VAT

1. 1

2. • gyj¨ ms‡hvRb Ki ev gymK GKwU wnmve-wbf©i Ki e¨e¯’v|
• G ai‡Yi Ki e¨e¯’vq GKwU wbwÏ©ó †gqv` AšÍi e¨emv‡qi wek`
wnmv‡ei GKwU mswÿß mvi Ki `߇i cvVv‡bvi weavb _v‡K, hv
†_‡K H Ki `ßi cÖ‡hvR¨ ev Av`vq‡hvM¨ K‡ii cwigvb wbiæcY ev
hvPvB KiZ cv‡i|
• Avgv‡`i †`‡ki gymK e¨e¯’vq GwU `vwLjcÎ bv‡g AwfwnZ,
mvavi‡b¨ GwU Return bv‡g cwiwPZ|
2

3.  Avgv‡`i †`‡k gyj¨ ms‡hvRb Ki ev gymK-Gi †ÿ‡Î mvaviYfv‡e
GB wbwÏ©ó †gqv` GKwU cwÄKv gvm hv Lªxóxq cwÄKvi gvm
wfwËK aiv n‡q _v‡K| Z‡e K‡qKwU †ÿ‡Î GB Ki‡gqv` wZb
gvm Ges 6 gvm Kiv n‡q‡Q|
 wbewÜZ ev ZvwjKvfz³ mKj e¨w³‡K ( cÖwZôvb I GLv‡b
e¨w³ wnmv‡e MY¨) `vwLjcÎ Rgv w`‡Z n‡e|
 wbewÜZ ev ZvwjKvfz³ e¨w³i Kvh©µg mvgwqK eÜ _vK‡jI
wbeÜb ev ZvwjKvfzw³ we`¨gvb _vKv ch©šÍ mKj Ae¯’vq
`vwLjcÎ Rgv w`‡Z n‡e|
3

4.  we`¨gvb gyj¨ ms‡hvRb Ki ev gymK AvB‡bi weavb Abymv‡i
Ki‡gqv` †kl nIqvi cieZ©x gv‡mi 15 ZvwiL ev Zvi cy‡e©B
mswkøó mv‡K©j Awdm ev mv‡K©j Awd‡mi `vwqZ¡ cvjbKvix
Awd‡m cÖ‡qvRbxq `wjjvw`mn wbwÏ©ó Q‡K (dig gymK - 19) 2
†mU (`yB cÖ¯’) `vwLjcÎ Rgv w`‡Z n‡e|
 Uvb©Ifvi K‡ii †ÿ‡Î GKwU mswÿß Q‡K (gymK-4) `vwLjcÎ
†`evi e¨e¯’v Av‡Q|
4

5.  exgv †Kv¤úvbxi †ÿ‡Î Ki‡gqv` †kl nIqvi cieZ©x gv‡mi 20
ZvwiL ev Zvi cy‡e©B `vwLj cÎ Rgv w`‡Z n‡e|
 `vwLjc‡Îi mv‡_ †Kvb †ÿ‡Î wK wK `wjjvw` mshy³ KÕ†i w`‡Z
n‡e Zv gyj¨ ms‡hvRb Ki wewagvjv, 1991 Gi wewa 24(2) G
ewY©Z Av‡Q|
 dig gymK-19 Gi mv‡_ digwU c~i‡Yi wek` wb‡`©wkKv †`Iqv
Av‡Q hv †_‡K Lye mn‡RB dig c~iY KÕ†i `vwLjcÎ ˆZix Kiv
hvq|
5

6.  `vwLjcÎ cÖvwßi ci mv‡K©j Awdm ev mv‡K©j Awd‡mi `vwqZ¡
cvjbKvix Awd‡m Kg©iZ mnKvix ivR¯^ Kg©KZ©v wbR `vwqZ¡
Abymv‡i `vwLjcÎwU cixÿv Ki‡eb Ges c~i‡Yi †ÿ‡Î †Kvb ÎæwU
cwijwÿZ nÕ†j `vwLjcÎ `vwLjKvix wbewÜZ e¨w³‡K Zv
ms‡kvab KÕ†i Rgv w`‡Z ej‡eb|
 `vwLjcÎ †_‡K hw` cwijwÿZ nq †h, †Kvb gymK cw‡kva‡hvM¨
nIqv m‡Ë¡I Zv cwi‡kva Kiv nqwb ev wewa ewnf©yZfv‡e DcKiY
Ki †iqvZ †bIqv n‡q‡Q Z‡e D³ ivR¯^ Z¡wir Av`v‡qi e¨e¯’v
†bIqvi Rb¨ ivR¯^ Kg©KZ©vi Kv‡Q †ck Ki‡eb|
6

7.  ivR¯^ Kg©KZ©v Z`byhvqx gymK Av`v‡qi e¨e¯’v †b‡eb, AvB‡bi
37 avivi Aax‡b kvw¯ÍgyjK e¨e¯’v †b‡eb Ges welqwU wefvMxq
Kg©KZ©v I Kwgkbvi‡K AewnZ Ki‡eb|
 `vwLjcÎ †_‡K hw` cwijwÿZ nq †h, †Kvbiæc fzjÎæwU ev Ki
cwi‡kv‡a †Kvbiæc e¨Z¨q N‡Uwb Z‡e AvB‡bi 36(4) avivq
e¨e¯’v MÖn‡bi AwaKvi ÿzbœ bv KÕ†i GK cÖ¯’ ¯^vÿi KÕ†i
`vwLjcÎ `vwLjKvix wbewÜZ e¨w³‡K †diZ †`‡eb Ges gyj
KwcwU Kwgkbvi Awd‡m cvwV‡q †`‡eb|
7

8.  wbwÏ©ó mg‡q `vwLj cÎ Rgv bv †`Iqv aviv 37(1)(L) Ges
37(2) (KK) Gi weavb †gvZv‡eK kvw¯Í‡hvM¨ Aciva|
 ¸iæZ¡c~Y© Z‡_¨i w`K †_‡K AmZ¨ `vwLjcÎ cÖ`vb Kiv aviv
37(2) (L) Gi weavb †gvZv‡eK kvw¯Í‡hvM¨ Aciva|
 myZivs wbwÏ©ó mg‡q h_vh_ Z_¨ m¤^wjZ `vwLjcÎ Rgv †`Iqv
wbewÜZ mKj cÖwZôv‡bi Rb¨ eva¨ZvgyjK Ges AvBbvbyM
`vwqˡ|
8

9.  e¨emv mswkøó mKj Z_¨ I Avw_©K †jb‡`b Z_v cY¨/‡mev
Drcv`‡bi DcKiY µq/Avg`vbx /msMÖn, cY¨/‡mev Drcv`b,
msiÿY, mieivn, weµq CZ¨vw` h_vh_fv‡e wjwce× KÕ†i ivLv
nÕ†j †mB mKj Z‡_¨i wfwˇZ gymK-19 dig c~iY KÕ†i
`vwLjcÎ cÖ¯‘Z Kiv Ges Dchy³ KZ…©c‡ÿi Kv‡Q Rgv †`Iqv Lye
mnR GKUv iæwUbgvwdK KvR|
 GB m‡½ cÖ`Ë gymK-19 dig Ges Zv c~i‡Yi wb‡`©wkKv †`Iqv
Av‡Q Zvi Dci ms‡ÿ‡c Av‡jvPbv KiwQ|
9

10.  Ki †gqv`, bvg, wVKvbv I †dvb b¤^i|
 ïb¨ `vwLjcÎ (Ki‡gqv‡` †Kvb µq ev weµq nq wb)|
 Ki‡hvM¨ cY¨, †mev ev cY¨ I †mevi bxU weµq- 1 b¤^i mvwii
Z…Zxq Kjv‡g mswkøó Ki †gqv‡` Ki‡hvM¨ cY¨/†mevi †gvU weµq
gyj¨, PZz_© Kjv‡g m¤ú~iKïé (cÖ‡hvR¨ †¶‡Î) Ges cÂg Kjv‡g
cÖ‡`q gyj¨ ms‡hvRb K‡ii cwigvY (MÖm) wjL‡Z n‡e|
 ïb¨nv‡ii cY¨/‡mevi weµq- Ki‡gqv‡` †Kvb cY¨ ev †mev ißvwb
nÕ‡j Zvi †gvU weµq gyj¨ 2 b¤^i mvwii Z…Zxq Kjv‡g D‡jøL
KÕi‡Z n‡e|
10

11.  mswkøóKi †gqv‡` Ae¨vnwZ cÖvß cY¨ ev †mevi †gvU weµq gy‡j¨i
cwigvY 3 b¤^i mvwii Z…Zxq Kjv‡g wjL‡Z n‡e|
 1 b¤^i mvwii PZz_© I cÂg Kjv‡gi †hvMdj (A_©vr cÖ‡`q
m¤ú~iK ïé I gyj¨ ms‡hvRb Ki) 4 b¤^i mvwii Z…Zxq Kjv‡g
wjL‡Z n‡e|
 mswkøó Ki‡gqv‡` †Kvb A_©`Û, Rwigvbv,Dr‡m KZ©b, e‡Kqv ev
¯’vb I ¯’vcbv fvovMÖnb eve` ivR¯^ cwi‡kva Kiv nÔ‡j ev cy‡e©
fzjekZt M„nxZ †iqvZ ev cÖ‡`q gymK mgš^q Kiv nÕ†j 5 b¤^i
mvwii Z…Zxq Kjv‡g Zvi cwigvb wjL‡Z n‡e|
 4 I 5 bs mvwii †hvMdj 6 b¤^i mvwii Z…Zxq Kjv‡g wjL‡Z
n‡e| 11

12.  †Kvb wbewÜZ cÖwZôvb nÕ‡Z evsjv‡`‡k cÖ¯‘ZK…Z Ki‡hvM¨ cY¨
ev †mev µq Kiv n‡j 7 b¤^i mvwii Z…Zxq Kjv‡g †gvU µq gyj¨
Ges PZz_© Kjv‡g ‡gvU cwi‡kvwaZ gy m K wjL‡Z n‡e|
 †Kvb Ki‡hvM¨ cY¨ ev †mev mivmwi Avg`vwb Kiv nÔ‡j ev †Kvb
Avg`vwbKviK nB‡Z gymK-11 Pvjv‡bi gva¨‡g µq Kiv nÕ‡j 8
b¤^i mvwii Z…Zxq Kjv‡g †gvU µq gyj¨ Ges PZz_© Kjv‡g D³
cY¨ µ‡qi wecix‡Z cwi‡kvwaZ gy m K wjL‡Z n‡e|
12

13.  9 b¤^i mvwii Z…Zxq Kjvg c~iY KÕi‡Z n‡e bv| mswkøó Ki †gqv‡`
†Kvb cY¨ ißvwb Kiv nÔ‡j D³ ißvwbK…Z c‡Y¨ †h cwigvY KuvPvgvj
e¨eüZ n†q‡Q, †mB cwigvY KuvPvgv‡ji Dci Avg`vwb ch©v‡q cÖ`Ë
Avg`vwb ïé Ges m¤ú~iK ï‡éi (cÖ‡hvR¨ †ÿ‡Î) cwigvY PZz_©
Kjv‡g wjL‡Z n‡e|
 hw` D³ wbewÜZ e¨w³ mivmwi †W‡Wv †_‡K D³ ißvwbi wecix‡Z
cÖZ¨c©Y MÖnY KÔi‡Z Pvb, ev MÖnY KÕ†i _v‡Kb, Z‡e †mB †¶‡Î GB
Kjvg c~iY KÕi‡Z n‡e bv|
 mswkøó Ki‡gqv‡` †Kvb Ae¨vnwZcÖvß cY¨ ev †mev µq Kiv nÔ‡j
10 b¤^i mvwii Z…Zxq Kjv‡g †gvU µq gyj¨ wjL‡Z n‡e|
13

14.  mvwi 7,8 I 9 Gi †hvMdj 11 mvwii Z…Zxq Kjv†g wjL‡Z n‡e|
 fzjekZt BwZcy‡e© †iqvZ †bIqv nq wb ev mgš^q‡hvM¨ ‡Kvb
cvIbv _vK‡j 12 mvwii Z…Zxq Kjv‡g D³ A‡_©i cwigvY wjL‡Z
n‡e| ZvQvov Avg`vwb ch©v‡q AwMÖg cwi‡kvwaZ gymK GB Kjv‡g
D‡jøLcye©K mgš^q Kiv hv‡e|
 cye©eZx© Ki†gqv‡` PjwZ wnmve †iwRóv‡ii 6bs Kjv‡g ewY©Z
†Ri 13 mvwii Z…Zxq Kjv‡g wjL‡Z n‡e| PjwZwnmve ivLvi
AvBbMZ eva¨evaKZv bv _vK‡j GwU c~iY Ki‡Z n‡ebv|
 mvwi 11,12I 13Gi †hvMdj 14mvwii Z…Zxq Kjv‡g wjL‡Z n‡e
14

15.  6 bs mvwi †_‡K 14 bs mvwii we‡qvMdj 15 mvwii Z…Zxq Kjv‡g
wjL‡Z n‡e|
 ‡UªRvix‡Z mswkøó Ki‡gqv‡` RgvK…Z A‡_©i cwigvY 16 mvwii
Z…Zxq Kjv‡g wjL‡Z n‡e| mswkøó Ki‡gqv‡` †UªRvix‡Z †Kvb
Rgv bv Kiv nÕ†j GB Kjv‡g wKQy wjL‡Z n‡e bv|
 mvwi 16 ‡_‡K mvwi 15 Gi we‡qvMdj 17 mvwii Z…Zxq Kjv‡g
wjL‡Z n‡e| †iqvZ‡hvM¨ gym‡Ki cwigvY cÖ‡`q gym‡Ki
cwigv‡bi †P‡q †ekx nIqvq mvwi 16 †Z †Kvb †UªRvix Rgv bv
_vK‡j mvwi 14 ‡_‡K mvwi 6 Gi we‡qvMdj 17 mvwii Z…Zxq
Kjv‡g wjL‡Z n‡e|
15

16.  mswkøó Ki‡gqv‡` †W‡Wv nÕ‡Z †Kvb cÖZ¨c©Y M„nxZ nÕ‡j Zvi
cwigvY 18 mvwii Z…Zxq Kjv‡g wjL‡Z n‡e|
 mswkøó Ki‡gqv‡` mieivnKvixi wbKU nÕ‡Z Dr‡m KwZ©Z gym‡Ki
cwigvY 19 mvwii Z…Zxq Kjv‡g wjL‡Z n‡e|
16

17. ab¨ev`
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