01aadbahal kar biniyamabali, 2069
DESCRIPTION
tax in nepalTRANSCRIPT
1
jxfn s/ ljlgodfjnL, @)^(jxfn s/ ljlgodfjnL, @)^(jxfn s/ ljlgodfjnL, @)^(jxfn s/ ljlgodfjnL, @)^(
sf7df8f}+ dxfgu/kflnsf sfof{nosf7df8f}+ dxfgu/kflnsf sfof{nosf7df8f}+ dxfgu/kflnsf sfof{nosf7df8f}+ dxfgu/kflnsf sfof{no
afub/af/, sf7df8f}+afub/af/, sf7df8f}+afub/af/, sf7df8f}+afub/af/, sf7df8f}+
ldltldltldltldltMMMM @)^(.@)^(.@)^(.@)^(.)#.@()#.@()#.@()#.@( df ;DkGg @) cf}+ gu/kl/ifbdf ;DkGg @) cf}+ gu/kl/ifbdf ;DkGg @) cf}+ gu/kl/ifbdf ;DkGg @) cf}+ gu/kl/ifb\\ \\af6 af6 af6 af6 :jLs[t:jLs[t:jLs[t:jLs[t
2
jxfn s/ ljlgodfjnL, @)^(jxfn s/ ljlgodfjnL, @)^(jxfn s/ ljlgodfjnL, @)^(jxfn s/ ljlgodfjnL, @)^(
k|:tfjgfk|:tfjgfk|:tfjgfk|:tfjgf :yfgLo :jfoQ zf;g P]g, @)%% sf] bkmf !#& adf]lhd sf7df8f}+ dxfgu/kflnsfn] cfkm\gf] If]qleq nufpg kfpg] jxfn s/ lgwf{/0f u/L c;'n ug]{ sfo{nfO{ ;/n, kf/blz{ / thlahL clwsf/d'Qm agfpg] p2]Zon] :yfgLo :jfoQ zf;g lgodfjnL, @)%^ sf] lgod @^% n] lbPsf] clwsf/ k|of]u u/L sf7df8f}+ dxfgu/kflnsfsf] ldlt @)^(.)#.@( df ;DkGg @) cf}+ gu/ kl/ifb\n] o; ljlgodfjnL agfO{ nfu" u/]s]f 5 .
!!!!==== gfd / k|f/Degfd / k|f/Degfd / k|f/Degfd / k|f/DeMMMM -!_ of] ljlgodfjnLsf] gfd jxfn jxfn jxfn jxfn s/ ls/ ls/ ls/ ljlgodfjnLjlgodfjnLjlgodfjnLjlgodfjnL, @)^, @)^, @)^, @)^(((( /x]sf] 5 .
-@_ of] ljlgodfjnL tTsfn nfu" x'g]5 .
@= @= @= @= kl/efiffMkl/efiffMkl/efiffMkl/efiffM ljifo jf k|;+un] csf{] cy{ gnfu]df of] lgb]{lzsfdf,–
s_ æP]gÆ eGgfn] :yfgLo :jfoQ zf;g P]g, @)%% ;Demg'k5{ .
v_ ælgodfjnLÆ eGgfn] :yfgLo :jfoQ zf;g lgodfjnL, @)%^ ;Demg'k5{ .
u_ æcfly{s lgodfjnLÆ eGgfn] :yfgLo lgsfo cfly{s k|zf;g lgodfjnL,
@)^$ ;Demg'k5{ .
3_ æef}lts ;DklQÆ eGgfn] P]g, lgodfjnL / o; ljlgodfjnL adf]lhd jxfn s/
nfUg] s'g} JolQmsf] :jfldTjdf /x]sf] 3/, k;n, Uof/]h, uf]bfd, 6x/f, ;]8 -5Kk/_,
sf/vfgf, hUUff jf kf]v/LnfO{ ;Demg' kb{5 .
ª_ æjxfnÆ eGgfn] s'g} JolQmn] cfkm\gf] :jfldTjdf /x]s]f dxfgu/kflnsf If]qleqsf]
ef}lts ;DklQ k'/} jf cf+lzs ta/n] c?nfO{ ef]u rng ug{ lbPjfkt k|fKt ug]{
ef8f /sd nfO{ ;Demg' kb{5 .
3
r_ æs/Æ eGgfn] k|rlnt sfg"g / o; ljlgodfjnL adf]lhd nfUg] jxfn s/ ;Demg'
k5{ . /, of] zAbn] jxfn s/sf] cltl/Qm nfUg] yk b:t'/, hl/jfgf ;d]tnfO{
hgfpF5 .
5_ æs/bftfÆ eGgfn] ljlgod $ adf]lhd s/ ltg'{ kg]{ st{Ao ePsf JolQmnfO{ ;Demg'
k5{ .
h_ æsfo{sf/L clws[tÆ eGgfn] P]g adf]lhd dxfgu/kflnsfsf] ;lrjsf] ?kdf g]kfn
;/sf/af6 lgo'Qm sd{rf/LnfO{ ;Demg' k5{ .
em_ æs/ clws[tÆ eGgfn] of] ljlgodfjnL adf]lhd s/ clws[tsf] sfd ug{]
sfo{sf/L clws[t jf lghn] lgo'Qm u/]s]f clws[t :t/sf] sd{rf/LnfO{ ;Demg'
kb{5 / ;f] zAbn] o; ljlgodfjnL adf]lhd s/ clws[tsf] clwsf/ k|of]u ug{
kfpg] cGo sd{rf/LnfO{ ;d]t hgfpF5 .
`_ ædxfgu/kflnsfÆ eGgfn] P]g adf]lhd u7g ePsf] sf7df8f}+ dxfgu/kflnsf
;Demg' k5{ .
6_ æj8fÆ eGgfn] dxfgu/kflnsf cGtu{tsf j8fnfO{ ;Demg' k5{ .
7_ æsfof{noÆ eGgfn] sf7df8f}+ dxfgu/kflnsf sfof{no ;Demg'k5{ / of] zAbn]
dxfgu/kflnsf k|zf;lgs ;+u7gfTds :j?ksf] ?kdf :yfkgf ul/Psf] ljefu,
dxfzfvf, zfvf, j8f sfof{no jf s/ ;+sng ug{ u7g ul/Psf 5'6\6} k|zf;lgs
PsfO{ ;d]tnfO{ ;Demg' k5{ .
8_ ædxfzfvfÆ eGgfn] dxfgu/kflnsf cGtu{tsf] /fhZj dxfzfvfnfO{ ;Demg'k5{ .
9_ ælgsfoÆ eGgfn] g]kfn sfg"g adf]lhd u7Lt k|fs[lts JolQm jfx]ssf ;a}
lgsfonfO{ ;Demg' kb{5 .
4
#=#=#=#= jxfn s/ lgwf{/0f u/L c;'n pk/ ug]{ jxfn s/ lgwf{/0f u/L c;'n pk/ ug]{ jxfn s/ lgwf{/0f u/L c;'n pk/ ug]{ jxfn s/ lgwf{/0f u/L c;'n pk/ ug]{ MMMM dxfgu/kflnsfn] ;fn a;fnL ?kdf k|To]s
cfly{s jif{sf] lgldQ P]g, lgodfjnL / o; ljlgodfjnL adf]lhd axfn s/ lgwf{/0f
u/L c;'n pk/ ul/g]5 .
$=$=$=$= s/ a'emfpg] bfloTj Ms/ a'emfpg] bfloTj Ms/ a'emfpg] bfloTj Ms/ a'emfpg] bfloTj M -!_ s/ a'emfpg] bfloTj P]gsf] bkmf !#& sf] pkbkmf -!_ df
plNnlvt ef}lts ;DklQsf] :jfldTj ePs]f JolQm jf lghsf] k|ltlglwsf] x'g]5 .
-@_ pk–ljlgod -!_ df h'g;'s} s'/f n]lvPsf] ePtfklg P]g adf]lhd jxfn s/ nfUg]
;DklQ jxfndf lng] lgsfon] ;DalGwt wgLnfO{ jxfn /sd e'QmfgL ubf{s} cj:yfdf
jxfn s/ afktsf] /sd s6\6f u/L ;f] s/ /sd 3/ wgLsf] gfddf ;DalGwt sfof{no
jf dxfzfvfdf a'emfpg] bfloTj jxfndf a:g] JolQmsf] x'g]5 .
-#_ s'g} ef}lts ;DklQsf] ;DaGwdf pkljlgod -!_ adf]lhd s/ a'emfpg] bfloTj
PseGbf j9L JolQm pk/ /x]5 eg] s/ a'emfpg] bfloTj ;a}sf] x'g]5 .
-$_ P]g, lgodfjnL tyf of] ljlgodfjnL ad]flhd s/ ltg'{kg]{ JolQm gfjfns /x]5
eg] lghn] a'emfpg kg]{ s/ lghsf] cleefjs jf lghsf] ;+/Ifsn] ltg'{kg]{5 .
-%_ axfndf nufO{g]÷nufO{Psf] ef}lts ;DktLsf] lgodfg';f/ nfUg] dfnkf]t, e"lds/,
3/hUufs/ OTofbL s/ axfns/ ltg{' cufj} ltl/;s]sf] x'g' kg]{5 .
%=%=%=%= jxfn s/sf] b/ Mjxfn s/sf] b/ Mjxfn s/sf] b/ Mjxfn s/sf] b/ M k|To]s JolQmsf] nflu jxfn s/sf] b/ jxfn cfosf] b'O{ k|ltzt
/x]sf] 5 . jxfn lj6f}/L s/sf] b/ lgodfjnLdf tf]lsPsf] ;Ldfleq /xL dxfgu/kflnsf
af]8{n] lgwf{/0f u/] adf]lhd x'g]5 .
^=^=^=^= ;Demf}tf ug'{kg]{ ;Demf}tf ug'{kg]{ ;Demf}tf ug'{kg]{ ;Demf}tf ug'{kg]{ MMMM -!_ s;}n] cfkmgf] 3/, 6x/f, hUuf OTofbL ef}lts ;DktL axfndf
nufpbf axfn lng] lbg] 3/, 6x/f, hUufsf] tNnf, If]qkmn OTofbL k|i6 pNn]v u/L
;f]sf] b/ v'nfO{ s/ ltg]{ bfloTj ;d]t k|i6 ls6fg u/L clgjfo{?kdf ;+nUg cg';"rL–!
sf] 9f+rfdf ;Demf}tf ul/Psf] x'g' kb{5 .
t/ plNnlvt 9fFrfdf ;Demf}tf gePsf] sf/0faf6 ;Demf}tfdf v'nfpg'kg]{ s'/f v'nfO{
ul/Psf] ;Demf}tf cdfGo dflgg] 5}g .
5
-@_ pkljlgod -!_ adf]lhdsf] ;Demf}tf kq ;Demf}tf gljs/0f ePsf], jxfnsf] c+s
x]/km]/ x'g] u/L ;Demf}tfdf s'g} kl/jt{g ePsf] jf k'/s ;Demf}tf ePsf], Dofb ;dfKt
geO{ lar}df ;Demf}tf /2 ePsf] df ;f] sf] hfgsf/L ;f]sf] hfgsf/L sfof{nonfO{ lbg]
bfloTj s/bftfsf] x'g]5 .
-#_ dxfgu/kflnsf leqsf k|To]s ef}lts ;DklQsf] wgLn] cfkm\gf] ;DklQ jxfndf lbg]
u/L gofF ;Demf}tf ePsf]df ;f] sf] hfgsf/L sfof{nonfO{ lbg'kg]{5 .
-$_ pk–ljlgod -@_ / -#_ adf]lhd hfgsf/L glbPsf] cj:yfdf sfof{non] jxfn
;Demf}tf sfod /x]s]f dfgL jxfn s/ c;'n ug{ ;Sg]5 .
&=&=&=&= ljj/0f bflvn ug'{kg]{ ljj/0f bflvn ug'{kg]{ ljj/0f bflvn ug'{kg]{ ljj/0f bflvn ug'{kg]{ MMMM -!_ lnlvt u/L jf gu/L cfkm\gf] :jfldTjdf /x]sf] ef}lts
;DklQ s;}nfO{ jxfndf lbPdf ;f] ldltn] #% lbgleq jxfn c+s / jxfn cjlw :ki6
v'n]sf] jxfn ;Demf}tfkqsf] k|ltlnlk, jxfndf a:g] JolQmsf] g]kfnL gful/stfsf]
k|df0fkq, kmd{, sDkgL, ;+:yfsf] xsdf Ohfhtkq jf btf{ k|df0fkqsf] k|ltlnlk / ;f]
kmd{ sDkgL ;~rfng ug]{ d"Vo JolQmsf] g]kfnL gful/stfsf] k|dfl0ft k|ltlnlk ;d]t
;+nUg u/L cg';"lr–@ adf]lhdsf] 9fFrfsf] ljj/0f e/L ;DalGwt sfof{nodf bflvn
ug'{k5{ .
-@_ of] ljlgodfjnL k|f/De x'g'eGbf cufj} axfndf lbO{;s]s]f s'g} ef}lts ;DklQsf
;DaGwdf klxn] To:tf] ljj/0f bflvn e};s]s]f /x]5 eg] o; pk–ljlgod adf]lhd
cfjZos yk ljj/0fdfq k]z u/] k'U5 .
-#_ of] ljlgodfjnL k|f/De x'g' cufj} cfkm\gf] ef}lts ;DklQ jxfndf lbg] JolQmn] of]
ljlgodfjnL hf/L ePsf] ldltn] ^) -;f7L_ lbgleq o; ljlgodfjnL adf]lhd
;DalGwt s/bftfn] sfof{no;DfIf ljj/0f bflvn ug{' kg]{5 .
-$_ o; ljlgod adf]lhd ljj/0f bflvn gug]{ s'g} klg JolQm pk/ o; ljlgod
ad]flhd ljj/0f bflvnf ug]{ st{Jo ePsf] JolQm xf] eGg] z+sf ug'{kg]{ s'g} dgfl;a
sf/0f ePdf ;DalGwt s/ clws[tn] lghnfO{ To:tf] ljj/0f bflvn ug{ cfb]z lbg
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;Sg]5 / ;f] cfb]z k|fKt ePsf] ldltn] #% lbgleq o; ljlgodfjnL adf]lhdsf]
ljj/0f bflvn ug'{ pQm JolQmsf] st{Jo x'g]5 .
-%_ o; ljlgod adf]lhd ljj/0f bflvn ug'{kg]{ s'g} JolQmn] s/ 5Ng] lgot lnO{
em'6\6f jf cw'/f] ljj/0f bflvn u/]df lghnfO{ ;DalGwt s/ clws[tsf] cfb]zn] ?=
Psxhf/ b]lv ?= kfFrxHff/;Dd hl/jfgf ug{ ;Sg]5 .
-^_ jxfndf lbO{/fv]sf] ef}lts ;DklQ vfnL x'g cfPdf jf csf]{ JolQmnfO{ axfndf
lbPdf jf lnvtdf x]/km]/ ePdf ;f] Joxf]/f :ki6 v'nfO{ To;sf] ljj/0f ;DalGwt
sfof{nodf !% lbgleq lbg' kg]{5 .
*=*=*=*= ljj/0f ;Rofpg lbg ;lsg] Mljj/0f ;Rofpg lbg ;lsg] Mljj/0f ;Rofpg lbg ;lsg] Mljj/0f ;Rofpg lbg ;lsg] M P]g, lgodfjnL / o; ljlgodfjnL adf]lhd klxnf]
k6s ljj/0f dxfgu/kflnsfdf bflvnf e};s]kl5 laa/0f bflvn ug]{n] e"n jf cGo
sf/0fn] ;Rofpg dfu u/]df To:tf] ljj/0f s/ clws[tn] !% lbgleq ljj/0f ;Rofpg
lbg ;Sg]5 . o;/L ;Rofpg lb+bf csf]{ /Ltk"j{ss]f laa/0f e/L bflvn ug'{ u/fpg' k5{
. t/ s/ lgwf{/0f e};s]kl5 laa/0f ;Rofpg lbOg] 5}g .
(=(=(=(= jxfnsf] b//]6 lgwf{/0f ug{ ;Sg] Mjxfnsf] b//]6 lgwf{/0f ug{ ;Sg] Mjxfnsf] b//]6 lgwf{/0f ug{ ;Sg] Mjxfnsf] b//]6 lgwf{/0f ug{ ;Sg] M -!_ dxfgu/kflnsfn] jxfn s/ k|of]hgsf] nflu
Jofkfl/s tyf ;8s dxTj / zx/L ;]jf ;'ljwf;d]tsf cfwf/df cfkm\gf] If]qleqsf]
ef}lts ;DklQsf] jxfnsf] Go"gtd\ b/ lgwf{/0f ug{ ;Sg]5 .
-@_ pkljlgod -!_ adf]lhd jxfnsf] b/ lgwf{/0f ug{ sfof{non] b]xfo ad]flhdsf]
;ldltsf] u7g ug]{5 / ;ldltn] lbPsf] k|:tfj adf]lhd jxfn b/ dxfgu/kflnsfaf6
:jLs[t u/fO{ nfu" ug{ ;lsg]5 .
s_ sfo{sf/L clws[t jf lghn] tf]s]s]f clws[t:t/sf] sd{rf/L —cWoIf v_ cfGtl/s /fhZj sfof{nosf clws[t k|ltlglw —;b:o u_ r]Da/ ckm sd;{sf] k|ltlglw —;b:o
3_ k"jf{wf/ ljsf; ljefusf] OlGhlgo/ —;b:o ª_ /fhZj dxfzfvf k|d'v jf lghn] tf]s]s]f
s/ clws[t —;b:o–;lrj
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-#_ o; ljlgod adf]lhd jxfnsf] b/ lgwf{/0f geP;Ddsf] nflu s/bftfn] k]z u/]sf]
jxfn c+snfO{ g} cGoyf k|dfl0ft geP;Dd s/of]Uo jxfn c+s dflgg]5 .
!)=!)=!)=!)= s/sf] lgwf{/0f / bflvnfs/sf] lgwf{/0f / bflvnfs/sf] lgwf{/0f / bflvnfs/sf] lgwf{/0f / bflvnf M -!_ ljlgod & adf]lhd ljj/0f bflvn ePkl5 ;DalGwt
s/ clws[tn] cfjZos b]lvPdf To; ;DaGwdf hfFra'em ;d]t u/L cg";"lr–#
adf]lhdsf] 9fFrfdf s/ lgwf{/0f ug]{5 .
-@_ pk–ljlgod -!_ adf]lhd s/ lgwf{/0fsf] ;"rgf kfPsf] ldltn] !% -kGw|_ lbgleq
s/bftfn] s/ /sd ;DalGwt sfof{nodf gub} jf u'8 km/ k]d]06 c+lst a}+ssf] r]s
dfkm{t bflvn ug'{kg]{5 .
-#_ 3/wgL jf ;Demf}tf cg';f/ jxfns/ ltg'{kg]{ bfloTj ePsf JolQmn] jxfn s/
/sd ;DalGwt sfof{no jf dxfg/kflnsfn] tf]s]sf] a}+sdf rf}dfl;s ?kdf hDdf
ug'{kg]{5 .
-$_ o; pkljlgod adf]lhd s/ lgwf{/0f Pj+ jxfn s/ c;'nL tyf jSof}tf s/ :ki6
v'nfO{ cg';"lr–$ adf]lhdsf] jxfn s/ btf{ lstfadf nut /fVg' kg]{5 .
!!!!!!!!==== k'g s/ lgwf{/0f ug{ ;lsg] k'g s/ lgwf{/0f ug{ ;lsg] k'g s/ lgwf{/0f ug{ ;lsg] k'g s/ lgwf{/0f ug{ ;lsg] MMMM P]g, lgodfjnL / o; ljlgodfjnL adf]lhd clGtd s/
lgwf{/0f ul/;s]sf] eP tfklg b]xfoadf]lhdsf] s'g} sf/0f k/]df s/ clws[tn] s'g}
klg ;dodf sfo{sf/L clws[tsf] :jLs[t lnO{ k'gM s/ lgwf{/0f ug{ ;Sg]5M–
-s_ s/ lgwf{/0f ubf{ u0fLt;DaGwL jf cGo s'g} e"n ePdf, jf
-v_ j9L s/ a'emfpg' kg]{df 36L s/ a'emfPsf] ;a"b k|df0f k|fKt ePdf .
!@=!@=!@=!@= s/s/s/s/ lkmtf{ jf ;dfof]hg ug]{ Mlkmtf{ jf ;dfof]hg ug]{ Mlkmtf{ jf ;dfof]hg ug]{ Mlkmtf{ jf ;dfof]hg ug]{ M -!_ s;}n] P]g tyf k|rlnt g]kfn sfg"g adf]lhd
ltg'{kg]{ eGbf j9L jxfn s/ dxfgu/kflnsfdf bflvn u/]s]f /x]]5 eg] To:tf] j9L s/
;DalGwt s/ clws[tn] lkmtf{ ug{ jf lghaf6 c;'n ug'{kg]{ afFsL s/df ldnfpg
;Sg]5 .
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-@_ dfly pkljlgod -!_ df h'g;'s} s'/f n]lvPs]f ePtfklg cfo >f]t k|dfl0ft ug]{
p2]Zon] jflif{s s/ dxfgu/kflnsfdf bflvnf ePsf] /x]5 / ;f] cjlw gk'Ub} s/bftfn]
jxfn s/f/ e+u ePsf] eGg] Joxf]/fsf] ;"rgf dxfgu/kflnsf;dIf k]z u/L aFfsL
cjlwsf] jxfn s/ /sd lkmtf{ dfu ug{ kfO{g] 5}g .
!!!!#= #= #= #= s/ k'l:tsf hf/L ug{ ;Sg]Ms/ k'l:tsf hf/L ug{ ;Sg]Ms/ k'l:tsf hf/L ug{ ;Sg]Ms/ k'l:tsf hf/L ug{ ;Sg]M -!_ s/ ;+sngdf ;/ntf, kf/blz{tf / k|efjsf/Ltf xfl;n
ug{ / s/bftfsf] nut Jojl:yt ug{ dxfgu/kflnsfn] s/bftf / jxfn s/ c;'nL
u/]sf] Joxf]/f v'n]sf] jxfn s/ a'emfPsf] k'l:tsf hf/L ug{ ;Sg]5 .
-@_ o; pk–ljlgod adf]lhd jxfn s/ k'l:tsf hf/L ePkl5 k|To]s cfly{s jif{sf]
nflu jxfn s/ c;'nL ePsf] ljj/0f s/bftfn] cfkm}+ pQm k'l:tsfdf pNn]v ug{
;Sg]5 / x/]s cfly{s jif{sf] c;f/ d;fGt;Dddf s/ k'l:tsf ;DalGwt sfof{nosf]
s/ clws[taf6 k|dfl0ft u/fpg] st{Jo s/bftfsf] x'g]5 .
!$=!$=!$=!$= s/ clws[tn] cfkms/ clws[tn] cfkms/ clws[tn] cfkms/ clws[tn] cfkm\\ \\gf] clwsf/ ;'Dkg ;Sg] Mgf] clwsf/ ;'Dkg ;Sg] Mgf] clwsf/ ;'Dkg ;Sg] Mgf] clwsf/ ;'Dkg ;Sg] M -!_ o; ljlgodfjnL adf]lhdsf] clwsf/
s/ clws[tn] cfkm" dftxtsf ;xfos :t/ kf+rf} tx;Ddsf sd{rf/LnfO{ ;'Dkg ;Sg]5
. t/, To;/L clwsf/ ;'lDkPsf sd{rf/Ln] ;f] clwsf/sf] k|of]u ubf{ s;}nfO{ ;hfoF
ug{ kfpg] 5}g .
-@_ pkljlgod -!_ adf]lhd clwsf/ k|fKt ug]{ clwsf/Ln] u/]s]f sfd sf/jfO{ s/
clws[tn] u/] ;/x dfGo x'g]5 .
!%=!%=!%=!%= k'g/fj]bg Mk'g/fj]bg Mk'g/fj]bg Mk'g/fj]bg M P]g, lgodfjnL, k|rlnt sfg"g / o; ljlgodfjnL adf]lhd s/ clws[tn]
s/ lgwf{/0f Pj+ ul/Psf] hl/jfgf pk/ lrQ ga'em]df ;f] cfb]z pk/
dxfgu/kflnsfsf] k|d'v ;dIf k'g/fj]bg ug{ ;lsg]5 .
!^=!^=!^=!^= sfuhftx? uf]Ko /xg]sfuhftx? uf]Ko /xg]sfuhftx? uf]Ko /xg]sfuhftx? uf]Ko /xg] MMMM k|rlnt sfg"g / o; ljlgodfjnL adf]lhd dxfgu/kflnsf
;dIf k]z ePsf jxfn s/;Fu ;DalGwt sfuhftx? uf]Ko /flvg]5 . tL sfuhkqx?
s/ ;DaGwL sf/jfO{nfO{ afx]s cGo sfo{nfO{ k|sflzt ul/g] 5}g .
9
!&=!&=!&=!&= ;fFrf] ;"rgf lbg]nfO{ O{gfd ;fFrf] ;"rgf lbg]nfO{ O{gfd ;fFrf] ;"rgf lbg]nfO{ O{gfd ;fFrf] ;"rgf lbg]nfO{ O{gfd MMMM k|rlnt sfg"g / o; ljlgodfjnL adf]lhd nfUg] s/
s;}n] 5n]sf] eP ;f] s'/f v'nfO{ lnlvt ;"rgf /fhZj dxfzfvfdf lbg] JolQmnfO{ ;f]
;"rgfsf] hl/ofaf6 c;"n ePsf] s/ /sdsf] !) k|ltzt a/fa/n] x'g cfpg] /sd
Ogfd :j?k dxfgu/kflnsfn] lbg]5 .
!*=!*=!*=!*= jfwf c8sfp km'sfpg]jfwf c8sfp km'sfpg]jfwf c8sfp km'sfpg]jfwf c8sfp km'sfpg] clwsf/ Mclwsf/ Mclwsf/ Mclwsf/ M -!_ o; ljlgod sfof{Gjogsf] l;nl;nfdf s'g}
jfwf c8sfp k/]df ;f] km'sfpg] clwsf/ dxfgu/kflnsf jf]8{nfO{ x'g] 5 .
-@_ k|rlnt P]g, lgod / o; ljlgodsf] d"ne"t s'/fnfO{ c;/ gkg]{ u/L dfq dfly -
!_ adf]lhdsf] jfwf km'sfpg] clwsf/sf] k|of]u ug{ ;lsG5 .
!(=!(=!(=!(= arfpMarfpMarfpMarfpM P]g, lgodjfnL / o; ljlgodfjnLdf n]lvPs]fdf s'/fdf o;} adf]lhd /
gn]lvPsf] s'/fdf k|rlnt g]kfn sfg"gadf]lhd x'g]5 .
10
cg';"lr ! -ljlgod ^ -!_ ;Fu ;DalGwt_
ef}lts ;DklQ jxfn ;Demf}tfef}lts ;DklQ jxfn ;Demf}tfef}lts ;DklQ jxfn ;Demf}tfef}lts ;DklQ jxfn ;Demf}tf––––kq sf] gd"gfkq sf] gd"gfkq sf] gd"gfkq sf] gd"gf xfdL tk;Lndf plNnlvt b'O{ kIfx? -k|yd kIf M ef}lts ;DklQ wgL / låtLo kIfM ef}lts ;DklQ jxfndf lng]_ aLr lgDg zt{ aGb]hleq /xL ef}lts ;DklQ axfndf lng]÷lbg] u/L s/f/ P]gsf] kl/lwleq /xL ;Demf}tf u/L Ps÷Ps k|lt lnof}+÷lbof}+ .
-s_ k|yd kIfsf] ljj/0f -v_ låtLo kIfsf] ljj/0f != gfd, y/ M != gfd, y/ M @= afa'sf] gfd y/M @= afa'sf] gfd y/M #= afh]sf] gfd y/M #= afh]sf] gfd y/M $= gful/stf k|df0f kq g+=M $= gful/stf k|df0f kq g+= %= s/bftf kl/ro kq g+=M %= s/bftf kl/ro kq g+=M ^= 7]ufgfM ^= 7]ufgfM &= kmf]g g+M= &= kmf]g g+=M -s_jxfndf lbg] ef}lts ;DklQsf] ljj/0f -v_ jxfndf lng] ef}lts ;DklQsf]
pkof]u;DaGwL ljj/0f != ef}lts ;DklQsf] ljj/0fM != k|of]hg -cfjf;Lo÷Joj;flos cflb_M @= If]qkmnM @= Joj;fosf] k|s[ltM #= lsQf g+=M #= Joj;fo eP btf{ g+=M $= 3/ g+=+=M $= x:tfIf/M= %= dfu{M+=M ^= j8f g+=M &= x:tfIf/M= zt{ tyf jGb]hx?zt{ tyf jGb]hx?zt{ tyf jGb]hx?zt{ tyf jGb]hx? -!_ jxfn ;Demf}tfsf] cjlw===========================b]lv===================;Dd . -@_ jxfn /sd ?=========================-dfl;s÷jflif{s_ . -#_ axfn e'QmfgL tl/sf=========================ls:tfsf] lsl;d -
jflif{s÷dfl;s÷rf}dfl;s÷cGo============ -$_ cfjlws axfn j[l4 b/ ===============k|ltzt÷c+s -k|lt jif{÷dlxgf÷cGo_ . -%_ lgodfg';f/ nfUg] axfn s/ ltg]{ bfloTj k|yd kIf÷låtLo kIfsf] x'g]5 . -^_ cGo zt{x? b'O{ kIfsf] ;xdtLdf pNn]v ug{ ;lsg] .
11
cg';"lr @
-ljlgod & -!_ ;Fu ;DalGwt_
axfns/ bflvnf lgj]bg kmf/fdaxfns/ bflvnf lgj]bg kmf/fdaxfns/ bflvnf lgj]bg kmf/fdaxfns/ bflvnf lgj]bg kmf/fd
>L /fhZj dxfzfvf÷===================sfof{no sf7df8f}+ dxfgu/kflnsf sf7df8f}+ .
d]/f]÷xfd|f] :jfldTj÷ef]uflwsf/df /x]sf] tkl;ndf pNn]lvt ef}lts ;DklQ jxfndf /x]s]f x'Fbf :yfgLo :jfoQ zf;g P]g, @)%% , :yfgLo :jfoQ zf;g lgodfjnL, @)%^ / jxfn s/ ljlgodfjnL, @)^( cg';f/ ltg'{ a'emfpg' kg]{ axfn s/ a'emfpg cfPsf 5'÷5f}+ . k|rlnt sfg"g adf]lhd s/ lgwf{/0f u/L kfpg cfjZos sfuhft o;};fy ;+nUg u/]s]f 5'÷5f}+ . ljj/0f km/s 7x/] k|rlnt sfg"g adf]lhd ;x'Fnf a'emfpFnf .
l;=g+=l;=g+=l;=g+=l;=g+=
jxfn lbPsf] ef}lts ;DklQsf] ljj/0fjxfn lbPsf] ef}lts ;DklQsf] ljj/0fjxfn lbPsf] ef}lts ;DklQsf] ljj/0fjxfn lbPsf] ef}lts ;DklQsf] ljj/0f jxfndf j:g]sf] jxfndf j:g]sf] jxfndf j:g]sf] jxfndf j:g]sf] gfd, 7]ufgfgfd, 7]ufgfgfd, 7]ufgfgfd, 7]ufgf
jflif{s÷dfl;s jflif{s÷dfl;s jflif{s÷dfl;s jflif{s÷dfl;s jxfnjxfnjxfnjxfn /sd/sd/sd/sd ?=?=?=?=
;Demf]}t;Demf]}t;Demf]}t;Demf]}tcjlwcjlwcjlwcjlw
s}lkmots}lkmots}lkmots}lkmot j8f g+=
3/ g+=÷ ls=g+=
dfu{÷ 6f]n If]qkmn
hDdfhDdfhDdfhDdf s/ a'emfpg] tl/sfM rf}dfl;s÷jflif{s M==========================
s/bftfsf] ljj/0fs/bftfsf] ljj/0fs/bftfsf] ljj/0fs/bftfsf] ljj/0f kl/rokq g+======================= s/bftfsf] gfdM================================ afa'sf] gfdM============================ afh]sf] gfdM================================ gful/stf k|df0f kq g+= / hf/L lhNnfM======================= 7]ufgfM======================================== ;Dks{ kmf]g÷ Odf]nM
b:tvtM==================================== lgj]bg ug]{sf] gfdM==================== 7]ufgfM==================================== ldltM=============================== gf]6M gf]6M gf]6M gf]6M !_ s/ jflif{s jf rf}dfl;s ?kdf a'emfpg' kg]{5 . @_ ;+nUg ug'{kg]{ sfuhftx? s_ ef}lts ;DklQsf] :jfldTj b]vfpg] sfuhftsf] k|ltlnlkx?–!
v_ jxfn ;Demf}tfsf] k|ltlnlkx?–! u_ jxfndf j:g]sf] g]kfnL gful/stf k|df0fkq jf ;+:yfut eP btf{ k|df0fkqsf] k|ltlnlk–! 3_ s/bftfsf] g]kfnL gful/stfsf] k|ltlnlk, ;+:yfut s/bftf eP btf{ k|df0fkq tyf d'Vo JolQmsf] gful/stfsf] k|df0fkqsf] k|ltlnlk–!
12
cg';"lr #
-ljlgod ( -!_ ;Fu ;DalGwt_
jxfn s/ lgwf{/0f÷c;'nL ljj/0f jxfn s/ lgwf{/0f÷c;'nL ljj/0f jxfn s/ lgwf{/0f÷c;'nL ljj/0f jxfn s/ lgwf{/0f÷c;'nL ljj/0f s/bftf kl/rokq g+= s/bftfsf] gfdM=========================================== 7]ufgfM================================================= cfly{s jif{M=================================== s/ lgwf{/0f u/]s]f cfly{s jif{M============================= s/ lgwf{/0f ;+VofM============================ s/ ljj/0f bflvnf u/]sf] sfof{noM==========================
?= df l;=g+=l;=g+=l;=g+=l;=g+= ef}lts ef}lts ef}lts ef}lts
;DklQsf] ;DklQsf] ;DklQsf] ;DklQsf] ljj/0fljj/0fljj/0fljj/0f
s/ nfUg] s'n s/ nfUg] s'n s/ nfUg] s'n s/ nfUg] s'n jxfn /sdjxfn /sdjxfn /sdjxfn /sd ----?=df_?=df_?=df_?=df_
@ k|ltztn] @ k|ltztn] @ k|ltztn] @ k|ltztn] sfod x'g] s/ sfod x'g] s/ sfod x'g] s/ sfod x'g] s/ ?=?=?=?=
cu|Ldcu|Ldcu|Ldcu|Ld bflvnf bflvnf bflvnf bflvnf u/sf] s/u/sf] s/u/sf] s/u/sf] s/ ?=?=?=?=
ca bflvn ca bflvn ca bflvn ca bflvn ug'{kg]{ s/sf] ug'{kg]{ s/sf] ug'{kg]{ s/sf] ug'{kg]{ s/sf] c+sc+sc+sc+s
s}lkmots}lkmots}lkmots}lkmot
hDdf
s/ c;'nL ljj/0fs/ c;'nL ljj/0fs/ c;'nL ljj/0fs/ c;'nL ljj/0f
k|fKt ljj/0fsf] cfwf/df >L=====================================n] cf=j= @)===== sf] nflu jflif{s÷rf}dfl;s -k|yd÷låtLo÷clGtd_ ls:tf jfkt sfod ePsf] jxfn s/ ?============================== hl/jfg ?= =================== u/L hDdf ?================== ====== -cIf]?lk==========================================================_ ldlt======================df /=g+=====================af6 a'lemlnPsf] Joxf]/f k|dfl0ft ul/G5 .
============================== -s/ clws[tsf] b:tvt_
ldltM=========================
13
cg';"lr–$ -ljlgod !$ ;Fu ;DalGwt_ jxfn s/ btf{ lstfj jxfn s/ btf{ lstfj jxfn s/ btf{ lstfj jxfn s/ btf{ lstfj
----s_ s/bftf÷axfndf lbg]sf] s_ s/bftf÷axfndf lbg]sf] s_ s/bftf÷axfndf lbg]sf] s_ s/bftf÷axfndf lbg]sf] ljj/0fMljj/0fMljj/0fMljj/0fM ;DklQ jxfn lbg] s/btfsf] gfdM btf{ gDa/M :yfoL n]vf gDa/M 7]ufgfM lhNnfM j8fM 3/ g+=M ;8s dfu{ uNnLsf] gfdM kmf]g g+=M df]jfO{n g==M Od]n 7]ufgfM cf=j=cf=j=cf=j=cf=j=
jxfn lbPsf] ef}lts ;DklQsf] jxfn lbPsf] ef}lts ;DklQsf] jxfn lbPsf] ef}lts ;DklQsf] jxfn lbPsf] ef}lts ;DklQsf] ljj/0fljj/0fljj/0fljj/0f
jxfndf jxfndf jxfndf jxfndf j:g]sf] j:g]sf] j:g]sf] j:g]sf] gfd, gfd, gfd, gfd, 7]ufgf7]ufgf7]ufgf7]ufgf
jflif{s÷dfl;s jflif{s÷dfl;s jflif{s÷dfl;s jflif{s÷dfl;s jxfn /sd ?=jxfn /sd ?=jxfn /sd ?=jxfn /sd ?=
;Demf]}tf ;Demf]}tf ;Demf]}tf ;Demf]}tf cjlwcjlwcjlwcjlw
===== ===== ===== ===== k|ltztn] k|ltztn] k|ltztn] k|ltztn] sfod x'g] sfod x'g] sfod x'g] sfod x'g]
s/s/s/s/
hl/jfgfhl/jfgfhl/jfgfhl/jfgf jSof}tf jSof}tf jSof}tf jSof}tf /sd/sd/sd/sd
hDdf hDdf hDdf hDdf s/ s/ s/ s/ /sd/sd/sd/sd
c;'nL ljj/0fc;'nL ljj/0fc;'nL ljj/0fc;'nL ljj/0f k|dfl0ft k|dfl0ft k|dfl0ft k|dfl0ft ug]{sf] ug]{sf] ug]{sf] ug]{sf] b:tvtb:tvtb:tvtb:tvt
j8f j8f j8f j8f g+=g+=g+=g+=
3/ 3/ 3/ 3/ g+=g+=g+=g+==÷ =÷ =÷ =÷ ls=g+=ls=g+=ls=g+=ls=g+=
dfu{÷ dfu{÷ dfu{÷ dfu{÷ 6f]n6f]n6f]n6f]n
If]qkmnIf]qkmnIf]qkmnIf]qkmn ldltldltldltldlt /l;b /l;b /l;b /l;b g+=g+=g+=g+=
/sd/sd/sd/sd
----v_ axfndf lng]sf] ljj/0f v_ axfndf lng]sf] ljj/0f v_ axfndf lng]sf] ljj/0f v_ axfndf lng]sf] ljj/0f != gfd, y/ M @= afa'sf] gfd y/M #= afh]sf] gfd y/M $= gful/stf k|df0f kq g+M %= s/bftf kl/ro kq g+=M ^= 7]ufgfM &= kmf]g g+=M
----u_ axfndf lng] ef}lts ;DklQsf] u_ axfndf lng] ef}lts ;DklQsf] u_ axfndf lng] ef}lts ;DklQsf] u_ axfndf lng] ef}lts ;DklQsf] pkof]u ;DaGwL ljj/0fpkof]u ;DaGwL ljj/0fpkof]u ;DaGwL ljj/0fpkof]u ;DaGwL ljj/0f != k|of]hg -cfjf;Lo÷Joj;flos cflb_M @= Joj;fosf] k|s[ltM #= Joj;fo eP btf{ g+=M $= axfn e'QmfgL tl/sf M-jflif{s÷dfl;s÷rf}dfl;s÷cGo =========_
%=cfjlws axfn a[l4 b/ ============ ^= lgodfg';f/ nfUg] axfn s/ ltg]{ bfloTj
axfndf lbg]sf] �
axfndf lng]sf] � &=cGo