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 Ifofjfe [glra Iujtargdal`fj Gvljutal`


Gvljutal`
 Ilkgj 
 K
 A 
 ] 

 ] 

 @
Ljge
@fif Ogjliplo2
Ofra` saf`apfr (ogtuf)

Gpfnrlkatus sacfrf`a 

Drfmg eutfpgf

]asof pf`dfracuf`

Ef`y sacfrf`a 

[af`ur tficu`f`

Ifyjf`a saiftupf`d

@flia sacugf

Xfefjf tficu`f`
 

  OF[F XG@DF@[FS
Oftf Xg`df`tfr 

Xuba syuour oatf pf`bftof` ogpfkf [uef` yf`d Ifef Gsf yf`d tgjfe
igicgraof` `fpfs ogeakupf` sgea`ddf ofia kfpft ig`ygjgsfaof` tudfs
ifofjfe yf`d cgrbukuj [glra iujtargdal`fj gvljutal` ilkgj  a`a tgpft
pfkf wfotu`yf.

 Fkfpu` tubuf` kfra pg`ujasf`


pg`ujasf` kfra ifofjfe a`a fkfjfe u`tuo igig`uea
igig`uea
tudfs acu ]ra Kgva If`fju pfkf sgbfrfe. ]gjfa` atu, ifofjfe a`a budf
cgrtubuf` u`tuo ig`ficfe wfwfsf` tg`tf`d _tlpao i cfda pfrf pgicfmf
kf` budf cfda pg`ujas.

ofia ig`dumfpof` tgraif ofsae ogpfkf acu pg`dfbfr sgbfrfe,


sgjfou yf`d tgjfe igicgraof` tudfs a`a sgea`ddf kfpft ig`ficfe
pg`dgtfeuf` kf` wfwfsf` sgsufa kg`df` cakf`d stuka yf`d ofia tgou`a.

ofia budf ig`dumfpof` tgraif ofsae ogpfkf sgiuf paefo yf`d tgjfe
igicfda sgcfdaf` pg`dgtfeuf``yf sgea`ddf ofia kfpft ig`ygjgsfaof`
ifofjfe a`a.

Ofia ig`yfkfra, ifofjfe yf`d ofia tujas a`a ifsae bfue kfra oftf
sgipur`f. Ljge ofrg`f atu, oratao kf` sfrf` yf`d igicf`du` fof` ofia
`f`taof` kgia ogsgipur`ff` ifofjfe a`a.

Jfduclta,= ngcrufra 3836


 

KFN[FS A]A

EFJFIF@ BWKWJ ………………………………………………. a


OF[F XG@DF@[FS ……………………………………………… aa
KFN[FS A]A ………………………………………………………… aaa

CFC A XG@KFEWJWF@

 F. Jftfr Cgjfof`d …………………


…………………………………
………………………………
……………… 3
C. Suiusf` Ifsfjfe …………………………………………… 3
M. [ubuf` Xg`ujasf` …………………………………………….. =
K. If`nfft Xg`ujasf` ………………………………………….. =

 SWIW]F@ IF]FJFE 
6. Cfdfaif`f ol`sgp tglra gvljusa ig`urut Kfrwa` yf`d ka`yftfof` kfjfi fsfj usuj
ifoejuo eakup<

3. Cfdfaif`f ol`sgp tglra gvljusa ig`urut Kfrwa` yf`d ka`yftfof` kfjfi igof`asig
gvljusa igjfjua sgjgosa fjfi<

=. Cfdfaif`f rgspl` tlole asjfi tgrefkfp tglra gvljusa Kfrwa`<

. [ubuf` Xg`gjataf` 2 Fkfpu` tubuf` pg`gjaf` a`a fkfjfe2 6. W`tuo ig`dgtfeua jgcae
ig`kfjfi ol`sgp [glra Gvljusa ig`urut Kfrwa` yf`d ka`yftfof` kfjfi fsfj usuj ifoejuo
eakup.

 3. W`tuo ig`dgtfeua jgcae ig`kfjfi ol`sgp tglra Gvljusa ig`urut Kfrwa` yf`d
ka`yftfof` kfjfi igof`asig gvljusa igjfjua sgjgosa fjfi.

 =. W`tuo ig`dgtfeua rgspl` tlole asjfi tgrefkfp tglra gvljusa Kfrwa`.
 

Jftfrcgjfof`d
Jftfrcgjfof`d ]gbfrfe2 Iujtargdal`fj Gvljutal` Ilkgj Fwfj tfeu` 61;8-f`,
Tgakg`rgame (61;=) ig`kasousaof` tg`tf`d gvljusa kfra ogjliplo plpujfsa if`usaf yf`d
 cgrcgkf pfkf tafp -tafp wajfyfe. Kfjfi il`ldrfna yf`d kaf tujas ig`dg`fa ]a`f`terlpus ftfu
Elil grgmtus kfra Reluolukaf`, Ma`f, Tgakg`rgame ig`dakg`tanaofsa cgcgrfpf pljf
ilrnljlda yf`d cgrsanft rgdal`fj, ftfu kg`df` oftf jfa` ilrnljlda yf`d igrupfof`
ofrfotgrastao Fsaf [aiur f`tfrf ]a`f`terlpus kf` ogjliplo -ogjliplo plpujfsa if`usaf
eakup ka Fsaf, tgrutfif ka Ma`f cfdaf` utfrf. Mara oefs ftfu ofrfotgrastao ilrnljlda Fsaf
[aiur tgrsgcut fkfjfe2 tl`blj sfdattfj f`k mgou`df` pfrf`fsfj? suturf igtlpamf? tujf`d a`mf?
mara il`dljlak pfkf papa, ifxajjf, tgja`df? pjftyigrasig pfkf ngiur? tucgrlsatfs kgjtlak pfkf
euigrus? cg`tuo selvgj-sefpgk pfkf a`masavus ftfs? suturf `fslnrl`tfj kf` nrl`tlifxajjfry
yf`d jurus (Tljplnn gt fj. 615;). Cgrkfsfrof` ogoefsf` ofrfotgrastao ilrnljlda a`a,
Tgakg`rgame ig`frao ogsaipujf` cfewf ]a`f`terlpus fkfjfe `g`go ilyf`d jf`dsu`d kfra
Elil sfpag`s ka Ma`f yf`d budf igipu`yfa eucu`df` jgcae kgoft kg`df` plpujfsa -plpujfsa
Il`dljaf kfrapfkf kg`df` plpujfsaplpujfsa jfa``yf. Jgcae bfue Tgakg`rgame
igipgrog`fjof` tglra Xljymg`tram yf`d ig`dftfof` cfewf gvljusa if`usaf ilkgr` takfo
tgrcftfs kf` tgrpusft pfkf dgldrf nas tgrtg`tu tgtfpa igja`tfsa sgiuf frgf ka sgjurue ku`af.
Kfjfi prlsgs tgrsgcut sgjfju fkf vfrafsa yf`d cgsfr kg`df` tg`kg`sa yf`d ig`dfrfe pfkf
 pgrcgkff` rfsafj. Xrlsgs gvljusa kf` pgrcgkff` rfsafj a`a tgrbfka kfjfi wfotu yf`d jfif
kaiujfa kfra pgrtg`df ef` sfipfa pfkf foear Xjgastlsa` ftfs kg`df` vfrafsa a`tgrupsa yf`d
kakudf sgcfdfa foacft kfra pgrucfef` ja`dou`df`. Kg`df` kgiaoaf`, Tgakg`rgame
ig`dfbuof` fsuisa fwfj kfra Iujtargdal`fj Gvljutal` Ilkgj (Tljjplnn gt fj., 615;).
Igjf`butof` pgiaoarf` kfra Tgakg`rgame, pfrf pg`kuou`d Xljymg`tram Ilkgj
ig`dgicf`dof` tglra a`a kg`df` ig`gof`of` pfkf pgrcgkff` ilrnljlda pfkf nlsaj tgrutfif
yf`d katgiuof` ka Fsaf [aiur kf` Fustrfjfsaf. [elr`g (6144, kfjfi Tljplnn gt fj., 615;)
ig`dfbuof` eapltgsas teg Mg`trg f`k Gkdg kaif`f af ig`yftfof` cfewf pljailrpasig
ourf`d tfipfo pfkf wajfyfe-wajfyfe pa`ddarf` sgcfdfa foacft kfra ta`dda`yf ta`doft sgjgosa.
Ka sasa jfa`, plpujfsa ka wajfyfe pgrangra jgcae ml`kl`d ig`bfka il`lilrpas sgcfdfa foacft
kfra dg`g njlw yf`d kftf`d kfra cgrcfdfa frfe. Kg`df` kgiaoaf` ta`doftf` dg`g njlw pfkf
kfgrfe pgrangra igiu`doa`of` fkf`yf pgrcgkff` kf` sgofjadus sgcfdfa stfcajasftlr pljf
ilrnljlda. Tljplnn gt fj. (615;) ig`giuof` sgbuijfe ofrfotgr yf`d ig`bfka ogoefsf` nlsaj
Fsaf [aiur, yf`d kapf`kf`d igipu`yfa rgjgvf`sa kg`df` Xljymg`tram Ilkgj. Nlsaj-nlsaj
tgrsgcut fkfjfe2 Quf`ilu, Jf`taf`, Reluolukaf`, Egxaf`, Kfja, Ifcf, Ka`dmu`, Mef`dyf`d,
Rayf`d, Meaja`sef`, Jaubaf`d kf` Wppgr Mfvg. Tu (6114) igjg`dofpa ilkgj a`a cgrkfsfrof`
nfotf cfewf fkf cgcgrfpf ofrfotgr ilrnljlda uiui yf`d kaiajaoa cgrsfif cfao ljge Elil
grgmtus Xgoa`g`sas ifupu` ogjliplo plpujfsa Il`dljaf ilkgr`. ]gjfa` nlsaj kfra Fsaf
[aiur, ofrfotgrastao Fustrfjfsaf budf katgiuof` pfkf spgsaig` kfra ]ficu`difmf`,
]f`darf`, @df`kl`d, Tfbfo, Ogajlr, Mleu`f, Olw ]wfip kf` Tajf`krf Jfogs. Cgrkfsfrof`
efsaj pg`dfiftf` a`a Tljplnn gt fj. ig`yaipujof` cfewf fkf cuota ig`dg`fa kangrg`safsa
jlofj kf` cuota ig`dg`fa ol`ta`uatfs dg`gtao ka frgf pgrangra (Tljplnn gt fj., 615;, 6157,
6151, 611 3? Nrfygr gt fj., 611=). Xgiaoarf` kfsfr kfra Tgakg`rgame kf` pg`dgicf`df`
eapltgsas kfra Xljymg`tram Ilkgj a`a ogiukaf` kaogicf`dof` jgcae jf`but ig`bfka kfsfr kfra
tglra Iujtargdal`fj Gvljutal` Ilkgj yf`d ig`urut pfrf pg`kuou`d tglra ISG fkfjfe igrup
fof` sgcufe pg`bgjfsf` pljf gvljusa if`usaf ilkgr` pfkf ifsf Xjgastlsa` .

Eapltgsas Iujrgdal`fj pgrtfif ofja kafbuof` pfkf tfeu` 615;, kf` ogiukaf` kargvasa pfkf tfeu`

388=. Kfjfi cg`tuo yf`d kargvasa, iarap


iarap kg`df` ilkgj fsaiajfsa yyf`d
f`d ig`yftfof` cfewf if`usaf
ilkgr` cgrfsfj kfra Fnraof yf`d klia`f` cfru cfru a`a tgtfpa budf ig`ygrf`d kfjfi buijfe
 

ogmaj.Gvljusa Iujrgdal`fj ig`yftfof` cfewf spgsags if`usaf pgrtfif ofja iu`muj sgoatfr 3 butf
tfeu` yf`d jfju kf` gvljusa if`usaf cgraout`yf tgrbfka kfjfi sftu spgsags if`usaf. Ig`bgjf`d Fcfk
og 38 sgkfo`yf kfipfo ilkgj yf`d sgraid karubuo kfjfi jatgrfsa fsfj usuj` ilkgr`.

A`ta kfra ISG fkfjfe prlsgs drfkufj yf`d tgrus ig`grus ka cgrcfdfa wajfyfe
kaiujfa kfra ogjufr`yf Elil grgmtus kfra Fnraof pfkf ifsf Xjgastlsa` cfwfe sfipfa
tg`dfe. Ogi fpf`f` kf` ogstfcajf` plpujfsa jlofj tgrtfipfo kfra ofrfotgrastao
ilrnljlda ifsa`d -ifsa`d wajfyfe kf` ogiukaf` cgrogicf`d sgmfrf suosgsan igjfjua
tfefpf` -tfefpf` gvljusa ig`ubu if`usaf ilkgr` (jaeft dficfr 6). ]gmfrf dfras cgsfr 
ISG ig`kfsfrof` pfkf ofrfot grastao f`ftlia yf`d iu`muj kf` yf`d
ig`da`kaofsaof` ol`ta`uatfs dg`gtao kfra plpujfsa prf ilkgr` ( frmefam Elil
sfpag`s) og plpujfsa ilkgr` (f`ftliamfjjy Elil sfpag`s) ka sgjurue ku`af. Xrlsgs
kfra gvljusa yf`d cgrsanft iujtargdal`fj a`a igjaputa kuf tfefp yf`d cgrcgkf2 6.
[grcg`tuo`yf kf` tgrtftf`yf plpujfsa pljatapas fwfj. Xfkf tfefp a`a ilrnljlda f`tfr
wajfyfe iujfa ig`bfka cgrcgkf -cgkf pfkf kfgrfe pgrangra sgcfdfa ol`sgoug`sa kfra
 prlsgs oljl`asfsa yf`d igicftfsa vfrafsa ilrnljlda f`tfr wajfyfe pgrangra, efj a`a
tgrutfif kasgcfcof` ljge krant ftfu clttjg`gmo (Nrfygr gt fj., 611=). 3. Ogstfcajf` pljf
yf`d ol`trfs f`tfrf dgldrfna pusft kf` pgrangra kfjfi bf`dof wfotu yf`d jfif.
Xgrcgkff` ilrnljlda f`tfr wajfyfe kastfcajof` igjfjua ogsgaicf`df` f`tfrf ( 6)
 pgrtuofrf` dg`gtao yf`d sgra`dofja (tfpa takfo sgjfju) cgrfsfj kfra pusft ig`ubu og
 pgrangra? (3) sgjgosa (u`tuo cgcgrfpf ofrfotgr) kf` krant yf`d jgcae a`tg`s ka wajfyfe
 pgrangra (Nrfygr gt fj., 611=). Dficfr 6 fkfjfe sogif kfra ISG u`tuo ig`bgjfsof`
iu`muj`yf if`usaf ilkgr`. ]ogif tgrsgcut ig`u`buoof` ol`ta`uatfs dg`gtao kfra
ifsa`d -ifsa`d wajfyfe pg`kukuof` sgtgjfe gospf`sa Elil grgmtus oarf-oarf sftu
 butf tfeu` yf`d jfju. Dficfr 6 Dficfr 3 Iujtargdal`fj
Iujtargdal`fj Gvljutal` Ilkgj Lut ln
Fnramf ilkgj (ogkuf kafdrfi kaficaj kfra Jfer, 615>) Fkf ; (gipft) fjfsf` yf`d
kasfipfaof` ljge Tljplnn u`tuo ig`kuou`d ISG sgcfdfa pg`bgjfsf` tgrefkfp
iu`muj`yf if`usaf ilkgr`2 6. Cuota-cuota iu`muj`yf if`usaf ilkgr` ka Fnraof
kf` [aiur [g`df e igrfduof`. 3. Nlsaj ilkgr` yf`d tgrkfeuju kfra ifsa`d -ifsa`d
wajfyfe takfo ig`u`buoof` ilrnljlda Fnraof yf`d bgjfs. =. Oftgdlra kf` kgsorapsa
ilrnljlda if`usaf ilkgr` takfo casf katgrfpof` ka sgtafp plpujfsa ka wajfyfe
dgldrfnas yf`d cgrcgkf. ;. Mjfkg ngfturgs iu`muj tgrjgcae kuju ka wajfyfe pgrangra
(Tljplnn, 615>, 6113). ^frafsa kfra ISG fkfjfe Fssaiajftal` Ilkgj (FI) yf`d
kaogicf`dof` ljge ]iate, ]aigo kf` Efrrajj (]iate gt fj., 6151). FI ig`graif
 cfewf if`usaf ilkgr` cgrfsfj pgrtfif ofja kfra Fnraof tgtfpa ka sasa jfa`, ilkgj a`a
 budf ig`gof`of` pg`ta`d`yf pgrf` dg`g
dg`g njlw f`tfr plpujfsa, pgrmfipurf`
(fkiaxturg), kf` tgof`f` sgjgosa yf`d ig`dfrfe pfkf pgrucfef` ilrnljlda.
Ol`tracusa dg`gtao kfra plpujfsa prf ilkgr` tgrefkfp dg`g pllj if`usaf ilkgr`
igjfjua eacrakasfsa igrupfof` pljf kfra ol`ta`uatfs pgr wajfyfe. FI ig`u`buof`
 cfewf sgourf`d-ourf`d`yf ol`ta`uatfs
ol`ta`uatfs dg`gtao kfpft kaakg`tanaofsa ka Grlpf kf` Fsaf
 

Ogsaipujf`
  Ilkgj Iujtargdal`fj Gvljusal` Ilkgj ig`yftfof` cfewf if`usaf ilkgr`
takfo igiajaoa jlofsa fsfj usuj tu`ddfj, kf` if`usaf ilkgr` cgrgvljusa cgcgrfpf wajfyfe
yf`d cgrcgkf kfra plpujfsa prf-ilkgr` kfjfi rg`tf`d wfotu 3 butf tfeu`.

Tljplnn ig`yftfof` cfewf pljailrpasig ourf`d ig`dfbuof` Eapltgsas teg mg`trg f`k gdkg
kaif`f af ig`yftfof` kfra ta`dda`yf sgjgosa.Fkf ; fjfsf` yf`d ig`kuou`d efj yf`d
kasfipfaof` Tljplnn u`tuo ig`kuou`d ISG sgcfdfa pg`bgjfsf` tgrefkfp iu`muj`yf
if`usaf ilkgr` 2

6. Cuota
Cuota-cuot
-cuotaa iu`muj
iu`muj`yf
`yf if`usaf
if`usaf ilk
ilkgr`
gr` ka Fnraof
Fnraof kf` [ai
[aiur
ur [g`d
[g`dfe
fe igrfduof`.
igrfduof`.

3. Nlsaj i
ilkgr`
lkgr` yf`d
yf`d tgrkfeuj
tgrkfeujuu kfra if
ifsa`d
sa`d ifsa`d
ifsa`d waj
wajfyfe
fyfe takfo
takfo ig`u
ig`u`buo
`buoof`
of`
ilrnljlda Fnraof yf`d bgjfs.

=. Oftgdl
Oftgdlra
ra kf` kgsorap
kgsorapsa
sa ilrnl
ilrnljlda
jlda if`usaf
if`usaf ilkgr`
ilkgr` takfo
takfo ca
casf
sf katgrfpof`
katgrfpof` ka sgtafp
sgtafp
 plpujfsa ka wajfyfe Dgldrfnas yf`d cgrcgkf.

;. Mjfkg ngfturgs
ngfturgs iu`
iu`muj
muj tgrjgc
tgrjgcae
ae kfeuju
kfeuju wajfyfe
wajfyfe pgravgra
pgravgra (Tljplnn,
(Tljplnn, 615>
615>,, 6113
6113).
).

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