4
'kghns bUlkfu;r
vk;rqYykfgy mt+ek lS;nqy myek ekSykuk lS0 vyh ud+h ud+oh rkck ljkg
pkSFkk ckc
bLyke dk eqtk+ fge eq[k+kfyQ+
rkd+rksa ls rlknqe Vdjko
tgk rd vkbZu vkSj fut+ke dh r'kdhy
dk rvYyqd+ gS iSxE+ cjs bLyke dh ft+Unxh
esa ;g ed+ln gkfly gks x;k vkSj yk[kksa
vkneh mlds rLyhe djus okys vkSj mldks
gd+ dgus okys gks x, vkSj ;g ,d bUd+y s kc
dh dksbZ de dke;kch ugha gSA exj bl
bUdsy + kc iSnk djus esa jlwyl0v0 dks fdruh
fnD+dr+ as nj is'k gqbaZ vkSj fdu fdu rkd+rksa
ls eqdk+ cyk djuk iM+kA ;w rks dqN yksx og
gksrs gSa tks tt+ckr ds fygkt+ ls gj d+nhe
'kS iqjkuh pht+ ds lkFk myQ+r j[krs gSa
blfy;s mUgsa gj bUd+y s kc ds eqgfjZd ckuh
ls cqXt + + fyYykgh gksrk gSA bykgh cSj dk
eryc ;g gS fd pkgs bl bUd+y s kc dk
mudh t+kr ls dksbZ rvYyqd+ u gks vkSj
mUgsa blls dksbZ uqdl + ku Hkh u igqprk gks
exj og bUd+y s kc ls flQZ+ blfy;s nq'euh
j[krs gSa fd og bUd+y s kc gS ysfdu dqN
yksx ,sls Hkh gksrs gSa ftuds [k+nq x+jt+kuk
eQ+kn Q+k,ns d+nhe jLeks jokt ds lkFk
okcLrk gSa vkSj mUgsa bl bUd+y s kc ls vius
eukQ+s Q+k,nksa dk [k+uw gksrs gq, ut+j vkrk
gSA pqukups bLyke tks bUd+y s kc ysdj vk;k
Fkk vkSj mlus ft+Unxh ds gj 'kkscs esa tks
rCnhfy;k dj nh Fkha muls cgqr lh fd+Le
twu&2017 ekfld ^^'kqvk&,&vey** y[ku
ds yksxksa dks t+krh uqdl + kukr igqp jgs FksA
;g uqdl + kukr ekyh Hkh Fks vkSj otkgr
'kkuksa 'kkSdr o bD+rns kj ds HkhA felky ds
rkSj ij bLyke dh evk'kh ekfy;r rkyhe
fd lwn [+kks jh eeuwv~ euk gS] mlls D;k
reke vjc ds bu egktuksa dk nhokyk ugha
fudy x;k] ftudh ft+Unxh gh gktr eUn
e[+kywd+ dk [k+wu pwl dj viuh gols
nkSyreanh dks iwjk djus ij FkhA fQj vxj
flQ+Z ;g gksrk fd lwn yks ugha rks ;g
eqefdu Fkk fd ;g yksx bLyke u d+cq y w
djds vius dks bl gqDe dh ikcUnh ls
egQ+t w + j[krs exj ogk rks ;g Fkk fd u
lwn yks vkSj u lwn nksA t+kfgj gS fd lwn
nsuk dke gksrk gS de gSfl;r gh yksxksa dk
tks esdu+ krhlh pqca dh; df'k'k ds lkFk
bLyke ds x+jhc ijoj rkyhekr dh rjQ+
f[kaps pys tk jgs FksA vc vxj ljek;knkj
[k+nq bLyke u Hkh d+cq y
w djsa rks D;k Q+k;nkA
tc mudh ft+Unxh dk nkjksenkj ftu yksxksa
ds :i;s ij Fkk] mUgksua s bLykeh rkyhekr
ij vey iSjk gks dj viuk gkFk [khap fy;k
vkSj og vc ,d iSlk Hkh lwn ds uke ls
nsus ij r;kj ughaA mlds vykok bLyke
dh ;g rkyhe fd vQ+jkns bUlkuh esa bErs;kt+
flQ+Z v[k+ykd+s gluk vPNs uspj o Q+jk,t+s
bykfg;k dh fcuk ij gSA nwljh fdlh gSfl;r
ls Q+th+ yr o rQ+Ooqd+ gkfly ugha gks ldrk
cjrjh gkfly ugha gks ldrh mu yksxkas ds
bD+rns kj ij dkjh t+cZ Fkh tks mlds igys
uLyh rQ+Ooqd+ ;k eky o nkSyr ;k d+keS o
5
d+chys dh dljr dh fcuk ij x+Yck o
bD+rns kj ij d+Ct+s fd;s gq, FksA bLyke us
ut+fj;&, rQ+Ooqd+ o bErs;kt+ cny dj
bls feyfd;r esa nkf[k+y [k+kfjt dj fn;kA
bl rjg ds lkgsckus bd+rns kj ftrus Fks og
pwfd bLykeh es;kjs bT+tr+ ds fygkt+ ls
flQ+j 0 dk ntkZ j[krs Fks blfy;s og
dqN u jgs vkSj tks yksx ijnslh ;k eksgrkt
;k mu yksxkas dh ut+j esa uhp t+kr ds gksus
dh otg ls fuxkg mBkdj ckr djus ds
d+kfcy u le>s tkrs Fks og cM+s lkfgcs
bT+tr+ gks x,A blfy;s fd og vey dh
dlkSVh ij iqjs mrjrs Fks vkSj ijgstx + kjh
vkSj rd+os esa njt&, deky ij Q+k,t+ FksA
;g ckr mu yksxksa dks BaMs fny ls D;ksa dj
xokjk gks ldrh Fkh tks vc rd bT+tr+ dh
elunksa ij brfeuku ds lkFk fcjkt jgs Fks
vkSj tks [k+Yd+s [k+nq k dks [k+nq k ds cnys [k+nq
viuk x+y q ke cuk;s gq, FksA
cuh me;k ds fy;s bu reke eqgjZd s kr
ds vykok mudh nsjhuk eq[k+kfler iqjkuh
jaft'k cuh gkf'ke ds lkFk vkSj t+krh j'dks
gln Hkh Fkk ftlds ekrgr muds ljfxjksg
vcw lqQ;+ ku us rd+jhcu reke vjc dks
gt+jr eksgEen eqLrQ+kl0v0 ds f[k+ykQ+
cjvUxs[r+ k mdlkuk] HkM+dkuk dj fn;kA
vkidks rjg rjg dh rdyhQ+as nh tkus
yxhaA ftLe ij iRFkj ekjs x,A lj ij
dwMk+ Qads k x;kA futklrsa Mkyh xbZa vkSj
d+Ry dh /kefd;k nh xbZAa ;gk rd fd tc
[k+rjk cgqr c<+ x;k rks gt+jr ds ppk vcw
rkfycv0l0 us vkidks vius ,d egQ+t w + edku
esa tks igkM+ dh ?kkVh esa ,d d+ys dh lwjr
ij Fkk eqUrfd+y dj fn;kA reke d+jq 'S k us
ckge ,d rgjhjh eqvkgsnk Agreument
fd;k fd cuh gkf'ke ls u flQ+Z 'kknh fc;kg
twu&2017 ekfld ^^'kqvk&,&vey** y[ku
rdZ dj fn;k tk;s cfYd muds lkFk [k+jhnks
Q+jks[r+ Hkh u dh tk;sxhA blds ekrgr
eglwjhu d+fS n;ksa rd t+:fj;krs ft+Unxh]
ikuh vkSj [kkuk rd igqpuk rd+jhcu x+jS
eqefdu cuk fn;k x;k FkkA ;g okd+; s k
csvl~ r ,ykus fjlkyr ds lkrosa lky dk
gS tks pkj cjl rd d+k;e jgkA pkj cjl
dh rohy eqnn~ r ds ckn ;g rdZs eokykr
nksLrh [k+Re gqvk vkSj ;g yksx d+ys ls
ckgj fudysA vc dqN fnu rd eq[kk+fyQ+ras
BaMh jgha exj fQj ,d gh lky ds vUnj
vcw rkfyc vkSj [k+nhtk nksuksa dh oQ+kr1 ds
ckn bl eq[k+kysQr+ us bUrsgkbZ t+kjs idM+k
;gk rd fd vgys enhuk rd bLyke dh
jkS'kuh QSyh vkSj mUgksa us vkidks enhus dh
rjQ+ r'kjhQ+ ys tkus dh nkor nh vkSj
vkius cgqr ls eqlyekuksa dks ogk Hkst fn;k
mUgha eq'kjdhu us vkidks d+Ry dj nsus dk
iwjk eUlwck r;kj dj fy;kA ftlds ckn
vkius enhus dh rjQ+ fgtjr Q+jekbZA
enhus esa vkdj Hkh eq[k+kysQh+ u us pSu ls
cSBus u fn;kA ,d rjQ+ rks mu yksxksa dks
tks vki ij bZeku yk;s Fks vkSj etcwju
eDds esa jg x, Fks rjg rjg dh rdyhQ+as
igqpkbZ tkrha] nwljh rjQ+ vki ds tk,
iukg enhu&,&equOojk ij Q+kt S d'kh ds
bUrstk+ ekr gksus yxsA vkidks viuh fgQ+kt+r
vkSj vius ls T+;knk mu yksxksa ds ?kjckj dh
fgQ+kt+r ds fy;s ftUgksa us vkidks iukg nh Fkh
eSnkus eqdk+ cyk esa fudy vkuk iM+kA
lcls igyh tax tks enhus esa vkdj gqbZ cnz
dh yM+kbZ FkhA bl ekSds+ ij eqlyeku fcYdqy
r;kj u Fks flQ+Z rhu lkS rsjg vkneh2 ftuds
ikl lokj gksus dks flQ+Z rhu ?kksMs+ FksA3 vkSj
1
rcjh ft@1] is t @229] 2
rcjh ft@2] is t @272
3
lhjrs bCus fgkke ft@1] is t @407
6
pUn ryokjsAa exj cuh gkf'ke dh ryokj
us eqdk+ fcy okyksa ds nkr [kV~Vs dj fn;sA
get+k fcu vCnqy eqRrfycv0l0] mcSnk fcu
gkfjl vkSj vyh bCus vch rkfycv0l0 us og
dkjgk&,&uqek;k fn[kyk;s fd eq[k+kfyQ+kas dh
fgEer iLr gks xbZA vxjps bLyke dks
fcy&[k+l q l
w cuh gkf'ke dks ;g cM+k uqdl
+ ku
igqpk fd mcSnk bl tax esa 'kghn gks x,
exj eDds okyksa dks vkSj fcy&[k+l q l
w cuh
me;k dks cgqr T+;knk uqdl + kukr ls nks
pkj gksuk iM+kA blesa vcw lqfQ+;ku dks vyh
fcu vch rkfycv0l0 ds gkFk ls egst+ vius
csVs gUt+yk ds d+Ry gh ij ekre djuk ugha
iM+kA4 cfYd vkius mlds ,d nwljs csVs
vez dks d+nS Hkh fd;kA5 blds vykok mldh
choh fgUn dks vius cki vrck vkSj vius
ppk 'kSck vkSj HkkbZ oyhn dk ekre djuk
iM+kA6
blds ckn vcw lqfQ+;ku us vgn fd;k fd
og ml oD+r rd ugk;sxk ugha tc rd fd
jlwyl0v0 ij p<+kbZ u djsA exj vc eq'kjdhu
esa vke rkSj ij eqdk+ cys dh fgEer u FkhA
etcwju vcw lqfQ+;ku us flQ+Z cjk, uke
viuh d+le dks iwjk djus ds fy;s nks lkS
lokj d+jq 'S k ds bdV~Bk fd;s vkSj mudks
ysdj enhus dh rjQ+ jokuk gqvkA enhus ds
gqnnw esa igqpa dj mlus jlwy ds nks iSjvksa
ekuus okyksa dks d+Ry dj Mkyk vkSj [ktwj
ds nj[+rksa dks rckg dj fn;kA gt+jr vius
iS:vksa ds lkFk tax ds fy;s fudy vk;s
exj vcw lqfQ+;ku vius lkfFk;ksa ds lkFk
[k+kQ
S + [kk dj igys gh Q+jkj gks pqdk Fkk
vkSj lc Hkkxus dh tYnh esa vius lkeku ds
4
bjkkn is t @38
5
lhjrs bCus fgkke ft@1] is t @397
6
bCus fgkke ft@2] ist@37] rcjh ft@2]
is t @279
twu&2017 ekfld ^^'kqvk&,&vey** y[ku
xBBjksa dks jkLrs esa Qsd a rs x, FksA mlesa
T+;knk rj lRrw ca/ks gq, Fks tks eqlyekuksa dks
gkfly gq,A blh otg ls bldks ^^taxs
lohd+** dgrs gSa D;ksfa d vjch esa lohd+ ds
ekuh lRrw ds gSAa 7
fgtjr ds rhljs lky og fugk;r vge
yM+kbZ is'k vkbZ ftldks vksgn dh tax
dgrs gSAa 8 vdjek] fcu vch tsgy] vcw
lqfQ+;ku vkSj fgUn dks ml oD+r rd pSu
dgk vk ldrk Fkk tc rd fd og enhus
okyksa ls bUrsdk+ e u ysrAs eDdk okyksa us
cM+h cM+h r;kfj;k dh FkhaA mudh Q+kt S esa
d+jq fS 'k;ksa ds vykok [k+kunkus dukuk vkSj
ckf'kUnxkus rgkek Hkh 'kkfey FksA9 Q+kSt esa
rhu gt+kj eqlYysg gfFk;kjksa ls ySl flikgh
FksA10 muesa lkr lkS ft+jg iks'k FksA muds
fcy&eqdk+ fcy jlwys [k+nq kl0v0 ds lkFk lkr
lkS vkneh Fks ftuesa flQZ+ lkS ft+jg iks'k Fks
vkSj Q+kt S esa Q+dr+ nks ?kksMs+ FksA11 vdjek
vkSj [k+kfyn fcu oyhn nksuks Q+kt S ds vQ+lj
Fks vkSj [k+kl ckr ;g Fkh fd Q+kt S ds vd+c
ihNs esa vcw lqfQ+;ku dh choh fgUn% eDds
dh nwljh vkSjrksa ds lkFk eSnkus tax esa <ksy
ctk ctk dj flikfg;ksa dh gkSlyk vQ+tk+ bZ
dj jgh FkhA fgUn% ds v'kvkj ml ekSds+ ds
tks og i<+ jgh Fkh dqrcq s rkjh[k+ esa egQ+t w +
gSaA 12
fgUn% ds bUrsdk+ eh tt+ckr dk vUnkt+k blls
gks ldrk gS fd vksgn dh tax esa tc
jlwyl0v0 ds ppk gt+jr gEt+k 'kghn gq,
rks fgUn% tt+c&,&bUrsdk+ e esa viuh flUQ+
cfYd bUlkfu;r dh gqnnw ls xqtj+ xbZA
7
lhjrs bCus fgkke ft@2] is t @55] rcjh ft@2] is t @299
8
lhjrs bCus fgkke ft@2] is t @65
9
bCus fgkke ft@2] is t @68 10bCus fgkke ft@2] is t @69
11
rcjh ft@3] is t @12 12rcjh ft@3] is t @15&16
7
mlus bl cjcfj;r dk lqcrw fn;k fd
tukcs gEt+k dk igyw pkd djkds mudk
ftxj fudyok;k vkSj mls eqg esa j[k dj
pckus dh dksf'k'k dhA vkSj dq'rksa ds dku
vkSj ukd ox+jS g vkt+k&, ftLe dk xqycw Un
xys dk gkj vkSj lhuk cUn cuk;kA13
cfYd ckt+ jkfo;ksa us rks ;gk rd c;ku
fd;k gS fd mlus gt+jr gEt+k ds ftxj
dks Hkwu dj [kk fy;kA14 mlls ml ,ukn
vkSj nq'euh dk vUnkt+k fd;k tk ldrk gS
tks ml [k+kunku ds enkZas vkSj vkSjrksa ds
fnyksa esa cuh gkf'ke] iSxE+ cjs bLykel0v0 vkSj
bLyke ds f[k+ykQ+ ikbZ tkrh FkhA
bl tax esa vxjps vke rkSj ij eqlyekuksa
dh tekvr esa cM+h vcrjh det+kjs h iSnk
gks xbZ Fkh exj vkf[k+j esa cuh gkf'ke vkSj
fcy&[k+l q l
w vyh bCus vch rkfycv0l0 dh
ryokj us eq[k+kfyQ+ tekvr dks f'kdLr nh
vkSj og gt+her [k+nq kZ csbT+tr+ h lwjr esa
okil xbZA vc mudh bUQ+js knh rkd+r jlwy
ds eqdk+ cys esa uk&dkQ+h lkfcr gks pqdh
FkhA blfy;s 5 fgtjh esa vk[k+jh dksf'k'k
mUgksua s ;g dh fd ftruh tekvrsa eqYds
vjc esa bLyke ds f[k+ykQ+ mudks fey
ldrh Fkha lcdks eqRrfgn ,dtqV fd;kA
;gk rd fd ;gwn dks lkt+ ckt+ djds
vius lkFk feyk;k vkSj bTrsekbZ rkd+r ,d
tqV gksdj ls nl gt+kj ds y'kdj ds lkFk
og bl tax ds fy;s vk;s ftldks blh
tRFkkcUnh dh otg ls ^^taxs vgt+kc** ds
uke ls ;kn fd;k tkrk gSA muds eqdk+ cys
esa eqlyeku rhu gt+kj Fks exj Q+kt S s eq[k+kfyQ+
dks bl erZck Hkh f'kdLr dk jksts+ cn ns[kuk
ulhc gqvk vkSj mudk ek;&,&ukt+ lwjek
13
bCus fgkke ft@2] is t @84] rcjh ft@3] is t @23
14
bLrhvkc ft@2] ist@786] rcjh ft@3] ist@43
twu&2017 ekfld ^^'kqvk&,&vey** y[ku
vez fcu vCnon bCus vch d+Sl vkejh]
vyh bCus vch rkfycv0l0 ds gkFk ls ryokj
ds ?kkV mrjkA15vcw lqfQ+;ku dks c&gkys
[k+Lrk o rckg eDdk okil tkuk iM+k vkSj
vc fgEers eqdk+ cyk o y'kdj d'k [k+Re gks
xbZ exj fny esa bu f'kdLrksa ls tks ?kko
iM+s Fks og dHkh Hkh Hkj u ldrs FksA
iSxE+ cjs bLykel0v0 us tc dqN vjls rd
;g ns[kk fd vc eq'kjsdhus dqj+ 'S k dh rjQ+
ls dksbZ taxh dkjokbZ ugha gksrh rks vkius
lu 6 fgtjh esa [k+ku&, dkck dh ft+;kjr
mejk dk bjknk fd;k vkSj eqlyekuksa dh
tekvr ds lkFk eDds dh rjQ+ jokuk gq,A16
vkids ikl cqnus dqc+ kZuh ds V FksA17
ftlls t+kfgj Fkk fd vki yM+kbZ ds fy;s
ugha tk jgs gSAa exj tc d+jq 'S k dks jlwy ds
vkus dh [k+cj igqp a h rks og [k+kfyn fcu
oyhn dh d+;knr esa ^^djkmy x+ehe** ukeh
ed+ke rd jlwyl0v0 dk jkLrk jksdus ds
fy;s fudy vk;sA
t+kfgj gS fd eqlyekuksa dh fgEersa blds
igys dh gkfly 'kqnk iSnjiS Q+rq gw kr thr
ls c<+h gqbZ Fkha vkSj lkeus ogh f'kdLr [k+nq kZ
gkjh gqbZ tekvr Fkh tks bl oD+r tax ds
fy;s dksbZ r;kjh Hkh u dj ldh Fkh blfy;s
;g cgqr vklku Fkk fd vki eqdk+ cys dk
gqDe ns nsrs vkSj Q+krsgkuk lwjr ls eDds esa
nkf[k+y gksrs exj iSxE+ cjs bLykel0v0 dks
veu ilUnh dk lqcrw nsuk FkkA twgh xnkZs
xqc+ kj mBrk ut+j vk;k vkius Q+jek;k% bl
jkLrs dks NksM+ nksA fdlh nwljs jkLrs ls vkxs
fudy pyksA pqukups nk;sa tkfuc dk :[k+
fd;k x;k vkSj vki ^^gel** ukeh txg
15
bCus fgkke ft@2] is t @112] rcjh ft@3] is t @48
16
bCus fgkke ft@12] is t @210] rcjh ft@3] is t @71
17
rcjh ft@3] is t @72
8
dh iq'r ij ls ^^lfu;rqy ejkj** ukeh
txg ls gksrs gq, gqnfS c;k dks tks jkLrk
tkrk gS m/kj eqroTts gq,A18
vkidh bl veu ilUnh ds eqtk+ gjs dk
tekvrs eq[k+kfyQ+ dks bl gn rd ,glkl
gqvk fd og Hkh okil pyh xbZ] vkSj mlus
vc ukek o i;ke [k+rks fdrkcr dk
flyflyk 'kq: fd;kA pqukups mjok fcu
eln lD+Qh+ us vkdj xqr+ xw&,&lqyg
dk vkx+kt+ fd;k vkSj gt+jr jlwys [k+nq kl0v0
dh lqyg ilUnkuk ckrksa ls ,slh [k+'q kxokj
fQ+tk+ d+k;e gqbZ fd lqgy S fcu vez d+jq 'S k
dk uqekbUnk cukdj xqr+ xw&, lqyg ds
fy;s gt+jr ds ikl Hkstk x;k vkSj mlus
viuh tekvr ds eqrkyckr is'k dj fn;s]
;g eqrkyckr lc eq'kjdhu ds gd+ esa Fks
vkSj muds t+fj;s ls c&t+kfgj iSxE+ cjs bLyke
dks nck;k tk jgk Fkk exj vkius bu lc
ckrksa dks eUt+jw Q+jek fy;k vkSj lqygukek
eqjRrc gks x;kA bl lqyg ukes ds 'kjk,r
gLcs t+y S FksA
1] jlwy bl lky vius eqRrcsbZu
lkfFk;ksa ds lkFk cx+jS ft+;kjr fd;s
gq, okil tk;sAa
2] nl lky rd vkil esa tax u gksA
3] tks 'k[+l d+jq 'S k esa ls vius oyh
ljnkj dh btkt+r ds cx+jS jlwy
vYykgl0v0 ds ikl pyk tk;s mldks
vki okil dj nsx a s exj tc vkids
ikl ls dksbZ fudy dj d+jq 'S k ds ikl
pyk tk;s rks d+jq 'S k okil u djsx a As
4] tks d+chy&,&jlwyl0v0 dk gyhQ+
fgek;rh gksuk pkgs og vkids lkFk
eqvkgn&,&nksLrh dj ys vkSj tks
d+ c hy&,&d+ q j S ' k ds lkFk
18
rcjh ft@3] is t @73
twu&2017 ekfld ^^'kqvk&,&vey** y[ku
eqvkgn&,&nksLrh djuk pkgs og muds
lkFk gks tk;sA
5] vkbUnk lky eqlyeku eDds dh
ft+;kjr ds fy;s vk ldsx a s bl rjg
fd ckf'kUnxkus eDdk rhu fnu ds fy;s
eDds dks [k+kyh dj nsx a s exj eqlyekuksa
dks ykft+e gksxk fd rhu fnu ds vUnj
eDds ls ckgj fudy tk;sa vkSj ,d
vkneh Hkh rhu fnu ds ckn eDdk esa
jgus u ik;sA
6] eqlyeku vius lkFk ml rjg ds
vlygs yk ldsx a s tSls eqlkfQ+j vius
lkFk j[krs gS]a ;kuh ryokjsa fu;ke ds
vUnj j[kh gqbAZ 19
;g ,slh x+jS eqrokft+u ;drjQ+k 'krsaZ
Fkha fd iSxE+ cjs bLykel0v0 ds vDlj lkFk
okyksa esa tks jlwy ds cyUn elkysg dh rg
rd igqp a us ls d+kflj FksA 'knhn cspuS h iSnk
gks xbZ FkhA rkjh[k+ ds vyQ+kt+ ;gk rd gSa
fd ^^yksxksa ds fnyksa esa vezs vt+he jlwy ds
fy, xqeku iSnk gqvk ;gk rd fd d+jhc Fkk
fd og gykdr esa eqcfryk gks tk;sAa ** bldk
eryc ;g gS fd muds vd+k;n esa rt+yt+y q
vd+hns esa MxexkgV gks x;kA ,slk fd
d+jhc Fkk fd og bLyke ls eqUgfjQ+ gh gks
tk;sAa 20
blh dk urhtk Fkk fd tc iSxE+ cjs [k+nq kl0v0
us eqvkgns dh rdehy ds ckn vlgkc ls
Q+jek;k fd mBks] d+cq kZfu;k djks vkSj fQj
ljksa ds cky eqM a ok dj okil pyksA rks
vkye ;g Fkk fd jlwyl0v0 gqDe ns jgs Fks
vkSj etes dh vDlfj;r [k+keks'k FkhA dksbZ
rkehy ds fy, mBrk u FkkA ;gk rd fd
tc gt+jr us mudh rjQ+ ls cs,srsukbZ
19
bCus fgkke ft@2] is t @216] rcjh ft@3]
is t @79 20
rcjh ft@2] is t @79
9
bf[+r;kj djds [k+nq tkdj d+cq kZuh dh vkSj
cky eqMa ok;s rks etcwju nwljs yksx Hkh [kM+s
gq, vkSj ljksa ds cky ewM
a uk ;k rjk'kuk 'kq:
fd;s exj jat vkSj lnes dk ;g vkye Fkk
fd ekywe gksrk Fkk ,d nwljs dks d+Ry dj
jgk gSA21
ysfdu jlwyl0v0 us vius lkfFk;ksa ds bu
tt+ckr dk dksbZ fygkt+ u fd;k vkSj dqQ + k+ j
ds bu tkfcjkuk 'kjk,r dks eUt+jw djds
okilh bf[+r;kj Q+jekbZA bl [+k;ky ls fd
vxj bl ekSds+ ij tax djds eDds dks
Q+rg fd;k tkrk rks dgus dks gks tkrk fd
jlwys bLykel0v0 p<+kbZ djds vk;sA bl
rjg tkjsgkuk geyk t+Yq e ds lkFk geyk
vkoj gksus dk bYt+ke vki ij vk,n fd;k
tkrkA fygkt+k vkius bl dk ekSdk+ u fn;k
vkSj lqyg ds 'kjk,r dh ikcUnh bl gn
rd Q+jekbZ fd vHkh ;g rgjhj [k+'q kd u
gksus ikbZ Fkh fd [k+nq lqgyS fcu vez tks
eq'kjdhu dh rjQ+ ls uqekbUn&, lqyg Fkk
dk yM+dk tks igys ls eqlyeku gks pqdk
Fkk vkSj mls flQ+Z bLyke ykus dh otg ls
?kj okyksa us yksgs esa tdM+ fn;k FkkA mo
oD+r ekSdk+ ikdj ik c&t+Uthj gksus gh dh
gkyr esa ok&eqgEenkg] ok&eqgEenkg dgrk
gqvk vk;k vkSj vius dks jlwy ds lkeus
Mky fn;kA lqgy S us tks ;g ns[kk rks og
[kM+k gks x;k] mls rekapk yxk;k vkSj xjhcku
idM+ dj [khaprk gqvk ys pykA mlus
iqdkj dj vkokt+ nh% ^^D;ksa eqlyekuks! D;k
eSa fQj eq'kfjdhu gh dh rjQ+ okil dj
fn;k tkaxk fd og eq>s nhu ls eqUgfjQ+
djus dh dksf'k'k djsAa ** exj gt+jrl0v0 us
dksbZ rv:Zt+ ,rsjkt+ ugha Q+jek;k vkSj
dgk% ^^,s vcw tUny! lcz dj ;g pUn fnu
21
rcjh ft@3] is t @80
twu&2017 ekfld ^^'kqvk&,&vey** y[ku
dh rDyhQ+ gSA vYykg rsjs fy;s vkSj reke
det+kjs eqlyekuksa ds fy;s tks eqkfjdhu ds
iats esa fxj+rkj gSa dksbZ d'kkb'k vklkuh
dh lwjr iSnk djsxkA bl oD+r rks ge us
bl d+keS ds lkFk ,d eqvkgnk dj fy;k gS
vkSj bl eqvkgns dh eq[k+kfyQ+r ge ugha
djsx a As **22
x+jt+ iSxE+ cjs bLykel0v0 us bu x+jS elkfo;kuk
x+jS cjkcjh 'kjk,r ij lqyg djds eDds
ls okilh bf[+r;kj dh vkSj nlwjs lky
eqvkgns ds eqrkfcd+ eDdk dh ft+;kjr ds
fy;s r'kjhQ+ ys x,] eq'kfjdhu us rhu fnu
ds fy;s 'kgj [k+kyh dj fn;k vkSj jlwyl0v0
vius lkfFk;ksa lesr eDds esa nkf[k+y gq,A
ejkfles ft+;kjr ctk yk;s vkSj fQj gLcs
eqvkgnk rhu fnu ds ckn eDds dks NksM+
fn;k vkSj enhus okil pys x,A23
exj eDds okys blds ckn eqvkgns ds nwljs
nQ+vkr nkSj esa vnes rv:Zt okns+ ij
d+k;e ugha jgsA eqvkgns esa d+ck,y d+chys
okyksa dks tks bf[+r;kj fn;k x;k Fkk fd og
ftlds lkFk pkgsa 'kjhd gks tk;sAa blds
ekrgr d+chy&,&[+kt q k+ vk iSxE+ cjs bLyke
dk gyhQ+ rjQ+nkj gqvk Fkk vkSj cuh c
us eq'kfjdhu ds lkFk gyhQ+ rjQ+nkj gksus
dk ,yku fd;k Fkk pwfd bu nksuksa d+chyksa esa
d+nhe vnkor Fkh blfy;s nksuksa ges'kk ,d
nwljs ds f[k+ykQ+ r;kj jgrs FksA
exj vc tks muesa gj ,d ,d
tkfuc eqvkgns Argument ds : ls
eqUlfyd gks x;k vkSj ;g r; ik x;k fd nl
cjl rd tkfucSu nksuksa rjQ+ ds yksxksa esa
22
rcjh ft@3] is t @79&80
23
bCus fgkke ft@2]is t @249&250] rcjh
ft@3]is t @100&101] cq [ k+ k jh ft@3]is t @36]eq f Lye
ft@2] is t @105
10
 esa tax u gksxh rks [k+t q k+ vk ds yksx eqrebu
gks x,A mUgksua s vlysgs ftLe ls mrkj fn;s
vkSj tax dh r;kfj;k rdZ dj nhaA
cuh c us bl ekSds+ dks x+uher le>k vkSj
cuh [k+t q k+ vk ij bl oD+r tc fd og ,d
ikuh p'es ds fdukjs eqdh+ e Fks geyk dj
fn;k vkSj cgqr ls yksxksa dks d+Ry dj
MkykA24 d+jq 'S k ds vknfe;ksa us Hkh ,sykfu;k
ugha rks [k+fq Q+;k cuh c dks enn igqpkbZ
vkSj og Hkh [k+t q k+ vk dh rckgh ds 'kjhd
gq,A etcwju d+chy&,&[k+t q k+ vk dk ,d
vkneh ftldk uke vez fcu lkfye Fkk
Q+j;kn djrk gqvk enhus x;k vkSj ml
oD+r tc iSxE+ cjs [k+nq kl0v0 vlgkc ds njfe;ku
efLtn esa r'kjhQ+ j[krs Fks mlus bUrsgkbZ
nnZ vUxst+ v'kvkj esa vius d+chys dh
:nkns x+e lqukbZ ftlds vkf[k+j esa gLcs
t+yS et+euw uT+e fd;k x;k FkkA
^^,s [k+nq k ds jlwyl0v0! vkidks ekywe gks fd
d+jq 'S k us vkils vgn f'kduh oknk rksMu+ k
dhA cuh c us gekjs d+chys ij p'kes ds
fdukjs dehuxkg ls geyk dj fn;kA og
le>rs Fks fd gekjk dksbZ Q+j;kn jl ugha
gSA vxj ge tax ds fy;s r;kj gksrs rks
mudh D;k etky Fkh fd og gels eqdk+ cyk
djrsA og rknkn esa Hkh de vkSj rkd+r esa
Hkh gekjs eqdk+ cys esa ges'kk lqcd q lkfcr gq,A
exj ge rks uekt+s 'kc esa el:Q+ FksA
mUgksua s :dw o lqtnw dh gkyr esa vkdj ge
dks d+Ry dj fn;kA**
bu v'kvkj dks i<+us ds nkSjku esa vkidh
gennhZ ds rvLlqjkr brus knhn gks x, Fks
fd vkius tokc esa dksbZ rohy dyke lquus
ds bUrstk+ j dh t+ger Hkh nsuk u pkgh vkSj
24
bCus gs kke ft@2] is t @260] rcjh ft@3]
is t @111
twu&2017 ekfld ^^'kqvk&,&vey** y[ku
v'kvkj [k+Re gksrs gh vkidh t+cku ls tks
tqeyk fudyk og ;g Fkk fd ^^d+n&uljrk
;k vez fcu lkfye** vUd+jhc vez fcu
lkfye dh enn gksxh blds urhts esa vki
brekes gqTtr ds njfe;ku dqN ejkfgy
r; djus ds ckn eqlyekuksa dks ysdj
eDd&,&eqvT+tes+ k dh rjQ+ jokuk gks x,A
vc rsoj cnys gq, FksA eq'kjsdhu esa rkd+rs
eqdk+ cyk rks vc Fkh gh ughaA mUgksua s gfFk;kj
Mky nsus equkflc le>s vkSj blh etcwjh
ds vkye esa vcw lqfQ+;ku us Hkh t+kgjh rkSj
ij bLyke d+cq y w dj fy;kA ftldk okd+; s k
;g gS fd vCckl fcu vCnqy eqRrfyc vkSj
vcw lqfQ+;ku esa iqjkus t+ekus dh nksLrh FkhA
bl jkr dks tc jlwyl0v0 eDds ds d+jhc
igqp
a pqds Fks vkSj e'kfjdhu ij fgjkl [k+kQ S +
Nk;k gqvk FkkA vcw lqfQ+;ku pUn vknfe;ksa
ds lkFk jlwys [k+nq k dh uD+yks gjdr dk
gky ekywe djus ds fy;s 'kgj ls ckgj
fudykA blh oD+r vCckl bl fQ+ esa
fudys Fks fd vxj d+jq 'S k us iSxE+ cjs [k+nq k dh
eq[k+kfyQ+r cjd+jkj j[kh rks ;g lc vkt
ekjs tk;sx a As vcw lqfQ+;ku dks ogk ik dj
mUgksua s dgk] dqN [k+cj gS\ jlwyl0v0 nl
gt+kj eqlyekuksa dh tebZ;r fxjksg ds
lkFk vk;s gS]a rqe mudk eqdk+ cyk gjfxt+
ugha dj ldrsA vcw lqfQ+;ku us dgk fQj
vkidh D;k jk; gS\ eq>s D;k djuk pkfg,\
mUgksua s dgkA vkvks esjs lkFk V ij cSB
tkvks vkSj jlwyl0v0 ds ikl py dj veku
gkfly dj yks ojuk vxj rqe muds gkFk
vkx, rks cx+jS d+Ry fd;s u NksMx s+ As vcw
lqfQ+;ku dks ;g t+fj;k x+uher ekywe gqvk
og ukd+s V ij ihNs cSB x;k vkSj vCckl
mls fy;s gq, iSxE+ cjl0v0 ds ikl gkft+j
gq,A jlwys [k+nq k ls mlds fy;s veku pkghA
11
iSxE+ cjl0v0 us Q+jek;k fd vPNk bl oD+r
veku gSA lqcg dks mUgsa fQj esjs ikl ykbZ;xs kA
gLcs gqDe lqcg dks vCckl us vcw lqfQ+;ku dks
gkft+j fd;kA gt+jrl0v0 us mldks bLyke dh
nkor nhA og ilks is'k djus yxkA vCckl us
dgk bLyke d+cq y w djks ugha rks tku dh [k+jS
ughaA ;g lqu dj vcw lqfQ+;ku us bLyke
d+cq yw dj fy;kA25 cq[k+kjh dh fjok;r ls
t+kfgj gksrk gS fd vcw lqfQ+;ku vkSj mlds
lkFkh tc ekywekr gkfly djus ckgj fudys
rks bRrsQk+ d+ ls y'djs bLyke ds igjs nkjksa
ds gkFkksa esa fxj+rkj gks x, vkSj jlwyl0v0
dh f[k+ner esa gkft+j fd;s x,A bl oD+r
vcw lqfQ+;ku us bLyke d+qcwy fd;kA26
iSxE+ cjs [k+nq kl0v0 dh ;g oqlvrs d+Ych Fkh
fd vkius vcw lqfQ+;ku dh u flQ+Z tku
c[+'kh Q+jekbZ cfYd ,yku dj fn;k fd tks
vcw lqfQ+;ku ds ?kj esa iukg ys ys mls Hkh
veku gS vkSj tks efLtnqy gjke dkck esa
nkf[k+y gks tk;s mls veku gS vkSj tks vius
?kj dk njokt+k cUn djds cSB tk;s og Hkh
veku esa gSA27 nwljh fjok;r esa efLtnqy
gjke dkcs esa nk[k+ys ds ctk;s ;g gS fd
tks gfFk;kj Mky ns mls veku gSA28 vkSj
eDds esa nkf[k+y gksus ds ckn rks vkius lc
gh dh tku c[+'kh dj nhA vkius eDds ds
vknfe;ksa ls tks vkids lkeus Fks iwNk D;ksa
rqEgkjk D;k [+k;ky gS eSa rqEgkjs lkFk D;k lqyd
w igyh lwjr ls T+;knk [k+rjukd lkfcr gks
d:xk\ mUgksua s dgk gesa usdh gh dk xqeku gSA
vki gekjs Q+;kt+ HkkbZ gSa vkSj Q+;kt+ HkkbZ
ds csVs gSAa Q+jek;k% vt+gcks vQ+vUrqe
ryd+k^^tkvks rqe lcdks eSua s NksM+ fn;kA29
mlds ckn vcw lqfQ+;ku dh choh fgUn us
25
rcjh ft@3] is t @116 26
cq [ k+ k jh ft@3] is t @29
27
rcjh ft@3] is t @116
28
lgh eqfLye ft@2] ist@104
twu&2017 ekfld ^^'kqvk&,&vey** y[ku
Hkh ftlds bUrsdk+ eh tt+ckr dh rLohj taxs
vksgn esa lkeus vk pqdh gSA bLyke d+cq y w
fd;k vkSj ftrus l[+r vkSj eqrvfLlc
dV~Vj ,dkfcj ljnkj d+jq 'S k ml oD+r
ckd+h Fks lc gh eqlyeku gks x,A30 exj
et+djw k ij c;ku fd, gq, okd+; s kr ls
gj bUlku ;g lkspus ij etcwj gS fd cscl
gks tkus ds ckn vkneh lj >qdk ldrk gS]
gkFk jksd ldrk gS] gfFk;kj Mky ldrk gS]
t+cku cUn dj ldrk gS ysfdu vius fny
esa rCnhyh ugha iSnk dj ldrkA vius d+Yc
esa ;d+hu dh flQ+r iSnk ugha dj ldrkA
vkSj viuh uQ+jr dks eksgCcr ls rCnhy
ugha dj ldrkA og uQ+jr o nq'keuh tks
mu gqnnw rd igqp pqdh Fkh ftudk eqtk+ gjk
xqft+'krk okd+;s kr ls gks pqdk gS D;k bl
lcds ckn eksgCcr o vd+hnr ls rCnhyh
gks ldrh gS\ vke mlwys fQ+rjr vkSj okd+;s kr
dh jQ+rkj ds eqrkfcd+ ;g ckr x+jS eqefdu
ekywe gksrh gSA vke fQ+rjr ds eqrkfcd+
flQ+Z bruk le>k tk ldrk gS fd og
nq'eu tks vc rd QqUdkjs ekjrs gq, vt+ngs
dh rjg lkeus ekS t w n Fkk vc ekjs
vkLrhuvkLrhu dk lki cu dj [k+fq Q+;k
jh'kh nokfu;ksa lkft+'k jpus yxs ;k
equkfQ+dr+ ds fy;s vkt+kn gks x;k vkSj
dksbZ lqcg ugha fd nq'eu ekStnw k lwjr esa
ldrk gSA ;gh [+k;ky Fkk fd muds ckjs esa
bLyke ds uD+dk+ n bLyke dh ij[k j[kus
okys gt+jr vyh fcu vch rkfycv0l0
dkA vkius Q+jek;k% ^^;g yksx gd+hd+ru bLyke
ugha yk;s Fks cfYd bLyke ds lkeus mUgksua s
gfFk;kj Mky fn;s Fks vkSj clA**
rcjh ft@3] ist@120
29
30
rcjh ft@3] ist@121
12