6
'kghns bUlkfu;r
vk;rqYykfgy mt+ek lS;nqy myek ekSykuk lS0 vyh ud+h ud+oh rkck ljkg
;g cM+k nwj jl okd+; s k gSA vxj
vyh fcu vch rkfycv0l0 viuh ekrgrh esa
eqvkfo;k ,sls 'k[+l dh gqdew r dksnhuh Q+jht+s
ds ekrgr cjnk'r ugha dj ldrs Fks rks
mlds ckn dHkh gqlSuv0l0 cSvr djds
eqvkfo;k ls c<+dj ;t+hn ,sls 'k[+l dh
gqdew r D;ksd a j rLyhe dj ldrs gSAa \
fQj Hkh gt+jr vyh fcu vch rkfycv0l0 us
eqvkfo;k ds uke tks [k+r fy[kk mlesa dksbZz
l[+rh o nq:'rh] ycks ygts dh rY[k+h vkSj
taxtw;kuk vUnkt+ u Fkk cfYd ,d cjljs
bd+rns kj vkus okys gkfdes vkyk dks vius
fdlh vkfey dks ftl rjg dk [k+r fy[kuk
pkfg;s oSlk gh FkkA bl [k+r esa et+euw tks
e'kgwj eqvfjZ[k+ okd+nh dh fdrkc vy&tey
ls eUd+y w gS gLcs t+y S gSA
^^rqedks ekywe gksxk fd eSua s eqlyekuksa ds
eqvkeykr esa vius nkeu dks fdl rjg
lkQ+ j[kk vkSj fdl rjg r[+rs f[k+ykQ+r ls
cs ,srus kbZ nwjh bf[+r;kj djrk jgkA ;gk
rd fd og gqvk tks Vy u ldrk Fkk
d+Rys mleku vkSj mlds ckn esjs fy;s
pkj&,&dkj ckd+h u jgkA ;g okd+; s kr
cgqr rwykuh gSAa cgjgky tks gksuk Fkk og
gqvk vkSj vc tks gkykr is'k gSa og vk[kksa ds
lkeus gSAa vc rqe ogk ds yksxksa ls cSvr
gkfly djks vkSj vius ;gk ds vknfe;ksa ds
,d o+n ds lkFk esjs ikl gkft+j gksA**1
eqvkfo;k vxj eq[k+kfyQ+r ij igys gh ls
1
ugtq y cykx+ k ft@2] is t @140
vxLr&2017 ekfld ^^'kqvk&,&vey** y[ku
rqys gq, u gksrs rks bl [k+r ds et+euw ij
mUgsa vey djuk pkfg;s Fkk exj ogk rks
,sukn nq'euh o eq[k+kfyQ+r dh fpaxkfj;k
igys ls lqyx jgh FkhaA vkf[k+j vkids eqdk+ cys
esa d+Rys mleku dk x+yr bYt+ke rjk'kk
x;k vkSj bl cgkus ls vkidh eq[k+kfyQ+r
dk >aMk pk fd;k x;kA
eqvkfo;k us 'kke okyksa dks gt+jr vyh bCus
vch rkfycv0l0 ds f[k+ykQ+ bl x+yr rksger
dks muds t+gs u u'khu djds iwjs rkSj ij
eq'krby dj fn;kA efLtns tkek nfe'd+ esa
ekreh tYls fd;s x,A ed+ry w [k+yhQ+k dk
[k+uw Hkjk dqrkZ feEcj ij Mky fn;k x;k vkSj
vkye ;g Fkk fd ipkl lkB gt+kj dk
etek mls ns[k ns[k dj ukyk o t+kjh
djrk vkSj bl tks'ks fjD+dr+ esa muls dgk
tkrk Fkk fd vc rqEgsa vyhv0l0 ls bl [k+uw
dk cnyk ysuk gSA2 vc gt+jr vyhv0l0
'kke dh eqfge ds rnk:d dk lkeku djuk
pkg jgs Fks tks ;d c;d ;g [k+cj vkbZ fd
rygk vkSj t+cq jS us t+ktS &,&jlwy vkb'kk
fcUrs vch cdj dks vkeknk djds vkids
f[k+ykQ+ egkt+ r;kj dj fy;k gSA 3
og yksx tks iPphl cjl rd gt+jr vyhv0l0
dks eSnkus tax ls fcydqy vykgsnk jgrs gq,
[k+keks'kh dh ft+Unxh xqtk+ jrs ns[k pqds Fks
mUgsa ;d+hu gksxk fd gt+jr vyhv0l0 fdlh
u fdlh rjg bl d+ft+;s >xM+s dks jQ+k
2
rcjh ft@5] is t @163 3
rcjh ft@5] ist@164
5
nQ+k dj nsx a As vkSj tax dh ukScr u vkus
nsxa s exj mUgksua s ns[k fy;k fd ogh vyh tks
viuh ryokj dks brus vjls rd fu;ke esa
j[k pqds Fks fd tokuh xqtj+ ds cq<k+ ik vk
x;k FkkA vkt og ft+Eesnkjh vius ij
vk;n gks tkus ds ckn vkbZu o mlwy vkSj
gd+ dh fgQ+kt+r ds fy;s tax ij fcYdqy
r;kj gSAa cs'kd beke gqluS v0l0 us ns[kk fd
muds finjs cqtx q+ oZ kj us bl mlwy dh l[k+rh
ds lkFk ikcUnh Q+jekbZ fd tc rd Q+jhd+s
eq[k+fyQ+ veyu tax dh bCrsnk u dj ns]
ml oD+r rd ryokj fu;ke ls u fudkyh
tk;sA pqukups tey4 ds eSnku esa ;gh gqvk
fd tc lqQQ w+ s+ y'dj y'dj dh lQ+as
eqjRrc gks pqdha rks gt+jr vyh fcu vch
rkfycv0l0 us ,d d+jq vku gkFk esa ysdj
vius lkfFk;ksa ls Q+jek;k fd dkSu gS tks
bl d+jq vku dks ys tk dj mUgsa bl ij
vey djus dh nkor ns exj ;g crk, nsrk
gw fd og d+Ry dj fn;k tk;sxkA ;g
lqudj vgys dwQk+ esa ls ,d toku ftldk
uke eqfLye Fkk [kM+k gks x;kA dgk eSa tkxkA
gt+jr us lqdrw Q+jek;k vkSj fQj cyUn
vkokt+ ls dgk dkSu gS tks bl d+jq vku dks
ys tkdj mUgsa bl ij vey dh nkor ns
exj og d+Ry gks tk;sxkA fQj [kM+k gqvk
rks ogh tokuA gt+jr us fQj lqdrw fd;k
vkSj fQj ogh vyQ+kt+ cyUn vkokt+ ls
dgsA tc fQj ogh toku [kM+k gqvk rks
vkius og d+jq vku mlds fliqnZ fd;k og
mls ysdj lqQQ w+ s+ eq[k+kfyQ+ ds lkeus x;kA
t+kfyeksa us mldk nkguk gkFk d+rk dj
4
tey vjch esa V dks dgrs gSa pwafd bl tax esa
t+kSt&, jlwy vkbkk dks ,d V ij egfey esa lokj
djds gt+ j r ds eq d + k fcy ij yk;k x;k Fkk blfy;s
bl dk uke tey gqvk
vxLr&2017 ekfld ^^'kqvk&,&vey** y[ku
fn;k rks mlus d+jq vku dks nksuksa dVs gq,
ckt+vw ksa ls Fkke dj lhus ls yxk fy;kA
bl gkyr eas fd [k+uw dh mlds diM+kas ij
ckfj'k gks jgh FkhA mlds ckn og d+Ry dj
fn;k x;kA vyh fcu vch rkfycv0l0 iqdkjs
fd vc bu ls tax gyky gks xbZA5 vc
nqfu;k us ns[kk fd ogh ryokj tks cnz]
vksgn] [k+Und+ vkSj [k+Scj esa fdlh oD+r
ped pqdh Fkh tey ds eSnku esa pedus
yxrh gSA ogh gkFk gS vkSj gkFk dh lQ+kbZA
ogh fny gS vkSj fny dh rkd+rA ;gk rd
fd tey dk ekfjdk Q+jhd+s eq[k+kfyQ+ dh
f'kdLr ij [k+Re gqvk ml oD+r gt+jr
vyh fcu vch rkfycv0l0 us Q+jhd+s eq[k+kfyQ+
dh ljfxjksg mEeqy ekseus hu vkb'kk ds lkFk
og 'kjhQ+kuk vkSj ck&bT+tr+ crkZo fd;k
tSlk fd fdlh Q+krsg us vius eQ+rgw gkjk
gqvk Q+jhd+ ds lkFk ugha fd;k gksxkA 6 ;g
ekfjdk jksts+ iat'kEck tqejs kr 10 tekfnml
lkfu;k lu 36 fgtjh esa is'k gqvkA 7
t+kfgj gS fd vke vlckc ds fygkt+ ls vc
tukcs vehjv0l0 dk flu yM+kbZ;ksa dh meaxksa
dk eqrd+kt+h ugha FkkA mulB cjl dh mez
Fkh exj vkidk iPphl cjl dh [k+keks'kh ds
ckn vc eSnkus tax esa vk tkuk ,syku dj
jgk Fkk fd gd+hd+ru gekjk gjdr o lqduw
lc Q+tZ+ ds ,glkl dk urhtk gksuk pkfg;sA
Q+tZ+ dh iqdkj ij gesa ges'kk tokc nsuk
pkfg;sA mlwy vkSj Q+tZ+ ds gqnnw esa tt+ckr
dk rd+kt+k vkSj flu dk b[k+ry s kQ+ dksbZ
pht+ ugha gSA vxj Q+tZ+ gekjk [k+keks'kh
5
rcjh ft@5] is t @205&206
6
r+lhy ds fy, ns[kks rcjh ft@5- ist@203&205]
218] 219] 225 7rcjh ft@5] is t @219
6
dk gks rks pkgs tokuh dh reke meaxas d+ne
mBkus ij vkeknk dj jgh gksa fQj Hkh gedks
viuh ft+Unxh [k+keks'kh ds lkFk xqtk+ j nsuk
pkfg;s vkSj tokuh lqduw ds vkye esa clj
djuk pkfg;sA vkSj vxj Q+tZ+ gekjk veyh
bd+nke dk gks rks pkgs cq<k+ is dk bt+egs yky
det+kjs h ftLekuh d+Oq orksa dks eqrvfLlj
Hkh fd;s gks exj gesa vT+e o bjkns ds d+neksa
ij [kM+k gksuk pkfg;s vkSj og djuk pkfg;s
tks tokejnkuk fgEer dk rd+kt+k gSA
m/kj 'kke esa b'krsvky vaxt s h+ eqlyly
tkjh jghA tukcs mleku dk [k+uw Hkjk dqrkZ
vkSj mudh t+kt S k uk;yk dh dVh gqbZ maxfy;k
feEcj ij vkostk+ vkSj mlds lkeus fxj;k
o t+kjh] ;g flyflyk ,d lky rd cjkcj
tkjh jgkA cgqr ls vgys kke us d+le [kkbZ
dh og vkSjrksa ds d+jhc u tk,sx a s flok xqL+ ys
okftc ds fdlh fnu ugk;sx a s ugha vkSj fcNkSus
ij lks,x as s ugha tc rd mu vknfe;ksa dks
tks d+Rys mleku esa kjhd Fks d+Ry u dj
ysx a As 8 bl rjg eqvkfo;k us iwjs 'kke dks
gt+jr vyhv0l0 ds f[k+ykQ+ cjvax[s r+ k HkM+dk
dj fn;k exj vkius viuh tkfuc ls bLykg
dh dksf'k'k tkjh j[khA pqukups blh ds fy;s
vkius tqjjS fcu vCnqYykg fctyh dks nfe'd+
Hkstk exj bldk dksbZ Hkh urhtk u fudykA
vkf[k+j dks fl+Qh+ u dh tax ds fy;s Q+kt S as
eSna ku esa vk xbZAa vc Hkh vkius Q+gekb'k
vkSj ulhgr dk flyflyk ekSdQ w+ + Bgjk
ugha fd;kA c'khj fcu vez fcu eksgflu
vUlkjh] lbZn fcu d+l S genkuh vkSj 'kcl
fcu jcbZ reheh bu rhu vknfe;ksa dks
eqvkfo;k ds ikl jokuk Q+jek;k fd og tk
8
rcjh ft@5] is t @235
vxLr&2017 ekfld ^^'kqvk&,&vey** y[ku
dj bRrsgkn o bRrsQk+ d+ vkSj brkvr o
bTrsek dh rjQ+ nkor nsAa exj bl veu
ilUnkuk is'k d+neh dk tokc ;g feyk fd
iyV tkvks esjs ikl ls D;ksfa d esjs rqEgkjs
njfe;ku cl ryokj ls Q+Slyk gksxkA9
dgk rks gkfdes 'kke ds ;g taxtw;kuk vUnkt+
vkSj dgk gt+jr vyhv0l0 dh og xqr+ xw tks
vkius ueqbUnxkus 'kke gchc fcu eqfLye
Q+gjh] 'kjgchy fcu ler vkSj ev~u fcu
;t+hn fcu v[+kul ds lkeus Q+jekbZ Fkh
ftles vkius dgk Fkk% ^^rqe yksxksa dks fdrkcs
[k+nq k vkSj lqUurs jlwy] ckfry dks ikeky
djus vkSj gd+ dks ft+Unk djus dh tkfuc
nkor nsrk gwA**10 ysfdu vkidh ;g nkor
eqLrjn dj nh xbZ vkSj fcy vkf[k+j eqlyekuksa
dk [k+uw csnjsx+ cgk;k tkus yxkA
bl tax ds vkx+kt+ vluk vkSj vUtke esa
cgqr ls tkft+cs roTtksg mewj is'k vkrs
jgsA igys ;g fd bl tax esa Hkh gt+jr
vyhv0l0 us viuh Qk+t S dks fgnk;r dj nh
fd tc rd nq'eu bCrsnk u djs rqe tax
u djukA 11 vkius bu reke ekjdksa esa tks
uke fugkn eqlyekuksa ds lkFk is'k vk;s gSa
cjkcj viuh Q+kt S dks ;g fgnk;r Q+jekbZ
fd ml oD+r rd tax u NsMu+ k tc rd
fd og bCrsnk u djsAa blfy;s fd rqEgkjh
gqTtr csgefnYykg gD+dk+ fu;r ds fygkt+
ls rks reke gS gh] vc ;g rqEgkjk tax esa
bCrsnk u djuk vkSj m/kj ls bCrsnk gksuk
muds eqdk+ fcys esa et+hn brekes gqTtr dk
ckbl gks tk;sxk vkSj tc yM+kbZ fNM+ tk;s
vkSj fQj nq'eu dks f'kdLr gks rks fdlh
9 10
rcjh ft@5] is t @243 rcjh ft@6] is t @4
11
rcjh ft@5] ist@238
7
Hkkxrs gq, dk ihNk u djukA fdlh t+[e+ h
ij gkFk u mBkukA fdlh vkSjr dh csgjq erh
u djukA fdlh eD+ry w ds vkt+k d+rk u
djuk] [+;ke esa fcyk btkt+r nkf[k+y u
gksukA muds eky o vlckc dks u ywVuk
vkSj nq'euksa dh vkSjrsa rqEgsa vkSj rqEgkjs ljnkjksa
dks xkfy;k Hkh ns ra ks mUgsa dksbZ bZtk+ u
igqp a kukA12
blds vykok ;g Hkh ,d okd+; s k lkeus
vk;k fd eqvkfo;k ds eqdn+ n~ erqy tS'k Q+kt S eqdk+ cys ds fy;s eSnku esa ugha vk;sA cjf[k+ykQ+
dk og fgLlk tks cM+h Q+kt S ds fy, jkg
geokj djrk gS vcqy vkoj lyeh us ugjs
Q+jq kr ij d+Ct+k dj fy;k vkSj gt+jr vyhv0l0
ds y'dj ij ikuh cUn dj fn;kA etcwju
vkius ikuh ds fy;s tax dk gqDe fn;kA
vkids y'dj us vcqy vkoj lyeh dh
Q+kt S ls ?kkV Nhu fy;k vkSj ;g bjknk
fd;k fd vc nq'eu dh Q+kt S ij blh rjg
ikuh cUn dj fn;k tk;sA tSlk mlus ge
ij cUn fd;k FkkA exj gt+jr vyh fcu
vch rkfycv0l0 us mldks xokjk u Q+jek;kA
vkius dgk og mudk Q+v s y
~ dke Fkk
exj rqe mUgas ikuh ls u jksdksA brfeuku ds
lkFk lsjkc gksus nksA
blls ;g lcd+ fn;k tk jgk gS fd gekjh
eq[k+kfyQ+ tekvr bUlkfu;r vkSj v[k+ykd+
esa fdruh gh iLr gks tk;s exj gedks ges'kk
cyUn t+jQ+h ls dke ysuk pkfg;sA vkSj
mlds dehuk rt+sZ vey dk eqvkostk+ mlds
feLy ls ugha djuk pkfg;s cfYd gesa
bUlkfu;r dh cyUnh dk rg+Qt q+ + djuk
t+:jh gSA
taxs fl+Q+hu esa gt+jr vyh fcu vch
12
rcjh ft@6] is t @6
vxLr&2017 ekfld ^^'kqvk&,&vey** y[ku
rkfycv0l0 dks eqlyekuksa dh [k+jaw t s h+ ls cM+h
rdyhQ+ eglwl gks jgh FkhA pqukups vkius
iqdkj dj vehjs 'kke ls dgk fd blls D;k
gkfly gS fd vke eqlyekuksa dk [k+uw Q+;kt+h
ds lkFk cg jgk gSA cl rqe fudy vkvks
eSnku esa vkSj eSa vktk vkSj bl tax dk
Q+lS yk gks tk;sA13 exj eqvkfo;k us bl
[k+rjs dks viuh t+kr ds fy;s eksy u fy;kA
og nwljksa ds xys dVokrs jgs vkSj [k+nq dHkh
blds gt+jr vyhv0l0 tku dks tku u
le>rs gq, cjkcj eqtkgnhu dh lQ+kas ds
vkxs vkxs FksA blfy;s fd mudk t+ehj
eqrebu FkkA og 'kgknr ds eq'rkd+ FksA
mudk rks d+ky S Fkk fd ^^eSa ekSr ds lkFk
blls T+;knk ekuwl gw ftruk cPpk vkx+k's ks
eknj ls ekuwl gksrk gSA** cs'kd og ml
ekSr dks uk&ilUn djrs Fks tks cqtf+ nyh ds
lkFk fcLrjs bLrsjkgr vkjkensg fcLrj ij
gksA pqukups vlgkc ls Q+jekrs Fks fd ;kn
j[kks vxj rqe d+Ry u gq, rks viuh ekSr
ejksxs vkSj d+le ml [k+nq k dh ftlds d+Ct+s
esa esjh tku gS fd gt+kj t+jcrsa ryokj dh
tks lj ij iM+as vklku gSa Q+'kZs [+okc ij
,sfM+;k jxM+ dj ejus lsA14 pqukups mudk
rt+sZ vey ges'kk blh dk et+gj jgk FkkA
bCrsnk&,&'kckc esa tc gj bUlku dks ft+Unxh
bUrsgkbZ vt+ht+ gksrh gS jlwy dk bj'kkn fd
vyh esjs fcLrj ij lks jgks vkSj vyh dk
c&lj o p'e vkeknk gks tkuk bl dk
rt+djs k igys gks pqdk gSA ;g dksbZ ekewyh
ckr ugha FkhA ekywe Fkk fd [k+uw ds I;kls
nq'eu dh f[kaph gqbZ ryokjsa fy;s d+Ry ij
13
rcjh ft@6] is t @203 14 bjkkn is t @128
8
vkeknk gSa exj ogk jkgs gd+ esa ekSr rks
[k+'q kxokj le>h tkrh FkhA
blh taxs fl+Qh+ u esa ,d ekSds+ ij beke
gluv0l0 ls Q+jek;k%
^^rqEgkjs cki dks dksbZ ijokg ugha gS fd ekSr
ml ij fxj jgh gS ;k og [k+nq ekSr ds ij
fxj jgk gSA**15 fQj ,sls cki ds tks csVs gksa
ftuds lkeus ;g lhjr gks vkSj ftuds
dkuksa esa ;g ckrsa iM+ jgh gksa mUgsa ekSr dk
vUns'kk D;ksadj jg ldrk gSA pqukups
gqluS v0l0vius HkkbZ glu vkSj eksgEen fcu
g+ufQ+;k ds lkFk bl tax esa cjkcj ls
fgLlk ys jgs Fks vkSj l[+r ls l[r ekSdk+ as ij
flckrs d+ne ds tkSgj fn[kyk jgs FksA rkjh[k+
us ,d ,sls ekSds+ dh rLohj d'kh djrs gq,
fd tc vyh fcu vch rkfycv0l0 ds y'dj
dk cM+k fgLlk f'kdLr [kk pqdk Fkk fy[kk gS
fd ml oD+r ugha jg x, Fks vyhv0l0 ds
ikl exj cM+s Q+tZ+ 'kukl vkSj iqjftxj
vQ+jkn] ml oD+r vkius vius ?kksMs+ dk
:[+k eSljk dh tkfuc Qsjk fd ft/kj
d+chy&,&jch;k ds yksx vc rd nq'euksa
dk eqdk+ cyk dj jgs FksA jkoh ftldk uke
t+nS fcu ogc tguh gSa c;ku djrk gS fd
eSa ns[k jgk Fkk vyhv0l0 dks fd vki jfc;k
dh Q+kt S dh rjQ+ tk jgs Fks vkSj vkids
Q+jt+Un gluv0l0 o gqluS v0l0 vkSj eksgEen
gufQ+;k vkids lkFk lkFk Fks vkSj rhj vyh
ds dku vkSj 'kkuksa ds ikl ls xqtj+ jgs Fks
exj vki ds Q+jt+Un c<+ c<+dj flij cu
tkrs Fks vkSj vius cki dh fgQ+kt+r djrs
FksA16 D;k ;g tt+c&,&fQ+nkdkjh vkSj
d+cq kZuh dk ekewyh eqtk+ gjk gS tks vyhv0l0
15
rcjh ft@6] is t @11
16
v[k+ c k:Rrs o ky is t @184] rcjh ft@6] is t @10
vxLr&2017 ekfld ^^'kqvk&,&vey** y[ku
dh vk[kksa ds lkeus mu lkgct+knksa ls t+kfgj
gks jgk Fkk\ D;k blds ckn dHkh ;g [+k;ky
fd;k tk ldrk gS fd vyhv0l0 ds ;g
cgknqj csVs ekSr ds Mj ls fdlh Q+tZ+ esa
dksrkgh djsa ;k fdlh ckfry rkd+r ds
lkeus tku ds [+kkSQ+ ls lj >qdk;sAa
blh fl+Qh+ u ds eSnku esa ,d vkSj eatj+ dk
Hkh eq'kkgnk gqvkA og ;g fd ,Su tax dh
gkyr esa gt+jr vyhv0l0 dh fuxkg vkQ+rkc
ij FkhA bCus vCckl us lcc nj;k+r fd;kA
gt+jr us Q+jek;k fd ns[krk gw fd uekt+s
t+kgs j dk oD+r vk;k ;k ughaA bCus vCckl
us vt+Z fd;k] D;k ;g uekt+ dk ekSdk+ gS\
tax rks gks jgh gSA vkius Q+jek;k fd vkSj
;g gekjh tax fdl ckr ds fy;s gS\ blh
uekt+ ds fy;s rks tax dj jgs gSAa
;g bcknrs bykgh ds Q+tZ+ dh vgfe;r dk
,d csfeLy veyh nlZ Fkk fd rhjksa dh
ckfj'k gks ;k vkx cjl jgh gksA tc uekt+
dk oD+r vk;s rks ykft+e gS fd bl Q+tZ+ ds
vnk djus ds fy;s [kM+s gks tk;sAa
tax dks cgqr rwy gks pqdk FkkA vkf[k+j ,d
fnu gt+jr vyh fcu vch rkfycv0l0 us
r; dj fy;k fd vc eqdEey Q+rg gkfly
djus ds ckn gh tax dks ekSdQ w+ + fd;k
tk;sxkA ,d fnu vkSj jkr eqlyly
gaxke&,&nkjks xhj /kM+ idM+ cjik jgk
ftlds urhts eas Q+kt S s 'kke ds d+ne m[kM+us
yxs vkSj eqvkfo;k dks f'kdLr dk ;d+hu gks
x;kA exj vez fcu vkl us ml fnu ds
fy;s ,d pky mBk j[kh FkhA og ;g fd
Q+kjS u d+jq vku uStk+ as ij cyUn dj fy;s x,
vkSj funk nh xbZ fd HkkbZ;ks ;g fdrkcs [k+nq k
gh gekjs vkSj rqEgkjs njfe;ku Q+l S yk dj
nsxhA 'kke okys lc gykd gks x, rks 'kke
9
ds gqnnw dk dkSu fuxgcku gksxkA 17 gkykfd
vkx+kt+s tax ls igys gh gt+jr vyhv0l0
d+jq vku ds Q+l S ys dh nkor ns pqds FksA
exj bl oD+r dke;kch ds r[k+;qykr dh
fcuk ij vyh dh nkor dks eqLrjn dj
fn;k x;kA vc f'kdLr ds vk[k+jh vUtke
ls cpus ds fy;s d+jq vku njfe;ku esa yk;k
tk jgk FkkA gt+jr vyhv0l0 us viuh Q+kt
okyksa dks bl eDdkjh vkSj pkyckt+h ls
vkxkg fd;k vkSj lkQ+ Q+jek;k fd ;g
yksx u vgys nhu gSa vkSj u vgys dqv + kZuA18
exj vkidh Q+kt S ds cgqr ls yksx vkils
eqUgfjQ+ gksdj bl ckr ij eqflj gks x, fd
vc ryokj jksd yhft;sA ugha rks gekjs
vkids njfe;ku ryokj pysxhA ;g cM+h
d'ked'k dk ekSdk+ FkA nq'eu ls eqdk+ cys
ds gaxke esa ,slh lwjr iSnk gks tkuk fd [k+nq
viuh Q+ktS esa ryokj pyus yxs ,d bUrsgkbZ
gkSyukd lwjrs gky FkhA ftls gt+jr vyh
fcu vch rkfycv0l0 xokjk u dj ldrs FksA
etcwju vkius tax ds byfrok tax cUnh
dk gqDe fn;k vkSj r; ik;k fd ,d gde
vgys 'kke dh rjQ+ ls uket+n gks vkSj ,d
vgys dwQk+ dh rjQ+ lsA exj vgys 'kke
dh rjQ+ ls vez fcu vkl ,slk vehjs 'kke
dk u+ls ukfrd+k cksyus okyk eqdj+ jZ fd;k
x;k vkSj tc gt+jr vyh fcu vch
rkfycv0l0 us pkgk fd ekfyds v'rj ;k
vCnqYykg fcu vCckl ;k fdlh nwljs ,sls
gh vius eq[k+fyl vkSj [kSj[+okg dks viuh
tkfuc ls eqdj+ jZ djsAa rks ogh Q+kt S okys
fQj fcxM+ x,s fd ;g yksx rks fcYdqy bl
tax ds ft+Eesnkj gSa ge mudks D;ksa dj
17
rcjh ft@6] is t @46
18
rcjh ft@6] ist@27] bjkkn ist@144
vxLr&2017 ekfld ^^'kqvk&,&vey** y[ku
eqdj+ jZ djsAa 19 vkf[k+j lcus vcw ewlk v'kvjh
dks tks igys gh gt+jr vyhv0l0 dh
eqokfQ+dr+ ls xqjt s + dj pqds Fks viuh tkfuc
ls eqdj+ jZ fd;kA elygrs oD+r ;gh Fkh
D;ksfa d viuh tekvr esa [k+jaw t s h+ dk bUlsnkn
jksduk blh ij ekSd+wQ+ Fkk fd gt+jr
ck&fnys u[+okLrk uk pkgrs gq, mldks
S cjnkr dj ysAa ;gk rd fd urhtk lcdh
vk[kksa ds lkeus vktk;sA rkge vkius tks
lqygukek fy[kok;k mldk et+euw gLcs t+y S
FkkA
^^vyh fcu vch rkfycv0l0 ft+Eek ysrs gSa
vgys dwQk+ vkSj reke eqlyekuksa dk tks
muds lkFk gSa vkSj eqvkfo;k us ft+Eesnkjh ys
yh gS vgys 'kke vkSj reke vius rjQ+nkjksa
dh fd ge vYykg vkSj mldh fdrkc ds
Q+l
S ys ij nkjksenkj j[krs gSa vkSj flok fdrkcs
[k+nq k ds dksbZ 'kS ge esa Q+l
S yk dqu ugha gksxh
vkSj fdrkcs [k+nq k gekjs lkeus jgsxhA 'kq: ls
ysdj vkf[k+j rd ge ft+Unk djsx a s mlh ckr
dks ftls [k+nq k ft+Unk djsA vkSj eqnkZ djsx a s
mldks ftls fdrkcs [k+nq k eqnkZ djsA fygkt+k
gdseuS nksuksa Q+l S yk djus okyksa dks dks
ykft+e gksxk fd og fdrkcs [k+nq k ij ut+j
djsa vkSj tks dqN mlesa feys ml ij vey
djsa vkSj vxj fdrkcs [k+nq k esa mUgsa dksbZ
fgnk;r ut+j u vk;s rks jlwys [k+nq k dh
lqUur ij tks b[k+ry s kQ+h u gks vey fd;k
tk;sxkA**
bl eqvkgns ds vyQ+kt+ ls lkQ+ t+kfgj gS
fd gdeSu nksuksa Q+l S yk djus okyksa dks
viuh t+krh jk; ls tks fdlh fl;klrs
nqu;oh dk rd+kt+k gks Q+l S yk djus dk gd+
ugha fn;k x;k FkkA pqukups gt+jr vyhv0l0
19
rcjh ft@6] is t @28
10
us [k+nq gdseuS ls tks Q+l S ys ds fy;s eqdj+ j
gq, Fks Q+jek;k Fkk fd ^^rqe bl 'krZ ij
gde d+kt+h gks fd fdrkcqYykg dh : ls
Q+l S yk djuk vkSj vxj rqEgsa fdrkcs [k+nq k
dh : ls Q+l S yk u djuk gks rks rqEgsa vius
dks gde ugha le>uk pkfg;sA 20 nwljs
v'k[+kkl dks Hkh ;g crk fn;k x;k fd
gdeSu ij ;g 'krZ yxk nh xbZ gS fd og
d+jq vku dh fcuk ij Q+l S yk djsa vkSj viuh
t+krh jk; dks dke esa u yk;sAa 21
;g bd+jkj ukek 13 lQ+j lu 37 fgtjh
dks ik;&,&rdehy rd igqpkA
Ckkotwn gt+jr vyh fcu vch rkfycv0l0
dh bl nwj vUns'kh vkSj ,gfr;kr ds fQj
Hkh lkFk okys eqQf+ ln Q+lknh vkneh fQ+ruk
o Q+lkn cjik djus ls ckt+ u vk;s vkSj
vHkh bd+jkj ukek fy[kk gh x;k Fkk fd mlh
oD+r gt+jr vyhv0l0 dh Q+kt S esa ;g vkokt+
cyUn gks xbZ fd bUlkuksa dks gde Q+l S yk
djus okyk cukuk nq:Lr ughaA ^^yk&gdek
bYyYykg** ;kuh gde gksuk vYykg ls
e[k+ll w gSA bl vkokt+ dk lcls igyk
cyUn djus okyk d+chy&,&cuh rehe dk
,d 'k[+l mjok fcu vnh;k FkkA22
;g tekvrs [+kokfjt gt+jr vyhv0l0 dh
eq[k+kfyQ+ tekvr dk laxs cqfu;kn FkkA mu
yksxksa us gt+jr vyhv0l0 ls bljkj fd;k fd
igys eqvkfo;k ls tax dhft;s ge vkids lkFk
gSAa vkius ogh tokc fn;k tks jlwys [k+nq kl0v0
lqygs gqnfS c;k ds ckn nsrs FksA
^^ge us ufo'rk fy[kh gq, lun ns fn;k
20
vlnq y x+ k ck ft@3] is t @246
21
rcjh ft@6] is t @32] bjkkn is t @44
22
rcjh ft@6] is t @30&31
vxLr&2017 ekfld ^^'kqvk&,&vey** y[ku
gSA 'kjk,r r; fd;s gSAa vgnks ehlkd+ oknk
dj fy;k gSA vc mldh eq[k+kfyQ+r eqefdu
ugha gSA d+jq vku esa gqDe gqvk gS fd oQ+k
djks vgnks iSeku ds lkFk vkSj d+le [kkus
ds ckn mldh eq[k+kfyQ+r u djks tcfd
rqe us vYykg dks bldk t+kfeu cuk fn;k
gS vkSj ;d+huu vYykg rqEgkjs vQ+vky o
vkeky ij eqRrsyk gSA**
vkius bl l[+rh ds lkFk eqvkgnk ij d+;ke
fd;k exj gdeSu us [k+nq 'kjk,rs eqdj+ jkZ
dh xbZ 'krkZas dh ikcUnh ugha dh vkSj
fdrkcs [k+nq k o lqUurs jlwy ls dksbZ ljksdkj
gh ugha j[kkA pwfd vcw ewlk lknk ykSg
vkneh Fks vkSj tukcs vehjv0l0 ls dksbZ
[k+yq lw vkSj eqgCcr Hkh ugha j[krs FksA mUgsa
vez fcu vkl us viuh fl;klr dk fkdkj
cuk fy;kA bl rjg fd tc oD+rs eqdj+ jkZ
ij ^^nwerqy tUny** esa tks dwQs+ o kke ds
fygkt+ ls fcYdqy olr chp esa okd+s Fkk
vkSj blfy;s Q+l S yk ds fy;s ogha bTrsek
r; ik;k FkkA ;g yksx ;dtk gq,A jkstk+ uk
eqykd+kr vkSj rckny&, [+k;kykr dk
flyflyk d+k;e gks x;k rks vez fcu vkl
us ;g rjhd+k bf[+r;kj fd;k fd tc xqr+ xw
gks rks vcw ewlk v'kvjh dks vius ij
eqdn+ n~ e d+jkj nsa vkSj dgsa fd vki cqtx q+ Z
gSAa jlwys [k+nq kl0v0
dh lgkfc;r dk eq>ls
T+;knk 'kjQ+ j[krs gSAa vki igys rd+jhj
dhft;sA fQj eSa tks dguk gS dgwxkA bl
rjg vezs vkl us vcw ewlk v'kvjh ij vius
[k+yq l
w o vd+hnr dk vlj tek;k vkSj
vkbUnk ds fy;s tks eUlwck lkspk Fkk mldh
reghn d+k;e dj nhA
fQj t+sjs cgl elvys ds eqrvfYyd+
rckny&,&[+k;kykr fd;k vkSj vcw ewlk
11
dks ;g iV~Vh i<+kbZ fd ge nksuksa Q+jhd+
;kuh gt+jr vyhv0l0 vkSj eqvkfo;k dks ,d
lkFk ekt+y w gVk dj nsAa vkSj fQj eqlyekuksa
dks bf[+r;kj nsa fd og vt+ ljsukS u; fljs
ls ftldks pkgsa eqUr[k+c dj ysAa vcw ewlk
bl Q+jcs esa vk x, vkSj c&[+k;kys [k+nq
eqRrQ+dk+ gSfl;r ls ;gh r; dj fy;kA
tc Q+l S ys dk oD+r vk;k vkSj rjQ+uS nksuksa
rjQ+ ds vkneh Q+l S yk lquus dks tek gq,
rks vesz vkl us gLcs vknr vcw ewlk v'kvjh
ls dgk ^^fcfLeYykg! vki Q+jekbZ;s tks dqN
Q+jekuk gSA** mudks rks vknr iM+h gh Fkh
fd ges'kk xqr+ xw esa igy og djsAa og fcyk
mt+z rd+jhj ds fy;s vkeknk gks x,A vCnqYykg
fcu vCckl us tks le>nkj vkneh Fks
eqruCcsg [k+cjnkj fd;k fd ns[kks vez fcu
vkl dgha pksV u ns nsA igys mls rd+jhj
dj ysus nksA fQj rqe rd+jhj djukA exj
vcw ewlk v'kvjh us dgk fd ugha] geus
ckge eqRrQ+d s k+ rkSj ij ,d pht+ r; dj
yh gSA pqukups [kM+s gks x, vkSj gEn o luk
ds ckn dgus yxs fd ^^geus bUrsgkbZ x+kjS o
[k+kt
S + ds ckn ,slh csgrjhu lwjr r; dh gS
ftlls bQ+rjs kd+ rQ+jd+k o b[+krsykQ+ dk
[k+kfrek gks ldrk gSA og ;g gS fd ge
nksuksa vyhv0l0 vkSj eqvkfo;k nksuksa dks ekT+ky
w vkbZA okd+; s kr ds bl rohy flyflys esa
dj nsa vkSj f[k+ykQ+r vt+ ljsukS eqlyekuksa
ds gokys dj nsAa fd og ftls pkgsa eqUr[k+c
dj ysAa ** og ;g dg dj twga h cSBs vez
vkl us [kM+s gks dj dgk fd ^^gt+jkr! vki
yksxksa us vcw ewlk v'kvjh dh rd+jhj lquh
og vyh ds uqekbUns gSa vkSj mUgksua s vyh dks
ekT+kyw dj fn;k gS eSa eqvkfo;k dk uqekbUnk
gksus dh gSfl;r ls vyh ds ekT+ky w djus esa
muls eqRrfQ+d+ gw exj eqvkfo;k dks eSa
vxLr&2017 ekfld ^^'kqvk&,&vey** y[ku
cjd+jkj j[krk gwA** ;g lquuk Fkk fd vcw
ewlk ph[+k mBsA
^^vjs ;g rwus D;k fd;k\ [k+nq k rq>ls le>s]
rwus x+nn~ kjh dh] csbeZ kuh dh] rw dqRrs dh
rjg gS fd pkgs ml ij geyk djks ;k mls
mlds gky ij NksM+ nksA og HkkSdus ls ckt+
u vk;sxkA**
vesz vkl us tokc fn;kA
^^rqEgkjh felky x/ks dh lh gS ftldh iq'r
ij fdrkcsa ykn nh xbZ gksAa **
etes esa ls dksbZ vcw ewlk dh rjQ+ >iV
dj geyk vkoj gqvk vkSj dksbZ vez vkl
ijA x+jt+ bl gM+cUx vkSj bu rgt+hc o
v[k+ykd+ ds eqtk+ gjksa ds lkFk ;g bTrsek
eqUrf'kj gks x;kA 23 t+kfgj gS fd bl rjg
dh eDdkjkuk /kka/kyh dks fdlh ck&t+kCrk
Q+lS ys dk ntkZ fn;k gh ugha tk ldrk Fkk
pqukups mls fdlh us Hkh lgh rLyhe u
fd;k vkSj b[+krsykQ+ tw dk rw d+k;e jg
x;k ysfdu mlls gt+jr vyhv0l0 dh
tekvr esa bUrs'kkj esa dqN vkSj T+;knrh gks
xbZA
m/kj [+okfjt us viuh tekvr dks equT+te+
djds eqdk+ cys dh r;kjh dj nh ftlls
lu 38 fgtjh esa taxs ugjoku dh lwjr isk
cM+s urk,t cjken gq, Fks vkSj eglwl gksrk
Fkk fd ,d d+k;n dks vius lkFk okyksa ds
gkFkksa tcfd og [k+kfyl o eq[k+fyl] ;dfny
vkSj gevkgax u gksa fdruh dkedk vkSj
:gkuh rdyhQ+ dk lkeuk gqvk gS vkSj
blls ed+ln dks fdl ntkZ uqdl + ku igqp
tkrk gSA
23
rcjh ft@6] is t @40
12
ugjoku ds ckn Hkh ;g fQ+rus vkSj 'kksfj'ksa
fcYdqy [k+Re ugha gqbAaZ ,d rjQ+ [+kokfjt
ugjoku ds ge [+k;ky vQ+jkn tks tax esa
ugha x, Fks vkSj 'kgjksa ds vUnj eqdh+ e Fks
gt+jr vehjv0l0 ds f[k+ykQ+ fQ+tk+ esa bUrs'kkj
iSnk djrs jgrs Fks vkSj nwljh rjQ+ vehjs
'kke eqvkfo;k ftUgksa us vgys dwQ+k ds
bQ+rjs kd+ dk Q+k,nk mBk dj viuh d+Oq or
dks T+;knk equT+te+ dj fy;k Fkk cjkcj
vrjkQ+s eefydr gqdew r esa viuh Q+kt S as
Hkstdj cn&veuh dk flyflyk d+k;e fd;s
gq, Fks ftlesa [k+fq Q+;k vkSj ,ykfu;k gj
fd+Le ds ,d+nkekr 'kkfey FksA elyu felz
esa tukcs vehjv0l0 ds cgqr cM+s eqvkfou
ennxkj ekfyds v'rj dk t+gj fnyok
dj [k+kRek fd;kA24 mlds ckn eksgEen
fcu vch cdj xouZj cuk dj Hksts x, rks
vez fcu vkl us [k+rq rw fy[kdj [k+nq felz
ds ckt+ vek,n ge [+k;ky yksxksa ls lkt+ckt+
dh vkSj fQj viuh Q+kt S ysdj geyk dj
fn;kA m/kj ls 'kke dh Q+kt S vkSj b/kj ls
[k+nq felz okyksa dk ,d eqlYyg vLygksa ls
ySl y'dj eksgEen fcu vch cdj eS;
viuh tekvr ds pDdh ds nks ikVksa esa vk
x,A25 vkf[+kj mudh Q+kt S us f'kdLr [kkbZ
vkSj [+knq bUrsgkbZ csnnhZ ds lkFk d+Ry fd;s
x, cfYd yk'k dks Hkh vkx esa tyk fn;k
x;kA26 eksgEen fcu vch cdj ds ckn
felz esa eqvkfo;k dk rlYyqr d+k;e gks
x;kA blh ls mudh fgEer vkSj c<+hA pqukups
lu 39 fgtjh esa ukseku fcu c'khj dh
ljdnZxh esa nks gt+kj dh Q+kt S us ,Surq rej
24
rcjh ft@6] is t @54 25
rcjh ft@6] is t @57
26
rcjh ft@6] ist@60
vxLr&2017 ekfld ^^'kqvk&,&vey** y[ku
ij geyk fd;k tks ukdkeh ds lkFk ilik
gqvkA 27 lqfQ;ku fcu vkSQ+ x+kenh us Ns
gt+kj dh Q+kt S ds lkFk vEckj ij geyk
fd;k vkSj vkjl fcu fglku cdjh dks tks
tukcs vehjv0l0 dh rjQ+ ls ogk eqdj+ jZ Fks
muds rhl gejkfg;ksa lesr d+Ry dj fn;k
vkSj reke eky o vlckc ywV dk okil
pyk x;kA 28 vCnqYykg fcu eqlv~nk [+kt+kjh
us lRrjg lkS vknfe;ksa ds lkFk rSek ij
geyk fd;kA gt+jr vyhv0l0 us eql;c
fcu utck Q+tk+ jh dks mlds eqdk+ cys ds
fy;s Hkstk ftUgksa us tax djds mldks f'kdLr
nh vkSj mlus 'kke dh tkfuc Q+jkj fd;kA
29
blh lwjr esa t+gkd fcu d+l S dks rhu
gt+kj Q+kt S ds lkFk Hkstk x;k tks ywV ekj
djrh gqbZ d+knfl;k ds gqnnw rd igqp a xbZA
30
vkSj gqtz fcu vnh Q+kt S dks ysdj x,
rks mlus Q+jkj bf[+r;kj fd;kA ekywe gksrk
gS fd fl+Qh+ u dh tax ds ckn eglwl gks
x;k Fkk fd gt+jr vyhv0l0 ls [kqys eSnku
esa eqdk+ cyk djds dke;kch gkfly dj ysuk
eqefdu ugha gSA blfy;s ;g xksjhyk tax
dk rjhd+k bf[+r;kj dj fy;k x;k Fkk ftlls
bLykeh eefydr esa ,d eqlrfd+y [k+yfQ+'kkj
d+k;e j[kus dk bUrstk+ e fd;k x;k FkkA
bl flyflys dk lcls vUnksgukd nnZukd
lkusgk clj fcu vch bjrkg dk rhu gt+kj
dh Q+kt S ds lkFk fgtkt+ ij geyk Fkk
ftlus enhus vkSj eDds okyksa ls c&tcz
cS;r ysus ds ckn ;eu dk :[+k fd;k vkSj
ogk dbZ vknfe;ksa dks d+Ry fd;kA
mcSnYq ykg fcu vCckl dk edku ywVk vkSj
28
27
rcjh ft@6] is t @77 rcjh ft@6] is t @78
29
rcjh ft@6] is t @78 30
rcjh ft@6] is t @78
13
muds nks deflu cPpksa dks ft+Cg djk
fn;kA fQj tc gt+jr vyhv0l0 us eqdk+ cys
ds fy;s y'dj Hkstk rks og eS; viuh Q+kt
ds Q+jkj dj x;kA31
;g cqt+fnyh dk rjhd+k&,&tax gt+jr
vyhv0l0 ds fy;s bUrsgkbZ rdyhQ+ dk ckbl
FkkA etcwju fQj vkius rg;k Q+jek fy;k
Fkk fd nfe'd+ ij Q+kt S d'kh djds ges'kk
ds fy;s bl fd+Lls dks [k+Re fd;k tk;sA
ftlds fy;s vkius ,d fugk;r iqjt+ksj
[k+Rq ck i<+dj eqlyekuksa dks vkeknk dj fy;k
exj mlds ckn ,d g+rk Hkh iwjk u gqvk
Fkk fd efLtn esa ,Su gkyrs uekt+ esa
19@jet+ku dks vkids ljs eqckjd ij bCus
eqyfte eqjknh us t+gj ls cq>h gqbZ ryokj
yxbZA32 ftlds vlj ls 21@jet+ku lu
40 fgtjh dks vkius nqfu;k ls jsgyr Q+jekbZA
ml oD+r gqluS bCus vyhv0l0 NRrhl cjl
dh mez dks igqp pqds FksA bl rwykuh nkSj esa
gqlSuv0l0 us vius okfyns cqtqx + Zokj vyh
fcu vch rkfyc ls D;k dqN ns[kk] D;k
v0l0
dqN lquk vkSj fdruk vlj fy;k\
eqlYyeql lqcrw iq[r+ k lqcrw 'khbZ eksvr~ dsn+ kr
vd+hns ls d+r&,&ut+j gV dj djus
ds ckn Hkh vke rkjh[k+h gkykr vkSj t+kgjh
vlckc ds ekrgr ;g vge rtjsckr vkSj
xjk d+nz rkyhekr tks ,d :Cvk lnh 25
lky ls T+;knk rd gt+jr beke gqluS v0l0
dks gkfly gks r s jgs A ,d bUlku ds
cyUnh&,&v[k+ykd+ o flQ+kr vkSj iq[r+ k
dkjh ds d+rbZ t+kfeu vkSj ft+Eesnkj gSAa
31
rcjh ft@6] is t @80&81
32
rcjh ft@6] is t @84&85
vxLr&2017 ekfld ^^'kqvk&,&vey** y[ku
cfd+;k ist ua0 16 dk ]]]]]]
^^,glku dk cnyk ,glku** dh nkor
S ns jgk gSA og ;g ckr dHkh ilUn ugha
djrk fd esjk ft+dz rks ckd+h jgs vkSj bl
ft+dz dks tkjh j[kus ds fy, ej feVus okys
fcYdqy gh ej feV tka,A ;gh otg gS fd
bLyke ds laLFkkid tukc bczkghev0 ftuds
fy, dqjvku esa b'kkZn gS] ^^mUgksaus rqEgkjk
uke eqlyeku j[kk gS** muls lEc) ;knxkjksa
dks bcknr dk vax ?kksf"kr dj fn;k gSA**
pqukUps ;g dqckZuh ml dqckZuh dh ;kn
gS] ;g ^^lQ+k** vkSj ^^ejok** ds njfe;ku
^^lb** nkSMu+ k eka dh csrkch dh ;kn gS] ;g
'kSrkuksa ij dadfj;ka ekjuk] dqckZuh ds le;
ck/kd gksus okys 'kSrku dh ;kn gS vkSj buesa
gj ,d ;knxkj dk rkt+k j[kuk ewy bcknr
d+jkj fn;k x;k gS vkSj gj o"kZ djksMk+ as :i;k
[kpZ djuk ^^okftc** dj fn;k x;kA cl
;gha ls gedks gekjk U;k; vkokt+ nsrk gS fd
10 ft+fYgTtk ds ckn bl dqckZuh dh lekfIr
10 eqgjZe dks ^^ft+Cgs vt+he** ds uke ls
dqjvku ethn esa ekStnw gSa ftlds fy, lc
gh eqQf+ Lljhu dqjvku ds Hkk";dkjksa [kqys
;k ncs 'kCnksa esa blds d+k,y gS]a bldks ekurs
gSa fd og gt+jr iSx+Ecjl0 ds uokls dh
;knxkj dqckZuh] djcyk dh ?kVuk gSA vr%
bLykeh lkfgR; ds vk/kkj ij ^^,glku dk
cnyk ,glku** ds vuqlkj ^^gt** dks lkeus
j[kdj U;k; ge lc eqlyekuksa ls ekax
dj jgk gS fd x+kSj djsa fd ^^[k+yhys [kqnk**
vYykg ds nksLr dh dqckZuh dh bruh
O;oLFkk vkSj iSx+Ecjksa ds ljnkj dh dqckZuh
dh ;kn ds fy, bLyke esa dksbZ xqutkb'k
ughaA dgha ,slk rks ugha fd ge lc eqlyeku
gt+jr iSxE+ cjl0 ds iq= ds gR;kjksa ds "kM~;U=
dk f'kdkj gksa\
14