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 ¼nwjh½ bf[+r;kj djrk jgkA ;gk¡ rd fd og gqvk tks Vy u ldrk Fkk ¼d+Rys mleku½ 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
rqys gq, u gksrs rks bl [k+r ds et+euw ij mUgsa vey djuk pkfg;s Fkk exj ogk¡ rks ,sukn ¼nq'euh½ 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 Å¡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+kt S &,&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 ¼>xM+½s dks jQ+k 2
rcjh ft@5] is t @163
ekfld ^^'kqvk&,&vey** y[kuÅ
3
rcjh ft@5] ist@164
5
nQ+k dj nsx a As vkSj tax dh ukScr u vkus nsx a 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 Åij 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 ¼y'dj dh lQ+½as 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 tkÅ¡xkA 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 tey vjch esa Å¡V dks dgrs gSa pwafd bl tax esa t+kSt&, jlwy vkb’kk dks ,d Å¡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 gqvk½ 4
vxLr&2017
fn;k rks mlus d+jq vku dks nksuksa dVs gq, ckt+v w 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 ¼gkjk gqvk½ Q+jhd+ ds lkFk ugha fd;k gksxkA 6 ;g ekfjdk jksts+ iat'kEck ¼tqejs kr½ 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 rcjh ft@5] is t @205&206 r¶+lhy ds fy, ns[kks rcjh ft@5- ist@203&205] 218] 219] 225 7rcjh ft@5] is t @219 5 6
ekfld ^^'kqvk&,&vey** y[kuÅ
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 ¼det+kjs h½ 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 tok¡ejnkuk 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 ¼HkM+dk½ 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+ + ¼Bgjk½ 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
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 xq¶r+ 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 gw¡A**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
8
rcjh ft@5] is t @235
vxLr&2017
rcjh ft@5] is t @243
11
10
rcjh ft@6] is t @4
rcjh ft@5] ist@238
ekfld ^^'kqvk&,&vey** y[kuÅ
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 ¼Q+kt S dk og fgLlk tks cM+h Q+kt S ds fy, jkg geokj djrk gS½ 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 ~ ¼dke½ 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
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 vktkÅ¡ vkSj bl tax dk Q+l S 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 eqdk+ cys ds fy;s eSnku esa ugha vk;sA cjf[k+ykQ+ 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 ¼vkjkensg fcLrj½ 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 bj’kkn is t @128
ekfld ^^'kqvk&,&vey** y[kuÅ
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 Åij 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 16
rcjh ft@6] is t @11 v[k+ c k:Rrs o ky is t @184] rcjh ft@6] is t @10
vxLr&2017
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 ¼/kM+ idM+½ 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
ekfld ^^'kqvk&,&vey** y[kuÅ
9
ds gqnnw dk dkSu fuxgcku gksxkA 17 gkyk¡fd 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 S 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+kt S 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 ¼tax cUnh½ 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 ¼cksyus okyk½ 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 rcjh ft@6] ist@27] bj’kkn ist@144
18
vxLr&2017
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 ¼jksduk½ blh ij ekSd+wQ+ Fkk fd gt+jr ck&fnys u[+okLrk ¼uk pkgrs gq,½ mldks cjnk’r 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 ¼nksuksa Q+l S yk djus okyksa dks½ 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 ¼nksuksa Q+l S yk djus okyks½a 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
ekfld ^^'kqvk&,&vey** y[kuÅ
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 ¼d+kt+h½ 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 igq¡pkA Ckkotwn gt+jr vyh fcu vch rkfycv0l0 dh bl nwj vUns'kh vkSj ,gfr;kr ds fQj Hkh lkFk okys eqQf+ ln ¼Q+lknh½ 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 ¼Q+l S yk djus okyk cukuk½ 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 ¼gt+jr vyhv0l0 dh eq[k+kfyQ+ tekvr½ 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 ¼fy[kh gq, lun½ ns fn;k vlnq y x+ k ck ft@3] is t @246 rcjh ft@6] is t @32] bj’kkn is t @44 22 rcjh ft@6] is t @30&31 20
21
vxLr&2017
gSA 'kjk,r r; fd;s gSAa vgnks ehlkd+ ¼oknk½ 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 ¼dh xbZ 'krkZ½as dh ikcUnh ugha dh vkSj fdrkcs [k+nq k o lqUurs jlwy ls dksbZ ljksdkj gh ugha j[kkA pw¡fd vcw ewlk lknk ykSg vkneh Fks vkSj tukcs vehjv0l0 ls dksbZ [k+y q l w vkSj eqgCcr Hkh ugha j[krs FksA mUgsa vez fcu vkl us viuh fl;klr dk f’kdkj cuk fy;kA bl rjg fd tc oD+rs eqdj+ jkZ ij ^^nwerqy tUny** esa tks dwQs+ o ’kke ds fygkt+ ls fcYdqy olr ¼chp½ 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 xq¶r+ xw gks rks vcw ewlk v'kvjh dks vius Åij eqdn+ n~ e d+jkj nsa vkSj dgsa fd vki cqtx q+ Z l0v0 gSAa jlwys [k+nq k dh lgkfc;r dk eq>ls T+;knk 'kjQ+ j[krs gSAa vki igys rd+jhj dhft;sA fQj eSa tks dguk gS dgw¡xkA bl rjg vezs vkl us vcw ewlk v'kvjh ij vius [k+y q 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
ekfld ^^'kqvk&,&vey** y[kuÅ
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 ¼gVk½ dj nsAa vkSj fQj eqlyekuksa dks bf[+r;kj nsa fd og vt+ ljsukS ¼u; fljs ls½ 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 ¼nksuksa rjQ+½ 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 xq¶r+ 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 ¼[k+cjnkj½ 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+ ¼rQ+jd+k½ o b[+krsykQ+ dk [k+kfrek gks ldrk gSA og ;g gS fd ge nksuksa vyhv0l0 vkSj eqvkfo;k nksuksa dks ekT+ky w 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+ky w 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
cjd+jkj j[krk gw¡A** ;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+l S 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 is’k vkbZA okd+; s kr ds bl rohy flyflys esa 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 d’ked’k vkSj :gkuh rdyhQ+ dk lkeuk gqvk gS vkSj blls ed+ln dks fdl ntkZ uqdl + ku igq¡p tkrk gSA 23
rcjh ft@6] is t @40
ekfld ^^'kqvk&,&vey** y[kuÅ
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 ¼gqdew r½ 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 ¼ennxkj½ 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 ¼ge [+k;ky yksxks½a 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 ¼vLygksa ls ySl½ 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 26
rcjh ft@6] ist@60
vxLr&2017
25
rcjh ft@6] is t @57
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 v’kjl 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 ¼nnZukd½ 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 27 29
rcjh ft@6] is t @77 rcjh ft@6] is t @78
ekfld ^^'kqvk&,&vey** y[kuÅ
28 30
rcjh ft@6] is t @78 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 S 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 igq¡p pqds FksA bl rwykuh nkSj esa gqlSuv0l0 us vius okfyns cqtqx + Zokj vyh v0l0 fcu vch rkfyc ls D;k dqN ns[kk] D;k dqN lquk vkSj fdruk vlj fy;k\ eqlYyeql lqcrw ¼iq[r+ k lqcrw ½ 'khbZ eksvr~ dsn+ kr ¼vd+hns½ ls d+r&,&ut+j ¼gV dj½ 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 ¼25 lky½ 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 32
rcjh ft@6] is t @80&81 rcjh ft@6] is t @84&85
vxLr&2017
¼cfd+;k ist ua0 16 dk ]]]]]]½ ^^,glku dk cnyk ,glku** dh nkor 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** ¼nkSMu+ k½ 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 ¼dqjvku ds Hkk";dkjks½a [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\
ekfld ^^'kqvk&,&vey** y[kuÅ
14