ច្បាប់សី្តអំពី ហិរញ្ញវត្ថុ

RBHraCaNacRkkm<úCa Cati sasna RBHmhakSRt 3

c,ab; sþIGMBI RbB½n§hirBaØvtßú

PaKmYy bTbBaØtiþTUeTA CMBUk 1 GMBIc,ab;hirBaØvtßú maRta 1>c,ab;hirBaØvtßúeRKag nigGnuBaØatsMrab;qñaMnImYy²nUvsMNMuénFnFan nigbnÞúkTaMgGs;rbs;rdækñúgRkbx½NÐtM rg;Tis nigeKaledArbs;Catikñúgvis½yesdækic© nigsgÁm ehIynwgKitKUrdl;karEfrkSatulüPaBhirBaØvtßú nigrUbiy vtßúCasarv½nþ . c,ab;hirBaØvtßú®tUv)anGnum½tedayrdæsPa . c,ab;enH®tUv)anpSBVpSay nigRbtibtiþTukdUcCamYyc,ab;rbs; RBHraCaNacRk . maRta 2>lkçN³c,ab;hirBaØvtßúrYmman ³ 1-c,ab;hirBaØvtßúRbcaMqñaM nigc,ab;EksMrYlnana 2-c,ab;TUTat;énfvika maRta 3>KNnIfvika rYmmanfvikaTUeTArbs;rdæ nigKNnIBiessénrtnaKar . KNnIfvikaepSg²eTot GacbegáIt )ankñúgc,ab;hirBaØvtßú . maRta 4>qñaMfvikacab;epþIm enAéf¶TI 01 Ex mkra ehIybB©ab;enAéf¶TI 31 Ex FñÚ . maRta 5>ebIesckþIRBagc,ab;hirBaØvtßú min)anGnum½tenAmunéf¶TI 01 Ex mkra énqñaM fvikaqñaMmun®tUv)anbnþeday Rsbc,ab; kñúglkçxNÐxageRkamen³ ³ 1-karRbmUlcMNUl sareBIBn§ Bn§Ky nigBn§RKb;RbePT ®tUv)anbnþ nigGnuBaØat[RbmUlkñúglkç xNÐ nigtamEbbbTEdl)ankMNt;edayc,ab;hirBaØvtßúEdl)anEcgBImun nigedaynItikmμ RBmTaMg bTbB¢aaEdlmanCaFrman .

2-cMNayRbRktIénfvika eRkABIbnÞúkbMNulsaFarN³ enAEtbnþRbtibtiþtamKMeragénfvikaqñaMmun edayKittamviFImYyPaKdb;BIr CabeNþaHGasnñkñúgExnImYy²rhUtdl;manGnþraKmn_BIfvikafμI .

3-cMNayCamUlFnénfvika eRkABIrMls;énbMNulsaFarN³enAEtbnþRbtibtiþtamKMeragénfvika qñaMmun kñúgRkbx½NÐén\NTanTUTat;EdlenATMenr ehIyGacelIsBIenH ebIsinCacaM)ac;edaymin [karTUTat;enaHelIsBIkMrit\NTanGnuBaØatEdl)anGnum½t .

4-cMNayTaMgLayEdlTak;TgeTAnwgesva nigkarrMls;bMNulsaFarN³ ®tUv)anr:ab;rgCabnþ bnÞab;min[dac;tamtaragrMls; nigkarR)ak;Edl)anRBmeRBogRtwm®tUvCamYyKña .

CMBUk 2 GMBIfvikaTUeTArbs;rdæ ³ FnFan nigbnÞúk maRta 6>EpñkTI 1 ³ FnFanrbs;rdæ FnFanGcié®nþy_rbs;rdærYmman ³ cMNUlRbRktI nigcMNUlCamUlFn EdlRbmUlpþMúCa 3 RbePT ³ RbePTmYy ³ Bn§dar nigBn§Gakr RbePTBIr ³ cMNUlminEmnCasareBIBn§ RbePTbI ³ cMNUlCamUlFn RbePTnImYy²®tUv)anEckCaCMBUk CaRbkar Cakzax½NÐ nigCayfaehtu Cavaküx½NÐeTAtamRbePT b¤mux sBaØaénBn§ tamplTun b¤plitpl . cMNat;fñak;éncMNUlenH ®tUv)ankMNt;edayRbkasrbs;rdæm®nþI ®ksYg esdækic© nighirBaØvtßú . maRta 7>Bn§ nigGakrsMedAelI ³ - Bn§elIplTun elIR)ak;cMeNj nigelIR)ak;cMNUlCamUlFn - Bn§elIebtikP½NÐ - Bn§épÞkñúg elIRTBüsm,tiþ nigesvakmμ - Bn§elI BaNiC¢kmμeRkARbeTs - cMNUlsareBIBn§epSgeTot cMNUlminEmnCasareBIBn§ Tak;Tgdl; - plTunénRTBüsm,tiþrdæ - cMNUlminEmnCasareBIBn§epSg²eTot cMNUlCamUlFn)anmkBI - cMNUlépÞkñúg CamUlFn - GMeNayeRkARbeTs

-FnFanEdlx©IBIeK maRta 8>Bn§dar nigBn§Gakr®tUv)ankMNt; RbmUl nig®tYtBinitü . GRtaénBn§ nigGakr . GñkCab;Bn§ karelIk ElgBn§ ®tUv)ankMNt;y:agc,as;las; nigerOgvivaTEdlTak;Tg dl;bBðaaTaMgenH ®tUv)ankMNt;kñúglkçxNÐ nig tamEbbbT Edl)anEcgedaynItikmμ nigkartaMgbTbB¢aaEdlGacGnuvtþ)ancMeBaHRbePTnImYy² énBn§Gakr .

KμanbTbBaØtiþNamYy eTaHCaRbePTNak¾eday KμanGnusBaØaGnþrCatiNamYy EdlGaceFVI[mankarERb ®bYl naMmknUvkar)at;cMNUlenaHeLIy . krNIxagelI GacRbRBwtþeTA)an luHRtaEtGnuvtþtamTMrg;c,ab; nigbT bB¢aadUcKñaeRkayBImaneyabl; ÉkPaBBIrdæm®nþI RksYgesdækic© nighirBaØvtßú . maRta 9>karRKb;RKgRTBüsm,tiþrdæ ®tUv)anbMeBjy:agRtwm®tUveTAtambTbBaØtiþénc,ab; nigénbTbB¢aaCaFrman. smiT§ikmμ énRTBüsgðarwm nigGsgðarwm EdlCacMENkmYyénebtikP½NÐCati®tUv)anbB©ÚalCacaM)ac;enA eRkamGanuPaBénlkçxNÐ nigEbbbTEdlerobcMedaynItikmμ nigkartaMgbTbB¢aa CaFrman . eRkambTbBaØtiþénmaRta 11 xageRkamenH cMNUlTaMgGs;Edl)anBIsmiTi§kmμxagelI ®tUvbg;cUlfvika TUeTArbs;rdæ edayminGacdkesah‘uyEdlecjBIkic©RbtibtiþkarenaHeLIy .

RbtibtiþkarCalkçN³BaNiC¢kmμ EdlTTYleFVIedayGgÁPaBrbs;rdæedaypÞal;®tUv)andwknaMtamTmøab;eRbI R)as;CaFrmankñúgvis½y]sSahkmμ nigBaNiC¢kmμ eRkamkar®tYtBinitürbs;rdæm®nþI RksYgesdækic© nighirBaØvtßú. maRta 10>esvaEdlbg;éførbs;rdæeGayRsbeTAnwgkarpþl;esvaeTA[ÉkCn nigGgÁkarttiyedayesvasaFarN³ rbs;rdæ . esvaEdlbg;éfø ®tUvsßitenAeRkamGnuPaBéntaragtémøEdlkMNt;edayraCrdæaPi)altamsMeNIrbs; rdæm®nþI RksYgesdækic© nighirBaØvtßú nigtameyabl;rbs;RksYgEdlBak;B½n§ . maRta 11>cMNUl®tUvkt;RtacUlTaMg®sug min®tUvTUTat;CamYycMNayeLIy . m:üageTothammin[GaNab½k begáIn TwkR)ak;én\NTanEdl)anGnum½tkúñgfvikaedaysMGagelIR)ak;cMNUlBiessNamYy . maRta 12>cMNUlTaMgmUl®tUv)aneRbIR)as;sMrab;Tb;Tl; nigcMNayTaMgGs; b:uEnþcMNUlxøHGac®tUv)ancat;EcgsMrab; cMNayxøHeRkamrUbPaB nigkñúglkçxNÐEdl®tUvkMNt;edayc,ab; .

EpñkBIr ³ bnÞúkrbs;rdæ maRta 13>bnÞúkGcié®nþy_rbs;rdæ rYmmancMNayRbRktI nigcMNayCamUlFn . bnÞúkenH®tUvEckCaR)aMRbePTfvika. maRta 14>cMNayRbRktIrbs;fvika ®tUv)ancat;fñak;eTAtamlkçN³rbs;vaCabYnRbePTdUcteTA ³ RbePTmYy ³ meFüa)ayesvakmμ RbePTBIr ³ karR)ak;Edlx©IBIeK RbePTbI ³ GnþraKmn_ saFarN³ RbePTbYn ³ cMNayepSg² nigBMu)aneRKagKit maRta 15>cMNayCamUlFnénfvika KWsMrab;bMerIkarRbtibtiþkmμviFI b¤KMeragkarvinieyaK bMerIGnþraKmn_ CamUlFnrbs; rdæeTAkñúgvis½yesdækic© nighirBaØvtßú tamry³shRKasrdæ b¤bMerImeFüa)ay énkarcUlrYmR)aRs½y nigCaTIbMput bMerIkarsgbMNul . cMNayCamUlFnfvika begáItecjRbePTTIR)aMénfvika . cMNayTaMgenH®tUv)ancat;fñak;eTAtamlkçN³ rbs;va ecjCaCMBUkfvika dUcteTA ³ - sagsg; - brikçar - kic©RbtibtiþkarhirBaØvtßú - karTUTat;bMNul maRta 16>c,ab;hirBaØvtßúebIk\NTaneTAtamRksYg b¤GgÁkarsaFarN³Rbhak;RbEhl nigeTAtamRbePTsMrab;cM Nay. RksYg b¤GgÁkarsaFarN³Rbhak;RbEhlTaMgenaHRbmUlpþMú \NTanTaMgGs; sMrab;bMerIkargarrbs;xøÜn enATI®kugPñMeBj nigenAtamRKb;extþ-®kug EdlCaExSbeNþayrbs;xøÜn . maRta 17>\NTanTaMgGs;Edl)anGnuBaØatedayc,ab;hirBaØvtßú ®tUv)anrMElkenAkñúgRbePTnImYy²eTAtamlkçN³ b¤eKaledAén\NTanCaCMBUk Rbkar kzax½NÐ nigvaküx½NÐ . cMNat;fñak;én\NTanenH ®tUv)anbB¢aak;edayRb kasrbs;rdæm®nþIRksYgesdækic© nighirBaØvtßú .

RbePT 4 éncMNayRbRktI cMNayepSg² nigmin)aneRKagKit min®tUv)ancat;EcgeTA[RksYg b¤GgÁkar saFarN³Rbhak;RbEhlNamYyeT . RbePTcMNayenH®tUv)anTuksMrab;cMNayepSg²kñúgkarsg b¤karbM

eBjvijEdl®tUvRKb;RKgedayrdæm®nþI RksYgesdækic© nighirBaØvtßú k¾dUcCa\NTanbgáarTuk nigcMNayBMu)an eRKagKitEdr . \NTanbgáarTukbeNþaHGasnñ ®tUv)anebIksMrab;cMNayTaMgLayNaEdlkarEbgEck minGac®tUv)an kMNt;Cak;lak;enAeBl\NTan®tUv)anGnum½t . karcat;Ecg\NTanbgáarTukTaMgenH®tUv)ansMercedayRkwtü rbs;raCrdæaPi)alelIsMeNIrbs;rdæm®nþI RksYgesdækic© nighirBaØvtßú . maRta 18>\NTanfvika manlkçN³kMhit b¤Gacvaytémø)an . \NTankMhitkMNt;kMritx<s; EdlenAkúñgenaH®tUvEtmankarP¢ab;snüa nigkarecjbB¢aaéncMNayRbePT enH . cMNayrebobenH GacbegáIn )anedayc,ab;hirBaØvtßú Ekt®mUvEtmYyKt;kñúglkçxNÐénbTbBaØtiþ manenA PaKITIbIeRkayenH . \NTanEdlvaytémø)an Tak;TinEtcMNaymanlkçN³caM)ac;EdlkñúgeBlbegáItfvika eFVICakmμvtßúsMrab; kareRKagmYyEdleRkayenHmin)anRKb;RKan; . cMNayén\NTanRbePTenHGacnwg®tUv)anRbtibtiþhYsBITay C¢Tan)aneRKag edayCMBUkfvikaBak;B½n§ . \NTanRbePTenHekItmanelIbMNulsaFarN³ ebovtSR)ak;bMNac; rbs;buKÁlik nigCaTUeTAcMNaydUc)anbriyayedayc,ab;hirBaØvtßú . maRta 19>\NTanTak;Tindl;cMNayRbRktI ®tUv)anEbgEcktamesvaEdl)anGnum½t nigtamkarerobcMfμI² . esvaEdl)anGnum½t tMNageday\NTan)ancuHkñúgfvikacMNayCaRbcaM énqñaMmun nig)ankat;bnßyTay C¢TanminGacEkERbfμI nigbUkbEnßm\NTansMrab;karEkt®tUvtamesckþI®tUvkar . esvaEdl)anGnum½t®tUv®sb eTAnwgGb,brima én\NTancaM)ac; sMrab;bMerIesvasaFarN³ kñúglkçxNÐénqñaMmun . karEkt®mUveTAtamesckþI®tUvkar ®tUvKitGMBIplb:HBal;kñúgqñaMEdlral;viFankareRCIserIsTaMgGs;)aneFVI eq<aHeTArkkarRKb;RKgmun² nigeTArkkarvivtþn_minGaceCos)an énbnÞúksaFarN³xøH² . viFankarfμI² mancritCakarsMerc EdlelcecjCaplb:HBal;hirBaØvtßúbEnßmelIfvika . maRta 20>\NTansMrab;cMNayCamUlFn ®tUv)anEbgEckCa\NTansMrab;kmμviFI \NTansMrab;P¢ab;snüa nigCa \NTansMrab;TUTat; . \NTansMrab;kmμviFI kMNt;kmμviFI b¤KeRmagkarTaMgLayEdlrdæGacdak;ecjkñúgqñaMfvika nigkRmitbriya TansrubsMrab;kic©karTaMgenaH . \NTansMrab;kmμviFI®tUvbMpus[eXIjBIcMNayTak;TineTAnwgkarRbtibtiþTaMg ®sugénKeRmagkar b¤k¾karRbtibtiþmYycMENkNaenaH edayKμankarbUkbEnßmepSg² rhUtdl;eBldak;[eRbI . eTaHCay:agenaHkþI k¾\NTansMrab;kmμviFI GacGUsTajrdæmkRtwmEtrgVg;én\NTansMrab;P¢ab;snüa Edl

)anGnum½tedayc,ab;hirBaØvtßúEtb:ueNÑaH . \NTansMrab;P¢ab;snüa ®tUv)andak;eRkamGaNab½k sMrab;[eKGaceFVIcMNaycaM)ac;TaMgLaydl;karRb tibtiþGMBIvinieyaK)aneRKagedayc,ab;hirBaØvtßú . \NTansMrab;TUTat; ®tUv)anTuk[karecjbB¢aacMNay GMBIR)ak;)andak;CabnÞúkdl;rdæ kñúgRkbx½NÐén \NTanP¢ab;snüaRsbKña . maRta 21>\NTanP¢ab;snüa GacmantémøKμankMNt;eBl . \NTanenH®tUv)aneyagBImYyqñaMeTAmYyqñaM rhUtdl; karlubbM)at;Cayfaehtu . \NTansMrab;TUTat;Edlmin)aneRbIenAeBlbiTkarRKb;RKg {bB©ab;qñaM} ®tUv)anlub ecal nigGacGnuBaØat \NTanfμIsMrab;qñaMbnÞab; . maRta 22>KμanviFankarN_CanItibBaØtiþ bTbB¢aa b¤rdæ)alNamYyGac®tUv)anGnum½t TTYl sÁal; b¤sMerc ebIviFan karN_enaHbgá[manbnÞúkfμIEdl)aneRKagTukCamunkñúgfvika . enAkñúgEpnkarfvikaERb®bYl rbs;GgÁPaB®tUvKit dl; karsnMSsMécEdlGacmanGnuPaBedaybnÞúksaFarN³ . karbegáIt nigkarbþÚrmuxrbr k¾dUcCakarRbLgeRCIserIsGacekItmanEtBItaragmuxrbrEdl)ankMNt;eday rdæ)al b¤GgÁPaB nig)aneRKagedayfvika . KμanviFankarN_temøIgzan³ b¤begáItCMnan;m®nþIraCkar pþl;buBVlaPfμI b¤begáInlaPkarminGacsMerc)aneT ebIRbsinNaviFankarN_TaMgenHmin)anbMeBjeday\NTanRKb;RKan;ebIk pþl;Camunedayfvikardæ .

EtbTbBaØtiþTaMgGs;rbs;maRtaenH min®tUv)anGnuvtþedayGnusBaØahirBaØvtßúedaykarFanayl;RBmBIrdæ nigedaybMNulsaFarN³ .

CMBUk 3 KNnIBiessrbs;rtnaKar maRta 23>KNnIBiessrbs;rtnaKar begáIt)anCaKNnIcMhkñúgelxnartnaKar nigTuksMrab; ³ 1-cuHkic©karcMNUledayELk CahirBaØb,TanCak;lak;dl;esvasParN_TaMgLay ³ KWCaKNnIcat; EcgBiess .

2-bgðajcMNayrbs;rdæmanlkçN³mineTogTat; ³ KWCaKNnIbuerRbTan 3-kt;RtaRbtibtiþkarTaMgGs; manlkçN³]sSahkmμ b¤BaNiC¢kmμEdl)aneFVIedayrdæCalkçN³ bnÞab;bnMS ³ KWCaKNnIBaNiC¢kmμ .

KNnIBiessTaMgGs;rbs;rtnaKar ®tUv)anbegáIt b¤lubecaledayc,ab;hirBaØvtßúeRkamlkçxNÐénbT

BaØtiþénc,ab; {c,ab;sþIBIRbB½n§hirBaØvtßú} enH cMNat;karénKNnIBiessTaMgGs;rbs;rtnKar ®tUv)ankMNt;eday pøÚvc,ab; . maRta 24>cMNUl nigcMNayTaMgGs;énKNnIBiessrbs;rtnaKar®tUv)aneRKag nigGnuBaØatkñúglkçxNÐdUcKñaeTAnwg RbtibtiþkarfvikaTUeTAEdr . maRta 25>RbtibtiþkarcMNay EdlGacpÞúkelIKNnIBiessrbs;rtnaKar ®tUv)anRbRBwtþeTAdUcCamuxkarfvikaEdr eRkamlkçxNÐéncMNucedayELkdUcteTA ³ 1-srubcMNayKitKUrrYcehIy b¤)anecjGNtþieTA[KNnIBiessénrtnaKarminGacelIsBIsrub FnFanrbs;KNnIdUcKña 2-kñúgry³eBlRKb;RKg ebIRbsinNaCa cMNUlrbs;KNnIBiessénrtnaKarEdlcMNayTaMgGs; manlkçN³):an;RbmaN)anEsþgeLIgx<s;BIkarvaytémø enaH\NTanénKNnIenH Gac®tUv)an temøIgedayRbkasrbs;rdæm®nþI RksYgesdækic© nighirBaØvtßú kñúgkMriténcMnYnelIsrbs;cMNUlEdl )ankt;Rta 3-smtulü\NTayI énKNnIBiessTaMgenHrbs;rtnaKar GaceyagBImYyqñaMeTAmYyqñaM elIk ElgEtmanbTbBaØtiþpÞúy Edl)aneRKagedayc,ab;hirBaØvtßú 4-hamXat;min[cuHelIKNnIBiessénrtnaKar nUvral;cMNayNaEdlmincUlkñúgRkbx½NÐénkmμ vtßúrbs;KNnIenH CaGaTiebovtS b¤R)ak;bMNac; .

PaKBIr karerobcM nigkarGnum½tfvika CMBUk 4 GMBIkarerobcMfvika EpñkTI 1 GMBIbribf nigRbtiTinfvika maRta 26>sßiteRkamGMNacénnaykrdæm®nþI rdæm®nþIesdækic© nighirBaØvtßú erobcMKeRmagfvikadak;CUnraCrdæaPi)al Binitü kñúglkçxNÐCakMNt;dUcteTA ³ erogral;qñaM enAExmina rdæm®nþIRksYgesdækic© nighirBaØvtßúerobcMTsSn³vis½yénfvikaqñaMbnÞab; edayqøg kat;tamkalviPaKénsßankarN_esdækic© nighirBaØvtßú smμtikmμTaMgLayénkarvivtþn_ énsßanPaBkñúgry³eBlxøI nigry³ eBlmFüm nigkareKobsgát;énm:aRkUesdækic© EdlGacekItman . enAkñúgRkbx½NÐenH rdæaPi)alkMNt;nUvGaTiPaBCati nigkareRCIserIsedaysmRsb . rdæm®nþIRksYgesdækic© nighirBaØvtßú begáItelImUldæanTaMgenH nUvcMnYnsrubénKMeragfvika EckecjCacMNUl nigcMNay nigerobcMesckþIRBagdMbUgénfvikaEdlmanlkçN³CarYmedImI,dak;CUnKN³rdæm®nþI . esckþIRBagdMbUgénfvika )anGnum½tBIraCrdæaPi)aleRkamrUbPaBCaTisedAEdlkMNt;nUvlkçxNÐTaMgLay CakMNt; kñúgenaH®tUverobcMsMeNIfvikasMrab;qñaMbnÞab; viPaKTinñn½ysMxan;² énsßankarN_esdækic©CaTUeTA nigpl vi)akEdlGacekItmanedImI,FanatulüPaBCaeKalsMxan; nigkMNt;cMnYnfvikasrubtamRksYg b¤GgÁkarRbhak; RbEhl nigtamRbePTcMNayTaMgLay .

RBmCamYyKña rdæm®nþIRksYgesdækic© nighirBaØvtßúerobcM nigepJICUnrdæGMNacTaMgLaynUvsaracrfvika man lkçN³Cabec©keTsbB¢aak;BIEbbbTénkarbegáItKMerag BIviFIvaytémø Edl®tUvGnuvtþBIkarbgðajCUnsMrab;Gnu m½t nigÉksaryutiþkarEdl®tUvpþl;CUn . rdæm®nþIRKb;RksYg naykRKb;sßab½nrdæ)albegáItKMeragcMNay cMNUl CakMNt;rbs;xøÜnsMrab;rdæGMNac kNþal sMrab;GgÁPaBxageRkATaMgLayrbs;xøÜnenAtamextþnana nigGgÁPaBeRkam»vaT . KMeragTaMgenH®tUv epJImkrdæm®nþIRksYgesdækic© nighirBaØvtßú enAExkBaØa . enAExkBaØa RksYgesdækic© nighirBaØvtßú RbmUlpþúMRKb;sMeNIcMNay Binitü nigBiPakSaCamYyrdæm®nþIBak;B½n§ eFVIkarEkt®mUvnUvGVIcaM)ac;RsbtambBaØtiþ énkarENnaMfvika nigbEnßmelIKMeragcMNUl nUvGVIcaM)ac;TaMgenaH . enAExvicäika rdæm®nþIRksYgesdækic© nighirBaØvtßú ksagnUvKMeragc,ab;hirBaØvtßúEdlBinitü nigyl;RBmBIraC rdæaPi)al ehIydak;CUnsPaCatienAGaTitüTI>>> Ex FñÚ edImI,BiPakSa nigGnum½t munéf¶TI 25 Ex FñÚ .

EpñkTI 2 GMBIkar):an;sμancMNUl maRta 27>kar):an;sμancMNUl KWGaRs½yeTAelIRbPBénplitpl b¤plTun .

1-cMNUlfvika)anmkBIsareBIBn§ Bn§Ky GakrepSg²eTot nigBIplénRTBüsm,tiþrdæ TaMgenaHKW Cakmμvtßú):an;sμanedaypÞal;BIsMNak; rdæm®nþIRksYgesdækic© nighirBaØvtßú cMeBaHRKb;plEdl®tUvRb mUl . kar):an;sμanelIcMNUlBIsareBIBn§ nigcMNUlminEmnsareBIBn§ )anmkBIshRKassaFar N³enAfñak;kNþal nigenAfñak;extþ k¾®tUv)anRbmUlpþúMKitKUrEdr edayrdæm®nþI RksYgesdækic© nig hirBaØvtßú .

2-RksYgTaMgLay nigGgÁkarsaFarN³Rbhak;RbEhleRkam»vaTEdlmanEpñkRKb;RKgcMNUl ®tUvepJImkRksYgesdækic© nighirBaØvtßú nUvbB¢IaraymuxcMNUl nigbB¢Ia):an;sμanEdlTak;Tg edImI,cuH kñúgsarb½BcMNUlfvikaeGay)anRtwm®tUv . cMNUlTaMgenHCacMENkmYykñúgcMNUlsrubénfvika TUeTArbs;rdæ . maRta 28>karvaytémøéncMNUlsareBIBn§ nigBn§Ky ®tUv)anRbtibtiþkar GMBI ³ - R)ak;cMNUlEdleyIgTTYl)an énqñaM - KitKUrdl;\Ti§BlEdlCHmkBIGtiprNa eTAelImUldæanKitBn§ - ):an;sμanelIkarvitþn_esdækic©eBlxagmux - karERbRbYlEdlekItmanehIy b¤®tUvBicarNaelIGRta nigelImUldæanRbmUlBn§ - plcMNUl )anmkBIkarbegáItGakrfμI . maRta 29>kar):an;sμancMNUlCamUlFn ®tUvbegáIteLIgGaRs½yeday FnFan)anmkBI ³ 1-pl)anmkBIsmiTi§plénebtikP½NÐclnkmμ b¤Gclnkmμrbs;rdæ KWCakmμvtßúénkar):an;sμanBIsM Nak;RKb;RksYg nigGgÁkarsaFarN³Rbhak;RbEhl EdlCaGñkGnuvtþkic©RbtibtiþkarenaH . cMnYnplTaMgenH®tUvcuHkñúgcMnUlBImUlFn kñúgfvikaTUeTA .

2-karsgbMNul nigsgbuerRbTanCayfaehtuGnuBaØatedayfvikardl;shRKassaFarN³ enaH ®tUvcuH[)an®twm®tUvkñúgtaragrMls; .

3-RbPBcMNUlepSg²BIkarx©IbulkñúgRbeTs kñúgeBlRbPBcMNUlenHsMercyl;RBmBIraCrdæaPi)al ®tUvvaytMélpÞal;edayrdæm®nþIRksYgesdækic© nighirBaØvtßú edayTMnak;TMngCamYyFnaKarCati km<úCa edayviPaKy:agc,as;elIsßankarN_esdækic© niglkçN³criténkarx©ICayfaehtuTaMgenaH.

4-CMnYyeRkARbeTseRkamrUbPaBCaGMeNay b¤karxI©bul ®tUvcuHkñúgfvikaTUeTA cat;TukCabnÞúk b¤ cat;TukCasarNaGaRs½yedaylkçxNÐEdl)ankMNt;kñúgkic©RBmeRBog . RbPB)anmkBIKMerag dMbUg ®tUvvaytémøtamkareRbIR)as;vijnUvmUlniFiEdleRKagTukCamun edayTMnak;TMngeTAnwgbuer RbTanénKMerag . mUlniFibdiPaKEdlmanenAkñúgfvikaTUeTA esμInwgsrubTwkR)ak;cMNUlxagmux kñúgenaHrYmmanTaMgsmiTi§plGacRbmaN)an elIkarnaMcUltamEpnkar .

EpñkTIbI ³ GMBIKMeragcMNay maRta 30>KMeragcMNayCaRbRktI nigKMeragcMNayCamUlFn ®tUverobcMeLIgedayRksYgTaMgLay nigGgÁkarRb hak;RbEhledayKitbB©ÚalTaMgGgÁPaBrbs;xøÜnrdæ)alkNþal GgÁPaBxageRkA nigRKb;skmμPaBrbs;xøÜn . maRta 31>karvaytémøeTAelIesckþI®tUvkarTaMgLay )anbegáIteLIgedayEp¥keTAelIkmμviFIskmμPaB nigeTAelI TisedAénlT§plTTYl)anedaykMNt;y:agc,as;las; nigrkSaTukral;xÞg;cMNayEdlmanenAkñúgkmμviFI . rdæ m®nþI RksYgesdækic© nighirBaØvtßú begáIteLIgedayTMnak;TMngeTAnwgRksYgBak;B½n§ nUvniyam b¤ÉktþargVas;rgVal; sMrab;skmμPaBd¾sMxan;² k¾dUcKñaEdrcMeBaHesva nigpleRbIR)as;CaRbcaM . maRta 32>karcMNayCamUlFnTaMgLay EdlTak;TgeTAnwgkmμviFI b¤Tak;Tgdl;KMeragedayELk Edlmankar yl;RBmBImunmk KWsMedAeTAelIeKaledA EdlGacTTYl)any:agCak;Esþgral;kmμviFI b¤KMerag KWCamuxsBaØaén karvaytémø sMrab;cMNaysrubrbs;kmμviFI nigKMeragenaH nigCamuxsBaØasMrab;vaytémøry³eBlkMNt; nig cgVak;énkarTUTat;sMrab;dMNak;kalnImYy²kñúgqñaM .

EpñkTIbYn ³ bTbBaØtiþepSg² maRta 33>kñúgeKalbMNgeKarBeBlevlaCacaM)ac; kñúgkarbegáItKMeragc,ab;hirBaØvtßú nigkñúgkarBinitü nigyl;RBm edayraCrdæaPi)al nigsPaCati rdæm®nþIRksYgesdækic© nighirBaØvtßú begáItedayeBjsiTi§nUvsmiT§iplTaMgLay EdlTTYl)anénqñaM nUvKMeragcMNayEdlRksYgTaMgLay nigGgÁkarsaFarN³Rbhak;RbEhl min)anelIkKM eragrbs;xøÜnkñúgeBlevlaEdl)ankMNt; .

CMBUk 5 GMBIkMNt;bgðaj nigkarGnum½tfvika maRta 34>esckþIRBagc,ab;hirBaØvtßúdak;bgðajCUnsPaCati ®tUvP¢ab;CamYynUv ³ 1-r)aykarN_srubmYy viPaKBIcritlkçN³fvikafμI nig[Gtßn½yc,as;las;BItulüPaB esdækic©nig hirBaØvtßú .

2-kMNt;Bnül;raytamCMBUknImYy² sMrab;karcMNayRbRktIedayviPaKelIsrub\NTaneFVI[elc ecjnUvkarekIneLIgént®mUvkar nigbgðajPsúþtagnUvkarkt;Rta\NTanBak;B½n§y:agNaeTAnwg esvaEdl)anGnum½tqñaMmunk¾dUctRmwmeTAnwgt®mUvkar nigviFankarfμI EdlmansarsMxan;caM)ac; sMrab;karRKb;RKgfμI .

3-]bsm<½n§cgRkgCaCMBUk nigtamKMeragedImI,karcMNayTaMgLayCamUlFn rMlwk\NTanP¢ab; snüa nigTUTat;karebIkpþl;sMrab;KMeragkñúgqñaMeRKagbMrug\NTan EdlmanRbePTcaM)ac;dUcKñaeTA nwgkarbnþKMeragTaMgenH nigviPaKKMeragfμI nigt®mUvkar \NTanrbs;vaedaykMNt;tamRbtiTineRbI R)as;Edl)aneRKagTuk .

4-ÉksarcaM)ac;epSgeTot caM)ac;sMrab;Bt’man nigsMrab;kar®tYtBinitürbs;sPaCati . maRta 35>KMeragc,ab;hirBaØvtßúEckecjCaBIrEpñk . EpñkTI1 c,ab;GnuBaØat[RbmUlRKb;FnFansaFarN³ nigkMNt; FnFanTaMgenaHCaTwkR)ak;srub . c,ab;)ankMNt;nUvpøÚv nigmeFüa)ayGnuvtþcMeBaHkarcMNayCamUlFn . c,ab; )ankMNt;nUv\NTancMhrx<s;bMputEdlCaKuNRbeyaCn_dl;fvikaTUeTA nigKNnIBiessrbs;rtnaKar c,ab;rYm manbTbBaØtiþTaMgLayEdlTak;Tgdl;cMNUlsareBIBn§ nigTak;Tgdl;RKb;bTbBaØtiþhirBaØvtßúepSgeTot. Epñk TI2 rYmmantaragkMnt;ecjCaCMBUk Rbkar kzax½NÐ nigvaküx½NÐEdlTak;Tgdl;cMNUlRbRktIrbs;fvikaTUeTA . c,ab;manKMeragcMNayRbRktIrbs;fvikaTUeTAEbgEcktamRksYg nigGgÁkarsaFarN³Rbhak;RbEhl nigEbg EcktamRbePTcMNay nigEckecjCaesvaEdl)anGnum½t nigviFankarfμI²eTot . c,ab;EjkpøÚv nigmeFüa)ay GnuvtþsMrab;cMNayCamUlFnénfvika nigkmμviFI\NTan nigEbgEckcMNayCamUlFn tamRksYg nigGgÁkar saFarN³Rbhak;RbEhlCaCMBUk edayeFVIeGayecjCa \NTanP¢ab;snüa nig\NTanTUTat; . c,ab;bBaÄb; bB¢Iarbs;KNnIBiessrbs;rtnaKar EdlmanlkçN³rdæ)al nigkMNt;sMrab;KNnIBiessnImYy² nUvcMnYnTwk R)ak;cMNUl nigcMnYnTwkR)ak;cMNay . maRta 36>c,ab;hirBaØvtßú ®tUv)anGnum½tkñúglkçxNÐdUcKñanwgc,ab;FmμtaTaMgLay kñúgbTbBaØtiþedayELkdUcxag

eRkamenH ³ 1-KMeragcMNUlKWCakmμvtßú én ³ -karGnum½tsrub sMrab;cMNUlRbRktI -karGnum½tsrub sMrab;cMNUlCamUlFn -karGnum½t tamKNenyüBiess énrtnaKar 2-KMeragcMNayKWCakmμvtßú én ³ -karGnum½ttamRksYg b¤GgÁkarsaFarN³Rbhak;RbEhl nigtamRbePTsMrab;cMNayRbRktI -karGnum½ttamRksYg b¤GgÁkarsaFarN³Rbhak;RbEhl nigtamRbePTsMrab;cMNayCamUl Fn nigGnum½ttamKNenyüBiessénrtnaKar .

3-bTbBaØtiþTaMgGs;énc,ab;hirBaØvtßú KWCakmμvtßúénkarGnum½tcugeRkaybg¥s; . maRta 37>KμanmaRtabEnßmNamYy nigKμanviesaFnkmμeTAelIKMeragc,ab;hirBaØvtßúNamYyRbRBwtþeTA)aneT ebIminsM edAeTAelIkarlubecj b¤bnßycMNay begáIt b¤bEnßmxÞg;cMNUlNamYyenaH .

RKb;sMeNIcMNayfμI²TaMgGs; ®tUvepIþmecjBIsMeNIesdækic©esμInwgcMnYnTwkR)ak;elIsrubcMNayTaMgGs; . maRtabEnßm b¤eFVIviesaFnkmμ EdlRbRBwtþeTAelμIsnwgbTbBaØtiþTaMgenH®tUvkat;ecjedayeBjsiTi§ . maRta 38>karEbgEck\NTancMhrCaCMBUkedayc,ab;hirBaØvtßú CaKuNRbeyaCn_dl;fvikaTUeTAenaH ®tUvRbRBwtþeTA edayRkwtü rbs;raCrdæaPi)al .

RkwtüEbgEckenH minGacnaMmknUvkarERb®bYl\NTanGnum½tedaysPaCati elImUldæan énsMeNITaMg LayEdlmanenAkñúgGtßbTBnül;Ca]bsm<½n§enaHeT . maRta 39>karEbgEcklMGitenAkñúgCMBUk Rbkar kzax½NÐ vaküx½NÐ én\NTanTaMgLayGnuvtþeTAelImaRtamun ®tUv RbRBwtþeTAedayRbkasrbs;RksYgesdækic© nighirBaØvtßú .

PaKbI GMBIkarGnuvtþn_ fvika CMBUk 6 clna\NTanfvika maRta 40>karepÞr\NTanBIRksYgmYy b¤GgÁkarsaFarN³fñak;Rbhak;RbEhlNamYy eTARksYg b¤GgÁkarsaFar N³mYyepSgeTot edayPaBcaM)ac;énkargarBRgwgrcnasm<n½ §rbs;rdæaPi)al b¤rdæ)alGacRbRBwtþeTAedayRkwtü rbs;raCrdæaPi)al luHRtaEtkarepÞr\NTanTaMgenH minEkERbRbePTcMNay nigkarEbgEck\NTan tamCMBUk nana . maRta 41>karbEgVr\NTanBICMBUkmYy eTACMBUkmYy GacRbRBwtþeTA)anedayRkwtü kñúgRkbx½NÐGnþraKmn_épÞkñúgén RbePTEtmYydUcKña rbs;RksYg b¤GgÁkarRbhak;RbEhlEtmYydUcKña . maRta 42>karbEgVrBIRbkarmYy eTARbkarmYy BIkzax½NÐmYy eTAkzax½NÐmYy b¤vaküx½NÐmYy eTAvaküx½NÐmYy EdlenAkñúgCMBUkEtmYy ®tUv)anGnuBaØatiedayRbkasrbs;RksYgesdækic© nighirBaØvtßú . maRta 43>RkwtüTaMgLayrbs;raCrdæaPi)al EdleFVIeLIgtamsMeNIrbs;RksYgesdækic© nighirBaØvtßú GacEbgEck bnÞúkEdlkt;RtaeTAtamCMBUkcMNay\tRBagTukeRkamrUbPaBén\NTanbMeBjbEnßm CaKuNRbeyaCn_dl;CMBUk epSg²rbs;RksYg b¤GgÁkarRbhak;RbEhlnana edImI,eRtomcMNay\tRBagTuk . maRta 44>\NTanEdlkøayeTACaminEmnmuxsBaØaeRbIR)as;kñúgkMLúgénqñaM Gac®tUv)anlubecaledayRbkasrbs; rdæm®nþI RksYgesdækic© nighirBaØvtßú eRkayBI)anTTYlBt’manBIRksYg b¤GgÁkarRbhak;RbEhl EdlBak;B½n§ . maRta 45>enAeBlEdlkarvivtþn_éncMNUl nigcMNayelcecj[eXIjnUvkar)at;tulüPaBénfvika enaHRksYgesdæ kic© nighirBaØvtßú GacecjCaRbkasraMgxÞb;mYycMENk b¤TaMgmUlén\NTanEdl)anGnum½tenAkñúgfvika . kñúg krNIkar)at;tulüPaBenHmanlkçN³F¶n;F¶r raCrdæaPi)alGaceFVVInItiviFItamRkwtü nigelIsMeNIrbs;RksYgesdæ kic© nighirBaØvtßú edaylubecalmYycMENk b¤TaMg®sugén\NTanEdl)anGnum½tkñúgfvika .

maRta 46>\NTanbMeBjbEnßm Gac®tUv)anGnum½tedayRkwtü rbs;raCrdæaPi)aledayEp¥kelIr)aykarN_ rbs;Rk sYgesdækic© nighirBaØvtßú bEnßmBIelIfvikaEdlkt;RtanUvCMBUkcMNay\tRBagTuk kñúgkrNImaneRKaHFmμCati b¤ PaB caM)ac;CabnÞan;dl;plRbeyaCn_Cati \NTanTaMgenH®tUvGnum½tc,ab;hirBaØvtßúbEnßmmYy Edl®tUvqøgeya bl; yl;RBmBIsPaCatiCabnÞan;Pøam kalebIsßankarBiessTaMgenH ®tUv)ancb;sBVRKb; . maRta 47>karEkERbepSg²eToténc,ab;hirBaØvtßú GaceFVIeTA)anenAkMLúgénqñaMfvika CavtßúbMNgénc,ab;hirBaØvtßú bEnßm edayqøgsPaCati kñúglkçxNÐdUcKñaénc,ab;hirBaØvtßú .

CMBUk 7 GMBIeKalkarN_TUeTA énkarGnuvtþfvika maRta 48>karGnuvtþn_kic©RbtibtiþkarhirBaØvtßúrbs;rdæ nigKNnIBiessrbs;rtnaKar CaParkic©rbs;GaNab½k nigKN enyükr . GaNab½k nigKNenyükrsaFarN³ manmuxgarvismitPaBBIKña . rdæm®nþI nigRbFanGgÁkarsaFarN³Rbhak;RbEhl CaGaNab½kedImExSénfvikardæ cMeBaHEp¥kcMNUlEdl )anmkBI {Epñk}rbs;xøÜn . cMeBaHEpñkcMNayrdæ)alkNþal nigGgÁPaBeRkA eRkam»vaTtamextþnana rdæm®nþI nigRbFanGgÁkarsaFarN³Rbhak;RbEhlCaGñkbB¢aa{GaNab½k} fvikatamEpñkerog²xøYn . rdæm®nþI RbKl;siTi§CUnGPi)al®kug nigGPi)alextþ CaRbtiPUbB¢aacMNaykñúgkic©Rbtibtiþkar hirBaØvtßú fvika rdæ kñúgmNÐlénextþ ®kugrbs;xøÜn . bTbB¢aaKNenyüsaFarN³eRCIstaMgRbePTm®nþI EdlGMNacénGaNab½k edImExS®tUv)anyl;RBmpþl; CUn b¤EdlGacCMnYsGaNab½kedImExSkñúgkrNIGvtþman b¤manFur³ . siTi§GMNacEdlEbg[ b¤karcuHhtßelxa ®tUveFVIeLIgkñúgRkwtümYyEdlcaM)ac;bB¢aak;edayRksYgesdækic© nighirBaØvtßú . maRta 49>cMNayEdl®tUveFIVeLIgqøgelIfvikardæTUeTA elIfvikanana nigelIKNnIBiessrbs;rtnaKar ®tUvqøgTidæa karBIm®nþI®tYtBinitühirBaØvtßúCamun EdlCaRkbx½NÐm®nIþraCkarenAeRkam»vaTRksYgesdækic© nighirBaØvtßú .

Rkwtürbs;KN³rdæm®nþInwgkMNt;TisedAParkic© niglkçN³énkar®tYtBinitüenHRBmTaMgEbbbTbMeBjkar garrbs;xøÜn . maRta 50>cMNaykñúgkarsagsg; b¤TijsMPar³epSg²kñúgfvikaTUeTArbs;rdæ nigkñúgKNnIBiessrbs;rtnaKar®tUvzit

enAeRkamnItiviFIénkaredjéføCasaFarN³ . nItiviFIenH ®tUvkMNt;CaRkbx½NÐedayKN³rdæm®nþI tamesckþIesñI rbs;rdæm®nþI RksYgesdækic© nighirBaØvtßú . maRta 51>kic©RbtibtiþkarhirBaØvtßú nigKNenyürdæ ®tUvRbmUlpþMúenAkñúgrtnaKarsaFarN³mYyehIy®tUv)anGnuvtþ tamRbB½n§KNenyüsaFarN³ . maRta 52>KNenyükrsaFarN³ TTYlbnÞúkkarFanacMNUl TUTat;cMNay rkSakarBarmUlniFi témø plitpl nigvtßú FatuEdlCakmμsiTi§ b¤RbKl;karTukcitþ[GgÁkarsaFarN³ . KNenyükrsaFarN³manzan³CaGñk FanakarGnuvtþn_kic©RbtibtiþkarTaMgenHehIyRKb;RKgmUlniFiTaMgbB©Úal k¾dUcCabeB©ajBIebLa . maRta 53>KNenyükrsaFarN³®tUv)anEtgtaMgedayrdæm®nþIRksYgesdækic© nighirBaØvtßú eTAtamsarlixitpSBV pSay . GñkTaMgenH zitenAeRkamGaCJaFrpÞal; nigpþac;muxrbs;rdæm®nþIRksYgpÞal; . munnwgcUlbMerIkargar GñkTaMgenH ®tUveFVIsc©aRbNiFantamsarlixitpøÚvkar kñúgrUbPaB nigenAmuxGaCJaFr mansmtßkic© .

GñkTaMgenH®tUv)anTTYlkarTukcitþpÞal;BIGaNab½k ehIyRbsinCamanBIKNenyükrsaFarN³epSg eTot EdlmanTMnak;TMngCamYyKña . maRta 54>eRkamlkçxNÐviFankarN_edayELk EdlmanenAkñúgc,ab;enH nignItikmμ bTbB¢aaEdlBak;B½n§karGnuvtn_þ kic©RbtibtiþkarhirBaØvtßúrdæ®tUvRbRBwtþeTAkñúgRkbx½NÐénRbB½n§RKb;RKg . manEtcMNUlEdl)anbg;cUl nigcMNayEdlecjGaNtiþcMNayry³eBldb;BIrExénqñaMfvika Edlcat; TukCarbs;kargarRKb;RKg nigfvika. maRta 55>karTUTat;TUeTA énKNenyüsaFarN³nwg®tUvkMNt;lkçxNÐ ehIykic©RbtibtiþkarhirBaØvtßú nigKNenyü EdlEsþgeLIgecjBIkarGnuvtþn_c,ab;hirBaØvtßú ®tUvRbtibtiþtamlkçxNÐTaMgenH .

PaKbYn GMBIbTbB¢aaén fvika maRta 56>bTbB¢aaénfvika Cakmμvtßúénc,ab;mYy . maRta 57>esckþIRBagc,ab; TUTat;Binitükt;RtanUvcMnYnTwkR)ak;CasßaBr énkarbg;cUlcMNUl nigénGaNab½NÑcM NayEdl)aneFVIkñúgGMLúgkarRKb;RKg . esckþIRBagc,ab;enHbdiesFecal\NTan Edlmin)aneRbIR)as; ehIyelIkeLIg[eXIjlT§plhirBaØvtßúBiténqñaM Edl®tUvdak;bB©Úalkñúg {KNnIlT§plénrtnaKar}eRkaykar dkecjcMnYnTwkR)ak;EdlenAsl;TMenr elIFnFanCayfaehtusMrab;karcat;EcgBiess . maRta 58>esckþIRBagc,ab;TUTat;®tUv)antak;Etgedayrdæm®nþI RksYgesdækic© nighirBaØvtßú elImUldæanénKNnIBi essTaMgLay EdlGñkbB¢aacMNay ®tUvbgðajnUvkic©RbtibtiþkarcMNayrbs;xøÜn nigKNnIRKb;RKg énKN enyükrsaFarN³ Edldak;eRkamkar®tYtBinitürbs;®kumBinitüKNnICamun . maRta 59>®kumBinitüKNnICasßab½nCan;x<s; énkar®tYtBinitühirBaØvtßú . ®kumenHBinitüKNnITaMgLay nigkar RKb;RKgesdækic©rbs;shRKassaFarN³ . ®kumenHvaytémølT§plénCMnYyesdækic© nighirBaØvtßú Edlrdæyl; RBmeGaydl;EpñkÉkCn . smtßkic©rcnasm<½n§ nignItiRkménGnþraKmn_rbs;®kum®tYtBinitüKNnI ®tUv)ankMNt;edayc,ab; . maRta 60>RbtibtiþkarEdlbgðajedayesckþIRBagc,ab;énc,ab;TUTat; ®tUv)anlatkñúgtaragTaMgLayEdlbgðaj ³ 1-cMeBaHcMNayénfvikaTUeTA ³ kareRKagTukedImdMbUg karGnuBaØatifμI nigbB¢aacMNayEbgEcktam RksYg b¤tamGgÁkarfñak;Rbhak;RbEhl tamRbePT nigtamCMBUk .

2-cMeBaHcMNUl ³ kareRKagTukedImdMbUg RBmTaMgkarEkERb nigkarRbmUl EdlEjktamRbePT tamCMBUk nigtamRbkar .

3-kareRbobeFobTwkR)ak;srubénkareRKagTukéncMNUl nigcMNay nigkarEkERbEdl)aneFVI Rb sinCamanCamYynwgsmiTi§kmμsMrab;fvikarbs;rdæ)alsaFarN³nImYy² . maRta 61>c,ab;enH®tUvRbkasCakarRbjab; .

c,ab;enH®tUv)anrdæsPaénRBHraCNacRkkm<úCa Gnum½t enAéf¶TI 28 Ex FñÚ qñaM 1993 nasm½yRbCMurdæsPa elIkTI1 nItikalTI1 .

PñMeBj>éf¶TI 28 Ex FñÚ qñaM 1993 RbFanrdæsPasþITI htßelxa sWn sU‘Ebr×þ