Account12hindi1 1

ys[kk'kkL=k
vykHkdkjh laLFkk, ,oa lk>snkjh [kkrs
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d{kk 12 osQ fy, ikB~;iqLrd
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ISBN 81-7450-727-2
izFke laLdj.k
vizSy 2007 pS=k 1929
iqueqZ.k
uoacj 2007 dkrd 1929
fnlacj 2008 ikS"k 1930
lokZf/dkj lqjf{kr
PD 4T RPS
#-
jk"Vh; 'kSf{kd vuql/

a ku vkSj izf'k{k.k
ifj"kn~] 2007
izdk'kd dh iwoZ vuqefr osQ fcuk bl izdk'ku osQ fdlh Hkkx dks Nkiuk
rFkk bySDVkWfudh] e'khuh] iQksVksizfrfyfi] fjdkWfMZx vFkok fdlh vU;
fof/ ls iqu% iz;ksx ifr }kjk mldk laxzg.k vFkok izlkj.k oftZr gSA
bl iqLrd dh fch bl 'krZ osQ lkFk dh xbZ gS fd izdk'kd dh iwoZ
vuqefr osQ fcuk ;g iqLrd vius ewy vkoj.k vFkok ftYn osQ vykok
fdlh vU; izdkj ls O;kikj }kjk m/kjh ij] iqufoZ; ;k fdjk, ij u
nh tk,xh] u csph tk,xhA
bl izdk'ku dk lgh ewY; bl i`"B ij eqfzr gSA jcM+ dh eqgj vFkok
fpidkbZ xbZ iphZ (fLVdj) ;k fdlh vU; fof/ }kjk vafdr dksbZ Hkh
la'kksf/r ewY; xyr gS rFkk ekU; ugha gksxkA
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,u lh bZ vkj Vh osQ izdk'ku foHkkx osQ dk;kZy;
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65.00
,u-lh-bZ-vkj-Vh- oSaQil
Jh vjfoan ekxZ
u;h fnYyh 110 016
iQksu % 011&26562708
108] 100 iQhV jksM

gsyh ,DlVsas'ku] gksLMsosQjs
cuk'kadjh III LVst
csaxyq# 560 085
iQksu % 080&26725740
uothou VLV Hkou

Mkd?kj uothou
vgenkckn 380 014
iQksu % 079&27541446
lh-MCY;w-lh- oSaQil
fudV% /udy cl LVkWi ifugVh
dksydkrk 700 114
iQksu % 033&25530454
lh-MCY;w-lh- dkWEIySDl
ekyhxkao
xqokgkVh 781021
iQksu % 0361&2674869
izdk'ku lg;ksx
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,u-lh-bZ-vkj-Vh- okVjekoZQ 80 th-,l-,e- isij ij eqfnzrA

izdk'ku foHkkx esa lfpo] jk"Vh; 'kSf{kd vuqlakku vkSj
izf'k{k.k ifj"kn~] Jh vjfoan ekxZ] ubZ fnYyh 110 016 }kjk
izdkf'kr rFkk ;ax fizafVax izSl] 2626] xyh ua- 7] fcgkjh
dkWyksuh] 'kkgnjk] fnYyh 110 032 }kjk eqfnzrA
v;{k] izdk'ku foHkkx
% is;sVh jktkoqQekj
eq[; mRiknu vfkdkjh
% f'ko oqQekj
eq[; laiknd
% 'osrk mIiy
eq[; O;kikj izca/d
% xkSre xkaxqyh
lgk;d laiknd
% xkscn jke
lgk;d mRiknu vf/dkjh % vrqy lDlsuk

vkoj.k
'osrk jko
vkeq[k
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jk"Vh; ikB~;p;kZ dh :ijs[kk (2005) lq>krh gS fd cPpksa osQ Ldwyh thou dks ckgj osQ thou
ls tksMk+ tkuk pkfg,A flkar fdrkch Kku dh ml fojklr osQ foijhr gS ftlosQ izHkkoo'k gekjh
O;oLFkk vkt rd Ldwy vkSj ?kj osQ chp varjky cuk, gq, gSA ubZ jk"Vh; ikB~;p;kZ ij vkkkfjr
ikB~;e vkSj ikB~;iqLrosaQ bl cqfu;knh fopkj ij vey djus dk iz;kl gSaA bl iz;kl esa gj
fo"k; dks ,d et+cwr nhokj ls ?ksj nsus vkSj tkudkjh dks jVk nsus dh izo`fr dk fojks/ 'kkfey
gSA vk'kk gS fd ;s dne gesa jk"Vh; f'k{kk uhfr (1986) esa of.kZr cky&oaQs fnzr O;oLFkk dh fn'kk
esa dki+Qh nwj rd ys tk,xsA
bl iz;Ru dh liQyrk vc bl ckr ij fuHkZj gS fd Ldwyksa ds izkpk;Z vkSj v;kid cPpksa
dks dYiuk'khy xfrfof/;ksa vkSj lokyksa dh enn ls lh[kus vkSj lh[kus osQ nkSjku vius vuqHkoksa
ij fopkj djus dk volj nsrs gSAa gesa ;g ekuuk gksxk fd ;fn txg] le; vkSj vkt+knh nh tk,
rks cPps cM+ksa }kjk lkSaih xbZ lwpuk lkexzh ls tqM+dj vkSj tw>dj u, Kku dk l`tu djrs gSaA
f'k{kk osQ fofo/ lk/uksa ,oa lzksrksa dh vuns[kh fd, tkus dk izeq[k dkj.k ikB~;iqLrd dks ijh{kk
dk ,dek=k vk/kj cukus dh izo`fk gSA ltZuk vkSj igy dks fodflr djus osQ fy, t+:jh gS
fd ge cPpksa dks lh[kus dh izf;k esa iwjk Hkkxhnkj ekusa vkSj cuk,] mUgsa Kku dh fu/kZfjr [+kjq kd
dk xzkgd ekuuk NksM+ nsaA
;s ms'; Ldwy dh nSfud ft+anxh vkSj dk;Z'kSyh esa dki+Qh isQjcny dh ekx djrs gSaA nSfud
le;&lkj.kh esa yphykiu mruk gh t+:jh gS ftruh okf"kZd osQysaMj osQ vey esa pqLrh] ftlls
f'k{k.k osQ fy, fu;r fnuksa dh la[;k gdhdr cu losQA f'k{kk vkSj ewY;kadu dh fof/;k Hkh
bl ckr dks r; djsaxh fd ;g ikB~;iqLrd Ldwy esa cPpksa osQ thou dks ekufld ncko rFkk
cksfj;r dh txg [kq'kh dk vuqHko djkus esa fdruh izHkkoh fl gksrh gSaA cks> dh leL;k ls
fuiVus osQ fy, ikB~;e fuekZrkvksa us fofHkUu pj.kksa esa Kku dk iqufuZ/kZj.k djrs le; cPpksa
osQ euksfoKku ,oa v;kiu osQ fy, miyC/ le; dk ;ku j[kus dh igys ls vf/d lpsr
dksf'k'k dh gSA bl dksf'k'k dks vkSj xgjkus osQ ;Ru esa ;g ikB~;iqLrd lksp&fopkj vkSj foLe;]
NksVs lewgksa esa ckrphr ,oa cgl vkSj gkFk ls dh tkus okyh xfrfof/;ksa dks izkFkfedrk nsrh gSA
,u lh bZ vkj Vh bl iqLrd dh jpuk osQ fy, cukbZ xbZ ikB~;iqLrd fuekZ.k lfefr osQ
ifjJe osQ fy, drKrk O;Dr djrh gSA ifj"kn~ lkekftd foKku ikB~;iqLrd lykgdkj lfefr
osQ v;{k izkis Qs+ lj gfj oklqnos u vkSj bl ikB~;iqLrd lfefr osQ eq[; lykgdkj izkis Qs+ lj vkjosQ- xzkos j dh fo'ks"k vkHkkjh gSA bl ikB~;iqLrd osQ fodkl esa dbZ f'k{kdksa us ;ksxnku fn;k] bl
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;ksxnku dks laHko cukus osQ fy, ge muosQ izkpk;ks osQ vkHkkjh gSAa ge mu lHkh laLFkkvksa vkSj
laxBuksa osQ izfr rK gSa ftUgksua s vius lalk/uks]a lkexzh vkSj lg;ksfx;ksa dh enn ysus esa gesa
mnkjrkiwod
Z lg;ksx fn;kA ge ek;fed ,oa mPp f'k{kk foHkkx] ekuo lalk/u fodkl ea=kky;
}kjk izkis Qs+ lj e`.kky ehjh ,oa izkis Qs+ lj th-ih- ns'kikaMs dh v;{krk esa xfBr fuxjkuh lfefr
(ekWfuVfjax desVh) osQ lnL;ksa dks viuk ewY;oku le; vkSj lg;ksx nsus osQ fy, /U;okn nsrs
gSAa O;oLFkkxr lq/kjksa vkSj vius izdk'kuksa esa fujarj fu[kkj ykus osQ izfr lefiZr ,u lh bZ vkj Vh
fVIif.k;ksa ,oa lq>koksa dk Lokxr djsxh ftuls Hkkoh la'kks/uksa esa enn yh tk losQA
u;h fnYyh
20 uoacj 2006
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funs'kd
jk"Vh; 'kSf{kd vuqla/ku vkSj izf'k{k.k ifj"kn~
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ikB~;iqLrd fuekZ.k lfefr
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v;{k] lkekftd foKku ikB~;iqLrd lykgdkj lfefr

gfj oklqnsou] izksi+sQlj] bfrgkl foHkkx] dydkk fo'ofo|ky;] dksydkrk
eq[; lykgdkj
vkj- osQ- xzksoj] izksI+ksQlj (lsokfuo`k)] Ldwy vki+Q eSustesaV LVMht+] bXuw] u;h fnYyhA
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lnL;
,p-oh- >kac] jhMj] [kkylk dkyst] fnYyh fo'ofo|ky;

,u- osQ- ddM+] funs'kd] egkjktk vxzlsu baLVhV~;wV vki+Q esustesaV] jksg.kh] u;h fnYyh
,l-,l- lgjkor] lgk;d vk;qDr] osaQnzh; fo|ky; laxBu] paMhx<+
,l-lh-gqlSu] izksI+ksQlj] okf.kT; foHkkx] tkfe;k fefYy;k bLykfe;k] u;h fnYyh
vkscy jsh] izksI+ksQlj] okf.kT; foHkkx] mLekfu;k fo'ofo|ky;] gSnjkckn] vka/z izns'k
Mh- osQ- osn] izksI+ksQlj] lkekftd foKku ,oa ekufodh f'k{kk foHkkx] ,ulhbZvkjVh u;h fnYyh
nhid lgxy] jhMj] nhu n;ky mik;k; dkyst] fnYyh fo'ofo|ky;
jkts'k caly] ihthVh okf.kT;] jksgrxh ,-oh- mPprj ek;fed fo|ky;] u;h lM+d] fnYyh
ofurk f=kikBh] ysDpjj] okf.kT; foHkkx] fnYyh Ldwy vkWiQ+ bdkWuksfeDl] fnYyh fo'ofo|ky;] fnYyh
lfork 'kaxkjh] ihthVh okf.kT;] Kku Hkkjrh Ldwy] lkosQr] u;h fnYyh
lq/hj lijk] ihthVh okf.kT;] osaQnzh; fo|ky;] lqYrkuiqj] mkj izns'k
fgUnh vuqokn
vej flag lpku] vuqoknd] vkj- osQ- iqje] u;h fnYyh
jkts'k caly] ihthVh okf.kT;] jksgrxh ,-oh- mPprj ek;fed fo|ky;] u;h lM+d] fnYyh
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lnL;&leUo;d
f'kizk oS|k] jhMj (okf.kT;)] lkekftd foKku ,oa ekufodh f'k{kk foHkkx] jk"Vh; 'kSf{kd
vuqla/ku vkSj izf'k{k.k ifj"kn] u;h fnYyh
vkHkkj
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jk"Vh; 'kSf{kd vuqla/ku vkSj izf'k{k.k ifj"kn] bl iqLrd osQ fuekZ.k ,oa iqujh{k.k esa lg;ksx nsus
gsrq ikB~;iqLrd fuekZ.k lfefr dk vkHkkj O;Dr djrh gSA
ifj"kn~] lfork flUgk] izksi+sQlj ,oa foHkkxk;{k (lkekftd foKku ,oa ekufodh f'k{kk
foHkkx) osQ izfr Hkh viuh rKrk vfiZr djrh gS] ftUgksaus bl ikB~;iqLrd dks iw.kZ :i nsus
esa viuk vewY; ;ksxnku fn;kA
ifj"kn~] eqljZr ijohu] dkWih ,MhVj_ vfuy 'kekZ] izwiQ jhMj osQ lg;ksx gsrq viuk gkfnZd
vkHkkj Kkfir djrh gS] ftUgksua s bl ikB~;iqLrd dks iw.kZ :i nsus esa viuk egRoiw.kZ ;ksxnku fn;kA
blh lanHkZ esa izdk'ku foHkkx] ,u lh bZ vkj Vh dk lg;ksx Hkh mYys[kuh; gSA
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fo"k;&lwph
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vkeq[k
v;k; 1 vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
1-1 vykHkdkjh laLFkkuksa dk vFkZ ,oa fo'ks"krk,
1-2 vykHkdkjh laLFkkvksa osQ vfHkys[kksa dk ys[kkadu
1-3 izkfIr ,oa Hkqxrku [kkrk
1-4 vk; vkSj O;; [kkrk
1-5 rqyu i=k
1-6 oqQN fof'k"V ensa
1-7 ryiV ij vk/kfjr vk; vkSj O;; [kkrk
1-8 izklafxd O;kikfjd f;kdyki
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v;k; 2 lk>snkjh ys[kkadu vk/kjHkwr vo/kj.kk,

2-1 lk>snkjh oQh izfr
2-2 lk>snkjh foys[k
2-3 lk>snkjh [kkrksa osQ fof'k"V igyw
2-4 lk>snkjksa osQ iwth [kkrksa dk vuqj{k.k
2-5 lk>snkjksa osQ chp ykHk dk foHkktu
2-6 ,d lk>snkj dks ykHk dh xkjaVh
2-7 iwoZ lek;kstu
2-8 vafre ys[ks
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v;k; 3 lk>snkjh iQeZ dk iquxZBu %lk>snkj dk izos'k

3-1 lk>snkjh iQeZ osQ iquxZBu osQ izdkj
3-2 lk>snkj dk izos'k
3-3 u;k ykHk foHkktu vuqikr
3-4 R;kx vuqikr
3-5 [;kfr
3-6 lafpr ykHkksa vkSj gkfu;ksa dk lek;kstu
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3-7 ifjlaifk;ksa oQk iqueZwY;kadu vkSj nkf;Roksa dk iqufuZ/kZj.k

3-8 iwth dk lek;kstu
3-9 orZeku lk>snkjksa osQ ykHk foHkktu vuqikr esa ifjorZu
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v;k; 4 lk>snkjh iQeZ dk iquxZBu lk>snkj dh lsokfuo`fk @ e`R;q

4-1 lsokfuo`k @e`k lk>snkj dks ns; jkf'k dk fu/kZj.k
4-2 u;k ykHk foHkktu vuqikr
4-3 vfHkykHk vuqikr
4-4 [;kfr dk O;ogkj
4-5 ifjlaifk;ksa rFkk nkf;Roksa osQ iqueZwY;kadu osQ fy, lek;kstu
4-6 lafpr ykHkksa rFkk gkfu;ksa dk lek;kstu
4-7 lsokfuo`k lk>snkj dks ns; jkf'k dk fuiVkjk
4-8 lk>snkjksa dh iwth dk lek;kstu
4-9 lk>snkj dh e`R;q
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v;k; 5 lk>snkjh iQeZ dk fo?kVu

5-1 lk>snkjh dk fo?kVu
5-2 iQeZ dk fo?kVu
5-3 [kkrksa dk fuiVkjk
5-4 ys[kkadu O;ogkj
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vykHkdkjh laLFkkvksa osQ fy, ys[kkadu

vf/xe ms';
oqQN laLFkk, ,slh gksrh gSa tks vius lnL;ksa rFkk lekt dks lsok,
iznku djus osQ ms'; ls vkjaHk dh tkrh gSaA bu laLFkkvksa esa kekZFkZ
laLFkku, fo|ky;, kkfeZd laLFkku, O;kikfjd laxBu, dY;k.k lfefr;ka
vkSj dyk rFkk laLfr dks c<+kok nsus osQ ms'; ls LFkkfir laLFkku
bR;kfn 'kkfey gSaA bl laLFkkuksa dk eq[; ms'; lekt lsok gksrk gS
u fd vU; O;kikfjd laLFkkuksa dh rjg ykHk dekukA lkekU;r% bl
izdkj osQ laLFkku fdlh izdkj dh O;kikfjd xfrfofk ugha djrs vkSj
budk lapkyu U;klh }kjk fd;k tkrk gS] tks fd iw.kZ :i ls vius
lnL;ksa vkSj lfefr dh mRiUu fuf/ dk mi;ksx, laLFkk osQ ms'; dks
iwjk djus osQ fy, djrs gSaA blfy, bUgsa izR;sd ys[kk o"kZ osQ var esa
(lkekU;r% fokh; o"kZ osQ fy,) [kkrs vkSj fokh; fooj.k cukus gksrs
gSa tks fd izkfIr ,oa Hkqxrku [kkrk rFkk vk; vkSj O;; [kkrk rFkk rqyu
i=k osQ :i esa gks ldrs gSaA
;g ,d dkuwuh vko';drk Hkh gS vkSj muosQ vk; vkSj O;;
[kkrs tks fd O;kikfjd laLFkkuksa }kjk rS;kj fd, x, [kkrksa ls vyx
izfr osQ gksrs gS,a dks cukus esa lgk;d gksrs gSaA
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bl v;k; dks i<+us osQ mijkar

vki %
vykHkdkjh laLFkkvksa dk vFkZ
vkSj fo'ks"krk, le> losQaxsA
vykHkdkjh laLFkkvksa ls lacafkr
ys[kkadu vfHkys[kksa dh izfr vkSj
vko';drk dks igpku losQxa As
vykHkdkjh laLFkkvksa }kjk rS;kj
fd, tkus okys fokh; fooj.kksa
osQ flkarksa dh lwph rS;kj dj
ik,xs vkSj mldh izfr dh
O;k[;k dj losQaxsA
nh xbZ frfFk ij izkfIr ,oa Hkqxrku
[kkrs dks rS;kj dj losQaxsA
fn, x, izkfIr ,oa Hkqxrku [kkrs
vkSj vfrfjDr lwpukvksa ls vk;
vkS j O;; [kkrk cukus dh
izf;k dh O;k[;k dj losQaxsA
vk; vkSj O;; [kkrk rFkk izkfIr
,oa Hkqxrku [kkrs osQ e; varj
Li"V dj losQaxsA
izkfIr ,oa Hkqxrku [kkrs rFkk
blls lacafkr vU; lwpukvksa
ls vk; vkSj O;; [kkrk vkSj
rqyu&i=k rS;kj dj ik,xsA
vk; vkSj O;; [kkrs dh oqQN
fof'k"V enksa tSls lnL;ksa ls
pank] fof'k"V fuf/] olh;r]
iqjkuh LFkk;h ifjlaifk;ksa dk
fo; vkfn osQ O;ogkj dh
O;k[;k dj ik,xsA
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vykHkdkjh laLFkkuksa dk vFkZ ,oa fo'ks"krk,
vykHkdkjh laLFkkvksa ls vk'k; ,sls laLFkkuksa ls gS ftudk iz;ksx

lkekftd dY;k.k osQ fy, gksrk gS rFkk ftudk fuekZ.k kkfeZd
laLFkkuksa, ftudk ms'; ykHk ls izsfjr ugha gksrk osQ fy, fd;k tkrk
gSA budk eq[; ms'; fdlh fof'k"V lewg ;k leLr turk dks lsok,
iznku djuk gksrk gSA vkerkSj ij ;g fdlh izdkj dk mRiknu, ;
;k oLrqvksa dk fo; vkSj fdlh izdkj dk mkkj ysu&nsu ugha
djrhA blfy, bUgsa ys[kk iqLrdksa (tSlk fd O;kikj ls lacafkr) vkSj
ys[kk'kkL=k & vykHkdkjh laLFkk, ,oa lk>snkjh [kkrs
O;kikfjd vkSj ykHk rFkk gkfu [kkrk cukus dh vko';drk ugha gksrhA bu laLFkkuksa }kjk cukbZ xbZ fuf/ iwth
fuf/ vFkok lkekU; fuf/ esa tek dh tkrh gSA vkerkSj ij budh vk; dk eq[; ksr, blosQ lnL;ksa ls
izkIr vuqnku rFkk nku, lgk;rk fofuos'k ls izkIr vk; bR;kfn gks ldrk gSA bl izdkj osQ laLFkkuksa }kjk
cfg;ksa dks j[kus dk eq[; ms'; oSkkfud t+:jrksa dks iwjk djuk rFkk muosQ fuf/ osQ iz;ksx ij fu;a=k.k
esa lgk;rk iznku djuk gSA izR;sd ys[kk o"kZ dh lekfIr ij (lkekU;r% fokh; o"kZ) ;g fokh; fooj.k
rS;kj djrh gSa rFkk viuh fokh; fLFkfr osQ fy, vk; rFkk O;; fooj.k rS;kj djrh gSa vkSj mUgsa oSkkfud
izkfkdj.k esa tek djokrh gSa ftls lfefr iathr dgk tkrk gSA
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bl izdkj dh laLFkkvksa oQh eq[; fo'ks"krk, bl izdkj gSa%

1- ;g laLFkku fdlh fof'k"V lewg ;k leLr turk dks tSls fd f'k{k.k, O;k;ke'kkyk, euksjatu,
[ksyowQn rFkk blh izdkj dh vU; laLFkkvksa dks tkfr, keZ rFkk jax dks ;ku fn, fcuk lsok,
iznku djuk gksrk gSA bldk eq[; ms'; lsokvksa dks ykxr osQ fcuk ;k ukeek=k dh ykxr ij
miyCk djkuk gksrk gS u fd ykHk dekukA
2- budk fuekZ.k kekZFkZ izU;kl@lekt dh rjg gksrk gS vkSj buesa vuqnku djus okys blosQ lnL;
dgykrs gSaA
3- buosQ dk;ks dk izcak lkekU;r% izcakd@'kklu lacakh desVh (lfefr) rFkk blosQ pqus gq,
lnL;ksa }kjk fd;k tkrk gSA
4- bu laLFkkvksa dh vk; osQ eq[; ksr gS%a (i) lnL;ksa ls vuqnku (ii) nku (iii) olh;r (iv) vuqnku
esa lgk;rk (v) fofu;ksx ls vk;, bR;kfnA
5- bu laLFkkvksa }kjk fofHkUu ksrksa }kjk cukbZ xbZ fuf/ dks iwth fuf/ vFkok lkekU; fuf/ esa tek
fd;k tkrk gSA
6- O;; ij vk; dk vkfkD;, vfk'ks"k osQ :i esa blosQ lnL;ksa osQ e; forfjr ugha fd;k tkrkA
bldks ljy :i ls iwth fuf/ksa esa tksM+saxsA
7- vO;kikfjd laLFkkvksa dh izflf dks lkekftd dY;k.k esa muosQ va'knku osQ dkj.k mRiUu fd;k
tkrk gS, u fd muosQ xzkgdksa ;k ekfyd osQ larks"k osQ dkj.kA
8- bu laLFkkvksa }kjk miyCk ys[kksa dh lwpuk ls vk'k; budh orZeku vkSj et+cwr va'knku ls
oSkkfud vko';drkvksa dks iwjk djus ls gSA
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vykHkdkjh laLFkkvksa osQ vfHkys[kksa dk ys[kkadu
tSls fd igys o.kZu fd;k tk pqdk gS fd bl izdkj dh laLFkk, fdlh Hkh izdkj osQ mRiknu ;k O;kikfjd
xfrfofk esa 'kkfey ugha gksrh gSA budh vk; dk eq[; ksr, blosQ lnL;ksa ls izkIr vuqnku, nku, ljdkjh
lgk;rk vkSj fofu;ksx ls izkIr vk; gSA vfkdrj ysu&nsu jksdM+ vkSj cSad osQ }kjk fd, tkrs gSaA blfy,
lkekU;r% ;s laLFkku ,d jksdM+ iqLrd j[krs gSa ftlesa lHkh izkfIr;ksa vkSj Hkqxrkuksa dks izysf[kr fd;k tkrk
gSA ;g ,d ys[kkcgh Hkh izfrikfnr djrs gSa ftlesa lHkh vk;, O;;, ifjlaifk;ksa vkSj nkf;Roksa dk
vfHkys[ku fd;k tkrk gS tks fd ,d ys[kk o"kZ dh lekfIr ij fokh; fooj.k cukus esa lgk;rk iznku djrs
gSaA blosQ vfrfjDr lHkh ewrZ ifjlaifk;ksa rFkk miHkksx djus yk;d dks izysf[kr djus osQ fy, ,d LVkWd
jftLVj dk iz;ksx Hkh vko';d gSA
;s laLFkk, dksbZ iwth [kkrk rS;kj ugha djrh gSaA blosQ cnys esa ;g iwth fuf/, ftudks lkekU;
fuf/ Hkh dgrs gSa, tks fd vfkykHk, vkthou lnL;rk, 'kqYd, nku, olh;r] bR;kfn izkfIr;ksa osQ :i
esa lky nj lkyksa esa gqbZ gSa] dks cukrs gSa, vr% lnL;ksa vkSj vU; nkudrkZvksa }kjk izkIr fuf/ osQ
xcu, nq#i;ksx dh laHkkouk dks de djus ;k cpus osQ fy, mfpr ys[kkadu iz.kkyh dh vko';drk
gksrh gSA
vafre [kkrs rFkk vafre fooj.k% vykHkdkjh laLFkkuksa dks Hkh izR;sd ys[kk o"kZ osQ var esa vafre fooj.k
cukus dh vko';drk gksrh gSA gkykafd ;g laLFkk, ykHk u vftZr djus okys laLFkku gSa vkSj bUgsa
O;kikfjd [kkrk ;k ykHk o gkfu [kkrk cukus dh vko';drk ugha gksrh ijarq ;g tkuuk Hkh t+:jh gS
fd D;k o"kZ osQ nkSjku fd, tkus okys O;;ksa osQ fy, i;kZIr vk; gS ;k ughaA osQoy bruk gh ugha, bUgsa
t+:jh vafre lwpuk, blosQ lnL;ksa, nkudrkZvksa vkSj ,df=krdrkZvksa rFkk lfefr osQ iathdrkZ dks Hkh
miyCk djokuh gksrh gSaA bl ms'; osQ fy, bUgsa izR;sd ys[kk o"kZ osQ var esa buosQ vafre [kkrs rS;kj
djus gksrs gSa rFkk ys[kkadu osQ lkekU; flkar iwjh rjg ls ykxw gksrs gSaA vO;kikfjd laLFkkvksa osQ vafre
[kkrksa eas 'kkfey gSa%
1- izkfIr ,oa Hkqxrku [kkrk
2- vk; vkSj O;; [kkrk, rFkk
3- rqyu i=k
izkfIr ,oa Hkqxrku [kkrk jksdM+ rFkk cSad osQ ysu&nsu dk ,d lkjka'k gS tks fd vk; vkSj O;; [kkrk
vkSj rqyu i=k dks rS;kj djus esa lgk;rk iznku djrk gSA blosQ lkFk gh, ;g dkuwuh :i ls vko';d Hkh
gS D;ksafd izkfIr ,oa Hkqxrku [kkrs dks Hkh vk; vkSj O;; [kkrs osQ lkFk rFkk rqyu i=k osQ lkFk lfefr;ksa
osQ iathdrkZ osQ ikl tek djokuk gksrk gSA
vk; vkSj O;; [kkrk, ykHk rFkk gkfu [kkrs osQ leku gh gksrk gSA vO;kikfjd laLFkk, lkekU;r% rqyu
i=k rFkk izkfIr ,oa Hkqxrku [kkrs dh lgk;rk ls vk; vkSj O;; [kkrs dks rS;kj djrh gSaA ;|fi blls ;g
vk'k; ugha gS fd og ryiV dks rS;kj ugha djrhaA ys[kk cfg;ksa dh 'kqrk dh tkp osQ fy, og ryiV
dks Hkh rS;kj djrh gSa] tks fd izkfIr ,oa Hkqxrku [kkrs rFkk lkFk gh vk; vkSj O;; [kkrk vkSj rqyui=k
dks rS;kj djus esa lgk;d gksrk gSA
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izkfIr ,oa Hkqxrku [kkrk
;g ,d ys[kk o"kZ osQ var esa jksdM+ izkfIr;ksa rFkk udn Hkqxrkuksa dks jksdM+ cgh esa izys[ku osQ vkkkj ij
rS;kj fd;k tkrk gSA ljy :i ls ;g jksdM+ rFkk cSad ysunsu osQ fofHkUu 'kh"kZdksa dk lkjka'k gksrk gSA
mnkgj.k osQ fy, fHkUu&fHkUu frfFk;ksa dks lnL;ksa ls izkIr fd;k x;k pank] tks fd jksdM+ iqLrd esa uke
i{k dh vksj n'kkZ;k tkrk gS, dks izkfIr ,oa Hkqxrku [kkrs esa ,d en osQ :i esa bldh oqQy jkf'k ls izkfIr
i{k esa n'kkZ;k tk,xkA blh izdkj osru] fdjk;k, fctyh dk fcy Hkqxrku osQ tks fd le;≤ ij fd,
tkrs gSa, dks jksdM+ cgh esa tek i{k dh vksj izysf[kr fd;k tkrk gS ijarq oqQy Hkqxrku osru, oqQy Hkqxrku
fdjk;k rFkk oqQy Hkqxrku fo|qr izHkkj] tks ,d o"kZ osQ nkSjku Hkqxrku fd, x, gS,a dks izkfIr ,oa Hkqxrku
[kkrs osQ Hkqxrku i{k dh vksj izdV fd;k tk,xkA blfy, izkfIr ,oa Hkqxrku [kkrk fofHkUu izkfIr;ksa ,oa
Hkqxrkuksa pkgs og pkyw vofk ls lacfa kr gksa ;k /qoZ vofk ;k vkxkeh vofk ls lacfa kr iwt
hxr ;k vk;xr
izfr osQ gksa, dks lkjka'k osQ :i esa izLrqr djrk gSA ;g lwfpr fd;k tk ldrk gS fd ;g [kkrk dksbZ
xSj&en, tSls kl dh jkf'k dks ugha n'kkZrk gSA izkfIr ,oa Hkqxrku [kkrs dk izkjafHkd 'ks"k, gLrLFk
jksdM+@cSadLFk jksdM+ dks iznf'kZr djrk gS, tks fd blosQ izkfIr i{k dh vksj n'kkZ;k x;k gS rFkk vafre 'ks"k,
o"kZ osQ var esa gLrLFk jksdM+ rFkk cSadLFk jksdM+ osQ 'ks"k dks n'kkZrk gS tks fd izkfIr ,oa Hkqxrku [kkrs osQ
tek i{k dh vksj n'kkZ;h xbZ gSaA ;|fi, ;g var esa cSad vfkfod"kZ gS rks bls vafre en osQ :i esa blosQ
uke i{k dh vksj n'kkZ;k tk,xkA vc ge mnkgj.k esa nh xbZ jksdM+ iqLrd esa ns[krs gSa fd fdl izdkj izkfIr
,oa Hkqxrku [kkrs dh izR;sd en dh oqQy jkf'k dks Kkr fd;k x;k gSA
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jksdM+ iqLrd
uke
frfFk
fooj.k
2006
01vizSy
10vizSy
10vizSy
20ebZ
12twu
20 vxLr
13flracj
13flracj
14flracj
09 uoacj
cSd
a
jkf'k
(#-)
jksdM+ frfFk
jkf'k
(#-)
fooj.k
jksi`la-
cSd
a
jkf'k
(#-)
2006
'ks"k vk@yk
pank
izos'k 'kqYd
vkthou lnL;rk
'kqYd
ykWdj fdjk;k
vkthou lnL;rk
'kqYd
Hkou osQ fy, nku
pank(2005&06)
pank
izos'k 'kqYd
pank
o
n
23tqykbZ
jksi`la-
tek
jksdM+
jkf'k
(#-)
35,000 20,000 15vizSy
1,20,000
12ebZ
13,000
20ebZ
12,000
16twu
42,000 10tqykbZ
8,000
15tqykbZ
60,000
30tqykbZ
30,000
13vxLr
45,000
15vxLr
10,000
10flracj
35,000
13flracj
chek izhfe;e
NikbZ ,oa ys[ku
lkexzh
Mkd rFkk dksfj;j 'kqYd
nwjHkk"k O;;
15,000
10,750
eT+knwjh ,oa osru
njsa ,oa dj
ljdkjh izfrHkwfr;k
NikbZ ,oa ys[ku lkexzh
Mkd ,oa dksfj;j lsok
izdk'k
nwjHkk"k O;;
430
810
22,000
17,000
1,00,000
15,000
480
12,250
830

01 uoacj
pank(2007&08)
10,000
2007
07iQjojh
28
25,000
pank
ekpZ ljdkjh izfrHkwfr;ksa
ij C;kt
18,000
01vDrwcj
10,000 12,000
18vDrwcj
13,000
eT+knwjh ,oa osru

31vDrwcj ljdkjh izfrHkwfr;k
31fnla cj eT+knwjh ,oa osru
1,00,000
22,000
2007
21tuojh
02 iQjojh
10 ekpZ
27
27
31
ekpZ
ekpZ
ekpZ
dksfj;j izHkko
nwjHkk"k O;;
Mkd ,oa dksfj;j 'kqYd
izdk'k
eT+knwjh ,oa osru
'ks"k vk@yk
240
d
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850
14,000
22,000
70,000 23,400
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4,21,000 62,000
Hkkx v
4,21,000 62,000
fofHkUu izkfIr;ksa dk enksa osQ vuqlkj lewgu

vfHknku (2006&2007)
frfFk
10 vizSy, 2006
13 flracj, 2006
9 uoacj, 2006
7 iQjojh, 2007
oqQy
jkf'k (#-)
1,20,000
45,000
35,000
25,000
2,25,000
pank (2005&2006)
frfFk
13 flracj, 2006
oqQy
o
n
jkf'k (#-)
30,000
30,000
pank (2005&2006)
frfFk
9 uoacj,
oqQy
jkf'k (#-)
2006
10,000
10,000

izos'k 'kqYd
frfFk
10 vizSy, 2006
14 flracj, 2006
oqQy
jkf'k (#-)
13,000
10,000
d
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23,000
ykWdj fdjk;k
frfFk
12 vizSy,
oqQy
jkf'k (#-)
2006
42,000
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42,000
vkthou lnL;rk 'kqYd

frfFk
12 ebZ, 2006
23 tqykbZ, 2006
oqQy
jkf'k (#-)
12,000
8,000
20,000
Hkou osQ fy, nku
frfFk
20 vxLr, 2006
oqQy
jkf'k (#-)
60,000
60,000
ljdkjh izfrHkwfr;ksa ij C;kt

frfFk
28 ekpZ,
oqQy
o
n
Hkkx c
jkf'k (#-)
2007
18,000
18,000
fofHkUu Hkqxrkuksa dk enksa osQ vuqlkj lewgu

chek izhfe;e
frfFk
15 vizSy,
oqQy
jkf'k (#-)
2006
15,000
15,000

frfFk
12 ebZ, 2006
13 vxLr, 2006
18 vDrwcj, 2006
oqQy
jkf'k (#-)
frfFk
jkf'k (#-)
10,750
15,000
13,000
d
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38,750
izdk'k
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10
12,250
27
flracj, 2006
ekpZ, 2007
oqQy
14,000
26,250
nwjHkk"k&O;;
frfFk
16 twu, 2006
13 flracj, 2006
12 iQjojh, 2007
oqQy
jkf'k (#-)
810
830
960
2,600
njsa ,oa dj
frfFk
15 tqykbZ,
oqQy
jkf'k (#-)
2006
17,000
17,000
ljdkjh izfrHkwfr;k
o
n
frfFk
30 tqykbZ, 2006
31 vDrwcj, 2006
oqQy
jkf'k (#-)
1,00,000
1,00,000
2,00,000

etnwjh ,oa osru
frfFk
10 tqykbZ, 2006
1 vDrwcj, 2006
31 fnlacj, 2006
30 ekpZ, 2007
oqQy
jkf'k (#-)
22,000
22,000
22,000
22,000
d
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88,000
Mkd ,oa oQksfj;j lsok,
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frfFk
20 ebZ, 2006
15 vxLr, 2006
22 tuojh, 2007
10 ekpZ, 2007
oqQy
jkf'k (#-)
430
480
240
850
2,000
mijksDr vkdM+ksa dks [kkrkcgh esa e'k% muosQ [kkrksa osQ :i esa Hkh n'kkZ;k tk ldrk gSA izkfIr ,oa
Hkqxrkuksa osQ enksa dh ,d lwph dk fooj.k fuEu gS%
izkfIr;k
Hkqxrku
1-
2345678910111213141516-
vfHknku
(v) lkekU;
(c) fof'k"V ms';
izos'k 'kqYd
olh;rsa
fofuos'k dk fo;
LFkk;h ifjlaifk;ksa dk fo;
lnL;ksa ls izkIr vfHknku
vkthou lnL;rk 'kqYd
iqjkus v[kckjksa dk fo;
iqjkus [ksy&owQn midj.k dk fo;
lkofk tek ij C;kt
fofuos'kksa ij C;kt@ykHkka'k
kekZFkZ dk;Ze ls izkfIr
jh dk fo;
ljdkjh lgk;rk
fof'k"V fofu;ksx fuf/ ij C;kt@ykHkka'k
fofok izkfIr;k
o
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LFkk;h ifjlaifk;ksa dh [kjhn

[ksy owQn midj.k dh [kjhn
izfrHkwfr;ksa dk fofuos'k
Mkd ,oa dksfj;j lsok,
foKkiu
etnwjh ,oa osru
lEekukFkZ ikfjrksf"kd
nwjHkk"k izHkkj
fo|qr ,oa ikuh izHkkj
ejEer ,oa uohuhdj.k
[ksy osQ eSnku dk j[kj[kko
okgu O;;
lkIrkfgdksa osQ fy, vfHknku
vaosQ{k.k 'kqYd
euksjatu ij O;;
fuxe dj
kekZFkZ
chek

o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk
uke
izkfIr;k
jkf'k Hkqxrku
(#-)
tek
jkf'k
(#-)
'ks"k vk@yk
gLrLFk jksdM+
cSadLFk jksdM+
vfHknku
lkekU; nku
iqjkus lkIrkfgdh csdkj
isij@v[kckj fo;
iqjkus [ksy&owQn osQ lkeku dk fo;
lkofk tek ij C;kt
lkekU; fofu;ksx ij C;kt@ykHkka'k
fofu;ksx
ykWdj fdjk;k
jh dk fo;
kekZFkZ dk;Ze ls izkfIr;k
fofHkUu izkfIr;k
ljdkjh lgk;rk
olh;rsa
fof'k"V nku
fofu;ksx dk fo;
LFkk;h ifjlaifk;ksa dk fo;
vkthou lnL;rk 'kqYd
izos'k 'kqYd
fof'k"V ms'; gsrq fuf/ksa ls izkfIr;k
fof'k"V fuf/ksa ls C;kt
fofu;ksx
'ks"k vk@yk (cSad vfkfod"kZ)
xxx
xxx
xxx
xxx
'ks"k vk@yk (cSad vfkfod"kZ)

etnwjh ,oa osru
fdjk;k
njsa ,oa dj
chek
Mkd ,oa oQksfj;j
foKkiu
fofok O;;
nwjHkk"k izHkkj
euksjatu O;;
vaosQ{k.k 'kqYd
ikfjrksf"kd
ejEer ,oa uohuhdj.k
eSnku dk j[kj[kko
okgu
v[kckj ,oa lkIrkfgd jh
laifk;ksa dk ;
fofu;ksxksa dk ;
'ks"k vk@ys
gLrLFk jksdM+
cSadLFk jksdM+
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xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
;gk nks esa ls dksbZ ,d jkf'k vk,xh] izR;sd cSad ls vFkok cSad vf/fod"kZ ls] nksuksa ughaA
fp=k 1-1: izkfIr ,oa Hkqxrku [kkrs dk izk:i
xxx
10
;g lwfpr gS fd izkfIr ,oa Hkqxrku [kkrs dk izkfIr i{k, vk;xr izkfIr;ksa dh (Hkwrdky, pkyw rFkk
Hkfo"; dh vofk osQ fy,) rFkk lkFk gh iwthxr izkfIr;ksa dh ,d lwph nsrk gSA blh izdkj, Hkqxrku i{k
vk;xr Hkqxrku rFkk lkFk gh iwthxr Hkqxrkuksa dh lwph izLrqr djrk gSA
1.3.1
fof'k"V y{k.k
1- ;g jksdM+ iqLrd dk lkjka'k gSA bldk izk:i lkekU; jksdM+ iqLrd (ck vkSj cSad LraHk osQ
fcuk) uke vkSj tek i{k lfgr, osQ leku gSA izkfIr;k uke i{k esa ntZ dh tkrh gS]a tcfd Hkqxrku
tek i{k esa ntZ gksrs gSaA
2- ;g izkfIr;ksa vkSj Hkqxrkuksa, ftl vofk ls og lacafkr gSa, fd oqQy jkf'k dks n'kkZrk gSA mnkgj.k
osQ fy,, 31 ekpZ] 2007 dks lekIr gksus okys o"kZ osQ fy, ge 2006&2007 o"kZ osQ nkSjku
izkIr oqQy pans dh jkf'k ftlesa 2005&2006 rFkk 2007&2008 osQ pans Hkh lfEefyr gSa,
dks izysf[kr djsaxsA blh izdkj o"kZ 2006&2007 osQ nkSjku Hkqxrku fd, x, dj ;fn ;g o"kZ
2005&2006 vkSj 2007&2008 ls lacafkr gS rks Hkh budk izys[ku 2006&2007 osQ [kkrksa
esa fd;k tk,xkA
3- blesa lHkh izkfIr;ksa ,oa Hkqxrkuksa dks lfEefyr fd;k tk,xk pkgs og vk;xr izfr osQ gksa ;k
fiQj iwthxr izfr osQA
4- jksdM+ rFkk cSad ls lacafkr izkfIr;ksa@Hkqxrkuksa esa dksbZ varj ugha fd;k tk,xkA vkjafHkd vkSj vafre
'ks"k dks viokn ekuk tk,xk vkSj oqQy izkfIr;ksa vkSj Hkqxrku dh oqQy jkf'k dks bl [kkrs esa n'kkZ;k
tk,xkA
5- fdlh Hkh xSj jksdM+ en tSls kl, cdk;k O;; rFkk vftZr vk; bR;kfn dks bl [kkrs esa ugha
n'kkZ;k tk,xkA
6- bldk vkjaHk, jksdM+ osQ vkjafHkd 'ks"k (gLrLFk) vkSj cSadLFk (;k cSad vfkfod"kZ) ls fd;k
tk,xk vkSj var o"kZ osQ var esa jksdM+ 'ks"k (gLrLFk) cSadLFk ;k cSad vfkfod"kZ osQ lkFk fd;k
tk,xkA rF; ;g gS fd bl [kkrs dk vafre 'ks"k (izkfIr vkSj Hkqxrku [kkrs osQ izkfIr vkSj Hkqxrkuksa
dk varj) tks fd vkerkSj ij uke 'ks"k gksrk gS, jksdM+ gLrLFk vkSj cSadLFk, ;fn cSad vfkfod"kZ
u gks rks, dks izdV djrk gSA
d
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t
1.3.2
1-
izkfIr ,oa Hkqxrku [kkrk cukus esa fufgr pj.k
gLrLFk jksdM+ rFkk cSad dk vkjafHkd 'ks"k yhft, vkSj bls uke i{k esa izysf[kr dhft,A o"kZ
osQ vkjaHk esa cSad vfkfod"kZ dh fLFkfr gksus ij, bls bl [kkrs osQ tek i{k esa izysf[kr djsaxsA
2- lHkh izkfIr;ksa dh oqQy jkf'k dks uke i{k esa mudh izfr osQ vuqlkj (pkgs iwthxr@vkxe) vkSj
pkgs og xr, pkyw vkSj vkxkeh vof/ ls lacafkr gks, n'kkZ;k tk,xkA
11

3-
lHkh Hkqxrku dh xbZ jkf'k;ksa dks tek i{k esa mudh izfr osQ vuqlkj (pkgs iwthxr@vkxe) vkSj
pkgs ;g xr, pkyw vkSj vkxkeh vofk ls lacafkr gks, n'kkZ;k tk,xkA
4- viz;kZIr vk; vkSj ns; O;;ksa dks bl [kkrs esa ugha n'kkZ;k tk,xk, tSls fd ;g jksdM+ osQ vUrxZeu
vkSj ckxeu ls lacafkr ugha gSaA
5- bl [kkrs osQ uke i{k vkSj tek i{k osQ chp varj Kkr djsa vkSj bls tek i{k esa jksdM+@cSad osQ
vafre 'ks"k osQ :i esa izysf[kr djsaA ;|fi tek i{k dk ;ksx, uke i{k osQ ;ksx ls T+;knk gS rks
varj dks cSad vfkfod"kZ osQ :i esa uke djsaxs vkSj [kkrs dks can djsaxsA
i`"B la[;k 4 ij fn, x, n`"Vkar 1 esa nh xbZ jksdM+ iqLrd ls fy, x, vkdM+kas dh lwpukvksa osQ vkkkj
ij 31 ekpZ, 2007 dks lekIr gksus okys o"kZ osQ fy, xksYMu fosQV Dyc dk izkfIr ,oa Hkqxrku [kkrk
bl izdkj rS;kj fd;k tk,xkA
T
i
l
R
b
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p
N re
e
b
o
t
t
d
e
h
s
jksdM+ iqLrd dk lkjka'k
fooj.k
o
n
vizSy] 2006 dks gLrLFk jksdM+

vizSy] 2006 dks cSadLFk jksdM+
pank%
#2005&06
30,000
2006&07
2,25,000
2007&08
10,000
Hkou osQ fy, nku
izos'k 'kqYd
vkthou lnL;rk 'kqYd
izdk'k
njsa ,oa dj
nwjHkk"k izHkkj
Mkd ,oa dksfj;j
etnwjh ,oa osru
chek izhfe;e
ljdkjh izfrHkwfr;ksa ij C;kt
ykWdj fdjk;k
ljdkjh izfrHkwfr;ksa dk ;
31 ekpZ] 2007 dks gLrLFk jksdM+
31 ekpZ] 2007 dks cSadLFk jksdM+
jkf'k
(#-)
01
20,000
01
35,000
2,65,000
60,000
23,000
20,000
38,750
26,250
17,000
2,600
2,000
88,000
15,000
18,000
42,000
2,00,000
23,400
70,000
12

31
ekpZ]
2007
o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk

izkfIr;k
jkf'k Hkqxrku
(#-)
01 vizSy] 2006 dks gLrLFk jksdM+
20,000 NikbZ ,oa ys[ku lkexzh
01 vizSy] 2006 dks cSadLFk jksdM+
35,000 izdk'k
pank %
njsa ,oa dj
2005&06
30,000
nwjHkk"k izHkkj
2006&07
2,25,000
Mkd ,oa dksfj;j
2007&08
10,000
2,65,000 etnwjh ,oa osru
Hkou osQ fy, nku
60,000 chek izhfe;e
izos'k 'kqYd
23,000 ljdkjh izfrHkwfr;ksa dk ;
vkthou lnL;rk 'kqYd
20,000 31 ekpZ] 2007 dks gLrLFk jksdM+
ljdkjh izfrHkwfr;ksa osQ fuos'k ij C;kt
18,000 31 ekpZ] 2007 dks cSadLFk jksdM+
ykWdj fdjk;k
42,000
flYoj IokbaV ls lacafkr fn, x, fooj.kksa ls

,oa Hkqxrku [kkrk rS;kj dhft,A
izkfIr;k
vkjafHkd jksdM+ 'ks"k

vkjafHkd cSad 'ks"k
pank ,df=kr%
1999
2000
2001
38,750
26,250
d
e
h
s
17,000
2,600
2,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
4,83,000
mnkgj.k
jkf'k
(#-)
o
n
tyiku dk fo;
izos'k 'kqYd izkfIr;k
#-
500
7,600
900
31
88,000
15,000
2,00,000
23,400
70,000
4,83,000
ekpZ]
2002
dks lekIr gksus okys o"kZ osQ fy, izkfIr
jkf'k Hkqxrku
(#-)
1,000 iqjkus [ksy&owQn osQ lkeku dk fo;
7,200 iSosfy;u osQ fy, nku izkfIr
fdjk;k Hkqxrku
[ksy&owQn osQ lkeku dk ;
tyiku dk ;
9,000 Vsful dksVZ osQ j[kj[kko ij [kpZ
1,000 osru Hkqxrku
1,000 izfr;ksfxrk O;;
i+QuhZpj ;
dk;kZy; O;;
vafre gLrLFk jksdM+
jkf'k
(#-)
1,200
4,600
3,000
4,800
600
2,000
2,500
2,400
1,500
1,200
400
13

gy
31
uke
izkfIr;k
'ks"k vk@yk
gLrLFk jksdM+
cSadLFk jksdM+
pank%
flYoj IokbaV dh iLrosaQ

ekpZ, 2002 o"kZ dh lekfIr ij
jkf'k Hkqxrku
(#-)
tyiku dk ;
fdjk;k
1,000 [ksyowQn osQ lkeku dk ;
7,200 Vsful dksVZ osQ j[kj[kko ij O;;
osru
izfr;ksfxrk O;;
i+QuhZpj ;
9,000 dk;kZy; O;;
1,000 'ks"k vk@ys
1,000 gLrLFk jksdM+
1,200 cSadLFk jksdM+
d
e
h
s
600
3,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
1999
2000
2001
500
7600
900
tyiku dk fo;
izos'k 'kqYd
iqjkus [ksy&owQn osQ lkeku dk fo;
iosfy;u osQ fy, nku
4,800
2,000
2,500
2,400
1,500
1,200
400
6,600
4,600
25,000
1-4
tek
jkf'k
(#-)
25,000
vk; vkSj O;; [kkrk
;g ,d ys[kk o"kZ osQ fy, vk; vkSj O;; [kkrs dk lkjka'k gksrk gSA ;g ,d O;kikfjd laLFkku }kjk miktZu
vkkkj ij rS;kj fd, x, ykHk vkSj gkfu [kkrs dh rjg gh gksrk gSA bl [kkrs esa osQoy vk;xr izfr dh
enksa dks 'kkfey fd;k tkrk gS rFkk o"kZ osQ var esa 'ks"k vkfkD; rFkk deh dks n'kkZrk gSA vk; rFkk O;;
[kkrs dk ms'; ,d O;kikfjd laLFkku osQ fy, ykHk o gkfu [kkrs dh rjg gh gksrk gSA pkyw vofk ls
lacafkr lHkh vk;xr ensa bl [kkrs esa n'kkZbZ tkrh gSaA lHkh O;; rFkk gkfu;ksa dks O;; i{k esa rFkk lHkh
vk; rFkk ykHkksa dks vk; i{k esa n'kkZ;k tkrk gSA ;g fuoy izpkyu ifj.kke, vfk'ks"k osQ :i esa (vk;
dk O;; ij vkfkD;) rFkk NikbZ (O;; ij vk; dk vkfkD;) osQ :i esa n'kkZrk gSA tks fd rqyu i=k
esa n'kkZ;s x, iwth fuf/ esa gLrkarfjr fd;k tkrk gSA
vk; vkSj O;; [kkrs dks fn, x, izkfIr ,oa Hkqxrku [kkrs rFkk cdk;k rFkk vfxze ls lacafkr vfrfjDr
lwpuk,, kl bR;kfn dh lgk;rk ls miktZu {kerk osQ vkkkj ij rS;kj fd;k tkrk gS blfy, vusd ensa
tks fd izkfIr ,oa Hkqxrku [kkrs esa n'kkZ;h tkrh gS,a dks lek;ksftr djus dh vko';drk iM+rh gSA mnkgj.k
osQ fy, % mnkgj.k 1 osQ vuqlkj o"kZ 2006&2007 osQ nkSjku izkfIr ,oa Hkqxrku [kkrs esa izkfIr i{k dh
o
n
14
vksj n'kkZ;h xbZ 2,65,000 #- dh jkf'k esa pkyw vofk osQ vykok vU; vofk ls lacafkr izkfIr;k Hkh
lfEefyr gSaA ysfdu pkyw o"kZ ls lacafkr 2,25,000 #- pUns dh jkf'k dks osQoy o"kZ 2006&2007
ls lacafkr vk; vkSj O;; [kkrs osQ vk; i{k esa n'kkZ;k tk,xkA
1.4.1
vk; vkSj O;; [kkrk cukus esa fufgr pj.k

fn, x, izkfIr ,oa Hkqxrku [kkrs ls vk; vkSj O;; [kkrk cukus esa fuEu pj.k lgk;rk iznku djsaxs%
1- izkfIr ,oa Hkqxrku [kkrs dks ;ku ls ns[ksaA
2- vkjafHkd rFkk vafre 'ks"k, jksdM+ rFkk cSadLFk dks vyx djsa D;ksafd ;g vk; ugha gSA
3- iwthxr izkfIr;ksa vkSj iwthxr Hkqxrkuksa dks vyx djsa D;ksafd bUgsa rqyu i=k esa n'kkZ;k tk,xkA
4- vk; vkSj O;; [kkrs osQ vk; i{k esa n'kkZ;h xbZ vkxe izkfIr;ksa dh vksj ;ku nsaA buesa ls oqQN
dk lek;kstu xro"kZ vkSj vkxkeh vofk ls lacafkr jkf'k dks vyx djosQ rFkk pkyw o"kZ esa
vizkI; jkf'k;ksa dks lfEefyr djosQ fd;k tk,xkA
5- vkxe O;;ksa dks vk; O;; [kkrs osQ vk; i{k es,a vfxze izkfIr;ksa ls rFkk vHkh rd izkIr u gqbZ
gks ls lacafkr nh gqbZ lwpukvksa dks lek;ksftr djosQ n'kkZ,A
6- fuEu enksa ij ;ku nsa tks fd izkfIr ,oa Hkqxrku [kkrs esa ugha n'kkZ;h xbZ gSaA tks fd vkfkD; ,oa
?kkVk (pkyw o"kZ dk) fukkZj.k djus esa t+:jh gSA
(v) LFkk;h ifjlaifk;ksa ij kl
(c) lafnXk .kksa osQ fy, izkokku_ ;fn vko';d gks
(l) LFkk;h ifjlaifk;ksa dh fch ls ykHk ;k gkfuA
vc vki ;g tku ldrs gSa fd i`"B la[;k 12 ij fn, x, mnkgj.k 1 esa fdl izdkj fn, x, izkfIr
,oa Hkqxrku [kkrs ls vk; vkSj O;; [kkrk rS;kj fd;k x;k gSA
d
e
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C
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N re
e
b
o
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31
uke
O;;
ekpZ]
2007
NikbZ vkSj ys[ku lkexzh

izdk'k
njsa vkSj dj
nwjHkk"k O;;
Mkd vkSj dksfj;j izHkkj
eT+knwjh vkSj osru
chek izhfe;e
vkf/D; (vk; dk O;; ij vkf/D;)
o
n
dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk

jkf'k vk;
(#-)
38,750 pank
26,250 izos'k 'kqYd
tek
jkf'k
(#-)
2,25,000
23,000
17,000
2,600
2,000
88,000
ljdkjh izfrHkwfr;ksa osQ fofu;ksx

ij C;kt
ykWdj dk fdjk;k
18,000
42,000
15,000
1,18,400
3,08,000
3,08,000
15

fVIi.kh%
12345-
mnkgj.k
vkjafHkd rFkk vafre jksdM+@cSad 'ks"k vyx fd;k tk,xkA

ljdkjh izfrHkwfr;ksa osQ ; ij Hkqxrku, iwthxr Hkqxrku gksus osQ dkj.k vyx fd;k tk,xkA
o"kZ 2005&2006 rFkk 2007&2008 esa izkIr pans dh jkf'k dks vyx fd;k tk,xkA
vkthou lnL;rk 'kqYd ,d iwthxr izkfIr dh en gSA vr% bls vyx fd;k tk,xkA
Hkou osQ fy, nku ,d fof'k"V ms'; gsrq izkfIr gSA vr% bls vyx fd;k tk,xkA
d
e
h
s
31
ekpZ] 2007 dks lekIr o"kZ osQ fy,, uhps fn, x, Dyhu fnYyh Dyc osQ izkfIr ,oa Hkqxrku [kkrs
ls vk; vkSj O;; [kkrk rS;kj djsa%
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
31
uke
izkfIr;k
'ks"k vk@yk (gLrLFk jksdM+)

pank
izos'k 'kqYd
nku
gkWy dk fdjk;k
fofu;ksx dk fo;
o
n
ekpZ] 2007 dks lekIr o"kZ osQ fy,

jkf'k Hkqxrku
(#-)
3,200 osru
22,500 fdjk;k
1,250 fctyh
2,500 dj
750 NikbZ vkSj ys[ku lkexzh
3,000 fofok O;;
iqLrdksa dk ;
ljdkjh ckW.Ml dk ;
cSd
a esa LFkk;h tek (31.03.2007 dks)
'ks"k vk@yk
gLrLFk jksdM+
400
cSad esa jksdM+
1,500
33,200
tek
jkf'k
(#-)
1,500
800
3,500
1,700
380
920
7,500
10,000
5,000
1,900
33,200
16
gy
Dyhu fnYyh Dyc dh iqLrosaQ
31 ekpZ] 2007 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk
uke
O;;
osru
fdjk;k
fctyh
dj
fofok O;;
vkfkD;
(vk; dk O;; ij vkfkD;)
jkf'k vk;
(#-)
1,500 pank
800 izos'k 'kqYd
3,500 vuqnku
1,700 gkWy dk fdjk;k
tek
jkf'k
(#-)
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
380
920
18,200
27,000
22,500
1,250
2,500
750
27,000
mnkgj.k 3
31 ekpZ] 2002 dks lekIr o"kZ osQ fy, uhps fn, x, usxh Dyc osQ izkfIr ,oa Hkqxrku [kkrs ls, leku
vofk osQ fy, vk; vkSj O;; [kkrk rS;kj djsa%
31
uke
O;;
ekpZ]
2002
'ks"k vk@ys (cSad)

pank%
2001
2002
2003
o
n
nku
gkWy dk fdjk;k
cSad tek ij C;kt
izos'k 'kqYd
1,500
10,000
500
dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrk

jkf'k vk;
(#-)
25,000 i+QuhZpj dk ; (1-07-2001)
osru
nwjHkk"k O;;
fctyh izHkkj
12,000 Mkd vkSj ys[ku lkexzh
2,000 iqLrdksa dk ;
300 euksjatu O;;
450 5 ljdkjh izfrHkwfr dk ;
(1-07-2001)
1,000 fofok O;;
'ks"k vk@ys
cSad jksdM+
40,750
tek
jkf'k
(#-)
5,000
2,000
300
600
150
2,500
900
8,000
600
300
20,400
40,750
17

fuEu vfrfjDr lwpuk, miyCk gSa%
(i) cdk;k osru 1,500 #-_
(ii) cdk;k euksjatu O;; 500 #-_
(iii) vizkI; cSad C;kt 150 #-_
(iv) vftZr pank 400 #-_
(v) 50% izos'k 'kqYd dks iwthr djsaxs_
(vi) i+QuhZpj ij 10% okf"kZd nj ls kl yxk,A
d
e
h
s
gy
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
31
uke
O;;
ekpZ,
2002
osru
2,000
tksM+k% cdk;k
1,500
nwjHkk"k O;;
fctyh izHkkj
Mkd vkSj ys[ku lkexzh
euksjatu O;;
900
tksM+k% cdk;k O;;
500
fofok O;;
i+QuhZpj ij kl
usxh Dyc dh iqLrosQa

jkf'k vk;
(#-)
pank
3,500 nku
300 izos'k 'kqYd (1,000 #- dk
600 cSad C;kt
150 tksM+k% vizkIr C;kt
fofu;ksx ij C;kt
1,400 gkWy dk fdjk;k
jkf'k
(#-)
10,400
2,000
500
450
150
600
200
300
600
375
7,075
14,000
o
n
50)
tek
14,000
1-4-2 vk; vkSj O;; [kkrk vkSj izkfIr ,oa Hkqxrku [kkrs osQ chp varj
izkfIr ,oa Hkqxrku [kkrs rFkk vk; vkSj O;; [kkrs osQ lacak esa ppkZ djus osQ i'pkr ge vk; vkSj O;;
[kkrk rFkk izkfIr ,oa Hkqxrku [kkrs osQ chp rkfydk osQ :i esa varj djsaxs%
18
varj dk vkkkj
vk; vkSj O;; [kkrk
izfr
;g ykHk o gkfu [kkrs osQ leku gksrk gS
;g jksdM+ iqLrd dk lkjka'k gS
enksa dh izfr
;g osQoy vkxe izfr osQ vk; vkSj

O;; dk vfHkys[ku djrk gSA
;g vkxe vkSj iwth dh izkfIr;ksa vkSj

Hkqxrkuksa dk vfHkys[ku djrk gSA
vofk
osQoy pkyw vofk ls lacafkr vk; vkSj

O;; dh ensaA
xr vkSj vkxkeh vofk ls Hkh lacafkr

izkfIr;k ,oa HkqxrkuA
uke i{k
bl [kkrs osQ uke i{k esa O;;ksa vkSj gkfu;ksa

dk vfHkys[ku fd;k tkrk gSA
bl [kkrs osQ uke i{k esa izkfIr;ksa dk

vfHkys[ku fd;k tkrk gSA
bl [kkrs osQ tek i{k esa vk; vkSj

vfHkykHkksa dk vfHkys[ku fd;k tkrk gSA
bl [kkrs osQ tek i{k esa Hkqxrkuksa dk

vfHkys[ku fd;k tkrk gSA
blesa kl lfEefyr fd;k tkrk gSA
blesa kl lfEefyr ugha fd;k tkrkA
vkjafHkd 'ks"k
bldk vkjafHkd 'ks"k ugha gksrkA
vkjafHkd 'ks"k gLrLFk jksdM+@cSadLFk

jksdM+ ;k vkjafHkd vfkfod"kZ dks
n'kkZrk gSA
vafre 'ks"k
vafre 'ks"k vk; dk O;; ij vkfkD;

;k blosQ foifjr fLFkfr dks n'kkZrk gS
vafre 'ks"k var esa gLrLFk jksdM+ rFkk

cSad 'ks"k (;k cSad vfkfod"kZ) dks
n'kkZrk gSA
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
tek i{k
kl
1-5
d
e
h
s
rqyu i=k
vykHkdkjh laLFkk, Hkh viuh fokh; fLFkfr dk fukkZj.k djus osQ fy, rqyu i=k rS;kj djrh gSA mudk
rqyu i=k Hkh O;kikfjd iQeks osQ leku rS;kj fd;k tkrk gSA ;g o"kZ osQ var esa ifjlaifk;ksa vkSj nkf;Roksa
dks n'kkZrk gSA ifjlaifk;ksa dks nk, i{k esa rFkk nkf;Roksa dks ck, i{k esa n'kkZ;k tkrk gSA ;|fi ;gk iwth
osQ LFkku ij lkekU; fuf/@iwth fuf/ gksaxs vkSj vk; vkSj O;; [kkrs esa vkfkD; ;k ?kkVs dks bu fuf/;ksa
esa tksM+k ;k ?kVk;k tk,xkA ;g ,d lkekU; izf;k gS fd oqQN iwthxr enksa tSls & olh;r, izos'k 'kqYd
vkSj vkthou lnL;rk 'kqYd dks izR;{k :i ls iwth [kkrs esa tksM+k tk,xkA lkFk gh lkFk iwth ;k lkekU;
fuf/, fof'k"V ms'; iwfrZ gsrq fuf/ vkSj lg;ksxdrkZ@ nkuh tSls fd Hkou fuf/, [ksy fuf/] bR;kfn dh
vko';drkvksa dks iwjk djus osQ fy, cuk, tkrs gSaA bu fuf/ksa dks rqyu i=k osQ nkf;Ro i{k esa i`Fkd :i
ls n'kkZ;k tkrk gSA dHkh&dHkh iwth@ lkekU; fuf/ksa dk vkjafHkd 'ks"k Kkr djus osQ fy, o"kZ osQ vkjaHk esa
rqyu i=k dks cukuk vko';d gks tkrk gSA
o
n
19

1-5-1 rqyu i=k dks rS;kj djuk
rqyu i=k dks cukus esa fuEu izf;k dks viuk;k tk,xk%
1- vkjafHkd rqyu i=k osQ vuqlkj iwth@ lkekU; fuf/ dks yhft, vkSj vk; vkSj O;; [kkrs ls izkIr
vkfkD; dks tksM+sa, blosQ i'pkr izos'k 'kqYd, olh;r, vkthou lnL;rk 'kqYd bR;kfn tks fd
o"kZ osQ nkSjku izkIr gqbZ gSa] dks tksfM+,A
2- lHkh LFkk;h ifjlaifk;ksa (fo; ugha@ lekIr dh xbZ@ fouk'k gqbZ) dks rFkk o"kZ osQ nkSjku [kjhnh
xbZ ifjlaifk;ksa dks tksM+us (izkfIr ,oa Hkqxrku [kkrs ls izkIr gqb)Z osQ i'pkr kl (vk; vkSj O;;
[kkrs osQ vuqlkj) dks ?kVkdj, mUgsa ifjlaifk i{k esa n'kkZ;k tk,xkA
3- izkfIr ,oa Hkqxrku [kkrs osQ izkfIr i{k dh enksa dh rqyuk vk; vkSj O;; [kkrs osQ vk; i{k dh
enksa ls dhft,A ;g jkf'k dk fukkZj.k djsxk%
(v) izkI; pank fdarq izkIr ughaA
(c) vfxze izkIr vk;A
(l) o"kZ osQ nkSjku dh xbZ LFkk;h ifjlaifk;ksa dh fchA
(n) iwt
hr dh tkus okyh ensa (tSlk fd rqyu i=k ls izR;{k :i ls yh xbZ) mnkgj.k osQ
fy, olh;r, fof'k"V fuf/;ksa osQ fofu;ksx ij C;ktA
4- blh izdkj izkfIr ,oa Hkqxrku [kkrs osQ Hkqxrku i{k osQ enksa dh rqyuk vk; vkSj O;; [kkrs osQ
O;; i{k dh enksa ls djsaxsA ;g jkf'k dk fukkZj.k djrk gS, ;fn%
(v) cdk;k O;;A
(c) vfxze Hkqxrku O;;A
(l) o"kZ osQ nkSjku [kjhnh xbZ LFkk;h ifjlaifk;kA
(n) LFkk;h ifjlaifk;ksa ij klA
(g) miHkksx ;ksX; enksa tSls fd gLrLFk ys[ku lkexzh dk LVkWd
(iQ) gLrLFk jksdM+ vkSj cSad esa jksdM+ dk vafre 'ks"kA
rqyu i=k cukus dh izf;k dks iw.kZ :i ls tkuus osQ fy, rqyu i=k izk:i uhps fn;k x;k gSA
d
e
h
s
nkf;Ro
o
n
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
iwth fuf/%
vkjafHkd 'ks"k
tksM+k% vkfkD;
;k
?kVk;k % ?kkVk
----------- dks rqyu i=k

jkf'k ifjlaifk;k
(#-)
gLrLFk jksdM+@cSadLFk jksdM+
...... vizkIr vk;
vfxze Hkqxrku O;;
jkf'k
(#-)
......
......
......
20
tksM+k% pkyw o"kZ esa vk; dk iwthdj.k

[kkrksa ls %
olh;r
izos'k 'kqYd
vkthou lnL;rk 'kqYd
vafre 'ks"k
fo'ks"k fuf/@ nku
fiNyk 'ks"k (;fn dksbZ gks)
tksM+k% vofk osQ nkSjku enksa osQ fy,
izkfIr;k
tksM+k% fuf/ksa ij vftZr
vk;@vuqnku fofu;ksx
fuoy 'ks"k
; osQ fy, ysunkj
vkSj@;k iwfrZ
cSad vfkfod"kZ
cdk;k O;;%
vfxze izkIr vk;
......
......
......
......
......
vafre 'ks"k
miHkksX; enksa dk LVkWd%
fiNyk 'ks"k
tksM+k% pkyw vofk esa ;
?kVk;k% vofk osQ nkSjku
miHkksx dk ewY;
vafre 'ks"k
fiNyk 'ks"k
tksM+k% pkyw vofk esa ;
?kVk;k% iqLrd ewY; ij
ifjlaifk dk fo;
......
d
e
h
s
......
......
......
......
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
......
(......)
......
......
......
......
......
......
......
fp=k 1-2 : rqyu i=k dk izk:i
mnkgj.k
,DlhysaV fosQV dYc osQ izkfIr ,oa Hkqxrku [kkrs fuEu vkSj vfrfjDr lwpukvksa ls 31 ekpZ,
lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk vkSj bl frfFk dk rqyu i=k rS;kj djsa%
izkfIr
'ks"k vk@yk (gLrLFk jksdM+)

lnL;ksa ls pank
lnL;ksa ls izos'k 'kqYd
iqjkus [ksy osQ lkeku dh fch
eSnku dk fdjk;k
VwukZesaV osQ fy, pank
vkthou lnL;rk 'kqYd
vuqnku
o
n
jkf'k Hkqxrku
(#-)
18,000 'ks"k vk@yk (cSad vfkfod"kZ)
2,50,000 iQhYM vkSj iosfy;u dh ns[kHkky
15,000 VwukZesaUV O;;
2,500 njsa vkSj chek
28,000 nwjHkk"k
60,000 Mkd vkSj dksfj;j O;;
20,000 NikbZ vkSj ys[ku lkexzh
6,00,000 fofok O;;
2007
dks
jkf'k
(#-)
16,000
1,15,000
40,000
10,000
3,500
4,000
26,000
4,400
21

lfpo dks lEekukFkZ ikfjJfed
?kkl osQ cht
fofu;ksx
[ksy osQ lkeku dk ;
'ks"k vk@ys
9,93,500
30,000
2,600
6,00,000
68,000
74,000
d
e
h
s
9,93,500
o"kZ osQ vkjaHk esa ifjlaifk;k bl izdkj gSa%

(#-)
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
5,00,000
[ksy dk eSnku
gLrLFk jksdM+
[ksy osQ lkeku dk LVkWd
vizkI; pank
18,000
85,000
11,000
28,000
VwukZesaV [kkrs esa vkfkD; vkSj nku dks LFkk;h iosfy;u osQ fy, lap; dk fuekZ.k djsaxsA 31 ekpZ]
2007 dks vizkIr pank 42,000 #- gSA 50% [ksy osQ lkeku dk vkSj 30% NikbZ vkSj ys[ku lkexzh
dks vifyf[kr djsaA
gy
31
uke
O;;
ekpZ]
iQhYM vkSj iosfy;u dk j[kj[kko

njsa vkSj chek
nwjHkk"k
Mkd vkSj dksfj;j O;;
NikbZ vkSj ys[ku lkexzh 26,000
tksM+k% vkjafHkd LVkWd
11,000
mi;ksx osQ fy, miyC/ 37,000
?kVk;k% vafre LVkWd
(25,900)
miHkksx dh xbZ LVs'kujh
fofok O;;
lfpo dks lEekukFkZ ikfjJfed
o
n
,DlhysaV fosQV Dyc dh iqLrosaQ

2007
jkf'k vk;
(#-)
1,15,000 pank
10,000 tksM+k% vizkIr (vafre)
42,000
2,92,000
4,000
?kVk;k% vizkIr (vkjafHkd) (28,000)

izos'k 'kqYd
iqjkus [ksy lkeku dk fo;
4,400
30,000
2,600
gkWy dk fdjk;k
jkf'k
(#-)
2,50,000
3,500
11,100
tek
2,64,000
15,000
2,500
28,000
22
?kkl osQ cht

[ksy osQ lkeku dk mi;ksx%
vkjafHkd LVkWd
85,000
tksM+k% ;
68,000
?kVk;k% vafre LVkWd
vkfkD; (vk; dk
O;; ij vkfkD;)
1,53,000
(76,500)
d
e
h
s
76,500
52,400
3,09,500
3,09,500
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
fVIi.kh% tc vkjafHkd 'ks"k ugha fn;k x;k gks rks, mldk fukkZj.k djus osQ fy, vkjafHkd rqyu i=k bl
izdkj rS;kj djsaxs%
31
nkf;Ro
iwth fuf/
tksM+k% vkfkD;
6,26,000
52,400
6,78,400
tksM+k% vkthou lnL;rk

'kqYd
20,000
iosfy;u fuf/
VwukZesaV ls vkfkD;
(60,000&40,000 #-) 20,000
vuqnku
6,00,000
,DlhysaV fosQV Dyc

ekpZ] 2007 dks rqyu i=k
jkf'k ifjlaifk;k
(#-)
gLrLFk jksdM+
vizkIr pank
6,98,400
NikbZ vkSj ys[ku lkexzh dk LVkWd

fofu;ksx
[ksy dk eSnku
31
o
n
cSad vfkfod"kZ
iwth@lkekU; fuf/ ('ks"k jkf'k)
74,000
42,000
76,500
25,900
6,00,000
5,00,000
6,20,000
13,18,400
nkf;Ro
jkf'k
(#-)
ekpZ]
13,18,400
2006
dks rqyu i=k

jkf'k ifjlaifk;k
(#-)
16,000 gLrLFk jksdM+
6,26,000 vizkIr pank
NikbZ vkSj ys[ku lkexzh dk LVkWd
[ksy dk eSnku
6,42,000
jkf'k
(#-)
18,000
28,000
85,000
11,000
5,00,000
6,42,000
23

Lo;a tkfp, 1
dkj.k lfgr crkb, fd fuEu dFku lR; ;k vlR; gS%

(i) izkfIr vkSj Hkqxrku [kkrk lHkh iwthxr izkfIr;ksa vkSj Hkqxrkuksa dk lkjka'k gSA
(ii) ;fn ;gk [ksy fuf/ n'kkZ;k x;k gS rks [ksy xfrfofk;ksa ij fd, x, O;;ksa dks vk; vkSj O;; [kkrs
osQ uke i{k esa n'kkZ;k tk,xkA
(iii) vk; vkSj O;; [kkrs dk tek 'ks"k crykrk gS fd O;; vk; ls vfkd gSA
(iv) ljdkj }kjk miyCk djkbZ xbZ fuf/ esa ls fo|kfFkZ;ksa dks nh xbZ Nk=ko`fr dks vk; vkSj O;; [kkrs
esa uke djsaxsA
(v) izkfIr vkSj Hkqxrku [kkrk, osQoy vkxe izfr dh izkfIr;ksa vkSj Hkqxrkuksa dk vfHkys[ku djrk
gSA
(vi) fo'ks"k ms'; osQ fy, nku dk ges'kk iwthdj.k djsaxsA
(vii) tc iwth fuf/ dk vkjafHkd 'ks"k ugha fn;k gksrk rc vkjafHkd rqyu i=k rS;kj fd;k tkrk gSA
(viii) vk; vkSj O;; [kkrs osQ vkfkD; dks iwth@ lkekU; fuf/ esa ls ?kVk;k tkrk gSA
(ix) izkfIr vkSj Hkqxrku [kkrk, ykHk vkSj gkfu [kkrs osQ leku gSA
(x) izkfIr vkSj Hkqxrku [kkrk, iwth vkSj vkxe izkfIr;ksa osQ e; varj ugha djrk gSA
d
e
h
s
1-6
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
oqQN fof'k"V ensa
vykHkdkjh laLFkkvksa osQ vafre [kkrs, O;kikfjd laxBu osQ leku iz.kkyh dh rjg rS;kj fd, tkrs gSa ijarq,
bl izdkj dh laLFkkvksa esa vk; vkSj O;; dh oqQN enksa dh izfr esa varj gksrk gS vkSj vafre [kkrksa esa
O;ogkj ij fo'ks"k ;ku nsus dh vko';drk gSA bu laLFkkvksa esa ;s fof'k"V gSaA oqQN lkkkj.k fof'k"V enksa
dks uhps of.kZr fd;k x;k gS%
pank% pank lnL;rk 'kqYd gS ftldk Hkqxrku lnL; }kjk okf"kZd vkkkj ij fd;k tkrk gSA ;g bl izdkj
dh laLFkkvksa esa vk; dk eq[; Lkzkrs gSA lnL;ksa }kjk Hkqxrku fd;k x;k pank, izkfIr ,oa Hkqxrku [kkrs esa izkfIr
osQ :i esa vkSj vk; vkSj O;; [kkrs esa vk; osQ :i esa n'kkZ;k tkrk gSA ;g ;ku jgs fd izkfIr vkSj Hkqxrku
[kkrk o"kZ osQ nkSjku okLro esa izkIr pans dh oqQy jkf'k dks n'kkZrk gS tcfd vk; vkSj O;; [kkrksa esa n'kkZ;h
xbZ jkf'k osQoy pkyw vofk ls lacafkr jkf'k dks lhekc djrh gS pkgs ;g izkIr gqbZ gS ;k ughaA
mnkgj.k osQ fy,, ,d Dyc us o"kZ 2005&06 osQ nkSjku 20,000 #- pans osQ :i esa izkIr fd,, blesa
ls 3,000 #- o"kZ 2004&05 ls vkSj 2,000 #- 2006&07 ls lacafkr gS vkSj o"kZ 2005&06 osQ
6,000 #- vHkh rd vizkIr gSaA bl fLFkfr esa izkfIr ,oa Hkqxrku [kkrk pans ls izkIr 20,000 #- n'kkZ,xkA
ysfdu vk; vkSj O;; [kkrk, o"kZ 2005&06 osQ fy, pans ls izkIr vk; osQ :i eas 21,000 #- n'kkZ,xkA
bldh x.kuk uhps nh xbZ gS%
o
n
24

(#-)
2005&2006
dks izkIr pank

?kVk;k% 2004&2005 o"kZ osQ fy, pank
20,000
(3,000)
17,000
?kVk;k% o"kZ
2006&2007
osQ fy, pank
(2,000)
d
e
h
s
15,000
tksM+k% o"kZ 2005&2006 osQ fy, vizkIr pank

o"kZ 2005&2006 osQ fy, pans dh vk;
6,000
21,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
vk; osQ :i esa n'kkZ;h xbZ pans dh mi;qZDr jkf'k dk fukkZj.k pank [kkrk rS;kj djosQ bl izdkj fd;k
tk,xk%
pank [kkrk
uke
frfFk fooj.k
'ks"k vk@yk
(o"kZ osQ vkjaHk esa vizkIr)
vk; vkSj O;; [kkrk
('ks"k jkf'k)
'ks"k vk@ys (vfxze izkIr)
jks-i`la-
jkf'k frfFk fooj.k

jks-i`(#-)
la3,000
'ks"k vk@yk
(fiNys o"kZ esa vfxze izkIr)
jksdM+ (izkIr pank)
21,000
'ks"k vk@ys
2,000
(o"kZ osQ var esa vizkIr)
26,000
mnkgj.k
31
tek
jkf'k
(#-)
20,000
6,000
26,000
ekpZ, 2006 dks lekIr o"kZ osQ fy,, izkfIr Hkqxrku [kkrs osQ vuqlkj izkIr pank 2,50,000 #- gSA
vfrfjDr lwpuk, bl izdkj gSa%
1- 01 vizSy, 2005 dks vizkIr pank
50,000 #2- 31 ekpZ, 2006 dks vizkIr pank
35,000 #3- 01 vizsy, 2005 dks vfxze izkIr pank 25,000 #4- 31 ekpZ, 2006 dks vfxze izkIr pank
30,000 #o"kZ 2005&2006 osQ fy, pans ls vk; dh jkf'k dk fukkZj.k djsa vkSj vkjafHkd vkSj vafre rqyu
i=k esa pans ls lacafkr enksa dks fdl izdkj n'kkZ;k tk,xk] fn[kkb,A
o
n
25

gy
fooj.k
jkf'k
(#-)
2,50,000
izkfIr vkSj Hkqxrku [kkrs osQ vuqlkj izkIr pank

tksM+k% 31 ekpZ,2006 dks vizkIr pank
tksM+k% 01 vizSy, 2005 dks vfxze izkIr pank
d
e
h
s
35,000
25,000
3,10,000
?kVk;k%
01 vizSy, 2005
(50,000)
dks vizkIr pank
2,60,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
?kVk;k% 31 ekpZ, 2006 dks vfxze izkIr pank
o"kZ 2005&2006 osQ fy, pans ls vk;
(30,000)
2,30,000
fodYi osQ :i esa, pans ls izkIr vk; dh x.kuk pank [kkrk rS;kj djosQ fuEu gksxh%
pank [kkrk
uke
fooj.k
jkf'k
(#-)
'ks"k vk@yk (vizkIr)

vk; vkSj O;; [kkrk ('ks"k jkf'k)
'ks"k vk@ys (vfxze)
50,000
2,30,000
30,000
fooj.k
'ks"k vk@yk (vfxze)

izkfIr Hkqxrku [kkrk
'ks"k vk@yk (vizkIr)
3,10,000
tek
jkf'k
(#-)
25,000
2,50,000
35,000
3,10,000
pans ls lacafkr enksa dks vkjafHkd vkSj vafre rqyu i=k esa fuEu izdkj n'kkZ,xs%
31
nkf;Ro
vfxze izkIr pank

osQoy lacaf/r vkdM+s
o
n
nkf;Ro
vfxze izkIr pank

osQoy lacaf/r vkdM+s
ekpZ
ekpZ, 2005 dks rqyu i=k (lacafkr ensa)

jkf'k iflaifk;k
(#-)
25,000 vizkIr pank
jkf'k
(#-)
50,000
31,2006
dks rqyu i=k (lacafkr vkdM+s)

jkf'k ifjlaifk;k
(#-)
30,000 vizkIr pank
jkf'k
(#-)
35,000
26
mnkgj.k
31
2006
ekpZ]
dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrs ls yh xbZ lwpuk, uhps nh xbZ gSa%
pank
izkfIr
(#-)
2004&05
2,500
2005&06
26,750
2006&07
1,000
d
e
h
s
30,250
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
vfrfjDr lwpuk,
lnL;ksa dh oqQy la[;k
okf"kZd lnL;rk 'kwYd
01 vizSy, 2005 dks vizkIr pank
vk;, vfxze, vizkIr pans ls lacafkr enksa dks n'kkZrs gq, fooj.k rS;kj djsaA
gy
o"kZ
2005-06
esa izkIr gksus okys pans dh jkf'k jksdM+ ls lacfa kr
28,750
#- (vFkkZr
125230
fooj.k
230
125
2,750
#-)
jkf'k
(#-)
izkfIr vkSj Hkqxrku [kkrs osQ vuqlkj izkIr pank

tksM+k% 31 ekpZ 2006 dks vizkIr pank
tksM+k% 1 vizSy 2005 dks izkIr vfxze pank
30,250
2,250
32,500
?kVk;k%
01
vizSy
2005
dks vizkIr pank
2,750
29,750
?kVk;k% 31 ekpZ] 2006 dks vfxze izkIr pank

o"kZ 2005&06 osQ fy, pans ls vk; (125 230)
fVIi.kh%
01
vizSy, 2005 dks vizkIr pans dh jkf'k dk fukkZj.k bl izdkj fd;k tk,xk%
fooj.k
(#-)
(i) 01 vizSy, 2005 dks vizkIr
2,750
2004&05 osQ fy, izkIr
2,500
(ii) 2005&06 osQ fy, izkI; (125 230)
28,750
2005&06 osQ fy, izkIr
26,750
31 ekpZ, 2006 dks vizkIr
o
n
1,000
28,750
(#-)
250
2,000
2,250
27

mnkgj.k
izkfIr ,oa Hkqxrku [kkrs osQ fy, fn, x, va'kksa ls, vkSj uhps nh xbZ vfrfjDr lwpukvksa }kjk, pans ls vk;
dh jkf'k dh x.kuk djsa rFkk ;g n'kkZ;sa dh 31 ekpZ] 2007 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrs
esa fdl izdkj n'kkZ;k tk,xk vkSj bl frfFk dk rqyu i=k cukb,A
31
ekpZ]
2007
d
e
h
s
uke
izkfIr
tek
jkf'k
(#-)
jkf'k Hkqxrku
(#-)
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
pank%
2005&06
2006&07
2007&08
7,000
30,000
5,000
42,000
vfrfjDr lwpuk,%
(#-)
1- 31
ekpZ,
2- 31 ekpZ,
3- 31 ekpZ,
gy
2006
2007
2006
dks vizkIr pank

dks oqQy vizkIr pank
dks vfxze izkIr pank
31
O;;
o
n
ekpZ]
8,500
18,500
4,000
2007
dks lekIr o"kZ osQ fy,

vk; vkSj O;; [kkrk
jkf'k vk;
(#-)
pank 2006&07 osQ fy, izkIr
tksM+k% 2006&07 osQ fy, vizkIr
tksM+k% 2006&07 osQ fy, vfxze izkIr
jkf'k
(#-)
30,000
17,000
4,000
51,000
fVIi.kh% 31 ekpZ 2007 dks oqQy vizkIr pans dh jkf'k 18,500 #- gS] blesa 2005&06 osQ fy, vizkIr
pans dh jkf'k 1,500 #- (8,500 #- & 7,000 #-) lfEefyr gSA blfy, 2006&07 osQ fy, vizkIr pans dh jkf'k
17,000 #- (18,500 #- & 1,500 #-) gksxhA
28

31
ekpZ,
nkf;Ro
2007&08
osQ fy, vfxze izkIr pank
2007
dks rqyu i=k (lacafkr vkdM+s)

jkf'k ifjlaifk;k
(#-)
5,000 vizkIr pank%
2005&06
2006&06
jkf'k
(#-)
1,500
d
e
h
s
17,000
Lo;a djsa
1-
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
gsYFk Dyc dks o"kZ
2006
osQ nkSjku izkIr pank uhps fn;k x;k gS%

(#-)
2005
3,000
2006
96,000
2007
2,000
18,500
1,01,000
(#-)
dks vizkIr pans dh jkf'k
5,000
31 fnlacj, 2006 dks vizkIr pans dh jkf'k
12,000
2005 esa 2006 osQ fy, vfxze izkIr pans dh jkf'k
5,000
vk; vkSj O;; [kkrs osQ vk; i{k esa n'kkZ;h tkus okyh pans dh jkf'k dh x.kuk djsaA
2- o"kZ 2006 osQ nkSjku ,d LiksVl
Z Dyc }kjk 80,000 #- pank izkIr fd;k x;kA blesa 3,000 #- 2005
osQ fy, vkSj 6,000 #- 2007 o"kZ osQ lfEefyr gSA 31 fnlacj, 2005 dks pans dh jkf'k] fdarq izkIr
ugha gqbZ 12,000 #- gSA vk; vkSj O;; [kkrs esa n'kkZ, tkus okys pans ls vk; dh jkf'k dh x.kuk
djsAa
3- jk;y Dyc }kjk 31 fnlacj] 2006 dks lekIr o"kZ osQ nkSjku izkIr pank fuEu gS%
(#-)
31 fnlacj, 2005
2005
3,000
2006
93,000
2007
2,000
o
n
98,000
Dyc esa 500 lnL; gSa] izR;sd 200 #- dh nj ls okf"kZd pans dk Hkqxrku djrk gSA 31 fnlacj,
2005 dks vizkIr pank 6,000 #- gSaA 31 fnlacj, 2006 dks lekIr o"kZ osQ vk; vkSj O;; [kkrs
esa n'kkZ, tkus okys pans ls vk; dh x.kuk djsa vkSj bl frfFk dks rqyu i=k esa lacafkr vkdM+ksa dks
n'kkZ,A
29
nku% budks izkfIr ,oa Hkqxrku [kkrs osQ izkfIr i{k esa n'kkZ;k tkrk gSA nku fdlh fo'ks"k ms'; ;k lkekU;
ms'; osQ fy, gks ldrk gS%
(i) fo'ks"k nku% ;fn nku fdlh fo'ks"k ms'; dks izkIr djus osQ fy, fd;k tkrk gS] ;g fo'ks"k nku
dgykrk gS, ;g fo'ks"k ms'; orekZu Hkou esa foLrkj, ubZ daI;wVj iz;ksx'kkyk dk fuekZ.k, iqLrd
cSad dk fuekZ.k vkfn gks ldrk gSA bl izdkj osQ nku dks iwthdj.k djsaxs vkSj rqyu i=k osQ
nkf;Ro i{k esa n'kkZ,xsA ;g fcuk vis{kk, fd ;g jkf'k NksVh ;k cM+h gSA bldk ms'; ;g gS fd
bl jkf'k dk mi;ksx osQoy fo'ks"k ms'; osQ fy, gksA
(ii) lkekU; nku% bl izdkj osQ nku dk mi;ksx laLFkk osQ lkekU; ms';ksa dks izkIr djus osQ fy, fd;k
tkrk gSA budk O;ogkj vkxe izkfIr;ksa osQ leku fd;k tkrk gS D;ksafd ;g vk; dk fujarj lzksr
gSA blfy, ;g pkyw o"kZ osQ vk; ,oa O;; [kkrksa esa vk; i{k esa yh tkrh gSA
olh;r% ;g jkf'k e`r O;fDr dh olh;r osQ :i esa izkIr gksaxsA ;g izkfIr ,oa Hkqxrku [kkrs osQ izkfIr i{k
esa n'kkZ;h tk,xh vkSj rqyu i=k esa iwth fuf/@lkekU; fuf/ esa izR;{k tksM+ nh tk,xh D;ksafd ;g vko`fr
izfr dh ugha gS ijarq, olh;r dh NksVh jkf'k dks vk; ekuk tk,xk vkSj vk; vkSj O;; [kkrs osQ vk;
i{k esa n'kkZ;k tk,xkA
vkthou lnL;rk 'kqYd% oqQN lnL; lkef;d pans osQ Hkqxrku osQ LFkku ij ,deq'r jkf'k dks vkthou
lnL;rk 'kqYd osQ :i esa Hkqxrku dks pqurs gSaA bl jkf'k dks iwth izkfIr ekuk tkrk gS vkSj izR;{k rkSj ij
iwth@lkekU; fuf/ esa tek fd;k tk,xkA
izos'k 'kqYd% izos'k 'kqYd lnL; }kjk lnL; curs le; osQoy ,d ckj fn;k tkrk gSA /ekZFkZ vkSj Dyc
tSls laxBuksa dh lnL;rk laxfBr gksrh gS vkSj buesa izo's k 'kqYd Hkh vf/d gksrk gSA blfy, budks vuko`fk
ekudj lh/s iwth@lkekU; fuf/ esa tek fd;k tkrk gSA lkekU;r% oqQN laxBuksa tSls fd f'k{kk laLFkkuksa esa
izos'k 'kqYd fujarj vk; gksrh gS vkSj bldh jkf'k Hkh vis{kkr de gksrh gS bl ekeys esa izpfyr gS fd
izos'k 'kqYd dks vk; izkfIr ekuk tkrk gSA lk/kj.k :i ls fo'ks"k ifjfLFkfr esa blosQ iw.kZ ewY; dks iwth
izkfIr ekuuk mi;qDr gksrk gSA vkSj lacaf/r jkf'k dks iwth@lkekU; fuf/ esa tksM+k tkrk gSA
iqjkuh ifjlaifk;ksa dk fo;% iqjkuh ifjlaifk;ksa osQ fo; ls izkfIr;ksa dks ml o"kZ osQ izkfIr vkSj Hkqxrku
[kkrs esa n'kkZ;k tk,xk ftlesa ;g csph x;h gS ijarq ifjlaifk;ksa osQ fo; ls vfkykHk ;k gkfu osQ o"kZ
osQ vk; vkSj O;; [kkrs esa ys tk;k tk,xkA mnkgj.k osQ fy,] ,oa ;fn i+QuhZpj ftldk iqLrd ewY; 800
#- gS dks 700 #- esa cspk x;kA ;g 700 #- dh jkf'k dks izkfIr ,oa Hkqxrku [kkrs esa n'kkZ;k tk,xk vkSj
vk; vkSj O;; [kkrs osQ O;; i{k esa 100 #- iqjkuh ifjlaifk;ksa osQ fo; ls gkfu osQ :i esa ys tk,xsA
tcfd rqyu i=k esa i+QuhZpj osQ iqLrd ewY; esa ls 800 #- dks ?kVk dj n'kkZ;k tk,xkA
ikf{kdksa dk fo;% ;g vko`fr izfr dh en gS vkSj vk; vkSj O;; [kkrs osQ vk; i{k esa n'kkZ;h tk,xhA
[ksy osQ lkeku dk fo;% [ksy osQ lkeku dh fch (iz;ksx fd;k x;k lkeku tSls iqjkuh cky, cYyk,
tky] vkfn) fdlh [ksy Dyc dk fu;fer y{k.k gSA lkekU;r% bldks vk; vkSj O;; [kkrs esa vk; osQ
:i esa n'kkZ;k tkrk gSA
d
e
h
s
o
n
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
30
lEekukFkZ ikfjJfed dk Hkqxrku% ;g og jkf'k gS ftldk Hkqxrku ml O;fDr dks fd;k tkrk gS tks fd
laLFkk dk iDdk deZpkjh ugha gSA dykdkj dks Dyc esa dk;Z osQ fy, Hkqxrku dks vk; vkSj O;; [kkrs
osQ O;; i{k esa n'kkZ;k tk,xkA
o`frd fuf/% ;g fuf/ olh;r ;k migkj ls mRiUu gksrs gSaA ;g vk; fo'ks"k ms'; osQ fy, iz;ksx dh
tkrh gS blfy, ;g iwth izkfIr gS vkSj ;g rqyu i=k osQ nkf;Ro i{k esa fof'k"V ms'; osQ fuf/ osQ :i
esa n'kkZ;h tk,xhA
ljdkjh vuqnku% fo|ky;, fo'ofo|ky;] turk vLirky vkfn dh xfrfofk;k, ljdkjh vuqnku ij
vkkkfjr gksrh gSaA vko`fr vuqnku tks fd fuokZg vuqnku osQ :i esa gS vkxe izkfIr ekuk tkrk gS (tSls dh
pkyw o"kZ dh vk;) rFkk vk; vkSj O;; [kkrs esa tek fd;k tkrk gSA ijarq vuqnku tSls fd Hkou osQ fy,
vuqnku dks iwth izkfIr ekuk tk,xk vkSj Hkou fuf/ [kkrs esa gLrkarfjr fd;k tk,xkA ;g ;ku jgs fd oqQN
vykHkdkjh laLFkk, ljdkj ;k ljdkjh ,tsalh ls jksdM+ vuqnku izkIr djrh gSA ;g vuqnku Hkh ml o"kZ
osQ fy, vkxe vk; gksxh ftl o"kZ esa ;g izkIr dh tk,xhA
fo'ks"k fuf/% vykHkdkjh laLFkk, fof'k"V ms';ksa@ xfrfofk;ksa tSls fd iqjLdkj fuf/, eSp fuf/ vkSj [ksy
fuf/ vkfn osQ fy, fo'ks"k fuf/ dk fuekZ.k djrh gSA bu fuf/ dk izfrHkwfr;ksa esa fofu;ksx fd;k tkrk
gS vkSj ,sls fofu;ksxksa ij vftZr vk; dks lacafkr fuf/ esa tek dj fn;k tkrk gS u fd vk; vkSj O;;
[kkrs osQ tek esaA blh izdkj fof'k"V ms'; osQ fy, fd, x, O;; dks fof'k"V fuf/ esa ls ?kVk;k tkrk
gSA mnkgj.k osQ fy, ,d Dyc [ksy xfrfofk;ksa osQ fy, fo'ks"k fuf/ cukrk gSA bl fLFkfr esa [ksy fuf/
osQ fofu;ksx ls C;kt dh vk; dks [ksy fuf/ esa tksM+k tk,xk vkSj [ksy ij lHkh O;;ksa dks ?kVk;k tk,xkA
fo'ks"k fuf/ksa dk rqyu i=k esa n'kkZ;k tk,xkA ijarq ;fn vk; vkSj O;;ksa dk lek;kstu djus osQ i'pkr
fof'k"V@ fo'ks"k dk 'ks"k .kkRed gS rks ;g vk; vkSj O;; [kkrs osQ uke i{k esa gLrkarfjr fd;k tk,xk
;k fn, x, funZs'kksa osQ vuqlkj lek;ksftr fd;k tk,xkA (ns[ks mnkgj.k 9)
mnkgj.k 8
n'kkZ, fd vki ,d Dyc osQ vafre [kkrs esa fuEu enksa dk O;ogkj fdl izdkj djsaxs%
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
fooj.k
o
n
iqjLdkj
iqjLdkj
iqjLdkj
iqjLdkj
uke
jkf'k
(#-)
fuf/
fuf/ dk fofu;ksx
fuf/ osQ fofu;ksx ls vk;
forj.k
tek
jkf'k
(#-)
80,000
80,000
8,000
6,000
31

gy
-------- dks rqyu i=k
nkf;Ro
80,000
iqjLdkj fuf/
tksM+k% fofu;ksx ls vk;
(v)
6,000
80,000
d
e
h
s
82,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
fuEu lwpukvksa dks vykHkdkjh laLFkkvksa osQ fokh; fooj.k esa n'kkZ,%
fooj.k
eSp
eSp
eSp
eSp
(c)
jkf'k
(#-)
8,000
88,000
?kVk;k% iqjLdkj dk forj.k
mnkgj.k
jkf'k ifjlaifk;k
(#-)
iqjLdkj fuf/ dk fofu;ksx
jkf'k
(#-)
16,000
O;;
fuf/
fuf/ osQ fy, nku
fVdVksa dk fo;
8,000
5,000
7,000
;fn vU; O;; leku jgs vkSj eSp O;;
gy
6,000
#- ls c<+ tk, rc D;k izHkko gksxkA
--------------- dks rqyu i=k (osQoy lacafkr ensa)
nkf;Ro
jkf'k ifjlaifr;ksa
(#-)
eSp fuf/
tksM+k% nku (fof'k"V)
tksMk+ % eSp fVdVksa dk fo;
o
n
?kVk;k% eSp O;;
jkf'k
(#-)
8,000
5,000
7,000
20,000
(16,000)
4,000
4,000
(d) ;fn eSp O;; 6,000 #- ls c<+ tkrk gS rks eSp fuf/ dk fuoy 'ks"k ?kVk gqvk gksxk tSls fd
uke, tek ls vf/d gS vkSj blosQ ifj.kkeLo:i 2,000 #- dk uke 'ks"k bl o"kZ osQ vk; vkSj O;; [kkrs
ls izHkkfor fd;k tk,xkA
32

Lo;a tkfp,
,d
123-
vykHkdkjh laLFkku osQ fy, vki nh xbZ enksa dh fLFkfr esa fdl izdkj O;ogkj djsaxs\
izfr;ksfxrk fuf/ 40,000 #-, izfr;ksfxrk O;; 14,000 #-, izfr;ksfxrk ls izkfIr;k 16,000 #-A
Vscy Vsful [ksy ij O;; 4,000 #-A
migkj fuf/ 22,000 #-, migkj fuf/ fofu;ksx ij C;kt 3,000 #-] migkj fn, 5,000 #-, migkj
fuf/ fofu;ksx 18,000 #-A
4- /ekZFkZ izn'kZu ls izkfIr;k 7,000 #-A /ekZFkZ izn'kZu ij O;; 3,000 #-A
mnkgj.k
10
31
2006
ekpZ,
Hkqxrku%
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrs ls fudkyk x;k%
ys[ku lkexzh 23,000 #vfrfjDr lwpuk,%
fooj.k
ys[ku lkexzh dk LVkWd
ys[ku lkexzh osQ fy, ysunkj
gy
01
vizSy,
2005
ekpZ,
2006
4,000
3,000
9,000
2,500
fooj.k
izkfIr ,oa Hkqxrku [kkrs osQ vuqlkj ys[ku lkexzh osQ fy, Hkqxrku
?kVk;k% 2004&05 osQ fy, Hkqxrku (izkjfEHkd ysunkj)
o"kZ 2005&06 osQ fy, Hkqxrku
tksM+k% Hkqxrku ugha gqvk (vafre ysunkj)
o"kZ 2005&06 osQ fy, ; ys[ku lkexzh
tksM+k % izkjaHk esa LVkWd
o"kZ 2005&2006 osQ nkSjku miHkksx osQ fy, miyC/ ys[ku lkexzh
?kVk;k% vafre LVkWd
o"kZ 2005&06 osQ nkSjku mi;ksx ys[ku lkexzh
tks fd vk; vkSj O;; [kkrs osQ O;; i{k esa ykbZ tk,xh
o
n
31
jkf'k
23,000
(9,000)
14,000
2,500
16,500
4,000
20,500
(3,000)
17,500
ys[ku lkexzh% lkekU;r% ys[ku lkexzh ij fd, x, O;;, ,d miHkksX; en osQ :i esa vk; vkSj O;; [kkrs
ls izHkkj dh tk,xhA ijarq ys[ku lkexzh osQ LVkWd dh nh xbZ fLFkfr (vkjafHkd ;k vafre) esa ys[ku lkexzh
osQ e esa vko';d lek;kstu vkSj miHkksX; NikbZ lkexzh dh ykxr dks fudkyus osQ i'pkr bl jkf'k dks
vk; vkSj O;; [kkrs esa vkSj blosQ LVkWd dks rqyu i=k esa n'kkZ,x As mnkgj.k osQ fy,] izkfIr vkSj Hkqxrku [kkrk
33

40,000
12,000
#- NikbZ dh lkexzh osQ Hkqxrku dks n'kkZrk gS vkSj NikbZ lkexzh dh vkajfHkd vkSj vafre jkf'k
#- vkSj 15,000 #- gSA NikbZ lkexzh osQ O;; dh jkf'k dh x.kuk bl izdkj dh tk,xh%
NikbZ lkexzh
;
#40,000
12,000
d
e
h
s
52,000
(15,000)
?kVk;k% vafre LVkWd
37,000
m/kj ; dh xbZ NikbZ lkexzh dh fLFkfr es,a Hkh miHkksx jkf'k dh x.kuk fn, x, mnkgj.k
osQ vuqlkj fudkyk tkrk gSA
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
Lo;a djsa
1-
fuEu lwpukvksa ls
fooj.k
2005&06
osQ nkSjku miHkksx nokbZ dh ykxr dks fudkysaA
jkf'k
(#-)
3,70,000
nokbZ osQ ; osQ fy, Hkqxrku
nokbZ ; osQ fy, ysunkj&
1&4&2005 dks
25,000
31&3&2006 dks
17,000
nokbZ dk LVkWd&
1&4&2005 dks
62,000
31&3&2006 dks
54,000
nokbZ osQ iwfrZdrkZ dks vfxze Hkqxrku&
1&4&2005 dks
11,500
31&3&2006 dks
18,200
2- 31 fnlacj, 2006 lekIr o"kZ osQ vk; vkSj O;; [kkrs esa [ksy lkexzh dh fdl jkf'k dks n'kkZ;k
tk,xkA
jkf'k
(#-)
01 tuojh, 2006 dks [ksy lkexzh dk LVkWd
7,500
01 tuojh, 2006 dks [ksy lkexzh osQ ysunkj
2,000
31 fnlacj, 2006 dks [ksy lkexzh osQ fy, Hkqxrku dh xbZ jkf'k
6,200
o"kZ 2006 osQ nkSjku [ksy lkexzh osQ fy, Hkqxrku dh xbZ jkf'k
17,000
31 fnlacj, 2006 dks [ksy lkexzh osQ fy, vfxze Hkqxrku
3,500
31 fnlacj, 2006 dks [ksy lkexzh osQ fy, ysunkj
1,200
o
n
12
34
mnkgj.k

11
,d euksjt
a d Dyc dk 01 vizy
S ] 2006 ls 31 ekpZ] 2007 rd dh vof/ dk izkfIr ,oa Hkqxrku [kkrk
bl izdkj gS%
izkfIr;k
'ks"k vk@yk
gLrLFk jksdM+
27,500
caSdLFk jksdM+
60,000
lnL;ksa dk pank%
2005&2006
12,500
2006&2007
1,00,000
2007&2008
10,000
i+QuhZpj oQk fo;
(iqLrd ewY; 8,000 #-)
[kk| inkFkZ dk fo;
iqjkus ikf{kd vkSj v[kckjksa
dk fo;
fookg osQ fy, Hkwfe osQ iz;ksx
dk fdjk;k
[ksyowQn osQ fy, nku
ykWdj fdjk;k
jkf'k Hkqxrku
(#-)
osru
fo|qr fcy
87,500 jsLVksjsaV osQ fy, [kk| inkFkZ
nwjHkk"k fcy
ikf{kd osQ fy, pank
1,22,500 [ksy&owQn O;;
lfpo dk lEekukFkZ ikfjJfed
10,000 8% fofuos'k (31&03&2007)
1,00,000 'ks"k vk@yk %
3,200 gLrLFk
21,500
cSd
a LFk
45,000
d
e
h
s
jkf'k
(#-)
24,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
21,000
60,000
35,000
14,500
13,000
50,000
30,000
1,00,000
66,500
48,750
25,000
17,050
4,14,000
4,14,000
vfrfjDr lwpuk,
1- Dyc esa 225 lnL; gSa rFkk izR;sd lnL; 5606 #- ok"kd pans dk Hkqxrku djrk gSA ekpZ 31, 2006
dks cdk;k pans dh jkf'k 15,000 #- gSA
2- o"kZ 2006&07 osQ fy, cdk;k nwjHkk"k fcy jkf'k 2000 #- gSA
3- ykWdj dk cdk;k fdjk;k o"kZ 2005&06 osQ fy, 3050 #- vkSj 2006-07 osQ fy, 1500 #- gSA
4- o"kZ 2006&07 osQ fy, cdk;k osru 4000 #- gSA
5- fizafVx o LVs'ujh dk izkjafHkd LVkWd 2000 #- vkSj vafre LVkWd 3000 #- gSA
o
n
35

6- 1 vizSy] 2006
dks vU; 'ks"k bl izdkj gSa% iQuhZpj 1,00,000 #-] Hkou 6,50,000 #- ,oa [ksy iaQM
1500 #-A
iQuhZpj vkSj Hkou ij kl e'k% 12.5% vkSj 5% gSA
ekpZ 2007 osQ fy, vk; ,oa O;; [kkrk vkSj rqyu i=k rS;kj djsaA
7-
31
d
e
h
s
gy
euksjatu Dyc dh iqLrosaQ
vk; vkSj O;; [kkrk
o"kZ 31 ekpZ] 2007 dh lekfIr ij
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
uke
O;;
osru
tksM+k% cdk;k
fo|qr fcy
nwjHkk"k izHkkj
tksM+k% cdk;k
lkef;d if=kdk gsrq pank
fizafVx ,oa LVs'ujh
tksM+k% izkjafHkd LVkWd
24,000
4,000
jkf'k vk;
(#-)
pank
28,000 tksM+k% cdk;k
35,000
21,000
2,000
37,000
14,500
13.000
2,000
iqjkuh if=kdkvksa dk fo;

iQuhZpj osQ fo; ij ykHk
fookg LFky dk fdjk;k
ykWdj dk fdjk;k
?kVk;k% izkjafHkd cdk;k
15,000
?kVk;k% vafre LVkWd

3,000
lfpo dk lEekukFkZ ikfjJfed
[ksy&owQn ij O;;
50,000
?kVk;k% [ksy&owQn fuf/ 15,000
dk izkjafHkd 'ks"k
35,000
?kVk;k% [ksy&owQn gsrq nku 25,000
kl%
iQuhZpj
11,500
Hkou
35,500
vf/'ks"k (vk; dk O;; ij vkf/D;)
o
n
1,00,000
12,500
tek
jkf'k
(#-)
1,12,500
3,200
2,000
48,750
17,050
3,050
14,000
12,000
30,000
tksM+k% vafre cdk;k

[kk| inkFkZ dk fo;
?kVk;k% miHkksx [kk|
dh ykxr
1,500
15,500
1,00,000
60,000
40,000
10,000
44,000
25,450
2,21,950
2,21,950
36

o"kZ
31
ekpZ]
nkf;Ro
[ksy&owQn fuf/
iwth@lkekU; fuf/
('ks"k jkf'k)
2006
dks euksjatu Dyc dk rqyu&i=k

jkf'k ifjlaifk;k
(#-)
8,42,550 cSadLFk jksdM+
cdk;k pank
cdk;k ykWdj dk fdjk;k
fizafVx vkSj LVs'ujh
I+kQuhZpj
Hkou
jkf'k
(#-)
27,500
60,000
d
e
h
s
15,000
3,050
2,000
1,00,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
6,50,000
8,57,550
o"kZ
nkf;Ro
vfxze pank izkIr

cdk;k nwjHkk"k izHkkj
cdk;k osru
iwath@lekU; fuf/
tksM+k% vkf/D;
('ks"k jkf'k)
31
ekpZ]
8,42,550
25,450
8,57,550
2007
dks euksjatu Dyc dk rqyu&i=k

jkf'k ifjlaifk;k
(#-)
4,000 cdk;k pank
(2006:2500 #- 2007:12500 #-)
8,68,000 cdk;k ykWdj dk fdjk;k
fizafVx o LVs'ujh
iQuhZpj
1,00,000
?kVk;k% fo;
8,000
jkf'k
(#-)
21,500
45,000
15,000
15,00
3,000
92,000
o
n
?kVk;k kl
Hkou
?kVk;k kl
fuos'k
8,84,000
11,500
80,500
6,50,000
32,500
6,17,500
1,00,000
8,84,000
37

mnkgj.k 12
fn, x, izkfIr ,oa Hkqxrku [kkrs dh lgk;rk ls, vk; vkSj O;; [kkrk vkSj rqyu i=k rS;kj djsaA
31
ekpZ,
2000
izkfIr;k
'ks"k vk@yk
pank%
2005&06
2006&07
2007&08
izos'k 'kqYd
ykWdj fdjk;k
tyiku ls vk;
fuos'k ls vk;
7,200
3,37,600
12,000
dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk

jkf'k Hkqxrku
(#-)
41,000 osru ,oa et+nwjh
2005&06
4,800
2006&07
83,200
fofHkUu O;;
3,56,800 iw.kZ LokfeRo Hkwfe
16,000 ys[ku lkexzh
58,000 nj
48,000 tyiku ij O;;
56,000 nwjHkk"k O;;
fuos'k
vaosQ{k.k i+Qhl
'ks"k vk@ys
jkf'k
(#-)
d
e
h
s
88,000
37,000
60,000
16,000
24,000
37,500
4,000
2,50,000
6,000
53,300
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
5,75,800
o
n
5,75,800
38
vfrfjDr lwpuk,%
1- laLFkk esa oqQy lnL; 1,800 gSa rFkk izR;sd }kjk okf"kZd pank Hkqxrku 200 (#-) 01 vizSy
2006 dks o"kZ 2005&06 osQ fy, cdk;k 8,000 #2- 31 ekpZ] 2007 dks twu 2007 rd nj dk vfxze Hkqxrku Fkk izR;sd o"kZ Hkqxrku izHkkj 24,000
#- gS
3- 31 ekpZ] 2007 dks cdk;k nwjHkk"k fcy 1,400 #- FkkA
4- 31 ekpZ] 2006 dks cdk;k fofHkUu O;; 2,800 #- FksA
5- 31 ekpZ] 2006 dks ys[ku lkexzh dk LVkWd 2,000 #- Fkk 31 ekpZ] 2007 dks ;g 3,600 #- FkkA
6- 31 ekpZ] 2006 dks Hkou dk ewY; 4,00,000 #- Fkk vkSj bl ij 2-5% izfro"kZ dh nj ls
f?klkoV (kl) yxk;k x;kA
7- 31 ekpZ] 2006 dks fofuos'k 8,00,000 #- FkkA
8- 31 ekpZ] 2007 dks o"kZ osQ nkSjku [kjhns x, fuos'k ij mRiUu vk; dh jkf'k 1,500 #- FkhA
31 ekpZ, 2007 dks lekIr gksus okys o"kZ osQ fy, vk; vkSj O;; rFkk bl frfFk dk rqyu i=k
rS;kj dhft,A pank [kkrk Hkh rS;kj dhft, A
gy
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
31
uke
O;;
osru vkSj et+nwjh

fofo/ O;;
?kVk;k% 31 ekpZ] 2006
dks cdk;k
ys[ku lkexzh (miHkksx)
vkjafHkd LVkWd
tksM+k% ;
o
n
ekpZ]
2007 dks lekIr o"kZ osQ fy,

vk; vkSj O;; [kkrk
jkf'k vk;
(#-)
83,200
37,000
(2,800)
34,200
2,000
16,000
18,000
?kVk;k% vafre LVkWd

(3,600)
njsa
24,000
?kVk;k% 2007&08 osQ fy,
Hkqxrku
(6,000)
tksM+k% 2006&07 esa vfxze
Hkqxrku
6,000
14,400
24,000
pank
izos'k 'kqYd
ykWdj dk fdjk;k
tyiku ls vk;%
tyiku ls vkxe
48,000
?kVk;k% tyiku O;;
(37,500)
fofu;ksx ls vk;
56,000
tksM+k% pkyw o"kZ osQ
1,500
fofu;ksxksa ls vftZr vk;
tek
jkf'k
(#-)
3,60,000
16,000
58,000
10,500
57,500
39

nwjHkk"k O;;
tksM+k% cdk;k
vaosQ{k.k iQhl
Hkou ij kl
O;; ij vk; dk vkf/D;
4,000
1,400
5,400
6,000
10,000
3,24,800
5,02,000
31
ekpZ]
d
e
h
s
5,02,000
2007
dks rqyu i=k

jkf'k ikfjlaifk;k
(#-)
1,400 jksdM+ vkSj cSad 'ks"k
12,000 vizkIr pank
LVs'kujh dk LVkWd
15,74,200 vfxze Hkqxrku njsa
fofu;ksxksa ij vftZr vk;%
fofu;ksx
8,00,000
tksM+k%
2,50,000
Hkou
4,00,000
?kVk;k% kl
(10,000)
Hkwfe
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
nkf;Ro
cdk;k nwjHkk"k O;;

vfxze izkIr pank
lkekU; fuf/
tksM+k% vkf/D;
12,49,400
3,24,800
15,87,600
31
nkf;Ro
cdk;k fofo/ O;;

cdk;k osru vkSj et+nwjh
lkekU; fuf/
('ks"k jkf'k)
o
n
ekpZ]
2006
4,800
12,49,400
12,57,000
53,300
23,200
3,600
6,000
1,500
10,50,000
3,90,000
60,000
15,87,600
dks rqyu i=k
jkf'k ifjlaifk;k
(#--)
2,800
jkf'k
(#-)
jksdM+ vkSj cSad 'ks"k

vizkIr pank
vfxze Hkqxrku njsa
fofu;ksx
Hkou
jkf'k
(#-)
41,000
8,000
2,000
6,000
8,00,000
4,00,000
12,57,000
40
dk;Zdkjh fVIi.kh
pank [kkrk
uke
frfFk fooj.k
jks-i`la-
vkjafHkd 'ks"k vFkok

'ks"k vk@yk (2005&06
o"kZ osQ fy, cdk;k)
vk; vkSj O;; (1800 200)
'ks"k vk@ys
(2007-08 osQ fy,
vfxze izkIr)
jkf'k frfFk fooj.k

(#-)
8,000
3,60,000

'ks"k vk@ys
jks-i`la-
d
e
h
s
3,56,800
23,200
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
12,000
3,80,000
mnkgj.k
13
31
2006
ekpZ,
tek
jkf'k
(#-)
o"kZ ls lacaf/r iszaQMl Dyc dk izkfIr ,oa Hkqxrku [kkrk fuEu gS%
31
uke
izkfIr;k
ekpZ]
vkjafHkd gLrLFk jksdM+

pank
2004&05
2005&06
2006&07
[ksyksa ls vk;
8% ljdkjh izfrHkwfr;ksa esa
fofu;ksx ij C;kt
o
n
3,80,000
2006
15,000
20,000
5,000

jkf'k Hkqxrku
(#-) ys[ku lkexzh
10,000 osru
LVs'kujh
dj vkSj njsa
nwjHkk"k izHkkj
40,000 8% ljdkjh izfrHkwfr;k
17,800 fofo/ O;;
5,000 dksfj;j lsok izHkkj
vafre gLrLFk jksdM+
72,800
tek
jkf'k
(#-)
20,000
4,500
1,500
7,500
25,000
500
300
13,500
72,800
vfrfjDr lwpuk,%
1-
Dyc esa 500 lnL; gSaA izR;sd lnL; okf"kZd pank 50 #- dk Hkqxrku djrk gSA o"kZ 2005&06 osQ
vkjaHk esa 2004&05 osQ pans osQ 17,500 #- cdk;k gS,a 40 lnL;ksa us 2005&06 osQ fy, pans dk
vfxze Hkqxrku fd;k FkkA
41

234567-
ys[ku lkexzh dk LVkWd 31 ekpZ, 2005 dks 1,500 #- rFkk 31 ekpZ, 2006 dks 2,000 #- dk
FkkA
31 ekpZ, 2006 dks njsa ,oa dj ;k vfxze Hkqxrku vkus okyh 31 tuojh rd fd;k x;kA okf"kZd
izHkkj 1,500 #-A
nwjHkk"k osQ fy, frekgh izHkkj cdk;k gS, mRiUu jkf'k 1,500 #- frekgh izHkkj osQ fy, dksbZ ifjorZu
ughaA
31 ekpZ, 2005 dks mRiUu fofo/ O;; 250 #- vkSj 31&03&2006 dks 300 #-A
31 ekpZ, 2005 dks iqLrdksa esa Hkou dk ewY; 20,000 #- gS rFkk bl ij 10% okf"kZd dh nj
ls kl yxk;k tk,xkA
31 ekpZ, 2005 dks 8% ljdkjh izfrHkwfr;ksa dk ewY; 75,000 #- gS tks fd leewY; ij [kjhnh
xbZ FkhaA 31 ekpZ, 2006 dks 25,000 #- ewY; dh ljdkjh izfrHkwfr;ksa dk ; fd;k x;kA
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
vki rS;kj djsa&

(v) 31 ekpZ, 2006 dks lekIr o"kZ osQ fy, vk; ,oa O;; [kkrk
(c) bl frfFk dks rqyu&i=k
gy
31
nkf;Ro
cdk;k O;;
nwjHkk"k O;;
fofo/ O;;
vfxze izkIr pank
lkekU; fuf/
('ks"k jkf'k)
3,000
250
izsaQMl Dyc dh iqLrosaQ

ekpZ] 2005 dks rqyu i=k
jkf'k ifjlaifk;k
(#-)
Hkou
8% ljdkjh izfrHkwfr;ksa esa fofu;ksx
3,250 ys[ku lkexzh dk LVkWd
2,000 njsa vkSj dj dk vfxze Hkqxrku
3,00,000 cdk;k pank
gLrLFk jksdM+
3,05,250
o
n
O;;
osru
ys[ku lkexzh (Hkqxrku)
ekpZ, 2006 dks lekIr o"kZ osQ fy,

vk; vkSj O;; [kkrk
jkf'k vk;
(#-)
20,000 [ksyksa ls ykHk
4,500
8% ljdkjh fuos'k ij C;kt
jkf'k
(#-)
2,00,000
75,000
1,500
1,250
17,500
10,000
3,05,250
31
jkf'k
(#-)
17,800
5,000
42

1,500
6,000
(2,000)

?kVk;k% vafre LVkWd
tksM+k% izkIr
4,000
1,500
1,250
250
njsa vkSj dj
tksM+k% vfxze Hkqxrku
1,000
6,000
pkyw o"kZ osQ nkSjku izkIr pank 40,000

tksM+k% vfxze izkIr pank
2,000
tksMk+ % pkyw o"kZ osQ var esa cdk;k 5,500
(2,500 + 3,000)
47,500
d
e
h
s
?kVk;k%vafre vfxze izkIr pank (5,000)

42,500
tksM+k%vkjafHkd vfxze Hkqxrku 1,250

nwjHkk"k izHkkj dk Hkqxrku 7,500
tksM+k % cdk;k (pkyw o"kZ) 1,500
1,500
?kVk;k% pkyw o"kZ osQ vkjaHk

esa vizkIr
(17,500
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
?kVk;k% cdk;k (xr o"kZ)

fofo/ O;;ksa dk Hkqxrku
tksM+k% cdk;k (pkyw o"kZ)
?kVk;k% cdk;k (xr o"kZ)
Hkou ij kl
dksfj;j izHkkj
9,000
3,000
500
300
800
(250)
?kkVk% vk; ij O;;ksa dh vf/drk
6,000
52,350
500 50 = 25,000 #31
nkf;Ro
cdk;k O;;
nwjHkk"k izHkkj
fofo/ O;;
vfxze izkIr pank
lkekU; fuf/
o
n
?kVk;k% ?kkVk
3,550
550
20,000
300
52,350
lR;kiu%
25,000
ekpZ,
1,500
300
3,00,000
(3,550)
2006
dks izsQaMl Dyc dk rqyu i=k
jkf'k ifjlaifk;k
(#-)
2,00,000
Hkou
?kVk;k% kl
(20,000)
1,800 8%ljdkjh izfrHkwfr;ksa esa fuos'k 75,000
5,000 tksM+k% ;
25,000
2,96,450 8% ljdkjh izfrHkwfr;ksa ij
vizkIr C;kt
vfxze Hkqxrku njsa o dj
vizkIr pank
gLrLFk jksdM+
3,03,250
jkf'k
(#-)
1,80,000
1,00,000
2,000
1,000
1,250
5,500
13,500
3,03,250
43

1-7
ryiV ij vk/kfjr vk; vkSj O;; [kkrk
lkekU;r% vykHkdkjh laLFkkvksa dh fLFkfr esa, vk; vkSj O;; vkSj rqyu i=k izkfIr ,oa Hkqxrku [kkrs esa nh
xbZ vfrfjDr lwpukvksa osQ vk/kj ij rS;kj fd, tkrs gSaA ijarq dHkh [kkrk rFkk dHkh bl ms'; osQ fy,
ryiV osQ lkFk oqQN vfrfjDr lwpuk, nh gksrh gSaA ns[ksa mnkgj.k 14A
mnkgj.k
d
e
h
s
14
uhps ,d LowQy dk ryiV vkSj vU; lwpuk, nh xb gSaA

vkSj O;; [kkrk rFkk rqyu i=k rS;kj djsa%
31 ekpZ] 2006
dks lekIr o"kZ osQ fy, vk;
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
uke 'ks"k
Hkou
i+QuhZpj
iqLrdky; dh iqLrosQa
12% nj dk fofu;ksx
osru
LVs'kujh
lkekU; O;;
[ksy O;;
cSadLFk jksdM+
gLrLFk jksdM+
jkf'k
(#-)
6,25,000
1,00,000
1,50,000
5,00,000
5,00,000
40,000
18,000
15,000
50,000
2,000
tek 'ks"k
izos'k 'kqYd
V;w'ku i+Qhl
iwfrZ osQ fy, ysunkj
LowQy osQ gkWy dk fdjk;k
fofo/ izkfIr;k
ljdkjh vuqnku
lkekU; fuf/
iqLrdky; dh iqLrdksa
osQ fy, vuqnku
iqjkus i+QuhZpj dk fo;
20,00,000
vU; lwpuk,%
(i) bl o"kZ osQ fy, vizkIr iQhl 25,000 #-A
(ii) cdk;k osru dh jkf'k 30,000 #-A
(iii) 01 vDrwcj, 2005 dks 40,000 #- dh ykxr dk i+QuhZpj ; fd;kA
(iv) 01 vizSy, 2005 dks 50,000 #- iqLrd ewY; osQ i+QuhZpj dk fo; fd;kA
(v) i+QuhZpj ij 10% izfr o"kZ] iqLrdky; iqLrdksa ij 15% izfr o"kZ vkSj Hkou ij
kl yxk,A
o
n
jkf'k
(#-)
12,500
5,00,000
15,000
10,000
30,000
3,50,000
10,00,000
62,500
20,000
20,00,000
5%
izfr o"kZ ls
44
gy
31
ekpZ,
O;;
iqjkus i+QuhZpj osQ fo; ij gkfu
(50,000 #- & 20,000 #-)
osru
5,00,000
tksM+k% cdk;k
30,000
ys[ku lkexzh
lkekU; O;;
kl%
i+QuhZpj
3,000
Hkou
31,250
iqLrdky; iqLrosaQ
22,500
[ksy O;;
2006 dks lekIr o"kZ osQ fy,

vk; vkSj O;; [kkrk
jkf'k vk;
(#-)
30,000 izos'k 'kqYd
V~;w'ku i+Qhl
tksM+k% cdk;k
jkf'k
(#-)
d
e
h
s
12,500
5,00,000
25,000
5,25,000
5,30,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
40,000
18,000
LowQy osQ gkWy dk fdjk;k

fofo/ izkfIr;k
ljdkjh vuqnku
fofu;ksx ij vizkIr C;kt
10,000
30,000
3,50,000
60,000
56,750
15,000
2,97,750
9,87,500
9,87,500
dk;Zdkjh fVIi.kh%
1- izos'k 'kqYd ls LowQy dks fu;fer vk; gS rFkk bls LowQy dh vkxe vk; osQ :i esa ysaxsA
2- i+QuhZpj ij kl dh x.kuk fuEu izdkj ls ;g eku dj dh tk,xh fd 01 vizSy, 2005 dks
i+QuhZpj dk fo; fd;k x;kA
jkf'k
(#-)
31 ekpZ] 2006 dks iqLrd ewY;
1,00,000
?kVk;k% iqLrd ewY; osQ i+QuhZpj dk fo;
(50,000)
o
n
10,000
40,000
50,000
#- osQ i+QuhZpj ij ,d o"kZ osQ fy, kl

#- osQ i+QuhZpj ij 6 eghus osQ fy, kl
1,000
2,000
3,000
45

31
nkf;Ro
iwfrZ osQ fy, ysunkj
cdk;k osru
iqLrdky; dh iqLrdksa osQ fy, nku
lkekU; fuf/
10,00,000
tksM+k% vkf/D;
2,97,750
ekpZ,
2006
dks rqyu i=k

jkf'k ifjlaifk;k
(#-)
15,000 Hkou
30,000 ?kVk;k% kl
62,500 i+QuhZpj
?kVk;k% fo;
12,97,750
6,25,000
(31,250)
5,93,750
d
e
h
s
1,00,000
(50,000)
50,000
?kVk;k% kl
vizkIr iQhl
iqLrdky; iqLrosaQ
?kVk;k% kl
12% nj dk fofu;ksx
vizkIr C;kt
cSad esa jksdM+
gLrLFk jksdM+
(3,000)
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
14,05,250
1-8
jkf'k
(#-)
1,50,000
(22,500)
47,000
25,000
1,27,500
5,00,000
60,000
50,000
2,000
14,05,250
izklafxd O;kikfjd f;kdyki
dHkh&dHkh O;kikfjd xfrfof/;k tSls fd& nokbZ ?kj, vLirky] oSQaVhu, lkSan;Z lnu, bR;kfn vius lnL;ksa
dks rFkk lkekU; turk dks lqfo/k, miyC/ djkus osQ fy, bu laxBuksa esa pykbZ tkrh gSaA bl izdkj dh
fLFkfr esa bu izklafxd xfrfof/;ksa ifj.kke osQ fu/kZj.k osQ fy, O;kikj [kkrk rS;kj fd;k tkrk gSA bu
O;kikfjd xfrfof/;ksa ls izkIr ykHk dks bu laLFkkvksa osQ eq[; ms';ksa dks iwjk djus osQ fy,] ftlosQ fy,
;g cukbZ xbZ gS] mi;ksx fd;k tkrk gS vkSj blfy, bUgsa vk; vkSj O;; [kkrs esa gLrkarfjr fd;k tkrk gSA
bl laca/ esa nh xbZ izf;k bl izdkj gS%
1- bl izdkj dh O;kolkf;d (O;kikfjd) xfrfof/;ksa esa izkIr ykHk ;k gkfu dk fu/kZj.k djus gsrq
O;kikj [kkrk rS;kj dhft,A lHkh ykxrsa rFkk vkxe izR;{k rFkk iw.kZ :i ls bu xfrfof/;ksa ls
lacaf/r O;kikfjd [kkrs esa vfHkys[ku fd;k tk,xkA O;kikj [kkrs dk 'ks"k vk; vkSj O;; [kkrs esa
gLrkarfjr djsxa As
2- vk; vkSj O;; [kkrk, O;kikj [kkrs osQ lkFk lHkh vU; vk; vkSj O;;ksa ftudk vfHkys[ku O;kikj
[kkrs esa ugha gqvk gS, dks vfHkysf[kr djsxkA vk; vkSj O;; ls izkIr vkf/D; ;k ?kkVs dks
iwth@lkekU; fuf/ esa gLrkarfjr fd;k tk,xkA
o
n
46
mnkgj.k
15
fuEu 'ks"k IyhtsaV Dyc dh iqLrdksa ls
31
ekpZ,
2007
dks lekIr o"kZ osQ fy, yh xbZ gS%
fooj.k
31 ekpZ, 2006
dks iwth fuf/

31 ekpZ, 2006 dks i+QuhZpj
o"kZ osQ nkSjku i+QuhZpj fy;k
31 ekpZ, 2006 dks fcfy;MZ lkexzh vkSj vU; lgk;d est+
31 ekpZ, 2006 dks pkbZuk XykWl vkSj dVyjh rFkk ykbusu
o"kZ osQ nkSjku tyiku ls izkfIr;k
31 ekpZ, 2006 dks tyiku LVkWd
o"kZ osQ nkSjku fcfy;MZ :e ls izkfIr;k
o"kZ osQ nkSjku izkIr pank
o"kZ osQ nkSjku tek ij izkIr C;kt
lfpo dks lEekukFkZ ikfjrksf"kd dk Hkqxrku
tyiku osQ fy, ;
fdjk;k vkSj njsa
et+nwjh (tyiku 1,25,000 #-)
ejEer vkSj uohuhdj.k
izdk'k
bZa/u
fofo/ O;;
31 ekpZ, 2006 dks gLrLFk jksdM+
31 ekpZ, 2006 dks cSad 'ks"k
31 ekpZ, 2006 dks 10% dh nj ls cSad esa tek
jkf'k
(#-)
d
e
h
s
2,05,000
21,000
23,500
22,250
6,250
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
31 ekpZ, 2006
9,68,000
9,750
86,000
88,750
6,000
80,000
5,59,500
87,250
2,30,750
44,750
44,250
33,500
8,000
4,375
36,875
1,00,000
dks lekIr o"kZ osQ fy, 7,500 #- osQ fo; osQ fy, Hkqxrku lfEefyr gSA 31
ekpZ, 2007 dks tyiku dk LVkWd 11,250 #- gSA pans ls izkIr jkf'k esa 12,000 #- fiNys o"kZ osQ fy,
vkSj 3,000 #- vxys o"kZ osQ fy, gSA 31 ekpZ, 2007 dks vizkIr pank 12,500 #- gSA kl fuEu nj
ls yxk;k tk,xk%
(v)i+QuhZpj ij 10% dh nj ls_ (c) fcfy;MZ est+ vkSj lgk;d ij 12% dh nj ls_ (l)
pkbuk Xykl vkSj dVyjh ij 20% dh nj lsA
LVki+Q osQ jgus dh ykxr vuqekfur 68,750 #- gS ftlesa ls 50,000 #- tyiku ls fy, tk,xsA
izkfIr ,oa Hkqxrku [kkrk, vk; vkSj O;; [kkrk rFkk rqyu i=k tyiku osQ dk;Z dks vyx ls n'kkZrs
gq, rS;kj djsaA 31 ekpZ, 2007 dks gLrLFk jksdM+ 8,500 #- gSA
o
n
47

gy
IyhtsaV Dyc dh iqLrosaQ
31 ekpZ, 2007 dks lekIr o"kZ osQ fy,
uke
tek
izkfIr;k
vkjafHkd 'ks"k
gLrLFk jksdM+
cSad esa jksdM+
pank
tek ij C;kt
tyiku ls izkfIr
fcfy;MZ ls izkfIr
jkf'k Hkqxrku
(#-)
fdjk;k vkSj njsa
et+nwjh
41,250 tyiku
1,25,000
88,750 vU;
1,05,750
6,000 ejEer vkSj uohuhdj.k
9,68,000 i+QuhZpj ;
86,000 lfpo dk lEekukFkZ ifjrksf"kd
tyiku osQ fy, ;
izdk'k
bZa/u
fofo/ O;;
vafre 'ks"k
gLrLFk jksdM+
8,500
cSad jksdM+
70,000
('ks"k jkf'k)
4,375
36,875
d
e
h
s
jkf'k
(#-)
87,250
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
11,90,000
31
uke
fooj.k
ekpZ,
2007
vkjafHkd LVkWd
;
5,59,500
?kVk;k% fiNys o"kZ dk LVkWd (7,500)
et+nwjh
pkbuk Xykl dVyjh ij kl
LVki+Q osQ jgus dk O;;
b/u
ykHk vk; vkSj O;; [kkrs
esa gLrkarfjr
o
n
2,30,750
44,750
23,500
80,000
5,59,500
44,250
33,500
8,000
78,500
11,90,000
dks lekIr o"kZ osQ fy, O;kikfjd [kkrk
jkf'k fooj.k
(#-)
9,750 Hkkstuky; ls izkfIr;k
5,52,000 vafre LVkWd
tek
jkf'k
(#-)
9,68,000
68,750
11,250
1,25,000
1,250
50,000
33,500
2,76,500
10,48,000
1,048,000
48

31
ekpZ,
O;;
et+nwjh
ejEer vkSj uohuhdj.k
lfpo dks lEekukFkZ ikfjrksf"kd
izdk'k
fdjk;k vkSj njsa
fofo/ O;;
kl
i+QuhZpj
4,450
fcfy;MZ est+
2,670
vkf/D;% vk; dk O;; ij
vkf/D;
2007

vk; vkSj O;; [kkrk
jkf'k vk;
(#-)
1,05,750 izkIr pank
88,750
44,750 tksM+k% bl o"kZ
12,500
80,000
esa vizkIr
1,01,250
44,250 ?kVk;k% fiNys o"kZ
(12,000)
87,250
dk vizkIr
89,250
18,750 ?kVk;k% vxys o"kZ dk
(3,000)
8,000
vfxze izkIr
izkIr C;kt
6,000
tksM+k% vizkIr
4,000
7,120
fcfy;MZ ls izkfIr
62,880 O;kikfjd [kkrs ls ykHk dk
gLrkarj.k
jkf'k
(#-)
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
4,58,750
31
nkf;Ro
iwth fuf/
tksM+k% vkf/D;
vfxze izkIr pank
2,05,000
62,880
ekpZ,
86,250
10,000
86,000
2,76,500
4,58,750
2007
dks rqyu i=k

jkf'k ifjlaifk;k
(#-)
i+QuhZpj
2,67,880 vkjafHkd 'ks"k
3,000 tksM+k% tek
?kVk;k% kl
fcfy;MZ est+
?kVk;k% kl
pkbuk Xykl o dVyjh
?kVk;k% kl
Hkkstuky; LVkWd
vizkIr pank
vftZr@vizkIr C;kt
cSad tek
gLrLFk jksdM+
cSadLFk jksdM+
o
n
2,70,880
21,000
23,500
44,500
(4,450)
22,250
(2,670)
6,250
(1,250)
jkf'k
(#-)
40,050
19,580
5,000
11,250
12,500
4,000
1,00,000
8,500
70,000
2,70,880
49
mnkgj.k 16
31 ekpZ, 2007 dks lekIr o"kZ osQ fy, euksjatu Dyc dk vk; vkSj O;; [kkrk rS;kj djsa vkSj bl frfFk
dk fuEu lwpukvksa }kjk rqyu i=k rS;kj djsaA
31
uke
izkfIr;k
'ks"k vk@yk
pank
2005&06
23,250
2006&07
3,36,000
2007&2008
13,000
[ksy lkexzh dk fo;
izos'k 'kqYd
lkekU; nku
iqjLdkj fuf/ osQ fy, vuqnku
iqjLdkj fuf/ osQ fofu;ksx ij C;kt
fofo/ izkfIr;k
ekpZ, 2007 lekIr o"kZ osQ fy,

jkf'k Hkqxrku
(#-)
24,000 fdjk;k vkSj njsa
i+QuhZpj dk ;
[ksy lkexzh osQ ysunkj
[ksy lkexzh dk ;
3,72,250 iqjLdkj nsus dh ykxr
26,000 eSp O;;
40,000 fofo/ O;;
20,250 'ks"k vk@ys
tek
jkf'k
(#-)
d
e
h
s
48,750
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
40,000
61,000
10,000
20,750
35,150
1,50,000
1,34,050
14,000
1,500
1,700
4,99,700
4,99,700
vfrfjDr lwpuk,%
fooj.k
[ksy lkexzh
i+QuhZpj
5% iqjLdkj fuf/ dk fofu;ksx
[ksy lkexzh osQ fy, ysunkj
'ks"k pank
iqjLdkj fuf/
fdjk;s dk vfxze Hkqxrku
cdk;k fdjk;k
cdk;k fofo/ O;;
fofo/ O;; dk vfxze Hkqxrku
20,000 #- iqLrd ewY; dh [ksy lkexzh dk ;] i+QuhZpj ij
10% dh nj ls l yxk,A izos'k 'kqYd dks vk/k iwthxr
ekusxAs Dyc esa 1,440 lnL; gSa izR;sd dk okf"kZd pank 250 #gSA 01 vizSy, 2006 dks vfxze izkIr pank 7,000 #- gSA
o
n
01 vizSy] 2006
20,000
2,00,000
60,000
7,000
23,750
60,000
-
31
ekpZ]
2007
25,000
\
\
14,750
\
\
3,750
3]750
&
11,400
3,750
20,100
4,250
50
gy
31
ekpZ,
2007
uke
O;;
euksjatu Dyc dh iqLrosaQ

jf'k
(#-)
fdjk;k
?kVk;k% vkjafHkd
cdk;k
48,750
(3,750)
45,000
(3,750)
41,250
tek
jkf'k
(#-)
vk;
pank
3,36,000
tksM+k% vfxze izkIr
(2005&2006)
7,000
tksMk+ % 2006&2007
17,000
osQ fy, vizkIr
(3,60,000 #- & 3,43,000#-)
lkekU; nku
izos'k 'kqYd
[ksy lkexzh (fo; ij ykHk)
(26,000&20,000)
d
e
h
s
3,60,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
?kVk;k% vfxze Hkqxrku

[ksy lkexzh
vkjafHkd LVkWd
tksMk+ % ysunkjksa dks Hkqxrku
tksM+k% vafre ysunkj
tksM+k% jksdM+ a;
?kVk;k% vkjafHkd ysunkj

?kVk;k% [ksy lkexzh
dk fo;
?kVk;k% vafre LVkWd

eSp O;;
i+QuhZpj ij kl
fofo/ O;;
Hkqxrku
?kVk;k% cdk;k
(2006&2007)
?kVk;k% vfxze Hkqxrku

(2006&2007)
o
n
20,000
61,000
81,000
14,750
95,750
10,000
1,05,750
(7,000)
98,750
(20,000)
78,750
(25,000)
fofo/ izkfIr;k
20,250
20,000
6,000
1,700
53,750
35,150
24,000
150,000
(11,400)
1,38,600
(4,250)
1,34,350
tksM+k% cdk;k
20,100
(2006&2007) 1,54,250
tksM+k% vfxze Hkqxrku
3,750
(2005&2006)
vkf/D; (vk; dk O;;
ij vkf/D;)
1,58,200
95,600
4,07,950
4,07,950
51

31
nkf;Ro
iwth fuf/ ('ks"k jkf'k)
iqjLdkj fuf/
vfxze izkIr pank
cdk;k O;;
fdjk;k
3,750
fofo/ O;;
11,400
ekpZ,
2006
dks rqyu i=k

jkf'k ifjlaifk;k
(#-)
2,42,350 i+QuhZpj
60,000 5% buke fuf/ esa fofu;ksx
7,000 vizkIr pank
7,000 [ksy lkexzh dk LVkWd
fofo/ O;; dk
vfxze esa Hkqxrku
jkf'k
(#-)
2,00,000
60,000
d
e
h
s
23,750
20,000
3,750
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
3,31,500
31
nkf;Ro
iwth fuf/
tksM+k% vkf/D;
tksM+k% izos'k 'kqYd
iqjLdkj fuf/
tksM+k% nku
izkIr C;kt
vizkIr C;kt *
ekpZ,
2007
20,000
60,000
2,40,000
14,000
?kVk;k% kl
(24,000)
5% iqjLdkj fuf/ fofu;ksx
vizkIr pank
(2005&2006)
500
(2006&2007)
17,000
[ksy lkexzh dk LVkWd
fofo/ O;;ksa dk vfxze Hkqxrku
vfxze Hkqxrku fdjk;k
iqjLdkj fuf/ fofu;ksx ij vizkIr C;kt
gLrLFk jksdM+
95,600
1,500
1,500
77,000
?kVk;k% iqjLdkj fn,

(20,750)
vfxze izkIr pank
cdk;k fofo/ O;;
o
n
3,31,500
dks euksjatu Dyc dk rqyu i=k

jkf'k ifjlaifk;k
(#-)
i+QuhZpj
vkjafHkd 'ks"k
2,00,000
3,57,950 tksM+k% tek
40,000
2,42,350
56,250
14,750
13,000
20,100
24,000
4,62,050
fVIi.kh% * 5% dh nj ls iqjLdkj fuf/ fofu;ksx ij C;kt dh jkf'k

gq, gaS] blfy, 'ks"k dks vizkIr C;kt osQ :i esa ekusaxsA
jkf'k
(#-)
2,16,000
60,000
17,500
25,000
4,250
3,750
1,500
1,34,050
4,62,050
3,000
#- gS tcfd osQoy
1,500
#- izkIr
52
fofHkUu ensa ftuesa vusd O;ogkj lfEefyr gSa dks i`Fkd :i ls [kkrk rS;kj djus osQ fy, izkFkfedrk
nh tk,xhA bl fLFkfr esa pans osQ fy, [kkrk] fofo/ O;; vkSj [ksyowQn lkexzh dks d{kk dh
xfrfof/;ksa esa cuk;k tk,xkA
mnkgj.k
17
d
e
h
s
f'ko&b&ukjk;.k ,twoQs 'ku VLV 31 ekpZ, 2007 dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrk rFkk vk;
vkSj O;; [kkrs osQ laca/ esa fuEu lwpuk, miyC/ djkrh gSaA
31
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
uke
izkfIr;k
01 vizSy, 2006
01 vizSy, 2006
pank%
dks gLrLFk jksdM+

dks cSad esa jksdM+
2005&06
12,000
2006&07
46,000
2007&08
izos'k 'kqYd
V~;w'ku i+Qhl
2006&07
2007&08
fofu;ksx ij C;kt%
2005&06
2006&07
fofo/ izkfIr;k
o
n
31
ekpZ, 2007 dks lekIr o"kZ osQ fy,

15,600
80,000
10,000
jkf'k Hkqxrku
(#-)
3,000 NikbZ vkSj ys[ku lkexzh
15,000 fctyh vkSj ikuh
fdjk;k
foKkiu
fofo/ O;;
73,600 LVkWi+Q dk osru
25,200 i+QuhZpj dk ;
iqLrosQa
90,000 31 ekpZ , 2007 dks gLrLFk jksdM+
31 ekpZ , 2007 dks cSad esa jksdM+
tek
jkf'k
(#-)
6,000
2,600
21,000
2,820
4,400
85,000
28,000
15,000
5,000
9,180
45,000
4,000
6,000
10,000
7,200
2,24,000
ekpZ, 2006 dks fuEu 'ks"k n'kkZ, x, gSaA

fofu;ksx 1,60,000 #-] i+QuhZpj 40,000 #- vkSj iqLrosQa
2,24,000
20,000
#-
53

31
ekpZ,
uke
O;;
2007

vk; vkSj O;; [kkrk
jkf'k vk;
(#-)
7,800 pank
2,600 fofu;ksx ij C;kt
24,000 fofo/ vk;
84,000 V~;w'ku i+Qhl

fctyh vkSj ikuh
fdjk;k
LVkWi+Q dk osru
foKkiu
fofo/ O;;
i+QuhZpj ij kl
tek
jkf'k
(#-)
d
e
h
s
46,000
6,800
7,200
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
3,200
15,000
4,400
4,000
5,000
1,50,000
90,000
1,50,000
izkjafHkd vkSj vafre rqyu i=k cuk,A

gy
f'ko&,&ukjk;.k ,twosQ'ku VLV dh iqLrosaQ

31
nkf;Ro
iwth@lkekU; fuf/
('ks"k jkf'k)
o
n
ekpZ, 2006 dks rqyu i=k

jkf'k ifjlaifk;k
(#-)
2,54,000
2,54,000
fofu;ksx
i+QuhZpj
iqLrosQa
vizkIr pank
fofu;ksx ij vftZr C;kt
gLrLFk jksdM+
cSadLFk jksdM+
jkf'k
(#-)
1,60,000
40,000
20,000
12,000
4,000
3,000
15,000
2,54,000
54

f'ko&,&ukjk;.k ,twosQ'ku VLV dk
31 ekpZ] 2007 dks rqyu i=k
nkf;Ro
vfxze V~;w'ku i+Qhl
cdk;k fdjk;k
cdk;k foKkiu
NikbZ ,oa ys[ku lkexzh cdk;k
vfxze pank
iwth@lekU; fuf/
2,54,000
tksM+k% izos'k 'kqYd
25,200
tksM+k% vkf/D;
5,000
jkf'k ifjlaifk;k
(#-)
10,000 fofu;ksx
3,000 i+QuhZpj
380 ?kVk;k% kl
1,800
15,600
jkf'k
(#-)
d
e
h
s
1,60,000
40,000
(4,000)
36,000
28,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
2,84,200
3,14,980
tksM+k% ;
iqLrosQa
tksM+k% ;
vftZr C;kt
vizkIr V~;w'ku i+Qhl
LVkWi+Q dks vfxze osru
gLrLFk jksdM+
cSadLFk jksdM+
20,000
5,000
64,000
25,000
800
10,000
1,000
9,180
45,000
3,14,980
fVIi.kh%
1- pkyw o"kZ esa vk; vkSj O;; [kkrk fofu;ksx ij C;kt ls 6,800 #- vk; dks n'kkZrk gS tcfd izkfIr ,oa
Hkqxrku [kkrk 6,000 #- n'kkZrk gS] 800 #- varj dk vFkZ ;g gS fd fofu;ksx ij C;kt izkIr gS ijarq
o"kZ osQ nkSjku izkIr ugha gq, gSaA
2- vk; vkSj O;; [kkrk 90,000 #- dks V~;w'ku i+Qhl ls vk; dks n'kkZrk gS gkykfd izkfIr ,oa Hkqxrku [kkrk
o"kZ 2007&08 osQ fy, 10,000 #- vkSj 2006&07 osQ fy, 8,00,000 #- dks V~;'w ku i+Qhl ls izkfIr;ksa
dks n'kkZrk gSA ;g O;Dr gS fd 2006&07 o"kZ osQ fy, V;w'ku iQhl osQ 10,000 #- vHkh rd vizkIr
gSa (V~;w'ku i+Qhl cdk;k gS)
3- izkfIr ,oa Hkqxrku [kkrk, LVkWi+Q osQ osru osQ fy, 85,000 #- dk ,d Hkqxrku n'kkZrk gS, ysfdu vk;
vkSj O;; [kkrk] LVkWi+Q vkSj osru osQ fy, 84,000 #- dk O;; n'kkZrk gSA blls vk'; gS fd 1,000
#- dk vkf/D; tks fd izkfIr ,oa Hkqxrku [kkrs }kjk n'kkZ;k x;k gS ;k rks xr o"kZ ls lacaf/r gS vkSj
;k fiQj vkxkeh o"kZ lsA ;gk LVkWiQ osru tks fd 100 #- osQ xr o"kZ 2005&06 osQ var esa cdk;k
gksus dk dksbZ izek.k ugha gSa blfy, 1,000 #- dk Hkqxrku LVkWi+Q dks osru osQ fy, vfxze osru ekuk
tk,xkA
o
n
55

bl v;k; esa iz;qDr 'kCn
12345678-
vykHkdkjh laLFkk,
vk; vkSj O;; [kkrk
izos'k 'kqYd
vkthou lnL;rk 'kqYd
fo'ks"k izkfIr;k
pank
nku
T
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lkjka'k
1-
ykHk vftZr djus okyh laLFkk, vkSj vykHkdkjh laLFkkvksa esa varj% ykHk vftZr djus okyh laLFkkvksa esa
vius fu;ksDr dks fokh; ykHk iznku djus osQ fy, mRiknu O;kikj, cSafoaQx rFkk chek bR;kfn
xfrfof/;k lfEefyr gSaA vykHkdkjh laLFkkvksa dk vfLrRo blosQ lnL;ksa ;k lekt dks lsok, iznku djus
osQ fy, gksrk gSA
2-
vykHkdkjh laLFkkvksa osQ fy, i`Fkd ys[kkadu O;ogkj dh vko';drk% tSls fd vykHkdkjh laLFkkvksa dk
izkFkfed ms'; lsok Hkkouk gksrk gSA buosQ izca/dksa }kjk fy, x, fu.kZ; vkSj ykHk vftZr djus okys
izfr"Bkuksa esa fy, x, fu.kZ; esa varj gksrk gSA varj dh izfr ;g n'kkZrh gS fd fokh; lwpuk, ftu
ij ;g vk/kfjr gSa, lwpukvksa vkSj izn'kZu esa varj vo'; gksxkA
3-
vykHkdkjh laLFkkuksa }kjk rS;kj lSkafrd fokh; fooj.kksa dh izfr dh O;k[;k% vykHkdkjh laLFkk, ftuosQ
[kkrs f}vadu cgh[kkrk iz.kkyh ij vk/kfjr gksrs gSaA viuh vko';drkvksa dh iwfrZ osQ lkekU;r% rhu
lSkafrd fooj.k rS;kj djrs gSaA buesa izkfIr ,oa Hkqxrku [kkrk, vk; vkSj O;; [kkrk rFkk rqyu i=k
lfEefyr gSaA izkfIr ,oa Hkqxrku [kkrk jksdM+ cgh dk lkjka'k gS tks fd lHkh jksdM+ izkfIr;ksa ,oa Hkqxrkuksa
dk vfHkys[ku, iwth vkSj vkxe enksa vkSj pkyw o"kZ ls lacaf/r enksa vkSj og tks xr o"kZ vkSj vkxkeh
o"kZ ls lacaf/r gS, esa varj fd, fcuk djrk gSA
vk; vkSj O;; [kkrk ,d vk; fooj.k gS] tks fd vkxe vk;ksa dk vkxe O;;ksa ij vkf/D; vkSj
blosQ foijhr ,d fo'ks"k ys[kkadu o"kZ osQ fy, laLFkkuksa osQ lHkh f;kdykiksa osQ ifj.kkeLo:i fu/
kZj.k djus osQ fy, rS;kj fd;k tkrk gSA ;|fi bls ykHk vftZr djus okys izfr"Bkuksa osQ O;kikj ,oa
ykHk ,oa gkfu [kkrs osQ LFkkukiUu ekuk tkrk gS ysfdu bu nksuksa fooj.kksa dh vo/kj.kk esa oqQN varj
gSaA ys[kkadu o"kZ osQ var esa bl frfFk ij fokh; fLFkfr dks Kkr djus osQ fy, rqyu i=k dks rS;kj
fd;k tkrk gSA blesa lfEefyr gS] iwth fuf/ vkSj lafpr fuf/, fof'k"V ms'; fuf/ vkSj ck, i{k
;k nkf;Ro i{k esa pkyw nkf;Ro vkSj nk, i{k ;k ifjlaifk i{k esa LFkk;h ifjlaifk;k vkSj pkyw
ifjlaifk;kA
o
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56

4-
5-
izkfIr ,oa Hkqxrku [kkrk rFkk vk; vkSj O;; [kkrs eas varj% izkfIr ,oa Hkqxrku [kkrk rFkk vk; vkSj
O;; [kkrs esa vusd varj ik, tkrs gSa tks fd mudh izfr rFkk nksuksa fooj.kksa dk izek.k gksrs gSaA
tcfd igys esa nksuksa iwth vkSj vkxe izkfIr ,oa Hkqxrku tks fd fdlh Hkh ys[kk vof/ ls lacaf/r
gksa rFkk ckn okys esa dsoy vkxe ensa tks fd pkyw ys[kk o"kZ ls lacaf/r gksrs gSa] dks izysf[kr fd;k
tkrk gSA ckn okys esa xSj&jksdM+ ensa tSls LFkk;h ifjlaifk;ksa ij kl vkSj cdk;k vk; vkSj O;; n'kkZ,
tk,xs ysfdu igys okys esa budks 'kkfey ugha fd;k tk,xkA izkfIr ,oa Hkqxrku [kkrk ,d vkjafHkd
'ks"k j[krk gS tcfd vk; vkSj O;; [kkrk ;g ugha j[krkA igys okys [kkrs dk vafre 'ks"k, vafre
frfFk ij jksdM+ vkSj cSad 'ks"k n'kkZrk gS tcfd ckn okys [kkrs laLFkku dh xfrfof/;ksa ls vkf/D; ;k
?kkVk dks iznf'kZr djrs gSaA
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izkfIr ,oa Hkqxrku [kkrs ls vk; vkSj O;; [kkrk cukuk% blosQ fy, t:jh ikp pj.k gS%a (i) vkxe izkfIRk;ksa
dk uke i{k esa lek;kstu ftlesa lfEefyr gS, viz;kIr vk; vkSj pkyw o"kZ ls lacaf/r igys izkIr vk;
vkSj cdk;k ;k vfxze izkIr jkf'k dks vyx djsaxsA (ii) vkxe Hkqxrkuksa dks tek i{k esa lek;kstuA
(iii) xSj&jksdM+ O;;ksa vkSj gkfu;ksa dks igpkuuk rFkk mUgsa vk; vkSj O;; [kkrs osQ uke i{k esa n'kkZukA
(iv) vk; vkSj O;; [kkrs osQ uke@tek i{k esa O;kikfjd lkekftd xfrfof/;ksa ls gksus okys ykHk ;k gkfu
dks n'kkZuk vkSj x.kuk djukA (v) vk; vkSj O;; [kkrs osQ vafre 'ks"k dk fu/kZj.k vkf/D; ;k ?kkVs osQ
:i esa djukA
vH;kl osQ fy, iz'u
y?kq mkjh; iz'u

1234567-
vykHkdkjh laLFkkvksa dk vk'k; Li"V dhft,A

izkfIr ,oa Hkqxrku [kkrs dk vFkZ Li"V dhft,A
vk; vkSj O;; [kkrs dk vFkZ Li"V dhft,A
izkfIr vkSj Hkqxrku [kkrs osQ ms'; D;k gSa\
izkfIr vkSj Hkqxrku [kkrs ls vk; vkSj O;; [kkrk cukus osQ fy, dkSu&dkSu ls pj.k gSa\
pank D;k gS\ bldh x.kuk fdl izdkj dh tkrh gS\
iwth fuf/ D;k gS\ bldh x.kuk fdl izdkj dh tkrh gS\
fuca/kRed iz'u
o
n
1-
dFku Li"V dhft,% ^îzkfIr ,oa Hkqxrku [kkrk, jksdM+ cgh dk lkjka'k gS**A
vykHkdkjh laLFkkvksa dks vk; vkSj O;; [kkrk, O;kikfjd izfr"Bkuksa osQ ykHk&gkfu [kkrs osQ leku gksrk
gSA dFku dh foospuk dhft,A
3- izkfIr ,oa Hkqxrku [kkrk rFkk vk; vkSj O;; [kkrs esa varj Li"V dhft,A
4- vk; vkSj O;; [kkrk rFkk izkfIr ,oa Hkqxrku [kkrs osQ vk/kjHkwr ms';ksa dks Li"V dhft,A
2-
57

5-
vykHkdkjh laLFkkvksa osQ }kjk fuEu enksa osQ fy, fd, tkus okys O;ogkj dks n'kZk,a%
(i) okf"kZd pank
(ii) fof'k"V nku
(iii) LFkk;h ifjlaifk;ksa dk fo;
(iv) iqjkus lkIrkfgdksa@ikf{kdksa dk fo;
(v) [ksyowQn osQ lkeku dk fo;
(vi) vkthou lnL;rk 'kqYd
6- vk; vkSj O;; [kkrs esa mu enksa dk O;ogkj n'kkZb, tc muosQ fy, ,d fof'k"V fuf/ gksA
7- izkfIr ,oa Hkqxrku [kkrk D;k gS\ ;g vk; vkSj O;; [kkrs ls fdl izdkj fHkUu gS\
T
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vafdd iz'u
1-
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,d gSYFk Dyc dh jksdM+ iqLrd ls fy, x, fuEu fooj.kksa }kjk izkfIr ,oa Hkqxrku [kkrk rS;kj dhft,A
#vkjafHkd 'ks"k%
gLrLFk jksdM+
5,000
cSad jksdM+
25,000
pank
1,65,000
nku
35,000
fofu;ksx ;
80,000
fdjk;k Hkqxrku
20,000
lkekU; O;;
21,500
Mkd O;;
2,000
dksfj;j O;;
1,000
fofo/ O;;
2,500
vafre gLrLFk jksdM+
12,000
(mkj% cSadLFk jksdM+ ('ks"k) 91,000 #-)

2- gfjeksgu /ekZFkZ laLFkku dk izkfIr ,oa Hkqxrku [kkrk fn;k x;k gS%
o
n
izkfIr;k
fiNys o"kZ dk 'ks"k vk@yk

cSadLFk jksdM+
gLrLFk jksdM+
nku
jkf'k Hkqxrku
(#-)
i+QuhZpj
fofu;ksx
22,000 Hkou osQ fy, vfxze
8,800 nku
32,000 osru
jkf'k
(#-)
3,000
55,000
20,000
60,000
10,400
58

50,200
pank
chek fuf/
fjDFk
fofu;ksx ij C;kt
tek ij C;kt
60,000
24,000
3,800
800
500
4,000
fdjk;k ,oa dj
NikbZ
Mkd
foKkiu
chek
'ks"k vk@ys
cSad esa jksdM+
gLrLFk jksdM+
1,000
300
1,100
4,800
d
e
h
s
32,000
10,500
2,02,100
2,02,100
T
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31 ekpZ] 2007 dks lekIr gksus okys o"kZ osQ fy, fuEu lwpukvksa dks ;ku esa j[kdj vk; vkSj O;; [kkrk rS;kj dhft,%
(i)
;g fu/kZfjr fd;k x;k gS fd olh;r vkSj nku esa izkIr

fn, x, nkf;Ro gSa%
fdjk;k 800 #-, osru 1,200 #-, foKkiu 200 #(iii) fofu;ksx ij C;kt dh vizkIr jkf'k 2,000 #(mkj % vk; dk O;; ij vkf/D; 2,500 #-)
3- fn, x, fooj.kksa ls vk; vkSj O;; [kkrk rS;kj dhft,
(ii)
50%
jkf'k dks vk; ekuk tk,xkA
fooj.k
jkf'k
(#-)
i+Qhl ,df=kr] fiNys o"kZ osQ [kkrksa ls 80,000 #- lfgr

o"kZ dh cdk;k i+Qhl
osru Hkqxrku fiNys o"kZ osQ [kkrksa ls 5,000 #- lfgr
o"kZ osQ var esa cdk;k osru
euksjatu O;;
5,20,000
30,000
68,000
3,000
8,000
VwukZeasV O;;
25]000
ehfVax O;;
;k=kk O;;
iqLrd vkSj ikf{kdksa dk ;
fdjk;k
Mkd] rkj ,oa nwjHkk"k
izkIr nku
18,000
o
n
(mkj% vk; dk O;; ij vkf/D;
7,000
31,000
#- dh iqLrdksa osQ ; lfgr
3,07,000 #-)
40,000
15,000
6,000
18,000
25,000
59

4-
,d LiksV~lZ Dyc dh oqQN enksa ls lacaf/r lwpuk, fuEu gSaA bu enksa dks Dyc osQ vk; vkSj O;; [kkrs rFkk
rqyu i=k esa n'kkZb;sA
fooj.k
[ksy fuf/ 01 vizSy] 2005 dks
[ksy fuf/ fofu;ksx
[ksy fuf/ ij C;kt
[ksy fuf/ osQ fy, vuqnku
[ksy iqjLdkj
[ksy vk;kstu ij O;;
lkekU; fuf/
lkekU; fuf/ fofu;ksx
lkekU; fuf/ fofu;ksx ij C;kt
jkf'k
(#-)
d
e
h
s
35,000
35,000
4,000
15,000
10,000
T
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e
b
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t
4,000
80,000
80,000
8,000
(mkj % [ksy fuf/ dk 'ks"k 40,000 #-)

5- 31 ekpZ] 2007 dks lekIr o"kZ osQ fy, cksEcs oqeSu fosQV Dyc dk vk; vkSj O;; [kkrk vkSj rqyu i=k
rS;kj djrs le; fuEu enksa osQ lkFk D;k O;ogkj djsaxs\
fooj.k
(v) o"kZ osQ nkSjku LFkk;h iosfy;u osQ fuekZ.k osQ fy, izkIr vuqnku
31 ekpZ] 2007 rd fuekZ.k ij O;;
iosfy;u fuekZ.k ij O;; dh oqQy vuqekfur jkf'k
(c) VwukZesaV fuf/
01 vizSy, 2006 dks 'ks"k
o"kZ osQ nkSjku VwukZesaV osQ fy, izkIr pank
VwukZesaV osQ fy, o"kZ osQ nkSjku fd, O;;
(l) o"kZ osQ nkSjku izkIr vkthou lnL;rk 'kqYd
dkj.k lfgr mkj nhft,A
o
n
(#-)
12,25,000
10,80,000
25,00,000
10,700
65,800
72,400
28,000
(mkj % (v) iosfy;u fuf/ dk 'ks"k 1,45,000 #-_ (c) VwukZesaV fuf/ dk 'ks"k 4,100 #-_ (l) vkthou
lnL;rk 'kqYd iwthxr izkfIr gSA
6- vMYV fyVjslh laLFkku }kjk fn, x, izkfIr ,oa Hkqxrku [kkrs rFkk fuEu lwpukvksa osQ vk/kj ij
31, fnlacj] 2006 o"kZ osQ fy, vk; vkSj O;; [kkrk rFkk vkjafHkd rqyu i=k rS;kj dhft,A
60

31
fnlacj]
izkfIr;k
'ks"k vk@yk
gLrLFk jksdM+
cSadLFk jksdM+
pank
2005
2006
2007
1,200
26,500
500
2006
dks izkfIr ,oa Hkqxrku [kkrk

jkf'k Hkqxrku
(#-)
lkekU; O;;
4,000 v[kckj
15,550 fo|qr
cSad esa LFkk;h tek
(31 twu 2006 dks)
nj 10% izfr o"kZ
28,200 iqLrosQa
osru
1,250 fdjk;k
12,000 Mkd O;;
i+QuhZpj (;)
3,700 'ks"k vk@ys
450 gLrLFk jksdM+
cSadLFk jksdM+
jkf'k
(#-)
3,200
1,850
3,000
18,000
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t

ljdkj }kjk lgk;rk
(iqLrd ewY; 5,000 #-)
LFkk;h tek ij izkIr C;kt
65,150
7,000
3,600
6,500
300
10,500
3,000
8,200
65,150
lwpuk,
1- cdk;k pank
31-12-2005 dks 2,000 #- vkSj 31-12-2006 dks 1,500 #2- 31-12-2006 dks cdk;k osru 600 #- vkSj ,d eghus dk fdjk;k vfxze Hkqxrku fd;k x;kA
3- 01-01-2005 ij laLFkku osQ ikl i+QuhZpj 12,000 #- rFkk iqLrosaQ 5,000 #(mkj % vkf/D; 22,300 #- vkjafHkd iwth fuf/ 38,550 #- rqyu i=k dk tksM+ 61,950 #-)
7.
31 fnlacj] 2006 dks
uke
izkfIr;k
o
n
fiNys o"kZ dk 'ks"k

pank
vkthou lnL;rk 'kqYd
nku
euksjatu ls ykHk
iqjkuh iqLrdksa dk fo;
(iqLrd ewY; 1,000 #-)
ukjh dY;k.k lfefr }kjk fd, x, jksdM+ O;ogkjksa osQ [kkrksa dk fooj.k bl izdkj gSA
jkf'k Hkqxrku
(#-)
2,270 fdjk;k
32,500 fo|qr izHkkj
3,250 izoDrk 'kqYd
2,500 dk;kZy; O;;
750 dkuwuh O;;
iqLrosQa
tek
jkf'k
(#-)
6,600
3,200
730
1,480
1,050
1,870
6,500
61

350
C;kt
8,600
1,300
8,040
9,500
i+QuhZpj ;
uqDdM+ ukVd ij O;;
gLrLFk jksdM+
cSad esa jksdM+
48,870
48,870
d
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fuEu lek;kstuksa osQ i'pkr vki vk; vkSj O;; [kkrk rS;kj dhft,A
(v) 750 #- pank vHkh izkIr gksuk ckdh gS, ijarq pans esa 500 #- o"kZ 2007 osQ fy, 'kkfey gSA
(c) o"kZ osQ vkjaHk esa la?k osQ ikl 2,000 #- dk Hkou vkSj 3,000 #- dk i+QuhZpj vkSj 2,000 #- dh
iqLrosQa gSaA
(l) i+QuhZpj ij 5% dh nj ls (; lfgr) iqLrd ij 10% dh nj ls vkSj Hkou ij 5% dh nj
ls kl yxk,A
(mkj vkf/D; 24,090)
8- fuEu izkfIr ,oa Hkqxrku [kkrk bafM;u LiksVlZ Dyc dk gSA 31 fnlacj, 2006 dks vk; vkSj O;; [kkrk vkSj
rqyu i=k rS;kj djsaA
T
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31
uke
izkfIr;k
'ks"k vk@yk
pank
vkthou lnL;rk 'kqYd
izos'k 'kqYd
VwukZesaV fuf/
ykdj dk fdjk;k
iqjkus [ksy lkeku dh fch
(ykxr 2,200 #-)
iqjkus v[kckj dh fch
olh;r
o
n
fnlacj] 2006 dks o"kZ dh lekfIr ij

jkf'k Hkqxrku
(#-)
7,890 osru
52,000 fctyh O;;
2,200 fcfy;MZ [ksy dh Vscy
3,200 dk;kZy; O;;
1,250 VwukZesaV O;;
2,500 eSnku dh ejEer
i+QuhZpj dk ;
750 [ksy dk lkeku
cSadLFk jksdM+
LFkk;h tek
(1-10-06 dks 10% izfr o"kZ)
1,33,290
tek
jkf'k
(#-)
11,000
5,500
17,500
4,100
2,300
18,500
2,000
7,700
12,000
12,690
10,000
30,000
1,33,290
62
vU; lwpuk, %
pank 31 fnlacj, 2005 dks 1,200 #- vkSj 31 fnlacj, 2006 dks 3,200 #- vizkIr gSA 31 fnlacj, 2006
dks ykWdj dk fdjk;k 250 #- vizkIr gSA 31 fnlacj, 2006 dks osru osQ 1,000 #- cdk;k gSA
01 tuojh, 2006 dks Dyc osQ ikl Hkou 36,000 #-] i+QuhZpj 12,000 #-] [ksy dk lkeku 17,500 #gSA bu enksa ij 10% dh nj ls kl yxk, (; lfgr)
(mkj% vkf/D; 26,300 #-] vkjafHkd iwt
h fuf/ 74,590 #-, vafre rqyu i=k dk ;ksx 1,49,090 #-)
9- tu dY;k.k Dyc osQ fuEu izkfIr vkSj Hkqxrku [kkrs ls 31 fnlacj, 2006 dks lekIr o"kZ osQ fy, vk; vkSj
O;; [kkrk rFkk rqyu i=k rS;kj djsaA
31 fnlacj, 2006 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk vkSj rqyu i=k rS;kj djsaA
d
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31
uke
izkfIr;k
01-1-2006
fnlacj,
dks gLrLFk jksdM+
pank
nku
i+QuhZpj dk fo;
(iqLrd ewY; 6,000 #-)
izos'k 'kqYd
vkthou lnL;rk 'kqYd
fofu;ksx ij C;kt
(iwjs o"kZ osQ fy, 5% nj ls)
2006

jkf'k Hkqxrku
(#-)
6,800 osru
60,200 ;k=kk O;;
3,000 ys[ku lkexzh
4,000 fdjk;k
ejEer
800 iqLrdksa dk ;
7,000 Hkou dk ;
5,000 31-12-2006 dks gLrLFk jksdM+
86,800
tek
jkf'k
(#-)
24,000
6,000
2,300
16,000
700
6,000
30,000
1,800
86,800
vfrfjDr lwpuk,%
1-
o
n
234-
56-
1-01-2006
31-12-2006
(#-) dk
(#-) dk
1,000
3,200
2,000
3,700
1,200
800
13,500
16,500
vfxze izkIr pank

vizkIr pank
iqLrosQa
i+QuhZpj
cdk;k fdjk;k
(mkj % vkf/D;
11,100
#-, vkjafHkd iwth fuf/
1,37,000
16,000
8,000
1,000
2,000
#-, rqyu i=k dk ;ksx
1,60,800
#-)
63

10- 31 fnlacj, 2006
dks lekIr o"kZ osQ fy, 'kadj LiksVlZ Dyc dk izkfIr ,oa Hkqxrku [kkrk uhps fn;k x;k gSA
31
fnlacj,
2006
uke
izkfIr;k
dks o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku

jkf'k Hkqxrku
(#-)
2,600 fdjk;k
3,200 et+nwjh
23,000 fcfy;M~lZ Vscy
1,200 i+QuhZpj
7,000 C;kt
3,000 Mkd
40,000 osru
vafre gLrLFk jksdM+
vkjafHkd gLrLFk jksdM+

izos'k 'kqYd
Hkou osQ fy, vuqnku
ykWdj dk fdjk;k
vkthou lnL;rk 'kqYd
euksjatu ls ykHk
pank
tek
jkf'k
(#-)
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
80,000
18,000
7,000
14,000
10,000
2,000
1,000
24,000
4,000
80,000
fuEu lwpukvksa dh lgk;rk ls vk; vkSj O;; [kkrk vkSj rqyu i=k rS;kj djsaA
31 fnlacj, 2005 dks vizkIr pank 1,200 #- vkSj 31 fnlacj, 2006 dk 2,300 #- gS, Mkd fVdVksa dk
vkjafHkd LVkWd 300 #- vkSj vafre LVkWd 200 #- gS] 1,500 #- fdjk;k 2005 o"kZ ls lcaf/r gS vkSj 1,500
#- dk Hkqxrku vHkh rd ckdh gSA
01 tuojh, 2006 dks Dyc osQ ikl 15,000 #- dk i+QuhZpj gSA 31 fnlacj, 2006 dks] i+QuhZpj dk ewY;
22,500 #- gSA Dyc us 2005 esa (10% okf"kZd dh nj ls) 2,000 #- dk .k fy;k gSA
(mkj % ?kkVk 8,100 #- vkjafHkd iwth fuf/ ?kkVk 2,400 #-, vafre rqyu i=k dk ;ksx 53,500 #-)
11- fuEu izkfIr ,oa Hkqxrku [kkrk vkSj rqyu i=k }kjk 31 fnlacj, 2006 dks lekIr o"kZ osQ fy, vk; vkSj O;;
[kkrk vkSj rqyu i=k rS;kj djsaA
31 fnlacj, 2006 dks lekIr o"kZ osQ fy,
uke
tek
izkfIr;k
vkjafHkd jksdM+ 'ks"k

pank%
2005
2006
o
n
izos'k 'qYd
ykWdj dk fdjk;k
vkthou lnL;rk 'kqYd
ljdkjh lgk;rk
2,000
22,000
jkf'k Hkqxrku
(#-)
12,000 i+QuhZpj
nwjHkk"k O;;
osru%
24,000
2,800
1,000
1,200
11,000
52,000
2005
2006
v[kckj
fofo/ O;;
j{kk ck.M~l
Hkwfe
vafre jksdM+ 'ks"k
jkf'k
(#-)
4,000
800
1,000
4,000
700
1,000
18,000
20,000
2,500
52,000
64

31
fnlacj,
2005
uke
nkf;Ro
dks lekIr o"kZ osQ fy, rqyu i=k

tek
jkf'k
(#-)
jkf'k ifjlaifk;k
(#-)
200 gLrLFk jksdM+
1,000 vizkIr pank
2,000 Hkou
vfxze ykWdj fdjk;k

vfxze izkIr pank
cdk;k osru
.k
iwth fuf/
12,000
3,000
35,000
d
e
h
s
10,000
36,800
50,000
50,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
(mkj% vkf/D;
31,500
#- vafre rqyu i=k dk ;ksx
80,500
#-)
12- fuEu izkfIr ,oa Hkqxrku [kkrs ls 31 ekpZ, 2007 dks lekIr o"kZ osQ fy, vafre [kkrs rS;kj djsa%
31 ekpZ, 2007 dks o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk
uke
izkfIr;k
'ks"k vk@yk
(ykxr 6,000 #-)
pank
2005&06
2006&07
2007&08
euksjatu ls ykHk
fdjk;k
jkf'k Hkqxrku
(#-)
15,000 i+QuhZpj
4,000 iqLrdky; iqLrosQa
osru
lkekU; O;;
fctyh O;;
v[kckj
90,000 Mkd
10,800 ys[ku lkexzh
44,000 vaosQ{k.k 'kqYd
84,000 'ks"k vk@ys
18,000
60,000
12,000
2,47,800
31
uke
o
n
nkf;Ro
cdk;k osru
iwth fuf/
ekpZ,
2006
18,000
10,000
72,000
18,000
12,000
33,800
3,000
40,000
8,000
33,000
2,47,800
dks rqyu&i=k
jkf'k ifjlaifk;k
(#-)
6,000 jksdM+
6,94,000 vizkIr pank
iqLrdky; iqLrosQa
i+QuhZpj
Hkwfe vkSj Hkou
7,00,000
tek
jkf'k
(#-)
tek
jkf'k
(#-)
15,000
18,000
30,000
37,000
6,00,000
7,00,000
65
vfrfjDr lwpuk,
1- Dyc esa 500 lnL; gSaA izR;sd lnL; okf"kZd pans osQ fy, 150 #- dk Hkqxrku djrk gSA
2- 31 ekpZ, 2006 dks cdk;k osru dh jkf'k 1,200 #- vkSj osru Hkqxrku esa 6,000 #- o"kZ 2005&06 osQ
fy, gSA
3- Hkou vkSj Hkwfe ij 5% kl yxk,A
(mkj% vkf/D; 14,000 #-] vafre rqyu i=k dk ;ksx 7,27,000 #-)
13- LiksVlZ Dyc dh oqQN enksa osQ laca/ esa lwpuk, fuEu gS, vki budks vk; vkSj O;; [kkrk vkSj rqyu i=k esa
n'kkZ,A
fooj.k
jkf'k
(#-)
01 vizSy, 2005 dks [ksy fuf/
80,000
[ksy fuf/ fofu;ksx
80,000
[ksy fuf/ fofu;ksx ij C;kt
8,000
[ksy fuf/ osQ fy, nku
30,000
[ksy iqjLdkj dk vyadj.k
16,000
[ksyksa ij O;;
7,000
lkekU; fuf/
2,00,000
lkekU; fuf/ fofu;ksx
2,00,000
lkekU; fuf/ fofu;ksx ij ykHk
20,000
d
e
h
s
14-
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
eSf=k; LiksVlZ Dyc dk izkfIr ,oa Hkqxrku [kkrk ;g n'kkZrk gS fd 31 ekpZ, 2006 dks lekIr o"kZ osQ fy,
pans osQ :i esa 68,500 #- izkIr gq,A
vfrfjDr lwpuk, %
1- 31 ekpZ, 2005 dks vizkIr pank 6,500 #- gSA
2- 31 ekpZ, 2005 dks vfxze izkIr pank 4,100 #- gSA
3- 31 ekpZ, 2006 dks vizkIr pank 5,400 #- gSA
4- 31 ekpZ, 2006 dks vfxze izkIr pank 2,500 #- gSA
31 ekpZ, 2006 dks eSf=k; Dyc osQ vafre [kkrksa esa mi;qDr lwpukvksa dks iznf'kZr djsaA
(mkj % 31 ekpZ, 2006 dks vk; vkSj O;; [kkrs esa pans osQ 69,000 #- tek djsaxsA 31 ekpZ, 2006 dks
vizkIr pans dh jkf'k dks rqyu i=k osQ ifjlaifk i{k esa vkSj 31 ekpZ, 2006 dks 2,500 #- osQ vfxze izkIr
pans dks rqyu i=k osQ nkf;Ro i{k esa n'kkZ;k tk,xkA
15- jksgrxh VLV dk izkfIr ,oa Hkqxrku [kkrk bl izdkj gS%
o
n
uke
izkfIr;k
gLrLFk jksdM+
cSad esa jksdM+
pank%
31
fnlacj]
2006
dks o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk
jkf'k Hkqxrku
(#-)
14,000 fdjk;k
60,000 osru
Mkd
tek
jkf'k
(#-)
6,000
12,000
300
66

2005
2006
2007
5,000
83,000
3,000
fofu;ksx dk fo;
fofu;ksx ij C;kt
(iqLrd ewY; 3,000 #-)
91,000
90,000
2,000
3,200
fctyh O;;
i+QuhZpj dk ;
iqLrosQa
j{kk ckW.M~l
fo|kfFkZ;ksa dh enn
gLrLFk jksdM+
cSad esa jksdM+
2,60,200
6,000
20,000
3,000
1,50,000
22,000
10,900
30,000
d
e
h
s
2,60,200
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
31 fnlacj, 2006
dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk rS;kj djsa vkSj fuEu lek;kstuksa osQ i'pkr bl
frfFk dks rqyu i=k rS;kj djsAa o"kZ 2006 osQ fy, vHkh rd vizkIr pank 7,000 #-] j{kk ckW.M~l ij
7,000 #- C;kt vizkI; gS] 1,000 #- dk fdjk;k cdk;k gS fo; fd, x, fofu;ksx dk iqLrd ewY;
80,000 #- gSa 30,000 #- osQ fofu;ksx vHkh ckdh gSA 2006 izkIr pans esa 400 #- vkthou lnL; ls izkIr
'kkfey gSA 01 tuojh, 2006 dks oqQy i+QuhZpj dk ewY; 12,000 #- gSA 2007 osQ fy, 2,000 #- osQ osru
dk Hkqxrku fd;k x;k gSA
16- 31 fnlacj, 2007 dks lekIr o"kZ osQ fy,, fuEu izkfIr ,oa Hkqxrku [kkrk fnYyh psjhVscy VLV dh jksdM+ iqLrd
ls cuk;k x;k gSA
uke
tek
izkfIr;k
'ks"k vk@yk
gLrLFk jksdM+
cSad esa jksdM+
vuqnku
pank
olh;r
fofu;ksx ij C;kt
o
n
jkf'k Hkqxrku
(#-)
nku
11,500 fdjk;k vkSj dj
12,600 osru
9,000 NikbZ
42,800 Mkd
18,000 foKkiu
4,500 chek
200 i+QuhZpj
fofu;ksx
'ks"k vk@yk
gLrLFk jksdM+
cSad esa jksdM+
98,600
jkf'k
(#-)
11,500
3,200
6,000
600
300
4,500
2,000
21,600
23,000
9,900
16,000
98,600
67

31 fnlacj, 2006
dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk vkSj bl frfFk dks fuEu lek;kstuksa osQ i'pkr
(v) ;g fu.kZ; gqvk fd nku esa izkIr jkf'k dk 1@3 Hkkx vk; ekuk tk,xkA
(c) 3 eghus osQ chek izhfe;e dk vfxze Hkqxrku fd;k gqvk gSA
(l) fofu;ksx ij 1,100 #- vftZr C;kt vHkh izkIr ugha gqvk gSA
(n) fdjk;k 600 #-] osru 900 #- vkSj foKkiu O;; 1,000 #- 31 fnlacj, 2006 dk cdk;k gSA
17- ,d Dyc osQ fuEu izkfIr ,oa Hkqxrku [kkrs ls, 31 fnlacj, 2006 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk
vkSj bl frfFk dks rqyu i=k rS;kj djsaA
31
fnlacj]
2006
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
uke
izkfIr;k
'ks"k vk@yk
pank%
2005
2006
2007
1,800
70,000
3,200
iqjkuh iqLrdksa dh fch

(ykxr 3,200 #-)
gkWy osQ iz;ksx ls fdjk;k
v[kckj dh fch
euksjatu ls ykHk
jkf'k Hkqxrku
(#-)
3,500 lkekU; O;;
osru
Mkd
fctyh O;;
75,000 i+QuhZpj
iqLrosQa
2,000 v[kckj
ehfVax O;;
17,000 Vh- oh400 'ks"k vk@ys
tek
jkf'k
(#-)
900
16,000
1,300
7,800
26,500
13,000
600
7,200
16,000
15,900
7,300
1,05,200
105,200
vfrfjDr lwpuk,
(v) Dyc esa 100 lnL; gSa izR;sd lnL; 900 #- okf"kZd pans dk Hkqxrku djrk gS 31 fnlacj, 2005
dks 3,600 #- vizkIr pank FkkA
(c) 31 fnlacj, 2006 dks cdk;k osru dh jkf'k 1,000 gSA osru osQ Hkqxrku esa 1,000 #- o"kZ 2005
osQ 'kkfey gSA
(l) 01 tuojh, 2006 dks Dyc osQ ikl Hkwfe vkSj Hkou 25,000 #-] i+QuhZpj 2,600 #- vkSj iqLrosQa
6,200 #- dh gSaA
(mkj % vkf/D; 79,700, vafre rqyu i=k dk ;ksx 1,23,800 #-)
o
n
18- 31
fnlacj,
2007
dks lekIr o"kZ osQ fy, owesu osyi+sQ;j Dyc dk izkfIr ,oa Hkqxrku [kkrk fuEu gS%
68

31
fnlacj]
2007
uke
tek
izkfIr;k
'ks"k vk@yk
pank
nku
ljdkj ls vuqnku
v[kckj dh fch
jkf'k Hkqxrku
(#-)
7,250 osru
81,750 ys[ku lkexzh
3,000 fctyh O;;
15,000 chek
300 vkSt+kj
16,500 iwQVdj O;;
7,000 /ekZFkZ vk;kstu ij [kpZ
v[kckj
400 izoDrk 'kqYd
lfpo dks lEekukFkZ ikfjrksf"kd
'ks"k vk@ys
jkf'k
(#-)
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
fofu;ksx ij C;kt
(10% nj ls iwjs o"kZ osQ fy,)
fofo/ vk;
1,31,200
12,500
1,700
9,550
7,500
30,000
500
12,900
1,000
16,500
12,000
27,050
1,31,200
vfrfjDr lwpuk,
01-01-2007
31-12-2007
(#-)
(#-)
cdk;k osru
1,200
1,800
chek dk vfxze Hkqxrku
700
300
vizkIr pank
3,750
2,500
vfxze izkIr pank
1,750
1,000
cdk;k fctyh O;;
&
1,250
2,250
700
vkSt+kj
25,600
50,200
Hkou
1,20,000
1,14,000
31 fnlacj, 2007 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk vkSj bl frfFk dk rqyu i=k rS;kj djsa%
Lo;a tkfp, gsrq tkp lwph
Lo;a tkfp, 1
mkj% lR; (iii), (vi), (vii), (x); vlR; (i), (ii), (iv), (v), (viii), (ix)
Lo;a tkfp, 2
1- ;gk ,d fof'k"V izfr;ksfxrk fuf/ gSA ys[kkadu O;ogkj bl izdkj gksaxs%
rqyu i=k osQ nkf;Ro i{k esa
VwukZesaV fuf/
tksM+k% VwukZesaV ls izkfIr
o
n
?kVk;k% VwukZesaV O;;

'ks"k dks nkf;Ro i{k osQ rqyu i=k esa
jkf'k (#-)
40,000
16,000
56,000
(14,000)
42,000
69

2-
;gk fof'k"V fuf/ ugha gSA blfy, Vscy&Vsful eSap ij [kpZ jkf'k 4,000 #- dks vk; vkSj O;; [kkrs osQ uke
i{k dh vksj n'kkZ;k tk,xkA ;g fdlh fof'k"V fuf/ osQ Lora=k O;; dh fLFkfr gSA
3- ;gk fof'k"V fuf/ gSA ys[kkadu O;ogkj bl izdkj gksxk%
rqyu i=k dk nkf;Ro i{k
jkf'k (#-)
iqjLdkj fuf/
22,000
tksM+k% C;kt
3,000
d
e
h
s
25,000
?kVk;k% iqjLdkjksa dk Hkqxrku

(5,000)
rqyu i=k osQ nkf;Ro i{k dk 'ks"k
20,000
iqjLdkj dks"k fofu;ksx rqyu i=k osQ ifjlaifk i{k ij
18,000
4- ;gk dksbZ fof'k"V fuf/ ugha gSA /ekZFkZ dk;Ze ls izkfIr;ksa dks tek rFkk /ekZFkZ dk;Ze ij fd;k x;k [kpkZ,
izkfIr;ksa esa ls ?kVkdj vkSj fuoy jkf'k dks vk; vkSj O;; [kkrs osQ tek i{k dh vksj n'kkZ;k tk,xkA
19- bafM;u pkVZM ,dkaVsaV~l fjf;s'ku dyu dh iqLrdksa ls fy, x, ekpZ 31] 2008 ds 'ks"k uhps fn, x, gSA
bu 'ks"kksa ls (1) jsLVkV }kjk mRiUu ldy ykHk dh x.kuk O;kikfjd [kkrk rS;kj djosQ djsa (2)31 ekpZ 2008
dh lekfIr ij vk; ,oa O;; [kkrk rS;kj djs (3) rFkk mDr frfFk dks rqyu dk rS;kj djsaA
Ukke 'ks"k
jkf'k tek 'ks"k
jkf'k
(#-)
(#-)
gLrLFk LVkWd
1170 izkfIr;k (jsLVkV)
87]660
;
24]666 vfHknku
9450
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
jsLVkV
fdjk;k
etnwjh
cukoV vkSj uohuhdj.k
mtkZ
iqQVdj O;;
gLrLFk jksdM+
caSdLFk jksdM+
fiQDLM tek jkkf'k
fofo/ nsunkj
jsLVkV lkexzh
fcfy;ZM Vscy
fiQDLFkj ,oa fiQfVaXl
iQuhZpj
Dyc
o
n
32]370
10]470
18]690
5400
5]280
40]50
560
2760
8500
2250
600
2070
870
4140
30]000
1]53]840
fcfy;ZM
fofo/ izkfIr;k
fiQdLM tek jkkf'k
fofo/ ysunkj
vuqnku (LFkk;h)
vk; ,oa O;; [kkrk
7300
410
270
5370
42000
1380
1]53]840
vfrfjDr lwpuk,
ekpZ 31] 2008 dks LVkWd 960 #- jgkA 60 #- fiQDLpj o fiQfVaXl] 390 #- fcfy;ZM Vscy vkSj
500 #- iQuhZpj ij l yxkk,A
(mkj% O;; ij vk; dk vkf/D; #- 2950_+ rqyu ij ;ksx 51]700 #-)A
lk>snkjh ys[kkadu
lk>snkjh dks ikfjHkkf"kr dj

losaQxs rFkk mldh vfuok;Z
fof'k"Vrk, lwphc dj losaQxs_
lk>snkjh foys[k dk vFkZ le>
losaQxs rFkk bldh fo"k; oLrq
dk mYys[k dj losaQxs_
Hkkjrh; lk>snkjh vfkfu;e
1932 osQ mu izklafxd izkokkuksas
dks igpku losaQxs_ tks ys[kkadu
izf;k osQ fy, mi;qDr gSa_
fLFkj ,oa vfLFkj iwthifr osQ
varXkZr lk>snkjksa osQ iwth [kkrs
rS;kj dj losaQxs_
lk>snkjksa esa ykHk gkfu foHkkftr
dj losaQxs vkSj ykHkgkfu
fofu;ks t u [kkrk rS ; kj dj
losaQxs_
iwth rFkk vkgj.kksa ij fofHkUu
fLFkfr;ks a os Q va r xZ r C;kt
ifjdyu dj losaQxs_
lk>s n kjks a dks iz n k U;w u re
ykHk&jkf'k dh xkjaVh ls lacafkr
ys[kk O;ogkjksa dks le> losaQxs_
lk>snkjksa osQ [kkrksa esa iwoZ =kqfV;ksa
osQ la'kks/uksa gsrq vko';d
lek;kstu dj losaQxs_
,d lk>snkjh iQeZ osQ vafre
[kkrksa dks rS;kj dj losaQxsA
o
n
z
d
e
h
s
vkkkjHkwr vokkj.kk,
vHkh rd vkius ,dy LokfeRo osQ vafre [kkrksa@ys[kkadu osQ ckjs

esa lh[kk gSA vr% tc O;olk; foLrkfjr gksrk gS rc O;olk; dh
ns[kHkky rFkk mlosQ tksf[keksa dks mBkus osQ fy, vfkd iwt
h ,oa
vfkd ekuo lalkkuksa dh vko';drk gksrh gSA ,slh ifjfLFkfr;kssa
esa O;olk;h yksx lk>snkjh dks viukdj laxBu dh jpuk djrs gSaA
lk>snkjh iQeZ osQ fy, ys[kkadu dh oqQN viuh fof'k"Vrk, gksrh
gSaA mnkgj.k osQ fy,, ,d lk>snkjh iQeZ rc vfLrRo esa vkrh gS
tc de ls de nks O;fDr ,d lkFk feydj O;olk; dks izkjaHk
djus ij lger gksrs gSa vkSj ykHk dk foHkktu djrs gSaA mkjnkf;Ro
fuHkkus osQ lkFk&lkFk izkIr gksus okys ykHkksa dks lk>snkjksa }kjk ogu
fd;k tkrk gSA lk>snkjksa osQ chp cgqr lkjs eqksa ij, laHkor% dksbZ
fof'k"V vuqcak ugha gks ldrk_ ,slh fLFkfr;ksa esa Hkkjrh; lk>snkjh
vf/fu;e 1932 ykxw gksrk gSA Bhd blh izdkj ls, blesa cgqr lkjs
ysu&nsu gksrs gSa tSls fd iwth ij C;kt, vkgj.kksa ij C;kt, rFkk
lk>snkj osQ iwth [kkrs dk vuqj{k.k o mldh fof'k"Vrk,A lk>snkj
dh e`R;q ;k tc fdlh u, lk>snkj dks iQeZ esa 'kkfey djuk gS_
rc ,slh fof'k"V ifjfLFkfr;ksa esa ys[kkadu esa fo'ks"k izfriknu dh
vko';drk iM+ tkrh gSA blfy, ,slh ifjfLFkfr;ksa esa ys[kkadu esa
fof'k"V fu:i.kksa dh t+:jr iM+rh gS ftUgsa Li"V djus dh
vko';drk gksrh gSA
;g v;k; lk>snkjh ys[kkadu osQ vkkkjHkwr igyqvkssa dh O;k[;k
izLrqr djrk gS] tSls fd ykHk dk foHkktu, iwth [kkrs dk vuqj{k.k
vkfnA blesa lk>snkj dh izfof"V, vodk'k xzg.k, e`R;q rFkk iQeZ osQ
fo?kVu tSlh ifjfLFkfr;ksa osQ fu"iknu dks vuqorhZ v;k;ksa esa izLrqr
fd;k x;k gSA
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vki %
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lk>snkjh ys[kkadu vk/kjHkwr vo/kj.kk,

2-1
lk>snkjh dh izfr
tc nks ;k nks ls vfkd O;fDr ,d O;olk; LFkkfir djus vkSj mlosQ ykHkksa ,oa gkfu;ksa dh Hkkxhnkjh
osQ fy, lger gksrs gSa rks os lk>snkjh ;k Hkkxhnkjh esa ekus tkrs gSaA lk>snkjh osQ ckjs es,a Hkkjrh; lk>snkjh
vfkfu;e 1932 osQ vuqHkkx 4 esa crk;k x;k gS fd ^^lk>snkjh mu O;fDr;ksa osQ chp ,d lacak gS tks
,d ,sls O;olk; osQ ykHk dks ckVus osQ fy, lger gS ftldk lapkyu mu lcosQ }kjk ;k muesa ls fdlh
,d osQ }kjk fd;k tkrk gSA**
tc ,d O;fDr fdlh vU; O;fDr osQ lkFk O;fDrxr :i ls lk>snkjh esa lfEefyr gksrk gS rks mls
^lk>snkj* dgrs gSa vkSj ,d lkFk feydj îQeZ* dgykrs gSaA ftl uke osQ varxZr O;olk; lapkfyr gksrk
gS mls îQeZ dk uke* dgrs gSaA ,d lk>snkjh iQeZ esa lk>snkjksa }kjk bls laLFkkfir djus osQ vykok vU;
dksbZ lkk ugha gksrh gSA vr% lk>snkjh dh vfuok;Z ,oa egRoiw.kZ fof'k"Vrk, gSa%
1- nks ;k nks ls vfkd O;fDr lk>snkjh xBu esa ,d leku y{; osQ lkFk de ls de nks
O;fDr;ksa dks lkFk vkuk pkfg,A nwljs 'kCnksa esa ,d iQeZ osQ xBu esa de ls de nks lk>snkj
gks ldrs gSaA gkykfd ;gk ij ,d iQeZ dk xBu djus osQ fy, O;fDr;ksa dh vf/dre la[;k
dh ,d lhek gSA ;fn ,d iQeZ cSafdx O;olk; pyk jgh gS rks lk>snkjksa dh vfkdre la[;k
10 gks ldrh gSA fdlh vU; O;olk; osQ ekeys esas ,d iQeZ esa vfkdre 20 lk>snkj rd
gks ldrs gSaA
2- vuqcak ;k le>kSrk lk>snkjh nks ;k nks ls vfkd O;fDr;ksa osQ chp vuqcak ;k le>kSrs dk
gh ifj.kke gksrh gS tks O;olk; pykrs o ykHk&gkfu ckVrs gSaA vr% O;olk; pykus rFkk
vkilh laca/ksa osQ fy, le>kSrk (vuqcak) lk>snkjksa osQ chp ,d vkkkj gksrk gSA ;g vko';d
ugha gS fd lk>snkjksa osQ chp le>kSrk fyf[kr :i esas gksA ,d ekSf[kd le>kSrk Hkh oS/ gS
ysfdu fdlh Hkh fookn ls cpus osQ fy,, ;g izkFkfedrk nh tkrh gS fd lk>snkj ,d fyf[kr
le>kSrk djsaA
3- O;olk; le>kSrk fdlh O;olk; dks pykus osQ fy, fd;k tkuk pkfg,A fdlh ifjlaifk ek=k
osQ lg&LokfeRo ls Lor% lk>snkjh dk xBu ugha gks tkrk gSA mnkgj.k osQ fy,, ;fn jksfgr ,oa
lfpu la;qDr :i ls ,d Hkw&Hkkx [kjhnrs gSa rks os ml ifjlaifk osQ la;qDr :i ls IykV~l osQ
ekfyd gSa] lk>snkj ughaA ysfdu ;fn os ;g dk;Z ykHk dekus osQ fy, djrs gSa vkSj ykHk osQ
fy, t+ehu dks [kjhnrs o csprs gSa rks mUgsa lk>snkj dgk tk,xkA
4- ikjLifjd vfHkdj.k lk>snkjh dk ,d O;olk; lHkh lk>snkjksa }kjk ;k fiQj muesa ls fdlh
,d }kjk pyk;k tk ldrk gSA bl dFku osQ nks egRoiw.kZ vk'k; gksrs gSaA igyk, O;olk; pykus
osQ fy, izR;sd lk>snkj vfkr gSA nwljs, lHkh lk>snkjksa osQ chp vkil esa ,d ikjLifjd ,tsalh
dk lacak fo|eku gSA izR;sd lk>snkj O;olk; pykus osQ fy, izeq[k gksus osQ lkFk&lkFk nwljs
lk>snkjksa osQ fy, ,d vfHkdkkZ Hkh gSA og vius dke osQ }kjk nwljksa dks iQeZ osQ O;olk; osQ
fgr esas vkc dj ldrk gS rFkk nwljksa osQ dkeksa ls muosQ lkFk lac gks ldrk gSA ikjLifjd
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72

vfHkdj.k dk lacak vR;ar egRoiw.kZ gS] D;ksafd ;fn ikjLifjd vfHkdj.k (,tsalh) osQ ro dk
vHkko gS rks dksbZ dg ldrk gS fd ;gk rFkkdfFkr lk>snkjh ugha gSA
5- ykHk dk foHkktu lk>snkjh ;k Hkkxhnkjh dk ,d vU; egRoiw.kZ rRo ;g gS fd lk>snkjksa osQ
chp le>kSrk fuf'pr :i ls O;olk; osQ ykHkksa ,oa gkfu;ksa dks ckVus osQ fy, gksuk pkfg,A ;|fi
lk>snkjh vfkfu;e osQ varxZr ifjHkk"kk osQ fooj.k esa lk>snkjh dks mu yksxksa osQ chp lacak osQ
:i esa crk;k x;k gS tks O;olk; osQ ykHkksa dks ckVus osQ fy, lger gksrs gSa] ftlesa gkfu Hkh
udkjkRed ykHk osQ :i esa ykxw gksrh gSA vr% ykHkksa dh Hkkxhnkjh osQ lkFk&lkFk gkfu;ksa dh
Hkkxhnkjh Hkh egRoiw.kZ gSA gkykfd] ;fn oqQN yksx /ekFkZ dk;Z&dykiksa osQ fy, fdlh izdkj dk
le>kSrk djrs gSa rks bls lk>snkjh ugha dgk tk,xkA
6- lk>snkjh osQ mkjnkf;Ro izR;sd lk>snkj la;qDr :i ls nwljs lk>snkjksa osQ lkFk rFkk Lora=k :i
ls Hkh, iQeZ osQ lHkh dk;ks osQ fy, mkjnk;h gksrk gS] tc rd fd og ,d lk>snkj gSA osQoy
;gh ugha, ,d lk>snkj osQ ,d iQeZ osQ fy, vlhfer mkjnkf;Ro gksrs gSaA vr% iQeZ osQ dkeksa
osQ fy, ,d lk>snkj dh ftEesnkjh la;qDr :i ls lac gksrh gSa rFkk mldh ifjlaifr;kW Hkh iQeZ
osQ .k pqdkus gsrq vkc gksrh gSaA
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lk>snkjh foys[k
lk>snkjh dk vfLrRo lk>snkjksa osQ chp le>kSrs osQ ifj.kkeLo:i vkrk gSA ;g le>kSrk fyf[kr ;k ekSf[kd
gks ldrk gSA ;|fi lk>snkjh vf/fu;e osQ vuqlkj le>kSrk fuf'pr :i ls fyf[kr gksuk visf{kr ugha
gksrkA rFkkfi tc Hkh ;g fyf[kr esa gks_ ftl vfHkys[k esa lk>snkjksa osQ chp le>kSrs osQ fooj.k lekfgr
gksa rks, ,sls vfHkys[k dks lk>snkjh foys[k dgrs gSaA lkekU; rkSj ij, lk>snkjksa osQ chp lacakksa dks izHkkfor
djus okys lHkh igyqvksa dh lwpuk lekfgr gksrh gS_ ftlesa O;olk; osQ ms';, izR;sd lk>snkj }kjk iwth
fuos'k dh ek=kk, lk>snkjksa }kjk ykHkksa ,oa gkfu;ksa dh Hkkxhnkjh dk vuqikr rFkk iwth ij C;kt rFkk .kksa
ij C;kt vkfn dh lk>snkjksa dh gdnkjh dh ckrsa lfEefyr gksrh gSaA
lk>snkjh foys[k dh 'krks dks lHkh lk>snkjksa dh lgefr ls cnyk tk ldrk gSA foys[k dks LVkai
vfkfu;e (LVSai ,DV) osQ izko/ku osQ vuqlkj mfpr izdkj ls izk:fir ,oa rS;kj fd;k tkuk pkfg, vkSj
vfkekur% jftLVkj osQ lkFk iathr djk;k tkuk pkfg,A
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lk>snkjh foys[k esa lkekU;r% fuEufyf[kr fooj.k gksrs gSa%
z
iQeZ dk uke ,oa irk rFkk mldk eq[; O;olk;_
z
lHkh lk>snkjksa osQ uke o irs_
z
izR;sd lk>snkj }kjk yxkbZ xbZ iwth dh jkf'k_
z
iQeZ dh ys[kkadu vofk_
z
lk>snkjh izkjaHk djus dh frfFk_
lk>snkjh ys[kkadu
z
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z
z
z
z
z
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z
z
2-2-1
73
vk/kjHkwr vo/kj.kk,a
cSad [kkrksa dk lapkyu djus osQ ckjs esa fu;e_

ykHk ,oa gkfu osQ foHkktu dk vuqikr_
iwth, .kksa ,oa vkgj.kksa vkfn ij C;kt dh nj_
vaosQ{kd dh fu;qfDr dk rjhdk, ;fn dksbZ gks_
osru, deh'ku vkfn, ;fn fdlh lk>snkj dks ns; gks_
izR;sd lk>snkj osQ vfkdkj, dkZO; rFkk mkjnkf;Ro_
,d ;k vfkd lk>snkjksa osQ fnokfy,iu osQ dkj.k iSnk gksus okyh gkfu dk fu"iknu_
iQeZ osQ fo?kVu ij [kkrksa dk fuiVkjk_
lk>snkjksa osQ chp gksus okys vkilh fooknksa dk fuiVku_
,d lk>snkj dk izos'k, lsokfuo`fk rFkk e`R;q dh fLFkfr esa vuqikfyr fd, tkus okys
fu;e_ rFkk
O;olk; lapkyu ls lacafkr dksbZ Hkh vU; elykA
lkekU;r%] ,d lk>snkjh foys[k osQ varxZr os lHkh elys lekfgr gksrs gSa tks lk>snkjksa osQ chp laca kksa
dks izHkkfor djrs gSaA gkykfd ;fn oqQN fof'k"V eqksa ij foys[k esa vfHkO;fDr ugha gqbZ gS rks ,slh
fLFkfr esa Hkkjrh; lk>snkjh vfkfu;e 1932 osQ izkokku ykxw gksaxsA
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ys[kkadu gsrq vuqowQy izko/ku
lk>snkjh [kkrksa dks izHkkfor djus okys egRoiw.kZ izkokku fuEuor gSa%
(v) ykHk o gkfu foHkktu vuqikr ;fn le>kSrk foys[k ykHk foHkktu vuqikr ij vLi"V ;k ekSu
gS rc iQeZ osQ ykHk o gkfu dks lHkh lk>snkjksa }kjk cjkcj foHkkftr fd;k tkrk gS] pkgs iQeZ
esa muosQ }kjk yxkbZ xbZ iwth dh Hkkxhnkjh oqQN Hkh gksA
(c) iwth ij C;kt iQeZ esa yxkbZ xbZ iwth jkf'k ij dksbZ Hkh lk>snkj C;kt ikus osQ fy,, oLrqr%
vfkr ugha gSA gkykfd_ C;kt rHkh fn;k tk ldrk gS, tc nwljs lk>snkj Li"V :i ls blosQ
fy, lger gq, gksaA blfy,, ;fn lk>snkjh foys[k bl eqs ij ekSu gS rks iwth ij dksbZ Hkh C;kt
ns; ugha gksrk gSA
(l) vkgj.k ij C;kt ;fn foys[k esa bl ckjs esa dksbZ mYys[k ugha gS rks lk>snkjksa }kjk fudkyh
xbZ (vkgfjr) jkf'k ij dksbZ C;kt ugha fy;k tk,xkA
(n) izo` jkf'k ij C;kt ;fn dksbZ lk>snkj iQeZ osQ O;olk; osQ ms'; gsrq_ viuh iwth jkf'k ls
vfkd izo` jkf'k yxkrk gS rks og bl jkf'k ij C;kt ikus osQ fy, vfkr gksxk tks mls 6%
izfro"kZ dh nj ls ns; gksxhA
(;) iQeZ osQ dk;ks gsrq ikfjJfed dksbZ Hkh lk>snkj iQeZ osQ O;olk; pykus osQ fy, fdlh izdkj
dk osru ;k ikfjJfed ikus dk rc rd gdnkj ugha gS tc rd fd bl ckjs esa lk>snkjh foys[k
esa dksbZ izkokku u fn;k x;k gksA
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mijksDr izkokkuksa osQ vykok, Hkkjrh; lk>snkjh vfkfu;e ;g Li"Vhr djrk gS fd lk>snkjksa osQ chp
le>kSrs esa ;g fo"k; ego j[krs gSaA
(v) ;fn ,d lk>snkj iQeZ osQ fdlh ysu&nsu ls vius fy, dksbZ ykHk izkIr djrk gS ;k iQeZ ls
lacafkr ifjlaifk O;olk; bLrseky djrk gS ;k mlosQ fy, iQeZ dk uke bLrseky djrk gS rks
og iQeZ osQ fy, fdlh Hkh ykHk ;k Hkqxrku osQ fy, mkjnk;h gksxkA
(c) ;fn ,d lk>snkj iQeZ osQ O;olk; osQ leku gh fdlh O;olk; dks pykrk gS ;k og iQeZ ls
izfr;ksfxrk djrk gS rks og iQeZ osQ fy, mkjnk;h gksxk o vius O;olk; ls izkIr ykHkksa dks iQeZ
osQ fy, ns; gksxkA
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Lo;a tkfp,& 1
1-
eksgu vkSj ';ke ,d iQeZ osQ lk>snkj gSaA ;fn mudk lk>snkjh foys[k fuEufyf[kr ekeyksa esa ewd
gS rks vki crk, fd D;k muosQ nkos oSk gSa\
(i) eksgu ,d lf; lk>snkj gSA og izfro"kZ 10,000 #- dk osru pkgrk gSA
(ii) ';ke us iQeZ dks ,d izo` .k fn;k gqvk gS_ og izfro"kZ 10% dh nj ls C;kt dk nkok
djrk gSA
(iii) iQeZ esa iwth osQ :i esas eksgu us 20,000 #- rFkk ';ke us 50,000 #- fn, gSaA eksgu cjkcj
ykHk pkgrk gSA
(iv) ';ke viuh iwth ij 6% izfro"kZ dh nj ls C;kt izkIr djuk pkgrk gSA
2- vki crk, fd fuEufyf[kr dFku lgh gS ;k xyrA
(i) lk>snkjksa osQ chp fcuk fdlh fyf[kr lke>kSrs osQ ,d oS/ lk>snkjh xfBr dh tk ldrh gSA
(ii) izR;sd lk>snkj O;olk; dks ize[
q k :i ls pykus osQ lkFk&lkFk nwljs lk>snkj osQ fy, vfHkdrkZ
dk Hkh dke djrk gSA
(iii) ,d cSafdx iQeZ esa vf/dre lk>snkjksa dh la[;k 20 rd gks ldrh gSA
(iv) lk>snkjksa osQ chp fookn osQ lekkku dh izfof/ lk>snkjh foys[k dk Hkkx ugha gks ldrh gSA
(v) ;fn foys[k ekSu gS rks lk>snkj }kjk vkgfjr jkf'k ij C;kt vuqikr 6% izfro"kZ dh nj ls ns;
gksxkA
(vi) ;fn foys[k C;kt nj osQ ckjs esa ekSu gS rks iQeZ esa lk>snkj osQ .k ij 12%
izfro"kZ dh nj ls C;kt ns; gSA
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lk>snkjh [kkrksa osQ fof'k"V igyw
lk>snkjh iQeZ osQ fy, ys[kkadu fu"iknu Bhd mlh izdkj ls gksrk gS ftl izdkj ls ,dy LokfeRo osQ
O;olk; okyh iQeks dk gksrk gSA osQoy fuEufyf[kr igyw viokn Lo:i gSA
z lk>snkj osQ iwth [kkrs dk vuqj{k.k_
z lk>snkjksa osQ chp ykHk ,oa gkfu dk forj.k_
lk>snkjh ys[kkadu
75
fiNys ykHkksa osQ xyr fofu;ksx osQ fy, lek;kstu_

z lk>snkjh iQeZ dk iquxZBu_ rFkk
z lk>snkjh iQeZ dk fo?kVuA
ij crk, x, izFke rhu igyqvksa dks v;k; osQ vkxkeh vuqHkkxksa esa 'kkfey fd;k x;k gS rFkk 'ks"k
igyqvksa dks iqLrd osQ vuqorhZ v;k;ksa esas lfEefyr fd;k x;k gSA
2-4
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lk>snkjksa osQ iwth [kkrksa dk vuqj{k.k
lk>snkjksa rFkk iQeZ ls lacafkr lHkh ysu&nsu dks muosQ iwth [kkrksa osQ ek;e ls [kkrksa esas vfHkysf[kr fd;k
tkrk gSA blosQ varxZr iwth osQ :i esa yxkbZ xbZ /ujkf'k, iwth dh fudklh, ykHk dk Hkkx, iwth ij C;kt,
vkgj.k ij C;kt, lk>snkj dk osru rFkk lk>snkj dk deh'ku vkfn 'kkfey gksrk gSA
;gk ij nks fof/;k gSa ftuesa lk>snkjksa osQ iwth [kkrksa dks vuqjf{kr fd;k tk ldrk gSA ;s gS% (i) fLFkj
iwth fof/] rFkk (ii) vfLFkj iwth fof/ gSA bu nksuksa osQ chp ;g varj fufgr gS fd D;k lk>snkj osQ iwth
[kkrs esa izR;{k :i ls iwth dh fudklh vfrfjDr@vkgj.k osQ :i esa ys[kkc dh xbZ gSa vFkok ughaA
(v) fLFkj iwth fofk fLFkj iwth fof/ osQ varxZr lk>snkjksa dh iwth rc rd fLFkj jgrh gS tc
rd fd lk>snkjksa osQ le>kSrs osQ vuqlkj vfrfjDr iwth dks lfUufo"V u fd;k tk, vFkok iwth
osQ ,d Hkkx dh fudklh u dh tk,A lHkh izdkj osQ ysu&nsu_ tSls fd YkkHk dh Hkkxhnkjh, iwth
ij C;kt, vkgj.k vkfn ,d vyx [kkrs esa vkysf[kr fd, tkrs gSa, ftls lk>snkj dk pkyw [kkrk
dgrs gSaA lk>snkjksa osQ iwth [kkrs ,d tek 'ks"k iznf'kZr djrs gSa tks fd lky&nj&lky rd Bhd
oSls gh 'ks"k jg ldrs gSa tc rd fd muesa bl vofk osQ nkSjku vfrfjDr iwth dk lfUuos'k
;k vkgj.k u fd;k tk,A tcfd nwljh vksj pkyw [kkrk uke 'ks"k ;k tek 'ks"k izdV dj ldrk
gSA pkyw [kkrs osQ rqyui=k uke 'ks"k dks ifjlaifk dh rjiQ vkSj tek 'ks"k ;fn gS rks mldks
nsunkfj;ksa dh vksj iznf'kZr fd;k tkrk gSA
fLFkj iwth fofk osQ varxZr iwth [kkrk ,oa pkyw [kkrk fuEuor iznf'kZr fd;k tkrk gS%
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lk>snkj dk iwth [kkrk
uke
frfFk
fooj.k
o
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cSad(iwth dk
LFkk;h vkgj.k)
tek 'ks"k
(vafre 'ks"k)
jks-i`la-
jkf'k
(#-)
xxx
xxx
xxx
frfFk fooj.k
izkjafHkd 'ks"k
(izkjafHkd 'ks"k)
cSd
a
(uohu iwth lfUufo"V)
jks-i`la-
tek
jkf'k
(#-)
xxx
xxx
xxx
11
76

lk>snkjksa dk pkyw [kkrk
uke
frfFk
fooj.k
jks-i`la-
jkf'k
(#-)
xxx
izkjafHkd 'ks"k (;fn uke

'ks"k dk izkjafHkd 'ks"k gS)
vkgj.k
vkgj.kksa ij C;kt
fofu;kstu
(gkfu dk Hkkx)
vafre 'ks"k (vafre 'ks"k
tek osQ ekeys esa)
xxx
xxx
xxx
frfFk fooj.k
jks-i`la-
tek
jkf'k
(#-)
xxx
'ks"k (izkjafHkd 'ks"k tek

osQ ekeys essa)
osru
deh'ku
iwth ij C;kt
ykHk o gkfu fofu;kstu
(ykHk dk Hkkx)
vafre 'ks"k (vafre 'ks"k
tek osQ ekeysa esa)
d
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xxx
xxx
xxx
xxx
fp=k 2% fLFkj iwth fof/ osQ varxZr lk>snkj dk iwth vkSj pkyw [kkrk
(c) vfLFkj iwth fofk vfLFkj iwth fofk osQ varxZr osQoy ,d [kkrk vFkkZr iwth [kkrk gh izR;sd
lk>snkj osQ fy, rS;kj fd;k tkrk gSA blesas lHkh lek;kstu gksrs gSa tSls fd ykHk ,oa gkfu dk
Hkkx, iwth ij C;kt, lk>snkj dk osru ;k deh'ku vkfn lHkh lk>snkj osQ iwth[kkrs esa
lh/s vfHkysf[kr fd, tkrs gSa ftlosQ dkj.k iwth [kkrs dk 'ks"k le;≤ ij vfLFkj
(?kV&c<+) gksrk jgrk gSA ;gh dkj.k gS fd bl fofk dks (?kV&c<+) vfLFkj iwth fofk dgk
tkrk gSA fdlh Hkh funsZ'k osQ vHkko esa iwth [kkrs dks bl fofk osQ }kjk rS;kj fd;k tkuk pkfg,A
bl iwth [kkrs dks (?kV&c<+) vfLFkj iwth osQ varxZr rS;kj djus gsrq fuEu izk:i izLrqr gS%
lk>snkjksa dk iwt
h [kkrk
uke
frfFk
fooj.k
o
n
jks-i`la-
vkgj.k
vkgj.k ij C;kt
ykHkgkfu fofu;kstu
(gkfu dk Hkkx)
vafre 'ks"k
jkf'k
(#-)
xxx
xxx
xxx
frfFk fooj.k
'ks"k vk@yk
cSad(iwth lfUufo"V ubZ)
osru
iwth ij C;kt
YkkHkgkfu fofu;kstu
(ykHk dk Hkkx)
xxx
fp=k 2-2 % vfLFkj iwth fof/ osQ varxZr lk>snkj iwth [kkrs dk izk:i
jks-i`la-
tek
jkf'k
(#-)
xxx
xxx
xxx
xxx
xxx
lk>snkjh ys[kkadu
2-4-1
77
fLFkj ,oa vfLFkj iwth [kkrksa osQ chp varj
fLFkj ,oa vfLFkj iwth fofk osQ chp varj osQ eq[; fcanqvksa dks la{ksi esa fuEuor fn;k x;k gS%
varj osQ vkkkj
fLFkj iwth [kkrk
vfLFkj (?kV&c<+) iwth [kkrk
(i)
[kkrksa dh la[;k
bl fofk osQ varxZr izR;sd lk>snkj

osQ fy, nks [kkrs vyx lqLFkkfir
fd, tkrs gSa, vFkkZr~ îwth [kkrk*
rFkk ^pkyw [kkrk* gksrs gSaA
izR;sd lk>snkj dk ,d [kkrk gksrk gS

vFkkZr~ iwth [kkrk bl fofk osQ varxZr
gksrk gSA
(ii)
lek;kstu
vkgj.k, osru, iwth ij C;kt vkfn

osQ fy, lHkh lek;kstu pkyw [kkrksa
[kkrksa osQ varxZr fd, tkrs gSa,
u fd iwth [kkrksa esaA
vkgj.k, iwth ij C;kt vkfn osQ lHkh

lek;kstu iwth [kkrksa esa gh lh/s fd,
tkrs gSaA
iwth [kkrk 'ks"k lkekU;r% vifjofrZr

gh jgrk gS, osQoy oqQN fof'k"V
viokn fLFkfr;ksa dks NksM+djA
iwth [kkrs dk 'ks"k lky&nj&lky

ifjofrZr gksrk jgrk gS
blesa iwth [kkrs lnSo tek 'ks"k

iznf'kZr djrs gSaA
blesa iwth [kkrs ,d uke 'ks"k iznf'kZr

dj ldrs gSaA
(iii) fLFkj
'ks"k
(iv) tek
'ks"k
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mnkgj.k 1
lehj rFkk ;klehu e'k% 15,00,000 #- rFkk 10,00,000 #- iwth yxkdj lk>snkj cus gSaA os ykHkksa
dks 3:2 osQ vuqikr esa ckVus dks lger gSaA vki ;g n'kkZ, fd bu nksuksa lk>snkjksa osQ iwth [kkrksa esa ysu&nsu
oSQls vfHkysf[kr gksxsa, ;fn ekeys (1) esa fLFkj iwth gS] rFkk ekeys (2) esa vfLFkj (?kV&c<+) iwth
gSA [kkrk iqLrosaQ, izR;sd o"kZ 31 ekpZ dks can gksrh gSA
fooj.k
01
tqykbZ, 2005 esa fofu;ksftr iwth lekos'k

iwth ij C;kt
vkgj.k (2005 esa)
vkgj.k ij C;kt
osru
deh'ku
o"kZ 2005 esa gkfu dk Hkkx
o
n
lehj
(#-)
;klehu
(#-)
3,00,000
5%
30,000
1,800
20,000
10,000
60,000
2,00,000
5%
20,000
1,200
7,000
40,000
78
gy
fLFkj iwth fof/
lk>snkjksa osQ iwth [kkrs
uke
frfFk fooj.k
c-i`la-
lehj
jkf'k
(#-)
;klehu
jkf'k
(#-)
frfFk fooj.k
18,00,000 12,00,000
'ks"k vk@ys
c-i`la-
'ks"k vk@yk
(vfrfjDr
iwth)
d
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lehj
jkf'k
(#-)
15,00,000 10,00,000
T
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18,00,000 12,00,000
3,00,000
2,00,000
18,00,000
12,00,000
lk>snkjksa osQ pkyw [kkrs
uke
frfFk
tek
;klehu
jkf'k
(#-)
fooj.k
c-i`
la-
lehj ;klehu frfFk

jkf'k
jkf'k
(#-)
(#-)
30,000
1,800
60,000
20,700
vkgj.k
vkgj.k ij C;kt
ykHk ,oa gkfu
'ks"k vk@ys
20,000
1,200
40,000
800
fooj.k
iwth ij C;kt
lk>snkj dk osru
deh'ku
1,12,500 62,000
tek
lehj ;klehu
jkf'k
jkf'k
(#-)
(#-)
c-i`la-
82,500 55,000
20,000
7,000
10,000
1,12,500 62,000
dk;Zdkjh fVIi.kh%
iwth ij C;kt dk ifjdyu %
#-
lehj
o"kZ osQ fy,
o
n
6
;klehu
ekg osQ fy,
#-
15,00,000
#- ij
5%
= 5
15,00,000
100
75,000
3,00,000
#- ij
5%
= 5
6
3,00,000
100
12
7,500
82,500
o"kZ osQ fy,
10,000
ekg osQ fy,
2,00,000
#- ij
5%
#- ij
5%
= 5
10,000
100
50,000
= 5
6
2,00,000
100
12
5,000
55,0000
lk>snkjh ys[kkadu
79
vfLFkj iwth fof/

lk>snkjksa dk iwt
h [kkrk
uke
tek
frfFk fooj.k
vkgj.k
vkgj.k ij C;kt
ykHk ,oa gkfu
'ks"k vk@ys
jks-i`la-
lehj
jkf'k
(#-)
;klehu
jkf'k
(#-)
30,000
20,000
1,800
1,200
60,000
40,000
18,20,700 12,00,800
frfFk
fooj.k
'ks"k vk@yk
cSad
iwth ij C;kt
osru
deh'ku
jks-i`la-
lehj
jkf'k
(#-)
d
e
h
s
15,00,000 10,00,000
3,00,000 2,00,000
82,500
55,000
20,000
7,000
10,000
T
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19,12,500 12,62,000
;klehu
jkf'k
(#-)
19,12,500 12,62,000
Lo;a tkp, II
1- lkSE;k vkSj foey ,d iQeZ esa 3% 2 vuqikr esa ykHk&gkfu dh Hkkxhnkjh osQ vkkkj ij lk>snkj gSaA
01 vizSy] 2006 dks muosQ iwth [kkrs ,oa pkyw [kkrs esa 'ks"k fuEuor gS%
lkSE;k
foey
(#-)
(#-)
3,00,000
2,00,000
iwth [kkrs
pkyw [kkrs (tek)
1,00,000
80,000
lk>snkjh foys[k esas izkokku j[kk x;k gS fd lkSE;k dks 500 #i;s izfrekg dk osru fn;k tk,xk
tcfd foey dks izfro"kZ 4,000 #i;s deh'ku osQ :i esas feysaxsA iwth ij C;kt dh nj 6% izfro"kZ
j[kh xbZA o"kZ Hkj osQ fy, lkSE;k ,oa foey osQ vkgj.k e'k% 30,000 #i;s rFkk 10,000 #i;s FksA
bu lek;kstuksa osQ iwoZ iQeZ dk oqQy ykHk 2,49,000 #i;s FkkA lkSE;k osQ vkgj.kksa ij C;kt 750 #i;s
rFkk foey osQ vkgj.kksa ij 250 #i;s FkkA
ykHk ,oa gkfu fofu;kstu [kkrk vkSj lk>snkjksa osQ iwth ,oa pkyw [kkrksa dks RkS;kj djsaA
2- lksfu;k, pk: rFkk fLerk us 01 vizy
S ] 2006 dks ,d lk>snkjh iQeZ dh 'kq#vkr dh gSA mUgksua s e'k%
5,00,00 #i;s] 4,00,000 #i;s rFkk 3,00,000 #i;s dh iwt
h dh Hkkxhnkjh dh gS vkSj mUgksua s ykHk
dks 3% 2%1 osQ vuqikr esa ckVus dk fu.kZ; fy;k gSA lk>snkjh foys[k essa izkokku gS fd lksfu;k dks izfrekg
10,000 #i;s osru osQ :i es,sa rFkk pk: dks izfro"kZ 50,000 #i;s deh'ku osQ :i essa izkIr gksx
a As
blosQ lkFk gh mUgsa iwt
h ij 6% izfro"kZ dh nj ls C;kt Hkh izkIr gksxkA lksfu;k osQ vkgj.k 60,000
#i;s] pk: osQ 40,000 #i;s rFkk fLerk osQ 20,000 #i;s gSAa (vkgj.k ij lksfu;k ls 2,700 #i;s]
pk: 1,800 #i;s rFkk fLerk osQ vkgj.k ij 900 #i;s C;kt osQ :i ls izHkkfjr fd, x, gSAa ykHk
o gkfu [kkrs osQ vuqlkj o"kZ 2006&07 dh oqQy YkkHk jkf'k 3,56,600 #i;s FkhA
(i) vko';d jkst+ukepk izfof"V vkysf[kr djsaA
(ii) ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsaA
(iii) lk>snkjksa osQ iwth [kkrs cuk,A
o
n
80
2-5
lk>snkjksa osQ chp ykHk dk foHkktu
iQeZ osQ lHkh lk>snkjksa esa ykHk gkfu dk foHkktu ,d lgefr osQ vuqikr eas fd;k tkrk gSA ;fn lk>snkjh foys[k
bl laca k esa ekSu gS rc iQeZ osQ ykHk ,oa gkfu dks lHkh lk>snkjksa }kjk leku :i ls ogu fd;k tkrk gSA
vki tkurs gSa fd ,dy LokfeRo dh fLFkfr esa oqQy ykHk ;k gkfu, tSlk fd ykHk o gkfu [kkrs }kjk
vHkh fuf'pr fd;k gS, lh/s Lokeh osQ iwt
h [kkrs esa LFkkukarfjr fd;k tkrk gSA gkykfd ;fn ;g lk>snkjh
h ij C;kt, osru o lk>snkjkj dk
dk ekeyk gS rc oqQN [kkl lek;kstuksa tSls fd vkgj.k ij C;kt, iwt
deh'ku vkfn dks lek;ksftr djus dh vko';drk gksrh gSA bl ms'; osQ fy, fjokt osQ vuqlkj ;g
vko';d gS fd iQeZ osQ fy, ,d ykHk o gkfu fofu;ksx [kkrk rS;kj fd;k tk, tks fd fuf'pr djs fd
lk>snkjksa osQ chp ykHk lgHkktu vuqikr esa ykHk ,oa gkfu forj.k dh vafre jkf'k;k n'kkZ;h xbZ gSAa
2-5-1
T
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YkkHk ,oa gkfu fofu;ksx [kkrk

ykHk ,oa gkfu fofu;ksx [kkrk fli+ZQ iQeZ osQ ykHk o gkfu [kkrs dk foLrkj ek=k gSA ;g izdV djrk gS
fd lk>snkjksa osQ chp ykHk dks oSQls fofu;ksftr ;k foHkkftr fd;k tkrk gSA lHkh lek;kstu tSls fd
lk>snkjksa osQ osru, lk>snkj osQ deh'ku, iwth ij C;kt, vkgj.k ij C;kt vkfn fo"k;ksa dks bl [kkrs osQ
ek;e ls oSQls djuk gSA ;g bl [kkrs osQ ykHk o gkfu osQ 'ks"k dks ntZ djosQ izkjaHk fd;k tkrk gSA ykHk
o gkfu fofu;ksx [kkrs dh rS;kjh osQ fy, jkst+ukepk izfof"V;k rFkk fofHkUu lek;kstuksa dks djus osQ ckjs
esa uhps fn;k x;k gS%
jkst+ukepk izfof"V;k
1-
ykHk ,oa gkfu [kkrs osQ 'ks"k dks ykHk ,oa gkfu fofu;ksx [kkrs esa gLrkarj.k osQ fy,
(d)
;fn ykHk ,oa gkfu [kkrk ,d tek 'ks"k (oqQy ykHk) n'kkZrk gS
YkkHk ,oa gkfu [kkrk
uke
ykHk ,oa gkfu fofu;ksx [kkrs ls
([k)
;fn ykHk ,oa gkfu [kkrk ,d uke 'ks"k (fuoy gkfu) n'kkZrk gS
ykHk ,oa gkfu fofu;ksx [kkrk
uke
ykHk ,oa gkfu [kkrs ls
2- iwth ij C;kt osQ fy,
(d)
iwth ls iwth [kkrs ij C;kt dh tek osQ fy,
iwth [kkrk ij C;kt
uke
lk>snkj osQ iwth@pkyw [kkrs ls (O;fDrxr)
([k) iwth ij C;kt [kkrs ls ykHk ,oa gkfu fofu;ksx [kkrs esa gLrkarj.k osQ fy,
uke
iwth ij C;kt [kkrs ls
3- vkgj.kksa ij C;kt
(d)
vkgj.k ij C;kt dk lk>snkj osQ iwth [kkrs ij izHkkj osQ fy,
lk>snkj dk iwth@pkyw [kkrk
uke
vkgj.k ij C;kt [kkrs ls
o
n
lk>snkjh ys[kkadu
81
([k)
vkgj.k ij C;kt dk ykHk ,oa gkfu [kkrs esa gLrkarj.k gsrq%

vkgj.k osQ C;kt
vkgj.k ij C;kt [kkrs ls
uke
4- lk>snkj dk osru
(d) lk>snkj dk osru lk>snkj osQ iwth [kkrs esa tek djus gsrq%
lk>snkj dk osru [kkrk
uke
lk>snkj dk iwth@pkyw [kkrs ls
([k)
lk>snkj dk osru ykHk ,oa gkfu fofu;ksx [kkrs esa gLrkarj.k gsrq%
uke
lk>snkj dk osru [kkrs ls
5- lk>snkj dk deh'ku
(d) lk>snkj osQ deh'ku dks lk>snkj osQ iwth [kkrs esa tek djus gsrq%
lk>snkj dk deh'ku [kkrk
uke
([k) lk>snkj dks Hkqxrku fd;k x;k deh'ku ykHk ,oa gkfu fofu;ksx [kkrs esa ys tkus ij%
uke
lk>snkj osQ deh'ku [kkrs ls
6- fofu;kstu osQ ckn YkkHk ;k gkfu dh Hkkxhnkjh
;fn ykHk gS%
YkkHk ,oa gkfu fofu;ksx [kkrk
uke
;fn gkfu gS %
lk>snkj dk iwth@pkyw [kkrk (O;afDrxr)
uke
d
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fooj.k
ykHk ,oa gkfu(;fn gkfu gS)

iwth ij C;kt
lk>snkj dk osru
lk>snkj dk deh'ku
lk>snkj osQ .k ij C;kt
lk>snkj dh iwth
(ykHk dk forj.k)
o
n
jkf'k fooj.k
(#-)
xxx ykHk ,oa gkfu (;fn ykHk gS)
xxx vkgj.kksa ij C;kt
xxx lk>snkj dh iwth
xxx (gkfu dk forj.k)
tek
jkf'k
(#-)
xxx
xxx
xxx
xxx
xxx
xxx
fp=k 2-3% ykHk ,oa gkfu fofu;ksx [kkrs dk izk:i
xxx
82
mnkgj.k

2
vfer, ckcw ,oa pk: 01 vizy

S ] 2006 dks ,d O;olk; gsrq lk>snkjh iQeZ LFkkfir djrs gSAa mUgksua s e'k%
50,000 #-] 40,000 #- RkFkk 30,000 #- iwth osQ :i esa yxk;k gS vkSj os 3% 2%1 osQ vuqikr esas ykHk
o gkfu dh Hkkxhnkjh osQ fy, lger gSaA vfer dks izfrekg 1,000 #- osru osQ :i esas ns; gS rFkk ckcw
dks izfr o"kZ deh'ku osQ :i essa 5,000 #- ns; gSA blosQ lkFk ;g Hkh izkokku gS fd iwt
h ij 6% izfro"kZ
dh nj ls C;kt ns; gksxkA bl o"kZ osQ vkgj.k vfer 6,000 #-, ckcw 4,000 #- rFkk pk: 2,000#gSAa vkgj.kksa ij C;kt osQ :i essa vfer ls 270 #-, ckcw osQ vkgj.k ij 180 #- rFkk pk: ls 180#- izHkkfjr
fd, x, gSaA ykHk ,oa gkfu [kkrs osQ vuqlkj oqQy fuoy ykHk 31 ekpZ] 2006 dh lekfIr ij 35,660
#- rFkk lk>snkjksa osQ chp ykHk ,oa gkfu forj.k dks fn[kkus gsrq ykHk ,oa gkfu fofu;ksx [kkrk
rS;kj djsaA
d
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gy
uke
fooj.k
vfer dk osru
ckcw dk deh'ku
iwth ij C;kt%
vfer
3,000
ckcw
2,400
pk:
1,800
ykHk dh Hkkxhnkjh
dk iwth [kkrksa esa gLrkarj.k%
vfer
6,000
ckcw
4,000
pk:
2,000
o
n
mnkgj.k
jkf'k fooj.k
(#-)
12,000 fuoy ykHk
5,000 vkgj.kksa ij C;kt%
vfer
ckcw
pk:
270
180
90
tek
jkf'k
(#-)
35,660
540
7,200
12,000
36,200
36,200
vfHkrkHk ,oa ckcqy 3% 2 osQ vuqikr esa ykHk dh Hkkxhnkjh djrs gq, e'k% 50,000 #- rFkk
30,000 #- yxkdj ,d iQeZ osQ lk>snkj gSaA iwth ij 6% okf"kZd C;kt nj ij lgefr gSA ckcqy dks
izfro"kZ 2,500 #- dk osru ysus dh vuqefr gSA o"kZ 2005&06 o"kZ dk ykHk] ckcqy osQ osru izHkkfjr
lk>snkjh ys[kkadu
83
djus rFkk iwt

h ij C;kt osQ ifjdyu osQ i'pkr jkf'k 12,500 #- gSA blesa ykHk ij 5% dh nj ls izca kd
osQ fy, deh'ku dk izkokku gSA
o"kZ osQ var esa 31 ekpZ] 2006 dks ykHk dk foHkktu n'kkZrs gq, lk>snkjksa osQ iwth [kkrs rS;kj djsaA
gy
d
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uke
fooj.k
jkf'k fooj.k
(#-)
2,500 fuoy ykHk (ckcqy osQ osru ls iwoZ)
T
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ckcqy dk osru
iwth ij C;kt %
vferkHk
ckcqy
izcakd dk deh'ku
(5% dh nj ls 15,000 #- ij)
lk>snkjksa osQ iwt
h [kkrksa esa gLrkarfjr ykHk%
vferkHk
4,170
ckcqy
2,780
3,000
1,800
750
tek
jkf'k
(#-)
15,000
6,950
15,000
15,000
vferkHk dk iwth [kkrk
uke
frfFk
2006
31 ekpZ
fooj.k
'ks"k vk@ys
o
n
jks-cla-
jkf'k
(#-)
57,170
57,170
frfFk
2005
01vizy
S
2006
31ekpZ
31ekpZ
fooj.k
'ks"k vk@yk
iwth ij C;kt
ykHk ,oa gkfu
fofu;kstu
(ykHk dk Hkkx)
jks-i`la-
tek
jkf'k
(#-)
50,000
3,000
4,170
57,170
84

ckcqy dk iwth [kkrk
uke
frfFk
2006
31ekpZ
fooj.k
'ks"k vk@ys
jks-i`la-
jkf'k
(#-)
37,080
frfFk
fooj.k
2005
01vizy
S
2006
31ekpZ
31ekpZ
vk@yk 'ks"k
osru
iwth ij C;kt
ykHk ,oa gkfu
fofu;kstu
(ykHk dk Hkkx)
tek
jkf'k
(#-)
jks-i`la-
30,000
2,500
d
e
h
s
1,800
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
37,080
Lo;a tkfp, &
1-
2,780
37,080
jktw ,oa t; ,d O;olk; esa 01 vizSy] 2006 ls lk>snkj gSaA fyf[kr ;k ekSf[kd :i esa dksbZ Hkh
le>kSrk ugha gSA bu nksuksa us e'k% 4,00,000 #- rFkk 1,00,000 #- dh iwth dh Hkkxhnkjh
dh gSA blosQ vfrfjDr jktw us 01 vDrwcj] 2006 dks izo` jkf'k osQ :i esa 2,00,000 #- fn,
gS]a 01 tqykbZ] 2006 dks jktw ,d nq?kZVuk dk f'kdkj gks x;k vkSj 30 flracj] 2006 rd O;olk;
esa Hkkx ugha ys ik;kA o"kZ dh lekfIr ij 31 ekpZ] 2007 dks ykHk 50,600 #- izkIr gqvkA nksuksa
lk>snkjksa osQ chp ykHk forj.k dks ysdj fookn iSnk gks x;kA
jktw dk nkok gS%
(i) mls iwth ,oa .k ij 10% okf"kZd dh nj ls C;kt fn;k tkuk pkfg,A
(ii) ykHk dks iwth osQ vuqikr esa forfjr fd;k tkuk pkfg,A
t; dk nkok gS%
(i) fuoy ykHk dks cjkcj&cjkcj ckVk tkuk pkfg,A
(ii) jktw dh chekjh dh vofk osQ fy, mls 1,000 #- izfro"kZ dh nj ls ikfjJfed fn;k tkuk
pkfg,A
(iii) mls iwth vkSj .k ij 6% okf"kZd nj ls C;kt fn;k tkuk pkfg,A vkils vis{kk dh tkrh
gS fd nksuksa osQ chp fookn dks 1932 vf/fu;e osQ vuqlkj izR;sd eqs dk lgh lek/ku djsa%
2- jhuk ,oa jeu e'k 3,00,000 #- rFkk 1,00,000 #- dh iwth yxkdj lk>snkj gSaA 01 vizSy]
2006 ls 31 ekpZ] 2007 dh lekfIr rd, (ykHk o gkfu [kkrk osQ vuqlkj) O;kikj ykHk
1,20,000 #- FkkA iwth ij izfro"kZ 6% dh nj ls C;kt dh vuqefr gSA jeu dks izfro"kZ 30,000
#- osru izkfkr fd;k x;k FkkA nksuksa lk>snkjksa osQ vkgj.k e'k% 30,000 #- rFkk 20,000 #FksA jhuk osQ vkgj.k ij C;kt 1,000 #- rFkk jeu ij C;kt 500 #- gSA
jhuk ,oa jeu dks cjkcj dk lk>snkj ekurs gq, ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsaA
o
n
lk>snkjh ys[kkadu
2-5-2
85
iwth ij C;kt dk ifjdyu
okLro esa, iwth ij C;kt izHkkfjr djus osQ fy, dksbZ Hkh lk>snkj vfkr ugha gS_ tc rd fd ;g lHkh
lk>snkjksa }kjk foys[k esa tku&cw>dj (Li"Vr%) lgefr izkIr u gksA lk>snkjksa dks lger nj ij C;kt ns;
gksrk gS ftlesa ml vofk dk mYys[k jgs, tc iwth ml fok o"kZ osQ nkSjku O;olk; esa fofu;ksftr jgh
gksA lkekU;r% iwth ij C;kt nks ifjfLFkfr;ksa esas iznku fd;k tkrk gS (i) tc lk>snkjksa }kjk vleku jkf'k
dh iwth dh Hkkxhnkjh dh tk,, ysfdu ykHk dh Hkkxhnkjh leku gks] vkSj (ii) iwth dh Hkkxhnkjh leku
gks ijarq ykHk dh Hkkxhnkjh vleku gksA
iwth ij C;kt dk ifjdyu vkSj ys[kkadu vofk osQ nkSjku osQoy iwth dh fudklh (vkgj.k) ;k
lfUuos'k ij fd;k tkrk gSA mnkgj.k osQ fy,] eksfguh, jks'kuh vkSj uohu ,d lk>snkjh esa e'k%
3,00,000 #-, 2,00,000 #- vkSj 1,00,000 #- osQ lkFk O;olk; izkjaHk djrs gSAa mUgksu
a s ykHk ,oa gkfu
ij cjkcj Hkkxhnkjh dk fu.kZ; fy;k vkSj bl ckr ij Hkh lger gq, fd iwth ij 10% izfro"kZ dh nj
ls C;kt ns; gksxkA 10% dh nj ls ;g C;kt eksfguh osQ fy, 30,000 #-, (3,00,000 #- ij 10%
dh nj ls) jksf'kuh osQ fy, 20,000 #- (20,000 #- ij 10% dh nj ls) rFkk uohu osQ fy,
10,000 #- (1,00,000 #- ij 10% dh nj ls) dk ;ksx rS;kj gqvkA
,d vU; izdj.k ealwj o js'kek dk yhft,] tks ,d dk;Z esa lk>snkj gSa rFkk muosQ iwth [kkrksa esa 01
vizSy] 2005 dks e'k% 2,00,000 #- rFkk ,d 3,00,000 #- 'ks"k n'kkZ;k x;k gSA ealwj 01 vxLr]
2005 dks 1,00,000 #- dh vfrfjDr iwt
h yxkrk gS vkSj js'kek 01 vDrwcj] 2005 dks 1,50,000 #vfrfjDr yxkrh gS] iwth ij 6% okf"kZd dh nj ls C;kt vuqer gSA bls fuEukuqlkj fd;k tk,xkA
d
e
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b
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t
t
ealwj osQ fy,
2,00,000 #-
6
100
1,00,000 #-
6
100
8
12
6
100
6
12
= 12,000 #- + 4,000 #- = 16,000 #-
js'kek osQ fy,
1,50,000 #-
6
100
1,50,000 #-
= 9,000 #- + 4,500 #- = 13,500 #-
tc nksuksa gh fok o"kZ osQ nkSjku iwth o vfrfjDr dk vkgj.k djrs gSa rks iwath ij C;kt nj dk ifjdyu
fuEukuqlkj gksrk gS%
o
n
(i)
(ii)
(iii)
lk>snkjksa osQ iwth [kkrs osQ izkjafHkd 'ks"k ij, iwjs o"kZ osQ fy, C;kt dk ifjdyu
;fn fok o"kZ osQ nkSjku fdlh lk>snkj }kjk vfrfjDr iwth yxkbZ tkrh gS rks vfrfjDr iwth ij C;kt dk
ifjdyu ykbZ xbZ frfFk ls o"kZ osQ vafre fnu rd gksrh gSA
;fn fok o"kZ osQ nkSjku iwth (lkekU; vkgj.kksa osQ vykok) vkgfjr dh tkrh gS] rks vkgj.k frfFk ls
fok o"kZ osQ vafre fnu rd C;kt ifjdfyr fd;k tkrk gS rFkk ij fcanq% (i) ,o (ii) esa ifjdfyr
oqQy C;kt ls dkVk tkrk gSA
oSdfYid :i ls 'ks"k vof/ osQ fy, fuosf'kr iwt
h dks mi;qDr vof/ dks ;ku esa j[kdj ifjdfyr
fd;k tk ldrk gSA
86
mnkgj.k
lyksuh vkSj l`f"V ,d iQeZ esa lk>snkj gSasA mudk iwth [kkrk 01 vizSy 2005 dks e'k%
2,00,000 #- rFkk 3,00,000 #- 'ks"k n'kkZrk gSA 01 tqykbZ] 2005 dks lyksuh us 50,000 #- vfrfjDr
iwth vkSj l`f"V us 60,000 #- vfrfjDr iwth yxkbZ A vius futh mi;ksx gsrq lyksuh us] 01 vDrwcj,
2005 dks 30,000 #- rFkk l`f"V us 01 tuojh, 2006 dks, 15,000 #- dk vkgj.k fd;kA 8%
izfro"kZ dh nj ls C;kt vuqer FkkA fok o"kZ 2005&06 osQ nkSjku nksuksa lk>snkjksa dh iwth ij C;kt
ns; dk ifjdyu dhft,A
gy
d
e
h
s
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iwth ij C;kt dk ifjdyu n'kkZrk ys[kk fooj.k

lyksuh osQ fy,
2,00,000
50,000
?kVk;k %
#- ij C;kt iwjs o"kZ gsrq
2,00,000 #- 8 1
100
16,000
50,000 #- 9 8
12 100
3,000
19,000
30,000 #- 8 6
12 100
#- ij C;kt
(#-)
ekg gsrq
ekg gsrq
30,000
#- ij C;kt
1,200
17,800
nwljh rjg ls Hkh 2,00,000 #- ij 3 ekg osQ fy,, 2,50,000 #- ij

ij 6 ekg osQ fy, C;kt ifjdfyr fd;k tk ldrk gS
(4,000 #- $ 5,000 #- $ 8,800 = 17,800 #-)
l`f"V osQ fy,
3,00,000
60,000
o
n
?kVk;k %
#- ij ,d o"kZ osQ fy,
#- ij
15,000
8%
dh okf"kZd nj ls =
ekg osQ fy, C;kt
#- ij
ekg gsrq C;kt
ekg osQ fy, rFkk
2,00,000
#-
(#-)
3,00,000 # - 8 1
100
24,000
60,000 # - 8 9
100 12
3,600
27,600
300
15,000 # - 8 3
100 12
27,300
nwljh vksj fodYir% 3,00,000 #- ij 3 ekg gsrq_ 3,60,000 #- ij 6 ekg osQ fy, vkSj
3,45,000 #- ij 3 ekg osQ fy, C;kt ifjdfyr dj ldrs gSa (6,000 #- + 14,000 #- $ 6,900
#- $ 27,300 #-)
lk>snkjh ys[kkadu
87
iQeZ gsrq lk>snkj osQ .k dk fuiVkjk

bl ckjs esa [kkrs dh dksbZ fof'k"V fVIi.kh ugha gksrh flok, ;g fd izk;% blesa Hkh iwth dh Hkkfr .k
o vkgj.kksa ij C;kt izHkkfjr fd;k tkrk gS vkSj pkyw [kkrs esa lk>snkj osQ izo`] (,Mokal) dh mfpr
izfof"V;k dh tkrh gSaA
lzksr % ,dkmafVax , VSDLVcqd i+Qkj fn izkis Qs+ 'kuy ,dkmaV ,aM ,MokaLM def'kZ;y bdt+kfeus'kal, fofy;u
fidYl, 1960, fn baxfy'k ySXa ost cqd lkslkbVh ,aM lj vkblSd fiVeSu ,aM lal fyfeVsM, yanuA
mnkgj.k
d
e
h
s
tks'k ,oa f'k lk>snkj gSa vkSj ykHk ,oa gkfu osQ fy, 3%1 vuqikr ij lger gSaA fok o"kZ 2005&06
osQ var esa mudh iwth 1,50,000 #- rFkk 75,000 #- FkhA o"kZ 2005&2006 osQ nkSjku vkgj.k tks'k
osQ uke 20,000 #- rFkk f'k osQ uke vkgj.k 5,000 #- FkkA ftls muosQ iwth [kkrs esa uke i{k esa Mkyk
x;k gSA C;kt izHkkfjr djus ls igys mudk ykHk 16,000 #- FkkA f'k 01 vDrwcj] 2005 dks
16,000 #- vfrfjDr iwt
h iQeZ esa yk;k ftls ykHk lgHkktu vuqikr esa Mkyk x;kA iwt
h ij 12% izfro"kZ
dh nj ls C;kt x.kuk djsaA
gy
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izkjaHk esas iwth dk ifjdyu n'kkZrk ys[kk&fooj.k
fooj.k
tks'k dk [kkrk
(#-)
o"kZ osQ var esa iwth
1,50,000
tksM+k% o"kZ osQ nkSjku vkgj.k
20,000
1,70,000
12,000
1,58,000
?kVk;k % ykHk dk fgLlk

?kVk;k % vfrfjDr iwth
&
1,58,000
iwth ij C;kt gksxk, tks'k osQ fy,

#- fuEu ifjdyu osQ vuqlkj
o
n
60,000 #-
2.5.2.1
12
100
19,200
16,000 #-
#- (1,96,000 #- dk
12
100
6
12
12%)
f'k dk [kkrk
(#-)
75,000
5,000
80,000
(4,000)
76,000
(16,000)
60,000
vkSj f'k osQ fy,
960
= 7,200 #- + 960 #= 8,160 #-
iwth esa ifjorZu ,oa vkgj.k (tksM+uk o ?kVkuk)
dHkh&dHkh lk>snkjksa dh izkjafHkd iwth ugha nh xbZ gksrh gSA ,slh fLFkfr esa iwth ij C;kt dh x.kuk ls
iwoZ lk>snkjksa dh vafre iwth ij vfrfjDr iwth] vkgfjr iwth vkgj.kksa] ykHk o gkfu esa Hkkx] ;fn lk>snkjksa
osQ iwth [kkrksa esa n'kkZ;k x;k gS] lacaf/r lek;kstuksa dh lgk;rk ls izkjafHkd iwth dh x.kuk dh tkrh gSA
88
tSls fd igys Li"V fd;k x;k gS] iwth ij C;kt rHkh fn;k tk,xk tc iQeZ ys[kkadu o"kZ esa ykHk
vftZr djrh gSA var% o"kZ osQ nkSjku iQeZ dks gkfu gksus ij iwth ij C;kt ugha fn;k tkrk gS vkSj ;fn fdlh
o"kZ iQeZ dk vftZr ykHk lk>snkjksa dh iwth ij C;kt dh ns; jkf'k ls de gS] rks ,slh n'kk esa C;kt dk
Hkqxrku ykHk dh jkf'k osQ vk/kj ij lhfer fd;k tk,xkA ,slh fLFkfr esa ykHkksa dk foHkktu izHkkodkjh
<ax ls iwth ij C;kt osQ vuqikr esa fd;k tk losQxkA
mnkgj.k
d
e
h
s
vuqie ,oa vfHk"ksd 3% 2 osQ vuqikr esa ykHk gkfu dh Hkkxhnkjh djus okys lk>snkj gSAa 01 tuojh] 2003
dks mudk iwth [kkrk e'k% 1,50,000 #- rFkk 2,00,000 #- n'kkZrk gSA 31 fnlacj] 2003 dks o"kZ
dh lekfIr ij iwth ij C;kt dk O;ogkj fuEufyf[kr fodYiksa esa ls izR;sd osQ fy, n'kkZ,%
(v) ;fn iwth ij C;kt osQ Hkqxrku osQ fy, lk>snkjh foys[k ewd gS vkSj o"kZ dk ykHk 50,000 #gSA
(c) ;fn lk>snkjh foys[k iwth ij 8% izfro"kZ dh nj ls C;kt dk izko/ku j[krk gS rFkk iQeZ dks
ml o"kZ osQ nkSjku 10,000 #- dh gkfu gksrh gSA
(l) ;fn lk>snkjh foys[k esa iwth ij 8% izfro"kZ dh nj ls C;kt nsus dk izko/ku gS vkSj iQeZ ml
o"kZ osQ nkSjku 50,000 #- dk YkkHk vftZr djrh gSA
(n) ;fn lk>snkjh foys[k esa iwth ij 8% izfro"kZ dh nj ls C;kt nsus dk izko/ku gS vkSj ml o"kZ
osQ nkSjku vftZr fd;k x;k ykHk 15,000 #- gSA
gy
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(v) foys[k esas fof'k"V izko/ku dh vuqifLFkr dh fLFkfr esa_ lk>snkjksa dh iwth ij dksbZ C;kt ns;
ugha gksxkA gkykfd miyCk ykHk nksuksa lk>snkjksa osQ chp (3% 2 osQ) vuqikr esa foHkkftr gksxkA
(c) pwfd ys[kko"kZ osQ nkSjku iQeZ dks ?kkVk gqvk gSA vr% fdlh Hkh lk>snkj dh iwth ij C;kt ns;
vuqer ugha gSA iQeZ osQ ?kkVs dks nksuksa lk>snkjksa }kjk ykHk Hkkxhnkjh osQ vuqikr esa ogu fd;k
tk,xkA
(l) vuqie dks 2,00,000 #- ij 8% dh nj ls C;kt
16,000 #vfHk"ksd dks 1,50,000 #- ij 8% dh nj ls C;kt
12,000 #28,000 #-
o
n
tSlk fd lger nj ij C;kt nsus osQ fy, ykHk i;kZIr gSA vr% iwth ij cuh iwjh C;kt jkf'k dks ykHk
ls izkIr djus dh vuqefr gS] tgk C;kt nsus osQ ckn 22,000 #- (50,000 #- 28,000 #-) 'ks"k gSaA
ftls muosQ ykHk lgHkktu vuqikr esa ckVk tk,xkA
lk>snkjh ys[kkadu
89
(n) & pwfd iQeZ dk okf"kZd ykHk 14,000 #- gS vkSj lk>snkjksa dh iwth ij C;kt 28,000 #- cdk;k
gSA vr% C;kt dk Hkqxrku miyCk ykHk Hkqxrku osQ vk/kj ij fd;k tk,xkA vFkkZr 14,000#A bl izdkj vuqie dks 6,000 #- rFkk vfHk"ksd dks 8,000 #- izkIr gksaxsA bl izdkj ls izHkkoh
rkSj ij iQeZ dk ykHk foHkktu C;kt osQ vuqikr ij gksxkA
Lo;a tkfp,
d
e
h
s
1-
jkuh ,oa lqeu e'k% 80,000 #- ,oa 60,000 #- dh iwth yxkdj ,d iQeZ dh lk>snkj gSaA o"kZ
2006&07 osQ nkSjku jkuh us 10,000 #- vkgfjr fd, vkSj lqeu us 15,000 #- vkgfjr fd,A
iwth ij C;kt izHkkfjr djus ls igys iQeZ dk ykHk 50,000 #- Fkk ftls jkuh ,oa lqeu osQ chp
3% 2 osQ vuqikr esa foHkkftr fd;k x;kA
jkuh ,oa lqeu dh iwt
h 12% izfro"kZ dh nj ls, o"kZ osQ var 31 ekpZ] 2007 dks C;kt dk ifjdyu
dhft,A
2- fiz;k ,oa dkty us 5% 3 osQ vuqikr ls YkkHk dh Hkkxhnkjh ij ,d iQeZ LFkkfir dhA 01 vizSy]
2006 dks mudh fLFkj iwth bl izdkj Fkh % fiz;k 6,00,000 #- rFkk dkty 8,00,000 #- A
31 ekpZ] 2007 dks fok o"kZ osQ var esa iQeZ dk YkkHk 1,26,000 #- FkkA buosQ chp ykHk foHkktu
crk, (v) tcfd iwth ij C;kt osQ vykok vkSj dksbZ le>kSrk ugha gS] (c) tcfd ,d Li"V
le>kSrk gqvk gS fd iwth ij C;kt 12% izfro"kZ dh nj ls Hkqxrku vuqer gSA
2-5-3
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vkgj.kksa ij C;kt
lk>snkjh foys[k esa ;g izko/ku gks ldrk gS fd iQeZ osQ vfrfjDr futh dk;Z gsrq lk>snkj }kjk vkgj.k
ij C;kt izHkkfjr gksA tSlk fd igys crk;k x;k gS fd ;fn lk>snkjksa osQ chp bl ckjs esa dksbZ Li"V le>kSrk
ugha gS rks C;kt izHkkfjr ugha gksxkA ysfdu, ;fn lk>snkjh foys[k esa ,slk izkokku gS rks lger nj ij C;kt
dks mruh vofk osQ fy, izHkkfjr fd;k tk ldrk gS ftrus le; osQ fy, ys[kk o"kZ esa lk>snkj ij cdk;k
gSA vkgj.kksa ij C;kt osQ izHkkfjr gksus ls lk>snkjksa }kjk O;olk; ls /u vkgfjr djus dh izo`fk grksRlkfgr
gksrh gSA
vkgj.kksa ij C;kt dk ifjdyu fofHkUu fLFkfr;ksa esa fuEukuqlkj izHkkfjr fd;k tkrk gS %
tc izfrekg esa fLFkj jkf'k dks vkgfjr fd;k tkrk gSA
dbZ ckj lk>snkjksa }kjk ,d fLFkj /u jkf'k ,d leku vofk osQ varj ls vkgfjr dh tkrh gS tSls
fd izR;sd ekg esas ;k izR;sd frekgh esaA ,slh fLFkfr esa iwjh le;kofk dk ifjdyu bl ckr ij fuHkZj
djsxk fd D;k /u dk vkgj.k ekg osQ izkjaHk essa (igys fnu) ;k ekg osQ e; esa, ;k izR;sd ekg osQ vafre
fnu fd;k tkrk gSA eku yhft, izfrekg osQ igys fnu vkgj.k fd;k tkrk gS rks oqQy jkf'k ij C;kt 6
ekg osQ fy, vkSj ;fn vkgj.k gj ekg osQ var esa fd;k tkrk gS rks C;kt 5 ekg osQ fy, ifjdfyr
fd;k tk,xkA ;fn vkgj.k ekg osQ e; esa gksrk gS rks 6 ekg osQ fy, ifjdyu gksxkA
o
n
90
eku yhft, fd vk'kh"k vius futh mi;ksx gsrq 31 ekpZ] 2006 dks o"kZ dh lekfIr osQ nkSjku izfr
ekg 10,000 #- dk vkgj.k djrk gS, rks fofHkUu vof/ dh fLFkfr;ksa esa C;kt dk ifjdyu fuEukuqlkj
gksxk %
(v) tc /u dks izR;sd ekg dh vkjaHk esa vkgfjr fd;k tkrk gS
vkSlr vofk =
oQqy vofk eghukas eas
+1
1,20,000 #- 8 13 1
= 5,200
100 2 12
vkgj.k ij C;kt =
d
e
h
s
12 +1
= 6 ekg
2
#-
T
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(c) tc /u dks gj ekg osQ var esas vkgfjr fd;k tkrk gS

vkSlr vofk =
oQqy vofk eghukas eas 1

2
vkgj.kksa ij C;kt =
12 - 1
= 5
2
1,20,000 #- 8 11 1
= 4,400
100 2 12
#-
ekg
(l) tc /u dks izfrekg osQ e; esa vkgfjr fd;k tkrk gSA

tc /u dks ekg osQ chp esa vkgfjr fd;k tkrk gS rc oqQy vofk esa u rks oqQN tksM+k tkrk gS vkSj u gh
oqQN ?kVk;k tkrk gSA
oQqy vof/ ekg eas
vkSlr vofk =
vkgj.kksa ij C;kt =
12
2
= 6 ekg
1,20,000 # - 8 6 1
= 4,800
100 2
#-
tc gj frekgh esa fLFkj jkf'k dks vkgfjr fd;k tk,

tc /u jkf'k ,d lk>snkj }kjk izR;sd frekgh esas vkgfjr dh tkrh gS rks C;kt osQ ifjdyu osQ ms';
osQ fy, oqQy le;kofk dk vfHkfu'p; bl ckr ij fuHkZj djrk gS fd D;k /u jkf'k dks gj frekgh
osQ izkjaHk esa fudkyk x;k ;k gj frekgh osQ var esaA ;fn izR;sd frekgh osQ izkjaHk esa jkf'k vkgfjr dh xbZ
gS rks C;kt dk ifjdyu iwjs o"kZ osQ fy, ifjdfyr C;kt 7 ekg dh vof/ osQ fy, ykxw gksxk vkSj
;fn izR;sd frekgh osQ var esa fudkyk tkrk gS rks bls 4 ekg osQ fy, ifjdfyr fd;k tk,xkA
eku yhft, fd lrh'k ,oa fryd ,d iQeZ esa lk>snkj gSa rFkk ykHk o gkfu dh Hkkxhnkjh cjkcj djrs
gSaA ys[kk o"kZ 2005&06 osQ nkSjku lrh'k us gj frekgh dh 'kq#vkr esa 30,000 #- vkgfjr fd,A ;fn
bu vkgj.kksa ij 8% izfro"kZ dh nj ij C;kt fy;k tkrk gS rks o"kZ osQ var esas izHkkfjr C;kt dh jkf'k dk
ifjdyu fuEukuqlkj gksxk%
o
n
lk>snkjh ys[kkadu
91
vkgj.kksa ij C;kt dk ifjdyu n'kkZrk ys[kk fooj.k
frfFk
jkf'k
(#-)
le;kofk
C;kt
(#-)
01
vizSy,
2005
30,000
12
ekl
30,000
8
1 = 2,400
100
01
tqykbZ,
2005
30,000
ekl
30,000
9
8
= 1,800
12
100
d
e
h
s
T
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l
R
b
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C
p
N re
e
b
o
t
t
01
01
tqykbZ,
2005
tuojh, 2006
30,000
ekl
30,000
ekl
30,000
30,000
6
8
= 1,200
12 100
3
8
= 600
12
100
1,20,000
;ksx
6,000
oSdfYid :i ls] iwjs ys[kkadu o"kZ osQ nkSjku oqQN vkgfjr jkf'k ij C;kt ifjdfyr fd;k tk ldrk gS vFkkZr bl
fLFkfr essa 1,20,000 #- dh jkf'k 7 (12 $ 9 $ 6 $ 3)@4 ekg dh vofk osQ fy, fuEukuqlkj gS%a
1,20,000
#-
8
15
1
= 6,000 #100
2
12
(c);fn /ujkf'k dks izR;sd frekgh osQ var esas vkgfjr fd;k tkrk gS
frfFk
30
twu,
o
n
vkgj.kksa ij C;kt osQ ifjdyu dk ys[kk fooj.k

jkf'k
le;kofk
(#-)
2005
30,000
ekg
30,000
30,000
30
flracj, 2005
30,000
ekg
31
fnlacj, 2005
30,000
ekg
30,000
ekl
ekpZ,
;ksx
31
2006
C;kt
(#-)
1,20,000
30,000
9
8
12 100
= 1,800
6
8
12 100
= 1,200
3
8
12
100
= 600
3,600
92
oSdfYid :i ls ys[kkadu o"kZ osQ nkSjku vkgfjr oqQy jkf'k dk bl izdkj Hkh ifjdyu fd;k tk ldrk
gS, vFkkZr 1,20,000 #- ij 4 ekg dh vofk dk C;kt%
= 1,20,000
#-
8
9
1
= 3,600 #100
2
12
tc fofok /u jkf'k;ksa dks fHkUu le; varjkyksa ij vkgfjr fd;k tkrk gS

tc lk>snkj fHkUu&fHkUu /ujkf'k dks fHkUu le; varjkyksa ij vkgfjr djrs gSa] rc C;kt dk ifjdyu
mRikn fofk dk mi;ksx fd;k tkrk gSA mRikn fofk osQ varxZr, izR;sd vkgj.k osQ fy,, ku vkgj.k dks
ml vofk }kjk cgqxqf.kr djrs gSa tks fd ys[kk o"kZ osQ nkSjku vkgfjr jgrk gSA blesa ifjdfyr vofk
vkgj.k dh frfFk ls ysdj ys[kkadu o"kZ osQ vafre fnu rd 'kkfey gksrh gSA vr% ifjdfyr mRiknksa dk
;ksx fd;k tkrk gS vkSj mRikn osQ iwjs ;ksx esa ,d ekg osQ fy, C;kt dh fof'k"Vhr nj dh x.kuk dh
tkrh gSA blesa C;kt osQ ifjdyu dks fuEufyf[kr mnkgj.k osQ }kjk foof.kZr fd;k tk ldrk gSaA 'kgukt
vius futh mi;ksx osQ fy, iQeZ ls 31 ekPkZ] 2006 osQ lekiu Ok"kZ osQ nkSjku fuEufyf[kr ku jkf'k;k
vkgfjr djrh gSA mRikn fofk }kjk vkgj.kksa ij C;kt dks ifjdfyr djsa, ;fn bu ij 7% izfro"kZ dh
nj ls C;kt izHkkfjr fd;k tk,A
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
frfFk
01
30
31
31
01
jkf'k
(#-)
vizSy, 2005
twu, 2005
vDrwcj, 2005
fnlacj, 2005
ekpZ, 2006
16,000
15,000
10,000
14,000
11,000
bu vkgj.kksa ij C;kt dk ifjdyu fuEukuqlkj gksxk
vkgj.kksa ij C;kt osQ ifjdyu dk ys[kk fooj.k
frfFk
jkf'k
(#-)
le;kofk
mRikn
(#-)
01
30
31
31
01
16,000
15,000
10,000
14,000
11,000
12 ekl
9 ekl
5 ekl
3 ekl
1 ekl
1,92,000
1,35,000
50,000
42,000
11,000
vizSy, 2005
twu, 2005
vDrwcj, 2005
fnlacj, 2005
ekpZ, 2006
;ksx
o
n
4,30,000
lk>snkjh ys[kkadu
93
mRikn fofk }kjk, vkgj.kksa ij C;kt fuEuor ifjdfyr gksxk

C;kt
1
12
7
1
30,100
=
= 2,508
100
12
12
mRikn dh ;ksx jkf'k
4,30,000
#-
nj
#- (yxHkx)
mnkgj.k 7
tkWu vczkge êkMuZ Vwj ,oa VSoy daiuh* esa lk>snkj gS rFkk ys[kk o"kZ osQ var 31 ekpZ] 2006 dks futh
iz;ksx gsrq viuh iwth [kkrs /u dks vkgfjr djrs gSaA fuEu oSdfYid fLFkfr;ksa ij C;kt dk ifjdyu djsa,
;fn C;kt dh nj 9% izfro"kZ dh gSA
(v) ;fn og izfr ekg osQ izkjaHk esa 3,000 #- izfrekg vkgfjr djrk gSA
(c) ;fn izR;sd ekg osQ var esa, og 3,000 #- vkgfjr djrk gSA
(l) ;fn fuEufyf[kr jkf'k fofHkUu frfFk;ksa ij vkgfjr dh tkrh gS % 01 twu] 2005 dks 12,000 #-_
31 vxLr] 2005 dks 8,000 #-_ 30 flRkacj 2005 dks 3,000 #-_ 30 uoacj 2005 dks
7,000 #- rFkk_ 31 tuojh] 2006 dks 6,000 #gy
d
e
h
s
T
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b
E
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C
p
N re
e
b
o
t
t
(v) tSlk fd eghus osQ izkjaHk esas gh 3,000 #- dh fLFkj jkf'k vkgfjr dh xbZ gSA vr% C;kt dk ifjdyu
vkSlr vofk 6 ekg osQ fy, fd;k tk,xkA
36,000 9 13 1
= 1,755 #vkgj.kksa ij C;kt =

100 2 12
(c) tSlk fd eghus osQ var esa 3,000 #- dh jkf'k izfrekg fudkyh xbZ gSA vr% C;kt dk ifjdyu ,d
vkSlr vofk 5 ekg osQ fy, fd;k tk,xkA
vkgj.kksa ij C;kt
36,000 9 11 1
= 1,485
100 2 12
#-
vkgj.kksa ij C;kt osQ ifjdyu dks n'kkZrk ys[kk fooj.k
vkgfjr jkf'k
(#-)
vofk
(ekg esa)
12,000
10
vxLr, 2005
8,000
flracj, 2005
3,000
30
uoacj, 2005
10,000
31
tuojh, 2006
6,000
frfFk
01
o
n
31
30
twu,
2005
oqQy C;kt
C;kt
(#-)
9
10
= 900
100
12
9
7
8,000
= 420
100
12
9
6
3,000
= 135
100
12
9
4
7,000
= 210
100
12
9
2
6,000
= 90
100
12
12,000
1,755
94
mnkgj.k 8
euq, gSjh rFkk vyh ,d iQeZ esa lk>snkj gSa vkSj os ykHk ,oa gkfu osQ cjkcj osQ Hkkxhnkjh osQ fy, lger
gSaA iQeZ ls gSjh ,oa vyh fuEufyf[kr vkgj.k vius Lo;a osQ bLrseky gsrq o"kZ 2006 osQ nkSjku djrs gSa%
frfFk
2006
01 tuojh
01 vizSy
01 flracj
01 fnlacj
gSjh
(#-)
vyh
(#-)
5,000
8,000
5,000
4,000
7,000
4,000
5,000
9,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
d
e
h
s
;fn C;kt nj 10% okf"kZd gS rks vkgj.kksa ij C;kt dks ifjdfyr dhft, tcfd izR;sd o"kZ
dks [kkrk iqLrosaQ can gksrh gSaA
vkgj.kksa ij C;kt dk ifjdyu n'kkZrk ys[kk fooj.k
gSjh
vyh
vofk
mRikn jkf'k
vofk
(eklksa esa)
(#-) (#-)
(eklksa esa)
jkf'k
(#-)
5,000
8,000
5,000
4,000
31
fnlacj
mRikn
(#-)
12
60,000
7,000
12
84,000
72,000
4,000
36,000
20,000
5,000
20,000
4,000
10,000
10,000
1,56,000
1,50,000
C;kt dh jkf'k
gSjh
vyh
1,56,000 10 1
= 1,300
100 12
1,50,000 10 1
=
= 1,250
100 12
##-
Lo;a djsa
xksfoan ,d iQeZ dk lk>snkj gSA og ys[kk o"kZ 2006&07 osQ nkSjku fuEufyf[kr jkf'k;k vkgfjr djrk gSA
frfFk
#30 vizSy] 2006
6,000
30 twu] 2006
4,000
30 flracj] 2006
8,000
31 fnlacj] 2006
3,000
31 tuojh] 2007
5,000
o
n
lk>snkjh ys[kkadu
95
mi;qZDr vkgj.kksa ij 6% izfro"kZ dh nj ls C;kt izHkkfjr fd;k tk,xkA [kkrs izR;sd o"kZ 31 ekpZ
dh lekfIr ij can gksrs gSaA
2- jke vkSj ';ke leku :i ls ykHk&gkfu dh Hkkxhnkjh djus okys lk>snkj gSaA jke fu;fer :i ls
futh [kpZ gsrq iwjs fok o"kZ 2006&07 osQ nkSjku izR;sd ekg dh igyh frfFk dks 1,000 #- vkgfjr
djrk gSA ;fn vkgj.kksa ij 5% dh okf"kZd nj ls C;kt izHkkfjr fd;k tkrk gS rks jke osQ vkgj.kksa
ij C;kt dk ifjdyu dhft,A
3- oekZ vkSj dkSy ,d iQeZ esa lk>snkj gSaA lk>snkjh foys[k dh lgefr osQ vuqlkj 6% izfro"kZ dh
nj ls C;kt izHkkfjr gSA oekZ us 01 vizSy] 2006 ls 31 ekpZ] 2007 rd izfrekg, ekg osQ izkjaHk
esa gh 2,000 #- vkgfjr fd, gSaA tcfd dkSy us 01 vizSy] 2006 ls izR;sd frekgh osQ izkjaHk
esa 3,000 #- vkgfjr fd, gSaA lk>snkjksa osQ vkgj.kksa ij C;kt ifjdfyr djsaA
d
e
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R
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N re
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t
tc vkgj.kksa dh frfFk Li"Vhr u gks

tc lHkh vkgj.kksa dh jkf'k dk fooj.k rks fn;k x;k gks ijarq vkgj.kksa dh frfFk lqLi"V u gksa rc ;g ekuk
tkrk gSa fd iwjs lky Hkj /ujkf'k dks vfu;fer :i ls fudkyk x;k gSA mnkgj.k osQ fy,_ 'kdhyk viuh
iQeZ ls 31 ekpZ] 2006 dks ys[kk o"kZ dh lekfIr rd o"kZ Hkj osQ nkSjku 60,000 #- fudkys gSa vkSj
ml ij 8% izfro"kZ dh C;kt izHkkfjr gksrh gSA blesa vofk dks 6 ekg ekuk tk,xk, tks fd ,d vkSlr
vofk gS vkSj ;g ekuk x;k gS fd iwjs o"kZ osQ nkSjku vfu;fer :i ls jkf'k vkgfjr gqbZ gSA izHkkfjr C;kt
dh jkf'k 2,400 #- dks bl izdkj ifjdfyr djuk gSA
60,000
2-6
#-
8
100
6
12
= 2,400 #-
,d lk>snkj dks ykHk dh xkjaVh
dbZ ckj ,d iQeZ esa ,d lk>snkj dks ,d U;wure jkf'k dh xkjaVh osQ lkFk 'kkfey fd;k tkrk gS vkSj
bls mlosQ iQeZ ls izkIr YkkHk osQ Hkkx osQ :i esas ekuk tkrk gSA ;g vk'oklu iQeZ osQ lHkh ofj"B lk>snkjksa
}kjk ,d fo'ks"k vuqikr esa fn;k tk ldrk gS ;k fiQj futh rkSj ls ,d ofj"B lk>snkj }kjk Hkh gks ldrk
gSA bl izdkj osQ xkjaVh izkIr lk>snkj dks U;wure xkjaVhr jkf'k rc ns; gksrh gS tc mlosQ ykHk dk Hkkx
ykHk foHkktu vuqikr osQ vuqlkj xkjaVhr jkf'k ls de gksA mnkgj.k osQ fy,] e/qfydk ,oa jf{krk ,d
iQeZ esa lk>snkj gSa vkSj viuh iQeZ esa dfu"dk dks 25,000 #- dh U;wure xkjaVh nsus osQ lkFk, iQeZ esa
mldk Hkkx ekudj, mls iQeZ esa ykuk pkgrh gSA vc eku yhft, fd iQeZ o"kZ osQ nkSjku 1,20,000 #dk ykHk vftZr djrh gS rFkk mudh ykHk foHkktu vuqikr dh lgefr, lk>snkjksa osQ chp 2% 3%1 osQ
vuqikr dh gSA vuqikr osQ vuqlkj 1,20,000 #- esa e/qfq ydk dks 40,000 #- (2@6 1,20,000 #-) jf{krk
dks 60,000 #- (3@6 1,20,000 #-) ykHk feyrk gSA gkykfd fglkc osQ ckn dfu"dk dk Hkkx,
xkjaVhr jkf'k ls 5,000 #- de iM+rk gS] tks mlosQ lk>snkjksa dh jkf'k ls de gSA bl jkf'k dks xkjaVh
nsus okys lk>snkjksa e/qfydk ,oa jf{krk }kjk muosQ ykHk foHkktu vuqikr esa ogu fd;k tk,xk tks bl fLFkfr
esa 2% 3 gSA e/qfydk osQ Hkkx esa YkkHk dh deh 2,000 #- (2@5 5,000 #-) vkSj jf{krk osQ Hkkx esa
o
n
96
3,000
#- vkrh gSA vc iQeZ dk oqQy ykHk lHkh lk>snkjksa osQ chp fuEukuqlkj foHkkftr gksxk %
e/qfydk dks 38,000 #- feysaxs (mlosQ Hkkx 40,000 #- esa 2,000 #- dh deh) jf{krk dks 57,000
#- (mlosQ Hkkx 60,000 #- eas 3,000 #- dh deh)] dfu"dk dks 25,000 #- (20,000 #- $ 2,000 #$ 3,000 #-)A
;fn osQoy ,d lk>snkj xkjaVh nsrk gS] eku yhft, orZeku osQl esa osQoy jf{krk xkjaVh nsrh gS, rc
deh dh iwjh jkf'k (5,000 #-) osQoy jf{krk }kjk gh ogu dh tk,xhA ,sls ekeys esas ykHk dk forj.k
bl izdkj gksxk % e/qfydk 40,000 #-, jf{krk 55,000 #- (60,000 #- & 5,000 #-) vkSj dfu"dk
25,000 #- (20,000 #- + 5,000 #-)A
mnkgj.k
d
e
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T
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l
R
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C
p
N re
e
b
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t
eksfgr ,oa jksgu viuh iQeZ esa 2%1 osQ vuqikr esa ykHk ,oa gkfu osQ foHkktu osQ lk>snkj gSaA os vius lkFk
jkgqy dks ,d lk>snkj osQ :i esa viuh iQeZ esa 1@4 ykHk foHkktu osQ :i esa 'kkfey djrs gSa vkSj
de&ls&de 50,000 #- nsus dh xkjaVh nsrs gSaA ys[kk o"kZ osQ var esas 31 ekpZ] 2005 dks mudh iQeZ
dks 1,60,000 #- dk ykHk gqvkA blosQ fy, ykHk ,oa gkfu fofu;ksx [kkrk rS;kj dhft, %
uke
fooj.k
eksfgr dh iwth
(ykHk dk Hkkx)
80,000
?kVk;k% Hkkx esa deh
(6,667)
jksgu dh iwth
40,000
(ykHk dk Hkkx)
?kVk;k% (Hkkx esa deh) (3,333)
jkgqy dh iwth
40,000
(ykHk dk Hkkx)
tksM+k% deh dks izkIr fd;k%
eksfgr ls
6,667
jksgu ls
3,333
o
n
jkf'k fooj.k
(#-)
fuoy ykHk
tek
jkf'k
(#-)
1,60,000
73,333
36,667
50,000
1,60,000
1,60,000
dk;Zdkjh fVIi.kh
jkgqy dks iQeZ esa izos'k nsus osQ ckn, ykHk foHkktu dk u;k vuqikr 2%1%1 gSA lk>snkjksa osQ ykHk foHkktu
vuqikr osQ vk/kj ij ykHk fuEuor vkrk gS %
lk>snkjh ys[kkadu
97
eksfgr
= 1,60,000 #-
2
4
= 80,000 #-
jksgu
= 1,60,000
#-
1
4
= 40,000 #-
jkgqy
= 1,60,000
#-
1
4
= 40,000 #-
d
e
h
s
pwfd jkgqy dks ykHk osQ :i esa 50,000 #- dh U;wure xkjaVh nh xbZ gSA vr% og xkjaVh dh 'ks"k
jkf'k 10,000 #- eksfgr ,oa jksgu osQ }kjk ykHk o gkfu foHkktu vuqikr esa ogu dh tk,xh tks fd 2%1
gSA
T
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N re
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b
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t
t
eksfgr osQ ykHk esa deh vk,xh 2@3 10,000 #- = 6,667 #jksgu osQ ykHk esa deh vk,xh 1@3 10,000 #- = 3,333 #-
bl izdkj ls, eksfgr dks 80,000 #- 6,667 #- = 73,333 #- izkIr gksxk vkSj jksgu dks 40,000 #3,333 #- = 36,667 #- izkIr gksxk vkSj jkgqy dks 40,000 #- + 6,667 #- + 3,333 #- = 50,000
#- iQeZ ls ykHk osQ :i esa izkIr gksxkA
u, ykHk foHkktu vuqikr esa ifjdyu
u, lk>snkj jkgqy dk Hkkx 1 gSA 'ks"k ykHk 1&
4
chp 2%1 osQ vuqikr esa foHkkftr gksxkA
eksfgr dk u;k Hkkx
jksgu dk u;k Hkkx
gSA ;g 'ks"k YkkHk eksfgr ,oa jksgu osQ
3 2
2
=
4 3
4
3 1
1
=
4 3
4
vr%, ykHk foHkktu vuqikr
mnkgj.k
1
3
=
4
4
2 1 1
: : = 2:1:1
4 4 4
10
tkWu ,oa eSF;w 3% 2 osQ vuqikr ls ykHk ,oa gkfu dk foHkktu djrs gSaA os vius lkFk eksgarh dks 1@6 ykHk
osQ foHkktu ij 'kkfey djrs gSaA tkWu us O;fDrxr :i ls iwth ij 10% okf"kZd dh nj ls C;kt izHkkfjr
djus osQ ckn ;g xkjaVh nh fd ;g ykHk jkf'k izfr o"kZ 30,000 #- ls de ugha jgsxhA iQeZ esas lk>snkjksa
dh iwth bl izdkj ls gS % tkWu 2,50,000 #-] eSF;w 2,00,000 #- rFkk eksgarh #- 1,50,000 #- dks
31 ekpZ] 2003 dks o"kZ dh lekfIr ij, iwth ij C;kt fudkyus ls igys ykHk 1,50,000 #- FkkA ;fn
u;k ykHk foHkktu vuqikr 3% 2%1 gS rks ykHk ,oa gkfu fofu;ksx [kkrk iznf'kZr djsaA
o
n
98
gy
uke
fooj.k
tek
jkf'k
(#-)
jkf'k fooj.k
(#-)
iwth ij C;kt %
tkWu
eSF;w
eksgarh
iwth [kkrk%
tkWu
?kVk;k% (Hkkx dh deh)
eSF;w
eksgarh
tksM+k% (eksgarh esa) tkWu
ls izkIr deh dk Hkkx
fuoy YkkHk
25,000
20,000
15,000
d
e
h
s
1,50,000
60,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
45,000
(15,000)
30,000
30,000
15,000
15,000
30,000
1,50,000
1,50,000
dk;Zdkjh fVIi.kh %
iwth ij C;kt fudkyus osQ ckn ykHk 90,000 #- gS ftls 3% 2%1 osQ vuqikr esa forfjr fd;k x;k] tks
bl izdkj ls gS% tkWu 45,000 #- (3@6 90,000 #-), eSF;w 30,000 #- vkSj eksgarh
15,000 #-A blesa eksgarh dks nh xbZ xkjaVh osQ vuqlkj ykHk dh deh 15,000 #- gS ftls tkWu }kjk ogu
fd;k tk,xkA bl izdkj ls tkWu dks 45,000 #- 15,000 #- = 30,000 #- feyrs gSa vkSj eSF;w dks
30,000 #- rFkk eksgarh dks 30,000 #- (15,000 #- + 15,000 #-) feyrs gSaA
mnkgj.k
11
egs'k ,oa fnus'k ykHk ,oa gkfu dk foHkktu 2%1 vuqikr esa djrs gSAa mUgksua s 01 tuojh] 2006 dks viuh
iQeZ esa jkosQ'k dks 1@10 (nlosa Hkkx) dk Hkkxhnkj cukrs gSa vkSj mls de ls de 25,000 #- dh xkjaVh
nsrs gSaA egs'k ,oa fnus'k viuh uke Hkkxhnkjh iwoZor gh j[krs gSa ijUrq jkosQ'k dh xkjaVh osQ [kkrs esa dksbZ
deh vkus ij mls feydj e'k% 3% 2 osQ vuqikr esa ogu djus ij lger gks tkrs gSaA o"kZ dh lekfIr
ij 31 fnlacj] 2006 dks iQeZ ls 1,20,000 #- ykHk izkIr gksrk gSA blosQ fy, ykHk o gkfu fofu;ksx
[kkrk rS;kj djsaA
o
n
lk>snkjh ys[kkadu
99
uke
fooj.k
jkf'k
tek
jkf'k
fooj.k
(#-)
iwth [kkrs%
(ykHk dh Hkkxhnkjh gsrq)
egs'k
72,000
(6/10 1,20,000 #-)
?kVk;k% 'ks;j dh deh (7,800)
fnus'k
36,000
(3/10 1,20,000 #-)
?kVk;k% 'ks;j dh deh (5,200)
jkosQ'k
12,000
tksM+k% deh ls
izkfIr dk Hkkx%
egs'k
7,800
fnus'k
5,200
(#-)
fuoy ykHk
1,20,000
d
e
h
s
64,200
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
30,800
25,000
1,20,000
1,20,000
dk;Zdkjh fVIi.kh%
u;k ykHk foHkktu vuqikr fuEukuqlkj ifjdfyr gksxk%

jkosQ'k dh Hkkxhnkjh dk 1@10 (nlok) Hkkx gSA 'ks"k ykHk 9@10 egs'k ,oa fnus'k osQ chp foHkkftr
fd;k tk,xk, ftldk vuqikr 2 % 1 gS
2 9
3
=
3 10 10
fnus'k dh ykHk esa Hkkxhnkjh gksxh 1 9 = 3
3 10 10
3 3 1
vc u;k vuqikr curk gS : :
;k 6 : 3 : 1
5 10 10
ykHk esa egs'k dh Hkkxhnkjh = 1,20,000 #- 6 = 72,000 #10
ykHk esa fnus'k dh Hkkxhnkjh = 36,000 #YkkHk esa jkosQ'k dh Hkkxhnkjh = 12,000 #jkosQ'k osQ ykHk esas vkbZ deh dks egs'k rFkk fnus'k }kjk 3% 2 osQ vuqikr
;gk egs'k dh ykHk esas Hkkxhnkjh gksxh
o
n
;gk
esas ogu dh tk,xhA blesa egs'k

#- dk 3/5, vFkkZr 7,800 #- vkSj jkosQ'k 13,000 #- dk 2@5, vFkkZr 5,200 #- ogu djsxkA bl izdkj
ls, iQeZ dk ykHk fuEukuqlkj foHkkftr gksxk %
egs'k dks izkIr gksaxs 72,000 #- & 7,800 #- = 64,200 #fnus'k dks izkIr gksaxs 36,000 #- & 5,200 #- = 30,800 #jkosQ'k dks izkIr gksaxs 12,000 #- $ 7,800 #- $ 5,200 #- = 25,000 #13,000
100

Lo;a djsa
dfork ,oa yfyr 2%1 osQ vuqikr esa ykHk foHkktu osQ lk>snkj gSaA nksuksa eksgu dks vius lkFk ykHk
2,500 #- dh U;wure xkjaVh osQ lkFk O;olk; esa lk>snkj cukus dks lger gks x,A lkFk gh r; fd;k
fd ;fn xkjaVh esa deh gqbZ rks os ykHk foHkktu vuqikr esa bls ogu djsaxsA dfork ,oa yfyr osQ chp
ykHk ugha cnykA o"kZ 2006&07 osQ fy, iQeZ dk vftZr ykHk 76,000 #- FkkA lk>snkjksa osQ chp ykHk
dk forj.k n'kkZ,A
2-7
d
e
h
s
iwoZ lek;kstu
dbZ ckj vafre ys[ks rS;kj djus osQ ckn, ysu&nsu osQ vfHkys[ku esa pwd ;k =kqfV;k ;k la{ksi esa ys[kk fooj.k
dh rS;kjh esa xyfr;k n`f"Vxr gksrh gSa ,oa Hkkxhnkjksa esa ykHk foHkkftr fd;k tk pqdk gksrk gSA ;g pwd,
iwt
h ij C;kt, vkgj.kksa ij C;kt, lk>snkjksa osQ .k ij C;kt ;k lk>snkj osQ osru ;k deh'ku vFkok lhek
ls ckgj osQ [kpks ls lacafkr gks ldrh gSaA blosQ lkFk gks ldrk gS fd lk>snkjh foys[k esa ;k ys[kkadu
O;oLFkk esa cnyko osQ izko/ku dh ckrsa gks ldrh gSaA bu lHkh izdkj osQ pwd ;k =kqfV osQ izHkko dks lq/
kjus osQ fy, lek;kstu dh vko';drk gksrh gSA ;gk ij iqjkus [kkrk ys[kksa dks cnyus dh vis{kk vko';d
lek;kstuksa dks ykHk ,oa gkfu lek;kstu [kkrsa@;k fiQj lh/s lacafkr lk>snkj osQ iwth [kkrs osQ }kjk fd;k
tk ldrk gSA bls fuEufyf[kr mnkgj.k dh enn ls of.kZr fd;k x;k gSA
jeht ,oa tghj cjkcj osQ lk>snkj gSaA 01 vizSy] 2006 dks mudh iwth e'k% 50,000 #- rFkk
1,00,000 #- gSA fok o"kZ osQ lekiu esa 31 ekpZ] 2007 dks ys[kk [kkrk rS;kj djus osQ mijkar ;g ik;k
x;k fd lk>snkjh foys[k esa of.kZr 6% izfro"kZ C;kt dh nj dks, ykHk foHkkftr djus ls igys, iwth [kkrksa
esa ugha tek fd;k x;k gSA mi;qZDr fLFkfr dks bl izdkj ls ljyhr fd;k tk ldrk gSA lk>snkjksa osQ [kkrksa
esa ifjdyu ls izkIr iwt
h [kkrs osQ C;kt dks tek ugha fd;k x;k gS tks fd jeht osQ fy, 3,000 #- (6
100 50,000 #-) rFkk tghj osQ fy, 6,000 #- (6 100 1,00,000 #-) = oqQy jkf'k 9,000
#- gksrh gSA ;fn iwth ij C;kt fn;k gksrk rks iQeZ osQ ykHk esa 9,000 #- de gks tkrsA bl fV osQ dkj.k]
ykHk ,oa gkfu [kkrs osQ vuqlkj ykHk dh laiw.kZ jkf'k (9,000 #- osQ lek;kstu osQ fcuk) dks lk>snkjksa
osQ ykHk foHkktu vuqikr ij foHkkftr fd;k tk,xkA bl =kqfV dk la'kks/u fdl izfof"V }kjk fd;k tk,xkA
(v) ykHk o gkfu lek;kstu [kkrs osQ ek;e ls
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
(#-)
o
n
(i)
ykHk ,oa gkfu lek;kstu [kkrk

jeht osQ iwth [kkrs ls
tghj osQ iwth [kkrs ls
uke
(#-)
9,000
3,000
6,000
(iwth ij C;kt)
(ii)
jeht dk iwth [kkrk

tghj dk iwth [kkrk
ykHk ,oa gkfu lek;kstu [kkrs ls
(lek;kstu ij gkfu)
uke
uke
4,500
4,500
9,000
lk>snkjh ys[kkadu
101
(c) lk>snkjksa ds iwth [kkrksa esa lh/s lek;ksftr
lk>snkjksa osQ iwth [kkrksa esa izR;{k lek;kstu gsrq lk>snkjksa osQ iwth [kkrksa esa =kqfV osQ fuoy izHkko Kkr djus
osQ fy, loZizFke ,d fooj.k rS;kj fd;k tkrk gS ftlosQ ek;e ls lek;kstu izfof"V;k vfHkysf[kr dh
tkrh gSaA
d
e
h
s
iwth ij C;kt NksM+us (foyksiu) osQ fy, fd, tkus okys lek;kstu dks n'kkZrk [kkrk fooj.k
fooj.k
jeht
(#-)
tghj
(#-)
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
(i)
og jkf'k ftls iwth ij C;kt osQ

:i esa tek fd;k tkuk pkfg,A
3,000
6,000
(ii)
og jkf'k tks okLrfod :i ls

ykHk osQ Hkkx osQ :i esa tek dh xbZA
(9,000 #- cjkcj foHkkftr)
4,500
4,500
(i)
vkSj (ii) osQ chp foHksn

(fuoy izHkko)
tek 1,500
(vkfkD;)
tek
1,500
(deh)
bl ls rkRi;Z ;g gS fd jeht osQ [kkrs esa 1,500 #- vfrfjDr tek gq, tcfd tghj osQ [kkrs esa
1,500 #- de tek gq,A bl pwd dks lq/kjus osQ e esa jeht dh iwth ls 1,500 #- uke fd;k tkuk
rFkk 1,500 #- tghj osQ [kkrs esa tek fd;k tkuk pkfg,A bl lek;kstu osQ fy, jkst+ukepk izfof"V
fuEukuqlkj gksxh%
(#-)
jeht dk iwth [kkrk

uke
tghj osQ iwth [kkrs ls
(iwth ij C;kt lek;kstu osQ fy,)
o
n
mnkgj.k
(#-)
1,500
1,500
12
uqljr, lksuw rFkk fges'k ,d iQeZ esa 5% 3% 2 osQ vuqikr ls YkkHk o gkfu osQ foHkktu ij lk>snkj gSaA
lk>snkjh foys[k esa izkokku gS fd vkgj.kksa ij 10% izfro"kZ dh nj ls C;kt izHkkfjr fd;k tk,A fnlacj
2004 esa o"kZ dh lekfIr ij uqljr, lksuw rFkk fges'k osQ vkgj.k e'k% 20,000 #-, 15,000 #- rFkk
10,000 #- FksA vafre ys[kk rS;kj djus osQ ckn ;g ik;k x;k fd vkgj.kksa ij C;kt osQ ckjs esa ;ku ugha
fn;k x;kA vko';d lek;kstu jkst+ukepk izfof"V cuk,A
102
gy
vkgj.kksa ij C;kt osQ fy, lek;kstu fd, tkus okyk ys[kk fooj.k izn'kZu
fooj.k
uqljr
lksuw
(#-)
(#-)
og jkf'k ftls vkgj.kksa ij
2,000
1,500
C;kt osQ :i esa uke
fd;k tkuk pkfg, Fkk
og jkf'k ftls ykHk osQ
Hkkx osQ :i esa tek fd;k
tkuk pkfg, Fkk
visf{kr lek;kstu
2,250
1,350
fges'k
(#-)
oqQy
(#-)
1,000
4,500
900
4,500
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
d
e
h
s
tek 250 tek 150 tek 100

(deh) (vkfkD;) (vkfkD;)
vkgj.kksa ij C;kt osQ lek;kstu osQ fy, jkst+ukepk izfof"V fuEu gksxh%
(#-)
lksuw dk iwth [kkrk

fges'k dk iwth [kkrk
uqljr osQ iwth [kkrs ls
(vkgj.kksa ij C;kt osQ foyksiu osQ fy, lek;kstu)
uke
uke
(#-)
150
100
250
Lo;a djsa
1- xqIrk ,oa ljhu ,d iQeZ essa 3% 2 osQ vuqikr esa ykHk osQ lgHkktu ij lk>snkj gSAa mudh fLFkj iwt
h%
xqIrk 2,00,000 #- rFkk ljhu 3,00,000 #- gSA o"kZ osQ fy, ys[kk rS;kj djus osQ i'pkr ;g ckr
lkeus vkbZ fd lk>snkjh foys[k esa, iwth ij 10% okf"kZd dh nj ls C;kt nsus dk izkokku gS] ftls
ykHk osQ cVokjsa ls igys lk>snkjksa osQ iwt
h [kkrs esa tek ugha fd;k x;kA =kqfV osQ la'kks/u gsrq lek;kstu
izfof"V dks vfHkysf[kr djssaA
2- ".kk, lanhi rFkk djhe 3% 2%1 osQ vuqikr esa ykHk dh Hkkxhnkjh osQ vkkkj ij lk>snkj gSaA mudh
fLFkj iwth gS % ".kk 1,20,000 #-] lanhi 90,000 #- rFkk djhe 60,000 #-A o"kZ 2006&07
osQ fy, C;kt dks 6% okf"kZd osQ vuqlkj tek fd;k x;k, tcfd 5% okf"kZd dh nj ls gksuk pkfg,
FkkA lek;kstu izfof"V dk vfHkys[ku djsaA
3- yhyk, ehjk rFkk usgk ,d iQeZ esa lk>snkj gSa vkSj mUgksaus 31 ekpZ] 2007 osQ o"kZ dh lekfIr ij
9% izfr o"kZ dh nj ls rhuksa o"kZ osQ fy, C;kt NksM+ fn;kA mudh fLFkj iwth ftl ij C;kt nsuk
vuqer Fkk og iwjh vofk osQ nkSjku bl izdkj Fkk% yhyk 80,000 #-] ehjk 60,000 #- vkSj usgk
1,00,000 #- A fiNys rhu o"kks rd mudk ykHk Hkkxhnkjh dk vuqikr fuEukuqlkj Fkk %
o"kZ
yhyk
ehjk
usgk
2006&07
2
2
2
2005&06
4
5
1
2004&05
1
2
2
lek;kstu izfof"V dk vfHkys[ku djsaA
o
n
lk>snkjh ys[kkadu
2-8
103
vafre ys[ks
,d lk>snkjh iQeZ osQ vafre ys[ks Bhd mlh izdkj ls rS;kj fd, tkrs gSa tSls fd ,dy LokfeRo dh
iQeks esa fd, tkrs gSaA ysfdu blesa lk>snkjksa osQ chp ykHk forj.k osQ fy, varj gksrk gSA O;kikj rFkk ykHk
,oa gkfu [kkrk rS;kj djus osQ ckn, fuoy ykHk ;k gkfu dks ,d vU; [kkrs esa gLrkarfjr dj fn;k tkrk
gS] ftls ykHk ,oa gkfu lek;kstu [kkrk dgrs gSa] ftlosQ lanHkZ esa dkiQh yach ppkZ bl v;k; esa gks pqdh
gSA tSlk fd vki tkurs gSa iwth ij C;kt, vkgj.kksa ij C;kt, lk>snkjksa dk osru] lk>snkjksa osQ ykHk o gkfu
dk Hkkx rFkk lk>snkjksa osQ .k ij C;kt vkfn ls lacafkr lHkh lek;kstuksa dks ykHk ,oa gkfu fofu;ksx
[kkrs osQ ek;e ls fd;k tkrk gSA ,slk O;olk; dks dk;kZRedrk osQ ifj.kkeksa rFkk ykHk osQ fofu;kstu
osQ chp varj dks Li"V djus osQ e essa fd;k tkrk gSA iwth [kkrksa rFkk ykHk ,oa gkfu fofu;ksx [kkrksa
dh rS;kfj;ksa dks uhps fn, x, mnkgj.k osQ ek;e ls Li"Vho`Qr fd;k x;k gSA
mnkgj.k
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
13
dfiy ,oa fouhr ,d iQeZ esa 3% 2 osQ vuqikr esas ykHk gkfu foHkktu osQ lk>snkj FksA o"kZ osQ var esa
31 ekpZ] 2006 dks muosQ [kkrksa ls fuEu 'ks"k lkj :i esa fudy dj vk, gS%a
fooj.k
o
n
iwt
h%
dfiy
fouhr
pkyw [kkrk (01 vizSy, 2005 dks)
dfiy
fouhr
vkgj.k %
dfiy
fouhr
1-4-2005 dks LVkWd
; ,oa fo;
okilh
et+nwjh
osru
izkI; foi=k
ns; foi=k
nsunkj ,oa ysunkj
cV~Vk
uke jkf'k
(#-)
tek jkf'k
(#-)
&
&
&
&
60,000
50,000
12,000
8,000
11,000
54,000
2,000
2,500
4,000
500
12,000
&
&
&
&
36,000
1,200
&
2,800
1,600
80,000
1,500
&
&
&
&
2,000
8,000
1,500
104

800
1,400
400
300
34,000
24,000
20,500
13,500
fdjk;k&HkkM+k
v'kks; (Mwcr) .k
chek
Mkd ,oa rkj
lsYleSu deh'ku
Hkwfe ,oa Hkou
IykaV ,oa e'khu (;a=k ,oa la;a=k)
i+QuhZpj
vf/fod"kZ
O;kikj O;;
gLrLFk jksdM+
cSadLFk jksdM+
&
&
&
&
&
&
&
&
d
e
h
s
&
2,000
400
500
1,500
&
&
&
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
2,09,400
2,09,400
fuEufyf[kr ckrksa dks ;ku esa j[krs gq, 31 ekpZ, 2006 dks iQeZ dk vafre ys[kk [kkrk rS;kj djsa%
(v) 31 ekpZ] 2006 dks LVkWd 18,000 #- Fkk_
(c) lafnX/ .kksa osQ fy, nsunkjksa ij 5% dk izko/ku cuk,_
(l) cdk;k osru 1,000 #- Fks_
(n) 10 fnlacj] 2005 dks 8,000 #- dher dk lkeku vkx esa ty x;kA chek daiuh nkos osQ iw.kZ
osQ fy, fuiVku 7,000 #- nsus dks lger gS_
(;) iwth ij 6% izfro"kZ dh nj ls C;kt vuqer gSA blosQ lkFk gh vkgj.kksa ij Hkh 6% izfro"kZ dh
nj ls C;kt izHkkfjr gSa_
(iQ) dfiy dks izfro"kZ 1,200 #- dk osru ikus dk gd gS_
(t) Hkwfe ,oa Hkou osQ fy, 5% rFkk i+QuhZpj osQ fy, 10% rFkk la;a=k ,oa ;a=k gsrq 15% dks
cV~Vs&[kkrs esa MkysaA
gy
fok o"kZ osQ var
uke
fooj.k
o
n
izkjafHkd LVkWd
;
?kVk;k% fjVuZl
etnwjh
oqQy ykHk vk@ys
31
ekpZ]
54,000
(1,500)
2006
osQ fy, O;kikj vkSj ykHk ,oa gkfu [kkrk
jkf'k fooj.k
(#-)
11,000 fo;
?kVk;k% fo; okilh
52,500 vafre LVkWd
2,500 vkx ls fou"V eky
38,000
1,04,000
80,000
(2,000)
tek
jkf'k
(#-)
78,000
18,000
8,000
1,04,000
lk>snkjh ys[kkadu
105
osru
tksM+k% cdk;k
fizafVax ,oa ys[ku lkexzh
fdjk;k ,oa HkkM+k
chek
cVVk
cdk;k O;;
Mkd ,oa rkj [kpZ
lafnX/ .k
tksM+k% izkokku
lsYleSu deh'ku
vkx ls {kfr (8,000#ewY; kl
Hkwfe ,oa Hkou
i+QuhZpj
la;a=k ,oa ;a=k
fuoy ykHk gLrkarj.k
ykHk ,oa gkfu fofu;ksx
4,000
1,000
1,400
1,800
38,000
1,500
YkkHk ldy (vk@yk)

izkIr cVVk
5,000
500
800
400
1,200
400
300
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
7,000#-)
1,200
1,350
3,000
3,200
3,400
1,000
5,550
17,750
39,500
39,500
uke
fooj.k
iwth ij C;kt%
dfiy
fouhr
dfiy dk osru
fuoy ykHk(iwth [kkrs esa
gLrkarj.k)%
dfiy
fouhr
o
n
jkf'k fooj.k
(#-)
3,600
3,000
6,600
1,200
ykHk ,oa gkfu

vkgj.kksa ij C;kt%
(6 ekg gsrq)
dfiy
fouhr
tek
jkf'k
(#-)
17,750
360
240
600
6,330
4,220
10,550
18,350
18,350
106

uke
tek
frfFk fooj.k
jks-i`(#-)
lavkgj.k
vkgj.kksa ij C;kt
'ks"k vk@yk
dfiy
(#-)
fouhr
(#-)
12,000
360
1,570
8,000
240
580
13,930
8,820
frfFk fooj.k
(#-)
'ks"k vk@ys
iwth ij C;kt
osru
ykHk dk fgLlk
nsunkfj;k
cSd
a vf/fod"kZ
ns; foi=k
ysunkj
cdk;k osru
iwth %
dfiy
fouhr
pkyw [kkrk
dfiy
fouhr
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z
z
z
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fouhr
(#-)
2,800 1,600
3,600 3,000
1,200
&
6,330 4,220
13,930 8,820
1,570
60,000
50,000
1,570
580

jkf'k ifjlaifk;k
(#-)
2,000 Hkwfe ,oa Hkou
24,000
2,000 ?kVk;k % ewY; kl
(1,200)
8,000 l;a=k ,oa ;a=k
20,000
1,000 ?kVk;k % ewY; kl
(3,000)
i+QuhZpj
13,500
?kVk;k % ewY; kl
(1,350)
1,10,000 LVkWd
nsunkj
36,000
?kVk;k %
(1,800)
2,150 lafnX/ .kksa osQ fy, izko/ku
chek daiuh
izkI; foi=k
cSadLFk jksdM+
gLrLFk jksdM+
1,25,150
dfiy
(#-)
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'ks"k tek
jks-i`la-
580
jkf'k
(#-)
22,800
17,000
12,150
18,000
34,200
7,000
12,000
1,500
500
1,25,150
bl v;k; esa izLrqr 'kCnkoyh
lk>snkjh
lk>snkjh iQeZ
ikjLifjd@vfHkdj.k
lk>snkjh foys[k
fLFkj iwth [kkrk
vfLFkj iwth [kkrk
ykHk o gkfu lek;kstu [kkrk
z
z
z
z
z
z
iwth ij C;kt
vkgj.kksa ij C;kt
vkSlr vofk
,d lk>snkj dks ykHk dh xkjaVh
lk>snkjh ys[kkadu
107
lkjka'k
1.
lk>snkjh ,oa mldh vfuok;Z fof'k"Vrkvksa dh ifjHkk"kk % lk>snkjh dks bl izdkj ls ifjHkkf"kr fd;k x;k gS&
^Ô;fDr;ksa osQ chp laca k, tks ,d O;olk; osQ ykHkksa dh fgLlsnkjh osQ fy, lger gksrs gS,a ftls lHkh O;fDr;ksa
}kjk ;k fdlh ,d O;fDr }kjk lapkfyr fd;k tkrk gSA** lk>snkjh dh vfuok;Z fof'k"Vrk, ;s gSa (i) ,d
lk>snkjh dks LFkkfir djus esa de&ls&de nks O;fDr vo'; gksus pkfg,_ (ii) ;g ,d lgefr@le>kSrs }kjk
rS;kj gksrh gS_ (iii) ;g le>kSrk oqQN dkuwuh dkjZokfg;ksa dks ogu djus okyk gksuk pkfg,_ (iv) ykHk ,oa
gkfu foHkktu_ rFkk (v) lk>snkjksa osQ chp ikjLifjd vfHkdj.k dk lacakA
2.
lk>snkjh foys[k ls rkRi;Z ,oa fo"k; oLrq % ,d ,slk vfHkys[k ftlesa lk>snkjksa osQ chp lgefr osQ lkFk 'krs
vkfn lekfgr gksrh gSa, lk>snkjh foys[k dgykrk gSA blosQ varxZr lk>snkjksa osQ chp lacakksa dks izHkkfor djus
okys lHkh igyw 'kkfey gksrs gSa ftlesas O;olk; osQ ms';] izR;sd lk>snkj }kjk iwth dk lg;ksx, lk>snkjksa }kjk
fd;k tkus okyk ykHk o gkfu foHkktu vuqikr, iwth ij C;kt gsrq lk>snkjksa osQ vf/dkj, .k ,oa vkgj.kksa
ij dke vkfn osQ lkFk&lkFk lk>snkj osQ izo's k, vodk'k xzg.k, e`R;q rFkk iQeZ osQ fo?kVu vkfn osQ fu;e vkfn
lfEefyr gksrs gSaA
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ys[kkadu ij ykxw gksus okys lk>snkjh vfkfu;e 1932 osQ izkokku% ;fn ,d lk>snkjh foys[k oqQN fo'ks"k ckrksa
osQ ckjs esa ewd gksrk gS rks Hkkjrh; lk>snkjh vfkfu;e 1932 osQ mi;qDr izkokku ykxw gksrs gSaA lk>snkjh
vfkfu;e osQ vuqlkj, lk>snkjksa esa ykHk dh Hkkxhnkjh ,d leku gksrh gS, dksbZ Hkh lk>snkj ikfjJfed osQ fy,
vfkr ugha gksrk, iwt
h ij dksbZ C;kt vuqer ugha gksrk vkSj vkgj.kksa ij C;kt izHkkfjr ugha gksrk gSA gkykfd_
;fn dksbZ lk>snkj iQeZ dks .k nsrk gS rks og O;fDr 6% izfr o"kZ C;kt nj ls C;kt ikus dk gdnkj gksrk
gSA
4.
fLFkj ,oa vfLFkj iwth fofk osQ varxZr iwth [kkrksa dh rS;kjh djuk% iQeZ dh iqLrdksa esa lHkh lk>snkjksa ls tqM+s
gq, ysu&nsu dks muosQ iwth [kkrksas esas vfHkysf[kr fd;k tkrk gSA iwth [kkrksa dks vuqjf{kr djus osQ fd, nks
fofk;k gksrh gSa tks fd ;s gSa% (i) vfLFkj iwth fofk_ (ii) fLFkj iwth fofkA vfLFkj iwth fofk osQ varxZr ,d
lk>snkj ls lacfa kr lHkh ysu&nsu lh/s mlosQ iwt
h [kkrksa esa vfHkysf[kr fd, tkrs gSAa fLFkj iwt
h fof/ osQ varxZr
iwth dh jkf'k lnSo fLFkj gh jgrh gSA bl fof/ osQ varxZr, iwth ij C;kt, vkgj.kksa ij C;kt, vkgj.kks,a osru,
deh'ku, ykHk ;k gkfu dk Hkkx ,d vyx [kkrs esa vfHkysf[kr fd;k tkrk gS] ftls ^lk>snkj dk pkyw [kkrk*
dgk tkrk gSA
5.
ykHk ,oa gkfu dk forj.k% lk>snkjksa osQ chp ykHk o gkfu dk forj.k ykHk ,oa gkfu fofu;ksx [kkrs osQ ek;e
ls n'kkZ;k tkrk gS] tks fd osQoy ykHk ,oa gkfu [kkrs dk foLrkj ek=k gksrk gSA blosQ varxZr C;kt osQ lkFk
iwth rFkk lk>snkjksa osQ fy, vuqer osru ,oa deh'ku dks uke fd;k tkrk gS vkSj fuoy ykHk ,oa gkfu rFkk
vkgj.kksa ij C;kt dks tek fd;k tkrk gSA lk>snkjksa osQ chp ykHk ,oa gkfu osQ 'ks"k dks ykHk foHkktu vuqikr
esa forfjr fd;k tkrk gS vkSj muls lacafkr iwth [kkrksa esa gLrkarfjr dj fn;k tkrk gSA
6.
,d lk>snkj dh U;wure ykHk xkjaVh dk fuiVkjk% dHkh&dHkh ,d lk>snkj dks ykHk osQ Hkkx osQ :i esa ,d
U;wure jkf'k dh xkjaVh nh tkrh gSA ;fn fdlh o"kZ, ykHk forj.k vuqikr osQ vuqlkj ifjdyu osQ ckn mlosQ
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Hkkx dk ykHk xkjaVhr jkf'k ls de gksrk gS rks ;g dHkh xkjaVh izkIr lk>snkj osQ Hkkx esa lgefr osQ vuqikr
esa Hkqxrku fd;k tkrk gSA gkykfd ;g jkf'k fdlh Hkh lk>snkj ls dkVdj nh tkrh gS tks bl xkjaVh osQ fy,
jkt+h gqvk FkkA tks vosQys ;k lk>snkjksa osQ lkFk feydj nh xbZ gks ldrh gSA
7.
iwoZ lek;kstuksa dk fuiVkjk% ;fn vafre ys[kk [kkrs rS;kj fd, tk pqosQ gSa vkSj blosQ ckn dksbZ =kqfV ;ku esa
vkrh gS tSls fd iwth ij C;kt, vkgj.kksa ij C;kt] lk>snkjksa dk osru, deh'ku bR;kfn ls lacafkr gS rks
vko';d lek;kstuksa dks lk>snkj osQ iwt
h [kkrksa esas ykHk ,oa gkfu lek;kstu [kkrs osQ ek;e ls fd;k tk ldrk
gS tks fd bl =kqfV dk la'kks/u gSA
8.
,d lk>snkjh iQeZ osQ vafre [kkrs rS;kj djuk % ;gk ij ,d LokfeRo okyh iQeksaZ rFkk lk>snkjh iQeksZa osQ chp
cgqr vf/d varj ugha gksrk gS] flok; blosQ fd lk>snkjh iQeZ esa ,d vfrfjDr [kkrk gksrk gS ftls ykHk
o gkfu fofu;ksx [kkrk dgrs gSaA ;g lk>snkjksa osQ chp ykHk o gkfu foHkktu dks iznf'kZr djrk gSA
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vH;kl osQ fy, iz'u
y/q mkj iz'u

1.
lk>snkjh foys[k D;k gS\ ifjHkk"kk nhft,A
2.
,d lk>snkjh le>kSrk fyf[kr esa gksuk pkfg,]
3.
mu enksa dh lwph cuk, tks fd ,d lk>snkj osQ [kkrksa easa uke ;k tek esa Mkyh tkrh gS%
(i) tc iwth fLFkj gksA
(ii) tc iwth vfLFkj gksA
4.
ykHk o gkfu lek;kstu [kkrk D;ksa rS;kj fd;k tkrk gS\ o.kZu djsaA
5.
dksbZ nks ifjfLFkfr;k crk, ftuesa lk>snkjksa dh fLFkj iwth ifjofrZr gks ldrh gSA
6.
izR;sd frekgh osQ igys fnu ;fn ,d fLFkj jkf'k dk vkgj.k gksrk gS] ftlosQ fy, vkgj.kksa ij C;kt osQ
ifjdyu gsrq D;k vofk ekuh tk,xh\
7.
lk>snkjh foys[k esas Li"V u gksus dh fLFkfr esa, fuEufyf[kr ls lacaf/r fu;eksa dh O;k[;k djsa %
(i) ykHk ;k gkfu foHkktu
(ii) lk>snkjksa dh iwth ij C;kt
(iii) lk>snkjksa osQ vkgj.kksa ij C;kt
(iv) lk>snkjksa osQ .kksa ij C;kt
(v) ,d lk>snkj dk osru
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'kCnksa esa crkb,A
lk>snkjh ys[kkadu
109
nh?kZ mkj iz'u

1.
2.
3.
4.
5.
6.
lk>snkjh D;k gS, bldh izeq[k fof'k"Vrkvksa dh O;k[;k djsaA

Hkkjrh; lk>snkjh vf/fu;e 1932 osQ mu izeq[k izko/kuksa dh O;k[;k djsa tks lk>snkjh foys[k esa vuqifLFkfr
gksus dh fn'kk esa ykxw gksrs gSaA
O;k[;k djsa fd ,d lk>snkjh le>kSrs dk fyf[kr esa gksuk D;ksa mke ekuk tkrk gSA
o.kZu djsa fd fofHkUu fLFkfr;ksa esa fd, x, vkgj.kksa ij C;kt oSQls ifjdfyr fd;k tkrk gSA
,d lk>snkjh gsrq ykHk dh xkjaVh ij ,d fVIi.kh fy[ksaA
vki orZeku lk>snkj osQ lkFk ykHk foHkktu vuqikr dks oSQls cnysaxs\ vius mkj dh O;k[;k osQ fy, dfYir
vadksa dks viuk,A
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la[;kRed iz'u
fLFkj vkSj vfLFkj iwth [kkrs

1.
f=kikBh ,oa pkSgku ,d iQeZ esa 3% 2 osQ vuqikr esa ykHk o gkfu foHkktu osQ lk>snkj gSa vkSj mudh iwth
01 tuojh] 2005 dks e'k%] 60,000 #- ,oa 40,000 #- gSA o"kZ osQ nkSjku os 30,000 #- dk ykHk dekrs
gSaA lk>snkjh foys[k osQ vuqlkj nksuksa lk>snkj osru osQ :i esa izfr ekg 1,000 #- osru osQ vf/dkjh gS rFkk
iwth ij 5% dh nj ls C;kt osQ fy, lger gSaA fu;fer vof/ dk ikyu u djrs gq, f=kikBh us 12,000 #o pkSgku us 8,000 #- vkgfjr fd, gSaA iwth fLFkj gS bl vk/kj ij lk>snkj dk [kkrk rS;kj djsaA
(mkj% f=kikBh dk pkyw [kkrk 'ks"k 20,400 #- rFkk pkSgku dk pkyw [kkrk 'ks"k 17,600 #- gS)
2.
vuqHkk ,oa dkty ,d iQeZ esa 2%1 osQ vuqikr osQ ykHk o gkfu foHkktu osQ lk>snkj gSa] mudh iwth e'k%
90,000 #- rFkk 60,000 #- gSA o"kZ osQ nkSjku ykHk 45,000 #- gSA lk>snkjh foys[k osQ vuqlkj nksuksa lk>snkj
osru osQ fy, vuqer gS ftlesa vuqHkk 700 #- izfr ekg rFkk dkty dks 500 #- izkIr gksrs gSAa o"kZ dh lekfIr
ij vkgj.k vuqHkk 8,500 #- rFkk dkty 6,500 #- FksA vkgj.kksa ij 5% dh nj ls C;kt izHkkfjr gksrk gSA
lk>snkj dk iwth [kkrk rS;kj djsa vkSj eku dj pysa dh iwth vfLFkj gSA
(mkj% vuqHkk dk iwth [kkrk 'ks"k 1,23,975 #- rFkk dkty dk iwth [kkrk 'ks"k 77,175 #-)
3.
ykHkksa dk forj.k
g"kZn ,oa /heku 01 vizSy] 2006 ls lk>snkj gSaA buosQ chp dksbZ lk>snkjh le>kSrk gLrk{kfjr ugha fd;k gSA
nksuksa us e'k% 4,00,000 #- rFkk 1,00,000 #- iwt
h osQ :i esa yxk, gSAa blosQ lkFk gh g"kZn us 01 vDrwcj]
2006 dks, 1]00]000 #- vfxze jkf'k yxkbZ gSA vLoLFk gksus osQ dkj.k g"kZn 01 vxLr ls 30 flracj] 2006
rd O;olk; esa Hkkx ugha ys ldkA o"kZ osQ var esa 31 ekpZ] 2007 esa iQeZ dks 1,80,000 #- dk ykHk izkIr gqvkA
ysfdu fuEu ckrksa osQ fy, g"kZn ,oa /heku osQ chp fookn iSnk gks x;kA
g"kZn dk nkok gS%
(i) mls viuh iwth ,oa fn, x, .k ij 10% izfr o"kZ dh nj ls C;kt feyuk pkfg, A
(ii) ykHk dks iwth osQ vuqikr esas forfjr fd;k tkuk pkfg,A
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4.

/heku dk nkok gS%
(i) ykHk dk forj.k ,d leku gksuk pkfg,_
(ii) g"kZn dh vuqifLFkfr esa O;olk; vosQys pykus osQ fy, ml vofk dk ikfjJfed 2,000 #- izfrekg
dh nj ls feyuk pkfg,_
(iii) iwth ,oa .k ij 6% izfro"kZ dh nj C;kt vuqer fd;k tkuk pkfg,A
vki ls ;g vis{kk dh tkrh gS fd g"kZn ,oa /heku osQ chp fookn gy djsaA blosQ lkFk gh ykHk ,oa gkfu
fofu;ksx [kkrk rS;kj djsaA
(mkj % ykHk esa g"kZn dk Hkkx 88,500 #- ykHk esa /heku dk Hkkx 88,500 #-)
01 vizSy] 2006 dks vkfr ,oa fcanq oL=k fuekZ.k osQ O;olk; esas lk>snkjh djrh gSa ijarq dksbZ Hkh fyf[kr
le>kSrk ugha gSA mUgksaus e'k 5,00,000 #- rFkk 3,00,000 #- dh iwth yxkbZ vkSj 01 vDrwcj] 2006
dks iQeZ esa 20,000 #- .k osQ :i esas fn,, ftl ij C;kt osQ fy, dksbZ fyf[kr le>kSrk ugha gqvkA 31
ekpZ] 2007 dks o"kZ dh lekfIr ij iQeZ dk ykHk 43,000 #- gqvkA nksuksa lk>snkj ykHk osQ cVokjsa osQ vkkkj
ij C;kt osQ loky ij lger ugha gks losaQ vki ls vis{kk dh tkrh gS fd vki nksuksa osQ chp ykHk osQ cVokjsa
dk lek/ku fudkysa rFkk vius lek/ku osQ i{k osQ fy, mfpr roZQ izLrqqr djsaA
(mkj % ykHk dh Hkkxhnkjh leku gSA vkfr o fcanq 21,200 #- ikrh gSa)
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5.
jk[kh vkSj f'k[kk e'k% 2,00,000 #- rFkk 3,00,000 #- dh iwt

h yxkdj lk>snkj curh gSAa o"kZ dh lekfIr
2006&07 ij YkkHk 23,200 #- gksrk gSA muosQ lk>snkjh le>kSrs osQ vuqlkj muosQ ykHk dk cVokjk iwth osQ
vuqikr esa djsa ijarq blls igys f'k[kk dks 5,000 #- izfrekg dk osru rFkk lk>snkj dh iwt
h ij 10% okf"kZd
dh nj ls C;kt nsAa o"kZ osQ nkSjku jk[kh us 7,000 #- rFkk f'k[kk us 10,000 #- vkgfjr fd, gSAa vki ls vis{kk
dh tkrh gS fd vki ykHk ,oa gkfu fofu;ksx [kkrk rFkk lk>snkjksa dk iwth [kkrk rS;kj djsaA
(mkj % jk[kh dh iwth 34,720 #- rFkk f'k[kk 52,000 #- gsrq gkfu gLrkarfjr)
6.
yksosQ'k ,oa vkt+kn 3% 2 osQ vuqikr ls ykHk osQ vkkkj ij lk>snkjh djrs gSa ftlesas mUgksaus e'k%
50,000 #- rFkk 30,000 #- yxk, gSAa iwt
h ij 6% dh okf"kZd nj ls C;kt izHkkfjr djuk r; gS rFkk vkt+kn
dks osru osQ :i esa 25,000 #- izfro"kZ ns; vuqer gSA o"kZ 2002 osQ nkSjku vkt+kn dk osru fudkyus osQ
ckn ykHk dh jkf'k 12,550 #- curh gSA blesa ykHk dh jkf'k dk 5% Hkkx deh'ku osQ :i esa eSustj dks
ns; gSA ykHk osQ foHkktu dks n'kkZus okyk [kkrk rFkk lk>snkjksa dk iwth [kkrk rS;kj djsaA
(mkj % yksosQ'k dh iwth 4,170 #- rFkk vkt+kn dh iwth 2,780 #- ykHk gLrkarfjr)
7.
euh"k ,oa fxjh'k osQ lk>snkjh le>kSrs esa ;g izkokku gS fd %

(i) ykHk dk foHkktu cjkcj gksxk_
(ii) euh"k dks izfrekg 400 #- dk osru vuqer gksxk_
(iii) fxjh'k, tks fd fch foHkkx dk izcak djrk gS mls egs'k osQ osru dks vuqer djus osQ ckn deh'ku
osQ :i esa] fuoy ykHk ls 10% deh'ku osQ :i esas izkIr gksaxsA
(iv) lk>snkjksa dh fLFkj iwth ij 7% dh nj ls C;kt ns; gksxkA
(v) lk>snkjksa osQ o"kZ Hkj osQ vkgj.kksa ij 5% dh nj ls O;k[;k izHkkfjr gksxh_
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(vi)
euh"k ,oa fxjh'k dh fLFkj iwth e'k% 1,00,000 #- rFkk 80,000 #- gSaA mudh okf"kZd vkgfjr jkf'k
e'k% 16,000 #- ,oa 14,000 #- gSA 31 ekpZ] 2002 dks o"kZ dh lekfIr ij ykHk dh jkf'k
40,000 #- gSA
iQeZ osQ fy, ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsaA
(mkj % euh"k ,oa fxjh'k osQ iwth [kkrksa esa 10,290 #- gLrkarfjr fd, x,)
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8.
jke, jktw ,oa tkWtZ ,d iQeZ esa 5% 3% 2 osQ vuqikr essa YkkHk foHkktu ij lk>snkj gSAa lk>snkjh foys[k osQ vuqlkj
tkWtZ dks izfro"kZ 10,000 #- ykHk osQ Hkkx osQ :i esa izkIr gksxa As o"kZ 1989 esa fuoy ykHk dh jkf'k 40,000
#- gSA ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsaA
(mkj % jke dh iwth esa 18,750 #-, jktw dh iwth esa 11,250 #- rFkk tkWtZ dh iwth esa 10,000 #- ykHk
gLrkarfjr fd;k x;k)
9.
veu, cchrk ,oa lqjs'k ,d iQeZ esa lk>snkj gSa] budk ykHk foHkktu vuqikr 2%1%1 gSA gkykfd lqjs'k dks
izfro"kZ ykHk osQ Hkkx osQ :i essa U;wure 10,000 #- dh xkjaVh nh gqbZ gSA ;fn ykHk esas dksbZ deh vkrh gS
rks og [kkrk cchrk }kjk iwjk fd;k tk,xkA 31 fnlacj] 2005 rFkk 2006 dks e'k% 40,000 #- rFkk
50,000 #- dk YkkHk izkIr gqvkA nks o"kZ dk ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsaA
(mkj % o"kZ 2005 osQ fy, veu dh iwth esa 16,000 #- rFkk cchrk dh iwth esa 14,000 #- rFkk lqjs'k
dh iwth esa 10,000 #- ykHk dks rFkk o"kZ 2006 esa veu dh iwth esa 24,000 #-] cchrk dh iwth esa
24,000 #- rFkk lqjs'k dh iwth esa 12,000 #- uke osQ gLrkarfjr fd, x,)
10.
flEeh ,oa lksuw ,d iQEkZ esa lk>snkj gSa tks ykHk ,oa gkfu dk foHkktu 3%1 osQ vuqikr esa djrs gSaA
2006 dks o"kZ dh lekfIr ij fuoy ykHk 50,000 #- gSA
fuEufyf[kr lwpukvksa dks ;ku esa j[krs gq, ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsa%
(i)
(ii)
(iii)
(iv)
(v)
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11.
ekpZ]
vizSy] 2005 dks lk>snkjksa dh iwth_

flEeh 30,000 #-; lksuw 60,000 #-_
01 vizSy] 2005 dks pkyw [kkrs dk 'ks"k_
flEeh 30,000 #- (tek)_ lksuw 1,50,000 #- (tek)_
o"kZ osQ nkSjku lk>snkjksa dh vkgj.k jkf'k_
flEeh 20,000 #-_ lksuw 15,000 #-_
iwth ij vuqer C;kt nj 5% izfro"kZ_
vkgj.kksa ij izHkkfjr C;kt nj 6% izfro"kZ_ ,d vkSlr osQ vuqlkj 6 ekg dh vofk_
lk>snkjksa dk osru % flEeh 12,000 #- rFkk lksuw 9,000 #- A blosQ lkFk gh lk>snkjksa dk pkyw [kkrk n'kkZ,A
(mkj % flEeh dh iwth esa 92,587 #- rFkk lksuw dh iwth esa 30,863 #- ykHk gLrkarfjr fd;k x;kA)
o
n
(vi)
31
jes'k vkSj lqjs'k ,d iQeZ esa lk>snkj gSa rFkk muosQ ykHk foHkktu vuqikr mudh iawth osQ vuqlkj gS tks fd
O;olk; osQ izkjaHk esa e'k% 80,000 #- rFkk 60,000 #- yxkbZ xbZ FkhA iQeZ us 01 vizy
S ] 2005 ls O;olk;
'kq: fd;kA lk>snkjh le>kSrs osQ vuqlkj iwt
h vkSj vkgj.kksa ij e'k% 12% vkSj 10% izfro"kZ C;kt dh nj vuqer
gSA jes'k vkSj lqjs'k e'k% 2,000 #- rFkk 3,000 #- izfrekg dks osru osQ :i esa izkIr djrs gSaA
112

o"kZ dh lekfIr ij 31 ekpZ] 2006 dks mi;qZDr lek;kstuksa osQ djus ls iwoZ ykHk 1,00,300 #- Fkk vkSj
jes'k rFkk lqjs'k osQ vkgj.k e'k% 40,000 #- rFkk 50,000 #- FksA vkgj.kksa dh jkf'k ij C;kt jes'k osQ
fy, 2,000 #- rFkk lqj's k osQ fy, 2,500 #- curs gSAa budh iwt
h dks vfLFkj ekurs gq, ykHk ,oa gkfu fofu;ksx
[kkrk rFkk lk>snkjksa dk iwth [kkrk rS;kj djsaA
(mkj % jes'k dh iwth esa 10,000 #- rFkk lqjs'k dh iwth esa 1,200 #- ykHk gLrkarfjr fd;k x;kA)
12.
d
e
h
s
lqosQ'k ,oa fouhrk ,d iQeZ esa lk>snkj gSaA mudk lk>snkjh le>kSrk fuEufyf[kr izkokkuksa ls ;qDr gS] ftlosQ
vuqlkj %
(i) lqosQ'k ,oa fouhrk }kjk ykHk foHkktu vuqikr 3% 2_
(ii) iwth ij 5% izfro"kZ dh nj ls C;kt ns; gS_
(iii) fouhrk dks izfrekg 600 #- osru osQ :i esa izkIr gksus pkfg,_
31 fnlacj] 2006 dks muosQ ys[kk [kkrksa ls fuEufyf[kr 'ks"k fu"d"kZ :i esa izkIr gq, gSa%
iwth rFkk vkgj.kksa ij C;kt dk ifjdyu
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
iwth [kkrs
pkyw [kkrs
vkgj.k
lqoQs 'k
(#-)
fouhrk
(#-)
40,000
40,000
(tek) 7,200
(tek) 2,800
10,850
8,150
iwth ij C;kt ,oa lk>snkj dk osru fudkyus ls igys bl o"kZ essa iQeZ dk fuoy ykHk 9,500 #- jgkA
ykHk ,oa gkfu fofu;ksx [kkrk rFkk lk>snkjksa osQ pkyw [kkrs rS;kj djsaA
(mkj % lqosQ'k dh iwth esa 3,300 #- rFkk fouhrk dh iwth esa 2,200 #- gLrkarfjr gqvk)
iwth ij C;kt rFkk vkgj.kksa ij C;kt
13. jkgqy, jksfgr ,oa dju us 01 vizy
S ] 2006 dks e'k% 20,00,000 #- 18,00,000 #- rFkk 16,00,000 #ls O;olk; 'kq: fd;kA o"kZ 2007 ij mudk ykHk 1,35,000 #- Fkk rFkk lk>snkjksa osQ vkgj.k jkgqy
50,000 #-] jksfgr 50,000 #- rFkk dju 40,000 #- FkkA ykHkksa dks lk>snkj osQ chp 3% 2%1 esa forfjr
fd;k x;kA iwth ij 5% izfr o"kZ dh nj ls C;kt ifjdfyr dhft,A
(mkj % jkgqy 1,00,000 #-] jksfgr 90,000 #-] dju 80,000 #-)
14.
lwjteq[kh vkSj xqykc us 01 vizSy] 2006 dks e'k% 2,50,000 #- rFkk 1,50,000 #- osQ lkFk O;olk;
'kq: fd;kA 01 vDrwcj] 2006 dks mUgksaus r; fd;k fd nksuksa dh iwth 2,00,000 #- izR;sd gksuh pkfg,A
iwth lfUuos'k vkSj jksdM+ vkgj.k osQ }kjk mfpr lek;kstu fd, x,A iwth ij 10% dh nj ls C;kt vuqer
gSA 31 ekpZ] 2007 dks iwth ij C;kt ifjdfyr dhft,A
(mkj % lwjt dh iwth ij C;kt 22,500 #- rFkk xqykc dh iwth ij C;kt 17,500 #- gS)
o
n
15. 31
ekpZ,
2006
osQ ckn [kkrk iqLrosQa can gksus ij ekamVsu] fgy ,oa jkWd dh iqLrosQa e'k% 4,00,000 #-]
3,00,000 #- rFkk 2,00,000 #- ij FkhaA ranrj ;g ik;k x;k fd iwt
h ij 10% dh nj ls C;kt dk foyksiu
lk>snkjh ys[kkadu
113
gSA iwjs o"kZ dk ykHk 1,50,000 #- Fkk rFkk lk>snkjksa osQ vkgj.k ekamVsu 20,000 #-] fgy 15,000 #- rFkk
jkWd 10,000 #- FksA iwth ij C;kt ifjdfyr djsaA
(mkj % iwth ij C;kt% ekmaVsu 37,000 #-] fgy 26,500 #- rFkk jkWd 16,000 #-)
16.
uhydkar ,oa egknso osQ rqyu i=k dk
31
ekpZ]
2007
dks fu"d"kZ fuEuor gSA
d
e
h
s
nsunkfj;k
jkf'k ifjlaifk;k
(#-)
uhydkar dh iwth
egknso dh iwth
uhydkar dk pkyw [kkrk
egknso dk pkyw [kkrk
ykHk o gkfu fofu;kstu (ekpZ
10,00,000
fofo/ ifjlaifk;k
jkf'k
(#-)
30,00,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
10,00,000
1,00,000
1,00,000
2007)
8,00,000
30,00,000
30,00,000
iwjs o"kZ osQ nkSjku egknso oQk vkgj.k 30,000 #- gS rFkk o"kZ 2007 osQ nkSjku ykHk 10,00,000 #- gSA o"kZ
osQ var 31 ekpZ] 2007 dks iwth ij C;kt 5% izfr o"kZ dh nj ls ifjdfyr djsaA
(mkj % uhydkar dh iwth ij C;kt 50,000 #- rFkk egknso dh iwth 50,000 #- gS)
17.
f"k ,d iQeZ esa lk>snkj gSA 31 ekpZ, 2007 rd og fuEu vkgj.k djrk gSA
01 ebZ] 2006
12,000 #31 tqykbZ] 2006
6,000 #30 flracj] 2006
9,000 #30 uoacj] 2006
12,000 #01 tuojh] 2007
8,000 #31 ekpZ, 2007
7,000 #vkgj.kksa ij 9% izfro"kZ dh nj ls C;kt ns; gSA vkgj.kksa ij C;kt ifjdfyr dhft,A
(mkj% vkgj.kksa ij C;kt 2,295 #-)
o
n
18.
eksyh vkSj xksyw osQ iwth [kkrs 01 vizSy] 2006 dks e'k% 40,000 #- rFkk 20,000 #- dk 'ks"k n'kkZrs
gSaA os 3% 2 osQ vuqikr esa ykHk foHkktu djrs gSaA iwth ij 10% dh nj ls C;kt vuqer gS rFkk vkgj.kksa
ij 12% dh nj ls izHkkj vuqer gSA xksyw us 01 vxLr] 2006 dks 10,000 #- dk .k iQeZ dks fn;kA
o"kZ osQ nkSjku eksyh us 1,000 #- izfr ekg osQ izkjaHk esa vkgfjr fd,] tc fd xksyw us izfr ekg osQ var esa
1,000 #- vkgfjr fd,A mi;qZDr lek;kstuksa osQ djus ls iwoZ ykHk 20,950 #- FkkA vkgj.kksa ij C;kt
ifjdfyr dhft, rFkk lk>snkjksa osQ iwth [kkrs rS;kj dhft,A
(mkj % vkgj.kksa ij C;kt% eksyh 7,810 #-] xksyw 660 #-_ ykHk% eksyh 9,594 #-] xksyw 6,396 #-)
114
19.

jkosQ'k ,oa jks'ku ,d iQeZ esa 3% 2 osQ vuqikr esa ykHk foHkktu ls e'k% 40,000 #- rFkk
lkFk lk>snkj gSaA mUgksaus vius futh mi;ksx gsrq fuEufyf[kr vkgj.k o"kZ Hkj fd, gSaA
jkosQ'k
ekg
#-
03
600
ebZ] 2006
30 twu] 2006
31 vxLr] 2006
01 uoacj] 2006
31 fnlacj] 2006
31 tuojh] 2007
01 ekpZ] 2007
izR;sd ekg osQ izkjaHk esa
30,000
500
d
e
h
s
1,000
400
1,500
300
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
jks'ku
700
400
#- osQ
okf"kZd dh nj ls C;kt izHkkfjr gksuk gSA vkgj.kksa ij C;kt ifjdfyr dhft, tcfd izfro"kZ 31 ekpZ]
dks [kkrk iqLrosaQ can gksrh gSaA
(mkj% jkosQ'k osQ vkgj.kksa ij C;kt 102 #-_ jks'ku osQ vkgj.k ij C;kt 156 #- osQ fudV iw.kkZd
a fd, x,)
6%
2007
20.
fgeka'kq izfrekg 2,500 #- vkgfjr djrk gSA lk>snkjh foys[k osQ vuqlkj vkgj.kksa ij 12% izfro"kZ dh nj
ls C;kt ns; gSA 31 fnlacj, 2006 dks o"kZ dh lekfIr ij fgeka'kq osQ vkgj.kksa ij C;kt dk ifjdyu djsaA
(mkj % vkgj.kksa ij C;kt 1,650 #- gS)
21.
Hkkjke ,d iQeZ esas lk>snkj gSA og 12 eghuksa rd izR;sd ekg osQ var esa 3,000 #- vkgfjr djrk gSA iQeZ
osQ ys[kk [kkrs izfro"kZ 31 ekpZ dks can gksrs gSAa ;fn C;kt nj 10% okf"kZd gS rks vkgj.kksa ij C;kt dk ifjdyu
djsAa
(mkj % vkgj.kksa ij C;kt 1,950 #- gS)
22.
jkt ,oa uhjt ,d iQeZ esas lk>snkj gSaA 01 vizSy] 2005 dks mudh iwth e'k% 2,50,000 #- rFkk
1,50,000 #- FkhA os ykHk dh Hkkxhnkjh cjkcj djrs gSaA 01 tqykbZ] 2005 dks os fu.kZ; ysrs gSa fd mu nksuksa
dh iwth 1,00,000 #- izR;sd gksuh pkfg,A mudh iwth esa vko';d lek;kstu jksdM+ dks lfUufo"V djosQ
vFkok vkgfjr djosQ fd;k x;kA iwth ij 8% okf"kZd dh nj ls C;kt vuqer gSA o"kZ dh lekfIr 31 ekpZ]
2006 ij nksuksa lk>snkjksa dh iwth ij C;kt dh lax.kuk djsa A
(mkj % jkt dks 11,000 #- rFkk uhjt dks 9,000 #- feys)
o
n
23.
vfer vkSj Hkksyk ,d iQeZ esa lk>snkj gSaA muoQk ykHk foHkktu vuqikr 3% 2 gSA muosQ lk>snkjh foys[k osQ
vuqlkj vkgj.kksa ij C;kt dh nj 10% okf"kZd izHkkfjr gksuh gSA o"kZ 2006 osQ nkSjku muosQ vkgj.k e'k%
24,000 #- rFkk 16,000 #- FksA ;g ekudj fd mUgksaus iwjs o"kZ fu;fer :i ls jkf'k;k vkgfjr dh FkhA
blh vkkkj ij vkgj.kksa ij C;kt ifjdfyr dhft,A
(mkj % vfer oQk vkgj.k 2,400 #- rFkk Hkksyk oQk 800 #- gS)
lk>snkjh ys[kkadu
24-
gjh'k ,d iQEkZ esa lk>snkj gSA og o"kZ

01
iQjojh
01 ebZ
30 twu
31 vDrwcj
31 fnlacj
115
2006
osQ nkSjku fuEufyf[kr vkgfjr djrk gS%

#-
4,000
10,000
4,000
4,000
vkgj.kksa ij izHkkfjr gksus okyh okf"kZd C;kt nj

dh jkf'k ifjdfyr dhft,A
(mkj % vkgj.k ij C;kt+ 1,075 #-)
25.
d
e
h
s
12,000
7%
gSA o"kZ
2002
osQ fy, gjh'k osQ vkgj.kksa ij C;kt
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
esuu ,oa VkWel ,d iQeZ esa lk>snkj gSaA os ykHk dk foHkktu cjkcj djrs gSaA vkgj.kksa ij 10% izfro"kZ dh
nj ls C;kt izHkkfjr gksuk gSA o"kZ 2006 osQ fy, ;g ekudj esuu dh vkgfjr jkf'k;ksa ij C;kt ifjdfyr
djsa fd% (i) o"kZ Hkj izR;sd ekg osQ izkjaHk esas] (ii) izR;sd ekg osQ e; esas] rFkk (iii) izR;sd ekg osQ var esa
vkgj.k fd, gSaA
(mkj % vkgj.kksa ij C;kt % (i) 1,300 #-_ (ii) 1,200 #-_ rFkk (iii) 1,100 #-)
26. 31
2006 dks ys[kk [kkrs can gksus osQ ckn, jke, ';ke rFkk eksgu dh iwth 'ks"k e'k% 24,000 ##- rFkk 12,000 #- izdV gksrh gSaA ysfdu ckn esa ;g irk pyrk gS fd iwth ij 5% izfro"kZ dh
nj ls C;kt 'kkfey gksus ls jg xbZ gSA 31 ekpZ] 2003 dks o"kZ osQ var esa ;g ykHk jkf'k 36,000 #- gksrh
gS rFkk lk>snkjksa osQ vkgj.k% jke 3,600 #-] ';ke 4,500 #- rFkk eksgu 2,700 #- gksrh gSA jke, ';ke ,oa
eksgu dk ykHk foHkktu vuqikr 3% 2%1 gSA iwth ij C;kt ifjdfyr dhft,A
(mkj % jke dh iwth ij C;kt 480 #-] ';ke dh iwth ij 525 #- rFkk eksgu dh iwth ij 435 #- gS)
lk>snkjksa gsrq ykHk dh xkjaVh
27- vfer, lqfer o leh{kk 3% 2%1 osQ vuqikr esa ykHk foHkktu osQ lk>snkj gSaA vfer ,oa lqfer }kjk leh{kk
osQ U;wure ykHk 8,000 #- dh xkjaVh yh xbZA 31 ekpZ, 2006 dks ykHk 36,000 #- FkkA lk>snkjksa osQ chp
ykHk forfjr dhft,A
(mkj % ykHk % vfer 16,800 #-] lqfer 11,200 #- rFkk leh{kk 8,000 #-)
ekpZ]
18,000
28-
fiadh] nhfIr o dkoqQ ,d iQeZ esa 5% 4%1 osQ vuqikr esa lk>snkj gSaA dkowQ dks ;g lqfuf'pr fd;k x;k fd
mlosQ ykHk dk Hkkx dHkh Hkh 5,000 #- ls de ugha gksxk, ;fn ,slk gqvk rks ;g fiadh o nhfIr }kjk leku
:i ls ogu fd;k tk,xkA o"kZ dk ykHk 40,000 #- gqvkA ykHk foHkktu dks n'kkZrs gq, vko';d jkst+ukepk
izfof"V;k n'kkZ,A
(mkj % fiadh o nhfIr }kjk ogu dh xbZ deh 500 #- izR;sd)
29-
vHk;] flkFkZ o oqQlqe ,d iQeZ esa lk>snkj gSa vkSj mudk ykHk foHkktu vuqikr 5% 3% 2 dk gSA oqQle dks
ykHk 'ks;j osQ :i esa 10,000 #- dh xkjaVh nh xbZ gSA ;fn dksbZ deh vkbZ rks bls flkFkZ osQ [kkrs ls iwjk
fd;k tk,xkA 31 ekpZ] 2006&2007 o"kZ osQ var esa ykHk e'k % 40,000 #- rFkk 60,000 #- FkkA ykHk
o gkfu fofu;ksx [kkrk rS;kj dhft,A
o
n
116

(mkj % o"kZ 2006 & vHk; 20,000 #-] flkFkZ 10,000 #-] oqQlqe
30,000 #-] flkFkZ 18,000 #-] oqQlqe 12,000 #-)
10,000
#-] o"kZ
2007&
vHk;
30.
jk/k] eSjh o i+Qkfrek 5% 4%1 osQ vuqikr esa ykHk foHkktu djrh gSaA i+Qkfrek dks xkjaVh nh xbZ gS fd mlosQ
ykHk dk Hkkx 5,000 #- ls de ugha gksxk] ;fn dksbZ deh gksrh gS rks ykHk dh deh dks jk/k o eSjh }kjk
8% 2 osQ vuqikr esa ogu fd;k tk,xkA o"kZ osQ var 31 ekpZ] 2006 dks ykHk 35,000 #- FkkA lk>snkjksa osQ
chp ykHk foHkktu djrs gq, vko';d jkst+ukepk izfof"V rS;kj djsaA
(mkj % deh ogu dh xbZ] jk/k 900 #- vkSj eSjh 600 #-)
31.
d, [k, ,oa x ,d iQeZ dh lk>snkjh esa ykHk foHkktu e'k% 3% 2%1 osQ vuqikr esas djrs gSaA gkykfd x osQ
Hkkx osQ fy, d ,oa [k us U;wure 8,000 #- dh fLFkj xkjaVh nh gqbZ gSA o"kZ osQ var esas 31 ekpZ] 2006 dks
ykHk 36,000 #- gksrk gSA ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsa ftlesa izR;sd lk>snkj osQ fy, vafre izkI;
jkf'k dk laosQr gksA
(mkj % ykHk d 13,200 #-] [k 8,800 #- rFkk x 8,000 #- gS)
32.
v:.k] ckWch ,oa fpaVw ,d iQeZ esa 2% 2%1 osQ vuqikr esa ykHk foHkktu osQ lk>snkj gSaA lk>snkjh foys[k dh
xkjaVh osQ vuqlkj daiuh dk ykHk oqQN Hkh gks fdarq fpaVw dks de&ls&de 6,000 #- izkIr gksus gSaA fpaVw osQ
[kkrs esa ,slh xkjaVh dh dksbZ Hkh vfrjsd v:.k osQ }kjk ogu dh tk,xhA ,d ykHk ,oa gkfu fofu;ksx [kkrk
rS;kj djsa tks lk>snkjksa osQ chp ykHk osQ forj.k dks n'kkZrk, ;fn eku yhft, fd o"kZ 2006 osQ fy, ykHk (i)
2,50,000 #- (ii) 3,60,000 #- gqvk gksA
(mkj % (i) v:.k dks ykHk 90,000 #-] ckWch osQ 1,00,000 #- rFkk fpaVw dks 60,000 #-_ (ii) v:.k dks
ykHk 1,44,000 #-, ckWch dks 1,44,000 #- rFkk fpaVw dks 72,000 #-)
33.
v'kksd, c`ts'k ,oa 'khuk, ,d iQeZ esas 2% 2%1 osQ vuqikr essa ykHk o gkfu dk foHkktu djrs gq, lk>snkj gSaA
v'kksd ,oa c`ts'k ;g xkjaVh nsrs gSa fd 'khuk dks fdlh Hkh o"kZ 20,000 #- ls de ykHk ugha fn;k tk,xkA
o"kZ osQ var 31 ekpZ] 2006 osQ fy, ykHk dh jkf'k 70,000 #- gksrh gSA ykHk ,oa gkfu fofu;ksx [kkrk rS;kj
dhft,A
(mkj % ykHk & v'kksd dks 25,000 #-, c`ts'k dks 2,500 #- vkSj 'khuk dks 20,000 #-)
34.
jke, eksgu vkSj lksgu ,d iQeZ esa e'k% 5,00,000 #-] 2,50,000 #- rFkk 2,00,000 #- dh iwth osQ
lkFk lk>snkj gSaA iwth ij 10% izfro"kZ dh nj ls C;kt osQ izko/ku osQ ckn ykHk dks fUkEukuqlkj foHkkftr
djsaA jke 1/2, eksgu 1/3 vkSj lksgu 1/6A ysfdu jke ,oa eksgu us lksgu dks de ls de 25,000 #izfr o"kZ nsus dh xkjaVh nh gSA o"kZ osQ var esa 31 ekpZ] 2007 osQ fy,, iwth ij C;kt izHkkfjr djus ls igys,
fuoy ykHk 2,00,000 #- gSA vki ls vis{kk gS fd ykHk dk ifjdyu djsaA
(mkj % ykHk % jke dks 48,000 #-, eksgu dks 32,600 #- rFkk lksgu 25,000 #-)
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
o
n
35.
vfer, cchrk ,oa lksuk ,d iQeZ esa lk>snkj gSaA mudk ykHk 3% 2%1 osQ vuqikr esas foHkkftr gSa rFkk fuEu
ckrksa dks ;ku esas Hkh j[kuk gS%
lk>snkjh ys[kkadu
(i)
(ii)
117
lksuk osQ xkjaVh osQ :i esa ykHk dk Hkkx 15,000 #- izfr o"kZ ls de u gksA
cchrk bl izHkko osQ lkFk xkjaVh nsrh gS fd tc og iQeZ esa ukSdjh djrh Fkh rc ls mls 5 lky osQ vkSlr
oqQy izHkkj ;k iQhl (tks 25,000 #- gS) osQ cjkcj gksuh pkfg, vkSj vkt mlosQ }kjk vftZr iQhl blls de
ugha gksxhA o"kZ osQ var esa 31 ekpZ] 2004 osQ fy, oqQy ykHk 75,000 #- gksrk gS vkSj iQeZ gsrq cchrk osQ
}kjk vftZr oqQy iQhl 16,000 #- gSA
vki ls ykHk ,oa gkfu fofu;ksx [kkrk dks n'kkZus dh vis{kk dh tkrh gS (ysfdu fn, x, vosQys izHkko dks
viukus osQ ckn)
(mkj % ykHk% vfer dh iwth 41,400 #-] cchrk 27,600 #- rFkk lksuk dks 1,500 #- gLrkarfjr gq,)
d
e
h
s
i'p lek;kstu
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
36.
o"kZ osQ var esa 31 ekpZ] 2006 osQ fy, d,[k ,oa x dk fuoy ykHk 60,000 #- Fkk vkSj ;gh jkf'k bu lk>snkjksa
osQ chp 3%1%1 osQ vuqikr esas forfjr dh xbZA blosQ ckn ;g ckr irk pyh fd fuEufyf[kr ysu&nsu dks
ys[kk [kkrksa esas ugha vfHkysf[kr fd;k x;k gS%
(i) iwth ij C;kt dh nj 5% izfro"kZ
(ii) vkgj.kksa ij C;kt tks fd d osQ 700 #-_ [k osQ 500 #-_ x osQ 300 #- gSaA
(iii) lk>snkjksa dk osru d osQ 1,000 #-_ [k osQ 1,500 #- izfr o"kZ
(iv) ,d lgefriw.kZ deh'ku d osQ fy, 6,000 #-, [k osQ fy, 6,000 #- tks fd ,d iQeZ dh fo'ks"k ysu&nsu
ls iSnk gqvk gSA lek;kstu izfof"V;ksa dk vfHkys[ku djsaA
(mkj % d osQ uke 2,700 #-, [k osQ 2,600 #- tek rFkk x osQ 1,000 #- tek)
37.
gSjh, iksVZj ,oa vyh ,d iQeZ esa 2% 2%1 osQ vuqikr esa YkkHk foHkktu djrs gSa ^^tks dbZ o"kks ls fo|eku gS_
ysfdu vyh pkgrk gS fd og Hkh iQeZ esa gSjh ,oa iksVZj osQ leku cjkcj dk ykHk dk Hkkxhnkj cusA blosQ
lkFk gh og pkgrk gS fd og ykHk foHkktu fiNys rhu o"kks ls iwoZ izHkkoh rjhosQ ls izkIr gksA bl ckjs esas
gSjh ,oa iksVZj ,d le>kSrk djrs gSaA
fiNys rhu o"kks dk ykHk
o"kZ
2003&04
2004&05
2005&06
o
n
(#-)
22,000
24,000
29,000
,d ,dy lek;kstu jkst+ukepk izfof"V osQ }kjk ykHk dk lek;kstu iznf'kZr djsaA
(mkj % gSjh (uke) 5,000 #-] iksVZj (uke) 5,000 #- rFkk vyh (tek) 10,000 #-)
38.
euq ,oa l`f"V ,d iQeZ esa 3% 2 osQ vuqikr esa ykHk foHkktu osQ lk>snkj gSaA
dk rqyu i=k fuEukuqlkj gS%
31
ekpZ]
2006
dks muosQ iQeZ
118

31
nkf;Ro
ekpZ]
2006
osQ vuqlkj rqyu&i=k
jkf'k ifjlaifk;k
(#-)
euq dh iaath
l`f"V dh iwth
30,000
10,000
40,000
40,000
vkgj.k%
euq
l`f"V
vU; ifjlaifk;k
jkf'k
(#-)
4,000
d
e
h
s
2,000
6,000
34,000
40,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
ekpZ] 2006 osQ o"kZ osQ var esa ykHk dks lger vuqikr osQ vkkkj ij forfjr fd;k x;k ysfdu iwth
ij C;kt dh nj 5% okf"kZd rFkk vkgj.kksa ij 6% okf"kZd vlko/kuh ls tkp }kjk yh xbZA ,d vkSlr vofk
6 ekg osQ fy, vkkkj cukdj vkgj.k ij C;kt dk lek;kstu djsaA lek;kstu izfof"V iznku djsaA
(mkj % euq (uke) 288 #- rFkk l`f"V (uke) 288 #-)
31
39. 31
ekpZ] 2006 dks ,yfou, eksuw ,oa vgen osQ iwth [kkrs ij ykHk, vkgj.kksa vkfn osQ lek;kstu gq, Fks
tks fd ,yfou 80,000 #-, eksuw 60,000 #- rFkk vgen dh 40,000 #- FkhA blosQ rnarj gh ;g irk pyk
fd iwth rFkk vkgj.kksa ij C;kt NwV x;k gS, ftls 'kkfey fd;k tkuk FkkA
;s lk>snkj iwth ij 5% izfro"kZ dh nj ls C;kt ysus osQ fy, vfkr FksA bl o"kZ osQ nkSjku vkgj.k bl rjg
Fks % ,yfou 20,000 #-, eksuw 15,000 #- rFkk vgen 9,000 #-A lk>snkjksa }kjk vkgj.kksa ij izHkkfjr C;kt
jkf'k bl izdkj Fkh % ,yfou 500 #-, eksuw 360 #- RkFkk vgen 200 #-A o"kZ dh fuoy ykHk jkf'k 1,20,000 #Fkh vkSj ykHk foHkktu vuqikr 3% 2%1 FkkA
(mkj % ,yfou (uke) 570 #-, eksuw (tek) 10 #- ,oa vgen (tek) 560 #-)
40.
vkt+kn ,oa fcUuh cjkcj osQ lk>snkj gSaA mudh iwth e'k% 40,000 #- rFkk 80,000 #- FkhA o"kZ osQ var
esa [kkrksa dks rS;kj djus osQ ckn ;g irk pyk fd lk>snkjh foys[k esas izLrkfor 5% izfro"kZ dh C;kt nj dks
ykHk forj.k ls igys iwth [kkrksas essa ugha tek fd;k x;k gSA ;g r; fd;k x;k fd vxys o"kZ osQ izkjaHk esa
,d lek;kstu izfof"V rS;kj dh tk,A vko';d jkst+ukepk izfof"V vfHkysf[kr djsaA
(mkj % vkt+kn (uke) 1,000 #- rFkk fcUuh (tek 1,000 #-)
41.
dfork ,oa iznhi 3% 2 osQ vuqikr esa ykHk foHkktu osQ lk>snkj gSaA mUgksaus panu dks izcakd osQ :i fu;qDr
fd;k ftls ekfld 700 #- iznku fd, x,A panu us iQeZ esa 20,000 #- tek djk, ftlesa mls 9% izfro"kZ
dh nj ls C;kt ns; FkkA o"kZ 2006 dh lekfIr ij (ykHk foHkktu osQ i'pkr) ;g r; fd;k x;k fd panu
dks 1/6 dk Hkkxhnkj cuk;k tk, ftldh Hkkxhnkjh 1998 ls izHkkoh ekuh tk,xhA mldh tek fufk dks 6%
dh nj ls C;kt osQ lkFk iwth eku fy;k x;k tSlk fd vU; Hkkxhnkjksa dh iwth osQ fy, Lohr FkkA iwth ij
C;kt dks vuqer djus osQ i'pkr iQeZ dk ykHk fuEukuqlkj FkkA
o
n
lk>snkjh ys[kkadu
119
(#-)
2001
2002
2003
2004
ykHk
ykHk
gkfu
ykHk
59,000
62,000
(4,000)
78,000
d
e
h
s
mi;qZDr izHkkoksa dks ;ku esas j[krs gq, vko';d jkst+ukepk izfof"V vfHkysf[kr djsaA
(mkj % dfork (uke) 300, iznhi (uke) 200 rFkk panu (tek) 500)
42-
43-
eksgu] fot; o vfuy lk>snkj gSa, muosQ iwth [kkrksa esa e'k% 30,000 #- 25,000 #- rFkk 20,000 #'ks"k gSAa bu vadksa ij igqp
us osQ lkFk 31 ekpZ] 2007 dks o"kZ dh lekfIr ij ykHk jkf'k 24,000 #- lk>snkjksa
osQ [kkrksa esa muosQ ykHk foHkktu vuqikr esa tek fd;k x;kA x.kuk osQ nkSjku eksgu] fot; rFkk vfuy dk
vkgj.k e'k% 5,000 #-] 4,000 #- rFkk 3,000 #- FkhA ranrj fuEu foyksiu ns[ks x,A
(v) iwth ij 10% okf"kZd dh nj ls C;kt izHkkfjr ugha fd;k x;kA
(c) vkgj.kksa ij C;kt eksgu 250 #-] fot; 200 #-] vfuy 150 #- [kkrk iqLrdksa esa vfHkysf[kr ugha gq, gSAa
jkst+ukepk izfof"V }kjk vko';d lq/kj vfHkysf[kr djsaA
(mkj % vfuy dk iwth [kkrk uke 450 #- rFkk eksgu dk iwth [kkrk tek 450 #-)
T
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u
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p
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e
b
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t
t
vat]w eatw o eerk lk>snkj gS ftlesa mudh fLFkj iwt

h e'k% 10,000 #- 8,000 #- o 6,000 #- gSA lk>snkjh
foys[k osQ vuqlkj iwth ij 5% okf"kZd nj ls C;kt ns; vuqer gSA ysfdu fiNys rhu o"kksZa ls izfof"V ugha
Mkyh xbZ gSA bu o"kksZa osQ nkSjku ykHk foHkktu vuqikr fuEuor FkkA
o"kZ
2004
2005
2006
vatw
eatw
eerk
u, o"kZ gsrq vko';d ,oa lek;kstu izfof"V;k rS;kj djsa] vFkkZr tuojh 2007 gsrq izfof"V;k nsaA
(mkj % eerk (uke) 200 #-, vatw (tek) 100 #- rFkk eatw (tek) 100 #-)
44-
fnudj o jfoanj lk>snkj gSa ,oa 2%1 osQ vuqikr esa ykHk o gkfu dk foHkktu djrs gSaA muosQ [kkrksa ls fuEu
tkudkjh fudkyh xbZ tks o"kZ osQ var 31 fnlacj] 2005 osQ fy, gSaA
[kkrk uke
uke
tek
jkf'k
jkf'k
(#-)
(#-)
iwth %
fnudj
2,35,000
jfoanj
1,63,000
vkgj.k%
fnudj
6,000
jfoanj
5,000
o
n
120

izkjafHkd LVkWd
; ,oa fo;
vkarfjd nqykbZ
okilh
ys[ku lkexzh
et+nwjh
izkI; ,oa ns; foi=k
cV~Vk
osru
fdjk;k vkSj dj
chuk izhfe;e
Mkd 'kqYd
fofo/ O;;
deh'ku
nsunkj vkSj ysunkj
Hkou
IykV vkSj e'khujh
fofu;ksx
i+QuhZpj ,oa fi+QDlpj
Mwcr .k
lfoaX/ .kksa osQ fy, izko/ku
.k
dkuwuh O;;
vad{ks.k 'kqYd
gLrLFk jksdM+
cSadLFk jksdM+
35,100
2,85,000
2,200
3,000
1,200
12,500
45,000
900
2,200
d
e
h
s
32,000
400
12,000
18,000
2,400
300
1,100
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
95,000
3,200
40,000
1,20,000
80,000
1,00,000
26,000
2,000
4,600
35,000
200
1,800
13,500
23,000
8,91,200
8,91,200
o"kZ dh lekfIr 31 fnlacj] 2005 osQ fy, vafre ys[kks rS;kj djsa, fuEufyf[kr lek;kstuksa osQ lkFk&
(v) 31 fnlacj] 2005 dk LVkWd 42,500 #-A
(c) Mwcr .k gsrq 5% dk izko/ku cuk;k x;k gSA
(l) cdk;k fdjk;k 1,600 #-A
(n) cdk;k et+nwjh 1,200 #-A
(;) iwth ij 5% okf"kZd C;kt nj rFkk vkgj.kksa ij 6% okf"kZd C;kt nj ns; gSA
(iQ) fnudj o jfoanj izfro"kZ 2,000 #- dh nj ls osru ikus dks vf/r gSaA
(t) jfoanj 1,500 #- deh'ku osQ :i esa ikus gsrq vf/r gSA
(g) Hkou ij ewY; kl 5% dh nj rFkk la;a=k o e'khujh ij 6% dh nj ls ,oa i+QuhZpj o fi+QDlpj
ij 5% dh nj ls izHkkj dk izko/ku gSA
(b) .k dh jkf'k ij 350 #- C;kt nsuk cdk;k gSA
(mkj % ldy ykHk 81,500 #-] fuoy ykHk 32,200 #-] fnudj dh iwth 2,47,627 #- rFkk jfoanj dh
iwth 1,71,573 #- gSA rqyu&i=k dk oqQy ;ksx 5,29,350 #- gSA)
o
n
lk>snkjh ys[kkadu
45-
121
dktksy o lUuh lk>snkj gSa rFkk 3% 2 osQ vuqikr esa ykHk o gkfu oQk foHkktu dgrs gSaA 31 ekpZ]
dks [kkrk iqLrdksa dk lkj rRo fuEuor 'ks"k Fkk%
[kkrk uke
uke
tek
jkf'k
jkf'k
(#-)
(#-)
iwth %
dktksy
1,15,000
lUuh
91,000
pkyw [kkrs (01 vizSy, 2005 dks)
dktksy
4,500
lUuh
3,200
vkgj.k %
dktksy
6,000
lUuh
3,000
izkjafHkd LVkWd
22,700
; ,oa fo;
1,65,000
2,35,800
vkarfjd <qykbZ
1,200
okilh
2,000
3,200
NikbZ ,oa ys[ku lkekxzh
900
et+nwjh
5,500
izkI; ,oa ns; foi=k
25,000
21,000
cV~Vk
400
800
osru
6,000
fdjk;k
7,200
chek izhfe;e
2,000
;k=kk Hkkk
700
fofo/ O;;
1,100
deh'ku
1,600
nsunkj ,oa ysunkj
74,000
78,000
Hkou
85,000
la;a=k ,oa ;a=k
70,000
eksVj dkj
60,000
i+QuhZpj ,oa fi+QDlpj
15,000
Mwcr .k
1,500
lafnaX/ .kksa osQ fy, izko/ku
2,200
.k
25,000
dkuwuh O;;
300
vad{ks.k 'kqYd
900
gLrLFk jksdM+
7,500
cSadLFk jksdM+
12,000
2006
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
o
n
5,78,100
5,78,100
122

o"kZ dh lekfIr 31 ekpZ] 2006 ij vafre ys[k rS;kj dhft, rFkk fuEufyf[kr lek;kstu djsaA
(v) 31 ekpZ] 2006 ij LVkWd 37,500 #- FkkA
(c) Mwcr .k 3,000 #-] Mwcs .k gsrq 5% dk izko/ku nsunkj ij cuk;k x;kA
(l) fdjk;k Hkqxrku 1,200 #- FkkA
(n) cdk;k et+nwjh 2,200 #- FkhA
(;) iwt
h ij 5% okf"kZd nj ls C;kt vuqer rFkk vkgj.kksa ij 5% okf"kZd dh nj ls izHkkfor djuk vuqer gSA
(iQ) dktksy 1,500 #- izfro"kZ osru ikus osQ fy, vf/r gSA
(t) chek dk iwoZ Hkqxrku 500 #- FkkA
(g) Hkou ij ewY; kl 4% dh nj ls] la;a=k ,oa ;a=k ij 5% dh nj ls rFkk eksVj dkj ij 10% dh
nj ls rFkk i+QuhZpj o fi+QDlpj 5% dh nj ls izHkkfjr gSaA
(b) 20 tuojh] 2005 dks 7,000 #- dh dher dk eky vkx ls u"V gks x;k ftlesa nkos ij chek daiuh
iw.kZ fuiVku ij 5,000 #- nsus ij lger gSA
(mkj % ldy ykHk 84,900 #-, fuoy ykHk 48,000 #-] dktksy dk pkyw [kkrk 27,369 #-]
lUuh oQk pkyw [kkrk 12,931 #-] rqyu i=k dk oqQy ;ksx 3,72,500 #- gSA)
d
e
h
s
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t
Lo;a tkfp, & 1

1- (i) voS/ (ii) voS/ (iii) oS/ (iv) voS/
2. (i) lgh (ii) lgh (iii) lgh (iv) xyr (v) xyr
(vi)
xyr
Lo;a tkfp, & 2

1- (i) .k ij 6% okf"kZd C;kt fn;k x;kA
(ii) iwth ,oa vkgj.kksa ij izHkkfjr dksbZ C;kt vuqer ughaA
(iii) lk>snkj dks osru o deh'ku ugha fn;k x;kA
(iv) ykHk dks leku foHkkftr fd;kA
2. ykHk% jhuk] 3,87,500 #-_ jeu] 3,87,500 #-
Lo;a tkfp, & 3

1- iwth ij C;kt jkf'k% jkuh] 9,600 #-_ lqeu] 7,200 #2- (v) ykHk% fiz;k] 78,750 #- dktksy] 47,250 #(c) ykHk% 'kwU;A iwth ij C;kt% fiz;k] 47,250 #- dktksy]
o
n
78,750 #-
d
e
h
s
lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
lk>snkjh nks ;k nks ls vfkd O;fDr;ksa osQ e; ,d le>kSrk gS tks

,d O;olk; osQ ykHkksa dks ckVus osQ fy, lger gksrs gSa] ftudk
lapkyu mu lcosQ }kjk ;k mu lcdh vksj ls muesa ls fdlh osQ }kjk
fd;k tkrk gSA fo|eku le>kSrs esa fdlh izdkj dk ifjorZu, lk>snkjh
iQeZ dk iquxZBu dgykrk gSA ifj.kkeLo:i orZeku le>kSrs dk var
gksrk gS rFkk mlosQ LFkku ij u;k le>kSrk fufeZr gksrk gS tks fd
lk>snkjh iQeZ osQ lnL;ksa osQ e; laca/ksa dks cny nsrk gSA gkykfd
iQeZ tkjh jgrh gSA vkerkSj ij lk>snkjh iQeZ dk iquxZBu fofHkUu
ifjfLFkfr;ksa esa gks ldrk gS, tSls fd u, lk>snkj dk izos'k, ykHk
foHkktu vuqikr esa ifjorZu, lk>snkj dh lsokfuo`fk, lk>snkj dh
e`R;q ;k fnokfy;k gksukA bl v;k; esa ge u, lk>snkj osQ izos'k ij
;k ykHk foHkktu vuqikr esa ifjorZu gksus ij ys[kakdu O;ogkjksa dk
foLrkjiwoZd v;;u djsaxsA
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vf/xe ms';

vki %
z lk>snkjh iQeZ osQ iquxZBu dh
vokkj.kk vkSj fofk;ksa dk
o.kZu dj losQaxsA
z lk>snkj osQ izos'k ij] iQeZ dh
iqLrdksa esa fd, tkus okys
vko';d lek;ks t uks a dh
igpku dj losQaxsA
z u, ykHk foHkktu vuqikr dk
fu/kZj.k ,oa R;kx vuqikr dh
x.kuk dj losQaxsA
z [;kfr dks ifjHkkf"kr rFkk bldks
izHkkfor djus okys roksa dks
crk losQaxsA
z [;kfr osQ ewY;kadu dh fofk;ksa
dk o.kZu dj losQaxsA
z lk>snkj osQ izos'k ij fofHkUu
ifjfLFkfr;ksa esa [;kfr osQ O;ogkj
dk o.kZu dj losasQxsA
z ifjlaifr;ksa osQ iquewZY;kadu vkSj
nkf;Roksa osQ iqufuZkkZj.k osQ fy,
vko';d lek;kstu dj losaQxsA
z u, ykHk foHkktu vuqikr osQ
vuqlkj izR;sd lk>snkj dh iwth
dk fu/kZj.k (;fn vko';d
gks) rFkk vko';d lek;kstu
dj losaQxsA
z fo|eku lk>snkjksa osQ e; ykHk
foHkktu vuqikr osQ ifjorZu
gksus ij vko';d lek;kstu
dj losaQxsA
o
n
3- 1
lk>snkjh iQeZ osQ iquxZBu osQ izdkj
lkekU;r% lk>snkjh iQeZ dk iquxZBu fuEu esa ls fdlh ,d fLFkfr esa

gksrk gS
u, lk>snkj dk izos'k % tc fdlh iQeZ dks vfrfjDr iwth ;k
izcakdh; lgk;rk dh vko';drk iM+rh gS rks ,d u, lk>snkj dks
izos'k fn;k tk ldrk gSA lk>snkjh vfkfu;e 1932 osQ izkokkuksa osQ
vuqlkj fdlh O;fDr dks lk>snkjh iQeZ esa lHkh orZeku lk>snkjksa dh
Lohfr ij gh izo's k fey ldrk gS] tc rd fd blosQ foijhr dksbZ
le>kSrk ugha gqvk gksA mnkgj.k osQ fy,, gjh vkSj gd lk>snkj gSa rFkk
S ] 2007 dks iQeZ
mudk ykHk foHkktu vuqikr 3:2 gSA og 01 vizy
124
osQ ykHkksa esa 1/6 Hkkx osQ fy, tkWu dks u, lk>snkj osQ :i esa izos'k nsrs gSaA bl ifjorZu osQ dkj.k iQeZ
esa rhu lk>snkj gksaxs rFkk iQeZ iquxZfBr gksxhA
fo|eku lk>snkjksa osQ e; ykHk foHkktu vuqikr esa ifjorZu % dHkh&dHkh lk>snkj vius orZeku ykHk
foHkktu vuqikr esa ifjorZu djus dk fu.kZ; ysrs gSaA bl dkj.k fo|eku lk>snkjksa osQ Hkkx esa ifjorZu gks
ldrk gSA mnkgj.k osQ fy,, jke, eksgu vkSj lksgu iQeZ osQ ykHkksa dk foHkktu 3% 2%1 osQ vuqikr esa djrs
gq, lk>snkj gSaA 01 vizy
S ] 2007 ls lksgu }kjk vfrfjDr iwth yk, tkus osQ dkj.k og ykHkksa dk foHkktu
leku :i ls djus dk fu.k;Z ysrs gS]a ftlosQ iQyLo:i orZeku le>kSrs esa ifjorZu gksxk rFkk iQeZ iquxZfBr
gksxhA
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fo|eku lk>snkj dh lsokfuo`fk % lk>snkj dh lsokfuo`fk ls vk'k; ,d lk>snkj }kjk iQeZ osQ O;olk;
ls, mlosQ vLoLFk gksus, vfkd vk;q gksus rFkk O;olk; esa #fp ifjorZu osQ dkj.k O;olk; ls ckgj fudy
tkus ls gSA ;fn lk>snkjh ,sfPNd gS rks ,d lk>snkj fdlh Hkh le; lsokfuo`k gks ldrk gSA mnkgj.k osQ
fy,, jk;, jfo vkSj jko iQeZ esa ykHkksa dk foHkktu 2% 2%1 osQ vuqikr esa djrs gq, lk>snkj gSaA vLoLFk
gksus osQ dkj.k, 31 ekpZ, 2007 dks jfo lsokfuo`k gksrk gSA ifj.kkeLo:i iquxZfBr lk>snkjh iQeZ esa vc
osQoy nks lk>snkj jg tk,saxsA
lk>snkj dh e`R;q % fdlh lk>snkj dh e`R;q ij Hkh lk>snkjh iQeZ dk iquxZBu fd;k tk ldrk gS, ;fn
fo|eku lk>snkj, iQeZ osQ O;olk; dks Hkfo"; esa igys dh rjg tkjh j[kus dk fu.kZ; ysrs gSaA mnkgj.k
osQ fy,, ,Dl, okbZ vkSj t+SM YkkHkksa dk foHkktu 3% 2%1 esa djrs gq, lk>snkj gSaA 31 ekpZ, 2007 dks
,Dl dh e`R;q gks tkrh gS rFkk okbZ vkSj t+SM Hkfo"; esa leku ykHk foHkktu esa O;olk; dks tkjh j[kus
dk fu.kZ; ysrs gSaA okbZ vkSj t+SM }kjk Hkfo"; esa leku ykHk esa O;olk; tkjh j[kus ij iQeZ iquxZfBr gksxhA
3-2
lk>snkj dk izos'k
tc fdlh pkyw iQeZ dks vfrfjDr iwth vFkok izcakdh; lgk;rk vFkok nksuksa dh vko';drk gksrh gS
rks iQeZ osQ lk>snkj fo|eku lalk/uksa dh iwfrZ osQ fy, u, lk>snkj dks izos'k nsus dk fu.kZ; djrs gSaA ,dy
O;olk; osQ lanHkZ esa, u, O;fDr dk Lokeh osQ :i esa izos'k gksuk lk>snkjh dk :i ysrk gSA lk>snkjh
vfkfu;e 1932 osQ vuqlkj, fdlh O;fDr dks lk>snkjh iQeZ esa izos'k LkHkh orZeku lk>snkjksa dh Lohfr
ij gh fey ldrk gS, tc rd fd blosQ foijhr le>kSrk u gqvk gksA u, lk>snkj osQ izos'k osQ lkFk gh
lk>snkjh iQeZ iquxZfBr gksrh gS rFkk u, O;olk; dks lk>snkjh iQeZ osQ :i esa lapkyu osQ fy, ,d u,
le>kSrs dk fuekZ.k gksrk gSA u, lk>snkj dks izos'k ij iQeZ ls nks eq[; vfkdkj izkIr gksrs gSaA
1- iQEkZ dh ifjlaifk;ksa esa Hkkx ysus dk vf/dkjA
2- iQeZ osQ Hkkoh YkkHkksa esa Hkkx ysus dk vfkdkjA
lk>snkjh iQeZ dh ifjlaifk;ksa osQ vfkdkj gsrq lk>snkj udn ;k vU; oLrq osQ :i esa ,d Lohr
jkf'k iwth osQ :i esa ykrk gSA blosQ vfrfjDr, ,d LFkkfir iQeZ dh fLFkfr esa tks fd viuh iwth ij
o
n
125
lkekU; izfriQy ls vfkd ykHk vftZr dj jgh gS, u, lk>snkj dks ,d vfrfjDr iwth ykuh gksxh tks
fd izhfe;e ;k [;kfr dgykrh gSA izkFkfed :i ls ;g fo|eku lk>snkj dks iQeZ osQ vf/ykHk esa ls
mlosQ Hkkx dh gkfu dh {kfriwfrZ gsrq ykbZ tkrh gSA lkekU;r% u, lk>snkj osQ izo's k osQ le; fuEu egRoiw.kZ
fcanq gksrs gSa%
1- u;k ykHk foHkktu vuqikr_
2- R;kx vuqikr_
3- [;kfr dk ewY;kadu ,oa lek;kstu_
4- ifjlaifk;ksa dk iquewZY;kadu ,oa nkf;Roksa dk iqufuZkkZj.k_
5- lafpr ykHkksa (lap;) dk forj.k, vkSj
6- lk>snkjksa dh iwth dk lek;kstuA
3-3
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u;k ykHk foHkktu vuqikr
tc u, lk>snkj dks izos'k feyrk gS rks mls iqjkus lk>snkjksa osQ ykHk esa ls viuk Hkkx izkIr gksrk gSA nwljs
'kCnksa esa u, lk>snkj osQ izos'k ij iqjkus lk>snkj vius fgLls osQ oqQN Hkkx dk R;kx u, lk>snkj osQ i{k
esa djrs gSaA u, lk>snkj dk ykHk dk forj.k D;k gksxk rFkk og fo|eku lk>snkjksa ls ;g fdl izdkj
vfkxzfgr djsxk, bldk fu.kZ; iqjkus lk>snkjksa rFkk u, lk>snkj osQ e; vkilh lgefr }kjk fd;k tkrk
gSA gkykfd ;fn ;g of.kZr u gks fd u;k lk>snkj iqjkus lk>snkjksa ls viuk Hkkx fdl izdkj ysxk rks ;g
eku fy;k tkrk gS fd og bls muosQ ykHk foHkktu vuqikr esa gh izkIr djsxkA fdlh Hkh fLFkfr es,a lk>snkj
osQ izos'k ij] iqjkus lk>snkjksa osQ e; ykHk foHkktu vuqikr, vkus okys lk>snkj dks fn, tkus okys ykHk
foHkktu vuqikr esa muosQ lg;ksx osQ vuqlkj fd;k tk,xkA blfy, ;gk lHkh lk>snkj osQ e; u, ykHk
foHkktu vuqikr osQ fu/kZj.k dh vko';drk gksxhA ;g bl ckr ij fuHkZj djsxk fd u;k lk>snkj vius
Hkkx dk vfkxzg.k fdl izdkj iqjkus lk>snkjksa ls djrk gS] ftlosQ fy, vusd laHkkouk, gSA vc ge bls
,d mnkgj.k dh lgk;rk ls le>saxsA
mnkgj.k
vfuy vkSj fo'kky lk>snkj gSaA ykHk dk foHkktu 3% 2 osQ vuqikr esas djrs gSaA os lqfer dks u, lk>snkj
osQ :i esa 1@5 Hkkx osQ fy, izos'k nsrs gSaA vfuy, fo'kky vkSj lqfer osQ u, YkkHk foHkktu vuqikr dh
x.kuk dhft,A
o
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lqfer dk Hkkx
1
5
'ks"k Hkkx
1
4
=
5
5
126

vfuy dk u;k Hkkx
4
5
dk
3
5
12
25
fo'kky dk u;k Hkkx
4
5
dk
2
8
=
5
25
vfuy, fo'kky vkSj lqfer dk u;k ykHk foHkktu 12% 8% 5 gksxkA

fVIi.kh% ;g ekuk x;k gS fd u;k lk>snkj viuk Hkkx iqjkus lk>snkjksa ls iqjkus vuqikr esa ysrk gSA
mnkgj.k
d
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v{k; vkSj Hkkjrh lk>snkj gSa vkSj 3% 2 osQ vuqikr esa ykHk foHkkftr djrs gSA os fnus'k dks 1@5 Hkkx osQ
fy, iQeZ esa izos'k nsrs gSa ftls og v{k; vkSj Hkkjrh ls cjkcj vuqikr esa izkIr djrk gSA v{k;, Hkkjrh
vkSj fnus'k osQ u, ykHk foHkktu vuqikr dh x.kuk dhft,A
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fnus'k dk Hkkx
1
5
;k
2
10
v{k; dk Hkkx
3
5
1
10
5
10
Hkkjrh dk Hkkx
2
5
1
10
3
10
v{k;, Hkkjrh vkSj fnus'k osQ chp u;k ykHk foHkktu vuqikr 5% 3% 2 gksxkA
mnkgj.k
va'kq vkSj uhrw ,d iQeZ esa lk>snkj gSa vkSj 3% 2 osQ vuqikr eas ykHk foHkkftr djrs gSaA os T;ksfr dks 3@10
Hkkx osQ fy, iQeZ esa izos'k nsrs gSa, ftls T;ksfr va'kq ls 2@10 Hkkx vkSj uhrw ls 1@10 Hkkx izkIr djrh gSaA
va'kq, uhrw vkSj T;ksfr osQ u, ykHk foHkktu vuqikr dh x.kuk dhft,A
gy
o
n
T;ksfr dk Hkkx
va'kq dk u;k Hkkx

uhrw dk u;k Hkkx
3
10
3 2
5 10
iqjkuk Hkkx
4
10
R;kx
2
5
3
10
1
10
fd;k x;k Hkkx
va'kq, uhrw vkSj T;ksfr osQ chp u;k YkkHk foHkktu vuqikr 4%3%3 gksxkA
127

mnkgj.k
jke vkSj ';ke iQeZ esa lk>snkj gSa vkSj 3% 2 osQ vuqikr esa YkkHk ckVrs gSaA os ?ku';ke dks u, lk>snkj osQ
:i esa 'kkfey djrs gSaA blosQ fy, jke 1@4 Hkkx vkSj ';ke 1@3 Hkkx dk R;kx djrs gSaA jke, ';ke vkSj
?ku';ke osQ u, ykHk foHkktu vuqikr dh x.kuk dhft,A
d
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jke dk iqjkuk Hkkx
3
5
3
5
3
20
1
4
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jke }kjk R;kx fd;k x;k
jke dk u;k Hkkx
';ke dk iqjkuk Hkkx
';ke }kjk R;kx fd;k x;k
';ke dk u;k Hkkx

?ku';ke dk u;k Hkkx
3
5
2
5
2
5
2
5
dk
3
20
dk
9
20
1
3
2
15
2
15
4
15
jke dk R;kx + ';ke dk R;kx
3
20
2
15
jke, ';ke vkSj ?ku';ke dk u;k ykHk foHkktu vuqikr
17
60
27:16:17
gksxkA
mnkgj.k 5
nkl vkSj flUgk ,d iQeZ esa lk>snkj gSa vkSj 4%1 osQ vuqikr esa ykHk foHkkftr djrs gSaA os iQeZ esa iky
dks 1@4 Hkkx osQ fy, 'kkfey djrs gSa, ftls iky iw.kZr% nkl ls izkIr djrk gSA lk>snkjksa dk u;k ykHk
foHkktu vuqikr Kkr dhft,A
gy
iky dk Hkkx
1
4
nkl dk u;k Hkkx
iqjkuk Hkkx & R;kx fd;k x;k Hkkx
o
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flUgk dk u;k Hkkx
=
=
4
5
1
5
1
11
=
4
20
nkl, flUgk vkSj iky dk u;k ykHk foHkktu vuqikr
11:4:5
gksxkA
128
3-4
R;kx vuqikr
og vuqikr ftls iQeZ osQ iqjkus lk>snkj u, lk>snkj osQ i{k esa R;kx djus osQ fy, lger gksrs gSa, R;kx
vuqikr dgykrk gSA lk>snkj }kjk fd, x, R;kx dh x.kuk bl izdkj dh tkrh gS%
ykHk esa iqjkuk Hkkx ykHk esa u;k Hkkx
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tSlk fd igys dfFkr gS, u, lk>snkj osQ fy, vko';d gS fd og fdlh iQeZ osQ iqjkus lk>snkjksa dks
vf/ykHk esa gqbZ muosQ Hkkx dh gkfu dh {kfriwfrZ djs, ftlosQ fy, og ,d vfrfjDr jkf'k ykrk gS ftls
[;kfr ;k izhfe;e dgrs gSaA bl jkf'k dk foHkktu lk>snkjksa esa ml vuqikr esa fd;k tkrk gS ftl Hkkx
esa og u, lk>snkj osQ i{k esa R;kx djrs gSa, tks R;kx vuqikr dgykrk gSA
lkekU;r% lk>snkjksa osQ e; ;g vuqikr Li"V :i ls fn;k gksrk gS tks fd iqjkuk vuqikr, leku R;kx
rFkk fof'k"V vuqikr osQ :i esa gks ldrk gSA leL;k ogk mRiUu gksrh gS tgk ij u, lk>snkj }kjk iqjkus
lk>snkj ls vfkxzfgr fd;k x;k Hkkx ugha fn;k x;k gks] cfYd blosQ cnys esa u;k YkkHk foHkktu vuqikr
fn;k x;k gksA bl izdkj dh fLFkfr esa R;kx vuqikr dh x.kuk izR;sd lk>snkj osQ u, Hkkx esa ls mlosQ
iqjkus Hkkx dks ?kVkdj dh tkrh gSA mnkgj.k 6 ls 8 esa ns[ksa fd bl fLFkfr esa R;kx vuqikr dh x.kuk
fdl izdkj dh xbZ gSA
mnkgj.k 6
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jksfgr vkSj eksfgr ,d iQeZ esa lk>snkj gSa tks 5% 3 osQ vuqikr esa ykHk foHkkftr djrs gSaA os fot; dks
ykHk esa 1@7 Hkkx osQ fy, iQeZ esa 'kkfey djrs gSa rFkk iQeZ osQ Hkkoh ykHk dks 4% 2%1 osQ vuqikr esa
foHkkftr djus dk fu.kZ; ysrs gaSA jksfgr vkSj eksfgr osQ R;kx vuqikr dh x.kuk dhft,A
gy
jksfgr dk iqjkuk Hkkx
jksfgr dk u;k Hkkx
jksfgr dk R;kx
o
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eksfgr dk iqjkuk Hkkx

eksfgr dk u;k Hkkx
eksfgr dk R;kx
jksfgr vkSj eksfgr dk R;kx
5
8
4
7
5
=
8
=
4
7
3
56
3
8
2
7
3 2
5
=
8 7 56
vuqikr 3% 5 gksxkA
=
129

mnkgj.k
vej vkSj cgknqj ,d iQeZ esa lk>snkj gSa vkSj 3% 2 osQ vuqikr esa ykHk foHkkftr djrs gSaA os esjh dks u,
lk>snkj osQ :i esa 1@5 Hkkx osQ fy, izos'k nsrs gSA vej vkSj cgknqj dk u;k ykHk foHkktu vuqikr 2%1
gksxkA muosQ R;kx vuqikr dh x.kuk dhft,A
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esjh dk Hkkx
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'ks"k Hkkx
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=
=
1
3
=
4
4
Hkkx dks vej vkSj cgknqj osQ 2%1 vuqikr esa foHkkftr fd;k tk,xkA
vr%
vej dk u;k Hkkx
3
4
cgknqj dk u;k Hkkx
3
4
dk
2
3
dk
3
1
1
=
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12
4
3
6
=
12
;k
2
4
vej, cgknqj vkSj esjh dk u;k ykHk foHkktu vuqikr 2%1%1 gksxkA
vej dk R;kx
3
5
2
4
2
20
cgknqj dk R;kx
2
5
1
4
3
20
vej vkSj cgknqj osQ chp R;kx vuqikr 2% 3 gksxkA
mnkgj.k
jes'k vkSj lqjs'k ,d iQeZ esas lk>snkj gSa rFkk 4% 3 osQ vuqikr esas ykHk dk foHkktu djrs gSaA os eksgu dks
u, lk>snkj osQ :i esa 'kkfey djrs gSaA jes'k, lqjs'k vkSj eksgu dk u;k ykHk foHkktu vuqikr 2% 3%1
gksxkA iqjkus lk>snkjksa osQ izkIr vFkok R;kx vuqikr dh x.kuk dhft,A
o
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gy
jes'k dk iqjkuk Hkkx
4
7
jes'k dk u;k Hkkx
2
6
130

jes'k dk R;kx
4
7
2
6
10
42
lqjs'k dk u;k Hkkx
3
6
lqjs'k dk iqjkuk Hkkx
3
7
lqjs'k dk vfkykHk
3
6
3
7
3
42
eksgu dk Hkkx
1
6
;k
jes'k dk R;kx
7
42
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lqjs'k dk izkIr ykHk
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42
7
42
eksgu dk izkIr ykHk
10
42
bl fLFkfr esa lkjk R;kx jes'k }kjk fd;k x;k gSA
Lo;a tkfp,
1-
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v vkSj c lk>snkj gSa vkSj 3%1 osQ vuqikr essa YkkHk foHkkftr djrs gSaA os l dks 1@4 Hkkx osQ YkkHk
osQ fy, izos'k djkrs gSaA u;k ykHk foHkktu vuqikr gksxk %
(v) v
9
,
16
3
,
16
4
16
(c) v
8
,
16
4
,
16
4
16
(l) v
10
,
16
2
,
16
4
16
(n)
8
,
16
9
,
16
10
16
2-
,Dl vkSj okbZ ykHk dk foHkktu 3 % 2 osQ vuqikr esa djrs gSaA tS+M 1@5 Hkkx osQ lk>snkj osQ fy,
izos'k ysrk gSA u;k ykHk foHkktu vuqikr D;k gksxk ;fn t+MS 3@20 ,Dl ls rFkk 1@20 okbZ ls ysrk
gSaA
(v) 9% 7% 4 (c) 8% 8% 4 (l) 6% 10% 4 (n) 10% 6% 4
3- v vkSj c ykHk vkSj gkfu dk foHkktu 3%1 esa djrs gSa, l 1@4 Hkkx osQ fy, izos'k djrk gSA v
vkSj c dk R;kx vuqikr %
(v) cjkcj (c) 3%1 (l) 2%1 (n) 3% 2
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3-5
[;kfr
lk>snkjh [kkrksa esa [;kfr Hkh ,d fo'ks"k igyw gS] ftldk iQeZ osQ iquxZBu osQ le; tks fd ykHk foHkktu
vuqikr esa ifjorZu vkSj lk>snkj osQ izo's k vkSj lsokfuo`fk ;k e`R;q osQ le; lek;kstu djuk vko';d gksrk
gS (ewY;kadu ;fn fn;k ugha gks)A
3-5-1
d
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[;kfr dk vFkZ
,d lqLFkkfir O;olk; dks oqQN le; i'pkr izfr"Bk vkSj foLr`r O;olk; lacakksa dk ykHk gksus yxrk
gSA ;g O;olk; dks u, LFkkfir O;olk; dh rqyuk esa vfkd ykHk dekus esa lgk;rk djrk gSA ys[kkadu
esa ,sls ykHk osQ ekSfnzd ewY; dks [;kfr dgrs gaSA
;g ,d vkHkklh ifjlaifk le>h tkrh gSA nwljs 'kCnksa esa [;kfr fdlh O;olk; dh izflf dk ,slk
ewY; gS, ftlls fd og ml O;olk; esa yxh gqbZ vU; bdkb;ksa }kjk vftZr fd, x, lkekU; ykHk dh
vis{kk vfkd ykHk vftZr djrh gSA lkekU;r% ;g ns[kk x;k gS fd tc ,d O;fDr [;kfr dh jkf'k dk
Hkqxrku djrk gS rks og Hkqxrku mls vfkd ykHk izkIr djus dh fLFkfr esa igqpk nsrk gS, ftls og ek=k
vius iz;Ruksa ls izkIr ugha dj ldrk FkkA
nwljs 'kCnksa esa [;kfr dks bl izdkj ifjHkkf"kr fd;k tk ldrk gS ^îQeZ dh [;kfr laHkkfor vfkd
vk; dk orZeku ewY; gS** ;k ^Ô;olk; dk og iwthr ewY; gS tks fd mldh foHksnkRed ykHk {kerk
ls tqM+k gksrk gS**A vr% [;kfr rHkh fo|eku gksxh tc iQeZ lkekU; ykHkksa ls vfkd ykHk vftZr djrh
gSA ftl iQeZ esa gkfu gks jgh gks ;k lkekU; ykHk gks jgs gksa, ml iQeZ dh [;kfr ugha gSA
3-5-2
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[;kfr osQ ewY; dks izHkkfor djus okys ?kVd
[;kfr osQ ewY; dks izHkkfor djus okys eq[; ?kVd fuEu gSa %
1- O;olk; dk Lo:i % ,slh iQeZ tks mPp ewY; o`f mRiknksa dk mRiknu djrh gS ;k ftuosQ mRiknksa
dh ekx fLFkj jgrh gS, vfkd ykHk dekrh gSA vr% ,slh iQeks dh [;kfr vfkd gksrh gSA
2- LFkku % ;fn O;olk; osQanzh; LFkku ij fLFkr gS ;k ml LFkku ij tgk xzkgdksa dh vfkd HkhM+
gS rks [;kfr dk ewY; c<+us yxrk gSA
3- izcak fuiq.krk % ,d lqizcafkr iQeZ ph mRikndrk vkSj ykxr oqQ'kyrk osQ dkj.k vfkd ykHk
vftZr djrh gS, ftlls mldh [;kfr osQ ewY; esa o`f gksrh gSA
4- ckt+kj dh fLFkfr % ,dkfkdkj dh fLFkfr ;k lhfer izfr;ksfxrk, iQeZ dks vfkd ykHk vftZr
djus osQ ;ksX; cukrh gS, blls Hkh iQeZ dh [;kfr osQ ewY; esas o`f gksrh gSA
5- fo'ks"k ykHk % ftl iQeZ dks vk;kr ykblsl
a , fctyh dh fuEu nj o fujarj vkiwfrZ dk vk'oklu,
eky iwfrZ osQ nh?kZdkyhu BsosQ] lqifz l lg;ksxh, isVsaV, O;kikfjd fp vkfn osQ fo'ks"k ykHk izkIr
gksa, mldh [;kfr dk ewY; pk gksxkA
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3 - 5 -3

[;kfr osQ ewY;kadu dh vko';drk
lkekU;r%, O;olk; osQ fo; osQ le; [;kfr osQ ewY;kadu dh vko';drk gksrh gS fdarq lk>snkjh iQeZ
osQ lanHkZ esa fuEu ifjfLFkfr;ksa esa Hkh ;g vko';drk mRiUu gks ldrh gS %
1- orZeku lk>snkjksa osQ chp ykHk foHkktu vuqikr esas ifjorZu_
2- u, lk>snkj dk izos'k_
3- lk>snkj dk lsokfuo`k gksuk_
4- lk>snkj dh e`R;q_
5- iQeZ dk fo?kVu pkyw O;olk; osQ :i esa iQeZ dh fch lfEefyr_ vkSj
6- lk>snkjh iQeks dk ,dhdj.kA
3 - 5 -4
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[;kfr ewY;kadu dh fofk;k
pwfd [;kfr ,d vkHkklh ifjlaifk gS blfy, blosQ ewY; dh okLrfod x.kuk djuk cgqr dfBu gSA
lk>snkjh iQeZ dh [;kfr dk ewY;kadu djus dh fofHkUu fofk;ksa dks viuk;k tk pqdk gSA fdlh ,d fofk
}kjk x.kuk rFkk nwljh fofk }kjk [;kfr dh x.kuk osQ e; varj ik;k tk ldrk gS blfy, og fofk
ftlosQ }kjk [;kfr dh x.kuk dh tkuh gS, dk fo|eku lk>snkj rFkk u, lk>snkj osQ e; Li"V :i ls
o.kZu gksuk pkfg,A
[;kfr ewY;kadu dh fuEufyf[kr izeq[k fofk;k gSa %
1- vkSlr ykHk fofk_
2- vfkykHk fofk_
3- iwthdj.k fofkA
3-5-4-1
vkSlr ykHk fofk
bl fofk esa fiNys oqQN o"kks osQ vkSlr ykHk dks ,d fuf'pr o"kks dh Lohr la[;k ls xq.kk djosQ [;kfr
dk ewY;kadu fd;k tkrk gSA ;g bl ekU;rk ij vkkkfjr gS fd izkjafHkd oqQN o"kks esa u;k O;olk; dksbZ
ykHk vftZr ugha djrk gSA vr% og O;fDr tks pkyw O;olk; [kjhnrk gS og [;kfr osQ fy, ml jkf'k
dk Hkqxrku vo'; djrk gS ftls og ykHk osQ :i esas O;olk; osQ izkjafHkd oqQN o"kks esa izkIr dj ldrk
gSA vr% [;kfr dh x.kuk djus osQ fy, xr o"kks osQ vkSlr ykHk dks mu Hkkoh o"kks dh la[;k ls xq.kk
fd;k tk,xk, ftuesa Hkkoh ykHk vftZr gksus dh laHkkouk gksA
mnkgj.k osQ fy,, ;fn O;olk; osQ xr o"kks dk vkSlr ykHk 20,000 #- gS vkSj ;g vk'kk fd vxys
rhu o"kksZ esa Hkh bruk gh ykHk izkIr djsxk, rks ,slh fLFkfr esa [;kfr dk ewY; 60,000 #(20,000 #- 3) gksxkA
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133

mnkgj.k
xr ikp o"kks esa ,d iQeZ dk ykHk bl izdkj gS % o"kZ 2002, 4,00,000 #-_ o"kZ 2003, 3,98,000 #, Ok"kZ
2004, 45,000 #-_ o"kZ 2005, 4,45,000 #- vkSj o"kZ 2006, 5,00,000 #-A ikp o"kks osQ vkSlr
ykHkksa osQ pkj o"kks osQ ; osQ vkkkj ij iQeZ dh [;kfr dh x.kuk dhft,\
gy
o"kZ
ykHk (#-)
2002
4,00,000
2003
3,98,000
d
e
h
s
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b
E
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C
p
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e
b
o
t
t
2004
4,50,000
2005
4,45,000
2006
5,00,000
21,93,000
;ksx
vkl
S r ykHk
[;kfr
xr ikp
o"kks dk oQqy ykHk
o"kks dh oQqy l[a;k
vkl
S r ykHk
; o"kkaZs dh oQqy l[a;k

= 4,38,600 #- 4
21,93,000 #5
= 4,38,600
#-
= 17,54,400 #-
[;kfr dh mi;qZDr x.kuk bl ekU;rk ij vkkkfjr gS fd Hkfo"; esa ykHk dh fLFkfr esa ifjorZu gksus
dh laHkkouk ugha gSA
mijksDr mnkgj.k lkkkj.k vkSlr ij vkkkfjr gSA ;fn iQeZ osQ dk;Zdykiksa esa deh vFkok o`f dh
LFkk;h izo`fr gS rks orZeku o"kZ osQ ykHkksa dks fiNys o"kZ osQ ykHkksa ls vfkd Hkkj fn;k tkrk gS] okaNuh;
gS D;ksafd vkSlr fudkyus dk vkkkj, o"kZ osQ ykHkksa dks e'k% 1, 2, 3, 4 Hkkj nsdj fd;k tkrk gS (ns[ksa
mnkgj.k 10 vkSj 11)A
mnkgj.k 10
,d iQeZ osQ xr ikp o"kks osQ ykHk bl izdkj gSa %
o
n
o"kZ
ykHk (#-)
2002&03
20,000
2003&04
24,000
2004&05
30,000
2005&06
25,000
2006&07
18,000
134
[;kfr osQ ewY; dk fu/kZj.k Hkfjr vkSlr ykHk osQ 3 o"kZ osQ ; osQ vkkkj ij dhft,A o"kZ 2002&03,
2003&04, 2004&05, 2005&06 vkSj 2006&07 dks e'k% 1,2,3,4,5 Hkkj iznku djsAa
gy
31
ekpZ dks o"kZ dh lekfIr
ykHk
(#-)
Hkkj
2002&03
20,000
20,000
2003&04
24,000
48,000
2004&05
30,000
90,000
25,000
1,00,000
18,000
90,000
15
3,48,000
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2005&06
2006&07
mnkgj.k
xq.kkad
(#-)
3,48,000
15
Hkfjr vkSlr ykHk
[;kfr
= 23,200
#-
#-
23,200 # -
3 = 69,600
#-
11
,d iQeZ dh [;kfr osQ ewY; dh x.kuk xr pkj o"kks osQ Hkfjr vkSlr ykHk osQ rhu o"kksZa osQ ; osQ vkkkj
ij djsAa xr pkj o"kks dk ykHk bl izdkj gS % 2003, 20,200 #-_ 2004, 24,800 #-_ 2005, 20,000
#- vkSj 2006, 30,000 #-A izR;sd o"kZ dks Hkkj iznku fd;k gS % 2003&1_ 2004&2_ 2005&3_ vkSj
2006&4
vkidks fuEu lwpuk,a nh xbZ gSa %
1- 01 flraCkj, 2005 dks la;a=k dh ejEer ij 6,000 #- osQ [kpZ dks vkxe ij izHkkfjr fd;k
x;kA mDr jkf'k dk ?kVrs gq, 'ks"k fofk ls 10% izfro"kZ kl dk lek;kstu djrs gq, [;kfr
dh x.kuk gsrq iwthr djsaA
2- o"kZ 2004 osQ fy, vafre LVkWd dks 2,400 #- ls vfkd ewY;kadu fd;k x;k gSA
3- [;kfr ewY;kadu osQ fy, 4,800 #- izcakdh; ykxr osQ okf"kZd izHkkj dks Hkh lfEefyr fd;k
gSA
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135

gy
lek;ksftr ykHk dh x.kuk
?kVk;k% fn;k x;k YkkHk
izcakdh; ykxr
tksM+k% iwthxr O;;
vkxe ij izHkkj
2003
2004
2005
2006
(#-)
(#-)
(#-)
(#-)
20,200
24,800
20,000
30,000
(4,800)
(4,800)
(4,800)
(4,800)
15,400
20,000
15,200
25,200
&
&
6,000
&
15,400
20,000
21,200
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25,200
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&
&
(200)
(580)
15,400
20,000
21,000
24,620
&
(2,400)
&
&
15,400
17,600
21,000
24,620
&
&
2,400
&
15,400
17,600
23,400
?kVk;k% ugha yxk;k x;k kl
?kVk;k% vafre LVkWd dk vfkd ewY;kadu
tksM+k% izkjafHkd LVkWd dk vfkd ewY;kadu

lek;ksftr YkkHk
Hkfjr vkSlr ykHk dh x.kuk %
ykHk
Hkkj
(#-)
xqa.kkd
2003
15,400
15,400
2004
17,600
35,200
2005
23,400
70,200
2006
24,620
98,480
o"kZ
2,19,280
;ksx
Hkfjr vkSlr ykHk
2,19,280
10
[;kfr = 21,928 #-
gy dh fVIi.kh
(i) 2005 osQ fy, kl
o
n
#-
= 21,928
3 = 65,784
#-
#-
= 6,000
#- dk 10%, 4 ekg osQ fy,

#- 10@100 4@12 = 200 #(ii) 2006 osQ fy, kl
= 6,000 #- dk 10% 200 #-, ,d o"kZ osQ fy,
= 5,800 #10/100 + 580 #(iii) 2004 dk vafre LVkWd 2005 o"kZ dk izkjafHkd LVkWd gksxkA
= 6,000
24,620
136
3-5-4-2
vf/ykHk fofk
[;kfr ewY;kadu dh vkSlr ykHk fofk (lkekU; ;k Hkfjr) ls vkkkjHkwr ekU;rk ;g gS fd tc u;k
O;olk; LFkkfir fd;k tkrk gS rks ;g vius lapkyu osQ izFke izkjafHkd oqQN o"kks esas dksbZ ykHk vftZr
ugha dj ikrkA vr% ml O;fDr dks tks pkyw O;olk; [kjhnrk gS [;kfr osQ :i esas O;olk; osQ izFke oqQN
o"kks ls izkIr gksus okys ykHk osQ cjkcj jkf'k dk Hkqxrku djuk gksrk gSA ;g fookniw.kZ gS fd ozsQrk dk
okLrfod ykHk mlosQ oqQy ykHk esa fufgr ugha gSA ;g ykHk dh ml ek=kk rd lhfer gS tks leku O;olk;
esa fofu;ksftr iwth ij lkekU; izfriQy ls vfkd gSA vr% [;kfr dk ewY;kadu okLrfod ykHk osQ vkkkj
ij ugha cfYd vf/ykHk osQ vkkkj ij djuk okaNuh; gSA lkekU; ykHk ij okLrfod ykHk dk vkfkD;
vfkykHk dgykrk gSA
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fofu;kfstr it
w h
ifzriQy dh lkekU; nj
lkekU; ykHk
100
eku yhft, ,d pkyw iQeZ 1,50,000 #- dh iwth ij 18,000 #- dk ykHk vftZr djrh gS vkSj
izfriQy dh lkekU; nj 10% gSA lkekU; ykHk 15,000 #- (1,50,00010@100) fudkyk tk,xkA
bl fLFkfr esa vfkykHk 3,000 #- (18,000 #- 15,000 #-) gksxkA vr% bl fofk esa fuEu pj.k
lfEefyr gSa%
1- vkSlr ykHk dh x.kuk djsa]
2- fofu;ksftr iwth ij izfriQy dh lkekU; nj osQ vk/kj ij lkekU; ykHk dh x.kuk djsa]
3- vkSlr ykHk esa ls lkekU; ykHk ?kVkdj vfkykHk dh x.kuk djsa] vkSj
4- vfkykHk dks fn, x, o"kks osQ ; ls xq.kk djosQ [;kfr dh x.kuk djsaA
mnkgj.k
12
,d O;olk; dh ys[kk iqLrosaQ ;g n'kkZrh gSa fd 31 fnlacj] 2006 dks 5,00,000 #- dh iwth
fofu;ksftr gS vkSj fiNys ikp o"kks dk YkkHk bl izdkj gSa % 2002, 40,000 #-_ 2003, 50,000 #-_
2004, 55000 #-_ 2005, 70,000 #- vkSj 2006, 85,000 #-A vkidks O;olk; osQ vfkykHkksa osQ
3 o"kks osQ ; osQ vkkkj ij [;kfr dh x.kuk djuh gSA izfriQy dh lkekU; nj 10% nh gSaSA
o
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gy
fofu;kfstr it
w h
lkekU; ifzriQy nj
lkekU; ykHk
100
5,00,000 # - 10
=
= 50,000
100
#-
137

vkSlr ykHk
o"kZ
ykHk (#-)
2002
40,000
2003
50,000
2004
55,000
2005
70,000
2006
85,000
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vkSlr ykHk
vf/ykHk
[;kfr
mnkgj.k
d
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3,00,000
;ksx
= 3,00,000 #-@5 = 60,000
= 60,000
#-
50,000
#-
#-
= 10,000
= 10,000 3 = 30,000
#-
#-
13
vuq vkSj cuw iQeZ dh iwth 1,00,000 #- vkSj ckt+kj C;kt nj 15% gSA izR;sd lk>snkj dk okf"kZd osru
6,000 #- gSAa fiNys rhu o"kks osQ ykHk bl izdkj gSa % 30,000 #-_ 36,000 #-_ vkSj 42,000 #-A [;kfr
dk ewY;kadu xr rhu o"kks osQ vkSlr vfkykHk ij nks o"kks osQ ; ij gksxkA iQeZ dh [;kfr dh x.kuk
djsAa
gy
iwth ij C;kt
= 1,00,000 #-
= 6,000 2
tksM+k% lk>snkjksa dk osru

lkekU; ykHk (i + ii)
= 27,000
#-
vkSlr ykHk
= 30,000
#-
= 36,000
vfkykHk
o
n
[;kfr
15
100
=
=
=
=
=
+ 36,000
#-
15,000
# - (i)
12,000
# - - (i)
+ 42,000
#vkSlr ykHk lkekU; ykHk

36,000 #- 27,000 #9,000 #vfkykHk ; o"kks dh la[;k
9,000 #- 2
18,000 #-
#-
1,08,000 #3
138
3-5-4-3
iwthdj.k fofk %
bl fofk ls [;kfr dk ewY;kadu nks izdkj ls fd;k tkrk gS %
(v) vkSlr ykHk dk iwthdj.k] ;k (c) vf/ykHk dk iwthdj.kA
(v) vkSlr YkkHkksa dk iwthdj.k % bl fofk esa [;kfr dk ewY; izfriQy dh lkekU; nj osQ vkkkj ij
vkSlr ykHk osQ iwthr ewY; esa ls O;olk; esa fofu;ksftr okLrfod iwth (fuoy ifjlaifk) dks
?kVkdj fu/kZfjr dh tkrh gSA blesa fuEu pj.k lfEefyr gSa %
(i)
fiNys oqQN o"kks osQ dk;Z laiknu osQ vkkkj ij vkSlr ykHk fuf'pr dhft,A
(ii)
izfriQy dh lkekU; nj osQ vkkkj ij vkSlr ykHk dk iwthxr ewY; fuEu izdkj Kkr djsa%
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vkl
S r ykHk
ifzriQy dh lkekU; nj
(iii)
d
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100
oqQy ifjlaifk;ksa ([;kfr dks NksM+dj) esa ls ck nkf;Ro ?kVkdj O;olk; esa fofu;ksftr
okLrfod iwth (fuoy ifjlaifk;k) Kkr djsaA
fofu;ksftr iwth = oqQy ifjlaifk;k ([;kfr dks NksM+dj) ck nkf;RoA
(iv)
mnkgj.k
vkSlr ykHkksa osQ iwthr ewY; esa ls fuoy ifjlaifk;ksa dks ?kVkdj [;kfr osQ oqQy ewY; dh
x.kuk djsa vFkkZr (ii)&(iii)
14
,d O;olk; fiNys oqQN o"kks esa 1,00,000 #- dk vkSlr ykHk vftZr djrk gS vkSj blh izdkj osQ
O;olk; esa izfriQy dh lkekU; nj 10% gSA ;fn O;olk; dh fuoy ifjlaifk;ksa dk ewY; 8,20,000 #fn;k gS rks iwthxr vkSlr ykHk fofk }kjk [;kfr osQ ewY; dk fukkZj.k djsaA
gy
vkSlr ykHkksa dk iwthxr ewY;
[;kfr
1,00,000 100
= 10,00,000
10
iwthr ewY;
#-
fuoy ifjlaifk;k
= 10,00,000 #- 8,20,000 #= 1,80,000 #(c) vfkykHkksa dk iwthdj.k % [;kfr dk fukkZj.k, vf/ykHkksa dk iwthdj.k djosQ lh/s Kkr fd;k tk ldrk gSA
bl fofk osQ varxZr vkSlr ykHkksa dk iwthdj.k djus dh vko';drk ugha gSaA blosQ varxZr fuEu pj.k vkrs
gSa &
(i) iQeZ dh fofu;ksftr iwth Kkr djsa ftls oqQy ifjlaifk;ksa esa ls ck nkf;Roksa dks ?kVkdj izkIr fd;k tkrk
gSA
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(ii)
fofu;ksftr iwth ij lkekU; ykHk dh x.kuk djsaA

(iii) fn, x, xr o"kks osQ vkSlr ykHk dh x.kuk djsaA
(iv) vkSlr ykHk esa ls lkekU; ykHk dh jkf'k dks ?kVkdj vfkykHk dh jkf'k dh x.kuk djsaA
(v) vfkykHk dh jkf'k dks izfriQy dh lkekU; nj xqa.kkd ls xq.kk djsa, vFkkZr
vfkykHk
100
lkekU; ifzriQy dh nj
nwljs 'kCnksa esa [;kfr osQ ewY; dks vfkykHk ij iwthr fd;k tkrk gSA bl fofk ls [;kfr dh jkf'k dh x.kuk
mlh izdkj ls dh tkrh gS TkSlk fd vkSlr YkkHkksa dks iwthr djosQ fd;k tkrk gSA
mnkgj.k osQ fy,, mnkgj.k 14 esa nh xbZ la[;kvksa osQ iz;ksx djus ij vkSlr ykHk 1,00,000 #- gS rFkk lkekU;
ykHk 82,000 #- (8,20,000 #- dk 10% ) gksxk_ vfkykHk 1,80,000 #- (1,00,000 #- & 82,000 #-)
fudysxk, [;kfr 18,000 100@10 = 1,80,000 #- gksxhA
d
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[;kfr
mnkgj.k
1-
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15
,d iQeZ dh [;kfr dks fiNys ikp o"kks osQ vkSlr ykHkksa osQ rhu o"kks osQ ; osQ vkkkj ij
yxk;k tkrk gS tks fd bl izdkj gSa %
o"kZ
2-
ykHk (gkfu)
(#-)
2002
10,000
2003
15,000
2004
4,000
2005
(5,000)
2006
6,000
;fn iQeZ dh oqQy fofu;ksftr iwth 1,00,000 gS vkSj izfriQy dh lkekU; nj 8% gSA fiNys
5 o"kks dk vkSlr ykHk 12,000 #- gS vkSj [;kfr dk vuqeku rhu o"kks osQ vfkykHkksa ij yxk;k
tkrk gSaA
3- jke cznlZ dk vkSlr ykHk 30,000 #- gSa vkSj iwt
h 2,00,000 #- gSAa O;olk; esa lkekU; izfriQy
dh nj 10% gSA vfkykHk dh iwt
hdj.k fofk dk iz;ksx djrs gq, [;kfr dk ewY; Kkr djsA
o
n
gy
1.
oqQy ykHk
vkSlr ykHk
[;kfr
= 10,000
=
=
#- + 15,000 #- + 4,000 #- + 6,000 #- & (5,000 #-) =

30,000@5 = 6,000 #vkSlr ykHk 3
= 6,000 #- 3 = 18,000 #-
30,000
#-
140

2.
= 12,000
lkekU; ykHk
= 1,00,000
#8
= 8,000
100
#-
vfkykHk = vkSlr ykHk lkekU; ykHk

= 12,000 #- 8,000 #- = 4,000 #[;kfr = vfkykHk 3
= 4,000 #- 3 = 12,000 #lkekU; ykHk = 2,00,000 #- 10@100
= 20,000 #= 30,000 #- 20,000 #- = 10,000 #vf/ykHk = vkSlr ykHk lkekU; ykHk
[;kfr = vfkykHk 100 @ izfriQy dh lkekU; nj
= 10,000 #- 100@10 = 1,00,000 #-
3.
3-5-5
vkSlr ykHk
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[;kfr dk O;ogkj
tSlk fd igys ls of.kZr gS] u;k lk>snkj, iQeZ osQ ykHkksa esas ls fo|eku lk>snkj dk Hkkx vfkxzfgr djrk
gS rFkk vf/ykHk esa gqbZ gkfu dh {kfriwfrZ osQ fy, oqQN vfrfjDr jkf'k yxkrk gSA ;g mlosQ Hkkx dh [;kfr
dgykrh (izhfe;e Hkh dgrs gSa) gSA fodYi osQ rkSj ij, og iQeZ dh iqLrdksa esa [;kfr [kkrk [kksyus osQ
fy, lger gks ldrk gS] ftlls fd iqjkus lk>snkjksa osQ [kkrs esa vko';d tek dh tk losQA blfy, tc
,d u;k lk>snkj izos'k djrk gS rks [;kfr dk O;ogkj nks izdkj ls fd;k tkrk gSA
(1) izhfe;e fofk
(2) iquewZY;kadu fofk
3-5-5-1
izhfe;e fofk
tc ,d u;k lk>snkj vius Hkkx dh [;kfr dh jkf'k dk Hkqxrku jksdM+ osQ :i esa djrk gS rks bl fofk
dk iz;ksx fd;k tkrk gSA u, lk>snkj }kjk ykbZ xbZ izhfe;e dh jkf'k dks fo|eku lk>snkjksa esa muosQ R;kx
vuqikr esa foHkkftr fd;k tkrk gSA ;fn bl jkf'k dk Hkqxrku iqjkus lk>snkjksa dks cM+s lk>snkj }kjk futh
:i ls fd;k tkrk gS, rks iQeZ dh iqLrdksa esa dksbZ izfo"Vh ugha dh tk,xh ysfdu tc jkf'k dk Hkqxrku
iQeZ osQ ek;e ls fd;k tkrk gS] tks fd lkekU; fLFkfr esa gksrk gS rks fuEu jkst+ukepk izfof"V;k dh
tka,xh%
1.
jksdM+ [kkrk
[;kfr [kkrs ls
(izhfe;e osQ fy, u, lk>snkj }kjk ykbZ xbZ jkf'k)
[;kfr [kkrk
orZeku lk>snkjksa dk iwth [kkrs (O;fDrxr) ls
(orZeku lk>snkjksa osQ chp [;kfr dk foHkktu
muosQ R;kx vuqikr esa)
o
n
2.
uke
uke
141
fodYi osQ rkSj ij, bls u, lk>snkj osQ iwth [kkrksa esa tek djsaxs vkSj mlosQ ckn orZeku lk>snkjksa osQ
i{k esa muosQ R;kx vuqikr esa lek;ksftr djsaxsA bl fLFkfr esa jkst+ukepk izfof"V bl izdkj dh tk,xh%
(i)
(ii)
jksdM+ [kkrk
u, lk>snkj dk iwth [kkrs ls
(u, lk>snkj }kjk [;kfr osQ Hkkx osQ fy,
ykbZ xbZ jkf'k)
u, lk>snkj dk iwth [kkrk
orZeku lk>snkjksa osQ iwth [kkrs ls (O;fDrxr)
(u, lk>snkj }kjk ykbZ xbZ [;kfr dk orZeku
lk>snkjksa osQ chp R;kx vuqikr esa caVokjk)
uke
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;fn lk>snkj ;g fu.kZ; djrs gSa fd muosQ iwth [kkrksa ess tek dh xbZ [;kfr dh jkf'k dks O;kikj esa
j[kk tk,xk, rc dksbZ Hkh vfrfjDr izfof"V djus dh vko';drk ugha gSA ;fn os jkf'k dks fudkyus dk
fu.kZ; ysrs gSa (iw.kZr ;k vkaf'kd) rc fuEu vfrfjDr izfof"V dh tk,xh %
orZeku lk>snkjksa dk iwth [kkrk (O;fDrxr)
jksdM+ [kkrs ls
([;kfr dh jkf'k dk orZeku lk>snkjksa
}kjk vkgj.k)
mnkgj.k
uke
16
lquhy vkSj fnyhi iQeZ esa lk>snkj gSa vkSj ykHk rFkk gkfu dk foHkktu 5% 3 osQ vuqikr esa djrs gSaA lfpu
iQeZ esa 1@5 Hkkx osQ ykHk osQ fy, izos'k djrk gSA og iwth osQ fy, 20,000 #- vkSj [;kfr osQ Hkkx
osQ fy, 4,000 #- ykrk gSA vko';d jkst+ukepk izfof"V;k nsaA
(v) tc [;kfr dh jkf'k dks O;olk; esa j[kk tkrk gSA
(c) tc [;kfr dh iw.kZ jkf'k dks fudky fn;k tkrk gSaA
(l) tc [;kfr dh jkf'k dk 50 izfr'kr fudkyk tkrk gSA
gy
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(v) tc [;kfr dh jkf'k orZeku lk>snkjksa osQ [kkrksa esa tek dh tkrh gS vkSj O;olk; dh iqLrdksa
esa n'kkZ;h tkrh gSA
142

lquhy] fnyhi vkSj lfpu dh iqLrosQa
jkst+ukepk
frfFk
fooj.k
jks- i`la-
uke
jkf'k
(#-)
tek
jkf'k
(#-)
(i)
jksdM+ [kkrk
uke
24,000
lfpu osQ iwth [kkrs ls
20,000
[;kfr [kkrs ls
4,000
(lfpu }kjk iwth o [;kfr osQ fy, ykbZ xbZ jkf'k)
(ii)
[;kfr [kkrk
uke
4,000
lquhy osQ iwth [kkrs ls
2,500
fnyhi osQ iwth [kkrs ls
1,500
(lquhy o fnyhi dks 5% 3 osQ vuqikr esa
[;kfr dk gLrkarj.k)
fodYi% ;fn [;kfr dks [kkrk iqLrdksa esa ugha n'kkZ;k tk;s rks uhps nh xbZ izfof"V;k vfHkysf[kr dh tk,xh%
##(i)
jksdM+ [kkrk
uke
24,000
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lfpu osQ iwth [kkrs ls

lfpu dk iwth [kkrk
lquhy osQ iwth [kkrs ls
fnfyi ds iwth [kkrs ls
(ii)
24]000
4]000
2]500
1]500
fVIi.kh % ;g ekuk x;k gS fd R;kx vuqikr, iqjkus ykHk foHkktu vuqikr osQ leku gSA
(c)
tc orZeku lk>snkjksa }kjk [;kfr dh iw.kZ jkf'k dks fudky fy;k tkrk gS %
jkst+ukepk
frfFk
123-
fooj.k
mijksDr (v) dh rjg

mijksDr (v) dh rjg
lquhy dk iwth [kkrk
fnyhi dk iwth [kkrk
jksdM+ [kkrs ls
(lquhy vkSj fnyhi }kjk [;kfr osQ Hkkx dk
jksdM+ fudkyus ij)
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(l)
frfFk
123-
jks-i`la-
uke
jkf'k
(#-)
tek
jkf'k
(#-)
2,500
1,500
uke
uke
tc orZeku lk>snkjksa dks tek dh xbZ [;kfr dh jkf'k dk
50
4,000
izfr'kr fudkyk tkrk gSa
jkst+ukepk
fooj.k
mijksDr (v) dh rjg

mijksDr (v) dh rjg
lquhy dk iwth [kkrk
uke
fnyhi dk iwth [kkrk
uke
jksdM+ [kkrs ls
([;kfr osQ 50 izfr'kr Hkkx osQ cjkcj jksdM+ fudkyus ij)
jks-i`la-
uke
(#-)
tek
(#-)
1,250
750
2,000
143

mnkgj.k
17
fot; vkSj lat; iQeZ esa lk>snkj gSa vkSj ykHk o gkfu dk foHkktu 3% 2 osQ vuqikr essa djrs gSaA os vt;
dks ykHk esa 1@4 Hkkx osQ fy, lk>snkjh esa izos'k djkus dk fu.kZ; ysrs gSA vt; 30,000 #- iwth osQ fy,
vkSj [;kfr osQ fy, vko';d jkf'k dh jksdM+ ykrk gSA iQeZ dh [;kfr dk ewY;kadu 20,000 #- esa gqvkA
u;k ykHk foHkktu vuqikr 2%1%1 gSaA fot; vkSj lat; vius Hkkx dh [;kfr dks vkgfjr djrs gSaA
vko';d jkst+ukepk izfof"V;k djsaA
gy
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(v) vt; vius Hkkx dh [;kfr osQ fy, 5,000 #- ykrk gS (20,000 #- dk 1@4)
(c) R;kx vuqikr 2 % 3 dh x.kuk fuEu gSa %
fot; osQ fy,, iqjkuk vuqikr 3@5 vkSj u;k vuqikr 2@4, vr% mldk R;kx vuqikr gksxk
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12 -10
2
3 2
=
=
20
20
5 4
lat; osQ fy,, iqjkuk vuqikr 2@5 vkSj u;k vuqikr 1@4, vr% mldk R;kx vuqikr gksxk
=
3
2 1
8 5
=
=
20
5 4
20
fot;] lat; vkSj vt; dh iqLrosaQ

jkst+ukepk
frfFk
1-
fooj.k
jks-i`la-
uke
jkf'k
(#-)
jksdM+ [kkrk
uke
35,000
vt; osQ iwth [kkrs ls
[;kfr [kkrs ls
(vt; }kjk iwth vkSj [;kfr dh ykbZ xbZ jkf'k)
2[;kfr [kkrk
uke
5,000
fot; osQ iwth [kkrs ls
lat; osQ iwth [kkrs ls
(vt; }kjk ykbZ xbZ [;kfr dh jkf'k dk fot;
o lat; }kjk R;kx vuqikr esa foHkktu)
3fot; dk iwth [kkrk
uke
2,000
lat; dk iwth [kkrk
uke
3,000
jksdM+ [kkrs ls
(vius Hkkx dh [;kfr osQ jksdM+ dk vt;
o lat; }kjk fudkys tkus ij)
fVIi.kh % fodYi osQ rkSj ij (1) rFkk (2) dh jkst+ukepk izfof"V bl izdkj gksxh%
o
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tek
jkf'k
(#-)
30,000
5,000
2,000
3,000
5,000
144

fot;] lat; vkSj vt; dh iqLrosaQ
jkst+ukepk
frfFk
fooj.k
jks-i`la-
1-
2-
jksdM+ [kkrk
vt; osQ iwth [kkrs ls
(vt; }kjk ykbZ xbZ iwth
[;kfr 5,000 #-)
uke
jkf'k
(#-)
tek
jkf'k
(#-)
d
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35,000
uke
35,000
30,000
#- vkSj
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vt; dk iwth [kkrk

fot; osQ iwth [kkrs ls
lat; osQ iwth [kkrs ls
(vt; }kjk ykbZ xbZ [;kfr dh jkf'k dk fot;
vkSj lat; }kjk 2% 3 osQ R;kx vuqikr esa cVokjk)
5,000
uke
2,000
3,000
tc [;kfr iqLrdksa esa fo|eku gks % mijksDr [;kfr dk O;ogkj bl ekU;rk ij vkkkfjr gS fd iQeZ dh
iqLrdksa esa [;kfr [kkrk ugha gSA ;g laHko gS] tcfd u;k lk>snkj vius [;kfr esa Hkkx dh jkf'k jksdM+
esa ykrk gS rks [;kfr dh oqQN jkf'k iqLrdksa esa igys ls gh fo|eku gksA bl fLFkfr esa u, lk>snkj }kjk
ykbZ xbZ [;kfr dh jkf'k dks, iqjkus lk>snkjksa osQ [kkrksa esa tek djus osQ i'pkr fo|eku [;kfr dks iqjkus
lk>snkjksa osQ [kkrksa esa muosQ iqjkus ykHk foHkktu vuqikr esa uke djosQ vifyf[kr fd;k tk,xkA fdarq ;fn
;g fu.kZ; fy;k tkrk gS fd [;kfr dks iqLrdksa es iqjkus ewY; esa n'kkZ;k tk,xk] rks u, lk>snkjksa }kjk ykbZ
xbZ jkf'k dks vkuqikfrd :i ls de dj fn;k tk,xkA nwljs 'kCnksa esa u;k lk>snkj iqLRkdksa esa igys ls fo|eku
[;kfr dh jkf'k ls vfkd, lgefr ewY; esa vius Hkkx dh jkf'k dks jksdM+ osQ :i esa yk,xkA
mnkgj.k 17 es,a iQeZ dh [;kfr dk ewY;kadu 20,000 #- gqvk rFkk vt; tks fd 1@4 Hkkx osQ fy, izo's k
djrk gS] vius Hkkx dh [;kfr osQ fy, 5,000 #- ykrk gSA eku yhft,, iQeZ dh iqLrdksa esa [;kfr dk
ewY; 10,000 #- igys ls n'kkZ;k x;k gS rFkk bldks j[kus osQ fy, dksbZ fu.kZ; ugha gqvk gSA bl fLFkfr es,a
vt; }kjk ykbZ xbZ [;kfr dh jkf'k dks fot; vkSj lat; osQ [kkrs esa tek djus osQ i'pkr [;kfr dh fo|eku
jkf'k dks vifyf[kr djus osQ fy, fuEu vfrfjDr jkstu+ kepk izfof"V dk vfHkys[ku fd;k tk,xk %
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frfFk
fooj.k
fot; dk iwth [kkrk

lat; dk iwth [kkrk
[;kfr [kkrs ls
([;kfr dks iqjkus vuqikr esa vifyf[kr djus ij)
jks-i`la-
uke
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
6,000
4,000
10,000
145
;fn lk>snkjksa }kjk [;kfr [kkrs dks igys dh rjg gh j[kus dk fu.kZ; fy;k tkrk gS, rks u;k lk>snkj
vius Hkkx dh [;kfr osQ :i esa osQoy iqLrd ewY; vkSj oqQy ewY; osQ chp osQ varj dh jkf'k dks yk,xkA
nwljs 'kCnksa esa vt; }kjk 2,500 #- yk, tk,xs (10,000 #- dk 1@4 Hkkx) (20,000 #-&10,000 #-) tks
fd iqjkus lk>snkjksa esa R;kx vuqikr esa tek dh tk,xh rFkk fo|eku [;kfr dh jkf'k dks vifyf[kr djus
osQ fy, dksbZ izfof"V ugha dh tk,xhA
mnkgj.k 18
Jhdkar vkSj jeu iQeZ esa lk>snkj gSa vkSj ykHk rFkk gkfu dk foHkktu 3% 2 osQ vuqikr esa djrs gSaA os 1@3
Hkkx osQ ykHk osQ fy, osadV dks lk>snkjh esa izos'k djkus dk fu.kZ; ysrs gSA osadV viuh iwth osQ fy,
30,000 #- ykrk gSA og vius Hkkx dh [;kfr dh vko';d jkf'k ykus dh izfrKk djrk gSA izos'k dh
frfFk dks [;kfr dk ewY;kadu 24,000 #- gqvkA 12,000 #- dh [;kfr iqLrdksa esa igys ls ekStwn gSA
osadV vius Hkkx dh [;kfr osQ fy, vko';d jkf'k ykrk gS vkSj orZeku [;kfr [kkrs dks vifyf[kr djus
osQ fy, lger gksrk gSA
iQeZ dh ys[kk iqLrdksa esa vko';d jkst+ukepk izfof"V;k nsaA
gy
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Jhdkar] jeu vkSj osadV dh iqLrosQa
jkst+ukepk
frfFk
1-
fooj.k
jks-i`la-
uke
jkf'k
(#-)
tek
jkf'k
(#-)
jksdM+ [kkrk
uke
38,000
osadV osQ iwth [kkrs ls
30,000
[;kfr [kkrs ls
8,000
(vius Hkkx dh iwth o [;kfr dh jkf'k ykus ij)
2[;kfr [kkrksa ls
uke
8,000
Jhdkar osQ iwth [kkrs ls
4,800
jeu osQ iwth [kkrs ls
3,200
(osadV }kjk ykbZ xbZ [;kfr dh jkf'k iqjkus lk>snkjksa
}kjk R;kx vuqikr esa foHkkftr)
3Jhdkar dk iwth [kkrk
uke
7,200
jeu dk iwth [kkrk
uke
4,800
[;kfr [kkrs ls
12,000
(iqLrdksa esa orZeku [;kfr dks iqjkus vuqikr
esa vifyf[kr djus ij)
fVIi.kh % D;ksafd u;k lk>snkj ykHk esa vius Hkkx osQ fy, Jhdakr vkSj jeu ls ftl vuqikr esa vfkxzg.k djsxk
mlosQ ckjs esa oqQN of.kZr ugha gSA ;g n'kkZrk gS fd og osadV osQ i{k esa ykHk osQ Hkkx dk R;kx vius iqjkus vuqikr
essa djsaxs tks fd 3% 2 gSA
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3-5-5-2 iqueZwY;kadu fofk

bl fofk dks rc viuk;k tkrk gS tc u;k lk>snkj vius Hkkx dh [;kfr ykus esa vleFkZ gSA bl fLFkfr
esas iqLrdksa esa [;kfr [kkrk, iqjkus lk>snkjksa dks muosQ iqjkus ykHk gkfu vuqikr esa tek djosQ [kksyk tkrk
gSA tc iqLrdksa esa [;kfr [kkrk [kksyk tkrk gS rks ;gk nks laHkkouk, mRi gksrh gSa%
(v) izos'k osQ le; iqLrdksa esa [;kfr [kkrk ugha gksus ij, vkSj
(c) izos'k osQ le; iqLrdksa esas igys ls [;kfr [kkrk gksus ijA
(v) tc iqLrdksa esa [;kfr [kkrk fo|eku u gks % tc u, lk>snkj osQ izos'k osQ le; iqLrdksa esa [;kfr
[kkrk fo|eku u gks, [;kfr [kkrs dks mlosQ iw.kZ ewY; ls [kksyk tk,xkA blosQ fy, [;kfr [kkrs dks iw.kZ
ewY; ls uke i{k esa fy[kk tk,xk rFkk iqjkus lk>snkjksa dks muosQ ykHk foHkktu vuqikr ls tek fd;k tk,xkA
jkst+ukepk izfof"V bl izdkj gksxh %
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[;kfr [kkrk
iqjkus lk>snkjksa osQ iwth [kkrs ls (O;fDrxr)
([;kfr dks iqjkus vuqikr esa iw.kZ ewY; ls n'kkZ;k x;k)
uke
iQeZ osQ rqyu i=k esa [;kfr dks iw.kZ ewY; ls n'kkZ;k tk,xkA
mnkgj.k 19
vkgqtk vkSj c:vk iQeZ esa lk>snkj gSa vkSj ykHk vkSj gkfu dk foHkktu 3% 2 osQ vuqikr esa djrs gSAa os pkS/jh
dks 1@5 Hkkx osQ ykHk osQ fy, izo's k djkus dk fu.kZ; ysrs gSa ftls og vkgqtk vkSj c:vk ls cjkcj vuqikr
esa izkIr djsxkA [;kfr dk ewY;kadu 30,000 #- gqvkA pkS/jh iwt
h osQ fy, 16,000 #- ykrk gS rFkk og
[;kfr osQ dksbZ Hkh jkf'k ykus dh fLFkfr esa ugha gSA iQeZ dh iqLrdksa esa [;kfr [kkrk fo|eku ugha gSA iQeZ
dh iqLrdksa esa [;kfr [kkrk iw.kZ ewY; ls [kksyk tk,xkA vko';d jkstu+ kepk izfof"V;ksa dk vfHkys[ku djsAas
gy
vkgqtk] c:vk vkSj pkS/jh dh iqLrosQa
jkst+ukepk
frfFk
1-
fooj.k
jksdM+ [kkrk
pkS/jh osQ iwth [kkrs ls
(iwth dh jkf'k ykus ij)
2[;kfr [kkrk
vkgqtk osQ iwth [kkrs ls
c:vk osQ iwth [kkrs ls
(iqjkus vuqikr esa iw.kZ ewY; ls [;kfr [kksyus ij)
fVIi.kh & rqyu i=k esa [;kfr dks 30,000 #- n'kkZ;k tk,xkA
o
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jks-i`la-
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
16,000
16,000
uke
30,000
18,000
12,000
147
dHkh&dHkh ,d lk>snkj vius Hkkx dh [;kfr dk oqQN Hkkx ykrk gSA bl fLFkfr esa [;kfr osQ fy,
ykbZ xbZ jkf'k dks iqjkus lk>snkjksa esa muosQ R;kx vuqikr esa ckVus osQ i'pkr [;kfr [kkrs dks iqLrdksa esa
lk>snkj }kjk ugha ykbZ xbZ jkf'k osQ Hkkx osQ fy, [kksyk tkrk gSA mnkgj.k osQ fy,, iwtk vkSj lanhi ykHkksa
dk foHkktu 3%3 esa djrs gq, lk>snkj gSaA og rq"kkj dks ykHk osQ 1@4 Hkkx osQ fy, izos'k nsrs gSaA rq"kkj
dks [;kfr dh oqQy vuqekfur jkf'k 90,000 #- esa ls mldh [;kfr dk Hkkx 30,000 #- ykuk gSA ijarq
og 15,000 #- (ns; jkf'k dk vkkk) ykrk gSA bl fLFkfr esa iwtk vkSj lanhi osQ iwth [kkrksa esa 15,000
#- R;kx vuqikr esa foHkkftr djus osQ i'pkr [;kfr [kkrk 45,000 #- (oqQy ewY; dk vkkk) muosQ
iqjkus ykHk foHkktu vuqikr esa tek djosQ [kksyk tk,xkA
(c) tc [;kfr iqLrdksa esa igys ls gh fo|eku gks % ;fn iqLrosaQ igys ls gh [;kfr [kkrs dk 'ks"k n'kkZ
jgh gksa rks [;kfr dk lek;kstu iqjkus lk>snkjksa osQ e; muosQ iwt
h [kkrksa esa muosQ lgefr ewY; rFkk iqLrdksa
esa n'kkZ;s x, [;kfr osQ ewY; esa varj ls fd;k tk,xkA iqLrdksa esa n'kkZ;h xbZ [;kfr dh jkf'k lgefr ewY;
ls de ;k T;knk gks ldrh gSA ;fn ;g lgefr ewY; ls de gS rks [;kfr osQ lgefr ewY; rFkk iqLrdksa
esa n'kkZ;s x, ewY; osQ varj ls [;kfr [kkrs dks uke vkSj iqjkus lk>snkjksa osQ iwth [kkrksa dks muosQ iqjkus ykHk
foHkktu vuqikr ls tek fd;k tk,xkA ;fn, ;g lgefr ewY; ls vfkd gS rks varj dks iqjkus lk>snkjksa
osQ iwth [kkrksa esa muosQ iqjkus ykHk foHkktu vuqikr esa uke rFkk [;kfr [kkrs dks tek djsaxsA
vr% jkst+ukepk izfof"V;k bl izdkj gksxh %
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(v) tc iqLrdksa esa ntZ [;kfr dk ewY; lgefr ewY; ls de gks%

[;kfr [kkrk
uke
([;kfr [kkrk lger ewY; ij [kksyus ij)
(c) tc iqLrdksa esa ntZ [;kfr dk ewY; lgefr ewY; ls vf/d gks%
iqjkus lk>snkjksa dk iwth [kkrk ( O;fDrxr)
uke
[;kfr [kkrs ls
([;kfr dk ewY; lger ewY; rd uke fd;k)
mnkgj.k
20
jke vkSj jfge iQeZ osQ lk>snkj gSa vkSj ykHk o gkfu dk foHkktu 3 % 2 osQ vuqikr esa djrs gSA jkgqy
ykHk esa 1@3 Hkkx osQ fy, lk>snkjh djrk gSA og iwth osQ fy, 10,000 #- ykrk gSA fdarq og vius Hkkx
dh [;kfr ykus esa vleFkZ gS ftldk ewY;kadu 30,000 #- fd;k x;k gSA fuEu ifjfLFkfr;ksa osQ fy,
vko';d jkst+ukepk izfof"V;k djsaA
(v) tc iQeZ dh iqLrdksa esa [;kfr dk [kkrk ugha [kksyk x;k gS_
(c) tc iQeZ dh iqLrdksa esa [;kfr dk ewY; 15,000 #- n'kkZ;k x;k gS_ vkSj
(l) tc iQeZ dh iqLrdksa esa [;kfr dks 36,000 #- ij ewY;kafdr fd;k x;k gSA
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(v) tc iqLrdksa esa [;kfr [kkrk ugha gSA
jke] jghe vkSj jkgqy dh iqLrosaQ
jkst+ukepk
frfFk
1-
2-
fooj.k
jks-i`la-
jksdM+ [kkrk
jkgqy osQ iwth [kkrs ls
(jkgqy }kjk ykbZ xbZ iwth dh jkf'k)
[;kfr [kkrk
jke osQ iwth [kkrs ls
jghe osQ iwth [kkrs ls
(iqjkus ykHk foHkktu vuqikr esa [;kfr [kkrs
dks iw.kZ ewY; ls [kksyk x;k)
uke
jkf'k
(#-)
tek
jkf'k
(#-)
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10,000
uke
10,000
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(c) tc [;kfr dk ewY; iqLrdksa esa
15,000
30,000
uke
18,000
12,000
#- gS
jkst+ukepk
frfFk
1-
2-
fooj.k
jks-i`la-
jksdM+ [kkrk
[;kfr [kkrk
jghe osQ iwth [kkrs ls
(lger ewY; ls [;kfr [kkrk [kksyus ij)
(l) tc iqLrdksa esa [;kfr dk ewY;
36,000
uke
jkf'k
(#-)
tek
jkf'k
(#-)
10,000
uke
10,000
15,000
uke
9,000
6,000
#- gS
jkst+ukepk
frfFk
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1-
2-
fooj.k
jksdM+ [kkrk
jke dk iwth [kkrk
jghe dk iwth [kkrk
[;kfr [kkrs ls
(lger ewY; ls [;kfr dks de djus ij)
jks-i`la-
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
10,000
10,000
uke
uke
3,600
2,400
6,000
149
lkekU;r% tc iQeZ dh iqLrdksa esa [;kfr [kkrk [kksyk tkrk gS rks bls rqyu i=k esa lgerh ewY; ij
n'kkZ;k tkrk gSA ;fn lk>snkjksa us ;g fu.kZ; fy;k gks fd lk>snkjksa osQ iwt
h [kkrksa esa vko';d lHkh lek;kstuksa
osQ i'pkr~, [;kfr dks iQeZ osQ rqyu i=k esa ugha n'kkZ;k tk,xk rks ,slh fLFkfr esa [;kfr dks vifyf[kr
fd;k tk,xkA ,slk [;kfr [kkrs dks lHkh lk>snkjksa osQ [kkrksa osQ tek rFkk iwt
h [kkrksa dks (u, lk>snkj lfgr)
u, ykHk foHkktu vuqikr osQ vk/kj ij uke i{k esa n'kkZ;k tk,xkA bl O;ogkj dk fuoy izHkko u, lk>snkj
osQ iwth [kkrs dks mlosQ [;kfr osQ Hkkx ls uke fd;k tk,xk rFkk iqjkus lk>snkjksa osQ iwth [kkrksa dks R;kx
vuqikr esa tek fd;k tk,xk rFkk [;kfr dk 'ks"k 'kwU; n'kkZ;k tk,xkA
mnkgj.k
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v vkSj c lk>snkj gSaA ykHk gkfu dk foHkktu cjkcj djrs gSaA os l dks lk>snkjh esas izos'k djkrs gSa rFkk
u;k vuqikr 4% 3% 2 fuf'pr gksrk gSA l [;kfr osQ fy, oqQN Hkh ykus esa vleFkZ gS ysfdu iwt
h osQ fy,
25,000 #- ykrk gSA iQeZ dh [;kfr dk ewY;kadu 18,000 #- gSA ;g ekurs gq, vko';d jkst+ukepk
izfof"V nsa fd lk>snkj rqyu i=k esa [;kfr dk ewY; ugha n'kkZuk pkgrsA
gy
v] c vkSj l dh iqLrosQa
jkst+ukepk
frfFk
1-
2-
3-
fooj.k
jksdM+ [kkrk
l osQ iwth [kkrs ls
(l }kjk iwth osQ fy, jksdM+ ykus ij)
[;kfr [kkrk
v osQ iwth [kkrs ls
c osQ iwth [kkrs ls
([;kfr dks iw.kZ ewY; ls [kksyus ij)
v dk iwth [kkrk
c dk iwth [kkrk
l dk iwth [kkrk
[;kfr [kkrs ls
([;kfr dks vifyf[kr djus ij)
o
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jks-i`la-
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
25,000
25,000
uke
uke
uke
uke
18,000
9,000
9,000
8,000
6,000
4,000
mijksDr (2) vkSj (3) izfof"V;ksa dk fuoy izHkko ;g gksxk fd l dk iwth [kkrk
ls uke gksxk rFkk v dk iwth [kkrk vkSj c dk iwth [kkrk muosQ R;kx vuqikr e'k%
18,000
4,000
1,000
##-
150
(tek 9,000 #- uke 8,000 #-) vkSj 3,000 #- ( tek 9,000 #- uke 6,000 #-) ls tek
fd;k tkrk gSA [;kfr [kkrk dksbZ 'ks"k ugha n'kkZ,xkA
dHkh&dHkh lk>snkj ;g fu.kZ; ysrs gSa fd iqLrdksa esa [;kfr [kkrk ugha n'kkZ;k tk,xk (jkst+ukepk vkSj
[kkrksa esa Hkh ugha)A bl fLFkfr esa [;kfr dk lek;kstu osQoy ,d izfof"V }kjk, u, lk>snkj osQ iwth [kkrs
dks mlosQ Hkkx dh [;kfr ls uke djosQ vkSj iqjkus lk>snkjksa osQ iwth [kkrksa dks muosQ R;kx vuqikr dh
jkf'k ls tek djosQ dh tk,xhA ;fn mnkgj.k 21 esa ge [;kfr dk O;ogkj blh izdkj djsa rks [;kfr dh
izfof"V bl izdkj gksxh%
frfFk
fooj.k
jks-i`la-
uke
jkf'k
(#-)
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l dk iwth [kkrk
v osQ iwth [kkrs ls
c osQ iwth [kkrs ls
(l dh ekx dh [;kfr dk lek;kstu)
uke
4,000
tek
jkf'k
(#-)
1,000
3,000
mijksDr izfof"V dk lk>snkjksa osQ iwth [kkrksa ij jkst+ukepk izfof"V;k (2) vkSj (3) osQ leku izHkko gksxkA
ckWDl
ys[kk ekud 10 (ys-ek-10) osQ vuqPNsn 16, tks ^^LFkk;h ifjlif;ksa osQ ys[kkadu** ij vk/kfjr gS,
osQ vuqlkj [;kfr lkekU;r% iqLrdksa esa rHkh vfHkysf[kr dh tkrh gS tc eqnzk vFkok ;ksX; izfriQy osQ
:i esa Hkqxrku fd;k tkrk gSA tc dHkh ,d O;olk; dk fdlh ewY; ij vf/xzg.k gksrk gS (ftldk
Hkqxrku udn vFkok Hkkxksa vFkok fdlh vU; :i esa gks) tks fd vf/xzfgr fuoy ifjlaifk;ksa osQ ewY;
ls vf/d gS, rks vkf/D; jkf'k vU; vewkZ ykHkksa osQ dkj.k mRiUu gksrh gSA fokh; :f<ofnrk osQ vk/
kj ij [;kfr ,d le;dky ij vifyf[kr dh tkrh gSA gkykfd oqQN ,sls mie gSa tks [;kfr dks
vifyf[kr ugha djrs gSa] rFkk mls ifjlaifk osQ :i esa iqLrdksa esa cuk, j[krs gSaA
ys[kk ekud (ys- e- &10), osQ vuqPNsn 16 osQ izkokku dks ns[kus ij oqQN fo'ks"kK ;g le>rs gSa fd
lk>snkj osQ izos'k, lsokfuo`fk vkSj lk>snkj dh e`R;q vkSj lk>snkjksa osQ e; ykHk foHkktu vuqikr esa ifjorZu
dh fLFkfr esa iQeZ dh iqLrdksa esa [;kfr [kkrk ugha [kksyk tk ldrk gS vkSj bl volj ij [;kfr ls lacafkr
lHkh izfof"V;ksa dk vfHkys[ku iQEkZ dh iqLrdksa esa izR;{k :i ls osQoy lk>snkjksa osQ iwth [kkrksa esa fd;k
tkrk gSA ;g ys[kk ekud &10 dh vokkj.kk ls vyx gSA ;g ys[kk ekud n'kkZrk gS fd lkekU;r% [;kfr
dks iqLrdksa esa ugha yk;k tk,xk tc rd fd bldk Hkqxrku ugha fd;k x;k gks rFkk tc Hkh bldks
vfHkysf[kr fd;k tk, bls ,d le;kofk osQ i'pkr vifyf[kr fd;k tk,A blfy, vkus okys lk>snkj
}kjk mlosQ Hkkx dh [;kfr dh ykbZ xbZ jkf'k dks [;kfr [kkrs esa tek djus osQ i'pkr bls [;kfr [kkrs dks
uke djrs gq, iqjkus lk>snkjksa osQ iwth [kkrs esa gLrkarfjr djsaxsA blh izdkj tc vkus okyk lk>snkj vius Hkkx
dh vko';d [;kfr dh jkf'k ykus esa vleFkZ gksrk gS rks [;kfr [kkrs dks blosQ lgefr ewY; ls iqjkus
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lk>snkjksa dks muosQ iqjkus ykHk foHkktu vuqikr esa tek djosQ [kksyk tk,xk vkSj blosQ i'pkr bl jkf'k dks rqjra
u, ykHk foHkktu vuqikr esa lHkh lk>snkjksa (u, lk>snkjksa lfgr) osQ [kkrs esa uke fd;k tkuk Lohdk;Z gS]
D;ksfa d u, lk>snkj osQ iwt
h [kkrs dk 'ks"k mlosQ [;kfr osQ va'k ls de gks tkrk gSA
egRoiw.kZ ;g gS fd [;kfr [kkrk lkekU; fLFkfr esa ifjlaifk osQ :i esa [kksyus ij ;ku ugha fn;k
tkrk RkFkk ;fn tc bldks yk;k tkrk gS rks bls y?kq laHkkfor vofk esa vifyf[kr fd;k tkrk gSA
Lo;a tkfp,
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lgh fodYi NkfV, &

1- lk>snkj osQ izos'k ij, iqjkus rqyu i=k esa n'kkZ;s x, lkekU; lap; gLrkarfjr djsaxs %
(v) lHkh lk>snkjksa osQ iwth [kkrksa esa
(c) u, lk>snkj osQ iwth [kkrksa esa
(l) iqjkus lk>snkjksa osQ iwth [kkrksa esa
(n) buesa ls dksbZ ugha
2- vk'kk vkSj fu'kk ykHkksa dk foHkktu 2%1 essa djrs gSaA vk'kk osQ iq=k, vk'kh"k dks 1@4 Hkkx osQ fy,
ftldk 1@8 Hkkx vk'kk }kjk mlosQ iq=k dks migkj esa fn;k x;k gSA 'ks"k ;ksxnku fu'kk }kjk fn;k x;k
gSA iQeZ dh [;kfr dk ewY;kadu 40,000 #- fd;k x;kA iqjkus lk>snkjksa osQ iwth [kkrksa esa fdruh
[;kfr tek dh tk,xhA
(v) 2,500 #- izR;sd
(c) 5,000 #- izR;sd
(l) 20,000 #- izR;sd
3- v, c vkSj l ,d iQeZ esa lk>snkj gSaA n u, lk>snkj osQ :i esa izos'k djrk gSA
(v) iqjkuh iQeZ dk fo?kVu gksxk
(c) iqjkuh iQeZ rFkk iqjkuh lk>snkjh dk fo?kVu gksxk
(l) iqjkuh lk>snkjh, iquxZfBr gksxhA
(n) buesa ls dksbZ ughaA
4- fdlh u, lk>snkj osQ izos'k ij, ifjlaifk;ksa esa gqbZ ewY; dh o`f dks uke fd;k tk,xk %
(v) ykHk o gkfu lek;kstu [kkrs esa
(c) ifjlaifk [kkrs esa
(l) iqjkus lk>snkjksa osQ iwth [kkrs esa
5- fdlh u, lk>snkj osQ izos'k ij vforfjr ykHkksa dks tks fd iqjkus iQeZ osQ rqyu i=k esa n'kkZ;s x,
gSa, iwth [kkrksa esa gLrkarfjr gksaxh &
(v) iqjkus lk>snkjksa dks iqjkus iwth foHkktu vuqikr esa
(c) iqjkus lk>snkjksa dks u, ykHk foHkktu vuqikr esa
(l) lHkh lk>snkjh osQ u, ykHk foHkktu vuqikr esa
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3-5-5-3
izpNUu [;kfr
dHkh&dHkh u, lk>snkj osQ izo's k ij [;kfr dk ewY; ugha fn;k x;k gksrkA ,slh fLFkfr esa iwt
h fofu;ksx dh
O;oLFkk vkSj ykHk foHkktu vuqikr osQ vkkkj ij [;kfr dk ewY;kadu fd;k tkrk gSA eku yhft,] v vkSj
c ,d iQeZ esa lk>snkj gSa vkSj iQeZ osQ ykHk dks cjkcj ckVrs gSaA izR;sd dh iwth 45,000 #- gSaA os YkkHk
essa 1@3 Hkkx osQ fy, iQeZ esa u, lk>snkj dks 'kkfey djrs gSaA l 60,000 iwth osQ fy, vkrk gSA vr%
l dh iwth osQ vkkkj ij u;h iquxZfBr iQeZ dh oqQy iwth 1,80,000 #- gksxh (60,000 #- 3)
tcfd iQeZ esa v, c vkSj l dh oqQy okLrfod iwth 1,50,000 #- gSA (45,000 #- + 45,000 #+ 60,000 #-) blls ;g fu"d"kZ fudyrk gS fd ;g varj [;kfr osQ dkj.k gS tks fd 30,000 #gS (1,80,000 #- 1,50,000 #-) ftls v vkSj c cjkcj Hkkx esa ckVsxs (iqjkuk vuqikr)A blls mudk
iwth [kkrk ;fn 60,000 #- gksxk rFkk iQeZ dh oqQy iwth 1,80,000 #- gksxhA fodYi osQ rkSj ij
;fn [;kfr [kkrk ugha [kksyk tkrk gS rc l osQ iwth [kkrs osQ uke i{k esa 10,000 #- fy[ksaxs ([;kfr
dk mldk Hkkx) vkSj v vkSj c izR;sd osQ iwth [kkrsa essa 5,000 #- tek essa fy[ksaxs vkSj iQeZ dh oqQy
iwth igys dh rjg 50,000 #- gksxhA
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gse vkSj use ,d iQeZ esa lk>snkj gSa rFkk 3% 2 osQ vuqikr esa ykHk dk foHkktu djrs gSAa mudh iwt
h e'k%
80,000 #- vkSj 50,000 #- gSaA os 1 tuojh, 2007 dks lse dks Hkkoh ykHk esa 1@5 Hkkx osQ fy, u;k
lk>snkj 'kkfey djrs gSaA lse 60,000 #- dh iwth ysdj vkrk gSA [;kfr osQ ewY; dh x.kuk dhft, vkSj
lse osQ izos'k ij iQeZ dh iqLrdksa esa jkst+ukepk izfof"V;k dhft,A
gy
iQeZ dh [;kfr dh x.kuk&

lse dh iwth
= 60,000 #1
5
lse dk Hkkx
u, iQeZ dh oqQy iwth
=5
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gse
use
lse dk Hkkx
60,000 #- = 3,00,000 #-
= 80,000 #- + 50,000 #- + 60,000 #= 1,90,000
#-
iQeZ dh [;kfr
= 1,10,000 #- (3,00,000 #-
lse dk Hkkx
1
5
&
1,90,000 #-)
1,10,000 #- = 22,000 #-
153

gse, use vkSj lse dh iqLrosQa
jkst+ukepk
frfFk
fooj.k
jks-i`la-
2007
1-
cSad [kkrk
lse osQ iwth [kkrs ls
(lse iQeZ esa iwth ysdj vk;k)
[;kfr [kkrk
gse osQ iwth [kkrs ls
use osQ iwth [kkrs ls
(lse dk izos'k ij gse vkSj use osQ
[kkrs esa [;kfr tek)
2-
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
d
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60,000
60,000
uke
1,10,000
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66,000
44,000
fodfYid :i ls ;fn [;kfr [kkrk ugha [kksyk tkrk rc [;kfr osQ fy, f}rh; jkst+ukepk izfof"V
bl izdkj dh tk,xh %
lse dk iwth [kkrk
uke
gse osQ iwth [kkrs ls
use osQ iwth [kkrs ls
([;kfr dh jkf'k dks iqjkus lk>snkjksa osQ [kkrs esa tek)
22,000
13,200
8,800
Lo;a djsa
1-
,d iQEkZ osQ fiNys rhu o"kks dk ykHk 5,00,000 #-, 4,00,000 #- vkSj 6,00,000 #- gSA fiNys
rhu o"kks osQ vkSlr ykHk osQ pkj o"kZ dh ; osQ vkkkj ij [;kfr osQ ewY; dh x.kuk djsaA
2- ,d iQeZ osQ xr ikap o"kks dk ykHk 20,000 #-, 30,000 #-, 40,000 #-, 50,000 #- vkSj
60,000 #- gSA [;kfr osQ ewY; dh x.kuk lfgr vkSlr ykHk osQ 3 o"kZ osQ ; osQ vkkkj ij Hkkj
1,2,3,4 vkSj 5 dk e'k% iz;ksx djrs gq, djsaA
3- ,d iQeZ dk ykHk o"kZ 2003, 2004, 2005 vkSj 2006 osQ nkSjku e'k% 16,000 #-, 20,000 #24,000 #- vkSj 32,000 gSA iQeZ esa 1,00,000 #- dk iwth fofu;ksx gSA fofu;ksx ij izfriQy
dh lkekU; nj 18% okf"kZd gSA fiNys pkj o"kks osQ vkSlr vf/ykHk osQ 3 o"kZ dh ; osQ vkkkj
ij [;kfr dh x.kuk djsaA
4- mijksDr iz'u esa fn, x, vkdM+ksa osQ vkkkj ij [;kfr dk ewY;kadu vfkykHk osQ iwthdj.k fofk
}kjk dhft,A D;k [;kfr dh jkf'k dk ewY; fHkUu gks ldrk gS ;fn bldh x.kuk vkSlr ykHkksa osQ
iwthdj.k ls dh tk,\ vius mkj dh lR;rk dh iqf"V la[;kRed vkkkj ij dhft,A
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5-
fxjh vkSj 'kkark iQeZ esa lk>snkj gSa vkSj ykHk dk foHkktu cjkcj djrs gSaA os lk>snkjh esa dkp:
dks izos'k nsrs gSa tksfd iQeZ osQ 1@5 Hkkx osQ ykHk osQ fy, iwth osQ vfrfjDr 20,000 #- [;kfr
osQ :i esa ykrk gSA jkst+ukepk izfof"V D;k gksxh, ;fn
(v) iQeZ dh iqLrdksa esa [;kfr [kkrk ugha n'kkZ;k x;k gSA
(c) iQeZ dh iqLrdksa esa [;kfr [kkrk 40,000 #- ls n'kkZ;k x;k gSA
6- v vkSj c iQeZ esas lk>snkj gSa vkSj ykHk dk foHkktu 3% 2 osQ vuqikr esa djrs gSaA os iQeZ esa 1@5
Hkkx osQ ykHk osQ fy, l dks lk>snkjh esa izos'k nsrs gSaA iQeZ dh [;kfr dk ewY;kadu 1,00,000 #gqvkA og vius Hkkx dh [;kfr ykus esa vleFkZ gSA jkst+ukepk izfof"V D;k gksxh ;fn %
(v) [;kfr [kkrk iw.kZ ewY; ls [kksyk tkrk gS mlosQ ckn vifyf[kr fd;k tkrk gSA
(c) [;kfr [kkrk ugha [kksyk tkrkA
3-6
d
e
h
s
T
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l
R
b
E
u
C
p
N re
e
b
o
t
t
lafpr ykHkksa vkSj gkfu;ksa dk lek;kstu
dHkh&dHkh iQeZ esa lafpr ykHk fo|eku gksrs gSa ftudks lk>snkjksa osQ iwth [kkrs esa gLrkarfjr ugh fd;k
tkrk gSA ;g lkekU;r% lkekU; lap;, lap; dks"k vkSj ykHk rFkk gkfu [kkrks osQ 'ks"k osQ :i esa gksrs gSA
u;k lk>snkj bl rjg osQ lafpr ykHkksa esa Hkkx dk vfkdkjh ugha gSA budk caVokjk lk>snkjksa osQ iwth [kkrksa
esa iqjkus ykHk foHkktu vuqikr esa gLrkarfjr djosQ fd;k tkrk gSaA
blh izdkj oqQN lafpr gkfu;k tks fd ykHk rFkk gkfu [kkrs dk uke 'ks"k osQ :i esa iQeZ osQ rqyu i=k
esa n'kkZ;h xbZ gSaA ;g laHko gS fd bu lc dks Hkh iqjkus lk>snkjksa osQ iwth [kkrksa esa gLrkarfjr fd;k tk,A
(ns[ks mnkgj.k 23)
mnkgj.k 23
jktsUnz vkSj lqjsUnz ,d iQeZ esa lk>snkj gSa rFkk 4%1 osQ vuqikr esa ykHk dk foHkktu djrs gSaA os vizSy 15,
2007 dks ujsUnz dks iQeZ esa izos'k nsrs gSaA bl frfFk dks iQeZ osQ lkekU; lap; esa 20,000 #- vkSj ykHk
gkfu [kkrs osQ uke 'ks"k esa 10,000 #- gSA lafpr ykHk o gkfu dks lek;ksftr djus osQ lanHkZ esa vko';d
jkst+ukepk izfof"V;k djsaA
gy
jktsUnz, lqjsUnz vkSj ujsUnz dh iqLrosQa
jkst+ukepk
frfFk
fooj.k
o
n
2007
15 vizSy
lkekU; lap; [kkrk

jktsanz osQ iwth [kkrs ls
lqjsanz osQ iwth [kkrs ls
(ujsanz osQ izos'k ij lkekU; lap; dk jktsanz
vkSj lqjsanz osQ iwth [kkrksa esa gLrkarj.k)
jks-i`la-
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
20,000
16,000
4,000
155

jktsanz osQ iwth [kkrk
lqjsanz osQ iwth [kkrk
ykHk vkSj gkfu [kkrs ls
(ykHk vkSj gkfu [kkrs osQ uke 'ks"k dk
iqjkus lk>snkjksa osQ iwth [kkrksa essa gLrkarj.k)
3-7
uke
uke
8,000
2,000
10,000
d
e
h
s
ifjlaifk;ksa dk iquewZY;kadu vkSj nkf;Roksa dk iqufuZ/kZj.k
u, lk>snkj osQ izos'k ij, ;g x.kuk djuk fd D;k iQeZ dh ifjlaifk;ksa dks muosQ orZeku ewY; ij n'kkZ;k
x;k gS, vko';d gSA bl fLFkfr esa ifjlaifk;ksa dk ewY; vfkd gksxk ;k de gksxkA budk iquewZY;kadu
fd;k tk,xkA blh izdkj nkf;Roksa dk iqu% fu/kZj.k Hkh fd;k tk,xk ftlls iqLrdksa esa budksa muosQ lgh
ewY; ij yk;k tk losQA bl le; ;gk ij oqQN xSj&vfHkysf[kr ifjlaifk;ksa ,oa nkf;Ro Hkh iQeZ esa gks
ldrs gSaA budks Hkh iQeZ dh ys[kk iqLrdksa esa ykuk gksxkA bl ms'; osQ fy, iQeZ iquewZY;kadu [kkrk rS;kj
djrh gSA izR;sd ifjlaifk ;k nkf;Ro ij ykHk ;k gkfu dks bl [kkrs esa gLrkarfjr fd;k tkrk gS rFkk vUr
esas blosQ 'ks"k dks iqjkus lk>snkjksa osQ iwth [kkrksa esa muosQ iqjkus ykHk foHkktu vuqikr esa gLrkarfjr djrs gSaA
nwljs 'kCnksa esa iquewZY;kadu [kkrs dks izR;sd ifjlaifk osQ ewY; esa o`f ij rFkk nkf;Ro esa deh gksus ij
tek fd;k tk,xk D;ksafd ;g ,d vfHkykHk gS vkSj ifjlaifk osQ ewY; esa deh rFkk nkf;Ro esa o`f gksus
ij uke fd;k tk,xk D;ksafd ;g ,d gkfu gSA blh izdkj xSj&vfHkysf[kr ifjlaifk;k tek rFkk
xSj&vfHkysf[kr nkf;Roksa dks iqueZYw ;kadu [kkrs esa uke i{k fd;k tk,xkA ;fn iquewYZ ;kadu [kkrk var esa tek
'ks"k n'kkZrk gS rks ;g fuoy ykHk vkSj ;fn uke 'ks"k n'kkZrk gS rks ;g fuoy gkfu gS, ftldks fd iqjkus
lk>snkjksa esa muosQ ykHk foHkktu vuqikr esa gLrkarfjr fd;k tk,xkA
ifjlaifk;ksa osQ iqueZwY;kadu vkSj nkf;Roksa dks iqufuZ/kZj.k ij fuEu izfof"V;k vfHkysf[kr dh tk,axhA
(i)
T
i
l
R
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e
b
o
t
t
ifjlaifk;ksa osQ ewY; esa o`f ij

ifjlaifk [kkrk
iqueZwY;kadu [kkrs ls
(ii)
(iv)
(ykHk)
ifjlaifk;ksa osQ ewY; esa deh ij
o
n
(iii)
uke
iqueZwY;kadu [kkrk
ifjlaifk [kkrs ls
uke
(gkfu)
nkf;Ro osQ ewY; esa o`f ij

iqueZwY;akdu [kkrk
nkf;Ro [kkrs ls
uke
(gkfu)
nkf;Ro osQ ewY; esa deh ij

nkf;Ro [kkrk
iquewZY;kadu [kkrs ls
uke
(ykHk)
156

(v)
xSj&vfHkysf[kr ifjlaifk osQ fy,

jksdM+ [kkrk
(vi)
uke
(ykHk)
xSj&vfHkysf[kr nkf;Ro osQ fy,

iquewZY;kadu [kkrk
jksdM+ [kkrs ls
(vii)
(gkfu)
iquewZY;kadu ij YkkHk dks gLrkarj.k djus ij, ;fn tek 'ks"k gks
iquewZY;kadu [kkrk
(viii)
uke
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
iquewZY;kadu ij gkfu dks gLrkarfjr djus ij

iqjkus lk>snkjksa osQ iwth [kkrs (O;fDrxr)
fVIi.kh% izfof"V (i), (ii), (iii) vkSj

jkf'k ls fd;k tk,xkA
mnkgj.k
d
e
h
s
uke
(iv)
(iqjkus vuqikr esa)
uke
(iqjkus vuqikr esa)
dks osQoy ifjlaifk;ksa vkSj nkf;Roksa osQ ewY; esa o`f ;k deh dh
24
fuEu rqyu i=k v vkSj c dk gS] tks 3% 2 osQ vuqikr esa YkkHk foHkkftr djrs gSaA
1
nkf;Ro
fofo/ ysunkj
iwth%
v
c
o
n
vizSy,
30,000
20,000
2007
dks v vkSj c dk rqyu i=k
jkf'k ifjlaifk;k
(#-)
nsunkj
LVkWd
50,000 i+QuhZpj
la;a=k ,oa e'khujh
70,000
bl frfFk dks, fuEu 'krks ij l dks lk>snkjh esa izos'k fn;k x;k %
1. l ykHk esa 1@6 Hkkx osQ fy, 15,000 #- dh iwth vkSj
osQ :i esa yk,xkA
2. LVkWd osQ ewY; esa 10% deh rFkk la;a=k ,oa e'khujh esa
jkf'k
(#-)
3,000
12,000
15,000
10,000
30,000
70,000
5,000
10%
#- [;kfr osQ fy, izhfe;e
dh o`f gqbZA
157

3.
i+QuhZpj dk iquewZY;kadu 9,000 #- ij fd;k x;kA

4. fofok nsunkjksa ij 5% lafnX/ .kksa dk izko/ku fd;k x;k vkSj 200 #- fctyh dk fcy nsus
osQ fy, miyCk jgsaxsA
5. 1,000 #- ewY; osQ fofu;ksx (ftUgsa rqyu i=k esa ugha n'kkZ;k x;k gS) cgh [kkrks esa n'kkZ;k tk,xkA
6. ,d ysunkj ftl ij 100 #- ns; gS vifyf[kr fd;k x;kA
jkst+ukepk izfof"V;ksa dk vfHkys[ku djsa vkSj iquewZY;kadu [kkrk vkSj lk>snkjksa osQ iwth [kkrs rS;kj djsaA
d
e
h
s
gy
v, c vkSj l dh iqLrosaQ
jkst+ukepk
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
frfFk
fooj.k
2007
vizSy
01
02
03
cSad [kkrk
l osQ iwth [kkrs ls
[;kfr [kkrs ls
(l iwth vkSj [;kfr dh /ujkf'k yk;k)
[;kfr [kkrk
v osQ iwth [kkrs ls
c osQ iwth [kkrs ls
(izhfe;e dk v vkSj c dks 3% 2
osQ R;kx vuqikr esa cVokjk)
iqueZwY;kadu [kkrk
LVkWd [kkrs ls
i+QuhZpj [kkrs ls
lafnXk .k osQ fy, izkokku [kkrs ls
(ifjlaifk;ksa osQ iqueZwY;kadu ij)
la;a=k ,oa e'khujh [kkrk
fofu;ksx [kkrk
(iqueZwY;kadu ij ifjlaifk;ksa osQ ewY; esa o`fz ij)
iqueZwY;kadu [kkrk
cdk;k fctyh [kkrs ls
(cdk;k fctyh fcy osQ izkokku ij)
o
n
04
05
jks-i`la-
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
20,000
15,000
uke
uke
uke
uke
uke
5,000
5,000
3,000
2,000
3,100
1,500
1,000
600
3,000
1,000
4,000
200
200
158
06
07

fofok ysunkj [kkrk
(ysunkj osQ nkok u djus ij jkf'k
vifyf[kr dh xbZ)
iquewZY;kadu [kkrk
v osQ iwth [kkrs ls
c osQ iwth [kkrs ls
(ifjlaifk;ksa osQ iquewZY;kadu o nkf;Roksa osQ
iqufuZ/kZj.k ij ykHk dk v vkSj c dks iqjkus ykHk
foHkktu vuqikr esa gLrkarj.k)
100
uke
100
800
uke
d
e
h
s
480
320
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
iquewZY;kadu [kkrk
uke
fooj.k
jkf'k fooj.k
(#-)
1,500
LVkWd
iQuhZpj
lafnX/ .k osQ fy,
izko/ku cdk;k fctyh
iquewZY;kadu ij ykHk dk
gLrkarj.k%
v dh iwth
c dh iwth
la;a=k ,oa e'khujh

fofu;ksx
fofok ysunkj
1,000
600
tek
jkf'k
(#-)
3,000
1,000
100
200
480
320
4,100
4,100
lk>snkjksa osQ iwth [kkrsa
uke
frfFk
fooj.k
o
n
2007
vizSy
01
'ks"k vk@yk
v
(#-)
c
(#-)
l
(#-)
33,480 22,320 15,000
frfFk
vizSy
33,480 22,320 15,000
fooj.k
2007
'ks"k vk@yk
cSd
a
[;kfr
iquewZY;kadu
(ykHk)
v
(#-)
c
(#-)
tek
l
(#-)
30,000 20,000
&
&
15,000
3,000
480
2,000
320
&
33,480 22,320 15,000
159

mnkgj.k 25
uhps fn;k x;k rqyu i=k v vkSj c dk gS tks
osQ vuqikr esa ykHk dk foHkktu djrs gSaA
31
ekpZ]
2007
dks lk>snkjh O;kikj pyk jgs gSa rFkk 2%1
31
nkf;Ro
ns; foi=k
fofok ysunkj
cdk;k O;;
iwth
v
c
ekpZ, 2007 dks v vkSj c dk rqyu&i=k

jkf'k ifjlafk;k
(#-)
2,000 fofok nsunkj
LVkWd
1,80,000
la;a=k ,oa e'khujh
1,50,000
3,30,000 Hkou
d
e
h
s
jkf'k
(#-)
10,000
40,000
60,000
40,000
1,00,000
1,50,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
4,00,000
4,00,000
rqyu i=k dh frfFk dks l dk fuEu 'krks ij iQeZ esa izos'k gksrk gSa %
1- l iQeZ esa 1@4 Hkkx osQ fy, 1,00,000 #- vkSj 60,000 #- [;kfr osQ :i esa yk,xkA
2- la;a=k dk ewY; 1,20,000 #- gqvk vkSj Hkou osQ ewY; esas 10 izfr'kr dh o`f gqbZA
3- LVkWd 4,000 #- ls vfkd ewY;kafdr gSA
4- nsunkjksa ij 5 izfr'kr dh nj ls lafnXk .k osQ fy, izkokku cuk;k tk,xkA
5- 1,000 #- osQ ysunkjksa dk vfHkys[ku ugha gqvk FkkA
iquewZY;kadu [kkrk, lk>snkjksa osQ iwth [kkrs vkSj u, lk>snkj osQ izos'k osQ ckn iquxZfBr iQeZ dk
rqyu
i=k rS;kj djsaA

gy
v vkSj c dh iqLrosaQ
iquewZY;kadu [kkrk
uke
fooj.k
o
n
gLrLFk LVkWd
lafnXk .k osQ fy,
izkokku
ysunkj
iqueZwY;kadu ij ykHk dk gLrkarj.k
v dh iwth
18,000
c dh iwth
9,000
jkf'k fooj.k
(#-)
4,000 la;a=k ,oa e'khujh
3,000 Hkou
tek
jkf'k
(#-)
20,000
15,000
1,000
27,000
35,000
35,000
160

uke
tek
frfFk
fooj.k
v
(#-)
2007
31ekpZ
'ks"k vk@yk
c
(#-)
l
(#-)
2,38,000 1,79,000 1,00,000
frfFk
fooj.k
2007
31ekpZ
2,38,000 1,79,000 1,00,000
'ks"k vk@yk
cSd
a
[;kfr
iqueZYw ;kadu
v
(#-)
c
(#-)
l
(#-)
1,80,000 1,50,000
&
& 1,00,000
40 , 000 20 , 000
&
18 , 000
9 , 000
2,38,000 1,79,000 1,00,000
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
01
nkf;Ro
ns; foi=k
fofok ysunkj
cdk;k O;;
iwt
h%
v
c
l
vizSy,
2,38,000
1,79,000
1,00,000
2007
dks v, c vkSj l dk rqyu i=k

jkf'k ifjlaifk;k
(#-)
2,000 fofok nsunkj
?kVk;k% lafnXk .kksa
osQ fy, izkokku
LVkWd
5,17,000 la;a=k ,oa e'khujh
Hkou
5,88,000
jkf'k
(#-)
10,000
2,00,000
60,000
(3,000)
57,000
36,000
1,20,000
1,65,000
5,88,000
Lo;a djsa
1-
vlye, tsdc vkSj gjh cjkcj osQ lk>snkj gSa mudh iwth e'k 1,500 #-, 1,750 #- vkSj
#- gSaA os lruke dks lk>snkjh esa cjkcj Hkkx ls izos'k nsrs gSa] ftlosQ fy, og 1@4 Hkkx
dh [;kfr osQ 1,500 #- rFkk iwth osQ fy, 1,800 #- dk Hkqxrku djrk gSaA nksuksa jkf'k O;kikj esa
jgsxhA iqjkus iQeZ osQ nkf;Ro 3,000 #- rFkk ifjlaifk;k, jksdM+ osQ vfrfjDr 'kkfey gSa % eks V j
1,200 #-, i+QuhZpj 400 #-, LVkWd 2,650 #i;s, nsunkj 3,780 #- gSaA eksVj rFkk i+QuhZpj dk
iquewZY;akdu e'k% 250 #- vkSj 380 #- gSa rFkk ewY;kl dks vifyf[kr fd;k x;k gSaA gLrLFk
jksdM+ dk fu/kZj.k djsa rFkk lruke osQ izos'k osQ ckn rqyu i=k rS;kj djsaA
2- chuw rFkk lquhy ykHk dk foHkktu 3% 2 esa djrs gq, lk>snkj gSaA 01 vizSy] 2003 dks bZuk dks
1@4 Hkkx osQ fy, lk>snkj cukrs gSa tks fd iwth osQ :i esa 2,00,000 #- rFkk izhfe;e osQ fy,
1,00,000 #- jksdM+ ykrh gSA izos'k osQ le; lkekU; lap; 1,20,000 #- rFkk rqyu i=k osQ
2,000
o
n
161

ifjlaifk i{k esa ykHk rFkk gkfu [kkrs dh jkf'k 1,00,000 #- n'kkZ;h xbZ gSA fuEu O;ogkjksa osQ
vfHkys[ku osQ fy, vko';d jkst+ukepk izfof"V;k nsaA
3- vk'kq rFkk jkgqy ykHkksa dk foHkktu 5% 3 esa djrs gq, lk>snkj gSaA xkSjo dks 1@5 Hkkx osQ fy, izos'k
fn;k tkrk gS rFkk mlls va'knku osQ fy, vkuqikfrd iwth rFkk 4,000 #- izhfe;e ([;kfr) osQ
fy, dgk tkrk gSA vk'kq vkSj jkgqy dh iwth, iquewZY;kadu vkSj [;kfr ls lacafkr lHkh lek;kstuksa
osQ i'pkr e'k% 47,000 #- rFkk 35,000 #- gSaA
vko';d% u, ykHk foHkktu vuqikr rFkk xkSjo }kjk ykbZ xbZ iwth dh x.kuk dhft, rFkk mijksDr
osQ fy, vko';d jkst+ukepk izfof"V;k nsaA
3-8
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
iwth dk lek;kstu
dHkh&dHkh, lk>snkj osQ izos'k osQ le;, lk>snkj ykHk foHkktu vuqikr osQ vkkkj ij viuh iwth osQ
lek;kstu osQ fy, lger gksrs gSaA ,slh fLFkfr esa ;fn u, lk>snkj dh iwth nh xbZ gS rks mlosQ vkkkj
ij iqjkus lk>snkjksa dh u;h iwth dh x.kuk dh tkrh gSA [;kfr, lap; vkSj ifjlaifk;ksa vkSj nkf;Roksa dk
iquewZY;kadu vkfn osQ lHkh lek;kstuksa osQ i'pkr fukkZfjr dh xbZ iwth dh rqyuk iqjkuh iwth ls dh tkrh
gSa A ;fn fdlh lk>snkj dh iwth de gksrh gSa rks og deh dks iwjk djus osQ fy, vko';d jkf'k ysdj
vkrk gS vkSj ftl lk>snkj dh jkf'k vfkd gksxh og iwth dh vfkd jkf'k dks fudky dj ys tk,xkA
(ns[kas mnkgj.k 26)
mnkgj.k 26
v vkSj c ,d iQeZ esa lk>snkj gSa rFkk 2%1 osQ vuqikr esa YkkHk dk foHkktu djrs gSaA os l dks ykHk esa
1@4 Hkkx osQ fy, 'kkfey djrs gSaA l 20,000 #- iwth osQ fy, ykrk gSA [;kfr, ifjlaifk;k ,oa nkf;Roksa
ls lacafkr lek;kstuksa osQ i'pkr iqjkus lk>snkjksa v vkSj c dh iwth e'k% 45,000 #- 15,000 #gksxhA ;g fu.kZ; fy;k x;k fd lk>snkjksa dh iwth u, ykHk foHkktu vuqikr osQ vuqlkj gksxhA v vkSj c
dh ubZa iwth Kkr dhft, rFkk ;g ekurs gq, jkst+ukepk izfof"V;k djsa fd ftl lk>snkj dh iwth de gksxh
og vko';d jkf'k ysdj vk,xk rFkk iwth jkf'k vfkd gksus ij fudky yh tk,xhA
gy
1-
u, ykHk foHkktu vuqikr dh x.kuk% ;g ekuk x;k gS fd l us viuk Hkkx, v vkSj c ls iqjkus ykHk
foHkktu vuqikr esa fy;k gS] vFkkZr 2%1
o
n
oqQy Hkkx
= 1
1
4
l dk Hkkx
'ks"k Hkkx
= 1-
1 3
=
4 4
162

v dk u;k Hkkx
3 2
6
=
4 3 12
c dk u;k Hkkx
3 1
3
=
4 3 12
l dk u;k Hkkx
1 3
3
=
4 3 12
d
e
h
s
vr% v, c vkSj l osQ chp u;k YkkHk foHkktu vuqikr 6% 3% 3 ;k 2%1%1 gksxkA
2- v vkSj c dh u;h iwth%
l dh iwth (ftldk ykHk esa 1@4 Hkkx gS) 20,000 #- gSA c dk ykHk esa u;k Hkkx 1@4 gSA vr%
mldh iwth Hkh 20,000 #- gksxhA v dk u;k Hkkx 2@4 gS tks fd l osQ Hkkx dk nksxquk gksxkA blfy,
mldh iwth 40,000 #- gksxhA
fodYi osQ rkSj ij l dh iwth osQ vkkkj ij iQeZ dh oqQy iwth 80,000 #- gS (4@1 20,000 #-)
vr% YkkHk esa Hkkx osQ vkkkj ij v vkSj c dh iwth gksxh %
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
v dh iwth
= 80,000
#- dk
2
= 40,000
4
c dh iwth
= 80,000
#- dk
1
= 20,000
4
#-
#-
leLr lek;kstuksa osQ i'pkr~ v vkSj c dh iwth e'k% 45,000 #- vkSj 15,000 #- gSaA vr% v
iQeZ ls 5,000 #- (45,000 #- & 40,000 #-) fudky dj ys tk,xkA tcfd c 5,000 #- (20,000
& 15,000 #-) dh jkf'k dks ysdj vk,xkA jkst+ukepk izfof"V gksxh %
jkst+ukepk
frfFk
fooj.k
v dk iwth [kkrk
jksdM+ [kkrs ls
(v }kjk vfkd jkf'k dks fudkyus ij)
jksdM+ [kkrk
c osQ iwth [kkrs ls
(c }kjk ykbZ xbZ de jkf'k)
o
n
jks-i`la-
uke
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
5,000
5,000
5,000
5,000
dHkh&dHkh iQeZ dh oqQy iwth nh xbZ gksrh gSA ;g fu.kZ; fy;k tkrk gS fd izR;sd lk>snkj dh iwth,
ykHk foHkktu vuqikr osQ vuq:i gksA ,slh fLFkfr esa izR;sd lk>snkj dh iwth dk fukkZj.k (u, lk>snkj
lfgr) mlosQ ykHk foHkktu vuqikr osQ vkkkj ij fd;k tkrk gSA vfrfjDr iwth ykdj ;k vfrfjDr iwth
fudky dj izR;sd lk>snkj dh vafre iwth dks ,sfPNd Lrj ij yk;k tk ldrk gSA
163
;g ;ku nsus ;ksX; gS fd lk>snkjksa osQ iwth [kkrs esa vkfkD; ;k deh dks lk>snkjksa osQ chp vuqcak
osQ vkkkj ij lacafkr pkyw [kkrs esa gLrkarfjr dj fn;k tkrk gSA (ns[kas mnkgj.k 27)
mnkgj.k 27
v, c vkSj l ,d iQeZ esa lk>snkj gSa rFkk 3% 2%1 osQ vuqikr esa ykHk dk foHkktu djrs gSAa os n dks iQeZ
esas 1@4 Hkkx osQ fy, izo's k nsrs gS ftlls og v ls 1@8 Hkkx rFkk c ls 1@8 Hkkx izkIr djrk gSA iQeZ dh
oqQy iwt
h 1,20,000 #- fu/kZfjr dh tkrh gS rFkk n dks vius 1@4 Hkkx osQ fy, iQEkZ esa iwt
h ykuk r;
gqvkA vU; lk>snkjksa dh iwt
h dk lek;kstu Hkh muosQ ykHk foHkktu vuqikr osQ vkkkj ij fd;k tk,xkA leLr
lek;kstuksa osQ i'pkr v, c vkSj l dh iwt
h e'k% 40,000 #- 35,000 #- vkSj 30,000 #- gSA v, c
vkSj l dh u;h iwt
h dh jkf'k Kkr djsa vkSj vko';d jkstu+ kepk izfof"V dk vfHkys[ku djsAa
gy
1-
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
u, ykHk foHkktu vuqikr dh x.kuk %

v
1
=
2
1
8
3
8
1
3
1
8
5
24
l dks ykHk esa igys dh rjg 1/6 Hkkx fn;k tk,xkA

vr% v, c, l vkSj n dk u;k ykHk foHkktu vuqikr gksxk %
3
8
2-
5
24
;k
24
24
24
24
;k 9:5:4:6
lHkh lk>snkjksa dh iwth dk fu/kZj.k %

v dh iwth
= 1,20,000 #-
9
24
= 45,000
#-
c dh iwth
= 1,20,000 #-
5
24
= 25,000
#-
l dh iwth
= 1,20,000 #-
4
24
= 30,000
#-
= 1,20,000 #-
6
24
= 30,000
#-
o
n
n dh iwth
vr% v 5,000 #- (4,50,000 #- & 40,000 #-) yk;sxk, c 10,000 #- (35,000 #- &
25,000 #-) fudky dj ys tk,xkA l 10,000 # (30,000 #- & 20,000 #-) fudkys vkSj n
30,000 #- yk,xkA fodYi osQ :i esa v, c vkSj l osQ }kjk ykbZ xbZ ;k fudkyh tkus okyh jkf'k osQ
fy, pkyw [kkrk [kksydj muls lacafkr pkyw [kkrs esa muosQ chp le>kSrs osQ vuqlkj gLrkarfjr fd;k
tk,xkA bl osQ fy, jkst+ukepk izfof"V bl izdkj dh tk,xh%
164

v] c] l rFkk n dh iqLroasQ jkst+ukepk
jks-i`la-
frfFk
fooj.k
1.
jksdM+ [kkrk
v osQ iwth [kkrs ls
(vfrfjDr jkf'k }kjk iwth esa deh
dks v us iwjk fd;k)
c dk iwth [kkrk
l dk iwth [kkrk
jksdM+ [kkrs ls
(vf/D; jkf'k dks c vkSj l us vkgfjr fd;k)
jksdM+ [kkrk
n osQ iwth [kkrs ls
(n ls }kjk /ujkf'k ykbZ xbZ)
2.
3.
3-
tek
jkf'k
(#-)
5,000
uke
d
e
h
s
5,000
10,000
10,000
uke
uke
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
20,000
v dk pkyw [kkrk
v dk iawth [kkrs ls
(v osQ iwth [kkrs dh deh dks v osQ pkyw [kkrs
esa gLrkarj.k)
c dk iwth [kkrk
l dk iwth [kkrk
c osQ pkyw [kkrs ls
l osQ pkyw [kkrs ls
(c vkSj l dh vfkd iwth dk muosQ pkyw
[kkrs esa gLrkarj.k)
o
n
30,000
uke
30,000
fodYi osQ rkSj ij mijksDr (2) rFkk (3) osQ fy, izfof"V
v, c, l vkSj n dh iqLrosQa
jkst+ukepk
frfFk
fooj.k
2-
uke
jkf'k
(#-)
uke
uke
uke
jks-i`la-
uke
jkf'k
(#-)
tek
jkf'k
(#-)
5,000
5,000
10,000
10,000
10,000
10,000
mnkgj.k 28
v vkSj c ,d iQEkZ esa lk>snkj gSa rFkk 2%1 osQ vuqikr esa YkkHk dk foHkktu djrs gSaA l iQeZ osQ ykHk
esa 1@4 Hkkx osQ fy, izos'k djrk gSA og iQeZ esa 30,000 #- dh iwth ysdj vk,xk vkSj v vkSj c dh
iwth muosQ ykHk foHkktu vuqikr osQ vkkkj ij lek;ksftr dh tk,xhA 31 ekpZ, 2007 dks l osQ izos'k
ls iwoZ iQeZ dk rqyu i=k uhps fn;k x;k gS %
165

31
ekpZ,
nkf;Ro
ysunkj
ns; foi=k
lkekU; lap;
iwt
h%
v
c
50,000
32,000
2007

jkf'k ifjlaifk;k
(#-)
8,000 gLrLFk jksdM+
6,000 fofok nsunkj
LVkWd
i+QuhZpj
82,000 e'khujh
Hkou
jkf'k
(#-)
2,000
10,000
d
e
h
s
8,000
10,000
5,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
1,00,000
25,000
40,000
1,00,000
le>kSRks dh vU; 'krs bl izdkj gS%

1- l 12,000 #- dh jkf'k [;kfr osQ :i esa ysdj vk,xkA
2- Hkou dks 45,000 #- vkSj e'khujh dks 23,000 #- ij ewY;kafdr fd;k tk,xkA
3- nsunkjksa ij 6% dh nj ls Mwcr .k osQ fy, izkokku djsaA
4- pkyw [kkrs [kksydj v, c vkSj l dh iwth dk lek;kstu fd;k tk,xkA
vko';d jkstu+ kepk izfof"V;ksa dk vfHkys[ku djsa vkSj vko';d cgh [kkrs rFkk l osQ izo's k osQ i'pkr
gy
v, c, vkSj l dh iqLrosQa
jkst+ukepk
frfFk
fooj.k
2007
1
ekpZ
jksdM+ [kkrk
uke
l osQ iwth [kkrs ls
[;kfr [kkrs ls
(l }kjk ykbZ xbZ iwth vkSj [;kfr dh jkf'k)
[;kfr [kkrk
uke
v osQ iwth [kkrs ls
c osQ iwth [kkrs ls
([;kfr dh jkf'k dk lk>snkjksa osQ iwth [kkrs esas muosQ
R;kx vuqikr essa gLrkarj.k)
o
n
jks-i`la-
uke
jkf'k
(#-)
tek
jkf'k
(#-)
42,000
30,000
12,000
12,000
8,000
4,000
166

iqueZwY;kadu [kkrk
uke
e'khujh [kkrs ls
lafnX/ .k osQ fy, izkokku [kkrs ls
(e'khujh osQ ewY; esa deh vkSj Mwcr .k osQ
fy, izkokku dk l`tu)
Hkou [kkrk
uke
(Hkou osQ ewY; esa o`f)
iquewZY;kadu [kkrk
uke
v osQ iwth [kkrs ls
c osQ iwth [kkrs ls
(iqueZwY;kadu ij ykHk dk v vkSj c osQ e; cVokjk)
lkekU; lap; [kkrk
uke
v osQ iwth [kkrs ls
c osQ iwth [kkrs ls
(vforfjr YkkHk dk v vkSj c dks gLrkarj.k)
v dk iwth [kkrk
uke
v osQ pkyw [kkrs ls
(iwth ij vkfkD; dk pkyw [kkrs esa gLrkarj.k)
c dk iwth [kkrk
uke
c osQ pkyw [kkrs ls
(c dh iwth ij vkf/D; dk pkyw [kkrs esa gLrkarj.k)
2,480
2,000
480
d
e
h
s
5,000
5,000
2,520
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
6,000
1,680
840
4,000
2,000
3,680
3,680
8,840
8,840
iquewZY;kadu [kkrk
uke
fooj.k
e'khujh
Mwcr .k osQ fy, izkokku
iqueZwY;kadu ij ykHk dk
gLrkarj.k %
v dh iwth
c dh iwth
o
n
jkf'k fooj.k
(#-)
2,000 Hkou
tek
jkf'k
(#-)
5,000
480
1,680
840
2,520
5,000
5,000
167

uke
frfFk fooj.k
pkyw [kkrk
'ks"k vk@ys
v
(#-)
c
(#-)
3 , 680
8 , 840
l
(#-)
&
60 , 000 30,000 30,000
frfFk fooj.k
c
(#-)
tek
l
(#-)
50 , 000 32 , 000
&
v
(#-)
'ks"k
vk@yk
jksdM+
[;kfr
lkekU; lap;
iquewZY;kadu
d
e
h
s
& 30,000
&
8 , 000
4 , 000
&
4 , 000
2 , 000
&
1 , 680
840
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
63,680 38,840 30,000
63,680 38,840 30,000
uke
frfFk fooj.k
'ks"k vk@ys
nkf;Ro
ysunkj
ns; foi=k
lk>snkjksa osQ pkyw [kkrs%
v
c
iwt
h%
v
c
l
o
n
v
(#-)
c
(#-)
3,680
8,840
l
(#-)
&
frfFk fooj.k
iwth
v
(#-)
c
(#-)
3,680
8,840
31 ekpZ, 2007 dks v, c vkSj l dk rqyu i=k

jkf'k ifjlaifk;k
(#-)
8,000
4,000
3,680
8,840
12,520
60,000
30,000
30,000
1,20,000
1,44,520
gLrLFk jksdM+
cSadLFk jksdM+
fofok nsunkj
?kVk;k% lafnXk .k
osQ fy, izkokku
LVkWd
i+QuhZpj
e'khujh
Hkou
tek
l
(#-)
&
jkf'k
(#-)
44,000
10,000
8,000
480
7,520
10,000
5,000
23,000
45,000
1,44,520
fVIi.kh %
1- u;k ykHk foHkktu vuqikr %
;g ugha fn;k x;k gS fd l us v vkSj c ls fdruk Hkkx izkIr fd;k gSA vr% ;g ekuk x;k gS fd v
vkSj c iqjkus vuqikr esa gh ykHk dk foHkktu djsaxs tks fd 2%1 gSA
168

l dk ykHk esa Hkkx
1
4
'ks"k Hkkx
1
4
3
4
v dk u;k Hkkx
3
4
dk
2
3
6
12
1
2
c dk u;k Hkkx
3
4
dk
1
3
3
12
1
4
d
e
h
s
vr% v, c vkSj l osQ e; u;k ykHk foHkktu vuqikr 2%1%1 gksxkA

2- v vkSj c dh u;h iwth%
l iQeZ esa 1@4 Hkkx osQ fy, 30,000 #- ysdj vkrk gSA vr% l dh iwth osQ vkkkj ij iQeZ dh oqQy iwth
1,20,000 (4@1 30,000) gksxh rFkk v vkSj c dh iwth bl izdkj gksxh
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
v dh iwth
c dh iwth
mnkgj.k
2
4
1,20,000 = 60,000
#-
1
1,20,000 = 30,000
4
#-
29
tuojh 1, 2007 dks MCyw vkSj vkj dk rqyu i=k uhps fn;k x;k gS tks fd ykHk dk foHkktu 3%2 osQ
vuqikr esa djrs gSaA
tuojh
nkf;Ro
fofo/ ysunkj
lk>snkjksa dh iwth%
MCyw
vkj
o
n
1, 2007
40,000
30,000
dks MCyw vkSj vkj dk rqyu i=k

jkf'k ifjlaifk;k
(#-)
fofo/ nsunkj
70,000 osQ fy, izkokku
LVkWd
la;a=k o ;a=k
isVVas
90,000
bl frfFk dks ch lk>snkjh esa fuEu 'krks ij izos'k djrk gS%
jkf'k
(#-)
5,000
20,000
(700)
19,300
25,000
35,000
5,700
90,000
169

1-
mldks ykHk esa 4@15 Hkkx feysxkA

2- og iwth osQ fy, 30,000 #- yk,xkA
3- og [;kfr osQ fy, jksdM+ dk Hkqxrku djsxk tks fd pkj o"kks osQ vkSlr ykHk osQ 2 o"kZ osQ
; osQ vkkkj ij gksxkA
4- MCyw vkSj vkj, ch }kjk ykbZ [;kfr dh jkf'k dk vkkk Hkkx fudky dj ys tk,xsA
5- ifjlaifk;ksa dk iquewZY;kadu bl izdkj gS % fofok nsunkj dks iqLrd ewY; ls 5% izkokku de
djsaxsA LVkWd 20,000 #-, la;a=k o ;a=k 40,000 #- rFkk isVsaV 12,000 #-A
6- nkf;Roksa dk ewY;kadu 23,000 #- gqvk_ oLrqvksa osQ ; dk ,d fcy iqLrdksa esa Hkwy ls ogh
fy[kk x;kA
7- xr pkj o"kks dk ykHk%
2003 15,000 #2005 14,000 #2004 20,000 #2006 17,000 #vko';d jkst+ukepk izfof"V;k djsa rFkk mijksDr dk vfHkys[ku [kkrk cgh esa djsa vkSj ch osQ izos'k
osQ i'pkr~ rqyu i=k rS;kj djsaA
d
e
h
s
gy
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
iQeZ dh [;kfr dh x.kuk

o"kZ
2003
#- bl izdkj dh xbZ gS%
YkkHk
15,000
2004
20,000
2005
14,000
2006
17,000
66,000
vkSlr ykHk
[;kfr
41,250
o
n
66,000 #4
o"kZ osQ ; ij
[;kfr esa ch dk Hkkx
= 16,500
= 16,500 #-
= 41,250
#-
5
= 41,250
2
4
= 11,000
15
#-
#-
170

MCyw, vkj vkSj ch dh iqLrosQa
jkst+ukepk
frfFk
fooj.k
2007
01 tuojh
jksdM+ [kkrk
uke
ch osQ iwth [kkrs ls
[;kfr [kkrs ls
(ch }kjk ykbZ xbZ iwth vkSj 4@15 Hkkx dh [;kfr)
[;kfr [kkrk
uke
MCyw osQ iwth [kkrs ls
vkj osQ iwth [kkrs ls
(ch }kjk ykbZ xbZ [;kfr dk MCyw vkSj vkj osQ
iwth [kkrs esa muosQ iqjkus ykHk foHkktu vuqikr
essa tek 3% 2)
MCyw dk iwth [kkrk
uke
vkj dk iwth [kkrk
jksdM+ [kkrs ls
([;kfr dh vkkh jkf'k iqjkus lk>snkjksa }kjk fudkyus ij)
iquewZY;kadu [kkrk
uke
lafnX/ .k osQ fy, izkokku [kkrs ls
LVkWd [kkrs ls
(lafnXk .k izkokku esa 1,000 #- dh o`f
(2,000 #- dk 5 izfr'kr) vkSj LVkWd osQ ewY; esa deh)
la;a=k vkSj e'khujh [kkrk
uke
isVsaV [kkrk
uke
(la;a=k o e'khujh vkSj isVsaV osQ ewY; esa o`f
iquewZY;kadu [kkrk
uke
fofok ysunkj [kkrs ls
(nkf;Roksa esa o`f)
iquewZY;kadu [kkrk
ukke
MCyw osQ iwth [kkrs ls
(lek;kstu ij ykHk lk>snkjksa osQ iwt
h [kkrs esa gLrkarfjr)
jks-i`la-
uke
jkf'k
(#-)
tek
jkf'k
(#-)
d
e
h
s
41,000
30,000
11,000
o
n
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
11,000
6,600
4,400
3,300
2,200
5,500
5,300
300
5,000
5,000
6,300
11,300
3,000
3,000
3,000
1,800
1,200
171

jksdM+ [kkrk
uke
frfFk
fooj.k
2007
1tuojh
jks-i`la-
jkf'k
fooj.k
2007
5,000
'ks"k vk@yk
c dh iwth
[;kfr
frfFk
1tuojh
30,000
11,000
jks-i`la-
3,300
MCyw dh iwth
vkj dh iwth
'ks"k vk@ys
d
e
h
s
2,200
40,500
46,000
46,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
ch dk iwth [kkrk
uke
frfFk
tek
jkf'k
(#-)
fooj.k
2007
jks-i`la-
tuojh1 'ks"k vk@ys
jkf'k
(#-)
30,000
frfFk
fooj.k
2007
tuojh
jks-i`la-
jksdM+
30,000
tek
jkf'k
(#-)
30,000
30,000
MCyw dk iwth [kkrk
uke
frfFk
fooj.k
2007
1tuojh
jks-i`la-
jkf'k
(#-)
3300
jksdM+
'ks"k vk@yk
frfFk
fooj.k
2007
1tuojh
45,100
jks-i`la-
'ks"k vk@yk
[;kfr
iquewZY;kadu
48,400
tek
jkf'k
(#-)
40,000
6,600
1,800
48,400
vkj dk iwth [kkrk
uke
frfFk
o
n
2007
1tuojh
fooj.k
jksdM+
'ks"k vk@ys
jks-i`la-
jkf'k
(#-)
2,200
33,400
35,600
frfFk
fooj.k
2007
1tuojh
'ks"k vk@yk
[;kfr
iquewZY;kadu
jks-i`la-
tek
jkf'k
(#-)
30,000
4,400
1,200
35,600
172

iquewZY;kadu [kkrk
uke
fooj.k
tek
jkf'k
(#-)
jkf'k fooj.k
(#-)
300
lafnXk .k osQ fy, izkokku

LVkWd
fofok ysunkj
YkkHk dk gLrkarj.k%
MCyw 3@5
1,800
vkj 2@5
1,200
5,000
5,000
la;a=k vkSj ;a=k

isVVas
d
e
h
s
6,300
3,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
3,000
11,300
nkf;Ro
01 tuojh, 2007 dks MCyw, vkj vkSj ch dk rqyu i=k

jkf'k ifjlaifk;k
(#-)
fofok nsunkj
45,100
33,400
osQ fy, izkokku
30,000
1,08,500 LVkWd
la;a=k vkSj e'khujh
isVVas
fofok ysunkj
iwt
h%
MCyw
vkj
ch
1,31,500
u;k YkkHk foHkktu vuqikr gksxk %

MCyw
o
n
vkj
ch
u;k vuqikr %
(1
4
3 11 3
)
15 5 15 5
33
75
(1
4
2 11 2
)
15 5 15 5
22
75
4
15
33
20
75
22
20
11,300
jkf'k
(#-)
40,500
20,000
1,000
19,000
20,000
40,000
12,000
1,31,500
173

3-9
orZeku lk>snkjksa osQ ykHk foHkktu vuqikr esas ifjorZu
dHkh&dHkh iQeZ osQ lk>snkj, lk>snkj osQ izos'k rFkk lsokfuo`fk osQ fcuk Hkh fo|eku ykHk foHkktu vuqikr
esa ifjorZu dk fu.kZ; ysrs gSaA ifj.kkeLo:i oqQN lk>snkjksa dks Hkfo"; esa ykHkksa esa vfrfjDr Hkkx vfHkykHk
osQ :i esa fey ldrk gS tcfd vU; lk>snkjksa dks oqQN Hkkx dh gkfu gksrh gSA mnkgj.k osQ fy,, v,
c vkSj l fdlh iQeZ esa ykHkksa dk foHkktu 8% 5% 3 esa djrs gq, lk>snkj gSaA ;g le>k tkrk gS fd v
iQeZ osQ dk;ks esa lf; :i ls Hkkx ugha ys jgk gS, blfy, og 01 vizSy] 2007 ls Hkfo"; osQ ykHkksa
dk foHkktu 5% 6% 5 osQ vuqikr esa djsaxsA ifj.kkeLo:i v dks ykHk esa 3@16 [8@16 & 5@16], gkfu
gksxh tcfd c vkSj l dks e'k% 1@16 [6@16 & 5@16], rFkk 2@16 [5@16 &3@16], dk vfHkykHk
gksxkA bl izdkj dh fLFkfr esa loZizFke [;kfr osQ ewY; esa gq, ykHk ;k gkfu (;fn gks rks) lek;ksftr
djuk gksxkA ,slk [;kfr [kkrs dks laiw.kZ ewY; ls iqjkus ykHk foHkktu vuqikr esa [kksydj vkSj ckn es u,
vuqikr ls vifyf[kr fd;k tk,xkA fodYi osQ rkSj ij gkfu mBkus okys lk>snkj dks tek rFkk ykHk izkfIr
okys lk>snkj dks, iqLrdksa esa [;kfr [kkrk [kksys fcuk i;kZIr jkf'k ls uke fd;k tk,xkA fdlh Hkh izdkj
dk ifjorZu ykHk foHkktu vuqikr osQ lacak esa lek;kstu, lk>snkjksa osQ iwth [kkrksa esa lafpr ykHkksa rFkk
gkfu;ksa dk gLrkarj.k muosQ iqjkus ykHk foHkktu vuqikr esa vkSj lk>snkjksa dh iwt
h dk lek;kstu (;fn of.kZr
gks) Hkh bl laca k esa lfEefyr fd;k tk,xk] ftlls fd ykHk foHkktu vuqikr dks muosQ vkuqikfrd cuk;k
tk losQA ;g lHkh mlh izdkj gksxk tSls fd lk>snkjksa osQ izos'k dh fLFkfr esa fd;k tkrk gSA
d
e
h
s
mnkgj.k
T
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b
E
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C
p
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e
b
o
t
t
30
fnus'k, jes'k vkSj lqj's k ,d iQeZ esa lk>snkj gSa ykHk dk foHkktu 3 % 3 % 2 esa djrs gSAa os fu.kZ; ysrs gSa
S , 2007 ls YkkHk dk foHkktu cjkcj djsxa As 31 ekpZ, 2007 mudk rqyu i=k bl izdkj gS%a
fd 1 vizy
nkf;Ro
fofok ysunkj
lkekU; lap;
lk>snkjksa dk .k%
fnus'k
jes'k
lk>snkjksa dh iwth%
fnus'k
jes'k
lqjs'k
o
n
40,000
30,000
jkf'k ifjlaifk;k
(#-)
1,50,000 cSad esa jksdM+
80,000 izkI; foi=k
fofok nsunkj
LVkWd
70,000 LFkk;h ifjlaifk;k
jkf'k
(#-)
40,000
50,000
60,000
1,20,000
2,80,000
1,00,000
80,000
70,000
2,50,000
5,50,000
5,50,000
174
;g fu.kZ; fy;k x;k %

1- LFkk;h ifjlaifk;ksa dk ewY;kadu 3,31,000 #- gksxkA
2- fofok nsunkjksa ij lafnXk .k osQ fy, 5% dk izkokku cuk;k tk,xkA
3- bl frfFk dks iQeZ dh [;kfr fiNys ikp o"kks osQ vkSlr fuoy ykHk osQ 4 o"kZ fuoy ; osQ ewY;
ij gksxh tks fd e'k% 14,000 #-, 17,000 #-, 20,000 #-, 22,000 vkSj 27,000 #- gSA
4- LVkWd dk ewY; 1,12,000 #- rd de gqvkA
5- [;kfr dks iQeZ dh iqLrdksa esas ugha n'kkZ;k tk,xkA vko';d jkst+ukepk izfof"V;k djsa rFkk iQeZ dk
la'kksfkr rqyu i=k rS;kj djsaA
d
e
h
s
gy
T
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R
b
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u
C
p
N re
e
b
o
t
t
fnus'k, jes'k vkSj lqjs'k dh iqLrosQa
jkst+ukepk
frfFk
fooj.k
2007
01 vizSy
jks-i`la-
LFkk;h ifjlaifk;k [kkrk

(LFkk;h ifjlaifk;ksa osQ ewY; esa o`f)
iquewZY;kadu [kkrk
LVkWd [kkrs ls
lafnXk .k osQ fy, izkokku [kkrs ls
(LVkWd osQ ewY; esa deh o lafnXk .k osQ fy,
izkokku)
uke
iquewZY;kadu [kkrk
fnus'k osQ iwth [kkrs ls
jes'k osQ iwth [kkrs ls
lqjs'k osQ iwth [kkrs ls
(iquewZY;kadu ij YkkHk lk>snkjksa osQ iwth [kkrksa
esa muosQ iqjkus ykHk foHkktu vuqikr esa gLrkarfjr)
lkekU; lap; [kkrk
(lkekU; lap; dk lk>snkjksa osQ iwth [kkrs esa
muosQ iqjkus vuqikr esa gLrkarj.k)
uke
o
n
uke
jkf'k
(#-)
tek
jkf'k
(#-)
51,000
51,000
uke
11,000
8,000
3,000
40,000
15,000
15,000
10,000
uke
80,000
30,000
30,000
20,000
175

lqjs'k dk iwth [kkrk
uke
jes'k osQ iawth [kkrs
([;kfr dk lek;kstu lk>snkjksa osQ iwth [kkrksa esa muosQ
R;kx@vfHkykHk vuqikr esa)
7,500
3,750
3,750
d
e
h
s
dk;Zdkjh fVIi.kh %
1-
lk>snkj dks vfHkykHk@R;kx

fnus'k
3@8
1@3
1@24
(R;kx)
iqjkuk Hkkx
u;k Hkkx
varj
2-
jes'k
3@8
1@3
1@24
(R;kx)
lqjs'k
2@8
1@3
2@24
(vfHkykHk)
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
[;kfr
oqQy ykHk
= 14,000
#- + 22,000 #- + 27,000 ##vkSlr ykHk

= 1,00,000 #- @5
= 20,000 #[;kfr
= 20,000 #- 4
= 90,000 #lqjs'k YkkHk esa 2@24 Hkkx vfHkykHk osQ fy, 7,500 #- ysdj vk,xkA
fnus'k ykHk esa 1@24 Hkkx osQ R;kx osQ fy, 3,750 #- izkIr djsxkA
jes'k ykHk esa 1@24 Hkkx osQ R;kx osQ fy, 3,750 #- izkIr djsxkA
ge iqjkus vuqikr esa [;kfr [kkrk [kksysaxs rFkk u, vuqikr esa vifyf[kr djsaxsA bldk fuoy izHkko ,d tSlk
gksxk A
#-
+ 17,000
#-
+ 20,000
= 1,00,000
(v)
[;kfr [kkrk
(iqjkus vuqikr esa [;kfr [kksyus ij)
fnus'k dk iwth [kkrk
jes'k dk iwth [kkrk
lqjs'k dk iwth [kkrk
[;kfr [kkrs ls
([;kfr dks vifyf[kr djus ij)
o
n
(c)
uke
90,000
33,750
33,750
22,500
uke
uke
uke
30,000
30,000
30,000
90,000
176
3.
frfFk

fooj.k
jks-i`la-
fnus'k dk [kkrk
jes'k dk [kkrk
'ks"k vk@yk
fnus'k
(#-)
jes'k
(#-)
lqj's k
(#-)
frfFk
3,750
3,750
1,48,750
1,48,750
1,28,750
92,500
fooj.k
'ks"k vk@yk
iqueZY;kadu
lkekU; lap;
lqjs'k dk [kkrk
1,28,750 1,00,000
01
vizSy,
fofok ysunkj
lk>snkj dks .k%
fnus'k
jes'k
iwth%
fnus'k
jes'k
lqjs'k
dks rqyu i=k

jkf'k ifjlaifk;k
(#-)
1,50,000 cSad esa jksdM+
izkI; foi=k
fofo/ nsunkj
70,000 ?kVk;k% lafnX/ .k
osQ fy, izkokku
LVkWd
LFkk;h ifjlaifk;k
40,000
30,000
148,750
128,750
92,500
4-
lk>snkjh iQeZ dk iquZxBu

ifjlaifk;ksa dk iwueZwY;kadu
nkf;Roksa dk iqufuZ/kZj.k
vforfjr vkSj lafpr ykHk vkSj gkfu
[;kfr
ykHk foHkktu vuqikr
lap;
iqueZwY;kadu [kkrk
R;kx vuqikr
ykHk foHkktu vuqikr esa ifjorZu
o
n
56789-
10-
lqj's k
(#-)
1,00,000
80,000 70 ,000
15,000
15,000 10 ,000
30,000
30,000 20 ,000
3,750
d
e
h
s
3,750
1,48,750 1,28,750 1,00,000
jkf'k
(#-)
40,000
50,000
60,000
3,000
57,000
1,12,000
3,31,000
3,70,000
3-
jes'k
(#-)
2007
5,90,000
2-
fnus'k
(#-)
T
i
l
R
b
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C
p
N re
e
b
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t
t
nkf;Ro
1-
jks-i`la-
5,90,000
177

lkjka'k
1-
lk>snkj izos'k osQ le; lek;kstu % u, lk>snkj osQ izos'k osQ le; [;kfr, ifjlaifk;ksa vkSj ns;rkvksa dk
iqueZYw ;kadu, lap;, ykHk (gkfu), iqjkus lk>snkjksa osQ iwt
h [kkrs osQ lanHkZ esa iQeZ dh iqLrdksa esa lek;kstu fd,
tkrs gSaA
2-
u, ykHk foHkktu vuqikr vkSj R;kx vuqikr dh x.kuk % u;k lk>snkj iqjkus lk>snkjksa ls ykHk esa viuk Hkkx
izkIr djrk gSA blls iqjkus lk>snkjksa osQ ykHk vuqikr esa deh vkrh gSA vr%, iquxZfBr iQeZ osQ lk>snkjksa osQ
u, ykHk foHkktu vuqikr vkSj iqjkus lk>snkjksa osQ R;kx vuqikr dk fu/kZj.k djuk vko';d gksrk gSA u,
lk>snkj osQ ykHk foHkktu vuqikr dh x.kuk ftls mlus iqjkus lk>snkjksa osQ R;kx ls ik;k gS, iqjkus lk>snkjksa osQ
iqjkus Hkkx ls u, Hkkx dks ?kVkdj dh tkrh gSA og vuqikr ftlesa iqjkus lk>snkj izos'kh lk>snkj osQ le{k R;kx
djrs gSa, R;kx vuqikr dgykrk gSA ;g vuqikr lkekU;r% iqjkus ykHk foHkktu vuqikr osQ leku gksrk gS,
fdarq vkilh le>kSrs osQ vk/kj ij ;g vuqikr fHkUu Hkh gks ldrk gSA
3-
[;kfr dk ys[kkadu O;ogkj % [;kfr ,d vkHkklh ifjlaifk gS ftl ij O;olk; osQ Lokeh dk vf/dkj gksrk
gSA lk>snkj osQ izos'k ij, [;kfr ij iqjkus lk>snkjksa dk vf/dkj gksrk gSA vr% izos'k osQ le;, [;kfr osQ fy,
lk>snkjksa osQ iwth [kkrksa esa lek;kstu fd;k tkrk gS rkfd u, lk>snkjksa dks ml ykHk esa ls fcuk dksbZ Hkqxrku
fd, fgLlsnkjh u fey ik, tks fd iQeZ us viuh [;kfr osQ ifj.kkeLo:i vftZr dh gSA og jkf'k ftldk
u;k lk>snkj [;kfr osQ fy, Hkqxrku djrk gS, [;kfr dgykrh gSA ys[kkadu n`f"Vdks.k ls, izos'k ij [;kfr
O;ogkj fHkUu&fHkUu izdkj ls fd;k tk ldrk gSA izos'kh lk>snkj }okjk ykbZ xbZ [;kfr dks iqjkus lk>snkj R;kx
vuqikr esa ckVrs gSaA ;fn u;k lk>snkj udn [;kfr ykus esa vleFkZ gks rks u, lk>snkj osQ iwth [kkrs dks mlosQ
ykHk osQ Hkkx ls uke vkSj iqjkus lk>snkjksa osQ iwth [kkrksa dks R;kx esa tek fd;k tkrk gSA
4-
ifjlaifk;ksa vkSj nkf;Roksa dk iqueZYq ;kadu % u, lk>snkj osQ izo's k ij ifjlaifk;ksa vkSj nkf;Roksa dk iqueZYq ;kadu
vko';d gksrk gSA bl izf;k esa ;fn dksbZ xSj&vfHkysf[kr ifjlaifk ;k nkf;Ro fo|eku gksrk gS rks mldh
lek;kstu izfof"V iqueZwY;kadu [kkrs osQ ek;e ls dh tkrh gSA iqueZwY;kadu izf;k ls mRiUu ykHk vFkok
gkfu dks iqjkus lk>snkjksa osQ iwth [kkrksa esa iqjkus ykHk foHkktu vuqikr esa gLrkarfjr dj fn;k tkrk gSA lk>snkj
osQ izos'k osQ ckn iwth fu/kZj.k osQ vU; vk/kj Hkh gks ldrs gSa, tSls fd izos'k osQ rqjar ckn O;olk; dh oqQy
iwth esa fgLlsnkjhA
5-
lap; vkSj lafpr ykHk gkfu dk lek;kstu% ;fn u, lk>snkj osQ izos'k osQ le; iQeZ dh iqLrdksa esa lap; vkSj
lafpr ykHk (gkfu) fo|eku gksrs gSa, rks mUgsa iqjkus ykHk foHkktu vuqikr esa iqjkus lk>snkjksa osQ iwth [kkrksa
esa gLrkarfjr dj fn;k tkrk gSA
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6-
lk>snkjksa osQ iwth [kkrksa dk lek;kstu % ;fn leLr lk>snkjksa osQ e; le>kSrk fd;k tkrk gks rks u, ykHk
foHkktu vuqikr esa lHkh lk>snkjksa dh iwth dk fu/kZj.k fd;k tkrk gSA bl izf;k esa iQeZ dh oqQy iwth dks
vk/kj ekudj u, ykHk foHkktu vuqikr osQ vuqlkj u;h iwth dh jkf'k fu/kZfjr dh tkrh gS rFkk bl lanHkZ
esa lek;kstu jksdM+ vFkok pkyw [kkrs osQ ek;e ls fd;k tkrk gSA
178
7-

ykHk foHkktu vuqikr esa ifjorZu% dHkh dHkh iQeZ osQ lk>snkj orZeku ykHk foHkktu vuqikr esa ifjorZu djus
gsrq lger gks tkrs gSaA ifj.kkeLo:i, oqQN lk>snkjksa dks ykHk vkSj oqQN dks gkfu gksrk gSA ,slh fLFkfr esa,
og lk>snkj ftls ykHk gksrk gS] nwljs lk>snkjksa ls vius ykHk osQ Hkkx dk ; djrk gSA {kfriwfrZ Hkqxrku osQ
vfrfjDr, ykHk foHkktu vuqikr esa ifjorZu vfoHkkftr ykHk ,oa lap; esa lek;kstu vkSj ifjlaifk;ksa vkSj
nkf;Roksa osQ iqueZqY;kadu dh Hkh vko';drk gksrh gSA
d
e
h
s
vH;kl osQ fy, iz'u

y?kq mkj iz'u
123456-
mu enksa dh igpku dhft, ftuosQ lanHkZ esa izos'k osQ le; lek;kstu fd;k tkrk gSA
u, lk>snkj osQ izos'k ij iqjkus lk>snkjksa osQ u, ykHk foHkktu vuqikr dh x.kuk D;ksa vko';d gksrh gSA
R;kx vuqikr D;k gSA blesa x.kuk D;ksa dh tkrh gS\
fdu voljksa ij R;kx vuqikr dk iz;ksx gksrk gS\
;fn izo's k osQ le; [;kfr, iQeZ dh iqLrdksa osQ fo|eku gks vkSj u;k lk>snkj vius ykHk esa Hkkx osQ fy, udn
[;kfr ysdj vkrk gS rks fo|eku [;kfr gsrq ys[kkadu O;ogkj D;k gksxk\
lk>snkj osQ izos'k osQ le; ifjlaifk;ksa vkSj nkf;Roksa osQ iquZeqY;kadu dh vko';drk D;ksa gksrh gS\
T
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nh?kZ mkj iz'u

12345678-
D;k vki ;g mfpr le>rs gSa fd lk>snkj osQ izos'k osQ le; ifjlaifk;ksa ,oa nkf;Roksa dk iqueZqY;kadu fd;k
tkuk pkfg,A lkFk gh ;g Hkh crk, bldk ys[kkadu O;ogkj D;k gksxk\
[;kfr D;k gS\ [;kfr dks izHkkfor djus okys ro dkSu ls gSa\
[;kfr osQ eqY;kadu dh fof/;ksa dh O;k[;k djsaA
;fn leLr lk>snkjksa osQ e; ;g le>ksrk gksrk gS fd izR;sd lk>snkj dh iwth u, ykHk foHkktu vuqikr osQ
vuqlkj fu/kZfjr dh tk,xh rks vki lHkh lk>snkjksa dh u;h iwth oSQls fudkysxsaA
foLrkjiwoZd crk, fd [;kfr dk ys[kkadu O;ogkj fdl izdkj gksxk ;fn u;k lk>snkj [;kfr esa viuk Hkkx
udn ykus esa vleFkZ gSA
lk>snkj osQ izos'k osQ le; [;kfr osQ ys[kkadu O;ogkj dh fofHkUu fof/;ksa dks foLrkjiwoZd crk,A
lk>snkj osQ izos'k ij lafpr ykHk vkSj gkfu dk ys[kkadu O;ogkj D;k gksxk\
iqueZwY;kadu osQ i'pkr iQeZ dh ifjlaifk;ksa ,oa nkf;Ro fdl ewY; ij iQeZ dh iqLrdksa esa n'kkZ;s tkrs gSaA
dkYifud rqyu i=k dh lgk;rk ls le>k,A
o
n
1-
la[;kRed iz'u
v vkSj c iQeZ esa lk>snkj gSa mudk ykHk foHkktu vuqikr 3% 2 gSA os l dks lk>snkjh esa 1@6 Hkkx osQ ykHk
osQ fy, izos'k nsrs gSaA u, ykHk foHkktu vuqikr dh x.kuk djsaA
(mkj 3% 2%1)
179

2-
3-
4-
5-
6-
7-
8-
9-
10-
v] c vkSj l ,d iQeZ esa lk>snkj gSaA ykHk foHkktu vuqikr 3% 2%1 gSA os n dks 10% ykHk osQ fy, izos'k
nsrs gSaA u, ykHk foHkktu vuqikr dh x.kuk djsaA
(mkj 9% 6% 3% 2)
,Dl vkSj okbZ lk>snkj gSa ykHk foHkktu vuqikr 5% 3 gSA tsM dks 1@10 Hkkx osQ fy, izos'k nsrs gSa tks fd
og ,Dl vkSj okbZ ls lekku :i ls vf/xzg.k djrk gSA u, ykHk foHkktu vuqikr dh x.kuk djsaA
(mkj 23% 13% 4)
v] c vkSj l lk>snkj gSa ykHk dk foHkktu 2% 2%1 osQ vuqikr ls djrs gSaA os n dks 1@8 Hkkx osQ fy, izos'k
nsrs gSa tks fd og v ls vf/xzfgr djrk gSA u, ykHk foHkktu vuqikr dh x.kuk djsaA
(mkj 11% 16% 8% 5)
ih vkSj D;q lk>snkj gSa mudk ykHk foHkktu vuqikr 2%1 gSA os vkj dks lk>snkjh esa 1@5 Hkkx osQ fy, izo's k nsrs
gSa ftls vkj] ih vkSj D;q ls 1% 2 osQ vuqikr esa vf/xzg.k djrk gSA u, ykHk foHkktu vuqikr dh x.kuk djsAa
(mkj 3%1%1)
v] c vkSj l lk>snkj gSa ykHk dk foHkktu 3% 2% 2 osQ vuqikr esa djrs gSAa os n dks 1@5 Hkkx osQ fy, lk>snkjh
esa izo's k nsrs gSa tks fd og v] c vkSj l ls e'k 2% 2% 1 osQ vuqikr esa vf/xzg.k djrk gSA u, ykHk foHkktu
vuqikr dh x.kuk djsaA
(mkj 61% 36% 43% 35)
v vkSj c iQeZ esa lk>snkj gSa ykHk dk foHkktu 3% 2 osQ vuqikr esa djrs gSa os l dks 3@4 Hkkx osQ fy, izos'k
nsrs gSa tks fd og v ls 2@7 vkSj c ls 1@7 Hkkx ysrk gSA u, ykHk foHkktu vuqikr dh x.kuk djsaA
(mkj 11% 9% 15)
v] c vkSj l ,d iQeZ esa lk>snkj gSaA ykHk dk foHkktu 3% 3% 2 osQ vuqikr esa djrs gSaA os n dks 4@7 Hkkx
osQ fy, izos'k nsrs gSaA n viuk Hkkx v ls 2@7, c ls 1@7 vkSj l ls 1@7 ysrk gSA u, ykHk foHkktu vuqikr
dh x.kuk djsaA
(mkj 5% 13% 6% 32)
jk/k vkSj #de.kh iQeZ esa lk>snkj gSa rFkk ykHk dk foHkktu 3% 2 osQ vuqikr esa djrh gSAa os xksih dks lk>snkjh
esa izos'k nsrh gSaA jk/k vius Hkkx dk 1@3 vkSj #de.kh vius Hkkx dk 1@4 Hkkx xksih osQ i{k esa lefiZr djrh
gSaA u, ykHk foHkktu vuqikr dh x.kuk djsaA
(mkj 4% 3% 3)
flag] xqIrk vkSj [kku ,d iQeZ esa lk>snkj gSaA ykHk dk foHkktu 3% 2% 3 osQ vuqikr esa djrs gSaA os tSu dks
lk>snkjh esa izos'k nsrs gSaA flag vius Hkkx dk 1@3 Hkkx, xqIrk vius Hkkx dk 1@4 Hkkx vkSj [kku vius Hkkx
dk 1@5 Hkkx tSu osQ i{k esa R;kx djrk gS u, ykHk foHkktu vuqikr dh x.kuk djsaA
(mkj 20% 15% 24% 21)
lanhi vkSj uonhi iQeZ esa lk>snkj gSAa ykHk dk foHkktu 5% 3 osQ vuqikr esa djrs gSAa os l dks iQeZ esa izo's k nsrs gSa vkSj
u, foHkktu ykHk dks 4% 2%1 osQ vuqikr esa foHkkftr djus osQ fy, lger gSAa R;kx vuqikr dh x.kuk djsAa
(mkj 1%1)
jko vkSj Lokeh iQeZ esa lk>snkj gSa ykHk dk foHkktu 3% 2 osQ vuqikr es djrs gSaA os jfo dks 1@8 Hkkx osQ
ykHk osQ fy, lk>snkj cukrs gSaA jko vkSj Lokeh osQ chp u;k foHkktu vuqikr 4% 3 gSA u, ykHk foHkktu
vuqikr vkSj R;kx vuqikr dh x.kuk djsaA
(mkj u;k ykHk vuqikr 4:3:1 vkSj R;kx vuqikr 4:1)
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12-
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180
13-
14-
15-
16-
17-
18-

[;kfr osQ ewY; dh x.kuk ikp o"kkZsa osQ vkSlr ykHk osQ
dk ykHk bl izdkj gS%
jkf'k
(#-)
2002
40,000
2003
50,000
2004
60,000
2005
50,000
2006
60,000
o"kkZsa osQ ; osQ vk/kj ij djsaA fiNys ikp o"kksaZ
d
e
h
s
(mkj 2,08,000 #i;s)

O;olk; esa fofu;ksftr iwt
h 2,00,000 #i;ss gSA foft;ksftr iwt
h ij izR;k; dh nj 15% gSA o"kZ 2002 osQ nkSjku
iQeZ esa 48,000 #- dk ykHk vftZr fd;kA [;kfr dh x.kuk vf/ykHk osQ 3 o"kkZas osQ e osQ vk/kj ij djsAa
(mkj 54,000 #i;ss)
31 fnlacj 2002 dks jke vkSj Hkkjr dh iqLrosQa 5,00,000 #i;ss fofu;ksftr iwth dks n'kkZrh gSa vkSj xr
5 o"kkZsa dk ykHk 2002 esa 40,000 #i;s,s 2003 esa 50,000 #i;s,s 2004 esa 70,000 #i;ss vkSj 2006 esa
25,000 #i;ss gS [;kfr osQ ewY; dh x.kuk xr 5 o"kksZa osQ vkSlr vf/ykeksa osQ 3 o"kZ osQ ; osQ
vk/kj ij ;g ekurs gq, djsa fd lkekU; izfriQy nj 10% gSA
(mkj 30,000)
jktu vkSj jtuh iQeZ esa lk>snkj gSA mudh iwth jktu 3,00,000 #i;ss vkSj jtuh 2,00,000 #i;s gSA o"kZ
2002 osQ nkSjku iQeZ dh x.kuk ;g ekurs gq, djsa fd lkekU; izR;k; nj 20% gSA
(mkj 2,50,000 #i;ss)
xr oqQN o"kkZsa osQ nkSjku O;kikj us 1,00,000 #i;ss vkSlr ykHk vftZr fd;kA [;kfr osQ :i dh x.kuk iwth
dj.k fof/ }kjk djsa ;fn O;olk; dh ifjlaifk;k 10,00,000 #i;ss vkSj ck; nkf;Ro 1,80,000 #i;ss gSaA
lkekU; izfriQy nj 10% gSA
(mkj 1,80,000 #i;ss)
oekZ vkSj 'kekZ ,d iQeZ esa lk>snkj gSa ykHk vkSj gkfu dk foHkktu 5% 3 osQ vuqikr esa djrs gSaA os ?kks"k dks
1@5 Hkkx osQ ykHkksa osQ fy, lk>snkj cukrs gSaA ?kks"k iwth osQ :i esa 20,000 #i;ss vkSj vius Hkkx dh [;kfr
osQ fy;s 4,000 #i;ss ykrk gSA vko';d jkst+ukepk izfof"V;k djsaA
(v) tc [;kfr dh jkf'k dk O;olk; esa j[kk tk,xkA
(c) tc [;kfr dh iw.kZ jkf'k dks fudkyk tk,A
(l) tc [;kfr dh jkf'k dk 50% fudkyk tk,A
(n) tc [;kfr dk Hkqxrku futh :i ls dj fn;k tk,A
v vkSj c iQeZ esa lk>snkj gSaA ykHk dk foHkktu 3% 2 osQ vuqikr ls djrs gSaA os l dks ykHk esa 1@4 Hkkx
osQ fy, lk>snkjh esa izos'k nsrs gSaA l iwth osQ fy, 30,000 #i;ss vkSj [;kfr dh vko';d jkf'k jksdM+ esa
ykrk gSA iQeZ dh [;kfr dk ewY;kadu 20,000 #i;ss fd;k x;kA u;k ykHk foHkktu 2%1%1 gSA v vkSj c
vius Hkkx dh jkf'k dks fudky ysrs gSaA jkst+ukepk izfof"V;k nsaA
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181

20-
21-
22-
23-
24-
25-
26-
vkjrh vkSj Hkkjrh iQeZ esa lk>snkj gSA ykHk dk foHkktu 3%2 osQ vuqikr esa djrs gSaA os lkjFkh dks ykHk esa
1@4 Hkkx osQ fy, iQeZ esa izos'k nsrs gSaA lkjFkh viuh iwth osQ fy, 50,000 #i;ss vkSj 1@4 Hkkx dh [;kfr
osQ fy;s 10,000 #i;ss ykrh gSA vkjrh vkSj Hkkjrh dh iqLrdksa esa [;kfr dk ewY; 5,000 #i;ss fo|eku gSA
vkjrh] Hkkjrh vkSj lkjFkh osQ e; dk ykHk foHkktu dk vuqikr 2%1%1 gSA u;h iQeZ dh iqLrdksa esa vko';d
jkst+ukepk izfof"V;k vfHkys[ku djsaA
,Dl vkSj okbZ lk>snkj gSa vkSj 4% 3 osQ vuqikr esa ykHk o gkfu dk foHkktu djrs gSaA os tSM dks ykHk esa
1@8 Hkkx osQ fy, izos'k nsrs gSaA tSM 20,000 #i;ss iwth osQ fy, vkSj 1@8 Hkkx [;kfr osQ fy, 7,000 #i;ss
n'kkZus dk fu.kZ; ysrs gSaA ,Dl, okbZ vkSj tSM dh iqLrdksa esa jkst+ukepk izfof"V;k djsaA
vkfnR; vkSj ckyu lk>snkj gSa rFkk 3% 2 osQ vuqikr esa ykHk o gkfu dk foHkktu djrs gSaA os flVkWiQj dks
ykHk esa 1/4 Hkkx osQ fy, izos'k nsrs gSaA Lohr ykHk foHkktu vuqikr 2%1%1 gSA flVkWi+Qj iwth osQ :i
esa 50,000 #i;ss ykrk gSA mldk [;kfr esa Hkkx dk ewY; 15,000 #i;s Lohd`r gqvk gSA flVkWi+Qj osQoy
10,000 #i;ss [;kfr osQ :i esa yk ldkA iQeZ dh iqLrdksa esa vko';d jkst+ukepk izfof"V;k nsaA
vej vkSj lej ,d iQeZ esa lk>snkj gSa vkSj mudk ykHk gkfu foHkktu vuqikr 3%1 gSA os oqQoj dks ykHk
esa 1@4 Hkkx osQ fy, izos'k nsrs gSaA oqQoj [;kfr esa vius Hkkx dks udn ykus esa vleFkZ gSA oqQoj osQ izos'k
ij iQeZ dh [;kfr 80,000 #i;ss ij ewY;kafdr dh xbZ gSA oqQ oj osQ izo's k ij [;kfr lacfa /r jkstu+ kepk izfof"V
nsAa
eksgu yky vkSj lksgu yky iQeZ esa lk>snkj gSa rFkk ykHk o gkfu dk foHkktu 3% 2 osQ vuqikr esa djrs gSa
os jke yky dks ykHk esa 1@4 Hkkx osQ fy, izos'k nsrs gSaA ;g Lohd`r gqvk gS fd iQeZ dh [;kfr dks xr 4
o"kksaZ osQ vkSlr ykHkksa osQ 3 o"kksaZ osQ ykHk bl izdkj gSa% 2003&50,000 #i;ss, 2004&60,000 #i;ss,
2005&90,000 #i;ss, 2006&70,000 #i;ssA jke yky [;kfr esa viuk Hkkx ykus esa vleFkZ gSA jkeyky
osQ izos'k ij vko';d jkst+ukepk izfof"V;k nsa] tc%
(v) [;kfr 2,02,500 #i;ksa ij iqLrdksa esa fo|eku gSA
(c) [;kfr iqLrdksa esa 2,500 #i;ss ij n'kkZ;h xbZ gSA
(l) [;kfr iqLrdksa esa 2,05,000 #i;ss ij n'kkZ;h xbZ gSA
jkts'k vkSj eqosQ'k cjkcj osQ lk>snkj gSaA os iQeZ esa gjh dks izos'k nsrs gSa rFkk jkts'k, eqosQ'k vkSj gjh osQ e;
u;k ykHk foHkktu vuqikr 4% 3% 2 gSA gjh osQ izos'k ij [;kfr dh x.kuk 36,000 #i;ss ij dh xbZ gSA gjh
[;kfr esa viuk Hkkx ykus esa vleFkZ gSA jkts'k] eqosQ'k vkSj gjh [;kfr rqyu i=k esa u n'kkZus ij lger gSaA
gjh osQ izos'k ij vko';d jkst+ukepk izfof"V;k nsaA
vej vkSj vdcj iQeZ esa cjkcj osQ lk>snkj gSaA ,aFkksuh u, lk>snkj osQ :i esa izos'k djrk gS rFkk u;k ykHk
foHkktu vuqikr 4% 3% 2 gSA ,saFkksuh [;kfr esa viuk Hkkx, tksfd 45,000 #i;ss gS, ykus esa vleFkZ gSA [;kfr
[kkrk [kksys cxSj [;kfr osQ lek;kstu dk fu.kZ; fy;k x;k gSA [;kfr osQ O;ogkj gsrq vko';d jkst+ukepk
izfof"V nsAa
fn;k x;k rqyu i=k v vkSj c dk gS tks 31 fnlacj, 2006 dks lk>snkjh O;olk; pyk jgs gSaA v vkSj c 2%1
osQ vuqikr esa ykHk gkfu dk cVokjk djrs gSaA
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27-
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182

31
fnlacj]
nkf;Ro
ns; foi=k
ysunkj
cdk;k O;;
iwth %
v
c
1,80,000
1,50,000
2006

jkf'k ifjlaifk;k
(#-)
10,000 gLFkLFk jksdM+
2,000 fofo/ nsunkj
LVkWd
la;=a k
3,30,000 Hkou
jkf'k
(#-)
10,000
40,000
d
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60,000
40,000
1,00,000
1,50,000
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4,00,000
fuEu 'krkZsa ij l u, lk>snkj osQ :i esa izos'k djrk gS%

(i)
4,00,000
ykHk esa 1@4 Hkkx osQ fy, l 1,00,000 #i;s iwth vkSj 60,000 #i;ss [;kfr esa vius Hkkx osQ
fy, yk,xkA
(ii) la;a=k dk ewY; 1,20,000 #- vkadk x;k vkSj Hkou osQ ewY; esa 10% dh o`f gqbZA
(iii) LVkWd dk ewY; 4,000 #i;ss vf/d vkadk x;kA
(iv) nsunkjksa ij 5% dh nj ls lafnX/&.kksa osQ fy, izko/ku cuk;k x;kA
(v) xSj&vfHkysf[kr ysunkjksa dh jkf'k 1,000 #i;ss ikbZ xbZA vko';d jkst+ukepk izfof"V;k nsaA lkFk gh
l osQ izos'k ij iwueZwY;kadu [kkrk, lk>snkjksa osQ iwth [kkrs vkSj rqyu i=k rS;kj djsaA
(mkj iqueZwY;kadu ij ykHk 27,000 #-] rqyu i=k dk ;ksx 5,88,000 #-)
28-
yhyk vkSj ehuk iQeZ esa lk>snkj gSa vkSj ykHk o gkfu dk foHkktu 5% 3 vuqikr esa djrh gSaA 1 tuojh 2007
dks os vkse dks iQeZ esa izos'k nsrh gSaA vkse osQ izos'k frfFk ij yhyk vkSj ehrk osQ rqyu i=k esa lkekU; lap;
16,000 #i;ss vkSj ykHk o gkfu [kkrk 24,000 (tek) #i;ss n'kkZ jgk FkkA vkse osQ izos'k ij mijksDr enksa
osQ O;ogkj gsrq vko';d jkst+ukepk izfof"V;k nsaA yhyk vkSj vkse osQ e; u;k ykHk foHkktu vuqikr
5 % 3% 2 gSA
29- vfer vkSj fou; iQeZ esa lk>snkj gaSA mudk ykHk foHkktu vuqikr 3%1 gSA 01 tuojh] 2007 dks os jatu
dks iQeZ esa izo's k nsrs gSAa jatu osQ izo's k ij ykHk o gkfu [kkrk 40,000 #i;ss (uke 'ks"k) n'kkZ jgk gSA vko';d
jkst+ukepk izfof"V nsaA
30- v vkSj c 3@4 vkSj 1@4 vuqikr esa ykHkksa dk foHkktu djrs gSaA 31 fnlacj] 2006 dks mudk rqyu i=k bl
izdkj gS%
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31
nkf;Ro
(#-)
fofo/ ysunkj
lap; fuf/
iwth [kkrs%
v
c
fnlacj]
2006

jkf'k ifjlaifk;k
(#-)
4,000 izkI; foi=k
nsunkj
30,000 LVkWd
16,000 fi+QDlpj
Hkwfe o Hkou
jkf'k
(#-)
26,500
3,000
d
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s
16,000
20,000
1,000
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91,500
01
25,000
91,500
tuojh 2007 dks fuEu 'krksaZ ij l us izos'k fd;k%

(i) l iwth osQ :i esa 10,000 #i;ss nsxkA
(ii) l [;kfr osQ 5,000 #i;ss nsxk, ftldh vk/h jkf'k v vkSj c vkgfjr djsaxsaA
(iii) LVkWd vkSj fi+QDlplZ osQ ewY; esa 10% dh nj ls deh gksxh rFkk fofo/ nsunkjksa vkSj izkI; foi=k
ij 5% dh nj ls lafnX/ .kksa ls izko/ku cuk;k tk,xkA
(iv) Hkwfe vkSj Hkou osQ ewY; esa 10% dh nj ls o`f gksxhA
(v) iQeZ osQ fo# {kfriwfrZ dk nkok gSA ftlosQ fy, 1,000 #i;ss rd osQ nkf;Ro dk l`tu fd;k tk,xkA
(vi) fofo/ ysunkjksa esa lfEefyr 650 #i;ss dh ,d en ftl ij dksbZ nkok ugha gS, vifyf[kr dh tk,xhA
;g ekurs gq,s fd v vkSj c osQ e; ykHk foHkktu vuqikr esa dksbZ ifjorZu ugha vk;k gS] mijksDr lwpukvksa
osQ vk/kj ij iQeZ dh iqLrdksa esa jkst+ukepk izfof"V;k nsa vkSj u;k rqyu i=k rS;kj djsaA
(mkj iqueZwY;kadu ij ykHk 1,600 #- rqyu i=k dk ;ksx 1,05,950 #-)
31- v vkSj c lk>snkj gSa 3%1 osQ vuqikr esa ykHk o gkfu dk foHkktu djrs gSaA 01 tuojh] 2007 dks os l
dks ykHkksa esa Hkkx osQ fy, iQeZ esa izos'k nsrs gSaA l ykHk esa vius 1@4 Hkkx osQ fy, 20,000 #i;ss ykrk gSA
[;kfr, ifjlaifk;ksa vkSj nkf;Roksa osQ iqueZwY;kadu vkfn lek;kstuksa osQ i'pkr v vkSj c dh iwth e'k%
50,000 #i;ss vkSj 12,000 #i;ss gSA ;g Hkh fu.kZ; fy;k x;k gS fd lk>snkjksa dks iwth u, ykHk foHkktu
vuqikr osQ vuq:i gksxhA v vkSj c dh u;h iwt
h dh x.kuk dks ;g ekurs gq, fd v vkSj c u, ykHk foHkktu
vuqikr osQ vuqlkj iwth j[krs gq, vfrfjDr /ujkf'k yk,xs ;k vkgfjr djsaxs, tSlh Hkh fLFkfr gks, vko';d
jkst+ukepk izfof"V;k nsaA
32- fiadh, oqQekj vkSj :ik lk>snkj gSa vkSj 3% 2% 1 osQ vuqikr esa ykHk gkfu dk cVokjk djrs gSaA os ykHkksa esa
1@4 Hkkx osQ fy, lhek dks izos'k nsrs gSa ftls og fiadh ls 1@8 rFkk oqQekj vkSj :ik ls 1@16 osQ vuqikr
esa izkIr djsxhA lhek osQ izos'k ij u;h iQeZ dh oqQy iwth 2,40,000 #i;ss fu/kZfjr dh xbZ gSA lhek u;h
iQeZ dh oqQy iwth osQ 1@4 Hkkx osQ cjkcj udn /ujkf'k ysdj vk,xhA iwjkus lk>snkjksa dh iwth ykHk foHkktu
vuqikr osQ vuq:i gksxhA [;kfr vkSj ifjlaifk;ksa vkSj nkf;Roksa es iquewZY;kadu laca/h leLr lek;kstuksa osQ
i'pkr fiadh] oqQekj vkSj :ik dks iwth e'k% 80,000 #i;ss, 30,000 #i;ss vkSj 20,000 #i;ss gSA lHkh
lk>snkjksa dh iwth dh x.kuk djsa vkSj mijksDr lek;kstuksa osQ i'pkr iwth fu/kZfjr djus osQ fy, vko';d
jkst+ukepk izfof"V;k nsaA
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33-
uhps fn;k x;k rqyu i=k v:.k, ccyw vkSj psru dk gS tks e'k% 6@14, 5@14 vkSj 3@14 osQ vuqikr esa
ykHk o gkfu dk foHkktu djrs gSaA
nkf;Ro
jkf'k ifjlaifk;k
jkf'k
(#-)
(#-)
ysunkj
9,000 Hkwfe vkSj Hkou
24,000
ns;&foi=k
3,000 i+QuhZpj
3,500
iwth [kkrs%
LVkWd
14,000
v:.k
19,000
nsunkj
12,600
ccyw
16,000
jksdM+
900
psru
8,000
43,000
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55,000
55,000
os nhid dks ykHk esa 1@8 Hkkx osQ fy, fuEu 'krkZsa ij lk>snkjh iQeZ esa izos'k nsrs gSa%
(i) nhid 4,200 #i;ss [;kfr vkSj 7,000 #i;ss iwth osQ :i esa yk,xkA
(ii) i+QuhZpj esa 12% dh nj ls deh vk,xhA
(iii) LVkWd esa 10% dh nj ls deh vk,xh
(iv) 5% dh nj ls lafnX/ .kksa ij izko/ku cuk;k tk,xkA
(v) Hkwfe vkSj Hkou esa 31,000 #i;ss dh o`f gksxhA
(vi) leLr lek;kstuksa osQ i'pkr iqjkus lk>snkjksa osQ iwth [kkrksa dks (tks iqjkus vuqikr esa ykHkksa dk foHkktu
djsxa )as nhid }kjk O;olk; esa yxkbZ xbZ iwt
h osQ vk/kj ij lek;ksftr fd;k tk,xk] vFkkZr iqjkus lk>snkjksa
}kjk okLrfod /ujkf'k ysdj vkuk vFkok vkgj.k, tSlh Hkh fLFkfr gksA
jksdM+ [kkrk, ykHk o gkfu lek;kstu [kkrk (iqueZYw ;kadu [kkrk) vkSj u;h iQeZ dk izkjafHkd rqyu i=k rS;kj
djsaA (mkj% iqueZwY;kadu ij ykHk 4,550 #i;ss, rqyu i=k dk ;ksx 68,000 #i;ss)
34- vkt+kn vkSj ccyh lk>snkj gSa rFkk ykHk o gkfu dk cVokjk 2%1 osQ vuqikr esa djrs gSAa fparu ykHkksa esa 1@4 Hkkx
osQ fy, izo's k ysrk gSA fparu 30,000 #i;ss iwt
h yk,xk vkSj vkt+kn vkSj ccyh dh iwt
h ykHk foHkktu vuqikr
ij lek;ksftr gksxhA fparu osQ izo's k ls iwoZ 31 fnlacj] 2006 dks vkt+kn vkSj ccyh dk rqyu i=k bl izdkj gSaA
31 fnlacj] 2006 dks vkt+kn vkSj ccyh dk rqyu i=k
nkf;Ro
jkf'k ifjlaifk;k
jkf'k
(#-)
(#-)
ysunkj
8,000 gLrLFk jksdM+
2,000
ns; foi=k
10,000
lkekU; lap;
6,000 fofo/ nsunkj
8,000
iwth [kkrs
LVkWd
10,000
vkt+kn
50,000
i+QuhZpj
5,000
ccyh
32,000
82,000 e'khujh
25,000
o
n
Hkou
1,00,000
40,000
1,00,000
185
;g lgefr gqbZ gS fd %
(i) fparu 12,000 #i;ss [;kfr esa vius Hkkx osQ fy, yk,xkA
(ii) Hkou dk ewY; 45,000 #i;s vkSj e'khujh dk ewY; 23,000 #i;ss gSA
(iii) nsunkjksa ij 6% dh nj ls lafnX/ .kksa ij izko/ku cuk,A
(iv) vkt+kn vkSj ccyh osQ iwth [kkrs dks pkyw [kkrs ls lek;ksftr djsaA
vko';d jkst+ukepk izfof"V;k nsa vkSj u;h iQeZ osQ rqyu i=k lfgr vko';d [kkrs rS;kj djsaA
(mkj% iqueZwY;kadu ij ykHk 2,525 #i;ss, rqyu i=k dk ;ksx 1,44,520 #i;s)
35- vk'kh"k vkSj nkk iQeZ esa lk>snkj gSa rFkk 3% 2 osQ vuqikr esa ykHkksa dk foHkktu djrs gSaA 01 tuojh, 2007
dks os 1@5 Hkkx osQ fy, foey dks iQeZ esa izos'k nsrs gSaA 01 tuojh] 2007 dks vk'kh"k vkSj nkk dk
rqyu i=k bl izdkj gS%
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01
nkf;Ro
tuojh]
ysunkj
ns;&foi=k
vk'kh"k dh iwth
nkk dh iwth
2007
dks vk'kh"k vkSj nkk dk rqyu i=k

jkf'k ifjlaifk;k
(#-)
15,000 Hkwfe o Hkou
10,000 la;=a k
80,000 lap;
35,000 nsunkj
22,000
?kVk;k% izko/ku
(2,000)
LVkWd
jksdM+
1,40,000
;g lgefr gqbZ fd %
(i) Hkwfe vkSj Hkou osQ ewY; esa 15,000 #i;ss ls o`f gqbZ gSA
(ii) lap; osQ ewY; esa 10,000 #i;ss ls o`f gqbZ gSA
(iii) iQeZ dh [;kfr dh x.kuk 20,000 dh xbZ gSaA
(iv) foey u;h iQeZ dh oqQy iwth osQ 1@5 Hkkx osQ cjkcj iwth ysdj vk,xkA
vko';d jkst+ukepk izfof"V;k nsa vkSj foey osQ izos'k osQ i'pkr rqyu i=k rS;kj djsaA
(mkj% iqueZwY;kadu ij ykHk 25,000 #i;ss, rqyu i=k dk ;ksx 2,25,000 #i;ssA
o
n
Lo;a tkfp, 1
1. v 2. v 3. c
Lo;a tkfp, 2
1. l 2. c 3. l
4.
5.
jkf'k
(#-)
35,000
45,000
20,000
35,000
5,000
1,40,000
d
e
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s
lk>snkjh iQeZ dk iquxZBu lk>snkj dh lsokfuo`fk@e`R;q
vki i<+ pqosQ gSa fd fdlh lk>snkj osQ lsokfuo`k gksus ;k e`R;q gksus
ij ,d lk>snkjh osQ iquxZBu dh vko';drk gksrh gSA fdlh lk>snkj
osQ lsokfuo`k ;k e`R;q gksus ij lk>snkjh foys[k dk vfLrRo lekIr
gks tkrk gS] vkSj blosQ LFkku ij ,d u;k lk>snkjh foys[k ykxw gksrk
gS ftlosQ vuqlkj 'ks"k lk>snkj viuk O;olk; ifjofrZr 'krksZa osQ
vuqlkj tkjh j[krs gSaA ;gk lk>snkj osQ lsokfuo`k gksus ;k e`R;q osQ
le; ys[kk O;ogkj djrs le; oqQN T+;knk varj ugha gksrkA nksuksa
fLFkfr;ksa esa gesa lk>snkj dh lsokfuo`k (lsokfuo`fk osQ le;) vkSj
dkuwuh mkjkf/dkjh (e`R;q osQ le;) dks [;kfr] ifjlaifk;ksa rFkk
nkf;Ro dk iqueZwY;kadu vkSj ykHk rFkk gkfu;ksa osQ laca/ esa lHkh
t+:jh lek;kstu djus osQ i'pkr oqQy jkf'k dk fu/kZj.k fd;k tkrk
gSA buosQ vfrfjDr gesa u;k ykHk vuqikr 'ks"k lk>snkjksa osQ chp rFkk
lkFk gh mudk vfHkykHk vuqikr Kkr djuk gksxkA
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vf/xe ms';

vki%
z lk>snkj dh lsokfuo`fk@e`R;q osQ
i'pkr 'ks"k lk>snkjksa dk u;k
ykHk foHkktu vuqikr rFkk
vfHkykHk vuqikr dh x.kuk
dj losQaxs
z lk>snkj dh lsokfuo`fk@ e`R;q
ij [;kfr osQ ys[kkadu O;ogkj
dh O;k[;k dj losQaxsA
z ifjlaifk;ksa dk iqueZY
w ;kadu rFkk
nkf;Roksa osQ iqufuZ/kZj.k osQ ys[kkadu
O;ogkj dh O;k[;k dj losQxa As
z xSj&vfHkysf[kr ifjlaifk;ksa rFkk
nkf;Roksa osQ laca/ esa vko';d
izfof"V;k dj losQaxsA
z lafpr ykHkksa rFkk gkfu;ksa osQ
laca/ esa vko';d lek;kstu
izfof"V;k dj losQaxsA
z lsokfuo`k@ e`k lk>snkj dk
iQeZ ij nkos dk fu/kZj.k rFkk
mlosQ fuiVkjs dh fof/ dk
o.kZu dj losQaxsA
z ;fn vko';d gks rks lsokfuo`k
lk>snkj dk iwth [kkrk rS;kj
dj losQaxsA
z lk>snkj dh e`R;q dh fLFkfr esa]
e`k lk>snkj osQ mkjkf/dkjh
dk [kkrk rFkk iquxZfBr iQeZ
dk rqyu i=k rS;kj dj losQaxsA
o
n
4- 1
lsokfuo`k@e`k lk>snkj dks ns; jkf'k dk fu/kZj.k
lk>snkj dh lsokfuo`fk@e`R;q osQ le; ns; jkf'k dk fu/kZj.k lsokfuo`k

lk>snkj (lsokfuo`fk osQ le;) vkSj dkuwuh mkjkf/dkjh (e`R;q osQ
le;) dks ns; jkf'k esa 'kkfey gS%
(i) mlosQ iwth [kkrksa dk tek 'ks"k_
(ii) mlosQ pkyw [kkrksa dk tek 'ks"k (;fn dksbZ gks)_
(iii) mldh [;kfr dk Hkkx_
(iv) mlosQ fu/kZfjr ykHk dk Hkkx (lap;)_
(v) ifjlaifk;ksa rFkk nkf;Ro osQ iqueZY
w ;kadu esa mlosQ vfHkykHk
dk Hkkx_
lk>snkjh iQeZ dk iquxZBu
187
lk>snkj dh lsokfuo`fk@e`R;q
(vi)
mlosQ lsokfuo`fk@e`R;q dh rkjh[k rd mlosQ ykHk dk Hkkx_

(vii) lsokfuo`fk@e`R;q dh frfFk rd mlosQ iwth ij C;kt (;fn 'kkfey gS) dk Hkkx_ rFkk
(viii) osru@deh'ku, ;fn dksbZ gks rks, lsokfuo`fk@e`R;q dh frfFk rd mldks ns; jkf'kA
nh xbZ dVkSfr;k, ;fn dksbZ gks, rks mlosQ Hkkx esa ls yh tk,xh%
(i) mlosQ pkyw [kkrksa dk uke 'ks"k (;fn gks)_
(ii) vifyf[kr [;kfr dk Hkkx (;fn t+:jh gks)_
(iii) mldh fu/kZfjr gkfu;ksa dk Hkkx_
(iv) ifjlaifk;ksa rFkk nkf;Roksa osQ iqueZwY;kadu ij mldh gkfu;ksa dk Hkkx_
(v) lsokfuo`fk@e`R;q dh frfFk rd mlosQ gkfu;ksa dk Hkkx_
(vi) lsokfuo`fk@e`R;q dh frfFk rd mlosQ }kjk vkgfjr jkf'k dk Hkkx_
(vii) vkgj.k ij C;kt, ;fn 'kkfey gS, lsokfuo`fk@e`R;q dh frfFk rdA
vr%] tSls fd lk>snkj osQ izos'k osQ le;, mlh izdkj lk>snkjksa dh lsokfuo`fk vFkok e`R;q osQ le;
fofHkUu ys[kkdj.k i{k bl izdkj gS%
1. u;k ykHk vuqikr rFkk vfHkykHk vuqikr dk fu/kZj.k_
2. [;kfr dk O;ogkj_
3. ifjlaifk;ksa rFkk nkf;Ro dk iqueZwY;kadu_
4. ys[kk u dh xbZ ifjlaifk;ksa rFkk nkf;Ro osQ laca/ esa lek;kstu_
5. ykHk rFkk gkfu;ksa dk forj.k_
6. lsokfuo`fk@e`R;q dh frfFk rd mlosQ ykHk rFkk gkfu;ksa osQ Hkkx dk fu/kZj.k_
7. iwth dk lek;kstu (;fn vko';d gks)_
8. lsokfuo`k@e`R;q gksus okys lk>snkj osQ ns; jkf'k dk fuiVkjkA
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u;k ykHk foHkktu vuqikr
u;k ykHk foHkktu vuqikr ,d ,slk vuqikr gS ftlosQ vuqlkj 'ks"k lk>snkj fdlh lk>snkj osQ lsokfuo`fk
;k e`R;q osQ ckn Hkfo"; osQ ykHkksa dk cVokjk djsaxsA izR;sd 'ks"k lk>snkj dk u;k Hkkx, iQeZ esa mlosQ Hkkx
esa, lsokfuo`k lk>snkj@e`r lk>snkj ls fy;k x;k Hkkx tksM+dj Kkr djsaxsA
fuEu fLFkfr;ksa dks ekurs gq,%
(v) fo|eku lk>snkj, lsokfuo`k lk>snkj vFkok e`r lk>snkj dk Hkkx iqjkus ykHk foHkktu vuqikr esa
vf/xzfgr djsaxs vkSj ;gk muosQ e; u, ykHk foHkktu vuqikr dh x.kuk djus dh dksbZ
vko';drk ugha gS D;ksafd ;g muosQ chp iqjkus ykHk foHkktu vuqikr osQ leku gksxhA okLro
esa ykHk foHkktu vuqikr, ftlesa fd 'ks"k lk>snkj lsokfuo`k@e`r lk>snkj ls Hkkx dk vf/xzg.k
djrs gSa, dh lwpuk osQ vHkko esa ;g eku fy;k tk,xk fd og muosQ iqjkus ykHk foHkktu vuqikr
esa gh mlosQ Hkkx dk vf/xzg.k djsaxs vkSj blh izdkj Hkfo"; osQ ykHkksa dk foHkktu blh vuqikr
o
n
188
esa djsaxsA mnkgj.k osQ fy,, vk'kk, nhfIr vkSj fu'kk ,d iQeZ esa Hkfo"; osQ ykHk dks 3% 2%1 osQ
vuqikr esa ckVrs gq, lk>snkj gSaA ;fn nhfIr lsokfuo`k gksrh gS rks vk'kk vkSj fu'kk osQ e; u;k
ykHk foHkktu vuqikr 3%1 gksxkA tc rd fd og dksbZ fu.kZ; u ysA
(c) fo|eku lk>snkj,lsokfuo`k@e`r lk>snkj osQ ykHk dk Hkkx vius iqjkus ykHk vuqikr osQ vfrfjDr
vU; vuqikr esa Hkh vf/xzfgr dj ldrs gSaA bl fLFkfr esa muosQ e; u, ykHk foHkktu vuqikr
dh x.kuk djus dh vko';drk ugha gS vkSj ;g ozQe'k% muosQ iqjkus Hkkx vkSj lsokfuo`k@e`r
lk>snkj ls vf/xzfgr fd, x, Hkkx osQ ;ksx osQ cjkcj gksxhA mnkgj.k osQ fy,] uohu, lqjs'k vkSj
r#.k ykHkksa dk foHkktu 5:3:2 osQ vuqikr esa djrs gq, lk>snkj gSaA lqjs'k iQeZ ls lsokfuo`k gksrk
gS rFkk mldk Hkkx uohu rFkk r#.k 2%1 osQ vuqikr esa vf/xzfgr djrs gSaA bl fLFkfr esa u,
ykHk foHkktu vuqikr dh x.kuk bl izdkj dh tk,xh%
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fo|eku lk>snkj dk u;k Hkkx

vfHkykHk vuqikr = 2%1
iqjkuk Hkkx
uohu }kjk vf/xzfgr fd;k x;k Hkkx
tkus okys lk>snkj ls vf/xzfgr fd;k x;k Hkkx

3
=
10
dk
2
3
2
3
uohu dk u;k Hkkx
5
2
7
+
=
10 10 10
r#.k }kjk vf/xzfgr fd;k x;k Hkkx
3
10
1
3
2
10
r#.k dk u;k Hkkx
3
2
=
10
10
dk
1
3
3
1
=
10
10
1
10
3
30
vr% uohu vkSj r#.k osQ chp u;k ykHk foHkktu vuqikr gksxk = 7:3
(l) fo|eku lk>snkj fdlh fn, x, u, ykHk foHkktu vuqikr osQ fy, lger gks ldrs gSAa bl fLFkfr
esa fn;k x;k vuqikr gh u;k ykHk foHkktu vuqikr gksxkA
o
n
4-3
vfHkykHk vuqikr
fo|eku lk>snkj ftl vuqikr esa lsokfuo`k@e`r lk>snkj ls izkIr Hkkx dk vf/xzg.k djsxa ,s vfHkykHk vuqikr
dgykrk gSA lkekU;r% fo|eku lk>snkj@lsokfuo`k@e`r lk>snkj osQ Hkkx dks iqjkus ykHk foHkktu vuqikr esa
vf/xzfgr djrs gSAa bl fLFkfr esa fo|eku lk>snkjksa dk vfHkykHk vuqikr, muosQ iqjkus ykHk foHkktu vuqikr
dh rjg gksxk vkSj ;gk vfHkykHk vuqikr dh x.kuk djus dh dksbZ vko';drk ugha gSA fodYi osQ rkSj
ij og vuqikr ftlesa og lsokfuo`k@e`r lk>snkj dk Hkkx vf/xzfgr djrs gSaA ml fLFkfr esa, nksckjk, ;gk
189
vfHkykHk vuqikr Kkr djus dh t:jr ugha gksxh, pwfd og vuqikr gh ftlesa fo|eku lk>snkjksa us
lsokfuo`k@e`r lk>snkj osQ fgLls dk vf/xzg.k fd;k gS] vfHkykHk vuqikr gksxkA izkFkfed :i ls ykHk,
izkfIr vuqikr dh x.kuk djus dh leL;k ogk mRi gksrh gS tgk ij fo|eku lk>snkjksa dk u;k ykHk
foHkktu vuqikr fn;k gksrk gSA bl izdkj dh fLFkfr esa, vfHkykHk vuqikr dh x.kuk, fo|eku lk>snkjksa osQ
iqjkus fgLls dks, mlosQ u, fgLls esa ls ?kVkdj dh tk,xhA mnkgj.k osQ fy,, vfer, fnus'k vkSj xxu ykHk
foHkktu 5% 3% 2 osQ vuqikr esa ckVrs gq, lk>snkj gSaA
fnus'k lsokfuo`fk ysrk gSA vfer vkSj xxu, u, iQeZ osQ ykHk dks 3% 2 osQ vuqikr esa ckVuk fu/
kZfjr djrs gSA vfHkykHk vuqikr dh x.kuk bl izdkj gksxhA
3
5
5
10
6 5
10
1
10
2 2
5 10
= 1:2
4 2
10
2
10
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vfer dk vfHkykHk vuqikr
xxu dk vfHkykHk vuqikr
vfer vkSj xxu dk vfHkykHk vuqikr
;g iznf'kZr djrk gS fd vfer ykHk dk

fo|eku lk>snkjksa dk ykHk esa fgLlk
1
Hkkx rFkk fnus'k 2
3
3
= u;k fgLlk iqjkuk
Hkkx izkIr djsxkA
fgLlk
Lo;a djsa
vfHkykHk vuqikr rFkk R;kx vuqikr esa varj fuEu fcanqvksa ij Li"V djsa
1.
vFkZ
2.
lk>snkj
3.
x.kuk fof/
4.
dc x.kuk dh tk,xh
mnkgj.k
e/q, usgk vkSj Vhuk ykHk dk Hkkx 5% 3% 2 esa ckVrs gq, lk>snkj gSAa u, ykHk vuqikr rFkk vfHkykHk vuqikr
dh x.kuk dhft,, ;fn
1- e/w lsokfuo`k gksrh gSA
2- usgk lsokfuo`k gksrh gSA
3- Vhuk lsokfuo`k gksrh gSA
o
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gy
iqjkuk vuqikr e/q % usgk % Vhuk osQ chp 5% 3% 2 fn;k x;k gSA
1- ;fn e/q lsokfuo`k gksrh gS, rks usgk vkSj Vhuk osQ chp u;k ykHk vuqikr gksxk
usgk % Vhuk =3% 2 vkSj vfHkykHk vuqikr = 3% 2
2- ;fn usgk lsokfuo`k gksrh gS, rks u;k ykHk vuqikr e/q vkSj Vhuk osQ e; gksxk
190
e/q % Vhuk = 5% 2
vfHkykHk vuqikr e/q rFkk Vhuk =5% 2
3- ;fn Vhuk lsokfuo`k gksrh gS rks
e/q % usgk = 5% 3
vfHkykHk vuqikr, e/q vkSj usgk = 5% 3
mnkgj.k
d
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s
vydk, gjizhr rFkk Js;k ykHk dks 3% 2%1 esa ckVrs gq, lk>snkj gSaA vydk lsokfuo`k gksrh gS rFkk
mldk Hkkx gjizhr rFkk Js;k }kjk 3% 2 osQ vuqikr esa ys fy;k tkrk gSA u;k ykHk foHkktu vuqikr Kkr
dhft,A
T
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t
gy
vfHkykHk vuqikr, gjizhr rFkk Js;k
3 2
= 3:2 = :
5 5
vydk, gjizhr rFkk Js;k dk iqjkuk ykHk foHkktu vuqikr
3:2:1 =
3 2 1
: :
6 6 6
gjizhr osQ }kjk vf/xzfgr Hkkx
3
6
dk
3
9
=
5
30
Js;k osQ }kjk vf/xzfgr Hkkx
3
6
dk
2
6
=
5
30
u;k Hkkx
iqjkuk Hkkx $ vf/xzfgr Hkkx
gjizhr dk u;k Hkkx
2
6
9
30
19
30
Js;k dk u;k Hkkx
1
6
6
30
11
30
gjizhr rFkk Js;k dk u;k ykHk foHkktu vuqikr
mnkgj.k
o
n
eqjyh, uohu rFkk vkseizdk'k ykHk dks
3 1
,
8 2
= 19:11
vkSj
1
8
vuqikr esa ckVrs gq, lk>snkj gSaA eqjyh lsokfuo`k
gksrk gS rFkk vius fgLls dk 2/3 Hkkx uohu dks rFkk 'ks"k Hkkx vkseizdk'k dks lefiZr djrk gSA 'ks"k
lk>snkjksa osQ u, ykHk foHkktu vuqikr rFkk vfHkykHk vuqikr dh x.kuk dhft,A
191
gy
uohu
(i)
(ii)
(iii)
1
8
1
2
iqjkuk Hkkx
uohu rFkk vkseizdk'k }kjk eqjyh
osQ Hkkx dk vf/xzg.k
= (i) + (ii)
u;k Hkkx
3
8
2
2
=
3
8
dk
1
2
3
8
dk
2
8
d
e
h
s
1 1
=
3 8
1
8
1
8
T
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R
b
E
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p
N re
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b
o
t
t
=
blfy, u;k ykHk foHkktu vuqikr

[tSlk (ii)
vkseizdk'k
3 1
:
4 4
6
8
;k
3
4
2 1
:
8 8
;k 3%1 vkSj vfHkykHk vuqikr
2
8
;k
1
4
;k 2%1
esa n'kkZ;k x;k gS]A
mnkgj.k 4
oqQekj, y{; vkSj eukst rFkk ujs'k ykHk dk cVokjk 3% 2% 1% 4 vuqikr esa djrs gq, lk>snkj gSaA oqQekj
lsokfuo`k gksrk gS rFkk mlosQ Hkkx dks y{; rFkk eukst }kjk 3% 2 esa vf/xzfgr fd;k tkrk gSA 'ks"k lk>snkjksa
dk u;k ykHk foHkktu vuqikr rFkk vfHkykHk vuqikr Kkr dhft,A
gy
(i)
iqjkuk Hkkx
(ii)
oqQekj ls vf/xzfgr Hkkx
y{;
eukst
ujs'k
2
10
1
10
4
10
3
10
dk
9
50
2
9
10 50
(iii)
u;k Hkkx
o
n
= (i) + (ii)
3
5
19
50
3
10
dk
6
50
1
=
10
2
5
&
11
50
&
6
50
4
10
20
50
dqN ugha
u;k ykHk foHkktu vuqikr = 19 % 11% 20

vfHkykHk vuqikr = 3 % 2 % 0
uksV% 1- oqQekj osQ ykHk dk fgLlk, y{; rFkk eukst osQ }kjk 3 % 2 vuqikr esa vf/xzfgr fd;k x;k gS]
blfy, y{; rFkk eukst dk vfHkykHk vuqikr 3 % 2 gksxkA
2- ujs'k u rks R;kx djsxk u gh vU; vfHkykHk izkIr djsxkA
192
mnkgj.k
jatuk, lk/uk vkSj dkeuk ykHk dk cVokjk 4 % 3 % 2 esa djrs gq, lk>snkj gSaA jatuk lsokfuo`k gskrh gS
rFkk lk/uk vkSj dkeuk Hkfo"; osQ ykHkksa dk cVokjk 5% 3 osQ vuqikr esa djus dk fu.kZ; ysrh gSaA
vfHkykHk vuqikr Kkr dhft,A
d
e
h
s
gy
=
vfHkykHk va'k
u;k fgLlk
lk/uk dk vfHkykHk va'k
5
8
3
9
dkeuk dk vfHkykHk va'k
3
8
2
9
iqjkuk fgLLkk
45 24
72
21
72
27 16
72
11
72
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
lk/uk rFkk dkeuk osQ chp vfHkykHk vuqikr
= 21%11
Lo;a djsa
1-
2-
34-
5-
vuhrk, t;k rFkk fu'kk ,d iQeZ esa cjkcj osQ lk>snkj gSAa t;k iQeZ ls lsokfuo`k gksrh gS rFkk vuhrk
vkSj fu'kk Hkfo"; osQ ykHkksa dks 4 % 3 osQ vuqikr esa ckVus dk fu.kZ; ysrh gSaA u;k vfHkykHk vuqikr
Kkr dhft,A
vkt+kn, fot; vkSj vfer ykHkksa dk cVokjk 1 , 1 rFkk 10 osQ vuqikr esa djrs gq, lk>snkj gSaA
4 8
16
fo|eku lk>snkjksa dk u;k ykHk foHkktu vuqikr Kkr dhft,] ;fn& (v) vkt+kn lsokfuo`k gksrk
gS (c) fot; lsokfuo`k gksrk gS (l) vfer lsokfuo`k gksrk gSA
mijksDr fLFkfr esa izR;sd osQ fy, vfHkykHk vuqikr Kkr dhft,A
vuq, izHkk vkSj feyh lk>snkj gSaA vuq lsokfuo`k gksrh gSA fo|eku lk>snkjksa osQ Hkfo"; osQ ykHkksa osQ
fy, vfHkykHk vuqikr dh x.kuk dhft,A ;fn og mlosQ Hkkx dks vf/xzfgr djsa (v) 5 % 3 osQ
vuqikr esa (c) cjkcjA
jkgqy, jksfcu vkSj jkts'k ykHkksa dk foHkktu 3 % 2 % 1 esa djrs gq, lk>snkj gSa, 'ks"k lk>snkjksa osQ u;k
ykHk foHkktu vuqikr dh x.kuk dhft,A ;fn (v) jkgqy lsokfuo`k gksrk gSA (c) jksfcu lsokfuo`k
gksrk gSA (l) jkts'k lsokfuo`k gksrk gSA
iwtk, fiz;k rFkk izfr"Bk ykHkksa dk foHkktu 5 % 3 % 2 esa djrs gq, lk>snkj gSaA fiz;k lsokfuo`k gksrh
gSA mlosQ Hkkx dks iwtk rFkk izfr"Bk osQ }kjk 2 % 1 esa fy;k tkrk gSA u, ykHk foHkktu vuqikr
dh x.kuk dhft,A
o
n
6-
7-
v'kksd, vfuy rFkk vt; ykHkksa dk foHkktu 1 , 3 rFkk 1 ] osQ vuqikr esa djrs gq, lk>snkj
2 10
5
gSaA vfuy lsokfuo`k gksrk gSA v'kksd rFkk vt; }kjk Hkfo"; osQ ykHkksa rFkk gkfu;ksa dk foHkktu
3 % 2 esa djus dk fu.kZ; ysrs gSaA u, vfHkykHk vuqikr dh x.kuk dhft,A

4-4
193
[;kfr dk O;ogkj
lsokfuo`k@e`r lk>snkj, [;kfr osQ Hkkx dks tks fd fo|eku lk>snkjksa osQ lkewfgd iz;Ruksa dk iQy gksrk gS,
ikus dk vf/dkjh gSA blfy, fdlh lk>snkj osQ lsokfuo`fk@e`R;q osQ le;, lk>snkjksa osQ e; [;kfr dk
ewY;kadu le>kSrs dh 'krksaZ osQ vuqlkj fd;k tk,xkA lsokfuo`k@e`rd dks mlosQ fgLls dh {kfriwfrZ fo|eku
lk>snkjksa osQ }kjk (ftldks lsokfuo`k@e`r lk>snkj osQ fgLls dks vf/xzfgr djus osQ dkj.k vfHkykHk gqvk
gks) mlosQ vfHkykHk vuqikr esa djsaxsA
[;kfr osQ fy,, bl fLFkfr esa ys[kk mipkj fuHkZj djrk gS, pkgs [;kfr n'kkZ;h xbZ gS ;k iQeZ dh
ys[kk iqLrdksa esa [;kfr igys ls ugha n'kkZ;h xbZ gSA
4-4-1
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
tc iqLrdksa esa [;kfr ugha n'kkZ;h xbZ gks
;gk lsokfuo`k gksus okys lk>snkj dks mlosQ Hkkx dk vko';d tek, [;kfr osQ Hkkx dh gkfu osQ dkj.k,
pkj izdkj ls fn;k tk ldrk gSA ;g izdkj fuEu gS%
(v) [;kfr dks mlosQ lai.w kZ ewY; ls n'kkZ;k tk,xk rFkk ys[kk iqLrdksa esa igys dh rjg gh fd;k tk,xkA
bl fLFkfr esa [;kfr [kkrs dks mlosQ iw.kZ ewY; ls uke fd;k tk,xk rFkk lHkh lk>snkjksa osQ
(lsokfuo`k@e`r lk>snkj lfgr) iwt
h [kkrksa dks muosQ iqjkus ykHk foHkktu vuqikr esa tek fd;k
tk,xkA [;kfr dks blosQ iwjs ewY; ls, nksckjk ls LFkkfir iQeZ osQ rqyu i=k esa n'kkZ;k tk,xkA
(c) [;kfr [kkrk laiw.kZ ewY; ls [kksyk tk,xk rFkk rqjar gh vifyf[kr fd;k tk,xkA ;fn [;kfr
dks iquxZfBr iQeZ osQ rqyu i=k esa n'kkZ;s tkus dk fu.kZ; fy;k x;k gS rks [;kfr osQ laiw.kZ ewY;
dks leLr lk>snkjksa osQ iwth [kkrksa esa tek fd;k tk,xkA (lsokfuo`k@e`r lk>snkj lfgr) rFkk
'ks"k lk>snkjksa osQ u, ykHk foHkktu vuqikr ls muosQ iwth [kkrksa esa uke i{k dh vksj fy[k dj
[;kfr [kkrs dks mlosQ laiw.kZ ewY; ls tek dj osQ vifyf[kr fd;k tk,xkA
(l) [;kfr [kkrs dks lsokfuo`k@e`r lk>snkj osQ Hkkx dh jkf'k osQ ewY; ls n'kkZ;k tk,xk rFkk rqjar
gh vifyf[kr dj fn;k tk,xkA bl fLFkfr esa [;kfr [kkrs dks osQoy lsokfuo`k@e`r lk>snkj
osQ Hkkx dh jkf'k rd, dks [;kfr [kkrs esa vkuqikfrd jkf'k ls uke rFkk osQoy lsokfuo`k@e`r
lk>snkjksa osQ iwth [kkrs esa tek fd;k tk,xkA rRi'pkr 'ks"k lk>snkjksa osQ iwth [kkrksa dks muosQ
vfHkykHk vuqikr osQ uke rFkk [;kfr [kkrs dks tek djosQ vifyf[kr fd;k tk,xkA
(n) [;kfr [kkrs dks iQeZ dh iqLrdksa esa ugha [kksyk tk,xkA ;fn ;g fu.kZ; gks pqdk gS fd [;kfr
[kkrs dks iQeZ dh iqLrdksa esa ugha n'kkZ;k tk,xk rks bl fLFkfr esa bldks fuEu jkst+ukepk izfof"V
osQ }kjk lk>snkjksa osQ iwth [kkrs ls lek;ksftr fd;k tk,xkA
o
n
fo|eku lk>snkjksa dk iwth [kkrk

(vfHkykHk vuqikr esa O;fDrxr :i ls)
lsokfuo`k@e`r lk>snkjksa osQ iwth [kkrs ls
('ks"k lk>snkjksa osQ vfHkykHk vuqikr esa)
uke
194
vc ge ,d mnkgj.k }kjk lk>snkj dh lsokfuo`fk@e`R;q osQ le;, mijksDr lHkh fodYiksa dks ;ku
esa j[krs gq, [;kfr osQ O;ogkj dks Li"V djsaxsA v, c vkSj l fdlh iQeZ esa ykHk dk foHkktu 3% 2%1
esa djrs gq, lk>snkj gSaA [;kfr dk ewY;kadu 60,000 #i;s fd;k x;kA c dh lsokfuo`fk osQ i'pkr v
rFkk l ykHk dk foHkktu 3%1 osQ vuqikr esa djrs gq, lk>snkjh dks tkjh j[krs gSaA fodYi osQ rkSj ij
bl fLFkfr esa fuEu jkst+ukepk izfof"V;k dh tk,xhA
d
e
h
s
(v) ;fn [;kfr [kkrs dks laiw.kZ jkf'k ls [kksyk tk, rFkk iqLrdksa esa j[kk tk,
[;kfr [kkrk
uke
60,000
v osQ iwth [kkrs ls
30,000
c osQ iwth [kkrs ls
20,000
l osQ iwth [kkrs ls
10,000
([;kfr [kkrs dks laiw.kZ jkf'k ls [kksyk x;k rFkk
lHkh lk>snkjksa oQks muosQ iqjkus ykHk foHkktu
vuqikr esa tek fd;k x;k)
(c) ;fn [;kfr [kkrs dks laiw.kZ jkf'k ls [kksyk x;k rFkk rqjar gh vifyf[kr fd;k x;k
(i) [;kfr [kkrk
uke
60,000
v osQ iwth [kkrs ls
30,000
c osQ iwth [kkrs ls
20,000
l osQ iwth [kkrs ls
10,000
([;kfr [kkrs dks iwjh jkf'k ls [kksyk x;k rFkk
leLr lk>snkjksa osQ iqjkus ykHk foHkktu
vuqikr esa tek fd;k x;k)
(ii) v dk iwth [kkrk
uke
45,000
l dk iwth [kkrk
uke
15,000
[;kfr [kkrs ls
60,000
([;kfr dks vifyf[kr fd;k x;k rFkk 'ks"k
lk>snkjksa osQ u, vuqikr esa uke fd;k x;k)
(l) ;fn [;kfr dks lsokfuo`k lk>snkj osQ fgLls dh jkf'k ftruk gh n'kkZ;k tk, rFkk rqjar vifyf[kr
Hkh dj fn;k tk,
(i) [;kfr [kkrk
uke
20,000
c osQ iwth [kkrs ls
20,000
([;kfr dks c osQ Hkkx ftruk [kksyk x;k)
(ii) v dk iwth [kkrk
uke
15,000
l dk iwth [kkrk
uke
5,000
[;kfr [kkrs ls
20,000
([;kfr dks 'ks"k lk>snkjksa osQ vfHkykHk vuqikr esa tek
djosQ vifyf[kr fd;k x;k)
o
n
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
195
(n) tc [;kfr dks iQeZ dh iqLrdksa esa ugha n'kkZ;k tk,

v dk iwth [kkrk
l dk iwth [kkrk
l osQ iwth [kkrs ls
(c osQ Hkkx dh [;kfr dks 'ks"k lk>snkjksa osQ
vfHkykHk vuqikr esa lek;ksftr djus ij)
15,000
uke
uke
5,000
20,000
d
e
h
s
,slk Hkh gks ldrk gS fd u, ykHk foHkktu vuqikr gsrq 'ks"k lk>snkjksa osQ e; fy, x, fu.kZ; osQ
ifj.kkeLo:i dksbZ ,d lk>snkj Hkkoh ykHkksa esa vius va'k esa ls oqQN Hkkx dk R;kx djsaA ,alh ifjfLFkfr
esa ,sls lk>snkj osQ iwth [kkrs dks lsokfuo`k@e`r lk>snkj osQ iwth [kkrs lfgr mlosQ R;kx osQ lekuqikr
tek fd;k tk,xk rFkk ckdh cps lk>snkjksa osQ iwth [kkrksa dks Hkkoh ykHkksa esa muosQ vfHkykHk vuqikr
ls uke fd;k tk,xkA
mnkgj.k 6
osQ'ko, fueZy rFkk iadt ykHk dk foHkktu 4 % 3 % 2 osQ vuqikr esa djrs gq, lk>snkj gSAa fueZy lsokfuo`k
djrk gS rFkk [;kfr dk ewY;kadu 72,000 #i;s fd;k x;kA osQ'ko rFkk iadt Hkfo"; osQ ykHkksa dk
foHkktu 5% 3 esa djus dk fu.kZ; ysrs gSaA vko';d jkst+ukepk izfof"V;k dhft,A (v) tc [;kfr dks
blosQ laiw.kZ jkf'k ls n'kkZ;k tk, rFkk rqjar vifyf[kr fd;k tk,A (c) tc [;kfr dks iQeZ dh iqLrdksa
esa u n'kkZ;k tk,A
gy
(v) tc [;kfr [kkrk [kksyk tk, rFkk vifyf[kr fd;k tk,
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
jkst+ukepk
frfFk
fooj.k
(i)
[;kfr [kkrk
uke
osQ'ko osQ iwth [kkrs ls
fueZy osQ iwth [kkrs ls
iadt osQ iwth [kkrs ls
([;kfr [kkrs dks laiw.kZ jkf'k
ls iqjkus ykHk foHkktu vuqikr esa n'kkZ;k x;k)
osQ'ko dk iwth [kkrk
uke
iadt dk iwth [kkrk
uke
[;kfr [kkrs ls
([;kfr dks u, ykHk foHkktu esa vifyf[kr djus ij)
o
n
2
c-i`la-
uke
jkf'k
(#-)
tek
jkf'k
(#-)
72,000
32,000
24,000
16,000
45,000
27,000
72,000
196
(c)
tc [;kfr dks iQeZ dh iqLrdksa esa ugha n'kkZ;k tk,
frfFk
fooj.k
c-i`l-
osQ'ko dk iwth [kkrk

iadt dk iwth [kkrk
fueZy iawth [kkrs ls
(fueZy osQ Hkkx dh [;kfr dks osQ'ko rFkk iadt
osQ vfHkykHk vuqikr 13%11 esa ckVus ij)
uke
jkf'k
(#-)
tek
jkf'k
(#-)
13,000
uke
uke
d
e
h
s
11,000
24,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
dk;Zdkjh fVIi.kh
fueZy dk [;kfr esa Hkkx = 72,000 #i;s 3 = 24,000 #i;s

9
2- vfHkykHk vuqikr dh x.kuk
vfHkykHk Hkkx
= u;k Hkkx & iqjkuk Hkkx
1-
osQ'ko dk vfHkykHk Hkkx

iadt dk vfHkykHk Hkkx
5
8
3
=
8
4
9
2
9
13
72
11
72
blfy,, vfHkykHk vuqikr osQ'ko rFkk iadt dk
13%11
gS] vFkkZr
13 11
:
24 24
mnkgj.k 7
t;k, dhfrZ, ,drk rFkk 'osrk fdlh iQeZ esa ykHk rFkk gkfu dk foHkktu 2%1%2%1 esa djrs gq, lk>snkj
gSaA t;k dh lsokfuo`fk ij, iQeZ dh [;kfr dk ewY;kadu 36,000 #i;s fd;k x;kA dhfrZ, ,drk rFkk
'osrk us Hkfo"; osQ ykHkksa dks leku :i ls foHkktu djus dk fu.kZ; fy;kA [;kfr [kkrk [kksys fcuk [;kfr
osQ O;ogkj osQ laca/ esa vko';d jkst+ukepk izfof"V;k dhft,A
gy
dhfrZ] ,drk rFkk 'osrk dh iqLrosQa
jkst+ukepk
frfFk
fooj.k
o
n
dhfrZ dk iwth [kkrk

'osrk dk iwth [kkrk
t;k osQ iwth [kkrs ls
('ks"k lk>snkjksa esa t;k dh [;kfr dk Hkkx
vfHkykHk vuqikr esa foHkktu djus ij)
c-i`la-
uke
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
6,000
6,000
12,000
197
dk;Zdkjh fVIi.kh
2
= 12,000
6
36,000 #-
1-
t;k dk [;kfr esa Hkkx
2-

vfHkykHk Hkkx = u;k Hkkx iqjkuk Hkkx
dhfrZ dk vfHkykHk
,drk dk vf/ykHk
1
3
1
6
2 1
6
2
d
e
h
s
1
6
1
3
2
6
2
6
0
6
1
3
1
6
2 1
6
1
6
(u rks vfHkykHk u gh R;kx)
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
'osrk dk vfHkykHk
blfy, dhfrZ vkSj 'osrk osQ e; vfHkykHk vuqikr
mnkgj.k
#i;s
1 1
:
= 1:1
6 6
nhik, uh: vkSj f'kYik ,d iQeZ esa ykHkksa dk foHkktu 5 % 3 % 2 osQ vuqikr esa djrs gq, lk>snkj gSaA uh:
dh lsokfuo`fk osQ ckn nhik vkSj f'kYik dk u;k ykHk foHkktu vuqikr 2% 3 gSA uh: dh lsokfuo`fk ij
iQeZ dh [;kfr dk ewY;kadu 1,20,000 #i;s fd;k x;kA uh: dh lsokfuo`fk ij [;kfr osQ O;ogkj ls
lacaf/r vko';d jkst+ukepk izfof"V;k dhft,A
gy
nhik vkSj f'kYik dh iqLrosaQ

jkst+ukepk
frfFk
fooj.k
o
n
f'kYik dk iwth [kkrk

uke
uh: osQ iwth [kkrs ls
nhik osQ iwth [kkrs ls
(f'kYik [;kfr esa uh: osQ Hkkx osQ fy, rFkk nhik dks
R;kx osQ fy, uh: dh lsokfuo`fk ij {kfriwfrZ djsxh)
c-i`la-
uke
jkf'k
(#-)
tek
jkf'k
(#-)
48,000
36,000
12,000
198
dk;Zdkjh fVIi.kh
1-

vfHkykHk Hkkx = u;k Hkkx & iqjkuk Hkkx
nhik dk vfHkykHk Hkkx
f'kYik dk vfHkykHk Hkkx

2-
2 5
4 5
1
=
=
5 10
10
10
=
=
3
5
2
10
6 2
10
4
10
;k 10 ] vFkkZr R;kx
d
e
h
s
] vFkkZr vfHkykHk
blfy, f'kYik, uh: (lsokfuo`k lk>snkj) vkSj nhik (fo|eku lk>snkj ftlus R;kx fd;k gS) nksuksa
dks muosQ R;kx dh jkf'k rd dh {kfriwfrZ djsxhA
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
nhik R;kx djsxh
iQeZ dh [;kfr R;kx okyk Hkkx
uh: (lsokfuo`k lk>snkj dk R;kx)
= 1,20,000 # -
Lo;a tkfp,
= 1,20,000 # -
3
= 36,000
10
1
= 12,000
10
#i;s
#-
izR;sd iz'u osQ fy, lgh fodYi pqfu,

vfHk"ksd, jtr vkSj foosd ykHkksa dk foHkktu 5 % 3 % 2 osQ vuqikr esa djrs gSAa ;fn foosd lsokfuo`k
gksrk gS] rks vfHk"ksd rFkk jtr dk u;k ykHk foHkktu vuqikr gksxkA
(v) 3% 2
(c) 5% 3
(l) 5% 2
(n) mijksDr esa dksbZ ugha
2- jktsanj, lrh'k rFkk rstiky dk iqjkuk ykHk foHkktu vuqikr 2% 2 % 1 gSA lrh'k dh lsokfuo`fk
osQ ckn mudk ykHk foHkktu vuqikr 3% 2 gSA u;k vfHkykHk vuqikr gS&
(v) 3% 2
(c) 2% 1
(l) 1% 1
(n) 2% 2
3- vkuan, cgknqj vkSj panj ykHkksa dk foHkktu leku :i ls djrs gq, lk>snkj gSaA vkuan vkSj cgknqj
us mlosQ Hkkx dk vf/xzg.k 3% 2 osQ vuqikr esa fd;kA vkuan vkSj cgknqj dk u;k ykHk foHkktu
vuqikr gksxkA
(v) 8% 7
(c) 4% 5
(l) 3% 2
(n) 2% 3
1-
o
n

4-
mnkgj.k
199
fo|eku lk>snkjksa osQ }kjk, lsokfuo`k@e`r lk>snkj osQ Hkkx dk vf/xzg.k djus ij fdlh Hkh lwpuk
osQ vHkko esa ;g ekuk tk,xk fd mUgksaus viuk Hkkx vf/xzfgr fd;k gS%
(v) iqjkus ykHk foHkktu vuqikr esa
(c) u, ykHk foHkktu vuqikr esa
(l) leku vuqikr esa
(n) mijksDr esa dksbZ ughaA
d
e
h
s
guh, iEeh vkSj lUuh ykHkksa dk foHkktu 3 % 2 % 1 osQ vuqikr esa djrs gq, lk>snkj gSaA [;kfr dks iqLrdksa
esa 60,000 #i;s osQ ewY; ls n'kkZ;k x;k gSA iEeh lsokfuo`k gksrh gS rFkk iEeh dh lsokfuo`fk osQ le;
[;kfr dk ewY;kadu 84,000 #i;s esa fd;k x;kA guh vkSj lUuh us Hkfo"; osQ ykHkksa dk foHkktu 2%1
osQ vuqikr esa djus dk fu.kZ; fy;kA vko';d jkst+ukepk izfof"V;k dhft,A
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gy
frfFk
fooj.k
c-i`la-
guh dk iwth [kkrk

iEeh dk iwth [kkrk
lUuh dk iwth [kkrk
[;kfr [kkrs ls
(fo|eku [;kfr dks iqjkus vuqikr esa
vifyf[kr djus ij)
guh iwth [kkrk
lUuh iwth [kkrk
iEeh osQ iwth [kkrs ls
uke
uke
uke
uke
uke
[;kfr esa orZeku ewY; ij iEeh dk Hkkx

= 84,000 #-
1
= 28,000 #i;s
3
30,000
20,000
10,000
14,000
14,000
28,000
dk;Zdkjh fVIi.kh
(i)
tek
jkf'k
(#-)
60,000
(iEeh osQ Hkkx dh [;kfr dks guh rFkk lUuh

osQ iwth [kkrs esa muosQ vfHkykHk rd
lek;kstu djus ij)
o
n
uke
jkf'k
(#-)
= 84,000
dk
1
3
200

vfHkykHk Hkkx = u;k Hkkx iqjkuk Hkkx
(ii)
lUuh dk vfHkykHk Hkkx

guh vkSj lUuh dk vfHkykHk vuqikr
4.4.2
2 3
3 6
1 1
=
3 6
1 1
1:1
6 6
guh dk vfHkykHk Hkkx
1
6
1
6
d
e
h
s
tc [;kfr iqLrdksa esa igys ls fo|eku gks
;fn [;kfr dks iqLrdksa esa, [;kfr osQ orZeku ewY;, ftruk n'kkZ;k x;k gks rks lkekU;r% fdlh Hkh lek;kstu
dh vko';drk ugha gksrh D;ksfa d [;kfr dks lsokfuo`k lk>snkj lfgr lHkh lk>snkjksa osQ [kkrksa esa tek fd;k
tkrk gSA ;fn [;kfr dk orZeku ewY;, bldh iqLrdksa esa fn, x, ewY; ls fHkUu gS rks bl fLFkfr esa orZeku
ewY; rFkk iqLrdksa esa n'kkZ;s x, ewY; (iqLrd ewY;) osQ varj ls lek;kstu izfof"V dh tk,xhA bl fLFkfr
esa nks laHkkouk, mRiUu gksrh gS% (v) ;fn [;kfr dk iqLrd ewY; blosQ orZeku ewY; ls de gksA
(c) iqLrd ewY; blosQ orZeku ewY; ls T+;knk gksA mijksDr dk o.kZu fuEu gS%
(v) ;fn [;kfr dk iqLrd ewY; blosQ orZeku ewY; ls de gks & bl fLFkfr esa [;kfr [kkrs dks blosQ
orZeku ewY; osQ iqLrd ewY; ij vkf/D; dh jkf'k ls uke fd;k tk,xk vkSj lHkh lk>snkjksa osQ
iwth [kkrs dks muosQ iqjkus ykHk foHkktu vuqikr esa tek djsaxsA mnkgj.k osQ fy, nhid, uoqQy
,oa jkts'k ykHkksa dk foHkktu 5 % 3 % 2 osQ vuqikr esa djrs gq, lk>snkj gSaA iqLrdksa esa [;kfr
dks 20,000 #i;s osQ ewY; ls n'kkZ;k x;k gSA uoqQy lsokfuo`k djrk gS rFkk uoqQy dh
lsokfuo`fk osQ fnu [;kfr dk ewY;kadu 24,000 #i;s FkkA bl fLFkfr esa fuEu jkstu+ kepk izfof"V
dh tk,xhA
T
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b
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nhid, uoqQy rFkk jkts'k dh iqLrosaQ
jkst+ukepk
frfFk
fooj.k
o
n
[;kfr [kkrk
uke
nhid osQ iwth [kkrs ls
uoqQy osQ iwth [kkrs ls
jkts'k osQ iwth [kkrs ls
([;kfr osQ ewY; esa o`f lHkh lk>snkjksa esa muosQ iqjkus
ykHk foHkktu vuqikr 5% 3% 2 esa ckVus ij)
c-i`la-
uke
jkf'k
(#-)
tek
jkf'k
(#-)
4,000
2,000
1,200
800
201
(c) ;fn [;kfr dk iqLrd ewY; blosQ orZeku ewY; ls T+;knk gks& bl fLFkfr es,a iqLrd ewY; ,oa
orZeku ewY; osQ varj dks [;kfr [kkrs esa tek rFkk lHkh lk>snkjksa osQ iwth [kkrs esa muosQ iqjkus
ykHk foHkktu vuqikr esa uke fd;k tk,xkA mnkgj.k osQ fy,, eksgu yky, fxj/kjh yky rFkk
';keyky ykHkksa dk foHkktu 4% 3%1 esa djrs gq, lk>snkj gSaA ';keyky iQeZ ls lsokfuo`k gksrk
gSA ';keyky osQ lsokfuo`fk ij [;kfr dk ewY;kadu 52,000 #i;s fd;k x;kA 60,000 #i;s
osQ ewY; dh [;kfr iQeZ dh iqLrdksa esa igys ls gh fo|eku FkhA bl fLFkfr esa fuEu jkst+ukepk
izfof"V;k izysf[kr dh tk,xhA
frfFk
eksgu yky] fxj/kjh yky rFkk ';keyky dh iqLrosQa

jkst+ukepk
c-i`la-
T
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t
d
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fooj.k
eksgu yky dk iwth [kkrk

uke
fxj/kjh yky dk iwth [kkrk
uke
';keyky dk iwth [kkrk
uke
[;kfr [kkrs ls
([;kfr osQ ewY; esa deh dks lHkh lk>snkjksa us muosQ
iqjkus ykHk foHkktu vuqikr esa lek;ksftr djus ij)
uke
jkf'k
(#-)
4,000
tek
jkf'k
(#-)
3,000
1,000
8,000
;g Lej.kh; gS fd mijksDr lHkh fLFkfr;ksa es,a [;kfr dks blosQ iwjs ewY; ls rqyu i=k esa n'kkZ,xsA bl
fLFkfr esa fd lHkh lk>snkj ;g fu.kZ; ys pqosQ gSa fd [;kfr dks iw.kZr% ;k va'kr% vifyf[kr fd;k tk,
rks ,slk 'ks"k lk>snkjksa osQ iwt
h [kkrksa dks muosQ u, ykHk foHkktu vuqikr esa uke rFkk [;kfr [kkrs dks mlosQ
ewY; ls tek djosQ fd;k tk,xkA
fodYi osQ rkSj ij igys [;kfr [kkrs dks blosQ laiw.kZ ewY; ls [kksydj vkSj fiQj bldks vifyf[kr
djus osQ cnys, ;fn lk>snkj ;g fu.kZ; ysrs gSa fd fo|eku [;kfr dks igys vifyf[kr djosQ tks fd
iqLrdksa esa lHkh lk>snkjksa osQ iqjkus ykHk foHkktu vuqikr osQ n'kkZ;h xbZ gS vkSj mlosQ ckn lsokfuo`k@e`r
lk>snkj osQ [kkrs esa vko';d tek rFkk 'ks"k lk>snkj osQ [kkrksa dks muosQ vfHkykHk vuqikr ls uke djsaxs
vkSj lsokfuo`k@e`r lk>snkj dks mlosQ [;kfr osQ Hkkx osQ fy, tek djsaxsA
o
n
4 - 4 -3
izNUu [;kfr
;fn iQeZ lsokfuo`k@e`r lk>snkj dks Hkqxrku osQ :i esa ,deq'r jkf'k nsus dk fu.kZ; ysrh gS rks mldks ns;
jkf'k ls vf/d Hkqxrku dks mlosQ iwth [kkrksa esa, lafpr ykHk o gkfu vkSj ifjlaifk;ksa rFkk nkf;Roksa osQ
iqueZwY;kadu laca/h lHkh vko';d lek;kstu djus osQ i'pkr, mlosQ Hkkx dks [;kfr osQ :i esa ekuk
tk,xkA mnkgj.k osQ fy, ih, D;w vkSj vkj ykHkksa dk cVokjk 3% 2%1 osQ vuqikr esa djrs gq, lk>snkj gSaA
202
vkj, lsokfuo`k gksrk gS vkSj mlosQ iwth [kkrksa esa lap;, ifjlaifk;ksa rFkk nkf;Roksa dk iqueZwY;kadu djus
osQ ckn mlosQ iwth [kkrs dk 'ks"k 60,000 #i;s fudyrk gSA ih vkSj D;w mlosQ nkos osQ iw.kZ fuiVkjs osQ
fy, 75,000 #i;s nsus dks lger gksrs gSaA ;g iznf'kZr djrk gS fd iQeZ esa vkj dh [;kfr dk Hkkx
15,000 #i;s gS ftldks ih vkSj D;w osQ iwth [kkrksa esa muosQ vfHkykHk vuqikr (3% 2 ;g ekurs gq, fd
muosQ ykHk foHkktu vuqikr esa dksbZ ifjorZu ugha gS) osQ uke fd;k tk,xk vkSj vkj osQ iwth [kkrksa esa
tek bl izdkj fd;k tk,xk%
d
e
h
s
(#-)
ih dk iwth [kkrk
D;w dk iwth [kkrk
(vkj osQ Hkkx dh [;kfr dks ih rFkk D;w osQ
iwth [kkrs esa muosQ R;kx vuqikr 3% 2 esa
lek;ksftr djus ij)
uke
uke
(#-)
9,000
6,000
T
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l
R
b
E
u
C
p
N re
e
b
o
t
t
Lo;a tkfp,
15,000
fuEu iz'uksa osQ fy, lgh fodYi NkfV,%

1- fdlh lk>snkj dh lsokfuo`fk@e`R;q ij , lsokfuo`k@e`r lk>snkj osQ iwth [kkrs dks tek fd;k
tk,xkA
(v) mlosQ Hkkx dh [;kfr osQ lkFk_
(c) iQeZ dh [;kfr osQ lkFk_
(l) 'ks"k lk>snkjksa osQ Hkkx dh [;kfr osQ lkFk_
(n) dksbZ ugha_
2- xksfcan, gjh vkSj izrki lk>snkj gSaA xksfcan dh lsokfuo`fk ij rqyu i=k esa [;kfr dks 24,000 #i;s
ls igys ls gh n'kkZ;k x;k gSA [;kfr dks vifyf[kr fd;k tk,xkA
(v) lHkh lk>snkjksa osQ iwth [kkrksa dks muosQ iqjkus ykHk foHkktu vuqikr esa tek djosQA
(c) 'ks"k lk>snkjksa osQ iwth [kkrksa dks muosQ u, ykHk foHkktu vuqikr esa tek djosQA
(l) lsokfuo`k lk>snkj osQ iwth [kkrs dks mlosQ Hkkx dh [;kfr ls tek djus ijA
3- peu, jeu vkSj lqeu ykHkksa dk foHkktu 5% 3% 2 osQ vuqikr esa djrs gq, lk>snkj gSAa jeu lsokfuo`k
gksrk gS rFkk peu vkSj lqeu dk u;k ykHk foHkktu vuqikr 1%1 gksxkA iQeZ dh [;kfr dk ewY;kadu
1,00,000 #i;s fd;k x;kA jeu osQ Hkkx dh [;kfr dks lek;ksftr fd;k tk,xkA
(v) peu rFkk jeu osQ iwth [kkrksa dks 1,500 #i;s izR;sd ls uke djosQA
(c) peu rFkk jeu osQ iwth [kkrksa dks ozQe'k% 21,429 #i;s rFkk 8,571 #i;s ls uke djosQA
o
n
203
(l) osQoy lqeu osQ iwth [kkrs dks 30,000 #i;s ls uke djosQA
(n) osQoy jeu osQ iwth [kkrs dks 30,000 #i;s ls uke djosQA
4- fdlh lk>snkj dh lsokfuo`fk@e`R;q ij, 'ks"k lk>snkj, ftUgksaus ykHk foHkktu vuqikr esa ifjorZu osQ
dkj.k vfHkykHk fd;k gSA {kfriwfrZ djsaxs
(v) osQoy lsokfuo`k lk>snkj dhA
(c) 'ks"k lk>snkj (ftUgksaus R;kx fd;k) lkFk gh lkFk lsokfuo`k lk>snkj dhA
(l) osQoy 'ks"k lk>snkjksa dh (ftUgksaus R;kx fd;k gS)A
4-5
T
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ifjlaifk;ksa rFkk nkf;Roksa osQ iquewZY;kadu osQ fy, lek;kstu
lk>snkj dh lsokfuo`fk ;k e`R;q ij oqQN ifjlaifk;k ,slh gks ldrh gSa ftUgsa muosQ orZeku ewY; ij ugha
n'kkZ;k tkrk rFkk blh izdkj oqQN nkf;Roksa osQ ewY; rFkk iQeZ }kjk Hkqxrku fd, tkus okys ewY;ksa esa varj
gksrk gS, bruk gh ugha ;gk oqQN ,slh xSj&vfHkysf[kr ifjlaifk;k Hkh gksrh gSa ftudks iqLrdksa esa yk, tkus
dh vko';drk gksrh gS] tSlk fd lk>snkj osQ izos'k dh fLFkfr esa i<+k x;k gSA iqueZwY;kadu [kkrs dks
ifjlaifk;ksa vkSj nkf;Roksa osQ iqueZwY;kadu djus rFkk xSj&vfHkysf[kr enksa dks iQeZ dh iqLrdksa esa ykdj
vfHkykHk (gkfu) dh x.kuk djus osQ fy, rS;kj fd;k tkrk gS vkSj bls lHkh lk>snkjksa osQ, ftlesa
lsokfuo`k@e`r lk>snkj dks muosQ iqjkus ykHk foHkktu vuqikr esa gLrkarfjr dj fn;k tkrk gSA bl ms';
osQ fy, fuEu jkst+ukepk izfof"V;k bl izdkj dh tk,xhA
1-
2-
3-
ifjlaifk;ksa osQ ewY; esa o`f ij

ifjlaifk [kkrk (O;fDrxr)
(ifjlaifk;ksa osQ ewY; esa o`f ij)
ifjlaifk;ksa osQ ewY; esa deh ij
iqueZwY;kadu [kkrk
laifk [kkrs ls (O;fDrxr)
(ifjlaifk;ksa osQ ewY; esa deh)
nkf;Roksa dh jkf'k esa o`f ij
iqueZwY;kadu [kkrk
nkf;Ro [kkrs ls (O;fDrxr) tek
(nkf;Roksa dh jkf'k esa o`f)
nkf;Roksa dh jkf'k esa deh gksus ij
nkf;Ro [kkrk (O;fDrxr)
o
n
4-
(nkf;Roksa dh jkf'k esa deh)
uke
uke
uke
uke
204
5-
6-
7-

xSj&vfHkysf[kr ifjlaifk;ksa osQ fy,
ifjlaifk [kkrk
uke
(xSj&vfHkysf[kr ifjlaifk;ksa dks iqLrdksa esa n'kkZus ij)
xSj&vfHkysf[kr nkf;Roksa osQ fy,
iquewZY;kadu [kkrk
uke
nkf;Ro [kkrs ls
(xSj&vfHkysf[kr nkf;Roksa dks iqLrdksa esa ykus ij)
iqueZwY;kadu ij ykHk ;k gkfu osQ forj.k osQ fy,
iqueZwY;kadu [kkrk
uke
lHkh lk>snkjksa osQ iwth [kkrs ls (O;fDrxr)
(iqueZwY;kadu ij ykHk dks lk>snkjksa osQ iwth
[kkrs esa gLrkarfjr djus ij)
(;k)
lHkh lk>snkjksa dk iwth [kkrk (O;fDrxr)uke
(iqueZwY;kadu ij gkfu dks lk>snkjksa osQ iwth
[kkrs esa gLrkarfjr djus ij)
d
e
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mnkgj.k 10
ferkyh, banw vkSj xhrk ykHkks rFkk gkfu dk cVokjk 3 % 2 % 1 osQ vuqikr esa djrs gq, lk>snkj gSaA 31 ekpZ,
2007 dks mudk rqyu i=k fuEu Fkk%
nkf;Ro
fofo/ ysunkj
lap; dks"k
iwth [kkrs%
ferkyh
banw
xhrk
o
n
jkf'k ifjlaifk;k
(#-)
55,000
30,000
1,50,000
1,25,000
75,000
3,50,000
4,35,000
[;kfr
Hkou
isVVas
e'khujh
LVkWd
nsunkj
jksdM+
jkf'k
(#-)
25,000
1,00,000
30,000
1,50,000
50,000
40,000
40,000
4,35,000
xhrk mijksDr frfFk ij lsokfuo`k gksrh gSA e'khu dk ewY;kadu 1,20,000 #i;s, isVVas 40,000 #i;s
vkSj Hkou 1,25,000 #i;s gqvkA vko';d jkstu+ kepk izfof"V;ksa dk vfHkys[ku djsa rFkk iqueZYw ;kadu [kkrk
rS;kj dhft,A
205
gy
xhrk, ferkyh rFkk banw dh iqLrosQa
jkst+ukepk
frfFk
fooj.k
31
iqueZwY;kadu [kkrk
e'khujh [kkrs ls
(e'khujh osQ ewY; esa deh)
isVsaV [kkrk
Hkou [kkrs ls
iqueZwY;kadu [kkrk
(isVsaV rFkk Hkou osQ ewY; esa o`f ij)
iqueZwY;kadu [kkrk
ferkyh [kkrs ls
banw osQ [kkrs ls
xhrk osQ [kkrs ls
(iqueZwY;kadu ij ykHk dks lk>snkjksa osQ
iwth [kkrs esa iqjkus ykHk foHkktu vuqikr
esa gLrkarfjr djus ij)
ekpZ
c-i`luke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
d
e
h
s
10,000
10,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
uke
uke
10,000
25,000
35,000
uke
25,000
12,500
7,500
5,000
iqueZwY;kadu [kkrk
uke
nkf;Ro
e'khujh
ykHk dk gLrkarj.k%
ferkyh dk iwth [kkrk
banw dk iwth [kkrk
xhrk dk iwth [kkrk
o
n
jkf'k ifjlaifk;k
(#-)
10,000 isVV
as
Hkou
tek
jkf'k
(#-)
10,000
25,000
12,500
7,500
5,000
25,000
35,000
35,000
206
4-6
lafpr ykHkksa rFkk gkfu;ksa dk lek;kstu
dHkh&dHkh rqyu i=k esa lafpr ykHkksa dks, lkekU; lap; vkSj lap; dks"k rFkk lafpr gkfu;ksa dks ykHk rFkk
gkfu [kkrs osQ tek 'ks"k osQ :i esa n'kkZ;k tkrk gSA lsokfuo`k@e`r lk>snkj vius Hkkx osQ lafpr ykHkksa dk
rFkk lafpr gkfu;ksa (;fn dksbZ gS) dk vf/dkjh gksxkA ;g lafpr ykHk ;k gkfu lHkh lk>snkjksa ls
lacaf/r gS rFkk budks lHkh lk>snkjksa osQ iwth [kkrksa esa muosQ iqjkus ykHk foHkktu vuqikr esa gLrkarfjr dj
fn;k tk,xkA bl ms'; osQ fy, fuEu jkst+ukepk izfof"V;ksa dk vfHkys[ku fd;k tk,xkA
(i)
(ii)
lafpr ykHkksa (lap;) dk gLrkarj.k djus ij

lap; [kkrk
lHkh lk>snkjksa osQ iwth [kkrs ls (O;fDrxr)
(lap; dk gLrkarj.k lHkh lk>snkjksa osQ iwth [kkrs esa
iqjkus ykHk foHkktu vuqikr eas)
lafpr gkfu;ksa osQ gLrkarj.k ij
lHkh lk>snkjksa dk iwth [kkrk (O;fDrxr)
ykHk o gkfu [kkrs ls
(lafpr gkfu;ksa dk lk>snkjksa osQ iwth [kkrs esa iqjkus
ykHk foHkktu vuqikr esa gLrkarj.k)
d
e
h
s
uke
T
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uke
mnkgj.k osQ fy,] banz] xtsanz rFkk gjsanz lk>snkj gSa ftudk ykHk foHkktu vuqikr 3% 2%1 gSA banz lsokfuo`k
gksrk gS rFkk bl frfFk dks iQeZ dk rqyu i=k bl izdkj gS%
banz] xtsanz rFkk gjsanz dh iqLrosaQ
nkf;Ro
ysunkj
lkekU; lap;
iwth [kkrs%
banz
xtsanz
gjsanz
o
n
1,00,000
jkf'k ifjlaifk;k
(#-)
50,000 Hkwfe o Hkou
90,000 LVkWd
cSd
a
jksdM+
jkf'k
(#-)
3,00,000
30,000
10,000
5,000
55,000
50,000
2,05,000
3,45,000
3,45,000
207
lkekU; lap; osQ O;ogkj dk vfHkys[ku djus osQ fy, fuEu jkst+ukepk izfof"V dh tk,xh%
xtsanz rFkk gjsanz dh iqLrosaQ
frfFk
fooj.k
lkekU; lap; [kkrk

banz dk iwth [kkrk
xtsanz dk iwth [kkrk
gjsanz dk iwth [kkrk
(lkekU; lap; dk gLrkarj.k lHkh lk>snkjksa
osQ iwth [kkrs esa muosQ iqjkus vuqikr esa banz
osQ lsokfuo`k gksus ij)
4-7
c-i`lauke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
d
e
h
s
90,000
45,000
30,000
15,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
lsokfuo`k lk>snkj dks ns; jkf'k dk fuiVkjk
tkus okys lk>snkj osQ [kkrksa dk fuiVkjk lk>snkjh le>kSrs esa nh xbZ 'krksaZ osQ vuqlkj, tSls fd ,deq'r
Hkqxrku ;k C;kt lfgr ;k C;kt jfgr tSls Hkh Loho`Qr gks fofHkUu fd'rksa }kjk fHkUu&fHkUu varjkyks esa
Hkqxrku ;k oqQN Hkqxrku udn esa rqjar vkSj oqQN fd'rksa }kjk tSls Hkh Loho`Qr gks, fd;k tkrk gSA fdlh
lk>snkjh le>kSrs osQ vHkko esa, Hkkjrh; lk>snkjh vf/fu;e 1932 dh /kjk 37 ykxw gksxh, tks fd ;g
r; djrh gS fd tkus okys lk>snkj osQ ikl ,d fodYi gksxk, ftlosQ vuqlkj og ;k rks 6% izfro"kZ
dh nj ls Hkqxrku dh frfFk rd ;k bl izdkj ykHk dk Hkkx tks mlus viuh iwth ls mikftZr fd;k gS
(iwth vuqikr vk/kfjr) izkIr djus dk vf/dkjh gSA blfy, lsokfuo`k lk>snkj dks oqQy ns; jkf'k dk
fu/kZj.k, tks fd lHkh lek;kstu djus osQ i'pkr fd;k x;k gS] dk Hkqxrku rqjar fd;k tk,xkA ;fn iQeZ
rqjar Hkqxrku djus dh fLFkfr esa ugha gS rks bl fLFkfr es,a lsokfuo`k lk>snkj dks ns; oqQy jkf'k dks mlosQ
.k [kkrs esa gLrkarfjr dj fn;k tk,xk vkSj tSls gh jkf'k dk Hkqxrku fd;k tk,xk] ;g mlosQ [kkrs esa
uke fd;k tk,xkA vko';d lek;kstu izfof"V;k fuEu gS%
1-
tc lsokfuo`k lk>snkj dks iw.kZ Hkqxrku jksdM+ esa fd;k tkrk gSA
lsokfuo`k lk>snkj dk iwth [kkrk
uke
jksdM+@ cSad [kkrs ls
2- tc lsokfuo`k lk>snkj dh leLr jkf'k dks .k eku fy;k tkrk gSA
uke
lsokfuo`k lk>snkj osQ .k [kkrs ls
3- tc lsokfuo`r lk>snkj dks vkaf'kd :i ls jksdM+ Hkqxrku fd;k tkrk gS rFkk 'ks"k jkf'k dks .k ekuk
tkrk gSA
o
n
208

uke
(oqQy ns; jkf'k)
(Hkqxrku dh jkf'k)
(.k dh jkf'k)
4- tc .k [kkrs dk fuiVkjk fd'rksa esa ewy jkf'k esa C;kt lfgr Hkqxrku fd;k tkrk gSA
(v) .k ij C;kt osQ fy,
C;kt [kkrk
uke
(c) fd'r osQ Hkqxrku ij
lsokfuo`k lk>snkj osQ .k [kkrk
uke
fVIi.kh
1- lsokfuo`k lk>snkj osQ .k [kkrs dk 'ks"k rqyu i=k esa nkf;Ro i{k dh vksj vafre fd'r osQ Hkqxrku rd
n'kkZ;k tk,xkA
2- izfof"V la[;k (c) rFkk (l), mijksDr dks .k osQ Hkqxrku dh frfFk rd nksgjk;k tk,xkA
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
mnkgj.k 11
vefjanz egsanz rFkk tksfxanz ,d iQeZ esa lk>snkj gSaA egsanz iQeZ ls lsokfuo`r gksrk gSA mldh lsokfuo`fk dh
frfFk dks mldks 60,000 #i;s ns; gSaA vefjanz rFkk tksfxanz us ;g opu fn;k fd mldks izR;sd o"kZ osQ
var esa fd'rksa esa Hkqxrku fd;k tk,xkA fuEu fLFkfr;ksa esa egsanz dk .k [kkrk rS;kj djsa%
1- tc 'ks"k jkf'k dk Hkqxrku pkj okf"kZd fd'rksa esa 12% izfro"kZ C;kt osQ lkFk fd;k tk,xkA
2- tc igys rhu lkyksa osQ nkSjku, cdk;k 'ks"k ij 20,000 #i;s dh rhu okf"kZd fd'rksa esa, 12%
izfro"kZ C;kt lfgr vkSj 'ks"k C;kt lfgr pkSFks o"kZ esa Hkqxrku djus ij lger gksrs gSaA
3- tc 'ks"k jkf'k dk Hkqxrku 4 leku okf"kZd fd'rksa esa 12% C;kt lfgr fd;k tk,A
gy
(v) tc Hkqxrku 4 okf"kZd fd'rksa esa C;kt osQ lkFk fd;k tkrk gSA
vefjanz, egsanz rFkk tksfxanz dh iqLrosaQ
egsanz dk .k [kkrk
o
n
uke
frfFk
fooj.k
o"kZ&1 cSd
a
(15,000#-+7,200#-)
'ks"k vk@yk
c-i`la-
jkf'k
(#-)
22,200
frfFk
fooj.k
o"kZ&1
egsanz dh iwth
C;kt
c-i`la-
tek
jkf'k
(#-)
60,000
7,200
45,000
67,200
67,200
209
o"kZ&2 cSd
a
20,400
o"kZ&2
45,000
'ks"k vk@yk
(15,000#-+5,400#-)
30,000
'ks"k vk@yk
5,400
C;kt
50,400
o"kZ&3 cSd
a
18,600
50,400
o"kZ&3
30,000
'ks"k vk@yk
d
e
h
s
(15,000#- +3,600#-)
15,000
'ks"k vk@yk
3,600
C;kt
33,600
33,600
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
o"kZ&4 cSd
a
16,800
o"kZ&4
(15,000#-$1,800#-)
15,000
'ks"k vk@yk
C;kt
16,800
(c) tc Hkqxrku
20,000
#i;s izR;sd dh
1,800
16,800
okf"kZd fd'rksa esa C;kt lfgr fd;k tkrk gSA
vefjanz, egsanz vkSj tksfxanz dh iqLrosaQ

egsanz dk .k [kkrk
uke
frfFk
fooj.k
jks-i`la-
o"kZ&1 cSd
a
'ks"k vk@yk
jkf'k
(#-)
20,000
frfFk
fooj.k
o"kZ&1
egsanz dh iwth
C;kt
47,200
jks-i`la-
67,200
o"kZ&2 cSd
a
'ks"k vk@yk
20,000
o"kZ&2
32,864
o
n
o"kZ&4 cSd
a
(l) tc Hkqxrku
20,000
'ks"k vk@yk
C;kt
o"kZ&3
'ks"k vk@yk
C;kt
36,808
okf"kZd cjkcj fd'rksa esa
12%
47,200
5,664
32,864
3,944
36,808
o"kZ&4
'ks"k vk@yk
C;kt
18,825
7,200
52,864
16,808
18,825
60,000
67,200
52,864
o"kZ&3 cSd
a
'ks"k vk@yk
tek
jkf'k
(#-)
16,808
2,017
18,825
(okf"kZd) C;kt lfgr fd;k tkrk gS%
210

vefjanz rFkk tksfxanz dh iqLrosaQ
egasnz dk .k [kkrk
uke
frfFk
fooj.k
o"kZ&1 cSd
a
'ks"k vk@yk
jks-i`la-
jkf'k
(#-)
19,754
frfFk
fooj.k
o"kZ&1
egsanz dh iwth
C;kt
47,446
jks-i`la-
67,200
o"kZ&2 cSd
a
'ks"k vk@yk
19,754
tek
jkf'k
(#-)
d
e
h
s
60,000
7,200
67,200
o"kZ&2
'ks"k vk@yk
C;kt
47,446
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
33,386
53,140
o"kZ&3 cSd
a
'ks"k vk@yk
19,754
53,140
o"kZ&3
17,638
'ks"k vk@yk
C;kt
37,392
o"kZ&4 cSd
a
19,754
5,694
33,386
4,006
37,392
o"kZ&4
'ks"k vk@yk
C;kt
19,754
fVIi.kh% 19,754 #i;s ij 12% izfro"kZ dh nj ls 4 lkyksa osQ Hkqxrku dk fu/kZj.k lkykuk
okf"kZdh lkj.kh osQ vuqlkj 60,000 #i;s
17,638
2,116
19,754
0-329234
#i;s
;g ;ku nsus ;ksX; gS fd lsokfuo`k lk>snkj vkSj e`r lk>snkj dks ns; jkf'k dk ys[kk O;ogkj leku
gksxk, osQoy varj ;g gS fd lk>snkj dh e`R;q osQ le;, tks jkf'k mldks nh tkuh gS] dk gLrkarj.k mlosQ
mkjkf/dkjh [kkrs esa dj fn;k tk,xk vkSj bl izdkj mldks jkf'k dk Hkqxrku fd;k tk,xkA ;g bl v;k;
osQ var esa le>k;k tk,xkA
Lo;a djsa
fot;, vt; vkSj eksgu fe=k gSAa mUgksua s twu, 2003 dks fnYyh fo'ofo|ky; ls ch- dke (vkulZ) ikl
fd;k gSA os fu.kZ; ysrs gSa fd daI;wVj gkMZos;j dk O;kikj vkjaHk djsaA
1 vxLr, 2003 dks os iwt
h osQ fy, ozQe'k% 50,000 #i;s , 30,000 #i;s 20,000 #i;s yxkrs
gSa rFkk fnYyh esa lk>snkjh esa O;kikj vkjaHk djrs gSaA muosQ chp ykHk dk foHkktu 4% 2%1 osQ vuqikr
esa gksxkA O;kikj liQyrk ls pyrk gS, 1 iQjojh] 2006 dks oqQN ikfjokfjd dkj.kksa dh otg ls vt;
iwuk esa clus dk fu.kZ; ysrk gS vkSj 31 ekpZ] 2007 dks lk>snkjh ls lsokfuo`k gksus dk fu.kZ; ysrk gSA
lk>snkjksa dh lgerh ls vt; 31 ekpZ] 2007 dks lsokfuo`k gks tkrk gSA ifjlaifk;ksa vkSj nkf;Roksa dh
fLFkfr bl izdkj gS%
o
n
211
31
nkf;Ro
iwth [kkrs%
fot;
vt;
eksgu
ns; foi=k
lkekU; lap;
ysunkj
ekpZ, 2007
dks fot;, vt; vkSj eksgu dk rqyu i=k
jkf'k ifjlaifk;k
(#-)
[;kfr
1,80,000
LVkWd
1,20,000
nsunkj
1,00,000
4,00,000 Hkwfe o Hkou
12,000 e'khujh
42,000 eksVj oSu
90,000 cSad esa jksdM+
jkf'k
(#-)
56,000
90,000
66,000
1,20,000
1,59,000
31,000
22,000
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
5,44,000
5,44,000
lsokfuo`fk dh frfFk dks fuEu lek;kstu fd, x,%

1- iQeZ dh [;kfr dk ewY;kadu 1,48,000 #i;s gqvkA
2- ifjlaifk;ksa vkSj nkf;Roksa dk ewY; fuEu gS% LVkWd 72,000 #i;s_ Hkwfe o Hkou 1,35,600 #i;s
nsunkj 63,000 #i;s, e'khujh 1,50,000 #i;s_ ysunkj 84,000 #i;s A
3- fot; vfrfjDr iwth 1,20,000 #i;s rFkk eksgu 30,000 #i;s yk;kA
4- vt; dks 97,200 #i;s jksdM+ fn;k tk,xk rFkk iwth [kkrs osQ 'ks"k dks .k [kkrs esa gLrkarfjr
fd;k tk,xkA
vt; dks ns; jkf'k dk fu/kZj.k djsa rFkk blosQ [kkrs dk fuiVkjk vki fdl izdkj djsaxsA
mnkgj.k 12
31 ekpZ, 2007 dks vk'kh"k, lqjs'k vkSj yksosQ'k dk rqyu i=k uhps fn;k x;k gS tks fd viuk ykHk
5% 3% 2 osQ vuqikr esa foHkkftr djrs gSa%
nkf;Ro
iwt
h%
vk'kh"k
lqjs'k
yksosQ'k
lkekU; lap;
fofo/ ysunkj
vU; O;;
o
n
31 ekpZ, 2007 dks

vk'kh"k, lqjs'k vkSj yksosQ'k dk rqyu i=k
jkf'k ifjlaifk;k
(#-)
Hkwfe
7,20,000
Hkou
4,15,000
la;a=k o e'khujh
3,45,000
14,80,000 i+QuhZpj o fi+QfVaxl
1,80,000 fofo/ nsunkj
1,24,000 gLrLFk jksdM+
16,000 LVkWd
18,00,000
jkf'k
(#-)
4,00,000
3,80,000
4,65,000
77,000
1,72,000
1,21,000
1,85,000
18,00,000
212

lqjs'k mijksDr frfFk dks lsokfuo`k gksrk gS rFkk mldh lsokfuo`fk ij fuEu lek;kstuksa osQ fy, lgerh gqbZ%
1- LVkWd dk ewY;kadu 1,72,000 #i;s ij gqvkA
2- i+QuhZpj o fi+QfVXal dk ewY;kadu 80,000 #i;s gqvkA
3- 10,000 #i;s dh jkf'k ,d nsunkj nhid }kjk ns; gS, ;g lafnX/ jkf'k gS ftlosQ fy, izko/ku
dh vko';drk gSA
4- [;kfr dk ewY;kadu 2,00,000 #i;s gqvk ysfdu fu.kZ; fy;k x;k dh [;kfr dks ys[kk iqLrdksa esa
ugha n'kkZ;k tk,xkA
5- lsokfuo`fk osQ le; lqjs'k dks 40,000 #i;s dk Hkqxrku rqjar fd;k tk,xk rFkk 'ks"k dks mlosQ
.k [kkrs esa gLrkarfjr fd;k tk,xkA
6- vk'kh"k vkSj yksosQ'k Hkfo"; esa ykHk dk foHkktu 3% 2 osQ vuqikr esa djsaxsA
iqueZwY;kadu [kkrk] iwth [kkrk rFkk iquxZfBr iQeZ dk rqyu i=k rS;kj djsaA
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
gy
fooj.k
vk'kh"k, lqjs'k vkSj yksosQ'k dh iqLrosaQ

iqueZwY;kadu [kkrk
jkf'k fooj.k
(#-)
13,000 i+QuhZpj
10,000 iqueZwY;kadu ij gkfu dk
gLrkarj.k%
vk'kh"k dh iwth
lqjs'k dh iwth
yksosQ'k dh iwth
LVkWd
lafnX/ .k osQ fy, izko/ku
jkf'k
(#-)
3,000
10,000
6,000
4,000
23,000
20,000
23,000
uke
frfFk
o
n
2007
31
ekpZ
fooj.k
iqueZwY;kadu
lqjs'k dh iwth
[;kfr
jksdM+
lqjs'k ls .k
'ks"k vk@yk
jks-i`la-
vk'kh"k
(#-)
lqjs'k
(#-)
yksosQ'k
(#-)
2007
10,000
6,000
4,000
31
20,000
&
40,000
40,000
&
&
4,83,000
7,80,000
&
3,37,000
8,10,000
5,29,000
3,81,000
frfFk
fooj.k
ekpZ 'ks"k vk@yk

lap; dks"k
jks-i`la-
vk'kh"k
(#-)
7,20,000
90,000
lqjs'k
(#-)
tek
yksosQ'k
(#-)
4,15,000 3,45,000
54,000
36,000
20,000
vk'kh"k dh iwth
yksosQ'k dh iwth
40,000
8,10,000
5,29,000 3,81,000
213
01
nkf;Ro
iwt
h%
vk'kh"k
yksosQ'k
lqjs'k dk .k
fofo/ ysunkj
vfHkO;Dr cdk;k
vizSy, 2007 dks

vk'kh"k vkSj yksosQ'k dk rqyu i=k
jkf'k ifjlaifk;k
(#-)
Hkwfe
7,80,000
Hkou
3,37,000
11,17,000 la;a=k o e'khujh
4,83,000 i+QuhZpj
1,24,000 LVkWd
16,000 fofo/ nsunkj
?kVk;k% lafnX/ .kksa
osQ fy, izko/ku
jksdM+ (1,21,000 #-
jkf'k
(#-)
4,00,000
3,80,000
4,65,000
80,000
1,72,000
d
e
h
s
1,72,000
(10,000)
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
40,000 #-)
17,40,000
1,62,000
81,000
17,40,000
dk;Zdkjh fVIi.kh
1-
vfHkykHk Hkkx
vk'kh"k dk vfHkykHk
u;k Hkkx & iqjkuk Hkkx
3
5
2
=
5
5
=
10
2
=
10
yksosQ'k dk vfHkykHk
vk'kh"k vkSj yksosQ'k osQ chp vfHkykHk vuqikr
2-
lqjs'k dk [;kfr esa Hkkx
6 - 5
1
=
10
10
4 - 2
2
=
10
10
= 1% 2
3
2,00,000 #- = 60,000 #10
mnkgj.k 13
';ke, xxu vkSj jke lk>snkj gSa ftudk ykHk foHkktu vuqikr
rqyu i=k fuEu gS%
nkf;Ro
o
n
fofo/ ysunkj
lap;
iwt
h%
';ke
xxu
jke
deZpkjh Hkfo"; dks"k
80,000
62,500
75,000
2%2%1
jkf'k ifjlaifk;k
(#-)
49,000 jksdM+
14,500 nsunkj
LVkWd
e'khujh
Hkou
2,17,500 isVV
as
gSA
31 ekpZ, 2007
dks mudk
jkf'k
(#-)
8,000
19,000
42,000
85,000
1,22,000
9,000
4,000
2,85,000
2,85,000
214
xxu dks ,d cgqjk"Vh; daiuh esa ekSdk feyrk gSA og bl frfFk dks lsokfuo`k gksus dk fu.kZ; ysrk gS rFkk
;g fu.kZ; fy;k tkrk gS fd ';ke vkSj jke Hkfo"; esa ykHk dk foHkktu 5% 3 osQ vuqikr esa djsaxsA [;kfr
dk ewY;kadu 70,000 #i;s_ e'khujh dk 78,000 #i;s_ Hkou dk 1,52,000 #i;s_ LVkWd dk 30,000
#i;s rFkk Mwcr .k dh jkf'k 1,550 #i;s dks vifyf[kr fd;k tk,xkA iQeZ dh iqLrdksa esa jkst+ukepk
izfof"V;ksa dk vfHkys[ku djsa rFkk u, iQeZ dk rqyu i=k rS;kj djsaA
d
e
h
s
gy
';ke] jke vkSj xxu dh iqLrosaQ
jkst+ukepk
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
frfFk
fooj.k
31
iqueZwY;kadu [kkrk
e'khujh [kkrs ls
LVkWd [kkrs ls
nsunkj [kkrs ls
(xxu osQ lsokfuo`k gksus ij ifjlaifk;ksa osQ
iqueZwY;kadu ij gkfu dk vfHkys[ku)
ekpZ,
2007
jks-i`la-
uke
Hkou [kkrk
uke
(xxu osQ lsokfuo`k gksus ij Hkou osQ ewY; esa o`f)
iqueZwY;kadu [kkrk
uke
';ke osQ iwth [kkrs ls
xxu osQ iwth [kkrs ls
(iqueZwY;kadu ij ykHk dk iwth [kkrs
esa gLrkarj.k 2 % 2 % 1 osQ vuqikr esa)
lap; [kkrk
uke
';ke osQ iwth [kkrs ls
(lap; dk lk>snkjksa osQ iwth [kkrs esa gLrkarj.k)
o
n
uke
jkf'k
(#-)
tek
jkf'k
(#-)
20,550
7,000
12,000
1,550
30,000
30,000
9,450
3,780
3,780
1,890
14,500
5,800
5,800
2,900
215
';ke dk iwth [kkrk

jke dk iwth [kkrk
(xxu dh [;kfr dk ';ke vkSj jke osQ [kkrksa
ls lek;kstu 9 % 7 osQ vuqikr esa)
xxu dk iwth [kkrk
xxu osQ .k [kkrs ls
(lsokfuo`k lk>snkj dks ns; jkf'k dk
.k [kkrs esa gLrkarj.k)
uke
uke
12,250
28,000
uke
d
e
h
s
1,00,080
1,00,080
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
nkf;Ro
fofo/ ysunkj
deZpkjh Hkfo"; dks"k
iwt
h%
';ke
jke
xxu ls .k
31 ekpZ, 2007 dks

';ke vkSj jke dk rqyu i=k
jkf'k ifjlaifk;k
(#-)
49,000 jksdM+
4,000 nsunkj
LVkWd
e'khujh
1,41,370 Hkou
1,00,080 isVV
as
73,830
67,540
2,94,450
dk;Zdkjh fVIi.kh
1-
15,750
vfHkykHk Hkkx
u;k Hkkx
';ke dk vfHkykHk Hkkx
iqjkuk Hkkx
5
8
3
=
8
jke dk vfHkykHk Hkkx

blfy, ';ke vkSj jke dk vfHkykHk
o
n
2
25 - 16
9
=
=
5
40
40
1
15 - 8
7
=
=
5
40
40
vuqikr = 9 % 7
jkf'k
(#-)
8,000
17,450
30,000
78,000
1,52,000
9,000
2,94,450
216

iqueZwY;kadu [kkrk
jkf'k ifjlaifk;k
(#-)
7,000 Hkou
nkf;Ro
e'khujh
LVkWd
nsunkj
iqueZwY;kadu ij ykHk
';ke
xxu
jke
jkf'k
(#-)
30,000
12,000
1,550
3,780
3,780
1,890
9,450
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
30,000
30,000
frfFk
fooj.k
2007
31ekpZ
d
e
h
s
xxu dh iwth
xxu ls .k
'ks"k vk@yk
jks-i`la-
';ke
(#-)
xxu
(#-)
15,750
jke
(#-)
2007
12,250
31ekpZ
& 1,00,080
73,830
&
& 67,540
frfFk
fooj.k
jks-i`la-
'ks"k vk@yk
iwuewZY;kadu
ykHk
lap;
';ke dh iwth
jke dh iwth
89,580 1,00,080 79,790
';ke
(#-)
xxu
(#-)
jke
(#-)
80,000 62,500 75,000

3,780
3,780
1,890
5,800
5,800
2,900
& 15,750
&
12,250
89,580 1,00,080 79,790
fVIi.kh% xxu dks ns; jkf'k osQ fy,, i;kZIr jkf'k miyC/ ugha gksus ij, mlosQ iwth [kkrs dk 'ks"k mlosQ .k [kkrs
esa gLrkarfjr dj fn;k tk,xkA
4.8
lk>snkjksa dh iwth dk lek;kstu
lk>snkj dh lsokfuo`fk ;k e`R;q osQ le; 'ks"k lk>snkj iwth dk lek;kstu vius ykHk vuqikr ls dj ldrs
gSaA bl izdkj dh fLFkfr esa ;fn oqQN vU; lwpuk u gks rks, 'ks"k lk>snkjksa osQ 'ks"kksa dk ;ksx ubZ iQeZ dh
oqQy iwth gksxhA rc 'ks"k lk>snkjksa dh u;h iwth dk fu/kZj.k djus osQ fy,, iQeZ dh oqQy iwth dks 'ks"k
lk>snkjksa esa u, ykHk vuqikr osQ vuqlkj ckVk tk,xk rFkk iwt
h ls vf/d ;k deh dks lk>snkj osQ oS;fDrd
[kkrs ls Kkr fd;k tk,xkA bl izdkj osQ vkf/D; ;k deh lk>snkj }kjk jksdM+ fudky dj ;k jksdM+ ykdj
tSlh Hkh fLFkfr gks, }kjk lek;ksftr dh tk,xhA
mijksDr fLFkfr esa fuEu jkst+ukepk izfof"V;k vfHkysf[kr dh tk,xh%
(i) vkf/D; jkf'k dk lk>snkj }kjk vkgj.k djus ij%
o
n

jksdM+ @ cSad [kkrs ls
uke

(ii)
217
lk>snkj }kjk iwth osQ fy, jkf'k ykus ij

jksdM+@cSad [kkrk
lk>snkj osQ iwth [kkrs ls
uke
fuEu fLFkfr esa%

'ks"k lk>snkjksa dh iwth dk lek;kstu rhu esa ls fdlh Hkh ,d izdkj ls fd;k tk ldrk gSA tSlk fd fuEu
mnkgj.k esa gS%
1- tc u;h iQeZ dh iwth dk fu/kZj.k lk>snkjksa }kjk igys ls fuf'pr fd;k tkrk gSA
mnkgj.k
d
e
h
s
14
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
eksfgr, uhjt rFkk lksgu iQeZ esa lk>snkj gSaA vius ykHk dk foHkktu 2%1%1 vuqikr esa djrs gSaA uhjt
lsokfuo`k gksrk gSA eksfgr vkSj lksgu us fu.kZ; fy;k fd u;h iQeZ dh iwth 1,20,000 #i;s gksxhA lHkh
lek;kstu djus osQ i'pkr eksfgr vkSj lksgu osQ iwth [kkrksa dk tek 'ks"k ozQe'k% 82,000 #i;s rFkk
41,000 #i;s gSA 'ks"k lk>snkjksa }kjk ykbZ xbZ ;k mudks Hkqxrku dh xbZ jkf'k dh x.kuk djsa rFkk vko';d
jkst+ukepk izfof"V;k djsaA
gy
eksfgr vkSj lksgu osQ chp u;k ykHk foHkktu vuqikr
= 2%1
u, vuqikr osQ vk/kj ij u;h iwth

orZeku iwth (lek;kstu osQ ckn)
jksdM+ ykuk (Hkqxrku)
eksfgr
(#-)
lksgu
(#-)
80,000
40,000
82,000
41,000
2,000
1,000
eksfgr vkSj lksgu dh iqLrosaQ

jkst+ukepk
frfFk
fooj.k
o
n
eksfgr dk iwth [kkrk

lksgu dk iwth [kkrk
jksdM+ [kkrs ls
(vf/d iwth dk fudyuk)
2-
tc u;h iQeZ dh oqQy iwth ugha nh xbZ gksA
c-i`la-
uke
uke
uke jkf'k
(#-)
tek jkf'k
(#-)
2,000
1,000
3,000
218
mnkgj.k
15
vk'kk, nhik vkSj yrk ,d iQeZ esa lk>snkj gSa] vius ykHk dks 3% 2%1 osQ vuqikr esa foHkkftr djrs gSaA
iqueZwY;kadu, [;kfr rFkk lafpr ykHkksa ls lacaf/r lHkh lek;kstu djus osQ i'pkr vk'kk o yrk osQ iwth
[kkrksa dk tek 'ks"k ozQe'k% 1,60,000 #i;s rFkk 80,000 #i;s gSA ;g fu.kZ; fy;k x;k fd vk'kk o
yrk osQ iwth [kkrs u, ykHk foHkktu vuqikr osQ vuqlkj lek;ksftr fd, tk,xsA lk>snkjksa dh u;h iwth
dh x.kuk djsa rFkk jksdM+ ykus ;k fudkyus ls lacaf/r vko';d jkst+ukepk izfof"V;ksa dk vfHkys[ku djsaA
d
e
h
s
gy
(v) 'ks"k lk>snkjksa dh u;h iwth dh x.kuk
vk'kk osQ iwth [kkrs esa 'ks"k (lHkh lek;kstu osQ ckn)
yrk osQ iwth [kkrs esa 'ks"k
u;h iQeZ dh oqQy iwth
u;k ykHk foHkktu vuqikr 3%1 osQ vk/kj ij
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
vk'kk dh u;h iwth
3
= 1,80,000
4
1
= 60,000 #4
2,40,000 #-
= 1,60,000 #=
80,000 #-
= 2,40,000 #-
#-
yrk dh u;h iwth 2,40,000 #fVIi.kh% u;h iQeZ dh oqQy iwth 'ks"k lk>snkjksa osQ iwth [kkrksa esa 'ks"k osQ ;ksx osQ vk/kj ij gksxhA
(c) 'ks"k lk>snkjksa }kjk ykbZ xbZ ;k fudkyh xbZ iwth dh x.kuk%
vk'kk
(#-)
u;h iwth
1,80,000
fo|eku iwth
1,60,000
(l) jksdM+ ykuk (Hkqxrku)
20,000
yrk
(#-)
60,000
80,000
20,000
vk'kk vkSj yrk dh iqLrosaQ

jkst+ukepk
frfFk
fooj.k
o
n
jksdM+ [kkrk
vk'kk osQ iwth [kkrs ls
(vk'kk }kjk jksdM+ ykbZ xbZ)
yrk dk iwth [kkrk
jksdM+ [kkrs ls
(vkf/D; iwth dks yrk }kjk fudkyus ij)
c-i`la-
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
20,000
20,000
uke
20,000
20,000
219
3- tc lsokfuo`k lk>snkj dks ns; jkf'k muosQ iwth [kkrksa dks u, ykHk foHkktu vuqikr osQ :i esa
lek;ksftr djus ij fo|eku lk>snkjksa }kjk nh tkrh gS%
mnkgj.k
16
yfyr, iadt vkSj jkgqy lk>snkj gS]a ykHk dk foHkktu 4% 3% 3 osQ vuqikr esa djrs gSAa yfyr osQ lsokfuo`k
gksus ij, lkekU; lap; [;kfr rFkk iqueZwY;kadu ls lacaf/r lHkh lek;kstu djus osQ i'pkr muosQ iwth
[kkrksa dk 'ks"k ozQe'k% 70,000 #i;s] 60,000 #i;s rFkk 50,000 #i;s gSA ;g fu.kZ; fy;k x;k fd
yfyr dks ns; jkf'k iadt rFkk jkgqy }kjk ykHk foHkktu vuqikr osQ vuqlkj vkuqikfrd :i ls iwth ykbZ
tk,xhA iadt vkSj jkgqy }kjk ykbZ xbZ jkf'k dh x.kuk djsa rFkk blls lacfa /r vko';d jkstu+ kepk izfof"V;k
djsaA yfyr osQ Hkqxrku dh vko';d izfof"V Hkh vfHkysf[kr djsaA
yfyr osQ lsokfuo`k gksus osQ ckn iadt vkSj jkgqy osQ chp u;k ykHk foHkktu vuqikr 3% 3] vFkkZr
1%1 gksxkA
d
e
h
s
gy
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
(v)
u;h iQeZ dh oqQy iwth dh x.kuk

iadt osQ iwth [kkrs dk 'ks"k (lek;kstu osQ ckn)
jkgqy osQ iwth [kkrs dk 'ks"k (lek;kstu osQ ckn)
yfyr dks ns; jkf'k (lsokfuo`k lk>snkj)
u;h iQeZ dh oqQy iwth
fo|eku lk>snkjksa dh u;h iwth dh x.kuk
(c)
(l)
(#-)
= 60,000
= 50,000
= 70,000
= 1,80,000
iadt dh u;h iwth
1,80,000 #-
1
2
= 90,000
jkgqy dh u;h iwth
1,80,000 #-
1
2
= 90,000
fo|eku lk>snkjksa }kjk ykbZ xbZ ;k fudkyh xbZ jkf'k dh x.kuk
o
n
u;h iwth (1,80,000 #i;s dks 1%1 osQ vuqikr esa)

fo|eku iwth (lek;kstu osQ ckn)
yk;k x;k jksdM+
iadt
(#-)
jkgqy
(#-)
90,000
90,000
60,000
50,000
30,000
40,000
220

iadt vkSj jkgqy dh iqLrosQa
jkst+ukepk
frfFk
fooj.k
c-i`la-
jksdM+ [kkrk
iadt osQ iwth [kkrs ls
(iadt rFkk jkgqy ls izkIr jkf'k)
yfyr dk iwth [kkrk
jksdM+ [kkrs ls
(lsokfuo`fk ij yfyr dks jksdM+ dk Hkqxrku)
mnkgj.k
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
d
e
h
s
70,000
30,000
40,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
uke
70,000
70,000
17
31
ekpZ, 2007 dks eksfgr, uhjt vkSj lksgu dk rqyu

ykHk dk foHkktu viuh iwth osQ vuqlkj djrs gSaA
nkf;Ro
jkf'k
(#-)
21,000
ysunkj
eksfgr dh iwth
80,000
uhjt dh iwth
40,000
lksgu dh iwth
40,000
lkekU; lap;
20,000
2,01,000
o
n
i=k uhps fn;k x;k gS tks fd iQeZ esa lk>snkj gSa vkSj
ifjlaifk;k
Hkou
e'khujh
LVkWd
nsunkj
?kVk;k% Mwcr .k
osQ fy, izko/ku
cSad esa jksdM+
jkf'k
(#-)
1,00,000
50,000
18,000
20,000
(1,000)
19,000
14,000
2,01,000
bl frfFk dks uhjt us iQeZ ls lsokfuo`k gksus dk fu.kZ; fy;k rFkk iQeZ esa mlosQ fgLls dk Hkqxrku fuEu osQ
vuqlkj fd;k tk,xk%
1- Hkou dk ewY; 20% vf/d gSA
2- nsunkjksa ij Mwcr .k osQ fy, izko/ku dks 15% rd c<+k,xsA
3- e'khujh ij 20% kl yxk;kA
4- iQeZ dh [;kfr dk ewY;kadu 72,000 #i;s gqvk rFkk lsokfuo`k lk>snkj dk Hkkx, 'ks"k lk>snkjksa
osQ iwth [kkrksa }kjk lek;ksftr fd;k tk,xkA
5- u;h iQeZ dh iwth 1,20,000 #i;s gksxhA
iqueZwY;kadu [kkrk, lk>snkjksa osQ iwth [kkrs rFkk uhjt osQ lsokfuo`k gksus osQ ckn rqyu i=k rS;kj djsaA
221
gy
iqueZwY;kadu [kkrk
uke
fooj.k
tek
jkf'k
(#-)
jkf'k fooj.k
(#-)
2,000 Hkou
lafnX/ .kksa osQ fy, izko/ku

e'khujh
iwth (iqueZwY;kadu ij ykHk)%
eksfgr
4,000
uhjt
2,000
lksgu
2,000
d
e
h
s
20,000
10,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
8,000
20,000
20,000
uke
frfFk
fooj.k
2007
31ekpZ
uhjt
'ks"k vk@ys
jks-i`la-
eksfgr
(#-)
uhjt
(#-)
lksgu
(#-)
12,000
&
6,000
82,000
94,000
cSad
cSad
'ks"k vk@ys
65,000 41,000
o
n
ysunkj
cSd
a vf/fod"kZ
iwt
h%
eksfgr
lksgu
&
65,000
&
2,000
&
1,000
80,000
& 40,000
82,000
65,000 41,000
80,000
40,000
fooj.k
2007
31 ekpZ
jks-i`la-
'ks"k vk@yk
lkekU; lap;
iqueZwY;kadu (ykHk)
eksfgr dh iwth
lksgu dh iwth
65,000 47,000
31
nkf;Ro
frfFk
ekpZ]
2007
uhjt
(#-)
tek
lksgu
(#-)
80,000 40,000 40,000

10,000
5,000
5,000
4,000
2,000
2,000
& 12,000
&
6,000
&
&
94,000 65,000 47,000
'ks"k vk@yk
82,000 65,000 41,000
82,000 65,000 41,000
dks rqyu i=k
jkf'k ifjlaifk;k
(#-)
21,000 Hkou
54,000 e'khujh
LVkWd
nsunkj
1,20,000 ?kVk;k% lafnX/ .k osQ fy,
izko/ku (1,000#-+2,000#-)
1,95,000
eksfgr
(#-)
jkf'k
(#-)
1,20,000
40,000
18,000
20,000
(3,000)
17,000
1,95,000
222
dk;Zdkjh fVIi.kh
1uke
frfFk fooj.k
cSad [kkrk
jks-i`la-
jkf'k frfFk fooj.k

(#-)
14,000
'ks"k vk@yk
'ks"k vk@yk
(vf/fod"kZ)
54,000
tek
jkf'k
(#-)
jks-i`la-
d
e
h
s
2,000
eksfgr dh iwth
lksgu dh iwth
uhjt dh iwth
1,000
65,000
68,000
68,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
2-
;g eku fy;k x;k gS fd lsokfuo`k lk>snkj dks Hkqxrku osQ fy, cSad vf/fod"kZ fy;k x;k gSA
3- eksfgr vkSj lksgu }kjk ykbZ xbZ ;k fudkyh xbZ jksdM+%
eksfgr
(#-)
(v)
(c)
u;h iwth (1,20,000 #i;s dks 2%1

osQ vuqikr esa)
fo|eku iwth (lek;kstuksa osQ ckn)
ykbZ xbZ jksdM+ (Hkqxrku gsrq)
lksgu
(#-)
80,000
40,000
82,000
41,000
2,000
1,000
Lo;a djsa
1- 31 ekpZ, 2007 dks v, c vkSj l dk rqyu i=k fuEu gS tks vius ykHk dk foHkktu iwt
h osQ vuqlkj djrs gS%a
31
nkf;Ro
ns; foi=k
fofo/ ysunkj
lap; fuf/
iwth
v
c
l
o
n
20,000
15,000
15,000
ekpZ,
2007
dks rqyu i=k

jkf'k ifjlaifk;k
(#-)
6,250 Hkwfe o Hkou
10,000 nsunkj
2,750 ?kVk;k% lafnX/ .k
osQ fy, izko/ku
izkI; foi=k
LVkWd
50,000 la;a=k o ;a=k
cSadLFk jksdM+
69,000
jkf'k
(#-)
12,000
10,500
500
10,000
7,000
15,500
11,500
13,000
69,000
223
c rqyu i=k dh frfFk dks lsokfuo`k gksrk gS rFkk fuEu lek;kstu fd, tkrs gSa%
(v) LVkWd 10% ls de gksxkA
(c) Hkou dk ewY; 12% vf/d gksxkA
(l) lafnX/ .k osQ fy, 5% dk izko/ku cuk;k tk,xkA
(n) dkuwuh O;; osQ fy, 265 #i;s dk izko/ku cukb,A
(;) iQeZ dh [;kfr dk ewY;kadu 10,000 #i;s gksxkA
(iQ) u, iQeZ dh iwth 30,000 #i;s gksxhA fo|eku lk>snkj us ;g fu.kZ; fy;k fd os viuh iwth
dks 3% 2 osQ u, vuqikr osQ vuqlkj j[ksaxsA
iwth [kkrksa esa vafre 'ks"k dk fu/kZj.k djsa rFkk v vkSj l }kjk u, ykHk foHkktu osQ vuqlkj
vkuqikfrd iwth osQ fy, ykbZ xbZ ;k fudkyh xbZ jkf'k dh x.kuk djsaA
2- vkj] ,l vkSj ,e lk>snkjh esa O;kikj djrs gSa mudk ykHk foHkktu vuqikr ozQe'k% 3% 2 % 1 gSA
31 ekpZ, 1999 dks iQeZ dk rqyu i=k fuEu gS%
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
31
nkf;Ro
fofo/ ysunkj
iwth%
vkj
,l
,e
ekpZ,
1999
dks rqyu i=k

jkf'k ifjlaifk;k
(#-)
16,000
20,000
7,500
12,500
40,000
56,000
Hkou
nsunkj
LVkWd
isVVas
cSd
a
jkf'k
(#-)
23,000
7,000
12,000
8,000
6,000
56,000
mijksDr 'krksZa ij nh xbZ frfFk dks ';ke lsokfuo`k gksrk gS%

(v) Hkou dk ewY; 8,800 #i;s vf/d gksxkA
(c) nsunkjksa ij lafnX/ .k osQ fy, 5% dk izko/ku djsaA
(l) iQeZ dh [;kfr dk ewY;kadu 9,000 #i;s gksxkA
(n) ,l dks 5,000 #i;s dk rqjar Hkqxrku gksxk rFkk ns; 'ks"k dks .k ekuk tk;sxk ftl ij
okf"kZd dh nj ls C;kt feysxkA iquxZfBr iQeZ dk rqyu i=k rS;kj djsaA
o
n
4.9
6%
lk>snkj dh e`R;q
tSlk fd igys of.kZr gS fd lk>snkj dh e`R;q dh fLFkfr esa ys[kakdu O;ogkj (mipkj) mlh izdkj ls
fd;k tkrk gS] tSlk fd lk>snkj osQ lsokfuo`k gksus ij vkSj lk>snkj dh e`R;q dh fLFkfr esa mldk nkok
mlosQ mkjkf/dkjh dks gLrkarfjr gks tk,xk] tSlk fd lk>snkj osQ lsokfuo`k gksus ij fd;k tkrk gSA gkykfd
blesa ,d eq[; varj gS, lsokfuo`fk lkekU;r% ys[kkadu o"kZ osQ var esa gksrh gS, tcfd lk>snkj dh e`R;q
224
fdlh Hkh le; gks ldrh gSA blfy, e`R;q dh fLFkfr esa mldks nkos esa ykHk ;k gkfu dk Hkkx, iwth ij
C;kt] vkgj.k ij C;kt, (;fn dksbZ gS rks), vafre rqyu i=k dh frfFk ls mldh e`R;q rd lek;ksftr
fd;k tk,xkA vc eq[; leL;k bl le; varjky osQ ykHk dh x.kuk ls lacaf/r gS (vafre rqyu i=k
ls lk>snkj dh e`R;q dh frfFk dh vof/ rd)A tSls fd ;g ekuk tkrk gS fd iqLrdksa dks vkxs ys tkus
esa ijs'kkuh gks ldrh gS rFkk e`r lk>snkj osQ ykHk dk Hkkx fudkyus osQ fy, bl vof/ osQ vafre [kkrs
cuk, tk,xsA ykHk dh x.kuk fiNys o"kksZa osQ vk/kj ij (fiNys oqQN o"kksZa osQ vkSlr osQ vk/kj ij) vkSj
ozQ; osQ vk/kj ij dh tk ldrh gSA
mnkgj.k osQ fy,, coqQy, paid vkSj n'kZu iQeZ esa lk>snkj gS]a ykHk dk foHkktu 5 % 4 % 1 osQ vuqikr
esa djrs gSaA 31 ekpZ, 2006 dks lekIr o"kZ osQ fy, ykHk 1,00,000 #i;s gS 30 twu, 2006 dks paid
dh e`R;q gksrh gSA 1 vizSy] ls 30 twu] 2006 rd dh vof/ osQ fy, paid osQ ykHk esa Hkkx dh x.kuk
fuEu izdkj gksxh%
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
31 ekpZ, 2006
dks lekIr o"kZ osQ fy, oqQy ykHk = 1,00,000 #i;s

paid osQ Hkkx dk ykHk%
fiNys o"kZ dk ykHk vkuqikfrd vof/ e`r lk>snkj dk Hkkx
1,00,000 #-
12
4
= 10,000 #10
jkst+ukepk izfof"V fuEu izdkj vfHkysf[kr dh tk,xh%

ykHk vkSj gkfu mparh [kkrk
uke
10,000
paid osQ iwth [kkrs ls
10,000
(paid osQ Hkkx osQ ykHk dk mlosQ iwth [kkrs esa gLrkarj.k)
fodYi osQ rkSj ij, ;fn paid osQ Hkkx osQ YkkHk dh x.kuk vafre rhu o"kksZa osQ vkSlr ykHk osQ vk/kj
ij dh tkrh gS] tks fd 1,36,000 #i;s 2003&04 osQ fy,, 1,54,000 #i;s 2004&05 osQ fy,
rFkk 1,00,000 #i;s 2005&06 osQ fy, gSA paid osQ Hkkx osQ ykHk dh x.kuk vkSlr ykHk osQ
vk/kj ij vafre o"kZ dh vof/ 1 vizSy, 2006 ls 30 twu, 2006 osQ fy, fuEu gksxh%
vkl
S r ykHk
o
n
oQqy ykHk
=
o"kkZas dh l[a;k
paid osQ Hkkx dk ykHk
1,36,000
#-
+ 1,54,000
3
3,90,000
3
#-
= 1,30,000 #-
#-
+ 1,00,000
#-
= 1,30,000 #3
12
eghus
eghus
4
10
= 13,000 #bl fLFkfr esa le>ksrs osQ vuqlkj, e`r lk>snkj osQ Hkkx osQ ykHk dh x.kuk foozQ; osQ vk/kj ij dh
tkuh gS rFkk ;g fn;k gS fd 2005&06 o"kZ osQ nkSjku foozQ; 80,000 #i;s Fkk vkSj 01 vizSy]
2006 ls 30 twu, 2006 esa foozQ; 1,50,000 #i;s FkkA

01
vizSy,
izdkj gksxh%
2006
;fn foozQ;
8,00,000
;fn foozQ;
;fn fo;
1,50,000
30
ls
225
twu,
2006
#i;s gS] rks ykHk
#- gks] rks ykHk

#- gks] rks ykHk
dh vof/ esa paid osQ Hkkx osQ fy, ykHk dh x.kuk fuEu
= 1,00,000
#-
1,00,000
8,00,000
1,00,000
1,50,000
8,00,000
d
e
h
s
= 18,750 #-
paid osQ Hkkx dk ykHk
= 7,500
#-
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
e`r lk>snkj osQ dkykafrr vof/ osQ fy, ykHk osQ Hkkx osQ fy, ys[kk iqLrdksa esa fuEu jkst+ukepk
izfof"V vfHkysf[kr djsaxsA
ykHk o gkfu
ykHk o gkfu (fuyafcr) [kkrk

e`r lk>snkj osQ iwth [kkrs ls
(dkykafrr vof/ osQ Hkkx dk ykHk)
mnkgj.k
uke
18
vfuy, Hkkuw vkSj panw iQeZ esa lk>snkj gSaA ykHk foHkktu vuqikr 5 % 3 % 2 gSA
rqyu i=k fuEu gS%
nkf;Ro
ysunkj
lap; dks"k
vfuy dh iwth
Hkkuw dh iwth
panw dh iwth
o
n
01 vDrwcj, 2007
gqbZ fd%
vfuy, Hkkuw vkSj panw dh iqLrosaQ

31 ekpZ, 2007 dks rqyu i=k
jkf'k ifjlaifr;k
(#-)
11,000 Hkou
6,000 e'khujh
30,000
LVkWd
25,000
isVVas
15,000
70,000 nsunkj
jksdM+
87,000
31 ekpZ, 2007
dks mudk
jkf'k
(#-)
20,000
30,000
10,000
11,000
8,000
8,000
87,000
dks vfuy dh e`R;q gks xbZA 'ks"k lk>snkjksa vkSj mlosQ mkjkf/dkjh osQ chp lgefr
226

(v) [;kfr dk ewY;kadu fiNys pkj o"kkZsa osQ vkSlr ykHk osQ 2 o"kZ osQ ozQ; osQ cjkcj gksxh tks fd%
o"kZ 2003-04 13,000 #-, o"kZ 2004-05 12,000 #o"kZ 2005-06 20,000 #-, o"kZ 2006-07 15,000 #(c) isVsaV dk ewY;kadu 8,000 #i;s, e'khujh dk 28,000 #i;s rFkk Hkou dk 25,000 #i;sA
(l) o"kZ 2007&08 osQ fy, ykHk fiNys o"kZ osQ leku nj ij gksxkA
(n) iwth ij 10% okf"kZd ls C;kt yxsxkA
(;) vfuy dks ns; jkf'k osQ vk/s dk Hkqxrku rqjar fd;k tk,xkA
1 vDrwcj, 2007 dks vfuy dk iwth [kkrk rFkk vfuy osQ mrjkf/dkjh dk [kkrk rS;kj djsaA
gy
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
vfuy] Hkkuw vkSj panw dh iqLrosQa
vfuy dk iwth [kkrk
uke
frfFk
fooj.k
2007
01
jks-i`la-
jkf'k frfFk
(#-)
57,000
vfuy dk
vDrwcj mkjkf/dkjh
fooj.k
jks-i`la-
01vizy
S
'ks"k vk@yk
01vDrwcj lap; dks"k
Hkkuw dh iwth
panw dh iwth
ykHk vkSj gkfu
(mparh)
iwth ij C;kt
57,000
tek
jkf'k
(#-)
30,000
3,000
11,250
7,500
3,750
1,500
57,000
vfuy osQ mkjkf/dkjh dk [kkrk
uke
frfFk
fooj.k
01vDrwcj
cSd
a
'ks"k vk@yk
o
n
jks-i`la-
jkf'k frfFk
fooj.k
(#-)
28,500 01vDrwcj vfuy dh iwth
jks-i`la-
tek
jkf'k
(#-)
57,000
28,500
57,000
57,000
227
dk;Zdkjh fVIi.kh%
1-
iqueZwY;kadu [kkrk
uke
tek
frfFk
fooj.k
jks-i`la-
jkf'k
(#-)
frfFk
3,000
isVVas
e'khujh
fooj.k
jks-i`la-
d
e
h
s
Hkou
2,000
5,000
2-
[;kfr
5,000
o"kZ dk ozQ; vkSlr ykHk

13,000 #- + 12,000 #- + 20,000 #- + 15,000 #=
=
60,000 #= 15,000
4
= 15,000
[;kfr
#-
#-
5
15,000 #2
[;kfr esa vfuy dk Hkkx
10
37,500 #-
= 18,750 #vafre rqyu i=k dh frfFk ls e`R;q dh frfFk rd dk ykHk%

(01 vizSy, 2007 ls 1 vDrwcj, 2007 = 6 eghus)
6
eghus dk ykHk
= 15,000
ykHk esa vfuy dk Hkkx

4-
5,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
= 2
vkSlr ykHk
3-
jkf'k
(#-)
iwth ij C;kt
(1 vizSy,
o
n
2007
= 30,000
=15,000
mnkgj.k
= 7,500 #-
ls 1 vDrwcj,
10
100
6
= 7,500
12
#-
5
= 3,750
10
#-
2007)
6
12
#i;s
19
31 ekpZ, 2007
dks eksfgr, lksgu vkSj jkgqy dk rqyu i=k uhps fn;k x;k gS] tks iQeZ esa lk>snkj gSa rFkk
2% 2%1 osQ vuqikr esa ykHk o gkfu dk foHkktu djrs gSaA
228
nkf;Ro
eksfgr, lksgu vkSj jkgqy dh iqLrosQa

jkf'k ifjlaifk;k
(#-)
40,000
ysunkj
lap; fuf/
iwt
h%
eksfgr
lksgu
jkgqy
25,000
30,000
25,000
30,000
[;kfr
LFkk;h ifjlaifk;k
LVkWd
fofo/ nsunkj
cSadLFk jksdM+
d
e
h
s
60,000
10,000
20,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
15,000
70,000
1,35,000
15
jkf'k
(#-)
15,000
1,35,000
twu, 2007 dks lksgu dh e`R;q gqbZA lk>snkjh foys[k osQ vuqlkj mlosQ mkjkf/dkjh dks feysxk%
(v) iwth [kkrs dk 'ks"k
(c) fiNys 4 o"kZ osQ vkSlr ykHk osQ rhu xq.kk osQ vk/kj ij [;kfr esa fgLlkA
(l) fiNys 4 o"kksZa osQ vkSlr osQ vk/kj ij e`R;q dh frfFk rd osQ ykHk esa HkkxA
(n) iwth ij 12% okf"kZd dh nj ls C;ktA
31 ekpZ] 2004, 2005, 2006, 2007
dks lekIr o"kksaZ osQ ykHk ozQe'k% 15,000 #-, 17,000 #-,
#- rFkk 13,000 #- gSaA
iQeZ us 1,25,000 #- dh ,d la;qDr thou chek ikWfylh yh FkhA mldk okf"kZd izhfe;e izR;sd
o"kZ ykHk o gkfu [kkrs ls fy;k tkrk FkkA
lksgu osQ dkuwuh mkjkf/dkjh dks ns; jkf'k dk Hkqxrku fd;k x;kA eksfgr vkSj jkgqy us lksgu osQ Hkkx
dks cjkcj ckV fy;k rFkk os lk>snkj jgsaxsA lksgu osQ mkjkf/dkjh dh ns; jkf'k dks fudkysaA
19,000
o
n
229
gy
eksfgr, lksgu, vkSj jkgqy dh iqLrosaQ
lksgu dk iwth [kkrk
uke
tek
frfFk
fooj.k
jks-i`la-
jkf'k
(#-)
12,000
[;kfr
lksgu dk mkjkf/dkjh
94,158
frfFk
fooj.k
vizSy 'ks"k vk@yk

15 twu lap; fuf/
eksfgr dh iwth
jkgqy dh iwth
ykHk rFkk gkfu
(mparh)
la;qDr thou chek
ikWfylh
iwth ij C;kt
25,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
=
iQeZ dh [;kfr
= 48,000 #-
iQeZ dh [;kfr
2
5
2
= 19,200 #5
= 3
vkSlr ykHk
= 3
64,000
4
#-
= 48,000 #-
ykHk rFkk gkfu (mparh)
o
n
(vafre rqyu i=k ls e`R;q dh frfFk rd ykHk esa Hkkx) 2 1 eghus
la;qDr thou chek ikWfylh
64,000
#- 2
4
5
= 1,333
#i;s
#i;s
= 1,25,000
10,000
9,600
9,600
1,333
50,000
625
1,06,158
dk;Zdkjh fVIi.kh
1- [;kfr esa lksgu dk Hkkx
3-
jkf'k
(#-)
1,06,158
2-
d
e
h
s
jks-i`la-
2.5
12
230

=
lksgu dk Hkkx
2
1,25,000
5
#-
= 50,000 #4-
= 25,000
iwth ij C;kt
= 625
12
100
2.5
12
d
e
h
s
#i;s
Lo;a djsa
31 fnlacj, 2007
dks fiadh, oqQjs'kh vkSj jkosQ'k dk rqyu i=k uhps fn;k gS%
jkf'k ifjlaifk;k
(#-)
25,000 Hkou
20,000 fofu;ksx
nsunkj
15,000
izkI; foi=k
10,000
LVkWd
10,000
35,000 jksdM+
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
nkf;Ro
fofo/ ysunkj
lap; dks"k
iwth%
fiadh
oqQjs'kh
jkosQ'k
80,000
jkf'k
(#-)
26,000
15,000
15,000
6,000
12,000
6,000
80,000
lk>snkjh lays[k esa ykHk foHkktu vuqikr 2%1%1 gS rFkk lk>snkj dh e`R;q dh fLFkfr esa, mlosQ
mrjkf/dkjh dks Hkqxrku fn;k tk,xkA
(v) vafre rqyu i=k dh frfFk dks iwth [kkrs dk tek 'ks"kA
(c) vafre rqyu i=k dh frfFk dks lap; dk HkkxA
(l) e`R;q dh frfFk dks ykHk esa vkuqikfrd HkkxA iwjs gq, 3 o"kksZa dk vkSlr ykHk tek 10%A
(n) [;kfr osQ :i esa fiNys 3 o"kksZa osQ oqQy ykHk esa vkuqikfrd HkkxA fiNys 3 o"kksZa dk
fuoy ykHk fuEu gS%
#i;s
o
n
2005
16,000
2006
16,000
2007
15,400
01 vizSy, 2007
dks jkosQ'k dh e`R;q gks xbZA mlus e`R;q dh frfFk 5,000 #- rd fudkys
gSaA fofu;ksx dks le ewY; ij cspk x;k rFkk jkosQ'k osQ mkjkf/dkjh dks Hkqxrku fd;k x;kA jkosQ'k
osQ mkjkf/dkjh osQ fy, iwth [kkrk rS;kj djsaA
231
z
z
z
z
z
lk>snkj dh lsokfuo`fk
lk>snkj dh e`R;q
vfHkykHk vuqikr
e`r lk>snkj osQ mkjkf/dkjh
mkjkf/dkjh [kkrk
d
e
h
s
lkjka'k
1-
u;k ykHk foHkktu vuqikr% u;k ykHk foHkktu vuqikr og vuqikr gS ftlosQ varxZr ,d lk>snkj osQ lsokfuo`k
gksus@e`R;q osQ ckn 'ks"k lk>snkj Hkfo"; osQ ykHkksa dk foHkktu djrs gSaA
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
u;k Hkkx
iqjkuk Hkkx $ lsokfuo`k lk>snkj osQ Hkkx dk vf/xzg.k
2-
vfHkykHk vuqikr% vfHkykHk vuqikr og vuqikr gS ftlosQ varxZr fo|eku lk>snkj, fdlh lk>snkj dh
lsokfuo`fk@ e`R;q osQ ckn mlosQ Hkkx dk vf/xzg.k djrs gSaA
3-
[;kfr dk O;ogkj% ewyHkwr fu;e ;g gS fd vfHkykHk djus okys lk>snkj, R;kx djus okys lk>snkj dks [;kfr
dh jkf'k dh {kfriwfrZ muosQ ('ks"k lk>snkjksa) dks gksus okys ykHk dh jkf'k ftruk gh djsaxsA
;fn [;kfr dks iqLrdksa esa igys ls gh n'kkZ;k x;k gS, rks lk>snkjksa osQ iwth [kkrs esa muosQ iqjkus ykHk foHkktu
vuqikr esa uke djosQ vifyf[kr fd;k tk,xkA
4-
ifjlaifk;ksa rFkk nkf;Roksa dk iqueZwY;kadu% fdlh lk>snkj osQ lsokfuo`k gksus@ e`R;q osQ le; dqN ifjlaifk;k
,slh jg tkrh gSa ftudks muosQ orZeku ewY; ij ugha n'kkZ;k tk ldrkA blh izdkj ;gka oqQN nkf;Ro ,sls gksrs
gSa ftuosQ iQeZ }kjk n'kkZ;s x, ewY; rFkk Hkqxrku fd, tkus okys ewY; esa varj gksrk gSA
blosQ vykok, ;gk oqQN xSj&vfHkfyf[kr ifjlaifk;k vkSj nkf;Roksa dks Hkh vfHkysf[kr fd;k tkuk gksrk gSA
5-
lafpr ykHk vkSj gkfu;k% lap; (lafpr ykHk) vkSj gkfu;k lHkh lk>snkjksa ls lacfa /r gksrh gS rFkk budks Lkk>snkjksa
osQ iwth [kkrs esa gLrkarfjr fd;k tkuk pkfg,A
6-
lsokfuo`k@e`r lk>snkj dks jkf'k dk Hkqxrku ,deq'r ;k fd'rksa osQ }kjk C;kt lfgr fd;k tkuk pkfg,A
7-
fdlh lk>snkj osQ lsokfuo`k gksus@e`R;q osQ le;, 'ks"k lk>snkj mudh iwth dk ;ksxnku muosQ ykHk foHkktu
vuqikr esa djus dk fu.kZ; ys ldrs gSaA
o
n
vH;kl osQ fy, iz'u
y?kq mkjh; iz'u

1- fdu&fdu ifjfLFkfr;ksa esa ,d lk>snkj iQeZ ls lsokfuo`k gks ldrk gSA
2- ,d lk>snkj dh lsokfuo`fk osQ le; fd, tkus okys fofHkUu lek;kstuksa dk o.kZu dhft,A
232

3-
R;kx vuqikr rFkk vfHkykHk vuqikr esa varj Li"V dhft,A

4- fdlh lk>snkj osQ lsokfuo`fk@e`R;q osQ le; iQeZ dks viuh ifjlaifk;ksa dk ewY;kadu vkSj nkf;Roksa
osQ nksckjk fu/kZj.k dh vko';drk D;ksa gksrh gS\
5- lsokfuo`k@e`r lk>snkj iQeZ dh [;kfr esa mldk Hkkx ikus dk vf/dkjh D;ksa gksrk gS\
d
e
h
s
nh/Z mkjh; iz'u

1-
lsokfuo`k lk>snkjksa dks Hkqxrku djus osQ fofHkUu fof/;ksa dks le>kb,A
2- vki e`r lk>snkj osQ ns; jkf'k dh x.kuk fdl izdkj djsaxsA
3- fdlh lk>snkj osQ lsokfuo`fk osQ le; ;k mldh e`R;q dh n'kk esa [;kfr osQ O;ogkj dk o.kZu dhft,A
4- ,d lk>snkj dh e`R;q dh ?kVuk ij ykHk esa ls mlosQ Hkkx dh x.kuk djus oQh fofHkUu fof/;ksa dk
o.kZu dhft,A
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
la[;kRed iz'u
1-
vi.kkZ, euh"kk vkSj lksfu;k ykHk dk foHkktu 3% 2%1 esa djrs gq, lk>snkj gSaA euh"kk lsokfuo`k djrh gS rFkk
iQeZ dh [;kfr dk ewY;kadu 1,80,000 #i;s fd;k x;kA vi.kkZ rFkk lksfu;k Hkfo"; osQ ykHkksa dk cVokjk
3% 2 osQ vuqikr esa djus dk fu.kZ; ysrh gSaA vko';d jkst+ukepk izfof"V;k dhft,A
(mkj% vi.kkZ iwth [kkrk uke 18,000 #i;s] lksfu;k iwth [kkrk uke] 42,000 #i;s] euh"kk iwth [kkrk
uke 60,000 #i;s )
2-
laxhrk, ljkst rFkk 'kkafr lk>snkj gSa ykHk o gkfu dk foHkktu vuqikr 2% 3% 5 gS] iQeZ oQh iqLrdksa esa [;kfr
dk ewY; 60,000 #- gSA laxhrk lsokfuo`k gksrh gSA [;kfr dk ewY;kadu 90,000 #- gqvkA ljkst rFkk 'kkafr
Hkfo"; esa ykHk dk foHkktu cjkcj djus dk fu.kZ; ysrs gSaA vko';d jkst+ukepk izfof"V dk vfHkys[ku djsaA
3-
fgeka'kw, xxu vkSj ueu lk>snkj gSa] mudk ykHk o gkfu foHkktu vuqikr 3% 2%1 gSA 31 ekpZ,
ueu lsokfuo`k gksrk gSA bl frfFk dks iQeZ dh fofHkUu ifjlaifk;k rFkk nkf;Ro bl izdkj gSa%
2007
dks
jksdM+ 10,000 #i;s, Hkou 1,00,000 #i;s, la;=k rFkk e'khujh 40,000 #i;s, LVkWd 20,000 #i;s,
nsunkj 20,000 #i;s rFkk fofu;ksx 30,000 #i;s gSA
ueu osQ lsokfuo`k gksus ij lk>snkjksa osQ chp fuEu ij lgefr gqbZ%
(i) Hkou ij 20% kl yxsxkA
(ii) la;=k rFkk e'khujh ij 10% dk kl yxsxkA
(iii) nsunkjksa ij Mwcr rFkk lafnX/ .k osQ fy, 5% dk izko/ku gksxkA
(iv) LVkWd dk ewY;kadu 18,000 #i;s rFkk fofu;ksxksa dk 35,000 #i;s gqvkA vko';d jkst+ukepk
izfof"V dk vfHkys[ku djrs gq, budk izHkko n'kkZb, rFkk iqueZwY;kadu [kkrk rS;kj djsaA
4- ujs'k, jktoqQekj rFkk fo'othr cjkcj osQ lk>snkj gSaA jktoqQekj lsokfuo`k gksus dk fu.kZ; ysrk gSA lsokfuo`fk
dh frfFk dks iQeZ dk rqyu i=k bl izdkj n'kkZ;k tkrk gS%
o
n
233
lkekU; lap; 36,000 #i;s rFkk ykHk ,oa gkfu [kkrk (uke) 15,000 #i;s A
mi;ZqDr dk izHkko n'kkZrs gq, vko';d jkst+ukepk izfof"V dk vfHkys[ku djsaA
5- fnfXot;, c`ts'k rFkk ijkozQe iQeZ esa lk>snkj gSa ftudk ykHk foHkktu vuqikr 2% 2%1 gSA
dks mudk rqyu i=k bl izdkj gS%
nkf;Ro
jkf'k ifjlaifk;k
(#-)
ysunkj
49,000 jksdM+
lap;
18,500 nsunkj
fnfXot; dh iwth
82,000 LVkWd
c`ts'k dh iwth
60,000 Hkou
ijkozQe dh iwth
75,500 isVV
as
31 ekpZ, 2007
jkf'k
(#-)
d
e
h
s
8,000
19,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
2,85,000
31
42,000
2,07,000
9,000
2,85,000
ekpZ, 2007 dks c`ts'k fuEu 'krksaZ ij lsokfuo`k gksrk gS%

iQeZ dh [;kfr dk ewY;kadu 70,000 #i;s gqvk rFkk iqLrdksa esa ugha n'kkZ;k tk,xkA
(ii) 2,000 #i;s ewY; osQ Mwcr .k dks vifyf[kr fd;kA
(iii) isVsaV dks ewY; jfgr ekuk tk,xkA
iqueZYw ;kadu [kkrk] lk>snkjksa osQ [kkrs rFkk c`t's k osQ lsokfuo`k gksus osQ ckn fnXfot; rFkk ijkozQe dk rqyu
i=k rS;kj djsaA
(mkj% iqueZwY;kadu ij gkfu 11,000 #i;s, iwth [kkrksa osQ 'ks"k% fnfXot; 66,333 #i;s rFkk ijkozQe
67,667 #i;s rFkk rqyu i=k dk ;ksx 2,74,000 #i;s)
6- jk/k, 'khyk rFkk ehuk lk>snkj gSa mudk ykHk rFkk gkfu foHkktu vuqikr 3% 2%1 gSA 01 vizSy, 2007 dks
'khyk iQeZ ls lsokfuo`r gksrh gSA bl frfFk dks iQeZ dk rqyu i=k fuEu izdkj gS%
(i)
nkf;Ro
O;kikfjd ysunkj
ns; foi=k
cdk;k O;;
lkekU; lap;
iwt
h%
jk/k
'khyk
ehuk
o
n
jkf'k ifjlaifk;k
(#-)
3,000
4,500
4,500
13,500
15,000
15,000
15,000
gLrLFk jksdM+
cSadLFk jksdM+
nsunkj
LVkWd
dkj[kkuk ifjlj
;a=k
[kqys vkSt+kj
jkf'k
(#-)
1,500
7,500
15,000
12,000
22,500
8,000
4,000
45,000
70,500
70,500
234
'krsZa fuEu gSa%

(v) iQeZ dh [;kfr dk ewY;kadu 13,000 #i;s gSA
(c) cdk;k O;; 3,750 #i;s rd de gq,A
(l) e'khujh rFkk [kqys vkSt+kj dk ewY;kadu iqLrd ewY; ls 10 de gksxkA
(n) dkj[kkuk ifjlj dk iqueZwY;kadu 24,300 #i;s gqvkA
rS;kj djsa%
1- iqueZwY;kadu [kkrk_
2- lk>snkjksa osQ iwth [kkrs_ rFkk
3- 'khyk osQ lsokfuo`k gksus osQ ckn iQeZ dk rqyu i=kA
(mkj% iqueZYw ;kadu ij ykHk 1,350 #i;s, iwt
h [kkrksa dk 'ks"k% jk/k 19,050 #i;s rFkk ehuk 16,350
#i;s, rqyu i=k dk ;ksx 71,100 #i;s )
7- iadt, ujs'k rFkk lkSjHk lk>snkj gSa mudk ykHk foHkktu vuqikr 3% 2%1 gSA ujs'k us chekjh osQ dkj.k iQeZ
ls lsokfuo`fk yhA bl frfFk dks iQeZ dk rqyu i=k fuEu gS%
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
iadt] ujs'k vkSj lkSjHk dh iqLrosaQ

nkf;Ro
jkf'k ifjlaifk;k
(#-)
lkekU; lap;
12,000 cSd
a
fofo/ ysunkj
15,000 nsunkj
ns; foi=k
12,000 ?kVk;k% lafnX/ .kksa
cdk;k osru
2,200
osQ fy, izko/ku
dkuwuh gkfu osQ fy, izko/ku
6,000 LVkWd
iwt
h%
i+QuhZpj
iadt
46,000
ifjlj
ujs'k
30,000
lkSjHk
20,000
96,000
1,43,200
o
n
jkf'k
(#-)
7,600
6,000
(400)
5,600
9,000
41,000
80,000
1,43,200
vfrfjDr lwpuk,
(i)
ifjlj dk ewY; 20% vf/d gqvk, LVkWd 10% ls de gqvk rFkk nsunkjksa ij lafnX/ .k osQ fy,
5% dk izko/ku djsAa dkuwu ls gkfu osQ fy, 1,200 #i;s dk izko/ku cuk, rFkk i+QuhZpj dk ewY;
450 #i;s vf/d gqvkA
(ii) iQeZ dh [;kfr dk ewY;kadu 42,000 #i;s fd;k x;kA
(iii) ujs'k osQ iwth [kkrs ls 26,000 #i;s dk .k esa gLrkarj.k fd;k x;k rFkk 'ks"k dk Hkqxrku cSad
ls fd;k x;kA ;fn vko';d gqvk rks cSad ls .k fy;k tk,xkA
235
(iv)
iadt rFkk lkSjHk us ;g fu.kZ; fy;k fd ykHk o gkfu osQ foHkktu dk u;k vuqikr 5%1 gksxkA
ujs'k osQ lsokfuo`k gksus osQ ckn vko';d cgh [kkrk rFkk rqyu i=k rS;kj djsaA
(mkj% iqueZYw ;kadu ij ykHk 8,000 #i;s , iadt osQ iwt
h [kkrs dk 'ks"k 47,000 #i;s rFkk lkSjHk
25,000 #i;s] ujs'k osQ iwth [kkrs dk ;ksx 54,000 #i;s, rqyu i=k dk ;ksx 1,54,800 #i;s)
8- iquhr, iadt rFkk iEeh O;kikj esa lk>snkj gSa] viuk ykHk rFkk gkfu foHkktu 2%2%1 osQ vuqikr esa djrs gSaA
31 ekpZ, 2007 dks rqyu i=k bl izdkj gS%
d
e
h
s
iquhr, iadt rFkk iEeh dh iqLrosaQ

T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
nkf;Ro
fofo/ ysunkj
iwth [kkrs%
iquhr
iadt
iEeh
lap;
jkf'k ifjlaifk;k
(#-)
1,00,000
60,000
1,00,000
40,000
2,00,000
50,000
3,50,000
30
cSadLFk jksdM+
LVkWd
fofo/ nsunkj
fofu;ksx
i+QuhZpj
Hkou
jkf'k
(#-)
20,000
30,000
80,000
70,000
35,000
1,15,000
3,50,000
flracj, 2007 dks iEeh dh e`R;q gks xbZA lk>snkjh lays[k esa fuEu iwoZ fufnZ"V gSa%
e`r lk>snkj e`R;q dh frfFk rd osQ ykHk dk vf/dkjh gksxk ftldh x.kuk fiNys o"kZ osQ ykHk
vk/kj ij gksxhA
(ii) og iQeZ esa vius Hkkx dh [;kfr dk vf/dkjh gksxk ftldh x.kuk vafre pkj o"kksZa osQ vkSlr ykHk
osQ rhu o"kksZa esa ozQ; osQ vk/kj ij dh tk,xhA vafre pkj fokh; o"kksZa dk ykHk bl izdkj gS&
2003&04 osQ fy, 80,000 #i;s , 2004&05 osQ fy, 50,000 #i;s , 2005&06 osQ fy, 40,000
#i;s, 2006&07 osQ fy, 30,000 #i;s, e`R;q dh frfFk rd e`r lk>snkj osQ vkgj.k 10,000 #i;s
esaA iwth ij C;kt 12% izfr o"kZ fn;k tk,xkA
'ks"k lk>snkj mlosQ mkjkf/dkjh dks 15,400 #i;s dk Hkqxrku rqjar djus osQ fy, lger gks tkrs
gSa vkSj cdk;k 'ks"k 12 izfro"kZ C;kt lfgr pkj cjkcj okf"kZd fd'rksa esa fn;k tk,xkA iEeh dk iwth
[kkrk, mlosQ mkjkf/dkjh dk [kkrk ns; jkf'k osQ fuiVkjs dh frfFk rd fn[kkb,A
(mkj% oqQy ns; jkf'k 75,400 #-)
9- 31 ekpZ, 2007 dks izrhd, jkWdh rFkk oqQ'ky dk rqyu i=k fuEu izdkj gS%
(i)
o
n
236

izrhd] jkWdh vkSj oqQ'ky dh iqLrosaQ
jkf'k ifjlaifk;k
(#-)
nkf;Ro
fofo/ ysunkj
lkekU; lap;
iwth [kkrs%
izrhd
jkWdh
oqQ'ky
16,000
16,000
30,000
20,000
jkf'k
(#-)
16,000
izkI; foi=k
i+QuhZpj
LVkWd
fofo/ nsunkj
cSadLFk jksdM+
gLrLFk jksdM+
d
e
h
s
22,600
20,400
22,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
20,000
70,000
1,02,000
18,000
3,000
1,02,000
30 twu, 2007
dks jkWdh dh e`R;q gks xbZA lk>snkjh lays[k dh 'krksZa osQ vuqlkj, e`r lk>snkj dk mkjkf/dkjh
fuEu dk vf/dkjh gksxk%
(v) lk>snkj osQ iwth [kkrs osQ uke 'ks"k dkA
(c) iwth ij 5% izfro"kZ C;kt dkA
(l) xr rhu o"kksZa osQ vkSlr ykHk osQ nksxqus osQ vk/kj ij [;kfr esa HkkxA
(n) xr o"kZ osQ ykHk osQ vk/kj ij xr fokh; o"kZ dh lekfIr ls e`R;q dh frfFk rd ykHk esa HkkxA
31 ekpZ, 2005, 31 ekpZ, 2006 rFkk 31 ekpZ, 2007 dks lekIr o"kZ osQ ykHk ozQe'k% 12,000 #i;s,
16,000 #i;s, rFkk 14,000 #i;s gSA ykHk dk foHkktu iwth vuqikr esa fd;k tk,xkA
vko';d jkst+ukepk izfof"V;k ns rFkk jkWdh dk iwth [kkrk cuk, tks fd mlosQ mkjkf/dkjh dks fn;k tk,xkA
(mkj%& jkWdh osQ mkjkf/dkjh dk [kkrk 33,821 #i;s )
1
1 1
10- ukajx, lwjh vkSj ctkt ,d iQeZ esa lk>snkj gSA mudk ykHk rFkk gkfu foHkktu ozQe'k%
,
vkSj 3 gSA
2 6
01 vizSy, 2007 dks rqyu i=k bl izdkj gS%
nkf;Ro
ns; foi=k
fofo/ ysunkj
lap;
iwth [kkrs%
ukjax
lwjh
ctkt
o
n
ukjax] lwjh vkSj ctkt dh iqLrosaQ

01 vizSy] 2007 dks rqyu i=k
jkf'k ifjlaifk;k
(#-)
12,000 iw.kZ LokfeRo ifjlj
18,000 e'khujh
12,000 i+QuhZpj
LVkWd
30,000
fofo/ nsunkj
20,000
38,000
88,000
osQ fy, izko/ku
jksdM+
1,30,000
jkf'k
(#-)
40,000
30,000
12,000
22,000
20,000
(1,000)
19,000
7,000
1,30,000
237
ctkt
(v)
(c)
(l)
(n)
(;)
iQeZ ls lsokfuo`r gqvk rFkk lk>snkj fuEu ij lger gq,%

iw.kZ LokfeRo ifjlj rFkk i+QuhZpj dk ewY;kadu ozQe'k% 20% rFkk 15% vf/d ij gqvkA
e'khujh rFkk iQuhZpj dk ewY;kadu ozQe'k% 10% rFkk 7% de ij gqvkA
Mwcr .k osQ fy, izko/ku 1,500 #i;s rd c<+k;k x;kA
ctkt osQ lsokfuo`k gksus ij [;kfr dk ewY;kadu 21,000 #i;s ij gqvkA
fo|eku lk>snkjksa us ;g fu.kZ; fy;k fd ctkt dh lsokfuo`fk osQ ckn iwt
h dks u, ykHk gkfu foHkktu
vuqikr osQ vuqlkj lek;ksftr djsaxsA
iwth [kkrs esa vkf/D;@deh dks orZeku [kkrs osQ }kjk lek;ksftr fd;k tk,xkA
iquxZfBr iQeZ dk rqyu i=k rFkk vko';d cgh [kkrs rS;kj djsaA
(mkj% iqueZYw ;kadu ij ykHk 6,960 #i;s , iwt
h [kkrksa esa 'ks"k% ukajx 49,230 #i;s rFkk lwjh 16,410 #i;sA
ctkt osQ iwth [kkrs esa tek 'ks"k 41,320 #i;s)
11- 31 ekpZ, 2007 dks jkts'k, izeksn rFkk fu'kkar dk rqyu i=k fuEu gS] tks fd vius ykHk dks iwth osQ vuqlkj
foHkkftr djrs gSa%
d
e
h
s
nkf;Ro
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
ns; foi=k
fofo/ ysunkj
lap; fuf/
iwth [kkrs%
jkts'k
izeksn
fua'kkr
jkts'k, izeksn rFkk fu'kkar dh iqLrosQa

jkf'k ifjlaifk;k
(#-)
6,250 dkj[kkuk Hkou
10,000 nsunkj
2,750 ?kVk;k% izko/ku
izkI; foi=k
20,000
LVkWd
15,000
la;a=k o e'khujh
15,000
50,000 cSad 'ks"k
69,000
jkf'k
(#-)
12,000
10,500
500
10,000
7,000
15,500
11,500
13,000
69,000
rqyu i=k dh frfFk dks izeksn lsokfuo`k gksrk gS rFkk fuEu lek;kstu fd, tk,xs%
(v) LVkWd dk ewY;kadu iqLrd ewY; ls 10% de ij gksxkA
(c) dkj[kkuk Hkou dk 12% vf/d ij ewY;kadu gksxkA
(l) lafnX/ .k osQ fy, lap; dk 5% rd izko/ku djsaA
(n) dkuwuh izHkkj dk lap; 265 #i;s rd cuk;k tk,xkA
(;) iQeZ dh [;kfr dk ewY;kadu 10,000 #i;s gksxkA
(iQ) u;h iQeZ dh iwth 30,000 #i;s gksxhA fo|eku lk>snkj fu.kZ; ysrs gSa fd mudh iwth u, ykHk
foHkktu vuqikr 3% 2 osQ vuqlkj gksxhA
o
n
238
izeksn osQ iwth [kkrs dks .k [kkrs esa gLrkarfjr djus osQ i'pkr iquxZfBr iQeZ dk rqyu i=k rS;kj djsa rFkk
jkst+ukepk izfof"V nasA
(mkj% iqueZwY;kadu ij gkfu 400 #i;s, iwth [kkrksa dk 'ks"k% jkts'k 18,940 #i;s rFkk fu'kkar 14,705
#i;s, izeksn dk .k 18,705 #i;s] rqyu i=k dk ;ksx 65,220 #i;s )
12- 31 ekpZ, 2002 dks tSu, xqIrk vkSj efyd dk rqyu i=k fuEu gS%
nkf;Ro
tSu, xqIrk vkSj efyd dh iqLrosaQ

jkf'k ifjlaifk;k
(#-)
19,800 Hkwfe vkSj Hkou
300 ckM
8,950 jksdM+
16,750 izkI; foi=k
fofo/ nsunkj
40,000
LVkWd
60,000
dk;kZy; i+QuhZpj
20,000
1,20,000 la;a=k o e'khujh
dai;wVj
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
fofo/ ysunkj
Vsyhi+Qksu fcy cdk;k
ns; [kkrs
lafpr ykHk
iwt
h%
tSu
xqIrk
efyd
1,65,800
jkf'k
(#-)
26,000
14,370
5,500
23,450
26,700
18,100
18,250
20,230
13,200
1,65,800
lk>snkj vius ykHk dk foHkktu 5% 3% 2 osQ vuqikr esa djrs gSaA 01 vizSy] 2002 dks efyd lsokfuo`r gksus
dk fu.kZ; ysrk gS rFkk O;kikj esa mlosQ Hkkx dh x.kuk ifjlaifk;ksa vkSj nkf;Roksa dk iqueZwY;kadu fuEu 'krksZa
ij djsaxs%
LVkWd 20,000 #i;s, dk;kZy; i+QuhZpj 14,250 #i;s, la;a=k rFkk e'khujh 23,530 #i;s, Hkwfe vkSj Hkou
20,000 #i;s A
lafnX/ .k osQ fy, 1,700 #i;s dk izko/ku cuk,xsA iQeZ dh [;kfr dk ewY;kadu 9,000 #i;s gksxkA
fo|eku lk>snkj efyd dks lsokfuo`fk ij 16,500 #i;s dk jksdM+ Hkqxrku djus osQ fy, lger gq,A jksdM+
dk ;ksxnku fo|eku lk>snkj 3% 2 osQ vuqikr esa djsaxsA efyd osQ iwth [kkrs osQ 'ks"k dks .k ekusaxsA
iquxZfBr iQeZ dk iqueZwY;kadu [kkrk, iwth [kkrs rFkk rqyu i=k rS;kj djsaA
13- vkjrh, Hkkjrh vkSj lhek lk>snkj gSaA mudk ykHk foHkktu vuqikr 3% 2%1 gSA ekpZ 31, 2003 dks mudk
rqyu i=k bl izdkj gS%
o
n
239
vkjrh, Hkkjrh vkSj lhek dh iqLrosQa
jkf'k ifjlaifk;k
(#-)
nkf;Ro
ns; foi=k
ysunkj
lkekU; lap;
iwth%
vkjrh
Hkkjrh
lhek
12,000
14,000
12,000
20,000
Hkou
gLrLFk jksdM+
cSd
a
nsunkj
izkI; foi=k
LVkWd
fofu;ksx
jkf'k
(#-)
21,000
d
e
h
s
12,000
13,700
12,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
12,000
8,000
40,000
78,000
4,300
1,750
13,250
78,000
12 twu, 2003 dks Hkkjrh dh e`R;q gks xbZ, lk>snkjh lay[

s k osQ vuqlkj mlosQ mkjkf/dkjh dks fuEu dk Hkqxrku
fd;k tk,xk%
(v) mldh e`R;q osQ le; iwth [kkrs dk 'ks"k 10% izfr o"kZ dh nj ls C;kt lfgrA
(c) lap; dks"k esa mldk vkuqikfrd fgLlkA
(l) bl le;kof/ osQ fy, mlosQ Hkkx dk ykHk bl le; gq, foozQ; ij vk/kfjr gS, tks fd
1,00,000 #i;s gSA fiNys rhu o"kksZa osQ nkSjku foozQ; ij ykHk dh nj 10% gSA
(n) [;kfr dh x.kuk mlosQ ykHk esa Hkkx osQ vuqlkj fiNys rhu o"kksZa osQ vkSlr ykHk esa ls 20%
?kVkdj mlosQ nksxqus osQ cjkcj dh tk,xhA fiNys o"kksZa dk ykHk bl izdkj gS%
2001
8,200 #i;s
2002
9,000 #i;s
2003
9,800 #i;s
fofu;ksx dks 16,200 esa foozQ; fd;k x;k rFkk mlosQ mkjkf/dkjh dks Hkqxrku gqvkA
vko';d jkst+ukepk izfof"V djsa rFkk Hkkjrh osQ mkjkf/dkjh dk [kkrk cukb,A
14- fuR;, lR;, rFkk feF; lk>snkj gSa ftudk ykHk o gkfu foHkktu vuqikr 5% 3% 2 gSA 31 fnlacj, 2002 dks
mudk rqyu i=k bl izdkj gS%
o
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240

fuR;] lR; vkSj feF; dh iqLrosQa
31 fnlacj, 2002 dks rqyu i=k
jkf'k ifjlaifk;k
(#-)
nkf;Ro
14,000
ysunkj
lap; dks"k
iwth%
fuR;
lR;
feF;
6,000
30,000
30,000
fofu;ksx
[;kfr
ifjlj
isVVas
e'khujh
LVkWd
nsunkj
cSd
a
jkf'k
(#-)
10,000
d
e
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s
5,000
20,000
6,000
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b
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t
20,000
80,000
1,00,000
01 ebZ, 2002
30,000
13,000
8,000
8,000
1,00,000
dks feF; dh e`R;q gksrh gSA lk>snkjksa rFkk feF; osQ mkjkf/dkjh osQ chp esa le>kSrk bl izdkj
gS%
(v) iQeZ dh [;kfr dk ewY;kadu pkj o"kZ osQ vkSlr ykHk osQ 2 xq.ksa osQ cjkcj gksxkA pkj o"kZ dk
ykHk gS% 1998 esa 13,000 #i;s, 1999 esa 12,000 #i;s, 2000 esa 16,000 #i;s rFkk 2001
esa 15,000 #i;s A
(c) isVsaV dk ewY;kadu 8,000 #i;s, e'khujh 25,000 #i;s rFkk ifjlj 25,000 #i;s gqvkA
(l) feF; osQ fgLls osQ ykHk dh x.kuk o"kZ 2002 osQ ykHk osQ vk/kj ij gksxhA
(;) 4,200 #i;s dk rqjar Hkqxrku fd;k tk,xk rFkk 'ks"k jkf'k dks 4 cjkcj v/Z&okf"kZd fd'rksa esa
10% dh nj ls C;kt lfgr fd;k tk,xkA
ijfyf[kr osQ izHkko dks n'kkZrs gq, vko';d jkst+ukepk izfof"V;ksa dk vfHkys[ku djsa rFkk
mkjkf/dkjh osQ [kkrs dks n'kkZb;s tc rd mldk iw.kZ Hkqxrku u gksA 01 ebZ, 2002 dks lek;kstuksa
osQ izHkko osQ i'pkr, fuR; rFkk lR; dk rqyu i=k rS;kj djsaA
Lo;a tkfp, dh tkp lwph
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Lo;a tkfp, 1
1. (c) 2. (l)
Lo;a tkfp, 2
1. (v) 2. (v)
3.
(c)
4.
(v)
3.
(l)
4.
(c)
d
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s
lk>snkjh iQeZ dk fo?kVu
vkius lk>snkj osQ izos'k, lsokfuo`fk rFkk e`R;q osQ i'pkr lk>snkjh
iQeZ osQ iquxZBu osQ lanHkZ esa v;;u fd;k gSA ,slh fLFkfr esa orZeku
lk>snkjh dk fo?kVu gksrk gS, fdarq iQeZ mlh uke ls vius
f;kdykiksa dks tkjh j[krh gSA nwljs 'kCnksa esa ;g lk>snkjh dk
fo?kVu gS u fd iQeZ dkA lk>snkjh vfkfu;e 1932 dh /kjk 39
osQ vuqlkj lHkh lk>snkjksa osQ e; lk>snkjh osQ fo?kVu dks iQeZ dk
fo?kVu dgrs gSaA blls vk'k; gS fd vf/fu;e leLr lk>snkjksa osQ
e; vkSj oqQN lk>snkjksa osQ e; laca/ foPNsn esa Hksn djrk gS, rFkk
leLr lk>snkjksa osQ chp laca/ksa osQ lekiu dks lk>snkjh iQeZ dk
fo?kVu dgk tkrk gSA bl rjg iQeZ dk vfLRkRo lekIr gks tkrk gS
rFkk fo?kVu osQ i'pkr iQeZ iqLrdksa dks can djus dh xfrfof/;ksa osQ
vfrfjDr dksbZ vkSj dk;Z ugha fd;k tkrk iQeZ osQ fo?kVu osQ i'pkr
leLr ifjlaifk;ksa dks cspk rFkk lHkh nkf;Roksa dk Hkqxrku dj fn;k
tkrk gSA
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vf/xe ms';

vki %
z lk>snkjh iQEkZ osQ fo?kVu osQ
vFkZ dks le> losaQxs_
z lk>s n kjh os Q fo?kVu rFkk
lk>snkjh iQeZ osQ e; varj
dj ik,xs_
z lk>snkjh iQeZ osQ fo?kVu dh
fofHkUUk fof/;ksa dk o.kZu dj
losaQxs_
z lHkh lk>snkjksa osQ e; nkoksa osQ
fu/kZj.k osQ fu;eksa dk o.kZu
dj losaQxs_
z olwyh [kkrk rS;kj dj ik,xs_
z [kkrksa dks can djus osQ fy,
rFkk lk>snkjksa osQ nkoksa dk
fuiVkjk djus osQ fy, vko';d
jkstukepk izfof"V rFkk cgh [kkrksa
dks rS;kj dj losaQxsA
o
n
5-1
lk>snkjh dk fo?kVu
tSlk igys Hkh of.kZr fd;k x;k gS fd lk>snkjh osQ fo?kVu ls

lk>snkjksa osQ e; laca/ iquxZfBr gks tkrs gSaA ijarq iQeZ vius O;olk;
dks igys dh Hkkfr djrh gSA lk>snkjh dk fo?kVu fuEu izdkj ls gks
ldrk gS%
(1) lk>snkjksa osQ e; ykHk foHkktu vuqikr esa ifjorZu_
(2) u, lk>snkj dk izos'k_
(3) lk>snkj dk vodk'k xzg.k djuk_
(4) lk>snkj dh e`R;q_
(5) lk>snkj dk fnokfy;k gksuk_
242

(6)
(7)
5-2
fufnZ"V dk;Z dk lekiu, ;fn lk>snkjh blh osQ fy, xfBr dh xbZ gks_ rFkk
lk>snkjh dh vofk dk lekiu ;fn lk>snkjh ,d fu/kZfjr le; vofk osQ fy, dh xbZ FkhA
iQeZ dk fo?kVu
lk>snkjh iQeZ dk fo?kVu U;k;ky; osQ vkns'k ls ;k U;k;ky; osQ n[ky osQ fcuk ;k bl [kaM esa ckn esa of.kZr
vU; rjhdksa ls gks ldrk gSA mYys[kuh; gS fd iQeZ dk fo?kVu gksus ij lk>snkjh dk fo?kVu vo'; gks tk,xkA
iQeZ dk fo?kVu fuEu esa ls fdlh Hkh izdkj gks ldrk gS%
1- le>kSrs }kjk fo?kVu % iQeZ dk fo?kVu fuEu ifjfLFkfr;ksa esa gks ldrk gS%
(v) lHkh lk>snkjksa dh lgefr }kjk_
(c) lk>snkjksa osQ e; vuqcak osQ vuqlkjA
2- vfuok;Z fo?kVu % iQeZ dk vfuok;Z fo?kVu fuEu ifjfLFkfr;ksa esa gksrk gS%
(v) tc dksbZ ,d lk>snkj ;k LkHkh lk>snkj fnokfy;k gks tk,, ;k fdlh vuqcak dks djus esas
v{ke gks tk,_
(c) tc iQeZ dk O;olk; xSj&dkuwuh gks tk,_ vFkok
(l) tc dksbZ ,slh fLFkfr iSnk gks tk, fd lk>snkjh iQeZ dk O;olk; xSj&dkuwuh gks tk,,
mnkgj.kkFkZ tc ,d lk>snkj ,sls ns'k dk ukxfjd gks ftldk Hkkjr osQ lkFk ;q ?kksf"kr gks
tk,A
3- vfuf'prrk dh fLFkfr esa % lk>snkjksa osQ chp vuqcak dh fLFkfr esa iQeZ dk fo?kVu %
(v) ;fn ,d fu/kZfjr vof/ osQ fy, xfBr gS rks ml vof/ osQ lekiu ij_
(c) ;fn ,d ;k vf/d mie osQ fy, xfBr gS rks mlosQ iwjk gksus ij_
(l) lk>snkj dh e`R;q ij_ vFkok
(n) lk>snkj osQ fnokfy;k ?kksf"kr gksus ij gksrk gSA
4- lwpuk }kjk fo?kVu % LoSfPNd lk>snkjh dh fLFkfr esa ;fn ,d lk>snkj vU; lk>snkjksa dks fyf[kr
lwpuk nsdj lk>snkjh iQeZ osQ fo?kVu dh bPNk O;Dr djrk gSA
5- U;k;ky; }kjk fo?kVu % ,d lk>snkj dh ;kfpdk ij, fuEu fLFkfr;ksa esa U;k;ky; iQeZ osQ fo?kVu
dk vkns'k ns ldrk gS%
(v) tc dksbZ lk>snkj ekufld larqyu [kks ns_
(c) tc dksbZ lk>snkj LFkk;h :i ls lk>snkj osQ dkZO;ksa dk ikyu djus esa v{ke gks_
(l) tc dksbZ lk>snkj dqizcak dk nks"kh gks ftlls fd iQeZ osQ O;kikj ij foijhr izHkko iM+us dh
vk'kadk gks_
(n) tc dksbZ lk>snkj tkucw> dj ckj&ckj lk>snkjh vuqcak dk mYya?ku djrk gS_
(b) tc dksbZ lk>snkj iQeZ esa viuk laiw.kZ fgr fdlh rhljs i{k dks gLrkarfjr dj ns_
(iQ) tc iQeZ dks O;olk; pykus ls gkfu osQ vfrfjDr dqN u gks_ vFkok
(t) tc U;k;ky; iQeZ osQ fo?kVu dks Bhd o U;k;laxr le>sA
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243

lk>snkjh dk fo?kVu vkSj lk>snkjh iQeZ osQ fo?kVu esa varj
vkkkj
1- O;olk; dh
lekfIr
2- ifjlaifk;ksa ,oa
nkf;Roksa dh O;oLFkk
3-

iQeZ dk O;olk; can
gks tkrk gSA
ifjlaifk;ksa dk fo; fd;k tkrk gS
rFkk nkf;Roksa dk Hkqxrku fd;k tkrk gSAa
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U;k;ky; dk gLr{ksi
4-
vkfFkZd lacakksa esa

ifjorZu
5- iqLrdksa dk can gksuk
6-
lk>snkjh dk fo?kVu
O;olk; dk lekiu
ugha gksrkA
ifjlaifk;ksa ,oa nkf;Roksa dk
iqueZwY;kadu fd;k tkrk gS
vkSj Uk;k rqyu i=k rS;kj fd;k
tkrk gSA
U;k;ky; dk gLr{ksi ugha gksrk
D;ksafd lk>snkjh dk fo?kVu vkilh
le>kSrs osQ }kjk gksrk gSA
lk>snkjksa osQ e; vkfFkZd laca/
tkjh jgrs gSa fdarq ifjofrZr :i esaA
O;olk; osQ lekIr u gksus
osQ dkj.k bldh vko';drk
ugha gksrhA
iQeZ dk lekiu vko';d ugha
vU; fo?kVu
Loa; tkfp,
iQeZ dk fo?kVu U;k;ky; osQ vkns'k

}kjk fd;k tk ldrk gSA
lk>snkjksa osQ vkfFkZd lacak lekIr

gks tkrs gSaA
cfg;ksa dks can dj fn;k tkrk gSA
lk>snkjh dk fo?kVu vko';d gSA
fuEu dFkuksa esa dkj.k lfgr lR; ;k vlR; dk mYys[k djs %

1- lk>snkjh dk fo?kVu, iQeZ osQ fo?kVu ls fHkUu gSA
2- lk>snkj dh e`R;q ij lk>snkjh dk fo?kVu gks tkrk gSA
3- lHkh lk>snkjksa dh lgefr ls iQeZ dk fo?kVu gks tkrk gSA
4- lk>snkj osQ vodk'k xzg.k djus ij iQeZ dk fuf'pr fo?kVu gks tkrk gSA
5- iQeZ osQ fo?kVu ij lk>snkjh dk fo?kVu fuf'pr gksrk gSA
6- iQeZ dk vfuok;Z lekiu gks tkrk gS tc lHkh lk>snkj ;k ,d osQ vfrfjDr lHkh lk>snkj fnokfy;k
gks tk,A
7- ,d lk>snkj osQ fof{kIr gksus dh fLFkfr esa U;k;ky; iQeZ osQ lekiu dk vkns'k ns ldrk gSA
8- U;k;ky; osQ gLr{ksi osQ fcuk lk>snkjh dk fo?kVu laHko ugha gSA
o
n
5-3
[kkrksa dk fuiVkjk
iQeZ dk fo?kVu gksus ij, iQeZ viuk O;olk; can dj nsrh gS vkSj [kkrksa dk fu/kZj.k dj fn;k tkrk gSA
blosQ fy, iQeZ viuh ifjlaifk;ksa dk fuiVkjk, vius fo# lHkh nkf;Roksa dk Hkqxrku dj nsrh gSA bl
244
lanHkZ esa ;g mYys[kuh; gS fd lk>snkjksa osQ e; le>kSrs osQ vkkkj ij lk>snkjh vfkfu;e 1932 dh
/kjk 48 osQ vuqlkj fuEu fu;e ykxw gksaxs%
(v) gkfu;ksa dk O;ogkj
gkfu, iwth esa deh lfgr ns; gksaxs%
(i)
izFke ykHk esa ls_
(ii)
blosQ i'pkr lk>snkjksa dh iwth esa ls_ rFkk
(iii) varr% ;fn vko';d gks rks lk>snkjksa }kjk vius ykHk&foHkktu vuqikr esa O;fDrxr :i esaA
(c) ifjlaifk;ksa dk mi;ksx
iQeZ dh ifjlaifk;k, lk>snkjksa }kjk iwth esa deh dks iwjk djus osQ fy, fd, x, va'knku lfgr
fUkEu izdkj rFkk e ls iz;qDr gksxk%
(i)
iQeZ osQ .k dk vU; i{kksa dks Hkqxrku_
(ii)
lk>snkjksa }kjk iQeZ dks fn, x, vfxze tks fd iwth ls fHkUu gS (mnkgj.kkFkZ lk>snkj ls .k)
dks izR;sd lk>snkj dks vkuqikfrd Hkqxrku djsxk_
(iii) iwth [kkrs esa tks lk>snkjksa dks ns; gSa] izR;sd lk>snkj dk vkuqikfrd Hkqxrku gksxk_ rFkk
(iv) 'ks"k jkf'k ;fn dksbZ gS] LkHkh lk>snkjksa esa muosQ ykHk foHkktu vuqikr esa foHkkftr gksxhA
bl rjg ifjlaifk;ksa ls olwy jkf'k, lk>snkjksa ls va'knku osQ lkFk ;fn vko';d gks rks, bldk mi;ksx
loZizFke iQeZ osQ ck nkf;Roksa osQ Hkqxrku tSls ysunkj, .k, cSad vfkfod"kZ, ns;&foi=k vkfn osQ fy,
fd;k tk,xkA (;g ;ku jgs fd lqjf{kr .k dk Hkqxrku vlqjf{kr .k ls igys gksxk) 'ks"k jkf'k dk
mi;ksx lk>snkjksa }kjk iQeZ dks fn, x, .k rFkk vfxze osQ Hkqxrku osQ fy, gksxk (;fn 'ks"k jkf'k vi;kZIr
gks rks .k rFkk vfxze dk Hkqxrku vuqikfrd :i ls gksxk) rFkk vfrfjDr 'ks"k vxj dksbZ gks rks mldk
mi;ksx ykHk rFkk gkfu dk lek;kstu djus osQ i'pkr iwth [kkrksa osQ 'ks"k dk fu/kkZj.k djus esa gksxkA
O;fDrxr .k rFkk iQeZ osQ .k% tc lk>snkjksa osQ O;fDrxr .k rFkk iQeZ osQ .k lkFk&lkFk gksrs gSa
ogk vfkfu;e dh kkjk 49 osQ fuEu fu;e ykxw gksaxs%
(v) iQeZ dh ifjlaifk;ksa dk iz;ksx loZizFke iQeZ osQ .kksa osQ Hkqxrku osQ fy, fd;k tk,xk rFkk
vf/D; jkf'k] ;fn dksbZ gks rks] lk>snkjksa esa muosQ nkoksa osQ vuqlkj foHkkftr gksxh ftldk
mi;ksx vusd futh nkf;Roksa osQ Hkqxrku osQ fy, fd;k tk,xkA
(c) lk>snkj dh futh ifjlaifk;ksa dk mi;ksx loZiFz ke mlosQ futh .kksa osQ Hkqxrku osQ fy, fd;k
tk,xk rFkk 'ks"k jkf'k ;fn dksbZ gS rks mldk mi;ksx iQeZ osQ .kksa osQ Hkqxrku osQ fy, ml
fLFkfr esa gksxk ;fn iQeZ osQ nkf;Ro iQeZ dh ifjlaifk;ksa ls vfkd gSA
;g ;ku jgs fd lk>snkjksa dh futh ifjlaifk;ksa esa mldh iRuh vkSj cPpksa dh futh
ifjlaifk;ksa dks 'kkfey ugha fd;k tk,xkA vr% ;fn iQeZ dh ifjlaifk;k iQeZ osQ nkf;Roksa dk
Hkqxrku djus osQ fy, i;kZIr ugha gS rks lk>snkjksa dks viuh fuoy futh ifjlaifk;ksas (futh
ifjlaifk;ksa esa ls futh nkf;Roksa dks ?kVkdj) esa vfHknku fd;k tk,xkA
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fdlh lk>snkj dh mlosQ iwth [kkrs esa deh gksus ij ;ksxnku esa vleZFkrk
lk>snkjksa osQ e; ys[kksa osQ fu/kZj.k osQ laca k esa ;g ,d ;ku nsus ;ksX; rF; gS & tc ,d lk>snkj mlosQ
iwth [kkrksa esa deh osQ izfr ;ksxnku nsus esa vleFkZ gksrk gS ([kkrk uke 'ks"k n'kkZrk gS) rks ,slh fLFkfr
esa og fnokfy;k dgykrk gS vkSj og jkf'k tks mlls izkIr ugha gqbZ gS ,d iQeZ osQ fy, iwthxr gkfu
ekuh tkrh gSA fdlh le>kSrs osQ vHkko esa, bl iwthxr gkfu dks 'ks"k lk>snkjksa }kjk tks fd xkjuj cuke
ejs osQ flkar dh rjg lgu fd;k tk,xk] tks fd ;g n'kkZrk gS fd iQeZ osQ fo?kVu dh frfFk ij ;g
iwthxr gkfu 'kks; lk>snkjksa }kjk muosQ iwth osQ vuqikfrd lgu djuh gksxhA gkykfd fnokfy;k lk>snkj
osQ lacak esa lk>snkjh iQeZ osQ fo?kVu ij ys[kk O;ogkj, bl fLFkfr esa ugha fy;k tk,xkA
5-4
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ys[kkadu O;ogkj
tc iQeZ dk fo?kVu gksrk gS rks iQeZ dh iqLrosaQ can dj nh tkrh gS vkSj ifjlaifk;ksa dh olwyh rFkk
nkf;Roks osQ Hkqxrku osQ i'pkr gksus okyh gkfu ;k YkkHk dh x.kuk dh tkrh gS, ftlosQ fy, olwyh [kkrk
rS;kj fd;k tkrk gSA bl [kkrs osQ ek;e }kjk ifjlaifk;ksa ls olwyh rFkk nkf;Roksa osQ Hkqxrku osQ i'pkr
fuoy izHkko (ykHk ;k gkfu) dk fu/kZj.k djosQ lk>snkjksa osQ iwth [kkrs esa muosQ ykHk foHkktu vuqikr
esa gLrkarfjr fd;k tkrk gS bl dkj.ko'k, lHkh ifjlaifk;k (gLrLFk jksdM+, cSad 'ks"k rFkk dkYifud
ifjlaifk;ksa osQ vfrfjDr ;fn dksbZ gks) rFkk lHkh ck nkf;Roksa dks bl [kkrs esa gLrkarfjr fd;k tkrk gSA
;g [kkrk ifjlaifk;ksa dh fch, nkf;Roksa dk Hkqxrku rFkk olwyh O;;ksa dk vfHkys[ku djrk gSA bl [kkrs
osQ 'ks"k dks olwyh ij YkkHk ;k gkfu dgk tkrk gS tks fd lk>snkjksa osQ iwth [kkrs esa budh ykHk foHkktu
vuqikr esas gLrkarfjr fd;k tkrk gS (ns[ksa fp=k 5-1)A
olwyh [kkrk
uke
fooj.k
Hkwfe o Hkou
la;a=k o ;a=k
i+QuhZpj o fi+QfVaXkl
izkI; foi=k
fofok nsunkj
jksdM+@cSad (nkf;Roksa dk Hkqxrku)
jksdM+@cSd
a
(xSj&vfHkfyf[kr nkf;Roksa dk Hkqxrku)
lk>snkjksa osQ iwth [kkrs (lk>snkj }kjk
nkf;Ro dk Hkqxrku)
ykHk (lk>snkjksa osQ iwth [kkrksa esa
ykHk foHkktu vuqikr esa gLrkarj.k)
;ksx
o
n
jkf'k fooj.k
(#-)
xxx fofo/ ysunkj
xxx ns; foi=k
xxx cSad vfkfod"kZ
xxx cdk;k O;;
xxx lafnXk .kksa osQ fy, izkokku
xxx jksdM+@cSad (ifjlaifk;ksa dk fo;)
xxx lk>snkjksa osQ iwth [kkrs
(lk>snkj }kjk yh xbZ ifjlaifk)
xxx gkfu (lk>snkjksa osQ iwth [kkrs esa gLrkarj.k)
tek
jkf'k
(#-)
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxxx
;ksx
fp=k 5.1: olwyh [kkrs dk izk:i
xxxx
246
mnkgj.k
lqfiz;k vkSj eksfudk lk>snkj gS,a mudk ykHk foHkktu vuqikr

i=k bl izdkj gS%
31
ekpZ]
2007
nkf;Ro
lqfiz;k dh iwth
eksfudk dh iwth
fofo/ ysunkj
lap; fuf/
3:2
gSA
31
ekpZ,
2007
dks mudk rqyu
dks lqfiz;k vkSj eksfudk dk rqyu i=k

jkf'k (#-)
32,500
11,500
48,000
13,500
ifjlaifk;k
jksdM+ vkSj cSad
LVkWd
fofo/ nsunkj
?kVk;k % lafnXk .kksa
osQ fy, izkokku
LFkk;h ifjlaifk;k
d
e
h
s
jkf'k (#-)
40,500
7,500
21,500
500
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
1,05,500
ekpZ, 2007 dks iQeZ dk fo?kVu gqvkA fuEu lwpukvksa ls iQeZ dh iqLRkdksa dks can djsa%
(i) nsunkjksa ls 5 izfr'kr NwV ij olwyh gqbZA
(ii) LVkWd ls olwyh 7,000 #- ij dh xbZA
(iii) LFkk;h ifjlaifk;ksa ls olwyh 42,000 #- izkIr gq,A
(iv) olwyh O;; 1,500 #-A
(v) ysunkjksa dks iw.kZ Hkqxrku fd;k x;kA
vko';d cgh [kkrs rS;kj djsaA
31
gy
21,000
36,500
1,05,500
lqfiz;k vkSj eksfudk dh iqLrosaQ

olwyh [kkrk
uke
fooj.k
ifjlaifk;ksa dk gLrkarj.k%
LVkWd
fofo/ nsunkj
LFkk;h ifjlaifk;k
cSd
a %
ysunkj
olwyh O;;
YkkHk dk gLrkarj.k %
lqfiz;k dh iwth
eksfudk dh iwth
o
n
jkf'k fooj.k
(#-)
lafnXk .kksa osQ fy, izkokku
7,500 fofok ysunkj
21,500 cSd
a
36,500 nsunkj
20,425
LVkWd
7,000
48,000 LFkk;h ifjlaifk;k
42,000
tek
jkf'k
(#-)
500
48,000
69,425
1,500
1,755
1,170
2,925
1,17,925
1,17,925
247

uke
frfFk fooj.k
jksi`-la-
cSd
a
lqfiz;k eksfudk frfFk fooj.k

(#-) (#-)
42,355 18,070
'ks"k vk@yk
lap; fuf/
olwyh (ykHk)
jksi`- la-
tek
lqfiz;k eksfudk
(#-) (#-)
32,500 11,500
d
e
h
s
8,100
1,755
42,355 18,070
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
jks
i`- la-
'ks"k vk@yk
olwyh
jkf'k frfFk fooj.k

(#-)
40,500
olwyh
69,425
olwyh
lqfiz;k dh iwth
eksfudk dh iwth
jksi`- la-
1,09,925
5-4-1
1,170
42,355 18,070
jksdM+ vkSj cSad [kkrk
uke
frfFk fooj.k
5,400
tek
jkf'k
(#-)
48,000
1,500
42,355
18,070
1,09,925
jkst+ukepk izfof"V;k
1- ifjlaifk;ksa osQ gLrkarj.k ij
jksdM+] cSad vkSj vokLrfod ifjlaifk;ksa osQ vfrfjDr lHkh ifjlaifk;ksa osQ [kkrs iqLrd ewY; ij
olwyh [kkrs osQ uke i{k esa gLrkarfjr fd, tkrs gSaA ;ku nsus ;ksX; gS fd fofok nsunkjksa dks ldy
ewY; ij gLrkarfjr fd;k tkrk gS vkSj Mwcr o lafnX/ .kksa osQ fy, izkokku dks nkf;Roksa osQ lkFk
olwyh [kkrs osQ tek i{k esa gLrkarfjr fd;k tkrk gSA ;gh izf;k LFkk;h ifjlaifk;ksa ij ykxw gksxh
;fn l osQ fy, izkokku [kkrk cuk;k x;k gksA
olwyh [kkrk
ifjlaifk;k (O;fDrxr rkSj ij) [kkrs ls
2-
o
n
3-
uke
nkf;Roksa osQ gLrkarj.k ij

izko/ku lfgr lHkh ck nkf;Roks]a ftUgsa olwyh [kkrs osQ tek i{k esa gLrkarfjr djosQ can fd;k tkrk gSA
nkf;Ro (O;fDrxr vkkkj ij)
olwyh [kkrs ls
uke
ifjlaifk;ksa dh fch ij
cSad [kkrk
olwyh [kkrs ls
uke
248
4-

lk>snkj }kjk yh xbZ ifjlaifk;ksa osQ fy,
olwyh [kkrs ls
5-
nkf;Roksa osQ Hkqxrku djus ij

olwyh [kkrk
cSad [kkrs ls
6-
uke
d
e
h
s
lk>snkj }kjk nkf;Roksa dk Hkqxrku djus dk mkjnkf;Ro ysus ij

olwyh [kkrk
7-
uke
uke
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
ifjlaifr;ksa osQ gLrkarj.k }kjk ysunkjksa dk Hkqxrku tc ysunkj iw.kZ :i ls vius [kkrs dk Hkqxrku izkIr
djus osQ fy, ifjlaifk dks Lohdkj djrk gS rks dksbZ jkst+ukepk izfof"V ugha dh tkrh gS] ijarq ;fn
ysunkj vkaf'kd :i esa ifjlaifk dks Lohdkj djrk gS rc osQoy jksdM+ Hkqxrku dh izfof"V dh tk,xhA
mnkgj.kkFkZ ,d ysunkj ftls 10]000 #i;s ns; gS] 8,000 #i;s osQ dk;kZy; midj.k rFkk 2,000
#i;s jksdM+ dk Hkqxrku Lohdkj dj ysrk gS rks osQoy jksdM+ Hkqxrku osQ fy, fuEu izfof"V dh tk,xhA
olwyh [kkrk
cSad [kkrs ls
uke
gkykfd tc ysunkj us ifjlaifk Lohdkj dj yh gS] ftldk ewY; ns; jkf'k ls vfkd gS rks og varj
dh jkf'k dk iQeZ dks Hkqxrku djsxkA bldh izfof"V bl izdkj gksxh%
cSad [kkrk
olwyh [kkrs ls
8-
uke
olwyh O;; osQ Hkqxrku ij

(v) tc ifjlaifk;ksa dh olwyh vkSj nkf;Roksa osQ Hkqxrku dh izf;k esa dqN O;;ksa dk Hkqxrku iQeZ
}kjk fd;k tkrk gS%
olwyh [kkrk
cSad [kkrs ls
uke
(c) tc iQeZ dh vksj ls olwyh O;;ksa dk Hkqxrku ,d lk>snkj osQ }kjk fd;k x;k gS%
o
n
olwyh [kkrk
uke
(l) tc ,d lk>snkj fdlh Lohr ikfjrksf"kd ij fo?kVu dk;Z ls lacafkr O;;ksa dks ogu djus
osQ fy, lger gksrk gS%
(i)
tc iQeZ }kjk olwyh O;; fn;k tkrk gS
(ii)

cSad [kkrs ls
uke
;fn lk>snkj olwyh O;; dk Loa; Hkqxrku djrk gS rc dksbZ izfof"V vko';d ugha gSA
249

(iii)
lk>snkj dks ikfjrksf"kd nsus ij

olwyh [kkrk
9.
uke
fdlh Hkh [;kfr lfgr xSj vfHkysf[kr ifjlaifk;ksa dh olwyh ij

cSad [kkrk
uke
d
e
h
s
olwyh [kkrs ls
10. xSj&vfHkysf[kr
nkf;Roksa osQ Hkqxrku ij
olwyh [kkrk
cSad [kkrs ls
uke
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
11. olwyh
ij ykHk gkfu dk gLrkarj.k djus ij%

(v) olwyh ij ykHk gksus ij
olwyh [kkrk
uke
lk>snkj osQ iwth [kkrs ls (O;fDrxr vkkkj ij)
(c) olwyh ij gkfu gksus ij
lk>snkj dk iwth [kkrk (O;fDrxr vk/kj ij)

olwyh [kkrs ls
12-
uke
lafpr ykHkksa dk gLrkarj.k djus ij tks fd lap; dks"k ;k lkekU; lap; osQ :i esa gS%
lap; fuf/@lkekU; lap; [kkrk
uke
lk>snkj osQ iwth [kkrs ls (O;fDrxr vkkkj ij)
13-
vkHkklh ifjlaifk;ksa dks lk>snkjksa osQ iwth [kkrs esa muosQ ykHk foHkktu vuqikr esa gLrkarfjr djus ij%
lk>snkj dk iwth [kkrk (O;fDrxr vkkkj ij)
vkHkklh ifjlaifk [kkrs ls
14-
lk>snkjkas ls fy, x, .kksa osQ Hkqxrku ij%

lk>snkj dk .k [kkrk
cSad [kkrs ls
15-
uke
uke
lk>snkjksa osQ [kkrksa osQ Hkqxrku ij%

;fn lk>snkj dk iwth [kkrk uke 'ks"k n'kkZrk gS rFkk og vko';d jksdM+ ykrk gS rks ,slh fLFkfr esa
izfof"V bl izdkj gksxh%
o
n
cSad [kkrk
uke
tc lk>snkj dk [kkrk tek 'ks"k n'kkZ, vkSj jkf'k dk Hkqxrku dj fn;k tk, rc fuEu izfof"V
vfHkysf[kr dh tk,xh
lk>snkj dk iwth [kkrk (O;fDrxr vkkkj ij)
cSad [kkrs ls
uke
;g ;ku jgs fd og oqQy jkf'k tks lk>snkjksa dks varr% ns; gS cSad esa miyCk jde vkSj jksdM+ [kkrs
osQ cjkcj gksuh pkfg,A vr% fo?kVu f;k iw.kZ gksus ij iQeZ osQ lHkh [kkrs Lor% can gks tkrs gSaA
250

Lo;a tkfp,
lgh mkj dks fpfr (3

3) dhft,
1- iQeZ osQ fo?kVu ij cSad vf/fod"kZ dks gLrkarfjr djsaxs%
(v) jksdM+ [kkrs esa
(c) cSad [kkrs esa
(l) olwyh [kkrs esa
(n) lk>snkj osQ iwth [kkrksa esa
2- iQeZ osQ fo?kVu ij, lk>snkj osQ .k [kkrs dks gLrkarfjr djsaxs%
(v) olwyh [kkrs esa
(c) lk>snkj osQ iwth [kkrs esa
(l) lk>snkj osQ pkyw [kkrs esa
3- ysunkj vkSj ns; foi=k tSls nkf;Roksa dks olwyh [kkrs esa gLrkarfjr djus osQ i'pkr, Hkqxrku osQ
lacak esa lwpuk osQ vHkko esa, ,sls nkf;Roksa dk %
(v) Hkqxrku ugha gksxk
(c) iw.kZ Hkqxrku gksxk
(l) vkaf'kd Hkqxrku gksxk
4- tc lk>snkj dh rjiQ ls iQeZ }kjk olwyh O;; dk Hkqxrku fd;k tkrk gSA ;g O;; uke gksaxs%
(v) olwyh [kkrs esa
(c) lk>snkj osQ iwth [kkrs esa
(l) lk>snkj osQ .k [kkrs esa
5- tc xSj&vfHkysf[kr ifjlaifk lk>snkj }kjk yh tkrh gS rks mls n'kkZ,xs%
(v) olwyh [kkrs osQ uke i{k esa
(c) cSad [kkrs osQ uke i{k esa
(l) olwyh [kkrs osQ tek i{k esa
(n) cSad [kkrs osQ tek i{k esa
6- tc xSj&vfHkysf[kr nkf;Roksa dk Hkqxrku fd;k tkrk gS rks n'kkZ,xs%
(v) olwyh [kkrs osQ uke i{k esa
(c) cSad [kkrs osQ uke i{k esas
(l) olwyh [kkrs osQ tek i{k esa
(n) cSad [kkrs osQ tek i{k esa
d
e
h
s
o
n
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
251

7-
lafpr ykHk vkSj lap; dk gLrkarj.k fd;k tk,xk%

(v) olwyh [kkrs esa
(c) lk>snkjksa osQ iwth [kkrs esa
(l) cSad [kkrs esa
8- iQeZ osQ fo?kVu ij, lk>snkjksa osQ iwth [kkrs can fd, tkrs gSa%
(v) olwyh [kkrs esa
(c) vkgj.k [kkrs esa
(l) cSad [kkrs esa
(n) .k [kkrs esa
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
mnkgj.k 2
lhrk, jhVk vkSj ehrk lk>snkj gSaA mudk ykHk o gkfu foHkktu vuqikr 2% 2%1 gSA
rqyu i=k bl izdkj gS %
31
nkf;Ro
lap; fufk
ysunkj
iwt
h%
lhrk
jhVk
ehrk
ekpZ]
ekpZ,
2007
dks
2007
dks rqyu i=k

jkf'k ifjlaifk;k
(#-)
2,500
2,000
5,000
2,000
1,000
31
cSad esa jksdM+

LVkWd
i+QuhZpj
nsunkj
la;a=k o e'khujh
jkf'k
(#-)
2,500
2,500
1,000
2,000
4,500
8,000
12,500
12,500
os iQeZ osQ fo?kVu dk i+SQlyk djrs gSaA fuEu jkf'k olwy gqbZ % la;a=k o ;a=k 4,250 #i;s, LVkWd
3,500 #i;s, nsunkj 1,850 #i;s rFkk i+QuhZpj 750 #i;sA
lhrk lHkh olwyh O;; djus osQ fy, lger gqbZA bl dk;Z osQ fy, lhrk dks 60 #i;s dk Hkqxrku
fd;k x;kA
olwyh O;; dh okLrfod jkf'k 450 #i;s gSA ysunkjksa dks 2 izfr'kr de Hkqxrku gqvkA 250 #i;s
dh ifjlaifk dk ys[kk iqLrdksa esa ugha gS, tks fd jhVk }kjk 200 #i;s esas yh xbZA
iQeZ dh iqLrdksa dks can djrs gq, vko';d [kkrs rS;kj djsaA
o
n
252
gy
lhrk] jhVk o ehrk dh iqLrosaQ
olwyh [kkrk
uke
fooj.k
LVkWd
i+QuhZpj
nsunkj
la;a=k o ;a=k
cSad (ysunkj)
lhrk dh iwth(olwyh O;;)
ykHk dk gLrkarj.k%
lhrk dh iwth
jhVk dh iwth
ehrk dh iwth
jkf'k fooj.k
(#-)
2,500 ysunkj
1,000 jhVk dh iwth
2,000 (vfyf[kr ifjlaifk)
4,500 cSad (ifjlaifk;ksa ls olwyh)
1,960 la;a=k o ;a=k
60 nsunkj
LVkWd
i+QuhZpj
tek
jkf'k
(#-)
d
e
h
s
2,000
200
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
212
4,250
1,850
3,500
750
10,350
212
106
530
12,550
12,550
uke
frfFk fooj.k
cSd
a
olwyh
(ifjlaifk;k)
cSd
a
jks-i`- lhrk jhVk ehrk frfFk fooj.k

la- (#-) (#-) (#-)
450
&
&
'ks"k vk@yk
& 200
&
lap; fufk
olwyh(ykHk)
5,822 3,012 1,606
olwyh (O;;)
tek
jks-i`- lhrk jhVk ehrk
la- (#-) (#-) (#-)
6,272 3,212 1,606
5,000 2,000 1,000

1,000 1,000
500
212
212
106
60
&
&
6,272 3,212 1,606
cSad [kkrk
o
n
uke
frfFk fooj.k
'ks"k vk@yk
olwyh(ifjlaifk;ksa
ls olwyh)
jks-i`la-
jkf'k frfFk fooj.k

(#-)
2,500
olwyh (ysunkj)
10,350
lhrk dh iwth(O;;)
lhrk dh iwth
jhrk dh iwth
ehrk dh iwth
12,850
jks-i`la-
tek
jkf'k
(#-)
1,960
450
5,822
3,012
1,606
12,850
253

mnkgj.k
u;uk vkSj vk:'kh cjkcj osQ lk>snkj gSaA

31
ekpZ]
ekpZ,
2007
dks mudk rqyu i=k uhps fn;k x;k gS%
2007
nkf;Ro
iwt
h%
u;uk
vk:'kh
ysunkj
vk:'kh dk pkyw [kkrk
deZpkjh {kfriwfrZ fuf/
cSad vfkfod"kZ
31
1,00,000
50,000
dks u;uk vkSj vk:'kh dk rqyu i=k

jkf'k ifjlaifk;k
(#-)
cSd
a
nsunkj
1,50,000 LVkWd
20,000 i+QuhZpj
10,000 ;a=k (e'khujh)
15,000 u;uk dk pkyw [kkrk
jkf'k
(#-)
d
e
h
s
30,000
25,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
5,000
2,00,000
35,000
40,000
60,000
10,000
2,00,000
bl frfFk dks iQeZ dk fo?kVu gqvk%

1- u;uk us 50% LVkWd dks iqLrd ewY; ls 10% de ij fy;k vkSj 'ks"k LVkWd dks 15% ykHk
ij csp fn;k x;kA i+QuhZpj vkSj e'khujh ls e'k% 30,000 #i;s o 50,000 #i;s olwy gq,A
2- xSj&vfHkysf[kr fofu;ksx dks 25,000 #i;s esa cspk x;kA
3- nsunkjksa ls 31,500 #i;s (C;kt lfgr) olwyh gqbZ vkSj 1,200 #i;s fiNys o"kZ vifyf[kr
Mwcr .k ls izkIr gq,A
4- ejEer osQ cdk;k fcy dk 2,000 #i;s Hkqxrku fd;k x;kA
iQeZ dh iqLrdksa dks can djus osQ fy, vko';d jkst+ukepk izfof"V;ksa dk vfHkys[ku djsa rFkk cgh
[kkrs rS;kj djsaA
gy
u;uk vkSj vk:'kh dh iqLrosaQ
jkst+ukepk
frfFk
fooj.k
o
n
olwyh [kkrk
nsunkj [kkrs ls
LVkWd [kkrs ls
i+QuhZpj [kkrs ls
e'khujh [kkrs ls
(olwyh [kkrs esa ifjlaifk;ksa dk gLrkarj.k)
jks-i`la-
uke
uke jkf'k
(#-)
tek jkf'k
(#-)
1,60,000
25,000
35,000
40,000
60,000
254

ysunkj [kkrk
uke
cSad vfkfod"kZ [kkrk
uke
olwyh [kkrs ls
(olwyh [kkrs esa nkf;Roksa dk gLrkarj.k)
olwyh [kkrk
uke
cSad [kkrs ls
(ysunkj, cSad vf/fod"kZ, cdk;k ejEer
fcy dk Hkqxrku)
cSad [kkrk
uke
olwyh [kkrs ls
(ifjlaifk;ksa dks cspk rFkk Mwcr .k olwyh)
u;uk dk iwth [kkrk
uke
olwyh [kkrs ls
(u;uk }kjk vk/s LVkWd dk 10% de ij vfkxzg.k)
olwyh [kkrk
uke
u;uk osQ pkyw [kkrs ls
vk:'kh osQ pkyw [kkrs ls
(olwyh ls YkkHk dk lk>snkjksa osQ iwth [kkrs esa gLrkarj.k)
deZpkjh {kfriwfrZ fufk [kkrk
uke
vk:'kh osQ pkyw [kkrs ls
({kfriwfrZ fufk dk lk>snkjksa osQ pkyw [kkrs esa gLrkarj.k)
vk:'kh dk pkyw [kkrk
uke
vk:'kh dk iwth [kkrs ls
(pkyw [kkrs osQ 'ks"k dk iwth [kkrs esa gLrkarj.k)
u;uk dk iwth [kkrk
uke
(pkyw [kkrs osQ 'ks"k dk iwth [kkrs esa gLrkarj.k)
u;uk dk iwth [kkrk
uke
vk:'kh dk iwth [kkrk
uke
cSad [kkrs ls
(vafre ns; jkf'k dk lk>snkjksa dks Hkqxrku)
20,000
5,000
25,000
27,000
d
e
h
s
27,000
1,57,825
o
n
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
1,57,825
15,750
15,750
11,575
5,788
5,787
15,000
7,500
7,500
23,287
23,287
12,462
12,462
87,538
73,287
1,60,825
255

olwyh [kkrk
uke
fooj.k
nsunkj
LVkWd
i+QuhZpj
e'khu
cSd
a %
ysunkj
cSd
a vf/fod"kZ
cdk;k fcy
ykHk dk gLrkarj.k
u;uk dh iwth
vk:'kh dh iwth
25,000
35,000
40,000
60,000
jkf'k fooj.k
(#-)
ysunkj
cSad vfkfod"kZ
cSad %
fofu;ksx
1,60,000
i+QuhZpj
e'khujh
nsunkj (90%)
LVkWd %
27,000
Mwcr .k ls izkIr
u;uk dh iwth
(LVkWd dk vfkxzg.k)
tek
jkf'k
(#-)
20,000
d
e
h
s
5,000
25,000
30,000
50,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
20,000
5,000
2,000
5,788
5,787
31,500
20,125
1,200
1,57,825
15,750
11,575
1,98,575
198,575
uke
frfFk fooj.k
jks-i`la-
'ks"k v@yk
olwyh
vk:'kh dh iwth
tek
u;uk vk:'kh frfFk fooj.k
jks-i`- u;uk vk:'kh
(#-)
(#-)
la- (#-) (#-)
10,000
&
'ks"k vk@yk
& 10,000
15,750
deZpkjh {kfriwfrZ fuf/j
7,500 7,500
23,287
olwyh (ykHk)
5,788 5,787
u;uk dh iwth
12,462
25,750 23,287
o
n
uke
frfFk fooj.k
u;uk dk pkyw [kkrk

cSd
a
25,750 23,287
jks-i`la-
u;uk vk:'kh frfFk fooj.k

(#-) (#-)
12,462
'ks"k vk@yk
87,538 73,287
vk:'kh dk pkyw
[kkrk
1,00,000 73,287
jks-i`la-
tek
u;uk vk:'kh
(#-) (#-)
1,00,000 50,000
23,287
1,00,000 73,287
256

cSad [kkrk
uke
frfFk fooj.k
jks-i`la-
'ks"k vk@yk
olwyh
jkf'k frfFk fooj.k

(#-)
30,000
olwyh
1,57,825
u;uk dh iwth
vk:'kh dh iwth
1,87,825
tek
jkf'k
(#-)
jks-i`la-
27,000
d
e
h
s
87,538
73,287
1,87,825
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
Lo;a tkfp,
lgh 'kCn Hkfj, %

1- lHkh ifjlaifk;k (gLrLFk@cSadLFk vkSj vkHkklh ifjlaifk;ksa osQ vfrfjDr) -------------------- [kkrs
(olwyh [kkrs@iwth) osQ -------------------- (uke@tek) i{k dh vksj gLrkarfjr dh tkrh gSaA
2- LkHkh -------------------- (var%@ck) nkf;Ro -------------------- (cSd
a @olwyh [kkrs) osQ -------------------- (uke@tek)
i{k dh vksj gLrkarfjr fd, tkrs gSaA
3- lafpr gkfu;ksa dks -------------------- (pkyw@iwth [kkrs) esa (leku vuqikr@ykHk foHkktu vuqikr) esa
gLrkarfjr fd;k tkrk gSA
4- ;fn ,d nkf;Ro fdlh lk>snkj osQ }kjk fy;k x;k gS, ml lk>snkj osQ iwth [kkrs dks -----------------(uke@tek) fd;k tk,xkA
5- ;fn ,d lk>snkj fdlh ifjlaifk dks ysrk gS rks ml lk>snkj osQ iwth [kkrs dks -------------------(uke@tek) fd;k tk,xkA
6- tc ,d -------------------- (lk>snkj@ysunkj) mlosQ Hkqxrku osQ :i esas fdlh LFkk;h ifjlaifk dks
Lohdkj djrk gS rks bl fLFkfr esa fdlh izfo"Vh dh vko';drk ugha gksrhA
7- tc ,d ysunkj fdlh ifjlaifk dks Lohdkj djrk gS ftldk ewY; mldks ns; Hkqxrku ls vf/d
gS, og vkfkD; jkf'k dk -------------------- (Hkqxrku djsxk@Hkqxrku ugha djsxk), ftls -------------------(jksdM+@ysunkj) [kkrs osQ uke i{k esa n'kkZ;k tk,xkA
8- tc ,d iQeZ fdlh lk>snkj dks olwyh osQ lacak esa okLrfod jkf'k osQ LFkku ij ,d fuf'pr jkf'k
dk Hkqxrku djuk Lohdkj djrh gS rks ;g fuf'pr jkf'k dks -------------------- (olwyh@iwth) [kkrs esa
uke fd;k tk,xk rFkk -------------------- (iwth@cSad) [kkrs esa tek fd;k tk,xkA
9- fdlh lk>snkj osQ .k dks olwyh [kkrs esa ------------------------ (vfHkysf[kr@xSj&vfHkysf[kr) fd;k
tk,xkA
10- lk>snkj osQ pkyw [kkrs dks lk>snkj osQ ---------------------------- (.k@iwth) [kkrs esa gLrkarfjr fd;k
tk,xkA
o
n
257

mnkgj.k
31
2007
ekpZ,
dks v'ouh vkSj Hkkjr dk rqyu i=k uhps fn;k x;k gSA
31
ekpZ]
nkf;Ro
2007
dks v'ouh vkSj Hkkjr dk rqyu i=k
jkf'k ifjlaifk;k
(#-)
ysunkj
Jherh v'ouh dk .k
Jherh Hkkjr dk .k
fofu;ksx ?kV&c<+ dks"k
lap; fuf/
iwth%
v'ouh
Hkkjr
76,000
10,000
cSad esa jksdM+

LVkWd
fofu;ksx
nsunkj
40,000
?kVk;k % lafnX/ .k osQ fy,
izko/ku (4,000)
Hkou
[;kfr
jkf'k
(#-)
d
e
h
s
17,000
10,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
20,000
2,000
20,000
20,000
20,000
40,000
1,68,000
20,000
36,000
70,000
15,000
1,68,000
bl frfFk dks iQeZ dk fo?kVu gqvk rFkk fuEu O;ogkjksa osQ fy, lgerh gqbZ%
(i) v'ouh us viuh iRuh dk .k pqdkus dk iSQ+ lyk fy;k vkSj LVkWd dk 8,000 #i;s esa vfkxzg.k
fd;kA
(ii) Hkkjr us vkks fofu;ksx dks 10% de ij fy;kA nsunkjksa ls 38,000 #i;s dh olwyh gqbZA
ysunkjksa dks 380 #i;s de Hkqxrku fd;k x;kA Hkou ls 1,30,000 #i;s, [;kfr ls 12,000
#i;s olwy gq, vkSj 'ks"k fofu;ksx dks 9,000 #i;s esa cspk x;kA ,d iqjkuk VkbijkbVj ftldk
iqLrdksa esa vfHkys[ku ugha Fkk Hkkjr }kjk 600 #i;s esa fy;k x;kA olwyh O;; 2,000 #i;s
gqvkA
olwyh [kkrk, lk>snkjksa osQ iwth [kkrs o cSad [kkrk rS;kj dhft,A
o
n
258
gy
v'ouh o Hkkjr dh iqLrosaQ
olwyh [kkrk
uke
tek
fooj.k
20,000
fofu;ksx
nsunkj
Hkou
LVkWd
[;kfr
40,000
jkf'k fooj.k
(#-)
lafnX/ .kksa osQ fy, izkokku
ysunkj
Jhefr v'ouh dk .k
Jhefr Hkkjr dk .k
1,55,000 fofu;ksx ?kV&c<+ dks"k
v'ouh dh iwth(LVkWd)
10,000 Hkkjr dh iwth (VkbZijkbZVj)
Hkkjr dh iwth(fofu;ksx)
20,000 cSd
a
75,620 fofu;ksx
9,000
2,000 nsunkj
38,000
Hkou
1,30,000
[;kfr
12,000
d
e
h
s
jkf'k
(#-)
4,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
70,000
10,000
15,000
v'ouh dh iwth
(Jherh v'ouh dk .k)
cSad (Jherh Hkkjr dk .k)
cSad (ysunkj)
cSad (olwyh O;;)
YkkHk dk gLrakrj.k %
v'ouh dh iwth
27,990
Hkkjr dh iwth
27,990
76,000
10,000
20,000
2,000
8,000
600
9,000
1,89,000
55,980
3,18,600
3,18,600
uke
frfFk fooj.k
olwyh(LVkWd)
olwyh(VkbijkbVj
dk fo;)
o
n
olwyh (fofu;ksx)
cSd
a
jks- v'ouh
i`-la- (#-)
8,000
Hkkjr frfFk fooj.k

(#-)
&
600
9,000
'ks"k vk@yk
lap; dks"k
olwyh(Jherh
v'ouh dk .k)
olwyh (ykHk)
jks- v'ouh
i`-la- (#-)
tek
Hkkjr
(#-)
20,000 20,000
10,000 10,000
10,000
27,990 27,990
59,990 48,390
67,990 57,990
67,990 57,990
259

cSad [kkrk
uke
frfFk fooj.k
jks-i`la-
'ks"k vk@yk
olwyh
jkf'k frfFk fooj.k

(#-)
17,000
olwyh (ysunkj)
1,89,000
olwyh (O;;)
olwyh
(Jherh Hkkjr dk .k)
v'ouh dh iwth
Hkkjr dh iwth
tek
jkf'k
(#-)
jks-i`la-
75,620
2,000
20,000
d
e
h
s
59,990
48,390
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
2,06,000
2,06,000
Lo;a dhft,
lk>snkjh iQeZ osQ fo?kVu ij fuEu dh jkst+ukepk izfof"V nhft,A
1- ifjlaifk [kkrksa dks can djus ijA
2- nkf;Ro [kkrksa dks can djus ijA
3- ifjlaifk;ksas osQ fo; ijA
4- ysunkjksa osQ [kkrksa dk Hkqxrku ifjlaifk;ksa osQ gLrkarj.k }kjkA
5- olwyh O;; osQ fy, ;fn okLrfod O;; dk Hkqxrku lk>snkj }kjk iQeZ dh rjiQ ls fd;k tkrk gSA
6- ;fn lk>snkj iQeZ osQ nkf;Roksa dk Hkqxrku djrk gSA
7- lk>snkj osQ .k osQ Hkqxrku ijA
8- iwth [kkrksa osQ Hkqxrku ijA
mnkgj.k 5
lksfu;k, jksfgr vkSj mfnr lk>snkj gSaA mudk ykHk vuqikr 5 % 3% 2 gSA
i=k bl izdkj gS%
31
nkf;Ro
ysunkj
ns; foi=k
cSad .k
lksfu;k osQ ifr ls .k
lkekU; lap;
iwth %
lksfu;k
jksfgr
mfnr
o
n
ekpZ]
2007
70,000
90,000
1,10,000
31
ekpZ,
2007
dks lksfu;k] jksfgr vkSj mfnr dk rqyu i=k

jkf'k(#-) ifjlaifk;k
30,000 Hkou
30,000 e'khujh
1,20,000 LVkWd
1,30,000 izkI; foIkUu
80,000 i+QuhZpj
cSad ls jksdM+
dks mudk rqyu
jkf'k(#-)
2,00,000
40,000
1,60,000
1,20,000
80,000
60,000
2,70,000
6,60,000
6,60,000
260
mDr frfFk dks iQeZ dk fo?kVu gqvkA fuEu lwpukvksa ls iQeZ dh iqLrdksas dks can djsa%
1- Hkou ls olwyh 1,90,000 #i;s, izkI; foi=k ls olwyh 1,10,000 #i;s, LVkWd ls olwyh
1,50,000 #i;s vkSj e'khujh dk 48,000 #i;s esa rFkk i+QuhZpj dk 75,000 #i;s esa fo;
gqvkA
2- cSad .k dk fuiVkjk 1,30,000 #i;s esa gqvkA ysunkj o ns; foi=k dk fuiVkjk 10% cs ij
gqvkA
3- jksfgr us 10,000 #i;s olwyh O;; dk Hkqxrku fd;k o fo?kVu izf;k dks iwjk djus osQ fy,
mls 12,000 #i;s ikfjrksf"kd fn;k x;kA
vko';d cgh [kkrs rS;kj djsaA
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
gy
lksfu;k] jksfgr vkSj mfnr dh iqLrosaQ

olwyh [kkrk
uke
fooj.k
2,00,000
Hkou
e'khujh
40,000
LVkWd
1,60,000
izkI; foi=k
1,20,000
i+QuhZpj
80,000
cSad (cSad .k)
cSad (ysunkj o ns; foi=k)
cSad (lksfu;k osQ ifr dk .k)
jksfgr dh iwth
(olwyh O;;)
o
n
jkf'k fooj.k
(#-)
6,00,000
1,30,000
54,000
1,30,000
12,000
9,26,000
ysunkj
ns; foi=k
cSad .k
lksfu;k osQ ifr ls .k
cSd
a %
Hkou
1,90,000
izkI; foi=k
1,10,000
LVkWd
1,50,000
e'khujh
48,000
i+QuhZpj
75,000
gkfu dk iwth [kkrs esa gLrkarj.k
lksfu;k
21,500
jksfgr
12,900
mfnr
8,600
tek
jkf'k
(#-)
30,000
30,000
1,20,000
1,30,000
5,73,000
43,000
9,26,000
261

uke
tek
frfFk fooj.k
jks-i`la-
olwyh(gkfu)
cSad
lksfu;k
(#-)
jksfgr
(#-)
21,500
12,900
88,500
1,13,100
mfnr frfFk fooj.k

jks-i`- lksfu;k
(#-)
la(#-)
8,600
'ks"k vk@yk
70,000
1,17,400
olwyh(O;;)
&
lkekU; lap;
40,000
1,10,000 1,26,000 1,26,000
jksfgr
(#-)
mfnr
(#-)
90,000 1,10,000
12,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
jks-i`la-
'ks"k vk@yk
olwyh
(ifjlaifk;ksa ls olwyh)
jkf'k frfFk fooj.k

jks-i`(#-)
la60,000
olwyh(cSad .k)
5,73,000
olwyh
(ysunkj o ns; foi=k)
olwyh
(lksfu;k osQ ifr dk .k)
lksfu;k dh iwth
jksfgr dh iwth
mfnr dh iwth
6,33,000
16,000
1,10,000 1,26,000 1,26,000
cSad [kkrk
uke
frfFk fooj.k
&
d
e
h
s
24,000
tek
jkf'k
(#-)
1,30,000
54,000
1,30,000
88,500
1,13,100
1,17,400
6,33,000
fVIi.kh% jksfgr }kjk okLrfod olwyh O;; dh iQeZ dh iqLrdksa esa dksbZ Hkh izfof"V ugha dh tk,xh D;ksafd
mldks blosQ fy, 12,000 #i;s dk ikfjrksf"kd mlosQ [kkrksas esas fn;k x;k gSA
mnkgj.k 6
jkses'k vkSj Hkou lk>snkj gSa, mudk YkkHk foHkktu vuqikr 3 % 2 gSA 31 ekpZ, 2007 dks mudk rqyu i=k
bl izdkj gS%
31
nkf;Ro
o
n
cSad ls .k
ysunkj
ns; foi=k
Hkou ls .k
iwt
h%
jkses'k
Hkou
ekpZ]
1,00,000
2,00,000
2007
dks jkses'k vkSj Hkou dk rqyu i=k

jkf'k ifjlaifk;k
(#-)
80,000 nsunkj
40,000 LVkWd
20,000 fofu;ksx
Hkou
jkf'k
(#-)
30,000
70,000
2,00,000
1,40,000
60,000
3,00,000
5,00,000
5,00,000
262
mUgksaus iQeZ osQ fo?kVu dk fu.kZ; fy;kA fuEu lwpuk, miyC/ gSa %
1- nsunkjksa ls olwyh 5% NwV ij dh xbZA LVkWd dk iqLrd ewY; olwy gqvk vkSj Hkou dks 51,000
#i;s ij cspk x;kA
2- ;g ik;k x;k fd 10,000 #i;s osQ fofu;ksx dk iqLrd esa vfHkys[ku ugha Fkk, ftldks ,d
ysunkj us blh ewY; ij Lohdkj dj fy;k rFkk vU; ysunkjksa dks 10% de Hkqxrku fd;k x;kA
ns; foi=k dks iwjk Hkqxrku fd;k x;kA
3- jkses'k us dqN fofu;ksxksa dks 8,100 #i;s esa fy;k (iqLrd ewY; ls 10% de), 'ks"k fofu;ksxksa
dks Hkou us iqLRkd ewY; osQ 90% esa 900 #i;s dh NwV ij fy;kA
4- Hkou us cSad .k dk Hkqxrku 6% okf"kZd C;kt osQ lkFk fd;kA
5- ,d vfHkys[ku ugha gq, nkf;Ro dks 5,000 #i;s dk Hkqxrku fd;kA
iQeZ dh iqLrdksa dks can djrs gq, vko';d cgh [kkrs rS;kj djsaA
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
gy
jkses'k vkSj Hkou dh iqLrosaQ

olwyh [kkrk
uke
fooj.k
70,000
nsunkj
LVkWd
2,00,000
fofu;ksx
1,40,000
Hkou
60,000
cSd
a (ns; foi=k)
cSad(ysunkj)
Hkou dh iwth
(C;kt lfgr .k)
cSad(xSj vfHkysf[kr nkf;Ro)
o
n
jkf'k fooj.k
(#-)
4,70,000
40,000
63,000
63,600
5,000
6,41,600
cSad .k
ysunkj
ns; foi=k
jkses'k dh iwth(fofu;ksx)
Hkou dh iwth(fofu;ksx)
CkSd
a %
nsunkj
LVkWd
Hkou
gkfu dk gLrkarj.k%
jkses'k dh iwth
Hkou dh iwth
tek
jkf'k
(#-)
60,000
80,000
40,000
8,100
1,17,000
66,500
2,00,000
51,000
3,17,500
11,400
7,600
19,000
6,41,600
263

uke
frfFk fooj.k
jks-i`la-
jkses'k
(#-)
Hkou
(#-)
frfFk fooj.k
8,100 1,17,000
olwyh(fofu;ksx)
olwyh(gkfu)
cSd
a
11,400
7,600
jks-i`la-
'ks"k vk@yk
olwyh(cSd
a .k)
tek
Hkou
(#-)
jkses'k
(#-)
1,00,000 2,00,000
d
e
h
s
63,600
&
80,500 1,39,000
1,00,000 2,63,600
1,00,000 2,63,600
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
cSad [kkrk
uke
frfFk fooj.k
jks-i`la-
'ks"k vk@yk
olwyh
jkf'k frfFk fooj.k

(#-)
30,000
olwyh(ysunkj)
3,17,500
olwyh
(xSj&vfHkysf[kr nkf;Ro)
Hkou dk .k
olwyh (ns; foi=k)
jkses'k dh iwth
Hkou dh iwth
3,47,500
jks-i`la-
tek
jkf'k
(#-)
63,000
5,000
20,000
40,000
80,500
1,39,000
3,47,500
fVIi.kh % fu;e osQ vuqlkj ysunkj }kjk xSj vfHkysf[kr fofu;ksx dks Hkqxrku osQ :i esa Lohdkj djus osQ fy, dksbZ
Hkh izfof"V ugha dh tk,xhA
mnkgj.k 7
lksuw vkSj vk'kw YkkHk dk 3%1 esa foHkktu djrs gSa rFkk os iQeZ osQ fo?kVu osQ fy, lger gSaA
2006 dks rqyu i=k uhps fn;k x;k gS%
31
uke
nkf;Ro
o
n
.k
ysunkj
iwt
h%
lksuw
vk'kw
ekpZ]
1,10,000
68,000
2006
31 ekpZ,
dks lksuw vkSj vk'kw dk rqyu i=k
jkf'k ifjlaifk;k
(#-)
18,000 LVkWd
i+QuhZpj
nsunkj
1,78,000 la;a=k o ;a=k
2,08,000
tek
jkf'k
(#-)
25,000
45,000
16,000
70,000
52,000
2,08,000
264
lksuw us la;=a k o ;a=k 60,000 #i;s osQ lgerh ewY; ij fy;kA LVkWd vkSj i+QuhZpj osQ e'k% 42,000
#i;s o 13,900 #i;s esa cspk x;kA nsunkjksa dks vk'kw us 69,000 #i;s esa fy;kA ysunkjksa dk 900 #i;s
dh NwV ij Hkqxrku fd;k x;kA olwyh O;; 1,600 #i;s gq,A
olwyh [kkrk, cSad [kkrk o lk>snkjksa osQ iwth [kkrs rS;kj djsaA
d
e
h
s
gy
lksuw vkSj vk'kq dh iqLrosaQ
olwyh [kkrk
uke
tek
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
fooj.k
LVkWd
i+QuhZpj
nsunkj
la;a=k o ;a=k
cSad (ysunkj)
lksuw dh iwth(.k)
cSad (olwyh O;;)
YkkHk dk gLrkarj.k
lksuw dh iwth
vk'kw dh iwth
jkf'k fooj.k
(#-)
45,000
16,000
70,000
52,000
17,100
12,000
1,600
.k
ysunkj
lksuw dh iwth
(la;a=k o ;a=k)
vk'kw dh iwth(nsunkj)
cSad %
LVkWd
i+QuhZpj
jkf'k
(#-)
12,000
18,000
60,000
69,000
42,000
13,900
55,900
900
300
1,200
2,14,900
2,14,900
uke
frfFk fooj.k
o
n
olwyh
(la;a=k o ;a=k)
olwyh (nsunkj)
cSd
a
jks-i`la-
lksuw
(#-)
vk'kw
(#-)
60,000
frfFk fooj.k
'ks"k vk@yk
69,000
62,900
1,22,900 69,000
olwyh(.k)
olwyh (ykHk)
cSd
a
jks-i`la-
lksuw
(#-)
tek
vk'kw
(#-)
1,10,000 68,000
12,000
900
300
700
1,22,900 69,000
265

cSad [kkrk
uke
frfFk fooj.k
jks-i`la-
jkf'k frfFk fooj.k

(#-)
25,000
olwyh(ysunkj)
55,900
olwyh(O;;)
'ks"k vk@yk
olwyh
vk'kw dh iwth
700
jks-i`la-
17,100
d
e
h
s
1,600
62,900
lksuw dh iwth
81,600
mnkgj.k
tek
jkf'k
(#-)
81,600
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
vatw, eatw vkSj latw ykHk o gkfu foHkktu 3%1%1 vuqikr esa djrs gSa vkSj iQeZ dks fo?kfVr djus dk fu.kZ;
ysrs gSA 31 ekpZ, 2006 dks mudh fLFkfr bl izdkj gS %
31
nkf;Ro
ysunkj
.k
iwth %
vatw
eaatw
latw
ekpZ]
2006
2,75,000
1,10,000
1,00,000
dks vatw] eatw] vkSj latw dk rqyu i=k
jkf'k ifjlaifk;k
(#-)
15,000 LVkWd
i+QuhZpj
nsunkj
4,85,000
osQ fy, izko/ku
Hkou
5,60,000
jkf'k
(#-)
35,000
83,000
12,000
2,42,000
(12,000)
2,30,000
2,00,000
5,60,000
vfrfjDr lwpuk,
1- vatw us i+QuhZpj dks 10,000 #i;s esa vkSj 2,00,000 #i;s osQ nsunkj 1,85,000 esa fy,A vatw ysunkjksa
dks Hkqxrku djus osQ fy, lger gqbZA
2- eatw us LVkWd dks iqLrd ewY; ij vkSj Hkou dks iqLrd ewY; ls 10 izfr'kr de ij fy;kA
3- latw us 'ks"k nsunkjksa dks iqLrd ewY; osQ 80 izfr'kr ij fy;k vkSj .k dk Hkqxrku djus dk mkjnkf;Ro
fy;kA
4- iQeZ osQ fo?kVu dh O;; jkf'k 2,200 #i;s gSA
olwyh [kkrk, cSad [kkrk, lk>snkjksa osQ iwth [kkrs rS;kj djsaA
o
n
266
gy
vatw] eatw vkSj latw dh iqLrosaQ
olwyh [kkrk
uke
fooj.k
LVkWd
i+QuhZpj
nsunkj
Hkou
vatw dh iwth(ysunkj)
latw dh iwth(.k)
cSad (olwyh O;;)
83,000
12,000
2,42,000
jkf'k fooj.k
(#-)
lafnXk .k osQ fy, izko/ku
ysunkj
.k
5,37,000 vatw dh iwth%
60,000
i+QuhZpj
10,000
15,000
nsunkj
185,000
2,200 eatw dh iwth%
LVkWd
83,000
Hkou
1,80,000
latw dh iwth%
('ks"k nsunkj iqLrd ewY;
ls 20% de)
gkfu dk gLrkarj.k%
21,360
vatw dh iwth
eatw dh iwth
7,120
latw dh iwth
7,120
tek
jkf'k
(#-)
d
e
h
s
12,000
60,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
2,00,000
6,14,200
15,000
1,95,000
2,63,000
33,600
35,600
6,14,240
uke
frfFk fooj.k
o
n
olwyh
(ifjlaifk;k)
olwyh(gkfu)
cSd
a
jks-i`la-
latw
(#-)
vatw .
(#-)
1,95,000 2,63,000
21 , 360
1,18,640
3,35,000
7 , 120
eatw frfFk fooj.k

jks-i`- vatw
(#-)
la- (#-)
33,600
'ks"k vk@yk
2,75,000
olwyh(ysunkj)
60 , 000
eatw
(#-)
tek
latw
(#-)
1,10,000 1,00,000
7 , 120
74 , 280
2,70,120 1,15,000
olwyh(.k)
cSd
a
15 , 000
1,60,120
3,35,000 2,70,120 1,15,000
267

cSad [kkrk
uke
frfFk fooj.k
jks-i`la-
jkf'k frfFk fooj.k

(#-)
35,000
'ks"k vk@yk
eatw dh iwth
1,60,120
olwyh (O;;)
vatw dh iwth
latw dh iwth
1,95,120
mnkgj.k
tek
jkf'k
(#-)
jks-i`la-
2,200
d
e
h
s
1,18,640
74,280
1,95,120
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
lqfer, vfer vkSj fofur lk>snkj gSAa ykHk dk foHkktu 5 % 3 % 2 osQ vuqikr esa djrs gSAa 31 ekpZ, 2007
dks mudk rqyu i=k bl izdkj gSa %
31
nkf;Ro
iwth %
lqfer
vfer
fofur
ykHk o gkfu
Jherh vfer ls .k
fofok ysunkj
ekpZ]
2007
40,000
50,000
60,000
dks lqfer] vfer vkSj fofur dk rqyu i=k

jkf'k ifjlaifk;k
(#-)
e'khujh
fofu;ksx
LVkWd
1,50,000 nsunkj
jkf'k
(#-)
80,000
1,50,000
10,000
35,000
15,000
40,000
90,000
2,90,000
2,90,000
bl frfFk dks iQeZ dk fo?kVu gqvkA vfer viuh iRuh osQ .k osQ Hkqxrku osQ fy, lger gqvkA
,d ysunkj ftldh jkf'k 2,600 #i;s gS mlus jkf'k dk nkok ugha fd;kA vU; ifjlaifk;ksa ls fuEu olwyh
dh xbZ%
1- e'khujh dk fo; 70,000 #i;s esa fd;kA
2- fofu;ksx ftldk iqLrd ewY; 1,00,000 #i;s gSa ysunkjksa osQ [kkrksa osQ iw.kZ Hkqxrku osQ fy, nh
xbZA 'ks"k fofu;ksx dks fofur us 45,000 #i;s osQ ewY; ij ys fy;kA
3- LVkWd dks 11,000 #i;s esa fo; dj fn;k rFkk nsunkjksa ls 3,000 #i;s ugha izkIr gq,A
4- olwyh O;; 1,500 #i;s gSA
iQeZ dh iqLrdksa dks can djus osQ fy, cgh [kkrs rS;kj djsaA
o
n
268
gy
vfer] lqfer vkSj fofur dh iqLrosaQ
olwyh [kkrk
uke
tek
fooj.k
e'khujh
80,000
fofu;ksx
1,50,000
LVkWd
10,000
nsunkj
35,000
vfer dh iwth(iRuh dk .k)
cSad (olwyh O;;)
jkf'k fooj.k
(#-)
fofo/ ysunkj
Jherh vfer ls .k
cSad %
2,75,000
e'khujh
40,000
LVkWd
1,500
nsunkj
fofur dh iwth (fofu;ksx)
gkfu dk gLrkarj.k
vfer dh iwth
lqfer dh iwth
fofur dh iwth
d
e
h
s
jkf'k
(#-)
90,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
70,000
11,000
32,000
40,000
1,13,000
45,000
14,250
8,550
5,700
3,16,500
28,500
3,16,500
uke
frfFk fooj.k
olwyh
(ifjlaifk;k)
olwyh(gkfu)
cSd
a
o
n
jks-i`- vfer
la- (#-)
14,250
lqfer
(#-)
8,550
fofur frfFk fooj.k

jks-i`- vfer
(#-)
la(#-)
45,000
'ks"k vk@yk
40,000
5,700
70,750 44,450 11,300
85,000
53,000 62,000
olwyh
(Jherh vfer
dk .k)
ykHk o gkfu
40,000
5,000
tek
lqfer fofur
(#-) (#-)
50,000 60,000
&
&
3,000 2,000
85,000 53,000 62,000
269

cSad [kkrk
uke
frfFk fooj.k
jks-i`la-
'ks"k vk@yk
olwyh
jkf'k frfFk fooj.k

(#-)
15,000
olwyh (O;;)
1,13,000
vfer dh iwth
lqfer dh iwth
fofur dh iwth
1,28,000
tek
jkf'k
(#-)
jks-i`la-
1,500
d
e
h
s
70,750
44,450
11,300
1,28,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
fVIi.kh % fu;e osQ vuqlkj fofu;ksxksa dks ysunkjksa }kjk ysus ij dksbZ Hkh izfof"V ugha dh tk,xhA
mnkgj.k
10
ehuk vkSj Vhuk iQeZ esa lk>snkj gSa, mudk ykHk foHkktu vuqikr
fu.kZ; ysrs gSaA 31 ekpZ, 2007 dks rqyu i=k fuEu gS%
31
nkf;Ro
iwth %
ehuk
Vhuk
fofok ysunkj
ns; foi=k
ekpZ]
90,000
80,000
2007
3%2
gSA os iQeZ dk fo?kVu djus dk
dks ehuk vkSj Vhuk dk rqyu i=k
jkf'k ifjlaifk;k
(#-)
e'khujh
fofu;ksx
1,70,000 LVkWd
60,000 fofok nsunkj
2,50,000
jkf'k
(#-)
70,000
50,000
22,000
1,03,000
5,000
2,50,000
ifjlaifk;ksas vkSj nkf;Roks dk fuiVkjk bl izdkj gqvk %

(v) e'khujh dks ysunkjksa osQ [kkrksa osQ iw.kZ Hkqxrku osQ fy, fn;k x;k vkSj LVkWd dks ns; foi=k osQ
iw.kZ Hkqxrku osQ fy, fn;k x;kA
(c) fofu;ksx dks Vhuk us iqLrd ewY; ij ys fy;kA fofok nsunkjksa dks ehuk us iqLrd ewY;
50,000 #i;s ls 10% de ij ys fy;k vkSj 'ks"k nsunkjksa ls 51,000 #i;s olwyh gqbZA
(l) olwyh O;; dh jkf'k 2,000 #i;s gSA
iQeZ dh iqLrdksa dks can djus osQ fy, vko';d cgh [kkrs rS;kj djsaA
o
n
270
gy
ehuk vkSj Vhuk dh iqLrosaQ
olwyh [kkrk
uke
fooj.k
ifjlaifk;ksa dk gLrkarj.k%
e'khujh
70,000
fofu;ksx
50,000
LVkWd
22,000
fofok nsunkj
1,03,000
cSad (olwyh O;;)
tek
jkf'k
(#-)
jkf'k fooj.k
(#-)
fofok ysunkj
ns; foi=k
Vhuk dh iwth(fofu;ksx)
ehuk dh iwth
2,45,000 (iqLrd ewY; 50,000 #i;s
2,000 ls 10% de)
cSad %
nsunkj
gkfu dk gLrkarj.k%
ehuk dh iwth
12,600
Vhuk dh iwth
8,400
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
2,47,000
60,000
20,000
50,000
45,000
51,000
21,000
2,47,000
uke
fooj.k
olwyh (fofu;ksx)
olwyh (nsunkj)
olwyh (gkfu)
cSd
a
ehuk
(#-)
Vhuk fooj.k
(#-)
50,000 'ks"k vk@yk
o
n
'ks"k vk@yk
olwyh (ifjlaifk;k)
tek
Vhuk
(#-)
90,000 80,000
45,000
12,600
8,400
32,400 21,600
90,000 80,000
uke
fooj.k
ehuk
(#-)
90,000 80,000
cSad [kkrk
jkf'k fooj.k
(#-)
5,000 olwyh (O;;)
51,000 ehuk dh iwth
Vhuk dh iwth
56,000
tek
jkf'k
(#-)
2,000
32,400
21,600
56,000
271

1-
2-
3-
4-
lk>snkjh dk fo?kVu
bPNk ls lk>snkjh
5- lwpuk }kjk fo?kVu
7- olwyh [kkrk

vfuok;Z fo?kVu
6- olwyh O;;
d
e
h
s
lkjka'k
1-
lk>snkjh iQeZ dk fo?kVu % iQeZ osQ fo?kVu ls vk'k; lk>snkjksa osQ e; O;kikj lekiu vkSj vkfFkZd lacakksa
dk foPNsn gSA iQeZ osQ fo?kVu dh n'kk esa iQeZ viuk O;olk; can dj nsrh gS rFkk leLr ifjlaifk;ksas dh
olwyh dh tkrh gS vkSj ns;rkvksa dk iw.kZr% Hkqxrku dj fn;k tkrk gSA ysunkjksa dks loZiFz ke Hkqxrku ifjlaifk;ksa
dh olwyh jkf'k ls fd;k tkrk gS_ rRi'pkr ;fn fdlh izdkj dk Hkqxrku ckdh jgrk gS rks og lk>snkjksa dh
fuosf'kr iwth, tks ykHk foHkktu vuqikr esa fuos'k dh xbZ gS, esa ls fd;k tkrk gSA lk>snkjksa osQ vafre Hkqxrku
osQ ckn, iQeZ dh iqLrosaQ can dj nh tkrh gSaA
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
2-
lk>snkjh dk fo?kVu % lk>snkjh, lk>snkj osQ izos'k, lsokfuo`fk rFkk e`R;q vkfn osQ le; lekIr gks tkrh gSA
blls iQeZ dk fo?kVu vfuok;Z ugha gSA
3-
olwyh [kkrk % fo;, ifjlaifk;ksa dh olwyh vkSj ysunkjksa dks Hkqxrku ls lacfa kr ysunsuksa osQ fy, olwyh [kkrk
rS;kj fd;k tkrk gSA bl izf;k ls mRiUu ykHk vFkok gkfu dks lk>snkjksa osQ chp ykHk&gkfu foHkktu, vuqikr
esa ckV fn;k tkrk gSA lk>snkjksa osQ [kkrksa dk lek;kstu dj fn;k tkrk gS vkSj jksdM+@cSad [kkrk can dj fn;k
tkrk gSA
vH;kl osQ fy, iz'u
y/q mkj iz'u

12-
lk>snkjh dk fo?kVu vkSj lk>snkjh iQeZ osQ fo?kVu osQ e; varj dks Li"V dhft,A
ys[kk O;ogkj dhft, %
(i) xSj&vfHkysf[kr ifjlaifk;k
(ii) xSj&vfHkysf[kr nkf;Ro
fo?kVu osQ le; vki lk>snkj osQ .k dk fdl izdkj O;ogkj djsaxs ;fn ;g_
(i) rqyu i=k osQ ifjlaifk i{k dh vksj n'kkZ;h xbZ gS
(ii) rqyu i=k osQ nf;Ro i{k dh vksj n'kkZ;h xbZ gSA
iQeZ osQ .k vkSj lk>snkjksa osQ O;fDrxr .kksa osQ e; varj le>k,
fo?kVu ij [kkrksa osQ Hkqxrku dk e fy[ksaA
olwyh [kkrk iquewZY;kadu [kkrs ls fdl izdkj fHkUu gSA
o
n
3-
456-
272
fucakkRed iz'u
1-
lk>snkjh iQeZ osQ fo?kVu dh izf;k le>k,\

2- olwyh [kkrk fdls dgrs gSa\
3- olwyh [kkrs dk izk:i cukb,A
4- ysunkjksa dks deh dk Hkqxrku fdl izdkj ls djsaxs\
d
e
h
s
vkafdd iz'u
1-
2-
3-
4-
olwyh
(v)
(c)
(l)
(n)
O;; ls lacafkr fuEu O;ogkjksa dk jkst+ukepk cukb,%

olwyh O;; dh jkf'k 2,500 #i;sA
olwyh O;; dh jkf'k 3,000 #i;s dk Hkqxrku v'kksd }kjk tks fd ,d lk>snkj gSA
olwyh O;; 2,300 #i;s r#.k }kjk O;fDrxr rkSj ij fd, x,A
lk>snkj vfer dks ifjlaifk;ksa dh olwyh osQ fy, 4,000 #i;s esa fu;qDr fd;k x;kA okLrfod
olwyh O;; dh jkf'k 3,000 #i;s gSA
fuEu fLFkfr esa vko';d jkst+ukepk izfof"V nsa_
(v) 85,000 #i;s osQ ysunkjksa us 40,000 #i;s jksdM+ vkSj 43,000 #i;s osQ fofu;ksx dk vius nkos dk
iw.kZ Hkqxrku Lohdkj fd;kA
(c) ysunkj 16,000 #i;s osQ gSaA os 18,000 #i;s ewY; dh e'khujh dks vius nkos dk Hkqxrku Lohdkj
djrs gSaA
(l) ysunkj 90,000 #i;s osQ gSaA os 1,20,000 #i;s osQ Hkou rFkk 30,000 #i;s osQ jksdM+ dks iQeZ dk
Hkqxrku Lohdkj djrs gSaA
,d iqjkus daI;wVj dks fiNys o"kZ osQ ys[kk iqLrdksa esa vifyf[kr fd;k x;kA ,d lk>snkj fufru }kjk mlh
dks 3,000 #i;s esa fy;k x;kA ;g ekurs gq, fd iQeZ dk fo?kVu gks pqdk gS, mijksDr osQ lacak esa jkst+ukepk
izfof"V;k dhft,A
iQeZ osQ fo?kVu ij fuEu O;ogkjksa dh D;k jkst+ukepk izfof"V;k vfHkysf[kr dh tk,xh%
(v) xSj&vfHkysf[kr nkf;Ro dk Hkqxrku 3,200 #i;sA
(c) lk>snkj jksfgr }kjk 7,500 #i;s osQ LVkWd dks ysukA
(l) olwyh ij ykHk dh jkf'k 18,000 dks lk>snkj vk'kh"k vkSj r#.k dks 5%7 osQ vuqikr esa foHkkftr
fd;k x;kA
(n) xSj&vfHkysf[kr ifjlaifk ls 5,500 #i;s dh olwyhA
fuEu O;ogkjksa dh jkst+ukepk izfof"V;k nhft,%
1.
fofHkUu ifjlaifk;ksa vkSj nkf;Roksa dh olwyh dk vfHkys[kuA
2.
iQeZ osQ ikl 1,60,000 #i;s dk LVkWd gSA lk>snkj vt+ht+ }kjk 50% LVkWd dks 20% NwV ij ys
fy;k x;kA
3.
'ks"k LVkWd dk fo; ykxr ewY; ij 30% ykHk ij gqvkA
4.
Hkwfe vkSj Hkou (iqLrd ewY; 1,60,000 #i;s) dk fo; 3,00,000 #i;s esa ,d nyky osQ }kjk
fd;k x;k ftlus lkSns ij 2% deh'ku fy;kA
o
n
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
5-
273

5.
6.
la;=a k vkSj e'khujh (iqLrd ewY; 60,000 #i;s) ,d ysunkj dks iqLrd ewY; ls 10% de osQ Lohr
ewY;kadu ij fn;k x;kA
fofu;ksx ftldk ewY; 4,000 #i;s Fkk ls 50% olwyh gqbZA
6-
fuEu
123-
7-
1,00,000
8-
ikjl vkSj fiz;k dh iqLrdksa esa fuEu xSj&vfHkysf[kr ifjlaifk;ksa vkSj nkf;Roksa dh vko';d jkst+ukepk izfof"V
dk vfHkys[ku djsa%
1,d iqjkus i+QuhZpj dks iQeZ esa iw.kZ :i ls vifyf[kr fd;k x;kA ;g i+QuhZpj 3,000 #i;s esa cspk x;kA
2vk'kh"k tks fd ,d iqjkuk xzkgd gS ftldk [kkrk 1,000 #i;s ls fiNys o"kZ osQ Mwcr .k osQ rkSj
ij vifyf[kr fd;k x;k, us 6% dk Hkqxrku fd;kA
3ikjl iQeZ dh [;kfr dks ysrk gS (ftldk ys[kk iqLrdksa esa ugha gS) ftls 3,000 #i;s ij ewY;kafdr
fd;k x;kA
4,d iqjkuh Vad.k e'khu (VkbijkbVj) tks fd iw.kZ :i ls ys[kk iqLrdksa esa vifyf[kr fd;k x;kA bldk
vuqekfur olwyh ewY; 400 #i;s FkkA bldks fiz;k osQ }kjk vuqekfur ewY; ls 25% NwV ij fy;k x;kA
5100 'ks;j, 10 #i;s izR;sd dks LVkj fyfeVsM us 2,000 #i;s dh dher ij vf/x`fgr fd;k Fkk,
ftldks ys[kk iqLrdksa esas iw.kZ :i ls vifyf[kr fd;k x;kA bu va'kksa dk ewY;kadu 6 #i;s izR;sd
fd;k rFkk lk>snkjksa osQ e; muosQ ykHk foHkktu vuqikr esa ckVk x;kA
9-
lHkh lk>snkjksa us iQeZ osQ fo?kVu dh bPNk O;Dr dhA ;kflu ,d lk>snkj 2,00,000 #i;s osQ .k dks lk>snkjksa
osQ iwth Hkqxrku ls igys Hkqxrku pkgrk gSA ysfdu vej, ,d vU; lk>snkj iwth dk Hkqxrku, ;kflu osQ .k
osQ Hkqxrku ls igys pkgrk gSA dkj.k crkrs gq, muosQ chp mik; dk lq>ko nsaA
ifjfLFkfr;ksa esa vki jf'e vkSj fcanq osQ olwyh O;;ksa dk fdl izdkj ys[kk O;ogkj djsaxs%
olwyh O;; dh jkf'k 1,00,000 #i;sA
olwyh O;; dh jkf'k 30,000 #i;s dk Hkqxrku lk>snkj jf'e us fd;kA
fo?kVu izf;k dks iw.kZ djus osQ fy, jf'e us olwyh O;; dk ogu fd;k ftlosQ fy, ikfjrksf"kd
70,000 #i;s fn;k x;kA jf'e }kjk okLrfod O;; 1,20,000 #i;s fd;k x;kA
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
o
n
10-
d
e
h
s
#i;s dh ifjlaifk;ksas dk gLrkarj.k (jksdM+ vkSj cSad osQ vfrfjDr) olwyh [kkrs esa fd;k x;kA
ifjlaifk;ksa dks 50% lk>snkj vrqy }kjk 20% NwV ij ys fy;kA 'ks"k ifjlaifk;ksa esa ls 40% dks, ykxr
ij 30% ykHk ij fo; fd;k x;kA 'ks"k dk 5% csdkj gks x;k, dqN olwyh ugha gqbZ vkSj ckdh ifjlaifk;k
,d ysunkj dks mlosQ nkos dk iw.kZ Hkqxrku osQ fy, nh xbZA
ifjlaifk;ksa ls olwyh dh jkst+ukepk izfof"V dk vfHkys[ku djsaA
leLr nkf;Roksa dks olwyh [kkrs esa gLrkarfjr djus rFkk fofHkUu ifjlaifk;ksa (jksdM+ osQ vfrfjDr) rhljs i{k
dks fdlh iQeZ osQ fo?kVu ij fuEu ysunsuksa osQ lacak esa D;k jkst+ukepk izfof"V;k dh tk,xhA
1- vkjrh us 80,000 #i;s osQ ewY; dk LVkWd 68,000 #i;s esa fy;kA
2- 40,000 #i;s dh xSj&vfHkysf[kr eksVj lkbfdy tks fd djhe }kjk yh xbZA
3- iQeZ us deZpkfj;ksa dks 40,000 #i;s dh {kfriwfrZ dk Hkqxrku fd;kA
4- fofHkUu nkf;Ro dks tks fd 36,000 #i;s osQ Fks, dks 15% NwV ij Hkqxrku fd;k x;kA
274

5-
olwyh ij gkfu 42,000 #i;s dks vkjrh vkSj djhe osQ e; 3 % 4 osQ vuqikr esa foHkktu fd;k
tk,sxkA
11- jkst+ vkSj fyyh dk ykHk foHkktu vuqikr 2 % 3 gSA 31 ekpZ, 2006 dks mudk rqyu i=k fuEu gS%
nkf;Ro
jkf'k ifjlaifk;k
(#-)
ysunkj
fyyh ls .k
YkkHk o gkfu
iwth%
fyyh
jkst+
40,000
32,000
50,000
jksdM+
nsunkj
?kVk;k% lafnX/ .k
osQ fy, izkokku
LVkWd
izkI; foi=k
Hkou
jkf'k
(#-)
d
e
h
s
16,000
80,000
3,600
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
1,60,000
2,40,000
5,22,000
76,400
1,09,600
40,000
2,80,000
5,22,000
jkst+ vkSj fyyh bl frfFk dks iQeZ osQ fo?kVu dk fu.kZ; djrs gSaA ifjlaifk;ksa (izkI; foi=k dks NksM+dj)
ls olwyh 4,84,000 #i;s ysus osQ fy, lger gSA olwyh dh ykxr 2,400 #i;sA iQeZ esa eksVj lkbZdy gS
ftldks iQeZ osQ #i;ksa ls fy;k x;k ysfdu iQeZ dh iqLrdksa esa ugha n'kkZ;k x;kA bldk fo; 10,000 #i;s
esa fd;k x;kA cdk;k fctyh fcy osQ lacak esa laHkkfor nkf;Ro 5,000 #i;s gSaA izkI; foi=k jkst+ us 33,000
#i;s esa ys fy;kA
olwyh [kkrk, lk>snkjksa osQ iwth [kkrs, .k [kkrk vkSj jksdM+ [kkrk rS;kj djsaA
(mkj % olwyh ls YkkHk 15,000 #i;s, jksdM+ [kkrs dk ;ksx 5,10,000 #i;s)
12-
f'kYik, ehuk vkSj uank us 31 ekpZ] 2006 dks iQeZ osQ fo?kVu dk fu.kZ; fy;kA budk ykHk foHkktu vuqikr
3% 2%1 gS vkSj mudk rqyu i=k bl izdkj gS%
31 ekpZ] 2006 dks f'kYik] ehuk vkSj uank dk rqyu i=k
nkf;Ro
jkf'k ifjlaifk;k
jkf'k
(#-)
(#-)
o
n
iwt
h%
f'kYik
ehuk
cSad .k
ysunkj
lafnXk .k osQ fy, izkokku
lkekU; lap;
80,000
40,000
20,000
37,000
1,200
12,000
1,90,200
Hkwfe
LVkWd
nsunkj
uank dh iwth
jksdM+
81,000
56,760
18,600
23,000
10,840
1,90,200
275
f'kYik us 41,660 #i;s ewY; dk LVkWd 35,000 #i;s esa ys fy;k vkSj cSad .k dk Hkqxrku djus dks
lger gqbAZ 'ks"k LVkWd dk fo; 14,000 #i;s esa fd;k x;k vkSj 10,000 #i;s osQ nsunkjksa ls 8,000 #i;s
olwyh gqbZ A Hkwfe dk fo; 1,10,000 #i;s esa fd;kA 'ks"k nsunkjksa ls iqLrd ewY; dh 50% olwyh gqbAZ olwyh
dh ykxr jkf'k 1,200 #i;s gSA 6,000 #i;s ewY; dh ,d Vad.k e'khu iqLrdksa esa xSj&vfHkysf[kr gS] dks
,d ysunkj us blh ewY; ij ys fy;kA olwyh [kkrk rS;kj djsaA
(mkj% olwyh ls YkkHk 20,940 #i;s, jksdM+ [kkrs dk ;ksx 1,64,650 #i;s)
13-
lqjthr vkSj jkgh dk ykHk o gkfu foHkktu vuqikr 3% 2 gSA 31 ekpZ,

31
ekpZ]
2004
2006
d
e
h
s
dks lqjthr vkSj jkgh dk rqyu i=k
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
nkf;Ro
ysunkj
Jherh lqjthr ls .k
lap;
jkgh dk .k
iwt
h%
lqjthr
jkgh
jkf'k ifjlaifk;k
(#-)
38,000
10,000
15,000
5,000
10,000
8,000
86,000
cSd
a
LVkWd
nsunkj
i+QuhZpj
la;=a k
fofu;ksx
ykHk o gkfu
jkf'k
(#-)
11,500
6,000
19,000
4,000
28,000
10,000
7,500
86,000
ekpZ, 2006 dks iQeZ dk fo?kVu fuEu 'krks ij gqvk %

1- lqjthr us fofu;ksxksa dks 8,000 #i;s esa fy;k vkSj og Jherh lqjthr osQ .k dk Hkqxrku djsxkA
2- vU; ifjlaifk;ksa ls olwyh fuEu gSa %
LVkWd
5,000 #nsunkj
18,500 #i+QuhZpj
4,500 #25,000 #la;=a k
3- olwyh O;; dh jkf'k 1,600 #i;s gSA
4- ysunkjksa us iw.kZ Hkqxrku osQ 37,000 #i;s Lohdkj fd,A
5- vki olwyh [kkrk, lk>snkjksa osQ iwth [kkrs vkSj cSad [kkrk rS;kj djsaA
(mkj% olwyh ij gkfu 6,600 #i;s, jksdM+ [kkrs dk ;ksx 64,500 #i;s)
14- jhVk, xhrk vkSj vk'kh"k iQeZ esa lk>snkj gSa] mudk ykHk @ gkfu foHkktu vuqikr 3% 2%1 gSA 31 ekpZ] 2006
31
o
n
276

31
ekpZ]
2006
dks jhrk] xhrk vkSj vk'kh"k dk rqyu i=k
nkf;Ro
jkf'k ifjlaifk;k
(#-)
iwth%
jhVk
xhrk
vk'kh"k
ysunkj
ns; foi=k
lkekU; lap;
80,000
50,000
30,000
1,60,000
65,000
jkf'k
(#-)
22,500
jksdM+
nsunkj
LVkWd
fofu;ksx
la;=a k
26,000
d
e
h
s
52,300
36,000
69,000
91,200
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
20,000
2,71,000
2,71,000
ij nh xbZ frfFk dks iQeZ dk fo?kVu gks x;kA

1- jhVk dks ifjlaifk;ksa dh olwyh osQ fy, fu;qDr fd;k x;kA jhVk dks ifjlaifk;ksa dh olwyh osQ fy,
5% deh'ku (jksdM+ osQ vfrfjDr) feysxk vkSj og lkjs olwyh O;; djsxhA
2- ifjlaifk;ksa ls olwyh fuEu gS %
nsunkj
30,000 #LVkWd
26,000 #la;=a k
42,750 #3- fofu;ksx ls iqLrd ewY; osQ 85% dh olwyh gqbZA
4- olwyh O;; dh jkf'k 4,100 #i;s gSA
5- iQeZ us cdk;k osru 7,200 #i;s dk Hkqxrku fd;k ftldk izkokku igys ugha fd;k x;k FkkA
6- ,d foi=k cSad ls NwV osQ lacak esa vkdfLed nkf;Ro gS ftldk Hkqxrku 9,800 #i;s fd;k x;kA
olwyh [kkrk, lk>snkjksa osQ iwth [kkrs, jksdM+ [kkrk rS;kj djsaA
(mkj % olwyh ij gkfu 1,29,455 #i;s, jksdM+ [kkrs dk ;ksx 1,65,705 #i;s)
15- vuwi vkSj lqfer iQeZ esa cjkcj osQ lk>snkj gSaA os 31 fnlacj, 2006 dks iQeZ osQ lekiu dk fu.kZ; ysrs gSa]
tc rqyu i=k fuEu gS%
o
n
nkf;Ro
fofok ysunkj
lap; dks"k
.k
31
fnlacj]
2006
dks vuwi vkSj lqfer dk rqyu i=k

jkf'k ifjlaifk;k
(#-)
27,000
10,000
40,000
gLrLFk jksdM+
fofok nsunkj
la;=a k
jkf'k
(#-)
11,000
12,000
47,000
277

iwt
h%
vuqi
lqfer
60,000
60,000
1,20,000
1,97,000
ifjlaifk;ksa ls olwyh fuEu gS%

ikr Hkwfe
i+QuhZpj
LVkWd
la;=a k
fofok nsunkj
42,000
LVkWd
ikr Hkwfe
i+QuhZpj
60,000
25,000
1,97,000
72,000
d
e
h
s
#-
22,500 #40,500 #48,000 #-
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
10,500 #-
ysunkjksa dks 25,500 #i;s dk Hkqxrku iw.kZ fuiVkjs osQ fy, fd;k x;kA olwyh O;;ksa dh jkf'k 2,500 #i;s
gSA iQeZ dh iqLrdksas dks can djus osQ fy, olwyh [kkrk, cSad [kkrk rFkk lk>snkjksa osQ iwth [kkrs rS;kj djsaA
(mkj % olwyh ij ykHk 46,500 #i;s)
16-
vk'kw vkSj gjh'k lk>snkj gSaA os viuk ykHk vkSj gkfu 3% 2 esa foHkkftr djrs gSaA 31 fnlacj]
osQ fo?kVu dk fu.kZ; fy;k x;kA bl frfFk dks iQeZ dk rqyu i=k bl izdkj gS %
31
nkf;Ro
iwt
h%
vk'kw
gjh'k
ysunkj
cSad vfkfod"kZ
o
n
fnlacj]
2006
dks vk'kq vkSj gjh'k dk rqyu i=k

jkf'k ifjlaifk;k
(#-)
108,000
54,000
162,000
88,000
50,000
3,00,000
Hkou
e'khujh
i+QuhZpj
LVkWd
fofu;ksx
nsunkj
gLrLFk jksdM+
2006
dks iQeZ
jkf'k
(#-)
80,000
70,000
14,000
20,000
60,000
48,000
8,000
3,00,000
vk'kw us Hkou dks 95,000 #i;s esa vkSj gjh'k us e'khujh vkSj i+QuhZpj dks 80,000 #i;s osQ ewY; ij fy;kA
vk'kw ysunkjksa dk Hkqxrku djus osQ fy, lger gqvk vkSj gjh'k us cSad vfkfod"kZ dk Hkqxrku fd;kA LVkWd
vkSj fofu;ksx dks nksuksa lk>snkjksa us ykHk foHkktu vuqikr esa ys fy;kA nsunkjksa ls 46,000 #i;s olwyh gqbZA
olwyh O;;ksa dh jkf'k 3,000 #i;s gSaA vko';d cgh [kkrk rS;kj djsaA
(mkj% olwyh ij gkfu 14,000 #i;s, jksdM+@cSad 59,600 #i;s)
278
17-

lat;, r#.k vkSj fofur ykHk 3% 2%1 osQ vuqikr esa foHkkftr djrs gSaA
rqyu i=k fuEu gS%
31
nkf;Ro
iwt
h%
lat;
r#.k
fofur
ysunkj
ns; foi=k
1,00,000
1,00,000
70,000
fnlacj] 2006 dks rqyu i=k

jkf'k ifjlaifk;k
(#-)
la;=a k
nsunkj
i+QuhZpj
2,70,000 LVkWd
80,000 fofu;ksx
30,000 izkI; foi=k
gLrLFk jksdM+
31
fnlacj,
2006
dks mudk
jkf'k
(#-)
d
e
h
s
90,000
60,000
32,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
3,80,000
60,000
70,000
36,000
32,000
3,80,000
bl frfFk dks iQeZ dk fo?kVu gks x;kA lat; dks ifjlaifk;ksa ls olwyh osQ fy, fu;qDr fd;k x;kA lat; dks
ifjlaifk;kssa ls olwyh ij (jksdM+ osQ vfrfjDr) 6% deh'ku fn;k tk,xk vkSj og olwyh ij O;; dk Hkqxrku
djsxkA lat; }kjk ifjlaifk;ksa ls fuEu olwyh dh xbZ%
la;a=k 72,000 #i;s, nsunkj 54,000 #i;s i+QuhZpj 18,000 #i;s] LVkWd iqLrd ewY; dk 90%, fofu;ksx
76,000 #i;s vkSj izkI; foi=k 31,000 #i;s olwyh O;; dh jkf'k 4,500 #i;s gSA
olwyh [kkrk, iwth [kkrs, jksdM+ [kkrk rS;kj djsaA
(mkj % olwyh ij gkfu 61,300 #i;s, jksdM+ [kkrs dk ;ksx 3,37,000 #i;s)
18- 31 fnlacj, 2006 dks xqIrk vkSj 'kekZ dk rqyu i=k fuEu gS %
31 fnlacj] 2006 dks xqIrk vkSj 'kekZ dk rqyu i=k
nkf;Ro
jkf'k ifjlaifk;k
jkf'k
(#-)
(#-)
fofok ysunkj
38,000 cSad esa jksdM+
12,500
Jherh xqIrk ls .k
20,000 fofo/ nsunkj
55,000
Jherh 'kekZ ls .k
30,000 LVkWd
44,000
lap; dks"k
6,000 izkI; foi=k
19,000
Mwcr .k osQ fy, izkokku
4,000 e'khujh
52,000
iwt
h%
fofu;ksx
38,500
xqIrk
90,000
fi+QDlplZ
27,000
'kekZ
60,000
1,50,000
o
n
2,48,000
2,48,000
279

31 fnlacj, 2006
dks iQeZ dk fo?kVu gks x;k vkSj ifjlaifk;ksa ls olwyh o nkf;Roksa dk Hkqxrku fuEu gS%
(v) ifjlaifk;ksa ls olwyh%
fofok nsunkj
52,000
LVkWd
42,000
izkI; foi=k
16,000
e'khujh
49,000
d
e
h
s
(c) xqIrk }kjk fofu;ksx 36,000 #i;s osQ Lohr ewY; ij fy, x, vkSj og Jherh xqIrk osQ .k dk
Hkqxrku djus osQ fy, lger gSA
(l) fofok ysunkjksa dks 3% NwV ij Hkqxrku fd;k x;kA
(n) olwyh O;; 120 #i;s fd, x,A
fo?kVu ij jkst+ukepk izfof"V djsa vkSj olwyh [kkrk, cSad [kkrk vkSj lk>snkjksa osQ iwth [kkrs rS;kj djsaA
(mkj % olwyh ij gkfu 19,660 #i;s, jksdM+ [kkrs dk ;skx 1,88,500 #i;s)
19-
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
v'kksd, ckcw vkSj psru lk>snkj gSaA ykHk@gkfu dk foHkktu vuqikr e'k% 1@2, 1@3, 1@6 gSA
2006 dks iQeZ dk fo?kVu gks x;k tcfd rqyu i=k fuEu gS%
31
nkf;Ro
fofok ysunkj
ns; foIk=k
ckcw ls .k
iwt
h%
v'kksd
ckcw
psru
pkyw [kkrs%
v'kksd
ckcw
psru
o
n
fnlacj]
2006
dks v'kksd] ckcw vkSj psru dk rqyu i=k

jkf'k ifjlaifk;k
(#-)
20,000
25,500
30,000
70,000
55,000
27,000
31 fnlacj,
cSd
a
fofok nsunkj
LVkWd
e'khujh
fofu;ksx
Lora=k ifjlaifk
jkf'k
(#-)
7,500
58,000
39,500
48,000
42,000
50,500
152,000
10,000
5,000
3,000
18,000
2,45,500
2,45,500
280
ckcw us e'khujh dks 45,000 #i;s esa ys fy;kA v'kksd us fofu;ksx 40,000 esa fy;k rFkk iw.kZLokfeRo ifjlaifk
dks psru us 55,000 #i;s esa fy;kA 'ks"k ifjlaifk;ksa ls olwyh bl izdkj gS % fofok nsunkj 56,500 #i;s
vkSj LVkWd 36,500 #i;sA fofo/ ysunkjksa dk Hkqxrku 7% NwV ij fd;kA xSj&vfHkysf[kr daI;wVj ls 9,000
#i;s olwy gq,A olwyh O;; dh jkf'k 3,000 #i;s gSA
olwyh [kkrk, lk>snkjksa osQ iwth [kkrs o cSad [kkrk rS;kj djsaA
(mkj % olwyh ij YkkHk 1,200 #i;s, jksdM+ [kkrs dk ;ksx 1,34,100 #i;s)
20- ruq vkSj euq dk rqyu i=k fuEu gS tks fd viuk ykHk o gkfu 5% 3 osQ vuqikr esa foHkkftr djrs gSa%
31
nkf;Ro
fnlacj]
d
e
h
s
2006
dks ruq vkSj euq dk rqyu i=k

jkf'k ifjlaifk;k
(#-)
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
62,000
fofok ysunkj
ns; foi=k
cSad .k
lap; dks"k
iwt
h%
ruq
euq
32,000
50,000
16,000
1,10,000
90,000
2,00,000
cSad esa jksdM+

fofok ysunkj
LVkWd
eksVj dkj
e'khujh
fofu;ksx
fi+QDlplZ
3,60,000
jkf'k
(#-)
16,000
55,000
75,000
90,000
45,000
70,000
9,000
3,60,000
bl frfFk dks iQeZ dk fo?kVu gks x;k vkSj fuEu le>kSrk gqvk %
ruq us fofok nsunkj fy, vkSj cSd
a .k dk Hkqxrku djus osQ fy, lger gqbAZ fofok ysunkjksa us LVkWd Lohdkj
fd;k vkSj iQeZ dks 10,000 #i;s dk Hkqxrku fd;kA euq us e'khujh dks 40,000 #i;s esa fy;k vkSj ns;
foIk=k dk 5% NwV ij Hkqxrku osQ fy, lger gqvkA eksVj dkj dks ruq us 60,000 #i;s esa fy;kA fofu;ksx
ls 76,000 #i;s o fi+QDlplZ ls 4,000 #i;s olwy gq,A olwyh O;; dh jkf'k 2,200 #i;s gSaA
olwyh [kkrk, cSad [kkrk o lk>snkjksa osQ iwth [kkrs rS;kj djsaA
(mkj % olwyh ls gkfu 37,600 #i;s, jksdM+ [kkrs dk ;ksx 1,06,000 #i;s)
Lo;a tkfp, dh tkp lwph
o
n
Lo;a tkfp, 1
1- lR; 2- lR;
3-
lR;
4-
vlR;
5-
lR;
6-
lR; 7- lR;
8-
vlR;
Lo;a tkfp, 2
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7- Hkqxrku] olwyh 8- olwyh, iwth 9- xSj&vfHkysf[kr 10- iwth

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