मuniई93Fमuniई928मuniई92Cमuniई9ई2मuniई927मuniई928 मuniई938मuniई9ई2मg2ई1 मuniई92Fमuniई93E पीईमuniई91Fमg547ई-4ई
मg466मuniई92Cमuniई939मuniई93Eमuniई93ई मg466मuniई92Cमuniई939मuniई93Eमuniई93ई मg466मuniई92Cमuniई939मuniई93Eमuniई93ई मg466मuniई92Cमuniई939मuniई93Eमuniई93ई गजमuniई91F गजमuniई91F गजमuniई91F गजमuniई91F
अमuniई938मuniई93Eमuniई927मuniई93Eमuniई93ईण अमuniई9ई2क अमuniई938मuniई93Eमuniई927मuniई93Eमuniई93ईण अमuniई9ई2क अमuniई938मuniई93Eमuniई927मuniई93Eमuniई93ईण अमuniई9ई2क अमuniई938मuniई93Eमuniई927मuniई93Eमuniई93ईण अमuniई9ई2क
मg466मuniई92Cमuniई939मuniई93Eमuniई93ई मuniई938मuniई93ईकमuniई93Eमuniई93ई मg43ईमuniई93Eमuniई93ईमuniई93E मuई942कमuniई93Eमuniई93Fमuniई936मuniई924 मg466मuniई92Cमuniई939मuniई93Eमuniई93ई मuniई938मuniई93ईकमuniई93Eमuniई93ई मg43ईमuniई93Eमuniई93ईमuniई93E मuई942कमuniई93Eमuniई93Fमuniई936मuniई924 मg466मuniई92Cमuniई939मuniई93Eमuniई93ई मuniई938मuniई93ईकमuniई93Eमuniई93ई मg43ईमuniई93Eमuniई93ईमuniई93E मuई942कमuniई93Eमuniई93Fमuniई936मuniई924 मg466मuniई92Cमuniई939मuniई93Eमuniई93ई मuniई938मuniई93ईकमuniई93Eमuniई93ई मg43ईमuniई93Eमuniई93ईमuniई93E मuई942कमuniई93Eमuniई93Fमuniई936मuniई924
66 66 मg2ई7 मuniई92Fमuniई947मg2ई7 मuniई92Fमuniई947मg2ई7 मuniई92Fमuniई947मg2ई7 मuniई92Fमuniई947मuई9ई2 मuniई92ई मuई9ई2 मuniई92ई मuई9ई2 मuniई92ई मuई9ई2 मuniई92ई 1933 1933 1933 1933 (( ((मuniई936मuniई936 मuniई936मuniई936ईई ईई)) ))
(( ((मuniई938मuniई9ई2मuniई938मuniई9ई2 मuniई938मuniई9ई2मuniई938मuniई9ई2ईई ईई पप पपमuniई91Fमuniई928मuniई93E मuniई91Fमuniई928मuniई93E मuniई91Fमuniई928मuniई93E मuniई91Fमuniई928मuniई93E 238 238 238 238) ) ) ) पप पपमuniई91Fमuniई928मuniई93E मuniई91Fमuniई928मuniई93E मuniई91Fमuniई928मuniई93E मuniई91Fमuniई928मuniई93E,, ,, मuniई936मuniई941मuई92Cमuniई935मuniई93Eमuniई93ई मuniई936मuniई941मuई92Cमuniई935मuniई93Eमuniई93ई मuniई936मuniई941मuई92Cमuniई935मuniई93Eमuniई93ई मuniई936मuniई941मuई92Cमuniई935मuniई93Eमuniई93ई,, ,, 27 27 27 27 मई मई मई मई 2ई 2ई 2ई 2ई11 11 11 11
fof/k foHkkx
———
vf/klwpuk,a
27 ebZ 2011
laŒ ,y0th0&1&10@2011@yst&110 —fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr
vf/kfu;e] ftlij jkT;iky fnukad 25 ebZ 2011 dks vuqe fr ns pqdsa gSa] blds }kjk
loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A
fcgkj&jkT;iky ds vkns'k ls]
fouksn dqekj flUgk]
ljdkj ds lfpoA
2 मg466मuniई92Cमuniई939मuniई93Eमuniई93ई गजमuniई91F (अमuniई938मuniई93Eमuniई927मuniई93Eमuniई93ईण ), 27 ebZ 2011
[ fcgkj vf/kfu;e 10] 2011 ]
fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011
izLrkouk %— is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu ,oa mlls l acaf/kr vFkok
vkuq"kafxd ekeyksa ij dj&mn~xzg.k ,oa laxzg.k gsrq mica/k djus ds fy,
vf/kfu;eA
Hkkjr x.kjkT; ds cklBosa o"kZ esa fcgkj jkT; fo/kku eaMy }kjk fuEufyf[kr :Ik
esa ;g vf/kfu;fer gks %—
1- laf{kIr uke] foLrkj vkSj izkjaHkA& ¼1½ ;g vf/kfu;e fcgkj is'kk] O;kikj]
vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 dgk tk ldsxkA
¼2½ bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA
¼3½ ;g ml frfFk dks izo`Ùk gksxk ftls jkT; ljdkj vf/klwpuk }kjk] fu;r djsA
2- ifjHkk"kk,aA& ¼1½ bl vf/kfu;e esa tcrd dksbZ ckr lanHkZ esaa vU;Fkk visf{kr u gks&
¼d½ ^dj fu/kkZfjrh** ls vfHkizsr gS og O;fDr vFkok fu;kstd ftlds }kjk bl vf/kfu;e ds
v/khu dj lans; gSA
¼[k½ ^^deZpkjh** ls vfHkizsr gS osru vFkok etnwjh ij fu;ksftr O;fDr vkSj blesa 'kkfey gSa&
(i) dsUnz ljdkj vFkok fdlh jkT; ljdkj vFkok jsyos fuf/k ds jktLo ls osru izkIr djusokyk
ljdkjh lsod(
(ii) fdlh fudk;] pkgs fuxfer gks vFkok ugha] tks dsUnz l jdkj vFkok fdlh jkT; ljdkj }kjk
foÙk&iksf"kr vFkok fu;af=r gks] tgk¡ jkT; ds fdlh Hkh Hkkx esa fudk; dk;Z djrk gks] ;|fi
fd bldk eq[;ky; jkT; ds ckgj vofLFkr gks] dh lsok esa O;fDr(
(iii) fdlh O;fDr ds dk;Z fu;kstu esa dk;Zjr O;fDr tks mi;qZDr [k.M ¼ i½ vkSj ¼ ii ½ ls vkPNkfnr
ugha gS(
¼x½ ^^fu;kstd** ftlds v/khu dksbZ O;fDr fu;fer :Ik ls osru vFkok etnwjh izkIr djrk gS] ls
vfHkizsr gS og O;fDr vFkok inkf/kdkjh tks ,sls osru vFkok etnwjh forfjr djus ds fy, mÙkjnk;h gks] vkSj
mlesa dk;kZy; vFkok fdlh LFkkiuk dk iz/kku rFkk izca/kd vFkok fu;kstd dk vfHkdrkZ 'kkfey gS(
¼?k½ ^^ljdkj** ls vfHkizsr gS fcgkj jkT; dh ljdkj]
¼³½ ^^vk;** ls vfHkizsr gS vk;dj vf/kfu;e 1961 ds v/khu ifjHkkf"kr vk;(
¼p½ ^^O;fDr** ls vfHkizsr gS dksbZ O;fDr tks fcgkj j kT; esa fdlh is'kk] O;kikj] vkthfodk vkSj dk;Z
fu;kstu esa bl izdkj dk;Zjr gks vkSj ftlesa fgUnw vfoHkkftr ifjokj] QeZ] dEiuh] fuxe vFkok vU; dkWjiksjsV
fudk;] dksbZ lkslkbZVh] Dyc vFkok laxBu 'kkfey gSa] ijUrq mlesa vkdfLed vk/kkj ij etnwjh izkIr djusokyk
dksbZ O;fDr 'kkfey ugha gS(
Li"Vhdj.k%& bl [k.M ds iz;kstukFkZ QeZ] dEiuh] fuxe vFkok vU; dkWjiksjsV fudk;] dksbZ lkslkbZVh]
Dyc vFkok laxBu ds fdlh 'kk[kk dks O;fDr ekuk tk;sxk(
¼N½ ^^fofgr** ls vfHkizsr gS bl vf/kfu;e ds v/khu fufeZr fu;ekoyh }kjk fofgr(
¼t½ ^^is'kk dj** ls vfHkizsr gS bl vf/kfu;e ds v/kh u is'kk] O;kikj] vkthfodk vkSj dk;Z fu;kstu ij
mn~xzg.kh; dj(
¼>½ ^^osru vFkok etnwjh** esa fdlh O;fDr }kjk fu;fe r vk/kkj ij izkIr osru vFkok etnwjh] eg¡xkbZ
HkRrk vkSj lHkh vU; ikfjJfed 'kkfey gS] pkgs mldk H kqxrku udn vFkok oLrq esa Hkqxrs; gks vkSj blesa vk ;
dj vf/kfu;e] 1961 dh /kkjk&17 esa ;FkkifjHkkf"kr osru ds cnys ifjyfC/k vkSj ykHk 'kkfey gSa(
¼´½ ^^dj** ls vfHkizsr gS is'kk dj(
¼V½ ^^o"kZ** ls vfHkizsr gS foRrh; o"kZ(
¼2½ bl vf/kfu;e esa iz;qDr 'kCn vkSj vfHkO;fDr;k¡ t ks blesa ifjHkkf"kr ugha gaS] muds vFkZ ogh gksaxs
tks fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ esa muds izfr leUkqnsf’kr fd;s x;s gksaA
3- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 rFkk mlds v/khu f ufeZr fu;ekoyh ds izko/kkuksa
dk ykxw gksukA &¼1½ bl vf/kfu;e vkSj mlds v/khu fufeZr fu;ekoyh ds vU; izko/kkuksa ds v/;/khu fcgkj
ewY;of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ d s v/khu fdlh O;kikjh }kjk Hkqxrs; dj ds fu/kkZj.k]
iqufuZ/kkZj.k] laxzg.k vkSj dj] lwn vkSj 'kkfLr ds Hkqxrku dks ykxw djus gsrq l’kDr izkf/kdkjh bl vf/kfu;e ds
v/khu Hkqxrs; dj ds fu/kkZj.k] iqufuZ/kkZj.k ,oa la xzg.k dk dk;Z djsxk vkSj bl vf/kfu;e ds v/khu lans; dj]
lwn vkSj 'kkfLr ds Hkqxrku dks ykxw djsxk vkSj bl i z;kstukFkZ og dj fooj.kh] dj fu/kkZj.k] iqufuZ/kkZj .k] NwV
x;s dj fu/kkZj.k] dj dh olwyh] ys[kkvksa dk vuqj{k. k ] fujh{k.k] ryk'kh vkSj vfHkxzg.k] izfrfuf/k dh g Sfl;r
ds nkf;Ro] izfrnk;] vihy] iqujh{k.k vkSj iqufoZyksd u] mPp U;k;ky; esa vihy] vijk/kksa ds iz'keu ls laca f/kr
izko/kkuksa lfgr rRle; izo`Ùk mldks leuqnsf’kr mDr vf/kfu;e vkSj mlds v/khu fufeZr fu;ekoyh ds v/khu
3
मg466मuniई92Cमuniई939मuniई93Eमuniई93ई गजमuniई91F (अमuniई938मuniई93Eमuniई927मuniई93Eमuniई93ईण), 27 ebZ 2011
lHkh vFkok fdlh 'kfDr dk iz;ksx dj ldsxk rFkk mDr v f/kfu;e ds vU; fofo/k ekeys vkSj
izko/kku] ;Fkko’;d ifjorZuksa ds lkFk] rn~uqlkj ykxw gksaxsA
¼2½ mi&/kkjk ¼1½ ds v/khu iznÙk 'kfDr;ksa dk iz;ksx ] izkf/kdkfj;ksa }kjk oSls {ks= esa fd;k tk;sxk
ftlds laca/k esa fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&10 dh mi&/kkjk ¼1½
ds v/khu mUgsa izkf/kdkj iznÙk fd;k x;k gksA
¼3½ ;Fkk fofgr ca/kstksa vkSj 'kÙkksZa ds v/;/khu] vk;qDr] fyf[kr vkns'k }kjk] fcgkj ewY;of)Zr dj
vf/kfu;e] 2005 ¼2005 dk vf/kfu;e 27½ dh /kkjk&10 dh mi&/kkjk ¼1½ ds v/khu fu;qDr fdlh inkf/kdkjh dks
bl vf/kfu;e ds v/khu viuh 'kfDr;ksa vkSj dÙkZO;ksa dks izR;k;ksftr dj ldsxkA
4- dj dk mn~xzg.k vkSj izHkkj.kA & ¼1½ bl vf/kfu;e ds izko/kkuksa ds vuqlkj] is'kk] O;kikj]
vkthfodk vkSj dk;Z fu;kstu ij dj dk mn~xzg.k vkSj laxzg.k fd;k tk;sxk%
ijUrq bl vf/kfu;e ds v/khu fdlh O;fDr }kjk lans; dj ,d o"kZ esa nks gtkj ik¡p lkS #Ik;s ls
vf/kd ugha gksxkA
¼2½ fcgkj jkT; esa fdlh is'kk] O;kikj] vkthfodk vFk ok dk;Z fu;kstu esa dk;Zjr izR;sd O;fDr bl
vf/kfu;e ds lkFk layXu vuqlwph esa fofufnZ"V nj ls is’kk] O;kikj] vkthfodk ;k dk;Z fu;kstu ij dj
Hkqxrku djus gsrq nk;h gksxkA
5- deZpkjh dh rjQ ls dj dh dVkSrh djus ,oa Hkqxrku dju s gsrq fu;kstd dk nkf;RoA&
osru vFkok etnwjh izkIr djus okys fdlh O;fDr }kjk b l vf/kfu;e ds v/khu lans; dj dh mlds
fu;kstd }kjk mldks Hkqxrku ds iwoZ] mlds osru vkSj etnwjh ls dVkSrh dj yh tk;sxh vkSj fu;kstd] pkgs
og osru vkSj etnwjh dk Hkqxrku djrs le; ,sls O;fDr; ksa ls dVkSrh djs ;k ugha] ,sls O;fDr;ksa dh rjQ ls
dj dk Hkqxrku djus gsrq nk;h gksxk%
ijUrq ;fn fu;kstd jkT; ljdkj vFkok dsUnz ljdkj gks rks fu;kstd] mDr nkf;Ro dk
fuoZgu ;Fkk fofgr jhfr ls djsxk%
ijUrq vkSj fd tgk¡ osru vFkok etnwjh izkIr djusokyk dksbZ O;fDr ,d gh lkFk ,d ls vf/kd
fu;kstd ds ;gk¡ dk;Zjr gks vkSj ,slk O;fDr vius fu; kstd vFkok fu;kstdksa dks fofgr
izi= esa ;g ?kks"k.kk djrs gq, izek.k&i= nsrk gks f d og Lo;a dj dk Hkqxrku djsxk] rc
fu;kstd ,sls O;fDr dks Hkqxrs; osru vFkok etnwjh ls dj dh dVkSrh ugha djsxk
rFkk ;FkkfLFkfr] ,slk fu;kstd] ,sls O;fDr dh rjQ ls dj ds Hkqxrku djus dk nk;h ugha
gksxkA
6- fuca/ku vkSj ukekaduA & ¼1½ izR;sd fu;kstd dks] jkT; ljdkj vFkok dsUnz lj dkj ds
inkf/kdkjh dks NksM+dj] tks /kkjk&5 ds v/khu dj&Hkq xrku djus dk nk;h gks] dj fu/kkZj.k izkf/kdkjh }kjk
fofgr jhfr ls fuca/ku la[;k nh tk;sxhA
¼2½ bl vf/kfu;e ds v/khu dj&Hkqxrku djus dk nk;h iz R;sd dj& fu/kkZfjrh] osru vFkok etnwjh
izkIr djusokyk O;fDr ml O;fDr] dks NksM+dj ftlds fy , dj mlds fu;kstd }kjk lans; gks] dj fu/kkZj.k
izkf/kdkjh }kjk fofgr jhfr ls ukekadu la[;k iznku dh tk;sxhA
7- dj fooj.kh vkSj HkqxrkuA & ¼1½ bl vf/kfu;e ds v/khu fucaf/kr izR;sd fu;kstd vkSj izR;sd
ukekafdr O;fDr og fooj.kh ml izi= esa vkSj ml jhfr ls vkSj ml vof/k ds fy, nkf[ky djsxk tks fofgr
fd;s tk;saA
¼2½ bl vf/kfu;e ds v/khu lans; dj] bl vf/kfu;e ds v /khu fucaf/kr izR;sd fu;kstd vkSj izR;sd
ukekafdr O;fDr }kjk ml jhfr ls tek fd;k tk;sxk tks fofgr dh tk;A
¼3½ ;fn fu;kstd vFkok ukekafdr O;fDr] ;Fkksfpr dkj. k ds fcuk] ,slh fooj.kh nkf[ky djus esa
foQy jgrk gS vFkok fofgr le; ds vanj dj dk Hkqxrku ugha djrk gS] rks dj fu/kkZj.k izkf/kdkjh] mls
lquokbZ dk ;Fkksfpr volj nsus ds ckn] ml ij izR;sd ekg foyEc ds fy, ,d lkS :i;s ls vuf/kd 'kkfLr
vf/kjksfir dj ldsxkA
8- dj dh dVkSrh vFkok Hkqxrku djus esa foQy jgus dk if j.kkeA & ¼1½ ;fn fu/kkZfjrh] dsUnz
ljdkj vFkok jkT; ljdkj ds inkf/kdkjh dks NksM+dj] b l vf/kfu;e }kjk ;Fkkisf{kr vFkok ds v/khu dj
Hkqxrku djus esa foQy jgrk gS] rks mls] mlds fdlh v U; ifj.kkeksa vkSj nkf;Roksa ij] ftls og mBk lds
izfrdwy izHkko Mkys fcuk] ,sls dj ds Hkqxrku esa O;frdzeh fu/kkZfjrh ekuk tk;sxkA
¼2½ mi&/kkjk ¼1½ ds izko/kkuksa ij izfrdwy izHkko M kys fcuk] mDr /kkjk esa funsZf’kr dj fu/kkZfjrh dks ]
dj&Hkqxrku ugha djus dh vof/k ds fy, izR;sd ekg vFk ok mlds Hkkx ds cdk;s jkf'k ij nks izfr'kr lk/kkj.k
C;kt dh nj ls Hkqxrku djus dk nk;h ekuk tk;sxkA
¼3½ ;fn ukekafdr O;fDr] bl vf/kfu;e }kjk vFkok ds v /khu ;Fkkisf{kr dj Hkqxrku djus esa foQy
jgrk gS] rks og mi&/kkjk ¼2½ esa fu/kkZfjr nj ,oa jhfr ls lk/kkj.k C;kt Hkqxrku djus dk nk;h gksxkA
9- dj vkfn dh olwyhA & bl vf/kfu;e ds v/khu dj] 'kkfLr] lwn vFkok dksbZ vU; cdk;k
Hkw&jktLo ds cdk;s ds :i esa olwyuh; gksxkA
4 मg466मuniई92Cमuniई939मuniई93Eमuniई93ई गजमuniई91F (अमuniई938मuniई93Eमuniई927मuniई93Eमuniई93ईण ), 27 ebZ 2011
10- vihyA & ¼1½ dksbZ dj fu/kkZfjrh] dsUnz ljdkj vFkok jkT; l jdkj ds inkf/kdkjh dks
NksM+dj] ;fn bl vf/kfu;e ds izko/kkuksa ds v/khu fd lh izkf/kdkjh }kjk ikfjr vkns'k ls O;fFkr gks rks o g
vkns'k ikfjr gksus ds iSarkfyl fnuksa ds Hkhrj vihyh; izkf/kdkjh ds le{k vihy dj ldsxk%
ijUrq vihyh; izkf/kdkjh fyf[kr :i esa vfHkfyf[kr fd ;s tkus okys Ik;kZIr dkj.kksa ls mi;qZDr
iSarkfyl fnuksa dh vof/k dh lekfIr ds ckn fd;s x;s vihy dks eatwj dj ldsxk(
¼2½ ,sls fdlh vihy ij fopkj ugha fd;k tk;sxk tcrd fd dj dh jkf'k dk ftlds laca/k esa vihy
fd;k x;k gks] iw.kZ Hkqxrku ugha dj fn;k x;k gksA
11- vijk/k vkSj 'kkfLr;k¡A& dksbZ O;fDr vFkok fu;kstd tks ;qfDr;qDr dkj.k ds f cuk] bl
vf/kfu;e vFkok mlds v/khu fufeZr fu;ekoyh ds izko/k kuksa esa ls fdlh dk vuqikyu ugha djrk gS rks nks"k flf)
ij rhu ekg ds lk/kkj.k dkjkokl vFkok ik¡p gtkj #i;s rd ds tqekZuk vkSj tgk¡ vijk/k LFkk;h iz—fr dk gks
ogk¡ tkjh vijk/k ds nkSjku izR;sd fnu ds fy, ipkl #i;s rd ds tqekZus ls naMuh; gksxkA
12- dEiuh }kjk vijk/kA& tgk¡ bl vf/kfu;e ds v/khu dksbZ vijk/k] fdlh daiuh }kjk fd;k
x;k gks ogk¡ ,slk izR;sd O;fDr] tks ml vijk/k ds fd , tkus ds le; ml daiuh ds dkjckj ds lapkyu ds
fy, ml daiuh dk Hkkjlk/kd vkSj mlds izfr mÙkjnk;h F kk] vkSj lkFk gh og daiuh Hkh] ,sls vijk/k ds nks"k h
le>s tk,axs vkSj rn~uqlkj vius fo#) dk;Zokgh fd, tkus vkSj nafMr fd, tkus ds nk;h gksaxs%
ijarq bl mi&/kkjk esa varfoZ"V fdlh ckr ls dksbZ ,slk O;fDr fdlh naM dk nk;h ugha gksxk ;fn
og ;g lkfcr dj nsrk gS fd vijk/k mldh tkudkjh ds fc uk fd;k x;k Fkk ;k mlus ,sls
vijk/k dkfjr gksus ds fuokj.k gsrq lE;d~ rRijrk cjrh FkhA
¼2½ mi&/kkjk ¼1½ esa fdlh ckr ds gksrs gq, Hkh] tgk ¡ bl vf/kfu;e ds v/khu dksbZ vijk/k fdlh
daiuh }kjk fd;k x;k gks vkSj ;g lkfcr gks tkrk gS f d og vijk/k daiuh ds fdlh funs'kd] izca/kd]
lfpo ;k vU; vf/kdkjh dh lgefr ;k ekSukuqdwyrk ls fd ;k x;k gS ;k ml vijk/k dk fd;k tkuk mldh
fdlh mis{kk ds dkj.k ekuk tk ldrk gS] ogk¡ og funs' kd] izca/kd] lfpo ;k vU; vf/kdkjh Hkh ml vijk/k
dk nks"kh le>k tk,xk vkSj rn~uqlkj vius fo#) dk;Zokgh fd, tkus vkSj nafMr fd, tkus dk nk;h gksxkA
Li"Vhdj.k & bl /kkjk ds iz;kstuksa ds fy,&
¼d½ ^^daiuh** ls vfHkizsr gS dksbZ fuxfer fudk; vk Sj bleas dksbZ QeZ vFkok O;f"V;ksa ds vU; laxe Hkh
'kkfey gS rFkk
¼[k½ QeZ ds laca/k esa] ^^funs'kd** ls vfHkizsr gS ] ml QeZ dk lk>hnkjA
13- dk;Zokfg;ksa dks LFkkukarfjr djus dh 'kfDrA& vk;qDr vFkok vij vk;qDr] ekeys esa i{kdkjksa
dks lquokbZ dks ;qfDr;qDr volj nsus ds i'pkr~ tc Hk h ,slk djuk laHko gks] ,slk djus ds vius dkj.kksa d ks
vfHkfyf[kr djus ds i'pkr~] fyf[kr vkns'k }kjk] bl v f/kfu;e ds fdlh mica/k ds v/khu fdlh dk;Zokgh
vFkok dk;Zokfg;ksa dks vius ikl ls fdlh vU; inkf/kd kjh ds ikl ,oa] blh izdkj] fdlh dk;Zokgh] dks ¼fdlh
inkf/kdkjh ds le{k yafcr ;k bl /kkjk ds v/khu varfjr dk;Zokgh lfgr½ fdlh inkf/kdkjh ls ysdj fdlh vU;
inkf/kdkjh dks varfjr dj ldsxk%
ijarq tgk¡ LFkkukarj.k ,d gh 'kgj] bykdk vFkok LFkk u ds fdlh ,d inkf/kdkjh vkSj dk;kZy; ls
lacaf/kr gks] ogk¡ bl /kkjk esa fdlh ckr ds gksrs g q, Hkh] ,slk volj fn;k tkuk vko';d
ugha gksxkA
Li"Vhdj.k & bl /kkjk esa fdlh dj fu/kkZfjrh ds lanHkZ esa ^^d k;Zokgh** 'kCn ls bl vf/kfu;e ds v/khu]
fdlh o"kZ ls lacaf/kr ,slh lHkh dk;Zokfg;k¡ vfHkizs r gSa tks ,sls vkns'k dh rkjh[k dks yafcr
gksa ;k tks ,slh rkjh[k dks ;k mlls iwoZ] iw.kZ dj yh xbZ gks rFkk blesa bl vf/kfu;e ds
v/khu ,slh lHkh dk;Zokfg;ka Hkh lfEefyr gSa tks fdlh o"kZ ds laca/k esa] ,sls vkns'k dh rkjh[k
ds i'pkr~ ,sls dj fu/kkZfjrh ds laca/k esa izkjaHk dh tk;A
14- vijk/kksa dk iz’keuA & ¼1½ dj fu/kkZj.k izkf/kdkjh] bl vf/kfu;e ds v/khu fdlh vijk/k ds
fy, dk;Zokgh lafLFkr fd;s tkus ds iwoZ ;k i'pkr~] f dlh ,sls dj fu/kkZfjrh ls] ftls fdlh vijk/k ds fy,
vkjksfir fd;k x;k gks] vijk/k iz’keu ds :i esa ik¡p gtkj #i;s ls vuf/kd vFkok olwyuh; jkf'k dh nksxq.kh
jkf'k] buesa ls tks Hkh T;knk gks] Lohdkj djus dh vuqefr dj fu/kkZfjrh dks ns ldsxkA
¼2½ dj fu/kkZj.k izkf/kdkjh }kjk] mi&/kkjk ¼1½ ds v/khu ;Fkk vo/kkfjr ,slh jkf'k dk lank; djus ij]
vfHk;qDr O;fDr ds fo#) mlh vijk/k ds laca/k esa vkSj vkxs dk;Zokgh ugha dh tk,xhA
¼3½ mi&/kkjk ¼1½ ds v/khu dj fu/kkZj.k izkf/kdkjh } kjk ikfjr fdlh vkns'k vFkok vfHkfyf[kr
dk;Zokgh vafre gksxh vkSj blds fo#) dksbZ vihy vFkok vkosnu nkf[ky ugha fd;k tk;sxkA
15- foeqfDr;k¡A & ¼1½ bl vf/kfu;e esa varfoZ"V dksbZ ckr la?k ds 'kL= cyksa ds fcgkj ds fdlh Hkkx
esa lsokjr lnL;ksa ij ykxw ugha gksxhA
¼2½ jkT; ljdkj jkti= esa izdkf'kr vf/klwpuk }kjk vf/ klwpuk esa ;FkkfofufnZ"V 'kÙkksZa ,oa ca/kstksa ds
v/;/khu O;fDr;ksa ds fdlh oxZ dks dj ds vf/kjksi.k ls foeqfDr iznku dj ldsxhA
5
मg466मuniई92Cमuniई939मuniई93Eमuniई93ई गजमuniई91F (अमuniई938मuniई93Eमuniई927मuniई93Eमuniई93ईण), 27 ebZ 2011
¼3½ mi&/kkjk ¼2½ ds v/khu fuxZr izR;sd vf/klwpuk] iz dk'ku ds ckn ;Fkk'kh?kz] pkSng fnuksa dh dqy
vof/k ds fy, tks ,d vFkok ,d ls vf/kd l=ksa dks feykdj gks ldsxh] fo/kku&lHkk ds le{k j[kh tk;sxhA
16- LFkkuh; izkf/kdkfj;ksa }kjk is’kk dj dk mn~xzg.k u fd;k tkukA &LFkkuh; izkf/kdkj ds
xBu vFkok LFkkiuk dks fu;af=r djus okyh fdlh vf/kfu ;fefr esa fdlh ckr ds gksrs gq, Hkh dksbZ LFkkuh;
izkf/kdkjh] bl vf/kfu;e ds izkjaHk gksus dh frfFk d ks vFkok mlds ckn] is'kk] O;kikj] vkthfodk vFkok dk ;Z
fu;kstu ij dksbZ dj vf/kjksfir ugha djsxkA
17- vuqlwph dks la’kksf/kr djus dh 'kfDrA & ¼1½ ljdkj vf/klwpuk }kjk vuqlwph esa fdlh en
vFkok izfof"V dks ifjofrZr] tksM+ vFkok jn~n dj ldsxhA
¼2½ mi&/kkjk ¼1½ ds v/khu fuxZr izR;sd vf/klwpuk] iz dk'ku ds ckn ;Fkk'kh?kz pkSng fnuksa dh dqy
vof/k ds fy, tks ,d vFkok ,d ls vf/kd l=ksa dks feyk dj gks ldsxh] fo/kku lHkk ds le{k j[kh tk;sxhA
¼3½ bl vf/kfu;e esa vuqlwph vFkok mldh dksbZZ izfof "V vFkok en ds ckjs esa bafxr izlaxksa dk vk'k;
vuqlwph ds izlax ls gksxk vFkok] ;FkkfLFkfr bldk vk 'k; rkr~dkfyd :Ik ls] bl /kkjk }kjk iznÙk 'kfDr;ksa ds
iz;ksx ds v/khu la'kksf/kr mldh izfof"V vFkok en ls gksxkA
18- fu;ekoyh cukus dh 'kfDrA & ¼1½ ljdkj] vf/klwpuk }kjk] bl vf/kfu;e ds lHkh vFkok fdlh
iz;kstu dks fØ;kfUor djus ds fy, fu;ekoyh cuk ldsxhA
¼2½ blds cuus ds ckn bl vf/kfu;e ds v/khu fufeZr iz R;sd fu;e ;Fkk’kh?kz jkT; fo/kku eaMy ds
le{k l=kof/k tks feykdj ,d vFkok vf/kd l=ksa ds fy, gksxh] esa dqy pkSng fnuksa dh vof/k ds fy, j[kk
tk;sxkA
19- dfBukb;ksa dks nwj djus dh 'kfDrA & bl vf/kfu;e ds iz;kstuksa dks ykxw djus esa ;fn d ksbZ
dfBukbZ mRiUu gksrh gS rks ljdkj] jkti= esa vkns'k izdkf'kr dj] dfBukbZ dks nwj djus ds fy, ,sls izko/ kku
dj ldsxh] tks bl vf/kfu;e ds izko/kkuksa ls vlaxr ugha gks vkSj tks vko’;d izrhr gksA
vuqlwph
¼ns[ksa /kkjk 4½
is'kk] O;kikj] vkthfodk vkSj fu;kstu ij dj dh njksa dh vuqlwphA
Øekad dj fu/kkZfjrh dk oxZ Lkans; dj dh jkf’k
1 O;fDr] ftldh okf"kZd vk; rhu yk[k :i;s ls
vf/kd gks] ijUrq izfr o"kZ ik¡p yk[k #i;s ls vf/kd
ugha gksA
#i;s ,d gtkj izfr o"kZA
2 O;fDr] ftldh okf"kZd vk; ik¡p yk[k #i;s ls
vf/kd gks] ijUrq izfr o"kZ nl yk[k #i;s ls vf/kd
ugha gksA
#i;s nks gtkj izfr o"kZA
3 O;fDr] ftldh okf"kZd vk; nl yk[k #i;s ls
vf/kd gksA
#i;s nks gtkj ik¡p lkS izfr o"kZ
fcgkj&jkT;iky ds vkns'k ls]
fouksn dqekj flUgk]
ljdkj ds lfpoA
———
27 ebZ 2011
laŒ ,yŒthŒ&1&10@2011@yst&111 — fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj jkT;iky }kjk
fnukad 25 ebZ 2011 dks vuqer fcgkj is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 dk
dk fuEufyf[kr vaxzsth vuqokn fcgkj&jkT;iky ds izkf/ kdkj ls blds }kjk izdkf'kr fd;k tkrk gS ftls
Hkkjrh; lafo/kku ds vuqPNsn&348 ds [kaM ¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk esa izkf/kÑr ikB le>k
tk;sxkA
fcgkj&jkT;iky ds vkns'k ls]
fouksn dqekj flUgk]
ljdkj ds lfpoA
6 मg466मuniई92Cमuniई939मuniई93Eमuniई93ई गजमuniई91F (अमuniई938मuniई93Eमuniई927मuniई93Eमuniई93ईण ), 27 ebZ 2011
[Bihar Act 10, 2011]
THE BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND
EMPLOYMENTS ACT, 2011
AN
ACT
Preamble :—TO PROVIDE FOR THE LEVY AND COLLECTION OF TAX O N PROFESSIONS ,
TRADES , CALLINGS AND EMPLOYMENTS AND FOR MATTERS CONN ECTED
THEREWITH OR INCIDENTAL THERETO .
BE it enacted by the Legislature of the State of Biha r in the Sixty-Second Year of the
Republic of India as follows:-
1. Short title, extent and commencement.-—(1) This Act may be called the Bihar Tax
on Professions, Trades, Callings and Employments Act, 2011.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall come into force on such date as the St ate Government may, by notification,
appoint.
2. Definitions.-—(1) In this Act, unless the context otherwise requires, -
(a) “assessee” means a person or employer by whom tax is payable under this Act;
(b) “employee” means a person employed on salary or wages, and includes –
(i) a Government servant receiving pay from the revenu es of the Central
Government or any State Government or the Railway Fund;
(ii) a person in service of a body, whether incorporate d or not, which is
owned or controlled by the Central Government or any State
Government where the body operates in any part of the State, even
though its headquarters may be situated outside the State;
(iii) a person engaged in any employment of an em ployer not covered
by clauses (i) and (ii) above;
(c) “employer” in relation to an employee earning any salary or wages on regular
basis under him, means the person or the officer wh o is responsible for disbursement of such
salary or wages, and includes the head of the offic e or any establishment as well as the manager
or agent of the employer;
(d) “Government” means the State Government of Bihar;
(e) “Income” means Income as defined under the Income Tax Act, 1961;
(f) “person” means any person who is engaged in any profession, trade, calling or
employment in the State of Bihar and include s a Hindu undivided family, firm, company,
corporation or other corporate body, any society, c lub, or association so engaged, but does not
include any person who earns wages on casual basis;
EXPLANATION — For the purposes of this clause, every branch of a firm, company, corporation
or other corporate body, any society, club o r association shall be deemed
to be a person;
(g) “prescribed” means prescribed by rules made under this Act;
(h) “profession tax” means the tax on profession, trade, calling and employment leviable
under this Act;
(i) “salary or wages” includes pay or wages, de arness allowance and all other
remunerations received by any person on regular b asis, whether payable in cash or in kind, and
also includes perquisites and profits in lieu of sa lary as defined in section 17 of the Income Tax
Act, 1961;
(j) “tax” means the profession tax;
(k) “year” means a financial year.
(2) Words and expressions used in this Act but not defined herein shall have the meaning
assigned to them under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).
3. Application of the provisions of the Bihar Value Added Tax Act, 2005 and Rules made
thereunder.— Subject to other provisions of this Act and the Ru les framed thereunder the
7
मg466मuniई92Cमuniई939मuniई93Eमuniई93ई गजमuniई91F (अमuniई938मuniई93Eमuniई927मuniई93Eमuniई93ईण), 27 ebZ 2011
authority empowered for assessment , reassessment ,collection of tax and enforce payment of tax,
interest and penalty payable by a dealer under the Bihar Value Added Tax Act 2005 (Act 27 of
2005) shall do the work of assessment, reassessment , collection of tax and enforce payment of tax,
interest and penalty payable under this Act and for this purpose he may exercise all or any of the
powers assigned to them under the said Act and Rules made thereunder for the time being in force
including the provisions relating to Tax returns, T ax assessment, Tax reassessment, escaped Tax
assessment, recovery of tax, maintenance of account s, inspection, search and seizure liability in
representative character, refund, appeal, revision and reviews, appeal to the High court,
compounding of offences and other miscellaneous matter and the provisions of the said Act shall,
mutatis mutandis apply accordingly.
(2) The powers conferred under sub-Section (1) shal l be exercised by the authorities
within such areas in respect of which authority has been conferred on them under sub-section (1)
of Section 10 of the Bihar Value Added Tax Act 2005 (Act 27 of 2005).
(3) Subject to such restrictions and conditions as may be prescribed, the Commissioner
may, by order in writing, delegate any of his power s and duties under this Act to any of the
officers appointed under sub-section (1) of Section 10 of the Bihar Value Added Tax Act 2005
(Act 27 of 2005).
4. Levy and charge of tax .—(1) There shall be levied and collected a tax on pr ofessions,
trades, callings and employments in accordance with the provisions of this Act:
Provided that the tax payable by a person under this Act in respect of a year shall not
exceed two thousand five hundred rupees.
(2) Every person engaged in any profession, trade, calling or employment in the State of
Bihar shall be liable to pay the tax in respect of his Profession , Trade , Calling or employment at
the rate specified in the Schedule appended to this Act.
5. Employer’s liability to deduct and pay tax on behalf of the employee.—The tax payable
under this Act by any person earning salary or wage s shall be deducted by his employer from the
salary or wages payable to such person before such salary or wages is paid to him, and such
employer shall, irrespective of whether such deduc tion has been made or not, when the
salary or wages is paid to such persons, be liable to pay tax on behalf of all such persons :
Provided that if the employer is an officer of the State Government or the
Central Government, the manner in which the employer shall discharge the
said liability shall be such as may be prescribed :
Provided further that where any person earning a s alary or wages is simultaneously
engaged in employment of more than one employer, and such person furnishes to
his employer or employers a certificate in the pres cribed form declaring, that he
shall pay the tax himself, then the employer or employers of such person shall
not deduct the tax from the salary or wages payable to such person and such
employer or employers, as the case may be, shall no t be liable to pay tax on
behalf of such person.
6. Registration and enrolment.—(1) Every employer, not being an officer of the St ate
Government or the Central Government, liable to deduct tax under section 5 shall be granted a
registration number by the Tax assessing authority in the prescribed manner.
(2) Every Tax assessee liable to pay tax under this Act, other than a person earning
salary or wages in respect of whom the tax is payab le by his employer, shall be granted an
enrolment number by the Tax assessing authority in the prescribed manner.
7. Tax Returns and payments.— (1) Every employer registered under this Act and
every enrolled person shall furnish such returns in such form and manner and for such period as
may be prescribed.
(2) The tax due under this Act shall be deposited by every employer registered under this
Act and every enrolled person in such manner as may be prescribed
(3) Where an employer or enrolled person, without reasonable cause, fails to file such
return or defaults in paying the tax within the pre scribed time, the Tax assessing authority may,
after giving him a reasonable opportunity of b eing heard, impose upon him a penalty not
exceeding rupees one hundred for each month of delay.
8 मg466मuniई92Cमuniई939मuniई93Eमuniई93ई गजमuniई91F (अमuniई938मuniई93Eमuniई927मuniई93Eमuniई93ईण ), 27 ebZ 2011
8. Consequences of failure to duduct or to pay tax .— (1) If Tax assessee , not being
an officer of the State Government or the Cen tral Government, fails to pay the tax as
required by or under this Act, he shall, wit hout prejudice to any other consequences and
liabilities which he may incur, be deemed to be a n assessee in default in respect of such tax
payment.
(2) Without prejudice to the provisions of sub-section (1), a Tax assessee referred to
in that sub-section shall be liable to pay simple interest at the rate of two per centum of the amount
of tax due for each month or part thereof for the period for which the tax remains unpaid.
(3) If an enrolled person fails to pay the tax as required by or under this Act, he shall be
liable to pay simple interest at the rate and in the manner laid down in sub-section (2).
9. Recovery of taxes, etc. .—The arrears of tax, penalty, interest or any other amount due
under this Act, shall be recoverable as an arrear of land revenue.
10. APPEALS .—(1) Any Tax assessee, not being an officer of the State Government
or the Central Government, aggrieved by any o rder passed by any authority under the
provisions of this Act may, within forty-five days from the date on which the order was served on
him, appeal to the appellate authority :
Provided that the appellate authority may, for suff icient reasons to be recorded in
writing, admit an appeal preferred after the expiry of the period of forty-five days
aforesaid.
(2) No appeal shall be entertained, unless the am ount of tax in respect of which the
appeal has been preferred has been paid in full.
11. Offences and penalties .— Any person or employer who, without reasonable caus e,
fails to comply with any of the provisions of thi s Act or the rules made there under shall, on
conviction, be punishable with simple imprisionment for tree months or fine which may extend
to five thousand rupees or both, and where th e offence is a continuing one, with a further fine
which may extend to fifty rupees for every day during which the offence continues.
12. Offences by companies.—(1) Where an offence under this Act has been committed
by a company, every person who at the time the off ence was committed was in charge of, and
was responsible to, the company for the conduct of the business of the company, as well as the
company, shall be deemed to be guilty of the o ffence and shall be liable to be proceeded
against and punished accordingly :
Provided that nothing contained in this sub- section shall render any such person
liable to any punishment, if he proves that the offence was committed without his
knowledge or that he had exercised due diligence to prevent the commission
of such offence.
(2) Notwithstanding anything contained in sub-section (1), where any offence under
this Act has been committed by a company and it is proved that the offence has been
committed with the consent or connivance of, or is attributable to any neglect on the part of,
any director, manager, secretary or other off icer of the company, such director, manager,
secretary or other officer shall also be deemed to be guilty of that offence and shall be liab le
to be proceeded against and punished accordingly.
EXPLANATION . — For the purposes of this section, -
(a) "company" means any body corporate and inc ludes a firm or other
association of individuals ; and
(b) "director" in relation to a firm, means a partner in the firm.
13. Power to transfer proceedings.—The Commissioner or the Additional Commissioner
may, after giving the parties a reasonable opportunity of being heard, wherever it is possible so
to do, and after recording his reason for doing so, by order in writing, transfer any proceedings
or class of proceedings under any provision of this Act, from himself to any other officer, and he
may likewise transfer any such proceedings (including a proceeding pending with any officer
or already transferred under this section) from any officer to any other officer or to himself :
9
मg466मuniई92Cमuniई939मuniई93Eमuniई93ई गजमuniई91F (अमuniई938मuniई93Eमuniई927मuniई93Eमuniई93ईण), 27 ebZ 2011
Provided that nothing in this section shall be deemed to require any such
opportunity to be given where the transfer is from any officer and the offices of
both are situated in the same city, locality or place.
Explanation.- In this section, the word "proceedings" in relation to any Tax assessee
whose name is specified in any order issued thereunder means all
proceedings under this Act, in respect of any year which may be pending on the
date of such order or which may have been completed on or before such date, and
includes also all proceedings under this Act, which may be commenced after the
date of such order in respect of any year in relation to such Tax assessee.
14. Compounding of offences .—(1) The Tax assessing authority may, either bef ore
or after the institution of proceedings for a n offence under this Act, permit any Tax
asessee, charged with the offence, to compound the offence on payment of such sum, not
exceeding five thousand rupees or double the amount of tax recoverable, whichever is greater.
(2) On payment of such sum as may be det ermined by the assessing authority
under sub-section (1), no further proceedings shall be taken against the person in respect of
the same offence.
(3) Any order passed or proceeding recorded by the Tax assessing authority under
sub-section (1), shall be final and no appeal or application for revision shall lie therefrom.
15. Exemptions .—(1) Nothing contained in this Act shall apply to the members of the
armed forces of the Union serving in any part of Bihar.
(2) The State Government may, by a notification p ublished in the Official Gazette and
subject to such conditions and restrictions as may be specified in the notification, exempt from
levy of tax any class or group of persons.
(3) Every notification issued under sub-section (2) shall, as soon as it is published,
be laid before the Legislative Assembly for a tota l period of fourteen days which may be
comprised in one or more sessions.
16. Local authorities not to levy profession tax .— Notwithstanding anything in any
enactment governing the constitution or establi shment of a local authority, no local
authority shall, on or after the commencement of this Act, levy any tax on professions,
trades, callings or employments.
17. Power to amend Schedule . —(1) The Government may, by notification, alter, add to
or cancel any item or entry in the Schedule.
(2) Every notification issued under sub-section(1) shall, as soon as it is published,
be laid before the State Legislature for a total period of fourteen days which may be comprised in
one or more sessions.
(3) References made in this Act to the S chedule, or any Entry or item thereof,
shall be construed as references to the Schedul e or, as the case may be, the Entry or item
thereof as for the time being amended in exercise of the powers conferred by this section.
18. Power to make rules.—-(1) The Government may, by notification, make rules to carry
out all or any of the purposes of this Act.
(2) Every rule made under this Act shall be laid as soon as may be after it is made before
the State Legislature while it is in session for a total period of fourteen days which may be
comprised in one or more sessions.
19. Power to remove difficulties .— If any difficulty arises in giving effect to the
provisions of this Act, the Government may, by order published in the Gazette, make such
provisions not inconsistent with the provision s of this Act, and may appear to be
necessary for removing the difficulty.
10 मg466मuniई92Cमuniई939मuniई93Eमuniई93ई गजमuniई91F (अमuniई938मuniई93Eमuniई927मuniई93Eमuniई93ईण ), 27 ebZ 2011
SCHEDULE
(See Section 4)
Schedule of rates of tax on professions, trades, callings and employments
By order o f the Governor of Bihar,
VINOD KUMAR SINHA,
Secretary to the Government.
————
अमuniई927ीमg162क, मuniई938मuniई93Fमuniई91Aमuniई935मuniई93Eमuniई932मuniई92F ममuniई941मuई93Fणमuniई93Eमuniई932मuniई92F,
मg466मuniई92Cमuniई939मuniई93Eमuniई93ई, पमuniई91Fमuniई928मuniई93E मg43ईमuniई93Eमuniई93ईमuniई93E मuई942कमuniई93Eमuniई93Fमuniई936मuniई924 मuniई9ईFमuniई935मuniई9ई2 ममuniई941मg465मuई93Fमuniई924मuniई964
मg466मuniई92Cमuniई939मuniई93Eमuniई93ई गजमuniई91F (अमuniई938मuniई93Eमuniई927मuniई93Eमuniई93ईण) 238 -571 +4ईई-मuniई921मg547ईमuniई91Fमg547ईपीईमuniई964
Website: http://egazette.bih.nic.in
Sl.No. Class of Tax Assessee Amount of Tax Payable
1 Persons whose income exceeds three lac
rupees per annum but does not exceed five
lac rupees per annum.
One thousand rupees per annum.
2 Persons whose income exceeds five lac
rupees per annum but does not exceed ten
lac rupees per annum.
Two thousand rupees per annum.
3 Persons whose income exceeds ten lac
rupees per annum.
Two thousand and five hundred rupees
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