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"‡∫‡É‡ ö‡t°‡ Å‡A°Ï§˙ l°Â·ö√ÏA°i° A°·ö ŒÏ≥t° §∏§“Í°t° π·ŒÉ §“P°·∫ N‡≥ öe°‡Ï⁄Ït° ·çπ‡öÏÉ π‡JÏt°

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·t°·ç ÎŒ“ [‡ö·i° öt°∏·⁄t° A°πÏ§ç˙

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(5) Î∑Œ§ ·§∫ Îö A°π‡ “Ï⁄ ÎNÏ[ &§Ò t°‡π Æ°‡l W°‡πP°·∫, y˚°·≥A°ŒÒJ∏‡ ·∫ÏJ &A°·i° N‡l°Û ¢°‡“¸Ï∫ y˚°≥

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i°‡A°‡π A°≥ “Ï∫ A°∏‡≈ ·ÉÏ⁄ ÎöÏ≥ñi° A°π‡ ∑‡Ï§, 500 ÎÅÏA° 2000 i°‡A°‡π ·§∫ “Ï∫ ÎW°A° ·ÉÏt°

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A°π "‡É‡⁄A°‡·π \·≥ * §‡ÿ„π \ç∏ A°π ŒÒN“ A°πÏ∫ ¢°≥Û 7¢°≥Û 7¢°≥Û 7¢°≥Û 7¢°≥Û 7 "çÂ∑‡⁄„ Îπ·\–‡Ïπ ŒÒ·≈√ A°∫Ï≥ ·∫JÏ§,

¢°≥Û 4¢°≥Û 4¢°≥Û 4¢°≥Û 4¢°≥Û 4 "çÂ∑‡⁄„ π·ŒÉ A°‡i°Ï§˙ "‡π A°π "‡É‡⁄A°‡·π Îi°‡∫, ·¢°, Îπi° ŒÒN“ A°πÏ∫ ÎŒ·i° ¢°≥Û 9¢°≥Û 9¢°≥Û 9¢°≥Û 9¢°≥Û 9 "çÂŒ‡Ïπ

2 ÎÅÏA° 9 "ÒÏ≈π ≥îz§∏ A°∫Ï≥ t°‡ N˜‡≥ öe°‡Ï⁄Ït°π ÎA°‡Ïç‡ É‡·⁄{´ö˜‡ú A°≥ÛW°‡π„ ·∫JÏ§ç˙



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t°Ï§ ∑Jç ÎA°l i°‡A°‡ ·ÉÏZ[ t°Jç ÎŒi°‡ §ÏA°⁄‡ ö‡*ç‡ §‡ §t°Û≥‡ç W°‡·“É‡, ÎA°‡ç J‡Ït° Îç*⁄‡ “Ï§

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&§Ò &A°\ç §∏·v°°π A°‡[ ÎÅÏA° ∑·É \·≥ §‡ÿ„ &§Ò Îπi°, Îi°‡∫, ·¢° ŒÒNı“„t° “⁄ t°‡“Ï∫ ¢°≥Û 4¢°≥Û 4¢°≥Û 4¢°≥Û 4¢°≥Û 4 "çÂŒ‡Ïπ

\·≥-§‡ÿ„π \ç∏ "‡∫‡É‡ π·ŒÉ "‡π Îi°‡∫, Îπi°, ·¢°π \ç∏ "‡∫‡É‡ π·ŒÉ A°‡i°Ït° “Ï§˙

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\≥‡ ÎÉÏ§ç &§Ò ·t°·ç ¢°≥Û 7¢°≥Û 7¢°≥Û 7¢°≥Û 7¢°≥Û 7 &π ŒÒ·≈√ A°∫Ï≥ ö‡·ú—„A°‡π §‡§É Œ“ A°πÏ§ç˙ A°π "‡É‡⁄A°‡π„ÏA°

¢°≥Û 5¢°≥Û 5¢°≥Û 5¢°≥Û 5¢°≥Û 5 "çÂŒ‡Ïπ ö˜‡ú i°‡A°‡π \ç∏ &A°·i° π·ŒÉ ÎÉ*⁄‡ “Ï§, &§Ò ' π·ŒÏÉπ y˚°·≥A° ç¥¨π·i° ¢°≥Û 7 ¢°≥Û 7 ¢°≥Û 7 ¢°≥Û 7 ¢°≥Û 7

"çÂ∑‡⁄„ Î∑ Îπ·\–‡π "‡Ï[ t°‡π ≥îz§∏ A°∫Ï≥ ·∫ÏJ π‡JÏt° “Ï§˙ A°π "‡É‡⁄A°‡π„ ∑Jç ÏA°‡Ïç‡

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A°) π·ŒÉ §“¸ ÎÅÏA° ÎA°‡Ïç‡ &A°·i°* ö‡t°‡ ÎJ‡⁄‡ ∑‡⁄·ç

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“Ï⁄Ï[ * t°‡ "¤°t° "‡Ï[˙

N) Î∑·Éç π·ŒÉ §“¸ Î¢°πt° ÎÉ*⁄‡ “ÏZ[ ÎŒ·ÉÏçπ t°‡·πJ ·ÉÏ⁄ ¢°≥Û 6¢°≥Û 6¢°≥Û 6¢°≥Û 6¢°≥Û 6 "çÂ∑‡⁄„ Î∑ Îπ·\–‡π "‡Ï[,

ÎŒ“¸ Îπ·\–‡Ïππ Î∑J‡Ïç ' π·ŒÉ §“¸·i° “¸ŒÂ∏ A°π‡π t°‡·πJ l ¸Ï¿J A°π‡ "‡Ï[ t°‡π ö‡Ï≈ Î¢°πt°

ÎÉ§‡π t°‡·πJ ·∫ÏJ π‡JÏt° “Ï§˙

(8) "ÅÛ * ö·πA°øç‡ l öŒ·≥·t° ö˜·t° ·t°ç≥‡Œ "îzπ A°π, ·¢°, Îi°‡∫, Îπi° ŒÒN˜Ï“π ö·π≥‡ç ·A° “Ï∫‡

t°‡ ö∑Û‡Ï∫‡W°ç‡ A°πÏ§, öÏ⁄‡\Ïç t°‡π "‡ÏN“ A°πÏ§, &§Ò "‡É‡⁄ §‡ÿ‡Ïç‡π \ç∏ Œ§πA°≥ öÉÏ¤°ö

N˜“o A°πÏ§ &§Ò ö˜Ï⁄‡\Ïç N˜‡≥ l è⁄ç Œ·≥·t°π Œ“‡⁄t°‡ ÎçÏ§˙

W°t°ÊÅÛ "ã∏‡⁄W°t°ÊÅÛ "ã∏‡⁄W°t°ÊÅÛ "ã∏‡⁄W°t°ÊÅÛ "ã∏‡⁄W°t°ÊÅÛ "ã∏‡⁄

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(1) "ÅÛ * ö·πA°øç‡ l öŒ·≥·t°π ŒÆ°‡⁄ ·∫·Jt° ≥gÂπ„ ·çÏ⁄“ ÎA°‡Ïç‡ "—Ç‡§π Œ¥ö·v° §‡ â§∏ ÎA°ç‡A°‡i°‡

A°π‡ ∑‡Ï§˙ ÎŒ“ ·≥·i°ÒÏ⁄ l ö·—Çt° ÎA°‡Ïç‡ ŒÉŒ∏, ·ç§Û‡“„ Œ“‡⁄A°, ÎŒÏy°i°‡·π, * ·ç≥Û‡o Œ“‡⁄A° ÎA°‡ç*

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ŒπA°‡Ïππ ÎA°‡Ïç‡ A°≥ÛW°‡π„ÏA° §‡ N˜‡≥ öe°‡Ï⁄Ït°π ÎA°‡Ïç‡ A°≥ÛW°‡π„ÏA° ÎA°ç‡A°‡i°‡π §∏‡ö‡Ïπ



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öπ‡≥Ï≈Ûπ \ç∏ ·≥·i°ÒÏ⁄ "‡≥î|o \‡ç‡Ït° ö‡Ïπ˙

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l öŒ·≥·t°, Î∑Œ§ ŒÒ—Ç‡ ' â§∏P°·∫ Œπ§π‡“ A°Ïπ Å‡ÏA°, t°‡ÏÉπ A°‡[ ÎÅÏA° Œ„∫ A°π‡ J‡Ï≥ Îi°ì°‡π

ÎçÏ§˙ Îi°ì°‡π "‡‘‡ç A°Ïπ l öŒ·≥·t° §∏‡öA° ö˜W°‡π A°πÏ§˙ ∑‡π‡ Îi°ì°‡π \≥‡ ·ÉÏt° W°‡ç t°‡ÏÉπ A°‡Ï[

ÎÅÏA° â§∏≥ËÏ∫∏π 2% i°‡A°‡ \‡≥‡çt° ·“ÏŒÏ§ \≥‡ ·çÏt° “Ï§˙ ' \‡≥‡çt° \≥‡ ÎÉ§‡π π·ŒÏÉπ

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Œ≥⁄ Îπi°, "ç∏‡ç∏ W°‡\Û, âÏ§∏π P°ç≥‡ç, Îi°A°·çA°∏‡∫ Î—ö·Œ·¢°ÏA°≈ç * "ç∏‡ç∏ ≈t°ÛP°·∫* t°Ê∫ç‡

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“Ï§˙ ∑·É &§‡π* öÚ‡W°·i° Îi°ì°‡π ç‡ ö‡*⁄‡ ∑‡⁄, t°‡“Ï∫ l öŒ·≥·t° t°‡ÏÉπ ≥t°‡≥t° Œ“ N‡≥ öe°‡Ï⁄Ït°π

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l ¸öŒ·≥·t°, Î∑ Œ§ ŒÒ—Ç‡ ' â§∏P°·∫π §∏§Œ‡ A°Ïπ Å‡ÏA,° t°‡ÏÉπ öÚ‡W°·i° ŒÒ—Ç‡π A°‡[ ÎÅÏA° Œ„∫

A°π‡ J‡Ï≥ ÎA°‡i°≈ç ÎçÏ§˙ A°≥öÏ¤° ·t°ç·i° ÎA°‡Ïi°≈ç ö‡*⁄‡ ÎNÏ∫ J‡≥P°·∫ ÎJ‡∫‡ “Ï§ &§Ò A°-

"ÒÏ≈ Î∑πA°≥ §∫‡ "‡Ï[ ÎŒÆ°‡Ï§“¸ W°Âÿ‡îz ·Œá˝°‡îz Îç*⁄‡ “Ï§˙

N) 1000 i°‡A°‡ É‡Ï≥π A°≥ ≥ËÏ∫∏π â§∏ §‡ â§∏ Œ‡≥N„ ÎA°ç‡π \ç∏ ÎA°‡Ïç‡ Îi°ì°‡π §‡ ÎA°‡Ïi°≈Ïçπ ÉπA°‡π

“Ï§ ç‡˙ t°Ï§ §‡\‡π ÎÅÏA° ÎŒ“ âÏ§∏π §t°Û≥‡ç É‡≥ ·A°, t°‡ Î\Ïç Îç*⁄‡ §‡f°ç„⁄˙

t°Ï§ "ÅÛ * ö·πA°øç‡ l°¸öŒ·≥·t°π, Îi°A°·çA°∏‡∫ Î—ö·Œ·¢°ÏA°≈ç §‡ P°o≥‡Ïçπ ö˜Ï≈ï Œ¥±‡§∏

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A°π‡π "·ãA°‡π Å‡A°Ï§˙ A°‡πo "§≈∏“ ·∫·Jt°Æ°‡Ï§ ÎπA°l°Û A°πÏt° “Ï§ "‡π &·§»Ï⁄ ÎA°‡Ïç‡ ŒÉÏŒ∏π §‡

"‡≥·î|t° ŒÉÏŒ∏π ÎA°‡Ïç‡ "‡∫‡É‡ ≥t° Å‡A°Ï∫ t°‡* ÎπA°l°Û A°πÏt° “Ï§˙

t°Ï§ Î∑ Îi°ì°‡π §‡ ÎA°‡Ïi°≈ç §\Ûç A°π‡ “Ï∫‡ ÎŒ·i° ∑·É Œ§ÏW°Ï⁄ A°≥ i°‡A°‡π “⁄, t°‡“Ï∫ ·§»⁄·i° N‡≥

öe°‡Ï⁄Ït°π öÏππ ŒÆ°‡⁄ W°Âÿ‡îz ·Œá°‡Ïîzπ \ç∏ Îö≈ A°πÏt° “Ï§˙

3) Î–≈ç‡π„ §‡ "·t° Œ‡ã‡πo —ø≥ËÏ∫∏π â§∏ [‡ÿ‡ "ç∏‡ç∏ Î¤°Ïy âÏ§∏π ≥Ë∫∏ * t°‡π P°πÁ°{ ÎÉÏJ N‡≥

öe°‡Ï⁄t° Œπ§π‡“A°‡π„π A°‡[ ÎÅÏA° t°‡π ·§y˚°⁄ A°π, "‡⁄ A°π, §ı·v A°π, ·≥l ·ç·Œö∏‡·∫·i°π i°∏‡G

“t°∏‡·É A°π öÉ‡Ïçπ Œ§ÛÏ≈» Œ‡·i°Û·¢°ÏA°i° W°‡“Ït°“ ö‡Ïπ˙

4) —Ç‡⁄„ Œ¥öÉ, Î∑≥ç "‡Œ§‡§, ∑î|ö‡·t°, Î≥·≈Ïçπ Î¤°Ïy ÎA°ç‡π öÏπ“ t°‡ ¢°≥Û 8¢°≥Û 8¢°≥Û 8¢°≥Û 8¢°≥Û 8 "çÂŒ‡Ïπ —Ç‡⁄„ Œ¥öÉ

Îπ·\–‡Ïπ ÎπA°l°Û A°πÏt° “Ï§˙



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12.12.12.12.12. "—Ç‡§π Œ¥"—Ç‡§π Œ¥"—Ç‡§π Œ¥"—Ç‡§π Œ¥"—Ç‡§π Œ¥ö·v°π ·§y°⁄ö·v°π ·§y°⁄ö·v°π ·§y°⁄ö·v°π ·§y°⁄ö·v°π ·§y°⁄

(1) "—Ç‡§π Œ¥ö·v°π ·§·y˚°π Î¤°Ïy çÂ∏çt°≥ Éπ ·k°A° A°π‡π N˜‡≥ öe°‡Ï⁄Ït°π ¤°≥t°‡ Œ‡ÏöÏ¤° "ÅÛ *

ö·πA°øç‡ l öŒ·≥·t° 11(1) ·ç⁄≥ Î≥Ïç ·k°A° A°πÏ§ t°‡π‡ ·A°Æ°Ï§ ' Œ¥ö·v° ·§·y˚ A°πÏ§˙

(2) ∑·É Œ¥ö·v°π l ZW° ≥ËÏ∫∏π \ç∏ "ÅÛ * ö·πA°øç‡ l öŒ·≥·t° Îi°ì°‡π l°‡A°‡π ·Œá°‡îz Îç⁄ t°Ï§ ÎŒ“ Î¤°y

[‡ÿ‡ "ç∏ Œ§ Î¤°Ïy ç∏Âçt°≥ Éπ ·k°A° A°Ïπ ·ç∫‡≥ Îl°ÏA° ÎŒ“ Œ¥ö·v° ·§·y °A°π‡ “Ï§˙ "§≈∏ ç„∫‡Ï≥π

\ç∏ §∏‡öA° öW°‡π A°πÏt° “Ï§˙

t°Ï§ ∑·É K¯‡≥ öe°‡Ï⁄t° ·çãÛ‡·πt° ÎŒ“¸ çÂ∏çt°≥ Éπ 2000 i°‡A°‡π Î§≈„ “⁄ t°Ï§ l öŒ·≥·t° "§≈∏“¸

Îi°ì°‡π l°‡A°Ï§˙

(3) ∑·É ·k°A° A°π‡ “⁄ Î∑ ÎA°‡ç* Œ¥ö·v°π çÂ∏çt°≥ Éπ:

A°) 500 i°‡A°‡ §‡ t°‡π A°≥ t°‡ “Ï∫ ÎŒ“¸ çÂ∏çt°≥ Éπ ·ÉÏ⁄ N˜‡≥ öe°‡Ï⁄t° t°‡π Îç‡·i°≈ Î§‡Ïl°Û &A°i°‡

Îç‡·i°≈ ÎÉÏ§ "‡π ·ç·ÉÛ ·ÉÏç Œ§ÏW°Ï⁄ Î§≈„ Éπ ·∑·ç ÎÉÏ§ç t°Ú‡ÏA° ÎŒ·i° ·§·y˚ A°π‡ “Ï§˙

J) ∑·É çÂ∏çt°≥ Éπ 500 i°‡A°‡π Î§≈„ “⁄ t°‡“Ï∫ N˜‡≥ öe°‡Ï⁄t° §∏‡öA° ö˜W°‡Ïππ ≥‡ã∏Ï≥ ç„∫‡Ï≥π

§∏§—Ç‡ A°πÏ§, l°ö·§·ã (1) "çÂŒ‡Ïπ Kı“„t° ·Œá°‡îz ≥‡·¢°A° Œ‡t°·ÉÏçπ Îç‡·i°≈ ·ÉÏ⁄ ç„∫‡Ï≥π ≈t°Û‡§∫„,

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\ç·ö˜⁄ \‡⁄N‡⁄ Îç‡·i°≈ i°‡R°‡Ï§, &§Ò ·ç·ÉÛ ·ÉÏç ç„∫‡Ï≥ Œ§ÏW°Ï⁄ Î§≈„ Éπ ·∑·ç ÎÉÏ§ç t°Ú‡ÏA°

ÎŒ·i° ·§·y A°π‡ “Ï§˙ ç„∫‡≥ ö·y°⁄‡·i° "§≈∏“ "ÅÛ * ö·πA°øç‡ l°öŒ·≥·t°π A°≥öÏ¤° ÉÂ\ç ŒÉÏŒ∏π

Œ‡≥Ïç “Ï§˙ "ÅÛ * ö·πA°øç‡ l ¸öŒ·≥·t°π ŒÆ°‡⁄ ÉÂ\ç ŒÉŒ∏ÏA° ç„∫‡Ï≥ l ¸ö·—Çt° Å‡A°‡π \ç∏

≥Ïç‡ç„t° A°π‡ “Ï§˙

t°Ï§ Î∑ ÎA°‡Ïç‡ öe°‡Ï⁄t° ŒÉŒ∏ ≥Ïç‡ç„t° ç‡ “Ï∫* ç„∫‡Ï≥ l ö·—Çt° Å‡A°Ït°“¸ ö‡Ïπç˙

t°Ï§ çÂ∏çt°≥ ÉÏππ l öÏπ Éπ ç‡ l k°Ï∫ ÎA°‡Ïç‡ Œ¥ö·v°“¸ ·§·y˚ A°π‡ ∑‡Ï§ ç‡˙ ·át°„⁄ §‡π ç„∫‡≥

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t°Ï§ ·át°„⁄§‡π* ∑·É çÂ∏çt°≥ ÉÏππ ÎW°Ï⁄ Î§≈„ Éπ ç‡ ö‡*⁄‡ ∑‡⁄ t°Ï§ ·§»⁄·i° l öŒ·≥·t°π A°‡Ï[

"‡Ï∫‡W°ç‡π \ç∏ ö‡k°‡Ït° “Ï§˙ l öŒ·≥·t° t°‡π ≥t°‡≥t° ŒÏ≥t° N˜‡≥ öe°‡Ï⁄Ït° t°‡π ·Œá˝°‡Ïîzπ \ç∏

Îö≈ A°πÏ§°˙ N˜‡≥ öe°‡Ï⁄t° &§∏‡ö‡Ïπ öe°‡Ï⁄t° Œ·≥·t°π ≥‡ã∏Ï≥ &Œ·l°*-π A°‡[ ÎÅÏA° öπ‡≥≈Û

W°‡“¸Ït° ö‡Ïπ˙

13.13.13.13.13. "—Ç‡§π Œ¥"—Ç‡§π Œ¥"—Ç‡§π Œ¥"—Ç‡§π Œ¥"—Ç‡§π Œ¥ö·v° ·∫\ ÎÉ§‡π öá˝°·t°ö·v° ·∫\ ÎÉ§‡π öá˝°·t°ö·v° ·∫\ ÎÉ§‡π öá˝°·t°ö·v° ·∫\ ÎÉ§‡π öá˝°·t°ö·v° ·∫\ ÎÉ§‡π öá˝°·t°

(1) N‡≥ öe°‡Ï⁄Ït°π ŒÆ°‡⁄ ·∫Ï\π ≈t°Û ŒÒy°‡îz ŒÂ·ç·ÉÛ ·Œá°‡Ïîzπ ·Æ°·v°Ït° "ÅÛ * ö·πA°øç‡ l öŒ·≥·t°

öe°‡Ï⁄Ït°π ·ç\—¨ ≥‡·∫A°‡ç‡ã„ç ÎA°‡Ïç‡ Œ¥öÉ §‡ ÎA°‡Ïç‡ Éúπ A°t°ıÛA° §‡ ÎA°‡Ïç‡ A°t°ıÛö¤° á‡π‡ Î∑

Œ¥öÉ N‡≥ öe°‡Ï⁄t°ÏA° ö·πW°‡∫ç‡π \ç∏ ÎÉ*⁄‡ “Ï⁄Ï[, ÎŒπA°≥ ÎA°‡Ïç‡ Œ¥öÉ, Î∑≥ç \·≥, öÂA°Âπ,

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N‡≥ öe°‡Ï⁄t° ¢°≥Û 14¢°≥Û 14¢°≥Û 14¢°≥Û 14¢°≥Û 14 "çÂŒ‡Ïπ öA°ø §‡ —H„≥ §‡§É N‡≥ l è⁄ç Œ·≥·t°ÏA°, ÎA°‡Ïç‡ A°≥ÛW°‡π„ÏA°, §‡

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(1) N˜‡≥ l è⁄ç Œ·≥·t°, §‡ ÎA°‡Ïç‡ A°≥ÛW°‡·π §‡ Îö-≥‡–‡π ∑‡ÏA°“¸ "·N˜≥ i°‡A°‡ ÎÉ*⁄‡ Î“‡A° ç‡ ÎA°ç,

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Î¢°∫Ït° “Ï§˙

(2) "∏‡l°\‡–Ï≥ñi° ŒÒy˚°‡îz A°Ï⁄A°·i° ·ç⁄≥ “Ï∫‡



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A°) ∑·É "·N˜≥ i°‡A°‡ öÂÏπ‡i°‡“¸ Î¢°πt° ÎÉ*⁄‡ “⁄ t°‡“Ï∫ ¢°≥Û 5¢°≥Û 5¢°≥Û 5¢°≥Û 5¢°≥Û 5 "çÂŒ‡Ïπ π·ŒÉ ·ÉÏt° “Ï§˙

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"çÂŒ‡Ïπ π·ŒÉ ·ÉÏt° “Ï§, * ¢°≥Û 19¢°≥Û 19¢°≥Û 19¢°≥Û 19¢°≥Û 19 "çÂŒ‡Ïπ Æ°‡l W°‡Ïππ ö˜‡·ú—¨„A°‡π A°πÏt° “Ï§˙

N) ∑·É öÂÏπ‡ i°‡A°‡π“¸ Æ°‡l ¸W°‡π \≥‡ ÎÉ*⁄‡ “⁄ "‡π ÎA°‡Ïç‡ "·t°·πv°˚ i°‡A°‡ ç‡ W°‡*⁄‡ “⁄, t°‡“Ï∫

«°ãÂ≥‡y ¢°≥Û 19¢°≥Û 19¢°≥Û 19¢°≥Û 19¢°≥Û 19 "çÂŒ‡Ïπ Æ°‡l W°‡Ïππ ö˜‡·ú—¨„A°‡π A°πÏt° “Ï§˙

Q) ∑·É öÂÏπ‡ i°‡A°‡π Æ°‡l W°‡π \≥‡ ÎÉ*⁄‡ “⁄ "‡π ŒÏU N˜‡≥ öe°‡Ï⁄Ït°π öË§Û Œ¥∂·t° ·çÏ⁄ Î∑ A°‡\

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“⁄, t°‡“Ï∫ ¢°≥Û 19¢°≥Û 19¢°≥Û 19¢°≥Û 19¢°≥Û 19 "çÂŒ‡Ïπ Æ°‡l W°‡Ïππ ö‡·ú—„A°‡π A°πÏt° “Ï§ "‡π "·t°·πv° i°‡A°‡π \ç∏ ·ç⁄≥

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ÎÉ§‡π Œ‡t°·ÉÏçπ ≥Ïã∏ Î≈» A°Ïπ Î¢°∫Ït° “Ï§˙ t°‡πöπ "∏‡l°\‡–Ï≥ñi° Æ°‡l ¸W°‡πP°·∫ W°Êÿ‡îz

"∏‡l°\‡–Ï≥Ïñi°π \ç∏ ÎöÏ≥ñi° Æ°‡l W°‡π §Ï∫ No∏ A°πÏt° “Ï§˙ ∑t°¤°o t°‡ ç‡ “ÏZ[ t°t°¤°o, "·N˜≥

i°‡A°‡π Î¢°πt°, * "∏‡l°\‡–Ï≥ñi°ÏA° Œ‡≥·⁄A° (ö˜·Æ°≈ç‡∫) "∏‡l°\‡–Ï≥ñi° §Ï∫ No∏ A°πÏt° “Ï§˙

(4) N˜‡≥ l ¸è⁄ç Œ·≥·t°, N˜‡≥ öe°‡Ï⁄Ït°π ÎA°‡Ïç‡ A°≥ÛW°‡·π, §‡ Îö-≥‡–‡π-&π A°‡[ ÎÅÏA° ∑Jç

Æ°‡l W°‡π ö‡*⁄‡ ÎNÏ∫‡, t°Jç t°‡ "∏‡l°Æ°‡ñŒ Îπ·\–‡Ïππ ŒÒ·≈√ A°∫Ï≥ "·N≥ Î¢°πt° §Ï∫ ·∫JÏt°

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Îö˜‡N˜‡≥ Îπ·\–‡Ïπ §‡ —H„≥ Îπ·\–‡Ïπ (Î∑J‡Ïç Î∑≥ç) ·∫JÏt° “Ï§˙ "∏‡l°\‡–Ï≥ñi° Æ°‡l W°‡π Î∑

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ö·π≥‡ç Îç‡i° A°πÏt° “Ï§˙

(5) Œ‡ã‡πoÆ°‡Ï§ "·N˜≥ i°‡A°‡π "‡Ò·≈A° "∏‡l°\‡–Ï≥ñi° N˜“o A°π‡ “Ï§ ç‡˙ öÂÏπ‡ A°∏‡≈, §‡ öÂÏπ‡

Æ°‡l W°‡π §‡ A°∏‡≈ * Æ°‡l W°‡π ·ÉÏ⁄ öÂÏπ‡ "·N˜≥i°‡“¸ "∏‡l°\‡– A°πÏt° “Ï§˙ öÂÏπ‡ "∏‡l°\‡–Ï≥ñi°

“Ï⁄ ÎNÏ∫ A°‡\ Œ¥öËoÛ A°π‡π \ç∏ "‡§‡π çt°Âç "·N˜≥ ÎÉ*⁄‡“¸ Î∑Ït° ö‡Ïπ˙



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" ≥ "ã∏‡⁄" ≥ "ã∏‡⁄" ≥ "ã∏‡⁄" ≥ "ã∏‡⁄" ≥ "ã∏‡⁄

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(1) N‡≥ öe°‡Ï⁄t° ¢°≥Û 20¢°≥Û 20¢°≥Û 20¢°≥Û 20¢°≥Û 20 "çÂŒ‡Ïπ t°‡π Œ§ πA°≥ —Ç‡§π Œ¥ö·v°π t°Å∏ π‡JÏ§˙ &[‡ÿ‡* ÎŒ“ Îπ·\–‡Ïπ

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§‡ öe°‡Ï⁄Ït ç∏—z “Ï⁄Ï[ "Å§‡ ·ç⁄î|Ïo ÎÉ*⁄‡ “Ï⁄Ï[ t°‡π t°Å∏* π‡JÏ§˙

(2) —Ç‡§π Œ¥ö·v° ŒÒy°‡îz Œ§ É·∫∫, É—z‡Ï§\ * "‡“·ç A°‡N\öy "§≈∏“ ·\¥∂‡É‡π ("ÅÛ‡Ä öã‡ç) &π

·ç\—¨ t°É‡πA°„Ït° ·çπ‡öÉ —Ç‡Ïç t°‡∫‡W°‡·§ ·ÉÏ⁄ π‡JÏt° “Ï§˙

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25.25.25.25.25. Î–‡π Îπ·\–‡πÎ–‡π Îπ·\–‡πÎ–‡π Îπ·\–‡πÎ–‡π Îπ·\–‡πÎ–‡π Îπ·\–‡π

(1) N‡≥ öe°‡Ï⁄t° ∑Jç“ t°‡π ÎA°‡Ïç‡ Îö‡N‡≥ §‡ —H„≥ πö‡⁄Ïoπ \ç∏ ÎA°‡Ïç‡ â§∏ Œ‡≥N„ §‡ J‡É∏ Œ‡≥N„

·A°çÏ§ §‡ ö‡Ï§, ÎŒP°·∫ ·\¥∂‡É‡π ("ÅÛ‡Ä öã‡ç) &π É‡·⁄Ï{ * ·\¥∂‡⁄ Å‡A°Ï§˙

t°Ï§ ·\¥∂‡É‡π ·çÏ\ §‡ N‡≥ öe°‡Ï⁄Ït°π ŒÆ°‡⁄ ·Œá°‡îz ·çÏ⁄ N‡≥ öe°‡Ï⁄Ït°π ÎA°‡Ïç‡ A°≥ÛW°‡π„ÏA° '

É‡·⁄{´ * ·\¥∂‡ ·ÉÏt° ö‡Ïπç, t°Ï§ ·ç⁄î|o * ç\πÉ‡π„ ö˜ã‡Ïçπ“¸ Å‡A°Ï§˙

(2) ¢°≥Û 24¢°≥Û 24¢°≥Û 24¢°≥Û 24¢°≥Û 24 "çÂŒ‡Ïπ N‡≥ öe°‡Ï⁄t° "§≈∏“ &A°·i° Î–‡π "∏‡A°‡l ñi° Îπ·\–‡π π‡JÏ§ Î∑J‡Ïç öe°‡Ï⁄t°

Î∑Œ§ ·\·çŒöy §‡ J‡É∏ Œ‡≥N„ Îö∫ t°‡π ·“Œ‡§ Å‡A°Ï§˙ &“ Îπ·\–‡Ïπ ö·t°·i° öA°Ïøπ \ç∏ "‡∫‡É‡

·“Œ‡§ π‡JÏt° “Ï§˙ ö·t°·i° "‡·ÅÛA° §[Ïππ 30Î≈ ÎŒÏüi°¥π "‡π 31Î≈ ≥‡W°Û, –A° ·A° "‡Ï[ t°‡ ÎW°‡ÏJ

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(·§·l°*) ç\Ïπ "‡çÏ§ &§Ò tÚ°‡π öπ‡≥≈Û "çÂ∑‡⁄„ ·A°Æ°‡Ï§ ÎŒ“ –A°·i° ∑Å‡∑Å §∏§“‡π A°π‡ ∑‡⁄ t°‡ ·k°A°

A°πÏ§˙

(3) ∑·É 2 çÒ l ¸ö·ç⁄≥ "çÂ∑‡⁄„ –A° Î≥∫‡Ïç‡π Œ≥⁄ ÎA°‡Ïç‡ "ŒÒN·t° ãπ‡ öÏÿ t°‡“Ï∫ ·§»⁄·i°

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·§»⁄·i° öe°‡Ï⁄t° Œ·≥·t°π ·ç§Û‡“„ "‡·ãA°‡·πÏA°π ç\Ïπ "‡çÏ§ç˙ ·t°·ç N˜‡≥ öe°‡Ï⁄t° ö˜≈‡Œ·çA°

·ç⁄≥·§·ã 2004 &π 52(9) ·ç⁄≥ "çÂŒ‡Ïπ & ·§»Ï⁄, ÎA° É‡⁄„ ·ç·ÉÛ A°π‡π \ç∏ ·§·ã§á˝° §∏§—Ç‡



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ÎçÏ§ç˙ ∑·É l ö‡⁄îzπ ç‡ Å‡ÏA° t°‡“Ï∫ 5 çÒ ·ç⁄Ï≥π 3 çÒ l ö·ç⁄≥ "çÂ∑‡⁄„ t°‡ ·“Œ‡§ ÎÅÏA° §‡É

ÎÉ*⁄‡ Î∑Ït° ö‡Ïπ˙

(4) Î∑·Éç Î–‡Ïπ ÎA°‡Ïç‡ â§∏ §‡ J‡É∏ Œ‡≥N˜„ &Ï∫‡ §‡ Î–‡π ÎÅÏA° ÎA°‡Ïç‡ A°‡Ï\π \ç∏ ÎÉ*⁄‡ “Ï∫‡

ÎŒ·Éç Î–‡π "∏‡A°‡l ñi° Îπ·\–‡Ïπ §∏‡∫‡ñŒ i°‡çÏt° “Ï§˙ Îö˜‡N˜‡≥ * É˜§∏ §‡ J‡É∏ "çÂ∑‡⁄„ "‡∫‡É‡

"‡∫‡É‡ ö‡t°‡ Å‡A°Ï§ Î–‡π "∏‡A°‡l ñi° Îπ·\–‡Ïπ˙

(5) §—z‡ §‡ J‡É∏ ÉÏ§∏π "ç∏‡ç∏ "‡ã‡πP°·∫ "§≈∏“ ç„∫‡≥ A°Ïπ ·§·y A°πÏt° “Ï§ &§Ò ∑‡ i°‡A°‡ ö‡*⁄‡

∑‡Ï§ t°‡ Î∑ Ïö˜‡N˜‡≥ §‡ —H„Ï≥π \ç∏ ÎŒ“¸ §—z‡P°·∫ &ÏŒ·[Ï∫‡ ÎŒ“¸ Îö˜‡N˜‡≥ §‡ —H„Ï≥π ç‡Ï≥ Î∑

ÎŒ·Æ°ÒŒ §∏‡ÒA° "∏‡A°‡l ¸ñi° "‡Ï[ ÎŒ“¸ "∏‡A°‡l ¸Ïñi° \≥‡ A°πÏt° “Ï§ &§Ò t°‡ ' t°“·§Ï∫π "Ò≈

·“Œ‡Ï§ Ko∏ A°π‡ “Ï§˙

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(1) "ÅÛ * ö·πA°¬öç‡ l ¸öŒ·≥·t° Óy≥‡·ŒA°, »‡ñ≥‡·ŒA° §‡ §‡·»ÛA°, Î∑≥ç ŒÂ·§ã‡ “Ï§ ÎŒ“¸ ·Æ°·v°Ït°

Î–≈ç‡π„ âÏ§∏π öÏ⁄‡\ç ·“Œ‡§° A°πÏ§˙ 10 çÒ ·ç⁄Ï≥π 2 çÒ l ö·ç⁄≥ "çÂ∑‡⁄„ Î–≈ç‡π„ âÏ§∏π

ÎA°ç‡A°‡i°‡ A°πÏt° “Ï§˙

(2) ¢°≥Û 25¢°≥Û 25¢°≥Û 25¢°≥Û 25¢°≥Û 25 "çÂŒ‡Ïπ Î∑ Îπ·\–‡π π‡J‡π A°Å‡ §∫‡ “Ï⁄Ï[, ÎŒJ‡Ïç Î–≈ç‡π„ É§∏ ÎA°ç‡A°‡i°‡ §‡ t°‡π

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14) Î∑ ÎA°‡Ïç‡ Œ‡≥N˜„ §‡ Î–≈ç‡π„ â§∏ ÎA°ç‡π \ç∏ É‡≥ ÎÉ*⁄‡π "‡ÏK ·A° ÎA°ç‡ “Ï∫‡ t°‡π ·§≈É

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4) ö˜·t° ≥‡ÏŒπ Î≈» A°‡Ï\π ·ÉÏç A°∏‡≈§“¸Ï⁄ §∏‡∫‡ñŒ i°‡çÏt° “Ï§ &§Ò ö‡Œ §“¸Ï⁄π ŒÏU Î≥∫‡Ït°

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Îπ‡∫P°·∫ Œ·W°§ §‡ t°‡π "çÂö·—Ç·t°Ït° ŒÆ°‡ö·t° ·çπ‡öÏÉ π¤°o‡Ï§¤°o A°πÏ§ç ∑‡Ït° "‡Æ°∏îzπ„o

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"‡·ÅÛA° §[Ïππ 31Î≈ ≥‡ÏW°Ûπ öÏπ ã‡∑Û∏ A°πÏt° ö‡πÏ§ ç‡ &§Ò §t°Û≥‡ç "‡·ÅÛA° §[Ïππ Œ‡·ö√Ï≥ñi°‡π„ *

·πÆ°‡“¸Œl° §‡Ï\i° "çÂÏ≥‡ÉÏçπ t°‡·πJ §t°Û≥‡ç §[Ïππ 15“¸ ≥‡ÏW°Ûπ öÏπ ã‡∑Û∏ A°πÏt° ö‡πÏ§ ç‡˙

&§Ò K¯‡≥ öe°‡Ï⁄t° ∑·É §‡Ï\i° Ót°π„ * "çÂÏ≥‡Éç ö¯·y˚°⁄‡⁄ πÉ§É∫ A°Ïπ t°‡“Ï∫ öe°‡Ï⁄t° ö¯ã‡ç

ŒÒ·≈√ öe°‡Ï⁄t° Œ·≥·t°ÏA° &§Ò Î∑Œ§ §∏‡ÒÏA° öe°‡Ï⁄Ït°π "∏‡A°‡l°¸ñi° "‡Ï[ ÎŒ“¸ §∏‡ÒA°P°·∫ÏA°

t°‡ÏÉπ çt°Âç Œ≥⁄Œ„≥‡ \‡ç‡Ï§˙

2) ∑·É K‡≥ öe°‡Ï⁄t° ' Œ≥⁄Œ„≥‡ πÉ§ÉÏ∫π ·Œá°‡îz ·çÏt° "Œ≥ÅÛ “⁄, "Å§‡ 1çÒ l°ö·ç⁄≥ "çÂ∑‡⁄„

Î∑ Œ≥⁄Œ„≥‡ ÎÉ*⁄‡ “Ï⁄Ï[ ö¯ã‡ç t°‡ "çÂ∑‡⁄„ A°‡\ ç‡ A°πÏt° ö‡Ïπç, §‡ Î\∫‡ ö·π»ÏÉπ "ÅÛ *

ŒÒ—Ç‡ l°¸è⁄ç * ö·πA°øç‡ —Ç‡⁄„ Œ·≥·t° ∑·É ≥Ïç A°Ïπ Î∑ ŒÒ·≈√ K¯‡≥ öe°‡Ï⁄t° Œ·k°A° Œ≥⁄Œ„≥‡π

≥Ïã∏ &§Ò ∑Å‡∑Å ö¯·y˚°⁄‡⁄ §‡Ï\i° Ót°π„ * "çÂÏ≥‡Éç A°πÏt° ö‡πÏ§ ç‡, t°‡“Ï∫ —Ç‡⁄„ Œ·≥·t°

&A°\ç §‡ &A°‡·ãA° §∏·v°˚° §‡ ÎA°‡Ïç‡ A°t°Ûıö¤°ÏA° "§≈∏“¸ &A°·i° ·ç·ÉÛ Œ≥Ï⁄π ≥Ïã∏ &§Ò Œ¥±§



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“Ï∫ 15“ &·öÏ∫π ≥Ïã∏ (Î∑ §[Ïππ §‡Ï\i° ÎŒ“ §[Ïππ) JŒÿ‡ §‡Ï\i° Ót°π„ A°π‡π \ç∏ ·çÏ⁄‡K

A°πÏ§˙

3) 2 çÒ l°¸ö·ç⁄Ï≥ Î∑≥ç §∫‡ “Ï∫‡ ÎŒÆ°‡Ï§ Ót°π„ A°π‡ §‡Ï\i° “‡Ït° &Ï∫ Î\∫‡ ö·π»ÏÉπ "ÅÛ *

ŒÒ—Ç‡ l°¸è⁄ç * ö·πA°øç‡ —Ç‡⁄„ Œ·≥·t° "§≈∏“¸ 30Î≈ &·ö¯Ï∫π ≥Ïã∏ t°‡π ·≥·i°Ò Îl°ÏA° ö¯Ï⁄‡\ç„⁄

ŒÒÏ≈‡ãç Œ“ "çÂÏ≥‡Éç A°πÏ§˙ &“ "çÂÏ≥‡·Ét° §‡Ï\i° Î\∫‡ ö·π»ÏÉπ öπ§t°Û„ ŒÆ°‡⁄ K“o A°π‡π

\ç∏ Îö≈ A°π‡ “Ï§ &§Ò Î\∫‡ ö·π»É ö¯Ï⁄‡\ç„⁄ ŒÒÏ≈‡ãç Œ“ t°‡ K¯“o A°πÏ§˙

4) 3 çÒ l°¸°ö·ç⁄Ï≥ "çÂÏ≥‡·Ét° §‡Ï\i° "§≈∏“¸ ŒÒ·≈√ K¯‡≥ öe°‡Ï⁄Ït°π ' "‡·ÅÛA° §[Ïππ §‡Ï\i°

§Ï∫ ö·πK·ot° “Ï§ &§Ò 39 ç¥π ·ç⁄Ï≥ "çÂÏ≥‡·Ét° §‡Ï\i° §Ï∫ ãÏπ Îç*⁄‡ “Ï§˙ 40, 41, 42

çÒ ·ç⁄Ï≥π §‡“¸Ïπ "ç∏ ÎA°‡Ïç‡ "§—Ç‡Ït°“¸ K¯‡≥ öe°‡Ï⁄t° ' "çÂÏ≥‡·Ét° §‡Ï\Ïi°π ÎÅÏA° ŒπÏt°

ö‡πÏ§ ç‡˙

5) 3 çÒ l°¸°ö·ç⁄Ï≥ "çÂÏ≥‡·Ét° §‡Ï\i° "§≈∏“¸ Î\∫‡ ö·π»É, öe°‡Ï⁄t° Œ·≥·t° * K¯‡≥ öe°‡Ï⁄Ït°π

"·¢°ÏŒ ö¯A°‡≈ A°πÏt° “Ï§˙ §‡Ï\Ïi°π A°·ö Î\∫‡ ≈‡ŒA°, ≥“A°Â≥‡ ≈‡ŒA°, ·§·l°*, &§Ò ŒÒ·≈√

§∏‡ÒA°P°·∫Ït° (Î∑J‡Ïç K¯‡≥ öe°‡Ï⁄Ït°π "∏‡A°‡l°¸°ñi° "‡Ï[) ö‡k°‡Ït° “Ï§ &§Ò ' öe°‡Ï⁄Ït°π K¯‡≥

ŒÒŒÉP°·∫π §‡·»ÛA° ŒÆ°‡⁄ Îö≈ A°πÏt° “Ï§˙

44.44.44.44.44. §∏‡J∏‡ * t°‡π öÏ⁄‡K§∏‡J∏‡ * t°‡π öÏ⁄‡K§∏‡J∏‡ * t°‡π öÏ⁄‡K§∏‡J∏‡ * t°‡π öÏ⁄‡K§∏‡J∏‡ * t°‡π öÏ⁄‡K

1) &“¸ ·ç⁄≥ ·§·ã &§Ò l°¸ö·ç⁄≥P°·∫ ö·ΔW≥§U Î\ç‡Ïπ∫ A√°Ï\Œ "∏‡C 1899 (Î§U∫ "∏‡C 1 "¢°

1899) "çÂ∑‡⁄„ §∏‡J∏‡ A°π‡ ∑‡Ï§ Î∑≥ç ·§ã‡çŒÆ°‡⁄ Kı“„t° "‡“¸çP°·∫ §∏‡J∏‡ A°π‡ ∑‡⁄˙

2) &“¸ ·ç⁄≥·§·ã ö·ΔW≥§ÏUπ ŒA°∫ K¯‡≥ öe°‡Ï⁄Ït°π \ç∏ ö¯Ï∑‡\∏s “Ï§˙

45.45.45.45.45. ·A° §‡·t°∫ “Ï§ "‡π ·A° Å‡A°Ï§·A° §‡·t°∫ “Ï§ "‡π ·A° Å‡A°Ï§·A° §‡·t°∫ “Ï§ "‡π ·A° Å‡A°Ï§·A° §‡·t°∫ “Ï§ "‡π ·A° Å‡A°Ï§·A° §‡·t°∫ “Ï§ "‡π ·A° Å‡A°Ï§

&“¸ ·ç⁄≥·§·ã §∫§Ä “§‡π ŒÏU ŒÏU ö·ΔW≥§U K¯‡≥ öe°‡Ï⁄t° (·§·§ã "∏‡A°‡l°¸ñi°Œ "‡π "·l°i°)

·§·ã 1990 &§Ò ö·ΔW≥§U öe°‡Ï⁄t° (§‡Ï\i° * &Ïö‡·öÏ⁄≈ç) ·§·ã 1996 &π Î∑Œ§ "Ò≈P°·∫

K¯‡≥ öe°‡Ï⁄t° Œ¥ö·A°Ût° ÎŒP°·∫ §‡·t°∫ “∫˙



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GP Audit-Accounts-Budget Rules 2007 · Published By

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