In exercise of the powers conferred by clause a of sub section 1 of section 642 of the Companies Act, 1956 1 of 1956 read with section 210A and sub section 3C of section 211

jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 216] ubZ fnYyh] cq/okj] ekpZ 30] 2016@pS=k 10] 1938 No. 216] NEW DELHI, WEDNESDAY, MARCH 30, 2016/ CHAITRA 10, 1938 dkjiksjsV dk;Z ea=ky; vf/klwpuk ubZ fnYyh] 30 ekpZ] 2016 lk-dk-fu- 364¼v½.—dnsa zh; ljdkj] dia uh vf/kfu;e] 1956 ¼1956 dk 1½ dh /kkjk 210d vkSj /kkjk 211 dh mi/kkjk ¼3x½ d s lkFk ifBr /kkjk 642 dh mi/kkjk ¼1½ d s [kMa ¼d½ n~okjk iznRr “kfDr;k sa dk iz;kxs djr s gq, vkSj y[s kk ekudk sa ij jk’Vªh; lykgdkj lfefr d s lkFk ijke”kZ djd s dia uh ¼y[s kk ekud½ fu;e] 2006 dk l”a kk/s ku dju s d s fy, fuEufyf[kr fu;e cukrh gS] vFkkZr%& 1- Lkaf{kIr uke vkSj izkjaHk-& ¼1½ bu fu;ek sa dk lfa{kIr uke dia uh ¼y[s kk ekud½ l”a kk/s ku fu;e] 2016 gAS ¼2½ ; s fu;e jkti= e sa izdk”ku dh rkjh[k dk s izo`Rr gkxsa As 2- dia uh ¼y[s kk ekud½ fu;e] 2006 ¼ftl s ;gk a bld s i”pkr~ eyw fu;e dgk x;k gS½ d s fu;e 2 e]sa& ¼i½ [kMa ¼d½ vkSj [kMa ¼[k½ d s LFkku ij fuEufyf[kr [kMa j[k s tk,xa ]s vFkkZr%& ^¼d½ ^^y[s kk ekud^^ bu fu;ek sa d s fu;e 3 e sa ;FkkfofufnZ’V y[s kk d s ekud ;k mldh dkbs Z ;qfDrdk vfHkirzs gSA ¼[k½ ^^vf/kfu;e^^ l s dia uh vf/kfu;e] 1956 ¼1956 dk 1½ ;k dia uh vf/kfu;e] 2013 ¼2013 dk 18½] tSlk Hkh ekeyk gk]s vfHkizsr gS(^( ¼ii½ [kMa ¼?k½ vkSj [kMa ¼M½+ d s LFkku ij fuEufyf[kr [kMa j[k s tk,xa ]s vFkkZr%& ^¼?k½ ^^foRrh; fooj.k^^ l s dia uh vf/kfu;e] 2013 dh /kkjk 2 dh mi/kkjk ¼40½ e sa ;FkkifjHkkf’kr foRrh; fooj.k vfHkizsr gS( ¼M½+ ^^mn~;e^^ l s dia uh vf/kfu;e] 2013 dh /kkjk 2 dh mi/kkjk ¼20½ e sa ;FkkifjHkkf’kr ;k dia uh vf/kfu;e] 1956 dh /kkjk 3 e sa ;FkkifjHkkf’kr] tSlk Hkh ekeyk gk]s ^dia uh^ vfHkizsr gS(A 1555 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 3- eyw fu;e d s 4 d s mifu;e ¼2½ e sa ^^lkekU; iz;kts u^^ “kCnk sa dk ykis fd;k tk,xkA 4- eyw fu;e d s vuqyXud esa iSjkxzkQ 4 d s i”pkr~ mi”kh’kZ ^^d- lkekU; vuqn”s k^^ d s varxZr ^^y[s kk ekud^^ “kh’kZ d s v/khu vuqyXud e sa fuEufyf[kr iSjkxzkQ var%LFkkfir fd;k tk,xk] vFkkZr%& 5- ^vuqlpw h vI ^vFkok ^dia uh vf/kfu;e] 1956^ d s izfrfunsZ”k lHkh ifjorZuk sa lfgr Øe”k% ^vuqlpw h III^ vFkok ^dia uh vf/kfu;e] 2013^ d s izfr gSA 5- eyw fu;e d s ^^vuqyXud^^ e sa ^^y[s kk ekud^^ “kh’kZ d s v/khu ^^y[s kk ekud ¼,,l½ 2^^ d s LFkku ij fuEufyf[kr y[s kk ekud j[k s tk,xa ]s vFkkZr%& “ys[kk ekud 2 lwphc) lkeku dk ewY;kadu ¼bl y[skk ekud e sadqN eksVs frjNs Vkbi vkSj dNq lhèk sVkbiZ e saO;ofLFkr iSjk lfEefyr gS] ftudk leku izkfèkdkj gSA ekVs sfrjN sVkbi e safn; sx, iSjk eq[; fl)kar minf'kZr djr sgASa bl y[skk ekud dk svfèklpwuk d sizfr mikcèak d sHkkx d e savrfaoZ"V lkèkkj.k vuqn'skk sad slnaHkZ e sai<+k tkuk pkfg;As½ mís'; lpw hc) lkeku d s y[s kk e sa e[q ; eqík ml eYw ; dk fuèkkZj.k gS] ftl ij lpw hc) lkeku dk s lca faèkr jktLok sa dk s vfHkKkr dju s rd foÙkh; fooj.kk sa e sa yk;k tkrk gSA ;g ekud ,sl s eYw ; d s fuèkkZj.k lfgr lpw hc) lkeku dh ykxr rFkk 'kq) olyw uh; eYw ; rd mld s fdlh Hkh viy[s ku d s fuèkkZj.k dk o.kZu djrk gSA dk;Z{ks= 1. ;g ekud fuEufyf[kr ls fHkUu lwphc) lkeku ds ys[kkvksa ds lacaèk esa ykxw fd;k tkuk pkfg;s % ¼d½ izR;{k :i ls lacafèkr lsok lafonkvksa lfgr fuekZ.k Bsdksa ds vèkhu mRiUu izxfr'khy dk;Z ¼ys[kk ekud 7 fuekZ.k Bsds nsa[ksa½A ¼[k½ lsok iznkrkvksa ds dkjckj ds lkekU; vuqØe esa mRiUu gks jgk izxfr'khy dk;Z ( ¼x½ dkjckj&LVkWd ds :i esa èkkfjr 'ks;j] fMcaspj rFkk vU; foÙkh; fy[kr ( vkSj ¼?k½ mRiknd ds i'kqèku] Ñf"k vkSj ou mRiknksa rFkk [kfut rsyksa] v;Ldksa vkSj xSlksa dk lwphc) lkeku ml lhek rd] ftl rd os mu m|ksxksa esa lqLFkkfir O;ogkjksa ds vuqlkj 'kq) olwyuh; ewY; ij ekih tkrh gSA 2. iSjk 1¼?k½ e sa fufnZ"V lpw hc) lkeku dk s mRiknu d s dfri; izdek sa ij 'kq) olyw uh; eYw ; ij ekik tkrk gSA mnkgj.k d s fy,] ;g rc gksrk gS tc Ñf"k Qly sa dkVh tk pqdh gk sa ;k [kfut rys ] v;Ld vkSj xSl sa fudkyh tk pqdh gk sa vkSj fdlh vfxze lfaonk ;k ljdkjh xkjVa h d s vèkhu fcØh lfquf'pr gk s ;k tc ,d letkrh; cktkj fo|eku gksrk g S vkSj fcØh dh vlQyrk dk tkfs[ke ux.; gksrk gSA bu lpw hc) lkeku dk s bl ekud d s dk;Z{ks= l s vioftZr fd;k x;k gAS ifjHkk"kk,¡ 3. fuEufyf[kr 'kCn bl ekud esa fofufnZ"V vFkks± esa iz;qDr fd;s x, gSa % 3-1 lwphc) lkeku fuEufyf[kr vkfLr;k¡ gSa % ¼d½ dkjckj ds lkekU; vuqØe esa fcØh ds fy, èkkfjr (¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 ¼[k½ ,slh fcØh ds fy, mRiknu dh izfØ;k esa ( ;k ¼x½ mRiknu izfØ;k esa ;k lsok,a iznku djus esa miHkksx fd, tkus ds fy, lkefxz;ksa ;k vkiwfrZ;ksa ds :i esa ( 3-2 'kq) olwyuh; ewY; ,d dkjckj ds lkekU; vuqØe esa vuqekfur foØ; dher gS ftlesa ls dk;Z iwjk gksus dh vuqekfur ykxr rFkk foØ; djus gsrq vko';d vuqekfur ykxr dks ?kVk;k gksrk gSA 4. lpw hc) lkeku e sa iqu% foØ; d s fy, Ø; fd;k x;k vkSj j[kk x;k eky lfEefyr gksrk gS] mnkgj.k d s fy,] fdlh QqVdj foØsrk }kjk iqu% foØ; d s fy, Ø; dh xbZ vkSj j[kh xbZ i.;&oLrq,¡] iqu% foØ; d s fy, j[kk x;k dEI;Vw j lk¶Vo;s j ;k iqu% foØ; d s fy, j[kh xbZ Hkfwe ;k vU; lEifÙkA lpw hc) lkeku e sa miØe }kjk mRikfnr rS;kj oLrq,¡ ;k mRikfnr fd;k tk jgk izxfr'khy dk;Z vkSj mRiknu ifzØ;k e sa iz;kxs d s fy, izrhf{kr lkefxz;k¡] vuqj{k.k vkifwrZ;k]a miHkkXs ; vkSj QqVdj vkStkj Hkh lfEefyr gASa lpw hc) lkeku e sa o s Livs j ikVZ] lfoZl midj.k vkSj vfrfjDr midj.k lfEefyr ugh a g Sa tk s y[s kk ekud 10] liafŸk] l;aa= vkSj miLdj e saanh xbZ lia fŸk] l;a a= vkSj miLdj dh ifjHkk’kk dk s iwjk djr s gASa bl izdkj dh enk saa dk y[s kk] y[s kk ekud 10] liafŸk] l;aa= vkSj miLdj d s vuqlj.k e saa gh fd;k tkrk gAS lwphc) lkeku dk ekiu 5. lwphc) lkeku dks ykxr vkSj 'kq) olwyuh; ewY; esa ls de ij ewY;kafdr fd;k tkuk pkfg,A lwphc) lkeku dh ykxr 6. lwphc) lkeku dh ykxr esa] lHkh Ø; ykxrksa] laifjorZu ykxrksa] rFkk lwphc) lkeku dks mudh orZeku fLFkfr rFkk n'kk esa ykus esa yxh lHkh ykxrksa dks 'kkfey fd;k tkuk pkfg;sA Ø; dh ykxrsa 7. Ø; dh ykxrk sa e sa 'kqYdk sa vkSj djk sa ¼mul s fHkUu tk s m|e }kjk dj vfèkdkfj;k sa l s ckn e sa olyw uh; gS½a] vkarfjd HkkM s+ vkSj vtZu l s izR;{kr% lEcfaèkr vU; O;; lfgr Ø; eYw ; 'kkfey gksrk gSA O;kikj cê]s fjcVs ] 'kqYd okifl;k¡ vkSj ,slh gh vU; en]sa Ø; dh ykxrk sa d s fuèkkZj.k e sa ?kVk nh tkrh gASa laifjorZu dh ykxrsa 8. lpw hc) lkeku d s lia fjorZu dh ykxrk sa esa mRiknu bdkb;k sa l s izR;{kr% lEcfUèkr ykxr]sa tSl s fd izR;{k Je] 'kkfey gksrh gASa ble sa mu vfrfjDr fLFkj vkSj ifjorZu'khy mRiknu mifjO;;k sa dk ,d O;ofLFkr vkcVa u Hkh 'kkfey gksrk gS] tk s lkexzh dk s rS;kj eky e sa ifjorhZr dju s e sa mixr gksr s gSA fLFkj mRiknu mifjO;; o s mRiknu dh viRz ;{k ykxr sa gS]a tk s mRiknu dh ek=k dh ijokg u djr s g,q lki{s kr% fLFkj cuh jgrh g]Sa tSl s fd dkj[kkuk Hkouk sa dk vo{k;.k vkSj vuqj{k.k rFkk dkj[kkuk izc/a ku vkSj iz”kklu dk [kpZ A ifjorZu”khu mRiknu mifjO;;] mRiknu dh o s vizR;{k ykxr saa g]Saa tk s mRiknu dh ek=k l s iRz ;{kr% ;k yxHkx iRz ;{kr% ifjOfrZr gksrh gS] tSl s fd vizR;{k lkefxz;k¡ vkSj vizR;{k Je A 9. lia fjorZu dh ykxrk sa e sa fLFkj mRiknu mifjO;;k sa dk s lfEefyr dju s d s iz;kts u d s fy, mudk vkcVa u mRiknu lqfoèkkvk sa dh lkekU; {kerk ij vkèkkfjr gksrk gAS lkekU; {kerk lfqu;kfstr j[kj[kko d s ifj.kke Lo:i mRiknu {kerk dh gkfu ij è;ku nsr s gq,] lkekU; ifjfLFkfr;k as d s vUrxZr dqN vofèk;k sa ;k ekSlek sa e sa vkSlr rkSj ij izkIr dju s d s fy, izR;kf'kr mRiknu gAS mRiknu d s okLrfod Lrj dk Hkh iz;kxs fd;k tk ldrk gS] ;fn ;g lkekU; {kerk dk vuqeku yxkrh gAS mRiknu dh iRz ;ds bdkbZ dk s vkcfaVr fLFkj mRiknu mifjO;;k sa dh jde] de mRiknu ;k viz;qDr l;a = d s ifj.kke Lo:i ugh a c<+rhA vukca fVr mifjO;;] ml vofèk e]sa tc o s mixr fd; s tkr s g Sa O;; d s :i e sa vfHkKkr fd, tkr s gASa vlkekU; rkSj ij vfèkd mRiknu dh vofèk;k sa e]sa mRiknu dh izR;ds bdkb Z dk s vkcfaVr fLFkj mRiknu mifjO;;k sa dh jde ?kVrh gS] ftll s lpw hc) lkeku ykxr l s Åij ugh a ekik tkrkA ifjorZu'khy mRiknu mifjO;;] mRiknu lqfoèkkvk sa d s okLrfod iz;kxs d ss vkèkkj ij mRiknu dh iRz ;ds bdkb Z dk s lkiSa s tkr s gASa4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 10. fdlh mRiknu ifzØ;k dk ifj.kke ,d lkFk mRikfnr fd; s tk jg s ,d l s vfèkd mRikn Hkh gk s ldr s gSAa mnkgj.k d s fy,] ;g og fLFkfr gS] tc l;a qDr mRikn mRikfnr fd, tkr s g Sa ;k tc ,d eq[; mRikn vkSj ,d mi&mRikn gksrk gAS tc iRz ;ds mRikn d s lia fjorZu dh ykxr sa i`Fkd :i l s vfHkK;s ugh a gksrh g Sa rk s mUg sa mRiknk sa d s chp rdZ'khy vkSj lrr~ vkèkkj ij vkcfaVr fd;k tkrk gSA mnkgj.k d s fy,] ;g vkcVa u iRz ;ds mRikn d s lki{s k fcØh eYw ; ij] mRiknu izfØ;k d s izØe ij tc mRikn iF` kdr% vfHkK;s gk s tkrk gS ;k fQj mRikn d s iwj s gkus s ij] vkèkkfjr gk s ldrk gAS vfèkdrj mi&mRiknk sa d s lkFk gh LØis ;k vof'k"V lkefxz;k¡ mudh iÑz fr l s ux.; gksrh gASa tc ,slk ekeyk gk s rk s mUgsa izk;% 'k)q olyw uh; eYw ; ij ekik tkrk gS vkSj ;g eYw ; eq[; mRikn dh ykxr l s ?kVk;k tkrk gSA ifj.kkeLo:i] eq[; mRikn dh dSfjxa jde mldh ykxr l s lkjoku :i l s fHkUu ugh a gksrh gSA vU; ykxrsa 11. vU; ykxr sa lpw hc) lkeku dh ykxr e sa dsoy ml lhek rd 'kkfey dh tkrh g Sa ftl rd o s lpw hc) lkeku dk s mudh orZeku vofLFkfr vkSj fLFkfr e sa yku s d s fy, mixr dh tkrh gSA mnkgj.k d s fy,] lpw hc) lkeku dh ykxr e]sa mRiknu mifjO;;k sa d s vfrfjDr vU; mifjO;;k sa dk s ;k fof'k"V xzkgdk sa d s fy, mRiknk sa dk s fMtkbu dju s dh ykxr sa 'kkfey djuk mfpr gk s ldrk gSA 12. izk;% C;kt rFkk vU; mèkkj ykxrk sa dk s lpw hc) lkeku dk s mudh orZeku vofLFkfr vkSj fLFkfr rd yku s l s lEcfUèkr ugh a ekuk tkrk gS vkSj blhfy,] lkekU;r% mUg sa lpw hc) lkeku dh ykxr e sa 'kkfey ugh a fd;k tkrk gSA lwphc) lkeku dh ykxr ls viotZu 13. iSjk 6 d s vuqlkj] lpw hc) lkeku dh ykxr dk fuèkkZj.k dju s e sa dqN ykxrk sa dk s NkMs + nus k vkSj ml vofèk e]sa tc o s mixr fd, tkr s g Sa mUg sa O;; d s :i e sa vfHkKkr djuk mfpr gSA ,slh ykxrk sa d s mnkgj.k fuEufyf[kr g Sa % ¼d½ vof'k"V lkefxz;k]sa Je ;k vU; mRiknu ykxrk sa dh vlkekU; jde sa ( ¼[k½ HkMa kj.k ykxr sa tc rd fd ; s ykxr sa vkxkeh mRiknu iØz e d s iwoZ mRiknu ifzØ;k e sa vko';d ugh a g Sa ( ¼x½ iz'kklfud mifjO;;] tk s lpw hc) lkeku dk s mudh orZeku vofLFkfr vkSj fLFkfr e sa yku s e sa ;kxs nku ugh a nsr(s vkSj ¼?k½ foØ; vkSj forj.k ykxrAsa ykxr lw= 14. ,slh enksa dh] tks lkekU; :i ls vUrjifjorZuh; ugha gS vkSj fof'k"V ifj;kstukvksa ds fy, mRikfnr vkSj vyx fd, x, eky ;k lsokvksa ds lwphc) lkeku dh ykxr dks] mudh i`Fkd ykxrksa dh fofufnZ"V igpku }kjk fu;r gksuk pkfg;s A 15. ykxr dh fofufnZ"V igpku l s ;g vfHkizsr gS fd lpw hc) lkeku dh igpku dh xbZ enk sa d s fy, fofufnZ"V ykxr as vfHkfuf'pr dh xbZ gAS ;g mu enk sa d s fy, mfpr ifzriknu gS tk s bl ckr dh ijokg fd, fcuk fd pkg s o s [kjhnh ;k mRikfnr dh xbZ g Sa ;k ugh]a fof'k"V ifj;kts uk d s fy, vyx dh tkrh gAS rFkkfi] tc lpw hc) lkeku dh ,sl s enk sa dh l[a ;k vfèkd gksrh g]S tk s vkerkSj ij vUrjifjoruZ h; g Sa rk s ykxrk sa dh fofufnZ"V igpku vuqi;qDr gS] D;kfsad ,slh ifjfLFkfr;k sa e sa dkbs Z miØe lpw hc) lkeku e sa jgu s okyh 'k"sk enk sa dk s vfHkfuf'pr dju s dh fof'k"V i)fr dk pquko djd]s vofèk d s 'kq) ykHk ;k gkfu ij iwofZuèkkZfjr izHkkok sa dk s izkIr dj ldrk gAS 16. iSjk 14 ls lacafèkr lwphc) lkeku lsfHkUu lwphc) lkeku dh ykxr dk fuèkkZj.k igys vkuk] igys tkuk ;k Hkkfjr vkSlr ykxr lw= dk iz;ksx djrsgq, fd;k tkuk pkfg;sA iz;qDr lw= dks lwphc) lkeku dksmudsorZeku vofLFkfr vkSj fLFkfr esaykusesa mixr dh xbZykxr ds yxHkx ;FkklaHko mfpr lkn`'; dk izn'kZu djuk pkfg;sA 17. lpw hc) lkeku dh ykxr dk fuèkkZj.k dju s d s fy,] mu lpw hc) lkeku d s vfrfjDr ftud s fy, iF` kd ykxrk sa dh fof'k"V igpku mfpr gS] db Z izdkj d s ykxr lw=ksa dk iz;kxs fd;k tkrk gSA lpw hc) lkeku dh fdlh en dh ykxr d s fuèkkZj.k e sa iz;qä lw=k sa dk p;u enk sa dk s mudh oreZ ku vofLFkfr vkSj fLFkfr e sa yku s e sa mixr ykxr d s yxHkx ;FkklHa ko mfpr lkn`'rk iznku dju s dh n`f"V l s dju s dh vko';drk gksrh gAS ^igy&s vkuk] igy&s tkuk* lw= ekurk gS fd lpw hc) lkeku dh o s en sa tk s igy s [kjhnh ;k mRikfnr dh xbZ Fkh mudk miHkkxs igy s fd;k tkrk gS ;k o s igy s cps h tkrh gS]a vkSj ifj.kke&Lo:i vofèk d s var es a lpw hc) lkeku e sa 'k"sk jg tku s okyh en sa o s¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 gksrh gS a tk s vHkh gky gh e sa [kjhnh ;k mRikfnr dh xbZ gAS Hkkfjr vkSlr ykxr lw= ds varxZr izR;ds en dh ykxr dk fuèkkZj.k vofèk dh 'kq:vkr ij leku enk sa dh ykxrk sa vkSj vofèk d s nkSjku [kjhnh xbZ ;k mRikfnr leku enk sa dh ykxr d s Hkkfjr vkSlr l s fd;k tkrk gSA vkSlr dh x.kuk] m|e dh ifjfLFkfr;k sa ij fuHkZj djr s gq,] vkofèkd vkèkkj ij ;k izR;ds vfrfjDr yknku ¼f'kieVsa ½ izkIr fd; s tku s d s le; dh tk ldrh gSA ykxr ds eki gsrq rduhdsa 18. ;fn ifj.kke okLrfod ykxr d s lfUudV g Sa rk s lpw hc) lkeku dh ykxr d s eki dh dqN rduhdk]sa tSl s fd ekud ykxr i)fr dk ;k QqVdj i)fr dk iz;kxs lqfoèkk d s fy, fd;k tk ldrk gASa ekud ykxr]sa lkefxz;k sa vkSj ifwrZ;k sa d s miHkkxs ] Je] n{krk rFkk {kerk mi;kxs d s lkekU; Lrjk sa dk s è;ku e sa j[krh gSA mudk fu;fer :i l s iqufoZykds u vkSj ;fn vko';d gk s rk s fo|eku fLFkfr;k sa dk s è;ku e sa j[kr s gq, iqujh{k.k fd;k tkrk gAS 19. QqVdj i)fr dk izk;% QqVdj O;kikj e sa cM+h l[a ;k e sa rhoz xfr d s cny jgh mu enksa d s lwphc) lkeku dk s ekiu s d s fy, iz;kxs fd;k tkrk gS] ftudk ykHk varj leku gk s vkSj ftud s fy, vU; ykxr i)fr;k sa dk iz;kxs djuk vO;ogkfjd gSA lpw hc) lkeku dh ykxr] lpw hc) lkeku d s fcØh eYw ; l s mfpr ldy ykHk&varj d s izfr'kr dk s ?kVk dj fuèkkZfjr fd;k tkrk gSA iz;qDr izfr'kr ml lpw hc) lkeku dk s è;ku es a j[krk gS] tk s mldh okLrfod fcØh dher l s uhp s yk;k tk pqdk gASa izR;ds QqVdj dk;kyZ ; d s fy, izk;% ,d vkSlr izfr'kr dk iz;kxs fd;k tkrk gSA 'kq) olwyuh; ewY; 20. lpw hc) lkeku dh ykxr] olyw uh; ugh a gk s ldrh] ;fn og lpw hc) lkeku u"V gk s tk,¡] ;k o s i.w kZr% ;k v'a kr% vizpfyr gk s tk,]a ;k ;fn mudh fcØh dher sa fxj xbZ gkAsa ;fn dk;Zi.w kZ gkus s dh vuqekfur ykxr sa ;k fcØh d s fy, vko';d vuqekfur ykxr sas c< + xbZ gk sa rk s Hkh lpw hc) lkeku dh ykxr sas olyw uh; ugh a gk s ldrh gASa lpw hc) lkeku dh ykxr dk s 'kq) olyw uh; eYw ; rd vifyf[kr dju s dh dk;Ziz.kkyh bl fopkj l s lxa r gS fd vkfLr;k sa dk s mudh fcØh ;k iz;kxs l s izkIr gkus s okyh vifs{kr jdek sa l s vfèkd jde ij ugh a fy;k tkuk pkfg,A 21. lpw hc) lkeku dk s lkekU;rk% 'kq) olyw uh; eYw ; rd en&nj&en vkèkkj ij vifyf[kr fd;k tkrk gAS rFkkfi dqN ifjfLFkfr;k sa e]sa leku vkSj lEcfaèkr enk sa dk s legw c) djuk mi;qDr gk s ldrk gAS ;g leku mRiknu j[s kk l s lca faèkr lpw hc) lkeku dh mu enk sa dk s ekeyk gS] ftud s mí's ; ;k vfUre mi;kxs leku g S vkSj tk s leku HkkSxkfsyd {ks= es a mRikfnr vkSj foif.kr dh tkrh gS vkSj ftUg sa ml mRiknu j[s kk e sa vU; enk sa l s O;ogkfjd :i l s i`Fkdr% eYw ;kfadr ugh fd;k tk ldrk gSA lpw hc) lkeku d s oxhZdj.k d s vkèkkj ij lpw hc) lkeku dk s vifyf[kr djuk mi;qDr ugh a gS] mnkgj.k d s fy,] rS;kj eky ;k fof'k"V dkjckj [kMa e sa lHkh lpw hc) lkekuA 22. 'kq) olyw uh; eYw ; d s vuqeku] lpw hc) lkeku }kjk vifs{kr eYw ; d s fo"k; e sa yxk, x, vuqekuk sa d s le; miyCèk vR;fèkd fo'oluh; lk{; ij vkèkkfjr gksr s gASa ;g vuqeku rqyui= dh rkjh[k d s ckn ?kVu s okyh ?kVukvk sa l s izR;{kr% lca fèkr dher ;k ykxr d s ifjorZuk sa ij ml lhek rd fopkj djr s gS]a ftl rd ,slh ?kVuk,¡ rqyui= dh rkjh[k dk s fo|eku fLFkfr;k sa dh iqf"V djrh gASa 23. 'kq) olyw uh; eYw ; d s vuqeku lpw hc) lkeku dk s èkkfjr dju s d s iz;kts u ij Hkh fopkj djr s gSAa mnkgj.k d s fy, iq"V foØ; ;k lsok lfaonk dk s iwjk dju s d s fy, èkkfjr lpw hc) lkeku dh ek=k dk 'k)q owlyuh; eYw ;] lfaonk dherk sa ij vkèkkfjr gksrk gSA ;fn foØ; lfaonk j[k s x, lwphc) lkeku dh ek=k l s de d s fy, gS rk s vfrfjDr lpw hc) lkeku dk 'kq) olyw uh; eYw ; lkekU; foØ; eYw ;k sa ij vkèkkfjr gksrk gSA èkkfjr lpw hc) lkeku dh ek=kvk sa l s vfèkd d s fy, iq"V foØ; lfaonkvk sa ij vkdfLed gkfu;k sa vkSj iq"V Ø; lfaonkvk sa d s lca èa k e sa vkdfLed gkfu;k sa dk y[s kk ekud 4 vkdfLedrk,¡ rFkk rqyu i= dh rkjh[k d si'pkr~ gkuss okyh ?kVuk,¡] e sa fu:fir fl)kark sa d s vuqlkj ifzriknu fd;k tkrk gAS 24. lpw hc) lkeku d s mRiknu e sa iz;kxs gsrq j[kh xbZ lkefxz;k¡ vkSj vU; ifwrZ;k sa dk s ykxr l s uhp s vifyf[kr ugh a fd;k tkrk gS] ;fn rS;kj mRikn ftle sa o s lfEefyr gkxsa ]s ykxr ij ;k ykxr l s Åij foØ; fd; s tku s d s fy, vifs{kr gASa rFkkfi] tc lkefxz;k sa dh dher e sa deh gk s jgh gk sa vkSj ;g vuqeku yxk;k tkrk gS fd rS;kj mRiknk sa dh ykxr 'kq) owlyuh; eYw ; ls vfèkd gkxs h] rk s lkefxz;k¡ 'kq) olyw uh; eYw ; rd vifyf[kr dh tkrh gASa ,slh ifjfLFkfr;k sa e sa lkefxz;k sa dh izfrLFkkfir ykxr] mudh owlyuh; eYw ; dk loksZÙke miyCèk eki gk s ldrk gSA6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 25. 'kq) olyw uh; eyw dk fuèkkZj.k iRz ;ds rqyu i= dh rkjh[k dk s fd;k tkrk gAS izdVu 26. foÙkh; fooj.kksa esa fuEufyf[kr izdV fd;k tkuk pkfg;s % ¼d½ iz;qDr ykxr lw= lfgr lwphc) lkeku ds ekius esa viukbZ xbZ ys[kk uhfr;ka( vkSj ¼[k½ lwphc) lkeku dh dqy dSfjax jde vkSj m|e ds fy, mldk mi;qDr oxhZdj.kA 27. lpw hc) lkeku d s fHkUu oxhZdj.k e sa èkkfjr lpw hc) lkeku dh dSfjxa jdek sa d s vkSj bu vkfLr;k sa e sa ifjorZu dh lhek l s lEcfaèkr tkudkjh foÙkh; fooj.kk sa d s mi;kxs dÙkkZvk sa d s fy, mi;kxs h gksrh gSAa lpw hc) lkeku d s lkekU; oxhZdj.ke saa fuEufyf[kr lfEefyr gS% ¼d½ dPpk eky vkSj ?kVd ¼[k½ fuekZ.k ;k mRiknuk/khu oLr,q a ¼izxfr”khy dk;Z½ ¼x½ rS;kj oLrq, a ¼?k½ O;kikj e sa LVkWd ¼O;kikj d s fy, vf/kxgz hr oLrqvk saa d s lca /a k e½saa ¼M½+ LVksj o Livs j ikVZ ¼p½ QqVdj vktS kj ¼N½ vU; ¼izdf`r Li’V dj½saA” 6g eyw fu;e e sa ^^vuqyXud^^ e sa ^^y[s kk ekud^^ “kh’kZ d s v/khu ^^y[s kk ekud ¼,,l½ 4^^ d s LFkku ij fuEufyf[kr y[s kk ekud j[k s tk,¡x]s vFkkZr~ %& ∗∗∗∗ ^^ys[kk ekud 4 vkdfLedrk,¡ rFkk rqyui= dh rkjh[k ds i'pkr~ gksus okyh ?kVuk,¡ ¼bl y[skk ekud e sadqN ekVs sfrjN sVkbi vkSj dqN lhèk sVkbZi e saO;ofLFkr iSjk lfEefyr gS] ftudk leku izkfèkdkj gAS ekVs sfrjN sVkbi e safn; sx, iSjk eq[; fl)kar minf'kZr djr sgASa bl y[skk ekud dk svfèklpwuk d sizfr mikcèak d sHkkx d e savrfaoZ"V lkèkkj.k vuqn'skk sad slnaHkZ e sai<+k tkuk pkfg;As½ izLrkouk 1- ;g ekud foÙkh; fooj.k e sa fuEufyf[kr enk sa d s ifzriknu l s lca faèkr gS a % ¼d½ vkdfLedrk,¡( vkSj ¼[k½ rqyui= dh rkjh[k d s i'pkr~ gkus s okyh ?kVuk,¡A 2- fuEufyf[kr fo"k;] ftudk ifj.kke vkdfLedrk,¡ gk s ldrk gS] mudk s ykx w fo'k"sk fopkjk sa dk s è;ku e sa j[k dj] bl ekud d s dk;Z{ks= l s vioftZr fd, x, g Sa % ¼d½ thou chek rFkk lkèkkj.k chek m|ek sa }kjk tkjh dh xbZ ikfyfl;k sa d s dkj.k mRiUu mudk nkf;Ro ( ¼[k½ lsokfuo`fÙk izlfqoèkk ;kts ukvk sa d s vèkhu ckè;rk,a ( vkSj ¼x½ nh?kZdkyhu iêk&lfaonkvk sa l s mn~Hkwr gkus s okyh izfrc)rk,Aa ∗ bl ekud d s lHkh iSjk] tk s vkdfLedrkvk sa l s lca faèkr gS] dsoy ml lhek rd ykx w gksrs gS]a tgk¡ rd o s dUs nzh; ljdkj }kjk fofgr y[s kk ekudk sa d s vUrxZr ugh a vkr s gS]a mnkgj.k d s fy,] foÙkh; vkfLr;k sa d s ál] tSl s fd izkI; dk ál ¼lkekU;r% Mcw ar vkSj 'kda kLin _.k d s micUèk :i e sa Kkr gS½ bl ekud }kjk 'kkflr gksr s gSAa¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 7 ifjHkk"kk,¡ 3- fuEufyf[kr 'kCnksa dks fofufnZ"V vFkks± esa bl ekud esa iz;ksx fd;k x;k gS % 3-1- vkdfLedrk ,d ,slh fLFkfr vFkok ifjfLFkfr gS] ftldk vafre ifj.kke] ykHk vFkok gkfu] ,d vFkok vusd vfuf'pr Hkkoh ?kVukvksa ds ?kVus vFkok u ?kVus ij gh Kkr vFkok voèkkfjr gksxkA 3-2- rqyui= dh rkjh[k ds i'pkr~ gksus okyh ?kVuk,¡] os egRoiw.kZ ?kVuk,¡ gSa] vuqdwy rFkk izfrdwy nksuksa gh] tks rqyui= dh rkjh[k rFkk dEiuh ds ekeys esa funs'kd cksMZ }kjk vkSj fdlh vU; bdkbZ ds ekeys esa rRLFkkuh vuqeksnu izkfèkdkjh }kjk foÙkh; fooj.k dk vuqeksnu djus dh rkjh[k ds chp esa ?kfVr gksrh gSA nks rjg dh ?kVukvksa dh igpku dh tk ldrh gS % ¼d½ os tks rqyui= dh rkjh[k dks fo|eku ifjfLFkfr;ksa dk vkSj vfèkd lk{; iznku djrs gSa ( vkSj ¼[k½ os tks mu ifjfLFkfr;ksa dk ladsr ns ldsa tks rqyui= dh rkjh[k ds i'pkr~ mRiUu gqbZ gksaA Li"Vhdj.k 4- vkdfLedrk,¡ 4-1- bl ekud e sa ^^vkdfLedrk,¡** 'kCn dk iz;kxs rqyui= dh rkjh[k dk s ,slh fLFkfr vFkok ifjfLFkfr;k sa rd lhfer fd;k x;k gS] ftldk foÙkh; iHz kko Hkfo"; dh ?kVukvk sa d s ?kfVr gkus s vFkok u gkus s ij fuèkkfZjr fd;k tkuk gksrk gAS 4-2- fdlh m|e d s vuds pky w rFkk vkof`r fØ;kdykik sa d s fy, foÙkh; fooj.kk sa e sa of.kZr dh tku s okyh jdek sa dk s fuèkkZfjr dju s d s fy, vuqekuk sa dh vko';drk gksrh gAS rFkkfi] fuf'pr :i l s ?kVu s okyh ?kVuk,¡ rFkk vfuf'pr ?kVukvk sa d s chp vUrj vo'; djuk pkfg;As ;g rF; fd dkbs Z vuqeku yxk;k tkuk gS] Lor% gh ,slh vfuf'prrk dk s tUe ugh a nsrk] tk s vkdfLedrk dh fo'k"skrk crkrh gSA mnkgj.kkFkZ] ;g rF; fd vo{k;.k dk fuèkkZj.k dju s d s fy, mi;kxs h thou dk vuqeku yxk;k tkrk gS] vo{k;.k dk s vkdfLedrk ugh a cukrk gS] D;kfsad vkfLr d s mi;kxs h thou dh ikfj.kkfed lekfIr vfuf'pr ugh a gSA blh izdkj izkIr lsokvk sa d s cny s n;s èku iSjk 3-1 e sa nh xbZ ifjHkk"kk d s vuqlkj vkdfLedrk ugh a gS] ;|fi jde dk vuqeku yxk;k x;k gk s ldrk gS] D;kfsad bl rF; d s ckj s es a dqN Hkh vfuf'prrk ugh a gS fd bu ckè;rkvk sa dk s mixr fd;k tk pqdk gSA 4-3- Hkfo"; dh ?kVukvk sa l s lca faèkr vfuf'prrk dk s ifj.kkek sa dh J.s kh e sa O;Dr fd;k tk ldrk gAS bl J.s kh dk s ek=kRed lEHkkoukvk sa e sa O;Dr fd;k tk ldrk gS] fdUrq vfèkdre ifjfLFkfr;k sa e]sa ;g 'kq)rk d s ,d ,sl s Lrj dk l>q ko nsrh g S ftldk miyCèk lpw ukvk sa l s lk{; ugh a fd;k tkrk gSA vr% lHa kkfor ifj.kkek sa dk o.kZu ogk¡ d s flok; tgk¡ ij] mfpr ek=kRed izLrfqrdj.k O;ogk;Z gS] lkèkkj.kr;k fd;k tk ldrk gSA 4-4- vkdfLedrkvk sa d s ifj.kkeksa rFkk foÙkh; izHkko d s vuqekuksa dk fuèkkZj.k m|e d s izcUèku d s fu.kZ; }kjk fd;k tkrk gSA ;g fu.kZ; foÙkh; fooj.k d s vuqekns u dh rkjh[k dk s miyCèk lpw uk ij fopkj dju s ij vkèkkfjr gksrk gS rFkk ble sa rqyu i= dh rkjh[k d s i'pkr ~ gkus s okyh ?kVukvk sa dk iqufoZykds u ftl s bl izdkj d s lOa;ogkjk sa d s vuHq ko l s vuqifwjr fd;k x;k gk s rFkk dqN ekeyk sa e]sa Lora= fo'k"skKk sa dh fjikVs Z lfEefyr gkxs hA 5- vkdfLed gkfu;ksa dk ys[kk izfriknu 5-1- vkdfLed gkfu d s y[s kk izfriknu dk fuèkkZj.k vkdfLedrk d s iRz ;kf'kr ifj.kke d s vkèkkj ij fd;k tkrk gSAa ;fn bl ckr dh lEHkkouk gk s fd vkdfLedrk d s dkj.k m|e dk s gkfu gkxs h rk s ,slh gkfu d s fy, foÙkh; fooj.kk sa esa micUèk djuk foods 'khy gkxs kA 5-2- foÙkh; fooj.k e sa micfaèkr dh tku s okyh vkdfLed gkfu dh jde dk vuqeku iSjk 4-4 e sa nh xbZ lpw uk d s vkèkkj ij fd;k tk ldrk gSA 5-3- ;fn vkdfLed gkfu dh jde dk fuèkkZj.k dju s esa ijLij fojkès kh vFkok vi;kZIr lk{; g Sa rk s ,slh n'kk e sa vkdfLedrk d s fo|eku gkus s rFkk mldh iÑz fr dk idz Vu fd;k tkuk pkfg;As8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 5-4- m|e dk s gkus s okyh Hkkjh gkfu dk s de fd;k tk ldrk g S vFkok mll s cpk tk ldrk gS] D;kfsad vkdfLed nkf;Ro dh lca faèkr izfr&nkok sa vFkok rhlj s i{kdkj d s fo:) nko s d s lkFk rqyuk dh tkrh gSA ,sl s ekeyk sa e sa micUèk dh jde dk fuèkkZj.k] ml nko s d s vèkhu lHa kkfor olyw h dk s è;ku e sa j[kr s gq, fd;k tkrk gS] ;fn mld s ekiu vFkok olyw h d s lca èa k e sa egRoi.w kZ vfuf'prrk fo|eku ugh a gksrh gSA vkdfLed nkf;Ro dh izÑfr rFkk ldy jde l s lca faèkr mfpr izdVu Hkh fd;k tkrk gSA 5-5- xkjVa h] fefrdkVk fofue; i=k sa l s mRiUu ckè;rk,¡] rFkk blh izdkj opuc) fd, x, vU; ckè;rkvk sa dh fo|ekurk rFkk jde dk s foÙkh; fooj.kk sa e sa lkekU;rk% fVIi.k d s :i e sa fn[kk;k tkrk gS] gkykfad bll s m|e dk s gkfu gkus s dh lHa kkouk yxHkx ugh a d s cjkcj gksrh gSA 5-6- lkekU; vFkok vfofufn"ZV dkjckjh tkfs[kek sa d s lca èa k e sa vkdfLedrk d s micUèk ugh a fd; s tkr s gS]a D;kfsad o s rqyui=k dh rkjh[k dk s fo|eku ifjfLFkfr;k sa vFkok fLFkfr;k sa l s lca faèkr ugh a gksrAs 6- vkdfLed ykHkksa dk ys[kk izfriknu 6-1- vkdfLed ykHkk sa dk s foÙkh; fooj.kk sa e sa vfHkKkr ugh a fd;k tkrk g]Sa D;kfsad bud s vfHkKku dk ifj.kke ,sl s jktLo dk s vfHkKkr djuk gk s ldrk gS] tk s dHkh owly u gkAs rFkkfi] tc oLrqr% fdlh ykHk dh olyw h fuf'pr gk s rk s ,slk ykHk vkdfLedrk ugh a gS vkSj ,sl s ykHk dk y[s kk mi;qDr gAS 7- ,slh jdeksa dk fuèkkZj.k] ftl ij vkdfLedrkvksa dks foÙkh; fooj.kksa esa lfEefyr fd;k tkrk gS 7-1- og jde ftl ij foÙkh; fooj.kk sa e sa fdlh vkdfLedrk dk s fn[kk;k tkrk gS] foÙkh; fooj.kk sa d s vuqekns u dh rkjh[k ij miyCèk lpw uk ij fuHkZj djrh gSA vkdfLedrk dh igpku dju s rFkk ml jde dh x.kuk dju s e]sa ftl ij bu vkdfLedrkvk sa dk s foÙkh; fooj.kk sa e sa 'kkfey fd;k tkrk g Sa rqyui= dh rkjh[k d s i'pkr~ gkus s okyh ,slh ?kVukvk sa dk s Hkh è;ku e sa j[kuk pkfg; s tk s ;g lda sr nsrh gS a fd rqyu i= dh rkjh[k dk s fdlh vkfLr e sa ál gk s ldrk Fkk vFkok ,d nkf;Ro mRiUu gk s ldrk FkkA 7-2- dqN ekeyk sa e]sa izR;ds vkdfLedrk dh i`Fkd :i l s igpku dh tk ldrh gS] rFkk vkdfLedrk dh jkf'k d s fuèkkZj.k e sa fopkj e sa yh xb Z izR;ds fLFkfr dh fo'k"sk ifjfLFkfr;k sa dh igpku dh tk ldrh gSA m|e d s fo:) ,d egRoi.w kZ dkuuw h nkok bl idz kj dh vkdfLedrk dk s iznf'kZr dj ldrk gSA ,slh vkdfLedrk dk eYw ;kda u dju s e sa izcUèku }kjk fopkj e sa fy, tku s oky s rF;k sa e]sa foÙkh; fooj.kk sa d s vuqekns u dh rkjh[k dk s nko s dh izxfr] tgk ¡ vko';d gk]s dkuuw h fo'k"skKk sa vFkok vU; lykgdkjk sa dh jk;a]s blh izdkj d s ekeyk sa esa m|e dk vuqHko rFkk blh izdkj dh fLFkfr;k sa esa vU; m|eksa dk vuqHko gAS 7-3- ;fn vfuf'prrk] ftlu s ,d iF` kd lOa;ogkj d s lca èa k e sa vkdfLedrk dk l`tu fd;k g]S blh izdkj d s lOa;ogkjk sa d s legw d s fy, ,d tSlh gS] rc vkdfLedrk dh jde dk s iF` kd :i l s fuf'pr dju s dhs vko';drk ugh a gS fdUrq blh izdkj d s lOa;ogkjk sa d s legw ij vkèkkfjr gk s ldrh gAS ,slh vkdfLedrkvk sa dk ,d mnkgj.k izkI; y[s kkvk sa dk vuqekfur vlxa zguh; Hkkx gk s ldrk gAS ,slh vkdfLedrkvk sa dk ,d vkSj mnkgj.k cps s gq, mRikn dh okjfaV;k a gaAS ; s ykxr sa izk;% ckjca kj mixr dh tkrh g Sa rFkk vuqHko ,slk mik; iznku djrk gS ftld s }kjk nkf;Ro vFkok gkfu dh jde dk vuqeku mfpr Lrj dh 'kq)rk rd yxk;k tk ldrk gS] gkykfad mu lOa;ogkjk sa dh fo'k"sk igpku ugh a dh tk ldrh] ftud s ifj.kkeLo:i gkfu vFkok nkf;Ro gqvk FkkA bu ykxrk sa d s micUèk d s ifj.kkeLo:i budk s mlh y[s kk vofèk e sa vfHkKkr fd;k tkrk g Sa ftue sa lca faèkr lOa;ogkj fd, x, FkAs 8- rqyui= dh rkjh[k ds i'pkr~ dh ?kVuk,¡ 8-1- o s ?kVuk,¡] tk s rqyui= dh rkjh[k rFkk ftl rkjh[k dk]s foÙkh; fooj.kk sa dk vuqekns u fd;k x;k gS] d s chp ?kfVr gbq Z g]Sa o s rqyui= dh rkjh[k dk s vkfLr;k sa rFkk nkf;Rok sa d s lek;kstu dh vko';drk dh vksj ladsr dj ldrh gS a vFkok mld s izdVu dh vi{s kk dj ldr s gASa 8-2- rqyui= dh rkjh[k d s i'pkr~ gkus s okyh ?kVukvk sa d s fy, vkfLr;k sa rFkk nkf;Rok sa dk lek;kts u vifs{kr gksrk gS] tk s rqyui= dh rkjh[k dk s fo|eku ifjfLFkfr;k sa l s lca faèkr jdek sa d s fuèkkZj.k dk s lkjoku :i l s iHz kkfor dju s okyh vfrfjDr lqpuk iznku djrk gSA mnkgj.kkFkZ] fdlh O;kikfjd izkI; y[s kk ij gkfu d s fy, dkbs Z ,slk lek;kts u fd;k tk ldrk gS] ftldh iqf"V fdlh xzkgd d s fnokfy;kiu l s gksrh gS] tk s fd rqyui= dh rkjh[k d s i'pkr ~ ?kfVr gksrk gAS¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 9 8-3- rqyui= dh rkjh[k d s i'pkr~ gkus s okyh ?kVukvk as d s fy, vkfLr;k sa rFkk nkf;Rok sa dk lek;kts u djuk mfpr ugh a gS] ;fn ,slh ?kVuk,¡ rqyui= dh rkjh[k dk s fo|eku ifjfLFkfr;k sa l s lca faèkr ugh a gaAS bldk mnkgj.k rqyui= dh rkjh[k rFkk foÙkh; fooj.k d s vuqekns u dh rkjh[k d s eè; fofuèkkuk sa d s cktkj eYw ;k sa e sa fxjkoV gaAS cktkj eYw ;k sa e sa lkèkkj.k mrkj p<+ko dk lkèkkj.kr% rqyu i=k dh rkjh[k dk s fofuèkkuk sa dh ifjfLFkfr l s lca èa k ugh a gksrk gS] fdUr q mu ifjfLFkfr;k sa dk s ifjyf{kr djr s gS] tk s vkxkeh vofèk e sa ?kfVr gbq Z gASa 8-4- lkekU;r% rqyu i= dh rkjh[k d s i'pkr~ gkus s okyh ?kVuk,¡] tk s foÙkh; fooj.kk sa e sa of.kZr vkda M+k as dk s izHkkfor ugh a djrh g]Sa dk s foÙkh; fooj.kk sa esa izdV dju s dh vko';drk ugh a gkxs h] ;|fi ; s ?kVuk,¡ bruh egRoi.w kZ gk s ldrh g Sa fd budk izdVu vuqekns u vfèkdkjh dh fjikVs Z e sa gkus s dh vi{s kk gksrh gS] ftll s dh foÙkh; fooj.kk sa dk s iz;kxs dju s oky]s mfpr eYw ;kda u dj ld as rFkk fu.kZ; y s ldAsa 8-5- dqN ,slh ?kVuk,¡ ga]S ;|fi o s rqyui= dh rkjh[k d s i'pkr~ gksrh g]Sa ftUg sa dkuuw h vi{s kkvk sa d s dkj.k vFkok mudh fo'k"sk izÑfr d s dkj.k db Z ckj foÙkh; fooj.kk sa e sa ifjyf{kr fd;k tkrk gAS mnkgj.kkFkZ] ;fn rqyui= dh rkjh[k d s Ik”pkr ~ vkSj rqyui= dk s tkjh dju s dh Lohd`fr l s igy s ykHkk”a k ?kkfs’kr fd; s tkr s g Saa rk s rqyui= dh frfFk dk s ykHkk”a k nkf;Ro e saa ekU; ugh a gkxsa s D;kfsad ml le; og nkf;Ro fo|eku ugh a gAS yfsdu ;fn dkuuw h vi{s kk g S rk s ml s ekU; fd;k tk,xkA bu ykHkk”a kk saa dk s ukVs ¼fVIi.kh½ e saa idz V fd;k tk,xk A 8-6- rqyui= dh rkjh[k d s i'pkr~ gkus s okyh ?kVuk,¡ ;g lda sr n s ldrh gS a fd m|e ,d leqRFkku ugh a jgh gSA izpkyu ykHkk sa rFkk foÙkh; fLFkfr e sa fxjkoV ;k rqyui= dh rkjh[k d s i'pkr~ m|e d s vfLrRo rFkk vkèkkj dk s izHkkfor dju s oky s vklkekU; ifjorZu ¼mnkgj.kkFk Z eq[; mRiknu l;a a= dk rqyui= dh rkjh[k d s i'pkr~ vkx yxu s d s dkj.k fouk'k½ ;g fopkj dju s dh vksj lda sr dj ldr s gS a fd D;k foÙkh; fooj.kk sa dk s rS;kj djus es a pyk;eku leqRFkku dh eyw y[s kk ekU;rk dk iz;kxs djuk mi;qDr gSA 9- izdVu 9-1- bl ekud e sa of.kZr idz Vu dh vi{s kk,¡ dsoy mu vkdfLedrkvk sa rFkk ?kVukvk sa d s lca èa k e sa ykx w gksrh g Sa tk s egRoi.w k Z lhek rd foÙkh; fLFkfr dk s iHz kkfor djrh gSAa 9-2 ;fn vkdfLed gkfu d s fy, micUèk ugh a fd;k tkrk gS rk s bldh iÑz fr rFkk bld s foÙkh; izHkko d s vuqeku dk s tc rd gkfu dh lHa kkouk ux.; u gk]s lkekU;r% fVIi.k d s :i e sa izdV fd;k tkrk gS ¼iSjk 5-5 e sa mfYyf[kr ifjfLFkfr;k sa d s vfrfjDr½A ;fn foÙkh; izHkko dk fo'oluh; vuqeku ugh a yxk;k tk ldrk gS rk s bl rF; dk s izdV fd;k tkrk gSA 9-3 tc rqyui= dh rkjh[k d s i'pkr~ gkus s okyh ?kVuk,¡ vueq knus vfèkdkjh dh fjikVs Z e sa izdV dh tkrh g]Sa rc tk s lpw uk nh tkrh ga S mle]sa ?kVukvk sa dh iÑz fr rFkk mud s foÙkh; iHz kkok sa dk vuqeku ;k ;g dFku fd ,slk vuqeku ugh a yxk;k tk ldrk] 'kkfey gksrk gSA eq[; fl)kUr vkdfLedrk,¡ 10- fdlh vkdfLed gkfu dh jde ds fy, micUèk ykHk gkfu fooj.k esa ,d izHkkj ds :i esa djuk pkfg,] ;fn % ¼d½ ;g laHkkO; gS fd Hkkoh ?kVuk,¡ ;g iqf"V djsaxh fd] laHkkfor lacafèkr olwyh dks è;ku esa j[kus ds i'pkr~] rqyu i= dh rkjh[k dks dksbZ vkfLr âkflr gks xbZ gS vFkok nkf;Ro mixr gks pqdk gS] vkSj ¼[k½ ikfj.kkfed gkfu dh jde dk mfpr vuqeku yxk;k tk ldrk gSA 11- foÙkh; fooj.kksa esa vkdfLed gkfu ds fo|eku gksus dk izdVu fd;k tkuk pkfg;s ;fn iSjk 10 dh dksbZ Hkh 'krZ iwjh ugha dh x;h gks] tc rd fd gkfu dh lEHkkouk ux.; u gksA 12- vkdfLed ykHkksa dks foÙkh; fooj.kksa esa vfHkKkr ugha fd;k tkuk pkfg;sA10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] rqyui= dh rkjh[k ds i'pkr~ gksus okyh ?kVuk,¡ 13- rqyui= dh rkjh[k ds i'pkr~ gksus okyh mu ?kVukvksa ds fy, vkfLr;ksa rFkk nkf;Roksa dk lek;kstu djuk pkfg,] tks rqyui= dh rkjh[k dks fo|eku ifjfLFkfr;ksa ls lacafèkr jdeksa ds vuqeku esa lgk;rk gsrq vfrfjDr lk{; iznku djrh gS vFkok ;g ladsr nsrh gS fd pyk;eku leqRFkku dh ewy ys[kk èkkj.kk ¼vFkkZr~ m|e ds vfLrRo vFkok vkèkkj dk cuk jguk½ mi;qDr ugha gSA 14- ;fn ,d m|e rqyui= dh rkjh[k ds Ik’pkr~ vius 'ks;j/kkjdksaa dks ykHkka’k ?kksf"kr djrk gS rks og bu ykHkka’kksaa dks ml rkjh[k ds rqyui= esaa nkf;Ro ds :Ik esaa rc rd ekU; ugha djsxk tc rd dkuwuh :Ik ls vU;Fkk ekU; djus dh vis{kk u gksA bu ykHkka’kksaa dks rqyui= ds uksV ¼fVIif.k;ksaa½ esaa izdV fd;k tk,xk A 15- vuqeksnu vfèkdkjh dh fjiksVZ esa rqyui= dh rkjh[k ds i'pkr~ gksus okyh ,slh ?kVukvksa dk izdVu gksuk pkfg;s] tks m|e dh foÙkh; fLFkfr dks izHkkfor djus okys lkjoku ifjorZuksa rFkk izfrc)rkvksa dks iznf'kZr djrh gSaA izdVu 16- ;fn bl ekud ds iSjk 11 }kjk vkdfLedrkvksa dk izdVu visf{kr gS] rks fuEufyf[kr lwpuk iznku dh tkuh pkfg;s% ¼d½ vkdfLedrk dh izÑfr ( ¼[k½ os vfuf'prrk,¡ ftuls Hkkoh ifj.kke ij izHkko iM+ ldrk gS ( ¼x½ foÙkh; izHkko dk vuqeku ;k ;g dFku fd ,slk vuqeku ugha yxk;k tk ldrkA 17- ;fn vuqeksnu vfèkdkjh dh fjiksVZ esa rqyui= dh rkjh[k ds i'pkr~ gksus okyh ?kVukvksa dk izdVu bl ekud ds iSjk 15 ds vuqlkj visf{kr gS rks fuEufyf[kr lwpuk nh tkuh pkfg;s % ¼d½ ?kVuk dh izÑfr ( ¼[k½ foÙkh; izHkko dk vuqeku ;k ;g dFku fd ,slk vuqeku ugha yxk;k tk ldrkA ¼[k½ foÙkh; izHkko dk vuqeku ;k ;g dFku fd ,slk vuqeku ugha yxk;k tk ldrkA ” 7g eyw fu;e esa ^^vuqyXud^^ e sa ^^y[s kk ekud^^ “kh’kZ d s v/khu ^^y[s kk ekud ¼,,l½ 6^^ dk ykis fd;k tk,xkA 8g eyw fu;e esa ^^vuqyXud^^ e sa ^^y[s kk ekud^^ “kh’kZ d s v/khu ^^y[s kk ekud ¼,,l½ 10^^ d s LFkku ij fuEufyf[kr y[s kk ekud j[k s tk,¡x]s vFkkZr~ %& ^^ys[kk ekud 10 laifÙk] la;a= vkSj miLdj ¼bl y[skk ekud e sadqN eksVs frjNs VkbZi vkSj dNq lh/k sVkbZi e saO;ofLFkr iSjk lfEefyr g]Sa ftudk leku izkf/kdkj gAS ekVs sfrjN sVkbZi e safn; sx; siSjk eq[; fl)kar minf”kZr djr sgASa bl y[skk ekud dk svf/klpwuk d sizfr mikc/ak d sHkkx d e savrfaoZ’V lk/kkj.k vuqn”skksa d slnaHk Ze sai<+k tkuk pkfg;As½ mmmmíííí””ss””ss;;;; 1- bl ekud dk mí”s ; lEifÙk] l;a a= vkSj miLdj d s fy, y[s kk izfØ;k fu/kkfZjr djuk gS rkfd foÙkh; fooj.kk sa d s mi;kxs dÙkkZvk sa dk s ,d izfr’Bku }kjk mldh lEifÙk] l;a a= vkSj miLdj e sa fd, x, fuo”s k ¼fofu/kku½ vkSj ,sl s fuo”s k esa ifjorZuk sa d s ckj s e sa lpw uk dh vko”;d tkudkjh izkIr gk s ldAs lEifÙk] l;a a= vkSj miLdj d s y[s kk sa d s izeq[k eqn~n s g S %¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 11 vkfLr;k aas dh ekU;rk] ¼vfHkKku½] mudh vxz.khr ¼dSfjxa ½ jkf”k;k sa dk fu/kkZj.k vkSj eYw ;gzkl ¼vo{k;.k½ iHz kkj rFkk mud s lca /a k e sa ekU; {kfrxzLrrk gkfu;kAa dk;Z{ks= 2- ;g ekud lEifÙk] la;a= vkSj miLdj ds ys[ks ij ykxw fd;k tk,xk] flok; blds] tc ys[ks ds fy, dksbZ vU; ys[kk ekud fdlh vyx ys[kk fof/k dh vis{kk djrk gS ;k bldh vuqefr nsrk gSA 3- ;g y[s kk ekud fuEufyf[kr ij ykx w ugh a gksrk % ¼d½ /kkjd iknik sa ¼ikS/kk½sa dk s NkMs d+ j] d`f’kd dk;Zdykik sa l s lca fa/kr tSfod vkfLr;kAa ;g ekud ;|fi /kkjd iknik sa ij ykx w gksrk gS yfsdu mud s mRiknk sa ij ykx w ugh a gksrk( vkSj ¼[k½ [kfut vf/kdkjk sa lfgr cds kj vkfLr;k]sa [kfutk]sa rys ] izkdf`rd xSl vkSj blh izdkj dh xSj&iqu:Rikfnr lalk/kuk sa dh [kkts o fu’d’kZ.k ij O;;A Ykfsdu] ;g ekud ml lEifÙk] l;a a= vkSj miLdj ij Hkh ykx w gksrk gS tk s mi;qZDr ¼d½ o ¼[k½ e sa ;Fkkof.kZr vkfLr;k sa d s fodkl ;k j[kj[kko e sa iz;kxs gksr s gaAS 4- vU; y[s kk ekud lEifÙk] l;a a= vkSj miLdj dh fdlh en dh ekU;rk d s fy, bl ekud l s fHkUu fdlh vyx n`f’Vdk.s k dh vi{s kk dj ldr s gASa mnkgj.kkFkZ] y[s kk ekud 19] iV~V]s ,d izfr’Bku l s ;g vi{s kk djrk gS fd og fdlh iV~Vk”kqnk lEifÙk] l;a a= vkSj miLdj d s ,d en dh ekU;rk dk eYw ;kda u tkfs[kek sa o iqjLdkjk sa d s vUrj.k d s vk/kkj ij djAs gkykfad] ,sl s ekeyk sa e sa bu vkfLr;k sa dh y[s kk fof/k d s vU; igy]w ftue sa eYw ;gzkl Hkh “kkfey gS] bl ekud }kjk fu/kkfZjr fd; s tkr s gASa 5- y[s kk ekud 13] fofu/kkuk sad sfy, y[skk esa ;Fkk ifjHkkf’kr fuo”s k lEifÙk dk y[s kk dsoy bl ekud e sa fn, x, ykxr ekWMy d s vuqlkj gh fd;k tk,xkA ifjHkk"kk,a 6 bl ekud esa fuEufyf[kr 'kCnkoyh dk iz;ksx ;gka fofufnZ"V vFkksZa esa fd;k x;k gS % d`f"kd xfrfof/k ,d izfr"Bku dk og izca/ku gS ftlesa og tSfod vkfLr;ksa dk tSfod :ikUrj.k vkSj tSfod vkfLr;ksa dh Qly dh dVkbZ djrk gS rkfd mudh fcØh djs ;k d`f"kd mRikn esa :ikarfjr djsa ;k fQj vfrfjDr tSfod vkfLr;ka l`ftr djsaA d`f"kd mRikn og d`f"k mRikn gS tks izfr"Bku tSfod vkfLr;ksa dh dVkbZ ls izkIr djrk gSA ,d /kkjd ikni og ikni gS % ¼d½ tks d`f"kd mRikn ds mRiknu ;k vkiwfrZ ds fy, iz;ksx fd;k tkrk gS ( ¼[k½ ftlls ;g vk’kk dh tkrh gS fd og 12 ekg ls vf/kd rd mRikn /kkj.k djsxk( vkSj ¼x½ ftlls izklafxd vuqi;ksxh phtksa ¼LØsi½ dh fcfØ;ksa dks NksM+dj d`f"k mRikn ds :i esa csps tkus dh vYi laHkkouk gSA fuEufyf[kr /kkjd ikni ugh a g Sa % ¼i½ o s ikni ;k ikS/k s ftUg sa blfy, mxk;k tkrk gS rkfd fodflr gkus s ij mUg sa d`f’k mRikn d s :i e sa ckn e sa dkVk tk ld s ¼tSlfsd bekjrh ydM+h d s fy, iMs +k sa dk s mxkuk½ ( ¼ii½ o s ikni ftUg sa blfy, mxk;k tkrk g S fd mUg sa d`f’k mRikn d s mRiknu d s fy, iz;kxs fd;k tk ld s vkSj bl ckr dh cgqr&gh de lHa kkouk g S fd mUg sa izfr’Bku dkV dj df`’k mRikn dh rjg cps ]s yfsdu dqN xkS.k vuiq ;kxs h ¼LØis ½ phtk sa dh fcØh dk s NkMs d+ j ¼mnkgj.k d s rkSj ij Qynkj iMs + tk s Qyk sa vkSj bekjrh ydM+h] nkus k sa iz;kts uk sa d s fy, yxk; s tkr s g½Sa ( vkSj ¼iii½ okf’kdZ ¼lkykuk½ Qly sa ¼tSl s fd eDdk ,o a xgs w¡½A Tkc /kkjd ikni dkbs Z mRikn nus k cna dj nsrk gS rk s ml s vuqi;kxs h pht le>dj dkVdj cps tk ldrk gS] tSl s dh tyku s dh ydM+hA bl izdkj dh xkS.k vuqi;kxs h pht ¼LØis ½ dh fcØh] ,d ikni dk s /kkjd ikni dh ifjHkk’kk e as jgu s l s ugha jkds xs hA ,d ^tSfod vkfLr^ ,d thfor i'kq gS1 ;k ikni gSA vxz.khr ¼dSfjax½ jkf’k og jkf’k gS] ftl ij fdlh vkfLr dh ekU;rk ¼vfHkKku½] lafpr ewY;âkl ¼vo{k;.k½] rFkk lafpr {kfrxzLrrk ¼âkl½ gkfu dks ?kVkdj dh tkrh gSA 1 df`’k l s lca fa/kr y[s kk ekud vHkh rS;kj fd;k tk jgk g S tk]s vU; ckrk sa d s lkFk&lkFk] thfor tkuojk sa dk y[s kk Hkh “kkfey djxs kA tc rd df`’k ij y[s kk ekud tkjh ugh a fd;k tkrk g]S lEifÙk] l;a a= vkjS miLdj dh ifjHkk’kk dk s ijw k dju s okys thfor tkuojk sa dk y[s kk] y[s kk ekud 10] lEifÙk] l;aa= vkSj miLdj ds vuqlkj gh gksxkA12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ykxr ,d udn ;k udnh rqY; jkf’k vFkok vU; izfrQy dk mfpr ewY; gS] ftldk fdlh vkfLr ds vf/kxzg.k ;k fuekZ.k ds fy, Hkqxrku fd;k tkrk gS ;k tgka ykxw gS] ;g og jkf’k gS tks vU; ys[kk ekud dh fof’k"V vis{kkvksa ds vuqlj.k esa izkjafHkd ekU;rk ls ml vkfLr ls lacf/kr gksrh gSaA ewY;âkl;ksX; jkf’k og jkf’k gS tks fdlh vkfLr dh ykxr gS ;k ykxr gsrq og oSdfYid vU; jkf’k gS ftlesa ls mldk vof’k"V ewY; ?kVk fn;k tkrk gSA ewY;gzkl ¼vo{k;.k½] fdlh vkfLr ds mi;ksxh thou ds nkSjku ewY;âkl;ksX; jkf’k dk ,d O;ofLFkr vkcaVu gSA izfr"Bku fof’k"V ewY; og gS] ftls izfr"Bku fdlh vkfLr ds fujUrj mi;ksx ls udn izokg ¼dS’k ¶yksa½ ds orZeku ewY; ds :i esa ikus dh o blds mi;ksxh thou ds ckn fuiVku ij ;k fQj dlh nkf;Ro ds Hkqxrku ds le; [kpZ djus dh vk’kk djrk gSA mfpr ewY; og jkf’k gS ftl ij ,d vkfLr nks tkudkj o bPNqd i{kksa ¼ikfVZ;ksa½ ds chp Lora= ysu&nsu esa fofu;fer dh tkrh gSA Ldy vxz.khr jkf’k ,d vkfLr dh ogh ykxr gS ;k ykxr ds LFkku ij dksbZ og nwljh jkf’k gS ftlesa ls ys[kk iqLrdksa esa lafpr ewY;âkl ¼vo{k;.k½ vkSj lafpr {kfrxzLrrk ¼âkl½ gkfu;ka ?kVk;h u x;h gksaA {kfrxzLrrk ¼âkl½ gkfu og jkf’k gS] ftlls fdlh vkfLr dh vxz.khr ¼dSfjax½ jkf’k mldh olwyh ;ksX; jkf’k ls vf/kd gSA lEifÙk] la;a= vkSj miLdj os ewrZ ensa gSa] tks% ¼d½ oLrqvksa ;k lsokvksa ds mRiknu ;k vkiwfrZ ds mi;ksx ds fy,] vU; dks fdjk;s ij nsus ds fy,] ;k fQj iz’kklfud mi;ksx ds iz;kstuksa ds fy, /kkfjr dh tkrh gS( vkSj ¼[k½ ftuds 12 ekg ls vf/kd dh vof/k;ksa ds nkSjku bLrseky fd;s tkus dh vk’kk gksA Oklwyh ;ksX; jkf’k og gksrh gS tks ,d vkfLr dh fuoy foØ; dher vkSj iz;ksx ewY;] bu nksuksa esa ls tks vf/kd gksA vof'k"V ewY; fdlh vkfLr dh og vuqekfur jkf’k gS tks dksbZ izfr"Bku orZeku esa vkfLr dh vk;q iwjh gksus vkSj mi;ksxh thou ds vUr esa mlds fuiVku ij vuqekfur ykxrksa dks ?kVkus ds i'pkr~ izkIr djus dh vk’kk djrk gSA mi;ksxh thou ls rkRi;Z gS& ¼d½ og vof/k ftlesa ,d vkfLr ds fdlh izzfr"Bku }kjk bLrseky ds fy, miyC/k jgus dh vk’kk jgrh gS( ¼[k½ vkfLr ls izR;kf’kr mRiknu dh la[;k ;k blls feyrh &tqyrh bdkbZ;kaA ekU;rk ¼vfHkKku½ 7 fdlh lEifÙk] la;a= vkSj miLdj dh ,d en dh ykxr dks fdlh vkfLr ds :i esa ekU;rk rHkh nh tk;sxh] ;fn] vkSj dsoy ;fn % ¼d½ bl ckr dh laHkkouk gks fd bl en ds lkFk tqM+s Hkkoh vkfFkZd ykHk izfr"Bku dks izkIr gksrs jgsaxsA ¼[k½ bl en dh ykxr dk eki fo’oluh; :i ls fd;k tk ldrk gSA 8 vfrfjDr itq Zs ¼Li;s j ikVZl½] vfrfjDr ¼LVSM ckbZ½ miLdj o lgk;d miLdj tSlh enk sa dk s bl y[s kk ekud d s vuqlj.k e sa ekU;rk rc nh tkrh gS tc o s lEifÙk] l;a =a o miLdj dh ifjHkk’kk dk s iwjk djrh g]Sa ojuk bu enk sa dk s lpw hc) leku ¼bUoVsa ªh½ e sa oxhdZ `r fd;k tkrk gSA 9 ;g ekud ekU;rk d s eki d s fy, fdlh bdkbZ dk s fu/kkZfjr ugh djrk gS] vFkkZr~ fdl en dk s lEifÙk] l;a a= o miLdj J.s kh e sa fy;k tk, vkSj fdl en dk s ughAa vr% ,d izfr’Bku dh fof”k’V ifjfLFkfr;k sa d s ekU;rk ekunMa d s iz;kxs d s fy, foods dh vko”;drk jgrh gAS ,d eki bZdkb Z dk mnkgj.k fofuekZ.kh l;a a= d s fuekZ.k e sa ,d ifj;kts uk gk s ldrk gS] u fd fuekZ.k vof/k d s nkSjku] [kpZ fd; s x; s O;; d s itaw hdj.k d s iz;kts u d s fy, mi;qDr ekeyk sa e sa ifj;kts uk dh O;fDrxr vkfLr;kAa blh rjg ;g mi;qDr gkxs k fd xSj&egRoi.w kZ enk]sa l s fd lkpa k]sa vkStkjk sa vkSj Mkb;k sa dh vyx&vyx enk sa dk s ,d lkFk fy;k tk, rFkk mud s lepw s eYw ; ij ekun.M dk s ykxw fd;k tk,A ,d ifzr’Bku ;g fu.kZ; y s ldrk gS fd ,d en ij fdruk [kpZ fd;k tk, tk s vU;Fkk lEifÙk] l;a a= vkSj miLdj e sa “kkfey gS] D;kfsad O;; dh jkf”k cgqr vf/kd ugh a gSA¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 13 10 bl ekU;rk fl)kUr d s vUrxZr] ,d izfr’Bku viuh lEifÙk] l;a a= vkSj miLdj dh leLr ykxrk sa dk eYw ;kda u ml le; djrk gS] tc mu ykxrk sa ij og O;; djrk gAS bu ykxrk sa e sa og O;; lfEefyr gksrk gS tk s % ¼d½ lEifÙk] l;a a= vkSj miLdj dh fdlh en dk s izkIr dju s ;k mld s fuekZ.k dju s d s fy, izkjHa k e sa [kpZ fd;k tkrk gS( vkSj ¼[k½ og O;; tk s ckn e sa bld s fdlh Hkkx dh of`) d s fy,@cnyu s ;k mld s j[kj[kko d s fy, [kpZ fd;k tkrk gAS izkjafHkd ykxrsa 11 lEifÙk] l;a a= vkSj miLdj dh ifjHkk’kk e sa o s eÙw kZ vkfLr;k a Hkh] lfEefyr gksrh g Sa tk s iz;kxs ;k iz”kklfud iz;kts uk sa d s fy, /kkfjr dh tkrh gASa ^iz”kklfud iz;kts u^ “kCnkoyh dk iz;kxs O;kid vFkZ e sa fd;k tkrk gS vkSj ble sa oLrqvk sa ;k lsokvk sa dk mRiknu ;k vkifwr Z ;k vU; dk s fdjk; s ij nus s d s vykok lHkh O;kolkf;d i;z kts u lfEefyr gksr s gSAa bl izdkj] lEifÙk] l;a a= vkSj miLdj e sa o s lHkh vkfLr;k a lfEefyr dh tkrh g Sa tk s foØ; o forj.k] foÙk o y[s kk] dkfeZd o ifzr’Bku d s vU; dk;ksaZ l s lca fa/kr gSAa lEifÙk] l;a a= vkSj miLdj dh enk sa dk s lqj{kk ;k i;kZoj.k dkj.kk sa l s Hkh izkIr ¼vf/kxgz hr½ fd;k tk ldrk gAS bl izdkj dh lEifÙk] l;a a= vkSj miLdj d s vf/kxzg.k l]s Hky s gh Hkfo’; e sa lh/k s dkbs Z vkfFkZd ykHk izkIr u Hkh gk]s yfsdu] ;g lHa ko gS fd vU; vkfLr;k sa l s Hkfo’; l s izfr’Bku dk s vkfFkZd ykHk feyAsa lEifÙk] l;a a= vkSj miLdj dh ,slh en sa vkfLr;k sa dh ekU;rk d s fy, vgdZ gksrh g]Sa D;kfsad ifzr’Bku dk s Hkfo’; e sa ,sl s vkfFkZd ykHk fey ldr s g Sa tk]s fuLlUngs ] mul s vf/kd gkxsa s tk s mud s u gkus s ij gksr s gkAsa mnkgj.kkFkZ] dkbs Z jklk;fud fofuekZrk [krjukd jlk;uk sa d s mRiknu vkSj Hk.Mkj.k d s fy, ,d ubZ jlk;u foLFkkiuk dh izfØ;k LFkkfir djrk gS] tk s i;kZoj.kh vi{s kkvk sa dk s iwjk dju s gsrq vko”;d gSA bl O;oLFkk e sa yxk; s x; s vfrfjDr l;a a= dh ekU;rk vkfLr d s :i e sa dh tkrh gS] D;kfsad mld s fcuk og ifzr’Bku jlk;uk sa dk fofuekZ.k vkSj foØ; ugh a dj ldrkA bl izdkj dh ,slh fdlh vkfLr vkSj bll s lEc) fdlh vU; vkfLr dh ifj.keLo:i vxz.khr ¼dSfjxa ½ jkf”k dh {kfrxzLrrk d s fy, leh{kk y[s kk ekud 28] vkfLr;k sadk gzkl] d s vuqlkj dh tk,xhA ijorhZ ykxrsa 12 vuqPNns 7 e sa fn; s x; s ekU;rk fl)kUr d s vUrxZr] dkbs Z Hkh ifzr’Bku lEifÙk] l;a a= vkSj miLdj dh fdlh en dh vxz.khr jkf”k e sa in dh fnu&izfrfnu dh j[kj[kko ykxrk sa dk s ekU;rk ugh a nsrk gSA bldh ctk;] ;g ykxr sa tc [kpZ dh tkrh ga]S rc ykHk&gkfu fooj.k e sa ekU; gksrh gSAa fnu&izfrfnu dh lfofZlxa ykxrk sa e sa eq[;r;k Je rFkk miHkkXs ; oLrqvk sa ¼[kir½ ij [kp Z gkus s okyh ykxr sa vkrh gASa bue sa NkVs s iqtks± dh ykxr sa Hkh “kkfey jgrh gSAa bl iz;kts u l s fd; s x; s lHkh [kpZ izk;% lEifÙk] l;a a= vkSj miLdj dh lca fa/kr en d s ejEer vkSj j[kj[kko O;; dh J.s kh e sa vkr s gASa 13 lEifÙk] l;a a= vkSj miLdj dh dqN enk sa d s iqtks± dk s fu;fer :i l s ,d vof/k d s ckn cnyuk t:jh gk s tkrk gSA mnkgj.kkFkZ] HkV~Vh ¼QusZl½ dk s fuf”pr dqN ?k.Vk sa d s iz;kxs d s ckn fjykbfuxa dh vko”;drk gksrh gS ;k ok;q;ku dh vkarfjd enk sa tSl s dh lhVk sa vkSj xfn~n;k sa dk s ,;j Ýes ds thou dky d s nkSjku dbZ ckj cnyuk iM+rk gSA blh rjg ,d dUo;s j iz.kkyh d s eq[; ikVk sZa tSl s dUo;s j cYs V] rkj dh jfLl;k sa vkfn dk s dUo;s j iz.kkyh d s thou dky e sa dbZ ckj cnyuk iM + ldrk gS A lEifÙk] l;a a= vkSj miLdj dh dqN enk sa dk s blfy, Hkh vf/kxgz hr fd;k tkrk gS fd mUg sa ckj&ckj ;k tYnh u cnyuk iM +s tSl s dh Hkou dh vkUrfjd nhokjk sa dk s cnyuk ;k bl izdkj cnyuk fd mUg sa ckj&ckj cnyu s l s cpk tk,A vuqPNns 7 e sa fn; s x; s ekU;rk fl)a kr d s vUrxZr ,d ifzr’Bku lEifÙk] l;a a= vkSj miLdj dh fdlh en dh vx.z khr jkf”k e sa ,slh en d s iqtsZ dk s cnyu s dh ykxr rHkh “kkfey djrk g S tc fd ykxr d s le; og ekU;rk dlkSVh dk s iwjk djr s gASa ftu iqtksZ dk s cny fn;k tkrk g S mudh vxz.khr jkf”k dk s bl ekud ¼n[s k sa vuqPNns 74&80½ d s xSj&ekU;rk mic/a kk sa d s vuqlkj vekU; fd;k tkrk gSA 14 lEifÙk] l;a a= vkSj miLdj ¼mnkgj.kkFkZ ,d ok;q;ku½ dh dkbs Z en ifjpkyu e sa tkjh jg]s bld s fy, fu;fer :i l s izeq[k fujh{k.k fd; s tkr s gS a rkfd nk’skk sa ;k dfe;ksa dk irk pyrk jg s vkSj mUg sa le; ij nwj fd;k tk ld]s ble sa ;g t:jh ugh a fd ml en d s itq ks± dk s cnyk Hkh tk,A tc dkbs Z izeq[k fujh{k.k fd;k tkrk gS rk s lEifÙk] l;a a= vkSj miLdj dh en dh vxz.khr jkf”k e sa mldh ykxr dk s cnyu s dh ykxr d s :i e sa ekU;rk nh tkrh gS c”kr Zs ekU;rk iznku dju s dh dlkSVh iwjh gkAs iwoZ fujh{k.k dh ykxr dh fdlh “k’sk vxz.khr jkf”k ¼HkkfSrd iqtksaZ l s fHkUu½ dk s vekU; fd;k tkrk gSA 15 vuqPNns iSjk 13&14 e sa ;Fkkof.kZr vxz.khr jkf”k dh vekU;rk rc Hkh dh tkrh gS pkg s xr ikVZ@fujh{k.k dh ykxr dk irk ml yus nus l s pyrk g S ftle sa dh og en vf/kxzghr ;k fufeZr dh x;h gAS ;fn ,d izfr’Bku d s fy, en d s vf/kxgz .k ;k fuekZ.k d s le; izfrLFkkfir cny s x; s ikVZ@fujh{k.k dh vxz.khr jkf”k dk s fu/kkZfjr djuk O;ogk;Z u gk s rk s ;g blh izdkj d s Hkkoh fujh{k.k dh izfrLFkkiuk ykxr ;k iRz ;kf”kr ykxr d s fy, izfrLFkkfir Hkkx@orZeku fujh{k.k ?kVd dh ykxr dk s ,d lda srd d s :i e sa iz;kxs yk ldrk gSA14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ekU;rk ij eki 16 lEifÙk] la;a= vkSj miLdj dh og en tks fdlh vkfLr ds :i esa ekU;rk ds fy, vgZrk izkIr djrh gS rks mldk eki mldh ykxr ij gh fd;k tkuk pkfg,A 17 lEifÙk] l;a a= vkSj miLdj dh ,d en dh ykxr d s ?kVd bl idz kj ga S % ¼d½ en dk [kjhn eYw ; ftle sa vk;kr “kYq d vkSj xSj&okilh &;kXs ; [kjhn dj rk s “kkfey gS yfsdu O;kikj cV~Vk vkSj NVw ughAa ¼[k½ fdlh Hkh vkfLr dk s LFky fo”k’sk rd yku s ;k izcU/ku }kjk fuf”pr rjhd s l s ifjpkyu ;kXs ; cuku s d s fy, vko”;d iRz ;{k ykxrAsa ¼x½ en dk s fo[kf.Mr dju]s gVku s vkSkj LFky fo”k’sk dk]s ftl ij bl s yxk;k x;k Fkk] okil igy s tSlk dju s dh izkjfaHkd vuqekfur ykxr]sa ftud s fy, ifzr’Bku en d s vf/kxgz .k ;k lpw hc) leku ¼bUoVsa hªt½ d s mRiknu d s vykok iz;kxs d s nkSjku] [kpZ dju s d s fy, ck/;dkjh gSA 18 izR;{k :i l s lca fa/kr ykxrk sa d s mnkgj.k bl izdkj gS a % ¼d½ lEifÙk] l;a a= vkSj miLdj dh en d s fuekZ.k ;k izkfIr l s lh/k s mRiUu deZpkfj;k sa d s ykHkk sa dh ykxr ¼y[s kk ekud 15] deZpkjh izlqfo/kk,]a e sa ;Fkk ifjHkkf’kr½ ( ¼[k½ LFky dh RkS;kjh dh ykxr(sa ¼x½ izkjfaHkd lqiqnZxh vkSj ynkbZ&mrjkbZ dh ykxr(sa ¼?k½ laLFkkiuk o tkMs &+ tqM+kb Z dh ykxr(sa ¼M½+ D;k vkfLr Bhd l s dk; Z dj jgh gS ;k ugh]a bld s ijh{k.k dh ykxr sa ftue sa LFky ijn vkfLr dk s yku s vkSj dk;Z ;kXs ; cuku s d s le; tk s mRiknu fd;k x;k gS mldh fcØh dk s ?kVk;k tk,xk [tSlfsd] ijh{k.k d s nkSjku fd;k x;k ueuw k ¼lES iy½ mRiknu]( vkSj ¼p½ O;olkf;d “kYq dA 19 izfr’Bku y[s kk ekud 2, lpwhc) leku ¼bUoVsaªht½ dk eYw ;kda u] dk s mu ykxrk sa ij ykx w djrk g S tk s mld s fy, en dk s fo[kfaMr dju]s gVku s rFkk LFky dk s iz;kxs d s ckn okil igy s tSlk dju s d s fy, ck/;dkjh gASa ; s ykxrs a ml vof/k d s nkSjku en d s lpw hc) leku d s mRiknu d s fy, iz;kxs d s ifj.kkeLo:i [kpZ dh tkrh gaAS bu ykxrk ssa dh ck/;rkvk sa dk y[s kk y[s kk ekud 2 ;k y[s kk ekud 10 d s vuqlkj vkSj budh ekU;rk o eki y[s kk ekud 29] izko/kku] vkdfLed nkf;Ro vkSj vkdfLed vkfLr;ka] d s vuqlj.k d s fd;k tkrk gAS 20 tk s ykxr sa lEifÙk] l;a a= vkSj miLdj dh ,d en dh ykxrk sa d s :i e sa ekU; ugh a gS]a mud s mnkgj.k bl izdkj g%Sa ¼d½ ubZ lqfo/kk ;k O;olk; izkjHa k dju s dh ykxr]saa tSlfsd mn~?kkVu lca fa/kr ykxr(sa ¼[k½ u;k mRikn vFkok lsok “kq: dju s dh ykxr sa ¼foKkiu rFkk izkUs ufr d s fØ;kdykik sa l s lca fa/kr ykxrk sa lfgr½( ¼x½ u; s LFkku ij vFkok xzkgdk sa dh u;h J.s kh d s lkFk O;olk; “kq: dju s dh ykxr sa ¼LVkQ ifz”k{k.k lca /a kh ykxrk sa lfgr½( vkSj ¼?k½ iz”kklfud rFkk vU; lkekU; mifj&O;;A 21 lEifÙk] l;a a= vkSj miLdj dh en dh vxz.khr jkf”k e sa ykxrk sa dh ekU;rk rc lekIr gk s tkrh gS tc en ,sl s LFky rFkk fLFkfr e sa gk]s tk s izc/a ku }kjk fuf”pr rjhd s l s ifjpkyu d s ;kXs ; gkAs vr% ,d en dk s iz;kxs e sa yku s vFkok iqu% LFkkfir dju s dh ykxr dk s ml en dh vxz.khr dfSjxa ykxr e sa “kkfey ugh a fd;k tkrk mnkgj.kr;k] lEifÙk] l;a a= vkSj miLdj dj en dh vxz.khr jkf”k e sa fuEufyf[kr ykxrk sa dk s “kkfey ugh a fd;k tk,xkA 22 lEifÙk] l;a a= vkSj miLdj dh ,d en d s fuekZ.k vFkok fodkl d s le; dqN ifjpkyu&dk;Z ,sl s gk s ldr s gS a tk s fd ml en dk s ml LFky rFkk fLFkfr e sa yku s tk s fd izc/a ku }kjk fuf”pr rjhd s d s vuqlkj ifjpkyu d s ;kXs ; cuku s d s fy, vko”;d ugh a gASa ,sl s izklfaxd ifjpkyu dk;Z fuekZ.k vFkok fodkl&lca /a kh fØ;kdykik sa d s nkSjku vFkok igy s gk s ldr s gASa mnkgj.kr;k] tc rd Hkou dk fuekZ.k&dk;Z “kq: u gk]s LFky dk mi;kxs dkj ikfdZxa d s fy, djuk vkSj vk; vftZr djukA pfwad izklfaxd ifjpkyu&dk;Z en dk s icz /a ku }kjk fuf”pr rjhd s d s vuqlkj ,sl s LFky rFkk fLFkfr e sa yku s d s fy, vko”;d ugh a gS] izklfaxd ifjpkyu&dk;Z l s lca fa/kr vk;k rFkk O;; dk s ykHk gkfu fooj.k e sa ekU;rk nh tk,xh rFkk ml s vk; o O;; d s lca fa/kr oxhZdj.k e sa Mkyk tk,xkA 23 LofufeZr vkfLr dh ykxr dk fu/kkZj.k vf/kxzghr dh x;h vkfLr d s fl)kUrk sa d s vuqlkj gh fd;k tkrk gSA ;fn dkbs Z izfr’Bku lkekU; dkjkcs kj d s nkSjku] le:i vkfLr;k sa dh fcØh djrk gS rk s vkfLr dh ykxr lkekU;r;k oSl s gh ekuh¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 15 tk,xh tSl s fd vkfLr dk fuekZ.k fcØh d s fy, gk s [n[s k sa ys[kk ekud 2]A vr%] ,slh ykxrk sa dk fu/kkZj.k djr s le; vkarfjd ykHkk sa dk s ?kVk;k tkrk gSA blh izdkj] LofufeZr vkfLr d s fuekZ.k d s le; cds kj lkexzh] Je rFkk vU; lalk/kuk sa dh [kpZ dh x;h vlkekU; jkf”k;k sa dk s vkfLr dh ykxr e sa “kkfey ugh a fd;k tk,xkA y[s kk ekud 16] _.k ykxr]sa LofufeZr lEifÙk] l;a a= vkSj miLdj dh LofufeZr en dh vxz.khr jkf”k e sa C;kt dh J.s kh dk s ,d ?kVd d s :i e sa ekU;rk nus s d s fy, ekun.M LFkkfir djrk gSA 24 /kkjd iknik sa dk y[s kk Bhd oSl s gh fd;k tkrk gS tSl s fd lEifÙk] l;a a= vkSj miLdj dh Lo&fufeZr enk sa dk mld s izc/a ku ¼eSuts eSVa ½ }kjk fuf”pr rjhd s vuqlkj ifjpkyu d s fy, vko”;d LFky o fLFkfr e sa ykus l s igy s fd;k tkrk gSA ifj.kkeLo:i] bl ekud e sa ^fuekZ.k^ d s lna HkZ e sa mu dk;Zdykik sa dk s Hkh fy;k tk,xk tk s /kkjd iknik sa dh [ksrh d s fy, vko”;d g Sa tk s fd mu /kkjd iknik sa dk s izc/a ku }kjk fuf”pr rjhd s d s vuqlkj dk;Z dju s dh fLFkfr l s igy s gksr s gASa Ykkxr dk eki 25 fdlh lEifÙk] l;a a= vkSj miLdj dh ykxr] ekU;rk ¼vfHkKku½ frfFk dk s mldh udn dher d s cjkcj gksrh gAS ;fn Hkqxrku lkekU; _.k “krksZ a l s vkLFkfxr gksrk gS] rk s leku udn dher o dqy Hkqxrku d s varj dk s _.k vof/k d s nkSjku C;kt d s :i e sa ekU;rk nh tkrh g S c”krsZ ml ss y[s kk ekud 16 d s vuqlkj itwa hd`r u fd;k x;k gkAs 26 lEifÙk] l;a a= vkSj miLdj dh ,d ;k ,d l s vf/kd enk sa dk s xSj&ekSfndz ¼vkfLr½ vkfLr;k sa vFkok ekSfnzd ,o a xSj&ekSfnzd nkus k sa dh l;a qDr vkfLr;k sa d s cnyu s vf/kxzghr fd;k tk ldrk gSA vkx s dh ppk Z ,d xSj&ekSfndz vkfLr dk s nwljh xSj&ekSfnzd vkfLr d s lkFk fofue; l s vf/kxgz hr dju s ij dh xb Z gS] ijUrq ;g fiNy s okD; e sa fn, x, lHkh fofue;k sa ij Hkh ykx w gSA ,slh lEifÙk] l;a a= vkSj miLdj dh ykxr mfpr eYw ; ekih tkrh gS] c”krsZ a ¼d½ fofue; }kjk yus &nus es a okf.kfT;d lkjRo dk vHkko u gk(s vFkok ¼[k½ izkIr dh xbZ vkfLr ¼vkfLr;k½sa vFkok izkIr ifjR;Dr ¼NkMs +h x;h½ vkfLr ¼vkfLr;k½sa dk mfpr eYw ; fo”oluh; :i l s eki ;kXs ; ugh a gkAs vf/kxgz hr en ¼enk½sa dh ykxr dk fu/kkZj.k blh izdkj fd;k tkrk gS] Hky s gh izfr’Bku ifjR;Dr ¼NkMs +h x;h½ vkfLr dk s rRdky vekU; u dj ik,A ;fn vf/kxgz hr en ¼enk½sa dh ykxr dk eki mfpr eYw ; ij u gk s ik,] rk s mldh ¼mudh½ ykxr dk eki cny s esa nh x;h vkfLr dh vxz.khr jkf”k ij fd;k tk,xkA 27 fdlh fofue; }kjk yus &nus esa D;k dkbs Z okf.kfT;d lkjRo g S ;k ugh a bldk fu/kkZj.k dju s d s fy, ,d izfr’Bku bl ckr ij fopkj djrk g S fd yus nus l s mld s Hkkoh udnh izokg ij fdl lhek rd iHz kko iMx+s kA fofue; }kjk yus nus e sa okf.kfT;d lkjRo gksrk gS] ;fn % ¼d½ izkIr dh x;h vkfLr dk udnh izokg foU;kl ¼tkfs[ke] le; rFkk jkf”k½ vUrfjr dh x;h vkfLr l s fHkUu gk(s ¼[k½ fofue; d s ifj.kkeLo:i yus &nus ifjorZu }kjk izfr’Bku d s ifjpkyu d s Hkkx d s ifzr’Bku fof”k’V eYw ; e sa ifjorZu gvq k gk(s ¼x½ mi;qZDr ¼d½ vFkok ¼[k½ e sa varj fofue; dh xbZ vkfLr;k sa d s mfpr eYw ; d s lca /a k e sa egÙoi.w kZ gkAs ;g fu/kkfZjr dju s d s iz;kts u l s fd ,d fofue; yus nus k sa e sa D;k dkbs Z okf.kfT;d lkjRo gS] yus nus d s ifjorZuk sa l s izfr’Bku d s ifjpkyuk sa d s Hkkx dk ifzr’Bku fof”k’V eYw ; djkis jkUr udnh izokgk sa d s :i esa iznf”kZr gkxs kA dqN ekeyk sa e sa bu fo”y’sk.kk sa dk ifj.kke foLr`r x.kuk, a fd, fcuk Hkh Li’V gk s ldrk gAS 28 ,d vkfLr dk mfpr eYw ; rc fo”oluh; :i l s ekik tk ldrk gS] ;fn ¼d½ rdZlxa r mfpr eYw ; ekik sa d s ijkl ¼jtsa ½ esa ifjorZu”khyrk ml vkfLr d s lca /a k e sa egÙoi.w kZ u gk s ( vFkok ¼[k½ ijkl ¼jtsa ½ d s vna j] fofHkUu izkDdyuk sa dh lHa kkO;rkvk sa dk rdZlxa r fu/kkZj.k mfpr eYw ; d s eki d s iz;kxs }kjk fd;k tk ldrk gAS ;fn ,d izfr’Bku izkIr vkfLr ;k ifjR;Dr vkfLr d s mfpr eYw ; dk s fo”oluh; :i l s eki ldrk gS rk s ifjR;Dr vkfLr dk mfpr eYw ; izkIr vkfLr dh ykxr d s eki d s fy, iz;kxs fd;k tk ldrk g S c”krsZ tc izkIr vkfLr dk mfpr eYw ; vi{s k;k vf/kd Li’V u gkAs 29 tc ,d lefsdr dher ij lEifÙk] l;a a= vkSj miLdj dh vuds en sa [kjhnh tkrh g]Sa izfrQy dk s fofHkUu enk as d s vf/kxgz .k dh frfFk dk s mud s mfpr eYw ; d s vk/kkj ij foHkkftr fd;k tkrk gSA ;fn vf/kxgz hr enk sa dk mfpr eYw ; dk eki fo”oluh; :i l s u gk s ldrk gk s rk s bu eYw ;k sa dk s l{ke eYw ;kda udÙkZvk sa ¼oSY;wjk½sa }kjk fu/kkZfjr mfpr vk/kkj ij izkDdfyr fd;k tkrk gSA 30 foÙkh; iV~V s d s v/khu iV~Vns kj }kjk /kkfjr lEifÙk] l;a a= rFkk miLdj dh en dh ykxr y[s kk ekud 19] iV~Vs d s vuqlkj fu/kkZfjr dh tk,xhA 31 lEifÙk] l;a a= vkSj miLdj dh en dh vxz.khr jkf”k dk s ljdkjh vuqnkuk sa }kjk y[s kk ekud 12] ljdkjh vuqnkuk sad s fy, y[skk] d s vuqlj.k e sa de fd;k tk ldrk gSA16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ekU;rk ds i'pkr~ eki 32 ,d izfr"Bku dks viuh ys[kk uhfr ds :i esa vuqPNsn 33 ds vuqlkj ykxr ekWMy ;k vuqPNsn 34 ds vuqlkj iquewZY;kadu ekWMy dk p;u djuk pkfg, vkSj mls viuh bl ys[kk&uhfr dks lEifÙk] la;a= vkSj miLdj dh lEiw.kZ Js.kh ij ykxw djuk pkfg,A Ykkxr ekWMy 33 ,d vkfLr ds :i esa ekU;rk ¼vfHkKku½ ds i'pkr~ lEifÙk] la;a= vkSj miLdj dh ,d en dks lafpr ewY;âkl ¼vo{k;.k½ vkSj lafpr {kfrxzLrrk ¼âkl½ gkfu;ka ?kVkdj bldh ykxr ij vxz.khr ¼dSjh½ djuk pkfg,A iqueZwY;kadu ekWMy 34 ,d vkfLr ds :i esa ekU;rk ds i'pkr~ lEifÙk] la;a= vkSj miLdj dh ,d en ftlds mfpr ewY; dk eki fo’oluh; :i ls fd;k tk ldrk gS] mls iqueZwY;kafdr jkf’k ij vxz.khr fd;k tkuk pkfg, tks ijorhZ lafpr ewY;âkl vkSj ijorhZ lafpr {kfrxzLrrk gkfu;ka ?kVkus ds ckn iqueZwY;kadu dh frfFk dks mfpr ewY; gSA iqueZwY;kadu i;kZIr fu;ferrk ls fd;k tkuk pkfg, rkfd ;g lqfuf’pr fd;k tk lds fd vxz.khr jkf’k ml jkf’k ls T;knk fHkUu u gks tks rqyui= dh frfFk dks mfpr ewY; dk iz;ksx djrs gq, fu/kkZfjr dh tkrh gSA 35 lEifÙk] l;a a= vkSj miLdj dh enk sa dk mfpr eYw ; vkerkSj ij cktkj&vk/kkfjr ml lk{; }kjk fu/kkfZjr fd;k tkrk gS tk s lkekU;r;k O;olkf;d :i l s ;kXs ;rkizkIr eYw ;kda udÙkZvk sa ¼oSY;wlZ½ }kjk eYw ;kda u d s vk/kkj ij gksrk gAS 36 ;fn mfpr eYw ; dk cktkj&vk/kkfjr lk{; bl dkj.k u gk s fd lEifÙk] l;a a= vkSj miLdj dh en dh ,slh fof”k’V izd`fr gS vkSj en dk s cgqr&gh de cps k tkrk gS] fujra j O;olk; d s Hkkx dk s NkMs d+ j] ,d izfr’Bku dk s vk; nf`’Vdk.s k dk iz;kxs dj mfpr eYw ; dk izkDdyu vuqeku dju s dh vko”;drk iM + ldrh gS ¼mnkgj.kLo:Ik] cV~Vkxr udnh izokg iwokZuqekuk sa ij vk/kkfjr½ vFkok ,d eYw ;âkflr izfrLFkkiu ykxr n`f’Vdk.s k ftldk mn”s ; ,d en d s vf/kxgz .k ;k fuekZ.k dh pky w ykxr dk okLrfod izkDdyu djuk gS ftldh orZeku en dh rjg gh lsok lHa kkO;rk gSA 37 iqueYZw ;kfadr lEifÙk] l;a a= rFkk miLdj d s mfpr eYw ; d s iuq eZYw ;kda u dh vko`fÙk mld s mfpr eYw ;k sa e sa ifjorZuk sa ij fuHkZj djrh gSA tc iqueYZw ;kfadr vkfLr dk mfpr eYw ; vxz.khr eYw ; l s cgqr fHkUu gk]s rk s mldk nkcs kjk iqueYZw ;kda u djk;k tkuk pkfg,A lEifÙk] l;a a= vkSj miLdj dh dqN enk sa d s mfpr eYw ; e sa vfLFkj rFkk egÙoi.w kZ cnyko gksr s gS]a vr% mudk okf’kdZ iquewZY;kda u djk;k tkuk vko”;d gSA lEifÙk] l;a a= vkSj miLdj dh ,slh en sa ftud s mfpr eYw ; e sa ekeyw h cnyko gksr s gk]sa mudk iquewZY;kda u bruh “kh?kzrk l s djk;k tkuk vko”;d ugh a gASa cfYd] ,slh enk as dk rhu ;k ikpa o’kZ d s varjky ij iqueYZw ;kda u djk;k tkuk vko”;d gk s ldrk gSA 38 tc lEifÙk] l;a a= vkSj miLdj dh fdlh ,d en dk iqueYZw ;kda u fd;k tkrk gS rk s iqueYwZ ;kfadr jkf”k e sa vkfLr dh vxz.khr jkf”k dk s lek;kfstr fd;k tkrk gSA iquewZY;kda u dh frfFk dk s fuEufyf[kr e sa l s fdlh ,d rjhd s vuqlkj vkfLr dk izfriknu fd;k tkrk gS % ¼d½ ldy vxz.khr jkf”k dk s bl rjg lek;kfstr fd;k tk,xk] tk s vkfLr dh vxz.khr jkf”k d s iqueYZw ;kda u d s vuq:i gkAs mnkgj.kLo:i ldy vxz.khr jkf”k izy{kuh; ¼nf`’Vxkps j½ cktkj vkda M+k sa d s lna Hk Z e sa iqudfZFkr dh tk ldrh gS ;k bl s vxz.khr jkf”k e sa ifjorZu d s lekuqikr e sa iqudfZFkr fd;k tk ldrk gSA iqueZYw ;kda u dh frfFk ij lfapr eYw ;âkl] lfapr {kfrxzLrrk gkfu;k sa dk s /;ku e sa j[kdj ldy vxz.khr jkf”k o vkfLr dh vxz.khr jkf”k d s chp vUrj d s leku lek;kfstr fd;k tkrk gS( vFkok ¼[k½ lfapr eYw ;âkl dk s vkfLr dh ldy vxz.khr jkf”k l s lekIr fd;k tkrk gSA Lfapr eYw ;âkl d s lek;kts u dh jkf”k vxz.khr jkf”k dh of`) ;k deh dk Hkkx curh g S vkSj bldk y[s kk vuqPNns 42o 43 d s vuqlkj fd;k tkrk gAS 39 ;fn lEifÙk] la;a= vkSj miLdj dh ,d en dk iquewZY;kadu fd;k tkrk gS rks lEifÙk] la;a= vkSj miLdj dh laiw.kZ Js.kh dk] ftlls og en lacaf/kr gS] iquewZY;kafdr fd;k tkuk pkfg,A 40 lEifÙk] l;a a= vkSj miLdj dh J.s kh e sa mu vkfLr;k sa dk legw gksrk gS ftudh izd`fr feyrh&tqyrh gksrh gS vkSj ,d izfr’Bku e sa iz;kxs Hkh ,d rjg l s gh gksrk gSA vyx&vyx Jfs.k;k sa d s mnkgj.k bl izdkj gSa % ¼d½ Hkfwe ¼[k½ Hkfwe ,o a Hkou ¼Xk½ e”khujh¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 17 ¼?k½ ty;ku ¼M½ ok;q;ku ¼Pk½ ekVs j&okgu ¼N½ QuhZpj o fQDlpj ¼Tk½ dk;kZy; miLdj ,o a ¼>½ /kkjd ikni 41 vkfLr;k sa dk pfquUnk iquewZY;kda u vkSj foÙkh; fooj.kk sa dh mu jkf”k;k sa dh fjikfsVxZa l s cpu s d s fy, tk s fd fHkUu&fHkUu frfFk;k sa dh ykxrk sa o eYw ;k sa d s feJ.k] lEifÙk] l;a a= vkSj miLdj dh ,d J.s kh dh enk sa dk iquewZY;kda u ,d&lkFk fd;k tkrk gSA fQj Hkh] ,d J.s kh dh vkfLr;k sa dk iqueYZw ;kda u jkfsyxa vk/kkj ij Hkh fd;k tk ldrk gS c”krsZ mu vkfLr;k sa dk iquewZY;kda u y?kq vof/k e sa iwjk dj fy;k tk, rFkk iquewZY;kda u v|ru Hkh cuk jgAs 42 iquewZY;kadu ds ifj.kkeLo:i ,d vkfLr dh vxz.khr jkf’k esa o`f) dks iquewZY;kadu vf/k’ks"k 'kh"kZ ds vUrZxr Lokfe;ksa ds fgrksa esa lh/ks gh tek ¼ØsfMV½ fd;k tkuk pkfg,A ysfdu] o`f) dks ykHk&gkfu fooj.k esa ekU;rk ml lhek rd nh tkuh pkfg, ftruh dh og ml vkfLr dh ykHk&gkfu fooj.k esa iwoZ esa ekU; ewY;kadu esa deh dk foi;kZ; ¼myVko½ gksA 43 iquewZY;kadu ds ikfj.kkeLo:i vkfLr dh vxz.khr jkf’k esa deh dks ykHk&gkfu fooj.k esa pktZ fd;k tkuk pkfg,A fQj Hkh] deh dk iqueZwY;kadu vf/k’ks"k 'kh"kZ ds vUrZxr Lokfe;ksa ds fgrksa esa lh/ks gh ml lhek rd ukes Mkyk tkuk pkfg, ftruk fd ml vkfLr ds iqueZwY;kadu vf/k’ks"k esa tek ¼ØsfMV½ 'ks"k fo|eku gSA 44 lEifÙk] l;a a= vkSj miLdj dh ,d en d s lca /a k e sa Lokfe;k sa d s fgrk sa esa lfEefyr iqueYZw ;kda u vf/k”k’sk dk s vkfLr dh xSj&ekU;rk ij jktLo izfrjf{kr jkf”k e sa vUrfjr fd;k tk ldrk gSA tc vkfLr dk s okil fd;k tkrk gS ;k mldk fuiVku fd;k tkrk gS rk s vf/k”k’sk dh lia .w kZ jkf”k dk vUrj.k fd;k tk ldrk gSA yfsdu tc izfr’Bku }kjk vkfLr dk mi;kxs fd;k tkrk g S rk s vf/k”k’sk dh dNq gh jkf”k dk vUrj.k fd;k tk ldrk gSA ,sl s ekeyk sa e]sa vUrfjr vf/k”k’sk dh jkf”k] vkfLr dh iquewZY;kfadr vxz.khr jkf”k ij vk/kkfjr eYw ;âkl dh jkf”k vkSj eyw ykxr ij vk/kkfjr eYw ;âkl dh jkf”k dk vUrj gkxs kA iquewZY;kda u vf/k”k’sk l s jktLo izfrjf{kr fuf/k e sa vUrj.k ykHk&gkfu fooj.k d s }kjk ugh a fd; s tkr s gASa ewY;âkl ¼vo{k;.k½ 45 lEifÙk] la;a= vkSj miLdj dh en dk izR;sd Hkkx ftldh ykxr en dh dqy ykxr ds ifjizs{; esa egÙoiw.kZ gks mldk ewY;âkl vyx&ls yxk;k tkuk pkfg,A 46 ,d izfr’Bku lEifÙk] l;a a= vkSj miLdj dh en d s iez q[k Hkkxk sa d s izkjfaHkd ekU; jkf”k;k sa dk vkcVa u djrk gS vkSj izR;ds Hkkx dk eYw ;âkl vyx&vyx yxrk gSA mnkgj.kLo:i] ,d ok;q;ku] pkg s og viu s LokfeRo e sa gS ;k foÙk iV~V s d s vUrZxr gS] ,vjÝes o bta uk as dk eYw ;âkl vyx&vyx yxkuk mfpr gkxs kA 47 lEifÙk] l;a a= vkSj miLdj dh ,d en d s egÙoi.w kZ Hkkx dk mi;kxs h thoudky rFkk eYw ;âkl dh i)fr mlh en d s nwlj s egÙoi.w kZ Hkkx d s thou dky o eYw ;âkl i)fr tSlh gh gk s ldrh gSS ,sl s Hkkxk sa dk eYw ;âkl izHkkj fu/kkfZjr dju s d s fy, mudk legw cuk;k tk ldrk gSA 48 izfr’Bku lEifÙk] l;a a= vkSj miLdj dh ,d en d s dqN Hkkxk sa dk tgk a vyx&l s eYw ;âkl yxkrk gS ogh a og ml en d s “k’sk Hkkx dk Hkh vyx l s eYw ;âkl yxkrk gSA en d s “k’sk Hkkx e sa o s Hkkx gksr s gS a ftudk O;fDrxr rkSj ij dkbs Z egÙo ugh a gksrkA ;fn izfr’Bku bu Hkkxk sa d s fy, vyx&vyx izR;k”kk gS rk s “k’sk Hkkx dk eYw ;âkl yxku s d s fy, lfUudVrk rduhd sa vko”;d gk s ldrh gS a tk s mld s Hkkxk sa dh miHkkxs iz.kkyh rFkk@vFkok mi;kxs h thoudky dk lgh&lgh fp=.k djAsa 49 ,d ifzr’Bku ,d en d s mu Hkkxk sa d s vyx l s eYw ;âkl yxku s d s fy, p;u dj ldrk gS ftudh ykxr en dh dqy ykxr d s ifjiz{s ; e sa vf/kd ugh gksrh gSA 50 izR;sd vof/k ds ewY;âkl izHkkj dks ykHk&gkfu fooj.k esa ekU;rk nh tkuh pkfg, gS c’krsZ fdlh vU; vkfLr dh vxz.khr jkf’k esa ;g lfEefyr u gksA 51 ,d vof/k d s eYw ;âkl iHz kkj dk s lkekU;r;k ykHk&gkfu fooj.k e sa ekU;rk nh tkrh gSA ijarq dHkh&dHkh vkfLr e sa fufgr Hkkoh vkfFkZd ykHkk sa dk s vU; vkfLr;k sa dh mRifÙk e sa lekfgr ¼,CtkcZ½ dj fy;k tkrk gSA ,slh fLFkfr e sa eYw ;âkl izHkkj vU; vkfLr dh ykxr dk Hkkx cu tkrk g S rFkk ml s bldh vxz.khr jkf”k e sa “kkfey dj fy;k tkrk gSS mnkgj.kr;k] fofuekZ.k dju s oky s l;a a= rFkk miLdj d s eYw ;âkl dk s lpw hc) lkeku ¼baoUs Vªh½ es a ifjorZu dh ykxr e sa “kkfey djuk ¼n[s k sa y[s kk ekud 2½ A blh idz kj] fodkl xfrfof/k;k sa e sa iz;qDr lEifÙk] l;a a= rFkk miLdj d s eYw ;âkl dk s y[s kk ekud 26] vewrZ vkfLr;ka d s vuqlj.k e sa ekU; vewrZ vkfLr dh ykxr e sa “kkfey fd;k tk ldrk gAS18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ewY;âkl&;ksX; jkf’k rFkk ewY;âkl vof/k 52 ,d vkfLr dh ewY;âkl;ksX; jkf’k mlds mi;ksxh thoudky ds nkSjku ,d O;ofLFkr vk/kkj ij vkcafVr dh tkuh pkfg,A 53 ,d vkfLr ds vof’k"V ewY; vkSj mi;ksxh thoudky dh de ls de izR;sd foÙkh; o"kZ ds vUr esa ,d ckj leh{kk djuh pkfg, vkSj ;fn xr izkDdyuksa ls izR;k’kk,a fHkUu ik;h tkrh gSa] rks ifjorZu ¼ifjorZuksa½ dk ys[kk ,d ys[kk izkDdyu esa ifjorZu ds :i esa ekud ys[kk ekud 5] ^vof/k ds fy, ’kq) ykHk ;k gkfu] iwokZof/k ensa vkSj ys[kk uhfr;ksa esa ifjorZu^ ds vuqlj.k esa djuk pkfg,A 54 eYw ;âkl dk s ekU;rk rHkh nh tkrh gS tc vkfLr dk mfpr eYw ; vxz.khr jkf”k l s vf/kd gk s vkSj ;g ekU;rk rc rd nh tkrh gS tc rd vkfLr dk vof”k’V eYw ; mldh vxz.khr jkf”k l s vf/kd ugh a gk s tkrkA vkfLr dh ejEer vkSj j[kj[kko bld s eYw ;âkl dh vko”;drk l s bUdkj ugh a djrkA 55 vkfLr dh eYw ;âkl jkf”k dk fu/kkZj.k mld s vof”k’V eYw ; dk s ?kVkdj fd;k tkrk gAS 56 ,d vkfLr dk vof”k’V eYw ; c<d+ j bldh vxz.khr jkf”k d s cjkcj vFkok mll s vf/kd gk s ldrk gSA ;fn ,slk gksrk gS rk s vkfLr dk eYw ;âkl iHz kkj “kUw ; gksrk gSA ;g rc rd “kUw ; gh jgxs k tc rd fd bldk vof”k’V eYw ; ?kV dj vxz.khr jkf”k l s de ugh a gk s tkrkA 57 ,d vkfLr dk eYw ;âkl rHkh izkjHa k gksrk gS tc vkfLr mi;kxs d s fy, miyC/k gksrh gS] ;kfu tc og izc/a ku }kjk fuf”pr <xa d s vuqlkj ifjpkyu;kXs ; vko”;d LFkku o fLFkfr e sa gksrh gAS ,d vkfLr dk eYw ;âkl yxkuk ml frfFk l s cUn gk s tkrk gS] tc vkfLr lfØ; iz;kxs l s cna gkds j fuiVku d s fy, j[kh tkrh gS ;k fQj ml frfFk l s tc ml s vekU; fd;k tkrk gS] ble sa tk s Hkh frfFk igy s gkAs vr% eYw ;âkl yxk;k tkuk rc cna ugh a gksrk tc vkfLr dk iz;kxs u gk s ;k ml s lfØ; iz;kxs l s gVk fy;k x;k gk s ¼yfsdu ;g fuiVku d s fy, ugh a j[kh tkrh½ c”krsZ vkfLr iwjh rjg l s eYw ;âkflr u gk s tk,A ;|fi eYw ;âkl dh iz;kxs fof/k;k sa d s vUrZxr eYw ;âkl iHz kkj “kUw ; gk s ldrk gS tcfd dkbs Z mRiknu u Hkh gkAs 58 izfr’Bku dk s fdlh vkfLr e sa vUrfuZfgr Hkkoh vkfFkZd ykHk eq[; :i l s mld s mi;kxs }kjk izkIr gksr s gSAa ijarq] vU; dkj.kk sa l]s tSl s fd] rduhdh vFkok okf.kfT;d :i l s vizpfyr gkus s vkSj VVw &QVw d s ifj.kkeLo:i iz;kxs e sa u jgu s l s vkfLr l s tk s vkfFkZd ykHk izkIr fd, tk ldr s Fk]s o s de gk s tkr s gASa vr% vkfLr d s mi;kxs h thoudky dk fu/kkZj.k dju s d s fy, fuEufyf[kr lHkh ?kVdk sa ij fopkj fd;k tkrk gS % ¼d½ vkfLr dk izR;kf”kr mi;kxs A mi;kxs dk eYw ;kda u vkfLr dh izR;kf”kr {kerk vFkok HkkSfrd mRiknu ij fuHkZj djrk gS( ¼[k½ izR;kf”kr HkkfSrd VVw &QVw tk s fd mld s ifjpkyu dkjdk sa ij fuHkZj djrh gS] tSl s fd] vkfLr dk mi;kxs fdruh f”k¶Vk sa d s fy, fd;k tkuk gS] mldh ejEer rFkk j[k&j[kko dk D;k dk;ZØe gS vkSj tc vkfLr iz;kxs esa ugh a gS rk s mldh n[s k&j[s k o j[k&j[kko dSl s gkxs k( ¼Xk½ mRiknu e sa ifjorZu vFkok lq/kkj gkus s vFkok mRikn dh cktkj dh ekxa e sa ifjorZu gkus s vFkok lsok e sa ifjorZu gkus s d s ifj.kkeLo:i rduhdh vFkok okf.kfT;d viz;qDrrkA ,d vkfLr dk iz;kxs djr s gq, rS;kj dh x;h ,d en dh foØ; dher e sa izR;kf”kr Hkkoh dVkSfr;k]a vkfLr dh rduhdh o okf.kfT;d viz;qDrrk dh iRz ;k”kk dk lda sr nsrh gS a tk s cny s e sa vkfLr e sa lfUufgr Hkkoh vkfFkdZ ykHkk sa dh dVkSrh dk s iznf”kZr dj ldrh gSA ¼?k½ vkfLr d s iz;kxs dh dkuuw h vFkok blh rjg dh vU; lhek,]a tSl s dh lca fa/kr iV~Vk sa ¼yhtk½sa dh frfFk;k sa dk lekiuA 59 fdlh vkfLr dk thoudky izfr’Bku d s fy, mldh izR;kf”kr mi;kfsxrk d s lna HkZ e sa ifjHkkf’kr fd;k tkrk gSA ifzr’Bku dh vkfLr icz /a ku uhfr e sa fufnZ’V vof/k d s ckn vFkok Hkkoh vkfFkdZ ykHkk sa d s fufnZ’V v”a k rd miHkkxs d s ckn vkfLr d s fuiVku dk fu.kZ; fy;k tk ldrk gSA vr% vkfLr dk mi;kxs h thoudky mld s vkfFkZd thoudky l s de gk s ldrk gSA fdlh vkfLr d s mi;kxs h thoudky dk izkDdyu dk fo’k; foods &lEer gS] tk s fd izfr’Bku d s mlh izdkj dh vkfLr;k sa d s iz;kxs d s vuqHko d s vk/kkj ij gksrk gSA 60 Hkfwe rFkk Hkou iF` kd;kXs ; vkfLr;k a gS a rFkk mudk y[s kk Hkh iF` kd :i l s fd;k tkrk gS] Hky s mUgsa ,d&lkFk vf/kxzghr D;k sa u fd;k x;k gkAs dqNds vioknk sa dk s NkMs d+ j] tSl s fd] mR[kuu rFkk og LFkku ftldk iz;kxs fQfyxa d s fy, fd;k tkrk gS] Hkfwe dk vlhfer mi;kxs h thoudky gksrk gS] vr% mldk eYw ;âkl ugh a yxk;k tkrk gAS Hkouk sa dk mi;kxs h thoudky lhfer gksrk gS] vr% o s eYw ;âkl;kXs ; vkfLr;k a gS]a ftl Hkfwe ij Hkou cuk gk s mld s eYw ; esa o`f) gk s rk s ml of`) dk iHz kko Hkou dk eYw ;âkl jkf”k fu/kkfZjr dju s ij ugh a iM+rk gSA¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 19 61 ;fn Hkfwe dh ykxr esa LFkku ¼lkbV½ dk s fo[kfaMr dju]s gVku s rFkk iqucZgkyh ¼iwoZ dh fLFkfr e sa yku½s dh ykxr Hkh “kkfey gk s rk s bu ykxrk sa l s vftZr ykHk dh vof/k d s nkSjku Hk&w vkfLr d s ,sl s Hkkx dk eYw ;âkl yxk;k tkuk pkfg,A dqN ekeyk aas e]sa Hkfwe dk Lo; a lhfer mi;kxs h thoudky gk s ldrk gSA ,slh fLFkfr e]sa mldk eYw ;âkl bl <xa+ l s yxk;k tkrk gS tk s bll s gkus s oky s ykHkk sa dk s izdV djrk gAS ewY;âkl fof/k 62 viukbZ xbZ ewY;âkl fof/k }kjk ml i)fr dks iznf’kZr djuk pkfg, ftlls vkfLr ds Hkkoh vkfFkZd ykHk izfr"Bku }kjk mi;ksx esa yk;s tkus ds fy, izR;kf’kr gSaA 63 ,d vkfLr ij tks Hkh ewY;âkl fof/k ykxw dh tkrh gS mldh de ls de izR;sd foÙk o"kZ dh lekfIr ij leh{kk dh tkuh pkfg, vkSj vkfLr esa vUrfuZfgr Hkkoh vkfFkZd ykHkksa ds izR;kf’kr miHkksx ds rjhds esa ;fn egÙoiw.kZ ifjorZu gks rks ewY;âkl fof/k esa ifjorZu dj nsuk pkfg, rkfd ifjofrZr rjhdk ijhyf{kr gks ldsA ,sls ifjorZu dk ys[kk ekud 5 ds vuqlj.k esa izkDdyu esa ifjorZu ds rkSj ij ys[kk fd;k ykuk pkfg,A 64 ,d vkfLr d s eYw ;âkl ;kXs ; jkf”k d s vkcVa u ds fy, mld s mi;kxs h thoudky d s nkSjku ,d O;ofLFkr <xa d s vk/kkj ij fHkUu&fHkUu eYw ;âkl fof/k;k sa dk iz;kxs fd;k tk ldrk gSA bu fof/k;k sa e sa lh/kh j[s kk fof/k] ?kVrk “k’sk fof/k vkSj mRiknu bdkb Z fof/k lfEefyr gASa lh/kh j[s kk fof/k e sa eYw ;âkl mi;kxs h thoudky e sa ,d&TkSlk yxk;k tkrk gS ;fn] vkfLr dk vof”k’V eYw ; ifjofrZr u gksrk gkAs ?kVrk “k’sk fof/k e sa mi;kxs h thou d s nkSjku ?kVr s Øe e sa eYw ;âkl yxk;k tkrk gSA mRiknu bdkbZ fof/k e sa eYw ;âkl iRz ;kf”kr iz;kxs ;k mRiknu d s vk/kkj ij pktZ fd;k tkrk gSA ,d izfr’Bku ml fof/k dk p;u djrk gS tk s vkfLr e sa lfUUkfgr Hkkoh vkfFkZd ykHkk sa d s miHkkxs d s iRz ;kf”kr <xa dk s cgqr utnhd l s iznf”kZr djAs ml fof/k dk iz;kxs leku :i l s ,d vof/k l s nwljh vof/k rd tkjh jgrk gS c”kr Zs mu Hkkoh vkfFkZd ykHkk sa d s miHkkxs d s iRz ;kf”kr <xa e sa dkbs Z ifjorZu u gk s vFkok vkfLr d s miHkkxs d s loksZÙke izn”kZu d s fy, fo/kku ¼dkuuw ½ d s vuqlj.k e sa fof/k e sa dkbs Z ifjorZu u gkAs 65 ,d eYw ;âkl fof/k mi;qDr ugh a gS] tk s ml jktLo in vk/kkfjr gS] tk s xfrfof/k l s mRiUu gksrk gS ftle sa ,d vkfLr dk iz;kxs fd;k tkrk gS] ,d vkfLr d s iz;kxs lfgr xfrfof/k }kjk mRiUu jktLo] lkekU;r;k mu dkjdk sa dk s iznf”kZr djrk gS tk s vkfLr d s vkfFkdZ ykHkk sa d s miHkkxs l s fHkUu gASa mnkgj.kLo:i] jktLo vU; fufof’V;k sa ¼bUiqV~l½ o izfØ;kvk]sa fcØh xfrfof/k;k sa vkSj fcØh ek=kvk sa o dherk sa e sa ifjorZuk sa }kjk iHz kkfor gksrk gAS jktLo dk dher ?kVd eqnzkLQhfr l s iHz kkfor gk s ldrk gS] ftldk vkfLr d s miHkkxs d s rjhd s ij dkbs Z iHz kko ugh a iM+rk gAS orZeku foLFkkiu] iqucZgkyh vkSj vU; nkf;Roksa esa ifjorZu 66 lEifÙk] la;a= vkSj miLdj dh ykxr esa ifjorZu blds vf/kxzg.k ;k fuekZ.k ds ckn nkf;Roksa esa ifjorZuksa ds dkj.k] dher lek;kstu “kqYdksa esa ifjorZu] fo[kaMu] gVkuk] iqucZgkyh vkSj blh izdkj ds rRoksa ds fy, nh tkus okyh jkf’k;ksa ds izkjafHkd izkDdyuksa esa ifjorZuksa ls gks ldrs gSa vkSj vuqPNsn 16 ds vuqlj.k esa vkfLr dh ykxr esa lfEefyr gks ldrs gSaA ykxr esa bl izdkj ds ifjorZuksa dk ys[kk fuEufyf[kr vuqPNsnksa 67&68 ds vuqlj.k esa fd;k tkuk pkfg,A 67 ;fn lacaf/kr vkfLr dk eki ykxr ekWMYk dk iz;ksx djrs gq, fd;k x;k gS% ¼d½ fuEufyf[kr ¼[k½ ds v/khu] nkf;Ro esa ifjorZuksa dks orZeku vof/k esa lacaf/kr vkfLr dh ykxr esa tksM+k ;k ?kVk;k tkuk pkfg,A ¼[k½ vkfLr dh ykxr esa ls ?kVk;h x;h jkf’k bldh vxz.khr jkfck ls vf/kd ugha gksuh pkfg,A;fn nkf;Ro esa deh vkfLRk dh vxz.khr jkf’k ls vf/kd gks tkrh gS rks ml o`f) ykHk dks ykHk&gkfu fooj.k esa rqjar ekU;rk nh tkuh pkfg,A ¼Xk½ ;fn lek;kstu ls vkfLr dh ykxr esa o`f) gksrh gS rks izfr"Bku dks ;g fopkj djuk pkfg, fd D;k ;g vkfLr dh ml ubZ vxz.khr jkf’k dk ladsr gS ftldh iwjh rjg ls olwyh ugha gks ldrh gSA ;fn bl izdkj dk ladsr gS] rks izfr"Bku dk vkfLr dh {kfrxzLrrk dh tkap olwyh ;ksX; jkf’k dk izkDdyu djds djuh pkfg, vkSj fdlh Hkh {kfrxzLrrk gkfu dk ys[kk ys[kk ekud 28 ds vuqlj.k esa djuk pkfg,A20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 68 ;fn lacaf/kr vkfLr dk eki iquewZY;kadu ekWMy dk iz;ksx djrs gq, fd;k x;k gS % ¼d½ nkf;Ro es ifjorZu ml vkfLr ij igys ekU; iquewZY;kadu vf/k’ks"k eas o`f) ;k deh esa fuEufyf[kr :i esa cnyko dj nsrs gSa] rkfd% ¼i½ nkf;Ro esa deh ¼uhps ¼[k½ ds v/khu½ Lokfe;ksa ds fgr esa iqueZwY;kadu vf/k’ks"k esa lh/ks tek dh tk,xh ysfdu mls NksM+dj fd ;g ykHk&gkfu fooj.k esa ml gn rd ekU; gksuh pkfg, fd ;g vkfLr ij ml iqueZwY;kadu deh dks mYVk nsrh gSa tks igys ykHk&gkfu fooj.k esa ekU; FkhA ¼ii½ nkf;Ro esa o`f) ykHk&gkfu fooj.k esa ekU; gksxh ysfdu mls NksM+dj tks Lokfe;ksa ds fgr esa iqueZwY;kadu vf/k’ks"k dks ml gn rd lh/ks ?kVk nsuh pkfg, ftruk ml vkfLr ds iqueZwY;kadu vf/k’ks"k esa dksbZ tek 'ks"k fo|eku gksA ¼[k½ bl fLFkfr esa ;fn vkfLr dks ykxr ekWMy ij vxz.khr fd;k tkrk gS vkSj nkf;Ro esa deh ml vxz.khr jkf’k ls c< tkrh gS rks ml o`f) dks ykHk&gkfu fooj.k esa rRdky ekU;rk nh tkuh pkfg,A ¼x½ nkf;Ro esa ifjorZu bl ckr dk ladsr gS fd vkfLr dk iqueZwY;kadu blfy, fd;k tkuk gS rkfd ;g lqfuf’pr fd;k tk lds fd vxz.khr jkf’k ml jkf’k ls cgqr vf/kd fHkUu ugha gS] tks rqyui= dh frfFk dks mfpr ewY; ds iz;ksx }kjk fuf’Pkr dh tkrh gSA bl izdkj dk iqueZwY;kadu ykHk&gkfu fooj.k vkSj mi;qZDr ¼d½ ds v/khu Lokfe;ksa ds fgr esa ys tkus okyh jkf’k;ksa ds fu/kkZj.k esa fopkjkFkZ fy;k tkuk pkfg,A ;fn iquewZY;kadu vko’;d gS] rks ml Js.kh dh lHkh vkfLr;ksa dk iqueZwY;kadu fd;k tkuk pkfg,A 69 vkfLr dh lek;ksftr ewY;âkl ;ksX; jkf’k dk ewY;âkl blds mi;ksxh thou ds nkSjku yxk;k tk,xkA vr% tc ,d ckj lacf/kr vkfLr vius mi;ksxh thou ds var rd igqp tkrh gS] nkf;Ro esa lHkh ifjorhZ ifjorZu oSls gh ykHk&gkfu fooj.k esa ekU; gksxs tSls&tSls os ?kfVr gksrs gSaA ;g ykxr ekWMy vkSj iqueZwY;kadu ekWMy nksuksa esa ykxw gksrk gSA {kfrxzLrrk ¼âkl½ 70 ;g fu/kkfZjr dju s d s fy, fd D;k lEifÙk] l;a a= vkSj miLdj dh dkbs Z en {kfrxzLr ¼âkflr½ gS] ,d ifzr’Bku y[s kk ekud 28] vkfLr;k sadk âkl dk iz;kxs djrk gSA y[s kk ekud 28 ;g Li’V djrk gS fd ,d ifzr’Bku fdl izdkj vkfLr;k sa dh vxz.khr jkf”k dh leh{kk djrk gS] og fdl idz kj ,d vkfLr dh oLkyw h ;kXs ; jkf”k dk fu/kkZj.k djrk gS vkSj og dc ,d {kfrxzLrrk gkfu dk s ekU;rk nsrk gS ;k mldk mYkVko djrk gSA {kfrxzLrrk dh izfriwfrZ 71 lEifÙk] la;a= vkSj miLdj dh mu enksa ij tks {kfrxzLr gks xbZ gksa [kks xbZ gksa vFkok NksM+h xbZ gksa mu ij r`rh; i{kkaas ls izfriwfrZ tc Hkh izkI; gksrh gS ykHk&gkfu fooj.k esa lfEefyr dh tkuh pkfg,A 72 lEifÙk] l;a a= vkSj miLdj dh enk sa dh {kfrxzLrrk ;k gkfu;k sa l s r`rh; i{kk sa ls lca fa/kr nko s ;k izfrifwrZ d s Hkqxrku vkSj ijorhZ ¼ckn dh½ fdlh [kjhn ;k fuekZ.k }kjk vkfLr;k sa dk ifzrLFkkiu iF` kd vkfFkZd ?kVuk, a g Sa vkSj mudk y[s kk Hkh fuEufyf[kr vuqlkj vyx&vyx fd;k tkrk gSA ¼d½ lEifÙk] l;a a= vkSj miLdj dh enk sa dh {kfrxzLrrk dh ekU;rk dh y[s kk ekud 28 d s vuqlj.k e sa dh tkrh gS( ¼[k½ lEifÙk] l;a a= vkSj miLdj dk mi;kxs lekIr gk s tku s vFkok mldk fuiVku dj nus s ij bl ekud d s vuqlj.k e sa vekU; fd;k gS( ¼x½ lEifÙk] l;a a= vkSj miLdj dh enk sa d s {kfrxzLr gkus ]s [kkus vFkok NkMs u+ s l s gq, udq lku dh ;k r`rh; i{k l s izkI; gksrh gS] ykHk ;k gkfu dk fu/kkZj.k dju s d s fy, lfEefyr dh tkrh gS( vkSj ¼?k½ lEifÙk] l;a a= vkSj miLdj dh enk sa dh iquHkZ.Mkj.k] [kjhn ;k fuekZ.k dh ykxr dk fu/kkZj.k bl ekud d s vuqlj.k e sa fd;k tkrk gSA¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 21 fuo`fÙk;ka ¼okifl;ka½ 73 lEifÙk] la;a= vkSj miLdj dh ensa tks lfØ; iz;ksx ls fuo`Ùk gks pqdh gksa fuiVku ds fy, /kkfjr gSa mUgsaa vxz.khr jkf’k vkSj fuoy olwy;ksX; ewY;] buesa tks Hkh de gS] ml ij of.kZr fd;k tkuk pkfg,A bl laca/k esa ls dksbZ Hkh viys[ku ykHk&gkfu fooj.k esa rRdky ekU; fd;k tkuk pkfg,A vekU;rk 74 lEifÙk] la;a= vkSj miLdj dh ,d en dks vxz.khr jkf’k fuEufyf[kr ij vekU; dh tkuh pkfg,% ¼d½ fuiVku ij( ;k ¼[k½ tc mlds mi;ksx ;k fuiVku ls Hkkoh vkfFkZd ykHk izR;kf’kr u gksA 75 lEifÙk] la;a= vkSj miLdj dh fdlh en dh vekU;rk ls mRiUu gksus okyk dksbZ ykHk ;k gkfu mlh le; ykHk&gkfr fooj.k esa lfEefyr fd;k tkuk pkfg, tc og en vekU; dh tkrh gS ¼c”krsZ ys[kk ekud 19 iV~Vs ds vuqlkj fcØh vkSj okilh iV~Vsa ij vU;Fkk vis{kk u gks½ A ykHkksa ¼xsUt½ dks ys[kk ekud 9] jktLo vfHkKku esa ;FkkifjHkkf"kr jktLo ds vuqlkj oxhZd``r ugha fd;k tkuk pkfg,A 76 ysfdu] ,d izfr"Bku viuh lkekU; xfrfof/k;ksa ds nkSjku lEifÙk] la;a= vkSj miLdj dh mu enksa dks useh rkSj ij ¼:Vhu½ esa csprk gS tks mlus vU; dks fdjk;s ij nsus ds fy, j[kh gS] mls pkfg, fd og bu enksa dks mudh vxz.khr jkf’k ij lwphc) eky ¼bUosaVhªt½ esa rc vUrfjr dj ns tc og mUgsa fdjk;s ij nsus dks can djds fcØh ds fy, /kkfjr djrk gSA bl izdkj dh vkfLr;ksa dh fcØh ls izkIr jkf’k;ka ys[kk ekud 9] jktLo ¼vfHkKku½ ds vuqlkj jktLo esa ekU; ¼vfHkKkr½ gksaxhA 77 lEifÙk] l;a a= vkSj miLdj dh ,d en dk fuiVku dbZ izdkj l s fd;k tk ldrk gS ¼tSlfsd fcØh] foÙk iV~~V s ;k nku }kjk½A fuiVku dh frfFk fu/kkfZjr dju s d s fy,] ,d izfr’Bku oLrqvk sa dk s fcØh d s izkIr jktLo dh ekU;rk d s fy, y[s kk ekud 9 e sa fn; s x; s ekunMa dk iz;kxs djrk gSA ekud 9] fcØh vkSj okilh iV~V s ¼yhtcdSa ½ }kjk fuiVku ij ykx w gksrk gSA 78 vuqPNns 7 e sa fn; s x; s ekU;rk fl)kUr d s v/khu ;fn ,d izfr’Bku lEifÙk] l;a a= vkSj miLdj dh en dh vxz.khr jkf'k e sa en d s Hkkx dh izfrLFkkiuk dh ykxr d s :i e sa ekU;rk nsrk gS] og izfrLFkkfir Hkkx dh vxz.khr ¼dSfjxa ½ jkf”k dk s vekU; djrk gS Hky s izfrLFkkfir Hkkx dk eYw ;âkl ¼vo{k;.k½ vyx&l s D;k sa u yxk;k x;k gkAs ;fn izfr’Bku d s fy, izfrLFkkfir Hkkx dh vxz.khr jkf”k dk fu/kkZj.k djuk O;ogk;Z u gk s rk s ;g lda srd d s :i e ssa izfrLFkkfiu ykxr dk iz;kxs dj ldrk g S tk s bl le; Fkh tc bl s vf/kxzghr ;k fufeZr fd;k x;k FkkA 79 lEifÙk] la;a= vkSj miLdj dh en dh xSj&ekU;rk ls mn~Hkwr ykHk ;k gkfu dk 'kq) fuiVku izkfIr;ksa] ;fn dksbZ gS] rFkk en dh vxz.khr jkf’k ds chp vUrj ds :i esa fu/kkZfjr fd;k tkuk pkfg,A 80 lEifÙk] l;a a= vkSj miLdj dh ,d en d s fuiVku l s izkI; izfrQy jkf”k dh ekU;rk y[s kk ekud 9 e sa fn; s x; s fl)kUrk sa d s vuqlj.k e sa dh tkuh pkfg,A izdVu 81 foÙkh; fooj.kksa dks lEifÙk] la;a= vkSj miLdj dh izR;sd Js.kh ds fy, fuEufyf[kr dk izdVu djuk pkfg,%& ¼d½ ldy vxz.khr jkf’k ds fu/kkZj.k ds fy, iz;qDr eki vk/kkj ¼tSlsfd ykxr ekWMy ;k iqueZwY;kadu ekWMy½( ¼[k½ iz;qDr ewY;âkl fof/k;ka( ¼x½ mi;ksxh thou ;k iz;qDr ewY;âkl njsaA ;fn mi;ksxh thou ;k iz;qDr ewY;âkl njsa izfr"Bku ds vf/k’kklh fo/kku dkuwu esa fu/kkZfjr ls fHkUu gks] rks bl rF; dk Hkh fo’ks"k :i ls mYys[k fd;k tk,( ¼?k½ vof/k ds vkjaHk vkSj var esa] ldy vxz.khr jkf’k vkSj lafpr ewY;âkl ¼lafpr {kfrxzLrrk gkfu;ksa lfgr½( vkSj ¼³½ vof/k ds vkjaHk vkSj var esa] vxz.khr jkf’k dk feyku fuEufyf[kr dks iznf’kZr djrs gq, %& ¼i½ vfHko`f);ka( ¼ii½ lfØ; iz;ksx ls fuo`r ¼gVk;h x;ha½ vkSj fuiVku ds fy, /kkfjr vkfLr;ka(22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ¼iii½ O;olkf;d la;kstuksa ds ek?;e ls vf/kxzg.k( ¼iv½ vuqPNsnksa 34] 42 o 43 ds varxZr iquewZY;kaduksa ls vkSj ys[kk ekud 28] ds vuqlkj iqueZwY;kadu vf/k’ks"k esa lh/ks ekU; ;k mYVk;h x;h {kfrxzLrrk gkfu;kas ds ifj.kkeLo:i o`f);ka ;k dfe;ka( ¼v½ ys[kk ekud 28 ds vuqlj.k esa ykHk&gkfu fooj.k esa ekU; {kfrxzLrrk gkfu;ka( ¼vi½ ys[kk ekud 28] ds vuqlj.k esa ykHk&gkfu fooj.k esa myVk;h x;h {kfrxzLrrk gkfu;ka( ¼vii½ ewY;âkl( ¼viii½ ys[kk ekud 11] ^fons’kh eqnzk fofue; njksa esa ifjorZuksa ds izHkko^ ds vuqlj.k esa xSj& vfHkUu fons’kh ifjpkyu ds foÙkh; fooj.kksa ds :ikUrj.k ls mRiUu fuoy fofue; varj( vkSj (ix½ vU; ifjorZuA 82 foÙkh; fooj.kksa dks fuEufyf[kr dk izdVu Hkh djuk pkfg,% ¼d½ gd ¼VkbVy½ ij izfrca/kksa dk vkfLrRo o jkf’k;k¡ rFkk nkf;Roksa ds fy, izfrHkwfr ds :i esa ca/kd ¼fxjoh½ j[kh xbZ lEifÙk] la;a= vkSj miLdj( ¼[k½ lEifÙk] la;a= vkSj miLdj dh en ds fuekZ.k ds nkSjku bldh vxz.khr jkf’k esa ekU; O;; dh jkf’k( ¼x½ lEifÙk] la;a= vkSj miLdj ds vf/kxzg.k dh vuqca/kkRed izfrc)rkvksa dh jkf’k( ¼?k½ ;fn ykHk&gkfu fooj.k ds izeq[k Hkkx esa bls vyx&ls izdV ugha fd;k x;k gS rks lEifÙk] la;a= vkSj miLdj dh mu enksa ds fy, ls izkIr r`rh; i{kksa ls {kfriwfrZ dh jkf’k tks {kfrxzLr gks x;h gksa] [kks x;h gksa ;k NksM+h x;h gksa vkSj ml jkf’k dks ykHk&gkfu fooj.k esa lfEefyr fd;k gks ( ¼M+½ lfØ; iz;ksx ls gVk;h x;h ¼fuo`r½ vkSj fuiVku ds fy, /kkfjr vkfLr;ksa dh jkf’kA 83 eYw ;âkl fof/k dk p;u vkSj vkfLr;k sa d s mi;kxs h thou dk izkDdyu] ;g fo’k; foods ijd gASa vr% viuk;h x;h a fof/k;k a vkSj izkDdfyr mi;kxs h thou ;k eYw ;âkl njk sa dk izdVu foÙkh; fooj.kk sa d s iz;kDs rkvk sa dk s ;g lpw uk iznku djrk gS a ftll s mUg sa izc/a ku }kjk p;fur uhfr;k sa dh leh{kk dju s vkSj vU; izfr’Bkuk sa d s lkFk fopkjkFk Z izfr’Bu dh rqyuk dju s d s fy, enn feyrh gAS blh izdkj d s dkj.kk sa l s fuEufyf[kr dk izdVu Hkh vko”;d gS % ¼d½ ,d vof/k d s nkSjku eYw ;âkl] Hky s gh bl s ykHk&gkfu fooj.k e sa ;k vU; vkfLr;k sa dh ykxr d s Hkkx e sa ekU;rk nh xbZ gk s ;k ugh( vkSj ¼[k½ vof/k d s var e]sa lfapr eYw ;âkl 84 y[s kk ekud 5 d s vuqlj.k e]sa ,d ifzr’Bku y[s kk izkDdyu e sa ,d ,sl s ifjorZu dh izd`fr o izHkko dk s izdV djrk gS ftldk pky w vof/k d s lkFk&lkFk ikjorhZ vof/k;k sa e sa Hkh iHz kko dh vk”kk jgrh gSA lEifÙk] l;a a= vkSj miLdj d s fy, bl izdkj dk idz Vu fuEufyf[kr d s lna HkZ e sa izkDdyuk sa e sa ifjorZuk sa l s mRiUu gk s ldrk gS% ¼d½ vof”k’V eYw ;( ¼[k½ lEifÙk] l;a a= vkSj miLdj d s fo[kMa u] gVku s ;k iqucgZ kyh enk sa dh izR;kf”kr ykxr(sa ¼x½ mi;kxs h thoudky( vkSj ¼?k½ eYw ;âkl fof/k;kAa 85 ;fn lEifÙk] la;a= vkSj miLdj dh ensa iquZewY;kafdr jkf’k;ksa esa of.kZr dh tkrh gS rks fuEufyf[kr dj Hkh izdVu fd;k tk,xk% ¼d½ iquZewY;kadu dh izHkkoh frfFk( ¼[k½ D;k fdlh Lora= ewY;kadudÙkkZ ¼oSY;wj½ dks lfEefyr fd;k x;k Fkk( ¼x½ enksa ds mfpr ewY; ds izkDdyu esa iz;qDr fof/k;ka o egRoiw.kZ iwoZekU;rk,a(¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 23 ¼?k½ og lhek ftl rd enksa dk mfpr ewY; lh/ks lfØ; cktkj esa izy{kuh; dherksa ds lanHkZ esa ;k gky ds Lora= cktkj ds ysunsuksa }kjk fu/kkZfjr dh xbZ gSa ;k vU; ewY;kadu rduhdksa ds iz;ksx }kjk izkDdfyr dh xbZ gS( vkSj ¼M+½ iqueZwY;kadu vf/k’ks"k] ftlesa vof/k ds fy, ifjorZu vkSj 'ks;j/kkjdksa ds 'ks"k ds forj.k ij izfrca/kksa dk mYys[k djrs gq,A 86 y[s kk ekud 28 d s vuqlj.k e sa ,d izfr’Bku vuqPNns 81 ¼M½ ¼iv½] ¼v½ vkSj ¼vi½ }kjk vifs{kr lpw uk d s vykok {kfrxzLr lEifÙk] l;a a= vkSj miLdj dh lpw uk idz V djrk gSA 87 ,d izfr’Bku dk s fuEufyf[kr lpw uk d s idz Vu d s fy, izkRs lkfgr fd;k tkrk gS% ¼d½ vLFkkbZ :i l s fuf’Ø; lEifÙk] l;a a= vkSj miLdj dh vxz.khr jkf”k( ¼[k½ iwjh rjg l s eYw ;âkflr lEifÙk] l;a a= vkSj miLdj dh ldy vxz.khr jkf”k tk s vHkh Hkh iz;kxs e sa gS( ¼x½ lEifÙk] l;a a= vkSj miLdj dh iRz ;ds iquewZY;kfadr J.s kh d s fy, vxz.khr jkf”k tk s ykxr ekWMy ds v/khu vkfLr;k sa d s vxz.khr dju s ij ekU; gS( ¼?k½ lfØ; iz;kxs l s fuo`Ùk ¼gVk;h x;h½ vkSj fuiVku d s fy, /kkfjr u dh x;h lEifÙk] l;a a= vkSj miLdj dh vxz.khr jkf”kA laØe.kdkyhy mica/k 88 tgka ,d izfr"Bku us iwoZ esa ,d O;; dks ykHk&gkfu fooj.k esa ekU;rk nh Fkh vkSj tks vuqPNsn 9 dh vis{kkvksa ds vuqlkj lEifÙk] la;a= vkSj miLdj dh fuekZ.k&ifj;kstuk dh ykxr ds ,d Hkkx ds :i esa lfEefyr fd;s tkus ds fy, ik= gSa og ,slh ifj;kstuk ds fy, iwoZ izHkko ls ,slk dj ldrk gSA iwoZ izHkko ls bl izdkj dh vis{kk ds iz;ksx dk izHkko jktLo izkjf{kr fuf/k esa fucy&dj ds :i esa ekU; gksxkA 89 vkfLr;ksa ds ysunsu ds fofue; esa vf/kxzghr lEifÙk] la;a= vkSj miLdj dh en dk izkjafHkd eki fo"k;d vuqPNsnksa 26&28 dh vis{kk,a] Hkfo"; esa dsoy mu ysu nsuksa esa rHkh iz;ksx esa yk;h tk,axh tc ;g ekud vfuok;Z gks tkrk gSA 90 ftl frfFk dks ;g ekud vfuok;Z gks tkrk gS] Lisvj ikV~Zl tks ys[kk ekud 2] lwphc) lkeku dk ewY;kadu ds v/khu vc rd eky lwph bUosaVªht ds :i esa fy;s tkrs Fks] mUgsa vc bl ekud dh vis{kkvksa ds vuqlj.k esa iwathd`r fd;k tkuk visf{kr gS] mUgsa budh lacaf/kr vxz.khr jkf’k;ksa ij iwathd`r fd;k tk,xkA bl ekud dh vis{kkvksa ds vuqlkj bl izdkj ds iwathd`r Lisvj ikVksZ ij ewY;âkl Hkfo"; esa muds 'ks"k mi;ksxh thou ds nkSjku yxk;k tk,xkA 91 iqueZwY;kadu ekWMy fo"k;d vuqPNsn 32 vkSj vuqPNsn 34&44 dh vis{kk,a Hkfo"; esa ykxw dh tk,xhA ftl frfFk dks ;g ekud vfuok;Z gks tkrk gS] ;fn ,d izfr"Bku iquewZY;kadu ekWMy dks viuh ys[kk uhfr ds :i esa ugha viukrk gS ysfdu lEifÙk] la;a= vkSj miLdj dh en enksa dh vxz.khr jkf’k fdlh iwoZorhZ iquewZY;kadu dks iznf’kZr djrh gS rks og ml en dh vxz.khr jkf’k ds fo:) iquewZY;kadu izfrjf{kr fuf/k esa cdk;k jkf’k dks lek;ksftr djsxkA fQj Hkh] en dh vxz.khr jkf’k dHkh Hkh vof’k"V ewY; ls de ugha gksxhA ml en dh vxz.khr jkf’k ls vf/kd iquewZY;kadu izfrjf{kr fuf/k dh dksbZ Hkh vf/kd cdk;k jkf’k] jktLo izfrjf{kr] fuf/k esa lek;ksftr dh tk,xhA^^24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 9g eyw fu;e es a ^^vuqyXud^^ e sa ^^y[s kk ekud^^ “kh’kZ d s v/khu ^^y[s kk ekud ¼,,l½ 13^^ d s LFkku ij fuEufyf[kr y[s kk ekud j[k s tk,¡x]s vFkkZr~ %& “ys[kk ekud 13 fofuèkkuksa ds fy, ys[kk ¼bl y[skk ekud e sadqN eksVs frjNs Vkbi vkSj dNq lhèk sVkbZi e saO;ofLFkr iSjk lfEefyr gS] ftudk leku izkfèkdkj gSA ekVs sfrjN sVkbi e safn; sx, iSjk eq[; fl)kar minf'kZr djr sgASa bl y[skk ekud dk svfèklpwuk d sizfr mikcèak d sHkkx d e savrfaoZ"V lkèkkj.k vuqn'skk sad slnaHkZ e sai<+k tkuk pkfg;As½ izLrkouk 1-;g ekud m|ek sa d s foÙkh; fooj.kk sa e sa fofuèkkuk sa d s fy, y[s kk vkSj lEcfaèkr izdVu vi{s kkvk sa l s lEcfaèkr gS1A 2- ;g ekud fuEufyf[kr l s lEcfaèkr ugh a gS % ¼d½ fofuèkkuk sa ij vftZr mu C;ktk]sa ykHkk'a kk sa vkSj fdjk;k sa d s vfHkKku d s fy, vkèkkj tk s jktLo vfHkKku ij y[s kk ekud 9 e sa lfEefyr gS ( ¼[k½ izpkyu ;k foÙkh; iV~V sa ( ¼x½ lsok fuo`fÙk izlqfoèkk ;kts ukvk sa d s vkSj thou chek m|ek sa d s fofuèkku ( vkSj ¼?k½ E;qpvq y QMa vkSj m|e itaw h fufèk vkSj@;k lEcfaèkr vkfLr icz èa k dEifu;k¡] dUs nzh; ;k jkT; ljdkj vfèkfu;e d s varxZr xfBr ;k dEiuh vfèkfu;e] 2013 d s vèkhu bl idz kj ?kkfs"kr cdSa vkSj ykds foÙkh; laLFkk,¡A ifjHkk"kk,¡ 3- bl ekud esa fuEufyf[kr 'kCn fofufnZ"V vFkks± esa iz;qDr fd, x, gSa % 3-1 fofuèkku m|e }kjk] ykHkka'kksa] C;kt rFkk fdjk;ksa ls vk; vftZr djus ds fy,] iw¡th o``f) ds fy, ;k fofuèkku dj jgs m|e ds izfr vU; ykHkksa ds fy,] èkkj.k dh xbZ vkfLr;k¡ gSaA O;kikfjd LVkWd ds :i esa èkkj.k dh xbZ vkfLr;k¡ ^fofuèkku* ugh gSaaA 3-2 pkyw fofuèkku ,d ,slk fofuèkku gS tks viuh izÑfr ls rRijrk ls olwyh ;ksX; gS vkSj ;g fofuèkku dh rkjh[k ls ysdj] ,d o"kZ ls vfèkd le; ds fy, èkkj.k ugha fd;k tkrk gSA 3-3 nh?kZdkfyd fofuèkku pkyw fofuèkku ds vfrfjDr vU; fofuèkku gSA 3-4 fofuèkku lEifÙk mu Hkwfe ;k Hkouksa esa fofuèkku gSa tks fofuèkkrk m|e }kjk lkjHkwr :i ls mi;ksx ds fy, ;k muds izpkyuksa esa mi;ksx ds fy, èkkj.k ugha dh tkrh gSaA 3-5 mfpr ewY; og jde gS ftlds fy, vkfLr dks vkElZ ySaXFk laO;ogkj esa lKku] bPNqd Øsrk vkSj lKku] bPNqd foØsrk ds chp fofue; fd;k tk ldsA mi;qDr ifjfLFkfr;ksa esa] cktkj ewY; ;k 'kq) olwyh ;ksX; ewY;] mfpr ewY; dk lk{; iznku djrk gSA 3-6 cktkj ewY; [kqys cktkj esa fofuèkku ds foØ; ls izkIr gksus ;ksX; jde gS tks] O;;u ij ;k mlls igys mixr fd, tkus okys vko';d O;;ksa dks ?kVkdj feysA 1 O;kikfjd LVkWd ¼vFkkZr~ dkjckj d s lkekU; izpkyu e sa foØ; d s fy,½ d s :i e sa èkkj.k fd, x, 'k;s j] _.ki=k saa vkSj vU; izfrHkfwr;k¡ ^fofuèkku* ugh a gaS] tk s fd bl ekud e sa ifjHkkf"kr gSAa ;|fi] og rjhdk] ftle sa o s foÙkh; fooj.kk sa esa y[s kkc) rFkk izdV dh tkrh gS a pky w fofuèkkuk sa d s lna Hk Z e as ykx w rjhd s d s leku gAS rnuqlkj] bl ekud d s micUèk] tc rd o s pky w fofuèkkuk sa l s lEcfaèkr gksr s g Sa mi;qDr l'a kkès kuk sa d s lkFk tk s fd bl ekud e sa fofufnZ"V g]Sa O;ikfjd LVkWd d s :i e sa èkkj.k fd, x, 'k;s jk]sa _.ki=k sa vkSj vU; izfrHkfwr;k sa d s izfr Hkh ykx w gASa¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 25 Li"Vhdj.k fofuèkkuksa ds iz:i 4- m|e fofHkUu dkj.kk sa d s fy, fofuèkkuk sa dk s èkkj.k djr s gASa dqN m|ek sa d s fy,] fofuèkku fØ;kdyki izpkyuk sa dk ,d egRoi.w kZ rRo gS vkSj m|e dh fu"iknurk dk fuèkkZj.k foLr`r :i l s ;k ,dek= :i l s bl fØ;kdyki d s fjikVs Z fd, x, ifj.kkek sa ij fuHkZj gksrk gAS 5- dqN fofuèkkuk sa dk dkbs Z HkkSfrd vfLrRo ugh gksrk vkSj o s dsoy izek.ki=k sa ;k le:i nLrkots k sa }kjk izLrqr fd, tkr s gS ¼mnkgj.k d s fy,] 'k;s j½ tcfd vU; HkkSfrd :i e sas mifLFkr gksr s gS ¼mnkgj.k d s fy,] Hkou½A ,d fofuèkku dh izÑfr] vYidkfyd ;k nh?kZdkfyd Ç.k ;k O;kikj Ç.k d s vfrfjDr] èkkjd d s izfr n;s ekSfnzd jde dk s izLrqr djr s g,q vkSj vkerkSj ij C;kt oky s Ç.k dh izÑfr dh rjg gk s ldrh gS ( oSdfYid :i l]s ;g ,d m|e d s ifj.kkek sa vkSj 'k)q vkfLr;ksaa e sa Hkkx gk s ldrk gS] tSl s fd ,d lkèkkj.k 'k;s jA vfèkdrj fofuèkku foÙkh; vfèkdkj dk izfrfufèkRo djr s g]Sa yfsdu dqN ewrZ gksr s gS a tSl s Hkfwe ;k Hkouk sa e sa dqN fofuèkkuA 6- dqN fofuèkkuk sa d s fy,] ,d lfØ; cktkj fo|eku gkrs k gS ftll s ,d cktkj eYw ; LFkkfir fd;k tk ldrk gSA ,sl s fofuèkkuk as d s fy, lkèkkj.k rkSj ij cktkj eYw ;] mfpr eYw ; dk loksZÙke lk{; iznku djrk gSA vU; fofuèkkuk sasa d s fy,] ,d lfØ; cktkj fo|eku ugh a gksrk vkSj mfpr eYw ; dk voèkkj.k dju s d s fy, vU; lkèku iz;kxs fd, tkr s gASa fofuèkkuksa dk oxhZdj.k 7- m|e mu foÙkh; fooj.kk sa dk s izLrqr djrk gS tk s fLFkj vkfLr;k]sa fofuèkkuk sa vkSj pky w vkfLr;k sa dk s i`Fkd oxks± e as oxhZÑr djr s gASa fofuèkku nh?kdZ kfyd fofuèkkuk sa vkSj pky w fofuèkkuk sa esa oxhZÑr gksr s gSAa pky w fofuèkku pky w vkfLr;k sa dh izÑfr d s gksr s gS]a ;|fi lkekU; O;ogkj e sa mUg sa fofuèkkuk sa e sa lfEefyr fd;k tk ldrk gAS 2 8- pky w fofuèkkuk sa d s vfrfjDr vU; fofuèkku] nh?kZdkfyd fofuèkkuk sa d s :i e sa oxhZÑr fd, tk ldr s gS] ;|fi o s rRijrk l s cps u s ;kXs ; gk s ldr s gASa fofuèkkuksa dh ykxr 9- fofuèkku dh ykxr e sa vtuZ izHkkjk sa dk sa lfEefyr fd;k tkrk gS tSl s nykyh] Qhl vkSj 'kqYdA 10- ;fn ,d fofuèkku 'k;s jk sa ;k vU; izfrHkfwr;k sa d s fuxZeu }kjk i.w kZr% ;k v'a kr% vftZr fd;k tkrk gS rk]s vtZu ykxr] fuxZfer izfrHkfwr;k sa dk mfpr eYw ; gksrk gS ¼tk]s mi;qDr fLFkfr;k sa e]sa fuxZeu dher }kjk n'kkZ;k tk ldrk gS] ftl s fd dkuuw h izkfèkdkfj;k sa }kjk fuèkkZfjr fd;k x;k gS½A mfpr eYw ; vfuok;Z ugh a fd fuxZfer dh xbZ izfrHkfwr;k sa d s vfadr ;k le eYw ; d s cjkcj gkAs 11- ;fn ,d fofuèkku] vU; vkfLr d s fofue; ;k v'a kr% fofue; e sa vftZr fd;k tkrk g S rk]s fofuèkku dh vtZu ykxr] R;kxh x;h vkfLr d s mfpr ewY; d s lna HkZ e sa fuèkkZfjr gksrh gSA vftZr fofuèkku d s mfpr eYw ; ij è;ku nus k mi;qDr gks ldrk gS ;fn ;g vfèkd Li"Vr% lk{; gkAs 12- fofuèkku d s lca èa k e sa izkI; C;kt ykHkk'a k vkSj fdjk,] fofuèkkuk sa ij izfrQy d s :i e sa vk; eku ss tkr s gSAa ;|fi dNq ifjfLFkfr;k sa e]sa ,sl s izokg] ykxr dh olyw h izLrqr djr s gaS vkSj vk; dk Hkkx ugh a curAs mnkgj.k d s fy,] tc vlna r C;kt] C;kt iznku dj jg s fofuèkku d s vtZu l s igy s izkns Hkwr gksrk gS vkSj blfy, bl s fofuèkku d s fy, vnk dh xbZ dher e sa 'kkfey fd;k tkrk g S rk]s C;kt dh mÙkjorhZ izkfIr] iwoZ&vtZu rFkk i'p& vtZu vofèk;k sa d s chp vkcfaVr gksrh g S ( iwoZ&vtZu Hkkx ykxr l s ?kVk;k tkrk gSA tc lkèkkj.k 'k;s j ij ykHkk'a k] iwoZ&vtZu ykHkk sa l s ?kkfs"kr gksr s g Sa rk]s ,d le:i ifzriknu ykx w gk s ldrk gSA ;fn LoPNna vkèkkj d s vfrfjDr ,slk vkcVa u djuk dfBu gksrk gS rk]s vkerkSj ij] fofuèkku dh ykxr izkI; ykHkk'kk as }kjk dsoy rHkh ?kVkb Z tkrh g S tc o s Li"Vr% ykxr d s ,d Hkkx dh olyw h dk izfrfufèkRo djAsa 13- tc vkQj fd, x, vfèkdkjkfJr 'k;s j izfrJqr gksr s gS a rk]s vfèkdkjkfJr 'k;s jk sa dh ykxr dk s eyw èkkfjrk dh dSfjxa jde e sa tkMs +k tkrk gSA ;fn vfèkdkj ifzrJqr ugh cfYd cktkj e sa cps s tkr s gS a rk s fcØh izkfIr;k¡] ykHk vkSj gkfu fooj.k e sa y s tkbZ tkrh gASa ;|fi] tgk¡ fofuèkku vfèkdkj lfgr vkèkkj] ij vftZr fd, tkr s gS a vkSj fofuèkkuk sa dk cktkj eYw ; mud s vfèkdkj jfgr cuu s d s rqjar ckn] ml ykxr l s de gksrk gS] ftl ykxr ij fofuèkku vftZr fd, x, Fk]s rk s vfèkdkjk sa dh fcØh izkfIr;k sa dk s ,sl s fofuèkku dh dSfjxa jde dk s cktkj eYw ; rd de dju s d s fy, ykx w djuk mi;qDr gk s ldrk gAS fofuèkkuksa dh dSfjax jde pky wfofuèkku 14- pky w fofuèkkuk sa d s fy, dfSjxa jde ykxr vkSj mfpr eYw ; e sa l s tk s de gk s og gksrh gAS mu fofuèkkuk sa d s lna HkZ esa ftud s fy, lfØ; cktkj fo|eku gksrk gS] cktkj eYw ; vkerkSj ij mfpr eYw ; dk loksZÙke lk{; iznku djrk gSA ykxr vkSj mfpr eYw ; e sa l s de eYw ; ij pky w fofuèkkuk sa dk eYw ;kda u] rqyui= e sa O;Dr gkus s okyh dSfjxa jde dk s voèkkfjr dju s d s fy, foods 'khy rjhdk iznku djrk gSA 2 O;olk; d s lkekU; izpkyu e sa foØ; d s fy, èkkj.k fd, x, 'k;s j] _.ki= rFkk vU; izfrHkfwr;k¡] ^^pky w vkfLr;k*sa d s 'kh"kZd d s varxZr ^O;kikj LVkWd* d s :i e sa izdV fd, tkr s gaSA26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 15- lexz ¼;k lkoHZ kkfSed½ vkèkkj ij pky w fofuèkkuk as dk eYw ;kda u mi;qDr ugh le>k tkrkA dHkh&dHkh] ,d m|e dk lEcUa èk izR;ds O;fDrxr fofuèkku dh ctk, lEcfaèkr pky w fofuèkkuk sa d s oxZ d s eYw ; d s lkFk gk s ldrk gS vkSj rnuqlkj] fofuèkku oxZ d s vkèkkj ij ¼vFkkZr~ lkèkkj.k 'k;s j] vfèkekuh 'k;s j] lia fjorZuh; _.ki=½ x.kuk dh xbZ ykxr vkSj mfpr eYw ; e sa l s de eYw ; ij y s tk;k tkrk gSA ;|fi] O;fDrxr :i l s fofuèkkuk sa dk s ykxr vkSj mfpr eYw ; e sa l s de eYw ; ij yus s dh i)fr vfèkd foods 'khy vkSj mi;qDr gAS 16- pky w fofuèkkuk ssa ds fy,] mfpr eYw ; e sas dkbs Z Hkh deh vkSj ,slh deh dk dkbs Z Hkh myVko ykHk vkSj gkfu d s fooj.k e sa 'kkfey fd;k tkrk gSA nh?kZdkfyd fofuèkku 17- nh?kZdkfyd fofuèkku vkerkSj ij ykxr ij fy, tkr s gASa ;|fi] tc nh?kZdkyhu fofuèkku d s eYw ; e sa vLFkk;h fxjkoV d s vfrfjDr fxjkoV gksrh gS] rk s fxjkoV dk s vfHkKkr dju s d s fy,] dSfjxa jde ?kVk;h tkrh gSA fofuèkku d s eYw ; ds lpw d bld s cktkj eYw ;] fofuèkkux`ghrk dh vkfLr;k sa vkSj ifj.kkek sa rFkk fofuèkku d s vifs{kr udnh izokgk sa d s lna HkZ e sas izkIr fd, tkr s gASa fofuèkkux`ghrk e sa fofuèkkudrkZ d s fgLl s d s izdkj rFkk mldk ifjek.k Hkh è;ku e sa j[kk tkrk gAS fofuèkkux`ghrk }kjk forj.kk sa ij vkSj fofuèkkudrkZ }kjk O;;u ij izfrcèa k] fofuèkku d s izfr fpfUgr eYw ; dk s izHkkfor dj ldr s gASa 18- nh?kZdkfyd fofuèkku vkerkSj ij fofuèkku dj jg s m|e d s izfr O;fDrxr egRo d s gksr s gSAaa blhfy,] nh?kZdkfyd fofuèkkuk sa dh dfSjxa jde] O;fDrxr fofuèkku d s vkèkkj ij voèkkfjr dh tkrh gAS 19- tgk¡ nh?kdZ kfyd fofuèkkuk sa dh dSfjxa jde esa vLFkk;h fxjkoV d s vfrfjDr dkbs Z fxjkoV gksrh gS] rk s ifj.kkeLo:i dSfjxa jde e sa vkbZ deh ykHk vkSj gkfu fooj.k d s izfr iHz kkfjr dh tkrh gAS tc fofuèkku d s eYw ; e sa c<+ksrjh gksrh gS ;k ;fn bl deh d s vku s d s dkj.k fo|eku ugh jgr s rk]s dSfjxa jde e sa deh dk s myV fn;k tkrk gAS fofuèkku lEifÙk;k¡ 20- ,d fuo”s k lia fŸk dk y[s kk y[s kk ekud 10] liafŸk] l;aa= vkSj miLdj esaa ;Fkkfu/kkZfjr ykxr ekWMy ds vuqlj.k e saa fd;k tkrk gAS ,d lgdkjh lehfr ;k dEiuh e sa fdlh Hkh ,sl s 'k;s jk sa dh ykxr ftldh èkkfjrk fofuèkku lEifÙk dk s èkkj.k dju s d s vfèkdkj l s iRz ;{kr% lEcfaèkr gksrh gS fofuèkku lEifÙk dh dSfjxa jde e sa tkMs +h tkrh gSA fofuèkkuksa dk O;;u 21- fofuèkku d s O;;u ij] O;;k sa dh dVkSrh d s ckn dSfjxa jde vkSj O;;u izkfIr;k sa d s chp d s varj dk s ykHk vkSj gkfu d s fooj.k e sa vfHkKkr fd;k tkrk gSA 22- tc ,d O;fDrxr fofuèkku dh èkkfjrk d s ,d Hkkx dk O;;u fd;k tkrk gS rk s ml Hkkx dk s vkcfaVr gkus s okyh dSfjxa jde] dqy èkkj.k fd, x, fofuèkku dh vkSlr dfSjxa jde d s vkèkkj ij fuèkkZfjr dh tkrh gAS 3 fofuèkkuksa dk iquoZxhZdj.k 23- tc nh?kZdkfyd fofuèkku pky w fofuèkkuk sa d s :i e sa iqu% oxhZÑr fd, tkr s gS rk s varj.k] varj.k dh rkjh[k ij ykxr vkSj dSfjxa jde e sa l s de eYw ; ij fd, tkr s gASa 24- tc fofuèkku] pky w fofuèkkuk sa l s nh?kZdkfyd fofuèkkuk sa e sa iqu% oxhZÑr gksr s gS a rk]s varj.k dh rkjh[k dk s ykxr vkSj mfpr eYw ; e sa l s de eYw ; ij gksrk gSA izdVu 25- foÙkh; fooj.kk sa e as fofuèkku d s lca èa k e sa fuEufyf[kr izdVhdj.k mi;qDr g Sa % ¼d½ fofuèkkuk sa dh dfSjxa jde fuèkkZfjr dju s d s fy, y[s kk uhfr;k¡ ( ¼[k½ fuEufyf[kr d s fy, ykHk vkSj gkfu fooj.k e sa 'kkfey dh xbZ jde sa % (i) nh?kZdkfyd ;k pky w fofuèkku l s ,slh vk; dk s i`Fkdr% n'kkZr s gq, fofuèkku ij C;kt] ykHkk'a k ¼leuq"kxa h dEifu;k*sa l s ykHkk'kk as dk s i`Fkdr% n'kkZr s gq,½ vkSj fdjk,A ldy vk; dk s O;Dr djuk pkfg,] lzksr ij vk;dj dVkSrh dh jde dk]ss lna Ùk vfxze djk as e sa 'kkfey fd;k tkrk gS( (ii) pky w fofuèkkuk sa d s O;;u ij ykHk vkSj gkfu;k¡ vkSj ,sl s fofuèkku dh dfSjxa jde e sa ifjorZu ( (iii) nh?kZdkyhd fofuèkkuk sa d s O;;u ij ykHk vkSj gkfu;k¡ vkSj ,sl s fofuèkkuk sa dh dSfjxa jde e sa ifjorZu ( ¼x½ LokfeRo d s vfèkdkj] fofuèkkuk sa dh olyw h] ;k vk; vkSj O;;u dh izkfIr;k sa d s i"zsk.k ij egRoi.w kZ izfrcèa k ( 3 O;kikfjd LVkWd d s :i esa èkkj.k fd, x, 'k;s jk]sa _.ki=k sa rFkk vU; izfrHkfwr;k sa d s lanHkZ e sa O;;u fd, x, LVkWd dh ykxr mi;qDr ykxr lw= ¼mnkgj.k d s fy,] igy s vkuk igy s tkuk] vkSlr ykxr vkfn½ dk s ykx w djr s g,q voèkkfjr dh tkrh gSA ;g ykxr lw=] lpw hc) leku d s eYw ;kda u d s lna HkZ e sa y[s kk ekud 2 e sa of.kZr lw=ksa d s leku gAS * Yk[s kk ekud 21 lefsdr foŸkh; fooj.k e saa ;Fkk ifjHkkf’kr¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 27 ¼?k½ mn~èk`r fofuèkkuk sa d s dqy cktkj eYw ; dk s nsr s gq,] mn~èk`r rFkk xSj&mn~èk`r fofuèkkuk as dh dqy jde ( ¼M½ vU; izdVu] tk s fd m|e ij fofu;fer mi;qDr ifjfu;e }kjk fof'k"V :i l s vifs{kr gAS eq[; fl)kUr fofuèkkuksa dk oxhZdj.k 26- ,d m|e dks vius foÙkh; fooj.kksa esa pkyw fofuèkkuksa vkSj nh?kZdkfyd fofuèkkuksa dks i`Fkdr% izdV djuk pkfg,A 27- pkyw vkSj nh?kZdkfyd fofuèkkuksa dk vkxs oxhZdj.k] m|e dks fofu;fer dj jgs dkuwu esa tSlk fofufnZ"V gks oSlk gksuk pkfg,A dkuwuh vis{kk dh vuqifLFkfr esa] bl vfrfjDr oxhZdj.k dks tgk¡ ykxw gks] fuEufyf[kr esa fofuèkkuksa dks izdV djuk pkfg, % ¼d½ ljdkjh ;k U;kl izfrHkwfr;k¡ ¼[k½ 'ks;j] fMcaspj ;k caèki`= ¼x½ fofuèkku lEifÙk;k¡ ¼?k½ vU; izÑfr fofufnZ"V djrs gq,A fofuèkkuksa dh ykxr 28- fofuèkku dh ykxr esa vtZu izHkkj 'kkfey gksus pkfg,] tSls nykyh] Qhl vkSj 'kqYdA 29- ;fn ,d fofuèkku 'ks;jksa ;k vU; izfrHkwfr;ksa ds fuxZeu }kjk iw.kZr% ;k va'kr% vftZr fd;k tkrk gS] rks vtZu ykxr] fuxZZfer dh xbZ izfrHkwfr;ksa dk mfpr ewY; gksuh pkfg, ¼tks] mi;qDr fLFkfr;ksa esa] fuxZeu dher }kjk n'kkZ;h tk ldrh gS] tks fd dkuwuh izkfèkdkfj;ksa }kjk voèkkfjr fd;k x;k gS½A mfpr ewY; vfuok;Z ugha fd fuxZfer dh xbZ izfrHkwfr;ksa ds vafdr ;k le ewY; ds cjkcj gksA ;fn ,d fofuèkku] vU; vkfLr ds fofue; esa vftZr fd;k x;k gS] rks fofuèkku dh vtZu ykxr] R;kxh xbZ vkfLr ds mfpr ewY; ds lanHkZ esa voèkkfjr dh tkuh pkfg,A oSdfYid :i ls] ;fn vftZr fofuèkku dk mfpr ewY; vfèkd Li"Vrk ls lk{; gks rks fofuèkku dh vtZu ykxr fofuèkku ds mfpr ewY; ds lanHkZ esa voèkkfjr dh tk ldrh gSA fofuèkku lEifÙk;k¡ 30- tks m|e fuos’k laifŸk;ka /kkfjr djrk gS og mldk ys[kk ys[kk ekud 10] laifŸk] la;a= vkSj miLdj ;Fkkfu/kkZfjr ykxr ekWMy ds vuqlkj djsxkA fofuèkkuksa dh dSfjax jde 31- pkyw fofuèkku ds :i esa oxhZÑr fofuèkkuksa dks foÙkh; ekudksa esa lexz ¼;k lkoZHkkSfed½ vkèkkj dh ctk, ;k rks O;fDrxr fofuèkku vkèkkj ij ;k fQj fofuèkku ds oxZ ds vkèkkj ij voèkkfjr mfpr ewY; vkSj ykxr esa ls de ewY; ij vkxs ys tk;k tkuk pkfg,A 32- nh?kZdkfyd fofuèkkuksa ds :i esa oxhZÑr fofuèkkuksa dks foÙkh; ekudksa esa ykxr ij ys tk;k tkuk pkfg,A ;|fi] ewY; esa fxjkoV ds fy, micaèk fofuèkkuksa ds ewY; esa vLFkk;h deh dss vfrfjDr deh dks vfHkKkr djus ds fy, cuk, tk,¡xs] ,slh deh izR;sd fofuèkku ds fy, O;fDrxr :i ls voèkkfjr vkSj O;ofLFkr fd, tk,¡A fofuèkkuksa dh dSfjax jdeksaa esa ifjorZu 33- dSfjax jde esa fdlh Hkh deh ;k ,slh dfe;ksa ds fdlh Hkh myVko dks ykHk vkSj gkfu fooj.k ds izfr izHkkfjr ;k ØsfMV fd;k tkuk pkfg,A fofuèkkuksa dk O;;u 34- fofuèkku ds O;;u ij] dSfjax jde vkSj 'kq) O;;u izkfIr;ksa ds chp ds varj dks ykHk vkSj gkfu fooj.k ds izfr izHkkfjr ;k mlesa ØsfMV fd;k tkuk pkfg,A28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] izdVu 35- fuEufyf[kr tkudkjh foÙkh; fooj.kksa esa izdV dh tkuh pkfg, % ¼d½ fofuèkkuksa dh dSfjax jde voèkkfjr djus ds fy, ys[kk uhfr;k¡ ( ¼[k½ fofuèkkuksa dk oxhZdj.k tSlk fd mijksDr iSjk 26 vkSj 27 esa of.kZr gS ( ¼x½ fuEufyf[kr ds fy, ykHk vkSj gkfu fooj.k esa lfEefyr dh xbZ jdesa % (i) nh?kZdkfyd ;k pkyw fofuèkkuksa ls ,slh vk; dks i``Fkdr% n'kkZrs gq, fofuèkkuksa ij C;kt] ykHkka'k ¼lekuq"kaxh dEifu;ksa ls izkIr ykHkka'kksa dks i``Fkdr% n'kkZrs gq,½ vkSj fdjk,A ldy vk; dks O;Dr djuk pkfg,] lzksr ij vk;dj dVkSrh dks lanÙk vfxze dj esa lfEefyr fd;k tkrk gSA (ii) pkyw fofuèkku ds O;;u ij ykHk vkSj gkfu;k¡ vkSj ,sls fofuèkkuksa dh dSfjax jde esa ifjorZu ( vkSj (iii) nh?kZdkyhd fofuèkkuksa ds O;;u ij ykHk vkSj gkfu;k¡ vkSj ,sls fofuèkkuksaa dh dSfjax jde esa ifjorZu( ¼?k½ LokfeRo ds vfèkdkj] fofuèkkuksa dh olwyh] ;k vk; vkSj O;;u dh izkfIr;ksa ds izs"k.k ij egRoiw.kZ izfrcaèk ( ¼M½ mn~èkr fofuèkkuksa ds dqy cktkj ewY; dks nsrs gq,] mn~èkr rFkk xSj&mn~èkr fofuèkkuksa dh dqy jde ( ¼p½ vU; izdVu] tks fd m|e ij fofu;fer mi;qDr ifjfu;e }kjk fof'k"V :i ls visf{kr gSA” 9g eyw fu;e e sa ^^vuqyXud^^ e sa ^^y[s kk ekud^^ “kh’kZ d s v/khu ^^y[s kk ekud ¼,,l½ 14^^ d s LFkku ij fuEufyf[kr y[s kk ekud j[k s tk,¡x]s vFkkZr~ %& “ys[kk ekud 14 lekesyuksa ds fy, ys[kk ¼bl y[skk ekud e sadqN eksVs frjNs Vkbi vkSj dNq lhèk sVkbZi e saO;ofLFkr iSjk lfEefyr gS] ftudk leku izkfèkdkj gSA ekVs sfrjN sVkbi e safn; sx, iSjk eq[; fl)kar minf'kZr djr sgASa bl y[skk ekud dk svfèklpwuk d sizfr mikcèak d sHkkx d e savrfaoZ"V lkèkkj.k vuqn'skk sad slnaHkZ e sai<+k tkuk pkfg;As½ izLrkouk 1- ;g ekud lekeys uk sa d s fy, y[s kk vkSj ifj.kkeLo:i mRiUu xqMfoy ;k vkjf{kfr;k sa d s izfriknu l s lEcfaèkr gSA ;g ekud eq[;r% dEifu;k sa d s izfr fufnZ"V gS ;|fi bldh dqN vi{s kk,¡ vU; m|ek sa d s foÙkh; fooj.kk sa ij Hkh ykx w gksrh gASa 2- ;g ekud vtZu dh ,slh fLFkfr;k sa l s lEcfaèkr ugh a gS ftle sa ,d dEiuh }kjk ¼ftl s vtZd dEiuh dgk x;k gS½ jkds M + lna k; d s fy, ;k vtdZ dEiuh e sa 'k;s j ;k vU; izfrHkfwr;k sa d s :i e sa ;k v'a kr% ,d :i e sa vkSj v'a kr% vU; :i e sa izfrQy d s fy, vU; dEiuh ¼ftl s vftZr dEiuh dgk x;k gS½ d s i.w kZ 'k;s jk sa ;k mud s ,d Hkkx dk ;k mldh i.w kZ vkfLr;k sa ;k mlds ,d Hkkx Ø; tkrk gASa vtZu dh ,d egRoi.w kZ fo'k"skrk ;g gS fd vftZr dEiuh dk lekiu ugh a fd;k tkrk vkSj bldk i`Fkd~ vkfLrRo cuk jgrk gSA ifjHkk"kk,¡ 3- bl ekud esa fuEufyf[kr 'kCn fofufnZ"V vFkks± esa iz;qDr gq, gSa % ¼d½ lekesyu dk vFkZ gS dEiuh vfèkfu;e] 2013 ;k vU; mu dkuwuksaa ds mica/kksa ds vuqlkj lekesyu ls gS tks daifu;ksa ij ykxw gSa rFkk ;s foy; ij Hkh ykxw gksrs gSaA ¼[k½ varjd dEiuh dk vFkZ og dEiuh gS tks vU; dEiuh eas lekesfyr gksrh gSaA ¼x½ varfjrh dEiuh dk vFkZ ml dEiuh ls gS ftlesa varjd dEiuh lekesfyr dh tkrh gSA¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 29 ¼?k½ vkjf{kfr dk vFkZ m|e ds vtZu] izkfIr;ksa ;k vU; vfèk'ks"kksaa ds ml Hkkx ¼pkgs iwathxr vFkok jktLo½ ls gS tks vkfLr;ksa ds ewY; esa deh ;k muds vo{k;.k ;k Kkr nkf;Ro ds fy, micUèkksa ds vfrfjDr lkekU; ;k fof'k"V mís'; ds fy, izcaèku }kjk fofu;ksftr fd, tkrs gSaA ¼³½ foy;u dh izÑfr esa lekesyu og lekesyu gS tks fuEufyf[kr lHkh 'krks± dks iwjk djrk gS% (i) lekesyu ds ckn] varjd dEiuh dh lHkh vkfLr;k¡ vkSj nkf;Ro] varfjrh dEiuh dh vkfLr;k¡ vkSj nkf;Ro cu tkrs gSaA (ii) varjd dEiuh esa lkèkkj.k 'ks;jksa ds vafdr ewY; ds de ls de 90 izfr'kr èkkj.k djus okys 'ks;j èkkjd ¼mu lkèkkj.k 'ks;jksa ds vfrfjDr tks lekesyu ls Bhd igys varfjrh dEiuh ;k bldh leuq"kaxh;ksa* ;k muds ukefunsZf'kfr;ksa ds ikl Fks½] lekesyu ds dkj.k varfjrh dEiuh ds lkèkkj.k 'ks;jèkkjd cu tkrs gSaA (iii) lekesyu dsfy, varjd dEiuh ds mu lkèkkj.k 'ks;jèkkjdksa] tks varfjrh dEiuh ds lkèkkj.k 'ks;jèkkjd cuus dks rS;kj gks tkrs gSa] dks izkI; izfrQy] varfjrh dEiuh }kjk iw.kZr% varfjrh dEiuh esa lkèkkj.k 'ks;jksa ds fuxZeu }kjk pqdk, tkrs gSa blds vfrfjDr fd jksdM+ fdlh Hkh Hkkxr% 'ks;jksa ds fy, fn;k tk ldrk gSA (iv) lekesyu ds i'pkr~] varfjrh dEiuh }kjk] varjd dEiuh ds O;olk; dks pyk, tkus dk iz;kstu gksA (v) varjd dEiuh dh vkfLr;ksa vkSj nkf;Roksa ds cgh ewY;ksa ds izfr ml le; fdlh lek;kstu djus dk dksbZ iz;kstu ugha gks tc os varfjrh dEiuh ds foÙkh; fooj.kksa esa lekfo"V fd, tkrs gSa ijUrq ys[kk uhfr;ksa dh ,d:irk dks lqfuf'pr djus ds vfrfjDrA ¼p½ Ø; dh izÑfr esa lekesyu og lekesyu gS tks mijksDr mi&iSjk ¼³½ esa fofufnZ"V fdlh ,d ;k vfèkd 'krks± dks iwjk ugha djrkA ¼N½ lekesyu ds fy, izfrQy dk vFkZ varfjrh dEiuh }kjk varjd dEiuh ds 'ks;jèkkjdksa ds izfr fuxfeZr 'ks;jksa vkSj vU; izfrHkwfr;ksa vkSj udnh o vU; vkfLr;ksa ds :i esa fd, x, lank; dk ;ksx gSA ¼t½ mfpr ewY; og jde gS ftlds fy, fdlh vkElZ ySaXFk laO;ogkj esa lKku] bPNqd Øsrk vkSj lKku] bPNqd foØsrk ds chp ,d vkfLr dks fofue; fd;k tk ldsA ¼>½ fgrksa dk lewghdj.k lekesyu ds fy, ys[kk dh og i)fr gS ftldk mís'; lekesyu ds fy, bl izdkj ys[kk djuk gS tSls fd varfjrh dEiuh }kjk lekesfyr gks jgh dEifu;ksa ds lekesfyr O;olk;ksa dks pyk, tkus dk iz;kstu FkkA rnuqlkj] lekesfyr gks jgh dEifu;ksa ds O;fDrxr foÙkh; fooj.kksa dks tksM+rs gq, dsoy U;wure ifjorZu fd, tkrs gSaA Li"Vhdj.k lekesyuksa ds izdkj 4- lkekU;r% lekeys uksa d s nk s izdkj gksr s gSAa igy s oxZ e sa o s lekesyu gksrs gS tgk¡ lekefsyr gk s jgh dEifu;k sa dh vkfLr;k sa vkSj nkf;Rok sa ek= dk gh okLrfod legw hdj.k ugh a gksrk vfirq 'k;s jèkkjdk sa d s fgrk sa rFkk bu dEifu;k sa d s O;kikjk sa dk Hkh okLrfod legw hdj.k gksrk gSA ,sl s lekeys u] og lekeys u gksr s gS tk s ^foy;u* dh izÑfr e sa gkrs s gS vkSj ,sl s lekeys uk sa d s y[s kk izfriknu dk s ;g lqfuf'pr djuk pkfg, fd ifj.kkeLo:i mRiUu g,q vkfLr;k]sa nkf;Rok]sa iw¡th vkSj vkjf{kfr;k sa d s vk¡dM]s+ lekefsyr gk s jgh dEifu;k sa d s lqlxa r vk¡dM+k sa d s tkMs + dk s yxHkx izLrqr djAs nwlj s oxZ e sa o s lekeys u vkr s gS tk s okLro e sa ,d ,slk rjhdk gS ftld s }kjk ,d dEiuh nwljh dEiuh dk vtZu djrh gS vkSj ifj.kkeLo:i] vftZr dEiuh d s 'k;s j èkkjdk sa d s ikl vkerkSj ij l;a qDr dEiuh dh bfDoVh e sa vkuiq kfrd Hkkx ugh jgrk ;k vftZr dEiuh d s O;olk; dk s pky w j[ku s dk iz;kts u ugh a gksrkA ,sl s lekeys u ^Ø;* dh izÑfr e sa lekeys u gksr s gASa 5- iSjk 3¼³½ e sa lpw hc) lHkh 'krks± d s i.w kZ gk s tku s ij gh ,d lekeys u dk]s foy;u dh izÑfr e sa lekeys u d s :i e sa oxhZÑr fd;k tkrk gSA ;|fi] ykx w dh tk ldu s okyh vU; fdlh 'krks± dh izÑfr d s lEcèa k esa fofHkUu er gSA dqN dk * Yk[s kk ekud 21 ^lefsdr foŸkh; fooj.k^ e saa ;Fkk ifjHkkf’kr30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] er gS fd] lkèkkj.k 'k;s jk sa d s fofue; d s lkFk ;g vko';d gS fd varjd dEiuh d s 'k;s jèkkjd] varfjrh dEiuh e sa i;kZIr 'k;s j izkIr dj sa pkg s ml lhek rd fd mue sa l s fdlh ,d vfèk"Bk;h i{kdkj dk s igpkuuk lHa ko u gk s ik,A ;g er] bl fopkj ij v'a kr% vkèkkfjr gS fd] ,d cM+h dEiuh e sa egRoghu 'k;s j d s fy, ,d dEiuh d s fu;a=.k dk fofue;] tkfs[kek sa vkSj ykHkk sa d s ikjLifjd Hkkxhnkjh dh dkfsV e sa ugh a vkrk gAS 6- vU; dk er gS fd foy;u dh izÑfr oky s lekeys u dk lkj] i{kdkjk sa d s lca èa k d s lna HkZ e sa dqN ekinMa k as d s iwjk gkus s ij izekf.kr gksrk gS] tSl s fd lekefsyr gk s jgh dEifu;ksa dh HkwriwoZ Lora=rk] mud s lekeys u dk rjhdk] fu;kfstr lOa;ogkjk sa dh vuqifLFkfr tk s lekeyuk sa d s izHkko dk s de djrh gS vkSj lekeys u ds i'pkr~ varfjrh dEiuh d s izcèa k e sa varjd dEiuh d s izcèa ku }kjk vfojy HkkxhnkjhA lekesyuksa ds fy, ys[kk i)fr;k¡ 7- lekeys uk sa d s fy, y[s kk dh nk s i)fr;k¡ gS % ¼d½ fgrk sa d s legw hdj.k dh i}fr ( vkSj ¼[k½ Ø; i)frA 8- fgrk sa d s legw hdj.k dh i)fr dk iz;kxs mu ifjfLFkfr;k sa rd lhfer gS tk s foy;u dh izÑfr oky s lekeys u d s fy, iSjk 3¼³½ e s fofufnZ"V ekinMa dk s iwjk djrh gSAa 9- Ø; i}fr dk mí's ;] vkfLr;k sa d s lkekU; Ø; e sa ykx w fl)kark sa tSl s fl)kark sa dk s ykxw djr s gq, lekeys u dk y[s kk djuk gAS ;g i)fr Ø; dh iÑz fr oky s lekeys uk sa d s y[s kk d s fy, iz;kxs dh tkrh gAS fgrk sad slegwhdj.k dh i)fr 10- fgrk sa d s legw hdj.k dh i)fr d s varxZr] varjd dEiuh dh vkfLr;k¡] nkf;Ro vkSj mud s vkjf{kfr;k¡ viuh fo|eku dSfjxa jde ij varfjrh dEiuh }kjk vfHkfyf[kr gksr s gS ¼iSjk 11 e sa vko';d lek;kts uk d s ckn½A 11- ;fn] lekeys u d s le;] varjd vkSj varfjrh dEifu;k sa e as ijLij fojkès kh y[s kk uhfr;k¡ viuk;h tk jgh gk sa rk]s lekeys u d s ckn ,d:i y[s kk uhfr;k¡ viuk;h tkrh gASa y[s kk uhfr;k sa e sa fdlh Hkh ifjorZuk sa d s foÙkh; fooj.kk sa ij izHkko] y[s kk ekud 5, vofèk d sfy, 'kq) ykHk ;k gkfu] iwokZofèk en savkSj y[skk uhfr;k sae saifjorZu] d s vuqlkj fjikVs Z fd, tkr s gSAa Ø; i}fr 12- Ø; i}fr d s varxZr] varfjrh dEiuh ;k rk s vkfLr;k sa vkSj nkf;Rok sa dk s mud s orZeku cgh eYw ; ij 'kkfey djd s ;k lekeys u dh rkjh[k dk s mfpr eYw ;k sa d s vkèkkj ij varjd dEiuh dh iF` kd :i l s vfHkK;s vkfLr;k¡ vkSj nkf;Rok sa dk s ifzrQy vkcfaVr djr s gq, lekes yu dk y[s kk djrh gaSA vfHkK;s vkfLr;k sa vkSj nkf;Rok sa e sa o s vfLr;k vkSj nkf;Ro 'kkfey gk s ldr s g Sa tk s varjd dEiuh d s foÙkh; fooj.kk sa e sa vfHkfyf[kr ugh a gSAa 13- tgk¡ vfLr;k¡ vkSj nkf;Ro] viu s mfpr eYw ; d s vkèkkj ij iqu%O;Dr gksr s g]Sa ogk¡ mfpr eYw ;k sa dk fuèkkZj.k varfjrh dEiuh d s vk'k;k sa l s izHkkfor gk s ldrk gSA mnkgj.k d s fy,] varfjrh dEiuh d s ikl ,d vkfLr d s fy, ,d fof'k"V iz;kxs gk s ldrk gS tk s vU; lHa kkO; Øsrkvk sa d s ikl miyCèk u gkAs varfjrh dEiuh dk iz;kts u varjd dEiuh d s fØ;kdykik sa esa ifjorZu yku s dk gk s ldrk g]S tk s vifs{kr ykxrk sa d s fy, fof'k"V micUèkk sa d s l`tu dk s vko';d cukrh gaS] tSl s fd] ;kts ukc) deZpkjh i;Zolku vkSj l;a a= iqu%LFkkiu ykxr sa vkfnA izfrQy 14- lekeys u d s fy, izfrQy e sa izfrHkfwr;k¡] udnh ;k vU; vkfLr;k¡ 'kkfey gk s ldrh gSAa izfrQy d s eYw ; dk voèkkj.k dju s e]sa bld s rRok sa d s mfpr eYw ; dk fuèkkZj.k fd;k tkrk gAS mfpr eYw ; fudkyu s d s fy, db Z rduhdk sa dk iz;kxs fd;k tkrk gSA mnkgj.k d s fy,] tc ifzrQy e sa ifzrHkfwr;k¡ 'kkfey gksrh g Sa rk]s dkuuw h izkfèkdkfj;k sa }kjk fuf'pr eYw ; dk s mfpr eYw ; ekuk tk ldrk gSA vU; vkfLr;k sa dh fLFkfr e]sa mfpr eYw ; R;kxh xbZ vkfLr;k sa d s cktkj eYw ; d s lanHkZ e sa voèkkfjr fd;k tk ldrk gSA tgk¡ R;kxh xbZ vkfLr;k sa dk cktkj eYw ; fo'oluh; :i l s voèkkfjr ugh a fd;k tk ldrk ogk¡ ,slh vkfLr;k]sa viu s 'k)q cgh eYw ; ij eYw ;kfadr dh tkrh gSA¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 31 15- dbZ lekeys u ;g Lohdkj djr s gS a fd ,d ;k vfèkd Hkkoh ?kVukvk sa dk s n[s kr s gq, izfrQy d s izfr lek;kts u dju s iM + ldr s gSAa tc vfrfjDr lna k; lHa kkO; gksrk gS vkSj rdZlxa r :i l s lekeys u dh rkjh[k ij vuqekfur fd;k tk ldrk gS] rk s ;g izfrQy dh x.kuk e sa 'kkfey fd;k tkrk gAS vU; lHkh fLFkfr;k sa e]ssa tSl s gh jde voèkkj.k ;kXs ; cu tkrh gS] lek;kts u vfHkKkr fd;k tkrk gS [n[s k sa y[s kk ekud 4 vkdfLedrk,¡ vkSj rqyui= dh rkjh[k d si'pkr ~gkus sokyh ?kVuk,¡A lekesyu ij vkjf{kfr;ksasa dk izfriknu 16- ;fn lekeys u] ^foy;u dh izÑfr dk lekeys u* gS]a rk s vkjf{kfr dh igpku cuk; s j[kh tkrh gS vkSj o s varfjrh dEiuh d s foÙkh; fooj.kk sa e sa mlh rjg izdV gksrh gS]a ftl izdkj o s varjd dEiuh d s foÙkh; fooj.kk sa esa izdV g,q FkAs bl izdkj] mnkgj.k d s fy, varjd dEiuh d s lkekU; vkjf{kfr varfjrh dEiuh d s lekU; vkjf{kfr cu tkr s gS]a vrajd dEiuh d s iw¡thxr vkjf{kfr varfjrh dEiuh d s iw¡thxr vkj{kfr cu tkr s g S vkSj varjd dEiuh d s iquewZY;kda u vkjf{kfr varfjrh dEiuh d s iquewZY;kda u vkjf{kfr cu tkr s gAS igpku dk s cuk, j[ku s d s ifj.kkeLo:i] o s vkjf{kfr;k¡] tk s lekeys u l s igy s ykHkk'a k d s :i e sa forj.k d s fy, miyCèk gS]a lekeys u d s ckn Hkh ykHkk'a k d s :i e sa forj.k d s fy, miyCèk gkxs hA fuxZfer 'k;s j iw¡th d s :i e sa vfHkfyf[kr jde ¼jkds M + ;k vU; vkfLr;k sa d s :i e sa fdlh vfrfjDr izfrQy lesr½ vkSj varjd dEiuh dh 'k;s j iw¡th dh jde d s chp dk varj] varfjrh dEiuh d s foÙkh; fooj.kk sa e sa vkjf{kfr;k sa e sa lek;kfstr gksrk gSA 17- ;fn lekeys u] ^Ø; dh iÑz fr e sa lekeys u* gS] rk s iSjk 18 e sa fofufnZ"V dkuuw }kjk vifs{kr vjf{kfr;k as d s vfrfjDr vkjf{kfr;k sa dh igpku ugh a cuk; s j[kh tkrh gAS izfrQy dh jde] varfjrh dEiuh }kjk vftZr varjd dEiuh dh 'k)q vkfLr;k sa d s eYw ; l s ?kVk;h tkrh gAS ;fn x.kuk dk ifj.kke Ç.kkRed fudyrk gS] rk s varj lekeys u ij mRiUu gk s jgh xqMfoy d s izfr MfscV fd;k tkrk gS vkSj mld s lkFk iSjk 19&20 e sa dfFkr rjhd s d s vuqlkj izfriknu fd;k tkrk gAS ;fn x.kuk dk ifj.kke èkukRed gS] rk s varj] iw¡thxr vkjf{kfr d s izfr ØfsMV fd;k tkrk gSA 18- dqN vkfjf{kr;k¡ vk;&dj vfèkfu;e 1961 dh vko';drkvk sa d s vuqlkj ;k bld s varxZr ykHk mBku s d s fy,] varfjrh dEiuh }kjk cuk, tk ldr s g Sa ( mnkgj.k d s fy,] fodkl HkÙkk vkjf{kfr ;k fofuèkku HkÙkk vkjf{kfrA vfèkfu;e e as ;g vifs{kr gS fd vkjf{kfr;k sa dh igpku ,d fof'k"V vofèk d s fy, cuk, j[kuh pkfg,A blh idz kj] vU; dkuuw k saa dh vi{s kkvk sasa d s vuqlkj] dqN vU; vkjf{kfr;k sa dk s varjd dEiuh d s foÙkh; fooj.kk sa e sa l`ftr fd;k tk ldrk gAS ;|fi] vkerkSj ij] Ø; iÑz fr d s lekeys u e]sa vkjf{kfr;k sa dh igpku ugh a j[kh tkrh fQj Hkh iwoksZDr izÑfr dh vkfjf{kr;k¡ ftUg sa ble sa bld s i'pkr~ dkuuw h vkjf{kfr;k¡ dgk tk,xk½ d s lna HkZ e sa viokn gk s ldrk gS vkSj ,slh vkjf{kfr;k¡ varfjrh dEiuh d s foÙkh; fooj.k e sa viuh igpku mlh rjg cuk; s j[krh gS ftl rjg o s varjd dEiuh d s foÙkh; fooj.kk sa e sa izdV gqbZ g Sa tc rd fd mudh igpku dk s mi;qDr foèkku d s lkFk vuiq kyu dju s gsrq cuk, j[ku s dh vko';drk gksrh gASa ;g viokn dsoy mu lekeys uk sa e sa cuk;k tk ldrk gS tgk¡ varfjrh dEiuh dh iqLrdk sa e sa dkuuw h vkjf{kfr;k sa vfHky[s ku d s fy, mi;qDr foèkku dh vi{s kkvk sa dk ikyu fd;k x;k gSA ,slh fLFkfr;k sa e as vkjf{kfr;k¡] varfjrh dEiuh d s foÙkh; fooj.kk sa e sa ml mi;qDr y[s kk 'kh"kZ e sa ¼mnkgj.kkFkZ] ^lekeys u lek;kts u izkjf{kr fuf/k*½ rRlEcUèkh MfscV d s }kjk vfHkfyf[kr dh tkrh gaS] ftl s ,d i`Fkd j[s kh; en d s :Ik e saa izLrqr fd;k tkrk gAS tc dkuuw h vkjf{kfr;k saa dh igpku dk s cuk, j[ku s dh vko”;drk ugh a gksrh rk s vkjf{kfr vkSj iwoksZDr y[s kk myV fn;k tkrk gSA lekesyu ij mRiUu gks jgh xqMfoy dk izfriknu 19- lekeys u ij mRiUu gk s jgh xqMfoy Hkkoh vk; d s iow kZueq ku e sa fd, x, lna k; dk s izLrqr djrh gS vkSj bldk vkfLr d s :i e sa izfriknu mi;qDr gS ftldk vkfLr d s mi;kxs h thoudky d s nkSjku ,d O;ofLFkr vkèkkj ij vk; d s izfr Øfed vikdj.k fd;k tkuk gSA xqMfoy dh iÑz fr d s dkj.k] izk;% rdZlxa r fuf'prrk d s lkFk bld s mi;kxs h thou dk vuqeku yxkuk eqf'dy gSA blfy,] ,slk vuqeku foods 'khy vkèkkj ij yxk;k tkrk gAS rnuqlkj] ik¡p o"kks± l s de vofèk d s nkSjku xqMfoy dk Øfed vikdj.k mi;qDr ekuk tkrk gS tc rd fd bll s yEch vofèk mi;qDr u gkAs 20- lekeys u ij mRiUu gk s jgh xqMfoy d s mi;kxs h thoudky dk s vuqekfur dju s e sa fopkj.kh; dkjdk sa e sa fuEufyf[kr 'kkfey gS % ¼d½ O;olk; ;k m|kxs dk iwokuZ qe;s thou ( ¼[k½ mRikn vizpyu d s izHkko] ek¡x e sa ifjorZu vkSj vU; vkfFkdZ ?kVd( ¼x½ izeq[k O;fDr;k sa ;k deZpkfj;k sa d s legw k sa d s lsokdky izR;k'kk,¡ ( ¼?k½ izfrLif)Z;k sa ;k lEHkkO; izfrLif)Z;k sa }kjk vifs{kr dk;Zokgh( vkSj ¼³½mi;kxs h thoudky dk s izHkkfor djr s fofèkd] fofu;ked vkSj vuqcèa kkRed micUèkA32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ykHk vkSj gkfu ys[kk dk vfr'ks"k 21- ^foy;u dh izÑfr e sa lekeys u* d s ekey s e]sa vrajd dEiuh d s foÙkh; fooj.kk sa e sa izdV gk s jgk ykHk vkSj gkfu y[s kk dk vfr'k"sk] varfjrh dEiuh d s foÙkh; fooj.kk sa e as izdV gk s jg s rRlca èa kh vfr'k"sk d s lkFk tkMs +k tkrk gSA vkuqdfYid :i l]s ;fn dkbs Z lkekU; vkjf{kfr gk]s rk s ;g mld s ifzr varfjr fd;k tkrk gAS 22- ^Ø; dh izÑfr e sas lekeys u* d s ekeys e]sa varjd dEiuh d s foÙkh; fooj.kk sa es a izdV gk s jgk ykHk vkSj gkfu y[s kk dk vfr'k"sk] pkg s MfscV gk s ;k ØfsMV] viuh igpku [kk s nsrk gAS lekeys u dh ;kts uk e safofufnZ"V vkjf{kfr;k sadk izfriknu 23* dEiuh vfèkfu;e] 1956 d s micUèkk sa ;k dkbs Z vU; dkuuw ] d s varxZr LohÑr lekeys u dh ;kts uk] lekeys u d s ckn varjd dEiuh dh vkjf{kfr;k sa dk s fn, tku ss oky s izfriknu dk s fuèkkZfjr dj ldrh gSA tgk¡ ,slk izfriknu fuèkkZfjr fd;k tkrk gS] ogk¡ ;gh vuqlfjr gksrk gSA dqN fLFkfr;k sa e]sa dkuuw d s varxZr LohÑr lekeys u dh ;kts uk bl ekud dh mu vi{s kkvk sa dh rqyuk e]sa ftudk ikyu ;kts uk] }kjk ifzriknu u fuèkkfZjr dju s dh fLFkfr e sa fd;k x;k gksrk] lekeys u d s ckn varjd dEiuh dh vkjf{kfr;k sa d s vyx izfriknu dk s fuèkkZfjr dj ldrh gAS ,slh fLFkfr;k sa es]a lekeys u d s ckn izFke foÙkh; fooj.kk sa e s fuEufyf[kr izdVu fd, tkr s gS a % ¼d½ vkjf{kfr;k sa d s y[s kk izfriknu vkSj bl ekud e sa fuèkkfZjr izfriknu l s fHkUu ifzriknu dk ikyu dju s d s dkj.kk sa dk o.kZuA ¼[k½ bl ekud e sa mu vi{s kkvk sa d s vuqlkj fuèkkZfjr izfriknu ftudk ikyu ;kts uk }kjk ifzriknu u fuèkkZfjr dju s dh fLFkfr e sa fd;k tkrk] dh rqyuk e sa dkuuw d s varxZr LohÑr lekeys u dh ;kts uk d s vuqlkj fuèkkfZjr vkjf{kfr;k sa d s y[s kk izfriknu e sa fopyuA ¼x½ ,sl s fopyu d s dkj.k mRiUu gk s jgk foÙkh; iHz kko] ;fn dkbs Z gkAs izdVu 24- lHkh lekeys uk saa d s fy,] lekeys u d s ckn iFz ke foÙkh; fooj.kk sa e sa fuEufyf[kr izdVuk sa dk s mi;qDr le>k tkrk gS % ¼d½ lekefsyr gk s jgh dEifu;k sa d s uke vkSj O;olk; dh lkekU; izÑfr( ¼[k½ y[s kk mí's ;k sa d s fy, lekeys u dh iHz kkoh rkjh[k( ¼x½ lekeys u dk s izfrfcfEcr dju s e sa iz;qDr y[s kk i}fr( vkSj ¼?k½ dkuuw d s varxZr LohÑr ;kts uk d s fooj.kA 25- fgrk sa d s legw hdj.k dh i}fr d s varxZr y[s kkc) fd, x, lekeys uk sa d s fy,] lekeys u d s ckn izFke foÙkh; fooj.kk sa esa fuEufyf[kr vfrfjDr idz Vu mi;qDr le> s tkr s g Sa % ¼d½ lekeys u dk s fØ;kfUor dju s d s fy, izR;ds dEiuh d s fofue; fd, x, lkèkkj.k 'k;s jk sa d s izfr'kr d s lkFk fuxZfer 'k;s jk sa dk o.kZu rFkk l[a ;k ( ¼[k½ izfrQy rFkk vyx l s igpkuu s ;kXs ; vftZr dh xbZ 'kq) vkfLr;k sa d s eYw ; d s chp fdlh Hkh varj dh jde vkSj mudk izfriknuA 26- Ø; i}fr d s varxZr y[s kkc) lekeys uk sa d s fy, lekeys u d s ckn iFz ke foÙkh; fooj.kk sa e sa fuEufyf[kr idz Vu mi;qDr le> s tkr s gS % * vuqPNns 23 dia uh vf/kfu;e 2013 d s varxZr vuqekfsnr lekeys u dh fdlh Hkh ;kts uk e saa ykx w ugh a gkxs k¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 33 ¼d½ lekeys u d s fy, izfrQy vkSj lna k; fd, x, izfrQy ;k vkfdLed :i l s lna ;s izfrQy dk o.kZu ( vkSj ¼[k½ ifzrQy rFkk vyx l s igpkuu s ;kXs ; vftZr 'k)q vkfLr;k sa d s eYw ; d s chp fdlh Hkh varj dh jde vkSj mudk izfriknu rFkk lekeys u ij mRiUu gk s jgh fdlh Hkh xqMfoy d s Øfed vikdj.k dh vofèkA rqyui= dh rkjh[k ds i'pkr~ lekesyu 27- tc lekeys u] rqyui= dh rkjh[k d s i'pkr~ fdarq lekeys u d s izfr fdlh Hkh i{kdkj d s foÙkh; fooj.kk sa d s fuxZeu l s igy s fØ;kfUor gksrk gS] rk s izdVu] y[ss kk ekud 4 vkdfLedrk,¡ rFkk rqyui= dh rkjh[k d si'pkr~ gkus sokyh ?kVuk,¡* d s vuqlkj fd;k tkrk gS] yfsdu lekeys u foÙkh; fooj.kk sa e sa lekfo"V ugh a gksrkA dqN ifjfLFkfr;k sa e]sa lekeys u Lo; a foÙkh; fooj.kk sa dk s izHkkfor djrh gqbZ vfrfjDr tkudkjh Hkh iznku dj ldrk gS] mnkgj.k d s fy,] pyk;eku leqRFkku ekU;rk dk s cuk, j[ku s d s fy, LohÑfr nus kA eq[; fl)kUr 28- ,d lekesyu ;k rks ¼d½ foy;u dh izÑfr esa lekesyu gks ldrk gS] ;k ¼[k½ Ø; dh izÑfr esa lekesyu gks ldrk gSA 29- ,d lekesyu dks foy;u dh izÑfr esa lekesyu rc ekuk tkuk pkfg,] tc fuEufyf[kr lHkh 'krsZa iwjh gksa ( (i) lekesyu ds ckn] varjd dEiuh dh lHkh vkfLr;k¡ vkSj nkf;Ro] varfjrh dEiuh dh vkfLr;k¡ vkSj nkf;Rp cu tk,A (ii) varjd dEiuh esa lkèkkj.k 'ks;jksa ds vafdr ewY; ds de ls de 90 izfr'kr èkkj.k djus okys 'ks;jèkkjd ¼mu lkèkkj.k 'ks;jksa ds vfrfjDr tks lekesyu ls Bhd igys varfjrh dEiuh ;k blds leuq"kafx;ksa ;k muds ukefunsZf'krh;ksa ds ikl Fks½ lekesyu ds dkj.k varfjrh dEiuh ds lkèkkj.k 'ks;jèkkjd cu tkrs gSaA (iii) lekesyu dsfy, varjd dEiuh dsmu lkèkkj.k 'ks;jèkkjdksa dks tks varfjrh dEiuh ds lkèkkj.k 'ks;jèkkjd cuus dks rS;kj gks tkrs gSa] izkI; izfrQy varfjrh dEiuh }kjk iw.kZr% varfjrh dEiuh esa lkèkkj.k 'ks;jksa ds fuxZeu }kjk pqdk, tkrs gS] blds vfrfjDr fd udn fdlh Hkh Hkkxr% 'ks;j ds lanHkZ esa ns; gks ldsA (iv) lekesyu ds i'pkr~ varfjrh dEiuh }kjk] varjd dEiuh ds O;olk; dks pyk, tkus dk iz;kstu gksrk gSA (v) varjd dEiuh dh vkfLr;ksa vkSj nkf;Roksa ds cgh ewY;ksa ds izfr ml le; fdlh lek;kstu djus dk dksbZ iz;kstu ugha gks tc os varfjrh dEiuh ds foÙkh; fooj.kksa esa lekfo"V fd, tkrs gSa] ijUrq ys[kk uhfr;ksa dh ,d:irk dks lqfuf'pr djus ds vfrfjDr A 30- ,d lekesyu dks Ø; dh izÑfr esa lekesyu rc ekuk tkuk pkfg,] tc iSjk 29 esa fofufnZ"V ,d ;k mlls vfèkd 'krks± dh iwfrZ u gksA 31- tc ,d lekesyu dks foy;u dh izÑfr esa lekesyu ekuk tkrk gS] rks ;g iSjk 33&35 esa of.kZr fgrksa ds lewghdj.k dh i)fr ds varxZr ys[kkc) gksuk pkfg,A 32- tc lekesyu dks Ø; dh izÑfr esa lekesyu ekuk tkrk gS] rks bls iSjk 36&39 esa of.kZr Ø; i)fr ds varxZr ys[kkc) djuk pkfg,A fgrksa ds lewghdj.k dh i}fr 33- varfjrh dEiuh ds foÙkh; fooj.kksa dh rS;kjh esa] varjd dEiuh dh vkfLr;ksa] nkf;Rpksa vkSj vjf{kfr;kas ¼pkgs iw¡thxr ;k jktLo ;k fQj iquewZY;kadu ij mRiUu gks jgh gksa½ dks muds orZeku dSfjax jde ij vkSj mlh :i34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] esa vfHkfyf[kr djuk pkfg, ftl :i esa og lekesyu dh rkjh[k ij FksA varjd dEiuh ds ykHk vkSj gkfu ys[kk ds vfr'ks"k dks varfjrh dEiuh ds rRlacaèkh vfr ds lkFk tksM+k tkuk pkfg, ;k dksbZ lkekU; vkjf{kfr gks rks mlds izfr varfjr fd;k tkuk pkfg,A 34- ;fn] lekesyu ds le;] varfjrh vkSj varjd dEifu;ksa esa ijLij fojksèkh ys[kk uhfr;k¡ viuk;h tk jgh gSa rks lekesyu ds ckn ,d:i ys[kk uhfr;k¡ viuk;h tkuh pkfg,A ys[kk uhfr;ksa esa fdlh Hkh ifjorZu dk foÙkh; fooj.kksa ij izHkko] ys[kk ekud 5, vofèk ds fy, 'kq) ykHk ;k gkfu] iwokZofèk ensa vkSj ys[kk uhfr;ksa esa ifjorZu] ds vuqlkj fjiksVZ fd, tkus pkfg,A 35- fuxZfer 'ks;j iw¡th ds :i esa vfHkfyf[kr jde ¼udnh ;k vU; vkfLr;ksaa ds :i esa fdlh vfrfjDr izfrQy lesr½ vkSj varjd dEiuh dh 'ks;j iw¡th dh jde ds chp ds varj dks vkjf{kfr;ksa esa lek;ksftr djuk pkfg,A Ø; i)fr 36- varfjrh dEiuh ds foÙkh; fooj.kksa dks rS;kj djus esa varjd dEiuh dh vkfLr;k¡ vkSj nkf;Ro viuh orZeku dSfjax jde ij 'kkfey gksuh pkfg, ;k oSdfYid :i ls izfrQy] lekesyu dh rkjh[k dks i`Fkd :i ls igpkuus ;ksX; vkfLr;ksa vkSj nkf;Roksa dks vius mfpr ewY;ksa ds vkèkkj ij vkcafVr fd;k tkuk pkfg,A dkuwu }kjk visf{kr vkjf{kfr;ksa ds vfrfjDr] varjd dEiuh ds vkjf{kfr;ksa ¼pkgs iw¡thxr gks ;k jktLo ;k fQj iquewZY;kadu ij mRiUu gks jgs gks½ tSlk iSjk 39 esa dfFkr gS mldks NksM+dj varfjrh dEiuh ds foÙkh; fooj.kksa esa 'kkfey ugha fd, tkus pkfg,A 37- varfjrh dEiuh }kjk vftZr varjd dEiuh dh 'kq) vkfLr;ksa ds ewY; ls izfrQy dh jde dk dksbZ Hkh vkfèkD;] varjd dEiuh ds foÙkh; fooj.kksa esa lekesyu ij mRiUu gks jgh xqMfoy ds :i esa vfHkKkr gksuk pkfg,A ;fn] izfrQy dh jde] vftZr 'kq) vkfLr;ksa ds ewY; ls de gks] rks muds chp ds varj dks iw¡thxr vkjf{kfr ekuk tkuk pkfg,A 38- lekesyu ij mRiUu gks jgh xqMfoy dk vius mi;ksxh thoudky ds nkSjku O;ofLFkr vkèkkj ij vk; ds izfr Øfed vikdj.k gksuk pkfg,A Øfed vikdj.k dh vofèk ik¡p o"kZ ls de gksuh pkfg, tc rd fd blls vfèkd vofèk mfpr u gksA 39- tgk¡ varfjrh dEiuh dh cgh;ksa esa dkuwu }kjk visf{kr vkjf{kfr ds vfHkys[ku ds fy, mi;qDr dkuwu dh vis{kkvksa dk ikyu fd;k tkrk gS] ogk¡ varjd dEiuh ds dkuwu }kjk visf{kr vkjf{kfr;ksa dks varfjrh dEiuh ds foÙkh; fooj.kksa esa vfHkfyf[kr fd;k tkuk pkfg,A mi;qDr ys[kk 'kh"kZ ¼mnkgj.kr% ^lekesyu lek;kstu izkjf{kr fuf/k*½ dks rRlEcUèkh MsfcV fd;k tkuk pkfg, ftls i`Fkd js[kh; en ds :Ik esaa izLrqr fd;k tkuk pkfg,A tc dkuwu }kjk visf{kr vkjf{kfr;ksa dh igpku dks cuk, j[kus dh vko';drk ugha gks rks] vkjf{kfr;ksa vkSj iwoksZDr ys[kk dks myV nsuk pkfg,A lkekU; izfØ;k,¡ 40- lekesyu ds fy, izfrQy esa] dksbZ Hkh xSj&udnh rRo mfpr ewY; ij 'kkfey gksuk pkfg,A izfrHkwfr;ksa ds fuxZeu dh fLFkfr esa] dkuwuh izkfèkdkfj;ksa }kjk fuèkkZfjr ewY; dks mfpr ewY; ekuk tk ldrk gSA vU; vkfLr;ksa dh fLFkfr esa] mfpr ewY; R;kxh xbZ vkfLr;ksa ds cktkj ewY; ds lanHkZ esa fuèkkZfjr fd;k tk ldrk gSA tgk¡ R;kxh xbZ vkfLr;ksa sadk cktkj ewY; fo'oluh; :i ls vk¡dk ugha tk ldrk] ogk¡ ,slh vkfLr;ksa dks muds Øe'k% 'kq) cgh ewY; ij ewY;kafdr fd;k tk ldrk gSA 41- tgk¡ lekesyu dh ;kstuk] ,d ;k vfèkd ?kVukvksa ij lekfJr izfrQy ds fy, lek;kstu iznku djrh gS] rks ;fn Hkqxrku laHkkO; gS vkSj jde dk ,d rdZlaxr vuqeku yxk;k tk ldrk gS rks vfrfjDr Hkqxrku dh jde izfrQy esa 'kkfey dh tkuh pkfg,A vU; lHkh ekeyksa esa] tSls gh jde fuèkkZj.k ;ksX; curh gS] lek;kstu vfHkKkr gksuk pkfg, ns[ksa ys[kk ekud 4 vkdfLedrk,¡ rFkk rqyui= dh rkjh[k ds i'pkr~ gksus okyh ?kVuk,¡A¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 35 lekesyu dh ;kstuk esa fofufnZ"V vkjf{kfr;ksa dk izfriknu 42-* tgk¡ dkuwu ds varxZr LohÑr lekesyu dh ;kstuk] varfjrh dEiuh ds vkjf{kfr;ksa dks fn, tkus okyk izfriknu fuèkkZfjr djrh gS] ogk¡ mlh dk vuqikyu gksuk pkfg,A tgk¡ dkuwu ds varxZr LohÑr lekesyu dh ;kstuk bl ekud dh mu vis{kkvksa dh rqyuk esa ftudk ikyu ;kstuk }kjk O;ogkj u fuèkkZfjr djus dh fLFkfr esa fd;k tkrk] lekesyu ds ckn varjd dEiuh vkjf{kfr;ksaa dk ,d fHkUu izfriknu fuèkkZfjr djrk gS] ogk¡ lekesyu ds ckn izFke foÙkh; fooj.kksa esa fuEufyf[kr izdVu fd, tkrs gSa % ¼d½ vkjf{kfr;ksa ds fn, x, ys[kk izfriknu vkSj bl ekud eas fuèkkZfjr izfriknu ls fHkUu izfriknu dk ikyu djus ds dkj.kksa dk o.kZuA ¼[k½ bl ekud esa mu vis{kkvksa ds vuqlkj fuèkkZfjr izfriknu] ftudk ikyu ;kstuk }kjk izfriknu u fuèkkZfjr djus dh n'kk esa fd;k tkrk] dh rqyuk esa dkuwu ds varxZr LohÑr lekesyu dh ;kstuk }kjk vkjf{kfr;ksa ds fy, fuèkkZfjr izfriknu esa fopyuA ¼x½ ,sls fopyu ds dkj.k mRiUu jgk foÙkh; izHkko] ;fn dksbZ gksA izdVu 43- lHkh lekesyuksa ds fy,] lekesyu ds ckn izFke foÙkh; fooj.kksa esa fuEufyf[kr izdVu fd, tkus pkfg, % ¼d½ lekesfyr gks jgh dEifu;ksa ds uke vkSj O;olk; dh lkekU; izÑfr( ¼[k½ ys[kk mís';ksa ds fy, lekesyu dh izHkkoh rkjh[k ( ¼x½ lekesyu dks izfrfcfEcr djus esa iz;qDr ys[kk i)fr ( vkSj ¼?k½ dkuwu ds varxZr LohÑr ;kstuk ds fooj.kA 44- fgrksa ds lewghdj.k dh i)fr ds varxZr lekesyu ds ys[kk ds fy,] lekesyu ds ckn izFke foÙkh; fooj.kksa esa fuEufyf[kr vfrfjDr izdVu fd, tkus pkfg,a % ¼d½ lekseyu dks fØ;kfUor djus ds fy, izR;sd dEiuh ds fofue; fd, x, lkèkkj.k 'ks;jksa ds izfr'kr ds lkFk fuxZfer 'ks;jksa dk o.kZu rFkk la[;k ( ¼[k½ izfrQy rFkk vftZr 'kq) vyx ls igpkuus ;ksX; vkfLr;ks sads ewY; ds chp fdlh Hkh varj dh jde vkSj mldk izfriknuA 45- Ø; i)fr ds varxZr ys[kkc) lekesyuksa ds fy,] lekesyu ds ckn izFke foÙkh; fooj.kksa esa fuEufyf[kr izdVu fd, tkus pkfg, % ¼d½ lekesyu ds fy, izfrQy vkSj lank; fd, x, izfrQy ;k vkdfLed :i ls lans; izfrQy dk o.kZu( vkSj ¼[k½ izfrQy vkSj vftZr 'kq) vyx ls igpkuus ;ksX; vkfLr;ksa ds ewY; ds chp fdlh Hkh varj dh jde vkSj mudk izfriknu vkSj lekesyu ij mRiUu gks jgh fdlh Hkh xqMfoy ds Øfed vikdj.k dh vofèkA rqyui= dh rkjh[k ds i'pkr~ lekesyu 46- tc lekesyu] rqyui= dh rkjh[k ds i'pkr~] fdarq lekesyu ds izfr fdlh Hkh i{kdkj ds foÙkh; fooj.kksa ds fuxZeu ls igys fØ;kfUor gksrk gS] rks izdVu ys[kk ekud 4 ^vkdfLedrk,¡ rFkk rqyui= dh rkjh[k ds i'pkr~ gksus okyh ?kVuk,¡* ds vuqlkj fd;k tkuk pkfg,] fdarq lekesyu foÙkh; fooj.kksa esa 'kkfey ugha gksuk * diua h vf/kfu;e 2013 d s varxZr vuqekfsnr lekeys u dh fdlh Hkh ;kts uk d s fy, vuqPNns 42 ykx w ugh gkxs k A36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] pkfg,A dqN ifjfLFkfr;ksa esa] lekesyu Lo;a foÙkh; fooj.kksa dks izHkkfor djus okyh vfrfjDr tkudkjh Hkh iznku dj ldrk gS] mnkgj.k ds fy, pyk;eku leqRFkku dh ekU;rk dks cuk, j[kus ds fy, LohÑfr nsukA” 11g eyw fu;e esa ^^vuqyXud^^ e sa ^^y[s kk ekud^^ “kh’kZ d s v/khu ^^y[s kk ekud ¼,,l½ 21^^ d s LFkku ij fuEufyf[kr y[s kk ekud j[k s tk,¡x]s vFkkZr~ %& “ys[kk ekud 21 lesfdr foÙkh; fooj.k1 ¼bl y[skk ekud e sadqN eksVs frjNs Vkbi vkSj dqN lhèk sVkbZi e saO;ofLFkr iSjk lfEefyr ga]S ftudk leku izkfèkdkj gSA ekVs sfrjN sVkbi e safn; sx, iSjk eq[; fl)kar minf'kZr djr sgASa bl y[skk ekud dk svfèklpwuk d sizfr mikcèak d sHkkx d e savrfaoZ"V lkèkkj.k vuqn'skk sad slnaHkZ e sai<+k tkuk pkfg;As½ mís'; bl ekud dk mí's ; lefsdr foÙkh; fooj.kk sa dh rS;kjh vkSj izLrfqrdj.k d s fy, fl)kark sa vkSj izfØ;kvk sa dk s LFkkfir djuk gSA eyw dia uh ¼tk s fu;a=h m|e d s uke l s Hkh Kkr gS½ }kjk mld s legw d s vkfFkZd fØ;kdykik saa d s ckj s e sa foÙkh; tkudkjh iznku dju s d s fy,] lefsdr foÙkh; fooj.k] izLrqr fd, tkr s gASa bu fooj.kk sa dk mí's ; eyw vkSj bldh leuq"kfax;k sa d s ckj s e sa ,d ,dy vkfFkZd bdkbZ d s :i e sa legw }kjk fu;fa=r vkfFkZd lalkèkuk]sa legw d s nkf;Rok sa vkSj viu s lalkèkuk sa l s legw dk s izkIr ifj.kkek sa dk s nf'kZr dju s d s fy, foÙkh; tkudkjh izLrqr djuk gksrk gSA dk;Z{ks= 1- ;g ekud ewy daiuh ds fu;a=.k ds vèkhu m|eksa ds lewg ds fy, lesfdr foÙkh; fooj.kksa dh rS;kjh vkSj izLrqfrdj.k esa ykxw gksuk pkfg,A 2- ;g ekud] ewy daiuh ds i`Fkd foÙkh; fooj.kksa esa leuq"kafx;ksa esa fofuèkku ds ys[kk esa Hkh ykxw fd;k tkuk pkfg,A 3- lefsdr foÙkh; fooj.kk sa dh rS;kjh e]sa vU; y[s kk ekud Hkh mlh rjg ykx w gksr s gSa tSl s o s iF` kd foÙkh; fooj.kk sa e sa ykx w gksr s gSAa 4- ;g ekud fuEufyf[kr l s lca faèkr ugh a gS % ¼d½ lekeys u ij mn~Hkwr xqMfoy lfgr] lekeys uk sa d s y[s kk d s fy, i)fr;k¡ vkSj leds u ij mud s izHkko] ¼y[s kk ekud 14] lekeyss uk sad sfy, y[skk] n[sk½sa ( ¼[k½ lg;qDrk sa e as fofuèkkuk sa d s fy, y[s kk ¼orZeku e sa y[s kk ekud 13] fofuèkkuk sad sfy, y[skk2 }kjk 'kkflr g½Sa ( vkSj ¼x½ lgm|ek sa e sa fofuèkkuk sa d s fy, y[s kk ¼orZeku e sa y[s kk ekud 13] fofuèkkuk sad sfy, y[skk3 }kjk 'kkflr gS½ 1 ;g Li"V fd;k tkrk g S fd] ;fn ,d m|e lefsdr foÙkh; fooj.k izLrqr djrk gS rk s y[s kk ekud 21 vkKkid gSA nwlj s 'kCnk sa e]sa y[s kk ekud ,d m|e dk s lefsdr foÙkh; fooj.k izLrqr dju s dk vkn's k ugh a nsrk yfsdu] ;fn dkbs Z m|e fdlh dkuuw dh vko';drkvk sa d s lkFk vuiq kyu d s fy, ;k vU;Fkk lefsdr foÙkh; fooj.k izLrqr djrk gS] rk s bl s lefsdr foÙkh; fooj.k y[s kk ekud 21 d s vuqlkj rS;kj vkSj izLrqr dju s pkfg,A 2 y[s kk ekud 23] lg;qDrk saesa fofuèkkuk sad sfy, lefsdr foÙkh; fooj.kk saesa y[skk] lefsdr foÙkh; fooj.kk sa e sa lg;qDrk sa esa fofuèkkuk sa d s fy, y[s kk l s lca faèkr vi{s kkvk sa dk s fofufnZ"V djrk gSA 3 y[s kkekud 27] lgm|ek sae safgrk sadh foÙkh; fjikfsVZxa ] lgm|ek sa e sa fofuèkkuk sa d s fy, y[s kk lca faèkr vi{s kkvk sa dk s fofufnZ"V djrk gAS¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 37 ifjHkk"kk,¡ 5- bl ekud ds iz;kstu ds fy,] fuEufyf[kr 'kCn fofufnZ"V vFkks± esa iz;ksx fd, x, gSa% 5-1 fu;a=.k % ¼d½ izR;{k :i ls ;k vizR;{k :i ls] leuq"kaxh ¼leuq"kafx;ksa½ ds ekè;e ,d m|e dh vkèkh ls vfèkd ernku 'kfDr dk LokfeRo ( ;k ¼[k½ fdlh dEiuh dh n'kk esa funs'kd cksMZ dh lajpuk dk fu;a=.k ;k fdlh vU; m|e dh n'kk esa rRleku 'kklh fudk; dh lajpuk dk fu;a=.k ftllsfd blds fØ;kdykiksa ls vkfFkZd ykHk izkIr fd, tk ldsA 5-2 ,d leuq"kaxh ,d m|e gS] tks vU; m|e ¼tks ewy ds uke ls tkus tkrs gSa½ }kjk fu;af=r gksrk gSA 5-3 ewy ,d m|e gS ftldh ,d ;k vfèkd leuq"kaxh daiuh gksrh gSaA 5-4 lewg] ewy vkSj bldh lHkh leuq"kaxh gSA 5-5 lesfdr foÙkh; fooj.k lewg ds foÙkh; fooj.k gksrs gaS] tks fd ,dy m|e ds :i esa izLrqr fd, tkrs gSaA 5-6 bfDoVh ,d m|e dh vkfLr;ksa esa blds lHkh nkf;Roksa dks ?kVk nsus ds ckn] mifLFkr vof'k"V fgr gSA 5-7- vYila[;d fgr izpkyuksa ds 'kq) ifj.kkeksa vkSj 'kq) vkfLr;ksa dk og Hkkx gS] tks mu fgrksa ls lacafèkr gS ftu ij izR;{k :i ls ;k vizR;{k :i ls leuq"kaxh ds ekè;e ls ewy dk dksbZ LokfeRo ugha gSA 6- lefsdr foÙkh; fooj.kk sa e sa vkerkSj ij lefsdr rqyui=] ykHk vkSj gkfu dk lefsdr fooj.k] vkSj fVIi.k] vU; fooj.k vkSj Li"Vhdkjd lkexzh lfEefyr gksrh gS] tk s mldk ,d lekdfyr Hkkx curk gAS ;fn eyw viuk jkds M + izokg fooj.k izLrqr djrk gS rk s lefsdr jkds M + izokg fooj.k izLrqr fd;k tkrk gSA tgk¡ rd lHa ko gk s lefsdr foÙkh; fooj.k mlh izk:i e sa izLrqr fd, tkr s gaS] tk s eyw }kjk bld s iF` kd foÙkh; fooj.kk sa d s fy, viuk;k tkrk gSA Li"Vhdj.k % eyw m|e vkSj bldh leuq"kfax;k sa d s i`Fkd foÙkh; fooj.kk sa e sa izdV gk s jg s lHkh fVIi.kk sa dk s lefsdr foÙkh; fooj.kk sa d s fy, fVIi.kk sa e sa lfEefyr djuk vko';d ugh a gAS lefsdr foÙkh; fooj.kk sa dk s cuku s d s fy,] fVIi.kk sa vkSj vU; Li"Vhdkjd lkexzh tk s mudk ,d vfHkUu Hkkx curh gS] d s lna HkZ e sa fuEufyf[kr fl)kark sa dk vuqikyu fd;k tk ldrk gS % ¼d½ o s fVIi.k tk s lefsdr foÙkh; fooj.kk sa dk lgh vkSj _tq fp= izLrqr dju s d s fy, vko';d g]Sa mud s vfHkUu Hkkx d s :i e sa lefsdr foÙkh; fooj.kk sa e sa lfEefyr fd, tkr s gASa ¼[k½ dsoy lkjoku enk sa oky s fVIi.kk sa dk s izdV dju s dh vko';drk gksrh gAS bl mí's ; d s fy, lkjokurk lefsdr foÙkh; fooj.kk sa e sa fufgr tkudkjh d s lca èa k e sa voèkkfjr gksrh gSA bldk s n[s kr s gq,] ;g lHa ko gk s ldrk gS fd tc lkjokurk dk ijh{k.k lefsdr foÙkh; fooj.kk sa d s lna HkZ e sa ykx w gksrk g S rk s eyw ;k leuq"kxa h d s iF` kd foÙkh; fooj.kk sa e sa izdV dqN fVIi.kk sa dh lefsdr foÙkh; fooj.kk sa e sa izdVu dh vko';drk u gkAs ¼x½ leuq"kxa h vkSj@;k eyw d s i`Fkd foÙkh; fooj.kk sa e sa vfrfjDr dkuuw h tkudkjh dk s lefsdr foÙkh; fooj.kk sa d s lgh vkSj _tq fp= l s dkbs Z izklfaxdrk u j[ku s ds dkj.k] lesfdr foÙkh; fooj.kk sa esa izdV dju s vko';drk ugh a gksrhA dEifu;k sa dh n'kk e sa ,slh tkudkjh dk n`"Vkar] bl ekud l s lya Xu n`"Vkar e as 'kkfey gSAa38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] lesfdr foÙkh; fooj.kksa dk izLrqfrdj.k 7- ,d ewy tks lesfdr foÙkh; fooj.k izLrqr djrk gS] mls ;g fooj.k mldh i`Fkd foÙkh; fooj.kksa ds lkFk izLrqr djuk pkfg,A 8- eyw d s foÙkh; fooj.kk sa d s i;z kxs drkZ izk;% u dsoy m|e vfirq iwj s legw dh foÙkh; fLFkfr vkSj izpkyuk sa d s ifj.kkek sa ls lEcèa k j[kr s gaS vkSj mUg sa bl ckj s e sa lfwpr Hkh fd;k tkuk pkfg,A ;g vko';drk iz;kxs drkZvk sa dk s fuEufyf[kr iznku djd s gksrh gS % ¼d½ eyw d s i`Fkd foÙkh; fooj.k ( vkSj ¼[k½ lefsdr foÙkh; fooj.k] tk s i`Fkd fofèkd bdkb;k sa dh fofèkd lhekvk sa dk s è;ku e sa u j[kr s g,q ,dy m|e dh rjg legw d s ckj s e sa foÙkh; tkudkjh izLrqr djr s gaSA lesfdr foÙkh; fooj.kksa dk dk;Z{ks= 9- ,d ewy m|e dks] tks lesfdr foÙkh; fooj.k izLrqr djrk gS] iSjk 11 esa fufnZ"V leuq"kafx;ksa ds vfrfjDr] ns'kh lkFk gh lkFk fons'kh] lHkh leuq"kafx;ksa dks lesfdr djuk pkfg,A tgka m|e dks dksbZ leuq’kaxh ugha gS fdarq lg;qDr vkSj@;k lgm|e gS] ogka m|e dks Øe’k% ys[kk ekud 23] lg;qDrksa esa fofuèkkuksa gsrq lesfdr foÙkh; fooj.kksa esa ys[kk rFkk ys[kk ekud 27] lgm|eksa esa fgrksa dh foÙkh; fjiksfV±x ds vuqlkj lesfdr foŸkh; fooj.k Hkh rS;kj djuk pkfg,A 10- lefsdr foÙkh; fooj.k] eyw m|e d s vkSj iSjk 11 e sa fn, x, dkj.kk sa d s fy, vioftZr leuq"kfax;k sa d s vfrfjDr mu lHkh m|ek sa d s foÙkh; fooj.kk sa d s vkèkkj ij rS;kj gksr s gS a tk s eyw }kjk fu;fa=r fd, tkr s gSAa fu;a=.k rc fo|eku gksrk g S tc izR;{kr% ;k viRz ;{kr% leuq"kfax;k sa d s }kjk] eyw m|e d s ikl ,d m|e dh vkèkh l s vfèkd ernku 'kfDr dk LokfeRo gksrk gSA fu;a=.k rc Hkh fo|eku gksrk gS tc ,d m|e] fun's kd ckMs Z dh lajpuk ij fu;a=.k j[krk gk s ¼,d dEiuh dh n'kk e½sa ;k rRleku 'kklh fudk; ij fu;a=.k j[krk gk s ¼,d m|e d s dEiuh u gkus s dh n'kk e½sa rkfd bld s fØ;kdykik sa l s vkfFkZd ykHk izkIr dj ldAs ,d m|e bdkb;k sa dh 'kklh fudk;k sa dh lajpuk dk s fu;fa=r dj ldrk gS tSl s fd minku U;kl] Hkfo"; fufèk U;kl vkfnA D;kfasd ,slh bdkb;k sa ij fu;a=.k dk mí's ; muds fØ;kdykik sa l s vkfFkdZ ykHk izkIr djuk ugh a gksrk] blfy, lefsdr foÙkh; fooj.kk sa dh rS;kjh d s fy, bu ij fopkj ugh a fd;k tkrkA bl ekud d s mí's ; fy,] ,d m|e dk s fuEufyf[kr dh lajpuk dk fu;a=d ekuk tkrk gS % (i) ,d dEiuh dk fun's kd ckMs Z] ;fn bld s ikl fdlh vU; O;fDr dh lEefr ;k lgefr d s fcuk ml dEiuh d s lHkh ;k vfèkdk'a k fun's kdk sa dk s fu;qDr dju s ;k gVku s dh 'kfDr gS ,d m|e d s ikl fun's kd dk s fu;qfDr dju s dh 'kfDr rc le>h tkrh gS] ;fn fuEufyf[kr e sa l s dkbs Z Hkh 'krZ iwjh gksrh gS % ¼d½ m|e }kjk iwoksZDr 'kfDr;k sa dk iz;kxs mld s i{k e sa dj sa fcuk ,d O;fDr fun's kd d s :i e sa fu;qDr ugh a fd;k ldrk ( ;k ¼[k½ ,d O;fDr dh fun's kd d s :i e sa fu;qfDr vko';d :i l s m|e e sa mld s }kjk èkkfjr in ij fu;fqDr d s dkj.k gksrh gS ( ;k ¼x½ fun's kd ml m|e ;k mldh leuq"kxa h }kjk ukefufnZ"V gksrk gSA (ii) ,d m|e dk 'kklh fudk; tk s ,d dEiuh ugh a gS] ;fn bld s ikl fdlh vU; O;fDr dh lEefr ;k lgefr d s fcuk ml vU; m|e d s 'kklh fudk; d s lHkh ;k vfèkdk'a k lnL;k sa dk s fu;qDr dju s ;k gVku s dh 'kfDr gAS ,d m|e d s ikl ,d lnL; dk s fu;qDr dju s dh 'kfDr gksrh g S ;fn fuEufyf[kr e sa l s fdlh Hkh 'krZ dk s iwjk fd;k tkrk gS% ¼d½ ,d O;fDr d s i{k e sa ml vU; m|e }kjk iwoksZDr 'kfDr d s mi;kxs d s fcuk] ml s 'kklh fudk; d s lnL; d s :i e sa fu;qDr ugh a fd;k tk ldrk gSA ¼[k½ ,d O;fDr dh 'kklh fudk; d s lnL; d s :i e sa fu;qfDr] vko';d :i l s ml vU; m|e e sa mld s }kjk èkkfjr in dh fu;fqDr d s dkj.k g S ( ;k ¼x½ 'kklh fudk; d s lnL; dk s ml vU; m|e }kjk ukefufn"ZV fd;k tkrk gSA¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 39 Li"Vhdj.k % ;g lHa ko gS fd ,d m|e] nk s m|ek sa }kjk fu;fa=r gk s igyk] ml m|ek sa dh cgql[a ;d ernku 'kfDr d s LokfeRo d s vkèkkj ij fu;fa=r djrk gS vkSj nwljk ,d djkj d s vkèkkj ij ;k vU;Fkk bld s fØ;kdykik saa l s vkfFkZd ykHkk sa dk s izkIr dju s d s fy,] fun's kd ckMs Z dh lajpuk dk s fu;fa=r djrk gSA ,slh nqyHZ k fLFkfr e]sa tc ,d m|e] ^fu;a=.k* dh ifjHkk"kk d s vuqlkj nk s m|ek sa }kjk fu;fa=r gksrk gS] igyk mfYyf[kr m|e] bl ekud d s vFkZ e]sa fu;a=.k djus oky s nkus k sa m|eksa dk leuq"kxa h ekuk tk,xk vkSj] blfy,] nkus k sa m|ek sa dk s bl ekud dh vko';drkvk sa d s vuqlkj ml m|e d s foÙkh; fooj.kk sa dk s lefsdr dju s dh vko';drk gksrh gAS 11- ,d leuq"kaxh dks lesdu ls rc vioftZr djuk pkfg, tc % ¼d½ fu;a=.k vLFkkbZ gks] D;ksafd leuq"kaxh dks vuU; :i ls fudV Hkfo"; es blds i'pkr~orhZ O;;u dh n`f"V ls vftZr ;k èkkfjr fd;k tkrk gS ( ;k ¼[k½ ;g ,sls dBksj nh?kZdkfyd fucZaèkuksa esa izpkyu djrh gS tks egRoiw.kZ :i ls ewy m|e dks fufèk varfjr djus dh mldh {kerk dk ál djrs gSaA lesfdr foÙkh; fooj.kksa esa] ,slh leuq"kafx;ksa esa fofuèkkuksa dk ys[kk ys[kk ekud 13] fofuèkkuksa ds fy, ys[kk] ds vuqlkj gksuk pkfg,A leuq"kafx;ksa dks lesfdr u djus ds dkj.kksa dks lesfdr foÙkh; fooj.kksa esa izdV fd;k tkuk pkfg,A Li"Vhdj.k % ¼d½ tgk¡ ,d m|e] vU; m|e ds 'ks;jksa ds LokfeRo ds vkèkkj ij cgqla[;d ernku 'kfDr dk vfèkdkjh gksrk gS vkSj lHkh 'ks;j ^O;kikj LVkd* ds :i esa èkkj.k fd, tkrs gS vkSj fudV Hkfo"; esa mUgsa mudsvuU; :i ls i'pkr~orhZ O;;u dh n`f"V ls vftZr rFkk èkkj.k fd, tkrs gSa] izFke mfYyf[kr m|e }kjk fu;a=.k iSjk 11 ¼d½ ds vFkZ esa vLFkkbZ le>k tk,xkA ¼[k½ og le;kofèk] tks bl ekud ds mís'; ds fy, fudV Hkfo"; le>h tkrh gS] izkFkfed :i ls izR;sd ekeys ds rF;ksa vkSj ifjfLFkfr;ksa ij fuHkZj djrh gSA ;|fi] vkerkSj ij ^fudV Hkfo";* 'kCnksa dk vFkZ lqlaxr fofuèkkuksa ds vtZu ls ckjg ekl ls vfèkd ugha ekuk tkrk] tc rd fd blls yEch vofèk ekeys ds rF;ksa vkSj ifjfLFkfr;ksa ds vkèkkj ij U;k;ksfpr u gksA vk'k; fofuèkkuksa ds O;;u ls lEcafèkr vk'k; ij fofuèkku ds vtZu ds le; fopkj fd;k tkrk gSA rnuqlkj] ;fn lqlaxr fofuèkku] fudV Hkfo"; esa blds i'pkr~orhZ O;;u ds vk'k; ds fcuk vftZr fd;k tkrk gS vkSj i'pkr~orhZ :i ls] fofuèkku ds O;;u dk fu.kZ; fy;k tkrk gS] rks ,d okLrfod :i ls fofuèkku ds O;;u gksus rd] ,sls fofuèkku lesdu ls vioftZr ugha fd, tkrs gSaA blds foijhr] ;fn vk'k; fofuèkku] fudV Hkfo"; esas blds i'pkrorhZ O;;u ds vk'k; ds lkFk vftZr fd;k tkrk gS] ysfdu] dqN ekU; dkj.kksa ls bldk ml le;kfofèk esa O;;u ugha tk ldrk rks] vk'k; esa dksbZ ifjorZu u gksus rd ;g lesdu ls vioftZr gksrk jgsxkA 12- bl vkèkkj ij leds u l s leuq"kxa h dk viotZu fd bld s O;olkf;d fØ;kdykik]sa legw d s vna j vU; m|e d s O;olkf;d fØ;kdykik sa l s vleku gS] mfpr ugh a gS D;kfasd ,slh leu"qkfax;k sa d s leds u }kjk vkSj leuq"kfax;k sa d s fHkUu O;kolkf;d fØ;kdykik sa d s ckj s e sa lefsdr foÙkh; fooj.kk sa e sa vfrfjDr tkudkjh izdV djr s gq, cgs rj tkudkjh iznku dh tkrh gSA mnkgj.k d s fy,] ys[kk ekud 17] [kMa fjikfsVxZa] }kjk vifs{kr izdVu legw d s Hkhrj fHkUu O;kikfjd fØ;kdykik sa d s egRo dk s Li"V dju s e sa enn djr s gaSA lesdu izfØ;k,¡ 13- lesfdr foÙkh; fooj.kksa dks rS;kj djus esa] ewy m|e vkSj bldh leuq"kafx;ksa ds foÙkh; fooj.k dks vkfLr;ksa] nkf;Roksa] vk; vkSj O;; dh ,d leku enksa dks ,d lkFk tksM+rs gq,] iafDr nj iafDr ds vkèkkj ij lfEefyr fd;k tkuk pkfg,A lesfdr foÙkh; fooj.kksa }kjk lewg dh foÙkh; tkudkjh dks ,dy m|e ds :i esa izLrqr djus ds fy,] fuEufyf[kr dne mBk, tkus pkfg, % ¼d½ izR;sd leuq"kaxh esa fofuèkku djus dh rkjh[k ij] izR;sd leuq"kaxh esa ewy ds fofuèkku dh ykxr vkSj izR;sd leuq"kaxh dh bfDoVh esa ewy&m|e dk Hkkx] gVk nsuk pkfg, (40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ¼[k½ leuq"kaxh esa fd, x, fofuèkku dh rkjh[k ij leuq"kaxh dh bfDoVh esa ewy ds Hkkx ij leuq"kaxh esa ewy ds fofuèkku dh ykxr ds fdlh vkfèkD; dks] lesfdr foÙkh; fooj.kksa esa ,d vkfLr ds :i esa vfHkKkr djus ds fy, xqMfoy :i esa of.kZr fd;k tkuk pkfg, ( ¼x½ leuq"kaxh esa fd, x, fofuèkku dh rkjh[k ij] tc leuq"kaxh esa ewy ds fofuèkku dh ykxr] leuq"kafx;ksa dh bfDoVh esa ewy ds Hkkx dh rqyuk esa de gksrh gS] rks lesfdr foÙkh; fooj.kksa esas varj dks iw¡th vkjf{kfr ekuk tkuk pkfg, ( ¼?k½ ewy m|e ds Lokfe;ksa ds izfr fpfUgr dh tkus okyh 'kq) vk; fudkyus ds fy,] fjiksfV±x vofèk gsrq lesfdr leuq"kafx;ksaa dh 'kq) vk; esa vYila[;d fgr dks igpkuuk vkSj lewg dh vk; ds izfr lek;ksftr fd;k tkuk pkfg,A ¼³½ lesfdr leuq"kafx;ksa ds 'kq) vkfLr;ksa esa vYila[;d fgr] igpkus vkSj ewy m|e ds 'ks;j èkkjdksa dh bfDoVh vkSj mlds nkf;Roksa ls vyx] lesfdr rqyui= esa izLrqr fd, tkus pkfg,A 'kq) vkfLr;ksa esa vYila[;d 'kkfey djrs gaS% (i) leuq"kaxh esa fd, x, fofuèkku dh rkjh[k ij vYila[;dksa ds izfr fpfUgr dh tk ldus okyh lerk dh jde ( vkSj (ii) ewy leuq"kaxh lacaèk ds vfLrRo esa vkus dh rkjh[k ls lerk ds lapyu esa vYila[;dksa dk HkkxA tgk¡ leuq"kaxh esa fofuèkku dh dSfjax jde bldh ykxr ls fHkUu gksrh gS ogk¡ mijksDr x.kukvksa ds fy, dSfjax jde ij fopkj fd;k tkrk gSA Li"Vhdj.k % ¼d½ lesfdr foÙkh; fooj.kksa esa n'kkZus ds fy, dj O;; ¼pkyw dj vkSj vkLFkfxr dj lfgr½] ewy m|e vkSj bldh leuq"kafx;ksa ds i`Fkd foÙkh; fooj.kksa esa izdV gks jgs dj O;; dh jdeksa dk ;ksx gksuh pkfg,A ¼[k½ ;g è;ku esa j[krs gq, fd lesfdr foÙkh; fooj.kksa dk] mís'; lewg dh iw.kZ :i ls foÙkh; tkudkjh dks izLrqr djuk gS] leuq"kaxh ds vtZu ds i'pkr~ dh vkjf{kfr;ksa esas ewy ds 'ks;j dks] tks lesfdr rqyui= esa rRlacaèkh vkjf{kfr;ksa dk ,d Hkkx gksrk gS] i`Fkd lesfdr rqyui= esa i`Fkdr% izdV djus dh vko';drk ugha gksrhA ;g ns[ksrs gq,] lesfdr rqyui= esa izdV lesfdr vkjf{kfr;k¡] leuq"kaxh ds vtZu ds i'pkr~ dh vkjf{kfr;ksa esa ewy ds 'ks;j lfgr gksrs gaSA 14- fofuèkku fd, tku s dh rkjh[k ij] leuq"kxa h dh lerk e sa eyw m|e dk Hkkx] fofuèkku rkjh[k ij leuq"kxa h d s foÙkh; fooj.kk sa e sa fufgr tkudkjh d s vkèkkj ij voèkkfjr gksrk gAS ;|fi] vxj fofuèkku rkjh[k ij leuq"kxa h d s foÙkh; fooj.k miyCèk u gk s vkSj ;fn ml rkjh[k ij leuq"kxa h d s foÙkh; fooj.k cukuk vO;ogkfjd gk s rk]s leds u d s fy,] rRdkfyd iwoZorh vofèk gsrq leuq"kxa h d s foÙkh; fooj.k vkèkkj d s :i e sa iz;kxs fd, tkr s gSAa bu foÙkh; fooj.kk as e]sa egRoi.w kZ lOa;ogkjk sa d s ;k mu vU; ?kVukvk sa d s izHkko d s fy, lek;kts kuk,¡ dh tkrh gS]a tk s ,sl s foÙkh; fooj.kk sa dh rkjh[k vkSj leuq"kxa h e sa fofuèkku dh rkjh[k d s chp ?kfVr gksrh gASa 15- ;fn ,d m|e fHkUu rkjh[kk sa ij vU; m|e e sa nk s ;k vfèkd ckj fofuèkku djrk gS vkSj vUrr% vU; m|e dk fu;a=.k izkIr djrk g S rk]s lefsdr foÙkh; fooj.k dsoy ml rkjh[k l s gh izLrqr gksr s gaS ftl rkjh[k l s fu;a=h leuq"kxa h lca èa k vfLrRo e sa vkrk gSA ;fn ,d le;kofèk d s nkSjku nk s ;k nk s l s vfèkd fofuèkku fd, tkr s gaS] rk s mijkDs r iSjk 13 d s mí's ; d s fy,] fofuèkku dh rkjh[k ij leuq"kxa h dh lerk izk;% ij ,d&,d djd s fuèkkZfjr gksrh g S ( ;|fi] ;fn ,d le;kofèk e sa NkVs s fofuèkku fd, tkr s g Sa vkSj rc ,d ,slk fofuèkku fd;k tkrk gS ftldk ifj.kke fu;a=.k e sa fudyrk gS] rk s fofuèkku dh i'pkr~ dh rkjh[k] O;ogkfjd mik; d s :i e]sa fofuèkku dh rkjh[k ekuh tk ldrh gAS 16- vkarj lewg 'ks"k vkSj vkarj lewg laO;ogkj vkSj ifj.kkeLo:i mRiUu vizkIr ykHkksa dks iw.kZr% gVk nsuk pkfg,A tc rd fd ykxr izkIr u dh tk lds] rc rd vkarj lewg laO;ogkjksa ls mRiUu vizkIr gkfu;ksa dks Hkh gVk nsuk pkfg,A 17- fcØh] O;; vkSj ykHkk'a kk sa lesr vkarj legw 'k"sk vkSj vkarj legw lOa;ogkj] i.w kZr% gVk, tkr s gASa vkarj legw lOa;ogkjk sa l s mRiUu o s vizkIr ykHk tk s vkfLr;k saa dh dSfjxa jde e sa 'kkfey fd, tkr s gS]a tSl s fd lpw hc) lkeku vkSj fLFkj vkfLr;k¡ i.w kZr% gVk, tkr s gaSA vkarj legw lOa;ogkjk sa l s mRiUu o s vizkIr gkfu;k¡ tk s vkfLr;k sa dh dSfjxa jde fudkyu s e sa ?kVkb Z tkrh gaS] o s Hkh tc rd fd ykxr olyw u dh tk ld]s rc rd gVkbZ tkrh gASa¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 41 18- lesdu esa iz;qDr foÙkh; fooj.k] leku fjiksfV±x rkjh[k rd vkjsf[kr gksus pkfg,A ;fn ,slh rkjh[k rd ,d ;k vfèkd leuq"kafx;ksa ds foÙkh; fooj.kksa dks rS;kj djuk O;ogkfjd ugha gS vkSj rnuqlkj] os foÙkh; fooj.k fHkUu fjiksfVZax rkjh[kksa rd vkjsf[kr gksrs gSa rks mu egRoiw.kZ laO;ogkjksa vkSj vU; ?kVukvksa ds izHkkoksa ds fy, lek;kstu fd, tkus pkfg,] tks mu rkjh[kksa vkSj ewy m|e ds foÙkh; fooj.kksa ds chp ?kfVr gqbZ gaSA fdlh Hkh n'kk esa] fjiksfVZax rkjh[kksa ds chp dk vUrj N% ekl ls vfèkd ugha gksuk pkfg,A 19- lefsdr foÙkh; fooj.kk sa dh rS;kjh e sa iz;qDr eyw vkSj leuq"kfax;k sa d s foÙkh; fooj.k lkekU;r% leku rkjh[k rd vkjfs[kr gksr s gASa tc fjikfsV±x rkjh[k sa fHkUu gkrs h g Sa rk]s leuq"kxa h cgqèkk leds u mí's ;k sa d s fy, eyw okyh rkjh[k ij fooj.k rS;kj djrh gAS tc ,slk djuk vO;ogkfjd gksrk gS rk]s fHkUu fjikfsV±x rkjh[kk sa rd vkjfs[kr foÙkh; fooj.kk sa dk iz;kxs fd;k tk ldrk gS] ijUrq ;g rc tc fd fjikfsV±x rkjh[kk saa d s chp dk varj N% ekl l s vfèkd u gkAs lxa rrk d s fl)kar }kjk ;g vifs{kr gksrk gS fd ,d vofèk l s nwljh vofèk e sa fjikfsV±x vofèk;k sa dh le; vofèk vkSj fjikfsV±x rkjh[kk sa e sa dkbs Z Hkh varj leku gkus k pkfg,A 20- lesfdr foÙkh; fooj.k] ,d tSls laO;ogkjksa vkSj leku ifjfLFkfr;ksa esa vU; ?kVukvksa ds fy,] le:i ys[kk uhfr;ksa dk iz;ksx djds rS;kj fd, tkus pkfg,A ;fn lesfdr foÙkh; fooj.kksa dks rS;kj djrs gq, le:i ys[kk uhfr;ksa dk iz;ksx O;ogkfjd ugha gks rks] ;g rF; lesfdr foÙkh; fooj.kksa esa mu enksa ds vuqikrksa ds lkFk izdV fd, tkus pkfg, ftuds fy, fHkUu ys[kk uhfr;k¡ ykxw dh xbZ gSA 21- ;fn legw dk ,d lnL;] ,d tSl s lOa;ogkjk sa vkSj ,d tSlh ifjfLFkfr;k sa e sa ?kVukvk sa d s fy, lefsdr foÙkh; fooj.kk sa e sa viukbZ xbZ y[s kk uhfr;k sa ds vfrfjDr vU; y[s kk uhfr;k sa dk iz;kxs djrk gS rk]s lefsdr foÙkh; fooj.kk sa dk s rS;kj djus e sa bld s foÙkh; fooj.kk sa dk iz;kxs djr s gq,] bld s foÙkh; fooj.kk sa d s ifzr mfpr lek;kts u fd, tkr s gASa 22- leuq"kxa h d s izpkyuk sa d s ifj.kke ml rkjh[k l s lefsdr foÙkh; fooj.kk sa e sa 'kkfey fd, tkr s gaS] ftl rkjh[k ij eyw &leuq"kxa h lca èa k vfLrRo e sa vkr s gaAS ml leuq"kxa h d s izpkyuk sa d s ifj.kke ftld s lkFk eyw d s lca èa k lekIr gk s x, gk]as lca èa k dh lekfIr dh rkjh[k rd] ykHk vkSj gkfu d s lefsdr fooj.k e sa 'kkfey gksr s gSA leuq"kxa h e sa fofuèkku d s O;;u l s izkIr vkxe vkSj O;;u dh rkjh[k ij bldh vkfLr;k sa dh dSfjxa jde ?kVk nkf;Rok sa d s chp dk varj ykHk vkSj gkfu d s lefsdr fooj.k e]sa leuq"kxa h e sa fofuèkku d s O;;u ij ykHk ;k gkfu d s :i e sa vfHkKkr gksr s gASa ,d y[s kk vofèk l s vxyh y[s kk vofèk rd foÙkh; fooj.kk sa dh rqyukRedrk dk s lqfuf'pr djus d s fy,] fjikfsV±x rkjh[k ij foÙkh; fLFkfr vkSj izfrofsnr vofèk d s ifj.kkek sa ij rFkk iwoZorhZ vofèk d s fy, rRlca èa kh jdek sa ij leuq"kxa h d s vtZu vkSj O;;u d s izHkko d s ckj s e sa cgqèkk vuqiwjd tkudkjh iznku dh tkrh gAS 23- m|e esa fofuèkku dks] ml rkjh[k ls] ys[kk ekud 13] fofuèkkuksa ds fy, ys[kk] ds vuqlkj ys[kkc) djuk pkfg,] ftl rkjh[k ls ,d m|e] leuq"kaxh ugha jgrk vkSj ,d lg;qDr ugha curkA1 24- fofuèkku dh ml rkjh[k ij tc ;g ¼m|e½ leuq"kxa h ugh a jgrh] dfSjxa jde mld ss ckn l s ykxr ekuh tkrh gSA 25- vYila[;dksa ds fgrksa dks ewy m|e ds 'ks;j èkkjdksa dh lerk vkSj nkf;Roksa ls vyx lesfdr rqyui= esa izLrqr fd;k tkuk pkfg,A lewg dh vk; esa vYila[;dksa ds fgrksa dks Hkh i`Fkdr% izLrqr fd;k tkuk pkfg,A 26- lefsdr leuq"kxa h e sa vYil[a ;dk sa d s izfr iz;kTs ; gkfu;k¡] leuq"kxa h dh lerk eas vYil[a ;dk sa d s fgr l s vfèkd gk s ldrh gASa vkfèkD; vkSj vYil[a ;dk sa d s izfr iz;kTs ; vU; vfrfjDr gkfu;k¡ cgql[a ;dk sa d s fgr d s izfr lek;kfstr gksrh gaS] dsoy bl lhek rd fd vYil[a ;dk sa d s ikl gkfu dh ifwrZ dju s ds fy, vkc)dj ckè;rk gS vkSj o s ,slk dju s e sa l{ke gSA ;fn leuq"kxa h mÙkjxkeh :i l s ykHk fjikVs Z djrh g S rk]s tc rd fd vYil[a ;dk sa d s fgLl s dh mu gkfu;k]as tk s igy s cgql[a ;dk sa }kjk vkefsyr fd, x, Fk]s dh ifwrZ u gk s tk,] rc rd ,sl s lHkh ykHk cgql[a ;d fgrk sa dk s vkcfaVr fd, tkr s gASa 27- ;fn ,d leuq"kxa h d s ikl ,sl s cdk;k lfapr vfèkekuh 'k;s j g Sa tk s legw d s ckgj èkkfjr g]Sa rk s ykHkk'a k ?kkfs"kr g,q gk s ;k ugh]a eyw m|e] leuq"kxa h d s vfèkekuh ykHkk'a kk sa d s fy, lek;kfstr dju s d s ckn viu s ykHkk sa ;k gkfu;k as d s fgLl s dh x.kuk djrk gSA 1 y[s kk ekud] 23] lg;qDrk saesa fofuèkkuk sagsrq lefsdr foÙkh; fooj.kk sae say[skk* ^lg;qDr* 'kCn dk s ifjHkkf"kr djrk gS rFkk lefsdr foÙkh; fooj.kk sa e sa fofuèkku d s fy, y[s kk l s lca faèkr vko';drkvk sa dk s fofufnZ"V djrk gAS42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ewy m|e ds i`Fkd foÙkh; fooj.kksa esa leuq"kafx;ksa esa fofuèkkuksa ds fy, ys[kk 28- ewy m|e ds i`Fkd foÙkh; fooj.kksa esa leuq"kaxh esa fofuèkku dks ys[kk ekud 13] fofuèkkuksa ds fy, ys[kk] ds vuqlkj ys[kkc) djuk pkfg,A izdVu 29- iSjk 11 vkSj 20 }kjk visf{kr izdVuksa ds lkFk] fuEufyf[kr izdVu Hkh fd, tkus pkfg, % ¼d½ lesfdr foÙkh; fooj.kksa esa] uke] fuxeu ;k fuokl dk ns'k] LokfeRo fgr ds vuqikr vkSj ;fn fHkUu gS rks èkkfjr ernku 'kfDr dk vuqikr lfgr lHkh leuq"kafx;ksa dh lwphA ¼[k½ tgk¡ ykxw gks] ogk¡ lesfdr foÙkh; fooj.kksa esa % (i) ;fn ewy m|e izR;{k :i ls ;k vizR;{k :i ls leuq"kafx;ksa ds }kjk leuq"kaxh dh vkèks ls vfèkd ernku 'kfDr dk LokfeRo ugh j[krk gS rks ewy vkSj leuq"kaxh ds chp lacaèk dh izÑfr( (ii) fjiksfV±x rkjh[k ij foÙkh; fLFkfr fjiksfV±x vofèk ds ifj.kkeksa vkSj iwoZorhZ vofèk ds fy, rRleku jdeksa ij leuq"kfx;ksaa ds vtZu vkSj O;;u ds izHkko ( vkSj (iii) mu leuqf"kx;ksa ds uke ftudh fjiksfV±x rkjh[k ewy m|e ls fHkUu gS vkSj fjiksfV±x rkjh[kksa esa varjA laØe.kdkyhu micUèk 30- igyh ckj lesfdr foÙkh; fooj.kksa ds izLrqr fd, tkus ij iwoZorhZ vofèk ds fy, rqyukRed la[;kvksa dks izLrqr djus dh vko';drk ugh gksrh gSA lHkh mÙkjxkeh o"kksZa esa] iwoZoÙkhZ vofèk ds fy,] iw.kZ rqyukRed la[;k,¡ lesfdr foÙkh; fooj.kksa esa izLrqr dh tkuh pkfg,A n`"Vkar fVIi.k % ;g n`"Vkar y[skk ekud dk Hkkx ugh agAS bldk mí's; y[skk ekud d svFkZ d sLi"Vhdj.k e salgk;rk iznku djuk gSA dEifu;k sa dh n'kk e]sa eyw m|e vkSj@;k leuq"kxa h d s i`Fkd foÙkh; fooj.kk sa d s izfr fVIi.kk sa e sa nh xbZ ,slh tkudkjh tSlh dh uhp s nh x;h gS] dk s lefsdr foÙkh; fooj.kk sa e sa lfEefyr dju s dh vko';drk ugh a gksrh % 1- o s lzksr ftul s ckus l 'k;s j tkjh gksr s gS tSl s fd] ykHkk sa dk iw¡thdj.k ;k vkjf{kfr;k sa ;k 'k;s j izhfe;e y[s kk lAs 2- viz;qDr èkujkf'k;k sa d s fofuèkku dk Lo:i n'kkZr s g,q ] fuxeu e sa l s cph viz;qDr èkujkf'k;k sasa dk izdVuA 3- mu y?kq m|kxs m|e ¼m|ek½sa dk ¼d½s uke ftld s ifzr] rhl fnu l s vfèkd cdk;k C;kt lfgr fdlh Hkh jde esa dEiuh dh nus nkjh gkAs 4- iF` kd :i l s O;kikfjd fofuèkkuk sa vkSj vU; fofuèkkuk sa dk s oxhZÑr djr s gq,] mu fuxfer fudk;k sa d s uke n'kkZr s gq, ¼,d gh icz èa ku e sa fuxfer fudk;k sa d s ukek sa dk s i`Fkdr% n'kkZr s gq,½ ftud s 'k;s jk sa ;k _.ki=k sa e sa fofuèkku fd, x, gaS ¼ml rkjh[k d s ckn fd, x, lHkh fofuèkku pkg s mifLFkr gk s ;k ugh] ftl ij fiNyk rqyui= cuk;k Fkk½ vkSj ,slh izR;ds fuxfer fudk; e sas fd, x, fofuèkku dh izÑfr vkSj jde dk s n'kkZr s g,q ] fofuèkkuk sa dk fooj.k ¼pkg s ^^fofuèkku** d s varxZr n'kk,Z x, gk sa ;k O;kikj LVkd dh rjg ^^pky w vkfLr;k*sa* d s varxZr n'kkZ, x, gk½asA 5- foØ;] miHkkxs fd, x, dPp s eky] tgk¡ dgh a Hkh iz;kTs ; gk]s mRikfnr dh xbZ] O;kikfjr vkSj [kjhnh xbZ oLrvq k sa d s vkjfaHkd vkSj vfare LVkWd d s lna HkZ e sa ek=kRed tkudkjhA 6- fun's kdk sa ¼izcèa k&fun's kdk sa lesr½ ;k izcèa kdk as ¼;fn gk s rk½s d s izfr 'k)q ykHk d s ifzr'kr }kjk n;s deh'kuk sa dh x.kuk d s lqlxa r fooj.k d s lkFk dEiuh vfèkfu;e 2013 dh èkkjk 198 d s vuqlkj 'k)q ykHkk sa dh x.kuk n'kkZrk gqvk fooj.k A¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 43 7- fofuekZ.k dEifu;k sa dh n'kk e]sa vuqKfIr izkIr {kerk ¼tgk ¡ vuqKfIr izo`Ùk gk½s( laLFkkfir {kerk ( vkSj okLrfod mRiknu d s lna HkZ e sa ek=kRed tkudkjhA 8- fuEufyf[kr d s lna HkZ e]sa foÙkh; o"kZ d s nkSjku dEiuh }kjk HkkM+k chek lfgr eYw ; d s vkèkkj ij fudkyk x;k vk;krk sa dk eYw ; % ¼d½ dPp s eky ( ¼[k½ ?kVd vkSj dy iqtsZ ( ¼x½ itwa hxr ekyA 9- jk;YVh] O;ogkj&Kku] O;olkf;d] ijke'kZ 'kYq d] C;kt vkSj vU; fo"k;k sa d s lEcUèk esa foÙkh; o"kZ d s nkSjku fon's kh eqnzk e sa O;;A 10- foÙkh; o"kZ d s nkSjku miHkkxs fd, x, lHkh vk;kfrr dPp s eky] dy itq ks± vkSj ?kVdk sa d s eYw ; vkSj leku :i l s miHkkxs fd, x, lHkh n's kh dPp s eky] dy iqtks± vkSj ?kVdk sa dk eYw ; vkSj dqy miHkkxs d s ifzr izR;ds dk izfr'krA 11- xSj&vkoklh; 'k;s j èkkjdk sa dh fof'k"V mfYyf[kr l[a ;k vkSj mud s }kjk èkkj.k fd, x, mu 'k;s jk sa ftu ij ykHkk'a k n;s Fk s vkSj og o"kZ ftul s ykHkk'a k lEcfaèkr Fk s d s lkFk ykHkk'a kk sa d s fy, o"k Z d s nkSjku fon's kh eqnzkvk sa e sa izfs"kr jdeA 12- fon's kh eqnzk e sa vk; tk s fuEu 'kh"kdksa± e sa oxhZÑr dh xbZ g S % ¼d½ ,Q- vk-s ch- d s vkèkkj ij x.kuk dh xbZ oLrqvk sa dk fu;kZr ( ¼[k½ jk;YVh] O;ogkfjd Kku] O;olkf;d vkSj ijke'kZ Qhl ( ¼x½ C;kt vkSj ykHkk'a k ( ¼?k½ vU; vk;] mudh iÑz fr minf'kZr djr s gq,A” 12g eyw fu;e esa ^^vuqyXud^^ e sa ^^y[s kk ekud^^ “kh’kZ d s v/khu ^^y[s kk ekud ¼,,l½ 29^^ d s LFkku ij fuEufyf[kr y[s kk ekud j[k s tk,¡x]s vFkkZr~ %& “ys[kk ekud 29 micafèkr jdesa] vkdfLed nkf;Ro vkSj vkdfLed vkfLr;k¡ ¼bl y[skk ekud e sadqN eksVs frjNs Vkbi vkSj dNq lhèk sVkbZi e saO;ofLFkr iSjk lfEefyr gS] ftudk leku izkfèkdkj gSA ekVs sfrjN sVkbi e safn; sx, iSjk eq[; fl)kar minf'kZr djr sgASa bl y[skk ekud dk svfèklpwuk d sizfr mikcèak d sHkkx d e savrfaoZ"V lkèkkj.k vuqn'skk sad slnaHkZ e sai<+k tkuk pkfg;As½ y[s kk ekud 29 d sss izHkko e sa vku s l s y[s kk ekud 4] vkdfLedrk,¡ vkSj rqyui= dh rkjh[k d si'pkr~ gkus sokyh ?kVuk,¡] d s lHkh iSjk tk s vkdfLedrkvk sa ls lca faèkr gSa ¼tSl s fd iSjk 1¼d½, 2, 3.1, 4 (4.1 l s 4.4), 5 (5.1 ls 5.6), 6,7 (7.1 l s 7.3), 9.1 ¼lEcfaèkr vuqHkkx½] 9-2] 10] 11] 12 vkSj 16½ dk s okfil y s fy;k x;k gS flok; mud s tk s mu vkfLr;k sa d s ãl l s lEcfaèkr g Sa tk s vU; Hkkjrh; y[s kk ekudk sa d s varxZr ugh a gASa mís'; bl ekud dk mí's ; ;g lqfuf'pr djuk gS fd mi;qä vfHkKku dh dlkSfV;k sa vkSj eki vkèkkjk sa dk s micfaèkr jdek sa vkSj vkdfLed nkf;Rok sa ij ykxw fd;k tk, vkSj foÙkh; fooj.kk sa e s nh xbZ fVIif.k;k sa esa i;kZIr lpw uk izdV dh tk, rkfd iz;kxs dÙkk Z mudh iÑz fr] le; vkSj jde dk s le> ldAsa bl ekud dk iz;kts u vkdfLed vkfLr;k sa d s fy, mi;qDr y[s kk vfèkdfFkr djuk Hkh gAS44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] dk;Z{ks= 1- bl ekud dks miacafèkr jdeksa vkSj vkdfLed nf;Roksa rFkk vkdfLed vkfLr;ksa ds ys[ks esa ykxw djuk pkfg;s] flok; fuEufyf[kr ds % ¼d½ tks foÙkh; fy[krksa1 ds ifj.kkeLo:i gksrs gSa vkSj ftudks mfpr ewY; ij fn[kk;k x;k gS ( ¼[k½ fu"iknu ;ksX; lafonk dk ifj.kke flok; tgk¡ lafonk nqHkZj gSA Li"Vhdj.k (i) ^nqHkZj lafonk* og lafonk gS ftlesa lafonk dh ckè;rkvksa dks iwjk djus ds fy, vifjgk;Z ykxr] ml lafonk ls izkIr gksus okys ykHkkssa ls vfèkd gSA vr% ,d lafonk dks nqHkZj lafonk rHkh dgk tk;sxk ;fn lafonk ds vèkhu mls iwjk djus dh vfuok;Z ykxrsa mlls izkIr gksus okys vkfFkZd ykHkksa ls vfèkd gksaA bl lafonk ds vkèkhu vifjgk;Z ykxrsa bl lafonk ls fudyus dh 'kq) U;wure ykxr dks iznf'kZr djrh gSa tks fd lafonk dks iwjk djus dh ykxr vkSj lafonk dks iwjk u djus dh fLFkfr esa nh tkus okyh {kfriwfrZ ;k n.M esa ls de gSA (ii) ;fn fdlh m|e ds ikl ,slh lafonk gS tks nqHkZj gS] bl ekud ds vèkhu orZeku cè;rk vfHkKkr dh tkrh gS vkSj micafèkr jde dh rjg] mldh eki dh tkrh gSA mijkDs r Li"Vhdj.k dk s ykx w djuk bl ekud l s lya Xu n`"Vkar x d s n`"Vkar 10 e sa Li"V fd;k x;k gSA ¼x½ tks chek èkkjdksa ds lkFk lafonk ls chek m|e esa mRiUu gksrs gSa ( vkSj ¼?k½ tks nwljs ys[kk ekudksa ds vèkhu gSaA 2- ;g ekud mu foÙkh; fy[krk sa ij ¼xkjfaV;k sa dk s lfEefyr djr s gq,½ ykx w gksrk gS ftudk s mfpr eYw ; ij ugh a fn[kk;k tkrk gSA 3- fu"iknu ;kXs ; lfaonk, a o s lfaonk, a g Sa ftud s vèkhu ;k rk s fdlh i{k u s viuh ckè;rkvk sa dk s iwjk ugh a fd;k ;k nkus k sa i{kk sa u s leku lhek rd viuh ckè;rkvk sa dk s vkfa'kd :i l s iwjk fd;k gAS ;g ekud fu"iknu ;kXs ; lfaonkvk sa ij rc rd ykx w ugh a gksrk tc rd fd o s nqHkZj u gkAsa 4- ;g ekud chek m|ek sa dh micfaèkr jdek]sa vkdfLed nkf;Rok sa vkSj vkdfLed vkfLr;k sa ij ykx w gksrk g S flok; chekèkkfj;k sa l s mRiUu lfaonkvk sa dAs 5- ;fn dkbs Z vU; y[s kk ekud fo'k"sk izdkj dh micfaèkr jde] vkdfLed nkf;Ro vkSj vkdfLed vkfLr dk o.kZu djrk gS] m|e bl ekud dh ctk; mlh ekud dk s ykx w djrk gSA mnkgj.kr% dqN fo'k"sk izdkj dh micfaèkr jdek sa dk s fuEufyf[kr y[s kk ekudk sa e sa lEckfsèkr fd;k x;k gS % ¼d½ fuekZ.k Bds s ¼nfs[k, y[s kk ekud 7] fuek.kZ Bds ½s ( ¼[k½ vk; ij dj ¼nfs[k, y[s kk ekud 22] vk; ij djk sad sfy, y[skk½ ( ¼x½ iV~V s ¼nfs[k, y[s kk ekud 19] iV~V½s ;|fi D;kfsad y[s kk ekud 19 e sa izpkyu iV~V s tk s nqHkZj cu pqd s g Sa mudk izfriknu dju s d s fy, dkbs Z fo'k"sk vfuok;Zrk, a ugh a g]Sa ;g ekud ,sl s ekeyk sa ij ykx w gksrk gS( vkSj ¼?k½ lsok fuof`Ùk izlqfoèkk, a ¼nfs[k, y[s kk ekud 15] deZpkjh izlqfoèkk,½ a 6- dqN jde sa ftudk s micfaèkr jdek sa dh rjg ifzrikfnr fd;k tkrk gS] jktLo d s vfHkKku l s lEcfaèkr gk s ldrh gS]a mnkgj.k d s fy, tgk¡ ,d m|e Qhl d s cny s e sa xkjVa h nsrk gSA ;g ekud jktLo d s vfHkKku dk s lEckfsèkr ugh a djrk gSA y[s kk ekud 9] ,slh ifjfLFkfr;k sa dh igpku djrk gS tgk¡ jktLo dk s vfHkKkr fd;k tkrk gS vkSj vfHkKku d s vkèkkj dk s ykx w dju s d s fy, O;ogkfjd ekxZ n'kZu djrk gSA ;g ekud y[s kk ekud 9] dh vi{s kkvk sa dk s ugh a cnyrk gSA 1 bl ekud d s i;z kts u d s fy,] ^foÙkh; fy[kr* dk ogh vFk Z gkxs k tSlk fd y[s kk ekud 20] ifzr 'k;sj miktuZ] esa gSA¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 45 7- ;g ekud micfaèkr jdek sa dk s ,sl s nkf;Rok sa dh rjg ifjHkkf"kr djrk gS ftudh eki lkjHkwr fMxzh dk mi;kxs djd s fd;k tk ldrk gAS micfaèkr jde 'kCn dk iz;kxs dqN ,sl s enk sa d s fy, Hkh fd;k tkrk gS tSl s fd vo{k;.k] vkfLr;k sa dk ãl vkSj lfanXèk mèkkj] ; s vkfLr;k sa dh dSfjxa jde ij lek;kts u g Sa vkSj budk s bl ekud e sas lEckfsèkr ugh a fd;k x;k gAS 8- vU; y[s kk ekud fuf'pr djr s gS a fd O;;k sa dk s vkfLr;k¡ ekuk tk, ;k [kpZ A bl ekud e sa bu fo"k;k sa dk s lEckfsèkr ugh a fd;k x;k gAS rnuqlkj tc micUèk fd;k tkrk gS rk s ;g ekud u rk s igpkuh xbZ ykxrk sa d s itwa hdj.k dk s vko';d ekurk gS u gh bl ij jkds yxkrk gAS 9- ;g ekud iqufuZek.k d s fy, micfaèkr jdek sa ij ykx w gksrk gS ¼cna gk s jg s izpkyuk sa lfgr½A tgk¡ iqufuZek.k cna gk s jg s izpkyuk sa dh ifjHkk"kk dk s iwjk djrk gS ogk¡ y[s kk ekud 24] cna gk sjg sizpkyu] d s }kjk vfrfjDr izdVu dh vi{s kk gksrh gSA ifjHkk"kk,¡ 10- bl ekud esa fuEufyf[kr 'kCnksa dk iz;ksx fofufnZ"V vFkks± ds lkFk fd;k x;k gS % 10-1- micafèkr jde ,slk nkf;Ro gS ftls izkDdyu dh lkjHkwr fMxzh dk mi;ksx djds ekik tk ldrk gSA 10-2 -nkf;Ro iwoZ ?kVukvksa ls mRiUu m|e dh orZeku ckè;rk gS ftlds O;;u ls vkfFkZd ykHk okys lalkèku ls m|e ds ckgjh izokg dh vis{kk gSA 10-3- ckè;c) ?kVuk og ?kVuk gS tks ,slh ckè;rk dks l`ftr djrh gS ftldk ifj.kke ,d ,slk m|e gS ftlds ikl ml ckè;rk dks fuiVkus dk dksbZ okLrfod fodYi ugha gSA 10-4- vkdfLed nkf;Ro % ¼d½ ,d laHko ckè;rk tks iwoZ ?kVukvksa ls mRiUu gksrh gS vkSj ftldh fo|ekurk ,d ;k vfèkd vfuf'pr Hkfo"; dh ?kVukvksa ds gksus ;k u gksus ls iq"V gksxh tks fd m|e ds iw.kZr% fu;a=.k esa ugha gS ( ;k ¼[k½ ,d orZeku ckè;rk tks iwoZ ?kVukvksa ls mRiUu gksrh gS tks vfHkKkr ugha dh tkrh gS D;ksafd% (i) ;g vfèklaHkkO; ugha gS fd vkfFkZd ykHkksa okys lalkèkuksa ds cká izokg dh ckè;rk dk fuiVkjk djus ds fy, vko';drk gksxh ( ;k (ii) nkf;Ro dh jde dk fo'oluh; izkDdyu ugha fd;k tk ldrk gSA 10-5 vkdfLed vkfLr ,d laHko vkfLr gS tks iwoZ ?kVukvksa ls mRiUu gksrh gS] ftldh fo|ekurk ,d ;k vfèkd vfuf'pr Hkfo"; dh ?kVukvksa ds gksus ;k u gksus ls iq"V gksxh tks fd m|e ds iw.kZr% fu;a=.k esa ugha gSA 10-6 orZeku ckè;rk&dksbZ ckè;rk rc orZeku ckè;rk gS ;fn] miyCèk lk{; ds vkèkkj ij rqyu i= dh rkjh[k ij bldh fo|ekurk dks lEHkkO; ekuk x;k gS] vFkkZr u gksus ls gksus dh laHkkouk vfèkd gSA 10-7 laHko ckè;rk&dksbZ ckè;rk rc laHko ckè;rk gS ;fn] miyCèk lk{; ds vkèkkj ij gS] rqyu i= dh rkjh[k ij ftldh fo|ekurk dks vfèklaHkkO; ugha ekuk x;k gSA 10-8 iqulZajpuk ,d dk;ZØe gS ftls izcaèku }kjk ;kstukc) vkSj fu;af=kr fd;k tkrk gS] vkSj ;g egRoiw.kZ :i ls cnyrk gS ;k rks % ¼d½ ,d m|e }kjk fd;s x, O;kikj ds dk;Z{ks= dks] ;k ¼[k½ ,d rjhds dks ftlls O;kikj dk lapkyu fd;k tkrk gSA46 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 11- ckè;rk ,d fuf'pr rjhd s l s fu"iknu ;k dk;Z dju s dk dÙkZO; ;k mÙknkf;Ro gSA ckè;rk ckè;dkjh lfaonk ;k dkuuw h vi{s kk d s ifj.kkeLo:i fofèk }kjk izorZuh; gk s ldrh gSA ckè;rk lkekU; dkjckjh O;ogkj] ijEijk vkSj vPN s dkjckjh lca èa k dk s cuk; s j[ku s dh bPNk ;k ,d lkE;ki.w kZ jhfr l ss dk;Z dju s d s dkj.k Hkh mRiUu gksrh gAS 12- micfaèkr jdek sa dk s vU; nkf;Rok sa l s tSl s fd O;kikfjd n;s rkvk sa vkSj izkns ~Hkouk sa l s vyx fd;k tk ldrk gS D;kfsad Hkfo"; d s [kpks± d s fuiVkj s d s fy, micfaèkr jdek sa d s ekiu e sa lkjHkwr fMxzh rd izkDdyu lfEefyr gksrk gSA bld s foijhr% ¼d½ O;kikfjd n;s rk, a mu ekyk sa ;k lsokvk sa d s Hkqxrku d s nkf;Ro g Sa tk s izkIr gk s pqdh g Sa ;k ftudh vkifwrZ gk s pqdh gS vkSj mudk chtd dV pqdk gk s ;k vkSipkfjd <xa ls foØsrk l s le>kSrk gk s pqdk gk s ( vkSj ¼[k½ izkns ~Hkou mu eky vkSj lsokvk sa d s Hkqxrku d s nkf;Ro gS a tk s izkIr fd; s tk pdq s g Sa ;k ftudh vkifwrZ gk s pqdh gS yfsdu Hkqxrku ugh a fd;k x;k gS] u chtd dVk gS ;k vkiS pkfjd <xa l s foØsrk l s le>kSrk ugh a gvq k gS] vkSj ble sa deZpkfj;k sa dk s lna ;s jde dk s lfEefyr djukA ;|fi] dbZ ckj izkns ~Hkouk sa dk izkDdyu djuk iM+rk gS] ijUrq izkDdyu dh fMxzh micfaèkr jde dh rqyuk e sa cgqr de gksrh gSA 13- bl ekud e sa ^vkdfLed* 'kCn nkf;Rok sa vkSj vkfLr;k sa d s fy, iz;kxs gksrk gS tk s vfHkKkr ugh a fd; s x; s gS a D;kfsad muds fo|eku gkus s dh ifq"V Hkfo"; dh vfuf'pr ?kVukvk sa tk s fd i.w kZr% m|e d s fu;a=k.k e sa ugh a gS] d s gkus s ;k u gkus s l s gkxs hA bld s vfrfjDr] 'kCn ^vkdfLed nkf;Ro* mu nkf;Rok sa d s fy, iz;kxs gksrk gS tk s vfHkKku dh dlkSfV;k sa ij [kj s ugh a mrjr s gASa vfHkKku micafèkr jdesa 14- fdlh micafèkr jde dks vfHkKkr dj nsuk pkfg;s tc % ¼d½ fdlh iwoZ ?kVuk ds ifj.kke Lo:i fdlh m|e ds ikl orZeku nkf;Ro gS( ¼[k½ ;g vfèklEHkkO; gS fd nkf;Ro ds fuiVkjs esa vkfFkZd ykHk okys lalkèkuksa ds cká izokg dh vko';drk gksxh ( vkSj ¼x½ nkf;Ro dh jde dk fo'oluh; izkDdyu fd;k tk ldrk gSA ;fn ;s 'krs± iwjh ugha gksrh gS rks fdlh micafèkr jde dks vfHkKkr ugha djuk pkfg;sA orZeku ckè;rk 15- izk;% lHkh ekeyk sa e sa ;g Li"V gkxs k fd D;k iwoZ ?kVuk orZeku ckè;rk dk s tUe n s pqdh gAS dqN fojy s ekeyk sa e]sa mnkgj.kr% ,d dkuuw h eqdíesa e]sa ;g fookn dk fo"k; gS fd ;k rk s dqN ?kVuk,¡ ?kVh gS a ;k mu ?kVukvk sa dk ifj.kke orZeku nkf;Ro gSA bl izdkj d s ekey s e]sa ,d m|e ;g fuf'pr djrk gS fd D;k dkbs Z nkf;Ro lHkh miyCèk lk{;k sa d s vkèkkj ij] mnkgj.kkFkZ fo'k"skKk sa dh jk; dk leko's k djr s g,q ] rqyu i=k dh rkjh[k ij fo|eku gSA fopkj fd; s x; s lk{; rqyu i=k dh rkjh[k d s i'pkr~ ?kVukvk sa }kjk iznÙk fdUgh a vfrfjDr lk{; dk s Hkh lfEefyr djr s gSAa ,sl s lk{; d s vkèkkj ij % ¼d½ tgk¡ u gkus s dh vi{s kk bl ckr d s gkus s dh vfèkd lHa kkouk gk s fd rqyu i= dh rkjh[k ij orZeku ckè;rk fo|eku gS]m|e fdlh micfaèkr jde dk s vfHkKkr djrk g S ¼;fn vfHkKku d s ekunMa k sa dk s iwjk fd;k tkrk gS½( vkSj ¼[k½ bl ckr dh vfèkd lHa kkouk gk s fd rqyui= dh rkjh[k dk s dkbs Z orZeku ckè;rk fo|eku ugh a gS] m|e vkdfLed nkf;Ro izdV djrk gS] tc rd fd vkfFkZd ykHkk sa oky s lalkèkuk sa d s cká izokg dh lHa kkouk cgqr de u gk s ¼iSjk 68] nfs[k,½ iwoZ ?kVuk 16- dkbs Z iwoZ ?kVuk ftldk ifj.kke ,d orZeku ckè;rk gS ,d ckè;c) ?kVuk dgykrh gAS ,d ?kVuk d s ckè;c) ?kVuk gkus s d s fy, ;g vfuok;Z gS fd ml ?kVuk l s mRiUu nkf;Ro d s fuiVkj s d s vfrfjDr m|e d s ikl dkbs Z okLrfod fodYi u gkAs¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 47 17- foÙkh; fooj.k ,d m|e dh fjikfsV±x vofèk d s vUr e sa foÙkh; fLFkfr dk s lEckfsèkr djr s g Sa u fd bldh Hkfo"; dh lEHkkfor fLFkfr dk ss A blfy, o s ykxr sa ftudh Hkfo"; e sa ipz kyu d s fy, vko';drk gS mud s fy, micfaèkr jde dk s vfHkKkr ugh a fd;k tkrk gSA m|e rqyu i=k e sa dsoy mUgh a nkf;Rok sa dk s vfHkKkr djrk g S tk s rqyu i=k dh rkjh[k dk s fo|eku gksr s gSAa 18- dsoy ,d m|e dh Hkkoh dk;Zokgh ¼vFkkZr~ bld s O;kikj dk Hkkoh O;ogkj½ l s Lora=k :i l s fo|eku iwoZ ?kVukvk sa l s mRiUu ckè;rkvk sa dk s micfaèkr jde d s :i e sa vfHkKkr fd;k tkrk gSA bl izdkj dh ckè;rkvk sa d s mnkgj.k gS] xSj&fofèkd i;kZoj.k {kfr d s fy, lQkbZ ykxr sa ;k 'kkfLr;k¡] nkus k sa m|e dh Hkkoh dk;Zokgh ij fopkj fd; s cxSj fuiVkj s e sa vkfFkZd ykHk oky s lalkèku dk s cká izokg dh rjQ y s tk;xsa As blh izdkj ,d m|e dk s ,d rys LFkkiuk dh fMdfe'kfuxa ykxr dh micfaèkr jde dk s ml lhek rd vfHkKkr djuk pkfg; s tgk¡ rd ,d m|e igy s l s gqbZ {kfr dk s Bhd dju s d s fy, mÙkjnk;h gAS bld s foijhr] dqN ekeyk sa e sa okf.kfT;d ncko ;k fofèkd vi{s kkvk sa d s dkj.k ,d m|e dk s Hkfo"; e sa ,d fo'k"sk rjhd s l s izpkyu ij O;; djus dk vk'k; gk s ldrk gS ;k vko';drk gk s ldrh gS ¼mnkgj.kr%] ,d fo'k"sk izdkj dh QSDVjh e sa èkq¡vk NUuh d s }kjk½A D;kfsad ,d m|e viuh Hkkoh dk;Zokgh }kjk Hkfo"; d s O;; l s cp ldrk gS] mnkgj.k d s fy,] izpkyu d s rjhd s dk s cny dj] rk s mld s ikl Hkkoh O;; d s fy, orZeku ckè;rk ugh a gS vkSj fdlh micfaèkr jde dk s vfHkKkr ugh a fd;k tkrk gSA 19- ckè;rk e sa ge's kk ,d vU; i{kdkj gksrk gS ftld s ifzr ckè;rk gksrh gAS ;|fi ml i{kdkj dh igpku djuk t:jh ugh a gS ftl i{k d s izfr ckè;rk gS&okLro e sa ;g turk d s izfr Hkh gk s ldrh gSA 20- fofèk e sa ifjorZu d s dkj.k ,d ?kVuk tk s rqjaar mlh le; gh ckè;rk dk s mRiUu u dj ldh gk]s Hkfo"; e as Hkh ckè;rk dk s mRiUu dj ldrh gS A mnkgj.kr%] tc i;kZoj.k e sa {kfr gqbZ gk]s gk s ldrk gS ml le; {kfr dh ifwrZ dh dkbs Z ckè;rk u gkAs rFkkfi ;g {kfr ,d ckè;rk cu tk,xh tc u;h fofèk d s vuqlkj orZeku ?kVuk d s dkj.k gbq Z {kfr dk s lqèkkjuk vfuok;Z gk s tk;As 21- tgk¡ izLrfor u;h fofèk d s izLrko dk s vfUre Lo:i nus k 'k"sk gS] ckè;rk rHkh mRiUu gkxs h tc foèkku dk ykx w gkus k okLro e sa fuf'pr gk s tk,A ykx w dju s dh ifjfLFkfr;k sa e sa vUrj vk tku s l s ;g igpkuuk vlEHko lk gk s tkrk gS fd dkuS lh ,d fuf'pr ?kVuk fofèk dk ykx w gkus k lfquf'pr dj ldrh gSA vuds ekeyk sa e sa rk s tc rd fofèk vfèkfu;fer u gk s tk; s rc rd bld s ykx w gkus s d s ckj s e sa okLro e sa lqfuf'pr gkus k vlHa ko gk s tkrk gSA vkfFkZd ykHkksa okys lalkèkuksa ds vfèklEHkkO; cká izokg 22- ,d nkf;Ro dk s vfHkKku d s fy, vfgZr gkus s d s fy, u dsoy ,d orZeku ckè;rk dk gkus k vko';d gS cfYd ml ckè;rk d s fuiVkj s d s fy, vfFkZd ykHkk sa oky s lalkèkuk sa d s ckº; izokg dk gkus k Hkh vfèklEHkkO; vko';d gSA bl ekud2 d s iz;kts u d s fy, lalkèkuk sa d s cká izokg ;k ,d ?kVuk dk s vfèklEHkkO; ekuk tk;xs k ;fn ?kVuk ?kVu s dh lHa kkouk ?kVuk u ?kVu s dh lHa kkouk dh vi{s kk vfèkd gk s vFkkZr bl ckr dh vfèklEHkkO;rk fd ?kVuk ?kVxs h] ?kVuk d s u ?kVu s dh vfèklEHkkO;rk l s vfèkd gkxs hA tc ;g vfèklEHkkO; u gk s fd dkbs Z orZeku ckè;rk fo|eku gS] m|e vkdfLed gkfu dk izdVu djrk gS] tc rd fd vkfFkZd ykHkk sa oky s lalkèkuk sa d s cká izokg dh lEHkkouk ux.; u gkAs ¼nfs[k,] iSjk 68½ 23- tgk¡ ij leku izdkj dh dbZ ckè;rk, a g Sa ¼mnkgj.kr% mRikn okjVa h ;k blh idz kj dh lfaonk,½a ;g vfèklEHkkO;rk fd fuiVkj s e sa ckº; izokg vko';d gkxs k dqy feykdj ckè;rkvk sa dh J.s kh ij fopkj djr s g,q fuf'pr dh tkuh pkfg,A ;|fi fdlh ,d en d s cká izokg dh lEHkkouk cgqr de gk s ldrh gS rk s Hkh ;g lEHko gS fd ckè;rkvk sa dh J.s kh d s fuiVkj s d s fy, dqN lalkèkuk sa d s cká izokg dh vko';drk gkAs ;fn ;g ekeyk gS rk s micfaèkr jde dk s vfHkKkr fd;k tkrk gSS ¼;fn vfHkKku dh vU; dlkSVh dk s iwjk dj fn;k x;k gk½sA ckè;rk dk fo'oluh; vuqeku 24- foÙkh; fooj.k dk s rS;kj dju s esa vuqekuk sa dh egRoi.w k Z Hkfwedk gksrh gS rFkkfi ;g budh fo'oluh;rk dk s de ugh a djr s gSAa ;g mu micfaèkr jdek sa d s lEcèa k e sa rk s fo'k"sk:i l s lR; gS tk s viuh izÑfr d s dkj.k vU; enk as dh vi{s kk vuqekuk sa ij vfèkd fuHkZj gSAa flok; cgqr nqyZHk ekeyk sa e sa ,d m|e lEHkkfor ifj.kkek sa d s ijkl dk s fuf'pr dju s e sa leFkZ gkxs k vkSj blfy, ckè;rk dk vuqeku yxk ldrk g S ftldk s micfaèkr jde d s vfHkKku d s fy, fo'okl d s lkFk iz;kxs fd;k tk ldrk gSA 2 bl ekud d s ^vfèklEHkkO;* 'kCn dh O;k[;k ^u gkus s dh vi{s kk] gkus s dh vfèkd lEHkkouk* vU; y[s kk ekudk sa e as vko';d :i l s ykx w ugh a gksrh gAS48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 25- vR;ar nqyZHk ekey s e sa tgk¡ dkbs Z fo'oluh; vuqeku ugh a yxk;k tk ldrk] ,d nkf;Ro fo|eku gksrk gS ftldk s vfHkKkr ugh a fd;k tk ldrk gSA ml nkf;Ro dk s ,d vkdfLed nkf;Ro d s :i e sa izdV fd;k tkrk gAS ¼iSjk 68] nfs[k,½ vkdfLed nkf;Ro 26- ,d m|e dks vkdfLed nkf;Ro dks vfHkKkr ugha djuk pkfg,A 27- iSjk 68 dh vi{s kk d s vuqlkj] ,d vkdfLed gkfu dk s izdV fd;k tkrk gS tc rd fd vkfFkZd ykHk oky s lalkèku d s cká izokg dh lEHkkouk ux.; u gkAs 28- tgk¡ dkbs Z m|e ,d nkf;Ro d s fy, l;a qDr vkSj i`Fkd :i l s mÙkjnk;h gS] nkf;Ro d s ml Hkkx dk s ftl ss vU; i{kdkjk sa }kjk iwjk fd; s tku s dh vi{s kk gS vkdfLed nkf;Ro ekuk tkrk gAS m|e ckè;rk d s ml Hkkx d s fy, micfaèkr jde dk s vfHkKkr djrk gS ftld s fy, vkfFkZd ykHk oky s lalkèkuk sa dk cká izokg vfèklEHkkO; gksrk gS] flok; mu vR;fèkd nqyHZ k ifjfLFkfr;k sa d s tgk¡ dkbs Z fo'oluh; vuqeku ugh a yxk;k tk ldrk ¼nfs[k,] iSjk 14½A 29- vkdfLed nkf;Rp ,sl s rjhd s l s fodflr gk s ldr s gS a tSlh vkjEHk e sa vk'kk ugh a FkhA blfy, fujarj ;g fuèkkZfjr dju s d s fy, vuqeku yxk;k tkrk gS fd D;k vkfFkZd ykHkk sa oky s lalkèkuk sa d s cká izokg dh vfèklEHkkO;rk gk s x;h gAS ;fn ;g vfèklEHkkO;rk gS fd fdlh ,slh en d s fy, ftldk s iwoZ vofèk e sas vkdfLed nkf;Ro ekuk x;k Fkk] mld s fy, Hkkoh vkfFkZd ykHkk sa d s cká izokg dh vko';drk gkxs h rk s iSjk 14 d s vuqlkj ml vofèk d s foÙkh; fooj.kksa e sa ftle sa fd vfèklEHkkO;rk esa ifjorZu gvq k gS] micfaèkr jde dk s vfHkKkr fd;k tkrk gS ¼flok; vR;ar nqyHkZ ifjfLFkfr;k sa d s tgk¡ ij dkbs Z fo'oluh; vuqeku ugh a yxk;k tk ldrk gS½A vkdfLed vkfLr;k¡ 30- ,d m|e dks vkdfLed vkfLr dks vfHkKkr ugha djuk pkfg;sA 31- vkdfLed vkfLr;k¡ vkerkSj ij xSj ;kts ukxr ;k vizR;kf'kr ?kVukvk sa l s mRiUu gksrh g Sa tk s m|e d s fy, vkfFkZd ykHkk sa d s vUrZizokg dh lEHkkouk dk s mRiUu djrh gaSA bldk mnkgj.k] ,d ,slk nkok gS ftldk m|e fofèkd izfØ;k }kjk vuqlj.k dj jgk gS tgk¡ ij ifj.kke fuf'pr ugh a gAS 32- vkdfLed vkfLr;k sa dk s foÙkh; fooj.kk sa e sa vfHkKkr ugh a fd;k tkrk gS D;kfsad bld s ifj.kke Lo:i ml vk; dk s vfHkKkr dj ldr s gaS ftl s dHkh olyw ugh a fd;k tk ldrk gSA ;|fi tc vk; dk izkIr djuk oLrqr% fuf'pr gS] rc lEcfaèkr vkfLr vkdfLed vkfLr ugh a gS] bldk vfHkKku mfpr gSA 33- vkdfLed vkfLr dk s foÙkh; fooj.kk sa e sa izdV ugh a fd;k tkrk gSA lkèkkj.kr% bldk s vuqekns d izkfèkdkjh dh fjikVs Z e sa izdV fd;k tkrk gS ¼dEiuh d s ekey s esa fun's kd ckMs Z vkSj] vU; fdlh m|e d s ekey s esa rRlca èa kh vuqekns d izkfèkdkjh½] tgk¡ ij vkfFkdZ ykHkk sa dk vUriZ zokg vfèklHa kkO; gSA 34- vkdfLed vkfLr;k sa dk fuèkkZj.k fujarj fd;k tkrk g S vkSj ;fn ;g okLro e sa fuf'pr gk s tkrk gS fd vkfFkZd ykHkk sa dk vUrZizokg mRiUu gkxs k] vkfLr vkSj lEcfaèkr vk; dk s ml vofèk d s foÙkh; fooj.kk sa e sa vfHkKkr fd;k tkrk gS ftl vofèk e sa ifjorZu gvq k gAS ekiu loksZÙke vuqeku 35- micafèkr jde dh ek=k rqyui= dh rkjh[k ij orZeku ckè;rk ds fuiVkjs ds fy, vko';d O;; dk loksZÙke vuqeku gksuk pkfg,A micafèkr jde dks orZeku ewY; rd fefrdkVk ugha djuk pkfg;s, fMdfe’kfuax] izR;korZu rFkk le:Ik nkf;Roksaa dks NksM+dj tks laifŸk] la;a= rFkk miLdj dh ykxr ds :Ik esa vfHkKkr gSaA fefrdkVk nj ¼;k njsa½ dj iwoZ nj ¼;k njsa½ gksuh pkfg, tks eqnzk ds le; ewY; rFkk nkf;Ro ds fof’k"V tksf[keksa ds orZeku cktkj ewY;kadu dks izfrfcafcr djrk ¼rs½ gS ¼gSa½A fefrdkVk nj ¼njsaa½ dks mu tksf[keksaa dks izfrfcafcr ugh djuk pkfg, ftlds fy, Hkkoh udnh izokg vuqekuksaa ¼izkDdyuksaa½ dks le;ksftr dh xbZ gSaA cV~Vk ¼fefrdkVk½ dks ykHk&gkfu fooj.k esaa vkof/kd iM++rky ¼vuokbafMax½ dks vfHkKkr fd;k tkuk pkfg,A¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 49 36- ifj.kke d s vuqekuk sa vkSj foÙkh; iHz kko dk fuèkkZj.k m|e d s izcèa ku d s fu.kZ; ij gksrk gS] ftldk s blh izdkj d s lOa;ogkjk sa d s vuqHko l s vuqifwjr fd;k tkrk gS] dqN ekeyk sa e]sa Lora=k fo'k"skKk sa dh fjikVs Z l s vuqifwjr fd;k tkrk gSA fopkj fd, x, lk{;k sa e sa rqyui= dh rkjh[k d s i'pkr ~ ?kVukvk sa }kjk miyCèk djk, x, dkbs Z vfrfjDr lk{; Hkh lfEefyr gksr s gSAa 37- micfaèkr jde dk s dj iwo Z ekik tkrk gS( micfaèkr jde ij dj d s ifj.kke vkSj mlesa ifjorZuk sa dk s y[s kk ekud 22] vk; ij djk sads fy, y[skk] d s vèkhu lEckfsèkr fd;k tkrk gSA tksf[ke vkSj vfuf'prrk,¡ 38- fdlh micafèkr jde ds loksZÙke vuqeku izkIr djus ds fy, mu tksf[keksa vkSj vfuf'prrkvksa dks è;ku eas j[kuk pkfg;s tks vfuok;Z :i ls dbZ ?kVukvksa rFkk ifjfLFkfr;ksa dks ?ksjs jgrs gSaA 39- tkfs[ke ifj.kke dh ifjoruZ 'khyrk dk o.kZu djrk gSA tkfs[ke dk lek;kts u ml jde dk s c<+k ldrk g S ftl ij nkf;Ro dk s ekik x;k gSA vfuf'prrk dh fLFkfr e sa fu.kZ; dju s esa lkoèkkuh dh vko';drk gksrh gS rkfd vk; ;k vkfLr;k sa dk s T;knk of.kZr u fd;k tk; s vkSj O;; rFkk nkf;Ro dk s de of.kZr u fd;k tk;A ;|fi vfuf'prrk vR;fèkd micfaèkr jde ;k nkf;Ro d s tkuc>w dj vR;fèkd o.kZu dk s U;k; lxa r ugh a Bgjkrh gSA mnkgj.kkFkZ] fdlh fo'k"sk izfrdyw ifj.kke dh vk¡dh x;h vuqekfur ykxr] foods d s vkèkkj ij vuqekfur dh tkrh gS] ml ifj.kke dk ss tkuc>w dj tk s fLFkfr dh okLrfodrk gS mll s vfèkd vfèklEHkkO; ugh a ekuk tkrk gSA tkfs[ke vkSj vfuf'prrk d s lek;kts u d s nkgs jko] ftll s micfaèkr jde sa c<+rh g]Sa l s cpu s d s fy, lkoèkkuh dh vko';drk gksrh gSA 40- O;; dh jde dk s ?ksju s okyh vfuf'prrkvk sa dk izdVu iSjk 67¼[k½ d s vèkhu fd;k tkrk gSA Hkkoh ?kVuk,¡ 41- Hkkoh ?kVuk,¡ tks ,d ckè;rk ds fuiVkjs ds fy, vko';d jde dks izHkkfor dj ldrh gSa] dks micaèk dh jde esa ifjyf{kr gksuk pkfg;s c'krsZ bl ckr ds oLrqfu"B lk{; gksa fd os ?kVsaxhA 42- iRz ;kf'kr Hkkoh ?kVuk,¡ micfUèkr jdek sa dk s ekiu s e sa fo'k"sk :i l s egRoi.w kZ gk s ldrh gASa mnkgj.kr% ,d m|e ;g fo'okl dj ldrk gS fd Hkfo"; e sa rduhdh ifjorZuk sa d s dkj.k l;a a=k d s mi;kxs h thou d s var e sa lQkbZ dh ykxr sa de gk s tk;xsa hA bld s fy, ftl jde dk s vfHkKkr fd;k x;k g S og rduhdh ;kXs ;rk izkIr] oLrqfu"B fujh{kdk sa d s }kjk lk{;ksa d s vkèkkj ij lQkbZ d s le; miyCèk gkus s okyh rduhd dk s è;ku e sa j[k dj yxk; s x, vuqekuk sa dk s iznf'kZr djrh gSA vr% mudk s lfEefyr djuk mfpr gkxs k] mnkgj.k d s fy,] orZeku rduhd dk s ykx w dju s e sa vfèkd vuqHko d s dkj.k izR;kf'kr ykxr e sa deh ;k igy s dh vi{s kk cM s+ ;k vfèkd tfVy lQkbZ dk;ZØe e sa orZeku rduhd dk s ykx w dju s dh ykxr A ;|fi m|e iwjh rjg ubZ rduhd d s fodkl dh igy s l s gh vk'kk ugh a djrk gS tc rd fd ;g i;kZIr oLrqfu"B lk{; }kjk lefFkZr u gkAs 43- fo|eku ckè;rk d s ekiu e sa lEHkkfor u; s foèkku ij fopkj fd;k tkrk gS tc u; s foèkku d s okLro e sa ykx w gkus s d s i;kIZr oLrfqu"B lk{; miyCèk gk sa A O;ogkj e sa mRiUu gkus s okyh vuds k sa fHkUu&fHkUu ifjfLFkfr;k sa d s dkj.k fdlh ,dy ?kVuk tk s iRz ;ds ekey s e sa oLrqfu"B lk{; iznku dj ld]s dk s fuf'pr djuk vlEHko gk s tkrk gSA lk{; dh vko';drk nkus k sa e sa gS fd foèkku dh D;k ekxa gS vkSj D;k ;g okLro e sa fuf'pr gS fd ;g mfpr le; e sa foèkku cu tk;xs k vkSj ykx w gk s tk;xs kA cgqr l s ekeyk sa e sa foèkku d s ykx w gkus s rd Hkh lk{; miyCèk ugh a gksr s gASa vkfLr;ksa dk izR;kf'kr O;;u 44- micafèkr jde dks ekius ds fy, vkfLr;ksa ds izR;kf'kr O;;u ls gq, ykHkksa dks fopkj esa ugha ysuk pkfg;sA 45- vkfLr;k sa d s iRz ;kf'kr O;;u l s g,q ykHkk sa dk s micfaèkr jde d s ekiu d s fy, fopkj e sa ugh a fy;k tkrk gS] pkg s izR;kf'kr O;;u micfaèkr jde dk s mRiUu dju s okyh ?kVuk l s fudVrk l s tqM+k gAS bld s foijhr] ,d m|e ml y[s kk ekud d s }kjk tk s lca faèkr vkfLr;k sa dk s lEckfsèkr djr s gS]a fn; s x, fuf'pr le; ij vkfLr;k sa d s iRz ;kf'kr O;;u d s ykHkk sa dk s vfHkKkr djrk gAS izfriwfrZ;k¡ 46- tgka ij micafèkr jde dk fuiVkjk djus ds fy, vko';d dqN ;k laiq.kZ O;; dh nwljs i{kdkj }kjk izfriwfrZ gksus dh vk'kk gS] rks izfriwfrZ dks rc vkSj dsoy rHkh vfHkKkr fd;k tk,xk tc ;g okLro esa fuf'pr gks tk;s fd m|e }kjk ckè;rk dk fuiVkjk dj nsus ij izfriwfrZ izkIr gks tk;sxhA izfriwfrZ dks vyx vkfLr ekuuk pkfg;sA izfriwfrZ ds fy, vfHkKkr jde dks micafèkr jde dh ek=kk ls vfèkd ugha gksuk pkfg;sA50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 47- ykHk&gkfu ds fooj.k esa] micafèkr jde ls lacafèkr O;; dks izfriwfrZ dh vfHkKkr jde ls 'kq) djds fn[kkuk pkfg,A 48- dbZ ckj ,d m|e micfaèkr jde d s fuiVkj s d s fy, O;; d s i.w kZr;k ;k v'a kr% nkf;Ro d s Hkqxrku d s fy, vU; i{kdkj ij fuHkZj gk ldrk g S ¼mnkgj.kr%] chek lfaonk,]a {kfrifwrZ èkkjk ;k foØsrkvk sa dh okjVa h½A vU; i{kdkj m|e }kjk nh xbZ jde dh izfrifwrZ dj ldr s g Sa ;k izR;{k Hkqxrku dj ldr s gASa 49- vfèkdk'a k ekeyk sa e as m|e ftØ dh x;h lEi.w kZ jde d s fy, mÙkjnk;h gksrk gS ftll s fd m|e dk s lEi.w kZ jde dk fuiVkjk djuk iMxs+ k ;fn rhljk i{kdkj fdlh dkj.k l s Hkqxrku uk dj ldAs bl fLFkfr e sa nkf;Ro dh lEi.w kZ jde d s fy, micèa k dk s vfHkKkr fd;k tkrk gS vkSj izR;kf'kr izfrifwrZ d s fy, ,d vyx vkfLr dk s Hkh vfHkKkr fd;k tkrk gS tc ;g fuf'pr gk s tk; s fd ifzrifwrZ gk s tk;xs h ;fn m|e nkf;Ro dk Hkqxrku dj nAs 50- dqN ekeyk sa e sa m|e ftØ dh x;h ykxrk sa d s fy, mÙkjnk;h ugh a gkxs k ;fn rhljk i{kdkj Hkqxrku dju s e sa vleFkZ gkAs bl izdkj d s ekeyk sa e sa m|e dk mu ykxrk sa d s fy, nkf;Ro ugh a gS blfy, mudk s micfaèkr jde e sa lfEefyr ugh a fd;k tkrk gSA 51- tSlk fd iSjk 28 e sa fn;k x;k gS fd ,d nkf;Ro ftld s fy, m|kxs l;a qDr :i l s vkSj i`Fkd :i l s mÙkjnk;h gS vU; i{kdkjk sa }kjk ckè;rk d s fuiVkj s dh vifs{kr lhek rd vkdfLed vkfLr gAS micafèkr jdeksa esa ifjorZu 52- izR;sd rqyui=dh rkjh[k dks micafèkr jde dk iqufoZyksdu djuk pkfg, vkSj orZeku loksZÙke vuqeku dks ifjyf{kr djus ds fy, lek;ksftr fd;s tkus pkfg;sA ;fn ;g vkSj vfèkd vfèklEHkkO; ugha gS fd vkfFkZd ykHk okys lalkèkuksa dk cká izokg nkf;Ro ds fuiVkjk djus ds fy, vko';d gksxk] rks micaèk dks myVuk pkfg;sA micafèkr jdeksa dk mi;ksx 53- ,d micafèkr jde dk mi;ksx dsoy mUgha [kpks± ds fy, djuk pkfg;s ftuds fy, micafèkr jde dks ewy :i ls vfHkKkr fd;k x;k FkkA 54- dsoy eyw micfaèkr jdeksa l s lEcfaèkr O;;k sa dk s gh mld s fo#) lek;kfstr fd;k tkrk gSA O;;k sa dk s fdlh ,slh micfaèkr jde l s lek;kfstr djuk ftldk s eyw r% fdlh vkSj iz;kts u d s fy, vfHkKkr fd;k x;k Fkk] nk s vyx&vyx ?kVukvk sa d s izHkko dk s Niq k nxs k A vfHkKku rFkk ekiu fu;eksa dk ykxw gksuk Hkkoh izpkyu gkfu;k¡ 55- Hkkoh izpkyu gkfu;ksa ds fy, micafèkr jdeksa dks vfHkKkr ugha djuk pkfg;sA 56- Hkkoh izpkyu gkfu;k¡ iSjk 10 e sa nkf;Ro dh ifjHkk"kk d s vkSj micfaèkr jdek sa dk s fuèkkZfjr dju s d s iSjk 14 e sa lkekU; vfHkKku dlkSfV;k sa dk s iwjk ugh a djrh g Sa A 57- Hkkoh izpkyu gkfu;k sa dh iRz ;k'kk bl ckr dk lda sr gS fd izpkyu dh dqN vkfLr;k sa dk ãl gk s ldrk gAS ,d m|e bu vkfLr;k sa d s ãl dk ijh{k.k y[s kk ekud 28, vkfLr;k sadk ãl] d s vuqlkj e sa djrk gSA¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 51 iqul±jpuk 58- o s ?kVuk,¡ tk s iqulZajpuk dh ifjHkk"kk e sa vk ldrh g Sa mud s mnkgj.k fuEufyf[kr gS%a ¼d½ O;olk; dh ,d j[s kk dk foØ; ;k lekiu ( ¼[k½ ,d n's k e sa ;k {ks=k e sa voLFkkuk sa dk cna gkus k ;k ,d n's k ;k {ks=k l s nwlj s n's k vFkok {ks=k esa iquLFkkZfir djuk ( ¼x½ izcèa kra=k lajpuk e sa ifjorZu] mnkgj.k d s fy, izcèa kra=k d s ,d Lrj dk s lekIr dj nus k ( vkSj ¼?k½ vkèkkjHkwr iqulxZa Bu ftudk m|e d s izpkyuk sa dh iÑz fr vkSj fØ;kvk sa d s Qkds l ij lkjHkwr izHkko gSA 59- iqulZajpuk ykxrk sa d s fy, micfaèkr jde dk s dsoy rHkh vfHkKkr fd;k tkrk g S tc iSjk 14 e sa nh x;h a micfaèkr jdek sa d s vfHkKku d s fy, nh dlkfSV;k¡ iwjh gksrh gSAa 60- ,d izpkyu ds foØ; ls dksbZ nkf;Ro mRiUu ugha gksrk tc rd fd m|e foØ; ds fy, opuc) ugha gS vFkkZr ogk¡ ,d ckè; foØ; djkj gSA 61- ,d m|e ,d foØ; d s fy, opuc) ugh a gk s ldrk tc rd fd Øsrk dh igpku u gk s tk; vkSj ckè; foØ; djkj u gkAs tc rd ckè; foØ; djkj ugh a gS] rk s m|e d s fopkj e sa ifjorZu vk ldrk gS] vkSj okLro e sa ml s nwljk jkLrk viukuk iMxs+ k ;fn ml s Lohdk;Z 'krks± ij Øsrk u fey ld s A tc ,d izpkyu d s foØ; dk s iqul±jpuk dk Hkkx ekuk tkrk gS] rk s y[s kk ekud 28] vkfLr;k sadk ãl] d s vèkhu izpkyu dh vkfLr;k sa d s ãl dk iuq foZykds u fd;k tkrk gAS 62- iqulZajpuk dh micafèkr jde esa dsoy iqulZajpuk ls mRiUu izR;{k O;;ksa dks lfEefyr djuk pkfg;s] og tks fd fuEufyf[kr nksuksa gSa % ¼d½ vko';d :i ls iqul±jpuk ij gq, gSa ( vkSj ¼[k½ m|e ds py jgs fØ;kdykiksa ls tqM+s ugha gSA 63- iqul±jpuk dh micfaèkr jde ,slh ykxr sa lfEefyr ugh a djrh gS tSl s fd % ¼d½ cu s jgu s oky s deZpkfj;k sa dh iquLZFkkiuk ;k iquiZzf'k{k.k( ¼[k½ foi.ku( ;k ¼x½ u; s iz.kkyh vkSj forj.k uVs odZ e sa fofuèkku ( bu O;;k sa dk lca èa k O;olk; d s Hkfo"; d s lpa kyu l s gS vkSj rqyu i=k dh rkjh[k ij iqulZajpuk d s fy, nkf;Ro ugh a gSA ,sl s O;;k sa dk s mlh vkèkkj ij vfHkKkr fd;k tkrk gS tSl s fd o s iqulZajpuk l s Lora=k :i l s mRiUu g,q gkAas 64- iqulZajpuk dh rkjh[k rd igpku ;kXs ; Hkkoh izpkyu gkfu;k¡ micfaèkr jde e sa lfEefyr ugh a dh tkrh gaSA 65- iSjk 44 dh vi{s kk d s vuqlkj] vkfLr;k sa d s vifs{kr O;;u ij ykHkk sa dk s lfEefyr ugh a fd;k tkrk gS pkg s vkfLr;k as d s O;;u dk s iqulZajpuk d s Hkkx d s :i e sa ifjdfYir fd;k x;k gkAs izdVu 66- micafèkr jde dh izR;sd Js.kh ds fy, fdlh m|e dks fuEu fyf[kr dks izdV djuk pkfg, % ¼d½ vofèk ds vkjEHk vkSj var ij dSfjax jde ( ¼[k½ vofèk esa fd;s x, vfrfjDr micaèk] fo|eku micafèkr jdeksa esa o f) lfgr (52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ¼x½ vofèk ds nkSjku iz;qDr jde ¼vFkkZr~ micafèkr jde ds fo:) mRiUu vkSj izHkkfjr½ ( rFkk ¼?k½ vofèk ds nkSjku viz;qDr jde dk myVkoA ijUrq ,d y?kq vkSj eè;e vkdkj dh dEiuh] ftls vfèklwpuk esa ifjHkkf"kr fd;k x;k gS] ds ikl mijksä iSjk 66 dk vuqikyu djus dk fodYi gSA 67- micafèkr jde dh izR;sd Js.kh ds fy, m|e dks fuEufyf[kr dks izdV djuk pkfg;s % ¼d½ ckè;rk dh izÑfr dk laf{kIr fooj.k vkSj fdUgh ifj.kkfed vkfFkZd ykHkksa ds cká izokg dk visf{kr le; ( ¼[k½ bu cká izokgksa ds ckjs esa vfuf'prrk dk ladsrA tSlk fd iSjk 41 esa dgk x;k gS] fdlh m|e dks lEcfUèkr Hkkoh ?kVukvksa ds ckjs esa dh x;h eq[; ekU;rkvksa dks izdV djuk pkfg;s] ;fn i;kZIr lwpuk dks iznku djuk visf{kr gS ( vkSj ¼x½ fdlh izR;kf'kr izfriwfrZ dh jde] ml vkfLr dh jde dks crkrs gq, ftldks ml izR;kf'kr izfriwfrZ ds fy, vfHkKkr fd;k x;k gSA ijUrq ,d y?kq vkSj eè;e ekè;e vkdkj dh dEiuh] ftls vfèklwpuk esa ifjHkkf"kr fd;k x;k gS] ds ikl mijksDr iSjk 67 dk vuqikyu djus dk fodYi gSA 68- tc rd fuiVkjs esa fdlh cká izokg dh laHkkouk ux.; u gks] fdlh m|e dks rqyu i= dh rkjh[k ij vkdfLed nkf;Ro dh izR;sd Js.kh ds fy, vkdfLed nkf;Ro dh izÑfr ds laf{kIr fooj.k dk izdVu djuk pkfg;s vkSj] tgk¡ O;ogkfjd gks% ¼d½ iSjk 35&45 ds vèkhu ekik x;k] blds foÙkh; izHkko dk vuqeku ( ¼[k½ fdlh cká izokg ls lEcafèkr vfuf'prrkvksa dk ladsr ( vkSj ¼x½ fdlh izfriwfrZ dh laHkkoukA 69- ;g fuèkkZfjr dju s d s fy, fdl micfaèkr jde ;k vkdfLed nkf;Ro dk s ,d J.s kh cuku s d s fy, tkMs +k tk ldrk gS] ;g fopkj djuk vko';d gS fd enk sa dh izÑfr mud s ckj s esa ,dy fooj.k d s fy, iSjk 67 ¼d½ vkSj ¼[k½ vkSj 68 d s ¼d½ vkSj ¼[k½ dh vi{s kkvk sa dk s iwjk dju s ds fy,] i;kZIr :i l s leku gaSA bl idz kj fofHkUu mRiknk sa dh okjVa h l s lca faèkr micèa k dh jde dk s ,dy J.s kh e sa ekuuk mi;qDr gkxs k] ijUrq dkuuw h dk;Zokgh d s rgr jdek sa vkSj lkekU; okjVa h l s lca faèkr jdek sa dk sa ,dy J.s kh jde e sa ekuuk mi;qDr ugh a gkxs kA 70- tgk¡ micfaèkr jde vkSj vkdfLed nkf;Ro ,d gh idz kj dh ifjfLFkfr;k sa l s mRiUu gksr s g]Sa dkbs Z m|e iSjk 66&68 dh vi{s kk d s vuqlkj izdVu bl rjhd s l s djrk gS tk s micfaèkr jde vkSj vkdfLed nkf;Ro d s eè; dh dM+h dk s fn[kkrk gAS 71- tgk¡ ij iSjk 68 }kjk visf{kr fdlh lwpuk dks izdV ugha fd;k x;k gS D;ksafd ogk¡ ,slk djuk O;ogkfjd ugha gS] rks ml rF; dks crkuk pkfg;sA 72- cgqr gh nqyZHk ekeyksa esa vkdfLed nkf;Roksa dh micafèkr jde ds fo"k; esa iSjk 66&70 easa visf{kr lHkh ;k dqN lwpukvksa dk izdVu vU; i{kdkjksa ds lkFk fookn esa] m|e ds fojksèk esa èkkj.kk mRiUu dj ldrk gSA ,sls ekeyksa esa] m|e dks tkudkjh izdV djuk visf{kr ugha gS] ijUrq fookn dh lkekU; izÑfr ds lkFk ;g rF; vkSj dkj.k fd D;ksa lwpuk dks izdV ugha fd;k x;k gS] dks izdV djuk pkfg, A Lakdze.kdkyhu mica/k 73- fMdfe’kfuax] izR;korZu rFkk le:Ik nkf;Roksaa ¼ns[ksaa vuqPNsn 35½ ds ekStwnk lHkh mica/kksaa dks laifŸk] la;a= vkSj miLdj ds lacaf/kr en esa rRlaca/kh izHkko ds lkFk izR;kf’kr :Ik ls fefrdkVk djuk pkfg,A¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 53 n`"Vkar d rkfydk,a micafèkr jde] vkdfLed nkf;Ro vkSj izfriwfrZ;ka bl n`"Vkar dk iz;kts u ekud dh eq[; vi{skkvk sadk slfa{kIr :i e saizLrqr djuk gSA ;g y[skk ekud dk Hkkx ugh agS vkSj bl sy[skk ekud d slEi.wkZ eyw ikB d slnaHkZ e sai<k+ tkuk pkfg;As micafèkr jde vkSj vkdfLed nkf;Ro tgka] iwoZ ?kVukvksa ds ifj.kkeLo:i] Hkkoh vkfFkZd ykHkksa okys lalkèkuksa dk fuEufyf[kr ds fuiVkjs ds fy, cká izokg gks ldrk gS% ¼d½ ,slk orZeku nkf;Ro ftldk vfLrRo rqyu i=k dh rkjh[k ij vfèklEHkkO; ekuk tkrk gS( ¼[k½ ,slh orZeku ckè;rk ftldk vfLrRo rqyu i= dh rkjh[k ij vfèklEHkkO; ugha ekuk tkrk gSA ,d orZeku ckè;rk gS ftlls ,d lEHko ckè;rk gS ;k ,d lEHko ckè;rk gS ;k orZeku lEHkor% lalkèkuksa ds cká izokg orZeku ckè;rk gS ftlds fy, ckè;rk gS tgka ij lalkèkuksa ds dh vis{kk gS vkSj nkf;Ro dh cká lalkèkuksa dh vko';drk cká izokgksa dh laHkkouk ux.; jde dk fo'oluh;vuqeku gks ldrh gS] ijUrq gSA yxk;k tk ldrk gSA vfèklEHkkO; :Ik ls gksxh ughaA micfaèkr jde dk s vfHkKkr fd;k fdlh micfaèkr jde dk s vfHkKkr fdlh micfaèkr jde dk s vfHkKkr ugh a tkrk gS ¼iSjk 14½A ugh a fd;k tkrk gS ¼iSjk 26½A fd;k tkrk gS ¼iSjk 26½A micfaèkr jde d s fy, izdVu dh vkdfLed nkf;Ro d s fy, fdlh izdVu dh vi{s kk ugh a gS ¼iSjk vi{s kk gS ¼iSjk 66 vkSj 67½A izdVu dh vi{s kk gS ¼iSjk 68½A 68½A izfriwfrZ;k¡ fdlh micafèkr jde ds fuiVkjs ds fy, vko';d lHkh ;k dqN O;; dh izfriwfrZ dh izR;k'kk gSA vU; i{kdkj }kjk izfriwfrZ fd;s og jde ftldh izfriwfrZ dh og jde ftldh izfriwfrZ dh tkus okys O;; ds Hkkx ds fy, izR;k'kk gS mldh ckè;rk izR;k'kk gS mldk ckè;rk m|e ds m|e dh dksbZ ckè;rk ugha gSA m|e ds ikl jg tkrh gS ikl jg tkrh gS vkSj ;g okLro vkSj ;g okLro esa fuf'pr gS esa fuf'pr ugha gS fd ;fn m|e fd ;fn m|e micafèkr jde micafèkr jde dk fuiVkjk djrk dk fuiVkjk djrk gS rks gS rks izfriwfrZ dh izkfIr gksxhA izfriwfrZ dh izkfIr gksxhA izfrifwrZ dh tku okyh jde d s fy, rqyu i=k e as izfrifwrZ dk s izR;kf'kr ifzrifwrZ dk s vkfLr dh rjg m|e dk dkbs Z nkf;Ro ugh a g S ¼iSjk ,d vyx vkfLr dh rjg vfHkKkr ugh a fd;k tkrk gS ¼iSjk 46½A 50½A vfHkKkr fd;k tkrk gS tk s fd ykHk&gkfu [kkr s d s fooj.k e sa O;; d s i.w kZ :i l s cjkcj gk s ldrh gSA izR;kf'kr ifzrifwrZ d s fy, vfHkKkr jde nkf;Ro l s vfèkd ugh a gksrh g S ¼iSjk 46 vkSj 47½A fdlh idz Vu dh vko';drk ugh a A izfrifwrZ dk s izfrifwrZ d s fy, izR;kf'kr ifzrifwrZ izdV dh tkrh gS vfHkKkr jde d s lkFk gh idz V ¼iSjk 67 ¼d½½A fd;k tkrk gS ¼iSjk 67¼x½½A54 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] n`"Vkar [k fu.kZ; o`{k fu.kZ; o`{k dk mí's; micfaèkr jdek savkSj vkdfLed nkf;Rok sad sfy, y[skk ekud dh eq[; vfHkKku vi{skkvk sadk slfa{kIr :i nusk gSA fu.kZ; o`{k y[skk ekud dk Hkkx ugh ag SvkSj y[skk ekud d slEi.wkZ eyw ikB d slnaHkZ e sai<+k tkuk pkfg; s vkjEHk orZeku ckè;rk] lEHkkfor ugha ugh a ckè;c) ?kVuk ckè;rk \ d s ifj.kkeLo:i gS \ gk¡ gk¡ ugha gk¡ vfèklEHkkO; cká ux.;\ izokg \ gk¡ fo'oluh; ugh a ¼nqyZHk½ vuqeku \ gk¡ vkdfLed nkf;Ro dqN u micfa èkr jde dk s izdV dja s djsa dk s cuk izdV ns fVIi.k % nqyZHk ifjfLFkfr;k sa e]sa ;g Li"V ugh a gksrk gS fd orZeku ckè;rk gS bl ekey s e sa ;g eku fy;k tkrk gS fd ,d iwoZ ?kVuk orZeku ckè;rk dk s mRiUu djrk gS ;fn] lHkh izkIr lk{; dk s è;ku esa j[kr s gq,] ryq u i=k dh rkjh[k ij orZeku nkf;Ro fo|eku gkus s dh lEHkkouk u gkus s dh vi{s kk vfèkd gS ¼ekud dk iSjk 15½A¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 55 n`"Vkar x n`"Vkar % vfHkKku ;g n`"Vkar y[skk ekud dk sykx wdju sd sn`"Vkar nsrk gS tk sbldk sle>u sd sfy, lgk;d gASa ;g y[skk ekud dk Hkkx ugh agSA n`"Vkark sae salHkh m|ek sad so"k Zdk var 31 ekp Zekuk x;k gSA lHkh ekeyk sae]sa ;g ekuk tkrk gS fd fdlh Hkh iRz;kf'kr cká izokg dk fo'oluh; vuqeku yxk;k tk ldrk gSA dqN mnkgj.kk sae saof.kZr ifjfLFkfr;k sad sifj.kkeLo:i vkfLr;k sadk ál gqvk gS bu mnkgj.kk sae sabl igy wij fopkj ugh afd;k x;k gAS n`"Vkark sae safn, x, vUrizZlxa ys[kk ekud d s,sl siSjk dh vksj lda sr djr sg Satk sfo'k"sk :i l sizklfaxd gSAa bl n`"Vkar dk s lEi.wkZ eyw ikB d slnaHkZ e sai<+k tkuk pkfg,A n`"Vkar 1 % okjaVh ,d fuekZrk viu s mRikn d s foØ; d s le; Øsrkvk sa dk s okjVa h nsrk gAS foØ; lfaonk dh 'krks± d s vuqlkj fuekZrk foØ; dh rkjh[k l s rhu lky ds Hkhrj gkus s oky s fuekZ.k nk"skk sa dk s mRikn dh ejEer }kjk ;k cny dj gkfu dk s iwjk djus dk oknk djrk gSA xr vuqHko d s vkèkkj ij ;g vfèklHa kkO; gS ¼vFkkZr u gkus s l s gkus s dh vfèkd lHa kkouk gS½ fd okjVa h d s dqN nko s gkxsa As iwoZ ckè;c) ?kVuk ds ifj.kke Lo:i orZeku ckè;rk ─ ckè;c) ?kVuk okjVa h d s lkFk mRikn dk foØ; gS tk s fdlh ckè;rk dk s mRiUu djrh gSA fuiVkjs ds fy, vkfFkZd ykHkksa okys lalkèkuksa ds cká izokg ─ lHkh okjVa h ij v[kMa :i l s vfèklEHkkO; gS ¼nfs[k, iSjk 23½A fu"d"kZ % rqyu i=k dh rkjh[k l s iwoZ okjVa h ij cps s x, mRikn dh gkfu dk s iwjk dju s dh ykxrk sa d s loksZÙke vuqeku d s fy, micfaèkr jde dk s vfHkKkr fd;k tkrk gS ¼nfs[k, iSjk 14 vkSj 23½A n`"Vkar 2 % iznwf"kr Hkwfe&foèkku dk ykxw gksuk okLro eas fuf'pr rys m|kxs e as ,d m|e izn"wk.k QSyk jgk gS ijUrq lQkb Z ugh a djrk gS D;kfsad lQkbZ d s ckj s e sa dkbs Z vfèkfu;e ugh a gS] vkSj m|e dbZ o"kks± l s Hkfwe dk s iznfw"kr dj jgk gSA 31 ekpZ 2005 dk s ;g okLro e sa fuf'pr gS fd igy s l s iznfw"kr Hkfwe dh lQkbZ dk s vfuok;Z cuku s okyk vfèkfu;e o"kZ d s lekIr gkus s d s dqN gh le; e sa ykx w gk s tk;xs kA iwoZ ckè;c) ?kVuk ds ifj.kkeLo:i mRiUu orZeku ckè;rk % ckè;c) ?kVuk Hkfwe izn"wk.k gS] D;kfsad lQkbZ d s fy, foèkku okLro e sa fuf'pr gSA fuiVkjs ds fy, vkfFkZd ykHkksa okys lalkèkuksa ds cká izokg % vfèklEHkkO;A fu"d"kZ % lQkbZ dh ykxr d s loksZÙke vuqeku d s fy, ,d micfaèkr jde dk s vfHkKkr fd;k tkrk gS ¼nfs[k, iSjk 14 vkSj 21½ n`"Vkar 3 % virV rsy {ks= dkbs Z m|e virVh; rys {ks=k dk izpkyu djrk g S tgk¡ vuKq fIr dh 'krks± d s vuqlkj mRiknu dh lekfIr ij rys eLryw dk s gVkuk vkSj leqnz ry dk s iwoZ fLFkfr e sa ykuk vfuok;Z gSA vfare ykxrk sa e sa dqy ykxr dk uCc s izfr'kr rys eLryw dk s gVku s vkSj mld s cuku s d s dkj.k gbq Z {kfr dk s iwjk dju]s vkSj nl izfr'kr rys dk s fudkyu s d s fy, [kpZ gksrk gAS rqyui= dh rkjh[k ij rys eLryw cuk;k tk pqdk gS ijUrq rys ugh a fudkyk x;k gSA iwoZ ckè;c) ?kVuk ls mRiUu orZeku ckè;rk rys eLryw dk fuekZ.k vuqKfIr dh 'krks± d s vuqlkj eLryw dk s gVku s vkSj leqnz ry dk s iwo Z fLFkfr e as yku s dh ckè;rk dk s mRiUu djrk gS vr% ;g ,d ckè;c) ?kVuk gAS rqyu i=k dh rkjh[k ij] ;|fi ml {kfr e sa lqèkkj d s fy, dkbs Z ckè;rk ugh a gS tk s fd rys fudkyu s d s dkj.k gkxs hA56 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] fuiVkjs ds fy, vkfFkZd ykHkksa okys lalkèkuksa ds cká izokg& vfèklEHkkO;A fu"d"kZ % vfare ykxr d s uCc s ifzr'kr d s loksZÙke vuqeku ftudk lca èa k eLryw dk s gVku s vkSj eLryw d s fuekZ.k d s dkj.k gbq Z {kfr dk s nwj djus l s lca faèkr gS] bld s fy, micfaèkr jde dk s vfHkKkr fd;k tkrk gS ¼nfs[k, iSjk 14½ A ;g ykxr sa rys eLryw dh ykxr esa ,d Hkkx d s :i e sa lfEefyr gksrh gASa ykxr d s nl izfr'kr tk s rys fudkyu s ds dkj.k mRiUu gksrh gS] mldk s nkf;Ro dh rjg rc vfHkKkr djr s g Sa tc rys fudkyk tkrk gSA n`"Vkar 4 % izfrnk; dh uhfr ,d QqVdj nqdku dh uhfr g S fd og vlarq"V xzkgd d s Ø; fd; s x, eky dk izfrnk; djrh gS] gkykfad ,slk dju s d s fy, dkbs Z fofèkd ckè;rk ugh a gAS mldh bl ifzrnk; dh uhfr dh tkudkjh lkekU;r% lc dk s gAS iwoZ ckè;c) ?kVuk ds ifj.kkeLo:i orZeku ckè;rk & ckè;c) ?kVuk eky dk foØ; gS] tk s fd ckè;rk dk s mRiUu djrh gS D;kfsad ckè;rk lkekU; O;kikfjd fØ;kvk]sa jhfr;k]sa vPN s O;kikfjd lca èa kk sa vkSj lkE;rk d s vkèkkj ij dk;Z dju s dh bPNk l s Hkh mRiUu gksrh gSA fuiVkjs ds fy, vkfFkZd ykHkksa okys lalkèkuksa ds ckáizokg&vfèklEHkkO;] cps s gq, eky dk dqN Hkkx izfrnk; d s fy, okil gksrk gSA ¼nfs[k, iSjk 23½ fu"d"kZ izfrnk; dh ykxrk sa d s loksZÙke vuqeku d s fy, micfaèkr jde dk s vfHkKkr fd;k tkrk g S ¼nfs[k, iSjk 11] 14 rFkk 23½ n`"Vkar 5 % èkqqvka NUuh dks yxkus dh fofèkd vis{kk u; s foèkku d s vuqlkj 30 flrEcj 2005 rd ,d m|e dk s viuh QSDVjh e sa èkqvk a NUuh yxkuk vufok;Z gAS m|e u s èkvq k a NUuh ugh a yxk;h gSA ¼d½ 31 ekpZ 2005 dh rqyu i=k dh rkjh[k ij iwoZ ckè;c) ?kVuk ds ifj.kkeLo:i orZeku ckè;rk &dkbs Z ckè;rk ugh a gS D;kfsad èkqvk a NUuh dk s yxku s ;k foèkku d s vkèkhu n.M d s fy, dkbs Z nkf;Ro l`td ?kVuk ugh a gqbZ gSA fu"d"kZ èkvq k a NUuh dh ykxrk sa d s fy, fdlh micfaèkr jde dk s vfHkKkr ugh a fd;k tkrk gS ¼nfs[k, iSjk 14 vkSj 16&18½A ¼[k½ 31 ekp Z 2005 dh rqyu i=k dh rkjh[k ij iwoZ ckè;c) ?kVuk ds ifj.kkeLo:i orZeku ckè;rk& èkqvk a NUuh dk s yxku s dh ykxrk sa dh vHkh Hkh dkbs Z ckè;rk ugh a gS D;kfsad dkbs Z ckè;c) ?kVuk ugh a ?kVh gSA ¼NUuh dk s yxkuk½A ;|fi foèkku d s vèkhu tqekZu s ;k 'kkfLr;k sa d s Hkqxrku dh ckè;rk mRiUu gk s ldrh gS D;kfsad ckè;c) ?kVuk ?kV pdq h g S ¼QSDVjh dk izpkyu cxSj fu;ek sa dk ikyu fd;½sA fuiVkjs ds fy, vkfFkZd ykHkksa okys lalkèkuksa ds cká izokg&fu;ek sa dk ikyu u dju s d s dkj.k nMa ;k vFkZ nMa dh ykxr dh vfèklEHkkO;rk foèkku d s foLr`r fooj.k vkSj ljdkj dh fu;ek sa dk s ykx w dju s dh l[rh ij fuHkZj djrk gSA fu"d"kZ èkvqa k NUuh yxku s ds fy, micfaèkr jde dk s vfHkKkr ugh a fd;k tkrk gSA ;|fi nMa ;k vFkZ nMa ] ftld s yxus dh lHa kkouk u yxu s l s cgqr vfèkd gS] mld s loksZÙke vuqeku d s fy, micfaèkr jde vfHkKkr fd;k tkrk gS ¼nfs[k, iSjk 14 vkSj 16&18½A n`"Vkar 6 % vk;dj O;oLFkk eas ifjorZu ds dkj.k deZpkfj;ksa dk iqu% izf'k{k.k ljdkj vk;dj O;oLFkk e sa vuds ifjorZuk sa dk s izkjHa k djrh gSA bu ifjorZuk sa d s ifj.kke Lo:i foÙkh; lsok {ks= e sa fyIr ,d m|kxs dk s foÙkh; lsok fu;ekoyh d s fujarj ikyu d s fy, viu s iz'kklu vkSj foØ; foHkkx d s deZpkfj;k sa d s cM s+ Hkkx dk s iqu% izf'kf{kr djuk iM+rk gSA rqyu i= dh rkjh[k ij deZpkfj;k sa dk dkbs Z izf'k{k.k ugh a gvq k gSA¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 57 iwoZ ckè;c) ?kVuk ds ifj.kkeLo:i orZeku ckè;rk & dkbs Z ckè;rk ugh a g S D;kfsad dkbs Z ckè;c) ?kVuk ¼iqu% izf'k{k.k½ ugh a ?kVh gS A ¼iSjk 14 vkSj 16&18½ n`"Vkar 7 % ,dy xkjaVh 2004&05 e sa m|kxs d fdlh m|kxs [k d s dqN mèkkjk saa dh xkjVa h nsrk gS ftldh foÙkh; fLFkfr ml le; lqn`< + gSA 2005&06 e sa m|kxs [k dh foÙkh; fLFkfr fcxM + tkrh gS vkSj 30 flrEcj 2005 dk s m|kxs [k lekiu dh vksj pyk tkrk gSA ¼d½ 31 ekpZ 2005 dk s iwoZ ckè;c) ?kVukvksa ds ifj.kkeLo:i orZeku ckè;rk &ckè;c) ?kVuk ,slh xkjVa h dk nus k gS tk s ckè;rk dk s mRiUu djrh gAS fuiVkjs ds fy, vkfFkZd ykHkksa okys lalkèkuksa ds cká izokg& 31 ekp Z 2005 dk s ykHkk sa dk cká izokg vfèklHa kkO; ugh a gSA fu"d"kZ& fdlh micfaèkr jde dk s vfHkKkr fd;k tkrk gS ¼nfs[k, iSjk 14 vkSj 22½A xkjVa h dk s vkdfLed nkf;Ro d s :i e sa idz V fd;k tkrk gS tc rd fd fdlh cká izokg dh lHa kkouk ux.; u gk s ¼nfs[k, iSjk 68½ A ¼[k½ 31 ekp Z 2006 dk s iwoZ ckè;c) ?kVukvksa ds ifj.kkeLo:i orZeku ckè;rk & ckè;c) ?kVuk ,slh xkjVa h dk nus k gS tk s fofèkd :i l s ckè; nkf;Ro dk s mRiUu djrh gAS fuiVkjs ds fy, vkfFkZd ykHkksa djus okys lalkèkuksa ds cká izokg& 31 ekpZ 2006 dk s vfèklEHkkO; gS fd ckè;rk d s fuiVkj s d s fy, vkfFkdZ ykHkk sa oky s lalkèkuk sa d s cká izokg dh vko';drk gkxs hA fu"d"kZ &nkf;Ro d s loksZÙke vuqeku d s fy, micfaèkr jde dk s vfHkKkr fd;k tkrk gS ¼nfs[k, iSjk 14 l s 22½ fVIi.k % ;g mnkgj.k ,dy xkjVa h dk s lEckfsèkr djrk gAS ;fn m|e d s ikl ,slh xkjVa h dk lfaoHkkx gS rk s vkfFkdZ ykHkk sa oky s lalkèkuk sa d s cká izokg dh vfèklEHkkO;rk dk fuèkkZj.k dju s d s fy, lEi.w kZ lfaoHkkx dk s ,d lkFk yds j vuqeku yxk;k tk,xk ¼nfs[k, iSjk 23½A ;fn ,d m|e Qhl d s cny s xkjVa h nsrk gS] rk s jktLo dk s y[s kk ekud 9] jktLo vfHkKku d s vèkhu vfHkKkr fd;k tkrk gAS n`"Vkar 8 % ,d vnkyrh ekeyk 2004&05 e sa ,d fookg d s mijkar m|e }kjk cps s x, mRikn l s lEHkor% fo"kSy s Hkkts u d s dkj.k nl O;fDr;k sa dh e`R;q gk s xbZA m|e l s gjtkuk izkIr dju s d s fy, fofèkd dk;Zokgh izkjEHk gk s xbZ gS ijUrq m|e u s bl nkf;Ro dk s pqukSrh nh gAS 31 ekpZ 2005 dk s lekIr gkus s oky s foÙkh; fooj.kk sa d s vuqekns u d s le; rd m|e d s odhyk sa d s erkuqlkj ;g vfèklEHkkO; gS fd m|e dk s mÙkjnk;h u ekuk tk;As ;|fi] tc m|e 31 ekpZ 2006 d s fy, foÙkh; fooj.k rS;kj djrk gS] mld s odhyk sa d s erkuqlkj eqdne sa d s vkx s c<u+ s d s dkj.k ;g vfèklEHkkO; gS fd m|e dk s mÙkjnk;h ekuk tk;As ¼d½ 31 ekpZ 2005 dk s iwoZ ckè;c) ?kVuk ds ifj.kkeLo:i orZeku ckè;rk & foÙkh; fooj.kk sa d s vuqekns u d s le; miyCèk lk{;k sa d s vkèkkj ij xr ?kVukvk sa d s dkj.k dkbs Z orZeku ckè;rk ugh a gSA fu"d"kZ& fdlh micfaèkr jde dk s vfHkKkr ugh a fd;k tkrk gAS ¼^orZeku ckè;rk* dh ifjHkk"kk vkSj iSjk 15 nfs[k,½ A bl ekey s dk s vkdfLed nkf;Ro d s :i e sa izdV fd;k tkrk gS tc rd fdlh cká izokg dh lEHkkO;rk ux.; u gk s ¼iSjk 68½A ¼[k½ 31 ekp Z 2006 dk s58 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] iwoZ ckè;c) ?kVuk ds ifj.kkeLo:i orZeku nkf;Ro & miyCèk lk{; d s vkèkkj ij orZeku ckè;rk fo|eku gSA fuiVkjs ds fy, vkfFkZd ykHkksa okys lalkèkuksa ds cká izokg& vfèklEHkkO;A fu"d"kZ &ckè;rk d s fuiVkj s d s fy, jde d s loksZÙke vuqeku d s fy, micèa k dk s vfHkKkr fd;k tkrk gS ¼iSjk 14 & 15½A n`"Vkar 9 d % uohuhdj.k dh ykxrsa fofèkd vko';drk ugha ,d HkV~Vh dk ,d vLrj gksrk gS ftldk s gj ik¡p o"kZ d s i'pkr~ rduhdh dkj.kk sa l s cnyus dh vko';drk gksrh gAS rqyu i= dh rkjh[k ij vLrj rhu o"kZ l s iz;kxs e sa gSA iwoZ ckè;c) ?kVuk ds ifj.kkeLo:i orZeku ckè;rk & dkbs Z orZeku ckè;rk ugh a gASa fu"d"kZ & fdlh micfaèkr jde dk s vfHkKkr ugh a fd;k tkrk gS ¼nfs[k, iSjk 14 vkSj 16&18½A vLrj dk s izfrLFkkfir dju s dh ykxr dk s vfHkKkr ugh a fd;k x;k gS D;kfsad] rqyu i= dh rkjh[k ij] dEiuh dh Hkfo"; dh fØ;kvk sa l s vLrj dk s izfrLFkkfir dju s dh dkbs Z ckè;rk Lora= :i l s fo|eku ugh a gS ;gk¡ rd fd O;; dju s dk vk'k; Hkh dEiuh d s fu.kZ; ij fuHkZj djrh gS fd HkV~Vh dk s pyku s dk dk;Z tkjh j[k s ;k vLrj dk s cnyAs n`"Vkar 9 [k % uohuhdj.k dh ykxrsa fofèkd vko';drk ,d gokbZ tgkt dEiuh dk s dkuuw d s vuqlkj viu s ok;q;ku dh gj rhu o"kZ e sa ,d ckj iwjh rjg tkpa vkSj ejEer dju s dh vko';drk gAS iwoZ ckè;c) ?kVuk ds ifj.kkeLo:i orZeku~ nkf;Ro& dkbs Z orZeku ckè;rk ugh a gAS fu"d"kZ &fdlh micfaèkr jde dk s vfHkKkr ugh a fd;k x;k gS ¼nfs[k, iSjk 14 vkSj 16 18½ A ok;q;ku dh tkpa vkSj i.w kZ ejEer dh ykxr dh micfaèkr jde dk s mlh dkj.k l s vfHkKkr ugh a fd;k tkrk gS ftll s fd mnkgj.k 9 d e sa vLrj dk s cnyu s dh ykxr d s fy, micfaèkr jde dk s vfHkKkr ugh a fd;k tkrk g Sa A ;gk¡ rd fd i.w kZ ejEer djku s dh fofèkd vfuok;Zrk Hkh i.w kZ ejEer dh ykxr dk s ckè;rk ugh a cukrh gS D;kfsd ok;q;ku dh i.w kZ ejEer d s fy, m|e d s Hkfo"; dh dk;Zokgh l s Lora= jgr s gq, dkbs Z ckè;rk fo|eku ugh a gS m|e viu s Hkfo"; dh dk;Zokgh l s Hkfo"; d s [kpks± l s cp ldrk g]S mnkgj.k d s fy,] ok;q;ku dk s cps dj A n`"Vkar 10 % ,d nqHkZj lafonk ,d m|e ykHk vtZu djr s g,q ,d QSDVjh pyk jgk gS tk s blu s izpkyu iV~V s d s vUrxZr iV~V s ij yh gAS 2005 e sa m|e izpkyuk sa dk s ubZ QSDVjh e sa iquLZFkkfir djrk gSA iqjkuh QSDVjh ij iV~Vk 4 lky rd pyrk jgrk gS] bldk s [kkfjt ugh a fd;k tk ldrk vkSj u gh QSDVjh dk s fdlh vkSj dk s iz;kxs dju s d s fy, iqu% fdjk; s ij fn;k tk ldrk gAS iwoZ ckè;c) ?kVuk ds ifj.kkeLo:i orZeku~ ckè;rk & tc m|e iV~V s d s dh lfaonk l s ckè; gk s tkrk gS ckè;rk lf`tr dju s okyh ?kVuk ?kfVr gksrh gS tk s fd fofèkd ckè;rk mRiUu djrh gAS fuiVkjs ds fy, vkfFkZd ykHkksa okys lalkèkuksa ds cká izokg&tc iV~Vk nqHkZj gk s tkrk gS rk s vkfFkZd ykHkk sa oky s lalkèkuk sa dk cká izokg vfèklEHkkO; gk s tkrk gS ¼iV~V s d s nqHkZj gkus s rd m|e iV~V s dk y[s kk ekud 19] iV~V]s d s vèkhu y[s kk djrk gS½A fu"d"kZ& vfuok;Z iV~Vk Hkqxrkuk sa d s loksZÙke vuqeku d s fy, micfaèkr jde dk s vfHkKkr fd;k tkrk gAS¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 59 n`"Vkar ?k n`"Vkar % izdVu ;g n`"Vkar y[skk ekud dk Hkkx ugh agAS bldk iz;kts u y[skk ekud d sykx wdju sd sfy, bldk vFkZ Li"V dju sesa lgk;rk nus sd sfy, n`"Vkar nusk gAS iSjk 67 }kjk vko';d izdVuk sa dk n`"Vkar uhp s fn;k x;k gAS n`"Vkar 1 % okjaVh ,d fuekZrk foØ; d s le; viu s Øsrkvk sa dk s rhu mRikn j[s kkvk sa ij okjVa h nsrk gSA okjVa h d s vuqlkj fuekZrk foØ; dh rkjh[k l s nk s o"kks± rd oLrq d s Bhd idz kj l s dke u dju s ij mldh ejEer ;k cnyu s dk oknk djrk gSA rqyu i= dh rkjh[k ij 60]000 :- micfaèkr jde vfHkKku gAS fuEufyf[kr lpw uk izdV dh tkrh gS % fiNy s rhu foÙkh; o"kks± e sa mRikn dh okjVa h nkok sa d s fy, 60]000 #i;k sa dh micfaèkr jdek sa dk s vfHkKkr fd;k x;k gAS ;g vk'kk dh tkrh gS fd O;; dk vfèkdk'a k Hkkx vxy s foÙkh; o"kZ e sa fd;k tk;xs k] vkSj lHkh O;; rqyu i= dh rkjh[k d s nk s o"kZ d s vUnj gkxsa As iSjk 72 }kjk vifs{kr idz Vu dk ,d n`"Vkar uhp s fn;k x;k gS tgk a dqN vifs{kr vko';d lpw uk ugh a nh xbZ D;kfsad bll s m|e dh fLFkfr dk s cgqr {kfr gk s ldrh gSA n`"Vkar 2 % izdVu esa NwV ,d m|e dk viu s ifzr;kxs h l s fookn gS] ftld s vkjkis g S fd m|e u s iVs Vsa dk mYy?a ku fd;k g S vkSj mlu s 1000 yk[k #i;k sa dk gtkZuk ek¡xk gS A m|e ckè;rk d s loksZÙke vuqeku dh micfaèkr jde dk s vfHkKkr djrk gS] ijUrq ekud d s iSjk 66] vkSj 67 dh ekxa h xbZ fdlh Hkh lpw uk dk s idz V ugh a djrkA fuEu lpw uk idz V dh xbZ gS % ,d ifzr;kxs h d s lkFk fookn l s lEcfaèkr edq nek dEiuh d s fo:} izfØ;k e sa gS] dEiuh d s fo:) fnokfy;k dh izfØ;k py jgh gSA ftldk vkjkis gS fd dEiuh u s iVs Vsa dk mYyèa ku fd;k gS vkSj 1000 yk[k #i; s dk gtkZuk ekxa k tk jgk gSA y[s kk ekud 29] micfaèkr jde]sa vkdfLed nkf;Ro vkSj vkdfLed vkfLr;k¡] e sa lkèkkj.kr;k ekxa h tku s okyh lpw uk dk s idz V ugh a fd;k x;k D;kfsad ;g izR;kf'kr gS fd ;g izdVu dEiuh d s fgrk sa dk s {kfr igq¡pk;xs k A fun's kdk sa dk er gS fd nko s dk lQyrk iwodZ ifzrjkès k fd;k tk,xkA” [Qk- lga 17@151@2013&lh,y- v] vejnhi flga HkkfV;k] Lk;a qDr lfpo fVIi.k %& eyw fu;e Hkkjr d s jkti=] vlk/kkj.k Hkkx&II] [kMa &3] mi[kMa ¼i½] rkjh[k 07 fnlca j] 2006 e sa lk-dk-fu- 734¼v½] rkjh[k 07 fnlca j] 2006 n~~~~okjk izdkf”kr fd; s x; s Fks vkSj lk-dk-fu- 914¼v½ rkjh[k 29 fnlca j 2011 n~~~~okjk mle sa fiNyk l”a kk/s ku fd;k x;k Fkk A60 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 30th March, 2016 G.S.R. 364(E).—In exercise of the powers conferred by clause (a) of sub-section (1) of section 642 of the Companies Act, 1956 (1 of 1956) read with section 210A and sub-section (3C) of section 211 and of the said Act, the Central Government, in consultation with National Advisory Committee on Accounting Standards, hereby makes the following rules to amend the Companies (Accounting Standards) Rules, 2006, namely:— 1. Short title and commencement.- (1) These rules may be called the Companies (Accounting Standards) Amendment Rules, 2016. 2. They shall come into force on the date of their publication in the Official Gazette. (ii) In the Companies( Accounting Standards) Rules, 2006 (hereinafter referred to as the principal rules), in rule 2,- (i) for clauses (a) and (b), the following clauses shall be substituted, namely:- ‘(a) “Accounting Standards” means the standards of accounting or any addendum thereto as specified in rule 3 of these rules; (b) “Act” means the Companies Act, 1956 (1 of 1956) or the Companies Act, 2013 (18 of 2013), as the case may be;’; (ii) for clauses (d) and (e), the following clauses shall be substituted, namely:- ‘(d) “Financial Statements” means financial statements as defined in sub-section (40) of section 2 of the Companies Act, 2013; (e) “Enterprise” means a ‘company’ as defined in sub-section (20) of section 2 of the Companies Act, 2013 or as defined in section 3 of the Companies Act, 196, as the case may be;’. 3. In the principal rules, in rule 4, in sub-rule (2), the words “General Purpose” shall be omitted. 4. In the principals rules, in the ANNEXURE, under the heading “ACCOUNTING STANDARDS”, under the sub- heading “A. General Instructions”, after paragraph 4, the following paragraph shall be inserted namely:- 5. The reference to ‘Schedule VI’ or ‘Companies Act, 1956’ shall mutatis mutandis mean ‘Schedule III’ and ‘Companies Act, 2013’, respectively. 5. In the principal rules, in the “ANNEXURE”, under the heading “ACCOUNTING STANDARDS” for “Accounting Standard (AS) 2”, the following Accounting Standard shall be substituted, namely:- “Accounting Standard (AS) 2 Valuation of Inventories (This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. Paragraphs in bold italic type indicate the main principles. This Accounting Standard should be read in the context of its objective and the General Instructions contained in part A of the Annexure to the Notification.) Objective A primary issue in accounting for inventories is the determination of the value at which inventories are carried in the financial statements until the related revenues are recognised. This Standard deals with the determination of such value, including the ascertainment of cost of inventories and any write-down thereof to net realisable value. Scope 1. This Standard should be applied in accounting for inventories other than: (a) work in progress arising under construction contracts, including directly related service contracts (see Accounting Standard (AS) 7, Construction Contracts); (b) work in progress arising in the ordinary course of business of service providers; (c) shares, debentures and other financial instruments held as stock-in-trade; and (d) producers’ inventories of livestock, agricultural and forest products, and mineral oils, ores and gases to the extent that they are measured at net realisable value in accordance with well established practices in those industries.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 61 2. The inventories referred to in paragraph 1 (d) are measured at net realisable value at certain stages of production. This occurs, for example, when agricultural crops have been harvested or mineral oils, ores and gases have been extracted and sale is assured under a forward contract or a government guarantee, or when a homogenous market exists and there is a negligible risk of failure to sell. These inventories are excluded from the scope of this Standard. Definitions 3. The following terms are used in this Standard with the meanings specified: 3.1 Inventories are assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. 3.2 Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. 4. Inventories encompass goods purchased and held for resale, for example, merchandise purchased by a retailer and held for resale, computer software held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the enterprise and include materials, maintenance supplies, consumables and loose tools awaiting use in the production process. Inventories do not include spare parts, servicing equipment and standby equipment which meet the definition of property, plant and equipment as per AS 10, Property, Plant and Equipment. Such items are accounted for in accordance with Accounting Standard (AS) 10, Property, Plant and Equipment. Measurement of Inventories 5. Inventories should be valued at the lower of cost and net realisable value. Cost of Inventories 6. The cost of inventories should comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. Costs of Purchase 7. The costs of purchase consist of the purchase price including duties and taxes (other than those subsequently recoverable by the enterprise from the taxing authorities), freight inwards and other expenditure directly attributable to the acquisition. Trade discounts, rebates, duty drawbacks and other similar items are deducted in determining the costs of purchase. Costs of Conversion 8. The costs of conversion of inventories include costs directly related to the units of production, such as direct labour. They also include a systematic allocation of fixed and variable production overheads that are incurred in converting materials into finished goods. Fixed production overheads are those indirect costs of production that remain relatively constant regardless of the volume of production, such as depreciation and maintenance of factory buildings and the cost of factory management and administration. Variable production overheads are those indirect costs of production that vary directly, or nearly directly, with the volume of production, such as indirect materials and indirect labour. 9. The allocation of fixed production overheads for the purpose of their inclusion in the costs of conversion is based on the normal capacity of the production facilities. Normal capacity is the production expected to be achieved on an average over a number of periods or seasons under normal circumstances, taking into account the loss of capacity resulting from planned maintenance. The actual level of production may be used if it approximates normal capacity. The amount of fixed production overheads allocated to each unit of production is not increased as a consequence of low production or idle plant. Un allocated overheads are recognised as an expense in the period in which they are incurred. In periods of abnormally high production, the amount of fixed production overheads allocated to each unit of production is decreased so that inventories are not measured above cost. Variable production overheads are assigned to each unit of production on the basis of the actual use of the production facilities. 10. A production process may result in more than one product being produced simultaneously. This is the case, for example, when joint products are produced or when there is a main product and a by-product. When the costs of conversion of each product are not separately identifiable, they are allocated between the products on a rational and consistent basis. The allocation may be based, for example, on the relative sales value of each product either at the stage in the production process when the products become separately identifiable, or at the completion of production. Most by-products as well as scrap or waste materials, by their nature, are immaterial. When this is the case, they are often measured at net realisable value and this value is deducted from the cost of the main product. As a result, the carrying amount of the main product is not materially different from its cost.62 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Other Costs 11. Other costs are included in the cost of inventories only to the extent that they are incurred in bringing the inventories to their present location and condition. For example, it may be appropriate to include overheads other than production overheads or the costs of designing products for specific customers in the cost of inventories. 12. Interest and other borrowing costs are usually considered as not relating to bringing the inventories to their present location and condition and are, therefore, usually not included in the cost of inventories. Exclusions from the Cost of Inventories 13. In determining the cost of inventories in accordance with paragraph 6, it is appropriate to exclude certain costs and recognise them as expenses in the period in which they are incurred. Examples of such costs are: (a) abnormal amounts of wasted materials, labour, or other production costs; (b) storage costs, unless those costs are necessary in the production process prior to a further production stage; (c) administrative overheads that do not contribute to bringing the inventories to their present location and condition; and (d) selling and distribution costs. Cost Formulas 14. The cost of inventories of items that are not ordinarily interchangeable and goods or services produced and segregated for specific projects should be assigned by specific identification of their individual costs. 15. Specific identification of cost means that specific costs are attributed to identified items of inventory. This is an appropriate treatment for items that are segregated for a specific project, regardless of whether they have been purchased or produced. However, when there are large numbers of items of inventory which are ordinarily interchangeable, specific identification of costs is inappropriate since, in such circumstances, an enterprise could obtain predetermined effects on the net profit or loss for the period by selecting a particular method of ascertaining the items that remain in inventories. 16. The cost of inventories, other than those dealt with in paragraph 14, should be assigned by using the first-in, first-out (FIFO), or weighted average cost formula. The formula used should reflect the fairest possible approximation to the cost incurred in bringing the items of inventory to their present location and condition. 17. A variety of cost formulas is used to determine the cost of inventories other than those for which specific identification of individual costs is appropriate. The formula used in determining the cost of an item of inventory needs to be selected with a view to providing the fairest possible approximation to the cost incurred in bringing the item to its present location and condition. The FIFO formula assumes that the items of inventory which were purchased or produced first are consumed or sold first, and consequently the items remaining in inventory at the end of the period are those most recently purchased or produced. Under the weighted average cost formula, the cost of each item is determined from the weighted average of the cost of similar items at the beginning of a period and the cost of similar items purchased or produced during the period. The average may be calculated on a periodic basis, or as each additional shipment is received, depending upon the circumstances of the enterprise. Techniques for the Measurement of Cost 18. Techniques for the measurement of the cost of inventories, such as the standard cost method or the retail method, may be used for convenience if the results approximate the actual cost. Standard costs take into account normal levels of consumption of materials and supplies, labour, efficiency and capacity utilisation. They are regularly reviewed and, if necessary, revised in the light of current conditions. 19. The retail method is often used in the retail trade for measuring inventories of large numbers of rapidly changing items that have similar margins and for which it is impracticable to use other costing methods. The cost of the inventory is determined by reducing from the sales value of the inventory the appropriate percentage gross margin. The percentage used takes into consideration inventory which has been marked down to below its original selling price. An average percentage for each retail department is often used. Net Realisable Value 20. The cost of inventories may not be recoverable if those inventories are damaged, if they have become wholly or partially obsolete, or if their selling prices have declined. The cost of inventories may also not be recoverable if the estimated costs of completion or the estimated costs necessary to make the sale have increased. The practice of writing down inventories below cost to net realisable value is consistent with the view that assets should not be carried in excess of amounts expected to be realised from their sale or use.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 63 21. Inventories are usually written down to net realisable value on an item-by-item basis. In some circumstances, however, it may be appropriate to group similar or related items. This may be the case with items of inventory relating to the same product line that have similar purposes or end uses and are produced and marketed in the same geographical area and cannot be practicably evaluated separately from other items in that product line. It is not appropriate to write down inventories based on a classification of inventory, for example, finished goods, or all the inventories in a particular business segment. 22. Estimates of net realisable value are based on the most reliable evidence available at the time the estimates are made as to the amount the inventories are expected to realise. These estimates take into consideration fluctuations of price or cost directly relating to events occurring after the balance sheet date to the extent that such events confirm the conditions existing at the balance sheet date. 23. Estimates of net realisable value also take into consideration the purpose for which the inventory is held. For example, the net realisable value of the quantity of inventory held to satisfy firm sales or service contracts is based on the contract price. If the sales contracts are for less than the inventory quantities held, the net realisable value of the excess inventory is based on general selling prices. Contingent losses on firm sales contracts in excess of inventory quantities held and contingent losses on firm purchase contracts are dealt with in accordance with the principles enunciated in Accounting Standard (AS) 4, Contingencies and Events Occurring After the Balance Sheet Date. 24. Materials and other supplies held for use in the production of inventories are not written down below cost if the finished products in which they will be incorporated are expected to be sold at or above cost. However, when there has been a decline in the price of materials and it is estimated that the cost of the finished products will exceed net realisable value, the materials are written down to net realisable value. In such circumstances, the replacement cost of the materials may be the best available measure of their net realisable value. 25. An assessment is made of net realisable value as at each balance sheet date. Disclosure 26. The financial statements should disclose: (a) the accounting policies adopted in measuring inventories, including the cost formula used; and (b) the total carrying amount of inventories and its classification appropriate to the enterprise. 27. Information about the carrying amounts held in different classifications of inventories and the extent of the changes in these assets is useful to financial statement users. Common classifications of inventories are: (a) Raw materials and components (b) Work-in-progress (c) Finished goods (d) Stock-in-trade (in respect of goods acquired for trading) (e) Stores and spares (f) Loose tools (g) Others (specify nature),”. 6. In the principal rules, in the “ANNEXURE”, under the heading “ACCOUNTING STANDARDS” for “Accounting Standard (AS) 4”, the following Accounting Standard shall be substituted, namely:- “Accounting Standards (AS) 4∗∗∗∗ Contingencies and Events Occurring After the Balance Sheet Date (This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. Paragraphs in bold italic type indicate the main principles. This Accounting Standard should be read in the context of the General Instructions contained in part A of the Annexure to the Notification.) Introduction 1. This Standard deals with the treatment in financial statements of (a) contingencies, and (b) events occurring after the balance sheet date. ∗ All paragraphs of this Standard that deal with contingencies are applicable only to the extent not covered by other Accounting Standards prescribed by the Central Government. For example, the impairment of financial assets such as impairment of receivables (commonly known as provision for bad and doubtful debts) is governed by this Standard.64 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2. The following subjects, which may result in contingencies, are excluded from the scope of this Standard in view of special considerations applicable to them: (a) liabilities of life assurance and general insurance enterprises arising from policies issued; (b) obligations under retirement benefit plans; and (c) commitments arising from long-term lease contracts. Definitions 3. The following terms are used in this Standard with the meanings specified: 3.1 A contingency is a condition or situation, the ultimate outcome of which, gain or loss, will be known or determined only on the occurrence, or non-occurrence, of one or more uncertain future events. 3.2 Events occurring after the balance sheet date are those significant events, both favourable and unfavourable, that occur between the balance sheet date and the date on which the financial statements are approved by the Board of Directors in the case of a company, and, by the corresponding approving authority in the case of any other entity. Two types of events can be identified: (a) those which provide further evidence of conditions that existed at the balance sheet date; and (b) those which are indicative of conditions that arose subsequent to the balance sheet date. Explanation 4. Contingencies 4.1 The term “contingencies” used in this Standard is restricted to conditions or situations at the balance sheet date, the financial effect of which is to be determined by future events which may or may not occur. 4.2 Estimates are required for determining the amounts to be stated in the financial statements for many on-going and recurring activities of an enterprise. One must, however, distinguish between an event which is certain and one which is uncertain. The fact that an estimate is involved does not, of itself, create the type of uncertainty which characterises a contingency. For example, the fact that estimates of useful life are used to determine depreciation, does not make depreciation a contingency; the eventual expiry of the useful life of the asset is not uncertain. Also, amounts owed for services received are not contingencies as defined in paragraph 3.1, even though the amounts may have been estimated, as there is nothing uncertain about the fact that these obligations have been incurred. 4.3 The uncertainty relating to future events can be expressed by a range of outcomes. This range may be presented as quantified probabilities, but in most circumstances, this suggests a level of precision that is not supported by the available information. The possible outcomes can, therefore, usually be generally described except where reasonable quantification is practicable. 4.4 The estimates of the outcome and of the financial effect of contingencies are determined by the judgement of the management of the enterprise. This judgement is based on consideration of information available up to the date on which the financial statements are approved and will include a review of events occurring after the balance sheet date, supplemented by experience of similar transactions and, in some cases, reports from independent experts. 5. Accounting Treatment of Contingent Losses 5.1 The accounting treatment of a contingent loss is determined by the expected outcome of the contingency. If it is likely that a contingency will result in a loss to the enterprise, then it is prudent to provide for that loss in the financial statements. 5.2 The estimation of the amount of a contingent loss to be provided for in the financial statements may be based on information referred to in paragraph 4.4. 5.3 If there is conflicting or insufficient evidence for estimating the amount of a contingent loss, then disclosure is made of the existence and nature of the contingency. 5.4 A potential loss to an enterprise may be reduced or avoided because a contingent liability is matched by a related counter-claim or claim against a third party. In such cases, the amount of the provision is determined after taking into account the probable recovery under the claim if no significant uncertainty as to its measurability or collectability exists. Suitable disclosure regarding the nature and gross amount of the contingent liability is also made. 5.5 The existence and amount of guarantees, obligations arising from discounted bills of exchange and similar obligations undertaken by an enterprise are generally disclosed in financial statements by way of note, even though the possibility that a loss to the enterprise will occur, is remote.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 65 5.6 Provisions for contingencies are not made in respect of general or unspecified business risks since they do not relate to conditions or situations existing at the balance sheet date. 6. Accounting Treatment of Contingent Gains Contingent gains are not recognised in financial statements since their recognition may result in the recognition of revenue which may never be realised. However, when the realisation of a gain is virtually certain, then such gain is not a contingency and accounting for the gain is appropriate. 7. Determination of the Amounts at which Contingencies are included in Financial Statements 7.1 The amount at which a contingency is stated in the financial statements is based on the information which is available at the date on which the financial statements are approved. Events occurring after the balance sheet date that indicate that an asset may have been impaired, or that a liability may have existed, at the balance sheet date are, therefore, taken into account in identifying contingencies and in determining the amounts at which such contingencies are included in financial statements. 7.2 In some cases, each contingency can be separately identified, and the special circumstances of each situation considered in the determination of the amount of the contingency. A substantial legal claim against the enterprise may represent such a contingency. Among the factors taken into account by management in evaluating such a contingency are the progress of the claim at the date on which the financial statements are approved, the opinions, wherever necessary, of legal experts or other advisers, the experience of the enterprise in similar cases and the experience of other enterprises in similar situations. 7.3 If the uncertainties which created a contingency in respect of an individual transaction are common to a large number of similar transactions, then the amount of the contingency need not be individually determined, but may be based on the group of similar transactions. An example of such contingencies may be the estimated uncollectable portion of accounts receivable. Another example of such contingencies may be the warranties for products sold. These costs are usually incurred frequently and experience provides a means by which the amount of the liability or loss can be estimated with reasonable precision although the particular transactions that may result in a liability or a loss are not identified. Provision for these costs results in their recognition in the same accounting period in which the related transactions took place. 8. Events Occurring after the Balance Sheet Date 8.1 Events which occur between the balance sheet date and the date on which the financial statements are approved, may indicate the need for adjustments to assets and liabilities as at the balance sheet date or may require disclosure. 8.2 Adjustments to assets and liabilities are required for events occurring after the balance sheet date that provide additional information materially affecting the determination of the amounts relating to conditions existing at the balance sheet date. For example, an adjustment may be made for a loss on a trade receivable account which is confirmed by the insolvency of a customer which occurs after the balance sheet date. 8.3 Adjustments to assets and liabilities are not appropriate for events occurring after the balance sheet date, if such events do not relate to conditions existing at the balance sheet date. An example is the decline in market value of investments between the balance sheet date and the date on which the financial statements are approved. Ordinary fluctuations in market values do not normally relate to the condition of the investments at the balance sheet date, but reflect circumstances which have occurred in the following period. 8.4 Events occurring after the balance sheet date which do not affect the figures stated in the financial statements would not normally require disclosure in the financial statements although they may be of such significance that they may require a disclosure in the report of the approving authority to enable users of financial statements to make proper evaluations and decisions. 8.5 There are events which, although they take place after the balance sheet date, are sometimes reflected in the financial statements because of statutory requirements or because of their special nature. For example, if dividends are declared after the balance sheet date but before the financial statements are approved for issue, the dividends are not recognised as a liability at the balance sheet date because no obligation exists at that time unless a statute requires otherwise. Such dividends are disclosed in the notes. 8.6 Events occurring after the balance sheet date may indicate that the enterprise ceases to be a going concern. A deterioration in operating results and financial position, or unusual changes affecting the existence or substratum of the enterprise after the balance sheet date (e.g., destruction of a major production plant by a fire after the balance sheet date) may indicate a need to consider whether it is proper to use the fundamental accounting assumption of going concern in the preparation of the financial statements.66 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 9. Disclosure 9.1 The disclosure requirements herein referred to apply only in respect of those contingencies or events which affect the financial position to a material extent. 9.2 If a contingent loss is not provided for, its nature and an estimate of its financial effect are generally disclosed by way of note unless the possibility of a loss is remote (other than the circumstances mentioned in paragraph 5.5). If a reliable estimate of the financial effect cannot be made, this fact is disclosed. 9.3 When the events occurring after the balance sheet date are disclosed in the report of the approving authority, the information given comprises the nature of the events and an estimate of their financial effects or a statement that such an estimate cannot be made. Main Principles Contingencies 10. The amount of a contingent loss should be provided for by a charge in the statement of profit and loss if: (a) it is probable that future events will confirm that, after taking into account any related probable recovery, an asset has been impaired or a liability has been incurred as at the balance sheet date, and (b) a reasonable estimate of the amount of the resulting loss can be made. 11. The existence of a contingent loss should be disclosed in the financial statements if either of the conditions in paragraph 10 is not met, unless the possibility of a loss is remote. 12. Contingent gains should not be recognised in the financial statements. Events Occurring after the Balance Sheet Date 13. Assets and liabilities should be adjusted for events occurring after the balance sheet date that provide additional evidence to assist the estimation of amounts relating to conditions existing at the balance sheet date or that indicate that the fundamental accounting assumption of going concern (i.e., the continuance of existence or substratum of the enterprise) is not appropriate. 14. If an enterprise declares dividends to shareholders after the balance sheet date, the enterprise should not recognise those dividends as a liability at the balance sheet date unless a statute requires otherwise. Such dividends should be disclosed in notes. 15. Disclosure should be made in the report of the approving authority of those events occurring after the balance sheet date that represent material changes and commitments affecting the financial position of the enterprise. Disclosure 16. If disclosure of contingencies is required by paragraph 11 of this Standard, the following information should be provided: (a) the nature of the contingency; (b) the uncertainties which may affect the future outcome; (c) an estimate of the financial effect, or a statement that such an estimate cannot be made. 17. If disclosure of events occurring after the balance sheet date in the report of the approving authority is required by paragraph 15 of this Standard, the following information should be provided: (a) the nature of the event; (b) an estimate of the financial effect, or a statement that such an estimate cannot be made”. 7. In the principals rules, in the “ANNEXURE”, under the heading “ACCOUNTING STANDARDS”, Accounting Standard (AS) 6 shall be omitted.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 67 8. In the principal rules, in the “ANNEXURE”, under the heading “ACCOUNTING STANDARDS”, for Accounting Standard (AS) 10, the following Accounting Standard shall be substituted, namely:- “Accounting Standard (AS) 10 Property, Plant and Equipment (This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. Paragraphs in bold italic type indicate the main principles. This Accounting Standard should be read in the context of the General Instructions contained in part A of the Annexure to the Notification.) Objective 1. The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about investment made by an enterprise in its property, plant and equipment and the changes in such investment. The principal issues in accounting for property, plant and equipment are the recognition of the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be recognised in relation to them. Scope 2. This Standard should be applied in accounting for property, plant and equipment except when another Accounting Standard requires or permits a different accounting treatment. 3. This Standard does not apply to: (a) biological assets related to agricultural activity other than bearer plants. This Standard applies to bearer plants but it does not apply to the produce on bearer plants; and (b) wasting assets including mineral rights, expenditure on the exploration for and extraction of minerals, oil, natural gas and similar non-regenerative resources. However, this Standard applies to property, plant and equipment used to develop or maintain the assets described in (a) and (b) above. 4. Other Accounting Standards may require recognition of an item of property, plant and equipment based on an approach different from that in this Standard. For example, AS 19, Leases, requires an enterprise to evaluate its recognition of an item of leased property, plant and equipment on the basis of the transfer of risks and rewards. However, in such cases other aspects of the accounting treatment for these assets, including depreciation, are prescribed by this Standard. 5. Investment property, as defined in AS 13, Accounting for Investments, should be accounted for only in accordance with the cost model prescribed in this standard. Definitions 6. The following terms are used in this Standard with the meanings specified: Agricultural Activity is the management by an enterprise of the biological transformation and harvest of biological assets for sale or for conversion into agricultural produce or into additional biological assets. Agricultural Produce is the harvested product of biological assets of the enterprise. Bearer plant is a plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than a period of twelve months; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. The following are not bearer plants: (i) plants cultivated to be harvested as agricultural produce (for example, trees grown for use as lumber); (ii) plants cultivated to produce agricultural produce when there is more than a remote likelihood that the entity will also harvest and sell the plant as agricultural produce, other than as incidental scrap sales (for example, trees that are cultivated both for their fruit and their lumber); and (iii) annual crops (for example, maize and wheat). When bearer plants are no longer used to bear produce they might be cut down and sold as scrap, for example, for use as firewood. Such incidental scrap sales would not prevent the plant from satisfying the definition of a bearer plant.68 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Biological Asset is a living animal1 or plant. Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction or, where applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other Accounting Standards. Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value. Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. Enterprise -specific value is the present value of the cash flows an enterprise expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability. Fair value is the amount for which an asset could be exchanged between knowledgeable, willing parties in an arm’s length transaction. Gross carrying amount of an asset is its cost or other amount substituted for the cost in the books of account, without making any deduction for accumulated depreciation and accumulated impairment losses. An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount. Property, plant and equipment are tangible items that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than a period of twelve months. Recoverable amount is the higher of an asset’s net selling price and its value in use. The residual value of an asset is the estimated amount that an enterprise would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life. Useful life is: (a) the period over which an asset is expected to be available for use by an enterprise ; or (b) the number of production or similar units expected to be obtained from the asset by an enterprise. Recognition 7. The cost of an item of property, plant and equipment should be recognised as an asset if, and only if: (a) it is probable that future economic benefits associated with the item will flow to the enterprise; and (b) the cost of the item can be measured reliably. 8. Items such as spare parts, stand-by equipment and servicing equipment are recognised in accordance with this Standard when they meet the definition of property, plant and equipment. Otherwise, such items are classified as inventory. 9. This Standard does not prescribe the unit of measure for recognition, i.e., what constitutes an item of property, plant and equipment. Thus, judgement is required in applying the recognition criteria to specific circumstances of an enterprise. An example of a ‘unit of measure’ can be a ‘project’ of construction of a manufacturing plant rather than individual assets comprising the project in appropriate cases for the purpose of capitalisation of expenditure incurred during construction period. Similarly, it may be appropriate to aggregate individually insignificant items, such as moulds, tools and dies and to apply the criteria to the aggregate value. An enterprise may decide to expense an item which could otherwise have been included as property, plant and equipment, because the amount of the expenditure is not material. 1An Accounting Standard on Agriculture is under formulation, which will, inter alia, cover accounting for livestock. Till the time, the Accounting Standard on Agriculture is issued, accounting for livestock meeting the definition of Property, Plant and Equipment, will be covered as per AS 10 (Revised), Property, Plant and Equipment.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 69 10. An enterprise evaluates under this recognition principle all its costs on property, plant and equipment at the time they are incurred. These costs include costs incurred: (a) initially to acquire or construct an item of property, plant and equipment; and (b) subsequently to add to, replace part of, or service it. Initial Costs 11. The definition of ‘property, plant and equipment’ covers tangible items which are held for use or for administrative purposes. The term ‘administrative purposes’ has been used in wider sense to include all business purposes other than production or supply of goods or services or for rental for others. Thus, property, plant and equipment would include assets used for selling and distribution, finance and accounting, personnel and other functions of an enterprise. Items of property, plant and equipment may also be acquired for safety or environmental reasons. The acquisition of such property, plant and equipment, although not directly increasing the future economic benefits of any particular existing item of property, plant and equipment, may be necessary for an enterprise to obtain the future economic benefits from its other assets. Such items of property, plant and equipment qualify for recognition as assets because they enable an enterprise to derive future economic benefits from related assets in excess of what could be derived had those items not been acquired. For example, a chemical manufacturer may install new chemical handling processes to comply with environmental requirements for the production and storage of dangerous chemicals; related plant enhancements are recognised as an asset because without them the enterprise is unable to manufacture and sell chemicals. The resulting carrying amount of such an asset and related assets is reviewed for impairment in accordance with AS 28, Impairment of Assets. Subsequent Costs 12. Under the recognition principle in paragraph 7, an enterprise does not recognise in the carrying amount of an item of property, plant and equipment the costs of the day-to-day servicing of the item. Rather, these costs are recognised in the statement of profit and loss as incurred. Costs of day-to-day servicing are primarily the costs of labour and consumables, and may include the cost of small parts. The purpose of such expenditures is often described as for the ‘repairs and maintenance’ of the item of property, plant and equipment. 13. Parts of some items of property, plant and equipment may require replacement at regular intervals. For example, a furnace may require relining after a specified number of hours of use, or aircraft interiors such as seats and galleys may require replacement several times during the life of the airframe. Similarly, major parts of conveyor system, such as, conveyor belts, wire ropes, etc., may require replacement several times during the life of the conveyor system. Items of property, plant and equipment may also be acquired to make a less frequently recurring replacement, such as replacing the interior walls of a building, or to make a non-recurring replacement. Under the recognition principle in paragraph 7, an enterprise recognises in the carrying amount of an item of property, plant and equipment the cost of replacing part of such an item when that cost is incurred if the recognition criteria are met. The carrying amount of those parts that are replaced is derecognised in accordance with the derecognition provisions of this Standard (see paragraphs 74-80). 14. A condition of continuing to operate an item of property, plant and equipment (for example, an aircraft) may be performing regular major inspections for faults regardless of whether parts of the item are replaced. When each major inspection is performed, its cost is recognised in the carrying amount of the item of property, plant and equipment as a replacement if the recognition criteria are satisfied. Any remaining carrying amount of the cost of the previous inspection (as distinct from physical parts) is derecognised. 15. The derecognition of the carrying amount as stated in paragraphs 13-14 occurs regardless of whether the cost of the previous part / inspection was identified in the transaction in which the item was acquired or constructed. If it is not practicable for an enterprise to determine the carrying amount of the replaced part/ inspection, it may use the cost of the replacement or the estimated cost of a future similar inspection as an indication of what the cost of the replaced part/ existing inspection component was when the item was acquired or constructed. Measurement at Recognition 16. An item of property, plant and equipment that qualifies for recognition as an asset should be measured at its cost. Elements of Cost 17. The cost of an item of property, plant and equipment comprises: (a) its purchase price, including import duties and non –refundable purchase taxes,, after deducting trade discounts and rebates. (b) any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. (c) the initial estimate of the costs of dismantling, removing the item and restoring the site on which it is located, referred to as ‘decommissioning, restoration and similar liabilities’, the obligation for70 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] which an enterprise incurs either when the item is acquired or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period. 18. Examples of directly attributable costs are: (a) costs of employee benefits (as defined in AS 15, Employee Benefits) arising directly from the construction or acquisition of the item of property, plant and equipment; (b) costs of site preparation; (c) initial delivery and handling costs; (d) installation and assembly costs; (e) costs of testing whether the asset is functioning properly, after deducting the net proceeds from selling any items produced while bringing the asset to that location and condition (such as samples produced when testing equipment); and (f) professional fees. 19. An enterprise applies AS 2, Valuation of Inventories, to the costs of obligations for dismantling, removing and restoring the site on which an item is located that are incurred during a particular period as a consequence of having used the item to produce inventories during that period. The obligations for costs accounted for in accordance with AS 2 or AS 10 are recognised and measured in accordance with AS 29, Provisions, Contingent Liabilities and Contingent Assets. 20. Examples of costs that are not costs of an item of property, plant and equipment are: (a) costs of opening a new facility or business, such as, inauguration costs; (b) costs of introducing a new product or service( including costs of advertising and promotional activities); (c) costs of conducting business in a new location or with a new class of customer (including costs of staff training); and (d) administration and other general overhead costs. 21. Recognition of costs in the carrying amount of an item of property, plant and equipment ceases when the item is in the location and condition necessary for it to be capable of operating in the manner intended by management. Therefore, costs incurred in using or redeploying an item are not included in the carrying amount of that item. For example, the following costs are not included in the carrying amount of an item of property, plant and equipment: (a) costs incurred while an item capable of operating in the manner intended by management has yet to be brought into use or is operated at less than full capacity; (b) initial operating losses, such as those incurred while demand for the output of an item builds up; and (c) costs of relocating or reorganising part or all of the operations of an enterprise. 22. Some operations occur in connection with the construction or development of an item of property, plant and equipment, but are not necessary to bring the item to the location and condition necessary for it to be capable of operating in the manner intended by management. These incidental operations may occur before or during the construction or development activities. For example, income may be earned through using a building site as a car park until construction starts. Because incidental operations are not necessary to bring an item to the location and condition necessary for it to be capable of operating in the manner intended by management, the income and related expenses of incidental operations are recognised in the statement of profit and loss and included in their respective classifications of income and expense. 23. The cost of a self-constructed asset is determined using the same principles as for an acquired asset. If an enterprise makes similar assets for sale in the normal course of business, the cost of the asset is usually the same as the cost of constructing an asset for sale (see AS 2). Therefore, any internal profits are eliminated in arriving at such costs. Similarly, the cost of abnormal amounts of wasted material, labour, or other resources incurred in self- constructing an asset is not included in the cost of the asset. AS 16, Borrowing Costs, establishes criteria for the recognition of interest as a component of the carrying amount of a self-constructed item of property, plant and equipment. 24. Bearer plants are accounted for in the same way as self-constructed items of property, plant and equipment before they are in the location and condition necessary to be capable of operating in the manner intended by management. Consequently, references to ‘construction’ in this Standard should be read as covering activities that are necessary to cultivate the bearer plants before they are in the location and condition necessary to be capable of operating in the manner intended by management.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 71 Measurement of Cost 25. The cost of an item of property, plant and equipment is the cash price equivalent at the recognition date. If payment is deferred beyond normal credit terms, the difference between the cash price equivalent and the total payment is recognised as interest over the period of credit unless such interest is capitalised in accordance with AS 16. 26. One or more items of property, plant and equipment may be acquired in exchange for a non-monetary asset or assets, or a combination of monetary and non-monetary assets. The following discussion refers simply to an exchange of one non-monetary asset for another, but it also applies to all exchanges described in the preceding sentence. The cost of such an item of property, plant and equipment is measured at fair value unless (a) the exchange transaction lacks commercial substance or (b) the fair value of neither the asset(s) received nor the asset(s) given up is reliably measurable. The acquired item(s) is/are measured in this manner even if an enterprise cannot immediately derecognise the asset given up. If the acquired item(s) is/are not measured at fair value, its/their cost is measured at the carrying amount of the asset(s) given up. 27. An enterprise determines whether an exchange transaction has commercial substance by considering the extent to which its future cash flows are expected to change as a result of the transaction. An exchange transaction has commercial substance if: (a) the configuration (risk, timing and amount) of the cash flows of the asset received differs from the configuration of the cash flows of the asset transferred; or (b) the enterprise-specific value of the portion of the operations of the enterprise affected by the transaction changes as a result of the exchange; (c) and the difference in (a) or (b) is significant relative to the fair value of the assets exchanged. For the purpose of determining whether an exchange transaction has commercial substance, the enterprise - specific value of the portion of operations of the enterprise affected by the transaction should reflect post-tax cash flows. In certain cases, the result of these analyses may be clear without an enterprise having to perform detailed calculations. 28. The fair value of an asset is reliably measurable if (a) the variability in the range of reasonable fair value measurements is not significant for that asset or (b) the probabilities of the various estimates within the range can be reasonably assessed and used when measuring fair value. If an enterprise is able to measure reliably the fair value of either the asset received or the asset given up, then the fair value of the asset given up is used to measure the cost of the asset received unless the fair value of the asset received is more clearly evident. 29. Where several items of property, plant and equipment are purchased for a consolidated price, the consideration is apportioned to the various items on the basis of their respective fair values at the date of acquisition. In case the fair values of the items acquired cannot be measured reliably, these values are estimated on a fair basis as determined by competent valuers. 30. The cost of an item of property, plant and equipment held by a lessee under a finance lease is determined in accordance with AS 19, Leases. 31. The carrying amount of an item of property, plant and equipment may be reduced by government grants in accordance with AS 12, Accounting for Government Grants. Measurement after Recognition 32. An enterprise should choose either the cost model in paragraph 33 or the revaluation model in paragraph 34 as its accounting policy and should apply that policy to an entire class of property, plant and equipment. Cost Model 33. After recognition as an asset, an item of property, plant and equipment should be carried at its cost less any accumulated depreciation and any accumulated impairment losses. Revaluation Model 34. After recognition as an asset, an item of property, plant and equipment whose fair value can be measured reliably should be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations should be made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. 35. The fair value of items of property, plant and equipment is usually determined from market-based evidence by appraisal that is normally undertaken by professionally qualified valuers.72 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 36. If there is no market-based evidence of fair value because of the specialised nature of the item of property, plant and equipment and the item is rarely sold, except as part of a continuing business, an enterprise may need to estimate fair value using an income approach (for example, based on discounted cash flow projections) or a depreciated replacement cost approach which aims at making a realistic estimate of the current cost of acquiring or constructing an item that has the same service potential as the existing item. 37. The frequency of revaluations depends upon the changes in fair values of the items of property, plant and equipment being revalued. When the fair value of a revalued asset differs materially from its carrying amount, a further revaluation is required. Some items of property, plant and equipment experience significant and volatile changes in fair value, thus necessitating annual revaluation. Such frequent revaluations are unnecessary for items of property, plant and equipment with only insignificant changes in fair value. Instead, it may be necessary to revalue the item only every three or five years. 38. When an item of property, plant and equipment is revalued, the carrying amount of that asset is adjusted to the revalued amount. At the date of the revaluation, the asset is treated in one of the following ways: (a) the gross carrying amount is adjusted in a manner that is consistent with the revaluation of the carrying amount of the asset. For example, the gross carrying amount may be restated by reference to observable market data or it may be restated proportionately to the change in the carrying amount. The accumulated depreciation at the date of the revaluation is adjusted to equal the difference between the gross carrying amount and the carrying amount of the asset after taking into account accumulated impairment losses; or (b) the accumulated depreciation is eliminated against the gross carrying amount of the asset. The amount of the adjustment of accumulated depreciation forms part of the increase or decrease in carrying amount that is accounted for in accordance with paragraphs 42 and 43. 39. If an item of property, plant and equipment is revalued, the entire class of property, plant and equipment to which that asset belongs should be revalued. 40. A class of property, plant and equipment is a grouping of assets of a similar nature and use in operations of an enterprise. The following are examples of separate classes: (a) land; (b) land and buildings; (c) machinery; (d) ships; (e) aircraft; (f) motor vehicles; (g) furniture and fixtures; (h) office equipment;and (i) bearer plants. 41. The items within a class of property, plant and equipment are revalued simultaneously to avoid selective revaluation of assets and the reporting of amounts in the financial statements that are a mixture of costs and values as at different dates. However, a class of assets may be revalued on a rolling basis provided revaluation of the class of assets is completed within a short period and provided the revaluations are kept up to date. 42. An increase in the carrying amount of an asset arising on revaluation should be credited directly to owners’ interests under the heading of revaluation surplus However, the increase should be recognised in the statement of profit and loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in the statement of profit and loss. 43. A decrease in the carrying amount of an asset arising on revaluation should be charged to the statement of profit and loss. However, the decrease should be debited directly to owners’ interests under the heading of revaluation surplus to the extent of any credit balance existing in the revaluation surplus in respect of that asset. 44. The revaluation surplus included in owners’ interests in respect of an item of property, plant and equipment may be transferred to the revenue reserves when the asset is derecognised. This may involve transferring the whole of the surplus when the asset is retired or disposed of. However, some of the surplus may be transferred as the asset is used by an enterprise. In such a case, the amount of the surplus transferred would be the difference between depreciation based on the revalued carrying amount of the asset and depreciation based on its original cost. Transfers from revaluation surplus to the revenue reserves are not made through the statement of profit and loss.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 73 Depreciation 45. Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item should be depreciated separately. 46. An enterprise allocates the amount initially recognised in respect of an item of property, plant and equipment to its significant parts and depreciates each such part separately. For example, it may be appropriate to depreciate separately the airframe and engines of an aircraft, whether owned or subject to a finance lease. 47. A significant part of an item of property, plant and equipment may have a useful life and a depreciation method that are the same as the useful life and the depreciation method of another significant part of that same item. Such parts may be grouped in determining the depreciation charge. 48. To the extent that an enterprise depreciates separately some parts of an item of property, plant and equipment, it also depreciates separately the remainder of the item. The remainder consists of the parts of the item that are individually not significant. If an enterprise has varying expectations for these parts, approximation techniques may be necessary to depreciate the remainder in a manner that faithfully represents the consumption pattern and/or useful life of its parts. 49. An enterprise may choose to depreciate separately the parts of an item that do not have a cost that is significant in relation to the total cost of the item. 50. The depreciation charge for each period should be recognised in the statement of profit and loss unless it is included in the carrying amount of another asset. 51. The depreciation charge for a period is usually recognised in the statement of profit and loss. However, sometimes, the future economic benefits embodied in an asset are absorbed in producing other assets. In this case, the depreciation charge constitutes part of the cost of the other asset and is included in its carrying amount. For example, the depreciation of manufacturing plant and equipment is included in the costs of conversion of inventories (see AS 2). Similarly, the depreciation of property, plant and equipment used for development activities may be included in the cost of an intangible asset recognised in accordance with AS 26, Intangible Assets. Depreciable Amount and Depreciation Period 52. The depreciable amount of an asset should be allocated on a systematic basis over its useful life. 53. The residual value and the useful life of an asset should be reviewed at least at each financial year-end and, if expectations differ from previous estimates, the change(s) should be accounted for as a change in an accounting estimate in accordance with AS 5, Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies. 54. Depreciation is recognised even if the fair value of the asset exceeds its carrying amount, as long as the asset’s residual value does not exceed its carrying amount. Repair and maintenance of an asset do not negate the need to depreciate it. 55. The depreciable amount of an asset is determined after deducting its residual value. 56. The residual value of an asset may increase to an amount equal to or greater than its carrying amount. If it does, depreciation charge of the asset is zero unless and until its residual value subsequently decreases to an amount below its carrying amount. 57. Depreciation of an asset begins when it is available for use, i.e., when it is in the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation of an asset ceases at the earlier of the date that the asset is retired from active use and is held for disposal and the date that the asset is derecognised. Therefore, depreciation does not cease when the asset becomes idle or is retired from active use (but not held for disposal) unless the asset is fully depreciated. However, under usage methods of depreciation, the depreciation charge can be zero while there is no production. 58. The future economic benefits embodied in an asset are consumed by an enterprise principally through its use. However, other factors, such as technical or commercial obsolescence and wear and tear while an asset remains idle, often result in the diminution of the economic benefits that might have been obtained from the asset. Consequently, all the following factors are considered in determining the useful life of an asset: (a) expected usage of the asset. Usage is assessed by reference to the expected capacity or physical output of the asset. (b) expected physical wear and tear, which depends on operational factors such as the number of shifts for which the asset is to be used and the repair and maintenance programme, and the care and maintenance of the asset while idle.74 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (c) technical or commercial obsolescence arising from changes or improvements in production, or from a change in the market demand for the product or service output of the asset. Expected future reductions in the selling price of an item that was produced using an asset could indicate the expectation of technical or commercial obsolescence of the asset, which, in turn, might reflect a reduction of the future economic benefits embodied in the asset. (d) legal or similar limits on the use of the asset, such as the expiry dates of related leases. 59. The useful life of an asset is defined in terms of its expected utility to the enterprise. The asset management policy of the enterprise may involve the disposal of assets after a specified time or after consumption of a specified proportion of the future economic benefits embodied in the asset. Therefore, the useful life of an asset may be shorter than its economic life. The estimation of the useful life of the asset is a matter of judgement based on the experience of the enterprise with similar assets. 60. Land and buildings are separable assets and are accounted for separately, even when they are acquired together. With some exceptions, such as quarries and sites used for landfill, land has an unlimited useful life and therefore is not depreciated. Buildings have a limited useful life and therefore are depreciable assets. An increase in the value of the land on which a building stands does not affect the determination of the depreciable amount of the building. 61. If the cost of land includes the costs of site dismantlement, removal and restoration, that portion of the land asset is depreciated over the period of benefits obtained by incurring those costs. In some cases, the land itself may have a limited useful life, in which case it is depreciated in a manner that reflects the benefits to be derived from it. Depreciation Method 62. The depreciation method used should reflect the pattern in which the future economic benefits of the asset are expected to be consumed by the enterprise. 63. The depreciation method applied to an asset should be reviewed at least at each financial year-end and, if there has been a significant change in the expected pattern of consumption of the future economic benefits embodied in the asset, the method should be changed to reflect the changed pattern. Such a change should be accounted for as a change in an accounting estimate in accordance with AS 5. 64. A variety of depreciation methods can be used to allocate the depreciable amount of an asset on a systematic basis over its useful life. These methods include the straight-line method, the diminishing balance method and the units of production method. Straight-line depreciation results in a constant charge over the useful life if the residual value of the asset does not change. The diminishing balance method results in a decreasing charge over the useful life. The units of production method results in a charge based on the expected use or output. The enterprise selects the method that most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. That method is applied consistently from period to period unless there is a change in the expected pattern of consumption of those future economic benefits or that the method is changed in accordance with the statute to best reflect the way the asset is consumed. 65. A depreciation method that is based on revenue that is generated by an activity that includes the use of an asset is not appropriate. The revenue generated by an activity that includes the use of an asset generally reflects factors other than the consumption of the economic benefits of the asset. For example, revenue is affected by other inputs and processes, selling activities and changes in sales volumes and prices. The price component of revenue may be affected by inflation, which has no bearing upon the way in which an asset is consumed. Changes in Existing Decommissioning, Restoration and Other Liabilities 66. The cost of property, plant and equipment may undergo changes subsequent to its acquisition or construction on account of changes in liabilities, price adjustments, changes in duties, changes in initial estimates of amounts provided for dismantling, removing, restoration and similar factors and included in the cost of the asset in accordance with paragraph 16. Such changes in cost should be accounted for in accordance with paragraphs 67–68 below. 67. If the related asset is measured using the cost model: (a) subject to (b), changes in the liability should be added to, or deducted from, the cost of the related asset in the current period. (b) the amount deducted from the cost of the asset should not exceed its carrying amount. If a decrease in the liability exceeds the carrying amount of the asset, the excess should be recognised immediately in the statement of profit and loss.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 75 (c) if the adjustment results in an addition to the cost of an asset, the enterprise should consider whether this is an indication that the new carrying amount of the asset may not be fully recoverable. If it is such an indication, the enterprise should test the asset for impairment by estimating its recoverable amount, and should account for any impairment loss, in accordance with AS 28. 68. If the related asset is measured using the revaluation model: (a) changes in the liability alter the revaluation surplus or deficit previously recognised on that asset, so that: (i) a decrease in the liability should (subject to (b)) be credited directly to revaluation surplus in the owners’ interest, except that it should be recognised in the statement of profit and loss to the extent that it reverses a revaluation deficit on the asset that was previously recognised in the statement of profit and loss; (ii) an increase in the liability should be recognised in the statement of profit and loss, except that it should be debited directly to revaluation surplus in the owners’ interest to the extent of any credit balance existing in the revaluation surplus in respect of that asset. (b) in the event that a decrease in the liability exceeds the carrying amount that would have been recognised had the asset been carried under the cost model, the excess should be recognised immediately in the statement of profit and loss. (c) a change in the liability is an indication that the asset may have to be revalued in order to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Any such revaluation should be taken into account in determining the amounts to be taken to the statement of profit and loss and the owners’ interest under (a). If a revaluation is necessary, all assets of that class should be revalued. 69. The adjusted depreciable amount of the asset is depreciated over its useful life. Therefore, once the related asset has reached the end of its useful life, all subsequent changes in the liability should be recognised in the statement of profit and loss as they occur. This applies under both the cost model and the revaluation model. Impairment 70. To determine whether an item of property, plant and equipment is impaired, an enterprise applies AS 28, Impairment of Assets. AS 28 explains how an enterprise reviews the carrying amount of its assets, how it determines the recoverable amount of an asset, and when it recognises, or reverses the recognition of, an impairment loss. Compensation for Impairment 71. Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up should be included in the statement of profit and loss when the compensation becomes receivable. 72. Impairments or losses of items of property, plant and equipment, related claims for or payments of compensation from third parties and any subsequent purchase or construction of replacement assets are separate economic events and are accounted for separately as follows: (a) impairments of items of property, plant and equipment are recognised in accordance with AS 28; (b) derecognition of items of property, plant and equipment retired or disposed of is determined in accordance with this Standard; (c) compensation from third parties for items of property, plant and equipment that were impaired, lost or given up is included in determining profit or loss when it becomes receivable; and (d) the cost of items of property, plant and equipment restored, purchased or constructed as replacements is determined in accordance with this Standard. Retirements 73. Items of property, plant and equipment retired from active use and held for disposal should be stated at the lower of their carrying amount and net realisable value. Any write-down in this regard should be recognised immediately in the statement of profit and loss.76 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Derecognition 74. The carrying amount of an item of property, plant and equipment should be derecognised (a) on disposal; or (b) when no future economic benefits are expected from its use or disposal. 75. The gain or loss arising from the derecognition of an item of property, plant and equipment should be included in the statement of profit and loss when the item is derecognised (unless AS 19, Leases, requires otherwise on a sale and leaseback). Gains should not be classified as revenue, as defined in AS 9, Revenue Recognition. 76. However, an enterprise that in the course of its ordinary activities, routinely sells items of property, plant and equipment that it had held for rental to others should transfer such assets to inventories at their carrying amount when they cease to be rented and become held for sale. The proceeds from the sale of such assets should be recognised in revenue in accordance with AS 9, Revenue Recognition. 77. The disposal of an item of property, plant and equipment may occur in a variety of ways (e.g. by sale, by entering into a finance lease or by donation). In determining the date of disposal of an item, an enterprise applies the criteria in AS 9 for recognising revenue from the sale of goods. AS 19, Leases, applies to disposal by a sale and leaseback. 78. If, under the recognition principle in paragraph 7, an enterprise recognises in the carrying amount of an item of property, plant and equipment the cost of a replacement for part of the item, then it derecognises the carrying amount of the replaced part regardless of whether the replaced part had been depreciated separately. If it is not practicable for an enterprise to determine the carrying amount of the replaced part, it may use the cost of the replacement as an indication of what the cost of the replaced part was at the time it was acquired or constructed. 79. The gain or loss arising from the derecognition of an item of property, plant and equipment should be determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item. 80. The consideration receivable on disposal of an item of property, plant and equipment is recognised in accordance with the principles enunciated in AS 9. Disclosure 81. The financial statements should disclose, for each class of property, plant and equipment: (a) the measurement bases (i.e., cost model or revaluation model) used for determining the gross carrying amount; (b) the depreciation methods used; (c) the useful lives or the depreciation rates used. In case the useful lives or the depreciation rates used are different from those specified in the statute governing the enterprise, it should make a specific mention of that fact; (d) the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period; and (e) a reconciliation of the carrying amount at the beginning and end of the period showing: (i) additions; (ii) assets retired from active use and held for disposal; (iii) acquisitions through business combinations ; (iv) increases or decreases resulting from revaluations under paragraphs 34, 42 and 43 and from impairment losses recognised or reversed directly in revaluation surplus in accordance with AS 28; (v) impairment losses recognised in the statement of profit and loss in accordance with AS 28; (vi) impairment losses reversed in the statement of profit and loss in accordance with AS 28; (vii) depreciation; (viii) the net exchange differences arising on the translation of the financial statements of a non-integral foreign operation in accordance with AS 11, The Effects of Changes in Foreign Exchange Rates; and (ix) other changes.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 77 82. The financial statements should also disclose: (a) the existence and amounts of restrictions on title, and property, plant and equipment pledged as security for liabilities; (b) the amount of expenditure recognised in the carrying amount of an item of property, plant and equipment in the course of its construction; (c) the amount of contractual commitments for the acquisition of property, plant and equipment; (d) if it is not disclosed separately on the face of the statement of profit and loss, the amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in the statement of profit and loss; and (e) the amount of assets retired from active use and held for disposal. 83. Selection of the depreciation method and estimation of the useful life of assets are matters of judgement. Therefore, disclosure of the methods adopted and the estimated useful lives or depreciation rates provides users of financial statements with information that allows them to review the policies selected by management and enables comparisons to be made with other enterprises. For similar reasons, it is necessary to disclose: (a) depreciation, whether recognised in the statement of profit and loss or as a part of the cost of other assets, during a period; and (b) accumulated depreciation at the end of the period. 84. In accordance with AS 5, an enterprise discloses the nature and effect of a change in an accounting estimate that has an effect in the current period or is expected to have an effect in subsequent periods. For property, plant and equipment, such disclosure may arise from changes in estimates with respect to: (a) residual values; (b) the estimated costs of dismantling, removing or restoring items of property, plant and equipment; (c) useful lives; and (d) depreciation methods. 85. If items of property, plant and equipment are stated at revalued amounts, the following should be disclosed: (a) the effective date of the revaluation; (b) whether an independent valuer was involved; (c) the methods and significant assumptions applied in estimating fair values of the items; (d) the extent to which fair values of the items were determined directly by reference to observable prices in an active market or recent market transactions on arm’s length terms or were estimated using other valuation techniques; and (e) the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders. 86. In accordance with AS 28, an enterprise discloses information on impaired property, plant and equipment in addition to the information required by paragraph 81 (e), (iv), (v) and (vi). 87. An enterprise is encouraged to disclose the following: (a) the carrying amount of temporarily idle property, plant and equipment; (b) the gross carrying amount of any fully depreciated property, plant and equipment that is still in use; (c) for each revalued class of property, plant and equipment, the carrying amount that would have been recognised had the assets been carried under the cost model; (d) the carrying amount of property, plant and equipment retired from active use and not held for disposal. Transitional Provisions 88. Where an entity has in past recognized an expenditure in the statement of profit and loss which is eligible to be included as a part of the cost of a project for construction of property, plant and equipment in accordance with the requirements of paragraph 9, it may do so retrospectively for such a project. The effect of such retrospective application of this requirement, should be recognised net-of-tax in revenue reserves.78 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 89. The requirements of paragraphs 26-28 regarding the initial measurement of an item of property, plant and equipment acquired in an exchange of assets transaction should be applied prospectively only to transactions entered into after this Standard becomes mandatory. 90. On the date of this Standard becoming mandatory, the spare parts, which hitherto were being treated as inventory under AS 2, Valuation of Inventories, and are now required to be capitalised in accordance with the requirements of this Standard, should be capitalised at their respective carrying amounts. The spare parts so capitalised should be depreciated over their remaining useful lives prospectively as per the requirements of this Standard. 91. The requirements of paragraph 32 and paragraphs 34 – 44 regarding the revaluation model should be applied prospectively. In case, on the date of this Standard becoming mandatory, an enterprise does not adopt the revaluation model as its accounting policy but the carrying amount of item(s) of property, plant and equipment reflects any previous revaluation it should adjust the amount outstanding in the revaluation reserve against the carrying amount of that item. However, the carrying amount of that item should never be less than residual value. Any excess of the amount outstanding as revaluation reserve over the carrying amount of that item should be adjusted in revenue reserves”. 9. In the principal rules, in the “ANNEXURE”, under the heading “ACCOUNTING STANDARDS”, for Accounting Standard (AS) 13, the following Accounting Standard shall be substituted, namely:- “Accounting Standard (AS) 13 Accounting for Investments (This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. Paragraphs in bold italic type indicate the main principles. This Accounting Standard should be read in the context of the General Instructions contained in part A of the Annexure to the Notification.) Introduction 1. This Standard deals with accounting for investments in the financial statements of enterprises and related disclosure requirements.2 2. This Standard does not deal with: (a) the bases for recognition of interest, dividends and rentals earned on investments which are covered by Accounting Standard 9 on Revenue Recognition; (b) operating or finance leases; (c) investments of retirement benefit plans and life insurance enterprises; and (d) mutual funds and venture capital funds and/or the related asset management companies, banks and public financial institutions formed under a Central or State Government Act or so declared under the Companies Act, 2013. Definitions 3. The following terms are used in this Standard with the meanings assigned: 3.1 Investments are assets held by an enterprise for earning income by way of dividends, interest, and rentals, for capital appreciation, or for other benefits to the investing enterprise. Assets held as stock-in-trade are not ‘investments’. 3.2 A current investment is an investment that is by its nature readily realisable and is intended to be held for not more than one year from the date on which such investment is made. 3.3 A long term investment is an investment other than a current investment. 3.4 An investment property is an investment in land or buildings that are not intended to be occupied substantially for use by, or in the operations of, the investing enterprise. 3.5 Fair value is the amount for which an asset could be exchanged between a knowledgeable, willing buyer and a knowledgeable, willing seller in an arm’s length transaction. Under appropriate circumstances, market value or net realisable value provides an evidence of fair value. 2 Shares, debentures and other securities held as stock-in-trade (i.e., for sale in the ordinary course of business) are not ‘investments’ as defined in this Standard. However, the manner in which they are accounted for and disclosed in the financial statements is quite similar to that applicable in respect of current investments. Accordingly, the provisions of this Standard, to the extent that they relate to current investments, are also applicable to shares, debentures and other securities held as stock-in-trade, with suitable modifications as specified in this Standard.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 79 3.6 Market value is the amount obtainable from the sale of an investment in an open market, net of expenses necessarily to be incurred on or before disposal. Explanation Forms of Investments 4. Enterprises hold investments for diverse reasons. For some enterprises, investment activity is a significant element of operations, and assessment of the performance of the enterprise may largely, or solely, depend on the reported results of this activity. 5. Some investments have no physical existence and are represented merely by certificates or similar documents (e.g., shares) while others exist in a physical form (e.g., buildings). The nature of an investment may be that of a debt, other than a short or long term loan or a trade debt, representing a monetary amount owing to the holder and usually bearing interest; alternatively, it may be a stake in the results and net assets of an enterprise such as an equity share. Most investments represent financial rights, but some are tangible, such as certain investments in land or buildings. 6. For some investments, an active market exists from which a market value can be established. For such investments, market value generally provides the best evidence of fair value. For other investments, an active market does not exist and other means are used to determine fair value. Classification of Investments 7. Enterprises present financial statements that classify fixed assets, investments and current assets into separate categories. Investments are classified as long term investments and current investments. Current investments are in the nature of current assets, although the common practice may be to include them in investments.3 8. Investments other than current investments are classified as long term investments, even though they may be readily marketable. Cost of Investments 9. The cost of an investment includes acquisition charges such as brokerage, fees and duties. 10. If an investment is acquired, or partly acquired, by the issue of shares or other securities, the acquisition cost is the fair value of the securities issued (which, in appropriate cases, may be indicated by the issue price as determined by statutory authorities). The fair value may not necessarily be equal to the nominal or par value of the securities issued. 11. If an investment is acquired in exchange, or part exchange, for another asset, the acquisition cost of the investment is determined by reference to the fair value of the asset given up. It may be appropriate to consider the fair value of the investment acquired if it is more clearly evident. 12. Interest, dividends and rentals receivables in connection with an investment are generally regarded as income, being the return on the investment. However, in some circumstances, such inflows represent a recovery of cost and do not form part of income. For example, when unpaid interest has accrued before the acquisition of an interest-bearing investment and is therefore included in the price paid for the investment, the subsequent receipt of interest is allocated between pre-acquisition and post-acquisition periods; the pre- acquisition portion is deducted from cost. When dividends on equity are declared from pre-acquisition profits, a similar treatment may apply. If it is difficult to make such an allocation except on an arbitrary basis, the cost of investment is normally reduced by dividends receivable only if they clearly represent a recovery of a part of the cost. 13. When right shares offered are subscribed for, the cost of the right shares is added to the carrying amount of the original holding. If rights are not subscribed for but are sold in the market, the sale proceeds are taken to the profit and loss statement. However, where the investments are acquired on cum-right basis and the market value of investments immediately after their becoming ex-right is lower than the cost for which they were acquired, it may be appropriate to apply the sale proceeds of rights to reduce the carrying amount of such investments to the market value. 3 Shares, debentures and other securities held for sale in the ordinary course of business are disclosed as ‘stock-in-trade’ under the head ‘current assets’.80 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Carrying Amount of Investments Current Investments 14. The carrying amount for current investments is the lower of cost and fair value. In respect of investments for which an active market exists, market value generally provides the best evidence of fair value. The valuation of current investments at lower of cost and fair value provides a prudent method of determining the carrying amount to be stated in the balance sheet. 15. Valuation of current investments on overall (or global) basis is not considered appropriate. Sometimes, the concern of an enterprise may be with the value of a category of related current investments and not with each individual investment, and accordingly the investments may be carried at the lower of cost and fair value computed categorywise (i.e. equity shares, preference shares, convertible debentures, etc.). However, the more prudent and appropriate method is to carry investments individually at the lower of cost and fair value. 16. For current investments, any reduction to fair value and any reversals of such reductions are included in the profit and loss statement. Long-term Investments 17. Long-term investments are usually carried at cost. However, when there is a decline, other than temporary, in the value of a long term investment, the carrying amount is reduced to recognise the decline. Indicators of the value of an investment are obtained by reference to its market value, the investee’s assets and results and the expected cash flows from the investment. The type and extent of the investor’s stake in the investee are also taken into account. Restrictions on distributions by the investee or on disposal by the investor may affect the value attributed to the investment. 18. Long-term investments are usually of individual importance to the investing enterprise. The carrying amount of long-term investments is therefore determined on an individual investment basis. 19. Where there is a decline, other than temporary, in the carrying amounts of long term investments, the resultant reduction in the carrying amount is charged to the profit and loss statement. The reduction in carrying amount is reversed when there is a rise in the value of the investment, or if the reasons for the reduction no longer exist. Investment Properties 20. An investment property is accounted for in accordance with cost model as prescribed in Accounting Standard (AS) 10, Property, Plant and Equipment. The cost of any shares in a co-operative society or a company, the holding of which is directly related to the right to hold the investment property, is added to the carrying amount of the investment property. Disposal of Investments 21. On disposal of an investment, the difference between the carrying amount and the disposal proceeds, net of expenses, is recognised in the profit and loss statement. 22. When disposing of a part of the holding of an individual investment, the carrying amount to be allocated to that part is to be determined on the basis of the average carrying amount of the total holding of the investment.4 Reclassification of Investments 23. Where long-term investments are reclassified as current investments, transfers are made at the lower of cost and carrying amount at the date of transfer. 24. Where investments are reclassified from current to long-term, transfers are made at the lower of cost and fair value at the date of transfer. Disclosure 25. The following disclosures in financial statements in relation to investments are appropriate:— (a) the accounting policies for the determination of carrying amount of investments; 4 In respect of shares, debentures and other securities held as stock-in-trade, the cost of stocks disposed of is determined by applying an appropriate cost formula (e.g. first-in, first-out, average cost, etc.). These cost formulae are the same as those specified in Accounting Standard (AS) 2, in respect of Valuation of Inventories.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 81 (b) the amounts included in profit and loss statement for: (i) interest, dividends (showing separately dividends from subsidiary companies∗ ), and rentals on investments showing separately such income from long term and current investments. Gross income should be stated, the amount of income tax deducted at source being included under Advance Taxes Paid; (ii) profits and losses on disposal of current investments and changes in carrying amount of such investments; (iii) profits and losses on disposal of long-term investments and changes in the carrying amount of such investments; (c) significant restrictions on the right of ownership, realisability of investments or the remittance of income and proceeds of disposal; (d) the aggregate amount of quoted and unquoted investments, giving the aggregate market value of quoted investments; (e) other disclosures as specifically required by the relevant statute governing the enterprise. Main Principles Classification of Investments 26. An enterprise should disclose current investments and long-term investments distinctly in its financial statements. 27. Further classification of current and long-term investments should be as specified in the statute governing the enterprise. In the absence of a statutory requirement, such further classification should disclose, where applicable, investments in: (a) Government or Trust securities (b) Shares, debentures or bonds (c) Investment properties (d) Others—specifying nature. Cost of Investments 28. The cost of an investment should include acquisition charges such as brokerage, fees and duties. 29. If an investment is acquired, or partly acquired, by the issue of shares or other securities, the acquisition cost should be the fair value of the securities issued (which in appropriate cases may be indicated by the issue price as determined by statutory authorities). The fair value may not necessarily be equal to the nominal or par value of the securities issued. If an investment is acquired in exchange for another asset, the acquisition cost of the investment should be determined by reference to the fair value of the asset given up. Alternatively, the acquisition cost of the investment may be determined with reference to the fair value of the investment acquired if it is more clearly evident. Investment Properties 30. An enterprise holding investment properties should account for them in accordance with cost model as prescribed in AS 10, Property, Plant and Equipment. Carrying Amount of Investments 31. Investments classified as current investments should be carried in the financial statements at the lower of cost and fair value determined either on an individual investment basis or by category of investment, but not on an overall (or global) basis. 32. Investments classified as long term investments should be carried in the financial statements at cost. However, provision for diminution shall be made to recognise a decline, other than temporary, in the value of the investments, such reduction being determined and made for each investment individually. Changes in Carrying Amounts of Investments 33. Any reduction in the carrying amount and any reversals of such reductions should be charged or credited to the profit and loss statement. Disposal of Investments 34. On disposal of an investment, the difference between the carrying amount and net disposal proceeds should be charged or credited to the profit and loss statement. ∗ As defined in AS 21, Consolidated Financial Statements82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Disclosure 35. The following information should be disclosed in the financial statements: (a) the accounting policies for determination of carrying amount of investments; (b) classification of investments as specified in paragraphs 26 and 27 above; (c) the amounts included in profit and loss statement for: (i) interest, dividends (showing separately dividends from subsidiary companies), and rentals on investments showing separately such income from long term and current investments. Gross income should be stated, the amount of income tax deducted at source being included under Advance Taxes Paid; (ii) profits and losses on disposal of current investments and changes in the carrying amount of such investments; and (iii) profits and losses on disposal of long term investments and changes in the carrying amount of such investments; (d) significant restrictions on the right of ownership, realisability of investments or the remittance of income and proceeds of disposal; (e) the aggregate amount of quoted and unquoted investments, giving the aggregate market value of quoted investments; (f) other disclosures as specifically required by the relevant statute governing the enterprise”. 10. In the principal rules, in the “ANNEXURE”, under the heading “ACCOUNTING STANDARDS”, for Accounting Standard (AS) 14, the following Accounting Standard shall be substituted, namely:- Accounting Standard (AS) 14 Accounting for Amalgamations (This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. Paragraphs in bold italic type indicate the main principles. This Accounting Standard should be read in the context of the General Instructions contained in part A of the Annexure to the Notification.) Introduction 1. This standard deals with accounting for amalgamations and the treatment of any resultant goodwill or reserves. This standard is directed principally to companies although some of its requirements also apply to financial statements of other enterprises. 2. This standard does not deal with cases of acquisitions which arise when there is a purchase by one company (referred to as the acquiring company) of the whole or part of the shares, or the whole or part of the assets, of another company (referred to as the acquired company) in consideration for payment in cash or by issue of shares or other securities in the acquiring company or partly in one form and partly in the other. The distinguishing feature of an acquisition is that the acquired company is not dissolved and its separate entity continues to exist. Definitions 3. The following terms are used in this standard with the meanings specified: (a) Amalgamation means an amalgamation pursuant to the provisions of the Companies Act, 2013 or any other statute which may be applicable to companies and includes ‘merger’. (b) Transferor company means the company which is amalgamated into another company. (c) Transferee company means the company into which a transferor company is amalgamated. (d) Reserve means the portion of earnings, receipts or other surplus of an enterprise (whether capital or revenue) appropriated by the management for a general or a specific purpose other than a provision for depreciation or diminution in the value of assets or for a known liability.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 83 (e) Amalgamation in the nature of merger is an amalgamation which satisfies all the following conditions. (i) All the assets and liabilities of the transferor company become, after amalgamation, the assets and liabilities of the transferee company. (ii) Share holders holding not less than 90% of the face value of the equity shares of the transferor company (other than the equity shares already held therein, immediately before the amalgamation, by the transferee company or its subsidiaries∗∗∗∗ or their nominees) become equity shareholders of the transferee company by virtue of the amalgamation. (iii) The consideration for the amalgamation receivable by those equity shareholders of the transferor company who agree to become equity shareholders of the transferee company is discharged by the transferee company wholly by the issue of equity shares in the transferee company, except that cash may be paid in respect of any fractional shares. (iv) The business of the transferor company is intended to be carried on, after the amalgamation, by the transferee company. (v) No adjustment is intended to be made to the book values of the assets and liabilities of the transferor company when they are incorporated in the financial statements of the transferee company except to ensure uniformity of accounting policies. (f) Amalgamation in the nature of purchase is an amalgamation which does not satisfy any one or more of the conditions specified in sub-paragraph (e) above. (g) Consideration for the amalgamation means the aggregate of the shares and other securities issued and the payment made in the form of cash or other assets by the transferee company to the shareholders of the transferor company. (h) Fair value is the amount for which an asset could be exchanged between a knowledgeable, willing buyer and a knowledgeable, willing seller in an arm’s length transaction. (i) Pooling of interests is a method of accounting for amalgamations the object of which is to account for the amalgamation as if the separate businesses of the amalgamating companies were intended to be continued by the transferee company. Accordingly, only minimal changes are made in aggregating the individual financial statements of the amalgamating companies. Explanation Types of Amalgamations 4. Generally speaking, amalgamations fall into two broad categories. In the first category are those amalgamations where there is a genuine pooling not merely of the assets and liabilities of the amalgamating companies but also of the shareholders’ interests and of the businesses of these companies. Such amalgamations are amalgamations which are in the nature of ‘merger’ and the accounting treatment of such amalgamations should ensure that the resultant figures of assets, liabilities, capital and reserves more or less represent the sum of the relevant figures of the amalgamating companies. In the second category are those amalgamations which are in effect a mode by which one company acquires another company and, as a consequence, the shareholders of the company which is acquired normally do not continue to have a proportionate share in the equity of the combined company, or the business of the company which is acquired is not intended to be continued. Such amalgamations are amalgamations in the nature of 'purchase'. 5. An amalgamation is classified as an ‘amalgamation in the nature of merger’ when all the conditions listed in paragraph 3(e) are satisfied. There are, however, differing views regarding the nature of any further conditions that may apply. Some believe that, in addition to an exchange of equity shares, it is necessary that the shareholders of the transferor company obtain a substantial share in the transferee company even to the extent that it should not be possible to identify any one party as dominant therein. This belief is based in part on the view that the exchange of control of one company for an insignificant share in a larger company does not amount to a mutual sharing of risks and benefits. 6. Others believe that the substance of an amalgamation in the nature of merger is evidenced by meeting certain criteria regarding the relationship of the parties, such as the former independence of the amalgamating companies, the manner of their amalgamation, the absence of planned transactions that would undermine the effect of the amalgamation, and the continuing participation by the management of the transferor company in the management of the transferee company after the amalgamation. ∗ As defined in AS 21, Consolidated Financial Statements84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Methods of Accounting for Amalgamations 7. There are two main methods of accounting for amalgamations: (a) the pooling of interests method; and (b) the purchase method. 8. The use of the pooling of interests method is confined to circumstances which meet the criteria referred to in paragraph 3(e) for an amalgamation in the nature of merger. 9. The object of the purchase method is to account for the amalgamation by applying the same principles as are applied in the normal purchase of assets. This method is used in accounting for amalgamations in the nature of purchase. The Pooling of Interests Method 10. Under the pooling of interests method, the assets, liabilities and reserves of the transferor company are recorded by the transferee company at their existing carrying amounts (after making the adjustments required in paragraph 11). 11. If, at the time of the amalgamation, the transferor and the transferee companies have conflicting accounting policies, a uniform set of accounting policies is adopted following the amalgamation. The effects on the financial statements of any changes in accounting policies are reported in accordance with Accounting Standard (AS) 5, Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies. The Purchase Method 12. Under the purchase method, the transferee company accounts for the amalgamation either by incorporating the assets and liabilities at their existing carrying amounts or by allocating the consideration to individual identifiable assets and liabilities of the transferor company on the basis of their fair values at the date of amalgamation. The identifiable assets and liabilities may include assets and liabilities not recorded in the financial statements of the transferor company. 13. Where assets and liabilities are restated on the basis of their fair values, the determination of fair values may be influenced by the intentions of the transferee company. For example, the transferee company may have a specialised use for an asset, which is not available to other potential buyers. The transferee company may intend to effect changes in the activities of the transferor company which necessitate the creation of specific provisions for the expected costs, e.g. planned employee termination and plant relocation costs. Consideration 14. The consideration for the amalgamation may consist of securities, cash or other assets. In determining the value of the consideration, an assessment is made of the fair value of its elements. A variety of techniques is applied in arriving at fair value. For example, when the consideration includes securities, the value fixed by the statutory authorities may be taken to be the fair value. In case of other assets, the fair value may be determined by reference to the market value of the assets given up. Where the market value of the assets given up cannot be reliably assessed, such assets may be valued at their respective net book values. 15. Many amalgamations recognise that adjustments may have to be made to the consideration in the light of one or more future events. When the additional payment is probable and can reasonably be estimated at the date of amalgamation, it is included in the calculation of the consideration. In all other cases, the adjustment is recognised as soon as the amount is determinable [see Accounting Standard (AS) 4, Contingencies and Events Occurring After the Balance Sheet Date]. Treatment of Reserves on Amalgamation 16. If the amalgamation is an ‘amalgamation in the nature of merger’, the identity of the reserves is preserved and they appear in the financial statements of the transferee company in the same form in which they appeared in the financial statements of the transferor company. Thus, for example, the General Reserve of the transferor company becomes the General Reserve of the transferee company, the Capital Reserve of the transferor company becomes the Capital Reserve of the transferee company and the Revaluation Reserve of the transferor company becomes the Revaluation Reserve of the transferee company. As a result of preserving the identity, reserves which are available for distribution as dividend before the amalgamation would also be available for distribution as dividend after the amalgamation. The difference between the amount recorded as share capital issued (plus any additional consideration in the form of cash or other assets) and the amount of share capital of the transferor company is adjusted is reserves in the financial statements of the transferee company.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 85 17. If the amalgamation is an ‘amalgamation in the nature of purchase’, the identity of the reserves, other than the statutory reserves dealt with in paragraph 18, is not preserved. The amount of the consideration is deducted from the value of the net assets of the transferor company acquired by the transferee company. If the result of the computation is negative, the difference is debited to goodwill arising on amalgamation and dealt with in the manner stated in paragraphs 19-20. If the result of the computation is positive, the difference is credited to Capital Reserve. 18. Certain reserves may have been created by the transferor company pursuant to the requirements of, or to avail of the benefits under, the Income-tax Act, 1961; for example, Development Allowance Reserve, or Investment Allowance Reserve. The Act requires that the identity of the reserves should be preserved for a specified period. Likewise, certain other reserves may have been created in the financial statements of the transferor company in terms of the requirements of other statutes. Though, normally, in an amalgamation in the nature of purchase, the identity of reserves is not preserved, an exception is made in respect of reserves of the aforesaid nature (referred to hereinafter as ‘statutory reserves’) and such reserves retain their identity in the financial statements of the transferee company in the same form in which they appeared in the financial statements of the transferor company, so long as their identity is required to be maintained to comply with the relevant statute. This exception is made only in those amalgamations where the requirements of the relevant statute for recording the statutory reserves in the books of the transferee company are complied with. In such cases the statutory reserves are recorded in the financial statements of the transferee company by a corresponding debit to a suitable account head (e.g., ‘Amalgamation Adjustment Reserve’) which is presented as a separate line item. When the identity of the statutory reserves is no longer required to be maintained, both the reserves and the aforesaid account are reversed. Treatment of Goodwill Arising on Amalgamation 19. Goodwill arising on amalgamation represents a payment made in anticipation of future income and it is appropriate to treat it as an asset to be amortised to income on a systematic basis over its useful life. Due to the nature of goodwill, it is frequently difficult to estimate its useful life with reasonable certainty. Such estimation is, therefore, made on a prudent basis. Accordingly, it is considered appropriate to amortise goodwill over a period not exceeding five years unless a somewhat longer period can be justified. 20. Factors which may be considered in estimating the useful life of goodwill arising on amalgamation include: (a) the foreseeable life of the business or industry; (b) the effects of product obsolescence, changes in demand and other economic factors; (c) the service life expectancies of key individuals or groups of employees; (d) expected actions by competitors or potential competitors; and (e) legal, regulatory or contractual provisions affecting the useful life. Balance of Profit and Loss Account 21. In the case of an ‘amalgamation in the nature of merger’, the balance of the Profit and Loss Account appearing in the financial statements of the transferor company is aggregated with the corresponding balance appearing in the financial statements of the transferee company. Alternatively, it is transferred to the General Reserve, if any. 22. In the case of an ‘amalgamation in the nature of purchase’, the balance of the Profit and Loss Account appearing in the financial statements of the transferor company, whether debit or credit, loses its identity. Treatment of Reserves Specified in A Scheme of Amalgamation 23.∗ The scheme of amalgamation sanctioned under the provisions of the Companies Act, 1956 or any other statute may prescribe the treatment to be given to the reserves of the transferor company after its amalgamation. Where the treatment is so prescribed, the same is followed. In some cases, the scheme of amalgamation sanctioned under a statute may prescribe a different treatment to be given to the reserves of the transferor company after amalgamation as compared to the requirements of this Standard that would have been followed had no treatment been prescribed by the scheme. In such cases, the following disclosures are made in the first financial statements following the amalgamation: (a) A description of the accounting treatment given to the reserves and the reasons for following the treatment different from that prescribed in this Standard. ∗ Paragraph 23 shall not apply to any scheme of amalgamation approved under the Companies Act, 2013.86 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (b) Deviations in the accounting treatment given to the reserves as prescribed by the scheme of amalgamation sanctioned under the statute as compared to the requirements of this Standard that would have been followed had no treatment been prescribed by the scheme. (c) The financial effect, if any, arising due to such deviation. Disclosure 24. For all amalgamations, the following disclosures are considered appropriate in the first financial statements following the amalgamation: (a) names and general nature of business of the amalgamating companies; (b) effective date of amalgamation for accounting purposes; (c) the method of accounting used to reflect the amalgamation; and (d) particulars of the scheme sanctioned under a statute. 25. For amalgamations accounted for under the pooling of interests method, the following additional disclosures are considered appropriate in the first financial statements following the amalgamation: (a) description and number of shares issued, together with the percentage of each company’s equity shares exchanged to effect the amalgamation; (b) the amount of any difference between the consideration and the value of net identifiable assets acquired, and the treatment thereof. 26. For amalgamations accounted for under the purchase method, the following additional disclosures are considered appropriate in the first financial statements following the amalgamation: (a) consideration for the amalgamation and a description of the consideration paid or contingently payable; and (b) the amount of any difference between the consideration and the value of net identifiable assets acquired, and the treatment thereof including the period of amortisation of any goodwill arising on amalgamation. Amalgamation after the Balance Sheet Date 27. When an amalgamation is effected after the balance sheet date but before the issuance of the financial statements of either party to the amalgamation, disclosure is made in accordance with AS 4, ‘Contingencies and Events Occurring After the Balance Sheet Date’, but the amalgamation is not incorporated in the financial statements. In certain circumstances, the amalgamation may also provide additional information affecting the financial statements themselves, for instance, by allowing the going concern assumption to be maintained. Main Principles 28. An amalgamation may be either – (a) an amalgamation in the nature of merger, or (b) an amalgamation in the nature of purchase. 29. An amalgamation should be considered to be an amalgamation in the nature of merger when all the following conditions are satisfied: (i) All the assets and liabilities of the transferor company become, after amalgamation, the assets and liabilities of the transferee company. (ii) Shareholders holding not less than 90% of the face value of the equity shares of the transferor company (other than the equity shares already held therein, immediately before the amalgamation, by the transferee company or its subsidiaries or their nominees) become equity shareholders of the transferee company by virtue of the amalgamation. (iii) The consideration for the amalgamation receivable by those equity shareholders of the transferor company who agree to become equity shareholders of the transferee company is discharged by the transferee company wholly by the issue of equity shares in the transferee company, except that cash may be paid in respect of any fractional shares. (iv) The business of the transferor company is intended to be carried on, after the amalgamation, by the transferee company. (v) No adjustment is intended to be made to the book values of the assets and liabilities of the transferor company when they are incorporated in the financial statements of the transferee company except to ensure uniformity of accounting policies.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 87 30. An amalgamation should be considered to be an amalgamation in the nature of purchase, when any one or more of the conditions specified in paragraph 29 is not satisfied. 31. When an amalgamation is considered to be an amalgamation in the nature of merger, it should be accounted for under the pooling of interests method described in paragraphs 33–35. 32. When an amalgamation is considered to be an amalgamation in the nature of purchase, it should be accounted for under the purchase method described in paragraphs 36–39. The Pooling of Interests Method 33. In preparing the transferee company’s financial statements, the assets, liabilities and reserves (whether capital or revenue or arising on revaluation) of the transferor company should be recorded at their existing carrying amounts and in the same form as at the date of the amalgamation. The balance of the Profit and Loss Account of the transferor company should be aggregated with the corresponding balance of the transferee company or transferred to the General Reserve, if any. 34. If, at the time of the amalgamation, the transferor and the transferee companies have conflicting accounting policies, a uniform set of accounting policies should be adopted following the amalgamation. The effects on the financial statements of any changes in accounting policies should be reported in accordance with Accounting Standard (AS) 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies. 35. The difference between the amount recorded as share capital issued (plus any additional consideration in the form of cash or other assets) and the amount of share capital of the transferor company should be adjusted in reserves. The Purchase Method 36. In preparing the transferee company’s financial statements, the assets and liabilities of the transferor company should be incorporated at their existing carrying amounts or, alternatively, the consideration should be allocated to individual identifiable assets and liabilities on the basis of their fair values at the date of amalgamation. The reserves (whether capital or revenue or arising on revaluation) of the transferor company, other than the statutory reserves, should not be included in the financial statements of the transferee company except as stated in paragraph 39. 37. Any excess of the amount of the consideration over the value of the net assets of the transferor company acquired by the transferee company should be recognised in the transferee company’s financial statements as goodwill arising on amalgamation. If the amount of the consideration is lower than the value of the net assets acquired, the difference should be treated as Capital Reserve. 38. The goodwill arising on amalgamation should be amortised to income on a systematic basis over its useful life. The amortisation period should not exceed five years unless a somewhat longer period can be justified. 39. Where the requirements of the relevant statute for recording the statutory reserves in the books of the transferee company are complied with, statutory reserves of the transferor company should be recorded in the financial statements of the transferee company. The corresponding debit should be given to a suitable account head (e.g., ‘Amalgamation Adjustment Reserve’) which should be presented as a separate line item. When the identity of the statutory reserves is no longer required to be maintained, both the reserves and the aforesaid account should be reversed. Common Procedures 40. The consideration for the amalgamation should include any noncash element at fair value. In case of issue of securities, the value fixed by the statutory authorities may be taken to be the fair value. In case of other assets, the fair value may be determined by reference to the market value of the assets given up. Where the market value of the assets given up cannot be reliably assessed, such assets may be valued at their respective net book values. 41. Where the scheme of amalgamation provides for an adjustment to the consideration contingent on one or more future events, the amount of the additional payment should be included in the consideration if payment is probable and a reasonable estimate of the amount can be made. In all other cases, the adjustment should be recognised as soon as the amount is determinable [see Accounting Standard88 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (AS) 4, Contingencies and Events Occurring After the Balance Sheet Date]. Treatment of Reserves Specified in A Scheme of Amalgamation 42.∗∗∗∗ Where the scheme of amalgamation sanctioned under a statute prescribes the treatment to be given to the reserves of the transferor company after amalgamation, the same should be followed. Where the scheme of amalgamation sanctioned under a statute prescribes a different treatment to be given to the reserves of the transferor company after amalgamation as compared to the requirements of this Standard that would have been followed had no treatment been prescribed by the scheme, the following disclosures should be made in the first financial statements following the amalgamation: (a) A description of the accounting treatment given to the reserves and the reasons for following the treatment different from that prescribed in this Standard. (b) Deviations in the accounting treatment given to the reserves as prescribed by the scheme of amalgamation sanctioned under the statute as compared to the requirements of this Standard that would have been followed had no treatment been prescribed by the scheme. (c) The financial effect, if any, arising due to such deviation. Disclosure 43. For all amalgamations, the following disclosures should be made in the first financial statements following the amalgamation: (a) names and general nature of business of the amalgamating companies; (b) effective date of amalgamation for accounting purposes; (c) the method of accounting used to reflect the amalgamation; and (d) particulars of the scheme sanctioned under a statute. 44. For amalgamations accounted for under the pooling of interests method, the following additional disclosures should be made in the first financial statements following the amalgamation: (a) description and number of shares issued, together with the percentage of each company’s equity shares exchanged to effect the amalgamation; (b) the amount of any difference between the consideration and the value of net identifiable assets acquired, and the treatment thereof. 45. For amalgamations accounted for under the purchase method, the following additional disclosures should be made in the first financial statements following the amalgamation: (a) consideration for the amalgamation and a description of the consideration paid or contingently payable; and (b) the amount of any difference between the consideration and the value of net identifiable assets acquired, and the treatment thereof including the period of amortisation of any goodwill arising on amalgamation. Amalgamation after the Balance Sheet Date 46. When an amalgamation is effected after the balance sheet date but before the issuance of the financial statements of either party to the amalgamation, disclosure should be made in accordance with 4, ‘Contingencies and Events Occurring After the Balance Sheet Date’, but the amalgamation should not be incorporated in the financial statements. In certain circumstances, the amalgamation may also provide additional information affecting the financial statements themselves, for instance, by allowing the going concern assumption to be maintained”. ∗ Paragraph 42 shall not apply to any scheme of amalgamation approved under the Companies Act, 2013.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 89 11. In the principal rules, in the “ANNEXURE”, under the heading “ACCOUNTING STANDARDS”, for Accounting Standard (AS) 21, the following Accounting Standard shall be substituted, namely:- “Accounting Standard (AS) 21 Consolidated Financial Statements5 (This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. Paragraphs in bold italic type indicate the main principles. This Accounting Standard should be read in the context of its objective and the General Instructions contained in part A of the Annexure to the Notification.) Objective The objective of this Standard is to lay down principles and procedures for preparation and presentation of consolidated financial statements. Consolidated financial statements are presented by a parent (also known as holding enterprise) to provide financial information about the economic activities of its group. These statements are intended to present financial information about a parent and its subsidiary (ies) as a single economic entity to show the economic resources controlled by the group, the obligations of the group and results the group achieves with its resources. Scope 1. This Standard should be applied in the preparation and presentation of consolidated financial statements for a group of enterprises under the control of a parent. 2. This Standard should also be applied in accounting for investments in subsidiaries in the separate financial statements of a parent. 3. In the preparation of consolidated financial statements, other Accounting Standards also apply in the same manner as they apply to the separate statements. 4. This Standard does not deal with: (a) methods of accounting for amalgamations and their effects on consolidation, including goodwill arising on amalgamation (see AS 14, Accounting for Amalgamations); (b) accounting for investments in associates (at present governed by AS 13, Accounting for Investments6 ); and (c) accounting for investments in joint ventures (at present governed by AS 13, Accounting for Investments7 ). Definitions 5. For the purpose of this Standard, the following terms are used with the meanings specified: 5.1 Control: (a) the ownership, directly or indirectly through subsidiary(ies), of more than one-half of the voting power of an enterprise; or (b) control of the composition of the board of directors in the case of a company or of the composition of the corresponding governing body in case of any other enterprise so as to obtain economic benefits from its activities. 5.2 A subsidiary is an enterprise that is controlled by another enterprise (known as the parent). 5.3 A parent is an enterprise that has one or more subsidiaries. 5.4 A group is a parent and all its subsidiaries. 5.5 Consolidated financial statements are the financial statements of a group presented as those of a single enterprise. 5.6 Equity is the residual interest in the assets of an enterprise after deducting all its liabilities. 5.7 Minority interest is that part of the net results of operations and of the net assets of a subsidiary attributable to interests which are not owned, directly or indirectly through subsidiary(ies), by the parent. 5 It is clarified that AS 21 is mandatory if an enterprise presents consolidated financial statements. In other words, the accounting standard does not mandate an enterprise to present consolidated financial statements but, if the enterprise presents consolidated financial statements for complying with the requirements of any statute or otherwise, it should prepare and present consolidated financial statements in accordance with AS 21. 6 Accounting Standard (AS) 23, ‘Accounting for Investments in Associates in Consolidated Financial Statements’, specifies the requirements relating to accounting for investments in associates in Consolidated Financial Statements. 7 Accounting Standard (AS) 27, ‘Financial Reporting of Interests in Joint Ventures’, specifies the requirements relating to accounting for investments in joint ventures.90 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 6. Consolidated financial statements normally include consolidated balance sheet, consolidated statement of profit and loss, and notes, other statements and explanatory material that form an integral part thereof. Consolidated cash flow statement is presented in case a parent presents its own cash flow statement. The consolidated financial statements are presented, to the extent possible, in the same format as that adopted by the parent for its separate financial statements. Explanation: All the notes appearing in the separate financial statements of the parent enterprise and its subsidiaries need not be included in the notes to the consolidated financial statements. For preparing consolidated financial statements, the following principles may be observed in respect of notes and other explanatory material that form an integral part thereof: (a) Notes which are necessary for presenting a true and fair view of the consolidated financial statements are included in the consolidated financial statements as an integral part thereof. (b) Only the notes involving items which are material need to be disclosed. Materiality for this purpose is assessed in relation to the information contained in consolidated financial statements. In view of this, it is possible that certain notes which are disclosed in separate financial statements of a parent or a subsidiary would not be required to be disclosed in the consolidated financial statements when the test of materiality is applied in the context of consolidated financial statements. (c) Additional statutory information disclosed in separate financial statements of the subsidiary and/or a parent having no bearing on the true and fair view of the consolidated financial statements need not be disclosed in the consolidated financial statements. An illustration of such information in the case of companies is attached to the Standard. Presentation of Consolidated Financial Statements 7. A parent which presents consolidated financial statements should present these statements in addition to its separate financial statements. 8. Users of the financial statements of a parent are usually concerned with, and need to be informed about, the financial position and results of operations of not only the enterprise itself but also of the group as a whole. This need is served by providing the users – (a) separate financial statements of the parent; and (b) consolidated financial statements, which present financial information about the group as that of a single enterprise without regard to the legal boundaries of the separate legal entities. Scope of Consolidated Financial Statements 9. A parent which presents consolidated financial statements should consolidate all subsidiaries, domestic as well as foreign, other than those referred to in paragraph 11. Where an enterprise does not have a subsidiary but has an associate and/or a joint venture such an enterprise should also prepare consolidated financial statements in accordance with Accounting Standard (AS) 23, Accounting for Associates in Consolidated Financial Statements, and Accounting Standard (AS) 27, Financial Reporting of Interests in Joint Ventures respectively. 10. The consolidated financial statements are prepared on the basis of financial statements of parent and all enterprises that are controlled by the parent, other than those subsidiaries excluded for the reasons set out in paragraph 11. Control exists when the parent owns, directly or indirectly through subsidiary(ies), more than one-half of the voting power of an enterprise. Control also exists when an enterprise controls the composition of the board of directors (in the case of a company) or of the corresponding governing body (in case of an enterprise not being a company) so as to obtain economic benefits from its activities. An enterprise may control the composition of the governing bodies of entities such as gratuity trust, provident fund trust etc. Since the objective of control over such entities is not to obtain economic benefits from their activities, these are not considered for the purpose of preparation of consolidated financial statements. For the purpose of this Standard, an enterprise is considered to control the composition of: (i) the board of directors of a company, if it has the power, without the consent or concurrence of any other person, to appoint or remove all or a majority of directors of that company. An enterprise is deemed to have the power to appoint a director, if any of the following conditions is satisfied: (a) a person cannot be appointed as director without the exercise in his favour by that enterprise of such a power as aforesaid; or (b) a person’s appointment as director follows necessarily from his appointment to a position held by him in that enterprise; or (c) the director is nominated by that enterprise or a subsidiary thereof.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 91 (ii) the governing body of an enterprise that is not a company, if it has the power, without the consent or the concurrence of any other person, to appoint or remove all or a majority of members of the governing body of that other enterprise. An enterprise is deemed to have the power to appoint a member, if any of the following conditions is satisfied: (a) a person cannot be appointed as member of the governing body without the exercise in his favour by that other enterprise of such a power as aforesaid; or (b) a person’s appointment as member of the governing body follows necessarily from his appointment to a position held by him in that other enterprise; or (c) the member of the governing body is nominated by that other enterprise. Explanation: It is possible that an enterprise is controlled by two enterprises – one controls by virtue of ownership of majority of the voting power of that enterprise and the other controls, by virtue of an agreement or otherwise, the composition of the board of directors so as to obtain economic benefits from its activities. In such a rare situation, when an enterprise is controlled by two enterprises as per the definition of ‘control’, the first mentioned enterprise will be considered as subsidiary of both the controlling enterprises within the meaning of this Standard and, therefore, both the enterprises need to consolidate the financial statements of that enterprise as per the requirements of this Standard. 11. A subsidiary should be excluded from consolidation when: (a) control is intended to be temporary because the subsidiary is acquired and held exclusively with a view to its subsequent disposal in the near future; or (b) it operates under severe long-term restrictions which significantly impair its ability to transfer funds to the parent. In consolidated financial statements, investments in such subsidiaries should be accounted for in accordance with Accounting Standard (AS) 13, Accounting for Investments. The reasons for not consolidating a subsidiary should be disclosed in the consolidated financial statements. Explanation: (a) Where an enterprise owns majority of voting power by virtue of ownership of the shares of another enterprise and all the shares are held as ‘stock-in-trade’ and are acquired and held exclusively with a view to their subsequent disposal in the near future, the control by the first mentioned enterprise is considered to be temporary within the meaning of paragraph 11(a). (b) The period of time, which is considered as near future for the purposes of this Standard primarily depends on the facts and circumstances of each case. However, ordinarily, the meaning of the words ‘near future’ is considered as not more than twelve months from acquisition of relevant investments unless a longer period can be justified on the basis of facts and circumstances of the case. The intention with regard to disposal of the relevant investment is considered at the time of acquisition of the investment. Accordingly, if the relevant investment is acquired without an intention to its subsequent disposal in near future, and subsequently, it is decided to dispose off the investment, such an investment is not excluded from consolidation, until the investment is actually disposed off. Conversely, if the relevant investment is acquired with an intention to its subsequent disposal in near future, but, due to some valid reasons, it could not be disposed off within that period, the same will continue to be excluded from consolidation, provided there is no change in the intention. 12. Exclusion of a subsidiary from consolidation on the ground that its business activities are dissimilar from those of the other enterprises within the group is not justified because better information is provided by consolidating such subsidiaries and disclosing additional information in the consolidated financial statements about the different business activities of subsidiaries. For example, the disclosures required by Accounting Standard (AS) 17, Segment Reporting, help to explain the significance of different business activities within the group. Consolidation Procedures 13. In preparing consolidated financial statements, the financial statements of the parent and its subsidiaries should be combined on a line by line basis by adding together like items of assets, liabilities, income and expenses. In order that the consolidated financial statements present financial information about the group as that of a single enterprise, the following steps should be taken:92 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (a) the cost to the parent of its investment in each subsidiary and the parent’s portion of equity of each subsidiary, at the date on which investment in each subsidiary is made, should be eliminated; (b) any excess of the cost to the parent of its investment in a subsidiary over the parent’s portion of equity of the subsidiary, at the date on which investment in the subsidiary is made, should be described as goodwill to be recognised as an asset in the consolidated financial statements; (c) when the cost to the parent of its investment in a subsidiary is less than the parent’s portion of equity of the subsidiary, at the date on which investment in the subsidiary is made, the difference should be treated as a capital reserve in the consolidated financial statements; (d) minority interests in the net income of consolidated subsidiaries for the reporting period should be identified and adjusted against the income of the group in order to arrive at the net income attributable to the owners of the parent; and (e) minority interests in the net assets of consolidated subsidiaries should be identified and presented in the consolidated balance sheet separately from liabilities and the equity of the parent’s shareholders. Minority interests in the net assets consist of: (i) the amount of equity attributable to minorities at the date on which investment in a subsidiary is made; and (ii) the minorities’ share of movements in equity since the date the parent-subsidiary relationship came in existence. Where the carrying amount of the investment in the subsidiary is different from its cost, the carrying amount is considered for the purpose of above computations. Explanation: (a) The tax expense (comprising current tax and deferred tax) to be shown in the consolidated financial statements should be the aggregate of the amounts of tax expense appearing in the separate financial statements of the parent and its subsidiaries. (b) The parent’s share in the post-acquisition reserves of a subsidiary, forming part of the corresponding reserves in the consolidated balance sheet, is not required to be disclosed separately in the consolidated balance sheet keeping in view the objective of consolidated financial statements to present financial information of the group as a whole. In view of this, the consolidated reserves disclosed in the consolidated balance sheet are inclusive of the parent’s share in the post-acquisition reserves of a subsidiary. 14. The parent’s portion of equity in a subsidiary, at the date on which investment is made, is determined on the basis of information contained in the financial statements of the subsidiary as on the date of investment. However, if the financial statements of a subsidiary, as on the date of investment, are not available and if it is impracticable to draw the financial statements of the subsidiary as on that date, financial statements of the subsidiary for the immediately preceding period are used as a basis for consolidation. Adjustments are made to these financial statements for the effects of significant transactions or other events that occur between the date of such financial statements and the date of investment in the subsidiary. 15. If an enterprise makes two or more investments in another enterprise at different dates and eventually obtains control of the other enterprise, the consolidated financial statements are presented only from the date on which holding-subsidiary relationship comes in existence. If two or more investments are made over a period of time, the equity of the subsidiary at the date of investment, for the purposes of paragraph 13 above, is generally determined on a step-by-step basis; however, if small investments are made over a period of time and then an investment is made that results in control, the date of the latest investment, as a practicable measure, may be considered as the date of investment. 16. Intragroup balances and intragroup transactions and resulting unrealised profits should be eliminated in full. Unrealised losses resulting from intragroup transactions should also be eliminated unless cost cannot be recovered. 17. Intragroup balances and intragroup transactions, including sales, expenses and dividends, are eliminated in full. Unrealised profits resulting from intragroup transactions that are included in the carrying amount of assets, such as inventory and fixed assets, are eliminated in full. Unrealised losses resulting from intragroup transactions that are deducted in arriving at the carrying amount of assets are also eliminated unless cost cannot be recovered.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 93 18. The financial statements used in the consolidation should be drawn up to the same reporting date. If it is not practicable to draw up the financial statements of one or more subsidiaries to such date and, accordingly, those financial statements are drawn up to different reporting dates, adjustments should be made for the effects of significant transactions or other events that occur between those dates and the date of the parent’s financial statements. In any case, the difference between reporting dates should not be more than six months. 19. The financial statements of the parent and its subsidiaries used in the preparation of the consolidated financial statements are usually drawn up to the same date. When the reporting dates are different, the subsidiary often prepares, for consolidation purposes, statements as at the same date as that of the parent. When it is impracticable to do this, financial statements drawn up to different reporting dates may be used provided the difference in reporting dates is not more than six months. The consistency principle requires that the length of the reporting periods and any difference in the reporting dates should be the same from period to period. 20. Consolidated financial statements should be prepared using uniform accounting policies for like transactions and other events in similar circumstances. If it is not practicable to use uniform accounting policies in preparing the consolidated financial statements, that fact should be disclosed together with the proportions of the items in the consolidated financial statements to which the different accounting policies have been applied. 21. If a member of the group uses accounting policies other than those adopted in the consolidated financial statements for like transactions and events in similar circumstances, appropriate adjustments are made to its financial statements when they are used in preparing the consolidated financial statements. 22. The results of operations of a subsidiary are included in the consolidated financial statements as from the date on which parent-subsidiary relationship came in existence. The results of operations of a subsidiary with which parent-subsidiary relationship ceases to exist are included in the consolidated statement of profit and loss until the date of cessation of the relationship. The difference between the proceeds from the disposal of investment in a subsidiary and the carrying amount of its assets less liabilities as of the date of disposal is recognised in the consolidated statement of profit and loss as the profit or loss on the disposal of the investment in the subsidiary. In order to ensure the comparability of the financial statements from one accounting period to the next, supplementary information is often provided about the effect of the acquisition and disposal of subsidiaries on the financial position at the reporting date and the results for the reporting period and on the corresponding amounts for the preceding period. 23. An investment in an enterprise should be accounted for in accordance with Accounting Standard (AS) 13, Accounting for Investments, from the date that the enterprise ceases to be a subsidiary and does not become an associate8. 24. The carrying amount of the investment at the date that it ceases to be a subsidiary is regarded as cost thereafter. 25. Minority interests should be presented in the consolidated balance sheet separately from liabilities and the equity of the parent’s shareholders. Minority interests in the income of the group should also be separately presented. 26. The losses applicable to the minority in a consolidated subsidiary may exceed the minority interest in the equity of the subsidiary. The excess, and any further losses applicable to the minority, are adjusted against the majority interest except to the extent that the minority has a binding obligation to, and is able to, make good the losses. If the subsidiary subsequently reports profits, all such profits are allocated to the majority interest until the minority’s share of losses previously absorbed by the majority has been recovered. 27. If a subsidiary has outstanding cumulative preference shares which are held outside the group, the parent computes its share of profits or losses after adjusting for the subsidiary’s preference dividends, whether or not dividends have been declared. Accounting for Investments in Subsidiaries in a Parent’s Separate Financial Statements 28. In a parent’s separate financial statements, investments in subsidiaries should be accounted for in accordance with Accounting Standard (AS) 13, Accounting for Investments. 8 Accounting Standard (AS) 23, ‘Accounting for Investments in Associates in Consolidated Financial Statements’, defines the term ‘associate’ and specifies the requirements relating to accounting for investments in associates in consolidated Financial Statements.94 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Disclosure 29. In addition to disclosures required by paragraph 11 and 20, following disclosures should be made: (a) in consolidated financial statements a list of all subsidiaries including the name, country of incorporation or residence, proportion of ownership interest and, if different, proportion of voting power held; (b) in consolidated financial statements, where applicable: (i) the nature of the relationship between the parent and a subsidiary, if the parent does not own, directly or indirectly through subsidiaries, more than one-half of the voting power of the subsidiary; (ii) the effect of the acquisition and disposal of subsidiaries on the financial position at the reporting date, the results for the reporting period and on the corresponding amounts for the preceding period; and (iii) the names of the subsidiary(ies) of which reporting date(s) is/are different from that of the parent and the difference in reporting dates. Transitional Provisions 30. On the first occasion that consolidated financial statements are presented, comparative figures for the previous period need not be presented. In all subsequent years full comparative figures for the previous period should be presented in the consolidated financial statements. Illustration Note: This illustration does not form part of the Accounting Standard. Its purpose is to assist in clarifying the meaning of the Accounting Standard. In the case of companies, the information such as the following given in the notes to the separate financial statements of the parent and/or the subsidiary, need not be included in the consolidated financial statements: (i) Source from which bonus shares are issued, e.g., capitalisation of profits or Reserves or from Share Premium Account. (ii) Disclosure of all unutilised monies out of the issue indicating the form in which such unutilised funds have been invested. (iii) The name(s) of small scale industrial undertaking(s) to whom the company owe any sum together with interest outstanding for more than thirty days. (iv) A statement of investments (whether shown under “Investment” or under “Current Assets” as stock-in-trade) separately classifying trade investments and other investments, showing the names of the bodies corporate (indicating separately the names of the bodies corporate under the same management) in whose shares or debentures, investments have been made (including all investments, whether existing or not, made subsequent to the date as at which the previous balance sheet was made out) and the nature and extent of the investment so made in each such body corporate. (v) Quantitative information in respect of sales, raw materials consumed, opening and closing stocks of goods produced/ traded and purchases made, wherever applicable. (vi) A statement showing the computation of net profits in accordance with section 198 of the Companies Act, 2013, with relevant details of the calculation of the commissions payable by way of percentage of such profits to the directors (including managing directors) or manager (if any). (vii) In the case of manufacturing companies, quantitative information in regard to the licensed capacity (where licence is in force); the installed capacity; and the actual production. (viii) Value of imports calculated on C.I.F. basis by the company during the financial year in respect of : (a) raw materials; (b) components and spare parts; (c) capital goods. (ix) Expenditure in foreign currency during the financial year on account of royalty, know-how, professional, consultation fees, interest, and other matters. (x) Value of all imported raw materials, spare parts and components consumed during the financial year and the value of all indigenous raw materials, spare parts and components similarly consumed and the percentage of each to the total consumption.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 95 (xi) The amount remitted during the year in foreign currencies on account of dividends, with a specific mention of the number of non-resident shareholders, the number of shares held by them on which the dividends were due and the year to which the dividends related. (xii) Earnings in foreign exchange classified under the following heads, namely: (a) export of goods calculated on F.O.B. basis; (b) royalty, know-how, professional and consultation fees; (c) interest and dividend; (d) other income, indicating the nature thereof”. 12. In the principal rules, in the “ANNEXURE”, under the heading “ACCOUNTING STANDARDS”, for Accounting Standard (AS) 29, the following Accounting Standard shall be substituted, namely:- “Accounting Standard (AS) 29 Provisions, Contingent Liabilities and Contingent Assets (This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. Paragraphs set in bold italic type indicate the main principles. This Accounting Standard should be read in the context of its objective and the General Instructions contained in part A of the Annexure to the Notification.) Pursuant to this Accounting Standard coming into effect, all paragraphs of Accounting Standard (AS) 4, Contingencies and Events Occurring After the Balance Sheet Date, that deal with contingencies (viz., paragraphs 1 (a), 2, 3.1, 4 (4.1 to 4.4), 5 (5.1 to 5.6), 6, 7 (7.1 to 7.3), 9.1 (relevant portion), 9.2, 10, 11, 12 and 16), stand withdrawn except to the extent they deal with impairment of assets not covered by other Indian Accounting Standards. Objective The objective of this Standard is to ensure that appropriate recognition criteria and measurement bases are applied to provisions and contingent liabilities and that sufficient information is disclosed in the notes to the financial statements to enable users to understand their nature, timing and amount. The objective of this Standard is also to lay down appropriate accounting for contingent assets. Scope 1. This Standard should be applied in accounting for provisions and contingent liabilities and in dealing with contingent assets, except: (a) those resulting from financial instruments9 that are carried at fair value; (b) those resulting from executory contracts, except where the contract is onerous; Explanation : (i) An ‘onerous contract’ is a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. Thus, for a contract to qualify as an onerous contract, the unavoidable costs of meeting the obligation under the contract should exceed the economic benefits expected to be received under it. The unavoidable costs under a contract reflect the least net cost of exiting from the contract, which is the lower of the cost of fulfilling it and any compensation or penalties arising from failure to fulfill it. (ii) If an enterprise has a contract that is onerous, the present obligation under the contract is recognised and measured as a provision as per this Statement. The application of the above explanation is illustrated in Illustration 10 of Illustration C attached to the Standard. (c) those arising in insurance enterprises from contracts with policy-holders; and (d) those covered by another Accounting Standard. 2. This Standard applies to financial instruments (including guarantees) that are not carried at fair value. 3. Executory contracts are contracts under which neither party has performed any of its obligations or both parties have partially performed their obligations to an equal extent. This Standard does not apply to executory contracts unless they are onerous. 9 For the purpose of this Standard, the term ‘financial instruments’ shall have the same meaning as in Accounting Standard (AS) 20, Earnings Per Share96 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 4. This Standard applies to provisions, contingent liabilities and contingent assets of insurance enterprises other than those arising from contracts with policy-holders. 5. Where another Accounting Standard deals with a specific type of provision, contingent liability or contingent asset, an enterprise applies that Standard instead of this Standard. For example, certain types of provisions are also addressed in Accounting Standards on: (a) construction contracts (see AS 7, Construction Contracts); (b) taxes on income (see AS 22, Accounting for Taxes on Income); (c) leases (see AS 19, Leases) . However, as AS 19 contains no specific requirements to deal with operating leases that have become onerous, this Statement applies to such cases; and (d) retirement benefits (see AS 15, Accounting for Retirement Benefits in the Financial Statements of Employers). 6. Some amounts treated as provisions may relate to the recognition of revenue, for example where an enterprise gives guarantees in exchange for a fee. This Standard does not address the recognition of revenue. AS 9, Revenue Recognition, identifies the circumstances in which revenue is recognised and provides practical guidance on the application of the recognition criteria. This Standard does not change the requirements of AS 9. 7. This Standard defines provisions as liabilities which can be measured only by using a substantial degree of estimation. The term ‘provision’ is also used in the context of items such as depreciation, impairment of assets and doubtful debts: these are adjustments to the carrying amounts of assets and are not addressed in this Standard. 8. Other Accounting Standards specify whether expenditures are treated as assets or as expenses. These issues are not addressed in this Standard. Accordingly, this Standard neither prohibits nor requires capitalisation of the costs recognised when a provision is made. 9. This Standard applies to provisions for restructuring (including discontinuing operations). Where a restructuring meets the definition of a discontinuing operation, additional disclosures are required by AS 24, Discontinuing Operations. Definitions 10. The following terms are used in this Standard with the meanings specified: 10.1 A provision is a liability which can be measured only by using a substantial degree of estimation. 10.2 A liability is a present obligation of the enterprise arising from past events, the settlement of which is expected to result in an outflow from the enterprise of resources embodying economic benefits. 10.3 An obligating event is an event that creates an obligation that results in an enterprise having no realistic alternative to settling that obligation. 10.4 A contingent liability is: (a) a possible obligation that arises from past events and the existence of which will be confirmed only by the occurrence or non occurrence of one or more uncertain future events not wholly within the control of the enterprise; or (b) a present obligation that arises from past events but is not recognised because: (i) it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or (ii) a reliable estimate of the amount of the obligation cannot be made. 10.5 A contingent asset is a possible asset that arises from past events the existence of which will be confirmed only by the occurrence or nonoccurrence of one or more uncertain future events not wholly within the control of the enterprise. 10.6 Present obligation - an obligation is a present obligation if, based on the evidence available, its existence at the balance sheet date is considered probable, i.e., more likely than not.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 97 10.7 Possible obligation - an obligation is a possible obligation if, based on the evidence available, its existence at the balance sheet date is considered not probable. 10.8 A restructuring is a programme that is planned and controlled by management, and materially changes either: (a) the scope of a business undertaken by an enterprise; or (b) the manner in which that business is conducted. 11. An obligation is a duty or responsibility to act or perform in a certain way. Obligations may be legally enforceable as a consequence of a binding contract or statutory requirement. Obligations also arise from normal business practice, custom and a desire to maintain good business relations or act in an equitable manner. 12. Provisions can be distinguished from other liabilities such as trade payables and accruals because in the measurement of provisions substantial degree of estimation is involved with regard to the future expenditure required in settlement. By contrast: (a) trade payables are liabilities to pay for goods or services that have been received or supplied and have been invoiced or formally agreed with the supplier; and (b) accruals are liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees. Although it is sometimes necessary to estimate the amount of accruals, the degree of estimation is generally much less than that for provisions. 13. In this Standard, the term ‘contingent’ is used for liabilities and assets that are not recognised because their existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the enterprise. In addition, the term ‘contingent liability’ is used for liabilities that do not meet the recognition criteria. Recognition Provisions 14. A provision should be recognised when: (a) an enterprise has a present obligation as a result of a past event; (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made of the amount of the obligation. If these conditions are not met, no provision should be recognised. Present Obligation 15. In almost all cases it will be clear whether a past event has given rise to a present obligation. In rare cases, for example in a lawsuit, it may be disputed either whether certain events have occurred or whether those events result in a present obligation. In such a case, an enterprise determines whether a present obligation exists at the balance sheet date by taking account of all available evidence, including, for example, the opinion of experts. The evidence considered includes any additional evidence provided by events after the balance sheet date. On the basis of such evidence: (a) where it is more likely than not that a present obligation exists at the balance sheet date, the enterprise recognises a provision (if the recognition criteria are met); and (b) where it is more likely that no present obligation exists at the balance sheet date, the enterprise discloses a contingent liability, unless the possibility of an outflow of resources embodying economic benefits is remote (see paragraph 68). Past Event 16. A past event that leads to a present obligation is called an obligating event. For an event to be an obligating event, it is necessary that the enterprise has no realistic alternative to settling the obligation created by the event.98 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 17. Financial statements deal with the financial position of an enterprise at the end of its reporting period and not its possible position in the future. Therefore, no provision is recognised for costs that need to be incurred to operate in the future. The only liabilities recognised in an enterprise’s balance sheet are those that exist at the balance sheet date. 18. It is only those obligations arising from past events existing independently of an enterprise’s future actions (i.e. the future conduct of its business) that are recognised as provisions. Examples of such obligations are penalties or clean-up costs for unlawful environmental damage, both of which would lead to an outflow of resources embodying economic benefits in settlement regardless of the future actions of the enterprise. Similarly, an enterprise recognises a provision for the decommissioning costs of an oil installation to the extent that the enterprise is obliged to rectify damage already caused. In contrast, because of commercial pressures or legal requirements, an enterprise may intend or need to carry out expenditure to operate in a particular way in the future (for example, by fitting smoke filters in a certain type of factory). Because the enterprise can avoid the future expenditure by its future actions, for example by changing its method of operation, it has no present obligation for that future expenditure and no provision is recognised. 19. An obligation always involves another party to whom the obligation is owed. It is not necessary, however, to know the identity of the party to whom the obligation is owed — indeed the obligation may be to the public at large. 20. An event that does not give rise to an obligation immediately may do so at a later date, because of changes in the law. For example, when environmental damage is caused there may be no obligation to remedy the consequences. However, the causing of the damage will become an obligating event when a new law requires the existing damage to be rectified. 21. Where details of a proposed new law have yet to be finalised, an obligation arises only when the legislation is virtually certain to be enacted. Differences in circumstances surrounding enactment usually make it impossible to specify a single event that would make the enactment of a law virtually certain. In many cases it will be impossible to be virtually certain of the enactment of a law until it is enacted. Probable Outflow of Resources Embodying Economic Benefits 22. For a liability to qualify for recognition there must be not only a present obligation but also the probability of an outflow of resources embodying economic benefits to settle that obligation. For the purpose of this Standard10 , an outflow of resources or other event is regarded as probable if the event is more likely than not to occur, i.e., the probability that the event will occur is greater than the probability that it will not. Where it is not probable that a present obligation exists, an enterprise discloses a contingent liability, unless the possibility of an outflow of resources embodying economic benefits is remote (see paragraph 68). 23. Where there are a number of similar obligations (e.g. product warranties or similar contracts) the probability that an outflow will be required in settlement is determined by considering the class of obligations as a whole. Although the likelihood of outflow for any one item may be small, it may well be probable that some outflow of resources will be needed to settle the class of obligations as a whole. If that is the case, a provision is recognised (if the other recognition criteria are met). Reliable Estimate of the Obligation 24. The use of estimates is an essential part of the preparation of financial statements and does not undermine their reliability. This is especially true in the case of provisions, which by their nature involve a greater degree of estimation than most other items. Except in extremely rare cases, an enterprise will be able to determine a range of possible outcomes and can therefore make an estimate of the obligation that is reliable to use in recognising a provision. 25. In the extremely rare case where no reliable estimate can be made, a liability exists that cannot be recognised. That liability is disclosed as a contingent liability (see paragraph 68). Contingent Liabilities 26. An enterprise should not recognise a contingent liability. 27. A contingent liability is disclosed, as required by paragraph 68, unless the possibility of an outflow of resources embodying economic benefits is remote. 10 The interpretation of ‘probable’ in this Standard as ‘more likely than not’ does not necessarily apply in other Accounting Standards¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 99 28. Where an enterprise is jointly and severally liable for an obligation, the part of the obligation that is expected to be met by other parties is treated as a contingent liability. The enterprise recognises a provision for the part of the obligation for which an outflow of resources embodying economic benefits is probable, except in the extremely rare circumstances where no reliable estimate can be made (see paragraph 14). 29. Contingent liabilities may develop in a way not initially expected. Therefore, they are assessed continually to determine whether an outflow of resources embodying economic benefits has become probable. If it becomes probable that an outflow of future economic benefits will be required for an item previously dealt with as a contingent liability, a provision is recognised in accordance with paragraph 14 in the financial statements of the period in which the change in probability occurs (except in the extremely rare circumstances where no reliable estimate can be made). Contingent Assets 30. An enterprise should not recognise a contingent asset. 31. Contingent assets usually arise from unplanned or other unexpected events that give rise to the possibility of an inflow of economic benefits to the enterprise. An example is a claim that an enterprise is pursuing through legal processes, where the outcome is uncertain. 32. Contingent assets are not recognised in financial statements since this may result in the recognition of income that may never be realised. However, when the realisation of income is virtually certain, then the related asset is not a contingent asset and its recognition is appropriate. 33. A contingent asset is not disclosed in the financial statements. It is usually disclosed in the report of the approving authority (Board of Directors in the case of a company, and, the corresponding approving authority in the case of any other enterprise), where an inflow of economic benefits is probable. 34. Contingent assets are assessed continually and if it has become virtually certain that an inflow of economic benefits will arise, the asset and the related income are recognised in the financial statements of the period in which the change occurs. Measurement Best Estimate 35. The amount recognised as a provision should be the best estimate of the expenditure required to settle the present obligation at the balance sheet date. The amount of a provision should not be discounted to its present value except in case of decommissioning, restoration and similar liabilities that are recognised as cost of Property, Plant and Equipment. The discount rate (or rates) should be a pre-tax rate (or rates) that reflect(s) current market assessments of the time value of money and the risks specific to the liability. The discount rate(s) should not reflect risks for which future cash flow estimates have been adjusted. Periodic unwinding of discount should be recognised in the statement of profit and loss. 36. The estimates of outcome and financial effect are determined by the judgment of the management of the enterprise, supplemented by experience of similar transactions and, in some cases, reports from independent experts. The evidence considered includes any additional evidence provided by events after the balance sheet date. 37. The provision is measured before tax; the tax consequences of the provision, and changes in it, are dealt with under AS 22, Accounting for Taxes on Income. Risks and Uncertainties 38. The risks and uncertainties that inevitably surround many events and circumstances should be taken into account in reaching the best estimate of a provision. 39. Risk describes variability of outcome. A risk adjustment may increase the amount at which a liability is measured. Caution is needed in making judgments under conditions of uncertainty, so that income or assets are not overstated and expenses or liabilities are not understated. However, uncertainty does not justify the creation of excessive provisions or a deliberate overstatement of liabilities. For example, if the projected costs of a particularly adverse outcome are estimated on a prudent basis, that outcome is not then deliberately treated as more probable than is realistically the case. Care is needed to avoid duplicating adjustments for risk and uncertainty with consequent overstatement of a provision.100 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 40. Disclosure of the uncertainties surrounding the amount of the expenditure is made under paragraph 67(b). Future Events 41. Future events that may affect the amount required to settle an obligation should be reflected in the amount of a provision where there is sufficient objective evidence that they will occur. 42. Expected future events may be particularly important in measuring provisions. For example, an enterprise may believe that the cost of cleaning up a site at the end of its life will be reduced by future changes in technology. The amount recognised reflects a reasonable expectation of technically qualified, objective observers, taking account of all available evidence as to the technology that will be available at the time of the clean-up. Thus, it is appropriate to include, for example, expected cost reductions associated with increased experience in applying existing technology or the expected cost of applying existing technology to a larger or more complex clean-up operation than has previously been carried out. However, an enterprise does not anticipate the development of a completely new technology for cleaning up unless it is supported by sufficient objective evidence. 43. The effect of possible new legislation is taken into consideration in measuring an existing obligation when sufficient objective evidence exists that the legislation is virtually certain to be enacted. The variety of circumstances that arise in practice usually makes it impossible to specify a single event that will provide sufficient, objective evidence in every case. Evidence is required both of what legislation will demand and of whether it is virtually certain to be enacted and implemented in due course. In many cases sufficient objective evidence will not exist until the new legislation is enacted. Expected Disposal of Assets 44. Gains from the expected disposal of assets should not be taken into account in measuring a provision. 45. Gains on the expected disposal of assets are not taken into account in measuring a provision, even if the expected disposal is closely linked to the event giving rise to the provision. Instead, an enterprise recognises gains on expected disposals of assets at the time specified by the Accounting Standard dealing with the assets concerned. Reimbursements 46. Where some or all of the expenditure required to settle a provision is expected to be reimbursed by another party, the reimbursement should be recognised when, and only when, it is virtually certain that reimbursement will be received if the enterprise settles the obligation. The reimbursement should be treated as a separate asset. The amount recognised for the reimbursement should not exceed the amount of the provision. 47. In the statement of profit and loss, the expense relating to a provision may be presented net of the amount recognised for a reimbursement. 48. Sometimes, an enterprise is able to look to another party to pay part or all of the expenditure required to settle a provision (for example, through insurance contracts, indemnity clauses or suppliers’ warranties). The other party may either reimburse amounts paid by the enterprise or pay the amounts directly. 49. In most cases, the enterprise will remain liable for the whole of the amount in question so that the enterprise would have to settle the full amount if the third party failed to pay for any reason. In this situation, a provision is recognised for the full amount of the liability, and a separate asset for the expected reimbursement is recognised when it is virtually certain that reimbursement will be received if the enterprise settles the liability. 50. In some cases, the enterprise will not be liable for the costs in question if the third party fails to pay. In such a case, the enterprise has no liability for those costs and they are not included in the provision. 51. As noted in paragraph 28, an obligation for which an enterprise is jointly and severally liable is a contingent liability to the extent that it is expected that the obligation will be settled by the other parties. Changes in Provisions 52. Provisions should be reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision should be reversed.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 101 Use of Provisions 53. A provision should be used only for expenditures for which the provision was originally recognised. 54. Only expenditures that relate to the original provision are adjusted against it. Adjusting expenditures against a provision that was originally recognised for another purpose would conceal the impact of two different events. Application of the Recognition and Measurement Rules Future Operating Losses 55. Provisions should not be recognised for future operating losses. 56. Future operating losses do not meet the definition of a liability in paragraph 10 and the general recognition criteria set out for provisions in paragraph 14. 57. An expectation of future operating losses is an indication that certain assets of the operation may be impaired. An enterprise tests these assets for impairment under Accounting Standard (AS) 28, Impairment of Assets. Restructuring 58. The following are examples of events that may fall under the definition of restructuring: (a) sale or termination of a line of business; (b) the closure of business locations in a country or region or the relocation of business activities from one country or region to another; (c) changes in management structure, for example, eliminating a layer of management; and (d) fundamental re-organisations that have a material effect on the nature and focus of the enterprise’s operations. 59. A provision for restructuring costs is recognised only when the recognition criteria for provisions set out in paragraph 14 are met. 60. No obligation arises for the sale of an operation until the enterprise is committed to the sale, i.e., there is a binding sale agreement. 61. An enterprise cannot be committed to the sale until a purchaser has been identified and there is a binding sale agreement. Until there is a binding sale agreement, the enterprise will be able to change its mind and indeed will have to take another course of action if a purchaser cannot be found on acceptable terms. When the sale of an operation is envisaged as part of a restructuring, the assets of the operation are reviewed for impairment under Accounting Standard (AS) 28, Impairment of Assets. 62. A restructuring provision should include only the direct expenditures arising from the restructuring, which are those that are both: (a) necessarily entailed by the restructuring; and (b) not associated with the ongoing activities of the enterprise. 63. A restructuring provision does not include such costs as: (a) retraining or relocating continuing staff; (b) marketing; or (c) investment in new systems and distribution networks. These expenditures relate to the future conduct of the business and are not liabilities for restructuring at the balance sheet date. Such expenditures are recognised on the same basis as if they arose independently of a restructuring.102 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 64. Identifiable future operating losses up to the date of a restructuring are not included in a provision. 65. As required by paragraph 44, gains on the expected disposal of assets are not taken into account in measuring a restructuring provision, even if the sale of assets is envisaged as part of the restructuring. Disclosure 66. For each class of provision, an enterprise should disclose: (a) the carrying amount at the beginning and end of the period; (b) additional provisions made in the period, including increases to existing provisions; (c) amounts used (i.e. incurred and charged against the provision) during the period; and (d) unused amounts reversed during the period. Provided that a Small and Medium-sized Company, as defined in the Notification, may not comply with paragraph 66 above. 67. An enterprise should disclose the following for each class of provision: (a) a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits; (b) an indication of the uncertainties about those outflows. Where necessary to provide adequate information, an enterprise should disclose the major assumptions made concerning future events, as addressed in paragraph 41; and (c) the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement. Provided that a Small and Medium-sized Company, as defined in the Notification, may not comply with paragraph 67 above. 68. Unless the possibility of any outflow in settlement is remote, an enterprise should disclose for each class of contingent liability at the balance sheet date a brief description of the nature of the contingent liability and, where practicable: (a) an estimate of its financial effect, measured under paragraphs 35-45; (b) an indication of the uncertainties relating to any outflow; and (c) the possibility of any reimbursement. 69. In determining which provisions or contingent liabilities may be aggregated to form a class, it is necessary to consider whether the nature of the items is sufficiently similar for a single statement about them to fulfill the requirements of paragraphs 67 (a) and (b) and 68 (a) and (b). Thus, it may be appropriate to treat as a single class of provision amounts relating to warranties of different products, but it would not be appropriate to treat as a single class amounts relating to normal warranties and amounts that are subject to legal proceedings. 70. Where a provision and a contingent liability arise from the same set of circumstances, an enterprise makes the disclosures required by paragraphs 66-68 in a way that shows the link between the provision and the contingent liability. 71. Where any of the information required by paragraph 68 is not disclosed because it is not practicable to do so, that fact should be stated. 72. In extremely rare cases, disclosure of some or all of the information required by paragraphs 66-70 can be expected to prejudice seriously the position of the enterprise in a dispute with other parties on the subject matter of the provision or contingent liability. In such cases, an enterprise need not disclose the information, but should disclose the general nature of the dispute, together with the fact that, and reason why, the information has not been disclosed.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 103 Transitional Provisions 73. All the existing provisions for decommissioning, restoration and similar liabilities (see paragraph 35) should be discounted prospectively, with the corresponding effect to the related item of property, plant and equipment. Illustration A Tables - Provisions, Contingent Liabilities and Reimbursements The purpose of this illustration is to summarise the main requirements of the Accounting Standard. It does not form part of the Accounting Standard and should be read in the context of the full text of the Accounting Standard. Provisions and Contingent Liabilities Where, as a result of past events, there may be an outflow of resources embodying future economic benefits in settlement of: (a) a present obligation the one whose existence at the balance sheet date is considered probable; or (b) a possible obligation the existence of which at the balance sheet date is considered not probable. There is a present obligation There is a possible obligation There is a possible that probably requires an or a present obligation that obligation or a present outflow of resources and a may, but probably will not, obligation where the reliable estimate can be made require an outflow of likelihood of an outflow of the amount of obligation. resources. of resources is remote. A provision is recognised No provision is recognised No provision is reco- (paragraph 14). (paragraph 26). gnised (paragraph 26). Disclosures are required for the Disclosures are required for the No disclosure is required provision (paragraphs 66 and 67) contingent liability (paragraph 68). (paragraph 68). Reimbursements Some or all of the expenditure required to settle a provision is expected to be reimbursed by another party. The enterprise has no obligation The obligation for the amount The obligation for the amount for the part of the expenditure expected to be reimbursed expected to be reimbursed to be reimbursed by the remains with the enterprise remains with the enterprise other party. and it is virtually certain and the reimbursement is not that reimbursement virtually certain if the will be received if the enterprise settles the enterprise settles the provision. provision. The enterprise has no liability The reimbursement is The expected reimbursement for the amount to be reimbursed recognised as a separate asset in is not recognised as an asset (paragraph 50). the balance sheet and may be (paragraph 46). offset against the expense in the statement of profit and loss. The amount recognised for the expected reimbursement does not exceed the liability (paragraphs 46 and 47). No disclosure is required. The reimbursement is The expected reimbursement is disclosed together with the disclosed (paragraph 67(c)). amount recognised for the reimbursement (paragraph 67(c)). Illustration B Decision Tree The purpose of the decision tree is to summarise the main recognition requirements of the Accounting Standard for provisions and contingent liabilities. The decision tree does not form part of the Accounting Standard and should be read in the context of the full text of the Accounting Standard.104 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Start Possible No Present obligation as a No obligation? result of an obligating event? Yes Yes Probable outflow? No Remote? Yes Yes Reliable estimate? Yes No (rare) Provide Disclose contingent Do nothing liability Note: in rare cases, it is not clear whether there is a present obligation. In these cases, a past event is deemed to give rise to a present obligation if, taking account of all available evidence, it is more likely than not that a present obligation exists at the balance sheet date (paragraph 15 of the Standard). Illustration C Illustration: Recognition This illustration illustrates the application of the Accounting Standard to assist in clarifying its meaning. It does not form part of the Accounting Standard. All the enterprises in the Illustrations have 31 March year ends. In all cases, it is assumed that a reliable estimate can be made of any outflows expected. In some Illustrations the circumstances described may have resulted in impairment of the assets – this aspect is not dealt with in the examples. The cross references provided in the Illustrations indicate paragraphs of the Accounting Standard that are particularly relevant. The illustration should be read in the context of the full text of the Accounting Standard. Illustration 1: Warranties A manufacturer gives warranties at the time of sale to purchasers of its product. Under the terms of the contract for sale the manufacturer undertakes to make good, by repair or replacement, manufacturing defects that become apparent within three years from the date of sale. On past experience, it is probable (i.e. more likely than not) that there will be some claims under the warranties. Present obligation as a result of a past obligating event -The obligating event is the sale of the product with a warranty, which gives rise to an obligation. An outflow of resources embodying economic benefits in settlement - Probable for the warranties as a whole (see paragraph 23). Conclusion - A provision is recognised for the best estimate of the costs of making good under the warranty products sold before the balance sheet date (see paragraphs 14 and 23). Illustration 2: Contaminated Land -Legislation Virtually Certain to be Enacted An enterprise in the oil industry causes contamination but does not clean up because there is no legislation requiring cleaning up, and the enterprise has been contaminating land for several years. At 31 March 2005 it is virtually certain that a law requiring a clean-up of land already contaminated will be enacted shortly after the year end. Present obligation as a result of a past obligating event -The obligating event is the contamination of the land because of the virtual certainty of legislation requiring cleaning up. An outflow of resources embodying economic benefits in settlement - Probable. Conclusion - A provision is recognised for the best estimate of the costs of the clean-up (see paragraphs 14 and 21). Illustration 3: Offshore Oil field An enterprise operates an offshore oil field where its licensing agreement requires it to remove the oil rig at the end of production and restore the seabed. Ninety per cent of the eventual costs relate to the removal of the oil rig and¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 105 restoration of damage caused by building it, and ten per cent arise through the extraction of oil. At the balance sheet date, the rig has been constructed but no oil has been extracted. Present obligation as a result of a past obligating event -The construction of the oil rig creates an obligation under the terms of the licence to remove the rig and restore the seabed and is thus an obligating event. At the balance sheet date, however, there is no obligation to rectify the damage that will be caused by extraction of the oil. An outflow of resources embodying economic benefits in settlement – Probable. Conclusion -A provision is recognised for the best estimate of ninety per cent of the eventual costs that relate to the removal of the oil rig and restoration of damage caused by building it (see paragraph 14). These costs are included as part of the cost of the oil rig. The ten per cent of costs that arise through the extraction of oil are recognised as a liability when the oil is extracted. Illustration 4: Refunds Policy A retail store has a policy of refunding purchases by dissatisfied customers, even though it is under no legal obligation to do so. Its policy of making refunds is generally known. Present obligation as a result of a past obligating event -The obligating event is the sale of the product, which gives rise to an obligation because obligations also arise from normal business practice, custom and a desire to maintain good business relations or act in an equitable manner. An outflow of resources embodying economic benefits in settlement Probable, a proportion of goods are returned for refund (see paragraph 23). Conclusion - A provision is recognised for the best estimate of the costs of refunds (see paragraphs 11, 14 and 23). Illustration 5: Legal Requirement to Fit Smoke Filters Under new legislation, an enterprise is required to fit smoke filters to its factories by 30 September 2005. The enterprise has not fitted the smoke filters. (a) At the balance sheet date of 31 March 2005 Present obligation as a result of a past obligating event -There is no obligation because there is no obligating event either for the costs of fitting smoke filters or for fines under the legislation. Conclusion - No provision is recognised for the cost of fitting the smoke filters (see paragraphs 14 and 16-18). (b) At the balance sheet date of 31 March 2006 Present obligation as a result of a past obligating event -There is still no obligation for the costs of fitting smoke filters because no obligating event has occurred (the fitting of the filters). However, an obligation might arise to pay fines or penalties under the legislation because the obligating event has occurred (the non-compliant operation of the factory). An outflow of resources embodying economic benefits in settlement - Assessment of probability of incurring fines and penalties by non-compliant operation depends on the details of the legislation and the stringency of the enforcement regime. Conclusion - No provision is recognised for the costs of fitting smoke filters. However, a provision is recognised for the best estimate of any fines and penalties that are more likely than not to be imposed (see paragraphs 14 and 16-18). Illustration 6: Staff Retraining as a Result of Changes in the Income Tax System The government introduces a number of changes to the income tax system. As a result of these changes, an enterprise in the financial services sector will need to retrain a large proportion of its administrative and sales work force in order to ensure continued compliance with financial services regulation. At the balance sheet date, no retraining of staff has taken place. Present obligation as a result of a past obligating event -There is no obligation because no obligating event (retraining) has taken place. Conclusion - No provision is recognised (see paragraphs 14 and 16-18). Illustration 7: A Single Guarantee During 2004-05, Enterprise A gives a guarantee of certain borrowings of Enterprise B, whose financial condition at that time is sound. During 2005-06, the financial condition of Enterprise B deteriorates and at 30 September 2005 Enterprise B goes into liquidation. (a) At 31 March 2005106 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Present obligation as a result of a past obligating event -The obligating event is the giving of the guarantee, which gives rise to an obligation. An outflow of resources embodying economic benefits in settlement No outflow of benefits is probable at 31 March 2005. Conclusion -No provision is recognised (see paragraphs 14 and 22). The guarantee is disclosed as a contingent liability unless the probability of any outflow is regarded as remote (see paragraph 68). (b) At 31 March 2006 Present obligation as a result of a past obligating event -The obligating event is the giving of the guarantee, which gives rise to a legal obligation. An outflow of resources embodying economic benefits in settlement - At 31 March 2006, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation. Conclusion -A provision is recognised for the best estimate of the obligation (see paragraphs 14 and 22). Note: This example deals with a single guarantee. If an enterprise has a portfolio of similar guarantees, it will assess that portfolio as a whole in determining whether an outflow of resources embodying economic benefit is probable (see paragraph 23). Where an enterprise gives guarantees in exchange for a fee, revenue is recognised under AS 9, Revenue Recognition. Illustration 8: A Court Case After a wedding in 2004-05, ten people died, possibly as a result of food poisoning from products sold by the enterprise. Legal proceedings are started seeking damages from the enterprise but it disputes liability. Up to the date of approval of the financial statements for the year 31 March 2005, the enterprise’s lawyers advise that it is probable that the enterprise will not be found liable. However, when the enterprise prepares the financial statements for the year 31 March 2006, its lawyers advise that, owing to developments in the case, it is probable that the enterprise will be found liable. (a) At 31 March 2005 Present obligation as a result of a past obligating event -On the basis of the evidence available when the financial statements were approved, there is no present obligation as a result of past events. Conclusion - No provision is recognised (see definition of ‘present obligation’ and paragraph 15). The matter is disclosed as a contingent liability unless the probability of any outflow is regarded as remote (paragraph 68). (b) At 31 March 2006 Present obligation as a result of a past obligating event -On the basis of the evidence available, there is a present obligation. An outflow of resources embodying economic benefits in settlement - Probable. Conclusion - A provision is recognised for the best estimate of the amount to settle the obligation (paragraphs 14-15). Illustration 9A: Refurbishment Costs -No Legislative Requirement A furnace has a lining that needs to be replaced every five years for technical reasons. At the balance sheet date, the lining has been in use for three years. Present obligation as a result of a past obligating event -There is no present obligation. Conclusion - No provision is recognised (see paragraphs 14 and 16-18). The cost of replacing the lining is not recognised because, at the balance sheet date, no obligation to replace the lining exists independently of the company’s future actions - even the intention to incur the expenditure depends on the company deciding to continue operating the furnace or to replace the lining. Illustration 9B: Refurbishment Costs -Legislative Requirement An airline is required by law to overhaul its aircraft once every three years. Present obligation as a result of a past obligating event -There is no present obligation. Conclusion - No provision is recognised (see paragraphs 14 and 16-18). The costs of overhauling aircraft are not recognised as a provision for the same reasons as the cost of replacing the lining is not recognised as a provision in illustration 9A. Even a legal requirement to overhaul does not make the costs of overhaul a liability, because no obligation exists to overhaul the aircraft independently of the enterprise’s future actions - the enterprise could avoid the future expenditure by its future actions, for example by selling the aircraft.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 107 Illustration 10: An onerous contract An enterprise operates profitably from a factory that it has leased under an operating lease. During December 2005 the enterprise relocates its operations to a new factory. The lease on the old factory continues for the next four years, it cannot be cancelled and the factory cannot be re-let to another user. Present obligation as a result of a past obligating event -The obligating event occurs when the lease contract becomes binding on the enterprise, which gives rise to a legal obligation. An outflow of resources embodying economic benefits in settlement - When the lease becomes onerous, an outflow of resources embodying economic benefits is probable. (Until the lease becomes onerous, the enterprise accounts for the lease under AS 19, Leases). Conclusion -A provision is recognised for the best estimate of the unavoidable lease payments. Illustration D Illustration: Disclosures This illustration does not form part of the Accounting Standard. Its purpose is to illustrate the application of the Accounting Standard to assist in clarifying its meaning. An illustration of the disclosures required by paragraph 67 is provided below. Illustration 1 Warranties A manufacturer gives warranties at the time of sale to purchasers of its three product lines. Under the terms of the warranty, the manufacturer undertakes to repair or replace items that fail to perform satisfactorily for two years from the date of sale. At the balance sheet date, a provision of Rs. 60,000 has been recognised. The following information is disclosed: A provision of Rs. 60,000 has been recognised for expected warranty claims on products sold during the last three financial years. It is expected that the majority of this expenditure will be incurred in the next financial year, and all will be incurred within two years of the balance sheet date. An illustration is given below of the disclosures required by paragraph 72 where some of the information required is not given because it can be expected to prejudice seriously the position of the enterprise. Illustration 2 Disclosure Exemption An enterprise is involved in a dispute with a competitor, who is alleging that the enterprise has infringed patents and is seeking damages of Rs. 1000 lakhs. The enterprise recognises a provision for its best estimate of the obligation, but discloses none of the information required by paragraphs 66 and 67 of the Standard. The following information is disclosed: Litigation is in process against the company relating to a dispute with a competitor who alleges that the company has infringed patents and is seeking damages of Rs. 1000 lakhs. The information usually required by AS 29, Provisions, Contingent Liabilities and Contingent Assets is not disclosed on the grounds that it can be expected to prejudice the interests of the company. The directors are of the opinion that the claim can be successfully resisted by the company. [F.No. 17/151/2013-CL-V] AMARDEEP SINGH BHATIA, Jt. Secy. NOTE:- Principal rules were published in the gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the 7th December, 2006 vide G.S.R. 734 (E), dated the 7th December, 2006 and last amended vide G.S.R. 914 (E) dated the 29th December, 2011. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.