g~j¨ †NvlYv
W. ‡gvt Avãyi iDd
c‡Y¨i g~j¨ †NvlYv †`qvi Rb¨ Avgv‡`i
f¨vU e¨e¯’vq 5wU dig i‡q‡Q, h_v:- Òg~mK-1Ó, Òg~mK-1KÓ, Òg~mK-1LÓ, Òg~mK-1MÓ Ges
Òg~mK-2LÓ| Gi g‡a¨ Òg~mK-1Ó digwU me‡P‡q †ewk e¨envi Kiv nq| g~j¨ †NvlYv msµvšÍ
A‡bK welq B‡Zvc~‡e© Av‡jvPbv Kiv n‡q‡Q| GLv‡b Òg~mK-1Ó dig wKfv‡e c~iY Ki‡Z nq
ïaygvÎ Zv Av‡jvPbv Kiv n‡e| Òg~mK-1Ó di‡g 16wU Kjvg i‡q‡Q| GB di‡g g~jZt †Kvb
cY¨ Drcv`b Ki‡Z Kx Kx DcKiY cÖ‡qvRb nq; cÖwZ BDwbU cY¨ Drcv`b Ki‡Z IBme DcKiY
Kx Kx cwigvY e¨envi Kiv nq Ges †mUzKzi g~j¨ KZ; IB cY¨ Drcv`b Ki‡Z †Kvb&
†Kvb& Lv‡Z g~j¨ ms‡hvRb nq Ges Zvi g~j¨ KZ BZ¨vw` welq AšÍf©y³ Ki‡Z nq|
Avgvi I‡qemvB‡U (www.vatbd.com) A‡bK¸‡jv c‡Y¨i g~j¨ †NvlYv msµvšÍ
c~iYK…Z dig Avc‡jvW Kiv Av‡Q| IB I‡qemvB‡U †h‡q AbyMÖn K‡i VAT
Contents
wK¬K Kiæb| AZtci wmwiqvj b¤^i 16 †`Lyb| G¸‡jv †`L‡j g~j †NvlYv cÖ`vb msµvšÍ
cwi®‹vi aviYv cvIqv hv‡e| †Kvb c‡Y¨i
g~j¨ †NvlYv cÖ`vb Ki‡Z n‡j †mB cY¨ Drcv`b cÖwµqvi hveZxq welq Rvbv _vK‡Z nq|
†mB cY¨ cÖwZ BDwbU Drcv`b Ki‡Z †hme DcKiY e¨envi Kiv nq, †mme DcKiY µq Kivi
`wjjvw`i wfwˇZ cÖwZ BDwbU c‡Y¨ DcKiY e¨envi Ges e¨eüZ DcKi‡Yi g~j¨ wbiƒcY Ki‡Z
nq| GLb Avgiv GK c¨vK 150 MÖvg IR‡bi [1]A‡iÄ
Ry‡mi g~j¨ †NvlYv wb‡q Av‡jvPbv Ki‡ev| cÖ_‡g 150 MÖvg IR‡bi GK c¨vK A‡iÄ Rym
Drcv`b Ki‡Z Kx Kx DcKiY cÖ‡qvRb nq Ges †Kvb& †Kvb& Lv‡Z g~j¨ ms‡hvRb nq
Zvi weeiY †`L‡ev| IB weei‡Yi wfwˇZ Avgiv GKwU Kw÷s kxU ˆZix Ki‡ev| Zvici Kw÷s
kxU †_‡K Z_¨¸‡jv Òg~mK-1Ó di‡g UªvÝdvi K‡i †`‡ev|
GKwU cÖwZôv‡bi 150 MÖvg IR‡bi cÖwZ c¨vK
A‡iÄ Rym Drcv`‡b e¨eüZ wewfbœ DcKiY I g~j¨ ms‡hvR‡bi Z_¨ wbgœiƒc :
(1)
cÖwZ c¨vK Rym
Drcv`‡b 24.49 MÖvg wPwb cÖ‡qvRb nq| wPwb ¯’vbxq evRvi †_‡K µq Kiv n‡q‡Q| wPwbi
Ici f¨vU Av‡ivwcZ †bB| Drcv`bKvix cÖwZ †KwR wPwbi g~j¨ 35 UvKv wn‡m‡e 10 Ub
wPwb GK Pvjv‡b µq K‡i‡Qb| GK c¨vK Ry‡m 24.49 MÖvg wPwbi cÖ‡qvRb nq| GK †KwR
A_©vr 1000 MÖvg wPwbi g~j¨ 35 UvKv n‡j 24.49 MÖvg wPwbi g~j¨ KZ n‡e Zv Kw÷s
kx‡U †`Lv‡bv n‡q‡Q| Drcv`b cÖwµqvq 0.49 MÖvg wPwb AcPq n‡q hv‡e| AcP‡qi cwigvY
Òg~mK-1Ó di‡gi 6 bs Kjv‡g eªv‡K‡Ui g‡a¨ cÖ`k©b Ki‡Z nq, hv wb‡¤œ Òg~mK-1Ó di‡g
†`Lv‡bv n‡q‡Q|
(2)
Rym Drcv`‡b ÷vP©
cvDWvi cÖ‡qvRb nq| cÖwZôvbwU GKwU Pvjv‡bi gva¨‡g 6,000 †KwR ÷vP© cvDWvi Avg`vwb
K‡i‡Q, hvi Avg`vwb ch©v‡q ïévqb‡hvM¨ g~j¨ wQj 1,50,000 UvKv| IB Pvjv‡b Avg`vwb
ïé 18,000 UvKv, †i¸‡jUix wWDwU (AviwW) 6,000 UvKv, wcGmAvB PvR© 1,500 UvKv,
WKz‡g›U cÖ‡mwms wd (wWGd) 30 UvKv cwi‡kva Kiv n‡q‡Q| cÖwZ c¨v‡KU Rym Drcv`‡b
1.53 MÖvg MÖm ÷vP© cvDWvi e¨eüZ nq| Gi g‡a¨ Drcv`b cÖwµqvq 0.3 MÖvg AcPq n‡q
hvq, hv wb‡¤œ Òg~mK-1Ó di‡gi 6 bs Kjv‡g eªv‡K‡Ui g‡a¨ †`Lv‡bv n‡q‡Q| Avg`vwb
ch©v‡q ÷vP© cvDWv‡ii g~j¨, cwi‡kvwaZ ïé-Ki I Ab¨vb Li‡Pi wfwˇZ 1.53 MÖvg ÷vP©
cvDWv‡ii g~j¨ KZ n‡e Zv Kw÷s kx‡U †`Lv‡bv n‡q‡Q|
(3)
¯’vbxq evRvi n‡Z
15% f¨vUmn 110 UvKv †KwR `‡i mvBwUªK G¨vwmW µq Kiv n‡q‡Q| mvBwUªK Gwm‡Wi cÖwZ
c¨v‡K‡U bxU e¨envi 0.75 MÖvg|
(4)
Zij †d¬fvi
Avg`vwbK…Z| Avg`vwbKviK XvKv Kvóg nvDm w`‡q 500 †KwR †d¬fvi Avg`vwb K‡ib| ïé
KZ…©c¶ ïévqb‡hvM¨ g~j¨ wba©viY K‡ib 1,00,000 UvKv, hvi Ici 12,000 UvKv Avg`vwb
ïé; 4,000 UvKv AviwW; 1,000 UvKv wcGmAvB PvR© Ges 30 UvKv WKz‡g›U cÖ‡mwms wd
Av`vq K‡ib| cÖwZ c¨vK Ry‡m 0.969 MÖvg Zij †d¬fvi e¨eüZ (MÖm) nq|
(5)
GKBfv‡e wZwb
10,000 †KwR Kb‡mb‡UªU Avg`vwb K‡ib, hvi ïévqb‡hvM¨ g~j¨ 8,80,000 UvKv| ïé
KZ…©c¶ Avg`vwb ch©v‡q ïévqb K‡i 92,578 UvKv Avg`vwb ïé, 30,000 UvKv AviwW,
8,000 UvKv wcGmAvB PvR© I 30 UvKv WKz‡g›U cÖ‡mwms wd Av`vq K‡ib| cÖwZ c¨v‡KU
Ry‡m 4.08 MÖvg Kb‡mb‡UªU e¨eüZ nq hvi g‡a¨ 0.08 MÖvg AcPq wn‡m‡e we‡ewPZ|
(6)
cÖwZôvb KZ…©c¶
†mvwWqvg mvB‡UªU, cUvwkqvg mvi‡eU Ges Lv`¨ is cÖwZ †KwR h_vµ‡g 90 UvKv, 460
UvKv I 1,800 UvKv `‡i µq K‡ib| G †¶‡Î wZwb gymK-11 Pvjvb cvb| D³ DcKiY 3wU cÖwZ
c¨v‡KU Rym ˆZwi‡Z h_vµ‡g 0.05 MÖvg, 0.08 MÖvg I 0.008 MÖvg K‡i e¨eüZ nq| wPwb,
÷vP© cvDWvi, mvBwUªK GwmW, †d¬fvi I Kb‡mb‡Uª‡Ui †¶‡Î 2% AcPq n‡jI †mvwWqvg
mvB‡UªU, cUvwkqvg mi‡eU Ges Lv`¨ is Gi †¶‡Î †Kv‡bv AcPq n‡e bv e‡j †cÖvWvKkb
KgKZ©v Rvwb‡q‡Qb|
(7)
¯’vbxq GKwU
wbewÜZ Drcv`bKvix c¨v‡KwRs cÖwZôvb n‡Z cÖwZ †KwR A¨v‡mcwUK c¨vK 125 UvKv `‡i
(g~mK e¨ZxZ g~j¨) Ges cÖwZ 60wU c¨v‡K‡Ui Rb¨ GKwU K‡i gv÷vi KvU©b cÖwZ wcm 15
UvKv `‡i µq K‡ib| G †¶‡Î M‡o 5% AcPq n‡e e‡j Rvbv †M‡Q| D‡jøL¨, wnmve K‡i †`Lv
†M‡Q, cÖwZ †KwR G¨v‡mcvwUK c¨v‡K †gvU 100 wU c¨v‡KU nq|
(8)
1 gv‡mi Uªvqvj
†cÖvWvKk‡b †`Lv †M‡Q, cÖwZ c¨v‡KU Rym Drcv`‡b M¨vm 0.08 UvKv, we`y¨r 0.20 UvKv,
weÁvcb 0.50 UvKv, wmGÛGd Kwgkb 0.01 UvKv, Gjwm LiP 0.02 UvKv, DcKiY Avg`vwb
exgv 0.01 UvKv, †eZb fvZv 0.40 UvKv, cwienb 0.25 UvKv, weµq Kwgkb 0.15 UvKv,
e¨vs‡Ki my` 0.15 UvKv, KviLvbvi GKwU j¨vÛ †dv‡bi LiP 0.01 UvKv, LyPiv hš¿vsk
0.04 UvKv, hš¿cvwZi AePq 0.26 UvKv Ges Ab¨vb¨ LiP 0.06 UvKv nq|
(9)
cÖwZôvb KZ…©c¶
cÖwZ 60 wc‡mi GKwU wkcvm© KvU©‡bi Rb¨ cvBKvwi †µZv‡K GKwU g~mKmn 45 UvKv g~‡j¨i
Møvm Dcnvi wn‡m‡e cÖ`v‡bi wm×všÍ MÖnY K‡ib| GKB mv‡_ KZ…©c¶ evRvi I Ab¨vb¨
cÖwZôv‡bi g~j¨ Z_¨ hvPvB K‡i cÖwZ c¨v‡KU Ry‡m 35 cqmv gybvdv wba©viY K‡i‡Qb|
D‡jøL¨, GwU cÖwZôv‡bi cÖ_g g~j¨ †NvlYv|
Dc‡i ewY©Z Z‡_¨i Ici wfwË K‡i wb‡¤œ GKwU Kw÷s kxU cÖ¯‘Z Kiv
n‡q‡Q| D‡jøL¨, Kw÷s kxU f¨vU `߇i `vwLj Ki‡Z nq bv| wbR `߇i fwel¨r cÖ‡qvR‡b
msiÿY Ki‡Z nq| f¨vU `߇i Òg~mK-1Ó `vwLj Ki‡Z nq|
Kw÷s kxU
|
DcKiY/
ms‡hvRb LvZ
|
cwigvY (†KwR/ wcm)
|
ïévqb-
†hvM¨g~j¨
(UvKv)
|
Avg`vwb ïé
|
AviwW (UvKv)
|
Ab¨vb¨ e¨q (UvKv)
|
†gvU g~j¨
(UvKv)
|
AcPqmn e¨envi (MÖvg/wcm)
|
g~j¨ (UvKv)
|
|
wPwb
|
10,000
|
3,50,000
|
-
|
-
|
-
|
3,50,000
|
24.49
|
0.856
|
|
÷vP©
|
6,000
|
1,50,000
|
18,000
|
6,000
|
1,530
|
1,75,530
|
1.53
|
0.044
|
|
mvBwUªK GwmW
|
1
|
95.66
|
-
|
-
|
-
|
95.66
|
0.75
|
0.073
|
|
Zij †d¬fvi
|
500
|
100,000
|
12,000
|
4,000
|
1,030
|
1,17,030
|
0.969
|
0.226
|
|
Kb‡mb‡UªU
|
10,000
|
8,80,000
|
92,578
|
30,000
|
8,030
|
10,10,608
|
4.08
|
0.412
|
|
†mvwWqvg
|
1
|
90
|
-
|
-
|
-
|
90
|
0.05
|
0.005
|
|
cUvwkqvg mi‡eU
|
1
|
460
|
-
|
-
|
-
|
460
|
0.08
|
0.036
|
|
Lv`¨ is
|
1
|
1,800
|
-
|
-
|
-
|
1,800
|
0.008
|
0.014
|
|
A¨v‡mcwUK c¨vK
|
1 †KwR
(100 wcm)
|
125
|
-
|
-
|
-
|
125
|
1.05 wcm
|
1.31
|
|
gv÷vi KvU©b
|
1 wcm
(60
wc‡mi Rb¨)
|
15
|
-
|
-
|
-
|
15
|
0.018 wcm
|
0.267
|
|
M¨vm
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
0.08
|
|
we`y¨r
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
0.10
|
|
weÁvcb
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
0.50
|
|
wmGÛGd Kwgkb
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
0.01
|
|
Gjwm
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
0.02
|
|
Exgv
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
0.01
|
|
‡eZb fvZv
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
0.40
|
|
Cwienb
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
0.25
|
|
weµq Kwgkb
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
0.15
|
|
e¨vsK my`
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
0.14
|
|
‡Uwj‡dvb
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
0.01
|
|
hš¿vsk
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
0.04
|
|
AePq
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
0.26
|
|
Dcnvi
|
1
|
45
|
-
|
-
|
-
|
-
|
1/60
|
0.75
|
|
Ab¨vb¨
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
0.06
|
|
Gybvdv
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
0.35
|
|
†gvU
|
|
|
|
|
|
|
|
6.36
|
MYcÖRZš¿x
evsjv‡`k miKvi g~mK-1
RvZxq
ivR¯^ †evW©, XvKv
DcKiY/Drcv`b
m¤úK© ev mnM I g~j¨wfwË †NvlYv cÎ
(wewa 3
(1) `ªóe¨)
1| wbewÜZ
e¨w³i bvg: 5|
g~j¨ †NvlYv b¤^i:
2| wVKvbv: 6|
†Uwj‡dvb b¤^i:
3| wbeÜb
msL¨v: 7|
d¨v· b¤^i:
4| GjvKv
†KvW:
|
µwgK msL¨v
|
c‡Y¨i mvgÄm¨c~Y© bvgKiY †KvW (HS Code)
|
c‡Y¨i bvg I weeiY
|
mieivn weµ‡qi GKK
|
cY¨ Drcv`‡bi e¨envh© DcKiY/ KvuPvgvj
Ges c¨vwKs mvgMÖxi bvg I weeiY
|
GKK cY¨ Drcv`b e¨envh© AcPqmn
DcKiY/KvuPvgvj I c¨vwKs mvgMÖxi cwigvY (AeP‡qi cwigvY cÖ_g eÜbxi g‡a¨
Avjv`vfv‡e D‡jøL Kwi‡Z nB‡e)
|
Kjvg (6) G ewY©Z DcKiY ev c¨vwKs
mvgMÖxi g~j¨ (Avg`vwbK…Z n‡j
ïévqb‡hvM¨ g~j¨ + ïé + m¤ú~iK ïé + Gjwm wd + AeKvVv‡gv Dbœqb mviP©vR/
¯’vbxq Drcvw`Z nB‡j m¤ú~iK ïémn †gvU µqg~j¨ (cÖ`Ë g~mK e¨ZxZ)/AveMvwi cY¨
nB‡j AveMvwi ïémn †gvU g~j¨/g~mK Ae¨vnwZcÖvß nB‡j †gvU µqg~j¨)
|
g~j¨ ms‡hvR‡bi LvZ/ AvB‡U‡gi bvg
|
cÖwZ GKK cY¨ g~‡j¨ Kjvg (8) G DwjøwLZ
cÖwZwU AvB‡Ug ev Lv‡Zi Ae`vb/g~j¨ ms‡hvR‡bi cwigvY
|
m¤ú~iK ïé Av‡ivc‡hvM¨ g~j¨ (hw` we‡eP¨
c‡Y¨i Drcv`b ch©v‡q m¤ú~iK ïé cÖ‡hvR¨ _v‡K) [Kjvg (7) I (9) Gi †hvMdj]
|
Kjvg (11) G cÖ¯ÍvweZ g~‡j¨i Ici m¤ú~iK
ïé cwigvY
|
g~mK Av‡ivc‡hvM¨ g~j¨ [Kjvg (11) + Kjvg
(12)] [wet`ªt †h‡¶‡Î ¯’vbxq ch©v‡q m¤ú~iK ïé cÖ‡hvR¨ bq †m‡¶‡Î Kjvg (7)+(9)]
|
ïé I Kimn weµqg~j¨
|
|||
|
eZ©gvb
|
cÖ¯ÍvweZ
|
eZ©gvb
|
cÖ¯ÍvweZ
|
cvBKvwi
|
gyw`ªZ LyPiv g~j¨
(hw` _v‡K)
|
||||||||||
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
(7)
|
(8)
|
(9)
|
(10)
|
(11)
|
(12)
|
(13)
|
(14)
|
(15)
|
(16)
|
|
1|
|
2009.80.00
|
A‡iÄ Rym
|
150 MÖvg c¨vK
|
wPwb
|
24.49 (.49) MÖvg
|
0.856
|
†eZb fvZv
|
0.40
|
-
|
6.36
|
0.63
|
bZzb
|
6.99
|
8.50
|
12.00
|
|
÷vP©
|
1.53 (.3) ²
|
0.044
|
Cwienb
|
0.25
|
|
|
|
|
|
|
|
||||
|
mvBwUªK GwmW
|
0.75 (.15) ²
|
0.073
|
weµq Kwgkb
|
0.15
|
|
|
|
|
|
|
|
||||
|
|
|
|
|
Zij †d¬fvi
|
0.969 (.019) ²
|
0.226
|
e¨vsK my`
|
0.14
|
|
|
|
|
|
|
|
|
|
|
|
|
Kb‡mb‡UªW
|
4.08 (.08) ²
|
0.412
|
AePq
|
0.26
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
(7)
|
(8)
|
(9)
|
(10)
|
(11)
|
(12)
|
(13)
|
(14)
|
(15)
|
(16)
|
|
|
|
|
|
†mvwWqvg mvB‡UªU
|
0.05 (0) ²
|
0.005
|
Dcnvi
|
0.75
|
|
|
|
|
|
|
|
|
|
|
|
|
cUvwkqvg mi‡eU
|
0.08 (0) ²
|
0.036
|
Ab¨vb¨
|
0.06
|
|
|
|
|
|
|
|
|
|
|
|
|
Lv`¨ is
|
.008 (0) ²
|
0.0014
|
Gybvdv
|
0.35
|
|
|
|
|
|
|
|
|
|
|
|
|
A¨v‡mcwUK c¨vK
|
1.05 (.05) ²
|
1.31
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
wkcvm©
|
0.018 ²
|
0.267
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
KvU©b
|
(.00036) ²
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
M¨vm
|
|
0.08
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
we`y¨r
|
|
0.10
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
weÁvcb
|
|
0.50
|
|
|
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wmGÛGd Kwgkb
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0.01
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Gjwm wd
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0.02
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Exgv
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0.01
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†Uwj‡dvb
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0.01
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hš¿vsk
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0.04
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†gvU DcKiY g~j¨
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4.00
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†gvU
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2.36
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1| Kjvg (7), (8) I (9) G cÖ`Ë Z‡_¨i
mg_©‡b g~j¨ ms‡hvRb Ki wewagvjv, 1991 Gi wewa 16, 17 I 18 †gvZv‡eK ev cÖ‡hvR¨
Ab¨vb¨ cÖvgvwYK `wjjvw` GB †NvlYvc‡Îi mwnZ mshy³ Kiv nBqv‡Q|
2| Avwg GB g‡g© A½xKvi Kwi‡ZwQ †h,
Ki av‡h©i Rb¨ Dchy©³ g~j¨wfwË m¤úwK©Z mKj Z_¨ mZ¨ I mwVK Ges Bnv wba©vi‡Yi
AbyK~‡j mKj `wjjvw` Avgvi GLwZqv‡i Av‡Q|
3| DwjøwLZ wewagvjvi wewa 3 G ewY©Z
cwiw¯’wZi Av‡jv‡K g~j¨ ms‡hvRb Ki KZ…©c¶ KZ…©K cwiPvwjZ †Kvb Z`‡šÍ ev Rwi‡c
Dcwi-D³ †NvwlZ g~j¨wfwË AmsMwZc~Y© ev Kg cÖZxqgvb nIqvi †¶‡Î D³ KZ…©c¶ KZ…©K
wbav©wiZ g~j¨wfwË Abyhvqx †NvlYv cÖ`v‡bi ZvwiL nB‡Z cÖ‡`q Ki cÖ`v‡b Avwg eva¨
_vwKe|
ZvwiL: wbewÜZ
e¨w³/e¨e¯’vcbv KZ…©c‡¶i ¯^v¶i I wmj
Òg~mK-1Ó dig c~iY Kivi mgq KZK¸‡jv
wel‡qi cÖwZ `„wó ivL‡Z nq| IB c‡Y¨ Kx Kx DcKiY, KZUzKz cwigvY e¨envi n‡e,
Zvig‡a¨ KZUzKz AcPq n‡q hv‡e Ges AcPqmn DcKi‡Yi g~j¨ KZ Zv †ei Ki‡Z nq| Av‡jvP¨
D`vni‡Y, cÖwZ c¨vK Ry‡m wPwb cÖ‡qvRb n‡e 24.49 MÖvg, Gi g~j¨ †ei Kiv n‡q‡Q
0.856 UvKv| Òg~mK-1Ó di‡g (5), (6) I (7) b¤^i Kjv‡g Zv †jLv n‡q‡Q| (6) b¤^i
Kjv‡g DcKiY e¨env‡ii cwigvY Ges AcP‡qi cwigvY wjL‡Z nq| Avgiv di‡g †`L‡Z cvq
me©‡gvU wPwb e¨envi n‡e 24.49 MÖvg| GLv‡b eÜbxi g‡a¨ (.49) MÖvg †jLv Av‡Q| Gi
A_© n‡jv .49 MÖvg AcPq n‡q hv‡e| Gfv‡e me DcKi‡Yi †ÿ‡Î eÜbxi g‡a¨ †h cwigvY
†jLv Av‡Q Zv AcPq n‡q hv‡e| D`vni‡Y Avgiv †`L‡Z cvB †h, ¯’vbxq evRvi n‡Z 110
UvKv †KwR `‡i mvBwUªK G¨vwmW µq Kiv n‡q‡Q| GLv‡b GKwU ¸iæZ¡c~Y© welq e‡j ivLv
`iKvi| Zv n‡jv, g~j¨ †NvlYvi g‡a¨ K‡qKUv welq AšÍf©y³ n‡e bv| †m¸‡jv n‡jv,
DcKi‡Yi Ici cwi‡kvwaZ f¨vU, GwUwf Ges GAvBwU| G¸‡jv †h‡nZz †iqvZ †bqv nq,
†m‡nZz G¸‡jv Drcv`‡bi e¨q bq| mvBwUªK GwmW µ‡qi †ÿ‡Î 110 UvKvi g‡a¨ 15 kZvsk
f¨vU AšÍf©y³ i‡q‡Q| cÖ_‡g 110 UvKvi ga¨ n‡Z 15 kZvsk f¨vU we‡qvM K‡i wb‡Z n‡e|
K‡qKfv‡e GB we‡qvM Kiv hvq| Avgiv GKUv c×wZ †`L‡ev| 110 UvKv‡K 115 w`‡q fvM
K‡i, fvMdj‡K 15 w`‡q ¸Y Ki‡j f¨v‡Ui cwigvY cvIqv hv‡e 14.34 UvKv| GLb 110 UvKv
†_‡K f¨vU A_©vr 14.34 UvKv we‡qvM Ki‡j mvBwUªK G¨vwm‡Wi g~j¨ cvIqv hv‡e 95.66
UvKv| Gi wfwˇZ GLb cÖwZ c¨v‡K AcPqmn 0.765 MÖvg e¨env‡ii g~j¨ †ei Kiv n‡q‡Q|
Avgiv Rvwb †gvoK n‡jv DcKiY| G¨v‡mcwUK
c¨vK cÖwZ †KwR †Kbv n‡q‡Q 125 UvKv g~‡j¨| GK †KwR‡Z 100wU c¨v‡KU Av‡Q| e¨envi
Kivi mgq 5 kZvsk webó n‡q hv‡e| A_©vr cÖwZ wcm Rym Drcv`‡b 1.05 wcm G¨v‡mcwUK
c¨vK e¨envi Kiv n‡e hvi g~j¨ 1.31 UvKv| 60wU †QvU wcm GKwU eo KvU©‡bi g‡a¨
†XvKv‡bv n‡e| eo KvU©b †Kbv n‡q‡Q 15 UvKv wcm| e¨envi Kivi mgq 5 kZvsk KvU©b
webó n‡q hv‡e| A_©vr Avgiv hw` GK wcm‡K 60 fvM Kwi Ges Zvi mv‡_ AcPq eve` Av‡iv
5 kZvsk †hvM Kwi Zvn‡j cÖwZ †QvU wc‡mi mv‡_ eo KvU©b KZUzKz `iKvi n‡e Zv cvq|
Zv n‡jv 0.018 wcm| Gici Gi g~j¨ †ei Kiv n‡q‡Q 0.267 UvKv| Gme DcKi‡Yi e¨envi µq
WKz‡g›U Abyhvqx mwVKfv‡e wjL‡Z n‡e| Ab¨vb¨ e¨q †hgb: M¨vm, we`y¨r, Gjwm, exgv
BZ¨vw` cÖ_g g~j¨ †NvlYv †`qvi mgq Uªvqvj †cÖvWvKkvb K‡i e¨q wba©viY Ki‡Z nq|
cieZx©‡Z wKQz Kg-‡ewk K‡i g~j¨ †NvlYvq AšÍf©y³ Kiv hvq|
me wnmve Kivi ci G¸‡jv DcKiY n‡j (5),
(6) Ges (7) b¤^i Kjv‡g wjL‡Z n‡e| Avi g~j¨ ms‡hvRb n‡j (8) I (9) b¤^i Kjv‡g
wjL‡Z n‡e| Dc‡ii D`vn‡iY DcKiY g~j¨ 4.00 UvKv Ges g~j¨ ms‡hvRb 2.36 UvKv †hvM
K‡i (11) b¤^i µwg‡K cÖ¯ÍvweZ m¤ú~iK ïé Av‡ivc‡hvM¨ g~j¨ 6.36 UvKv †jLv n‡q‡Q|
GB AvB‡U‡gi Ici 10 kZvsk nv‡i m¤ú~iK ïé cÖ‡hvR¨ Av‡Q| 6.36 UvKvi Ici 10 kZvsk
m¤ú~iK ï‡éi cwigvY 0.63 UvKv| cÖ¯ÍvweZ f¨vU Av‡ivc‡hvM¨ g~j¨ (14) b¤^i Kjv‡g
†jLv n‡q‡Q 6.99 UvKv| GB g~‡j¨ f¨vU Pvjvb Bmy¨ K‡i cÖwZ c¨v‡KU Rym wewµ Ki‡Z
n‡e| (15) b¤^i Kjv‡g cvBKvix weµq g~j¨ f¨vU‡hvM¨ g~‡j¨i mv‡_ 15 kZvsk f¨vU †hvM
K‡i Avi wKQz †ewk wj‡L w`‡Z n‡e| c¨v‡K‡Ui Mv‡q †h m‡e©v”P weµq g~j¨ (GgAviwc)
†jLv Av‡Q Zv (16) b¤^i µwg‡K wjL‡Z n‡e|
[1] GB D`vniYwU g~jZt gyn¤§` RvwKi †nv‡mb cÖYxZ Òg~j¨ ms‡hvRb
Ki: AvBb, wewa I e¨enviÓ kxl©K cy¯ÍK †_‡K †bqv n‡q‡Q| ZvB, Zuvi cÖwZ K…ZÁZv
Ávcb KiwQ| Z‡e, Z‡_¨ wKQz cwieZ©b Kiv n‡q‡Q|
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