The Chhattisgarh Value Added Sales Tax Act, 2005
Chhattisgarh · state statute
Open in Lexace · Ask the AI about this act• • • • • • ,..
• • • • • • • • • • • •
" . • • • • • •
CD
.. m-rn -q)R ~ 3Mil@ 61~
~~~~"l@A (f.:Rr 6fcf,
wg) ~ffl~ 3J°:1mf, ~
~- 2-22-'5~ ~38 fu. ~
~. ~ 30-5-2001."
~,{~''~~/
m. an.~1712002."
~ 54] ~.~. ~24i=n"if2005-~3,~1927
~. ~ 11 JTT-i:f, 2005
0·•f~•lig ~ ..._:.il:41~ ~ ~ ff~ -;j,jl4~11:!tlR,
~ ffl6 cfi'll{, 311-~.
Bctflx-PI¢ ~ ~ fclctH~ qR ~ -2005
Chhattisgarh Valu Added Sales Tax Act - 2005
Bctflt1JI¢ ~ ~ fclcpllcf>x (~ ~ -2006
Chhattisgarh Valu Added SalesTax (Amemdment )Act -200-3
Bctflt1Jlq, ~ ~ cITT" PillJ-f -2006
Chhattisgarh Valu Added Tax Rules -2005
~~~, ~ 24 i:n,t 2005
\~ 2 ~ 2005)
W'6: mcmr-1
;T{~
1. ~~ ;,m, ITTcm: 3i"1"{ ~.
2. ~.
3.
4.
5.
6.
7.
3-Tt<ITTf-2
cf.i: ~ SITT'acfiro
~ cfiT 'l'.JR.
~ cfiT WfclH cfiB ~ ~ cfiT ~.
",.::,._~........:I! • ' " ~.,;q-rn1q~l+,-f{<.l.,.,..[ ct> ctll\1'1'-l Cf'II cfiT ~ 3,1{ l[4cfi ~-
~ ~-f;r:m ~ 74 m: 1956 ~ Y.'tITT {!2r~lf,ci olTIT:ffiT cfiT cfi1 WfiR cfiT ~-
qi'"{cfiT~.
Rcf.rcf.T ~-
::,_ - .- :;.- -_ - -. - -. ~-- --:. .. _'. : · -:.r ,I :r ~ ; ~ _;:., .. - ,(,. ~ ~ -- .... :r - -- - . .... -::.- . :: :.
- . -
=.--=::-= ~ ::- ~ =-=-:-- -:--:;-:- ~ ~ =:;:--7 ::;- 7:'"
-----;- - =-- ~ -::-
--- -~-:.:- ___ ,
-=-- - .. -- , . = >· -
~ - • -... ,- . ;t-:., ,._.
-, - '. - -
:E'~>- -- - =- ~ ~ - =~ >-
• • • • •
•
• •
•
• • • ·•
~
• • • • • •
• •
• • •
::-n.-QI-Q-6
,...,_ ,-... . ,-.. ~ ,... ...
-~q~ __ ,., ... ~-. ~----;-iT~ ~--;-;=-;:- ~_J: :r~ ~ '.::l":_7
..._ -·-
~ ~ . 1 • :::J:l;J'Jl-c.;;.
~
- .
.,-
2 .
_9_
30.
31.
L .
33.
34.
35 .
6.
37.
38 .
39.
40 .
~ ~ ,..._ ,. P,....+-..-,,-1 P.o ..............
~ '~\~I~~ J:l" cfi"{ 1--1~1'-"I ~; ~ 1--1"11'-.0 1.
--._ C C [% ,•;,.: _........-.-----
~ R"cTTJ:'TT ctil'•F·~ I I.fl '-I ~ cnT ~'-lCl"l;'.f .
19~m w%Tf~ ~ Wf?J ~-
cf.\, ~, mmr ~ ~ mv:rr 91T tflciR ~ ~ ~--
1c1c-nG11.11 ~ cnB ir ~ ~ q{ ~ .~ ~ ~ ir cf.1 cnT WTTfH.
~ ~ ir cfiitcfr $ cfi"{ 91T '!f@H,
3;, ~ ~ ~ ol.lTcJR i1- ~ q{ cfi"{ cfi1" cfiitcfr cnB ~ full: ~ t.
~ cfi1" ~ ttIB.
cfiIBITT ~ i5fd j d {U I <TT ~ cfiB cfi1" ~ it cfi"{ 91T '!f@H.
q;1TT cfi"T~ .
~ ~ cfi92.tj'i:H ~full:~~~~ "ITTTf.
~ ~ 91T cfi"{ ~/~: cfi"{ ~
~ ~ ir cfi"{ ~-
cfi"{ ~ ~ m1TT-
~ qzj'ri.r ~ cfil" ~ q;f.t cfi1" mifu.
ol.111TTf~ mi- cfi"{ 91T ~-
~ i1- cfi"{ ~ ~ ;,gt' mrr.
~-
~ ~ ir ~ cfi1" Dcfi ~ cfi1" fi.
~-8
~ elm ~. ~ ,n ~ ~ cfi8T
41. ~-
42. &..11q1f{1.!1· mi-~,~ m ~ cnT Rm~-
~-9
~ -ti' ~ ~ ~ ~ "[RT ~ ~ cfil $!ell l~jjj'i.
43. ~ cfi1" ~ $ ~ 91T Slf<.!ll.!1-51.-1.
44. cfil<-Tcl 1f%1.!"i° 91T ~-
45. ~ 9"{ ma:,:i- 3,ffe #r ct)-~ am~~ ct)- mifu.
46. ~~ir~mct)-~cfil"mifu.
4 i. cfi P-lc! 1161.!Y cfi1" UcR cfi1" ~ cfi1" fi.
48. -3,9T~.
49. ~ mT ~~ cfi1" fi.
108 ( 1 )
108 ( 2 ) g-al~•lip ~. ~ 24 i:J'R" 2005
50. ~ <TT ~a;l"'JT ii' ~ ma:,:r.
s1. ~ t mq;r IT{~ ~a;l"'JT ~m ~ IT{~ ~ RTP=l".
s2. 9fu:trnJ ~, 1963 c€t- mu 4 d2TT 12 cfiT ~ ir.rr.
53. ~ ~Frei,-" ii' qfufun- ~ cfiT fcmmur.
54 . ~ q-f~ ii Wffif ~ cfiB cfiT ~i«f <TT ~ 3~ <TT ~ c€!- lflffl".
55, 3'ml" ,...-IP-110<l" ;ii-~ cfiT ~-
56. ~cfiT~.
3-TT,.~ - 11
cfi"{~~cfil"'TTTTWITTT~1Wlirf.'rcmcrr
57. cf.{ ~ ~ ~ zy:fi- ol.lF11f{'-l\ IDU cf.{ ~ ~ cfiT C@T ~ d2TT ~ ~ ~ ~ ~ BmRr
cfiT 11o-f 3ll{ ~ B" <TT ~ ~ <ti" ITTR IT{ fcFim ~ IDU cf.{ ~ ~ cfiT ~~ cfiB
c€)- ~ c€)- fi.
58. ~ 'cf!-~ c€)- ~ d2TT ~ (~) cfiT ~ ;;ri-.,r_
59. ~ i:f ~ 61cfit ~ "[TU J:fIB cfiT ~ d2TT ~ qm (~ qm) cfiT ~ ~ ~-
60. J:fIB ~ d2TT ~ ~ ~ c€)- ~ ~ c€)- ffl<IB. . , "·· .. '~ .~
61. ~ ~ i:rIB c€t- aj'q ~ c€t- R.
62. ~, 3lif;"]T <TT~~ $ J:fIB cfiT ~ cf.{{ 9B fZfi~ 0'~~1 'TT Rffi ~, ~
~ <TT oi.j"ffif IDU ~ cfiT WIT ~-
63. ~~ ~ $ ftt t~ ~ ~ ~ ~ ~'IR cfi'i :rrffir.
~-12
~,.:r ~ ~IIIWit i
65. cf.{ WITTn'f.H mfUT1T;f ~ fcfiuT ~-
66. ~ ~<IT cfiT ffi.
67. ~ ~- i:i ~ cfiT ~.,.
68. ~ ~ ~ ~ 61.l"Tffl cfiT ~ ~ ~ ~ ~ c€)- 9fu:fmr.
69. m ~ mr ~ ~-
10. fc4c:1 l;!H-ii ~ cfiT ~-
3-TT,.<mf-14
wrn m ~ wm, f.TGR cf9-TT ~mt, 31~ _ ~'q c1m ciifa.-11~ cfiT ~ ~ ~ ~-
,. m w cM- wiffl.
futr-ro' 4T~.
~~-
,,.. ... 3-'!~ll i ~ cfiB ~ ft.
~-1
~-- *-
• •• • • • • • • .. • • • • • • • • • • • •
• • • • •
, . • • • • • • • • • • • •
• • •
2 .
(2)
@~,!;-Pl~~
(~ 2 ~ 2005)
~-1
(cf.) ";;,::r::fR;fr;r ~, B ~o t mu 3 ~ ~ ~ ~ IT<TT ~ ~
~ f99fi<1 cf;\ ~ ~ ~ ¢{1'.R ~ fcwr cf;\ Bfa,,fu-a-t;
(@) ''~ ~· ?r ~ t mu 3 ~ *ft;, ~ fcF<TT rrTI ~ ~
~ cfi\ ~ 3Wt ~ ~ ~ ~ cfi\ BfµJR,sa ~;
(rr) "~' it ~o t w·d\Mi$ ~r:-m ~ i959 (1959 cf.T ia-.20) ~ ~
1TR5"o~~;
(1J:fi) ~ o<mn:, ~, fqf.!4f•J; -~ ~, ~ <n faf.!4fo1 ~ 9'cfiR
cf.T~~m~-=fitWTT, 'cf!%'~~,~, f¾Plqfa,, ~
<TT" cx11q1n:ch ~,.,. ~f~ <TT 01".:r mi:a cfiB if."~ it~ ;;mfi it <TT ;rm
~ .:n% ¥r ~, ~, f¾Rla!To1, ~ m ~ ~1q1f~cti ~it~
~~ <TT 7?N ~ i@T m m ;:mt ~ ~ ~ o<WITT, ~'
faf.14101. ~ <TT o--'-1\1-,if{cfi ~ cfiT ctiW mtTTUT -gt <TT ;i- m ~ ~
'-
~ 61!'1~· ~ m Rllf4aa1 ir -irr ;i- ti; ~
(~) @1Js (~) if f4jaQ f~ ~ i51TT1'.ITT, ~, f¾f.t1li □ I, ~ ~ &11qlf{cli
~ ~ ~ if ~ ~ :;mTTTfcf. <TT ~Hqf.1<½> ~ B&l<=ltR ~ ~ ~ "
~msmif.-~iim, ~-
108 ( 3 ) \/I
• • • • • •
lh :k M ~ ~ Y?te)lajll?
~ k (£ ·./1 l.Y? 0£61) 0£61 •~ ~ .<t?JJ:t- (~)
- ~ ~ ~ ~ ~ lh i
.ill.l'£ .lnllitj lh .hl2J5 •~ '~ l.'-1? .<t?JJ:t -~ ~ ~ ~ ~
.IJ.lhl.m ~ ~ i .ill.l'£ ~ k M ~ ~ ~ ~ ~
.!jJ.hlm ~ -1#-11? ~ ~ :[email protected] ~ ~ ~- 'k M ~
~ ~ Wblm ~ ~ ~ •~ ~ ~ ~ "!ell-lo}'t>IJ9bt
:i lfil.Y? (i ~ lh i ~ ~ ~
.:29.~j JJ:t .\,.liY?J .:le -%le: ) .I.cu.Id~ l.Y? .1.l.Y?ajk ~ -E-1.'-1? ,Lt~
~ ~ ~ JJ:t ~ •~ P"2_Jit!Jft I~ lb~~~ l.Y? .<t?JJ:t
~ '~ ~ .tcl£ ~ .~ ~ ~ 1JJill.tjo ~ ~ ~ ~ (li.e:)
: i lfil.tjo llhll.Y? l.Y? ~ .lnllitj
lh 1t121i •~ '.t,.Y§ ~ ~ }~ ~ ~ ~ ~ lJdlk JH!.: ~
• 1:tfr JJ:t ~ .:le -%1-e •~ Y?te!IQ:!11? ~ JJ:t ~ .Lt? !P'f'trl<t?lf
• (~~ }.t,~~i) j.Q.Y?!tjK .Y?.121.tdli ·~~2 'JQ.Y?±tjK .rWJ:i.Y? (1:zy)
• • • • • • • • • •
• • • • • •
! i lfil.Y? .lnllitj lh .hl2J5 '~
l.Y?l:H: ~ lh i lfil.'-1? 12.Y§ ~ ~ ~ ~ ~ ~ lh .p.!b
'.e~ (:a~ @ µ "2J lt!J ft l.'-1? ~ ~ ~) ~ ~ ( .1_2)
: % lfil.Y? / i ~ 11hll.Y? ~ ~ ( el 8i ~ lf-rD)
~ lh .p.!b •~ ('.M ~ PSUjtt!Jft ~ ~-1!1 W.Y?filt ~)
-lf.fil.1±-1!1 }~ lh ~ ~ ~ 'lFh* '~li ~ RY? ( ~)
-'% P"2_Jlt!Jft k-fi£ ~ %
1llli2 11hll.Y? l.Y? ~ .lnllitj lh .hl2J5 '~ '~ l.'-1? .<t?JJ:t k ~ ~ ~
~ .tcl£ lh ~WJ:, '.illij:1.t:e lh -~ ~ ~- !:illhlt ~ lh ~ ~
~ lh •~ lh ~ M ~li ~ ~ ~ AY2 % Q~ ~ ,~., (£)
!}.'-I? ~ ·~ lhlt il&J ~ ~ ~ £ illh, ~ ~ ~ ,~., (.e:)
:_~ ~ ~ ~ ~ -~ I t?:l'oJ ~
~ :filll.tdli ~ ~£ JftQ .(,U:.ijkJ:1 ' ( ~) ~!<lt 111 ~ Q~
~ ·~ ~ ~ ~ ~ fr.e:}./1 ~ ~ • % Q-@:gK ~ -~ ~1i-, ( ~)
:~ lhlt fuYzj ~ ~ b:>tl_21b-?lb£ lh ~ (~)
~ .~ ~ ~ ~ lh ~ ~ h"t J:cl£ ~ ~ (llib)
~ le.IB.1£ .. ~ ~ ~ ~ lli ~ ~ ~ -~ ~ lli 1:±.0
.'.h ~ (~) lo)'hlftn lli lo!fttJ!aj ~ .<t?JJ:t J:cl£ ~ '~ .<t?JJ:t fil (.E:l)
~ ·~.rlli
~ E ~ ~ JJi.!:tlli (~) ~ lli b~ ~ '.<t?JJ::t (sfl4?:rSJ) Dlt ~
=-~-. '(r:1"w1_8:P,n:-) P0Jet5f5:' '.<t?JJ:t (~~-*) ~ '(~
rnoz ~ n ~ •~ i?irftlP,@ t-) 801
fr)
~
v,
w
C:l
·1:, -t·,~
~ .
u
Iii
I~ ,A;,: l')) -_ .
11_.- \: ., \::,
h IJ It_ .. ',- ,, ~ '[;, l ·
,( 11, 11 ~i'
,,. ; I [ lh Ii,
• \'' 1,, , ' t' . o dF tc " ' ;
'" 't Ill' !h <\h \.,
g " •1·,r ',.Ii'\ '\ 1°'.l .fh· ;_, ·, '. I;
•IJ'"- Iii . I, c\' -h '
t'.r ~u 1-., -~ \., , !h
Tf Ji: h \" Ii \' ('-I (t ~- ,:, ( \~ ,,
[ · It -~[ . "i' lh • ,,
• • . . _r ,
1
.
1
\\ _i\
( ,1 ~ f,~ -1~ l (11, ,I~
t t£ ,If \t.. 1,;. I
[; (i- l;, j~; n if
I i 1 (~ _fi:-. ,\: ,,
' . ~ _fvli,t~
Iii"' ~- .ft,- ~ b_ .hfY
~: ~ ·: ·t ·ti
,-~
~
~
c)i;
<)::;,
i
fr ,Al0 G= t-li:-_ I 'm' . ~ ,,
f!i-,~ ~ ~ ,: ~/
:,tu- !;Tb=~~
'-IV>" <~ ~ ~
-~ 'fi: [ [ ~ ~
;g -~ ~ '1=[ g ~
&f~~c&·~
~'lw~!lt~
~<t:~1&@£
I
,& ~ 111" t£,
I:-:' • ,-\tr Er ~ ~- ,-tr ~ .
"tflii
ili!lt 'it1,&l~ · t '-ltr ~ ,rt\O
tl.,wt~I
~
t '
I
t 1 ~~]_ i I~ "11QL
: ~ i '~. -~
r£ .t[ '- J '~-& ~ 1. w
i I) ~_~i,
K ~ .it·~ 1 ~ I •i ;i (~
~~ It ~f,\f
t I &' .~s ~·:tz t K f ,irw Jef ~~ ,~
t 1 -1tr I J_ -~ ~~
~to- Mi ~;;~ · ~ ~18 d\06::
~-- ; i i_ ti ij
f ;5; r~ t
1
~ ~ ~<
1
-=- ·_ ~j-_ cW :OC [, 1Q' (E -
J§ ~I i~~
~ ~ ~ ......_,,, ~--,.,, ,.___..,,,
.................... --~
' ,
t
Ir -~ itri t ij ~
I 1'2",:I\C<, i lW~
·- •~ <i -W' ; &
-~- Ii ii l~ -~- :ti ~
~. :f:i / .,j-6 = ~ 'I ~~
I, • - . tr
~ i [ tf ,
t-c: ..., l~
tr _ gk~ ;,,w~
I -~- 'f i, i ! A~
i ~~ 1· ;· <~ t/~ ~ - ,5r C rt-..: T' . , 11)"
t:r ~~ J;i= [
-~ tef . flj ·~ ;,tic, dii
4F l i .~[-- .if .! .1: ~g;Li(-~~~ g ·r .
... .J. J~ /~ ,If,=-
!
1n: ,,, ,ft,' ·~ '17'
-v F:"i- Ii- . -
T~ I 'l (10 'ff ·_fi;_- j "110 - .J~ . ~ ~ ;,tt.c, :'flp
tc:; r') "?, r,; ,lie, 'ij f-i:,
l :ttu:t ~ 'ts ,Ii (If
?i ;~ t ~ ~ <lj' ,,tw
~rt~ ,rr:'W g .. [tr,'tii'
~ .. ·t,y ' ~ 5 -
-• ~1,.0 _.- .,., n Fe J
....--..
hJ , _ ___.
~ Ab°~~
i ~ fir -~
~ ,-\tr i ~
i ,~ i:
1 lj!
,-\tr i t
. ,-\tr .
~ ( ..-.
~ (!! .:::::. tE
~ :t:r ~ ~
II "} § I:,'.
b '~ ,+s: Ii
~~ ~~oo&
;ti ~ ~
[ i~! ,I,~}: ,
"110g !it
i i W:i' Fi
*; i!I i i ':! I.
~ ~ .._.. .._..
108 t f.. I
0-tfh-111~ m, ~ 241-11-.=f 200s
(r:) "fclf.tqfo,r ir cfitf ~ mo--fuf¼ flfuif~a ~ ~ fcfrnT ~. ~. m:i if;
qf?0 114f;l{<'4 Ffim cJ"fu .:ff~ lf ~ W ~ %° 3lt"{ ~ qf{tmlf l!cfi ;ci
~ RR 9fg~ ~ ir ~iarn1 ~ ~ q1fu1F--.Qcii ~it~ t!fl'Fi 'fT'li, w
3fR ~ ~ f,\tJ" if Wm~ Wm~~- NRI-ITOf ~ m:fi- •1Rlfclf¾
tl-fnm;m ~ t. -if fc6 ~fu~f..ni 41 ~j
(err) ~ cfiT ~· ir ~ t cirf u:-i:rr ~ ~ ~ ol[Jq'f{t fcti1:fr lTIC? cfiT ~
<IT~~t.:rTtflc?cnT~~t<IT~~tfl!IT~<rr~~
~ .:rr ;,@ TTifnT ~ ~ ~ f.ti-1 iclRsrn m ff TT-A fu)a ~; -
(l%) zj ~ ~ fcnm ~ ~ l-TT1.ficf cfi1W{ cITTcTT t, ~ ~ ~
~cfif~~;
(~) <hi{ {tBT ~ ~ ~ ~ ~ ~ cfiRifR ~ ~i lfT :nff, ~
~cf;Bqmf~~~fl'~~ ~ ~I
~<IT-3P1"~ifir~~~~ ~ ~.:rr~~
IBoT l
• • • • • • • • • •
• • • • • • • ( l?f) " sfi,:f ~" ir f.ti:.:i @fui a fl 1-l I Rl tSc ITTrt - •
( l%) "Bl1ffiURf," lTIC? ~ ~ ~ ~ ~ ~ ~ ~ ir Fcnm ~ mu •
-~~; .
~ ~ 1-l"W, cfiT sfj,:f ~ ~ ffil-l!fT (~ ~) <IT ~ ~
(~) ~ ~ ~ 1T<IT t, ~ w ~ i'f ~~ Fcnm ~ ~
~ ~ m, ~ 1-l"W, ~ ~ ~ ir ~ ~~ ffil-l!fT .:rr ~ ~ ~ .:rr
~.:rr~, i:TT%-~~.:rr~m~.:rr~~~~~
rr<IT t .:rr ;itt·, Bfui@a ~ i:rr,:rr fcn- ~ ~ ffil-l!fT .:rr u:m ~ sfj,:f
~rr<ITl-l"W,t
II"
• • • • • • • • • ·• • • •• • • • • • • • • • • • -• • • • • • • • • •·
(c:)
(q)
wa1~·Plip ~, ~ 24 J.TTcf 200s
(~) ~ ~ ~ ~ 1944 (1944 cf.T B".1) ~ ~ 3s}J6uA:q
~~,~~t
(;ft) 3'cll. RI f.ife:152. ~ <rr ~ if RR·~ ~ sr-.J°T\ m ~, ~ ~ ~
~~~rn:i::~~~tfi:f~m~~ l"ftt
f46iflcfi{OI- ~ ~ ~ ~ ~ ~ "~~,-it;~~~~ ~
m maT ~ ~ cf,T mc:R ~~~~it:~ q,: ~ IDTT :wrcr
~.rn:i::i· .
"~" B ~ m o-.. Ucf.JJ.f,folcf. ~ ~ a,.rr ~ ~ m, ~ t
~ m ~ 'TRfH ~ c1-:;_; if m ~ ~ ~ ~ ~ i:i M TT<i'T
~ i:r ~ ~ cfiT cf.1"f ~ ~ 3Wf' BfuifMa ~,-
(~) ITT, -->11~fiia ~<IT~~~~~ i:r M rr<rr M
~ i:f ~ ~ cfiT·~ u:m~, m M- ~~ ~i:r;i- M
~ ~ M TT<i'T t;
(~) ~ i:r ~ M- ~ cfif ~ ~ ~ ~ i:r <IT fcFim ~ ~ i:r ~ ~
m ~ Bclilf-mc:r ~ ~ * 3Vcfl:f~ t;
(=cfR) ~f?a<.fl· ~ ~ ~~ B"PTT { ~fml:m) <IT f;rcf)T<f IDU ~,
~~<IT~~~~~i:f ~fcfim~cfil"
~cfif~rn;
(~) M- itcn- ~ ~ i:r <rr M- itcn- ~ mrr ~ ~ i:r m M- m ~ ttfu i:r
fcf;m~~cfifrn, m&mt<rr~~~~~~~i
~ ~ ~ t ('91% ~ ~ t <rr mt) ~ u:m rn <rr ~ itcn'
~.~~<IT~~~~~ i:t't;
(~:) ~, ~ ~ <IT ~ ~ ~ ~ ~ i:r fcFim ~ cfif
~ 3Wfi't ~ q,:: ~ ~ BMf(',a ~' fcf.m ~ ~ ~ ~ cfiB
~ ¢,~ cf,T ~ (~ ~ fc!f.Jfc~ ~ ~ ~ t <IT ;,gt' ~)
~~t
~ M- ~ ~ ~ ~. ~ ~ ~ ~ c1V if~ wrm ~fen~ :m
~ cfiT 3B" 'xJffif ID"{°I fct.~I 1GiT ~ t ~ ~ ~- ~ <IT rn ~ t
~-r :m i:r :f.T 3B" ~ ~ ~ TJ<1'T ~ ~- ~ ?!:BT ~. mc:R <IT
I'-.--. ;,. , • . ' , . - r~..::........... ~ 1cr-~1 ~ c-. ,,.==:! .W'P" ~ ~ q°<Ef .j-·'°~ - ·\c-!~~i:~ct.'11'1) <IT 3B"cfiT
108 ( 7) "'"g)
~~ ~ ,..;.... --.:::: ~ --,. ~ ~ - - - ~ .. ~.-, -.·--~--- _:--:.,.---:, ~ (,!\7 ~~ ~, ~Qi ,,...;!z--:; ·:~t cti,~ 1q~<'..l . - ',,i - ... , ...,_
;;;i:1,~(0i ~- ~-"'I ..:-,:ct·€ zj, ~ ffSl"",-1 4"r ~ cr-'i _;~::;1. =TT'.T ,.fj-
~ .
,...., r: -- '· "' ~ ~ '"\• r,... ..... r,..
cf.T ~ c:-;-, ~ R~ ~ lc,~1<., .:J" ~ ~ BTT ~ <.:fT ~ B
?-TT~..;~L.i-j 3-. :;,;131~•· ~ ~ ffiil~l:G ~ ir. s3TT ~ ~, ~
'ii:', ~<.'0.-
(~ ) Fcli--lRIS?, <TT ~ ~ cfil' ~ ir, ~ <TT C • ~
Bf.T·; I I~ 'JfR t WP-f; -3fl-i_:
(ey) ~<TT~ ~ cfi'r ~ if·, ~ill IDU <TT t-a1 IDU
fc@:l;q <rr ~ cfi'r ~ t ~ ~ f¾ f.t i.il Ni a ~ 'JfR ~
wm, ~ ~ qey cfi'r ~ ~ Rif.t1.i1s>1.i ~ ~ ~ m
<TT~~.~~~%;$
(~> s>1'6T ~ u 3TT'$n ~ cri.: ~ ~ ~-fuwr <TT~ cfi'r ~ m
~ t %f ~ (cfi) 2ri ~'q ~ 5lc!ilJ .. ·~ m·rr llRT ~ ~
ii B ~ f?-ffi CR~~~~-, if~-~~ t
(;,) "~~,, if ~?@%fcfim~~ ~~ ~-.. ~~~~ir
~ ~ c!il ~ ~ i.:cfi1l, <rr cfili ~~~•if @mUT ~ ~ ~
~~~~ ~if~~~ ~ufu~ ~~TJ{t, ~ ~
~ ~ <rr ~ ~ ~ m :ITTiBMq; iricF.r, ~ ~@-:;;f 3,WT if SNrfcIB
~ 1T<TT ~' ~~ ~ qf~ ~ WP-r <TT~ '(:f ~ ~ir~s:PJ
cfi'r TT{ fcnm o1Tc1 ~ ~ SNTT'i.:c, cF,t TT{ ~ nfu IDPiT~ %;
+'~"l1<ti{u1-(~) ~ rrr0 3-Jc@1:q <TT~ m ~ ~ zj;r cfil' ~ ~ u,sfa
it,- 3-'RPfa ~pr,;rr ~, crgi- ~ i:iB" * m,,.; ~ ir ~ srim, ~:i I vi
0i-"ti:- ~ sr'All: ?i"4T -,.-:q- ~ rn ~u ~ ~f%a fcf.lI: ~. BM~a
~ irit.
• • • • •
• • • • • • • • • • • • • • •~
(<fr) ~ i:iB' c8' W i:iB' :- , ·CiPT ~ ~ ~ ~ ~ ~ citt CR •
~r TTw. ~. cTITT 3tlefif ~ ~. w ~ ~ ~ 3-ia{o1ct,af oo
STTL(fcfi'rrTt<rrsni:a-~~~~~cfi'r~irn-; •
• · T~5f~ cfl: :in~·' B ~8 % , mu 3-~ ·3,;:crfrr ~ ~ cf)( ~
~ 3W'l' ~~~cf)( 3TT~ Bfa!Wid %; •
~,.,.__.-, , tMl ci ~ ~ RW. ~ olfTCIT{ Zfi" ~'q ir ''cfii:-~ ~ ufu'' B ~ ~.
~~fl ~ ~ ~ G+sT re-f ~ ) cfiT cl6 mrT "11 3W'l' B RHWiruld El'ffi ~
~-.wf.r.r,},-
• • • •
• • • • • • • • • -• • ;;
• • • • • • • • • • • • • -• • • • • • • • •
'
( -q-)
( ~) ~ ~ cF.T fuPJ" ~,;:"" ~ t";,., #~ ~ 31~ M ~i:i ~ :a,-.fR cfiirnt
39-il¾n ~;
1 oo + mu s ( 1) t ~ ~ cFl" q{
(~) ~ trB cfiT ~ ~ ~ ~ ~ t ~if~~ t ~ i:f
!;
(~) ~ ~ cfiT ~ ~ ~ B<f-q i:f ~ t ~ ~
~!;
(m:i-) 9Q m ~ f.1i:if8:sfurn ~ ~ ~ ;mm ! :
~ <fft G\ x ~ ~ cfil -wr
100 + mu s(2) t ~~cf.rG\
~-
' ~
(3=!") ~~t~tR~(~)t~(2)
1
~N@lls
(#.r) t llU ( 3 ). t ~ ~ ~ ~ mTT it ~ cf.r
~rft ~ ~ cf!-~ m. fcfim {Nlf{1$a ~ IDU
mu s t ~ (~) ~rcrr ~ (cTTf~ ~er·~
~~t~~cf.r~~~~-writ~
~~;;rr~ir; .
( •f) zj fctm ~ cf.r ~ um mu 8 ~ ~ (~)' '3:r4crr >It
~ (cTT;'~ ~ f1R'-~ ~ 9"{ ~ ~ ~, cfITT ~
(GJ) ~ cm (cTT) -~4cIT ~ (cfr;,) ~ m (#.r)
1
% ~
crfufu ~ ~ um (ci ~) t ~ ~ ~ ~if~ cf.r
RR q{ ~ ~ ~ ~ ~TTJ .
fqti)qi(O(- mu 8 ~ ~ (Q:-f.) 3ffi ~ (~) t ~ cfi\ t ~ ~
~ t ~ ~ ,x,," ~-("; nm 1.ci ~) ~ ~ ~ .wrillfu, cf.r
~-
10s ( 9 ) l
108(10) trd'l~•Pli$ ~, ~ 24 ~ 200s
~ fcnm ~ ;)" fcfim {f"1f{j'fid ~ B ~ ~ ~ ~. 1956
(1956 cfiT ff.74) cfi1" 'CTTU 4 ~ ~ ~ ~n 0-dl~Plig ~ ~ mcR ~ ~;
(i:r) fcfim ~er * f[cfq it "~ nfu" (crr ~) it ~n ~ 3tl ~ ~
~ ~ ~ i:m;5" ~ fcnm ~ <IT ~ <IT ~ ~ f[cfq it ~ &RT 1IB<f
~ ~ rMT 1IB<f ~ ~ ~ ~ ~ cfi'l" ~ nm (crr ~) ~ ~ ~=
m 3Bcf.T ~ 'qPT cn1: ~ c.1~:-cJ1ti°R ~ ~ ;nff, ~~it~ m <1R ~~';arr
f=F.-~ ~ctr~ it 0: mfr~ ma,;~ &m w:r ~~m&rcr ~ ~
fcfm ~ ~-~cl ii~~~ $?rT ci1- ~ cfi1: cf!"~ t m-r ~ ~;
(ll:F.) .§-.:ih-1•,01;._-,,,210 .;fka1, 1959 (~ 20 ~ 1959) cfi'l" 'CTTU 2 cfi'l" ~
( 1; ~ •s'<~- rs) it' ~<TT~ cJ;faRlcfi ~ ~ m ~, ;arr%~
~ ~ .j?~!j,:;? ~ ~. fq511<.l ~ ~; <IT
'.";T:' 1~..J; o,6-f ~. \tm t-~ <TT 0'€1H ~ ~ ~. ;JJ1" fq] ~ m ~ &RT
0 111$ 7Ti~~~~~q-i;:3111{ ~~~fcfl~~~, 'lTTrr
~3:c_:\. ff<-17U ~~if <IT ~-TT fua {@'?rT ~'~~~if, 3B"
F.p~ if~~~ of.! lcl:;F,-;, 3ff 3ffl ~ ~ q.fH ~ %TI m ~
~ l,IE,ci ~m, ffilr,~ ~, 0R ~<IT~~~ fucITT: 3'B q-{
cf.ti ~. {IBl<lRc!': <IT ~ ~ ;,- cfi1" ~ 3"ffi ~ if M ~
~ ff, 3Bcfil ~ ~ rpn ~,
~ ~ r: ~ ~ cfi'l" {cVT 3Bcfi1" ~ um (ot 3,lcf{) it it~
cfi\cfl" ~-
.,
(;q-) "~ B9ftic,·~,,.cn1:" it~~~~~~ ~<-l"TI" ~ ~ ~ m ~
qi;:~ cfi\;
• • • • • •
• • • • • • • • • • •
• • • • • • •
•
• • • • • • • • • • • • • • • • • • • • • • -• • -• • • • • •
(2) ~' ~ cfi\ ~ ~ ~ ~ cfi\, ~~'[TU~~ ~Tl"
~ 3ll'QTU (1) ii f¾f.tmlS2. ~mi:~ m~ ~ mcfiR mm~~
mmro m, f¾wt Bcf"cr ii ~ ~ ITT!IT ~, ~ ~ ~ .
(3) ~' ~ cfi1: cf2TT ~ ~"9ctcf, ~ cfi\ ~ {I~ if T-1 Bl1@ ~ cfiT
~ cf.{i'r ~ ~ ~ ~ cfiT ~ cR:ri- ~ ~ m~ mm~ ~
~ cf.7" ~ cf.I" ~ t <TT 3B" ~ ~itiitr fem: mi: t ~ ~ ~ ~ ~
fcfim m ~ ITT!IT ~,~~~~it~~ lITTf fcfim 1f<TT t, m ii~
~ ~ ~,rr fen 3Bif ~TD\ 3W.fw fc@i-~ cfi\ ~ lITTf ITT~ ;_:ifi:ilfoe1 t .
V
\4 ~~ (2) 2:;· f'ri~"C: f~ mi_:~---;:;_:;- d'~, 3",{ ~~~~fen~
W,~, Bic1'TJCvi ~ fgi',q ,-\i!~~1, m fclf.i("a;Q cfi{, iJ:m ~ cfiT ~ 'c8:rf
~ ~ cin1~ cfiT ~B-;, ch'l'rt ~ ~ ~f.r:m mT <TT~~ ~ cFl' ~ <TT
~~~-
l ?-c'"_ ~~l ~,rcy) --'--__;,F I..:-!) .... ':_ - _ __...1- •
4 .
\ \ i •
I '
( 1) ~ ~ ~ f~ ~-~ (z;r 3IT<=R) ~ ~ ~ mti:r ITT ~ it<F.
~ ~ i:i-rn cFl' ~'q ~ ~ fcrfur mm,·~ 9i7cf ~ ~ ir ~ m 'I
irft: ir *'$Fi m m %- ' ih11 B1 I ct ii 3% m rctcl: mi: ~ ~ fc@;m <TT ~ ~
B~ ir ~ ~ ~ ~ cfi<: ~ Sffi1=f ITT~~ ir WfiR cfiT ~ irrrr,
oq1q1fv~1· ~ f1:Fr-f>.:r,;r ~ ~ ~ ~-~ mi:mi: fcma cFl' "fl'~-
(2) ~ ~ ~' mc!iT ~7U ( 1) ~ ;,m i1cfl ~' -;.§·d'1Mct ii~ m ~
~ ~ ~ fc@im m gzyn= ~ m ii~~~ ~ cn1: WfiR cfiT ~ 3B"
cITTt@ ir i:1lT ~ fcfi ~ cITTt@ ir ~ c['!:f ii ~ ¥ um (c-r ~) 3'ifa"
39"mU ~ ~ fcrl%a cFl' ~ ~ ir ~ ~ 31~ -&rm i, fcfin 3B" c['!:f ~
, ~
~cf.'{~~~~~ fu-Q:, ~ ¥ ufu (c-r ~) if ir ~ rcRI tr
~ ufu (c-t 3il9') cfi1' ~ ii. 1~<11 ~ ~ fcfi -~ ~ ir ~ t .
108(11) @
s. ( 1) ~ ~ 6lfuf.t<1i:i ~ ~~T-r u cF.T ~ m $ rctim exrrm'r ~ ~ cfiT ifil: qlT WNH ~ ~
~<f.B~~~~cf.14qlfu4i ~ufuif, ~~- ~~' ~q;r~ .
~ &TU 6l"l~lf{d ~ ~ ·3lR U:W,- 3WffiUT, ~ chP-fc:11fu4j BWTd" ~
~ cf.r dT{f@' ir ilR6 rrra <fl- ch1(1';1c:11¾ ?ti-~~~-
2
~~ if; ~ <l1TT 6 .
cf"T ij'~ij, ~'h I{~
~-
m:Ol:·Pl<t m, ~ 24 ~ 200s
• • • (zj) {Nl½lct{OI ~ c€l- ~ c€l- illfn:g, •
~ B m ~ ~ m, B CWq ~ ~ c€l- illfn:g B ;,tr ITT~- •
(1) (ct) zj~~(m~~flq,~~t~i:r~t)~~
c€1-~ ~~~~t ~~ii~~~ cF,T~fcnm
~ ~ ~ c€l- ~ (m ~ ~ ~ ~-~ ~ ~ i:r ~
t) ffiir <11 ~ cf.«lT ~ ~Tl: N-~ 2l° ~ ~ ~ cfiT ~
~t3fu:~B~m~~~t~cfi\~cfifzyfl"
t ~ ~ ~f.r,m t ~~~lie fcnm ~ ~ m- ~ ~, ~
~ 3q ~ ~ ~ ~ t ~-ir ~ ~ ~- c€1-~ ~
~t~ifm m~ ~~if~\ t ~ t~qi:f~. 3TT"{
~. 91\ ~ ~ ~ ~ ifrt.
(@) <lR ~ ~ ~ ~ ~ i:r fcrt%cr ~if~ mm~~ t fcfi
Bcfill ~ ~ ~ ~ ~ ir ~ ~mi:~~~ ufu (c;f
~) qr 3q-~ ~ ~ cfiT ~ cfi{ ~ 1T<TT till~~~
c€l- ~ nm (c-t ~) qr F· ~ cfiT ~ ~ cfiT zyf,- ;,tr ~-
( 2) (en). zj ~ ~, ~ mfucf. c€l- ~ B ~-2 if Rlf.lR:~ fcfim ~,
cfiT, fcfim cf<r ~mi:~ (m ~ ~ ~ ~ ~ t ;,n:r
B ~ t) ~ ~ if' q lfd fc:l cfi ~ cf){cTT t m ~ cf){cTT t' cm {):BT
~~ a'<TT3Wfilmfuctizj;:rr~: 3TT"{~: ~aj'~
~~~~too ITTrt.
(@) (~) <lRmfucti,~~B~~2!-~<t)T~fcEc;:
,.. :.,.... :;,;~.,!.\+>,.:::..· "' "\ ,._~
e!, ~ cti ~ ~.., rqlQCl '-.IICl 1-l l'"s Bm'lcf cf"Z 011 :s :or .
~ ~ en: ~ cfi1f!m--~ t mu ~ cfiT ~1TcfR" ~ f:<1 r
1T<TT t m ~~ill mfucti ~ T.f@" t ~ ~ ~q if~ t!cf,1~ ~
zy1t ;,tr~-
(zj) <lR ~ ~, ~ mfucti cf,r 2,m :s- m-0 er-: Rl;,-.--. f~-c,1
t, ~ cfil" @IT'~~ if fcrt%a 00 if w mm-~~! ¾
~ ~ en: ~ mfucfi ~ WU en{ cfiT 'T@H ~ ~ 7RT ! ~
~ ~ ~ ~ ~ ~,.-.~ ~ ~q if cfi\ ~cn1~ cf.T ~T -,t·
mrrr.
( 3) zj ~ ~ m ~ cfi\ t ~ ctiT 3,qcf'q.f ~ c€l- ~ B m fcfim 3TTlIB
~B W:ctiTzyn~ ~ ~~ ~%~ qT;f ;,ttt mfcnm ~ ~
;,n:r B 3il- ~ ~ <rr ill ~= m ~= ~ fcnm ~, ~
~'qcfi, ~ m 1:r12ct1{.i1ii1 ~, ~-~, ~ m ooq-a- ~'T,, ~
• • •
• • • • • • • • • • • •-• • • • • • •
!.I
• •
• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •
3.
9 .
-- - ~ :=::,._ ~ ------ :... ::r.:: - '7· • -= ~ =::-;:. ~-- ~-- -:;_ ::.~ ::;-::: -:_ .. _ - -,
- - ~ - - ~ • - - ~- ::r. - -~ - - - ? ~ -;.. ;:i ..,.- - 7 -.... . , ........ ' ~. : ~ .,:;. :,,- - : ~ -;_;;, -- -. :
---◄ va , -:f.• 31-f~, l 9.:- (19_ i:f,'t ~ 74) ~ 31",J)-;r diil½f~o f.pxr rrTT
~:~ii"~ 5 sf, .}l".fr;r<fT ¥H if.- ~mt mm~ rm
~ ::- ~ ~ q{ ~ ~ ~ iera ~ :n:r-r ~ atftM49-~ 'UlD' s c€!'
~--ro (4) if;~~<{!-~ 'l!T~ ~ ~ ~ ~ ~ MR4TOI lt ~
~~~~1PTTt, ~ CR~~B, .;ti ~mug iY ~f.lRce"fi't' ir{i,
';f,\~$~~"ITTTTT .
(2) ;~ Tl:ffi ~ mf ~ (1) ~"'-grcft %, mu 19, 21, 25 elm 41 $
",rr;,r-11 ~ ~ 1J~H{l'f>d ~ ~ ~ .
~-4
~r~·-:· ,,.-
:0-,m·ft-2 $ ~-~, c:'r~1 =cm o2TT \JR-* pqf.iRtSc ~ qi: en{~¥ JJ;-il1 CR
~ ?!:m ~it~~~ (3) if~~ if crluRr t ~ (zj) 3qa
~ ~ ~ -cfr;:r ~ ~ · f¾ f.tR:tSc 1-1T0 o/ cf,{ ~ ~ u9l-r q,: cf,{ ~ - c;{ ff
J1i :r:~it ~ ( 4) ir ~ ~ ~ clfole1 ~;
,, - ;.
:·;,if?it,ii ~ W, ~lf .:rtf t, ,.r.<-1 cf«ll t c;E; ~ t~ r.;~ a;- TT i-,"-c"'<-1 ~ ~
~1cr.1", ~ ~m mm m¾,-
~--) - ' - ' ~ - -= -·, ~ cf.I :mcf ~ ~ ~ {§i:1!l4'1q, "'~ ~ '"ii,·'. m 3-1rHl0-'-1ct ;:qm <TT
~~ ~ i:r 11T >Wr~~ $~ =f'r{~::; ~if Gl>f>ll
;,t--~~"', f""i, ~ ia;i--.;i 41~ ~~B' ~ :;;rw.rt ::ii-
&, 14t~_jr..~-3 ~ ~ ~' ~ ~ ~f.tqfo: if mlT -:rT ~
~ "':.!'-!,,-·
~~tm
(11) ~ ~ -ir ~-3 ~ ~~ m ~TcfT t ~-2 i:r fcif~ fcf.~
~ f<fim ~ ~ f.:if.t4to1 ~ ~ ,:rr TimtT ~ ~
108 ( 13
~½lil""'fuf.l<W, ,956
TI <l. 74 t ;,iefR
,i~f{lijid olTI1:ITT:9'TG:il:
~<f.Ri:!il~
108 ( 14 ) 0-dltt• ltjl ~, ~ 24 m.:f 2005
(~) fcrf.mfu ~ ~ ~ ~· £§tllt1•1tjl ~ i:f ~ 31adr¾cti ~ <rr clltll-=--
t ~ii~~*~~ t ~ R<mr t ~ii~~
fu.:;r~ii~~'Jf@Tt;
( (~) ~f~fila ~ ~ ~ i:i. £§,fm11tjl ~ ii <IT 3fudf¾cfi &Wm <IT~
t~ii~m«rt ~ ~ t ~~mm t ~if~
~ 'Jf@T t
\
, f (I ( C. ;
f-c ~ ✓ .'-- /
i' / t , (: f ,~
•'\ . . • fi tJ. ' ' ;\·J\Jlt,. \ /
! •l
' 'tf, > '
I
(cf.) ~ (en), ~ (&) ~ ~ (rr) t 39" @1Js (~) ii
~ >1Wi t ~'q ii ~ -2 t chlWr ( 3) ~ ( 4) ii
Rlf.-JR\~ « u, ~
(&) @1Js (ii-) t 39"-@1Js (~) if~ >1Wi" t ~'q if 3c@"
~tcfiTWf (4) iif¾f.-if~Gc ~u, ~~~
~ ~ u ~ ~ %TT: ~ >TT0 ~ ~ in: ~ 9ii<r cf?r crrmsr
cfiT~~~mcTT.
(cfi") fcfim ~ ~ 'R, fcfim qif t ~if~~~~~
~ um (c-=f 3TicR) cfif ii mTT 5 cfil" 39"mu ( l) t ~ ~ cfi'l- rr<TT
wrr u :m''Q"cfi" ~ t;
(&) ~ ~ ~ rrr. ~ cfiT{ ~ um (c-t 3TTcfi:) ;i- ITT, fcR:fr m cfif
cfi frnU ~ ~ W ~ ~ ~ @l@" >1Wi" t 9'i<f ~ cfi"T <irr itfil
~ ~f<fi~cfil" ~, B:m''Q"cfi"~t
(3) ~ ~ ~ cfif, ~~~Gm (c-=f 3TicR) ~t ~ ~ 3qqm (1)
~ ~ 'efit ~ ~ ~<ITT" t mu 1 9, 21 , 22, 2 s, 2 6 am 41 ~ !Iffl
~ ~ (NH-~1$d o!fflTTtr mrm ~ -
10. ( 1) (q,) ~ Q;ff ~ ~ Th;T cil ~ ~ ~ . ~ - fcf,l,;>Jfn{ f.ifrar
<RIR"l'15d ~ <lil" -m- ~ ~ ~ 1li ~~cf.~ t- ~
if 13,.u~ct: <IT ~' ~ cflT ~ ~ ;;i;r ~ ~ ~ ™ WU W
~~ if,- 3,.fR ~ cfi"\ ~ ~ 1 s ~ H d<-Tcfi ~ c{ ir ;;rr
fcrfuo =f.t ~. ~ um e- ~ ~ !TW-R" it ~ if W@R ~ tfi1'
~~--
.. • • • • • • •
• • • • • • • • • • •
• • • • (&) ~mcfi"R@1Js (cfi") t~sw:Rt~if~~t3icfm{UTT, •
~ t ~ fu.:;r _ fu.:;, 9cli"R cfi1" ~~ t ~ ~-fu.:;, cJ ~ cf;"{
efcmt. •
~- m ,'.)L,-;'.jia ~ ~ ~ t %TT: fcfim TI:B ~ ~ B, ~-cs~~ •
• • •
i08 ( 15 ) _' +
-r I ~\ ~ --~ :, .. 5{%) ~ ~ ~ qif'~ ~1::.:1 ~ ~ ~-2 if }-J~x 7·1 F
~ .qr - ':- <:I , -m: be i::m; <'liT ~ cf.'1: @ m ,,,·m. m "':: ~" , -1 .:r P-41-1, c; '5c ~ ~ cf.{ \
G1w_y 3fR~~ufu(z-f ~ ~!:TG":f~~• 0 "'·"~~ ___ -,.•:.{i'•\~J-·-i
1
'.')
~~ 3,f~;,ef)'mcftt ~qr:f~ SITN~~ •orif'&~ ~ q-c ~ ~~ ,.~--~:- -;,.~,~'
• ( ~-~ '[' ~.,:,-:-:.. ~,,i""! ~ if mus ~
1
•• @ls-1.(~) ~,~ ~ IDU ~cf.{~~ if~ ~; ~, · ..; ... ~~ -'s -:i ."'· , · -.. F,· ,.n . , ~ ~ -- , -: , --
• :- -~ . _ --~·-- _~um ~ c:i:: if, w trfu if cPTT ~ ~ cPTT ™7' ~ ~ ® ~ _- ~ .. ;... . ___ , -~ . .--,
, ,;,-, - , , 1. ~ ,;,1 0' ~- .""' 0c, ~, ' r ,
, .. ·0'•.;" ,,.._/ . ~mrcn~~~,~cfiT~~~- :, ' 1 •• 1~~-·;~
: :?;, ' (' } '} ( .-) ,rf.; ""l rr{NlTOR.-r~t=':fi=H "ll"1fr 3'f a['( ii; ,a\,ia r.mif flw a,i,!i, lITIJ Q;RT """"' ~)~ , ; , !- r,
fey:rr rr:rr ~,w (1) ~ :WclH'~ ~ .:fr ~ o'<TT' !ffiTT cfiT
~cfiWT~ m~wu~~~!,l@ ~~i1€1'~-• • • • • • • • • • • • • •· • ·• l.
• • • • • • • •
11.
12.
)(1 (B) ~{f~H-fi$ci ~~~ (1) ~~cf.{~~~~~
J~~e\C ." tfT t ;m qr:f ~ ~ ~ ffi if~~ cfiT ~ IDU 9<TTlT fcf;m
rr:rr t ~ ~ ~ m if 3WTcf cf.{ t fcnm f~ ~ ~ q-[;f m "ITT11T .
(3) - mu 19, 21, 41 cMT 42· ~ ~ ~ oo d¾f[,$a o!ITT1ft cJiT Ri1 ~ ( 1)
~$~i:t~{cfil=f~cfiB'cfiT~~~t3fR~3cfcf~~
~ ~ Rcfm cPTT ™7' cfiT ~ cfi{oT t ~ 3,cffq ~ ~ cPTT ~ ~
~ ~ ~ cfi\ cfiT ~ fcn<lT TPTT t cPTT ~ ~ cJiT ~ IDU ~ ( 2)
~ 3WR cf.{ ~ ~ ~ ~ ~ ~ rr:rr t C'll1l ;,g1-· mrr .
~m~rcnm~~ir, ~m~oo~~<rrfcfim~~ITT, ~
~ ~. m1T ~~~~~if~~ WcTTt ~~<TT~~
~ ~ t ;m wmr if cf.{ ~ ~ if ~ {cfil=f ~ m ~ ~ ~ ~ cf.T
~. 3it~~~q.fH~3it~~~~~, Blcfi~~, rnz~
<lT ¥ ~ ~ fucfR 3B' ITT ~ 'l-TITTlcf;, { 1B I~ R cfi <lT ~ gff,<TT ;i- ~ ~ 3ID ~ ii
fcn<lT ~ ~ fcfi 3B"cfiT ~ fcn<lT rr:rr m .
mu 8 <TT mu 9 if ~ fcfim 9Tcf t -&tir ~ 'lfr, ~ ~ ~ ~ ~ <TT ~
Bmift if ~ fcf;m ~3lT ~ <lT §f.<f fcf.<TT ~ t w ~ ~ <lT ~ BTl1ifr ~'
~ ~ ~ ~ 9cf.1l: if~ fcf.<TT rm- t.. m if~~~ fcf.- 3B"cfiT ~ m 5f.<f
~ ~ t Bm fcn<lT rr:rr t ~ mu s ~ mu 9 ~ ~ cf.1: ~ 3TT"<ffi <TT ~ Bmift
~~<TT §f.<f ITT cf.{~ 3B'r c:i:: ITT, <lR ~ it, 3d.!Jt$0n~ irTT ~ m 3B' ~ ~ <r<TT
wmr~ m~q;l'~'itcrr t =
alTT'ff(t cf> fcflf1f
~- it' cf>, cf>T
'llft ¥1'f<f.T. am ~<lf.f
zjif,ff !fl~~-
~ (<iim) llf~
miHft(qwr, ~)
!fl qi{ <tt c::i:.
108(16) £§'ctl{•Plij; m, ~ 24 l-TTcT 2005
(cfl) 1: ~ ~ {NH{11ia ~, ~-2 if f¾f.-iru_"2 ~ ~ 'i.§-d1Mci {1~
t ~"'hr{~~~ it must~(~) t ~ 3it cf){ cfif ~
cf1f.t t ~ <9i'17l:-i'I~ ~ ~ ~ <lT ~adf¾cfi <Xf!W <lT ~ t
~ if <lT ~"'lw $ ~ $ $ ~ f.rna- $~it'~$~~
~ t 09 96 ~ cf){ cF,l" um t ~ cf){ t ~ cfif zyrr ~ ttfu if
~ ?tm ~ ~ mcR mfr fq=; ~ cF,l" ~. ~ <lT 3B ~ cf1f.t ~
"- ~ " R , ~ ~ Tcf1<lT ~;
(\\i) p - ~ •
(@) ~ ~ l~.f-{1t,a o<TT1TTU, ~-3 ~- Pcif.-iru:"2 ~ B ~ cITT{ ~ ~
fcfl ~-2 ii' fcif.'!RQ g, g-d1t111~ ~ ~ 'lftcR 3-Rr ~ ~ B mu
8 ~ ~ (~) ~ 3=i'tfR 3B cf){ cfif ~ cf1f.t ~ ~ ~ ~ cfif
~-2 if f¾f.-iru:"2 i'cf.m~cF,l"~~~Bfi-iifli5a ~' ~ffl"lT
~ ~/fcif.-iqfo1 ~ ~ ih1lB11~ ~ ~ ~ <lT ~adf¾cfi <Xf!W <lT , ..
~ ~ ~ ifl<l"T ~ ~ ~ ~ m if Pcif.-JRQ fcfim ~
~ m{cf~ ~ ~ ~~f.rna-, cflf.t~~ir~~~~cfi"{cff
t 09 96 ~ cf){ cF,l" um ~ ~ cf){ ~ ~ cfif zyrr ~ ttfu if ~ ~
~ ~ ~ ~ fq=; ~ cft ~' ~ <lT 3B w-cf1f.t ~ ~
~ ~ ~; " R. *·~7( lJf> t l"1J
(rr) ~ cITT{ ~, ~ ~ ~ mN rn q"{ <lT ~~mu 16 cF,l"
~ (2) ~ ~ (cfl) zj ~ (@) ~ 3=i'tfR fcnm {Nl~lcfi{Oi SflTTUfCf;T
~SR:R~~~~~·~cflBTt 0996,-
( 1) ~ ~ ~ ~ m-N.q"{ <lT ~ ~ ~ ~ i§-d)BII~ ~
~ ~ fcnm ~ ¢ ~ B 3it mu s ~ ~ (~) ~ 3=ftfR
_cf){ cfif ~ cf1f.t ~ ~. ~ ~ mi: ~ ~ ~~ ir, ~
~-2 if Pcif.-iru:62 ~. ~ (cfl) if Pcif.-iru:62 ~ ~ ~; <lT
(2) ~ ~ ~ ~ ~ q"{ <lT ~ ~ ~ ~ i!1~lt111~ ~
~ 'lftcR, 3it mu s ~ ~ ( ~) ~ ~ cf){ cfif ~ cf1f.t ~
~~~ini:~~~mi'I'~ ~-2 if Pcif.-iru:62 ~
~ ~ ~-3 if Pcif.-iru:"2 ~ B ~ ~. ~·(@)if Rlf.-JR<S2
~~~.
~ 3it, mu 16 cfi1" ~ (2) ~~ (cfl) ~~~~mi:
{Nlf{icfi{OI ~ cfi1" ~ cfi1" ~ cfil" ~ IDU R)cfi ~ mfur,
(~) ~ (cfi) if~~ ~ ~~ if 3cfo ~ ~ 3=ftfR ~
cf){ cfi1" {cfill,
(GT) ~(@)if~~~ mit3cfo~~ ~~
~ cfi1" {cfill,
~ cf){ cfif zyTT ~ ttfu if~~ cfil(.'3lqfu ~ ~ ~
fcn ~ cfi1" ~. n <lT m ~ ~ ~ ~ ~-
• • • • • • •· • • • • • • • • • • • • • • •-• • • • • •
!Iii
-• • • • • • • • • ·• • • • • • • • • • • • • • • I. • • • • • • • • ~
======================================================================l~~hl~) 1·_(:1 _ _; i, l
{§-~r1w1~ ~. ~ 24 ~ 2005 ~
(2) (efi) r
m ( 1) if ~ ~ ifla $' ffl ~ tIT, ~ cfiT{ lf¾f{115c1 ~ ~-- ~ _ ( .,··} '? ' ( l/
3C@" ~ $' ~ (efi) 31){ (~) if Cfif?«r qf{~@ll'f if ~-2fr OJ o11Jl _ _.,~ :
i¾Rfe:lil Cfilf ~. 3iftlRJ.ll-1 4i" ~ l~f{l~a fefim cfiJTTm ~ cf.l"
~ ~ ~ -~ ~. u'dltPI~ ~~,fur{~~~~~~
fcfi1.; l'fll: ~ ~ ~ m if fq;m {Ritf{1t,a ~ "[JU 3lTTfo qi{~ W
qi"fzyTT~~m3B"~~~~~fcmr~, ~~
q"{~~@u:~i;ni:a-cn{cITt
(~) fcfim 3lTTfo qi{~ 1w; qi"]" GJ<TT ~~~(~)."[JU~~
~ m ~ 6l" ~ ~ ~ @u: 3B" ~ fcmr ~. ~ 3cfa" 9<ITTR. ~
@u: ~~ ~ t. , -ewrrl >
(3) 3Qt.TIU (1) tiT 3tNTU (2)¼, 3l"<fR {f¾~{l<f,d ~ IDU 3lTTfo ~~WW
OOr ii, ~m fc!i fcma c€r ~. ~ *m;r:m ~ ~ ~ m ~ ~ qi{
~. 1956 (1956 qi"ftj°.74) ~~~IDU~OO°qil~~~ ldl-11l!;lf¾a
M ~ ~ ~. ~ ~ m, q~tjlq_cii:IT ~ii~ oo- qi{~~ fll-11'41"1-1
~~~~- - ~ "-
fcntft lf¾f{lt,a ~ m ~ ~ ~ ~ ~ f.rmr ~~it~~ @u:
~ mu 3 s c€r rn •( 1) ~ ~ ('cfl{) ~ ~ ~.~ ~ ~
~ii~ 64clldl'-f1 cfil" ~ ~ ~. ~~~~ii 3,T1Rf qi{~~ cf?r ~
~ ~ @u: ~ lf¾f{)t,a ~ ~ i, rn ( 3) ~ ~ ~ ~
~ IDU ~ fclim qi{~~ ldl-11'4)Rla ~ ~. WW m ~ ~ l<\9" if~
cf?r~ .
(s) (efi) (l%) ~ ~ lf¾ff115a ~ ;i- rn ( 1) ~ ~ (efi) ii ~
~~ ~ ~ 9<ITTR~@u: ~~~ B" ~ffl3ifd'
rn ~ ~ (efi) m ~ (rr) ~ 3WUs (l%) ~ ~ ~ ~
~ mii 3lTTfo qi{_~ Jw:qilzyrr~t ~-3f"q;ft- ~m
~ii4lfil1-iY cti ~ ~ IDU ~qi{~~ w 1w: ch1 eJ.11l!")1Rta
fcmr ~ \i'r ~ o<JTlffiT -J'dlB•l'9 ~ ~ ~ m ~alfl¾efi ~
~~*~itk'Jffin"~~~~ ~f.rmr~~
ii ~ ~ l<\9" ii" ~ ~ ~ ~ ~ c€r ~ ii w efi{ c€r ufu
~ qiT m fWTT. ~ ~ 'i9Tcfd' ~ ~ m ii 3,T1Rf qi{ ~
iw: ~ m iaJ.11'41Rla i:f?r ~ m .
(~') . ~ fclim lf¾f{lt,a o<ITT"Ttt ;i- rn ( 1) ~ ~ (~) <l'T ~ (rr)
~ ~ (~) ii~~~ ~-2 if f¾Rfe:lil fcfim ~
~ 3ffl ~ ~ ~ f¾RJ.1fo1 ~ ~/Rlf;i4fo1 ?r <!'T ~ ~ ~/
~ii~~~3fflm31NT1r~9<ITTR~@u:~~
-~ B ~ ~ ~ ~ 3ifd' rn ~ ~ (~) <l'T ~
(rr) ~ ~ ~ ~ ~ m ii 3lTTfo cfi{ ~~qi"]"~~ t
~ 3f"q;ft- ~ <l'T fclc1{rll'41. $'~~"[JU ~qi{$'~
~ ~ wwm~ cfi1' t, 'dT ~ ~ mfle,1~ ~ ii <l'T
<z_ - -· --- lfa-{ft¾cti ~ m~ ~ ~ ilm 'llffif ~ ~ ~ ~ .
10~ l 18 )
(6)
976{ f.r:mr ~ ~ if ~ it ~ tmr if ~ r~-< r::: ::
&;r,:r ~ ~ i:rIB ~~<ti-~ if, t-t'T cf-,""{ <ti- \ll~i "',_=l".I: :;::
zy:fr mi-~~ ~cro ::JIB~~ if~ cfi\ ~ ~ ~t"~
IDi:1 l-i41'47Nia <ti-~ m.
(tr;,) '5fITT M ZNJ~t,a ~ ~l-i~ 3cfmU ( 1) ~ ~ (cfi) m @Js
(@) if RWZ ~ lTIM ~ JcF,<TT % 3fri: 3cro &Uit ~ ~ 3cro
~ ~ ~ if 3,"'TTTrf ct,\ ~ ITTc cfiT ~ ~ %, cfiT {Nl>\{icfi{U[
~ mu 16 cf.f ~~7U ( 1 o) ~ 3rJ'R fu@ cfi\ ~ ~ % ill
ittTT ~ 3B ~ cr~1 ~ ,,NJRlcfi{U[ ~ cfiT f.-ti:+:d'icfi{U[
~ 'ITTciT t, 3,(-1~ ID1:T RTcF if mfur ~ ~ ~'q if 3cfci"@Js
~ 3rcITT ~ cf,1: ~ :de ~ ~if~ <ti-~ m ~-
(@) '5fITT cf,'{ cf.1' ~ um m 3i71Io ct.\~- ~-,~c ;f.r 96° um~ fen cfil"~ ZNi½lifci
~ @lJs (cf.) ~ 3r<TT"{ :;:t .. ~ cf'" C:!<fl t, ~ @IB if f'cf.m 3,TTRf c;fi\
~ wcz~ '"' ... ,3,.:,..-i d,,<i ~ t. c;-f,- Wi O<ff~IZI ~ m ~ cf.'{ ;f,r um qi:
<2ls , cf.~~ 3q,:ws (~·, m ~ ~ir;, ii~ tmr if i=rIB ~ ~ ;f,r
~ ~ 9:Tt.:r ITT qJc,;-[ ctl('\[q'.°'~ ~ ~ ~ ~ ;f,r (fTU@ ~ ~
,, :)s !~ ~/r1w 16 cFl' ~ F o-~, :,i 'Z!c,;I~ ~ cT<fr 'ITT1Tf.
' \ - -. ~ ~,.._,. C - • • • ._ ....;o.. ,-.._ ±, ,-.. »
~~ 1 ::i:i::h,.,,.:-::: "R" 1::1,,1::.S2. tcf.m ~ :r.- ~~ u. . .,,1 ~'-fl~ l.i._'t'I ~
~ B JB~ ~ 5-f.""<-l fct.<11 i:<TT ir ~~<! ~ ~ ~ m c:.Hfcl~q m ~
~ mi: qi:~ IDU~ rrmt~ ~~ rrmt
(~) ~-2 if Rlf.-tfa:G2. ~ ~ ~<T #. m i=rIB ~ Rlf.J1-1ra1 ~ &;r,:r ~ ~
~ 31Nl'1T ~ ~ t ~ ~ f~f.-tfif a ~ @ITT i=rIB ~Cfci" B% m c:.Hfcl~q
~ ~ -~ mi: q-i: ~ oo ~ rrm % m ~ ~ rrm %;
(ef'r;,) 3B" i:rIB ~ ~ if m fen mu 10 ~ ~ ~ 3rcfR cfi\ ~ ~ cfiT ~
~ ~ o1TT'TIU IDU ~ ~ rrm %. 3q"clRT (1) ~ ~ ~ cni: ~
~ cfiT zyrr ~ ~ ~ m ;, m 3ir ~ ~ ~ fcnm ~-
( 7) (cfi) ~ mi:fiTZ', ~ 96° ~ wiit, :m~ IDU, ~mu~ ~+r.-1' 3TT1Tif
cfi\ ~ ~ cfiT c:.TcTT cfiB ~ ~ ~ cfiB ~ ~ ~ ~ ~-2
~ m1l tr;, if cTTUfu fcnm i=rIB cn1 fclf;ifa:Gc cni: Wfilft, ~ cfili i:Ni½'1t,a
o1TT'TIU i§·dl "11 I<§ ~ ~ 'lTTci1: fcF;m ~ o1TT'TIU ff itm i:rIB, -
ll:it i=rIB cfiT ~-2 ?f f¾Ptfa:G2. fcfifft i=rIB ~ f¾Pti:;ru1 ~ ~
fclf.l4fa, rf /@-;,.,~~/~if~~~~ ~ <9"\llt,•1-.;
• • • • • • -~ • • • • • • • • • • • •
• • • • • • •
J
• • • • • • • •
:-:-~ :r" ~ <IT 3-io,jD.lct, ~ <TT ~ ~ ~ if ~ ~
G:l;srn::r.lol ~ ~~~llB~fflif 3=fPIB<fi""($~cfiT
~ ~ trfu if~ mm clcfi, ~~cf~ mcR crm ~ ~--;,
am llil1 ~ fcfl ~?!- fclf.-l~Q cli'l";,rni:, ~ ~ ~ ~
~ <TT 3B" ltBT ~ ~ ~ ~ fcfim ~-
YfcTTCT (1) ~ ~ (11) ~~(~)~I~ (2) B (5) ~ 39cftl
~1-:(1 u ~ ~ 2f; ~ ~ mrr ~ ~ (cfi) ii~~~~~
;i Glc!T fcn<IT ;;fl ~ <TT 3B ltBT ~ ~ ~ ~ ~ ;;fl ~-
• • ;:;r mu 9 ~ ~-<tR v:: ~ ~<TR" ;,m t, ~<-fcfT ~ fcf. cff. mu 1 3 ~ ~ 3=fPTcf cfi(
;,,,. f'r.?r.r. a:: ~ ~ ---rrTTTTtt ~
• '1'' lv-1•- _; iC:,,'; Cfl;f t!, ~l'-11~1 q{ c,l ' il.
108(19)
• 15 . u )~ -1 if Rl f.-l ~IS.?. fem: ~ ~ ~ ~ .:rr w:r 'TT, ::nfct cfiTWf - cft;r cli'I" ~ ffiiQ qi""{~ lil0.
• if ~ ~ ~ $ ~ ~, <ITT: ~ m, ~ ~ ~, cf,w cfi( ~ ;,m wrr.
• • • • • • • • •
• • • • • • • • •
16.
·2 )
~-5
~ w ~. ~~um (z;f 3Tfcf{) ~ ~ ~ mi'll ~ t itcn
%cfill ~ ~ ~ ~ mu 4 cfi1" NcffiT ( 1) if fc! f.t~Q cli'I" TTt mm-~"i B ~
mm t, m <ii"~ m·af.p;ri:i-~ITT~$ cfiB fu:;, ~ ~ P!1cc1 tfu if
i_f)~~"f>d ~-
(2) (cfi) w ~, m ~ ( 1) ~ mill t B ~ ~ cmqro 3B illOO
ir ~ fcfl 3wt'f ~ um (c-t ~<:IT) fctitfl cJif if ~7U 4 cf.I- w.wr ( 1)
~ ~ ~ cli'I" TTt mi:nm it ~ ql"( mlfcf. m ~ t, Rl ~a ~
~ 'lfrcR ~ c!il' (~f{li:f d ~;
(@) mu 17 cli'I" ~m (6) IDU ~f'1~·{11'a rcfi<TT ~if:~~~
~ 3"ifcf ~'TU if fclfur ~ ii m c!il' ,:r~~ cf."UQ;TT.
(rr) ~~mu 30 cli'r N'-TTU (1) t ~ ~ ~ ~ ~ cfiT
~ iR ~ cfT(Uf. 3B ~ ~ 3i?."(UT cli'I" r.Tfr@ B cfm ft.l" ~ 'lfTTR
~ fcf. ~ ~ ~ ~, m cf-1 {Gi½lcr-a ~;
( 3) (ell) 31rtffif ( 1) <IT 39"tTIU ( 2) ~ 3-,m-;, m ~ l~~l"f>d cfl\R ~ ~ :wtfeya
~ ~. ~ c!il' ~ ~ ~ ~ ufu f, tm fcn Pcmcr cli'r ~ •
~1~-;,., cf."{~. ~ Btt om~ fclfii1f':5c.4j ;{t ~- ~ ~ ~
m. ~ if c(l- TTt fcl~1f"C41. ~~if v:cn ~ "ITT1TT 3Tt"l ~ m
~ tT\' ~ ~ i_R\f{icfi{UI itfB 6f)° ~ UIB if ~ cf,f ~ ~
WIT~-
eifmml
0
·~~1~(01.
"1T
108 ( 20 ) mfh-ii1~ {~, ~ 24 J.TT'i'l 200s
~ (N1½1cfi(OI ~ ~ cfiBT ~ ~, ~ cfiT ~
m it'~~~~~ 3Wi' Bm- c!'<-TT ~ lcl~IW."li ~
~~- ~~~ffi2T, ~i:fmri{ NRll"tc>.D.~fRqit'~rn
q;f 6l1TT ~ ~ ~ m (N1½1cfi(o1_ cf;m cf.T ~ [email protected] 611TT.
· ~~fuifft-~~;qr~IDUR<TT~rt~Bcfilf ~~
it'~~ cnft' ~ ~ m Bcfilf ~ ~ ~ cl?i' sifaf&Rl m ffi2T ~-
~ ~ ~ ~ ~ ~ ~ it ~ mu 1 7 ~ -w<tr.=r ~Rm (Mf;{lcfi~
:!iJl1UJ1:f;T m{UT ~ ~ 9ITT itm tfur '=liT WIBH ~ ~ ~- ,
( 4) (q1) ~ ft.T, 39"mTT ( 1) ;qr 39"mTT ( 2) IDU ~ ~a:B {Nlf~1cfi(OI ~
!R:H cfiB ~ ~ ~ 51TC<f 61aT ~' ~ ft.r ~ mf<lcf.Ttt, ~ cfiT
~ m i:f ~ (N1½~ii:fi(v1 ~ ~ cfi{1Tf_
(&") ~ (q1) r:r· cffufu- ~ tf_,a{l<:ti<or ~ i'f, ~ ~;r ~ ~ ~
~ B ~ J,tfa'l"f c:fitlTT fc!:;-% BF-iJtH ~ ~ ~ t-fllq, ~ i:f m ii{
Ri~1w.~Y ~ m ri ~ trm ~~- ~ cfiTTttITT ~ mntIB, ~ m
~~ ,:,n:;_r_Gfal~-Rl-~~~~~"1"H'R~~
ir tr r& for.i,rlil"-11° <F.T ~ coi 111. fuf.l1f?:.r.:<iY ~ ~ ~ ~ ~<l ir
~ ~ ~ rrr ~ ~ ~<l ~ ~ ~ (N1f{)i:fi(v1 rn-q;f
~ ~ ~ ~ IDC<r m cl?i' arfmr ~ efm ITT ~ ~ ~ ;r m ~~
cfiT ~ m jf~ (N1½1cfi(OI '=F,T ~ ~ ~-
(TT) ~~cfiT~ ~m~~fq;-~lffif~~ i:f~ri{
N~IW."li Bm- ~ (. l!T ~ ;J" ~ ~ cf.T 5644<;:IH mT ~ill~
~ cfiT ~ cf.T 3fcfm ~ ~ ~ cfiRUTT cfiT ~ qj"G ~ ~
~ i:fiT ~( qi"{ 0r ~ ~ IDC<r rn cl?i' arfmr ~ efm ITT ~
mw ~ cfiT ~ (q1) ~ ~ ;Jfffi ~ ~ ~ (Nl½')cfi(Oi
~ ~ .~ ~ cl?i' arfmr B, ~ cf,{ 0T.
(q1) ~·lWIB i:f, ~ ~ ~ ~ (2) ~~(ch) t 3,"cfr;, fclfu, m
~ (@) i:f Rif.lR~ -=fili.ijl~f¼ en tj'r:rrtcP-i" oit- Jt:r'eTRT (2) ~~(en) ;qr
~ (&) ~ ~ {N1½i'{ir1 ~ ~ ~ -3,lTTa;Tif ~' ;qr ~ (@) ~
~ (Nlajcfi(OI ~ ~ ~ ~ ~ ~ arfug B sriTTcft 6l1TT ~
~ fcfim crt it' ~ ~ um ( c-t ~) mn 4 cl?i' 3cm1U ( 1 ) it' fcrRF0c
cl?i' ii{ mm3TI' B" ~ 9ft ~ m ~ t
(@) dB" ~ri. sif&f fen~~~~ ~ ( 2) ~~ (ct>) <TT6UG (ls)
~ ;;rs.ft.Tm ~ cr..Jf?lt,d cffl ~ ~ ~ ~ g ~ ~ .:rr
Rl[;re,Q ofiliw~fu <tiT' Jrcrm ir.r ~ ~~~~~cf>{
R<TT ~' ~ arfug B sriTTcft ~. ~ ~ 96 d~if~1i:fi(Oi ~ ~ ~
~ ~; .
• • • • • • • • •· • • • • • • • • • • • •
• • • • • • • •
r,
• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •
(6)
(7)
(8)
(9)
'3'iiiflllii ~- ~ :'.4 lTT'cf 2005
TT, 3v. ~ if ~ Tcf.° 3U ~ ;:r. if mD" 3 0 cf.1" 3T'<,"7"7J ( 1 ') ~ ~
Jj<:1,i-{:cr.l_!,\ t. ~ .mm q-;{~ ~ ~ 3-1~ f.. ~ 'if ::;-j(Ji ~ if"B
~ ~ 'lTTcR iJ';,i~icf.\Uj Zf." ~~cf.\ fu:<TT ~ 3fl" cITU@ B 12,fr:r~; r:f>
~ cfiT ~ ~ ~: ~ "ITT ~ t, ~
(11") 3B"~if ~ ~3U ~ 21-, mmu 30 cfil"NcTTU (1) ~31~m
~ {~f{\4a cnU ~ ~ ~ ~!ffif %, ~ ~ m ~ tr;, ITT cfi1"
~ ~ ~ {Ni+{icfi\OI ~~~cf.\~%, 3B cTTtmr Bf~
fq, {Nif{icfi{UI ~~~cf.'{~ t.,
(s) ~ fcfim ~ ;J" ;m ~ (2) ~ &lJ':s (TT)~~~ <lT NcTTU (2) ~
~ (tl) ~ ~ {\)+{icfi{Uj ~-~~~cf.\ R"I.TT t, ~ 3-i°Tct~ cfi1"
~ it ~ iMT .
mu 21 cfil"~ (6) ~~~~gmcr~~. ~rcr,m~;J"
3-qmu ( 1) m ~ (2) WU ~!ffif fcfici: Tf11: ~ fcrf%cr ~ ~ 'lf@"i;, ~f?cl~cfa
~ ~ ~, m cfiT {~f114 a ~ cfiU<lT ~en~, ll:it exrr:rm 68 ~ cfiT
'.1f?cl~cfd m ~ ~ ~ ~ ~ 001' ~ Wfi1TT fen 96' ~ & ~ ~f8[\c,ci ~
Bl' m it ~~ cfi1" um cfiT Wffif t ~ if ~ cft .
~ ~ exrr:rm, m ~ 3,f~ t STTN m ~, ~ ~ fil'D ,~1 ~:,-('f ~
Tf11: ~ ~ 31W°m ~ 3NR {~fi;)cfi{Ui sn:num ~ cfl{cfT t, lti1';, ,:;:r ~,
~ ~ ~- m ~ t ~ ~ mu ~ -:wn--1 {~+={11>a ITTT r:?" "'141
Ni ~ ' 0 '
<_ ½ cfi{Ui ~ tTT{Uf cfi8 cfTill ~ BJ:lsTT ~-
~ ~ lf•M{l';f,cf CxfNTU m ~ ~, ::Jfi m;J 19 cfi- ~·~._,:J.
~~~$~3rtt~f.-
(cfi)
(@)
"'\ "'\,. ~ .;:-
3Bcf.T cfiT{cfl1:: m 3Bcfi ~ ~ 9'E >-!71T z:- ~ , "'~ -~ =.--:' r :;r;-
~~if~~ f. m ""··"'. ;,. -,:, :-_--:, :.. .; ; ,--~ _;,-:;,.;:..,
~ % :::fT ~ •~f._:,1;;:, 3.,,;: ;:-•h•,- ;:' =--=- ~: ::::-
- - -3'T i1~-:- . -: ~- ,:-:-
(~) ~ ... ~+{ ~;, ~ • -~ ~ 3J':ir . ~:if?-1¼.{•,1 sn:num cfiT NclTTT
( < 3" .:;•.;;.;· ~ ~~,. ii~~.:-..;~ -,RI., fcfim ;;rf.:r ~ ~
~~TT~ ~ "-~ ;..: -~- :i( ~ ~. cfiG ~
~ 3t1' ~ ~ ..r~.,-. ;--· ~3. ~ ~ -~ cfi1" m
108 ( 21 )
cfi1" cITTT& ir 30 ~~'%TT: miff~ cfi't1TT m ~ cRJJT m ~
~~'T ~ cf,T ~{ ~; 3ltt
(~) ~ BlWlH m ~ i::n: fen fcfim ~ ct,T ;;:rm~ 7T1l, {folf?7cfi{'0 ;
smT1Jl1T;f if~· R4f.!R_t>c. cf,i- rrt ~ R4~1G:2~1· ~ ~'q if BmtR
fcfl<TT "1"HT ~&Tcf % cir ~ ~ cf,T ~ cfiT ~ ~ ti
'C
~ {folf?1'=h{OI sn:fTUT1T;f cf,T mnt1«f ~.
(&) ~Jfol½lcfi{OI ~ N~ (8) i'J' fcif.!R_t>c. ~· twrr~'7' if,-~
if©Us (cfi) it-~(~) ~~mnf'Qa~~tcirttm~~
itm ~ iR cfi1" cmtw ir ~ "ITT1TT 3fu: ~ 31Rs0s it- 3fm;:i- ~ cffi1i
~ wmr ~ if BW<H ~ ~ cntmr if srw "ITT111. ~ (cti) it
~ (~) it- ~ ~, ?tm Btl~ cfi{;t it- ~ ~ -aTft& if
'.I~itm.
( 10) ~-
• • • • • • •
•
(cti) ~ {Folfl1q,a o1ITT1U 3Nrr cfiITT"R ~ cf;{ ~ % m 3BcfiT ~ cf,{~ e
%;m •
(&) fcfim \GJ½ifii ~ cfiT cf;{ ~ecr,I~ cfiT ~ ~ l?t ~ %; <TT •
• (TT) fq;m zfol½"icpa omqm cf.f ~ B zGif{1°uo1 sn:fTUT1T;f ~{ cf;{ WIT~
%; <TT •
(.:r) fcflm zf';;i½"lcpa exni:nfr i::n: ~ ~ ~ :mrr;, m ~ ~~ oo
f.:rmrcr ~~ ~ ~ mur cf,{ <TT- Wffif <TT fc!i"m ~ um cfiT ~
%; m_c
(B) ~ ~ ~ ~ ~ cffi1i ~ B, ~ {r:f % fen {Fol½lcf,{01 ~
fcflm- ~ 6fiTillT it ~ cf,{ ~ ~ ~-
cir ~ m m ~{UTT it m ~ ~~ ir ~ it- ~-in:, ZM½hzo1 ~
~ cf,( Bwn; ~~~it-~ ~ ~ olfT1TTfr 3B' ~ it- fcdr ~
fc!i- cft-iy.r TI[cF,T ZM~h,zo1 i;rm JlcJ'n m ~' cf,{~ cnT zy:tt tWTT;
:-;'-1 zj ~cfcf ~ ~ it- ~ fcfim ~ cfiT {Mf?]cfi{OI i;f.:fTOllT;f ~c::
e>-, • .,. ~ ~ ~ cfITT % ~ ~ cF,l' ~ cfiT ~ ~-
ill .rf ~ CxTTi:nfr ~ {folf{lcfi{OI sn:fTUT1T;f N~ (10) if," &Us (q~ <TI
-.:;-~is)~~~ 91\ WIT TTm ~ mu 21 ~ ~ (6) ~ ..a,;,-=;;:ri ~ ~
' ~ Fol ~ ........,.::,..:,,._~ - - .. ~ --=- c---1-'J' f1l--ls! ~ '"1+:1., { +=s: cfi{OI "MJ., ci, 1<:,~ ~ ?:• . .-1 .i- ~ 3'T 't.
--=- c-= ~ TTcTTTT ~ ~~ ~ ~ ~ ~ G•--,.;--:, -,_,~ --:c--; ..
• • • • • • •-• • • • • •
• • • • ·• • • • • • • • • • • • • • • -· • • • • • • • •
,r-.......c::;:s, ,-. ,, °' '°' • "'f;if ~ '.-....,. c--'-ll'fl c'!: ~-;:- 0 ~,G ~ p- "'~ff 4_:,--_.; "f" ~ "RB cfiT lceJ..l 01
er.J.~ cc;:-,;!-=!..; ::r • =-'-'ii,,,._,.,,,;.~ l'J.-, ~•~ :fT 3-,~ ~ f. 3TI1: it~ it~
~t."T,'". :<1 ;i= # ;i,,> ~"-i,'.. "'· sq-~~-<-~ 30 ~ ~ cfi'"ITT ~ "ITT,
~:j~M iT-=: ~- 1:,,8~- ~-a., .;;-,f:;, "--: ;._s:-·~ .,.._er: 1. er', ~ ~ - W 9Tcf ~ ~ ~
.fr 9 'ic,71J 16 ~ 3-n,-;..; •,~"1-:c-;:':"!"•,C, 30 ~~ ~;•.;- ;:;f' r. ~;S,:,-i'I cf.I w *~ ~
~tl'r;r 3-1~f?u-1 ,J.,n-{1cr.{01 ~ le,;~ ~,~~., ;'~fg-; frfu :iiu ITT?TT ~ m 311
Bcm ii qr;:;r B1' ~~ 1J2,i+{lcf,{UI <frB- ~=.fl~ ct: B"?:!'<1,..,'..~ ~ ~ t.'PTT .
(2) ~sni:cr~~~3cfcfsnf~~cf.llcllt'.i'l~ii--~~~
~ ~i:: cfi{ <c%lfT.
(3) ~ (2) * ~m;, ~ TP-11 {NH-{lc\i{OI cfiT ~ ~ 311 ~ B g'lWfi
"ITT1TT ~ ~ cf.l" fcn 311 ~ 2i- {NH{lch{"I ~ ~ ~ fcf,m 9--TT :mi:: mu 4
~ 3'-lcftif it m ~ 1ft, ~~~RB w mu~ ~<ITT {Nlfs:lc\i{OI cfiT
~ ~ ~i:: ITT rr:rr ~' w 3,f~ * ~ cfi{ ¥8 * ~ 311
~ N- zytt wn ~ c1cfi rcn ~ ~ 5Ffcf ~ ~ .
(4) w mu*~ ~i:: ITT l"f<l1 {Nifs:lc\i{o1 cfiT ~ ~ ~ ~fq c1cfi
~er wn it fcn :mit Rlf.!R:l>G c€I- ~$mu 16 ~ wcnu (9) crm (11) ~
~' ~' ~ ~'q it 0fTl "ITT1TT .
~ 3,~, ~ *. ~ 5TJ:-111JITT m"t B, -3cm gJ:fTOT'T,f ~- f.wfrz gmcfr
~cT ~ ~ * ~' ~ mccr m qr ~ ~ ~ ~ cf,T{1JTT ii d~n~h.{01
~ 3RRm ~ if fcl R Fc!:Q ~ ci1-. it ~ m en: ~: i:-i-rn B -3=fr'cTch -it,'
ITT11T. %1' efctrTT .
(s) ~ ~ o1ffifl RB w mu*~ 1J0.+.{Jc1i{"I cTT ~ ~ ~i:: ITT
rr:rT t W *~ * ~ * ~ {Nifs:~cf,{01 <xl1i:nfr ~ ~-
( 6) ~ cfi'li ~ RB w mu*~ {f2;ifS:1c1i{a1 cfiT ~ ~ ~i:: ITT
rr:rr ~. {NH{lc\i{OI *~~*~CT~~ c\iT0TcTT'/f ~~"RB cfiT
f¾f.i1--1fo1 ~ ~ mti:r cfi"{ ~ ~' ~ ~, 311 crrfug * ~ ~ fcf. d)fs:-lcf{OI
*~~ cfiTm~~, mu 16 ~ ~~ cf.l" {Gii~l'fict ~
'0lfT *\ {NifS:lc1i{a1 ~, 311 ~it~ iT'lT ~ 'ctlm3 cf.l" Tcfi (f2;i½h,i_a1
* ~ ~ ITT rr:rr ~, ~i:: ITT ~ q\ {151 ~1 =t.i_ 01 '=f.T ~ ~ ~
~ B srcJcr m wn .
(7) W '/fTU .. ffi"cT ~ ./;-<J3ll, <TT•.!=-'-< "1'.9"-''· ;_, ,:;-, ~lo7;cf l-h2.l,:}; rctlID m
cf.I 'lfr, :it fcF.' {1 7 ..< ir; ~ ~~-:..1 :)·; ~--:-: ~- ~c;.r . ...; ;3_ :-:-,~ -:rJ_;'.4 cfl mm/
mct1 ir. ~ 6111 .
fYtil:fi{ - ~ >7T if 3-~-c-~--;::_ ;-.,_·-: er ~~::r'- ;,;-- ciif ~<-T E~!•l1 i,- fcn 3B
StJTTT -;, "B .:mi:: ;c, f.,..,-,:.; 3-~..,;:,.,__...; : ,,;i~: : '='~: c::· :::- "~, ~ ~m 3 ~ @'u:s ('if)
ii~;-- :t
108 ( 23 )
~ cf,' f.mf anif <f,'f
~ ~i<F,Dlf.
108 l 24 )
Wo'R~<lif~
3TH ~ olffili<TT. q,f
~-
~-
18. {1) ~ ~' ;;:iT 'qRT 27 ~ mer mcf lR ~ ~ ~ t, f;rclfftr ttfcf llj"
9"W'T_ t ~ it ~ 911:cf ,itrrr_
(2) ~ ~ 3c!mU (!)~mer, cf.l:~ 01T<1 ~ ~ 30 Wffi~ ~
Rmf@ m i:r ~ ~ m {Rlfs:'lcfi{u1 ~ ~ ~ ~ cRTTT ~
;;:iT ffl 3fucf ~ ~ ~ t, cf.l:R ~ ~' ~~ mfr 91if ~ lR,
~ m ~ 30 Wffi ~ ~ {Rif<{)cfi{OI ~ ~ cf.{rf.
(3) ~~~en{-~ m ~ m ~ (2) ~ mer {Rif{1c!i{01 ~ ~
~ ;:,m· c/i\CfT, q:m qftf?4fu i:!', ~ m ~ cfil" ~ 1.:f=iT ~ ~ ~
~ ~ ~ Bl" m ~ w© ~ wra ~ ~ ~ ~ cRTTT, ;;:i,- ~
~if~ m ITTlft.
(4) ~ ~ ~ {Rlfs:~lcfi{OI ~ ~ m ~ ~ ~ * ~ ;JfRc!il"{T, ~ 'qRT
$ ma ~ cfi@T t m q:m WITT" i:r ~. m ~ cfil" ~ c!iT ~
~ ~ $ ~, mmr ~ cntrrr, ;;:i,- ~ ~ if zj'Qcfi ;:,m· "ITTTft.
~-6
~ct{fol"-li ~. ~ ~ cfi\ ~ ~
19. ( I) (cfi) (~) ~ ~ o1WTTU, fuB ~ "[RT fufta" ttfcf i:!' ~ ~ rf{
~"[RT, ~ciiB$ ~~~~; ~
( cft;i-) ~ CxTT9"m, ~BcfiHRi aj cfi{u I ~ 'qRT 16 ~ 3c!mU ( 10)
~ ~ (q) <JT ~ (s) t ~ f.m:a mr ~t
fclcHfo1;qj ~ ~ i:f, ~ ttfcf i:f ~~qt~' q:ID ~
c!cfl am ~ snf~ cfil" ~ ;§tm fcmcr !'ct,;q 1 ~;
~~~~~amffin'~:w~~~mfcfi
fui%a ~ ~ fcfim ~ ~ cfil" ~ mCTUT<ri am q;fcfi ~ if
w ~ ~ <lT fyf;m ~ CxTT9"m cfil" ~ ~ ~ wt1TT fcfi ~ 3ctcf
fclcHfo1;qj ~ m;:;, ~<q t ~' itif ~ ~ i:f, ~ ~
mf~ cfil" ~ ;§tm fcfi ~ ~ ~-
(&) ~ CxTT9"m fuB ~ ( cfi) $ ~ mCTUT<ri ~ $ ~ ~(\,cf mr
~, ~ crrfr& cfil" ~ ~q $ ~ ~ q;fcfi ~ ~am~ tmr
i:!' ~ ~ ~ cfil" fuB fcmcr mT ~. ~-
(rr) ~ CxTT9"m fuB ~ 41 cfil" ~ (2) t ~ $qTUT wni ~ ~
~ ~ mr ~ ~ (&) i:!' ~ CJ;fcfl $ m q:m W.¢i'Jl r .. ~ . .;
~1JT.
• • • • • • • •-• • • • • • • • • • • •
• • • • • •
,. )
•
• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • lr
m¾Tclim ~if 3".l'<lTU (1) ~&u-s (cr.) ~ mfr;,~ mcy ~ m"{Uftif
fcrar ~, •lc.-;cfr <iTJT(i5a ~ cfiT 9cTT -qc,;ctl ~, m cf6 fcmcr ufrr if cl"-TT fcrfucr wr.:r
~ mR{ ~~~%TIT .
13; 3Q'9"'ffi (1) ~ ~.fR ~ ~ cfif.r ~ fc;fQ: ~,mr ~~mu 2s i:fi'r
W<TTU ( 2) IDU ~m ~ l"f(1: ~ ~ cf.""{ cF,f qp ~ m 3cfct" mu cF,1" 3".l'<lTU
( 3) ~ ~<mf ~ cf,1" ~ cfiT ~ ~cJcf ~ ~ ~ ~ 31r<TTU ~
@Us (cfi) m @Us (isr) ~ ~ ~ ~ cf,i- ~ \Cfill". m¾ ~ if. cfiT ~ ~
~ <r4TWITTI", m"{Uft m ~,mr ~ ~ ~ ~ ~ cfiT ~ ~ ~-
( ~) mu 2 s cf,]" 31ltlW ( 2 ) ~ ~ fcrfucr &a- if ~ ~ ~ ~
m"{Uft ~ ~ ~ cf,]" um cfiT ~ m cf,@T t; m
(~) 31ltlW (7) ~ ~ ~<mf fuq{Uft ~ m 3Wl' ~ "ITTU ~
~,~ ·~ ~ cfi"t cf,]" \Cfill" B ~ ~· cf,r \Cfill" m~ ~
~ t <TT
(3 ) ~i61j_l~~~fu"W-F.~m~~~~- 0
- ' ' • - cR ~ ~ if 1.->-. I %mo ~ 7" cT ;:T ~ ~ ijTfug {1
~ fen ~ ~ cfi{ ~ if 1T<TT ~ ~ ~ cf,r c1TW9
cfqi m cfi{ ~~cf,]" ctTfmr cfcfi, ~ tj't ~ m,
~ cfif zyn im .
( 1) ~ ~ cf,]" ~ ~ J:fffi ~ ~ it
cf.1T t, ~ ~ ~~ ~ ~ ~ ~ ;fr
BTf11RT 61H91@cf. ~ it cF,f ~-.._,
(@) m¾ ~ ~Ht{{lf.ct o1ITT"1U fcf.m ~ ~ ~ 3".l'<lTU (2) ~ ~
~ ~ ~ ~ t <IT ~ ( 2) ~ 3mR ~ m"{Uft ~ cfi{
~ %-, 3fu: m ~ ~ ~ m ~, m"{Uft ~ ~ cfir cfiT
~~~~@'.P:J~~~t ~~(cfi) ~~m~
108(25)
:6 )
~ itBt ~ t BT2l" ~ c/iT WToR cnB it~ cfi"{ill till~
~~cR~cfi{1TT~tt:BT~WTaR~t~t
$~~c€)-~cfi1 '.1fcta'.1cfci 3,cfW~ t~m~~~
~ fen- 96 ~ IDU~ ~ ~ lnJ: c8: $ ~ IDU ~ ~ t
~ mmr t ~ i:1-' itBt ~ ~ 311 cntt-& if ~ fen- ~ ~
mur m D7TI ~ ~ 'lfT"a-R cf,)- crrfmr ~, ~ cfil: wmuT ~ cf,)- crrfr@
def>~ m ~craf m, J .2s SITTmcf ~ cfr ~ if ~ m, mmr t ~
*~-
(rr) ~ ch1"f ~ ~ ~·~ t ~ 31TTTTU ( 1) t ~ ;,rro cf,)- ~ ~
cf,i- wrm~-f ~ ~ 91G ir 't["cn ~ ill ~ ~ c€1- ~ cfiT
'.1™'.1cfci ::F.: ~TT~ t ~ 3B" ~ f.l~~I ~~fen- 96 ~ IDU ~ ~
~~fcnmcfil:t~mmrt~irqfq~mt3=ff~
t~~~. itm~;;?r~t~ft.rt~~mm
m-rrr, ~-
(~) &Us (cfi) ~ ~: .(iR) t. :q•;._~ c-'D§h+l cl1G crB fcfim
{NH-{11id ~ 00 chtf cfil: ~ ;,-gr t; ~
(~) ~ {~½11ici ol:fT1TTU ~ ~ ~ ~ cfil: c/iT 'lj7IBH fTi:p;r qi:
cfiB t ~ fTi:p;r qi: ~ ~ # ~ ®T t;
ill ~' ~ ~ c€)- ~ c/iT '.3f?d'.3cfd 3,cTW ~ t ~
3il- ~ ~~~ ~ fcn' 96°~~ mt 3=ff~ t 3,-u,caH
~ ~. ~ t ~ ft.r ~. ~ 'fqffi ~ cf,)- um mmr t
t~ ( i'/)) ~*~- ,,
~ ':' ~~~ .. · -·. •-'
R-:.=:~,a~ 20. ( 1) ~ ~. ~ mu 18 t ~ ~ f;"~ m'~ c€1-, ~ ~ ir, ~
~"IT.mrjim~ ~~ t ~' ~ cfT"TT@ def>, ~ID fen f.lfur ~ ~, f¾c:Hfol<ii ~-iV-IT.
(2) ~ ~ ~~~ ~cfil:t ~ nm t WRfR t sn:nurif ~ t
~ tBT2r ~cf,)-~_ ~t ~*~~ cfi'r~;,mm;fr
~-
(3) ~ chtf ~. ~ ~ ~ cfiRUT t wmtr fa-f¼ cfch RlcJ{fo1i:ii ~ m·
cfi"{ill, ill ~. ~ ~ * ~ ~ c€1- ~ c/iT ~ 3,cfW ~ ~ •
mmr :murtr cfi{1TT, ~ ~ RcfB t ~-~~mm if 3=ff~ ~ m-rrr .
( 4) ~ m itBt qftfi:'~ ir, ~ Rl f.i R:Q cf,)- ~. fcf.m ~ m cf1T t.
~ c€1- RlcJ{fo1i:ii ~ cfiB it~ cfil: flcncTT t.
21. (1) ~ {~½11ici ~ c/iT cfil: c/iT Rm{UT ~ cf-if t ~ 3TWT cfil: cf.T ;:_"<-•. -.
3,Wl"6TT/T:
• • • • • • •-• • • • • • • • • • • •
• • • • • •
• • •
• • • • • • ·• • • • • • • • • • • • • • -. • • • • • • • •
=========================~==·~f==m•=i~=~===· fc=c:'=' icb=2=4=m<f==2==00=5===============1=0=8 ::::::( 2===7 ) @
(2)
(qi) ~,~oocl'<TT~t*~~~,~fcf.~c€1"~,
i'cfim ~ it fcf.m qr:f $ fcfim wr $ ~ cf\ cfiT f.mttur cf,{ Wf.1TT;
(&) ~ ~ d·~n{it,a ~ -it mu 13 cf.I"~ ( 4) ~ ~ ~ 31~-f'r;,
3Wfa" cf,{ $ ~ $ ~ cfiT GJcTT. -
(~) i'cfim q15f c€1-~ fcn:TTm$~~ ITT{UTTif ~t ~~
m ~ cfffi@ ~ ~ mcfiT fcf1 q~-qld_cliff fui:nm $ ~ fcfcTTuf't t-rr
f.:r:ra-t 3"B~$~~<RcTTExcerpt shown. Open the full act in Lexace.
Lex