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PPg : AiiAi P PAUg, 2005

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pP v CAiz LwP Pgt .....................11

F CAi Aii Aii AUU

Cvz? ......................................................................13

F P q CPU qzP

Aiig Cg? (P. 2 (1) (J) evU jZz II

NPAqAv) ....................................................................13

CzsAi 2. jg v Hv ......................................17

iP AiiU jg q

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CzsAi 3. jg zsjz .................................29

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(C) MAz P PUg vz, DU

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iv) vvP HvP [P.4(2)jAz 4(4)g

gU] Fqiq Wvz AUz

J jg? ...............................................37

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1. CWvz U iPU wP v. ............41

2. zAqU (CAiz CrAi v Pv ziP ) ......................................................43

3. w CWvz AiU E ot PDAiPjU CPgz (PA 22 J) ........................44

4. zQAi vu (PA.11) ..................................44

5. MAzAzP g DAi (PA. 28) ..................45

6. jgz vgu (PUg

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CzsAi 5. P jgU ...............................................55

i. Aiig P Zz?

[PA 10 (1)] ............................................................56

ii. Aiig P ZP? (P. 19) ...................56

iii. P Zu iqPz P

w (P. 10) ............................................................56

iv. CfAi (P. 22) .........................................58

v. PtPz v gAi zR

(P. 24 & 25) ...........................................................62

vi. iP jg q zs

irzg KUvz (P 4 - J). r v

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vii. (P. 30) ....................................................65

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j 1. iP v PP jw....................................68

j 2. U AzsU .............................................70

j 3. CAiz jZz 1 ............................................ 71

j 4. CAiz jZz 2 ............................................ 75

j 5. CAiz jZz 3 ............................................ 85

j 6. CAiz jZz 4 ............................................ 90

j 7. jgPV PUgAz P

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j 8. iP zsv Pjv ZZ:

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...7...

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zrAi PU Pt Pjv PAz vvVCPVz JA CPg i CPAzV F PrAinAz. CAWnv zrUgg evU PiqwgPAiPvjUV F P. PU U wP Ez ivPC CP vg sAz Cx, Dzg DPzjPU U P jv Cx Evg jwUv PAivvgvU v sz AidUU RavVEz RUvz.

F PrAi P P PUAl sAi e rP gV F PAiAir g PU UPUggUU wPqzg evU, AUjejU Eg PAizsU, UU U U iwU wPq AiwVz.

PUgg jgz UAi F QgwUAi PAiUwU gPPg AWz UgzsPgz . PCjAz anv. Cg zAv F PAiAi CAWnvzr AiP R PUAz. AITUCAigd PAiz U PP Qgz gzsgCjAz iAiv iUz zgQv. CAvAi PPgsz PPg jgz PZu CPjAiiz

...8...

J.. gZAz gjAz P AiU AUu. FPz PvQ JAzzg Ez, Cz PP-UV PUgg jg zAiAzg Pvz J.J.Js. CsAzV Jz.

F AAzsz J.J.Js. jAii a, avQ v CAz g ggU F PCrAi Aiiz w Cx tAiU U U-qPz AU Pjv GAiP Urgvg. F U v J.J.Js. QslrgejAi v Dw Azg ggU Pz gv U UAi Evg CP GAiP UPrAi r. F QgPwAi gAP ggNALSAR zyAiiz Uuggz.

DQz U Pr wzAiAz CjUvz. FPr JAU AzgAiPz PAi. zsguAiJ U Uv, CU F- P-anuja@altlawforum.org EU PzVz.

Cd gZAzAiiAi P P

...9...

PUggjg

PUggjg

...10...

AQvPgU gu

P. & P. PUgg v PAiPvgUCUUVg sUU.

P. PAiPvgUUUAi. U BPUggUUV, Ez vgvzggzsgP lz.

P. A. V PlPz wUAAz.

. & G. DVAzU vv Pg U.

GRU

PA Cx P. CAzg PUggU jgCAi 1948z CrAi gPU (PU).

U CAzg PlP PUggU jg U, 1966

CAi CAzg PUggU jgCAi, 1948

/g gz (Jzg)

...11...

pP v CAiz LwP Pgt

PUgg jg CAi ifP gPvAiqUl z . Ez Pz Azsz UAiUAqPUgjU Dz P q jgz U wvz.PUgg jg CAiz Aid PUgUC AzAi zV sjzAz. ivvAzg PUg v PjAi AzszUAiUAq PQqzg, HvP PgtUzzgCAxg jg Pj CgUvg v CAxWAi wV Vqzg C CAvjU jg qPUvz. PUgg jg CAizCrAi, jg q dj P Pl iPzDVgvz. [Pgg gd AUU CAiU Pgggd i CAi wAv E.J.L. PgU jg q zVgv JAzP wjPzzEz.]

F CAiz`jg JA zz Cx CAizCrAi PVg Pz AiU PzzUAiUU iv vVgvz. Cz, PjAi zsgtjwU CrAi qzz Ez gz A s,Aiit sv, A EU gvrz tPjgP iv Ez CAiUvz. CAi MmgCx, 1923g z jU F CAi ejUvAzU Czg evU PUAq ` `GzU v PgtUS JAz qz GAiPUvz. CzjAzGzjzzg:

CzsAi 1PUgg jg CAi1923

...12...

``. . . F zz Zwg PUjPAi AQtvAi evUZ Z GAiVwg GPgtU v CzjAzPUgjUU CAi, Ezg evU PUggU EgMAz lz qv, E azAzg CgUUCWvUAz GAmU PPtUAz J zsC gPu qP.

``F jwAi Azg vAz CPAzgiPjU P gPu zsU RvAiaPqzjAz, Cz PUgg CWvU ASAiJg nU Pr iqvz JAzg D lz ERCPv CPuUAz zs. Cz, v PUgjUP zQAi aQv q iPgUU GvdqzjAz, CAv CWvU sU Priqz.

U zgQz CPUAz, evU Dv C s azgPv sAz, PUjP f ZDPPUvz U CzjAzV PUgg UCPU Zvz. Ez Azsz gj PUggzPvAi vviz Z jQzVz.

CPv GzU v Pgt EUzg, sgvz EAAzg, F CAi rg gPuAi PUgjUvPg DU, KPAzg CgPjU Ezg UCj v fAiPg PPjngvg. zAi ga Aiz FCAi AiijU Cvz JAz zsj JgqCvUU Cjv:-

1. Z Pr AWnvVgAv PUjPUU,

2. PgP GzUUg PUgjU.

...13...

F U Pg (gd Cx PAz) F CAiEvg AWnvVgzz PUjP AUUCAv j zsv Ez.

P. & P.

F CAi Aii Aii AUU Cvz?

20 PUgg v CzQAv ag J AU Pgggd CAi (E. J. L CAi) z CrAiPqAiV AzPvPz. CzQAv PrPUgg PArgAx AUU, U E.J.L.CAiz jAi MU gzAxUU PUgg jg CAi CAiUvz. Cz, iPgE.J.L. CAizr v Azt irzg, DUCg PUgg jg CAiz CrAi jgq dggVgvg.

Dzg, CAiz CrAi Sg ` PUgg JAzjUtg QUU v `` iPg JAzjUtgAx iPgUU iv PUgg jgCAi CAiUvz.

F P q CPU qzP AiigCg? (P. 2 (1) (J) evU jZz IINPAqAv)

F CAizr PUgg JAz jUtg QUUiv F CAi CAiUvz. F PV AzsUgPUvz:

PUgg jg CAi Q.. 2000EAi wzr irz , AAzPUg iP g Cx nvqVPArgP JAz FU CP. Cz,2000g wzrAzV, FU F P AU

...14...

PUgg1 jPVz. MAz MAzCPAzg:

PUg PjVg ZlnPAiAz CAizjZz IIg2 nirgP Cx jZzzg GTv ZlnPAiq AAzEz PzgP. EzP jzAv, CAizjZz III3 g F CAiz CrAi jgPgzz APP Egzz SU UGzUUg QU n iqVz. FCAiz GzUU Cg `PUggJPvg.

jZz II z wg jwAi PjAig QUjzAv, ZP, AiAvP, ZUg Cxmg P AAzsl Ez jwAiPjAig QU F CAizrAiPUgg JAz jUtUvz.

UwU zrUgg Ezg sU qAi Cg?(P. 12)MAz MAz AAi sUB P UwUzgUUwU rz v D UwUzgAz F GzPVl PUg UAiUAqg, DU, D PUg iPAz l JAAv, iP jg q dgVgvAi gv

1 AU Pj JAz SAiA Cz Cx vgz, gAvgPj. Cz CU E wAi Cx vvPGzPVg Pj. lg WAl Cz `happening withoutbeing forseen, coming without regularity CAzg ZEz g Wl, Pzvz gAx P JAzSvz.

2 CAiz jZz II j 4g r.

3 CAiz jZz III j 5g r.

...15...

iP Ai JA M VqUq iAiiV Piqv. F PrAi

C PUg JAz jUtU.KPAzg C P PjU Uv nAi.

...16...

Cz UwUzg (PUg rg iP) djAi.

Dzg, UAiUAq / Vqz PUgU qUjg iV q QAiq, CAzgUwUzgq F iP P swir-PqAv P Agv.

Cz Eg, Mn PUg jg iPAz qAiz Aii jwAz vUz.

Z: U / vtP Pz PUgg F CAizCrAi `PUgg.

iP: F CAiz, Aii Q/U PVPUg P PAi UwUUAz AzVgv Cx wgv D Q/U FCAizr iP JAz SVz. ` iP JA CAz Aifz Pgsj, v iPP w, Cx PUg rUjv JgPng Aidi- EgjU Cvz.

...17...

P.

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CAiz PA 3g Pg, iP jg qAiiU zUvAzg, PUg F PPAq jwAiCWvAz UAiUAqg:-

Pz vqVgU AsAv; v

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CAv UAi PUg HUzg.

F g AzsU CAiUzzg CAizCrAi g AiAzg iP jg qzsUv. Jgq AzsAi, CAzg Pz AiJAz gdv iqz s, Dzg, z Azs(CAzg, CWv Pz vqVgU A sz) PPgtU Pj PPgVz.

Gzgu: Az Azg PAi Ai CAwAiitzv. P zU U V, AiitPg tr Jga, P PAzQzg.Ez Pz Ai qz Wl, Dzg F Wv PzvqVgU Dzz Jz? F Pgtz ziqv; Cz sVAi- KAzg, F jwAi WlAiPvz Azsz lzz MAz Cv AsJAzV. D P CAv CAiP v PjAiPgtAzVAi MrPAqAvzz4.

CzsAi 2 jgv Hv

4 Ezg E ZZUV j 8 r.

...18...

`Hv JAzg S

F CAiz `Hv JAzg S Rzz, KPAzg Cz v PjAi AzszUAiUAq PUg Pzz jgz lzsjvz. F CAiz CrAi, jgqzz jwAi AsAi AUwU. CV:

1.

2. v At Hv: PUg J jwAiPUAz xV iq Hv.

3. v sUB Hv: CWvz Ai PUgiqwz PzAvAi Eg Ez PjAi Piq x PAg Hv.

4. vvP Hv: Ez t Cx sUB HvEgz, Cz vvP jwAizVz, HvAiCAi Ez vvi Pj ir Ux PUg PApvUAvz.

Z: At Hv (CAzg 100% Hv) JAzCzg i sAi CxQAv PUgg jgCAiz CrAi gAi Cxgvz. F CAizPg, CWvP rg PUg iqwz PAAvV Hv zsjUvz v UzUAi C D vgz Aiiz P iqCUzg, DU C Hv 100% JAzjUtUvz.

Gzgu: CWvAz PUg - PAi PCAUV irv5, UV P P iq

5 Ez A GZAiiAiz zP Cq /g. .mA mqg 1992 ILLJ 877 (A) JwrAiVz.

...19...

, zt n Piqwz CAiCWvV C gU Pvjz.Ez sUB Hv. KPAzg Cz CAvz

jwAi Ez PjAi C Pzx PApvz.

...20...

gw M gPP (AUg UgPAz UwU Dzsgz PQg g

Urv). Dv Pz jAi Az Pej zP-jzPAq. CU MAz wAU PPiq DU. Ez vvP Hv.

U gzg Mz...50% A PU...

...21...

gd EAUPPgV Cx

vvi Aiiz PzvqVPgzjAzF PrAi E100% Hv AzJAz jUtz.

...22...

C9z. P jv Dv 100% H JAzjUt z. F Pgtz PUg CWv Aiziqwz PP AAzslAv UPAi CxvAizsjP JAz AiiAi z.

. & G. : PUg FUU Aiiz PAzgwz, CUz CWvz evU S j UAiDv/ Amv, JAzzg, iP jg qzs?

G: PUg C s UAi SAi vAzrzg,CzjAz AZAi Ez S GtUAq, CxHv Aszg, DU Cz jgUAxz(CAzg jg qzzAxz). PUgFUU SAiAz Ev JAz iP vv yP V.

Gzgu: PUgU AzAi zAiz zv-z, Cz Pz CwMvqAz, DAiiAz C Asvz, DU iP jg qzsVgv. P CPzzAzg PzAzsz v PAz GAmU CWv PqC U JqirPnv, JAz.

P sAi: PUg Pz AzszCsz Wv C U `wgz Pgt VgP,Cx CWv v UAiz q MAz ` PlPgP AAzsgP.

MAz t UAiz sV Dz Mmg svA JAzzg DU CAv Wv jgzz.6

6 Udgv GZAiiAi Jwrz w. z zzs s/g. idg, n mQ, v Eg 1994 II LLJ1207(Ue)

...23...

tU P iqU UAiv. KPAzg Czz sPUVz. U Asz HvP

jg q iP dg.

Pz AiPUgg PAivVzU

CWvUAzV DUUAiP Aii

jgq CUv.

...24...

. & G. : UAiz , PUg v AizAi PzPz, Cz A qAiwzg, DUiP jg qPUvzAi?

G: EAvz z GZAiiAiz wAzjAz(1989 11 LLJ 38) Uvz. E Pg Pw sdz v vAi, E UAiUAq. Q 100%Qq Dv v JqQAi sUB tQ PzPArv.DU AiiAi U Cv - CAi zAi Az, D Ai A qAizC F CAizAi jgP CViq. EzPAzg, C C sz UAiAzV CUg iP CAvz jwAi EAz PUzP vAzgVq iqvz.

P. & P.

F PPAq AzsU jg iPAzqq:

Hv gQAv Z EzU.

Hv F PPAqUAz GAmVz:

1) izPzU Cx z;2) CzsAi v;3) AeUvAiiV wz gPv GAiUU Cq

vgz.

F sUz C AiAzg, `z,`izPz, ` CzsAiv, Cx ` gPu GAiUU Cqvgz JAU T Aiiz SUE.7

7 F xU evU, PUg PVz JA zPiPg DUU gt Uvg. EzP gPuAiUrPU Aiiz AAzsgz. Gz: PUg

...25...

gPPgU vvV iq PUAz

Cs -AA vAzgU

OzVP SJAz jUtz.

B B PAUVqzqV Az

GAmU Di C PqGzUAA SJAz jUtz.

...26...

iPgU F sUz CP qz jgqzjAz vPz. Dzg, PUg/g,izPz Cx zz sPUVzz C/jUUWvAz Cx At Hv GAmzg iPUEz x C. JgqAizV, CzsAivAi AUzCAv CzsAivAiAqvVgP, lijvzJAzVgP.

PUgU `GzUAA SUqvPl AUU iP jg qzs?[P. 3(2)]

PUgg vg GzUz, D PjU AAzPg Pz vgtP MrPAq PgtAz GAmUSU vvUz AigV ` `GzU AAS Jvg.

PUgU CAv S Azg, DU iP MAzgw jg q zsUv, KAzg,PUgU iPAz vv Dg wAU CAi CgvPj qngP. PjAi CAi vUGzUAA SAiAzg Cx F CAizGzUU CWv JAzg CxzU gvz. CAvSAiAz vUz AUz, CzP vvz PUgUjg q iP zsVgPUvz.jg DUPz GzUAA SUCAiP APAqAwg nAiAzg jVz.V jZz 3g sU (A) [j 5 r]GzU AA SU P GzguU:

(1) swP, gAiP Cx eP UAz GAmUZz SU.

7 ...PAiz Ai z Vgz, EAv AUUAiiz jg qU Cx Pr jgqzVz.

...27...

(2) g, t v zsAz GAmUPAA S ().

(3) P QAiAi sPz CPv WPj P(mAU KeAm /AzP gAiP tU)UAzV GAmU GzUAA Di.

ZZAi CA: AUg Ug PAi UwUAiizsjvgPPg Jzjwg OzVP U /GzUAA SU Aii?

iP Ai izg K iq z? -UUAqAx PgtU zsv (P. 14)

PUg iP jg q iPvgqMAzAzP AgAx AUz U PAvgziP AiiV zU, CWvAzzgAsz, iP zsvU iPvUUqvz v zBRv PUgU jgq GzUU Cg iPgAAv wUvz.iP DVg, Eg, Ez Cvz.

PUgg CWvUAzV qAi ztUUUAz UDv irz, D PAAi jg qdjAiiUvz.

gPg AiAzg, iP vUzPArgAUU, iP iPAAi gz ztUUVPUgg gv. dVAi, Cg PUgUjg q dggz , iPAAi dj Uu DVz. vUzP Cs zqzq UwUzgg /PAUgU iv iVz.

Ezg, PAU PUgU C iPVAv Z zsgU. iPv zsv iPVAv Pr Ez, DU PUg Gzt UjP QAi jv qAi Qz.

...28...

t. U jg

qg.

iP

jg CzsiP jv qUwzg, iPvgCz MAz P UAlir, MmV Cz jgVPUgU qz.

PUgg jg CAizCrAi iPg v zsvU

irz, iPv WUAqPUgjU jg qPUvz.

PUgi PA

PUg

...29...

P.

jgz v U zsjz?

PUgU Dz UAiUU iP qPz jg D PUg Csz Hvz lz CAgvz; Z wvg HvU dV a jg qAiv.

Ez F PPAqAv AUrVz:-

jg qzz AUU:

1.

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E) vvP Hv

i) vvP t Hvii) vvP sUB Hv

EzP jzAv, MAz iUzP vvAzg, UAiUAqPUg Ai Zz, jg Pr.

jgz vz PZg Aii Dzsgz iqUvz?

qU jgz v vU Dzsgz .PUgjg Csgzz Ai MAzjwAizVzg Dg qAi AU lzVzg

CzsAi 3 jgzsjz

...30...

CjU jgz vU Vgv. FCAiz CrAi jg PUg qAiwAU vz PZg iqUvz. Cz ,gjv Cx vAqUz DzsgVAi qwzgCAiz Pg wAU U qU vU vDzsg. `wAU vU P P zsPV j 1r.

Z: v JAz, PUg v PjAiAzsz Aiit sv, P Cx qAizzEz vU gvV Eg, tz jwAiCAizz MAz P Cx Aid.

wP qVz, jg P vzDzsgz PPP.

PUg/ 1948g P v PAiAi CrAiwgzQAv Pr wAU-v qAiwz jg Piq V C/C PAiAiwgAvAi wAU vU qAiwz/ JAzjUtUvz.

GzUAA SAz wgPUg Aiz vU zsj U.

PlPz GZAiiAiz8 Pg GzUAAS CAnPAq jwAi PjAi lAiz qAiwz vU Dzsgz jg PPP gv D GzUAAS CAnzV APAz.

8. Ez PlP GZAiiAiz z sgv U mq U i (1992) q 1 LLN1023 zAiw JwrAiVz.

...31...

P. & P.

C) MAz P PUg vz, DU AiigjgP Cg v J jg qP?

Az Amzg, jg D PUggCAvjU qzVz.

CAv JAzg Aiig?

CAiz P. 2(r) CrAi `CAv JAzg SEz. F S R iz, KPAzg CzPUg v PjAi Azsz vg, jgqAi Aiig Cg JAz zsjvz.

i) C) zsD) `C Ai, Av/zv U.

E) Cv Av/zv U v;

F) UAqz v.

F J dg CVz PUg CAvgVMAz UzrAi gvg.

ii) PUg UPAi Ai At CAvgVz,DU Ezg evU:

C) U Cx

D) 18 vAg, Dzg CAUAiiz CxSAiP U

iii) PUg AtV Cx sUBCAvVzU, F PVgU CVzPUg CAvgAz JtUvz.

C) zgz;

D) P (UAq PzPAq v l)

...32...

E) C Ai P vz U

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G) C Ai zg;

H) Cv zj;

I) zsAiiz zj, C AiVz;

J) zsAiiz ;

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: `CAv JA zz S K vjvzAzg, v PUg J PzgzgjU CPU Gz A JAz.zV v zA CPvUUV PUg UPU nU CAg AAPg CPP iv.

Ezg, F (i) g J ssUP v PUgAV v AAzs PjPgv, D PUg UPU CAvgVzgAzPj CUv E.

EjU J jg PqP?

Vqz PUg wAU Az Pq Lvg`v CvP UuPg irz v Cx JAsvg gU, Egqg Aiiz Z CzCAvgUU jgUvz. U AAzP jg Aiiz PgtP g. 80,000/- UVAvPr Eggz.

...33...

`v Cv JAz CAiz jZz IV gwVz. (v CvUUV j 6 r). FCv QAi vV Ai CAgvz, CAzg,QAi PjAi Ai U wzg DviqzVz PjAi U.

Gzgu: 35 z Ai Pz Ai CWvVVqUv (CAzg PjAi CAi). VqzAiz C wAU v g.2,500/- Ev. CAizjZz IVg Pg CU CAiU v Cvg. 197.06 DUvz. Mmg, C CAvjU qPzjgz v zsj U U:

(i) g. 2500 g Pq 50% = 1,250/-(ii) 1,250 X v Cv (CAzg 197.06) =

g. 2,46,325/- (qPz Ml jg)

PUg wAU vU g. 4,000/- P az, Cx v Hvz Azsz jg PP Cz g.4,000/- JAz PP vUzPz.

P.

() UAiUAq AzsP jg UPPP?

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WvPUV CzjAz At v Hv GAmzU,PUg v wAU Az Pq Cgvg vCvAz Utz Cx, vAsv ggU, Egqg Aiiz Z D vqAi CVgv. At v HvzAzsz P jg Aii PgtP g.90,000/-QAv Pr EgPqz.

...34...

Gzgu: Q , JA 35 z PUgPz Az s z (Cax PjAi CA i )CWvPUV v At HvPUUv.

D Aiz C wAU v g. 2,500/-qAiwz. qAiPz jgz v UUAiiUvz.

i) g. 2500g Pq 60% = 1,500ii) 1,500 X v Cv (CAzg 197.06) =

2,95,590.00 (qPz Ml jg)

P.

ii) v sUB HvAmU Wvz AzszJ jg?

PUg sUB Hvz Az sz, Dv qAizzvAzg, At v HvQgzg MAzPq zgz. F Pqg zg CAizjZzz qVz. CAiz jZz 19, sU IIgv sUB Hvz PU WvU vCzPUtz Az xzU z n Ez.

GzguU:

UAiAi gu Az xzPq (%)

sdz Q CAUczUArgz 90

MAz zz m-m Vt QP J gU 20

9 CAiz jZz 1 j 3P CrVz.

...35...

Ez vqPUzAvMAzPt , vAzjAiiVz 40

AAz PUg AiU vPAv jZz IV10 jAzvUzPAq P `v CvzAU CszHvz Pqg A v At HvP F GzguU jv jg P PUvz.

P.

iii) `jZzzgz WvAzU v sUBHvP jg PP U:

WvAzU sUB HvAz jZzz nirzU PZgP vAzg nPvz. DU, MAzAd Pqzg , DAiP g z s jzAvqPUvz.

Gzgu: Vje JA PP AUjz iUrAi g Ai v AUu WlPzPjVz Pz Az sz gU UqU PGAiV P j v C z gzeAi lUAiU Dz. CAv UAiz U jZzzGR. E Az x z Uiqzzg U?

EAv `jZzz Ez WvU AUz Cjzw KAzg, zQAi wAigjAz MAz itvPjzg DVg HvAi Pqzg Pjv Cg MAzit v qvg. F itv Az xz U iq DzsgVz, Ez PP DAiPgPvVz. DzjAz, Az xz zPqg, C s g Hvz PqjU

10 DAiz jZz IV j 6 JAzV UwVz.

...36...

Vgz. P AUU Cz e Egz,Cz DAiPg zsjz. F Ai GAiPPgtUAzg:

1. NjAiAl EAg mq /g. z s, 1995 (6) Kar.LJ 696 Ezg P lPGZAiiAiz w.

2. v gAiu AW /g. v Evgg,1976-1, J.J.e. 235

3. Px z /g. mm JAfjAU vPn PA, (1998) 2 n.J., 452 (J)

DzjAz zg q itvz F J vgU Egz RavrP z RUvz. CU E j:

WvAzV Csz Hvz Pq zg.

Csz Hv v jwAiz JAz.

jZzzgz j UAi dgVz AUz, M zgv Hvz Pq zg Urzg, wgPZgz jwAi UAiUAq PUg jgzv qAiz. GzguAi Eg 60% HvzASAi zg Pq zg v AAz PUgAizsgzAv jZz IV jAz qz v CvzAiiV Eqz. (jZz IV PV j 6 r)

Gzgu: wz g Ai WlPz PjVgPPz VjdU C CWvAz Csgg ze lUAiUAzV 28% Hv Cz JAzPj DvAi zg it v rzg. C AP g.50/-. CAiz PgzAv, jgPZgPAz D PjU Zgrz P vzAv CAUvz. CAzg, P g.65/- gAv, wAUU 1950/

...37...

- DUvz. 16 QAv aPVz, CU vz P60% iv Cvz. CAzg, g.1170/- (gPUjPVg P v DzzAv). jg F jwPPUvz:

i) Hvz Pq zg = 28 %ii) P v PAiAi Pg A = g.1950/-iii) PPgAz PqPz 60% = g.1170/-iv) 14 z PUg ( CAzg Vje Ai) jU v

Cv = 228.54

v) DzjAz jg: 28/100 X 1170 X 228.54 (vCv) = g. 74,869.70

F CWv 29, Ag 1998 g dgVv, Dzg jg rAg 2003 g iv qv. DzjAzCWvz APAz P 1% gAv rAi F PVAvP Pv.

i) 12 / 100 X 74,869.70 = g. 8984.36 (MAz PqPz r)

ii) g. 8984.36 X 5 (U) = g. 44,921/- (Ag1998jAz Ag 2003 ggU r) + g. 2246.09(CPg Az rAg 2004 ggV r)

DzjAz qPz Ml v (zs + r) =g. 12,2036.70

P. & P.

iv) vvP HvP [P.4(2)jAz 4 (4)g gU]Fqiq Wvz AUz J jg?

vvP Hvz Azsz, PUgg vU 25%g t CzsiP CAvgU qvPz. vvPHvP jgz U GP 4(1) g GjZz (r)

...38...

wPqvz. Hv 28 UVAv ZUzVgU U Hv GAmz Az 16z iP t qPUvz.

Hvz CAi 28 UVAv Pr Dzg 3 UPz Avg t AzAiiqz. F 3 UPAiP vvP Hv J P EgzAzRavirPzPV; Cz 28 UU UtUz Czs E Z U PUzU JAz wAi.

F CzsiP Cx Mmg v q PUgU iP E tzg rz, CzvAz Pz qvPz[P 4 (2) (J)]

P. A.

F CP PUg E aQv qAiv zsgu-Ai iUwgU P CfAiAzg AUAza iqnz. AUj PUggU Ezzszg, iV Cg WvAz ZvjPAqP Ez wU AzU vvP Hvz jgPVCfU Pz gr. Avg Cg jg qzPCaAiAz QPz. Eax AUU, PUgq zsU CWvz Az PAi zQAizR (CAzg, zg Oa an, P m,ggV P, Ev) g APzgV CU Czs-iPU jg v MmVDAiPg qvg. evU, DAiPg 12% rAiqvg. DzjAz, UAiAA HvAz wzg,PUgg F zQAi zRU PrlPP.KPAzg, PzsgU Ai CjU jg Uz.

...39...

vvP Hvz tAzAiz gP(PA 6)Czs-iP vU qPz vvP HvzAzsU, CAv v gQ DAiPjUCPz. Jgq nUggzg j, zQAivuPgjAz zrPv itv Uw DAiPggPP Cf QPz. F gjAzV, PUg jwAi CA, Czs-iP vU ZUz, PrAiiUz CxU Egz. MAz , vvP Hv vHvP JqAiizg, DU PUgU qPz UAl vjgPV Dz gr Q gPQz.PUgU Pz F UAl t C/ FUUqg Czs-iP AzAiU Pz GzzVgvz.

vvP Hvz Aiz, Czs-iP tAzAi-Uwg Aii PUgUzg DVAzU v vVzQAi vuU MrPPz CPv Ez.

PlP PUgg jg Ai 1966g Ai 17gPg, PUg U vuAi eUAz zgzg,PUg/ CWvz Az MAz wAUU PJgq j zQAi vuU MrP PUvz UAg wAUU M iv.

...40...

...41...

CzsAi 4

CWvAzzU jgqzPCjPz zs

P. & P.

1. CWvz U iPU wP v.

CWvAzg AUz Cx CWvAzjAzAmzU, U Dz CWvz Avg zsz UiPU Cx Cz AAi P ZjPjAig Ez QU wP vAzgP. APlQqzg PqAz iPjU CAvwPv, iP PZj Cx U jfg P, Cx CAv v PZjAi AiU EqUZPz (wP P) gAizVz.

P Uz AU PgjU zP PU UAx`ZPAz Agz gdPgPCPVgzVz.

CAx wPv F PVU AgP:

C) v Cx WvPUz QAi g v U;

D) Wvz Pgt i sAi wgP, U;

E) U Wvz AP gP.

. & G. : Gq vAiij AU (E.J.L.PAiCrAi AzAx) F UP g?

G: z, gv.

...42...

P.

CAvU CWvz Aiz DAiPgCPgU (P. 10-J)P Ug CWvAzjAz VqVz g Aiiggzg PP DAiPjU qzVz.

MAz , wCWvAz DAiPgUP Azg, Cg

iPU MAz wPv P CPg

Agvg (CAzg,Aiiz Cf PjzAi),CAz MAz wAUUV

MAz gu vqAvAi Pvg.

U wPAi Pzv UUV,iP CAx UPgtz jwU

j v DvCAiz,

jg DAiPgotAiiV EqP

E JAz w GvgqP.

iPU v Uiqz v dj

JAzzg, DU wP qzv UUV

jgotAiiVqP. CU

Czg gzUzg, CAvwAi Aii Dzsgz

PwzAzDAiPjU wPUvz.

CAx w PqzzDVz, DU v PUg

CAvjU DAiPg Ezw, D CAvg

jg PEqvg E

JAz Cg P Ul qvg.

...43...

Pg UAgz zP Cx UiP wP v qPUAx AiizzgP ZAizg, iP U iq, Wl qzK UUV Ai Cx jwP v PPg DAiPjU11 qPUvz. FP PlPz ZAiz. F QgwUAiDAiPgAz GRg Cz PUgg jgzU PUwP PPPj JAzV wAiP.

2. zAqU (CAiz CrAi v Pv ziP )

iP F PVU szg-

guvAz DAiPjU gz; Cx wCWvUzU CPU g z Ez;Cx,

wP P (Z P) Engz

DU, C/ Lz g gUgU Egzz dq zs/Vgv/. DAiPg Cu EzEAv PAizs iqU v DAiPjU EAvCgzsz U Cjz AiAz Dg wAUUVAiizg11 F CAiz CrAi, sgwAi zAqAvAi Pg, DAiPg

M dP Aigg v Cg gdPgCPv Uem Zgr P P iqUvz.grAi, PP CPjU PUjP d PAi CrAiAztP v CPuAi P iq gvg.PlPz, gd Pg CPv Uem wP grP PP CPjU ` PUgg jgPV iAQvDAiPg JAz P iqvz. DzjAz CgU PPgAzg Zj P v, PUgg jgCAiz CrAi Zgu v P zsgUPUvg. DAiPg MAz av zz PUgg jgPV P iqVgvz; AUg Gvg MAzav z, CAvAi AUg zQt, Ev.

...44...

F Ai Ai iAiz Az vgz, DUAiiAiAz Ezg Aiiz Cgzs UtUvUzPU.

3. w CWvz AiU E ot PDAiPjU CPgz (PA 22-J).

w CWvz Aiz, jgP ot-AiiVng v PU JAz DAiPjUCzU, Cg v PgtU w iPUwPAiAz gz v U ot Elv PV KP E JAz Pgt Pz.

iP Pgt vj sz, DAiPgwi PUz v iPU Gz tPqAv Dzz.

EAx AiU wi iV CAizDzsgVgvz. (CAzg vz 50% P v CvUuPg irz. ` `K qP? JA sUzGzgu r.)

P. & P.

4. zQAi vu (PA.11)

AsAx Wvz Aiz, iPU CWvzwP v gAiiVz, Pg Aii z,nAiiV zQAi vuU MUUAv iPrPvPz. WvPUz PUg CAv zQAivuU MUU v vqVPP.

PUg V MPAqz gvV, vuAi Ae 7jAz U 6ggU DVggz.

PUg jwAi v Ai l gqzzU Cx CzszU, iP

...45...

C Ai l g Aii eUzAi vuUMUUAv DvU Av iqUz.

PUg g zg vuiqU DPAi vq v EgAvP Qz. (Ai 19)

PUg C wg zgjAz v vzQAi vuU MrP Mzg, DU viPAz qAi jgz P CPzPv, U C vuU Az gMzgU C P CiwqUvz. MAz PUg vuU vqVPz CzP vzg, D PUg CAvjU jg q DAiPgDzAz grz.

Z: iP PUg zQAi vuUPgzAiz, Cx PUgU iP zg zQAiitv vPgUzg, PUg itvPVEz AztAiiz wg zg wg Uz.zs PqzgUV Hv itPjz Pz,PUg Az xz wiU,K CAPAz zsj PqAi qAivqVg PP CPjU lz.

P. & P.

5. MAzAzP g DAi(PA. 28)

iP v Pg, MAzAzP g DAi Ez.PUgg jg CAiz CrAi gMAzUU AAzAv Eg CPU AiiAizAiiz Zgu qAi Jgq AUqzgMAzAzP AgAx AUUU AAz. jgz itP AAzAv AiiAizg AiizCvzg dz nU q Dz Aii MAzP

...46...

F CPU GT. F MAzU F PVUAzVEgz-

jgV qzz Aiiz UAl vzg EvxUz [CAzg, iP Czs-iP AzAiU zsvAi jw UAl t(MAz jU) qz, Cx Czg Cz-zjwAiiV iqz] Cx;

M U Cx QAijU Aiiz PvHvz 12 CrAi qzz Aiizzg jg.

EAx Az sz DAiPjU evAz PP,Cg CAv ez Clv U jQz Avg, azjwAi Cz Azt irP.

MAz vz iP v CPAAzV ivrg t JAz GTzg v gAi sAiD t jg jzV qzz JAzvgzg, DU jg qPz iP zsvE U Cvzgvz.13

MAzU Azz v U iqgzgjuU (PA 29)

iP EAx MAzU DAiPg Az-PPAz P vz. vzg, iP tv q dgUv U Evx / MAzz

12 Pv Hv JAz ejU vgzzAv, PZPnU P MAz Hv. Pv HvzCrAig QAiAzg v PU wPzsUzAx. Gz: C Ai Cx iP CQ.

13 Udgv GZAiiAi, ZAZ /g. gf v (1969) 2 J.J.e. 357 Jw rz wAv.

...47...

CrAi Gz tzg Ezg Cz QAav Priq V. iP CAv eAzAz szg, CAi CP qJ CPU jwAi jgz At viP PqAv DAiPg Dz iqz.

MAzz CrAi iPz CAiz CPzAvAzAiUPz vQAv Pr q zs.U C/ irzg, MAz AzuAiiU.iPAz r v zAqz jwAi iv gfirP zs.

P. A.

grAi, PlPz CP j zs AzAi-irg v CAx MAzU DAiPg Azt-Ug gz EgzjAz C Pq gUg. F C s it PUjPAi i.AUj DAiPg Az El MAzz AUU`wvAi WlU jgz vz AiizgfU CP. Dzg ` wz AUU CP jg. 2 - 3,000/- zgU gfU CPz. gf irPzEzg DU juU U PUg RzV DAiPgU`wz. CAzg, Ag Pv, C/PzP Ai v t, EUAzV CP jPUg Pr v MP s gvz.

Pv Hvz CrAi g Cx QUqPz jgz Aiz, CAiAizAzg v DAiPg ot Eqz.CAx QUU irz Aiiz gAzAi PCrAi jgPV irz AzAi JAzjUtUvz.

...48...

Z: DAiPg Azt v AzAi t otEq F CPU Aig v CAvg Cx AwPAz Pq Gz Az. ZziP v CAvjU Pr v q zsvEz. CAvAi CQ CAv Evg CAvg PzP iP ev P erz.DzjAz Aig v v CAvg AiziP Cgq MAzP gz, Dzg:

CAv MAz AzvPz, U

t gV PqPqz, DAiPg otEqvPz.

Ezg:

DAiPg EAv CWvz U wPv qzK U VAi Aii e CgAzt ir g.14

DAiPg Aii Aizzg AztAizz. evU, MAz AZ, s-UAzV rgzAz A CjU PgtUzg,DU Dv iPAz Pl e wgj-z v MAz P DeAiAz ej-Uz.

P. & P.

6. jgz vgu (PUg AijzAv U Pv HvUg PUgg/QUU jg q U).

iPAz PUgU rz t iv F CAizCrAi ` jg JAz jUtz, Cz DAiPg14 K U PAiP KPAzg , EvU Aiz

DPuUU Ai qg.

...49...

P rzg.

M DAiPg jg ot irzgv,PUg UAq Q DVzg DAiPg CUgV t qz.

Azz Vqz PUg zsAiU vEvg gzgjU t AzAi irz, iPAzv CAvjU U AzAi irz AiizUAl v qPz jgz dzvAz PAi zs (PA 8)15

P. A.

PlP AiiAi Ai 11g CPzAvCAi wg J PUgg v iPv DAiPg v v CAvgU gUv U Azt irzVz. PUgvl Azsz, jgz vguUVZguAiAzg, Ez Q CzP P vgz,v PUg Azz QU CAvgAzDAiPg sPUvz.16

DAiPg jg ot Eql Avg, CjUPzg wAijU J jgUzAz zsj CAvgU vzjUgAv Pgz.

CAx jg rgzP iPU DAiPgPq gAi PUgU jg PlzP P

15 Px qAii /g. JZ. JA. PjAii CAq J.L.Dg.1951 P 877g Azgzz L 1399.

16 PP CPjAigqAi ZZAz PAqAzzAzg FCP GAiUz. Dzg Ez ` P JAzzjAzP PUgjU GAiPUzAz Ptvz.

...50...

g v iP EAU Czg gE.

PlPz C sAzg, v zsAiA EzgCU 50% qUvz v Gzz CAi-z P 2(r) g ( z) wg CCAvgUU V AZUvz.

CAx Zgu irz Avg, v Aiiz CAv-j JAz DAiPjU PAqAz, DU Cg iPUt AgVP. evU, Kzg Gz tEzg, DAiPg Cz iPjU iqP.

iP vjz jgz gz P vUzir Pz.

Pv Hvz CrAi g CxQAijU, DAiPg ot Enz UAl t jg q Aiz Cz vqVngzEzg CAv QU sPV DAiPg CzgAiz qzPz [P. 8(7)]. PlPAiiU Ai 10 g CrAi v PUggCAvjU Pz jg DAiPg P(C) Pj P U Cx; (D) Pj GvAiAP Cx; (E) CAZ PZj GvAi AP UvqVz. P Hvz CrAi g PUw/QUU (CAzg E AigVgzPUgg) Pz jgUU F AiCAiUvz.

Z: jg tz J Uz gzPqP U J vqVngP JAzAtV DAiPg ZU lz. Dzg gjVAv PUgg Aiz vqVPAi Z Jz

...51...

AdUvz, CzU DAiPg jg zs gPUgg Aiz vqVzVz. evU, gjUzg, ssU Aiz, jgzsza sU vqVPU Vqvz v GzzUzV qUvz. Ez AtV wAiAz AUPCUtVAi zsjUvz.

: EAv CPUz- (C) FUU irgtAzAiU gvVAi jgz t v q;U (D) gV jg qg; EU PUggq (Pv HvU CrAi gQUAz jUtz) j / AAzPU iqU Cj ` gPuvP iU(`P Dzsjv iU P gzz) P E Gzgu-UV. Ez Azsz gAigz CAAzg PUgg iV Z Pzg, vzPAiiUzzg.

CAvjU q jgz jgu

PgjAz P CPPUU PgtAzCx Aiiz CAv jwU vz Pgt-Az Cx Ez P GzPV, DAiPgCAvgUU qzz jgz zuUUAAz DzU grz. Ez DAiPjUAz CfAiAzg DzsgV Cx vU zgv iwAiDzsgz DAiPg v PAiRgV iq-zVz.

P. & P.

iP jgz l MPzg Kiqz?

CUvjv, jg, Cz Pz qPz, CAzgCWv WnzU - zsAzg 30 UUV.

...52...

qAiUwg jgz l iP Mz Pz,DU iP vU M djAi lPjgzs zsz U qzUvz. CU iqPzg t DAiPg PZjAi otEqP Cx PUg EqP.

U iqzjAz, Gz jgzsPV PPgDAiPg PUg E P Zz vUz.

...53...

CWvAz WnzU CjPz zszAQ g (l 41 r)

CWvAz Cx UJqiqAx CWvAzzU,

U Dz CWvz Avgzsz U iPU CxCz AAi P Zj

PjAig Ez QUwPv iP PZjCx U jfg

P Pz Cx CAxv wPPz

gAiz.

PUgg jgP EgDAiPjU, PUgU AiizAxAiizzg CWvz U wz

Azg wP vAzqAizAi vU QAigU

CPgUz. Cg UPgtAz iPg P,Dv/C jg q

zs/ JAzvzAi JAzP wPvAz Pz.

U JqiqAxAiiVz, iPUCWv Pjv wP g

irzU, UUz PUgUzQAi vuU Mq

gPAz iPwPUvz.

wAi CAvU Jjg UP JAz

Ur DAiPg CPg CgZU lz. PlPzgrAiAzg, vPUgAzV

zsAiizzg Ezg CU50% qUvz, U Gzz

Evg CAvgUU VAaqUvz.

Pv Hvz CrAig (PUgVgzCx v PUg CAv-zVgz) Cx QAi

Aiz, CAiAizAzg v

DAiPg ot Eqz gvU P Hvz CrAig /QU gV

AzAi iqz, C evUMAzP gzVzg U

iqP.

iP v Pg, MAzAzP g DAi Ez:jgV qzz Aiiz UAlvz g

EvxUz, CAzg, iP CzsiPAzAiU zsvAi jw Cx Czg Cz-

z jwAiiV (At/sUB HvP jg).

CAx Azsz MAzev (D EvxUzg) DAiPjU PPUvz.

DAiPg CAv ez ClvAiU jQz Avg, azjwAi Cz Azt

irP.

...54...

...55...

P.

wP z Avg v CWvz APAz 30U Avg iP jg qzAvjwU, Cx Pg v iP MAzAzP gszAvzU, PUgAz PP CPjU MAzCfAi gAiqz. PPPjAi JzjqU Cg-AiiAU PtzVz.

PUgg U Aiz PUgg PU vjvVvUt dj Pgz gvz. PUggjgz dU Ai iz vAwP zsCj. Dzg, iP ZguUr-PzjAz, v Ai vSU MrzzjAz,P P zsU CjUvz. Cz PgzAi AVPzjAz, PP DAiPggF dj s P iqUvz. C/UCP Pg, dU Evxiq DAiPgPj dP zs AvAi P CPUGA i VP zAz A i U CP irPqv.17

CzsAi 5PjgU(wiU)

17 F CPUAzg: it ir Q qAiz; QUdgwAi ejUz; v zRwU wvg CPU vr Mvz AvzU DAiPgC/PgtU Evx iq GAiVz.

...56...

P. & P.

i. Aiig P Zz? [P 10 (1)]

PUgg jgPV, UAiUAq Pg Cx CgV vg DAiPg Az P Z CfPz. V, P ZuU CfAiiV Qgg Pvg.

Z: DAiPg Az Ai EvxPV Pz AwgU,iP zsvAiiz jg rPAi Ciw-g. Pg WvQqz Pq F CAizCrAi wg zgz jg qz iPPvVgvz.

ii. Aiig P ZP? (P. 19)

Pz vqVz v PgjAz Csl CWvUUMAz P iP jg qz z,CWvz z zz PP CPjAi PZz. w CWvz Az sz, PZP viV z, Cx iPg Az-g v PZjAi P Zz.

P. A.

PlPz, P Zu zsgz PjAi M`PP CPj - Eg DAzsz v vqgdU CPjUVAv PV zeAigVgvg. DgdU PjAi AiP PP DAiPg lQAvQjAi zeAigVg.

iii. P Zu iqPz P w (P. 10)

CAx J P ZAi PUg CWv Cx Wnz Jgq UUV iqP. CWvWnzU iPU Aiiz wPv zg U

...57...

Jgq UUV DAiPg Aiiz P Zuiqz DAiPg Ai ZguU vUzPgPjz. CAx MAz P Zu iqvqVzg, PUg vP Pgt rz Dz DAiPjAzD vqzzP P zsz. CAi ` AidPgCAi zjAz, Cgzs v UjP vUPgtU DU vqUU U vAwP EwwUURv Eg E Eg.

`vP Pgt JAzg?

Gzgu #1: PzAmU CWvAzg sV,PUgU C Jgq PU CP jv-Uz ( sP) v Jgq j CaQvU MrPv. C gg U PaQvAirAi Ez. AiiAi jg Aiz PZ vqzzP P PgtgzV vqv.

Gzgu #2: z GZAiiAiz PgtAzg18F jw w Jw rAiv - ` `vqP Pgt, CAzgCPgv, P C Ai, PjAi Mmg Pt,EU vq P PgtU``. FPgtz v PUgAzz zsAi 8 Uvqz Avg CfAi Qz.

CWv GzUAA SAiAzg AP DVzg,PUg z P U CAx SAzV vvUgdj DVz, D CAi CWv Wnz AzjUtz. MAz P SAzV PUg gevUzP zAxVgU, DU PUg vjw Pjv iPU wP q AP AizCU w DUPUvz.18 Q U Cg /g z G PP DAiPg v

Eg, 1998 L J.J.e. 158 (z) (r.)

...58...

iv. CfAi (P. 22)

jgP CfAiAz Aiz izjAi Plgv DAiPg Ez CfAi DzjzsgVg. CAzg, Cz F PPAq gUql irgP.19

(C) CfAi qwg jwU Pjv zsgtsAi MAz g U Cfzg PZwg jg Cx Dz.

(D) jgPV iP gz P Zzg,CfAi U iPU z D CWv PjvwP vz AP v U iqKzg vqVzAi, Vz D vqzzPPgtU ggP.

(E) sVzgg g v .

jgP P Z J CfU Pzq DAiPjU gAiP. P Zg jgz w g. 1000 P g.2 Vgvz.PUg F v q Cxzg CAwDz gr vP w Pj MAz CfAiPz.

MAz P CfAi v PUg CAvjAz /CAvg gV gzzVzg, CfAi CAvgU sav UwgP.

P. & P.

E PAiPvg zz vAzg CWvWnz Aiz Cx Avg zsz U iP PUg PjAi Aiz U v Pz

19 PUg jgPV PPz CfAi izj UVj 7 r.

...59...

E

P

iq

.

V,

E

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U

Uv E

!

...60...

Azsz AiAmv JAzg U gUAUz. PP CPjAi Avg iqPZuAi F gU uAiP vvz. P iP/ CAx PUg vAifPArgz v JgqAizV, CWv PzAi AAi Dgtz Wnv JAUCUAiv/.

Gzgu: g-Ai v AUu PSAiPjVg PPz Vje, Pj v C zU l UAiUAz z. DAvg PZzU, iP D PUg v Piqwgz CUz, U D CWv v PzDgtz Wnz CUz. Pgt EdnUArzPAzg, D PUg PjVlPArzvj Aii PjAi zRwU iPElPArg. Eg F CWv PAqzPVPP CPjAi Az Q , PUg AAPgl g Aii QAi U.

PUgg jg CAiz U g PjU zw iTPV iqAx Pw-UUVgAxz. EAx jwU, PUgg vUzRwPzAv zRvU gAi qAiAiwP. iP CAv zRwPEnzg, DU PlP GZAiiAiz Pg, `MAzwP CiP iP UjAiiUPUvz. DzjAz,v zRwPzAxU Enz PgtU, -PUgg g P gAiiUvz.20

20-21 J.L.n.Ai..Ai gd PAiz v PP Qgzsg Cg v ..Vj Enln J. eeggU 18 sj 2005 gAz `PUgg jgCAiz CrAi PgtU EvxPV sUz CPjU

...61...

P v PU PzP sAiAz -PUgg Q Eq. EAx PgtU,Evg zR gUUV jQP. Gz: PUg AP P, Cx Pg D P PlAiizzgAz CAZv ( PUgg CxPUjAi PUgg Ez Ptz)21

Vje Qg K irzg? Ez J PUgg jg PgtUU MAz R P vAvVz.

jwU CUtV, juPjAiiz vAvAzAzg,Cgzs CAz gzPqVzAi U CzAii Avzz JAz. iV PUg CWvzAvg UAz Pj DvAiAzP PAqAiiU,jU g q MAz Pz Pv DvCPjU z.

GzguU, iP v Dgtz Pz gvgVgPUgg gPvU P CPU PVCgzsjv zsVgz, UV Cg CUtAiDg DUz.

F zj PzjAz Jgq jwAi sU; CgzsZguU iP z vzg, PUgg jg Pgt zsjwg PP CPjAi JzgEg zAi C/ zsvAi v iqCgV AiUvz. JgqAiAizV, Ai Evxiq iP Cz Mvq gvz.

MAz Cf wg PUg Pgtz CAwsvA g Vqzg, CfAiAzg C Pjv Eg gzgjU20-21 ...v U Cg CPg v PAiU, UZn

AzAi CAi v Pv PAiAirAi P vP Zu JA AiV qz PAiiUgz MgAvg Mg ivqv zAv.

...62...

Aiiz CsAvg. Vqz Cfzg VQz CAx CfAi Azg D P jvgzgg E Aiz MU zRU gPA AiiUv CAi E.

P.

v. PtPz v gAi zR (P. 24 & 25)

sVzggU (PQzggU) vU DAiPg JzgCx Cg Rz PtP P. M Azvwg Q/td MPlz z/EPg CxF GzP PgAz Pz Evg QPUg wz Cx CPzgPQzgg wz.

Z: P iP vgPArgv, vDAiPg Az dgU DeUAz sVvPv U v gz v vrv(v jg q zsAz v iqv).DU Cj jwAiAzg, CAx DeU gd UemPz v wPAi (P ZuAig AiwP) DAiPg PqAz vVz, Cx, DDeU w MAz iP PAiU CAnz.Ez , iP PtPzg, CzAid AzgAiz U C/ DUzzwPPg juU JzjPUvz.

wAi Qzgg rz QU g zRDAiPg MAz e vAiijP. Ez CgPAiig gAiP v PP, U Fe CPv zRU MAz sUUvz.

Z: F AAzsz PUgU, iPUPUgU J v qUwv JAzP v v

...63...

PZuAi Pj Aiiz PUzvUvr zsUzU, AUj grAiAzg,PP CPjAi PUg PZuAi Avg!

Jgq PQzggUAz zU ArUvz, AvgDAiPjAz DzAz grUvz.

DAiPg, vU jAiAz vazg, EAx MAzAi GZAiiAiP Mz.

P. & P.

vi. iP jg q zs irzgKUvz? (P 4-J)

jg PUgU UAiz Pq qvPz.jgz Ai gz MAz wAUUV HvAz PUgU iP jgt qz,DU DAiPg CfAiAzg PUgU F jwAijg qz:-

(C) PUgU jg qAv, evU 12%zgzAv Cx Ez zgzAv, Dzg q APMAzg zgQAv azAv, Cx CPv Uem MAzgPlUAqAv g r qAv DAiPg iPUzz; v

(D) PUgU rz tz vqzzP Aiizx Eg JAz DAiPjU Czg, F grAi evU, qPz jgz 50% QAvaz d q Cg DzzVz.

PZuAi qU tUz Avg vPUgg jgz DAiPg PUgU jg rzDzAz grz Avg PUg `CfAiQPAqg iv r v dAi DAiPg

...64...

z. `sPAi22 z vvUU AzAv,d qAv z CAx DzAz gr DAiPg P q CP iPUPqPUvz.

P. A.

PlPz ZV, d gr E, iVPPPjAi r Pvg. CgV, iPPAz t ot Eqz, CPjU iPqPAi Uz Avg dAiAz z.

jg q vqz PgtU iPAAir v d q zsVgvzAi?

Z AiiAi JwrgAv23 C gz MAzwAUUV jg rz, DU rqPz vvV Cvz. qPzjg zsvAi Csd CAUAz CzjUt Vz. CzjAz, PUgg jg CAizCrAi nP Aiiz zsvUU iP irzU, iPAAi jg Czg rAi qPUvz. PUgg jgQgDAiPg rAi CWvz APAz EzgjgPV grz Dzz APAz PPz. F JgqgAz iq C/CCPgUU Ez.

d q AiV Jw rz w KAzg, DVgvq, UAq iP AiQP v v

22 `sP Ai JAz Ai RavV v AisAUUz v AiiAiUAz PUAq zwUAAvz.

23 z P UU, Ai, /g z v Evgg,wU, 998, 001 J.J.e. 363 J..

...65...

CqAzVgzjAz, Dv dAi qPUzgv, iPA C.

Z AiiAi PlPz GZ AiiAizwAz wv. PlPz CzAz Pgtz25PUgg jg CAiz CrAi qPzAiiz jgz Azsz r v dqz iP vUzPArz iAiPV gPVv. UV GZ AiiAiKAz tvAzg jgz evU rAi qiPAAi zsVg JAz. DzjAz vUzPAqiAi Pgg AzsU Cz CAz.

vii. (P. 30)

PUg Aii w gzVAiizg iqz v Cz GZAiiAiz z.Ez P U iv iqz v DAiPgCAx U C irPlg iv. U CirPlzP Aiq UwU Cg itv-Az Ai zsjvUvz. AiAz iqEg AzsU j 2 g wVz.

P.

Jgq jgU gz wAzs [P. 3 (5)]UAiUAq PUg M iP gz PAigirzg, Cx Cq MAzAzP Azg Dv,CAx PUg Cz UV AiiAiAzgevevU qAi gir V. (DzgC/ Q-Ai iAiAzg Uiqz). Cz jw, PUg Pz Az szMUz zP Pjv jgP UjP

25 NjAiAl i PA mq, gz. gd, 1994 Je 191

...66...

AiiAiAzg zAiAz rzg, DU C/F CAizr PP DAiPjU gzPAw.DzjAz PUg vU Pz jwAi jgDjPz, CAzg, PUgg jg CAizCrAi, E UjP AiiAiz CrAi Cxmg U PAi (mg CWvVzg), DzgMAzQAv Z jgP C/ Cf QPAw.

P. A.

PUg mg U CWvU PZuo (Ji...n) RP CfAiAz QPArzg,Cz Avg D PAz AvUzP zsz vPUgg jg CAiz Cr vAz CfQPz. MAz MAz CPv KAzg C/JA...n. P Aii jg qAzv iqPUvz.

...67...

jU jU

...68...

iP vz PZgz MAz jwAz EAzjwU vgvz. CU V:

PUg CWvP MAz P lAizg, DU iP v PUg Pz rvUzPAq vU gq-MAz sU JAz PPUvz.

Z: F z, CWvP AZ 12 wAU CziP CrAi vv PjAi EzAv PUggUPgtU iv MUvz. PUg MAz ASAi iPgUAz Pz GPArzPVzRU PjlPArgz v A rAivPU CgUAz PjVlPArgz. DzgP 5(J) E CAiU.

PUgzg CWvP MAz wAUVAv PrPirzg, DU M Cz xz, Cz z CzjwAi P iq v iP vV KqAiv Cz iP vz vVgvz. [PA 5()].

U PUgU iP v PP jwAi P5 () CrAi PqVz. D P Pg, `PAi vvCAi Pz U PUg Az MlPAi vjAz UuPg ir, v D CAiU ASAz sVz. ` PAi vv C JAzgPAi v P irz U.

iP vPP jw(PA 5)

j 1

...69...

U PUgU zP CPV PUAz lPAq, zz iCxz F Pz CAi `vv JAzP.PUgU 5 U P Qg Az sUgz, DA JAl U Pz Uz, v PUz. JAigU Pg CAi UVAv a, DgU PAi v UP iP v PP UtU vUzPz.

PUg D CAi M M iPAzAifnz JAz CP. C/ CWvWnz Aiz Aii iPAzV P iqwz/ D iP jg q zsUv.

vtP zg qAi PUg wAU v P 5g Png Aii zwAizg GAiV PPz. wg P Ca () Cx () AiMAz wAUVAv Pr Pirg vtP zg qAiPUgU GAiVz. iP v UtP iqUqU vU PP vUzPP.

...70...

U AzsU AiiAzg:

MAz UAl v jgV q grzDzAz Czs-iP AzAiz qUqAijwAiiVAi Cx MmVAi, Cx UAl vMmV Cx sUB jv qAv P ZCP qzU;

r Cx dUV grz MAz Dz;

CzsiP AzAiAzg jv sw iqggrz MAz Dz.

v PUg CAvgU q jgzAaPU C irPq MAz Dz, Cx CAxCAv JAz v vV P QAiUAiiz PZuU CP qgAv Dz;Cx

MAzz eAz Azz MAzDz, Cx Cz AzAv Azs-UUlAv AztU CP qAx Dz;Cx

EAx AiAz Cgv UUVvPz.

UAzsU

j 2

...71...

jZz I

[PUz 2(1) v 4 r]sU I

v At HvUz JAzjUtz WvU n:-

jZz Ij 3

P.A Wvz t UP xzPq

1. Jgq PU Cx CUUU Hv/dRA 100

2. P v MAz zz 1003. Jgq P Cx vqU dRA, Cx

MAz PqAi P Cx vqAi dRAU vAz zz 100

4. P Pg iq PPCPz z PVgU CAxAiiz P iqUz zAi 100

5. CwUAgV R dfVgP 1006. At Qq 100

sU I Iv sUB HvUzJAz jUtz WvU n

1. sdz Q P dRA 902. sdz PU DPAi vAz

[20.32 ..]QAv Pr EgUlzgU dRA 80

3. DPAi vAz [20.32.] CAvgzz AzAzNP Ai CaAz [11.43..]VAv Pr CAvgzgV JzgdRA. 70

...72...

P.A Wvz t UP xzPq

4. P Cx MAz PAi g UgU Cx NPAi vAz [11.43 ..] zgzAzAz PU DzAv dRA. 60

5. g 306. g v Czg mP 407. MAz PAi gU 508. MAz PAi g gU 309. MAz PAi Jgq gU 20

10. g vAi Vt 2010. J g v PvjVgAv Dzg

UzAx dRA 10

dRA PgtU - P CAiU11. Jgq zU dRA DV Aq PU

U DU dRA. 9012. mm Vt QU z

eUz Jgq zU dRA 8013. mm Vt QU z

Jgq zU J lU 3014. Aiiz n VtU q Q

wg Jgq zz J lU 3015. Aiiz n VtU q QU

PAZ zgz Jgq zz JlU 20

16. PAi dRA 9017. PAi PU zq (mAZAlg) Ai

vAz Cv irzg [12.70 .]VAv Gzz agz PAi dRA 80

18. PAi PU zq mAZAlg AivAz Cv irzg [12.70 .] VAvGzz ag Dzg zs vqAiAzgVAv Gzz eUzPAi dRA 70

...73...

P.A Wvz t UP xzPq

19. zs vqAz PU [8.89 ..]Ar Az PVgU JzgdRA 60

20. ArAz PV P [8.89 .] QAvZ Dzg [12.70 ..]VAv PrGzz Jzg dRA 50

21. ArAz PV P [12.70 ..]VAv Z Gzz Jzg dRA 50

22. MAz z dRA DV P PUCAvVUz 50

23. mm Vt QU z MAzzz dRA 50

24. mm Vt QU P MAzzz J lU 20

Evg WvU25. Ez vqPUzAv, MAz Pt

, vAz jAiiVz. 4026. MAz Pt z , Aiiz

vqPUz, Cx Pt UqAiPgUz, vAz jAiiVgAxz 30

26.J MAz Pt sUB z 10

C. U Cx JqU gUvg

27. Er 1428. Jgq VtU 1129. MAz Vt 930. z v PvjVgAv dRA 5

zsz g31. Er 732. Jgq VtU 933. MAz Vt 734. z v PvjVgAv dRA 4

...74...

Z: F jZzz GTg Aiiz CAizCx CAUz At v vV, GAiUUzDU D CAi Cx CAU zAvAiJAzP JAz jUtP.

P.A Wvz t UP xzPq

GAUgz g Cx Qgg

35. Er 736. Jgq VtU 637. MAz Vt 538. z v PvjVgAv dRA 2

. U Cx JqU lUl

39. mm Vt Q P 1440. sU, zAU 3

Ez Pl41. mm Vt Q P 342. sU, zAU 1

MAz zz Jgq lU, l l43. mm Vt Q P 544. sU, zAU 2

MAz zz g lU, l l45. mm Vt Q P 646. sU, zAU 3

MAz zz lU, l l47. mm Vt Q P 948. sU, zAU 3

...75...

jZz II[PUz 2(1) (J) r]

P 2(1)(J)g Cxz MU v F PCPUU F PV QU PUgg JAzUvz. CAzg, Aiiz QAi F PPAqUAvAifnzg PUgPv-

(i) Ui zAiAz Cx g Ai l,Cx Az Cx Evg AiiAwP QAz CxzZQAz Zvz Azg Cx sMAzg u Cx jj, Cx CAx PgP vA PAiiZguU AAzAx CxE PAiP AAzAv Aifnzg;Cx

(ii) Ui zAizg j, J PUjP PAi 1948(1948g 63)g PA 2g CZz (P) zSzAv Gv Q A i A i Az qUwg Aiiz Dgtz, Cx PgzjAiU, Cx EAx GvQAiU Cxirz U AAz Cx AVPzEz zsz Pz [CAx DgtzU CxPgzU CAx Aiiz Pz Pj DVg,q] v , g Cx Evg AiiAwP QCx z Z Q A i GA i V Aifnzg; Cx

(iii) Ev Cx Z QU D jwAi PjAigPgU MU Cx DgtUU AiizAzg Cx Azg sUz vAiij,

jZz IIj 4

...76...

z, zg, CAPgU, PAiAvzg Cx GAiUPV dU,UtP Cx iglz GzPV Aifl;

[gu: vAi ij, z, zgAi,CAPgU, PAi Avzg CxGAiUPV dUwg, UtP CxiglP AAz, E AvzP AVPzEz Pzzg F CZzz GzUU,CAx DgtU Cx PgU gUAifnzg CAx DgtU Cx PgUMU AiflgAz jUt Uvz;] Cx

(iv) iP g Cx nU AAzAvrz vAi ijP Cx sPAiAifl; Cx

(v) UtU PAi, 1953 (1952g 35 ) g P 2 gCZz (e) Sz jv, UtUjPPAiiZgu Cx Qg RdP AAzsl Cxz PU JAxz P, AVPz UiP l, Evg Aiiz jwAi UtUjPPAiz Aifnzg, Cx

(vi) F PVU Aidi Cx UgAiiAiiVAifng-

(C) sUB Cx AtV zZQAzCx Evg AiAvQAz Cx AzZvz Aiiz qU Cx U Zvirz qUAz JzAiU CxJzAi Gzg qV; Cx

(D) G CZz (C)z q irgzEvz l vPz Cx aAiiz qU; Cx

...77...

(E) G CZz (C) Cx G CZz ()z q irgz, UAz ivPAiiP P zz CP PgzP U Aiiz qU; Cx

(vii) F PU wz GzUU Aifnzg-(C) Aii qVU v zstAi Cz, AAi

z CVz qVU vA, E,EAzs P, , zg iq,Pq, Z iq Cx t AiPz vqU; Cx Azg PAi, 1908(1908g 15) Cx R Azg lPAi, 1963 (1963g 38) EU CrAig Aiiz Azj zUU AiizPU vAPz Cx PAz EzgPU s Cx V; Cx

(D) Uz P qUAz w P; Cx

(E) Azj gUqU Cx EztzAUg P Cx AUg r; Cx

(F) PU MtPmAi PU Cx qUMtPm nUU vUAi Cx zVq;Cx

(G) vv jwAiAzg Aiiz PAiAzPlPmU v Cx vUAi; Cx

(H) CqvAwU v j AU U zvP P, AUg Uz UU DiP tz Ugv iq, MAQgPPU CzAv vUAi Cxz, qUzjAi , f-gPP vzsU UtlP Pq,

...78...

Cx vvi Ptz Ez Evgu P; Cx

(I) Azg P m U q V zjA i GjAz viq gztU Aiiz P; Cx

viii) F PVU , , zgAiCx Pq Pz Aifnzg-

(C) lAz P MAz CAvVAv JvgZVz Cx ZVg Cx ZUAvP Eg Aiiz Plq Cx lAztAigU 12 Cr Cx CzQAvag; Cx

(D) Aiiz CuPl Cx CqUq CzgPvAz Czg AigU 12 Cr Cxa Jvgz; Cx

(E) Aiiz g, v, gAU Cx P;Cx

(F) Aiiz AzgPm, qUsgwPm, z-Uq Cx Evg PAA P(qUU AUg P Ai izPUUAqAv) Cx

ix) Aiiz vAw Cx zgt AP APvUgzP Cx PA Cx Aiizv Ai zZQ vAw Cx P CxPA Cx qUA Cx CzPV Eg erPUv gPgtU jj iq, dU,zzq Pz Aifnzg; Cx

x) Ui z gvV, Aiiz UAi vUqUiUz, PtAi, Cx ZgArAi

...79...

it, PUj, jj Cx Pq PzAifnzg; Cx

xi) Ai iz CVP zz sUzAifng; Cx

xii) g PAi, 1989 [1989g 24]g P 2 g UPA 197g GjZz (31) v GP (1)gSgAv g AAv PAiU gVAifng Cx g Dqvzq UwUgAv G-UwUzggg PAifnzg; Cx

xiii) g CAZ Ai jPP, CAZ P, CAZ P Cx d- UAifng [Cx vAw Az Pv,Cx CAZ Cx g iU APvUgV],Cx sgwAi CAZ v vAw ESAiiV gAUt Pg EzGzUz Aifnzg; Cx

xiv) PwP m Cx VP C vUAiPUjAi Ui zAiAz gvVEz Pzzg; Cx

xv) r PUjA i A i i z PzAifnzg; Cx

xvi) Aiiz CUvz PAiz- C A 12 wAUAiiz MAz [Evz] QUVAv Zdg AifzAv Cx rzUGAiVg, Cx Aii CUv vGvAUAz vlP [gq] CrUVAv ZEzAi CAxzg Aifnzg; Cx

xvii) v djVAv Z QU MAi Aiiz

...80...

zAi PUjAi Aifnzg; Cx

xviii) Ui zAiAz l, Aiiz JmAZ, P, gg Cx Z JUAi GzPV UwzAi; v Agq wAUU Evz Cx a dgD jwA i A i Q U VzA i CAifnzg; Cx

xix) Ui P l, zZQAi lP,D QAi / PV, gtz CxAaPAi Pz Cx Cz gP CxlP Pz Aifnzg; Cx

xx) sgwAi z PAi, 1927 (1927g 17)gPA 2 g GjZz (r) Ai SAv EgzAi PQg; Cx

xxi) dP zPV Gzg iawPgtz itz Cx CAx avUz Pz Aifnzg; Cx

xxii) DU Cx PqUU ElP, vgvq Cx Czg PU Aifnzg;Cx

xxiii) FZ oU g vUAi Cx CUPq Cx CU U er, CxCzg Gg Mq U P V,Cx PZU A Cx vnAiqPAiU Aifnzg; Cx

xxiv) DU Cx Evg PqUU miqCx A PAiiZguU Aifnzg;Cx

xxv) ZPV Aifnzg;

...81...

xxvi) F PPAq DgtzU Cx AUtz gPUPtP Cx sPAi Aifnzg-

C) gPU AUl Aiiz GUt CxEvg , U J D A 12 wAUUCAi AiizzgAz 10 CxCzQAv Z dg Aifnv D;Cx

D) Aiiz igPm - J D A 12 wAUUCAi AiizzgAz [50] CxZ dg AifVv C; Cx

xxvii) grAii Cx P-QgtU GPgtU Pu v CzgqAi P Cx Qgt Uq APgAv Aifg;Cx

xxviii) sgwAi AiP PAi 1934 (1934 g 22 ) gP 2 g SzAv Eg AiPAiAzgit, , riqP, Z CxuU AAzAv Aifnzg; Cx

xxix) zZQAz Cx Cx Evg AiiAwP QAzZvz mPgU Cx Evg zsUGAiUAA [g PtP, Cgu,e PtP Cx vlUjPU] ZlnPUAifl; Cx

xxx) P AiAzg it, P, zg CxuAi ZlnPU Ui z l EvgPU Aifnzg; Cx

xxxi) Aiiz Plqz zv GPgtU t,z g Cx g P U Aifnzg; Cx

...82...

xxxii) P MAzg Aifnzg;xxxiii) Ai iz PS Cx A iAzg

PUgV Aifnzg; Cx

xxxiv) zz rAi ZlnPUzgAifng; Cx

xxxv) UAz vUAi PAiPV Cx CUrPzPV Cx Ez t CxQlU s PAiU Cg AiizPjAi Aifnzg; Cx

xxxvi) Pzg, gPv v JvU Avz tUs Pz Aifnzg; Cx

xxxvii) Aiiz AiAv Zv Az gP E Cxj GzUU Cx CAx UvAVg gPU jU iqz Cxs PU Aifnzg; Cx

xxxviii) Ai Dqvz jwAiU Eg ZgArU Cx Pv mAPU ZUPAiU Aifnzg; Cx

xxxix) U PgAi PAiU, zP AAzCP v Z ZlnPU,CAvd PU v zsU MUAqAvPU v vSU zsU Cx iCx gj CPU Aifnzg;Cx

xl) CgtU Z iq Cx PU E zfuzgz PU- Czg J A 12wAUU Aiiz MAz z nUzg 25QAv Z dg PjVzg C Aifnzg;Cx

...83...

xli) P Gv Cx t PtPAi u CxCgt PAiU Cx UjP AvzUA 12 wAUU Aiiz MAz 25 djVAvZ PjVzAv Pz Aifl; Cx

xlii) , P, P, Pg, ghjU AvzUAzd Kv Jv GAiV A GPgtU, u Cx zg PAiUAifl; Cx

xliii) , CUz, P, CUz-P ,jgt AvzU it, PgAiPCx DiqP Avz PU Aifl;Cx

xliv) Ai PU Cx vlUjPU QlPUCx PPU Ar Cx PqPAiU Aifl; Cx

xlv) AiAvjv gAUu v vrAiPAiU Aifl; Cx

xlvi) qdg, mPg, AiAvZv ng UAvz AiAvUAU P iq Cx zgCx Pz Aifl; Cx

xlvii) lAz 3.66 lg v CzQAv Jvggegv sPU av r PPgVAifl; Cx

xlviii) PAigv vPvgU v Evg wPGzVU [ AzsU v zsCPU] PAi 1955g SzAv AiizwPAiz Aifl gAUt PzvqVzg,

xlix) dzz PU UP nzg;

...84...

EgU P 2 (1) J CrAi PUggPvg.gu: F jZzz, `A 12 wAUU JAzg CAvAUAzg Dz CWvz P gq wAUCAvUAwg w AUP AAzVz.

...85...

jZz III(P 3 r)

GzUAA SU n

jZz IIIj 5

P.A. GzUAA S Pj(1) (2) (3)

sU (C)1. AQ CAi V (C) DgUz MqPU

Egzz GzUAzg vqVP J PCAnPAq APP v Cx AiUAi P.geP SU () zQAi PAiP

Mq J P.(P) tU, t U,CAx U MAz sU,Cx tU Et UAz AQUMUVgzz gPEU sAA P.(q) AQ CAiV wg EvgP.

2. Az PVz UAi AAzsl CAiPPAzU SU MqAv vqVP

J P.

3. vzg Pj AAzsl CAiPtU MqAv vqVP

J P.

4. l Ai UAzU AAzsl CAiP MqAv vqVP

J P.

...86...

P.A. GzUAA S Pj(1) (2) (3)

5. eP gAdPz tUAzU AAzsl CAiP MqAv vqVP

J P.

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1. gAdPAz Cx Czg Af AAzsl CAiPtUUAzU SU MqAv vqVP

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