Friday, June 10, 2016

New VAT Law BD

g~j¨ ms‡hvRb Ki AvBb, 1991 Ges g~j¨ ms‡hvRb Ki  I m¤ú~iK ïé AvBb, 2012 Gi ga¨Kvi †gŠwjK cv_©K¨mg~n:
    ** g~j¨ ms‡hvRb Ki  I m¤ú~iK ïé AvBb, 2012-  Kvh©Ki n‡e : ZvwiLÑ01.07.2016  -G

µwgK bs
welq
g~j¨ ms‡hvRb Ki AvBb, 1991
 g~j¨ ms‡hvRb Ki I m¤ú~iK ïé AvBb, 2012
gšÍe¨
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g~j¨ ms‡hvRb Ki Av‡ivc
(1)c‡Y¨i Avg`vwb ch©vq,
(2) Drcv`b ch©v‡q
(3) mKj †mevi Dci,
(4) e¨emvqx ch©v‡q|
(1)   c‡Y¨i Avg`vbx ch©vq,
(2)  mKj cY¨ I e¨emvqx ch©vq,
(3)  mKj †mev, immovable m¤ú`, jxR, MÖv›U, jvB‡mÝ, cviwgU, right, facility - BZ¨vw`i mieiv‡ni Dci|
(4)  ‡mev Avg`vbxi Dci|
K‡ii cwiwa e¨vcKZi Kiv n‡q‡Q|
2|
Ki‡hvM¨ g~j¨
me©‡gvU cÖvwßi Dci g~mK wbiƒcY‡hvM¨;
Uªvb‡RKkb g~‡j¨i wfwˇZ g~mK wbiƒcY‡hvM¨| weµq/ mieivn g~‡j¨i g‡a¨B g~mK Gi Ask AšÍfz©³ _vK‡e- hv back calculation Gi wfwˇZ wbiƒcY‡hvM¨|
AvšÍR©vwZK ixwZbxwZi mv‡_ mvgÄm¨c~Y© Ges Ki`vZv evÜe|
3|
g~j¨ †NvlYv
weµq g~‡j¨i †NvlYv I  co-efficient `vwLj Ki‡Z n‡e, hv wefvMxq Kg©KZ©v KZ©„K Aby‡gv`b‡hvM¨|
†Kvb g~j¨ †NvlYv `vwL‡ji Avek¨KZv †bB| Z‡e c‡Y¨i †¶‡Î Drcv`b-DcKiY (co-efficient) msi¶Y Ki‡Z n‡e|
g~j¨ †NvlYv `vwL‡ji we`¨gvb RwUjZv `~ixf~Z n‡e| Ki`vZv nqivwb †iva n‡e|
4|
Discounted g~‡j¨ cY¨ weµq
Discounted g~‡j¨ cY¨ weµ‡qi †¶‡Î, †Kej eQ‡i GKevi cwÎKvq weÁwß Qvwc‡q 30 w`‡bi Rb¨, m‡e©v”P 15% ch©šÍ discounted price G weµq Kiv hvq|
Discounted price-G weµ‡qi †¶‡Î, †Kvb mgqmxgv wba©vwiZ †bB|
e¨emv evÜe|
5|
msK~wPZ wfwË g~j¨
†mevi †¶‡Î †evW© KZ©„K g~mK Av‡iv‡ci Rb¨ msK~wPZ wfwË g~j¨ wba©vi‡Yi AeKvk i‡q‡Q|
miKvi KZ…©K we‡kl Riæix ¸iæZ¡c~Y© cwiw¯’wZ †gvKvwejvi ¯^v‡_© we‡kl Ki wbiƒcY c×wZ wba©vi‡Yi AeKvk i‡q‡Q|
distortion Gi †¶Î mxwgZ ivL‡e
6|
Ki cwi‡kv‡ai mgq
c‡Y¨i †¶‡Î Drcv`b ¯’j n‡Z mieiv‡ni mg‡q Ges †mevi †¶‡Î Ae¨ewnZ cieZx© wiUvb© `vwL‡ji mg‡q g~mK cwi‡kva‡hvM¨|
mKj ‡¶‡Î cÖwZ gv‡mi wiUvb© cieZx© gv‡m `vwL‡ji mg‡q g~mK cwi‡kva‡hvM¨|
e¨emv evÜe|
7|
DcKiY Ki †iqvZ
†iqv‡Zi †¶Î mxwgZ| kÖg, f~wg, BgviZ, Awdm hš¿cvwZ I hvbevn‡bi Dci DcKiY Ki †iqvZ‡hvM¨ bq|
mKj cÖKvi µ‡qi †¶‡Î DcKiY Ki †iqvZ cÖ`v‡bi weavb ivLv n‡q‡Q|
Net tax burden n«vm cv‡e| d‡j †fv³v ch©v‡q K‡ii AvcZbI Kg‡e|
8|
Ae¨vnwZ
(1)   evW© KZ©„K we‡kl Av‡`k e‡j Ae¨vnwZ cÖ`vb Ki‡Z cvi‡e|
(2) miKvi †M‡R‡Ui gva¨‡g †Kvb cY¨ ev cY¨ †kÖYx‡K Ae¨vnwZ w`‡Z cvi‡e|
miKvi ‡KejgvÎ Riæix ¸iæZ¡c~Y© cwiw¯’wZ †gvKvwejvi Rb¨ Ae¨vnwZ cÖ`vb Ki‡Z cvi‡eb|
Ae¨vnwZi †¶Î mxwgZ n‡e| d‡j ivR¯^ Av`vq e„w× cv‡e Ges g~mK e¨e¯’vi distortion Gi my‡hvM Kg‡e|
9|
Ae¨vnwZ wmwWDj
91 G Kvh©Ki Ae¨vnwZ wmwWDj cwiewZ©Z n‡jI GLbI Ae¨vnwZ wmwWD‡ji cwiwa e¨vcK Ae¯’vq i‡q‡Q|
Ae¨vnwZ wmwWDj ev¯Íem¤§Z Ges msw¶ß|
ivR¯^ e„w×i †¶‡Î mnvqK n‡e Ges g~mK e¨e¯’vi chain effect Kvh©Kifv‡e cÖ‡qvM Kiv m¤¢e n‡e|
10|
wbeÜb
cY¨ Ges †mev- Dfq †¶‡Î GKvwaK ¯’vb n‡Z cwiPvwjZ e¨emvi wnmve †K›`ªxqfv‡e ivLv n‡j, †¯^”Qvq GKwU ‡K›`ªxq wbeÜb MÖn‡Yi weavb ivLv n‡q‡Q|
(1) GKvwaK ¯’vb n‡Z cwiPvwjZ e¨emvi wnmve †K›`ªxqfv‡e ivLv n‡j, GKwU wbeÜb wb‡Z n‡e|
(2) wnmve ¯^Zš¿fv‡e ivLv n‡j †evW© KZ©„K we‡kl we‡ePbvq separate wbe܇bi AeKvk i‡q‡Q|
AwWU Kvh©µg cwiPvjbvi Rb¨ mnvqK n‡e| d‡j, †Kvb Ki`vZvi cÖK…Z Ki`vwqZv wbiƒc‡Yi c_ myMg n‡e|
11|
PvjvbcÎ
eZ©gv‡b 5 (cuvP) w`‡bi g‡a¨ †cuŠQv‡Z nq|
¯’vbxq g~mK `߇i Pvjv‡bi Kwc †cÖi‡Yi cÖ‡qvRb †bB|
e¨emv evÜe|
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Uvb©Ifvi Ki
evwl©K Uvb©Ifvi 70 j‡¶i bx‡P Ggb cÖwZôv‡bi †¶‡Î 3% Uvb©Ifvi Ki cÖ‡hvR¨|
evwl©K Uvb©Ifvi 24 jv‡Li AwaK wKš‘ 80 jv‡Li wb‡P Gme cÖwZôv‡bi †ÿ‡Î 3% nv‡i Uvb©Ifvi Ki cÖ‡hvR¨|
Uvb©Ifvi I g~m‡Ki ga¨Kvi ˆelg¨ n«vm cv‡e|
13|
Uvb©Ifvi K‡ii cÖwZôvb KZ©„K Avg`vbx
Uvb©Ifvi ZvwjKvfz³ cÖwZôvb KZ©„K cY¨ Avg`vbxi my‡hvM bvB|
Uvb©Ifvi ZvwjKvfz³ cÖwZôv‡bi Avg`vbxi my‡hvM _vK‡e|

Ki`vZv evÜe|
14|
KzwUi wkí myweav
KzwUi wkí myweavi AvIZvq wKQz kZ© cvjb ¯^v‡c‡¶ cY¨ cÖ¯‘ZKvix‡`i †¶‡Î g~mK cwi‡kva n‡Z Ae¨vnwZ i‡q‡Q|
KywUi wkí bv‡g †Kvb ¯^Zš¿ myweav †bB| Z‡e cY¨/‡mev wbwe©‡k‡l 24 j¶ UvKv Uvb©Ifvi Gi wb‡Pi cÖwZôvb‡K g~mK cwi‡kva n‡Z Ae¨vnwZ †`qv n‡q‡Q|
K‡ii cwiwa we¯Í…Z n‡e|
15|
g~mK nvi
g~m‡Ki nvi 15% wKš‘ U¨vwid f¨vjy, wba©vwiZ g~j¨ ms‡hvRb Ges msKzwPZ wfwËg~j¨ GKvwaK Kinvi m„wó K‡i‡Q|
g~m‡Ki nvi 15%
AvB‡b I ev¯Í‡e g~m‡Ki nvi GK I Awfbœ, hv n‡e 15%|
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PjwZ wnmve
cY¨ Lvjv‡mi c~‡e© c‡Y¨i †¶‡Î PjwZ wnmv‡e AwMÖg A_© Rgv Ki‡Z nq|
AwMÖg g~mK Rgvi weavb †bB| gv‡mi †k‡l `vwLjc‡Îi mv‡_ cÖ‡`q Ki wnmve K‡i Rgv w`‡Z n‡e|
Ki `vZvi cash flow e¨vnZ n‡e bv|
17|
`vwLjcÎ cÖwµqvKiY
¯’vbxq mv‡K©j Awdm wfwËK|
‡K›`ªxqfv‡e Ges B‡jKUªwbK c×wZ‡Z wiUvb© `vwL‡ji e¨e¯’v ivLv n‡e|
Ki cÖkvm‡bi †mevi gvb DbœZ n‡e, †mB mv‡_ `ybx©wZ  n«v‡mi gva¨‡g ivR¯^ Av`vq  e„w× cv‡e|
18|
`vwLjcÎ Dc¯’vc‡bi mgqmxgv
`vwLjcÎ Dc¯’vc‡bi Rb¨ Ki †gqv`wfwËK mgqmxgv wbw`©óK…Z (GK gvm)|
†Kvb Ki`vZvi Av‡e`‡bi cwi‡cÖw¶‡Z MÖnY‡hvM¨ KviYekZ: Kwgkbvi KZ©„K `vwLjcÎ `vwL‡ji mgq ewa©Z Kiv hv‡e|
Ki`vZv evÜe|
19|
cÖZ¨c©Y
cÖZ¨c©Y c×wZ RwUj Ges wKQz wKQz †¶‡Î cÖZ¨c©Y MÖnY m¤¢e bq|
cÖZ¨c©Y c×wZ e¨vcK I mnRZi n‡e|
Ki`vZv evÜe|
20|
e‡Kqv Av`vqKvix Awdmvi
mvwU©wd‡KU Awdmvi, hv wcwWAvi AvBb, 1913 Gi AvIZvaxb|
e‡Kqv Av`v‡qi Rb¨ g~mK Kg©KZ©v‡`i ¶gZv m¤cÖmvwiZ Kiv n‡q‡Q|
G c×wZ‡Z e‡Kqv Av`vq Kvh©µg mnRZi n‡e, Ges ivR¯^ Av`vq e„w× cv‡e|
21|
B‡jKUªwbK c×wZ‡Z Z_¨ cÖwµqvKiY
g~j¨ ms‡hvRb Ki msµvšÍ Z_¨ fvÛvi g¨vbyqvwj msi¶Y Kiv nq|
g~j¨ ms‡hvRb K‡ii WvUv‡eBR B‡jKUªwbK c×wZ‡Z †K›`ªxqfv‡e msi¶‡Yi e¨e¯’v Kiv n‡e|
G e¨e¯’v Ki cÖkvm‡bi AvaywbKxKi‡Yi Ask, hv Ki`vZv evÜe cwi‡e‡ki mnvqK|
22|
g~j¨ ms‡hvRb Ki cwi‡kva
ïay †UªRvix Pvjv‡bi gva¨‡g g~j¨ ms‡hvRb Ki Rgv cÖ`v‡bi c×wZ we`¨gvb Av‡Q|
e¨vsK †PK, †µwWU KvW© Ges B‡jKUªwbK c×wZ‡Z (AbjvB‡b) e¨vs‡Ki gva¨‡g g~j¨ ms‡hvRb Ki cÖ`v‡bi c×wZ PvjyKi‡Yi gva¨‡g g~mK cÖ`vb AvaywbKxKiY  Kiv n‡e|
g~j¨ ms‡hvRb Ki cÖ`vb c×wZ mnR, wbivc` Ges Sv‡gjvgy³ n‡e|
23|
Aciva I `Ðmg~n


Aciva I `‡Ûi weavb mg~n GKwU avivq ewY©Z| G‡¶‡Î Aciva mg~n‡K GKvwaK K¨vUvMwi‡Z wef³  K‡i `‡Ûi weavb Kiv i‡q‡Q|
wewfbœ ai‡Yi Aciv‡ai †¶‡Î Aciva mywbw`©ó K‡i `‡Ði weavb ewY©Z Av‡Q| Aciv‡ai wePvi Ges wefvMxq Kvh©aviv Avjv`v Kiv n‡q‡Q| Aciva Av‡cvl‡hvM¨ Kiv n‡q‡Q|

Aciv‡ai aiY Ges ¸iæZ¡ Abyhvqx myweb¨¯Í Kiv n‡q‡Q|
24|
weKí we‡iva wb®úwËi e¨e¯’v
weKí we‡iva wb®úwËi e¨e¯’v Avbqb Kiv n‡q‡Q|
weKí we‡iva wb®úwËi e¨e¯’v AšÍf©y³ Av‡Q|
Ki`vZv evÜe Ges AvaywbK| ¯‘ycxK…Z gvgjvmg~n wb®úwË Kiv m¤¢e n‡e|
25|
Rwigvbv
Ki duvwK ev RvwjqvwZi †¶‡Î Rwigvbvi cwigvY b~¨bZg A‡a©K cwigvY, Ges m‡ev©”P †`o¸Y Kiv n‡q‡Q| KwZcq Aciv‡ai †¶‡Î Rwigvbvi cwigvY mywbw`©ó Kiv n‡q‡Q|

(K) e¨_©Zv Ges Awbq‡gi †¶‡Î mywbw`©ó cwigvY Rwigvbvi weavb Kiv n‡q‡Q|
(L) Aciv‡ai †¶‡Î Rwigvbv Ges Kviv`‡Ði weavb Kiv n‡q‡Q| Z‡e, Aciva Av‡cvlidv Kiv †h‡Z cv‡i|
Rwigvbvi cwigvY †hŠw³KxKiY Kiv n‡q‡Q| AvaywbKZv Avbqb Kiv n‡q‡Q|
26|
†MÖdZv‡ii ¶gZv


†ev‡W©i wbKU n‡Z ¶gZvcÖvß †h †Kvb g~mK Kg©KZ©v g~mK AvB‡b `Ðbxq Aciv‡ai `v‡q †h †Kvb e¨w³‡K †MÖdZvi Ki‡Z cv‡ib|
Acivamg~n Rvwgb‡hvM¨ (bailable) Ges A-Avgj‡hvM¨ (non-cognizable)|
Ki`vZv evÜe
27|
cÖvK…wZK `~‡h©vMRwbZ Kvi‡Y wKw¯Í‡Z Ki cwi‡kva
cÖvK…wZK `y‡h©v‡Mi Kvi‡Y ¶wZMÖ¯Í e¨w³/cÖwZôv‡bi wKw¯Í‡Z Ki cwi‡kv‡ai my‡hvM ‡bB|
¶wZMÖ¯’ wbewÜZ e¨w³i Av‡e`‡bi cwi‡cÖw¶‡Z mywbw`©ó KviYekZ: cieZx©Kv‡j Ki cwi‡kv‡ai my‡hvM cÖ`v‡b Kwgkbvi‡K ¶gZv cÖ`v‡bi cÖ¯Íve mwbœ‡ek Kiv n‡q‡Q|
Ki`vZv evÜe|
28|
wKw¯Í‡Z e‡Kqv cwi‡kva
m‡e©v”P 6 wKw¯Í‡Z e‡Kqv cwi‡kv‡ai my‡hvM i‡q‡Q|
m‡e©v”P 12 gv‡mi g‡a¨ wKw¯Í‡Z e‡Kqv cwi‡kv‡ai my‡hvM i‡q‡Q| AwaKš‘, ¶wZMÖ¯Í wbewÜZ e¨w³i Av‡e`‡bi cwi‡cÖw¶‡Z mywbw`©ó KviYekZt wej‡¤^/cieZx©Kv‡j Ki cwi‡kv‡ai my‡hvM cÖ`v‡b Kwgkbvi‡K ¶gZv cÖ`vb Kiv n‡q‡Q|
Ki`vZv evÜe|
29|
wbevmx Ges Awbevmx
91 Gi g~mK AvB‡b cv_©K¨ Kiv nqwb|
Awbevmx e¨w³i Ki‡hvM¨, Aev¨nwZ I k~Y¨nvi Kvh©µg mywbw`©ófv‡e D‡jøL Kiv n‡q‡Q|
K‡ii wfwË e¨vcKfv‡e m¤úªmvwiZ n‡e|
30|
†m‡KÛ n¨vÛ cY¨
†m‡KÛn¨vÛ cY¨ weµ‡qi ‡¶‡Î g~mK cÖ‡hvR¨Zvi welqwU ¯úó bq|
†m‡KÛn¨vÛ cY¨ weµq g~m‡Ki AvIZvq Avbv n‡q‡Q|
ivR¯^ e„wׇZ mnvqK n‡e|
31|
Z_¨ msMÖn
e¨vsK †_‡K Z_¨ msMÖ‡ni welq AšÍfy©³ Kiv n‡q‡Q|
e¨vsK †_‡K Z_¨ msMÖ‡ni ¶gZv mywbw`©ó I m¤úªmviY Kiv n‡q‡Q|
Ki`vZvi g~mK cwinv‡ii welqwU wPwýZ Kiv mnR n‡e|
32|
wbewÜZ cÖwZôv‡bi ZvwjKv
g~j¨ ms‡hvRb Ki e¨e¯’vq cÖwZôv‡bi ZvwjKv †K›`ªxqfv‡e msMÖn/msi¶‡Yi e¨e¯’v †bB|
mKj wbewÜZ cÖwZôv‡bi ZvwjKv †K›`ªxqfv‡e msiw¶Z _vK‡e Ges Zv RvZxq ivR¯^ ‡ev‡W©i I‡qemvB‡U _vK‡e|
Gi d‡j †h ‡Kvb cÖwZôvb Ab¨ †Kvb wbeÜb‡hvM¨ cÖwZôvb Av‡`Š wbewÜZ wK bv - Zv Rvb‡Z cvi‡e|
33|
we‡kl †¶‡Î Ki Av`vq ¯’wM‡Zi wel‡q UªvBeyb¨v‡ji Av‡`k cÖ`v‡bi ¶gZv
gvgjv Awb¯úbœ _vKv Ae¯’vq UªvBey¨bvj `vexK…Z g~mK Av`vq ¯’wMZv‡`k cÖ`vb Ki‡Z cv‡i bv|
gvgjv Awb¯úbœ Ae¯’vq we‡kl †¶‡Î UªvBeyb¨vj `vexK…Z g~mK  Av`v‡qi Kvh©µg ¯’wM‡Zi Av‡`k w`‡Z cv‡i|
Ki`vZvi D”P Av`vjZgyLx nIqvi cÖeYZv Kg‡e|
34|
Progressive Ges periodic mieivn
†Kvb cY¨ ev †mevi Ae¨vnZfv‡e mieiv‡ni †¶‡Î AvB‡b mywbw`©ófv‡e ÔmieivnKvjÕ wba©viY Kiv nqwb|

Ae¨vnZfv‡e (continuously) mieiv‡ni †¶‡Î ÔmieivnKvjÕ mywbw`©ófv‡e wba©vi‡Yi Rb¨ AvB‡b ‘Progressive’ Ges ’Periodic’ mieivn e¨vL¨v Kiv n‡q‡Q|
mieiv‡ni ‡¶‡Î mKj cÖKvi ev¯ÍeZv†K we‡ePbvq †bqv n‡q‡Q
35|
†Uwj‡hvMv‡hvM `ªe¨vw`
wcÖ-‡cBW KvW©mn AvaywbK †Uwj‡hvMv‡hv‡Mi mKj c×wZi †¶‡Î g~mK e¨e¯’v AvB‡b mywbw`©ófv‡e eY©bv Kiv †bB|
wcÖ-‡cBW, †cv÷‡cBWmn †Uwj‡hvMv‡hv‡Mi AvaywbK mKj e¨e¯’v‡K AvB‡b accommodate Kiv n‡q‡Q|
AvaywbK I hy‡Mvc‡hvMx
36|
jUvix, jvKx Wª, i¨v‡dj
jUvix, jvKx Wª, i¨v‡dj ev Abyiƒc D‡`¨v‡Mi welqmg~n g~mK AvB‡b ewY©Z †bB|
jUvix, jvKx Wª, i¨v‡dj ev Abyiƒc D‡`¨v‡Mi welqmg~n mywbw`©ófv‡e ewY©Z i‡q‡Q|
AvaywbK e¨e¯’vi Dc‡hvMx
37|
Kg©Pvix A_ev Kg©KZ©v‡K cÖ`Ë myweav
Kg©Pvix ev Kg©KZ©v‡K bM` A‡_©i e`‡j `ª‡e¨i gva¨‡g myweav cÖ`vb/mieivn Kivi †¶Î ewY©Z †bB|
Kg©Pvix ev Kg©KZ©v‡K bM` A‡_©i e`‡j `ª‡e¨i gva¨‡g myweav cÖ`v‡bi welq mywbw`©ófv‡e ewY©Z i‡q‡Q Ges Giƒc mieivn Òe¨w³MZ e¨enviÓ MY¨ K‡i b¨vh¨ evRvi g~‡j¨i wfwˇZ Kivq‡Yi K_v ejv n‡q‡Q|
e¨w³MZ e¨env‡ii †¶‡Î g~mK cÖ‡hvR¨Zvi welqwU ¯úó Kiv n‡q‡Q|
38|
weµq hš¿, wgUvi Gi gva¨‡g cY¨ mieivn
weµq hš¿, wgUvi ev Ab¨ †Kvb ¯^qswµq h‡š¿i gva¨‡g gy`ªv ev †bvU ev †Uv‡Kb Øviv Ki‡hvM¨ c‡Y¨i mieiv‡ni welqwU AvB‡b ewY©Z †bB|
weµq hš¿, wgUvi ev Ab¨ †Kvb ¯^qswµq h‡š¿i gva¨‡g gy`ªv ev †bvU ev †Uv‡Kb Øviv Ki‡hvM¨ c‡Y¨i mieiv‡ni welqwU AvB‡b ewY©Z Av‡Q|
mieiv‡ni AvaywbK c×wZi mv‡_ AvBb‡K hy‡Mvc‡hvMx Kiv n‡q‡Q|
39|
Uªv‡fj G‡R›U I Uz¨i Acv‡iUi
¯^‡`kgyLx ch©Ub I ewnM©vgx ch©U‡bi †¶‡Î Uªv‡fj G‡R›U I Uz¨i Acv‡iUi KZ©„K cÖ`Ë mieiv‡ni †¶‡Î g~m‡Ki cÖvc¨Zvi welqwU ewY©Z †bB|
¯^‡`kgyLx ch©Ub I ewnM©vgx ch©U‡bi †¶‡Î Uªv‡fj G‡R›U I Uz¨i Acv‡iUi KZ©„K cÖ`Ë mieiv‡ni †¶‡Î g~m‡Ki cÖvc¨Zvi welqwU my¯úó Kiv n‡q‡Q|
ch©Ub e¨emvi mv‡_ m¤ú„³ mieiv‡ni g~mK cÖ‡hvR¨Zvi welqwU ¯úó Kiv n‡q‡Q
40|
ZvgvK I Gj‡Kvnjhy³ c‡Y¨i †¶‡Î we‡kl weavb
ZvgvKRvZ cY¨ h_v wmMv‡iU I wewoi Dci e¨vÛ‡ivj I ÷¨v¤ú cÖ_v i‡q‡Q|
ivR¯^ ¸iæZ¡ we‡ePbvq ZvgvK I G¨vj‡Kvnjhy³ c‡Y¨ we‡kl ¯‹xgmn e¨vÛ‡ivj, ÷¨v¤ú BZ¨vw` c×wZi weavb Kiv n‡q‡Q|
ivR¯^ ¸iæZ¡c~Y© Lv‡Z we‡kl ¯‹xg ivR¯^ myi¶vi Rb¨ mnvqK|
41|
`vwLjcΠ ms‡kvab
GKevi `vwLjcÎ †ck Kivi ci Zv ms‡kva‡bi Avi †Kvb AeKvk †bB|
`vwLjcÎ †ck Kivi Pvi eQ‡ii g‡a¨ wbewÜZ e¨w³i Aby‡iv‡ai wfwˇZ Kwgkbvi KZ©„K ms‡kvwaZ `vwLjcÎ †ck Kivi AbygwZ cÖ`v‡bi weavb i‡q‡Q|


Ki evÜe|
42|
Ki wba©viY (assessment)
g~mK KZ©„c¶ KZ©„K Ki wba©viY (assessment) Kivi welqwU AvB‡b my¯úófv‡e ewY©Z †bB|
g~mK KZ©„c¶ KZ©„K Ki wba©vi‡Yi Kvh©µg‡K my¯úófv‡e AvBbx coverage †`qv n‡q‡Q|
AvB‡bi `ye©jZv `~ixKiY wbwðZ n‡e|
43|
GKB †gqv‡`i Rb¨ `yB evi wbix¶v bq
GB wel‡q my¯úó †Kvb wb‡`©kbv †bB|
mywbw`©ó I wbf©i‡hvM¨ †Kvb Z_¨ bv _vK‡j †Kvb cÖwZôv‡bi GKB †gqv‡`i Kvh©µg GKvwaK cÖwZôvb KZ©„K wbix¶v Kiv hv‡e bv|
AvB‡b my¯úó weavb _vKvq Ki`vZv nqivwb †iva n‡e|
44|
cwi‡kvwaZ A‡_©i wewje‡›`R
g~mK, my`, Avw_©K `Ð, Rwigvbvmn †gvU cÖK…Z cvIbvi †P‡q Ki`vZv KZ©„K Kg ivR¯^ cwi‡kva n‡j, Zv wewje‡›`‡Ri Rb¨ †Kvb AvBbMZ priority wba©vwiZ †bB|
cÖK…Z cvIbvi †P‡q Kg cwi‡kvwaZ n‡j Zv wKfv‡e cwi‡kva ev mgš^q n‡e Zv ewY©Z i‡q‡Q|
my¯úófv‡e ewY©Z _vKvq  G wel‡q Abvek¨K RwUjZv n«vm cv‡e|
45|
cvIbv Ki Av`v‡qi Rb¨ m¤úwËi Dci ûKygRvix
cvIbv ivR¯^ Av`v‡qi Rb¨ GBiƒc e¨e¯’v †bB|
cvIbv ivR¯^ Av`v‡qi †¶‡Î Ki`vZvi gvwjKvbvaxb m¤úwËi Dci miKv‡ii c~e©¯^Ë¡ ev wj‡qb m„wói weavb i‡q‡Q|

cvIbv Av`v‡qi Rb¨ mnvqK|
46|
cÖwZwbwai (representative) `vq`vwqZ¡ Ges eva¨evaKZv
cÖwZwbwai `vq`vwqZ¡ ewY©Z †bB|
†Kvb e¨w³i cvIbv I cÖ‡`q Ki cwi‡kvamn GB AvB‡bi mKj `vq`vwqZ¡ I KZ©e¨ D³ e¨w³i/ Ki`vZvi cÖwZwbwai DciI eZ©v‡bv n‡q‡Q|
cÖwZwbwai `vq`vwqZ¡ mywbw`©ó Kiv n‡q‡Q|
47|
†Kv¤úvbxi cwiPvjK e„‡›`i Dci e‡Kqv cvIbvi `vq
GB wel‡q †Kvb weavb †bB|
†Kvb †Kv¤úvbxi cvIbv cwi‡kv‡ai `vq D³ †Kv¤úvbxi cvkvcvwk D³ e‡Kqv m„wói mg‡q we`¨gvb cwiPvjKM‡Yi Dci 5 eQi ch©šÍ†hŠ_fv‡e I c„_Kfv‡e Ac©Y Kiv n‡q‡Q|
†Kv¤úvbxi cvkvcvwk †Kv¤úvbxi cwiPvjK Gi †¶‡ÎI `vq m„wó nIqvq e‡Kqv Av`v‡qi Rb¨ mnvqK n‡q‡Q|
48|
†bvwUk Rvwi
†bvwUk Rvwi msµvšÍ Kvh©µ‡gi c×wZ ewY©Z Av‡Q| Z‡e, Zv ˆea g‡g© MY¨ Kivi kZ© my¯úó Kiv †bB|




AvB‡bi AvIZvq RvwiK…Z †Kvb †bvwUk ˆeafv‡e Rvwi g‡g© MY¨ Kivi †¶‡Î cvjbxq c×wZ Ges kZ©vejx ewY©Z i‡q‡Q|
AvBbx weavb ¯úó _vKvq G wel‡q m„ó RwUjZv cwinvi Kiv m¤¢e n‡e|
49|
RywWwkqvj g¨vwR‡÷ªU  KZ©„K wePvi
g~mK AvB‡bi AšÍfz©³ `Ðbxq Acivamg~‡ni †¶‡Î Criminal Law Amendment Act, 1958 Gi AvIZvq †ev‡W©i c~e©vbygwZ mv‡c‡¶ we‡kl RvR KZ©„K wePv‡ii ¶gZv i‡q‡Q|
g~mK AvB‡bi AšÍf©y³ `Ðbxq Acivamg~‡ni †¶‡Î RywWwkqvj g¨vwR‡÷ªU KZ©„K wePv‡ii weavb Kiv n‡q‡Q|


wefvMxq Kg©KZ©vMY RywWwkqvj g¨vwR‡÷ªU Av`vj‡Z g~mK gvgjvmg~n cÖwZØ›ØxZv Kivi j‡ÿ¨ hyw³ZK© Dc¯’vcb Ki‡Z cvi‡eb|
50|
Aciva Av‡cvl idv Kivi ¶gZv
GBiƒc †Kvb weavb †bB|
gvgjv `v‡q‡ii c~‡e© Ges c‡i †ev‡W©i gva¨‡g gvgjv Av‡cvl idv Kivi my‡hvM i‡q‡Q|
gvgjvi cwie‡Z© Av‡cvl idvi gva¨‡g ivR¯^ Av`vq Z¡ivwš^Z n‡e|
51|
†emiKvix cÖwZôvb wb‡qvM
Return Gi Z_¨aviY, processing, wbeÜb Kvh©µgmn g~mK e¨e¯’vcbv Kvh©µ‡gi Rb¨ †emiKvix cÖwZôvb wb‡qv‡Mi e¨e¯’v i‡q‡Q|
Return Gi Z_¨aviY, processing, wbeÜb Kvh©µgmn g~mK e¨e¯’vcbv Kvh©µ‡gi Rb¨ †emiKvix cÖwZôvb wb‡qv‡Mi e¨e¯’v i‡q‡Q|
g~mK e¨e¯’v AvaywbKvq‡bi Rb¨ Dc‡hvMx
52|
Z‡_¨i †MvcbxqZv i¶Y
wbewÜZ cÖwZôv‡bi `vwLjK…Z Z_¨vw`, `wjjvw`, `vwLjcÎ †Mvcb ivLvi weavb i‡q‡Q|
wbewÜZ cÖwZôv‡bi `vwLjK…Z Z_¨vw`, `wjjvw`, `vwLjcÎ †Mvcb ivLvi weavb i‡q‡Q|
Ki`vZv evÜe|