10
r_ FRNI No. KARBILI2OOT /47747 dmgwd@ oQde)d6?n ddu3neDd)d) adefr mtsd dg8 oQnJoald ioe3r: io{uoca 24 eroid 2019, dod96&, a6rood: 2210j019 duoF[.3d iddr d)6 iedrtd dod (gcboda) adeo$8, 20193+ 2019d c&ge?ro. eoils auood 21 do.ir oouid6Ded e""Ld drodCd}, xodod, Sdcd9dnoR "addl 2019d doornrd eQ&o$d) troes; 23 "ioeJJo.oR duorad ooe;^ddpQ ddt3iz.Jedod ecde5icrdnd. 2019d d6iEFtJd oQoo$d) noa3d: 23 (2019d c{gezrd 22d€ Ooooddod) d-DFBd oaz3d dgd eded no*done: drade) Eidti6'DRd) dF"Ft3d id$ a$dl ne*rl$ god (edI#B) erQ0o$*, 2019 (2019d caq(eJd 21dr ooooddod) oos3d6oeood erd:d:goJ:&o ddo$sDnd) do-orod nd$ aba) deddS dod oeoo$d$, 2017&{ (2017d doorr^ld oeoob$ 27) $dE.gqda drdd$ e"o6$ elQ0o$d:. qg "$JdDod dodrzod:d erDqedi'i*non dddFod id$ abd> Xed,l$ dOd eQ0o$d:, 2017$d (2017d duoru:d cQ&oi$, 27) d:ddg edlda drDddd: o3:rdaofld:dtdood; "ad: qlDdd ileauoesrd addde ddrdQ duort:d ooas, Op-od d:odo6od ds dDo0dod uQ0o3:a:da-odO:- 1. noiE dnd, drdl edod.-(D d3 eQoo$ild$d dilDFBd iddJ (Adlda) eeQoo$d), 2019 aocb ddo$dddd}. (2) edrQD erDdDoQ:i6d$49dr, d{ oQoo$$d e,aderodrldJ c^lJgJ ntcJl lV eUl I B6Drdd, i6-dFo I ooa,o*949 oQdoaldo3: d:loed ltod:dBiud>ood eod Aododood zrooit uddd*dtr 2. Eiddro 2d .gdada.- dooro;d nd$ d)d) ieddd dori eeao$d), 2017d (qe2 rdro$od d:oe) erQoo3:d:dodr w$eaDnoond) giddm 2d a)od (4)dg 'dodrryoa Os€Fo$d e,&eeJ aBQ6Dd" ddil$ dd:aoo$, -, dJadFzpDa oroFo$d -gro$ e,"leo a3qaod' ddd9&4 oeaqod) zJd4ol,ooari ieoxdd+d". 3. E*dra 10d .gdadB.- $Jao eQoo$$d dddro 10d9,- dorjdodr,. d:oriduod, odgeoo6 99, gooF (eEolDa ao, dd ddF oFBo) 30, S,td,ko Van'sha 7940) ioiBeoJ: drdaodrl$ ieea?eo$ E)U(JQ:- (1) erDd dddro (l)dO, addde ddodrdd dd:aao3: *ddod add#o$&4 ieoidd+d>c,

gst.kar.nic.in...Created Date 11/12/2019 3:43:55 PM

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Page 1: gst.kar.nic.in...Created Date 11/12/2019 3:43:55 PM

r_

FRNI No. KARBILI2OOT /47747

dmgwd@oQde)d6?n ddu3neDd)d)

adefr mtsd dg8

oQnJoald

ioe3r: io{uoca 24 eroid 2019, dod96&, a6rood: 2210j019

duoF[.3d iddr d)6 iedrtd dod (gcboda) adeo$8, 20193+ 2019d c&ge?ro. eoilsauood 21 do.ir oouid6Ded e""Ld drodCd}, xodod, Sdcd9dnoR "addl 2019d doornrdeQ&o$d) troes; 23 "ioeJJo.oR duorad ooe;^ddpQ ddt3iz.Jedod ecde5icrdnd.

2019d d6iEFtJd oQoo$d) noa3d: 23(2019d c{gezrd 22d€ Ooooddod) d-DFBd oaz3d dgd eded no*done: drade) Eidti6'DRd)

dF"Ft3d id$ a$dl ne*rl$ god (edI#B) erQ0o$*, 2019(2019d caq(eJd 21dr ooooddod) oos3d6oeood erd:d:goJ:&o ddo$sDnd)

do-orod nd$ aba) deddS dod oeoo$d$, 2017&{ (2017d doorr^ld oeoob$ 27)$dE.gqda drdd$ e"o6$ elQ0o$d:.

qg "$JdDod

dodrzod:d erDqedi'i*non dddFod id$ abd> Xed,l$ dOd eQ0o$d:,2017$d (2017d duoru:d cQ&oi$, 27) d:ddg edlda drDddd: o3:rdaofld:dtdood;

"ad: qlDdd ileauoesrd addde ddrdQ duort:d ooas, Op-od d:odo6od ds dDo0doduQ0o3:a:da-odO:-

1. noiE dnd, drdl edod.-(D d3 eQoo$ild$d dilDFBd iddJ(Adlda) eeQoo$d), 2019 aocb ddo$dddd}.

(2) edrQD erDdDoQ:i6d$49dr, d{ oQoo$$d e,aderodrldJ

c^lJgJ ntcJl lV eUl I

B6Drdd, i6-dFo

I

ooa,o*949 oQdoaldo3: d:loed ltod:dBiud>ood eod Aododood zrooit uddd*dtr

2. Eiddro 2d .gdada.- dooro;d nd$ d)d) ieddd dori eeao$d), 2017d (qe2

rdro$od d:oe) erQoo3:d:dodr w$eaDnoond) giddm 2d a)od (4)dg 'dodrryoaOs€Fo$d e,&eeJ aBQ6Dd" ddil$ dd:aoo$, -, dJadFzpDa oroFo$d -gro$ e,"leo a3qaod'ddd9&4 oeaqod) zJd4ol,ooari ieoxdd+d".

3. E*dra 10d .gdadB.- $Jao eQoo$$d dddro 10d9,-

dorjdodr,. d:oriduod, odgeoo6 99, gooF (eEolDa ao, dd ddF oFBo)30, S,td,ko Van'sha 7940)

ioiBeoJ: drdaodrl$ ieea?eo$

E)U(JQ:-

(1) erDd dddro (l)dO, addde ddodrdd dd:aao3: *ddod add#o$&4 ieoidd+d>c,

Page 2: gst.kar.nic.in...Created Date 11/12/2019 3:43:55 PM

2

'addd.- addde ddodrdd e,.Ddrdden-oR, Dq edd'o oojroobeo$ $.oed Eie#eddgeQ&d)d{d abq,i deddriq;b, roe;rlsb odaD d>oildrld&* &ed)ddd d:ne;de"dRierod iedil$ Dooobg draddEo$ d&errdd>* oD%dqo$ d&oat^3d #.rd$*0 dF oiD dDii doilmd d dridrEod*dd*dog.'

(2) crud dddro (2)dg.-

(a) $od (a)o$g Arodo$g rrd:d 'eeda-o' ":ou dddd:o Er,*s:ddd+do;

(sr) sDod (")ong 'erusoddooRdarDdd:.' aou ddE* "eruogddooRdzsodcb; oda-o'aoe^: ddild&* d8o3raedfiddrd;;

(rl) $od (.a)on dd:a'oo$, 39dod $oddd:* Xeoidd+do, aodd:-

'(a+") ed& Food?.pFd dori.Do.bd dd3o$Dilo oda-o o0dD& dodcJoo$d dSoSlDIiO

sfldal-odd::-

(3) e,rDd Eiddro (2)d dd:aroo3:, dsood erud 6iddeod&4 ieondd+d1, aodd:-

(2")) * riQ0ona5dg a,drtooB${df* a&qa"dd) ade e+dra, udd

Eidd.o 9d erud qiddeo (3) abq (4)d wduofrlgri 8"sd[lg, ejdd &ood deoaii:ddrdel ocdd: er$ dro6oo$iid$4 eoedadrd i$Ii dbd'oL3r droo6d)d, wd glddco

(1) a$q erod qiddeo (2)d o60$9 dozi iooooj: drodddd* (jo\ dcoad.o{o:odrtgd, p.al doeooDosrd ddlo$, {iddro 9d wd 5iEdeo (1) d eBo$g cdd)iooooJ: dodz.Jeood dodo$ udel oo$Ooiqod eto{ dddQ e3d* aode,od, erdd

oDa6dgo$ dbdot3d dedd d:odd:o a)edd s.od) dod drodd&4 iooooJ: d:ade.:r.

ed$ dr S$ndddondo{d, eio$+ *oad,ra$oudrcS-

(")) dr cQoo$d)d cao3)el dDii aQierDildodd idd: erfra-o dedd$ dJad,]*o3)g

dodncbdddr;

(D) nd$ eddo iedil$ oSoo{de uodd-uoei, dJDdddrl$$d dlDdd)dde:gJOL9I t()JoJoJ.OJ:

(&) Eiddso 52d oao$g dod noli&iDdd: orldrod:dodd z.a.l, ad)dooed dosde3d

AaDFddd d:nsd id$ ufrao iedd$ o3ro$de d,addddq dodRridd&;

(E) dodqd A{odxbrts $eci i6DFdd eQi,"?.3ieJd)6'ad eo{ idd:i1$ a.a.

do3idofdod eedEsa erod iediid drodrdood; abd:

(q) 2.,?, FoodQrd dolicroo$d d$ er{ao e0doh dodctoo$d d#ddo6, s.&IoRod dz{ dneooooeod d*d$ soooS: dsri oQOo$*, 1961 (1961d deoEi

ee0o$d) 43)d oao$q oederod r-ode uo{d ac-od noa3p$$* (PAN) dooa&dg. eodag drreooac$d d$zid: dr wd @ddeod oao3rg dori iomoS: d:odo uoQ drDaEra-9ed

dndd:, s d.oeoa?o$d ddofo dr erud Siddeod ea dod iooao3: d:od{dd:. uoS:

droder> odruoiidd+q9.";

(4) erDd dddso (3)dq, -erudqiddro (1)d' "rou ddilsb, sddeo z3d* d>d> ofldrl$d&d'oo$, o{ a:$d addo ddo,$ aadiidS, "erddJo iodspDFd)sodatoR erud Siddeo(2n)d" aoeJ ddzi$c, sddeo ?3d4 drdJ o{drlsd:o neondd+d:d

(s) erDd dddro (4)d9, 'erud6iddeo (1)d' aoo ddrlst, tiddeo eid* drd: er{driddda-oo$ -erdao iodayoF&Fodil'oR erud 5iddeo (24)d' aou ddrl$c, sddeo ?^3d4 d)dJerfldild&o deondd+dx

Page 3: gst.kar.nic.in...Created Date 11/12/2019 3:43:55 PM

3

(6) e,.Dd @ddeo (s)dQ, "wdqiddro (1)d" "ioD ddrldc, sddeo $do ai:d1 ei{dil$dd:aooJ: *erQao iodzgoFd)mdd-on wd qiddeo (2a)d' aos, ddri$c, sddeo aid4 d:dlerfldiiS&* ieondd+dJ

(7) erud dddro (5)d dd:aoolr dsnd adddrid&4 ieongd+d)6, aodd:-

'Dddd 1.- dr qiddeod tlao$fl dori ioooo3r dcoder: aag ddo$ odFdo$&{0drolDdd6a+R odd Xa3:1i t&m€l6b{ dd* aod:d erudedi19nDn, "idrai d3.d-r65"#oodgoJ> a"od: deoa-oAd ddFd a&,e, ldo$ adaod erd& dr oQ&o$a$doao$e2 doeoddrl atodd6torbd aFaoddddd eod ddlocood droadd dradelErid

N.rd$o z"drfuaoaddd+do, sdd prq eddo oo1tool).goi dloed deded)de0QAd:ddd d:tdri dedediisb, roe;ilq;b er{a'o d:corldd$d:o 0ed>{dd d:oe;dz"dRierDd iediid Dd-oou>,3 dradddo$ d.rdS* z"drinoaddffi.

o;dd 2.- * giddrod cao$g e^,ai d,loiD iooooJ: d:odsiedDd dozio$${edroiDd erDdoedrten-oR, 'croerrd$oj: dba-oux" doodgoiu d$nd dradddllg d$elrd&oe.Srtooa ddd*dg, "rodd:-

(i) r.od: dro6DAd ddrd egef ldd) adaod eod ddSo$r d' cQbo$a$dcBo$g c3oeodedil zrDddo'orbd aiJooddddzi d)Dcd)d dod3dilvt; d:d>

(ii) eJq oCEro oo$Doso,3o$ d),oed deded deoQA&d*d d){zi dededilsb,

roorlsb erfrao $:orldrl$&o oed:$dd drroed ?-dnisod fediid auoo$rg-r.i

^rQ l,?.r.r'c\JJcrlJ€Jor tYU ,

4. {iddso 22d .g*"da.- d)Jae oQ&o$$d qiddeo 22d9, erDd Eiddso (l)dg, ;dddo3:dood)dd 3d)-ao$ 63 dDoadd&{ ieondd*d}, aodd:-

'ugd ddo6, irord{ doded Apodiori$ e*o}, eQnrDz8iud>ood eroQ

ddd)il$ 6$d) aced9d e"sduq, Eiddedd'oR nd$d$ dradejEo$g dJadnd)d dodrEaaddqiddeodel, idld dbdotJ&d .a{q e* droiloo$rrigod dod6 e.:$ dJaaoosriid&d aDedd

eroS dodd* d{neld:d:.

addd.- & erud Siddeod wdeddenDR, s"B d$atD erq edDD oo3rDob,soi)

droerd deiled deeQ:r6d*d atr€ui dede6rlsb, noedsb ed6" d>oridil$$.Oed:d)dd droe.:d r.dhiod iedrl$ aooocJg dJodddrl$O- drodn&SJDoaqdrD nederddd:* 4idredaoR nd$il$ dodejdo$O d.odnddd& aod: doiitdndd+d*.".

s. Eiddro 2sd .3dld6.- 6J)Jae oQoo$$d Eiddro 2sd$, wd 6iddeo (6)d dodd, dr

d:rood erud qiddmiiS$* ieond*dd>o, erodd:-

"(6o) oo$aonzod:ood ero{ dilod t$d) aQoddg d:d: uofr n$o$d.rJ$Iig|golna-r,., doeoooogod ddSob oQ €dlDrfeddeo S* e.dnozidd*do e,ddo ereod Io a3robdro

d.,ooa&dddd dooodai: d:* adnndd*dg:

ddo$, seocf ioajrolro doeooool:d ddlri nedeDndaqo-, doded gqodii:rld

d:eeJ, iaord{ 0o$acrDd)eDd eeoQ aADdde: eioQ drffi do3:aro$aod $d>6oo$Fmd6add Oeeo$ rbdd&d Oeddddd1:

$d1 ddod:, erQqid:osdeddeoS* e.Snorle.:r oda'o ereoo noa3p$$* doood:ddouodoi$o a,dRi$ efrao doJ:oroJ:aod $6 roos:rxo{radrd oego$ rb$d$4rdhie.:: .rdeoDdg, uo{ d$rl doz,Sdoiod doeodedoJ:o eAod) aoc$ doQDand{do

Page 4: gst.kar.nic.in...Created Date 11/12/2019 3:43:55 PM

4

d)d: erofr ddSo$r d"o(odsSoi&{ dro6e aozJ oe,cong g3 i,eaoid)d rddwda; o{zltb e {ol:aaildd*zjt

(6ee) eQn,addo$ Ooooddod: d)A Ad--oodaod, d,go1jDts drSoto, doeoddoS:&eadn-oR epdrd.)ilel, d0d,1d Sqodiorid ,{o$, iaordds ,do oenra?sdobgOaF*daiDdn6Dd eod eADddg erQ@dcoededdeod* z.dmildffi er{aa erqroo.

noai;:$d:o d,ooadd airoado$d:* udnndd*d1:

ddo6, (Jfoo' ioa3rob ",q drqri Oedeondaqe2, dod.ld AFodiDilg o{o$,iaord{ ndo oQBJDddo$g &aF*daxsr&6od (,od OADddg eod d*,iilo3mroJrood dld: aoo$FrDdd&cbd oego$ rbdd&d Oeddd+dd

(6,qr) cQnrozSdo$ OdDoddocb ;$A AildodOod, z"g d$rld d*o$&4 dodd)dGA Eieoloz* d$oio, doeodrdo$ oeadnon epdruode.::, dodgd A+odLDdd ei{o3:,iard{ ndo oQnn?3do$g oDr*daiud:ood oo{ aqoddQ, d6oF, drdra*dd&derdd, dJoFDFdQ 0derdd, erod noa3pn 6oe)).rodd), iodd drdm*dd iAogo$ndidd), qeiid $odg, oQddd EieoQ, oeddd B&nod a56 (9od .add dilrd dr{nsb,erQ5ialnededdeod* z.dnorld{dtr E,ddo eqod noa3rol:d:* draoadd dDuodo$${e-dnndd*dg:

ddod, ereDd ioaSrol> eio{ dS eC6D ddqd€ dzird* doz33o3>nda+9,dod,cd eilodiDii$ u{ob, iaordg ndo erQdoaido$Q OoF*dafraldrood erofAQoddg eod ddjl eCEsD d$rl$ dzlrd* dotoro3:E od d)d) E-oo$Fmddadrd o€goi)rbdd&4 Oeddd+d1.

(64) erDd Eiddro (6o) er{a'o erud Eiddro (68) erdao wd dddro (6,q)) ri€wdalo{i'lsb, dod.gd AilodiDrl$ el{oj:, ndDrdd oQnraddonq OaF*dAxsrd)o'odeod ddq ed.ro dgil$ diir erS;so o3:o{de ooz;, erfrao deoo3ded @ded ersoou{d$ q:oild* odo$dDridd+da?.

Atdd.- * Eiddrod wdedilgnoR, -ereDcf ioald" dGodeob ee-od (dso6oi})d:6 "add ialari$b, gio3oerdrt$c ;$d) iedzld erudoegd OBd#) eeoond), 2016

(2016d Seoei eQoo$d) 18)d EiddEo (2)d $od (a)o$g Oederohdrd edrdd{edooaddd*d;.".

6. dJon Eiddro 31o ie#rd.* d)Joe oeoo$d)d @ddeo 31d d66'ao$, * dDoDdqiddtod&* ieongdddb sodd:-

3ra. Aedo:bddof $d)6il?od ioaoojrd #o4io- doeoeooeog d$if$ z.od: drtrd,edood drdderod dd$ erfia'o ieddd eldao er{rlSddd dJoddEd$ eedolDddozi,0o$tuierod ad)duoud iooooJrd aq-odildd:o z^,dnndffi $d: uofr eedolDddorioddabx,Ddil'oR iooao$ d:oc$d uat*oJ:cb* oede;c, iard{ dod.gd gQDdioil$ e{o$,0o3:Ocie;d:ood oofi AADddg d:Q ero{ dddJilsb d)d) ODoddilezi s"$dur}^^.?- ^-J^.-J-.J-

tN ().JJ c,./.r.n a\, CO., U)J.

7. Slddro 39d ,cdldE.- ilroe eQoo$d)d dddro 39d9.-

(1) r,.Dd @ddeo (1) d)dl erud Siddro (2)i19n'on, ESnd erud {iddsorl$&{dec$Jaedidddd* epodd:-

*(1) ?-rr,r d,od)dq ied dozsdood er{oo r^,g 006ro,1 doriooo$d dS oddD

Siddeo 10 erfro'o qiddm sl e,d6D Eiddro s2d wduo{ii$ oaone dori iooooS:

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dr-dJd s.u* ddo$&4 drad$da,i deoirots doeooaos:d ddso$D, EiedrDocbr-ore3odd goi'leb er{ao erdd epod8, nd$ eidao nedif*b erfrm odiidddda"Sd::$ a$6 dradil)$ dJadddrlsb, sldoiraeR:Jd d..rod:dq doii ei$, ioaooJ:;3:odeie6Dd dori, io6oo$ 6$Dad dod ajr6 oojraoiod:crod erofr

"dd OddfiS

s.odr otJdfF (9&rr oo$aoiDdrood erofr ddlrad d)d) aeadd_O.4 d:& ero{Xd)o$d"odnDR, Od)6uoed oego$O, E dnndd+c$J

ddod:, iaord{ dodgd ailodilrid odo$, eod dddytscOaroddilgri e"dilt^g, d.9 gddlo,xd erfraro erdd 4rorlr-o+R ?.ocb or^lo"F?.dRrdd+ d,oeodooeod ddd$ 06Fd dilFd&4 oex.o?iizrd)&.

(2) {iddro 10d s1)dDodild oao$g doii ,o6.oab d:od:d e"a; dr.&oj),d,9oslood dsot-otud ddr of,a'o odd eporl6-o+R, oaa;rdosnd dbd.oo$, lJ* il4oofedildc ufrao ei{ridddd s.€$)&l dJadddii$, iooao3: d:odaJeaad dori, iooooj:dJoad doii d)d) 0o$Aoizrdrood erod qdd Dddi.l$ e.od o[JorF e$r,OoJoADizJd).r06 erofi danois d)g) ")Fodde)"t d:o ero{ Ed)oldravn-oR, cdJddDed

0eeo$9, adnBdd*do';

(2) eDddddso (7)d+, E$nd erudEiddmdib{ Eieo&aedndd+d}, erodd:_

'(7) erDddddso (1)d, ddodrddo erueJesD&d d$o$$4 dJod$da&dod, edil.owd giddro (3) od6ro erud 6iddro (5)d oao$e: oB6fF o&4 a,dRiDdd o,.ld6e6d

9u:3,oA doeoooocJd dr8o3]), ud& eod o€^lilrr erd:n i$xbddJ erildra&ddodo$ Aooodd{ Aoeddod, eod ou3d"Fd qiood zo.S "aO:* dOiioSil* nrordd*i^-. ^.,!/-..J\J("JU! JJ c.I)(r999OJLJJ :

ddo6, erud dddro (1)d ddod:dd eao$g orjd"F (9&{ a,dniDdd)crld6adJd oCo!D?, doeocJool:d dJLotD, a"od) .goiiqdg dncd !d$ er{a.odedrlsb er{ao odildddd s.sd$$ ab6 drad*Ja) draddEil$b, err)dcEJoeRx)ddJa.$dp dozl wd:, iooao$ dcadeieod doii, iooooj: droBd dO?i d>gr0oJDAoiDd)6od eow ?go addns&+ doiimdd dricJ:doodc, Oolrar*arar-#elod {drod $Al Da-oddO.t a5d: erc{ id:o$do$noR, zo8 qd:d dOrio$$diaordd* ioooo$ dioddd+d1:

aJ:6 ddo6, eDd giddeo (2)d eao$g orjorF e$4 ?-dRxbdd)e,l%a&d d.9oioE doeocr-oond ddo3rl, d,9 goXn:,AaO ooa;rdo$hd d&d.or^b,frdd: elga'o dedii*t u{ao odddddd s-d$r$ d.rodejdd$, Xooool dodsjeroddoii $d> 0o$&oiatd:ood uofr qdd ondileq doilrodri dric$Eood:,Ooj:&oizld:ood erofi ddrod a5e aQoda*f., a$d: erof, i*o$do$n-oR, srDs.add dDdo$&4 nrordd* iooooJ: dJ!ddE+do..

cDJeJ

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8. 8dd$ 44d C*dA.- d),oe eQoo$d)d 5iddeo 44d, eru# dddso (1) d0 di d>oBdddo3:dild&4 ieongd+d>o, aodd:-

-ddo6, dod,1d Atrodxbiid o*o$, uoiDqdr, OsDddlR ooaDOizjeadilddsorlgnoR, erQI,oEdo3: *JDed, oAFd darzJd).Dd ood €Odooo$d dfriid ddFddrsD&Fd oe3o"F e&4 e,,dRLod roeaJgo$db4 &ioisJdJd):

d)d) ddod:, SeoQ dod ero$)dood caei.,ad,xd B-deADgo$ oto{de anddoj),so$odood elQ i.oz.sd rlooad a od: d OADAndd+ri*. "

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9. giddeo 49d ,cdl#G.- d}Joo oeoo$d)d giddeo 49d9, (.rud dddm (9)d ddraooi drdooAd erud giddeorl$&o ieondd+dA, erodd:-

'(10) z"zg doeooooCtd ddSo$, xodoii, d,oeulro'dQ, d3 ee&oba$deBo$e:d ccbduoed dilcb arodo$O e4lda&d doii, prq, dodd dod, ebe;* e{a..0.add o3:a{de dJagd&d DSddd dori, Seoqi dori, oar, dori, deoqded Eided dodeddD erDdddd Dcbdd-oed iiiid arodil, Oo$Aoiald:oad cod ddlod d:d)aADddg drd) erofi "a!a1ifO a$d) ODodddqzi e.Sdutr droroc:izc$cb $d:"eroS dnorddojr&4 & eeoo$a$d eco$go$ Dd)dooed drl$ &rodobod drDad$$asoilo aod doqroandd+d}.

(11) * cQoo$abd eao3)go$ ad)6uoed dild) srddzi o$o{)de d,oqd$4dnDFocJisoRdJS, erdr erud dddso (Ddg eDdsJoe,ldod ndo arodo$e2 dedr8droderoRd aodt do4,Doid**do.'

10. Eddso sOd .gu$da.- dlae eeoo$ild Siddro sod, erDd giddeo (l)dfl, droodddodddd:* ieOndd+da, eodd:-

'ddod:, 6iddeo 73 eefiao qiddro 74d era d)Ddde dddeil$ agdoqlo-oddodd e.ocJ: odQzi XosroQrldod u"dRieod eod orjo"F od)d dJaddrda&, idoodQrioR Elddm 39d wdDofirlezi c$rod6-ondrd dd)Dd add dodd z,dAt6doBd.Fdg dra(.ii&3Jaoaer*i1, ido dori edeo$g dEEd draddErled iosJoeAdodioooo$ dyodzier-od dozio$ d)eod uQoJ:&o Od)dodod drlc$ arodii Oa$F 6dBiooaoj: drDad dodo$ s eparld $eei oeidd+de...

11. Siddro szd ,E**8.- $.oe eQ0o$6$d dddeo s2de2,-

(1) erDd {iddm (4) dg, 6i d)oad ddod:dild&. Xrondd+d}, erodd:-

'ddod), uol)J{cb, OsDdmR aoploideaod 6-ddsozien-oR, (9eiorido$ droetd,0aF*dafizrd)md eoo{ doiioDo$d d;lils dilrS* add dgd$4 2.dnrDdddr-oe;.log o3:&o Aioizr d)cjl:

$q ddo6, deogi dorl so$:dOod eeiroeJAd 6de&)eo$ ologdeand#ob, eroJDdood oeiroaJdifuDocd aorb doQDandd+d}..

(2) sDd dddso (s) d9, * dDoad ddod:drld&o deondd+dl, aodd:--ddod:, ilodgd epodiorl$ d:eej, solo{dl, OsDdil-oR 6or)Oizie6od

E-ddsorlgnon, etQnoddo$ dlaed, oaF* daizod:ood cod doiiO.ooird d$rl$ddFd+. u,o&Fd cdd dgd&4 s"dRirddd aoeaogo$&d &ioia;d:d>:

d)d: ddo6, SeoEi dozi ero$)dood eedrodx,d E-oeabgqt oJ]D{deOnddob, (,oJ)doo d ereinz3ddoo Ed aocj: doqla0ndd+d}. "

12. dJoi Ei*d$ 53o *e#rd.- droo ueoo3:a$d giddco 53d ddrdoo$, dr dload{iddtod${ ieondd+do, aodd:-

"53o. *od dodrl$ drordr*.- d3 oeao$d)d oao$gd Ad)dilDed diid)arodo0Jod o*odde dJaqdibd deoqi nd$ aj:d) iedrls dori ereoo3:$d (9Go$gdodao aSedrd ndd) d)d) iedrid dod eeoo$$d cBo$e;d erfrao iddJ $d:iedrl$ dozi (o-oardrleil d{doaod) oe0o$6$d oao$gd drld a>dridnoFocrieroRddO, iaordg, deoqi dozi arod edil'o D.Addd dozi arod etfrEJo eruddd

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arodri, 6'oil cdJ6uoed ijficb atoddJod dfiDFc0Jx,d dndd* i$ood d]aqd$d

0o$aoHaJdrmd erofr cqroddel d:-o erofr n$o$d z"dnoR dn-oFc0rndd+d}.-

13. Elddto s4d adedB.- *JDe cQ0o$$d Siddro s4d, sDd dddto (8)d ddrdDob dj

dtood erud Eiddsod$4 neoHddrd*, erodd:-

-(sa) deo6i, ir-ord{ o'oa;, dorio3: d:d:md3o3:d:* uulaod S*qq'XuoFdd) oori abd:aodg $Dad dodE* nd:ood doqd$4 Eeoei nEDrdS+

cJ/ tOF L}.rJ ^

(9 o*!^)4.

14. Eiddso 9sd edldB.- d}oe eQ0o$d)d d8dta gsde:'-

(1) sDod (D)o$q,-

(o) *e&ee) a8QdDdaod" Doz. ddrigd 'ep&ee)l @QroO erdao oo.geo3: eraeo:

egStDdaod' aoa ddddd>* d8oSraedndd*d*

(r,:) "giddeo 100d qDd dddto (l)dg' aoa'r dd d:Q nodgld dd)aDob' 'ed6to

Eiddro 101:) en:dqiddeo (l)do-' aoa) ilddd:, nosdglSc d){ er$dddro ieondd+c$J

(2) sDod (E)o$ 3&a"on, * $)o6d $oddo5o ne0ndddd6r erodd:-

-(a+") "oo$eo$ eafuee)) e3Q6-od" oodd, dodrepoa &toFo$6-o+R dddto i0iaobe: erDgeoAd -t*o$ e"tuec) @Qaod.'.

ls. droi Eddro 1010, 101D *dJ 1013 rl$ iedrd.- d)Jae eQho$$d qiddto 101d

dd:a'ooJr, dr dDoaai Siddeoiid&* *eondd+d:o, erodd:-

'101o. dJodr?r:aa 0eoro$6!dR -Uo$ o&eeo aBQEodd dtJd.- d3 :aup3.teruda:oQrlgd s.ddui, d{ oQ0o$abd eifqeunenon, 3eo5i nddr d:d1 iedrld doti

eQoo$*d dddeo 1014 oao$g daiisod drodF?ro") OsoFoi)E-orR ooseo$ ce&eoD

e3QEDdd) & eQoo$$d e9co$g d,odFeloA otoFoiao+R -gro$ e"eree) ar3Qaod

aod) doqlD0nddddl.

101o. @geo$ o&Qe)) BQtddS+ o&eeD.- (1) @ddea 97d en>d {iddeo (2)dflerDeiesDA&d 4d4xeii XoDoQ:)dod, ddd0o 101d sld Siddeo (1) odEso erudEiddso (3)d

oao$g add) oda-o dqd ooeiJcb, erfra'o deoo3dcd {idedil$c ufrao er{riddddo&eoD a3Qildddsb dddd Odra(dd dJodFqtoa OmFo$d$$d A"BqO-' ooC

drDdrepoa osoFd)aod alDQdoDd, erotDdood a3Qddd6Dd oln{de eQrooo$r edmgiddla 25dq erDgesDAd)d DQdd dsqdlondd z"al edrood&' *g,o$ o&ee)

€Ododd+ eraeo ief,:32:d:d::

ddoeb, eJ eQdDoo$r elod drodrepoo otoro$rl€dr4 DederoR&d oos3dii9od

.d99O,U.IJ.ILJ

(2) 6Dui edd a&qaron c&ee)) dJaeodrd aeoroJ:d&n odFoDdcb, SoDoQg

eQEooilsb $d1 fle$aora3of: oQoood9ii eedrda&d aolodaod ilrDdA adiiderdQoSo$d dr qiddeod oco$Qd 6eo1loodr eaaeerd>* Xgndd*d;:

ddodc, aori edd Od)qdDn o&ee) doeo&d otoFo$d${ soJ::dood

oQdddFDd o3o{de eQ6Doo$r ' ioeroQd oQtDoTi oda'a 1e9o-or"1oS oQdDoii

,3go$da:)d oooodaod dooz^ld: odiid odQol,o$zl eraeodr* iQnodrd:

$Al ddodl, oDqso$ e&ee) @QB-ddd, caF6od& Xdo d\odd adild' erdoo

iodqprd:roda'on aooa:a1 ad?i$ odQo$ ?-snoR e&€ed)i nelnel xaddg s-odsoood

;

I

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EiSeJ o Qdd-oRdo aozJJd6b4 erd 656JduI dlDa8roodd,cdQo$ z.Sn-oR erddl iQie.l udr-od 0edD6&e$.

sddd.- iodedzl9 &ilDd#noR,

odrid&4 tu(dd d€d

Odfiq eQEJD rod4rordiroda-oR.d.}Jd cJ 9J

dooeld: adi19 edQo$&n ood odd o&qdon uaee.:: Soeod>d ddrd adoeddSodoJrcrod dJJdFzloa oroFo$d ego$daxbDdct auoodaod e3d* aoddd*d} aod:B"bedonerond.

(3) * qiddeod oBo$qd Siaolnod: e&ee). 0oj:acizcd:cc-od, oodddr..,"do$gddd*d}, oo{ d;e1aod d,radlfroGdd{d} $g) ood oQDddg doaeo&ddd+d)o.

1013. uo"U:o$ o&eoD E3Q@dd erded.- (1) -Uo$ e&e c) -3QEadd,odF6od&d, deod doilo3r eo3>{dr, o? €OaS ils, eso$dd:zlsb, il$,cro3:oddri$b d:{ -g o-oa;rrld oox, do?i d)sDd uo3::{d> d:d: uoJ:>{d: ar54 og8eoutsd9d qidedrl$ Eeoo3d9d Eided doii d>$, uoJ)J{d: d>d: soJ::docdoQ{doDd oQilood, erdaoerd>* deeEodoo: ed6odd$d Oead ddra-oo$, erdd

a&daa"n er":.reeic dc-oadrd 0toro$d$4 erdr dod Dod) qtoot dod, stogd,6e:,,

efrao dooord: drDa eod sdeddd:u d,odaiD&d.

(2) oD"&eo$ o"leer egQr-odd ndiJd$, o$o{;de erodd d:ed epilD44-3o$d$4

draoaag, erd&n zcd:d>tsd e?.p@oid $edli odFondd+d}

(3) Eiddro 101?i oao$g er"leod:* nQnenndd a6toodaod sodra-o*fg aSultl

dooz;dr adild edQosra$n-oR erud-giddro (l)dO- w$esDienR&d erdedd{dradEndd+d;.

(4) ididood o${aon ib dloBdd d)6 0o$tuieJd:ood ero{ aaoddg

EidrDrdedotud)d, *t*o$ cclee)c agQ6adaod e,TDaiod dJodFQDo &mro$d t ocl:

€3o$${ erarood&zl, erobqd), d)od9, ag ooesrzi$ ooei, douion d)$d voJ::{d) dJQuob{d: eQ rg deoa3ded €dedrld Eeoo3ded dded doiio$ d>$, uo3::dd: drd:ero$rdood eQtddod oQrooTi d)d) iodqtoF&FDd ilgQdDd er{aa er&eo a3Qadd*

erc{ eruzfld#o$ ddraoo3: dsb&ndd+d}."

16. Elddso 102d ,gde#A.- d]Joe oQ&o$d)d Eiddeo 102d sdoqJd QDddq,-

(1) -o&ee)J a3QEDdd" aoD ddfiezi -e"xee) agQ6-od erfra'o *$,o$ etaee:: agQuod{"ddzid&4 Eied,aeSrd{d>o d>d> 'er"leo: a3QuodaoiiO" ddild dd:aooJ: *oddo oo"beo$

e&ee:r e3QtDdaorlO' ddri$$* XeoBdd*dg

(z) 'Siddeo 98 oddo Eiddsa 101d" DoD ddrl$r $d: ioajrded -o$3*don dddeo 98

eeilD {iddm l0l e6o-o €ddro l0l&o$' ao?, d6nsb alal f6Srn*a:* €,coS.roednsddd}:

(3) 'erdoo eraesroadooilO' aou ddrled -elaeoroadooilO, agQadaoil0 u{ao etaeu:63Q6-odoa do' aoa.r ddil$o5* Eiedoedxdd+d)o.

17. ElddEo 103d gd)"*B.- d)JDe c,Qoo$Ebd {iddto 103de2,-

(1) gD# dddso (1)d ddca'ooJ: dr dr:oad e,td qiddeoddro neordd+d)o, aodd:-*(1a) dl oqurdd eao$e: oot*o$ o&ee)) agQilodAod eruziotsrd d\ndFzloo Dsoro$d)d$*oddd:rld $ee3 a;{a'onddd*dtr-

(o) giddm 101r)o$ erl)d-dddso (1)d oBo$g oroFo3rd$d d.raeodd o?id{ddgdgn&d odF6od& d:d: ecno$ dozi oQ0o$6$, 1961 (1961d deo5i

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oQoo$d) 43)d oao$O Oedsohdtd z"ode uo{d a:od noa5pJ:&* (pAN)d.Jaoa&d oo doeooooSo3 6r8ii$b:

(8N) $od (a)o.ng w$eeDiend odFdodoii HoDoe,xdrd, ioaoed oedDoil$r$dl gegi6'o6qo$ oedDorl$b aj:d: cr6"o$ dozl ue0oJr*, 1961 (1961d geoEi

eQoond) 43)d eGo$g OederoRd)d z"ode oodod arod iosEoJ:dro drDoa$dael doeoaooud dr{iidc.".

(2) erud-Eiddso (2)dc:, -s,rDd-Eiddso (l)dg. aou ddiisb, uddro a3do aJ:d:ioa3rri$ dcba'oojr, 'err:d-qiddeo (1) ilq erud-giddro (tD)ong" aoer *afgc, tdOeo23do ioa3, a$d1 ee{dd&* qieoSoexndd*{

18. Elddro 104d ,sd)de.- aj)-ae oeoo$d)d Eiddro 104d wd_Eiddso (1) dg,_(1) 'o&ee) il3e6Dddr' aou ddziezi .(9&eeD

@e6-ode3O6DddJ" "roal ddrtsd:o EigojJaedrdd*d),

(2) *Eiddso 101d erDdoddso (1)d .,ao$g" ooa; ddiisb a3:6 noa3ro$ dcbdDo$,"ed6D Eiddro 101xr eDdqiddeo (1)d oao$g- aoD ddrtsb, il6Ed $al ergO*OoieoICdrd}.

19. Eiddro 10sd ,gdld6.- d)Jae cQ0oJ)$d Eiddeo 10sdg,_

(1) ge&Fdii, & dDoad Ae&FdoJoS4 €gojJaednddddA, eodd:-"E3QEoU, ee&eo) eer?d *eb uoglo$ e&ee) BeEodd eeEodrlsi.;

(2) erDd-dddm (l)do, "er"leu: BeuoO" aozJ ddild dd:a.oo$, .efiil-o oDgeo$ ue.ree)BQ6Dd" aoa ddrl$&* ieondd*d*

(3) e,Dd-Eiddeo (2)dO, 'o&ee, qeaadd$n' aoer ddrlsii *eraeo: agqaod odil.o-g,o$ o&eer: agedoddd)4" aosJ ddrld&d deoi.raedfidd+d:o.

20. 5idd6 106d .cdldB.- abJae oQooJ)d)d Siddso 106d9,_

(1) Ae&FEri, €i il)oad gear8oJ:d>* @eo3oe*ndd*d1, crodd:_

"BQrrO, e&ecx eQ6?d *d) oor*eojr eaJeoD eeEodd E!o$rae?d.;

(2) -oaee) @e6Ddd" ooec dddgrl, -er&eq> @eaoO

a3QEDdd' aozo ddd€&* d)dr .o&€e.D age6Ddd. ooD ddi.lqil-Uo$ o&ee)) ege6Ddd' aoa ddrl$6b4 {igo1]aednd{cbo

21. Eddso 17rd e*da.- d)',e ee&at$d Eiddso 171d, qDd_{iddso (3)d dcbil.oo$ds $)o0iid$* deDIBd*d>, erodd:-

'(3a) erud-@ddeo (2)dg eruejeaDd e3e6Dddj ,do wd_giddeod erao$e)ciiddodd dogeodoJ:o5* a6R:Jd dodd oto{de doeoooogcd ddqctu-erud-dddeo (r)je,ao$g sodeidddd EjroaoBdoD Bedcardd* uodd, ero{ d;io[:- u oe.g e]Dqj?rdddddlDacbd dodd dedd ddd#g dodd&* iooaoJ: d:odoc aoftroonddd+do:

ddo6' eSQdodaod (Jded drDdrd ooDodd *.rod6^ 6drr9 e^,$noA oq3a:ddddd:Da&d dJaqd&4 dedrd doa{d o3:ogde dodd$o een;d*d"g.

addd.- & Eiddrod erDqedrlenon, ..enq3udddi3 drDad. d-odezi idd: erfra.odedil$c oCa-o erdddd drddeldi.ts d:e0d doii dddqd qqdob dobd edod:doeldo3:d:o edd'a d;Dddp dori a;u::oS er$doe;dd:d!* erdd* dd*od iO*-er4oo

oCdo oDcbeo$ eebeer)

erdao oogeoS: uaeoce&ee) agQ6Dd oddro

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iediidr odao erdddd ajdo$el "9d

drodd

6-odroaooDn tudFox)d dod aodr eiSrrndd*$o''e€doxDddod droros:id e&d

22.d).oooQso$*ddddtallderudEiddto(1)dcBo$edJodaA6tYQn'o?ad(2lz0t7)io. aFeE 48 Aor6oeJ6 Zorzi, *oa'ora.os:mit*oe cdlda'- (1) !?d'F a1o.o-xone er{os'

dooFrid iard{ ddor*d lO$ acal i.*,ts go,l cQSo$$ 2017d {iddto lld erud-qiddra

1f;O uaoSc2 dradGAdJd *o-ortid niordd uQiozJd (212017) Xo' aQ'a 48 t)a:j'ad 2017'

aoDod 29de earr6f 2017 J*2oS "a'X"uo$g' !,

io' 103 d:d1 od8* Xo13O1a ddrraad

dodd, Ssnd i| io. *{ a*:n*ireO*"Xeoxa**a1 d)dl-,e$eie, i::17d lde addod

doil'oF*o$Eso R-esooii u O*od de oierond aoub dozpoaid d*d>o eroao:-

(2) orod-6iddeo (1)d erudoedil9non, eod5iddto (l)dq eru$esDd erQ*nz3do3:iJro

d'oa'oF*o$oDR ed)oda dJodo:- dis-ort^ld iaord8* oQ6Ddcdddddl $dl o? P'gd

iJ"s,i?.2"rr" ido- oQnoddo3:d:* qlddeo u6 *6-6toto (1)d oao$o- doaor{o$a'oR

edr^da d;a$ d6-oF03d iordd* oqboUaoc aouod doq:o&ndd*q'

;rT#,ilrioq ;g-rou Jen"xr"d ag a,,tsd n$ourl;e2il,,ro ?sDoo$o- qapod 6o7i

iod,bictdddodd edd no{en5od eod ag dozloiibo as$aodg dcoddd*{e3'

dF-oFtid o'oBdaoed srdeud&md $d1 erdd dnodq'

*.6-gdddo6' eeD)

iaordd r-oo3:rd5rioiaeo$ drdaadzid'aoa5.

o$)deoo$df ead)uo{oQeur'

d-".o d"G."jr' """d d"d dt3d, do"di6 (67) dgrjdr: 3oo