz;kstukFkZ izLrqr djus dh vis{kk dh x;h gks] izLrqr djus ls budkj djrk gS vFkok mlea s mis{kk djrk gS vFkok ,slh lwpuk izLrqr djrk gS] tks fdUgha rkfRod fof”kf’V;ks a ea s fEkF;k gS( ¼lksyg½ /kkjk 62 ds micU/kks a ds mYya?ku ea s ¼lksyg½ :Ik; s ik¡p gtkj ls vuf/kd /kujkf”k( laijh{kk fjiksVZ izLrqr djus ea s vlQy jgrk gS( ¼l=g½ fdlh cgh] nLrkost ;k ys[kk cgh ;k ¼l=g½ :Ik; s nl gtkj ls vuf/kd /kujkf”k( fdlh dEI;Vw j ;k dEI;wVj ¶ykWih ea s j[kh x;h lkexzh dk fujh{k.k ;k ijh{k.k djus nsus ls budkj djrk gS ;k izLrqr djus ea s mis{kk djrk gS ;k /kkjk 42 ds micU/kks a ds vuqlkj mudh izfrfyfi;k¡ ;k fizUV vkmV rS;kj djus nsus ls budkj djrk gS( ¼vBkjg½ bl vf/kfu;e ;k mlds v/khu cuk;s ¼vBkjg½ :Ik; s ik¡p gtkj ls vuf/kd /kujkf”k( x;s fu;eks a ds v/khu fujh{k.k dks jksdus ds mn~ns”; ls viuk dkjksckj LFky cUn dj nsrk gS vFkok NksM+ nsrk gS( ¼mUuhl½ ¿***À1 ¼mUuhl½ ¿***À1 2¿¼chl½ /kkjk 50 ds v/khu LFkkfir tkWp pkSdh ¼chl½ :Ik;s nl gtkj ls vuf/kd /kujkf”k( vFkok ukds ij vFkok fdlh vU; LFkku ij /kkjk 42] 43] 43¼d½] 48¼d½ ds v/khu l”kä vf/kdkjh }kjk ,slh vis{kk djus ij okgu dks tkWp ds fy;s jksdus ;k [kMk djus ls bUdkj djrk gS ;k vlQy jgrk gSA 1- mÙkjk[k.M vf/kfu;e la0 09 o’kZ 2012 dh /kkjk 14 ¼d½ }kjk fudkyk x;kA 2- mi;qZDr dh /kkjk 14 ¼[k½ }kjk izfrLFkkfirA 3- mRrjk[k.M vf/kfu;e la[;k 02 o’kZ 2016 dh /kkjk 11 }kjk izfrLFkkfirA ¼bDdhl½ /kkjk 50 ds izkfo/kkuks ds vuqlkj ¼bDdhl½ vUrxzZLr eky dh dher ds 40 VªkaftV ikl rS;kj djus] izLrqr izfr”kr ls vuf/kd /kujkf”k ;k bl ¼submit½ djus vFkok lkFk j[kus es a vf/kfu;e ds fdUgha micU/kks a ds v/khu vlQy jgrk gS] vFkok mls /kkjk ,sls eky ij vkjksi.kh; dj dh rhu 50&d ds izkfo/kkuks a ds vuqlkj xquk /kujkf”k tks Hkh vf/kd gkAs À1 ifjnRr ugha djrk gSA ¼ckbl½ ,d ifjokgd ;k vxzs’k.k vfHkdrkZ ¼ckbl½ vUrxzZLr eky dh dher ds gksrs gq, fdlh okgu] tks jkT; ds pkyhl izfr”kr ls vuf/kd /kujkf”k ckgj ls eky dks ykdj jkT; ds ;k bl vf/kfu;e ds fdUgha micU/kks a ckgj y s tkus ds fy, fuoZgu djrk ds v/khu ,sls eky ij vkjksi.kh; dj gS] ds okgu pkyd ;k izHkkjh O;fDr dh rhu xquk /kujkf”k] tks Hkh vf/kd ls dkbs Z eky izkIr djrk gS yfsdu ;g gks( izekf.kr djus ea s vlQy jgrk gS fd eky jkT; ds ckgj y s tk;k x;k gS( ¿¼rsbl½ fdlh ;ku ds Lokeh ;k lapyu es a ¼rsbl½ vUrxZzLr eky dh dher ds 40 eky ds Lokeh ;k ,sls Lokeh }kjk izfr”kr ls vuf/kd /kujkf”k ;k bl izkf/k—r O;fä ;k Mªkboj ;k ;ku vf/kfu;e ds fdUgha micU/kks a ds v/khu vFkok eky ds izHkkjh O;fä] tSlh Hkh ,sls eky ij vkjksi.kh; dj dh rhu fLFkfr gks] }kjk jkT; ds vUnj ls xquk /kujkf”k] tks Hkh vf/kd gkAs À1 gksdj eky ds vfHkogu ds fy;s VªkaftV ikl rS;kj djus vFkok izLrqr djus ds ckn] /kkjk 50&d ds v/khu LFkkfir tkWp pkSdh ds izHkkjh vFkok /kkjk 42 ;k /kkjk 43 es a l”kä vf/kdkjh ds le{k eky lfgr VªkaftV ikl dh izfr;ka izLrqr ¼produce½ ugha djrk gS vFkok /kkjk 50 ds izkfo/kkuks a ds vuqlkj ;g izekf.kr djus es a vlQy jgrk gS fd eky jkT; ds ckgj y s tk;k tk pqdk gSA ¼pkSchl½ /kkjk 42 dh mi/kkjk ¼7½ ds v/khu ¼pkSchl½ :Ik;s iPphl gtkj ls vuf/kd yxkbZ xbZ fdlh eqgj ls vUr%{ksi /kujkf”k( djrk gS( ¼iPphl½ /kkjk 60 ds micU/kks a ds vuqlkj ¼iPphl½ izFke O;frdze ds fy, ,d lkS fcdzhchtd tkjh djus ea s vlQy :Ik;s ;k vUrxzZLr dj dh nqxquh jgrk gS vFkok fcdzhchtd viw.kZ ;k /kujkf”k] tks Hkh vf/kd gks vkSj f}rh; =qfViw.kZ fof”kf’V;ks a ds lkFk tkjh vkSj izR;sd Ik”pkr~orhZ O;frdze ds djrk gS vFkok ,slk chtd tkjh fy, nks lkS :Ik;s ;k vUrxzZLr dj djus ds Ik”pkr~ mldks viuh ys[kk dh nqxquh /kujkf”k] tks Hkh vf/kd gk(s cfg;ks a ea s “kq)r;k y[s kkc) djus ea s vlQy jgrk gS( ¼NCchl½ >wBk fcdzhchtd] okmpj ;k vU; ¼NCchl½ :Ik;s nl gtkj ls vuf/kd nLrkost] ftudks og tkurk gS ;k /kujkf”k( fo”okl djus dk dkj.k gS fd os >wBs gSa] tkjh djrk gS( 1- mÙkjk[k.M vf/kfu;e la0 09 o’kZ 2012 dh /kkjk 14 ¼[k½ }kjk izfrLFkkfirA ¼lrkbZl½ fdlh eky ds izs’k.k ij ifjogu ¼lÙkkbl½ izFke O;frdze ds fy, ,d lkS ds lEcU/k ea s bl vf/kfu;e ds :Ik;s ;k vUrxzZLr dj dh nqxquh micU/kks a ds vuqlkj pkyku ;k /kujkf”k] tks Hkh vf/kd gks vkSj f}rh; vUrj.k&chtd ;k ifjogu&eheks vkSj izR;sd Ik”pkr~orhZ O;frdze ds tkjh djus ea s vlQy jgrk gS( fy, nks lkS :Ik;s ;k vUrxzZLr dj dh nks xquh /kujkf”k] tks Hkh vf/kd gks( ¼vBkbl½ dksbZ feF;k fcdzhchtd] ,sls ¼vVBkbl½ :Ik;s ik¡p gtkj ls vuf/kd fcdzhchtd ea s n”kkZ;s x;s eky ds /kujkf”k( fodz; ;k dz; fd;s fcuk tkjh djrk gS ;k izkIr djrk gS( ¼mUrhl½ dksbZ >wBk ;k xyr ?kks’k.kk&i= ;k ¼mUrhl½ vUrxzZLr eky dh dher ds izek.k&i= tkjh djrk gS ;k nsrk gS] pkyhl izfr”kr ls vuf/kd /kujkf”k ;k ftlds dkj.k bl vf/kfu;e ds vFkok bl vf/kfu;e ds fdUgha micU/kks a ds blds v/khu cus fu;eks a ;k tkjh v/khu ,sls eky ij vkjksi.kh; dj dh vf/klpw ukvks a ds vUrxZr fodz; ;k rhu xquk /kujkf”k] tks Hkh vf/kd gk(s dz; ij dj u yx lds( ¼rhl½ fdlh ?kks’k.kk dk fooj.k izi= ;k ¼rhl½ vUrxzZLr eky dh dher ds pkyhl izek.k&i= mi;ksx djrk gS] tks mlus izfr”kr ls vuf/kd /kujkf”k ;k bl ;k mlds drkZ ;k vfHkdrkZ }kjk bl vf/kfu;e ds fdUgha micU/kks a ds v/khu vf/kfu;e ;k mlds v/khu cuk;s ,sls eky ij vkjksi.kh; dj dh rhu fu;eks a ds micU/kks a ds vuqlkj izkIr xquk /kujkf”k] tks Hkh vf/kd gk(s ugha fd;s gSa( ¼bdrhl½ fdlh ?kks’k.kk ds fofgr izi= ;k ¼bdrhl½ eky ds vkorZ dks djk/ks; ekurs izek.k&i= dks fdlh vU; O;fDr dks gq,] bl ij dj dh /kujkf”k ds rhu bl vf/kfu;e ;k mlds v/khu cuk;s xquk ds cjkcj /kujkf”k ;k mlea s nf”kZr x;s fu;eks a ds micU/kks a ds v/khu fof/k eky dh dher dk pkyhl izfr”kr] tks iw.kZ iz;kstu ls fHkUu iz;kstu gsrq Hkh vf/kd gks vkSj ;fn ?kks’k.kk&i= ;k vUrj.k djrk gS( izek.k&i= dk izi= [kkyh ik;k tkrk gS rks nl gtkj :Ik;s ls vuf/kd( ¼cŸkhl½ jkTkLo dks gkfu igq¡pkus ds vk”k; ¼cÙkhl½ eky ds vkorZ dks djk/ks; ekurs ls fdlh ,sls ?kks’k.kk ds fofgr izi= gq, bl ij dj dh /kujkf”k ds rhu ;k izek.k&i= dks izkIr djrk gS ;k xquk ds cjkcj /kujkf”k ;k mlea s nf”kZr j[krk gS] ftldks drkZ ;k vfHkdrkZ eky dh dher dk pkyhl izfr”kr] tks }kjk bl vf/kfu;e ;k mlds v/khu Hkh vf/kd gks vkSj ;fn ?kks’k.kk&i= ;k cuk; s x;s fu;eks a ds micU/kks a ds v/khu izek.k&i= dk izi= [kkyh ik;k tkrk izkIr ugha fd;k x;k gS( gS rks nl gtkj :Ik;s ls vuf/kd( ¼rSarhl½ fdlh vf/kdkjh dks bl vf/kfu;e ¼rSrhl½ :Ik;s nl gtkj ls vuf/kd ds v/khu mlds fdlh dk; Z dks djus /kujkf”k( ls ;k mlds drZO;kas dk ikyu djus ls jksdrk gS ;k mlea s ck/kk Mkyrk gS ;k fdlh vf/kdkjh dks xkyh nsrk gS ;k /kedkrk gS( ¼pkSarhl½ fdlh vf/kdkjh dks bl vf/kfu;e ¼pkSrhl½ :Ik;s nl gtkj ls vuf/kd ds v/khu mlds drZO;ks a dk ikyu /kujkf”k( djus ls jksdus dh n`f’V ls vU; O;fDRk ;k O;fDr;ks a dks HkM+dkrk gS ;k vkeaf=r djrk gS ;k fdlh vf/kdkjh dks bl vf/kfu;e ds v/khu vius drZO;ks a dk ikyu djus ls jksdus dh n`f’V ls fdlh voS/kkfud lHkk teko ea s Hkkx yrs k gS ;k fdlh vf/kdkjh dks xkyh nsrk gS ;k /kedh nsrk gS( ¼iSarhl½ iath;u ds fy, izkFkZuk&i= ij ;k ¼iSrhl½ :Ik;s ik¡p gtkj ls vuf/kd bl vf/kfu;e ds v/khu fdlh vU; /kujkf”k( dk;oZ kgh ds lECkU/k ea s feF;k lR;kiu ;k ?kks’k.kk djrk gS( ¼NŸkhl½ bl vf/kfu;e ;k mlds v/khu ¼NÙkhl½ :Ik;s nl ik¡p ls vuf/kd cuk; s x;s fu;eks a ds micU/kks a dk /kujkf”k( mYya?ku djds dk;Z djrk gS ¿¼lSarhl½ /kkjk 35 dh mi/kkjk ¼13½ d s v/khu ¼lSarhl½ izFke rhu ekg ds nkSjku O;frØe VSDl fMMD”ku ,dkmUV uEcj izkIr ds fy;s izR;sd ekg vFkok mlds djus ds fy;s nk;h O;fä ;fn VSDl Hkkx ds fy;s ikap lkS #i;s vkSj fMMD”ku ,dkmUV uEcj gsrq vkosnu izFke rhu ekg ds ckn fujUrj djus es a vlQy jgrk gSA O;frØe ds fy;s izR;sd ekg vFkok mlds Hkkx ds fy;s ,d gtkj #i;sAÀ2 Li’Vhdj.k %& bl /kkjk ds iz;kstukFkZ] dj fu/kkZjd izkf/kdkjh ls tk¡p pkSdh ij rSukr okf.kT; dj vf/kdkjh ls vfuEu in dk vf/kdkjh ;k /kkjk 42 ;k 43 ;k nksuks]a ;FkkfLFkfr] vUrxZr “kfDr;ks a dk iz;ksx djus ds fy, izkf/kdr` dksbZ vf/kdkjh vfHkizsr gSAÀ1 ¼2½ mi/kkjk ¼1½ ds v/khu ikfjr vkns”k dh izfr C;kSgkjh ;k lEcfU/kr O;fDRk ij rkehy dh tk;xs h vkSj vFknZ .M ds :Ik ea s vkjksfir /kujkf”k ,sls C;kSgkjh ;k O;fDr }kjk rkehyh ds rhl fnu ds Hkhrj fofgr jhfr ls tek dh tk;xs h vkSj ,slk u djus ij mls mlh izdkj olwy fd;k tk ldsxk] ekuks og ekyxqtkjh dk dksbZ cdk;k gksA ¼3½ mi/kkjk ¼1½ ds v/khu ml le; rd dksbZ vkns”k ugha fn;k tk;xs k] tc rd C;kSgkjh ;k vU; lEc) O;fDr dh lquokbZ u dj yh tk;] vFkok mldks lquokbZ ds fy, ;qfDr;qDr volj u fn;k tk;As ¼4½ bl /kkjk ds micU/k ;Fkko”;d ifjorZuks a ds lkFk e`r O;fDr;ks a ds fu’iknd] izcU/kd vkSj fof/kd izfrfuf/k ij Hkh ykxw gkasxsA 1- mÙkjk[k.M vf/kfu;e la0 05 o’kZ 2008 dh /kkjk 14 }kjk izfrLFkkfirA 2- mÙkjk[k.M vf/kfu;e la0 25 o’kZ 2010 dh /kkjk 12¼2½ }kjk c<+k;k x;kA v/;k; ukS C;kSgkfj;ks a }kjk y[s kk j[kk tkuk y[s kks a dk j[k j[kko 59- ¼1½ izR;sd C;kSgkjh ;k O;fDr] tks bl vf/kfu;e ds v/khu iathdr` gS ;k iathd`r ds fy, nk;h gS ;k bl vf/kfu;e ds v/khu dj Hkqxrku ds fy, nk;h gS] ftlea s bl vf/kfu;e dh /kkjk 7 dh mi/kkjk ¼1½ vkSj ¼2½ ds vUrxZr vkPNkfnr dksbZ C;kSgkjh Hkh lfEefyr gS] ,slk lPpk vkSj lgh y[s kk j[kxs k] ftlea s ,sls eky dh dher fn[kkbZ x;h gks] tks mlus dz;] fofufeZr ;k fodz; ;k lEHkj.k fd;k gks vkSj ,sls vfHkys[k j[kxs k] tks bl vf/kfu;e ;k mlds v/khu cuk,s x, fu;eks a ;k mlds v/khu tkjh vf/klpw ukvks a ds v/khu fofgr fd;k tk; % ijUrq ;g fd ;g mi/kkjk ,sls C;kSgkfj;ks a ij ykxw ugha gksxh] tks bl vf/kfu;e ds v/khu dj ds nk;h ugha gSA ¼2½ dksbZ fofuekZrk] tks bl vf/kfu;e ds v/khu dj dk nk;h gS] mi/kkjk ¼1½ ea s fufnZ’V y[s kks a ds vfrfjDr] dPps eky vkSj izkIr mRiknu ds lEcU/k ea s Hkh LVkWd cfg;k¡ j[kxs kA ¼3½ dfe”uj fdlh C;kSgkjh dks ;k C;kSgkfj;ks a ds fdlh oxZ dks funZs”k ns ldrk gS fd os ,slh “krksaZ ;k fucZU/kuks a ds v/khu jgrs gq,] tSlh bl fufeŸk fofgr dh tk;as] lkekU;r;k ,sls y[s k s vkSj vfHkys[k] ftlea s eky ds dz;] fodz; vkSj ifjnku ds vfHkys[k Hkh lfEefyr gS] ,sls izzk:Ik ea s vkSj ,slh jhfr ls j[ksxa s] tSlk fd fofufnZ’V fd;k tk;A ¼4½ izR;sd iathdr` C;kSgkjh ;k mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ea s fufnZ’V C;kSgkjh dkjckj ds nkSjku j[k s x;s lHkh y[s k]s jftLVj ,oa nLrkost vius dkjckj LFky dj j[kxs kA ¼5½ tgk¡ fdlh C;kSgkjh] tSlk fd mi/kkjk ¼1½ ;k mi/kkjk ¼2½ ea s fufnZ’V gS] us vius dkjckj ds eq[; LFkku ds vU;Fkk jkT; ea s “kk[kk dk;kyZ ; LFkkfir fd;s gks rks ,slh izR;sd “kk[kk ls lEcfU/kr lqlaxr y[s k]s jftLVj ,oa nLrkost ,slh “kk[kk ij j[kxs kA ¼6½ ,slk C;kSgkjh] tks cfg;k¡ ;k y[s k s fdlh dEI;Vw j ea s j[krk gS] og ,slh cfg;ksa ;k y[s kks a ;k nLrkostks a dh ¶ykWih rS;kj djsxk vkSj vius y[s kks a ds Hkkx Lo:Ik j[ksxkA og ,sls leLr cgh] y[s kks a vkSj nLrkostks a dk fnu izfrfnu dk fizUV vkmV Hkh j[ksxkA ¼7½ ,slk C;kSgkjh] tks /kkjk 6 ds v/khu buiqV VSDl ds ykHk dk nkok djrk gS] og dj vof/k ds vuq:Ik buiqV VSDl ds ykHk dh lax.kuk ds lEcU/k ea s jftLVj j[kxs kA ¼8½ tgk¡ dksbZ C;kSgkjh fofufeZr eky dks fuEu ea s ls ,d ls vf/kd rjhds ls dz; djrk gS ;k izkIr djrk gS ;k O;;u djrk gS& ¼d½ djk/ks; eky dk jkT; ds vUnj fodz; djrk gS( ¼[k½ djk/ks; eky dk vU; C;kSgkfj;ks a dks jkT; ds vUnj fodz; gsrq izs’k.k djrk gS( ¼x½ djk/ks; eky dk varjjkfT;d O;kikj ;k okf.kT; ds nkSjku fodz; djrk gS( ¼?k½ eky dh Hkkjr ds jkT; {ks= ds ckgj fu;kZr ds nkSjku fodz; djrk gS ;k djk/ks; eky dks jkT; ds ckgj fodz; ds vU;Fkk izs’k.k djrk gS( ;k ¼³½ djk/ks; eky dk izs’k.k fodz; ds vU;Fkk jkT; ds ckgj djrk gS rks og eky dk fodz; ;k izs’k.k vkSj lkFk gh dz; vkSj izkfIr dk ,sls iz;kstuks a ds fy,] tgk¡ rd lEHko gks] vyx&vyx y[s kk j[kxs kA ¼9½ dj ds fy, nk;h izR;sd C;kSgkjh jkT; ds vUnj ls dz; vkSj jkT; ds ckgj ls vk;kfrr eky dh muds d;z dher lfgr] lwph fuEukuqlkj rS;kj djsxk & --------------------------------------------------------------------------------------------------------------------------- ¼d½ ml rkjh[k] ftlea s C;kSgkjh dj Hkqxrku dk nk;h cu tkrk gS] ea s izkjfEHkd LVkWd ea s /kkfjr eky( ¼[k½ izR;sd foRrh; o’kZ dh vfUre rkjh[k dks vfUre LVkWd ea s /kkfjr eky( ¼x½ ,sls dj fu/kkZj.k o’kZ] ftlea s C;kSgkjh /kkjk 18 dh mi/kkjk ¼1½ ds v/khu iath;u ds fujLrhdj.k ds fy, vkosnu djrk gS] ds izFke fnol ea s izkjfEHkd LVkWd ea s /kkfjr eky] fujLrhdj.k ds fy, vkosnu djrk gS] ds izFke LVkWd ea s /kkfjr eky % ijUrq ;g fd ;fn C;kSgkjh fdlh eky dk fofuekZ.k djrk gS vkSj LVkWd ea s dksbZ fofufeZr ;k vFk&fofufeZr eky j[krk gS rks og eky dh lwph Hkh cuk;xs k vkSj fofufeZr ;k vFkZ&fofufeZr eky ds ?kVd ds :Ik ea s mi;ksx fd;s x;s eky dh vuqekfur@d;z dher vkSj ,sls eky ds fofuekZ.k ea s bZa/ku ;k miHkksT; LVksj ;k Lusgdks a ;k iSfdax lkexzh ds :Ik ea s mi;ksx fd;s x;s eky dh vuqekfur dz; dher vfHkfyf[kr djsxkA ¿¼10½ ;fn dksbZ iathdr` C;kSgkjh vFkok C;kSgkjh] tks dj Hkqxrku djus ds fy, nk;h gS] fdlh dj ;ksX; eky dks fcdzh ds QyLo:Ik vFkok vU;Fkk ¿***À2 ijsf’kr djrk gS] rks & ¼d½ ,slk C;kSgkjh] fcdzh ds vU;Fkk] eky ds ijs’k.k ds ekey s ea s ,d fcdzh chtd ;k pkyku ¿izR;sd Øekafdr] la[;k ,oa tkjh djus dh rkjh[k lfgrÀ3 tkjh djsxk] ftleaas ijs’k.kdrkZ rFkk ijs’krh dk uke] irk rFkk iath;u izek.k i= la[;k ¼izHkkoh rkjh[k lfgr½ vafdr fd;k tk;xs k rFkk fodz; ds ekey s ea]s eky dk fooj.k] ek=k] ifjek.k RkFkk izHkkfjr dj dh /kujkf”k rFkk ijs’k.k ds ekeys ea]s eky dk vuqekfur ewY; rFkk fcdzh ds ekey s ea s eky dk ewY; vafdr fd;k tk;xs k( ¼[k½ ,slk C;kSgkjh] dzsrk vFkok ijs’krh O;fDr dks ewy :Ik ea s ewy fcdzh chtd vFkok ;FkkfLFkfr] pkyku tkjh djsxk rFkk fodz; ds ekeys ea]s chtd dh izFke izfr rFkk ijs’k.k ds ekey s ea]s pkyku dh ewy izfr eky ds vfHkogu ds nkSjku eky ds lkFk jgsxh rFkk fodz; ds ekey s ea]s chtd dh f}rh; izfr rFkk ijs’k.k ds ekey s ea]s pkyku dh f}rh; izfr C;kSgkjh }kjk vius y[s kka s ds Hkkx ds :Ik ea s lqjf{kr j[kh tk;xs h( ¼x½ ijs’krh dks lqiqnZ djus ds fy, eky dks ifjogu djus okyk O;fDr] fcdzh chtd vFkok pkyku ea s ogu dh iath;u la[;k vafdr djsxk vkSj ,slk nLrkost ijs’krh dks eky d s lkFk iznku djsxk( ¼?k½ eky dk ijs’krh C;kSgkjh] ,slk dksbZ nLrkost fdlh vU; O;fDr dks gLrkUrfjr ugha djsxk rFkk mls /kkjk 61 ea s fu/kkZfjr vof/k rd ds fy, lqjf{kr j[kxs kAÀ1 ¼11½ tgk¡ dksbZ C;kSgkjh bl vf/kfu;e ;k mlds v/khu cuk; s fu;eks a ;k tkjh dh xbZ vf/klpw ukvks a ds v/khu fofgr dksbZ izek.k&i= ;k dksbZ ?kks’k.kk dk izi= izkIr djrk gS] rks & ¼d½ og mudk fofgr jhfr es a mi;ksx djsxk vkSj ,sls iz;qDr ;k viz;qDr izek.k&i= ;k ?kks’k.kk ds izi=ks a dk fofgr jhfr ls y[s kk j[kxs k( ¼[k½ ,sls iz;qDr ;k viz;qDr izzek.k&i= ;k ?kks’k.kk&i= ds izi=ks a dk fdlh fof/kiw.kZ iz;kstu ds vU;Fkk og fdlh vU; O;fDr dks vUrj.k ugha djsxk vkSj u dksbZ vU; O;fDr] budks izkIr djsxk( ¼x½ dksbZ C;kSgkjh] tks fdlh fofgr izi=] ftlea s mldh f}rh; izfrfyfi Hkh lfEefyr gS vkSj vU; lEc) nLrkost izkIr djrk gS] og mudks /kkjk 61 ds v/khu fofgr vof/k rd lqjf{kr j[kxs kA ------------------------------------------------------------------------------------------------------------------------- 1- mÙkjk[k.M vf/kfu;e la0 05 o’kZ 2008 dh /kkjk 15 }kjk izfrLFkkfirA 2- mÙkjk[k.M vf/kfu;e la0 09 o’kZ 2012 dh /kkjk 15 ¼d½ }kjk gVk;k x;kA 3- mi;qZDr dh /kkjk 15 ¼[k½ }kjk vUrfoZ’VA fcdzh chtd 60- ¼1½ izR;sd iathdr` C;kSgkjh] tks djk/ks; eky dk fodz;] fdlh vU; C;kSgkjh] pkgs iathdr` gks ;k ugha] dks djrk gS rks fodz; ds le; ,slh fof”kf’V;k¡] tSlk fd mi/kkjk ¼2½ ea s fofufnZ’V fd;k x;k gS] ls ;qDr fcdzh chtd dsrz k dk miyC/k djsxk vkSj mldh ,d izfr vius ikl j[kxs kA eky ds fodz; ij izHkkfjr dj dh /kujkf”k vyx&vyx n”kkZ;h tk;xs h % ijUrq ;g fd ;fn dsUnzh; mRikn “kqYd VSfjQ vf/kfu;e] 1985 ds micU/kks a ds v/khu dksbZ chtd tkjh fd;k tkrk gS rks og ,d fcdzh chtd le>k tk;sxk] ;fn blea s mi/kkjk ¼2½ ea s fofufnZ’V lHkh fof”kf’V;k¡ vUrfoZ’V gksAa ¼2½ mi/kkjk ¼1½ ds v/khu tkjh fcdzh chtd dh ewyizfr vkSj mldh izfr;ks a eas fuEu fof”kf’V;k¡ vUrfoZ’V gksxa h %& ¼d½ iathdr` fodzsrk C;kSgkjh dk uke] irk vkSj iath;u izek.k&i= la[;k ¿vFkkZr~ VSDl is;lZ vkbMSfUVfQds”ku uEcj ¼fVu½À2 vkSj rkjh[k tc ls izHkkoh gS( ¼[k½ iathdr` dsrz k C;kSgkjh dk uke] irk vkSj izHkkoh lfgr iath;u izek.k&i= la[;k ¿vFkkZr~ VSDl is;lZ vkbMSfUVfQds”ku uEcj ¼fVu½À2 ( ¼x½ dfzed la[;k vkSj rkjh[k tc fcdzh chtd tkjh fd;k x;k gS( ¼?k½ fodz; fd;s x;s eky dk o.kZu] ek=k] ifj.kke vkSj dher vkSj ml ij izHkkfjr dj dh /kujkf”k vyx&vyx n”kkZrs gq,( ¼³½ fodzsrk C;kSgkjh ;k mlds izcU/kd] vfHkdrkZ ;k mlds }kjk lE;d :Ik ls izkf/kd`r ¿deZpkjhÀ1 ds gLrk{kjA ¼3½ izR;sd iathdr` C;kSgkjh ,sls izR;sd eky ds fodz;] ftl ij dher ikfjr fd;k tkrk gS] ds lEcU/k ea s dsrz k dks ,d fcdzh chtd tkjh djsxk vkSj og djeqDr eky dh dher] tSlk fd fofufnZ’V fd;k tk;s] ls vf/kd /kujkf”k ds fodz; ds lEcU/k ea s dzsrk dks ,d fcdzhchtd tkjh djsxkA ¼4½ izR;sd fcdzh chtd] tkjh fd;s tkus ls iwoZ] C;kSgkjh ;k mlds izkf/kdr` gLrk{kjdrkZ }kjk vfHkizekf.kr fd;k tk;xs kA ¼5½ fcdzh chtd rhu izfr;ks a ea s tkjh fd;k tk;xs kA ewy izfr dzsrk dks tkjh dh tk;xs h vkSj izFke izfr eky dk ifjnku izkIr djus okys C;kSgkjh ;k tSlh Hkh n”kk gks] fdlh vU; O;fDr dks tkjh dh tk;xs h vkSj nwljh izfr fodzsrk C;kSgkjh }kjk lqjf{kr j[kh tk;xs hA ¼6½ izR;sd fodz; ds fy, ,d ls vf/kd fcdzh chtd tkjh ugha fd;k tk;xs kA ¼7½ fdlh Hkh O;fDr dks fcdzh chtd fdlh Hkh ifjfLFkfr] tks bl /kkjk ea s fofufnZ’V ifjfLFkfr;ks a ls fHkUu gks] ea s miyC/k ugha djk;k tk;xs k yfsdu ^^MqIyhdVs ^^ fpfUgr izfrfyfi fofgr :Ik ls tkjh dh tk ldrh gS] ;fn ewy chtd ikus okyk O;fDr bl dkj.k fd ewy izfr [kks xbZ gS] ,slh izkFkZuk djrk gSA ¼8½ fcdzh chtd dk fooj.k ,sls izk:Ik ea s vkSj ,slh jhfr ls] tSlk fd fofgr fd;k tk;] vfHkfyf[kr fd;k tk;xs kA 1- mÙkjk[k.M vf/kfu;e la0 05 o’kZ 2008 dh /kkjk 16 }kjk izfrLFkkfirA 2- mÙkjk[k.M vf/kfu;e la0 25 o’kZ 2010 dh /kkjk 13 }kjk izfrLFkkfirA vof/k tc rd ys[ks 61- ¿¼1½ izR;sd C;kSgkjh vius dkjksckj ds nkSjku j[k s x;s lHkh y[s k]s ftuea s mRiknu] LVkWd] dz;] j[ks tk;sxa s ifjnku ;k fodz; ls lEcfU/kr fcdzh chtd] tek&i=] uke&i= vkSj okÅpj Hkh lfEefyr gSa] dj fu/kkZj.k o’kZ] ftlls os lEcfU/kr gks] dh lekfIr ds Ik”pkr~ 06 o’kZ dh vof/k ds fy, ;k ,sls dj fu/kkZj.k o’kZ ds lEcU/k ea s dj fu/kkZj.k ;k iqu%dj fu/kkZj.k ;k vf/kfu;e ds v/khu fdlh vU; dk;oZ kgh ds iwjs gksus rd] tks Hkh Ik”pkr~orhZ gks] lqjf{kr j[kxs kAÀ5 ¼2½ izR;sd C;kSgkjh] tks vfHkys[k byDS VªkWfud rjhd s ls j[krk gS] mudks bySDVªkWfud rjhds ls i<+ s tkus ;kXs ; :ifo/kku ea s mi/kkjk ¼1½ ea s fofufnZ’V vof/k ds fy, lqjf{kr j[kxs kA y[s kks a dh laijh{kk 62- ¿¼1½ tc fdlh fo”ks’k oxZ ea]s fdlh C;kSgkjh dk ldy vkorZ 6¿:Ik;s ikap djksM+À ;k dksbZ vU; /kujkf”k] tks jkT; ljdkj jkti= eas vf/klpw uk }kjk fofufnZ’V djs]a ls vf/kd gks tkrk gS rks ,slk C;kSgkjh] ml o’kZ ls lEcfU/kr vius y[s kks a dh lEijh{kk ¿***À2 fdlh y[s kkdkj ls djk;sxk vkSj ,sls lEijh{k.k dh vk[;k] ,sls y[s kkdkj }kjk lE;d :Ik ls gLrk{kfjr vkSj lR;kfir vkSj ,slh fof”kf’V;ks]a tks fofgr dh tk;sa] dks mYysf[kr djrs gq,] izkIr djsxkA ¿¼2½ ,sls C;kSgkjh }kjk ,slh fjiksVZ dh lR; izfr dj fu/kkZjd izkf/kdkjh dks /kkjk 25 es a fofgr okf’kZd fooj.kh ds lkFk nkf[ky dh tk;sxhAÀ3 ¼3½ ;fn fdlh fo”ks’k oxZ ea s fdlh C;kSgkjh dk ldy vkorZ 6¿,d djksM+ :Ik;s ls vf/kd fdUrq :Ik;s ikap djksM+ ls vuf/kdÀ gks tkrk gS rks ,slk C;kSgkjh] fdlh pkVZMZ ,dkmUVsUV] dkWLV ,dkmUVsUV vFkok fdlh y[s kk ijh{kd ¼vkWfMVj½ }kjk lE;d :Ik ls gLrk{kfjr ,oa lR;kfir vius y[s kks a dh lEijh{kk fjiksVZ dh ,d lR;izfr izLrqr djsxk] ;g fjiksVZ ¿/kkjk 25 es a fofgr okf’kZd fooj.kh ds lkFkÀ4 dj fu/kkZjd izkf/kdkjh dks izLrqr dh tk;xs hA Li’Vhdj.k& bl /kkjk ds iz;kstu gsrq ^^ys[kkdkj^^ ls pkVZMZ vdkmUVsUV vf/kfu;e] 1949 ea s ifjHkkf’kr fdlh pkVZMZ ,dkmUVsUV vkSj ykxr rFkk ladeZ y[s kk vf/kfu;e] 1959 ea s ifjHkkf’kr ykxr ,dkmUVsUV vfHkizsr gS vkSj bleas ,slk O;fDr] tks Hkkjrh; dEiuh vf/kfu;e] 1956 dh /kkjk 226 dh mi/kkjk ¼2½ ds micU/kks a ds vk/kkj ij ml vf/kfu;e ds v/khu iathdr` dEifu;ks a ds lEijh{kd ds :Ik eas fu;qDr fd;s tkus dk gdnkj gS] Hkh lfEefyr gSAÀ1 v/;k; & nl fofo/k feF;k izek.k&i= 63- bl vf/kfu;e ea s vU;= nh x;h fdlh izfrdwy ckr ds gksrs gq, Hkh vkSj /kkjk 58 ds vkfn tkjh djus ij micU/kks a ij izfrdwy izHkko Mkys fcuk] tks O;fDr bl vf/kfu;e ;k blds v/khu cuk;s nkf;Ro x;s fu;eks a ds fdlh micU/k ds v/khu fofgr dksbZ ,slk feF;k ;k xyr izek.k&i= ;k ?kks’k.kk&i= fdlh vU; O;fDr dks tkjh djs] ftlds dkj.k ,sls vU; O;fDr ds lkFk;k mlds }kjk fd;s x;s dz; ;k fodz; ds laO;ogkj ij bl vf/kfu;e ds v/khu dksbZ dj vkjksi.kh; ugha jg tkrk gS ;k fj;k;rh nj ij vkjksi.kh; gks tkrk gS rks og ,sls laO;ogkj ij ,slh /kujkf”k dk nk;h gksxk] tks ,sls laO;ogkj ij ns; gksrh] ;fn ,slk izek.k&i= ;k ?kks’k.kk&i= tkjh u fd;k x;k gksrk % ijUrq ;g fd bl /kkjk ds v/khu dksbZ dk;oZ kgh djus ls iwoZ lEc) O;fDr dks lquokbZ dk volj fn;k tk;xs kA 1- mÙkjk[k.M vf/kfu;e la0 05 o’kZ 2008 dh /kkjk 17 }kjk izfrLFkkfirA 2- mÙkjk[k.M vf/kfu;e la0 25 o’kZ 2010 dh /kkjk 14¼d½ }kjk gVk;k x;kA 3- mi;qZDr dh /kkjk 14 ¼[k½ }kjk izfrLFkkfirA 4- mi;qZDr dh /kkjk 14 ¼x½ }kjk izfrLFkkfirA 5- mRrjk[k.M vf/kfu;e la[;k 19 o’kZ 2016 dh /kkjk 4 }kjk izfrLFkkfirA 6- mRrjk[k.M vf/kfu;e la[;k 19 o’kZ 2016 dh /kkjk 5 ds ¼1½,oa ¼2½ }kjk “kCn izfrLFkkfirA Li’Vhdj.k& ;fn izek.k&i= ;k ?kks’k.kk&i= tkjh djus okyk O;fDr mlea s viuk ;g vfHkizk; izdV djs fd og vius }kjk dz; fd;s eky dk mi;ksx ,sls iz;kstu ds fy, djsxk] ftlls dksbZ dj ns; u gksxk ;k fj;k;rh nj ij ns;
Part document.segment-8
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 8
- document.segment-8 Verify source ↗
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 8
gksxk] fdUrq mldk mi;ksx ,sls iz;sktu ls fHkUu iz;kstu ds fy, djs rks izek.k&i= ;k ?kks’k.kk&i= dks bl /kkjk ds iz;kstu ds fy, xyr le>k tk;xs kA vf/kdkfjrk ds 64- ¼1½ fdlh vihy izkf/kdkjh ;k iqujh{k.k izkf/kdkjh ;k vf/kdj.k }kjk fdlh dj fu/kkZjd izkf/kdkjh izfr vkifŸk dh {ks=h; ;k /ku lEcU/kh vf/kdkfjrk ds izfr dksbZ vkifŸk Lohdkj ugha dh tk;xs h] tc rd fd ,slh vkifŸk ;FkklEHko “kh?kz volj ij dj fu/kkZjd izkf/kdkjh ds le{k u dh xbZ gks vkSj tc rd fd vihy izkf/kdkjh ;k iqujh{k.k izkf/kdkjh ;k vf/kdj.k dh jk; ea s mlls okLro ea s U;k; u gks ik;k gksA ¼2½ ;fn dj fu/kkZjd izkf/kdkjh dh dsoy {ks=h; ;k /ku lEcU/kh vf/kdkfjrk ds vHkko ds dkj.k vFkok fdlh izdkj ds fdlh vU; dkj.k ls] ftlls lkj ij izHkko u iM+rk gks] dksbZ dj fu/kkZj.k vikLr ;k vi[kf.Mr dj fn;k x;k gks rks fu/kkZfjrh }kjk Lohdr` nkf;Ro dh lhek rd igy s ls gh fn;k x;k dj bl izdkj dj fu/kkZj.k ds vikLr ;k vi[kf.Mr fd;s tkus d s QyLo:Ik mls okil fd;s tkus ;kXs ; ugha gksxkA dj nkf;Ro 65- ¼1½ tgk¡ dkjckj ls lEcfU/kr dksbZ eky %& vo/kkfjr djus ea s dqN vo/kkj.kk,a ¼d½ fdlh C;kSgkjh ls lEcfU/kr gksuk irk yxrk gS vkSj fdlh Hkou ;k LFkku ij ik;k tkrk gS yfsdu C;kSgkjh us viuh ys[kkiqLrdks a easa mls ntZ ugha fd;k gS( ¼[k½ fdlh C;kSgkjh ls lEcfU/kr gksuk irk yxrk gS vkSj fdlh okgu] pkgs ml C;kSgkjh dk gks ;k u gks] ea s ik;k tkrk gS vkSj ,sls eky ds lkFk bl vf/kfu;e dh fdlh micU/k ds v/khu fofgr dksbZ nLrkost ugha gks( ¼x½ dksbZ O;fDr] tks dkjckj ds vU;Fkk fdlh o`fŸk dks djus dk nkok djrk gS] dh vfHkj{kk ea s ik;k tkrk gS] ;g lkfcr djus ea s foQy gksrk gS fd ,slk eky fdlh nwljs O;fDr ;k C;kSgkjh dk gS] rks ;g le>k tk;xs k fd ,slk eky ,sls C;kSgkjh ;k O;fDr }kjk mldh fcdzh ij ;k ;fn ;g ik;k tkrk gS fd eky fofuekZ.k ea s iz;ksx ds fy, gS rks ,sls eky ds iz;ksx ls fofufeZr eky ds fodz; ij] dj ds Hkqxrku ls cpus ds mn~ns”; ls jkT; ds ckgj ls vk;kr fd;k x;k gS ;k jkT; ds Hkhrj ls d;z fd;k x;k gSA ¼2½ tgk¡ fdlh tk¡p pkSdh ;k jkT; ds Hkhrj fdlh LFkku ij ;g ik;k tkrk gS fd dkjckj ds iz;kstu ls dksbZ djk/ks; eky /kkjk 48 ds v/khu fofgr fdlh ?kks’k.kk ds izi= ds fcuk vk;kr fd;k tk jgk gS rks tc rd leqfpr vkSj Ik;kZIr lk{; nsus ds ckn vU;Fkk lkfcr u gks] ;g le>k tk;xs k fd & ¼d½ ,sls eky dk vk;kr bl vf/kfu;e ds v/khu dj ds Hkqxrku ls cpus ds mn~ns”; ls fd;k tk jgk gS( ¼[k½ ,sls eky dk vk;kr bl vf/kfu;e ds v/khu ,sls eky ds fodz; ij dj ds Hkqxrku ls cpus d s mn~ns”; ls fd;k tk jgk gS % ijUrq ;g fd ;fn eky fdlh eky ds fofuekZ.k ea s iz;ksx ds fy, gS rks ;g le>k tk;xs k fd eky dk vk;kr ,sls eky ds iz;ksx ls fofufeZr eky ds fodz; ij dj ds Hkqxrku ls cpus d s mn~ns”; ls fd;k tk jgk gSA ¼3½ tgk¡ dksbZ cgh] y[s k s ;k nLrkost fdlh LFkku ;k Hkou ;k okgu ea s ik; s tkrk gS rks tc rd fd ml LFkku ;k Hkou ;k okgu dk izHkkjh O;fDr leqfpr vkSj Ik;kZIr lk{; nsus ds ckn ;g lkfcr u dj ns fd os fdlh vU; O;fDr ;k C;kSgkjh dh gS] ,slk O;fDr eky ds dz; vkSj fodz; ds dkjckj ls lEcfU/kr ,sls laO;ogkjks a ds lEcU/k ea]s tks fd ,sls cgh] y[s ks ;k nLrkost easa ik; s tk;as] C;kSgkjh le>k tk;xs kA ¼4½ tgk¡ fdlh C;kSgkjh ls lEcfU/kr fdlh eky dk fodz; vkSj ;k dz; ds laO;gkj fdlh nwljs C;kSgkjh ds cgh] y[s k s ;k nLrkost ea s Ikk; s tkrs gSa vkSj ;fn ,sls laO;ogkj iwoZorhZ C;kSgkjh }kjk dkjckj ds lkekU; dze esa j[k s x;s cgh] y[s k s ;k nLrkost ea s ntZ ugha ik; s tkrs gSa rks ;g le>k tk;sxk fd os laO;ogkj ,sls iwoZorhZ C;kSgkjh ls lEcfU/kr gS vkSj ,sls eky ds fodz; ij ;k ;fn ,sls cgh] y[s k s ;k nLrkost ea s vfHkfyf[kr eky fofuekZ.k ea s iz;ksx ds fy, gSa rks ,sls eky dk iz;ksx djds fofufeZr fd;s tkus okys eky ds fodz; ij] dj ds Hkqxrku ls cpus d s mn~ns”; ls vk;kr fd;k x;k gS ;k jkT; ds Hkhrj dz; fd;k x;k gSA ¼5½ tgk¡ jkT; ds Hkhrj fdlh eky ds dz; ;k fodz; ds lEcU/k ea s /kkjk 59 dh mi/kkjk ¼10½ ea s fufnZ’V pkyku ;k VªkUliksVZ chtd tkjh djuk ;k izkIr djuk ;k ikjxeu ds nkSjku eky ds lkFk ys tk;k tkuk visf{kr gS vkSj ;fn ,sls micU/kks a dk ikyu ugha fd;k x;k gS ;k eky iwjs dk iwjk ;k va”kr% ,sls nLrkostks a ls vkPNkfnr ugha gS rks ;g le>k tk;xs k fd ,sls eky dk fodz; ;k tSls Hkh fLFkfr gks] dz; ,sls eky ds dz; ;k fodz; ij vFkok ;fn eky fofuekZ.k ea s iz;ksx ds fy, gS rks ,sls eky ds iz;ksx ls fofufeZr fd;s tkus okys eky ds fodz; ij dj ds Hkqxrku ls cpus d s mn~ns”; ls fd;k x;kA ¼6½ tgk¡ dksbZ C;kSgkjh fcdzh chtd ea s n”kkZ;s x;s eky dk dz; fd;s fcuk dksbZ fcdzh chtd fdlh iathdr` C;kSgkjh ls izkIr djrk gS rks ;g le>k tk;xs k fd C;kSgkjh] ftlus ,sls nLrkost izkIr fd;s gSa] us nLrkost ea s n”kkZ;s x;s eky dk dz; nwljs O;fDr ls] ,sls eky ds dz; ij mu ifjfLFkfr;ks a ea s ftuea s ,sls s eky dk fodz; djus okys C;kSgkjh ij dj vo/kkfjr ugha fd;k tk ldrk] dj ds Hkqxrku ls cpus ds mn~ns”; ls fd;k x;k gS vkSj dz; djus okys ,sls C;kSgkjh ds ,sls d;z ij bl vf/kfu;e ds micU/kks a ds v/khu dj ns; gksxkA ¼7½ ;fn dj fu/kkZj.k izkf/kdkjh dk lek/kku gks tkrk gS fd dksbZ ^^Ldhe^^ ,sls izo`Ÿk dh x;h gS ;k dk;kZfUor dh tk pqdh gS fd fdlh O;fDr us Ldhe ds lEcU/k es a & ¼d½ fdlh O;fDr ds dj Hkqxrku djus d s nkf;Ro ea s deh( ¼[k½ fdlh O;fDr ds buiqV VSDl ykHk ;k okilh dh gdnkjh ea s o`f)( ¼x½ dj Hkqxrku djus ds nkf;Ro dk dksbZ vU; ifjotZu ;k LFkxu] ds ifj.kke Lo:Ik dj ykHk izkIr dj fy;k gS rks ;g le>k tk;xs k fd ,sls O;fDRk ;k O;fDRk;kas] ftUgkasus Ldhe dk;kFZ Uor dh Fkh ;k izo`Ÿk dh Fkh] us ,sls O;fDRk dks dj dk ykHk izkIr dkus ds fy, lefkZ cukus ds ,dek= vkSj iz/kku mn~ns”; ls ,slk fd;k Fkk vkSj dj fu/kkZjd izkf/kdkjh ,sls O;fDr] ftlus ykHk izkIr fd;k gS] ij dj nkf;Ro vo/kkfjr dj ldrk gS] ekuks a dh Ldhe u rks izo`Ÿk dh x;h vkSj u dk;kfZUor dh x;h FkhA Li’Vhdj.k& ^^Ldhe^^ ea s dksbZ djkjukek] O;oLFkk] opu ;k opuc)rk ¼pkgs vfHkO;Dr dh x;h gks ;k foof{kr gks vkSj pkgs ykxw djus ;ksX; gks ;k u gks ;k fof/kd dk;Zokgh }kjk ykxw djus dk vk”k; gks½ ;k dksbZ ;kstuk] lq>ko] dk;oZ kgh ;k lapkyu dh fof/k lfEefyr gSA lkfcr djus dk 66- ¼1½ ;fn fdlh dj fu/kkZj.k dk;oZ kgh eats c dksbZ rF; fo”ks’kr% djnkrk ds Kku ea s gks rks ml Hkkj rF; dks lkfcr djus dk Hkkj mlh ij gksxk vkSj fo”ks’k :Ik ls] ,slh ifjfLFkfr;ks a ds vfLrRo dks lkfcr djus dk Hkkj] tks ekey s dks bl vf/kfu;e ds fdUgha micU/kks a ds v/khu fdlh Hkh viokn] NwV ;k eqfDr ds vUrxZr ykrh gks ;k fd og /kkjk 6 ds vUrxZr buiqV VSDl ds ykHk dk ik= gS] mlh ij gksxk vkSj dj fu/kkZjd izkf/kdkjh ,slh ifjfLFkfr;ka s ds vHkko dh vo/kkj.kk djsxkA ¼2½ ;fn dksbZ C;kSgkjh ;g nkok djrk gS fd og fodz; ;k dz; ds fdlh laO;ogkj ds lEcU/k ea s dj ds Hkqxrku dk nk;h ugha gS rks mu rF;ks a vkSj ifjfLFkfr;ks]a ftuds vk/kkj ij og ,slh ns;rk ls NwV dk nkok djrk gS] ds vfLrRo dks lkfcr djus dk Hkkj mlh ij gksxkA vihy es a 67- fu/kkZfjrh vihy lquus okys izkf/kdkjh ;k vf/kdj.k ds le{k ekSf[kd ;k nLrkost ds :Ik ea s vfrfjDRk lk{; vfrfjDr lk{; izLrqr djus dk gdnkj u gksxk] flok; ml n”kk ds tc is”k fd;k tkus okyk lk{; ,slk lk{; gks] ftls dj fu/kkZjd izkf/kdkjh us xyrh ls xzg.k djus ls bUdkj fd;k gks vFkok tks lE;d rRijrk cjrus ds ckotwn Hkh mldh tkudkjh ea s ugha Fkk vFkok mlds }kjk dj fu/kkZjd izkf/kdkjh ds le{k izLrqr ugha fd;k tk ldrk Fkk vkSj izR;sd ,sls ekey s ea s vfrfjDr lk{; vfHkys[k ij fy, tkus ij dj fu/kkZjd izkf/kdkjh dks pqukSrh nsus ;k [k.Mu djus dk ;qfDr;qDr volj fn;k tk;xs kA gkfu&j{kk 68- dksbZ ukfy”k] vfHk;kxs vFkok dksbZ dkuwuh dk;oZ kgh fdlh ljdkjh deZpkjh ds fo:) fdlh ,sls dke ds lEcU/k ea s ugha dh tk ldsxh] tks bl vf/kfu;e ds v/khu vFkok rn~/khu cuk; s x;s fu;eks a ds v/khu ln~Hkko ls fd;k x;k gks vFkok fd;s tkus d s fy, vk”kf;r gksA dfri; 69- bl vf/kfu;e ;k mlds v/khu cuk;s x;s fu;eks a ds v/khu fdlh izkf/kdkjh }kjk fd;s x;s dk;Zokfg;ks a ij fdlh dj fu/kkZj.k ;k fn;s x;s fdlh vkns”k }kjk fdlh U;k;ky; ea s dksbZ vkifŸk ugha dh jksd tk;xs h vkSj bl vf/kfu;e ea s dh xbZ O;oLFkk ds flok; ,sls fdlh dj fu/kkZj.k ;k vkns”k ds fo:) dksbZ vihy ;k iqujh{k.k ds fy, izzkFkZuk&i= ugha fn;k tk;xs kA dqN ,slh lwpuk] 70- ¼1½ bl vf/kfu;e vFkok mlds v/khu cuk;s x;s fu;eks a ds vUrxZr dksbZ fn;k x;k c;ku ;k tks xksiuh; gksxh nkf[ky dh xbZ fooj.kh ;k izLrqr fd;s x;s y[s k s ;k nLrkost ;k mlds v/khu cuk; s x;s fu;eks a ds vUrxZr fdlh Hkh dk;oZ kgh ds nkSjku fn;k x;k dksbZ lk{; ;k “kiFk&i= ;k c;ku vFkok fdlh ek¡x dh mxkgh ls lEcfU/kr fdlh dk;oZ kgh gsrq] bl vf/kfu;e vFkok mlds v/khu cuk;s x;s fu;eks a ds iz;kstu ds fy, rS;kj fd;s x;s vfHkys[k ea]s tks fooj.k gksxk] og xksiuh; ekuk tk;sxkA ¼2½ mi/kkjk ¼1½ eas tks dqN dgk x;k gS] og mu ckrks a ds izdV djus ea s ck/kd ugha gksxk] ;fn & ¼d½ bl vf/kfu;e vFkok Hkkjrh; n.M lafgrk] 1860 vFkok rRle; izo`Ÿk fdlh vU; vf/kfu;fefr ds v/khu fdlh vijk/k dk vuqla/kku djuk gks vFkok mlds fy, vfHk;kxs pykuk gks( ¼[k½ dksbZ O;fDr bl vf/kfu;e vFkok mlds v/khu cuk; s x;s fu;eks a ds v/khu fdlh ek¡x dh mxkgh ds fy, izpfyr oS/kkfud dk;oZ kgh ea s vko”;d gks( ¼x½ bl vf/kfu;e ;k mlds v/khu cuk; s x;s fu;eks a ds v/khu fdlh ek¡x dh mxkgh ds fy, izpfyr oS/kkfud dk;oZ kgh ea s vko”;d gks( ¼?k½ bl vf/kfu;e ;k mlds v/khu cuk; s x;s fu;eks a ds lEcU/k eaas fdlh dk;oZ kgh ls mRiUu fdlh fo’k; ds fdlh ,sls nhokuh ds eqdnea s ea s gks] ftlea s ljdkj ,d i{k ds :Ik ea s gks( ¼M½ Hkkjrh; LVkEi vf/kfu;e] 1899 ds v/khu izkIr vf/kdkjks a dk yksdlsod }kjk ,sls y[s k&i= dk vojks/k djus ds fy,] ftl ij vi;kZIr dher dk LVkEi yxk gks] oS/kkfud iz;ksx fd;k tk;( ¼p½ dsUnzh; ljdkj ;k fdlh jkT; ljdkj }kjk dksbZ dj yxk;s tkus ;k mlds }kjk yxk; s x;s fdlh dj dh mxkgh ds fy, mlds fdlh vf/kdkjh dks mudk izdV fd;k tkuk vko”;d gks( ¼N½ dsUnzh; ;k jkT; ljdkj ds fdlh vf/kdkjh dks fdlh ljdkjh lsok ds fo:) dksbZ tk¡p djus d s iz;kstukFkZ gks( ¼t½ yksd y[s kks a dh y[s kk&ijh{kk ds iz;kstukFkZ gks( ¼>½ bl vf/kfu;e ;k mlds v/khu cuk;s x;s fu;eks a ds v/khu fdlh vU; fof/kiw.kZ iz;kstu gsrq gksA ¼3½ bl /kkjk ea s mfYYkf[kr dqN Hkh C;kSgkjh ds fdlh oxZ vFkok laO;ogkjks a ds fdlh oxZ ls lEcfU/kr fdlh lwpuk ds izdk”ku ij ykxw ugha gksxk] ;fn dfe”uj dh jk; ea s ,slh lwpuk dks izdkf”kr djuk yksdfgr ea s okaNuh; gSA ¼4½ bl /kkjk ea s nh xbZ fdlh ckr ds gksrs gq, Hkh] ;fn jkT; ljdkj dh jk; gS fd fdUgha C;kSgkfj;ks a ;k vU; O;fDr;ks a ds uke vkSj ,sls C;kSgkfj;ks a ;k O;fDr;ks a ds lEcU/k ea s bl vf/kfu;e ds v/khu fdlh dk;oZ kgh ls lEcfU/kr fof”kf’V;ks a es a ls dksbZ fof”k’V izdkf”kr ;k mn~?kkfVr djuk yksdfgr ea s vko”;d ;k lehphu gS rks og ,sls uke vkSj fof”k’V ,slh jhfr ls] tSlk fd og Bhd le>s izdkf”kr ;k mn~?kkfVr dj ldrh gS vFkok izdkf”kr ;k mn~?kkfVr djk ldrh gSA ¼5½ bl vf/kfu;e ds v/khu fdlh dk;oZ kgh ls lEcfU/rk fdlh dj dk vkjksi.k ;k vFknZ .M dk vf/kjksi.k ;k C;kt dk vkjksi.k ;k fdlh vijk/k ds fy, nks’kfl) dk bl /kkjk ds v/khu izdk”ku ;k mn~?kkVu ugha fd;k tk;sxk] tc rd fd leqfpr vihy izkf/kdkjh ds le{k vihy izLrqr fd;s fcuk vihy izLrqr djus dk le; lekIr u gks x;k gks ;k ;fn vihy izLrqr dh xbZ gS rks mldk fuLrkj.k u gks x;k gksA Li’Vhdj.k& ;fn ljdkj dh jk; ea s ekey s dh ifjfLFkfr;ks a ls vkSfpR; izdV gksrk gS rks QeZ] dEIkuh ;k O;fDr;ks a ds vU; laxe ds ekey s eas QeZ ds Hkkxhnkjks]a dEiuh ds izcU/k vfHkdrkZvks]a lfpoks]a dks’kkf/kdkfj;ks a ;k izcU/kdksa ;k laxe ds lnL;ks a ds uke] tSlh Hkh fLFkfr gks] Hkh izdkf”kr ;k mn~?kkfVr fd;s tk ldrs gSaA fu;e cukus dh 71- ¼1½ jkT; ljdkj bl vf/kfu;e ds iz;kstuks a dks dk;kZfUor djus d s fy, fu;e cuk ldsxhA “kfDr;k¡ ¼2½ fof”k’Vr;k ;k iwoZxkeh “kfDr;ks a dh O;kidrk ij izfrdwy izHkko Mkys fcuk ,sls fu;eks a ea s fuEufyf[kr fo’k;ks a ds fy, micU/k gks ldsxk & ¼d½ ,sls lHkh ekey]s ftUgas fofgr djuk bl vf/kfu;e ds }kjk Li’V :Ik ls visf{kr ;k vuqeU; gks( ¼[k½ eky fodz; djus vFkok dz; djus ds dke es a yxs gq, O;fDr;ks a dks iath;u nsus vkSj blls lEcfU/kr bl vf/kfu;e ds micU/kks a dks dk;kfZUor djus ds iz;kstu gsrq blls lEcfU/kr “krZs a vkSj iath;u dh Qhl d s fo’k; ea(s ¼x½ bl vf/kfu;e ds vuqlkj dj fu/kkZj.k ds fo’k; ea s vkorZ /ku dks vo/kkfjr djus dh fof/k ds fy,( ¼?k½ fooj.kh vkSj nLrkostks a dks izLrqr djus ds fy, vkSj O;fDr;ks a ds “kiFk ij c;ku yus s ds vkSj mudh mifLFkfr dks ck/; djus d s fo’k; ea(s ¼³½ bl vf/kfu;e ds micU/kks a dks dk;kfZUor djus ds fy, fu;qDr vf/kdkfj;ks a dh fu;qfDr] drZO;ks a vkSj “kfDr;ks a ds fo’k; ea]s ¼p½ bl vf/kfu;e ds vUrxZr vuqdj.kh; izfdz;k dks vkSj dk;oZ kgh ls lEcfU/kr iz;ksx ea s yk;s tkus okys izk:iks a dks lkekU;r% fu;fer djus ds fo’k; ea(s ¼N½ /kkjk 40 dh mi/kkjk ¼1½ ds v/khu tek dh xbZ /kujkf”k;ks a dh okilh] ,slh okifl;kas ds fy, jhfr vkSj og vof/k] ftlds Hkhrj og dh tk ldrh gS( ¼t½ /kkjk 42 dh mi/kkjk ¼7½ ds v/khu eqgj yxkus dh jhfr vkSj og jhfr vkSj og O;fDr] ftlds }kjk mls gVk;k tk;sxk vkSj ml mi/kkjk ea s fufnZ’V eqgj cUn lEifŸk vkSj vU; eky vkSj nLrkostks a dh vfHkj{kk ds fy,( ¼>½ /kkjk 43 ds v/khu vfHkx`ghr eky dh vfHkj{kk( vkSj ¼´½ ,sls fo’k;] ftudks fofgr djuk gS vFkok ftudks fofgr fd;k tk ldrk gSA ¼3½ bl /kkjk ds }kjk iznŸk fu;e cukus dh “kfDr bl izfrcU/k ds v/khu gS fd fu;eks a ds izHkkoh gksus ls de ls de pkj lIrkg iwoZ mudk izdk”ku gks % ijUrq ;g fd ;fn jkT; ljdkj dk ;g lek/kku gks tk; fd ,slh ifjfLFkfr;k¡ fo|eku gS] ftuds dkj.k mls rRdky dk;oZ kgh djuk vko”;d gS rks og ,sls iwoZ izdk”ku ds fcuk dksbZ fu;e cuk ldrh gSA ¼4½ bl /kkjk ds v/khu cuk;s x;s lHkh fu;e jkti= ea s izdkf”kr fd;s tk;asxs vkSj bl izdkj izdkf”kr gks tkus ij os rqjUr izHkkoh gksxa s ekuks fd os bl vf/kfu;e ea s vf/kfu;fer fd;s x;s gSaA ¼5½ bl /kkjk ds v/khu cuk; s x;s izR;sd fu;e] cuk; s tkus ds rqjUr ckn ;Fkk”kD; “kh?kz jkT; fo/kku lHkk ds le{k] tc og l= ea s gks] mlds ,d l= ;k ,dkf/kd vkuqdzfed l=ks a ea]s tks de ls de dqy pkSng fnu dh vof/k Ik;ZUr py]s j[kk tk;sxk vkSj tc rd fd dksbZ ckn dh rkjh[k fofgr u dh tk;] xtV ea s izdkf”kr gksus ds rkjh[k ls ,sls ifj’dkjks a ;k vfHk”kUw ;uksa ds v/khu jgrs gq,] tks jkT; fo/kku lHkk mDRk vof/k ea s djus ds fy, lger gks] izHkkoh gksxk fdUrq bl izdkj dk dksbZ ifj’dkj ;k vfHk”kUw ;u ml vof/k ds v/khu igys dh x;h fdlh ckr dh oS/krk ij izfrdwy izHkko ugha MkysxkA iwoZxkeh izHkko ls 72- ;fn jkT; ljdkj dk ;g lek/kku gks tk; fd yksdfgr ea s ,slk djuk vko”;d gS rks og vf/klwpuk,a tkjh bl vf/kfu;e ds micU/kks a ds v/khu bl izdkj vf/klpw uk tkjh dj ldrh gS] ftlls fd djus dh “kfDr og ,slh rkjh[k ls izHkkoh gks lds] tks ,slh vf/klpw uk tkjh fd;s tkus dh rkjh[k ls N% ekg iwoZ dh u gks % ijUrq ;g fd bl /kkjk ds v/khu Hkwry{kh izHkko ls dkbs Z ,slh vf/klpw uk tkjh ugha dh tk;xs h] ftlls C;kSgkjh ds dj nkf;Ro ea s o`f) gksus dh lEHkkouk gksA jktLo dks diV 73- tgk¡ bl vf/kfu;e ds v/khu dk;oZ kfg;ks a dh fopkj vof/k ea s dj vFkok vU; ns;ks a dk nk;h oafpr djus ds dksbZ O;fDRk vius LokfeRo ea s fdlh taxe ;k LFkkoj lEifŸk ij fdlh vU; O;fDr ds i{k fy, fd; s x;s ea s izHkkj mRiUu djrk gS vFkok mls vUrfjr djrk gS vkSj ,slk bl bjkns ls djrk gS fd vUrj.k dk “kwU; ,slk dj vFkok vU; ns; diV oafpr gks tk; rks ,slk izHkkj vFkok vUrj.k mDr gksuk dk;oZ kfg;ks a ds ifj.kke Lo:Ik ,sls O;fDr }kjk Hkqxrku fd;s tkus okys fdlh dj ;k vU; ns;ks a ds lEcU/k es a nkos d s izfr “kwU; gksxk % ijUrq ;g fd bl /kkjk dh dksbZ ckr ln~Hkkoh vkSj izfrQynkrk vUrfjrh ds vf/kdkjks a dks de ugha djsxhA dfri; ekeyks a es a 74- ¼1½ mi/kkjk ¼3½ ds micU/kks a ds v/khu jgrs gq, bl vf/kfu;e ds v/khu nkf[ky ;k izLrqr vihy Qhl ds Kkiu vFkok vU; izkFkZuk&i=ks a ij ns; Qhl fuEu izdkj gksxh& ¼d½ /kkjk 51 ds v/khu vihy ds fooknxzLr dj] Qhl ;k vFknZ .M dh /kujkf”k Kkiu ij dk 2 izfr”kr fdUrq de ls de ,d lkS :Ik;k vkSj vf/kd l s vf/kd ,d gtkj :Ik;k( ¼[k½ /kkjk 53 ds v/khu vihy ds fooknxzLr dj] Qhl ;k vFknZ .M dh /kujkf”k Kkiu ij dk lk<+ s lkr izfr”kr fdUrq de ls de ik¡p lkS :Ik;k vkSj vf/kd ls vf/kd nks gtkj :Ik;k( ¼x½ /kkjk 57 ds v/khu izkFkZuk&i= ,d lkS :Ik;k ¼?k½ fdlh vU; vkosnu ij ¼,d½ tc og dfe”uj ;k iqujh{k.k chl #i;k vf/kdkjh ;k vf/kdj.k dks lEcksf/kr gks ¿¼nks½ tc fdlh vU; vf/kdkjh ;k ¼d½nl #i;k] izkf/kdkjh dks lEcksf/kr gks ¼[k½ dksbZ Qhl ugha] tgka vkosnu foHkkxh; oSclkbZV ij vkuykbZu izLrqr fd;k tk;AÀ1 1&mRrjk[k.M vf/kfu;e la[;k 12 lu 2014 dh /kkjk 3 }kjk izfrLFkkfirA ¼2½ bl /kkjk ea s vkSj bl vf/kfu;e ds fdlh vU; micU/k eaa s fofufnZ’V Qhl fofgr jhfr ls ns; gksxh vkSj mldks tek djus dk lcwr] ;FkkfLFkfr] Kkiu ;k vkosnu ea s layXu fd;k tk;xs k % ijUrq ;g fd tgk¡ ns; Qhl dh /kujkf”k ipkl :Ik;s ls vf/kd u gks] ogk¡ mldk Hkqxrku U;k;ky; Qhl LVkEi ea s fd;k tk ldrk gSA ¼3½ fuEufyf[kr ds lEcU/k ea s dksbZ Qhl ns; u gksxh & ¼d½ dfe”uj ;k bl vf/kfu;e ;k mlds v/khu cuk; s x;s fu;eks a ds v/khu fu;qDr fdlh vU; vf/kdkjh ;k izkf/kdkjh }kjk izLrqr fd;k x;k izkFkZuk&i= ;k vihy dk Kkiu( ¼[k½ ,slk izkFkZuk&i=] ftues a dsoy lwpuk ek¡xh x;h gks vkSj ftlea s fdlh fofufnZ’V vuqrks’k dh izkFkZuk u dh xbZ gks( vkSj ¼x½ /kkjk 57 ds v/khu vkosnu i=] ftlea s dsoy ykxw gksus okyh dj dh nj ;k fcUnq] ftl ij dj ns; gks] ds lEcU/k ea s fu.kZ; dh ek¡x dh xbZ gksA ¿cdk;k ekQh ,oa 75- ¼1½ jkT; ljdkj ,sls fdlh C;kSgkjh ;k vU; O;fDr ds dj] vFknZ .M] C;kt ;k vU; ns;ks a fdLrs a eatwj djus dk dh cdk;k dks] ,slh “krkZs a vkSj fucZU/kuks a ds v/khu] tSlk mi;qdr le>k tk;]s ekQ dj vf/kdkj ldrh gSA ¼2½ dj fu/kkZjd izkf/kdkjh ds lUrks’kkuqlkj izfrHkwfr nsus dh “krksaZ dks lfEefyr djrs gq, ,slh “krkZs a vkSj fucZU/kuks a ds v/khu] tSlk mi;qDr le>k tk; s & ¼d½ jkT; ljdkj] ,sls fdlh C;kSgkjh ;k vU; O;fDr dks] ftl ij dj] vFknZ .M ;k vU; ns; dh /kujkf”k cdk;k gks] mruh ekfld fdLrks a ea]s ftruh og ekey s dh ifjfLFkfr;ks a ea s mfpr le>s] ,slh /kujkf”k dk Hkqxrku djus dh vuqefr ns ldrh gS( vkSj ¼[k½ dfe”uj mlh rjg] ,sls fdlh C;kSgkjh ;k vU; O;fDr dks] ftl ij dj] vFknZ .M ;k vU; ns; dh /kujkf”k] ftldk dqy ;ksx nks yk[k :Ik;s ls vf/kd u gks] cdk;k gks] chl ls vuf/kd mruh ekfld fdLrks a ea]s ftruh og ekey s dh ifjfLFkfr;ks a es a mfpr le>s] ,slh /kujkf”k tek djus dh vuqefr ns ldrk gSA ¼3½ tgk¡ ,slk C;kSgkjh ;k vU; O;fDr] mi/kkjk ¼2½ ea s fufnZ’V vkns”k ds rhl fnu ds Hkhrj cdk;k /kujkf”k dk Hkqxrku djus ds fy,] lEcfU/kr dj fu/kkZjd izkf/kdkjh ds lUrks’kkuqlkj] Ik;kZIr izfrHkwfr nsus ea s vlQy jgrk gS ;k ,sls vkns”k ea s vf/kjksfir “krksaZ ;k fucZU/kuks a dk ikyu djus ea s vlQy jgrk gS] ogk¡ ns; /kujkf”k rqjUr olwy dh tk,xhAÀ1 dj Hkqxrku ds fy, 76- ¼1½ bl vf/kfu;e ea s fdlh ckr ds jgrs gq, Hkh] tgk¡ jkT; ljdkj dh jk; gS fdlh eky vf/kLFkxu dk mRiknu c<+kus ds fy, ;k jkT; ea s lkekU; :Ik ls ;k fdlh tuin ds fdlh Hkkx ea s fo”ks’k :Ik ls fdlh m|ksx ds fodkl dks c<+k;k nsus ds fy, ,slk djuk vko”;d gS rks og izkFkZuk&i= ij ;k vU;Fkk fdlh fo”ks’k ekey s ea s ;k lkekU; :Ik ls vf/klpw uk tkjh djds ?kksf’kr dj ldrh gS fd ,sls C;kSgkfj;ksa] tks ubZ bdkb;k¡ pyk jgs gS] ftuds mRiknu izkjEHk djus dh rkjh[k bl vf/kfu;e ds ykxw gksus dh rkjh[k ls iwoZ fdlh rkjh[k dks iM+rh gS vkSj ,sls C;kSgkfj;ks]a tks ,slh mRiknu djus okyh bdkb;ks a ds Lokeh gS] ftUgkasus bl vf/kfu;e ds ykxw gksus dh rkjh[k ls iwoZ foLrkjhdj.k] fofo/khdj.k ;k vk/kqfudhdj.k ;k cSdoMZ bUVhxs”z ku fd;k gS vkSj ;fn ,sls C;kSgkfj;ks a ds ikl mÙkjk[k.M ¼mÙkj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 dh /kkjk 4&d ds micU/kks]a cuk; s x;s fu;eks a ;k muds vUrxZr tkjh vf/klpw ukvks a ds v/khu tkjh ik=rk izek.k&i= gS] dks bl /kkjk ea s nh xbZ “krksa Z ds v/khu vkSj ,slh vU; “krksaZ] tSlh fd fofgr dh tk;as vFkok tSlh fd jkT; ljdkj jkti= ea s vf/klpw uk ds }kjk fofufnZ’V djs] ds v/khu eky dh fodz; ij djeqfDr] pkgs iw.kZr% ;k va”kr% ;k ?kVh nj ij] dj ds cnys Lohdr` dj ds Hkqxrku ds fy, vf/kLFkxu Lohdr` fd;k tk;xs kA 1- mÙkjk[k.M vf/kfu;e la[;k 05 o’kZ 2008 dh /kkjk 18 }kjk izfrLFkkfirA ¼2½ ,sls C;kSgkfj;ks]a ftUgas bl vf/kfu;e ds ykxw gksus ls iwoZ Lohdr` dj ds Hkqxrku ds fy, vf/kLFkxu dh lqfo/kk Lohdkj dh xbZ gS] dks ,slh lqfo/kk tkjh jgsxh vkSj bl vf/kfu;e ds v/khu Lohdkj dh xbZ le>h tk;xs h vkSj ml lhek rd mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ds micU/k bl vf/kfu;e ds Hkkx le>s tk;asxsA bl /kkjk ds v/khu Lohdr` lqfo/kk ,slh “krksaZ] tSlh fd bl /kkjk es a nh xbZ gS ;k tSlk fd jkT; ljdkj jkti= ea s vf/klpw uk }kjk fofufnZ’V djs] ds v/khu gksxhA ¼3½ bl vf/kfu;e ds ykxw gkus s d s le; ij mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ds v/khu Lohd`r dj ds Hkqxrku ds fy, vf/kLFkxu ds fy, vkns”k tkjh djus ds fy, dfe”uj O;kikj dj ds le{k vo”ks’k dksbZ izkFkZuk&i= bl vf/kfu;e ds micU/kks a ds v/khu dfe”uj ds le{K vo”ks’k le>k tk;xs k vkSj mls ml vf/kfu;e] tSlk fd og ml rkjh[k dks] tc fd vkosnu dfe”uj ds le{k izLrqr fd;k x;k Fkk] izHkkoh Fkk] ds micU/kks a ds vuqlkj fuLrkfjr fd;k tk;xs kA ¼4½ bl vf/kfu;e ds micU/kks a ds foijhr vkSj fo’ks’k :Ik ls mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 dh /kkjk 4&d vFkok /kkjk 8 dh mi/kkjk ¼2&d½] muds v/khu cuk; s x;s fu;e ;k tkjh vf/klpw ukvks a ds foijhr fdlh ckr ds jgrs gq, Hkh & ¼d½ bl vf/kfu;e ds ykxw gksus ls iwoZ dh fdlh rkjh[k ij ik=rk izek.k&i= Lohdkj djus ds fy, ml vf/kfu;e ds v/khu l{ke vf/kdkjh ds le{k izLrqr izkFkZuk&i= bl vf/kfu;e ds v/khu fofgr izkf/kdkjh ds le{k vo”ks’k le>k tk;xs k( ¼[k½ C;kSgkjh] tks fd ,slh ubZ bdkb;ks a ds Lokeh gS] ftudh mRiknu izkjEHk djus dh rkjh[k bl vf/kfu;e ds ykxw gksus dh rkjh[k ls igy s iM+rh gS vkSj C;kSgkjh] tks ,slh bdkb;ks a ds Lokeh gSa] ftUgkasus bl vf/kfu;e ds ykxw gksus dh rkjh[k ls iwoZ foLrkjhdj.k ;k fofo/khdj.k ;k vk/kqfudhdj.k ;k cSdoMZ bUVhxzs”ku fd;k gS] os mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 dh /kkjk 4d ds micU/kks a ds v/khu ml vf/kfu;e ds v/khu fofgr le; ds Hkhrj bl vf/kfu;e ds v/khu fofgr izkf/kdkjh ds le{k ik=rk izek.k&i= dh Lohdf`r ds fy, izkFkZuk&i= izLrqr dj ldrs gSaA ¼5½ mi/kkjk ¼4½ ds v/khu ik=rk izek.k&i= Lohd`r djus gsrq izkFkZuk&i= fofgr izkf/kdkjh }kjk mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ds micU/kks]a muds v/khu cuk; s x;s fu;eks a vkSj tkjh vf/klpw ukvkas] tSlk fd bl vf/kfu;e ds ykxw gksus dh rkjh[k dks izHkkoh gS] ds vuqlkj fuLrkfjr fd;s tk;asxs vkSj C;kSgkjh] ;fn ik= ik;k tkrk gS] dks ik=rk izek.k&i= Lohdkj fd;k tk;xs k vkSj ,slk C;kSgkjh mi/kkjk ¼6½ es a micfU/kr lhek vkSj vof/k ds fy, Lohdr` dj ds Hkqxrku ds vf/kLFkxu ds fy, gdnkj gksxkA ¼6½ bl /kkjk ds vU; micU/kks a ds v/khu jgrs gq, C;kSgkjh] ftuds ikl ;k rks bl vf/kfu;e ds ykxw gksus dh rkjh[k ls iwoZ mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ds micU/kks a ds v/khu Lohd`r izek.k&i= gS ;k ftudks mi/kkjk ¼5½ ds v/khu ik=rk izek.k&i= Lohdr` fd;k tk,] fuEu “krkZs a vkSj fucZU/kuks a ds v/khu jgrs gq,] fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k dh /kkjk 4d vkSj mlds v/khu cuk; s x;s fu;e ;k muds v/khu tkjh dh x;h lqlaxr vf/klpw ukvks a ds micU/kks a ds vuqlkj dj ls fj;k;r ;k tSlh Hkh n”kk gks] dj ls eqfDr ds cny s vf/kLFkxu dh lqfo/kk ds fy, gdnkj gksxa s %& ¼d½ C;kSgkjh] ftUgkasus dj ls eqfDr ds cny s dj ds Hkqxrku ds fy, vf/kLFkxu dk fodYi fn;k Fkk] vf/kLFkxu ds vkns”k ea s mfYyf[kr vf/kdre vof/k ea s ls ml rkjh[k dks cph “ks’k vof/k ds fy, ik=rk izek.k&i= ea s mfYys f[kr dj ls eqfDr dh dqy /kujkf”k dk ,d lkS izfr”kr vkSj ik=rk izek.k i= ea s mfYyf[kr fLFkj iw¡th fofu;kstu dh /kujkf”k ds ikpkl izfr”kr es a ls ,slh dqy /kujkf”k] ftlds lEcU/k ea s bl vf/kfu;e ds ykxw gksus ls iwoZ dh vof/k ds nkSjku dj ds Hkqxrku ds fy, vf/kLFkxu dh lqfo/kk dk miHkksx dj fy;k x;k gS] dks de djds fudyh “ks’k /kujkf”k dh lhek rd vf/kLFkxu dh lqfo/k ds gdnkj gksxa s( ¼[k½ C;kSgkjh] tks fd bl vf/kfu;e ds ykxw gksus ls iwoZ fdlh vof/k ds fy, djeqfDr dk miHkksx dj jgs Fks( ;k rks && ¼,d½ ,slk djuk ik=rk izek.k&i= easa mfYyf[kr vf/kdre vof/k ea s ls ml rkjh[k dks cph “ks’k vof/k ds fy, vkSj “ks’k cph /kujkf”k ¼ik=rk izek.k&i= easa mfYyf[kr dj ls eqfDr dh /kujkf”k ea s ls bl vf/kfu;e ds ykxw gksus dh rkjh[k ls iwoZ miHkksx dh xbZ dj ls eqfDr dh dqy /kujkf”k dks ?kVkrs gq,½ dh lhek rd tkjh j[k ldrs gSa( ¼nks½ fofgr jhfr ls dj ls eqfDr ds cny s dj ds Hkqxrku ds fy, vf/kLFkxu pqu ldrs gSa vkSj ,slh bdkbZ vf/kLFkxu ds vkns”k ea s mfYyf[kr vf/kdre vof/k ea s ls ml rkjh[k dks cph “ks’k vof/k ds fy, ik=rk izek.k&i= easa mfYyf[kr dj ls eqfDr dh dqy /kujkf”k dk ,d lkS izfr”kr vkSj ik=rk izek.k&i= easa mfYyf[kr fLFkj iw¡th fofu;kstu dh /kujkf”k ds ipkl izfr”kr ea s ls ,slh dqy /kujkf”k] ftlds lEcU/k ea s bl vf/kfu;e ds ykxw gksus ls iwoZ dh vof/k ds nkSjku dj dh NwV dh /kujkf”k dh lqfo/kk dk miHkksx dj fy;k x;k gS] dks de djds fudyh “ks’k /kujkf”k dh lhek rd vf/kLFkxu dh lqfo/kk ds gdnkj gksxa s % ijUrq ;g fd ;fn C;kSgkjh bl vf/kfu;e ds izkjEHk ds 30 fnu ds Hkhrj mijksDr 2 fodYi es a ls fdlh ,d dks ugha pqurk gS rks ;g le>k tk;xs k fd C;kSgkjh mijksDr micU/k ¼,d½ ds vuqlkj tkjh j[kus dk bPNqd gS( ¿¼x½ ik=rk izek.k&i= /kkjd ,sls C;kSgkjh ls] tks fd iw.kZr% ;k va”kr% dj eqDr gks] eky dk dz; djus okyk iathdr` C;kSgkjh] fodzsrk C;kSgkjh dj ds chtd ea s izHkkfjr dj dh /kujkf”k ds buiqV VSDl ykHk yus s dk gdnkj gksxk vkSj fodzsrk C;kSgkjh] bl iz;kstu gsrq] chtd easa fuEufyf[kr izek.k&i= layXu djsxk & izek.k&i= ^^izekf.kr fd;k tkrk gS fd C;kSgkjh ik=rk izek.k i= la[;k --------------------- & ----------- fnuk¡d ------------------------------------ ds vuqlkj ----------------------------------- dh nj ls dj ea s NwV dk gdnkj gS] ftlds vuqlkj bl chtd ea s NwV dh /kujkf”k :0 ------------ ------------------------ curh gSAÀ1 1- mÙkjk[k.M vf/kfu;e la[;k 05 o’kZ 2008 dh /kkjk 19 }kjk izfrLFkkfirA ¼7½ bl /kkjk ds v/khu vf/kLFkxu ds vUrxZr Lohd`r dj ds Hkqxrku ds fy,] izR;sd dj fu/kkZj.k o’kZ ds fy, dj dh /kujkf”k] ftldk eky dh fodz; ij ns; Lohdr` dj ds :Ik easa Hkqxrku ds fy, O;kikjh nk;h gksrk] ;fn dj eqfDr Lohdkj u dh xbZ gksrh] ea s ls ik=rk izek.k&i=ks a dh “krksa Z ds vuqlkj dj fu/kkZj.k o’kZ ds fy, ns; Lohdr` dj dh dksbZ /kujkf”k de djds lkr o’kZ dh vof/k ds fy, vf/kLFkfxr dh tk;xs hA lkr o’kZ dh ,slh vof/k dh x.kuk dj fu/kkZj.k o’kZ] ftlls dj dh ,slh /kujkf”k lEcfU/kr gS] ds Bhd ckn iM+us okys dj fu/kkZj.k o’kZ dh igyh ebZ ls dh tk;sxhA izR;sd dj fu/kkZj.k o’kZ] ftlds fy, vf/kLFkxu Lohdkj fd;k tkrk gS] ds fy, dj dh /kujkf”k C;kSgkjh }kjk vf/kLFkxu vof/k dh lekfIr ds ,d ekg ds Hkhrj ,d eq”r dh tk;xs h % ijUrq ;g fd bl /kkjk dh mi/kkjk ¼14½ ds micU/kks a ds v/khu tc vf/kLFkxu lekIr gks tkrk gS rks ns; lEiw.kZ /kujkf”k dk Hkqxrku blds ns; gksus ds rhu ekg ds Hkhrj ,d eq”r fd;k tk;xs kA ¼8½ vf/kLFkxu dsoy mUgha fofuekZrkvks a dks Lohdkj fd;k tk;xs k] ftuds ikl ik=rk izek.k&i= gS vkSj tks fofgr izkf/kdkjh ls vf/kLFkxu dk izek.k&i= izkIr djrs gSaA ¼9½ vf/kLFkxu ik=rk izek.k&i= ea s mfYyf[kr eky ds fodz; ij dj ds lEcU/k ea s Lohdk;Z gksxk vkSj eky ds dz;] ;fn dksbZ gks] ij ns; dj ds lEcU/k ea s vkSj eky ds fodz;] ftl ij ik=rk izek.k&i= ykxw ugha gSa] ds lEcU/k ea s ykxw ugha gksxkA ¼10½ vf/kLFkxu Lohdr` :Ik ls ns; dj ls vf/kd fofgr dj dh /kujkf”k ij Lohdk;Z ugha gksxk vkSj dj dh /kujkf”k vkSj mi/kkjk ¼6½ eas mfYyf[kr vof/k ds fy, lhfer gksxkA ¼11½ vf/kLFkxu dsoy ,sls fofuekZrkvks a dks miyC/k gksxk] tks jkT; ljdkj ds i{k ea s viuh lEifŸk] tks dj dh /kujkf”k] ftlds fy, vf/kLFkxu Lohdkj fd;k x;k gS] dks vkPNkfnr djus d s fy, Ik;kZIr gks] ij izFke izHkkj l`ftr djrs gSaA ¼12½ vf/kLFkxu ,slh “krksaZ ds v/khu gksxk] tSlk fd jkT; ljdkj jkti= ea s vf/klwpuk tkjh djds fofgr djsA ¼13½ dfe”uj fyf[kr vkns”k }kjk dj eqfDr ;k NwV dh vof/k dh lekfIr ls iwoZ vFkok ckn ea s fuEufyf[kr ifjfLFkfr;ks a ea s ik=rk izek.k&i= dks la”kksf/kr ;k jn~n dj ldrk gS %& ¼d½ tgk¡ ik=rk izek.k&i= tkjh fd;s tkus ea s dksbZ fof/kd ;k rF;kRed =qfVV gS( ¼[k½ tgk¡ bdkbZ ,slh lqfo/kk dh gdnkj ugha gS ;k ,slh lqfo/kk dh de vof/k ds fy, vFkok fdlh fHkUu rkjh[k ls gdnkj gS( ¼x½ tgk¡ C;kSgkjh us fdlh Hkh jhfr ls ik=rk izek.k&i= dk nq:Ik;ksx fd;k gS( ¼?k½ tgk¡ C;kSgkjh us ik=rk izek.k&i= dh fdUgha “krkZs a ds foijhr dk; Z fd;k gS( ¼³½ tgk¡ C;kSgkjh us ;k rks bl vf/kfu;e ;k dsUnzh; fodz;dj vf/kfu;e] 1956 ds v/khu Lo;a ds }kjk ns; dj ;k vFknZ .M dh fdlh /kujkf”k dk Hkqxrku ugha fd;k gS( ¼p½ tgk¡ C;kSgkjh bl vf/kfu;e vFkok dsUnzh; fodz;dj vf/kfu;e] 1956 ds v/khu dj ds vioapu es a fyIr gS( ;k ¼N½ tgk¡ C;kSgkjh us dkjckj cUn dj fn;k gS vkSj ,sls fdlh Hkh ekey s ea s vf/kLFkxu dh lqfo/kk vkns”k ea s fofufnZ’V rkjh[k ls okil y s yh tk;xs h vkSj ;g rkjh[k vkns”k dh rkjh[k ls iwoZ Hkh gks ldrh gSA rFkkfi nq:Ik;ksx ;k “krZ ds mYya?ku ds ekeyksa ea s ik=rk izek.k&i= jn~n fd;k tkuk ,sls nq:Ik;ksx ;k mYya?ku dh rkjh[k ls iwoZ izHkkoh ugha gksxk % ijUrq ;g fd bl /kkjk ds v/khu dksbZ vkns”k C;kSgkjh dks lquokbZ dk ;qfDr;qDr volj fn;s fcuk ikfjr ugha fd;k tk;xs kA ¼14½ vf/kLFkxu lekIr gks tk;sxk vkSj lEiw.kZ /kujkf”k & ¼d½ ml rkjh[k dks tc C;kSgkjh dkjckj cUn dj ns( ¼[k½ ml rkjh[k dks tc C;kSgkjh mu “krksaZ] ftuds v/khu ik=rk izek.k&i= Lohdkj fd;k x;k gS] ea s ls fdlh “krZ dk mYya?ku djrk gS( ¼x½ ml rkjh[k dks tc mi/kkjk ¼13½ ds v/khu ik=rk izek.k&i= ds jn~n fd;s tkus dk vkns”k C;kSgkjh ds Åij rkehy fd;k tkrk gS] ns; gks tk;xs h vkSj /kujkf”k dk Hkqxrku mlds ns; gksus d s rhu ekg ds Hkhrj ,d eq”r fd;k tk;xs kA ¼15½ ;fn dksbZ C;kSgkjh bl /kkjk dh mi/kkjk ¼7½ ;k mi/kkjk ¼14½ ds micU/kks a ds v/khu ns; /kujkf”k dk Hkqxrku muea s fofufnZ’V le; ds Hkhrj djus eas foQy jgrk gS rks og /kkjk 58 ds v/khu mldh ns;rk ds jgrs gq,] O;frdze dh vof/k ds fy, 15 izfr”kr o’kZ dh nj ls C;kt d s Hkqxrku ds fy, nk;h gksxk % ijUrq ;g fd bl mi/kkjk ds vUrxZr dksbZ vFknZ .M C;kSgkjh dks lquokbZ dk volj fn;s fcuk vkjksfir ugha fd;k tk;xs kA ¼16½ ;fn ,sls fofuekZrk] tks bl /kkjk ds v/khu dj dh nj ea s deh ds fy, ik= Fkk] dk /kkjk 3 dh mi/kkjk ¼7½ ds [k.M ¼M½ ds vUrxZr dkjckj cUn gks tk; vkSj ;fn fodz;] ykblsUl] lafonk] iV~Vk] izcU/k vfHkdj.k }kjk ;k vU; jhfr ls mldk mRrjkf/kdkjh dksbZ vU; fofuekZrk gksrk gS rks ,slk mRrjkf/kdkjh fofuekZrk mi/kkjk ¼13½ ds micU/kks a ds v/khu jgrs gq,] ,sls mŸkjkf/kdkj ds 60 fnu ds Hkhrj] iwoZorhZ fofuekZrk dks nh x;h ;k nh tk ldus okyh lqfo/kk dh vlekIr vof/k ds fy, bl /kkjk ds v/khu lqfo/kk gsrq ik=rk izek.k&i= Lohdr` djus d s fy, l{ke vf/kdkjh dks vkosnu dj ldrk gS( ijUrq ;g fd mi;qZDr vf/kdkjh Lofoosd ls vkSj vfHkfyf[kr fd;s tkus okys ;Fkksfpr vkSj Ik;kZIr dkj.kks a ls bl mi/kkjk ea s fofufnZ’V vof/k dh rkjh[k ls 6 ekl ds Hkhrj fn;s x;s vkosnu&i= dks xzg.k dj ldrk gS( ijUrq ;g vkSj fd dj dh ns;rk ds iz;kstu ds fy, ,slk fofuekZrk vkSj mŸkjkf/kdkjh fofuekZrk /kkjk 9 dh mi/kkjk ¼4½ ds v/khu vUrj.kdrkZ vkSj vUrfjrh ekuk tk;xs k( ijUrq ;g Hkh fd vlekIr vof/k dh lax.kuk djus ea s ,slh vof/k dks] ftlds nkSjku fdlh U;k;ky; ;k vkS|ksfxd ,oa foŸkh; iqufuZekZ.k cksMZ ;k vkS|ksfxd ,oa foŸkh; iqufuZekZ.k ls lEcfU/kr vihy izkf/kdkjh }kjk ikfjr fdlh vkns”k ds dkj.k mŸkjkf/kdkjh fofuekZrk dk mRiknu cUn jgrk gS] fudky fn;k tk;sxkA ¼17½ jkT; ljdkj] ;fn mldh jk; gS fd ;g vc vkxs yksdfgr ea s ugha gS rks og jkti= ea s vf/klpw uk }kjk bl /kkjk ds v/khu dj ds Hkqxrku ds fy, vf/kLFkxu dh lqfo/kk okil y s ldrh gS % ijUrq ;g fd ;g lqfo/kk Hkwry{kh izHkko ls okil ugha yh tk;xs hA Li’Vhdj.k& ^^ubZ bdkbZ^^ vkSj ^^bdkbZ] ftlea s foLrkjhdj.k] vk/kqfudhdj.k ;k CkSdoMZ bUVªhxs”ku fd;k gks^^ vkSj ^^ik=rk izek.k&i=^^ inks a dk ogh vFk Z gksxk] tSlk fd mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 dh /kkjk 4d ds v/khu mudk gSA :X.k vkS|ksfxd 77- ¼1½ /kkjk 34 vkSj /kkjk 75 ea s nh xbZ fdlh ckr ds gksrs gq, Hkh] fdUrq ,slh “krksaZ ds jgrs bdkb;ks a ds fy, gq,] ftUgas vf/kjksfir fd;k tkuk mfpr le>k tk;] jkT; ljdkj bl vf/kfu;e ds lqfo/kk micU/kks a ds v/khu fdlh vkS|ksfxd bdkbZ }kjk fo|eku ;k Hkkoh ns;ks a ds Hkqxrku dks vkLFkfxr djus ;k ,sls ns;ks a dk Hkqxrku mruh fdLrks a ea]s ftruh fofufnZ’V dh tk;] djus dh vuqKk ns ldrh gS] ;fn ,slh vkS|ksfxd bdkbZ dks :X.k bdkb;ks a ds iqu:)kj ds lEcU/k ea s dsUnzh; ljdkj ;k jkT; ljdkj }kjk xfBr izkf/kdr` fudk; }kjk bl fufeŸk fofufnZ’V ekxZn”kZd fl)kUrka s ds vuqlkj :X.k bdkbZ ?kksf’kr fd;k tk; vkSj dsUnzh; ljdkj ;k jkT; ljdkj] }kjk fu;qDr fdlh vuqeksfnr vfHkdj.k }kjk iqu:)kj ds fy, vuqeksfnr fd;k tk;A ¼2½ /kkjk 31 eas fdlh ckr ds gksrs gq, Hkh] jkT; ljdkj fdlh :X.k bdkbZ ds fo:) ikfjr ,d i{kh; dj fu/kkZj.k ;k vFknZ .M ds fdlh vkns”k dks vikLr dj ldrh gS vkSj fof/k ds vuqlkj ekey s dk fQj ls fuLrkj.k djus dk funZs”k ns ldrh gSA vkadM+ s laxzg djus 78- ¼1½ bl vf/kfu;e ds csgrj iz”kklu ds iz;kstu gsrq ;fn dfe”uj le>rk gS fd ,slk dh “kfDr djuk vko”;d gS rks og ifji= tkjh djds vkSj@;k lekpkj Ik= eas izdkf”kr djok djds ;k jkti= ea s vf/klpw uk tkjh djds bl vf/kfu;e ds }kjk ;k v/khu fopkj.kh; fdlh ekey s ls lEcfU/kr vkadM+ s laxzg djus ds fy, funZsf”kr dj ldrk gSA ¼2½ ,sls funZs”k fn;s tkus ij dfe”uj ;k muds }kjk bl lEcU/k ea s izkf/kdr` dksbZ O;fDr lHkh C;kSgkfj;ks a ;k C;kSgkfj;ks a ds oxZ ;k fdlh fo”ks’k C;kSgkjh dks fdlh Hkh ekeys] ftlds lEcU/k ea s vkadM+ksa dk laxzg fd;k tkuk gS] ls lEcfU/kr ,slh lwpuk ;k fooj.kh ;k fooj.k] tSlk fd mlea s mYys[k gks] nsus d s fy, vknsf”kr dj ldrk gSA ¼3½ C;kSgkjh ;k C;kSgkjh lewg fn;s x;s le; ds Hkhrj ,slh lwpuk nsus d s fy, nk;h gksxa sA dfBukb;ks a dk 79- ¼1½ tgk¡ bl vf/kfu;e ds micU/kks a dks dk;kfZUor djus ea s dksbZ dfBukbZ mBrh gS rks jkT; fuokj.k djus dh ljdkj] jkti= ea s vf/klwpuk }kjk] ,sls vkns”k] tks bl vf/kfu;e ls vlaxr u gks] dj “kfDr ldrh gS] tks dfBukb;ks a ds fuokj.k djus d s fy, vko”;d vkSj lehphu izrhr gksA ¼2½ mi/kkjk ¼1½ ds v/khu dksbZ vkns”k bl vf/kfu;e ds izkjEHk gksus dh rkjh[k ls rhu o’kZ dh lekfIr ds ckn ugha fd;s tk;sxa sA ¼3½ mi/kkjk ¼1½ ds v/khu fd;k x;k izR;sd vkns”k] fd;s tkus ds Ik”pkr~ ;Fkk”kh?kz jkT; fo/kku lHkk ds le{k] tc og l= ea s gks] mlds ,d l= ;k ,dkf/kd vkuqdzfed l=k sa ea]s de ls de dqy pkSng fnu dh vof/k Ik;ZUr py]s j[kk tk;sxk vkSj tc rd fd dksbZ ckn dh rkjh[k fofgr u dh tk;]s xtV ea s izdkf”kr gksus s dh rkjh[k ls] ,sls mikUrj.kks a ;k okfryhdj.kks a ds v/khu jgrs gq,] tks jkT; fo/kku lHkk mDr vof/k ea s djus ds fy, lger gks] izHkkoh gksxk fdUrq bl izdkj dk dksbZ mikUrj.k ;k okfryhdj.k lEc) vkns”k ds v/khu igyh dh x;h fdlh ckr dh oS/krk ij izfrdwy izHkko ugha Mkysxk] flok; bl ckr ds fd dj ;k vFknZ .M ;k vkjksi.k] fu/kkZj.k] yxk;k tkuk vFkok olwy fd;k tkuk mDr mikUrj.k ;k okfryhdj.k ds v/khu gksxkA v/;k; X;kjg ladze.kdkyhu micU/k] fujlu vkSj O;ko`fŸk ladze.kdkyhu micU/k 80- fo”ks’k :Ik ls vkSj bl vf/kfu;e dh /kkjk 81 ds v/khu fujlu vkSj O;ko`fŸk ds micU/kks a dh O;kidrk ij izfrdwy izHkko Mkys fcuk] bl /kkjk ds v/khu ladze.kdkyhu mica/kks a ea s fuEufyf[kr lfEefyr gksxk & ¼1½ mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 ¼ftls vkxs fujflr vf/kfu;e dgk x;k gS½ ;k tSlh Hkh fLFkfr gks] mRrjk[k.M ewY; of/kZr dj v/;kns”k] 2005 ¼ftls vkxs fujflr v/;kns”k dgk x;k gS½ ds v/khu dfe”uj] ,Mh”uy dfe”uj] ,Mh”uy dfe”uj xsMz &1] ,Mh”uy dfe”uj xsMz &2] TokbaV dfe”uj] fMIVh dfe”uj] vflLVsUV dfe”uj ;k O;kikj dj vf/kdkjh xzsM&2 ds :Ik ea s fu;qDr dksbZ O;fDr ;k dfe”uj dh lgk;rk ds fy, fu;qDr dksbZ O;fDr] tks bl vf/kfu;e ds ykxw gksus dh rkjh[k ls Bhd iwoZ vius in ij cuk gqvk Fkk] ,slh rkjh[k dks vkSj ,slh rkjh[k ls bl vf/kfu;e ds v/khu fu;qDr fd;k x;k le>k tk;xs k vkSj bl :Ik ea s vius in ij ml le; rd cuk jgsxk] tc rd fd og okf.kT; dj foHkkx ea s ,sls in ij gS vkSj ,slk vf/kdkjh bl vf/kfu;e vkSj blds vUrxZr cuk; s x;s fu;eks a vkSj tkjh vf/klwpukvks a ds v/khu fufgr vf/kdkjks a dk iz;ksx vkSj drZO;ks a dk ikyu djsxkA ¼2½ fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds v/khu vihy vf/kdj.k ds v/;{k vkSj lnL; ds :Ik ea s fu;qDr dksbZ O;fDr] tks bl vf/kfu;e ds ykxw gksus dh rkjh[k ls Bhd iwoZ vius in ij cuk gqvk Fkk] ,slh rkjh[k dks vkSj ,slh rkjh[k ls bl vf/kfu;e ds v/khu fu;qDr fd;k x;k le>k tk;xs k vkSj bl :Ik ea s vius in ij ml le; rd cuk jgsxk tc rd fd og vihy vf/kdj.k ea s ,sls in ij gS vkSj ,slk vf/kdkjh bl vf/kfu;e vkSj blds vUrxZr cuk; s x;s fu;eks a vkSj tkjh vf/klwpukvks a ds v/khu fufgr vf/kdkjks a dk iz;ksx rFkk drZO;ks a dk ikyu djsxkA ¼3½ fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ;k mlds v/khu jkT; ljdkj }kjk cuk; s x;s lHkh fu;e] fofu;e] tkjh lwpuk,a ;k vkns”k ;k funs”Z k vFkok dfe”uj }kjk tkjh vkns”k ;k funs”Z k] tks bl vf/kfu;e ds ykxw gksus dh rkjh[k ds Bhd iwoZ izo`Ÿk Fk]s ,slh rkjh[k dks ;k mlds ckn tgk¡ td os bl vf/kfu;e ds micU/kks a vkSj muds vUrxZr cuk;s fu;eks a ds vlaxr ugha gS] izHkkoh cus jgsxa s] tc rd fd os fujLr ;k la”kksf/kr u fd;s tk;sAa ¼4½ fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k vFkok mlds v/khu cuk;s x;s fu;eks a ds v/khu bl vf/kfu;e ds ykxw gkus s dh rkjh[k ls iwoZ dfe”uj }kjk fdlh Hkh inuke ls mudh lgk;rk ds fy, fu;qDr fdlh O;fDr dks fdlh vf/kdkj dk izR;k;kts u dk dksbZ vkns”k bl vf/kfu;e ds ykxw gksus ds ckn ,slh rkjh[k dks vkSj mlds ckn izHkkoh cuk jgsxkA ¼5½ bl vf/kfu;e ds ykxw gksus dh rkjh[k ls fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds micU/kks a ds vUrxZr ,slh rkjh[k dks ;k mlds ckn fdlh eky ds fodz; ;k dz; ij dj ds Hkqxrku dh ns;rk lekIr gks tk;sxhA ¼6½ bl vf/kfu;e ds ykxw gksus dh rkjh[k ds iwoZ fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds v/khu fdlh fodz; ;k dz; ds lEcU/k ea s muds v/khu fu/kkZfjr dksbZ dj ;k vkjksfir dksbZ vFknZ .M bl vf/kfu;e ds micU/kks a ds vUrxZr ns; gksxk vkSj olwy fd;k tk;xs kA bl vf/kfu;e ds ykxw gksus dh rkjh[k ds iwoZ dh vof/k ds fy, ns; C;kt dh /kujkf”k dk Hkqxrku vkSj olwyh fujflr vf/kfu;e ;k TkSlh Hkh fLFkfr gks] fujflr v/;kns”k ds micU/kks a ds vuqlkj fd;k tk;xs k vkSj ,slh rkjh[k dks vFkok mlds ckn izkjEHk gksus okyh vof/k ds fy, bl vf/kfu;e ds micU/kks a ds vuqlkj mldk Hkqxrku fd;k tk;xs k vkSj olwy fd;k tk;xs kA ¼7½ ;fn fdlh fooj.kh dh vof/k va”kr% bl vf/kfu;e ds ykxw gksus dh rkjh[k ls iwoZ dh vof/k ls lEcfU/kr gS rks ,slh rkjh[k ls iwoZ dh vof/k vkSj bl rkjh[k ls izkjEHk gksus okyh vof/k ds fy, vyx&vyx fooj.kh nkf[ky dh tk;xs hA ¼8½ dksbZ C;kSgkjh] ftlds y[s k]s cfg;k¡ ;k nLrkost fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds v/khu vfHkxzghr fd;s x;s gSa rks os bl vf/kfu;e ds micU/kks a ds vuqlkj bl vf/kfu;e ds ykxw gkus s dh rkjh[k dks ;k mlds ckn j[k s cus jgsxa sA ¼9½ fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ;k mlds vUrxZr cuk; s x;s fu;eks a ds v/khu ?kks’k.kk&i=ks a ;k izek.k&i=ks a ds lHkh izi=] tks bl vf/kfu;e ds ykxw gksus dh rkjh[k ls Bhd iwoZ dh rkjh[k dks izHkkoh cus gq, Fk s vkSj tks bl vf/kfu;e ds micU/kks a ds vuq:Ik gSa] ,slh rkjh[k ls izHkkoh cus jgsxa s vkSj C;kSgkjh ;k vU; O;fDr }kjk ml iz;kstu] ftlds fy, os ,slh rkjh[k ls iwoZ iz;ksx fd;s tk jgs Fk]s iz;ksx fd;s tk ldrs gSa] tc rd fd jkT; ljdkj vf/klpw uk }kjk ,sls izi=ks a ;k izek.k&i=ks a ds iz;ksx dks cUn djus dk funs”Z k u nsA ¼10½ fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ;k mlds v/khu cuk;s x;s fu;eks a ds micU/kks a ds v/khu tkjh vf/klpw ukvks a ds vUrxZr fofgr ?kks’k.kk&i=ks a ;k izek.k&i=ks a ds dksbZ izi= tks fd bl vf/kfu;e ds micU/kksa ds vuq:Ik ugha gSa vkSj fdlh C;kSgkjh ;k vU; O;fDr ds ikl fcuk iz;ksx fd;s j[k s gSa] dj fu/kkZjd izkf/kdkjh] ftlls os izkIr fd;s x;s Fk]s dks ;fn igy s gh fujflr vf/kfu;e ds micU/kks a ds v/khu okil u dj fn;k x;k gks] bl vf/kfu;e ds ykxw gksus dh rkjh[k ls lkB fnu ds Hkhrj okil fd;s tk;sxa sA ¼11½ bl vf/kfu;e ds ykxw gksus dh rkjh[k ls Bhd iwoZ dh rkjh[k ij jkT; ds Hkhrj eky dk ifjogu djus gsrq ?kks’k.kk&i= ;k izek.k&i= ds izi= ds fy, dksbZ vo”ks’k vkosnu bl vf/kfu;e ds v/khu fn;k x;k le>k tk;xs k vkSj bl vf/kfu;e ds micU/kks a ds vuqlkj fuLrkfjr fd;k tk;xs kA ¼12½ bl vf/kfu;e ds micU/kks a ds ykxw gksus dh rkjh[k dks fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds micU/kks a ds v/khu vo”ks’k fuEufyf[kr dk;oZ kfg;k¡ ;k os dk;oZ kfg;k¡] tks fd fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds micU/kks a ds v/khu fdlh dk;oZ kgh ds QyLo:Ik mRiUUk gks]a fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds v/khu micU/kks a ds vuqlkj bl vf/kfu;e es a fofgr le; ds Hkhrj fuLrkfjr dh tk;asxh%& ¼d½ iath;u ;k ekU;rk izek.k&i= ;k ik=rk izek.k&i= dh Lohdf`r ds fy, dksbZ izkFkZuk&i=( ¼[k½ dj fu/kkZj.k ;k iqu% dj fu/kkZj.k dk dksbZ ekeyk( ¼x½ vihy] iqujh{k.k fjQjsUl ;k iqufoZpkj dk dksbZ ekeyk( ¼?k½ dksbZ ekeyk] ftles a fdlh vf/kdkjh ;k izkf/kdkjh dks fdlh U;k;ky; ;k izkf/kdkjh }kjk u;k vkns”k djus dk funs”Z k fn;k x;k gS( ¼³½ dfe”uj ds le{k fujflr v/;kns”k dh /kkjk 4, dh mi/kkjk ¼3½ ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds lqlaxr micU/kks a ds v/khu vo”ks’k dksbZ ekeyk( ¼p½ fdlh vkns”k ea s vfHkys[k ij Hkwy l/q kkj dk dksbZ ekeyk( ¼N½ vijk/kks a ds fo:) vFknZ .M ;k vfHk;kts u dk dksbZ ekeyk( ¼t½ vfHkxzg.k dk dksbZ ekeyk( ¼>½ ,di{kh; :Ik ls fd;s x;s fdlh dj fu/kkZj.k vkns”k dks vikLr djus dk dksbZ izkFkZuk&i=( ¼´½ dksbZ vU; ekeyk( ¼V½ dksbZ vU; izkFkZuk&i=( ¼13½ bl /kkjk dh mi/kkjk ¼14½ ;k mi/kkjk ¼15½ ds micU/kks a ds v/;/khu fujflr vf/kfu;e ;k muds v/khu cuk;s x;s fu;eks a ;k tkjh vf/klpw ukvks a ds fdUgha micU/kks a ds v/khu Lohdr` dj ds Hkqxrku ls eqfDr ;k dj ds Hkqxrku ea s dksbZ Hkh fj;k;r ;k dj dh nj ea s dksbZ fj;k;r ;k ?kVksŸkjh ;k fdlh eky ds fdlh fodz; ;k dz; ds lEcU/k ea s dksbZ dVkSrh ;k izfriwfrZ bl vf/kfu;e ds ykxw gksus dh rkjh[k dks ;k mlds ckn fdlh eky ds dz; ;k fodz; ds lEcU/k ea s xzkº; ugh gksxh] tc rd fd jkT; ljdkj }kjk fujflr v/;kns”k ds lqlaxr micU/kks a ds v/khu bl lqfo/kk dks tkjh j[kuk vuqeU; u dj fn;k gks vkSj ,slh fLFkfr ea s ;g lqfo/kk tkjh jgsxh] tc rd fd jkT; ljdkj }kjk fujflr vFkok la”kksf/kr u dj nh x;h gksA ¼14½ ;fn bl vf/kfu;e ds ykxw gksus dh rkjh[k ls iwoZ fujflr vf/kfu;e dh /kkjk 8 dh mi/kkjk ¼2&d½ ;k fujflr v/;kns”k ds lqlaxr micU/kks a ds v/khu fdlh vkS|ksfxd bdkbZ dks vf/kLFkxu Lohdkj fd;k x;k gS ;k bl vf/kfu;e dh /kkjk 76 ds micU/kks a ds vUrxZr vf/kLFkxu Lohdkj fd;k tk; s vkSj tks ml vf/kfu;e ;k v/;kns”k dh v/khu ,slh rkjh[k dks bl rjg ik= cuk jgrk gS ;fn ;g vf/kfu;e izo`Ÿk u gqvk gksrk rks bl vf/kfu;e dh /kkjk 76 ds micU/kks a ds vuqlkj vkSj ,slh “krksa Z ,oa fucZU/kuks a ds v/khu] tSlk fd jkT; ljdkj fofufnZ’V djs] dfe”uj }kjk bl vf/kfu;e ds v/khu ns;dj ds Hkqxrku ds fy, vo”ks’k vof/k ds fy, vf/kLFkxu vuqeU; fd;k tk ldrk gSA ¼15½ fujflr vf/kfu;e dh /kkjk 4d ds micU/kksa ds v/khu fdlh vkS|ksfxd bdkbZ dks Lohdr` dj ds Hkqxrku ls NwV ;k dksbZ fj;k;kr ;k fdlh eky ds fodz; ;k dz; ds lEcU/k ea s dksbZ fj;k;r ;k ?kVksŸkjh ;k fujflr v/;kns”k dh lqlaxr micU/kks a ds v/khu vuqeU; dh x;h ,slh lqfo/kk] vo”ks’k vof/k ds fy,] fujflr v/;kns”k dh /kkjk /kkjk 76 ds micU/kks a ds vuqlkj vkSj ,slh “krksaZ ,oa fucZU/kuks a ds v/khu] tSlk fd jkT; ljdkj fofufnZ’V djs] tkjh jgsxhA ¼16½ ;fn bl vf/kfu;e ds ykxw gksus dh rkjh[k ls iwoZ fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds vUrxZr fdlh C;kSgkjh ;k vU; O;fDr }kjk ns; fdlh /kujkf”k dh olwyh ds lEcU/k ea s dksbZ olwyh dh dk;Zokgh izkjEHk dh xbZ gS rks og bl vf/kfu;e ds ykxw gkus s ij ml izdze] ftl ij og vo”ks’k Fkh] ls tkjh jgsxhA ¼17½ bl vf/kfu;e ds ykxw gksus dh rkjh[k ls iwoZ fdlh C;kSgkjh }kjk fd;s x;s O;frdze ;k fd;s x;s vijk/kks a ds lEcU/k ea s vFknZ .M ;k vfHk;kts u dh dk;oZ kfg;k¡ fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds v/khu micU/kksa ds vuqlkj dh tk;asxh vkSj bl vf/kfu;e ds ykxw gks tkus dh rkjh[k ds ckn fd;s x;s O;frdze ;k fd;s x;s vijk/kks a ds lEcU/k ea s vFknZ .M ;k vfHk;kstu dh dk;oZ kfg;k¡ bl vf/kfu;e ds micU/kks a ds vuqlkj dh tk;xs hA ;fn O;frdze tkjh jgus okyh izd`fr dk gS vkSj ,slh rkjh[k dks ;k mlds ckn tkjh jgrk gS rks vFknZ .M ;k vfHk;kts u dh dk;oZ kfg;k¡ bl vf/kfu;e ds micU/kks a ds vuqlkj dh tk;asxhA ¼18½ ;fn fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds micU/kks a ds v/khu C;kSgkjh ;k fdlh vU; O;fDr }kjk dj ;k vFkZn.M ;k Qhl dh tek dh xbZ ;k mlls olwy dh xbZ dksbZ /kujkf”k ns; dj ;k vFknZ .M ;k Qhl dh /kujkf”k ls vf/kd ik;h tkrh gS rks og igy s ,sls C;kSgkjh ds fo:) fujflr vf/kfu;e ds v/khu ;k fujflr v/;kns”k ds v/khu ;k bl vf/kfu;e ds v/khu ;k dsUnzh; fodz;dj vf/kfu;e] 1956 ds v/khu “ks’k jgh cdk;k dh fdlh /kujkf”k ds izfr lek;kfstr dh tk;xs h vkSj “ks’k /kujkf”k] ;fn dksbZ gks] ,sls C;kSgkjh ;k O;fDr dks bl vf/kfu;e ds micU/kks a ds vuqlkj okil dh tk;xs hA C;kt] ;fn ns; gS rks bl vf/kfu;e ds micU/kks a ds vuqlkj fn;k tk;sxkA ¼19½ dksbZ C;kSgkjh] tks fujflr vf/kfu;e ds v/khu ,d iathdr` C;kSgkjh Fkk fdUrq bl vf/kfu;e ds micU/kks a ds v/khu iath;u izkIr djus ds fy, nk;h ugha jg x;k gks vkSj ;fn og LoSfPNd :Ik ls iathdr` jgus dk bPNqd ugha gS rks og ;fn mlus fujflr v/;kns”k ds micU/kks a ds v/khu igy s gh ,slk u dj fn;k gks] fujflr vf/kfu;e ds v/khu Lohd`r iath;u izek.k&i=] ?kks’k.kk&i=ks a vkSj izek.k&i=ks a ds izi=ks]a ;fn mlds ikl fcuk iz;ksx fd;s vo”ks’k jgrs gSa] ds lfgr] bl vf/kfu;e ds ykxw gksus dh rkjh[k ds ,d ekg dh vof/k ds Hkhrj vH;iZ.k djsxkA ¼20½ ;fn fujflr vf/kfu;e dh /kkjk 7?k ds micU/kks a ds v/khu dj ds Hkqxrku ds cny s ,d eq”r Hkqxrku dh ;kstuk ds vUrxZr fdlh vof/k dk dksbZ Hkkx bl vf/kfu;e ds ykxw gksus dh rkjh[k dks ;k mlds ckn lekIr gksrk gS rks og foRrh; o’kZ] ftlea s vf/kfu;e ds izkjEHk gksus dh rkjh[k iM+rh gS] ds lekIr gksus rd oS/k le>h tk;xs h] tc rd jkT; ljdkj blds vU;Fkk dksbZ vkns”k u djsA ¼21½ fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds micU/kks a ds v/khu nh x;h dksbZ izfrHkwfr ;k vfrfjDr izfrHkwfr fujflr vf/kfu;e] fujflr v/;kns”k vkSj bl vf/kfu;e ds iz;kstu gsrq oS/k le>h tk;xs h % ijUrq ;g fd bl mi/kkjk ea s vUrfoZ’V dksbZ ckr dj fu/kkZjd izkf/kdkjh dks bl vf/kfu;e ds v/khu iathdr` fdlh C;kSgkjh ls izfrHkwfr ;k vfrfjDr izfrHkwfr ek¡xus ls ugha jksdsxhA ¼22½ izR;sd C;kSgkjh] tks fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds v/khu iathdr` gqvk gS vkSj bl vf/kfu;e ds micU/kks a ds v/khu iath;u ds fy, nk;h cuk jgrk gS vkSj iath;u bl vf/kfu;e ds izkjEHk gksus dh rkjh[k dks oS/k gS] mls bl vf/kfu;e ds v/khu ,d iathdr` C;kSgkjh le>k tk;sxkA ¼23½ izR;sds C;kSgkjh] tks fujflr vf/kfu;e ds v/khu ,d iathdr` C;kSgkjh Fkk vkSj bl vf/kfue; ds vUrxZr vkorZ dh lhekvks a ds en~nsutj iath;u ds fy, nk;h ugha gS vkSj mlus igy s gh fujflr v/;kns”k ds v/khu LoSfPNd iath;u gsrq vkosnu u dj fn;k gks vkSj@;k mldks Lohdr` u dj fn;k x;k gks] fdUrq og iath;u j[ks jgus dk bPNqd gS vkSj bl iz;kstu gsrq vkosnu djrk gS rks mls bl vf/kfu;e ds v/khu LoSfPNd iath;u Lohdr` fd;k tk ldrk gS vkSj og bl vf/kfu;e ds v/khu ,d iathdr` C;kSgkjh le>k tk;sxkA ¼24½ izR;sd C;kSgkjh] ftldks fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds v/khu ekU;rk izek.k&i= Lohdkj fd;k x;k gS vkSj og bl vf/kfu;e ds izkjEHk gksus dh rkjh[k dks oS/k gS] bl vf/kfu;e ds v/khu ,d ekU;rk izkIr C;kSgkjh le>k tk;xs kA ¼25½ fujflr vf/kfu;e ds ykxw gksus dh rkjh[k ij cps LVkWd] ftl ij mlds dz; ds Lrj ij dj yx pqdk gS] ds lEcU/k eas ,sls izfrcU/kks a vkSj “krksaZ] tSlh fd bl vf/kfu;e ds micU/kks a ds v/khu fofgr dh tk;as] ds v/khu buiqV VSDl dk ykHk vuqeU; gksxkA fujlu vkSj O;ko`fŸk 81- ¼1½ mRrjk[k.M ¼mRrj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 rFkk mRrjk[k.M ewY; of/kZr dj v/;kns”k] 2005 ,rn~}kjk fujflr fd;k tkrk gS % ijUrq ;g fd ,slk fujlu ml fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds iwoZ dk;kUZ o;u vFkok mlds v/khu igy s ls gh vftZr] izksn~Hkwr vkSj mixr fdlh vf/kdkj] gd] mŸkjnkf;Ro ;k nkf;Ro dks izHkkfor ugha djsxk vkSj mlds jgrs gq, ml fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds lqlaxr micU/kks a ds v/khu }kjk iznŸk vFkok mlds v/khu fdlh vf/kdkj dk iz;ksx djrs gq, dh xbZ dksbZ ckr ;k dksbZ dk;Zokgh] ftlea s dksbZ fu;qfDr] vf/klwpuk] uksfVl] vkns”k] fu;e] izi=] fofu;e] izek.k&i=] ykblsUl ;k ijfeV Hkh lfEefyr gS] v/;kns”k vFkok iwoZ vf/kfu;e ds fujflr gksrs gq, Hkh ml vof/k] ftlea s os izHkkoh Fk]s ds nkSjku oS/k jgsxh vkSj lnk oS/k le>h tk;sxhA ¼2½ fujlu %& ¼d½ fdlh ckr] tks fujlu izHkko”kkyh gksus ds le; izo`Ÿk ;k fo|eku ugha Fkh] dks iquthZfor ugha djsxk( ¼[k½ fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”s k dk iwoZ dk;kUZ o;u vFkok mlds v/khu dh xbZ vFkok gksus nh xbZ fdlh ckr dks izHkkfor ugha djsxk( ¼x½ fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”s k ds v/khu vftZr] izksn~Hkwr ;k mixr fdlh vf/kdkj] fo”ks’kkf/kdkj] mŸkjnkf;Ro dks izHkkfor ugha djsxk( ¼?k½ fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”s k ds v/khu fd;s x;s fdlh vijk/k ;k vfrdze.k ds lEcU/k ea s mixr ;k vf/kjksfir fdlh vFkZn.M leigj.k ;k n.M dks izHkkfor ugha djsxk( ¼M-½ fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”s k ds v/khu lafLFkr] tkjh j[kh xbZ ;k izo`Ÿk dksbZ vUos’k.k] tk¡p] dj fu/kkZj.k dk;oZ kgh] dksbZ vU; fof/kd dk;oZ kgh ;k mipkj dks izHkkfor ugha djsxk vkSj ,slk ,slk vFknZ .M] leigj.k ;k n.M] tks Åij dgk x;k gS vFkok fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”s k ds v/khu lafLFkr] tkjh j[kh xbZ ;k izo`Ÿk dksbZ dk;oZ kgh ;k mipkj] bl vf/kfu;e ds rRLFkkuh micU/kks a ds v/khu lafLFkr] tkjh j[kh xbZ ;k izo`Ÿk le>h tk;xs hA ¼3½ fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds micU/kks a ds v/khu cuk;s x;s lHkh fu;eks a vkSj@;k mu fu;eks a ds v/khu tkjh dh xbZ vkSj bl vf/kfu;e ds izkjEHk gksus dh rkjh[k dks izHkkoh vf/klwpuk,a] izHkkoh cuh jgsxh tc rd fd ,sls fu;e ;k vf/klpw uk,a] bl vf/kfu;e ;k mlds v/khu cuk;
Part document.segment-9
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 9
- document.segment-9 Verify source ↗
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 9
This provision defines key terms for the VAT Act and sets out schedule-based tax treatment for different goods, including exempt goods and goods taxed at specified rates.
s x;s fu;eksa vkSj tkjh dh xbZ vf/klpw ukvks a ds micU/kks a ds v/khu vfHkO;Dr “kCnks a ea s ;k mlea s fufgr vFk Z ds vuqlkj vf/kdkzUr u dj nh xbZ gksA ¼4½ fdlh fu;e] vf/klpw uk] fofu;e ;k izi= ea s fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k dh fdlh /kkjk dk dksbZ lUnHkZ bl vf/kfu;e dh rRLFkkuh lqlaxr /kkjk dk lUnHkZ le>k tk;xs k tc rd fd ,sls fu;e] vf/klpw uk] fofu;e ;k izi= ea s la”kks/ku u dj fn;s tk;aA ¼5½ bl vf/kfu;e ea s micfU/kr ifjlhek Hkfo’;y{kh :Ik ls ykxw gksxh vkSj bl vf/kfu;e d s izkjEHk ls iwoZ ?kfVr leLr ?kVukvks a vkSj mRiUUk gq, leLr fookn fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ea s micfU/kr ifjlhek vkSj mlea s vUrfoZ’V micU/kks a }kjk fu;af=r gksxa sA ¼6½ vf/kfu;e ds fujlu ds gksrs gq, Hkh & ¼d½ bl vf/kfu;e ds izkjEHk gksus ls iwoZ dh vof/k ds fy, dksbZ vfHk;kxs ;k dk;oZ kgh] tks fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds v/khu igy s gh “kq: dj nh xbZ Fkh] bl vf/kfu;e ds micU/kks a ds v/khu oS/k :Ik ls tkjh j[kh tk;xs h( ¼[k½ bl vf/kfu;e ds izkjEHk gksus ds iwoZ dh vof/k ds fy, fdlh O;fDRk }kjk fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds v/khu ns; dksbZ dj] Qhl] vFknZ .M] C;kt ;k vU; /kujkf”k bl vf/kfu;e ds micU/kks a ds v/khu fofgr jhfr ls Hkqxrku dh tk;xs h vkSj olwy dh tk;xs h] ekuks fd ;g vf/kfu;e ml vof/k ea s izo`Ÿk FkkA ¼7½ dj] C;kt] vFknZ .M] Qhl vkSj vU; /kujkf”k dh leLr cdk;k] tks bl vf/kfu;e ds izkjEHk gksus ij ns; Fkh] pkgs izkjEHk gksus ls igy s fu/kkZfjr ;k vkjksfir fd;k x;k Fkk vFkok izkjEHk gksus ds ckn fu/kkZfjr ;k vkjksfir fd;k x;k gks] olwy dh tk ldrh gS ekuks fd ,slk dj] C;kt] vFkZn.M] Qhl vkSj vU; /kujkf”k] bl vf/kfu;e ds micU/kks a ds v/khu fu/kkZfjr ;k vkjksfir dh xbZ gks vkSj bl vf/kfu;e ea s micfU/kr olwyh ds lHkh rjhd]s ftlea s C;kt] vFknZ .M dk vkjksi.k ;k vfHk;kts u Hkh lfEefyr gS] bl izdkj dh cdk;k ij ykxw gksaxs ekuks fd ,slh /kujkf”k;k¡] bl vf/kfu;e ds v/khu fu/kkZfjr] vkjksfir vkSj ek¡xh xbZ FkhA ¼8½ mi/kkjk ¼1½ ea s nh xbZ fdlh ckr ds gksrs gq, Hkh fujflr vf/kfu;e ;k tSlh Hkh fLFkfr gks] fujflr v/;kns”k ds v/khu fdlh izkf/kdkjh dks izLrqr vkSj bl vf/kfu;e ds izkjEHk gksus ij yfEcr dksbZ izkFkZuk&i=] vihy] iqujh{k.k vkSj vU; dk;oZ kgh] ,sls izkjEHk ds ckn ml vf/kdkjh ;k izkf/kdkjh dks vUrfjr vkSj muds }kjk fuLrkfjr dh tk;xs h] tks bl vf/kfu;e ds v/khu ,sls izkFkZuk&i=] vihy] iqujh{k.k ;k vU; dk;Zokgh dks xzg.k djus dh vf/kdkfjrk j[krs gksxa s] ekuks fd ;g vf/kfu;e ml le; izo`Ÿk Fkk] tc fd ,slk izkFkZuk&i=] vihy] iqujh{k.k ;k vU; dk;Zokgh dh xbZ FkhA vuqlwph & ,d ¼mRrjk[k.M ewY; of/kZr dj vf/kfu;e] 2005 dh /kkjk 4 dh mi/kkjk ¼2½ dk [k.M ¼d½ nsf[k,½ bl vuqlwph ea s fofufnZ’V eky ds fodz; vFkok dz; ij bl vf/kfu;e ds vUrxZr dksbZ dj ns; ugha gksxkA dze la[;k eky dk o.kZu 1 2 1 euq’; ;k Ik”kq }kjk pkfyr d`f’k midj.k vkSj Ik”kqvksa }kjk pkfyr xkM+h 2 fodykax O;fDr;ks a }kjk iz;ksx fd;s tkus okys midj.k ,oa lgk;d lkeku 3 lHkh izdkj ds trw s o pIiy] ftudk fodz; ewY; :0 300@& ls Hkh de gS 4 eRL; vkgkj] dqDdqV vkgkj] Ik”kq vkgkj vkSj Ik”kq pkjk] ftlea s gjk pkjk] pwuh] Hkwlh] fNydk] pksdj] toh] Xokj] rsy jfgr jkbl ikWfy”k] rsy jfgr jkbl czku] rsy jfgr jkbl gLd vkSj rsy jfgr iSMh gLd ;k /kku dk ckgjh fNydk rFkk eRL;] dqDdqV ,oa i”kq vkgkj vuqiwfrZ] lkafnzr pkjk rFkk ,fMfVo ¼;ksT;d½] OghV czku rFkk rsy jfgr dsd lfEefyr gS yfsdu blea s [kyh] jkbl ikWfy”k] jkbl czku] jkbl gLd lfEefyr ugha gSA 5 Ckk¡l] ck¡l dh pVkbZ vkSj ck¡l ls cukbZ x;h Vksdjh 6 cgqewY; /kkrq ls cuh pwfM+;ks a dks NksM+dj vU; lHkh izdkj dh pwfM+;k¡ vkSj dqedqe] fcUnh] vkyrk vkSj flUnwj 7 e/kqeD[kh dk d`f=e ?kj vkSj “kgn 8 Ikku ds iRrs 9 Ckk;ksekl fcfdzVl 10 iqLrdasa] if=dk,a ,oa tuZy] ftlea s uD”ks] pkVZ rFkk Xyksc Hkh lfEefyr gS 11 lHkh izdkj dh McyjksVh] ihtk McyjksVh dks NksMdj vkSj cUn ,oa jLd 12 >kMw dh lhad] ljdaMk dk cuk ewMk] Qy cgkjh >kMw 13 Pkkd cRrh 14 Pkj[kk] vEcj pj[kk] gFkdj?kk 15 fpoM+k] yb;k ¼eqjeqjk½] ykok ¼[khy½] iksgk] lRrq vkSj lw[ks Hkqus o rys gq, pus 16 izekf.kr tSfod vukt o nkysa 17 eksVs vukt] ftlea s /kku] pkoy ,oa xsgw¡ lfEefyr ugha gS yfsdu dqV~Vw] jkenkuk] fla?kkM+k ¼pkgs rktk] lq[kk ;k mcyk gqvk½] dqV~Vw vkVk vkSj fla?kkM+k vkVk lfEefyr gS 18 dUMkse ,oa xHkZfujks/kd 19 yPNh ea s lwrh ,oa js”keh ;kuZ 20 fMªi flapkbZ iz.kkyh ;a= rFkk fLiadz yj flapkbZ iz.kkyh ;a= vkSj muds iqtsZ 21 dqEgkj }kjk fufeZr feV~Vh ds crZu vkSj vU; lHkh lkeku 22 fo|qr ÅtkZ 23 eNyh idM+us d s tky rFkk mldk diM+k vkSj eNyh ds cht] >haxs d s cht 24 Rkkts Qy vkSj lfCt;k¡] ftlea s yglqu ,oa vnjd] Qyksa dk rktk jl vkSj Qyksa ds “ksd] tSls eSaxks “ksd lfEefyr gS 25 Rkktk nw/k] ikLpjkbZTM nw/k] cVj feYd] LkizsVk nw/k] ngh vkSj yLlh 26 Rkkts ikS/ks] ikS/k ,oa rkts Qwy 27 lkoZtfud forj.k iz.kkyh ¼ih0Mh0,l0½ ds ek/;e ls fodz; fd;k x;k vukt vkSj vU; lkeku] ftlea s feV~Vh dk rsy lfEefyr ugha gS 28 xqM+] ftlea s xqM “kDdj] tSxjh ikmMj] xqM ykSVk] xqM jLdV vkSj ikehjk xqM vkSj [kkn~; fdLe dh xqM+ jko 29 gFkdj?ks ij fufeZr lHkh izdkj ds diM+ s pkgs lkns] Nis gq,] jaxs gq, ;k dBs gq, gks]a ftlds vUrxZr gFkdj?ks ls cuh /kksrh] lkM+h] csM&lhV] csM&dolZ] pn~njs]a estiks”k] rfd;s ds fxykQ] :eky] LdkQZ] usifdUl] >kM+u] “kky] yksbZ] fygkQ] >ksyk] latkQ vkSj >kyjnkj rkSfy;s] vks<+uh vkSj MqXxk rFkk gFkdj?ks ij fufeZr Åuh dEcy vkSj uens lfEefyr gS vkSj xk¡/kh Vksih 30 cwVh] Nky] lw[ks ikS/ks] lw[kh tM+as] ftUgas lkekU;r% tM+h&cwVh ds uke ls tkuk tkrk gS vkSj lw[ks Qy vkSj lqxfU/kr ikS/ks o ?kkl] ftlea s vkxsfZud lkYosVa vkW;y dh gClZ Hkh lfEefyr gS 31 ¼1½ ekuo jDr] jDr IykTek] jDr yky lsy vkSj IySVsySV~l ¼2½ jDr CkSad ea s jDr laxzg] jDr fudkyus dh izfdz;k vkSj jDr izlaLdj.k] ftlea s jDr ?kVd fuekZ.k lfEefyr gS] ds fy, iz;ksx fd;s tkus okys miLdj vkSj miHkksT; lkeku 32 lqxfU/kr cfÙk;k¡] ftudks lkekU;r% vxjcRrh] /kwi cRrh ;k /kwi dRrh ds uke ls tkuk tkrk gS vkSj gou lkexzh] ftlea s lecsuz h o yksOgku Hkh lfEefyr gS 33 nsLkh gLr fufeZr ok| ;U= 34 feV~Vh ds rsy dk yES i@ykyVsu] iSVªkseSDl] dk¡p dh fpeuh 35 [kknh ds oL=@lkeku vkSj bl izdkj dh vU; fufeZr oLrq,a] tks ljdkj }kjk foKkfir dh tk;as 36 fl[kks a }kjk iz;ksx dh tkus okyh d`ik.k rFkk xksj[kks a dh [k[q kjh 37 iRry ,oa nksus] nkcs ;k fLVp fd;s x, 38 Ekkl] eNyh] >haxk vkSj vU; tyh; mRikn] tks D;ksMZ ;k fge”khfrr ;k izlaLd`r ;k fMCckcUn u gks vkSj v.Ms] iksYVªh vkSj Ik”kq/ku 39 jk’Vªh; /ot 40 fuokM+] cku ,oa cku jLlh 41 jktdh; dks’kkxkj }kjk fodzhr uku&T;wMhf”k;y LVkEi isij] ljdkj }kjk fodzhr iksLVy lkexzh] tSls fyQkQs] iksLVdkMZ bR;kfn( Hkkjrh; fjtoZ cSad dks csps tkus okys :Ik;s vkSj [kyq s vFkok cqd QkeZ ea s pSd 42 tSfod [kkn] tSo [kkn vkSj tSo lw{e cyc)Zd rFkk ouLifr mit izo/kZd rFkk fu;a=d] “kkduk”kh] d`arduk”kh] dhVuk”kh] vir`.kuk”kh rFkk uk”kdtho ekj 43 ikiM+] dpjh] floS;ka] eaxksM+h] cM+h vkSj lks;kcuh cM+h ¼ftlea s ok;jq ks/kh iSdsV ea s fodzhr lks;kchu cfM+;k¡ “kkfey ugha gS½ 44 fuEufyf[kr jklk;fud moZjdks a dk iksVk”k ,oa QkWLQsfVd dEiksusUV & ¼1½ Mh0,0ih0 ¼18%46%0½] ¼2½ ,e0vks0ih0] ¼3½ ,l0,l0ih0] ¼4½ ,u0ih0ds0 ¼12%32%6 @20%20%6@15%5%15@23%23%0@14%35%4@20%20%10@15%15%75@10%10%10@12%6%0@16%9%0½ 45 /kkfeZd laLFkkvks a }kjk fcdzh fd;k x;k izlkn 46 jk[kh 47 dPph Åu 48 /kkfeZd rLohjs]a tks dy.S Mj ;k izpkj lkexzh dh rjg iz;qDr u gks a vkSj feV~Vh dh cuh ewfrZ;k¡ 49 iquuZohdj.kh; ÅtkZ midj.k vkSj muds iqtsZ 50 Ikfo= /kkxk] ftls lkekU;r% ;Kksiohr dgrs gSa vkSj :nzk{k] :nzk{k dh ekyk ,oa rqylh daBh ekyk 51 Uked ¼czkafMM vFkok vU;Fkk½ 52 lHkh izdkj ds cht] fryguh dks NksM+dj 53 Okh;Z] ftlea s Ik”kq dk fge”khfrr oh; Z lfEefyr gS 54 js”ke ds dhM+]s tks ddwu iztfur djrs gks a ,oa dPph js”ke 55 LyVs ] ¼ftlea s y[s kuiV lfEefyr ugha gS½] LyVs isfUly vkSj r[rh 56 Pkhuh] ftl ij vfrfjDr mRikn&”kqYd ¼fo”ks’k egRo dk eky½ vf/kfu;e] 1957 ds v/khu vfrfjDr mRikn&”kqYd mn~xzg.kh; gks 57 diM+k] ftl ij vfrfjDr mRikn&”kqYd ¼fo”ks’k egRo dk eky½ vf/kfu;e] 1957 ds v/khu vfrfjDr mRikn&”kqYd mn~xzg.kh; gks ysfdu blea s fcNkou dh pknj] rfd;s ds fxykQ vkSj bl izdkj dh vU; fufeZr oLrq,s a vkSj vk;kfrr diM+k lfEefyr ugha gS 58 rEckd]w ftl ij vfrfjDRk mRikn&”kqYd ¼fo”ks’k egRo dk eky½ vf/kfu;e] 1957 ds v/khu vfrfjDr mRikn&”kqYd mn~xzg.kh; gks vkSj bleas chM+h] flxjsV ,oa flxkj lfEefyr gS yfsdu xqVdk vkSj vk;kfrr rEckd w lfEefyr ugha gS 59 vizlaLd`r gjh pk; dh ifÙk;k¡ 60 Ikkuh] tks ¼1½ ,;jVsM] feujy] fMfLVYM] esfMfluy] vk;ksfud] cSVjh] fMfeujykbTM ikuh vkSj ¼2½ lhy cUn ik= ea s csps tkus okys ikuh] ls fHkUu gks vuqlwph & nk s ¼d½ ¼mRrjk[k.M ewY; of/kZr dj vf/kfu;e] 2005 dh /kkjk 4 dh mi/kkjk ¼2½ dk [k.M ¼[k½ nsf[k,½ bl vuqlwph ea s fofufnZ’V eky ij fodz; ds izR;sd fcUnq ij ,d izfr”kr dh nj ls dj ns; gksxkA dze la[;k eky dk o.kZu 1 2 1 Lkksuk] pk¡nh] IysfVue ,oa vU; eYw ;oku /kkrq,¡ 2 Lkksus] pk¡nh] IysfVue ,oa vU; cgqewY; /kkrqvks a ls cuh oLrq,a] ftlea s lksus] pk¡nh] IysfVue ,oa vU; cgqewY; /kkrqvks a ls cus vkHkw’k.k lfEefyr gSa 3 cgqewY; vkSj de ewY; okys jRuA vuqlwph & nks ¼[k½ ¼mRrjk[k.M ewY; of/kZr dj vf/kfu;e] 2005 dh /kkjk 4 dh mi/kkjk ¼2½ d s [k.M ¼[k½ dk mi[k.M ¼,d½ nsf[k,½ bl vuqlwph ea s fofufnZ’V eky ij fodz; ds izR;sd fcUnq ij pkj izfr”kr dh nj ls dj ns; gksxkA dze la[;k eky dk o.kZu 1 2 1 vEy ¼,flM½ 2 d`f’k ;a=] tks euq’; vFkok Ik”kq ;k VªSDVj }kjk pkfyr u gksa 3 lHkh izdkj ds lapkj midj.k tSls izkbosV czkap ,Dlpsta ¼ih0ch0,Dl½ vkSj bySDVªkWfud izkbosV vkVksesfVd czkap ,Dlpsat ¼bZ0ih0,0ch0,Dl½ rkjyfs[k=] ok;jylS ;a= vkSj muds iqtsZ 4 lHkh vHkwr oLrq,a tlS s dkWihjkbV] isVsUV ,oa jsIykbZlsUl bR;kfn 5 lHkh /kkrqvks a dh dkfLVax 6 lHkh izlaLd`r o ifj”kksf/kr lfCt;k¡] “kkdkgkjh e”k:e rFkk Qy] ftleas Qyksa ds tSe] tSyh] LDoS”k] isLV] Qyksa d s is;] Qyksa dk jl vkSj vpkj pkgs cUn fMCCkks a ea s gks vFkok vU;Fkk Hkh lfEefyr gS 7 yPNh ea s lwrh ,oa js”keh /kkxs ds vfrfjDr lHkh izdkj ds /kkxs] ftlea s ikWfyLVj QkbZcj ;kuZ rFkk LVSiy QkbZcj ;kuZ lfEefyr gSa vkSj flykbZ /kkxk 8 ,Y;wehfu;e] yksgk o bLikr] IykfLVd rFkk cgqewY; /kkrqvks a dks NksM+dj vU; lkexzh ls cus lHkh izdkj ds crZu ¼ftlea s izs”kj dqdj@iSu Hkh lfEefyr gS½] ckfYV;k¡ ,oa dUVSulZ vkSj buSfey d s crZu 9 iSfdax dk lkeku] ftlea s & ¼d½ dkxt] isij cksMZ] dksjksxsfVM “khV~l] IykfLVd ls cus cDls] fMCcs] dkVZu] tSjh dSu] FkyS ]s ¼[k½ iquZ&pfdzr dkxt ls cus eksfYMM Vªs] ¼x½ twV ,oa lu ls cuk;s x;s VkV o cksjs] ¼?k½ ysfeusfVM twV ds cksjs Hkh lfEefyr gS 10 ,Y;wfefu;e] blds feJ.k rFkk mRiknu ¼diZ.k dks NksM+dj½ 11 ,Y;wfefu;e dUMDVj] tks LVhy ls jh&bUQksLMZ ¼,0lh0,l0vkj0½ gks 12 vkduZ ksV dk ikmMj vkSj lqikjh 13 vkVk] eSnk] lwth] cslu] nfy;k 14 xUus dh [kksbZ 15 csfld dzksfe;e lYQsV] lksfM;e ckbZ&dzksesV 16 fc;fjax 17 fcNkou dh pknj] rfd;s d s fxykQ vkSj bl izdkj dh vU; fufeZr oLrq,a 18 lHkh rjg dh vkSj lHkh o.kZu dh cSfYVax 19 lkbZfdy] frifg;k lkbZfdy] lkbZfdy fjD”kk vkSj muds iqts]Z Vk;j] V~;wc 20 fcVqfeu ¼dksyrkj½ 21 Ckksu ehy 22 eksecRrh 23 jsMa h dk rsy ¼dkLVj&vkW;y½ 24 dkfLVd lksMk] dkfLVd iksVs”k] lksMk ,s”k 25 lSUVªh¶;wxy ,oa eksuksCykWd lceflZcy iEi vkSj muds iqts Z 26 ydM+h dk dks;yk 27 jklk;fud [kkn] lw{e cyc)Zd rFkk ouLifr mit izo/kZd rFkk fu;a=d] “kkduk”kh] d`arduk”kh] dhVuk”kh] vir`.kuk”kh rFkk uk”kdtho ekj 28 Ek`frdk ¼Dy½s ftlea]s vfXulg e`frdk] eghu phuh feV~Vh rFkk xksyk e`frdk Hkh lfEefyr gS 29 ukfj;y QkbZcj 30 [kksy ea s ukfj;y rFkk ukfj;y dh vyx dh xbZ fxjh vkSj gjk ukfj;y 31 dkWQh dh Qyh ,oa cht] dksdks Qyh] pk; dh gjh iRrh ,oa fpdusjh 32 Dok;j ,oa Dok;j mRikn] ftlea s Dok;j ds xn~ns lfEefyr ugha gS 33 da?ks 34 dEI;Vw j LVs”kujh 35 Hkkstu idk;k gqvk 36 dkWVst pht vkSj iuhj 37 :bZ ,oa :bZ Nhtu 38 dzwflcYl 39 dkxt rFkk IykfLVd ds cus I;ky]s Xykl vkSj IysVsa 40 dsUnzh; fodz;dj vf/kfu;e] 1956 dh /kkjk 14 ea s eksVs vukt dks NksM+dj ;FkkfofufnZ’V ?kksf’kr eky 41 MªXl] vkS’kf/k;k¡ vkSj QkekZL;wfVdYl fufeZfr ¼,yksiSfFkd] vk;qoSZfnd] gksE;ksiSfFkd rFkk ;wukuh½ ftlea s Vhds dh nok] flfjat o iV~fV;k¡] vkS’kf/kd eYge] tks Mªx yk;lals ds v/khu mRikfnr gks a vkSj vkbZ0ih0 Js.kh dk gYdk fyfDoM iSjkQhu 42 jaxus d s nzO; ¼Mkbt½] ,flM Mkbt] csfld Mkbt 43 [kkn~; rsy 44 d<+kbZ o tjh dk lkeku vFkkZr~& ¼d½ bfe ¼[k½ t+jh ¼x½ dLc ¼?k½ lkbek ¼³½ Mcdk ¼p½ pqedh ¼N½ xksVk ¼t½ flrkjk ¼>½ uDlh ¼´½ dksjk ¼V½ dk¡p ds nkus ¼B½ Xyty ¼M½ d<+kbZ dh e”khu ¼<½ d<+kbZ dh lqb;k¡ 45 vH;kl iqfLrdk] xzkQ iqfLrdk vkSj iz;ksx”kkyk uksV cqd 46 cPPkks a dks nw/k fiykus dh cksry vkSj pwpqd 47 ykSg ,oa vykSg /kkrq,a vkSj fefJr /kkrq,a rFkk v/kkrq tSls ,Y;wfefu;e] rk¡ck] ftad vkSj muds cfgos/Z ku 48 LkHkh izdkj ds js”ks ,oa js”ks dh Nhtu 49 tykSuh ydM+h 50 Xydw kst&Mh 51 gS.M iEi] iqts Z vkSj fQfVax 52 ghax ¼,slQksfMVk½ 53 gkst ikbi vkSj muds fQfVax 54 gkstjh xqM~l 55 vukt ds gLr vkSj czku 56 gLd] ftlea s ew¡xQyh dk gLr lfEefyr gS 57 cQZ 58 Ukdyh vkHkw’k.k 59 vkS|ksfxd dsfcy ¼mPp oksYVst dsfcy] ,Dl0,y0ih0bZ0 dsfcy] tSfy&QhYM dsfcy] izdkf”kd QkbZcj dsfcy½ 60 fo|qrjks/kd 61 lwpuk izkS|ksfxdh mRikn] tSlk fd uhps of.kZr gS %& ¼,d½ oMZ izkslsflax e”khUl] bYDS VªkWfud VkbijkbVlZ ¼nks½ lw{eQksUl] eYVhehfM;k LihdlZ] gSM QksUl vkfn ¼rhu½ VsyhQksu mÙkj.k e”khUl ¼pkj½ izhis;MZ vufjdkWMSZM ehfM;k Qksj lkm.M fjdkWfMZax ¼ik¡p½ izhis;MZ fjdkWMsMZ ehfM;k Qksj lkm.M fjdkWfMZax ¼N%½ vkbZ Vh lkW¶Vos;j ;k dksbZ ehfM;k ¼lkr½ lpa kj.k midj.k] jsfM;ks ;k Vh0oh0 czksMdkfLVax ds midj.k dks NksM+dj ¼vkB½ jsfM;ks dE;wfuds”ku fjlholZ] jsfM;ks istlZ ¼ukS½ ,sfj;Yl] ,UVhukt vkSj iqtsZ ¼nl½ ,y0lh0Mh0 iSUkYl] ,y0bZ0Mh0 iSuYl vkSj iqtsZ ¼X;kjg½ fo|qr la/kkfj=] LFkkbZ ifjorhZ vkSj iqtsZ ¼ckjg½ byDS VªWkfud dSYdqyVs lZ ¼rsjg½ fo|qr izfrjks/kd ¼pkSng½ fizaVsM lfdZV~l ¼iUnzg½ Lohpst] lEcU/kd] jSyst ¼ik¡p ,Eih;j½ rd ¼lksyg½ fiDpj V~;wCl ls fHkUUk MkVk@xzkfQd leiznf”kZr V~;wCl vkSj iqtsZ ¼l=g½ Mk;kMs ~l] VªkaftLVlZ vkSj blh izdkj ds lseh&daMDVj ;qfDr ¼vBkjg½ byDS VªkWfud bUVhxzsfVM lfdZV~l vkSj ekbdzks ,lsEcyht ¼mUuhl½ ladsr tfu= vkSj iqtsZ ¼chl½ izdkf”kd QkbZcj dsfcYl ¼bDdhl½ izdkf”kd QkbZcj vkSj izdkf”kd QkbZcj c.MYl] dsfcYl ¼ckbl½ nzo fdzLVy ;fqDr] likV iziV~Vh laiznf”kZr ;qfDRk vkSj iqtsZ ¼rsbl½ vfHkdfy= flLVEl vkSj ifj/kh;rU=] byDS VªkWfud Mk;jht ¼pkSchl½ dSFkksM js vkWflyksLdksIl] LiSDVªe ,usykbtlZ] flxuy ,usykbtlZ ¼iPphl½ ,p0,l0,u0 84%69] 84%70 ,oa 84%71 ds iqts Z ,oa lgk;d lkeku ¼NCchl½ Mh0lh0 ekbdzkseksVlZ] LVSij eksVlZ 37%5 okV~l ds ¼lrkbZl½ ,p0,l0,u0 85%01 ds iqtsZ ¼vBkbZl½ vfHkfPNUu ÅtkZ vkiwfrZ ¼mUrhl½ LFkkbZ pqEcd vkSj oLrq,a ¼rhl½ ykbZu VsyhQksuh ;k ykbZu VsfyxzkQh ds fy, fo|qr midj.k ¼bdrhl½ lsy&Qksu ¼cÙkhl½ Mh0oh0Mh0 vkSj lh0Mh0 62 dRFkk 63 [kk.Mlkjh 64 [kks;k@[kksvk 65 cqukbZ dh Åu 66 fyXukbV 67 pwuk] pwuk iRFkj] fDyadj vkSj MksyksekbV vkSj iqrkbZ dk vU; lkeku] tks bl vuqlwph ;k fdlh vU; vuqlwph ea s vU;= mfYyf[kr ugha gS 68 ykbuj vYdkbZy csUthu] ,y0,0ch0 lYQksfud ,flM] vYQk vkSfyQhu lYQksusV ds uke ls tkuk tkrk gS vkSj fyfDoM izksMDV vkWQ v/ksUZ k osLV 69 fyfDoM izksMDV vkWQ lsyqykst] ftldks lkekU;r% ,y0ih0lh0 ds uke ls tkuk tkrk gS vkSj fyfDoM izksMDV vkWQ v/ksuZ osLV 70 [kyq s fcLdqV 71 eDdk dk LVkpZ] eDdk dk XyfqVu vkSj eDdk dk vadqj o rsy 72 fpfdRlk lECkU/kh miLdj@;qfDr;k¡ vkSj bEIykaV 73 fefJr ih0oh0lh0 LVsCykbZtj 74 eNqokjks a }kjk eNyh idM+us dds fy, iz;ksx dh tkus okyh v;kfU=d ukosa 75 uV] cksYV] ispa ] dhysa vkSj QkLVuj 76 [kyh 77 frygu 78 v;Ld /kkrq,a ,oa [kfut] ftlea s xkS.k [kfut lfEefyr ugha gS 79 dkxt] ftlea s v[kckjh dkxt lfEefyr gS vkSj isijcksMZ 80 iSjkQhu oSDl 81 lHkh izdkj ds ikbZi] ftuea s th0vkbZ0 ikbZi] lh0vkbZ0 ikbZi] MDVkbZy ikbZi vkSj ih0oh0lh0 ikbZi lfEefyr gS vkSj mudh fQfVax 82 fiTtk McyjksVh 83 IykfLVd df.kdk ¼xzsU;wy½] IykfLVd pw.kZ vkSj ekLVj cSpst 84 ikSfjt 85 eqfnzr lkexzh] ftlea s Mk;jh] dSy.s Mj vkfn lfEefyr gS 86 eqnz.k L;kgh] ftlea s Vksuj vkSj dkVZfjt lfEefyr ugha gS 87 izlaLd`r ekWl] dqDdqV] eNyh] >haxk vkSj tyh; mRikn 88 ckal] ydM+h ,oa dkxt dk yxq nh 89 jsy ds oSxu] batu] fMCcs vkSj muds iqtsZ 90 fly s flyk, oL= 91 rkilg ,dk”ke 92 Pkkoy] xsgw¡] nkysa rFkk /kku 93 Pkkoy dh pksdj] pkoy dh Hkwlh vkSj pkoy dh ikWfy”k] ftlea s pkoy dh rsy jfgr pksdj] pkoy dh rsy jfgr Hkwlh vkSj pkoy dh rsy jfgr ikWfy”k lfEefyr ugha gS 94 Uknh dk ckyw vkSj jksM+h ¼fxzV½] ftlea s ¼d½ cksYMlZ vkSj LVksu dzs”kj }kjk fofufeZr fxzM vkSj ckyw lfEefyr ugha gS 95 Ykhlk 96 jcM+] dPpk jcM+] jcM+ d s ikS/ks dk nw/k ¼yVS sDl½ rFkk lw[kk ilyhnkj 97 lokbZ ?kkl rFkk jLlh 98 Ekkfpl 99 flykbZ e”khu] blds iwts Z rFkk lgk;d lkeku 100 Ikkuh ds tgkt ,oa vU; ty;ku 101 js”keh diM+k] ftlea s gS.Myew js”ke lfEefyr ugha gS] tc rd vfrfjDr ,Dlkbt M~;wVh ls vkPNkfnr u gks 102 EkafFkr nw/k dk pw.kZ vkSj ;w0,p0Vh0 nw/k 103 foyk;d rsy] ftlea s dkcZfud foyk;d rsy lfEefyr ugha gS 104 Pk”ea s rFkk mlds iwtsZ vkSj la?kVd vkSj laLi”kZ yUs l o yUs l fueZfy= 105 lHkh izdkj ds vkSj lHkh :Ikks a ea s elkys] ftleas thjk] lkSaQ] gYnh vkSj lw[kh fepZ vkSj lw[ks eos s lfEefyr gS 106 [kys dwn dk lkeku] ftlea s oL= vkSj twrs lfEefyr ugha gS 107 ?kksf’kr eky ds v/khu u vkus okys LVsuylS LVhy “khV~l 108 LVkpZ 109 feBkbZ] jscM+h] xtd ,oa “kDdj ds mRikn] tSls dfqy;k] crk”ks] f[kYkkSus] bykbph nkuk vkfn vkSj uedhu] tks iSd u fd;s x;s gksa 110 beyh vkSj mldk pw.kZ 111 pk; 112 rkM+h] uhjk vkSj vdZ 113 vkStkj 114 f[kykSus] ftlea s byDS VªkWfud f[kykSus lfEefyru ugha gSa 115 VSªDVj] Fks”z ku] gkosLZ Vj] ikWoj fVylZ] Vªkyh vkSj muds la?kVd vkSj iwtsZ 116 VªkUlfe”ku VkolZ 117 Nkrk] ftlds vUrxZr m|ku Nkrk ugha gS 118 bLrseky fd;s x;s eksVj okgu 119 ouLifr ¼gkbMªksd`r ouLifr rsy½ 120 ouLifr rsy] ftlds vUrxZr fxaxyh vkSj czku vkW;y lfEefyr gS 121 Xkhyk] [ktwj vkSj ukfj;y 122 ydM+h ds dszV 123 Åuh yksbZ] iV~Vw] xCCkk] “kky vkSj dEcy 124 Yks[ku L;kgh 125 Yks[ku midj.k] T;kferh; fMCcs] jax ds fMCcs] jax dh isfUly] isfUly dh rh{.kd vkSj oSKkfud] xf.krh;] los]Z ;kaf=d js[kkfp= vkSj tSo midj.k vkSj ;a= 126 fti QkLVuj] fti jksy vkSj mlds la?kVd Hkkx vuqlwph & nks ¼x½ ¼mRrjk[k.M ewY; of/kZr dj vf/kfu;e] 2005 dh /kkjk 4 dh mi/kkjk ¼2½ d s [k.M ¼[k½ dk mi[k.M ¼,d½ nsf[k,½ bl vuqlwph ea s fofufnZ’V eky ij fodz; ds izR;sd fcUnq ij LrEHk&3 ea s izR;sd ds lkeus fofufnZ’V nj ls dj ns; gksxkA dze la[;k eky dk o.kZu dj dh nj izfr”kr 1 2 3 1- ykWVjh fVfdV 32-5% 2- “khjk 20% vuqlwph & rhu ¼mRrjk[k.M ewY; of/kZr dj vf/kfu;e] 2005 dh /kkjk 4 dh mi/kkjk ¼2½ d s [k.M ¼[k½ dk mi[k.M ¼nks½ nsf[k,½ bl vuqlwph ea s fofufnZ’V izoxZ ds eky ij vuqlwph ds LrEHk&3 ea s fofufnZ’V fodz; ds fcUnq ij mlds LrEHk&4 ds lkeus fofufnZ’V nj ij dj ns; gksxkA ^^fu0^^ ls mRrjk[k.M ea s fofuekZrk }kjk fodz; vfHkizsr gS( ^^vk0^^ ls mRrjk[k.M ea s vk;krdrkZ }kjk fodz; vfHkizsr gSA dze la[;k eky dk o.kZu dj dk fcUnq dj dh nj izfr”kr 1 2 3 4 1 ¼d½ lHkh izdkj dh fLizV vkSj fLizVe; “kjkc] ftlea s fu0 ;k vk0 32-5% feFkkby vYdksgy vkSj la;qDr izkUr eksVj fLizV] Mhty] vkW;y vkSj vYdksgy fodz; djk/kku vf/kfu;e] 1939 ds v/khu ;Fkk ifjHkkf’kr vYdksgy lfEefyr gS] fdUrq ns”kh “kjkc lfEefyr ugha gS( ¼[k½ ns”kh “kjkc djeqDr 2 eksVj fLizV] tks l;a qDr izkUr eksVj fLizV] Mhty vkW;y vkSj fu0 ;k vk0 25% vYdksgy fodz; djk/kku vf/kfu;e] 1939 ds v/khu ;Fkk ifjHkkf’kr gSA 3 Mhty vkW;y] tks la;qDr izkUr eksVj fLizV] Mhty vkW;y fu0 ;k vk0 21% vkSj vYdksgy fodz; djk/kku vf/kfu;e] 1939 ds v/khu ;Fkk ifjHkkf’kr gSA 4 ,fo,”ku VjckbZu ¶;wy fu0 ;k vk0 20% 5 Ikzkdf`rd xSl fu0 ;k vk0 20% 6 feV~Vh dk rsy fu0 ;k vk0 12.5 % 7 iSVªksy fefJr ck;ks ¶;wy ;k Mhty fefJr ck;k s ¶;wy] fu0 ;k vk0 12.5% ftlea s ck;k s ¶;wy dh ek=k 5% ls de u gks vuqlwph & pkj ¼mRrjk[k.M ewY; of/kZr dj vf/kfu;e] 2005 dh /kkjk 4 dh mi/kkjk ¼2½ d s [k.M ¼x½ dks nsf[k,½ bl vuqlwph ds LrEHk&2 ea s fofufnZ’V C;kSgkfj;ks@a O;fDr;ks a dks ;k ds }kjk fdlh eky dk fodz; LrEHk&4 ea s fofufnZ’V “krksZ]a ;fn dksbZ gks] ds v/khu jgrs gq,] iwjs ;k vkaf”kd dj] tSlk fd LrEHk&3 eaas fofufnZ’V fd;k x;k gS] ls eqDr jgsxkA dze C;kSgkfj;ks@a O;fDr;ks a dk fooj.k dj eqDr “krZs]a ;fn dksbZ gks la[;k dj eqfDRk dk dj eqfDr dh izdkj lhek 1 2 3¼d½ 3¼[k½ 4 1 dSUVhu LVkslZ foHkkx@fefyVªh dSUVhu dks dks fcdzh ;k djeqDr “krZ ;g gS fd uhps fn;s x;s vuqlwph eaas fofufnZ’V eky ls muds }kjk dz; dekafMax vkWfQlj ls fHkUUk eky dh fcdzh ;k muds }kjk dz; vkSj fcdzh vfuEu in ds fdlh vkSj fcdzh& vf/kdkjh }kjk ;g vuqlwph izekf.kr fd;k tk; fd ¼1½ vk;/q k] ftlds vUrxZr jkbQy] fjokYoj] eky Hkkjrh; l”kL= fiLrkSy vkSj muds Hkkx vkSj lgk;d cy@ vU; j{kk lkeku vkSj mlds fy, xksyk ck:n Hkh gS vf/k’Bku ds lnL;ks@a fdUrq blds vUrxZr [k[q kjh] Hkkyk] Nqjk HkwriwoZ lSfudks a dks csps vkSj ryokj vkSj ckjg cksj dh “kkV xu tkus d s fy, gS ds fy, xksyk ck:n ugha gSA ¼2½ fctyh ds lHkh lkeku ;a=] midj.k] lkf/k= vkSj ,slh lHkh oLrq,a] ftudk iz;ksx fo|qr “kfDr ds fcuk ugha gks ldrk] ftlds vUrxZr fctyh ds e`fÙkdk ik= vkSj ikslhZyus ] fo|qr “kfDr ds tuu] forj.k vkSj ikjs’k.k ds fy, visf{kr fctyh dh lTtk] la;a= vkSj muds lgk;d lkeku] fo|qr pkfyr eksVj vkSj mlds iwtksaZ vkSj leLr vU; lgk;d lkeku vkSj la?kVd Hkkx gSa] pkgs mls iw.kZr% ;k iwtksaZ ea s cspk tkrk gks fdUrq] ftlds vUrxZr ia[kk] fctyh ds cYc] izfrnhIr V~;wc ¼ftlds vUrxZr buds LVkVZj pksd] fQDlpj] fQfVaXl vkSj lgk;d lkeku Hkh gS½ VkpZ] VkpZ ds cYc] VkpZ lsy] MªkbZ lsy] oSVjht] bL=h] VksLVj] dsryh] feDlh de xzkbUMj vkSj vksou ugha gSA ¼3½ Hkkax] xkatk] vQhe vkSj pjlA ¼4½ okbukD;wylZ] VsfyLdksi vkSj vksijk Xykl vkSj mudk la?kVd Hkkx] iqtkZ lgk;d lkekuA ¼5½ lwrh dkyhu vkSj ikbynfj;ks a dks NksM+dj lHkh izdkj ds dkyhuks]a ftlds vUrxZr uenk Hkh gSA ¼6½ eksVj xkfM+;ks a dh pSlh vkSj eksVj xkfM+;ks a ds pSlh ij cuk; s x;s ;k mu ij p<+kus ds fy, rkRif;Zr ckM+h ;k VSadj ;k eksVj dkjokaA ¼7½ flusekVksxzkQh&lTtk] ftlds vUrxZRk dSejk izkstSDVj vkSj /ofu vkys[ku vkSj iqu:Riknu lEcU/kh lkeku] yaSl] fQYe vkSj fQYl fLVªi vkSj muds lkFk iz;qDr fd;s tkus ds fy, visf{kr flusek dkcZu] flusek LykbM ;k fQYe] la?kVd Hkkx] iqtkZ vkSj lgk;d lkeku Hkh gSaA ¼8½ /kkrq dh frtksjh] jksdM+isVh ¼dS”k ckWDl½ vkSj vkyekfj;k¡ ¼:0 1200 ls vuf/kd ewY; dh vkyekfj;ksa dks NksM+dj½ lHkh izdkj dh /kkrq ds QuhZpj pkgs mUgs a lfTtr ;k vlfTtr :Ik ls cspk tk;] /kkrq ds QuhZpj ds Hkkx] Qkbcj Xykl] izcfyr ¼jh&bUQksLMZ½ IykfLVd ls cuk QuhZpj] xn~nhnkj ¼vi&gksYMlZ½ QuhZpj vkSj QuhZpj] ftlds cukus ea s yeS husVsM “khV dk iz;ksx fd;k tkrk gSA ¼9½ Qkse jcM+] IykfLVd ;k Qkse ;k vU; flUFksfVd Qkse ;k Qkbcj Qkse ;k jcM+;qDr Dok;j ls cuh pknj ¼lhV½] dq”ku] rfd;k] xn~nk vkSj vU; oLrq,aA ¼10½ eksVj] Vªd eksVj cl] eksVj lkbfdy dEchuslUl] eksVj dkj] thi vkSj vU; eksVj xkfM;k¡] ftuds vUrxZr eksVj lkbfdy] eksVj LdwVj vkSj eksVjsV~l ¼eksisM~l½ Hkh “kkfey gSA ¼11½ dk;kZy; ea s mi;ksx dh e”khus a vkSj midj.kks]a ftlds vUrxZr] VscqysfVax] dSYdqyfsVax] MqIyhdsfVax] dS”k jftLVfjax] pSd jkbfVax] ,dkmafVax] lkf[;dh] bUMSfDlax] dkMZ iafpax] Qszfdax vkSj ,Msflax e”khu Hkh gS vkSj VkbijkbVj] dEI;Vw j ¼ftuds vUrxZr dsUnzh; izlaLdj.k bdkb;k¡ vkSj ifj/kh; ;a= Hkh gS½] VSyhfizaVj vkSj lgk;d e”khus a vkSj ,slh dk;kyZ ; e”khuks a vkSj midj.kks a ds la?kVd Hkkx] iqts Z vkSj lgk;d lkeku Hkh gSA ¼12½ QksVksxzkQh] ,UyktjZ ] yaslsl] dkxt] IysV vkSj diM+k vkSj mldk la?kVd Hkkx] iwtkZ o lgk;d lkekuA ¼13½ iz”khru ¼jsQzhtjs”ku½ “khrrki fu;a=d la;a= vkSj lHkh izdkj ds iz”khrd ¼jsQzhtjsfVax½ midj.k vkSj lTtk] ftlds vUrxZr jsQzhtjsVj] Mhi Qzhtj] esdsfudy okVj dwyj] :e dwyj] ,;j dUMh”kuj] ,;j dwyj] okVj dwyj] okdbu dwyj vkSj mudk la?kVd Hkkx] iwtkZ vkSj lgk;d lkeku ,oa iksfyLVªhu Qkse lfgr iz”khru lkexzh Hkh gSA ¼14½ eksVj xkfM+;ks a ds Vk;j vkSj V~;wc] iqts Z vkSj lgk;d lkeku] ftlea s eksVj lkbfdy] eksVj LdwVj vkSj eksVjsV~l ¼eksisM½ d s Vk;j vkSj V~;wc ugha gAS ¼15½ ¼d½ csrkj izlkj.k vkSj xzg.k midj.k ;a= vkSj lkf/k=] ftlds vUrxZr VªkaftLVj jsfM;ks vkSj nwljs jsfM;ks vkSj mlds la?kVd Hkkx] iwtkZ vkSj muds lgk;d lkeku] tSls VªkaftLVj vkSj fctyh ds cYc Hkh gSa fdUrq blds vUrxZr :0 1200 ls de ewY; ds VªkaftLVj jsfM;ks vU; jsfM;ks vkSj ,D;weqyVs j ugha gS( ¼[k½ /ofu izlkj.k midj.k ;a= vkSj lkaf/k=] ftlds vUrxZr VsyhQksu bUVjdkWe ;a= vkSj ykmMLihdj] JO; n`”; vkSj byDS VªkWfud] midj.kks a ds lkFk iz;qDr fd;s tkus okys leLr ,EiyhQkbax midj.k Hkh gS fdUrq blds vUrxZr /ofu foLrkjd vkSj izlkj.k lkf/k= ugha gS] tks fof”k’V :Ik ea s Jo.k ;a= ds :Ik ea s mi;ksxkFkZ “kjhj ij /kkj.k fd;s tkrs vkSj ,sls midj.k ;a= vkSj lkf/k= ds la?kVd Hkkx] iqts Z vkSj lgk;d lkeku( ¼x½ /ofu vkys[ku djus okys midj.k] ;a= vkSj lkf/k=] tSls fMDVkQksu VsifjdkMZj] dSlsV e”khu vkSj mudk la?kVd Hkkx iwtkZ vkSj lgk;d lkeku] ftlds vUrxZr Vsi&fjdkWMZj vkSj fjdkWfMZax dSlsV vkSj jhy Vsi ugha g(S ¼?k½ vU; JO; n`”; vkSj byDS VªkWfud midj.k ;a= vkSj lkf/k=] ftlds vUrxZr Vsyhfotu] fjlhfoax lsV] Vsyhfotu dSejk vkSj izlkj.lk midj.k] fjdkMZ Iys;j vkSj psUtj] pkgs fcuk Lihdj ds ;k foYV&bu&Lihdj ds lfgr] VsyhQksu] xzkeksQksu fjdkMZ jsfM;ks xzkeksQksu vkSj nks ;k vf/kd JO; ;k n`”; midj.kks]a tSls jsfM;ks] dSlsV fjdkMZ Iys;j] Vsyhfotu vkSj mlh rjg dh oLrqvks a ds leqPp; Hkh gS vkSj ,sls midj.k ;a= vkSj lkf/k= ds la?kVd Hkkx] iqtkZ vkSj lgk;d lkekuA vuqlwph & ik¡p ¼mRrjk[k.M ewY; of/kZr dj vf/kfu;e] 2005 dh /kkjk 4 dh mi/kkjk ¼2½ dk [k.M ¼³½ nsf[k,½ bl vuqlwph ds LrEHk&2 eas fofufnZ’V O;fDr; vFkok vUrjkZ’Vªh; lxa Bu] LrEHk&3 ea s fofufnZ’V “krksZ]a ;fn dksbZ gks] ds v/khu jgrs gq,] fdlh djk/ks; eky ds dz; ij muds }kjk fn;s x;s dj dh okilh dk gdnkj gksxkA dze la0 eky dk o.kZu “krsa]Z ;fn dksbZ gks rks 1 Hkkjr ea s fons”kks a ds jktnwr mPpk;Dq r ,oa fMIykseSV~l 2 Lak;qDr jk’Vª vkSj mRrjk[k.M ea s mldh fof”k’V ,stsfUl;k¡ 3 ;wukbVsM us”kUl b.Vjus”kuy fpYMsla bejtsUlh Q.M 4 vesfjdu dE;wfufV bejtsUlh Q.M Qkj pkbYM Qsfeu fjyhQ 5 ds;j ¼dks&vkWijsfVo QWkj vesfjdu fjyhQ ,OkjhOgs;j½ 6 vkWDle ¼vks0,Dl0,0,e0½ 7 ¼d½ HkwVku ljdkj( “krZ ;g gS fd C;kSgkjh dj fu/kkZjd izkf/kdkjh ¼[k½ egkefge HkwVku ujs”k vFkok HkwVku “kkgh ds le{k] fuEufyf[kr vf/kdkfj;ks a }kjk ifjokj ds lnL;( gLrk{kfjr ,oa inh; eqgj ds v/khu izekf.kr ¼x½ Hkkjrh; lSfud izf”k{k.k Vhe] HkwVku ;k nUVd ;g izek.k&i= izLrqr djs a dh oLrq,a HkwVku dks ifj;kstuk] HkwVku( fu;kZr ,oa HkwVku ea s iz;ksx gsrq gSa vkSj okLro ea s ¼?k½ HkwVku ds fuoklh fdlh C;kSgkjh vFkok O;fDRk HkwVku ds {ks= ea s izos”k dj x;h gS& }kjk vius futh iz;ksx ;k HkwVku ea s iqufoZdz; ¼,d½ HkwVku dh ljdkj dks ;k egkefge HkwVku ujs”k gsrq ;k HkwVku jkt ifjokj ds fdlh lnL; dks dh x;h fodz; ds lEcU/k ea]s HkwVku ljdkj ds fdlh vk;Dq r] mik;Dq r ;k ijxuk vf/kdkjh }kjk ;k HkwVku ds jkT; O;kikj fuxe ds funs”kd }kjk ;k eq[; vfHk;ark] lkoZtfud fuekZ.k foHkkx] HkwVku ljdkj }kjk ;k foRr ea=h] HkwVku ljdkj }kjk( ¼nks½ nUVd ifj;kstuk dks dh tkus okyh fodz; ds lEcU/k ea]s eq[; vfHk;ra k nUVd }kjk ;k mlds }kjk bl iz;kstu ds fy, fo”ks’k :Ik ls uke&fufnZ’V fdlh vf/kdkjh }kjk( ¼rhu½ Hkkjrh; lSfud izf”k{k.k Vhe dks dh xbZ fodz; ds lEcU/k ea]s vkbZ0,e0Vh0vkj0,0 Vh0 ds lekns’Vk }kjk ;k mlds }kjk bl iz;kstu ds fy, fo”ks’k :Ik ls ukfer fdlh vU; vf/kdkjh }kjk( vkSj ¼pkj½ fdlh vU; fodz; ds lEcU/k eas foRr ea=h] HkwVku ljdkj }kjk ;k ijxukf/kdkjh] HkwVku ljdkj] QqUVf”kfyZax }kjk ;k HkwVku ea s Hkkjr ds izfrfuf/k ds dk;kyZ ; ds fdlh vf/kdkjh }kjk] tks mDr izfrfuf/k }kjk ukfer gksA ---------- THE UTTARAKHAND VALUE ADDED TAX ACT, 2005 [Uttarakhand Act No. 27 of 2005] AN ACT to provide for and consolidate the law relating to levy of Value Added Tax on sales or purchases of goods in the State of Uttarakhand. Be it enacted in the Fifty -sixth year of the Republic of India as follows:-- CHAPTER--I PRELIMINARY Short title, 1- (1) This Act may be called The Uttarakhand Value Added Tax Act, 2005. Extent and (2) It extends to the whole of the State of Uttarakhand. Commencement (3) It shall be deemed to have come into force on the 1st day of October, 2005. Definitions 2- In this Act, unless the context otherwise requires-- (1) "Assessee" means any person by whom tax or any other sum of money is payable under this Act and includes every person in respect of whom any proceedings under this Act have been taken for the assessment of tax payable by him; (2) "Assessing Authority" means any person appointed by the State Government or the Commissioner to perform all or any of the functions of assessing authority under this Act; (3) "Assessment Year" means a period of 12 months ending on March 31; (4) "Appellate Authority" means the authority to whom an appeal lies under Section 51; (5) "Appellate Tribunal" means the Appellate Tribunal constituted under Section 54 of this Act; (6) "Business" includes- (a) any trade, commerce or manufacture, or (b) any adventure or concern in the nature of trade, commerce or manufacture, or (c) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure or concern, or (d) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; or (e) the execution of any works contract or the transfer of the right to use any goods for any purpose (whether or not for a specified period), and ------------------------------------------------------------- (f) Any transaction of buying, selling or supplying plant, machinery, raw materials, processing material, packing material, empties, consumable stores, waste or by products, or any other goods of a similar nature or any unserviceable or obsolete or discarded machinery or any parts or accessories thereof or any waste or scrap or any of them or any other transaction whatsoever which is ancillary to or is connected with or is incidental to, or results from such trade, commerce, manufacture, adventure or concern or works contract or lease but does not include any activity in the nature of mere service or profession which does not involve the purchase or sale of goods; [(7) "Casual Dealer" means a person who whether as principal, agent or in any other capacity, undertakes occasional transactions involving buying, selling, supplying or distributing goods or conducting any exhibition-cum-sale in the State of Uttarakhand, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration, for a period not exceeding 60 days at a time or such other period as may be prescribed and includes, (a) a transporter as defined in sub-section (49) of section 2 or a transporting agent, whether he has fixed place of business in Uttarakhand or not, who, while holding goods in custody for any person before or after their transportation, or while carrying goods in his vehicle, fails to disclose the name and address of the consignor or consignee in Uttarakhand or fails to furnish a copy of invoice, challan, goods receipt (G.R)/bilty or consignment note or document of like nature in respect of such goods, or (b) an owner or lessee or occupier of a warehouse who fails to disclose the name and address of the owner of any goods stored at his warehouse or fails to satisfy that such goods are for his personal use or consumption, and such transporter, transporting agent or owner or lessee or occupier of a warehouse, shall be deemed to have purchased such goods on his own account.]2 (8) "Capital Goods" means plant, machinery and equipments (including pollution control equipments, quality control equipments or laboratory equipments) used in the manufacturing or processing of taxable goods excluding Special Category Goods specified in Schedule III of this Act, and also excluding such goods when used in civil structures as may be prescribed; [(9) "Commissioner" means the Commissioner of Commercial Tax appointed by the State Government and includes an Additional Commissioner, and a Joint Commissioner of Commercial Tax appointed by the Government;]1 (10) "Date of commencement" means the date on which this Act comes into force; (11) "Dealer" means any person who, for the purposes of or in connection with or incidental to or in the course of his business, carries on in Uttarakhand the business of buying, selling, supplying or distributing goods with a motive of profit or not directly or indirectly, regularly or otherwise, whether for cash or deferred payment or for commission, remuneration or other valuable consideration, and includes— 1. Substituted by section 3 (a) of Uttarakhand Act No. 05 of 2008. 2. Substituted by section 2 (A) of Uttarakhand Act No. 09 of 2012. (a) a department of the Central Government or any State Government or a local authority by name of any Panchayat, Municipality, Development Authority, Cantonment Board or any autonomous or statutory body, (b) an industrial, commercial, banking, insurance or trading undertaking whether or not of the Central Government or any of the State Governments or of a local authority, (c) a commission agent, factor, broker, arhti, del credere agent, or any other mercantile agent by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal, whether disclosed or not, (d) any person who acts within the State as an agent of a non-resident dealer i.e. as an agent on behalf of a dealer residing out side the State, and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer, as— (i) a mercantile agent as defined in the Sale of Goods Act, 1930, or (ii) an agent for handling of goods or documents of title relating to goods, or (iii) an agent for the collection or the payment of the sale price of goods or a guarantor for such collection or such payment, (e) an individual, a firm or a company or other body corporate, club, Hindu undivided family or any other system of joint family, association of persons, trust, and cooperative society or any other society, whether such society is incorporated or unincorporated, and which carries on such business including buying goods for and selling to its members for a price, fee or subscription, whether in the course of business or not, (f) a non-resident dealer whether an individual, or a firm or a company or association or other body of persons, whether incorporated or not, the principal office or headquarters whereof is out side the State, whether or not having branch or office in the State, in respect of purchases or sales, supplies or distribution of goods in the State of Uttarakhand directly or through his agent or through such branch or office, (g) an auctioneer, who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not, and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal; (h) a casual-dealer; (i) a person who supplies byway of or as a part of any service or any other manner whatsoever, goods, being foods or any other articles for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash or deferred payment or other valuable consideration; (j) any person who, for the purposes of or in connection with or incidental to or in the course of his business disposes of any goods as unclaimed or confiscated, or unserviceable or scrap, surplus, old, obsolete or as discarded material or waste products by way of sale; (k) a person engaged in the business of transfer otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (l) any person who carries on the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract; (m) Any person who carries on the business of transfer of right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment of other valuable consideration; (n) any person engaged in business of delivery of goods on hire purchase or any other system of payment by instalment: Provided that a person who sells agricultural or horticultural produce grown by him or grown on any land in which he has an interest, whether as owner, usufructuary mortgagee, tenant, or otherwise, or who sells poultry or dairy products from fowls or animals kept by him shall not, in respect of such goods, be treated as a dealer; (12) "Declared Goods" means goods declared under Section 14 of the Central Sales Tax Act, 1956, to be of special importance in inter--state trade or commerce; (13) "Document" means title deeds, writing or inscription and includes electronic data, computer programmes, computer tapes, computer discs, computer floppies and the like that furnishes evidence; [(13-A) “Document of title” means, any document which confers a title of goods and includes a bill of lading, dock warrant, goods receipt/ bilty, railway receipt, warehouse keeper’s certificate, warrant or order for the delivery of goods and any other like document used in the ordinary course of business as proof of the possession or control of goods, or authorizing or purporting to authorize, either by endorsement or by delivery, the possessor of the document to transfer or to receive goods thereby represented.]1 (14) "Goods" means every kind or class of movable property (other than newspaper, actionable claims, stocks, shares and securities and postal stationery sold by the Postal Department) and includes-- (a) livestock, growing crops, grass, trees and things attached to or fastened to any thing permanently attached to the earth which under the contract of sale are agreed to be severed; (b) all materials, commodities and articles (whether as goods or in some other form) involved in the execution of works contract including those used in the fitting out, improvement or repair of any movable or immovable property, or involved in lease or hire purchase; (15) "Government" means the Government of the State of Uttarakhand; [(16) “Importer” in relation to any goods means a dealer who brings or receives any goods into the State from any place outside the State and includes a dealer- (i) who makes first sale of any goods brought or received into the State from any place outside the State; or (ii) who receives any goods into the State on behalf of any other persons from any place outside the State; or 1. Substituted by section 2 (B) of Uttarakhand Act No. 09 of 2012. (iii) on whose behalf any goods are received into the State from any place outside the State by any other person;]2 [(16-A) “Import” means bringing or receiving of goods, into the State from outside the State or from outside the country, as a result of purchase or otherwise.]2 (17) ''Input Tax" in relation to any registered dealer means a tax: paid or payable under this Act by the dealer to another registered dealer on the purchase of any taxable goods other than Special Category Goods in the course of business for re-sale or for use in manufacturing or processing of such taxable goods for sale or for use as containers or packing materials for packing of such manufactured goods. (18) "Lease" means any agreement or arrangement whereby the right to use any goods for any purpose is transferred by one person to another (whether or not for a specified period) for cash, deferred payment or other valuable consideration without the transfer of ownership and includes a sub-lease but does not include any transfer on hire purchase or any system of payment by installment; (19) "Lessee" means any person to whom the right to use any goods for any purpose is transferred under a lease; (20) “Lessor" means any person by whom the right to use any goods for any purpose is transferred under a lease; (21) "Manufacture" means any activity that brings out a change in an article or results in transformation into a new and different article so understood in commercial parlance, and would include producing, making, mining, collecting, extracting, altering, ornamenting, finishing; assembling or otherwise processing, treating or adapting any goods, but would not include any such processor mode of manufacture as may be prescribed; (22) "Manufacturer" in relation to any goods means the dealer who makes the first sale of such goods in the State after their manufacture and includes a dealer who makes purchases from any other dealer not liable to tax: on the sales under the Act other than sales exempted under Section 4; (23) "Non-resident Dealer" means a dealer who carries on business in, Uttarakhand, but who has no fixed place of business or residence in Uttarakhand; (24) "Official Gazette" means the Gazette of Government of Uttarakhand; [(25) “Officer-in-charge of a check post or barrier” means an officer not below the rank of Commercial Tax Officer, posted at such check post or barrier;]1 (26) "Out put Tax" in relation to any registered dealer means the tax: charged or chargeable under this Act in respect of any sale or supply of taxable goods made by the dealer in the course of business and includes tax: paid by a Commission Agent in respect of sale of taxable goods made on behalf of such dealer; (27) " Person" includes-- (a) an individual; (b) a Joint Hindu Family; 1. Substituted by section 3 (b) of Uttarakhand Act No. 05 of 2008. 2. Substituted by section 2 (C) and (D) of Uttarakhand Act No. 09 of 2012. [(c) a company or a corporation or a financial institution or a bank;]1 (d) a firm; (e) an association of persons or a body of individuals, whether incorporated or not; (f) the Central Government or the Government of Uttarakhand or the Government of any other State or Union Territory in India; (g) a local authority, a club, a society or trust; (28) "Place of Business" means any place where a dealer carries on business and includes— (a) any shop, warehouse, godown or other place where a dealer stores his goods; (b) any place where a dealer produces or manufactures goods; (c) any place where a dealer keeps his books of accounts; (d) any place where a dealer executes the works contract or where the right to use goods is exercised; (e) in any case where a dealer carries on business through an agent (by what ever name called), the place of business of such agent; (f) any place where a dealer or a person books or delivers goods and any vehicle or vessel or any other carrier wherein the goods are stored or used for transporting goods. (29) "Prescribed" means prescribed under this Act or under the rules made or notifications issued under this Act; (30) ''Purchase'' with all its grammatical variation and cognate expressions shall be construed from the word "Sale"; (31) ''Purchase Price" means the amount of valuable consideration paid or payable by a person for the purchase of any goods, less any sum allowed by the seller as cash discount according to trade practice and shall include any sum charged for any thing done by the seller in respect of the goods at the time of or before delivery thereof, other than the cost of freight or delivery, or the cost of installation when such cost is separately charged; (32) "Recipient" means a person receiving goods, as defined for the purpose of this Act; (33) "Registered Dealer" means dealer registered under this Act, and includes a dealer who has obtained registration voluntarily; (34) "Repealed Act" means the Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002; (35) "Repealed Ordinance" means the Uttarakhand Value Added Tax Ordinance, 2005; (36) " Re- sale" means a sale of purchased goods— (a) in the same form in which they were purchased, or (b) without using them in the manufacture of any goods, or (c) without doing any thing to them, which amounts to, or results in a manufacture; 1- Substituted by section 3 (c) of Uttarakhand Act No. 05 of 2008. (37) "Return" means any return prescribed and / or required to be furnished under this Act or the rules made thereunder; (38) " Reverse Tax" means that portion of input tax on the goods for which credit has been availed but such goods are used subsequently for any purpose other than re-sale or manufacture of taxable goods or execution of works contract or use as container or packing materials within the State; (39) "Rules" means rules made under this Act; (40) "Sale" with its grammatical variation and cognate expressions means any transfer of property in goods (other than by way of mortgage, hypothecation, charge or pledge) by one person to another in the course of trade or business for cash or deferred payment or other valuable consideration, and includes-- (a) a transfer otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (b) a transfer of property in goods(whether as goods or in some other form) involved in the execution of a works contract; (c) the delivery of goods on hire purchase or any system of payment by installments; (d) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (e) a supply of goods by any unincorporated association or body of persons- to a member thereof for cash, deferred payment or other valuable consideration; (f) any supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration; (g) a transfer of property in goods by an auctioneer referred to in clause (g) of sub-section (11) or sale of goods by any dealer in the course of any other activity in the nature of banking or insurance, who in the course of his main activity also sells goods repossessed or reclaimed; And such delivery, transfer or supply of any goods under clauses(a) to (g) above shall be deemed to be the sale of those goods by the person making the delivery, transfer or supply, and purchaser of those goods shall be the person to whom such delivery, transfer or supply is made; Explanation 1: A sale or purchase shall not be deemed to have taken place in side the State if the goods are sold-- (a) in the course of inter-state trade or commerce; or (b) outside the State of Uttarakhand otherwise than by way of sale; or (c) in the course of import into or export out of the territory of India; Explanation 2:- A sale or purchase shall be deemed to have taken place in the State under sub- clause (b) if the goods are in the State at the time of transfer of property in such goods (whether as goods or in some other form) involved in the execution of works contract, notwithstanding that the agreement for works contract has been wholly or in part entered into outside the State; Explanation 3:- Notwithstanding any thing contained in this Act, two independent sales or purchases shall, for the purpose of this Act, be deemed to have taken place-- (a) when the goods are transferred from a principal to his selling agent and from the selling agent to his purchaser; (b) when the goods are 'transferred from the seller to a buying agent and from the buying agent to principal, and if the agent is found in either of the cases aforesaid-- (i) to have sold the goods at one rate and passed on the sales proceeds to his principal at another rate, or (ii) to have purchased the goods at one rate and passed them to his principal at another rate, or (iii) not to have accounted to his principal for the entire collection or deductions made to him, from the sales or purchases effected by him on behalf of his principal, or (iv) to have acted for a fictitious or non-existent principal; (41) “Sale Invoice” means a document listing goods sold, with price, quantity, tax charged, and such other particulars as may be prescribed in the Act or the Rules made thereunder; (42) "Sale Price" means the amount of valuable consideration received or receivable by a dealer for sale of any goods and shall include any sum charged for any thing done by the dealer in respect of goods at the time or before the delivery thereof, excise duty, special excise duty or any other duty or tax but shall not inc1ude-- (a) any sum allowed by the seller of goods to the purchaser as cash discount, commission or trade discount according to normal trade practice, at the time of sale of goods, (b) the cost of outward freight or delivery or the cost of installation in cases where such cost is separately charged, (c) the amount of tax under this Act, if separately charged by the dealer;
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The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 10
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The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 10
This provision defines tax terms and sets how sales tax, purchase tax, additional tax, exemptions, refunds, and input tax credit work.
Explanation:- For the purpose of this sub-section "Sale Price" includes-- (a) in relation to the delivery of goods on hire purchase or any other system of payment by installments, the total amount of valuable consideration including deposit or other initial payment in order to complete the purchase or the acquisition of the property in goods. It includes hire charges, interest and other charges incidental to such transaction, but does not include any sum payable as penalty or as compensation or damages for breach of agreement; (b) in relation to transfer of the right to use any goods for any purpose (whether or not for a specified period) the valuable consideration or hire charges received or receivable for such transfer of right to use goods but does not include any sum payable as a penalty or as compensation or damages for breach of agreement; (c) in relation to the transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract, the valuable consideration paid or payable to a person for the execution of such works contract, less the actual amount representing labour and such other charges as may be prescribed, but does not include any sum payable as a penalty or as compensation or damages for breach of agreement; (d) the amount of duties paid or payable under Central Excise Act, 1944, or Customs Act, 1962, or U.P. Excise Act, 1910, as applicable in Uttarakhand, in respect of such goods at the time of clearance of the goods from bonded warehouse, whether such duties are paid or payable by or on behalf of the seller or by any other person; (e) the price of packing material in which goods sold are packed; (43) "Special Category Goods" means the goods specified in Schedule III of this Act on which tax is payable at the point of Importer or Manufacturer; (44) "State" means the State of Uttarakhand; (45) "State Government" means the Government of State of Uttarakhand; [(46) "Tax" means the tax payable under this Act, and includes the amount as lump sum (composition money) accepted in lieu of actual amount of tax due on the turnover as provided under Section 7 of the Act, amount of reverse input tax credit and the amount of additional tax leviable under section 3(A);]1 (47) ''Tax Period" means a calendar month, a quarter of a year, or a year, as may be prescribed, or part thereof; (48) "Taxable Turnover" means the turnover on which a dealer shall be liable to pay tax as determined after making such deductions from his total turnover and in such manner as may be prescribed; .' (49) "Transporter" means any person who, for the purpose of or in connection with or incidental to or in the course of business, transports or causes to transport goods, or holds goods in custody for any person before or after their transportation and includes railway, shipping company, air cargo service or courier service; (50) "Turnover of Sales" means the aggregate amount for which goods are sold or supplied or distributed by a dealer, either directly or through another, whether on his own account or on account of others, whether for cash or deferred payment or other valuable consideration; Explanation 1:- "Turnover of Sales" for the purpose of this Act shall include any sum charged for any thing done by the dealer in respect of the goods sold or supplied at the time of or before delivery thereof but shall not include the sale value of agricultural or horticultural produce effected by a person who produces it by agriculture or horticulture from land owned or held by him as lessee, usufructuary mortgagee or in any other capacity recognized or permitted by law, but the expression agricultural or horticultural produce shall not include timber or standing trees, manufactured tea or any other produce which is subjected to manufacture or processing after harvest; 1. Substituted by section 2 of Uttarakhand Act No. 11 of 2010. Explanation 2: "Turnover of Sales" in relation to - (a) the transfer of property in goods (whether as goods or in some other form) involved in execution of works contract, means the amount of valuable consideration paid or payable to a person for the execution of such works contract; (b) the delivery of goods on hire purchase or any system of payment by instalment, means the amount of valuable consideration paid or payable to a person for such delivery, and (c) the transfer of the right to use any goods for any purpose (whether or not for a specified period) means the valuable consideration received or receivable for such transfer; Explanation 3: Subject to Such conditions and restrictions, if any, as may be prescribed in this behalf-- (a) the amount for which goods are sold shall include the price of the packing material in which they are packed, and any sum charged for any thing done by the dealer in respect of the goods sold at the time of or before the delivery thereof, other than cost of freight or delivery or cost of installation or the amount realized as tax on sale or purchase of goods, when such cost or amount is separately charged, (b) any cash or other discount on the price allowed in respect of any sale and any amount refunded in respect of articles returned by customers shall not be included in turnover, and (c) where for accommodating a particular customer, a dealer obtains goods from another dealer and immediately disposes of the same without profit to the customer, the sale in respect of such goods shall be included in the turnover of the later dealer alone; (51) "Turnover of Purchases" with its cognate expression means the aggregate of the amounts of purchase price paid or payable by a dealer in respect of any purchase of goods made by or through him whether for cash or deferred payment, after deducting the amount, if any; refunded to the dealer by the seller in respect of any goods returned to such seller within such period as may be prescribed; (52) "Vehicle" means every wheeled conveyance used for carrying goods solely or in addition to passengers and includes a vessel, an auto vehicle, a bicycle, a hand driven or an animal driven cart, an animal carrying load, a rickshaw, or a person carrying goods; (53) "Value of Goods" means the value as ascertained from the purchase invoice (s)/bill(s) and includes insurance charges, excise duties, countervailing duties, sales tax, transport charges, freight charges and all other charges incidental to the transaction of the goods: Provided that where the purchase invoice (s)/bill(s) are not produced or when the goods are acquired or obtained otherwise than by way of purchase, the value of goods shall be the value at which the goods of like kind or quality are sold or are capable of being sold in open market; (54) "Vessel" includes any ship, barge, boat, raft, timber, bamboos or floating materials propelled in any manner; (55) "Works Contract" include any agreement for carrying out, for cash, deferred payment or other valuable consideration, building, constructing, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property; (56) "Year" means the financial year beginning from 1st April and ending with 31 "March; (57) ''Year of Commencement" means the assessment year in which the date of commencement of this Act, falls. [(58) “Web site” means, world wide web of the department of commercial tax, Uttarakhand with domain “uk.nic.in” and with address http://comtax. uk.gov.in” or any other website as may be notified by the Commissioner.]1 CHAPTER--II THE INCIDENCE, LEVY AND RATES OF TAX Incidence of 3- (1) Tax shall be levied and charged in accordance with the provisions of this Act tax on every sale made within the State by a dealer or a person; (2) Every person who is registered or is liable to be registered under the provisions of this Act shall be a taxable person and liable to pay tax in the manner provided in the Act. (3) Subject to provisions of sub-section (4) or sub-section (5) as may be applicable, every dealer or a person shall pay from the date he becomes so liable, a tax for each assessment year on his turnover, to be determined in the prescribed manner, of all sales inside the State, made on or after the date he becomes liable to pay tax at such rates as provided by or under Section 4 of the Act; (4) Where a dealer-carries on the business of -- (a) sale of any taxable goods in the course of inter-State trade or commerce; or (b) sale of any taxable goods in the course of export out of the territory of India; or (c) consigns any taxable goods for delivery at a place outside the State; or (d) sale of any taxable goods purchased or received from outside the State; or (e) purchases of any taxable goods after furnishing any form of declaration or certificate prescribed either under Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 or the Central Sales Tax Act,1956; or under this Act; or (f) sales or purchases of taxable goods if such dealer is already registered under the Uttarakhand (the Uttar Pradesh trade Tax Act,1948) Adaptation and Modification Order, 2002 or the Central' Sales Tax Act,1956; and desires to retain such registration after the commencement of this Act or applies for grant of registration Voluntarily under the provisions of this Act; and (i) if such dealer has been carrying on the business in the immediately preceding assessment year and continues it on the date of commencement of this Act, he shall be liable to pay tax from the date of commencement of this Act; and 1. Substituted by section 2 (E) of Uttarakhand Act No. 09 of 2012. (ii) if such dealer commences business on or after the date of commencement of this Act, he shall be liable to pay tax from the date on which any of events from (a) to (f) above takes place for the first time in any assessment year; (5) Where any dealer carries on business of purchases and, or of sales of goods inside the State only and has neither furnished nor received any form of declaration or Certificate prescribed under this Act or the Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 or the Central Sales Tax Act, 1956 or rules made or notifications issued thereunder in respect of any purchases or sales, and the business continues on the date of commencement of this Act, and (a) if such dealer has been carrying on business for whole or part of the immediately preceding assessment year, and continues it on the date of commencement of this Act and-- (i) the aggregate of his turnover as per the provisions of the Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 in the preceding year exceeded the amount prescribed under sub-section (7) in case of whole year or the proportionate amount in case of part of the year, he shall be liable to pay tax from the date of commencement of this Act; or (ii) the aggregate of turnover as per the provisions of the Uttarakhand (the Uttar Pradesh Trade Tax Act,1948) Adaptation and Modification Order, 2002 for the period from the first day of the year of commencement upto the date of commencement of this Act, exceeds the amount prescribed under sub-section (7) proportionately, he shall be liable to pay tax from the date of commencement of this Act; or (iii) if such dealer is not liable to pay tax from the date of commencement, of the Act under clause (a) (i) and clause (ii) above, he shall be liable to pay tax from the date the aggregate of his turnover for the first time exceeds the taxable quantum in any assessment year; or (iv) if such dealer is already registered under the Uttarakhand (the Uttar Pradesh Trade Tax Act,1948) Adaptation and Modification Order, 2002 or the Central Sales Tax Act,1956 and desires to retain it voluntarily, he shall be liable to pay tax from the date of commencement of this Act; (b) if such dealer commences business in the year of commencement on the first day or any other subsequent date but before the date of commencement of this Act, and— (i) the aggregate of his turnover from commencement of business till the date of commencement of this Act exceeds the proportionate amount of taxable quantum, he shall be liable to pay tax from the date of commencement of this Act; (ii) if such dealer is not liable to pay tax from the date of commencement of this Act, under sub-clause (i) above, he shall be liable to pay tax from the date the aggregate of his turnover for the period starting from the date of commencement of business and ending on the last date of the assessment year, for the first time exceeds the proportionate amount of taxable quantum; (c) (i) if such dealer commences business on or after the date of commencement of this Act either in the year of commencement or in any subsequent assessment year, he shall be liable to pay tax in such first assessment year from the date when the aggregate of his turnover for the period starting from the date of commencement of his business and ending on the last date of that assessment year for the first time exceeds the proportionate amount of taxable quantum; and (ii) if such dealer is not liable to pay tax in the year of commencement of business as per sub-clause (i) above, he shall be liable to pay tax in the first assessment year in which the aggregate of his turnover exceeds taxable quantum and shall be liable from the date his turnover so exceeds for the first time; (6) Where by any order passed under this Act, it is found that any person registered as dealer ought not to have been so registered and the registration certificate is cancelled, then notwithstanding any thing contained in this Act, such person shall be liable to pay tax for the period commencing with the date of his registration and ending with the date of such order, as if he was a dealer; (7) Taxable Quantum-- (a) No dealer shall, except as otherwise provided under clause (e) of this sub- section, be liable to tax under sub-section (3), if, during the assessment year, the aggregate of his turnover of sales of all goods, whether such sale is made by the dealer directly or through his branch, depot or agent inside the State, or in the course of inter-State trade or commerce, or in the course of export out of the territory of India or by way of consignment outside the State, is less than the amount mentioned hereinafter -- (i) in the case of manufacturers or producers of any goods for sale - Rs 5 lacs (ii) in case of execution of works contract - Rs 5 lacs (iii) in case of transfer of right to use goods - Rs 5 lacs (iv) in case of dealers engaged in any other business - Rs 5 lacs Provided that the State Government may, by notification in the Gazette, fix a larger amount either in respect of all dealers in any goods or in respect of particular class of dealers; (b) Nothing in clause (a) shall apply in respect of- (i) the sale by a dealer of goods imported by him from outside Uttarakhand, the turnover whereof is liable to tax under this Act, (ii) the sale by a dealer of-- (a) goods imported by him from outside Uttarakhand after furnishing to selling dealer a declaration under sub-section (4) of Section (8) of the Central Sales Tax Act, 1956, (b) goods purchased or imported by furnishing any declaration or certificate prescribed under any provision of this Act, (c) goods manufactured by him by using the goods referred to ill sub- clause (i) or sub-clause (ii); (c) Where the amount specified in, or notified under clause (a) is altered during an assessment year, the tax payable by a dealer under this Section shall be computed as follows:-- (i) on the turnover relating to the period prior to such alteration, as though the amount specified in or notified under clause ( a) had not been altered, and (ii) on the remainder, as though the altered amount has been in force on all material dates; (d) Where tax is payable, and has been so paid, by a commission agent on any turnover on behalf of his principal, the principal shall not be liable to pay the tax in respect of the same turnover; (e) (i) Every dealer commencing business during the course of an assessment year shall be liable to pay tax in that year with effect from the date immediately following the day on which the aggregate of his turnover from the date of commencement of his business for the first time exceeds the proportionate amount of taxable quantum; (ii) Every dealer discontinuing business during the course of an assessment year shall be liable to pay tax up to that date if the aggregate of his turnover for the period from the first day of the commencement of the assessment year to the date of discontinuance of his business exceeds the amount of taxable quantum proportionately. Explanation:- The dissolution of a firm or association of persons or partition of a Joint Hindu Family or transfer by a dealer of his business shall be deemed to be discontinuance of business within the meaning of this sub-section. (8) For the purpose of calculating the gross turnover to determine the liability to pay tax under the Act-- (a) except as otherwise expressly provided, the turnover of all sales (whether taxable or not) and as the case may be, the turnover of all purchases on which tax is payable under the provisions of sub-section (10) of this section shall be included; (b) the turnover shall include all sales and such purchases made by the dealer in his account and also on behalf of principals whether disclosed or not; (9) Taxable Turnover - (a) The tax payable by a dealer liable to pay tax under sub-section (3) of section 3 shall be levied on his taxable turnover of sales; (b) Taxable turnover of sales in relation to a dealer liable to pay tax on sale of goods under sub-section (3) of section 3 shall be that part of the gross turnover of sales during any period which remains after deducting therefrom,-- (i) sales of goods declared as exempt from tax in Schedule 1; (ii) sales of goods which are shown to the satisfaction of the assessing authority to have taken place-- (A) in the course of inter -State trade or commerce, or (B) out side the State of Uttarakhand other than by way of sale, or (C) in the course of export of the goods out of the territory of India; Explanation:- Section 3, Section 4 and Section 5 of the Central Sales Tax Act, 1956 shall apply for determining whether or not a particular sale or purchase has taken place in the manner indicated in sub-clause (i),sub-clause (ii) or sub-clause (iii). (c) in case of turnover of sales in relation to works contract certain deductions as may be prescribed and subject to such conditions and restrictions as may be imposed; (d) such other sales as may be prescribed and subject to such conditions and restrictions as may be imposed; (10) Tax on Purchases in certain circumstances Every dealer who in the course of this business purchases any goods-- (a) from a registered dealer in the circumstances in which no tax under this Act is payable by that registered dealer on the sale price of such goods; or (b) from a person other than a registered dealer and tax on sale of such goods can not be levied on the seller either in view of any provision of this Act or because the selling dealer though liable to pay tax has not obtained registration; he shall be liable to pay tax on purchase price of such goods if-- (i) goods are not sold within the State of Uttarakhand, or in the course of inter- State trade or commerce or in the course of export out of the territory of India; or (ii) goods are consumed or used in the manufacture of goods exempt from tax under this Act; or (iii) goods are used or consumed in the manufacture of goods and such manufactured goods are disposed of otherwise than by way of sale in the State of Uttarakhand or in the course of inter -State trade or commerce or in the course of export out of the territory of India; or (iv) goods are used or consumed otherwise, and such tax shall be levied at the same rate at which it would have been levied under this Act on the sale of such goods within the State on the date of such purchases: Provided that if the goods- are purchased through a Commission Agent, whether for a Principal residing within the State or outside the State, the Commission Agent shall be liable to pay the tax and he may realize the same from the Principal. [Levy of 3-A (1) Notwithstanding anything to the contrary contained in any other provision of Additional Tax this Act but subject to the provisions of sub-section (2), every dealer liable to pay tax under this Act shall be liable to pay in addition to the tax payable under any other provision of this Act, an additional tax on the taxable turnover of sale or purchase of goods or both at such rate not exceeding five percent, as may be specified by the State Government by notification in the gazette, Different rates may be specified in respect of different goods or different classes of goods. (2) No additional tax under sub-section (2) shall be levied and paid on – (a) the turnover of sale or purchase or both as the case may be, of goods specified in Schedule-I, II(A), II(C) and III; (b) turnover of sale of purchase or both as the case may be, of goods declared to be specified importance in the inter-State trade or commerce under section 14 of the Central Sales Tax Act, 1956; (c) such sale or purchase, or sale or purchase of such goods by such class of dealer, as may be specified in the notification issued by the State Government under section 4(6). (3) The amount paid under sub-section (1) shall be eligible for input tax credit in accordance with the provisions of section 6. (4) Any dealer who avails the facility of composition of tax under section 7 (2) shall also be eligible for availing the facility of composition with respect to additional tax. (5) The additional tax leviable under this section shall cease to be levied after a period of five years from the date of publication of the notification issued by the State Government under sub-section (1).]1 Rate of Tax 4. (1) The tax payable by a dealer under this Act shall be levied on his taxable turnover at such rates as may be prescribed in Schedules under sub-section (2), but not exceeding--- (a) the maximum rate for the time being specified in section 15 of Central Sales Tax Act, 1956 in respect of declared goods, and (b) fifty percent in respect of goods other than the goods referred to in clause (a) above: Provided that in case of transfer of the right to use any goods, the rate of tax shall not exceed twenty percent in respect of goods other than the goods referred to in clause (a) above. (2) (a) No tax under this Act shall be payable on the sale or purchase of-the goods specified in Schedule-I; (b) Subject to the provisions of section 3, a dealer shall be liable to pay tax on his taxable turnover-- (i) At every point of sale at the rate hereafter provided: (a) In respect of goods specified in Schedule II (A) - 1 percent (b) In respect of goods specified in Schedule II (B) - 4 percent (c) In respect of goods specified in Schedule II (C) - at the rate specified therein (d) In respect of goods other than those included in any of the Schedules --12.5 percent; (ii) At the point of sale by Manufacturer or sale by at the specified Importer in respect of Special Category Goods therein specified in Schedule III (c) Sale of goods to or by the dealer or persons specified in Schedule IV shall be exempt from whole or any part of tax, as may be specified therein; (d) A sale in the course of export of goods outside the territory of India as specified under sub-section (1) and sub-section(3) of section 5 of the Central Sales Tax Act,1956 shall be Zero -Rated which means that there shall be no tax on the sale turnover of such transaction and the exporter shall be entitled to refund of tax paid by him on purchase of goods which are so exported: Provided that units established in Special Economic Zones (SEZ), shall be entitled to claim refund of tax paid on purchase from units established in Domestic Tariff Area. 1. Added by section 3 of Uttarakhand Act No. 11 of 2010. (e) Any person or a dealer or an international organization listed in Schedule V shall be entitled to refund of tax paid by it on the purchase of taxable goods. (f) Where the State Government is satisfied that it is expedient in public interest so to do, it may, by notification and subject to such conditions and restrictions as may be specified therein, allow a rebate up to full amount of the tax payable on sale or purchase of any goods where tax on sale or purchase of such goods is leviable under any other State Act and if it is proved that the turnover of sales and/ or of purchases have been disclosed before the authority competent to levy tax under that Act; [(g) In case of sale of used capital goods, purchased within one year prior to the date of the commencement of this Act, or, as the case may be, from the date of registration under this Act, and on the purchase of which no tax has been paid in the State under this Act or under the repealed Act at the time of purchase, the tax shall be payable at the rates as per the Schedules : Provided that in case tax has been paid in the State under this Act or the repealed Act at the time of purchase and no Input Tax Credit in respect thereof has been claimed, no tax shall be payable on such sale.]1 (3) (a) When goods are sold or purchased in containers or packed in any packing material, the rate of tax applicable to such containers or packing material, as the case may be, shall, whether the price of container or packing material is charged separately or not, be the same as those applicable to the goods contained or packed and turnover in respect of container and packing material shall be included in the turnover of such goods. (b) Where the sale of goods contained in container or packed in packing materiel is exempt from tax, then the sale of such container or packing material shall also be exempted from tax; [(c) the rate of tax on such parts, spares and accessories, which are not classified elsewhere in the Principal Act, shall be same as applicable to that commodity under said Act.]2 (4) The State Government may, by notification in the Official Gazette, declare different rates in respect of different goods, or add or remove any schedule (s), or add to, amend or alter any Schedule of this Act, (5) Every dealer shall pay a tax on the net turnover, determined in the prescribed manner, in respect of- (a) transfer of the right to use any goods for any purpose (whether or not for a specified period) [at the rate of five percent]3; and (b) transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract at such rates as are provided under sub-section (2) above: Provided that where any goods purchased are involved in execution of works contract and tax has been paid or is payable within the State in accordance with the provisions under Section 3 at the rate prescribed under sub-section (2) of Section 4, on any earlier sale or purchase of such goods, the purchase price of such goods shall be deducted from the total turnover under a works contract: 1. Added by section 4 (a) of Uttarakhand Act No. 05 of 2008. 2. Added by section 4 of Uttarakhand Act No. 11 of 2010. 3. Sub. by section 2 (1) of Uttrakhand Act n0. 11 of 2015. Provided further that the State Government may, by notification in the Gazette, declare different rates for different goods or for different class of dealers so as not to exceed the limits specified under sub-section (1) above. (6) Rebate on tax on certain purchases and sales: -- (a) Subject to such conditions as it may impose, the Government may, if it deems necessary so to do in the public interest, by notification in the Official Gazette, exempt the sale or purchase of any goods, or any sales or purchases made to or by a class of dealers or persons specified in the said notification from payment of the whole or any part of any tax payable under the provisions of this Act, and any notification issued under this section may be issued so as to be retrospective to any date not earlier than the date of commencement of this Act and such exemption shall take effect from the date of the publication of the notification in the Gazette or such other earlier or later date as may be mentioned therein; (b) Where any dealer or person has purchased any goods under a declaration or certificate given by him under any notification issued under this Section, and- (i) any of the conditions subject to which such exemption was granted; or (ii) any of the restrictions or the conditions of the declaration or the certificate, are not complied with for any reasons whatsoever, then without prejudice to the other provisions of this Act, such dealer or person shall be liable to pay tax on the sale price of the goods at the rate set out against each of such goods in the Schedule under Section 4 notwithstanding that such dealer or person was not liable to pay tax under any other provisions of this Act and accordingly the dealer or the person who has 'become liable to pay tax under this sub-section shall file a return including the sale price of such goods therein, and also pay the tax, in the prescribed manner. The tax due from any such dealer or person shall be assessed and recovered as if the person or dealer is a dealer liable to be proceeded against under the provisions of this Act. (c) If the assessing authority has reason to believe that any person or dealer is liable to pay tax under sub-section (2), the assessing authority, shall, after giving him reasonable opportunity of being heard, assess the amount of tax so due. (7) Special relief to certain manufacturers: (a) Notwithstanding anything contained in Section 3 and or this Section where any goods liable to tax under this Act are sold by a dealer to another dealer and such other dealer furnishes to the selling dealer in prescribed form and manner a certificate to the effect that he holds a Recognition Certificate issued under clause (b) in respect thereof, the selling dealer shall be liable in respect of those goods to tax [at the rate of 3%]1 subject to the conditions and restrictions as may be notified by the State Government in the Gazette in that behalf : Provided that where such goods are exempt from tax or subject to tax at a rate which is lower than [at the rate of 3%]2 then the tax shall be nil or, as the case may be, shall be calculated at the lower rate. 1. Substituted by section 5 (i) of Uttarakhand Act No. 11 of 2010. 2. Subs. by section 2(2) of Uttrakhand Act no. 11 of 2015. Explanation:- For the purpose of this sub-section the conditions and restrictions that may be specified for the grant of concession in respect of, or exemption from tax, may include the requirement that the notified goods referred to in clause(b) shall be manufactured in a manufacturing unit covered under Section 4-A of the Uttarakhand (the Uttar Pradesh Trade Tax Act,1948) Adaptation and Modification Order, 2002, which goes into production after such date, whether before or after the date of the notification under this sub- section , and within such period as may be specified. (b) [Where a dealer requires any goods, referred to in clause (a) for use by him for the manufacture of any taxable goods in the State]1 or in the packing of such goods manufactured or processed by him, and such goods are intended to be sold by him in the State or in the course of inter-state trade or commerce or in the course of export out of India, he may apply to the Assessing Authority in such form and manner and within such period as may be prescribed, for the grant of a Recognition Certificate in respect thereof, and if the applicant satisfies such requirements including requirement of depositing late fee and conditions as may be prescribed, the Assessing Authority shall grant to him in respect of such goods a Recognition Certificate in such form and subject to such conditions, as may be prescribed: Provided that every dealer who held a Recognition certificate under Section 4-B of the Uttarakhand (The Uttar Pradesh Trade Tax Act,1948) Adaptation and Modification Order, 2002 and the same has neither been cancelled by the Assessing Authority nor such dealer has discontinued business till the date of commencement of this Act, he shall, subject to the provisions of this sub- section, be deemed to be a Recognition certificate holder under this Act with effect from the date of commencement of this Act and if such a dealer is not desirous of continuing to be a Recognition certificate holder under this Act, he shall submit an application to the Assessing Authority to this effect within 30 days of the commencement of this Act. Explanation:- For the purposes of this sub-section the "goods" required for use in the manufacture shall mean Capital Goods and raw materials, processing materials, consumable stores, spare parts, accessories, components, sub- assemblies, fuels or lubricants; and in the packing of such manufactured goods. (c) (i) Where the assessing authority is satisfied that the dealer in whose favour a Recognition Certificate in respect of any goods was granted under clause(b)- (aa) has discontinued the business or the manufacturing of goods in respect where of the Recognition Certificate was granted; or (ab) has made a breach of any condition of the Recognition Certificate; or (ac) has failed to, furnish the security, if any, required under Section 20; or (ad) has failed to pay any tax, penalty or other dues payable under this Act within a period of three months from the date when such tax, penalty or other dues became payable; such authority may, either of its own motion or on the application of the dealer, cancel the Recognition Certificate with effect from such date as it may specify. 1- Substituted by section 4 (d) of Uttarakhand Act No. 05 of 2008. Explanation :- The dissolution or reconstitution of a firm, association of persons or partition a joint Hindu family or transfer by a dealer of his business shall be deemed to be discontinuance of business within the meaning of this clause. (ii) The assessing authority may amend a Recognition Certificate granted under clause (b) either of its own motion or on the application of the dealer where the dealer has changed the name or place of his business or has closed down any branch or opened a branch, or for any other sufficient reason: Provided that no Recognition Certificate shall be cancelled or amended by the Assessing Authority of its own motion except after reasonable opportunity of being heard has been given to the dealer. [(d) Where a dealer in whose favour a Recognition Certificate has been granted under clause(b) has purchased the goods after payment of tax at concessional rate or, as the case may be, without payment of tax under this sub-section and has used such goods for a purpose other than that for which the Recognition Certificate was granted or has otherwise disposed of the said goods, such dealer shall be liable to pay as penalty such amount as the Assessing Authority may fix which shall not be less than one and half times the difference between the amount of tax on the sale or purchase of such goods payable under this sub-section and the amount of tax payable under any other provisions of this Act, but not exceeding twice the amount of such difference.] 1[(e) Where a dealer, in whose favour a Recognition Certificate has been granted under clause (b) has purchased any goods including raw material, processing material or packing material and consumables after payment of tax at concessional rate or, as the case may be, without payment of tax under this section, and (i) the goods (as specified in schedule III) manufactured or processed by using or utilizing such goods; or (ii) the goods ( as specified in schedule III) so manufactured or processed, after being packed with such packing material; are sold or disposed of otherwise than by way of sale in the State or in the course of inter-state trade or commerce or in the course of export out of the Territory of India, such dealer shall be liable to pay, an amount equal to one and half times of the difference between the amount of tax calculated on the sale or purchase value of such goods at the general rate of tax provided in the schedules under this Act in respect of such goods and the amount of tax, at the concessional rate of tax under this section, on the sale or purchase such goods. Such amount shall be due for the period in which such transaction of such manufactured or processed goods is made and be payable within the time limit, as prescribed for depositing the tax due for such period as is applicable in the case of such dealer. Explanation: For determining whether a sale or purchase in the course of inter-State trade or commerce, within the State, or in the course of export out of India, the provisions of Section 3,4 and 5 of the Central Sales Tax Act, 1956, shall respectively apply ]1 (f) For determining whether a sale or purchase in the course of inter-state trade or commerce, within the State, or in the course of export out of India, the provisions of Section 3, Section 4 and Section 5 of the Central Sales Tax Act, 1956, shall respectively apply; 1. Substituted by section 2 (4) of Uttarakhand Act No. 11 of 2015. 2. Substituted by section 2(3) of Uttrakhand Act no11 of 2015. (g) No penalty under this section shall be imposed unless the dealer has been given a reasonable opportunity of being heard. (h) No penalty under Section of shall be imposed in respect of the same facts on which a penalty has been imposed under this Section. (8) Specified Goods on which Tax shall be payable at M.R.P. (a) Where the State Government is satisfied that it is expedient in public interest so to do, it may, by notification and subject to such conditions and restrictions as may be specified therein, direct any class or category of dealers to pay, on sale of such goods as may be specified in the notification, in lieu of tax payable at the actual sale price, a tax at the rate specified in the respective Schedule on the Maximum Retail Price (M.R.P.). (b) A dealer paying tax at M.R.P. under clause (a) above, shall, in addition to mentioning in the Sale Invoice, the actual sale price, separately indicate in the sale invoice the M.R.P. on which tax has been charged and also print on the top "INVOICE FOR TAX ON M.R.P. (c) Any dealer purchasing goods on which tax has been paid on M.R.P., shall neither be entitled to Input Tax Credit on such purchases nor shall be liable to pay tax on sale on such goods. (d) Where the State Government is of the opinion that it is no longer in the public interest to continue any scheme under the above provisions, it may, by notification, at any time withdraw any such scheme, and thereafter the tax shall be payable under the relevant provisions of the Act. Explanation:- The expression M.R.P. (Maximum Retail Price) means the price printed on label or packet of the goods or the regulated price of the goods, if any. (9) Every notification made under this Section shall, as soon as may be after it is made, be laid before the State Legislative Assembly while it is in session, for a total period of not less than fourteen days, extending in its one session or more than one successive sessions, and shall, unless some later date is appointed, take effect from the date of its publication in the Gazette subject to such modifications or annulments as the State Legislative Assembly may during said period make. However any such modification or annulment shall be without prejudice to the validity of any thing previously done thereunder except that any imposition, assessment, levy or collection of tax or penalty shall be subject to the said notification or annulment. (10) Notwithstanding anything contained in this Section, the State Government may grant moratorium for payment of the admitted tax in case of industrial units under the provisions of Section 76 of this Act. [Levy of tax by 4-A Notwithstanding anything contained in Section 3 and Section 4, the weight volume, State Government may, by notification, fix the amount of tax payable measurement on the sale or purchase of certain goods or a class of goods in respect of or unit on a specified area or whole of the State, on the basis of weight, volume, certain goods measurement or unit, and subject to such terms and condition as may be notified.]1 1-Added by section 3 of Uttarakhand Act No. 09 of 2012. Net Tax 5. (1) The net tax payable by a taxable person for a tax period shall be determined by Payable the formula: Net tax payable = (A+B)-C Where "A" is Output Tax being the total of the tax payable as per sub- section (2) below: and "B" is Tax on Purchases for the said tax period under the provisions of sub- section (10) of Section 3: and "C" is Input Tax being the total of the tax paid as per sub-section (3) below and subject to the provisions of Section 6. (2) Output Tax- (a) Output tax in relation to a registered dealer means the tax charged or chargeable under this Act in respect of any sale or supply of taxable goods made by the dealer in the course of his business and includes tax paid by a commission agent in respect of sale of taxable goods made on behalf of such dealer; (b) Subject to the provisions of Section 6, a dealer shall be liable to pay the output tax under this Act leviable on the taxable turnover at the rate and subject to such conditions as may be prescribed from time to time. (3) Input Tax- Subject to the provisions of Sections, Input tax in relation to any registered dealer means the tax paid or payable under this Act by the dealer to another registered dealer on the purchase of any taxable goods other than Special Category Goods, in the course of business for resale or for use in manufacturing or processing of such taxable goods for sale or for use as container or packing materials for packing of such manufactured goods. (4) The net tax payable by a dealer liable to pay tax but not registered under this Act for a tax period shall be equal to the output tax and tax on purchases, if any, payable for the said period. (5) Every taxable person shall pay in full the tax payable by him for the tax period at the time that person is required to file his return pursuant to sub-section (1) of Section 23. (6) If the amount calculated under sub-section (1) is a negative quantum, the same shall be adjusted against tax liability, if any, or refunded as per the provisions under sub-section (10), sub-section (11), sub-section (12) and sub-section(l3) of Section 6 of this Act. Input Tax Credit 6. (1) Input Tax Credit shall be allowed only to a registered dealer, and for the purpose of calculating the net tax payable by a registered dealer for any tax period after being registered, an input tax credit as determined under the provisions of this Act shall be allowed to such registered dealer for the tax paid or payable in respect of all taxable sales other than sale of goods specified in Schedule in or any other sales as may be prescribed: Provided that no input tax credit shall be allowed in respect of the taxable purchases on which the tax is paid or payable under sub-section(l0) of Section 3 : Provided further that notwithstanding anything contained in sub- section (1) or its proviso above, input tax credit in respect of purchases on which tax is paid or payable under sub-section (10) of Section3, shall be allowed in the following circumstances:-- ------------------------------------------- [Provided further that, in no case the amount of input tax credit or refund on any purchase of goods shall exceed the amount of tax, in respect of the same goods actually paid under this act or any earlier law, into the Government treasury; ]1 (a) purchase from a person who sells agriculture or horticulture produce grown by him or grown on any land in which he has an interest whether as a owner, usurfructuary mortgagee, tenant or otherwise, or who sells poultry or dairy products from fowls or animals kept by him, and such persons are, in respect of such goods, not treated as a dealer under the provisions of sub- section (11) of Section 2 of this Act; or (b) purchase of any goods as may be notified by the State Government for this purpose, subject to such conditions and restrictions as may be specified in said notification. (2) The input tax credit to which the registered dealer is entitled shall be the amount of tax paid by the registered dealer to the seller, on his turnover of purchases made during the tax period, in- tended to be used for the purposes and subject to the conditions as specified in this Section and calculated in such manner as may be prescribed. (3) Input tax credit shall be allowed for the goods purchased within the State of Uttarakhand, from a registered dealer holding a valid certificate of registration under Section 15 or Section 16, for the purpose of- , (a) sale in Uttarancha1; or (b) sale in the course of inter-state trade and commerce; or (c) sale in the course of export out of the territory of India; or (d) use as raw material in manufacturing or processing of goods (other than those specified in Schedule I or Schedule Ill) and containers or other packing materials used for packing of such manufactured goods, for sale or resale within the State or in the course of inter -state trade or commerce; (e) use as raw material in manufacturing or processing of any goods (other than those specified in Schedule ill) and containers and other packing materials used for packing of such manufactured goods, for sale in the course of export of goods out of the territory of India: [Provided that with reference to clause (d) above, in case such manufactured goods are dispatched outside the State other than by way of sale, a partial amount of input tax credit shall be allowed in respect of tax paid in excess of 3 percent on the raw materials used directly in the manufacture of such goods :]2 Provided further that partial input tax credit shall be allowed in respect of tax paid in excess of four percent on petroleum products used as fuel (other than Petrol. Aviation Turbine Fuel, Natural Gas and Diesel) and other fuels used in production of taxable goods or captive power, but excluding fuel when used as fuel in motor vehicles. -------------------------------------------- 1- Added by section 3 (1) of Uttrakhand Act no11 of 2015. 2- Substituted by section 3(2) of Uttrakhand Act no11 of 2015. (4) (a) Where during a tax period a registered person purchasing goods (other than Capital goods) on which an input tax credit is admissible under the provisions of this Section, and the purchases are used partially for various purposes specified in sub-section (3), input tax credit shall be allowed proportionate to the extent they are used for the purposes specified therein, and such different purposes include- (i) sales consisting of sale of taxable goods and sale of goods exempted from tax, or (ii) sales out side the State consisting of sale of goods and dispatches of goods in the form of consignment or stock transfer to other States, or (iii) inputs being used in the course of business and inputs being used for any other purposes; (b) Amount of input tax credit in respect of purchases of a particular commodity during the tax period shall be the aggregate of all amounts of input tax credit computed in respect of each purpose the commodity purchased is utilized. The total amount of input tax credit shall be the aggregate of input tax credit for all commodities;
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The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 11
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The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 11
This provision covers input tax credit rules, presumptive tax for some registered retailers, and registration requirements for dealers.
(c) The method that is used by a person to determine the extent to which goods are sold or supplied, or used or consumed in the manufacturing of goods, or intended to be sold or supplied, or used or consumed in the manufacturing of the goods, for different purposes, should be in an intelligible form and fair and reasonable in the circumstances: Provided that the State Government may, from time to time, frame rules consistent with the provisions of this Act for computation of input tax and when such rules are framed, no input tax shall be computed except in accordance with such rules. (5) For the purpose of calculating the net tax payable by a registered person for his first tax period after commencement of this Act or his becoming registered, as the case may be, an input tax credit as determined under this Section shall be allowed, subject to the following conditions, to the registered person for the tax paid or payable in respect of stock in hand of all taxable goods (excluding capital goods) purchased by the person prior to the commencement of this Act, or, as the case may be, the person becoming registered-- (a) goods were purchased by a registered dealer for use in his business, (b) goods were purchased not more than one year prior to the date of commencement of this Act or, as the case may be, the date of registration, and goods are in hand on such date, 1. Substituted by section 5 (a) of Uttarakhand Act No. 05 of 2008. 2. Substituted by section 6 (i) of Uttarakhand Act No. 11 of 2010. (c) goods, if purchased before the commencement of this Act, have suffered tax under Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 and are also taxable under this Act, . (d) input tax credit shall be the actual rate of tax paid on purchase of such goods or the rate as applicable under this Act, whichever is lower. (6) An input tax credit shall be claimed by a registered dealer in the following manner:-- (a) In respect of goods held in the opening stock (excluding Capital Goods) on the date of commencement of this Act, or on the date the dealer applies for grant of registration, input tax credit shall be claimed in six equal monthly installments in returns for the tax periods covering period of six months starting [after expiry of six months]1 from the month in which the date of commencement of this Act or, as the case may be, the date of presentation of application for registration falls; [(b) In respect of purchase of Capital Goods up to the date of commencement of commercial production, a manufacturer shall be eligible to claim the input tax credit, in two equal yearly installments following the year in which the date of first sale of such taxable goods falls. In case of purchase of Capital Goods after the date of commencement of commercial production, the total of such input tax credit for a financial year shall be claimed in two equal yearly instalments commencing from the next finical year. The yearly instalments shall be claimed in the return for the period ending September or in the return of any of the subsequent tax periods in each of the two years: Provided that the amount of input tax credit in case of goods sold in the course of export out of the territory of India shall be claimed by the dealer in one yearly instalment instead of two yearly instalments as above.]2 (c) In other cases input tax credit shall be claimed in the return of the tax period in which purchase of goods to which such input tax credit relates, have been made. (7) (a) No input tax credit shall be allowed on purchase of Capital Goods when- (i) goods are not connected with the business of the dealer; or (ii) goods purchased from an un-registered dealer or a dealer whose Certificate of Registration has been cancelled; or (iii) goods purchased from out side the State; or 1. Substituted by section 5 (c) of Uttarakhand Act No. 05 of 2008. 2. Substituted by section 5 (d) ibid. (iv) goods are purchased or paid for prior to the date of commencement of this Act or the date of registration under this Act; or (v) goods are used in manufacturing or processing of goods exempt from tax or Special Category Goods specified in schedule III, or providing services or trading activities which are not liable to tax under this Act; or (vi) goods are used for lease under an agreement of transfer of right to use goods (whether for a specified period or not) for any purpose; or (vii) goods are used in connection with transfer of property in goods involved in the execution of works contract; or (viii) goods on which tax being payable under this Act or under the Uttarakhand (The Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 has not been paid on any earlier sale or purchase of such goods; or (ix) goods are used in generation of energy/power including captive power; or (x) goods have been already used, or acquired for use in any other factory or workshop in India; [(xi) goods purchased from a registered dealer who has given an option to pay Presumptive Tax at a percentage of turnover of sales under sub-section (1) of section 7 or a lump sum amount in lieu of tax on sale and/or purchase of such goods by way of composition under sub-section (2) of section 7.]1 Explanation:- The Government may, by notification, declare any Capital Goods which shall not be deemed, for purpose of this Section, to be included in plant, machinery and equipment above. (b) No input tax credit shall be allowed on the capital or other expenditure on land, civil structure or construction, and motor car, accessories or spare parts. (c) In case of closure of business before the period specified above, no further input credit shall be allowed and input tax credit carried forward, if any, shall be forfeited; (8) No input tax credit shall be allowed on purchase of goods, other than the Capital Goods, when- (a) goods not connected with the business of the dealer; or (b) goods purchased from an un-registered dealer or a dealer whose Certificate of Registration has been cancelled; or 1. Substituted by section 5 (e) of Uttarakhand Act No. 05 of 2008. (c) goods purchased from out side the State; or (d) goods the sale of which is exempted under this Act or the goods used in manufacture, processing or packing of such goods; or (e) goods whether goods as such or constituents of finished or semi finished goods which remain unsold in stock at the time of closure of business due to discontinuance by the dealer or cancellation of his registration or his being declared non-taxable under the provisions of this Act; or (f) goods transferred outside the State, otherwise than by way of sale; or ;. (g) in respect of raw material used in manufacture or processing of goods where the finished products are dispatched out side the State other than by way of sales; or (h) goods purchased from a registered dealer who has given an option to pay Presumptive tax at a percentage of turnover of sales under sub-section (1) of Section 7 and a lump sum amount in lieu of tax on sale and, or purchase of such goods by way of composition under sub-section(2)of Section 7; or (i) goods that are stolen or lost or destroyed or disposed of in any manner other than in ordinary course of business or goods distributed by way of free sample or gift; or (j) goods leased under an agreement of transfer of right to use any goods (whether for a specified period or not) for any purpose; or (k) goods sold by way of transfer of property in goods(whether as goods or in some other form) involved in the execution of works contract, or (l) goods on which tax being payable under this Act or under the Uttarakhand (The Uttar Pradesh Trade lax Act, 1948) Adaptation and Modification Order, 2002 has not been paid on any earlier sale or purchase of such goods; or [(m) Special Category Goods specified in Schedule-III or the goods except molasses used in manufacture, processing or packing of such goods; or]1 (n) goods are used in generation of energy/power including captive power : [Provided that in respect of transactions falling under (item g) a partial amount of input tax credit shall be allowed in respect of tax paid in excess of 3 percent on materials used directly in the manufacture of goods: ]2 Provided further that if input tax credit on purchase of goods in the circumstances referred to in [item (g)]2 above, hat teen claimed by a dealer, the same shall stand reversed. (9) (a) Input tax credit shall not be claimed by a dealer where the Sale Invoice from the registered dealer selling the goods evidencing the input tax paid is- (i) not available with the dealer in original or its duplicate copy as per the provisions under Section 60 ; or 1. Substituted by section 5 (f) of Uttarakhand Act No. 05 of 2008 2. Substituted by section 3(3) of Uttrakhand Act no11 of 2015. (ii) the assessing authority has reason to believe that the original Sale invoice hall not been issued by the selling dealer from whom the goods are purported to have been purchased; (b) Where a taxable person does not have an original Sale invoice or a duplicate copy thereof, evidencing the input tax period, Assessing Authority may after recording the reasons in writing allow an input tax credit in the tax period in which the credit arises where the assessing Authority is satisfied- (i) that the taxable person took all the reasonable steps to obtain a Sale invoice; (ii) that the failure to obtain Sale invoice was not due to any fault of the taxable person; and (iii) the amount of input tax claimed by the taxable person is correct; (10) If the input tax credit of a registered dealer, for a tax period exceeds the tax liability for that period, the excess amount shall be adjusted against the tax liability, if any, under the Central Sales Tax Act, 1956, for the same tax period and the balance shall be credited against any outstanding tax, penalty or interest under this Act or under the Central Sales Tax Act, 19,56 and only the remaining amount shall be carried forward by the dealer to succeeding tax periods and the amount shall be deemed to be an input tax credit for that period: Provided that if any amount is refundable ‘to a dealer on account of sale of goods in the course of export, he shall, after the end of every quarter of a year, be entitled, to the refund of excess amount as per the provisions of Section 37 of this Act. (11) Every dealer liable to file returns under Section 23 shall, after the end of the assessment year, file, within 90 days, a statement showing his admitted tax liability and the amount of input tax credit for the assessment year after calculating the adjustments, if any, made between different tax periods during the relevant assessment year and also the amount if any, adjusted towards outstanding tax, penalty and interest dues. (12) If any amount is claimed by the dealer to his credit in excess after adjustments as per sub- section (11) above, he may adjust such excess amount in subsequent year in returns of different tax periods. (13) Notwithstanding any thing contained in sub-section (10), sub-section (11) or sub- section (12), the assessing authority shall determine the amount of input tax credit paid by the dealer in excess of his tax liability at the time of final assessment for the relevant assessment year under Section 25 or Section 26, and if any amount is found refundable, the same shall be refunded or adjusted under the provisions of Section 36: Provided that if the assessment for a financial year is not completed within a period of two years after the close of the relevant financial year, the dealer shall be entitled to provisional refund, if any, pending assessment and the due amount shall be refunded to him and the provisions of Section37 shall mutatis mutandis apply in case of such refunds. (14) Adjustment in Tax Credit: (a) Adjustments as provided under this Section shall be made in relation to taxable sales by a person, when- ---------------------------------- (i) the rate of tax charged to that sale is different from the rate of tax as applicable under the provisions of this Act; or (ii) the sale amount is altered whether due to the offer of discount allowed as a normal trade practice or for any other reason; or (iii) the goods or part of the goods sold have been returned to the seller within 6 months from the date of sale; and the seller has, as a result of the occurrence of one or more of the events described in sub-clauses (i) to (iii) in clause (a) above- (A) issued a Sale invoice in relation to that sale and the amount shown therein as tax charged on that sale is incorrect in relation to the amount properly chargeable on that sale; or (B) filed a return for the tax period in which the sale occurred and had accounted for an incorrect amount of output tax on that sale in relation to the amount properly chargeable on that sale; (b) Where a seller has accounted for an incorrect amount of output tax as contemplated in clause (a), that seller shall make an adjustment in calculating the tax payable by that seller in the return for the tax period during which it has become apparent that the output tax is incorrect, and if- (i) the output tax properly chargeable in relation to that sale exceeds the output tax actually accounted for by the seller, the amount of that excess shall be deemed to be tax charged by that seller in relation to a taxable sale attributable to the tax period in which the adjustment is to be made, and shall not be attributable to any prior tax period; or (ii) the output tax actually accounted for exceeds the output tax properly chargeable in relation to that sale, that seller shall reduce the amount of output tax attributable to the said tax period in terms of Section 4 by the amount of that excess: (c) The credit allowed under sub-clause (i) of clause (b) above is treated as a credit for input tax; (d) No credit shall be allowed under (b) (i) clause above where (i) the excess tax has been borne by the purchaser of the goods, (ii) the sale has been made to 'aperson who IS not a registered person, (iii) unless the amount of the excess tax has been repaid by the taxable person to the person from whom the excess tax collection is made, whether in cash or by adjustment through a credit note and the registered person maintains evidence to the satisfaction of the assessing authority for such payment; -------------------------------- (15) Credit notes and Debit notes- (a) Where a Sale invoice has been issued and the amount shown as tax charged in the Sale invoice exceeds the tax payable under this Act in respect of that sale, the registered dealer making the sale shall provide the purchaser with a credit note to this effect. (b) Where the Sale invoice has been issued and the tax payable under this Act in respect of the sales exceeds the amount of tax charged in that Sale invoice the registered dealer making the sale shall provide the purchaser with a debit note to this effect. (c) In case of goods returned or rejected by the purchaser, a credit note to this effect shall be issued by the selling dealer to the purchaser and a debit note will be issued by the purchaser to the selling dealer. (16) Reverse tax credit: If goods purchased for use specified under sub-section (3) are subsequently used, fully or partly, for purposes other than those specified under the said sub-section, the input tax credit there on shall be calculated and be reduced from the tax credit for the tax period during which the said utilization otherwise has taken place: Provided that if part of purchased goods are utilized otherwise, the amount of reverse tax credit shall be proportionately calculated; (17) Net Input Tax Credit: The net input tax credit to which a registered dealer is entitled shall be determined by the formula: Net Input Tax Credit = A+B-C Where A = the amount of input tax credit the dealer is entitled to under sub-section (2). B = tax credit as determined under sub-section (10) and sub-section (14) of this Section. C = reverse tax credit as determined under sub-section (16) of this Section. [(18) Notwithstanding anything to the contrary contained in this section, where goods purchased or resold or goods manufactured or processed by using or utilizing such purchased goods are sold at a price which is lower than; (i) the purchase price of such goods in case of resale; or (ii) the cost price in case of manufacture; the amount of input tax credit shall be claimed and be allowed to the extent of tax payable on the sale value of such goods or manufactured goods.]1 _____________________________ 1. Added by section 3(4) of Uttrakhand Act no11 of 2015. Composition 7. [(1) Levy of Presumptive Tax for registered retailers:- Schemes All registered retailers, whose gross turnover of sales within the State, excluding the sale of goods specified in Schedule II (c) and Schedule III , and the goods specified in Schedule-I on which additional excise duty is leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957 in any assessment year is neither likely to exceed fifty lakh rupees nor his such turnover, for the assessment year preceding such assessment year has exceeded fifty lakh rupees, subject to such conditions and restrictions as may be prescribed, shall pay, in lieu of the tax under the provisions of this Act, a tax on the entire turnover of such sales excluding sale of goods specified above at the rate of 1 % on such turnover. Such dealer shall not be entitled to charge or collect any tax on such sales and shall not be entitled to any input tax credit on his purchases: Provided that this sub-section shall not apply to such registered retailer, who is an importer or manufacturer and imports goods within the territory of India or exports the goods outside the territory or transfers right of ownership of property (whether goods or in some other form) involved in execution of work contracts or in case of transfer of the right to use goods for any purpose (whether or not for a specified period : Provided further that if a registered retailer does not exercise option to pay tax as per the provisions of this sub-section, he shall be liable to pay tax as per the provisions of Section 3 of this Act. Explanation:- Where a dealer has exercised the option to pay tax under this sub- section, he shall be liable to pay tax during the year accordingly even if the turnover exceeds the amount mentioned above.]1 1-Substituted by section 2 of Uttarakhand Act No. 10 of 2008. (2) Payment of money in lump sum in lieu of tax: (a) Notwithstanding anything contained in this Act, but subject to the directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover in lieu of tax that may be payable by a dealer in respect of such goods or class of goods and for such period as may be agreed upon and such dealer shall not realize from any person any amount in lieu of composition money by giving it a different name, or colour, by way of tax on sale of goods and no input tax credit shall be allowed on his purchases: Provided that this Section shall not apply to a registered dealer who imports goods inside or exports goods outside the territory of India; (b) Where a composition money for a period has been accepted in respect of a single commodity any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the assessment during which the changed rate remains in force; (c) Where the State Government is of the opinion that it is no longer in the public interest to continue any scheme of composition of tax liability, it may at any time during the period, withdraw such scheme and in that case if a lump sum amount of composition money has been fixed, a pari. of it in proportion to the part of the period during which the scheme remained in force shall be payable by the dealer. Explanation:- For the purpose of this Section the dealer includes- (i) a dealer who makes sale of goods by way of transfer of property in goods (whether as goods or in some other form) involved in a works contract, or (ii) a dealer who makes sale of goods by way of transfer of right to use of any goods (whether or not for a fixed period) for any purpose. Liability of a 8. (1) Where a dealer dies, his executor, administrator or other legal representative Proprietary shall be deemed to be the dealer for the purposes of this Act and the Concern provisions of this Act shall apply to him in respect of the business of the said deceased dealer. (2) If the business carried on by the dealer is continued after his death by his legal representative or any other person, such representative or person shall be liable to pay tax including any penalty and interest due from such dealer under this Act or any earlier law, in the like manner and to the same extent as the deceased dealer, whether such tax including penalty and interest has been assessed before his death, but has remained unpaid or is assessed after his death; (3) If the business carried on by the dealer is discontinued whether before of after his death his legal representative shall be liable to pay in the like manner and to the same extent as the deceased dealer would have been liable to pay if he had not died, the tax including any penalty and interest due from such dealer under this Act or under any earlier law. (4) Where a dealer liable to pay tax under this Act, is succeeded in the business by any other person in the manner described in sub-section (2) then such person shall be liable to pay tax on the sales or purchases of goods made by him on or after the date of such succession and shall (unless he already holds a certificate of registration) within 60 days thereof apply for registration : --------------------------------------------- (5) In respect of any liability of the deceased, his executor, administrator or other representative shall however be liable only to the extent of the assets of the deceased in his hand; (6) Any proceedings under this Act, including the proceedings for recovery, may be continued from the stage at which it was pending at the time of the death of the dealer; (7) The provisions of sub-section (1) and sub-section (2) shall mutatis mutandis apply to a dealer being a partnership firm, which may stand dissolved in consequence of the death of any partner. Liability in 9. (1) Notwithstanding any thing contained in the Indian Partnership Act, 1932 or case of a Firm any contract to the contrary, where any firm is liable to pay tax including etc. penalty and interest under this Act, the firm and each of the partners of the firm shall be jointly and severally liable to pay tax including penalty and interest and accordingly any notice or order under this Act may be served on any person who was a partner during the relevant-time whether or not the firm has been dissolved and all the provisions of this Act shall apply accordingly; (2) Where any such partner retires from the firm he shall be liable to pay the tax, penalty and interest remaining unpaid at the time of his retirement and any such amount due up to the date of retirement though un-assessed at that date. (3) Where any such partner retires from the firm, he shall intimate the date of his retirement to the assessing authority in writing and shall be liable to pay tax including any penalty or interest remaining unpaid at the time of his retirement and any such amount due up to the date of his retirement though un-assessed on that date. However if no such intimation is given within 30 days from the date of retirement, the liability of the partner shall continue until the date on which such intimation is received by the assessing authority. (4) Where a dealer is a firm or association of persons or a Joint Hindu Family, and such firm, association or Family has discontinued business, - (a) tax including penalty, if any, payable under this Act by such firm, association or family up to the date of such discontinuance may be assessed and determined as if no such discontinuance had taken place: and (b) every person who was at the time of such discontinuance, partner of such firm, or a member of such association or family shall, notwithstanding such discontinuance, be liable severally and jointly for the payment of the tax assessed or any penalty imposed and payable by such firm, association or family whether assessment is made or penalty is imposed prior to or after such discontinuance, and subject to as aforesaid, the provisions of this Act shall apply as if every such person or partner were himself a dealer: Provided that where it is found that a change has occurred in constitution of the firm or association, the firm or association, as re- constituted, as well as partners or members of the firm or association, as it existed before re-constitution, shall jointly and severally be liable to pay tax including penalty, if any, due from such firm or association for any period before its re-constitution. ------------------------------------------ Explanation:- The dissolution or re-constitution of a firm or association of persons or partition of a Joint Hindu Family shall be deemed to be discontinuance of business within the meaning of this Section. Liability in 10. (1) In case of any guardian or trustee of any minor or other incapacitated person cases of Minors carrying on the business on behalf of or for the benefit of such minor or other and incapacitated person the tax shall be levied upon and recoverable from such Incapacitated guardian or trustee, as the case may be, in like manner and to the same extent Persons as it would be leviable upon and recoverable from any such person or other incapacitated person, if he were of full age and sound mind and as if he were conducting the business himself, and all provisions of this Act and the rules made thereunder shall apply accordingly. (2) If the guardianship or the trust is terminated, the ward or, as the case may be, the beneficiary shall be liable to pay the tax including any penalty and interest due from such dealer up to the time of the termination of the guardianship or trust, whether such amount has been assessed before the termination of the guardianship or trust, but has remained unpaid, or is assessed thereafter. Liability in 11. In case of business owned by a dealer whose estate or any portion of whose case of Court estate is under the control of the Court of Wards, the Administrator General, of Wards etc the Official Trustee or any Receiver or Manager (including any person whatever his designation who in fact manages the business on behalf of a dealer) appointed by him or under any order of a court, the tax shall be levied upon and recoverable from such Court of Wards, Administrator General, Official Trustee, Receiver or Manager, in like manner and in the same terms as it would be leviable upon and recoverable from the dealer, as if he were conducting the business himself, and all the provisions of this Act and the rules made thereunder shall apply accordingly. Liability in 12. (1) Liability of Directors of Private Company in Liquidation :- case or a Notwithstanding anything contained in the Companies Act, 1956, when any Company private company is wound up after the commencement of this Act, and any tax assessed on the company under this Act for any period, whether before or in the course of or after its liquidation, can not be recovered, then, every person who was a director of the private company at any time during the period for which the tax is due shall be jointly and severally liable for payment of such tax unless he proves that the non-recovery can not be attributed to any gross neglect, misfeasance or breach of duties on his part in relation to the affairs of the company. (2) Liability in case of Company in Liquidation (a) Every person- (i) who is a liquidator of any company which is being wound up whether under the orders of a court or otherwise; or (ii) who has been appointed the receiver of any assets of a company (herein after referred to as the "Liquidator"), shall, within 30 days after he has become such liquidator, give notice of his appointment as such to the assessing authority; . ------------------------------------------------ (b) The assessing authority shall, after making such enquiries or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he receives notice of the appointment of the liquidator, the amount which in the opinion of the assessing authority would be sufficient to provide for any tax (including any penalty or interest) which is then, or is likely thereafter, to become payable by the company; (c) The liquidator shall not part with any of the assets of the company or the properties in his hand until he has been notified by the assessing authority under clause (b) above and on being so notified, the liquidator shall set aside an amount equal to the amount notified by the assessing authority and, until he so sets aside such amount, he shall not part with any of the assets of the company or the properties in his hand: Provided that nothing contained in this clause shall debar the liquidator from parting with such assets or properties in compliance with any order of a court or for the purpose of the payment of tax and penalty, if any, payable by the company under this Act or for making any payment to secure creditors whose debts are entitled under law to priority of payments over debts due to Government on the date of liquidation or for meeting such cost and expenses of the winding up of the company as are in the opinion of the assessing authority reasonable; (d) If the liquidator fails to give notice in accordance with clause (a) or fails to set aside the amounts required by clause (c) or parts with any assets of the company or the properties in his hand ill contravention of the provision of that clause, he shall be personally liable for the payment of tax, penalty and interest, if any which the company would be liable to pay under this Act: Provided that if the amount of tax, penalty and interest, if any, payable by the company is notified under clause (b) the personal liability of the liquidator under this sub-section shall be to the extent of such amount; (e) Where there are more liquidators than one, the obligation and liabilities attached to the liquidator under this section shall attach to all liquidators jointly and severally; (f) the provisions of this Section shall have effect notwithstanding any thing to the contrary contained in any other law for the time being in force; (g) for the purpose of this Section, the expressions "company" and ''private company" shall have the meanings respectively assigned to them under clauses (i) and (ii) of sub-section (1) of Section 3 of the Companies Act, 1956. (3) Amalgamation of Companies: (a) When two or more companies are to be amalgamated by the order of a Court or of the Central Government and the order is to take effect from a date earlier to the date of order and any two or more such companies have sold or purchased any goods to or from each other in the period commencing on the date from which the order is to take effect and ending on the date of the order, then such transaction of sales and purchases will be included in the turnover of the sales or the purchases of the respective companies and will be assessed to tax accordingly; ------------------------------------------------------ (b) Notwithstanding any thing contained in the said order, for all the purposes of this Act, the said two or more companies will be treated as distinct companies and will be treated as such for all periods up to the date of the said order and the registration certificates of the said companies will be cancelled where necessary, with effect from the date of the said order; (c) Words and expressions used in this Section, but not defined will have the respective meaning assigned to them in the Companies Act, 1956. Certain Agents 13. (1) Where any person sells or purchases any taxable goods on behalf of his liable to tax for principal as a commission agent, then he and his principal shall both be jointly sales on behalf and severally liable to pay tax on the turnover of such sales or purchases: of Principal Provided that the first liability to pay the tax shall be that of the commission agent and he may realize the same from the principal; Provided further that if the principal shows to the satisfaction of the assessing authority that the tax has been paid by such commission agent on such goods, the principal shall not be liable to pay the tax again in respect of the same transaction. (2) Where a manager or commission agent of a non-resident dealer sells or purchases any goods on behalf of a non-resident dealer in the State, then the non-resident dealer and the manager or agent residing in the State, shall be jointly and severally liable to pay tax on the turnover of such sales or purchases: Provided that the first liability to pay the tax shall be that of the manager or commission agent and he may realize the same from the non- resident dealer: Provided further that if the non-resident dealer shows to the satisfaction of the assessing I authority that the tax payable in respect of such sale or purchase has been paid by the manager or commission agent residing in the State, then the non-resident dealer shall not be liable to pay the tax in respect of the same transaction. Liability in 14. (1) Where a dealer, liable to pay tax under this Act, transfers his business in whole case of or in part, by sale, gift, lease, license, hire or in any other manner whatsoever Transfer of the transferor and the transferee shall jointly and severally be liable to pay tax Business (including any penalty and interest) due from the dealer unto the time of such transfer, whether such tax (including any penalty and interest) has been assessed before such transfer but has remained unpaid or is assessed thereafter. (2) Where the transferee or lessee of a business referred to in sub-section (1) carries on such business either in his own name or in some other name, he shall be liable to pay tax on sale of goods effected by him with effect from the date of such transfer and shall, if he is an existing dealer, apply within the prescribed time for amendment of his certificate of registration. (3) Where a tax including penalty and interest, if any is recovered from a transferee under sub- section (1) such transferee shall be entitled to recover the same from the person who was originally liable to pay the tax. (4) Where a dealer liable to pay tax under this Act is succeeded ill the business by any person, then such person shall be liable to pay tax on the sales or purchases of goods made by him on or after the date. ---------------------------------------------- CHAPTER -III REGISTRATION, AMENDMENT AND CANCELLATION Registration 15. (1) Any dealer or a person, carrying on business and liable to pay tax under this Ordinance shall get himself registered within such time and in such manner as may be prescribed: Provided that a dealer liable to pay tax shall be allowed thirty days time from the date from which he is first liable to pay such tax, to get himself registered. (2) Every dealer- (a) who sells any goods imported by him from out side Uttarakhand; or (b) who sells goods manufactured by him by using goods imported from out side the State; or (c) who is liable to pay tax under any other provision of this Act; or (d) who is subjected to tax deduction at source under the provisions of section 35 ; or (e) who would be liable to pay tax (had the exemption not been granted under this Act), provided his actual or estimated turnover for the assessment year is not less than the taxable quantum as per sub- section (7) of section 3; or (f) who commences business during the course of an assessment year and whose average monthly estimated turnover for the remainder of such year, or whose actual turnover in any month during the aforesaid period is not less than one-twelfth of the amount specified in sub-section (7) of Section 3, shall be liable for registration: Provided that it shall not be necessary for a dealer who deals exclusively in goods exempted from tax under the provisions of this Act other than those exempted conditionally, to obtain registration under this Act. (3) Notwithstanding any thing contained in this Section, following dealers who otherwise may not be liable to pay tax, shall also be deemed liable for obtaining registration under this Act, from the date on which a dealer for the first time-- (a) receives any taxable goods from outside the State, or (b) imports goods inside or export goods outside the territory of India, or (c) consigns any taxable goods out side the State except by reason of a sale. (4) Notwithstanding any thing contained in this Section, the following class of dealers shall be liable for registration irrespective of their turnover at the commencement of their business in the State-- (a) every casual dealer, (b) every dealer registered under the Central Sales Tax Act,1956, within the State, (c) every dealer residing out side the State but carrying on business within the State, (d) every dealer in liquor including beer, --------------------------------------- (e) every commission agent, broker, delcredre agent, auctioneer or any other mercantile agent by whatever name called, who carries on the business of buying, selling supplying or distributing goods on behalf of his principal. (5) Every dealer required to be registered as per the provisions referred to above, shall make an application in this behalf to the assessing authority within such time and in such manner as may be prescribed : [Provided that an application for registration without furnishing the prescribed details shall not be accepted]1 (6) Every dealer who under any provisions of the Uttarakhand(the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order,2002 had-- (a) held a registration certificate; or (b) held a provisional registration certificate, on the date immediately preceding the date of commencement of this Act and to whom sub- section (4) or sub-section (5) of Section 3 of this Act applies, and neither the registration certificate has been cancelled by the assessing officer nor such dealer has discontinued business till the date of commencement of this Act, he shall, subject to the provisions of Section 17, be deemed to be a registered dealer under this Act, from the date of commencement of this Act, and if such a dealer is not desirous of continuing to be a registered dealer under this Act, he shall submit an application to the Assessing Authority to this effect within 30days of the commencement of this Act. (7) Every dealer who has been a registered dealer under the provisions of Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 immediately before the commencement of this Act and is not liable to registration under this Act in view of the turnover limits mentioned in sub-section (7) of Section 3, but if he desires to retain registration, he may be granted Voluntary Registration under this Act on his application submitted within such time and in such manner as may be prescribed and shall be deemed to be registered under this Act from the date of commencement of this Act. (8) Every dealer who had applied for grant of registration certificate under any provision of the Uttarakhand(the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 before the date of commencement of this Act, and whose such application is pending for disposal before the assessing authority under that Act, if registration certificate is subsequently granted to him under that Act, and if he has not discontinued business till the date of commencement of this Act, he shall be deemed registered dealer with effect from the date of commencement of this Act. (9) Any dealer who had become liable for obtaining registration certificate under any provisions of Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 and is liable to pay tax under this Act on the date of commencement of this Act, if such dealer had not applied for issue of registration under Uttarakhand (the Uttar Pradesh Trade Tax-Act, 1948) Adaptation and Modification Order, 2002 then without prejudice to any other liability under that Act shall, for grant of registration, present an application for registration within such time and such manner as may be prescribed. 1- Added by section 2of Uttarakhand Act No. 25 of 2010. (10) Any dealer, if otherwise is not liable to tax under this Act according to the provisions under sub-section (4) and sub-section (5) of Section 3, he shall not be deemed to be a registered dealer unless he presents application within such time and in such manner, as may be prescribed, for grant of voluntary registration certificate. Voluntary 16. (1) Any dealer who-- Registration (a) intends to manufacture any taxable goods for sale, or (b) intends to carry on business of sale or purchase of taxable goods, or (c) is carrying on business of sale or purchase of goods but otherwise is not liable to obtain registration, if he so desires, may present an application in the prescribed manner for grant of voluntary registration under this Act, and such registration certificate if granted, shall be valid with effect from the date on which the application is presented. (2) Any dealer who has been granted voluntary registration under this Section or under the provisions of sub-section (7) of Section 15, shall, for so long as his registration remains in force, be liable to pay tax under this Act. (3) The registration of a dealer on application made under this Section shall remain in force unless cancelled under the provisions of this Act. (4) Subject to provisions of sub-section (3) above, a dealer registered on application made under this Section may apply in the prescribed manner to the assessing authority for cancellation of such registration and the assessing authority may, unless the dealer is liable to pay tax under this Act, cancel the registration from the date of such application or any other date as he may deem fit. (5) When the turn over of any dealer registered on application made under this Section has, for three successive years remained below the taxable quantum in each of the years, his liability to pay tax shall cease. (6) Provisions under Section 17, Section 18 and Section 19 shall mutatis mutandis apply in relation to registration certificate to be granted under this Section as those apply to registration under Section 15. Procedure for 17. (1) Where a dealer has not paid the required fee for renewal of registration Registration certificate under the provisions of the Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 the registration certificate shall not be deemed valid on the date of commencement of this Act, but if such dealer deposits the amount of renewal fee along with rupees 100 as late fee within 30 days from the date of commencement of this Act, he shall be deemed to be a registered dealer from the date he deposits the renewal fees. (2) Every dealer who is required to be registered under section 15 or under section 16 shall submit an application for registration in such form, accompanied with such fee, within such time and in such manner as may be prescribed. (3) The assessing authority may, after such enquiry as it considers necessary and subject to the provisions of Section 20 and such other conditions as may be prescribed in this behalf allow the application and cause the dealer to be registered, and issue a certificate of registration in the prescribed form : ---------------------------------------------- Provided that where any security for grant of registration has been demanded from the dealer, registration shall be granted after the dealer has furnished such security to the satisfaction of the assessing authority. (4) Registration shall, subject to the provisions of this Act and the Rules made thereunder take effect from the date on which the dealer becomes liable to registration in case he applies for registration within the period prescribed, and, in any other case, from the date on which he applies for registration. (5) Registration certificate granted to a dealer shall remain in force till the date of discontinuance of business, unless the registration certificate is cancelled by the assessing authority at any time before, under the provisions of Section 18 of this Act. (6) [Subject to the provisions of sub-section (5) of Section 15,]1 f application for registration is incorrect or incomplete or is not in order or the fee or penalty has not been paid or the security demanded has not been furnished or for any other sufficient reasons to be recorded in writing by the assessing authority, it may after giving a reasonable opportunity of being heard to the applicant reject the application by an order in writing. (7) (a) If a dealer to whom a certificate of registration has been granted- (i) has failed to file the returns under this Act within the time prescribed; or (ii) knowingly furnishes incomplete or incorrect particulars in return; or (iii) has failed to pay any tax [including penalty or interest and late fee, if any]2 due from him under the provisions of this Act within the time prescribed, the certificate of registration of such dealer may be suspended by the assessing authority after giving such dealer an opportunity of being heard; (b) Where any proceedings for cancellation of registration under Section 18 are pending for disposal before the assessing authority, the certificate of registration of such dealer may be suspended for the period the proceeding of cancellation are pending, after giving such dealer an opportunity of being heard: [Provided that under clause (a) above the certificate of registration of a dealer shall not be suspended if he has furnished return or returns and deposited the amount of tax due, interest and late fee, if any, payable within the time prescribed in the notice.]3 (8) Suspension of certificate of registration under clause (a) of sub-section (7) will be withdrawn and registration certificate shall be restored on an application made by the dealer on furnishing evidence of payment of all taxes [including penalty, interest or late fees, if any]4 and on furnishing of overdue return or returns with in 45 days from the date of suspension. (9) If the dealer whose certificate of registration has been suspended under clause (a) of sub-section (7) fails to comply with the provisions of sub-section (8), the assessing authority may cancel the registration of such dealer, after giving him an opportunity of being heard. 1. Added by section 3 (a) of Uttarakhand Act No. 25 of 2010. 2. Substituted by section 3 (b) ibid. 3. Added by section 3 (c) of Uttarakhand Act No. 25 of 2010. 4. Substituted by section 3 (d) ibid. (10) Suspension of certificate of registration under clause (b) of sub-section (7) shall be withdrawn retrospectively with effect from the date of its suspension if cancellation of certificate of registration is not made. (11) If any dealer to whom the provisions of Section 15 apply-- (a) transfers his business or any part thereof by sale, lease, leave, license, hire or in any other manner whatsoever, or otherwise disposes of this business or any part thereof; or (b) acquires any business, whether by purchase or otherwise; or (c) effects or comes to know of any other change in the ownership or constitution of his business;
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The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 12
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The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 12
Dealers must notify the assessing authority of listed registration changes within 30 days, and a cancelled dealer must surrender the registration certificate in time. The section also sets rules for registration certificates, security, returns, assessment, and related tax consequences.
or (d) discontinues his business or changes his place of business or ware house or opens a new place of business or ware house; or (e) changes the name, style or nature of his business or effects any change in the class or description of goods in which he carries on his business, as specified in his certificate of registration; or (f) enters into partnership or other association in regard to his business; or (g) starts a new business or joins another business either singly or jointly with other person; or (h) in case of a company incorporated under a statute or a company or a private company registered under the Companies Act effects any change in the constitution of Board of Directors; or [(hh) If the transaction in connection of business is initiated through any other bank account or accounts other than the bank account or accounts declared in the registration application or effects the closing of the bank account; or]1 (i) effects any change in particulars furnished in application for grant of registration certificate under Section 15 or Section 16, shall within thirty days of the occurring of any of the events aforesaid, inform the assessing authority in the manner as may be prescribed. (12) Where a dealer's application for registration is rejected under the provisions of this Act, and the dealer, pending the decision on his application for registration, has realised tax from purchasers, he shall be liable to deposit the realised tax in the Government treasury as per the provisions of the Act, and the purchaser shall be entitled to input tax credit as if the dealer, for this purpose, was a registered dealer during the period commencing from the date of this submitting the application for registration to the date of the receipt of such order of rejection by the dealer. ------------------------------------------------------------ 1- Add. by section 2 of Uttrakhand Act no 02 of 2016. Cancellation 18. (1) A certificate of registration granted under Section 15 or under Section 16 to a of registration dealer, may be cancelled by the assessing authority, either on the application of the dealer or on its own motion, where the assessing authority is satisfied that-- (a) any business in respect of which a certificate of registration has been granted to a dealer under this Act has been discontinued; or (b) in the case of transfer of business by a dealer where the transferee already holds a certificate of registration under this Act; or (c) an incorporated body is closed down or if it otherwise ceases to exist; or (d) the owner of a proprietorship business dies leaving no successor to carry on business; or (e) in case of a firm or association of persons if it is dissolved; or (f) a dealer has ceased to be liable to pay tax under this Act or has ceased to be subject to registration; or (g) a dealer has failed to pay any tax (including any penalty or interest) due from him under the provisions of this Act within three months of the due date; or (h) a dealer having issued any Sale invoice to any person regarding sales of goods, has deliberately failed to account for the said invoice in his books of account; or (i) a dealer holds or accepts or furnishes or causes to be furnished a declaration form, which he knows or has reason to believe to be false; or (j) a dealer who has been required to furnish security under the provisions of section 20 but has failed to furnish such security; or (k) a dealer to whom registration certificate was granted has misused it; or (l) a dealer to whom registration was granted has permitted some other person to carry on business in the name of the dealer; or (m) a dealer has transferred any prescribed form of declaration or a certificate under this Act obtained by him, to any other person or a dealer except for lawful purposes; or (n) a dealer has been registered by mistake; or (o) there is any other reason which in the opinion of the assessing authority warrants such action, the assessing authority may at any time, for reasons to be recorded in writing and after giving the dealer an opportunity of being heard, cancel the certificate of registration held by any dealer from such date as the assessing authority may specify in this behalf. (2) Notwithstanding any thing contained in sub-section (1) above, the assessing authority may with the permission of Commissioner or any officer authorised by him for the purpose, cancel the registration of a dealer who has not applied for cancellation of registration if the assessing authority is satisfied that the person is not entitled to registration or voluntary registration under section 15 or section 16. (3) The registration certificate shall not be cancelled on its own motion, and the dealer's application for cancellation of registration certificate shall not be rejected by the assessing authority with- out the dealer being given a reasonable opportunity of being heard. (4) The cancellation of registration will take effect from the date of order of cancellation by the assessing authority unless it is to take effect from a different date ordered by the assessing authority. (5) Every person whose registration is cancelled under this section shall pay in respect of every taxable goods held as stock or as capital goods on the date of cancellation an amount equal to-- (a) the tax that would be payable in respect of those goods if the goods were sold at fair market price on that date; or (b) the total tax credit previously claimed in respect of those goods, whichever is higher. (6) If an order of cancellation passed under this section is set aside as a result of an appeal or other proceedings under this Act, the certificate of registration of the dealer shall, subject to the provisions of section 15 and section 16, be restored and he shall be liable to pay tax in the same manner as if this certificate of registration had never been cancelled: Provided that if the dealer, pending disposal of his appeal or such other proceedings, has realized tax from purchasers, he shall be liable to deposit the realized tax in the Government treasury as per the provisions of this Act. (7) Every dealer who applies for cancellation of his registration shall surrender with his application the certificate of registration granted to him and every dealer whose registration is cancelled other- wise than on the basis of his application shall surrender the certificate of registration within 15 days of date of communication to him of the order of cancellation: Provided that such dealer shall furnish the details of all forms of declaration and certificates under this Act or the Central Sales Tax Act, 1956 obtained and used by him if nut already filed, and shall also surrender the remaining unused forms of declaration and certificates with his application for cancellation of Registration Certificate or, as the case may be, within fifteen days of the date of communication to him of the order of cancellation. (8) The obligations and liabilities under this Act (including the filing of returns and payment of tax required section 23 of any person in respect of any thing done or omitted to be done by that person while the person is a registered person are not affected by the cancellation of the registration certificate : Provided that the cancellation of registration on an application of the dealer or otherwise shall not affect the liability of a dealer to pay the tax (including any penalty and interest) due for any period irrespective of such cancellation whether such tax (including any penalty and interest) is assessed before the date of cancellation but remains unpaid or is assessed thereafter. ---------------------------------------------- Amendment 19. (1) The assessing authority may, after considering any information furnished under of certificate this Act or otherwise received and after making such inquiry as he may deem of registration fit, amend from time to time any certificate of registration, and such amendment of the certificate of registration shall take effect-- (a) in case of change in the name, ownership or place of business or opening of a new place of business, from the date of the event necessitating the amendment whether or not information in that behalf is furnished within the time prescribed under sub- section (11) of section 17; (b) in case of any addition or modification in the description of any goods in the certificate of registration, from the date of the event necessitating the amendment if information on that behalf is furnished within the time prescribed under sub-section (11) of section 17 and in any other case, from the date of receipt of request for such addition or modification by the assessing authority; (c) in case of deletion of any goods or class of goods from the date of order of deletion: Provided that where in consequence of a change in the ownership of a business, the liability of a dealer to pay tax ceases, the amendment of certificate of registration shall take effect from the date on which information in respect of such change is furnished under sub-section (11) of section 17 : Provided further that the assessing authority shall, before amending on his own motion a certificate of registration, give the dealer affected by such amendment an opportunity of being heard. (2) Where a registered dealer-- (a) effects a change in the name of his business; or (b) is a firm and there is change in the constitution of the firm with put dissolution thereof; or (c) is a trust and there is a change in the trustees thereof; or (d) is a guardian of a ward and there is a change in the guardianship; or (e) is a "Joint Hindu family" and the business of such family is Converted into a partnership business with all or any of the coparceners as partners thereof, then merely by reason of any of the circumstances aforesaid, it shall not be necessary for such dealer or such firm to apply for a fresh certificate of registration and on information being furnished in the manner required under this section, the certificate of registration shall be amended. (3) Any amendment of a certificate of registration under this section shall be without prejudice to any liability for tax or penalty imposable for an offence under this Act. --------------------------------------------------- Security in the 20. (1) The assessing authority may, where it appears necessary to him so to do-- Interest of (a) for the proper realization of any tax, penalty or other sums due or payable Revenue under this Act; or (b) for the proper custody or use of forms prescribed under this Act or the rules framed thereunder; or (c) as a condition for the grant or as the case may be, the continuance in effect of registration certificate, by an order in writing and for reasons to be recorded therein, direct, before the grant of or, as the case may be, at any time while the certificate of registration is in force, that the dealer or the person concerned shall furnish, in the prescribed manner and within the specified time; such security or if the dealer or the person' concerned has already furnished such security, such additional security of any nature, as may be specified for all or any of the aforesaid purposes. (2) The assessing authority may, by order in writing and for sufficient reasons to be recorded therein, demand from any person (other than a registered dealer) who imports into the State of Uttarakhand any consignment of goods, reasonable security for ensuring that there is no evasion of tax. (3) No dealer or the person concerned shall be required to furnish any security or additional security under this section by the assessing authority unless he has been given an opportunity of being heard. (4) The amount of such security or additional security that may be required to be furnished by any dealer or any person concerned, shall-- (a) in the case of dealer liable to pay tax under the provisions of section 3 who has applied for the grant of certificate of registration under section 15 or section 16, be such amount as the assessing authority may, having regard to the nature and size of the business of such dealer, determine for the payment of the tax for which the dealer may be or become liable under this Act; (b) in any other case not to exceed the tax payable in accordance with the estimate of the assessing authority on the turnover of the dealer or the person concerned for the assessment year in which such security is required to be furnished. (5) Notwithstanding any thing contained in this section, the Commissioner may, in respect of goods notified by the Government in this behalf, by a general order in writing, direct that the cash security of such amount as may be specified in such order shall be required to be furnished by a dealer or a person requiring any of the forms prescribed under this Act. (6) Where the surety bond has been executed by a registered dealer arid the said registered dealer's certificate of registration is either cancelled or he has closed down his business, the dealer shall furnish. a fresh surety bond as may be directed or in the manner as stated in sub-section (7). (7) Where the security furnished by a dealer or a person concerned under this section is in the form of a surety bond and the surety dies or becomes insolvent, the dealer or the person concerned shall, within 30 days of the occurrence of any of the aforesaid events, inform the assessing authority and shall within 60 days of such occurrence furnish a fresh surety bond or furnish in the prescribed manner other security of the amount of the bond, to the satisfaction of the assessing authority. ----------------------------------------------- (8) The assessing authority may, by order in writing and for sufficient reasons to be recorded therein, forfeit the whole or any part of the security which includes the additional security furnished by a dealer or a person concerned, for- (a) recovery of tax or any other sum due, or (b) recovery of any financial loss caused to the State Government due to negligence or default in not making proper use of or not keeping in safe custody the blank or unused forms as referred to in sub-section (1) above; or (c) recovery of loss of revenue caused by issuing of false invoices: Provided that no order shall be passed under this sub-section without giving the dealer or person concerned an opportunity of being heard. (9) The assessing authority may-- (a) refuse to grant registration certificate, or (b) suspend any such certificate already issued, or (c) refuse to issue any of the forms as referred to in sub-section (1) to any dealer or person concerned, until the dealer or the person concerned has complied with the order regarding furnishing of the security or the additional security, as the case may be: Provided that no order under this 'sub-section shall be passed without giving the dealer or the person concerned an opportunity of being heard. (10) Where the security furnished by any dealer or person concerned is forfeited in whole or in part or is rendered in Sufficient he shall furnish a fresh or further security of the requisite amount or, as the case may be, shall make up the deficiency in such manner and within such period as may be specified in the order. (11) The assessing authority may, on application by a dealer who has furnished security as required, refund in the prescribed manner, any amount of security or part thereof if such security is not required for the purpose for which it was furnished. ------------------------------------ [(12) No security under this section shall be required to be furnished by a dealer exclusively dealing in goods exempted from tax under section 4 and not making use of any of the forms prescribed under this Act or under the Central Sale Tax Act, 1956.]1 (13) An appeal under section 51 may within such time and in such manner as may be prescribed, be filed against any order passed under this section. (14) Any dealer or person concerned aggrieved by an order of appellate authority may, within such time and in such manner as may be prescribed, file an appeal under section 53. (15) The provisions of this section shall mutatis mutandis, apply in relation to security required to be furnished under the order of any authority under this Act or the Court. Quoting of 21. (1) Every registered dealer shall get his registration number and the date from Registration which it is effective, printed on every sale invoice, challan or any such Number documents relating to sales or purchases. (2) Every registered dealer shall present his registration certificate if so desired by any authority under this Act in connection with any proceedings under this Act. (3) Every registered dealer shall show his registration certificate if so required by the purchaser of any goods. (4) Every registered dealer while purchasing any goods shall give his name, address and his registration number to the selling dealer who shall mention the same on sale invoice challan or any such documents relating to such sale or purchase. (5) Every registered dealer shall get his name, registration number and the date from which it is effective, painted on the signboard on all his business places, in such manner that the same are easily readable from the road. Realization of 22. (1) Where any tax on sale of goods is payable on any turnover by a dealer Tax by Dealer (including a commission agent or any of the persons mentioned in clause (c) of sub-section (11) of section 2 registered under this Act, such a dealer may recover an amount, equivalent to the amount of tax on sale of goods payable, from the person to whom the goods are sold by him, whether on his own behalf or on behalf of his principal: Provided that no dealer shall realise from any person whom the goods are sold, any amount by way of tax or any amount in lieu of the tax by giving it a different name or colour, which is not payable by him or is in excess of the amount payable by him under the provisions of this Act: Provided further that no dealer who agrees to pay a Presumptive Tax under the provisions of sub-section (1) of section 7 or from whom the Assessing Authority agrees under sub-section (2) of section 7 to accept a composition money in lieu of the amount of the tax payable by him, shall realise from any person any amount by way of tax on sale of goods or an amount in lieu thereof by giving it a different name or colour. 1. Substituted by section 6 of Uttarakhand Act No. 05 of 2008. (2) No person who is not a dealer registered under this Act, shall in respect of any sale and purchase of goods made by or through him realize from any person any amount by way of tax on sale or purchase of goods under this Act or any amount in lieu of the tax on sale or purchase of goods by giving it a different name or colour. (3) No dealer registered under this Act, shall, in respect of any sale or purchase of goods made by or through him realize from any person to whom goods are sold, any amount by way of tax on such sale or any amount in lieu of tax by giving it a different name or colour, which is not payable by him or which is in excess of the amount payable by him under the provisions of the Act. (4) Where a registered dealer realises tax on sale of goods from the purchaser, the Sale invoice shall separately show the price of the goods sold and the amount realised as tax. (5) If a dealer who is liable to pay tax on sale of any goods, does not charge amount of tax: separately from the purchaser of such goods or after charging the amount of tax:, does not show such amount separately on Sale invoice, the selling dealer shall be liable to pay tax: on total price of goods. (6) A person may refuse to pay any amount in the name of tax on any purchase of goods if the seller of such goods does not comply with the provisions of sub- section (4) above. (7) If any dealer purchases any goods from a registered dealer who does not comply with the provision of sub-section (4) above, such dealer shall not be entitled to the input tax credit in respect of such purchase. (8) Where any amount in excess of the amount of tax due under this Act, has been wrongly realised by a dealer who is required to file return under section 23 of this Act, he shall deposit in the prescribed manner the excess amount along with the return relating to his turnover for the respective period, together with the relevant details. (9) Where any amount in excess of the amount of tax due under this Act, has been wrongly realised by a person who is not a dealer registered under this Act, he shall deposit in the prescribed manner the excess amount before the expiry of the next succeeding month, along with the relevant details. CHAPTER IV RETURNS, ASSESSMENT, PAYMENT AND RECOVERY OF TAX Periodical 23. (1) Every dealer who is liable to pay tax under this Act shall submit such return or Returns and returns of his turnover at such intervals, within such period, in such form and Payment of verified in such manner as may be prescribed. Tax (2) Notwithstanding any thing contained in sub-section (1) every registered dealer and every dealer who is liable to get himself registered under Section 15, shall submit a return or returns relating to his turnover for such period and in such manner as may be prescribed. [(3) Every dealer or a person liable to pay tax shall also submit along with the return a list of purchases from registered dealers of goods in respect of which input tax credit is being claimed, in the prescribed manner containing such particulars as may be prescribed.]1 1. Substituted by section 7 of Uttarakhand Act No. 05 of 2008. (4) Every person making any payment to any contractor or sub-contractor in connection with the transfer of property in goods in pursuance of a works contract or transfer of right to use any goods for any purpose, and responsible for deduction of tax at source, shall submit a return of such payment with their complete name, address and the amount paid and deduction made during the tax period, within such time and in such manner as may be prescribed. (5) Notwithstanding anything contained in sub-section(l) or sub-section (2) or sub-section (4) above, the Commissioner may, subject to such conditions and restrictions as may be prescribed, exempt any such dealer or class of dealers from furnishing such returns or permit any such dealer or class of dealers- (a) to furnish them for such different periods; or (b) to furnish a consolidated return relating to all or any of the places of business of the dealer in the State of Uttarakhand for the said period or for such different periods and to such authority as he may direct. [(6) Every dealer required to file return under this Section shall pay the amount of tax payable according to the return and also late fee, if any, or the differential tax payable according to the revised return furnished, along with any such amount which has been wrongly realized in excess of an amount of tax due under this Act and also the amount of tax, if any, deducted at source as per the provisions under Section 35, in such manner as may be prescribed, and shall furnish along with the return or revised return, as the case may be, a receipt showing full payment of such amount.]1 (7) The assessing authority may in its discretion, for reasons to be recorded in writing, extend the date for submission of the return by any person or class of persons : [Provided that every dealer required by sub-section (1) of section 23 to furnish a return shall be liable to pay such late fee not exceeding rupees 2000/- for each month or part thereof, of delay in furnishing return, as may be prescribed, and pay before furnishing such return the full amount of tax, interest and late fee, if any, payable according to such return in the manner as may be prescribed.]2 (8) Where as a consequence of the date for the submission of return being extended under sub- section (7), the deposit of tax under sub-section (1) or sub-section (2) is deferred, there shall be payable an interest at the rate of fifteen percent per annum on such deposit from the date immediately following the last date prescribed for the submission of the return till the date of deposit of such amount. (9) If any dealer discovers any omission or other error in any return submitted by him, he may, at any time before the time prescribed for submitting the next return, submit a revised return. If the revised return shows a greater amount of tax to be due than was shown in the original return, the dealer shall also deposit separately the difference of tax due and the interest payable and if the revised return shows lesser amount of tax to be due than was shown in the original return the dealer may adjust the excess amount toward the tax due for the subsequent periods. 1- Substituted by section 4 (a) of Uttarakhand Act No. 25 of 2010. 2. Added by section 4 (b) ibid. (10) If goods sold or purchased by a dealer are returned within six months of the date of sale or purchase, and assessment for the year to which such sale or purchases relates is as yet to be made, he may within thirty days of the expiry of the month in which such goods are returned, submit for that purpose only a revised return for the period during which such sale or purchase was made. (11) A registered dealer who ceases to carry on business shall file a final tax return with in sixty days from the date of cessation. He shall be required to comply with other provisions as applicable regarding filing of return under this Section. (12) If the assessing authority has reason to believe that the turnover of sales or the turnover of purchases of any dealer is likely to exceed or has exceeded the taxable limit as specified in sub- section (7) of Section 3, it may, by notice served in the prescribed manner, require such dealer to furnish return as if he were a dealer liable to pay tax but tax shall be payable by him only if it is due under any provisions of this Act. (13) Every dealer liable to pay tax under this Act, including a dealer who has carried on business during part of any assessment year shall submit to assessing authority in addition to the returns for the tax periods filed, an annual return of turnover of purchases and sales in prescribed from, in the prescribed manner and within the prescribed time along with such other details and documents as may be prescribed. (14) For the purpose of this Act, any return signed by a person who is not authorized under the rules, shall be treated as if no return has been filed. Provisional 24. (1) The assessing authority may scrutinize any return or returns in relation to any tax Assessment period furnished by any dealer to verify the correctness of calculation, application of correct rate of tax and interest, and input tax credit claimed therein and full payment of tax and interest payable by the dealer during such period. (2) If any mistake is detected as a result of such scrutiny made as per the provisions of sub-section (1) above, the assessing authority shall, without prejudice to any thing contained in Section 58, serve a notice in the prescribed manner on the dealer to make payment of the extra amount of tax, if any, along with the interest as per the provisions of this Act. (3) Where in case of a registered dealer or any dealer liable to pay tax or a dealer to whom notice has been issued by the assessing authority under sub-section (12) of Section 23, and in respect of any tax period during an assessment year- (a) the return is not submitted within the time prescribed or extended by the assessing authority; or (b) the return is submitted but not in the prescribed manner; or (c) the return submitted is, in the opinion of the assessing authority, incorrect or incomplete or contains wrong particulars; or (d) the return is submitted without payment of tax in the manner prescribed; or (e) the return required under sub-section (11) of Section 23 is not filed within the prescribed time, the assessing authority shall after making such inquiries as it considers necessary, determine the turnover of sales or of purchases or both, as the case may be, provisionally and assess the tax payable thereon. ------------------------------------ (4) If in respect of anyone or more tax period, as the case may be-- (a) the tax payable as shown in the return appears to the assessing authority to be incorrect; or (b) the tax paid along with the return is less than the amount due under this Act or shown payable in the return; or (c) the input tax credit claimed in the return is not supported by the required information, as per sub-section (3) of Section 23, the assessing authority shall provisionally assess the tax payable on the turnover of sales or purchases or both as the case may be, shown in the return at the rates prescribed under the Act. (5) The provisional assessment under this Section shall be made on the basis of past returns, or past records or on the basis of information received by the assessing authority, and the assessing authority shall direct the dealer to pay the amount of tax assessed in such manner and by such date as may be prescribed. (6) Nothing contained in this Section shall prevent the assessing authority from making final assessment for the whole year under Section 25 or Section 26 and any tax paid against the provisional assessment shall be adjusted against tax, interest and penalty payable on final assessment under Sections referred to above. (7) No provisional assessment against a dealer shall be made without giving the dealer a reasonable opportunity of being heard. 1[Assessment 25. (1) There shall be an assessment of taxable turnover, amount of tax payable of Registered on such turnover, and amount of input tax credit admissible to a dealer Dealer for the for each assessment year or where the dealer has carried on his business Assessment for a part of an assessment year, for such part of assessment year during Year which the dealer has carried on business. (2) Every dealer shall, for the assessment year, submit to the assessing authority in addition to periodical returns, an annual return of his turnover and the amount of tax due from him, complete in all material particulars, in the prescribed form and manner, including electronic methods, within the prescribed time, containing such information, particulars and annexure as may be prescribed, accompanied by supporting documents, including. (a) particulars of turnover of purchase, sale and other transactions and value of opening and closing stocks; (b) computation of his own final assessment of amount of tax due from him on the basis of such return including claim for input tax credit; (c) such declarations, certificates, and such other evidences on which the dealer relies in support of his claim of exemption, concession or rebate of tax declared in “the computation of his own final assessment of amount of tax due from him; (d) proof of payment of the additional tax, interest, composition money or fee due as per computation of his own assessment; (e) proof of tax or part thereof, if any, claimed to have been deducted at source(TDS). 1- Substituted by section 5 of Uttarakhand Act No. 25 of 2010. (f) proof of payment of late fee as may be prescribed in case such return is not filed within the prescribed time; (g) a true copy of the audit report as required under Section 62 of the Act and (h) such other particulars, information, documents and statements as may be prescribed. An annual return shall not be treated as such if it is not complete in all material particulars, is not filed in the prescribed form and manner, does not contain such information, particulars and annexures as may be prescribed or does not comply with the requirements of this sub-section. The date, on which the annual return as contemplated above is submitted, shall be treated as the date of its submission; Provided that every dealer required to furnish annual return shall be liable to pay such late fee not exceeding rupees 2000/- for each month or part thereof, of delay in furnishing annual return, as may be prescribed, and pay before furnishing such return the full amount of tax, interest and late fee, if any, payable according to such return in the manner, as may be prescribed. (3) Deemed Assessment: Subject to the provisions of sub-section (4) and sub-section (9) of this Section, every dealer, excluding works contractors who have not opted for composition under the provisions of sub-section (2) of Section 7, shall be deemed to have been assessed to tax, based on annual return filed by him as provided in sub-section (2) of Section 25, provided that it is filed within the prescribed time or if filed late, but not beyond 30th June of the succeeding assessment year, along with the proof of the payment of late fee, if any. (4) Notwithstanding anything contained in this section, from among the dealers who are deemed to have been assessed under sub section (3), a dealer or dealers may be selected for assessment under sub-section (6) and sub-section (7). Selection of such dealer/s shall be made after scrutiny. Selection of dealer/s for scrutiny and thereafter selection for assessment, for an assessment year, shall be made in the manner as may be prescribed by the Commissioner. (5) For the purposes of this Act and the rules made there under- (a) the annual return, referred to in sub-section (2) of Section 25 or in sub-section (13) of Section 23, filed by the dealer, shall be deemed to be the assessment order and the facts disclosed and the figures mentioned in such return shall be deemed to be part of such assessment order; and (b) the last date, prescribed for submission of annual return or the actual date, on which such return is filed along with the prescribed late fee, if any, whichever is later, shall be deemed to be the date of such assessment order. (6) Notwithstanding anything contained in this section, to assess a dealer who has not been deemed assessed under sub-section (3) or who has been selected for assessment under sub-section(4), the assessing authority shall serve on such dealer, a notice requiring him to appear on a date and at a place specified therein, to attend and submit periodical returns and annual return of his turnover, if not filed earlier, along with the proof of payment of late fee, if any, and to produce or cause to be produced the books of accounts and all evidences on which the dealer relies in support of his returns including sale and purchase invoices, or to produce such evidences as may be specified in the notice. ------------------------------------------------- Explanation:-- Opportunity given under this sub-section for submission of periodical returns and annual return shall not prevent the Assessing Authority from imposing penalties, interest or late fee, if any, under any other provisions of the Act, for not filing such returns within the time prescribed. (7) If the dealer complies with the notice issued under sub-section (6) and the assessing authority after examining periodical returns, the annual return, books of accounts and documents and after considering all the evidences produced in the course of proceedings or the evidences collected or received by the assessing authority and after making such enquiry, as he may deem fit, (a) is satisfied that turnover of sales and purchases disclosed and amount of tax shown as payable by the dealer in the annual return is correct, assess the dealer to tax in accordance with the provisions of the Act, by an order in writing. (b) if the assessing authority is of the opinion that the turnover or the liability of the tax disclosed by the dealer and the amount of tax paid by the dealer does not appear to be correct shall give him reasonable opportunity of being heard by giving him a show cause notice stating the reason, for non acceptance of the turnover of sales or purchase or liability of tax as disclosed by the dealer, and after considering the reply submitted by the dealer; (i) if he is satisfied that the turnover disclosed by the dealer in the annual return is correct, shall assess the dealer to tax by an order in writing according to the provisions of the Act. (ii) if he is not satisfied with the reply submitted by the dealer, shall determine the turnover to the best of his judgment and the tax payable thereon according to the provisions of the Act, by an order in writing : Provided that where the opportunity under sub-section (6) for submission of periodical returns and annual return along with the proof of deposit of late fee and production of books, accounts and documents and evidences on which the dealer relies in support of his returns including sale invoices, or for production of such evidences as may be specified in the notice has been afforded to the dealer but for any reason he has not availed such opportunity and thereby the assessing authority could not examine the correctness and propriety of particulars shown in such returns, it shall not be necessary to issue show cause notice to such dealer before making an assessment order to the best of his judgment : Provided further that, no assessment order under this sub-section shall be passed after the time limit as prescribed in Section 32 of the Act. (8) Any provisional assessment order in respect of any tax period under Section 24 shall not prevent the assessing authority to make final assessment and the provisional assessment order shall stand merged in the final assessment order passed under this Section. (9) 1{Tax Audit and Tax Audit Assessment : (a) Notwithstanding anything contained in this Act tax audit of records, Stock and related documents of a dealer, selected for this purpose may be conducted for the purpose of ensuring the compliance by the dealer for the requirements of the Act or for examining the correctness of periodical and final returns and admissibility of various claims including input tax credits; ......................................................................................... 1- Subs. by section 3 of Uttrakhand Act no 02 of 2016. Provided further that no dealer may be selected for tax audit for an assessment year after the expiration of five years from the end of such assessment year. (b) Tax audit may be conducted by an officer, posted in the tax audit wing or by any other officer authorized for this purpose by the commissioner; (c) The selection of dealer or dealers for the purpose of tax audit shall be in the manner as may be prescribed by the Commissioner; (d) Tax audit may be taken up in the office, business premises or warehouse of the dealer. However, the officer conducting audit may, if he deems fit, require the dealer either to attend and produce or cause to be produced the books of accounts and other documents in his office or any other place which may be specified in the notice, If in compliance of the notice served in this sub-section, the dealer does not attend the office of the officer in charge of tax audit or any other place which may be specified in the notice; or if attends does not produce or cause to be produced the books of accounts and other documents, the officer in charge of tax audit may impose a penalty of upto Rs. 5000/- for each non compliance of the notice. No such penalty shall be imposed without giving the dealer a reasonable opportunity of being heard. The provisions relating to recovery of dues shall mutatis mutandis apply for recovery of imposed penalty; {(e) The officer conducting the tax audit shall have powers under section 42 of the Act and may also make or cause to be made extracts or copies from the books of accounts and other documents, inventory of stock, seek such information or statement, which may be useful and relevant to any proceeding under this Act. The dealer shall provide full co-operation and assistance to the audit party during the course of audit; If the dealer prevents or obstructs the officer from making extracts or copies from the books of accounts and other documents, inventory of stock or from seeking such information or statements required for the purpose of tax audit or does not cooperate and assist the audit party during the course of audit, the officer in charge of the tax audit may impose a penalty upto Rs. 10,000/ for each non compliance. No such penalty shall be imposed unless a reasonable opportunity of being heard has been given to the dealer. The provisions relating to recovery of dues shall mutatis mutandis apply for recovery of imposed penalty;}1 1{(f) The tax audit authority shall after considering all the evidence collected by him or produced in course of the proceeding may :- (1) Confirm the self assessment or assessment order which has already been passed; or (2) Set aside the self assessment or assessment or reassessment order and reassess the turnover and tax of the dealer; or (3) Assess the amount of tax due from the dealer if no assessment has been made so far; Provided that no such assessment or reassessment shall be made unless a reasonable opportunity of being heard has been given to the dealer; ------------------------------------------------------------------------------------------ 1- Subs. by section 3 of Uttrakhand Act no 02 of 2016. Provided further that not more than three adjournments shall be granted to a dealer for hearing of the case under this Section; Provided further that period of limitation for making Assessment or Reassessment under this section shall be applicable as per section 32 of this Act. {(g) The tax audit officers shall have all the powers of an Assessing Authority.}2 (10) In cases of the following dealers or class of dealers in respect of different transactions more than one assessment may be made for the same assessment year and will be treated as part of one assessment year- (a) dealer who has obtained more than one authorization for transit of goods through the State; in respect of each authorization for transit of goods to the State; (b) casual dealer who has no fixed place of business, by different assessing authorities in whose jurisdiction he has carried on business; (c) unregistered dealer who imports taxable goods on each occasion, he imports the goods; (d) unregistered dealer who either executes works contracts or effects transfer of right to use any goods, for any purpose in jurisdiction of more than one assessing authorities and has no fixed place of business, by each assessing authority in respect of business carried out in his jurisdiction : Provided that more than one assessment shall not be made in respect of the same turnover of sales or the same turnover of purchase. (11) Where during the course of an assessment year the rate of tax on the turnover of any goods or class of goods is varied or an exemption in respect thereof is granted or cancelled the assessment, so far as it relates to the portion of such turnover for the period after the date of variation, exemption or cancellation shall be made on the basis of the rate so varied or the exemption so granted or cancelled. (12) Any assessment made under this section shall be without prejudice to any penalty imposed under the Act.]1 1-Substituted by section 5 of Uttarakhand Act No. 25 of 2010. 2- Subs. by section 3 of Uttrakhand Act no 02 of 2016. 1[Deemed 25-A 2[(1)Notwithstanding anything contained in this Act, it is hereby provided that Assessments in Commissioner may, by notification declare that the registered dealers, as listed Certain cases in such notification, are deemed to have been self assessed, under the Uttrakhand VAT Act, 2005 or under sub-section (2) of section 9 of the Central Sales Tax Act, 1956 read with the Uttrakhand VAT Act for the assessment year as mentioned in such notification, on the basis of:- (a) the tax liability admitted in all the periodical returns, in the cases where all the periodical returns are filed before or on the date of issuance of this notification or within 90 days from the date of issuance of this notification but annual return is not filed ; and (b) the tax liability admitted in the annual return, in the case where any or all of the periodical returns are not filed but annual return is filed before or on the date of issuance of this notification or within 90 days from the date of issuance of this notification, and (c) the tax admitted in the annual return, in the case where all of the periodical returns and annual return are filed before or on the date of issuance of this notification or within 90 days from the date of issuance of this notification: Provided that- (i) assessment of such dealer is pending and is not related to the assessment years other than 2013-14 or 2014-15 or 2015-16; and (ii) where any exemption, concession or rebate of tax under the provisions of the Central Sales Tax Act, 1956 or Uttarakhand Vat Act, 2005 is claimed, the annual return and the required declarations, certificate or other evidence in support of such claim are submitted as per provisions of the related Act and Rules made there under before or on the date of issuance of this notification or within 90 days from the date of issuance of this notification; and (iii) any appeal under section 51 or section 53 or any writ against any order or notice of the assessing officer under any section of the Act, related to such assessment year is not filed; Provided further that- (i) such dealer has not made any transaction of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; and (ii) such dealer has not exclusively dealt in the trading or manufacturing of “iron and steel” or “edible oil” or “Cement” or “Mentha and Mentha products” or “Pan Masala” or “Marble Stone” or “Ceramic Tiles” or more than one of these commodities; or (iii) such dealer has not exclusively dealt in the trading of “bricks” or “Sand or “Bajri” or “RBM” or “Boulders” or “Crushed Stone” or “Stone Ballast” or “Grit” or “Gitti” “Kankar” or “Stone dust” or more than one of these commodities’ or 1-Added by section 2 of Uttarakhand Act No. 12 of 2014. 2-Subs sub-section (1) by section 2 of UK Act no 9 of 2017 (iv) such dealer has not dealt in the manufacturing of bricks; or (v) such dealer has not claimed a Refund of more than Rs. 10,000, or (vi) no adverse investigation or proceeding has been carried out against such dealer; or (vii) in respect of year 2012-13 there should be,- (a) no dispute on rate of tax; or (b) no reversal of ITC, or (c) no additional demand other than admitted tax, or more than Rs. 10,000/- has been created as a result of order passed by its best discretion after hearing against such dealer;] (2) Deemed assessment under sub-section (1) cannot be made a ground for any legal dispute, in any other assessment of the same dealer or in any assessment of any other dealer, regarding the rate of tax on a particular commodity, certain transaction being a transaction of sale of goods or service, certain transaction being an inter-state sale or intra-state sale or certain transaction being inter-state sale, consignment/ stock transfer etc. (3) No proceedings for imposing or ralising penalty or late fees for not filling or late filing of return or not depositing the admitted tax within prescribed time shall be initiated in the cases notified under sub-section (1) and if already initiated shall be dropped. However, the tax admitted or interest due, if not deposited shall be realised as per provisions of the Act. [(4) After the issue of the notification as provided in sub-section (1) if, on the basis of scrutiny or any information received, the assessing officer is satisfied that the tax liability in any case related to any assessment year exceeds the admitted tax liability by Rs.
Part document.segment-13
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 13
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The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 13
This provision covers tax registration, reassessment, payment, recovery, TDS, and refunds under the Act.
10,000 or more, the case for such an assessment year may be opened, with the permission of the Commissioner or the officer not below the rank of Joint Commissioner authoried for this purpose by the Commissioner, for reassessment after examining the books of accounts and the related documents and notwithstanding anything contained in this Act, the limit of opening such case for reassessment shall not be more than 5 year after the close of such assessment year and the limit for finalizing such reassessment shall not be more than one year from the date on which the case is opened.]1 (5) No appeal under the Act shall lie against any decision under sub-section (4) for opening any case for reassessment. (6) “Annual gross turnover”, for the purpose of clause (ii) of sub-section (1), shall be the sum of: ---------------------------------------- 1-Subs sub-section (4). by section 2 of UK Act no 9 of 2017. The State Transactions as under: (a) taxable sales of goods within the State; (b) taxable purchase under sub-section (10) of section 3 of the Act; (c) non taxable sales of goods listed in Sch-I of clause (a) of sub-section (2) of section 4 of the Act; (d) non taxable sales of goods (as per other provisions of the Act) ; and The Inter-state Transactions as under: (a) taxable inter- state sale of goods; (b) nontaxable inter-state sale of goods listed in Sch-I of clause (a) of sub- section (2) of section 4 of the Act, (c) non taxable inter-state sale (as per other provisions of the Central Sales Tax Act, 1956); (d) turnover of export out of the Country; (e) value of goods stock transferred/consigned to outside the State. (7) To carry out the objective and purpose of this section Commissioner may, if required, issue necessary instructions or clarifications so that, due to minor omissions or errors on the part or any dealer, the benefit of the provisions of this section could not be denied. ]1 26. The Assessing Authority, upon information which has come to his possession, Assessment of is satisfied that any person who is liable to pay tax under this Act in respect of unregistered any period has failed to get himself registered, he shall, before expiry of three person liable to years following the end of the relevant financial year, proceed to assess the tax person to the best of his judgment as to the amount of tax due from such person in respect of such period and all subsequent periods and shall direct him further to pay, by way of penalty, a sum equal to the amount of tax found due as a result of such assessment : Provided that no such assessment shall be made without giving the dealer a reasonable opportunity of being heard. Explanation-- For the purposes of this section, a dealer shall be deemed to have failed to apply for registration, if he makes an incomplete application for registration or having made an application for registration, fails to comply with any direction given to him by the assessing authority within the time specified by it. 1-Added by section 2 of Uttarakhand Act No. 12 of 2014. Special 27. Notwithstanding anything to the contrary contained in section 15 or section Provisions 25: - relating to Casual Dealer (1) a casual dealer shall, at least seven days before commencing business in the State, submit to the Assessing Authority an application for registration and such particulars of his business in such for in and manner as may be prescribed. (2) such casual dealer shall deposit within seven days but before commencement of business, the Assessing Authority, which shall not exceed the estimated liability to pay tax for one month or such lesser period for which the casual dealer is conducting business, may fix security in cash as. (3) the Assessing Authority shall, after such enquiry as he considers necessary and after the dealer has furnished the demanded security, allow the application and cause the dealer to be registered and issue a Certificate of Registration in the prescribed form. (4) the Assessing Authority shall, after the dealer is registered, issue him forms as he may deem fit, for bringing goods for sale in the State. The dealer shall render complete account of forms received and used and surrender the unused forms in such manner as may be prescribed. (5) such casual dealer shall submit such returns of his turnover at such intervals, within such period and in such form and manner as may be prescribed. (6) such casual dealer when ceases to carry on business shall file a final tax return within seven days of the conclusion of his business, but before leaving the place, in the form and manner as may be prescribed. (7) the Assessing Authority shall, after examining the returns, books, accounts and after such enquiries as he considers necessary, assess him to tax as soon as possible after the receipt of final tax return from the casual dealer: Provided that where the period of business of such casual dealer spreads over more than one financial year, the assessment order shall be made separately for the periods falling in separate financial years. (8) the Assessing Authority after adjusting any tax due from such casual dealer, refund the balance amount of security to him. (9) such casual dealer shall be liable to tax if his turnover for this period exceeds the proportionate amount of taxable quantum as per clause (a) of sub-section (7) of section 3 and provisions of clause (b) thereof shall also be applicable. (10) where the period of business of such casual dealer during a financial year exceeds 60 days and he ceases to be a casual dealer, he shall apply for registration as a regular dealer under section 15 and shall be assessed to tax as a regular dealer for the whole year as per the provisions of section 25 or section 26 : Provided that the taxable quantum as per sub-section (9) above shall be calculated for total of the broken periods: Provided further that the turnover and the tax assessed under this section for various periods in a financial year shall be merged in the final assessment and any tax paid as a casual dealer shall be adjusted against the tax payable on final assessment under sections referred to above. ----------------------------------------------- Assessment in 28. (1) Assessment in case of Price Variation-- Where a dealer receives in any year case of special any amount due to price variation which would have been in his turnover for circumstances any previous tax period if it had been received by him during that period, it shall be deemed to be turnover during the tax period in which such amount was received and he shall, during the tax period in which such amount was received, include such amount in the return separately for the tax period, to the assessing authority and the assessing authority shall assess the tax payable on such amount as his turnover for the tax period in which such amount is received: Provided that the tax shall be charged at the rate at which it would have been charged had such turnover been assessed for the assessment year to which such turnover belongs. (2) Protective Assessment- Where the assessing authority has reason to believe that any person, with a view to evade the payment of tax or in order to claim any input tax credit which he otherwise is not eligible for, or was carrying on business in the name of, or in association with any other person either directly or indirectly, whether as an agent, employee, manager, partner or power of attorney holder, guarantor, relative or sister concern or in any other capacity, such person and the person in whose name the registration certificate, if any, is taken, shall jointly and severally be liable for payment of the tax , interest or penalty or other amount due under this Act which shall be assessed, levied and recovered from all or any such person as if such person or persons are dealer under the Act. However before taking action under this section the person concerned shall be given a reasonable opportunity of being heard. 1{Assessment 29. (1) Where for any year or part thereof, the Assessing Authority has reason to of the believe that the whole or any part of turnover or tax of the dealer in respect of Turnover not any tax period has-} Assessed or (a) escaped assessment; or Assessed at (b) been under assessed; or lesser rate (c) been assessed at a rate lower than the rate at which it is assessable; or during the year (d) been wrongly allowed any exemption or deduction there from; or {(dd) During Assessment rebate or concession has been allowed on the basis of submitted declaration form or certificate but such submitted declaration form or certificate is found to be false or wrong, afterwards; or}1 (e) been wrongly allowed any tax credit therein, the assessing authority shall, after recording the reasons in writing, serve a notice on the dealer and , after giving the dealer a reasonable opportunity of being heard and making such enquiries as he considers necessary, he shall assess or reassess the turnover of the dealer and tax according to law and the provisions of this Act shall as far as may be, apply accordingly: Provided that the tax shall be charged at the rate at which it would have been charged had the turnover not escaped assessment or full assessment, as the case may be. Explanation (1)-- Nothing in this sub-section shall be deemed to prevent the assessing authority from making an assessment to the best of its judgment. ------------------------------------------------------------------ 1- subs. by section 4 of Uttrakhand Act no 02 of 2016. Explanation (2)- For the purposes of this section and of section 30, "Assessing Authority" means the officer who passed the earlier assessment order, if any, and includes the officer having jurisdiction for the time being to assess the dealer. Explanation (3)—Notwithstanding the issuance of notice under this sub-section, where an order of assessment or reassessment is in existence from before the issuance of such notice it shall continue to be effective as such, until varied by an order of assessment or reassessment made under this section in pursuance of such notice. (2) Except as otherwise provided in section 28 or under this section, no order of assessment or reassessment shall be made under sub-section (1) after the expiry of three years from the end of the year in respect of which or part of which the tax is assessable. (3) Assessment or reassessment in respect of turnover escaped from assessment may be passed at any time within three years and nine months ending on 31 SI December after the expiry of assessment year for which assessment is to be made, provided that notice under this section has been served within a period of three years and six months ending on 30th September after the expiry of the assessment year for which assessment is to be made. {(4) If the Commissioner on his own or on the basis of reasons recorded by the Assessing Authority is satisfied that it is just and expedient so to do, he may authorize the Assessing Authority in that behalf, and then such assessment or reassessment not made after the expiration of six years after the end of such assessment year or after the expiration of four year from the date of the order sought to be reassessed, whichever is later notwithstanding that such assessment or reassessment may involve a change of opinion. }1 Rectification of 30. (1) Any officer or authority, or the Tribunal or the High Court may, on its own Mistakes :n;t0tion or on the application of the dealer or any other interested person, rectify any mistake in any order passed by him or it under this Act apparent on the face of the record, within three years from the date of the order sought to be rectified: Provided that where an application under this sub-section has been made within such period of three years, it may be disposed of even beyond such period: Provided further that no such rectification as has the effect of enhancing the assessment, penalty, fee or other dues shall be made unless a reasonable opportunity of being heard has been given to the dealer or other person likely to be affected by such enhancement. (2) Where such rectification has the effect of enhancing the assessment, the assessing authority concerned shall serve on the dealer a revised notice of demand in the prescribed form and there-from all the provisions of the Act and the Rules framed thereunder shall apply as if such notice had been served in the first instance. ____________________________________________________ 1- Subs. by section 4 of Uttrakhand Act no 02 of 2016. 1{Power to set 31. (1) In any case in which an order of assessment or reassessment or order of penalty aside an Order is passed ex-parte, the dealer may apply to the Assessing Auhority within of Assessment thirty days of the service of the order to set aside such order and reopen the case; and if such officer is satisfied that the applicant did not receive notice or was prevented by sufficient cause from appearing on the date fixed, he may set aside the order and reopen the case for hearing; Provided that no such application for setting aside such ex-parte order shall be entertained unless the dealer has submitted all periodical returns and Annual Return completely and correctly and it is accompanied by satisfactory proof of the payment of the amount of tax admitted by the dealer to be due; Provided further that in such case, the application for setting aside an ex-parte order, shall be entertained only once. Provided further that if an ex-parte order is served on or after 2nd March, 2016 and an application under this section is submitted before the expiry of 30 days from the date of service of order or before 30 days of the issuance of this notification, whichever is later, the application to set aside such ex-parte order shall be entertained provided that the application submitted fulfills all the conditions laid down under this sub-section. (2) Where an assessment order under section 24 is passed ex-parte the dealer may apply to the Assessing Authority within thirty days of the service of the order, to set aside such order and if such authority is satisfied that the dealer has filed the return and deposited the tax due according to the return within thirty days from the last day prescribed for filing such return, it may modify or set aside such order and also the demand notice, if any, issued thereunder; Provided that in such case, the application for setting aside an ex- parte order, shall be entertained only once; Provided further that if an ex-parte order is served on or after 2nd March 2016 and an application under this section is submitted before the expiry of 30 days from the date of service of order or before 30 days of the issuance of this notification, whichever is later, the application to set aside such ex-parte order shall be entertained provided that the application submitted fulfills all the conditions laid down under this sub-section. (3) If a dealer is granted an eligibility certificate under section 4-A of the Uttrakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 for the period for which an order of assessment or reassessment or an order in appeal has been passed prior to the grant of eligibility certificate, such order may be set aside either on its own or on the application of the dealer, by Assessing or Appellate Authority having jurisdiction within one year of receipt by him of the copy of the order granting such eligibility certificate and a fresh order may be passed according to law; Provided that where the application under this section has been made by the dealer within the period aforesaid, it may be disposed of even beyond such period.} ------------------------------------------------------------------ 1- Ins.by section 2 of Uttrakhand Act no 19 o 2016. Period of 32. (1) No order of assessment under section 24 for any tax period of an assessment Limitation for year shall be made after the dealer has submitted annual return for such making assessment year and where annual' return has not been submitted by the Assessment or dealer, assessment shall not be made after the expiry of the period prescribed Reassessment or time allowed, if extended, for submission of annual return for such period. (2) Except as otherwise provided in section 28 no order of assessment or reassessment under any provisions of this Act for any assessment year shall be made after expiration of 3 years from the end of such assessment year. (3) Assessment or reassessment order under the provisions of section 29 may be made with in the time prescribed therein. (4) If an order of assessment is set aside and the case is remanded for re- assessment by any authority under the provisions of this Act or by a competent Court, the order of reassessment may be made within one year from the date of receipt by the assessing authority of the copy of the order remanding the case. (5) If an order of assessment is quashed on the ground of want of jurisdiction of the assessing authority or due to improper service of any notice or due to service of improper notice or any other like ground, by any competent authority or Court, fresh order of assessment may be made by the assessing authority having jurisdiction within one year form the date of receipt by the assessing authority whose order is so quashed, of the copy of the order of such authority or Court : Provided that where any assessment or reassessment order made earlier has been quashed for want of proper service of notice or for want of jurisdiction or for want of service of proper notice, fresh order of assessment or reassessment may be made by the assessing authority after serving notice properly and after affording reasonable opportunity of being heard to dealer within the time prescribed. {(6) If an order of assessment or reassessment for any assessment year is set aside under section 31, a fresh order of assessment or reassessment for that year may be made within three month from the date on which such earlier order was set aside.}1 ------------------------------------------------------- 1- Insr. by section 3 of Uttarakhand Act no 19 of 2016. (7) Where the proceedings for assessment or reassessment for any assessment year remain stayed under the orders of any Court or authority, the period commencing from the date of stay order and ending with the date of receipt by the assessing authority concerned of the order vacating the stay, shall be excluded in computing the period of limitation provided in this section: Provided that if in so computing, the period of limitation comes to less than one year, such assessment or reassessment may be made within one year from the date of receipt by the assessing authority of the order vacating the stay. (8) The period during which any appeal or other proceedings in respect of any other assessment or reassessment or any other matter of assesses remain pending before the High Court or the Supreme Court, involving a question of law having direct bearing on the assessment or reassessment in question, shall be excluded in computing the period of limitation provided in this section. (9) Where in the assessment or reassessment of a dealer for any assessment year, any assessing authority -- (a) has included any turnover and any superior authority or Court has, in exercise of the powers lawfully vested in it, held such turnover to relate to the assessment-- (i) of such dealer for any other assessment year, or (ii) of such dealer under the Central Sales Tax Act, 1956, or (iii) of any other dealer, whether under this Act, or under the Central Sales Tax Act, 1956; or (b) has not included any turnover on the ground that it relates to assessment under the Central Sales Tax Act,1956, and any superior authority or Court has, in exercise of the powers lawfully vested in it, held such turnover to relate to the assessment of the dealer under this Act, whether for such assessment year, or any other assessment year, then nothing contained in this section limiting the time shall apply to assessment or reassessment whether under this Act or under the Central Sales Tax Act, 1956, of such dealer or such other dealer relating to such assessment year or such other assessment year, as the case may be. (10) Where the eligibility certificate granted under section 4-A of Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification order, 2002 has been amended or cancelled by the Commissioner Under sub-section (13) of section 76 of this Act, the order of assessment or reassessment for the relevant to may be made within one year from the date of receipt by the Assessing Authority of the copy of the order amending or canceling the aforesaid certificate. _________________________________ (11) Where any order passed by the assessing authority in respect of a dealer for any period is found to be erroneous or prejudicial to the interest of revenue consequent to, or in the light of any judgment or order of any Court or Tribunal which has become final, then notwithstanding any thing contained in this Act, the assessing authority may, with the permission of the Commissioner or any officer authorised by him for this purpose, proceed to reassess the tax payable by the dealer in accordance with the judgment or order, at any time within a period of three years from the date of the judgment or order. (12) Notwithstanding anything contained in this section, where the State Government is of the opinion that due to any extra-ordinary circumstances prevalent at the time in the State or any part of it, it will be difficult to complete assessment or reassessment in any case or class of cases within the time prescribed under this section, it may, by notification in the Gazette extend the time limit prescribed under this section for making assessment or reassessment in such a case or class of cases. (13) Where any dealer claims refund of any amount deposited by him as tax or any amount recovered from him as tax or any amount deducted from him as tax under provisions of sub-section (1) of section 35 and where no assessment has been made within the time prescribed under this section, notwithstanding anything contained in this section, the Assessing Authority may, with the prior permission of the Commissioner in writing, make an assessment of the turnover and tax even beyond the time prescribed under this section for such assessment year towards tax liability in respect of the turnover against which such amount has been deposited or deducted or recovered. Rounding off 33. (1) The amount of turnover, determined in prescribed manner shall, if such amount of Turnover is not in the multiple of ten, be rounded off to the nearest multiple of ten and Tax etc rupees, that is to say, a part of ten rupees which is less than five rupees shall be ignored and any other part shall be counted as ten rupees. The amount so rounded off shall be deemed to be the turnover of the assesses for the purpose of assessment of tax under this Act. (2) The amount of tax, fee, interest, penalty or any other sum payable or the amount of refund due under the provisions of this Act shall, where such amount contains part of a rupee be rounded off to the nearest rupee, that is to say a part of rupee which is less than 50 paisa shall be ignored and any other part shall be counted as one rupee. --------------------------------------------------------------- Payment and 34. (1) Amount of tax admittedly payable shall be deposited in the prescribed manner Recovery of along with the return of the respective tax period. Amount assessed as tax tax shall be deposited in the manner specified in and within 30 days of the service of order of assessment and notice of demand. Amount imposed by way of penalty shall be deposited in the prescribed manner and [within 60 days]1 of service of the order imposing such amount by way of penalty. Any other amount [including late fee, if any]2 except the amount of tax admittedly payable or assessed and penalty imposed, that may be determined as payable under any provisions of this Act, shall be paid in the prescribed manner and within the prescribed time: Provided that where no such time has been prescribed, the period to deposit the due amount shall be deemed to be [within 60 days]3 of the service of the order by which such amount has been determined. [(2) A registered dealer furnishing return under section 23 shall pay into the Government treasury, in such manner and at such interval as may be prescribed, the amount of tax due from him for the period covered under the return along with the amount of penalty or interest or late fee, if any, or all the three payable by him under section 23 or late fee, if any, payable by him under section 25 and shall furnish a receipt from the Treasury or proof of e- payment showing the payment of such amount.]4 (3) A registered dealer furnishing a revised return in accordance with sub-section (9) or sub- section (10) of section 23 which shows that a greater amount of tax is due than was paid or payable in accordance with the original return, shall furnish along with the return a receipt showing the payment of the differential amount in the manner provided in sub-section (2). (4) The tax admittedly payable shall be deposited within the time prescribed failing which simple interest at the rate of fifteen percent per annum shall become due and be payable on the unpaid amount with effect from the date immediately following the last date prescribed till the date of payment of such amount. Explanation (1)-- For the purpose of this sub-section, the tax admittedly payable means the tax which is payable under this Act on the turnover of sales, or as the case may be, the turnover of purchases or of both, as disclosed in the accounts maintained by the dealer or admitted by him in any return or proceeding under this Act, whichever is greater. Explanation (2)-- "Month" shall mean thirty days and the interest payable in respect of period of less than one month shall be computed proportionately. (5) The amount of tax assessed under this Act in excess of amount of tax already deposited along with the interest payable according to the provisions of this Act shall be deposited in the manner specified in and within 30 days of service of order of assessment and notice of demand. (6) If the tax other than the tax admittedly payable to which sub-section (2) applies assessed, reassessed or enhanced by any authority or Court remains unpaid for three months after expiration of the period specified in the order of assessment and demand notice, a simple interest at the rate of nine percent per annum on unpaid amount calculated from the date of such expiration shall become due and be payable: 1-Substituted by section 9 of Uttarakhand Act No. 05 of 2008. 2-Substituted by section 6 (1)(a) of Uttarakhand Act No. 25 of 2010. 3- Substituted by section 9 of Uttarakhand Act No. 05 of 2008. 4- Substituted by section 6 (1)(b) of Uttarakhand Act No. 25 of 2010. Provided that the amount of interest under this sub-section shall be recalculated if the amount of taxis varied on appeal or revision or by any order of a competent Court. (7) The amount of interest payable Under sub-section (2), (3), (4) and (5) shall without prejudice to any other liability or penalty that the dealer may incur under this Act or under any other law for the time being in force, be added to the amount of the tax and shall also be deemed for all purposes to be part of the tax. (8) Where an order of assessment or reassessment referred to in sub-section (4) of section 32 or an order of assessment or reassessment referred to in sub-section (6) of section 32 has been made and tax payable is enhanced the dealer shall be liable to pay interest on such enhanced tax as if it was enhanced in the order of assessment made for the first time and for this purpose the date of service of the order of assessment and demand notice shall be deemed to be amended accordingly. (9) Where realization of any tax remained stayed by order of any Court or authority and such order of stay is subsequently vacated, the interest referred to in sub- section (6) shall be payable also for any period during which such order remained in operation. (10) [Any tax or other dues including late fee, if any]1 payable to the State Government under this Act, any amount of money which a person is required to pay to the assessing authority tinder sub-section (14) for which he is personally liable to the assessing authority under sub-section (17) shall, not withstanding any thing contained in any other law for the time being in force and subject to any special or general order of the State Government, be recoverable as arrears of Land Revenue, or in the prescribed manner by the assessing authority or any other officer authorised by the State Government in that behalf and such authority or officer shall, for the purposes of such recovery-- (a) have all the powers which a Civil Court has under the Code of Civil Procedure, 1908 for the purpose of recovery of an amount due under a decree; (b) have the power to require the assessing authority or such authorised officer having jurisdiction in any other area to make such recovery if the defaulter is or has property within the area of such other assessing authority or officer and there upon such other assessing authority or officer shall proceed to make recovery in the prescribed manner. (11) Notwithstanding any thing contained in sub-section (4) and (5) and notwithstanding any judgment, decree or order of any Court, Tribunal or other authority, where any notice of assessment and demand in respect of any tax or other dues under this Act, is served upon the dealer by' an assessing authority and an appeal, revision or other proceeding is filed in respect of such tax or dues then-- (a) where as a result of such appeal, revision or other proceeding the amount of such tax or other dues is enhanced, the assessing authority shall serve upon the dealer a fresh notice in respect of the amount by which such tax or other dues are enhanced, and any proceeding in relation to the amount specified in the notice already served upon him before the disposal of such appeal, revision or other proceeding may be continued from the stage at which it stood immediately before such disposal ; 1. Substituted by section 6 (1)(c) of Uttarakhand Act No. 25 of 2010. (b) where as a result of such appeal, revision or other proceeding the amount of such tax or other dues is reduced-- (i) it shall not be necessary to serve upon the dealer a fresh notice but only the reduced amount shall be realised, (ii) if any recovery proceedings are pending before any officer or authority other than the assessing authority, the assessing authority shall intimate such reduction to such officer or authority, (iii) any proceeding initiated on the basis of notice or notices served upon the dealer before the disposal of such appeal, revision or other proceeding, including any recovery proceeding may be continued in relation to amount so reduced from the stage at which it stood immediately before such disposal; (c) no fresh notice shall be necessary in any case where amount of the tax or other dues is not enhanced (with reference to the amount assessed by the assessing authority) as a result of such appeal, revision or other proceedings. (12) In respect of any sum recoverable under this Act as arrears of Land Revenue, the assessing authority may, after 90 days of the service of the order of assessment and notice of demand, forward to the Collector a certificate for recovery under his signature specifying the sum due. Such certificate shall be conclusive evidence of the existence of the liability of this amount on the person who is liable and the Collector on receipt of the certificate shall proceed to recover from such person the amount specified therein as if it were an arrear of land Revenue: Provided that no such certificate for recovery shall be issued before giving a notice to the person/dealer to this effect: Provided further that without prejudice to the powers conferred by this section the Collector shall, for the purpose of recovering the amount specified in the certificate shall have also all the powers which-- (a) a Collector has under the Revenue Recovery Act, 1890; and (b) a Civil Court has under the Code of Civil Procedure, 1908 for the purpose of recovery of an amount due under a decree. Explanation-- The expression Collector includes an Additional Collector or any other officer authorized to exercise the powers of Collector under the law relating to land revenue for the time being in force in the State. (13) (i) Every person responsible for making tax deduction at source in accordance with the provisions of this Section, if he is not registered dealer, shall submit an application in the prescribed form to the Assessing Authority for allotment of Tax Deduction Account Number. The application shall be disposed of by the Assessing Authority in such time and manner as may be prescribed; (ii) if the application is in order and particulars given therein are correct, the Assessing Authority shall allot him a Tax Deduction Account Number; (iii) Tax Deduction Account Number shall be mentioned in all the documents pertaining to deposit of tax and in all correspondence and returns filed. No person other than a registered dealer can make tax deduction at source unless he has applied for a Tax Deduction Account Number; ------------------------------------------------- (iv) If any person referred to in clause (i) above fails to apply for Tax Deduction Account Number, he shall be liable for penalty as per the provisions of this Act.” (14) Notwithstanding anything contained in any law or contract to the contrary, the assessing authority may, at any time or from time to time, by notice in writing the copy of which shall be forwarded to the dealer at his last address known to the assessing authority, require-- (a) any person from whom any amount is due or may become due to the dealer, or (b) any person who holds or may subsequently hold money for or on account of the dealer, to pay to the assessing authority-- (i) forthwith upon the money becoming due or being held, or (ii) at or within the time specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from the dealer in respect of arrears of tax or other dues under this Act, or the whole of the money when it is equal to or less than that amount. Explanation-For the purpose of this sub-section, the amount due to a dealer or money held for or on account of a dealer by any person shall be computed after taking into account such claim if any, as may have fallen due for payment by such dealer to such person and as may be legally subsisting. (15) The assessing authority may at any time or from time to time amend or revoke such notice. (16) Any person making any payment in compliance with notice under sub-section (14) shall be deemed to have made the payment under the authority of the dealer and the receipt of the assessing officer shall constitute a good and sufficient discharge of the liability of such person to the dealer to the extent the amount referred to in the receipt. (17) Any person discharging any liability to the dealer after the receipt of notice referred to in sub- section (14) shall be personally liable to the assessing authority to the extent of the liability discharged or to the extent of the amount mentioned in such notice, whichever is less. {(17A) If any amount is to be paid by a person to the Assessing Authority, under sub- section (14) of Section 34 of this Act, but the person fails to pay the amount, such person shall be liable to pay such amount not exceeding the amount due, as penalty, as directed by the Assessing Authority in writing, after giving him the opportunity of being heard.}1 (18) Where a person, to whom a notice under sub-section (14) is sent, proves to the satisfaction of the assessing authority that sum demanded or any part of thereof is not due by him to the dealer, or that he does not hold any money for or on account of the dealer, then nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof, as the case may be, to the assessing authority. (19) Notwithstanding any thing to the contrary contained in any law for the time being in force, any tax payable under the provisions of this Act together with interest or penalty, shall be due for payment immediately when it becomes payable or assessed in the manner provided in this Act or the rules made thereunder and any such amount payable by a dealer on account of tax, penalty or interest or any amount which a person is required to pay under this Act shall be a first charge on the property of the dealer or such person. ------------------------------------------------------------------------------------- 1- Add. by section 7 of Uttrakhand Act no 02 of 216. (20) Notwithstanding anything contained in this Act, no tax, fee, interest or penalty under this Act shall be recovered and no refund shall be allowed if the amount involved for any assessment year is less than 10 rupees. (21) The Assessing Authority shall have the powers to- (a) withhold issuing of any Form or Certificate under the Act to a person, or a dealer or a casual dealer, (b) order seizure of goods being transported by a person, or a dealer or a casual dealer, from whom any tax, penalty, interest or any other amount under the provision of the Act is due. {Tax to be first 34A. Notwithstanding anything to the contrary, contained in any law or Charge contract, any amount of tax, penalty or other amount, if any, payable by a dealer or other person under this Act shall be first charge on the property of the dealer or such person. }3 Recovery of 35. (1) Notwithstanding anything contained in sub-section (1) of section 22, every Tax by way of Tax Deduction person responsible for making payment to any dealer (hereinafter in this at Source section referred to as the contractor) for discharge of any liability on account of valuable consideration payable for the transfer of property in goods (whether as goods or in any other form) in pursuance of a works contract, not being a building contract of such class or value as may be notified by the State Government in public interest in this behalf, shall, at the time of making such payment to the contractor, either in cash or in any other manner, deduct [an amount equal to six percent]1 of such sum towards part or, as the case may be, full satisfaction of the tax payable under this Act on account of such works contract: Provided that the assessing authority may, if satisfied that it is expedient in the public interest so to do and for reasons to be recorded in writing, order that in any case or class of cases no such deduction shall be made or, as the case may be, such deduction shall be made at a lesser rate: Provided further that where any deduction has been made by a contractor from the payment made to his sub-contractor in accordance with sub-section (3), the amount of such payment shall be deducted from the amount on which deduction is to be made under this sub-section. (2) Where under an agreement of transfer of right to use any goods for any purpose (whether or not for a specified period) the lessee to whom the right to use any goods is transferred, is-- (a) a registered dealer; or (b) the Central Government or any State Government; or (c) any local authority, any corporation or undertaking constituted by or under a Central Act or a State Act; or (d) any Co-operative society or any other society, club, firm or other association of persons or a company, whether incorporated or not, the person responsible for making such payment to the less or (who is transferring the right to use any goods) for discharge of liabilities under such agreement, shall at the time of making such payment to the less or, either in cash or by credit or any other manner, deduct an amount [at the rate of five percent]2 of such sum towards part or, as the case may be, full satisfaction of the tax payable under this Act on account of such transfer of right to use any goods: 1. Substituted by section 4 of Uttarakhand Act No. 09 of 2012. 2. Substituted by section 4(1) of Uttarakhand Act No. 11 of 2015. 3. Add. by section 8 of Uttrakhand Act no 02 of 2016. Provided that the assessing authority may, if satisfied that it is expedient in the public interest so to do and for reasons to be recorded in writing, order that in any case or class of cases no such deduction shall be made or, as the case may be, such deduction shall be made at a lesser rate: Provided further that where any deduction has been made by a contractor from the payment made to his sub-contractor in accordance with sub- section (3), the amount of such payment shall be deducted from the amount on which deduction is to be made under this sub-section. (3) Any contractor responsible for making any payment for discharge of any liability to any sub- contractor in pursuance of a contract with the sub-contractor for the transfer of property in goods (whether as goods or in any other form) involved in the execution of a works contract or for transfer of right to use any goods for any purpose, whether wholly or in part, of the work under-taken by the contractor, shall, at the time of such payment or discharge, in cash or by cheque or draft or by any other mode, deduct an amount equal to four percent of such payment or discharge, purporting to be a part of full amount of tax payable under this Act on such transfer from the bills or invoices raised by the sub- contractor as payable by the contractor: Provided that no deduction under this sub-section shall be made on the amount on which deduction has already been made under sub-section(1) or sub- section(2),(4) The amount deducted under sub-section (1) or sub-section (2) or sub-section (3) shall be deposited into the Government Treasury by the person making such deduction before the expiry of the month following that in which deduction is made. (5) The person making such deductions under sub-section(l) or sub-sections) or sub- section (3) shall, at the time of payment or discharge furnish to the person from whose bills or invoices such deduction is made, a certificate is such form and manner and within such period as may be prescribed. (6) The person responsible for making the payment to the contractor or sub- contractor shall submit such return of such payments at such intervals, within such period, and in such manner as may be prescribed, but the assessing authority may, in its discretion, for reasons to be recorded extend the date for the submission of the return by such person. (7) Any deduction made in accordance with the provisions of this section and credited in the Government Treasury shall be treated as payment of tax on behalf of the person from whose bills or invoices the deduction has been made, and credit shall be given to him for the amount so deducted on the production of the certificate referred to in sub-section (5), in the assessment made for the relevant assessment year. _____________ (8) [If any such person as is referred to in sub-section (1) or in sub-section (2) or in sub-section (3), - (a) fails to make the deduction of the amount deductible under this section the Assessing Authority may, after giving such person an opportunity of being heard, by order in writing, direct that such person shall pay, by way of penalty, a sum which shall not be less than one hundred fifteen percent and not more than one hundred twenty five percent of such amount deductible under this section; or (b) after deduction fails to deposit the amount so deducted in to the Govt. Treasury as required in sub-section (4), the Assessing Authority may, after giving such person an opportunity of being heard, by order in writing direct that such person shall- (i) pay, by way of penalty, a sum equal to two percent of such amount, if the delay in depositing such amount is not more than a month; and (ii) pay, by way of penalty , a sum which shall not be less than fifteen percent and not more than twenty five percent of such ofa mount, if the delay in depositing such amount is more than a month.]1 (9) Without prejudice to the provisions of sub-section (8), if any such person fails to make the deduction or, after deducting, fails to deposit the amount so deducted, he shall be liable to pay simple interest at the rate of fifteen percent per annum on the amount deductible under this section but not so deducted and, if deducted, not so deposited from the date on which such amount was deductible to the date on which such amount is actually deposited. (10) [ Without prejudice to the provisions of sub-section (8), where the amount has not been deposited after deduction, the Assessing Authority, after giving an opportunity of being heard, may pass an order directing such person to deposit such amount together with the interest referred to in sub-section (9) and such amount together with such interest shall be a charged upon all the assets of the person concerned. ]2 (11) Payment by way of deduction in accordance with sub-section (1) or sub-section (2) or sub- section (3) shall be without prejudice to any other mode of recovery of tax due under this Act from the contractor or the sub-contractor, as the case may be. _______________________ 1-Substituted by section 4(2) of Uttarakhand Act No. 11 of 2015. 2-Substituted by section 4(3) of Uttarakhand Act No. 11 of 2015. Explanation:- For the purpose of this section, "assessing authority" means the officer having jurisdiction over the place where the place of business or residence of the person is located. (12) Nothing contained in this section shall prevent the assessing authority from making an assessment of tax payable by the dealer in accordance with other provisions of the Act and notwithstanding any thing contained in this section the dealer shall be liable to pay tax according to other relevant provisions of the Act. [(13) (i) Every person responsible for making tax deduction at source in accordance with the provisions of this Section, if he is not registered dealer, shall submit an application in the prescribed form to the Assessing Authority for allotment of Tax Deduction Account Number. The application shall be disposed of by the Assessing Authority in such time and manner as may be prescribed; (ii) if the application is in order and particulars given therein are correct, the Assessing Authority shall allot him a Tax Deduction Account Number; (iii) Tax Deduction Account Number shall be mentioned in all the documents pertaining to deposit of tax and in all correspondence and returns filed. No person other than a registered dealer can make tax deduction at source unless he has applied for a Tax Deduction Account Number; (iv)If any person referred to in clause (i) above fails to apply for Tax Deduction Account Number, he shall be liable for penalty as per the provisions of this Act.]1 CHAPTER - V REFUND AND ADJUSTMENT Refund 36. (1) Subject to other provisions of this Act and the rules made thereunder, the assessing authority shall, refund to a person the amount of tax, penalty and interest, if any, paid by such person in excess' of the amount due from him: Provided that the amount found to be refundable shall first be adjusted towards the tax or any other amount outstanding apt the dealer under the Act or under the Central Sales Tax Act, 1956, or the Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 and only the balance, if any, shall be refunded.
Part document.segment-14
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 14
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The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 14
The provision sets refund and interest rules, and gives tax officers powers to inspect, seize, withhold, and recover in certain cases.
(2) Where any refund is due to any dealer according to the return furnished by him for any tax period, such refund may provisionally be adjusted as per the provisions under sub-section (10), sub-section (11) or sub-section (12) of Section 6. [(3) If any amount is found to be refundable in accordance with sub-section (1) or sub-section (2), the refund shall be made in the prescribed manner including electronic methods within one month from the date of order of refund or the date of receipt, of the order of refund by the assessing authority, if such order is passed by any other competent authority or Court. If the refund is not made within sixty days of the date of such order or, as the case may be, the date of receipt of such order of refund, by the assessing authority, the dealer shall be entitled to simple interest on such amount at the rate of nine percent per annum from the date of expiry of such period to the date of refund : 1. Added by section 7 of Uttarakhand Act No. 25 of 2010. Provided that if any amount is found to be refundable in the cases deemed to have been self assessed in accordance with sub-section (3) of Section 25, the refund shall be made within one month of the expiry of one year from the last date prescribed for filing the annual return relating to the particular assessment year or the actual date, when the annual return is filed, whichever is later.]2 (4) Notwithstanding any judgment, decree or order of any Court or authority no refund shall be allowed of any tax or fee due under this Act on the turnover of sales or purchases or both, as the case may be, admitted by the dealer in the returns filed by him or at any stage in any proceedings under this Act. (5) Notwithstanding any thing contained contrary in this Section any dealer to whom refund of any, amount is allowed, may, before the date such refund is made, apply to the assessing authority for withholding the amount of refund for adjustment towards his future liabilities either under this Act or under the Central Sales Tax Act, 1956. If the dealer has presented his application for withholding amount of refund, the assessing authority shall withhold amount of refund. In such a case the dealer shall not be entitled for interest. Explanation (1): The expression "Refund" includes any adjustment under the proviso to sub- section (1). [Explanation (2): If the refund is made electronically the date of refund shall be deemed to be the date on which the refund is made, otherwise the date of refund shall be deemed to be the date on which intimation regarding preparation of the refund voucher is sent to the dealer in the manner prescribed.]3 Provisional 37. (1) If a registered dealer has filed returns as required by or under this Act, and the Refund in case returns show any amount to be refundable to the dealer on account of sale in of Exporters the course of export, then the dealer may after the end of every quarter, apply in the manner prescribed, to the assessing authority for grant of provisional refund, if any, pending assessment. [(2) The said dealer shall furnish a Bank Guarantee or other security or documentary evidence of export of goods to the satisfaction of the assessing authority for an amount equal to the amount of the provisional refund. On receipt of such guarantee or other security or documentary evidence of export, the assessing authority shall, subject to the provisions of this Section and the rules, grant the dealer within thirty days a provisional refund that may be found as refundable. The dealer shall keep the bank guarantee or security furnished by him valid up to the date of recovery of excess amount, if any, after final assessment: Provided that if the amount found refundable is not refunded to the dealer within the period prescribed, the dealer shall be entitled to simple interest on such amount at the rate of nine percent per annum.]1 (3) The assessment under this Act of such dealer in respect of the year containing the period covered by the said return will be taken up as early as practicable and the provisional refund against tax due, if any, as a result of the assessment shall be adjusted. 1. Substituted by section 11 of Uttarakhand Act No. 05 of 2008. 2. Substituted by section 8(a) of Uttarakhand Act No. 25 of 2010. 3. Subs. by section 8(b) ibid. (4) If, on assessment, the provisional refund granted under sub-section(2) is found to be in excess, then the excess amount of refund shall be recovered from the dealer along with interest as if it were tax admittedly due from the dealer under this Act. (5) Interest will be charged at the rate of fifteen percent per annum from the date of grant of provisional refund, till the date of payment of such amount. Refund of Tax 38. (1) Any person or a dealer or embassies, international organizations listed in in case of sales Schedule V of this Act, shall be entitled to claim refund of tax paid by him on to Embassies, the purchase of goods and notwithstanding anything contained in Section 36, International the amount due for refund shall be refunded within 45 days of the Organizations presentation of the claim for refund. or to units esta- blished in (2) Any unit established in Special Economic Zone shall be entitled to claim Special Econo- refund of tax paid by it on the purchases from any unit established in mic Zone Domestic Tariff Area and such dealer shall be eligible for refund of such amount as in case of exporters and the provisions of Section 37 shall mutatis mutandis apply in such case. Power to 39. (1) Where an order giving rise to a refund is the subject matter of an appeal or Withhold further proceeding or where any other proceeding under this Act is pending, Refund in and the assessing authority is of the opinion that grant of such refund is likely certain cases to adversely affect the revenue and that it may not be possible to recover the amount later, the assessing authority may, with the permission of the Com- missioner or any officer authorized by him, withhold the refund till such time as he may determine. (2) Where a refund is withheld under sub-section (1) and as a result of the appeal or further proceeding or any other proceeding, dealer becomes entitled to any refund, the dealer shall be entitled to interest as provided under sub-section (1) of Section 41 on the refundable amount: Provided that if any refund has been withheld under this section and if any amount out of the refundable amount is adjusted towards any tax liability of the dealer, the dealer shall not be entitled for any amount of interest for the relevant period on the amount so adjusted. Disbursement 40. (1) Where any amount is realized from any person by any dealer, purporting to do of Amount so by way of realization of tax on the sale or purchase of any goods, in Wrongly contravention of the provisions of Section 22, such dealer shall deposit the Realized by entire amount so realized in such manner and within such period as prescribed Dealer as Tax therein. (2) Any amount deposited by any dealer under sub-section (1) shall to the extent it is not due as tax, be held by the State Government in trust for the person from whom it was realized by the dealer, or for his legal representatives, and the deposit shall discharge such dealer of the liability in respect thereof to the extent of the deposit. (3) Where any amount is deposited by any dealer under sub-section (1) such amount or any part thereof shall, on a claim being made in that behalf be refunded in the-manner prescribed, to the person from whom such dealer had actually realized such amount or part thereof, or to his legal representative and to no other person: ----------------------------------------------------- Provided that no such claim shall be entertained after the expiry of three years from the date of order of assessment or one year from the date of the final order in appeal or revision, if any in respect thereof, whichever is later. (4) Where any amount has been deposited by any dealer in accordance with the provisions under sub-section (1), the dealer shall not be entitled to allow refund of such amount to the purchaser of goods. Explanation:- The expression "final order on appeal or revision" includes an order passed by the Supreme Coon under Article 32, Article 132, Article 133, Article 136 or Article 137 or by the High Court under Article 226 or Article 227 of the Constitution. Interest 41. [(1) Any dealer or a person entitled to refund in pursuance of any order under this Act (including assessment under Section 24, Section 25, or Section 26) or in pursuance of any order by any court, shall subject to rules, be entitled to receive, in addition to the refund, a simple interest at the rate of nine percent per annum if the refund voucher/ electronic intimation of refund is not sent to him as per the provisions of section 36.]1 (2) The interest shall be calculated on the amount of refund due after deducting there from any tax, interest, penalty or any other dues under this Act or under the Central Sales Tax Act, 1956. (3) If as a result of any order passed under this Act the amount of such refund is enhanced or reduced such interest shall be enhanced or reduced accordingly. (4) When a dealer is in default or is deemed to be in default in making the payment of any amount of tax assessed under Section 24, Section 25 or Section 26 in excess of tax admitted by the dealer, and the amount remains unpaid for three months after expiration of the period specified in the order of assessment and notice of demand, he shall be liable to pay simple interest on such amount at the rate of nine percent per annum from the date of such default for so long as he continues to make default in the payment of the said tax beyond the time prescribed. (5) Where as a result of any final order the amount of tax (including any penalty) due is wholly reduced, the amount of interest if any, paid shall be refunded, or if such amount is modified, the interest due shall be calculated and refunded accordingly. (6) Where any amount of tax payable is enhanced by any such order, interest shall be payable on the amount by which the tax is enhanced after the expiry of a period of thirty days from the date of the receipt of the notice of demand issued by the assessing authority if the amount remains unpaid for three months after the expiration of the period specified in the notice of demand. (7) Where the realization of any amount remains stayed by the order of any Court or authority and such order is subsequently vacated, interest shall be payable also for any period during which such order remained in operation. (8) The interest leviable under this Act due to the non-payment or late payment of tax shall not exceed the amount of tax on which such interest is charged. (9) The interest payable under this Act shall be deemed to be tax due under this Act. 1. Added by section 9 of Uttarakhand Act No. 25 of 2010. CHAPTER-- VI INSPECTION OF ACCOUNTS, SEARCH AND SEIZURE AND ESTABLISHMENT OF CHECK-POST Power to order 42- (1) Any officer empowered by the State Government in this behalf may, for the Production of purposes of this Act, require any dealer or any other person who carries on Accounts and business of buying, selling or supplying goods for self or on behalf of other Power of Entry dealer, to produce before him any book, document or account relating to his and Inspection business or relating to the business of other dealers, and may inspect, examine and copy the same and make such enquiries from the dealer or such person, relating to his business or business of other dealers, as he considers necessary: Provided that books, documents and accounts of a period more than five years prior to the assessment year shall not be so required, unless in any special case for reasons to be recorded such officer considers necessary. (2) All books, documents and accounts maintained by any dealer or a person in the ordinary course of business, the goods in his possession, and his place of business or vehicle shall be open to search and inspection at all reasonable time by such officers, as may be authorized by the State Government in this behalf. For the purpose of this Section, the officer authorized thereunder may enter and search any place of business or vehicle or any other building or place where he has reason to believe that the dealer keeps or is for the time being keeping, any books, registers, documents, accounts or goods relating to his business and the officer may require any proprietor, employee or any other person who may at that time and place be attending in any manner to, or helping in, the business-- (a) to afford him the necessary facility to inspect such books of accounts and other documents as he may require and which may be available at such place; (b) to afford the necessary facility to check or verify the cash, stock or other valuable article or things which may be found therein; and (c) to furnish such information as he may require as to any matter which may be useful for, or relevant to any proceedings under this Act : (3) Notwithstanding any thing contained in this Section, no business premises or residential accommodation shall be entered into, inspected or searched by such officer unless specially authorized by the Commissioner or such other officer not below the rank of a Joint Commissioner, as may be authorized in this behalf by the Commissioner. Explanation:- For the purpose of this sub-section, a place where the person is engaged in business will also include any other place in which the person engaged in business or the said employee or other person attending or helping in business states that any of the books of accounts or other documents or any part of the cash, stock or other valuable article or things relating to the business are or is kept. (4) The officer authorized under sub-section (1) or sub-section (2) may make or cause to be made extracts or copies from books of accounts and other documents inspected by him, make an inventory of any cash, stock or other valuable article or thing checked or verified by him, and record the statement of any person which may be useful for, or relevant to, any proceeding under this Act. -------------------------------------------------- (5) If any officer authorized under sub-section (1) or sub-section (2) has reasonable grounds for believing that any dealer is trying to evade liability for tax or other dues under this Act and that any thing necessary for the purpose of an investigation into his liability may be found in any account, register, or document he may seize such account, register or document as may be necessary. The officer seizing the account, register or document shall forthwith grant a receipt for the same and shall be bound to return them to the dealer or the person from whose custody .they were seized, within a period of ninety days from the-date of such seizure, after having such copies or extracts taken therefrom as may be considered necessary ; Provided the dealer or the aforesaid person authenticates such copies and extracts, and gives a receipt in writing for the account, register or document returned to him. The officer may, before returning the account, register or document, affix his signature and his official seal at one or more places thereon, and in such case the dealer or the aforesaid person will be required to mention in the receipt given by him the number of places where the signature and. seal of such officer have been affixed on each account, register or document. Explanation:- In calculating the period specified in this sub-section the period during which proceeding under this Act remain stayed under the order of any Court or authority shall be excluded. (6) Notwithstanding any thing contained in sub-section (5) the officer seizing any account, register or other document under that sub-section may for the reasons to be recorded by him in writing and with the prior approval of the Commissioner, retain such account, register, or document for such period not extending beyond thirty days from the date of completion of all the proceedings under this Act in respect of the assessment years for which they are relevant as he deems necessary. (7) An officer authorized to act under sub-section (1) or sub-section (2)-- (a) shall have the power to seal the place of the business, vehicle or any box, almirah or receptacle found on such place of business or vehicle in which he has reason to believe that any account, register or other documents or goods are kept or contained, if the owner or the person in occupation or incharge of such office, shop, godown, vehicle or box, almirah or other receptacle leaves the place or is not available or fails or refuses to open it when called upon do so; (b) where the owner or other person in occupation or incharge of the office, shop, godown, or vehicle or of the box, almirah or other receptacle found in the office, shop, godown, vessel or vehicle is present but leaves the place or after an opportunity having been given to him to do so, fails to open, as the case may be, such office, shop, godown, vehicle or box, almirah or other receptacle, may break open the same and prepare a list of the goods and documents found therein. (8) No person shall tamper with any seal put under sub-section (7). (9) Any officer empowered under sub-section (1) or sub-section (2) may require any person- (a) who transports or holds in-custody, for delivery to or on behalf of any dealer, any goods, to give any information likely to be in his possession in respect of such goods or to permit inspection thereof; ------------------------------------- (b) who maintains or has in his possession any account, book or document relating to the business of a dealer, to produce such account, book, or document for inspection. (10) Where in the course of any search at the business place of a dealer any book of accounts, other documents, money or goods are found on the possession or control of any person, it shall be presumed, unless the contrary is proved, that such books of account, other documents, money or goods belong to such dealer. (11)The officer who has made inspection or search or seizure of any books, accounts or documents or investigation or an officer who has made investigations under this Section; on the basis of fact found, shall prepare a report in respect of such inspection or search or seizure or investigation and where the officer preparing the report is an officer different from the assessing authority, such officer shall forward a copy of such report to the assessing authority of the dealer. (12) The assessing authority may require any dealer or a class of dealers to furnish the names, addresses and such other particulars as he may find necessary relating to the persons and dealers who have purchased any goods from or sold any goods to such dealer or class of dealers during any given period. (13) The assessing authority may call for details and particulars from State or Central Government departments and financial institutions including banking companies, which, he is of the opinion, will be relevant and useful for the purposes of this Act. (14) Notwithstanding the powers of the assessing authority to inspect books of account and enter and search any place of business of any dealer (both registered or unregistered) under this Section, the Commissioner, with a view to identify dealers who are liable to pay tax under this Act, may from time to time cause a survey of unregistered dealers to be taken. (15) The provisions of Section 100 and Section 165 of the Code of Criminal Procedure, 1973 shall, as far as may be, apply in relation to any entry, search or inspection under this Section as they apply in relation to any inspection or search under the said Code. 1[Documents to 42-A The owner or a person duly authorized by such owner or the driver or be carried and person-in-charge of a vehicle or of goods in movement, as the case may information to be, who intends the movement of goods, exceeding such quantity or be given measure or of such value as may be notified by the state Government in regarding goods in that behalf shall, before movement of goods prepare such documents movement containing such information in this regard as may be prescribed and submit such information to such authority in such form and manner within such time as may be prescribed and during the movement of goods shall carry with him such document and invoice/ challan (as applicable), and document of title to goods/ GR/ Bilty or like other such documents. Control on 42-B (1) Every clearing, forwarding or booking agent or broker or any other clearing, person transporting goods, who in the course of his business handles forwarding or documents of title to goods or transports goods or takes delivery of booking agent goods for or on behalf of a dealer or a person and having his place of and any person transporting business in the State shall, furnish information about his place of goods business in the State and also about vehicles or carriers owned or hired by him for transportation of goods to such authority in such form and manner and within such time as may be prescribed. 1. Added by section 5 of Uttarakhand Act No. 09 of 2012. (2) Every such agent or person referred to in sub-section (1) shall maintain true and complete record of the goods transported, delivered, or received for transport, containing such information as may be prescribed and the copy of documents of title relating thereto and shall furnish true and complete particulars and information relating to the transaction of goods of any dealer or person to the officer who is authorized for this purpose by the commissioner in such form and manner within such time as may be prescribed and shall produce the said record and the documents before such officer as and when required. (3) Any agent or person referred to in sub-section (1) who contravenes the provisions of the said sub-section (1) or sub-section (2), the authority referred to in sub section(1) or (2) may, after giving such agent or person an opportunity of being heard, direct him to pay by way of penalty an amount not exceeding one thousand rupees for the first contravention and if the contravention is continuing one with a penalty not exceeding two hundred rupees for everyday during which the offence continues. (4) Any agent or person referred to in sub-section (1) does anything directly or indirectly, which results in evasion of tax or would have resulted in evasion of tax if such evasion was not detected and prevented in time, the prescribed authority may, after giving him a reasonable opportunity of being heard, direct him to pay by way of penalty an amount not exceeding forty percent of the value of such goods involved in the transactions of a dealer or a person or three times the tax, leviable on such goods, which appears to have been evaded or so sought to be evaded, whichever is higher. In such case, the agent or person referred to in sub-section (1), notwithstanding anything contained in this Act, shall be deemed to be a dealer and he shall also be liable to pay the tax so evaded or so sought to be evaded. The penalty and tax so imposed shall be without prejudice to his liability under any other provision of this Act or under any other law for the time being in force. Explanation: -- (i) “Clearing, forwarding, booking agent or broker” shall include a person who renders his services for clearing, forwarding or booking of or taking delivery of consignment of goods at railway premises, air cargo complex. containers depot, booking agency, goods transport company office or any place of loading or unloading of goods or contrives, makes and concludes, bargains and contracts for or on behalf of any dealer for a fee, reward, commission, remuneration or other valuable consideration or otherwise; and (ii) “Person transporting goods” shall, besides the owner, include manager, agent, driver, employee of the owner, a person in-charge of a place of loading or unloading of goods or in charge of a goods carrier carrying such goods for dispatch to other places or gives delivery of any consignment of such goods to the consignee. (5) Notwithstanding anything contained in Section 51, any person aggrieved by order of penalty passed under sub-section (3) or sub- section (4) of this section may, within 60 days from the date of service of the copy of the order, appeal to such authority as may be prescribed. Provided that such appeal shall lie only if the proof of deposit of 50% of the amount of penalty, imposed under sub-section (3) or 25% of the amount of penalty imposed under sub-section (4) of this section is submitted.]1 1. Added by section 5 of Uttarakhand Act No. 09 of 2012. Power to Seize 43. (1) An officer authorized under sub-section (1) or sub-section (2) of Section 42 Goods shall have the power to seize any goods- (a) which are found in the dealer's place of business or vehicle or any other building or place; or (b) which, such officer has reason to believe to belong to the dealer and which are found in any place of business or vehicle or building or place, but are not accounted for by the dealer in his accounts or registers or other documents maintained in the course of his business: Provided that a list of all the goods seized under this sub-section shall be prepared by such officer and be signed by him, and a copy thereof shall be given to the dealer. (2) Where any officer empowered by the State Government in this behalf has reason to believe that the goods found in any vehicle, building or place are not traced to any bona fide dealer or it is doubtful if such goods are properly accounted for by any dealer in his accounts, register or other documents, maintained in the course of his business, he shall have power to seize such goods and the remaining provisions of this Section shall mutatis mutandis apply in relation to such seizure. (3) An officer seizing the goods under sub-section (1) shall take all the measures necessary for their safe custody and forward the list, referred to in the proviso to sub-section (1), along with other documents relating to the seizure to the assessing officer concerned. (4) The said assessing authority shall serve on dealer or, as the case may be, the person in charge of goods, at the time of seizure (hereinafter in this Section referred to as the person in charge) a notice in writing requiring him to show cause, why a penalty should not be imposed. (5) If such officer, after taking into consideration the explanation, if any, of the dealer, or as the case may be, the person in-charge and giving him an opportunity of being heard, is satisfied that the said goods were willfully omitted from being shown in the accounts, registers and other documents referred to in sub-section (1), it shall pass an order imposing a penalty not exceeding forty percent of the value of such goods as he deems fit. (6) A copy of the order imposing penalty under sub-section (5) shall be served on the dealer or, as the case may be, the person in-charge. (7) The officer seizing the goods shall serve on the dealer or, as the case may be, the person incharge an order in writing mentioning the fact of such seizure and indicating the amount, not exceeding such amount as would be sufficient to cover the penalty likely to be imposed, on the deposit where of in cash, the goods so seized shall be released in favour of the dealer or, as the case may be, the person in-charge. (8) Notwithstanding any thing contained in sub-section (7), the Commissioner or such officer, not below the rank of Deputy Commissioner, as may be authorized in this behalf by the Commissioner, may, for sufficient reasons to be recorded in writing, direct that goods be released without any deposit or on depositing such lesser amount, or furnishing security in such form other than cash, as he may deem fit. ------------------------------------ (9) The penalty or such part thereof as remains after adjustment of any amount deposited under sub-section (7) shall be deposited in the prescribed manner within thirty days of the date of service of the copy of the order imposing the penalty. In default, the assessing authority shall cause the goods to be sold in such manner as may be prescribed and apply sale proceed thereof toward the penalty and, subject to the provisions of Section 36, refund the balance, if any to the dealer or, as the case may be, to the person-in-charge. (10) Where the officer seizing the goods, before forwarding the list and other documents referred in sub-section (2) or the assessing authority at any time thereafter; is of the opinion that the goods are subject to speedy and natural decay or where the tax assessed or penalty imposed, as the case may be, is not deposited in accordance with the provisions of this Act, the officer seizing the goods or the assessing authority, as the case may be may, without prejudice to any other action that may be taken in accordance with other provisions of this Act, cause the goods to be sold by public auction in the prescribed manner. The sale proceeds of such goods shall be adjusted towards the expenses and tax assessed or penalty imposed. The balance, if any, shall be refunded to the dealer or, as the case may be, the person in-charge in accordance with the provisions of sub-section (9). (11) If the amount deposited under sub-section (7) is more than the amount of penalty imposed under sub-section (5), the excess amount so deposited shall be refunded to the dealer or, as the case may be, the person in-charge, by the officer with whom it was so deposited in accordance with the provisions of Section 36. [Movement of 43-A (1) Notwithstanding any thing contained in section 43 the owner or a goods within person duly authorized by such owner or the driver or person-in-charge the State or of a vehicle or of goods in movement, as the case may be (hereinafter from State to outside the referred to as the transporter), who intends the movement of goods State exceeding such quantity or measure or of such value as may be notified by the State Government in that behalf, from any place in the State to any place outside state or from any place in the state to any other place in the State or from any place in the state to any other place in the State passing through any other State, before movement of goods, shall prepare information in this regard in the prescribed Form (hereinafter called the “Lorry Challan”) containing individual serialized number, the name and complete address of the consignor and consignee, quantity and description of goods, details of invoice/challan (as applicable), and document of title to goods/GR/Bilty or like other such documents in respect of such goods and other information in a manner as may be prescribed Provided that the Government, by a Notification, may provide for the submission of “Lorry Challan” to the prescribed authority before the movement of goods, in such form and in such manner, including online manner, as may be prescribed in the Notification. (2) (a) The transporter shall carry with him, the copy of such “Lorry Challan” duly signed by him and copy of other such documents and shall stop the vehicle, when so required by an officer authorized under sub-section (1) or sub-section (2) of section 42, at any place and take it along with the goods and documents to the nearest office of Commercial Tax department or to any other place as directed by such officer and keep it stationary for so long as may be considered necessary by such officer and allow him to search the vehicle and inspect the goods and the documents : 1. Added by section 6 of Uttarakhand Act No. 09 of 2012. Provided that where the goods are transported from one place to another falling within the same local area of the state the commissioner may relax the condition of carrying “Lorry-Challan” or documents of title to goods with certain conditions and restrictions as it may deem fit. Here the “local area” means the local area as defined in section 2 of Uttarakhand Entry Tax Act, 2008. (b) The transporter shall preserve the copy of such “Lorry Challan” for such period as may be prescribed and produce them whenever so required, failing which he shall be liable to pay by way of penalty a sum of Rupees five hundred for each “Lorry Challan”. (3) Where the goods are for personal use or consumption and such goods are transported by any person in his personal vehicle, such person need not prepare or carry “Lorry Challan” (4) The officer, referred to in preceding sub section, if after making search or inspection, is satisfied that; (i) the transporter is transporting or attempting or abetting to transport any goods, to which this section applies, without preparing or submitting “Lorry-Challan” in the prescribed form and manner; or without carrying copy of such Lorry-Challan; or (ii) the transporter is transporting or attempting or abetting to transport any goods, to which this section applies, without carrying invoice/ challan (as applicable), and document of title to goods/ GR/ Bilty or like other such documents in respect of such goods. (iii) the weight/quantity or number of packages of goods being transported are uncovered by the Lorry-Challan; it may, (a) direct the person referred to in above sub section not to part with the goods in any manner including re-transporting or re- booking till an enquiry is made, which shall not take more than seven days; (b) order detention of such vehicle along with the goods. (5) (a) If, at any stage, such officer is satisfied, after giving the transporter an opportunity of being heard, that the goods referred to in previous sub section were transported without submitting Lorry Challan in the prescribed Form and manner or without carrying Lorry Challan or other prescribed documents and that, such goods are; (i) the goods other than the goods specified in schedule (1) referred to in clause (a) of sub-section (2) of Section 4; and (ii) such goods were not meant for personal use or consumption; It shall be deemed that such goods were so transported in an attempt to facilitate or assist to evade assessment or payment of tax due or likely to be due under the Act, and, in such case, the officer may seize such vehicle by an order in writing and notwithstanding anything contained in section-43 the transporter shall be liable to pay by way of penalty an amount which shall be quantified at the rate of rupees five hundred for a quintal or part of a quintal of such goods. ---------------------------------------- (5)(b) if, at any stage, such officer is satisfied, after giving the transporter an opportunity of being heard, that the goods referred to in previous sub section were transported alongwith the copy of the Lorry Challan in the prescribed Form and manner, but any of the goods found in the vehicle were not covered by the “Lorry-Challan” and that, such goods are (i) the goods other than the goods specified in schedule (1) referred to in clause (a) of sub-section (2) of Section 4 ; and (ii) such goods were not meant for personal use or consumption; it shall be deemed that such goods were so transported in an attempt to facilitate or assist to evade assessment or payment of tax due or likely to be due under this Act, and, in such case, the officer may seize such vehicle by an order in writing and notwithstanding anything contained in section-43, the transporter shall be liable to pay by way of penalty an amount which shall be quantified at the rate of rupees five hundred for a quintal or part of a quintal of such goods : Provided that, Government may by a notification issue general instruction not to demand penalty under sub-section 5(b) from the transporter in the circumstances where in pursuance of Section 43(5) or Section 43(7) the penalty or an amount sufficient to cover such penalty likely to be imposed has been deposited by such transporter referred to in sub-section 5(b), regarding the same goods : Provided further that the State Government may by Notification increase the amount of penalty provided under this sub-section. Explanation-- for seizure and other actions regarding the goods referred to in this section, the provisions of section 43 shall mutatis- mutandis apply. (6) The officer seizing the vehicle shall serve on the Transporter, an order in writing mentioning the facts of such seizure and indicating the amount, not exceeding such amount as would be sufficient to cover the penalty likely to be imposed, on the deposit whereof in cash, the vehicle so seized shall be released in favour of the person from whose possession or control the vehicle is seized. (7) Notwithstanding anything contained in sub-section (6), the Commissioner or such officer, not below the rank of Deputy Commissioner, as may be authorised in this behalf by the Commissioner, may, for sufficient reasons to be recorded in writing, direct that vehicle be released without any deposit or on depositing such lesser amount, or furnishing security in form of irrevocable bank guarantee, as he may deem fit. (8) Notwithstanding anything contained in section (51) or (53), no appeal against the order of penalty passed under sub section (5) or order for security passed under sub-section (7) shall lie, unless the proof of deposit of entire amount of penalty or security as the case may be, is submitted.]1 1. Added by section 6 of Uttarakhand Act No. 09 of 2012. Power to 44. (1) Where the assessing authority or an officer empowered under Section 42, is Acquire Goods satisfied that any dealer bringing, importing or otherwise receiving into the in case of State from any place outside the State any goods has, with a view to evade Under payment of tax, shown the estimated sale value of such goods in the Valuation declaration form for import accompanying such goods less than fair price of such goods or has not shown the estimated sale value in such form and the presumed sale value of such goods is less than the fair price of such goods, such officer may acquire such goods on payment of 110 percent of such estimated sale value or presumed sale value, as the case may be, to the dealer. (2) The power under in sub-section (1) shall not be exercised unless the dealer is afforded an opportunity of being heard. (3) [***]1 (4) The goods acquired under sub-section (1) shall be disposed of in such manner as may be specified by the Commissioner. Explanation:-- For the purpose of this Section-- (a) "fair price" shall mean the value determined in such manner as may be specified by the Commissioner; (b) "presumed sale value" shall be equal to 110 percent of the purchase price shown in the declaration form. Power to seek 45. (1) Any officer under this Act, not being an officer below the rank of an officer Information, to appointed and posted by the Commissioner, may for any purpose related to summon the administration or enforcement of the provisions of this Act by notice, Witness etc require any dealer or other person to furnish any information or any document including electronic records which may be in his knowledge or possession. When- ever so required, the dealer or such person shall furnish correct, complete and true information. (2) All such officers under this Act shall have the same power as are vested in a Court under the Civil Procedure Code 1908, when trying a suit in respect of following matters, namely :-- (a) Enforcing the attendance of any person and examining him on oath or affirmation; (b) Compelling the production of documents; and (c) Issuing commission for examination of witness; and any proceeding before any of the officers aforesaid shall be deemed to be a judicial proceeding within the meaning of Section 193 and Section 228 of the Code of Criminal Procedure and for the purpose of Section 196 of the Indian Penal Code. (3) Summons for the production of documents or the attendance of any person shall be issued in the prescribed form. Power to seek 46. An officer exercising power under Section 42, Section 43 or Section 48 may Assistance take the assistance of police or other officer or officers of the State. from Police etc 1. Omitted by section 12 of Uttarakhand Act No. 05 of 2008. 47. [***]1 2[Import of 48. (1) With a view to prevent or check avoidance or evasion of tax or any Goods into the attempt of avoidance or evasion of tax, it is hereby provided that any State against person or dealer (hereinafter in this section referred to as importer), Declaration who intends to bring, import or otherwise receive, into the State from any place outside the State, any goods other than the goods specified in schedule (I) referred to in clause (a) of subsection (2) of section 4 exceeding such quantity or measure or of such value as may be notified by the State Government in that behalf, for sale, use, consumption or other disposal shall obtain a prescribed form of declaration/ e- declaration or certificate/ e- certificate, in prescribed manner and containing such information’s as may be prescribed : Provided that the importer who intends to bring, import or otherwise receive such goods otherwise than in connection with business, he may, at his option, in the like manner obtain the prescribed form of certificate : Provided further that Commissioner may by a notification make it mandatory/ optional for a class of dealers or al dealers to apply and obtain such online declaration in prescribed manner and use them in accordance with the Act and the rules made thereunder. Such declaration, in this chapter, shall be referred to as ‘e-declaration”. (2) Where such goods are to be consigned by road: -- (a) The importer shall obtain the prescribed ‘declaration/ e-declaration in prescribed manner, and shall cause the following documents to be carried with the goods in movements— (i) such declaration, duly filled and signed, in duplicate, the required details of which are entered in the online submitted trip sheet as provided in section 48A; Provided that where e-declaration is used, the required details of such declaration should be duly filled online, and entered in the online submitted trip sheet as provided in section 48A. The copy of such e-declaration need not to be carried with the goods. (ii) copy of the trip sheet prepared and submitted in the manner as provided in section 48A containing the required information including the required details of such declaration//e-declaration. (iii) Invoice, Challlan or like other documents related to such goods. (iv) G.R./Billty or other like document of title of goods in movement and also cause to produce these documents before the officer authorised under subsection (1) or subsection (2) of section 42 at any place, if so required by such officer. (b) The importer shall preserve the copies of declaration and other documents delivered to him or his agent under clause (a) for such period as may be prescribed and produce them before the assessing authority in a manner and within a time as may be prescribed by the Commissioner. 1- Omitted by section 7 of Uttarakhand Act No. 09 of 2012. 2- Substituted by section 2 of Uttrakhand Act no 21 of 2015. (c) If, at any stage, the officer authorized under sub section (1) and sub subsection (2) of section 42 is satisfied, after giving the owner of the goods an opportunity of being heard, that the goods referred to in previous sub section were transported without online submitting “Trip-sheet” in the prescribed form and manner or without carrying copy of such “Trip Sheet”, and that, such goods are;- (i) the goods other than the goods specified in schedule (1) referred to in clause (a) of subsection (2) of section 4; and (ii) such goods were not meant for personal use or consumption; it shall be deemed that such goods were so transported by the owner of the goods in an attempt to evade assessment or payment of tax due or likely to be due under this Act. (3) Where such goods are brought into the State as personal luggage, the person bringing them shall carry with him the declaration in the prescribed form duly filled in and signed by the importer and the importer shall submit the same for endorsement by the officer authorised by the Commissioner in this behalf in a manner and within a time as may be prescribed by the Commissioner; Provided that where e-declaration is used, the required details of such declaration should be duly filled online, and entered in the online submitted form, as prescribed by the Commissioner on the official website of the department, the copy of such e-declaration need not to be carried with the goods and dealer shall be deemed to have complied with the requirement of endorsement of e-declaration form, made above.} (4) Where any person intends to bring, import or otherwise receive in the State from any place outside the State, any goods referred to in sub- section (1) otherwise than in connection with business and obtains the prescribed form of certificate, the provision of sub-section (2) and sub- section (3) shall, mutatis mutandis apply as if the word “certificate” is substituted for the word “declaration” used therein. (5) The owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement, as the case may be, carrying any goods referred to in the preceding sub-sections shall stop the vehicle when so required by an officer authorised under sub- section (1) or sub-section (2) of section 42, at any place, and take it along with the goods and documents to the nearest office of Commercial Tax department or to any other place as directed by such officer and keep it stationary for so long as may be considered necessary by such officer and allow him to search the vehicle and inspect the goods and all documents referred to in the preceding sub- sections and shall, if so required, give his name address and the names and addresses of the owner or hirer of the vehicle and of the consigner and consignee of the goods. (6) Where the officer making the search or inspection under this Section finds any person or dealer importing or attempting or abetting to Import any goods to which this section applies without being covered by proper and genuine documents referred to in the preceding sub-sections, it may; ------------------------------------------------------------ (a) direct the person referred to in above sub section not to part the goods in any manner including re-transporting or re-booking till an enquiry is made, which shall not take more than seven days; (b) order detention of such goods and if, for reasons to be recorded, is satisfied, after giving the owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement, as the case may be, an opportunity of being heard, that such goods were being so Imported in an attempt to evade assessment or payment of tax due or likely to be due under this Act, he may order seizure of such goods. Provided that a list of all the goods seized under this sub- section shall be prepared by such officer and be signed by him, and a copy thereof shall be given to the person from whom goods have been seized. (7) The officers seizing the goods under sub section (6) shall take all the measures necessary for their safe custody and forward the list, referred to in the proviso of sub section(6) along with other document relating to the seizure, to the assessing officer concerned.
Part document.segment-15
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 15
- document.segment-15 Verify source ↗
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 15
Transporters bringing certain goods into or through the State must file the required Trip-Sheet/Transit-Pass documents and follow inspection rules; failure can lead to seizure, penalties, deposit requirements, and appeal conditions.
(8) If such assessing officer, after taking into consideration the explanation, if any of the owner or a person duly authorized by such owner or the driver or person-in-charge of a vehicle or of goods in movement as the case may be and after giving an opportunity of being heard is satisfied that the goods were imported or abetted to import in contravention of the provisions of this section in an attempt to evade assessment or payment of tax due or likely to be due under this Act, it shall pass an order imposing penalty not exceeding forty percent of the value of such goods involved or three times the tax leviable on such goods under any of provisions of this Act, whichever is higher. The order of such penalty shall be properly served. (9) The officer seizing the goods shall serve on the person referred to in the above sub section, an order in writing mentioning the fact of such seizure and indicating the amount, not exceeding such amount as would be sufficient to cover the penalty likely to be imposed, on the deposit whereof in cash, the goods so seized shall be released. (10) Notwithstanding anything contained in sub-section (9), the Commissioner or such officer, not below the rank of Deputy Commissioner, as may be authorised in this behalf by the Commissioner, may, for sufficient reasons to be recorded in writing, direct that the goods be released without any deposit or on depositing such lesser amount, or furnishing security in such form other than cash, as he may deem fit. ------------------------------------------------------------- (11) The penalty or such part thereof as remains after adjustment of any amount deposited under sub-section (9) shall be deposited in the prescribed manner within thirty days of the date of service of the copy of the order imposing the penalty. In default, the Assessing Authority shall cause the goods to be sold in such manner as may be prescribed and apply sale proceed thereof toward the penalty and, subject to the provisions of Section 36, refund the balance, if any. (12) Where the officer seizing the goods, before forwarding the list and other documents referred in sub-section (7) to the Assessing Authority at any time thereafter, is of the opinion that the goods are subject to speedy and natural decay or where the tax assessed or penalty imposed, as the case may be, is not deposited in accordance with the provisions of this Act, the officer seizing the goods or the Assessing Authority, as the case may be, may, without prejudice to any other action that may be taken in accordance with other provisions of this Act, cause the goods to be sold by public auction in the prescribed manner. The sale proceeds of such goods shall be adjusted towards the expenses and tax assessed or penalty imposed. The balance, if any, shall be refunded. (13) If the amount deposited under sub-section (9) is more than the amount of penalty imposed under sub-section (8), the excess amount so deposited shall be refunded in accordance with the provisions of Section 36 Explanation-1. For the purpose this chapter the person-in-charge of the vehicle shall include the owner of the vehicle and the hirer of the vehicle as the case may be. Explanation -2. For the purpose of this chapter “goods in movement” means. (a) the goods which are in the possession or control of a transporting agency or person or other such bailee; (b) the goods which are being carried in a vehicle belonging to the owner of such goods; and (c) the goods which are being carried by a person.]1 2[Transport of 48-A (1) Notwithstanding any thing contained in section 48 with a view to goods into the ensure that there is no evasion of tax payable under this Act the owner State against or a person duly authorized by such owner or the driver or person-in- “Trip Sheet” charge of a vehicle or of goods in movement, as the case may be, (hereinafter referred to as the transporter) who intends to transport into the State from any place outside the State, any goods exceeding such quantity or measure or of such value as may be notified by the State Government in that behalf, before entering into the state shall prepare and submit online information in a prescribed form (hereinafter called “Trip-Sheet”) in such manner and within such time as may be prescribed : Provided that in certain circumstances, online submission of“Trip-Sheet” may be relaxed by the Commissioner for a specified period. 1. Subs. by section 8 of Uttarakhand Act No. 09 of 2012. 2. Added by section 8 ibid. (2) Where such goods are transported into the State by road; (a) the transporter shall carry with him, the copy of such “Trip-Sheet” duly filled and signed by him and other documents as may be prescribed and shall stop the vehicle, when so required by an officer authorised under sub-section (1) or sub-section (2) of section 42, at any place and take it along with the goods and documents to the nearest office of Commercial Tax department or to any other place as directed by such officer and keep it stationary for so long as may be considered necessary by such officer and allow him to search the vehicle and inspect the goods, the “Trip-Sheet” and the other documents. (b) The transporter shall preserve the copy of such “Trip-Sheet” for such period as may be prescribed and produce it whenever so required, failing which he shall be liable to pay by way of penalty a sum of Rupees five hundred for each “Trip-Sheet”. Explanation:-- In the circumstances where online submission of “Trip-Sheet” is relaxed, the provision of preparation of “Trip-Sheet” before entering into the State and provision of carrying it during transportation shall remain effective. (3) Where such goods are brought into the State as personal luggage, the person bringing them need not submit “Trip-Sheet”. (4) The officer referred to in clause (a) of sub-section (2), if after making search or inspection is satisfied that; (i) the transporter is transporting or attempting or abetting to transport any goods to which this Section applies without submitting “Trip-Sheet” in the prescribed form and manner; or without carrying the copy of such “Trip-Sheet”; or (ii) the weight/quantity or number of packages of goods being transported are uncovered by the “Trip-Sheet” it may, (a) direct the person referred to in above sub section not to part with the goods in any manner including re-transporting or re-booking till a verification is done or an enquiry is made, which shall not take more than seven days; (b) order detention of such vehicle along with the goods. (5) (a) if, at any stage, such officer is satisfied, after giving the transporter an opportunity of being heard, that the goods referred to in previous sub section were transported without online submitting “Trip-Sheet” in the prescribed form and manner or without carrying copy of such “Trip- Sheet”, and that, such goods are; (i) the goods other than the goods specified in schedule (1) referred to in clause (a) of sub-section (2) of Section-4; and (ii) such goods were not meant for personal use or consumption; it shall be deemed that such goods were so transported by the transporter in an attempt to facilitate or assist to evade assessment or payment of tax due or likely to be due under this Act, and, in such case, the officer may seize such vehicle by an order in writing and notwithstanding anything contained in section 48 the transporter shall be liable to pay by way of penalty an amount which shall be quantified at the rate of rupees five hundred for a quintal or part of a quintal of such goods. ----------------------------------------------------------------- (5) (b) if, at any stage, such officer is satisfied, after giving the transporter an opportunity of being heard, that the goods referred to in previous sub section were transported alongwith the copy of the Online submitted “Trip-Sheet”, but any of the goods found in the vehicle were not covered by the “Trip-Sheet” and that, such goods are (i) the goods other than the goods specified in schedule (1) referred to in clause (a) of sub-section (2) of Section 4; and (ii) such goods were not meant for personal use or consumption, it shall be deemed that such goods were so transported in an attempt to facilitate or assist to evade assessment or payment of tax due or likely to be due under this Act, and, in such case, the officer may seize such vehicle by an order in writing and notwithstanding anything contained in section-48 the transporter shall be liable to pay by way of penalty an amount which shall be quantified at the rate of rupees five hundred for a quintal or part of a quintal of such goods : Provided that, Government may by a notification issue general instruction not to demand penalty under sub-section 5(b) from the transporter in the circumstances where in pursuance of Section 48(8) or Section 48(9) the penalty or an amount sufficient to cover such penalty likely to be imposed has been deposited by such transporter referred to in sub-section 5(b), regarding the same goods : Provided further that the State Government may by Notification increase the amount of penalty provided under this sub-section. Explanation--- for the seizure and other action, regarding the goods referred to in this section, the provisions of section (48) shall mutatis- mutandis apply (6) The officer seizing the vehicle shall serve on the Transporter, an order in writing mentioning the facts of such seizure and indicating the amount, not exceeding such amount as would be sufficient to cover the penalty likely to be imposed, on the deposit whereof in cash, the vehicle so seized shall be released in favour of the person from whose possession or control the vehicle is seized. (7) Notwithstanding anything contained in sub-section (6), the Commissioner or such officer, not below the rank of Deputy Commissioner, as may be authorised in this behalf by the Commissioner may, for sufficient reasons to be recorded in writing, direct that vehicle be released without any deposit or on depositing such lesser amount, or furnishing security in form of irrevocable bank guarantee, as he may deem fit. (8) Notwithstanding anything contained in section (51) or (53), no appeal against the order of penalty passed under sub-section (5) or order for security passed under subsection (7) shall lie, unless the proof of deposit of entire amount of penalty or security, as the case may be, is submitted.]1 1. Added by section 8 of Uttarakhand Act No. 09 of 2012. [Import of 49. (1) Where any goods other than the goods specified in schedule -I referred Goods into the to in clause (a) of sub-section (2) of section 4 exceeding such quantity, State by Rail, measure or value as may be notified with reference to sub-section (1) of River, Air, or Section 48, are consigned by rail, river, air or post from any place Post outside the State, the importer shall not— (a) obtain or cause to be obtained delivery thereof, unless he furnishes or causes to be furnished to such officer as may be authorised in this behalf by the Commissioner a declaration in the prescribed form in duplicate duly filled in and signed by him for endorsement by such officer; and (b) after taking delivery, carry the goods away or cause the goods to be carried away from the railway station, steamer or boat station, air port or post office as the case may be, unless a copy of declaration duly endorsed by such officer is carried with the goods. Provided that if a registered dealer, before obtaining the delivery or causing to obtain delivery of the goods has online submitted the information, regarding the goods in a form prescribed by the Commissioner on the official website of the department and the to e-generated hard copy of such information is being carried during the movement of goods the dealer shall be deemed to have complied with the requirement, of endorsement of declaration form, made above; 3[Provided further that where e-declaration is used, the required details of such declaration should be duly filled online, and entered in the online submitted form, as prescribed by the Commissioner on the official website of the department, the copy of such e-declaration need not to be carried with the goods.] (2) The provisions of sub-section (5), (6) and sub-section (7), (8), (9), (10), (11), (12) and (13) of Section 48 shall mutatis mutandis apply in respect of goods consigned by rail, river or post as they apply to import of goods by road under that Section.]1 2[Transit of 50. (1) Where a vehicle coming from any place outside the State and bound Goods by Road for any other place outside the State, carrying goods referred to in sub- through the section (1) of section 48 passes through the State, the owner or a person State against duly authorised by such owner or the driver or person-in-charge of a “Transit-Pass” vehicle or of goods in movement, as the case may be before entering into the state shall prepare and submit online declaration containing all the information regarding the goods, the vehicle, the document of the title to the goods/ GR/ bilty and the movement of goods and other information as required in the Form (hereinafter called “Transit-Pass”) as may be prescribed by the Commissioner, complete in all respect in such manner and within such time as may be prescribed by the Commissioner. The owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement, as the case may be while carrying such goods shall carry with him two copies of such “Transit Pass” duly signed by him, the document of the title to the goods/GR/bilty and invoice/bill or challan/ like document and after his exit from the State shall submit online declaration containing 1. Subs. by section 9 of Uttarakhand Act No. 09 of 2012. 2. Subs. by section 10 ibid. 3. Add provided. by section 3 of Uttrakhand Act no 21 of 2015. the description of the proof of crossing the state or reaching the other state and other information in a form, manner and within such time as may be prescribed by the Commissioner, and shall also submit, the satisfactory proof of crossing the State or reaching the destination State to such officer as may be authorised for this purpose by the Commissioner whenever so required by such officer failing which it shall be presumed that the goods carried thereby have been sold within the State : Provided that where the goods carried by such vehicle are, after their entry into the State, transported outside the State by any other vehicle or conveyance, the onus of proving that the goods have actually moved outside the State shall be on the person-in-charge of the vehicle for which transit pass was prepared and submitted : Provided further that in certain circumstances, online submission of “Transit-Pass” and of information regarding exit from the state may be relaxed by the Commissioner for a specified period : Provided further that with a view to ensure that there is no evasion of tax the vehicle, referred to in this section shall enter into and exit from the State only from such places as notified by the Commissioner. Explanation:-- In the circumstances where online submission of Transit Pass is relaxed, the provision of preparation of Transit Pass before entering into the State and the provision of carrying it during transportation shall remain effective. In such case before exit from the State the vehicle alongwith the goods shall be stopped at a place notified by the Commissioner and the copy of Transit Pass be submitted to the officer so authorised for this purpose by the Commissioner at a place notified by the commissioner, failing which it shall be presumed that the goods carried thereby have been sold within the State. (2) In such a case as referred to in the above sub section the owner or a person duly authorized by such owner or the driver or person-in-charge of a vehicle or of goods in movement, as the case may be shall jointly and severally be liable to pay tax on such presumed sale of goods and also for payment of amount of penalty that may be imposed under the provisions of this Act. (3) Every person for whom a presumption under sub-section (1) exists that the goods have been sold within the State, such person/s, shall be assessed to tax on the goods covered by each Transit-Pass separately by the officer authorised for this purpose by the commissioner. [Provided such assessment may be done in the cases arising before or ager the date of commencement of this provision.]1 Provided further that no order of assessment or penalty under this section shall be passed until a reasonable opportunity of being heard is given. ___________________________ 1-Substituted by section 5 of Uttarakhand Act No. 11 of 2015. Erection of 50-A With a view to prevent or check evasion of tax payable under this Act barrier for or to ensure the compliance of the provisions of this chapter, certain period Commissioner may, in certain circumstances, by an administrative order setup check posts or erect barriers at such place or places which it deems fit by issuing an administrative order and the owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement as the case may be, before crossing such check-post or barrier shall stop the vehicle and produce before the officer authorised by the commissioner for this purpose, the documents which are required to be carried with the goods in accordance with the provisions of this chapter, and allow the officer to search the vehicle and inspect the goods and the documents : Provided that, notwithstanding anything contained in section 50, where the check post or barrier has been setup under this section at a place near the place of exit of the vehicle from the State, the two copies of the “Transit Pass” shall be produced before the check post officer, out of which one copy shall be returned by the officer as a proof of exit of the vehicle from the State, failing which it shall be presumed that the goods carried by such vehicle have been sold within the State. Provided further that the Commissioner shall not setup any check post or erect barriers for more than three month at a time. Provided further that the commissioner shall get such an administrative order issued for setting up of such check post or erecting barriers, ratified by the Government.]1 _____________________ 1-Added by section 10 of Uttarakhand Act No. 09 of 2012. CHAPTER-VII APPEAL AND REVISION First Appeal 51. (1) Any dealer or other person aggrieved by an order made by the Assessing authority or by an officer in charge of tax audit or any order passed under sub section (3) or sub-section(4) of section 42(B) other than, (i) an order mentioned in section 56, or (ii) an order passed under sub-section (8) of section 43, or (iii) an order passed under sub-section (7) of section 43(A), or (iv) an order passed under or sub-section (10) of Section 48; or (v) an order of seizure passed under sub- section (5) of section 48(A); or (vi) an order passed under sub-section (6) or sub-section (7) of section 48(A) may; within sixty days from the date of the service of the copy of the order, appeal to such authority as may be prescribed, and shall also serve a copy of the Memorandum of Appeal on the assessing authority.]1 (2) (a) Notwithstanding any thing contained in sub-section (1), where the disputed amount of tax, fee or penalty in an appeal does not exceed One thousand rupees, the appellant may, at his option, request the Appellate Authority in writing for summary disposal of his appeal, whereupon the Appellate Authority may decide the appeal accordingly. (b) The manner and procedure of summary disposal of appeal shall be such as may be prescribed. (c) No appeal or revision shall lie against-an order passed in appeal which has been disposed of summarily. (3) Where an appeal under this Section has been filed by any dealer or any person against an order referred to in sub-section (1) arid where due to filing of such appeal the Commissioner can not revise such order passed by the assessing authority on the point of legality or propriety of such order under section 52, the Commissioner may move an application to the appellate authority to examine the legality and propriety of such order on such point or points as may be mentioned in the application. A copy of such application shall be served on the dealer or such other person, as the case may be: Provided that-- (a) no application under this sub-section shall be entertained after the expiration of four years from the date of the order in question, 1. Substituted by section 11 ibid. (b) no application for examination of legality and propriety under this sub- section shall be entertained after the disposal of appeal-filed by the dealer or other person, as the case may be, (c) where the Commissioner has filed an application under this Section and the dealer or other person withdraws the appeal filed by him or any other application for disposal of appeal summarily under sub-section (2), it shall be deemed for the purpose of Section 52, as if no appeal has been filed, and in such a case the period commencing from the date of filing application by the Commissioner and the date of the appellate authority's order on the application of the dealer, shall be excluded in computing the period of limitation provided in Section 52, and '; (d) if after computing, the period of limitation comes to less than six months, the revision under Section 52 may be made within six months from the date of receipt by the Commissioner of the relevant order of the appellate authority. Explanation-- For the purpose of this sub-section, the Commissioner shall include an officer authorized to file an appeal on behalf of the Commissioner before the Tribunal under Section 53 of this Act. (4) No appeal against an assessment order under this Act shall be entertained unless the appellant has furnished satisfactory proof of the payment of the amount of tax or fee due under this Act on the turnover of sales or purchases or oath, as the case may be admitted by the appellant in the returns filed by him or at any stage in any proceeding under this Act, whichever is greater. {(4A) Notwithstanding anything contained in this Section, (i) no appeal against an ex-parte order shall be entertained unless the appellant has furnished satisfactory proof of the payment of sum equal to five percent of the amount of disputed tax or penalty or Rupees One Lakh whichever is less; (ii) no appeal against any other order, besides ex-parte assessment order or penalty shall be entertained unless the appellant has furnished satisfactory proof of the payment of sum equal to twenty percent of the amount of disputed tax, penalty or any other amount or Rupees Five Lakh whichever is less; (iii) no appeal, against any declaration form or certificate of turnover of concession or rebate, which is being rejected by the Assessing Authority or which are not being produced before the Assessing Authority, shall be entertained unless the appellant has furnished satisfactory proof of the payment of a sum equal to ten percent of the amount at general rate of tax payable under this Act, on the amount of the turnover of such declaration form or certificate, rejected or not produced. Explanation: The above mentioned amount shall be in addition to the condition of the stay given under Sub-Section (6).}1 (5) The appeal shall be in the prescribed form and shall be verified ill the prescribed manner. -------------------------------------------------------- 1- Add by section 9(1) of Uttrakhand Act no 02 of 2016. (6) The appellate authority-- (a) shall in a case where the appellant makes a request under sub-section(2); and (b) may, in any other case on the application of the appellant and after giving the Commissioner a reasonable opportunity of being heard, stay the realization of the amount of the tax, fee or penalty payable by the appellant till the disposal of the appeal. (7) No application under clause (b) of sub-section (6) shall be entertained unless it is filed along with the memorandum of appeal under sub-section (1) and no stay order shall remain in force for more than forty five; days unless the appellant deposited the balance amount within thirty days of receipt of stay order or the time allowed in the order of the assessing authority under appeal which ever is later and before the expiry of the said period, furnished security to the satisfaction of the assessing authority for payment of the amount, the realization whereof has been stayed: Provided that where the amount stayed is less than rupees twenty five thousand, the dealer shall not be required to furnish the security in respect of such amount : Provided further that where an order under appeal does not involve any dispute about tax, fee or penalty, the appellate authority may stay the operation of such order till the disposal of appeal subject to such conditions as he may deem fit. Explanation- Rejection of similar application for stay by any authority for want of jurisdiction shall not by itself preclude the Appellate Authority from entertaining such application. (8) The appellate authority may, after calling for and examining the relevant records and after giving the appellant and the Commissioner a reasonable opportunity of being heard or, as the case may be, after following the procedure under sub-section (2), :-- (a) confirm or annual such order; or (b) vary such order by reducing or enhancing the amount of assessment or penalty, as the case may be, whether such reduction or enhancement arises from a point raised in the grounds of appeal or otherwise; or (c) set a side the order and direct the assessing authority to pass a fresh order after such inquiry as may be specified; or (d) direct the assessing authority to make such inquiry and to submit its report within such time as may be specified in the direction or within such extended time as it may allow from time to time, and on the expiration of such time the Appellate Authority may, whether the report has been submitted or not, decide the appeal in accordance with the provisions of the preceding sub-clauses: Provided that nothing in this sub-section shall preclude the Appellate Authority from dismissing the appeal at any stage with such observation as it deems fit where the appellant applies for withdrawal of the same and no request for enhancement of the assessment or penalty has been made by the Commissioner: ----------------------------------------------- Provided further that before making an enhancement the appellant shall be given an opportunity of being heard on the proposal of enhancement: Provided also that the appeal shall be disposed off within such time as may be prescribed; {Provided further that on an appeal, against an order passed after the direction under Clause (c), no further direction to pass a fresh order be made under Clause (c).}1 (9) An order passed under this Section shall, subject to the provisions of this Act, be final. (10) If the amount of the tax assessed, fee levied or penalty imposed is reduced by the appellate authority under sub-section (6) he shall order the excess amount of tax, fee or penalty, if realized, to be refunded. (11) Section 5 of the Limitation Act, 1963, shall apply to appeals or other applications under this Section. (12) The appellate authority shall be under the superintendence and control of the Commissioner: Provided that in the exercise of such superintendence and control of the Commissioner, no order, instructions and directions shall be given by the Commissioner so as to interfere with the discretion of the appellate authority in the exercise of its appellate functions. (13) Appeal filed by the dealer and the application filed by the Commissioner arising out of the same cause of action in respect of an assessment year shall be heard and decided together: Provided that where anyone of such appeal or application has been heard and decided earlier, and if the Appellate Authority hearing the remaining appeal or application considers that such decision may be legal impediment in giving relief in such remaining appeal and application, he may recall such earlier decision and proceed to decide the appeal and the application together, after giving a fresh hearing. Revision by 52. (1) The Commissioner or such other officer not below the rank of Joint Commissioner Commissioner as may be authorized in this behalf by the State Government by notification may call for and examine the record relating to any order (other than an order mentioned in section 56 passed by any officer subordinate to him, for the purpose of satisfying himself as to the legality or propriety of such order and may pass such order with respect there to as he thinks fit. (2) No order under sub-section (1) affecting the interest of a party adversely shall be passed unless he has been given a reasonable opportunity of being heard. (3) No order under sub-section (1), shall, subject to the provisions of sub-section (3) of Section 51, be passed-- (a) to revise an order, which is or has been the subject matter of an appeal under section 51, or an order passed by the Appellate Authority under that Section; (b) before the expiration of sixty days from the date of the order in question; (c) after the expiration of four years from the date of the order in question. -------------------------------------------------------------------- 1- Added by section 9(2) of Uttrakhand Act no 02 of 2016. Explanation-- Where the appeal against any order is withdrawn or is dismissed for non-payment of fee specified in section 74, or for non- compliance of sub-section (l) of section 51, the order shall not be deemed to have been a subject matter of an appeal under section 51. (4) No dealer or any other person shall be entitled to file an application under this Section. [Appeal to the 53. (1) Any person aggrieved by an order passed under section 51(other than Appellate an order referred to under sub-section (2) of that section), under section Tribunal 52, or under section 76, or a decision under section 57; or a direction under sub-section (8) of section 43; or an order passed under sub- section (7) of section 43-A; or an order passed under sub-section (10) of section 48; or an order passed under sub-section (7) of section 48(A) may; within ninety days from the date of service of the copy of such order, decision or direction on him, prefer an appeal to the Tribunal: Explanation:-- For the purpose of this sub-section, the expression "any person" in relation to any order passed by an authority other than the Commissioner includes the Commissioner and, in relation to any order passed by the Commissioner includes the State Government.]1 (2) (a) Notwithstanding any thing contained in sub-section (1), where the disputed amount of tax, fee or penalty does not exceed two thousand rupees and no question of law is involved, the appellant may, at his option, request to the Tribunal in writing for summary disposal of his appeal, whereupon the Tribunal may decide the appeal accordingly; 1. Subs. by section 12 of Uttarakhand Act No. 09 of 2012. (b) The manner and procedure of summary disposal of appeal shall be such as may be prescribed; (c) No reason shall lie against an order passed in appeal which has been disposed of summarily. (3) Section 5 of the Limitation Act, 1963 shall apply to appeal or other applications under this Section. (4) The Tribunal may at any stage, after giving the appellant a reasonable opportunity of being heard, dismiss the appeal. (5) The Tribunal may, if it has not already dismissed the appeal under sub-section (4), after calling for and examining the relevant records and after giving the party a reasonable opportunity of being heard or, as the case may be, after following the procedure prescribed under sub-section (2):-- (a) Confirm, cancel or vary such order, or (b) Set aside the order and direct the assessing or appellate or revising authority or the Commissioner as the case may be, to pass a fresh order after such further enquiry, if any, as may be specified. (6) If any amount of tax, fee or penalty is reduced by the Tribunal under sub- section (5), he shall order that any money as may have been realized in excess of the due amount, be refunded according to the provisions of this Act. Explanation-- The power to vary an order referred to in clause (a) includes the power to vary the order by reducing or enhancing the amount of assessment or penalty. However before increasing the tax or other amount the dealer shall be given an opportunity of being heard on the proposal of increasing the liability. (7) Where an appeal under this Section has been filed, the Tribunal may, on the application of the appellant moved along with the memorandum of such appeal after giving the parties a reasonable opportunity of being heard, stay the operation of the order appealed against or the recovery of disputed amount of any tax, fee or penalty payable, or refund of the amount due, or proceedings for reassessment under the order appealed against till the disposal of the appeal. (8) No application for stay of recovery of any disputed amount of tax, fee or penalty shall be entertained unless the applicant has furnished satisfactory proof of the payment of not less than one third of such disputed amount in addition to the amount required to be deposited under sub-section (4) of Section 51: Provided that where the amount in dispute in appeal is less then rupees twenty five thousand the dealer shall not be required to deposit the one third of such disputed amount: {* * * }1 -------------------------------------- 1- Deleted by section 10 of Uttrakhand Act no 02 of 2016. (9) Where the Tribunal passes an order under this Section for the stay of recovery of any tax, fee or penalty or for the stay of the operation of any order appealed against and such order of the Tribunal results in the stay of recovery of any tax, fee or penalty, such stay order of the Tribunal shall not remain in force for more than forty five days unless the appellant has deposited the balance amount within thirty days of the receipt of the stay order and has furnished security to the satisfaction of the assessing authority concerned for the payment of the amount, the realization whereof has been stayed: Provided that where the amount stayed is less than rupees twenty five thousand, the dealer shall not be required to furnish the security in respect of such amount; (10) (a) An appeal against an order of the Appellate Authority under Section 51 shall be heard and disposed of-- (i) by a bench of two members, when such order is passed by an Additional Commissioner (Appeals), or the amount of tax, fee or penalty in dispute exceeds two lakh rupees, (ii) by a single member bench, in other case; (b) [An appeal against an order or direction passed under the following provisions of the Act, shall be heard and disposed of by a bench of two members; (i) an order passed under section 52; (ii) a direction given under sub-section (8) of section 43; (iii) a direction given under sub-section (7) of section 43-A; (iv) a direction given under sub-section (10) of section 48; (v) a direction given under sub-section (7) of section 48-A.]1 (c) An appeal against an order under sub-section (13) or sub-section (16) of Section 76 or a decision given under Section 57 shall be filed before the President and shall be heard and disposed of by a bench of three members; (d) The President may, if he so thinks fit-- (i) direct an appeal to be heard and decided by a larger bench, (ii) transfer an appeal from one member to another member.; (e) In a case before a bench consisting of two or more members, any order other than an order finally disposing of the case may be passed by anyone of the members constituting the bench. (11) Any member who has previously dealt with any case coming up before the Tribunal in any other capacity or is personally interested in any case coming up before the Tribunal shall be disqualified to hear that case. (12) All appeals arising out of the same cause of action in respect of an assessment year shall be heard and decided together: 1. Subs. by section 6 of Uttarakhand Act No. 11 of 2015. Provided that where anyone or more of such appeals have been heard and decided earlier, and if the bench hearing the remaining appeals considers that such decision may be legal impediment in giving relief in such remaining appeals, it may, if the earlier decision was given-- (a) by a smaller bench or a bench of equal strength, recall such earlier decision and proceed to decide all the appeals together; (b) by a larger bench, refer such remaining appeals to such larger bench having jurisdiction and thereafter such larger bench may recall such earlier decision and proceed to decide all the appeals together. (13) The decision of a case heard by a bench shall be in accordance with the opinion of the majority. Where the members are equally divided the President of the Tribunal may-- (a) if he was not a member of such bench, give his own opinion or refer the case for the opinion of another member, whereupon the case shall be decided in accordance with such opinion; or (b) form a larger bench. (14) Where any case is heard by a Bench consisting of two members and the members are divided in their opinion on any point and the other member or the members of the Tribunal are disqualified under sub-section(l0) to hear the case or there are for the time being only two members including the President, the, Government may appoint a person qualified to be appointed as a member of Tribunal, as an additional member to the Tribunal and the point shall be decided in accordance with the opinion of majority of the members of the Tribunal who have heard the case (including those' who first heard it). (15) The Tribunal shall serve the appellant with notice, in writing, of the appeal decision setting forth the reasons for the decision. Constitution 54. (1) The Government shall appoint a Tribunal consisting of a President and such of Appellate members as it think fit to perform the functions assigned to the Tribunal by or Tribunal under this Act. (2) The President and the members shall be appointed from amongst-- (a) the persons belonging to Uttarakhand Higher Judicial service who hold or have held a' post not below the rank of Additional District judge; and (b) the persons belonging to the Uttarakhand Trade Tax Service who hold or have held a post not below the rank of Additional Commissioner. (3) The State Government may prescribe such other qualifications or conditions for the appointment of the President and other members of the Tribunal as it may deem fit. (4) The appointments to the Tribunal shall be made by the State Government-- (a) in case of persons who have been or are members of the Uttarakhand Higher Judicial Service, in consultation with the High Court; and (b) in case of persons belonging to the Uttarakhand Trade Tax Service, by selection on the' principle of merit from amongst persons who hold or have held the post not below the rank of Additional Commissioner of Trade Tax. ---------------------------------- (5) The provisions of Rule 56 of the U.P. Fundamental Rules as applicable in Uttarakhand, shall apply to every member of the Tribunal including the President as they apply to any other Government servant. (6) The head quarter of the President of the Tribunal shall be at Dehradun, and he shall exercise the concurrent jurisdiction over all the Benches in Uttarakhand. (7) The head quarters and jurisdiction of other single member benches, referred to in sub-clause (ii) of clause (a) of sub-section (10) of Section 53, shall be such as the Government may, from time to time, in consultation with the President of the Tribunal, notify. (8) The President may, from time to time, constitute benches of two or more members, and specify the jurisdiction and place of sitting of such benches as he may consider necessary. (9) The members of the Tribunal shall be under the administrative control and supervision of the President. (10)The Tribunal shall, with the previous sanction of the Government make regulations consistent with the provisions of this Act and the rules made thereunder for regulating its procedure and the disposal of its business. (11) The regulations made under sub-section (10) shall be published in the official Gazette Revision by 55. (1) Any person aggrieved by an order under sub-section (4) or sub-section (5) of High Court Section 53, other than an order under sub-section (2) of that Section summarily disposing of the appeal or by an order passed under Section 30, by the Tribunal may, within ninety days from the date of service of such order, apply to the High Court for revision of such order. (2) A revision to the High Court may be made on question of law or an erroneous decision or failure to decide a question of law by the Tribunal. (3) The application for revision under sub-section(l) shall precisely state the question of law involved in the case and it shall be competent for the High Court to formulate the question of law or to allow any other question of law to be raised. (4) The Commissioner shall also be made a party to the proceedings before the High Court where appeal is filed by the dealer or other person. (5) Where an application under this section is pending, the High Court may, on an application in this behalf stay recovery of any disputed amount of tax, fee or penalty payable, or refund of any amount due under the order sought to be revised: Provided that no order for stay of recovery of such disputed amount shall remain in force for more than thirty days unless the applicant furnishes adequate security to the satisfaction of the assessing authority concerned. (6) The High Court shall after hearing the parties to revision decide the question of law involved therein, and where as a result of such decision the amount of tax, fee or penalty is required to be determined afresh, the High Court may send a copy of the decision to the Tribunal for fresh determination of the amount, and the Tribunal shall thereupon pass such orders as are necessary to dispose of the case in conformity with the said decision. --------------------------------------------------- (7) All applications for revision of orders passed under Section 53 in appeals arising out of the same cause of action in respect of an assessment year shall be heard and decided together: Provided that where anyone or more of such applications have been heard and decided earlier, if the High Court while hearing the remaining applications, considers that the earlier decision may be a legal impediment in giving relief in such remaining applications, it may recall such earlier decision and may thereafter proceed to hear and decide all the applications together. (8) The provisions of section 5 of the Limitation Act,1963, shall mutatis mutandis apply to every application, for revision under this Section. Explanation: For the purpose of this Section, the expression "any person" includes the Commissioner and the State Government. [Orders against 56. No appeal and no application for revision shall lie against- which No (a) an order or notice under section 24, section 25, section 26 and section 29 Appeal or Revision shall initiating an enquiry for assessment or reassessment; lie (b) an order or action under section 42 or sub-section (1), sub-section (2), sub-section(4), sub-section (7) of Section 43; (c) an order or direction passed under sub-section 2(a) or sub-section (4) of Section 43-A; or (d) an order of seizure passed or a notice for penalty issued under sub- section (5) of Section 43-A; or (e) an order passed under sub-section (6) of Section 43-A (f) an order under sub-section (4) of Section 25 or clause (c) of sub-section (9) of Section 25. (g) an order or direction passed under sub-section (5), sub-section (6) and sub- section (9) of section 48; or (h) an order or direction passed under sub-section2(a) or sub-section (4) of Section 48-A; or (i) a notice for penalty under sub-section (5) of section 48A; or (j) an order of seizure of vehicle passed under sub-section(6) of section 48A.]1 ________________________ 1. Substituted by section 13 of Uttarakhand Act No. 09 of 2012. Determination 57. (1) If any question arises, otherwise than in a proceeding pending before a court of Disputed or before an assessing authority under section 25, section 26 or section 29 Questions whether, for the purpose of this Act-- (a) any person or association of persons, society, club, firm, company, corporation, undertaking or Government Department is a dealer; or (b) any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term; or (c) any transaction is a sale or purchase and, if so, the sale or, as the case may be, the purchase price therefore; or (d) any particular dealer is required to obtain registration; or (e) any tax is payable in respect of any particular sale or purchase and, if so, the rate thereof, the person or the dealer concerned may, after depositing the fee specified in Section 74 submit an application to the Commissioner along with such documents as may be prescribed. (2) The Commissioner shall, after giving the applicant an opportunity of being heard, decide as he deems fit the question so arising: Provided that before giving such decision, the Commissioner may, in his discretion, ask an officer subordinate to him to make such enquiries as he considers necessary for the decision of the question. (3) No decision of the Commissioner under this Section shall affect the validity or operation of any order passed earlier by any assessing officer, appellate authority, revising authority or the Tribunal. (4) No question which arises from an order already passed, in the case of applicant, by any authority under this Act or the Tribunal, shall be entertained to be determined under this Section. (5) Except as provided in sub-section (3), a decision given by the Commissioner under this Section shall, subject to the provisions of Section 53 and Section 55 be final and binding on the applicant, the assessing authority and the appellate authority. (6) A copy of the decision given under this Section shall be sent to the applicant and the assessing authority concerned. CHAPTER--VIII OFFENCES AND PENALTIES Offences and 58. 1[(1) If the assessing authority is satisfied that any dealer or other person Penalties has committed the offence mentioned in any clause of column (1) of the following chart it may, after such enquiry as deemed necessary, direct that such dealer or person shall pay, by way of penalty, in addition to the tax, if any, payable by him the amount mentioned in the related column (2), namely- Column-1 Column-2 Offences Penalties (i) being liable for registration (i) a sum of rupees two hundred for each under this Act carries on or month or part thereof for the default continues to carry on business during the first three months and rupees as a dealer beyond thirty days five hundred for every month or part from the date on which he thereof after the first three months during becomes liable to obtain which the default continues; registration, without obtaining registration under and in accordance with the provisions of Section 15 or Section 16 or with out furnishing the security demanded under Section 20; (ii) not being a registered dealer (ii) a sum not exceeding five thousand falsely represents that he is or rupees, was a registered dealer at the time when he sells or buys goods; (iii) knowingly uses a false (iii) a sum not exceeding ten thousand registration number including rupees, the registration number of another person, with a view to evade or avoid or shift the liability to pay the tax;
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The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 16
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The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 16
The assessing authority may impose penalties on dealers or other persons for a long list of VAT compliance failures, including late or missing returns, false returns, false invoices, poor records, and obstruction of officers.
(iv) has, without reasonable cause [(iv) a sum not less than ten percent, but not failed to furnish the return of his exceeding twenty five percent of the tax turnover or to furnish it within due if the tax due is up to ten thousand the time allowed and in the rupees and fifty percent if the tax due is manner prescribed; above ten thousand rupees; Provided where the time for extension has been obtained and late fee deposited the said penalty shall not be imposed; Provided further in cases where the tax liability is nil and the extension of time with late fee has not been obtained, a sum not exceeding rupees two thousand for each month or part thereof shall be imposed as penalty,]1 1. Added by section 13 (a) of Uttarakhand Act No. 25 of 2010. 2. Substituted by section 14 of Uttarakhand Act No. 05 of 2008. (v) has submitted a false return of (v)a sum not exceeding ten thousand rupees, or the his turnover under this Act, amount of tax involved, whichever is higher, (vi) has concealed particulars of (vi)a sum not less than fifty percent but not exceeding his turnover or has deliberately two hundred percent of the amount of tax which furnished inaccurate particulars would thereby have been avoided, of such turnover; (vii) has, without any reasonable [(vii)(a) cause failed- (i) a sum equal to five percent of such tax if the delay (a) to deposit the tax due under in depositing such tax is not more than a month; the Act, before furnishing the and return or along with the return; (ii) a sum which shall not be less than ten percent and not more than twenty percent of such tax if the delay in depositing such tax is more than a month (b) to pay within the time allowed and the amount of such tax is up to twenty the tax due under the provision thousand; and of the Act; (iii) a sum which shall not be less than twenty percent and not more than thirty percent of such tax if the delay in depositing such tax is more than a month (c) to deposit with the return, the and the amount of such tax is more than twenty amount realized as tax in excess thousand. of the amount due under the Act (b) (i) a sum equal to five percent of such tax if the or any amount in lieu of such delay in depositing such tax is not more than a tax by giving it any name or month; and colour; (ii) a sum which shall not be less than ten percent and not more than twenty percent of such tax if the delay in depositing such tax is more than a month and the amount of such tax is up to twenty thousand ; and (iii) a sum which shall not be less than twenty percent and not more than thirty percent of such tax if the delay in depositing such tax is more than a month and the amount of such tax is more than twenty thousand. (c) a sum not less than the amount of tax realized or realized in excess but not more than twice the said amount.] (viii) fails to pay the amount in respect to (viii) a sum not less than ten percent, but not which moratorium has been granted exceeding twenty five percent of the amount under the provisions of Section 76, due if the amount due is up to ten thousand within the time specified therein; rupees and fifty percent if the amount due is above ten thousand rupees, (ix) demands or charges on the sale or (ix) a sum not exceeding ten thousand, rupees, purchase of any goods tax not due under the provisions of this Act; (x) realizes any amount as tax on sale or (x) a sum not less than the amount of tax purchase of goods or any amount in lieu realized or realized in excess but not of such tax by giving it a different name exceeding three times of the said amount, or colour in contravention of the provisions of sub-section (1) or sub- section (2) of section 22; ----- ------------ 1. Substituted by section 7 of Uttarakhand Act No. 11 of 2015. (xi) wrongly claims an amount as input (xi) a sum of rupees five thousand or three tax credit or claims an input tax credit times of the amount claimed whichever is on the basis of false Sale Invoice; higher, (xii) produces a false proof of deposit of (xii) a sum of rupees five thousand or three any amount of tax or fee or penalty or times of the amount claimed whichever is any sum due under this Act; higher, (xiii) does not maintain books, accounts, (xiii) a sum not exceeding five thousand documents in the prescribed manner; rupees, or (xiv) has maintained or produced false (xiv) a sum not less than fifty percent but not accounts, registers or documents; exceeding two hundred percent of the amount of tax which would thereby have been avoided, (xv) refuses or neglects to furnish any (xv) {a sum not exceeding rupees ten information which may be in his thousand for each default,}3 knowledge or possession and which he has been required to furnish for the purpose of this Act, or furnish information which is false in any material particulars; (xvi) fails to furnish the audit report in (xvi) a sum not exceeding five thousand contravention of the provision of rupees, section 62; (xvii) refuses to permit or refuses or (xvii) a sum not exceeding ten thousand neglects to produce for inspection or rupees, examination any book, document or account or display materials in a computer or in a computer floppy or refuses to allow copies or print out to be taken in accordance with the provisions of section 42; (xviii)closes or leaves the place of his (xviii) a sum not exceeding five thousand business with a view to prevent rupees, inspection under this Act or the rules made there under; (xix) [***]1 (xix) [***]1 2[(xx) Fails or refuses to stop or keep (xx) a sum not exceeding ten thousand stationary his vehicle for checking at a rupees, check post or barrier u/s 50-A or at any other place when so required to do so by an officer empowered u/s 42,43,43- A, 48 or 48-A; 1. Omitted by section 14 (a) of Uttarakhand Act No. 09 of 2012. 2. Subs. by section 14 (b) ibid. 3. subs. by section 11 of Uttrakhand Act no 03 of 2016. (xxi) Fails to prepare, submit or (xxi) A sum not exceeding forty carry the “Transit Pass” as per percent of the value of goods provision of section-50 or to involved or three times of the tax livable on such goods under deliver the same as provided any of the provisions of this in section 50A; Act, whichever is higher;]1 (xxii) being a transporter or (xxii) a sum not exceeding forty forwarding agent who receives percent of the value of goods any goods from the driver or involved or three times of tax person-in-charge of a vehicle leviable on such goods under coming from out side the State any of provisions of this Act, for carrying them out side the whichever is higher; State but fails to prove that goods have been carried outside the State; [(xxiii) the owner or a person duly (xxiii) A sum not exceeding forty authorised by such owner or percent of the value of goods the driver or person-in-charge involved or three times of the tax livable on such goods under of a vehicle or of goods in any of the provisions of this movement , as the case may Act, whichever is higher;]1 be, after preparing or submitting “Transit Pass” for transit of goods through the State, fails to produce copies of the “Transit Pass” along with goods before the officer in-charge of the check-post setup u/s 50-A or before the officer empowered u/s 42 or 43 or fails to prove that the goods have been carried outside the State as per provisions of Section 50; (xxiv) tampers with seal put under (xxiv) a sum not exceeding sub-section (7) of section 42; or twenty five thousand rupees, (xxv) fails to issue a Sale Invoice (xxv) a sum of rupees one in accordance with the hundred or double the amount provisions of Section 60, or has of tax involved, whichever is issued a Sale Invoice with higher for the first default, or incomplete or incorrect two hundred rupees or four particulars or having issued times of the tax involved such invoice he has failed to whichever is higher, for the account for it correctly in his second and each subsequent books of accounts; default, (xxvi) issues a false Sale Invoice, (xxvi) a sum not exceeding ten voucher or other documents thousand rupees, which he knows or has reasons to believe, to be false; 1. Substituted by section 14 (b) of Uttarakhand Act No. 09 of 2012. (xxvii) fails to issue a challan or (xxvii) a sum of rupees one transfer invoice or transport hundred or double the amount memo in respect of dispatch or of tax involved, whichever is delivery of goods in accordance higher for the first default, or with the provisions of this Act; two hundred rupees or four times of the tax involved whichever is higher, for the second and each subsequent default, (xxviii) issues or receives a false (xxviii) a sum not exceeding five Sale Invoice without sale or thousand rupees, purchase of goods shown in such false Sale Invoice; (xxix) issues or furnishes a false (xxix) a sum not exceeding forty or a wrong form of declaration percent of the value of goods or certificate by reason of which involved or three times of tax a tax on sale or purchase ceases leviable on such goods under to be leviable under This Act or any of provisions of this Act, the rules made there under; whichever is higher, (xxx) makes use of or furnishes a (xxx) a sum not exceeding forty prescribed form of declaration percent of the value of goods or certificate which has not been involved or three times of tax obtained by hi m or his leviable on such goods under principal or agent in accordance any of provisions of this Act, with the provisions of this Act whichever is higher, or the rules made thereunder; (xxxi) transfers a prescribed form (xxxi) a sum equal to three times of declaration or certificate to of the amount of tax treating any other person except for the turnover of the goods liable lawful purposes under the to tax or forty percent of value provisions of this Act or the of the goods mentioned on it rules made there under; whichever is higher, and if the form of declaration or certificate is blank, a sum not exceeding ten thousand rupees, (xxxii) receives or possesses or (xxxii) a sum equal to three times uses or furnishes with an of the amount of tax treating intention to cause loss to the the turnover of the goods liable revenue, any prescribed form of to tax or forty percent of value declaration or certificate which of the goods mentioned on it has not been obtained by him or whichever is higher, and if the his principal or agent in form of declaration or accordance with the provision certificate is blank, a sum not of this Act or the rules made exceeding ten thousand rupees, thereunder; (xxxiii) obstructs or prevents any (xxxiii) a sum not exceeding ten officer from performing any of thousand rupees, his functions or discharging his duties under this Act or abuses or threatens any officer; (xxxiv) provokes or invites other (xxxiv) a sum not exceeding ten person or persons with a view to thousand rupees, prevent any officer from perfor- ming his functions or discharging his duties under the Act or partici-pates in an unlawful assembly with a view to prevent an officer from performing his functions or dis- charging his duties under this Act, or abuses or threatens any officer; (xxxv) makes false verifications (xxxv) a sum not exceeding ten or declaration on an application thousand rupees, for registration or in connection with any other proceeding under this Act; (xxxvi) otherwise acts in (xxxvi) a sum not exceeding five contravention of the provisions thousand rupees, of this Act or the rules made there under; [(xxxvii) being liable for (xxxvii) a sum of rupees five obtaining Tax Deduction hundred for each month or part Account Number under sub- thereof for the default during section (13) of Section 35, fails the first three months and to apply for Tax Deduction rupees one thousand for every Account Number. month or part thereof after the first three months during which the default continues.]2 Explanation- For the purpose of this section, the Assessing Authority includes an officer not below the rank of Commercial Tax Officer, posted at the check-post or also an officer authorized to exercise powers under Section 42 or Section 43 or both, as the case may be.]1 (2) A copy of the order passed under sub-section (1) shall be served on a dealer or the person concerned and the amount imposed by any of penalty shall be deposited by such dealer or person in the prescribed manner within thirty days of such service failing which it may be recovered as if it were an arrear of land revenue. (3) No order shall be made under sub-section (1), unless the dealer or the other person concerned has been heard or has been given a reasonable opportunity of being heard. (4) The provisions of this Section shall mutatis mutandis be applicable to the executer, administrator and the legal representative of the deceased person. 1. Subs. by section 14 of Uttarakhand Act No. 05 of 2008. 2. Added by section 13 (b) of Uttarakhand Act No. 25 of 2010. CHAPTER-IX ACCOUNTS TO BE MAINTAINED BY DEALERS Maintenance of 59. (1) Every dealer or a person registered or liable to be registered under this Act, or Accounts liable to pay tax under this Act, including a dealer covered under sub-section (1) and (2) of section 7 of this Act, shall keep and maintain a true and correct account showing the value of goods purchased, manufactured or sold or supplied by him and such other records as may be prescribed under this Act or the Rules made or Notifications issued thereunder: Provided that this sub-section shall not apply to such dealers as are not liable to taxation under this Act. (2) A manufacturer liable to pay tax under this Act shall in addition to the accounts referred to in sub-section (1), maintain stock books in respect of raw materials as well as products obtained. (3) The Commissioner may, subject to such conditions or restrictions as may be prescribed in this behalf, direct any dealer or any class of dealers generally to keep such accounts and records, including records of purchases, sales or delivery of goods in such form and in such manner as may be specified. (4) Every registered dealer or a dealer referred to in sub-section (1) or sub-section (2) shall keep at his place of business all accounts, registers and documents maintained in the course of business. (5) Where a dealer as referred to in sub-section (1) or sub-section (2) has established branch offices of his business in the State other than the principal place of business, the relevant accounts, registers and documents in respect of each such branch shall be kept by him at such branch. (6) A dealer who maintains or keeps books or accounts in a computer shall prepare floppies of such books or accounts or documents and shall maintain them as part of accounts. He shall also maintain day-to-day print out of all such books, accounts and documents. (7) Any dealer who claims input tax credit under section 6 shall maintain a register in respect of computation of input tax credit tax period wise. (8) Where a dealer purchases or receives or disposes of manufactured goods in more than one of the following ways : (a) makes sale of taxable goods inside the State; or (b) dispatches taxable goods to other dealers for sale inside the State; or (c) makes sale of taxable goods in the course of inter -state trade or commerce; or (d) makes sale of goods in the course of export out side the territory of India; or (e) dispatches taxable goods out side the State otherwise than by way of sale, shall keep separate account of sales or dispatches and also purchases and receipts of goods for such purposes separately as far as possible. (9) Every dealer liable to pay tax shall prepare an inventory of goods purchased from in side the State or imported from out side the State along with their purchase value as given below :--- (a) goods held in the opening stock on the date on which the dealer becomes liable to pay tax; (b) goods held in the closing stock on the last date of each financial year; (c) goods held in opening stock on the first date of the assessment year in which the dealer applies for cancellation of registration under sub-section (1) of Section 18; (d) goods held in stock at the time of discontinuance of business: Provided that if the dealer manufactures any goods and holds any manufactured or semi- manufactured goods in stock, he shall also prepare inventory of goods and record estimated purchase value of goods used in manufactured or semi-manufactured goods as constituent and estimated purchase value of goods used in the manufacture of such goods as fuel or consumable stores or lubricants or packing material. [(10) Where a registered dealer or a dealer liable to pay tax, consigns any taxable goods [***]2 whether as a result of sale or otherwise: (a) Such dealer shall issue a sale invoice or a challan [containing an individual serialized number and date of issue]3 in case of consignment of goods otherwise than way of sale which shall contain the name, address and registration certificate no. (which effective date) of the consignor and consignee and the description, quantity, volume of goods and amount of tax charged in case of sale and also estimated value of goods in case of consignment and value of goods in case of sale. (b) Such dealer shall issue a sale invoice or as the case may be the challan in original to the purchaser or the consignee person and the first copy of the invoice in case of sale and the original copy of the challan in case of consignment shall accompany the goods during the journey of goods and the second copy of the invoice in case of sale and the duplicate of the challan in case of consignment shall be preserved by the dealer as part of his accounts. (c) Person transporting the goods for delivery to consignment shall record the registration number of the vehicles on the sale invoice or the challan and shall deliver such document to the consignee along with the goods. (d) The consignee dealer of goods shall not transfer any such document to any other person and preserve the same for the period prescribed under Section 61.]1 (11) Where a dealer receives any certificate or any form of declaration prescribed under this Act or Rules made or notifications issued thereunder: (a) he shall use them in the prescribed manner and keep an account of such used or unused certificates or forms of declarations in the prescribed manner; (b) he shall not transfer to any person and no person shall receive from any person any certificate or any form of declaration except for lawful purposes; (c) any dealer who receives any prescribed form including duplicate copy thereof and other connected documents, shall preserve them for a period prescribed under Section 6l. 1- Substituted by section 15 of Uttarakhand Act No. 05 of 2008. 2- Omitted by section 15(a) of Uttarakhand Act No. 09 of 2012. 3- Ins. by section 15 (b) ibid. Sale Invoice 60. (1) Every registered dealer making a sale to any person or a dealer, whether registered or not, shall provide that purchaser for every sale with a Sale Invoice containing such particulars as specified in sub-section (2), and retain a copy thereof. The amount of tax charged on sales of goods shall be shown separately: Provided that if an invoice has been issued under the provisions of Central Excise Tariff Act, 1985, it shall be deemed to be a Sale invoice if it contains the particulars specified in sub- section (2). (2) The Sale Invoice issued under sub-section (1) shall contain the following particulars on the original as well as copies thereof-- (a) the name, address and registration certificate number [i.e. Taxpayer’s Identification Number (TIN)]2 of the selling registered dealer and the date from which the registration is effective; (b) the name, address and registration certificate number [i.e. Taxpayer’s Identification Number (TIN)]2 with effective date, of the purchasing dealer; (c) an individual serialised number and the date on which the Sale invoice is issued; (d) description, quantity, volume and value of goods sold and amount of tax charged thereon indicated separately; (e) signature of the selling dealer or his manager, agent or [employee]1 duly authorized by him. (3) Every registered dealer shall, in respect of every sale of goods on which tax is charged, issue to the purchaser a Sale Invoice and in case of sale of goods exempt from tax, exceeding such amount in value as may be prescribed, in anyone transaction to any person, he shall issue to the purchaser a Sale invoice: Provided that in a case in which a purchaser demands a sale invoice in respect of such sale, the dealer shall issue to the purchaser a sale invoice, irrespective of the amount of sale. (4) Every Sale Invoice shall, before being issued, be authenticated by the dealer or his authorized signatory. (5) The Sale Invoice shall be issued in triplicate. The original shall be issued to the purchaser and the first copy shall be issued to the dealer or any other person, as the case may be, taking delivery of the goods and the second copy shall be retained by the selling dealer. (6) Not more than one Sale Invoice shall be issued for each sale. (7) An original Sale Invoice shall not be provided to a person in any circumstances other than those specified in this Section, but a copy marked as Duplicate may be provided in the prescribed manner, if the person receiving the original invoice so requests for the reason that the original has been lost. (8) The particulars of Sale Invoice shall be recorded in the form and in the manner as may be prescribed. 1. Substituted by section 16 of Uttarakhand Act No. 05 of 2008. 2. Subs. by section 14 of Uttarakhand Act No. 25 of 2010. Period for 61. (1) {Every dealer shall preserve all accounts required to be maintained by him in which the course of his business, including Sale invoices, debit credit memos and Accounts to be vouchers relating to productions, stocks, purchases, deliveries and sales, for a retained period of six years after the close of the assessment year to which they relate or till the assessment or reassessment or any other proceedings under the Act for such assessment year is completed, whichever is later.}5 (2) Every dealer who maintains the records electronically shall retain them in electronically read-able format for the period specified in sub-section (1). Audit of 62. [(1) Where in any particular year gross turnover of a dealer exceeds {five Accounts crore rupees}6 or such other amount as the State Government may, by notification in the Official Gazette, specify, then such dealer shall get his accounts, in respect of that year, audited by an accountant [***]2 and obtain a report of such audit duly signed and verified by such accountant and setting forth such particulars as may by prescribed. [(2) A true copy of such report shall be furnished by such dealer to the assessing authority along with the annual return as prescribed in section 25.]3 (3) Where in any particular year gross turnover of a dealer {exceeds one crore rupees but does not exceed five crore rupees}6 then such dealer shall furnish a true copy of the audit report of his accounts duly signed and verified by a charted Accountant, or a Cost Accountant or an Auditor. This report shall be submitted to the assessing authority [along with the annual return as prescribed in Section 25.]2 Explanation- For the purpose of this Section, “Accountant” means a Chartered Accountant as defined in the Chartered Accountant Act, 1949, a Cost Accountant as defined in the Cost and Works Accounts Act, 1959, and includes a person who by virtue of the provisions of sub-section (2) of Section 226 of the Companies Act, 1956, is entitled to be appointed to act as an auditor of Companies registered under the said Act.]1 CHAPTER-X MISCELIANEOUS Liability on 63. Notwithstanding any thing to the contrary contained elsewhere in this Act, Issuing False and without prejudice to Section 58 a person who issues a false or wrong Certificate etc. certificate or declaration prescribed under any provision of this Act or the Rules framed thereunder, to another person by reason of which a tax leviable under this Act on the transaction of purchase or sale made to or by such other person ceases to be leviable or becomes leviable at a concessional rate, shall be liable to pay on such transaction an amount which would have been payable as tax on such transaction had such certificate or declaration not been issued: Provided that before taking any action under this Section, the person concerned shall be given an opportunity of being heard, 1. Substituted by section 17 of Uttarakhand Act No. 05 of 2008. 2. Omitted. by section 15 (a) of Uttarakhand Act No. 25 of 2010. 3. Subs. by section 15 (b) ibid. 4. Subs. by section 15 (c) ibid. 5. subs. by section 4 of Uttarkhand Act no 19 of 2016. 6. Subs. by section 5 of Uttrakhand Act no 19 of 2016. Explanation-- where a person issuing a certificate or declaration discloses therein his intention to use goods purchased by him for such purpose as will make the tax not leviable or leviable at a concessional rate but uses the same for a purpose other than such purpose, the certificate or declaration shall, for the purpose of this Section, be deemed to be wrong. Objection to 64. (1) No objection as to the territorial or pecuniary jurisdiction of any assessing Jurisdiction authority shall be allowed by any appellate or revising authority or the Tribunal unless such objection was taken up before the assessing authority at the earliest possible opportunity and unless, in the opinion of the appellate or revising authority or the Tribunal, as the case may be, a failure of justice has in fact been occasioned thereby. (2) Where any assessment is set aside or quashed merely on the ground of want of territorial or pecuniary jurisdiction of the assessing authority or on any other ground of a like nature not affecting the substance, any tax already paid by the assesses, to the extent of the liability admitted by him, shall not be refundable to him, in consequence of the assessment being so set aside or quashed. Certain 65. (1) Where any goods relating to business are-- Presumptions (a) traced to a dealer and are found in a building or place but the dealer has in Affixing Tax Liability not accounted for such goods in his books of account; or (b) traced to a dealer and are found in a vehicle, whether belonging to the dealer or not, such goods are not accompanied with the documents prescribed under any provision of this Act; or (c) found in the custody of any person who claims to carryon any profession other than business but fails to prove that such goods belong to some other person or dealer, it shall be presumed that such goods have been imported or purchased within the State by such dealer or person with a view to evade payment of tax on sale of such goods or if the goods found are for use in manufacture, the tax on the sale of goods to be manufactured by using such goods. (2) Where at a check-post or any other place inside the State it is found that any taxable goods for the purpose of business, are being imported without a form of declaration prescribed under section 48, unless otherwise proved after furnishing proper and sufficient evidence, it shall be presumed that-- (a) such goods are being imported with a view to evade payment of tax under this Act; and (b) such goods are being imported with a view to evade payment of tax on sales of such goods under this Act: Provided that if goods are meant for use in manufacture of any goods, it shall be presumed that goods are being imported with a view to evade payment of tax on sale of goods to be manufactured by using such goods. (3) Where any books or accounts or documents are found in any place or building or vehicle, unless the person-in-charge of such place or building or vehicle, after furnishing proper and sufficient evidence, proves that the same belong to some other person or dealer, such books, accounts . or documents shall be deemed to belong to such person, and such person shall be deemed to be a dealer in respect of such transactions relating to business of purchase and sale of goods, as may be found in such books, accounts or documents. (4) Where any transactions of sale and/ or purchase of any goods relating to a dealer are found recorded in any books or accounts or documents of any other dealer and if such transactions are not found recorded in the books or accounts or documents maintained by the former dealer in the ordinary course of business, it shall be presumed that the transaction related to such former dealer and that such goods have been imported or purchased within the State with a view to evade payment of tax on sale of such goods or if the goods recorded in such books, accounts or documents are for use in manufacture, the tax on sale of goods to be manufactured by using such goods. (5) Where in respect of purchase or sale of any goods within the State, the challan or transport invoice referred to in sub-section (10) of Section 59 is required to be issued or obtained or to accompany the goods during transit and if such provisions have not been complied with or the goods in whole or part are not covered by such documents, it shall be presumed that such goods have been sold, or as the case may be, purchased with a view to evade payment of tax on purchase or sale of such goods or, if the goods are for use in the manufacture, the tax on the sale of goods to be manufactured by using such goods. (6) Where a dealer obtains any Sale Invoice from a registered dealer without making purchase of goods shown in such Sale Invoice, it shall be presumed that the dealer obtaining such documents has purchased goods shown in such document from other person with a view to evade payment of tax on purchase of such goods in the circumstances in which tax can not be levied on the person selling such goods and tax shall be payable under the provisions of this Act on such purchases by the dealer purchasing the goods. (7) Where the Assessing Authority is satisfied that a "scheme" has been entered into or carried out such that a person, in connection with the scheme, has obtained the tax benefit resulting in-- (a) a reduction in the liability of any person to pay tax ; or (b) an increase in the entitlement of a person to an input tax credit or refund; or (c) any other avoidance or postponement of liability for the payment of tax, it shall be presumed that such person or persons who carried out or entered into the scheme did so for the sale and dominant purpose to enable such person to obtain the tax benefit, and the assessing authority may determine the liability of such person who has obtained the benefit as if the scheme had not been entered into or carried out. Explanation- The "scheme" includes any agreement, arrangement, promise, or undertaking whether express or implied and whether or not enforceable, or intended to be enforceable by legal proceedings, and any plan, proposal, course of action, or course of conduct. Burden of 66. (1) In any assessment proceeding, when any fact is specially within the knowledge Proof of the assessee, the burden of proving that fact shall lie upon him, and in particular, the burden of proving the existence of circumstances bringing the case within any of the exceptions, exemptions or relief under any provisions of this Act, or that he is eligible for input tax credit under section 6, shall lie upon him and the assessing authority shall presume the absence of such circumstances. (2) Where any dealer claims that he is not liable to pay tax in respect of any transaction of sales or purchases, the burden of proving the existence of facts and circumstances on the basis of which he claims such exemptions from liability shall lie upon him. Additional 67. The assessee shall not be entitled to produce additional evidence, whether oral Evidence in or documentary, before the appellate authority or the Tribunal except Appeal wherethe evidence sought to be adduced in evidence, which the assessing authority had wrong by refused to admit or which after exercise of due diligence was not within his knowledge or could not be produced by him before the assessing authority, and in every such case, upon the additional evidence being taken on record, reasonable opportunity for challenge or rebuttal shall be given to the' assessing authority. Indemnity 68. No suit, prosecution or other legal proceedings shall lie against any servant of the Government for any thing which is in good faith done or intended to be done under this Act or rules made thereunder. Bar to certain 69. No assessment made and no order passed under this Act or the rules made Proceedings thereunder by any authority shall be called in question in any Court, and save as is provided in this Act, no appeal or application for revision shall lie against any such assessment or order. Certain 70. (1) All particulars contained in any statement made, return furnished or accounts Information to or documents produced under the provisions of the Act or the rules made be Confidential thereunder, or in any evidence given or affidavit or deposition made in the course of any proceedings under the Act or the rules made thereunder, or in any record of any proceedings relating to the recovery of a demand prepared for the purpose of the Act or the rules made thereunder shall be treated as confidential. (2) Nothing in sub-section (1) shall apply to the disclosure of any such, particulars-- (a) for the purpose of any investigation of, or prosecution for any offence under this Act or under the Indian Penal Code, 1860, or under any other enactment for the time being in force; or (b) to any person acting in the execution of the Act or the rules made thereunder where it is necessary to disclose the same to him for the purposes of the Act or the rules made thereunder; or (c) occasioned by lawful employment under the Act or the rules made thereunder of any process for recovery of any demand; or (d) to a Civil Court in any suit to which the Government is a party which relate to any matters arising out of any proceedings under this Act or the rules made thereunder; or (e) occasioned by a lawful exercise by a public servant of his powers under the Indian Stamp Act, 1899, to impound an insufficiently stamped document; or (f) to an officer of Central Government or the Government of any State for the purpose of enabling that Government to levy or realise any tax imposed by it; or (g) to an officer of the Central or the State Government for the purpose of making an enquiry against any Government servant; or (h) or purpose of audit of public accounts; or (i) for any other lawful purpose under this Act or the rules made thereunder. (3) Nothing in this Section will apply to publication of any information relating to a class of dealer or class of transactions, if in the opinion of the Commissioner it is desirable in the public interest, to publish such information. (4) Notwithstanding any thing contained in this Section, if the State Government is of the opinion that it is necessary or expedient in the public interest to publish or disclose the names of any dealers or other persons and any of the particulars relating to any proceeding under this Act in respect of such dealers and persons, it may publish or disclose or cause to be published or disclosed such names and particulars in 'such manner as it thinks fit. (5) No publication or disclosure under this section shall be made in relation to any tax levied or penalty imposed or interest levied or any conviction for any offence connected with any proceeding under this Act, until the time for presenting an appeal to the appropriate appellate authority has expired without an appeal having been presented or the appeal, if presented, has been disposed of. Explanation:- In the case. of a firm, company or other association of persons, the names of the partners of the firm, the directors, managing agents, secretaries, treasurers or managers of the company or the members of the association, as the case may be, may also be published or disclosed, if, in the opinion of the Government, the circumstances of the case justify it. Powers to 71. (1) The State Government may make Rules to carry out the purposes of this Act. make rules (2) In particular and without prejudice to the generality of the foregoing powers, such Rules may provide for-- (a) all matters expressly required or allowed by this Act to be prescribed; (b) the registration of persons engaged in the sale or purchase of goods and the imposing of conditions in respect of the same for the purpose of enforcing the provisions of this Act and fees for registration; (c) the determination of turnover for the purpose of assessment of tax under this Act; (d) compelling the submission of returns and the production of documents and enforcing the attendance of persons and examining them on oath or affirmation; (e) the appointment, duties and powers of officers appointed for the purposes of enforcing the provisions of this Act; (f) generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act; (g) refunds of amounts deposited under sub-section (1) of Section 40, the procedure for such refunds and the period within which they may be made; (h) the manner of putting seals under sub-section (7) of Section 42 and the manner in which and by whom the same shall be removed and for custody of sealed property and other goods and documents referred to in that sub- section; (i) the custody of goods seized under Section 43; and (j) the matters which are to be or may be prescribed. (3) The powers to makes Rules conferred by this Section shall be subject to the condition of the Rules being made effective after previous publication for a period of not less than four weeks: Provided that if the State Government is satisfied that circumstances exist which render it necessary for it to take immediate action, it may make any Rule without such previous publication. (4) All Rules made under this Section shall be published in the Gazette and upon such publication shall have effect immediately as if enacted in this Act. (5) Every Rule made under this section shall, as soon as may be after it is made, be laid before the State Legislative Assembly while it is in session, for a total period of fourteen days, extending in its one session or more than one successive sessions, and shall, unless some later date is appointed, take effect from the date of its publication in the Gazette subject to such modifications or annulments as the State Legislative Assembly may during said period make. However any such modification or annulment shall be without prejudice to the validity of any thing previously done or omitted to be done under that rule. Power to issue 72. Where the State Government is satisfied that it is necessary so to do in public Notifications interest, it may issue a notification where ever required under the provisions of with Retros- this Act, so as to make it effective from a date not earlier than six months from pective effect the date of issuance of such notification: Provided that no notification having the effect of increasing the liability to tax of a dealer shall be issued with retrospective effect under this Section. Transfer to 73. Where, during the pendency of any proceeding under this Act, any person liable Defraud to pay any tax or other dues creates a charge on or transfers, any movable or Revenue void immovable property belonging to him in favour of any other person with the intention of defrauding any such tax or other dues, such charge or transfer shall be void as against any claim in respect of any tax or other dues payable by such person as a result of the completion of the said proceedings : Provided that nothing in this Section shall impair the rights of a transferee in good faith and consideration. Fees in certain 74. (1) Subject to the provisions of sub-section (3), the fee payable on a memorandum Cases of appeal or other applications under this Act filed or moved shall be as fallows- (a) On a memorandum of appeal Two percent of the amount of tax, under section 51 fee or penalty in dispute, subject to a minimum of one hundred rupees and a maximum of one thousand rupees (b) On a memorandum of appeal Seven and a half percent of the under section 53 amount of tax, fee or penalty in dispute, subject to a minimum of five hundred rupees and a maximum of two thousand rupees. (c) On an application under section One hundred rupees 57 (d) On any other application (i) when addressed to the Twenty rupees Commissioner or the revising authority or the Tribunal [(ii) when addressed to any other officer or Authority (a)Ten rupees. (b) no fee, where such application is submitted online.]1 ------- ------------------------------------------------------------------------- 1-substituted by section 3 Uttrakhand Act no. 12 of 2014. (2) The fee referred to in this section and any provisions of this Act shall be payable in the manner prescribed, and proof of deposit shall be attached to the memorandum, or application as the case maybe: Provided that where the amount of fee payable does not exceed fifty rupees, the same may be paid in Court fee stamp. (3) No fee shall be payable in respect of -- (a) an application or a memorandum of appeal presented by the Commissioner or any other officer or authority appointed under this Act or the rules made thereunder; (b) an application in which only information is sought and in which no specific relief is prayed for; (c) an application under Section 57, seeking a decision only as to rate of tax applicable or the point at which the tax is payable. Power to Grant 75. [(1) Subject to such conditions and restrictions as may be deemed fit the Installment State Government may remit the arrears of tax, penalty, interest or other dues against any dealer or person. (2) Subject to such conditions and restrictions, as may be deemed fit- (a) the State Government may permit any dealer or other person, against whom any amount of tax penalty or other dues is out standing to pay the amount in such number of monthly installments, as it may consider proper in the circumstances of the case; and (b) the Commissioner may likewise permit any dealer or other person, against whom any amount of tax, penalty or other dues aggregating not more than two lakh rupees is outstanding, to deposit the same in such number of monthly installments, not exceeding twenty, as he may consider proper in the circumstances of the case. (3) Where such dealer or other person fails to furnish, within thirty days of the receipt of the order referred to in sub-section (2), adequate security to the satisfaction of the assessing authority concerned for payment of outstanding amount, or fails to comply with the conditions and restriction imposed in such order, the amount due shall be recoverable at once.]1 Moratorium for 76. (1) Notwithstanding anything contained in this Act, where the State Government Payment of is of the opinion that it is necessary so to do for increasing production of any Tax goods or for promoting the development of any industry in the State generally or in any district or part of a district in particular, it may on application or otherwise in any particular case or generally, by notification declare that to the dealers running new units whose date of starting production falls on a date prior to the date of commencement of this Act and dealers owning manufacturing units which have undertaken expansion, diversification or modernization or backward integration prior to the date of commencement of this Act and if such dealers hold an eligibility certificate issued under the provisions of section 4-A of the Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002, rules made or notifications issued thereunder, moratorium for payment of admitted tax in lieu of exemption from tax on sale of goods whether wholly or partly or at recuperate will be allowed subject to the conditions given in this Section and such other conditions as may be prescribed or as the State Government may, by notification in the Gazette, specify. 1. Substituted by section 18 of Uttarakhand Act No. 05 of 2008. (2) Dealers who have been granted facility of moratorium for payment of admitted tax before the commencement of this Act, such facility shall continue and shall be deemed to have been granted under this Act, and to that extent the provisions of Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 shall be deemed to be part of this Act. The facility granted under this Section shall be subject to such conditions as given in this Section and such other conditions as may be prescribed or as the State Government may, by notification in the Gazette, specify. (3) Any application pending at the time of commencement of this Act, before the Commissioner of Trade Tax, for issue of orders for moratorium for payment of admitted tax under the Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 shall be deemed to be pending under the provisions of this Act before the Commissioner and the same shall be disposed of according to the provisions of that Act as it was in force on the date on which the application was presented before the Commissioner. (4) Notwithstanding any thing contained contrary to the provisions of this Act and in particular to the provisions of section 4-A or sub-section (2-A) of section 8 of the Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002, rules made or notifications issued thereunder-- (a) application for grant of eligibility certificate presented on a date prior to the date of commencement of this Act before the competent authority under that Act shall be deemed pending before the prescribed authority under this Act, (b) dealers owning new units whose date of starting production falls before the date of commencement of this Act and dealers owning such units as have under taken expansion or diversification or modernization or backward integration before the date of commencement of this Act, may apply for grant of eligibility certificate under the provisions of section 4- A of the Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 within the time prescribed under that Act before the prescribed authority under this Act. (5) Applications for grant of eligibility certificate under sub-section (4) shall be disposed of by the prescribed authority according to the provisions of the Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002, the rules made and notifications issued thereunder, as applicable on the date of commencement of this Act, and the dealer, if found eligible, shall be granted eligibility certificate, and such dealer shall be entitled to moratorium for payment of admitted tax to the extent and for the period provided in sub-section( 6).
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The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 17
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The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 17
This section lets eligible dealers and manufacturers get tax concessions or moratoriums, sets conditions for using them, and allows the Commissioner and State Government to manage, cancel, or withdraw the facility.
(6) Subject to other provisions of this Section, the dealers holding eligibility certificate either granted under the provisions of the Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 before the date of the commencement of this Act or who may be granted eligibility certificate under sub-section (5), shall be eligible to tax concessions or, as the case may be, for the facility of moratorium for payment of tax in lieu of exemption from tax, as per provisions of section 4-A of the repealed Act and the Rules made or relevant Notifications issued thereunder, subject to the following conditions and restrictions, namely:-- (a) The dealers who had opted for moratorium for payment of tax in lieu of exemption from tax, shall be eligible for the facility of moratorium to the extent of aggregate amount of hundred percent of the amount of exemption from tax mentioned in the eligibility certificate and fifty percent of the amount of fixed capital investment mentioned in the eligibility certificate less aggregate of such amount in respect of which facility of moratorium for payment of tax has been availed during the period before the commencement of this Ordinance, for the period remaining on that date out of the maximum period mentioned in the order of moratorium. (b) The dealers who were enjoying exemption from tax for any period before the commencement of the Act, may, either-- (i) continue to do so for the period remaining on that date out of the maximum period mentioned in eligibility certificate, and to the extent of remaining balance amount (amount of exemption from tax mentioned in the eligibility certificate less the aggregate of amount of exemption from tax as has been availed before the date of commencement of this Ordinance); or (ii) opt, in the prescribed manner, for benefit of moratorium for payment of tax in lieu of exemption from tax and such units shall be eligible for facility of moratorium to the extent of aggregate amount of hundred percent of the amount of exemption from tax mentioned in the eligibility certificate and fifty percent of the amount of fixed capital investment mentioned in the eligibility certificate less the aggregate of amount of exemption from of tax as has been availed before the date of commencement of the Ordinance, for the period remaining on that date out of the maximum period mentioned in the eligibility certificate : Provided that if the dealer does not choose either of the two options, within 30 days of the commencement of this Act, it shall be presumed that the dealer desires to continue as per provision (i) above. [(c) any taxable dealer purchasing goods from such dealer holding eligibility certificate and who is exempted from tax, whether wholly or partially, shall be entitled to Input Tax Credit of the amount of tax charged in the sale invoice of the selling dealer, and for this purpose the selling dealer shall append the following certificate in the sale invoice regarding- Certificate ”Certified that the dealer is entitled to exemption from tax @ ……………. as per Eligibility Certificate No. …………. Dated………………according to which the exemption amount in this invoice comes to Rs…………….]1 1. Substituted by section 19 of Uttarakhand Act No. 05 of 2008. (7) Under moratorium for payment of admitted tax under this Section, the amount of tax for each assessment year, which a dealer would have been liable to pay as admitted tax payable on sale of goods if exemption had not been granted, less any amount of admitted tax payable according to the conditions of eligibility certificate for the assessment year, shall be deferred for a period of seven years. Such period of seven years shall be computed from 1st May of the assessment year subsequent to assessment year to which such amount of tax relates. The amount of tax for each assessment year for which moratorium is granted shall be paid by the dealer in lump sum within one month of the expiry of the period of moratorium: Provided that the total amount payable shall be paid in lump sum within three months of its becoming payable when the moratorium ceases as per the provisions under sub-section (14) of this Section. (8) Moratorium shall be allowed only to those manufacturers who hold eligibility certificate and who obtain certificate of moratorium from the prescribed authority. (9) Moratorium shall be admissible in respect of tax on sale of goods mentioned in the eligibility certificate and shall not be available in respect of tax payable on purchases of goods, if any, and in respect of sales of goods for which eligibility certificate is not applicable. (10) Moratorium shall not be admissible in respect of amount of tax assessed in excess of tax admittedly payable and shall be limited to the amount of tax and for the period mentioned in sub- section (6). (11) Moratorium shall be available to only such manufacturers who create first charge on their property in favour of the State Government sufficient to cover the amount of tax for which moratorium has been granted. (12) Moratorium shall be subject to such conditions as the State Government may, by notification in the gazette prescribe. (13) The Commissioner may by order in writing, before or after the expiration of the period of exemption or reduction, amend or cancel the certificate of eligibility in the following circumstances- (a) where there is any legal or factual error in issuing such eligibility certificate; or (b) where the unit is not entitled to such facility or is entitled to such facility for a lesser period or from a different date; or (c) where the dealer has misused the certificate of eligibility in any manner; or (d) where the dealer has acted in contravention of any conditions of eligibility certificate; or (e) where the dealer has not paid any amount of tax or penalty due from him either under this Ordinance or under the Central Sale Tax Act, 1956; or (f) where the dealer is involved in the evasion of tax under this Act or under the Central Sales Tax Act,1956; or (g) where the dealer has discontinued business, and in any such case the facility of moratorium shall be withdrawn with effect from the date specified in the order and such date may be prior to the date of such order, so however, that in cases of misuse of breach, the cancellation of eligibility certificate shall have effect not before the date of such misuse or breach : Provided that no order under this section shall be passed without giving the dealer a reasonable opportunity of being heard. (14) The moratorium shall cease and the total amount shall become payable-- (a) on the date on which the dealer discontinues business; or (b) on the date on which the dealer violates any of the conditions subject to which eligibility certificate has been granted; or (c) on the date on which the order of cancellation of certificate of eligibility under sub- section (13) is served on the dealer, and the amount shall be paid in lump sum within three months of its becoming payable. (15) When any dealer fails to pay the amount due under the provisions of sub- section (7) or sub- section (14) of this section within the time specified therein, he shall, notwithstanding his liability under section 58 be liable to pay interest at the rate of fifteen percent per annum for the period of default; Provided that no penalty under this sub-section shall be levied without giving the dealer an opportunity of being heard. (16) If there is discontinuation of business, within the meaning of clause (e) of sub-section (7) of section 3, of the manufacturer who was eligible for exemption from or reduction in rate of tax under this section, and if he is succeeded by another manufacture by means of sale, license, contract, lease, managing agency or in any other manner, such successor manufacturer may, subject to the provisions of sub-section (13), apply to the officer competent to grant eligibility certificate, within sixty days of such succession, for the grant of facility under this section for the unexpired portion of the period for which the facility was or could be granted to the former manufacture: Provided that the aforesaid officer may, in its discretion and for adequate and sufficient reasons to be recorded in writing, entertain an application moved within six months of the date of the expiration of the period specified in this sub-section; Provided further that such manufacture and successor manufacturer for the purpose of liability of tax shall be treated as the transferor and transferee under sub-section (4) of section 9; Provided also that in computing the unexpired portion of the period, the period during which the production of successor manufacturer remains closed on account of an order passed by any Court or Board for Industrial and Financial Reconstruction or Appellate Authority for Industrial and Financial Reconstruction shall be excluded. (17) The State Government may, by notification in the Gazette, withdraw this facility of moratorium for payment of tax under this section, where it is of the opinion that it is no longer in public interest: Provided that this facility shall not be Withdrawn retrospectively. Explanation- The expression "new unit" and ''unit which has undertaken expansion, diversification, modernization or backward integration" and "eligibility certificate" shall have the same meanings as are assigned to them under section 4-A of the Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002. Facility for 77. (1) Notwithstanding anything contained in section 34 and section 75, but subject Sick Industrial to such conditions as may be deemed fit to be imposed, the State Government Units may allow the deferment of payment of any existing or future dues payable by an industrial unit under the provisions of this Act or allow payment of such dues in such number of instalments as may be specified, if such industrial unit is declared a sick unit in accordance with the guidelines specified in this behalf by an authorized body constituted by the Central Government or the State Government in connection with rehabilitation of sick industrial units and is approved for rehabilitation by an approved agency, appointed by the Central Government or the State Government. (2) Notwithstanding anything contained in section 31, the State Government may set aside an order of assessment or penalty passed ex-party against a sick unit and direct fresh disposal of the case in accordance with law. Power to 78 (1) If the Commissioner considers that for the purpose of better administration of collect this Act it is necessary so to do, it may, by issuing a circular and or by Statistics publication in the News Paper or by notification in the Gazette, direct that statistics be collected relating to any matter dealt with, by or under this Act. (2) Upon such direction being made, the Commissioner or any person authorised by it in this behalf, call upon all dealers or class of dealers or a particular dealer to furnish such information or returns or statements as may be stated therein relating to any matter in respect of which statistics are to be collected. (3) Dealer or dealers shall be liable to furnish such information within the time allowed. Power to 79. (1) Where any difficulty arises in giving effect to the provision of this Act, the remove State Government may, by notification in the Gazette, make such orders not difficulties inconsistent with this Act, as may appear' to be necessary or expedient for removing the difficulty. (2) No order under sub-section (1) shall be made after the expiration of three years from the date of commencement of this Act. (3) Every order made under sub-section (1) shall, as soon as may be after it is made, be laid before the State Legislative Assembly while it is in session, for a total period of not less than fourteen days, extending in its one session or more than one successive sessions, and shall, unless some later date is appointed, take effect from the date of its publication in the Gazette subject to such modifications or annulments as the State Legislative Assembly may during said period make. However, any such modification or annulment shall be without prejudice to the validity of any thing previously done thereunder except that any imposition, assessment, levy or collection of tax or penalty shall be subject to the said notification or annulment. CHAPTER--XI TRANSITIONAL PROVISIONS, REPEAL AND SAVINGS Transitional 80. In particular and without prejudice to the generality of the provisions of Provisions Repeal and Saving under section 81 of this Act, the transitional provisions under this section shall include-- (1) Any person appointed as the Commissioner, Additional Commissioner, Additional Commissioner Grade-l, Additional Commissioner Grade-IT, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Trade Tax Officer Grade-Il, or any person appointed to assist the Commissioner, under the Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 (referred to as the Repealed Act) or as the case may be, under the Uttarakhand Value Added Tax Ordinance, 2005 (referred to as the Repealed Ordinance) and continuing in office immediately before the date of commencement of this Act shall, on and from such date, be deemed have been appointed under this Act and shall continue in office as such till such person holds such office in the Commercial Tax Department and such officer shall exercise the powers vested in perform the duties cast under this Act, rules made or notifications issued thereunder; (2) Any person appointed as President or Member of Appeal Tribunal under the Repealed Act or, its the case may be, the Repealed Ordinance, and continuing in office immediately before commencement of this Act shall, on and from such date, be deemed to have been appointed under his Act and shall continue in office as such till such person holds such office in Appeal Tribunal and such officer shall exercise the powers vested in him and perform the duties cast under this Act, rules made or Notifications issued thereunder; (3) All rules, regulations, notifications or orders made or directions issued by the State Government or any orders or directions issued by the Commissioner under any provisions of the repealed Act or as the case may be, the Repealed Ordinance, or rules made thereunder, and continuing to be in force on the day immediately before the date of commencement of this Act shall continue to be in force on or after such date in so far as they are not inconsistent with the provisions of this Act and the rule made thereunder until they are repealed or amended; (4) Any order by the Commissioner delegating any power under the Repealed Act or as the case may be, the Repealed Ordinance, or the rules made thereunder, to any person appointed, by any designation; to assist him before the date of commencement of this Act shall, on and from such date, continue to be in force after the commencement of this Act; (5) With effect from the date of commencement of this Act liability of payment of tax on sale or purchase of any goods made on or after such date under the provisions of the Repealed Act or, as the case may be, the Repealed Ordinance, shall cease; (6) Any tax assessed or penalty imposed under the repealed Act or, as the case may be, the Repealed Ordinance, in respect of sales or purchases made thereunder before the date of commencement of this Act, shall be payable or recoverable in accordance with the provisions of this Act. The amount of interest payable for the period before the date of commencement of this Act shall be paid and recovered according to the provisions of the Repealed Act or, as the case may be, the Repealed Ordinance, and for the period starting on or after such date shall be paid and be recovered in accordance with the provisions of this Act; (7) Where period of any return relates partly to the period before the date of commencement of this Act, separate returns for period before such date and the period commencing from such date shall be submitted separately; (8) Any dealer, whose accounts, registers or documents have been seized under the repealed Act, or, as the case may be, the Repealed Ordinance, shall continue to be retained in accordance with the provisions of this Act on or after the date of commencement of this Act; (9) All forms of declarations or certificates under the Repealed Act or as the case may be, the Repealed Ordinance, or the rules made thereunder and continuing to be in force on the day immediately before the date of commencement of this Act, as' are in conformity with any provisions of this Act, shall, with effect from such date, continue to be in force and may be used by the dealer or other person of the purpose for which they were being used before such date until the State Government directs, by notification, the discontinuance of the use of such forms or certificates; (10) Any form of declaration or certificate prescribed under the Repealed Act or, as the case may be, the Repealed Ordinance, or the Rules made or notifications issued thereunder, as are not in conformity with any provisions of this Act and remaining unused with any dealer or any person, shall be retunred, if not already done under the provisions of the Repealed Ordinance, to the assessing authority from whom the same were received within a period of sixty days from the date of commencement of this Act; (11) Any application for the form of declaration or certificate for the transport of goods into the State, pending on the day immediately before the date of commencement of this Act, shall be deemed to have been made under this Act and shall be disposed of in accordance with the provisions of this Act; (12) The following proceedings under the provisions of the Repealed Act or, as the case may be, the Repealed Ordinance, pending on the date of commencement of this Act or those which may arise as a result of any proceeding under the provisions of Repealed Act or, as the case may be, the Repealed Ordinance shall be disposed of in accordance with the provisions under the Repealed Act or, as the case may be, the Repealed Ordinance, within the time prescribed in this Act-- (a) any application for grant of registration or grant of recognition certificate or for grant of eligibility certificate, (b) any case of assessment or reassessment, (c) any case of appeal, revision, reference or review, (d) any case in which any officer or authority has been directed by any Court or authority to make fresh order, (e) any case pending before Commissioner under sub-section (3) of Section 4- A of the repealed Act or, as the case may be, the relevant provisions of the Repealed Ordinance, (f) any case of rectification of mistakes on records in any order, (g) any case of penalty or prosecution against offences, (h) any case of seizure, (i) any application to set aside any assessment order passed ex -parte, (j) any other case, (k) any other application. (13) Subject to the provisions of sub-section (14) and sub-section (15) of this section, any exemption from payment of tax or any concession in payment of tax or concession or reduction in rate of tax or any rebate or reimbursement in respect of any sale or purchase of any goods granted under any provisions of the Repealed Act or, as the case may be, the Repealed Ordinance or Rules made or notifications issued thereunder, shall not be admissible in respect of purchase or sale of any goods on or after the date of commencement of this Act unless the State Government has already allowed such facility to continue under the relevant provisions of the Repealed Ordinance, and in such case the facility shall continue until repealed or amended by the State Government; (14) Where any industrial unit has been granted moratorium for payment of tax under sub-section (2-A) of section 8 of the Repealed Act or, as the case may be, under the relevant provisions of the Repealed Ordinance, before the date of commencement of this Act or who may be granted moratorium subsequently under the provisions of section 76 of this Act and who would have been so eligible on such date under that Act if this Act would not have come into force, the Commissioner may, subject to the provisions of this Act, allow moratorium for payment of tax payable by him under this Act, for the remaining unexpired period as per provisions of section 76 of this Act and subject to such conditions and restrictions as the State Government may specify; (15) Any exemption from or any concession in payment of tax or concession or reduction of tax in respect of any sale or purchase of any goods granted to any industrial unit under provisions of section 4-A of the repealed Act or, such facility allowed under the relevant provisions of Repealed Ordinance, shall continue for the remaining unexpired period as per provisions of section 76 of this Act and subject to such conditions and restrictions as the State Government may specify; (16) Where any recovery proceedings in respect of realization of any amount due from a dealer or any other person under the Repealed Act or, as the case may be, the Repealed Ordinance, have been initiated before the date of commencement of this Act, they shall, on commencement of this Act, continue from the stage at which the same were pending; (17) In respect of defaults made or offences committed before the date of commencement of this Act by a dealer or any other person, proceedings for penalty or prosecution shall be made in accordance with the provisions under the Repealed Act or, as the case may be, the Repealed Ordinance, and in respect of defaults made or offences committed on or after the date of commencement of this Act, proceedings for penalty or prosecution shall be made in accordance with the provisions of this Act. Where default is of continuing nature and continues on or after such date proceedings for penalty or prosecuting shall be made in accordance with the provisions of this Act; (18) If any amount of tax or penalty or fee deposited by or recovered from the dealer or any other person under the provisions of the Repealed Act or, as the case may be, Repealed Ordinance is found in excess of the amount of tax or penalty or fee payable, it shall first be adjusted towards any amount outstanding against such dealer or person either under the Repealed Act or under the Repealed Ordinance or under this Act or under the Central Sales Tax Act, 1956, and remaining amount if any, shall be refunded to such dealer or person in accordance with the provisions of this Act, Interest, if payable, shall be paid in accordance with the provisions of this Act; (19) Any dealer who was a registered dealer under the repealed Act but has not remained liable to obtain registration under the provisions of this Act and if he does not desire to remain registered voluntarily, he shall if not already done under the provisions of Repealed Ordinance, surrender registration certificate granted to him under the Repealed Act within a period of one month from the date of commencement of this Act along with all forms of declarations or certificates, if any, remaining unused with him; (20) Where a part of the period under any scheme of payment of lump sum in lieu of tax under the provisions of section 7-D of the Repealed Act or, as the case may be, the relevant provisions of Repealed Ordinance, expires on or after the date of commencement of this Act, it shall be deemed to be valid under this Act upto the end of the financial year in which the date of commencement of this Act falls, unless the State Government makes an order otherwise; (21) Any security or additional security furnished under the provisions of the Repealed Act or, as the case may be, the Repealed Ordinance, shall be deemed valid for the purposes under this Act as well as for the purposes of the Repealed Act or, as the case may be, the Repealed Ordinance: Provided that nothing contained in this sub-section shall preclude the assessing authority from demanding any security or additional security from the dealer registered under this Act; (22) Every dealer who has been registered under the Repealed Act or, as the case may be, the Repealed Ordinance and continues to be liable to registration under the provisions of this Act and the same is valid on the date of commencement of this Act, shall be deemed to be a registered dealer under this Act; (23) Every dealer who has been a registered dealer under the Repealed Act and is not liable to registration in view of the turnover limits under this Act, and has not already applied for and/or granted voluntary registration, but he desires to retain registration and makes an application for this purpose, he may be granted voluntary registration under this Act and shall be deemed to be a registered dealer under this Act; (24) Every dealer who has been granted Recognition Certificate under the Repealed Act or, as the case may be, the Repealed Ordinance, and the same is valid on the date of commencement of this Act, shall be deemed to be a Recognised dealer under this Act; (25) In case of any stock in hand on the date of commencement of this Act which has suffered tax at the stage of its purchases, input tax credit shall be allowed in respect of such goods subject to such restrictions and conditions as are prescribed under the provisions of this Act. Repeal and 81- (1) The Uttarakhand (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Savings Modification Order, 2002 and the Uttarakhand Value Added Tax Ordinance, 2005 are hereby repealed: Provided that such repeal shall not affect the previous operation of the Repealed Act or, as the case may be, the Repealed Ordinance, any right, title, obligation or liability already acquired, accrued or incurred thereunder and subject thereto, any thing done or any action taken including any appointment, notification, notice, order, rule, form, regulation, certificate, license or permit in exercise of any power conferred by or under the said Act or, as the case may be, the relevant provision of the said Ordinance, shall be valid and always be deemed to have been valid during the period that was in force notwithstanding the repeal of the Act. (2) The Repeal shall not:-- (a) revive anything not in force or existing at the time the repeal takes effect, (b) affect the previous operation of Repealed Act or, as the case may be, the Repealed Ordinance or any thing done or suffered hereunder, (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the Repealed Act or, as the case may be, the Repealed Ordinance, (d) affect any penalty, forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the Repealed Act or, as the case may be, the Repealed Ordinance, (e) affect any investigation, enquiry, assessment proceeding, any other legal proceeding or remedy instituted, continued or enforced under the Repealed Act or, as the case may be, the Repealed, Ordinance, and any such penalty, forfeiture or punishment as aforesaid or any proceeding or remedy instituted, continued, or enforced under the Repealed Act or, as the case may be, the Repealed Ordinance, shall be deemed to be instituted, continued or enforced under the corresponding provisions of this Act. (3) All rules made and notifications issued under the provisions of Repealed Act or, as the case may be, the Repealed Ordinance, and/or the Rules made thereunder and in force on the date of the commencement of this Act, shall remain in force unless such rules and notifications are superseded in express terms or by necessary implication by the provisions of this Act or the rules made and notifications issued thereunder. (4) Any reference to any Section of the Repealed Act or, as the case may be, the Repealed Ordinance, in any rule, notification, regulation or circular shall be deemed to refer to the relevant corresponding section of this Act, until necessary amendments are made in such rule, notification, regulation or circular. (5) The limitations provided in this Act shall apply prospectively, and all events occurred and all issues arisen prior to the commencement of this Act, shall be governed by the limitations provided or the provisions contained in the Repealed Act or, as the case may be, the Repealed Ordinance. (6) Notwithstanding the repeal of the Repealed Act or, as the case may be, the Repealed Ordinance-- (a) any action or proceedings relating to the period prior to the commence- ment of this Act already initiated under the Repealed Act or, as the case may be, the Repealed Ordinance, shall validly be continued under the provisions of this Act; (b) any tax, fee, penalty, interest or other amount payable by any person under the Repealed Act or, as the case may be, the Repealed Ordinance, for any period before the commencement of this Act, shall be paid and collected in the manner prescribed under the provisions of this Act as if this Act was in force during that period. (7) All arrears of tax, interest, penalty, fee or other amount due at the commencement of this Act, whether assessed or levied before such commencement or assessed or levied after such commencement, may be recovered as if such tax, penalty, interest, fee or other amount were assessed or levied under the provisions of this Act and all methods of recovery including levy of interest, penalty or prosecution provided under this Act, shall apply to such arrears as if such amount were assessed, levied and demanded under this Act. (8) Notwithstanding anything contained in sub-section (I) •. any application, appeal, revision or other proceeding made or preferred to any authority under the Repealed Act or, as the case may be, the Repealed Ordinance, and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, revision or other proceedings under this Act as if it had been in force on the date on which such application, appeal, revision or other proceeding was made or preferred. SCHEDULE--I [See clause (a) of sub-section (2) of section 4 of Uttarakhand Value Added Tax Act, 2005] No tax under this Act shall be payable on the sale or purchase of the goods specified in this Schedule: Sl.No. Description of Goods 1 Agricultural implements manually operated or animal driven or tractor driven and cart driven by animal 2- Aids and implements used by handicapped persons 3- All types of footwears priced for Rs. 300/- or less 4- Aquatic feed, poultry feed, cattle feed and cattle fodder including green fodder, chunni, bhusi, chhilka, chokar, javi, gower, husk of pulsesdeoiled rice polish,deoiled rice bran, deoiled rice husk, deoiled paddy husk or outer covering of paddy and acquatic, poultry and cattle feed supplement, concentrate and additives, wheat bran and deoiled cake but excluding oil cake, rice polish, rice bran, rice husk (cid:13) 5- Bamboo, bamboo matting and basket made of bamboo 6- Bangles of all kinds except those made of precious metals, and Kumkum, bindi, alta and sindur 7- Beehive and honey 8- Betelleaves 9- Biomass briquettes 10- Books, periodicals and journals including maps, charts and globes 11- Bread of all types other than pizza bread and buns and rusks 12- Broom sticks muddhas made of sarkanda, phool, bahari jharoo 13- Chalk sticks 14- Charkha, Ambar Charkha, handlooms 15- Chiwra, laya (murrnura), lava (kheel), poha, sattu and parched, fried and roasted gram 16- Certified organic cereals and pulses 17- Coarse grains excluding paddy, rice and wheat, but including kutu, ramdana, singhara (whether fresh, dried or boiled), kutu flour and singhara flour 18- Condoms and contraceptives 19- Cotton and silk yam in hanks 20- Drip irrigation system and Sprinkler irrigation system and parts thereof 21- Earthen pot and all other goods of clay manufactured by potterer 22- Electrical energy 23- Fishnet and fishnet fabrics, and fish seeds, prawn/shrimp seeds 24- Fresh fruits and vegetables including garlic and ginger, fresh fruit juice and fruit shakes like mango shake 25- Fresh milk, pasteurised milk, butter milk, separated milk, curd and lussi 26- Fesh plants, saplings and fresh flowers 27- Food grains and other goods excluding Kerosene oil sold through Public Distribution System 28- Gur including gur-shakkar, jaggery powder, gur-lauta, gur-raskat and palmyra-gur and edible variety of raab gur 29- Handloom fabrics of all kinds, whether plain, printed, dyed or embroidered, including dhotis, sarees, bed-sheets, bed-covers, chaddars, table cloth, pillow covers, handkerchieves, scarfs, napkins, dusters, lois, lihafs, jholas, hemmed and fringed towels, orhanis and duggas made out of handloom cloth or woolen blankets and rugs manufactured on handloom and Gandhi topi 30- Herb, bark, dry plant, dry root, commonly known as jari buti, dry flower and aromatic plant and grasses including herbs of organic solvent oil 31- (i) Human blood, blood plasma, red cells and platelets; (ii) Equipments and consumables used in blood banks for blood collection, apheresis procedure and blood processing including component formation 32- Incense sticks commonly known as aggarbatti dhoop kathi or dhoop batti and Havan Samagri including sambrani and lobhana 33- Indigenous hand made musical instruments 34- Kerosene lamp/lantern, petromax, glass chimney 35- Khadi garments/goods and made-ups as may be notified by the Government 36- Kripan used by Sikhs and Gorkhali Khukhri 37- Leaf plates and cups pressed or stitched 38- Meat, fish, prawn and other aquatic products when not cured or frozen or processed or tinned and eggs, poultry and livestock 39- National flag 40- Newar, baan and baan rassi 41- Non judicial stamp paper sold by Government Treasuries; postal items like envelope, post card etc. sold by Government; rupee note when sold to the Reserve Bank of India; and cheques, loose or in book form 42- Organic manure, Bio-fertilizers, Bio-micronutrients and plant growth promoters and regularors, neroiciouses, rodenticide, insecticides, weedicides and pesticides 43- Paper, kachri, sewaiya, mangawri, bari and soyabeen bari (excluding soyabeen bari sold in airtight packets) 44- Potash and phosphatic components of the following chemical fertilizers-- (1) D.A.P. (18:46:0) (2) M.O.P. (3) S.S.P. (4) N.P.K. (12:32:6/20:0/15:5:15/23:23:0/14:35:4/20:20:10/15:15:7.5/10:10:10/ 12:6:0/16:09:0) 45- Prasamdam sold by religious institutions 46- Rakhi 47- Raw wool 48- Religious pictures not for use as calendar or publicity material and idols made of clay 49- Renewable Energy devices and spare parts 50- Sacred thread, commonly known as yagyopavit and Rudrakash, Rudrakash mala and Tulsi kanthi-mala 51- Salt (branded or otherwise) 52- Seeds of all kinds other than oil seeds 53- Semen including frozen semen of animals 54- Silk worm laying cocoon and raw silk 55- Slate (excluding writing boards), slate pencils and takhti 56- Sugar on which additional excise duty is leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957 57- Textile on which additional excise duty is leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957, but excluding bed-sheets, pillow cover and other made-ups, and imported varieties of textiles 58- Tobacco on which additional excise duty is leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957, including Biri, Cigarette and Cigar but excluding Gutka and imported varieties of Tobakhu 59- Unprocessed green tea leaves 60- Water other than-d) aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water, and (ii) water sold in sealed container SCHEDULE II-(A) [See sub-clause (i) of clause (b) of sub-section (2) of section 4 of Uttarakhand Value Added Tax Act, 2005] Tax shall be payable on the goods specified in this Schedule at every point of sale at the rate of One percent: S1. No. Description of Goods 1- Gold, silver, platinum and other precious metals 2- Articles of gold, silver, platinum and other precious metals including jewellery made from gold, silver, platinum and other precious metals 3- Precious and semi-precious stones SCHEDULE II-(B) [See sub-clause (i) of clause (b) of sub-section (2) of section 4 of Uttarakhand Value Added Tax Act, 2005] Tax shall be payable on the goods specified in this Schedule at every point of sale at the rate of Four percent: S1. No. Description of Goods 1- Acids 2- Agricultural implements not operated manually or not driven by animal or not driven by tractor 3- All equipments for communications such as, Private Branch Exchange (P .B.x.) and Electronic Private Automatic Branch Exchange (B.P .AB.x.), teleprinters, wireless equipments and parts thereof 4- All intangible goods like copyright, patent, replicense etc. 5- All metal castings 6- All processed and preserved vegetables, vegetable mushrooms and fruits including fruit jams, jellies, fruit squash, paste, fruit drinks and fruit juices and achar (whether in sealed containers or otherwise) 7- All types of yarn including polyester fibre yarn and staple fibre yarn, other than cotton and silk yarn in hank, and sewing thread 8- All utensils (including pressure cookers/pans), buckets and containers made Aluminum, iron and steel, plastic and other materials except precious metals and enamalled utensils 9- Articles of packing including (a) boxes, cases, cartons, jerry cans, bag made of paper, paper board, corrugated sheets, plastic (b) moulded tray made from recycled paper, (c) tat, bags made of jute and hemp goods (d) laminated jute bags 10- Aluminum, Aluminum alloy, their products (excluding extrusions) 11- Aluminum Conductor Steel Reinforced (AC.S.R.) 12- Arecanut powder and betel nut 13- Atta, Maida, suji, besan, dalia. 14- Bagasse 15- Basic chromium sulphate, sodium bi-chromate 16- Bearings 17- Bed sheet, pillow cover and other made-ups 18- Beltings of all varieties and descriptions 19- Bicycles, tricycles, cycle rickshaws and parts, tyres, tubes thereof 20- Bitumen 21- Bone meal 22- Candles 23- Castor oil 24- Caustic soda, caustic potash, soda ash 25- Centrifugal and monoblock submersible pump sets and parts thereof 26- Charcoal 27- Chemical fertilizers, Micronutrients and plant growth promoters and regulators, herbicides, rodenticide, insecticides, weedicides and pesticides 28- Clay including fire clay, fine china clay and ball clay 29- Coconut fiber 30- Coconut in shell and separated kernel of coconut, and tender green coconut 31- Coffee beans and seeds, cocoa pod, green tea leaf and chicory 32- Coir and coir products excluding coir mattress 33- Combs 34- Computer stationery 35- Cooked food 36- Cottage cheese and paneer 37- Cotton and cotton waste 38- Crucibles 39- Cups, glasses and plates of paper and plastics 40- Declared Goods as specified in Section 14 of the Central Sales Tax Act, 1956 except coarse gain 41- Drugs, medicines and pharmaceutical preparations (Allopathic, Ayurvedic, Homeopathic and Unani) including vaccines, syringes and dressings, medicated ointments produced under drug license and light liquid paraffin ofIP grade 42- Dyes, Acid dyes, Basic dyes 43- Edible airs 44- Embroidery or zari articles, that is to say- (i) imi; (ii) zari; (iii) kasb; (iv) saima; (v) dabka; (vi) chumki; (vii) gota; (viii) sitara; (ix) naqsi; (x) kora; (xi) glass bead; (xii) glzal; (xiii) embroidery machines; (xiv) embroidery needles 45- Exercise book, graph book and. laboratory note book 46- Feeding bottles, nipples 47- Ferrous and non ferrous metals and alioys; non metals such as aluminium, copper, zinc and extrusion of those 48- Fibres of all types and fibre waste 49- Firewood 50- Glucose-D 51- Hand pumps, parts and fittings 52- Ring (Asafoctida) 53- Hose pipes and fittings thereof 54- Hosiery goods 55- Husk and bran of cereals 56- Husk including groundnut husk 57- Ice 58- limitation jewellery 59- Industrial cables (high voltage cables, XLPE Cables, jelly field cables, optical fiberables) 60- Insulators 61- IT products as specified below-- (i) Word processing machines, electronics typewriters (ii) Micro phones, multimedia speakers, head phones etc. (iii) Telephone answering machines (iv) Prepared unrecorded media for sound recording (v) Prepared recorded media for sound recording (vi) IT software or any media (vii)Transmission apparatus other than apparatus for radio or TV broadcasting (viii) Radio communication receivers, Radio Pagers (ix) Aerials, Antennas and parts (x) LCD panels, LED panels and parts (xi) Electrical capacitors, fixed, variable and parts (xii) Electronic calculators (xiii) Electrical resistors (xiv) Printed circuits (xv) Switches, connectors, Relays for up to 5 amps (xvi) Data/Graphic Display tubes, other than picture tubes, and parts (xvii) Diodes, transistors and similar semi-conductor devices (xviii) Electronic integrated. circuits and Micro-assemblies (xix) Signal Generators and parts (xx) Optical fiber cables (xxi) Optical fiber and optical fiber bundles, cables (xxii) Liquid Crystal devices, flat panel display devices and parts (xxiii) Computer systems and peripherals, Electronic diaries (xxiv) Cathode ray oscilloscopes, Spectrum analysers, Signal analysers (xxv) Parts and accessories of HSN 84.69,84.70 & 84.71 (xxvi) D C Micromotors, stepper motors of37.5 watts. (xxvii) Parts of HSN 85.01 (xxviii) Uninterrupted power supply (xxix) Permanent magnets and articles (xxx) Electrical apparatus for line telephony or line telegraphy (xxxi) Cell phones (xxxii) DVD and CD 62- Katha 63- Khandsari 64- Khoya/khoa 65- Knitting wool 66- lignite 67- Lime, lime stone, clinker-and dolomite and other-white-washing-materials 68- Liner alkyl benzene, LA. B. sulphonic Acid, Alpha Olefin sulphonate 69- Liquid product of cellulose, commonly known as L.P.C., and liquid product of earthen waste 70- Loose biscuits 71- Maize starch, maize gluten, maize germ and oil 72- Medical equipment/devices and implants 73- Mixed PVC stabilizer 74- Non-mechanized boats used by fisherman for fishing 75- Nuts, bolts, screws and nails fasteners 76- Oil cake 77- Oil seeds 78- Ores and minerals excluding minor minerals 79- Paper including news prints and paper board 80- Paraffin wax 81- Pipes of all varieties including G.I. Pipes, Cl. Pipes, ductile pipe and PVC pipes and fittings thereof 82- Pizza bread 83- Plastic granules, plastic powder and master batches 84- Porridge 85- Printed material including diary, calendar etc. 86- Printing ink excluding toner and cartridges 87- Processed meat, poultry, fish, prawn and other aquatic products 88- Pulp of bamboo, wood and paper 89- Railway wagons, engines, coaches and parts thereof 90- Readymade garments 91- Refractory monolithic 92- Rice, wheat, pulses and paddy 93- Rice bran, rice polish and rice husk excluding deoiled rice bran, decoiled rice polish and deoiled rice husk 94- River sand and grit excluding (a) boulders and (b) grit and sand manufactured by stone crushers 95- Resin 96- Rubber, raw rubber, latex, dry ribbed 97- Sawai grass and rope 98- Safety matches 99- Sewing machines, its parts and accessories 100- Ship and other water vessels 101- Silk fabrics excluding handloom silk unless covered by Additional Excise Duty 102- Skimmed milk powder and UHT milk 103- Solvent oils other than organic solvent oil 104- Spectacles, parts and components thereof, contact lens and lens cleaner 105- Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chilies and dry fruits 106- Sports goods excluding apparels and footwear 107- Stainless steel sheets not falling under declared goods 108- Starch 109- Sweetmeat, rewari, gajak and sugar products namely kulia, batasha, khilona, ilaichidana etc. and riaffikeen when unpacked 110- Tamarind seed and powder 111- Tea 112- Toddy, neera and arak 113- Tools 114- Toys excluding electronic toys 115- Tractors, threshers, harvesters, power tillers, trolly and attachment and parts thereof 116- Transmission towers 117- Umbrella except garden umbrella 118- Used motor vehicle 119- Vanaspati (hydrogenated vegetable oil) 120- Vegetable oil including gingili oil and bran oil 121- Wet dates and nariyal 122- Wooden crates 123- Wooden loi, pattu, gabba, shawl and blanket 124- Writing ink 125- Writing instruments, geometry boxes, colour boxes, crayons, pencil sharpeners and scientific, mathematical, survey, mechanical drawing and biology instruments and apparatus 126- Zip fastener, zip roll and components thereof SCHEDULE--II (C) [See sub-clause (i) of clause (b) of sub-section (2) of section 4 of Uttarakhand Value Added Tax Act, 2005] Tax shall be payable on goods specified in this Schedule at every point of sale at the rate specified against each in column 3 : Sl.No. Description of goods Rate of' tax Percentage 1- Lottery tickets 32.5% 2- Molasses 20% SCHEDULE--III [See sub-clause (ii) of clause (b) of sub-section (2) of section 4 of Uttarakhand Value Added Tax Act, 2005] Tax shall be payable on Special Category Goods specified in this Schedule at the point of sale specified in column 3 at the rate specified against each in column 4 : M stands for Sale by the Manufacturer in Uttarakhand. I stands for Sale by the Importer in Uttarakhand. Sl.No. Description of goods Point of Tax Rate of tax Percentage 1- (a) Spirits and spirituous liquors of all M or l 32.5% kinds including Methyl Alcohol, Alcohol as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 but excluding country liquors (b) Country liquors Exempt 2- Motor Spirit as defined under the United M or I 25% Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 3- Diesel as defined under the United M or I 21% Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 4- Aviation Turbine Fuel M or I 20% 5- Natural gas M or I 20% 6- Kerosene Oil M or I 12.5% 7- Bio-fuels mixed with petrol or mixed with M or I 12.5% diesel where contents of Boi-fuel is not less than 5% SCHEDULE--IV [See clause (C) of sub- section (2) of section 4 of Uttarakhand Value Added Tax Act, 2005] Sale of any goods to or by the dealers/persons specified in column 2 of this Schedule shall be exempt from whole or any part of the tax as specified in column 3, subject to the conditions, if any, specified in column 4 thereof: Sl.No Description of Dealers/ Persons Exemption Conditions, if any 1 2 3(a) 3(b) 4 Sales to or purchases and sales by Sale to or Exempt On condition that it is Canteens Stores Department/ Military purchase and certified by an officer Canteen of all goods, other then those sale by not below the rank of specified below:-- Commanding Officer that the goods are (1) Arms including rifles, revolvers, meant for being sold pistols, parts and accessories thereof to members of the and ammunition for the same, but Armed Forces of excluding Khukhri, Bhala, Chhura and India/ \other defence Talwar and ammunition for 12 bore establishments / Ex- shotguns. servicemen (2) All electrical goods, instruments, apparatus, appliances and all such articles the use of which cannot be had except with the application of electrical energy, including electrical earthenware and porcelain electrical equipments, plants and their accessories required for generation, distribution and transmission of electrical energy, electric motors and parts thereof, and all other accessories and component parts, whether sold as a whole or in parts, but excluding fans, lighting bulbs, fluorescent tubes (including their starters, chokes, fixture, fittings and accessories), torches, torch bulbs, torch cells, dry cell batteries, iron, toaster, kettle, mixi- cum-grinder and oven. (3) Bhang, Ganja, Opium and Charas.
Part document.segment-18
The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 18
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The UTTARAKHAND VALUE ADDED TAX ACT, 2005 — segment 18
Schedule V gives specified persons and international organizations a refund of tax paid on purchases of taxable goods, if any listed conditions are met.
(4) Binoculars, telescopes and opera glasses and components, parts and accessories thereof. (5) Carpets of all kinds including namdas but excluding cotton carpets and pile durries. (6) Chassis of motor vehicles and bodies or tankers or motor caravans built or meant for mounting on chassis. (7) Cinematographic equipment including cameras, projectors, and sound recording and reproducing equipment, lenses, films and film strips, and cinema arc carbons, cinema slides, raw films and components, parts and accessories required for use therewith (8) Metal safes, cash boxes and almirahs, other than almirahs costing not more than Rs. 1,200/-, all kinds of metal furniture, whether sold in assembled or unassembled form, parts of metal furniture, furniture made from fibre glass, reinforced plastics or made primarily from any kind of plastics, upholstered furniture and furniture in the manufacture of which laminated sheets are used. (9) Sheets, cushions, pillows, mat tresses and other articles made from foam rubber, plastic foam or other synthetic foam or fibre foam or rubberised coir. (10) Motor trucks, motor buses, motor cycle combinations, motor cars, jeeps and other motor vehicles, including motor cycles, motor scooters and motorettes (mopeds). (11) Office machines and apparatuses including tabulating, calcu1ating, duplicating cash registering, cheque writing, accounting, statistical, indexing, card-punching franking and addressing machines and typewriters, computers (including Central Processing Unit and peripheral devices), teleprinters and auxiliary machines, components, parts, and accessories of such office machines and apparatuses. (12)Photographic enlargers, lenses, papers, plates and cloth, and components, parts and accessories thereof. (13) Refrigeration and air-conditioning plants and all kinds of refrigerating appliances and equipment, including refrigerators, deep-freezers, mechanic- cal water coolers, room coolers, air- condtioners, air-coolers, bottle-coolle walk-in-coollers, and components, parts and accessories thereof an refrigeration materials including, polystrene foam. (14) Tyres and tubes and parts and accessories of motor vehicles, other than tyres and tubes of motor cycles, motor scooters and motorettes (mopeds). (15) (a) Wireless transmission and reception equipments, instruments and apparatuses, including transistor radios, other radios and components, parts and accessories thereof such as transistors and electrical valves, but excluding transistor radios, other radios and accumulators, costing less than Rs. 1,200/-- (b) Sound transmitting equipment, instruments and apparatuses including telephones, intercom devices and loudspeakers all amplifying equip- ments used with audio, video and electronic equipments but excluding sound amplifying and transmitting apparatuses carried on the person and specifically meant for use in hearing aids, and components, parts and accessories of such equipments, instruments and apparatuses; (c)Sound recording equipments instru- ments and apparatuses such as Dictaphones, cassette machines, and components, parts and accessories thereof excluding tape recorders and re cording cassette and reel tapes. (d) Other audio, video and electronic equipments ,instruments and appliances including television receiving sets, television cameras and transmitting equipments, record players and changers whether without speakers or with built-in speakers, gramophones, gramophone records, radio gramophones and combinations of two or more audio or video equipments such as radios, cassettes, record players, television and the like, and components parts and accessories of such equipments, instruments and appliances. SCHEDULE-- V [See clause (e) of sub-section (2) of section 4 of Uttarakhand Value Added Tax Act, 2005] Any Person or International Organizations specified in column 2 of this Schedule shall be entitled to refund of tax paid by it on the purchase of taxable goods, subject to the conditions, if any, specified in column 3 thereof: Sr.No. Description of Person/Organization Condition, if any 1 2 3 1- Ambassadors, High Commissioners and Diplomats of Foreign States in India 2- United Nations Organization and its specialized Agencies in Uttarakhand 3- United Nations International Children's Emergency Fund 4- American Community Emergency Fund for Child Famine Relief 5- CARE (Co-operative for American Relief Everywhere ) 6- OXAM 7- (a) The Government of Bhutan, or On the conditions that the dealer furnishes to (b) His Majesty the King of Bhutan, or a the assessing authority a certificate, duly Member of Bhutan signed and certified under the official seal by (c) Indian Military Training Team Bhutan or the authorities mentioned below, to the effect Dantak Project, Bhutan or that the goods are for export to and use in (d) Representative of Indian in Bhutan or the Bhutan and have actually entered into the Border Roads Organization, or Territories of Bhutan— (e) Any dealer or private individual resident in (i) in the case of sales made to the Government Bhutan for their use or re-sale in Bhutan of Bhutan or His Majesty the King of Bhutan or to a Member of Bhutan Royal Family, by Commissioner, Deputy Commissioner or Sub-Divisional Officer of the Government of Bhutan or by the Director, State Trading Corporation of Bhutan, or by the Chief Engineer, Public Works Department, Government of Bhutan, or by the Finance Minister, Government of Bhutan; (ii) in the case of sales made to Dantak Project, by the Chief Engineer Dantak or any officer specifically nominated by him for this purpose; (iii) in case of sales made to Indian Military Training Team, the Commandant, IMTRA T or any officer specifically nominated by him for this purpose; and (iv) In respect of any other sales, the Finance Minister, Government of Bhutan or by the Sub Divisional Officer, Government of Bhutan, Phuntsholing, or by an officer of the office of the Representative of India in Bhutan nominated by the said Representative. THE UTTARAKHAND VALUE ADDED TAX ACT, 2005 Sections Details CHAPTER I PRELIMINARY Section 1 Short title, Extent and Commencement Section 2 Definitions CHAPTER II THE INCIDENCE, LEVY AND RATES OF TAX Section 3 Incidence of tax Section 4 Rate of Tax Section 5 Net Tax Payable Section 6 Input Tax Credit Section 7 Composition Schemes Section 8 Liability of a Proprietary Concern Section 9 Liability in case of a Firm etc. Section 10 Liability in cases of Minors and Incapacitated Persons Section 11 Liability in case of Court of Wards etc. Section 12 Liability in case of a Company Section 13 Certain Agents liable to tax for sales on behalf of Principal Section 14 Liability in case of Transfer of Business CHAPTER III REGISTRATION, AMENDMENT AND CANCELLATION Section 15 Registration Section 16 Voluntary Registration Section 17 Procedure for Registration Section 18 Cancellation of Registration Section 19 Amendment of certificate of Registration Section 20 Security in the Interest of Revenue Section 21 Quoting of Registration Number Section 22 Realization of Tax by Dealer CHAPTER IV RETURNS, ASSESSMENT, PAYMENT AND RECOVERY OF TAX Section 23 Periodical Returns and Payment of Tax Section 24 Provisional Assessment Section 25 Assessment of Registered Dealer for the Assessment Year Section 26 Assessment of Unregistered person liable to tax Section 27 Special Provisions relating to Casual Dealers Section 28 Assessment in case of special circumstances Section 29 Assessment of Escaped Turnover Section 30 Rectification of Mistakes Section 31 Power to set aside an Order of Assessment Section 32 Period of limitation for making Assessment or Reassessment Section 33 Rounding off of Turnover and Tax etc. Section 24 Payment and Recovery of Tax Section 35 Recovery of Tax by way of Tax Deduction at Source CHAPTER-V REFUND AND ADJUSTMENT Section 36 Refund Section 37 Provisional Refund in case of Exporters Section 38 Refund of Tax in case of sales to Embassies, International Organizations or to Units established in Special Economic Zone Section 39 Power to Withhold Refund in certain cases Section 40 Disbursement of Amount Wrongly Realized by Dealer as Tax Section 41 Interest CHAPTER VI INSPECTION OF ACCOUNTS, SEARCH AND SEIZURE AND ESTABLISHMENT OF CHECK POST Section 42 Power to order Production of Accounts and Power of Entry and Inspection Section 43 Power to Seize Goods Section 44 Power to Acquire Goods in case of Under Valuation Section 45 Power to seek Information, to summon Witness etc. Section 46 Power to seek Assistance from Police etc. Section 47 Establishment of Check -Posts and Barriers Section 48 Import of Goods into the State against Declaration Section 49 Import of Goods into the State by Rail, River, Air, or Post Section 50 Transit of Goods by Road through the State and issue of Authorisation for Transit of Goods CHAPTER VII APPEAL AND REVISION Section 51 First Appeal Section 52 Revision by Commissioner Section 53 Appeal to the Appellate Tribunal Section 54 Constitution of Appellate Tribunal Section 55 Revision by High Court Section 56 Orders against which No Appeal. or Revision shall lie Section 57 Determination of Disputed Questions CHAPTER-VIII OFFENCES AND PENALTIES Section 58 Offences and Penalties CHAPTER IX ACCOUNTS TO BE MAINTAINED BY DEALERS Section 59 Maintenance of Accounts Section 60 Sale Invoice Section 61 Period for which Accounts to be retained Section 62 Audit of Accounts CHAPTER X MISCELLANEOUS Section 63 Liability on Issuing False Certificate etc. Section 64 Objection to Jurisdiction Section 65 Certain Presumptions in Affixing Tax liability Section 66 Burden of Proof Section 67 Additional Evidence in Appeal Section 68 Indemnity Section 69 Bar to Certain Proceedings Section 70 Certain Information’s to be Confidential Section 71 Powers to make Rules Section 72 Power to issue Notifications with retrospective effect Section 73 Transfer to Defraud Revenue void Section 74 Fees in certain Cases Section 75 Power to Grant Installment Section 76 Moratorium for Payment of Tax Section 77 Facility for Sick Industrial Units Section 78 Power to collect Statistics Section 79 Power to remove difficulties CHAPTER XI TRANSITIONAL PROVISIONS, REPEAL AND SAVINGS Section 80 Transitional Provisions Section 81 Repeal and Savings SCHEDULES Schedule I Goods exempt from Tax Schedule IIA Goods taxable at every point of sale @ one percent Schedule IIB Goods taxable at every point of sale @ four percent Schedule IIC Goods taxable at every point of sale at the rate specified in the Schedule Schedule III Special Category Goods taxable at the point of sale by the Manufacture or Importer at the rate specified in the Schedule Schedule IV Sale of goods to or by dealers/persons exempt from whole or any part of Tax Schedule V Any person or International Organization shall be entitled to refund of tax paid on purchases ----------------------------------------------------------------------------------------------------
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The UTTARAKHAND VALUE ADDED TAX ACT, 2005
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