Kerala Revenue Recovery Procedures-Note uploaded y T james Joseph Adhikarathil

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tIcf dh\yp dn¡-hdn BIväv & dqÄkv 1968

tIcf dh\yp dn¡-hdn BIväv & dqÄkv 1968 kÀ¡m-cn\v e`n-t¡­ IpSn-ÈnI ]ncn-s¨-Sp-¡p-¶-Xn-\pÅ amÀ¤-tc-J-bmWv tIcf dh\yp dn¡-hdn BIväv & dqÄkv {]Imcw \ne-hn-epÅXv. Cu N«-¯nse 71þmw hIp¸v {]Imcw kÀ¡mÀ {]-Jym-]n-¡p¶ Øm]-\-§-fp-sSbpw IpSn-ÈnI ]ncn-hn\v Cu \nbaw _m[-I-am-¡m-dp-­v.

PnÃm If-IvS-dmWv PnÃ-bnse IpSn-ÈnI ]ncn-hnsâ A[n-Imcn {]hÀ¯\ kuI-cy-¯n-\p-th­n ‘If-IvSÀ’ amcmbpw A[n-Im-c-s¸« DtZym-K-Ø-·m-cmbpw (Authrised Officer) sU]yq«n If-IvSÀam-sc-bpw, AÀ.-Un.-H- am-scbpw Xl-knÂZmÀ amscbpw Npa-X-e-s¸-Sp-¯p-¶p.(2{c}).73þmw hIp-¸p-IÄ) Hcp If-IvSÀ¡v \evIn-bn-«pÅ FÃm A[n-Im-c-§fpw PnÃm If-IvSÀ¡v \nÀÆln-¡m-hp-¶-Xm-Wv. F¶m PnÃm If-IvSÀ¡v \evIn-bn-«pÅ A[n-Im-c-§Ä ‘IfIvSÀ’ amÀ¡v \nÀÆ-ln-¡m³ ]mSp-Å-X-Ã.

IpSn-Èn-I-¡m-c³

IpSn-ÈnI hcp-¯p¶ Btfm, _Ô-s¸« Pmay-¡m-

ct\m (2þe) IpSn-ÈnI CuSm-¡p-¶-Xn\v Xmsg ]d-bp¶ \S-]Sn ssIs¡m-Åmw. (5þmw hIp¸v) 1. IpSn-Èn-I-¡m-csâ PwK-a-h-kvXp-IÄ P]vXn sNbvXv hnäv XpI CuSm¡mw 2. IpSn-Èn-I-¡m-csâ Ømhc hkvXp-IÄ P]vXn sNbvXv hnäv XpI CuSm¡mw 3. IpSn-Èn-I-¡m-csâ Ømhc hkvXp-¡Ä P]vXn sNbvXv Bsf \ntbm-Kn¨v BZm-b-sa-Sp¯v XpI CuSm¡mw 4. IpSn-Èn-I-¡m-cs\ AdÌp sNbvXv XS-¦-en sh¨v XpI CuSm¡mw IpSn-Èn-I-bpÅ Un¸mÀ«p-saân \n¶pw dh\yp dn¡-h-dn-¡p-th-­n-bpÅ AÀ°\m t^mdw (Requisition form No.24) (hIp¸v - 69(2)) PnÃm If-IvSÀ¡v e`n¨mÂ, BbXv ]cn-tim-[n¨v PnÃm If-IvSÀ dh\yp dn¡-hdn kÀ«n-^n-¡äv (t^mdw 25) Xl-knÂZmÀ¡v \ÂIp¶p. (hIp¸v -69(3)) Cu kÀ«n-^n-¡äv e`n-¨m-ep-S³ Xs¶ Xl-knÂZmÀ 7,34 hIp¸v {]Imcw Unamâv t\m«o-kp-IÄ (t^mw 1, 10) F¶nh X¿m-dm¡n hntÃPv Hm^o-kÀ hgn I£n-Ip-Sn-Èn-I-¡m-c\v \S-¯m³ Ab-¡p-¶p. 7þmw hIp¸v t\m«okv (Form.No.1) PwKa hkvXp P]vXn-¡p-Å-Xpw. 34þmw hIp¸v t\m«okv (Form.No.10) Ømhc hkvXp P]vXn-¡p-Å-Xp-am-Wv. t\m«o-kn IpSn-Èn-I-¡m-csâ ]qÀ®m-hn-em-khpw 2

IpSn-ÈnI hnh-chpw hyà-am-¡n-bn-cn-¡-Ww. t\m«okv \S-¯m³ sNÃp-t¼mÄ _Ô-s¸« I£n-bn-sÃ-¦n B ho«nse {]mb ]qÀ¯n-bmb ]pcp-j\v t\m«okv \S-¯m-hp-¶Xpw hnk-½-Xn-¡p¶ ]£w kÀ¡mÀ DtZym-K-سam-c-Ãm¯ c­p t]cpsS km¶n-²y-¯n XmakØ--e¯v ]Xn¨v \S-¯m-hp-¶-Xp-am-Wv. kv{XoIÄt¡m, _p²n-hn-I-kn-¡m¯ {]mb-]qÀ¯n-bmb ]pcp-jmw-K-§Ät¡m t\m«okv \S-¯phm³ ]mSpÅXÃ. (8þmw hIp-¸v) 7þmw hIp¸v t\m«okv I£n¡v \S-¯n-bn-cn-t¡-­-Xm-Wv. (tIm-SXn hn[n) hntÃPv Hm^o-kn t\m«o-kp-IÄ e`n-¨m DS³ Xs¶ dh\yp dn¡-hdn seUvP-dn tNÀt¡-­-Xp-­v. IqSmsX t\m«okv cPn-ÌÀ-þ tNÀ¯-Xn\v tijw t\m«okv F{Xbpw s]s«¶v \S-¯p-¶-Xn-\mbn hntÃPv ^oÂUv Akn-Ìâns\ Npa-Xes¸Sp-t¯-­-Xp-am-Wv. CXn-\mbn sk£³ 74 {]Imcw Xmsg ]d-bp¶ amÀ¤-§Ä kzoI-cn-¡m-hp-¶-Xm-Wv. Service of Notice U/S Sec.74 IpSn-ÈnI¡mct\m AsÃ-¦n IpSn-Èn-I-¡m-csâ IpSpw-_-¯nse {]mb ]qÀ¯n-bmb ]pcp-jmw-K-¯nt\m AsÃ-¦n AbmÄ Xmakn-¡p¶ ho«o ]Xn¨p\S-¯ntbm cPn-tÌÀUv X]m-en Abt¨m \S-¯m-hp¶-Xm-Wv P]vXn¡v Dt±-in-¡p-¶Xv Øe-tam, hnf-Itfm BsW-¦n {]kvXp-X-Øe¯v t\m«okv ]Xn-¸n-¨n-cn-¡-Ww. t\m«okv \S-¯n-bn«pw XpI AS-¨n-«n-Ãm-sb-¦n Xmsg ]d-bp¶ P]vXn amÀ¤-§-fn-eqsS A[n-Im-c-s¸-« DtZym-K-Ø\v XpI CuSm-¡m-\pÅ \S-]Sn kzoIcn-¡m-hp-¶-Xm-Wv. 1.

PwKa hkvXp-¡Ä (h-Ip¸v 8) 2. Ømhc hkvXp-¡Ä (h-Ip¸v 36) 3. sjb-dp-IÄ, IS-¡m-cn \n¶pw e`n-t¡-­-Xmb XpI-IÄ (h-Ip¸v 19) 4. \nt£-]-§Ä (h-Ip-¸p-IÄ 19) 5.

Un{In \S-¯n-¸n-eqsS In«m-hp¶ XpI-IÄ/kz¯p-¡Ä (h-Ip¸v 20) 6. s\tKm-jyXm {]am-W-§Ä (h-Ip¸v 22) 7. hmS-I-bn-\-¯n-epÅ hc-hp-IÄ (h-Ip¸v 25) 8.

Id³knbpw \mW-b-§fpw (h-Ip¸v 27) 9. hym]mcw (h-Ip¸v 43) 10. iw_-fw, In«m-\pÅ XpI-IÄ (h-Ip¸v 80)

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P]vXn sN¿p-t¼mÄ Xmsg ]d-bp¶ Imcy-§Ä {i²n-¡-Ww. 1) kqtcym-Z-b-¯n\v tijhpw AkvX-am-b-¯n\v ap¼pw am{Xta P]vXn \S¯m-hq. (10þmw hIp-¸v) 2) IpSn-Èn-I-¡m-ct\m Abm-fpsS IpSp-_mw-K-§tfm [cn¨n-«pÅ hkv{Xw, Xmen, hnhm-l-tam-Xn-cw, AXym-hiyw ]qPm-km-[-\-§Ä, AXym-hiy ]Wn-t¡m-¸p-IÄ, AXym-hiy ImÀjnI D]-I-c-W-§Ä, Ipd-ªXv Hcp tPmUn Dg-hp-am-Sp-IÄ F¶n-hbpw IqSmsX kÀ¡mÀ Imem-Im-e-§-fn \nÀt±-in-¡p¶ km[-\-§fpw P]vXn-bn \n¶pw Hgn-hm-¡-Ww. Ign-bp-¶Xpw IpSn-ÈnI CuSm-¡p¶Xn\p th­n-h-cp¶ km[-\§Ä am{Xta P]vXn sN¿mhq (9þmw hIp-¸v) ]¼v, ]n.-hn.kn ss]¸v F¶nh P]vXn sN¿m³ ]mSnà 3) _Ô-s¸« Hm^o-kÀ¡v IpSn-Èn-I-¡m-csâ GXp-Ø-e¯pw (A-S-¨n-«n-cn¡p¶ Xmak Øes¯ ]q«pw s]mfn-¨p) IS¶v P]vXn \S-¯mw.

(31þmw hIp-¸v) 4) kv{XoI-fpsS hmk-Ø-e-a-mtbm, A´]pc-amtbm Hgn-¨n-«n-cn-¡p¶ Øe¯v {]th-in-¡p-¶tXm _e-ambn Hgn-¸n-¡p-¶tXm Hgn-hm-¡-Ww. {]th-i\w A\n-hm-cy-am-W-¦n t\m«okv \ÂIn kÀ¡mÀ DtZym-Kسam-c-Ãm¯ Øes¯ {][m-\-s¸« c­p-t]-cpsS km¶-²y-¯n kv{XoIsf \nb-am-\p-krXw \o¡w sNbvXv {]th-in-¡m-hp-¶-Xm-Wv. (32þmw hIp-¸v) \nb-am-\p-kr-X-a-ÃmsX kv{XoIÄ Xma-kn-¡p-¶-bnSw P]vXn sNbvXm 6 amkw hsc-bptam 500/þcq] ]ngtbm in£ e`n-¡m-hp-¶-Xm-Wv. (33þmw hIp-¸v) 5) P]vXn \S-¯p-t¼mÄ kÀ¡mÀ DtZym-K-سam-c-Ãm¯ c­p-t]-cpsS km¶n²yw D­m-bn-cn-¡W - w(8þ(2)mw hIp-¸v) P]vXn sNbvX enÌnsâ ]IÀ¸v IpSn-Èn-I-¡m-c\v \ÂIp-Itbm Snbm³ Csæn IpSpw-_-¯nse apXnÀ¶ ]pcp-jAwK-¯nt\m \ÂtI-­-Xm-Wv. CÃ-¦n AhnsS ]Xnhp \S-¯Ww enÌn km[\w kq£n-¨n-cn-¡p¶ Øehpw DS³ Xs¶ XpI AS-¨n-sÃ-¦n teew sNbvXv apX-se-Sp-¡p¶ hnh-chpw ImWn-¨n-cnt¡-­-Xm-Wv. tee t\m«okv tee Xob-Xnbv¡v 15 Znh-k-¯n\p ap³s]-¦nepw IpSn-Èn-I-Im-c\v \ÂIWw (Pw-K-aw) 6) P]vXn km[-\-§Ä D]-tbm-Kn-¡p-ht\m _Ô-s¸« If-IvS-dpsS D¯-c-hnÃmsX amäp-hmt\m ]mSn-Ã.

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7) I¶p-Im-en-Isf P]vXn sNbvXm AXn-\m-h-iy-amb Xoä \ÂtI- ­-Xm-Wv. Ahsb D]-tbm-Kn-¡p-hm³ ]mSn-Ãm-¯Xpw, Xoä Nnehv IpSn-Èn-I-bn tNÀ¯v hmt§-­-Xp-am-Wv. (16þmw hIp-¸v) 8) P]vXn km[-\-§Ä tee-¯n hn¡p-¶-Xn\v ap¼v IpSn-Èn-I-¡m-c³ IpSn-ÈnIbpw P]vXn Nne-hp-I-fpw AS-¡p-I-bm-sW-¦n P]vXn apX Xncn-¨p-\ÂIm-hp¶-Xm-Wv. (16þmw hIp-¸v) al-ÊÀ amXr-I-IÄ 1. Ømhc hkvXp P]vXn sNbvX-Xn\p al-ÊÀ ………………….Xmeq-¡m-^o-knse 1þ1-þ1982 þse ……#w \¼À D¯-c-h\p-k-cn¨v {io…………..-]-¡Â\n¶pw CuSm-¡m-\pÅ A_vImcn IpSn-Èn-I¡v Ømhc P]vXn sNbvXn-«p-ÅXpw ………..#w \¼À ]«bw / X­-t¸-cn³]Sn Snbm\p P·m-h-Im-i-ap-Å-Xp-amb ……………….-hn-tÃ-Pn-se…………….-kÀsh \¼-cnÂs¸« …………….......BÀ `qan Xn«w-h-cp¯n Fgp-Xnb al-ÊÀ.

1982………………-am-kw………………..#w XobXn \mfXp XS-Ê-scm-¶n¨v Øe¯ph¶p Xn«-s¸-Sp¯n X¿m-dm-¡nb kvsI¨v CXv klnXw tNÀ¯n-cn-¡p-¶p. Sn Øew kvsI¨n Nph¸p AS-bmfw sImSp¯p

tcJ-s¸-Sp-¯n-bn-«p-­v.

Øew………………………..-Pw-Kvj-

\nÂ\n¶p Dt±iw 1. In. aoäÀ sX¡p-am-dn…………….-tdm-Unsâ Ing¡v `mK¯v ØnXn sN¿p-¶p. tdmUnÂ\n¶pw Sn Øe-¯n\p Dt±iw 150 aoäÀ Zqcw hcpw.

Cu Øe¯v Imbv^-e-apÅ 9 sX§p-IÄ Imbv^-e-am-Im¯ 10 ssXsX-§p-IÄ, Imbv¡p¶ Hcp ¹mhv F¶o tZl-WvU-§Ä DÅ-Xmbn ImWp-¶p. Sn Øe¯n\p Ing-¡-cnIp tNÀ¶v sX¡v hS-¡mbn Dt±iw 2 aoäÀ hoXn-bn Hcp \S¸mX s]mXp-P-\-§Ä D]-tbm-Kn¨p hcp-¶-Xmbpw ImWp-¶p. taÂhn-h-cn¨ Øe¯n\p Ct¸m-gs¯ \m«p-\-S¸pw Ab-em-Nm-c-{I-ahpw A\p-k-cn¨v \ÂIn \nev]v ]cn-K-Wn¨pw BÀ H¶n-\p…………-cq] {]Imcw ………………… cq] aXn-¸phne DÅ-Xm-sW¶p XS-ÊÀ ]d-bp-¶p.

C{]-Imcw al-ÊÀ X¿m-dm-¡n-bX - n\p XS-ÊÀ 1………………………………………………………………..

2……………………………………………………………..... al-ÊÀ X¿m-dm-¡n-b- hntÃPv Akn-Ìâv…………………….

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2. PwK-a-km-[-\-§Ä P]vXn sNbvX-Xn\p al-ÊÀ ...........................-Xm-eq-¡m-^o-knse……………....1982 \¼À

D¯-c-h-\p-k-cn-¨v

þse

{io…………………..-]-¡Â\n¶pw

…………#w skbnÂkv

SmIvkv IpSn-ÈnI C\-¯n kÀ¡mcnte¡v CuSm-¡m-\pÅ XpI¡v Snbmsâ hmk-Ø-e-am-b…………………..-]-©m-b¯v……………….-hmÀUn …………….#w \¼À hS¡v ZÀi-\-ambn CjvSn-IsIm­v ]WnXv HmSp-taª ho«nÂ\n¶pw \mfXp XS-Ê-cpsS km¶n-²y-¯n PwK-a-km-[\ - -§Ä P]vXnsNbvXp Fgp-Xnb al-ÊÀ.

1968 amÀ¨v 11-þ \p cq] skbnÂkv SmIvkv IpSn-ÈnI Unamâv ]Sn

1,08,856,75 0.50 þþþ-þ-þ-þ-þ-þ-þ-þ-þ-þ-þ BsI þ 1,08,857.25 þ-- -þþþþ-þ-þ-þ-þ-þ-þ-þ-þ-þ ta ImWn-¨n-cn-¡p¶ IpSn-ÈnI XpI-¡p-th­n Snbmsâ hmk-Ø-e¯p XS-Ê-cp-sam-¶n-¨p-h¶p Unamâv t\m«okv ImWn¨v XpI Bh-iy-¸-«-Xn Xcm³ hnk-½-Xn-¡p-I-bm Snbmsâ ho«nÂ\n¶pw P]vXn sNbvX PwKa km[-\-§fpsS hnh-c-§Ä Xmsg tNÀ¡p-¶p. {Ia \¼À aXn¸v hne 1.

2.

3.

4.

þ þ

C\w Dt±iw \mep Intem{Kmw Xq¡w hcp¶ ]gb sN¼p-Iew Dt±iw Intem{Kmw Xq¡w hcp-¶Xpw HmSp-sIm­v \nÀ½n-¨-Xq-amb Dcpfn Cu«n-¯-Sn-bn-ep-­m-¡nb Nqc hcnª ssIbpÅ Itkc tkm^

F®w þ

3

þ

1

þ þ

4 1

6

apI-fn hnh-cn¨ \mev C\-§-fnse H¼Xv km[-\-§fpw P]vXn-bn FSp¯p. P]vXn Ct¶ Znhkw cmhnse 10 aWn¡v Bcw-`n¨v D¨¡v 2 aWn¡v Ahkm-\n-¨p. P]vXn ka-b¯p IpSn-Èn-I-¡m-c³ Øe¯v lmP-cp-­m-bn-cp-¶p. P]vXnaqew IpSn--Èn-I-¡m-c\p bmsXmcp hn[ IjvS-\-jvS-§Ä¡pw CS-bm-bn-Ã. P]vXnbn DÄs¸« km[-\-§Ä AÃmsX ho«n hne-]n-Sn¸p km[-\-§-sfm¶pw ImWs¸-«n-Ã.

C{]-Imcw al-ÊÀ X¿m-dm-¡n-b-Xn\p XS-ÊÀ.

1……………………………………………………………………….

2………………………………………………………………………. al-ÊÀ X¿m-dm-¡nb hntÃ-Pm-^o-kÀ.

3. Ømh-c-hkvXp teew sNbvX-Xn\p al-ÊÀ …………………..Xmeq-¡m-^o-knse 19-þ11-þ1982 þse …………..mw \¼À D¯-chv

{]Imcw…………………….-hn-tÃ-PnÂ

{io……………….-]-¡Â

\n¶pw kÀ¡m-cn-te¡v CuSm-¡m-\pÅ hml-\-\n-IpXn IpSn-Èn-I……………….. cq-]bpw ]en-ibpw \S-]Sn sNe-hp-Ifpw CuSm-¡m³ th­n Ømh-c- P]vXn sNbvXn-«p-ÅXpw Snbm\p Ah-Im-i-ap-Å-Xp-amb Sn hntÃ-Pn-se………….mw \¼À X­-t¸-cn /]«-b-¯n kÀsh……………….Âs¸« 25 BÀ ]pc-bnSw ]c-ky-\n-Ý-bm-\p-k-cWw teew sNbvsX-gp-Xnb al-ÊÀ.

1982 G{]n 26, 11 F.Fw \mfXp tee-]-ckyw hmbn¨p {]kn-²-s¸-Sp¯n XS-Ê-cp-sSbpw \nc-X-{Zhyw sI«n-h-¨-h-cp-sSbpw km¶n-²y-¯n P]vXn sNbvX 23 BÀ Øehpw AXn-epÅ Na-b-§fpw IpSn-Èn-I-¯pI 6,000 cq]bpw ]enibpw \S-]Sn sNe-hp-Ifpw CuSm-¡m³th­n 6,000 cq]-bmbn teew-hnfn Bcw`n-¨-Xn Bcpw hnfn-tI-«n-Ã. XpSÀ¶p 5,000 cq] 4,000 cq] 3,000 cq] 2,000 cq] F¶o {Ia-¯n Ipd¨p Ipd¨p hnfn-¨n«pw Bcpw hnfn-tIÄ¡m-bvI-bm sam¯w aXn-¸p-hn-e-bmb 15,000 cq]-bmbn ho­pw hnfn-¨n«pw BÄ GÀ¸m-Sm-bvIbmepw hnfn tIÄ¡m-bvI-bmepw Sn Øew ]¯p ss]k¡v kÀ¡m-cn-te¡v tee-¯n ]nSn-¨n-cn-¡p¶p. teew 11,45 þ\p Ah-km-\n-¨p. Cu ka-b¯v IpSn-ÈnI-¡m-c³ {io……………-Ø-e-¯p-­v.

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C{]-Imcw al-ÊÀ X¿m-dm-¡n-b-Xn\p XS-ÊÀ 1…………………………………………………………………………

2…………………………………………………………………………. al-ÊÀ X¿m-dm-¡nb hntÃPv B^o-kÀ……………………………….

4.-Øm-hc hkvXp-¡-fpsS teew amän-sh-¨-Xn\p al-ÊÀ. ……………….-Xm-eq-¡m-^o-kn-se……………mw \¼À D¯-chv {]Imcw ……………..-hn-tÃ-Pn {io…………………..sâ ]¡Â \n¶pw A_vImcn IpSn-Èn-I-bn-\-¯nÂ

kÀ¡m-cn-te¡v

CuSm-¡m-\p-Å…………cq-]bpw

]en-

ibpw \S-]Sn sNe-hp-Ifpw hkq-em-¡m³ th­n Ømhc P]vXn sNbvXn-«pÅXpw Snbm\p Ah-Im-i-ap-Å-Xp-amb Sn hntÃ-Pnse kÀsh…………….Âs¸« 25 BÀ ]pc-bnSw (\m-©-\n-ew) ]c-ky-\n-Ý-bm-\p-k-cWw teew sNbvsX-gp-Xnb al-ÊÀ. al-ÊÀ X¿m-dm¡n Hcp ]IÀ¸v IpSn-Èn-I-¡m-c\v \ÂIn ssI¸-äv ckoXv hmt§-­-Xm-Wv. hni-Z-amb dnt¸mÀ«v tae-[n-Im-cn¡v \ÂIm-hp-¶-Xp-am-Wv. \mfXp tee-]-ckyw hmbn¨p {]kn-²-s¸-Sp¯n tee-¯n ]s¦-Sp-¡m-\m-{K-ln¡p-¶-hÀ \nc-X-{Zhyw sI«n-h¨p tee-¯n ]s¦-Sp-¡m-\m-h-iy-s¸-«-Xn Bsc¦nepw \nc-X-{Zhyw sI«n-h-bv¡mt\m tee-¯n ]s¦-Sp-¡m-\m-h-iy-s¸-«-Xn Bsc-¦nepw \nc-X-{Zhyw sI«n-h-bv¡mt\m tee-¯n ]s¦-Sp-¡mt\m k¶-²-cmIm-sX-bn-cp-¶-Xn-\m teew amän-h-¨n-cn-¡p-¶p. \mfXp tee-]-ckyw hmbn¨p {]kn-²-s¸-Sp¯n XS-Ê-cp-sSbpw \nc-X-{Zhyw sI«n-h-¨-h-cp-sSbpw km¶n-²y-¯n IpSn-ÈnI XpI-bmb 85,000 cq]-bmbn teew hnfn Bcw-`n-¨-Xn Bcpw hnfn-¡m-bvI-bm {ItaW Ipd¨p Ipd¨p 80,000, 75,000, 70,000 65,000 F¶o XpI-I-fmbn Ipd¨p Ipd¨p hnfn-¨n«pw BtfÀs¸-Sp-Ibm teew amän-bn-cn-¡p-¶p.

C{]-Imcw teew amän-sh-¨-Xn\p al-ÊÀ X¿m-dm-¡n-b-Xn\p XS-ÊÀ 1…………………………………………………………………………

2…………………………………………………………………………. al-ÊÀ X¿m-dm-¡nb hntÃPv B^o-kÀ.

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PwK-a-hkvXp tee-¯nsâ t\m«okv IpSn-Èn-I-¡m-c\v \ÂIn-bn-cn-t¡-­Xpw tee Xo¿Xn t\m«okv \S¯n 15 Znh-k-¯n\p tij-am-bn-cn-¡p-Ibpw thWw. CÃm¯ ]£w IrXy-ambn tee- \-S-]-Sn-IÄ kzoI-cn-¡phm³ km[n-¡p-I-bn-Ã.

P]vXn-sNbvXv tee-¯n hnäv hcp¶ PwK-a- km-[-\-§-fpsS hne IpSn-ÈnI XpItb-¡m-Ä A[n-I-am-W-¦n A[n-I-ambn hcp¶ XpI IpSn-Èn-I-¡m-c\v \ÂtI-­Xm-Wv. F¶m s]s«¶v \in-¡p¶ km[-\-§-fm-sW-¦n 15 F¶Xv IW-¡m¡msX t\m«okv \ÂIn t\cs¯ teew sN¿m-hp-¶-Xm-Wv. 34þmw hIp¸v {]Im-c-apÅ t\m«okv Ømh-c-h-kvXp-hn-epÅ Unamâv t\m«okpw 36þmw hIp¸v {]Im-c-ap-ÅXv P]vXn sNbvXp-sIm-­p-Å-Xp-am-Wv. 34þmw hIp¸v t\m«okv I£n-ssI-¸-än-bX - n\p tijw Snbm\v Bt£]w Ds­-¦n t\m«okv ssI¸än 7 Znh-k-¯n-\Iw _Ô-s¸« DtZym-K-Øs\ Adn-bn-t¡-­XmWv. Bt£]w e`n-¡pI-bm-sW-¦n AXn³ta Xocp-am\w FSp-¯X - n-\ptijw am{Xta 36þmw hIp¸v {]Im-c-apÅ \S-]-Sn-IÄ ssIsIm-Åm³ ]mSp-Åp.

36þmw hIp¸v {]Imcw P]vXn sNbvX Ømhc hkvXp-hns\ 37þmw hIp¸v {]Imcw Fsä-Sp-¡m-hp-¶-XmWv Cu hkvXp-¡-fpsS taÂt\m«w hln-¡m³ {]tXyIw Bfn-t\-tbm, hntÃPv Hm^o-k-sdtbm Npa-X-e-s¸-Sp-¯-Ww. A§s\ Npa-X-e-s¸-Sp-¯p¶ BÄ

(Receiver) hkvXp-hn \nt¶m Øm]-\-¯nÂ

\nt¶m DÅ BZm-b-sa-Sp¯v IpSn-ÈnI (sN-eh - p-IÄ kln-Xw) AS-¨p- XoÀ¯m P]vXn ]n³ hen-¡m-hp-¶Xpw A§ns\ ]n³h-en-¨p-sh-¶pÅ t\m«okv {]kvXpX Øe¯v ]Xn¨v \S-t¯-­-Xp-am-Wv. t\m«okv ]Xn¨v \S-¯p¶ XobXn apX CXn\v {]_m-ey-ap-­m-bn-cn-¡p-¶-Xm-Wv.(42) hym]mc Øm]-\-§Ä P]vXn-sN-¿p-¶-Xn\v PnÃm-I-f-IvS-dpsS D¯-c-hp-­mbn-cn-t¡-­Xpw A§ns\ P]vXn sN¿-s¸-Sp¶ Øm]-\-¯nse hym]m-c-¯n\v XSÊ-ap-­m-Im-Xn-cn-¡p-¶-Xn\v {]tXyIw Bsf \ntbm-Kn-t¡-­-Xp-amWv (43þmw hIp¸v). P]vXn sNbvXp-sIm-­pÅ D¯-c-hnsâ ]IÀ¸v I£n¡v \ÂtI-­Xpw Hcp ]IÀ¸v _Ô-s¸« hym]mc Øm]-\-¯n-\p-Ån ]Xn-¨n-cn-t¡-­-Xp-am-Wv. IpSn-Èn-I-¡m-c³, IpSn-ÈnI ]ncn-hn \n¶pw c£-s¸-Sp-¶-Xn\v th­n \S¯p¶ hkvXp ssIam-ä-¯n\v \nb-a-km-[yX D­m-bn-cn-¡p-¶-X-Ã. (44þmw hIp-¸v) Ømh-c-h-kvXp-¡Ä teew sN¿p-¶-Xn\v Ipd-ªXv 30 Znh-ks¯ t\m«okv \ÂInbncn-¡-Ww. t\m«o-kn IpSn-Èn-I-¡m-csâ taÂhn-em-kw, IpSn-ÈnI hnhcw, teew sN¿p¶ hkvXp-hnsâ hnh-cw, hkvXp-hne hnf-I-fpsS hnh-cw, teew \S-¯p¶ kabw, Øew F¶nh hyà-am-¡n-bn-cn-¡-Ww. IqSmsX th­{X ]ckyw \ÂIp-Ibpw thWw teew ]nSn-¡p¶ BÄ XpI-bpsS 15% ¯n Ipd9

bmsXbpÅ XpI DS³ AS-t¡-­Xpw _m¡n 30 Znh-k-¯n-\p-Ån AS-t¡-­Xp-am-Wv. teew Ønc-s¸-Sp-¯p-¶-Xn\v ap³]v BÀ¡v shW-sa-¦nepw BsI tee XpI-bpsS 5%hpw tee-Xp-I-sb-¡mÄ IqSnb XpI AS-¨m _Ô-s¸« I£nbv¡v \ÂIp-¶-Xm-Wv. H¶n-e-[nIw At]£ h¶m BZyw h¶-bm-fn-s\bmWv ]cn-K-Wn-t¡-­-Xv. teew amän-h-bv¡-s¸-Sp-I-bm-W-¦n AXv tee XobXn apX 60 Znh-k-¯n\p-Ån DÅ asämcp Znh-k-t¯-bv¡m-W-¦n amän-sh¨ t\m«okv aXn-bmIpw. AXp Ign-ªpÅ Znh-k-t¯-bv¡m-W-¦n \nb-am-\p-kr-X-apÅ ]pXnb t\m«okv \ÂtI-­-Xm-Wv. teew kvYnc-s¸-Sp-¯p-¶-Xn\v ap³]v BÀ¡v thW-sa-¦nepw BsI tee XpI-bpsS 5% hpw tee XpI-tb-¡mÄ IqSnb XpI AS-¨m _Ô-s¸« I£n¡v \ÂIp-¶-Xm-Wv. H¶n-e[ - nIw At]£ h¶m BZyw h¶bm-fn-s\-bmWv ]cn-K-Wn-t¡-­-Xv. teew ]nSn-¨ BÄ \nÀ±njvS Xo¿-Xn-¡p-Ån XpI AS¨v cioXn hm§n-bn-«nÃm-sb-¦n ho­pw teew hbv¡m-hp-¶Xpw X·qew D­m-Ip¶ \jvSw ap³te-e¡m-c-\n \n¶pw CuSm-t¡-­-Xp-am-Wv. (49þmw hIp-¸v) Ømhc kz-¯p-¡Ä \nÝnX XpI¡v teew sImÅm³ Bfn-Ãm¯ ØnXn-h¶m Sn hkvXp-hns\ kÀ¡m-cn-te¡v Fsä-Sp-¡m-hp-¶Xpw hntÃPv Hm^o-kÀ AXnsâ ta t\m«-¡m-c-\m-bn-cn-t¡-­-Xp-am-Wv. (50þmw hIp-¸v) C{]Imcw kÀ¡m-cn-te¡v Gsä-Sp-¡p¶ hkvXp-¡sf bought in land F¶p ]d-bp-¶p. bought in land Isf kw_-Ôn¨ cPn-ÌÀ hntÃPv Hm^o-kn IrXy-ambn kq£nt¡­-XmWv. Ømh-c-hkvXp tee-¯n hn¡p-¶-Xn\v ap¼v IpSn-Èn-I¡m-ct\m, AsÃ-¦n IpSn-ÈnI¡mcsâ {]Xn-\n-[-n-tbm, IpSn-ÈnI apgp-h\pw AS¡m³ X¿m-dm-sW¶v ImWn¨v tcJm-aqew Bh-iy-s¸«v XpI-bpsS hnlnXw AS¡p-I-bm-sW-¦n _Ô-s¸« Hm^o-kÀ¡v, hnÂ]\ \o«n-h-bv¡m-hp-¶-Xm-Wv. (51þmw hIp-¸v) tee-¯n hkvXp hnÂ]-\-I-gnªv 30 Znh-k-¯n-\p-Ån DS-a-tbm, hkvXphn _Ô-apÅ I£n-Itfm XpI AS-¡p-I-bm-sW-¦n _Ô-s¸« Hm^o-kÀ¡v teew d±p-sNbvXv teew-sIm-­-XpI Xncn¨v \ÂIm-hp-¶-Xm-Wv. (52,55þw hIp-¸v) teew hnfn¨ BÄ sI«n-sh¨ XpI-bpsS Sn ]en-i-IqSn IpSn-Èn-I-¡m-c-\nÂ\n¶p CuSm-¡-Ww.

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teew Ignªv 30 Znhkw Ignªv PnÃm If-IvSÀ/BÀ.-Un.H I¬^Àta-j³ \ÂIp¶XmWv. (54þmw hIp-¸v) I¬^Àta-j³ In«m¯ tIkp-I-fn Unt¸mknäv XpI Xncn¨p \ÂtI-­-Xm-Wv(55) PnÃm If-IvS-dpsS ‘I¬^Àta-j³’ In«nb-Xn\v tijw teew ]nSn¨ BfpsS t]cn hkvXp-hnsâ skbn kÀ«n-^n-¡äv \ÂtI-­-Xm-Wv. IqSmsX I£n Bh-iy-s¸-«m hkvXp cPn-kvt{S-j³ BIvSv {]Imcw cPn-ÌÀ sNbvXp sImSpt¡-­-XmWv (56,57þmw hIp¸v) P]vXn sNbvX hkvXp (Ø-ew) hfsc hep-Xm-sW-¦nÂ, IpSn-ÈnI XpI CuSm-¡p-¶-Xn\p Bh-iy-ap-Å{X hkvXp teew sNbvXv _m¡n hkvXp hn«p-sImSp-¡m-hp-¶-Xm-Wv. (62þmw hIp-¸v) Nne tIkp-I-fn IpSn-ÈnI I£n-IÄ X{´-]qÀÆw hkvXp-¡Ä t\cs¯ Xs¶ Hgn-hm¡n Abm-fn \n¶p H¶pw CuSm-¡m-\nà F¶pÅ kml-Ncyw krjvSn¡pw F¶m Sn I£n IpSpw-_-¡m-cp-ambn kpJ-ambn Ign-bp-I-bp-am-bn-cn¡pw. Cu Xcw I£n-I-fn \n¶pw IpSn-ÈnI ]ncn-¡p-¶-Xn-\m-bn-«mWv 65þmw hIp¸v {]Imcw AdÌv sNbvXv Pbn-en-eS- -¡p¶ \S-]-S-IÄ ssIs¡m-Åp-¶-Xv. PwKa Ømhc hkvXp-¡Ä Csöpw I£n-bpsS kmaq-ly-\n-e-hmcw IW¡n-se-Sp¯v AdÌv sNbvXm XpI CuSm-Ip-sa¶pÅ Xl-knÂZm-cpsS dnt¸mÀ«v PnÃm If-IvSÀ¡v \ÂtI-­Xpw AXnsâ ASn-Øm-\-¯n PnÃm If-IvSÀ I£n¡v t\m«okv \ÂtI-t­-Xp-am-Wv. Bb-Xn-\m C¡mcy¯n hntÃPv Hm^o-k-À IrXy-amb dnt¸mÀ«v Xl-knÂZmÀ¡v \ÂtI-­-Xm-Wv. t\m«okv \ÂIn, PnÃm If-IvSÀ I£nsb tIÄt¡-­Xpw AXnsâ ASn-Øm-\-¯n IpSn-ÈnI AS-¡p-¶-Xn\v 30 Znh-ks¯ kmh-Imiw \ÂIp-I-tbm, AdÌv sN¿m-\pÅ hmd­v ]pd-s¸-Sp-hn-¡p-Itbm sN¿m-\pÅ A[n-Imcw PnÃm If-IvSÀ¡p-­v.

500 cq] hsc-bpÅ IpSn-Èn-I-¡m-c\v 3 amk-¯n IqSmsX XS-hp-in-£bpw AXn IqSp-X IpSn-Èn-I-bp-Å-hÀ¡v 2 sImÃ-¯n Ihn-bm¯ XS-hp-in£bpw \evImw (65þmw hIp-¸v) Pbn-en-e-S-¡-s¸-Sp¶ BfpsS IpSn-ÈnI AS-¡p-I-bm-sW-¦n Abmsf tamNn-¸n¡mw Pbn-en h¨v Fs´-¦nepw ISp¯ AkpJw _m[n-¡p-I-bm-sW-¦n Xm¡menIam-bn«v tamNn-¸n-¡p-Ibpw AkpJw amdn-bm ho­pw Pbn-en-e-S-¡pIbpw sN¿mw. (65þ3þmw hIp-¸v)

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{]tXyI {i²¡v H¶n[nIw C\-§-fn IpSn-ÈnI Ds­-¦n ]ncn-¡p¶ XpI BZy-ambn AS-¨p-XoÀt¡-­Xv kÀ¡mÀ IpSn-Èn-I-bm-Wv. (3þmw hIp-¸v) tImS-Xn-bn \nt¶m, kÀ¡m-cn \nt¶m, A¸-eäv AtXm-dn-än-bn \nt¶m tÌ DÅ tIkp-I-fn hncp-²-ambn bmsXmcp \S-]-Sn-Ifpw ]mSn-Ã.

Nne A[n-Im-c-§fpw \nÀÆm-l-Icpw dh\yp dn¡-hdn kÀ«n-^n-¡äv \ÂI (6þmw hIp-¸v) hym]mcw/hyh-kmbw P]vXn sN¿Â (43þmw hIp-¸v) AdÌv sNbvXv XS-¦-en hbv¡Â (65þmw hIp-¸v)

PnÃm If-IvSÀ

Unamâv t\m«okv H¸n-Sp-¶Xv

Xl-knÂZmÀ

P]vXn \S-]Sn (7 apXÂ 11 hsc)

hntÃPv Hm^o-k-dn Ipd-bm¯ DtZym-K-ØÀ

Hml-cn, ISw. tImSXn XpI, Un{In, ]mÀ«-WÀjn¸v

sU:Xl-knÂZdn Ipd-bm¯ DtZym-K-ØÀ

XpS-§nb P]vXn (19 apIÂ 27 hsc) Ømhc hkvXp P]vXn (34,35, 50, 44(3),46,48,62,63 hIp-¸p-IÄ (49,50,51,57 hIp-¸p-IÄ)

Xl-knÂZmÀ/ sU:Xl-knÂZmÀ Xl-knÂZmÀ

A¸o A[n-Im-cn-IÄ I½o-j-WÀ Kh¬saâv 85þmw hIp¸v {]Imcw P]vXn XS-Ê-s¸-Sp-¯p-¶-Xn-\pw, P]vXn km[-\-§Ä IS¯n amäp¶Xn\pw 6 amkw XS-thm, 500 cq] ]ngtbm c­pw IqSntbm in£bmbn e`n-¡p-¶-Xm-Wv.

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