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vè;kid f'k{kk
uksV (ii) rhu o"khZ; fMxzh dkslZμvk;ksx us b.VjehfM,V Lrj dks lekIr dj 11 o"kZ dh gk;j lsosQ.Mjh rFkk rhu
o"kZ osQ fMxzh ikB~;Øe dh O;oLFkk dh gSA
(iii) ikB~;Øeksa dh fofHkUurk;saμvk;ksx us fofHkUu ikB~;Øeksa dk lekos'k fd;k gS] ftlls gj fo|kFkhZ viuh
#fp osQ vuqlkj fo"k;ksa dk pquko dj losQA ;s ikB~;Øe ekè;fed Lrj osQ igys o"kZ ls gh vkjEHk gks
tkrs gSaA
(iv) vkUrfjd ewY;kaduμvk;ksx us LowQy osQ ys[kksa (Records) dks ewY;kadu esa egRoiw.kZ LFkku fn;k gSA blls
Nk=kksa dk lgh ewY;kadu gksxk vkSj fo|ky;ksa esa vuq'kklu lq/jsxkA
(v) Vsduhdy f'k{kkμ;|fi eqnkfy;j deh'ku us ekè;fed Lrj ij rduhdh f'k{kk osQ fodkl osQ fy;s
cgqewY; lq>ko fn;s FksA bUgha lq>koksa osQ vuqlkj cgqís';h; fo|ky;ksa dh LFkkiuk gqbZ ijUrq ;s fo|ky; ns'k
dh vko';drk dh iw£r u dj losQA
vk;ksx osQ lq>ko bl lEcU/ esa fuEu izdkj gSaμ
` 1- VsDuhdy LowQy cgqr la[;k esa cgqís'kh; LowQy ;k mlosQ vax osQ :i esa pyk;s tkus pkfg,A
2- cM+s uxjksa esa lsUVªy VsDuhdy LowQyksa dh LFkkiuk gksuh pkfg,] ftlls os LFkkuh; LowQyksa dh vko';drkvksa
dh iw£r dj losaQA
3- vizSafVl izf'k{k.k osQ fu;e cuk;s tk;saA
4- Vsduhdy rFkk VsdukWykthdy fo|ky;ksa dh LFkkiuk f'k{kk'kkfL=k;ksa dh lykg ls gksuh pkfg,A
5- bUMfLVª;y ,twosQ'ku dj (Cess) yxkuk pkfg,A
6- vU; izdkj osQ fo|ky;μbu fo|ky;ksa dh LFkkiuk osQ ihNs mís'; ;g Fkk fd fof'k"V mís';ksa dh iw£r
gsrq f'k{kk nh tk;sA bl izdkj osQ fo|ky;ksa osQ vUrxZr ;s fo|ky; [kksyus dh fliQkfj'k dh xbZμ(1) ifCyd
LowQy tkjh jgus pkfg,A (2) izfrHkkoku ckydksa dks jkT; rFkk osQUnz dh lgk;rk feyuh pkfg,A (3)
jsthMsfU'k;y (vkoklh;) LowQyksa dh LFkkiuk gksuh pkfg,A (4) ckydksa dh f'k{kk osQ fy;s vf/d la[;k esa
fo|ky; gksus pkfg,A
7- lgf'k{kkμeqnkfy;j deh'ku us ukjh rFkk lgf'k{kk osQ fo"k; esa dgkμ^yM+osQ&yM+fd;ksa dh f'k{kk esa dksbZ
varj ugha gS_ fiQj Hkh yM+fd;ksa osQ fy, x`gfoKku osQ f'k{k.k dh O;oLFkk gksuh pkfg,A bl lEcU/ esa eq[;
fliQkfj'ksa bl izdkj gSaμ(1) yM+osQ&yM+fd;ksa dh f'k{kk esa dksbZ vUrj ugha gS_ fiQj Hkh yM+fd;ksa osQ fy;s
x`gfoKku osQ f'k{k.k dh O;oLFkk gksuh pkfg,A bl lEcU/ esa eq[; fliQkfj'ksa bl izdkj gSaμ(1) yM+osQ&yM+fd;ksa
dh f'k{kk esa dksbZ vUrj u gksrs gq, Hkh x`g f'k{kk osQ vè;;u dks lgf'k{kk okys fo|ky;ksa esa izeq[krk nh tkuh
pkfg,A (2) tgk¡ ij vko';drk gS] ogk¡ yM+fd;ksa osQ fy;s vyx LowQy [kksys tk;saA (3) fefJr vFkok
lgf'k{kk okys fo|ky;ksa esa fuf'pr 'krs± yxkbZ tk;saA
8- Hkk"kkvksa dk vè;;uμeqnkfy;j deh'ku us Hkk"kkvksa osQ ik¡p oxZ fu/kZfjr fd;sμ(1) ekr`Hkk"kk] (2) {ks=kh;
Hkk"kk tcfd og ekr`Hkk"kk u gks] (3) la?k dh ljdkjh Hkk"kk osQ :i esa tkuh tk;s] (4) 'kkL=kh; Hkk"kk] (5)
vaxzsthA blfy, vè;;u osQ lEcU/ esa fliQkfj'ksa ;s gSaμ(1) ekè;fed Lrj ij ekr`Hkk"kk vFkok {ks=kh; Hkk"kk
f'k{kk dk vè;;u gksuk pkfg,A mlesa Hkk"kk;h vYila[;dksa dks fo'ks"k lqfo/k;sa nh tkuh pkfg,A (2) fefMy
Lrj ij ckydksa dks nks Hkk"kk;sa vo'; vkuh pkfg;sA fgUnh rFkk vaxzsth twfu;j csfld Lrj ij ykxw gksuh pkfg,A
(3) gkbZLowQy ;k gk;j lsosQ.Mjh Lrj ij de ls de nks Hkk"kk;sa vo'; vkuh pkfg,] ftuesa ls ,d ekr`Hkk"kk
;k {ks=kh; Hkk"kk gksA
9- ikB~;Øeμvk;ksx us nks Lrjksa ij ikB~;Øe izLrkfor fd;k gSμ
fefMy Lrj ijμ1- Hkk"kk] 2- lkekftd vè;;u] 3- lkekU; foKku] 4- xf.kr] 5- dyk rFkk laxhr] 6- m|ksx]
7- 'kkjhfjd f'k{kkA
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