Login

Kerala act 011 of 2001 : Kerala Stay of Eviction Proceedings Act, 2001

K~rala Gazeue No. 25 dated 21st June. 2016. PART I Secti on Ill

mcnJ<5 5959/ QQJ(]). <>02/ 2015/ m'l

2015 IRlQQQJ 28..

""""l<\Jj<>o. 1100 .e.<&...,s.o.o 11.

1937 l:)Q.I«1. a.a.0e O'Uocnoo•~lcm ~.a;g on.J::>«»lRma18JOS

•1n.o1oQiai...,oOJ1 t~cnlmoc>l t..om>l"""'ll"l...,l'"'l· m10J0m>a "'ocmo...,lOJ l.......O""'Uil! oru1~1crl 20os "I""QI 29-Qo cn'laJcnl ~:s· ... m:.,..l -~· G t83li6'0TP.

19

n(f)m5. <6>l0001 mllW, ail.,., """llii """"'""~..a ilm>(.0.51.

1

2

2015-2016 cruamn1.e, ru<8o9d§ ou16>~ AJ1eJ wm.e,:>Cl>~ m1<8c~u<>E!!B

6\Cl>l

~di:g

nJ,o1A.-20 15-20 •& ru~Snt.Joam».eolaa o.o.0@ mH8Moe1~1 .JleJ (.t)(l)db00~ m~ w:>mJQJ~o ... ~-·~;

800 (111 01~ 'W" .&91 GH'A ~0 l nJ cm>1 <.WOOOo m>o OHlin> 0 ~·)lctl3 ®06'), nJOCI»lO(.tUA00o q>1a»lll01~.69lanl:-

L "'l"l""'"'&l"'l• ln.JOoeruJo.-(1) &;r.> ""l>..,:;glm 2015-61"' """'"l!f wmAo0~ ~..,:;* Q)cnl On.J0 n.JOo.

• (2) flit> ~..,:;gloJ ("-'A006liZ>O

(i) 9-oo OJdhj\lJ ( 1) -0o ll"'J<:l} (<>Q>) Q)m>1 fi"-'"-'611Ul""'lll• ( 19)-oo Qn.JmlQI~-1!1lil nJm>j<0>6l'&J~Sl)

QJQ1\J)(lll0)1~ (iv)-oo fi~ 19-00 ®1a»an1 l"-':>

OJ<'I'l'Kti)O4hf>l«J)6')~Cs6TB«»lo : t

( iii) • -oo · ru""l\IJ (2)-oo QruQ>) fiU6mDa>) fiU611Ul-161~ (v)-oo ~1~ (crul) lllffi

QSmS1 (.O'\JOGI\Jill~rucman.:>~

(iv) ll!'ll ""l>..,:;gl~ auo«lil.OOJm> ru~ruauo""ll!ln.J1«13 1-oo .,,=, ln.JOGnleJ~-lO

2. 1955 - &Q.I Xll -oo ~cEbq16l<'t oeB(.()an1 .- 19SS-QQJ l0)10lOJl«»Ootlhl<& -

61.e.07!1 cruo.ol""~· uoom:iliiJ)1(1l). woo.Ji ( 19SS-6lQJ XII ). 3 1-00 C'lldhl 'J:il COl 0')06)'9~0OJd:bl ~J cEbuS

CAJ<8~«no61TS. ro~~X~»oti»(D):--

20

'

3

.. 3 1 ~· @'D ~6 sf (.0'\JAOCbo ma!SocO. «a ®O

""!Sll!lll "".,l"s "R"""'OJ'"' .,,il.o. "llliRl""''\!!""<15, """"'""'1""<15· OJI?I""'ru""w nlru

m>lll """"' a»o Ill cruo, "'"llP""'"OJjm>a»jo. ...OJa:»'l~

"il!6lO nGa>o m>a>dl..l:Jl.OOjCI'Oamnl"'\! "OQillO OJ& "'l"' n.Jl'9 ma>S.o,jm>a»leJjS (n.Jml'anjan Oa» l""., OJ~""' 01...,, OJ 1 rrna» !"'""". l"""'OJ 1 ""'l rrnanlm!l!l.l! """"n.J"""

2015 omJ<3 31•00 <1»1='1<1»..,.; 0jmJ nDOJHOil Om'). njO'OOSJjO

::>01c0 GJR~On.Jtfh!b n.awm3 6>:&J<;JA«nan1mlml .e.oGJoruwl AOGJO&M>aJG:JBQ1m8.

ru1m1§nJlorua»...; .,,,.OQtl<;ljl~

mro3

31 on/1 . !J2"'...:'0lS061'01...:' cruoru1 wom...,1QJj6lS o1olj61'0j""o5 «D}S~1~0J-nOClllm8 6l:&JOQ)1cri'. fQ'!> ~.o:g (nJc:9.00o 01R1

o mlll>

o1o§ 6m} A@}o n.OOO 6m'la!lO tasf t\J(.«nl dh .BJfUo (.oJClaD~<&,o t'\.10 CI»O 0Jl(1'1') tnJd))000} ~ 0,anl 4h O(.SO 6ml6' cruoru1 w:> m «nml e.Jl6JS

crumc8~tJlO.oo61'Bano6TTXT1\' ~OJW~~tJSOOJjnnano.m.··.

3. 1958 .. 6>eJ 35 ... oo ~A'sfhi>C)l 0813(1HUl1.-1958-6H~J o.a.0~ nJ611')o ASo

6l""OS)IlJl"">0 ~..,;'!11<03 (1958•61QJ 35), ( 1) 4•00 "'""lll:Jl~.-

(n

•>»6l'9n.J(Jj0'0 "'§lA Oo.J\8Gd)O>Q'8(U)Om'i, .....,oa>ao>:-

( 1)

1.

2.

3.

"n.J§l""

(2)

GlcDJ rut'a1111o t1ro6\1li GJc&aJo 0ln.J

dhlOAtm» 0)}6 db SO 6lAOSJ c06l}(l1) rn01 6'>&'JGJcrun3cruldno0 6Hl>J OJ~!'WO t.JQQt:Qj Qlc&d-Jo (i)~nJOa:»~ mT>Cl»l~ ""lS)

ruln.J Q))lcfhOCI»O c&.So QcihOSJ c66)Jml 6Hl>l 6)6)QI(f\)Cf3(T\)lcth:l0<'15

6101 o.r{$$Jo n.J0'J'0)1QJ.&Wo «>lruoa»~ ...Cl»10J3 A )Sj Cl»QQJO n....r QJ"""o "'I"'.,.,~

cih l 0 G'l!mJ)

___ _:.":.c'":...l_6161= eJ=mx1i!""l""=":.c"':.co3::.._ __

21

a01 eJctta~com1

""'o3"'m·>1mo)n.J

3

4.

s.

4

<

(2)

G)C!)l OJtSrilJo mel n.J a~m1

0j"-'O10>3 .&,jSj11!>0QY.l ~ ... oil N

j"' 3 ""l """""

d),So Qd),OSj.OOj

"'"'~1"""'"<0

6l0J ru0~o mR~e.t«>lnJOCDi~

(IJR)OeJO dhSo 6>AOSli6Wlcm

""'! 6JQJ<6M>j""0~

(3)

emil GJcMJ~1 lil"l"-'.,1 .,.'!l'Olll>o '"!"-'

• (m.1). (2 m.1 ) fl"-'Ol""!~lm! "'""ll>o, """'"'~Oa»j

"( 2 mil). ( 2 n4J) 1!"-' ru ""I ~1'\! ""!>"' oo~ ...,, aeJ .ooo «>1 .

IR00-c\«Mnl6 m«<8<166TB(jjf nm® ru78~amt"mlnJm311»l0l OJt&nt.H1)1'0)1ro3 6J0! Q6HUCN<"f3m>J cihO 0<'13 .&So 6>6:>SJ c&i')Jml «J>J«h , OlJ~ru<8RlJo aJ!b(I)O~

cfhSo Qdh!>Sl«JJ!J> Q00Gm)O O»l«MOI~1 cEMI)J®6'>~QSQ"Q(t)'Y.)O'ri):

4)3 6l0j "-'jan1 eJcruc0cruj ... O6l'\!Oa»O 0jc0 rudi..,CO!Oll6l'\! '""! flO(J)CO!Oll0>312lotano 6l6leJcruo>cruj""O 0 mo1 01cm .,.,o fl)6lSao(J) ®1 (1)10>3, 8a~0~41JGf)Jdh ~ ru0n1HDI'I))1@ m0(N0W~(f1)CDJ~ iinld),

m>omJOU)l~ m1~1""'"~~ n.OOOCO!Ol1<1>l '"""'cruollm>1oo'S .,..Wldbo0ml00m.,.,.,1mj 0j! cru~~1'!J l"-'i>J~o"'m"""li>~ ... s1CYUD:>.,1..S

m1uru

(2) II·Oo OJ""!~· ( 1)-oo ll"-'01""!~1~ (•nJ1) 6>Jmw.,.,10>3. """!>""1"'o

Q) l nJ .. taQ) q'f') OJ 0 ~ l dh u8 6)6) nJc&.0o •· nJ«n1 mo o 01nJ'' nQ)

ruo.oo16<13 a.uma.....,.""""'·'

.(3) 13 - oo OJcinl ~1ma. ..~a»10o 01n.1'' "'J)m> OJOci)Ql «bu8«16) nJ\llb0o

' 'n.J.'m1moa»1~ 0Jn.J" ~0"0 ruo.oo1«WS o,u&~osm.~ (•) ,_,.; OU»j~10>3. ""'"c0oJ®lmo1~ 0j"-'" ng)

"r.tr.)6FlJ Qldh\fo Cf>JnJ •· na>O:U0o~

(5) 18 -0o Ol@j~. (1) - oo !loJ0Jdbj~10>3 . " ""!>4lcm

C\10 .e& l .e. l (lJ C1)'t.t) 1 ru 0 dMll .e.W

CAJ!Sa....~"""'"'·'

(6) 18 n4J QJ""j~1,S, """.->jO Cl>jo.JO OJO""'j6" ngJ

22

5

(>) 10 mil ~" ng)CTTl OJ""""j.e.Qo" ng)CTTl nr.>.OOjofhu3 """""""""""'"""'·'

(8) 18 ~ ru.e.j~<08. (1)-~o flnJOJ.O,jllJl<08, "f!l0jnJ-l"""'!!'~O»l0o

0lnJOll1as6 •• tt4)cm ru:>cOO}ce:.US.w.S ru.&.coo "ttJB0l~Hl»1a!8'' nQ) OJ:;}d)li)}d7Ju3 O.::Uc8C.AQQ"Bt1:t)OQT'l').

4 . 19$9-0QJ 11-~o ~.,:;gl "";.,:;gl<08 ( 19$9-0QJ 11). nJ§ldhlllll<08.- ( 1) L"""'mcrum s-<08.-

(ng)) (f!l) 6lJ6tiU>"'!l"1<08, (3) -oo """~ll...,l0eJ fljCTTl fiUS,oojolij C4J00...,6TBOm'l, (ft.ICBUbGJI3i}111S0 6\001%)0 o.uS...sJO:ttRil;'t.DS>lo

""'<1)10-l !!l0j jgl ... oinJa» 0jnJ

tn.JOil(R)6!:JOf!1as& 610000 rutSdlJO«fftt)cOOlo a~m.::ojo.":

(mfl) (811) """"""'"'1C1>l, (3)-oo a....ol)-l0QJ fla»jcm IIOm'l. ""'~-)-. -

"f!l0jCTTljcl' 0jn.1.":

(2) L"""'mcru.S 2•-<03.- (niD) (i)-~o rumw-1<03. (2)-oo o""ofl""">l6>QJ "mJO' 0jn.1."

ng)CTTl ru""""l""~ "'"""'• .. .......,lei jnJ." ng)CTTl OJO.OOj~ 04Jala......,.cmom'l:

(...,1<08. (3)-oo o""OII...,l<>QJ " mjd' '"l""·"

ng)cm M.eJ""~l oJ.0.0o .. ........,16 "l"'·" ng)CTTl ruo""'l""u3 o,00.&1>Q'8<11>0m'l :

(3) L.O.tOmJ Ol~~Jlml"'""'oo «»o"'"lll" .. l cm t~u3.eJ nlij oo.~.Sa..., 6113 111>0 ...0. ~«noa»a:$):-

.. ........,liS 0Jn.L":

C•) ""'Ol<'lll\li Co.J00--1!1>0m'l . ....,0...,;:-

23

6

(s) t.a..,mmrl 3S•m10 ..,,.,m.,"k>.,.,.li!ll (2)"1!0 (3)"1!0 060f!""'flOIIl

fl(,j4JQ1 ol 1J1Au8.S010 0<61'6JO, l•OJ:o, 000'9~0 IDlml tAla (f) mJOlO

~jOl\ljl~•· o.nc........,...,..,.;. ~. ··~ ru~s• m«>3•j ""ml "'lU

QQQICN<16mJ -ntOS6a:iOM>O

..o1lO.OOS)'OOpnll>'loai>lll>lQijo fiS

...O§...,.,lmjWl

<1100<1l> IOjUlnflQJ

(m

(ftQI) (o4>)""""'"""'1..&. (3)·~• o•~e-16lQJ ~.oo:ol<;tjlml .u.o.oo. -'fllJ<>a>jm> ~-1ol<;t} o~-.m. -=...,;-. -

··~~o;f'\J··,

(wl> ~jl<;t} o..dc o • oraiii>OO'l'i. --. -

··6cnJ~Tll1DlOS AAo0~eJWme'OII:n1mm:CY\)~CDeo~m>1o"""""'lWl

(m

(7) l"""'m3. (3. (3)-~o o60tl"""'1"w Q<.0.00j ol \ll1mjnJ61Z>o. ctnOO"'IlJ" lllljm> flu&j o1~ oo.~md.oo 6r8 ano ml'. <:J~M»OQ»m) :-

5. 1960-QQJ 11·0o a)6Q1&r

8jl01 ml""J"'l ~.,;g1«>3 (tt60-6>QJ 17). 3-0o "'""I~OliO. (t)-~o l!nJniAjllflol' .,~~ .. 1"" .uel"'l"'l "'~""""' o.Ao.oG8111>00'1'l . .....,"""""'~ ''nQ>m>OG>l 2-~o ru•1~ (S)-~o CUiml>...,ll .. ~<.0 .. nQ)m> .. lOf\1 ml!Slw1 .. 1«>3 "'"I"" ""I rul...,l - .. ~ oru....,loO "'1!'

nQI00&1QI:o nll.6ml4!10lOnlif'B1ooo QQ6'U!Aio ru~Cbl41Qlcm omo~o a;211a:»16S

fluSO\lJS 8jOil .. lmoiZ>ID05o SjtOl ml6jG»ljo ""1"'..,1"'•"' ~lWl"'li!· .. · .

24

7

•· 196J<-6lQJ 15-~o ~..:g1.,~ csGUlan1.- 1963-6lW """~~~ ""'o""l nflll2rum ml..,jeJ 15), 5 jcm

OJ""lii o...O""""""'

"s

5 "(f) <"UA!~Jo lt\JcfhOQ)o cnro3o.c&..m30>01,-

(i) n.1§1.....,;ie. tdl.0jcm oo.nm>nfi!\V nJOlS0<.0 niJ)cm1oJQJ6lnio0112 "'"l QJ1go1m

C0J 0lt1J m10d)!i)1e.JJO, cfhl506')«D

(ii) ~ tl<'l8<;l:lcm"""'@ m>oo

mc:o3eA6TBanoa» m1c&..J<0)1a»J6l5 I'\JQJl1eo6'1.'1J (.0lD)OOCOO m1a>c66l1eJJo.-

llilll """"'1"" ru1112<;ljm m1&j®11eJJ6lS rut5au1<;lj1o.oo6Teano.'ll\', niJ)cmoll2 "'~1..,mcru!3 2-1126lll:JS)cm nfloBU1>M~"""'lroo0!12 m!l2c&6JTil ml.o.Jcm1anOG>J mwl& ru1112rum

m1d),jll!l1a»jo ""l"'"""'!nY.>ni nJOSjii.II®~J' niJlcmlmotcmm~ 1m, 6l'!JJmTO>Oru!cm>Oml.''.

1. 1976-eJ 19-~ ~.S:g1~ OQI """'"~! 0000§0c5 ruo.nm m1..,jan1 "'l.,.....,.,g ~..:g1112 ( 1976-GJ 19),-

(1) 3~ "'""l<;lJ1112, m1e~ru1e!j!lfl (6)-~ QnJnl""lii (8)-~ flnJOJd),j~ nJjma>.oom1cs""ll!lJo t.Ud),00o nJjffi0.000J1S (8)-00 QnJnl""l':lJlml a>jo3nJoa»1, \91l:JOjcm flnJnJd),jll:Jldl>

  • "(6) """'"t! m>onuoom"""'1eJ!jj~an a.g niJ)aniD>1Qijo mJoouoom..,.,; 0Sll <;111<6 6>Al'!JJ""O»!o """'"II mJoouoom """"'""' lnJCruUI>1.00J""""!O ~ ouo rul!llll) 3 o o1 ru m> ....,1112 ""'wl "" 01 ...., l em 6l "l ""o QJ 11 rul o QJ .ell'

    (!))9JBJ m>«nJ00Q» U>0'>0(J) an asm1oi' ~nJO(J)1.00J ~Oa:mf), OJ Ora{) m 6il3 §JQS

    m>oUlcm10»1!12 ml..,jan1 Al)Ol,llliffij6nJCNl"""1112 l"'""'~""o ...0611m>15!11.11 m1G>.001QJOQJ611112 .,~.,g...,,"',"" 1!1nJOOUl-1mo<0>1 a>g hQJq:)CO)~ 1WJo 00$~ «JJ!'1)1m3m'lrmlo o0ocaom

    ruo.nm6lro§JS m>ocncm1.oo1112 ""l (ot>m>Jd),OQJ m1d),jcm1 ""l"'~~ml.":

    25

    • 9

    (•) '"'""'I""""'" 11-<1'1 o......,.. m~cm mj61'lJOUlo o~I!JlO

    (.AQl

    mcruol

    ( 1)

    2

    3

    •• ..,..,ICIU<'N>o IU (3(1) C"UAI~ '""""'lA) ruo..nm-16>1 OJ"lewlo m1A1m1 ""I""

    (2) (3)

    30 01tllm>-1

    AJSJr»€lJO ~J nmn!IJo ()ji)(IJ(JJIJ fl!! t»JfliOfJJI dOeJIJJit} m1uGJ.oo

    mmJJ""m1nr

    "'"'":;» """""""1111Atll•200 l""hJt,a. """"'m""'lll• 0000:;0 '"'001~ 1500

    ru~...,,"''""""" ~rul"""'lmlu

    """""""l cru<&'l(lm'l miOII

    G. 18120 161DTP.

    27

    ilJnl'Sn!IJ~r~r~~>1tr>3 dJSJfroiW

    db:JGJrr»t}nfiOPioOO mm;rmm1f1T

    _,l"""\U' I ...a t""""'l ....

    "'o"'""'l§JWI m1e...,1m ~"'I___,,._

    "ll""""''"' m1A1o1

    "'""'l"""""' 14 f.n.JIO....,lljji!JI m1co...,1m

    ~mlo.JOanl ... .,oCD>

    "1?-"'""

    ail&jC!Il1 -.>l"'J"U' I..., (I>JO

    ""'"'""'l§lllll cn1.,.eolm

    ~loJOCI>,...,...

    "l1-"""'

    m1.a. «n1

    '

    ( 1)

    10

    (2)

    w1 10-d .e.;sji!>

    n....n 1,.eo,rul (I'T)Q.)-i:J;:>amo

    """"""""'"ml"

    ·-~~· -w ~1..., 1 m> II)>~ ~ """'-'>miiiOI!lo

    (3)

    soo

    1000

    ~1-d

    l.VOZDl..O.O

    "''""'"'13jU m1.oo1n!

    ~ml~'""""

    <~g1

    """'l""J"J''I 1-d tnJOcn~Ao

    ....,_,,511121 m1:o.o1n!

    ~

    g...,ruom

    m1Aji!D1."

    8. 1076-f)Q.I 32 -Oo ~Ag16H'fl OllllfJ'Htn1.- 1976-6lQI Clc&.0i) ~CUJomJ0 omelo300QijW) m1.a.jan1 ~g1<113. ( 1916-0lQI 32),-

    ( 1) 2·"" ru.e.j~l) QJl!lrf" nQ)m> ruo.OO

    ""'l'"' .....W m."""""'211wlo ,_.,lmj"""""" "~S"""'f ....,ij.,;~c~~& Nl~f nQ)m>

    """""l.....o ................. .,Oill'i:

    (2) • -:>o nl.e.j~.- ( nQ)) ( 1) ·Oo f!runl.a.j~1105, (llnQ)) mm-1oo3, .. _,0Ujj&111>3 nllijaJlrujo'' nQ)

    ( ll'lJl) (2)-:>o QnJCll ... jo;tj1<113.-

    (i)(.,"A''' nQ)

    ·~- """""W""1<113 ru1m> ruo.oo1.o.uS oAJ.So.oom~

    (ii) ""'""'"'"'1 mjotAJo,

    o,.,dooGQmtCD'IOA'IJ. ~:-

    " ( llnQ>) 200l·CIQI o.a.ee l!ljGJ~ruciiQUl"" ml.a.j"'1 ~·gloGJ (2004 ·CIQI 30) 11 m>1 n1Aj~~J1~ ( 1)-0o ll"'ru•l~ (AJ.O.OO>o g9iruo.oo~5. wo!..,l n.1 («111.0.<.6 cruolllJ

    """''"'"l...,1mjo "R """'""'"l""<.6""l• ocrurumOIOIIj• f!nJOO)OlmjU ..m-~~. s.e.mmo. ""'""""'· ....,..lrumom

    AJOtSa!QlAvS f)tf!Qc&., QM~ AJ~erel li\JI?Sl1t)1mo G)CT'QOCX»10o 0lnJ0<1»0 t~mm1~ dhjSjanorm ~·jan0omo ml .ool Qojo.":

    28

    I I

    {3) •!!!!! "'""1-:ijl 111"'"'""1\ll1C!Sl. {nil)). (~). {tru1) nll)>0'9\lj011»1

    (~) \(\lOt """"li"'1~ .. oOI ..... a>lf!l!

    """"li"'1....&. <•) ""'1 <>1m1trul:t~'03 o.o.ocSilJ· 1>1>""'6lql 1111>11.0 (nJOBI.O -1m1ti1015

    (II l "'"1 1mlm.lllJ'03 ~rru1- wlclqlo -lo>qlc- """'}l.O lAlOtl .,..,muw1'03

    (tii) "'"1 lOGI ~-16lql

    IIJ)Ot)W t.~~tD11»1<1'>lU'l!tl3 (tru1) ft{)Q\16. ~NJ10Q001 .... .O.~O

    CZI""'-'k\Jo, ctn~SQ11QOJ,-

    (i) ""'1 mJm1tru111:1C!Sl a""O

    ....,,m1Wl1C!Sl

    ( ii) ""'1 "'1m1tru1<;~jC!Sl .,.,,;r4tru1- QJl<>qlo\lliO S'l:>..-4 ,,,.,,..,.,.. OI!Ol16lqloii»> .,,~"" (nJoBUl> ...,1mjQD1015

    (iii) ""'1 [(/)01!) nJ-011»CIIIl>)16)~

    "'~"" t"'oo"""""lmuw1<1>0 gc8n.Jonlmoll»11!l""'"1 a>j

    0ln.l

    ~<1111-1 ~gl niJ)~aJ3'J)1t'lli'W «>l~ ~"'1""""'1 ""l'"'l!ll ~ ...... mm'ltDani e:nJ

    ~ .. 1 .. -1 ""'l'"'l!ll l!l"l"·""""1.....:l <1>inJ nll)'9j

    GJn.r:

    ( 4) 4 ~ "'""11\Jl<~ (2)·0<> 1i1nJ016jlljlC!Sl ··~a>l«jnJ ........ ....,jO

    tOlnJ .. na)ml OJ0410lAuSIIIXS nJAOo CDilDOt.AIZio ··~CIJ1CDI1JIIU'Il Gm61t'JI!1)11nJ·• •

    .. "4>"'1""1!?1 ... n&...,,.T 01.., .. nii)OT> """"''I~ o .... -...,..,o.m:

    (5) • ll Cll .. hjlloo Ojo.l 0SZloVOlS""o5 .O,m>OII»r· nll) o;nJ mlcri>ocs- .o,._r· nii)

    ruo.Mll~ o..doAQ A"Qa'IOQ'I'J.

    29

    12

    (e) • ~ """'J~la>'l. ...,.

    """""l~ .......... .......,.,.....,, -:d )--' G>S1mJCI.Sft01<15 .O'Im>ocD1" o«>

    """""•~ c..,&......,.IIIIOQ'd.

    (7) • sol ru•JIIJ1CD3 .. _~t~:>4$'o'"'lf"' n4) ru10Jan1....,111CD3 n4)~~o ...... ~~.S$'0'\f -Oij•1CD3 N1Q( n4)Rn OJ~""'l""lll• .. ,._oleo

    e:.vcs:»:os" nQ)(J'O ru::>tGOl~ tUACDo "tll)cr»lea:n1 C~~~KD~DJO CD:a.~«»JOS .. nQ>nn

    ~I""!!~ IO~L.O.IIlo c~n.,~ml'.

    (a) ' n4l ru""J~1nl' ""'""•· .,~.,., "'"a»l.~cSo...,niDloml', ........

    "7 m/1. I»C\I.>o.JllS1 .O.""'lft\J611lc8.00 Wa»~ t>1ru1 ... HiljQ!l ..,.w, ""~ ,..,ro--uf."- < •> "C\1.>"'~15'1 ..,..,, ""611l .. .OO. ..,..1}"" .,.,,..,~ .e.,.,, QJjQ!l

    nQlil«n e.leJlo ~nO, ~'!> ~d)) g ln.IAO

    "'l""ll:l"l"'''ll G~"'""""1"'1• l!""""cruo ""'"'"ltJSJ"""'1"" ms"'Sl""•lll~ nrum~:

    ooaS&ru 0,.\ RBOO.a&S' n{)oml• emoo6l'nmi' •oiJn00mlcrl' C00Sll~oa»calUnJ4M.to.

    CNJO CZIU>IDO CRQJ ~OJ C.O l O':tJ SON J M')«J) JO 1\JCI) 1 Q(lf)O Wl..eo:> OJJ 01')ClD JO «aa:n l

    ""L"'~""'IQ!l ""c"''""""'""'cA ms..,l••- ,..l.....,OCI0JQ!l CJr>C0 ""'!J"nlj .,...,.lll...S nllcwocao .. 1.

    aDOlc:60!Zie3 C'aQf}f\Oa;J)loi' CDJ~Oca(ff') OQO(rT)Ja'n l nlAOIZUBJU QaDenJ

    "'l""'tJSJ"''""'""'l'"""l""'""'· ruluoB'Ia.....-no.~ """'•~,.,... .,."""~"""1c"""""""1 .,,~,...,,.,..,,

    ""}'ru "'~ "~ :;;1 :01 uc""o ... ., m1•1""1oo~ "'ri ""l'"'"""~ ou>~.SOM .,.,,,.a ..,lo:;;.,.IDlOCD> .,,..,_ .O.j~ '"'"'l"'"liJSj

    (2) QM--'.\lll\ """"'1n1Jsmm .,,.,,. ... l~J1«kl mma""l em.,, Q!•'l

    (mll) l!«liOlO•nl ""'IIJOWfi '""can~n1g1 .. jCSCO~ ""IIJCGlsf 0Qt_SW,.UimeJ1~0«JO ilOJ AD';t(IQ.OOQJQCI»:) QQnt>C.OO:l54ZDl CZIJCJl.IOQ6Cl»Jillt QOJ

    n1ru1...,m1oQJCoo ru,_ ~o1:;j...,.e.'lcia: """'jje.'lcia ( <1'1>1) .... l>1«>3 .VO~':tj5 Q .... Ooi --'lOIIJSjnJl~ nJ6rillo '"JCIM'l3 mooJ OJ0.-6J"""'l«kl .,:s1- - !"""""" .. ........,,lilQQ'Q""la>'l.- < •>-"" i!"'ru'"'l\ll l""""GI""'""1"')o I!O'»oi ~'l)IO'""Jru:l<'6

    30

    8

    (2) nJ§iA«>la>3, l""OJmmon10 (2) - !lo ( 3) -~o O""O!l OJTl @l1 ~j .... ..... o, IDO l""Cilo !P ~ <'> jl~M~""m• a>.J<&a~.m. ""'"'"""""~

    14 . 0'\)o«U..O m mm> an o 03«16> o wl ~ f2 ..u o a»o (/) a;mn 1 m o a»1

    ogan .,,.,1• 0091l"""'1a>3m1OJ:)t\{)(1')6iJllu8,- ~ 1 em

    ( Q>) "'!1<1~....., 6l0j OmlO-o:iO....O amanl'IJ .,.,! souHtJanlamo.

    ®6!JO l em em leO

    (mllJ onJs<3m>jruQJj<"\l ~lomo """"'!

    10000.00

    5000.00'':

    (l ) ... mjmKN>O J-a>3. l""G}-la>3, (1)-110 (2)-~0 mmomClJo:i...,on16>0j iUl (2)-t!O (3) -!lo O""OI!!OJTl@l6>W iloS.OOj01~ ... oS .... jo nJ .... Qlo a»ODot"""'• "'""" ~ «>j.J.Oo...,.,.... onoml'.

    ((JRIQ)):xtiKI))~

    (dM»CiljeJ~o 6l0j 9J.&dlo 0 j'\JOJ6>0jWl 0000301&

    6)6)mJ.001@j""ill• ( 000 0§0<3 """"ll; " 1""111•

    a»l...,1«>oa>3 , •• ,,; >.J9J111:11.ooj

    ""J:>JO'!;jtO.OOWj""OI!OSj""lSlCD> 6>6>QQ

    .,..~= Clli1>§J""1a>3lS3 orus1~1'!J101 ...., 1 Q> ljj o """' ., """'1 "'1., II!!!! 6)Qffi)d)i)1i)14h~JO

    2. (dh0j9Jl• 6l0j eJ.&dlo 0 jnJQlila>3 ""151"""'1•

    061"81 e.Jc&ato aHI»lo ~U oatoo§o

    6)6)0'U.0011!!j""ill• ( 000 0§0<& """"15 " 1""1!!!• «>l<"""""""'1«>o03 .,.,.,; >.J9J1~1....,j

    ""151 O'!;jtO""' "'I"" 0@0 s 1""1 s1a» ~s) m>

    ""'Wo .,..a.,o .,.,.,§! .,103 tsa»l"' 103 orus\;\jl~l.oopnaono "'!10» ~,...l"'ll!l!!

    6')6)(1'\)c95)1»1@@l0 2A. (.dMDCZI}QI_\0 06'1'8 e.Jdn'l:Jo 0ln.ICJ»1«13 db~SlG:JH2J1U OQJ0050<& 61&>0'U.ooll!!l6!)jo ( Ol <1l!l .oanl a»oil amoii "'wl ~l.oo 1

    ""l§lO~.S.OOQJj .... O§OSJ""JSl ~6>5) 6)6)mlnV .... OOOOSj ""j SlO»Oa»O .,.,§Jo"""'aa»o ....,W,.,103 tsa>lwo103 oruS1~11

    ""'l ID'lJO"""'., ...,, '"l .,l l!l!! 61&>0'U.ooll)j.0.2)j0

    26

    . ruonnm...,1'1J (.6

    a%

    ruonnm..,lG>'\l (60jW~-16><"\l

    tO%

    ruo.n 'IJ

    20%":

    13

    (3) (2) -oo floJCU.&>j\lJl@ d}Mnjam»l@ nJ0001ilOOl.OOj

    n1nJ1ra.tm1aQJo an10A0:>m6>atS1diG)Oa:A7» nQ)Qtl1HB.1GJ1o n.flrrua»a:Mn10S, =ttU6).~0r:&lU '""':l:J1"'1ceJo tmaoano ol ru1 ...,ml cGJo fli!IJ! fl"""0ru1G>"l! .,,.,.,, "'l""@ · 6l<1>jrulil"""""'"'""llcil .,.rucrwml""'!"l! (

    6U61'N>-l@ oJ0001ilOOl~5!1!1J! d)ocm>o ..,ruo 610j ll"""'0ol 6HWn.l,\lljl ..,.,.,,.,.,6TTJ<3..., nJj06>1tJSjoJl.OOOOJj) ~fllG>m lnJ<1»l.,leJ00l 61"llOWloOOj06><1»00j l)am»00Jjo

    tn.Jmicrnj<1» ~t)lm o.JO1tJSjOJl"""'o3 nJOSjl!i!ll01>~." ·

    9. 2004-G>QJ 30-0o ~..;'gl'l! OMV><1l>l.-2003-G>GJ 0.&>0fl 0jQilruc&aJ 30).-

    ( 1) 2-00

    (d)) (xxvii)-oo ru61'N>am»lmjOOO""•· .,,.,,.. &man0.00. mYOOaiS•-

    ''(xxvii ~) "~lG>eJru@ ~loch" ~ ""So$,f!l Qij6>SOȤf>

    """'· omllllljjl!i!ll ru~m.ooom 0j0rumo"''"'"""'"l•

    0lOQ.ImOa»O ruO&I'JOJO"n ~iU.&.000M>O ~ru 080mJ)O«OW006m CDI;>o:»1

    ""'0J0j6>S ru1Sj"" fllOQJO OtJIOQ{lffilO QJ0-0 ""'"~ ID>l@ 6l0j (nJOffiS lnJBiiloomo ru,.lO0l@ 6lOO

    oJl@~m ru ,.loo ""'l 0~:il6>Qiru@ coog1o

  • .OOl""ll!6>S, oJ1n.~..-omru1• oll@ltJma»jo nG)

    (xxvii mil) ·'~<.0§1Qe.erumS 000cOQg1oW' nHDo .. nd)Ol>Om3

    0o5§1G>ruru@ 0omQI 1s-oo o""tm ~..;'g) . .,,..,,@ "'"'l'XJllil "'""'!l'"'':l:J§ ""'! ..,1<11S 1932-G>GJ o.~Sl>ol!l"""' ~glm (m2-6)eJ IX-oo o""(m ... ,..;g) ..,,,.l OQJo 2008 -G>QI QJl0l gt\J QIOllmJl eilgl o.JOii!S61'T)Iil""lllf ~..;'g1m (2 009 -G> QI 6-0o O""lOl ~..;'g) .&>1 .. l OQI0 Qltlll<);lllil 6>>.11tJ§ 610) OnOo d)cm

    (mll ) ( li)-oo ru61'N>...,l@, '"''""'ll:IOBl"""''"'•

    C.o.f0Qcfi6)6'J"B«no6n"S'. <~JBClOO

    31

    • 14

    ''nll<.oG1.8.1>Q'no.~Q\UI11>1&qo OAOS.,1<1>j0SC ""tSQ\J.\)A1>QJ1~Q)O

    ""'w1.a.ODO ftiBO.,e.1QJjo nilw1ml0<0-1CilJO 1t.a.1<010QJO ~OQJO ~!""""" ttlS>S41101'1>10j'""""l•· ll<1ila"'"""""'1 m1d1. m1o.Jml-a•omil(so.e;ge..oc&.o4 m«>3•1""

    ®l.O. «hl(") ('Ul QAJ crl«n«n1 Oll OUDrAJo CHbl lrUWOffiA000l AOCDoi WS

    ro.. .oo 'l1 3 QJ e1 ""'' ru l em

    ""'(n.l""O"'"IIIfl ..,.,,ca alllow1 ms...,lcm.,1103 llcA6lllJ§ m>OWmGIIOiljS 1'M"lilJI ~"'l"'l• m1:&'1Xl"""""lcmczn1mlf!ll vvwom ..,..oo1~ .,_ nJ\gjruni ~1o1...,jm>ID):>

    (2) $-Oo

    (i) ''"111"""""1"'1• m>KDoeoomm1..,o<~>ao·· ~em ruo""'l"""'""'l

    OCR>nl:lo ''aJIHli\;!&1«13 ~Q«nflh1QJlo 0<.631QQIC'Uma 00c$«K>g1ouJ CNOOn.JffiOCDO

    aJllll.oojcm """'"'l"s ru1.,0om.OOOm"''lll• """iJ""1<03 ru1"""'""""'o0amo ommo<\lo" ~on ruO...,J ""

    (ii) (~) ..-1..S • .v5).a.3.- (~) t.a.emcru:l > ~-<~>1103. (2)-0o _,.,,.,.., ~jol\IIJo

    """'m>OJ....c;r-o...sc aoiT8~. ~,_ ··~nnoco1• ~.no. ..ailgJ""Ill• ~s":

    (cru1) t""m.,,.,., .. lllfl (2)-ll• (3)-llo (4)-llo O""OitGIIOf!16lQI ii!uii""~JOlaJI""u6.00jo Oc....,o. (.olhQlmm>jo Quil.ooj01aJI""IIII• oo.Jc&o.oom.anom\', .,..,o

    anJoll1~ .,-w1ro oQ)cmlru

    """""'"l'! -~ Q\JOmO~ nJilO'Ul nOQJ.a.AOilj• ..,.,...! '"'' DJ •Ill• .,Ill 'lo!'lllll..,;'

    ""'''l'"'lll• ""'' 20. ":

    (iii) """'1"""""""' ...,.,.,1.,1rulrucruo«i.o4 .....,,., """""'l:l"""l

    "'"'1"'1""1rulrumlll a.J<$a...,.,....,,.m, .....noJ\103~

    m>omJni. 20>S """l""lru"l•-Oo .,,,...,1 "'1""103 2016 ....OO m1'"'J"'la.1<03 m1

    32

    15

    (crul) (S)-00 @n.laJAj~OQ .. II!" .. !lij o.-IIMCn'l. ~

    ..... !laJ-. - m® >oos ~t..II\03 1-1>0 .,.,.,.,.., L""'"""'~"""'l\03 QJ(IT)GnOaJl '"''"l~anoml.";

    (3) 6 nG) "'""Iii rul§I""I!O

    {nQ)) (-G))

    (i) ··eslcrugdl ""''!J"ilJ$l1Dl.SOjAOJjo ""''!Jl'"'.. nQ).SOj'"'u&""'l"'"'""• ''mr!l110J4 """""'•"""mlo ..ooloml..,low AOjAIIjo. I!QI..,;'(SJ.SO..S. O(ADlmoo""<15 •<>ij&1103 nQ)Q)ol 6Q'81..,mloW AIDOC>jAIA

    "'""'1.1""1103 'loPj""US· smongj6<0,

    mmong1ow """Sll'"'uS. tsoa!mlo..oo<&conl'"'uS· eomo ""1""'1 omo.oo1(<'IOHil!luS, nQ)\'014 '"'""'1rllJom01.0.u&, ftQ)CDidi '"'Ill Oj ... oO, j ... u8

    ftQ)0-1WIIIi! OOSI""u8 (ano OOSj ... u& .,,.,.,..,). 'WO&ruj6<0 ""i.J!""US (cooo:tJOS) nGJSlSI""'lcmruol a,plo"".,ltlll .. ftQl

    ( ii) OJ1UDB,A0QDo 2·m10CAt6Jo CD::>Qifc:t:J() C'Ulc.eo,•eQ"t')o

    oo.>:$o....,.,.giiMCn'l, --~-. - .. <111..,"1""'"""• 3.-<> ... sls mldl210oom"""'lm1@§ ""I o""oom.oo

    604. l)'l) fln.Jo;ij§lSJflf.! oe~orul.e.u& ..... oolll:IS!

    "'~""'"mo.ool

    (Alii) (m>l) lelanlru~rucTUO a~. ~-. -

    .. ~ 11)'1) ~~~,...., -'In! 61t>l..S ~il!li AJ5"61110QJO

    n0""'1 ancm .,.s Qllla>liDj ano "'I•· '"'I ru~on.1o01...r >01$·16-mj 0jo&"-'!ll!.l!

    AOQJa»l)nllOCJ.oO'. flrl'bGQI')i)ma.»ltw t2'D ~·~ lnJtilbOG>o eoilq.w&

    ""'aian1&161'811).1GJjo ll"~"","'l• ... .s.nano>...r <'1D0l>o .,..........,Sl""""'lcmanom'l ... :

    33

    16

    (t1Ul) (~,Y) """""""'lmJOC.O..a>o """""""""'Jm> euQ"'I~ • .............. ~ ''(i) I"OJ ta~~lliUl.IQIID3 GIO.S ... ~~loul" mlOOn.lmo ~Q) ~OIDie.lCI.Ijo rulo"'oel...S. ""'11 11llf""l"""'""'· (1)-0o ru.o.1o;J (1)-0o Q

    ""l"'6000jW) o..l0""'1"'o6.-.\" mS n.1ma>oruw1 ...nwo rul

    "'al""l"'"""""'IWl m1""J""1 m1,....,1<113. m1~'tll.,.,""""':llsoru1cm l"'""o'""'IWl ,.,.,,.,.,..,. Oll>ln.l"",....li!i! mlmJ

    ..qJcmo..S 11"!1 WliiTW...,1ow ru1ruml.D mo6~11ilwrue3 .,,~..,g1oul"

    CTUoc8...,g1oU>1CUji>S '""if"""" ru10lSil:Jm ms"""l""

    l"""'''""'IIlll ""~ --~""""~;·

    ~WOJC>3 a>ocS""'Sil~ <1\lt.IOn.lmo 11"!> O.llO.ImlD l"""'"'"" "'0CI10n.IWI •. nwo ruW-:t~m ru1.....no....a m1A1an1 me3•l'"""""'"'· l"'mlcnl"' O(C.Om>l0»103, oJlm>15' ru"lcm rulo"'o"1.a.oi! 811\l)IIS oJ

    "'"""lmlD«>ij:xolOlG!>jo ""\"'""""'"IIlli <1\lOwmom1CI13 mlcmjo 4l~ruooOOOil:JSjcmanJ0>061'11.".

    (s) 10-oo ru6J\IJ. ( 1)- oo Qn.10.16Jllf""'· "'"1m1an1rulruml.Oo»1<113. "moQJ

    """""'""'"""'11111'' nil>'"' """""l.a.oi!o06l' "'"""• ..... lillll' """""'""'"""'1e3" n!llm> .-..c>J.o..,...-:

    (6) 1>-oo 0.16jll:I1CI13. (2)-:>o i1"'0.1Aj\lfllll3. (xi)-oo l!!m...,lmjOC.O""o cn:>lil'tltfOo»Jcm 11"'1'1011& 0~~ • ..........., __

    " (xii) ._,.,.lwJO ~ ~1oc8'""1!'loe"""""'""'~" "'""il""w ~~

    """''i'""103 nllo!>

    (xiii) oe~omi - ru.O""'I"'u&....O

    "-'0...,j6u6 <1\lll.a.el...,jIl>1Q.Ijo 0010ml M.oodl.";

    (1) 16-oo ru.O.Jil:J103. (7)-oo ""'"'""lllfilll. (nO)). (m.~1) n~~>IDO(.S.0o, .,OIPil:JOU»j

    """"""""""' ,_

    "(nil>) -~"""'~ ""'l n.llOaJ00b>jli>S ...--.-

    (i) '"lClllnJ

    "1"'"'"""""""'1<113 -j(i 0jn.l

    (ii) 0j<6ol<&..,. 6>> nllgjru1<113 ~mil0o "I"' ., • 34

    17

    (a) 11 aul """'I~· (1)-:>o il"'"'"'l~l..S. (nQl) (~) rumw.,.,lru ""l>llOCIJ mlAj«»l ~.O:g (>961-1!1 o-oo o..o.c.m ~·!}) L~ ..,.;.,.m.nooJrolal~ """"'""..,""lon s" nQ)cm ruo""l""""""'l• trm.OOQO<.

    6u&.S0lO t\JdMl)O "19tH-QQJ ~BOG» mlc&lccnl ~AQlQQI ( I~Gl-QQJ ·13-0o Oc&(m

    ~•If> 12 ~ 4> ru•1~ ,..,.a.ooo ... mom""lU """~"'"'""'lll"s G>&tioVC(S""""!i" ~ QIOdlQl""l!!lO _.,(1)0 t6TlJ~.&.IIIO OAJm'm:

    (w1) """"" ""'l01«»lll"'"''oa>I1 "~""1

    Qo "1961-GIOJ "'!ollO .. m1"'1""1 "'!1.0:glru ( 19& 1-0QJ • 3-oo o•tm ~6g) 12 ~ ~ J6)~ (<\lAOOo --<>mS 0"'1mJO(SnlJnO,OI)jO l"""""'I/)AIIjo .. ~.

    •:ol lt!:-(~). (6Tlll) 4)cml mm"" ,JO 20 14 Gito.J1103 1•00 lllll ... .,l ~l!ll..,l

    (o) 2 1-oo ru"')l\l1103. mlQJrul rujl}i! rulrum>o ( 1)-oo j!o.JnJ6)~0

    -.a>ZIOSQ'BG'Ilo -_nJA:XOO •M:tz1~ ( •)-.3Q fl~<'U.e.~~"'m~O~Jt~o.Afo trf\")QtOaJnCt»lOl)

    t~n.~ru.e.:o;il oAJ

    "(2) ( 1)-oo j!n.JOIAjo;il (<\l60eo m>e4~1.;j Ln.JlO>Om> OlO!;ImlOSO :>O'!»> ..,,_,;; OOO

    ..,.,.,.,....,l.e.""ooom&1103. olO!;mljOIOa>l IlJ!; olo5o "'liiMI3 .....-8 ~...,,........,., rul~"'ll"""'l~llfiOOY.> .ul......; ru '"1...,1 '0

    m>illd~O..,Q"8Glo.m .... ,.., .. ,.lo o.JjGljMil"" nlo$""1""11 .oruOil)l. rulo.uoel ml03o.e. ..... .,o.. m1Aj.,1 nodiiiiJ1...,jA

    "'l...,'""""'la»131U mlo.ale3 -l51 o1os

    QJSl.OOjm>1(o:lc0!03 22 .... 2$ "4ll1. olo:;oWCNll~ m1Aj""1 4Dll~&><;tjSI"""'I03 --')0-l a»o.a<>1cu>001 AOij~SQ'B..,.,.m, ";

    G 18120WOT1'.

    35

    18

    (10) 2<·~0 OHYUOa:» ~ n.JA(I)o, Qn0Ql9 4:\:l n

    aoJID>O

    IDOQil)o nJ0l0l«n1

    ,.,.,,.,, onl ru~ "'"""

    ··nQ>cm1olnn::uo.1cnocma:»lo 201s ~~•4 31-0o o,ex»o1 A:tQJ:tOtwl

    -rum>:>ml""'1'"' 25 llli1 ru.e.:a:J ~ o'leoa>ll;lU"' I!~Sa>U!J!. mlAIQl !IIS1..,.,a oJl!f.,.,la>~-1m>

    2016 cii:x$-ll 31-:>o o1<1»onlru6>G> o'f00Qll~l-:an~.":

    ( 11) 25-~o "'""I Ill'· ( 1)-~o l!n.Jru.o.111J10>3, 0Jm>Oo n.J01 1!>1""1

    "'Ill'!> ~ru~-1CJQJ dlQOa>1, ml06v;l ln.JA~00)U ms"'sltAmODl1•ul ..,.,~.,110&

    """""""'R~ el

    ( 14) $<-Qo .,_111:11oo3,- {nQ)) "nGI""' ,..,..,1• ms"' sl""uSMi" nQ)ni'1 ....... ~ ll>loo& Q.UOan1 ""OmJ"" ~ ~"'""~"""'loeJ~allf' nQ)m> "'"""'l""us o,ul5a....Q'III.,,.n'l:

    "'~""'l•u&Mi o""• m>c60<)jOltj iOSOOlt~ (~•~o ""I'"' ..,,.,.,,.,,"'l"'""" ooJ<5o""'- ..,, oni. ~~

    ·• "'4)«n:>o! &n.JOa»l eomJ rib Gm.nl Qcfoa:»o (1'\)c&O()I

    mJol""' ""I 1!00,\~oa»o Oll<'l3""l§la»1U .... "',...,.,"""'"""5 00iftllO t"'ml,"'""

    nllmloa»ocnl"""'.,.~···:

    ( 15) ••·:>o """'lllllm)OtA>....,., .,,..,.~no» 1m> ru•1<:1J OoJ4o...,

    " 54 nQ) IIQQJ..;'Q(S0.,.,1A OAOOCD,m>l.l ng)!Sl!§l01""'1""

    ('T'UQ o 1\,Hn Gml 0460e&'flcru QOJffi]QC>MJg Cli~JOtUOCI>Jcm "'DifO 6mJm1~iUO CTUOOnJmCJI)lO ta{nJ6000Jflfl 06)(Nsf 0 1oQJcn nflm3~m msom1 0JU

    ru165'.l:lmnO~CIO

    f\JJ(')OalnO.SOO e•oCI"Il~OnJOCDCAlCDOru1CU0QD"·

    m14ov;! a»l &>~so "'1'"' l"-'A~"'"1t!!l ""~"...,,,.a """"'"'"""""'l• ..oa»oo& o.J0'9"""''" "'!>"' ""~ .,.,, ""' ,.,,, ruA glnl"" 1 '9110&. ml!Sov;la»l.....,~sorulm> w .. n0)U 3 0IR1\Illcl 61o.lO

    36

    01.\ ru <'I"UU.sQ NtOtOo, CO'I!>Q'I ~() Q'IU:n~mf, ~-.

    "nQlm>loJ '"'~"'1• 25 i l"'""~'"• o14neJlllJI- w1m oil ow .. 00 .,., Sl uru I!S:-20 15 ... ~~ "·Oo .,, .. .,., ·~Qj~ ruw1 .,.nuruoml""'l'"' ml•Jm1 3 "'l.s-l..,.,.,Jt)nl

    2o16 00<5'!J 31·:>o .,,.,.,1ru100 o1i!neJlo:t~l""'l'"'anoml. ";

    (12) 34-~o "'""llljl<03, ( 1)-~o l!"'"'""lllJI<>'IJ "'"101m1QI~QI«UU nllij6110'!K1"8"""'"":

    ( 13) 5>·:>o """llllw· """""lll"""l'"' "'"""""' -.um>:>mo "~"""""'· ~~

    19

    (16) sa-oo "'""l~ (1)-oo flGJ (t)-oo @lt03 (i)-oo @nJOJ.&.jllJ. • •-•• "'""llll· 67-00 "'""llll· 61·00 OJA jllJ. 6t·Oo OIA!Ilj ""'"iJ8l>lt03 70·00 OJ6jllJ" G)Cill OIO...,j61!jo -w· l"""""'!'l•W• rulil•e-.,...m:

    (11) 12-Qo <'11Aj~tj1<03.- (nG~) """l56>1lJSJ"""'l'"' !iliOUSI.&.o01o»jS .voolla>lt03 ""!"""""""' G\6>O

    C'Y\).OC}I CD1 eJl QSOAD~ O<.IDQJ el.600 CUJ cm1D10 t,tLJO'\)' «nJt:n

    ~OJ<.O~..,, • ..._,.. nG)Cill OJO.OOj......S .~:

    (mil) .,,.,,.It!" ""I'"' .u0l0l1Dllrulrucruo oA.Jcllo..., iT'B .,,

    "0Cill>t03 6>l •>In 01 lCDlO QIO ... , 1m j 0jA til l!lj ll:fl .vonlla;Joe~o flU GOO~O(fJIN01 llljl"li""J§l(I)JjQII ..,.o

    l,f\Jcnlan;~w1~ rulmloa»ocnlo.ooQQan:>lilll. ":

    (•a) i<-oo "'""l~· (2A) QnJru4j~t03. "m..:So""iT'B""O1CDjo'' G) nJO""'l""~..,.; 0<.0 ... 0 ..... ,1n8COJC0:S m>l.VAOOO ml4jll>l

    """""I"""" o~:o>:>

    ( 19) G)) 61m>OO .vliJA\1111~.-

    (i) l'""""'"".s ,...,., <.0,., ....... ..,,.,;, .. _,..,..,,11 .. ~ .. <>G)O.m,

    (ii) l.0.0m1DllQm.,16>tD1!1 @uO .... je>1~6i)j;-OJl 5J6i)OO

    (iii) l"""'"'"'"' 1-..:S. •olQm.,lo"1!1 II~Ao

    ....,....,,:;jllfiOJ .. ., ....... lllfl .. G)Cill """"'•"""' ... "'"""""' """'"""'""O.m;

    (iv) l612l(l)mJ~ 17-0-11l

    o•oe AO@l&leJ IJ'~tBOl (')1-:tJ16tAmo, cm:>QY~na»tcm lo'loQIjo IIlril~""i}.>o oo.J<6o-....m ...... ~~ .. " n0-~ -..o.&.0

    37

    .......

    20

    (v) t...,ml-lll3, - (nQ)) (•)-~o t]2ffinl1o ""'""lOrniD)lD0aJ)IUI (2)-@o (3)-@o .,.:>f!..,~lo>GJ ~~",-:t~~'"'m• rul5l'"'~".....,.'"'""'t (QI (lu6...,jnl<;tjj ... u&.oC>jO --'"""'•• .. U)Ot ... O>o, ID))O .. o:tjna>jcm !!!jl~""l!l!• coJ&......,.

    "Ul <2>1>3l-W:>f!l

    """"""''""" o"€•'''011.' rul:o3.oc>jcm """">~ COitJl"":!!JO O"':>f!l~ C)ltJl"":il)O C...OIDI'X)I'& OQSJ<'IIj'"':!!)O, '"Sll O':tJI""IliO 61QSJffij ... ~jo ••••", ( m>l) ( o)-~o 11m'>J!O -cnlmmlD0a»jl!:l ( 21-1!• ( >l-1!0 ~~16lQI fluSM>I"'l.:tll""llJo t~~lS)""~"")Ql)":

    (vi) '"""'mjll!l (~) -(lo (J)-tl """:>f!ml)lDQI i!oS""'l"lltJl""~j;" rul~'"'llO .. il'lliD)Om'S. (\ii) , ..... """Q 2• .,.,, ... ,.... "'~""':11" .. 1"" .... ,,,~ O~AQQ"8~. ~-

    """lnlo;ij, II"' Qu6.oC>jl'\J. 2005 ncJlLJllll3 >-Oo ID)lUl•l-111)3

    nKffifD)JQlll A0l®Q~IOS6Y'8ctDomf' :

    (viii) t.•(t,mm.J~ lt m:o 1110cmlom«Dhle(3)-l}o 06')j M »10QI Qn1 ';t:J1AAM'>2o CJC,0'1!Jo. COlO~ lA0o. O:>Q9tiO tAamm.:>; .e.a;o Q-.A41010l~A2)lo GAJiCWOQ"ScznQti'l"'l, CB~Il)(lii:-

    "3~. ~OIJ;)l 1.86 l""""tl 1oJI 'ld:><\1!•

    6lCDr6.11rnrikr>;o

    ;O&ci)nJC"O:>Qiltl\)l1"'U OlOCDlcl)),

    ..,..., om a>jU n ''"'"" 't lojm>l$11""~1103mlcmjllll C'lll~>S

    ""'5"""'1'!13

    ....

    .... ":

    (i.\) lG!ZII'OCTU4 ·HmJl-lti.ao:o nD~lQM0100(2)-Qo

    { J )~O G·::>~QB~lt)QJ Qu!43Q.01~;.6~«1QloCJUi>t4JO, a:tlO::>(AQJo, 0001Pt;tJOQu&d)Q.nl'Uldhfno a11~c.~:moorTS', man::>'l»>'GS:--

    ........

    38

    21

    (x) tAmmaual •• "4)-m0 (3)-@o O.&.Ofi""'@16>9J @<0dl<>j<">1':\ll.&.@)o rul:;)61)0<1116>'Q

    (xi) (.O.Olmmtal $ 1-Qo an>a»1m""101':\ll.e.fljo ru1:;)""fl0

    (xii) t6mmQJ .,.,QJ....,..,..,1t!>"" "'""""!""<.ru

    (xiii) t""0mmfDl16>01ll>lll.ll (2)-Qo (l)-l!lo

    c.e.oa m fi16H~J ~006))1 n1 ~H c&..lo aCR~n.L4h 0o. tmOQ~ ~ o (Qll m>

    t""mm)o @<13.00)<">1':\ll""l!!lo o>.~0o.ooGre.,oonl. ma»alll>dh- ''63. @nJO1'!,j 'l.JO\lll1.00lO

    0orulm~ru1o

    (i) t""0m

    ("4)) (2)-oo mm-1m)o ~<1))1G>m0<1»ll!l! (2)-tl<> (3)-tl ~00fl1&>1':\ll~)o"""',.,..Il:J1':\ll""mo o>.~alo~.,.m. _,OJl,_ ''(2) !Ul

    OLSCU:S o.fle61tS)On.Jmo g~m)(O') ~mcmm:n .&>~}lo 00Sl$t06J;Qo

    mo.oo 1 0<0>1 "'"''!l'l""""1m e,,..,,., o1

    "4)fR

    ms'"'"'l"" rult!>)S "eea"""'1wlo

    m> Ou$

    .,Jlcm1!l' mS..,)llQJjo. .... •• . (mJl) (7) '"l""mIO)l!l! 1Jl600fljo lil>ruai1.....,<1))1G>0<1l>ll!l! (2)-flo (3)·@0 O""Ofl61ll3:!!1G>eJ Q<0dl<>)011l:fl.&.fi)O ru1:;) ... 1!0

    39

    22

    (ii) (.O.I>mO> GJ t!~'""l n1 ~~·u&-jo 0~..... !li\Jl'"'fll• 0 ........... .,..,. _....,;~

    -,!!! nG)c(QlQQ)'lcw1 _,.,., mall. <"Q!OlAm>ri. O

    N>CnJ•. ....jcl.o.l. CWIOCJ$) ""~· m

    (t) fJU'SlGJo •~ """"""l"'lllil ...Otm~0>3

    (2) "'"l"""',"""'l"","""~61'8jjW "'If ...Otm~

    (3) 12!ffijtru~ m1tSI2!01CIS> ml"'l""""'"'!U ..,,(.,_3

    (n4)) ~j.&.jSl 6llJO<\UI!I).&.!!JO

    «MMQIIlM'OifOmll§lO ~101\J~QI l!tUINGJjO

    ( ...,, ) a.llt "'"""'!I'0>3 ...... ai., "'Ill n> ,.,..ua

    <•> "''Il .... .,~ ...,...,.* &Jlt~

    h ) ~n1 n>

    8, 4)C)Ao::Dn1 «n1 Q'T)1. QQAIUI$)()1

    oruu'l""''ll• "'"""""' t!"'l•

    9. l"-' ·~ GS>1 n«.n 3 .oo1 m o all! m1ilam1GS>I2!0a> l!...r ""1""1 -tOQIOIIjO

    10. 6>soihml6>&g..a on 1..,,.,..,.,...,o& ( 1) ... mJ1111

    (n4)) .&.Si>OIO>Sj""" dhla>3 mlcffi '"""ii""1a>3 01<1> om IIJ6>S .a.-sl""" """""'""'la>3 mlm'5 Clma:iC>.,Sj""" OS>j3

    mlom>:) o.e.~oml ~hJu:io -.ocD ~<1>0<1>0-a>l! mlcmo ~Sj« ... ~--~

    (cmo _.,la>3 .&.jmliOGJjQS ~miic:mo Q

    40

    5110. \0.00

    5810. 91.00

    51tO.t:l. tO

    58.0.92.90

    5110.19.00

    ...

    5007

    sm

    ....

    Sill

    •

    23

    (2) "'~l-1 ( Q)) u "'"'"""'""11>0 ..,,..,..,, .. COlO ....,pot> ... '5)'0>~)0 200 IJI»>/ ~~· ""'W1"!>~1CliY.>.,., -flljiWQ))jo ~.,. mai6l.,SJ"""' nJ

    ""I'"',_"_ S201 (onfl) u t6GI>Il>O ...,.,,..,ull .. ...,o nJm

    nJ

    "'"l"""'l .. JWI""l• lli ~)IUIIll

    nJ0l"""1 IZIIjCI'Il1...,....,~ ., "' (N>l) IS wm

    nJG>j...,1CI»jJI.!I

    '"'l~loa»o nJ0j ...,l .. j6lS

    _,,.....,.SJ•lSl 200(<1l0o/

    """1"""'1 "''I~ s2 "

    (~) "'SSl ~:- nJIDjS2l2

    (3) """"""""SJ"""' ,.d~m:; Q))jlml"""'"'""'~ (.) """'""""'j ""'""'""'~

    1011 DS6~11aa ... Skruo:>m..,.,.,,.. moel"'ljoa»o

    <•> ~Ill§~~

    mo..~ m:.ml...,"""l

    O"":'J<'l

    41

    5308

    5310

    J311

    24

    (6) OIC0j<'8J,I(0""""'1to> .01QI~j ... ) . .... -~~ ~ Oii)Cil. ..,............,l:oa nJOjm> ru!•

    mai"""SI"""' ""1""'-.,""'~

    ~s mik•ngW .olQI.-r

    m1QJl\1l3 m1m>1o """'"'""'"I"""'

    G:J)lQ"'101:D0G:JDu6 5407

    ( ru3 mlm>jo

    maiansl""" ""1""1_,.,...,~

    QWIl:lS •~t«»lm .ollli 'IJ"

    COjlllll1>3 mlm>jo maiSI"""'

    "'lom1...,muS5,08

    (7) Mj""'l"''"""'l O\lllll:il~ OOft.OIDJOj~ (~) 15 (j)IIJ)ta)O ..... 111>3 ... jSjiiJ)OQJO

    •~o " I WI crulcmgl.ocl' O\lllll:llc.O

    """"m"'l""ua .... ~ O'll'koo>g1.00 .ol~ O'Xl/\IJM ...,,,,.rulil ~

    Qma:i&CD'ISjCUII» 01611)1\IIO'UDQO~ 55 12

    ( SOI!llllfl"'l'> 170 t Oo / m,g.S '- «>4 ..,.,, .. ~..., S~OII WI""l•· ft.IOj.,.,lCO~(IIJ)OO ..,..,i!.,.lco.l t"'w~mmo""l• ... w...,, - OJ>)glooh 0\lll\l:Jl .a.~rim....,SI..., .,1""1""'c.""ua ,.,, (""1) as IIJ)~o/& ..,.,, .. ~.,.,

    eoem1 WIOG>O "''"l"""l"ot.,omo '"""il"" 111>3 t"'w~mcoOa»jo """'18"""'1

    OQ4n0 ~(IJ tR~lf!n 0»l6m1

    .,.,,....,,. •sQGj

    """'""""··-· «Djlm1--

    Q 6 :> 6T'f/ Q 'Hm Sl Dl> 0\f

    ""1""1oo>.,.,.... .... (Q2) dh~(0\lOIIIlOO> 0\lll\l:Jl !A 6>i>oDmJOj""fA ......,.... ~..,., ... ~ ...

    42

    ' ' .

    •

    25

    (8) (n.Jaffi...,.,SJ""" (D)j6ml-u5; gnDg """"'""" ~!)Jl«l3 GJ

    (nG)) 5802 mtDruo 5806 - oo mcruc8

    ID'li'· IJ)ml. IJ)oil. 1<5"""""""1aru

    tm wotUm 6)(l')(xi 6ltm slam» 6) 6ln.J«S3

    m> l 6ID1 """' m fl l o ""'"" nn

    <11J66m1(1;M))· ( mH) 5806-oo mmJ!S ID'!oi· ~ml. IJ)oil. 1i5'!" .... _,.,QJ ""§1.&.) 0..,.. m>JSo1

    5""l!ell61lBJo ="""""" ~Sl"""'

    QS(')1 t1:J>jQ'010:Jm)(l>61'JBQjo: 5703- :>o m

    ""1 .s"" .e. .,.,, o Ill .., ~ o """' 11 ntl' li'

    """"'""" ~ ""l'"'~ ( ID'll' · ~ml. IJ)oil . ... ,,s..., .e.-16>QJ .&.§1"" ) 0.....,

    5801

    5802

    ""J""1- 06Uillil~j00>1m 'l.r'ml 5803 ( (\1)1) soo2 "'l ""«G 6006 ru U>) Ql! ID'li'· .IJ)ml. IJ)oil. CA>115"""""""'16>QJ

    .OOJ

    6).1).uli cm~ano ~ «» em AQ'n1 a:M» QHiOO

    @u06>1!JSO- g 6>00...,

    """''"~l" i?Ql!1ml)""l!!l•· ....... ....,..,1110

    . ""l ll.l! 6> GHDHIU ml' l SlltJJ ""u5 t1!0toruo 6>0oi5§1""J""u5

    ~~- ~)""US. """"'l""

    m~ &ru.\l~ ~, """'""'lelll!!l!!

    6'>QA&cfbori 6lmcxi6l®Sl

    m"hw1G ru!S.eQ 6lAJcnl'an os~ mlts1.e.fll• (@ooot>a.ommoo

    -~=o

    43

    S804

    5805 .

    25

    26

    (n4)n6) sio1-~o mcrul'· n4)ml'. n4)<'1&. uo'\0"""""""'16>"' wm<'JB

    ""31 ""1 """"" m

    ""l&ml.,...,..,ua, "3l<;tjls1..., 1 cman1"'l 6>Sa»jo ""l§1 O'!o!

    ... iJO...,aJ)jQIOO» j

    (omJ~ui

    (ell) """'l""'lo ru~-~.ool

    11

    «QeJ & e1 M?J on anl cmo (J\)00m

    ~ru "'~ <'JB!A.eOU>1 ""'1 cmo<10, al"" .... -1 co3 llllfl 0"' ~""

    "'l""""" ~J

    6>mu:if)a1'1 s ~ c&aO«l«~~mm 600o~o

    OQIQI\{)

    (9) ~JaJibl()(lY.) ~Q0) U>&m ...,1<036lii:J§ QJ ) 050\D>~ JjOo A-13 ai.oooJCID 6l0J a»t7HtliRD1eJ~il,l t'I.HA)OCJ:»:)

    ... IJ)(lJO """"""1o:tJJilOcO

    6)A04"f''"i Qn.JOG:D1QIJRJ) 61 Seth 6.lQ~

    JdbcOo:tJ S)o:tJl aJ)j&m1:

    cmtgo 00 cfl6l1CIJ Qn.Jct»1~1ov'r .e.o

    mJ" t """'! o ( "'l ml'"""" o """"of ., AJ<;J~oll l!ru oa»~ l.OOjm> 6§1"""'& .-m1 ) """~~~:!'

    m10QlZI06IDClJ'a)1ol amslmwomao

    ""'lcm m~ ""'! """"""',"'lllfl .&.Sla»> 6>5.0:6l6llOQJO 0~ CJJOf111Z>Ojdl>m'li/Ojdb!A

    OJl~oce.oml oua:»06T"1&6>.b.>Ofr'S'QJ}

    sa»c3 """"'"" anJ&m11011»00110S.0:6l6>

    ( 1>) QJ:l16l0 1110'l:Jjllfl 6><1'l""1!100)db00

    CIJ:Ib lDOJ:> 0 nJ :> f) 1 a:»~ () 1 ce. fJ8 ~ lDOJO ru1 cpJ" oce,om.i' oo<~»o sna g.e.o Q"Ql~ sa»

    """"'"" anJom'l ., "'"" l ., • .., ""<);)l111S6

    44

    5901

    $90:?

    S90S

    5906

    •

    ( 13)

    27

    "'l?l nJlw-10>3 l!lO(nJOAJ

    "'I"",'"'"""""'~o. ll)ljruilOO»> ilo$ an1<0<&1eJAnJljOJ5907

    (14) ro1§ 6>~aiaDaono 0(~~ 6b.Jaia))a«no

    ~"" "'l""l'""""""'

    G 18WI6'0TP.

    (nQ>) ml g G>o.Jo Ol""'""" o.J • OQIOro' &&nJd' G»l611')1cm>0tim~Uo.

    "sol an j6lnJI08anj~ 6001 (Gnll) 600 1-0o mm>. nQ><0. uo10""""

    «M»1m$ CIJ0~0t'mi:J) 30 6)cru. 01 . .&.ru1a»o«JJI:J>

    ru1«n1s CR~an0omo0o 1dhoa.o

    ma.ooll)l06>mo1..;; mjiOS """s""'l"" ''"""lml 06l)j0 l'llOj.&.flj6>S mig 6>AJAJ<1no ~., m>J

    ( nQ)'!J. nQ)m). nQJ<0.

    oo1c8nt:tAcmm1oeJcmi1oaMD 30 QOU. m1g0

    .e.nllj@f! mlg 6>AJO ~ "~-lll>j61Tl~ 6003 (1W1) ' 6001 - oo mcru0 nQ>'!].nQ>m>. nQ)<0. uo10""""

    0T0)1Q.eJCl))W,~

    •:s1 anowo s:>co 01~ mruo O0 o16

    (Ill) m j OQJO O"Y0 tll!POO <11>$ ""'l1g<8 ..,nfla»jo.J

    OldhOQn.'tJ Q~aDO'aM ~ cml61'T>1«SRJ)06ml<.f3 6001 aJlcrnaliO 6004-0o mau

    nQJ~. nQ>m>. nQ><0. uo10"""""""1oeJan~o- (~ mlglo8 ll<"B"""'1"""'

    ~~Sjm>) ooij m1~ .,...,_ ( neD n.O') m1 § 6) .. uxi «Do ano o l •o 6> * Q AJm'i cmocrno

    6004

    6005

    ~.,. "'11 "'1""1""""m

    45

    1 •

    28

    11. ~, .. """~-,11 ( m>1) 0jm>:>o --'lll""

    ••••"· .

    (i) l""0jW! (2)-112• (3)-l!lo a....OI!26Ul)t)1QQJ fl11l:i!""'f --'O t"""'mOGm, lll1>121>0:-

    ,, 1a~ cmo OJ,Im>'laloo.oojm>cm1mjo 112--'CG»OCil1...,jm> WO..,0ri

    m1<8am1~ :Ulell dbfUo t60J<"dJ14hfl:o OCZIO<;ij!dbf)lo ...... :

    (ii) l""0ma) Q)111)3, (BH>o mmm>1mjo Gllll00>jQII

    (2) -112• (3)-112• c ... ot)mt)16>WII2o5.ooj1ll:IJ'"'o5""l• ""'""•· <~»tOOl'"''"•· .,.,,.,,.

    t\.JCXD)lOl) @2ffi6mla}lO ~~l01~A§lO O:&J<8Cc006TBCI»06TO, CIJA«S>OQl)lu);-

    (9) (1'1)JcD't\lii:J61l'>1-006)1CO, 6>0Jf!!!1 <;tJ6m1dl6)006><\lC --'6m1QJPO

    ~mleJ.\,OeJOn.{)Qrou3 &>clhOGY"S:l~1mm cte.J~n.nmm1Q~ I'LI0lttn&i30t)lo ilm0lQil

    0 Ql 0 n!'Htm'>16H~ 80(J')Qr)iUo . 7 U 4

    (10) .... 0jeJlCQIOnt>m

    t1mn06ll'Bu3 6Mh06T8l6ln.IO

    '"'JOnt>""'

    ruml'an1.80u8 7115

    ( n ) Slru~1. ~(1)1 .... 00<1»1 m1m""'1'!l

    (12) m>l<3'!1JO. souil..,eo0JCR)~ CQJOnt>d>><,m>IIIOt)jO

    ( ••) mm3'\ll moomG»mo5

    ( 1$) a>~:>o .ugt~<~:»1«SS

    "'o~1SjQII

    ""'§1""<15

    7l08. 13.00

    7112 ...

    .......

    •

    (iii) l""0mGJ !l'Jii.OOj1ll:IJ6oS""'j• ""'"""· IOOL..,0o, lln06l"'II:J"«»jm> L""0m1ll:IJ""Ill• c...Sc.ooQ'Q

    "92 ~ 111l3 Qu••"~

    46

    ;

    •

    29

    (iv) (60m a»~ ..a. 06l'l'~O)ml .ll>JOl~ aoJ!5c.oo6T"Q .,..m, ....,.,ail:- ·

    ".e.jolij.- 111!'!> lluil""')olij. 2011 8IJ6l6lQI 19-oo em,.,.,, (J>.J061lJQil"""'1ali

    """""""" -~· ":

    (v) (A0mi)6110§'16lQJ ~jOl':ll)~jO C"'"""'· :>QlOOl\':-

    "99 ~ ..a ~~Sj...,l

    (vi) l"""'m

    "o -oo ru.e.l\lJ ( 1)-oo I!) 6Uonl """"'l'"'l!l• ""'""'61101!)• .......,.,61101!)• c....S~anoonl;

    (vii) t.e.Oimm16>00»Jiilfl (2) · 12• (l)· ll• « ... 01!61101!1""' lluii""'J"l<;lll.e.uil""'l• ........ <~»OD>t ....... .,,.,,. "'

    l.ll>Oiml<;~jj""l!l• c....Sa-6T"8.,oonl . .,..,.,o

    " 13o. III!"'Ji:O(so

    (viii) l'"'"'mcruc& 1• 6-mjo .,..lmC0>16>0<1»jlilfl (2)·1!• (3)'110 C...,I!611DI!l6leJ tluii.OOjC>l<;~jj""uii""'J• CCA> .... o, QJIOO(A0o, ""Oil'f "'O .. jm> t'"""mjo ~jOl<;~jj.ll>§jo coJdlc...,.,...Om>. ""'cmo

    .. ,.7. oJail§Jiilfl""l•

    47

    \ ··..,lolo;ij.- 1!1!"' floO""'jol~ 2005 ~l

    "''"'"'""", ..... l"""~aswanoom.":

    (ii) l""'""""'121 CJ»j@il ( 2 ) -@o

    (3) -llO """'i!QIIli)16>QJ fi(Al.ej1ll:ll""ill.;-Qn3l""il"""wano.m.

    48

    6ldb. nQ). t~1eJ!1J>, m10C'U...,l \lJ .,.cw1..,m>ml! """l""~ol

    •

    30

    © 2026 Gauge Data Solutions Pvt. Ltd.

    x